id	sid	tid	token	lemma	pos
ftr-370	1	1	microsoft	microsoft	PROPN
ftr-370	1	2	word	word	PROPN
ftr-370	1	3	fl	fl	PROPN
ftr-370	1	4	tax	tax	NOUN
ftr-370	1	5	rev	rev	VERB
ftr-370	1	6	9	9	NUM
ftr-370	1	7	-	-	PUNCT
ftr-370	1	8	special	special	ADJ
ftr-370	1	9	text-2.doc	text-2.doc	PROPN
ftr-370	1	10	florida	florida	PROPN
ftr-370	1	11	tax	tax	NOUN
ftr-370	1	12	review	review	NOUN
ftr-370	1	13	volume	volume	NOUN
ftr-370	1	14	9	9	NUM
ftr-370	1	15	2009	2009	NUM
ftr-370	1	16	special	special	ADJ
ftr-370	1	17	issue	issue	NOUN
ftr-370	1	18	275	275	NUM
ftr-370	1	19	recent	recent	ADJ
ftr-370	1	20	developments	development	NOUN
ftr-370	1	21	in	in	ADP
ftr-370	1	22	federal	federal	ADJ
ftr-370	1	23	income	income	NOUN
ftr-370	1	24	taxation	taxation	NOUN
ftr-370	1	25	the	the	DET
ftr-370	1	26	year	year	NOUN
ftr-370	1	27	2008	2008	NUM
ftr-370	1	28	martin	martin	PROPN
ftr-370	1	29	j.	j.	PROPN
ftr-370	1	30	mcmahon	mcmahon	PROPN
ftr-370	1	31	,	,	PUNCT
ftr-370	1	32	jr	jr	PROPN
ftr-370	1	33	.	.	PROPN
ftr-370	1	34	*	*	PROPN
ftr-370	1	35	ira	ira	PROPN
ftr-370	1	36	b.	b.	PROPN
ftr-370	1	37	shepard	shepard	PROPN
ftr-370	1	38	*	*	PROPN
ftr-370	1	39	*	*	PUNCT
ftr-370	1	40	daniel	daniel	PROPN
ftr-370	1	41	l.	l.	PROPN
ftr-370	1	42	simmons	simmons	PROPN
ftr-370	1	43	*	*	PROPN
ftr-370	1	44	*	*	PROPN
ftr-370	1	45	*	*	PUNCT
ftr-370	1	46	i.	i.	PROPN
ftr-370	1	47	accounting	accounting	PROPN
ftr-370	1	48	..............................................................................	..............................................................................	PUNCT
ftr-370	1	49	279	279	NUM
ftr-370	1	50	a.	a.	NOUN
ftr-370	1	51	accounting	accounting	NOUN
ftr-370	1	52	methods	method	NOUN
ftr-370	1	53	................................................................	................................................................	PUNCT
ftr-370	1	54	279	279	NUM
ftr-370	1	55	b.	b.	NOUN
ftr-370	1	56	inventories	inventory	NOUN
ftr-370	1	57	................................................................................	................................................................................	PUNCT
ftr-370	2	1	282	282	NUM
ftr-370	2	2	c.	c.	PROPN
ftr-370	2	3	installment	installment	NOUN
ftr-370	2	4	method	method	NOUN
ftr-370	2	5	..................................................................	..................................................................	PUNCT
ftr-370	2	6	282	282	NUM
ftr-370	2	7	d.	d.	PROPN
ftr-370	2	8	year	year	NOUN
ftr-370	2	9	of	of	ADP
ftr-370	2	10	inclusion	inclusion	NOUN
ftr-370	2	11	or	or	CCONJ
ftr-370	2	12	deduction	deduction	NOUN
ftr-370	2	13	................................................	................................................	PUNCT
ftr-370	2	14	283	283	NUM
ftr-370	2	15	ii	ii	NOUN
ftr-370	2	16	.	.	PUNCT
ftr-370	3	1	business	business	NOUN
ftr-370	3	2	income	income	NOUN
ftr-370	3	3	and	and	CCONJ
ftr-370	3	4	deductions	deduction	NOUN
ftr-370	3	5	................................	................................	PUNCT
ftr-370	4	1	284	284	NUM
ftr-370	4	2	a.	a.	NOUN
ftr-370	4	3	income	income	NOUN
ftr-370	4	4	......................................................................................	......................................................................................	PUNCT
ftr-370	4	5	284	284	NUM
ftr-370	4	6	b.	b.	NOUN
ftr-370	4	7	deductible	deductible	ADJ
ftr-370	4	8	expenses	expense	NOUN
ftr-370	4	9	versus	versus	ADP
ftr-370	4	10	capitalization	capitalization	NOUN
ftr-370	4	11	..............................	..............................	PUNCT
ftr-370	4	12	286	286	NUM
ftr-370	4	13	c.	c.	PROPN
ftr-370	4	14	reasonable	reasonable	ADJ
ftr-370	4	15	compensation	compensation	NOUN
ftr-370	4	16	.......................................................	.......................................................	PUNCT
ftr-370	4	17	293	293	NUM
ftr-370	4	18	d.	d.	PROPN
ftr-370	4	19	miscellaneous	miscellaneous	ADJ
ftr-370	4	20	deductions	deduction	NOUN
ftr-370	4	21	........................................................	........................................................	PUNCT
ftr-370	4	22	295	295	NUM
ftr-370	4	23	e.	e.	PROPN
ftr-370	4	24	depreciation	depreciation	PROPN
ftr-370	4	25	&	&	CCONJ
ftr-370	4	26	amortization	amortization	PROPN
ftr-370	4	27	...................................................	...................................................	PUNCT
ftr-370	4	28	302	302	NUM
ftr-370	4	29	f.	f.	NOUN
ftr-370	4	30	credits	credit	NOUN
ftr-370	4	31	......................................................................................	......................................................................................	PUNCT
ftr-370	4	32	306	306	NUM
ftr-370	4	33	g.	g.	NOUN
ftr-370	4	34	natural	natural	ADJ
ftr-370	4	35	resources	resource	NOUN
ftr-370	4	36	deductions	deduction	NOUN
ftr-370	4	37	&	&	CCONJ
ftr-370	4	38	credits	credit	NOUN
ftr-370	4	39	.................................	.................................	PUNCT
ftr-370	4	40	312	312	NUM
ftr-370	4	41	h.	h.	NOUN
ftr-370	4	42	loss	loss	NOUN
ftr-370	4	43	transactions	transaction	NOUN
ftr-370	4	44	,	,	PUNCT
ftr-370	4	45	bad	bad	ADJ
ftr-370	4	46	debts	debt	NOUN
ftr-370	4	47	,	,	PUNCT
ftr-370	4	48	and	and	CCONJ
ftr-370	4	49	nols	nols	PROPN
ftr-370	4	50	................................	................................	PUNCT
ftr-370	4	51	315	315	NUM
ftr-370	4	52	i.	i.	NOUN
ftr-370	4	53	at	at	ADP
ftr-370	4	54	-	-	PUNCT
ftr-370	4	55	risk	risk	NOUN
ftr-370	4	56	and	and	CCONJ
ftr-370	4	57	passive	passive	ADJ
ftr-370	4	58	activity	activity	NOUN
ftr-370	4	59	losses	loss	NOUN
ftr-370	4	60	........................................	........................................	PUNCT
ftr-370	4	61	319	319	NUM
ftr-370	4	62	iii	iii	NOUN
ftr-370	4	63	.	.	PUNCT
ftr-370	4	64	investment	investment	NOUN
ftr-370	4	65	gain	gain	NOUN
ftr-370	4	66	....................................................................	....................................................................	PUNCT
ftr-370	4	67	320	320	NUM
ftr-370	4	68	a.	a.	NOUN
ftr-370	4	69	capital	capital	NOUN
ftr-370	4	70	gain	gain	NOUN
ftr-370	4	71	and	and	CCONJ
ftr-370	4	72	loss	loss	NOUN
ftr-370	4	73	..............................................................	..............................................................	PUNCT
ftr-370	4	74	320	320	NUM
ftr-370	4	75	b.	b.	PROPN
ftr-370	4	76	interest	interest	NOUN
ftr-370	4	77	......................................................................................	......................................................................................	PUNCT
ftr-370	4	78	325	325	NUM
ftr-370	4	79	c.	c.	PROPN
ftr-370	4	80	section	section	NOUN
ftr-370	4	81	121	121	NUM
ftr-370	4	82	..............................................................................	..............................................................................	SYM
ftr-370	4	83	325	325	NUM
ftr-370	4	84	d.	d.	PROPN
ftr-370	4	85	section	section	PROPN
ftr-370	4	86	1031	1031	NUM
ftr-370	4	87	............................................................................	............................................................................	PUNCT
ftr-370	4	88	327	327	NUM
ftr-370	4	89	e.	e.	PROPN
ftr-370	4	90	section	section	PROPN
ftr-370	4	91	1033	1033	NUM
ftr-370	4	92	............................................................................	............................................................................	PUNCT
ftr-370	4	93	329	329	NUM
ftr-370	4	94	f.	f.	PROPN
ftr-370	4	95	section	section	PROPN
ftr-370	4	96	1035	1035	NUM
ftr-370	4	97	............................................................................	............................................................................	PUNCT
ftr-370	4	98	329	329	NUM
ftr-370	4	99	g.	g.	NOUN
ftr-370	4	100	miscellaneous	miscellaneous	NOUN
ftr-370	4	101	...........................................................................	...........................................................................	PUNCT
ftr-370	4	102	329	329	NUM
ftr-370	4	103	iv	iv	NUM
ftr-370	4	104	.	.	PUNCT
ftr-370	4	105	compensation	compensation	NOUN
ftr-370	4	106	issues	issue	NOUN
ftr-370	4	107	..........................................................	..........................................................	PUNCT
ftr-370	4	108	330	330	NUM
ftr-370	4	109	a.	a.	NOUN
ftr-370	4	110	fringe	fringe	NOUN
ftr-370	4	111	benefits	benefit	NOUN
ftr-370	4	112	.........................................................................	.........................................................................	PUNCT
ftr-370	4	113	330	330	NUM
ftr-370	4	114	b.	b.	NOUN
ftr-370	4	115	qualified	qualify	VERB
ftr-370	4	116	deferred	defer	VERB
ftr-370	4	117	compensation	compensation	NOUN
ftr-370	4	118	plans	plan	NOUN
ftr-370	4	119	..................................	..................................	PUNCT
ftr-370	4	120	332	332	NUM
ftr-370	4	121	c.	c.	NOUN
ftr-370	4	122	nonqualified	nonqualifie	VERB
ftr-370	4	123	deferred	defer	VERB
ftr-370	4	124	compensation	compensation	NOUN
ftr-370	4	125	,	,	PUNCT
ftr-370	4	126	section	section	NOUN
ftr-370	4	127	83	83	NUM
ftr-370	4	128	,	,	PUNCT
ftr-370	4	129	and	and	CCONJ
ftr-370	4	130	stock	stock	NOUN
ftr-370	4	131	options	option	NOUN
ftr-370	4	132	.....................................................................................	.....................................................................................	PUNCT
ftr-370	4	133	332	332	NUM
ftr-370	4	134	*	*	PUNCT
ftr-370	4	135	clarence	clarence	NOUN
ftr-370	4	136	teselle	teselle	NOUN
ftr-370	4	137	professor	professor	NOUN
ftr-370	4	138	of	of	ADP
ftr-370	4	139	law	law	NOUN
ftr-370	4	140	,	,	PUNCT
ftr-370	4	141	university	university	PROPN
ftr-370	4	142	of	of	ADP
ftr-370	4	143	florida	florida	PROPN
ftr-370	4	144	college	college	PROPN
ftr-370	4	145	of	of	ADP
ftr-370	4	146	law	law	NOUN
ftr-370	4	147	.	.	PUNCT
ftr-370	5	1	*	*	PUNCT
ftr-370	5	2	*	*	PUNCT
ftr-370	5	3	professor	professor	NOUN
ftr-370	5	4	of	of	ADP
ftr-370	5	5	law	law	NOUN
ftr-370	5	6	,	,	PUNCT
ftr-370	5	7	university	university	PROPN
ftr-370	5	8	of	of	ADP
ftr-370	5	9	houston	houston	PROPN
ftr-370	5	10	law	law	NOUN
ftr-370	5	11	center	center	NOUN
ftr-370	5	12	.	.	PUNCT
ftr-370	6	1	*	*	PUNCT
ftr-370	6	2	*	*	PUNCT
ftr-370	6	3	*	*	PUNCT
ftr-370	6	4	professor	professor	NOUN
ftr-370	6	5	of	of	ADP
ftr-370	6	6	law	law	NOUN
ftr-370	6	7	,	,	PUNCT
ftr-370	6	8	university	university	NOUN
ftr-370	6	9	of	of	ADP
ftr-370	6	10	californiadavis	californiadavis	PROPN
ftr-370	6	11	.	.	PUNCT
ftr-370	7	1	276	276	NUM
ftr-370	7	2	florida	florida	PROPN
ftr-370	7	3	tax	tax	NOUN
ftr-370	7	4	review	review	NOUN
ftr-370	7	5	[	[	X
ftr-370	7	6	vol	vol	NOUN
ftr-370	7	7	.	.	PUNCT
ftr-370	8	1	9	9	NUM
ftr-370	8	2	:	:	PUNCT
ftr-370	8	3	si	si	PROPN
ftr-370	8	4	d.	d.	PROPN
ftr-370	8	5	individual	individual	PROPN
ftr-370	8	6	retirement	retirement	PROPN
ftr-370	8	7	accounts	account	NOUN
ftr-370	8	8	...............................................	...............................................	PUNCT
ftr-370	9	1	333	333	NUM
ftr-370	9	2	v.	v.	ADP
ftr-370	9	3	personal	personal	ADJ
ftr-370	9	4	income	income	NOUN
ftr-370	9	5	and	and	CCONJ
ftr-370	9	6	deductions	deduction	NOUN
ftr-370	9	7	...............................	...............................	PUNCT
ftr-370	10	1	333	333	NUM
ftr-370	10	2	a.	a.	NOUN
ftr-370	10	3	rates	rate	NOUN
ftr-370	10	4	.........................................................................................	.........................................................................................	PUNCT
ftr-370	10	5	333	333	NUM
ftr-370	10	6	b.	b.	PROPN
ftr-370	10	7	miscellaneous	miscellaneous	ADJ
ftr-370	10	8	income	income	NOUN
ftr-370	10	9	..............................................................	..............................................................	PUNCT
ftr-370	10	10	334	334	NUM
ftr-370	10	11	c.	c.	NOUN
ftr-370	10	12	profit	profit	NOUN
ftr-370	10	13	-	-	PUNCT
ftr-370	10	14	seeking	seek	VERB
ftr-370	10	15	individual	individual	ADJ
ftr-370	10	16	deductions	deduction	NOUN
ftr-370	10	17	......................................	......................................	PUNCT
ftr-370	10	18	336	336	NUM
ftr-370	10	19	d.	d.	PROPN
ftr-370	10	20	hobby	hobby	PROPN
ftr-370	10	21	losses	loss	NOUN
ftr-370	10	22	and	and	CCONJ
ftr-370	10	23	§	§	PROPN
ftr-370	10	24	280a	280a	PROPN
ftr-370	10	25	home	home	NOUN
ftr-370	10	26	office	office	NOUN
ftr-370	10	27	and	and	CCONJ
ftr-370	10	28	vacation	vacation	NOUN
ftr-370	10	29	homes	home	NOUN
ftr-370	10	30	......................................................................................	......................................................................................	PUNCT
ftr-370	10	31	340	340	NUM
ftr-370	10	32	e.	e.	PROPN
ftr-370	10	33	deductions	deduction	NOUN
ftr-370	10	34	and	and	CCONJ
ftr-370	10	35	credits	credit	NOUN
ftr-370	10	36	for	for	ADP
ftr-370	10	37	personal	personal	ADJ
ftr-370	10	38	expenses	expense	NOUN
ftr-370	10	39	........................	........................	PUNCT
ftr-370	10	40	341	341	NUM
ftr-370	10	41	f.	f.	NOUN
ftr-370	10	42	divorce	divorce	NOUN
ftr-370	10	43	tax	tax	NOUN
ftr-370	10	44	issues	issue	NOUN
ftr-370	10	45	...................................................................	...................................................................	PUNCT
ftr-370	10	46	345	345	NUM
ftr-370	10	47	g.	g.	NOUN
ftr-370	10	48	education	education	NOUN
ftr-370	10	49	.................................................................................	.................................................................................	PUNCT
ftr-370	11	1	348	348	NUM
ftr-370	11	2	h.	h.	NOUN
ftr-370	11	3	alternative	alternative	ADJ
ftr-370	11	4	minimum	minimum	ADJ
ftr-370	11	5	tax	tax	NOUN
ftr-370	11	6	........................................................	........................................................	PUNCT
ftr-370	11	7	349	349	NUM
ftr-370	11	8	vi	vi	NOUN
ftr-370	11	9	.	.	PUNCT
ftr-370	12	1	corporations	corporation	NOUN
ftr-370	12	2	.........................................................................	.........................................................................	PUNCT
ftr-370	13	1	351	351	NUM
ftr-370	13	2	a.	a.	NOUN
ftr-370	13	3	entity	entity	NOUN
ftr-370	13	4	and	and	CCONJ
ftr-370	13	5	formation	formation	NOUN
ftr-370	13	6	................................................................	................................................................	PUNCT
ftr-370	13	7	351	351	NUM
ftr-370	13	8	b.	b.	NOUN
ftr-370	13	9	distributions	distribution	NOUN
ftr-370	13	10	and	and	CCONJ
ftr-370	13	11	redemptions	redemption	NOUN
ftr-370	13	12	................................................	................................................	PUNCT
ftr-370	13	13	351	351	NUM
ftr-370	13	14	c.	c.	NOUN
ftr-370	13	15	liquidations	liquidation	NOUN
ftr-370	13	16	.............................................................................	.............................................................................	PUNCT
ftr-370	13	17	354	354	NUM
ftr-370	13	18	d.	d.	PROPN
ftr-370	13	19	s	s	PART
ftr-370	13	20	corporations	corporation	NOUN
ftr-370	13	21	.........................................................................	.........................................................................	PUNCT
ftr-370	13	22	354	354	NUM
ftr-370	13	23	e.	e.	PROPN
ftr-370	13	24	reorganizations	reorganization	NOUN
ftr-370	13	25	........................................................................	........................................................................	PUNCT
ftr-370	13	26	360	360	NUM
ftr-370	13	27	f.	f.	PROPN
ftr-370	13	28	corporate	corporate	ADJ
ftr-370	13	29	divisions	division	NOUN
ftr-370	13	30	.................................................................	.................................................................	PUNCT
ftr-370	13	31	364	364	NUM
ftr-370	13	32	g.	g.	NOUN
ftr-370	13	33	affiliated	affiliate	VERB
ftr-370	13	34	corporations	corporation	NOUN
ftr-370	13	35	and	and	CCONJ
ftr-370	13	36	consolidated	consolidated	ADJ
ftr-370	13	37	returns	return	NOUN
ftr-370	13	38	...................	...................	PUNCT
ftr-370	14	1	365	365	NUM
ftr-370	14	2	h.	h.	NOUN
ftr-370	14	3	miscellaneous	miscellaneous	ADJ
ftr-370	14	4	corporate	corporate	ADJ
ftr-370	14	5	issues	issue	NOUN
ftr-370	14	6	...............................................	...............................................	PUNCT
ftr-370	14	7	373	373	NUM
ftr-370	14	8	vii	vii	NOUN
ftr-370	14	9	.	.	PUNCT
ftr-370	14	10	partnerships	partnership	NOUN
ftr-370	14	11	...........................................................................	...........................................................................	PUNCT
ftr-370	14	12	376	376	NUM
ftr-370	14	13	a.	a.	NOUN
ftr-370	14	14	formation	formation	NOUN
ftr-370	14	15	and	and	CCONJ
ftr-370	14	16	taxable	taxable	ADJ
ftr-370	14	17	years	year	NOUN
ftr-370	14	18	..................................................	..................................................	PUNCT
ftr-370	14	19	376	376	NUM
ftr-370	14	20	b.	b.	PROPN
ftr-370	14	21	allocations	allocation	NOUN
ftr-370	14	22	of	of	ADP
ftr-370	14	23	distributive	distributive	ADJ
ftr-370	14	24	share	share	NOUN
ftr-370	14	25	,	,	PUNCT
ftr-370	14	26	partnership	partnership	NOUN
ftr-370	14	27	debt	debt	NOUN
ftr-370	14	28	,	,	PUNCT
ftr-370	14	29	and	and	CCONJ
ftr-370	14	30	outside	outside	ADP
ftr-370	14	31	basis	basis	NOUN
ftr-370	14	32	...........................................................................	...........................................................................	PUNCT
ftr-370	14	33	376	376	NUM
ftr-370	14	34	c.	c.	NOUN
ftr-370	14	35	distributions	distribution	NOUN
ftr-370	14	36	and	and	CCONJ
ftr-370	14	37	transactions	transaction	NOUN
ftr-370	14	38	between	between	ADP
ftr-370	14	39	the	the	DET
ftr-370	14	40	partnership	partnership	NOUN
ftr-370	14	41	and	and	CCONJ
ftr-370	14	42	partners	partner	NOUN
ftr-370	14	43	....................................................................................	....................................................................................	PUNCT
ftr-370	14	44	379	379	NUM
ftr-370	14	45	d.	d.	PROPN
ftr-370	14	46	sales	sale	NOUN
ftr-370	14	47	of	of	ADP
ftr-370	14	48	partnership	partnership	NOUN
ftr-370	14	49	interests	interest	NOUN
ftr-370	14	50	,	,	PUNCT
ftr-370	14	51	liquidations	liquidation	NOUN
ftr-370	14	52	and	and	CCONJ
ftr-370	14	53	mergers	merger	NOUN
ftr-370	14	54	.........	.........	PUNCT
ftr-370	14	55	379	379	NUM
ftr-370	14	56	e.	e.	PROPN
ftr-370	14	57	inside	inside	ADJ
ftr-370	14	58	basis	basis	NOUN
ftr-370	14	59	adjustments	adjustment	NOUN
ftr-370	14	60	.........................................................	.........................................................	PUNCT
ftr-370	14	61	380	380	NUM
ftr-370	14	62	f.	f.	PROPN
ftr-370	14	63	partnership	partnership	PROPN
ftr-370	14	64	audit	audit	NOUN
ftr-370	14	65	rules	rule	VERB
ftr-370	14	66	...........................................................	...........................................................	PUNCT
ftr-370	14	67	380	380	NUM
ftr-370	14	68	g.	g.	NOUN
ftr-370	14	69	miscellaneous	miscellaneous	NOUN
ftr-370	14	70	...........................................................................	...........................................................................	PROPN
ftr-370	14	71	386	386	NUM
ftr-370	14	72	viii	viii	NOUN
ftr-370	14	73	.	.	PUNCT
ftr-370	15	1	tax	tax	NOUN
ftr-370	15	2	shelters	shelter	NOUN
ftr-370	15	3	...........................................................................	...........................................................................	PUNCT
ftr-370	15	4	388	388	NUM
ftr-370	15	5	a.	a.	NOUN
ftr-370	15	6	tax	tax	NOUN
ftr-370	15	7	shelter	shelter	NOUN
ftr-370	15	8	cases	case	NOUN
ftr-370	15	9	.....................................................................	.....................................................................	PUNCT
ftr-370	15	10	388	388	NUM
ftr-370	15	11	b.	b.	NOUN
ftr-370	15	12	identified	identify	VERB
ftr-370	15	13	“	"	PUNCT
ftr-370	15	14	tax	tax	NOUN
ftr-370	15	15	avoidance	avoidance	NOUN
ftr-370	15	16	transactions	transaction	NOUN
ftr-370	15	17	.	.	PUNCT
ftr-370	15	18	”	"	PUNCT
ftr-370	16	1	...................................	...................................	PUNCT
ftr-370	16	2	408	408	NUM
ftr-370	16	3	c.	c.	NOUN
ftr-370	16	4	disclosure	disclosure	NOUN
ftr-370	16	5	and	and	CCONJ
ftr-370	16	6	settlement	settlement	NOUN
ftr-370	16	7	........................................................	........................................................	PUNCT
ftr-370	17	1	408	408	NUM
ftr-370	17	2	d.	d.	NOUN
ftr-370	17	3	tax	tax	NOUN
ftr-370	17	4	shelter	shelter	NOUN
ftr-370	17	5	penalties	penalty	NOUN
ftr-370	17	6	,	,	PUNCT
ftr-370	17	7	etc	etc	X
ftr-370	17	8	.	.	X
ftr-370	17	9	.......................................................	.......................................................	PUNCT
ftr-370	18	1	409	409	NUM
ftr-370	18	2	ix	ix	ADJ
ftr-370	18	3	.	.	PUNCT
ftr-370	19	1	exempt	exempt	ADJ
ftr-370	19	2	organizations	organization	NOUN
ftr-370	19	3	and	and	CCONJ
ftr-370	19	4	charitable	charitable	ADJ
ftr-370	19	5	giving	giving	NOUN
ftr-370	19	6	....	....	PUNCT
ftr-370	19	7	415	415	NUM
ftr-370	19	8	a.	a.	NOUN
ftr-370	19	9	exempt	exempt	ADJ
ftr-370	19	10	organizations	organization	NOUN
ftr-370	19	11	..............................................................	..............................................................	PUNCT
ftr-370	20	1	415	415	NUM
ftr-370	20	2	b.	b.	NOUN
ftr-370	20	3	charitable	charitable	ADJ
ftr-370	20	4	giving	giving	NOUN
ftr-370	20	5	.....................................................................	.....................................................................	PUNCT
ftr-370	20	6	415	415	NUM
ftr-370	20	7	x.	x.	NOUN
ftr-370	20	8	tax	tax	NOUN
ftr-370	20	9	procedure	procedure	NOUN
ftr-370	20	10	.......................................................................	.......................................................................	PUNCT
ftr-370	20	11	420	420	NUM
ftr-370	20	12	a.	a.	NOUN
ftr-370	20	13	interest	interest	NOUN
ftr-370	20	14	,	,	PUNCT
ftr-370	20	15	penalties	penalty	NOUN
ftr-370	20	16	and	and	CCONJ
ftr-370	20	17	prosecutions	prosecution	NOUN
ftr-370	20	18	.........................................	.........................................	PUNCT
ftr-370	20	19	420	420	NUM
ftr-370	20	20	b.	b.	PROPN
ftr-370	20	21	discovery	discovery	NOUN
ftr-370	20	22	:	:	PUNCT
ftr-370	20	23	summonses	summons	NOUN
ftr-370	20	24	and	and	CCONJ
ftr-370	20	25	foia	foia	PROPN
ftr-370	20	26	...........................................	...........................................	PUNCT
ftr-370	20	27	433	433	NUM
ftr-370	20	28	c.	c.	PROPN
ftr-370	20	29	litigation	litigation	NOUN
ftr-370	20	30	costs	cost	NOUN
ftr-370	20	31	........................................................................	........................................................................	PUNCT
ftr-370	20	32	436	436	NUM
ftr-370	20	33	d.	d.	PROPN
ftr-370	20	34	statutory	statutory	ADJ
ftr-370	20	35	notice	notice	NOUN
ftr-370	20	36	of	of	ADP
ftr-370	20	37	deficiency	deficiency	NOUN
ftr-370	20	38	.................................................	.................................................	PUNCT
ftr-370	21	1	436	436	NUM
ftr-370	21	2	e.	e.	PROPN
ftr-370	21	3	statute	statute	PROPN
ftr-370	21	4	of	of	ADP
ftr-370	21	5	limitations	limitation	NOUN
ftr-370	21	6	...............................................................	...............................................................	PUNCT
ftr-370	21	7	436	436	NUM
ftr-370	21	8	2009	2009	NUM
ftr-370	21	9	]	]	PUNCT
ftr-370	21	10	recent	recent	ADJ
ftr-370	21	11	developments	development	NOUN
ftr-370	21	12	in	in	ADP
ftr-370	21	13	federal	federal	ADJ
ftr-370	21	14	income	income	NOUN
ftr-370	21	15	taxation	taxation	NOUN
ftr-370	21	16	277	277	NUM
ftr-370	21	17	f.	f.	PROPN
ftr-370	21	18	liens	lien	NOUN
ftr-370	21	19	and	and	CCONJ
ftr-370	21	20	collections	collection	NOUN
ftr-370	21	21	...............................................................	...............................................................	PUNCT
ftr-370	21	22	438	438	NUM
ftr-370	21	23	g.	g.	PROPN
ftr-370	21	24	innocent	innocent	ADJ
ftr-370	21	25	spouse	spouse	NOUN
ftr-370	21	26	.......................................................................	.......................................................................	PUNCT
ftr-370	21	27	443	443	NUM
ftr-370	21	28	h.	h.	PROPN
ftr-370	21	29	miscellaneous	miscellaneous	PROPN
ftr-370	21	30	...........................................................................	...........................................................................	PROPN
ftr-370	21	31	446	446	NUM
ftr-370	21	32	xi	xi	NOUN
ftr-370	21	33	.	.	PUNCT
ftr-370	22	1	witholding	witholding	NOUN
ftr-370	22	2	and	and	CCONJ
ftr-370	22	3	excixe	excixe	NOUN
ftr-370	22	4	taxes	taxis	NOUN
ftr-370	22	5	.......................................	.......................................	PUNCT
ftr-370	22	6	459	459	NUM
ftr-370	22	7	a.	a.	NOUN
ftr-370	22	8	employment	employment	NOUN
ftr-370	22	9	taxes	taxis	NOUN
ftr-370	22	10	...................................................................	...................................................................	PUNCT
ftr-370	22	11	459	459	NUM
ftr-370	22	12	b.	b.	NOUN
ftr-370	22	13	self	self	NOUN
ftr-370	22	14	-	-	PUNCT
ftr-370	22	15	employment	employment	NOUN
ftr-370	22	16	taxes	taxis	NOUN
ftr-370	22	17	............................................................	............................................................	PUNCT
ftr-370	23	1	464	464	NUM
ftr-370	23	2	c.	c.	NOUN
ftr-370	23	3	excise	excise	NOUN
ftr-370	23	4	taxes	taxis	NOUN
ftr-370	23	5	............................................................................	............................................................................	PUNCT
ftr-370	23	6	464	464	NUM
ftr-370	23	7	xii	xii	NOUN
ftr-370	23	8	.	.	PUNCT
ftr-370	24	1	tax	tax	NOUN
ftr-370	24	2	legislation	legislation	NOUN
ftr-370	24	3	.....................................................................	.....................................................................	PUNCT
ftr-370	24	4	465	465	NUM
ftr-370	24	5	a.	a.	NOUN
ftr-370	24	6	enacted	enact	VERB
ftr-370	24	7	.....................................................................................	.....................................................................................	PUNCT
ftr-370	24	8	465	465	NUM
ftr-370	24	9	278	278	NUM
ftr-370	24	10	florida	florida	PROPN
ftr-370	24	11	tax	tax	NOUN
ftr-370	24	12	review	review	NOUN
ftr-370	25	1	[	[	X
ftr-370	25	2	vol	vol	NOUN
ftr-370	25	3	.	.	PUNCT
ftr-370	25	4	9	9	NUM
ftr-370	25	5	:	:	PUNCT
ftr-370	25	6	si	si	PROPN
ftr-370	25	7	recent	recent	ADJ
ftr-370	25	8	developments	development	NOUN
ftr-370	25	9	in	in	ADP
ftr-370	25	10	federal	federal	ADJ
ftr-370	25	11	income	income	NOUN
ftr-370	25	12	taxation†	taxation†	NOUN
ftr-370	25	13	the	the	DET
ftr-370	25	14	year	year	NOUN
ftr-370	25	15	2008	2008	NUM
ftr-370	25	16	by	by	ADP
ftr-370	25	17	martin	martin	PROPN
ftr-370	25	18	j.	j.	PROPN
ftr-370	25	19	mcmahon	mcmahon	PROPN
ftr-370	25	20	,	,	PUNCT
ftr-370	25	21	jr	jr	PROPN
ftr-370	25	22	.	.	PROPN
ftr-370	25	23	ira	ira	PROPN
ftr-370	25	24	b.	b.	PROPN
ftr-370	25	25	shepard	shepard	PROPN
ftr-370	25	26	daniel	daniel	PROPN
ftr-370	25	27	l.	l.	PROPN
ftr-370	25	28	simmons	simmons	PROPN
ftr-370	25	29	this	this	DET
ftr-370	25	30	recent	recent	ADJ
ftr-370	25	31	developments	development	NOUN
ftr-370	25	32	outline	outline	NOUN
ftr-370	25	33	discusses	discuss	VERB
ftr-370	25	34	,	,	PUNCT
ftr-370	25	35	and	and	CCONJ
ftr-370	25	36	provides	provide	VERB
ftr-370	25	37	context	context	NOUN
ftr-370	25	38	to	to	PART
ftr-370	25	39	understand	understand	VERB
ftr-370	25	40	the	the	DET
ftr-370	25	41	significance	significance	NOUN
ftr-370	25	42	of	of	ADP
ftr-370	25	43	,	,	PUNCT
ftr-370	25	44	the	the	DET
ftr-370	25	45	most	most	ADV
ftr-370	25	46	important	important	ADJ
ftr-370	25	47	judicial	judicial	ADJ
ftr-370	25	48	decisions	decision	NOUN
ftr-370	25	49	and	and	CCONJ
ftr-370	25	50	administrative	administrative	ADJ
ftr-370	25	51	rulings	ruling	NOUN
ftr-370	25	52	and	and	CCONJ
ftr-370	25	53	regulations	regulation	NOUN
ftr-370	25	54	promulgated	promulgate	VERB
ftr-370	25	55	by	by	ADP
ftr-370	25	56	the	the	DET
ftr-370	25	57	internal	internal	ADJ
ftr-370	25	58	revenue	revenue	NOUN
ftr-370	25	59	service	service	NOUN
ftr-370	25	60	and	and	CCONJ
ftr-370	25	61	treasury	treasury	PROPN
ftr-370	25	62	department	department	PROPN
ftr-370	25	63	during	during	ADP
ftr-370	25	64	2008	2008	NUM
ftr-370	25	65	—	—	PUNCT
ftr-370	25	66	and	and	CCONJ
ftr-370	25	67	sometimes	sometimes	ADV
ftr-370	25	68	a	a	DET
ftr-370	25	69	little	little	ADJ
ftr-370	25	70	farther	far	ADV
ftr-370	25	71	back	back	ADV
ftr-370	25	72	in	in	ADP
ftr-370	25	73	time	time	NOUN
ftr-370	25	74	if	if	SCONJ
ftr-370	25	75	we	we	PRON
ftr-370	25	76	find	find	VERB
ftr-370	25	77	the	the	DET
ftr-370	25	78	item	item	NOUN
ftr-370	25	79	particularly	particularly	ADV
ftr-370	25	80	humorous	humorous	ADJ
ftr-370	25	81	or	or	CCONJ
ftr-370	25	82	outrageous	outrageous	ADJ
ftr-370	25	83	.	.	PUNCT
ftr-370	26	1	most	most	ADJ
ftr-370	26	2	treasury	treasury	PROPN
ftr-370	26	3	regulations	regulation	NOUN
ftr-370	26	4	,	,	PUNCT
ftr-370	26	5	however	however	ADV
ftr-370	26	6	,	,	PUNCT
ftr-370	26	7	are	be	AUX
ftr-370	26	8	so	so	ADV
ftr-370	26	9	complex	complex	ADJ
ftr-370	26	10	that	that	SCONJ
ftr-370	26	11	they	they	PRON
ftr-370	26	12	can	can	AUX
ftr-370	26	13	not	not	PART
ftr-370	26	14	be	be	AUX
ftr-370	26	15	discussed	discuss	VERB
ftr-370	26	16	in	in	ADP
ftr-370	26	17	detail	detail	NOUN
ftr-370	26	18	and	and	CCONJ
ftr-370	26	19	,	,	PUNCT
ftr-370	26	20	anyway	anyway	ADV
ftr-370	26	21	,	,	PUNCT
ftr-370	26	22	only	only	ADV
ftr-370	26	23	a	a	DET
ftr-370	26	24	devout	devout	ADJ
ftr-370	26	25	masochist	masochist	NOUN
ftr-370	26	26	would	would	AUX
ftr-370	26	27	read	read	VERB
ftr-370	26	28	them	they	PRON
ftr-370	26	29	all	all	DET
ftr-370	26	30	the	the	DET
ftr-370	26	31	way	way	NOUN
ftr-370	26	32	through	through	ADV
ftr-370	26	33	;	;	PUNCT
ftr-370	26	34	just	just	ADV
ftr-370	26	35	the	the	DET
ftr-370	26	36	basic	basic	ADJ
ftr-370	26	37	topic	topic	NOUN
ftr-370	26	38	and	and	CCONJ
ftr-370	26	39	fundamental	fundamental	ADJ
ftr-370	26	40	principles	principle	NOUN
ftr-370	26	41	are	be	AUX
ftr-370	26	42	highlighted	highlight	VERB
ftr-370	26	43	.	.	PUNCT
ftr-370	27	1	amendments	amendment	NOUN
ftr-370	27	2	to	to	ADP
ftr-370	27	3	the	the	DET
ftr-370	27	4	internal	internal	PROPN
ftr-370	27	5	revenue	revenue	NOUN
ftr-370	27	6	code	code	NOUN
ftr-370	27	7	generally	generally	ADV
ftr-370	27	8	are	be	AUX
ftr-370	27	9	not	not	PART
ftr-370	27	10	discussed	discuss	VERB
ftr-370	27	11	except	except	SCONJ
ftr-370	27	12	to	to	ADP
ftr-370	27	13	the	the	DET
ftr-370	27	14	extent	extent	NOUN
ftr-370	27	15	that	that	SCONJ
ftr-370	27	16	(	(	PUNCT
ftr-370	27	17	1	1	X
ftr-370	27	18	)	)	PUNCT
ftr-370	27	19	they	they	PRON
ftr-370	27	20	are	be	AUX
ftr-370	27	21	of	of	ADP
ftr-370	27	22	major	major	ADJ
ftr-370	27	23	significance	significance	NOUN
ftr-370	27	24	,	,	PUNCT
ftr-370	27	25	(	(	PUNCT
ftr-370	27	26	2	2	X
ftr-370	27	27	)	)	PUNCT
ftr-370	27	28	they	they	PRON
ftr-370	27	29	have	have	AUX
ftr-370	27	30	led	lead	VERB
ftr-370	27	31	to	to	ADP
ftr-370	27	32	administrative	administrative	ADJ
ftr-370	27	33	rulings	ruling	NOUN
ftr-370	27	34	and	and	CCONJ
ftr-370	27	35	regulations	regulation	NOUN
ftr-370	27	36	,	,	PUNCT
ftr-370	27	37	(	(	PUNCT
ftr-370	27	38	3	3	X
ftr-370	27	39	)	)	PUNCT
ftr-370	27	40	they	they	PRON
ftr-370	27	41	have	have	AUX
ftr-370	27	42	affected	affect	VERB
ftr-370	27	43	previously	previously	ADV
ftr-370	27	44	issued	issue	VERB
ftr-370	27	45	rulings	ruling	NOUN
ftr-370	27	46	and	and	CCONJ
ftr-370	27	47	regulations	regulation	NOUN
ftr-370	27	48	otherwise	otherwise	ADV
ftr-370	27	49	covered	cover	VERB
ftr-370	27	50	by	by	ADP
ftr-370	27	51	the	the	DET
ftr-370	27	52	outline	outline	NOUN
ftr-370	27	53	,	,	PUNCT
ftr-370	27	54	or	or	CCONJ
ftr-370	27	55	(	(	PUNCT
ftr-370	27	56	4	4	X
ftr-370	27	57	)	)	PUNCT
ftr-370	27	58	they	they	PRON
ftr-370	27	59	provide	provide	VERB
ftr-370	27	60	dan	dan	PROPN
ftr-370	27	61	and	and	CCONJ
ftr-370	27	62	marty	marty	PROPN
ftr-370	27	63	the	the	DET
ftr-370	27	64	opportunity	opportunity	NOUN
ftr-370	27	65	to	to	PART
ftr-370	27	66	mock	mock	VERB
ftr-370	27	67	our	our	PRON
ftr-370	27	68	elected	elect	VERB
ftr-370	27	69	representatives	representative	NOUN
ftr-370	27	70	.	.	PUNCT
ftr-370	28	1	the	the	DET
ftr-370	28	2	outline	outline	NOUN
ftr-370	28	3	focuses	focus	VERB
ftr-370	28	4	primarily	primarily	ADV
ftr-370	28	5	on	on	ADP
ftr-370	28	6	topics	topic	NOUN
ftr-370	28	7	of	of	ADP
ftr-370	28	8	broad	broad	ADJ
ftr-370	28	9	general	general	ADJ
ftr-370	28	10	interest	interest	NOUN
ftr-370	28	11	(	(	PUNCT
ftr-370	28	12	to	to	ADP
ftr-370	28	13	the	the	DET
ftr-370	28	14	three	three	NUM
ftr-370	28	15	of	of	ADP
ftr-370	28	16	us	we	PRON
ftr-370	28	17	,	,	PUNCT
ftr-370	28	18	at	at	ADP
ftr-370	28	19	least	least	ADJ
ftr-370	28	20	)	)	PUNCT
ftr-370	28	21	–	–	PUNCT
ftr-370	28	22	income	income	NOUN
ftr-370	28	23	tax	tax	NOUN
ftr-370	28	24	accounting	accounting	NOUN
ftr-370	28	25	rules	rule	NOUN
ftr-370	28	26	,	,	PUNCT
ftr-370	28	27	determination	determination	NOUN
ftr-370	28	28	of	of	ADP
ftr-370	28	29	gross	gross	ADJ
ftr-370	28	30	income	income	NOUN
ftr-370	28	31	,	,	PUNCT
ftr-370	28	32	allowable	allowable	ADJ
ftr-370	28	33	deductions	deduction	NOUN
ftr-370	28	34	,	,	PUNCT
ftr-370	28	35	treatment	treatment	NOUN
ftr-370	28	36	of	of	ADP
ftr-370	28	37	capital	capital	NOUN
ftr-370	28	38	gains	gain	NOUN
ftr-370	28	39	and	and	CCONJ
ftr-370	28	40	losses	loss	NOUN
ftr-370	28	41	,	,	PUNCT
ftr-370	28	42	corporate	corporate	ADJ
ftr-370	28	43	and	and	CCONJ
ftr-370	28	44	partnership	partnership	NOUN
ftr-370	28	45	taxation	taxation	NOUN
ftr-370	28	46	,	,	PUNCT
ftr-370	28	47	exempt	exempt	ADJ
ftr-370	28	48	organizations	organization	NOUN
ftr-370	28	49	,	,	PUNCT
ftr-370	28	50	and	and	CCONJ
ftr-370	28	51	procedure	procedure	NOUN
ftr-370	28	52	and	and	CCONJ
ftr-370	28	53	penalties	penalty	NOUN
ftr-370	28	54	.	.	PUNCT
ftr-370	29	1	it	it	PRON
ftr-370	29	2	deals	deal	VERB
ftr-370	29	3	summarily	summarily	ADV
ftr-370	29	4	with	with	ADP
ftr-370	29	5	qualified	qualified	ADJ
ftr-370	29	6	pension	pension	NOUN
ftr-370	29	7	and	and	CCONJ
ftr-370	29	8	profit	profit	NOUN
ftr-370	29	9	sharing	sharing	NOUN
ftr-370	29	10	plans	plan	NOUN
ftr-370	29	11	,	,	PUNCT
ftr-370	29	12	and	and	CCONJ
ftr-370	29	13	generally	generally	ADV
ftr-370	29	14	does	do	AUX
ftr-370	29	15	not	not	PART
ftr-370	29	16	deal	deal	VERB
ftr-370	29	17	with	with	ADP
ftr-370	29	18	international	international	ADJ
ftr-370	29	19	taxation	taxation	NOUN
ftr-370	29	20	or	or	CCONJ
ftr-370	29	21	specialized	specialized	ADJ
ftr-370	29	22	industries	industry	NOUN
ftr-370	29	23	,	,	PUNCT
ftr-370	29	24	such	such	ADJ
ftr-370	29	25	as	as	ADP
ftr-370	29	26	banking	banking	NOUN
ftr-370	29	27	,	,	PUNCT
ftr-370	29	28	insurance	insurance	NOUN
ftr-370	29	29	,	,	PUNCT
ftr-370	29	30	and	and	CCONJ
ftr-370	29	31	financial	financial	ADJ
ftr-370	29	32	services	service	NOUN
ftr-370	29	33	.	.	PUNCT
ftr-370	30	1	please	please	INTJ
ftr-370	30	2	read	read	VERB
ftr-370	30	3	this	this	DET
ftr-370	30	4	outline	outline	NOUN
ftr-370	30	5	at	at	ADP
ftr-370	30	6	your	your	PRON
ftr-370	30	7	own	own	ADJ
ftr-370	30	8	risk	risk	NOUN
ftr-370	30	9	;	;	PUNCT
ftr-370	30	10	we	we	PRON
ftr-370	30	11	take	take	VERB
ftr-370	30	12	no	no	DET
ftr-370	30	13	responsibility	responsibility	NOUN
ftr-370	30	14	for	for	ADP
ftr-370	30	15	any	any	DET
ftr-370	30	16	misinformation	misinformation	NOUN
ftr-370	30	17	in	in	ADP
ftr-370	30	18	it	it	PRON
ftr-370	30	19	,	,	PUNCT
ftr-370	30	20	whether	whether	SCONJ
ftr-370	30	21	occasioned	occasion	VERB
ftr-370	30	22	by	by	ADP
ftr-370	30	23	our	our	PRON
ftr-370	30	24	advancing	advance	VERB
ftr-370	30	25	ages	age	NOUN
ftr-370	30	26	or	or	CCONJ
ftr-370	30	27	our	our	PRON
ftr-370	30	28	increasing	increase	VERB
ftr-370	30	29	indifference	indifference	NOUN
ftr-370	30	30	as	as	ADP
ftr-370	30	31	to	to	ADP
ftr-370	30	32	whether	whether	SCONJ
ftr-370	30	33	we	we	PRON
ftr-370	30	34	get	get	VERB
ftr-370	30	35	any	any	DET
ftr-370	30	36	particular	particular	ADJ
ftr-370	30	37	item	item	NOUN
ftr-370	30	38	right	right	ADJ
ftr-370	30	39	.	.	PUNCT
ftr-370	31	1	any	any	DET
ftr-370	31	2	mistakes	mistake	NOUN
ftr-370	31	3	in	in	ADP
ftr-370	31	4	this	this	DET
ftr-370	31	5	outline	outline	NOUN
ftr-370	31	6	are	be	AUX
ftr-370	31	7	marty	marty	PROPN
ftr-370	31	8	’s	’s	PART
ftr-370	31	9	responsibility	responsibility	NOUN
ftr-370	31	10	;	;	PUNCT
ftr-370	31	11	any	any	DET
ftr-370	31	12	political	political	ADJ
ftr-370	31	13	bias	bias	NOUN
ftr-370	31	14	or	or	CCONJ
ftr-370	31	15	offensive	offensive	ADJ
ftr-370	31	16	language	language	NOUN
ftr-370	31	17	is	be	AUX
ftr-370	31	18	ira	ira	PROPN
ftr-370	31	19	’s	’s	PART
ftr-370	31	20	;	;	PUNCT
ftr-370	31	21	and	and	CCONJ
ftr-370	31	22	any	any	DET
ftr-370	31	23	useful	useful	ADJ
ftr-370	31	24	information	information	NOUN
ftr-370	31	25	is	be	AUX
ftr-370	31	26	dan	dan	PROPN
ftr-370	31	27	’s	’s	PART
ftr-370	31	28	.	.	PUNCT
ftr-370	32	1	†we	†we	AUX
ftr-370	32	2	are	be	AUX
ftr-370	32	3	deeply	deeply	ADV
ftr-370	32	4	indebted	indebted	ADJ
ftr-370	32	5	to	to	ADP
ftr-370	32	6	professor	professor	PROPN
ftr-370	32	7	larry	larry	PROPN
ftr-370	32	8	zelenak	zelenak	PROPN
ftr-370	32	9	,	,	PUNCT
ftr-370	32	10	duke	duke	PROPN
ftr-370	32	11	university	university	PROPN
ftr-370	32	12	school	school	NOUN
ftr-370	32	13	of	of	ADP
ftr-370	32	14	law	law	NOUN
ftr-370	32	15	,	,	PUNCT
ftr-370	32	16	for	for	ADP
ftr-370	32	17	his	his	PRON
ftr-370	32	18	assistance	assistance	NOUN
ftr-370	32	19	in	in	ADP
ftr-370	32	20	synopsizing	synopsize	VERB
ftr-370	32	21	the	the	DET
ftr-370	32	22	provisions	provision	NOUN
ftr-370	32	23	of	of	ADP
ftr-370	32	24	the	the	DET
ftr-370	32	25	earnings	earning	NOUN
ftr-370	32	26	assistance	assistance	NOUN
ftr-370	32	27	and	and	CCONJ
ftr-370	32	28	relief	relief	NOUN
ftr-370	32	29	tax	tax	NOUN
ftr-370	32	30	act	act	NOUN
ftr-370	32	31	of	of	ADP
ftr-370	32	32	2008	2008	NUM
ftr-370	32	33	,	,	PUNCT
ftr-370	32	34	the	the	DET
ftr-370	32	35	heartland	heartland	NOUN
ftr-370	32	36	,	,	PUNCT
ftr-370	32	37	habitat	habitat	NOUN
ftr-370	32	38	,	,	PUNCT
ftr-370	32	39	harvest	harvest	NOUN
ftr-370	32	40	,	,	PUNCT
ftr-370	32	41	and	and	CCONJ
ftr-370	32	42	horticulture	horticulture	NOUN
ftr-370	32	43	act	act	NOUN
ftr-370	32	44	of	of	ADP
ftr-370	32	45	2008	2008	NUM
ftr-370	32	46	,	,	PUNCT
ftr-370	32	47	and	and	CCONJ
ftr-370	32	48	the	the	DET
ftr-370	32	49	housing	housing	NOUN
ftr-370	32	50	assistance	assistance	NOUN
ftr-370	32	51	tax	tax	NOUN
ftr-370	32	52	act	act	NOUN
ftr-370	32	53	of	of	ADP
ftr-370	32	54	2008	2008	NUM
ftr-370	32	55	.	.	PUNCT
ftr-370	33	1	all	all	PRON
ftr-370	33	2	of	of	ADP
ftr-370	33	3	his	his	PRON
ftr-370	33	4	work	work	NOUN
ftr-370	33	5	was	be	AUX
ftr-370	33	6	axiomatically	axiomatically	ADV
ftr-370	33	7	perfect	perfect	ADJ
ftr-370	33	8	,	,	PUNCT
ftr-370	33	9	and	and	CCONJ
ftr-370	33	10	he	he	PRON
ftr-370	33	11	is	be	AUX
ftr-370	33	12	not	not	PART
ftr-370	33	13	to	to	PART
ftr-370	33	14	blame	blame	VERB
ftr-370	33	15	for	for	ADP
ftr-370	33	16	any	any	DET
ftr-370	33	17	inaccuracies	inaccuracy	NOUN
ftr-370	33	18	that	that	PRON
ftr-370	33	19	we	we	PRON
ftr-370	33	20	introduced	introduce	VERB
ftr-370	33	21	in	in	ADP
ftr-370	33	22	rewriting	rewrite	VERB
ftr-370	33	23	it	it	PRON
ftr-370	33	24	and	and	CCONJ
ftr-370	33	25	for	for	ADP
ftr-370	33	26	any	any	PRON
ftr-370	33	27	of	of	ADP
ftr-370	33	28	our	our	PRON
ftr-370	33	29	offensive	offensive	ADJ
ftr-370	33	30	commentary	commentary	NOUN
ftr-370	33	31	(	(	PUNCT
ftr-370	33	32	including	include	VERB
ftr-370	33	33	headlines	headline	NOUN
ftr-370	33	34	and	and	CCONJ
ftr-370	33	35	footnotes	footnote	NOUN
ftr-370	33	36	)	)	PUNCT
ftr-370	33	37	.	.	PUNCT
ftr-370	34	1	2009	2009	NUM
ftr-370	34	2	]	]	PUNCT
ftr-370	34	3	recent	recent	ADJ
ftr-370	34	4	developments	development	NOUN
ftr-370	34	5	in	in	ADP
ftr-370	34	6	federal	federal	ADJ
ftr-370	34	7	income	income	NOUN
ftr-370	34	8	taxation	taxation	NOUN
ftr-370	34	9	279	279	NUM
ftr-370	34	10	i.	i.	NOUN
ftr-370	34	11	accounting	accounting	NOUN
ftr-370	34	12	a.	a.	PROPN
ftr-370	34	13	accounting	accounting	NOUN
ftr-370	34	14	methods	method	NOUN
ftr-370	34	15	1	1	NUM
ftr-370	34	16	.	.	PUNCT
ftr-370	34	17	accountant	accountant	NOUN
ftr-370	34	18	’s	’s	PART
ftr-370	34	19	persistent	persistent	ADJ
ftr-370	34	20	omission	omission	NOUN
ftr-370	34	21	of	of	ADP
ftr-370	34	22	a	a	DET
ftr-370	34	23	step	step	NOUN
ftr-370	34	24	in	in	ADP
ftr-370	34	25	the	the	DET
ftr-370	34	26	computation	computation	NOUN
ftr-370	34	27	of	of	ADP
ftr-370	34	28	the	the	DET
ftr-370	34	29	lifo	lifo	NOUN
ftr-370	34	30	value	value	NOUN
ftr-370	34	31	of	of	ADP
ftr-370	34	32	inventories	inventory	NOUN
ftr-370	34	33	required	require	VERB
ftr-370	34	34	a	a	DET
ftr-370	34	35	change	change	NOUN
ftr-370	34	36	of	of	ADP
ftr-370	34	37	accounting	accounting	NOUN
ftr-370	34	38	method	method	NOUN
ftr-370	34	39	to	to	PART
ftr-370	34	40	correct	correct	VERB
ftr-370	34	41	.	.	PUNCT
ftr-370	35	1	on	on	ADP
ftr-370	35	2	appeal	appeal	NOUN
ftr-370	35	3	,	,	PUNCT
ftr-370	35	4	held	hold	VERB
ftr-370	35	5	that	that	SCONJ
ftr-370	35	6	the	the	DET
ftr-370	35	7	commissioner	commissioner	NOUN
ftr-370	35	8	’s	’s	PART
ftr-370	35	9	interpretation	interpretation	NOUN
ftr-370	35	10	of	of	ADP
ftr-370	35	11	the	the	DET
ftr-370	35	12	applicable	applicable	ADJ
ftr-370	35	13	regulation	regulation	NOUN
ftr-370	35	14	is	be	AUX
ftr-370	35	15	“	"	PUNCT
ftr-370	35	16	entitled	entitle	VERB
ftr-370	35	17	to	to	ADP
ftr-370	35	18	controlling	control	VERB
ftr-370	35	19	weight	weight	NOUN
ftr-370	35	20	.	.	PUNCT
ftr-370	35	21	”	"	PUNCT
ftr-370	36	1	huffman	huffman	PROPN
ftr-370	36	2	v.	v.	PROPN
ftr-370	36	3	commissioner	commissioner	PROPN
ftr-370	36	4	,	,	PUNCT
ftr-370	36	5	518	518	NUM
ftr-370	36	6	f.3d	f.3d	NUM
ftr-370	36	7	357	357	NUM
ftr-370	36	8	(	(	PUNCT
ftr-370	36	9	6th	6th	ADJ
ftr-370	36	10	cir	cir	NOUN
ftr-370	36	11	.	.	PUNCT
ftr-370	37	1	4/4/08	4/4/08	NUM
ftr-370	37	2	)	)	PUNCT
ftr-370	38	1	,	,	PUNCT
ftr-370	38	2	aff’g	aff’g	PROPN
ftr-370	38	3	126	126	NUM
ftr-370	38	4	t.c	t.c	PROPN
ftr-370	38	5	.	.	PROPN
ftr-370	38	6	322	322	NUM
ftr-370	38	7	(	(	PUNCT
ftr-370	38	8	2006	2006	NUM
ftr-370	38	9	)	)	PUNCT
ftr-370	38	10	.	.	PUNCT
ftr-370	39	1	generally	generally	ADV
ftr-370	39	2	,	,	PUNCT
ftr-370	39	3	corrections	correction	NOUN
ftr-370	39	4	to	to	ADP
ftr-370	39	5	the	the	DET
ftr-370	39	6	taxpayer	taxpayer	NOUN
ftr-370	39	7	’s	’s	PART
ftr-370	39	8	inventory	inventory	NOUN
ftr-370	39	9	accounting	accounting	NOUN
ftr-370	39	10	method	method	NOUN
ftr-370	39	11	constitute	constitute	VERB
ftr-370	39	12	a	a	DET
ftr-370	39	13	change	change	NOUN
ftr-370	39	14	of	of	ADP
ftr-370	39	15	accounting	accounting	NOUN
ftr-370	39	16	method	method	NOUN
ftr-370	39	17	.	.	PUNCT
ftr-370	40	1	furthermore	furthermore	ADV
ftr-370	40	2	,	,	PUNCT
ftr-370	40	3	correction	correction	NOUN
ftr-370	40	4	of	of	ADP
ftr-370	40	5	a	a	DET
ftr-370	40	6	systematic	systematic	ADJ
ftr-370	40	7	erroneous	erroneous	ADJ
ftr-370	40	8	method	method	NOUN
ftr-370	40	9	of	of	ADP
ftr-370	40	10	calculating	calculate	VERB
ftr-370	40	11	inventories	inventory	NOUN
ftr-370	40	12	on	on	ADP
ftr-370	40	13	a	a	DET
ftr-370	40	14	recurring	recur	VERB
ftr-370	40	15	basis	basis	NOUN
ftr-370	40	16	,	,	PUNCT
ftr-370	40	17	without	without	ADP
ftr-370	40	18	a	a	DET
ftr-370	40	19	change	change	NOUN
ftr-370	40	20	in	in	ADP
ftr-370	40	21	the	the	DET
ftr-370	40	22	overall	overall	ADJ
ftr-370	40	23	inventory	inventory	NOUN
ftr-370	40	24	method	method	NOUN
ftr-370	40	25	,	,	PUNCT
ftr-370	40	26	constitutes	constitute	VERB
ftr-370	40	27	a	a	DET
ftr-370	40	28	change	change	NOUN
ftr-370	40	29	of	of	ADP
ftr-370	40	30	accounting	accounting	NOUN
ftr-370	40	31	method	method	NOUN
ftr-370	40	32	rather	rather	ADV
ftr-370	40	33	than	than	ADP
ftr-370	40	34	the	the	DET
ftr-370	40	35	correction	correction	NOUN
ftr-370	40	36	of	of	ADP
ftr-370	40	37	a	a	DET
ftr-370	40	38	computational	computational	ADJ
ftr-370	40	39	error	error	NOUN
ftr-370	40	40	.	.	PUNCT
ftr-370	41	1	the	the	DET
ftr-370	41	2	tax	tax	NOUN
ftr-370	41	3	court	court	NOUN
ftr-370	41	4	(	(	PUNCT
ftr-370	41	5	judge	judge	PROPN
ftr-370	41	6	halpern	halpern	PROPN
ftr-370	41	7	)	)	PUNCT
ftr-370	41	8	held	hold	VERB
ftr-370	41	9	that	that	DET
ftr-370	41	10	correction	correction	NOUN
ftr-370	41	11	to	to	ADP
ftr-370	41	12	an	an	DET
ftr-370	41	13	inventory	inventory	NOUN
ftr-370	41	14	method	method	NOUN
ftr-370	41	15	employed	employ	VERB
ftr-370	41	16	by	by	ADP
ftr-370	41	17	the	the	DET
ftr-370	41	18	accountant	accountant	NOUN
ftr-370	41	19	for	for	ADP
ftr-370	41	20	s	s	NOUN
ftr-370	41	21	corporation	corporation	NOUN
ftr-370	41	22	automobile	automobile	NOUN
ftr-370	41	23	dealerships	dealership	NOUN
ftr-370	41	24	that	that	PRON
ftr-370	41	25	reached	reach	VERB
ftr-370	41	26	an	an	DET
ftr-370	41	27	erroneous	erroneous	ADJ
ftr-370	41	28	result	result	NOUN
ftr-370	41	29	over	over	ADP
ftr-370	41	30	a	a	DET
ftr-370	41	31	10to	10to	ADJ
ftr-370	41	32	20	20	NUM
ftr-370	41	33	-	-	PUNCT
ftr-370	41	34	year	year	NOUN
ftr-370	41	35	period	period	NOUN
ftr-370	41	36	by	by	ADP
ftr-370	41	37	omitting	omit	VERB
ftr-370	41	38	a	a	DET
ftr-370	41	39	computational	computational	ADJ
ftr-370	41	40	step	step	NOUN
ftr-370	41	41	required	require	VERB
ftr-370	41	42	by	by	ADP
ftr-370	41	43	reg	reg	NOUN
ftr-370	41	44	.	.	PUNCT
ftr-370	42	1	§	§	PROPN
ftr-370	42	2	1.472	1.472	NUM
ftr-370	42	3	-	-	SYM
ftr-370	42	4	8	8	NUM
ftr-370	42	5	,	,	PUNCT
ftr-370	42	6	related	relate	VERB
ftr-370	42	7	to	to	ADP
ftr-370	42	8	the	the	DET
ftr-370	42	9	link	link	NOUN
ftr-370	42	10	-	-	PUNCT
ftr-370	42	11	chain	chain	NOUN
ftr-370	42	12	,	,	PUNCT
ftr-370	42	13	dollar	dollar	NOUN
ftr-370	42	14	-	-	PUNCT
ftr-370	42	15	value	value	NOUN
ftr-370	42	16	method	method	NOUN
ftr-370	42	17	of	of	ADP
ftr-370	42	18	pricing	pricing	NOUN
ftr-370	42	19	lifo	lifo	NOUN
ftr-370	42	20	inventories	inventory	NOUN
ftr-370	42	21	,	,	PUNCT
ftr-370	42	22	constituted	constitute	VERB
ftr-370	42	23	an	an	DET
ftr-370	42	24	accounting	accounting	NOUN
ftr-370	42	25	method	method	NOUN
ftr-370	42	26	change	change	NOUN
ftr-370	42	27	that	that	PRON
ftr-370	42	28	requires	require	VERB
ftr-370	42	29	a	a	DET
ftr-370	42	30	§	§	ADJ
ftr-370	42	31	481	481	NUM
ftr-370	42	32	adjustment	adjustment	NOUN
ftr-370	42	33	,	,	PUNCT
ftr-370	42	34	and	and	CCONJ
ftr-370	42	35	was	be	AUX
ftr-370	42	36	not	not	PART
ftr-370	42	37	simply	simply	ADV
ftr-370	42	38	the	the	DET
ftr-370	42	39	correction	correction	NOUN
ftr-370	42	40	of	of	ADP
ftr-370	42	41	a	a	DET
ftr-370	42	42	mistake	mistake	NOUN
ftr-370	42	43	in	in	ADP
ftr-370	42	44	arithmetic	arithmetic	ADJ
ftr-370	42	45	.	.	PUNCT
ftr-370	43	1	this	this	PRON
ftr-370	43	2	was	be	AUX
ftr-370	43	3	an	an	DET
ftr-370	43	4	accounting	accounting	NOUN
ftr-370	43	5	method	method	NOUN
ftr-370	43	6	change	change	NOUN
ftr-370	43	7	because	because	SCONJ
ftr-370	43	8	the	the	DET
ftr-370	43	9	original	original	ADJ
ftr-370	43	10	method	method	NOUN
ftr-370	43	11	caused	cause	VERB
ftr-370	43	12	understatements	understatement	NOUN
ftr-370	43	13	and	and	CCONJ
ftr-370	43	14	overstatements	overstatement	NOUN
ftr-370	43	15	in	in	ADP
ftr-370	43	16	the	the	DET
ftr-370	43	17	lifo	lifo	NOUN
ftr-370	43	18	value	value	NOUN
ftr-370	43	19	of	of	ADP
ftr-370	43	20	inventories	inventory	NOUN
ftr-370	43	21	but	but	CCONJ
ftr-370	43	22	did	do	AUX
ftr-370	43	23	not	not	PART
ftr-370	43	24	result	result	VERB
ftr-370	43	25	in	in	ADP
ftr-370	43	26	the	the	DET
ftr-370	43	27	permanent	permanent	ADJ
ftr-370	43	28	omission	omission	NOUN
ftr-370	43	29	of	of	ADP
ftr-370	43	30	gross	gross	ADJ
ftr-370	43	31	income	income	NOUN
ftr-370	43	32	.	.	PUNCT
ftr-370	44	1	•	•	NUM
ftr-370	44	2	the	the	DET
ftr-370	44	3	sixth	sixth	ADJ
ftr-370	44	4	circuit	circuit	NOUN
ftr-370	44	5	(	(	PUNCT
ftr-370	44	6	judge	judge	NOUN
ftr-370	44	7	rogers	rogers	PROPN
ftr-370	44	8	)	)	PUNCT
ftr-370	44	9	affirmed	affirm	VERB
ftr-370	44	10	the	the	DET
ftr-370	44	11	holding	holding	NOUN
ftr-370	44	12	of	of	ADP
ftr-370	44	13	the	the	DET
ftr-370	44	14	tax	tax	NOUN
ftr-370	44	15	court	court	NOUN
ftr-370	44	16	.	.	PUNCT
ftr-370	45	1	reg	reg	NOUN
ftr-370	45	2	.	.	PUNCT
ftr-370	46	1	§	§	PROPN
ftr-370	46	2	1.446	1.446	NUM
ftr-370	46	3	-	-	SYM
ftr-370	46	4	1(e)(2)(ii)(a	1(e)(2)(ii)(a	NUM
ftr-370	46	5	)	)	PUNCT
ftr-370	46	6	provides	provide	VERB
ftr-370	46	7	that	that	SCONJ
ftr-370	46	8	“	"	PUNCT
ftr-370	46	9	[	[	X
ftr-370	46	10	a	a	X
ftr-370	46	11	]	]	X
ftr-370	46	12	change	change	NOUN
ftr-370	46	13	in	in	ADP
ftr-370	46	14	the	the	DET
ftr-370	46	15	method	method	NOUN
ftr-370	46	16	of	of	ADP
ftr-370	46	17	accounting	accounting	NOUN
ftr-370	46	18	includes	include	VERB
ftr-370	46	19	a	a	DET
ftr-370	46	20	change	change	NOUN
ftr-370	46	21	in	in	ADP
ftr-370	46	22	the	the	DET
ftr-370	46	23	overall	overall	ADJ
ftr-370	46	24	plan	plan	NOUN
ftr-370	46	25	of	of	ADP
ftr-370	46	26	accounting	account	VERB
ftr-370	46	27	for	for	ADP
ftr-370	46	28	gross	gross	ADJ
ftr-370	46	29	income	income	NOUN
ftr-370	46	30	or	or	CCONJ
ftr-370	46	31	deductions	deduction	NOUN
ftr-370	46	32	or	or	CCONJ
ftr-370	46	33	a	a	DET
ftr-370	46	34	change	change	NOUN
ftr-370	46	35	in	in	ADP
ftr-370	46	36	the	the	DET
ftr-370	46	37	treatment	treatment	NOUN
ftr-370	46	38	of	of	ADP
ftr-370	46	39	any	any	DET
ftr-370	46	40	material	material	NOUN
ftr-370	46	41	item	item	NOUN
ftr-370	46	42	used	use	VERB
ftr-370	46	43	in	in	ADP
ftr-370	46	44	such	such	ADJ
ftr-370	46	45	overall	overall	ADJ
ftr-370	46	46	plan	plan	NOUN
ftr-370	46	47	;	;	PUNCT
ftr-370	46	48	”	"	PUNCT
ftr-370	46	49	reg	reg	NOUN
ftr-370	46	50	.	.	PUNCT
ftr-370	47	1	§	§	PROPN
ftr-370	47	2	1.446	1.446	NUM
ftr-370	47	3	-	-	SYM
ftr-370	47	4	1(e)(2)(ii)(c	1(e)(2)(ii)(c	NUM
ftr-370	47	5	)	)	PUNCT
ftr-370	47	6	specifically	specifically	ADV
ftr-370	47	7	provides	provide	VERB
ftr-370	47	8	that	that	SCONJ
ftr-370	47	9	“	"	PUNCT
ftr-370	47	10	a	a	DET
ftr-370	47	11	change	change	NOUN
ftr-370	47	12	in	in	ADP
ftr-370	47	13	the	the	DET
ftr-370	47	14	treatment	treatment	NOUN
ftr-370	47	15	of	of	ADP
ftr-370	47	16	any	any	DET
ftr-370	47	17	material	material	NOUN
ftr-370	47	18	item	item	NOUN
ftr-370	47	19	used	use	VERB
ftr-370	47	20	in	in	ADP
ftr-370	47	21	the	the	DET
ftr-370	47	22	overall	overall	ADJ
ftr-370	47	23	plan	plan	NOUN
ftr-370	47	24	for	for	ADP
ftr-370	47	25	identifying	identify	VERB
ftr-370	47	26	or	or	CCONJ
ftr-370	47	27	valuing	value	VERB
ftr-370	47	28	items	item	NOUN
ftr-370	47	29	in	in	ADP
ftr-370	47	30	inventory	inventory	NOUN
ftr-370	47	31	is	be	AUX
ftr-370	47	32	a	a	DET
ftr-370	47	33	change	change	NOUN
ftr-370	47	34	in	in	ADP
ftr-370	47	35	method	method	NOUN
ftr-370	47	36	of	of	ADP
ftr-370	47	37	accounting	accounting	NOUN
ftr-370	47	38	;	;	PUNCT
ftr-370	47	39	”	"	PUNCT
ftr-370	47	40	and	and	CCONJ
ftr-370	47	41	reg	reg	NOUN
ftr-370	47	42	.	.	PUNCT
ftr-370	48	1	§	§	PROPN
ftr-370	48	2	1.446	1.446	NUM
ftr-370	48	3	-	-	SYM
ftr-370	48	4	1(e)(2)(ii)(a	1(e)(2)(ii)(a	NUM
ftr-370	48	5	)	)	PUNCT
ftr-370	48	6	provides	provide	VERB
ftr-370	48	7	that	that	SCONJ
ftr-370	48	8	a	a	DET
ftr-370	48	9	“	"	PUNCT
ftr-370	48	10	material	material	NOUN
ftr-370	48	11	item	item	NOUN
ftr-370	48	12	”	"	PUNCT
ftr-370	48	13	is	be	AUX
ftr-370	48	14	“	"	PUNCT
ftr-370	48	15	any	any	DET
ftr-370	48	16	item	item	NOUN
ftr-370	48	17	that	that	PRON
ftr-370	48	18	involves	involve	VERB
ftr-370	48	19	the	the	DET
ftr-370	48	20	proper	proper	ADJ
ftr-370	48	21	time	time	NOUN
ftr-370	48	22	for	for	ADP
ftr-370	48	23	the	the	DET
ftr-370	48	24	inclusion	inclusion	NOUN
ftr-370	48	25	of	of	ADP
ftr-370	48	26	the	the	DET
ftr-370	48	27	item	item	NOUN
ftr-370	48	28	in	in	ADP
ftr-370	48	29	income	income	NOUN
ftr-370	48	30	or	or	CCONJ
ftr-370	48	31	the	the	DET
ftr-370	48	32	taking	taking	NOUN
ftr-370	48	33	of	of	ADP
ftr-370	48	34	a	a	DET
ftr-370	48	35	deduction	deduction	NOUN
ftr-370	48	36	.	.	PUNCT
ftr-370	48	37	”	"	PUNCT
ftr-370	49	1	according	accord	VERB
ftr-370	49	2	to	to	ADP
ftr-370	49	3	judge	judge	PROPN
ftr-370	49	4	rogers	roger	NOUN
ftr-370	49	5	“	"	PUNCT
ftr-370	49	6	‘	'	PUNCT
ftr-370	49	7	[	[	X
ftr-370	49	8	t]he	t]he	ADJ
ftr-370	49	9	essential	essential	ADJ
ftr-370	49	10	characteristic	characteristic	NOUN
ftr-370	49	11	of	of	ADP
ftr-370	49	12	a	a	DET
ftr-370	49	13	“	"	PUNCT
ftr-370	49	14	material	material	NOUN
ftr-370	49	15	item	item	NOUN
ftr-370	49	16	”	"	PUNCT
ftr-370	49	17	is	be	AUX
ftr-370	49	18	that	that	SCONJ
ftr-370	49	19	it	it	PRON
ftr-370	49	20	determines	determine	VERB
ftr-370	49	21	the	the	DET
ftr-370	49	22	timing	timing	NOUN
ftr-370	49	23	of	of	ADP
ftr-370	49	24	income	income	NOUN
ftr-370	49	25	or	or	CCONJ
ftr-370	49	26	deductions	deduction	NOUN
ftr-370	49	27	.	.	PUNCT
ftr-370	49	28	’	'	PUNCT
ftr-370	49	29	”	"	PUNCT
ftr-370	50	1	(	(	PUNCT
ftr-370	50	2	quoting	quote	VERB
ftr-370	50	3	knight	knight	NOUN
ftr-370	50	4	-	-	PUNCT
ftr-370	50	5	ridder	ridder	NOUN
ftr-370	50	6	newspapers	newspapers	PROPN
ftr-370	50	7	,	,	PUNCT
ftr-370	50	8	inc	inc	PROPN
ftr-370	50	9	.	.	PROPN
ftr-370	51	1	v.	v.	PROPN
ftr-370	51	2	united	united	PROPN
ftr-370	51	3	states	states	PROPN
ftr-370	51	4	,	,	PUNCT
ftr-370	51	5	743	743	NUM
ftr-370	51	6	f.2d	f.2d	ADP
ftr-370	51	7	781	781	NUM
ftr-370	51	8	,	,	PUNCT
ftr-370	51	9	798	798	NUM
ftr-370	51	10	(	(	PUNCT
ftr-370	51	11	11th	11th	ADJ
ftr-370	51	12	cir	cir	NOUN
ftr-370	51	13	.	.	PUNCT
ftr-370	51	14	1984	1984	NUM
ftr-370	51	15	)	)	PUNCT
ftr-370	51	16	.	.	PUNCT
ftr-370	51	17	)	)	PUNCT
ftr-370	52	1	“	"	PUNCT
ftr-370	52	2	in	in	ADP
ftr-370	52	3	this	this	DET
ftr-370	52	4	case	case	NOUN
ftr-370	52	5	,	,	PUNCT
ftr-370	52	6	the	the	DET
ftr-370	52	7	change	change	NOUN
ftr-370	52	8	from	from	ADP
ftr-370	52	9	the	the	DET
ftr-370	52	10	accountant	accountant	NOUN
ftr-370	52	11	’s	’s	PART
ftr-370	52	12	erroneous	erroneous	ADJ
ftr-370	52	13	method	method	NOUN
ftr-370	52	14	to	to	ADP
ftr-370	52	15	the	the	DET
ftr-370	52	16	proper	proper	ADJ
ftr-370	52	17	dollar	dollar	NOUN
ftr-370	52	18	-	-	PUNCT
ftr-370	52	19	value	value	NOUN
ftr-370	52	20	,	,	PUNCT
ftr-370	52	21	link	link	NOUN
ftr-370	52	22	-	-	PUNCT
ftr-370	52	23	chain	chain	NOUN
ftr-370	52	24	method	method	NOUN
ftr-370	52	25	does	do	VERB
ftr-370	52	26	just	just	ADV
ftr-370	52	27	that	that	PRON
ftr-370	52	28	.	.	PUNCT
ftr-370	52	29	”	"	PUNCT
ftr-370	53	1	•	•	NUM
ftr-370	53	2	judge	judge	NOUN
ftr-370	53	3	rogers	rogers	PROPN
ftr-370	53	4	added	add	VERB
ftr-370	53	5	that	that	SCONJ
ftr-370	53	6	his	his	PRON
ftr-370	53	7	conclusion	conclusion	NOUN
ftr-370	53	8	was	be	AUX
ftr-370	53	9	bolstered	bolster	VERB
ftr-370	53	10	by	by	ADP
ftr-370	53	11	the	the	DET
ftr-370	53	12	fact	fact	NOUN
ftr-370	53	13	that	that	SCONJ
ftr-370	53	14	the	the	DET
ftr-370	53	15	case	case	NOUN
ftr-370	53	16	involved	involve	VERB
ftr-370	53	17	interpretation	interpretation	NOUN
ftr-370	53	18	of	of	ADP
ftr-370	53	19	a	a	DET
ftr-370	53	20	regulation	regulation	NOUN
ftr-370	53	21	—	—	PUNCT
ftr-370	53	22	whether	whether	SCONJ
ftr-370	53	23	the	the	DET
ftr-370	53	24	correction	correction	NOUN
ftr-370	53	25	of	of	ADP
ftr-370	53	26	a	a	DET
ftr-370	53	27	specific	specific	ADJ
ftr-370	53	28	accounting	accounting	NOUN
ftr-370	53	29	error	error	NOUN
ftr-370	53	30	constitutes	constitute	VERB
ftr-370	53	31	a	a	DET
ftr-370	53	32	“	"	PUNCT
ftr-370	53	33	change	change	NOUN
ftr-370	53	34	in	in	ADP
ftr-370	53	35	method	method	NOUN
ftr-370	53	36	of	of	ADP
ftr-370	53	37	accounting	accounting	NOUN
ftr-370	53	38	,	,	PUNCT
ftr-370	53	39	”	"	PUNCT
ftr-370	53	40	as	as	SCONJ
ftr-370	53	41	that	that	DET
ftr-370	53	42	phrase	phrase	NOUN
ftr-370	53	43	is	be	AUX
ftr-370	53	44	defined	define	VERB
ftr-370	53	45	in	in	ADP
ftr-370	53	46	the	the	DET
ftr-370	53	47	regulations	regulation	NOUN
ftr-370	53	48	.	.	PUNCT
ftr-370	54	1	he	he	PRON
ftr-370	54	2	reasoned	reason	VERB
ftr-370	54	3	that	that	SCONJ
ftr-370	54	4	in	in	ADP
ftr-370	54	5	“	"	PUNCT
ftr-370	54	6	dealing	deal	VERB
ftr-370	54	7	with	with	ADP
ftr-370	54	8	the	the	DET
ftr-370	54	9	interpretation	interpretation	NOUN
ftr-370	54	10	of	of	ADP
ftr-370	54	11	rules	rule	NOUN
ftr-370	54	12	of	of	ADP
ftr-370	54	13	inclusion	inclusion	NOUN
ftr-370	54	14	and	and	CCONJ
ftr-370	54	15	exclusion	exclusion	NOUN
ftr-370	54	16	that	that	PRON
ftr-370	54	17	are	be	AUX
ftr-370	54	18	‘	'	PUNCT
ftr-370	54	19	creatures	creature	NOUN
ftr-370	54	20	’	'	PUNCT
ftr-370	54	21	of	of	ADP
ftr-370	54	22	the	the	DET
ftr-370	54	23	treasury	treasury	PROPN
ftr-370	54	24	department	department	PROPN
ftr-370	54	25	’s	’s	PART
ftr-370	54	26	own	own	ADJ
ftr-370	54	27	making	making	NOUN
ftr-370	54	28	,	,	PUNCT
ftr-370	54	29	”	"	PUNCT
ftr-370	54	30	the	the	DET
ftr-370	54	31	irs	irs	PROPN
ftr-370	54	32	’s	’s	PART
ftr-370	54	33	interpretation	interpretation	NOUN
ftr-370	54	34	of	of	ADP
ftr-370	54	35	280	280	NUM
ftr-370	54	36	florida	florida	PROPN
ftr-370	54	37	tax	tax	NOUN
ftr-370	54	38	review	review	NOUN
ftr-370	54	39	[	[	X
ftr-370	54	40	vol	vol	NOUN
ftr-370	54	41	.	.	PUNCT
ftr-370	55	1	9	9	NUM
ftr-370	55	2	:	:	PUNCT
ftr-370	55	3	si	si	X
ftr-370	55	4	the	the	DET
ftr-370	55	5	regulation	regulation	NOUN
ftr-370	55	6	is	be	AUX
ftr-370	55	7	“	"	PUNCT
ftr-370	55	8	controlling	control	VERB
ftr-370	55	9	”	"	PUNCT
ftr-370	55	10	where	where	SCONJ
ftr-370	55	11	the	the	DET
ftr-370	55	12	interpretation	interpretation	NOUN
ftr-370	55	13	reflects	reflect	VERB
ftr-370	55	14	a	a	DET
ftr-370	55	15	“	"	PUNCT
ftr-370	55	16	fair	fair	ADJ
ftr-370	55	17	and	and	CCONJ
ftr-370	55	18	considered	consider	VERB
ftr-370	55	19	judgment	judgment	NOUN
ftr-370	55	20	”	"	PUNCT
ftr-370	55	21	and	and	CCONJ
ftr-370	55	22	is	be	AUX
ftr-370	55	23	not	not	PART
ftr-370	55	24	“	"	PUNCT
ftr-370	55	25	plainly	plainly	ADV
ftr-370	55	26	erroneous	erroneous	ADJ
ftr-370	55	27	or	or	CCONJ
ftr-370	55	28	inconsistent	inconsistent	ADJ
ftr-370	55	29	with	with	ADP
ftr-370	55	30	the	the	DET
ftr-370	55	31	regulation	regulation	NOUN
ftr-370	55	32	.	.	PUNCT
ftr-370	55	33	”	"	PUNCT
ftr-370	56	1	the	the	DET
ftr-370	56	2	commissioner	commissioner	NOUN
ftr-370	56	3	’s	’s	PART
ftr-370	56	4	interpretation	interpretation	NOUN
ftr-370	56	5	of	of	ADP
ftr-370	56	6	what	what	PRON
ftr-370	56	7	constituted	constitute	VERB
ftr-370	56	8	a	a	DET
ftr-370	56	9	“	"	PUNCT
ftr-370	56	10	‘	'	PUNCT
ftr-370	56	11	change	change	NOUN
ftr-370	56	12	in	in	ADP
ftr-370	56	13	method	method	NOUN
ftr-370	56	14	of	of	ADP
ftr-370	56	15	accounting	accounting	NOUN
ftr-370	56	16	’	'	PUNCT
ftr-370	56	17	(	(	PUNCT
ftr-370	56	18	and	and	CCONJ
ftr-370	56	19	therefore	therefore	ADV
ftr-370	56	20	not	not	PART
ftr-370	56	21	‘	'	PUNCT
ftr-370	56	22	mathematical	mathematical	ADJ
ftr-370	56	23	’	'	PUNCT
ftr-370	56	24	or	or	CCONJ
ftr-370	56	25	‘	'	PUNCT
ftr-370	56	26	computational	computational	ADJ
ftr-370	56	27	’	'	PUNCT
ftr-370	56	28	error	error	NOUN
ftr-370	56	29	)	)	PUNCT
ftr-370	56	30	is	be	AUX
ftr-370	56	31	[	[	X
ftr-370	56	32	not	not	PART
ftr-370	56	33	]	]	PUNCT
ftr-370	56	34	‘	'	PUNCT
ftr-370	56	35	plainly	plainly	ADV
ftr-370	56	36	erroneous	erroneous	ADJ
ftr-370	56	37	or	or	CCONJ
ftr-370	56	38	inconsistent	inconsistent	ADJ
ftr-370	56	39	with	with	ADP
ftr-370	56	40	the	the	DET
ftr-370	56	41	regulation	regulation	NOUN
ftr-370	56	42	,	,	PUNCT
ftr-370	56	43	’	'	PUNCT
ftr-370	56	44	and	and	CCONJ
ftr-370	56	45	the	the	DET
ftr-370	56	46	commissioner	commissioner	NOUN
ftr-370	56	47	’s	’s	PART
ftr-370	56	48	interpretation	interpretation	NOUN
ftr-370	56	49	is	be	AUX
ftr-370	56	50	accordingly	accordingly	ADV
ftr-370	56	51	entitled	entitle	VERB
ftr-370	56	52	to	to	ADP
ftr-370	56	53	controlling	control	VERB
ftr-370	56	54	weight	weight	NOUN
ftr-370	56	55	.	.	PUNCT
ftr-370	56	56	”	"	PUNCT
ftr-370	57	1	2	2	NUM
ftr-370	57	2	.	.	PUNCT
ftr-370	57	3	judge	judge	PROPN
ftr-370	57	4	haines	haines	PROPN
ftr-370	57	5	writes	write	VERB
ftr-370	57	6	a	a	DET
ftr-370	57	7	treatise	treatise	NOUN
ftr-370	57	8	on	on	ADP
ftr-370	57	9	defective	defective	ADJ
ftr-370	57	10	claims	claim	NOUN
ftr-370	57	11	to	to	ADP
ftr-370	57	12	automatic	automatic	ADJ
ftr-370	57	13	consent	consent	NOUN
ftr-370	57	14	to	to	PART
ftr-370	57	15	change	change	VERB
ftr-370	57	16	an	an	DET
ftr-370	57	17	accounting	accounting	NOUN
ftr-370	57	18	method	method	NOUN
ftr-370	57	19	.	.	PUNCT
ftr-370	58	1	capital	capital	NOUN
ftr-370	58	2	one	one	NUM
ftr-370	58	3	financial	financial	PROPN
ftr-370	58	4	corp	corp	PROPN
ftr-370	58	5	.	.	PROPN
ftr-370	59	1	v.	v.	PROPN
ftr-370	59	2	commissioner	commissioner	PROPN
ftr-370	59	3	,	,	PUNCT
ftr-370	59	4	130	130	NUM
ftr-370	59	5	t.c	t.c	PROPN
ftr-370	59	6	.	.	PUNCT
ftr-370	60	1	no	no	INTJ
ftr-370	60	2	.	.	NOUN
ftr-370	61	1	11	11	NUM
ftr-370	61	2	(	(	PUNCT
ftr-370	61	3	5/22/08	5/22/08	NUM
ftr-370	61	4	)	)	PUNCT
ftr-370	61	5	.	.	PUNCT
ftr-370	62	1	following	follow	VERB
ftr-370	62	2	the	the	DET
ftr-370	62	3	enactment	enactment	NOUN
ftr-370	62	4	in	in	ADP
ftr-370	62	5	1997	1997	NUM
ftr-370	62	6	of	of	ADP
ftr-370	62	7	§	§	PROPN
ftr-370	62	8	1272(a)(6)(c)(ii	1272(a)(6)(c)(ii	NUM
ftr-370	62	9	)	)	PUNCT
ftr-370	62	10	,	,	PUNCT
ftr-370	62	11	which	which	PRON
ftr-370	62	12	provides	provide	VERB
ftr-370	62	13	that	that	PRON
ftr-370	62	14	credit	credit	NOUN
ftr-370	62	15	card	card	NOUN
ftr-370	62	16	late	late	ADJ
ftr-370	62	17	-	-	PUNCT
ftr-370	62	18	fee	fee	NOUN
ftr-370	62	19	receipts	receipt	NOUN
ftr-370	62	20	create	create	VERB
ftr-370	62	21	or	or	CCONJ
ftr-370	62	22	increase	increase	VERB
ftr-370	62	23	original	original	ADJ
ftr-370	62	24	issue	issue	NOUN
ftr-370	62	25	discount	discount	NOUN
ftr-370	62	26	rather	rather	ADV
ftr-370	62	27	than	than	ADP
ftr-370	62	28	constituting	constitute	VERB
ftr-370	62	29	an	an	DET
ftr-370	62	30	income	income	NOUN
ftr-370	62	31	item	item	NOUN
ftr-370	62	32	when	when	SCONJ
ftr-370	62	33	they	they	PRON
ftr-370	62	34	accrued	accrue	VERB
ftr-370	62	35	under	under	ADP
ftr-370	62	36	the	the	DET
ftr-370	62	37	all	all	DET
ftr-370	62	38	events	event	NOUN
ftr-370	62	39	test	test	NOUN
ftr-370	62	40	,	,	PUNCT
ftr-370	62	41	the	the	DET
ftr-370	62	42	taxpayer	taxpayer	NOUN
ftr-370	62	43	claimed	claim	VERB
ftr-370	62	44	to	to	PART
ftr-370	62	45	have	have	AUX
ftr-370	62	46	received	receive	VERB
ftr-370	62	47	the	the	DET
ftr-370	62	48	irs	irs	PROPN
ftr-370	62	49	’s	’s	PART
ftr-370	62	50	consent	consent	NOUN
ftr-370	62	51	to	to	PART
ftr-370	62	52	change	change	VERB
ftr-370	62	53	its	its	PRON
ftr-370	62	54	accounting	accounting	NOUN
ftr-370	62	55	method	method	NOUN
ftr-370	62	56	,	,	PUNCT
ftr-370	62	57	pursuant	pursuant	ADJ
ftr-370	62	58	to	to	ADP
ftr-370	62	59	an	an	DET
ftr-370	62	60	automatic	automatic	ADJ
ftr-370	62	61	consent	consent	NOUN
ftr-370	62	62	procedure	procedure	NOUN
ftr-370	62	63	,	,	PUNCT
ftr-370	62	64	by	by	ADP
ftr-370	62	65	filing	file	VERB
ftr-370	62	66	form	form	NOUN
ftr-370	62	67	3115	3115	NUM
ftr-370	62	68	with	with	ADP
ftr-370	62	69	its	its	PRON
ftr-370	62	70	1998	1998	NUM
ftr-370	62	71	tax	tax	NOUN
ftr-370	62	72	return	return	NOUN
ftr-370	62	73	.	.	PUNCT
ftr-370	63	1	however	however	ADV
ftr-370	63	2	,	,	PUNCT
ftr-370	63	3	the	the	DET
ftr-370	63	4	taxpayer	taxpayer	NOUN
ftr-370	63	5	did	do	AUX
ftr-370	63	6	not	not	PART
ftr-370	63	7	change	change	VERB
ftr-370	63	8	its	its	PRON
ftr-370	63	9	accounting	accounting	NOUN
ftr-370	63	10	method	method	NOUN
ftr-370	63	11	for	for	ADP
ftr-370	63	12	1998	1998	NUM
ftr-370	63	13	and	and	CCONJ
ftr-370	63	14	1999	1999	NUM
ftr-370	63	15	.	.	PUNCT
ftr-370	64	1	in	in	ADP
ftr-370	64	2	the	the	DET
ftr-370	64	3	tax	tax	NOUN
ftr-370	64	4	court	court	NOUN
ftr-370	64	5	,	,	PUNCT
ftr-370	64	6	the	the	DET
ftr-370	64	7	taxpayer	taxpayer	NOUN
ftr-370	64	8	sought	seek	VERB
ftr-370	64	9	to	to	PART
ftr-370	64	10	retroactively	retroactively	ADV
ftr-370	64	11	change	change	VERB
ftr-370	64	12	its	its	PRON
ftr-370	64	13	method	method	NOUN
ftr-370	64	14	for	for	ADP
ftr-370	64	15	1998	1998	NUM
ftr-370	64	16	and	and	CCONJ
ftr-370	64	17	1999	1999	NUM
ftr-370	64	18	.	.	PUNCT
ftr-370	65	1	judge	judge	PROPN
ftr-370	65	2	haines	haine	NOUN
ftr-370	65	3	,	,	PUNCT
ftr-370	65	4	held	hold	VERB
ftr-370	65	5	that	that	SCONJ
ftr-370	65	6	§	§	PROPN
ftr-370	65	7	446(e	446(e	PROPN
ftr-370	65	8	)	)	PUNCT
ftr-370	65	9	prohibited	prohibit	VERB
ftr-370	65	10	the	the	DET
ftr-370	65	11	taxpayer	taxpayer	NOUN
ftr-370	65	12	from	from	ADP
ftr-370	65	13	retroactively	retroactively	ADV
ftr-370	65	14	changing	change	VERB
ftr-370	65	15	its	its	PRON
ftr-370	65	16	treatment	treatment	NOUN
ftr-370	65	17	of	of	ADP
ftr-370	65	18	income	income	NOUN
ftr-370	65	19	from	from	ADP
ftr-370	65	20	credit	credit	NOUN
ftr-370	65	21	card	card	NOUN
ftr-370	65	22	late	late	ADJ
ftr-370	65	23	-	-	PUNCT
ftr-370	65	24	fees	fee	NOUN
ftr-370	65	25	for	for	ADP
ftr-370	65	26	years	year	NOUN
ftr-370	65	27	1998	1998	NUM
ftr-370	65	28	and	and	CCONJ
ftr-370	65	29	1999	1999	NUM
ftr-370	65	30	from	from	ADP
ftr-370	65	31	the	the	DET
ftr-370	65	32	current	current	ADJ
ftr-370	65	33	-	-	PUNCT
ftr-370	65	34	inclusion	inclusion	NOUN
ftr-370	65	35	method	method	NOUN
ftr-370	65	36	to	to	ADP
ftr-370	65	37	the	the	DET
ftr-370	65	38	method	method	NOUN
ftr-370	65	39	under	under	ADP
ftr-370	65	40	§	§	PROPN
ftr-370	65	41	1272(a)(6)(c)(iii	1272(a)(6)(c)(iii	NUM
ftr-370	65	42	)	)	PUNCT
ftr-370	65	43	that	that	PRON
ftr-370	65	44	requires	require	VERB
ftr-370	65	45	late	late	ADJ
ftr-370	65	46	-	-	PUNCT
ftr-370	65	47	fee	fee	NOUN
ftr-370	65	48	receipts	receipt	NOUN
ftr-370	65	49	to	to	PART
ftr-370	65	50	create	create	VERB
ftr-370	65	51	or	or	CCONJ
ftr-370	65	52	increase	increase	VERB
ftr-370	65	53	original	original	ADJ
ftr-370	65	54	issue	issue	NOUN
ftr-370	65	55	discount	discount	NOUN
ftr-370	65	56	,	,	PUNCT
ftr-370	65	57	even	even	ADV
ftr-370	65	58	though	though	SCONJ
ftr-370	65	59	the	the	DET
ftr-370	65	60	oid	oid	NOUN
ftr-370	65	61	method	method	NOUN
ftr-370	65	62	was	be	AUX
ftr-370	65	63	mandatory	mandatory	ADJ
ftr-370	65	64	under	under	ADP
ftr-370	65	65	the	the	DET
ftr-370	65	66	statute	statute	NOUN
ftr-370	65	67	,	,	PUNCT
ftr-370	65	68	because	because	SCONJ
ftr-370	65	69	the	the	DET
ftr-370	65	70	taxpayer	taxpayer	NOUN
ftr-370	65	71	did	do	AUX
ftr-370	65	72	not	not	PART
ftr-370	65	73	file	file	VERB
ftr-370	65	74	a	a	DET
ftr-370	65	75	form	form	NOUN
ftr-370	65	76	3115	3115	NUM
ftr-370	65	77	to	to	PART
ftr-370	65	78	notify	notify	VERB
ftr-370	65	79	the	the	DET
ftr-370	65	80	irs	irs	PROPN
ftr-370	65	81	of	of	ADP
ftr-370	65	82	the	the	DET
ftr-370	65	83	change	change	NOUN
ftr-370	65	84	of	of	ADP
ftr-370	65	85	accounting	accounting	NOUN
ftr-370	65	86	method	method	NOUN
ftr-370	65	87	with	with	ADP
ftr-370	65	88	its	its	PRON
ftr-370	65	89	1997	1997	NUM
ftr-370	65	90	return	return	NOUN
ftr-370	65	91	.	.	PUNCT
ftr-370	66	1	because	because	SCONJ
ftr-370	66	2	the	the	DET
ftr-370	66	3	form	form	NOUN
ftr-370	66	4	3115	3115	NUM
ftr-370	66	5	was	be	AUX
ftr-370	66	6	not	not	PART
ftr-370	66	7	timely	timely	ADV
ftr-370	66	8	filed	file	VERB
ftr-370	66	9	and	and	CCONJ
ftr-370	66	10	did	do	AUX
ftr-370	66	11	not	not	PART
ftr-370	66	12	specifically	specifically	ADV
ftr-370	66	13	mention	mention	VERB
ftr-370	66	14	“	"	PUNCT
ftr-370	66	15	late	late	ADJ
ftr-370	66	16	fees	fee	NOUN
ftr-370	66	17	,	,	PUNCT
ftr-370	66	18	”	"	PUNCT
ftr-370	66	19	automatic	automatic	ADJ
ftr-370	66	20	consent	consent	NOUN
ftr-370	66	21	had	have	AUX
ftr-370	66	22	not	not	PART
ftr-370	66	23	been	be	AUX
ftr-370	66	24	granted	grant	VERB
ftr-370	66	25	.	.	PUNCT
ftr-370	67	1	“	"	PUNCT
ftr-370	67	2	[	[	X
ftr-370	67	3	a	a	X
ftr-370	67	4	]	]	X
ftr-370	67	5	taxpayer	taxpayer	NOUN
ftr-370	67	6	forced	force	VERB
ftr-370	67	7	to	to	PART
ftr-370	67	8	change	change	VERB
ftr-370	67	9	its	its	PRON
ftr-370	67	10	method	method	NOUN
ftr-370	67	11	of	of	ADP
ftr-370	67	12	accounting	account	VERB
ftr-370	67	13	under	under	ADP
ftr-370	67	14	section	section	NOUN
ftr-370	67	15	448	448	NUM
ftr-370	67	16	must	must	AUX
ftr-370	67	17	still	still	ADV
ftr-370	67	18	file	file	VERB
ftr-370	67	19	a	a	DET
ftr-370	67	20	form	form	NOUN
ftr-370	67	21	3115	3115	NUM
ftr-370	67	22	with	with	ADP
ftr-370	67	23	its	its	PRON
ftr-370	67	24	return	return	NOUN
ftr-370	67	25	for	for	ADP
ftr-370	67	26	the	the	DET
ftr-370	67	27	year	year	NOUN
ftr-370	67	28	of	of	ADP
ftr-370	67	29	change	change	NOUN
ftr-370	67	30	.	.	PUNCT
ftr-370	68	1	[	[	X
ftr-370	68	2	reg	reg	NOUN
ftr-370	68	3	.	.	PUNCT
ftr-370	69	1	§	§	PROPN
ftr-370	69	2	1.448	1.448	NUM
ftr-370	69	3	-	-	PUNCT
ftr-370	69	4	1(h)(2	1(h)(2	NUM
ftr-370	69	5	)	)	PUNCT
ftr-370	69	6	]	]	PUNCT
ftr-370	69	7	if	if	SCONJ
ftr-370	69	8	the	the	DET
ftr-370	69	9	form	form	NOUN
ftr-370	69	10	3115	3115	NUM
ftr-370	69	11	is	be	AUX
ftr-370	69	12	not	not	PART
ftr-370	69	13	filed	file	VERB
ftr-370	69	14	timely	timely	ADV
ftr-370	69	15	,	,	PUNCT
ftr-370	69	16	a	a	DET
ftr-370	69	17	taxpayer	taxpayer	NOUN
ftr-370	69	18	forced	force	VERB
ftr-370	69	19	off	off	ADP
ftr-370	69	20	the	the	DET
ftr-370	69	21	cash	cash	NOUN
ftr-370	69	22	method	method	NOUN
ftr-370	69	23	must	must	AUX
ftr-370	69	24	comply	comply	VERB
ftr-370	69	25	with	with	ADP
ftr-370	69	26	the	the	DET
ftr-370	69	27	requirements	requirement	NOUN
ftr-370	69	28	of	of	ADP
ftr-370	69	29	[	[	X
ftr-370	69	30	reg	reg	NOUN
ftr-370	69	31	.	.	PUNCT
ftr-370	70	1	§	§	PROPN
ftr-370	70	2	1.446	1.446	NUM
ftr-370	70	3	-	-	SYM
ftr-370	70	4	1(e)(3	1(e)(3	NUM
ftr-370	70	5	)	)	PUNCT
ftr-370	70	6	]	]	PUNCT
ftr-370	71	1	in	in	ADP
ftr-370	71	2	order	order	NOUN
ftr-370	71	3	to	to	PART
ftr-370	71	4	secure	secure	VERB
ftr-370	71	5	the	the	DET
ftr-370	71	6	consent	consent	NOUN
ftr-370	71	7	of	of	ADP
ftr-370	71	8	the	the	DET
ftr-370	71	9	commissioner	commissioner	NOUN
ftr-370	71	10	.	.	PUNCT
ftr-370	72	1	reg	reg	PROPN
ftr-370	72	2	.	.	PUNCT
ftr-370	73	1	§	§	PROPN
ftr-370	73	2	1.448	1.448	NUM
ftr-370	73	3	-	-	NUM
ftr-370	73	4	1(h)(4	1(h)(4	NUM
ftr-370	73	5	)	)	PUNCT
ftr-370	73	6	.	.	PUNCT
ftr-370	74	1	pursuant	pursuant	ADJ
ftr-370	74	2	to	to	ADP
ftr-370	74	3	[	[	X
ftr-370	74	4	reg	reg	NOUN
ftr-370	74	5	.	.	PUNCT
ftr-370	75	1	§	§	PROPN
ftr-370	75	2	1.446	1.446	NUM
ftr-370	75	3	-	-	SYM
ftr-370	75	4	1(e)(3	1(e)(3	NUM
ftr-370	75	5	)	)	PUNCT
ftr-370	75	6	]	]	PUNCT
ftr-370	75	7	,	,	PUNCT
ftr-370	75	8	a	a	DET
ftr-370	75	9	taxpayer	taxpayer	NOUN
ftr-370	75	10	requesting	request	VERB
ftr-370	75	11	to	to	PART
ftr-370	75	12	change	change	VERB
ftr-370	75	13	its	its	PRON
ftr-370	75	14	method	method	NOUN
ftr-370	75	15	of	of	ADP
ftr-370	75	16	accounting	accounting	NOUN
ftr-370	75	17	is	be	AUX
ftr-370	75	18	required	require	VERB
ftr-370	75	19	to	to	PART
ftr-370	75	20	file	file	VERB
ftr-370	75	21	a	a	DET
ftr-370	75	22	form	form	NOUN
ftr-370	75	23	3115	3115	NUM
ftr-370	75	24	during	during	ADP
ftr-370	75	25	the	the	DET
ftr-370	75	26	year	year	NOUN
ftr-370	75	27	in	in	ADP
ftr-370	75	28	which	which	PRON
ftr-370	75	29	it	it	PRON
ftr-370	75	30	intends	intend	VERB
ftr-370	75	31	to	to	PART
ftr-370	75	32	make	make	VERB
ftr-370	75	33	the	the	DET
ftr-370	75	34	change	change	NOUN
ftr-370	75	35	.	.	PUNCT
ftr-370	75	36	”	"	PUNCT
ftr-370	76	1	3	3	X
ftr-370	76	2	.	.	X
ftr-370	76	3	new	new	ADJ
ftr-370	76	4	and	and	CCONJ
ftr-370	76	5	improved	improve	VERB
ftr-370	76	6	automatic	automatic	ADJ
ftr-370	76	7	consent	consent	NOUN
ftr-370	76	8	procedures	procedure	NOUN
ftr-370	76	9	for	for	ADP
ftr-370	76	10	changes	change	NOUN
ftr-370	76	11	of	of	ADP
ftr-370	76	12	accounting	accounting	NOUN
ftr-370	76	13	methods	method	NOUN
ftr-370	76	14	.	.	PUNCT
ftr-370	77	1	rev	rev	PROPN
ftr-370	77	2	.	.	PROPN
ftr-370	77	3	proc	proc	PROPN
ftr-370	77	4	.	.	PUNCT
ftr-370	78	1	2008	2008	NUM
ftr-370	78	2	-	-	SYM
ftr-370	78	3	52	52	NUM
ftr-370	78	4	,	,	PUNCT
ftr-370	78	5	2008	2008	NUM
ftr-370	78	6	-	-	SYM
ftr-370	78	7	36	36	NUM
ftr-370	78	8	i.r.b	i.r.b	NOUN
ftr-370	78	9	.	.	PUNCT
ftr-370	79	1	587	587	NUM
ftr-370	79	2	(	(	PUNCT
ftr-370	79	3	8/19/08	8/19/08	NUM
ftr-370	79	4	)	)	PUNCT
ftr-370	79	5	.	.	PUNCT
ftr-370	80	1	this	this	DET
ftr-370	80	2	revenue	revenue	NOUN
ftr-370	80	3	procedure	procedure	NOUN
ftr-370	80	4	provides	provide	VERB
ftr-370	80	5	automatic	automatic	ADJ
ftr-370	80	6	consent	consent	NOUN
ftr-370	80	7	procedures	procedure	NOUN
ftr-370	80	8	for	for	ADP
ftr-370	80	9	a	a	DET
ftr-370	80	10	wide	wide	ADJ
ftr-370	80	11	variety	variety	NOUN
ftr-370	80	12	of	of	ADP
ftr-370	80	13	accounting	accounting	NOUN
ftr-370	80	14	method	method	NOUN
ftr-370	80	15	changes	change	NOUN
ftr-370	80	16	.	.	PUNCT
ftr-370	81	1	rev	rev	PROPN
ftr-370	81	2	.	.	PROPN
ftr-370	81	3	proc	proc	PROPN
ftr-370	81	4	.	.	PUNCT
ftr-370	82	1	2002	2002	NUM
ftr-370	82	2	-	-	SYM
ftr-370	82	3	9	9	NUM
ftr-370	82	4	,	,	PUNCT
ftr-370	82	5	2002	2002	NUM
ftr-370	82	6	-	-	SYM
ftr-370	82	7	1	1	NUM
ftr-370	82	8	c.b	c.b	PROPN
ftr-370	82	9	.	.	PROPN
ftr-370	82	10	327	327	NUM
ftr-370	82	11	,	,	PUNCT
ftr-370	82	12	as	as	SCONJ
ftr-370	82	13	modified	modify	VERB
ftr-370	82	14	and	and	CCONJ
ftr-370	82	15	clarified	clarify	VERB
ftr-370	82	16	,	,	PUNCT
ftr-370	82	17	is	be	AUX
ftr-370	82	18	clarified	clarify	VERB
ftr-370	82	19	,	,	PUNCT
ftr-370	82	20	modified	modify	VERB
ftr-370	82	21	,	,	PUNCT
ftr-370	82	22	amplified	amplify	VERB
ftr-370	82	23	,	,	PUNCT
ftr-370	82	24	and	and	CCONJ
ftr-370	82	25	superseded	supersede	VERB
ftr-370	82	26	.	.	PUNCT
ftr-370	83	1	4	4	X
ftr-370	83	2	.	.	X
ftr-370	83	3	a	a	DET
ftr-370	83	4	little	little	ADJ
ftr-370	83	5	more	more	ADJ
ftr-370	83	6	help	help	NOUN
ftr-370	83	7	for	for	ADP
ftr-370	83	8	the	the	DET
ftr-370	83	9	housing	housing	NOUN
ftr-370	83	10	industry	industry	NOUN
ftr-370	83	11	buried	bury	VERB
ftr-370	83	12	in	in	ADP
ftr-370	83	13	more	more	ADV
ftr-370	83	14	important	important	ADJ
ftr-370	83	15	proposed	propose	VERB
ftr-370	83	16	changes	change	NOUN
ftr-370	83	17	to	to	ADP
ftr-370	83	18	changes	change	NOUN
ftr-370	83	19	in	in	ADP
ftr-370	83	20	methods	method	NOUN
ftr-370	83	21	of	of	ADP
ftr-370	83	22	accounting	account	VERB
ftr-370	83	23	for	for	ADP
ftr-370	83	24	long	long	ADJ
ftr-370	83	25	-	-	PUNCT
ftr-370	83	26	term	term	NOUN
ftr-370	83	27	contracts	contract	NOUN
ftr-370	83	28	.	.	PUNCT
ftr-370	84	1	reg-120844	reg-120844	NOUN
ftr-370	84	2	-	-	PUNCT
ftr-370	84	3	07	07	NUM
ftr-370	84	4	,	,	PUNCT
ftr-370	84	5	rules	rule	NOUN
ftr-370	84	6	for	for	ADP
ftr-370	84	7	home	home	NOUN
ftr-370	84	8	construction	construction	NOUN
ftr-370	84	9	contracts	contract	NOUN
ftr-370	84	10	,	,	PUNCT
ftr-370	84	11	2009	2009	NUM
ftr-370	84	12	]	]	PUNCT
ftr-370	85	1	recent	recent	ADJ
ftr-370	85	2	developments	development	NOUN
ftr-370	85	3	in	in	ADP
ftr-370	85	4	federal	federal	ADJ
ftr-370	85	5	income	income	NOUN
ftr-370	85	6	taxation	taxation	NOUN
ftr-370	85	7	281	281	NUM
ftr-370	85	8	73	73	NUM
ftr-370	85	9	f.r	f.r	NOUN
ftr-370	85	10	.	.	PROPN
ftr-370	85	11	45180	45180	NUM
ftr-370	85	12	(	(	PUNCT
ftr-370	85	13	8/4/08	8/4/08	NUM
ftr-370	85	14	)	)	PUNCT
ftr-370	85	15	.	.	PUNCT
ftr-370	86	1	currently	currently	ADV
ftr-370	86	2	,	,	PUNCT
ftr-370	86	3	a	a	DET
ftr-370	86	4	taxpayer	taxpayer	NOUN
ftr-370	86	5	that	that	PRON
ftr-370	86	6	uses	use	VERB
ftr-370	86	7	the	the	DET
ftr-370	86	8	percentage	percentage	NOUN
ftr-370	86	9	-	-	PUNCT
ftr-370	86	10	ofcompletion	ofcompletion	NOUN
ftr-370	86	11	method	method	NOUN
ftr-370	86	12	or	or	CCONJ
ftr-370	86	13	the	the	DET
ftr-370	86	14	exempt	exempt	ADJ
ftr-370	86	15	-	-	PUNCT
ftr-370	86	16	contract	contract	NOUN
ftr-370	86	17	percentage	percentage	NOUN
ftr-370	86	18	of	of	ADP
ftr-370	86	19	completion	completion	NOUN
ftr-370	86	20	method	method	NOUN
ftr-370	86	21	,	,	PUNCT
ftr-370	86	22	that	that	PRON
ftr-370	86	23	elects	elect	VERB
ftr-370	86	24	the	the	DET
ftr-370	86	25	10	10	NUM
ftr-370	86	26	-	-	PUNCT
ftr-370	86	27	percent	percent	NOUN
ftr-370	86	28	method	method	NOUN
ftr-370	86	29	or	or	CCONJ
ftr-370	86	30	special	special	ADJ
ftr-370	86	31	alternative	alternative	ADJ
ftr-370	86	32	minimum	minimum	ADJ
ftr-370	86	33	taxable	taxable	ADJ
ftr-370	86	34	income	income	NOUN
ftr-370	86	35	method	method	NOUN
ftr-370	86	36	,	,	PUNCT
ftr-370	86	37	or	or	CCONJ
ftr-370	86	38	that	that	PRON
ftr-370	86	39	adopts	adopt	VERB
ftr-370	86	40	or	or	CCONJ
ftr-370	86	41	elects	elect	VERB
ftr-370	86	42	a	a	DET
ftr-370	86	43	cost	cost	NOUN
ftr-370	86	44	allocation	allocation	NOUN
ftr-370	86	45	method	method	NOUN
ftr-370	86	46	of	of	ADP
ftr-370	86	47	accounting	accounting	NOUN
ftr-370	86	48	(	(	PUNCT
ftr-370	86	49	or	or	CCONJ
ftr-370	86	50	changes	change	NOUN
ftr-370	86	51	to	to	ADP
ftr-370	86	52	another	another	DET
ftr-370	86	53	method	method	NOUN
ftr-370	86	54	of	of	ADP
ftr-370	86	55	accounting	account	VERB
ftr-370	86	56	with	with	ADP
ftr-370	86	57	the	the	DET
ftr-370	86	58	irs	irs	PROPN
ftr-370	86	59	’s	’s	PART
ftr-370	86	60	consent	consent	NOUN
ftr-370	86	61	)	)	PUNCT
ftr-370	86	62	must	must	AUX
ftr-370	86	63	apply	apply	VERB
ftr-370	86	64	the	the	DET
ftr-370	86	65	method(s	method(s	NOUN
ftr-370	86	66	)	)	PUNCT
ftr-370	86	67	consistently	consistently	ADV
ftr-370	86	68	for	for	ADP
ftr-370	86	69	all	all	DET
ftr-370	86	70	similarly	similarly	ADV
ftr-370	86	71	classified	classify	VERB
ftr-370	86	72	contracts	contract	NOUN
ftr-370	86	73	until	until	SCONJ
ftr-370	86	74	the	the	DET
ftr-370	86	75	taxpayer	taxpayer	NOUN
ftr-370	86	76	obtains	obtain	VERB
ftr-370	86	77	consent	consent	NOUN
ftr-370	86	78	under	under	ADP
ftr-370	86	79	§	§	PROPN
ftr-370	86	80	446	446	NUM
ftr-370	86	81	to	to	PART
ftr-370	86	82	change	change	VERB
ftr-370	86	83	to	to	ADP
ftr-370	86	84	another	another	DET
ftr-370	86	85	method	method	NOUN
ftr-370	86	86	of	of	ADP
ftr-370	86	87	accounting	accounting	NOUN
ftr-370	86	88	.	.	PUNCT
ftr-370	87	1	prop	prop	NOUN
ftr-370	87	2	.	.	PUNCT
ftr-370	88	1	reg	reg	PROPN
ftr-370	88	2	.	.	PUNCT
ftr-370	89	1	§	§	PROPN
ftr-370	89	2	1.460	1.460	NUM
ftr-370	89	3	-	-	PUNCT
ftr-370	89	4	4(g	4(g	NUM
ftr-370	89	5	)	)	PUNCT
ftr-370	89	6	would	would	AUX
ftr-370	89	7	provide	provide	VERB
ftr-370	89	8	that	that	DET
ftr-370	89	9	taxpayer	taxpayer	NOUN
ftr-370	89	10	-	-	PUNCT
ftr-370	89	11	initiated	initiate	VERB
ftr-370	89	12	change	change	NOUN
ftr-370	89	13	in	in	ADP
ftr-370	89	14	method	method	NOUN
ftr-370	89	15	of	of	ADP
ftr-370	89	16	accounting	accounting	NOUN
ftr-370	89	17	will	will	AUX
ftr-370	89	18	be	be	AUX
ftr-370	89	19	permitted	permit	VERB
ftr-370	89	20	only	only	ADV
ftr-370	89	21	on	on	ADP
ftr-370	89	22	a	a	DET
ftr-370	89	23	cut	cut	VERB
ftr-370	89	24	-	-	PUNCT
ftr-370	89	25	off	off	ADP
ftr-370	89	26	basis	basis	NOUN
ftr-370	89	27	,	,	PUNCT
ftr-370	89	28	i.e.	i.e.	X
ftr-370	89	29	,	,	PUNCT
ftr-370	89	30	for	for	ADP
ftr-370	89	31	contracts	contract	NOUN
ftr-370	89	32	entered	enter	VERB
ftr-370	89	33	into	into	ADP
ftr-370	89	34	on	on	ADP
ftr-370	89	35	or	or	CCONJ
ftr-370	89	36	after	after	ADP
ftr-370	89	37	the	the	DET
ftr-370	89	38	year	year	NOUN
ftr-370	89	39	of	of	ADP
ftr-370	89	40	change	change	NOUN
ftr-370	89	41	,	,	PUNCT
ftr-370	89	42	only	only	ADV
ftr-370	89	43	for	for	ADP
ftr-370	89	44	changes	change	NOUN
ftr-370	89	45	from	from	ADP
ftr-370	89	46	a	a	DET
ftr-370	89	47	permissible	permissible	ADJ
ftr-370	89	48	percentage	percentage	NOUN
ftr-370	89	49	of	of	ADP
ftr-370	89	50	completion	completion	NOUN
ftr-370	89	51	to	to	ADP
ftr-370	89	52	another	another	DET
ftr-370	89	53	permissible	permissible	ADJ
ftr-370	89	54	percentage	percentage	NOUN
ftr-370	89	55	of	of	ADP
ftr-370	89	56	completion	completion	NOUN
ftr-370	89	57	method	method	NOUN
ftr-370	89	58	for	for	ADP
ftr-370	89	59	long	long	ADJ
ftr-370	89	60	-	-	PUNCT
ftr-370	89	61	term	term	NOUN
ftr-370	89	62	contracts	contract	NOUN
ftr-370	89	63	for	for	ADP
ftr-370	89	64	which	which	PRON
ftr-370	89	65	percentage	percentage	NOUN
ftr-370	89	66	of	of	ADP
ftr-370	89	67	completion	completion	NOUN
ftr-370	89	68	is	be	AUX
ftr-370	89	69	required	require	VERB
ftr-370	89	70	and	and	CCONJ
ftr-370	89	71	for	for	ADP
ftr-370	89	72	changes	change	NOUN
ftr-370	89	73	from	from	ADP
ftr-370	89	74	a	a	DET
ftr-370	89	75	cost	cost	NOUN
ftr-370	89	76	allocation	allocation	NOUN
ftr-370	89	77	method	method	NOUN
ftr-370	89	78	of	of	ADP
ftr-370	89	79	accounting	accounting	NOUN
ftr-370	89	80	that	that	PRON
ftr-370	89	81	complies	comply	VERB
ftr-370	89	82	with	with	ADP
ftr-370	89	83	the	the	DET
ftr-370	89	84	cost	cost	NOUN
ftr-370	89	85	allocation	allocation	NOUN
ftr-370	89	86	rules	rule	NOUN
ftr-370	89	87	of	of	ADP
ftr-370	89	88	reg	reg	NOUN
ftr-370	89	89	.	.	PUNCT
ftr-370	90	1	§	§	PROPN
ftr-370	90	2	1.460	1.460	NUM
ftr-370	90	3	-	-	SYM
ftr-370	90	4	5	5	NUM
ftr-370	90	5	to	to	ADP
ftr-370	90	6	another	another	DET
ftr-370	90	7	cost	cost	NOUN
ftr-370	90	8	allocation	allocation	NOUN
ftr-370	90	9	method	method	NOUN
ftr-370	90	10	of	of	ADP
ftr-370	90	11	accounting	accounting	NOUN
ftr-370	90	12	that	that	PRON
ftr-370	90	13	complies	comply	VERB
ftr-370	90	14	with	with	ADP
ftr-370	90	15	those	those	DET
ftr-370	90	16	rules	rule	NOUN
ftr-370	90	17	.	.	PUNCT
ftr-370	91	1	all	all	DET
ftr-370	91	2	other	other	ADJ
ftr-370	91	3	taxpayer	taxpayer	NOUN
ftr-370	91	4	-	-	PUNCT
ftr-370	91	5	initiated	initiate	VERB
ftr-370	91	6	changes	change	NOUN
ftr-370	91	7	in	in	ADP
ftr-370	91	8	method	method	NOUN
ftr-370	91	9	of	of	ADP
ftr-370	91	10	accounting	account	VERB
ftr-370	91	11	under	under	ADP
ftr-370	91	12	§	§	PROPN
ftr-370	91	13	460	460	NUM
ftr-370	91	14	would	would	AUX
ftr-370	91	15	be	be	AUX
ftr-370	91	16	made	make	VERB
ftr-370	91	17	with	with	ADP
ftr-370	91	18	a	a	DET
ftr-370	91	19	§	§	PROPN
ftr-370	91	20	481(a	481(a	PROPN
ftr-370	91	21	)	)	PUNCT
ftr-370	91	22	adjustment	adjustment	NOUN
ftr-370	91	23	.	.	PUNCT
ftr-370	92	1	prop	prop	NOUN
ftr-370	92	2	.	.	PUNCT
ftr-370	93	1	reg	reg	PROPN
ftr-370	93	2	.	.	PUNCT
ftr-370	94	1	§	§	PROPN
ftr-370	94	2	§	§	PROPN
ftr-370	94	3	1.460	1.460	NUM
ftr-370	94	4	-	-	PUNCT
ftr-370	94	5	6(c)(3)(vii	6(c)(3)(vii	NUM
ftr-370	94	6	)	)	PUNCT
ftr-370	94	7	and	and	CCONJ
ftr-370	94	8	1.460	1.460	NUM
ftr-370	94	9	-	-	SYM
ftr-370	94	10	6(d)(2)(iv	6(d)(2)(iv	NUM
ftr-370	94	11	)	)	PUNCT
ftr-370	94	12	would	would	AUX
ftr-370	94	13	provide	provide	VERB
ftr-370	94	14	that	that	PRON
ftr-370	94	15	in	in	ADP
ftr-370	94	16	determining	determine	VERB
ftr-370	94	17	the	the	DET
ftr-370	94	18	hypothetical	hypothetical	ADJ
ftr-370	94	19	underpayment	underpayment	NOUN
ftr-370	94	20	or	or	CCONJ
ftr-370	94	21	overpayment	overpayment	NOUN
ftr-370	94	22	of	of	ADP
ftr-370	94	23	tax	tax	NOUN
ftr-370	94	24	for	for	ADP
ftr-370	94	25	any	any	DET
ftr-370	94	26	year	year	NOUN
ftr-370	94	27	as	as	ADP
ftr-370	94	28	part	part	NOUN
ftr-370	94	29	of	of	ADP
ftr-370	94	30	the	the	DET
ftr-370	94	31	look	look	VERB
ftr-370	94	32	-	-	PUNCT
ftr-370	94	33	back	back	NOUN
ftr-370	94	34	computation	computation	NOUN
ftr-370	94	35	,	,	PUNCT
ftr-370	94	36	§	§	PROPN
ftr-370	94	37	481(a	481(a	PROPN
ftr-370	94	38	)	)	PUNCT
ftr-370	94	39	adjustments	adjustment	NOUN
ftr-370	94	40	would	would	AUX
ftr-370	94	41	be	be	AUX
ftr-370	94	42	taken	take	VERB
ftr-370	94	43	into	into	ADP
ftr-370	94	44	account	account	NOUN
ftr-370	94	45	in	in	ADP
ftr-370	94	46	the	the	DET
ftr-370	94	47	tax	tax	NOUN
ftr-370	94	48	year	year	NOUN
ftr-370	94	49	or	or	CCONJ
ftr-370	94	50	years	year	NOUN
ftr-370	94	51	they	they	PRON
ftr-370	94	52	are	be	AUX
ftr-370	94	53	reported	report	VERB
ftr-370	94	54	.	.	PUNCT
ftr-370	95	1	the	the	DET
ftr-370	95	2	taxpayer	taxpayer	NOUN
ftr-370	95	3	would	would	AUX
ftr-370	95	4	use	use	VERB
ftr-370	95	5	amounts	amount	NOUN
ftr-370	95	6	reported	report	VERB
ftr-370	95	7	under	under	ADP
ftr-370	95	8	its	its	PRON
ftr-370	95	9	old	old	ADJ
ftr-370	95	10	method	method	NOUN
ftr-370	95	11	for	for	ADP
ftr-370	95	12	the	the	DET
ftr-370	95	13	years	year	NOUN
ftr-370	95	14	the	the	DET
ftr-370	95	15	old	old	ADJ
ftr-370	95	16	method	method	NOUN
ftr-370	95	17	was	be	AUX
ftr-370	95	18	used	use	VERB
ftr-370	95	19	and	and	CCONJ
ftr-370	95	20	would	would	AUX
ftr-370	95	21	use	use	VERB
ftr-370	95	22	amounts	amount	NOUN
ftr-370	95	23	reported	report	VERB
ftr-370	95	24	under	under	ADP
ftr-370	95	25	its	its	PRON
ftr-370	95	26	new	new	ADJ
ftr-370	95	27	method	method	NOUN
ftr-370	95	28	for	for	ADP
ftr-370	95	29	the	the	DET
ftr-370	95	30	years	year	NOUN
ftr-370	95	31	the	the	DET
ftr-370	95	32	new	new	ADJ
ftr-370	95	33	method	method	NOUN
ftr-370	95	34	was	be	AUX
ftr-370	95	35	used	use	VERB
ftr-370	95	36	,	,	PUNCT
ftr-370	95	37	netted	net	VERB
ftr-370	95	38	against	against	ADP
ftr-370	95	39	the	the	DET
ftr-370	95	40	amount	amount	NOUN
ftr-370	95	41	of	of	ADP
ftr-370	95	42	any	any	DET
ftr-370	95	43	§	§	PROPN
ftr-370	95	44	481(a	481(a	PROPN
ftr-370	95	45	)	)	PUNCT
ftr-370	95	46	adjustments	adjustment	NOUN
ftr-370	95	47	under	under	ADP
ftr-370	95	48	prop	prop	NOUN
ftr-370	95	49	.	.	PUNCT
ftr-370	96	1	reg	reg	NOUN
ftr-370	96	2	.	.	PUNCT
ftr-370	97	1	§	§	PROPN
ftr-370	97	2	1.460	1.460	NUM
ftr-370	97	3	-	-	PUNCT
ftr-370	97	4	6(c)(3)(vii	6(c)(3)(vii	NUM
ftr-370	97	5	)	)	PUNCT
ftr-370	97	6	and	and	CCONJ
ftr-370	97	7	prop	prop	NOUN
ftr-370	97	8	.	.	PUNCT
ftr-370	98	1	reg.§	reg.§	VERB
ftr-370	98	2	1.460	1.460	NUM
ftr-370	98	3	-	-	SYM
ftr-370	98	4	6(d)(2)(iv	6(d)(2)(iv	NUM
ftr-370	98	5	)	)	PUNCT
ftr-370	98	6	.	.	PUNCT
ftr-370	99	1	as	as	ADP
ftr-370	99	2	a	a	DET
ftr-370	99	3	result	result	NOUN
ftr-370	99	4	,	,	PUNCT
ftr-370	99	5	a	a	DET
ftr-370	99	6	lookback	lookback	NOUN
ftr-370	99	7	computation	computation	NOUN
ftr-370	99	8	would	would	AUX
ftr-370	99	9	not	not	PART
ftr-370	99	10	be	be	AUX
ftr-370	99	11	required	require	VERB
ftr-370	99	12	upon	upon	SCONJ
ftr-370	99	13	contract	contract	NOUN
ftr-370	99	14	completion	completion	NOUN
ftr-370	99	15	simply	simply	ADV
ftr-370	99	16	because	because	SCONJ
ftr-370	99	17	the	the	DET
ftr-370	99	18	taxpayer	taxpayer	NOUN
ftr-370	99	19	changed	change	VERB
ftr-370	99	20	its	its	PRON
ftr-370	99	21	method	method	NOUN
ftr-370	99	22	of	of	ADP
ftr-370	99	23	accounting	accounting	NOUN
ftr-370	99	24	.	.	PUNCT
ftr-370	100	1	but	but	CCONJ
ftr-370	100	2	,	,	PUNCT
ftr-370	100	3	a	a	DET
ftr-370	100	4	look	look	VERB
ftr-370	100	5	-	-	PUNCT
ftr-370	100	6	back	back	NOUN
ftr-370	100	7	computation	computation	NOUN
ftr-370	100	8	would	would	AUX
ftr-370	100	9	be	be	AUX
ftr-370	100	10	required	require	VERB
ftr-370	100	11	upon	upon	SCONJ
ftr-370	100	12	contract	contract	NOUN
ftr-370	100	13	completion	completion	NOUN
ftr-370	100	14	if	if	SCONJ
ftr-370	100	15	actual	actual	ADJ
ftr-370	100	16	costs	cost	NOUN
ftr-370	100	17	or	or	CCONJ
ftr-370	100	18	the	the	DET
ftr-370	100	19	contract	contract	NOUN
ftr-370	100	20	price	price	NOUN
ftr-370	100	21	differ	differ	VERB
ftr-370	100	22	from	from	ADP
ftr-370	100	23	the	the	DET
ftr-370	100	24	estimated	estimate	VERB
ftr-370	100	25	amounts	amount	NOUN
ftr-370	100	26	notwithstanding	notwithstanding	ADP
ftr-370	100	27	the	the	DET
ftr-370	100	28	fact	fact	NOUN
ftr-370	100	29	that	that	SCONJ
ftr-370	100	30	a	a	DET
ftr-370	100	31	change	change	NOUN
ftr-370	100	32	in	in	ADP
ftr-370	100	33	method	method	NOUN
ftr-370	100	34	of	of	ADP
ftr-370	100	35	accounting	accounting	NOUN
ftr-370	100	36	occurred	occur	VERB
ftr-370	100	37	.	.	PUNCT
ftr-370	101	1	prop	prop	NOUN
ftr-370	101	2	.	.	PUNCT
ftr-370	102	1	reg	reg	PROPN
ftr-370	102	2	.	.	PUNCT
ftr-370	103	1	§	§	PROPN
ftr-370	103	2	1.460	1.460	NUM
ftr-370	103	3	-	-	PUNCT
ftr-370	103	4	3(b)(2	3(b)(2	NUM
ftr-370	103	5	)	)	PUNCT
ftr-370	103	6	would	would	AUX
ftr-370	103	7	expand	expand	VERB
ftr-370	103	8	what	what	PRON
ftr-370	103	9	is	be	AUX
ftr-370	103	10	considered	consider	VERB
ftr-370	103	11	a	a	DET
ftr-370	103	12	townhouse	townhouse	NOUN
ftr-370	103	13	or	or	CCONJ
ftr-370	103	14	rowhouse	rowhouse	NOUN
ftr-370	103	15	,	,	PUNCT
ftr-370	103	16	for	for	SCONJ
ftr-370	103	17	purposes	purpose	NOUN
ftr-370	103	18	of	of	ADP
ftr-370	103	19	the	the	DET
ftr-370	103	20	home	home	NOUN
ftr-370	103	21	construction	construction	NOUN
ftr-370	103	22	contract	contract	NOUN
ftr-370	103	23	exemption	exemption	NOUN
ftr-370	103	24	in	in	ADP
ftr-370	103	25	§	§	PROPN
ftr-370	103	26	460(e	460(e	PROPN
ftr-370	103	27	)	)	PUNCT
ftr-370	103	28	to	to	PART
ftr-370	103	29	include	include	VERB
ftr-370	103	30	an	an	DET
ftr-370	103	31	individual	individual	ADJ
ftr-370	103	32	condominium	condominium	NOUN
ftr-370	103	33	unit	unit	NOUN
ftr-370	103	34	,	,	PUNCT
ftr-370	103	35	and	and	CCONJ
ftr-370	103	36	expand	expand	VERB
ftr-370	103	37	the	the	DET
ftr-370	103	38	types	type	NOUN
ftr-370	103	39	of	of	ADP
ftr-370	103	40	contracts	contract	NOUN
ftr-370	103	41	eligible	eligible	ADJ
ftr-370	103	42	for	for	ADP
ftr-370	103	43	the	the	DET
ftr-370	103	44	home	home	NOUN
ftr-370	103	45	construction	construction	NOUN
ftr-370	103	46	contract	contract	NOUN
ftr-370	103	47	exemption	exemption	NOUN
ftr-370	103	48	by	by	ADP
ftr-370	103	49	providing	provide	VERB
ftr-370	103	50	that	that	SCONJ
ftr-370	103	51	a	a	DET
ftr-370	103	52	contract	contract	NOUN
ftr-370	103	53	for	for	ADP
ftr-370	103	54	the	the	DET
ftr-370	103	55	construction	construction	NOUN
ftr-370	103	56	of	of	ADP
ftr-370	103	57	common	common	ADJ
ftr-370	103	58	improvements	improvement	NOUN
ftr-370	103	59	is	be	AUX
ftr-370	103	60	considered	consider	VERB
ftr-370	103	61	a	a	DET
ftr-370	103	62	contract	contract	NOUN
ftr-370	103	63	for	for	ADP
ftr-370	103	64	the	the	DET
ftr-370	103	65	construction	construction	NOUN
ftr-370	103	66	of	of	ADP
ftr-370	103	67	improvements	improvement	NOUN
ftr-370	103	68	to	to	ADP
ftr-370	103	69	real	real	ADJ
ftr-370	103	70	property	property	NOUN
ftr-370	103	71	directly	directly	ADV
ftr-370	103	72	related	relate	VERB
ftr-370	103	73	to	to	ADP
ftr-370	103	74	the	the	DET
ftr-370	103	75	dwelling	dwelling	ADJ
ftr-370	103	76	unit(s	unit(s	PROPN
ftr-370	103	77	)	)	PUNCT
ftr-370	103	78	and	and	CCONJ
ftr-370	103	79	located	locate	VERB
ftr-370	103	80	on	on	ADP
ftr-370	103	81	the	the	DET
ftr-370	103	82	site	site	NOUN
ftr-370	103	83	of	of	ADP
ftr-370	103	84	such	such	ADJ
ftr-370	103	85	dwelling	dwelling	ADJ
ftr-370	103	86	unit(s	unit(s	PROPN
ftr-370	103	87	)	)	PUNCT
ftr-370	103	88	,	,	PUNCT
ftr-370	103	89	even	even	ADV
ftr-370	103	90	if	if	SCONJ
ftr-370	103	91	the	the	DET
ftr-370	103	92	contract	contract	NOUN
ftr-370	103	93	is	be	AUX
ftr-370	103	94	not	not	PART
ftr-370	103	95	for	for	ADP
ftr-370	103	96	the	the	DET
ftr-370	103	97	construction	construction	NOUN
ftr-370	103	98	of	of	ADP
ftr-370	103	99	any	any	DET
ftr-370	103	100	dwelling	dwelling	ADJ
ftr-370	103	101	unit	unit	NOUN
ftr-370	103	102	.	.	PUNCT
ftr-370	104	1	the	the	DET
ftr-370	104	2	amendments	amendment	NOUN
ftr-370	104	3	to	to	ADP
ftr-370	104	4	the	the	DET
ftr-370	104	5	regulations	regulation	NOUN
ftr-370	104	6	will	will	AUX
ftr-370	104	7	be	be	AUX
ftr-370	104	8	effective	effective	ADJ
ftr-370	104	9	when	when	SCONJ
ftr-370	104	10	finalized	finalize	VERB
ftr-370	104	11	.	.	PUNCT
ftr-370	105	1	5	5	X
ftr-370	105	2	.	.	X
ftr-370	105	3	you	you	PRON
ftr-370	105	4	’ve	’ve	AUX
ftr-370	105	5	got	get	VERB
ftr-370	105	6	to	to	PART
ftr-370	105	7	be	be	AUX
ftr-370	105	8	really	really	ADV
ftr-370	105	9	,	,	PUNCT
ftr-370	105	10	really	really	ADV
ftr-370	105	11	busy	busy	ADJ
ftr-370	105	12	trading	trade	VERB
ftr-370	105	13	to	to	PART
ftr-370	105	14	be	be	AUX
ftr-370	105	15	in	in	ADP
ftr-370	105	16	the	the	DET
ftr-370	105	17	trade	trade	NOUN
ftr-370	105	18	or	or	CCONJ
ftr-370	105	19	business	business	NOUN
ftr-370	105	20	of	of	ADP
ftr-370	105	21	being	be	AUX
ftr-370	105	22	a	a	DET
ftr-370	105	23	stock	stock	NOUN
ftr-370	105	24	trader	trader	NOUN
ftr-370	105	25	.	.	PUNCT
ftr-370	106	1	holsinger	holsinger	PROPN
ftr-370	106	2	v.	v.	PROPN
ftr-370	106	3	commissioner	commissioner	PROPN
ftr-370	106	4	,	,	PUNCT
ftr-370	106	5	t.c	t.c	PROPN
ftr-370	106	6	.	.	PROPN
ftr-370	106	7	memo	memo	NOUN
ftr-370	106	8	.	.	PUNCT
ftr-370	107	1	2008	2008	NUM
ftr-370	107	2	-	-	SYM
ftr-370	107	3	191	191	NUM
ftr-370	107	4	(	(	PUNCT
ftr-370	107	5	8/11/08	8/11/08	NUM
ftr-370	107	6	)	)	PUNCT
ftr-370	107	7	.	.	PUNCT
ftr-370	108	1	the	the	DET
ftr-370	108	2	taxpayer	taxpayer	NOUN
ftr-370	108	3	was	be	AUX
ftr-370	108	4	not	not	PART
ftr-370	108	5	eligible	eligible	ADJ
ftr-370	108	6	for	for	ADP
ftr-370	108	7	mark	mark	NOUN
ftr-370	108	8	-	-	PUNCT
ftr-370	108	9	tomarket	tomarket	NOUN
ftr-370	108	10	treatment	treatment	NOUN
ftr-370	108	11	of	of	ADP
ftr-370	108	12	securities	security	NOUN
ftr-370	108	13	under	under	ADP
ftr-370	108	14	§	§	PROPN
ftr-370	108	15	475(f	475(f	PROPN
ftr-370	108	16	)	)	PUNCT
ftr-370	108	17	because	because	SCONJ
ftr-370	108	18	he	he	PRON
ftr-370	108	19	was	be	AUX
ftr-370	108	20	not	not	PART
ftr-370	108	21	a	a	DET
ftr-370	108	22	“	"	PUNCT
ftr-370	108	23	trader	trader	NOUN
ftr-370	108	24	”	"	PUNCT
ftr-370	108	25	in	in	ADP
ftr-370	108	26	282	282	NUM
ftr-370	108	27	florida	florida	PROPN
ftr-370	108	28	tax	tax	NOUN
ftr-370	108	29	review	review	NOUN
ftr-370	109	1	[	[	X
ftr-370	109	2	vol	vol	NOUN
ftr-370	109	3	.	.	PUNCT
ftr-370	109	4	9	9	NUM
ftr-370	109	5	:	:	SYM
ftr-370	109	6	si	si	PROPN
ftr-370	109	7	securities	security	NOUN
ftr-370	109	8	.	.	PUNCT
ftr-370	110	1	whether	whether	SCONJ
ftr-370	110	2	a	a	DET
ftr-370	110	3	person	person	NOUN
ftr-370	110	4	is	be	AUX
ftr-370	110	5	a	a	DET
ftr-370	110	6	“	"	PUNCT
ftr-370	110	7	trader	trader	NOUN
ftr-370	110	8	”	"	PUNCT
ftr-370	110	9	rather	rather	ADV
ftr-370	110	10	than	than	ADP
ftr-370	110	11	an	an	DET
ftr-370	110	12	investor	investor	NOUN
ftr-370	110	13	depends	depend	VERB
ftr-370	110	14	on	on	ADP
ftr-370	110	15	a	a	DET
ftr-370	110	16	number	number	NOUN
ftr-370	110	17	of	of	ADP
ftr-370	110	18	nonexclusive	nonexclusive	ADJ
ftr-370	110	19	factors	factor	NOUN
ftr-370	110	20	:	:	PUNCT
ftr-370	110	21	(	(	PUNCT
ftr-370	110	22	1	1	X
ftr-370	110	23	)	)	PUNCT
ftr-370	110	24	the	the	DET
ftr-370	110	25	taxpayer	taxpayer	NOUN
ftr-370	110	26	’s	’s	PART
ftr-370	110	27	intent	intent	NOUN
ftr-370	110	28	,	,	PUNCT
ftr-370	110	29	(	(	PUNCT
ftr-370	110	30	2	2	X
ftr-370	110	31	)	)	PUNCT
ftr-370	110	32	the	the	DET
ftr-370	110	33	nature	nature	NOUN
ftr-370	110	34	of	of	ADP
ftr-370	110	35	the	the	DET
ftr-370	110	36	income	income	NOUN
ftr-370	110	37	to	to	PART
ftr-370	110	38	be	be	AUX
ftr-370	110	39	derived	derive	VERB
ftr-370	110	40	from	from	ADP
ftr-370	110	41	the	the	DET
ftr-370	110	42	activity	activity	NOUN
ftr-370	110	43	,	,	PUNCT
ftr-370	110	44	and	and	CCONJ
ftr-370	110	45	(	(	PUNCT
ftr-370	110	46	3	3	X
ftr-370	110	47	)	)	PUNCT
ftr-370	110	48	the	the	DET
ftr-370	110	49	frequency	frequency	NOUN
ftr-370	110	50	,	,	PUNCT
ftr-370	110	51	extent	extent	NOUN
ftr-370	110	52	,	,	PUNCT
ftr-370	110	53	and	and	CCONJ
ftr-370	110	54	regularity	regularity	NOUN
ftr-370	110	55	of	of	ADP
ftr-370	110	56	the	the	DET
ftr-370	110	57	taxpayer	taxpayer	NOUN
ftr-370	110	58	’s	’s	PART
ftr-370	110	59	securities	security	NOUN
ftr-370	110	60	transactions	transaction	NOUN
ftr-370	110	61	.	.	PUNCT
ftr-370	111	1	“	"	PUNCT
ftr-370	111	2	for	for	SCONJ
ftr-370	111	3	a	a	DET
ftr-370	111	4	taxpayer	taxpayer	NOUN
ftr-370	111	5	to	to	PART
ftr-370	111	6	be	be	AUX
ftr-370	111	7	a	a	DET
ftr-370	111	8	trader	trader	NOUN
ftr-370	111	9	the	the	DET
ftr-370	111	10	trading	trading	NOUN
ftr-370	111	11	activity	activity	NOUN
ftr-370	111	12	must	must	AUX
ftr-370	111	13	be	be	AUX
ftr-370	111	14	substantial	substantial	ADJ
ftr-370	111	15	,	,	PUNCT
ftr-370	111	16	which	which	PRON
ftr-370	111	17	means	mean	VERB
ftr-370	111	18	frequent	frequent	ADJ
ftr-370	111	19	,	,	PUNCT
ftr-370	111	20	regular	regular	ADJ
ftr-370	111	21	,	,	PUNCT
ftr-370	111	22	and	and	CCONJ
ftr-370	111	23	continuous	continuous	ADJ
ftr-370	111	24	enough	enough	ADV
ftr-370	111	25	to	to	PART
ftr-370	111	26	constitute	constitute	VERB
ftr-370	111	27	a	a	DET
ftr-370	111	28	trade	trade	NOUN
ftr-370	111	29	or	or	CCONJ
ftr-370	111	30	business	business	NOUN
ftr-370	111	31	.	.	PUNCT
ftr-370	111	32	”	"	PUNCT
ftr-370	112	1	activities	activity	NOUN
ftr-370	112	2	constitute	constitute	VERB
ftr-370	112	3	a	a	DET
ftr-370	112	4	trade	trade	NOUN
ftr-370	112	5	or	or	CCONJ
ftr-370	112	6	business	business	NOUN
ftr-370	112	7	where	where	SCONJ
ftr-370	112	8	(	(	PUNCT
ftr-370	112	9	1	1	NUM
ftr-370	112	10	)	)	PUNCT
ftr-370	112	11	“	"	PUNCT
ftr-370	113	1	[	[	X
ftr-370	113	2	t]he	t]he	X
ftr-370	113	3	taxpayer	taxpayer	NOUN
ftr-370	113	4	’s	’s	PART
ftr-370	113	5	trading	trading	NOUN
ftr-370	113	6	is	be	AUX
ftr-370	113	7	substantial	substantial	ADJ
ftr-370	113	8	,	,	PUNCT
ftr-370	113	9	and	and	CCONJ
ftr-370	113	10	(	(	PUNCT
ftr-370	113	11	2	2	X
ftr-370	113	12	)	)	PUNCT
ftr-370	113	13	the	the	DET
ftr-370	113	14	taxpayer	taxpayer	NOUN
ftr-370	113	15	seeks	seek	VERB
ftr-370	113	16	to	to	PART
ftr-370	113	17	catch	catch	VERB
ftr-370	113	18	the	the	DET
ftr-370	113	19	swings	swing	NOUN
ftr-370	113	20	in	in	ADP
ftr-370	113	21	the	the	DET
ftr-370	113	22	daily	daily	ADJ
ftr-370	113	23	market	market	NOUN
ftr-370	113	24	movements	movement	NOUN
ftr-370	113	25	and	and	CCONJ
ftr-370	113	26	to	to	PART
ftr-370	113	27	profit	profit	VERB
ftr-370	113	28	from	from	ADP
ftr-370	113	29	these	these	DET
ftr-370	113	30	short	short	ADJ
ftr-370	113	31	-	-	PUNCT
ftr-370	113	32	term	term	NOUN
ftr-370	113	33	changes	change	NOUN
ftr-370	113	34	rather	rather	ADV
ftr-370	113	35	than	than	ADP
ftr-370	113	36	to	to	PART
ftr-370	113	37	profit	profit	VERB
ftr-370	113	38	from	from	ADP
ftr-370	113	39	the	the	DET
ftr-370	113	40	long	long	ADJ
ftr-370	113	41	-	-	PUNCT
ftr-370	113	42	term	term	NOUN
ftr-370	113	43	holding	holding	NOUN
ftr-370	113	44	of	of	ADP
ftr-370	113	45	investments	investment	NOUN
ftr-370	113	46	.	.	PUNCT
ftr-370	113	47	”	"	PUNCT
ftr-370	114	1	[	[	X
ftr-370	114	2	emphasis	emphasis	NOUN
ftr-370	114	3	added	add	VERB
ftr-370	114	4	]	]	PUNCT
ftr-370	114	5	in	in	ADP
ftr-370	114	6	the	the	DET
ftr-370	114	7	relevant	relevant	ADJ
ftr-370	114	8	years	year	NOUN
ftr-370	114	9	,	,	PUNCT
ftr-370	114	10	2001	2001	NUM
ftr-370	114	11	and	and	CCONJ
ftr-370	114	12	2002	2002	NUM
ftr-370	114	13	,	,	PUNCT
ftr-370	114	14	the	the	DET
ftr-370	114	15	taxpayer	taxpayer	NOUN
ftr-370	114	16	executed	execute	VERB
ftr-370	114	17	approximately	approximately	ADV
ftr-370	114	18	289	289	NUM
ftr-370	114	19	trades	trade	NOUN
ftr-370	114	20	in	in	ADP
ftr-370	114	21	2001	2001	NUM
ftr-370	114	22	on	on	ADP
ftr-370	114	23	63	63	NUM
ftr-370	114	24	days	day	NOUN
ftr-370	114	25	and	and	CCONJ
ftr-370	114	26	372	372	NUM
ftr-370	114	27	trades	trade	NOUN
ftr-370	114	28	on	on	ADP
ftr-370	114	29	110	110	NUM
ftr-370	114	30	days	day	NOUN
ftr-370	114	31	,	,	PUNCT
ftr-370	114	32	respectively	respectively	ADV
ftr-370	114	33	.	.	PUNCT
ftr-370	115	1	judge	judge	PROPN
ftr-370	115	2	vasquez	vasquez	PROPN
ftr-370	115	3	found	find	VERB
ftr-370	115	4	it	it	PRON
ftr-370	115	5	“	"	PUNCT
ftr-370	115	6	doubtful	doubtful	ADJ
ftr-370	115	7	whether	whether	SCONJ
ftr-370	115	8	the	the	DET
ftr-370	115	9	trades	trade	NOUN
ftr-370	115	10	were	be	AUX
ftr-370	115	11	conducted	conduct	VERB
ftr-370	115	12	with	with	ADP
ftr-370	115	13	the	the	DET
ftr-370	115	14	frequency	frequency	NOUN
ftr-370	115	15	,	,	PUNCT
ftr-370	115	16	continuity	continuity	NOUN
ftr-370	115	17	,	,	PUNCT
ftr-370	115	18	and	and	CCONJ
ftr-370	115	19	regularity	regularity	NOUN
ftr-370	115	20	indicative	indicative	ADJ
ftr-370	115	21	of	of	ADP
ftr-370	115	22	a	a	DET
ftr-370	115	23	business	business	NOUN
ftr-370	115	24	.	.	PUNCT
ftr-370	115	25	”	"	PUNCT
ftr-370	116	1	judge	judge	PROPN
ftr-370	116	2	vasquez	vasquez	PROPN
ftr-370	116	3	found	find	VERB
ftr-370	116	4	further	far	ADV
ftr-370	116	5	that	that	SCONJ
ftr-370	116	6	the	the	DET
ftr-370	116	7	taxpayer	taxpayer	NOUN
ftr-370	116	8	did	do	AUX
ftr-370	116	9	not	not	PART
ftr-370	116	10	seek	seek	VERB
ftr-370	116	11	to	to	PART
ftr-370	116	12	catch	catch	VERB
ftr-370	116	13	the	the	DET
ftr-370	116	14	swings	swing	NOUN
ftr-370	116	15	in	in	ADP
ftr-370	116	16	the	the	DET
ftr-370	116	17	daily	daily	ADJ
ftr-370	116	18	market	market	NOUN
ftr-370	116	19	movements	movement	NOUN
ftr-370	116	20	.	.	PUNCT
ftr-370	117	1	he	he	PRON
ftr-370	117	2	rarely	rarely	ADV
ftr-370	117	3	bought	buy	VERB
ftr-370	117	4	and	and	CCONJ
ftr-370	117	5	sold	sell	VERB
ftr-370	117	6	on	on	ADP
ftr-370	117	7	the	the	DET
ftr-370	117	8	same	same	ADJ
ftr-370	117	9	day	day	NOUN
ftr-370	117	10	,	,	PUNCT
ftr-370	117	11	and	and	CCONJ
ftr-370	117	12	a	a	DET
ftr-370	117	13	significant	significant	ADJ
ftr-370	117	14	amount	amount	NOUN
ftr-370	117	15	of	of	ADP
ftr-370	117	16	his	his	PRON
ftr-370	117	17	holdings	holding	NOUN
ftr-370	117	18	was	be	AUX
ftr-370	117	19	held	hold	VERB
ftr-370	117	20	for	for	ADP
ftr-370	117	21	more	more	ADJ
ftr-370	117	22	than	than	ADP
ftr-370	117	23	31	31	NUM
ftr-370	117	24	days	day	NOUN
ftr-370	117	25	.	.	PUNCT
ftr-370	118	1	accordingly	accordingly	ADV
ftr-370	118	2	,	,	PUNCT
ftr-370	118	3	he	he	PRON
ftr-370	118	4	was	be	AUX
ftr-370	118	5	an	an	DET
ftr-370	118	6	investor	investor	NOUN
ftr-370	118	7	,	,	PUNCT
ftr-370	118	8	not	not	PART
ftr-370	118	9	a	a	DET
ftr-370	118	10	trader	trader	NOUN
ftr-370	118	11	.	.	PUNCT
ftr-370	119	1	6	6	X
ftr-370	119	2	.	.	X
ftr-370	119	3	hindsight	hindsight	ADJ
ftr-370	119	4	is	be	AUX
ftr-370	119	5	poor	poor	ADJ
ftr-370	119	6	sight	sight	NOUN
ftr-370	119	7	when	when	SCONJ
ftr-370	119	8	looking	look	VERB
ftr-370	119	9	for	for	ADP
ftr-370	119	10	§	§	PROPN
ftr-370	119	11	9100	9100	NUM
ftr-370	119	12	relief	relief	NOUN
ftr-370	119	13	.	.	PUNCT
ftr-370	120	1	acar	acar	PROPN
ftr-370	120	2	v.	v.	PROPN
ftr-370	120	3	commissioner	commissioner	NOUN
ftr-370	120	4	,	,	PUNCT
ftr-370	120	5	545	545	NUM
ftr-370	120	6	f.3d	f.3d	NUM
ftr-370	120	7	727	727	NUM
ftr-370	120	8	(	(	PUNCT
ftr-370	120	9	9th	9th	ADJ
ftr-370	120	10	cir	cir	NOUN
ftr-370	120	11	.	.	PUNCT
ftr-370	121	1	9/23/08	9/23/08	NUM
ftr-370	121	2	)	)	PUNCT
ftr-370	121	3	.	.	PUNCT
ftr-370	122	1	the	the	DET
ftr-370	122	2	taxpayer	taxpayer	NOUN
ftr-370	122	3	was	be	AUX
ftr-370	122	4	a	a	DET
ftr-370	122	5	financial	financial	ADJ
ftr-370	122	6	planner	planner	NOUN
ftr-370	122	7	and	and	CCONJ
ftr-370	122	8	part	part	ADJ
ftr-370	122	9	-	-	PUNCT
ftr-370	122	10	time	time	NOUN
ftr-370	122	11	securities	security	NOUN
ftr-370	122	12	trader	trader	NOUN
ftr-370	122	13	.	.	PUNCT
ftr-370	123	1	he	he	PRON
ftr-370	123	2	attempted	attempt	VERB
ftr-370	123	3	to	to	PART
ftr-370	123	4	make	make	VERB
ftr-370	123	5	a	a	DET
ftr-370	123	6	§	§	ADJ
ftr-370	123	7	475(f	475(f	PROPN
ftr-370	123	8	)	)	PUNCT
ftr-370	123	9	mark	mark	NOUN
ftr-370	123	10	-	-	PUNCT
ftr-370	123	11	to	to	ADP
ftr-370	123	12	-	-	PUNCT
ftr-370	123	13	market	market	NOUN
ftr-370	123	14	election	election	NOUN
ftr-370	123	15	for	for	ADP
ftr-370	123	16	1999	1999	NUM
ftr-370	123	17	and	and	CCONJ
ftr-370	123	18	2000	2000	NUM
ftr-370	123	19	in	in	ADP
ftr-370	123	20	2002	2002	NUM
ftr-370	123	21	by	by	ADP
ftr-370	123	22	submitting	submit	VERB
ftr-370	123	23	amended	amend	VERB
ftr-370	123	24	returns	return	NOUN
ftr-370	123	25	.	.	PUNCT
ftr-370	124	1	the	the	DET
ftr-370	124	2	election	election	NOUN
ftr-370	124	3	was	be	AUX
ftr-370	124	4	untimely	untimely	ADV
ftr-370	124	5	under	under	ADP
ftr-370	124	6	rev	rev	PROPN
ftr-370	124	7	.	.	PROPN
ftr-370	124	8	proc	proc	PROPN
ftr-370	124	9	.	.	PUNCT
ftr-370	125	1	99	99	NUM
ftr-370	125	2	-	-	SYM
ftr-370	125	3	17	17	NUM
ftr-370	125	4	,	,	PUNCT
ftr-370	125	5	1999	1999	NUM
ftr-370	125	6	-	-	SYM
ftr-370	125	7	1	1	NUM
ftr-370	125	8	c.b	c.b	PROPN
ftr-370	125	9	.	.	PROPN
ftr-370	125	10	503	503	NUM
ftr-370	125	11	and	and	CCONJ
ftr-370	125	12	the	the	DET
ftr-370	125	13	irs	irs	PROPN
ftr-370	125	14	refused	refuse	VERB
ftr-370	125	15	to	to	PART
ftr-370	125	16	grant	grant	VERB
ftr-370	125	17	relief	relief	NOUN
ftr-370	125	18	under	under	ADP
ftr-370	125	19	reg	reg	NOUN
ftr-370	125	20	.	.	PUNCT
ftr-370	126	1	§	§	PROPN
ftr-370	126	2	301.9100	301.9100	PROPN
ftr-370	126	3	-	-	PUNCT
ftr-370	126	4	3(c	3(c	NUM
ftr-370	126	5	)	)	PUNCT
ftr-370	126	6	.	.	PUNCT
ftr-370	127	1	the	the	DET
ftr-370	127	2	court	court	NOUN
ftr-370	127	3	upheld	uphold	VERB
ftr-370	127	4	the	the	DET
ftr-370	127	5	irs	irs	PROPN
ftr-370	127	6	’s	’s	PART
ftr-370	127	7	denial	denial	NOUN
ftr-370	127	8	of	of	ADP
ftr-370	127	9	§	§	PROPN
ftr-370	127	10	9100	9100	NUM
ftr-370	127	11	relief	relief	NOUN
ftr-370	127	12	because	because	SCONJ
ftr-370	127	13	he	he	PRON
ftr-370	127	14	had	have	AUX
ftr-370	127	15	used	use	VERB
ftr-370	127	16	hindsight	hindsight	ADV
ftr-370	127	17	in	in	ADP
ftr-370	127	18	making	make	VERB
ftr-370	127	19	the	the	DET
ftr-370	127	20	late	late	ADJ
ftr-370	127	21	election	election	NOUN
ftr-370	127	22	and	and	CCONJ
ftr-370	127	23	thus	thus	ADV
ftr-370	127	24	pursuant	pursuant	ADJ
ftr-370	127	25	to	to	ADP
ftr-370	127	26	reg	reg	NOUN
ftr-370	127	27	.	.	PUNCT
ftr-370	128	1	§	§	PROPN
ftr-370	128	2	301.9100	301.9100	PROPN
ftr-370	128	3	-	-	SYM
ftr-370	128	4	3(b)(3)(iii	3(b)(3)(iii	NUM
ftr-370	128	5	)	)	PUNCT
ftr-370	128	6	did	do	AUX
ftr-370	128	7	not	not	PART
ftr-370	128	8	satisfy	satisfy	VERB
ftr-370	128	9	the	the	DET
ftr-370	128	10	“	"	PUNCT
ftr-370	128	11	good	good	ADJ
ftr-370	128	12	faith	faith	NOUN
ftr-370	128	13	requirement	requirement	NOUN
ftr-370	128	14	.	.	PUNCT
ftr-370	129	1	the	the	DET
ftr-370	129	2	court	court	PROPN
ftr-370	129	3	of	of	ADP
ftr-370	129	4	appeals	appeal	NOUN
ftr-370	129	5	distinguished	distinguish	VERB
ftr-370	129	6	the	the	DET
ftr-370	129	7	tax	tax	NOUN
ftr-370	129	8	court	court	NOUN
ftr-370	129	9	’s	’s	PART
ftr-370	129	10	decision	decision	NOUN
ftr-370	129	11	in	in	ADP
ftr-370	129	12	vines	vine	NOUN
ftr-370	129	13	v.	v.	ADP
ftr-370	129	14	commissioner	commissioner	NOUN
ftr-370	129	15	,	,	PUNCT
ftr-370	129	16	126	126	NUM
ftr-370	129	17	t.c	t.c	PROPN
ftr-370	129	18	.	.	PROPN
ftr-370	129	19	279	279	NUM
ftr-370	129	20	(	(	PUNCT
ftr-370	129	21	2006	2006	NUM
ftr-370	129	22	)	)	PUNCT
ftr-370	129	23	,	,	PUNCT
ftr-370	129	24	granting	grant	VERB
ftr-370	129	25	§	§	PROPN
ftr-370	129	26	9100	9100	NUM
ftr-370	129	27	relief	relief	NOUN
ftr-370	129	28	for	for	ADP
ftr-370	129	29	a	a	DET
ftr-370	129	30	late	late	ADJ
ftr-370	129	31	§	§	ADJ
ftr-370	129	32	475(f	475(f	PROPN
ftr-370	129	33	)	)	PUNCT
ftr-370	129	34	election	election	NOUN
ftr-370	129	35	on	on	ADP
ftr-370	129	36	the	the	DET
ftr-370	129	37	ground	ground	NOUN
ftr-370	129	38	that	that	SCONJ
ftr-370	129	39	in	in	ADP
ftr-370	129	40	vines	vine	NOUN
ftr-370	129	41	,	,	PUNCT
ftr-370	129	42	unlike	unlike	ADP
ftr-370	129	43	in	in	ADP
ftr-370	129	44	the	the	DET
ftr-370	129	45	instant	instant	ADJ
ftr-370	129	46	case	case	NOUN
ftr-370	129	47	,	,	PUNCT
ftr-370	129	48	there	there	PRON
ftr-370	129	49	had	have	AUX
ftr-370	129	50	been	be	AUX
ftr-370	129	51	no	no	DET
ftr-370	129	52	trading	trading	NOUN
ftr-370	129	53	between	between	ADP
ftr-370	129	54	the	the	DET
ftr-370	129	55	time	time	NOUN
ftr-370	129	56	the	the	DET
ftr-370	129	57	election	election	NOUN
ftr-370	129	58	should	should	AUX
ftr-370	129	59	have	have	AUX
ftr-370	129	60	been	be	AUX
ftr-370	129	61	made	make	VERB
ftr-370	129	62	and	and	CCONJ
ftr-370	129	63	the	the	DET
ftr-370	129	64	time	time	NOUN
ftr-370	129	65	it	it	PRON
ftr-370	129	66	was	be	AUX
ftr-370	129	67	made	make	VERB
ftr-370	129	68	,	,	PUNCT
ftr-370	129	69	and	and	CCONJ
ftr-370	129	70	thus	thus	ADV
ftr-370	129	71	vines	vine	NOUN
ftr-370	129	72	obtained	obtain	VERB
ftr-370	129	73	no	no	DET
ftr-370	129	74	hindsight	hindsight	ADJ
ftr-370	129	75	advantage	advantage	NOUN
ftr-370	129	76	.	.	PUNCT
ftr-370	130	1	b.	b.	NOUN
ftr-370	130	2	inventories	inventory	NOUN
ftr-370	130	3	there	there	PRON
ftr-370	130	4	were	be	VERB
ftr-370	130	5	no	no	DET
ftr-370	130	6	significant	significant	ADJ
ftr-370	130	7	developments	development	NOUN
ftr-370	130	8	regarding	regard	VERB
ftr-370	130	9	this	this	DET
ftr-370	130	10	topic	topic	NOUN
ftr-370	130	11	during	during	ADP
ftr-370	130	12	2008	2008	NUM
ftr-370	130	13	.	.	PUNCT
ftr-370	131	1	c.	c.	PROPN
ftr-370	131	2	installment	installment	PROPN
ftr-370	131	3	method	method	NOUN
ftr-370	131	4	there	there	PRON
ftr-370	131	5	were	be	VERB
ftr-370	131	6	no	no	DET
ftr-370	131	7	significant	significant	ADJ
ftr-370	131	8	developments	development	NOUN
ftr-370	131	9	regarding	regard	VERB
ftr-370	131	10	this	this	DET
ftr-370	131	11	topic	topic	NOUN
ftr-370	131	12	during	during	ADP
ftr-370	131	13	2008	2008	NUM
ftr-370	131	14	.	.	PUNCT
ftr-370	132	1	2009	2009	NUM
ftr-370	132	2	]	]	PUNCT
ftr-370	132	3	recent	recent	ADJ
ftr-370	132	4	developments	development	NOUN
ftr-370	132	5	in	in	ADP
ftr-370	132	6	federal	federal	ADJ
ftr-370	132	7	income	income	NOUN
ftr-370	132	8	taxation	taxation	NOUN
ftr-370	132	9	283	283	NUM
ftr-370	132	10	d.	d.	PROPN
ftr-370	132	11	year	year	NOUN
ftr-370	132	12	of	of	ADP
ftr-370	132	13	inclusion	inclusion	NOUN
ftr-370	132	14	or	or	CCONJ
ftr-370	132	15	deduction	deduction	NOUN
ftr-370	132	16	1	1	NUM
ftr-370	132	17	.	.	X
ftr-370	132	18	thirty	thirty	NUM
ftr-370	132	19	-	-	PUNCT
ftr-370	132	20	five	five	NUM
ftr-370	132	21	percent	percent	NOUN
ftr-370	132	22	is	be	AUX
ftr-370	132	23	not	not	PART
ftr-370	132	24	substantial	substantial	ADJ
ftr-370	132	25	here	here	ADV
ftr-370	132	26	,	,	PUNCT
ftr-370	132	27	even	even	ADV
ftr-370	132	28	though	though	SCONJ
ftr-370	132	29	it	it	PRON
ftr-370	132	30	might	might	AUX
ftr-370	132	31	be	be	AUX
ftr-370	132	32	elsewhere	elsewhere	ADV
ftr-370	132	33	in	in	ADP
ftr-370	132	34	the	the	DET
ftr-370	132	35	code	code	NOUN
ftr-370	132	36	.	.	PUNCT
ftr-370	133	1	nelson	nelson	PROPN
ftr-370	133	2	v.	v.	PROPN
ftr-370	133	3	commissioner	commissioner	PROPN
ftr-370	133	4	,	,	PUNCT
ftr-370	133	5	130	130	NUM
ftr-370	133	6	t.c	t.c	PROPN
ftr-370	133	7	.	.	PROPN
ftr-370	133	8	70	70	NUM
ftr-370	133	9	(	(	PUNCT
ftr-370	133	10	2/28/08	2/28/08	NUM
ftr-370	133	11	)	)	PUNCT
ftr-370	133	12	section	section	NOUN
ftr-370	133	13	451(d	451(d	NOUN
ftr-370	133	14	)	)	PUNCT
ftr-370	133	15	permits	permit	VERB
ftr-370	133	16	a	a	DET
ftr-370	133	17	cash	cash	NOUN
ftr-370	133	18	method	method	NOUN
ftr-370	133	19	farmer	farmer	NOUN
ftr-370	133	20	who	who	PRON
ftr-370	133	21	normally	normally	ADV
ftr-370	133	22	reports	report	VERB
ftr-370	133	23	income	income	NOUN
ftr-370	133	24	from	from	ADP
ftr-370	133	25	the	the	DET
ftr-370	133	26	sale	sale	NOUN
ftr-370	133	27	of	of	ADP
ftr-370	133	28	his	his	PRON
ftr-370	133	29	crops	crop	NOUN
ftr-370	133	30	in	in	ADP
ftr-370	133	31	the	the	DET
ftr-370	133	32	year	year	NOUN
ftr-370	133	33	following	follow	VERB
ftr-370	133	34	crop	crop	NOUN
ftr-370	133	35	production	production	NOUN
ftr-370	133	36	to	to	PART
ftr-370	133	37	elect	elect	VERB
ftr-370	133	38	to	to	PART
ftr-370	133	39	defer	defer	VERB
ftr-370	133	40	treating	treat	VERB
ftr-370	133	41	as	as	SCONJ
ftr-370	133	42	income	income	NOUN
ftr-370	133	43	crop	crop	NOUN
ftr-370	133	44	insurance	insurance	NOUN
ftr-370	133	45	proceeds	proceed	NOUN
ftr-370	133	46	received	receive	VERB
ftr-370	133	47	in	in	ADP
ftr-370	133	48	a	a	DET
ftr-370	133	49	year	year	NOUN
ftr-370	133	50	until	until	ADP
ftr-370	133	51	a	a	DET
ftr-370	133	52	following	following	ADJ
ftr-370	133	53	year	year	NOUN
ftr-370	133	54	.	.	PUNCT
ftr-370	134	1	the	the	DET
ftr-370	134	2	taxpayers	taxpayer	NOUN
ftr-370	134	3	,	,	PUNCT
ftr-370	134	4	who	who	PRON
ftr-370	134	5	routinely	routinely	ADV
ftr-370	134	6	reported	report	VERB
ftr-370	134	7	only	only	ADV
ftr-370	134	8	65	65	NUM
ftr-370	134	9	percent	percent	NOUN
ftr-370	134	10	of	of	ADP
ftr-370	134	11	income	income	NOUN
ftr-370	134	12	realized	realize	VERB
ftr-370	134	13	from	from	ADP
ftr-370	134	14	the	the	DET
ftr-370	134	15	sale	sale	NOUN
ftr-370	134	16	of	of	ADP
ftr-370	134	17	crops	crop	NOUN
ftr-370	134	18	in	in	ADP
ftr-370	134	19	the	the	DET
ftr-370	134	20	year	year	NOUN
ftr-370	134	21	of	of	ADP
ftr-370	134	22	sale	sale	NOUN
ftr-370	134	23	and	and	CCONJ
ftr-370	134	24	35	35	NUM
ftr-370	134	25	percent	percent	NOUN
ftr-370	134	26	the	the	DET
ftr-370	134	27	following	following	ADJ
ftr-370	134	28	year	year	NOUN
ftr-370	134	29	[	[	X
ftr-370	134	30	which	which	PRON
ftr-370	134	31	the	the	DET
ftr-370	134	32	irs	irs	PROPN
ftr-370	134	33	stipulated	stipulate	VERB
ftr-370	134	34	was	be	AUX
ftr-370	134	35	an	an	DET
ftr-370	134	36	acceptable	acceptable	ADJ
ftr-370	134	37	accounting	accounting	NOUN
ftr-370	134	38	method	method	NOUN
ftr-370	134	39	]	]	PUNCT
ftr-370	134	40	,	,	PUNCT
ftr-370	134	41	were	be	AUX
ftr-370	134	42	not	not	PART
ftr-370	134	43	permitted	permit	VERB
ftr-370	134	44	to	to	PART
ftr-370	134	45	defer	defer	VERB
ftr-370	134	46	reporting	report	VERB
ftr-370	134	47	100	100	NUM
ftr-370	134	48	percent	percent	NOUN
ftr-370	134	49	of	of	ADP
ftr-370	134	50	the	the	DET
ftr-370	134	51	proceeds	proceed	NOUN
ftr-370	134	52	of	of	ADP
ftr-370	134	53	crop	crop	NOUN
ftr-370	134	54	insurance	insurance	NOUN
ftr-370	134	55	until	until	ADP
ftr-370	134	56	the	the	DET
ftr-370	134	57	following	following	ADJ
ftr-370	134	58	year	year	NOUN
ftr-370	134	59	.	.	PUNCT
ftr-370	135	1	the	the	DET
ftr-370	135	2	court	court	NOUN
ftr-370	135	3	(	(	PUNCT
ftr-370	135	4	judge	judge	NOUN
ftr-370	135	5	swift	swift	ADJ
ftr-370	135	6	)	)	PUNCT
ftr-370	135	7	applied	apply	VERB
ftr-370	135	8	rev	rev	PROPN
ftr-370	135	9	.	.	PUNCT
ftr-370	135	10	rul	rul	NOUN
ftr-370	135	11	.	.	PUNCT
ftr-370	136	1	74	74	NUM
ftr-370	136	2	-	-	SYM
ftr-370	136	3	145	145	NUM
ftr-370	136	4	,	,	PUNCT
ftr-370	136	5	1974	1974	NUM
ftr-370	136	6	-	-	SYM
ftr-370	136	7	1	1	NUM
ftr-370	136	8	c.b	c.b	PROPN
ftr-370	136	9	.	.	PROPN
ftr-370	136	10	113	113	NUM
ftr-370	136	11	,	,	PUNCT
ftr-370	136	12	which	which	PRON
ftr-370	136	13	allowed	allow	VERB
ftr-370	136	14	deferred	deferred	ADJ
ftr-370	136	15	recognition	recognition	NOUN
ftr-370	136	16	of	of	ADP
ftr-370	136	17	crop	crop	NOUN
ftr-370	136	18	insurance	insurance	NOUN
ftr-370	136	19	proceeds	proceed	NOUN
ftr-370	136	20	under	under	ADP
ftr-370	136	21	§	§	PROPN
ftr-370	136	22	451(d	451(d	NOUN
ftr-370	136	23	)	)	PUNCT
ftr-370	136	24	to	to	ADP
ftr-370	136	25	a	a	DET
ftr-370	136	26	farmer	farmer	NOUN
ftr-370	136	27	who	who	PRON
ftr-370	136	28	,	,	PUNCT
ftr-370	136	29	under	under	ADP
ftr-370	136	30	his	his	PRON
ftr-370	136	31	normal	normal	ADJ
ftr-370	136	32	method	method	NOUN
ftr-370	136	33	of	of	ADP
ftr-370	136	34	accounting	account	VERB
ftr-370	136	35	for	for	ADP
ftr-370	136	36	crop	crop	NOUN
ftr-370	136	37	income	income	NOUN
ftr-370	136	38	,	,	PUNCT
ftr-370	136	39	deferred	defer	VERB
ftr-370	136	40	to	to	ADP
ftr-370	136	41	the	the	DET
ftr-370	136	42	following	following	ADJ
ftr-370	136	43	year	year	NOUN
ftr-370	136	44	not	not	PART
ftr-370	136	45	all	all	PRON
ftr-370	136	46	but	but	CCONJ
ftr-370	136	47	more	more	ADJ
ftr-370	136	48	than	than	ADP
ftr-370	136	49	50	50	NUM
ftr-370	136	50	percent	percent	NOUN
ftr-370	136	51	of	of	ADP
ftr-370	136	52	his	his	PRON
ftr-370	136	53	crop	crop	NOUN
ftr-370	136	54	income	income	NOUN
ftr-370	136	55	,	,	PUNCT
ftr-370	136	56	a	a	DET
ftr-370	136	57	percentage	percentage	NOUN
ftr-370	136	58	which	which	PRON
ftr-370	136	59	the	the	DET
ftr-370	136	60	ruling	ruling	NOUN
ftr-370	136	61	referred	refer	VERB
ftr-370	136	62	to	to	ADP
ftr-370	136	63	as	as	ADP
ftr-370	136	64	a	a	DET
ftr-370	136	65	“	"	PUNCT
ftr-370	136	66	substantial	substantial	ADJ
ftr-370	136	67	portion	portion	NOUN
ftr-370	136	68	”	"	PUNCT
ftr-370	136	69	of	of	ADP
ftr-370	136	70	the	the	DET
ftr-370	136	71	farmer	farmer	NOUN
ftr-370	136	72	’s	’s	PART
ftr-370	136	73	annual	annual	ADJ
ftr-370	136	74	crop	crop	NOUN
ftr-370	136	75	income	income	NOUN
ftr-370	136	76	,	,	PUNCT
ftr-370	137	1	and	and	CCONJ
ftr-370	138	1	concluded	conclude	VERB
ftr-370	138	2	that	that	SCONJ
ftr-370	138	3	because	because	SCONJ
ftr-370	138	4	the	the	DET
ftr-370	138	5	taxpayers	taxpayer	NOUN
ftr-370	138	6	did	do	AUX
ftr-370	138	7	not	not	PART
ftr-370	138	8	normally	normally	ADV
ftr-370	138	9	defer	defer	VERB
ftr-370	138	10	a	a	DET
ftr-370	138	11	substantial	substantial	ADJ
ftr-370	138	12	portion	portion	NOUN
ftr-370	138	13	of	of	ADP
ftr-370	138	14	their	their	PRON
ftr-370	138	15	crop	crop	NOUN
ftr-370	138	16	income	income	NOUN
ftr-370	138	17	–	–	PUNCT
ftr-370	138	18	35	35	NUM
ftr-370	138	19	percent	percent	NOUN
ftr-370	138	20	not	not	PART
ftr-370	138	21	being	be	AUX
ftr-370	138	22	“	"	PUNCT
ftr-370	138	23	substantial	substantial	ADJ
ftr-370	138	24	”	"	PUNCT
ftr-370	138	25	for	for	ADP
ftr-370	138	26	this	this	DET
ftr-370	138	27	purpose	purpose	NOUN
ftr-370	138	28	–	–	PUNCT
ftr-370	138	29	§	§	PROPN
ftr-370	138	30	451(d	451(d	NOUN
ftr-370	138	31	)	)	PUNCT
ftr-370	138	32	was	be	AUX
ftr-370	138	33	inapplicable	inapplicable	ADJ
ftr-370	138	34	.	.	PUNCT
ftr-370	139	1	2	2	X
ftr-370	139	2	.	.	X
ftr-370	139	3	auto	auto	NOUN
ftr-370	139	4	parts	part	NOUN
ftr-370	139	5	remanufacturer	remanufacturer	PROPN
ftr-370	139	6	ca	can	AUX
ftr-370	139	7	n’t	not	PART
ftr-370	139	8	anticipate	anticipate	VERB
ftr-370	139	9	return	return	NOUN
ftr-370	139	10	of	of	ADP
ftr-370	139	11	“	"	PUNCT
ftr-370	139	12	cores	core	NOUN
ftr-370	139	13	”	"	PUNCT
ftr-370	139	14	and	and	CCONJ
ftr-370	139	15	accrue	accrue	VERB
ftr-370	139	16	only	only	ADJ
ftr-370	139	17	price	price	NOUN
ftr-370	139	18	net	net	NOUN
ftr-370	139	19	of	of	ADP
ftr-370	139	20	future	future	ADJ
ftr-370	139	21	rebates	rebate	NOUN
ftr-370	139	22	.	.	PUNCT
ftr-370	140	1	bigler	bigler	PROPN
ftr-370	140	2	v.	v.	PROPN
ftr-370	140	3	commissioner	commissioner	PROPN
ftr-370	140	4	,	,	PUNCT
ftr-370	140	5	t.c	t.c	PROPN
ftr-370	140	6	.	.	PROPN
ftr-370	140	7	memo	memo	NOUN
ftr-370	140	8	.	.	PUNCT
ftr-370	141	1	2008	2008	NUM
ftr-370	141	2	-	-	SYM
ftr-370	141	3	133	133	NUM
ftr-370	141	4	(	(	PUNCT
ftr-370	141	5	5/19/08	5/19/08	NUM
ftr-370	141	6	)	)	PUNCT
ftr-370	141	7	.	.	PUNCT
ftr-370	142	1	the	the	DET
ftr-370	142	2	taxpayer	taxpayer	NOUN
ftr-370	142	3	’s	’s	PART
ftr-370	142	4	s	s	PROPN
ftr-370	142	5	corporation	corporation	NOUN
ftr-370	142	6	(	(	PUNCT
ftr-370	142	7	bbb	bbb	NOUN
ftr-370	142	8	)	)	PUNCT
ftr-370	142	9	remanufactured	remanufacture	VERB
ftr-370	142	10	automobile	automobile	NOUN
ftr-370	142	11	alternators	alternator	NOUN
ftr-370	142	12	and	and	CCONJ
ftr-370	142	13	starters	starter	NOUN
ftr-370	142	14	and	and	CCONJ
ftr-370	142	15	sold	sell	VERB
ftr-370	142	16	the	the	DET
ftr-370	142	17	remanufactured	remanufacture	VERB
ftr-370	142	18	parts	part	NOUN
ftr-370	142	19	to	to	ADP
ftr-370	142	20	retailers	retailer	NOUN
ftr-370	142	21	.	.	PUNCT
ftr-370	143	1	for	for	SCONJ
ftr-370	143	2	each	each	DET
ftr-370	143	3	remanufactured	remanufacture	VERB
ftr-370	143	4	part	part	NOUN
ftr-370	143	5	purchased	purchase	VERB
ftr-370	143	6	,	,	PUNCT
ftr-370	143	7	the	the	DET
ftr-370	143	8	customers	customer	NOUN
ftr-370	143	9	were	be	AUX
ftr-370	143	10	entitled	entitle	VERB
ftr-370	143	11	to	to	PART
ftr-370	143	12	return	return	VERB
ftr-370	143	13	a	a	DET
ftr-370	143	14	core	core	NOUN
ftr-370	143	15	for	for	ADP
ftr-370	143	16	a	a	DET
ftr-370	143	17	credit	credit	NOUN
ftr-370	143	18	equal	equal	ADJ
ftr-370	143	19	to	to	ADP
ftr-370	143	20	a	a	DET
ftr-370	143	21	core	core	NOUN
ftr-370	143	22	price	price	NOUN
ftr-370	143	23	listed	list	VERB
ftr-370	143	24	on	on	ADP
ftr-370	143	25	the	the	DET
ftr-370	143	26	invoice	invoice	NOUN
ftr-370	143	27	.	.	PUNCT
ftr-370	144	1	because	because	SCONJ
ftr-370	144	2	there	there	PRON
ftr-370	144	3	was	be	VERB
ftr-370	144	4	no	no	DET
ftr-370	144	5	time	time	NOUN
ftr-370	144	6	limit	limit	NOUN
ftr-370	144	7	on	on	ADP
ftr-370	144	8	returning	return	VERB
ftr-370	144	9	a	a	DET
ftr-370	144	10	core	core	NOUN
ftr-370	144	11	,	,	PUNCT
ftr-370	144	12	at	at	ADP
ftr-370	144	13	the	the	DET
ftr-370	144	14	close	close	NOUN
ftr-370	144	15	of	of	ADP
ftr-370	144	16	the	the	DET
ftr-370	144	17	year	year	NOUN
ftr-370	144	18	bbb	bbb	PROPN
ftr-370	144	19	did	do	AUX
ftr-370	144	20	not	not	PART
ftr-370	144	21	know	know	VERB
ftr-370	144	22	how	how	SCONJ
ftr-370	144	23	many	many	ADJ
ftr-370	144	24	cores	core	NOUN
ftr-370	144	25	would	would	AUX
ftr-370	144	26	be	be	AUX
ftr-370	144	27	returned	return	VERB
ftr-370	144	28	,	,	PUNCT
ftr-370	144	29	and	and	CCONJ
ftr-370	144	30	when	when	SCONJ
ftr-370	144	31	the	the	DET
ftr-370	144	32	cores	core	NOUN
ftr-370	144	33	would	would	AUX
ftr-370	144	34	be	be	AUX
ftr-370	144	35	returned	return	VERB
ftr-370	144	36	.	.	PUNCT
ftr-370	145	1	bbb	bbb	PROPN
ftr-370	145	2	essentially	essentially	ADV
ftr-370	145	3	accrued	accrue	VERB
ftr-370	145	4	only	only	ADV
ftr-370	145	5	the	the	DET
ftr-370	145	6	invoiced	invoice	VERB
ftr-370	145	7	amounts	amount	NOUN
ftr-370	145	8	net	net	NOUN
ftr-370	145	9	of	of	ADP
ftr-370	145	10	the	the	DET
ftr-370	145	11	anticipated	anticipate	VERB
ftr-370	145	12	credit	credit	NOUN
ftr-370	145	13	for	for	ADP
ftr-370	145	14	return	return	NOUN
ftr-370	145	15	of	of	ADP
ftr-370	145	16	the	the	DET
ftr-370	145	17	cores	core	NOUN
ftr-370	145	18	.	.	PUNCT
ftr-370	146	1	the	the	DET
ftr-370	146	2	tax	tax	NOUN
ftr-370	146	3	court	court	NOUN
ftr-370	146	4	(	(	PUNCT
ftr-370	146	5	judge	judge	PROPN
ftr-370	146	6	vasquez	vasquez	PROPN
ftr-370	146	7	)	)	PUNCT
ftr-370	146	8	agreed	agree	VERB
ftr-370	146	9	with	with	ADP
ftr-370	146	10	the	the	DET
ftr-370	146	11	irs	irs	PROPN
ftr-370	146	12	that	that	SCONJ
ftr-370	146	13	bbb	bbb	PROPN
ftr-370	146	14	was	be	AUX
ftr-370	146	15	required	require	VERB
ftr-370	146	16	to	to	PART
ftr-370	146	17	accrue	accrue	VERB
ftr-370	146	18	the	the	DET
ftr-370	146	19	gross	gross	ADJ
ftr-370	146	20	amount	amount	NOUN
ftr-370	146	21	of	of	ADP
ftr-370	146	22	the	the	DET
ftr-370	146	23	invoiced	invoice	VERB
ftr-370	146	24	price	price	NOUN
ftr-370	146	25	of	of	ADP
ftr-370	146	26	the	the	DET
ftr-370	146	27	parts	part	NOUN
ftr-370	146	28	.	.	PUNCT
ftr-370	147	1	“	"	PUNCT
ftr-370	147	2	after	after	SCONJ
ftr-370	147	3	the	the	DET
ftr-370	147	4	sale	sale	NOUN
ftr-370	147	5	the	the	DET
ftr-370	147	6	amount	amount	NOUN
ftr-370	147	7	stated	state	VERB
ftr-370	147	8	was	be	AUX
ftr-370	147	9	fixed	fix	VERB
ftr-370	147	10	,	,	PUNCT
ftr-370	147	11	and	and	CCONJ
ftr-370	147	12	bbb	bbb	PROPN
ftr-370	147	13	had	have	VERB
ftr-370	147	14	the	the	DET
ftr-370	147	15	right	right	NOUN
ftr-370	147	16	to	to	PART
ftr-370	147	17	collect	collect	VERB
ftr-370	147	18	the	the	DET
ftr-370	147	19	entire	entire	ADJ
ftr-370	147	20	amount	amount	NOUN
ftr-370	147	21	stated	state	VERB
ftr-370	147	22	on	on	ADP
ftr-370	147	23	the	the	DET
ftr-370	147	24	invoice	invoice	NOUN
ftr-370	147	25	.	.	PUNCT
ftr-370	148	1	the	the	DET
ftr-370	148	2	fact	fact	NOUN
ftr-370	148	3	that	that	SCONJ
ftr-370	148	4	bbb	bbb	PROPN
ftr-370	148	5	might	might	AUX
ftr-370	148	6	have	have	AUX
ftr-370	148	7	to	to	PART
ftr-370	148	8	credit	credit	VERB
ftr-370	148	9	the	the	DET
ftr-370	148	10	customer	customer	NOUN
ftr-370	148	11	at	at	ADP
ftr-370	148	12	some	some	DET
ftr-370	148	13	point	point	NOUN
ftr-370	148	14	in	in	ADP
ftr-370	148	15	the	the	DET
ftr-370	148	16	future	future	NOUN
ftr-370	148	17	does	do	AUX
ftr-370	148	18	not	not	PART
ftr-370	148	19	mean	mean	VERB
ftr-370	148	20	that	that	SCONJ
ftr-370	148	21	income	income	NOUN
ftr-370	148	22	has	have	AUX
ftr-370	148	23	not	not	PART
ftr-370	148	24	accrued	accrue	VERB
ftr-370	148	25	.	.	PUNCT
ftr-370	149	1	thus	thus	ADV
ftr-370	149	2	the	the	DET
ftr-370	149	3	all	all	DET
ftr-370	149	4	events	event	NOUN
ftr-370	149	5	test	test	NOUN
ftr-370	149	6	was	be	AUX
ftr-370	149	7	satisfied	satisfied	ADJ
ftr-370	149	8	for	for	ADP
ftr-370	149	9	the	the	DET
ftr-370	149	10	entire	entire	ADJ
ftr-370	149	11	amount	amount	NOUN
ftr-370	149	12	of	of	ADP
ftr-370	149	13	the	the	DET
ftr-370	149	14	invoice	invoice	NOUN
ftr-370	149	15	.	.	PUNCT
ftr-370	149	16	”	"	PUNCT
ftr-370	150	1	•	•	NOUN
ftr-370	150	2	in	in	ADP
ftr-370	150	3	an	an	DET
ftr-370	150	4	earlier	early	ADJ
ftr-370	150	5	case	case	NOUN
ftr-370	150	6	involving	involve	VERB
ftr-370	150	7	remanufactured	remanufacture	VERB
ftr-370	150	8	auto	auto	NOUN
ftr-370	150	9	parts	part	NOUN
ftr-370	150	10	,	,	PUNCT
ftr-370	150	11	judge	judge	PROPN
ftr-370	150	12	chiechi	chiechi	PROPN
ftr-370	150	13	wrote	write	VERB
ftr-370	150	14	a	a	DET
ftr-370	150	15	treatise	treatise	NOUN
ftr-370	150	16	on	on	ADP
ftr-370	150	17	taxpayer	taxpayer	NOUN
ftr-370	150	18	’s	’s	PART
ftr-370	150	19	impermissible	impermissible	ADJ
ftr-370	150	20	use	use	NOUN
ftr-370	150	21	of	of	ADP
ftr-370	150	22	lifo	lifo	NOUN
ftr-370	150	23	inventory	inventory	NOUN
ftr-370	150	24	.	.	PUNCT
ftr-370	151	1	consolidated	consolidated	ADJ
ftr-370	151	2	manufacturing	manufacturing	PROPN
ftr-370	151	3	,	,	PUNCT
ftr-370	151	4	inc	inc	PROPN
ftr-370	151	5	.	.	PROPN
ftr-370	152	1	v.	v.	PROPN
ftr-370	152	2	commissioner	commissioner	PROPN
ftr-370	152	3	,	,	PUNCT
ftr-370	152	4	111	111	NUM
ftr-370	152	5	t.c	t.c	NOUN
ftr-370	152	6	.	.	PROPN
ftr-370	152	7	1	1	NUM
ftr-370	152	8	(	(	PUNCT
ftr-370	152	9	1998	1998	NUM
ftr-370	152	10	)	)	PUNCT
ftr-370	152	11	,	,	PUNCT
ftr-370	152	12	aff’d	aff’d	VERB
ftr-370	152	13	in	in	ADP
ftr-370	152	14	part	part	NOUN
ftr-370	152	15	,	,	PUNCT
ftr-370	152	16	rev’d	rev’d	NOUN
ftr-370	152	17	in	in	ADP
ftr-370	152	18	part	part	NOUN
ftr-370	152	19	,	,	PUNCT
ftr-370	152	20	249	249	NUM
ftr-370	152	21	f.3d	f.3d	NUM
ftr-370	152	22	1231	1231	NUM
ftr-370	152	23	(	(	PUNCT
ftr-370	152	24	10th	10th	ADJ
ftr-370	152	25	cir	cir	NOUN
ftr-370	152	26	.	.	PUNCT
ftr-370	152	27	2001	2001	NUM
ftr-370	152	28	)	)	PUNCT
ftr-370	152	29	.	.	PUNCT
ftr-370	153	1	284	284	NUM
ftr-370	153	2	florida	florida	PROPN
ftr-370	153	3	tax	tax	NOUN
ftr-370	153	4	review	review	NOUN
ftr-370	153	5	[	[	X
ftr-370	153	6	vol	vol	NOUN
ftr-370	153	7	.	.	PUNCT
ftr-370	154	1	9	9	NUM
ftr-370	154	2	:	:	PUNCT
ftr-370	154	3	si	si	PROPN
ftr-370	154	4	ii	ii	PROPN
ftr-370	154	5	.	.	PUNCT
ftr-370	155	1	business	business	NOUN
ftr-370	155	2	income	income	NOUN
ftr-370	155	3	and	and	CCONJ
ftr-370	155	4	deductions	deduction	NOUN
ftr-370	155	5	a.	a.	NOUN
ftr-370	155	6	income	income	PROPN
ftr-370	155	7	1	1	X
ftr-370	155	8	.	.	PUNCT
ftr-370	155	9	share	share	VERB
ftr-370	155	10	the	the	DET
ftr-370	155	11	company	company	NOUN
ftr-370	155	12	’s	’s	PART
ftr-370	155	13	name	name	NOUN
ftr-370	155	14	and	and	CCONJ
ftr-370	155	15	credit	credit	NOUN
ftr-370	155	16	with	with	ADP
ftr-370	155	17	“	"	PUNCT
ftr-370	155	18	friends	friend	NOUN
ftr-370	155	19	,	,	PUNCT
ftr-370	155	20	”	"	PUNCT
ftr-370	155	21	then	then	ADV
ftr-370	155	22	pay	pay	VERB
ftr-370	155	23	tax	tax	NOUN
ftr-370	155	24	on	on	ADP
ftr-370	155	25	the	the	DET
ftr-370	155	26	friends	friend	NOUN
ftr-370	155	27	’	'	PUNCT
ftr-370	155	28	income	income	NOUN
ftr-370	155	29	.	.	PUNCT
ftr-370	156	1	industrial	industrial	ADJ
ftr-370	156	2	electrical	electrical	ADJ
ftr-370	156	3	and	and	CCONJ
ftr-370	156	4	instrumentation	instrumentation	NOUN
ftr-370	156	5	,	,	PUNCT
ftr-370	156	6	inc	inc	PROPN
ftr-370	156	7	.	.	PROPN
ftr-370	157	1	v.	v.	PROPN
ftr-370	157	2	commissioner	commissioner	PROPN
ftr-370	157	3	,	,	PUNCT
ftr-370	157	4	t.c	t.c	PROPN
ftr-370	157	5	.	.	PROPN
ftr-370	157	6	memo	memo	NOUN
ftr-370	157	7	.	.	PUNCT
ftr-370	158	1	2008	2008	NUM
ftr-370	158	2	-	-	SYM
ftr-370	158	3	84	84	NUM
ftr-370	158	4	(	(	PUNCT
ftr-370	158	5	4/3/08	4/3/08	NUM
ftr-370	158	6	)	)	PUNCT
ftr-370	158	7	.	.	PUNCT
ftr-370	159	1	the	the	DET
ftr-370	159	2	taxpayer	taxpayer	PROPN
ftr-370	159	3	corporation	corporation	NOUN
ftr-370	159	4	’s	’s	PART
ftr-370	159	5	principal	principal	ADJ
ftr-370	159	6	shareholder	shareholder	NOUN
ftr-370	159	7	and	and	CCONJ
ftr-370	159	8	officer	officer	NOUN
ftr-370	159	9	qualified	qualify	VERB
ftr-370	159	10	the	the	DET
ftr-370	159	11	company	company	NOUN
ftr-370	159	12	to	to	PART
ftr-370	159	13	perform	perform	VERB
ftr-370	159	14	electrical	electrical	ADJ
ftr-370	159	15	contracting	contracting	NOUN
ftr-370	159	16	services	service	NOUN
ftr-370	159	17	in	in	ADP
ftr-370	159	18	the	the	DET
ftr-370	159	19	state	state	NOUN
ftr-370	159	20	of	of	ADP
ftr-370	159	21	florida	florida	PROPN
ftr-370	159	22	.	.	PUNCT
ftr-370	160	1	through	through	ADP
ftr-370	160	2	various	various	ADJ
ftr-370	160	3	arrangements	arrangement	NOUN
ftr-370	160	4	stewart	stewart	PROPN
ftr-370	160	5	and	and	CCONJ
ftr-370	160	6	lance	lance	NOUN
ftr-370	160	7	penny	penny	NOUN
ftr-370	160	8	,	,	PUNCT
ftr-370	160	9	who	who	PRON
ftr-370	160	10	could	could	AUX
ftr-370	160	11	not	not	PART
ftr-370	160	12	obtain	obtain	VERB
ftr-370	160	13	the	the	DET
ftr-370	160	14	requisite	requisite	ADJ
ftr-370	160	15	contractor	contractor	NOUN
ftr-370	160	16	’s	’s	PART
ftr-370	160	17	license	license	NOUN
ftr-370	160	18	,	,	PUNCT
ftr-370	160	19	became	become	VERB
ftr-370	160	20	minority	minority	NOUN
ftr-370	160	21	shareholders	shareholder	NOUN
ftr-370	160	22	of	of	ADP
ftr-370	160	23	the	the	DET
ftr-370	160	24	taxpayer	taxpayer	NOUN
ftr-370	160	25	and	and	CCONJ
ftr-370	160	26	performed	perform	VERB
ftr-370	160	27	services	service	NOUN
ftr-370	160	28	in	in	ADP
ftr-370	160	29	the	the	DET
ftr-370	160	30	name	name	NOUN
ftr-370	160	31	of	of	ADP
ftr-370	160	32	the	the	DET
ftr-370	160	33	taxpayer	taxpayer	NOUN
ftr-370	160	34	company	company	NOUN
ftr-370	160	35	.	.	PUNCT
ftr-370	161	1	the	the	DET
ftr-370	161	2	pennys	pennys	PROPN
ftr-370	161	3	obtained	obtain	VERB
ftr-370	161	4	supplies	supply	NOUN
ftr-370	161	5	on	on	ADP
ftr-370	161	6	the	the	DET
ftr-370	161	7	company	company	NOUN
ftr-370	161	8	credit	credit	NOUN
ftr-370	161	9	and	and	CCONJ
ftr-370	161	10	employed	employ	VERB
ftr-370	161	11	workers	worker	NOUN
ftr-370	161	12	in	in	ADP
ftr-370	161	13	the	the	DET
ftr-370	161	14	company	company	NOUN
ftr-370	161	15	name	name	NOUN
ftr-370	161	16	.	.	PUNCT
ftr-370	162	1	however	however	ADV
ftr-370	162	2	,	,	PUNCT
ftr-370	162	3	numerous	numerous	ADJ
ftr-370	162	4	checks	check	NOUN
ftr-370	162	5	for	for	ADP
ftr-370	162	6	services	service	NOUN
ftr-370	162	7	and	and	CCONJ
ftr-370	162	8	contracts	contract	NOUN
ftr-370	162	9	performed	perform	VERB
ftr-370	162	10	by	by	ADP
ftr-370	162	11	the	the	DET
ftr-370	162	12	pennys	penny	NOUN
ftr-370	162	13	were	be	AUX
ftr-370	162	14	not	not	PART
ftr-370	162	15	recorded	record	VERB
ftr-370	162	16	on	on	ADP
ftr-370	162	17	the	the	DET
ftr-370	162	18	company	company	NOUN
ftr-370	162	19	’s	’s	PART
ftr-370	162	20	books	book	NOUN
ftr-370	162	21	,	,	PUNCT
ftr-370	162	22	but	but	CCONJ
ftr-370	162	23	cashed	cash	VERB
ftr-370	162	24	directly	directly	ADV
ftr-370	162	25	by	by	ADP
ftr-370	162	26	the	the	DET
ftr-370	162	27	pennys	penny	NOUN
ftr-370	162	28	.	.	PUNCT
ftr-370	163	1	these	these	DET
ftr-370	163	2	amounts	amount	NOUN
ftr-370	163	3	were	be	AUX
ftr-370	163	4	not	not	PART
ftr-370	163	5	reported	report	VERB
ftr-370	163	6	as	as	ADP
ftr-370	163	7	income	income	NOUN
ftr-370	163	8	on	on	ADP
ftr-370	163	9	the	the	DET
ftr-370	163	10	company	company	NOUN
ftr-370	163	11	’s	’s	PART
ftr-370	163	12	return	return	NOUN
ftr-370	163	13	.	.	PUNCT
ftr-370	164	1	the	the	DET
ftr-370	164	2	tax	tax	NOUN
ftr-370	164	3	court	court	NOUN
ftr-370	164	4	(	(	PUNCT
ftr-370	164	5	judge	judge	PROPN
ftr-370	164	6	vasquez	vasquez	PROPN
ftr-370	164	7	)	)	PUNCT
ftr-370	164	8	found	find	VERB
ftr-370	164	9	that	that	SCONJ
ftr-370	164	10	this	this	DET
ftr-370	164	11	arrangement	arrangement	NOUN
ftr-370	164	12	was	be	AUX
ftr-370	164	13	undertaken	undertake	VERB
ftr-370	164	14	with	with	ADP
ftr-370	164	15	the	the	DET
ftr-370	164	16	company	company	NOUN
ftr-370	164	17	’s	’s	PART
ftr-370	164	18	support	support	NOUN
ftr-370	164	19	.	.	PUNCT
ftr-370	165	1	the	the	DET
ftr-370	165	2	company	company	NOUN
ftr-370	165	3	had	have	AUX
ftr-370	165	4	knowingly	knowingly	ADV
ftr-370	165	5	made	make	VERB
ftr-370	165	6	its	its	PRON
ftr-370	165	7	credit	credit	NOUN
ftr-370	165	8	and	and	CCONJ
ftr-370	165	9	license	license	NOUN
ftr-370	165	10	available	available	ADJ
ftr-370	165	11	to	to	ADP
ftr-370	165	12	the	the	DET
ftr-370	165	13	pennys	penny	NOUN
ftr-370	165	14	to	to	PART
ftr-370	165	15	enable	enable	VERB
ftr-370	165	16	them	they	PRON
ftr-370	165	17	to	to	PART
ftr-370	165	18	perform	perform	VERB
ftr-370	165	19	work	work	NOUN
ftr-370	165	20	.	.	PUNCT
ftr-370	166	1	thus	thus	ADV
ftr-370	166	2	,	,	PUNCT
ftr-370	166	3	the	the	DET
ftr-370	166	4	court	court	NOUN
ftr-370	166	5	concluded	conclude	VERB
ftr-370	166	6	that	that	SCONJ
ftr-370	166	7	the	the	DET
ftr-370	166	8	amounts	amount	NOUN
ftr-370	166	9	paid	pay	VERB
ftr-370	166	10	to	to	ADP
ftr-370	166	11	the	the	DET
ftr-370	166	12	pennys	penny	NOUN
ftr-370	166	13	represented	represent	VERB
ftr-370	166	14	income	income	NOUN
ftr-370	166	15	to	to	ADP
ftr-370	166	16	the	the	DET
ftr-370	166	17	company	company	NOUN
ftr-370	166	18	.	.	PUNCT
ftr-370	167	1	the	the	DET
ftr-370	167	2	court	court	NOUN
ftr-370	167	3	also	also	ADV
ftr-370	167	4	sustained	sustain	VERB
ftr-370	167	5	fraud	fraud	NOUN
ftr-370	167	6	penalties	penalty	NOUN
ftr-370	167	7	for	for	ADP
ftr-370	167	8	the	the	DET
ftr-370	167	9	understatement	understatement	NOUN
ftr-370	167	10	of	of	ADP
ftr-370	167	11	income	income	NOUN
ftr-370	167	12	.	.	PUNCT
ftr-370	168	1	2	2	X
ftr-370	168	2	.	.	X
ftr-370	168	3	the	the	DET
ftr-370	168	4	irs	irs	PROPN
ftr-370	168	5	changes	change	VERB
ftr-370	168	6	position	position	NOUN
ftr-370	168	7	on	on	ADP
ftr-370	168	8	the	the	DET
ftr-370	168	9	tax	tax	NOUN
ftr-370	168	10	treatment	treatment	NOUN
ftr-370	168	11	of	of	ADP
ftr-370	168	12	rebates	rebate	NOUN
ftr-370	168	13	.	.	PUNCT
ftr-370	169	1	rev	rev	PROPN
ftr-370	169	2	.	.	PROPN
ftr-370	169	3	rul	rul	PROPN
ftr-370	169	4	.	.	PUNCT
ftr-370	170	1	2005	2005	NUM
ftr-370	170	2	-	-	SYM
ftr-370	170	3	28	28	NUM
ftr-370	170	4	,	,	PUNCT
ftr-370	170	5	2005	2005	NUM
ftr-370	170	6	-	-	SYM
ftr-370	170	7	1	1	NUM
ftr-370	170	8	c.b	c.b	PROPN
ftr-370	170	9	.	.	PROPN
ftr-370	170	10	997	997	NUM
ftr-370	170	11	(	(	PUNCT
ftr-370	170	12	4/25/05	4/25/05	NUM
ftr-370	170	13	)	)	PUNCT
ftr-370	170	14	.	.	PUNCT
ftr-370	171	1	this	this	DET
ftr-370	171	2	ruling	ruling	NOUN
ftr-370	171	3	holds	hold	VERB
ftr-370	171	4	that	that	SCONJ
ftr-370	171	5	a	a	DET
ftr-370	171	6	payment	payment	NOUN
ftr-370	171	7	made	make	VERB
ftr-370	171	8	by	by	ADP
ftr-370	171	9	a	a	DET
ftr-370	171	10	seller	seller	NOUN
ftr-370	171	11	to	to	ADP
ftr-370	171	12	a	a	DET
ftr-370	171	13	purchaser	purchaser	NOUN
ftr-370	171	14	,	,	PUNCT
ftr-370	171	15	the	the	DET
ftr-370	171	16	purpose	purpose	NOUN
ftr-370	171	17	and	and	CCONJ
ftr-370	171	18	intent	intent	NOUN
ftr-370	171	19	of	of	ADP
ftr-370	171	20	which	which	PRON
ftr-370	171	21	is	be	AUX
ftr-370	171	22	to	to	PART
ftr-370	171	23	reach	reach	VERB
ftr-370	171	24	an	an	DET
ftr-370	171	25	agreed	agree	VERB
ftr-370	171	26	-	-	PUNCT
ftr-370	171	27	upon	upon	NOUN
ftr-370	171	28	net	net	ADJ
ftr-370	171	29	selling	selling	NOUN
ftr-370	171	30	price	price	NOUN
ftr-370	171	31	,	,	PUNCT
ftr-370	171	32	is	be	AUX
ftr-370	171	33	treated	treat	VERB
ftr-370	171	34	as	as	ADP
ftr-370	171	35	an	an	DET
ftr-370	171	36	adjustment	adjustment	NOUN
ftr-370	171	37	to	to	ADP
ftr-370	171	38	the	the	DET
ftr-370	171	39	sales	sale	NOUN
ftr-370	171	40	price	price	NOUN
ftr-370	171	41	rather	rather	ADV
ftr-370	171	42	than	than	ADP
ftr-370	171	43	a	a	DET
ftr-370	171	44	deduction	deduction	NOUN
ftr-370	171	45	item	item	NOUN
ftr-370	171	46	.	.	PUNCT
ftr-370	172	1	therefore	therefore	ADV
ftr-370	172	2	,	,	PUNCT
ftr-370	172	3	medicaid	medicaid	PROPN
ftr-370	172	4	rebates	rebate	NOUN
ftr-370	172	5	incurred	incur	VERB
ftr-370	172	6	by	by	ADP
ftr-370	172	7	a	a	DET
ftr-370	172	8	pharmaceutical	pharmaceutical	ADJ
ftr-370	172	9	manufacturer	manufacturer	NOUN
ftr-370	172	10	are	be	AUX
ftr-370	172	11	purchase	purchase	NOUN
ftr-370	172	12	price	price	NOUN
ftr-370	172	13	adjustments	adjustment	NOUN
ftr-370	172	14	that	that	PRON
ftr-370	172	15	are	be	AUX
ftr-370	172	16	subtracted	subtract	VERB
ftr-370	172	17	from	from	ADP
ftr-370	172	18	gross	gross	ADJ
ftr-370	172	19	receipts	receipt	NOUN
ftr-370	172	20	in	in	ADP
ftr-370	172	21	determining	determine	VERB
ftr-370	172	22	gross	gross	ADJ
ftr-370	172	23	income	income	NOUN
ftr-370	172	24	.	.	PUNCT
ftr-370	173	1	•	•	NUM
ftr-370	173	2	rev	rev	PROPN
ftr-370	173	3	.	.	PROPN
ftr-370	173	4	rul	rul	NOUN
ftr-370	173	5	.	.	PUNCT
ftr-370	174	1	76	76	NUM
ftr-370	174	2	-	-	SYM
ftr-370	174	3	96	96	NUM
ftr-370	174	4	,	,	PUNCT
ftr-370	174	5	1976	1976	NUM
ftr-370	174	6	-	-	SYM
ftr-370	174	7	1	1	NUM
ftr-370	174	8	c.b	c.b	PROPN
ftr-370	174	9	.	.	PROPN
ftr-370	174	10	23	23	NUM
ftr-370	174	11	,	,	PUNCT
ftr-370	174	12	which	which	PRON
ftr-370	174	13	held	hold	VERB
ftr-370	174	14	that	that	SCONJ
ftr-370	174	15	an	an	DET
ftr-370	174	16	automobile	automobile	NOUN
ftr-370	174	17	manufacturer	manufacturer	NOUN
ftr-370	174	18	’s	’s	PART
ftr-370	174	19	rebates	rebate	NOUN
ftr-370	174	20	paid	pay	VERB
ftr-370	174	21	to	to	ADP
ftr-370	174	22	retail	retail	ADJ
ftr-370	174	23	customers	customer	NOUN
ftr-370	174	24	are	be	AUX
ftr-370	174	25	deductible	deductible	ADJ
ftr-370	174	26	as	as	ADP
ftr-370	174	27	ordinary	ordinary	ADJ
ftr-370	174	28	and	and	CCONJ
ftr-370	174	29	necessary	necessary	ADJ
ftr-370	174	30	business	business	NOUN
ftr-370	174	31	expenses	expense	NOUN
ftr-370	174	32	under	under	ADP
ftr-370	174	33	§	§	PROPN
ftr-370	174	34	162	162	NUM
ftr-370	174	35	,	,	PUNCT
ftr-370	174	36	is	be	AUX
ftr-370	174	37	suspended	suspend	VERB
ftr-370	174	38	in	in	ADP
ftr-370	174	39	part	part	NOUN
ftr-370	174	40	because	because	SCONJ
ftr-370	174	41	the	the	DET
ftr-370	174	42	issue	issue	NOUN
ftr-370	174	43	is	be	AUX
ftr-370	174	44	being	be	AUX
ftr-370	174	45	reconsidered	reconsider	VERB
ftr-370	174	46	by	by	ADP
ftr-370	174	47	the	the	DET
ftr-370	174	48	irs	irs	PROPN
ftr-370	174	49	.	.	PUNCT
ftr-370	175	1	a.	a.	PROPN
ftr-370	175	2	medicaid	medicaid	PROPN
ftr-370	175	3	rebates	rebate	NOUN
ftr-370	175	4	paid	pay	VERB
ftr-370	175	5	by	by	ADP
ftr-370	175	6	pharmaceutical	pharmaceutical	ADJ
ftr-370	175	7	company	company	NOUN
ftr-370	175	8	reduce	reduce	VERB
ftr-370	175	9	gross	gross	ADJ
ftr-370	175	10	receipts	receipt	NOUN
ftr-370	175	11	.	.	PUNCT
ftr-370	176	1	rev	rev	PROPN
ftr-370	176	2	.	.	PROPN
ftr-370	176	3	rul	rul	PROPN
ftr-370	176	4	.	.	PUNCT
ftr-370	176	5	2008	2008	NUM
ftr-370	176	6	-	-	SYM
ftr-370	176	7	26	26	NUM
ftr-370	176	8	,	,	PUNCT
ftr-370	176	9	2008	2008	NUM
ftr-370	176	10	-	-	SYM
ftr-370	176	11	21	21	NUM
ftr-370	176	12	i.r.b	i.r.b	NOUN
ftr-370	176	13	.	.	PUNCT
ftr-370	177	1	985	985	NUM
ftr-370	177	2	(	(	PUNCT
ftr-370	177	3	5/9/08	5/9/08	NUM
ftr-370	177	4	)	)	PUNCT
ftr-370	177	5	,	,	PUNCT
ftr-370	177	6	clarifying	clarify	VERB
ftr-370	177	7	and	and	CCONJ
ftr-370	177	8	superseding	supersede	VERB
ftr-370	177	9	rev	rev	PROPN
ftr-370	177	10	.	.	PUNCT
ftr-370	178	1	rul	rul	NOUN
ftr-370	178	2	.	.	PUNCT
ftr-370	178	3	2005	2005	NUM
ftr-370	178	4	-	-	SYM
ftr-370	178	5	28	28	NUM
ftr-370	178	6	,	,	PUNCT
ftr-370	178	7	2005	2005	NUM
ftr-370	178	8	-	-	SYM
ftr-370	178	9	1	1	NUM
ftr-370	178	10	c.b	c.b	PROPN
ftr-370	178	11	.	.	PROPN
ftr-370	178	12	997	997	NUM
ftr-370	178	13	.	.	PUNCT
ftr-370	179	1	under	under	ADP
ftr-370	179	2	the	the	DET
ftr-370	179	3	medicaid	medicaid	PROPN
ftr-370	179	4	reimbursement	reimbursement	NOUN
ftr-370	179	5	program	program	NOUN
ftr-370	179	6	pharmaceutical	pharmaceutical	NOUN
ftr-370	179	7	manufacturers	manufacturer	NOUN
ftr-370	179	8	pay	pay	VERB
ftr-370	179	9	a	a	DET
ftr-370	179	10	rebate	rebate	NOUN
ftr-370	179	11	to	to	ADP
ftr-370	179	12	state	state	PROPN
ftr-370	179	13	medicaid	medicaid	PROPN
ftr-370	179	14	agencies	agency	NOUN
ftr-370	179	15	to	to	PART
ftr-370	179	16	reduce	reduce	VERB
ftr-370	179	17	the	the	DET
ftr-370	179	18	cost	cost	NOUN
ftr-370	179	19	of	of	ADP
ftr-370	179	20	prescription	prescription	NOUN
ftr-370	179	21	medicine	medicine	NOUN
ftr-370	179	22	purchased	purchase	VERB
ftr-370	179	23	through	through	ADP
ftr-370	179	24	state	state	NOUN
ftr-370	179	25	programs	program	NOUN
ftr-370	179	26	.	.	PUNCT
ftr-370	180	1	the	the	DET
ftr-370	180	2	irs	irs	PROPN
ftr-370	180	3	ruled	rule	VERB
ftr-370	180	4	that	that	SCONJ
ftr-370	180	5	these	these	DET
ftr-370	180	6	payments	payment	NOUN
ftr-370	180	7	are	be	AUX
ftr-370	180	8	a	a	DET
ftr-370	180	9	reduction	reduction	NOUN
ftr-370	180	10	of	of	ADP
ftr-370	180	11	sales	sale	NOUN
ftr-370	180	12	price	price	NOUN
ftr-370	180	13	that	that	PRON
ftr-370	180	14	reduces	reduce	VERB
ftr-370	180	15	gross	gross	ADJ
ftr-370	180	16	receipts	receipt	NOUN
ftr-370	180	17	rather	rather	ADV
ftr-370	180	18	than	than	ADP
ftr-370	180	19	ordinary	ordinary	ADJ
ftr-370	180	20	business	business	NOUN
ftr-370	180	21	expenses	expense	NOUN
ftr-370	180	22	,	,	PUNCT
ftr-370	180	23	but	but	CCONJ
ftr-370	180	24	the	the	DET
ftr-370	180	25	ruling	rule	VERB
ftr-370	180	26	notes	note	VERB
ftr-370	180	27	that	that	SCONJ
ftr-370	180	28	“	"	PUNCT
ftr-370	180	29	this	this	DET
ftr-370	180	30	holding	holding	NOUN
ftr-370	180	31	is	be	AUX
ftr-370	180	32	limited	limit	VERB
ftr-370	180	33	to	to	ADP
ftr-370	180	34	medicaid	medicaid	PROPN
ftr-370	180	35	rebates	rebate	NOUN
ftr-370	180	36	that	that	SCONJ
ftr-370	180	37	a	a	DET
ftr-370	180	38	2009	2009	NUM
ftr-370	180	39	]	]	PUNCT
ftr-370	180	40	recent	recent	ADJ
ftr-370	180	41	developments	development	NOUN
ftr-370	180	42	in	in	ADP
ftr-370	180	43	federal	federal	ADJ
ftr-370	180	44	income	income	NOUN
ftr-370	180	45	taxation	taxation	NOUN
ftr-370	180	46	285	285	NUM
ftr-370	180	47	pharmaceutical	pharmaceutical	NOUN
ftr-370	180	48	manufacturer	manufacturer	NOUN
ftr-370	180	49	pays	pay	VERB
ftr-370	180	50	pursuant	pursuant	ADV
ftr-370	180	51	to	to	ADP
ftr-370	180	52	the	the	DET
ftr-370	180	53	medicaid	medicaid	PROPN
ftr-370	180	54	rebate	rebate	NOUN
ftr-370	180	55	program	program	NOUN
ftr-370	180	56	established	establish	VERB
ftr-370	180	57	by	by	ADP
ftr-370	180	58	the	the	DET
ftr-370	180	59	act	act	NOUN
ftr-370	180	60	.	.	PUNCT
ftr-370	180	61	”	"	PUNCT
ftr-370	181	1	•	•	ADP
ftr-370	181	2	the	the	DET
ftr-370	181	3	ruling	ruling	NOUN
ftr-370	181	4	also	also	ADV
ftr-370	181	5	noted	note	VERB
ftr-370	181	6	:	:	PUNCT
ftr-370	181	7	whether	whether	SCONJ
ftr-370	181	8	a	a	DET
ftr-370	181	9	rebate	rebate	NOUN
ftr-370	181	10	of	of	ADP
ftr-370	181	11	the	the	DET
ftr-370	181	12	type	type	NOUN
ftr-370	181	13	described	describe	VERB
ftr-370	181	14	in	in	ADP
ftr-370	181	15	rev	rev	PROPN
ftr-370	181	16	.	.	PROPN
ftr-370	182	1	rul	rul	PROPN
ftr-370	182	2	.	.	PUNCT
ftr-370	183	1	76	76	NUM
ftr-370	183	2	-	-	SYM
ftr-370	183	3	96	96	NUM
ftr-370	183	4	is	be	AUX
ftr-370	183	5	an	an	DET
ftr-370	183	6	ordinary	ordinary	ADJ
ftr-370	183	7	and	and	CCONJ
ftr-370	183	8	necessary	necessary	ADJ
ftr-370	183	9	business	business	NOUN
ftr-370	183	10	expense	expense	NOUN
ftr-370	183	11	or	or	CCONJ
ftr-370	183	12	,	,	PUNCT
ftr-370	183	13	alternatively	alternatively	ADV
ftr-370	183	14	,	,	PUNCT
ftr-370	183	15	is	be	AUX
ftr-370	183	16	an	an	DET
ftr-370	183	17	adjustment	adjustment	NOUN
ftr-370	183	18	to	to	ADP
ftr-370	183	19	the	the	DET
ftr-370	183	20	sales	sale	NOUN
ftr-370	183	21	price	price	NOUN
ftr-370	183	22	in	in	ADP
ftr-370	183	23	calculating	calculate	VERB
ftr-370	183	24	gross	gross	ADJ
ftr-370	183	25	receipts	receipt	NOUN
ftr-370	183	26	,	,	PUNCT
ftr-370	183	27	is	be	AUX
ftr-370	183	28	an	an	DET
ftr-370	183	29	issue	issue	NOUN
ftr-370	183	30	under	under	ADP
ftr-370	183	31	reconsideration	reconsideration	NOUN
ftr-370	183	32	.	.	PUNCT
ftr-370	184	1	therefore	therefore	ADV
ftr-370	184	2	,	,	PUNCT
ftr-370	184	3	pending	pende	VERB
ftr-370	184	4	the	the	DET
ftr-370	184	5	service	service	NOUN
ftr-370	184	6	’s	’s	PART
ftr-370	184	7	reconsideration	reconsideration	NOUN
ftr-370	184	8	of	of	ADP
ftr-370	184	9	the	the	DET
ftr-370	184	10	issue	issue	NOUN
ftr-370	184	11	and	and	CCONJ
ftr-370	184	12	publication	publication	NOUN
ftr-370	184	13	of	of	ADP
ftr-370	184	14	subsequent	subsequent	ADJ
ftr-370	184	15	guidance	guidance	NOUN
ftr-370	184	16	,	,	PUNCT
ftr-370	184	17	the	the	DET
ftr-370	184	18	service	service	NOUN
ftr-370	184	19	will	will	AUX
ftr-370	184	20	not	not	PART
ftr-370	184	21	apply	apply	VERB
ftr-370	184	22	,	,	PUNCT
ftr-370	184	23	and	and	CCONJ
ftr-370	184	24	taxpayers	taxpayer	NOUN
ftr-370	184	25	may	may	AUX
ftr-370	184	26	not	not	PART
ftr-370	184	27	rely	rely	VERB
ftr-370	184	28	on	on	ADP
ftr-370	184	29	,	,	PUNCT
ftr-370	184	30	the	the	DET
ftr-370	184	31	conclusion	conclusion	NOUN
ftr-370	184	32	of	of	ADP
ftr-370	184	33	rev	rev	PROPN
ftr-370	184	34	.	.	PROPN
ftr-370	184	35	rul	rul	PROPN
ftr-370	184	36	.	.	PUNCT
ftr-370	185	1	76	76	NUM
ftr-370	185	2	-	-	SYM
ftr-370	185	3	96	96	NUM
ftr-370	185	4	that	that	PRON
ftr-370	185	5	rebates	rebate	NOUN
ftr-370	185	6	made	make	VERB
ftr-370	185	7	by	by	ADP
ftr-370	185	8	the	the	DET
ftr-370	185	9	manufacturer	manufacturer	NOUN
ftr-370	185	10	are	be	AUX
ftr-370	185	11	ordinary	ordinary	ADJ
ftr-370	185	12	and	and	CCONJ
ftr-370	185	13	necessary	necessary	ADJ
ftr-370	185	14	business	business	NOUN
ftr-370	185	15	expenses	expense	NOUN
ftr-370	185	16	deductible	deductible	ADJ
ftr-370	185	17	under	under	ADP
ftr-370	185	18	§	§	PROPN
ftr-370	185	19	162	162	NUM
ftr-370	185	20	.	.	PUNCT
ftr-370	186	1	3	3	X
ftr-370	186	2	.	.	PUNCT
ftr-370	186	3	“	"	PUNCT
ftr-370	186	4	taxation	taxation	NOUN
ftr-370	186	5	*	*	PUNCT
ftr-370	187	1	*	*	PUNCT
ftr-370	187	2	*	*	PUNCT
ftr-370	187	3	is	be	AUX
ftr-370	187	4	eternally	eternally	ADV
ftr-370	187	5	lively	lively	ADJ
ftr-370	187	6	;	;	PUNCT
ftr-370	187	7	it	it	PRON
ftr-370	187	8	concerns	concern	VERB
ftr-370	187	9	ninetenths	ninetenth	NOUN
ftr-370	187	10	of	of	ADP
ftr-370	187	11	us	we	PRON
ftr-370	187	12	more	more	ADV
ftr-370	187	13	directly	directly	ADV
ftr-370	187	14	than	than	ADP
ftr-370	187	15	either	either	CCONJ
ftr-370	187	16	smallpox	smallpox	NOUN
ftr-370	187	17	or	or	CCONJ
ftr-370	187	18	golf	golf	NOUN
ftr-370	187	19	,	,	PUNCT
ftr-370	187	20	and	and	CCONJ
ftr-370	187	21	has	have	VERB
ftr-370	187	22	just	just	ADV
ftr-370	187	23	as	as	ADV
ftr-370	187	24	much	much	ADJ
ftr-370	187	25	drama	drama	NOUN
ftr-370	187	26	in	in	ADP
ftr-370	187	27	it	it	PRON
ftr-370	187	28	;	;	PUNCT
ftr-370	187	29	moreover	moreover	ADV
ftr-370	187	30	,	,	PUNCT
ftr-370	187	31	it	it	PRON
ftr-370	187	32	has	have	AUX
ftr-370	187	33	been	be	AUX
ftr-370	187	34	mellowed	mellow	VERB
ftr-370	187	35	and	and	CCONJ
ftr-370	187	36	made	make	VERB
ftr-370	187	37	gay	gay	ADJ
ftr-370	187	38	by	by	ADP
ftr-370	187	39	as	as	ADV
ftr-370	187	40	many	many	ADJ
ftr-370	187	41	gaudy	gaudy	ADJ
ftr-370	187	42	,	,	PUNCT
ftr-370	187	43	preposterous	preposterous	ADJ
ftr-370	187	44	theories	theory	NOUN
ftr-370	187	45	.	.	PUNCT
ftr-370	187	46	”	"	PUNCT
ftr-370	188	1	—	—	PUNCT
ftr-370	188	2	h.l	h.l	PROPN
ftr-370	188	3	.	.	PROPN
ftr-370	188	4	mencken	mencken	PROPN
ftr-370	188	5	,	,	PUNCT
ftr-370	188	6	“	"	PUNCT
ftr-370	188	7	the	the	DET
ftr-370	188	8	dismal	dismal	ADJ
ftr-370	188	9	science	science	NOUN
ftr-370	188	10	,	,	PUNCT
ftr-370	188	11	”	"	PUNCT
ftr-370	188	12	smart	smart	ADJ
ftr-370	188	13	set	set	NOUN
ftr-370	188	14	,	,	PUNCT
ftr-370	188	15	june	june	PROPN
ftr-370	188	16	1922	1922	NUM
ftr-370	188	17	,	,	PUNCT
ftr-370	188	18	at	at	ADP
ftr-370	188	19	42	42	NUM
ftr-370	188	20	.	.	PUNCT
ftr-370	189	1	monk	monk	PROPN
ftr-370	189	2	v.	v.	PROPN
ftr-370	189	3	commissioner	commissioner	PROPN
ftr-370	189	4	,	,	PUNCT
ftr-370	189	5	t.c	t.c	PROPN
ftr-370	189	6	.	.	PROPN
ftr-370	189	7	memo	memo	NOUN
ftr-370	189	8	.	.	PUNCT
ftr-370	190	1	2008	2008	NUM
ftr-370	190	2	-	-	SYM
ftr-370	190	3	64	64	NUM
ftr-370	190	4	(	(	PUNCT
ftr-370	190	5	3/17/08	3/17/08	NUM
ftr-370	190	6	)	)	PUNCT
ftr-370	190	7	.	.	PUNCT
ftr-370	191	1	for	for	ADP
ftr-370	191	2	many	many	ADJ
ftr-370	191	3	years	year	NOUN
ftr-370	191	4	,	,	PUNCT
ftr-370	191	5	the	the	DET
ftr-370	191	6	taxpayer	taxpayer	NOUN
ftr-370	191	7	had	have	AUX
ftr-370	191	8	reported	report	VERB
ftr-370	191	9	his	his	PRON
ftr-370	191	10	interest	interest	NOUN
ftr-370	191	11	in	in	ADP
ftr-370	191	12	a	a	DET
ftr-370	191	13	baltimore	baltimore	PROPN
ftr-370	191	14	bar	bar	NOUN
ftr-370	191	15	,	,	PUNCT
ftr-370	191	16	called	call	VERB
ftr-370	191	17	chuck	chuck	PROPN
ftr-370	191	18	’s	’s	PART
ftr-370	191	19	place	place	NOUN
ftr-370	191	20	,	,	PUNCT
ftr-370	191	21	as	as	ADP
ftr-370	191	22	a	a	DET
ftr-370	191	23	sole	sole	ADJ
ftr-370	191	24	proprietorship	proprietorship	NOUN
ftr-370	191	25	on	on	ADP
ftr-370	191	26	his	his	PRON
ftr-370	191	27	tax	tax	NOUN
ftr-370	191	28	returns	return	NOUN
ftr-370	191	29	.	.	PUNCT
ftr-370	192	1	his	his	PRON
ftr-370	192	2	name	name	NOUN
ftr-370	192	3	was	be	AUX
ftr-370	192	4	on	on	ADP
ftr-370	192	5	the	the	DET
ftr-370	192	6	bar	bar	NOUN
ftr-370	192	7	’s	’s	PART
ftr-370	192	8	liquor	liquor	NOUN
ftr-370	192	9	license	license	NOUN
ftr-370	192	10	,	,	PUNCT
ftr-370	192	11	his	his	PRON
ftr-370	192	12	name	name	NOUN
ftr-370	192	13	on	on	ADP
ftr-370	192	14	the	the	DET
ftr-370	192	15	bar	bar	NOUN
ftr-370	192	16	’s	’s	PART
ftr-370	192	17	checking	checking	NOUN
ftr-370	192	18	account	account	NOUN
ftr-370	192	19	,	,	PUNCT
ftr-370	192	20	and	and	CCONJ
ftr-370	192	21	he	he	PRON
ftr-370	192	22	was	be	AUX
ftr-370	192	23	recognized	recognize	VERB
ftr-370	192	24	by	by	ADP
ftr-370	192	25	maryland	maryland	NOUN
ftr-370	192	26	as	as	ADP
ftr-370	192	27	the	the	DET
ftr-370	192	28	bar	bar	NOUN
ftr-370	192	29	’s	’s	PART
ftr-370	192	30	lottery	lottery	NOUN
ftr-370	192	31	agent	agent	NOUN
ftr-370	192	32	.	.	PUNCT
ftr-370	193	1	during	during	ADP
ftr-370	193	2	the	the	DET
ftr-370	193	3	course	course	NOUN
ftr-370	193	4	of	of	ADP
ftr-370	193	5	an	an	DET
ftr-370	193	6	audit	audit	NOUN
ftr-370	193	7	,	,	PUNCT
ftr-370	193	8	the	the	DET
ftr-370	193	9	taxpayer	taxpayer	NOUN
ftr-370	193	10	’s	’s	PART
ftr-370	193	11	accountant	accountant	NOUN
ftr-370	193	12	ascertained	ascertain	VERB
ftr-370	193	13	that	that	SCONJ
ftr-370	193	14	the	the	DET
ftr-370	193	15	true	true	ADJ
ftr-370	193	16	economic	economic	ADJ
ftr-370	193	17	relationship	relationship	NOUN
ftr-370	193	18	between	between	ADP
ftr-370	193	19	the	the	DET
ftr-370	193	20	taxpayer	taxpayer	NOUN
ftr-370	193	21	and	and	CCONJ
ftr-370	193	22	the	the	DET
ftr-370	193	23	operator	operator	NOUN
ftr-370	193	24	of	of	ADP
ftr-370	193	25	the	the	DET
ftr-370	193	26	bar	bar	NOUN
ftr-370	193	27	was	be	AUX
ftr-370	193	28	a	a	DET
ftr-370	193	29	lease	lease	NOUN
ftr-370	193	30	that	that	PRON
ftr-370	193	31	provided	provide	VERB
ftr-370	193	32	for	for	ADP
ftr-370	193	33	a	a	DET
ftr-370	193	34	set	set	VERB
ftr-370	193	35	monthly	monthly	ADJ
ftr-370	193	36	rent	rent	NOUN
ftr-370	193	37	and	and	CCONJ
ftr-370	193	38	an	an	DET
ftr-370	193	39	allocation	allocation	NOUN
ftr-370	193	40	of	of	ADP
ftr-370	193	41	maintenance	maintenance	NOUN
ftr-370	193	42	and	and	CCONJ
ftr-370	193	43	repair	repair	NOUN
ftr-370	193	44	expenses	expense	NOUN
ftr-370	193	45	;	;	PUNCT
ftr-370	193	46	the	the	DET
ftr-370	193	47	taxpayer	taxpayer	NOUN
ftr-370	193	48	did	do	AUX
ftr-370	193	49	not	not	PART
ftr-370	193	50	share	share	VERB
ftr-370	193	51	in	in	ADP
ftr-370	193	52	profits	profit	NOUN
ftr-370	193	53	or	or	CCONJ
ftr-370	193	54	bear	bear	VERB
ftr-370	193	55	any	any	DET
ftr-370	193	56	risk	risk	NOUN
ftr-370	193	57	of	of	ADP
ftr-370	193	58	operating	operating	NOUN
ftr-370	193	59	losses	loss	NOUN
ftr-370	193	60	.	.	PUNCT
ftr-370	194	1	the	the	DET
ftr-370	194	2	reason	reason	NOUN
ftr-370	194	3	the	the	DET
ftr-370	194	4	arrangement	arrangement	NOUN
ftr-370	194	5	was	be	AUX
ftr-370	194	6	structured	structure	VERB
ftr-370	194	7	as	as	SCONJ
ftr-370	194	8	it	it	PRON
ftr-370	194	9	appeared	appear	VERB
ftr-370	194	10	to	to	PART
ftr-370	194	11	be	be	AUX
ftr-370	194	12	was	be	AUX
ftr-370	194	13	that	that	SCONJ
ftr-370	194	14	the	the	DET
ftr-370	194	15	bar	bar	NOUN
ftr-370	194	16	operator	operator	NOUN
ftr-370	194	17	,	,	PUNCT
ftr-370	194	18	an	an	DET
ftr-370	194	19	old	old	ADJ
ftr-370	194	20	friend	friend	NOUN
ftr-370	194	21	of	of	ADP
ftr-370	194	22	the	the	DET
ftr-370	194	23	taxpayer	taxpayer	NOUN
ftr-370	194	24	’s	’	VERB
ftr-370	194	25	believed	believe	VERB
ftr-370	194	26	that	that	SCONJ
ftr-370	194	27	his	his	PRON
ftr-370	194	28	40	40	NUM
ftr-370	194	29	-	-	PUNCT
ftr-370	194	30	year	year	NOUN
ftr-370	194	31	-	-	PUNCT
ftr-370	194	32	old	old	ADJ
ftr-370	194	33	felony	felony	NOUN
ftr-370	194	34	conviction	conviction	NOUN
ftr-370	194	35	would	would	AUX
ftr-370	194	36	prevent	prevent	VERB
ftr-370	194	37	a	a	DET
ftr-370	194	38	liquor	liquor	NOUN
ftr-370	194	39	license	license	NOUN
ftr-370	194	40	and	and	CCONJ
ftr-370	194	41	state	state	NOUN
ftr-370	194	42	lottery	lottery	NOUN
ftr-370	194	43	agency	agency	NOUN
ftr-370	194	44	from	from	ADP
ftr-370	194	45	being	be	AUX
ftr-370	194	46	issued	issue	VERB
ftr-370	194	47	to	to	ADP
ftr-370	194	48	him	he	PRON
ftr-370	194	49	,	,	PUNCT
ftr-370	194	50	so	so	ADV
ftr-370	194	51	the	the	DET
ftr-370	194	52	taxpayer	taxpayer	NOUN
ftr-370	194	53	filed	file	VERB
ftr-370	194	54	the	the	DET
ftr-370	194	55	paperwork	paperwork	NOUN
ftr-370	194	56	for	for	ADP
ftr-370	194	57	him	he	PRON
ftr-370	194	58	.	.	PUNCT
ftr-370	195	1	•	•	NUM
ftr-370	195	2	the	the	DET
ftr-370	195	3	tax	tax	NOUN
ftr-370	195	4	court	court	NOUN
ftr-370	195	5	(	(	PUNCT
ftr-370	195	6	judge	judge	NOUN
ftr-370	195	7	haines	haine	NOUN
ftr-370	195	8	)	)	PUNCT
ftr-370	195	9	held	hold	VERB
ftr-370	195	10	that	that	SCONJ
ftr-370	195	11	an	an	DET
ftr-370	195	12	arrangement	arrangement	NOUN
ftr-370	195	13	that	that	PRON
ftr-370	195	14	was	be	AUX
ftr-370	195	15	in	in	ADP
ftr-370	195	16	substance	substance	NOUN
ftr-370	195	17	a	a	DET
ftr-370	195	18	valid	valid	ADJ
ftr-370	195	19	oral	oral	ADJ
ftr-370	195	20	lease	lease	NOUN
ftr-370	195	21	of	of	ADP
ftr-370	195	22	real	real	ADJ
ftr-370	195	23	property	property	NOUN
ftr-370	195	24	to	to	ADP
ftr-370	195	25	the	the	DET
ftr-370	195	26	true	true	ADJ
ftr-370	195	27	operator	operator	NOUN
ftr-370	195	28	of	of	ADP
ftr-370	195	29	the	the	DET
ftr-370	195	30	bar	bar	NOUN
ftr-370	195	31	business	business	NOUN
ftr-370	195	32	and	and	CCONJ
ftr-370	195	33	should	should	AUX
ftr-370	195	34	be	be	AUX
ftr-370	195	35	treated	treat	VERB
ftr-370	195	36	as	as	ADP
ftr-370	195	37	such	such	ADJ
ftr-370	195	38	,	,	PUNCT
ftr-370	195	39	even	even	ADV
ftr-370	195	40	though	though	SCONJ
ftr-370	195	41	the	the	DET
ftr-370	195	42	taxpayer	taxpayer	NOUN
ftr-370	195	43	appeared	appear	VERB
ftr-370	195	44	to	to	PART
ftr-370	195	45	be	be	AUX
ftr-370	195	46	the	the	DET
ftr-370	195	47	owner	owner	NOUN
ftr-370	195	48	of	of	ADP
ftr-370	195	49	the	the	DET
ftr-370	195	50	business	business	NOUN
ftr-370	195	51	on	on	ADP
ftr-370	195	52	all	all	PRON
ftr-370	195	53	of	of	ADP
ftr-370	195	54	the	the	DET
ftr-370	195	55	relevant	relevant	ADJ
ftr-370	195	56	documentation	documentation	NOUN
ftr-370	195	57	.	.	PUNCT
ftr-370	196	1	“	"	PUNCT
ftr-370	196	2	[	[	X
ftr-370	196	3	w]here	w]here	PRON
ftr-370	196	4	there	there	PRON
ftr-370	196	5	is	be	VERB
ftr-370	196	6	written	write	VERB
ftr-370	196	7	documentation	documentation	NOUN
ftr-370	196	8	which	which	PRON
ftr-370	196	9	contradicts	contradict	VERB
ftr-370	196	10	the	the	DET
ftr-370	196	11	reality	reality	NOUN
ftr-370	196	12	of	of	ADP
ftr-370	196	13	a	a	DET
ftr-370	196	14	situation	situation	NOUN
ftr-370	196	15	,	,	PUNCT
ftr-370	196	16	we	we	PRON
ftr-370	196	17	disregard	disregard	VERB
ftr-370	196	18	the	the	DET
ftr-370	196	19	documents	document	NOUN
ftr-370	196	20	to	to	PART
ftr-370	196	21	properly	properly	ADV
ftr-370	196	22	tax	tax	VERB
ftr-370	196	23	the	the	DET
ftr-370	196	24	person	person	NOUN
ftr-370	196	25	actually	actually	ADV
ftr-370	196	26	earning	earn	VERB
ftr-370	196	27	the	the	DET
ftr-370	196	28	income	income	NOUN
ftr-370	196	29	.	.	PUNCT
ftr-370	196	30	...	...	PUNCT
ftr-370	197	1	‘	'	PUNCT
ftr-370	197	2	[	[	X
ftr-370	197	3	i]n	i]n	VERB
ftr-370	197	4	a	a	DET
ftr-370	197	5	labor	labor	NOUN
ftr-370	197	6	-	-	PUNCT
ftr-370	197	7	intensive	intensive	ADJ
ftr-370	197	8	business	business	NOUN
ftr-370	197	9	with	with	ADP
ftr-370	197	10	no	no	DET
ftr-370	197	11	employees	employee	NOUN
ftr-370	197	12	,	,	PUNCT
ftr-370	197	13	there	there	PRON
ftr-370	197	14	is	be	VERB
ftr-370	197	15	a	a	DET
ftr-370	197	16	strong	strong	ADJ
ftr-370	197	17	suggestion	suggestion	NOUN
ftr-370	197	18	that	that	SCONJ
ftr-370	197	19	the	the	DET
ftr-370	197	20	individuals	individual	NOUN
ftr-370	197	21	performing	perform	VERB
ftr-370	197	22	the	the	DET
ftr-370	197	23	labor	labor	NOUN
ftr-370	197	24	own	own	VERB
ftr-370	197	25	the	the	DET
ftr-370	197	26	business	business	NOUN
ftr-370	197	27	.	.	PUNCT
ftr-370	197	28	’	'	PUNCT
ftr-370	197	29	”	"	PUNCT
ftr-370	198	1	(	(	PUNCT
ftr-370	198	2	quoting	quote	VERB
ftr-370	198	3	malone	malone	PROPN
ftr-370	198	4	v.	v.	ADP
ftr-370	198	5	commissioner	commissioner	PROPN
ftr-370	198	6	,	,	PUNCT
ftr-370	198	7	t.c	t.c	PROPN
ftr-370	198	8	.	.	PROPN
ftr-370	198	9	memo	memo	NOUN
ftr-370	198	10	.	.	PUNCT
ftr-370	199	1	2005	2005	NUM
ftr-370	199	2	-	-	SYM
ftr-370	199	3	69	69	NUM
ftr-370	199	4	(	(	PUNCT
ftr-370	199	5	2005	2005	NUM
ftr-370	199	6	)	)	PUNCT
ftr-370	199	7	)	)	PUNCT
ftr-370	199	8	.	.	PUNCT
ftr-370	200	1	•	•	NOUN
ftr-370	200	2	the	the	DET
ftr-370	200	3	court	court	NOUN
ftr-370	200	4	observed	observe	VERB
ftr-370	200	5	,	,	PUNCT
ftr-370	200	6	“	"	PUNCT
ftr-370	200	7	[	[	X
ftr-370	200	8	t]hough	t]hough	ADP
ftr-370	200	9	we	we	PRON
ftr-370	200	10	assert	assert	VERB
ftr-370	200	11	no	no	DET
ftr-370	200	12	expertise	expertise	NOUN
ftr-370	200	13	in	in	ADP
ftr-370	200	14	maryland	maryland	PROPN
ftr-370	200	15	administrative	administrative	ADJ
ftr-370	200	16	law	law	NOUN
ftr-370	200	17	,	,	PUNCT
ftr-370	200	18	it	it	PRON
ftr-370	200	19	seems	seem	VERB
ftr-370	200	20	unlikely	unlikely	ADJ
ftr-370	200	21	that	that	SCONJ
ftr-370	200	22	either	either	CCONJ
ftr-370	200	23	monk	monk	NOUN
ftr-370	200	24	or	or	CCONJ
ftr-370	200	25	maney	maney	NOUN
ftr-370	200	26	will	will	AUX
ftr-370	200	27	benefit	benefit	VERB
ftr-370	200	28	from	from	ADP
ftr-370	200	29	the	the	DET
ftr-370	200	30	position	position	NOUN
ftr-370	200	31	on	on	ADP
ftr-370	200	32	the	the	DET
ftr-370	200	33	true	true	ADJ
ftr-370	200	34	ownership	ownership	NOUN
ftr-370	200	35	of	of	ADP
ftr-370	200	36	chuck	chuck	PROPN
ftr-370	200	37	’s	’s	PART
ftr-370	200	38	place	place	NOUN
ftr-370	201	1	that	that	PRON
ftr-370	201	2	286	286	NUM
ftr-370	201	3	florida	florida	PROPN
ftr-370	201	4	tax	tax	NOUN
ftr-370	201	5	review	review	NOUN
ftr-370	202	1	[	[	X
ftr-370	202	2	vol	vol	NOUN
ftr-370	202	3	.	.	PUNCT
ftr-370	202	4	9	9	NUM
ftr-370	202	5	:	:	PUNCT
ftr-370	202	6	si	si	X
ftr-370	202	7	they	they	PRON
ftr-370	202	8	have	have	AUX
ftr-370	202	9	taken	take	VERB
ftr-370	202	10	in	in	ADP
ftr-370	202	11	this	this	DET
ftr-370	202	12	case	case	NOUN
ftr-370	202	13	when	when	SCONJ
ftr-370	202	14	maryland	maryland	PROPN
ftr-370	202	15	authorities	authority	NOUN
ftr-370	202	16	learn	learn	VERB
ftr-370	202	17	of	of	ADP
ftr-370	202	18	it	it	PRON
ftr-370	202	19	,	,	PUNCT
ftr-370	202	20	further	far	ADV
ftr-370	202	21	bolstering	bolster	VERB
ftr-370	202	22	their	their	PRON
ftr-370	202	23	credibility	credibility	NOUN
ftr-370	202	24	on	on	ADP
ftr-370	202	25	this	this	DET
ftr-370	202	26	point	point	NOUN
ftr-370	202	27	.	.	PUNCT
ftr-370	202	28	”	"	PUNCT
ftr-370	203	1	•	•	NUM
ftr-370	203	2	judge	judge	NOUN
ftr-370	203	3	haines	haine	NOUN
ftr-370	203	4	demonstrated	demonstrate	VERB
ftr-370	203	5	his	his	PRON
ftr-370	203	6	wit	wit	NOUN
ftr-370	203	7	and	and	CCONJ
ftr-370	203	8	literacy	literacy	NOUN
ftr-370	203	9	by	by	ADP
ftr-370	203	10	including	include	VERB
ftr-370	203	11	the	the	DET
ftr-370	203	12	quotation	quotation	NOUN
ftr-370	203	13	from	from	ADP
ftr-370	203	14	mencken	mencken	PROPN
ftr-370	203	15	in	in	ADP
ftr-370	203	16	the	the	DET
ftr-370	203	17	opening	opening	NOUN
ftr-370	203	18	paragraph	paragraph	NOUN
ftr-370	203	19	of	of	ADP
ftr-370	203	20	his	his	PRON
ftr-370	203	21	opinion	opinion	NOUN
ftr-370	203	22	.	.	PUNCT
ftr-370	204	1	4	4	X
ftr-370	204	2	.	.	X
ftr-370	204	3	the	the	DET
ftr-370	204	4	housing	housing	NOUN
ftr-370	204	5	assistance	assistance	NOUN
ftr-370	204	6	tax	tax	NOUN
ftr-370	204	7	act	act	NOUN
ftr-370	204	8	of	of	ADP
ftr-370	204	9	2008	2008	NUM
ftr-370	204	10	,	,	PUNCT
ftr-370	204	11	§	§	PROPN
ftr-370	204	12	3022(a)(1	3022(a)(1	NUM
ftr-370	204	13	)	)	PUNCT
ftr-370	204	14	,	,	PUNCT
ftr-370	204	15	removes	remove	VERB
ftr-370	204	16	from	from	ADP
ftr-370	204	17	treatment	treatment	NOUN
ftr-370	204	18	as	as	ADP
ftr-370	204	19	tax	tax	NOUN
ftr-370	204	20	preferences	preference	NOUN
ftr-370	204	21	for	for	ADP
ftr-370	204	22	alternative	alternative	ADJ
ftr-370	204	23	minimum	minimum	ADJ
ftr-370	204	24	tax	tax	NOUN
ftr-370	204	25	purposes	purpose	NOUN
ftr-370	204	26	interest	interest	NOUN
ftr-370	204	27	from	from	ADP
ftr-370	204	28	exempt	exempt	ADJ
ftr-370	204	29	facility	facility	NOUN
ftr-370	204	30	bonds	bond	NOUN
ftr-370	204	31	where	where	SCONJ
ftr-370	204	32	95	95	NUM
ftr-370	204	33	%	%	NOUN
ftr-370	204	34	or	or	CCONJ
ftr-370	204	35	more	more	ADJ
ftr-370	204	36	of	of	ADP
ftr-370	204	37	the	the	DET
ftr-370	204	38	proceeds	proceed	NOUN
ftr-370	204	39	of	of	ADP
ftr-370	204	40	the	the	DET
ftr-370	204	41	issue	issue	NOUN
ftr-370	204	42	are	be	AUX
ftr-370	204	43	used	use	VERB
ftr-370	204	44	to	to	PART
ftr-370	204	45	provide	provide	VERB
ftr-370	204	46	qualified	qualified	ADJ
ftr-370	204	47	residential	residential	ADJ
ftr-370	204	48	rental	rental	ADJ
ftr-370	204	49	projects	project	NOUN
ftr-370	204	50	,	,	PUNCT
ftr-370	204	51	qualified	qualified	ADJ
ftr-370	204	52	mortgage	mortgage	NOUN
ftr-370	204	53	bonds	bond	NOUN
ftr-370	204	54	,	,	PUNCT
ftr-370	204	55	and	and	CCONJ
ftr-370	204	56	qualified	qualified	ADJ
ftr-370	204	57	veterans	veteran	NOUN
ftr-370	204	58	’	’	PART
ftr-370	204	59	mortgage	mortgage	NOUN
ftr-370	204	60	bonds	bond	NOUN
ftr-370	204	61	.	.	PUNCT
ftr-370	205	1	tax	tax	NOUN
ftr-370	205	2	exempt	exempt	ADJ
ftr-370	205	3	interest	interest	NOUN
ftr-370	205	4	on	on	ADP
ftr-370	205	5	these	these	DET
ftr-370	205	6	instruments	instrument	NOUN
ftr-370	205	7	also	also	ADV
ftr-370	205	8	is	be	AUX
ftr-370	205	9	removed	remove	VERB
ftr-370	205	10	from	from	ADP
ftr-370	205	11	corporate	corporate	ADJ
ftr-370	205	12	amt	amt	PROPN
ftr-370	205	13	adjustments	adjustment	NOUN
ftr-370	205	14	in	in	ADP
ftr-370	205	15	determining	determine	VERB
ftr-370	205	16	adjusted	adjust	VERB
ftr-370	205	17	current	current	ADJ
ftr-370	205	18	earnings	earning	NOUN
ftr-370	205	19	.	.	PUNCT
ftr-370	206	1	•	•	NUM
ftr-370	206	2	a	a	DET
ftr-370	206	3	rental	rental	ADJ
ftr-370	206	4	project	project	NOUN
ftr-370	206	5	is	be	AUX
ftr-370	206	6	qualified	qualified	ADJ
ftr-370	206	7	under	under	ADP
ftr-370	206	8	§	§	PROPN
ftr-370	206	9	142(d	142(d	NUM
ftr-370	206	10	)	)	PUNCT
ftr-370	206	11	if	if	SCONJ
ftr-370	206	12	either	either	PRON
ftr-370	206	13	20	20	NUM
ftr-370	206	14	percent	percent	NOUN
ftr-370	206	15	or	or	CCONJ
ftr-370	206	16	more	more	ADJ
ftr-370	206	17	of	of	ADP
ftr-370	206	18	the	the	DET
ftr-370	206	19	project	project	NOUN
ftr-370	206	20	’s	’s	PART
ftr-370	206	21	units	unit	NOUN
ftr-370	206	22	are	be	AUX
ftr-370	206	23	occupied	occupy	VERB
ftr-370	206	24	by	by	ADP
ftr-370	206	25	persons	person	NOUN
ftr-370	206	26	whose	whose	DET
ftr-370	206	27	gross	gross	ADJ
ftr-370	206	28	income	income	NOUN
ftr-370	206	29	is	be	AUX
ftr-370	206	30	50	50	NUM
ftr-370	206	31	percent	percent	NOUN
ftr-370	206	32	or	or	CCONJ
ftr-370	206	33	less	less	ADJ
ftr-370	206	34	of	of	ADP
ftr-370	206	35	the	the	DET
ftr-370	206	36	area	area	NOUN
ftr-370	206	37	median	median	ADJ
ftr-370	206	38	gross	gross	ADJ
ftr-370	206	39	income	income	NOUN
ftr-370	206	40	,	,	PUNCT
ftr-370	206	41	or	or	CCONJ
ftr-370	206	42	40	40	NUM
ftr-370	206	43	percent	percent	NOUN
ftr-370	206	44	or	or	CCONJ
ftr-370	206	45	more	more	ADJ
ftr-370	206	46	of	of	ADP
ftr-370	206	47	the	the	DET
ftr-370	206	48	units	unit	NOUN
ftr-370	206	49	are	be	AUX
ftr-370	206	50	occupied	occupy	VERB
ftr-370	206	51	by	by	ADP
ftr-370	206	52	persons	person	NOUN
ftr-370	206	53	whose	whose	DET
ftr-370	206	54	income	income	NOUN
ftr-370	206	55	is	be	AUX
ftr-370	206	56	60	60	NUM
ftr-370	206	57	percent	percent	NOUN
ftr-370	206	58	or	or	CCONJ
ftr-370	206	59	less	less	ADJ
ftr-370	206	60	of	of	ADP
ftr-370	206	61	the	the	DET
ftr-370	206	62	area	area	NOUN
ftr-370	206	63	median	median	ADJ
ftr-370	206	64	gross	gross	ADJ
ftr-370	206	65	income	income	NOUN
ftr-370	206	66	.	.	PUNCT
ftr-370	207	1	•	•	NUM
ftr-370	207	2	a	a	DET
ftr-370	207	3	bond	bond	NOUN
ftr-370	207	4	qualifies	qualify	VERB
ftr-370	207	5	as	as	ADP
ftr-370	207	6	a	a	DET
ftr-370	207	7	qualified	qualified	ADJ
ftr-370	207	8	mortgage	mortgage	NOUN
ftr-370	207	9	bond	bond	NOUN
ftr-370	207	10	under	under	ADP
ftr-370	207	11	§	§	PROPN
ftr-370	207	12	143(a	143(a	PROPN
ftr-370	207	13	)	)	PUNCT
ftr-370	207	14	if	if	SCONJ
ftr-370	207	15	it	it	PRON
ftr-370	207	16	is	be	AUX
ftr-370	207	17	part	part	NOUN
ftr-370	207	18	of	of	ADP
ftr-370	207	19	an	an	DET
ftr-370	207	20	issue	issue	NOUN
ftr-370	207	21	all	all	PRON
ftr-370	207	22	of	of	ADP
ftr-370	207	23	the	the	DET
ftr-370	207	24	proceeds	proceed	NOUN
ftr-370	207	25	of	of	ADP
ftr-370	207	26	which	which	PRON
ftr-370	207	27	are	be	AUX
ftr-370	207	28	used	use	VERB
ftr-370	207	29	to	to	PART
ftr-370	207	30	finance	finance	VERB
ftr-370	207	31	owner	owner	NOUN
ftr-370	207	32	-	-	PUNCT
ftr-370	207	33	occupied	occupy	VERB
ftr-370	207	34	residences	residence	NOUN
ftr-370	207	35	for	for	ADP
ftr-370	207	36	first	first	ADJ
ftr-370	207	37	-	-	PUNCT
ftr-370	207	38	time	time	NOUN
ftr-370	207	39	home	home	NOUN
ftr-370	207	40	owners	owner	NOUN
ftr-370	207	41	with	with	ADP
ftr-370	207	42	a	a	DET
ftr-370	207	43	purchase	purchase	NOUN
ftr-370	207	44	price	price	NOUN
ftr-370	207	45	not	not	PART
ftr-370	207	46	exceeding	exceed	VERB
ftr-370	207	47	90	90	NUM
ftr-370	207	48	percent	percent	NOUN
ftr-370	207	49	of	of	ADP
ftr-370	207	50	the	the	DET
ftr-370	207	51	average	average	ADJ
ftr-370	207	52	area	area	NOUN
ftr-370	207	53	purchase	purchase	NOUN
ftr-370	207	54	price	price	NOUN
ftr-370	207	55	.	.	PUNCT
ftr-370	208	1	•	•	NOUN
ftr-370	208	2	a	a	DET
ftr-370	208	3	bond	bond	NOUN
ftr-370	208	4	is	be	AUX
ftr-370	208	5	a	a	DET
ftr-370	208	6	qualified	qualified	ADJ
ftr-370	208	7	veterans	veteran	NOUN
ftr-370	208	8	’	’	PART
ftr-370	208	9	mortgage	mortgage	NOUN
ftr-370	208	10	bond	bond	NOUN
ftr-370	208	11	under	under	ADP
ftr-370	208	12	§	§	PROPN
ftr-370	208	13	143(b	143(b	NOUN
ftr-370	208	14	)	)	PUNCT
ftr-370	208	15	if	if	SCONJ
ftr-370	208	16	it	it	PRON
ftr-370	208	17	is	be	AUX
ftr-370	208	18	part	part	NOUN
ftr-370	208	19	of	of	ADP
ftr-370	208	20	an	an	DET
ftr-370	208	21	issue	issue	NOUN
ftr-370	208	22	95	95	NUM
ftr-370	208	23	percent	percent	NOUN
ftr-370	208	24	of	of	ADP
ftr-370	208	25	which	which	PRON
ftr-370	208	26	is	be	AUX
ftr-370	208	27	used	use	VERB
ftr-370	208	28	to	to	PART
ftr-370	208	29	provide	provide	VERB
ftr-370	208	30	residences	residence	NOUN
ftr-370	208	31	for	for	ADP
ftr-370	208	32	veterans	veteran	NOUN
ftr-370	208	33	.	.	PUNCT
ftr-370	209	1	5	5	X
ftr-370	209	2	.	.	X
ftr-370	209	3	pate	pate	PROPN
ftr-370	209	4	v.	v.	PROPN
ftr-370	209	5	commissioner	commissioner	PROPN
ftr-370	209	6	,	,	PUNCT
ftr-370	209	7	t.c	t.c	PROPN
ftr-370	209	8	.	.	PROPN
ftr-370	209	9	memo	memo	NOUN
ftr-370	209	10	.	.	PUNCT
ftr-370	210	1	2008	2008	NUM
ftr-370	210	2	-	-	SYM
ftr-370	210	3	272	272	NUM
ftr-370	210	4	(	(	PUNCT
ftr-370	210	5	12/9/08	12/9/08	NUM
ftr-370	210	6	)	)	PUNCT
ftr-370	210	7	.	.	PUNCT
ftr-370	211	1	the	the	DET
ftr-370	211	2	tax	tax	NOUN
ftr-370	211	3	court	court	NOUN
ftr-370	211	4	(	(	PUNCT
ftr-370	211	5	judge	judge	PROPN
ftr-370	211	6	cohen	cohen	PROPN
ftr-370	211	7	)	)	PUNCT
ftr-370	211	8	disregarded	disregard	VERB
ftr-370	211	9	the	the	DET
ftr-370	211	10	taxpayer	taxpayer	NOUN
ftr-370	211	11	’s	’s	PART
ftr-370	211	12	purported	purport	VERB
ftr-370	211	13	joint	joint	ADJ
ftr-370	211	14	venture	venture	NOUN
ftr-370	211	15	and	and	CCONJ
ftr-370	211	16	s	s	NOUN
ftr-370	211	17	corporation	corporation	NOUN
ftr-370	211	18	as	as	ADP
ftr-370	211	19	having	have	VERB
ftr-370	211	20	no	no	DET
ftr-370	211	21	economic	economic	ADJ
ftr-370	211	22	substance	substance	NOUN
ftr-370	211	23	and	and	CCONJ
ftr-370	211	24	held	hold	VERB
ftr-370	211	25	the	the	DET
ftr-370	211	26	taxpayer	taxpayer	NOUN
ftr-370	211	27	liable	liable	ADJ
ftr-370	211	28	to	to	PART
ftr-370	211	29	report	report	VERB
ftr-370	211	30	income	income	NOUN
ftr-370	211	31	from	from	ADP
ftr-370	211	32	working	work	VERB
ftr-370	211	33	as	as	ADP
ftr-370	211	34	an	an	DET
ftr-370	211	35	“	"	PUNCT
ftr-370	211	36	independent	independent	ADJ
ftr-370	211	37	contractor	contractor	NOUN
ftr-370	211	38	”	"	PUNCT
ftr-370	211	39	on	on	ADP
ftr-370	211	40	the	the	DET
ftr-370	211	41	taxpayer	taxpayer	NOUN
ftr-370	211	42	’s	’s	PART
ftr-370	211	43	individual	individual	ADJ
ftr-370	211	44	return	return	NOUN
ftr-370	211	45	.	.	PUNCT
ftr-370	212	1	the	the	DET
ftr-370	212	2	taxpayer	taxpayer	NOUN
ftr-370	212	3	was	be	AUX
ftr-370	212	4	also	also	ADV
ftr-370	212	5	responsible	responsible	ADJ
ftr-370	212	6	for	for	ADP
ftr-370	212	7	employment	employment	NOUN
ftr-370	212	8	taxes	taxis	NOUN
ftr-370	212	9	.	.	PUNCT
ftr-370	213	1	further	far	ADV
ftr-370	213	2	,	,	PUNCT
ftr-370	213	3	the	the	DET
ftr-370	213	4	court	court	NOUN
ftr-370	213	5	refused	refuse	VERB
ftr-370	213	6	to	to	PART
ftr-370	213	7	treat	treat	VERB
ftr-370	213	8	the	the	DET
ftr-370	213	9	taxpayer	taxpayer	NOUN
ftr-370	213	10	’s	’s	PART
ftr-370	213	11	cattle	cattle	NOUN
ftr-370	213	12	operation	operation	NOUN
ftr-370	213	13	as	as	ADP
ftr-370	213	14	having	have	VERB
ftr-370	213	15	a	a	DET
ftr-370	213	16	profit	profit	NOUN
ftr-370	213	17	motive	motive	NOUN
ftr-370	213	18	.	.	PUNCT
ftr-370	214	1	b.	b.	PROPN
ftr-370	214	2	deductible	deductible	ADJ
ftr-370	214	3	expenses	expense	NOUN
ftr-370	214	4	versus	versus	ADP
ftr-370	214	5	capitalization	capitalization	NOUN
ftr-370	214	6	1	1	NUM
ftr-370	214	7	.	.	PUNCT
ftr-370	215	1	at	at	ADP
ftr-370	215	2	long	long	ADV
ftr-370	215	3	last	last	ADV
ftr-370	215	4	,	,	PUNCT
ftr-370	215	5	the	the	DET
ftr-370	215	6	long	long	ADV
ftr-370	215	7	-	-	PUNCT
ftr-370	215	8	promised	promise	VERB
ftr-370	215	9	tangible	tangible	ADJ
ftr-370	215	10	property	property	NOUN
ftr-370	215	11	proposed	propose	VERB
ftr-370	215	12	regulations	regulation	NOUN
ftr-370	215	13	are	be	AUX
ftr-370	215	14	out	out	ADV
ftr-370	215	15	.	.	PUNCT
ftr-370	216	1	reg-168745	reg-168745	PROPN
ftr-370	216	2	-	-	PUNCT
ftr-370	216	3	03	03	NUM
ftr-370	216	4	,	,	PUNCT
ftr-370	216	5	guidance	guidance	NOUN
ftr-370	216	6	regarding	regard	VERB
ftr-370	216	7	deduction	deduction	NOUN
ftr-370	216	8	and	and	CCONJ
ftr-370	216	9	capitalization	capitalization	NOUN
ftr-370	216	10	of	of	ADP
ftr-370	216	11	expenditures	expenditure	NOUN
ftr-370	216	12	related	relate	VERB
ftr-370	216	13	to	to	ADP
ftr-370	216	14	tangible	tangible	ADJ
ftr-370	216	15	property	property	NOUN
ftr-370	216	16	,	,	PUNCT
ftr-370	217	1	71	71	NUM
ftr-370	217	2	f.r	f.r	NOUN
ftr-370	217	3	.	.	PROPN
ftr-370	217	4	48590	48590	NUM
ftr-370	217	5	(	(	PUNCT
ftr-370	217	6	8/21/06	8/21/06	NUM
ftr-370	217	7	)	)	PUNCT
ftr-370	217	8	.	.	PUNCT
ftr-370	218	1	the	the	DET
ftr-370	218	2	treasury	treasury	PROPN
ftr-370	218	3	department	department	PROPN
ftr-370	218	4	published	publish	VERB
ftr-370	218	5	comprehensive	comprehensive	ADJ
ftr-370	218	6	proposed	propose	VERB
ftr-370	218	7	regulations	regulation	NOUN
ftr-370	218	8	dealing	deal	VERB
ftr-370	218	9	with	with	ADP
ftr-370	218	10	the	the	DET
ftr-370	218	11	capitalization	capitalization	NOUN
ftr-370	218	12	of	of	ADP
ftr-370	218	13	amounts	amount	NOUN
ftr-370	218	14	paid	pay	VERB
ftr-370	218	15	or	or	CCONJ
ftr-370	218	16	incurred	incur	VERB
ftr-370	218	17	to	to	PART
ftr-370	218	18	acquire	acquire	VERB
ftr-370	218	19	or	or	CCONJ
ftr-370	218	20	produce	produce	VERB
ftr-370	218	21	real	real	ADJ
ftr-370	218	22	or	or	CCONJ
ftr-370	218	23	personal	personal	ADJ
ftr-370	218	24	property	property	NOUN
ftr-370	218	25	,	,	PUNCT
ftr-370	218	26	including	include	VERB
ftr-370	218	27	transaction	transaction	NOUN
ftr-370	218	28	costs	cost	NOUN
ftr-370	218	29	,	,	PUNCT
ftr-370	218	30	and	and	CCONJ
ftr-370	218	31	2009	2009	NUM
ftr-370	218	32	]	]	PUNCT
ftr-370	218	33	recent	recent	ADJ
ftr-370	218	34	developments	development	NOUN
ftr-370	218	35	in	in	ADP
ftr-370	218	36	federal	federal	ADJ
ftr-370	218	37	income	income	NOUN
ftr-370	218	38	taxation	taxation	NOUN
ftr-370	218	39	287	287	NUM
ftr-370	218	40	to	to	PART
ftr-370	218	41	distinguish	distinguish	VERB
ftr-370	218	42	repairs	repair	NOUN
ftr-370	218	43	from	from	ADP
ftr-370	218	44	improvements	improvement	NOUN
ftr-370	218	45	subject	subject	ADJ
ftr-370	218	46	to	to	ADP
ftr-370	218	47	capitalization	capitalization	NOUN
ftr-370	218	48	.	.	PUNCT
ftr-370	219	1	the	the	DET
ftr-370	219	2	proposed	propose	VERB
ftr-370	219	3	regulations	regulation	NOUN
ftr-370	219	4	excepted	except	VERB
ftr-370	219	5	from	from	ADP
ftr-370	219	6	capitalization	capitalization	NOUN
ftr-370	219	7	expenditures	expenditure	NOUN
ftr-370	219	8	for	for	ADP
ftr-370	219	9	property	property	NOUN
ftr-370	219	10	that	that	PRON
ftr-370	219	11	had	have	VERB
ftr-370	219	12	a	a	DET
ftr-370	219	13	useful	useful	ADJ
ftr-370	219	14	life	life	NOUN
ftr-370	219	15	of	of	ADP
ftr-370	219	16	one	one	NUM
ftr-370	219	17	year	year	NOUN
ftr-370	219	18	or	or	CCONJ
ftr-370	219	19	less	less	ADJ
ftr-370	219	20	,	,	PUNCT
ftr-370	219	21	but	but	CCONJ
ftr-370	219	22	did	do	AUX
ftr-370	219	23	not	not	PART
ftr-370	219	24	have	have	VERB
ftr-370	219	25	any	any	DET
ftr-370	219	26	de	de	X
ftr-370	219	27	minimis	minimis	NOUN
ftr-370	219	28	rule	rule	NOUN
ftr-370	219	29	(	(	PUNCT
ftr-370	219	30	although	although	SCONJ
ftr-370	219	31	the	the	DET
ftr-370	219	32	preamble	preamble	NOUN
ftr-370	219	33	stated	state	VERB
ftr-370	219	34	that	that	SCONJ
ftr-370	219	35	the	the	DET
ftr-370	219	36	absence	absence	NOUN
ftr-370	219	37	of	of	ADP
ftr-370	219	38	a	a	DET
ftr-370	219	39	de	de	X
ftr-370	219	40	minimis	minimis	NOUN
ftr-370	219	41	rules	rule	NOUN
ftr-370	219	42	would	would	AUX
ftr-370	219	43	not	not	PART
ftr-370	219	44	change	change	VERB
ftr-370	219	45	the	the	DET
ftr-370	219	46	current	current	ADJ
ftr-370	219	47	practice	practice	NOUN
ftr-370	219	48	of	of	ADP
ftr-370	219	49	permitting	permit	VERB
ftr-370	219	50	agreements	agreement	NOUN
ftr-370	219	51	between	between	ADP
ftr-370	219	52	taxpayers	taxpayer	NOUN
ftr-370	219	53	and	and	CCONJ
ftr-370	219	54	irs	irs	PROPN
ftr-370	219	55	examining	examine	VERB
ftr-370	219	56	agents	agent	NOUN
ftr-370	219	57	not	not	PART
ftr-370	219	58	to	to	PART
ftr-370	219	59	select	select	VERB
ftr-370	219	60	assets	asset	NOUN
ftr-370	219	61	with	with	ADP
ftr-370	219	62	minimal	minimal	ADJ
ftr-370	219	63	cost	cost	NOUN
ftr-370	219	64	for	for	ADP
ftr-370	219	65	review	review	NOUN
ftr-370	219	66	)	)	PUNCT
ftr-370	219	67	.	.	PUNCT
ftr-370	220	1	the	the	DET
ftr-370	220	2	proposed	propose	VERB
ftr-370	220	3	regulations	regulation	NOUN
ftr-370	220	4	adopted	adopt	VERB
ftr-370	220	5	a	a	DET
ftr-370	220	6	“	"	PUNCT
ftr-370	220	7	unit	unit	NOUN
ftr-370	220	8	-	-	PUNCT
ftr-370	220	9	of	of	ADP
ftr-370	220	10	-	-	PUNCT
ftr-370	220	11	property	property	NOUN
ftr-370	220	12	”	"	PUNCT
ftr-370	220	13	concept	concept	NOUN
ftr-370	220	14	for	for	ADP
ftr-370	220	15	purposes	purpose	NOUN
ftr-370	220	16	of	of	ADP
ftr-370	220	17	distinguishing	distinguish	VERB
ftr-370	220	18	repairs	repair	NOUN
ftr-370	220	19	from	from	ADP
ftr-370	220	20	improvements	improvement	NOUN
ftr-370	220	21	.	.	PUNCT
ftr-370	221	1	amounts	amount	NOUN
ftr-370	221	2	paid	pay	VERB
ftr-370	221	3	that	that	SCONJ
ftr-370	221	4	materially	materially	ADV
ftr-370	221	5	increase	increase	VERB
ftr-370	221	6	the	the	DET
ftr-370	221	7	value	value	NOUN
ftr-370	221	8	of	of	ADP
ftr-370	221	9	a	a	DET
ftr-370	221	10	unit	unit	NOUN
ftr-370	221	11	of	of	ADP
ftr-370	221	12	property	property	NOUN
ftr-370	221	13	must	must	AUX
ftr-370	221	14	be	be	AUX
ftr-370	221	15	capitalized	capitalize	VERB
ftr-370	221	16	,	,	PUNCT
ftr-370	221	17	as	as	SCONJ
ftr-370	221	18	must	must	AUX
ftr-370	221	19	be	be	AUX
ftr-370	221	20	amounts	amount	NOUN
ftr-370	221	21	paid	pay	VERB
ftr-370	221	22	that	that	SCONJ
ftr-370	221	23	substantially	substantially	ADV
ftr-370	221	24	prolong	prolong	VERB
ftr-370	221	25	economic	economic	ADJ
ftr-370	221	26	useful	useful	ADJ
ftr-370	221	27	life	life	NOUN
ftr-370	221	28	.	.	PUNCT
ftr-370	222	1	the	the	DET
ftr-370	222	2	proposed	propose	VERB
ftr-370	222	3	regulations	regulation	NOUN
ftr-370	222	4	included	include	VERB
ftr-370	222	5	a	a	DET
ftr-370	222	6	repair	repair	NOUN
ftr-370	222	7	allowance	allowance	NOUN
ftr-370	222	8	system	system	NOUN
ftr-370	222	9	that	that	PRON
ftr-370	222	10	would	would	AUX
ftr-370	222	11	permit	permit	VERB
ftr-370	222	12	expenditures	expenditure	NOUN
ftr-370	222	13	on	on	ADP
ftr-370	222	14	each	each	DET
ftr-370	222	15	class	class	NOUN
ftr-370	222	16	of	of	ADP
ftr-370	222	17	property	property	NOUN
ftr-370	222	18	up	up	ADP
ftr-370	222	19	to	to	ADP
ftr-370	222	20	a	a	DET
ftr-370	222	21	specified	specified	ADJ
ftr-370	222	22	percentage	percentage	NOUN
ftr-370	222	23	of	of	ADP
ftr-370	222	24	cost	cost	NOUN
ftr-370	222	25	to	to	PART
ftr-370	222	26	be	be	AUX
ftr-370	222	27	deducted	deduct	VERB
ftr-370	222	28	as	as	ADP
ftr-370	222	29	repairs	repair	NOUN
ftr-370	222	30	,	,	PUNCT
ftr-370	222	31	with	with	ADP
ftr-370	222	32	any	any	DET
ftr-370	222	33	excess	excess	NOUN
ftr-370	222	34	required	require	VERB
ftr-370	222	35	to	to	PART
ftr-370	222	36	be	be	AUX
ftr-370	222	37	capitalized	capitalize	VERB
ftr-370	222	38	;	;	PUNCT
ftr-370	222	39	the	the	DET
ftr-370	222	40	percentage	percentage	NOUN
ftr-370	222	41	is	be	AUX
ftr-370	222	42	to	to	PART
ftr-370	222	43	be	be	AUX
ftr-370	222	44	determined	determine	VERB
ftr-370	222	45	based	base	VERB
ftr-370	222	46	on	on	ADP
ftr-370	222	47	the	the	DET
ftr-370	222	48	principle	principle	NOUN
ftr-370	222	49	that	that	SCONJ
ftr-370	222	50	a	a	DET
ftr-370	222	51	taxpayer	taxpayer	NOUN
ftr-370	222	52	will	will	AUX
ftr-370	222	53	spend	spend	VERB
ftr-370	222	54	50	50	NUM
ftr-370	222	55	percent	percent	NOUN
ftr-370	222	56	of	of	ADP
ftr-370	222	57	cost	cost	NOUN
ftr-370	222	58	on	on	ADP
ftr-370	222	59	repairs	repair	NOUN
ftr-370	222	60	over	over	ADP
ftr-370	222	61	the	the	DET
ftr-370	222	62	macrs	macrs	PROPN
ftr-370	222	63	recovery	recovery	NOUN
ftr-370	222	64	period	period	NOUN
ftr-370	222	65	.	.	PUNCT
ftr-370	223	1	a.	a.	NOUN
ftr-370	224	1	the	the	DET
ftr-370	224	2	old	old	ADJ
ftr-370	224	3	proposed	propose	VERB
ftr-370	224	4	rules	rule	NOUN
ftr-370	224	5	capitalized	capitalize	VERB
ftr-370	224	6	too	too	ADV
ftr-370	224	7	much	much	ADV
ftr-370	224	8	–	–	PUNCT
ftr-370	224	9	at	at	ADP
ftr-370	224	10	least	least	ADJ
ftr-370	224	11	according	accord	VERB
ftr-370	224	12	to	to	ADP
ftr-370	224	13	commentators	commentator	NOUN
ftr-370	224	14	.	.	PUNCT
ftr-370	225	1	new	new	ADJ
ftr-370	225	2	regulations	regulation	NOUN
ftr-370	225	3	are	be	AUX
ftr-370	225	4	proposed	propose	VERB
ftr-370	225	5	for	for	ADP
ftr-370	225	6	the	the	DET
ftr-370	225	7	acquisition	acquisition	NOUN
ftr-370	225	8	,	,	PUNCT
ftr-370	225	9	production	production	NOUN
ftr-370	225	10	,	,	PUNCT
ftr-370	225	11	or	or	CCONJ
ftr-370	225	12	improvement	improvement	NOUN
ftr-370	225	13	of	of	ADP
ftr-370	225	14	tangible	tangible	ADJ
ftr-370	225	15	personal	personal	ADJ
ftr-370	225	16	property	property	NOUN
ftr-370	225	17	.	.	PUNCT
ftr-370	226	1	reg-168745	reg-168745	PROPN
ftr-370	226	2	-	-	PUNCT
ftr-370	226	3	03	03	NUM
ftr-370	226	4	,	,	PUNCT
ftr-370	226	5	guidance	guidance	NOUN
ftr-370	226	6	regarding	regard	VERB
ftr-370	226	7	deduction	deduction	NOUN
ftr-370	226	8	and	and	CCONJ
ftr-370	226	9	capitalization	capitalization	NOUN
ftr-370	226	10	of	of	ADP
ftr-370	226	11	expenditures	expenditure	NOUN
ftr-370	226	12	related	relate	VERB
ftr-370	226	13	to	to	ADP
ftr-370	226	14	tangible	tangible	ADJ
ftr-370	226	15	property	property	NOUN
ftr-370	226	16	,	,	PUNCT
ftr-370	227	1	73	73	NUM
ftr-370	227	2	f.r	f.r	PROPN
ftr-370	227	3	.	.	PROPN
ftr-370	227	4	12838	12838	NUM
ftr-370	227	5	(	(	PUNCT
ftr-370	227	6	3/10/08	3/10/08	NUM
ftr-370	227	7	)	)	PUNCT
ftr-370	227	8	.	.	PUNCT
ftr-370	228	1	new	new	ADJ
ftr-370	228	2	proposed	propose	VERB
ftr-370	228	3	regulations	regulation	NOUN
ftr-370	228	4	withdraw	withdraw	VERB
ftr-370	228	5	and	and	CCONJ
ftr-370	228	6	replace	replace	VERB
ftr-370	228	7	the	the	DET
ftr-370	228	8	2006	2006	NUM
ftr-370	228	9	proposed	propose	VERB
ftr-370	228	10	regulations	regulation	NOUN
ftr-370	228	11	under	under	ADP
ftr-370	228	12	§	§	PROPN
ftr-370	228	13	263	263	NUM
ftr-370	228	14	regarding	regard	VERB
ftr-370	228	15	the	the	DET
ftr-370	228	16	acquisition	acquisition	NOUN
ftr-370	228	17	,	,	PUNCT
ftr-370	228	18	production	production	NOUN
ftr-370	228	19	or	or	CCONJ
ftr-370	228	20	improvement	improvement	NOUN
ftr-370	228	21	of	of	ADP
ftr-370	228	22	tangible	tangible	ADJ
ftr-370	228	23	personal	personal	ADJ
ftr-370	228	24	property	property	NOUN
ftr-370	228	25	[	[	X
ftr-370	228	26	reg-168745	reg-168745	NOUN
ftr-370	228	27	-	-	PUNCT
ftr-370	228	28	03	03	NUM
ftr-370	228	29	,	,	PUNCT
ftr-370	228	30	guidance	guidance	NOUN
ftr-370	228	31	regarding	regard	VERB
ftr-370	228	32	deduction	deduction	NOUN
ftr-370	228	33	and	and	CCONJ
ftr-370	228	34	capitalization	capitalization	NOUN
ftr-370	228	35	of	of	ADP
ftr-370	228	36	expenditures	expenditure	NOUN
ftr-370	228	37	related	relate	VERB
ftr-370	228	38	to	to	ADP
ftr-370	228	39	tangible	tangible	ADJ
ftr-370	228	40	property	property	NOUN
ftr-370	228	41	,	,	PUNCT
ftr-370	228	42	71	71	NUM
ftr-370	228	43	f.r	f.r	NOUN
ftr-370	228	44	.	.	PROPN
ftr-370	228	45	48590	48590	NUM
ftr-370	228	46	(	(	PUNCT
ftr-370	228	47	8/21/06	8/21/06	NUM
ftr-370	228	48	)	)	PUNCT
ftr-370	228	49	]	]	PUNCT
ftr-370	228	50	.	.	PUNCT
ftr-370	229	1	the	the	DET
ftr-370	229	2	new	new	ADJ
ftr-370	229	3	proposed	propose	VERB
ftr-370	229	4	regulations	regulation	NOUN
ftr-370	229	5	retain	retain	VERB
ftr-370	229	6	many	many	ADJ
ftr-370	229	7	of	of	ADP
ftr-370	229	8	the	the	DET
ftr-370	229	9	provisions	provision	NOUN
ftr-370	229	10	of	of	ADP
ftr-370	229	11	the	the	DET
ftr-370	229	12	2006	2006	NUM
ftr-370	229	13	proposed	propose	VERB
ftr-370	229	14	regulations	regulation	NOUN
ftr-370	229	15	,	,	PUNCT
ftr-370	229	16	including	include	VERB
ftr-370	229	17	the	the	DET
ftr-370	229	18	proposed	propose	VERB
ftr-370	229	19	format	format	NOUN
ftr-370	229	20	changes	change	NOUN
ftr-370	229	21	in	in	ADP
ftr-370	229	22	which	which	PRON
ftr-370	229	23	§	§	PROPN
ftr-370	229	24	1.263(a)-1	1.263(a)-1	NUM
ftr-370	229	25	provides	provide	VERB
ftr-370	229	26	general	general	ADJ
ftr-370	229	27	rules	rule	NOUN
ftr-370	229	28	for	for	ADP
ftr-370	229	29	capital	capital	NOUN
ftr-370	229	30	expenditures	expenditure	NOUN
ftr-370	229	31	,	,	PUNCT
ftr-370	229	32	§	§	PROPN
ftr-370	229	33	1.263(a)-2	1.263(a)-2	PROPN
ftr-370	229	34	provides	provide	VERB
ftr-370	229	35	rules	rule	NOUN
ftr-370	229	36	for	for	ADP
ftr-370	229	37	amounts	amount	NOUN
ftr-370	229	38	paid	pay	VERB
ftr-370	229	39	for	for	ADP
ftr-370	229	40	the	the	DET
ftr-370	229	41	acquisition	acquisition	NOUN
ftr-370	229	42	or	or	CCONJ
ftr-370	229	43	production	production	NOUN
ftr-370	229	44	of	of	ADP
ftr-370	229	45	tangible	tangible	ADJ
ftr-370	229	46	property	property	NOUN
ftr-370	229	47	,	,	PUNCT
ftr-370	229	48	and	and	CCONJ
ftr-370	229	49	§	§	PROPN
ftr-370	229	50	1.263(a)-3	1.263(a)-3	PROPN
ftr-370	229	51	provides	provide	VERB
ftr-370	229	52	rules	rule	NOUN
ftr-370	229	53	for	for	ADP
ftr-370	229	54	amounts	amount	NOUN
ftr-370	229	55	paid	pay	VERB
ftr-370	229	56	for	for	ADP
ftr-370	229	57	the	the	DET
ftr-370	229	58	improvement	improvement	NOUN
ftr-370	229	59	of	of	ADP
ftr-370	229	60	tangible	tangible	ADJ
ftr-370	229	61	property	property	NOUN
ftr-370	229	62	.	.	PUNCT
ftr-370	230	1	however	however	ADV
ftr-370	230	2	,	,	PUNCT
ftr-370	230	3	these	these	DET
ftr-370	230	4	new	new	ADJ
ftr-370	230	5	proposed	propose	VERB
ftr-370	230	6	regulations	regulation	NOUN
ftr-370	230	7	provide	provide	VERB
ftr-370	230	8	many	many	ADJ
ftr-370	230	9	additional	additional	ADJ
ftr-370	230	10	rules	rule	NOUN
ftr-370	230	11	.	.	PUNCT
ftr-370	231	1	the	the	DET
ftr-370	231	2	new	new	ADJ
ftr-370	231	3	proposed	propose	VERB
ftr-370	231	4	regulations	regulation	NOUN
ftr-370	231	5	define	define	VERB
ftr-370	231	6	material	material	NOUN
ftr-370	231	7	and	and	CCONJ
ftr-370	231	8	supplies	supply	NOUN
ftr-370	231	9	to	to	PART
ftr-370	231	10	treat	treat	VERB
ftr-370	231	11	as	as	ADV
ftr-370	231	12	deductible	deductible	ADJ
ftr-370	231	13	(	(	PUNCT
ftr-370	231	14	1	1	NUM
ftr-370	231	15	)	)	PUNCT
ftr-370	231	16	the	the	DET
ftr-370	231	17	cost	cost	NOUN
ftr-370	231	18	of	of	ADP
ftr-370	231	19	any	any	DET
ftr-370	231	20	property	property	NOUN
ftr-370	231	21	with	with	ADP
ftr-370	231	22	a	a	DET
ftr-370	231	23	useful	useful	ADJ
ftr-370	231	24	life	life	NOUN
ftr-370	231	25	that	that	PRON
ftr-370	231	26	does	do	AUX
ftr-370	231	27	not	not	PART
ftr-370	231	28	exceed	exceed	VERB
ftr-370	231	29	one	one	NUM
ftr-370	231	30	year	year	NOUN
ftr-370	231	31	and	and	CCONJ
ftr-370	231	32	(	(	PUNCT
ftr-370	231	33	2	2	X
ftr-370	231	34	)	)	PUNCT
ftr-370	231	35	any	any	DET
ftr-370	231	36	item	item	NOUN
ftr-370	231	37	that	that	PRON
ftr-370	231	38	cost	cost	VERB
ftr-370	231	39	not	not	PART
ftr-370	231	40	more	more	ADJ
ftr-370	231	41	than	than	ADP
ftr-370	231	42	$	$	SYM
ftr-370	231	43	100	100	NUM
ftr-370	231	44	.	.	PUNCT
ftr-370	232	1	they	they	PRON
ftr-370	232	2	add	add	VERB
ftr-370	232	3	a	a	DET
ftr-370	232	4	book	book	NOUN
ftr-370	232	5	-	-	PUNCT
ftr-370	232	6	conformity	conformity	NOUN
ftr-370	232	7	de	de	X
ftr-370	232	8	minimis	minimis	NOUN
ftr-370	232	9	rule	rule	NOUN
ftr-370	232	10	,	,	PUNCT
ftr-370	232	11	a	a	DET
ftr-370	232	12	safe	safe	ADJ
ftr-370	232	13	-	-	PUNCT
ftr-370	232	14	harbor	harbor	NOUN
ftr-370	232	15	for	for	ADP
ftr-370	232	16	routine	routine	ADJ
ftr-370	232	17	maintenance	maintenance	NOUN
ftr-370	232	18	,	,	PUNCT
ftr-370	232	19	and	and	CCONJ
ftr-370	232	20	an	an	DET
ftr-370	232	21	optional	optional	ADJ
ftr-370	232	22	simplified	simplified	ADJ
ftr-370	232	23	method	method	NOUN
ftr-370	232	24	for	for	ADP
ftr-370	232	25	regulated	regulated	ADJ
ftr-370	232	26	taxpayers	taxpayer	NOUN
ftr-370	232	27	.	.	PUNCT
ftr-370	233	1	the	the	DET
ftr-370	233	2	proposed	propose	VERB
ftr-370	233	3	regulations	regulation	NOUN
ftr-370	233	4	modify	modify	VERB
ftr-370	233	5	the	the	DET
ftr-370	233	6	provisions	provision	NOUN
ftr-370	233	7	in	in	ADP
ftr-370	233	8	the	the	DET
ftr-370	233	9	first	first	ADJ
ftr-370	233	10	version	version	NOUN
ftr-370	233	11	regarding	regard	VERB
ftr-370	233	12	a	a	DET
ftr-370	233	13	unit	unit	NOUN
ftr-370	233	14	of	of	ADP
ftr-370	233	15	property	property	NOUN
ftr-370	233	16	and	and	CCONJ
ftr-370	233	17	restorations	restoration	NOUN
ftr-370	233	18	.	.	PUNCT
ftr-370	234	1	the	the	DET
ftr-370	234	2	new	new	ADJ
ftr-370	234	3	proposed	propose	VERB
ftr-370	234	4	regulations	regulation	NOUN
ftr-370	234	5	do	do	AUX
ftr-370	234	6	not	not	PART
ftr-370	234	7	provide	provide	VERB
ftr-370	234	8	for	for	ADP
ftr-370	234	9	a	a	DET
ftr-370	234	10	detailed	detailed	ADJ
ftr-370	234	11	repair	repair	NOUN
ftr-370	234	12	allowance	allowance	NOUN
ftr-370	234	13	rule	rule	NOUN
ftr-370	234	14	,	,	PUNCT
ftr-370	234	15	but	but	CCONJ
ftr-370	234	16	do	do	AUX
ftr-370	234	17	provide	provide	VERB
ftr-370	234	18	for	for	ADP
ftr-370	234	19	future	future	ADJ
ftr-370	234	20	i.r.b	i.r.b	NOUN
ftr-370	234	21	.	.	PUNCT
ftr-370	235	1	guidance	guidance	NOUN
ftr-370	235	2	regarding	regard	VERB
ftr-370	235	3	industry	industry	NOUN
ftr-370	235	4	-	-	PUNCT
ftr-370	235	5	specific	specific	ADJ
ftr-370	235	6	repair	repair	NOUN
ftr-370	235	7	allowance	allowance	NOUN
ftr-370	235	8	methods	method	NOUN
ftr-370	235	9	.	.	PUNCT
ftr-370	236	1	288	288	NUM
ftr-370	236	2	florida	florida	PROPN
ftr-370	236	3	tax	tax	NOUN
ftr-370	236	4	review	review	NOUN
ftr-370	236	5	[	[	X
ftr-370	236	6	vol	vol	NOUN
ftr-370	236	7	.	.	PUNCT
ftr-370	236	8	9	9	NUM
ftr-370	236	9	:	:	SYM
ftr-370	236	10	si	si	X
ftr-370	236	11	•	•	NUM
ftr-370	236	12	acquisition	acquisition	NOUN
ftr-370	236	13	and	and	CCONJ
ftr-370	236	14	production	production	NOUN
ftr-370	236	15	costs	cost	NOUN
ftr-370	236	16	.	.	PUNCT
ftr-370	237	1	these	these	DET
ftr-370	237	2	proposed	propose	VERB
ftr-370	237	3	regulations	regulation	NOUN
ftr-370	237	4	[	[	X
ftr-370	237	5	reg	reg	NOUN
ftr-370	237	6	.	.	PUNCT
ftr-370	238	1	§	§	PROPN
ftr-370	238	2	1.263(a)-2	1.263(a)-2	PROPN
ftr-370	238	3	]	]	PUNCT
ftr-370	238	4	would	would	AUX
ftr-370	238	5	expressly	expressly	ADV
ftr-370	238	6	provide	provide	VERB
ftr-370	238	7	that	that	SCONJ
ftr-370	238	8	a	a	DET
ftr-370	238	9	taxpayer	taxpayer	NOUN
ftr-370	238	10	must	must	AUX
ftr-370	238	11	capitalize	capitalize	VERB
ftr-370	238	12	amounts	amount	NOUN
ftr-370	238	13	paid	pay	VERB
ftr-370	238	14	to	to	PART
ftr-370	238	15	acquire	acquire	VERB
ftr-370	238	16	or	or	CCONJ
ftr-370	238	17	produce	produce	VERB
ftr-370	238	18	a	a	DET
ftr-370	238	19	unit	unit	NOUN
ftr-370	238	20	of	of	ADP
ftr-370	238	21	real	real	ADJ
ftr-370	238	22	or	or	CCONJ
ftr-370	238	23	personal	personal	ADJ
ftr-370	238	24	property	property	NOUN
ftr-370	238	25	(	(	PUNCT
ftr-370	238	26	as	as	SCONJ
ftr-370	238	27	determined	determine	VERB
ftr-370	238	28	under	under	ADP
ftr-370	238	29	prop	prop	NOUN
ftr-370	238	30	.	.	PUNCT
ftr-370	239	1	reg	reg	NOUN
ftr-370	239	2	.	.	PUNCT
ftr-370	240	1	§	§	PROPN
ftr-370	240	2	1.263(a)-3(d)(2	1.263(a)-3(d)(2	NUM
ftr-370	240	3	)	)	PUNCT
ftr-370	240	4	)	)	PUNCT
ftr-370	240	5	,	,	PUNCT
ftr-370	240	6	including	include	VERB
ftr-370	240	7	leasehold	leasehold	NOUN
ftr-370	240	8	improvement	improvement	NOUN
ftr-370	240	9	property	property	NOUN
ftr-370	240	10	,	,	PUNCT
ftr-370	240	11	land	land	NOUN
ftr-370	240	12	and	and	CCONJ
ftr-370	240	13	land	land	NOUN
ftr-370	240	14	improvements	improvement	NOUN
ftr-370	240	15	,	,	PUNCT
ftr-370	240	16	buildings	building	NOUN
ftr-370	240	17	,	,	PUNCT
ftr-370	240	18	machinery	machinery	NOUN
ftr-370	240	19	and	and	CCONJ
ftr-370	240	20	equipment	equipment	NOUN
ftr-370	240	21	,	,	PUNCT
ftr-370	240	22	and	and	CCONJ
ftr-370	240	23	furniture	furniture	NOUN
ftr-370	240	24	and	and	CCONJ
ftr-370	240	25	fixtures	fixture	NOUN
ftr-370	240	26	.	.	PUNCT
ftr-370	240	27	”	"	PUNCT
ftr-370	240	28	amounts	amount	NOUN
ftr-370	240	29	paid	pay	VERB
ftr-370	240	30	to	to	PART
ftr-370	240	31	create	create	VERB
ftr-370	240	32	intangible	intangible	ADJ
ftr-370	240	33	interests	interest	NOUN
ftr-370	240	34	in	in	ADP
ftr-370	240	35	land	land	NOUN
ftr-370	240	36	would	would	AUX
ftr-370	240	37	be	be	AUX
ftr-370	240	38	treated	treat	VERB
ftr-370	240	39	as	as	ADP
ftr-370	240	40	capital	capital	NOUN
ftr-370	240	41	expenditures	expenditure	NOUN
ftr-370	240	42	.	.	PUNCT
ftr-370	241	1	the	the	DET
ftr-370	241	2	preamble	preamble	NOUN
ftr-370	241	3	specifically	specifically	ADV
ftr-370	241	4	invites	invite	VERB
ftr-370	241	5	comments	comment	NOUN
ftr-370	241	6	on	on	ADP
ftr-370	241	7	this	this	DET
ftr-370	241	8	provision	provision	NOUN
ftr-370	241	9	.	.	PUNCT
ftr-370	242	1	transaction	transaction	NOUN
ftr-370	242	2	costs	cost	NOUN
ftr-370	242	3	to	to	PART
ftr-370	242	4	facilitate	facilitate	VERB
ftr-370	242	5	the	the	DET
ftr-370	242	6	acquisition	acquisition	NOUN
ftr-370	242	7	of	of	ADP
ftr-370	242	8	property	property	NOUN
ftr-370	242	9	also	also	ADV
ftr-370	242	10	are	be	AUX
ftr-370	242	11	expressly	expressly	ADV
ftr-370	242	12	required	require	VERB
ftr-370	242	13	to	to	PART
ftr-370	242	14	be	be	AUX
ftr-370	242	15	capitalized	capitalize	VERB
ftr-370	242	16	,	,	PUNCT
ftr-370	242	17	even	even	ADV
ftr-370	242	18	if	if	SCONJ
ftr-370	242	19	the	the	DET
ftr-370	242	20	property	property	NOUN
ftr-370	242	21	is	be	AUX
ftr-370	242	22	not	not	PART
ftr-370	242	23	acquired	acquire	VERB
ftr-370	242	24	.	.	PUNCT
ftr-370	243	1	[	[	X
ftr-370	243	2	reg	reg	NOUN
ftr-370	243	3	.	.	PUNCT
ftr-370	244	1	§	§	PROPN
ftr-370	244	2	1.263(a)-2(d)(3	1.263(a)-2(d)(3	NUM
ftr-370	244	3	)	)	PUNCT
ftr-370	244	4	]	]	PUNCT
ftr-370	244	5	amounts	amount	NOUN
ftr-370	244	6	paid	pay	VERB
ftr-370	244	7	to	to	PART
ftr-370	244	8	defend	defend	VERB
ftr-370	244	9	or	or	CCONJ
ftr-370	244	10	protect	protect	VERB
ftr-370	244	11	title	title	NOUN
ftr-370	244	12	to	to	ADP
ftr-370	244	13	property	property	NOUN
ftr-370	244	14	must	must	AUX
ftr-370	244	15	be	be	AUX
ftr-370	244	16	capitalized	capitalize	VERB
ftr-370	244	17	.	.	PUNCT
ftr-370	245	1	•	•	NOUN
ftr-370	245	2	selling	selling	NOUN
ftr-370	245	3	expenses	expense	NOUN
ftr-370	245	4	.	.	PUNCT
ftr-370	246	1	the	the	DET
ftr-370	246	2	proposed	propose	VERB
ftr-370	246	3	regulations	regulation	NOUN
ftr-370	246	4	[	[	X
ftr-370	246	5	prop	prop	NOUN
ftr-370	246	6	.	.	PUNCT
ftr-370	247	1	reg	reg	NOUN
ftr-370	247	2	.	.	PUNCT
ftr-370	248	1	§	§	PROPN
ftr-370	248	2	1.263(a)-1(d	1.263(a)-1(d	NUM
ftr-370	248	3	)	)	PUNCT
ftr-370	248	4	]	]	PUNCT
ftr-370	248	5	provide	provide	VERB
ftr-370	248	6	for	for	ADP
ftr-370	248	7	the	the	DET
ftr-370	248	8	capitalization	capitalization	NOUN
ftr-370	248	9	of	of	ADP
ftr-370	248	10	selling	sell	VERB
ftr-370	248	11	expenses	expense	NOUN
ftr-370	248	12	as	as	ADP
ftr-370	248	13	an	an	DET
ftr-370	248	14	offset	offset	NOUN
ftr-370	248	15	against	against	ADP
ftr-370	248	16	sales	sale	NOUN
ftr-370	248	17	proceeds	proceed	NOUN
ftr-370	248	18	(	(	PUNCT
ftr-370	248	19	except	except	SCONJ
ftr-370	248	20	in	in	ADP
ftr-370	248	21	the	the	DET
ftr-370	248	22	case	case	NOUN
ftr-370	248	23	of	of	ADP
ftr-370	248	24	dealers	dealer	NOUN
ftr-370	248	25	)	)	PUNCT
ftr-370	248	26	.	.	PUNCT
ftr-370	249	1	•	•	NUM
ftr-370	249	2	investigation	investigation	NOUN
ftr-370	249	3	costs	cost	NOUN
ftr-370	249	4	.	.	PUNCT
ftr-370	250	1	although	although	SCONJ
ftr-370	250	2	expenditures	expenditure	NOUN
ftr-370	250	3	to	to	PART
ftr-370	250	4	produce	produce	VERB
ftr-370	250	5	or	or	CCONJ
ftr-370	250	6	acquire	acquire	VERB
ftr-370	250	7	tangible	tangible	ADJ
ftr-370	250	8	property	property	NOUN
ftr-370	250	9	,	,	PUNCT
ftr-370	250	10	including	include	VERB
ftr-370	250	11	expenses	expense	NOUN
ftr-370	250	12	incurred	incur	VERB
ftr-370	250	13	to	to	PART
ftr-370	250	14	facilitate	facilitate	VERB
ftr-370	250	15	the	the	DET
ftr-370	250	16	acquisition	acquisition	NOUN
ftr-370	250	17	,	,	PUNCT
ftr-370	250	18	must	must	AUX
ftr-370	250	19	be	be	AUX
ftr-370	250	20	capitalized	capitalize	VERB
ftr-370	250	21	,	,	PUNCT
ftr-370	250	22	the	the	DET
ftr-370	250	23	proposed	propose	VERB
ftr-370	250	24	regulations	regulation	NOUN
ftr-370	250	25	would	would	AUX
ftr-370	250	26	provide	provide	VERB
ftr-370	250	27	an	an	DET
ftr-370	250	28	exception	exception	NOUN
ftr-370	250	29	for	for	ADP
ftr-370	250	30	pre	pre	ADJ
ftr-370	250	31	-	-	ADJ
ftr-370	250	32	decisional	decisional	ADJ
ftr-370	250	33	investigative	investigative	ADJ
ftr-370	250	34	costs	cost	NOUN
ftr-370	250	35	with	with	ADP
ftr-370	250	36	respect	respect	NOUN
ftr-370	250	37	to	to	ADP
ftr-370	250	38	the	the	DET
ftr-370	250	39	acquisition	acquisition	NOUN
ftr-370	250	40	of	of	ADP
ftr-370	250	41	real	real	ADJ
ftr-370	250	42	property	property	NOUN
ftr-370	250	43	,	,	PUNCT
ftr-370	250	44	similar	similar	ADJ
ftr-370	250	45	to	to	ADP
ftr-370	250	46	the	the	DET
ftr-370	250	47	provisions	provision	NOUN
ftr-370	250	48	applicable	applicable	ADJ
ftr-370	250	49	to	to	ADP
ftr-370	250	50	investigating	investigate	VERB
ftr-370	250	51	the	the	DET
ftr-370	250	52	acquisition	acquisition	NOUN
ftr-370	250	53	of	of	ADP
ftr-370	250	54	intangible	intangible	ADJ
ftr-370	250	55	property	property	NOUN
ftr-370	250	56	that	that	PRON
ftr-370	250	57	are	be	AUX
ftr-370	250	58	treated	treat	VERB
ftr-370	250	59	as	as	ADP
ftr-370	250	60	deductible	deductible	ADJ
ftr-370	250	61	business	business	NOUN
ftr-370	250	62	expansion	expansion	NOUN
ftr-370	250	63	costs	cost	NOUN
ftr-370	250	64	.	.	PUNCT
ftr-370	251	1	•	•	NUM
ftr-370	251	2	employee	employee	NOUN
ftr-370	251	3	compensation	compensation	NOUN
ftr-370	251	4	and	and	CCONJ
ftr-370	251	5	overhead	overhead	ADV
ftr-370	251	6	.	.	PUNCT
ftr-370	252	1	except	except	SCONJ
ftr-370	252	2	as	as	SCONJ
ftr-370	252	3	required	require	VERB
ftr-370	252	4	by	by	ADP
ftr-370	252	5	§	§	PROPN
ftr-370	252	6	263a	263a	PROPN
ftr-370	252	7	,	,	PUNCT
ftr-370	252	8	employee	employee	NOUN
ftr-370	252	9	compensation	compensation	NOUN
ftr-370	252	10	and	and	CCONJ
ftr-370	252	11	overhead	overhead	NOUN
ftr-370	252	12	are	be	AUX
ftr-370	252	13	not	not	PART
ftr-370	252	14	treated	treat	VERB
ftr-370	252	15	as	as	ADP
ftr-370	252	16	transaction	transaction	NOUN
ftr-370	252	17	costs	cost	NOUN
ftr-370	252	18	facilitating	facilitate	VERB
ftr-370	252	19	the	the	DET
ftr-370	252	20	acquisition	acquisition	NOUN
ftr-370	252	21	of	of	ADP
ftr-370	252	22	property	property	NOUN
ftr-370	252	23	,	,	PUNCT
ftr-370	252	24	unless	unless	SCONJ
ftr-370	252	25	the	the	DET
ftr-370	252	26	taxpayer	taxpayer	NOUN
ftr-370	252	27	elects	elect	NOUN
ftr-370	252	28	to	to	PART
ftr-370	252	29	so	so	ADV
ftr-370	252	30	treat	treat	VERB
ftr-370	252	31	them	they	PRON
ftr-370	252	32	.	.	PUNCT
ftr-370	253	1	[	[	X
ftr-370	253	2	prop	prop	NOUN
ftr-370	253	3	.	.	PUNCT
ftr-370	254	1	reg	reg	NOUN
ftr-370	254	2	.	.	PUNCT
ftr-370	255	1	§	§	PROPN
ftr-370	255	2	1.263(a)-2(d)(3)(d	1.263(a)-2(d)(3)(d	PROPN
ftr-370	255	3	)	)	PUNCT
ftr-370	255	4	]	]	PUNCT
ftr-370	255	5	.	.	PUNCT
ftr-370	256	1	•	•	NUM
ftr-370	256	2	materials	material	NOUN
ftr-370	256	3	and	and	CCONJ
ftr-370	256	4	supplies	supply	NOUN
ftr-370	256	5	.	.	PUNCT
ftr-370	257	1	as	as	ADP
ftr-370	257	2	under	under	ADP
ftr-370	257	3	current	current	ADJ
ftr-370	257	4	provisions	provision	NOUN
ftr-370	257	5	,	,	PUNCT
ftr-370	257	6	prop	prop	NOUN
ftr-370	257	7	.	.	PUNCT
ftr-370	257	8	reg	reg	PROPN
ftr-370	257	9	.	.	PUNCT
ftr-370	258	1	§	§	PROPN
ftr-370	258	2	1.162	1.162	NUM
ftr-370	258	3	-	-	SYM
ftr-370	258	4	3	3	NUM
ftr-370	258	5	would	would	AUX
ftr-370	258	6	allow	allow	VERB
ftr-370	258	7	a	a	DET
ftr-370	258	8	deduction	deduction	NOUN
ftr-370	258	9	for	for	ADP
ftr-370	258	10	nonincidental	nonincidental	ADJ
ftr-370	258	11	materials	material	NOUN
ftr-370	258	12	and	and	CCONJ
ftr-370	258	13	supplies	supply	NOUN
ftr-370	258	14	in	in	ADP
ftr-370	258	15	the	the	DET
ftr-370	258	16	year	year	NOUN
ftr-370	258	17	the	the	DET
ftr-370	258	18	property	property	NOUN
ftr-370	258	19	is	be	AUX
ftr-370	258	20	consumed	consume	VERB
ftr-370	258	21	,	,	PUNCT
ftr-370	258	22	and	and	CCONJ
ftr-370	258	23	allow	allow	VERB
ftr-370	258	24	a	a	DET
ftr-370	258	25	deduction	deduction	NOUN
ftr-370	258	26	for	for	ADP
ftr-370	258	27	incidental	incidental	ADJ
ftr-370	258	28	material	material	NOUN
ftr-370	258	29	and	and	CCONJ
ftr-370	258	30	supplies	supply	NOUN
ftr-370	258	31	in	in	ADP
ftr-370	258	32	the	the	DET
ftr-370	258	33	year	year	NOUN
ftr-370	258	34	the	the	DET
ftr-370	258	35	expenditure	expenditure	NOUN
ftr-370	258	36	is	be	AUX
ftr-370	258	37	incurred	incur	VERB
ftr-370	258	38	.	.	PUNCT
ftr-370	259	1	materials	material	NOUN
ftr-370	259	2	and	and	CCONJ
ftr-370	259	3	supplies	supply	NOUN
ftr-370	259	4	include	include	VERB
ftr-370	259	5	tangible	tangible	ADJ
ftr-370	259	6	property	property	NOUN
ftr-370	259	7	that	that	PRON
ftr-370	259	8	is	be	AUX
ftr-370	259	9	(	(	PUNCT
ftr-370	259	10	i	i	NOUN
ftr-370	259	11	)	)	PUNCT
ftr-370	259	12	not	not	PART
ftr-370	259	13	a	a	DET
ftr-370	259	14	unit	unit	NOUN
ftr-370	259	15	of	of	ADP
ftr-370	259	16	property	property	NOUN
ftr-370	259	17	or	or	CCONJ
ftr-370	259	18	acquired	acquire	VERB
ftr-370	259	19	as	as	ADP
ftr-370	259	20	part	part	NOUN
ftr-370	259	21	of	of	ADP
ftr-370	259	22	a	a	DET
ftr-370	259	23	unit	unit	NOUN
ftr-370	259	24	of	of	ADP
ftr-370	259	25	property	property	NOUN
ftr-370	259	26	,	,	PUNCT
ftr-370	259	27	or	or	CCONJ
ftr-370	259	28	(	(	PUNCT
ftr-370	259	29	ii	ii	NOUN
ftr-370	259	30	)	)	PUNCT
ftr-370	259	31	tangible	tangible	ADJ
ftr-370	259	32	property	property	NOUN
ftr-370	259	33	that	that	PRON
ftr-370	259	34	is	be	AUX
ftr-370	259	35	a	a	DET
ftr-370	259	36	unit	unit	NOUN
ftr-370	259	37	of	of	ADP
ftr-370	259	38	property	property	NOUN
ftr-370	259	39	with	with	ADP
ftr-370	259	40	(	(	PUNCT
ftr-370	259	41	a	a	X
ftr-370	259	42	)	)	PUNCT
ftr-370	259	43	an	an	DET
ftr-370	259	44	economic	economic	ADJ
ftr-370	259	45	useful	useful	ADJ
ftr-370	259	46	life	life	NOUN
ftr-370	259	47	to	to	ADP
ftr-370	259	48	the	the	DET
ftr-370	259	49	taxpayer	taxpayer	NOUN
ftr-370	259	50	of	of	ADP
ftr-370	259	51	not	not	PART
ftr-370	259	52	more	more	ADJ
ftr-370	259	53	than	than	ADP
ftr-370	259	54	12	12	NUM
ftr-370	259	55	-	-	PUNCT
ftr-370	259	56	months	month	NOUN
ftr-370	259	57	,	,	PUNCT
ftr-370	259	58	or	or	CCONJ
ftr-370	259	59	(	(	PUNCT
ftr-370	259	60	b	b	NOUN
ftr-370	259	61	)	)	PUNCT
ftr-370	259	62	that	that	PRON
ftr-370	259	63	costs	cost	VERB
ftr-370	259	64	not	not	PART
ftr-370	259	65	more	more	ADJ
ftr-370	259	66	than	than	ADP
ftr-370	259	67	$	$	SYM
ftr-370	259	68	100	100	NUM
ftr-370	259	69	(	(	PUNCT
ftr-370	259	70	an	an	DET
ftr-370	259	71	embedded	embed	VERB
ftr-370	259	72	de	de	X
ftr-370	259	73	minimis	minimis	NOUN
ftr-370	259	74	rule	rule	NOUN
ftr-370	259	75	)	)	PUNCT
ftr-370	259	76	.	.	PUNCT
ftr-370	260	1	taxpayers	taxpayer	NOUN
ftr-370	260	2	would	would	AUX
ftr-370	260	3	be	be	AUX
ftr-370	260	4	allowed	allow	VERB
ftr-370	260	5	an	an	DET
ftr-370	260	6	election	election	NOUN
ftr-370	260	7	to	to	PART
ftr-370	260	8	capitalize	capitalize	VERB
ftr-370	260	9	the	the	DET
ftr-370	260	10	cost	cost	NOUN
ftr-370	260	11	of	of	ADP
ftr-370	260	12	each	each	DET
ftr-370	260	13	item	item	NOUN
ftr-370	260	14	of	of	ADP
ftr-370	260	15	material	material	NOUN
ftr-370	260	16	or	or	CCONJ
ftr-370	260	17	supply	supply	NOUN
ftr-370	260	18	.	.	PUNCT
ftr-370	261	1	the	the	DET
ftr-370	261	2	de	de	PROPN
ftr-370	261	3	minimis	minimis	NOUN
ftr-370	261	4	rule	rule	NOUN
ftr-370	261	5	also	also	ADV
ftr-370	261	6	applies	apply	VERB
ftr-370	261	7	to	to	ADP
ftr-370	261	8	property	property	NOUN
ftr-370	261	9	produced	produce	VERB
ftr-370	261	10	by	by	ADP
ftr-370	261	11	the	the	DET
ftr-370	261	12	taxpayer	taxpayer	NOUN
ftr-370	261	13	,	,	PUNCT
ftr-370	261	14	but	but	CCONJ
ftr-370	261	15	items	item	NOUN
ftr-370	261	16	used	use	VERB
ftr-370	261	17	in	in	ADP
ftr-370	261	18	the	the	DET
ftr-370	261	19	production	production	NOUN
ftr-370	261	20	of	of	ADP
ftr-370	261	21	other	other	ADJ
ftr-370	261	22	property	property	NOUN
ftr-370	261	23	remain	remain	VERB
ftr-370	261	24	subject	subject	ADJ
ftr-370	261	25	to	to	ADP
ftr-370	261	26	the	the	DET
ftr-370	261	27	uniform	uniform	ADJ
ftr-370	261	28	capitalization	capitalization	NOUN
ftr-370	261	29	rules	rule	NOUN
ftr-370	261	30	of	of	ADP
ftr-370	261	31	§	§	PROPN
ftr-370	261	32	263a	263a	PROPN
ftr-370	261	33	.	.	PUNCT
ftr-370	262	1	prop	prop	NOUN
ftr-370	262	2	.	.	PUNCT
ftr-370	263	1	reg	reg	PROPN
ftr-370	263	2	.	.	PUNCT
ftr-370	264	1	§	§	PROPN
ftr-370	264	2	1.263a-1(b)(14	1.263a-1(b)(14	NUM
ftr-370	264	3	)	)	PUNCT
ftr-370	264	4	.	.	PUNCT
ftr-370	265	1	rotable	rotable	ADJ
ftr-370	265	2	spare	spare	ADJ
ftr-370	265	3	parts	part	NOUN
ftr-370	265	4	(	(	PUNCT
ftr-370	265	5	parts	part	NOUN
ftr-370	265	6	installed	instal	VERB
ftr-370	265	7	temporarily	temporarily	ADV
ftr-370	265	8	in	in	ADP
ftr-370	265	9	a	a	DET
ftr-370	265	10	unit	unit	NOUN
ftr-370	265	11	of	of	ADP
ftr-370	265	12	property	property	NOUN
ftr-370	265	13	)	)	PUNCT
ftr-370	265	14	would	would	AUX
ftr-370	265	15	be	be	AUX
ftr-370	265	16	treated	treat	VERB
ftr-370	265	17	as	as	ADP
ftr-370	265	18	used	use	VERB
ftr-370	265	19	,	,	PUNCT
ftr-370	265	20	and	and	CCONJ
ftr-370	265	21	therefore	therefore	ADV
ftr-370	265	22	deductible	deductible	ADJ
ftr-370	265	23	,	,	PUNCT
ftr-370	265	24	in	in	ADP
ftr-370	265	25	the	the	DET
ftr-370	265	26	year	year	NOUN
ftr-370	265	27	the	the	DET
ftr-370	265	28	part	part	NOUN
ftr-370	265	29	is	be	AUX
ftr-370	265	30	disposed	dispose	VERB
ftr-370	265	31	of	of	ADP
ftr-370	265	32	.	.	PUNCT
ftr-370	266	1	•	•	NUM
ftr-370	266	2	financial	financial	PROPN
ftr-370	266	3	accounting	accounting	NOUN
ftr-370	266	4	de	de	X
ftr-370	266	5	minimis	minimis	NOUN
ftr-370	266	6	rules	rule	NOUN
ftr-370	266	7	.	.	PUNCT
ftr-370	267	1	the	the	DET
ftr-370	267	2	proposed	propose	VERB
ftr-370	267	3	regulations	regulation	NOUN
ftr-370	267	4	[	[	X
ftr-370	267	5	prop	prop	NOUN
ftr-370	267	6	.	.	PUNCT
ftr-370	268	1	reg	reg	NOUN
ftr-370	268	2	.	.	PUNCT
ftr-370	269	1	§	§	PROPN
ftr-370	269	2	1.263(a)-2(d)(4	1.263(a)-2(d)(4	NUM
ftr-370	269	3	)	)	PUNCT
ftr-370	269	4	]	]	PUNCT
ftr-370	269	5	would	would	AUX
ftr-370	269	6	allow	allow	VERB
ftr-370	269	7	a	a	DET
ftr-370	269	8	taxpayer	taxpayer	NOUN
ftr-370	269	9	to	to	PART
ftr-370	269	10	deduct	deduct	VERB
ftr-370	269	11	expenditures	expenditure	NOUN
ftr-370	269	12	to	to	PART
ftr-370	269	13	acquire	acquire	VERB
ftr-370	269	14	or	or	CCONJ
ftr-370	269	15	produce	produce	VERB
ftr-370	269	16	property	property	NOUN
ftr-370	269	17	(	(	PUNCT
ftr-370	269	18	other	other	ADJ
ftr-370	269	19	than	than	ADP
ftr-370	269	20	property	property	NOUN
ftr-370	269	21	produced	produce	VERB
ftr-370	269	22	for	for	ADP
ftr-370	269	23	resale	resale	NOUN
ftr-370	269	24	)	)	PUNCT
ftr-370	269	25	if	if	SCONJ
ftr-370	269	26	the	the	DET
ftr-370	269	27	taxpayer	taxpayer	NOUN
ftr-370	269	28	expenses	expense	VERB
ftr-370	269	29	the	the	DET
ftr-370	269	30	cost	cost	NOUN
ftr-370	269	31	on	on	ADP
ftr-370	269	32	a	a	DET
ftr-370	269	33	certified	certify	VERB
ftr-370	269	34	audited	audit	VERB
ftr-370	269	35	2009	2009	NUM
ftr-370	269	36	]	]	PUNCT
ftr-370	269	37	recent	recent	ADJ
ftr-370	269	38	developments	development	NOUN
ftr-370	269	39	in	in	ADP
ftr-370	269	40	federal	federal	ADJ
ftr-370	269	41	income	income	NOUN
ftr-370	269	42	taxation	taxation	NOUN
ftr-370	269	43	289	289	NUM
ftr-370	269	44	financial	financial	ADJ
ftr-370	269	45	statement	statement	NOUN
ftr-370	269	46	(	(	PUNCT
ftr-370	269	47	or	or	CCONJ
ftr-370	269	48	certain	certain	ADJ
ftr-370	269	49	financial	financial	ADJ
ftr-370	269	50	statements	statement	NOUN
ftr-370	269	51	filed	file	VERB
ftr-370	269	52	with	with	ADP
ftr-370	269	53	regulatory	regulatory	ADJ
ftr-370	269	54	agencies	agency	NOUN
ftr-370	269	55	)	)	PUNCT
ftr-370	269	56	pursuant	pursuant	ADJ
ftr-370	269	57	to	to	ADP
ftr-370	269	58	an	an	DET
ftr-370	269	59	accounting	accounting	NOUN
ftr-370	269	60	procedure	procedure	NOUN
ftr-370	269	61	adopted	adopt	VERB
ftr-370	269	62	by	by	ADP
ftr-370	269	63	the	the	DET
ftr-370	269	64	taxpayer	taxpayer	NOUN
ftr-370	269	65	that	that	PRON
ftr-370	269	66	treats	treat	VERB
ftr-370	269	67	as	as	ADP
ftr-370	269	68	expenses	expense	NOUN
ftr-370	269	69	amounts	amount	NOUN
ftr-370	269	70	paid	pay	VERB
ftr-370	269	71	for	for	ADP
ftr-370	269	72	property	property	NOUN
ftr-370	269	73	costing	cost	VERB
ftr-370	269	74	less	less	ADJ
ftr-370	269	75	than	than	ADP
ftr-370	269	76	a	a	DET
ftr-370	269	77	specified	specify	VERB
ftr-370	269	78	dollar	dollar	NOUN
ftr-370	269	79	amount	amount	NOUN
ftr-370	269	80	,	,	PUNCT
ftr-370	269	81	as	as	ADV
ftr-370	269	82	long	long	ADV
ftr-370	269	83	as	as	SCONJ
ftr-370	269	84	the	the	DET
ftr-370	269	85	aggregate	aggregate	NOUN
ftr-370	269	86	amount	amount	NOUN
ftr-370	269	87	deducted	deduct	VERB
ftr-370	269	88	does	do	AUX
ftr-370	269	89	not	not	PART
ftr-370	269	90	materially	materially	ADV
ftr-370	269	91	distort	distort	VERB
ftr-370	269	92	the	the	DET
ftr-370	269	93	taxpayer	taxpayer	NOUN
ftr-370	269	94	’s	’s	PART
ftr-370	269	95	income	income	NOUN
ftr-370	269	96	for	for	ADP
ftr-370	269	97	purposes	purpose	NOUN
ftr-370	269	98	of	of	ADP
ftr-370	269	99	§	§	PROPN
ftr-370	269	100	446	446	NUM
ftr-370	269	101	.	.	PUNCT
ftr-370	270	1	a	a	DET
ftr-370	270	2	safe	safe	ADJ
ftr-370	270	3	-	-	PUNCT
ftr-370	270	4	harbor	harbor	NOUN
ftr-370	270	5	would	would	AUX
ftr-370	270	6	provide	provide	VERB
ftr-370	270	7	that	that	SCONJ
ftr-370	270	8	the	the	DET
ftr-370	270	9	deductions	deduction	NOUN
ftr-370	270	10	will	will	AUX
ftr-370	270	11	not	not	PART
ftr-370	270	12	distort	distort	VERB
ftr-370	270	13	income	income	NOUN
ftr-370	270	14	if	if	SCONJ
ftr-370	270	15	the	the	DET
ftr-370	270	16	amounts	amount	NOUN
ftr-370	270	17	deducted	deduct	VERB
ftr-370	270	18	under	under	ADP
ftr-370	270	19	the	the	DET
ftr-370	270	20	second	second	ADJ
ftr-370	270	21	de	de	X
ftr-370	270	22	minimis	minimis	NOUN
ftr-370	270	23	rule	rule	NOUN
ftr-370	270	24	,	,	PUNCT
ftr-370	270	25	plus	plus	CCONJ
ftr-370	270	26	deductions	deduction	NOUN
ftr-370	270	27	for	for	ADP
ftr-370	270	28	materials	material	NOUN
ftr-370	270	29	and	and	CCONJ
ftr-370	270	30	supplies	supply	NOUN
ftr-370	270	31	,	,	PUNCT
ftr-370	270	32	i.e.	i.e.	X
ftr-370	270	33	,	,	PUNCT
ftr-370	270	34	amounts	amount	NOUN
ftr-370	270	35	deducted	deduct	VERB
ftr-370	270	36	under	under	ADP
ftr-370	270	37	the	the	DET
ftr-370	270	38	first	first	ADJ
ftr-370	270	39	de	de	X
ftr-370	270	40	minims	minim	NOUN
ftr-370	270	41	rule	rule	NOUN
ftr-370	270	42	,	,	PUNCT
ftr-370	270	43	are	be	AUX
ftr-370	270	44	do	do	AUX
ftr-370	270	45	not	not	PART
ftr-370	270	46	exceed	exceed	VERB
ftr-370	270	47	the	the	DET
ftr-370	270	48	lesser	less	ADJ
ftr-370	270	49	of	of	ADP
ftr-370	270	50	0.1	0.1	NUM
ftr-370	270	51	percent	percent	NOUN
ftr-370	270	52	of	of	ADP
ftr-370	270	53	the	the	DET
ftr-370	270	54	taxpayer	taxpayer	NOUN
ftr-370	270	55	’s	’s	PART
ftr-370	270	56	gross	gross	ADJ
ftr-370	270	57	receipts	receipt	NOUN
ftr-370	270	58	or	or	CCONJ
ftr-370	270	59	2	2	NUM
ftr-370	270	60	percent	percent	NOUN
ftr-370	270	61	of	of	ADP
ftr-370	270	62	the	the	DET
ftr-370	270	63	taxpayer	taxpayer	NOUN
ftr-370	270	64	’s	’s	PART
ftr-370	270	65	total	total	ADJ
ftr-370	270	66	depreciation	depreciation	NOUN
ftr-370	270	67	and	and	CCONJ
ftr-370	270	68	amortization	amortization	NOUN
ftr-370	270	69	expense	expense	NOUN
ftr-370	270	70	reflected	reflect	VERB
ftr-370	270	71	in	in	ADP
ftr-370	270	72	its	its	PRON
ftr-370	270	73	financial	financial	ADJ
ftr-370	270	74	statement	statement	NOUN
ftr-370	270	75	.	.	PUNCT
ftr-370	271	1	•	•	NUM
ftr-370	271	2	unit	unit	NOUN
ftr-370	271	3	of	of	ADP
ftr-370	271	4	property	property	NOUN
ftr-370	271	5	.	.	PUNCT
ftr-370	272	1	prop	prop	NOUN
ftr-370	272	2	.	.	PUNCT
ftr-370	273	1	reg	reg	PROPN
ftr-370	273	2	.	.	PUNCT
ftr-370	274	1	§	§	PROPN
ftr-370	274	2	1.263(a)3(d)(2	1.263(a)3(d)(2	NUM
ftr-370	274	3	)	)	PUNCT
ftr-370	274	4	.	.	PUNCT
ftr-370	275	1	the	the	DET
ftr-370	275	2	unit	unit	NOUN
ftr-370	275	3	of	of	ADP
ftr-370	275	4	property	property	NOUN
ftr-370	275	5	concept	concept	NOUN
ftr-370	275	6	is	be	AUX
ftr-370	275	7	central	central	ADJ
ftr-370	275	8	to	to	ADP
ftr-370	275	9	the	the	DET
ftr-370	275	10	proposed	propose	VERB
ftr-370	275	11	regulations	regulation	NOUN
ftr-370	275	12	’	'	PUNCT
ftr-370	275	13	requirement	requirement	NOUN
ftr-370	275	14	that	that	SCONJ
ftr-370	275	15	improvements	improvement	NOUN
ftr-370	275	16	to	to	ADP
ftr-370	275	17	a	a	DET
ftr-370	275	18	unit	unit	NOUN
ftr-370	275	19	of	of	ADP
ftr-370	275	20	property	property	NOUN
ftr-370	275	21	must	must	AUX
ftr-370	275	22	be	be	AUX
ftr-370	275	23	capitalized	capitalize	VERB
ftr-370	275	24	.	.	PUNCT
ftr-370	276	1	the	the	DET
ftr-370	276	2	unit	unit	NOUN
ftr-370	276	3	of	of	ADP
ftr-370	276	4	property	property	NOUN
ftr-370	276	5	standards	standard	NOUN
ftr-370	276	6	in	in	ADP
ftr-370	276	7	the	the	DET
ftr-370	276	8	2008	2008	NUM
ftr-370	276	9	proposed	propose	VERB
ftr-370	276	10	regulations	regulation	NOUN
ftr-370	276	11	differ	differ	VERB
ftr-370	276	12	substantially	substantially	ADV
ftr-370	276	13	from	from	ADP
ftr-370	276	14	the	the	DET
ftr-370	276	15	standards	standard	NOUN
ftr-370	276	16	in	in	ADP
ftr-370	276	17	the	the	DET
ftr-370	276	18	2006	2006	NUM
ftr-370	276	19	proposed	propose	VERB
ftr-370	276	20	regulations	regulation	NOUN
ftr-370	276	21	.	.	PUNCT
ftr-370	277	1	a	a	DET
ftr-370	277	2	building	building	NOUN
ftr-370	277	3	and	and	CCONJ
ftr-370	277	4	its	its	PRON
ftr-370	277	5	structural	structural	ADJ
ftr-370	277	6	components	component	NOUN
ftr-370	277	7	(	(	PUNCT
ftr-370	277	8	as	as	SCONJ
ftr-370	277	9	defined	define	VERB
ftr-370	277	10	in	in	ADP
ftr-370	277	11	reg	reg	NOUN
ftr-370	277	12	.	.	PUNCT
ftr-370	278	1	§	§	PROPN
ftr-370	278	2	1.48	1.48	NUM
ftr-370	278	3	-	-	SYM
ftr-370	278	4	1(e)(2	1(e)(2	NUM
ftr-370	278	5	)	)	PUNCT
ftr-370	278	6	)	)	PUNCT
ftr-370	278	7	would	would	AUX
ftr-370	278	8	be	be	AUX
ftr-370	278	9	treated	treat	VERB
ftr-370	278	10	as	as	ADP
ftr-370	278	11	a	a	DET
ftr-370	278	12	unit	unit	NOUN
ftr-370	278	13	of	of	ADP
ftr-370	278	14	property	property	NOUN
ftr-370	278	15	.	.	PUNCT
ftr-370	279	1	however	however	ADV
ftr-370	279	2	,	,	PUNCT
ftr-370	279	3	fixtures	fixture	NOUN
ftr-370	279	4	attached	attach	VERB
ftr-370	279	5	to	to	ADP
ftr-370	279	6	a	a	DET
ftr-370	279	7	building	building	NOUN
ftr-370	279	8	that	that	PRON
ftr-370	279	9	pursuant	pursuant	VERB
ftr-370	279	10	to	to	ADP
ftr-370	279	11	a	a	DET
ftr-370	279	12	cost	cost	NOUN
ftr-370	279	13	segregation	segregation	NOUN
ftr-370	279	14	study	study	NOUN
ftr-370	279	15	are	be	AUX
ftr-370	279	16	depreciated	depreciate	VERB
ftr-370	279	17	as	as	ADP
ftr-370	279	18	tangible	tangible	ADJ
ftr-370	279	19	personal	personal	ADJ
ftr-370	279	20	property	property	NOUN
ftr-370	279	21	,	,	PUNCT
ftr-370	279	22	rather	rather	ADV
ftr-370	279	23	than	than	ADP
ftr-370	279	24	real	real	ADJ
ftr-370	279	25	property	property	NOUN
ftr-370	279	26	,	,	PUNCT
ftr-370	279	27	are	be	AUX
ftr-370	279	28	separate	separate	ADJ
ftr-370	279	29	units	unit	NOUN
ftr-370	279	30	of	of	ADP
ftr-370	279	31	property	property	NOUN
ftr-370	279	32	.	.	PUNCT
ftr-370	280	1	for	for	ADP
ftr-370	280	2	property	property	NOUN
ftr-370	280	3	other	other	ADJ
ftr-370	280	4	than	than	ADP
ftr-370	280	5	buildings	building	NOUN
ftr-370	280	6	,	,	PUNCT
ftr-370	280	7	all	all	DET
ftr-370	280	8	the	the	DET
ftr-370	280	9	components	component	NOUN
ftr-370	280	10	that	that	PRON
ftr-370	280	11	are	be	AUX
ftr-370	280	12	functionally	functionally	ADV
ftr-370	280	13	interdependent	interdependent	ADJ
ftr-370	280	14	comprise	comprise	VERB
ftr-370	280	15	a	a	DET
ftr-370	280	16	single	single	ADJ
ftr-370	280	17	unit	unit	NOUN
ftr-370	280	18	of	of	ADP
ftr-370	280	19	property	property	NOUN
ftr-370	280	20	.	.	PUNCT
ftr-370	281	1	components	component	NOUN
ftr-370	281	2	of	of	ADP
ftr-370	281	3	property	property	NOUN
ftr-370	281	4	are	be	AUX
ftr-370	281	5	functionally	functionally	ADV
ftr-370	281	6	interdependent	interdependent	ADJ
ftr-370	281	7	if	if	SCONJ
ftr-370	281	8	the	the	DET
ftr-370	281	9	placing	placing	NOUN
ftr-370	281	10	in	in	ADP
ftr-370	281	11	service	service	NOUN
ftr-370	281	12	of	of	ADP
ftr-370	281	13	one	one	NUM
ftr-370	281	14	component	component	NOUN
ftr-370	281	15	is	be	AUX
ftr-370	281	16	dependent	dependent	ADJ
ftr-370	281	17	on	on	ADP
ftr-370	281	18	the	the	DET
ftr-370	281	19	placing	placing	NOUN
ftr-370	281	20	in	in	ADP
ftr-370	281	21	service	service	NOUN
ftr-370	281	22	of	of	ADP
ftr-370	281	23	the	the	DET
ftr-370	281	24	other	other	ADJ
ftr-370	281	25	component	component	NOUN
ftr-370	281	26	.	.	PUNCT
ftr-370	282	1	however	however	ADV
ftr-370	282	2	,	,	PUNCT
ftr-370	282	3	a	a	DET
ftr-370	282	4	component	component	NOUN
ftr-370	282	5	that	that	PRON
ftr-370	282	6	is	be	AUX
ftr-370	282	7	recorded	record	VERB
ftr-370	282	8	on	on	ADP
ftr-370	282	9	the	the	DET
ftr-370	282	10	taxpayer	taxpayer	NOUN
ftr-370	282	11	’s	’s	PART
ftr-370	282	12	books	book	NOUN
ftr-370	282	13	as	as	ADP
ftr-370	282	14	having	have	VERB
ftr-370	282	15	a	a	DET
ftr-370	282	16	different	different	ADJ
ftr-370	282	17	economic	economic	ADJ
ftr-370	282	18	useful	useful	ADJ
ftr-370	282	19	life	life	NOUN
ftr-370	282	20	or	or	CCONJ
ftr-370	282	21	which	which	PRON
ftr-370	282	22	is	be	AUX
ftr-370	282	23	in	in	ADP
ftr-370	282	24	a	a	DET
ftr-370	282	25	different	different	ADJ
ftr-370	282	26	class	class	NOUN
ftr-370	282	27	of	of	ADP
ftr-370	282	28	property	property	NOUN
ftr-370	282	29	for	for	ADP
ftr-370	282	30	macrs	macrs	NOUN
ftr-370	282	31	depreciation	depreciation	NOUN
ftr-370	282	32	would	would	AUX
ftr-370	282	33	be	be	AUX
ftr-370	282	34	treated	treat	VERB
ftr-370	282	35	as	as	ADP
ftr-370	282	36	separate	separate	ADJ
ftr-370	282	37	unit	unit	NOUN
ftr-370	282	38	of	of	ADP
ftr-370	282	39	property	property	NOUN
ftr-370	282	40	.	.	PUNCT
ftr-370	283	1	thus	thus	ADV
ftr-370	283	2	,	,	PUNCT
ftr-370	283	3	for	for	ADP
ftr-370	283	4	example	example	NOUN
ftr-370	283	5	,	,	PUNCT
ftr-370	283	6	all	all	PRON
ftr-370	283	7	of	of	ADP
ftr-370	283	8	the	the	DET
ftr-370	283	9	component	component	NOUN
ftr-370	283	10	parts	part	NOUN
ftr-370	283	11	of	of	ADP
ftr-370	283	12	a	a	DET
ftr-370	283	13	railroad	railroad	NOUN
ftr-370	283	14	locomotive	locomotive	NOUN
ftr-370	283	15	constitute	constitute	VERB
ftr-370	283	16	a	a	DET
ftr-370	283	17	single	single	ADJ
ftr-370	283	18	unit	unit	NOUN
ftr-370	283	19	of	of	ADP
ftr-370	283	20	property	property	NOUN
ftr-370	283	21	,	,	PUNCT
ftr-370	283	22	as	as	SCONJ
ftr-370	283	23	does	do	VERB
ftr-370	283	24	a	a	DET
ftr-370	283	25	truck	truck	NOUN
ftr-370	283	26	trailer	trailer	NOUN
ftr-370	283	27	and	and	CCONJ
ftr-370	283	28	its	its	PRON
ftr-370	283	29	tires	tire	NOUN
ftr-370	283	30	(	(	PUNCT
ftr-370	283	31	unless	unless	SCONJ
ftr-370	283	32	the	the	DET
ftr-370	283	33	taxpayer	taxpayer	NOUN
ftr-370	283	34	’s	’s	PART
ftr-370	283	35	financial	financial	ADJ
ftr-370	283	36	statements	statement	NOUN
ftr-370	283	37	treat	treat	VERB
ftr-370	283	38	them	they	PRON
ftr-370	283	39	as	as	ADP
ftr-370	283	40	separate	separate	ADJ
ftr-370	283	41	property	property	NOUN
ftr-370	283	42	)	)	PUNCT
ftr-370	283	43	.	.	PUNCT
ftr-370	284	1	a	a	DET
ftr-370	284	2	special	special	ADJ
ftr-370	284	3	rule	rule	NOUN
ftr-370	284	4	applies	apply	VERB
ftr-370	284	5	to	to	ADP
ftr-370	284	6	“	"	PUNCT
ftr-370	284	7	plant	plant	VERB
ftr-370	284	8	property	property	NOUN
ftr-370	284	9	,	,	PUNCT
ftr-370	284	10	”	"	PUNCT
ftr-370	284	11	which	which	PRON
ftr-370	284	12	is	be	AUX
ftr-370	284	13	a	a	DET
ftr-370	284	14	functionally	functionally	ADV
ftr-370	284	15	integrated	integrate	VERB
ftr-370	284	16	collection	collection	NOUN
ftr-370	284	17	of	of	ADP
ftr-370	284	18	equipment	equipment	NOUN
ftr-370	284	19	and	and	CCONJ
ftr-370	284	20	machinery	machinery	NOUN
ftr-370	284	21	used	use	VERB
ftr-370	284	22	to	to	PART
ftr-370	284	23	perform	perform	VERB
ftr-370	284	24	an	an	DET
ftr-370	284	25	industrial	industrial	ADJ
ftr-370	284	26	process	process	NOUN
ftr-370	284	27	;	;	PUNCT
ftr-370	284	28	each	each	DET
ftr-370	284	29	component	component	NOUN
ftr-370	284	30	(	(	PUNCT
ftr-370	284	31	or	or	CCONJ
ftr-370	284	32	group	group	NOUN
ftr-370	284	33	of	of	ADP
ftr-370	284	34	components	component	NOUN
ftr-370	284	35	)	)	PUNCT
ftr-370	284	36	that	that	PRON
ftr-370	284	37	performs	perform	VERB
ftr-370	284	38	a	a	DET
ftr-370	284	39	discrete	discrete	ADJ
ftr-370	284	40	and	and	CCONJ
ftr-370	284	41	major	major	ADJ
ftr-370	284	42	function	function	NOUN
ftr-370	284	43	or	or	CCONJ
ftr-370	284	44	operation	operation	NOUN
ftr-370	284	45	within	within	ADP
ftr-370	284	46	the	the	DET
ftr-370	284	47	functionally	functionally	ADV
ftr-370	284	48	interdependent	interdependent	ADJ
ftr-370	284	49	machinery	machinery	NOUN
ftr-370	284	50	or	or	CCONJ
ftr-370	284	51	equipment	equipment	NOUN
ftr-370	284	52	constitutes	constitute	VERB
ftr-370	284	53	a	a	DET
ftr-370	284	54	separate	separate	ADJ
ftr-370	284	55	unit	unit	NOUN
ftr-370	284	56	of	of	ADP
ftr-370	284	57	property	property	NOUN
ftr-370	284	58	.	.	PUNCT
ftr-370	285	1	•	•	NUM
ftr-370	285	2	capitalize	capitalize	VERB
ftr-370	285	3	improvements	improvement	NOUN
ftr-370	285	4	.	.	PUNCT
ftr-370	286	1	expenditures	expenditure	NOUN
ftr-370	286	2	to	to	PART
ftr-370	286	3	improve	improve	VERB
ftr-370	286	4	a	a	DET
ftr-370	286	5	unit	unit	NOUN
ftr-370	286	6	of	of	ADP
ftr-370	286	7	property	property	NOUN
ftr-370	286	8	must	must	AUX
ftr-370	286	9	be	be	AUX
ftr-370	286	10	capitalized	capitalize	VERB
ftr-370	286	11	.	.	PUNCT
ftr-370	287	1	prop	prop	NOUN
ftr-370	287	2	.	.	PUNCT
ftr-370	288	1	reg	reg	PROPN
ftr-370	288	2	.	.	PUNCT
ftr-370	289	1	§	§	PROPN
ftr-370	289	2	1.263(a)-3(d)(1	1.263(a)-3(d)(1	NUM
ftr-370	289	3	)	)	PUNCT
ftr-370	289	4	.	.	PUNCT
ftr-370	290	1	amounts	amount	NOUN
ftr-370	290	2	expended	expend	VERB
ftr-370	290	3	for	for	ADP
ftr-370	290	4	repairs	repair	NOUN
ftr-370	290	5	and	and	CCONJ
ftr-370	290	6	maintenance	maintenance	NOUN
ftr-370	290	7	of	of	ADP
ftr-370	290	8	tangible	tangible	ADJ
ftr-370	290	9	property	property	NOUN
ftr-370	290	10	would	would	AUX
ftr-370	290	11	be	be	AUX
ftr-370	290	12	deductible	deductible	ADJ
ftr-370	290	13	if	if	SCONJ
ftr-370	290	14	they	they	PRON
ftr-370	290	15	are	be	AUX
ftr-370	290	16	not	not	PART
ftr-370	290	17	required	require	VERB
ftr-370	290	18	to	to	PART
ftr-370	290	19	be	be	AUX
ftr-370	290	20	capitalized	capitalize	VERB
ftr-370	290	21	under	under	ADP
ftr-370	290	22	prop	prop	NOUN
ftr-370	290	23	.	.	PUNCT
ftr-370	291	1	reg	reg	NOUN
ftr-370	291	2	.	.	PUNCT
ftr-370	292	1	§	§	PROPN
ftr-370	292	2	1.263(a)-3	1.263(a)-3	PROPN
ftr-370	292	3	.	.	PUNCT
ftr-370	292	4	prop	prop	NOUN
ftr-370	292	5	.	.	PUNCT
ftr-370	293	1	reg	reg	PROPN
ftr-370	293	2	.	.	PUNCT
ftr-370	294	1	§	§	PROPN
ftr-370	294	2	1.162	1.162	NUM
ftr-370	294	3	-	-	SYM
ftr-370	294	4	4	4	NUM
ftr-370	294	5	.	.	PUNCT
ftr-370	294	6	expenditures	expenditure	NOUN
ftr-370	294	7	that	that	PRON
ftr-370	294	8	improve	improve	VERB
ftr-370	294	9	tangible	tangible	ADJ
ftr-370	294	10	property	property	NOUN
ftr-370	294	11	,	,	PUNCT
ftr-370	294	12	and	and	CCONJ
ftr-370	294	13	that	that	PRON
ftr-370	294	14	are	be	AUX
ftr-370	294	15	required	require	VERB
ftr-370	294	16	to	to	PART
ftr-370	294	17	be	be	AUX
ftr-370	294	18	capitalized	capitalize	VERB
ftr-370	294	19	,	,	PUNCT
ftr-370	294	20	include	include	VERB
ftr-370	294	21	expenditures	expenditure	NOUN
ftr-370	294	22	that	that	SCONJ
ftr-370	294	23	:	:	PUNCT
ftr-370	294	24	(	(	PUNCT
ftr-370	294	25	1	1	X
ftr-370	294	26	)	)	PUNCT
ftr-370	294	27	result	result	NOUN
ftr-370	294	28	in	in	ADP
ftr-370	294	29	a	a	DET
ftr-370	294	30	“	"	PUNCT
ftr-370	294	31	betterment	betterment	NOUN
ftr-370	294	32	”	"	PUNCT
ftr-370	294	33	to	to	ADP
ftr-370	294	34	a	a	DET
ftr-370	294	35	unit	unit	NOUN
ftr-370	294	36	of	of	ADP
ftr-370	294	37	property	property	NOUN
ftr-370	294	38	(	(	PUNCT
ftr-370	294	39	replacing	replace	VERB
ftr-370	294	40	the	the	DET
ftr-370	294	41	term	term	NOUN
ftr-370	294	42	“	"	PUNCT
ftr-370	294	43	material	material	NOUN
ftr-370	294	44	increase	increase	NOUN
ftr-370	294	45	in	in	ADP
ftr-370	294	46	value	value	NOUN
ftr-370	294	47	”	"	PUNCT
ftr-370	294	48	used	use	VERB
ftr-370	294	49	in	in	ADP
ftr-370	294	50	the	the	DET
ftr-370	294	51	original	original	ADJ
ftr-370	294	52	proposal	proposal	NOUN
ftr-370	294	53	)	)	PUNCT
ftr-370	294	54	;	;	PUNCT
ftr-370	294	55	(	(	PUNCT
ftr-370	294	56	2	2	X
ftr-370	294	57	)	)	PUNCT
ftr-370	294	58	restore	restore	VERB
ftr-370	294	59	a	a	DET
ftr-370	294	60	unit	unit	NOUN
ftr-370	294	61	of	of	ADP
ftr-370	294	62	property	property	NOUN
ftr-370	294	63	;	;	PUNCT
ftr-370	294	64	or	or	CCONJ
ftr-370	294	65	290	290	NUM
ftr-370	294	66	florida	florida	PROPN
ftr-370	294	67	tax	tax	NOUN
ftr-370	294	68	review	review	NOUN
ftr-370	295	1	[	[	X
ftr-370	295	2	vol	vol	NOUN
ftr-370	295	3	.	.	PUNCT
ftr-370	296	1	9	9	NUM
ftr-370	296	2	:	:	SYM
ftr-370	296	3	si	si	X
ftr-370	296	4	(	(	PUNCT
ftr-370	296	5	3	3	X
ftr-370	296	6	)	)	PUNCT
ftr-370	296	7	adapt	adapt	VERB
ftr-370	296	8	the	the	DET
ftr-370	296	9	unit	unit	NOUN
ftr-370	296	10	of	of	ADP
ftr-370	296	11	property	property	NOUN
ftr-370	296	12	to	to	ADP
ftr-370	296	13	a	a	DET
ftr-370	296	14	new	new	ADJ
ftr-370	296	15	or	or	CCONJ
ftr-370	296	16	different	different	ADJ
ftr-370	296	17	use	use	NOUN
ftr-370	296	18	.	.	PUNCT
ftr-370	297	1	•	•	NUM
ftr-370	297	2	betterment	betterment	NOUN
ftr-370	297	3	.	.	PUNCT
ftr-370	298	1	prop	prop	NOUN
ftr-370	298	2	.	.	PUNCT
ftr-370	299	1	reg	reg	PROPN
ftr-370	299	2	.	.	PUNCT
ftr-370	300	1	§	§	PROPN
ftr-370	300	2	1.263(a)-3(f	1.263(a)-3(f	PROPN
ftr-370	300	3	)	)	PUNCT
ftr-370	300	4	.	.	PUNCT
ftr-370	301	1	an	an	DET
ftr-370	301	2	expenditure	expenditure	NOUN
ftr-370	301	3	would	would	AUX
ftr-370	301	4	result	result	VERB
ftr-370	301	5	in	in	ADP
ftr-370	301	6	a	a	DET
ftr-370	301	7	betterment	betterment	NOUN
ftr-370	301	8	of	of	ADP
ftr-370	301	9	a	a	DET
ftr-370	301	10	unit	unit	NOUN
ftr-370	301	11	of	of	ADP
ftr-370	301	12	property	property	NOUN
ftr-370	301	13	if	if	SCONJ
ftr-370	301	14	it	it	PRON
ftr-370	301	15	(	(	PUNCT
ftr-370	301	16	1	1	X
ftr-370	301	17	)	)	PUNCT
ftr-370	301	18	ameliorates	ameliorate	VERB
ftr-370	301	19	a	a	DET
ftr-370	301	20	material	material	NOUN
ftr-370	301	21	condition	condition	NOUN
ftr-370	301	22	or	or	CCONJ
ftr-370	301	23	defect	defect	NOUN
ftr-370	301	24	that	that	PRON
ftr-370	301	25	existed	exist	VERB
ftr-370	301	26	prior	prior	ADV
ftr-370	301	27	to	to	ADP
ftr-370	301	28	acquisition	acquisition	NOUN
ftr-370	301	29	of	of	ADP
ftr-370	301	30	the	the	DET
ftr-370	301	31	property	property	NOUN
ftr-370	301	32	or	or	CCONJ
ftr-370	301	33	arose	arise	VERB
ftr-370	301	34	during	during	ADP
ftr-370	301	35	production	production	NOUN
ftr-370	301	36	of	of	ADP
ftr-370	301	37	the	the	DET
ftr-370	301	38	property	property	NOUN
ftr-370	301	39	,	,	PUNCT
ftr-370	301	40	(	(	PUNCT
ftr-370	301	41	2	2	X
ftr-370	301	42	)	)	PUNCT
ftr-370	301	43	results	result	NOUN
ftr-370	301	44	in	in	ADP
ftr-370	301	45	a	a	DET
ftr-370	301	46	material	material	NOUN
ftr-370	301	47	addition	addition	NOUN
ftr-370	301	48	to	to	ADP
ftr-370	301	49	a	a	DET
ftr-370	301	50	unit	unit	NOUN
ftr-370	301	51	of	of	ADP
ftr-370	301	52	property	property	NOUN
ftr-370	301	53	,	,	PUNCT
ftr-370	301	54	or	or	CCONJ
ftr-370	301	55	(	(	PUNCT
ftr-370	301	56	3	3	X
ftr-370	301	57	)	)	PUNCT
ftr-370	301	58	results	result	NOUN
ftr-370	301	59	in	in	ADP
ftr-370	301	60	a	a	DET
ftr-370	301	61	material	material	NOUN
ftr-370	301	62	increase	increase	NOUN
ftr-370	301	63	in	in	ADP
ftr-370	301	64	capacity	capacity	NOUN
ftr-370	301	65	.	.	PUNCT
ftr-370	302	1	determination	determination	NOUN
ftr-370	302	2	of	of	ADP
ftr-370	302	3	whether	whether	SCONJ
ftr-370	302	4	an	an	DET
ftr-370	302	5	expenditure	expenditure	NOUN
ftr-370	302	6	results	result	NOUN
ftr-370	302	7	in	in	ADP
ftr-370	302	8	a	a	DET
ftr-370	302	9	betterment	betterment	NOUN
ftr-370	302	10	is	be	AUX
ftr-370	302	11	factual	factual	ADJ
ftr-370	302	12	and	and	CCONJ
ftr-370	302	13	requires	require	VERB
ftr-370	302	14	a	a	DET
ftr-370	302	15	comparison	comparison	NOUN
ftr-370	302	16	of	of	ADP
ftr-370	302	17	the	the	DET
ftr-370	302	18	condition	condition	NOUN
ftr-370	302	19	of	of	ADP
ftr-370	302	20	the	the	DET
ftr-370	302	21	property	property	NOUN
ftr-370	302	22	immediately	immediately	ADV
ftr-370	302	23	prior	prior	ADV
ftr-370	302	24	to	to	ADP
ftr-370	302	25	the	the	DET
ftr-370	302	26	circumstance	circumstance	NOUN
ftr-370	302	27	necessitating	necessitate	VERB
ftr-370	302	28	the	the	DET
ftr-370	302	29	expenditure	expenditure	NOUN
ftr-370	302	30	(	(	PUNCT
ftr-370	302	31	or	or	CCONJ
ftr-370	302	32	the	the	DET
ftr-370	302	33	condition	condition	NOUN
ftr-370	302	34	of	of	ADP
ftr-370	302	35	property	property	NOUN
ftr-370	302	36	the	the	DET
ftr-370	302	37	last	last	ADJ
ftr-370	302	38	time	time	NOUN
ftr-370	302	39	the	the	DET
ftr-370	302	40	taxpayer	taxpayer	NOUN
ftr-370	302	41	corrected	correct	VERB
ftr-370	302	42	for	for	ADP
ftr-370	302	43	normal	normal	ADJ
ftr-370	302	44	wear	wear	NOUN
ftr-370	302	45	and	and	CCONJ
ftr-370	302	46	tear	tear	ADJ
ftr-370	302	47	)	)	PUNCT
ftr-370	302	48	with	with	ADP
ftr-370	302	49	the	the	DET
ftr-370	302	50	condition	condition	NOUN
ftr-370	302	51	of	of	ADP
ftr-370	302	52	the	the	DET
ftr-370	302	53	property	property	NOUN
ftr-370	302	54	after	after	ADP
ftr-370	302	55	the	the	DET
ftr-370	302	56	expenditure	expenditure	NOUN
ftr-370	302	57	.	.	PUNCT
ftr-370	303	1	•	•	NUM
ftr-370	303	2	restoration	restoration	NOUN
ftr-370	303	3	.	.	PUNCT
ftr-370	304	1	prop	prop	NOUN
ftr-370	304	2	.	.	PUNCT
ftr-370	305	1	reg	reg	PROPN
ftr-370	305	2	.	.	PUNCT
ftr-370	306	1	§	§	PROPN
ftr-370	306	2	1.263(a)-3(g	1.263(a)-3(g	PROPN
ftr-370	306	3	)	)	PUNCT
ftr-370	306	4	.	.	PUNCT
ftr-370	307	1	an	an	DET
ftr-370	307	2	expenditure	expenditure	NOUN
ftr-370	307	3	would	would	AUX
ftr-370	307	4	be	be	AUX
ftr-370	307	5	capitalized	capitalize	VERB
ftr-370	307	6	as	as	ADP
ftr-370	307	7	a	a	DET
ftr-370	307	8	restoration	restoration	NOUN
ftr-370	307	9	if	if	SCONJ
ftr-370	307	10	it	it	PRON
ftr-370	307	11	(	(	PUNCT
ftr-370	307	12	1	1	X
ftr-370	307	13	)	)	PUNCT
ftr-370	307	14	replaces	replace	VERB
ftr-370	307	15	a	a	DET
ftr-370	307	16	component	component	NOUN
ftr-370	307	17	for	for	ADP
ftr-370	307	18	which	which	PRON
ftr-370	307	19	the	the	DET
ftr-370	307	20	taxpayer	taxpayer	NOUN
ftr-370	307	21	has	have	AUX
ftr-370	307	22	deducted	deduct	VERB
ftr-370	307	23	a	a	DET
ftr-370	307	24	loss	loss	NOUN
ftr-370	307	25	,	,	PUNCT
ftr-370	307	26	(	(	PUNCT
ftr-370	307	27	2	2	X
ftr-370	307	28	)	)	PUNCT
ftr-370	307	29	replaces	replace	VERB
ftr-370	307	30	a	a	DET
ftr-370	307	31	component	component	NOUN
ftr-370	307	32	the	the	DET
ftr-370	307	33	adjusted	adjusted	ADJ
ftr-370	307	34	basis	basis	NOUN
ftr-370	307	35	of	of	ADP
ftr-370	307	36	which	which	PRON
ftr-370	307	37	has	have	AUX
ftr-370	307	38	been	be	AUX
ftr-370	307	39	accounted	account	VERB
ftr-370	307	40	for	for	ADP
ftr-370	307	41	in	in	ADP
ftr-370	307	42	realizing	realize	VERB
ftr-370	307	43	gain	gain	NOUN
ftr-370	307	44	or	or	CCONJ
ftr-370	307	45	loss	loss	NOUN
ftr-370	307	46	on	on	ADP
ftr-370	307	47	a	a	DET
ftr-370	307	48	sale	sale	NOUN
ftr-370	307	49	or	or	CCONJ
ftr-370	307	50	exchange	exchange	NOUN
ftr-370	307	51	of	of	ADP
ftr-370	307	52	the	the	DET
ftr-370	307	53	component	component	NOUN
ftr-370	307	54	,	,	PUNCT
ftr-370	307	55	(	(	PUNCT
ftr-370	307	56	3	3	X
ftr-370	307	57	)	)	PUNCT
ftr-370	307	58	repairs	repair	VERB
ftr-370	307	59	damage	damage	NOUN
ftr-370	307	60	for	for	ADP
ftr-370	307	61	which	which	PRON
ftr-370	307	62	the	the	DET
ftr-370	307	63	taxpayer	taxpayer	NOUN
ftr-370	307	64	has	have	AUX
ftr-370	307	65	deducted	deduct	VERB
ftr-370	307	66	a	a	DET
ftr-370	307	67	casualty	casualty	NOUN
ftr-370	307	68	loss	loss	NOUN
ftr-370	307	69	under	under	ADP
ftr-370	307	70	§	§	PROPN
ftr-370	307	71	165	165	NUM
ftr-370	307	72	,	,	PUNCT
ftr-370	307	73	(	(	PUNCT
ftr-370	307	74	4	4	X
ftr-370	307	75	)	)	PUNCT
ftr-370	307	76	returns	return	VERB
ftr-370	307	77	the	the	DET
ftr-370	307	78	property	property	NOUN
ftr-370	307	79	to	to	ADP
ftr-370	307	80	its	its	PRON
ftr-370	307	81	ordinary	ordinary	ADJ
ftr-370	307	82	operating	operating	NOUN
ftr-370	307	83	condition	condition	NOUN
ftr-370	307	84	after	after	ADP
ftr-370	307	85	the	the	DET
ftr-370	307	86	property	property	NOUN
ftr-370	307	87	as	as	ADV
ftr-370	307	88	fallen	fall	VERB
ftr-370	307	89	into	into	ADP
ftr-370	307	90	a	a	DET
ftr-370	307	91	state	state	NOUN
ftr-370	307	92	of	of	ADP
ftr-370	307	93	disrepair	disrepair	NOUN
ftr-370	307	94	and	and	CCONJ
ftr-370	307	95	is	be	AUX
ftr-370	307	96	no	no	PRON
ftr-370	307	97	longer	long	ADV
ftr-370	307	98	functional	functional	ADJ
ftr-370	307	99	,	,	PUNCT
ftr-370	307	100	(	(	PUNCT
ftr-370	307	101	5	5	X
ftr-370	307	102	)	)	PUNCT
ftr-370	307	103	results	result	NOUN
ftr-370	307	104	in	in	ADP
ftr-370	307	105	rebuilding	rebuild	VERB
ftr-370	307	106	the	the	DET
ftr-370	307	107	property	property	NOUN
ftr-370	307	108	to	to	ADP
ftr-370	307	109	a	a	DET
ftr-370	307	110	like	like	ADJ
ftr-370	307	111	-	-	PUNCT
ftr-370	307	112	new	new	ADJ
ftr-370	307	113	condition	condition	NOUN
ftr-370	307	114	at	at	ADP
ftr-370	307	115	the	the	DET
ftr-370	307	116	end	end	NOUN
ftr-370	307	117	of	of	ADP
ftr-370	307	118	its	its	PRON
ftr-370	307	119	economic	economic	ADJ
ftr-370	307	120	useful	useful	ADJ
ftr-370	307	121	life	life	NOUN
ftr-370	307	122	(	(	PUNCT
ftr-370	307	123	not	not	PART
ftr-370	307	124	macrs	macrs	NOUN
ftr-370	307	125	recovery	recovery	NOUN
ftr-370	307	126	period	period	NOUN
ftr-370	307	127	)	)	PUNCT
ftr-370	307	128	to	to	ADP
ftr-370	307	129	the	the	DET
ftr-370	307	130	taxpayer	taxpayer	NOUN
ftr-370	307	131	,	,	PUNCT
ftr-370	307	132	or	or	CCONJ
ftr-370	307	133	(	(	PUNCT
ftr-370	307	134	6	6	NUM
ftr-370	307	135	)	)	PUNCT
ftr-370	307	136	is	be	AUX
ftr-370	307	137	for	for	ADP
ftr-370	307	138	the	the	DET
ftr-370	307	139	replacement	replacement	NOUN
ftr-370	307	140	of	of	ADP
ftr-370	307	141	a	a	DET
ftr-370	307	142	major	major	ADJ
ftr-370	307	143	component	component	NOUN
ftr-370	307	144	or	or	CCONJ
ftr-370	307	145	structural	structural	ADJ
ftr-370	307	146	part	part	NOUN
ftr-370	307	147	of	of	ADP
ftr-370	307	148	the	the	DET
ftr-370	307	149	unit	unit	NOUN
ftr-370	307	150	of	of	ADP
ftr-370	307	151	property	property	NOUN
ftr-370	307	152	.	.	PUNCT
ftr-370	308	1	replacement	replacement	NOUN
ftr-370	308	2	of	of	ADP
ftr-370	308	3	a	a	DET
ftr-370	308	4	major	major	ADJ
ftr-370	308	5	component	component	NOUN
ftr-370	308	6	or	or	CCONJ
ftr-370	308	7	structural	structural	ADJ
ftr-370	308	8	part	part	NOUN
ftr-370	308	9	occurs	occur	VERB
ftr-370	308	10	if	if	SCONJ
ftr-370	308	11	the	the	DET
ftr-370	308	12	cost	cost	NOUN
ftr-370	308	13	is	be	AUX
ftr-370	308	14	more	more	ADJ
ftr-370	308	15	than	than	ADP
ftr-370	308	16	50	50	NUM
ftr-370	308	17	percent	percent	NOUN
ftr-370	308	18	of	of	ADP
ftr-370	308	19	the	the	DET
ftr-370	308	20	replacement	replacement	NOUN
ftr-370	308	21	cost	cost	NOUN
ftr-370	308	22	of	of	ADP
ftr-370	308	23	the	the	DET
ftr-370	308	24	property	property	NOUN
ftr-370	308	25	or	or	CCONJ
ftr-370	308	26	the	the	DET
ftr-370	308	27	replacement	replacement	NOUN
ftr-370	308	28	compromises	compromise	VERB
ftr-370	308	29	more	more	ADJ
ftr-370	308	30	than	than	ADP
ftr-370	308	31	50	50	NUM
ftr-370	308	32	percent	percent	NOUN
ftr-370	308	33	of	of	ADP
ftr-370	308	34	the	the	DET
ftr-370	308	35	physical	physical	ADJ
ftr-370	308	36	structure	structure	NOUN
ftr-370	308	37	of	of	ADP
ftr-370	308	38	the	the	DET
ftr-370	308	39	property	property	NOUN
ftr-370	308	40	and	and	CCONJ
ftr-370	308	41	the	the	DET
ftr-370	308	42	replacement	replacement	NOUN
ftr-370	308	43	does	do	AUX
ftr-370	308	44	not	not	PART
ftr-370	308	45	occur	occur	VERB
ftr-370	308	46	during	during	ADP
ftr-370	308	47	the	the	DET
ftr-370	308	48	macrs	macrs	PROPN
ftr-370	308	49	recovery	recovery	NOUN
ftr-370	308	50	period	period	NOUN
ftr-370	308	51	for	for	ADP
ftr-370	308	52	the	the	DET
ftr-370	308	53	property	property	NOUN
ftr-370	308	54	.	.	PUNCT
ftr-370	309	1	•	•	NUM
ftr-370	309	2	new	new	ADJ
ftr-370	309	3	use	use	NOUN
ftr-370	309	4	.	.	PUNCT
ftr-370	310	1	prop	prop	NOUN
ftr-370	310	2	.	.	PUNCT
ftr-370	311	1	reg	reg	PROPN
ftr-370	311	2	.	.	PUNCT
ftr-370	312	1	§	§	PROPN
ftr-370	312	2	1.263(a)-3(h	1.263(a)-3(h	NUM
ftr-370	312	3	)	)	PUNCT
ftr-370	312	4	.	.	PUNCT
ftr-370	313	1	a	a	DET
ftr-370	313	2	unit	unit	NOUN
ftr-370	313	3	of	of	ADP
ftr-370	313	4	property	property	NOUN
ftr-370	313	5	would	would	AUX
ftr-370	313	6	be	be	AUX
ftr-370	313	7	treated	treat	VERB
ftr-370	313	8	as	as	SCONJ
ftr-370	313	9	adapted	adapt	VERB
ftr-370	313	10	to	to	ADP
ftr-370	313	11	a	a	DET
ftr-370	313	12	new	new	ADJ
ftr-370	313	13	or	or	CCONJ
ftr-370	313	14	different	different	ADJ
ftr-370	313	15	use	use	NOUN
ftr-370	313	16	if	if	SCONJ
ftr-370	313	17	the	the	DET
ftr-370	313	18	adaptation	adaptation	NOUN
ftr-370	313	19	is	be	AUX
ftr-370	313	20	not	not	PART
ftr-370	313	21	consistent	consistent	ADJ
ftr-370	313	22	with	with	ADP
ftr-370	313	23	the	the	DET
ftr-370	313	24	taxpayer	taxpayer	NOUN
ftr-370	313	25	’s	’s	PART
ftr-370	313	26	“	"	PUNCT
ftr-370	313	27	intended	intend	VERB
ftr-370	313	28	ordinary	ordinary	ADJ
ftr-370	313	29	use	use	NOUN
ftr-370	313	30	of	of	ADP
ftr-370	313	31	the	the	DET
ftr-370	313	32	unit	unit	NOUN
ftr-370	313	33	of	of	ADP
ftr-370	313	34	property	property	NOUN
ftr-370	313	35	at	at	ADP
ftr-370	313	36	the	the	DET
ftr-370	313	37	time	time	NOUN
ftr-370	313	38	originally	originally	ADV
ftr-370	313	39	placed	place	VERB
ftr-370	313	40	in	in	ADP
ftr-370	313	41	service	service	NOUN
ftr-370	313	42	by	by	ADP
ftr-370	313	43	the	the	DET
ftr-370	313	44	taxpayer	taxpayer	NOUN
ftr-370	313	45	.	.	PUNCT
ftr-370	313	46	”	"	PUNCT
ftr-370	314	1	•	•	NUM
ftr-370	314	2	rehabilitation	rehabilitation	NOUN
ftr-370	314	3	doctrine	doctrine	NOUN
ftr-370	314	4	is	be	AUX
ftr-370	314	5	no	no	PRON
ftr-370	314	6	more	more	ADJ
ftr-370	314	7	.	.	PUNCT
ftr-370	315	1	prop	prop	NOUN
ftr-370	315	2	.	.	PUNCT
ftr-370	316	1	reg	reg	PROPN
ftr-370	316	2	.	.	PUNCT
ftr-370	317	1	§	§	PROPN
ftr-370	317	2	1.263(a)-3(d)(4	1.263(a)-3(d)(4	NUM
ftr-370	317	3	)	)	PUNCT
ftr-370	317	4	would	would	AUX
ftr-370	317	5	eliminate	eliminate	VERB
ftr-370	317	6	the	the	DET
ftr-370	317	7	judicially	judicially	ADV
ftr-370	317	8	created	create	VERB
ftr-370	317	9	rehabilitation	rehabilitation	NOUN
ftr-370	317	10	doctrine	doctrine	NOUN
ftr-370	317	11	by	by	ADP
ftr-370	317	12	providing	provide	VERB
ftr-370	317	13	that	that	SCONJ
ftr-370	317	14	,	,	PUNCT
ftr-370	317	15	“	"	PUNCT
ftr-370	317	16	repairs	repair	NOUN
ftr-370	317	17	and	and	CCONJ
ftr-370	317	18	maintenance	maintenance	NOUN
ftr-370	317	19	that	that	PRON
ftr-370	317	20	do	do	AUX
ftr-370	317	21	not	not	PART
ftr-370	317	22	directly	directly	ADV
ftr-370	317	23	benefit	benefit	VERB
ftr-370	317	24	or	or	CCONJ
ftr-370	317	25	are	be	AUX
ftr-370	317	26	not	not	PART
ftr-370	317	27	incurred	incur	VERB
ftr-370	317	28	by	by	ADP
ftr-370	317	29	reason	reason	NOUN
ftr-370	317	30	of	of	ADP
ftr-370	317	31	an	an	DET
ftr-370	317	32	improvement	improvement	NOUN
ftr-370	317	33	are	be	AUX
ftr-370	317	34	not	not	PART
ftr-370	317	35	required	require	VERB
ftr-370	317	36	to	to	PART
ftr-370	317	37	be	be	AUX
ftr-370	317	38	capitalized	capitalize	VERB
ftr-370	317	39	under	under	ADP
ftr-370	317	40	section	section	NOUN
ftr-370	317	41	263(a	263(a	NUM
ftr-370	317	42	)	)	PUNCT
ftr-370	317	43	,	,	PUNCT
ftr-370	317	44	regardless	regardless	ADV
ftr-370	317	45	of	of	ADP
ftr-370	317	46	whether	whether	SCONJ
ftr-370	317	47	they	they	PRON
ftr-370	317	48	are	be	AUX
ftr-370	317	49	made	make	VERB
ftr-370	317	50	at	at	ADP
ftr-370	317	51	the	the	DET
ftr-370	317	52	same	same	ADJ
ftr-370	317	53	time	time	NOUN
ftr-370	317	54	as	as	ADP
ftr-370	317	55	an	an	DET
ftr-370	317	56	improvement	improvement	NOUN
ftr-370	317	57	.	.	PUNCT
ftr-370	317	58	”	"	PUNCT
ftr-370	318	1	but	but	CCONJ
ftr-370	318	2	the	the	DET
ftr-370	318	3	proposed	propose	VERB
ftr-370	318	4	regulations	regulation	NOUN
ftr-370	318	5	provide	provide	VERB
ftr-370	318	6	that	that	SCONJ
ftr-370	318	7	if	if	SCONJ
ftr-370	318	8	otherwise	otherwise	ADV
ftr-370	318	9	deductible	deductible	ADJ
ftr-370	318	10	repairs	repair	NOUN
ftr-370	318	11	benefit	benefit	VERB
ftr-370	318	12	or	or	CCONJ
ftr-370	318	13	are	be	AUX
ftr-370	318	14	incurred	incur	VERB
ftr-370	318	15	by	by	ADP
ftr-370	318	16	reason	reason	NOUN
ftr-370	318	17	of	of	ADP
ftr-370	318	18	an	an	DET
ftr-370	318	19	improvement	improvement	NOUN
ftr-370	318	20	,	,	PUNCT
ftr-370	318	21	the	the	DET
ftr-370	318	22	cost	cost	NOUN
ftr-370	318	23	of	of	ADP
ftr-370	318	24	the	the	DET
ftr-370	318	25	repairs	repair	NOUN
ftr-370	318	26	must	must	AUX
ftr-370	318	27	be	be	AUX
ftr-370	318	28	capitalized	capitalize	VERB
ftr-370	318	29	under	under	ADP
ftr-370	318	30	§	§	PROPN
ftr-370	318	31	263a	263a	PROPN
ftr-370	318	32	.	.	PUNCT
ftr-370	319	1	•	•	NUM
ftr-370	319	2	routine	routine	ADJ
ftr-370	319	3	maintenance	maintenance	NOUN
ftr-370	319	4	safe	safe	ADJ
ftr-370	319	5	harbor	harbor	NOUN
ftr-370	319	6	.	.	PUNCT
ftr-370	320	1	prop	prop	NOUN
ftr-370	320	2	.	.	PUNCT
ftr-370	321	1	reg	reg	PROPN
ftr-370	321	2	.	.	PUNCT
ftr-370	322	1	§	§	PROPN
ftr-370	322	2	1.263(a)-3(e	1.263(a)-3(e	NUM
ftr-370	322	3	)	)	PUNCT
ftr-370	322	4	would	would	AUX
ftr-370	322	5	provide	provide	VERB
ftr-370	322	6	a	a	DET
ftr-370	322	7	safe	safe	ADJ
ftr-370	322	8	harbor	harbor	NOUN
ftr-370	322	9	from	from	ADP
ftr-370	322	10	the	the	DET
ftr-370	322	11	capitalization	capitalization	NOUN
ftr-370	322	12	requirement	requirement	NOUN
ftr-370	322	13	for	for	ADP
ftr-370	322	14	“	"	PUNCT
ftr-370	322	15	the	the	DET
ftr-370	322	16	recurring	recur	VERB
ftr-370	322	17	activities	activity	NOUN
ftr-370	322	18	that	that	PRON
ftr-370	322	19	a	a	DET
ftr-370	322	20	taxpayer	taxpayer	NOUN
ftr-370	322	21	expects	expect	VERB
ftr-370	322	22	to	to	PART
ftr-370	322	23	perform	perform	VERB
ftr-370	322	24	as	as	ADP
ftr-370	322	25	a	a	DET
ftr-370	322	26	result	result	NOUN
ftr-370	322	27	of	of	ADP
ftr-370	322	28	the	the	DET
ftr-370	322	29	taxpayer	taxpayer	NOUN
ftr-370	322	30	’s	’s	PART
ftr-370	322	31	use	use	NOUN
ftr-370	322	32	of	of	ADP
ftr-370	322	33	the	the	DET
ftr-370	322	34	unit	unit	NOUN
ftr-370	322	35	of	of	ADP
ftr-370	322	36	property	property	NOUN
ftr-370	322	37	to	to	PART
ftr-370	322	38	keep	keep	VERB
ftr-370	322	39	the	the	DET
ftr-370	322	40	unit	unit	NOUN
ftr-370	322	41	of	of	ADP
ftr-370	322	42	property	property	NOUN
ftr-370	322	43	in	in	ADP
ftr-370	322	44	its	its	PRON
ftr-370	322	45	ordinarily	ordinarily	ADV
ftr-370	322	46	efficient	efficient	ADJ
ftr-370	322	47	operating	operating	NOUN
ftr-370	322	48	condition	condition	NOUN
ftr-370	322	49	.	.	PUNCT
ftr-370	322	50	”	"	PUNCT
ftr-370	323	1	the	the	DET
ftr-370	323	2	safe	safe	ADJ
ftr-370	323	3	harbor	harbor	NOUN
ftr-370	323	4	would	would	AUX
ftr-370	323	5	apply	apply	VERB
ftr-370	323	6	to	to	ADP
ftr-370	323	7	activities	activity	NOUN
ftr-370	323	8	2009	2009	NUM
ftr-370	323	9	]	]	PUNCT
ftr-370	323	10	recent	recent	ADJ
ftr-370	323	11	developments	development	NOUN
ftr-370	323	12	in	in	ADP
ftr-370	323	13	federal	federal	ADJ
ftr-370	323	14	income	income	NOUN
ftr-370	323	15	taxation	taxation	NOUN
ftr-370	323	16	291	291	NUM
ftr-370	323	17	that	that	PRON
ftr-370	323	18	the	the	DET
ftr-370	323	19	taxpayer	taxpayer	NOUN
ftr-370	323	20	reasonably	reasonably	ADV
ftr-370	323	21	expects	expect	VERB
ftr-370	323	22	to	to	PART
ftr-370	323	23	perform	perform	VERB
ftr-370	323	24	more	more	ADJ
ftr-370	323	25	than	than	ADP
ftr-370	323	26	once	once	ADV
ftr-370	323	27	during	during	ADP
ftr-370	323	28	the	the	DET
ftr-370	323	29	class	class	NOUN
ftr-370	323	30	life	life	NOUN
ftr-370	323	31	of	of	ADP
ftr-370	323	32	the	the	DET
ftr-370	323	33	property	property	NOUN
ftr-370	323	34	,	,	PUNCT
ftr-370	323	35	as	as	SCONJ
ftr-370	323	36	determined	determine	VERB
ftr-370	323	37	under	under	ADP
ftr-370	323	38	the	the	DET
ftr-370	323	39	macrs	macrs	NOUN
ftr-370	323	40	alternative	alternative	ADJ
ftr-370	323	41	depreciation	depreciation	NOUN
ftr-370	323	42	schedule	schedule	NOUN
ftr-370	323	43	of	of	ADP
ftr-370	323	44	§	§	PROPN
ftr-370	323	45	168(g	168(g	PROPN
ftr-370	323	46	)	)	PUNCT
ftr-370	323	47	.	.	PUNCT
ftr-370	324	1	routine	routine	ADJ
ftr-370	324	2	maintenance	maintenance	NOUN
ftr-370	324	3	includes	include	VERB
ftr-370	324	4	maintenance	maintenance	NOUN
ftr-370	324	5	with	with	ADP
ftr-370	324	6	respect	respect	NOUN
ftr-370	324	7	to	to	ADP
ftr-370	324	8	and	and	CCONJ
ftr-370	324	9	the	the	DET
ftr-370	324	10	use	use	NOUN
ftr-370	324	11	of	of	ADP
ftr-370	324	12	rotable	rotable	ADJ
ftr-370	324	13	spare	spare	ADJ
ftr-370	324	14	parts	part	NOUN
ftr-370	324	15	.	.	PUNCT
ftr-370	325	1	routine	routine	ADJ
ftr-370	325	2	maintenance	maintenance	NOUN
ftr-370	325	3	excludes	exclude	NOUN
ftr-370	325	4	activities	activity	NOUN
ftr-370	325	5	that	that	PRON
ftr-370	325	6	follow	follow	VERB
ftr-370	325	7	a	a	DET
ftr-370	325	8	basis	basis	NOUN
ftr-370	325	9	recovery	recovery	NOUN
ftr-370	325	10	event	event	NOUN
ftr-370	325	11	similar	similar	ADJ
ftr-370	325	12	to	to	ADP
ftr-370	325	13	the	the	DET
ftr-370	325	14	items	item	NOUN
ftr-370	325	15	that	that	PRON
ftr-370	325	16	are	be	AUX
ftr-370	325	17	described	describe	VERB
ftr-370	325	18	as	as	ADP
ftr-370	325	19	restorations	restoration	NOUN
ftr-370	325	20	.	.	PUNCT
ftr-370	326	1	•	•	NUM
ftr-370	326	2	repairs	repair	NOUN
ftr-370	326	3	.	.	PUNCT
ftr-370	327	1	prop	prop	NOUN
ftr-370	327	2	.	.	PUNCT
ftr-370	328	1	reg	reg	PROPN
ftr-370	328	2	.	.	PUNCT
ftr-370	329	1	§	§	PROPN
ftr-370	329	2	1.162	1.162	NUM
ftr-370	329	3	-	-	SYM
ftr-370	329	4	4	4	NUM
ftr-370	329	5	would	would	AUX
ftr-370	329	6	allow	allow	VERB
ftr-370	329	7	as	as	ADP
ftr-370	329	8	a	a	DET
ftr-370	329	9	deductible	deductible	ADJ
ftr-370	329	10	repair	repair	NOUN
ftr-370	329	11	any	any	DET
ftr-370	329	12	costs	cost	NOUN
ftr-370	329	13	that	that	PRON
ftr-370	329	14	are	be	AUX
ftr-370	329	15	not	not	PART
ftr-370	329	16	required	require	VERB
ftr-370	329	17	to	to	PART
ftr-370	329	18	be	be	AUX
ftr-370	329	19	capitalized	capitalize	VERB
ftr-370	329	20	under	under	ADP
ftr-370	329	21	prop	prop	NOUN
ftr-370	329	22	.	.	PUNCT
ftr-370	330	1	reg	reg	NOUN
ftr-370	330	2	.	.	PUNCT
ftr-370	331	1	§	§	PROPN
ftr-370	331	2	1.263(a)-3	1.263(a)-3	NUM
ftr-370	331	3	.	.	PUNCT
ftr-370	331	4	o	o	NOUN
ftr-370	331	5	repair	repair	NOUN
ftr-370	331	6	allowance	allowance	NOUN
ftr-370	331	7	.	.	PUNCT
ftr-370	332	1	the	the	DET
ftr-370	332	2	2006	2006	NUM
ftr-370	332	3	proposed	propose	VERB
ftr-370	332	4	regulations	regulation	NOUN
ftr-370	332	5	would	would	AUX
ftr-370	332	6	have	have	AUX
ftr-370	332	7	provided	provide	VERB
ftr-370	332	8	a	a	DET
ftr-370	332	9	comprehensive	comprehensive	ADJ
ftr-370	332	10	elective	elective	ADJ
ftr-370	332	11	repair	repair	NOUN
ftr-370	332	12	allowance	allowance	NOUN
ftr-370	332	13	rule	rule	NOUN
ftr-370	332	14	under	under	ADP
ftr-370	332	15	which	which	PRON
ftr-370	332	16	all	all	DET
ftr-370	332	17	amounts	amount	NOUN
ftr-370	332	18	paid	pay	VERB
ftr-370	332	19	for	for	ADP
ftr-370	332	20	materials	material	NOUN
ftr-370	332	21	and	and	CCONJ
ftr-370	332	22	labor	labor	NOUN
ftr-370	332	23	during	during	ADP
ftr-370	332	24	the	the	DET
ftr-370	332	25	taxable	taxable	ADJ
ftr-370	332	26	year	year	NOUN
ftr-370	332	27	to	to	PART
ftr-370	332	28	repair	repair	VERB
ftr-370	332	29	,	,	PUNCT
ftr-370	332	30	maintain	maintain	VERB
ftr-370	332	31	,	,	PUNCT
ftr-370	332	32	or	or	CCONJ
ftr-370	332	33	improve	improve	VERB
ftr-370	332	34	tangible	tangible	ADJ
ftr-370	332	35	property	property	NOUN
ftr-370	332	36	for	for	ADP
ftr-370	332	37	which	which	PRON
ftr-370	332	38	depreciation	depreciation	NOUN
ftr-370	332	39	is	be	AUX
ftr-370	332	40	computed	compute	VERB
ftr-370	332	41	under	under	ADP
ftr-370	332	42	§	§	PROPN
ftr-370	332	43	168	168	NUM
ftr-370	332	44	would	would	AUX
ftr-370	332	45	be	be	AUX
ftr-370	332	46	deductible	deductible	ADJ
ftr-370	332	47	under	under	ADP
ftr-370	332	48	§	§	PROPN
ftr-370	332	49	162	162	NUM
ftr-370	332	50	to	to	ADP
ftr-370	332	51	the	the	DET
ftr-370	332	52	extent	extent	NOUN
ftr-370	332	53	they	they	PRON
ftr-370	332	54	did	do	AUX
ftr-370	332	55	not	not	PART
ftr-370	332	56	exceed	exceed	VERB
ftr-370	332	57	the	the	DET
ftr-370	332	58	“	"	PUNCT
ftr-370	332	59	repair	repair	NOUN
ftr-370	332	60	allowance	allowance	NOUN
ftr-370	332	61	amount	amount	NOUN
ftr-370	332	62	,	,	PUNCT
ftr-370	332	63	”	"	PUNCT
ftr-370	332	64	determined	determine	VERB
ftr-370	332	65	separately	separately	ADV
ftr-370	332	66	for	for	ADP
ftr-370	332	67	each	each	DET
ftr-370	332	68	macrs	macrs	PROPN
ftr-370	332	69	property	property	NOUN
ftr-370	332	70	class	class	NOUN
ftr-370	332	71	.	.	PUNCT
ftr-370	333	1	the	the	DET
ftr-370	333	2	new	new	ADJ
ftr-370	333	3	proposed	propose	VERB
ftr-370	333	4	regulations	regulation	NOUN
ftr-370	333	5	do	do	AUX
ftr-370	333	6	not	not	PART
ftr-370	333	7	provide	provide	VERB
ftr-370	333	8	any	any	DET
ftr-370	333	9	such	such	ADJ
ftr-370	333	10	rule	rule	NOUN
ftr-370	333	11	,	,	PUNCT
ftr-370	333	12	but	but	CCONJ
ftr-370	333	13	prop	prop	NOUN
ftr-370	333	14	.	.	PUNCT
ftr-370	334	1	reg	reg	PROPN
ftr-370	334	2	.	.	PUNCT
ftr-370	335	1	§	§	PROPN
ftr-370	335	2	1.263(a)-3(j	1.263(a)-3(j	NUM
ftr-370	335	3	)	)	PUNCT
ftr-370	335	4	permits	permit	VERB
ftr-370	335	5	taxpayers	taxpayer	NOUN
ftr-370	335	6	to	to	PART
ftr-370	335	7	use	use	VERB
ftr-370	335	8	a	a	DET
ftr-370	335	9	repair	repair	NOUN
ftr-370	335	10	allowance	allowance	NOUN
ftr-370	335	11	method	method	NOUN
ftr-370	335	12	that	that	PRON
ftr-370	335	13	would	would	AUX
ftr-370	335	14	be	be	AUX
ftr-370	335	15	subsequently	subsequently	ADV
ftr-370	335	16	published	publish	VERB
ftr-370	335	17	in	in	ADP
ftr-370	335	18	either	either	CCONJ
ftr-370	335	19	the	the	DET
ftr-370	335	20	federal	federal	ADJ
ftr-370	335	21	register	register	NOUN
ftr-370	335	22	or	or	CCONJ
ftr-370	335	23	the	the	DET
ftr-370	335	24	internal	internal	ADJ
ftr-370	335	25	revenue	revenue	NOUN
ftr-370	335	26	bulletin	bulletin	NOUN
ftr-370	335	27	,	,	PUNCT
ftr-370	335	28	suggesting	suggest	VERB
ftr-370	335	29	that	that	SCONJ
ftr-370	335	30	such	such	ADJ
ftr-370	335	31	rules	rule	NOUN
ftr-370	335	32	will	will	AUX
ftr-370	335	33	be	be	AUX
ftr-370	335	34	forthcoming	forthcoming	ADJ
ftr-370	335	35	.	.	PUNCT
ftr-370	336	1	•	•	NUM
ftr-370	336	2	examples	example	NOUN
ftr-370	336	3	.	.	PUNCT
ftr-370	337	1	the	the	DET
ftr-370	337	2	new	new	ADJ
ftr-370	337	3	proposed	propose	VERB
ftr-370	337	4	regulations	regulation	NOUN
ftr-370	337	5	are	be	AUX
ftr-370	337	6	full	full	ADJ
ftr-370	337	7	of	of	ADP
ftr-370	337	8	examples	example	NOUN
ftr-370	337	9	that	that	PRON
ftr-370	337	10	seem	seem	VERB
ftr-370	337	11	to	to	PART
ftr-370	337	12	cover	cover	VERB
ftr-370	337	13	most	most	ADJ
ftr-370	337	14	of	of	ADP
ftr-370	337	15	the	the	DET
ftr-370	337	16	litigated	litigate	VERB
ftr-370	337	17	cases	case	NOUN
ftr-370	337	18	and	and	CCONJ
ftr-370	337	19	rulings	ruling	NOUN
ftr-370	337	20	addressing	address	VERB
ftr-370	337	21	capitalization	capitalization	NOUN
ftr-370	337	22	versus	versus	ADP
ftr-370	337	23	repair	repair	NOUN
ftr-370	337	24	.	.	PUNCT
ftr-370	338	1	the	the	DET
ftr-370	338	2	examples	example	NOUN
ftr-370	338	3	are	be	AUX
ftr-370	338	4	necessary	necessary	ADJ
ftr-370	338	5	to	to	PART
ftr-370	338	6	understand	understand	VERB
ftr-370	338	7	the	the	DET
ftr-370	338	8	substantive	substantive	ADJ
ftr-370	338	9	provisions	provision	NOUN
ftr-370	338	10	,	,	PUNCT
ftr-370	338	11	which	which	PRON
ftr-370	338	12	,	,	PUNCT
ftr-370	338	13	although	although	SCONJ
ftr-370	338	14	intended	intend	VERB
ftr-370	338	15	to	to	PART
ftr-370	338	16	provide	provide	VERB
ftr-370	338	17	clarity	clarity	NOUN
ftr-370	338	18	,	,	PUNCT
ftr-370	338	19	are	be	AUX
ftr-370	338	20	not	not	PART
ftr-370	338	21	so	so	ADV
ftr-370	338	22	clearly	clearly	ADV
ftr-370	338	23	applied	apply	VERB
ftr-370	338	24	.	.	PUNCT
ftr-370	339	1	2	2	X
ftr-370	339	2	.	.	X
ftr-370	339	3	lease	lease	NOUN
ftr-370	339	4	termination	termination	NOUN
ftr-370	339	5	expenses	expense	NOUN
ftr-370	339	6	are	be	AUX
ftr-370	339	7	deductible	deductible	ADJ
ftr-370	339	8	and	and	CCONJ
ftr-370	339	9	not	not	PART
ftr-370	339	10	capitalized	capitalize	VERB
ftr-370	339	11	into	into	ADP
ftr-370	339	12	the	the	DET
ftr-370	339	13	basis	basis	NOUN
ftr-370	339	14	of	of	ADP
ftr-370	339	15	an	an	DET
ftr-370	339	16	acquired	acquire	VERB
ftr-370	339	17	building	building	NOUN
ftr-370	339	18	.	.	PUNCT
ftr-370	340	1	abc	abc	PROPN
ftr-370	340	2	beverage	beverage	PROPN
ftr-370	340	3	corp	corp	PROPN
ftr-370	340	4	.	.	PROPN
ftr-370	341	1	v.	v.	PROPN
ftr-370	341	2	united	united	PROPN
ftr-370	341	3	states	states	PROPN
ftr-370	341	4	,	,	PUNCT
ftr-370	341	5	577	577	NUM
ftr-370	341	6	f.supp.2d	f.supp.2d	NOUN
ftr-370	341	7	935	935	NUM
ftr-370	341	8	(	(	PUNCT
ftr-370	341	9	w.d	w.d	PROPN
ftr-370	341	10	.	.	PROPN
ftr-370	341	11	mich	mich	PROPN
ftr-370	341	12	.	.	PUNCT
ftr-370	341	13	8/27/08	8/27/08	NUM
ftr-370	341	14	)	)	PUNCT
ftr-370	341	15	.	.	PUNCT
ftr-370	342	1	after	after	ADP
ftr-370	342	2	settlement	settlement	NOUN
ftr-370	342	3	of	of	ADP
ftr-370	342	4	a	a	DET
ftr-370	342	5	dispute	dispute	NOUN
ftr-370	342	6	over	over	ADP
ftr-370	342	7	past	past	ADJ
ftr-370	342	8	due	due	ADJ
ftr-370	342	9	rent	rent	NOUN
ftr-370	342	10	and	and	CCONJ
ftr-370	342	11	the	the	DET
ftr-370	342	12	purchase	purchase	NOUN
ftr-370	342	13	price	price	NOUN
ftr-370	342	14	under	under	ADP
ftr-370	342	15	a	a	DET
ftr-370	342	16	purchase	purchase	NOUN
ftr-370	342	17	option	option	NOUN
ftr-370	342	18	in	in	ADP
ftr-370	342	19	the	the	DET
ftr-370	342	20	lease	lease	NOUN
ftr-370	342	21	contract	contract	NOUN
ftr-370	342	22	,	,	PUNCT
ftr-370	342	23	the	the	DET
ftr-370	342	24	taxpayer	taxpayer	NOUN
ftr-370	342	25	acquired	acquire	VERB
ftr-370	342	26	a	a	DET
ftr-370	342	27	property	property	NOUN
ftr-370	342	28	it	it	PRON
ftr-370	342	29	was	be	AUX
ftr-370	342	30	leasing	lease	VERB
ftr-370	342	31	from	from	ADP
ftr-370	342	32	the	the	DET
ftr-370	342	33	landlord	landlord	NOUN
ftr-370	342	34	.	.	PUNCT
ftr-370	343	1	in	in	ADP
ftr-370	343	2	a	a	DET
ftr-370	343	3	refund	refund	NOUN
ftr-370	343	4	claim	claim	NOUN
ftr-370	343	5	,	,	PUNCT
ftr-370	343	6	the	the	DET
ftr-370	343	7	taxpayer	taxpayer	NOUN
ftr-370	343	8	asserted	assert	VERB
ftr-370	343	9	that	that	SCONJ
ftr-370	343	10	$	$	SYM
ftr-370	343	11	6.25	6.25	NUM
ftr-370	343	12	million	million	NUM
ftr-370	343	13	of	of	ADP
ftr-370	343	14	its	its	PRON
ftr-370	343	15	$	$	SYM
ftr-370	343	16	11	11	NUM
ftr-370	343	17	million	million	NUM
ftr-370	343	18	payment	payment	NOUN
ftr-370	343	19	was	be	AUX
ftr-370	343	20	deductible	deductible	ADJ
ftr-370	343	21	as	as	ADP
ftr-370	343	22	a	a	DET
ftr-370	343	23	lease	lease	NOUN
ftr-370	343	24	termination	termination	NOUN
ftr-370	343	25	payment	payment	NOUN
ftr-370	343	26	,	,	PUNCT
ftr-370	343	27	and	and	CCONJ
ftr-370	343	28	it	it	PRON
ftr-370	343	29	capitalized	capitalize	VERB
ftr-370	343	30	$	$	SYM
ftr-370	343	31	2.75	2.75	NUM
ftr-370	343	32	million	million	NUM
ftr-370	343	33	into	into	ADP
ftr-370	343	34	the	the	DET
ftr-370	343	35	basis	basis	NOUN
ftr-370	343	36	of	of	ADP
ftr-370	343	37	the	the	DET
ftr-370	343	38	building	building	NOUN
ftr-370	343	39	.	.	PUNCT
ftr-370	344	1	(	(	PUNCT
ftr-370	344	2	the	the	DET
ftr-370	344	3	taxpayer	taxpayer	NOUN
ftr-370	344	4	’s	’s	PART
ftr-370	344	5	calculation	calculation	NOUN
ftr-370	344	6	was	be	AUX
ftr-370	344	7	based	base	VERB
ftr-370	344	8	on	on	ADP
ftr-370	344	9	what	what	PRON
ftr-370	344	10	it	it	PRON
ftr-370	344	11	considered	consider	VERB
ftr-370	344	12	the	the	DET
ftr-370	344	13	minimum	minimum	ADJ
ftr-370	344	14	purchase	purchase	NOUN
ftr-370	344	15	price	price	NOUN
ftr-370	344	16	under	under	ADP
ftr-370	344	17	the	the	DET
ftr-370	344	18	option	option	NOUN
ftr-370	344	19	agreement	agreement	NOUN
ftr-370	344	20	.	.	PUNCT
ftr-370	344	21	)	)	PUNCT
ftr-370	345	1	the	the	DET
ftr-370	345	2	irs	irs	PROPN
ftr-370	345	3	asserted	assert	VERB
ftr-370	345	4	that	that	SCONJ
ftr-370	345	5	under	under	ADP
ftr-370	345	6	§	§	PROPN
ftr-370	345	7	167(c)(2	167(c)(2	NUM
ftr-370	345	8	)	)	PUNCT
ftr-370	345	9	the	the	DET
ftr-370	345	10	entire	entire	ADJ
ftr-370	345	11	payment	payment	NOUN
ftr-370	345	12	was	be	AUX
ftr-370	345	13	allocated	allocate	VERB
ftr-370	345	14	to	to	ADP
ftr-370	345	15	acquisition	acquisition	NOUN
ftr-370	345	16	of	of	ADP
ftr-370	345	17	the	the	DET
ftr-370	345	18	fee	fee	NOUN
ftr-370	345	19	interest	interest	NOUN
ftr-370	345	20	,	,	PUNCT
ftr-370	345	21	and	and	CCONJ
ftr-370	345	22	that	that	SCONJ
ftr-370	345	23	no	no	DET
ftr-370	345	24	part	part	NOUN
ftr-370	345	25	of	of	ADP
ftr-370	345	26	the	the	DET
ftr-370	345	27	acquisition	acquisition	NOUN
ftr-370	345	28	cost	cost	NOUN
ftr-370	345	29	is	be	AUX
ftr-370	345	30	therefore	therefore	ADV
ftr-370	345	31	available	available	ADJ
ftr-370	345	32	as	as	ADP
ftr-370	345	33	a	a	DET
ftr-370	345	34	deduction	deduction	NOUN
ftr-370	345	35	for	for	ADP
ftr-370	345	36	termination	termination	NOUN
ftr-370	345	37	of	of	ADP
ftr-370	345	38	the	the	DET
ftr-370	345	39	lease	lease	NOUN
ftr-370	345	40	.	.	PUNCT
ftr-370	346	1	following	follow	VERB
ftr-370	346	2	what	what	PRON
ftr-370	346	3	it	it	PRON
ftr-370	346	4	considered	consider	VERB
ftr-370	346	5	to	to	PART
ftr-370	346	6	be	be	AUX
ftr-370	346	7	the	the	DET
ftr-370	346	8	law	law	NOUN
ftr-370	346	9	of	of	ADP
ftr-370	346	10	the	the	DET
ftr-370	346	11	circuit	circuit	NOUN
ftr-370	346	12	,	,	PUNCT
ftr-370	346	13	the	the	DET
ftr-370	346	14	court	court	NOUN
ftr-370	346	15	followed	follow	VERB
ftr-370	346	16	cleveland	cleveland	PROPN
ftr-370	346	17	allerton	allerton	PROPN
ftr-370	346	18	hotel	hotel	PROPN
ftr-370	346	19	,	,	PUNCT
ftr-370	346	20	inc	inc	PROPN
ftr-370	346	21	.	.	PROPN
ftr-370	347	1	v.	v.	PROPN
ftr-370	347	2	irs	irs	PROPN
ftr-370	347	3	,	,	PUNCT
ftr-370	347	4	166	166	NUM
ftr-370	347	5	f.2d	f.2d	SYM
ftr-370	347	6	805	805	NUM
ftr-370	347	7	(	(	PUNCT
ftr-370	347	8	6th	6th	ADJ
ftr-370	347	9	cir	cir	NOUN
ftr-370	347	10	.	.	PUNCT
ftr-370	347	11	1948	1948	NUM
ftr-370	347	12	)	)	PUNCT
ftr-370	348	1	and	and	CCONJ
ftr-370	348	2	allowed	allow	VERB
ftr-370	348	3	the	the	DET
ftr-370	348	4	deduction	deduction	NOUN
ftr-370	348	5	.	.	PUNCT
ftr-370	349	1	the	the	DET
ftr-370	349	2	court	court	NOUN
ftr-370	349	3	held	hold	VERB
ftr-370	349	4	that	that	SCONJ
ftr-370	349	5	§	§	PROPN
ftr-370	349	6	167(c)(2	167(c)(2	NUM
ftr-370	349	7	)	)	PUNCT
ftr-370	349	8	,	,	PUNCT
ftr-370	349	9	which	which	PRON
ftr-370	349	10	provides	provide	VERB
ftr-370	349	11	that	that	SCONJ
ftr-370	349	12	upon	upon	SCONJ
ftr-370	349	13	acquisition	acquisition	NOUN
ftr-370	349	14	of	of	ADP
ftr-370	349	15	a	a	DET
ftr-370	349	16	property	property	NOUN
ftr-370	349	17	subject	subject	NOUN
ftr-370	349	18	to	to	ADP
ftr-370	349	19	a	a	DET
ftr-370	349	20	lease	lease	NOUN
ftr-370	349	21	no	no	DET
ftr-370	349	22	basis	basis	NOUN
ftr-370	349	23	is	be	AUX
ftr-370	349	24	allocated	allocate	VERB
ftr-370	349	25	to	to	ADP
ftr-370	349	26	the	the	DET
ftr-370	349	27	lease	lease	NOUN
ftr-370	349	28	,	,	PUNCT
ftr-370	349	29	did	do	AUX
ftr-370	349	30	not	not	PART
ftr-370	349	31	apply	apply	VERB
ftr-370	349	32	in	in	ADP
ftr-370	349	33	the	the	DET
ftr-370	349	34	case	case	NOUN
ftr-370	349	35	of	of	ADP
ftr-370	349	36	an	an	DET
ftr-370	349	37	acquisition	acquisition	NOUN
ftr-370	349	38	of	of	ADP
ftr-370	349	39	a	a	DET
ftr-370	349	40	property	property	NOUN
ftr-370	349	41	by	by	ADP
ftr-370	349	42	the	the	DET
ftr-370	349	43	tenant	tenant	NOUN
ftr-370	349	44	.	.	PUNCT
ftr-370	350	1	in	in	ADP
ftr-370	350	2	that	that	DET
ftr-370	350	3	case	case	NOUN
ftr-370	350	4	the	the	DET
ftr-370	350	5	leasehold	leasehold	NOUN
ftr-370	350	6	interest	interest	NOUN
ftr-370	350	7	and	and	CCONJ
ftr-370	350	8	the	the	DET
ftr-370	350	9	fee	fee	NOUN
ftr-370	350	10	interest	interest	NOUN
ftr-370	350	11	are	be	AUX
ftr-370	350	12	merged	merge	VERB
ftr-370	350	13	.	.	PUNCT
ftr-370	351	1	the	the	DET
ftr-370	351	2	district	district	NOUN
ftr-370	351	3	court	court	NOUN
ftr-370	351	4	rejected	reject	VERB
ftr-370	351	5	the	the	DET
ftr-370	351	6	reasoning	reasoning	NOUN
ftr-370	351	7	of	of	ADP
ftr-370	351	8	the	the	DET
ftr-370	351	9	tax	tax	NOUN
ftr-370	351	10	292	292	NUM
ftr-370	351	11	florida	florida	PROPN
ftr-370	351	12	tax	tax	NOUN
ftr-370	351	13	review	review	NOUN
ftr-370	352	1	[	[	X
ftr-370	352	2	vol	vol	NOUN
ftr-370	352	3	.	.	PUNCT
ftr-370	353	1	9	9	NUM
ftr-370	353	2	:	:	PUNCT
ftr-370	353	3	si	si	PROPN
ftr-370	353	4	court	court	PROPN
ftr-370	353	5	’s	’s	PART
ftr-370	353	6	contrary	contrary	ADJ
ftr-370	353	7	holding	holding	NOUN
ftr-370	353	8	in	in	ADP
ftr-370	353	9	union	union	NOUN
ftr-370	353	10	carbide	carbide	NOUN
ftr-370	353	11	foreign	foreign	PROPN
ftr-370	353	12	sales	sales	PROPN
ftr-370	353	13	corp	corp	PROPN
ftr-370	353	14	.	.	PROPN
ftr-370	354	1	v.	v.	PROPN
ftr-370	354	2	commissioner	commissioner	PROPN
ftr-370	354	3	,	,	PUNCT
ftr-370	354	4	115	115	NUM
ftr-370	354	5	t.c	t.c	PROPN
ftr-370	354	6	.	.	PROPN
ftr-370	354	7	423	423	NUM
ftr-370	354	8	(	(	PUNCT
ftr-370	354	9	2000	2000	NUM
ftr-370	354	10	)	)	PUNCT
ftr-370	354	11	.	.	PUNCT
ftr-370	355	1	•	•	NUM
ftr-370	355	2	note	note	VERB
ftr-370	355	3	that	that	SCONJ
ftr-370	355	4	cleveland	cleveland	PROPN
ftr-370	355	5	allerton	allerton	PROPN
ftr-370	355	6	hotel	hotel	PROPN
ftr-370	355	7	was	be	AUX
ftr-370	355	8	decided	decide	VERB
ftr-370	355	9	before	before	ADP
ftr-370	355	10	§	§	PROPN
ftr-370	355	11	167(c)(2	167(c)(2	NUM
ftr-370	355	12	)	)	PUNCT
ftr-370	355	13	,	,	PUNCT
ftr-370	355	14	or	or	CCONJ
ftr-370	355	15	any	any	DET
ftr-370	355	16	analogous	analogous	ADJ
ftr-370	355	17	provision	provision	NOUN
ftr-370	355	18	,	,	PUNCT
ftr-370	355	19	was	be	AUX
ftr-370	355	20	added	add	VERB
ftr-370	355	21	to	to	ADP
ftr-370	355	22	the	the	DET
ftr-370	355	23	code	code	NOUN
ftr-370	355	24	.	.	PUNCT
ftr-370	356	1	3	3	X
ftr-370	356	2	.	.	X
ftr-370	356	3	not	not	PART
ftr-370	356	4	all	all	DET
ftr-370	356	5	the	the	DET
ftr-370	356	6	“	"	PUNCT
ftr-370	356	7	green	green	ADJ
ftr-370	356	8	in	in	ADP
ftr-370	356	9	”	"	PUNCT
ftr-370	356	10	the	the	DET
ftr-370	356	11	emergency	emergency	NOUN
ftr-370	356	12	economic	economic	ADJ
ftr-370	356	13	stabilization	stabilization	NOUN
ftr-370	356	14	act	act	NOUN
ftr-370	356	15	of	of	ADP
ftr-370	356	16	2008	2008	NUM
ftr-370	356	17	is	be	AUX
ftr-370	356	18	federal	federal	ADJ
ftr-370	356	19	money	money	NOUN
ftr-370	356	20	the	the	DET
ftr-370	356	21	emergency	emergency	NOUN
ftr-370	356	22	economic	economic	ADJ
ftr-370	356	23	stabilization	stabilization	NOUN
ftr-370	356	24	act	act	NOUN
ftr-370	356	25	of	of	ADP
ftr-370	356	26	2008	2008	NUM
ftr-370	356	27	,	,	PUNCT
ftr-370	356	28	division	division	NOUN
ftr-370	356	29	c	c	NOUN
ftr-370	356	30	,	,	PUNCT
ftr-370	356	31	§	§	PROPN
ftr-370	356	32	318	318	NUM
ftr-370	356	33	,	,	PUNCT
ftr-370	356	34	extends	extend	VERB
ftr-370	356	35	the	the	DET
ftr-370	356	36	deduction	deduction	NOUN
ftr-370	356	37	allowed	allow	VERB
ftr-370	356	38	by	by	ADP
ftr-370	356	39	§	§	PROPN
ftr-370	356	40	198	198	NUM
ftr-370	356	41	for	for	ADP
ftr-370	356	42	environmental	environmental	ADJ
ftr-370	356	43	remediation	remediation	NOUN
ftr-370	356	44	expenses	expense	NOUN
ftr-370	356	45	(	(	PUNCT
ftr-370	356	46	which	which	PRON
ftr-370	356	47	might	might	AUX
ftr-370	356	48	otherwise	otherwise	ADV
ftr-370	356	49	be	be	AUX
ftr-370	356	50	capital	capital	NOUN
ftr-370	356	51	expenditures	expenditure	NOUN
ftr-370	356	52	)	)	PUNCT
ftr-370	356	53	to	to	ADP
ftr-370	356	54	expenditures	expenditure	NOUN
ftr-370	356	55	through	through	ADP
ftr-370	356	56	2009	2009	NUM
ftr-370	356	57	.	.	PUNCT
ftr-370	357	1	to	to	PART
ftr-370	357	2	qualify	qualify	VERB
ftr-370	357	3	,	,	PUNCT
ftr-370	357	4	a	a	DET
ftr-370	357	5	site	site	NOUN
ftr-370	357	6	must	must	AUX
ftr-370	357	7	be	be	AUX
ftr-370	357	8	certified	certify	VERB
ftr-370	357	9	by	by	ADP
ftr-370	357	10	the	the	DET
ftr-370	357	11	appropriate	appropriate	ADJ
ftr-370	357	12	state	state	NOUN
ftr-370	357	13	environmental	environmental	ADJ
ftr-370	357	14	agency	agency	NOUN
ftr-370	357	15	to	to	PART
ftr-370	357	16	be	be	AUX
ftr-370	357	17	an	an	DET
ftr-370	357	18	area	area	NOUN
ftr-370	357	19	at	at	ADP
ftr-370	357	20	or	or	CCONJ
ftr-370	357	21	on	on	ADP
ftr-370	357	22	which	which	PRON
ftr-370	357	23	there	there	PRON
ftr-370	357	24	has	have	AUX
ftr-370	357	25	been	be	AUX
ftr-370	357	26	a	a	DET
ftr-370	357	27	release	release	NOUN
ftr-370	357	28	(	(	PUNCT
ftr-370	357	29	or	or	CCONJ
ftr-370	357	30	threat	threat	NOUN
ftr-370	357	31	of	of	ADP
ftr-370	357	32	release	release	NOUN
ftr-370	357	33	)	)	PUNCT
ftr-370	357	34	or	or	CCONJ
ftr-370	357	35	disposal	disposal	NOUN
ftr-370	357	36	of	of	ADP
ftr-370	357	37	a	a	DET
ftr-370	357	38	hazardous	hazardous	ADJ
ftr-370	357	39	substance	substance	NOUN
ftr-370	357	40	;	;	PUNCT
ftr-370	357	41	sites	site	NOUN
ftr-370	357	42	that	that	PRON
ftr-370	357	43	are	be	AUX
ftr-370	357	44	identified	identify	VERB
ftr-370	357	45	on	on	ADP
ftr-370	357	46	the	the	DET
ftr-370	357	47	national	national	ADJ
ftr-370	357	48	priorities	priority	NOUN
ftr-370	357	49	list	list	NOUN
ftr-370	357	50	under	under	ADP
ftr-370	357	51	cercla	cercla	NOUN
ftr-370	357	52	do	do	AUX
ftr-370	357	53	not	not	PART
ftr-370	357	54	qualify	qualify	VERB
ftr-370	357	55	.	.	PUNCT
ftr-370	358	1	a.	a.	NOUN
ftr-370	359	1	the	the	DET
ftr-370	359	2	act	act	PROPN
ftr-370	359	3	,	,	PUNCT
ftr-370	359	4	§	§	PROPN
ftr-370	359	5	322	322	NUM
ftr-370	359	6	also	also	ADV
ftr-370	359	7	extends	extend	VERB
ftr-370	359	8	the	the	DET
ftr-370	359	9	incentives	incentive	NOUN
ftr-370	359	10	for	for	ADP
ftr-370	359	11	investment	investment	NOUN
ftr-370	359	12	in	in	ADP
ftr-370	359	13	the	the	DET
ftr-370	359	14	district	district	NOUN
ftr-370	359	15	of	of	ADP
ftr-370	359	16	columbia	columbia	PROPN
ftr-370	359	17	to	to	ADP
ftr-370	359	18	expenditures	expenditure	NOUN
ftr-370	359	19	in	in	ADP
ftr-370	359	20	2009	2009	NUM
ftr-370	359	21	.	.	PUNCT
ftr-370	360	1	4	4	X
ftr-370	360	2	.	.	X
ftr-370	360	3	legal	legal	ADJ
ftr-370	360	4	fees	fee	NOUN
ftr-370	360	5	incurred	incur	VERB
ftr-370	360	6	resisting	resist	VERB
ftr-370	360	7	states	state	NOUN
ftr-370	360	8	’	'	PUNCT
ftr-370	360	9	attorney	attorney	NOUN
ftr-370	360	10	general	general	ADJ
ftr-370	360	11	challenges	challenge	NOUN
ftr-370	360	12	to	to	ADP
ftr-370	360	13	the	the	DET
ftr-370	360	14	privatization	privatization	NOUN
ftr-370	360	15	of	of	ADP
ftr-370	360	16	blue	blue	ADJ
ftr-370	360	17	shield	shield	NOUN
ftr-370	360	18	are	be	AUX
ftr-370	360	19	capital	capital	NOUN
ftr-370	360	20	expenses	expense	NOUN
ftr-370	360	21	.	.	PUNCT
ftr-370	361	1	wellpoint	wellpoint	PROPN
ftr-370	361	2	,	,	PUNCT
ftr-370	361	3	inc	inc	PROPN
ftr-370	361	4	.	.	PROPN
ftr-370	362	1	v.	v.	PROPN
ftr-370	362	2	commissioner	commissioner	PROPN
ftr-370	362	3	,	,	PUNCT
ftr-370	362	4	t.c	t.c	PROPN
ftr-370	362	5	.	.	PROPN
ftr-370	362	6	memo	memo	NOUN
ftr-370	362	7	.	.	PUNCT
ftr-370	363	1	2008	2008	NUM
ftr-370	363	2	-	-	SYM
ftr-370	363	3	236	236	NUM
ftr-370	363	4	(	(	PUNCT
ftr-370	363	5	10/27/08	10/27/08	PROPN
ftr-370	363	6	)	)	PUNCT
ftr-370	363	7	.	.	PUNCT
ftr-370	364	1	the	the	DET
ftr-370	364	2	taxpayer	taxpayer	NOUN
ftr-370	364	3	provides	provide	VERB
ftr-370	364	4	health	health	NOUN
ftr-370	364	5	insurance	insurance	NOUN
ftr-370	364	6	coverage	coverage	NOUN
ftr-370	364	7	through	through	ADP
ftr-370	364	8	operating	operating	NOUN
ftr-370	364	9	subsidiaries	subsidiary	NOUN
ftr-370	364	10	that	that	PRON
ftr-370	364	11	are	be	AUX
ftr-370	364	12	licensees	licensee	NOUN
ftr-370	364	13	of	of	ADP
ftr-370	364	14	the	the	DET
ftr-370	364	15	blue	blue	PROPN
ftr-370	364	16	cross	cross	PROPN
ftr-370	364	17	and	and	CCONJ
ftr-370	364	18	blue	blue	ADJ
ftr-370	364	19	shield	shield	NOUN
ftr-370	364	20	association	association	NOUN
ftr-370	364	21	and	and	CCONJ
ftr-370	364	22	are	be	AUX
ftr-370	364	23	a	a	DET
ftr-370	364	24	result	result	NOUN
ftr-370	364	25	of	of	ADP
ftr-370	364	26	mergers	merger	NOUN
ftr-370	364	27	with	with	ADP
ftr-370	364	28	blue	blue	PROPN
ftr-370	364	29	cross	cross	PROPN
ftr-370	364	30	and	and	CCONJ
ftr-370	364	31	blue	blue	ADJ
ftr-370	364	32	shield	shield	NOUN
ftr-370	364	33	organizations	organization	NOUN
ftr-370	364	34	that	that	PRON
ftr-370	364	35	were	be	AUX
ftr-370	364	36	once	once	ADV
ftr-370	364	37	characterized	characterize	VERB
ftr-370	364	38	as	as	ADP
ftr-370	364	39	tax	tax	NOUN
ftr-370	364	40	-	-	PUNCT
ftr-370	364	41	exempt	exempt	ADJ
ftr-370	364	42	charitable	charitable	ADJ
ftr-370	364	43	entities	entity	NOUN
ftr-370	364	44	.	.	PUNCT
ftr-370	365	1	several	several	ADJ
ftr-370	365	2	state	state	NOUN
ftr-370	365	3	attorneys	attorney	NOUN
ftr-370	365	4	general	general	ADJ
ftr-370	365	5	brought	bring	VERB
ftr-370	365	6	cy	cy	PROPN
ftr-370	365	7	-	-	PUNCT
ftr-370	365	8	pres	pre	NOUN
ftr-370	365	9	or	or	CCONJ
ftr-370	365	10	charitable	charitable	ADJ
ftr-370	365	11	trust	trust	NOUN
ftr-370	365	12	actions	action	NOUN
ftr-370	365	13	against	against	ADP
ftr-370	365	14	the	the	DET
ftr-370	365	15	taxpayer	taxpayer	NOUN
ftr-370	365	16	claiming	claim	VERB
ftr-370	365	17	assets	asset	NOUN
ftr-370	365	18	of	of	ADP
ftr-370	365	19	the	the	DET
ftr-370	365	20	charitable	charitable	ADJ
ftr-370	365	21	organizations	organization	NOUN
ftr-370	365	22	that	that	PRON
ftr-370	365	23	were	be	AUX
ftr-370	365	24	impressed	impressed	ADJ
ftr-370	365	25	with	with	ADP
ftr-370	365	26	charitable	charitable	ADJ
ftr-370	365	27	trusts	trust	NOUN
ftr-370	365	28	.	.	PUNCT
ftr-370	366	1	the	the	DET
ftr-370	366	2	taxpayer	taxpayer	NOUN
ftr-370	366	3	made	make	VERB
ftr-370	366	4	payments	payment	NOUN
ftr-370	366	5	of	of	ADP
ftr-370	366	6	nearly	nearly	ADV
ftr-370	366	7	$	$	SYM
ftr-370	366	8	200	200	NUM
ftr-370	366	9	million	million	NUM
ftr-370	366	10	to	to	PART
ftr-370	366	11	settle	settle	VERB
ftr-370	366	12	these	these	DET
ftr-370	366	13	actions	action	NOUN
ftr-370	366	14	.	.	PUNCT
ftr-370	367	1	the	the	DET
ftr-370	367	2	court	court	NOUN
ftr-370	367	3	(	(	PUNCT
ftr-370	367	4	judge	judge	PROPN
ftr-370	367	5	kroupa	kroupa	PROPN
ftr-370	367	6	)	)	PUNCT
ftr-370	367	7	held	hold	VERB
ftr-370	367	8	the	the	DET
ftr-370	367	9	taxpayer	taxpayer	NOUN
ftr-370	367	10	’s	’s	PART
ftr-370	367	11	legal	legal	ADJ
ftr-370	367	12	fees	fee	NOUN
ftr-370	367	13	and	and	CCONJ
ftr-370	367	14	settlement	settlement	NOUN
ftr-370	367	15	payments	payment	NOUN
ftr-370	367	16	were	be	AUX
ftr-370	367	17	incurred	incur	VERB
ftr-370	367	18	in	in	ADP
ftr-370	367	19	a	a	DET
ftr-370	367	20	dispute	dispute	NOUN
ftr-370	367	21	over	over	ADP
ftr-370	367	22	the	the	DET
ftr-370	367	23	equitable	equitable	ADJ
ftr-370	367	24	ownership	ownership	NOUN
ftr-370	367	25	of	of	ADP
ftr-370	367	26	assets	asset	NOUN
ftr-370	367	27	allegedly	allegedly	ADV
ftr-370	367	28	impressed	impress	VERB
ftr-370	367	29	with	with	ADP
ftr-370	367	30	charitable	charitable	ADJ
ftr-370	367	31	trust	trust	NOUN
ftr-370	367	32	obligations	obligation	NOUN
ftr-370	367	33	,	,	PUNCT
ftr-370	367	34	and	and	CCONJ
ftr-370	367	35	that	that	SCONJ
ftr-370	367	36	the	the	DET
ftr-370	367	37	fees	fee	NOUN
ftr-370	367	38	and	and	CCONJ
ftr-370	367	39	payments	payment	NOUN
ftr-370	367	40	were	be	AUX
ftr-370	367	41	thus	thus	ADV
ftr-370	367	42	required	require	VERB
ftr-370	367	43	to	to	PART
ftr-370	367	44	be	be	AUX
ftr-370	367	45	capitalized	capitalize	VERB
ftr-370	367	46	.	.	PUNCT
ftr-370	368	1	the	the	DET
ftr-370	368	2	court	court	NOUN
ftr-370	368	3	rejected	reject	VERB
ftr-370	368	4	the	the	DET
ftr-370	368	5	taxpayer	taxpayer	NOUN
ftr-370	368	6	’s	’s	PART
ftr-370	368	7	argument	argument	NOUN
ftr-370	368	8	that	that	SCONJ
ftr-370	368	9	the	the	DET
ftr-370	368	10	payments	payment	NOUN
ftr-370	368	11	were	be	AUX
ftr-370	368	12	incurred	incur	VERB
ftr-370	368	13	to	to	PART
ftr-370	368	14	protect	protect	VERB
ftr-370	368	15	its	its	PRON
ftr-370	368	16	business	business	NOUN
ftr-370	368	17	practices	practice	NOUN
ftr-370	368	18	.	.	PUNCT
ftr-370	369	1	5	5	X
ftr-370	369	2	.	.	X
ftr-370	369	3	west	west	PROPN
ftr-370	369	4	covina	covina	PROPN
ftr-370	369	5	motors	motors	PROPN
ftr-370	369	6	,	,	PUNCT
ftr-370	369	7	inc	inc	PROPN
ftr-370	369	8	.	.	PROPN
ftr-370	370	1	v.	v.	PROPN
ftr-370	370	2	commissioner	commissioner	PROPN
ftr-370	370	3	,	,	PUNCT
ftr-370	370	4	t.c	t.c	PROPN
ftr-370	370	5	.	.	PROPN
ftr-370	370	6	memo	memo	NOUN
ftr-370	370	7	.	.	PUNCT
ftr-370	371	1	2008	2008	NUM
ftr-370	371	2	-	-	SYM
ftr-370	371	3	237	237	NUM
ftr-370	371	4	(	(	PUNCT
ftr-370	371	5	10/27/08	10/27/08	PROPN
ftr-370	371	6	)	)	PUNCT
ftr-370	371	7	.	.	PUNCT
ftr-370	372	1	taxpayer	taxpayer	NOUN
ftr-370	372	2	was	be	AUX
ftr-370	372	3	required	require	VERB
ftr-370	372	4	to	to	PART
ftr-370	372	5	capitalize	capitalize	VERB
ftr-370	372	6	legal	legal	ADJ
ftr-370	372	7	fees	fee	NOUN
ftr-370	372	8	paid	pay	VERB
ftr-370	372	9	on	on	ADP
ftr-370	372	10	behalf	behalf	NOUN
ftr-370	372	11	of	of	ADP
ftr-370	372	12	its	its	PRON
ftr-370	372	13	related	relate	VERB
ftr-370	372	14	party	party	NOUN
ftr-370	372	15	lessor	lessor	NOUN
ftr-370	372	16	in	in	ADP
ftr-370	372	17	protecting	protect	VERB
ftr-370	372	18	the	the	DET
ftr-370	372	19	taxpayer	taxpayer	NOUN
ftr-370	372	20	’s	’s	PART
ftr-370	372	21	interest	interest	NOUN
ftr-370	372	22	in	in	ADP
ftr-370	372	23	leased	lease	VERB
ftr-370	372	24	property	property	NOUN
ftr-370	372	25	on	on	ADP
ftr-370	372	26	which	which	PRON
ftr-370	372	27	the	the	DET
ftr-370	372	28	taxpayer	taxpayer	NOUN
ftr-370	372	29	’s	’s	PART
ftr-370	372	30	auto	auto	NOUN
ftr-370	372	31	dealership	dealership	NOUN
ftr-370	372	32	was	be	AUX
ftr-370	372	33	located	locate	VERB
ftr-370	372	34	.	.	PUNCT
ftr-370	373	1	the	the	DET
ftr-370	373	2	taxpayer	taxpayer	NOUN
ftr-370	373	3	’s	’s	PART
ftr-370	373	4	related	relate	VERB
ftr-370	373	5	party	party	NOUN
ftr-370	373	6	lessor	lessor	NOUN
ftr-370	373	7	declared	declare	VERB
ftr-370	373	8	bankruptcy	bankruptcy	NOUN
ftr-370	373	9	and	and	CCONJ
ftr-370	373	10	the	the	DET
ftr-370	373	11	bank	bank	NOUN
ftr-370	373	12	holding	hold	VERB
ftr-370	373	13	the	the	DET
ftr-370	373	14	mortgage	mortgage	NOUN
ftr-370	373	15	on	on	ADP
ftr-370	373	16	the	the	DET
ftr-370	373	17	leased	lease	VERB
ftr-370	373	18	property	property	NOUN
ftr-370	373	19	threatened	threaten	VERB
ftr-370	373	20	to	to	PART
ftr-370	373	21	remove	remove	VERB
ftr-370	373	22	the	the	DET
ftr-370	373	23	taxpayer	taxpayer	NOUN
ftr-370	373	24	.	.	PUNCT
ftr-370	374	1	the	the	DET
ftr-370	374	2	court	court	NOUN
ftr-370	374	3	(	(	PUNCT
ftr-370	374	4	judge	judge	PROPN
ftr-370	374	5	kroupa	kroupa	PROPN
ftr-370	374	6	)	)	PUNCT
ftr-370	374	7	held	hold	VERB
ftr-370	374	8	that	that	SCONJ
ftr-370	374	9	the	the	DET
ftr-370	374	10	fees	fee	NOUN
ftr-370	374	11	were	be	AUX
ftr-370	374	12	incurred	incur	VERB
ftr-370	374	13	in	in	ADP
ftr-370	374	14	defense	defense	NOUN
ftr-370	374	15	of	of	ADP
ftr-370	374	16	title	title	NOUN
ftr-370	374	17	and	and	CCONJ
ftr-370	374	18	not	not	PART
ftr-370	374	19	subject	subject	VERB
ftr-370	374	20	to	to	ADP
ftr-370	374	21	an	an	DET
ftr-370	374	22	exception	exception	NOUN
ftr-370	374	23	that	that	PRON
ftr-370	374	24	allows	allow	VERB
ftr-370	374	25	deduction	deduction	NOUN
ftr-370	374	26	of	of	ADP
ftr-370	374	27	legal	legal	ADJ
ftr-370	374	28	fees	fee	NOUN
ftr-370	374	29	paid	pay	VERB
ftr-370	374	30	to	to	PART
ftr-370	374	31	benefit	benefit	VERB
ftr-370	374	32	another	another	PRON
ftr-370	374	33	where	where	SCONJ
ftr-370	374	34	adverse	adverse	ADJ
ftr-370	374	35	2009	2009	NUM
ftr-370	374	36	]	]	PUNCT
ftr-370	374	37	recent	recent	ADJ
ftr-370	374	38	developments	development	NOUN
ftr-370	374	39	in	in	ADP
ftr-370	374	40	federal	federal	ADJ
ftr-370	374	41	income	income	NOUN
ftr-370	374	42	taxation	taxation	NOUN
ftr-370	374	43	293	293	NUM
ftr-370	374	44	consequences	consequence	NOUN
ftr-370	374	45	to	to	ADP
ftr-370	374	46	the	the	DET
ftr-370	374	47	taxpayer	taxpayer	NOUN
ftr-370	374	48	’s	’s	PART
ftr-370	374	49	business	business	NOUN
ftr-370	374	50	are	be	AUX
ftr-370	374	51	direct	direct	ADJ
ftr-370	374	52	and	and	CCONJ
ftr-370	374	53	proximate	proximate	VERB
ftr-370	374	54	.	.	PUNCT
ftr-370	375	1	the	the	DET
ftr-370	375	2	court	court	NOUN
ftr-370	375	3	also	also	ADV
ftr-370	375	4	required	require	VERB
ftr-370	375	5	capitalization	capitalization	NOUN
ftr-370	375	6	of	of	ADP
ftr-370	375	7	legal	legal	ADJ
ftr-370	375	8	fees	fee	NOUN
ftr-370	375	9	incurred	incur	VERB
ftr-370	375	10	in	in	ADP
ftr-370	375	11	the	the	DET
ftr-370	375	12	acquisition	acquisition	NOUN
ftr-370	375	13	of	of	ADP
ftr-370	375	14	the	the	DET
ftr-370	375	15	assets	asset	NOUN
ftr-370	375	16	of	of	ADP
ftr-370	375	17	another	another	DET
ftr-370	375	18	auto	auto	NOUN
ftr-370	375	19	dealership	dealership	NOUN
ftr-370	375	20	consisting	consist	VERB
ftr-370	375	21	largely	largely	ADV
ftr-370	375	22	of	of	ADP
ftr-370	375	23	inventory	inventory	NOUN
ftr-370	375	24	.	.	PUNCT
ftr-370	376	1	the	the	DET
ftr-370	376	2	court	court	NOUN
ftr-370	376	3	also	also	ADV
ftr-370	376	4	upheld	uphold	VERB
ftr-370	376	5	accuracy	accuracy	NOUN
ftr-370	376	6	-	-	PUNCT
ftr-370	376	7	related	relate	VERB
ftr-370	376	8	substantial	substantial	ADJ
ftr-370	376	9	underpayment	underpayment	ADJ
ftr-370	376	10	penalties	penalty	NOUN
ftr-370	376	11	.	.	PUNCT
ftr-370	377	1	6	6	X
ftr-370	377	2	.	.	X
ftr-370	377	3	those	those	DET
ftr-370	377	4	fancy	fancy	ADJ
ftr-370	377	5	pyrex	pyrex	NOUN
ftr-370	377	6	®	®	PROPN
ftr-370	377	7	and	and	CCONJ
ftr-370	377	8	oneida	oneida	NOUN
ftr-370	377	9	®	®	NOUN
ftr-370	377	10	branded	brand	VERB
ftr-370	377	11	kitchen	kitchen	NOUN
ftr-370	377	12	products	product	NOUN
ftr-370	377	13	are	be	AUX
ftr-370	377	14	made	make	VERB
ftr-370	377	15	by	by	ADP
ftr-370	377	16	robinson	robinson	PROPN
ftr-370	377	17	knife	knife	PROPN
ftr-370	377	18	manufacturing	manufacturing	NOUN
ftr-370	377	19	,	,	PUNCT
ftr-370	377	20	which	which	PRON
ftr-370	377	21	is	be	AUX
ftr-370	377	22	required	require	VERB
ftr-370	377	23	to	to	PART
ftr-370	377	24	capitalize	capitalize	VERB
ftr-370	377	25	license	license	NOUN
ftr-370	377	26	fees	fee	NOUN
ftr-370	377	27	.	.	PUNCT
ftr-370	378	1	robinson	robinson	PROPN
ftr-370	378	2	knife	knife	NOUN
ftr-370	378	3	manufacturing	manufacture	VERB
ftr-370	378	4	company	company	NOUN
ftr-370	378	5	,	,	PUNCT
ftr-370	378	6	inc	inc	PROPN
ftr-370	378	7	.	.	PROPN
ftr-370	379	1	v.	v.	PROPN
ftr-370	379	2	commissioner	commissioner	PROPN
ftr-370	379	3	,	,	PUNCT
ftr-370	379	4	t.c	t.c	PROPN
ftr-370	379	5	.	.	PROPN
ftr-370	379	6	memo	memo	NOUN
ftr-370	379	7	.	.	PUNCT
ftr-370	380	1	2009	2009	NUM
ftr-370	380	2	-	-	SYM
ftr-370	380	3	9	9	NUM
ftr-370	380	4	(	(	PUNCT
ftr-370	380	5	1/14/09	1/14/09	NUM
ftr-370	380	6	)	)	PUNCT
ftr-370	380	7	.	.	PUNCT
ftr-370	381	1	the	the	DET
ftr-370	381	2	taxpayer	taxpayer	NOUN
ftr-370	381	3	designs	design	NOUN
ftr-370	381	4	and	and	CCONJ
ftr-370	381	5	produces	produce	VERB
ftr-370	381	6	kitchen	kitchen	NOUN
ftr-370	381	7	tools	tool	NOUN
ftr-370	381	8	for	for	ADP
ftr-370	381	9	sale	sale	NOUN
ftr-370	381	10	to	to	ADP
ftr-370	381	11	large	large	ADJ
ftr-370	381	12	retail	retail	ADJ
ftr-370	381	13	chains	chain	NOUN
ftr-370	381	14	.	.	PUNCT
ftr-370	382	1	to	to	PART
ftr-370	382	2	enhance	enhance	VERB
ftr-370	382	3	its	its	PRON
ftr-370	382	4	marketing	marketing	NOUN
ftr-370	382	5	,	,	PUNCT
ftr-370	382	6	the	the	DET
ftr-370	382	7	taxpayer	taxpayer	NOUN
ftr-370	382	8	paid	pay	VERB
ftr-370	382	9	license	license	NOUN
ftr-370	382	10	fees	fee	NOUN
ftr-370	382	11	to	to	ADP
ftr-370	382	12	corning	corn	VERB
ftr-370	382	13	for	for	ADP
ftr-370	382	14	use	use	NOUN
ftr-370	382	15	of	of	ADP
ftr-370	382	16	the	the	DET
ftr-370	382	17	pyrex	pyrex	PROPN
ftr-370	382	18	trademark	trademark	NOUN
ftr-370	382	19	and	and	CCONJ
ftr-370	382	20	oneida	oneida	NOUN
ftr-370	382	21	for	for	ADP
ftr-370	382	22	use	use	NOUN
ftr-370	382	23	of	of	ADP
ftr-370	382	24	the	the	DET
ftr-370	382	25	oneida	oneida	NOUN
ftr-370	382	26	trademark	trademark	NOUN
ftr-370	382	27	on	on	ADP
ftr-370	382	28	kitchen	kitchen	NOUN
ftr-370	382	29	tools	tool	NOUN
ftr-370	382	30	designed	design	VERB
ftr-370	382	31	and	and	CCONJ
ftr-370	382	32	produced	produce	VERB
ftr-370	382	33	by	by	ADP
ftr-370	382	34	the	the	DET
ftr-370	382	35	taxpayer	taxpayer	NOUN
ftr-370	382	36	.	.	PUNCT
ftr-370	383	1	the	the	DET
ftr-370	383	2	taxpayer	taxpayer	NOUN
ftr-370	383	3	’s	’s	PART
ftr-370	383	4	production	production	NOUN
ftr-370	383	5	of	of	ADP
ftr-370	383	6	kitchen	kitchen	NOUN
ftr-370	383	7	tools	tool	NOUN
ftr-370	383	8	bearing	bear	VERB
ftr-370	383	9	the	the	DET
ftr-370	383	10	licensed	licensed	ADJ
ftr-370	383	11	trademarks	trademark	NOUN
ftr-370	383	12	was	be	AUX
ftr-370	383	13	subject	subject	ADJ
ftr-370	383	14	to	to	ADP
ftr-370	383	15	review	review	NOUN
ftr-370	383	16	and	and	CCONJ
ftr-370	383	17	quality	quality	NOUN
ftr-370	383	18	control	control	NOUN
ftr-370	383	19	by	by	ADP
ftr-370	383	20	corning	corning	NOUN
ftr-370	383	21	or	or	CCONJ
ftr-370	383	22	oneida	oneida	NOUN
ftr-370	383	23	.	.	PUNCT
ftr-370	384	1	the	the	DET
ftr-370	384	2	irs	irs	PROPN
ftr-370	384	3	asserted	assert	VERB
ftr-370	384	4	that	that	SCONJ
ftr-370	384	5	the	the	DET
ftr-370	384	6	taxpayer	taxpayer	NOUN
ftr-370	384	7	’s	’s	PART
ftr-370	384	8	licensing	licensing	NOUN
ftr-370	384	9	fees	fee	NOUN
ftr-370	384	10	were	be	AUX
ftr-370	384	11	subject	subject	ADJ
ftr-370	384	12	to	to	ADP
ftr-370	384	13	capitalization	capitalization	NOUN
ftr-370	384	14	into	into	ADP
ftr-370	384	15	inventory	inventory	NOUN
ftr-370	384	16	under	under	ADP
ftr-370	384	17	§	§	PROPN
ftr-370	384	18	263a	263a	PROPN
ftr-370	384	19	under	under	ADP
ftr-370	384	20	reg	reg	NOUN
ftr-370	384	21	.	.	PUNCT
ftr-370	385	1	§	§	PROPN
ftr-370	385	2	1.263a-1(e)(3)(ii)(u	1.263a-1(e)(3)(ii)(u	NUM
ftr-370	385	3	)	)	PUNCT
ftr-370	385	4	,	,	PUNCT
ftr-370	385	5	which	which	PRON
ftr-370	385	6	expressly	expressly	ADV
ftr-370	385	7	includes	include	VERB
ftr-370	385	8	licensing	licensing	NOUN
ftr-370	385	9	and	and	CCONJ
ftr-370	385	10	franchise	franchise	NOUN
ftr-370	385	11	fees	fee	NOUN
ftr-370	385	12	as	as	ADP
ftr-370	385	13	indirect	indirect	ADJ
ftr-370	385	14	costs	cost	NOUN
ftr-370	385	15	that	that	PRON
ftr-370	385	16	must	must	AUX
ftr-370	385	17	be	be	AUX
ftr-370	385	18	allocated	allocate	VERB
ftr-370	385	19	to	to	ADP
ftr-370	385	20	produced	produce	VERB
ftr-370	385	21	property	property	NOUN
ftr-370	385	22	.	.	PUNCT
ftr-370	386	1	agreeing	agree	VERB
ftr-370	386	2	with	with	ADP
ftr-370	386	3	the	the	DET
ftr-370	386	4	irs	irs	PROPN
ftr-370	386	5	,	,	PUNCT
ftr-370	386	6	the	the	DET
ftr-370	386	7	court	court	NOUN
ftr-370	386	8	(	(	PUNCT
ftr-370	386	9	judge	judge	NOUN
ftr-370	386	10	marvel	marvel	PROPN
ftr-370	386	11	)	)	PUNCT
ftr-370	386	12	rejected	reject	VERB
ftr-370	386	13	the	the	DET
ftr-370	386	14	taxpayer	taxpayer	NOUN
ftr-370	386	15	’s	’s	PART
ftr-370	386	16	argument	argument	NOUN
ftr-370	386	17	that	that	SCONJ
ftr-370	386	18	the	the	DET
ftr-370	386	19	licensing	licensing	NOUN
ftr-370	386	20	fees	fee	NOUN
ftr-370	386	21	,	,	PUNCT
ftr-370	386	22	incurred	incur	VERB
ftr-370	386	23	to	to	PART
ftr-370	386	24	enhance	enhance	VERB
ftr-370	386	25	the	the	DET
ftr-370	386	26	marketability	marketability	NOUN
ftr-370	386	27	of	of	ADP
ftr-370	386	28	its	its	PRON
ftr-370	386	29	produced	produce	VERB
ftr-370	386	30	products	product	NOUN
ftr-370	386	31	,	,	PUNCT
ftr-370	386	32	were	be	AUX
ftr-370	386	33	deductible	deductible	ADJ
ftr-370	386	34	as	as	ADP
ftr-370	386	35	marketing	marketing	NOUN
ftr-370	386	36	,	,	PUNCT
ftr-370	386	37	selling	selling	NOUN
ftr-370	386	38	,	,	PUNCT
ftr-370	386	39	or	or	CCONJ
ftr-370	386	40	advertising	advertising	NOUN
ftr-370	386	41	costs	cost	NOUN
ftr-370	386	42	excluded	exclude	VERB
ftr-370	386	43	from	from	ADP
ftr-370	386	44	the	the	DET
ftr-370	386	45	capitalization	capitalization	NOUN
ftr-370	386	46	requirements	requirement	NOUN
ftr-370	386	47	by	by	ADP
ftr-370	386	48	reg	reg	NOUN
ftr-370	386	49	.	.	PUNCT
ftr-370	387	1	§	§	PROPN
ftr-370	387	2	1.263a-1(e)(3)(iii)(a	1.263a-1(e)(3)(iii)(a	NUM
ftr-370	387	3	)	)	PUNCT
ftr-370	387	4	.	.	PUNCT
ftr-370	388	1	the	the	DET
ftr-370	388	2	court	court	NOUN
ftr-370	388	3	noted	note	VERB
ftr-370	388	4	that	that	SCONJ
ftr-370	388	5	the	the	DET
ftr-370	388	6	design	design	NOUN
ftr-370	388	7	approval	approval	NOUN
ftr-370	388	8	and	and	CCONJ
ftr-370	388	9	quality	quality	NOUN
ftr-370	388	10	control	control	NOUN
ftr-370	388	11	elements	element	NOUN
ftr-370	388	12	of	of	ADP
ftr-370	388	13	the	the	DET
ftr-370	388	14	licensing	licensing	NOUN
ftr-370	388	15	agreements	agreement	NOUN
ftr-370	388	16	benefited	benefit	VERB
ftr-370	388	17	the	the	DET
ftr-370	388	18	taxpayer	taxpayer	NOUN
ftr-370	388	19	in	in	ADP
ftr-370	388	20	the	the	DET
ftr-370	388	21	development	development	NOUN
ftr-370	388	22	and	and	CCONJ
ftr-370	388	23	production	production	NOUN
ftr-370	388	24	of	of	ADP
ftr-370	388	25	kitchen	kitchen	NOUN
ftr-370	388	26	tools	tool	NOUN
ftr-370	388	27	marketed	market	VERB
ftr-370	388	28	with	with	ADP
ftr-370	388	29	the	the	DET
ftr-370	388	30	licensed	licensed	ADJ
ftr-370	388	31	trademarks	trademark	NOUN
ftr-370	388	32	.	.	PUNCT
ftr-370	389	1	the	the	DET
ftr-370	389	2	court	court	NOUN
ftr-370	389	3	rejected	reject	VERB
ftr-370	389	4	the	the	DET
ftr-370	389	5	taxpayer	taxpayer	NOUN
ftr-370	389	6	’s	’s	PART
ftr-370	389	7	argument	argument	NOUN
ftr-370	389	8	that	that	PRON
ftr-370	389	9	rev	rev	VERB
ftr-370	389	10	.	.	PROPN
ftr-370	389	11	rul	rul	PROPN
ftr-370	389	12	.	.	PUNCT
ftr-370	389	13	2000	2000	NUM
ftr-370	389	14	-	-	SYM
ftr-370	389	15	4	4	NUM
ftr-370	389	16	,	,	PUNCT
ftr-370	389	17	2000	2000	NUM
ftr-370	389	18	-	-	SYM
ftr-370	389	19	1	1	NUM
ftr-370	389	20	c.b	c.b	PROPN
ftr-370	389	21	.	.	PROPN
ftr-370	389	22	331	331	NUM
ftr-370	389	23	,	,	PUNCT
ftr-370	389	24	which	which	PRON
ftr-370	389	25	allowed	allow	VERB
ftr-370	389	26	a	a	DET
ftr-370	389	27	current	current	ADJ
ftr-370	389	28	deduction	deduction	NOUN
ftr-370	389	29	for	for	ADP
ftr-370	389	30	costs	cost	NOUN
ftr-370	389	31	incurred	incur	VERB
ftr-370	389	32	in	in	ADP
ftr-370	389	33	obtaining	obtain	VERB
ftr-370	389	34	iso	iso	NOUN
ftr-370	389	35	9000	9000	NUM
ftr-370	389	36	certification	certification	NOUN
ftr-370	389	37	as	as	ADP
ftr-370	389	38	an	an	DET
ftr-370	389	39	assurance	assurance	NOUN
ftr-370	389	40	of	of	ADP
ftr-370	389	41	quality	quality	NOUN
ftr-370	389	42	processes	process	NOUN
ftr-370	389	43	in	in	ADP
ftr-370	389	44	providing	provide	VERB
ftr-370	389	45	goods	good	NOUN
ftr-370	389	46	and	and	CCONJ
ftr-370	389	47	services	service	NOUN
ftr-370	389	48	,	,	PUNCT
ftr-370	389	49	was	be	AUX
ftr-370	389	50	applicable	applicable	ADJ
ftr-370	389	51	to	to	ADP
ftr-370	389	52	the	the	DET
ftr-370	389	53	quality	quality	NOUN
ftr-370	389	54	control	control	NOUN
ftr-370	389	55	element	element	NOUN
ftr-370	389	56	of	of	ADP
ftr-370	389	57	the	the	DET
ftr-370	389	58	license	license	NOUN
ftr-370	389	59	agreements	agreement	NOUN
ftr-370	389	60	.	.	PUNCT
ftr-370	390	1	the	the	DET
ftr-370	390	2	court	court	NOUN
ftr-370	390	3	noted	note	VERB
ftr-370	390	4	that	that	SCONJ
ftr-370	390	5	although	although	SCONJ
ftr-370	390	6	the	the	DET
ftr-370	390	7	trademarks	trademark	NOUN
ftr-370	390	8	permitted	permit	VERB
ftr-370	390	9	the	the	DET
ftr-370	390	10	taxpayer	taxpayer	NOUN
ftr-370	390	11	to	to	PART
ftr-370	390	12	produce	produce	VERB
ftr-370	390	13	kitchen	kitchen	NOUN
ftr-370	390	14	tools	tool	NOUN
ftr-370	390	15	that	that	PRON
ftr-370	390	16	were	be	AUX
ftr-370	390	17	more	more	ADV
ftr-370	390	18	marketable	marketable	ADJ
ftr-370	390	19	than	than	ADP
ftr-370	390	20	the	the	DET
ftr-370	390	21	taxpayer	taxpayer	NOUN
ftr-370	390	22	’s	’s	PART
ftr-370	390	23	other	other	ADJ
ftr-370	390	24	products	product	NOUN
ftr-370	390	25	,	,	PUNCT
ftr-370	390	26	the	the	DET
ftr-370	390	27	royalties	royalty	NOUN
ftr-370	390	28	directly	directly	ADV
ftr-370	390	29	benefited	benefit	VERB
ftr-370	390	30	and/or	and/or	CCONJ
ftr-370	390	31	were	be	AUX
ftr-370	390	32	incurred	incur	VERB
ftr-370	390	33	by	by	ADP
ftr-370	390	34	reason	reason	NOUN
ftr-370	390	35	of	of	ADP
ftr-370	390	36	the	the	DET
ftr-370	390	37	taxpayer	taxpayer	NOUN
ftr-370	390	38	’s	’s	PART
ftr-370	390	39	production	production	NOUN
ftr-370	390	40	activities	activity	NOUN
ftr-370	390	41	.	.	PUNCT
ftr-370	391	1	the	the	DET
ftr-370	391	2	court	court	NOUN
ftr-370	391	3	also	also	ADV
ftr-370	391	4	upheld	uphold	VERB
ftr-370	391	5	the	the	DET
ftr-370	391	6	irs	irs	PROPN
ftr-370	391	7	’s	’s	PART
ftr-370	391	8	application	application	NOUN
ftr-370	391	9	of	of	ADP
ftr-370	391	10	the	the	DET
ftr-370	391	11	simplified	simplified	ADJ
ftr-370	391	12	production	production	NOUN
ftr-370	391	13	method	method	NOUN
ftr-370	391	14	of	of	ADP
ftr-370	391	15	reg	reg	NOUN
ftr-370	391	16	.	.	PUNCT
ftr-370	392	1	§	§	PROPN
ftr-370	392	2	1.263a-2(b	1.263a-2(b	NOUN
ftr-370	392	3	)	)	PUNCT
ftr-370	393	1	to	to	PART
ftr-370	393	2	allocate	allocate	VERB
ftr-370	393	3	the	the	DET
ftr-370	393	4	license	license	NOUN
ftr-370	393	5	fees	fee	NOUN
ftr-370	393	6	between	between	ADP
ftr-370	393	7	cost	cost	NOUN
ftr-370	393	8	of	of	ADP
ftr-370	393	9	goods	good	NOUN
ftr-370	393	10	sold	sell	VERB
ftr-370	393	11	and	and	CCONJ
ftr-370	393	12	ending	end	VERB
ftr-370	393	13	inventory	inventory	NOUN
ftr-370	393	14	as	as	ADV
ftr-370	393	15	consistent	consistent	ADJ
ftr-370	393	16	with	with	ADP
ftr-370	393	17	the	the	DET
ftr-370	393	18	taxpayer	taxpayer	NOUN
ftr-370	393	19	’s	’s	PART
ftr-370	393	20	use	use	NOUN
ftr-370	393	21	of	of	ADP
ftr-370	393	22	the	the	DET
ftr-370	393	23	simplified	simplified	ADJ
ftr-370	393	24	production	production	NOUN
ftr-370	393	25	method	method	NOUN
ftr-370	393	26	for	for	ADP
ftr-370	393	27	allocating	allocate	VERB
ftr-370	393	28	other	other	ADJ
ftr-370	393	29	indirect	indirect	ADJ
ftr-370	393	30	costs	cost	NOUN
ftr-370	394	1	.	.	PUNCT
ftr-370	395	1	c.	c.	PROPN
ftr-370	395	2	reasonable	reasonable	PROPN
ftr-370	395	3	compensation	compensation	PROPN
ftr-370	395	4	1	1	NUM
ftr-370	395	5	.	.	PUNCT
ftr-370	396	1	the	the	DET
ftr-370	396	2	irs	irs	PROPN
ftr-370	396	3	takes	take	VERB
ftr-370	396	4	a	a	DET
ftr-370	396	5	swipe	swipe	NOUN
ftr-370	396	6	at	at	ADP
ftr-370	396	7	deducting	deduct	VERB
ftr-370	396	8	generous	generous	ADJ
ftr-370	396	9	executive	executive	ADJ
ftr-370	396	10	severance	severance	NOUN
ftr-370	396	11	packages	package	NOUN
ftr-370	396	12	.	.	PUNCT
ftr-370	397	1	rev	rev	PROPN
ftr-370	397	2	.	.	PROPN
ftr-370	398	1	rul	rul	PROPN
ftr-370	398	2	.	.	PUNCT
ftr-370	398	3	2008	2008	NUM
ftr-370	398	4	-	-	SYM
ftr-370	398	5	13	13	NUM
ftr-370	398	6	,	,	PUNCT
ftr-370	398	7	2008	2008	NUM
ftr-370	398	8	-	-	SYM
ftr-370	398	9	10	10	NUM
ftr-370	398	10	i.r.b	i.r.b	NOUN
ftr-370	398	11	.	.	PUNCT
ftr-370	399	1	518	518	NUM
ftr-370	399	2	(	(	PUNCT
ftr-370	399	3	2/21/08	2/21/08	NUM
ftr-370	399	4	)	)	PUNCT
ftr-370	399	5	.	.	PUNCT
ftr-370	400	1	section	section	NOUN
ftr-370	400	2	162(m)(1	162(m)(1	NUM
ftr-370	400	3	)	)	PUNCT
ftr-370	400	4	limits	limit	VERB
ftr-370	400	5	the	the	DET
ftr-370	400	6	deduction	deduction	NOUN
ftr-370	400	7	for	for	ADP
ftr-370	400	8	compensation	compensation	NOUN
ftr-370	400	9	paid	pay	VERB
ftr-370	400	10	to	to	ADP
ftr-370	400	11	a	a	DET
ftr-370	400	12	covered	covered	ADJ
ftr-370	400	13	employee	employee	NOUN
ftr-370	400	14	[	[	PUNCT
ftr-370	400	15	as	as	SCONJ
ftr-370	400	16	defined	define	VERB
ftr-370	400	17	in	in	ADP
ftr-370	400	18	§	§	PROPN
ftr-370	400	19	162(m)(3	162(m)(3	NUM
ftr-370	400	20	)	)	PUNCT
ftr-370	400	21	]	]	PUNCT
ftr-370	400	22	by	by	ADP
ftr-370	400	23	a	a	DET
ftr-370	400	24	public	public	ADJ
ftr-370	400	25	company	company	NOUN
ftr-370	400	26	to	to	ADP
ftr-370	400	27	$	$	SYM
ftr-370	400	28	1	1	NUM
ftr-370	400	29	million	million	NUM
ftr-370	400	30	294	294	NUM
ftr-370	400	31	florida	florida	PROPN
ftr-370	400	32	tax	tax	NOUN
ftr-370	400	33	review	review	NOUN
ftr-370	401	1	[	[	X
ftr-370	401	2	vol	vol	NOUN
ftr-370	401	3	.	.	PUNCT
ftr-370	402	1	9	9	NUM
ftr-370	402	2	:	:	SYM
ftr-370	402	3	si	si	X
ftr-370	402	4	unless	unless	SCONJ
ftr-370	402	5	under	under	ADP
ftr-370	402	6	§	§	PROPN
ftr-370	402	7	162(m)(4)(c	162(m)(4)(c	NUM
ftr-370	402	8	)	)	PUNCT
ftr-370	402	9	the	the	DET
ftr-370	402	10	compensation	compensation	NOUN
ftr-370	402	11	is	be	AUX
ftr-370	402	12	based	base	VERB
ftr-370	402	13	on	on	ADP
ftr-370	402	14	meeting	meet	VERB
ftr-370	402	15	performance	performance	NOUN
ftr-370	402	16	goals	goal	NOUN
ftr-370	402	17	.	.	PUNCT
ftr-370	403	1	reg	reg	NOUN
ftr-370	403	2	.	.	PUNCT
ftr-370	404	1	§	§	PROPN
ftr-370	404	2	1.162	1.162	NUM
ftr-370	404	3	-	-	PUNCT
ftr-370	404	4	27(e)(2)(v	27(e)(2)(v	NUM
ftr-370	404	5	)	)	PUNCT
ftr-370	404	6	provides	provide	VERB
ftr-370	404	7	that	that	SCONJ
ftr-370	404	8	compensation	compensation	NOUN
ftr-370	404	9	does	do	AUX
ftr-370	404	10	not	not	PART
ftr-370	404	11	fail	fail	VERB
ftr-370	404	12	to	to	PART
ftr-370	404	13	be	be	AUX
ftr-370	404	14	qualified	qualified	ADJ
ftr-370	404	15	performance	performance	NOUN
ftr-370	404	16	-	-	PUNCT
ftr-370	404	17	based	base	VERB
ftr-370	404	18	compensation	compensation	NOUN
ftr-370	404	19	merely	merely	ADV
ftr-370	404	20	because	because	SCONJ
ftr-370	404	21	the	the	DET
ftr-370	404	22	plan	plan	NOUN
ftr-370	404	23	allows	allow	VERB
ftr-370	404	24	the	the	DET
ftr-370	404	25	compensation	compensation	NOUN
ftr-370	404	26	to	to	PART
ftr-370	404	27	be	be	AUX
ftr-370	404	28	payable	payable	ADJ
ftr-370	404	29	upon	upon	SCONJ
ftr-370	404	30	death	death	NOUN
ftr-370	404	31	,	,	PUNCT
ftr-370	404	32	disability	disability	NOUN
ftr-370	404	33	,	,	PUNCT
ftr-370	404	34	or	or	CCONJ
ftr-370	404	35	change	change	NOUN
ftr-370	404	36	of	of	ADP
ftr-370	404	37	ownership	ownership	NOUN
ftr-370	404	38	or	or	CCONJ
ftr-370	404	39	control	control	NOUN
ftr-370	404	40	.	.	PUNCT
ftr-370	405	1	the	the	DET
ftr-370	405	2	irs	irs	PROPN
ftr-370	405	3	ruled	rule	VERB
ftr-370	405	4	that	that	SCONJ
ftr-370	405	5	compensation	compensation	NOUN
ftr-370	405	6	is	be	AUX
ftr-370	405	7	not	not	PART
ftr-370	405	8	excepted	except	VERB
ftr-370	405	9	from	from	ADP
ftr-370	405	10	the	the	DET
ftr-370	405	11	$	$	SYM
ftr-370	405	12	1	1	NUM
ftr-370	405	13	million	million	NUM
ftr-370	405	14	deduction	deduction	NOUN
ftr-370	405	15	limitation	limitation	NOUN
ftr-370	405	16	as	as	ADP
ftr-370	405	17	“	"	PUNCT
ftr-370	405	18	remuneration	remuneration	NOUN
ftr-370	405	19	payable	payable	ADJ
ftr-370	405	20	solely	solely	ADV
ftr-370	405	21	on	on	ADP
ftr-370	405	22	account	account	NOUN
ftr-370	405	23	of	of	ADP
ftr-370	405	24	attainment	attainment	NOUN
ftr-370	405	25	of	of	ADP
ftr-370	405	26	one	one	NUM
ftr-370	405	27	or	or	CCONJ
ftr-370	405	28	more	more	ADJ
ftr-370	405	29	performance	performance	NOUN
ftr-370	405	30	goals	goal	NOUN
ftr-370	405	31	”	"	PUNCT
ftr-370	405	32	under	under	ADP
ftr-370	405	33	§	§	PROPN
ftr-370	405	34	162(m)(4)(c	162(m)(4)(c	NUM
ftr-370	405	35	)	)	PUNCT
ftr-370	405	36	if	if	SCONJ
ftr-370	405	37	in	in	ADP
ftr-370	405	38	addition	addition	NOUN
ftr-370	405	39	to	to	ADP
ftr-370	405	40	providing	provide	VERB
ftr-370	405	41	for	for	ADP
ftr-370	405	42	payment	payment	NOUN
ftr-370	405	43	upon	upon	SCONJ
ftr-370	405	44	attainment	attainment	NOUN
ftr-370	405	45	of	of	ADP
ftr-370	405	46	a	a	DET
ftr-370	405	47	performance	performance	NOUN
ftr-370	405	48	goal	goal	NOUN
ftr-370	405	49	,	,	PUNCT
ftr-370	405	50	the	the	DET
ftr-370	405	51	plan	plan	NOUN
ftr-370	405	52	or	or	CCONJ
ftr-370	405	53	agreement	agreement	NOUN
ftr-370	405	54	also	also	ADV
ftr-370	405	55	provides	provide	VERB
ftr-370	405	56	that	that	SCONJ
ftr-370	405	57	the	the	DET
ftr-370	405	58	compensation	compensation	NOUN
ftr-370	405	59	will	will	AUX
ftr-370	405	60	be	be	AUX
ftr-370	405	61	paid	pay	VERB
ftr-370	405	62	,	,	PUNCT
ftr-370	405	63	without	without	ADP
ftr-370	405	64	regard	regard	NOUN
ftr-370	405	65	to	to	ADP
ftr-370	405	66	whether	whether	SCONJ
ftr-370	405	67	the	the	DET
ftr-370	405	68	performance	performance	NOUN
ftr-370	405	69	goal	goal	NOUN
ftr-370	405	70	has	have	AUX
ftr-370	405	71	been	be	AUX
ftr-370	405	72	attained	attain	VERB
ftr-370	405	73	,	,	PUNCT
ftr-370	405	74	if	if	SCONJ
ftr-370	405	75	either	either	ADV
ftr-370	405	76	:	:	PUNCT
ftr-370	405	77	(	(	PUNCT
ftr-370	405	78	1	1	X
ftr-370	405	79	)	)	PUNCT
ftr-370	405	80	the	the	DET
ftr-370	405	81	employee	employee	NOUN
ftr-370	405	82	’s	’s	PART
ftr-370	405	83	employment	employment	NOUN
ftr-370	405	84	is	be	AUX
ftr-370	405	85	involuntarily	involuntarily	ADV
ftr-370	405	86	terminated	terminate	VERB
ftr-370	405	87	by	by	ADP
ftr-370	405	88	the	the	DET
ftr-370	405	89	corporation	corporation	NOUN
ftr-370	405	90	without	without	ADP
ftr-370	405	91	cause	cause	NOUN
ftr-370	405	92	or	or	CCONJ
ftr-370	405	93	the	the	DET
ftr-370	405	94	employee	employee	NOUN
ftr-370	405	95	terminates	terminate	VERB
ftr-370	405	96	his	his	PRON
ftr-370	405	97	or	or	CCONJ
ftr-370	405	98	her	her	PRON
ftr-370	405	99	employment	employment	NOUN
ftr-370	405	100	for	for	ADP
ftr-370	405	101	good	good	ADJ
ftr-370	405	102	reason	reason	NOUN
ftr-370	405	103	,	,	PUNCT
ftr-370	405	104	or	or	CCONJ
ftr-370	405	105	(	(	PUNCT
ftr-370	405	106	2	2	X
ftr-370	405	107	)	)	PUNCT
ftr-370	405	108	the	the	DET
ftr-370	405	109	employee	employee	NOUN
ftr-370	405	110	retires	retire	VERB
ftr-370	405	111	.	.	PUNCT
ftr-370	406	1	neither	neither	DET
ftr-370	406	2	termination	termination	NOUN
ftr-370	406	3	without	without	ADP
ftr-370	406	4	“	"	PUNCT
ftr-370	406	5	cause	cause	VERB
ftr-370	406	6	”	"	PUNCT
ftr-370	406	7	or	or	CCONJ
ftr-370	406	8	for	for	ADP
ftr-370	406	9	“	"	PUNCT
ftr-370	406	10	good	good	ADJ
ftr-370	406	11	reason	reason	NOUN
ftr-370	406	12	”	"	PUNCT
ftr-370	406	13	nor	nor	CCONJ
ftr-370	406	14	retirement	retirement	NOUN
ftr-370	406	15	is	be	AUX
ftr-370	406	16	listed	list	VERB
ftr-370	406	17	as	as	ADP
ftr-370	406	18	a	a	DET
ftr-370	406	19	permissible	permissible	ADJ
ftr-370	406	20	payment	payment	NOUN
ftr-370	406	21	event	event	NOUN
ftr-370	406	22	under	under	ADP
ftr-370	406	23	reg	reg	NOUN
ftr-370	406	24	.	.	PUNCT
ftr-370	407	1	§	§	PROPN
ftr-370	407	2	1.162	1.162	NUM
ftr-370	407	3	-	-	PUNCT
ftr-370	407	4	27(e)(2)(v	27(e)(2)(v	NUM
ftr-370	407	5	)	)	PUNCT
ftr-370	407	6	.	.	PUNCT
ftr-370	408	1	involuntary	involuntary	ADJ
ftr-370	408	2	termination	termination	NOUN
ftr-370	408	3	without	without	ADP
ftr-370	408	4	“	"	PUNCT
ftr-370	408	5	cause	cause	VERB
ftr-370	408	6	”	"	PUNCT
ftr-370	408	7	or	or	CCONJ
ftr-370	408	8	voluntary	voluntary	ADJ
ftr-370	408	9	termination	termination	NOUN
ftr-370	408	10	for	for	ADP
ftr-370	408	11	“	"	PUNCT
ftr-370	408	12	good	good	ADJ
ftr-370	408	13	reason	reason	NOUN
ftr-370	408	14	”	"	PUNCT
ftr-370	408	15	(	(	PUNCT
ftr-370	408	16	e.g.	e.g.	ADV
ftr-370	408	17	,	,	PUNCT
ftr-370	408	18	a	a	DET
ftr-370	408	19	reduction	reduction	NOUN
ftr-370	408	20	in	in	ADP
ftr-370	408	21	title	title	NOUN
ftr-370	408	22	or	or	CCONJ
ftr-370	408	23	base	base	NOUN
ftr-370	408	24	salary	salary	NOUN
ftr-370	408	25	)	)	PUNCT
ftr-370	408	26	might	might	AUX
ftr-370	408	27	result	result	VERB
ftr-370	408	28	from	from	ADP
ftr-370	408	29	the	the	DET
ftr-370	408	30	employees	employee	NOUN
ftr-370	408	31	failure	failure	NOUN
ftr-370	408	32	to	to	PART
ftr-370	408	33	meet	meet	VERB
ftr-370	408	34	performance	performance	NOUN
ftr-370	408	35	goals	goal	NOUN
ftr-370	408	36	.	.	PUNCT
ftr-370	409	1	thus	thus	ADV
ftr-370	409	2	the	the	DET
ftr-370	409	3	compensation	compensation	NOUN
ftr-370	409	4	is	be	AUX
ftr-370	409	5	not	not	PART
ftr-370	409	6	“	"	PUNCT
ftr-370	409	7	remuneration	remuneration	NOUN
ftr-370	409	8	payable	payable	ADJ
ftr-370	409	9	solely	solely	ADV
ftr-370	409	10	on	on	ADP
ftr-370	409	11	account	account	NOUN
ftr-370	409	12	of	of	ADP
ftr-370	409	13	the	the	DET
ftr-370	409	14	attainment	attainment	NOUN
ftr-370	409	15	of	of	ADP
ftr-370	409	16	one	one	NUM
ftr-370	409	17	or	or	CCONJ
ftr-370	409	18	more	more	ADJ
ftr-370	409	19	performance	performance	NOUN
ftr-370	409	20	.	.	PUNCT
ftr-370	409	21	”	"	PUNCT
ftr-370	410	1	•	•	ADP
ftr-370	410	2	this	this	DET
ftr-370	410	3	ruling	ruling	NOUN
ftr-370	410	4	is	be	AUX
ftr-370	410	5	not	not	PART
ftr-370	410	6	effective	effective	ADJ
ftr-370	410	7	for	for	ADP
ftr-370	410	8	existing	exist	VERB
ftr-370	410	9	arrangements	arrangement	NOUN
ftr-370	410	10	or	or	CCONJ
ftr-370	410	11	for	for	ADP
ftr-370	410	12	performance	performance	NOUN
ftr-370	410	13	periods	period	NOUN
ftr-370	410	14	beginning	begin	VERB
ftr-370	410	15	on	on	ADP
ftr-370	410	16	or	or	CCONJ
ftr-370	410	17	before	before	ADP
ftr-370	410	18	1/1/09	1/1/09	NUM
ftr-370	410	19	.	.	PROPN
ftr-370	410	20	2	2	NUM
ftr-370	410	21	.	.	NOUN
ftr-370	410	22	interim	interim	PROPN
ftr-370	410	23	ceo	ceo	PROPN
ftr-370	410	24	is	be	AUX
ftr-370	410	25	not	not	PART
ftr-370	410	26	“	"	PUNCT
ftr-370	410	27	an	an	DET
ftr-370	410	28	outside	outside	ADJ
ftr-370	410	29	director	director	NOUN
ftr-370	410	30	.	.	PUNCT
ftr-370	410	31	”	"	PUNCT
ftr-370	411	1	rev	rev	PROPN
ftr-370	411	2	.	.	PROPN
ftr-370	412	1	rul	rul	PROPN
ftr-370	412	2	.	.	PUNCT
ftr-370	412	3	2008	2008	NUM
ftr-370	412	4	-	-	SYM
ftr-370	412	5	32	32	NUM
ftr-370	412	6	,	,	PUNCT
ftr-370	412	7	2008	2008	NUM
ftr-370	412	8	-	-	SYM
ftr-370	412	9	27	27	NUM
ftr-370	412	10	i.r.b	i.r.b	NOUN
ftr-370	412	11	.	.	PROPN
ftr-370	413	1	6	6	NUM
ftr-370	413	2	(	(	PUNCT
ftr-370	413	3	6/16/08	6/16/08	NUM
ftr-370	413	4	)	)	PUNCT
ftr-370	413	5	.	.	PUNCT
ftr-370	414	1	section	section	NOUN
ftr-370	414	2	162(m)(4)(c	162(m)(4)(c	NUM
ftr-370	414	3	)	)	PUNCT
ftr-370	414	4	allows	allow	VERB
ftr-370	414	5	deductible	deductible	ADJ
ftr-370	414	6	compensation	compensation	NOUN
ftr-370	414	7	in	in	ADP
ftr-370	414	8	excess	excess	NOUN
ftr-370	414	9	of	of	ADP
ftr-370	414	10	the	the	DET
ftr-370	414	11	$	$	SYM
ftr-370	414	12	1,000,000	1,000,000	NUM
ftr-370	414	13	limitation	limitation	NOUN
ftr-370	414	14	of	of	ADP
ftr-370	414	15	§	§	PROPN
ftr-370	414	16	162(m	162(m	PROPN
ftr-370	414	17	)	)	PUNCT
ftr-370	414	18	if	if	SCONJ
ftr-370	414	19	the	the	DET
ftr-370	414	20	compensation	compensation	NOUN
ftr-370	414	21	is	be	AUX
ftr-370	414	22	based	base	VERB
ftr-370	414	23	on	on	ADP
ftr-370	414	24	performance	performance	NOUN
ftr-370	414	25	goals	goal	NOUN
ftr-370	414	26	and	and	CCONJ
ftr-370	414	27	approved	approve	VERB
ftr-370	414	28	by	by	ADP
ftr-370	414	29	a	a	DET
ftr-370	414	30	compensation	compensation	NOUN
ftr-370	414	31	committee	committee	NOUN
ftr-370	414	32	of	of	ADP
ftr-370	414	33	the	the	DET
ftr-370	414	34	board	board	NOUN
ftr-370	414	35	of	of	ADP
ftr-370	414	36	directors	director	NOUN
ftr-370	414	37	that	that	PRON
ftr-370	414	38	is	be	AUX
ftr-370	414	39	made	make	VERB
ftr-370	414	40	up	up	ADP
ftr-370	414	41	of	of	ADP
ftr-370	414	42	two	two	NUM
ftr-370	414	43	or	or	CCONJ
ftr-370	414	44	more	more	ADJ
ftr-370	414	45	outside	outside	ADJ
ftr-370	414	46	directors	director	NOUN
ftr-370	414	47	.	.	PUNCT
ftr-370	415	1	the	the	DET
ftr-370	415	2	irs	irs	PROPN
ftr-370	415	3	ruled	rule	VERB
ftr-370	415	4	that	that	SCONJ
ftr-370	415	5	that	that	SCONJ
ftr-370	415	6	a	a	DET
ftr-370	415	7	member	member	NOUN
ftr-370	415	8	of	of	ADP
ftr-370	415	9	the	the	DET
ftr-370	415	10	board	board	NOUN
ftr-370	415	11	of	of	ADP
ftr-370	415	12	directors	director	NOUN
ftr-370	415	13	who	who	PRON
ftr-370	415	14	served	serve	VERB
ftr-370	415	15	as	as	ADP
ftr-370	415	16	interim	interim	ADJ
ftr-370	415	17	ceo	ceo	NOUN
ftr-370	415	18	during	during	ADP
ftr-370	415	19	a	a	DET
ftr-370	415	20	search	search	NOUN
ftr-370	415	21	for	for	ADP
ftr-370	415	22	the	the	DET
ftr-370	415	23	permanent	permanent	ADJ
ftr-370	415	24	ceo	ceo	NOUN
ftr-370	415	25	is	be	AUX
ftr-370	415	26	not	not	PART
ftr-370	415	27	qualified	qualified	ADJ
ftr-370	415	28	to	to	PART
ftr-370	415	29	serve	serve	VERB
ftr-370	415	30	as	as	ADP
ftr-370	415	31	an	an	DET
ftr-370	415	32	outside	outside	ADJ
ftr-370	415	33	director	director	NOUN
ftr-370	415	34	on	on	ADP
ftr-370	415	35	the	the	DET
ftr-370	415	36	compensation	compensation	NOUN
ftr-370	415	37	committee	committee	NOUN
ftr-370	415	38	.	.	PUNCT
ftr-370	416	1	3	3	X
ftr-370	416	2	.	.	X
ftr-370	416	3	the	the	DET
ftr-370	416	4	price	price	NOUN
ftr-370	416	5	of	of	ADP
ftr-370	416	6	a	a	DET
ftr-370	416	7	bail	bail	NOUN
ftr-370	416	8	-	-	PUNCT
ftr-370	416	9	out	out	NOUN
ftr-370	416	10	includes	include	VERB
ftr-370	416	11	limitations	limitation	NOUN
ftr-370	416	12	on	on	ADP
ftr-370	416	13	compensation	compensation	NOUN
ftr-370	416	14	.	.	PUNCT
ftr-370	417	1	emergency	emergency	NOUN
ftr-370	417	2	economic	economic	ADJ
ftr-370	417	3	stabilization	stabilization	NOUN
ftr-370	417	4	act	act	NOUN
ftr-370	417	5	of	of	ADP
ftr-370	417	6	2008	2008	NUM
ftr-370	417	7	,	,	PUNCT
ftr-370	417	8	act	act	VERB
ftr-370	417	9	§	§	PROPN
ftr-370	417	10	301(a	301(a	PROPN
ftr-370	417	11	)	)	PUNCT
ftr-370	417	12	,	,	PUNCT
ftr-370	417	13	adding	add	VERB
ftr-370	417	14	§	§	PROPN
ftr-370	417	15	162(m)(5	162(m)(5	PROPN
ftr-370	417	16	)	)	PUNCT
ftr-370	417	17	.	.	PUNCT
ftr-370	418	1	the	the	DET
ftr-370	418	2	limit	limit	NOUN
ftr-370	418	3	on	on	ADP
ftr-370	418	4	deductible	deductible	ADJ
ftr-370	418	5	compensation	compensation	NOUN
ftr-370	418	6	is	be	AUX
ftr-370	418	7	reduced	reduce	VERB
ftr-370	418	8	to	to	ADP
ftr-370	418	9	$	$	SYM
ftr-370	418	10	500,000	500,000	NUM
ftr-370	418	11	for	for	ADP
ftr-370	418	12	the	the	DET
ftr-370	418	13	ceo	ceo	NOUN
ftr-370	418	14	and	and	CCONJ
ftr-370	418	15	cfo	cfo	PROPN
ftr-370	418	16	,	,	PUNCT
ftr-370	418	17	plus	plus	CCONJ
ftr-370	418	18	the	the	DET
ftr-370	418	19	three	three	NUM
ftr-370	418	20	highest	high	ADJ
ftr-370	418	21	paid	pay	VERB
ftr-370	418	22	employees	employee	NOUN
ftr-370	418	23	of	of	ADP
ftr-370	418	24	an	an	DET
ftr-370	418	25	employer	employer	NOUN
ftr-370	418	26	for	for	ADP
ftr-370	418	27	the	the	DET
ftr-370	418	28	tax	tax	NOUN
ftr-370	418	29	year	year	NOUN
ftr-370	418	30	in	in	ADP
ftr-370	418	31	which	which	PRON
ftr-370	418	32	more	more	ADJ
ftr-370	418	33	than	than	ADP
ftr-370	418	34	$	$	SYM
ftr-370	418	35	300	300	NUM
ftr-370	418	36	million	million	NUM
ftr-370	418	37	of	of	ADP
ftr-370	418	38	troubled	troubled	ADJ
ftr-370	418	39	assets	asset	NOUN
ftr-370	418	40	are	be	AUX
ftr-370	418	41	acquired	acquire	VERB
ftr-370	418	42	under	under	ADP
ftr-370	418	43	the	the	DET
ftr-370	418	44	“	"	PUNCT
ftr-370	418	45	troubled	troubled	ADJ
ftr-370	418	46	assets	asset	NOUN
ftr-370	418	47	relief	relief	NOUN
ftr-370	418	48	program	program	NOUN
ftr-370	418	49	”	"	PUNCT
ftr-370	418	50	(	(	PUNCT
ftr-370	418	51	tarp	tarp	NOUN
ftr-370	418	52	”	"	PUNCT
ftr-370	418	53	)	)	PUNCT
ftr-370	418	54	under	under	ADP
ftr-370	418	55	the	the	DET
ftr-370	418	56	bail	bail	NOUN
ftr-370	418	57	-	-	PUNCT
ftr-370	418	58	out	out	ADP
ftr-370	418	59	act	act	NOUN
ftr-370	418	60	.	.	PUNCT
ftr-370	419	1	the	the	DET
ftr-370	419	2	limitation	limitation	NOUN
ftr-370	419	3	includes	include	VERB
ftr-370	419	4	deferred	deferred	ADJ
ftr-370	419	5	deductions	deduction	NOUN
ftr-370	419	6	for	for	ADP
ftr-370	419	7	compensation	compensation	NOUN
ftr-370	419	8	to	to	ADP
ftr-370	419	9	a	a	DET
ftr-370	419	10	covered	cover	VERB
ftr-370	419	11	executive	executive	NOUN
ftr-370	419	12	for	for	ADP
ftr-370	419	13	services	service	NOUN
ftr-370	419	14	during	during	ADP
ftr-370	419	15	an	an	DET
ftr-370	419	16	applicable	applicable	ADJ
ftr-370	419	17	employer	employer	NOUN
ftr-370	419	18	taxable	taxable	ADJ
ftr-370	419	19	year	year	NOUN
ftr-370	419	20	.	.	PUNCT
ftr-370	420	1	note	note	VERB
ftr-370	420	2	that	that	SCONJ
ftr-370	420	3	the	the	DET
ftr-370	420	4	limitation	limitation	NOUN
ftr-370	420	5	is	be	AUX
ftr-370	420	6	not	not	PART
ftr-370	420	7	limited	limit	VERB
ftr-370	420	8	to	to	ADP
ftr-370	420	9	corporations	corporation	NOUN
ftr-370	420	10	,	,	PUNCT
ftr-370	420	11	but	but	CCONJ
ftr-370	420	12	covers	cover	VERB
ftr-370	420	13	any	any	DET
ftr-370	420	14	employer	employer	NOUN
ftr-370	420	15	who	who	PRON
ftr-370	420	16	sells	sell	VERB
ftr-370	420	17	troubled	troubled	ADJ
ftr-370	420	18	assets	asset	NOUN
ftr-370	420	19	under	under	ADP
ftr-370	420	20	tarp	tarp	NOUN
ftr-370	420	21	.	.	PUNCT
ftr-370	421	1	a.	a.	NOUN
ftr-370	421	2	and	and	CCONJ
ftr-370	421	3	the	the	DET
ftr-370	421	4	rip	rip	NOUN
ftr-370	421	5	-	-	PUNCT
ftr-370	421	6	cord	cord	NOUN
ftr-370	421	7	is	be	AUX
ftr-370	421	8	pulled	pull	VERB
ftr-370	421	9	on	on	ADP
ftr-370	421	10	golden	golden	ADJ
ftr-370	421	11	parachutes	parachute	NOUN
ftr-370	421	12	that	that	PRON
ftr-370	421	13	are	be	AUX
ftr-370	421	14	replaced	replace	VERB
ftr-370	421	15	by	by	ADP
ftr-370	421	16	a	a	DET
ftr-370	421	17	tarp	tarp	NOUN
ftr-370	421	18	.	.	PUNCT
ftr-370	422	1	the	the	DET
ftr-370	422	2	emergency	emergency	NOUN
ftr-370	422	3	economic	economic	ADJ
ftr-370	422	4	2009	2009	NUM
ftr-370	422	5	]	]	PUNCT
ftr-370	422	6	recent	recent	ADJ
ftr-370	422	7	developments	development	NOUN
ftr-370	422	8	in	in	ADP
ftr-370	422	9	federal	federal	ADJ
ftr-370	422	10	income	income	NOUN
ftr-370	422	11	taxation	taxation	NOUN
ftr-370	422	12	295	295	NUM
ftr-370	422	13	stabilization	stabilization	NOUN
ftr-370	422	14	act	act	NOUN
ftr-370	422	15	of	of	ADP
ftr-370	422	16	2008	2008	NUM
ftr-370	422	17	,	,	PUNCT
ftr-370	422	18	act	act	VERB
ftr-370	422	19	§	§	PROPN
ftr-370	422	20	301(b	301(b	PROPN
ftr-370	422	21	)	)	PUNCT
ftr-370	422	22	,	,	PUNCT
ftr-370	422	23	added	add	VERB
ftr-370	422	24	new	new	ADJ
ftr-370	422	25	§	§	PROPN
ftr-370	422	26	280g(e	280g(e	PROPN
ftr-370	422	27	)	)	PUNCT
ftr-370	422	28	.	.	PUNCT
ftr-370	423	1	the	the	DET
ftr-370	423	2	deduction	deduction	NOUN
ftr-370	423	3	disallowance	disallowance	NOUN
ftr-370	423	4	and	and	CCONJ
ftr-370	423	5	20	20	NUM
ftr-370	423	6	percent	percent	NOUN
ftr-370	423	7	excise	excise	NOUN
ftr-370	423	8	tax	tax	NOUN
ftr-370	423	9	imposed	impose	VERB
ftr-370	423	10	on	on	ADP
ftr-370	423	11	golden	golden	ADJ
ftr-370	423	12	parachute	parachute	NOUN
ftr-370	423	13	payments	payment	NOUN
ftr-370	423	14	(	(	PUNCT
ftr-370	423	15	compensation	compensation	NOUN
ftr-370	423	16	contingent	contingent	NOUN
ftr-370	423	17	on	on	ADP
ftr-370	423	18	a	a	DET
ftr-370	423	19	take	take	VERB
ftr-370	423	20	-	-	PUNCT
ftr-370	423	21	over	over	ADP
ftr-370	423	22	exceeding	exceed	VERB
ftr-370	423	23	three	three	NUM
ftr-370	423	24	times	time	NOUN
ftr-370	423	25	an	an	DET
ftr-370	423	26	executive	executive	NOUN
ftr-370	423	27	’s	’s	PART
ftr-370	423	28	average	average	ADJ
ftr-370	423	29	compensation	compensation	NOUN
ftr-370	423	30	in	in	ADP
ftr-370	423	31	the	the	DET
ftr-370	423	32	preceding	precede	VERB
ftr-370	423	33	five	five	NUM
ftr-370	423	34	years	year	NOUN
ftr-370	423	35	)	)	PUNCT
ftr-370	423	36	has	have	AUX
ftr-370	423	37	been	be	AUX
ftr-370	423	38	extended	extend	VERB
ftr-370	423	39	to	to	ADP
ftr-370	423	40	severance	severance	NOUN
ftr-370	423	41	payments	payment	NOUN
ftr-370	423	42	by	by	ADP
ftr-370	423	43	reason	reason	NOUN
ftr-370	423	44	of	of	ADP
ftr-370	423	45	involuntary	involuntary	ADJ
ftr-370	423	46	discharge	discharge	NOUN
ftr-370	423	47	from	from	ADP
ftr-370	423	48	an	an	DET
ftr-370	423	49	employer	employer	NOUN
ftr-370	423	50	participating	participate	VERB
ftr-370	423	51	in	in	ADP
ftr-370	423	52	the	the	DET
ftr-370	423	53	troubled	troubled	ADJ
ftr-370	423	54	assets	asset	NOUN
ftr-370	423	55	relief	relief	NOUN
ftr-370	423	56	program	program	NOUN
ftr-370	423	57	.	.	PUNCT
ftr-370	424	1	b.	b.	PROPN
ftr-370	424	2	notice	notice	PROPN
ftr-370	424	3	2008	2008	NUM
ftr-370	424	4	-	-	SYM
ftr-370	424	5	94	94	NUM
ftr-370	424	6	,	,	PUNCT
ftr-370	424	7	2008	2008	NUM
ftr-370	424	8	-	-	SYM
ftr-370	424	9	44	44	NUM
ftr-370	424	10	i.r.b	i.r.b	NOUN
ftr-370	424	11	.	.	PUNCT
ftr-370	425	1	1070	1070	NUM
ftr-370	425	2	(	(	PUNCT
ftr-370	425	3	10/14/08	10/14/08	NUM
ftr-370	425	4	)	)	PUNCT
ftr-370	425	5	,	,	PUNCT
ftr-370	425	6	provides	provide	VERB
ftr-370	425	7	detailed	detailed	ADJ
ftr-370	425	8	guidance	guidance	NOUN
ftr-370	425	9	and	and	CCONJ
ftr-370	425	10	definitions	definition	NOUN
ftr-370	425	11	regarding	regard	VERB
ftr-370	425	12	the	the	DET
ftr-370	425	13	application	application	NOUN
ftr-370	425	14	of	of	ADP
ftr-370	425	15	new	new	ADJ
ftr-370	425	16	§	§	PROPN
ftr-370	425	17	§	§	ADJ
ftr-370	425	18	162(m	162(m	NUM
ftr-370	425	19	)	)	PUNCT
ftr-370	425	20	and	and	CCONJ
ftr-370	425	21	280g(e	280g(e	NUM
ftr-370	425	22	)	)	PUNCT
ftr-370	425	23	,	,	PUNCT
ftr-370	425	24	enacted	enact	VERB
ftr-370	425	25	as	as	ADP
ftr-370	425	26	part	part	NOUN
ftr-370	425	27	of	of	ADP
ftr-370	425	28	the	the	DET
ftr-370	425	29	emergency	emergency	NOUN
ftr-370	425	30	economic	economic	ADJ
ftr-370	425	31	stabilization	stabilization	NOUN
ftr-370	425	32	act	act	NOUN
ftr-370	425	33	of	of	ADP
ftr-370	425	34	2008	2008	NUM
ftr-370	425	35	,	,	PUNCT
ftr-370	425	36	to	to	PART
ftr-370	425	37	limit	limit	VERB
ftr-370	425	38	deductions	deduction	NOUN
ftr-370	425	39	on	on	ADP
ftr-370	425	40	compensation	compensation	NOUN
ftr-370	425	41	paid	pay	VERB
ftr-370	425	42	to	to	ADP
ftr-370	425	43	executives	executive	NOUN
ftr-370	425	44	of	of	ADP
ftr-370	425	45	employers	employer	NOUN
ftr-370	425	46	accepting	accept	VERB
ftr-370	425	47	bail	bail	NOUN
ftr-370	425	48	-	-	PUNCT
ftr-370	425	49	out	out	ADP
ftr-370	425	50	funds	fund	NOUN
ftr-370	425	51	.	.	PUNCT
ftr-370	426	1	taxpayers	taxpayer	NOUN
ftr-370	426	2	may	may	AUX
ftr-370	426	3	rely	rely	VERB
ftr-370	426	4	on	on	ADP
ftr-370	426	5	the	the	DET
ftr-370	426	6	guidance	guidance	NOUN
ftr-370	426	7	in	in	ADP
ftr-370	426	8	the	the	DET
ftr-370	426	9	notice	notice	NOUN
ftr-370	426	10	until	until	SCONJ
ftr-370	426	11	further	further	ADJ
ftr-370	426	12	guidance	guidance	NOUN
ftr-370	426	13	is	be	AUX
ftr-370	426	14	issued	issue	VERB
ftr-370	426	15	.	.	PUNCT
ftr-370	427	1	any	any	DET
ftr-370	427	2	future	future	ADJ
ftr-370	427	3	guidance	guidance	NOUN
ftr-370	427	4	that	that	PRON
ftr-370	427	5	is	be	AUX
ftr-370	427	6	more	more	ADV
ftr-370	427	7	restrictive	restrictive	ADJ
ftr-370	427	8	will	will	AUX
ftr-370	427	9	be	be	AUX
ftr-370	427	10	prospective	prospective	ADJ
ftr-370	427	11	only	only	ADV
ftr-370	427	12	.	.	PUNCT
ftr-370	428	1	d.	d.	PROPN
ftr-370	428	2	miscellaneous	miscellaneous	ADJ
ftr-370	428	3	deductions	deduction	NOUN
ftr-370	428	4	1	1	NUM
ftr-370	428	5	.	.	PUNCT
ftr-370	429	1	the	the	DET
ftr-370	429	2	irs	irs	PROPN
ftr-370	429	3	responds	respond	VERB
ftr-370	429	4	to	to	ADP
ftr-370	429	5	high	high	ADJ
ftr-370	429	6	gasoline	gasoline	NOUN
ftr-370	429	7	prices	price	NOUN
ftr-370	429	8	.	.	PUNCT
ftr-370	430	1	announcement	announcement	NOUN
ftr-370	430	2	2008	2008	NUM
ftr-370	430	3	-	-	SYM
ftr-370	430	4	63	63	NUM
ftr-370	430	5	,	,	PUNCT
ftr-370	430	6	2008	2008	NUM
ftr-370	430	7	-	-	SYM
ftr-370	430	8	28	28	NUM
ftr-370	430	9	i.r.b	i.r.b	NOUN
ftr-370	430	10	.	.	PUNCT
ftr-370	431	1	114	114	NUM
ftr-370	431	2	(	(	PUNCT
ftr-370	431	3	6/24/08	6/24/08	NUM
ftr-370	431	4	)	)	PUNCT
ftr-370	431	5	,	,	PUNCT
ftr-370	431	6	modifying	modify	VERB
ftr-370	431	7	rev	rev	PROPN
ftr-370	431	8	.	.	PROPN
ftr-370	431	9	proc	proc	PROPN
ftr-370	431	10	.	.	PUNCT
ftr-370	432	1	2007	2007	NUM
ftr-370	432	2	-	-	SYM
ftr-370	432	3	70	70	NUM
ftr-370	432	4	.	.	PUNCT
ftr-370	433	1	the	the	DET
ftr-370	433	2	irs	irs	PROPN
ftr-370	433	3	announced	announce	VERB
ftr-370	433	4	that	that	SCONJ
ftr-370	433	5	the	the	DET
ftr-370	433	6	business	business	NOUN
ftr-370	433	7	mileage	mileage	NOUN
ftr-370	433	8	rate	rate	NOUN
ftr-370	433	9	for	for	ADP
ftr-370	433	10	the	the	DET
ftr-370	433	11	second	second	ADJ
ftr-370	433	12	half	half	NOUN
ftr-370	433	13	of	of	ADP
ftr-370	433	14	2008	2008	NUM
ftr-370	433	15	will	will	AUX
ftr-370	433	16	be	be	AUX
ftr-370	433	17	58.5	58.5	NUM
ftr-370	433	18	cents	cent	NOUN
ftr-370	433	19	per	per	ADP
ftr-370	433	20	mile	mile	NOUN
ftr-370	433	21	–	–	PUNCT
ftr-370	433	22	an	an	DET
ftr-370	433	23	increase	increase	NOUN
ftr-370	433	24	of	of	ADP
ftr-370	433	25	8	8	NUM
ftr-370	433	26	cents	cent	NOUN
ftr-370	433	27	per	per	ADP
ftr-370	433	28	mile	mile	NOUN
ftr-370	433	29	–	–	PUNCT
ftr-370	433	30	and	and	CCONJ
ftr-370	433	31	that	that	SCONJ
ftr-370	433	32	the	the	DET
ftr-370	433	33	medical	medical	ADJ
ftr-370	433	34	/	/	SYM
ftr-370	433	35	moving	move	VERB
ftr-370	433	36	rate	rate	NOUN
ftr-370	433	37	will	will	AUX
ftr-370	433	38	also	also	ADV
ftr-370	433	39	increase	increase	VERB
ftr-370	433	40	by	by	ADP
ftr-370	433	41	8	8	NUM
ftr-370	433	42	cents	cent	NOUN
ftr-370	433	43	per	per	ADP
ftr-370	433	44	mile	mile	NOUN
ftr-370	433	45	to	to	ADP
ftr-370	433	46	27	27	NUM
ftr-370	433	47	cents	cent	NOUN
ftr-370	433	48	per	per	ADP
ftr-370	433	49	mile	mile	NOUN
ftr-370	433	50	.	.	PUNCT
ftr-370	434	1	the	the	DET
ftr-370	434	2	statutory	statutory	ADJ
ftr-370	434	3	rate	rate	NOUN
ftr-370	434	4	for	for	ADP
ftr-370	434	5	charitable	charitable	ADJ
ftr-370	434	6	mileage	mileage	NOUN
ftr-370	434	7	under	under	ADP
ftr-370	434	8	§	§	PROPN
ftr-370	434	9	170(i	170(i	NUM
ftr-370	434	10	)	)	PUNCT
ftr-370	434	11	remains	remain	VERB
ftr-370	434	12	at	at	ADP
ftr-370	434	13	14	14	NUM
ftr-370	434	14	cents	cent	NOUN
ftr-370	434	15	per	per	ADP
ftr-370	434	16	mile	mile	NOUN
ftr-370	434	17	.	.	PUNCT
ftr-370	435	1	a.	a.	NOUN
ftr-370	435	2	but	but	CCONJ
ftr-370	435	3	gas	gas	NOUN
ftr-370	435	4	prices	price	NOUN
ftr-370	435	5	abruptly	abruptly	ADV
ftr-370	435	6	declined	decline	VERB
ftr-370	435	7	in	in	ADP
ftr-370	435	8	fall	fall	NOUN
ftr-370	435	9	2008	2008	NUM
ftr-370	435	10	.	.	PUNCT
ftr-370	436	1	rev	rev	PROPN
ftr-370	436	2	.	.	PROPN
ftr-370	436	3	proc	proc	PROPN
ftr-370	436	4	.	.	PUNCT
ftr-370	437	1	2008	2008	NUM
ftr-370	437	2	-	-	SYM
ftr-370	437	3	72	72	NUM
ftr-370	437	4	,	,	PUNCT
ftr-370	437	5	2008	2008	NUM
ftr-370	437	6	-	-	SYM
ftr-370	437	7	50	50	NUM
ftr-370	437	8	i.r.b	i.r.b	NOUN
ftr-370	437	9	.	.	PUNCT
ftr-370	438	1	1286	1286	NUM
ftr-370	438	2	(	(	PUNCT
ftr-370	438	3	11/24/08	11/24/08	NUM
ftr-370	438	4	)	)	PUNCT
ftr-370	438	5	.	.	PUNCT
ftr-370	439	1	the	the	DET
ftr-370	439	2	business	business	NOUN
ftr-370	439	3	mileage	mileage	NOUN
ftr-370	439	4	rate	rate	NOUN
ftr-370	439	5	for	for	ADP
ftr-370	439	6	2009	2009	NUM
ftr-370	439	7	will	will	AUX
ftr-370	439	8	be	be	AUX
ftr-370	439	9	55	55	NUM
ftr-370	439	10	cents	cent	NOUN
ftr-370	439	11	per	per	ADP
ftr-370	439	12	mile	mile	NOUN
ftr-370	439	13	–	–	PUNCT
ftr-370	439	14	a	a	DET
ftr-370	439	15	decrease	decrease	NOUN
ftr-370	439	16	of	of	ADP
ftr-370	439	17	3.5	3.5	NUM
ftr-370	439	18	cents	cent	NOUN
ftr-370	439	19	per	per	ADP
ftr-370	439	20	mile	mile	NOUN
ftr-370	439	21	–	–	PUNCT
ftr-370	439	22	and	and	CCONJ
ftr-370	439	23	that	that	SCONJ
ftr-370	439	24	the	the	DET
ftr-370	439	25	medical	medical	ADJ
ftr-370	439	26	/	/	SYM
ftr-370	439	27	moving	move	VERB
ftr-370	439	28	rate	rate	NOUN
ftr-370	439	29	will	will	AUX
ftr-370	439	30	decrease	decrease	VERB
ftr-370	439	31	by	by	ADP
ftr-370	439	32	three	three	NUM
ftr-370	439	33	cents	cent	NOUN
ftr-370	439	34	to	to	ADP
ftr-370	439	35	24	24	NUM
ftr-370	439	36	cents	cent	NOUN
ftr-370	439	37	per	per	ADP
ftr-370	439	38	mile	mile	NOUN
ftr-370	439	39	.	.	PUNCT
ftr-370	440	1	the	the	DET
ftr-370	440	2	statutory	statutory	ADJ
ftr-370	440	3	rate	rate	NOUN
ftr-370	440	4	for	for	ADP
ftr-370	440	5	charitable	charitable	ADJ
ftr-370	440	6	mileage	mileage	NOUN
ftr-370	440	7	under	under	ADP
ftr-370	440	8	§	§	PROPN
ftr-370	440	9	170(i	170(i	NUM
ftr-370	440	10	)	)	PUNCT
ftr-370	440	11	remains	remain	VERB
ftr-370	440	12	at	at	ADP
ftr-370	440	13	14	14	NUM
ftr-370	440	14	cents	cent	NOUN
ftr-370	440	15	per	per	ADP
ftr-370	440	16	mile	mile	NOUN
ftr-370	440	17	.	.	PUNCT
ftr-370	441	1	2	2	X
ftr-370	441	2	.	.	X
ftr-370	441	3	captive	captive	ADJ
ftr-370	441	4	insurance	insurance	NOUN
ftr-370	441	5	subsidiary	subsidiary	NOUN
ftr-370	441	6	of	of	ADP
ftr-370	441	7	one	one	NUM
ftr-370	441	8	corporation	corporation	NOUN
ftr-370	441	9	does	do	AUX
ftr-370	441	10	n’t	not	PART
ftr-370	441	11	provide	provide	VERB
ftr-370	441	12	insurance	insurance	NOUN
ftr-370	441	13	,	,	PUNCT
ftr-370	441	14	but	but	CCONJ
ftr-370	441	15	the	the	DET
ftr-370	441	16	captive	captive	ADJ
ftr-370	441	17	subsidiary	subsidiary	NOUN
ftr-370	441	18	of	of	ADP
ftr-370	441	19	an	an	DET
ftr-370	441	20	affiliated	affiliated	ADJ
ftr-370	441	21	group	group	NOUN
ftr-370	441	22	does	do	VERB
ftr-370	441	23	.	.	PUNCT
ftr-370	442	1	rev	rev	PROPN
ftr-370	442	2	.	.	PROPN
ftr-370	443	1	rul	rul	PROPN
ftr-370	443	2	.	.	PUNCT
ftr-370	443	3	2008	2008	NUM
ftr-370	443	4	-	-	SYM
ftr-370	443	5	8	8	NUM
ftr-370	443	6	,	,	PUNCT
ftr-370	443	7	2008	2008	NUM
ftr-370	443	8	-	-	SYM
ftr-370	443	9	5	5	NUM
ftr-370	443	10	i.r.b	i.r.b	NOUN
ftr-370	443	11	.	.	PUNCT
ftr-370	444	1	340	340	NUM
ftr-370	444	2	(	(	PUNCT
ftr-370	444	3	1/15/08	1/15/08	NUM
ftr-370	444	4	)	)	PUNCT
ftr-370	444	5	.	.	PUNCT
ftr-370	445	1	under	under	ADP
ftr-370	445	2	the	the	DET
ftr-370	445	3	facts	fact	NOUN
ftr-370	445	4	of	of	ADP
ftr-370	445	5	situation	situation	NOUN
ftr-370	445	6	1	1	NUM
ftr-370	445	7	of	of	ADP
ftr-370	445	8	this	this	DET
ftr-370	445	9	ruling	ruling	NOUN
ftr-370	445	10	“	"	PUNCT
ftr-370	445	11	protected	protect	VERB
ftr-370	445	12	cell	cell	NOUN
ftr-370	445	13	company	company	NOUN
ftr-370	445	14	”	"	PUNCT
ftr-370	445	15	(	(	PUNCT
ftr-370	445	16	a	a	DET
ftr-370	445	17	form	form	NOUN
ftr-370	445	18	of	of	ADP
ftr-370	445	19	entity	entity	NOUN
ftr-370	445	20	known	know	VERB
ftr-370	445	21	as	as	ADP
ftr-370	445	22	a	a	DET
ftr-370	445	23	protected	protect	VERB
ftr-370	445	24	cell	cell	NOUN
ftr-370	445	25	company	company	NOUN
ftr-370	445	26	,	,	PUNCT
ftr-370	445	27	a	a	DET
ftr-370	445	28	segregated	segregated	ADJ
ftr-370	445	29	account	account	NOUN
ftr-370	445	30	company	company	NOUN
ftr-370	445	31	,	,	PUNCT
ftr-370	445	32	or	or	CCONJ
ftr-370	445	33	segregated	segregate	VERB
ftr-370	445	34	portfolio	portfolio	NOUN
ftr-370	445	35	company	company	NOUN
ftr-370	445	36	)	)	PUNCT
ftr-370	445	37	is	be	AUX
ftr-370	445	38	formed	form	VERB
ftr-370	445	39	by	by	ADP
ftr-370	445	40	a	a	DET
ftr-370	445	41	sponsor	sponsor	NOUN
ftr-370	445	42	,	,	PUNCT
ftr-370	445	43	a	a	DET
ftr-370	445	44	domestic	domestic	ADJ
ftr-370	445	45	corporation	corporation	NOUN
ftr-370	445	46	,	,	PUNCT
ftr-370	445	47	in	in	ADP
ftr-370	445	48	jurisdiction	jurisdiction	NOUN
ftr-370	445	49	a	a	PRON
ftr-370	445	50	to	to	PART
ftr-370	445	51	provide	provide	VERB
ftr-370	445	52	insurance	insurance	NOUN
ftr-370	445	53	against	against	ADP
ftr-370	445	54	professional	professional	ADJ
ftr-370	445	55	liability	liability	NOUN
ftr-370	445	56	risks	risk	NOUN
ftr-370	445	57	.	.	PUNCT
ftr-370	446	1	the	the	DET
ftr-370	446	2	sponsor	sponsor	NOUN
ftr-370	446	3	owns	own	VERB
ftr-370	446	4	the	the	DET
ftr-370	446	5	common	common	ADJ
ftr-370	446	6	stock	stock	NOUN
ftr-370	446	7	of	of	ADP
ftr-370	446	8	the	the	DET
ftr-370	446	9	protected	protect	VERB
ftr-370	446	10	cell	cell	NOUN
ftr-370	446	11	company	company	NOUN
ftr-370	446	12	.	.	PUNCT
ftr-370	447	1	protected	protect	VERB
ftr-370	447	2	cell	cell	NOUN
ftr-370	447	3	company	company	NOUN
ftr-370	447	4	establishes	establish	VERB
ftr-370	447	5	multiple	multiple	ADJ
ftr-370	447	6	accounts	account	NOUN
ftr-370	447	7	,	,	PUNCT
ftr-370	447	8	or	or	CCONJ
ftr-370	447	9	cells	cell	NOUN
ftr-370	447	10	,	,	PUNCT
ftr-370	447	11	each	each	PRON
ftr-370	447	12	of	of	ADP
ftr-370	447	13	which	which	PRON
ftr-370	447	14	has	have	VERB
ftr-370	447	15	its	its	PRON
ftr-370	447	16	own	own	ADJ
ftr-370	447	17	name	name	NOUN
ftr-370	447	18	and	and	CCONJ
ftr-370	447	19	is	be	AUX
ftr-370	447	20	identified	identify	VERB
ftr-370	447	21	with	with	ADP
ftr-370	447	22	a	a	DET
ftr-370	447	23	specific	specific	ADJ
ftr-370	447	24	participant	participant	NOUN
ftr-370	447	25	,	,	PUNCT
ftr-370	447	26	but	but	CCONJ
ftr-370	447	27	which	which	PRON
ftr-370	447	28	are	be	AUX
ftr-370	447	29	not	not	PART
ftr-370	447	30	treated	treat	VERB
ftr-370	447	31	as	as	ADP
ftr-370	447	32	separate	separate	ADJ
ftr-370	447	33	entities	entity	NOUN
ftr-370	447	34	.	.	PUNCT
ftr-370	448	1	the	the	DET
ftr-370	448	2	capital	capital	NOUN
ftr-370	448	3	of	of	ADP
ftr-370	448	4	protected	protect	VERB
ftr-370	448	5	cell	cell	NOUN
ftr-370	448	6	x	x	PUNCT
ftr-370	448	7	is	be	AUX
ftr-370	448	8	provided	provide	VERB
ftr-370	448	9	by	by	ADP
ftr-370	448	10	x	x	X
ftr-370	448	11	,	,	PUNCT
ftr-370	448	12	which	which	PRON
ftr-370	448	13	holds	hold	VERB
ftr-370	448	14	preferred	preferred	ADJ
ftr-370	448	15	stock	stock	NOUN
ftr-370	448	16	in	in	ADP
ftr-370	448	17	cell	cell	NOUN
ftr-370	448	18	x.	x.	NOUN
ftr-370	448	19	cell	cell	NOUN
ftr-370	448	20	x	x	X
ftr-370	448	21	296	296	NUM
ftr-370	448	22	florida	florida	PROPN
ftr-370	448	23	tax	tax	NOUN
ftr-370	448	24	review	review	NOUN
ftr-370	449	1	[	[	X
ftr-370	449	2	vol	vol	NOUN
ftr-370	449	3	.	.	PUNCT
ftr-370	449	4	9	9	NUM
ftr-370	449	5	:	:	PUNCT
ftr-370	449	6	si	si	NOUN
ftr-370	449	7	only	only	ADV
ftr-370	449	8	insures	insure	VERB
ftr-370	449	9	x	x	NOUN
ftr-370	449	10	’s	’s	PART
ftr-370	449	11	risks	risk	NOUN
ftr-370	449	12	and	and	CCONJ
ftr-370	449	13	collects	collect	VERB
ftr-370	449	14	premiums	premium	NOUN
ftr-370	449	15	from	from	ADP
ftr-370	449	16	x.	x.	NOUN
ftr-370	449	17	in	in	ADP
ftr-370	449	18	situation	situation	NOUN
ftr-370	449	19	2	2	NUM
ftr-370	449	20	,	,	PUNCT
ftr-370	449	21	y	y	PROPN
ftr-370	449	22	corporation	corporation	NOUN
ftr-370	449	23	holds	hold	VERB
ftr-370	449	24	the	the	DET
ftr-370	449	25	preferred	preferred	ADJ
ftr-370	449	26	stock	stock	NOUN
ftr-370	449	27	in	in	ADP
ftr-370	449	28	cell	cell	NOUN
ftr-370	449	29	y	y	PROPN
ftr-370	449	30	,	,	PUNCT
ftr-370	449	31	to	to	PART
ftr-370	449	32	insure	insure	VERB
ftr-370	449	33	professional	professional	ADJ
ftr-370	449	34	liability	liability	NOUN
ftr-370	449	35	of	of	ADP
ftr-370	449	36	y	y	PROPN
ftr-370	449	37	’s	’s	PART
ftr-370	449	38	twelve	twelve	NUM
ftr-370	449	39	subsidiaries	subsidiary	NOUN
ftr-370	449	40	,	,	PUNCT
ftr-370	449	41	which	which	PRON
ftr-370	449	42	operate	operate	VERB
ftr-370	449	43	independently	independently	ADV
ftr-370	449	44	on	on	ADP
ftr-370	449	45	a	a	DET
ftr-370	449	46	decentralized	decentralized	ADJ
ftr-370	449	47	basis	basis	NOUN
ftr-370	449	48	.	.	PUNCT
ftr-370	450	1	the	the	DET
ftr-370	450	2	irs	irs	PROPN
ftr-370	450	3	ruled	rule	VERB
ftr-370	450	4	that	that	SCONJ
ftr-370	450	5	there	there	PRON
ftr-370	450	6	is	be	VERB
ftr-370	450	7	no	no	DET
ftr-370	450	8	risk	risk	NOUN
ftr-370	450	9	distribution	distribution	NOUN
ftr-370	450	10	,	,	PUNCT
ftr-370	450	11	between	between	ADP
ftr-370	450	12	x	x	PUNCT
ftr-370	450	13	and	and	CCONJ
ftr-370	450	14	its	its	PRON
ftr-370	450	15	wholly	wholly	ADV
ftr-370	450	16	owned	own	VERB
ftr-370	450	17	protected	protect	VERB
ftr-370	450	18	cell	cell	NOUN
ftr-370	450	19	and	and	CCONJ
ftr-370	450	20	thus	thus	ADV
ftr-370	450	21	the	the	DET
ftr-370	450	22	payments	payment	NOUN
ftr-370	450	23	to	to	ADP
ftr-370	450	24	the	the	DET
ftr-370	450	25	protected	protect	VERB
ftr-370	450	26	cell	cell	NOUN
ftr-370	450	27	are	be	AUX
ftr-370	450	28	not	not	PART
ftr-370	450	29	deductible	deductible	ADJ
ftr-370	450	30	insurance	insurance	NOUN
ftr-370	450	31	premiums	premium	NOUN
ftr-370	450	32	.	.	PUNCT
ftr-370	451	1	in	in	ADP
ftr-370	451	2	the	the	DET
ftr-370	451	3	y	y	PROPN
ftr-370	451	4	cell	cell	NOUN
ftr-370	451	5	situation	situation	NOUN
ftr-370	451	6	,	,	PUNCT
ftr-370	451	7	because	because	SCONJ
ftr-370	451	8	risks	risk	NOUN
ftr-370	451	9	and	and	CCONJ
ftr-370	451	10	premiums	premium	NOUN
ftr-370	451	11	are	be	AUX
ftr-370	451	12	pooled	pool	VERB
ftr-370	451	13	among	among	ADP
ftr-370	451	14	the	the	DET
ftr-370	451	15	various	various	ADJ
ftr-370	451	16	subsidiaries	subsidiary	NOUN
ftr-370	451	17	the	the	DET
ftr-370	451	18	arrangement	arrangement	NOUN
ftr-370	451	19	does	do	AUX
ftr-370	451	20	involve	involve	VERB
ftr-370	451	21	distribution	distribution	NOUN
ftr-370	451	22	of	of	ADP
ftr-370	451	23	risk	risk	NOUN
ftr-370	451	24	among	among	ADP
ftr-370	451	25	the	the	DET
ftr-370	451	26	subsidiaries	subsidiary	NOUN
ftr-370	451	27	and	and	CCONJ
ftr-370	451	28	the	the	DET
ftr-370	451	29	premiums	premium	NOUN
ftr-370	451	30	are	be	AUX
ftr-370	451	31	treated	treat	VERB
ftr-370	451	32	as	as	ADP
ftr-370	451	33	deductible	deductible	ADJ
ftr-370	451	34	insurance	insurance	NOUN
ftr-370	451	35	premiums	premium	NOUN
ftr-370	451	36	.	.	PUNCT
ftr-370	452	1	a.	a.	PROPN
ftr-370	452	2	compare	compare	PROPN
ftr-370	452	3	,	,	PUNCT
ftr-370	452	4	rev	rev	PROPN
ftr-370	452	5	.	.	PROPN
ftr-370	452	6	rul	rul	PROPN
ftr-370	452	7	.	.	PUNCT
ftr-370	453	1	2005	2005	NUM
ftr-370	453	2	-	-	SYM
ftr-370	453	3	40	40	NUM
ftr-370	453	4	,	,	PUNCT
ftr-370	453	5	2005	2005	NUM
ftr-370	453	6	-	-	SYM
ftr-370	453	7	2	2	NUM
ftr-370	453	8	c.b	c.b	PROPN
ftr-370	453	9	.	.	PROPN
ftr-370	453	10	4	4	NUM
ftr-370	453	11	(	(	PUNCT
ftr-370	453	12	6/17/05	6/17/05	NUM
ftr-370	453	13	)	)	PUNCT
ftr-370	453	14	.	.	PUNCT
ftr-370	454	1	this	this	DET
ftr-370	454	2	revenue	revenue	NOUN
ftr-370	454	3	ruling	ruling	NOUN
ftr-370	454	4	concluded	conclude	VERB
ftr-370	454	5	that	that	SCONJ
ftr-370	454	6	the	the	DET
ftr-370	454	7	elements	element	NOUN
ftr-370	454	8	of	of	ADP
ftr-370	454	9	risk	risk	NOUN
ftr-370	454	10	shifting	shift	VERB
ftr-370	454	11	and	and	CCONJ
ftr-370	454	12	risk	risk	NOUN
ftr-370	454	13	distribution	distribution	NOUN
ftr-370	454	14	must	must	AUX
ftr-370	454	15	be	be	AUX
ftr-370	454	16	present	present	ADJ
ftr-370	454	17	for	for	ADP
ftr-370	454	18	an	an	DET
ftr-370	454	19	arrangement	arrangement	NOUN
ftr-370	454	20	to	to	PART
ftr-370	454	21	be	be	AUX
ftr-370	454	22	considered	consider	VERB
ftr-370	454	23	insurance	insurance	NOUN
ftr-370	454	24	for	for	ADP
ftr-370	454	25	federal	federal	ADJ
ftr-370	454	26	income	income	NOUN
ftr-370	454	27	tax	tax	NOUN
ftr-370	454	28	purposes	purpose	NOUN
ftr-370	454	29	,	,	PUNCT
ftr-370	454	30	citing	cite	VERB
ftr-370	454	31	helvering	helvere	VERB
ftr-370	454	32	v.	v.	ADP
ftr-370	454	33	le	le	X
ftr-370	454	34	gierse	gierse	PROPN
ftr-370	454	35	,	,	PUNCT
ftr-370	454	36	312	312	NUM
ftr-370	454	37	u.s	u.s	PROPN
ftr-370	454	38	.	.	PROPN
ftr-370	454	39	531	531	NUM
ftr-370	454	40	(	(	PUNCT
ftr-370	454	41	1941	1941	NUM
ftr-370	454	42	)	)	PUNCT
ftr-370	454	43	.	.	PUNCT
ftr-370	455	1	four	four	NUM
ftr-370	455	2	situations	situation	NOUN
ftr-370	455	3	are	be	AUX
ftr-370	455	4	set	set	VERB
ftr-370	455	5	forth	forth	ADV
ftr-370	455	6	.	.	PUNCT
ftr-370	456	1	the	the	DET
ftr-370	456	2	first	first	ADJ
ftr-370	456	3	three	three	NUM
ftr-370	456	4	situations	situation	NOUN
ftr-370	456	5	were	be	AUX
ftr-370	456	6	held	hold	VERB
ftr-370	456	7	to	to	PART
ftr-370	456	8	be	be	AUX
ftr-370	456	9	“	"	PUNCT
ftr-370	456	10	not	not	PART
ftr-370	456	11	insurance	insurance	NOUN
ftr-370	456	12	”	"	PUNCT
ftr-370	456	13	and	and	CCONJ
ftr-370	456	14	they	they	PRON
ftr-370	456	15	involved	involve	VERB
ftr-370	456	16	an	an	DET
ftr-370	456	17	unrelated	unrelated	ADJ
ftr-370	456	18	person	person	NOUN
ftr-370	456	19	receiving	receive	VERB
ftr-370	456	20	premiums	premium	NOUN
ftr-370	456	21	to	to	PART
ftr-370	456	22	insure	insure	VERB
ftr-370	456	23	the	the	DET
ftr-370	456	24	risk	risk	NOUN
ftr-370	456	25	of	of	ADP
ftr-370	456	26	a	a	DET
ftr-370	456	27	single	single	ADJ
ftr-370	456	28	taxpayer	taxpayer	NOUN
ftr-370	456	29	that	that	PRON
ftr-370	456	30	operated	operate	VERB
ftr-370	456	31	a	a	DET
ftr-370	456	32	large	large	ADJ
ftr-370	456	33	fleet	fleet	NOUN
ftr-370	456	34	of	of	ADP
ftr-370	456	35	automotive	automotive	ADJ
ftr-370	456	36	vehicles	vehicle	NOUN
ftr-370	456	37	in	in	ADP
ftr-370	456	38	the	the	DET
ftr-370	456	39	courier	courier	NOUN
ftr-370	456	40	transport	transport	NOUN
ftr-370	456	41	business	business	NOUN
ftr-370	456	42	,	,	PUNCT
ftr-370	456	43	including	include	VERB
ftr-370	456	44	(	(	PUNCT
ftr-370	456	45	in	in	ADP
ftr-370	456	46	situation	situation	NOUN
ftr-370	456	47	3	3	NUM
ftr-370	456	48	)	)	PUNCT
ftr-370	456	49	12	12	NUM
ftr-370	456	50	singlemember	singlemember	NOUN
ftr-370	456	51	llcs	llcs	NOUN
ftr-370	456	52	of	of	ADP
ftr-370	456	53	approximately	approximately	ADV
ftr-370	456	54	equal	equal	ADJ
ftr-370	456	55	size	size	NOUN
ftr-370	456	56	owned	own	VERB
ftr-370	456	57	by	by	ADP
ftr-370	456	58	the	the	DET
ftr-370	456	59	same	same	ADJ
ftr-370	456	60	person	person	NOUN
ftr-370	456	61	which	which	PRON
ftr-370	456	62	are	be	AUX
ftr-370	456	63	classified	classify	VERB
ftr-370	456	64	as	as	ADP
ftr-370	456	65	disregarded	disregarded	ADJ
ftr-370	456	66	entities	entity	NOUN
ftr-370	456	67	.	.	PUNCT
ftr-370	457	1	in	in	ADP
ftr-370	457	2	situation	situation	NOUN
ftr-370	457	3	4	4	NUM
ftr-370	457	4	,	,	PUNCT
ftr-370	457	5	each	each	PRON
ftr-370	457	6	of	of	ADP
ftr-370	457	7	those	those	DET
ftr-370	457	8	llcs	llcs	NOUN
ftr-370	457	9	elected	elect	VERB
ftr-370	457	10	to	to	PART
ftr-370	457	11	be	be	AUX
ftr-370	457	12	classified	classify	VERB
ftr-370	457	13	as	as	ADP
ftr-370	457	14	an	an	DET
ftr-370	457	15	association	association	NOUN
ftr-370	457	16	,	,	PUNCT
ftr-370	457	17	and	and	CCONJ
ftr-370	457	18	the	the	DET
ftr-370	457	19	arrangement	arrangement	NOUN
ftr-370	457	20	was	be	AUX
ftr-370	457	21	considered	consider	VERB
ftr-370	457	22	to	to	PART
ftr-370	457	23	be	be	AUX
ftr-370	457	24	“	"	PUNCT
ftr-370	457	25	insurance	insurance	NOUN
ftr-370	457	26	.	.	PUNCT
ftr-370	457	27	”	"	PUNCT
ftr-370	458	1	3	3	NUM
ftr-370	458	2	.	.	X
ftr-370	459	1	the	the	DET
ftr-370	459	2	third	third	ADJ
ftr-370	459	3	circuit	circuit	NOUN
ftr-370	459	4	cans	cans	PROPN
ftr-370	459	5	alcoa	alcoa	PROPN
ftr-370	459	6	’s	’s	PART
ftr-370	459	7	claim	claim	NOUN
ftr-370	459	8	of	of	ADP
ftr-370	459	9	right	right	ADJ
ftr-370	459	10	doctrine	doctrine	NOUN
ftr-370	459	11	benefits	benefit	NOUN
ftr-370	459	12	.	.	PUNCT
ftr-370	460	1	alcoa	alcoa	PROPN
ftr-370	460	2	,	,	PUNCT
ftr-370	460	3	inc	inc	PROPN
ftr-370	460	4	.	.	PROPN
ftr-370	461	1	v.	v.	PROPN
ftr-370	461	2	united	united	PROPN
ftr-370	461	3	states	states	PROPN
ftr-370	461	4	,	,	PUNCT
ftr-370	461	5	509	509	NUM
ftr-370	461	6	f.3d	f.3d	NUM
ftr-370	461	7	173	173	NUM
ftr-370	461	8	(	(	PUNCT
ftr-370	461	9	3d	3d	NUM
ftr-370	461	10	cir	cir	NOUN
ftr-370	461	11	.	.	PUNCT
ftr-370	462	1	11/28/07	11/28/07	NUM
ftr-370	462	2	)	)	PUNCT
ftr-370	462	3	.	.	PUNCT
ftr-370	463	1	alcoa	alcoa	PROPN
ftr-370	463	2	’s	’s	PART
ftr-370	463	3	production	production	NOUN
ftr-370	463	4	of	of	ADP
ftr-370	463	5	aluminum	aluminum	NOUN
ftr-370	463	6	products	product	NOUN
ftr-370	463	7	produced	produce	VERB
ftr-370	463	8	substantial	substantial	ADJ
ftr-370	463	9	waste	waste	NOUN
ftr-370	463	10	.	.	PUNCT
ftr-370	464	1	under	under	ADP
ftr-370	464	2	heightened	heighten	VERB
ftr-370	464	3	environmental	environmental	ADJ
ftr-370	464	4	clean	clean	ADJ
ftr-370	464	5	-	-	PUNCT
ftr-370	464	6	up	up	ADP
ftr-370	464	7	standards	standard	NOUN
ftr-370	464	8	enacted	enact	VERB
ftr-370	464	9	in	in	ADP
ftr-370	464	10	the	the	DET
ftr-370	464	11	comprehensive	comprehensive	ADJ
ftr-370	464	12	environmental	environmental	ADJ
ftr-370	464	13	response	response	NOUN
ftr-370	464	14	,	,	PUNCT
ftr-370	464	15	compensation	compensation	NOUN
ftr-370	464	16	,	,	PUNCT
ftr-370	464	17	and	and	CCONJ
ftr-370	464	18	liability	liability	NOUN
ftr-370	464	19	act	act	NOUN
ftr-370	464	20	of	of	ADP
ftr-370	464	21	1980	1980	NUM
ftr-370	464	22	(	(	PUNCT
ftr-370	464	23	cercla	cercla	NOUN
ftr-370	464	24	)	)	PUNCT
ftr-370	464	25	,	,	PUNCT
ftr-370	464	26	and	and	CCONJ
ftr-370	464	27	others	other	NOUN
ftr-370	464	28	,	,	PUNCT
ftr-370	464	29	alcoa	alcoa	PROPN
ftr-370	464	30	was	be	AUX
ftr-370	464	31	forced	force	VERB
ftr-370	464	32	to	to	PART
ftr-370	464	33	incur	incur	VERB
ftr-370	464	34	substantial	substantial	ADJ
ftr-370	464	35	environmental	environmental	ADJ
ftr-370	464	36	remediation	remediation	NOUN
ftr-370	464	37	expense	expense	NOUN
ftr-370	464	38	to	to	PART
ftr-370	464	39	clean	clean	VERB
ftr-370	464	40	up	up	ADP
ftr-370	464	41	several	several	ADJ
ftr-370	464	42	of	of	ADP
ftr-370	464	43	its	its	PRON
ftr-370	464	44	manufacturing	manufacturing	NOUN
ftr-370	464	45	sites	site	NOUN
ftr-370	464	46	.	.	PUNCT
ftr-370	465	1	alcoa	alcoa	PROPN
ftr-370	465	2	deducted	deduct	VERB
ftr-370	465	3	these	these	DET
ftr-370	465	4	expenses	expense	NOUN
ftr-370	465	5	in	in	ADP
ftr-370	465	6	1993	1993	NUM
ftr-370	465	7	then	then	ADV
ftr-370	465	8	filed	file	VERB
ftr-370	465	9	a	a	DET
ftr-370	465	10	$	$	SYM
ftr-370	465	11	12	12	NUM
ftr-370	465	12	million	million	NUM
ftr-370	465	13	claim	claim	NOUN
ftr-370	465	14	for	for	ADP
ftr-370	465	15	refund	refund	NOUN
ftr-370	465	16	in	in	ADP
ftr-370	465	17	the	the	DET
ftr-370	465	18	district	district	NOUN
ftr-370	465	19	court	court	NOUN
ftr-370	465	20	.	.	PUNCT
ftr-370	466	1	alcoa	alcoa	PROPN
ftr-370	466	2	cleverly	cleverly	ADV
ftr-370	466	3	argued	argue	VERB
ftr-370	466	4	that	that	SCONJ
ftr-370	466	5	its	its	PRON
ftr-370	466	6	1993	1993	NUM
ftr-370	466	7	expenses	expense	NOUN
ftr-370	466	8	should	should	AUX
ftr-370	466	9	have	have	AUX
ftr-370	466	10	been	be	AUX
ftr-370	466	11	included	include	VERB
ftr-370	466	12	in	in	ADP
ftr-370	466	13	its	its	PRON
ftr-370	466	14	cost	cost	NOUN
ftr-370	466	15	of	of	ADP
ftr-370	466	16	goods	good	NOUN
ftr-370	466	17	sold	sell	VERB
ftr-370	466	18	in	in	ADP
ftr-370	466	19	manufacturing	manufacture	VERB
ftr-370	466	20	operations	operation	NOUN
ftr-370	466	21	for	for	ADP
ftr-370	466	22	the	the	DET
ftr-370	466	23	years	year	NOUN
ftr-370	466	24	1940	1940	NUM
ftr-370	466	25	-	-	SYM
ftr-370	466	26	1987	1987	NUM
ftr-370	466	27	.	.	PUNCT
ftr-370	467	1	its	its	PRON
ftr-370	467	2	reduced	reduced	ADJ
ftr-370	467	3	cost	cost	NOUN
ftr-370	467	4	of	of	ADP
ftr-370	467	5	goods	good	NOUN
ftr-370	467	6	sold	sell	VERB
ftr-370	467	7	for	for	ADP
ftr-370	467	8	those	those	DET
ftr-370	467	9	years	year	NOUN
ftr-370	467	10	had	have	AUX
ftr-370	467	11	generated	generate	VERB
ftr-370	467	12	excess	excess	ADJ
ftr-370	467	13	income	income	NOUN
ftr-370	467	14	,	,	PUNCT
ftr-370	467	15	received	receive	VERB
ftr-370	467	16	under	under	ADP
ftr-370	467	17	a	a	DET
ftr-370	467	18	claim	claim	NOUN
ftr-370	467	19	of	of	ADP
ftr-370	467	20	right	right	NOUN
ftr-370	467	21	,	,	PUNCT
ftr-370	467	22	which	which	PRON
ftr-370	467	23	it	it	PRON
ftr-370	467	24	was	be	AUX
ftr-370	467	25	forced	force	VERB
ftr-370	467	26	to	to	PART
ftr-370	467	27	return	return	VERB
ftr-370	467	28	in	in	ADP
ftr-370	467	29	the	the	DET
ftr-370	467	30	form	form	NOUN
ftr-370	467	31	of	of	ADP
ftr-370	467	32	the	the	DET
ftr-370	467	33	deductible	deductible	ADJ
ftr-370	467	34	environmental	environmental	ADJ
ftr-370	467	35	remediation	remediation	NOUN
ftr-370	467	36	expenses	expense	NOUN
ftr-370	467	37	incurred	incur	VERB
ftr-370	467	38	in	in	ADP
ftr-370	467	39	1993	1993	NUM
ftr-370	467	40	.	.	PUNCT
ftr-370	468	1	alcoa	alcoa	PROPN
ftr-370	468	2	then	then	ADV
ftr-370	468	3	claimed	claim	VERB
ftr-370	468	4	under	under	ADP
ftr-370	468	5	§	§	PROPN
ftr-370	468	6	1341	1341	NUM
ftr-370	468	7	that	that	PRON
ftr-370	468	8	,	,	PUNCT
ftr-370	468	9	rather	rather	ADV
ftr-370	468	10	than	than	ADP
ftr-370	468	11	taking	take	VERB
ftr-370	468	12	the	the	DET
ftr-370	468	13	deduction	deduction	NOUN
ftr-370	468	14	in	in	ADP
ftr-370	468	15	1993	1993	NUM
ftr-370	468	16	for	for	ADP
ftr-370	468	17	the	the	DET
ftr-370	468	18	expense	expense	NOUN
ftr-370	468	19	,	,	PUNCT
ftr-370	468	20	it	it	PRON
ftr-370	468	21	was	be	AUX
ftr-370	468	22	entitled	entitle	VERB
ftr-370	468	23	to	to	ADP
ftr-370	468	24	a	a	DET
ftr-370	468	25	return	return	NOUN
ftr-370	468	26	of	of	ADP
ftr-370	468	27	the	the	DET
ftr-370	468	28	taxes	taxis	NOUN
ftr-370	468	29	paid	pay	VERB
ftr-370	468	30	in	in	ADP
ftr-370	468	31	1940	1940	NUM
ftr-370	468	32	-	-	SYM
ftr-370	468	33	1987	1987	NUM
ftr-370	468	34	on	on	ADP
ftr-370	468	35	its	its	PRON
ftr-370	468	36	increased	increase	VERB
ftr-370	468	37	gross	gross	ADJ
ftr-370	468	38	income	income	NOUN
ftr-370	468	39	resulting	result	VERB
ftr-370	468	40	from	from	ADP
ftr-370	468	41	the	the	DET
ftr-370	468	42	under	under	NOUN
ftr-370	468	43	-	-	PUNCT
ftr-370	468	44	inclusion	inclusion	NOUN
ftr-370	468	45	of	of	ADP
ftr-370	468	46	disposal	disposal	NOUN
ftr-370	468	47	costs	cost	NOUN
ftr-370	468	48	in	in	ADP
ftr-370	468	49	its	its	PRON
ftr-370	468	50	cost	cost	NOUN
ftr-370	468	51	of	of	ADP
ftr-370	468	52	goods	good	NOUN
ftr-370	468	53	sold	sell	VERB
ftr-370	468	54	.	.	PUNCT
ftr-370	469	1	the	the	DET
ftr-370	469	2	third	third	ADJ
ftr-370	469	3	circuit	circuit	NOUN
ftr-370	469	4	concluded	conclude	VERB
ftr-370	469	5	that	that	SCONJ
ftr-370	469	6	alcoa	alcoa	PROPN
ftr-370	469	7	’s	’s	PART
ftr-370	469	8	obligation	obligation	NOUN
ftr-370	469	9	to	to	PART
ftr-370	469	10	return	return	VERB
ftr-370	469	11	gross	gross	ADJ
ftr-370	469	12	income	income	NOUN
ftr-370	469	13	in	in	ADP
ftr-370	469	14	the	the	DET
ftr-370	469	15	form	form	NOUN
ftr-370	469	16	of	of	ADP
ftr-370	469	17	increased	increase	VERB
ftr-370	469	18	remediation	remediation	NOUN
ftr-370	469	19	expenses	expense	NOUN
ftr-370	469	20	“	"	PUNCT
ftr-370	469	21	did	do	AUX
ftr-370	469	22	not	not	PART
ftr-370	469	23	arise	arise	VERB
ftr-370	469	24	from	from	ADP
ftr-370	469	25	the	the	DET
ftr-370	469	26	same	same	ADJ
ftr-370	469	27	circumstances	circumstance	NOUN
ftr-370	469	28	,	,	PUNCT
ftr-370	469	29	terms	term	NOUN
ftr-370	469	30	,	,	PUNCT
ftr-370	469	31	and	and	CCONJ
ftr-370	469	32	conditions	condition	NOUN
ftr-370	469	33	as	as	ADP
ftr-370	469	34	the	the	DET
ftr-370	469	35	initial	initial	ADJ
ftr-370	469	36	failure	failure	NOUN
ftr-370	469	37	to	to	PART
ftr-370	469	38	spend	spend	VERB
ftr-370	469	39	additional	additional	ADJ
ftr-370	469	40	funds	fund	NOUN
ftr-370	469	41	on	on	ADP
ftr-370	469	42	environmental	environmental	ADJ
ftr-370	469	43	clean	clean	NOUN
ftr-370	469	44	-	-	PUNCT
ftr-370	469	45	up	up	NOUN
ftr-370	469	46	.	.	PUNCT
ftr-370	470	1	rather	rather	ADV
ftr-370	470	2	,	,	PUNCT
ftr-370	470	3	the	the	DET
ftr-370	470	4	obligations	obligation	NOUN
ftr-370	470	5	were	be	AUX
ftr-370	470	6	created	create	VERB
ftr-370	470	7	by	by	ADP
ftr-370	470	8	new	new	ADJ
ftr-370	470	9	2009	2009	NUM
ftr-370	470	10	]	]	PUNCT
ftr-370	470	11	recent	recent	ADJ
ftr-370	470	12	developments	development	NOUN
ftr-370	470	13	in	in	ADP
ftr-370	470	14	federal	federal	ADJ
ftr-370	470	15	income	income	NOUN
ftr-370	470	16	taxation	taxation	NOUN
ftr-370	470	17	297	297	NUM
ftr-370	470	18	circumstances	circumstance	NOUN
ftr-370	470	19	,	,	PUNCT
ftr-370	470	20	terms	term	NOUN
ftr-370	470	21	,	,	PUNCT
ftr-370	470	22	and	and	CCONJ
ftr-370	470	23	conditions	condition	NOUN
ftr-370	470	24	,	,	PUNCT
ftr-370	470	25	namely	namely	ADV
ftr-370	470	26	,	,	PUNCT
ftr-370	470	27	by	by	ADP
ftr-370	470	28	an	an	DET
ftr-370	470	29	intervening	intervene	VERB
ftr-370	470	30	change	change	NOUN
ftr-370	470	31	in	in	ADP
ftr-370	470	32	environmental	environmental	ADJ
ftr-370	470	33	legislation	legislation	NOUN
ftr-370	470	34	.	.	PUNCT
ftr-370	470	35	”	"	PUNCT
ftr-370	471	1	thus	thus	ADV
ftr-370	471	2	,	,	PUNCT
ftr-370	471	3	there	there	PRON
ftr-370	471	4	is	be	VERB
ftr-370	471	5	no	no	DET
ftr-370	471	6	nexus	nexus	NOUN
ftr-370	471	7	between	between	ADP
ftr-370	471	8	the	the	DET
ftr-370	471	9	income	income	NOUN
ftr-370	471	10	asserted	assert	VERB
ftr-370	471	11	to	to	PART
ftr-370	471	12	have	have	AUX
ftr-370	471	13	been	be	AUX
ftr-370	471	14	received	receive	VERB
ftr-370	471	15	under	under	ADP
ftr-370	471	16	a	a	DET
ftr-370	471	17	claim	claim	NOUN
ftr-370	471	18	of	of	ADP
ftr-370	471	19	right	right	NOUN
ftr-370	471	20	,	,	PUNCT
ftr-370	471	21	and	and	CCONJ
ftr-370	471	22	the	the	DET
ftr-370	471	23	expenditure	expenditure	NOUN
ftr-370	471	24	claimed	claim	VERB
ftr-370	471	25	as	as	ADP
ftr-370	471	26	a	a	DET
ftr-370	471	27	refund	refund	NOUN
ftr-370	471	28	of	of	ADP
ftr-370	471	29	that	that	DET
ftr-370	471	30	income	income	NOUN
ftr-370	471	31	.	.	PUNCT
ftr-370	472	1	the	the	DET
ftr-370	472	2	court	court	NOUN
ftr-370	472	3	ultimately	ultimately	ADV
ftr-370	472	4	concluded	conclude	VERB
ftr-370	472	5	that	that	SCONJ
ftr-370	472	6	the	the	DET
ftr-370	472	7	§	§	PROPN
ftr-370	472	8	1341	1341	NUM
ftr-370	472	9	benefits	benefit	NOUN
ftr-370	472	10	were	be	AUX
ftr-370	472	11	not	not	PART
ftr-370	472	12	available	available	ADJ
ftr-370	472	13	“	"	PUNCT
ftr-370	472	14	because	because	SCONJ
ftr-370	472	15	alcoa	alcoa	PROPN
ftr-370	472	16	’s	’s	PART
ftr-370	472	17	expenditure	expenditure	NOUN
ftr-370	472	18	of	of	ADP
ftr-370	472	19	funds	fund	NOUN
ftr-370	472	20	in	in	ADP
ftr-370	472	21	1993	1993	NUM
ftr-370	472	22	was	be	AUX
ftr-370	472	23	not	not	PART
ftr-370	472	24	the	the	DET
ftr-370	472	25	restoration	restoration	NOUN
ftr-370	472	26	of	of	ADP
ftr-370	472	27	particular	particular	ADJ
ftr-370	472	28	moneys	money	NOUN
ftr-370	472	29	to	to	ADP
ftr-370	472	30	the	the	DET
ftr-370	472	31	rightful	rightful	ADJ
ftr-370	472	32	owner	owner	NOUN
ftr-370	472	33	and	and	CCONJ
ftr-370	472	34	did	do	AUX
ftr-370	472	35	not	not	PART
ftr-370	472	36	arise	arise	VERB
ftr-370	472	37	from	from	ADP
ftr-370	472	38	the	the	DET
ftr-370	472	39	same	same	ADJ
ftr-370	472	40	circumstances	circumstance	NOUN
ftr-370	472	41	,	,	PUNCT
ftr-370	472	42	terms	term	NOUN
ftr-370	472	43	,	,	PUNCT
ftr-370	472	44	and	and	CCONJ
ftr-370	472	45	conditions	condition	NOUN
ftr-370	472	46	as	as	ADP
ftr-370	472	47	alcoa	alcoa	PROPN
ftr-370	472	48	’s	’s	PART
ftr-370	472	49	original	original	ADJ
ftr-370	472	50	acquisition	acquisition	NOUN
ftr-370	472	51	of	of	ADP
ftr-370	472	52	the	the	DET
ftr-370	472	53	income	income	NOUN
ftr-370	472	54	.	.	PUNCT
ftr-370	472	55	”	"	PUNCT
ftr-370	473	1	a.	a.	NOUN
ftr-370	473	2	mitigation	mitigation	NOUN
ftr-370	473	3	proves	prove	VERB
ftr-370	473	4	slippery	slippery	ADJ
ftr-370	473	5	for	for	ADP
ftr-370	473	6	pennzoil	pennzoil	PROPN
ftr-370	473	7	as	as	ADV
ftr-370	473	8	well	well	ADV
ftr-370	473	9	.	.	PUNCT
ftr-370	474	1	pennzoil	pennzoil	PROPN
ftr-370	474	2	-	-	PUNCT
ftr-370	474	3	quaker	quaker	PROPN
ftr-370	474	4	co.	co.	PROPN
ftr-370	474	5	v.	v.	PROPN
ftr-370	474	6	united	united	PROPN
ftr-370	474	7	states	states	PROPN
ftr-370	474	8	,	,	PUNCT
ftr-370	474	9	511	511	NUM
ftr-370	474	10	f.3d	f.3d	NUM
ftr-370	474	11	1365	1365	NUM
ftr-370	474	12	(	(	PUNCT
ftr-370	474	13	fed	fed	PROPN
ftr-370	474	14	.	.	PUNCT
ftr-370	474	15	cir	cir	PROPN
ftr-370	474	16	.	.	PUNCT
ftr-370	475	1	1/8/08	1/8/08	NUM
ftr-370	475	2	)	)	PUNCT
ftr-370	475	3	,	,	PUNCT
ftr-370	475	4	rev’g	rev’g	PROPN
ftr-370	475	5	62	62	NUM
ftr-370	475	6	fed	feed	VERB
ftr-370	475	7	.	.	PUNCT
ftr-370	476	1	cl	cl	NOUN
ftr-370	476	2	.	.	PUNCT
ftr-370	477	1	689	689	NUM
ftr-370	477	2	(	(	PUNCT
ftr-370	477	3	2004	2004	NUM
ftr-370	477	4	)	)	PUNCT
ftr-370	477	5	.	.	PUNCT
ftr-370	478	1	quaker	quaker	PROPN
ftr-370	478	2	state	state	PROPN
ftr-370	478	3	,	,	PUNCT
ftr-370	478	4	later	later	ADV
ftr-370	478	5	acquired	acquire	VERB
ftr-370	478	6	by	by	ADP
ftr-370	478	7	pennzoil	pennzoil	PROPN
ftr-370	478	8	,	,	PUNCT
ftr-370	478	9	was	be	AUX
ftr-370	478	10	sued	sue	VERB
ftr-370	478	11	by	by	ADP
ftr-370	478	12	suppliers	supplier	NOUN
ftr-370	478	13	in	in	ADP
ftr-370	478	14	a	a	DET
ftr-370	478	15	class	class	NOUN
ftr-370	478	16	action	action	NOUN
ftr-370	478	17	for	for	ADP
ftr-370	478	18	price	price	NOUN
ftr-370	478	19	fixing	fixing	NOUN
ftr-370	478	20	resulting	result	VERB
ftr-370	478	21	in	in	ADP
ftr-370	478	22	a	a	DET
ftr-370	478	23	large	large	ADJ
ftr-370	478	24	settlement	settlement	NOUN
ftr-370	478	25	payment	payment	NOUN
ftr-370	478	26	to	to	ADP
ftr-370	478	27	the	the	DET
ftr-370	478	28	suppliers	supplier	NOUN
ftr-370	478	29	.	.	PUNCT
ftr-370	479	1	pennzoil	pennzoil	PROPN
ftr-370	479	2	originally	originally	ADV
ftr-370	479	3	claimed	claim	VERB
ftr-370	479	4	the	the	DET
ftr-370	479	5	settlement	settlement	NOUN
ftr-370	479	6	payments	payment	NOUN
ftr-370	479	7	as	as	ADP
ftr-370	479	8	a	a	DET
ftr-370	479	9	deduction	deduction	NOUN
ftr-370	479	10	on	on	ADP
ftr-370	479	11	its	its	PRON
ftr-370	479	12	1995	1995	NUM
ftr-370	479	13	and	and	CCONJ
ftr-370	479	14	1996	1996	NUM
ftr-370	479	15	tax	tax	NOUN
ftr-370	479	16	returns	return	NOUN
ftr-370	479	17	,	,	PUNCT
ftr-370	479	18	which	which	PRON
ftr-370	479	19	was	be	AUX
ftr-370	479	20	not	not	PART
ftr-370	479	21	challenged	challenge	VERB
ftr-370	479	22	by	by	ADP
ftr-370	479	23	the	the	DET
ftr-370	479	24	irs	irs	PROPN
ftr-370	479	25	.	.	PUNCT
ftr-370	480	1	on	on	ADP
ftr-370	480	2	amended	amend	VERB
ftr-370	480	3	returns	return	NOUN
ftr-370	480	4	,	,	PUNCT
ftr-370	480	5	pennzoil	pennzoil	PROPN
ftr-370	480	6	claimed	claim	VERB
ftr-370	480	7	a	a	DET
ftr-370	480	8	refund	refund	NOUN
ftr-370	480	9	of	of	ADP
ftr-370	480	10	taxes	taxis	NOUN
ftr-370	480	11	paid	pay	VERB
ftr-370	480	12	in	in	ADP
ftr-370	480	13	prior	prior	ADJ
ftr-370	480	14	years	year	NOUN
ftr-370	480	15	under	under	ADP
ftr-370	480	16	§	§	PROPN
ftr-370	480	17	1341	1341	NUM
ftr-370	480	18	on	on	ADP
ftr-370	480	19	the	the	DET
ftr-370	480	20	theory	theory	NOUN
ftr-370	480	21	that	that	SCONJ
ftr-370	480	22	it	it	PRON
ftr-370	480	23	received	receive	VERB
ftr-370	480	24	overstated	overstate	VERB
ftr-370	480	25	gross	gross	ADJ
ftr-370	480	26	income	income	NOUN
ftr-370	480	27	in	in	ADP
ftr-370	480	28	the	the	DET
ftr-370	480	29	earlier	early	ADJ
ftr-370	480	30	years	year	NOUN
ftr-370	480	31	because	because	SCONJ
ftr-370	480	32	the	the	DET
ftr-370	480	33	lower	low	ADJ
ftr-370	480	34	prices	price	NOUN
ftr-370	480	35	paid	pay	VERB
ftr-370	480	36	to	to	ADP
ftr-370	480	37	suppliers	supplier	NOUN
ftr-370	480	38	understated	understate	VERB
ftr-370	480	39	its	its	PRON
ftr-370	480	40	cost	cost	NOUN
ftr-370	480	41	of	of	ADP
ftr-370	480	42	goods	good	NOUN
ftr-370	480	43	sold	sell	VERB
ftr-370	480	44	,	,	PUNCT
ftr-370	480	45	which	which	DET
ftr-370	480	46	income	income	NOUN
ftr-370	480	47	was	be	AUX
ftr-370	480	48	restored	restore	VERB
ftr-370	480	49	by	by	ADP
ftr-370	480	50	virtue	virtue	NOUN
ftr-370	480	51	of	of	ADP
ftr-370	480	52	the	the	DET
ftr-370	480	53	settlement	settlement	NOUN
ftr-370	480	54	payment	payment	NOUN
ftr-370	480	55	.	.	PUNCT
ftr-370	481	1	the	the	DET
ftr-370	481	2	court	court	NOUN
ftr-370	481	3	of	of	ADP
ftr-370	481	4	federal	federal	ADJ
ftr-370	481	5	claims	claim	NOUN
ftr-370	481	6	,	,	PUNCT
ftr-370	481	7	62	62	NUM
ftr-370	481	8	fed	feed	VERB
ftr-370	481	9	.	.	PUNCT
ftr-370	482	1	cl	cl	NOUN
ftr-370	482	2	.	.	PUNCT
ftr-370	483	1	689	689	NUM
ftr-370	483	2	(	(	PUNCT
ftr-370	483	3	2004	2004	NUM
ftr-370	483	4	)	)	PUNCT
ftr-370	483	5	,	,	PUNCT
ftr-370	483	6	allowed	allow	VERB
ftr-370	483	7	the	the	DET
ftr-370	483	8	refunds	refund	NOUN
ftr-370	483	9	,	,	PUNCT
ftr-370	483	10	but	but	CCONJ
ftr-370	483	11	the	the	DET
ftr-370	483	12	federal	federal	ADJ
ftr-370	483	13	circuit	circuit	NOUN
ftr-370	483	14	reversed	reverse	VERB
ftr-370	483	15	and	and	CCONJ
ftr-370	483	16	held	hold	VERB
ftr-370	483	17	for	for	ADP
ftr-370	483	18	the	the	DET
ftr-370	483	19	government	government	NOUN
ftr-370	483	20	.	.	PUNCT
ftr-370	484	1	the	the	DET
ftr-370	484	2	circuit	circuit	NOUN
ftr-370	484	3	court	court	NOUN
ftr-370	484	4	held	hold	VERB
ftr-370	484	5	that	that	SCONJ
ftr-370	484	6	the	the	DET
ftr-370	484	7	settlement	settlement	NOUN
ftr-370	484	8	payments	payment	NOUN
ftr-370	484	9	failed	fail	VERB
ftr-370	484	10	the	the	DET
ftr-370	484	11	“	"	PUNCT
ftr-370	484	12	same	same	ADJ
ftr-370	484	13	circumstances	circumstance	NOUN
ftr-370	484	14	test	test	VERB
ftr-370	484	15	”	"	PUNCT
ftr-370	484	16	because	because	SCONJ
ftr-370	484	17	the	the	DET
ftr-370	484	18	earlier	early	ADJ
ftr-370	484	19	income	income	NOUN
ftr-370	484	20	and	and	CCONJ
ftr-370	484	21	the	the	DET
ftr-370	484	22	settlement	settlement	NOUN
ftr-370	484	23	payments	payment	NOUN
ftr-370	484	24	were	be	AUX
ftr-370	484	25	not	not	PART
ftr-370	484	26	complementary	complementary	ADJ
ftr-370	484	27	in	in	ADP
ftr-370	484	28	terms	term	NOUN
ftr-370	484	29	of	of	ADP
ftr-370	484	30	the	the	DET
ftr-370	484	31	theory	theory	NOUN
ftr-370	484	32	of	of	ADP
ftr-370	484	33	deductibility	deductibility	NOUN
ftr-370	484	34	,	,	PUNCT
ftr-370	484	35	the	the	DET
ftr-370	484	36	taxpayer	taxpayer	NOUN
ftr-370	484	37	’s	’s	PART
ftr-370	484	38	tax	tax	NOUN
ftr-370	484	39	treatment	treatment	NOUN
ftr-370	484	40	,	,	PUNCT
ftr-370	484	41	and	and	CCONJ
ftr-370	484	42	the	the	DET
ftr-370	484	43	underlying	underlie	VERB
ftr-370	484	44	transactions	transaction	NOUN
ftr-370	484	45	.	.	PUNCT
ftr-370	485	1	in	in	ADP
ftr-370	485	2	the	the	DET
ftr-370	485	3	prior	prior	ADJ
ftr-370	485	4	years	year	NOUN
ftr-370	485	5	the	the	DET
ftr-370	485	6	taxpayer	taxpayer	NOUN
ftr-370	485	7	’s	’s	PART
ftr-370	485	8	treatment	treatment	NOUN
ftr-370	485	9	of	of	ADP
ftr-370	485	10	the	the	DET
ftr-370	485	11	original	original	ADJ
ftr-370	485	12	payments	payment	NOUN
ftr-370	485	13	to	to	ADP
ftr-370	485	14	suppliers	supplier	NOUN
ftr-370	485	15	as	as	ADP
ftr-370	485	16	cost	cost	NOUN
ftr-370	485	17	of	of	ADP
ftr-370	485	18	goods	good	NOUN
ftr-370	485	19	sold	sell	VERB
ftr-370	485	20	was	be	AUX
ftr-370	485	21	not	not	PART
ftr-370	485	22	an	an	DET
ftr-370	485	23	item	item	NOUN
ftr-370	485	24	included	include	VERB
ftr-370	485	25	in	in	ADP
ftr-370	485	26	income	income	NOUN
ftr-370	485	27	.	.	PUNCT
ftr-370	486	1	the	the	DET
ftr-370	486	2	court	court	NOUN
ftr-370	486	3	thus	thus	ADV
ftr-370	486	4	concluded	conclude	VERB
ftr-370	486	5	that	that	SCONJ
ftr-370	486	6	,	,	PUNCT
ftr-370	486	7	“	"	PUNCT
ftr-370	486	8	there	there	PRON
ftr-370	486	9	is	be	VERB
ftr-370	486	10	thus	thus	ADV
ftr-370	486	11	a	a	DET
ftr-370	486	12	disconnect	disconnect	NOUN
ftr-370	486	13	between	between	ADP
ftr-370	486	14	the	the	DET
ftr-370	486	15	purported	purport	VERB
ftr-370	486	16	item	item	NOUN
ftr-370	486	17	included	include	VERB
ftr-370	486	18	in	in	ADP
ftr-370	486	19	gross	gross	ADJ
ftr-370	486	20	income	income	NOUN
ftr-370	486	21	(	(	PUNCT
ftr-370	486	22	understatement	understatement	NOUN
ftr-370	486	23	of	of	ADP
ftr-370	486	24	cogs	cog	NOUN
ftr-370	486	25	)	)	PUNCT
ftr-370	486	26	and	and	CCONJ
ftr-370	486	27	the	the	DET
ftr-370	486	28	item	item	NOUN
ftr-370	486	29	restored	restore	VERB
ftr-370	486	30	(	(	PUNCT
ftr-370	486	31	a	a	DET
ftr-370	486	32	negotiated	negotiate	VERB
ftr-370	486	33	lump	lump	NOUN
ftr-370	486	34	sum	sum	NOUN
ftr-370	486	35	payment	payment	NOUN
ftr-370	486	36	to	to	PART
ftr-370	486	37	settle	settle	VERB
ftr-370	486	38	a	a	DET
ftr-370	486	39	lawsuit	lawsuit	NOUN
ftr-370	486	40	)	)	PUNCT
ftr-370	486	41	.	.	PUNCT
ftr-370	487	1	this	this	DET
ftr-370	487	2	problem	problem	NOUN
ftr-370	487	3	is	be	AUX
ftr-370	487	4	intractable	intractable	ADJ
ftr-370	487	5	:	:	PUNCT
ftr-370	487	6	cogs	cog	NOUN
ftr-370	487	7	can	can	AUX
ftr-370	487	8	not	not	PART
ftr-370	487	9	be	be	AUX
ftr-370	487	10	deducted	deduct	VERB
ftr-370	487	11	,	,	PUNCT
ftr-370	487	12	and	and	CCONJ
ftr-370	487	13	settlement	settlement	NOUN
ftr-370	487	14	payments	payment	NOUN
ftr-370	487	15	are	be	AUX
ftr-370	487	16	not	not	PART
ftr-370	487	17	included	include	VERB
ftr-370	487	18	in	in	ADP
ftr-370	487	19	gross	gross	ADJ
ftr-370	487	20	income	income	NOUN
ftr-370	487	21	.	.	PUNCT
ftr-370	487	22	”	"	PUNCT
ftr-370	488	1	the	the	DET
ftr-370	488	2	court	court	NOUN
ftr-370	488	3	also	also	ADV
ftr-370	488	4	concluded	conclude	VERB
ftr-370	488	5	that	that	SCONJ
ftr-370	488	6	there	there	PRON
ftr-370	488	7	was	be	VERB
ftr-370	488	8	no	no	DET
ftr-370	488	9	restoration	restoration	NOUN
ftr-370	488	10	of	of	ADP
ftr-370	488	11	an	an	DET
ftr-370	488	12	item	item	NOUN
ftr-370	488	13	previously	previously	ADV
ftr-370	488	14	included	include	VERB
ftr-370	488	15	in	in	ADP
ftr-370	488	16	gross	gross	ADJ
ftr-370	488	17	income	income	NOUN
ftr-370	488	18	to	to	ADP
ftr-370	488	19	the	the	DET
ftr-370	488	20	same	same	ADJ
ftr-370	488	21	party	party	NOUN
ftr-370	488	22	on	on	ADP
ftr-370	488	23	account	account	NOUN
ftr-370	488	24	of	of	ADP
ftr-370	488	25	the	the	DET
ftr-370	488	26	same	same	ADJ
ftr-370	488	27	transaction	transaction	NOUN
ftr-370	488	28	or	or	CCONJ
ftr-370	488	29	series	series	NOUN
ftr-370	488	30	of	of	ADP
ftr-370	488	31	transactions	transaction	NOUN
ftr-370	488	32	.	.	PUNCT
ftr-370	489	1	finally	finally	ADV
ftr-370	489	2	,	,	PUNCT
ftr-370	489	3	the	the	DET
ftr-370	489	4	court	court	NOUN
ftr-370	489	5	concluded	conclude	VERB
ftr-370	489	6	alternatively	alternatively	ADV
ftr-370	489	7	that	that	SCONJ
ftr-370	489	8	the	the	DET
ftr-370	489	9	inventory	inventory	NOUN
ftr-370	489	10	exception	exception	NOUN
ftr-370	489	11	of	of	ADP
ftr-370	489	12	§	§	PROPN
ftr-370	489	13	1341(b)(2	1341(b)(2	NUM
ftr-370	489	14	)	)	PUNCT
ftr-370	489	15	precludes	preclude	VERB
ftr-370	489	16	§	§	PROPN
ftr-370	489	17	1341	1341	NUM
ftr-370	489	18	relief	relief	NOUN
ftr-370	489	19	for	for	ADP
ftr-370	489	20	a	a	DET
ftr-370	489	21	refunded	refunded	ADJ
ftr-370	489	22	item	item	NOUN
ftr-370	489	23	that	that	PRON
ftr-370	489	24	was	be	AUX
ftr-370	489	25	included	include	VERB
ftr-370	489	26	in	in	ADP
ftr-370	489	27	gross	gross	ADJ
ftr-370	489	28	income	income	NOUN
ftr-370	489	29	because	because	SCONJ
ftr-370	489	30	of	of	ADP
ftr-370	489	31	a	a	DET
ftr-370	489	32	sale	sale	NOUN
ftr-370	489	33	of	of	ADP
ftr-370	489	34	inventory	inventory	NOUN
ftr-370	489	35	.	.	PUNCT
ftr-370	490	1	b.	b.	PROPN
ftr-370	491	1	and	and	CCONJ
ftr-370	491	2	yet	yet	ADV
ftr-370	491	3	another	another	DET
ftr-370	491	4	circuit	circuit	NOUN
ftr-370	491	5	slaps	slap	VERB
ftr-370	491	6	down	down	ADP
ftr-370	491	7	a	a	DET
ftr-370	491	8	taxpayer	taxpayer	NOUN
ftr-370	491	9	’s	’s	PART
ftr-370	491	10	claim	claim	NOUN
ftr-370	491	11	for	for	ADP
ftr-370	491	12	the	the	DET
ftr-370	491	13	application	application	NOUN
ftr-370	491	14	of	of	ADP
ftr-370	491	15	§	§	PROPN
ftr-370	491	16	1341	1341	NUM
ftr-370	491	17	.	.	PUNCT
ftr-370	492	1	texaco	texaco	PROPN
ftr-370	492	2	v.	v.	PROPN
ftr-370	492	3	united	united	PROPN
ftr-370	492	4	states	states	PROPN
ftr-370	492	5	,	,	PUNCT
ftr-370	492	6	528	528	NUM
ftr-370	492	7	f.3d	f.3d	NUM
ftr-370	492	8	703	703	NUM
ftr-370	492	9	(	(	PUNCT
ftr-370	492	10	9th	9th	ADJ
ftr-370	492	11	cir	cir	NOUN
ftr-370	492	12	.	.	PUNCT
ftr-370	493	1	6/13/08	6/13/08	NUM
ftr-370	493	2	)	)	PUNCT
ftr-370	493	3	.	.	PUNCT
ftr-370	494	1	between	between	ADP
ftr-370	494	2	1973	1973	NUM
ftr-370	494	3	and	and	CCONJ
ftr-370	494	4	1981	1981	NUM
ftr-370	494	5	,	,	PUNCT
ftr-370	494	6	texaco	texaco	PROPN
ftr-370	494	7	sold	sell	VERB
ftr-370	494	8	crude	crude	ADJ
ftr-370	494	9	oil	oil	NOUN
ftr-370	494	10	and	and	CCONJ
ftr-370	494	11	refined	refined	ADJ
ftr-370	494	12	petroleum	petroleum	NOUN
ftr-370	494	13	products	product	NOUN
ftr-370	494	14	at	at	ADP
ftr-370	494	15	prices	price	NOUN
ftr-370	494	16	that	that	PRON
ftr-370	494	17	exceeded	exceed	VERB
ftr-370	494	18	the	the	DET
ftr-370	494	19	price	price	NOUN
ftr-370	494	20	ceilings	ceiling	NOUN
ftr-370	494	21	set	set	VERB
ftr-370	494	22	by	by	ADP
ftr-370	494	23	federal	federal	ADJ
ftr-370	494	24	petroleum	petroleum	NOUN
ftr-370	494	25	price	price	NOUN
ftr-370	494	26	regulations	regulation	NOUN
ftr-370	494	27	.	.	PUNCT
ftr-370	495	1	as	as	ADP
ftr-370	495	2	a	a	DET
ftr-370	495	3	result	result	NOUN
ftr-370	495	4	of	of	ADP
ftr-370	495	5	subsequent	subsequent	ADJ
ftr-370	495	6	department	department	PROPN
ftr-370	495	7	of	of	ADP
ftr-370	495	8	energy	energy	NOUN
ftr-370	495	9	administrative	administrative	ADJ
ftr-370	495	10	proceedings	proceeding	NOUN
ftr-370	495	11	,	,	PUNCT
ftr-370	495	12	texaco	texaco	PROPN
ftr-370	495	13	was	be	AUX
ftr-370	495	14	required	require	VERB
ftr-370	495	15	to	to	PART
ftr-370	495	16	pay	pay	VERB
ftr-370	495	17	$	$	SYM
ftr-370	495	18	1,250,000,000	1,250,000,000	NUM
ftr-370	495	19	plus	plus	CCONJ
ftr-370	495	20	interest	interest	NOUN
ftr-370	495	21	.	.	PUNCT
ftr-370	496	1	texaco	texaco	PROPN
ftr-370	496	2	claimed	claim	VERB
ftr-370	496	3	a	a	DET
ftr-370	496	4	refund	refund	NOUN
ftr-370	496	5	based	base	VERB
ftr-370	496	6	on	on	ADP
ftr-370	496	7	the	the	DET
ftr-370	496	8	application	application	NOUN
ftr-370	496	9	of	of	ADP
ftr-370	496	10	§	§	PROPN
ftr-370	496	11	1341	1341	NUM
ftr-370	496	12	,	,	PUNCT
ftr-370	496	13	in	in	ADP
ftr-370	496	14	lieu	lieu	PROPN
ftr-370	496	15	298	298	NUM
ftr-370	496	16	florida	florida	PROPN
ftr-370	496	17	tax	tax	NOUN
ftr-370	496	18	review	review	NOUN
ftr-370	497	1	[	[	X
ftr-370	497	2	vol	vol	NOUN
ftr-370	497	3	.	.	PUNCT
ftr-370	498	1	9	9	NUM
ftr-370	498	2	:	:	SYM
ftr-370	498	3	si	si	X
ftr-370	498	4	of	of	ADP
ftr-370	498	5	simply	simply	ADV
ftr-370	498	6	deducting	deduct	VERB
ftr-370	498	7	the	the	DET
ftr-370	498	8	amount	amount	NOUN
ftr-370	498	9	paid	pay	VERB
ftr-370	498	10	on	on	ADP
ftr-370	498	11	its	its	PRON
ftr-370	498	12	tax	tax	NOUN
ftr-370	498	13	return	return	NOUN
ftr-370	498	14	for	for	ADP
ftr-370	498	15	the	the	DET
ftr-370	498	16	year	year	NOUN
ftr-370	498	17	of	of	ADP
ftr-370	498	18	the	the	DET
ftr-370	498	19	payment	payment	NOUN
ftr-370	498	20	.	.	PUNCT
ftr-370	499	1	the	the	DET
ftr-370	499	2	court	court	NOUN
ftr-370	499	3	(	(	PUNCT
ftr-370	499	4	judge	judge	PROPN
ftr-370	499	5	callahan	callahan	PROPN
ftr-370	499	6	)	)	PUNCT
ftr-370	499	7	held	hold	VERB
ftr-370	499	8	that	that	SCONJ
ftr-370	499	9	§	§	PROPN
ftr-370	499	10	1341	1341	NUM
ftr-370	499	11	was	be	AUX
ftr-370	499	12	not	not	PART
ftr-370	499	13	available	available	ADJ
ftr-370	499	14	,	,	PUNCT
ftr-370	499	15	because	because	SCONJ
ftr-370	499	16	§	§	PROPN
ftr-370	499	17	1341(b)(2	1341(b)(2	NUM
ftr-370	499	18	)	)	PUNCT
ftr-370	499	19	specifically	specifically	ADV
ftr-370	499	20	provides	provide	VERB
ftr-370	499	21	that	that	SCONJ
ftr-370	499	22	the	the	DET
ftr-370	499	23	relief	relief	NOUN
ftr-370	499	24	provision	provision	NOUN
ftr-370	499	25	does	do	AUX
ftr-370	499	26	not	not	PART
ftr-370	499	27	apply	apply	VERB
ftr-370	499	28	to	to	ADP
ftr-370	499	29	refunds	refund	NOUN
ftr-370	499	30	and	and	CCONJ
ftr-370	499	31	allowances	allowance	NOUN
ftr-370	499	32	with	with	ADP
ftr-370	499	33	respect	respect	NOUN
ftr-370	499	34	to	to	ADP
ftr-370	499	35	inventory	inventory	NOUN
ftr-370	499	36	sold	sell	VERB
ftr-370	499	37	in	in	ADP
ftr-370	499	38	prior	prior	ADJ
ftr-370	499	39	years	year	NOUN
ftr-370	499	40	.	.	PUNCT
ftr-370	500	1	•	•	NOUN
ftr-370	500	2	although	although	SCONJ
ftr-370	500	3	the	the	DET
ftr-370	500	4	court	court	NOUN
ftr-370	500	5	found	find	VERB
ftr-370	500	6	that	that	SCONJ
ftr-370	500	7	the	the	DET
ftr-370	500	8	plain	plain	ADJ
ftr-370	500	9	meaning	meaning	NOUN
ftr-370	500	10	of	of	ADP
ftr-370	500	11	§	§	PROPN
ftr-370	500	12	1341(b)(2	1341(b)(2	NUM
ftr-370	500	13	)	)	PUNCT
ftr-370	500	14	precluded	preclude	VERB
ftr-370	500	15	texaco	texaco	PROPN
ftr-370	500	16	’s	’s	PART
ftr-370	500	17	claim	claim	NOUN
ftr-370	500	18	to	to	ADP
ftr-370	500	19	its	its	PRON
ftr-370	500	20	benefits	benefit	NOUN
ftr-370	500	21	,	,	PUNCT
ftr-370	500	22	the	the	DET
ftr-370	500	23	court	court	NOUN
ftr-370	500	24	added	add	VERB
ftr-370	500	25	that	that	SCONJ
ftr-370	500	26	if	if	SCONJ
ftr-370	500	27	there	there	PRON
ftr-370	500	28	was	be	VERB
ftr-370	500	29	some	some	DET
ftr-370	500	30	ambiguity	ambiguity	NOUN
ftr-370	500	31	it	it	PRON
ftr-370	500	32	would	would	AUX
ftr-370	500	33	have	have	AUX
ftr-370	500	34	deferred	defer	VERB
ftr-370	500	35	to	to	ADP
ftr-370	500	36	the	the	DET
ftr-370	500	37	irs	irs	PROPN
ftr-370	500	38	’s	’s	PART
ftr-370	500	39	position	position	NOUN
ftr-370	500	40	in	in	ADP
ftr-370	500	41	rev	rev	PROPN
ftr-370	500	42	.	.	PROPN
ftr-370	500	43	rul	rul	PROPN
ftr-370	500	44	.	.	PUNCT
ftr-370	500	45	2004	2004	NUM
ftr-370	500	46	-	-	SYM
ftr-370	500	47	17	17	NUM
ftr-370	500	48	,	,	PUNCT
ftr-370	500	49	2004	2004	NUM
ftr-370	500	50	-	-	SYM
ftr-370	500	51	1	1	NUM
ftr-370	500	52	c.b	c.b	PROPN
ftr-370	500	53	.	.	PROPN
ftr-370	500	54	516	516	NUM
ftr-370	500	55	,	,	PUNCT
ftr-370	500	56	which	which	PRON
ftr-370	500	57	,	,	PUNCT
ftr-370	500	58	although	although	SCONJ
ftr-370	500	59	it	it	PRON
ftr-370	500	60	involved	involve	VERB
ftr-370	500	61	different	different	ADJ
ftr-370	500	62	facts	fact	NOUN
ftr-370	500	63	(	(	PUNCT
ftr-370	500	64	the	the	DET
ftr-370	500	65	ruling	ruling	NOUN
ftr-370	500	66	held	hold	VERB
ftr-370	500	67	that	that	SCONJ
ftr-370	500	68	§	§	PROPN
ftr-370	500	69	1341	1341	NUM
ftr-370	500	70	does	do	AUX
ftr-370	500	71	not	not	PART
ftr-370	500	72	apply	apply	VERB
ftr-370	500	73	to	to	ADP
ftr-370	500	74	environmental	environmental	ADJ
ftr-370	500	75	remediation	remediation	NOUN
ftr-370	500	76	expenditures	expenditure	NOUN
ftr-370	500	77	arising	arise	VERB
ftr-370	500	78	from	from	ADP
ftr-370	500	79	prior	prior	ADJ
ftr-370	500	80	years	year	NOUN
ftr-370	500	81	’	'	PUNCT
ftr-370	500	82	manufacturing	manufacturing	NOUN
ftr-370	500	83	operations	operation	NOUN
ftr-370	500	84	)	)	PUNCT
ftr-370	500	85	,	,	PUNCT
ftr-370	500	86	includes	include	VERB
ftr-370	500	87	the	the	DET
ftr-370	500	88	statement	statement	NOUN
ftr-370	500	89	:	:	PUNCT
ftr-370	500	90	“	"	PUNCT
ftr-370	500	91	section	section	NOUN
ftr-370	500	92	1341(b)(2	1341(b)(2	NUM
ftr-370	500	93	)	)	PUNCT
ftr-370	500	94	provides	provide	VERB
ftr-370	500	95	that	that	SCONJ
ftr-370	500	96	§	§	PROPN
ftr-370	500	97	1341(a	1341(a	NOUN
ftr-370	500	98	)	)	PUNCT
ftr-370	500	99	does	do	AUX
ftr-370	500	100	not	not	PART
ftr-370	500	101	apply	apply	VERB
ftr-370	500	102	to	to	ADP
ftr-370	500	103	any	any	DET
ftr-370	500	104	deduction	deduction	NOUN
ftr-370	500	105	allowable	allowable	ADJ
ftr-370	500	106	with	with	ADP
ftr-370	500	107	respect	respect	NOUN
ftr-370	500	108	to	to	ADP
ftr-370	500	109	an	an	DET
ftr-370	500	110	item	item	NOUN
ftr-370	500	111	included	include	VERB
ftr-370	500	112	in	in	ADP
ftr-370	500	113	gross	gross	ADJ
ftr-370	500	114	income	income	NOUN
ftr-370	500	115	by	by	ADP
ftr-370	500	116	reason	reason	NOUN
ftr-370	500	117	of	of	ADP
ftr-370	500	118	the	the	DET
ftr-370	500	119	sale	sale	NOUN
ftr-370	500	120	or	or	CCONJ
ftr-370	500	121	other	other	ADJ
ftr-370	500	122	disposition	disposition	NOUN
ftr-370	500	123	of	of	ADP
ftr-370	500	124	the	the	DET
ftr-370	500	125	taxpayer	taxpayer	NOUN
ftr-370	500	126	’s	’s	PART
ftr-370	500	127	stock	stock	NOUN
ftr-370	500	128	in	in	ADP
ftr-370	500	129	trade	trade	NOUN
ftr-370	500	130	(	(	PUNCT
ftr-370	500	131	or	or	CCONJ
ftr-370	500	132	other	other	ADJ
ftr-370	500	133	property	property	NOUN
ftr-370	500	134	of	of	ADP
ftr-370	500	135	a	a	DET
ftr-370	500	136	kind	kind	NOUN
ftr-370	500	137	that	that	PRON
ftr-370	500	138	would	would	AUX
ftr-370	500	139	have	have	AUX
ftr-370	500	140	been	be	AUX
ftr-370	500	141	included	include	VERB
ftr-370	500	142	in	in	ADP
ftr-370	500	143	the	the	DET
ftr-370	500	144	taxpayer	taxpayer	NOUN
ftr-370	500	145	’s	’s	PART
ftr-370	500	146	inventory	inventory	NOUN
ftr-370	500	147	if	if	SCONJ
ftr-370	500	148	on	on	ADP
ftr-370	500	149	hand	hand	NOUN
ftr-370	500	150	at	at	ADP
ftr-370	500	151	the	the	DET
ftr-370	500	152	close	close	NOUN
ftr-370	500	153	of	of	ADP
ftr-370	500	154	the	the	DET
ftr-370	500	155	prior	prior	ADJ
ftr-370	500	156	taxable	taxable	ADJ
ftr-370	500	157	year	year	NOUN
ftr-370	500	158	)	)	PUNCT
ftr-370	500	159	or	or	CCONJ
ftr-370	500	160	property	property	NOUN
ftr-370	500	161	held	hold	VERB
ftr-370	500	162	by	by	ADP
ftr-370	500	163	the	the	DET
ftr-370	500	164	taxpayer	taxpayer	NOUN
ftr-370	500	165	primarily	primarily	ADV
ftr-370	500	166	for	for	ADP
ftr-370	500	167	sale	sale	NOUN
ftr-370	500	168	to	to	ADP
ftr-370	500	169	customers	customer	NOUN
ftr-370	500	170	in	in	ADP
ftr-370	500	171	the	the	DET
ftr-370	500	172	ordinary	ordinary	ADJ
ftr-370	500	173	course	course	NOUN
ftr-370	500	174	of	of	ADP
ftr-370	500	175	its	its	PRON
ftr-370	500	176	trade	trade	NOUN
ftr-370	500	177	or	or	CCONJ
ftr-370	500	178	business	business	NOUN
ftr-370	500	179	.	.	PUNCT
ftr-370	500	180	”	"	PUNCT
ftr-370	501	1	the	the	DET
ftr-370	501	2	court	court	NOUN
ftr-370	501	3	noted	note	VERB
ftr-370	501	4	that	that	SCONJ
ftr-370	501	5	the	the	DET
ftr-370	501	6	ninth	ninth	ADJ
ftr-370	501	7	circuit	circuit	NOUN
ftr-370	501	8	accords	accord	NOUN
ftr-370	501	9	revenue	revenue	NOUN
ftr-370	501	10	rulings	ruling	NOUN
ftr-370	501	11	skidmore	skidmore	NOUN
ftr-370	501	12	deference	deference	NOUN
ftr-370	501	13	,	,	PUNCT
ftr-370	501	14	under	under	ADP
ftr-370	501	15	which	which	PRON
ftr-370	501	16	agency	agency	NOUN
ftr-370	501	17	rulings	ruling	NOUN
ftr-370	501	18	“	"	PUNCT
ftr-370	501	19	while	while	SCONJ
ftr-370	501	20	not	not	PART
ftr-370	501	21	controlling	control	VERB
ftr-370	501	22	upon	upon	SCONJ
ftr-370	501	23	the	the	DET
ftr-370	501	24	courts	court	NOUN
ftr-370	501	25	by	by	ADP
ftr-370	501	26	reason	reason	NOUN
ftr-370	501	27	of	of	ADP
ftr-370	501	28	their	their	PRON
ftr-370	501	29	authority	authority	NOUN
ftr-370	501	30	,	,	PUNCT
ftr-370	501	31	do	do	AUX
ftr-370	501	32	constitute	constitute	VERB
ftr-370	501	33	a	a	DET
ftr-370	501	34	body	body	NOUN
ftr-370	501	35	of	of	ADP
ftr-370	501	36	experience	experience	NOUN
ftr-370	501	37	and	and	CCONJ
ftr-370	501	38	informed	inform	VERB
ftr-370	501	39	judgment	judgment	NOUN
ftr-370	501	40	to	to	PART
ftr-370	501	41	which	which	PRON
ftr-370	501	42	courts	court	NOUN
ftr-370	501	43	and	and	CCONJ
ftr-370	501	44	litigants	litigant	NOUN
ftr-370	501	45	may	may	AUX
ftr-370	501	46	properly	properly	ADV
ftr-370	501	47	resort	resort	VERB
ftr-370	501	48	for	for	ADP
ftr-370	501	49	guidance	guidance	NOUN
ftr-370	501	50	.	.	PUNCT
ftr-370	501	51	”	"	PUNCT
ftr-370	502	1	[	[	X
ftr-370	502	2	skidmore	skidmore	NOUN
ftr-370	502	3	v.	v.	PROPN
ftr-370	502	4	swift	swift	PROPN
ftr-370	502	5	co.	co.	PROPN
ftr-370	502	6	,	,	PUNCT
ftr-370	502	7	323	323	NUM
ftr-370	502	8	u.s	u.s	PROPN
ftr-370	502	9	.	.	PROPN
ftr-370	502	10	134	134	NUM
ftr-370	502	11	,	,	PUNCT
ftr-370	502	12	140	140	NUM
ftr-370	502	13	(	(	PUNCT
ftr-370	502	14	1944	1944	NUM
ftr-370	502	15	)	)	PUNCT
ftr-370	502	16	]	]	PUNCT
ftr-370	502	17	.	.	PUNCT
ftr-370	503	1	4	4	X
ftr-370	503	2	.	.	X
ftr-370	503	3	notice	notice	VERB
ftr-370	503	4	2008	2008	NUM
ftr-370	503	5	-	-	SYM
ftr-370	503	6	40	40	NUM
ftr-370	503	7	,	,	PUNCT
ftr-370	503	8	2008	2008	NUM
ftr-370	503	9	-	-	SYM
ftr-370	503	10	14	14	NUM
ftr-370	503	11	i.r.b	i.r.b	NOUN
ftr-370	503	12	.	.	PUNCT
ftr-370	504	1	725	725	NUM
ftr-370	504	2	(	(	PUNCT
ftr-370	504	3	3/11/08	3/11/08	NUM
ftr-370	504	4	)	)	PUNCT
ftr-370	504	5	.	.	PUNCT
ftr-370	505	1	this	this	DET
ftr-370	505	2	notice	notice	NOUN
ftr-370	505	3	provides	provide	VERB
ftr-370	505	4	guidance	guidance	NOUN
ftr-370	505	5	to	to	PART
ftr-370	505	6	supplement	supplement	VERB
ftr-370	505	7	notice	notice	NOUN
ftr-370	505	8	2006	2006	NUM
ftr-370	505	9	-	-	SYM
ftr-370	505	10	52	52	NUM
ftr-370	505	11	,	,	PUNCT
ftr-370	505	12	2006	2006	NUM
ftr-370	505	13	-	-	SYM
ftr-370	505	14	1	1	NUM
ftr-370	505	15	c.b	c.b	PROPN
ftr-370	505	16	.	.	PROPN
ftr-370	505	17	1175	1175	NUM
ftr-370	505	18	,	,	PUNCT
ftr-370	505	19	with	with	ADP
ftr-370	505	20	respect	respect	NOUN
ftr-370	505	21	to	to	ADP
ftr-370	505	22	certification	certification	NOUN
ftr-370	505	23	of	of	ADP
ftr-370	505	24	the	the	DET
ftr-370	505	25	installation	installation	NOUN
ftr-370	505	26	in	in	ADP
ftr-370	505	27	commercial	commercial	ADJ
ftr-370	505	28	buildings	building	NOUN
ftr-370	505	29	of	of	ADP
ftr-370	505	30	energy	energy	NOUN
ftr-370	505	31	efficient	efficient	ADJ
ftr-370	505	32	equipment	equipment	NOUN
ftr-370	505	33	for	for	ADP
ftr-370	505	34	purposes	purpose	NOUN
ftr-370	505	35	of	of	ADP
ftr-370	505	36	the	the	DET
ftr-370	505	37	§	§	PROPN
ftr-370	505	38	179d	179d	NUM
ftr-370	505	39	deduction	deduction	NOUN
ftr-370	505	40	.	.	PUNCT
ftr-370	506	1	the	the	DET
ftr-370	506	2	notice	notice	NOUN
ftr-370	506	3	addresses	address	VERB
ftr-370	506	4	allocation	allocation	NOUN
ftr-370	506	5	of	of	ADP
ftr-370	506	6	the	the	DET
ftr-370	506	7	deduction	deduction	NOUN
ftr-370	506	8	in	in	ADP
ftr-370	506	9	the	the	DET
ftr-370	506	10	case	case	NOUN
ftr-370	506	11	of	of	ADP
ftr-370	506	12	government	government	NOUN
ftr-370	506	13	buildings	building	NOUN
ftr-370	506	14	,	,	PUNCT
ftr-370	506	15	describes	describe	VERB
ftr-370	506	16	the	the	DET
ftr-370	506	17	requirements	requirement	NOUN
ftr-370	506	18	for	for	ADP
ftr-370	506	19	approved	approve	VERB
ftr-370	506	20	software	software	NOUN
ftr-370	506	21	for	for	ADP
ftr-370	506	22	calculating	calculate	VERB
ftr-370	506	23	energy	energy	NOUN
ftr-370	506	24	use	use	NOUN
ftr-370	506	25	and	and	CCONJ
ftr-370	506	26	cost	cost	NOUN
ftr-370	506	27	,	,	PUNCT
ftr-370	506	28	and	and	CCONJ
ftr-370	506	29	provides	provide	VERB
ftr-370	506	30	requirements	requirement	NOUN
ftr-370	506	31	for	for	ADP
ftr-370	506	32	the	the	DET
ftr-370	506	33	interim	interim	ADJ
ftr-370	506	34	energy	energy	NOUN
ftr-370	506	35	efficient	efficient	ADJ
ftr-370	506	36	lighting	lighting	NOUN
ftr-370	506	37	rule	rule	NOUN
ftr-370	506	38	of	of	ADP
ftr-370	506	39	notice	notice	NOUN
ftr-370	506	40	2006	2006	NUM
ftr-370	506	41	-	-	SYM
ftr-370	506	42	52	52	NUM
ftr-370	506	43	.	.	PUNCT
ftr-370	507	1	a.	a.	NOUN
ftr-370	508	1	the	the	DET
ftr-370	508	2	emergency	emergency	NOUN
ftr-370	508	3	economic	economic	ADJ
ftr-370	508	4	stabilization	stabilization	NOUN
ftr-370	508	5	act	act	NOUN
ftr-370	508	6	of	of	ADP
ftr-370	508	7	2008	2008	NUM
ftr-370	509	1	[	[	X
ftr-370	509	2	division	division	NOUN
ftr-370	509	3	b	b	X
ftr-370	509	4	]	]	X
ftr-370	509	5	,	,	PUNCT
ftr-370	509	6	the	the	DET
ftr-370	509	7	energy	energy	NOUN
ftr-370	509	8	improvement	improvement	NOUN
ftr-370	509	9	and	and	CCONJ
ftr-370	509	10	extension	extension	NOUN
ftr-370	509	11	act	act	NOUN
ftr-370	509	12	,	,	PUNCT
ftr-370	509	13	§	§	PROPN
ftr-370	509	14	303	303	NUM
ftr-370	509	15	,	,	PUNCT
ftr-370	509	16	extends	extend	VERB
ftr-370	509	17	the	the	DET
ftr-370	509	18	§	§	PROPN
ftr-370	509	19	179d	179d	VERB
ftr-370	509	20	current	current	ADJ
ftr-370	509	21	deduction	deduction	NOUN
ftr-370	509	22	for	for	ADP
ftr-370	509	23	installation	installation	NOUN
ftr-370	509	24	of	of	ADP
ftr-370	509	25	certain	certain	ADJ
ftr-370	509	26	energy	energy	NOUN
ftr-370	509	27	efficient	efficient	ADJ
ftr-370	509	28	property	property	NOUN
ftr-370	509	29	in	in	ADP
ftr-370	509	30	a	a	DET
ftr-370	509	31	commercial	commercial	ADJ
ftr-370	509	32	building	building	NOUN
ftr-370	509	33	to	to	ADP
ftr-370	509	34	property	property	NOUN
ftr-370	509	35	placed	place	VERB
ftr-370	509	36	in	in	ADP
ftr-370	509	37	service	service	NOUN
ftr-370	509	38	before	before	ADP
ftr-370	509	39	1/1/14	1/1/14	NUM
ftr-370	509	40	.	.	PROPN
ftr-370	510	1	5	5	NUM
ftr-370	510	2	.	.	X
ftr-370	510	3	irs	irs	PROPN
ftr-370	510	4	determines	determine	NOUN
ftr-370	510	5	who	who	PRON
ftr-370	510	6	gets	get	AUX
ftr-370	510	7	run	run	VERB
ftr-370	510	8	over	over	ADP
ftr-370	510	9	by	by	ADP
ftr-370	510	10	the	the	DET
ftr-370	510	11	disallowed	disallow	VERB
ftr-370	510	12	portion	portion	NOUN
ftr-370	510	13	of	of	ADP
ftr-370	510	14	leased	lease	VERB
ftr-370	510	15	driver	driver	NOUN
ftr-370	510	16	’s	’s	PART
ftr-370	510	17	meal	meal	NOUN
ftr-370	510	18	expenses	expense	NOUN
ftr-370	510	19	.	.	PUNCT
ftr-370	511	1	rev	rev	PROPN
ftr-370	511	2	.	.	PROPN
ftr-370	512	1	rul	rul	PROPN
ftr-370	512	2	.	.	PUNCT
ftr-370	512	3	2008	2008	NUM
ftr-370	512	4	-	-	SYM
ftr-370	512	5	23	23	NUM
ftr-370	512	6	,	,	PUNCT
ftr-370	512	7	2008	2008	NUM
ftr-370	512	8	-	-	SYM
ftr-370	512	9	18	18	NUM
ftr-370	512	10	i.r.b	i.r.b	NOUN
ftr-370	512	11	.	.	PUNCT
ftr-370	513	1	852	852	NUM
ftr-370	513	2	(	(	PUNCT
ftr-370	513	3	4/14/08	4/14/08	NUM
ftr-370	513	4	)	)	PUNCT
ftr-370	513	5	.	.	PUNCT
ftr-370	514	1	in	in	ADP
ftr-370	514	2	transport	transport	NOUN
ftr-370	514	3	labor	labor	NOUN
ftr-370	514	4	contract	contract	NOUN
ftr-370	514	5	/	/	SYM
ftr-370	514	6	leasing	leasing	NOUN
ftr-370	514	7	,	,	PUNCT
ftr-370	514	8	inc	inc	PROPN
ftr-370	514	9	.	.	PROPN
ftr-370	514	10	v.	v.	PROPN
ftr-370	514	11	commissioner	commissioner	PROPN
ftr-370	514	12	,	,	PUNCT
ftr-370	514	13	461	461	NUM
ftr-370	514	14	f.3d	f.3d	NUM
ftr-370	514	15	1030	1030	NUM
ftr-370	514	16	(	(	PUNCT
ftr-370	514	17	8th	8th	ADJ
ftr-370	514	18	cir	cir	NOUN
ftr-370	514	19	.	.	PUNCT
ftr-370	514	20	2006	2006	NUM
ftr-370	514	21	)	)	PUNCT
ftr-370	514	22	,	,	PUNCT
ftr-370	514	23	the	the	DET
ftr-370	514	24	court	court	NOUN
ftr-370	514	25	held	hold	VERB
ftr-370	514	26	that	that	SCONJ
ftr-370	514	27	a	a	DET
ftr-370	514	28	leasing	lease	VERB
ftr-370	514	29	company	company	NOUN
ftr-370	514	30	that	that	PRON
ftr-370	514	31	provided	provide	VERB
ftr-370	514	32	employee	employee	NOUN
ftr-370	514	33	truck	truck	NOUN
ftr-370	514	34	drivers	driver	NOUN
ftr-370	514	35	to	to	ADP
ftr-370	514	36	clients	client	NOUN
ftr-370	514	37	was	be	AUX
ftr-370	514	38	not	not	PART
ftr-370	514	39	subject	subject	ADJ
ftr-370	514	40	to	to	ADP
ftr-370	514	41	the	the	DET
ftr-370	514	42	§	§	PROPN
ftr-370	514	43	274(n	274(n	PROPN
ftr-370	514	44	)	)	PUNCT
ftr-370	514	45	50	50	NUM
ftr-370	514	46	percent	percent	NOUN
ftr-370	514	47	limitation	limitation	NOUN
ftr-370	514	48	on	on	ADP
ftr-370	514	49	deduction	deduction	NOUN
ftr-370	514	50	of	of	ADP
ftr-370	514	51	expense	expense	NOUN
ftr-370	514	52	for	for	ADP
ftr-370	514	53	meals	meal	NOUN
ftr-370	514	54	because	because	SCONJ
ftr-370	514	55	the	the	DET
ftr-370	514	56	leasing	leasing	NOUN
ftr-370	514	57	company	company	NOUN
ftr-370	514	58	had	have	VERB
ftr-370	514	59	a	a	DET
ftr-370	514	60	reimbursement	reimbursement	NOUN
ftr-370	514	61	arrangement	arrangement	NOUN
ftr-370	514	62	with	with	ADP
ftr-370	514	63	its	its	PRON
ftr-370	514	64	clients	client	NOUN
ftr-370	514	65	under	under	ADP
ftr-370	514	66	§	§	PROPN
ftr-370	514	67	274(e)(3	274(e)(3	NUM
ftr-370	514	68	)	)	PUNCT
ftr-370	514	69	that	that	PRON
ftr-370	514	70	exempted	exempt	VERB
ftr-370	514	71	the	the	DET
ftr-370	514	72	2009	2009	NUM
ftr-370	514	73	]	]	PUNCT
ftr-370	514	74	recent	recent	ADJ
ftr-370	514	75	developments	development	NOUN
ftr-370	514	76	in	in	ADP
ftr-370	514	77	federal	federal	ADJ
ftr-370	514	78	income	income	NOUN
ftr-370	514	79	taxation	taxation	NOUN
ftr-370	514	80	299	299	NUM
ftr-370	514	81	leasing	leasing	NOUN
ftr-370	514	82	company	company	NOUN
ftr-370	514	83	from	from	ADP
ftr-370	514	84	the	the	DET
ftr-370	514	85	limitation	limitation	NOUN
ftr-370	514	86	.	.	PUNCT
ftr-370	515	1	§	§	PROPN
ftr-370	515	2	274(n)(2	274(n)(2	NUM
ftr-370	515	3	)	)	PUNCT
ftr-370	515	4	.	.	PUNCT
ftr-370	516	1	the	the	DET
ftr-370	516	2	ruling	ruling	NOUN
ftr-370	516	3	provides	provide	VERB
ftr-370	516	4	three	three	NUM
ftr-370	516	5	situations	situation	NOUN
ftr-370	516	6	to	to	PART
ftr-370	516	7	explain	explain	VERB
ftr-370	516	8	who	who	PRON
ftr-370	516	9	gets	get	VERB
ftr-370	516	10	the	the	DET
ftr-370	516	11	§	§	PROPN
ftr-370	516	12	274(n	274(n	PROPN
ftr-370	516	13	)	)	PUNCT
ftr-370	516	14	haircut	haircut	NOUN
ftr-370	516	15	.	.	PUNCT
ftr-370	517	1	•	•	NUM
ftr-370	517	2	situation	situation	NOUN
ftr-370	517	3	1	1	NUM
ftr-370	517	4	:	:	PUNCT
ftr-370	517	5	the	the	DET
ftr-370	517	6	limitation	limitation	NOUN
ftr-370	517	7	applies	apply	VERB
ftr-370	517	8	to	to	ADP
ftr-370	517	9	the	the	DET
ftr-370	517	10	leasing	lease	VERB
ftr-370	517	11	company	company	NOUN
ftr-370	517	12	where	where	SCONJ
ftr-370	517	13	the	the	DET
ftr-370	517	14	driver	driver	NOUN
ftr-370	517	15	accounts	account	VERB
ftr-370	517	16	to	to	ADP
ftr-370	517	17	it	it	PRON
ftr-370	517	18	for	for	ADP
ftr-370	517	19	meals	meal	NOUN
ftr-370	517	20	and	and	CCONJ
ftr-370	517	21	incidental	incidental	ADJ
ftr-370	517	22	expenses	expense	NOUN
ftr-370	517	23	and	and	CCONJ
ftr-370	517	24	the	the	DET
ftr-370	517	25	leasing	leasing	NOUN
ftr-370	517	26	company	company	NOUN
ftr-370	517	27	sends	send	VERB
ftr-370	517	28	a	a	DET
ftr-370	517	29	lump	lump	NOUN
ftr-370	517	30	-	-	PUNCT
ftr-370	517	31	sum	sum	NOUN
ftr-370	517	32	bill	bill	NOUN
ftr-370	517	33	to	to	ADP
ftr-370	517	34	the	the	DET
ftr-370	517	35	client	client	NOUN
ftr-370	517	36	.	.	PUNCT
ftr-370	518	1	•	•	NUM
ftr-370	518	2	situation	situation	NOUN
ftr-370	518	3	2	2	NUM
ftr-370	518	4	:	:	PUNCT
ftr-370	518	5	the	the	DET
ftr-370	518	6	limitation	limitation	NOUN
ftr-370	518	7	applies	apply	VERB
ftr-370	518	8	to	to	ADP
ftr-370	518	9	the	the	DET
ftr-370	518	10	client	client	NOUN
ftr-370	518	11	where	where	SCONJ
ftr-370	518	12	the	the	DET
ftr-370	518	13	driver	driver	NOUN
ftr-370	518	14	accounts	account	VERB
ftr-370	518	15	to	to	ADP
ftr-370	518	16	the	the	DET
ftr-370	518	17	leasing	lease	VERB
ftr-370	518	18	company	company	NOUN
ftr-370	518	19	for	for	ADP
ftr-370	518	20	meal	meal	NOUN
ftr-370	518	21	and	and	CCONJ
ftr-370	518	22	incidental	incidental	ADJ
ftr-370	518	23	expenses	expense	NOUN
ftr-370	518	24	,	,	PUNCT
ftr-370	518	25	the	the	DET
ftr-370	518	26	leasing	lease	VERB
ftr-370	518	27	company	company	NOUN
ftr-370	518	28	pays	pay	VERB
ftr-370	518	29	the	the	DET
ftr-370	518	30	driver	driver	NOUN
ftr-370	518	31	,	,	PUNCT
ftr-370	518	32	receives	receive	VERB
ftr-370	518	33	payment	payment	NOUN
ftr-370	518	34	on	on	ADP
ftr-370	518	35	a	a	DET
ftr-370	518	36	lump	lump	NOUN
ftr-370	518	37	sum	sum	NOUN
ftr-370	518	38	bill	bill	NOUN
ftr-370	518	39	from	from	ADP
ftr-370	518	40	the	the	DET
ftr-370	518	41	client	client	NOUN
ftr-370	518	42	,	,	PUNCT
ftr-370	518	43	but	but	CCONJ
ftr-370	518	44	then	then	ADV
ftr-370	518	45	accounts	account	VERB
ftr-370	518	46	to	to	ADP
ftr-370	518	47	the	the	DET
ftr-370	518	48	client	client	NOUN
ftr-370	518	49	for	for	ADP
ftr-370	518	50	the	the	DET
ftr-370	518	51	meal	meal	NOUN
ftr-370	518	52	and	and	CCONJ
ftr-370	518	53	incidental	incidental	ADJ
ftr-370	518	54	expenses	expense	NOUN
ftr-370	518	55	by	by	ADP
ftr-370	518	56	forwarding	forward	VERB
ftr-370	518	57	the	the	DET
ftr-370	518	58	driver	driver	NOUN
ftr-370	518	59	’s	’s	PART
ftr-370	518	60	substantiation	substantiation	NOUN
ftr-370	518	61	,	,	PUNCT
ftr-370	518	62	which	which	PRON
ftr-370	518	63	is	be	AUX
ftr-370	518	64	accepted	accept	VERB
ftr-370	518	65	by	by	ADP
ftr-370	518	66	the	the	DET
ftr-370	518	67	client	client	NOUN
ftr-370	518	68	who	who	PRON
ftr-370	518	69	also	also	ADV
ftr-370	518	70	acknowledges	acknowledge	VERB
ftr-370	518	71	that	that	SCONJ
ftr-370	518	72	the	the	DET
ftr-370	518	73	substantiated	substantiated	ADJ
ftr-370	518	74	meal	meal	NOUN
ftr-370	518	75	and	and	CCONJ
ftr-370	518	76	incidental	incidental	ADJ
ftr-370	518	77	expenses	expense	NOUN
ftr-370	518	78	are	be	AUX
ftr-370	518	79	paid	pay	VERB
ftr-370	518	80	under	under	ADP
ftr-370	518	81	a	a	DET
ftr-370	518	82	reimbursement	reimbursement	NOUN
ftr-370	518	83	arrangement	arrangement	NOUN
ftr-370	518	84	with	with	ADP
ftr-370	518	85	the	the	DET
ftr-370	518	86	leasing	lease	VERB
ftr-370	518	87	company	company	NOUN
ftr-370	518	88	and	and	CCONJ
ftr-370	518	89	are	be	AUX
ftr-370	518	90	subject	subject	ADJ
ftr-370	518	91	to	to	ADP
ftr-370	518	92	the	the	DET
ftr-370	518	93	§	§	PROPN
ftr-370	518	94	274(n	274(n	PROPN
ftr-370	518	95	)	)	PUNCT
ftr-370	518	96	limitation	limitation	NOUN
ftr-370	518	97	.	.	PUNCT
ftr-370	519	1	•	•	NUM
ftr-370	519	2	situation	situation	NOUN
ftr-370	519	3	3	3	NUM
ftr-370	519	4	:	:	PUNCT
ftr-370	519	5	the	the	DET
ftr-370	519	6	limitation	limitation	NOUN
ftr-370	519	7	applies	apply	VERB
ftr-370	519	8	to	to	ADP
ftr-370	519	9	the	the	DET
ftr-370	519	10	client	client	NOUN
ftr-370	519	11	where	where	SCONJ
ftr-370	519	12	the	the	DET
ftr-370	519	13	driver	driver	NOUN
ftr-370	519	14	submits	submit	VERB
ftr-370	519	15	substantiation	substantiation	NOUN
ftr-370	519	16	to	to	ADP
ftr-370	519	17	the	the	DET
ftr-370	519	18	client	client	NOUN
ftr-370	519	19	who	who	PRON
ftr-370	519	20	forwards	forward	VERB
ftr-370	519	21	copies	copy	NOUN
ftr-370	519	22	to	to	ADP
ftr-370	519	23	the	the	DET
ftr-370	519	24	leasing	leasing	NOUN
ftr-370	519	25	company	company	NOUN
ftr-370	519	26	.	.	PUNCT
ftr-370	520	1	the	the	DET
ftr-370	520	2	leasing	lease	VERB
ftr-370	520	3	company	company	NOUN
ftr-370	520	4	pays	pay	VERB
ftr-370	520	5	the	the	DET
ftr-370	520	6	driver	driver	NOUN
ftr-370	520	7	,	,	PUNCT
ftr-370	520	8	including	include	VERB
ftr-370	520	9	reimbursed	reimburse	VERB
ftr-370	520	10	meals	meal	NOUN
ftr-370	520	11	and	and	CCONJ
ftr-370	520	12	incidentals	incidental	NOUN
ftr-370	520	13	,	,	PUNCT
ftr-370	520	14	and	and	CCONJ
ftr-370	520	15	sends	send	VERB
ftr-370	520	16	the	the	DET
ftr-370	520	17	client	client	NOUN
ftr-370	520	18	a	a	DET
ftr-370	520	19	bill	bill	NOUN
ftr-370	520	20	that	that	PRON
ftr-370	520	21	indicates	indicate	VERB
ftr-370	520	22	reimbursed	reimburse	VERB
ftr-370	520	23	meals	meal	NOUN
ftr-370	520	24	referring	refer	VERB
ftr-370	520	25	to	to	ADP
ftr-370	520	26	the	the	DET
ftr-370	520	27	driver	driver	NOUN
ftr-370	520	28	’s	’s	PART
ftr-370	520	29	substantiation	substantiation	NOUN
ftr-370	520	30	submitted	submit	VERB
ftr-370	520	31	to	to	ADP
ftr-370	520	32	the	the	DET
ftr-370	520	33	client	client	NOUN
ftr-370	520	34	.	.	PUNCT
ftr-370	521	1	the	the	DET
ftr-370	521	2	client	client	NOUN
ftr-370	521	3	acknowledges	acknowledge	VERB
ftr-370	521	4	that	that	SCONJ
ftr-370	521	5	its	its	PRON
ftr-370	521	6	payments	payment	NOUN
ftr-370	521	7	to	to	ADP
ftr-370	521	8	the	the	DET
ftr-370	521	9	leasing	lease	VERB
ftr-370	521	10	company	company	NOUN
ftr-370	521	11	equal	equal	ADJ
ftr-370	521	12	to	to	ADP
ftr-370	521	13	the	the	DET
ftr-370	521	14	reimbursement	reimbursement	NOUN
ftr-370	521	15	of	of	ADP
ftr-370	521	16	the	the	DET
ftr-370	521	17	driver	driver	NOUN
ftr-370	521	18	’s	’s	PART
ftr-370	521	19	meals	meal	NOUN
ftr-370	521	20	and	and	CCONJ
ftr-370	521	21	incidental	incidental	ADJ
ftr-370	521	22	expenses	expense	NOUN
ftr-370	521	23	is	be	AUX
ftr-370	521	24	paid	pay	VERB
ftr-370	521	25	under	under	ADP
ftr-370	521	26	a	a	DET
ftr-370	521	27	reimbursement	reimbursement	NOUN
ftr-370	521	28	arrangement	arrangement	NOUN
ftr-370	521	29	with	with	ADP
ftr-370	521	30	the	the	DET
ftr-370	521	31	leasing	lease	VERB
ftr-370	521	32	company	company	NOUN
ftr-370	521	33	and	and	CCONJ
ftr-370	521	34	is	be	AUX
ftr-370	521	35	subject	subject	ADJ
ftr-370	521	36	to	to	ADP
ftr-370	521	37	the	the	DET
ftr-370	521	38	§	§	PROPN
ftr-370	521	39	274(n	274(n	PROPN
ftr-370	521	40	)	)	PUNCT
ftr-370	521	41	limitation	limitation	NOUN
ftr-370	521	42	.	.	PUNCT
ftr-370	522	1	•	•	NUM
ftr-370	522	2	undoubtedly	undoubtedly	ADV
ftr-370	522	3	the	the	DET
ftr-370	522	4	most	most	ADV
ftr-370	522	5	important	important	ADJ
ftr-370	522	6	fact	fact	NOUN
ftr-370	522	7	in	in	ADP
ftr-370	522	8	situations	situation	NOUN
ftr-370	522	9	2	2	NUM
ftr-370	522	10	and	and	CCONJ
ftr-370	522	11	3	3	NUM
ftr-370	522	12	that	that	PRON
ftr-370	522	13	shifts	shift	VERB
ftr-370	522	14	the	the	DET
ftr-370	522	15	burden	burden	NOUN
ftr-370	522	16	of	of	ADP
ftr-370	522	17	the	the	DET
ftr-370	522	18	§	§	PROPN
ftr-370	522	19	274	274	NUM
ftr-370	522	20	limitation	limitation	NOUN
ftr-370	522	21	is	be	AUX
ftr-370	522	22	the	the	DET
ftr-370	522	23	client	client	NOUN
ftr-370	522	24	’s	’s	PART
ftr-370	522	25	acknowledgement	acknowledgement	NOUN
ftr-370	522	26	that	that	SCONJ
ftr-370	522	27	the	the	DET
ftr-370	522	28	limitation	limitation	NOUN
ftr-370	522	29	applies	apply	VERB
ftr-370	522	30	to	to	PART
ftr-370	522	31	limit	limit	VERB
ftr-370	522	32	its	its	PRON
ftr-370	522	33	deduction	deduction	NOUN
ftr-370	522	34	.	.	PUNCT
ftr-370	523	1	thus	thus	ADV
ftr-370	523	2	,	,	PUNCT
ftr-370	523	3	the	the	DET
ftr-370	523	4	ruling	ruling	NOUN
ftr-370	523	5	seems	seem	VERB
ftr-370	523	6	to	to	PART
ftr-370	523	7	permit	permit	VERB
ftr-370	523	8	employee	employee	NOUN
ftr-370	523	9	leasing	leasing	NOUN
ftr-370	523	10	companies	company	NOUN
ftr-370	523	11	to	to	PART
ftr-370	523	12	negotiate	negotiate	VERB
ftr-370	523	13	application	application	NOUN
ftr-370	523	14	of	of	ADP
ftr-370	523	15	the	the	DET
ftr-370	523	16	limitation	limitation	NOUN
ftr-370	523	17	,	,	PUNCT
ftr-370	523	18	leaving	leave	VERB
ftr-370	523	19	the	the	DET
ftr-370	523	20	issue	issue	NOUN
ftr-370	523	21	open	open	ADJ
ftr-370	523	22	only	only	ADV
ftr-370	523	23	with	with	ADP
ftr-370	523	24	respect	respect	NOUN
ftr-370	523	25	to	to	ADP
ftr-370	523	26	the	the	DET
ftr-370	523	27	uninformed	uninformed	ADJ
ftr-370	523	28	.	.	PUNCT
ftr-370	524	1	6	6	X
ftr-370	524	2	.	.	X
ftr-370	524	3	does	do	AUX
ftr-370	524	4	the	the	DET
ftr-370	524	5	treasury	treasury	PROPN
ftr-370	524	6	department	department	PROPN
ftr-370	524	7	care	care	VERB
ftr-370	524	8	that	that	SCONJ
ftr-370	524	9	local	local	ADJ
ftr-370	524	10	taxpayers	taxpayer	NOUN
ftr-370	524	11	might	might	AUX
ftr-370	524	12	not	not	PART
ftr-370	524	13	approve	approve	VERB
ftr-370	524	14	of	of	ADP
ftr-370	524	15	it	it	PRON
ftr-370	524	16	making	make	VERB
ftr-370	524	17	it	it	PRON
ftr-370	524	18	easier	easy	ADJ
ftr-370	524	19	for	for	SCONJ
ftr-370	524	20	government	government	NOUN
ftr-370	524	21	employees	employee	NOUN
ftr-370	524	22	to	to	PART
ftr-370	524	23	have	have	VERB
ftr-370	524	24	tax	tax	NOUN
ftr-370	524	25	-	-	PUNCT
ftr-370	524	26	free	free	ADJ
ftr-370	524	27	“	"	PUNCT
ftr-370	524	28	take	take	VERB
ftr-370	524	29	-	-	PUNCT
ftr-370	524	30	home	home	NOUN
ftr-370	524	31	”	"	PUNCT
ftr-370	524	32	cars	car	NOUN
ftr-370	524	33	?	?	PUNCT
ftr-370	524	34	reg-106897	reg-106897	PROPN
ftr-370	524	35	-	-	PUNCT
ftr-370	524	36	08	08	NUM
ftr-370	524	37	,	,	PUNCT
ftr-370	524	38	qualified	qualified	ADJ
ftr-370	524	39	nonpersonal	nonpersonal	ADJ
ftr-370	524	40	use	use	NOUN
ftr-370	524	41	vehicles	vehicle	NOUN
ftr-370	524	42	,	,	PUNCT
ftr-370	524	43	73	73	NUM
ftr-370	524	44	f.r	f.r	NOUN
ftr-370	524	45	.	.	NOUN
ftr-370	524	46	32500	32500	NUM
ftr-370	524	47	(	(	PUNCT
ftr-370	524	48	6/9/08	6/9/08	NUM
ftr-370	524	49	)	)	PUNCT
ftr-370	524	50	.	.	PUNCT
ftr-370	525	1	the	the	DET
ftr-370	525	2	treasury	treasury	NOUN
ftr-370	525	3	has	have	AUX
ftr-370	525	4	published	publish	VERB
ftr-370	525	5	prop	prop	NOUN
ftr-370	525	6	.	.	PUNCT
ftr-370	526	1	reg	reg	NOUN
ftr-370	526	2	.	.	PUNCT
ftr-370	527	1	§	§	PROPN
ftr-370	527	2	§	§	PROPN
ftr-370	527	3	1.132	1.132	NUM
ftr-370	527	4	-	-	SYM
ftr-370	527	5	5	5	NUM
ftr-370	527	6	and	and	CCONJ
ftr-370	527	7	1.274	1.274	NUM
ftr-370	527	8	-	-	SYM
ftr-370	527	9	5	5	NUM
ftr-370	527	10	.	.	PUNCT
ftr-370	528	1	a	a	DET
ftr-370	528	2	qualified	qualified	ADJ
ftr-370	528	3	nonpersonal	nonpersonal	ADJ
ftr-370	528	4	use	use	NOUN
ftr-370	528	5	vehicle	vehicle	NOUN
ftr-370	528	6	,	,	PUNCT
ftr-370	528	7	defined	define	VERB
ftr-370	528	8	in	in	ADP
ftr-370	528	9	§	§	PROPN
ftr-370	528	10	274(i	274(i	PROPN
ftr-370	528	11	)	)	PUNCT
ftr-370	528	12	as	as	ADP
ftr-370	528	13	a	a	DET
ftr-370	528	14	vehicle	vehicle	NOUN
ftr-370	528	15	because	because	SCONJ
ftr-370	528	16	of	of	ADP
ftr-370	528	17	its	its	PRON
ftr-370	528	18	nature	nature	NOUN
ftr-370	528	19	is	be	AUX
ftr-370	528	20	not	not	PART
ftr-370	528	21	likely	likely	ADJ
ftr-370	528	22	to	to	PART
ftr-370	528	23	be	be	AUX
ftr-370	528	24	used	use	VERB
ftr-370	528	25	for	for	ADP
ftr-370	528	26	personal	personal	ADJ
ftr-370	528	27	purposes	purpose	NOUN
ftr-370	528	28	beyond	beyond	ADP
ftr-370	528	29	a	a	DET
ftr-370	528	30	de	de	X
ftr-370	528	31	minimis	minimis	NOUN
ftr-370	528	32	amount	amount	NOUN
ftr-370	528	33	,	,	PUNCT
ftr-370	528	34	is	be	AUX
ftr-370	528	35	not	not	PART
ftr-370	528	36	subject	subject	ADJ
ftr-370	528	37	to	to	ADP
ftr-370	528	38	the	the	DET
ftr-370	528	39	substantiation	substantiation	NOUN
ftr-370	528	40	requirements	requirement	NOUN
ftr-370	528	41	of	of	ADP
ftr-370	528	42	§	§	PROPN
ftr-370	528	43	274(d	274(d	PROPN
ftr-370	528	44	)	)	PUNCT
ftr-370	528	45	,	,	PUNCT
ftr-370	528	46	and	and	CCONJ
ftr-370	528	47	the	the	DET
ftr-370	528	48	use	use	NOUN
ftr-370	528	49	of	of	ADP
ftr-370	528	50	a	a	DET
ftr-370	528	51	qualified	qualified	ADJ
ftr-370	528	52	nonpersonal	nonpersonal	ADJ
ftr-370	528	53	use	use	NOUN
ftr-370	528	54	vehicle	vehicle	NOUN
ftr-370	528	55	is	be	AUX
ftr-370	528	56	treated	treat	VERB
ftr-370	528	57	as	as	ADP
ftr-370	528	58	a	a	DET
ftr-370	528	59	working	work	VERB
ftr-370	528	60	condition	condition	NOUN
ftr-370	528	61	fringe	fringe	NOUN
ftr-370	528	62	.	.	PUNCT
ftr-370	529	1	the	the	DET
ftr-370	529	2	proposed	propose	VERB
ftr-370	529	3	regulations	regulation	NOUN
ftr-370	529	4	would	would	AUX
ftr-370	529	5	treat	treat	VERB
ftr-370	529	6	a	a	DET
ftr-370	529	7	clearly	clearly	ADV
ftr-370	529	8	marked	mark	VERB
ftr-370	529	9	public	public	ADJ
ftr-370	529	10	safety	safety	NOUN
ftr-370	529	11	vehicle	vehicle	NOUN
ftr-370	529	12	used	use	VERB
ftr-370	529	13	by	by	ADP
ftr-370	529	14	a	a	DET
ftr-370	529	15	government	government	NOUN
ftr-370	529	16	worker	worker	NOUN
ftr-370	529	17	as	as	ADP
ftr-370	529	18	a	a	DET
ftr-370	529	19	qualified	qualified	ADJ
ftr-370	529	20	nonpersonal	nonpersonal	ADJ
ftr-370	529	21	use	use	NOUN
ftr-370	529	22	vehicle	vehicle	NOUN
ftr-370	529	23	even	even	ADV
ftr-370	529	24	though	though	ADV
ftr-370	529	25	,	,	PUNCT
ftr-370	529	26	unlike	unlike	ADP
ftr-370	529	27	the	the	DET
ftr-370	529	28	existing	exist	VERB
ftr-370	529	29	regulations	regulation	NOUN
ftr-370	529	30	,	,	PUNCT
ftr-370	529	31	the	the	DET
ftr-370	529	32	user	user	NOUN
ftr-370	529	33	is	be	AUX
ftr-370	529	34	not	not	PART
ftr-370	529	35	employed	employ	VERB
ftr-370	529	36	by	by	ADP
ftr-370	529	37	a	a	DET
ftr-370	529	38	police	police	NOUN
ftr-370	529	39	or	or	CCONJ
ftr-370	529	40	fire	fire	NOUN
ftr-370	529	41	department	department	NOUN
ftr-370	529	42	.	.	PUNCT
ftr-370	530	1	7	7	X
ftr-370	530	2	.	.	X
ftr-370	530	3	frozen	freeze	VERB
ftr-370	530	4	on	on	ADP
ftr-370	530	5	the	the	DET
ftr-370	530	6	ship	ship	NOUN
ftr-370	530	7	,	,	PUNCT
ftr-370	530	8	and	and	CCONJ
ftr-370	530	9	frozen	freeze	VERB
ftr-370	530	10	out	out	ADP
ftr-370	530	11	of	of	ADP
ftr-370	530	12	half	half	NOUN
ftr-370	530	13	of	of	ADP
ftr-370	530	14	his	his	PRON
ftr-370	530	15	meal	meal	NOUN
ftr-370	530	16	deductions	deduction	NOUN
ftr-370	530	17	.	.	PUNCT
ftr-370	531	1	kurtz	kurtz	PROPN
ftr-370	531	2	v.	v.	PROPN
ftr-370	531	3	commissioner	commissioner	PROPN
ftr-370	531	4	,	,	PUNCT
ftr-370	531	5	t.c	t.c	PROPN
ftr-370	531	6	.	.	PROPN
ftr-370	531	7	memo	memo	NOUN
ftr-370	531	8	.	.	PUNCT
ftr-370	532	1	2008	2008	NUM
ftr-370	532	2	-	-	SYM
ftr-370	532	3	111	111	NUM
ftr-370	532	4	(	(	PUNCT
ftr-370	532	5	4/22/08	4/22/08	NUM
ftr-370	532	6	)	)	PUNCT
ftr-370	532	7	.	.	PUNCT
ftr-370	533	1	section	section	PROPN
ftr-370	533	2	274(n)(2)(e	274(n)(2)(e	PROPN
ftr-370	533	3	)	)	PUNCT
ftr-370	533	4	exempts	exempt	VERB
ftr-370	533	5	from	from	ADP
ftr-370	533	6	the	the	DET
ftr-370	533	7	50	50	NUM
ftr-370	533	8	-	-	PUNCT
ftr-370	533	9	percent	percent	NOUN
ftr-370	533	10	limitation	limitation	NOUN
ftr-370	533	11	on	on	ADP
ftr-370	533	12	deductions	deduction	NOUN
ftr-370	533	13	for	for	ADP
ftr-370	533	14	300	300	NUM
ftr-370	533	15	florida	florida	PROPN
ftr-370	533	16	tax	tax	NOUN
ftr-370	533	17	review	review	NOUN
ftr-370	534	1	[	[	X
ftr-370	534	2	vol	vol	NOUN
ftr-370	534	3	.	.	PUNCT
ftr-370	534	4	9	9	NUM
ftr-370	534	5	:	:	PUNCT
ftr-370	534	6	si	si	NOUN
ftr-370	534	7	meal	meal	NOUN
ftr-370	534	8	expenses	expense	VERB
ftr-370	534	9	any	any	DET
ftr-370	534	10	expenses	expense	NOUN
ftr-370	534	11	for	for	ADP
ftr-370	534	12	food	food	NOUN
ftr-370	534	13	or	or	CCONJ
ftr-370	534	14	beverages	beverage	NOUN
ftr-370	534	15	“	"	PUNCT
ftr-370	534	16	required	require	VERB
ftr-370	534	17	by	by	ADP
ftr-370	534	18	any	any	DET
ftr-370	534	19	federal	federal	ADJ
ftr-370	534	20	law	law	NOUN
ftr-370	534	21	to	to	PART
ftr-370	534	22	be	be	AUX
ftr-370	534	23	provided	provide	VERB
ftr-370	534	24	to	to	ADP
ftr-370	534	25	crew	crew	NOUN
ftr-370	534	26	members	member	NOUN
ftr-370	534	27	of	of	ADP
ftr-370	534	28	a	a	DET
ftr-370	534	29	commercial	commercial	ADJ
ftr-370	534	30	vessel	vessel	NOUN
ftr-370	534	31	.	.	PUNCT
ftr-370	534	32	”	"	PUNCT
ftr-370	535	1	judge	judge	PROPN
ftr-370	535	2	cohen	cohen	PROPN
ftr-370	535	3	ruled	rule	VERB
ftr-370	535	4	that	that	SCONJ
ftr-370	535	5	§	§	PROPN
ftr-370	535	6	274(n)(2)(e	274(n)(2)(e	PROPN
ftr-370	535	7	)	)	PUNCT
ftr-370	535	8	did	do	AUX
ftr-370	535	9	not	not	PART
ftr-370	535	10	apply	apply	VERB
ftr-370	535	11	to	to	ADP
ftr-370	535	12	meal	meal	NOUN
ftr-370	535	13	expenses	expense	NOUN
ftr-370	535	14	incurred	incur	VERB
ftr-370	535	15	by	by	ADP
ftr-370	535	16	the	the	DET
ftr-370	535	17	taxpayer	taxpayer	NOUN
ftr-370	535	18	as	as	ADP
ftr-370	535	19	an	an	DET
ftr-370	535	20	independent	independent	ADJ
ftr-370	535	21	contractor	contractor	NOUN
ftr-370	535	22	on	on	ADP
ftr-370	535	23	the	the	DET
ftr-370	535	24	crew	crew	NOUN
ftr-370	535	25	of	of	ADP
ftr-370	535	26	a	a	DET
ftr-370	535	27	commercial	commercial	ADJ
ftr-370	535	28	fishing	fishing	NOUN
ftr-370	535	29	boat	boat	NOUN
ftr-370	535	30	in	in	ADP
ftr-370	535	31	the	the	DET
ftr-370	535	32	bering	bering	NOUN
ftr-370	535	33	sea	sea	NOUN
ftr-370	535	34	,	,	PUNCT
ftr-370	535	35	because	because	SCONJ
ftr-370	535	36	federal	federal	ADJ
ftr-370	535	37	law	law	NOUN
ftr-370	535	38	does	do	AUX
ftr-370	535	39	not	not	PART
ftr-370	535	40	require	require	VERB
ftr-370	535	41	commercial	commercial	ADJ
ftr-370	535	42	fishing	fishing	NOUN
ftr-370	535	43	boats	boat	NOUN
ftr-370	535	44	to	to	PART
ftr-370	535	45	provide	provide	VERB
ftr-370	535	46	meals	meal	NOUN
ftr-370	535	47	to	to	ADP
ftr-370	535	48	crew	crew	NOUN
ftr-370	535	49	members	member	NOUN
ftr-370	535	50	.	.	PUNCT
ftr-370	536	1	8	8	X
ftr-370	536	2	.	.	X
ftr-370	536	3	have	have	AUX
ftr-370	536	4	you	you	PRON
ftr-370	536	5	documented	document	VERB
ftr-370	536	6	that	that	SCONJ
ftr-370	536	7	your	your	PRON
ftr-370	536	8	own	own	ADJ
ftr-370	536	9	cell	cell	NOUN
ftr-370	536	10	phone	phone	NOUN
ftr-370	536	11	is	be	AUX
ftr-370	536	12	used	use	VERB
ftr-370	536	13	for	for	ADP
ftr-370	536	14	business	business	NOUN
ftr-370	536	15	rather	rather	ADV
ftr-370	536	16	than	than	ADP
ftr-370	536	17	personal	personal	ADJ
ftr-370	536	18	purposes	purpose	NOUN
ftr-370	536	19	?	?	PUNCT
ftr-370	537	1	tash	tash	PROPN
ftr-370	537	2	v.	v.	PROPN
ftr-370	537	3	commissioner	commissioner	PROPN
ftr-370	537	4	,	,	PUNCT
ftr-370	537	5	t.c	t.c	PROPN
ftr-370	537	6	.	.	PROPN
ftr-370	537	7	memo	memo	NOUN
ftr-370	537	8	.	.	PUNCT
ftr-370	538	1	2008	2008	NUM
ftr-370	538	2	-	-	SYM
ftr-370	538	3	120	120	NUM
ftr-370	538	4	(	(	PUNCT
ftr-370	538	5	4/29/08	4/29/08	NUM
ftr-370	538	6	)	)	PUNCT
ftr-370	538	7	.	.	PUNCT
ftr-370	539	1	among	among	ADP
ftr-370	539	2	the	the	DET
ftr-370	539	3	many	many	ADJ
ftr-370	539	4	deductions	deduction	NOUN
ftr-370	539	5	claimed	claim	VERB
ftr-370	539	6	by	by	ADP
ftr-370	539	7	a	a	DET
ftr-370	539	8	lawyer	lawyer	NOUN
ftr-370	539	9	that	that	PRON
ftr-370	539	10	judge	judge	NOUN
ftr-370	539	11	haines	haine	NOUN
ftr-370	539	12	disallowed	disallow	VERB
ftr-370	539	13	was	be	AUX
ftr-370	539	14	the	the	DET
ftr-370	539	15	deduction	deduction	NOUN
ftr-370	539	16	claimed	claim	VERB
ftr-370	539	17	for	for	ADP
ftr-370	539	18	his	his	PRON
ftr-370	539	19	cellular	cellular	ADJ
ftr-370	539	20	telephone	telephone	NOUN
ftr-370	539	21	,	,	PUNCT
ftr-370	539	22	because	because	SCONJ
ftr-370	539	23	“	"	PUNCT
ftr-370	539	24	[	[	X
ftr-370	539	25	t]he	t]he	ADV
ftr-370	539	26	record	record	NOUN
ftr-370	539	27	did	do	AUX
ftr-370	539	28	not	not	PART
ftr-370	539	29	indicate	indicate	VERB
ftr-370	539	30	whether	whether	SCONJ
ftr-370	539	31	petitioner	petitioner	NOUN
ftr-370	539	32	used	use	VERB
ftr-370	539	33	his	his	PRON
ftr-370	539	34	cellular	cellular	ADJ
ftr-370	539	35	telephone	telephone	NOUN
ftr-370	539	36	for	for	ADP
ftr-370	539	37	business	business	NOUN
ftr-370	539	38	and/or	and/or	CCONJ
ftr-370	539	39	personal	personal	ADJ
ftr-370	539	40	calls	call	NOUN
ftr-370	539	41	.	.	PUNCT
ftr-370	539	42	”	"	PUNCT
ftr-370	540	1	inasmuch	inasmuch	ADJ
ftr-370	540	2	as	as	SCONJ
ftr-370	540	3	cell	cell	NOUN
ftr-370	540	4	phones	phone	NOUN
ftr-370	540	5	are	be	AUX
ftr-370	540	6	listed	list	VERB
ftr-370	540	7	property	property	NOUN
ftr-370	540	8	,	,	PUNCT
ftr-370	540	9	reg	reg	NOUN
ftr-370	540	10	.	.	PUNCT
ftr-370	541	1	§	§	PROPN
ftr-370	541	2	1.274	1.274	NUM
ftr-370	541	3	-	-	NUM
ftr-370	541	4	5(a	5(a	NUM
ftr-370	541	5	)	)	PUNCT
ftr-370	541	6	,	,	PUNCT
ftr-370	541	7	(	(	PUNCT
ftr-370	541	8	c	c	X
ftr-370	541	9	)	)	PUNCT
ftr-370	541	10	requires	require	VERB
ftr-370	541	11	substantiation	substantiation	NOUN
ftr-370	541	12	for	for	ADP
ftr-370	541	13	the	the	DET
ftr-370	541	14	deduction	deduction	NOUN
ftr-370	541	15	.	.	PUNCT
ftr-370	542	1	9	9	X
ftr-370	542	2	.	.	X
ftr-370	542	3	would	would	AUX
ftr-370	542	4	n’t	n’t	VERB
ftr-370	542	5	it	it	PRON
ftr-370	542	6	just	just	ADV
ftr-370	542	7	have	have	AUX
ftr-370	542	8	been	be	AUX
ftr-370	542	9	easier	easy	ADJ
ftr-370	542	10	to	to	PART
ftr-370	542	11	cut	cut	VERB
ftr-370	542	12	rates	rate	NOUN
ftr-370	542	13	in	in	ADP
ftr-370	542	14	october	october	PROPN
ftr-370	542	15	2004	2004	NUM
ftr-370	542	16	?	?	PUNCT
ftr-370	543	1	no	no	INTJ
ftr-370	543	2	.	.	PUNCT
ftr-370	543	3	was	be	AUX
ftr-370	543	4	it	it	PRON
ftr-370	543	5	because	because	SCONJ
ftr-370	543	6	that	that	PRON
ftr-370	543	7	’s	’	VERB
ftr-370	543	8	what	what	PRON
ftr-370	543	9	the	the	DET
ftr-370	543	10	french	french	ADJ
ftr-370	543	11	-	-	PUNCT
ftr-370	543	12	looking	look	VERB
ftr-370	543	13	vietnam	vietnam	PROPN
ftr-370	543	14	war	war	NOUN
ftr-370	543	15	veteran	veteran	NOUN
ftr-370	543	16	was	be	AUX
ftr-370	543	17	proposing	propose	VERB
ftr-370	543	18	?	?	PUNCT
ftr-370	544	1	no	no	INTJ
ftr-370	544	2	,	,	PUNCT
ftr-370	544	3	it	it	PRON
ftr-370	544	4	was	be	AUX
ftr-370	544	5	a	a	DET
ftr-370	544	6	replacement	replacement	NOUN
ftr-370	544	7	for	for	ADP
ftr-370	544	8	the	the	DET
ftr-370	544	9	fsc	fsc	PROPN
ftr-370	544	10	/	/	SYM
ftr-370	544	11	eti	eti	PROPN
ftr-370	544	12	export	export	NOUN
ftr-370	544	13	subsidies	subsidy	NOUN
ftr-370	544	14	.	.	PUNCT
ftr-370	545	1	section	section	NOUN
ftr-370	545	2	102	102	NUM
ftr-370	545	3	of	of	ADP
ftr-370	545	4	the	the	DET
ftr-370	545	5	american	american	ADJ
ftr-370	545	6	jobs	jobs	PROPN
ftr-370	545	7	creation	creation	PROPN
ftr-370	545	8	act	act	NOUN
ftr-370	545	9	of	of	ADP
ftr-370	545	10	2004	2004	NUM
ftr-370	545	11	added	add	VERB
ftr-370	545	12	new	new	ADJ
ftr-370	545	13	code	code	NOUN
ftr-370	545	14	§	§	PROPN
ftr-370	545	15	199	199	NUM
ftr-370	545	16	,	,	PUNCT
ftr-370	545	17	which	which	PRON
ftr-370	545	18	provides	provide	VERB
ftr-370	545	19	a	a	DET
ftr-370	545	20	magical	magical	ADJ
ftr-370	545	21	9	9	NUM
ftr-370	545	22	percent	percent	NOUN
ftr-370	545	23	deduction	deduction	NOUN
ftr-370	545	24	of	of	ADP
ftr-370	545	25	a	a	DET
ftr-370	545	26	percentage	percentage	NOUN
ftr-370	545	27	of	of	ADP
ftr-370	545	28	taxable	taxable	ADJ
ftr-370	545	29	income	income	NOUN
ftr-370	545	30	attributable	attributable	ADJ
ftr-370	545	31	to	to	ADP
ftr-370	545	32	domestic	domestic	ADJ
ftr-370	545	33	manufacturing	manufacturing	NOUN
ftr-370	545	34	activities	activity	NOUN
ftr-370	545	35	.	.	PUNCT
ftr-370	546	1	a.	a.	PROPN
ftr-370	546	2	proposed	propose	VERB
ftr-370	546	3	regulations	regulation	NOUN
ftr-370	546	4	.	.	PUNCT
ftr-370	547	1	reg-105847	reg-105847	NOUN
ftr-370	547	2	-	-	PUNCT
ftr-370	547	3	05	05	NUM
ftr-370	547	4	,	,	PUNCT
ftr-370	547	5	income	income	NOUN
ftr-370	547	6	attributable	attributable	ADJ
ftr-370	547	7	to	to	ADP
ftr-370	547	8	domestic	domestic	ADJ
ftr-370	547	9	production	production	NOUN
ftr-370	547	10	activities	activity	NOUN
ftr-370	547	11	:	:	PUNCT
ftr-370	547	12	deduction	deduction	NOUN
ftr-370	547	13	,	,	PUNCT
ftr-370	547	14	70	70	NUM
ftr-370	547	15	f.r	f.r	PROPN
ftr-370	547	16	.	.	NOUN
ftr-370	547	17	67220	67220	NUM
ftr-370	547	18	(	(	PUNCT
ftr-370	547	19	11/4/05	11/4/05	NUM
ftr-370	547	20	)	)	PUNCT
ftr-370	547	21	.	.	PUNCT
ftr-370	548	1	the	the	DET
ftr-370	548	2	treasury	treasury	PROPN
ftr-370	548	3	has	have	AUX
ftr-370	548	4	published	publish	VERB
ftr-370	548	5	massive	massive	ADJ
ftr-370	548	6	[	[	PUNCT
ftr-370	548	7	224	224	NUM
ftr-370	548	8	pages	page	NOUN
ftr-370	548	9	]	]	PUNCT
ftr-370	548	10	proposed	propose	VERB
ftr-370	548	11	regulations	regulation	NOUN
ftr-370	548	12	[	[	X
ftr-370	548	13	§	§	PROPN
ftr-370	548	14	§	§	PROPN
ftr-370	548	15	1.199	1.199	NUM
ftr-370	548	16	-	-	SYM
ftr-370	548	17	1	1	NUM
ftr-370	548	18	through	through	ADP
ftr-370	548	19	-8	-8	NOUN
ftr-370	548	20	]	]	PUNCT
ftr-370	548	21	relating	relate	VERB
ftr-370	548	22	to	to	ADP
ftr-370	548	23	the	the	DET
ftr-370	548	24	deduction	deduction	NOUN
ftr-370	548	25	for	for	ADP
ftr-370	548	26	u.s	u.s	PROPN
ftr-370	548	27	.	.	PROPN
ftr-370	548	28	manufacturing	manufacture	VERB
ftr-370	548	29	income	income	NOUN
ftr-370	548	30	under	under	ADP
ftr-370	548	31	§	§	PROPN
ftr-370	548	32	199	199	NUM
ftr-370	548	33	.	.	PUNCT
ftr-370	549	1	the	the	DET
ftr-370	549	2	“	"	PUNCT
ftr-370	549	3	shrinking	shrink	VERB
ftr-370	549	4	back	back	ADV
ftr-370	549	5	”	"	PUNCT
ftr-370	549	6	concept	concept	NOUN
ftr-370	549	7	of	of	ADP
ftr-370	549	8	taking	take	VERB
ftr-370	549	9	the	the	DET
ftr-370	549	10	deduction	deduction	NOUN
ftr-370	549	11	for	for	ADP
ftr-370	549	12	only	only	ADV
ftr-370	549	13	the	the	DET
ftr-370	549	14	value	value	NOUN
ftr-370	549	15	of	of	ADP
ftr-370	549	16	the	the	DET
ftr-370	549	17	beans	bean	NOUN
ftr-370	549	18	in	in	ADP
ftr-370	549	19	a	a	DET
ftr-370	549	20	cup	cup	NOUN
ftr-370	549	21	of	of	ADP
ftr-370	549	22	brewed	brew	VERB
ftr-370	549	23	coffee	coffee	NOUN
ftr-370	549	24	,	,	PUNCT
ftr-370	549	25	or	or	CCONJ
ftr-370	549	26	for	for	ADP
ftr-370	549	27	the	the	DET
ftr-370	549	28	value	value	NOUN
ftr-370	549	29	of	of	ADP
ftr-370	549	30	the	the	DET
ftr-370	549	31	u.s.-manufactured	u.s.-manufactured	ADJ
ftr-370	549	32	shoelaces	shoelace	NOUN
ftr-370	549	33	on	on	ADP
ftr-370	549	34	a	a	DET
ftr-370	549	35	pair	pair	NOUN
ftr-370	549	36	of	of	ADP
ftr-370	549	37	foreign	foreign	ADJ
ftr-370	549	38	-	-	PUNCT
ftr-370	549	39	manufactured	manufacture	VERB
ftr-370	549	40	sneakers	sneaker	NOUN
ftr-370	549	41	is	be	AUX
ftr-370	549	42	much	much	ADV
ftr-370	549	43	discussed	discuss	VERB
ftr-370	549	44	.	.	PUNCT
ftr-370	550	1	b.	b.	PROPN
ftr-370	550	2	finally	finally	ADV
ftr-370	550	3	,	,	PUNCT
ftr-370	550	4	final	final	ADJ
ftr-370	550	5	regulations	regulation	NOUN
ftr-370	550	6	!	!	PUNCT
ftr-370	551	1	final	final	ADJ
ftr-370	551	2	§	§	PROPN
ftr-370	551	3	199	199	NUM
ftr-370	551	4	regulations	regulation	NOUN
ftr-370	551	5	are	be	AUX
ftr-370	551	6	out	out	ADV
ftr-370	551	7	and	and	CCONJ
ftr-370	551	8	are	be	AUX
ftr-370	551	9	247	247	NUM
ftr-370	551	10	pages	page	NOUN
ftr-370	551	11	long	long	ADV
ftr-370	551	12	,	,	PUNCT
ftr-370	551	13	but	but	CCONJ
ftr-370	551	14	that	that	PRON
ftr-370	551	15	is	be	AUX
ftr-370	551	16	only	only	ADV
ftr-370	551	17	137	137	NUM
ftr-370	551	18	pages	page	NOUN
ftr-370	551	19	in	in	ADP
ftr-370	551	20	lexis	lexis	NOUN
ftr-370	551	21	and	and	CCONJ
ftr-370	551	22	55	55	NUM
ftr-370	551	23	pages	page	NOUN
ftr-370	551	24	in	in	ADP
ftr-370	551	25	the	the	DET
ftr-370	551	26	federal	federal	ADJ
ftr-370	551	27	register	register	NOUN
ftr-370	551	28	.	.	PUNCT
ftr-370	552	1	t.d	t.d	PROPN
ftr-370	552	2	.	.	PROPN
ftr-370	552	3	9263	9263	NUM
ftr-370	552	4	,	,	PUNCT
ftr-370	552	5	income	income	NOUN
ftr-370	552	6	attributable	attributable	ADJ
ftr-370	552	7	to	to	ADP
ftr-370	552	8	domestic	domestic	ADJ
ftr-370	552	9	production	production	NOUN
ftr-370	552	10	activities	activity	NOUN
ftr-370	552	11	,	,	PUNCT
ftr-370	552	12	71	71	NUM
ftr-370	552	13	f.r	f.r	NOUN
ftr-370	552	14	.	.	NOUN
ftr-370	552	15	31268	31268	NUM
ftr-370	552	16	(	(	PUNCT
ftr-370	552	17	6/1/06	6/1/06	NUM
ftr-370	552	18	)	)	PUNCT
ftr-370	552	19	.	.	PUNCT
ftr-370	553	1	you	you	PRON
ftr-370	553	2	have	have	VERB
ftr-370	553	3	to	to	PART
ftr-370	553	4	be	be	AUX
ftr-370	553	5	addlepated	addlepate	VERB
ftr-370	553	6	if	if	SCONJ
ftr-370	553	7	you	you	PRON
ftr-370	553	8	expect	expect	VERB
ftr-370	553	9	a	a	DET
ftr-370	553	10	summary	summary	NOUN
ftr-370	553	11	.	.	PUNCT
ftr-370	554	1	c.	c.	NOUN
ftr-370	554	2	only	only	ADV
ftr-370	554	3	a	a	DET
ftr-370	554	4	masochist	masochist	NOUN
ftr-370	554	5	would	would	AUX
ftr-370	554	6	bother	bother	VERB
ftr-370	554	7	to	to	PART
ftr-370	554	8	read	read	VERB
ftr-370	554	9	these	these	DET
ftr-370	554	10	regulations	regulation	NOUN
ftr-370	554	11	unless	unless	SCONJ
ftr-370	554	12	billable	billable	ADJ
ftr-370	554	13	hours	hour	NOUN
ftr-370	554	14	were	be	AUX
ftr-370	554	15	involved	involve	VERB
ftr-370	554	16	.	.	PUNCT
ftr-370	555	1	t.d	t.d	PROPN
ftr-370	555	2	.	.	PROPN
ftr-370	555	3	9381	9381	NUM
ftr-370	555	4	,	,	PUNCT
ftr-370	555	5	tipra	tipra	NOUN
ftr-370	555	6	amendments	amendment	NOUN
ftr-370	555	7	to	to	PART
ftr-370	555	8	section	section	NOUN
ftr-370	555	9	199	199	NUM
ftr-370	555	10	,	,	PUNCT
ftr-370	555	11	73	73	NUM
ftr-370	555	12	f.r	f.r	NOUN
ftr-370	555	13	.	.	PROPN
ftr-370	555	14	8798	8798	NUM
ftr-370	555	15	(	(	PUNCT
ftr-370	555	16	2/15/08	2/15/08	NUM
ftr-370	555	17	)	)	PUNCT
ftr-370	555	18	,	,	PUNCT
ftr-370	555	19	corrected	correct	VERB
ftr-370	555	20	,	,	PUNCT
ftr-370	555	21	73	73	NUM
ftr-370	555	22	f.r	f.r	NOUN
ftr-370	555	23	.	.	PROPN
ftr-370	555	24	16518	16518	NUM
ftr-370	555	25	2009	2009	NUM
ftr-370	555	26	]	]	PUNCT
ftr-370	555	27	recent	recent	ADJ
ftr-370	555	28	developments	development	NOUN
ftr-370	555	29	in	in	ADP
ftr-370	555	30	federal	federal	ADJ
ftr-370	555	31	income	income	NOUN
ftr-370	555	32	taxation	taxation	NOUN
ftr-370	555	33	301	301	NUM
ftr-370	555	34	(	(	PUNCT
ftr-370	555	35	3/28/08	3/28/08	NUM
ftr-370	555	36	)	)	PUNCT
ftr-370	555	37	.	.	PUNCT
ftr-370	556	1	the	the	DET
ftr-370	556	2	irs	irs	PROPN
ftr-370	556	3	has	have	AUX
ftr-370	556	4	promulgated	promulgate	VERB
ftr-370	556	5	a	a	DET
ftr-370	556	6	raft	raft	NOUN
ftr-370	556	7	of	of	ADP
ftr-370	556	8	amendments	amendment	NOUN
ftr-370	556	9	of	of	ADP
ftr-370	556	10	the	the	DET
ftr-370	556	11	already	already	ADV
ftr-370	556	12	incomprehensible	incomprehensible	ADJ
ftr-370	556	13	§	§	PROPN
ftr-370	556	14	199	199	NUM
ftr-370	556	15	regulations	regulation	NOUN
ftr-370	556	16	.	.	PUNCT
ftr-370	557	1	d.	d.	PROPN
ftr-370	557	2	emergency	emergency	PROPN
ftr-370	557	3	economic	economic	PROPN
ftr-370	557	4	stabilization	stabilization	NOUN
ftr-370	557	5	act	act	NOUN
ftr-370	557	6	of	of	ADP
ftr-370	557	7	2008	2008	NUM
ftr-370	557	8	,	,	PUNCT
ftr-370	557	9	act	act	VERB
ftr-370	557	10	§	§	PROPN
ftr-370	557	11	502(b	502(b	PROPN
ftr-370	557	12	)	)	PUNCT
ftr-370	557	13	,	,	PUNCT
ftr-370	557	14	treats	treat	VERB
ftr-370	557	15	compensation	compensation	NOUN
ftr-370	557	16	to	to	ADP
ftr-370	557	17	actors	actor	NOUN
ftr-370	557	18	,	,	PUNCT
ftr-370	557	19	production	production	NOUN
ftr-370	557	20	personnel	personnel	NOUN
ftr-370	557	21	,	,	PUNCT
ftr-370	557	22	directors	director	NOUN
ftr-370	557	23	and	and	CCONJ
ftr-370	557	24	producers	producer	NOUN
ftr-370	557	25	for	for	ADP
ftr-370	557	26	film	film	NOUN
ftr-370	557	27	-	-	PUNCT
ftr-370	557	28	making	make	VERB
ftr-370	557	29	services	service	NOUN
ftr-370	557	30	in	in	ADP
ftr-370	557	31	the	the	DET
ftr-370	557	32	u.s	u.s	PROPN
ftr-370	557	33	.	.	PROPN
ftr-370	557	34	as	as	ADP
ftr-370	557	35	w-2	w-2	NOUN
ftr-370	557	36	compensation	compensation	NOUN
ftr-370	557	37	for	for	ADP
ftr-370	557	38	purposes	purpose	NOUN
ftr-370	557	39	of	of	ADP
ftr-370	557	40	the	the	DET
ftr-370	557	41	§	§	ADJ
ftr-370	557	42	199	199	NUM
ftr-370	557	43	deduction	deduction	NOUN
ftr-370	557	44	.	.	PUNCT
ftr-370	558	1	e.	e.	PROPN
ftr-370	558	2	emergency	emergency	PROPN
ftr-370	558	3	economic	economic	PROPN
ftr-370	558	4	stabilization	stabilization	NOUN
ftr-370	558	5	act	act	NOUN
ftr-370	558	6	of	of	ADP
ftr-370	558	7	2008	2008	NUM
ftr-370	559	1	[	[	X
ftr-370	559	2	division	division	NOUN
ftr-370	559	3	b	b	X
ftr-370	559	4	]	]	X
ftr-370	559	5	,	,	PUNCT
ftr-370	559	6	act	act	VERB
ftr-370	559	7	§	§	PROPN
ftr-370	559	8	401	401	NUM
ftr-370	559	9	,	,	PUNCT
ftr-370	559	10	would	would	AUX
ftr-370	559	11	freeze	freeze	VERB
ftr-370	559	12	the	the	DET
ftr-370	559	13	§	§	ADJ
ftr-370	559	14	199	199	NUM
ftr-370	559	15	domestic	domestic	ADJ
ftr-370	559	16	manufacturing	manufacturing	NOUN
ftr-370	559	17	deduction	deduction	NOUN
ftr-370	559	18	for	for	ADP
ftr-370	559	19	oil	oil	NOUN
ftr-370	559	20	and	and	CCONJ
ftr-370	559	21	gas	gas	NOUN
ftr-370	559	22	producers	producer	NOUN
ftr-370	559	23	at	at	ADP
ftr-370	559	24	6	6	NUM
ftr-370	559	25	percent	percent	NOUN
ftr-370	559	26	,	,	PUNCT
ftr-370	559	27	rather	rather	ADV
ftr-370	559	28	than	than	ADP
ftr-370	559	29	increasing	increase	VERB
ftr-370	559	30	to	to	ADP
ftr-370	559	31	9	9	NUM
ftr-370	559	32	percent	percent	NOUN
ftr-370	559	33	in	in	ADP
ftr-370	559	34	2010	2010	NUM
ftr-370	559	35	as	as	SCONJ
ftr-370	559	36	scheduled	schedule	VERB
ftr-370	559	37	under	under	ADP
ftr-370	559	38	current	current	ADJ
ftr-370	559	39	law	law	NOUN
ftr-370	559	40	.	.	PUNCT
ftr-370	560	1	10	10	NUM
ftr-370	560	2	.	.	PUNCT
ftr-370	561	1	“	"	PUNCT
ftr-370	561	2	no	no	DET
ftr-370	561	3	man	man	NOUN
ftr-370	561	4	’s	’s	PART
ftr-370	561	5	life	life	NOUN
ftr-370	561	6	,	,	PUNCT
ftr-370	561	7	liberty	liberty	NOUN
ftr-370	561	8	or	or	CCONJ
ftr-370	561	9	property	property	NOUN
ftr-370	561	10	is	be	AUX
ftr-370	561	11	safe	safe	ADJ
ftr-370	561	12	while	while	SCONJ
ftr-370	561	13	the	the	DET
ftr-370	561	14	legislature	legislature	NOUN
ftr-370	561	15	is	be	AUX
ftr-370	561	16	in	in	ADP
ftr-370	561	17	session	session	NOUN
ftr-370	561	18	.	.	PUNCT
ftr-370	561	19	”	"	PUNCT
ftr-370	562	1	but	but	CCONJ
ftr-370	562	2	the	the	DET
ftr-370	562	3	legislators	legislator	NOUN
ftr-370	562	4	’	'	PUNCT
ftr-370	562	5	“	"	PUNCT
ftr-370	562	6	away	away	ADV
ftr-370	562	7	from	from	ADP
ftr-370	562	8	home	home	NOUN
ftr-370	562	9	”	"	PUNCT
ftr-370	562	10	deductions	deduction	NOUN
ftr-370	562	11	are	be	AUX
ftr-370	562	12	safe	safe	ADJ
ftr-370	562	13	.	.	PUNCT
ftr-370	563	1	reg-119518	reg-119518	PROPN
ftr-370	563	2	-	-	PUNCT
ftr-370	563	3	07	07	NUM
ftr-370	563	4	,	,	PUNCT
ftr-370	563	5	travel	travel	NOUN
ftr-370	563	6	expenses	expense	NOUN
ftr-370	563	7	of	of	ADP
ftr-370	563	8	state	state	NOUN
ftr-370	563	9	legislators	legislator	NOUN
ftr-370	563	10	,	,	PUNCT
ftr-370	563	11	73	73	NUM
ftr-370	563	12	f.r	f.r	NOUN
ftr-370	563	13	.	.	NOUN
ftr-370	563	14	16797	16797	NUM
ftr-370	563	15	(	(	PUNCT
ftr-370	563	16	3/31/08	3/31/08	NUM
ftr-370	563	17	)	)	PUNCT
ftr-370	563	18	.	.	PUNCT
ftr-370	564	1	prop	prop	NOUN
ftr-370	564	2	.	.	PUNCT
ftr-370	565	1	reg	reg	PROPN
ftr-370	565	2	.	.	PUNCT
ftr-370	566	1	§	§	PROPN
ftr-370	566	2	1.162	1.162	NUM
ftr-370	566	3	-	-	SYM
ftr-370	566	4	24	24	NUM
ftr-370	566	5	incorporates	incorporate	VERB
ftr-370	566	6	the	the	DET
ftr-370	566	7	holdings	holding	NOUN
ftr-370	566	8	of	of	ADP
ftr-370	566	9	rev	rev	PROPN
ftr-370	566	10	.	.	PROPN
ftr-370	566	11	rul	rul	PROPN
ftr-370	566	12	.	.	PUNCT
ftr-370	567	1	82	82	NUM
ftr-370	567	2	-	-	SYM
ftr-370	567	3	33	33	NUM
ftr-370	567	4	,	,	PUNCT
ftr-370	567	5	1982	1982	NUM
ftr-370	567	6	-	-	SYM
ftr-370	567	7	1	1	NUM
ftr-370	567	8	c.b	c.b	PROPN
ftr-370	567	9	.	.	PROPN
ftr-370	567	10	28	28	NUM
ftr-370	567	11	,	,	PUNCT
ftr-370	567	12	which	which	PRON
ftr-370	567	13	will	will	AUX
ftr-370	567	14	be	be	AUX
ftr-370	567	15	obsoleted	obsolete	VERB
ftr-370	567	16	when	when	SCONJ
ftr-370	567	17	the	the	DET
ftr-370	567	18	proposed	propose	VERB
ftr-370	567	19	regulations	regulation	NOUN
ftr-370	567	20	are	be	AUX
ftr-370	567	21	finalized	finalize	VERB
ftr-370	567	22	.	.	PUNCT
ftr-370	568	1	further	far	ADV
ftr-370	568	2	,	,	PUNCT
ftr-370	568	3	prop	prop	NOUN
ftr-370	568	4	.	.	PUNCT
ftr-370	569	1	reg	reg	PROPN
ftr-370	569	2	.	.	PUNCT
ftr-370	570	1	§	§	PROPN
ftr-370	570	2	1.162	1.162	NUM
ftr-370	570	3	-	-	SYM
ftr-370	570	4	24	24	NUM
ftr-370	570	5	would	would	AUX
ftr-370	570	6	provide	provide	VERB
ftr-370	570	7	that	that	SCONJ
ftr-370	570	8	a	a	DET
ftr-370	570	9	taxpayer	taxpayer	NOUN
ftr-370	570	10	becomes	become	VERB
ftr-370	570	11	a	a	DET
ftr-370	570	12	state	state	NOUN
ftr-370	570	13	legislator	legislator	NOUN
ftr-370	570	14	on	on	ADP
ftr-370	570	15	the	the	DET
ftr-370	570	16	day	day	NOUN
ftr-370	570	17	the	the	DET
ftr-370	570	18	taxpayer	taxpayer	NOUN
ftr-370	570	19	is	be	AUX
ftr-370	570	20	sworn	swear	VERB
ftr-370	570	21	into	into	ADP
ftr-370	570	22	office	office	NOUN
ftr-370	570	23	and	and	CCONJ
ftr-370	570	24	ceases	cease	VERB
ftr-370	570	25	to	to	PART
ftr-370	570	26	be	be	AUX
ftr-370	570	27	a	a	DET
ftr-370	570	28	state	state	NOUN
ftr-370	570	29	legislator	legislator	NOUN
ftr-370	570	30	on	on	ADP
ftr-370	570	31	the	the	DET
ftr-370	570	32	day	day	NOUN
ftr-370	570	33	following	follow	VERB
ftr-370	570	34	the	the	DET
ftr-370	570	35	day	day	NOUN
ftr-370	570	36	on	on	ADP
ftr-370	570	37	which	which	PRON
ftr-370	570	38	the	the	DET
ftr-370	570	39	taxpayer	taxpayer	NOUN
ftr-370	570	40	’s	’s	PART
ftr-370	570	41	term	term	NOUN
ftr-370	570	42	in	in	ADP
ftr-370	570	43	office	office	NOUN
ftr-370	570	44	ends	end	VERB
ftr-370	570	45	.	.	PUNCT
ftr-370	571	1	a	a	DET
ftr-370	571	2	legislature	legislature	NOUN
ftr-370	571	3	is	be	AUX
ftr-370	571	4	in	in	ADP
ftr-370	571	5	session	session	NOUN
ftr-370	571	6	when	when	SCONJ
ftr-370	571	7	the	the	DET
ftr-370	571	8	members	member	NOUN
ftr-370	571	9	of	of	ADP
ftr-370	571	10	the	the	DET
ftr-370	571	11	legislature	legislature	NOUN
ftr-370	571	12	are	be	AUX
ftr-370	571	13	expected	expect	VERB
ftr-370	571	14	to	to	PART
ftr-370	571	15	attend	attend	VERB
ftr-370	571	16	and	and	CCONJ
ftr-370	571	17	participate	participate	VERB
ftr-370	571	18	as	as	ADP
ftr-370	571	19	an	an	DET
ftr-370	571	20	assembled	assemble	VERB
ftr-370	571	21	body	body	NOUN
ftr-370	571	22	of	of	ADP
ftr-370	571	23	the	the	DET
ftr-370	571	24	legislature	legislature	NOUN
ftr-370	571	25	.	.	PUNCT
ftr-370	572	1	legislative	legislative	ADJ
ftr-370	572	2	days	day	NOUN
ftr-370	572	3	include	include	VERB
ftr-370	572	4	a	a	DET
ftr-370	572	5	day	day	NOUN
ftr-370	572	6	on	on	ADP
ftr-370	572	7	which	which	PRON
ftr-370	572	8	the	the	DET
ftr-370	572	9	legislator	legislator	NOUN
ftr-370	572	10	’s	’s	PART
ftr-370	572	11	attendance	attendance	NOUN
ftr-370	572	12	at	at	ADP
ftr-370	572	13	a	a	DET
ftr-370	572	14	meeting	meeting	NOUN
ftr-370	572	15	of	of	ADP
ftr-370	572	16	a	a	DET
ftr-370	572	17	committee	committee	NOUN
ftr-370	572	18	of	of	ADP
ftr-370	572	19	the	the	DET
ftr-370	572	20	legislature	legislature	NOUN
ftr-370	572	21	is	be	AUX
ftr-370	572	22	formally	formally	ADV
ftr-370	572	23	recorded	record	VERB
ftr-370	572	24	.	.	PUNCT
ftr-370	573	1	11	11	NUM
ftr-370	573	2	.	.	PUNCT
ftr-370	574	1	the	the	DET
ftr-370	574	2	tax	tax	NOUN
ftr-370	574	3	code	code	NOUN
ftr-370	574	4	comes	come	VERB
ftr-370	574	5	to	to	ADP
ftr-370	574	6	the	the	DET
ftr-370	574	7	rescue	rescue	NOUN
ftr-370	574	8	of	of	ADP
ftr-370	574	9	endangered	endangered	ADJ
ftr-370	574	10	species	specie	NOUN
ftr-370	574	11	.	.	PUNCT
ftr-370	575	1	the	the	DET
ftr-370	575	2	heartland	heartland	PROPN
ftr-370	575	3	,	,	PUNCT
ftr-370	575	4	habitat	habitat	NOUN
ftr-370	575	5	,	,	PUNCT
ftr-370	575	6	harvest	harvest	NOUN
ftr-370	575	7	,	,	PUNCT
ftr-370	575	8	and	and	CCONJ
ftr-370	575	9	horticulture	horticulture	NOUN
ftr-370	575	10	act	act	NOUN
ftr-370	575	11	of	of	ADP
ftr-370	575	12	2008	2008	NUM
ftr-370	575	13	,	,	PUNCT
ftr-370	575	14	amended	amend	VERB
ftr-370	575	15	§	§	PROPN
ftr-370	575	16	175	175	NUM
ftr-370	575	17	applies	apply	VERB
ftr-370	575	18	to	to	PART
ftr-370	575	19	extend	extend	VERB
ftr-370	575	20	current	current	ADJ
ftr-370	575	21	deductibility	deductibility	NOUN
ftr-370	575	22	to	to	ADP
ftr-370	575	23	expenses	expense	NOUN
ftr-370	575	24	incurred	incur	VERB
ftr-370	575	25	after	after	ADP
ftr-370	575	26	12/31/08	12/31/08	NUM
ftr-370	575	27	by	by	ADP
ftr-370	575	28	farmers	farmer	NOUN
ftr-370	575	29	to	to	PART
ftr-370	575	30	achieve	achieve	VERB
ftr-370	575	31	site	site	NOUN
ftr-370	575	32	-	-	PUNCT
ftr-370	575	33	specific	specific	ADJ
ftr-370	575	34	management	management	NOUN
ftr-370	575	35	actions	action	NOUN
ftr-370	575	36	pursuant	pursuant	ADJ
ftr-370	575	37	to	to	ADP
ftr-370	575	38	the	the	DET
ftr-370	575	39	endangered	endangered	PROPN
ftr-370	575	40	species	species	PROPN
ftr-370	575	41	act	act	NOUN
ftr-370	575	42	of	of	ADP
ftr-370	575	43	1973	1973	NUM
ftr-370	575	44	.	.	PUNCT
ftr-370	576	1	12	12	NUM
ftr-370	576	2	.	.	PUNCT
ftr-370	577	1	some	some	DET
ftr-370	577	2	folks	folk	NOUN
ftr-370	577	3	in	in	ADP
ftr-370	577	4	the	the	DET
ftr-370	577	5	heartland	heartland	NOUN
ftr-370	577	6	might	might	AUX
ftr-370	577	7	not	not	PART
ftr-370	577	8	like	like	VERB
ftr-370	577	9	this	this	DET
ftr-370	577	10	provision	provision	NOUN
ftr-370	577	11	.	.	PUNCT
ftr-370	578	1	section	section	NOUN
ftr-370	578	2	461(j	461(j	PROPN
ftr-370	578	3	)	)	PUNCT
ftr-370	578	4	,	,	PUNCT
ftr-370	578	5	added	add	VERB
ftr-370	578	6	by	by	ADP
ftr-370	578	7	the	the	DET
ftr-370	578	8	heartland	heartland	PROPN
ftr-370	578	9	,	,	PUNCT
ftr-370	578	10	habitat	habitat	NOUN
ftr-370	578	11	,	,	PUNCT
ftr-370	578	12	harvest	harvest	NOUN
ftr-370	578	13	,	,	PUNCT
ftr-370	578	14	and	and	CCONJ
ftr-370	578	15	horticulture	horticulture	NOUN
ftr-370	578	16	act	act	NOUN
ftr-370	578	17	of	of	ADP
ftr-370	578	18	2008	2008	NUM
ftr-370	578	19	and	and	CCONJ
ftr-370	578	20	effective	effective	ADJ
ftr-370	578	21	for	for	ADP
ftr-370	578	22	years	year	NOUN
ftr-370	578	23	beginning	begin	VERB
ftr-370	578	24	after	after	ADP
ftr-370	578	25	12/31/09	12/31/09	PROPN
ftr-370	578	26	,	,	PUNCT
ftr-370	578	27	limits	limit	VERB
ftr-370	578	28	the	the	DET
ftr-370	578	29	deductibility	deductibility	NOUN
ftr-370	578	30	of	of	ADP
ftr-370	578	31	farming	farming	NOUN
ftr-370	578	32	losses	loss	NOUN
ftr-370	578	33	in	in	ADP
ftr-370	578	34	any	any	DET
ftr-370	578	35	year	year	NOUN
ftr-370	578	36	in	in	ADP
ftr-370	578	37	which	which	PRON
ftr-370	578	38	the	the	DET
ftr-370	578	39	taxpayer	taxpayer	NOUN
ftr-370	578	40	receives	receive	VERB
ftr-370	578	41	either	either	CCONJ
ftr-370	578	42	(	(	PUNCT
ftr-370	578	43	1	1	X
ftr-370	578	44	)	)	PUNCT
ftr-370	578	45	a	a	DET
ftr-370	578	46	direct	direct	ADJ
ftr-370	578	47	or	or	CCONJ
ftr-370	578	48	counter	counter	ADJ
ftr-370	578	49	-	-	ADJ
ftr-370	578	50	cyclical	cyclical	ADJ
ftr-370	578	51	payment	payment	NOUN
ftr-370	578	52	under	under	ADP
ftr-370	578	53	title	title	NOUN
ftr-370	578	54	i	i	PRON
ftr-370	578	55	of	of	ADP
ftr-370	578	56	the	the	DET
ftr-370	578	57	food	food	NOUN
ftr-370	578	58	,	,	PUNCT
ftr-370	578	59	conservation	conservation	NOUN
ftr-370	578	60	,	,	PUNCT
ftr-370	578	61	and	and	CCONJ
ftr-370	578	62	energy	energy	NOUN
ftr-370	578	63	act	act	NOUN
ftr-370	578	64	of	of	ADP
ftr-370	578	65	2008	2008	NUM
ftr-370	578	66	(	(	PUNCT
ftr-370	578	67	or	or	CCONJ
ftr-370	578	68	any	any	DET
ftr-370	578	69	payment	payment	NOUN
ftr-370	578	70	in	in	ADP
ftr-370	578	71	lieu	lieu	NOUN
ftr-370	578	72	of	of	ADP
ftr-370	578	73	such	such	DET
ftr-370	578	74	a	a	DET
ftr-370	578	75	payment	payment	NOUN
ftr-370	578	76	)	)	PUNCT
ftr-370	578	77	,	,	PUNCT
ftr-370	578	78	or	or	CCONJ
ftr-370	578	79	(	(	PUNCT
ftr-370	578	80	2	2	X
ftr-370	578	81	)	)	PUNCT
ftr-370	578	82	any	any	DET
ftr-370	578	83	commodity	commodity	NOUN
ftr-370	578	84	credit	credit	NOUN
ftr-370	578	85	corporation	corporation	NOUN
ftr-370	578	86	(	(	PUNCT
ftr-370	578	87	ccc	ccc	NOUN
ftr-370	578	88	)	)	PUNCT
ftr-370	578	89	loan	loan	NOUN
ftr-370	578	90	.	.	PUNCT
ftr-370	579	1	the	the	DET
ftr-370	579	2	allowable	allowable	ADJ
ftr-370	579	3	farm	farm	NOUN
ftr-370	579	4	loss	loss	NOUN
ftr-370	579	5	is	be	AUX
ftr-370	579	6	limited	limit	VERB
ftr-370	579	7	to	to	ADP
ftr-370	579	8	the	the	DET
ftr-370	579	9	greater	great	ADJ
ftr-370	579	10	of	of	ADP
ftr-370	579	11	(	(	PUNCT
ftr-370	579	12	1	1	NUM
ftr-370	579	13	)	)	PUNCT
ftr-370	579	14	$	$	SYM
ftr-370	579	15	300,000	300,000	NUM
ftr-370	579	16	(	(	PUNCT
ftr-370	579	17	$	$	SYM
ftr-370	579	18	150,000	150,000	NUM
ftr-370	579	19	in	in	ADP
ftr-370	579	20	the	the	DET
ftr-370	579	21	case	case	NOUN
ftr-370	579	22	of	of	ADP
ftr-370	579	23	a	a	DET
ftr-370	579	24	married	married	ADJ
ftr-370	579	25	taxpayer	taxpayer	NOUN
ftr-370	579	26	filing	file	VERB
ftr-370	579	27	a	a	DET
ftr-370	579	28	separate	separate	ADJ
ftr-370	579	29	return	return	NOUN
ftr-370	579	30	)	)	PUNCT
ftr-370	579	31	or	or	CCONJ
ftr-370	579	32	(	(	PUNCT
ftr-370	579	33	2	2	X
ftr-370	579	34	)	)	PUNCT
ftr-370	579	35	the	the	DET
ftr-370	579	36	taxpayer	taxpayer	NOUN
ftr-370	579	37	’s	’s	PART
ftr-370	579	38	total	total	ADJ
ftr-370	579	39	net	net	ADJ
ftr-370	579	40	farm	farm	NOUN
ftr-370	579	41	income	income	NOUN
ftr-370	579	42	for	for	ADP
ftr-370	579	43	the	the	DET
ftr-370	579	44	five	five	NUM
ftr-370	579	45	preceding	precede	VERB
ftr-370	579	46	taxable	taxable	ADJ
ftr-370	579	47	years	year	NOUN
ftr-370	579	48	.	.	PUNCT
ftr-370	580	1	disallowed	disallow	VERB
ftr-370	580	2	losses	loss	NOUN
ftr-370	580	3	may	may	AUX
ftr-370	580	4	be	be	AUX
ftr-370	580	5	carried	carry	VERB
ftr-370	580	6	302	302	NUM
ftr-370	580	7	florida	florida	PROPN
ftr-370	580	8	tax	tax	NOUN
ftr-370	580	9	review	review	NOUN
ftr-370	580	10	[	[	X
ftr-370	580	11	vol	vol	NOUN
ftr-370	580	12	.	.	PUNCT
ftr-370	581	1	9	9	NUM
ftr-370	581	2	:	:	PUNCT
ftr-370	581	3	si	si	NOUN
ftr-370	581	4	forward	forward	ADV
ftr-370	581	5	indefinitely	indefinitely	ADV
ftr-370	581	6	.	.	PUNCT
ftr-370	582	1	for	for	ADP
ftr-370	582	2	partnerships	partnership	NOUN
ftr-370	582	3	and	and	CCONJ
ftr-370	582	4	s	s	NOUN
ftr-370	582	5	corporations	corporation	NOUN
ftr-370	582	6	,	,	PUNCT
ftr-370	582	7	§	§	PROPN
ftr-370	582	8	461(j	461(j	PROPN
ftr-370	582	9	)	)	PUNCT
ftr-370	582	10	applies	apply	VERB
ftr-370	582	11	at	at	ADP
ftr-370	582	12	the	the	DET
ftr-370	582	13	partner	partner	NOUN
ftr-370	582	14	or	or	CCONJ
ftr-370	582	15	shareholder	shareholder	NOUN
ftr-370	582	16	level	level	NOUN
ftr-370	582	17	.	.	PUNCT
ftr-370	583	1	13	13	NUM
ftr-370	583	2	.	.	X
ftr-370	583	3	rev	rev	PROPN
ftr-370	583	4	.	.	PROPN
ftr-370	583	5	proc	proc	PROPN
ftr-370	583	6	.	.	PUNCT
ftr-370	584	1	2008	2008	NUM
ftr-370	584	2	-	-	SYM
ftr-370	584	3	59	59	NUM
ftr-370	584	4	,	,	PUNCT
ftr-370	584	5	2008	2008	NUM
ftr-370	584	6	-	-	SYM
ftr-370	584	7	41	41	NUM
ftr-370	584	8	i.r.b	i.r.b	NOUN
ftr-370	584	9	.	.	PUNCT
ftr-370	585	1	857	857	NUM
ftr-370	585	2	(	(	PUNCT
ftr-370	585	3	9/25/08	9/25/08	NUM
ftr-370	585	4	)	)	PUNCT
ftr-370	585	5	.	.	PUNCT
ftr-370	586	1	this	this	DET
ftr-370	586	2	revenue	revenue	NOUN
ftr-370	586	3	procedure	procedure	NOUN
ftr-370	586	4	updates	update	VERB
ftr-370	586	5	per	per	ADP
ftr-370	586	6	-	-	PUNCT
ftr-370	586	7	diem	diem	NOUN
ftr-370	586	8	rates	rate	NOUN
ftr-370	586	9	that	that	PRON
ftr-370	586	10	may	may	AUX
ftr-370	586	11	be	be	AUX
ftr-370	586	12	claimed	claim	VERB
ftr-370	586	13	without	without	ADP
ftr-370	586	14	substantiation	substantiation	NOUN
ftr-370	586	15	for	for	ADP
ftr-370	586	16	travel	travel	NOUN
ftr-370	586	17	after	after	ADP
ftr-370	586	18	october	october	PROPN
ftr-370	586	19	1	1	NUM
ftr-370	586	20	,	,	PUNCT
ftr-370	586	21	2008	2008	NUM
ftr-370	586	22	.	.	PUNCT
ftr-370	587	1	allowable	allowable	ADJ
ftr-370	587	2	per	per	ADP
ftr-370	587	3	diem	diem	NOUN
ftr-370	587	4	rates	rate	NOUN
ftr-370	587	5	are	be	AUX
ftr-370	587	6	at	at	ADP
ftr-370	587	7	www.gsa.gov	www.gsa.gov	PROPN
ftr-370	587	8	.	.	PUNCT
ftr-370	588	1	14	14	NUM
ftr-370	588	2	.	.	PUNCT
ftr-370	589	1	yearout	yearout	PROPN
ftr-370	589	2	mechanical	mechanical	PROPN
ftr-370	589	3	&	&	CCONJ
ftr-370	589	4	engineering	engineering	PROPN
ftr-370	589	5	,	,	PUNCT
ftr-370	589	6	inc	inc	PROPN
ftr-370	589	7	.	.	PROPN
ftr-370	590	1	v.	v.	PROPN
ftr-370	590	2	commissioner	commissioner	PROPN
ftr-370	590	3	,	,	PUNCT
ftr-370	590	4	t.c	t.c	PROPN
ftr-370	590	5	.	.	PROPN
ftr-370	590	6	memo	memo	NOUN
ftr-370	590	7	.	.	PUNCT
ftr-370	591	1	2008	2008	NUM
ftr-370	591	2	-	-	SYM
ftr-370	591	3	217	217	NUM
ftr-370	591	4	(	(	PUNCT
ftr-370	591	5	9/24/08	9/24/08	NUM
ftr-370	591	6	)	)	PUNCT
ftr-370	591	7	.	.	PUNCT
ftr-370	592	1	the	the	DET
ftr-370	592	2	taxpayer	taxpayer	NOUN
ftr-370	592	3	was	be	AUX
ftr-370	592	4	a	a	DET
ftr-370	592	5	construction	construction	NOUN
ftr-370	592	6	company	company	NOUN
ftr-370	592	7	that	that	PRON
ftr-370	592	8	expanded	expand	VERB
ftr-370	592	9	into	into	ADP
ftr-370	592	10	high	high	ADJ
ftr-370	592	11	-	-	PUNCT
ftr-370	592	12	tech	tech	NOUN
ftr-370	592	13	buildings	building	NOUN
ftr-370	592	14	during	during	ADP
ftr-370	592	15	boom	boom	NOUN
ftr-370	592	16	years	year	NOUN
ftr-370	592	17	in	in	ADP
ftr-370	592	18	albuquerque	albuquerque	PROPN
ftr-370	592	19	,	,	PUNCT
ftr-370	592	20	new	new	ADJ
ftr-370	592	21	mexico	mexico	PROPN
ftr-370	592	22	.	.	PUNCT
ftr-370	593	1	due	due	ADP
ftr-370	593	2	to	to	ADP
ftr-370	593	3	its	its	PRON
ftr-370	593	4	financial	financial	ADJ
ftr-370	593	5	position	position	NOUN
ftr-370	593	6	and	and	CCONJ
ftr-370	593	7	the	the	DET
ftr-370	593	8	difficulty	difficulty	NOUN
ftr-370	593	9	of	of	ADP
ftr-370	593	10	reliably	reliably	ADV
ftr-370	593	11	obtaining	obtain	VERB
ftr-370	593	12	rental	rental	ADJ
ftr-370	593	13	equipment	equipment	NOUN
ftr-370	593	14	,	,	PUNCT
ftr-370	593	15	the	the	DET
ftr-370	593	16	taxpayer	taxpayer	NOUN
ftr-370	593	17	entered	enter	VERB
ftr-370	593	18	into	into	ADP
ftr-370	593	19	rental	rental	ADJ
ftr-370	593	20	equipment	equipment	NOUN
ftr-370	593	21	leases	lease	NOUN
ftr-370	593	22	with	with	ADP
ftr-370	593	23	its	its	PRON
ftr-370	593	24	shareholders	shareholder	NOUN
ftr-370	593	25	.	.	PUNCT
ftr-370	594	1	the	the	DET
ftr-370	594	2	tax	tax	NOUN
ftr-370	594	3	court	court	NOUN
ftr-370	594	4	(	(	PUNCT
ftr-370	594	5	judge	judge	NOUN
ftr-370	594	6	gale	gale	PROPN
ftr-370	594	7	)	)	PUNCT
ftr-370	594	8	rejected	reject	VERB
ftr-370	594	9	the	the	DET
ftr-370	594	10	commissioner	commissioner	NOUN
ftr-370	594	11	’s	’s	PART
ftr-370	594	12	assertion	assertion	NOUN
ftr-370	594	13	that	that	SCONJ
ftr-370	594	14	rental	rental	ADJ
ftr-370	594	15	payments	payment	NOUN
ftr-370	594	16	under	under	ADP
ftr-370	594	17	long	long	ADJ
ftr-370	594	18	-	-	PUNCT
ftr-370	594	19	term	term	NOUN
ftr-370	594	20	lease	lease	NOUN
ftr-370	594	21	contracts	contract	NOUN
ftr-370	594	22	,	,	PUNCT
ftr-370	594	23	which	which	PRON
ftr-370	594	24	also	also	ADV
ftr-370	594	25	contained	contain	VERB
ftr-370	594	26	actual	actual	ADJ
ftr-370	594	27	use	use	NOUN
ftr-370	594	28	provisions	provision	NOUN
ftr-370	594	29	,	,	PUNCT
ftr-370	594	30	were	be	AUX
ftr-370	594	31	excessive	excessive	ADJ
ftr-370	594	32	and	and	CCONJ
ftr-370	594	33	allowed	allow	VERB
ftr-370	594	34	the	the	DET
ftr-370	594	35	taxpayer	taxpayer	NOUN
ftr-370	594	36	’s	’s	PART
ftr-370	594	37	deductions	deduction	NOUN
ftr-370	594	38	for	for	ADP
ftr-370	594	39	the	the	DET
ftr-370	594	40	rental	rental	ADJ
ftr-370	594	41	payments	payment	NOUN
ftr-370	594	42	.	.	PUNCT
ftr-370	595	1	the	the	DET
ftr-370	595	2	court	court	NOUN
ftr-370	595	3	found	find	VERB
ftr-370	595	4	that	that	SCONJ
ftr-370	595	5	the	the	DET
ftr-370	595	6	unique	unique	ADJ
ftr-370	595	7	nature	nature	NOUN
ftr-370	595	8	of	of	ADP
ftr-370	595	9	equipment	equipment	NOUN
ftr-370	595	10	required	require	VERB
ftr-370	595	11	for	for	ADP
ftr-370	595	12	“	"	PUNCT
ftr-370	595	13	clean	clean	ADJ
ftr-370	595	14	room	room	NOUN
ftr-370	595	15	”	"	PUNCT
ftr-370	595	16	construction	construction	NOUN
ftr-370	595	17	and	and	CCONJ
ftr-370	595	18	the	the	DET
ftr-370	595	19	general	general	ADJ
ftr-370	595	20	business	business	NOUN
ftr-370	595	21	climate	climate	NOUN
ftr-370	595	22	in	in	ADP
ftr-370	595	23	which	which	PRON
ftr-370	595	24	the	the	DET
ftr-370	595	25	taxpayer	taxpayer	NOUN
ftr-370	595	26	operated	operate	VERB
ftr-370	595	27	established	establish	VERB
ftr-370	595	28	a	a	DET
ftr-370	595	29	business	business	NOUN
ftr-370	595	30	reason	reason	NOUN
ftr-370	595	31	for	for	ADP
ftr-370	595	32	the	the	DET
ftr-370	595	33	unique	unique	ADJ
ftr-370	595	34	leasing	leasing	NOUN
ftr-370	595	35	arrangements	arrangement	NOUN
ftr-370	595	36	.	.	PUNCT
ftr-370	596	1	15	15	NUM
ftr-370	596	2	.	.	PUNCT
ftr-370	597	1	since	since	SCONJ
ftr-370	597	2	we	we	PRON
ftr-370	597	3	are	be	AUX
ftr-370	597	4	not	not	PART
ftr-370	597	5	willing	willing	ADJ
ftr-370	597	6	to	to	PART
ftr-370	597	7	pay	pay	VERB
ftr-370	597	8	school	school	NOUN
ftr-370	597	9	teachers	teacher	NOUN
ftr-370	597	10	a	a	DET
ftr-370	597	11	living	living	NOUN
ftr-370	597	12	wage	wage	NOUN
ftr-370	597	13	,	,	PUNCT
ftr-370	597	14	let	let	VERB
ftr-370	597	15	’s	’s	PRON
ftr-370	597	16	give	give	VERB
ftr-370	597	17	them	they	PRON
ftr-370	597	18	a	a	DET
ftr-370	597	19	tax	tax	NOUN
ftr-370	597	20	break	break	NOUN
ftr-370	597	21	worth	worth	ADJ
ftr-370	597	22	less	less	ADJ
ftr-370	597	23	than	than	ADP
ftr-370	597	24	$	$	SYM
ftr-370	597	25	2	2	NUM
ftr-370	597	26	a	a	DET
ftr-370	597	27	week	week	NOUN
ftr-370	597	28	at	at	ADP
ftr-370	597	29	their	their	PRON
ftr-370	597	30	tax	tax	NOUN
ftr-370	597	31	brackets	bracket	NOUN
ftr-370	597	32	.	.	PUNCT
ftr-370	598	1	the	the	DET
ftr-370	598	2	emergency	emergency	NOUN
ftr-370	598	3	economic	economic	ADJ
ftr-370	598	4	stabilization	stabilization	NOUN
ftr-370	598	5	act	act	NOUN
ftr-370	598	6	of	of	ADP
ftr-370	598	7	2008	2008	NUM
ftr-370	598	8	[	[	X
ftr-370	598	9	division	division	NOUN
ftr-370	598	10	c	c	X
ftr-370	598	11	]	]	PUNCT
ftr-370	598	12	,	,	PUNCT
ftr-370	598	13	act	act	VERB
ftr-370	598	14	§	§	PROPN
ftr-370	598	15	203,extended	203,extended	NUM
ftr-370	598	16	through	through	ADP
ftr-370	598	17	2009	2009	NUM
ftr-370	598	18	the	the	DET
ftr-370	598	19	§	§	PROPN
ftr-370	598	20	62(a)(2)(d	62(a)(2)(d	NOUN
ftr-370	598	21	)	)	PUNCT
ftr-370	598	22	above	above	ADP
ftr-370	598	23	-	-	PUNCT
ftr-370	598	24	the	the	DET
ftr-370	598	25	-	-	PUNCT
ftr-370	598	26	line	line	NOUN
ftr-370	598	27	deduction	deduction	NOUN
ftr-370	598	28	for	for	ADP
ftr-370	598	29	up	up	ADP
ftr-370	598	30	to	to	PART
ftr-370	598	31	$	$	SYM
ftr-370	598	32	250	250	NUM
ftr-370	598	33	paid	pay	VERB
ftr-370	598	34	by	by	ADP
ftr-370	598	35	an	an	DET
ftr-370	598	36	eligible	eligible	ADJ
ftr-370	598	37	educator	educator	NOUN
ftr-370	598	38	for	for	ADP
ftr-370	598	39	books	book	NOUN
ftr-370	598	40	,	,	PUNCT
ftr-370	598	41	supplies	supply	NOUN
ftr-370	598	42	,	,	PUNCT
ftr-370	598	43	computer	computer	NOUN
ftr-370	598	44	equipment	equipment	NOUN
ftr-370	598	45	(	(	PUNCT
ftr-370	598	46	including	include	VERB
ftr-370	598	47	software	software	NOUN
ftr-370	598	48	)	)	PUNCT
ftr-370	598	49	,	,	PUNCT
ftr-370	598	50	other	other	ADJ
ftr-370	598	51	equipment	equipment	NOUN
ftr-370	598	52	,	,	PUNCT
ftr-370	598	53	and	and	CCONJ
ftr-370	598	54	supplementary	supplementary	ADJ
ftr-370	598	55	materials	material	NOUN
ftr-370	598	56	used	use	VERB
ftr-370	598	57	by	by	ADP
ftr-370	598	58	the	the	DET
ftr-370	598	59	eligible	eligible	ADJ
ftr-370	598	60	educator	educator	NOUN
ftr-370	598	61	in	in	ADP
ftr-370	598	62	the	the	DET
ftr-370	598	63	classroom	classroom	NOUN
ftr-370	598	64	.	.	PUNCT
ftr-370	599	1	e.	e.	PROPN
ftr-370	599	2	depreciation	depreciation	PROPN
ftr-370	599	3	&	&	CCONJ
ftr-370	599	4	amortization	amortization	PROPN
ftr-370	599	5	1	1	NUM
ftr-370	599	6	.	.	PUNCT
ftr-370	600	1	using	use	VERB
ftr-370	600	2	the	the	DET
ftr-370	600	3	tax	tax	NOUN
ftr-370	600	4	code	code	NOUN
ftr-370	600	5	for	for	ADP
ftr-370	600	6	subsidies	subsidy	NOUN
ftr-370	600	7	where	where	SCONJ
ftr-370	600	8	direct	direct	ADJ
ftr-370	600	9	action	action	NOUN
ftr-370	600	10	has	have	AUX
ftr-370	600	11	failed	fail	VERB
ftr-370	600	12	:	:	PUNCT
ftr-370	600	13	first	first	ADJ
ftr-370	600	14	-	-	PUNCT
ftr-370	600	15	year	year	NOUN
ftr-370	600	16	depreciation	depreciation	NOUN
ftr-370	600	17	recovery	recovery	NOUN
ftr-370	600	18	for	for	ADP
ftr-370	600	19	specified	specify	VERB
ftr-370	600	20	gulf	gulf	NOUN
ftr-370	600	21	opportunity	opportunity	NOUN
ftr-370	600	22	zone	zone	NOUN
ftr-370	600	23	extension	extension	NOUN
ftr-370	600	24	property	property	NOUN
ftr-370	600	25	.	.	PUNCT
ftr-370	601	1	notice	notice	VERB
ftr-370	601	2	2007	2007	NUM
ftr-370	601	3	-	-	SYM
ftr-370	601	4	36	36	NUM
ftr-370	601	5	,	,	PUNCT
ftr-370	601	6	2007	2007	NUM
ftr-370	601	7	-	-	SYM
ftr-370	601	8	17	17	NUM
ftr-370	601	9	i.r.b	i.r.b	NOUN
ftr-370	601	10	.	.	PUNCT
ftr-370	602	1	1000	1000	NUM
ftr-370	602	2	(	(	PUNCT
ftr-370	602	3	3/29/07	3/29/07	NUM
ftr-370	602	4	)	)	PUNCT
ftr-370	602	5	.	.	PUNCT
ftr-370	603	1	this	this	DET
ftr-370	603	2	notice	notice	NOUN
ftr-370	603	3	provides	provide	VERB
ftr-370	603	4	guidance	guidance	NOUN
ftr-370	603	5	with	with	ADP
ftr-370	603	6	respect	respect	NOUN
ftr-370	603	7	to	to	ADP
ftr-370	603	8	the	the	DET
ftr-370	603	9	50	50	NUM
ftr-370	603	10	percent	percent	NOUN
ftr-370	603	11	original	original	ADJ
ftr-370	603	12	first	first	ADJ
ftr-370	603	13	year	year	NOUN
ftr-370	603	14	deprecation	deprecation	NOUN
ftr-370	603	15	deduction	deduction	NOUN
ftr-370	603	16	provided	provide	VERB
ftr-370	603	17	under	under	ADP
ftr-370	603	18	§	§	PROPN
ftr-370	603	19	1400n(d	1400n(d	NUM
ftr-370	603	20	)	)	PUNCT
ftr-370	603	21	.	.	PUNCT
ftr-370	604	1	a	a	DET
ftr-370	604	2	50	50	NUM
ftr-370	604	3	percent	percent	NOUN
ftr-370	604	4	first	first	ADJ
ftr-370	604	5	year	year	NOUN
ftr-370	604	6	depreciation	depreciation	NOUN
ftr-370	604	7	allowance	allowance	NOUN
ftr-370	604	8	is	be	AUX
ftr-370	604	9	provided	provide	VERB
ftr-370	604	10	for	for	ADP
ftr-370	604	11	property	property	NOUN
ftr-370	604	12	placed	place	VERB
ftr-370	604	13	in	in	ADP
ftr-370	604	14	service	service	NOUN
ftr-370	604	15	in	in	ADP
ftr-370	604	16	the	the	DET
ftr-370	604	17	so	so	ADV
ftr-370	604	18	-	-	PUNCT
ftr-370	604	19	called	call	VERB
ftr-370	604	20	go	go	NOUN
ftr-370	604	21	zone	zone	NOUN
ftr-370	604	22	.	.	PUNCT
ftr-370	605	1	the	the	DET
ftr-370	605	2	tax	tax	NOUN
ftr-370	605	3	relief	relief	NOUN
ftr-370	605	4	and	and	CCONJ
ftr-370	605	5	health	health	NOUN
ftr-370	605	6	care	care	NOUN
ftr-370	605	7	act	act	NOUN
ftr-370	605	8	of	of	ADP
ftr-370	605	9	2006	2006	NUM
ftr-370	605	10	,	,	PUNCT
ftr-370	605	11	§	§	PROPN
ftr-370	605	12	120	120	NUM
ftr-370	605	13	,	,	PUNCT
ftr-370	605	14	adding	add	VERB
ftr-370	605	15	code	code	NOUN
ftr-370	605	16	§	§	PROPN
ftr-370	605	17	1400n(d)(6	1400n(d)(6	NUM
ftr-370	605	18	)	)	PUNCT
ftr-370	605	19	,	,	PUNCT
ftr-370	605	20	extends	extend	VERB
ftr-370	605	21	the	the	DET
ftr-370	605	22	placed	place	VERB
ftr-370	605	23	in	in	ADP
ftr-370	605	24	service	service	NOUN
ftr-370	605	25	date	date	NOUN
ftr-370	605	26	for	for	ADP
ftr-370	605	27	go	go	NOUN
ftr-370	605	28	zone	zone	NOUN
ftr-370	605	29	extension	extension	NOUN
ftr-370	605	30	property	property	NOUN
ftr-370	605	31	to	to	ADP
ftr-370	605	32	12/31/10	12/31/10	PROPN
ftr-370	605	33	.	.	PUNCT
ftr-370	606	1	go	go	VERB
ftr-370	606	2	zone	zone	NOUN
ftr-370	606	3	extension	extension	NOUN
ftr-370	606	4	property	property	NOUN
ftr-370	606	5	is	be	AUX
ftr-370	606	6	property	property	NOUN
ftr-370	606	7	the	the	DET
ftr-370	606	8	substantial	substantial	ADJ
ftr-370	606	9	use	use	NOUN
ftr-370	606	10	of	of	ADP
ftr-370	606	11	which	which	PRON
ftr-370	606	12	is	be	AUX
ftr-370	606	13	on	on	ADP
ftr-370	606	14	one	one	NUM
ftr-370	606	15	or	or	CCONJ
ftr-370	606	16	more	more	ADJ
ftr-370	606	17	portions	portion	NOUN
ftr-370	606	18	of	of	ADP
ftr-370	606	19	the	the	DET
ftr-370	606	20	go	go	NOUN
ftr-370	606	21	zone	zone	NOUN
ftr-370	606	22	(	(	PUNCT
ftr-370	606	23	listed	list	VERB
ftr-370	606	24	in	in	ADP
ftr-370	606	25	the	the	DET
ftr-370	606	26	notice	notice	NOUN
ftr-370	606	27	)	)	PUNCT
ftr-370	606	28	and	and	CCONJ
ftr-370	606	29	which	which	PRON
ftr-370	606	30	is	be	AUX
ftr-370	606	31	either	either	CCONJ
ftr-370	606	32	nonresidential	nonresidential	ADJ
ftr-370	606	33	real	real	ADJ
ftr-370	606	34	property	property	NOUN
ftr-370	606	35	or	or	CCONJ
ftr-370	606	36	residential	residential	ADJ
ftr-370	606	37	rental	rental	ADJ
ftr-370	606	38	property	property	NOUN
ftr-370	606	39	,	,	PUNCT
ftr-370	606	40	or	or	CCONJ
ftr-370	606	41	2009	2009	NUM
ftr-370	606	42	]	]	PUNCT
ftr-370	606	43	recent	recent	ADJ
ftr-370	606	44	developments	development	NOUN
ftr-370	606	45	in	in	ADP
ftr-370	606	46	federal	federal	ADJ
ftr-370	606	47	income	income	NOUN
ftr-370	606	48	taxation	taxation	NOUN
ftr-370	606	49	303	303	NUM
ftr-370	606	50	personal	personal	ADJ
ftr-370	606	51	property	property	NOUN
ftr-370	606	52	that	that	PRON
ftr-370	606	53	is	be	AUX
ftr-370	606	54	used	use	VERB
ftr-370	606	55	in	in	ADP
ftr-370	606	56	such	such	ADJ
ftr-370	606	57	real	real	ADJ
ftr-370	606	58	property	property	NOUN
ftr-370	606	59	and	and	CCONJ
ftr-370	606	60	is	be	AUX
ftr-370	606	61	installed	instal	VERB
ftr-370	606	62	within	within	ADP
ftr-370	606	63	90	90	NUM
ftr-370	606	64	days	day	NOUN
ftr-370	606	65	of	of	ADP
ftr-370	606	66	the	the	DET
ftr-370	606	67	date	date	NOUN
ftr-370	606	68	the	the	DET
ftr-370	606	69	building	building	NOUN
ftr-370	606	70	is	be	AUX
ftr-370	606	71	placed	place	VERB
ftr-370	606	72	in	in	ADP
ftr-370	606	73	service	service	NOUN
ftr-370	606	74	.	.	PUNCT
ftr-370	607	1	otherwise	otherwise	ADV
ftr-370	607	2	,	,	PUNCT
ftr-370	607	3	property	property	NOUN
ftr-370	607	4	eligible	eligible	ADJ
ftr-370	607	5	for	for	ADP
ftr-370	607	6	the	the	DET
ftr-370	607	7	50	50	NUM
ftr-370	607	8	percent	percent	NOUN
ftr-370	607	9	first	first	ADJ
ftr-370	607	10	year	year	NOUN
ftr-370	607	11	depreciation	depreciation	NOUN
ftr-370	607	12	must	must	AUX
ftr-370	607	13	have	have	AUX
ftr-370	607	14	been	be	AUX
ftr-370	607	15	placed	place	VERB
ftr-370	607	16	in	in	ADP
ftr-370	607	17	service	service	NOUN
ftr-370	607	18	by	by	ADP
ftr-370	607	19	12/31/07	12/31/07	PROPN
ftr-370	607	20	,	,	PUNCT
ftr-370	607	21	or	or	CCONJ
ftr-370	607	22	12/31/08	12/31/08	NUM
ftr-370	607	23	,	,	PUNCT
ftr-370	607	24	for	for	ADP
ftr-370	607	25	qualified	qualified	ADJ
ftr-370	607	26	nonresidential	nonresidential	ADJ
ftr-370	607	27	real	real	ADJ
ftr-370	607	28	property	property	NOUN
ftr-370	607	29	and	and	CCONJ
ftr-370	607	30	residential	residential	ADJ
ftr-370	607	31	rental	rental	ADJ
ftr-370	607	32	property	property	NOUN
ftr-370	607	33	.	.	PUNCT
ftr-370	608	1	the	the	DET
ftr-370	608	2	notice	notice	NOUN
ftr-370	608	3	also	also	ADV
ftr-370	608	4	explains	explain	VERB
ftr-370	608	5	the	the	DET
ftr-370	608	6	requirement	requirement	NOUN
ftr-370	608	7	that	that	SCONJ
ftr-370	608	8	original	original	ADJ
ftr-370	608	9	use	use	NOUN
ftr-370	608	10	of	of	ADP
ftr-370	608	11	the	the	DET
ftr-370	608	12	property	property	NOUN
ftr-370	608	13	must	must	AUX
ftr-370	608	14	commence	commence	VERB
ftr-370	608	15	with	with	ADP
ftr-370	608	16	the	the	DET
ftr-370	608	17	taxpayer	taxpayer	NOUN
ftr-370	608	18	.	.	PUNCT
ftr-370	609	1	a.	a.	PROPN
ftr-370	609	2	go	go	PROPN
ftr-370	609	3	zone	zone	NOUN
ftr-370	609	4	depreciation	depreciation	NOUN
ftr-370	609	5	recapture	recapture	NOUN
ftr-370	609	6	,	,	PUNCT
ftr-370	609	7	or	or	CCONJ
ftr-370	609	8	not	not	PART
ftr-370	609	9	,	,	PUNCT
ftr-370	609	10	for	for	ADP
ftr-370	609	11	like	like	ADP
ftr-370	609	12	-	-	PUNCT
ftr-370	609	13	kind	kind	NOUN
ftr-370	609	14	exchanges	exchange	NOUN
ftr-370	609	15	and	and	CCONJ
ftr-370	609	16	involuntary	involuntary	ADJ
ftr-370	609	17	conversions	conversion	NOUN
ftr-370	609	18	.	.	PUNCT
ftr-370	610	1	notice	notice	VERB
ftr-370	610	2	2008	2008	NUM
ftr-370	610	3	-	-	SYM
ftr-370	610	4	25	25	NUM
ftr-370	610	5	,	,	PUNCT
ftr-370	610	6	2008	2008	NUM
ftr-370	610	7	-	-	SYM
ftr-370	610	8	9	9	NUM
ftr-370	610	9	i.r.b	i.r.b	NOUN
ftr-370	610	10	.	.	PUNCT
ftr-370	611	1	484	484	NUM
ftr-370	611	2	(	(	PUNCT
ftr-370	611	3	2/11/08	2/11/08	NUM
ftr-370	611	4	)	)	PUNCT
ftr-370	611	5	.	.	PUNCT
ftr-370	612	1	section	section	NOUN
ftr-370	612	2	1400n(d)(5	1400n(d)(5	NUM
ftr-370	612	3	)	)	PUNCT
ftr-370	612	4	requires	require	VERB
ftr-370	612	5	recapture	recapture	NOUN
ftr-370	612	6	of	of	ADP
ftr-370	612	7	tax	tax	NOUN
ftr-370	612	8	benefits	benefit	NOUN
ftr-370	612	9	for	for	ADP
ftr-370	612	10	go	go	NOUN
ftr-370	612	11	zone	zone	NOUN
ftr-370	612	12	property	property	NOUN
ftr-370	612	13	that	that	PRON
ftr-370	612	14	ceases	cease	VERB
ftr-370	612	15	to	to	PART
ftr-370	612	16	be	be	AUX
ftr-370	612	17	go	go	VERB
ftr-370	612	18	zone	zone	NOUN
ftr-370	612	19	property	property	NOUN
ftr-370	612	20	.	.	PUNCT
ftr-370	613	1	if	if	SCONJ
ftr-370	613	2	go	go	VERB
ftr-370	613	3	zone	zone	NOUN
ftr-370	613	4	property	property	NOUN
ftr-370	613	5	is	be	AUX
ftr-370	613	6	transferred	transfer	VERB
ftr-370	613	7	by	by	ADP
ftr-370	613	8	a	a	DET
ftr-370	613	9	taxpayer	taxpayer	NOUN
ftr-370	613	10	in	in	ADP
ftr-370	613	11	a	a	DET
ftr-370	613	12	like	like	ADJ
ftr-370	613	13	-	-	PUNCT
ftr-370	613	14	kind	kind	NOUN
ftr-370	613	15	exchange	exchange	NOUN
ftr-370	613	16	or	or	CCONJ
ftr-370	613	17	as	as	ADP
ftr-370	613	18	a	a	DET
ftr-370	613	19	result	result	NOUN
ftr-370	613	20	of	of	ADP
ftr-370	613	21	an	an	DET
ftr-370	613	22	involuntary	involuntary	ADJ
ftr-370	613	23	conversion	conversion	NOUN
ftr-370	613	24	and	and	CCONJ
ftr-370	613	25	the	the	DET
ftr-370	613	26	replacement	replacement	NOUN
ftr-370	613	27	property	property	NOUN
ftr-370	613	28	is	be	AUX
ftr-370	613	29	go	go	VERB
ftr-370	613	30	zone	zone	NOUN
ftr-370	613	31	property	property	NOUN
ftr-370	613	32	in	in	ADP
ftr-370	613	33	the	the	DET
ftr-370	613	34	taxpayer	taxpayer	NOUN
ftr-370	613	35	’s	’s	PART
ftr-370	613	36	hands	hand	NOUN
ftr-370	613	37	,	,	PUNCT
ftr-370	613	38	there	there	PRON
ftr-370	613	39	is	be	VERB
ftr-370	613	40	no	no	DET
ftr-370	613	41	recapture	recapture	NOUN
ftr-370	613	42	.	.	PUNCT
ftr-370	614	1	if	if	SCONJ
ftr-370	614	2	go	go	VERB
ftr-370	614	3	zone	zone	NOUN
ftr-370	614	4	property	property	NOUN
ftr-370	614	5	is	be	AUX
ftr-370	614	6	transferred	transfer	VERB
ftr-370	614	7	by	by	ADP
ftr-370	614	8	a	a	DET
ftr-370	614	9	taxpayer	taxpayer	NOUN
ftr-370	614	10	in	in	ADP
ftr-370	614	11	a	a	DET
ftr-370	614	12	like	like	ADJ
ftr-370	614	13	-	-	PUNCT
ftr-370	614	14	kind	kind	NOUN
ftr-370	614	15	exchange	exchange	NOUN
ftr-370	614	16	or	or	CCONJ
ftr-370	614	17	as	as	ADP
ftr-370	614	18	a	a	DET
ftr-370	614	19	result	result	NOUN
ftr-370	614	20	of	of	ADP
ftr-370	614	21	an	an	DET
ftr-370	614	22	involuntary	involuntary	ADJ
ftr-370	614	23	conversion	conversion	NOUN
ftr-370	614	24	and	and	CCONJ
ftr-370	614	25	the	the	DET
ftr-370	614	26	replacement	replacement	NOUN
ftr-370	614	27	property	property	NOUN
ftr-370	614	28	is	be	AUX
ftr-370	614	29	not	not	PART
ftr-370	614	30	go	go	VERB
ftr-370	614	31	zone	zone	NOUN
ftr-370	614	32	property	property	NOUN
ftr-370	614	33	in	in	ADP
ftr-370	614	34	the	the	DET
ftr-370	614	35	taxpayer	taxpayer	NOUN
ftr-370	614	36	’s	’s	PART
ftr-370	614	37	hands	hand	NOUN
ftr-370	614	38	and	and	CCONJ
ftr-370	614	39	is	be	AUX
ftr-370	614	40	not	not	PART
ftr-370	614	41	substantially	substantially	ADV
ftr-370	614	42	used	use	VERB
ftr-370	614	43	in	in	ADP
ftr-370	614	44	the	the	DET
ftr-370	614	45	go	go	NOUN
ftr-370	614	46	zone	zone	NOUN
ftr-370	614	47	or	or	CCONJ
ftr-370	614	48	in	in	ADP
ftr-370	614	49	the	the	DET
ftr-370	614	50	active	active	ADJ
ftr-370	614	51	conduct	conduct	NOUN
ftr-370	614	52	of	of	ADP
ftr-370	614	53	a	a	DET
ftr-370	614	54	trade	trade	NOUN
ftr-370	614	55	or	or	CCONJ
ftr-370	614	56	business	business	NOUN
ftr-370	614	57	by	by	ADP
ftr-370	614	58	the	the	DET
ftr-370	614	59	taxpayer	taxpayer	NOUN
ftr-370	614	60	in	in	ADP
ftr-370	614	61	the	the	DET
ftr-370	614	62	go	go	NOUN
ftr-370	614	63	zone	zone	NOUN
ftr-370	614	64	,	,	PUNCT
ftr-370	614	65	there	there	PRON
ftr-370	614	66	is	be	VERB
ftr-370	614	67	recapture	recapture	NOUN
ftr-370	614	68	.	.	PUNCT
ftr-370	615	1	if	if	SCONJ
ftr-370	615	2	go	go	VERB
ftr-370	615	3	zone	zone	NOUN
ftr-370	615	4	property	property	NOUN
ftr-370	615	5	is	be	AUX
ftr-370	615	6	transferred	transfer	VERB
ftr-370	615	7	by	by	ADP
ftr-370	615	8	a	a	DET
ftr-370	615	9	taxpayer	taxpayer	NOUN
ftr-370	615	10	in	in	ADP
ftr-370	615	11	a	a	DET
ftr-370	615	12	like	like	ADJ
ftr-370	615	13	-	-	PUNCT
ftr-370	615	14	kind	kind	NOUN
ftr-370	615	15	exchange	exchange	NOUN
ftr-370	615	16	or	or	CCONJ
ftr-370	615	17	as	as	ADP
ftr-370	615	18	a	a	DET
ftr-370	615	19	result	result	NOUN
ftr-370	615	20	of	of	ADP
ftr-370	615	21	an	an	DET
ftr-370	615	22	involuntary	involuntary	ADJ
ftr-370	615	23	conversion	conversion	NOUN
ftr-370	615	24	and	and	CCONJ
ftr-370	615	25	the	the	DET
ftr-370	615	26	replacement	replacement	NOUN
ftr-370	615	27	property	property	NOUN
ftr-370	615	28	is	be	AUX
ftr-370	615	29	not	not	PART
ftr-370	615	30	go	go	VERB
ftr-370	615	31	zone	zone	NOUN
ftr-370	615	32	property	property	NOUN
ftr-370	615	33	in	in	ADP
ftr-370	615	34	the	the	DET
ftr-370	615	35	taxpayer	taxpayer	NOUN
ftr-370	615	36	’s	’s	PART
ftr-370	615	37	hands	hand	NOUN
ftr-370	615	38	but	but	CCONJ
ftr-370	615	39	is	be	AUX
ftr-370	615	40	substantially	substantially	ADV
ftr-370	615	41	used	use	VERB
ftr-370	615	42	in	in	ADP
ftr-370	615	43	the	the	DET
ftr-370	615	44	go	go	NOUN
ftr-370	615	45	zone	zone	NOUN
ftr-370	615	46	and	and	CCONJ
ftr-370	615	47	in	in	ADP
ftr-370	615	48	the	the	DET
ftr-370	615	49	active	active	ADJ
ftr-370	615	50	conduct	conduct	NOUN
ftr-370	615	51	of	of	ADP
ftr-370	615	52	a	a	DET
ftr-370	615	53	trade	trade	NOUN
ftr-370	615	54	or	or	CCONJ
ftr-370	615	55	business	business	NOUN
ftr-370	615	56	by	by	ADP
ftr-370	615	57	the	the	DET
ftr-370	615	58	taxpayer	taxpayer	NOUN
ftr-370	615	59	in	in	ADP
ftr-370	615	60	the	the	DET
ftr-370	615	61	go	go	NOUN
ftr-370	615	62	zone	zone	NOUN
ftr-370	615	63	,	,	PUNCT
ftr-370	615	64	there	there	PRON
ftr-370	615	65	is	be	VERB
ftr-370	615	66	no	no	DET
ftr-370	615	67	recapture	recapture	NOUN
ftr-370	615	68	.	.	PUNCT
ftr-370	616	1	but	but	CCONJ
ftr-370	616	2	,	,	PUNCT
ftr-370	616	3	if	if	SCONJ
ftr-370	616	4	the	the	DET
ftr-370	616	5	replacement	replacement	NOUN
ftr-370	616	6	property	property	NOUN
ftr-370	616	7	subsequently	subsequently	ADV
ftr-370	616	8	ceases	cease	VERB
ftr-370	616	9	to	to	PART
ftr-370	616	10	be	be	AUX
ftr-370	616	11	substantially	substantially	ADV
ftr-370	616	12	used	use	VERB
ftr-370	616	13	in	in	ADP
ftr-370	616	14	the	the	DET
ftr-370	616	15	go	go	NOUN
ftr-370	616	16	zone	zone	NOUN
ftr-370	616	17	or	or	CCONJ
ftr-370	616	18	in	in	ADP
ftr-370	616	19	the	the	DET
ftr-370	616	20	active	active	ADJ
ftr-370	616	21	conduct	conduct	NOUN
ftr-370	616	22	of	of	ADP
ftr-370	616	23	a	a	DET
ftr-370	616	24	trade	trade	NOUN
ftr-370	616	25	or	or	CCONJ
ftr-370	616	26	business	business	NOUN
ftr-370	616	27	by	by	ADP
ftr-370	616	28	the	the	DET
ftr-370	616	29	taxpayer	taxpayer	NOUN
ftr-370	616	30	in	in	ADP
ftr-370	616	31	the	the	DET
ftr-370	616	32	go	go	NOUN
ftr-370	616	33	zone	zone	NOUN
ftr-370	616	34	,	,	PUNCT
ftr-370	616	35	there	there	PRON
ftr-370	616	36	is	be	VERB
ftr-370	616	37	recapture	recapture	NOUN
ftr-370	616	38	.	.	PUNCT
ftr-370	617	1	b.	b.	PROPN
ftr-370	618	1	the	the	DET
ftr-370	618	2	housing	housing	NOUN
ftr-370	618	3	assistance	assistance	NOUN
ftr-370	618	4	tax	tax	NOUN
ftr-370	618	5	act	act	NOUN
ftr-370	618	6	of	of	ADP
ftr-370	618	7	2008	2008	NUM
ftr-370	618	8	,	,	PUNCT
ftr-370	618	9	§	§	PROPN
ftr-370	618	10	3082(b	3082(b	NUM
ftr-370	618	11	)	)	PUNCT
ftr-370	619	1	,	,	PUNCT
ftr-370	619	2	extends	extend	VERB
ftr-370	619	3	the	the	DET
ftr-370	619	4	date	date	NOUN
ftr-370	619	5	for	for	ADP
ftr-370	619	6	commencing	commence	VERB
ftr-370	619	7	construction	construction	NOUN
ftr-370	619	8	of	of	ADP
ftr-370	619	9	self	self	NOUN
ftr-370	619	10	-	-	PUNCT
ftr-370	619	11	produced	produce	VERB
ftr-370	619	12	property	property	NOUN
ftr-370	619	13	eligible	eligible	ADJ
ftr-370	619	14	for	for	ADP
ftr-370	619	15	go	go	NOUN
ftr-370	619	16	zone	zone	NOUN
ftr-370	619	17	depreciation	depreciation	NOUN
ftr-370	619	18	.	.	PUNCT
ftr-370	620	1	formerly	formerly	ADV
ftr-370	620	2	the	the	DET
ftr-370	620	3	50	50	NUM
ftr-370	620	4	percent	percent	NOUN
ftr-370	620	5	depreciation	depreciation	NOUN
ftr-370	620	6	allowance	allowance	NOUN
ftr-370	620	7	was	be	AUX
ftr-370	620	8	available	available	ADJ
ftr-370	620	9	for	for	ADP
ftr-370	620	10	gulf	gulf	NOUN
ftr-370	620	11	opportunity	opportunity	NOUN
ftr-370	620	12	zone	zone	NOUN
ftr-370	620	13	property	property	NOUN
ftr-370	620	14	only	only	ADV
ftr-370	620	15	if	if	SCONJ
ftr-370	620	16	the	the	DET
ftr-370	620	17	taxpayer	taxpayer	NOUN
ftr-370	620	18	began	begin	VERB
ftr-370	620	19	construction	construction	NOUN
ftr-370	620	20	of	of	ADP
ftr-370	620	21	the	the	DET
ftr-370	620	22	property	property	NOUN
ftr-370	620	23	before	before	ADP
ftr-370	620	24	january	january	PROPN
ftr-370	620	25	1	1	NUM
ftr-370	620	26	,	,	PUNCT
ftr-370	620	27	2008	2008	NUM
ftr-370	620	28	.	.	PUNCT
ftr-370	621	1	the	the	DET
ftr-370	621	2	2008	2008	NUM
ftr-370	621	3	act	act	NOUN
ftr-370	621	4	deletes	delete	VERB
ftr-370	621	5	the	the	DET
ftr-370	621	6	january	january	PROPN
ftr-370	621	7	1	1	NUM
ftr-370	621	8	,	,	PUNCT
ftr-370	621	9	2008	2008	NUM
ftr-370	621	10	date	date	NOUN
ftr-370	621	11	,	,	PUNCT
ftr-370	621	12	but	but	CCONJ
ftr-370	621	13	retains	retain	VERB
ftr-370	621	14	all	all	DET
ftr-370	621	15	other	other	ADJ
ftr-370	621	16	deadlines	deadline	NOUN
ftr-370	621	17	.	.	PUNCT
ftr-370	622	1	2	2	X
ftr-370	622	2	.	.	X
ftr-370	622	3	rev	rev	PROPN
ftr-370	622	4	.	.	PROPN
ftr-370	622	5	proc	proc	PROPN
ftr-370	622	6	.	.	PUNCT
ftr-370	622	7	2008	2008	NUM
ftr-370	622	8	-	-	SYM
ftr-370	622	9	22	22	NUM
ftr-370	622	10	,	,	PUNCT
ftr-370	622	11	2008	2008	NUM
ftr-370	622	12	-	-	SYM
ftr-370	622	13	12	12	NUM
ftr-370	622	14	i.r.b	i.r.b	NOUN
ftr-370	622	15	.	.	PUNCT
ftr-370	623	1	658	658	NUM
ftr-370	623	2	(	(	PUNCT
ftr-370	623	3	3/13/08	3/13/08	NUM
ftr-370	623	4	)	)	PUNCT
ftr-370	623	5	.	.	PUNCT
ftr-370	624	1	for	for	ADP
ftr-370	624	2	cars	car	NOUN
ftr-370	624	3	subject	subject	ADJ
ftr-370	624	4	to	to	ADP
ftr-370	624	5	the	the	DET
ftr-370	624	6	limitations	limitation	NOUN
ftr-370	624	7	of	of	ADP
ftr-370	624	8	§	§	PROPN
ftr-370	624	9	280f	280f	PROPN
ftr-370	624	10	placed	place	VERB
ftr-370	624	11	in	in	ADP
ftr-370	624	12	service	service	NOUN
ftr-370	624	13	in	in	ADP
ftr-370	624	14	2008	2008	NUM
ftr-370	624	15	,	,	PUNCT
ftr-370	624	16	to	to	PART
ftr-370	624	17	which	which	PRON
ftr-370	624	18	the	the	DET
ftr-370	624	19	50	50	NUM
ftr-370	624	20	-	-	PUNCT
ftr-370	624	21	percent	percent	NOUN
ftr-370	624	22	additional	additional	ADJ
ftr-370	624	23	first	first	ADJ
ftr-370	624	24	year	year	NOUN
ftr-370	624	25	depreciation	depreciation	NOUN
ftr-370	624	26	does	do	AUX
ftr-370	624	27	not	not	PART
ftr-370	624	28	apply	apply	VERB
ftr-370	624	29	,	,	PUNCT
ftr-370	624	30	the	the	DET
ftr-370	624	31	limit	limit	NOUN
ftr-370	624	32	is	be	AUX
ftr-370	624	33	$	$	SYM
ftr-370	624	34	2,960	2,960	NUM
ftr-370	624	35	for	for	ADP
ftr-370	624	36	the	the	DET
ftr-370	624	37	first	first	ADJ
ftr-370	624	38	year	year	NOUN
ftr-370	624	39	,	,	PUNCT
ftr-370	624	40	$	$	SYM
ftr-370	624	41	4,800	4,800	NUM
ftr-370	624	42	for	for	ADP
ftr-370	624	43	the	the	DET
ftr-370	624	44	second	second	ADJ
ftr-370	624	45	year	year	NOUN
ftr-370	624	46	,	,	PUNCT
ftr-370	624	47	$	$	SYM
ftr-370	624	48	2,850	2,850	NUM
ftr-370	624	49	for	for	ADP
ftr-370	624	50	the	the	DET
ftr-370	624	51	third	third	ADJ
ftr-370	624	52	year	year	NOUN
ftr-370	624	53	,	,	PUNCT
ftr-370	624	54	and	and	CCONJ
ftr-370	624	55	$	$	SYM
ftr-370	624	56	1,775	1,775	NUM
ftr-370	624	57	for	for	ADP
ftr-370	624	58	each	each	DET
ftr-370	624	59	succeeding	succeed	VERB
ftr-370	624	60	year	year	NOUN
ftr-370	624	61	;	;	PUNCT
ftr-370	624	62	for	for	ADP
ftr-370	624	63	trucks	truck	NOUN
ftr-370	624	64	and	and	CCONJ
ftr-370	624	65	vans	van	NOUN
ftr-370	624	66	placed	place	VERB
ftr-370	624	67	in	in	ADP
ftr-370	624	68	service	service	NOUN
ftr-370	624	69	in	in	ADP
ftr-370	624	70	2008	2008	NUM
ftr-370	624	71	the	the	DET
ftr-370	624	72	limit	limit	NOUN
ftr-370	624	73	is	be	AUX
ftr-370	624	74	$	$	SYM
ftr-370	624	75	3,160	3,160	NUM
ftr-370	624	76	for	for	ADP
ftr-370	624	77	the	the	DET
ftr-370	624	78	first	first	ADJ
ftr-370	624	79	year	year	NOUN
ftr-370	624	80	,	,	PUNCT
ftr-370	624	81	$	$	SYM
ftr-370	624	82	5,100	5,100	NUM
ftr-370	624	83	for	for	ADP
ftr-370	624	84	the	the	DET
ftr-370	624	85	second	second	ADJ
ftr-370	624	86	year	year	NOUN
ftr-370	624	87	,	,	PUNCT
ftr-370	624	88	$	$	SYM
ftr-370	624	89	3,050	3,050	NUM
ftr-370	624	90	for	for	ADP
ftr-370	624	91	the	the	DET
ftr-370	624	92	third	third	ADJ
ftr-370	624	93	year	year	NOUN
ftr-370	624	94	,	,	PUNCT
ftr-370	624	95	and	and	CCONJ
ftr-370	624	96	$	$	SYM
ftr-370	624	97	1,875	1,875	NUM
ftr-370	624	98	for	for	ADP
ftr-370	624	99	each	each	DET
ftr-370	624	100	succeeding	succeed	VERB
ftr-370	624	101	year	year	NOUN
ftr-370	624	102	;	;	PUNCT
ftr-370	624	103	for	for	ADP
ftr-370	624	104	cars	car	NOUN
ftr-370	624	105	placed	place	VERB
ftr-370	624	106	in	in	ADP
ftr-370	624	107	service	service	NOUN
ftr-370	624	108	in	in	ADP
ftr-370	624	109	2008	2008	NUM
ftr-370	624	110	,	,	PUNCT
ftr-370	624	111	to	to	PART
ftr-370	624	112	which	which	PRON
ftr-370	624	113	the	the	DET
ftr-370	624	114	50	50	NUM
ftr-370	624	115	-	-	PUNCT
ftr-370	624	116	percent	percent	NOUN
ftr-370	624	117	additional	additional	ADJ
ftr-370	624	118	first	first	ADJ
ftr-370	624	119	year	year	NOUN
ftr-370	624	120	depreciation	depreciation	NOUN
ftr-370	624	121	applies	apply	VERB
ftr-370	624	122	,	,	PUNCT
ftr-370	624	123	the	the	DET
ftr-370	624	124	limit	limit	NOUN
ftr-370	624	125	is	be	AUX
ftr-370	624	126	$	$	SYM
ftr-370	624	127	10,960	10,960	NUM
ftr-370	624	128	for	for	ADP
ftr-370	624	129	the	the	DET
ftr-370	624	130	first	first	ADJ
ftr-370	624	131	year	year	NOUN
ftr-370	624	132	,	,	PUNCT
ftr-370	624	133	$	$	SYM
ftr-370	624	134	4,800	4,800	NUM
ftr-370	624	135	for	for	ADP
ftr-370	624	136	the	the	DET
ftr-370	624	137	second	second	ADJ
ftr-370	624	138	year	year	NOUN
ftr-370	624	139	,	,	PUNCT
ftr-370	624	140	$	$	SYM
ftr-370	624	141	2,850	2,850	NUM
ftr-370	624	142	for	for	ADP
ftr-370	624	143	the	the	DET
ftr-370	624	144	third	third	ADJ
ftr-370	624	145	year	year	NOUN
ftr-370	624	146	,	,	PUNCT
ftr-370	624	147	and	and	CCONJ
ftr-370	624	148	$	$	SYM
ftr-370	624	149	1,775	1,775	NUM
ftr-370	624	150	for	for	ADP
ftr-370	624	151	each	each	DET
ftr-370	624	152	succeeding	succeed	VERB
ftr-370	624	153	year	year	NOUN
ftr-370	624	154	;	;	PUNCT
ftr-370	624	155	for	for	ADP
ftr-370	624	156	trucks	truck	NOUN
ftr-370	624	157	and	and	CCONJ
ftr-370	624	158	vans	van	NOUN
ftr-370	624	159	placed	place	VERB
ftr-370	624	160	in	in	ADP
ftr-370	624	161	service	service	NOUN
ftr-370	624	162	in	in	ADP
ftr-370	624	163	304	304	NUM
ftr-370	624	164	florida	florida	PROPN
ftr-370	624	165	tax	tax	NOUN
ftr-370	624	166	review	review	NOUN
ftr-370	624	167	[	[	X
ftr-370	624	168	vol	vol	NOUN
ftr-370	624	169	.	.	PUNCT
ftr-370	625	1	9	9	NUM
ftr-370	625	2	:	:	SYM
ftr-370	625	3	si	si	PROPN
ftr-370	625	4	2008	2008	NUM
ftr-370	625	5	,	,	PUNCT
ftr-370	625	6	to	to	PART
ftr-370	625	7	which	which	PRON
ftr-370	625	8	50	50	NUM
ftr-370	625	9	-	-	PUNCT
ftr-370	625	10	percent	percent	NOUN
ftr-370	625	11	additional	additional	ADJ
ftr-370	625	12	first	first	ADJ
ftr-370	625	13	year	year	NOUN
ftr-370	625	14	depreciation	depreciation	NOUN
ftr-370	625	15	applies	apply	VERB
ftr-370	625	16	,	,	PUNCT
ftr-370	625	17	the	the	DET
ftr-370	625	18	limit	limit	NOUN
ftr-370	625	19	is	be	AUX
ftr-370	625	20	$	$	SYM
ftr-370	625	21	11,160	11,160	NUM
ftr-370	625	22	for	for	ADP
ftr-370	625	23	the	the	DET
ftr-370	625	24	first	first	ADJ
ftr-370	625	25	year	year	NOUN
ftr-370	625	26	,	,	PUNCT
ftr-370	625	27	$	$	SYM
ftr-370	625	28	5,100	5,100	NUM
ftr-370	625	29	for	for	ADP
ftr-370	625	30	the	the	DET
ftr-370	625	31	second	second	ADJ
ftr-370	625	32	year	year	NOUN
ftr-370	625	33	,	,	PUNCT
ftr-370	625	34	$	$	SYM
ftr-370	625	35	3,050	3,050	NUM
ftr-370	625	36	for	for	ADP
ftr-370	625	37	the	the	DET
ftr-370	625	38	third	third	ADJ
ftr-370	625	39	year	year	NOUN
ftr-370	625	40	,	,	PUNCT
ftr-370	625	41	and	and	CCONJ
ftr-370	625	42	$	$	SYM
ftr-370	625	43	1,875	1,875	NUM
ftr-370	625	44	for	for	ADP
ftr-370	625	45	each	each	DET
ftr-370	625	46	succeeding	succeed	VERB
ftr-370	625	47	year	year	NOUN
ftr-370	625	48	.	.	PUNCT
ftr-370	626	1	3	3	X
ftr-370	626	2	.	.	X
ftr-370	626	3	the	the	DET
ftr-370	626	4	economic	economic	ADJ
ftr-370	626	5	stimulus	stimulus	ADJ
ftr-370	626	6	act	act	NOUN
ftr-370	626	7	of	of	ADP
ftr-370	626	8	2008	2008	NUM
ftr-370	626	9	,	,	PUNCT
ftr-370	626	10	p.l	p.l	PROPN
ftr-370	626	11	.	.	NOUN
ftr-370	626	12	110	110	NUM
ftr-370	626	13	-	-	SYM
ftr-370	626	14	185	185	NUM
ftr-370	626	15	,	,	PUNCT
ftr-370	626	16	reinstated	reinstate	VERB
ftr-370	626	17	the	the	DET
ftr-370	626	18	first	first	ADJ
ftr-370	626	19	year	year	NOUN
ftr-370	626	20	50	50	NUM
ftr-370	626	21	percent	percent	NOUN
ftr-370	626	22	depreciation	depreciation	NOUN
ftr-370	626	23	allowance	allowance	NOUN
ftr-370	626	24	of	of	ADP
ftr-370	626	25	§	§	PROPN
ftr-370	626	26	168(k	168(k	PROPN
ftr-370	626	27	)	)	PUNCT
ftr-370	626	28	for	for	ADP
ftr-370	626	29	property	property	NOUN
ftr-370	626	30	placed	place	VERB
ftr-370	626	31	in	in	ADP
ftr-370	626	32	service	service	NOUN
ftr-370	626	33	in	in	ADP
ftr-370	626	34	2008	2008	NUM
ftr-370	626	35	.	.	PUNCT
ftr-370	627	1	a.	a.	NOUN
ftr-370	628	1	the	the	DET
ftr-370	628	2	irs	irs	PROPN
ftr-370	628	3	says	say	VERB
ftr-370	628	4	that	that	SCONJ
ftr-370	628	5	the	the	DET
ftr-370	628	6	old	old	ADJ
ftr-370	628	7	regulations	regulation	NOUN
ftr-370	628	8	still	still	ADV
ftr-370	628	9	apply	apply	VERB
ftr-370	628	10	.	.	PUNCT
ftr-370	629	1	i.r	i.r	PRON
ftr-370	629	2	.	.	NOUN
ftr-370	629	3	2008	2008	NUM
ftr-370	629	4	-	-	SYM
ftr-370	629	5	58	58	NUM
ftr-370	629	6	(	(	PUNCT
ftr-370	629	7	4/11/08	4/11/08	NUM
ftr-370	629	8	)	)	PUNCT
ftr-370	629	9	.	.	PUNCT
ftr-370	630	1	the	the	DET
ftr-370	630	2	irs	irs	PROPN
ftr-370	630	3	has	have	AUX
ftr-370	630	4	indicated	indicate	VERB
ftr-370	630	5	that	that	SCONJ
ftr-370	630	6	reg	reg	NOUN
ftr-370	630	7	.	.	PUNCT
ftr-370	631	1	§	§	PROPN
ftr-370	631	2	1.168(k)-1	1.168(k)-1	PROPN
ftr-370	631	3	,	,	PUNCT
ftr-370	631	4	promulgated	promulgate	VERB
ftr-370	631	5	under	under	ADP
ftr-370	631	6	the	the	DET
ftr-370	631	7	earlier	early	ADJ
ftr-370	631	8	provision	provision	NOUN
ftr-370	631	9	,	,	PUNCT
ftr-370	631	10	will	will	AUX
ftr-370	631	11	apply	apply	VERB
ftr-370	631	12	to	to	ADP
ftr-370	631	13	bonus	bonus	NOUN
ftr-370	631	14	depreciation	depreciation	NOUN
ftr-370	631	15	claimed	claim	VERB
ftr-370	631	16	for	for	ADP
ftr-370	631	17	2008	2008	NUM
ftr-370	631	18	.	.	PUNCT
ftr-370	632	1	the	the	DET
ftr-370	632	2	irs	irs	PROPN
ftr-370	632	3	promises	promise	VERB
ftr-370	632	4	new	new	ADJ
ftr-370	632	5	guidance	guidance	NOUN
ftr-370	632	6	regarding	regard	VERB
ftr-370	632	7	additional	additional	ADJ
ftr-370	632	8	issues	issue	NOUN
ftr-370	632	9	raised	raise	VERB
ftr-370	632	10	under	under	ADP
ftr-370	632	11	the	the	DET
ftr-370	632	12	current	current	ADJ
ftr-370	632	13	provision	provision	NOUN
ftr-370	632	14	and	and	CCONJ
ftr-370	632	15	covering	cover	VERB
ftr-370	632	16	increased	increase	VERB
ftr-370	632	17	first	first	ADJ
ftr-370	632	18	year	year	NOUN
ftr-370	632	19	deductions	deduction	NOUN
ftr-370	632	20	under	under	ADP
ftr-370	632	21	§	§	PROPN
ftr-370	632	22	179	179	NUM
ftr-370	632	23	(	(	PUNCT
ftr-370	632	24	watch	watch	VERB
ftr-370	632	25	for	for	ADP
ftr-370	632	26	the	the	DET
ftr-370	632	27	2009	2009	NUM
ftr-370	632	28	version	version	NOUN
ftr-370	632	29	of	of	ADP
ftr-370	632	30	this	this	DET
ftr-370	632	31	outline	outline	NOUN
ftr-370	632	32	)	)	PUNCT
ftr-370	632	33	.	.	PUNCT
ftr-370	633	1	b.	b.	PROPN
ftr-370	633	2	stimulating	stimulate	VERB
ftr-370	633	3	deductions	deduction	NOUN
ftr-370	633	4	.	.	PUNCT
ftr-370	634	1	rev	rev	PROPN
ftr-370	634	2	.	.	PROPN
ftr-370	634	3	proc	proc	PROPN
ftr-370	634	4	.	.	PUNCT
ftr-370	635	1	2008	2008	NUM
ftr-370	635	2	-	-	SYM
ftr-370	635	3	54	54	NUM
ftr-370	635	4	,	,	PUNCT
ftr-370	635	5	2008	2008	NUM
ftr-370	635	6	-	-	SYM
ftr-370	635	7	38	38	NUM
ftr-370	635	8	i.r.b	i.r.b	NOUN
ftr-370	635	9	.	.	PUNCT
ftr-370	636	1	722	722	NUM
ftr-370	636	2	(	(	PUNCT
ftr-370	636	3	8/29/08	8/29/08	NUM
ftr-370	636	4	)	)	PUNCT
ftr-370	636	5	.	.	PUNCT
ftr-370	637	1	this	this	DET
ftr-370	637	2	revenue	revenue	NOUN
ftr-370	637	3	procedure	procedure	NOUN
ftr-370	637	4	provides	provide	VERB
ftr-370	637	5	guidance	guidance	NOUN
ftr-370	637	6	regarding	regard	VERB
ftr-370	637	7	amendments	amendment	NOUN
ftr-370	637	8	in	in	ADP
ftr-370	637	9	the	the	DET
ftr-370	637	10	economic	economic	ADJ
ftr-370	637	11	stimulus	stimulus	ADJ
ftr-370	637	12	act	act	NOUN
ftr-370	637	13	of	of	ADP
ftr-370	637	14	2008	2008	NUM
ftr-370	637	15	to	to	ADP
ftr-370	637	16	§	§	PROPN
ftr-370	637	17	168(k	168(k	PROPN
ftr-370	637	18	)	)	PUNCT
ftr-370	637	19	allowing	allow	VERB
ftr-370	637	20	a	a	DET
ftr-370	637	21	50	50	NUM
ftr-370	637	22	-	-	PUNCT
ftr-370	637	23	percent	percent	NOUN
ftr-370	637	24	additional	additional	ADJ
ftr-370	637	25	first	first	ADJ
ftr-370	637	26	year	year	NOUN
ftr-370	637	27	depreciation	depreciation	NOUN
ftr-370	637	28	for	for	ADP
ftr-370	637	29	certain	certain	ADJ
ftr-370	637	30	new	new	ADJ
ftr-370	637	31	property	property	NOUN
ftr-370	637	32	acquired	acquire	VERB
ftr-370	637	33	and	and	CCONJ
ftr-370	637	34	placed	place	VERB
ftr-370	637	35	in	in	ADP
ftr-370	637	36	service	service	NOUN
ftr-370	637	37	during	during	ADP
ftr-370	637	38	2008	2008	NUM
ftr-370	637	39	and	and	CCONJ
ftr-370	637	40	to	to	ADP
ftr-370	637	41	§	§	PROPN
ftr-370	637	42	179	179	NUM
ftr-370	637	43	increasing	increase	VERB
ftr-370	637	44	the	the	DET
ftr-370	637	45	dollar	dollar	NOUN
ftr-370	637	46	limitations	limitation	NOUN
ftr-370	637	47	for	for	ADP
ftr-370	637	48	expensing	expense	VERB
ftr-370	637	49	depreciable	depreciable	ADJ
ftr-370	637	50	property	property	NOUN
ftr-370	637	51	for	for	ADP
ftr-370	637	52	taxable	taxable	ADJ
ftr-370	637	53	years	year	NOUN
ftr-370	637	54	beginning	begin	VERB
ftr-370	637	55	in	in	ADP
ftr-370	637	56	2008	2008	NUM
ftr-370	637	57	.	.	PUNCT
ftr-370	638	1	specifically	specifically	ADV
ftr-370	638	2	,	,	PUNCT
ftr-370	638	3	the	the	DET
ftr-370	638	4	revenue	revenue	NOUN
ftr-370	638	5	procedure	procedure	NOUN
ftr-370	638	6	clarifies	clarify	VERB
ftr-370	638	7	:	:	PUNCT
ftr-370	638	8	(	(	PUNCT
ftr-370	638	9	1	1	X
ftr-370	638	10	)	)	PUNCT
ftr-370	638	11	how	how	SCONJ
ftr-370	638	12	the	the	DET
ftr-370	638	13	stimulus	stimulus	NOUN
ftr-370	638	14	§	§	PROPN
ftr-370	638	15	179	179	NUM
ftr-370	638	16	deduction	deduction	NOUN
ftr-370	638	17	interacts	interact	VERB
ftr-370	638	18	with	with	ADP
ftr-370	638	19	the	the	DET
ftr-370	638	20	increased	increase	VERB
ftr-370	638	21	§	§	PROPN
ftr-370	638	22	179	179	NUM
ftr-370	638	23	amounts	amount	NOUN
ftr-370	638	24	provided	provide	VERB
ftr-370	638	25	under	under	ADP
ftr-370	638	26	§	§	PROPN
ftr-370	638	27	1400n(e	1400n(e	NUM
ftr-370	638	28	)	)	PUNCT
ftr-370	638	29	for	for	ADP
ftr-370	638	30	certain	certain	ADJ
ftr-370	638	31	§	§	PROPN
ftr-370	638	32	179	179	NUM
ftr-370	638	33	go	go	NOUN
ftr-370	638	34	zone	zone	NOUN
ftr-370	638	35	property	property	NOUN
ftr-370	638	36	.	.	PUNCT
ftr-370	639	1	(	(	PUNCT
ftr-370	639	2	2	2	X
ftr-370	639	3	)	)	PUNCT
ftr-370	639	4	how	how	SCONJ
ftr-370	639	5	the	the	DET
ftr-370	639	6	stimulus	stimulus	ADJ
ftr-370	639	7	additional	additional	ADJ
ftr-370	639	8	first	first	ADJ
ftr-370	639	9	year	year	NOUN
ftr-370	639	10	depreciation	depreciation	NOUN
ftr-370	639	11	deduction	deduction	NOUN
ftr-370	639	12	interacts	interact	VERB
ftr-370	639	13	with	with	ADP
ftr-370	639	14	the	the	DET
ftr-370	639	15	go	go	NOUN
ftr-370	639	16	zone	zone	NOUN
ftr-370	639	17	additional	additional	ADJ
ftr-370	639	18	first	first	ADJ
ftr-370	639	19	year	year	NOUN
ftr-370	639	20	depreciation	depreciation	NOUN
ftr-370	639	21	deduction	deduction	NOUN
ftr-370	639	22	for	for	ADP
ftr-370	639	23	go	go	NOUN
ftr-370	639	24	zone	zone	NOUN
ftr-370	639	25	property	property	NOUN
ftr-370	639	26	.	.	PUNCT
ftr-370	640	1	(	(	PUNCT
ftr-370	640	2	3	3	X
ftr-370	640	3	)	)	PUNCT
ftr-370	640	4	how	how	SCONJ
ftr-370	640	5	the	the	DET
ftr-370	640	6	stimulus	stimulus	NOUN
ftr-370	640	7	§	§	PROPN
ftr-370	640	8	179	179	NUM
ftr-370	640	9	deduction	deduction	NOUN
ftr-370	640	10	interacts	interact	VERB
ftr-370	640	11	with	with	ADP
ftr-370	640	12	the	the	DET
ftr-370	640	13	increased	increase	VERB
ftr-370	640	14	§	§	PROPN
ftr-370	640	15	179	179	NUM
ftr-370	640	16	amounts	amount	NOUN
ftr-370	640	17	applicable	applicable	ADJ
ftr-370	640	18	to	to	ADP
ftr-370	640	19	the	the	DET
ftr-370	640	20	kansas	kansas	PROPN
ftr-370	640	21	disaster	disaster	PROPN
ftr-370	640	22	area	area	NOUN
ftr-370	640	23	.	.	PUNCT
ftr-370	641	1	(	(	PUNCT
ftr-370	641	2	4	4	X
ftr-370	641	3	)	)	PUNCT
ftr-370	641	4	how	how	SCONJ
ftr-370	641	5	the	the	DET
ftr-370	641	6	stimulus	stimulus	ADJ
ftr-370	641	7	additional	additional	ADJ
ftr-370	641	8	first	first	ADJ
ftr-370	641	9	year	year	NOUN
ftr-370	641	10	depreciation	depreciation	NOUN
ftr-370	641	11	deduction	deduction	NOUN
ftr-370	641	12	interacts	interact	VERB
ftr-370	641	13	with	with	ADP
ftr-370	641	14	the	the	DET
ftr-370	641	15	50	50	NUM
ftr-370	641	16	-	-	PUNCT
ftr-370	641	17	percent	percent	NOUN
ftr-370	641	18	additional	additional	ADJ
ftr-370	641	19	first	first	ADJ
ftr-370	641	20	year	year	NOUN
ftr-370	641	21	depreciation	depreciation	NOUN
ftr-370	641	22	deduction	deduction	NOUN
ftr-370	641	23	applicable	applicable	ADJ
ftr-370	641	24	to	to	ADP
ftr-370	641	25	the	the	DET
ftr-370	641	26	kansas	kansas	PROPN
ftr-370	641	27	disaster	disaster	PROPN
ftr-370	641	28	area	area	NOUN
ftr-370	641	29	.	.	PUNCT
ftr-370	642	1	•	•	NUM
ftr-370	642	2	the	the	DET
ftr-370	642	3	irs	irs	PROPN
ftr-370	642	4	and	and	CCONJ
ftr-370	642	5	the	the	DET
ftr-370	642	6	treasury	treasury	PROPN
ftr-370	642	7	department	department	PROPN
ftr-370	642	8	also	also	ADV
ftr-370	642	9	intend	intend	VERB
ftr-370	642	10	to	to	PART
ftr-370	642	11	amend	amend	VERB
ftr-370	642	12	reg	reg	NOUN
ftr-370	642	13	.	.	PUNCT
ftr-370	643	1	§	§	PROPN
ftr-370	643	2	1.179	1.179	NUM
ftr-370	643	3	-	-	SYM
ftr-370	643	4	5(c	5(c	NUM
ftr-370	643	5	)	)	PUNCT
ftr-370	643	6	to	to	PART
ftr-370	643	7	permit	permit	VERB
ftr-370	643	8	taxpayers	taxpayer	NOUN
ftr-370	643	9	to	to	PART
ftr-370	643	10	make	make	VERB
ftr-370	643	11	a	a	DET
ftr-370	643	12	§	§	PROPN
ftr-370	643	13	179	179	NUM
ftr-370	643	14	election	election	NOUN
ftr-370	643	15	without	without	ADP
ftr-370	643	16	irs	irs	PROPN
ftr-370	643	17	consent	consent	NOUN
ftr-370	643	18	on	on	ADP
ftr-370	643	19	an	an	DET
ftr-370	643	20	amended	amend	VERB
ftr-370	643	21	return	return	NOUN
ftr-370	643	22	for	for	ADP
ftr-370	643	23	taxable	taxable	ADJ
ftr-370	643	24	years	year	NOUN
ftr-370	643	25	beginning	begin	VERB
ftr-370	643	26	after	after	ADP
ftr-370	643	27	2007	2007	NUM
ftr-370	643	28	.	.	PUNCT
ftr-370	644	1	4	4	NUM
ftr-370	644	2	.	.	X
ftr-370	644	3	automatic	automatic	ADJ
ftr-370	644	4	deemed	deem	VERB
ftr-370	644	5	election	election	NOUN
ftr-370	644	6	for	for	ADP
ftr-370	644	7	fifteen	fifteen	NUM
ftr-370	644	8	-	-	PUNCT
ftr-370	644	9	year	year	NOUN
ftr-370	644	10	amortization	amortization	NOUN
ftr-370	644	11	of	of	ADP
ftr-370	644	12	start	start	NOUN
ftr-370	644	13	-	-	PUNCT
ftr-370	644	14	up	up	ADP
ftr-370	644	15	expenditures	expenditure	NOUN
ftr-370	644	16	.	.	PUNCT
ftr-370	645	1	t.d	t.d	PROPN
ftr-370	645	2	.	.	PROPN
ftr-370	645	3	9411	9411	NUM
ftr-370	645	4	,	,	PUNCT
ftr-370	645	5	elections	election	NOUN
ftr-370	645	6	regarding	regard	VERB
ftr-370	645	7	startup	startup	NOUN
ftr-370	645	8	expenditures	expenditure	NOUN
ftr-370	645	9	,	,	PUNCT
ftr-370	645	10	corporation	corporation	NOUN
ftr-370	645	11	organizational	organizational	ADJ
ftr-370	645	12	expenditures	expenditure	NOUN
ftr-370	645	13	,	,	PUNCT
ftr-370	645	14	and	and	CCONJ
ftr-370	645	15	partnership	partnership	NOUN
ftr-370	645	16	organizational	organizational	ADJ
ftr-370	645	17	expenses	expense	NOUN
ftr-370	645	18	,	,	PUNCT
ftr-370	645	19	73	73	NUM
ftr-370	645	20	f.r	f.r	NOUN
ftr-370	645	21	.	.	PROPN
ftr-370	645	22	38910	38910	NUM
ftr-370	645	23	(	(	PUNCT
ftr-370	645	24	7/8/08	7/8/08	NUM
ftr-370	645	25	)	)	PUNCT
ftr-370	645	26	.	.	PUNCT
ftr-370	646	1	the	the	DET
ftr-370	646	2	treasury	treasury	NOUN
ftr-370	646	3	has	have	AUX
ftr-370	646	4	promulgated	promulgate	VERB
ftr-370	646	5	temporary	temporary	ADJ
ftr-370	646	6	regulations	regulation	NOUN
ftr-370	646	7	regarding	regard	VERB
ftr-370	646	8	elections	election	NOUN
ftr-370	646	9	to	to	PART
ftr-370	646	10	amortize	amortize	VERB
ftr-370	646	11	start	start	VERB
ftr-370	646	12	up	up	ADP
ftr-370	646	13	expenditures	expenditure	NOUN
ftr-370	646	14	under	under	ADP
ftr-370	646	15	§	§	PROPN
ftr-370	646	16	195	195	NUM
ftr-370	646	17	,	,	PUNCT
ftr-370	646	18	corporate	corporate	ADJ
ftr-370	646	19	organizational	organizational	ADJ
ftr-370	646	20	expenses	expense	NOUN
ftr-370	646	21	under	under	ADP
ftr-370	646	22	2009	2009	NUM
ftr-370	646	23	]	]	PUNCT
ftr-370	646	24	recent	recent	ADJ
ftr-370	646	25	developments	development	NOUN
ftr-370	646	26	in	in	ADP
ftr-370	646	27	federal	federal	ADJ
ftr-370	646	28	income	income	NOUN
ftr-370	646	29	taxation	taxation	NOUN
ftr-370	646	30	305	305	NUM
ftr-370	646	31	§	§	PROPN
ftr-370	646	32	248	248	NUM
ftr-370	646	33	,	,	PUNCT
ftr-370	646	34	and	and	CCONJ
ftr-370	646	35	partnership	partnership	NOUN
ftr-370	646	36	organizational	organizational	ADJ
ftr-370	646	37	expenses	expense	NOUN
ftr-370	646	38	under	under	ADP
ftr-370	646	39	§	§	PROPN
ftr-370	646	40	709	709	NUM
ftr-370	646	41	.	.	PUNCT
ftr-370	647	1	the	the	DET
ftr-370	647	2	temporary	temporary	ADJ
ftr-370	647	3	regulations	regulation	NOUN
ftr-370	647	4	reflect	reflect	VERB
ftr-370	647	5	changes	change	NOUN
ftr-370	647	6	in	in	ADP
ftr-370	647	7	the	the	DET
ftr-370	647	8	american	american	ADJ
ftr-370	647	9	jobs	jobs	PROPN
ftr-370	647	10	creation	creation	PROPN
ftr-370	647	11	act	act	NOUN
ftr-370	647	12	of	of	ADP
ftr-370	647	13	2004	2004	NUM
ftr-370	647	14	increasing	increase	VERB
ftr-370	647	15	the	the	DET
ftr-370	647	16	amortization	amortization	NOUN
ftr-370	647	17	period	period	NOUN
ftr-370	647	18	from	from	ADP
ftr-370	647	19	60	60	NUM
ftr-370	647	20	months	month	NOUN
ftr-370	647	21	to	to	ADP
ftr-370	647	22	15	15	NUM
ftr-370	647	23	years	year	NOUN
ftr-370	647	24	.	.	PUNCT
ftr-370	648	1	in	in	ADP
ftr-370	648	2	addition	addition	NOUN
ftr-370	648	3	,	,	PUNCT
ftr-370	648	4	under	under	ADP
ftr-370	648	5	temp	temp	NOUN
ftr-370	648	6	.	.	PUNCT
ftr-370	649	1	reg	reg	NOUN
ftr-370	649	2	.	.	PUNCT
ftr-370	650	1	§	§	PROPN
ftr-370	650	2	1.195	1.195	NUM
ftr-370	650	3	-	-	SYM
ftr-370	650	4	1	1	NUM
ftr-370	650	5	t	t	NOUN
ftr-370	650	6	,	,	PUNCT
ftr-370	650	7	a	a	DET
ftr-370	650	8	taxpayer	taxpayer	NOUN
ftr-370	650	9	is	be	AUX
ftr-370	650	10	deemed	deem	VERB
ftr-370	650	11	to	to	PART
ftr-370	650	12	have	have	AUX
ftr-370	650	13	elected	elect	VERB
ftr-370	650	14	to	to	PART
ftr-370	650	15	amortize	amortize	VERB
ftr-370	650	16	start	start	VERB
ftr-370	650	17	-	-	PUNCT
ftr-370	650	18	up	up	ADP
ftr-370	650	19	expenditures	expenditure	NOUN
ftr-370	650	20	for	for	ADP
ftr-370	650	21	the	the	DET
ftr-370	650	22	taxable	taxable	ADJ
ftr-370	650	23	year	year	NOUN
ftr-370	650	24	in	in	ADP
ftr-370	650	25	which	which	PRON
ftr-370	650	26	the	the	DET
ftr-370	650	27	active	active	ADJ
ftr-370	650	28	trade	trade	NOUN
ftr-370	650	29	or	or	CCONJ
ftr-370	650	30	business	business	NOUN
ftr-370	650	31	to	to	PART
ftr-370	650	32	which	which	PRON
ftr-370	650	33	the	the	DET
ftr-370	650	34	expenditures	expenditure	NOUN
ftr-370	650	35	relate	relate	VERB
ftr-370	650	36	begins	begin	VERB
ftr-370	650	37	,	,	PUNCT
ftr-370	650	38	but	but	CCONJ
ftr-370	650	39	may	may	AUX
ftr-370	650	40	forgo	forgo	VERB
ftr-370	650	41	the	the	DET
ftr-370	650	42	deemed	deemed	ADJ
ftr-370	650	43	election	election	NOUN
ftr-370	650	44	“	"	PUNCT
ftr-370	650	45	by	by	ADP
ftr-370	650	46	clearly	clearly	ADV
ftr-370	650	47	electing	elect	VERB
ftr-370	650	48	to	to	PART
ftr-370	650	49	capitalize	capitalize	VERB
ftr-370	650	50	its	its	PRON
ftr-370	650	51	start	start	VERB
ftr-370	650	52	-	-	PUNCT
ftr-370	650	53	up	up	ADP
ftr-370	650	54	expenditures	expenditure	NOUN
ftr-370	650	55	on	on	ADP
ftr-370	650	56	a	a	DET
ftr-370	650	57	timely	timely	ADV
ftr-370	650	58	filed	file	VERB
ftr-370	650	59	federal	federal	ADJ
ftr-370	650	60	income	income	NOUN
ftr-370	650	61	tax	tax	NOUN
ftr-370	650	62	return	return	NOUN
ftr-370	650	63	(	(	PUNCT
ftr-370	650	64	including	include	VERB
ftr-370	650	65	extensions	extension	NOUN
ftr-370	650	66	)	)	PUNCT
ftr-370	650	67	for	for	ADP
ftr-370	650	68	the	the	DET
ftr-370	650	69	taxable	taxable	ADJ
ftr-370	650	70	year	year	NOUN
ftr-370	650	71	in	in	ADP
ftr-370	650	72	which	which	PRON
ftr-370	650	73	the	the	DET
ftr-370	650	74	active	active	ADJ
ftr-370	650	75	trade	trade	NOUN
ftr-370	650	76	or	or	CCONJ
ftr-370	650	77	business	business	NOUN
ftr-370	650	78	to	to	PART
ftr-370	650	79	which	which	PRON
ftr-370	650	80	the	the	DET
ftr-370	650	81	expenditures	expenditure	NOUN
ftr-370	650	82	relate	relate	VERB
ftr-370	650	83	begins	begin	VERB
ftr-370	650	84	.	.	PUNCT
ftr-370	650	85	”	"	PUNCT
ftr-370	651	1	either	either	CCONJ
ftr-370	651	2	way	way	NOUN
ftr-370	651	3	,	,	PUNCT
ftr-370	651	4	the	the	DET
ftr-370	651	5	election	election	NOUN
ftr-370	651	6	is	be	AUX
ftr-370	651	7	irrevocable	irrevocable	ADJ
ftr-370	651	8	and	and	CCONJ
ftr-370	651	9	applies	apply	VERB
ftr-370	651	10	to	to	ADP
ftr-370	651	11	all	all	DET
ftr-370	651	12	start	start	VERB
ftr-370	651	13	-	-	PUNCT
ftr-370	651	14	up	up	ADP
ftr-370	651	15	expenditures	expenditure	NOUN
ftr-370	651	16	related	relate	VERB
ftr-370	651	17	to	to	ADP
ftr-370	651	18	the	the	DET
ftr-370	651	19	active	active	ADJ
ftr-370	651	20	trade	trade	NOUN
ftr-370	651	21	or	or	CCONJ
ftr-370	651	22	business	business	NOUN
ftr-370	651	23	.	.	PUNCT
ftr-370	652	1	a	a	DET
ftr-370	652	2	change	change	NOUN
ftr-370	652	3	in	in	ADP
ftr-370	652	4	the	the	DET
ftr-370	652	5	characterization	characterization	NOUN
ftr-370	652	6	of	of	ADP
ftr-370	652	7	an	an	DET
ftr-370	652	8	item	item	NOUN
ftr-370	652	9	as	as	ADP
ftr-370	652	10	a	a	DET
ftr-370	652	11	start	start	VERB
ftr-370	652	12	-	-	PUNCT
ftr-370	652	13	up	up	ADP
ftr-370	652	14	expenditure	expenditure	NOUN
ftr-370	652	15	is	be	AUX
ftr-370	652	16	a	a	DET
ftr-370	652	17	change	change	NOUN
ftr-370	652	18	in	in	ADP
ftr-370	652	19	an	an	DET
ftr-370	652	20	accounting	accounting	NOUN
ftr-370	652	21	method	method	NOUN
ftr-370	652	22	,	,	PUNCT
ftr-370	652	23	subject	subject	ADJ
ftr-370	652	24	to	to	ADP
ftr-370	652	25	§	§	PROPN
ftr-370	652	26	446	446	NUM
ftr-370	652	27	consent	consent	NOUN
ftr-370	652	28	of	of	ADP
ftr-370	652	29	the	the	DET
ftr-370	652	30	irs	irs	PROPN
ftr-370	652	31	and	and	CCONJ
ftr-370	652	32	§	§	PROPN
ftr-370	652	33	481	481	NUM
ftr-370	652	34	adjustments	adjustment	NOUN
ftr-370	652	35	,	,	PUNCT
ftr-370	652	36	if	if	SCONJ
ftr-370	652	37	the	the	DET
ftr-370	652	38	taxpayer	taxpayer	NOUN
ftr-370	652	39	treated	treat	VERB
ftr-370	652	40	the	the	DET
ftr-370	652	41	item	item	NOUN
ftr-370	652	42	consistently	consistently	ADV
ftr-370	652	43	for	for	ADP
ftr-370	652	44	two	two	NUM
ftr-370	652	45	or	or	CCONJ
ftr-370	652	46	more	more	ADV
ftr-370	652	47	taxable	taxable	ADJ
ftr-370	652	48	years	year	NOUN
ftr-370	652	49	.	.	PUNCT
ftr-370	653	1	similar	similar	ADJ
ftr-370	653	2	rules	rule	NOUN
ftr-370	653	3	apply	apply	VERB
ftr-370	653	4	to	to	ADP
ftr-370	653	5	corporate	corporate	ADJ
ftr-370	653	6	and	and	CCONJ
ftr-370	653	7	partnership	partnership	NOUN
ftr-370	653	8	organizational	organizational	ADJ
ftr-370	653	9	expenses	expense	NOUN
ftr-370	653	10	.	.	PUNCT
ftr-370	654	1	temp	temp	NOUN
ftr-370	654	2	.	.	PUNCT
ftr-370	655	1	reg	reg	PROPN
ftr-370	655	2	.	.	PUNCT
ftr-370	656	1	§	§	PROPN
ftr-370	656	2	§	§	PROPN
ftr-370	656	3	1.248	1.248	NUM
ftr-370	656	4	-	-	SYM
ftr-370	656	5	1	1	NUM
ftr-370	656	6	t	t	NOUN
ftr-370	656	7	,	,	PUNCT
ftr-370	656	8	1.709	1.709	NUM
ftr-370	656	9	-	-	SYM
ftr-370	656	10	1	1	NUM
ftr-370	656	11	t.	t.	NOUN
ftr-370	656	12	5	5	NUM
ftr-370	656	13	.	.	PUNCT
ftr-370	657	1	folks	folk	NOUN
ftr-370	657	2	in	in	ADP
ftr-370	657	3	the	the	DET
ftr-370	657	4	bluegrass	bluegrass	NOUN
ftr-370	657	5	region	region	NOUN
ftr-370	657	6	of	of	ADP
ftr-370	657	7	the	the	DET
ftr-370	657	8	heartland	heartland	NOUN
ftr-370	657	9	like	like	ADP
ftr-370	657	10	this	this	DET
ftr-370	657	11	provision	provision	NOUN
ftr-370	657	12	.	.	PUNCT
ftr-370	658	1	the	the	DET
ftr-370	658	2	heartland	heartland	PROPN
ftr-370	658	3	,	,	PUNCT
ftr-370	658	4	habitat	habitat	NOUN
ftr-370	658	5	,	,	PUNCT
ftr-370	658	6	harvest	harvest	NOUN
ftr-370	658	7	,	,	PUNCT
ftr-370	658	8	and	and	CCONJ
ftr-370	658	9	horticulture	horticulture	NOUN
ftr-370	658	10	act	act	PROPN
ftr-370	658	11	of	of	ADP
ftr-370	658	12	2008	2008	NUM
ftr-370	658	13	provides	provide	VERB
ftr-370	658	14	that	that	PRON
ftr-370	658	15	for	for	ADP
ftr-370	658	16	2009	2009	NUM
ftr-370	658	17	through	through	ADP
ftr-370	658	18	2013	2013	NUM
ftr-370	658	19	,	,	PUNCT
ftr-370	658	20	a	a	DET
ftr-370	658	21	three	three	NUM
ftr-370	658	22	-	-	PUNCT
ftr-370	658	23	year	year	NOUN
ftr-370	658	24	§	§	PROPN
ftr-370	658	25	168	168	NUM
ftr-370	658	26	cost	cost	NOUN
ftr-370	658	27	recovery	recovery	NOUN
ftr-370	658	28	period	period	NOUN
ftr-370	658	29	applies	apply	VERB
ftr-370	658	30	to	to	ADP
ftr-370	658	31	a	a	DET
ftr-370	658	32	race	race	NOUN
ftr-370	658	33	horse	horse	NOUN
ftr-370	658	34	that	that	PRON
ftr-370	658	35	is	be	AUX
ftr-370	658	36	two	two	NUM
ftr-370	658	37	years	year	NOUN
ftr-370	658	38	old	old	ADJ
ftr-370	658	39	or	or	CCONJ
ftr-370	658	40	younger	young	ADJ
ftr-370	658	41	at	at	ADP
ftr-370	658	42	the	the	DET
ftr-370	658	43	time	time	NOUN
ftr-370	658	44	that	that	SCONJ
ftr-370	658	45	it	it	PRON
ftr-370	658	46	is	be	AUX
ftr-370	658	47	placed	place	VERB
ftr-370	658	48	in	in	ADP
ftr-370	658	49	service	service	NOUN
ftr-370	658	50	.	.	PUNCT
ftr-370	659	1	6	6	X
ftr-370	659	2	.	.	X
ftr-370	659	3	farm	farm	NOUN
ftr-370	659	4	machinery	machinery	NOUN
ftr-370	659	5	is	be	AUX
ftr-370	659	6	treated	treat	VERB
ftr-370	659	7	as	as	ADP
ftr-370	659	8	five	five	NUM
ftr-370	659	9	-	-	PUNCT
ftr-370	659	10	year	year	NOUN
ftr-370	659	11	recovery	recovery	NOUN
ftr-370	659	12	property	property	NOUN
ftr-370	659	13	.	.	PUNCT
ftr-370	660	1	emergency	emergency	NOUN
ftr-370	660	2	economic	economic	ADJ
ftr-370	660	3	stabilization	stabilization	NOUN
ftr-370	660	4	act	act	NOUN
ftr-370	660	5	of	of	ADP
ftr-370	660	6	2008	2008	NUM
ftr-370	660	7	,	,	PUNCT
ftr-370	660	8	act	act	VERB
ftr-370	660	9	§	§	PROPN
ftr-370	660	10	505(a	505(a	PROPN
ftr-370	660	11	)	)	PUNCT
ftr-370	660	12	,	,	PUNCT
ftr-370	660	13	amended	amend	VERB
ftr-370	660	14	§	§	PROPN
ftr-370	660	15	168(e)(3)(b	168(e)(3)(b	PROPN
ftr-370	660	16	)	)	PUNCT
ftr-370	660	17	.	.	PUNCT
ftr-370	661	1	farm	farm	NOUN
ftr-370	661	2	machinery	machinery	NOUN
ftr-370	661	3	,	,	PUNCT
ftr-370	661	4	the	the	DET
ftr-370	661	5	original	original	ADJ
ftr-370	661	6	use	use	NOUN
ftr-370	661	7	of	of	ADP
ftr-370	661	8	which	which	PRON
ftr-370	661	9	commences	commence	VERB
ftr-370	661	10	with	with	ADP
ftr-370	661	11	the	the	DET
ftr-370	661	12	taxpayer	taxpayer	NOUN
ftr-370	661	13	,	,	PUNCT
ftr-370	661	14	and	and	CCONJ
ftr-370	661	15	which	which	PRON
ftr-370	661	16	is	be	AUX
ftr-370	661	17	placed	place	VERB
ftr-370	661	18	in	in	ADP
ftr-370	661	19	service	service	NOUN
ftr-370	661	20	in	in	ADP
ftr-370	661	21	2009	2009	NUM
ftr-370	661	22	,	,	PUNCT
ftr-370	661	23	is	be	AUX
ftr-370	661	24	treated	treat	VERB
ftr-370	661	25	as	as	ADP
ftr-370	661	26	five	five	NUM
ftr-370	661	27	-	-	PUNCT
ftr-370	661	28	year	year	NOUN
ftr-370	661	29	recovery	recovery	NOUN
ftr-370	661	30	property	property	NOUN
ftr-370	661	31	for	for	ADP
ftr-370	661	32	macrs	macrs	NOUN
ftr-370	661	33	.	.	PUNCT
ftr-370	662	1	the	the	DET
ftr-370	662	2	provision	provision	NOUN
ftr-370	662	3	does	do	AUX
ftr-370	662	4	not	not	PART
ftr-370	662	5	apply	apply	VERB
ftr-370	662	6	to	to	ADP
ftr-370	662	7	a	a	DET
ftr-370	662	8	grain	grain	NOUN
ftr-370	662	9	bin	bin	NOUN
ftr-370	662	10	,	,	PUNCT
ftr-370	662	11	ginning	gin	VERB
ftr-370	662	12	equipment	equipment	NOUN
ftr-370	662	13	,	,	PUNCT
ftr-370	662	14	fences	fence	NOUN
ftr-370	662	15	or	or	CCONJ
ftr-370	662	16	other	other	ADJ
ftr-370	662	17	land	land	NOUN
ftr-370	662	18	improvements	improvement	NOUN
ftr-370	662	19	.	.	PUNCT
ftr-370	663	1	a.	a.	NOUN
ftr-370	663	2	there	there	PRON
ftr-370	663	3	is	be	VERB
ftr-370	663	4	something	something	PRON
ftr-370	663	5	for	for	ADP
ftr-370	663	6	nascar	nascar	PROPN
ftr-370	663	7	fans	fan	NOUN
ftr-370	663	8	.	.	PUNCT
ftr-370	664	1	the	the	DET
ftr-370	664	2	emergency	emergency	NOUN
ftr-370	664	3	economic	economic	ADJ
ftr-370	664	4	stabilization	stabilization	NOUN
ftr-370	664	5	act	act	NOUN
ftr-370	664	6	of	of	ADP
ftr-370	664	7	2008	2008	NUM
ftr-370	664	8	,	,	PUNCT
ftr-370	664	9	act	act	VERB
ftr-370	664	10	§	§	PROPN
ftr-370	664	11	317	317	NUM
ftr-370	664	12	,	,	PUNCT
ftr-370	664	13	extends	extend	VERB
ftr-370	664	14	sevenyear	sevenyear	ADJ
ftr-370	664	15	recovery	recovery	NOUN
ftr-370	664	16	for	for	ADP
ftr-370	664	17	motorsports	motorsport	NOUN
ftr-370	664	18	facilities	facility	NOUN
ftr-370	664	19	defined	define	VERB
ftr-370	664	20	in	in	ADP
ftr-370	664	21	§	§	PROPN
ftr-370	664	22	168(i)(15	168(i)(15	NUM
ftr-370	664	23	)	)	PUNCT
ftr-370	664	24	to	to	ADP
ftr-370	664	25	property	property	NOUN
ftr-370	664	26	placed	place	VERB
ftr-370	664	27	in	in	ADP
ftr-370	664	28	service	service	NOUN
ftr-370	664	29	in	in	ADP
ftr-370	664	30	2009	2009	NUM
ftr-370	664	31	.	.	PUNCT
ftr-370	665	1	b.	b.	PROPN
ftr-370	665	2	and	and	CCONJ
ftr-370	665	3	for	for	ADP
ftr-370	665	4	film	film	NOUN
ftr-370	665	5	lovers	lover	NOUN
ftr-370	665	6	.	.	PUNCT
ftr-370	666	1	the	the	DET
ftr-370	666	2	emergency	emergency	NOUN
ftr-370	666	3	economic	economic	ADJ
ftr-370	666	4	stabilization	stabilization	NOUN
ftr-370	666	5	act	act	NOUN
ftr-370	666	6	of	of	ADP
ftr-370	666	7	2008	2008	NUM
ftr-370	666	8	,	,	PUNCT
ftr-370	666	9	act	act	VERB
ftr-370	666	10	§	§	PROPN
ftr-370	666	11	502(b	502(b	PROPN
ftr-370	666	12	)	)	PUNCT
ftr-370	666	13	,	,	PUNCT
ftr-370	666	14	extends	extend	VERB
ftr-370	666	15	the	the	DET
ftr-370	666	16	expensing	expense	VERB
ftr-370	666	17	option	option	NOUN
ftr-370	666	18	of	of	ADP
ftr-370	666	19	§	§	PROPN
ftr-370	666	20	181	181	NUM
ftr-370	666	21	for	for	ADP
ftr-370	666	22	qualified	qualified	ADJ
ftr-370	666	23	film	film	NOUN
ftr-370	666	24	and	and	CCONJ
ftr-370	666	25	television	television	NOUN
ftr-370	666	26	production	production	NOUN
ftr-370	666	27	to	to	ADP
ftr-370	666	28	costs	cost	NOUN
ftr-370	666	29	incurred	incur	VERB
ftr-370	666	30	in	in	ADP
ftr-370	666	31	production	production	NOUN
ftr-370	666	32	commencing	commencing	NOUN
ftr-370	666	33	before	before	ADP
ftr-370	666	34	january	january	PROPN
ftr-370	666	35	1	1	NUM
ftr-370	666	36	,	,	PUNCT
ftr-370	666	37	2010	2010	NUM
ftr-370	666	38	.	.	PUNCT
ftr-370	667	1	in	in	ADP
ftr-370	667	2	the	the	DET
ftr-370	667	3	case	case	NOUN
ftr-370	667	4	of	of	ADP
ftr-370	667	5	production	production	NOUN
ftr-370	667	6	costs	cost	NOUN
ftr-370	667	7	exceeding	exceed	VERB
ftr-370	667	8	$	$	SYM
ftr-370	667	9	15	15	NUM
ftr-370	667	10	million	million	NUM
ftr-370	667	11	(	(	PUNCT
ftr-370	667	12	$	$	SYM
ftr-370	667	13	20	20	NUM
ftr-370	667	14	million	million	NUM
ftr-370	667	15	for	for	ADP
ftr-370	667	16	production	production	NOUN
ftr-370	667	17	in	in	ADP
ftr-370	667	18	low	low	ADJ
ftr-370	667	19	income	income	NOUN
ftr-370	667	20	communities	community	NOUN
ftr-370	667	21	or	or	CCONJ
ftr-370	667	22	in	in	ADP
ftr-370	667	23	areas	area	NOUN
ftr-370	667	24	of	of	ADP
ftr-370	667	25	distress	distress	NOUN
ftr-370	667	26	[	[	X
ftr-370	667	27	will	will	AUX
ftr-370	667	28	this	this	PRON
ftr-370	667	29	result	result	VERB
ftr-370	667	30	in	in	ADP
ftr-370	667	31	more	more	ADJ
ftr-370	667	32	episodes	episode	NOUN
ftr-370	667	33	of	of	ADP
ftr-370	667	34	the	the	DET
ftr-370	667	35	wire	wire	NOUN
ftr-370	667	36	]	]	PUNCT
ftr-370	667	37	)	)	PUNCT
ftr-370	667	38	,	,	PUNCT
ftr-370	667	39	the	the	DET
ftr-370	667	40	first	first	ADJ
ftr-370	667	41	$	$	SYM
ftr-370	667	42	15	15	NUM
ftr-370	667	43	million	million	NUM
ftr-370	667	44	(	(	PUNCT
ftr-370	667	45	or	or	CCONJ
ftr-370	667	46	$	$	SYM
ftr-370	667	47	20	20	NUM
ftr-370	667	48	million	million	NUM
ftr-370	667	49	)	)	PUNCT
ftr-370	667	50	of	of	ADP
ftr-370	667	51	production	production	NOUN
ftr-370	667	52	costs	cost	NOUN
ftr-370	667	53	may	may	AUX
ftr-370	667	54	be	be	AUX
ftr-370	667	55	expensed	expense	VERB
ftr-370	667	56	.	.	PUNCT
ftr-370	668	1	306	306	NUM
ftr-370	668	2	florida	florida	PROPN
ftr-370	668	3	tax	tax	NOUN
ftr-370	668	4	review	review	NOUN
ftr-370	668	5	[	[	X
ftr-370	668	6	vol	vol	NOUN
ftr-370	668	7	.	.	PUNCT
ftr-370	669	1	9	9	NUM
ftr-370	669	2	:	:	SYM
ftr-370	669	3	si	si	PROPN
ftr-370	669	4	7	7	X
ftr-370	669	5	.	.	PUNCT
ftr-370	669	6	emergency	emergency	NOUN
ftr-370	669	7	economic	economic	ADJ
ftr-370	669	8	stabilization	stabilization	NOUN
ftr-370	669	9	act	act	NOUN
ftr-370	669	10	of	of	ADP
ftr-370	669	11	2008	2008	NUM
ftr-370	669	12	,	,	PUNCT
ftr-370	669	13	act	act	VERB
ftr-370	669	14	§	§	PROPN
ftr-370	669	15	305(a	305(a	PROPN
ftr-370	669	16	)	)	PUNCT
ftr-370	669	17	,	,	PUNCT
ftr-370	669	18	amending	amend	VERB
ftr-370	669	19	§	§	PROPN
ftr-370	669	20	168(e)(3)(e	168(e)(3)(e	PROPN
ftr-370	669	21	)	)	PUNCT
ftr-370	669	22	,	,	PUNCT
ftr-370	669	23	extends	extend	VERB
ftr-370	669	24	fifteen	fifteen	NUM
ftr-370	669	25	-	-	PUNCT
ftr-370	669	26	year	year	NOUN
ftr-370	669	27	amortization	amortization	NOUN
ftr-370	669	28	for	for	ADP
ftr-370	669	29	qualified	qualified	ADJ
ftr-370	669	30	leasehold	leasehold	NOUN
ftr-370	669	31	improvement	improvement	NOUN
ftr-370	669	32	property	property	NOUN
ftr-370	669	33	(	(	PUNCT
ftr-370	669	34	improvements	improvement	NOUN
ftr-370	669	35	constituting	constitute	VERB
ftr-370	669	36	§	§	PROPN
ftr-370	669	37	1250	1250	NUM
ftr-370	669	38	property	property	NOUN
ftr-370	669	39	made	make	VERB
ftr-370	669	40	more	more	ADJ
ftr-370	669	41	than	than	ADP
ftr-370	669	42	three	three	NUM
ftr-370	669	43	years	year	NOUN
ftr-370	669	44	after	after	SCONJ
ftr-370	669	45	a	a	DET
ftr-370	669	46	nonresidential	nonresidential	ADJ
ftr-370	669	47	building	building	NOUN
ftr-370	669	48	is	be	AUX
ftr-370	669	49	placed	place	VERB
ftr-370	669	50	in	in	ADP
ftr-370	669	51	service	service	NOUN
ftr-370	669	52	)	)	PUNCT
ftr-370	669	53	and	and	CCONJ
ftr-370	669	54	qualified	qualified	ADJ
ftr-370	669	55	restaurant	restaurant	NOUN
ftr-370	669	56	property	property	NOUN
ftr-370	669	57	(	(	PUNCT
ftr-370	669	58	more	more	ADJ
ftr-370	669	59	than	than	ADP
ftr-370	669	60	50	50	NUM
ftr-370	669	61	%	%	NOUN
ftr-370	669	62	of	of	ADP
ftr-370	669	63	square	square	ADJ
ftr-370	669	64	footage	footage	NOUN
ftr-370	669	65	devoted	devote	VERB
ftr-370	669	66	to	to	ADP
ftr-370	669	67	food	food	NOUN
ftr-370	669	68	preparation	preparation	NOUN
ftr-370	669	69	and	and	CCONJ
ftr-370	669	70	seating	seating	NOUN
ftr-370	669	71	)	)	PUNCT
ftr-370	669	72	placed	place	VERB
ftr-370	669	73	in	in	ADP
ftr-370	669	74	service	service	NOUN
ftr-370	669	75	before	before	ADP
ftr-370	669	76	january	january	PROPN
ftr-370	669	77	1	1	NUM
ftr-370	669	78	,	,	PUNCT
ftr-370	669	79	2010	2010	NUM
ftr-370	669	80	.	.	PUNCT
ftr-370	670	1	8	8	X
ftr-370	670	2	.	.	PUNCT
ftr-370	671	1	emergency	emergency	NOUN
ftr-370	671	2	economic	economic	ADJ
ftr-370	671	3	stabilization	stabilization	NOUN
ftr-370	671	4	act	act	NOUN
ftr-370	671	5	of	of	ADP
ftr-370	671	6	2008	2008	NUM
ftr-370	671	7	,	,	PUNCT
ftr-370	671	8	division	division	NOUN
ftr-370	671	9	b	b	PROPN
ftr-370	671	10	,	,	PUNCT
ftr-370	671	11	§	§	PROPN
ftr-370	671	12	308	308	NUM
ftr-370	671	13	,	,	PUNCT
ftr-370	671	14	adds	add	VERB
ftr-370	671	15	§	§	PROPN
ftr-370	671	16	168(m	168(m	PROPN
ftr-370	671	17	)	)	PUNCT
ftr-370	671	18	to	to	PART
ftr-370	671	19	provide	provide	VERB
ftr-370	671	20	a	a	DET
ftr-370	671	21	50	50	NUM
ftr-370	671	22	percent	percent	NOUN
ftr-370	671	23	first	first	ADJ
ftr-370	671	24	year	year	NOUN
ftr-370	671	25	depreciation	depreciation	NOUN
ftr-370	671	26	allowance	allowance	NOUN
ftr-370	671	27	of	of	ADP
ftr-370	671	28	the	the	DET
ftr-370	671	29	adjusted	adjusted	ADJ
ftr-370	671	30	basis	basis	NOUN
ftr-370	671	31	of	of	ADP
ftr-370	671	32	qualified	qualified	ADJ
ftr-370	671	33	reuse	reuse	NOUN
ftr-370	671	34	and	and	CCONJ
ftr-370	671	35	recycling	recycling	NOUN
ftr-370	671	36	property	property	NOUN
ftr-370	671	37	acquired	acquire	VERB
ftr-370	671	38	after	after	ADP
ftr-370	671	39	august	august	PROPN
ftr-370	671	40	31	31	NUM
ftr-370	671	41	,	,	PUNCT
ftr-370	671	42	2008	2008	NUM
ftr-370	671	43	,	,	PUNCT
ftr-370	671	44	which	which	PRON
ftr-370	671	45	is	be	AUX
ftr-370	671	46	reuse	reuse	NOUN
ftr-370	671	47	and	and	CCONJ
ftr-370	671	48	recycling	recycle	VERB
ftr-370	671	49	property	property	NOUN
ftr-370	671	50	with	with	ADP
ftr-370	671	51	at	at	ADV
ftr-370	671	52	least	least	ADV
ftr-370	671	53	a	a	DET
ftr-370	671	54	five	five	NUM
ftr-370	671	55	year	year	NOUN
ftr-370	671	56	useful	useful	ADJ
ftr-370	671	57	life	life	NOUN
ftr-370	671	58	the	the	DET
ftr-370	671	59	original	original	ADJ
ftr-370	671	60	use	use	NOUN
ftr-370	671	61	of	of	ADP
ftr-370	671	62	which	which	PRON
ftr-370	671	63	commences	commence	VERB
ftr-370	671	64	with	with	ADP
ftr-370	671	65	the	the	DET
ftr-370	671	66	taxpayer	taxpayer	NOUN
ftr-370	671	67	.	.	PUNCT
ftr-370	672	1	the	the	DET
ftr-370	672	2	allowance	allowance	NOUN
ftr-370	672	3	is	be	AUX
ftr-370	672	4	available	available	ADJ
ftr-370	672	5	under	under	ADP
ftr-370	672	6	the	the	DET
ftr-370	672	7	amt	amt	PROPN
ftr-370	672	8	.	.	PROPN
ftr-370	673	1	9	9	NUM
ftr-370	673	2	.	.	X
ftr-370	674	1	the	the	DET
ftr-370	674	2	emergency	emergency	NOUN
ftr-370	674	3	economic	economic	ADJ
ftr-370	674	4	stabilization	stabilization	NOUN
ftr-370	674	5	act	act	NOUN
ftr-370	674	6	of	of	ADP
ftr-370	674	7	2008	2008	NUM
ftr-370	674	8	extended	extend	VERB
ftr-370	674	9	through	through	ADP
ftr-370	674	10	2009	2009	NUM
ftr-370	674	11	§	§	PROPN
ftr-370	674	12	179e	179e	PROPN
ftr-370	674	13	permits	permit	NOUN
ftr-370	674	14	,	,	PUNCT
ftr-370	674	15	which	which	PRON
ftr-370	674	16	allows	allow	VERB
ftr-370	674	17	a	a	DET
ftr-370	674	18	taxpayer	taxpayer	NOUN
ftr-370	674	19	to	to	PART
ftr-370	674	20	elect	elect	VERB
ftr-370	674	21	to	to	PART
ftr-370	674	22	treat	treat	VERB
ftr-370	674	23	50	50	NUM
ftr-370	674	24	percent	percent	NOUN
ftr-370	674	25	of	of	ADP
ftr-370	674	26	the	the	DET
ftr-370	674	27	cost	cost	NOUN
ftr-370	674	28	of	of	ADP
ftr-370	674	29	any	any	DET
ftr-370	674	30	“	"	PUNCT
ftr-370	674	31	qualified	qualified	ADJ
ftr-370	674	32	advanced	advanced	ADJ
ftr-370	674	33	mine	mine	NOUN
ftr-370	674	34	safety	safety	NOUN
ftr-370	674	35	equipment	equipment	NOUN
ftr-370	674	36	”	"	PUNCT
ftr-370	674	37	as	as	ADP
ftr-370	674	38	a	a	DET
ftr-370	674	39	current	current	ADJ
ftr-370	674	40	expense	expense	NOUN
ftr-370	674	41	.	.	PUNCT
ftr-370	675	1	10	10	NUM
ftr-370	675	2	.	.	PUNCT
ftr-370	675	3	on	on	ADP
ftr-370	675	4	boxing	boxing	NOUN
ftr-370	675	5	day	day	NOUN
ftr-370	675	6	,	,	PUNCT
ftr-370	675	7	the	the	DET
ftr-370	675	8	irs	irs	PROPN
ftr-370	675	9	privately	privately	ADV
ftr-370	675	10	provides	provide	VERB
ftr-370	675	11	for	for	ADP
ftr-370	675	12	the	the	DET
ftr-370	675	13	creation	creation	NOUN
ftr-370	675	14	of	of	ADP
ftr-370	675	15	depreciable	depreciable	ADJ
ftr-370	675	16	interests	interest	NOUN
ftr-370	675	17	in	in	ADP
ftr-370	675	18	land	land	NOUN
ftr-370	675	19	.	.	PUNCT
ftr-370	676	1	plr	plr	NOUN
ftr-370	676	2	200852013	200852013	NUM
ftr-370	676	3	(	(	PUNCT
ftr-370	676	4	12/26/08	12/26/08	PROPN
ftr-370	676	5	)	)	PUNCT
ftr-370	676	6	.	.	PUNCT
ftr-370	677	1	in	in	ADP
ftr-370	677	2	this	this	DET
ftr-370	677	3	private	private	ADJ
ftr-370	677	4	letter	letter	NOUN
ftr-370	677	5	ruling	rule	VERB
ftr-370	677	6	three	three	NUM
ftr-370	677	7	sellers	seller	NOUN
ftr-370	677	8	separately	separately	ADV
ftr-370	677	9	owned	own	VERB
ftr-370	677	10	interests	interest	NOUN
ftr-370	677	11	in	in	ADP
ftr-370	677	12	a	a	DET
ftr-370	677	13	building	building	NOUN
ftr-370	677	14	with	with	ADP
ftr-370	677	15	residential	residential	ADJ
ftr-370	677	16	and	and	CCONJ
ftr-370	677	17	commercial	commercial	ADJ
ftr-370	677	18	units	unit	NOUN
ftr-370	677	19	,	,	PUNCT
ftr-370	677	20	a	a	DET
ftr-370	677	21	parking	parking	NOUN
ftr-370	677	22	structure	structure	NOUN
ftr-370	677	23	and	and	CCONJ
ftr-370	677	24	a	a	DET
ftr-370	677	25	surface	surface	NOUN
ftr-370	677	26	parking	parking	NOUN
ftr-370	677	27	lot	lot	NOUN
ftr-370	677	28	.	.	PUNCT
ftr-370	678	1	the	the	DET
ftr-370	678	2	sellers	seller	NOUN
ftr-370	678	3	sold	sell	VERB
ftr-370	678	4	a	a	DET
ftr-370	678	5	remainder	remainder	NOUN
ftr-370	678	6	interest	interest	NOUN
ftr-370	678	7	to	to	ADP
ftr-370	678	8	an	an	DET
ftr-370	678	9	unrelated	unrelated	ADJ
ftr-370	678	10	buyer	buyer	NOUN
ftr-370	678	11	,	,	PUNCT
ftr-370	678	12	and	and	CCONJ
ftr-370	678	13	a	a	DET
ftr-370	678	14	term	term	NOUN
ftr-370	678	15	interest	interest	NOUN
ftr-370	678	16	in	in	ADP
ftr-370	678	17	the	the	DET
ftr-370	678	18	land	land	NOUN
ftr-370	678	19	,	,	PUNCT
ftr-370	678	20	buildings	building	NOUN
ftr-370	678	21	and	and	CCONJ
ftr-370	678	22	other	other	ADJ
ftr-370	678	23	improvements	improvement	NOUN
ftr-370	678	24	and	and	CCONJ
ftr-370	678	25	fixtures	fixture	NOUN
ftr-370	678	26	to	to	ADP
ftr-370	678	27	the	the	DET
ftr-370	678	28	taxpayer	taxpayer	NOUN
ftr-370	678	29	.	.	PUNCT
ftr-370	679	1	the	the	DET
ftr-370	679	2	sellers	seller	NOUN
ftr-370	679	3	,	,	PUNCT
ftr-370	679	4	the	the	DET
ftr-370	679	5	remainder	remainder	NOUN
ftr-370	679	6	interest	interest	NOUN
ftr-370	679	7	holder	holder	NOUN
ftr-370	679	8	,	,	PUNCT
ftr-370	679	9	and	and	CCONJ
ftr-370	679	10	the	the	DET
ftr-370	679	11	taxpayer	taxpayer	NOUN
ftr-370	679	12	are	be	AUX
ftr-370	679	13	unrelated	unrelated	ADJ
ftr-370	679	14	.	.	PUNCT
ftr-370	680	1	citing	cite	VERB
ftr-370	680	2	reg	reg	NOUN
ftr-370	680	3	.	.	PUNCT
ftr-370	681	1	§	§	PROPN
ftr-370	681	2	1.167(a)-1(b	1.167(a)-1(b	PROPN
ftr-370	681	3	)	)	PUNCT
ftr-370	681	4	,	,	PUNCT
ftr-370	681	5	gordon	gordon	PROPN
ftr-370	681	6	v.	v.	PROPN
ftr-370	681	7	commissioner	commissioner	PROPN
ftr-370	681	8	,	,	PUNCT
ftr-370	681	9	85	85	NUM
ftr-370	681	10	t.c	t.c	PROPN
ftr-370	681	11	.	.	PROPN
ftr-370	681	12	309	309	NUM
ftr-370	681	13	,	,	PUNCT
ftr-370	681	14	322	322	NUM
ftr-370	681	15	-	-	SYM
ftr-370	681	16	323	323	NUM
ftr-370	681	17	(	(	PUNCT
ftr-370	681	18	1985	1985	NUM
ftr-370	681	19	)	)	PUNCT
ftr-370	681	20	,	,	PUNCT
ftr-370	681	21	and	and	CCONJ
ftr-370	681	22	lomas	lomas	PROPN
ftr-370	681	23	santa	santa	PROPN
ftr-370	681	24	fe	fe	PROPN
ftr-370	681	25	,	,	PUNCT
ftr-370	681	26	inc	inc	PROPN
ftr-370	681	27	.	.	PROPN
ftr-370	682	1	v.	v.	PROPN
ftr-370	682	2	commissioner	commissioner	PROPN
ftr-370	682	3	,	,	PUNCT
ftr-370	682	4	74	74	NUM
ftr-370	682	5	t.c	t.c	PROPN
ftr-370	682	6	.	.	PROPN
ftr-370	682	7	662	662	NUM
ftr-370	682	8	,	,	PUNCT
ftr-370	682	9	683	683	NUM
ftr-370	682	10	(	(	PUNCT
ftr-370	682	11	1980	1980	NUM
ftr-370	682	12	)	)	PUNCT
ftr-370	682	13	,	,	PUNCT
ftr-370	682	14	aff’d	aff’d	VERB
ftr-370	682	15	,	,	PUNCT
ftr-370	682	16	693	693	NUM
ftr-370	682	17	f.2d	f.2d	X
ftr-370	682	18	71	71	NUM
ftr-370	682	19	(	(	PUNCT
ftr-370	682	20	9th	9th	ADJ
ftr-370	682	21	cir	cir	NOUN
ftr-370	682	22	.	.	PROPN
ftr-370	682	23	1982	1982	NUM
ftr-370	682	24	)	)	PUNCT
ftr-370	682	25	,	,	PUNCT
ftr-370	682	26	the	the	DET
ftr-370	682	27	irs	irs	PROPN
ftr-370	682	28	held	hold	VERB
ftr-370	682	29	that	that	SCONJ
ftr-370	682	30	the	the	DET
ftr-370	682	31	taxpayer	taxpayer	NOUN
ftr-370	682	32	may	may	AUX
ftr-370	682	33	claim	claim	VERB
ftr-370	682	34	depreciation	depreciation	NOUN
ftr-370	682	35	deductions	deduction	NOUN
ftr-370	682	36	for	for	ADP
ftr-370	682	37	the	the	DET
ftr-370	682	38	cost	cost	NOUN
ftr-370	682	39	allocated	allocate	VERB
ftr-370	682	40	to	to	ADP
ftr-370	682	41	the	the	DET
ftr-370	682	42	term	term	NOUN
ftr-370	682	43	interest	interest	NOUN
ftr-370	682	44	in	in	ADP
ftr-370	682	45	land	land	NOUN
ftr-370	682	46	over	over	ADP
ftr-370	682	47	the	the	DET
ftr-370	682	48	term	term	NOUN
ftr-370	682	49	of	of	ADP
ftr-370	682	50	the	the	DET
ftr-370	682	51	interest	interest	NOUN
ftr-370	682	52	.	.	PUNCT
ftr-370	683	1	the	the	DET
ftr-370	683	2	taxpayer	taxpayer	NOUN
ftr-370	683	3	is	be	AUX
ftr-370	683	4	allowed	allow	VERB
ftr-370	683	5	to	to	PART
ftr-370	683	6	claim	claim	VERB
ftr-370	683	7	capital	capital	NOUN
ftr-370	683	8	recovery	recovery	NOUN
ftr-370	683	9	for	for	ADP
ftr-370	683	10	the	the	DET
ftr-370	683	11	buildings	building	NOUN
ftr-370	683	12	and	and	CCONJ
ftr-370	683	13	parking	parking	NOUN
ftr-370	683	14	structure	structure	NOUN
ftr-370	683	15	under	under	ADP
ftr-370	683	16	the	the	DET
ftr-370	683	17	rules	rule	NOUN
ftr-370	683	18	of	of	ADP
ftr-370	683	19	§	§	PROPN
ftr-370	683	20	168	168	NUM
ftr-370	683	21	.	.	PUNCT
ftr-370	684	1	f.	f.	PROPN
ftr-370	684	2	credits	credit	VERB
ftr-370	684	3	1	1	NUM
ftr-370	684	4	.	.	PUNCT
ftr-370	685	1	t.d	t.d	PROPN
ftr-370	685	2	.	.	PROPN
ftr-370	685	3	9401	9401	NUM
ftr-370	685	4	,	,	PUNCT
ftr-370	685	5	alternative	alternative	ADJ
ftr-370	685	6	simplified	simplified	ADJ
ftr-370	685	7	credit	credit	NOUN
ftr-370	685	8	under	under	ADP
ftr-370	685	9	section	section	NOUN
ftr-370	685	10	41(c)(5	41(c)(5	NUM
ftr-370	685	11	)	)	PUNCT
ftr-370	685	12	,	,	PUNCT
ftr-370	685	13	73	73	NUM
ftr-370	685	14	fr	fr	NOUN
ftr-370	685	15	34185	34185	NUM
ftr-370	685	16	(	(	PUNCT
ftr-370	685	17	6/17/08	6/17/08	NUM
ftr-370	685	18	)	)	PUNCT
ftr-370	685	19	.	.	PUNCT
ftr-370	686	1	treasury	treasury	PROPN
ftr-370	686	2	issued	issue	VERB
ftr-370	686	3	temp	temp	NOUN
ftr-370	686	4	.	.	PUNCT
ftr-370	687	1	regs	regs	PROPN
ftr-370	687	2	.	.	PUNCT
ftr-370	688	1	§	§	PROPN
ftr-370	688	2	§	§	PROPN
ftr-370	688	3	1.41	1.41	NUM
ftr-370	688	4	-	-	SYM
ftr-370	688	5	6	6	NUM
ftr-370	688	6	t	t	NOUN
ftr-370	688	7	,	,	PUNCT
ftr-370	688	8	-8	-8	NOUN
ftr-370	688	9	t	t	PROPN
ftr-370	688	10	,	,	PUNCT
ftr-370	688	11	and	and	CCONJ
ftr-370	688	12	-9	-9	PROPN
ftr-370	688	13	t	t	PROPN
ftr-370	688	14	,	,	PUNCT
ftr-370	688	15	which	which	PRON
ftr-370	688	16	contain	contain	VERB
ftr-370	688	17	rules	rule	NOUN
ftr-370	688	18	for	for	ADP
ftr-370	688	19	calculating	calculate	VERB
ftr-370	688	20	§	§	PROPN
ftr-370	688	21	41	41	NUM
ftr-370	688	22	research	research	NOUN
ftr-370	688	23	credits	credit	NOUN
ftr-370	688	24	under	under	ADP
ftr-370	688	25	the	the	DET
ftr-370	688	26	alternative	alternative	ADJ
ftr-370	688	27	simplified	simplified	ADJ
ftr-370	688	28	research	research	NOUN
ftr-370	688	29	credit	credit	NOUN
ftr-370	688	30	provided	provide	VERB
ftr-370	688	31	by	by	ADP
ftr-370	688	32	§	§	PROPN
ftr-370	688	33	41(c)(5	41(c)(5	PROPN
ftr-370	688	34	)	)	PUNCT
ftr-370	688	35	enacted	enact	VERB
ftr-370	688	36	in	in	ADP
ftr-370	688	37	the	the	DET
ftr-370	688	38	tax	tax	NOUN
ftr-370	688	39	relief	relief	NOUN
ftr-370	688	40	and	and	CCONJ
ftr-370	688	41	health	health	NOUN
ftr-370	688	42	care	care	NOUN
ftr-370	688	43	act	act	NOUN
ftr-370	688	44	of	of	ADP
ftr-370	688	45	2006	2006	NUM
ftr-370	688	46	.	.	PUNCT
ftr-370	689	1	although	although	SCONJ
ftr-370	689	2	the	the	DET
ftr-370	689	3	research	research	NOUN
ftr-370	689	4	credit	credit	NOUN
ftr-370	689	5	expired	expire	VERB
ftr-370	689	6	after	after	ADP
ftr-370	689	7	2007	2007	NUM
ftr-370	689	8	,	,	PUNCT
ftr-370	689	9	if	if	SCONJ
ftr-370	689	10	past	past	ADJ
ftr-370	689	11	history	history	NOUN
ftr-370	689	12	is	be	AUX
ftr-370	689	13	any	any	DET
ftr-370	689	14	indication	indication	NOUN
ftr-370	689	15	of	of	ADP
ftr-370	689	16	future	future	ADJ
ftr-370	689	17	behavior	behavior	NOUN
ftr-370	689	18	,	,	PUNCT
ftr-370	689	19	congress	congress	PROPN
ftr-370	689	20	will	will	AUX
ftr-370	689	21	re	re	VERB
ftr-370	689	22	-	-	VERB
ftr-370	689	23	extend	extend	VERB
ftr-370	689	24	2009	2009	NUM
ftr-370	689	25	]	]	PUNCT
ftr-370	689	26	recent	recent	ADJ
ftr-370	689	27	developments	development	NOUN
ftr-370	689	28	in	in	ADP
ftr-370	689	29	federal	federal	ADJ
ftr-370	689	30	income	income	NOUN
ftr-370	689	31	taxation	taxation	NOUN
ftr-370	689	32	307	307	NUM
ftr-370	689	33	the	the	DET
ftr-370	689	34	credit	credit	NOUN
ftr-370	689	35	–	–	PUNCT
ftr-370	689	36	in	in	ADP
ftr-370	689	37	all	all	DET
ftr-370	689	38	likelihood	likelihood	NOUN
ftr-370	689	39	retroactively	retroactively	ADV
ftr-370	689	40	.	.	PUNCT
ftr-370	690	1	the	the	DET
ftr-370	690	2	2006	2006	NUM
ftr-370	690	3	act	act	NOUN
ftr-370	690	4	added	add	VERB
ftr-370	690	5	a	a	DET
ftr-370	690	6	third	third	NOUN
ftr-370	690	7	,	,	PUNCT
ftr-370	690	8	“	"	PUNCT
ftr-370	690	9	simplified	simplify	VERB
ftr-370	690	10	”	"	PUNCT
ftr-370	690	11	,	,	PUNCT
ftr-370	690	12	method	method	NOUN
ftr-370	690	13	for	for	ADP
ftr-370	690	14	calculating	calculate	VERB
ftr-370	690	15	the	the	DET
ftr-370	690	16	credit	credit	NOUN
ftr-370	690	17	.	.	PUNCT
ftr-370	691	1	under	under	ADP
ftr-370	691	2	§	§	PROPN
ftr-370	691	3	41(c)(5	41(c)(5	NUM
ftr-370	691	4	)	)	PUNCT
ftr-370	692	1	the	the	DET
ftr-370	692	2	credit	credit	NOUN
ftr-370	692	3	may	may	AUX
ftr-370	692	4	be	be	AUX
ftr-370	692	5	determined	determine	VERB
ftr-370	692	6	as	as	ADP
ftr-370	692	7	equal	equal	ADJ
ftr-370	692	8	to	to	ADP
ftr-370	692	9	12	12	NUM
ftr-370	692	10	percent	percent	NOUN
ftr-370	692	11	of	of	ADP
ftr-370	692	12	qualified	qualified	ADJ
ftr-370	692	13	research	research	NOUN
ftr-370	692	14	expenditures	expenditure	NOUN
ftr-370	692	15	as	as	SCONJ
ftr-370	692	16	exceeds	exceed	NOUN
ftr-370	692	17	50	50	NUM
ftr-370	692	18	percent	percent	NOUN
ftr-370	692	19	of	of	ADP
ftr-370	692	20	the	the	DET
ftr-370	692	21	average	average	ADJ
ftr-370	692	22	qualified	qualified	ADJ
ftr-370	692	23	research	research	NOUN
ftr-370	692	24	expenditures	expenditure	NOUN
ftr-370	692	25	for	for	ADP
ftr-370	692	26	the	the	DET
ftr-370	692	27	previous	previous	ADJ
ftr-370	692	28	three	three	NUM
ftr-370	692	29	years	year	NOUN
ftr-370	692	30	,	,	PUNCT
ftr-370	692	31	or	or	CCONJ
ftr-370	692	32	6	6	NUM
ftr-370	692	33	percent	percent	NOUN
ftr-370	692	34	of	of	ADP
ftr-370	692	35	qualified	qualified	ADJ
ftr-370	692	36	research	research	NOUN
ftr-370	692	37	expenditures	expenditure	NOUN
ftr-370	692	38	if	if	SCONJ
ftr-370	692	39	the	the	DET
ftr-370	692	40	taxpayer	taxpayer	NOUN
ftr-370	692	41	does	do	AUX
ftr-370	692	42	not	not	PART
ftr-370	692	43	have	have	VERB
ftr-370	692	44	qualified	qualified	ADJ
ftr-370	692	45	research	research	NOUN
ftr-370	692	46	expenditures	expenditure	NOUN
ftr-370	692	47	in	in	ADP
ftr-370	692	48	each	each	PRON
ftr-370	692	49	of	of	ADP
ftr-370	692	50	the	the	DET
ftr-370	692	51	previous	previous	ADJ
ftr-370	692	52	three	three	NUM
ftr-370	692	53	years	year	NOUN
ftr-370	692	54	.	.	PUNCT
ftr-370	693	1	2	2	X
ftr-370	693	2	.	.	X
ftr-370	693	3	corporate	corporate	ADJ
ftr-370	693	4	taxpayers	taxpayer	NOUN
ftr-370	693	5	need	need	VERB
ftr-370	693	6	spreadsheet	spreadsheet	PROPN
ftr-370	693	7	net	net	ADJ
ftr-370	693	8	present	present	ADJ
ftr-370	693	9	value	value	NOUN
ftr-370	693	10	analysis	analysis	NOUN
ftr-370	693	11	to	to	PART
ftr-370	693	12	figure	figure	VERB
ftr-370	693	13	out	out	ADP
ftr-370	693	14	this	this	DET
ftr-370	693	15	election	election	NOUN
ftr-370	693	16	.	.	PUNCT
ftr-370	694	1	the	the	DET
ftr-370	694	2	housing	housing	NOUN
ftr-370	694	3	assistance	assistance	NOUN
ftr-370	694	4	tax	tax	NOUN
ftr-370	694	5	act	act	NOUN
ftr-370	694	6	of	of	ADP
ftr-370	694	7	2008	2008	NUM
ftr-370	694	8	,	,	PUNCT
ftr-370	694	9	§	§	PROPN
ftr-370	694	10	3081	3081	NUM
ftr-370	694	11	,	,	PUNCT
ftr-370	694	12	provides	provide	VERB
ftr-370	694	13	for	for	ADP
ftr-370	694	14	an	an	DET
ftr-370	694	15	increase	increase	NOUN
ftr-370	694	16	in	in	ADP
ftr-370	694	17	available	available	ADJ
ftr-370	694	18	§	§	PROPN
ftr-370	694	19	38	38	NUM
ftr-370	694	20	credits	credit	NOUN
ftr-370	694	21	for	for	ADP
ftr-370	694	22	increased	increase	VERB
ftr-370	694	23	research	research	NOUN
ftr-370	694	24	activity	activity	NOUN
ftr-370	694	25	in	in	ADP
ftr-370	694	26	lieu	lieu	NOUN
ftr-370	694	27	of	of	ADP
ftr-370	694	28	the	the	DET
ftr-370	694	29	§	§	PROPN
ftr-370	694	30	168(k	168(k	PROPN
ftr-370	694	31	)	)	PUNCT
ftr-370	694	32	50	50	NUM
ftr-370	694	33	percent	percent	NOUN
ftr-370	694	34	first	first	ADJ
ftr-370	694	35	year	year	NOUN
ftr-370	694	36	allowance	allowance	NOUN
ftr-370	694	37	for	for	ADP
ftr-370	694	38	property	property	NOUN
ftr-370	694	39	placed	place	VERB
ftr-370	694	40	in	in	ADP
ftr-370	694	41	service	service	NOUN
ftr-370	694	42	in	in	ADP
ftr-370	694	43	2008	2008	NUM
ftr-370	694	44	.	.	PUNCT
ftr-370	695	1	for	for	ADP
ftr-370	695	2	property	property	NOUN
ftr-370	695	3	placed	place	VERB
ftr-370	695	4	in	in	ADP
ftr-370	695	5	service	service	NOUN
ftr-370	695	6	after	after	ADP
ftr-370	695	7	march	march	PROPN
ftr-370	695	8	31	31	NUM
ftr-370	695	9	,	,	PUNCT
ftr-370	695	10	2008	2008	NUM
ftr-370	695	11	,	,	PUNCT
ftr-370	695	12	a	a	DET
ftr-370	695	13	corporation	corporation	NOUN
ftr-370	695	14	may	may	AUX
ftr-370	695	15	elect	elect	VERB
ftr-370	695	16	to	to	PART
ftr-370	695	17	forego	forego	VERB
ftr-370	695	18	the	the	DET
ftr-370	695	19	additional	additional	ADJ
ftr-370	695	20	deduction	deduction	NOUN
ftr-370	695	21	under	under	ADP
ftr-370	695	22	§	§	PROPN
ftr-370	695	23	168(k	168(k	PROPN
ftr-370	695	24	)	)	PUNCT
ftr-370	695	25	and	and	CCONJ
ftr-370	695	26	increase	increase	VERB
ftr-370	695	27	the	the	DET
ftr-370	695	28	research	research	NOUN
ftr-370	695	29	credit	credit	NOUN
ftr-370	695	30	or	or	CCONJ
ftr-370	695	31	minimum	minimum	ADJ
ftr-370	695	32	tax	tax	NOUN
ftr-370	695	33	credit	credit	NOUN
ftr-370	695	34	limitation	limitation	NOUN
ftr-370	695	35	of	of	ADP
ftr-370	695	36	§	§	PROPN
ftr-370	695	37	§	§	NOUN
ftr-370	695	38	38(c	38(c	NUM
ftr-370	695	39	)	)	PUNCT
ftr-370	695	40	and	and	CCONJ
ftr-370	695	41	53(c	53(c	NUM
ftr-370	695	42	)	)	PUNCT
ftr-370	695	43	(	(	PUNCT
ftr-370	695	44	amt	amt	PROPN
ftr-370	695	45	credits	credit	NOUN
ftr-370	695	46	are	be	AUX
ftr-370	695	47	limited	limit	VERB
ftr-370	695	48	to	to	ADP
ftr-370	695	49	the	the	DET
ftr-370	695	50	excess	excess	NOUN
ftr-370	695	51	of	of	ADP
ftr-370	695	52	regular	regular	ADJ
ftr-370	695	53	tax	tax	NOUN
ftr-370	695	54	over	over	ADP
ftr-370	695	55	tentative	tentative	ADJ
ftr-370	695	56	tax	tax	NOUN
ftr-370	695	57	)	)	PUNCT
ftr-370	695	58	by	by	ADP
ftr-370	695	59	20	20	NUM
ftr-370	695	60	percent	percent	NOUN
ftr-370	695	61	of	of	ADP
ftr-370	695	62	the	the	DET
ftr-370	695	63	bonus	bonus	NOUN
ftr-370	695	64	depreciation	depreciation	NOUN
ftr-370	695	65	amount	amount	NOUN
ftr-370	695	66	.	.	PUNCT
ftr-370	696	1	the	the	DET
ftr-370	696	2	increase	increase	NOUN
ftr-370	696	3	in	in	ADP
ftr-370	696	4	credits	credit	NOUN
ftr-370	696	5	may	may	AUX
ftr-370	696	6	provide	provide	VERB
ftr-370	696	7	refundable	refundable	ADJ
ftr-370	696	8	credits	credit	NOUN
ftr-370	696	9	against	against	ADP
ftr-370	696	10	regular	regular	ADJ
ftr-370	696	11	tax	tax	NOUN
ftr-370	696	12	liability	liability	NOUN
ftr-370	696	13	.	.	PUNCT
ftr-370	697	1	for	for	ADP
ftr-370	697	2	eligible	eligible	ADJ
ftr-370	697	3	property	property	NOUN
ftr-370	697	4	the	the	DET
ftr-370	697	5	bonus	bonus	NOUN
ftr-370	697	6	depreciation	depreciation	NOUN
ftr-370	697	7	amount	amount	NOUN
ftr-370	697	8	is	be	AUX
ftr-370	697	9	the	the	DET
ftr-370	697	10	amount	amount	NOUN
ftr-370	697	11	of	of	ADP
ftr-370	697	12	increased	increase	VERB
ftr-370	697	13	depreciation	depreciation	NOUN
ftr-370	697	14	deductions	deduction	NOUN
ftr-370	697	15	available	available	ADJ
ftr-370	697	16	under	under	ADP
ftr-370	697	17	§	§	PROPN
ftr-370	697	18	168(k	168(k	PROPN
ftr-370	697	19	)	)	PUNCT
ftr-370	697	20	.	.	PUNCT
ftr-370	698	1	the	the	DET
ftr-370	698	2	bonus	bonus	NOUN
ftr-370	698	3	depreciation	depreciation	NOUN
ftr-370	698	4	amount	amount	NOUN
ftr-370	698	5	is	be	AUX
ftr-370	698	6	limited	limit	VERB
ftr-370	698	7	to	to	ADP
ftr-370	698	8	the	the	DET
ftr-370	698	9	lesser	less	ADJ
ftr-370	698	10	of	of	ADP
ftr-370	698	11	$	$	SYM
ftr-370	698	12	30	30	NUM
ftr-370	698	13	million	million	NUM
ftr-370	698	14	or	or	CCONJ
ftr-370	698	15	six	six	NUM
ftr-370	698	16	percent	percent	NOUN
ftr-370	698	17	of	of	ADP
ftr-370	698	18	the	the	DET
ftr-370	698	19	sum	sum	NOUN
ftr-370	698	20	of	of	ADP
ftr-370	698	21	research	research	NOUN
ftr-370	698	22	credit	credit	NOUN
ftr-370	698	23	carryforwards	carryforward	NOUN
ftr-370	698	24	from	from	ADP
ftr-370	698	25	years	year	NOUN
ftr-370	698	26	beginning	begin	VERB
ftr-370	698	27	after	after	ADP
ftr-370	698	28	january	january	PROPN
ftr-370	698	29	1	1	NUM
ftr-370	698	30	,	,	PUNCT
ftr-370	698	31	2006	2006	NUM
ftr-370	698	32	and	and	CCONJ
ftr-370	698	33	minimum	minimum	ADJ
ftr-370	698	34	tax	tax	NOUN
ftr-370	698	35	credits	credit	NOUN
ftr-370	698	36	attributable	attributable	ADJ
ftr-370	698	37	to	to	ADP
ftr-370	698	38	adjusted	adjust	VERB
ftr-370	698	39	minimum	minimum	ADJ
ftr-370	698	40	tax	tax	NOUN
ftr-370	698	41	for	for	ADP
ftr-370	698	42	years	year	NOUN
ftr-370	698	43	after	after	ADP
ftr-370	698	44	january	january	PROPN
ftr-370	698	45	1	1	NUM
ftr-370	698	46	,	,	PUNCT
ftr-370	698	47	2006	2006	NUM
ftr-370	698	48	.	.	PUNCT
ftr-370	699	1	depreciation	depreciation	NOUN
ftr-370	699	2	for	for	ADP
ftr-370	699	3	eligible	eligible	ADJ
ftr-370	699	4	property	property	NOUN
ftr-370	699	5	for	for	ADP
ftr-370	699	6	both	both	CCONJ
ftr-370	699	7	regular	regular	ADJ
ftr-370	699	8	tax	tax	NOUN
ftr-370	699	9	and	and	CCONJ
ftr-370	699	10	amt	amt	PROPN
ftr-370	699	11	purposes	purpose	NOUN
ftr-370	699	12	is	be	AUX
ftr-370	699	13	computed	compute	VERB
ftr-370	699	14	under	under	ADP
ftr-370	699	15	the	the	DET
ftr-370	699	16	straight	straight	ADJ
ftr-370	699	17	line	line	NOUN
ftr-370	699	18	method	method	NOUN
ftr-370	699	19	.	.	PUNCT
ftr-370	700	1	this	this	DET
ftr-370	700	2	provision	provision	NOUN
ftr-370	700	3	is	be	AUX
ftr-370	700	4	included	include	VERB
ftr-370	700	5	in	in	ADP
ftr-370	700	6	a	a	DET
ftr-370	700	7	section	section	NOUN
ftr-370	700	8	of	of	ADP
ftr-370	700	9	the	the	DET
ftr-370	700	10	act	act	NOUN
ftr-370	700	11	entitled	entitle	VERB
ftr-370	700	12	“	"	PUNCT
ftr-370	700	13	revenue	revenue	NOUN
ftr-370	700	14	provisions	provision	NOUN
ftr-370	700	15	.	.	PUNCT
ftr-370	700	16	”	"	PUNCT
ftr-370	701	1	•	•	ADP
ftr-370	701	2	this	this	DET
ftr-370	701	3	amendment	amendment	NOUN
ftr-370	701	4	allows	allow	VERB
ftr-370	701	5	corporate	corporate	ADJ
ftr-370	701	6	(	(	PUNCT
ftr-370	701	7	but	but	CCONJ
ftr-370	701	8	not	not	PART
ftr-370	701	9	individual	individual	ADJ
ftr-370	701	10	)	)	PUNCT
ftr-370	701	11	taxpayers	taxpayer	NOUN
ftr-370	701	12	to	to	PART
ftr-370	701	13	elect	elect	VERB
ftr-370	701	14	to	to	PART
ftr-370	701	15	accelerate	accelerate	VERB
ftr-370	701	16	the	the	DET
ftr-370	701	17	amt	amt	PROPN
ftr-370	701	18	credit	credit	NOUN
ftr-370	701	19	and	and	CCONJ
ftr-370	701	20	the	the	DET
ftr-370	701	21	research	research	NOUN
ftr-370	701	22	credit	credit	NOUN
ftr-370	701	23	in	in	ADP
ftr-370	701	24	lieu	lieu	NOUN
ftr-370	701	25	of	of	ADP
ftr-370	701	26	claiming	claim	VERB
ftr-370	701	27	bonus	bonus	NOUN
ftr-370	701	28	depreciation	depreciation	NOUN
ftr-370	701	29	.	.	PUNCT
ftr-370	702	1	a.	a.	PROPN
ftr-370	702	2	jesus	jesus	PROPN
ftr-370	702	3	chrysler	chrysler	PROPN
ftr-370	702	4	?	?	PUNCT
ftr-370	703	1	and	and	CCONJ
ftr-370	703	2	the	the	DET
ftr-370	703	3	pork	pork	NOUN
ftr-370	703	4	takes	take	VERB
ftr-370	703	5	a	a	DET
ftr-370	703	6	drive	drive	NOUN
ftr-370	703	7	in	in	ADP
ftr-370	703	8	a	a	DET
ftr-370	703	9	new	new	ADJ
ftr-370	703	10	car	car	NOUN
ftr-370	703	11	–	–	PUNCT
ftr-370	703	12	powered	power	VERB
ftr-370	703	13	by	by	ADP
ftr-370	703	14	corn	corn	NOUN
ftr-370	703	15	.	.	PUNCT
ftr-370	704	1	the	the	DET
ftr-370	704	2	housing	housing	NOUN
ftr-370	704	3	assistance	assistance	NOUN
ftr-370	704	4	tax	tax	NOUN
ftr-370	704	5	act	act	NOUN
ftr-370	704	6	of	of	ADP
ftr-370	704	7	2008	2008	NUM
ftr-370	704	8	,	,	PUNCT
ftr-370	704	9	§	§	PROPN
ftr-370	704	10	3081	3081	NUM
ftr-370	704	11	,	,	PUNCT
ftr-370	704	12	also	also	ADV
ftr-370	704	13	provides	provide	VERB
ftr-370	704	14	that	that	SCONJ
ftr-370	704	15	“	"	PUNCT
ftr-370	704	16	an	an	DET
ftr-370	704	17	applicable	applicable	ADJ
ftr-370	704	18	partnership	partnership	NOUN
ftr-370	704	19	”	"	PUNCT
ftr-370	704	20	may	may	AUX
ftr-370	704	21	elect	elect	VERB
ftr-370	704	22	to	to	PART
ftr-370	704	23	be	be	AUX
ftr-370	704	24	treated	treat	VERB
ftr-370	704	25	as	as	ADP
ftr-370	704	26	making	make	VERB
ftr-370	704	27	a	a	DET
ftr-370	704	28	deemed	deemed	ADJ
ftr-370	704	29	tax	tax	NOUN
ftr-370	704	30	payment	payment	NOUN
ftr-370	704	31	in	in	ADP
ftr-370	704	32	the	the	DET
ftr-370	704	33	amount	amount	NOUN
ftr-370	704	34	of	of	ADP
ftr-370	704	35	the	the	DET
ftr-370	704	36	least	least	ADJ
ftr-370	704	37	of	of	ADP
ftr-370	704	38	(	(	PUNCT
ftr-370	704	39	1	1	X
ftr-370	704	40	)	)	PUNCT
ftr-370	704	41	the	the	DET
ftr-370	704	42	bonus	bonus	NOUN
ftr-370	704	43	depreciation	depreciation	NOUN
ftr-370	704	44	that	that	PRON
ftr-370	704	45	would	would	AUX
ftr-370	704	46	be	be	AUX
ftr-370	704	47	allowed	allow	VERB
ftr-370	704	48	if	if	SCONJ
ftr-370	704	49	an	an	DET
ftr-370	704	50	election	election	NOUN
ftr-370	704	51	were	be	AUX
ftr-370	704	52	in	in	ADP
ftr-370	704	53	effect	effect	NOUN
ftr-370	704	54	for	for	ADP
ftr-370	704	55	the	the	DET
ftr-370	704	56	partnership	partnership	NOUN
ftr-370	704	57	,	,	PUNCT
ftr-370	704	58	(	(	PUNCT
ftr-370	704	59	2	2	X
ftr-370	704	60	)	)	PUNCT
ftr-370	704	61	the	the	DET
ftr-370	704	62	amount	amount	NOUN
ftr-370	704	63	of	of	ADP
ftr-370	704	64	the	the	DET
ftr-370	704	65	partnership	partnership	NOUN
ftr-370	704	66	’s	’s	PART
ftr-370	704	67	research	research	NOUN
ftr-370	704	68	credit	credit	NOUN
ftr-370	704	69	for	for	ADP
ftr-370	704	70	the	the	DET
ftr-370	704	71	year	year	NOUN
ftr-370	704	72	,	,	PUNCT
ftr-370	704	73	or	or	CCONJ
ftr-370	704	74	(	(	PUNCT
ftr-370	704	75	3	3	NUM
ftr-370	704	76	)	)	PUNCT
ftr-370	704	77	$	$	SYM
ftr-370	704	78	30	30	NUM
ftr-370	704	79	million	million	NUM
ftr-370	704	80	(	(	PUNCT
ftr-370	704	81	reduced	reduce	VERB
ftr-370	704	82	by	by	ADP
ftr-370	704	83	any	any	DET
ftr-370	704	84	deemed	deemed	ADJ
ftr-370	704	85	payment	payment	NOUN
ftr-370	704	86	for	for	ADP
ftr-370	704	87	a	a	DET
ftr-370	704	88	prior	prior	ADJ
ftr-370	704	89	taxable	taxable	ADJ
ftr-370	704	90	year	year	NOUN
ftr-370	704	91	)	)	PUNCT
ftr-370	704	92	.	.	PUNCT
ftr-370	705	1	an	an	DET
ftr-370	705	2	applicable	applicable	ADJ
ftr-370	705	3	partnership	partnership	NOUN
ftr-370	705	4	is	be	AUX
ftr-370	705	5	“	"	PUNCT
ftr-370	705	6	a	a	DET
ftr-370	705	7	domestic	domestic	ADJ
ftr-370	705	8	partnership	partnership	NOUN
ftr-370	705	9	that	that	PRON
ftr-370	705	10	was	be	AUX
ftr-370	705	11	formed	form	VERB
ftr-370	705	12	on	on	ADP
ftr-370	705	13	august	august	PROPN
ftr-370	705	14	3	3	NUM
ftr-370	705	15	,	,	PUNCT
ftr-370	705	16	2007	2007	NUM
ftr-370	705	17	,	,	PUNCT
ftr-370	705	18	and	and	CCONJ
ftr-370	705	19	will	will	AUX
ftr-370	705	20	produce	produce	VERB
ftr-370	705	21	in	in	ADP
ftr-370	705	22	excess	excess	NOUN
ftr-370	705	23	of	of	ADP
ftr-370	705	24	675,000	675,000	NUM
ftr-370	705	25	automobiles	automobile	NOUN
ftr-370	705	26	during	during	ADP
ftr-370	705	27	the	the	DET
ftr-370	705	28	period	period	NOUN
ftr-370	705	29	beginning	begin	VERB
ftr-370	705	30	on	on	ADP
ftr-370	705	31	january	january	PROPN
ftr-370	705	32	1	1	NUM
ftr-370	705	33	,	,	PUNCT
ftr-370	705	34	2008	2008	NUM
ftr-370	705	35	,	,	PUNCT
ftr-370	705	36	and	and	CCONJ
ftr-370	705	37	ending	end	VERB
ftr-370	705	38	on	on	ADP
ftr-370	705	39	june	june	PROPN
ftr-370	705	40	30	30	NUM
ftr-370	705	41	,	,	PUNCT
ftr-370	705	42	2008	2008	NUM
ftr-370	705	43	.	.	PUNCT
ftr-370	705	44	”	"	PUNCT
ftr-370	706	1	there	there	PRON
ftr-370	706	2	must	must	AUX
ftr-370	706	3	be	be	AUX
ftr-370	706	4	a	a	DET
ftr-370	706	5	lot	lot	NOUN
ftr-370	706	6	of	of	ADP
ftr-370	706	7	qualified	qualified	ADJ
ftr-370	706	8	partnerships	partnership	NOUN
ftr-370	706	9	out	out	ADV
ftr-370	706	10	there	there	ADV
ftr-370	706	11	.	.	PUNCT
ftr-370	707	1	☺	☺	PROPN
ftr-370	708	1	308	308	NUM
ftr-370	708	2	florida	florida	PROPN
ftr-370	708	3	tax	tax	NOUN
ftr-370	708	4	review	review	NOUN
ftr-370	708	5	[	[	X
ftr-370	708	6	vol	vol	NOUN
ftr-370	708	7	.	.	PUNCT
ftr-370	708	8	9	9	NUM
ftr-370	708	9	:	:	PUNCT
ftr-370	708	10	si	si	PROPN
ftr-370	708	11	b.	b.	PROPN
ftr-370	709	1	and	and	CCONJ
ftr-370	709	2	it	it	PRON
ftr-370	709	3	’s	’s	AUX
ftr-370	709	4	all	all	PRON
ftr-370	709	5	explained	explain	VERB
ftr-370	709	6	by	by	ADP
ftr-370	709	7	the	the	DET
ftr-370	709	8	irs	irs	PROPN
ftr-370	709	9	.	.	PUNCT
ftr-370	710	1	rev	rev	PROPN
ftr-370	710	2	.	.	PROPN
ftr-370	710	3	proc	proc	PROPN
ftr-370	710	4	.	.	PUNCT
ftr-370	711	1	2008	2008	NUM
ftr-370	711	2	-	-	SYM
ftr-370	711	3	65	65	NUM
ftr-370	711	4	,	,	PUNCT
ftr-370	711	5	2008	2008	NUM
ftr-370	711	6	-	-	SYM
ftr-370	711	7	44	44	NUM
ftr-370	711	8	i.r.b	i.r.b	NOUN
ftr-370	711	9	.	.	PUNCT
ftr-370	711	10	1082	1082	NUM
ftr-370	711	11	(	(	PUNCT
ftr-370	711	12	10/14/08	10/14/08	NUM
ftr-370	711	13	)	)	PUNCT
ftr-370	711	14	.	.	PUNCT
ftr-370	712	1	section	section	NOUN
ftr-370	712	2	168(k)(4	168(k)(4	PROPN
ftr-370	712	3	)	)	PUNCT
ftr-370	712	4	allows	allow	VERB
ftr-370	712	5	an	an	DET
ftr-370	712	6	election	election	NOUN
ftr-370	712	7	to	to	PART
ftr-370	712	8	treat	treat	VERB
ftr-370	712	9	the	the	DET
ftr-370	712	10	50	50	NUM
ftr-370	712	11	percent	percent	NOUN
ftr-370	712	12	bonus	bonus	NOUN
ftr-370	712	13	depreciation	depreciation	NOUN
ftr-370	712	14	amount	amount	NOUN
ftr-370	712	15	(	(	PUNCT
ftr-370	712	16	over	over	ADP
ftr-370	712	17	regular	regular	ADJ
ftr-370	712	18	depreciation	depreciation	NOUN
ftr-370	712	19	)	)	PUNCT
ftr-370	712	20	as	as	ADP
ftr-370	712	21	an	an	DET
ftr-370	712	22	increase	increase	NOUN
ftr-370	712	23	in	in	ADP
ftr-370	712	24	the	the	DET
ftr-370	712	25	limitation	limitation	NOUN
ftr-370	712	26	of	of	ADP
ftr-370	712	27	§	§	PROPN
ftr-370	712	28	38(c	38(c	PROPN
ftr-370	712	29	)	)	PUNCT
ftr-370	712	30	on	on	ADP
ftr-370	712	31	the	the	DET
ftr-370	712	32	general	general	ADJ
ftr-370	712	33	business	business	NOUN
ftr-370	712	34	credit	credit	NOUN
ftr-370	712	35	or	or	CCONJ
ftr-370	712	36	as	as	ADP
ftr-370	712	37	an	an	DET
ftr-370	712	38	increase	increase	NOUN
ftr-370	712	39	in	in	ADP
ftr-370	712	40	the	the	DET
ftr-370	712	41	§	§	ADJ
ftr-370	712	42	53(c	53(c	PROPN
ftr-370	712	43	)	)	PUNCT
ftr-370	712	44	limitation	limitation	NOUN
ftr-370	712	45	on	on	ADP
ftr-370	712	46	the	the	DET
ftr-370	712	47	amount	amount	NOUN
ftr-370	712	48	of	of	ADP
ftr-370	712	49	credit	credit	NOUN
ftr-370	712	50	against	against	ADP
ftr-370	712	51	regular	regular	ADJ
ftr-370	712	52	tax	tax	NOUN
ftr-370	712	53	liability	liability	NOUN
ftr-370	712	54	for	for	ADP
ftr-370	712	55	lower	low	ADJ
ftr-370	712	56	tentative	tentative	ADJ
ftr-370	712	57	minimum	minimum	ADJ
ftr-370	712	58	tax	tax	NOUN
ftr-370	712	59	(	(	PUNCT
ftr-370	712	60	refundable	refundable	ADJ
ftr-370	712	61	)	)	PUNCT
ftr-370	712	62	.	.	PUNCT
ftr-370	713	1	the	the	DET
ftr-370	713	2	increases	increase	NOUN
ftr-370	713	3	are	be	AUX
ftr-370	713	4	allowed	allow	VERB
ftr-370	713	5	to	to	ADP
ftr-370	713	6	corporations	corporation	NOUN
ftr-370	713	7	and	and	CCONJ
ftr-370	713	8	the	the	DET
ftr-370	713	9	chrysler	chrysler	PROPN
ftr-370	713	10	llc	llc	PROPN
ftr-370	713	11	(	(	PUNCT
ftr-370	713	12	not	not	PART
ftr-370	713	13	identified	identify	VERB
ftr-370	713	14	by	by	ADP
ftr-370	713	15	name	name	NOUN
ftr-370	713	16	in	in	ADP
ftr-370	713	17	the	the	DET
ftr-370	713	18	revenue	revenue	NOUN
ftr-370	713	19	procedure	procedure	NOUN
ftr-370	713	20	)	)	PUNCT
ftr-370	713	21	.	.	PUNCT
ftr-370	714	1	the	the	DET
ftr-370	714	2	election	election	NOUN
ftr-370	714	3	is	be	AUX
ftr-370	714	4	available	available	ADJ
ftr-370	714	5	for	for	ADP
ftr-370	714	6	qualified	qualified	ADJ
ftr-370	714	7	property	property	NOUN
ftr-370	714	8	placed	place	VERB
ftr-370	714	9	in	in	ADP
ftr-370	714	10	service	service	NOUN
ftr-370	714	11	between	between	ADP
ftr-370	714	12	3/31/08	3/31/08	NUM
ftr-370	714	13	and	and	CCONJ
ftr-370	714	14	1/1/10	1/1/10	NUM
ftr-370	714	15	.	.	PUNCT
ftr-370	715	1	the	the	DET
ftr-370	715	2	revenue	revenue	NOUN
ftr-370	715	3	procedure	procedure	NOUN
ftr-370	715	4	defines	define	VERB
ftr-370	715	5	eligible	eligible	ADJ
ftr-370	715	6	property	property	NOUN
ftr-370	715	7	under	under	ADP
ftr-370	715	8	the	the	DET
ftr-370	715	9	various	various	ADJ
ftr-370	715	10	provisions	provision	NOUN
ftr-370	715	11	of	of	ADP
ftr-370	715	12	the	the	DET
ftr-370	715	13	housing	housing	NOUN
ftr-370	715	14	and	and	CCONJ
ftr-370	715	15	economic	economic	ADJ
ftr-370	715	16	recovery	recovery	NOUN
ftr-370	715	17	act	act	NOUN
ftr-370	715	18	of	of	ADP
ftr-370	715	19	2008	2008	NUM
ftr-370	715	20	,	,	PUNCT
ftr-370	715	21	provides	provide	VERB
ftr-370	715	22	rules	rule	NOUN
ftr-370	715	23	for	for	ADP
ftr-370	715	24	making	make	VERB
ftr-370	715	25	the	the	DET
ftr-370	715	26	election	election	NOUN
ftr-370	715	27	,	,	PUNCT
ftr-370	715	28	determining	determine	VERB
ftr-370	715	29	the	the	DET
ftr-370	715	30	bonus	bonus	NOUN
ftr-370	715	31	depreciation	depreciation	NOUN
ftr-370	715	32	amounts	amount	NOUN
ftr-370	715	33	,	,	PUNCT
ftr-370	715	34	and	and	CCONJ
ftr-370	715	35	allocating	allocate	VERB
ftr-370	715	36	the	the	DET
ftr-370	715	37	bonus	bonus	NOUN
ftr-370	715	38	depreciation	depreciation	NOUN
ftr-370	715	39	amount	amount	NOUN
ftr-370	715	40	between	between	ADP
ftr-370	715	41	the	the	DET
ftr-370	715	42	limitations	limitation	NOUN
ftr-370	715	43	of	of	ADP
ftr-370	715	44	§	§	PROPN
ftr-370	715	45	§	§	PROPN
ftr-370	715	46	38(c	38(c	NUM
ftr-370	715	47	)	)	PUNCT
ftr-370	715	48	and	and	CCONJ
ftr-370	715	49	53(c	53(c	NUM
ftr-370	715	50	)	)	PUNCT
ftr-370	715	51	.	.	PUNCT
ftr-370	716	1	3	3	X
ftr-370	716	2	.	.	X
ftr-370	716	3	the	the	DET
ftr-370	716	4	housing	housing	NOUN
ftr-370	716	5	assistance	assistance	NOUN
ftr-370	716	6	tax	tax	NOUN
ftr-370	716	7	act	act	NOUN
ftr-370	716	8	of	of	ADP
ftr-370	716	9	2008	2008	NUM
ftr-370	716	10	,	,	PUNCT
ftr-370	716	11	§	§	PROPN
ftr-370	716	12	3022(b	3022(b	NOUN
ftr-370	716	13	)	)	PUNCT
ftr-370	716	14	,	,	PUNCT
ftr-370	716	15	provides	provide	VERB
ftr-370	716	16	that	that	PRON
ftr-370	716	17	for	for	ADP
ftr-370	716	18	housing	housing	NOUN
ftr-370	716	19	placed	place	VERB
ftr-370	716	20	in	in	ADP
ftr-370	716	21	service	service	NOUN
ftr-370	716	22	after	after	ADP
ftr-370	716	23	12/31/07	12/31/07	PROPN
ftr-370	716	24	,	,	PUNCT
ftr-370	716	25	the	the	DET
ftr-370	716	26	low	low	ADJ
ftr-370	716	27	-	-	PUNCT
ftr-370	716	28	income	income	NOUN
ftr-370	716	29	housing	housing	NOUN
ftr-370	716	30	tax	tax	NOUN
ftr-370	716	31	credit	credit	NOUN
ftr-370	716	32	of	of	ADP
ftr-370	716	33	§	§	PROPN
ftr-370	716	34	42	42	NUM
ftr-370	716	35	and	and	CCONJ
ftr-370	716	36	the	the	DET
ftr-370	716	37	rehabilitation	rehabilitation	NOUN
ftr-370	716	38	credit	credit	NOUN
ftr-370	716	39	of	of	ADP
ftr-370	716	40	§	§	PROPN
ftr-370	716	41	47	47	NUM
ftr-370	716	42	will	will	AUX
ftr-370	716	43	offset	offset	VERB
ftr-370	716	44	alternative	alternative	ADJ
ftr-370	716	45	minimum	minimum	ADJ
ftr-370	716	46	tax	tax	NOUN
ftr-370	716	47	liability	liability	NOUN
ftr-370	716	48	.	.	PUNCT
ftr-370	717	1	before	before	ADP
ftr-370	717	2	the	the	DET
ftr-370	717	3	amendment	amendment	NOUN
ftr-370	717	4	,	,	PUNCT
ftr-370	717	5	these	these	DET
ftr-370	717	6	credits	credit	NOUN
ftr-370	717	7	,	,	PUNCT
ftr-370	717	8	along	along	ADP
ftr-370	717	9	with	with	ADP
ftr-370	717	10	general	general	ADJ
ftr-370	717	11	business	business	NOUN
ftr-370	717	12	credits	credit	NOUN
ftr-370	717	13	,	,	PUNCT
ftr-370	717	14	were	be	AUX
ftr-370	717	15	limited	limit	VERB
ftr-370	717	16	to	to	ADP
ftr-370	717	17	an	an	DET
ftr-370	717	18	amount	amount	NOUN
ftr-370	717	19	not	not	PART
ftr-370	717	20	in	in	ADP
ftr-370	717	21	excess	excess	NOUN
ftr-370	717	22	of	of	ADP
ftr-370	717	23	the	the	DET
ftr-370	717	24	taxpayer	taxpayer	NOUN
ftr-370	717	25	’s	’s	PART
ftr-370	717	26	regular	regular	ADJ
ftr-370	717	27	tax	tax	NOUN
ftr-370	717	28	liability	liability	NOUN
ftr-370	717	29	over	over	ADP
ftr-370	717	30	the	the	DET
ftr-370	717	31	tentative	tentative	ADJ
ftr-370	717	32	minimum	minimum	ADJ
ftr-370	717	33	tax	tax	NOUN
ftr-370	717	34	.	.	PUNCT
ftr-370	718	1	sections	section	NOUN
ftr-370	718	2	38(b)(4)(b)(ii	38(b)(4)(b)(ii	NUM
ftr-370	718	3	)	)	PUNCT
ftr-370	718	4	and	and	CCONJ
ftr-370	718	5	(	(	PUNCT
ftr-370	718	6	v	v	NOUN
ftr-370	718	7	)	)	PUNCT
ftr-370	718	8	are	be	AUX
ftr-370	718	9	amended	amend	VERB
ftr-370	718	10	to	to	PART
ftr-370	718	11	treat	treat	VERB
ftr-370	718	12	the	the	DET
ftr-370	718	13	tentative	tentative	ADJ
ftr-370	718	14	minimum	minimum	NOUN
ftr-370	718	15	tax	tax	NOUN
ftr-370	718	16	as	as	ADP
ftr-370	718	17	zero	zero	NUM
ftr-370	718	18	for	for	ADP
ftr-370	718	19	purposes	purpose	NOUN
ftr-370	718	20	of	of	ADP
ftr-370	718	21	determining	determine	VERB
ftr-370	718	22	the	the	DET
ftr-370	718	23	allowable	allowable	ADJ
ftr-370	718	24	low	low	ADJ
ftr-370	718	25	-	-	PUNCT
ftr-370	718	26	income	income	NOUN
ftr-370	718	27	housing	housing	NOUN
ftr-370	718	28	and	and	CCONJ
ftr-370	718	29	rehabilitation	rehabilitation	NOUN
ftr-370	718	30	credits	credit	NOUN
ftr-370	718	31	.	.	PUNCT
ftr-370	719	1	4	4	X
ftr-370	719	2	.	.	X
ftr-370	719	3	we	we	PRON
ftr-370	719	4	guess	guess	VERB
ftr-370	719	5	that	that	SCONJ
ftr-370	719	6	the	the	DET
ftr-370	719	7	intent	intent	NOUN
ftr-370	719	8	of	of	ADP
ftr-370	719	9	this	this	DET
ftr-370	719	10	one	one	NOUN
ftr-370	719	11	is	be	AUX
ftr-370	719	12	to	to	PART
ftr-370	719	13	bring	bring	VERB
ftr-370	719	14	food	food	NOUN
ftr-370	719	15	prices	price	NOUN
ftr-370	719	16	down	down	ADP
ftr-370	719	17	.	.	PUNCT
ftr-370	720	1	the	the	DET
ftr-370	720	2	heartland	heartland	PROPN
ftr-370	720	3	,	,	PUNCT
ftr-370	720	4	habitat	habitat	NOUN
ftr-370	720	5	,	,	PUNCT
ftr-370	720	6	harvest	harvest	NOUN
ftr-370	720	7	,	,	PUNCT
ftr-370	720	8	and	and	CCONJ
ftr-370	720	9	horticulture	horticulture	NOUN
ftr-370	720	10	act	act	NOUN
ftr-370	720	11	of	of	ADP
ftr-370	720	12	2008	2008	NUM
ftr-370	720	13	reduces	reduce	VERB
ftr-370	720	14	the	the	DET
ftr-370	720	15	§	§	ADJ
ftr-370	720	16	40	40	NUM
ftr-370	720	17	alcohol	alcohol	NOUN
ftr-370	720	18	fuels	fuel	NOUN
ftr-370	720	19	credit	credit	NOUN
ftr-370	720	20	amount	amount	NOUN
ftr-370	720	21	for	for	ADP
ftr-370	720	22	ethanol	ethanol	NOUN
ftr-370	720	23	production	production	NOUN
ftr-370	720	24	from	from	ADP
ftr-370	720	25	51	51	NUM
ftr-370	720	26	cents	cent	NOUN
ftr-370	720	27	per	per	ADP
ftr-370	720	28	gallon	gallon	NOUN
ftr-370	720	29	to	to	ADP
ftr-370	720	30	45	45	NUM
ftr-370	720	31	cents	cent	NOUN
ftr-370	720	32	per	per	ADP
ftr-370	720	33	gallon	gallon	NOUN
ftr-370	720	34	for	for	ADP
ftr-370	720	35	2009	2009	NUM
ftr-370	720	36	and	and	CCONJ
ftr-370	720	37	2010	2010	NUM
ftr-370	720	38	,	,	PUNCT
ftr-370	720	39	subject	subject	ADJ
ftr-370	720	40	to	to	ADP
ftr-370	720	41	a	a	DET
ftr-370	720	42	delayed	delay	VERB
ftr-370	720	43	effective	effective	ADJ
ftr-370	720	44	date	date	NOUN
ftr-370	720	45	if	if	SCONJ
ftr-370	720	46	ethanol	ethanol	NOUN
ftr-370	720	47	production	production	NOUN
ftr-370	720	48	and	and	CCONJ
ftr-370	720	49	importation	importation	NOUN
ftr-370	720	50	do	do	AUX
ftr-370	720	51	not	not	PART
ftr-370	720	52	reach	reach	VERB
ftr-370	720	53	7,500,000,000	7,500,000,000	NUM
ftr-370	720	54	gallons	gallon	NOUN
ftr-370	720	55	in	in	ADP
ftr-370	720	56	2008	2008	NUM
ftr-370	720	57	.	.	PUNCT
ftr-370	721	1	5	5	NUM
ftr-370	721	2	.	.	X
ftr-370	722	1	how	how	SCONJ
ftr-370	722	2	many	many	ADJ
ftr-370	722	3	tax	tax	NOUN
ftr-370	722	4	professionals	professional	NOUN
ftr-370	722	5	know	know	VERB
ftr-370	722	6	what	what	PRON
ftr-370	722	7	“	"	PUNCT
ftr-370	722	8	lignocellulosic	lignocellulosic	ADJ
ftr-370	722	9	”	"	PUNCT
ftr-370	722	10	and	and	CCONJ
ftr-370	722	11	“	"	PUNCT
ftr-370	722	12	hemicellulosic	hemicellulosic	ADJ
ftr-370	722	13	”	"	PUNCT
ftr-370	722	14	matter	matter	NOUN
ftr-370	722	15	are	be	AUX
ftr-370	722	16	?	?	PUNCT
ftr-370	723	1	section	section	NOUN
ftr-370	723	2	40(b)(6	40(b)(6	NUM
ftr-370	723	3	)	)	PUNCT
ftr-370	723	4	,	,	PUNCT
ftr-370	723	5	added	add	VERB
ftr-370	723	6	by	by	ADP
ftr-370	723	7	the	the	DET
ftr-370	723	8	heartland	heartland	PROPN
ftr-370	723	9	,	,	PUNCT
ftr-370	723	10	habitat	habitat	NOUN
ftr-370	723	11	,	,	PUNCT
ftr-370	723	12	harvest	harvest	NOUN
ftr-370	723	13	,	,	PUNCT
ftr-370	723	14	and	and	CCONJ
ftr-370	723	15	horticulture	horticulture	NOUN
ftr-370	723	16	act	act	NOUN
ftr-370	723	17	of	of	ADP
ftr-370	723	18	2008	2008	NUM
ftr-370	723	19	,	,	PUNCT
ftr-370	723	20	adds	add	VERB
ftr-370	723	21	the	the	DET
ftr-370	723	22	cellulosic	cellulosic	NOUN
ftr-370	723	23	biofuel	biofuel	NOUN
ftr-370	723	24	producer	producer	NOUN
ftr-370	723	25	credit	credit	NOUN
ftr-370	723	26	as	as	ADP
ftr-370	723	27	a	a	DET
ftr-370	723	28	new	new	ADJ
ftr-370	723	29	component	component	NOUN
ftr-370	723	30	of	of	ADP
ftr-370	723	31	the	the	DET
ftr-370	723	32	§	§	ADJ
ftr-370	723	33	40	40	NUM
ftr-370	723	34	alcohol	alcohol	NOUN
ftr-370	723	35	fuels	fuel	NOUN
ftr-370	723	36	credit	credit	NOUN
ftr-370	723	37	.	.	PUNCT
ftr-370	724	1	generally	generally	ADV
ftr-370	724	2	,	,	PUNCT
ftr-370	724	3	the	the	DET
ftr-370	724	4	amount	amount	NOUN
ftr-370	724	5	of	of	ADP
ftr-370	724	6	the	the	DET
ftr-370	724	7	credit	credit	NOUN
ftr-370	724	8	is	be	AUX
ftr-370	724	9	$	$	SYM
ftr-370	724	10	1.01	1.01	NUM
ftr-370	724	11	for	for	ADP
ftr-370	724	12	each	each	DET
ftr-370	724	13	gallon	gallon	NOUN
ftr-370	724	14	of	of	ADP
ftr-370	724	15	qualified	qualified	ADJ
ftr-370	724	16	production	production	NOUN
ftr-370	724	17	after	after	ADP
ftr-370	724	18	12/31/08	12/31/08	PROPN
ftr-370	724	19	and	and	CCONJ
ftr-370	724	20	before	before	ADP
ftr-370	724	21	1/1/13	1/1/13	NUM
ftr-370	724	22	.	.	PUNCT
ftr-370	725	1	if	if	SCONJ
ftr-370	725	2	a	a	DET
ftr-370	725	3	cellulosic	cellulosic	NOUN
ftr-370	725	4	biofuel	biofuel	NOUN
ftr-370	725	5	is	be	AUX
ftr-370	725	6	alcohol	alcohol	NOUN
ftr-370	725	7	,	,	PUNCT
ftr-370	725	8	the	the	DET
ftr-370	725	9	amount	amount	NOUN
ftr-370	725	10	of	of	ADP
ftr-370	725	11	the	the	DET
ftr-370	725	12	credit	credit	NOUN
ftr-370	725	13	is	be	AUX
ftr-370	725	14	reduced	reduce	VERB
ftr-370	725	15	by	by	ADP
ftr-370	725	16	the	the	DET
ftr-370	725	17	amount	amount	NOUN
ftr-370	725	18	of	of	ADP
ftr-370	725	19	credit	credit	NOUN
ftr-370	725	20	allowable	allowable	ADJ
ftr-370	725	21	under	under	ADP
ftr-370	725	22	other	other	ADJ
ftr-370	725	23	parts	part	NOUN
ftr-370	725	24	of	of	ADP
ftr-370	725	25	§	§	PROPN
ftr-370	725	26	40	40	NUM
ftr-370	725	27	.	.	PUNCT
ftr-370	726	1	cellulosic	cellulosic	NOUN
ftr-370	726	2	biofuel	biofuel	NOUN
ftr-370	726	3	is	be	AUX
ftr-370	726	4	liquid	liquid	ADJ
ftr-370	726	5	fuel	fuel	NOUN
ftr-370	726	6	which	which	PRON
ftr-370	726	7	is	be	AUX
ftr-370	726	8	derived	derive	VERB
ftr-370	726	9	from	from	ADP
ftr-370	726	10	any	any	DET
ftr-370	726	11	renewable	renewable	ADJ
ftr-370	726	12	lignocellulosic	lignocellulosic	ADJ
ftr-370	726	13	or	or	CCONJ
ftr-370	726	14	hemicellulosic	hemicellulosic	ADJ
ftr-370	726	15	matter	matter	NOUN
ftr-370	726	16	;	;	PUNCT
ftr-370	726	17	examples	example	NOUN
ftr-370	726	18	of	of	ADP
ftr-370	726	19	such	such	ADJ
ftr-370	726	20	matter	matter	NOUN
ftr-370	726	21	include	include	VERB
ftr-370	726	22	dedicated	dedicated	ADJ
ftr-370	726	23	energy	energy	NOUN
ftr-370	726	24	crops	crop	NOUN
ftr-370	726	25	,	,	PUNCT
ftr-370	726	26	wood	wood	NOUN
ftr-370	726	27	,	,	PUNCT
ftr-370	726	28	plants	plant	NOUN
ftr-370	726	29	,	,	PUNCT
ftr-370	726	30	grasses	grass	NOUN
ftr-370	726	31	,	,	PUNCT
ftr-370	726	32	animal	animal	NOUN
ftr-370	726	33	wastes	waste	NOUN
ftr-370	726	34	,	,	PUNCT
ftr-370	726	35	and	and	CCONJ
ftr-370	726	36	municipal	municipal	ADJ
ftr-370	726	37	solid	solid	ADJ
ftr-370	726	38	waste	waste	NOUN
ftr-370	726	39	.	.	PUNCT
ftr-370	727	1	2009	2009	NUM
ftr-370	727	2	]	]	PUNCT
ftr-370	727	3	recent	recent	ADJ
ftr-370	727	4	developments	development	NOUN
ftr-370	727	5	in	in	ADP
ftr-370	727	6	federal	federal	ADJ
ftr-370	727	7	income	income	NOUN
ftr-370	727	8	taxation	taxation	NOUN
ftr-370	727	9	309	309	NUM
ftr-370	727	10	a.	a.	NOUN
ftr-370	727	11	the	the	DET
ftr-370	727	12	emergency	emergency	NOUN
ftr-370	727	13	economic	economic	ADJ
ftr-370	727	14	stabilization	stabilization	NOUN
ftr-370	727	15	act	act	NOUN
ftr-370	727	16	of	of	ADP
ftr-370	727	17	2008	2008	NUM
ftr-370	727	18	[	[	X
ftr-370	727	19	division	division	NOUN
ftr-370	727	20	b	b	X
ftr-370	727	21	]	]	X
ftr-370	727	22	,	,	PUNCT
ftr-370	727	23	the	the	DET
ftr-370	727	24	energy	energy	NOUN
ftr-370	727	25	improvement	improvement	NOUN
ftr-370	727	26	and	and	CCONJ
ftr-370	727	27	extension	extension	NOUN
ftr-370	727	28	act	act	NOUN
ftr-370	727	29	,	,	PUNCT
ftr-370	727	30	§	§	PROPN
ftr-370	727	31	201	201	NUM
ftr-370	727	32	,	,	PUNCT
ftr-370	727	33	amends	amend	VERB
ftr-370	727	34	§	§	PROPN
ftr-370	727	35	168(l)(3	168(l)(3	NUM
ftr-370	727	36	)	)	PUNCT
ftr-370	727	37	,	,	PUNCT
ftr-370	727	38	which	which	PRON
ftr-370	727	39	provides	provide	VERB
ftr-370	727	40	a	a	DET
ftr-370	727	41	50	50	NUM
ftr-370	727	42	percent	percent	NOUN
ftr-370	727	43	first	first	ADJ
ftr-370	727	44	year	year	NOUN
ftr-370	727	45	allowance	allowance	NOUN
ftr-370	727	46	for	for	ADP
ftr-370	727	47	qualified	qualified	ADJ
ftr-370	727	48	cellulosic	cellulosic	NOUN
ftr-370	727	49	biomass	biomass	NOUN
ftr-370	727	50	ethanol	ethanol	NOUN
ftr-370	727	51	plant	plant	NOUN
ftr-370	727	52	property	property	NOUN
ftr-370	727	53	to	to	PART
ftr-370	727	54	provide	provide	VERB
ftr-370	727	55	a	a	DET
ftr-370	727	56	definition	definition	NOUN
ftr-370	727	57	of	of	ADP
ftr-370	727	58	cellulosic	cellulosic	NOUN
ftr-370	727	59	biofuel	biofuel	NOUN
ftr-370	727	60	to	to	PART
ftr-370	727	61	include	include	VERB
ftr-370	727	62	,	,	PUNCT
ftr-370	727	63	“	"	PUNCT
ftr-370	727	64	any	any	DET
ftr-370	727	65	liquid	liquid	ADJ
ftr-370	727	66	fuel	fuel	NOUN
ftr-370	727	67	which	which	PRON
ftr-370	727	68	is	be	AUX
ftr-370	727	69	produced	produce	VERB
ftr-370	727	70	from	from	ADP
ftr-370	727	71	any	any	DET
ftr-370	727	72	lignocellulosic	lignocellulosic	ADJ
ftr-370	727	73	or	or	CCONJ
ftr-370	727	74	hemicellulosic	hemicellulosic	ADJ
ftr-370	727	75	matter	matter	NOUN
ftr-370	727	76	that	that	PRON
ftr-370	727	77	is	be	AUX
ftr-370	727	78	available	available	ADJ
ftr-370	727	79	on	on	ADP
ftr-370	727	80	a	a	DET
ftr-370	727	81	renewable	renewable	ADJ
ftr-370	727	82	or	or	CCONJ
ftr-370	727	83	recurring	recur	VERB
ftr-370	727	84	basis	basis	NOUN
ftr-370	727	85	.	.	PUNCT
ftr-370	727	86	”	"	PUNCT
ftr-370	728	1	this	this	DET
ftr-370	728	2	definition	definition	NOUN
ftr-370	728	3	replaces	replace	VERB
ftr-370	728	4	“	"	PUNCT
ftr-370	728	5	cellulosic	cellulosic	NOUN
ftr-370	728	6	biomass	biomass	NOUN
ftr-370	728	7	ethanol	ethanol	NOUN
ftr-370	728	8	.	.	PUNCT
ftr-370	728	9	”	"	PUNCT
ftr-370	729	1	6	6	NUM
ftr-370	729	2	.	.	PUNCT
ftr-370	729	3	helping	help	VERB
ftr-370	729	4	reservists	reservist	NOUN
ftr-370	729	5	by	by	ADP
ftr-370	729	6	helping	help	VERB
ftr-370	729	7	their	their	PRON
ftr-370	729	8	employers	employer	NOUN
ftr-370	729	9	.	.	PUNCT
ftr-370	730	1	why	why	SCONJ
ftr-370	730	2	not	not	PART
ftr-370	730	3	just	just	ADV
ftr-370	730	4	have	have	VERB
ftr-370	730	5	uncle	uncle	PROPN
ftr-370	730	6	sam	sam	PROPN
ftr-370	730	7	increase	increase	VERB
ftr-370	730	8	their	their	PRON
ftr-370	730	9	pay	pay	NOUN
ftr-370	730	10	while	while	SCONJ
ftr-370	730	11	on	on	ADP
ftr-370	730	12	active	active	ADJ
ftr-370	730	13	duty	duty	NOUN
ftr-370	730	14	?	?	PUNCT
ftr-370	731	1	section	section	NOUN
ftr-370	731	2	45p	45p	NOUN
ftr-370	731	3	,	,	PUNCT
ftr-370	731	4	added	add	VERB
ftr-370	731	5	as	as	ADP
ftr-370	731	6	part	part	NOUN
ftr-370	731	7	of	of	ADP
ftr-370	731	8	the	the	DET
ftr-370	731	9	general	general	ADJ
ftr-370	731	10	business	business	NOUN
ftr-370	731	11	credit	credit	NOUN
ftr-370	731	12	by	by	ADP
ftr-370	731	13	the	the	DET
ftr-370	731	14	heroes	hero	NOUN
ftr-370	731	15	earnings	earning	NOUN
ftr-370	731	16	assistance	assistance	NOUN
ftr-370	731	17	and	and	CCONJ
ftr-370	731	18	relief	relief	NOUN
ftr-370	731	19	tax	tax	NOUN
ftr-370	731	20	act	act	NOUN
ftr-370	731	21	of	of	ADP
ftr-370	731	22	2008	2008	NUM
ftr-370	731	23	,	,	PUNCT
ftr-370	731	24	creates	create	VERB
ftr-370	731	25	a	a	DET
ftr-370	731	26	new	new	ADJ
ftr-370	731	27	credit	credit	NOUN
ftr-370	731	28	for	for	ADP
ftr-370	731	29	a	a	DET
ftr-370	731	30	“	"	PUNCT
ftr-370	731	31	small	small	ADJ
ftr-370	731	32	business	business	NOUN
ftr-370	731	33	employer	employer	NOUN
ftr-370	731	34	”	"	PUNCT
ftr-370	732	1	(	(	PUNCT
ftr-370	732	2	defined	define	VERB
ftr-370	732	3	as	as	ADP
ftr-370	732	4	an	an	DET
ftr-370	732	5	employer	employer	NOUN
ftr-370	732	6	with	with	ADP
ftr-370	732	7	an	an	DET
ftr-370	732	8	average	average	NOUN
ftr-370	732	9	of	of	ADP
ftr-370	732	10	less	less	ADJ
ftr-370	732	11	than	than	ADP
ftr-370	732	12	50	50	NUM
ftr-370	732	13	employees	employee	NOUN
ftr-370	732	14	on	on	ADP
ftr-370	732	15	business	business	NOUN
ftr-370	732	16	days	day	NOUN
ftr-370	732	17	during	during	ADP
ftr-370	732	18	the	the	DET
ftr-370	732	19	year	year	NOUN
ftr-370	732	20	)	)	PUNCT
ftr-370	732	21	that	that	PRON
ftr-370	732	22	pursuant	pursuant	VERB
ftr-370	732	23	to	to	ADP
ftr-370	732	24	a	a	DET
ftr-370	732	25	written	write	VERB
ftr-370	732	26	plan	plan	NOUN
ftr-370	732	27	provides	provide	VERB
ftr-370	732	28	“	"	PUNCT
ftr-370	732	29	eligible	eligible	ADJ
ftr-370	732	30	differential	differential	ADJ
ftr-370	732	31	wage	wage	NOUN
ftr-370	732	32	payments	payment	NOUN
ftr-370	732	33	”	"	PUNCT
ftr-370	732	34	to	to	ADP
ftr-370	732	35	every	every	DET
ftr-370	732	36	“	"	PUNCT
ftr-370	732	37	qualified	qualified	ADJ
ftr-370	732	38	employee	employee	NOUN
ftr-370	732	39	”	"	PUNCT
ftr-370	732	40	(	(	PUNCT
ftr-370	732	41	defined	define	VERB
ftr-370	732	42	as	as	ADP
ftr-370	732	43	a	a	DET
ftr-370	732	44	person	person	NOUN
ftr-370	732	45	who	who	PRON
ftr-370	732	46	has	have	AUX
ftr-370	732	47	been	be	AUX
ftr-370	732	48	employed	employ	VERB
ftr-370	732	49	by	by	ADP
ftr-370	732	50	the	the	DET
ftr-370	732	51	taxpayer	taxpayer	NOUN
ftr-370	732	52	for	for	ADP
ftr-370	732	53	the	the	DET
ftr-370	732	54	91	91	NUM
ftr-370	732	55	-	-	PUNCT
ftr-370	732	56	day	day	NOUN
ftr-370	732	57	period	period	NOUN
ftr-370	732	58	immediately	immediately	ADV
ftr-370	732	59	preceding	precede	VERB
ftr-370	732	60	the	the	DET
ftr-370	732	61	period	period	NOUN
ftr-370	732	62	for	for	ADP
ftr-370	732	63	which	which	PRON
ftr-370	732	64	the	the	DET
ftr-370	732	65	differential	differential	ADJ
ftr-370	732	66	wage	wage	NOUN
ftr-370	732	67	payment	payment	NOUN
ftr-370	732	68	is	be	AUX
ftr-370	732	69	made	make	VERB
ftr-370	732	70	)	)	PUNCT
ftr-370	732	71	.	.	PUNCT
ftr-370	733	1	“	"	PUNCT
ftr-370	733	2	differential	differential	ADJ
ftr-370	733	3	wage	wage	NOUN
ftr-370	733	4	payments	payment	NOUN
ftr-370	733	5	”	"	PUNCT
ftr-370	733	6	are	be	AUX
ftr-370	733	7	defined	define	VERB
ftr-370	733	8	(	(	PUNCT
ftr-370	733	9	by	by	ADP
ftr-370	733	10	cross	cross	NOUN
ftr-370	733	11	-	-	NOUN
ftr-370	733	12	reference	reference	NOUN
ftr-370	733	13	to	to	ADP
ftr-370	733	14	§	§	PROPN
ftr-370	733	15	3401(h)(2	3401(h)(2	NOUN
ftr-370	733	16	)	)	PUNCT
ftr-370	733	17	)	)	PUNCT
ftr-370	733	18	as	as	ADP
ftr-370	733	19	payments	payment	NOUN
ftr-370	733	20	made	make	VERB
ftr-370	733	21	while	while	SCONJ
ftr-370	733	22	a	a	DET
ftr-370	733	23	qualified	qualified	ADJ
ftr-370	733	24	employee	employee	NOUN
ftr-370	733	25	of	of	ADP
ftr-370	733	26	the	the	DET
ftr-370	733	27	employer	employer	NOUN
ftr-370	733	28	is	be	AUX
ftr-370	733	29	on	on	ADP
ftr-370	733	30	active	active	ADJ
ftr-370	733	31	duty	duty	NOUN
ftr-370	733	32	with	with	ADP
ftr-370	733	33	the	the	DET
ftr-370	733	34	united	united	PROPN
ftr-370	733	35	states	states	PROPN
ftr-370	733	36	military	military	NOUN
ftr-370	733	37	for	for	ADP
ftr-370	733	38	a	a	DET
ftr-370	733	39	period	period	NOUN
ftr-370	733	40	of	of	ADP
ftr-370	733	41	more	more	ADJ
ftr-370	733	42	than	than	ADP
ftr-370	733	43	30	30	NUM
ftr-370	733	44	days	day	NOUN
ftr-370	733	45	,	,	PUNCT
ftr-370	733	46	which	which	PRON
ftr-370	733	47	represent	represent	VERB
ftr-370	733	48	all	all	PRON
ftr-370	733	49	or	or	CCONJ
ftr-370	733	50	some	some	PRON
ftr-370	733	51	of	of	ADP
ftr-370	733	52	the	the	DET
ftr-370	733	53	wages	wage	NOUN
ftr-370	733	54	that	that	PRON
ftr-370	733	55	the	the	DET
ftr-370	733	56	employee	employee	NOUN
ftr-370	733	57	would	would	AUX
ftr-370	733	58	have	have	AUX
ftr-370	733	59	received	receive	VERB
ftr-370	733	60	from	from	ADP
ftr-370	733	61	the	the	DET
ftr-370	733	62	employer	employer	NOUN
ftr-370	733	63	if	if	SCONJ
ftr-370	733	64	the	the	DET
ftr-370	733	65	employee	employee	NOUN
ftr-370	733	66	were	be	AUX
ftr-370	733	67	performing	perform	VERB
ftr-370	733	68	services	service	NOUN
ftr-370	733	69	for	for	ADP
ftr-370	733	70	the	the	DET
ftr-370	733	71	employer	employer	NOUN
ftr-370	733	72	.	.	PUNCT
ftr-370	734	1	credit	credit	NOUN
ftr-370	734	2	-	-	PUNCT
ftr-370	734	3	eligible	eligible	ADJ
ftr-370	734	4	differential	differential	NOUN
ftr-370	734	5	wage	wage	NOUN
ftr-370	734	6	payments	payment	NOUN
ftr-370	734	7	are	be	AUX
ftr-370	734	8	limited	limit	VERB
ftr-370	734	9	to	to	ADP
ftr-370	734	10	$	$	SYM
ftr-370	734	11	20,000	20,000	NUM
ftr-370	734	12	per	per	ADP
ftr-370	734	13	employee	employee	NOUN
ftr-370	734	14	per	per	ADP
ftr-370	734	15	year	year	NOUN
ftr-370	734	16	.	.	PUNCT
ftr-370	735	1	the	the	DET
ftr-370	735	2	credit	credit	NOUN
ftr-370	735	3	amount	amount	NOUN
ftr-370	735	4	is	be	AUX
ftr-370	735	5	20	20	NUM
ftr-370	735	6	percent	percent	NOUN
ftr-370	735	7	of	of	ADP
ftr-370	735	8	credit	credit	NOUN
ftr-370	735	9	-	-	PUNCT
ftr-370	735	10	eligible	eligible	ADJ
ftr-370	735	11	payments	payment	NOUN
ftr-370	735	12	.	.	PUNCT
ftr-370	736	1	section	section	NOUN
ftr-370	736	2	280c(a	280c(a	PROPN
ftr-370	736	3	)	)	PUNCT
ftr-370	736	4	provides	provide	VERB
ftr-370	736	5	that	that	SCONJ
ftr-370	736	6	the	the	DET
ftr-370	736	7	employer	employer	NOUN
ftr-370	736	8	is	be	AUX
ftr-370	736	9	not	not	PART
ftr-370	736	10	entitled	entitle	VERB
ftr-370	736	11	to	to	ADP
ftr-370	736	12	a	a	DET
ftr-370	736	13	business	business	NOUN
ftr-370	736	14	expense	expense	NOUN
ftr-370	736	15	deduction	deduction	NOUN
ftr-370	736	16	for	for	ADP
ftr-370	736	17	the	the	DET
ftr-370	736	18	portion	portion	NOUN
ftr-370	736	19	of	of	ADP
ftr-370	736	20	its	its	PRON
ftr-370	736	21	wage	wage	NOUN
ftr-370	736	22	expense	expense	NOUN
ftr-370	736	23	that	that	PRON
ftr-370	736	24	is	be	AUX
ftr-370	736	25	equal	equal	ADJ
ftr-370	736	26	to	to	ADP
ftr-370	736	27	the	the	DET
ftr-370	736	28	amount	amount	NOUN
ftr-370	736	29	of	of	ADP
ftr-370	736	30	its	its	PRON
ftr-370	736	31	credit	credit	NOUN
ftr-370	736	32	under	under	ADP
ftr-370	736	33	§	§	PROPN
ftr-370	736	34	45p	45p	NUM
ftr-370	736	35	.	.	PUNCT
ftr-370	737	1	the	the	DET
ftr-370	737	2	credit	credit	NOUN
ftr-370	737	3	is	be	AUX
ftr-370	737	4	not	not	PART
ftr-370	737	5	available	available	ADJ
ftr-370	737	6	with	with	ADP
ftr-370	737	7	respect	respect	NOUN
ftr-370	737	8	to	to	ADP
ftr-370	737	9	payments	payment	NOUN
ftr-370	737	10	made	make	VERB
ftr-370	737	11	after	after	ADP
ftr-370	737	12	12/31/09	12/31/09	PROPN
ftr-370	737	13	.	.	PROPN
ftr-370	737	14	7	7	NUM
ftr-370	737	15	.	.	PUNCT
ftr-370	738	1	the	the	DET
ftr-370	738	2	tax	tax	NOUN
ftr-370	738	3	code	code	NOUN
ftr-370	738	4	is	be	AUX
ftr-370	738	5	enlisted	enlist	VERB
ftr-370	738	6	to	to	PART
ftr-370	738	7	fight	fight	VERB
ftr-370	738	8	terrorists	terrorist	NOUN
ftr-370	738	9	trying	try	VERB
ftr-370	738	10	to	to	PART
ftr-370	738	11	make	make	VERB
ftr-370	738	12	fertilizer	fertilizer	NOUN
ftr-370	738	13	bombs	bomb	NOUN
ftr-370	738	14	.	.	PUNCT
ftr-370	739	1	section	section	NOUN
ftr-370	739	2	45o	45o	NUM
ftr-370	739	3	,	,	PUNCT
ftr-370	739	4	added	add	VERB
ftr-370	739	5	as	as	ADP
ftr-370	739	6	part	part	NOUN
ftr-370	739	7	of	of	ADP
ftr-370	739	8	the	the	DET
ftr-370	739	9	general	general	ADJ
ftr-370	739	10	business	business	NOUN
ftr-370	739	11	credit	credit	NOUN
ftr-370	739	12	by	by	ADP
ftr-370	739	13	the	the	DET
ftr-370	739	14	heartland	heartland	PROPN
ftr-370	739	15	,	,	PUNCT
ftr-370	739	16	habitat	habitat	NOUN
ftr-370	739	17	,	,	PUNCT
ftr-370	739	18	harvest	harvest	NOUN
ftr-370	739	19	,	,	PUNCT
ftr-370	739	20	and	and	CCONJ
ftr-370	739	21	horticulture	horticulture	NOUN
ftr-370	739	22	act	act	NOUN
ftr-370	739	23	of	of	ADP
ftr-370	739	24	2008	2008	NUM
ftr-370	739	25	,	,	PUNCT
ftr-370	739	26	provides	provide	VERB
ftr-370	739	27	a	a	DET
ftr-370	739	28	credit	credit	NOUN
ftr-370	739	29	equal	equal	ADJ
ftr-370	739	30	to	to	ADP
ftr-370	739	31	30	30	NUM
ftr-370	739	32	percent	percent	NOUN
ftr-370	739	33	of	of	ADP
ftr-370	739	34	“	"	PUNCT
ftr-370	739	35	qualified	qualified	ADJ
ftr-370	739	36	chemical	chemical	NOUN
ftr-370	739	37	security	security	NOUN
ftr-370	739	38	expenditures	expenditure	NOUN
ftr-370	739	39	”	"	PUNCT
ftr-370	739	40	(	(	PUNCT
ftr-370	739	41	including	include	VERB
ftr-370	739	42	expenditures	expenditure	NOUN
ftr-370	739	43	on	on	ADP
ftr-370	739	44	employee	employee	NOUN
ftr-370	739	45	security	security	NOUN
ftr-370	739	46	training	training	NOUN
ftr-370	739	47	,	,	PUNCT
ftr-370	739	48	and	and	CCONJ
ftr-370	739	49	on	on	ADP
ftr-370	739	50	a	a	DET
ftr-370	739	51	wide	wide	ADJ
ftr-370	739	52	range	range	NOUN
ftr-370	739	53	of	of	ADP
ftr-370	739	54	security	security	NOUN
ftr-370	739	55	devices	device	NOUN
ftr-370	739	56	)	)	PUNCT
ftr-370	739	57	incurred	incur	VERB
ftr-370	739	58	by	by	ADP
ftr-370	739	59	an	an	DET
ftr-370	739	60	“	"	PUNCT
ftr-370	739	61	eligible	eligible	ADJ
ftr-370	739	62	agricultural	agricultural	ADJ
ftr-370	739	63	business	business	NOUN
ftr-370	739	64	.	.	PUNCT
ftr-370	739	65	”	"	PUNCT
ftr-370	740	1	the	the	DET
ftr-370	740	2	amount	amount	NOUN
ftr-370	740	3	of	of	ADP
ftr-370	740	4	the	the	DET
ftr-370	740	5	credit	credit	NOUN
ftr-370	740	6	(	(	PUNCT
ftr-370	740	7	not	not	PART
ftr-370	740	8	the	the	DET
ftr-370	740	9	amount	amount	NOUN
ftr-370	740	10	of	of	ADP
ftr-370	740	11	credit	credit	NOUN
ftr-370	740	12	-	-	PUNCT
ftr-370	740	13	eligible	eligible	ADJ
ftr-370	740	14	expenditures	expenditure	NOUN
ftr-370	740	15	)	)	PUNCT
ftr-370	740	16	with	with	ADP
ftr-370	740	17	respect	respect	NOUN
ftr-370	740	18	to	to	ADP
ftr-370	740	19	any	any	DET
ftr-370	740	20	one	one	NUM
ftr-370	740	21	facility	facility	NOUN
ftr-370	740	22	is	be	AUX
ftr-370	740	23	limited	limit	VERB
ftr-370	740	24	to	to	ADP
ftr-370	740	25	$	$	SYM
ftr-370	740	26	100,000	100,000	NUM
ftr-370	740	27	(	(	PUNCT
ftr-370	740	28	with	with	ADP
ftr-370	740	29	the	the	DET
ftr-370	740	30	ceiling	ceiling	NOUN
ftr-370	740	31	reduced	reduce	VERB
ftr-370	740	32	by	by	ADP
ftr-370	740	33	the	the	DET
ftr-370	740	34	total	total	ADJ
ftr-370	740	35	amount	amount	NOUN
ftr-370	740	36	of	of	ADP
ftr-370	740	37	credits	credit	NOUN
ftr-370	740	38	allowed	allow	VERB
ftr-370	740	39	with	with	ADP
ftr-370	740	40	respect	respect	NOUN
ftr-370	740	41	to	to	ADP
ftr-370	740	42	that	that	DET
ftr-370	740	43	facility	facility	NOUN
ftr-370	740	44	over	over	ADP
ftr-370	740	45	the	the	DET
ftr-370	740	46	five	five	NUM
ftr-370	740	47	preceding	precede	VERB
ftr-370	740	48	years	year	NOUN
ftr-370	740	49	)	)	PUNCT
ftr-370	740	50	,	,	PUNCT
ftr-370	740	51	and	and	CCONJ
ftr-370	740	52	the	the	DET
ftr-370	740	53	total	total	ADJ
ftr-370	740	54	annual	annual	ADJ
ftr-370	740	55	credit	credit	NOUN
ftr-370	740	56	per	per	ADP
ftr-370	740	57	taxpayer	taxpayer	NOUN
ftr-370	740	58	per	per	ADP
ftr-370	740	59	year	year	NOUN
ftr-370	740	60	(	(	PUNCT
ftr-370	740	61	again	again	ADV
ftr-370	740	62	,	,	PUNCT
ftr-370	740	63	not	not	PART
ftr-370	740	64	total	total	ADJ
ftr-370	740	65	credit	credit	NOUN
ftr-370	740	66	-	-	PUNCT
ftr-370	740	67	eligible	eligible	ADJ
ftr-370	740	68	expenditures	expenditure	NOUN
ftr-370	740	69	)	)	PUNCT
ftr-370	740	70	is	be	AUX
ftr-370	740	71	limited	limit	VERB
ftr-370	740	72	to	to	ADP
ftr-370	740	73	$	$	SYM
ftr-370	740	74	2,000,000	2,000,000	NUM
ftr-370	740	75	.	.	PUNCT
ftr-370	741	1	“	"	PUNCT
ftr-370	741	2	eligible	eligible	ADJ
ftr-370	741	3	agricultural	agricultural	ADJ
ftr-370	741	4	businesses	business	NOUN
ftr-370	741	5	”	"	PUNCT
ftr-370	741	6	are	be	AUX
ftr-370	741	7	those	those	PRON
ftr-370	741	8	that	that	PRON
ftr-370	741	9	sell	sell	VERB
ftr-370	741	10	pesticides	pesticide	NOUN
ftr-370	741	11	or	or	CCONJ
ftr-370	741	12	certain	certain	ADJ
ftr-370	741	13	fertilizers	fertilizer	NOUN
ftr-370	741	14	at	at	ADP
ftr-370	741	15	retail	retail	NOUN
ftr-370	741	16	to	to	ADP
ftr-370	741	17	farmers	farmer	NOUN
ftr-370	741	18	and	and	CCONJ
ftr-370	741	19	ranchers	rancher	NOUN
ftr-370	741	20	,	,	PUNCT
ftr-370	741	21	and	and	CCONJ
ftr-370	741	22	those	those	PRON
ftr-370	741	23	which	which	PRON
ftr-370	741	24	manufacture	manufacture	VERB
ftr-370	741	25	,	,	PUNCT
ftr-370	741	26	formulate	formulate	ADJ
ftr-370	741	27	,	,	PUNCT
ftr-370	741	28	distribute	distribute	VERB
ftr-370	741	29	or	or	CCONJ
ftr-370	741	30	aerially	aerially	ADV
ftr-370	741	31	apply	apply	VERB
ftr-370	741	32	pesticides	pesticide	NOUN
ftr-370	741	33	or	or	CCONJ
ftr-370	741	34	certain	certain	ADJ
ftr-370	741	35	fertilizers	fertilizer	NOUN
ftr-370	741	36	.	.	PUNCT
ftr-370	742	1	the	the	DET
ftr-370	742	2	taxpayer	taxpayer	NOUN
ftr-370	742	3	’s	’s	PART
ftr-370	742	4	deductible	deductible	ADJ
ftr-370	742	5	business	business	NOUN
ftr-370	742	6	expense	expense	NOUN
ftr-370	742	7	310	310	NUM
ftr-370	742	8	florida	florida	PROPN
ftr-370	742	9	tax	tax	NOUN
ftr-370	742	10	review	review	NOUN
ftr-370	742	11	[	[	X
ftr-370	742	12	vol	vol	NOUN
ftr-370	742	13	.	.	PUNCT
ftr-370	743	1	9	9	NUM
ftr-370	743	2	:	:	PUNCT
ftr-370	743	3	si	si	X
ftr-370	743	4	must	must	AUX
ftr-370	743	5	be	be	AUX
ftr-370	743	6	reduced	reduce	VERB
ftr-370	743	7	by	by	ADP
ftr-370	743	8	the	the	DET
ftr-370	743	9	amount	amount	NOUN
ftr-370	743	10	of	of	ADP
ftr-370	743	11	the	the	DET
ftr-370	743	12	credit	credit	NOUN
ftr-370	743	13	claimed	claim	VERB
ftr-370	743	14	under	under	ADP
ftr-370	743	15	§	§	NOUN
ftr-370	743	16	45o	45o	NUM
ftr-370	743	17	.	.	PUNCT
ftr-370	744	1	the	the	DET
ftr-370	744	2	credit	credit	NOUN
ftr-370	744	3	is	be	AUX
ftr-370	744	4	not	not	PART
ftr-370	744	5	available	available	ADJ
ftr-370	744	6	with	with	ADP
ftr-370	744	7	respect	respect	NOUN
ftr-370	744	8	to	to	ADP
ftr-370	744	9	expenditures	expenditure	NOUN
ftr-370	744	10	paid	pay	VERB
ftr-370	744	11	or	or	CCONJ
ftr-370	744	12	incurred	incur	VERB
ftr-370	744	13	after	after	ADP
ftr-370	744	14	12/31/12	12/31/12	PROPN
ftr-370	744	15	.	.	PROPN
ftr-370	744	16	8	8	NUM
ftr-370	744	17	.	.	PUNCT
ftr-370	744	18	credits	credit	NOUN
ftr-370	744	19	for	for	ADP
ftr-370	744	20	saving	save	VERB
ftr-370	744	21	the	the	DET
ftr-370	744	22	spotted	spot	VERB
ftr-370	744	23	owl	owl	NOUN
ftr-370	744	24	,	,	PUNCT
ftr-370	744	25	or	or	CCONJ
ftr-370	744	26	is	be	AUX
ftr-370	744	27	it	it	PRON
ftr-370	744	28	to	to	PART
ftr-370	744	29	increase	increase	VERB
ftr-370	744	30	the	the	DET
ftr-370	744	31	amount	amount	NOUN
ftr-370	744	32	of	of	ADP
ftr-370	744	33	timber	timber	NOUN
ftr-370	744	34	that	that	PRON
ftr-370	744	35	the	the	DET
ftr-370	744	36	forest	forest	NOUN
ftr-370	744	37	service	service	NOUN
ftr-370	744	38	can	can	AUX
ftr-370	744	39	sell	sell	VERB
ftr-370	744	40	off	off	ADP
ftr-370	744	41	at	at	ADP
ftr-370	744	42	bargain	bargain	NOUN
ftr-370	744	43	prices	price	NOUN
ftr-370	744	44	?	?	PUNCT
ftr-370	745	1	sections	section	NOUN
ftr-370	745	2	54a	54a	NOUN
ftr-370	745	3	and	and	CCONJ
ftr-370	745	4	54b	54b	NUM
ftr-370	745	5	,	,	PUNCT
ftr-370	745	6	added	add	VERB
ftr-370	745	7	by	by	ADP
ftr-370	745	8	the	the	DET
ftr-370	745	9	heartland	heartland	PROPN
ftr-370	745	10	,	,	PUNCT
ftr-370	745	11	habitat	habitat	NOUN
ftr-370	745	12	,	,	PUNCT
ftr-370	745	13	harvest	harvest	NOUN
ftr-370	745	14	,	,	PUNCT
ftr-370	745	15	and	and	CCONJ
ftr-370	745	16	horticulture	horticulture	NOUN
ftr-370	745	17	act	act	NOUN
ftr-370	745	18	of	of	ADP
ftr-370	745	19	2008	2008	NUM
ftr-370	745	20	,	,	PUNCT
ftr-370	745	21	create	create	VERB
ftr-370	745	22	a	a	DET
ftr-370	745	23	credit	credit	NOUN
ftr-370	745	24	for	for	ADP
ftr-370	745	25	holders	holder	NOUN
ftr-370	745	26	of	of	ADP
ftr-370	745	27	qualified	qualified	ADJ
ftr-370	745	28	forestry	forestry	NOUN
ftr-370	745	29	conservation	conservation	NOUN
ftr-370	745	30	bonds	bond	NOUN
ftr-370	745	31	(	(	PUNCT
ftr-370	745	32	qfcbs	qfcbs	NOUN
ftr-370	745	33	)	)	PUNCT
ftr-370	745	34	.	.	PUNCT
ftr-370	746	1	a	a	DET
ftr-370	746	2	qfcb	qfcb	NOUN
ftr-370	746	3	is	be	AUX
ftr-370	746	4	a	a	DET
ftr-370	746	5	bond	bond	NOUN
ftr-370	746	6	issued	issue	VERB
ftr-370	746	7	by	by	ADP
ftr-370	746	8	a	a	DET
ftr-370	746	9	state	state	NOUN
ftr-370	746	10	or	or	CCONJ
ftr-370	746	11	a	a	DET
ftr-370	746	12	§	§	ADJ
ftr-370	746	13	501(c)(3	501(c)(3	NOUN
ftr-370	746	14	)	)	PUNCT
ftr-370	746	15	organization	organization	NOUN
ftr-370	746	16	to	to	PART
ftr-370	746	17	finance	finance	VERB
ftr-370	746	18	a	a	DET
ftr-370	746	19	“	"	PUNCT
ftr-370	746	20	qualified	qualified	ADJ
ftr-370	746	21	forestry	forestry	NOUN
ftr-370	746	22	conservation	conservation	NOUN
ftr-370	746	23	project	project	NOUN
ftr-370	746	24	”	"	PUNCT
ftr-370	746	25	(	(	PUNCT
ftr-370	746	26	which	which	PRON
ftr-370	746	27	is	be	AUX
ftr-370	746	28	defined	define	VERB
ftr-370	746	29	as	as	ADP
ftr-370	746	30	the	the	DET
ftr-370	746	31	acquisition	acquisition	NOUN
ftr-370	746	32	of	of	ADP
ftr-370	746	33	land	land	NOUN
ftr-370	746	34	adjacent	adjacent	ADJ
ftr-370	746	35	to	to	ADP
ftr-370	746	36	united	united	PROPN
ftr-370	746	37	states	states	PROPN
ftr-370	746	38	forest	forest	PROPN
ftr-370	746	39	service	service	NOUN
ftr-370	746	40	land	land	NOUN
ftr-370	746	41	,	,	PUNCT
ftr-370	746	42	subject	subject	ADJ
ftr-370	746	43	to	to	ADP
ftr-370	746	44	the	the	DET
ftr-370	746	45	requirement	requirement	NOUN
ftr-370	746	46	that	that	SCONJ
ftr-370	746	47	at	at	ADV
ftr-370	746	48	least	least	ADJ
ftr-370	746	49	half	half	NOUN
ftr-370	746	50	of	of	ADP
ftr-370	746	51	the	the	DET
ftr-370	746	52	acquired	acquire	VERB
ftr-370	746	53	land	land	NOUN
ftr-370	746	54	must	must	AUX
ftr-370	746	55	be	be	AUX
ftr-370	746	56	transferred	transfer	VERB
ftr-370	746	57	to	to	ADP
ftr-370	746	58	the	the	DET
ftr-370	746	59	forest	forest	NOUN
ftr-370	746	60	service	service	NOUN
ftr-370	746	61	at	at	ADP
ftr-370	746	62	no	no	DET
ftr-370	746	63	net	net	ADJ
ftr-370	746	64	cost	cost	NOUN
ftr-370	746	65	,	,	PUNCT
ftr-370	746	66	and	and	CCONJ
ftr-370	746	67	several	several	ADJ
ftr-370	746	68	other	other	ADJ
ftr-370	746	69	requirements	requirement	NOUN
ftr-370	746	70	)	)	PUNCT
ftr-370	746	71	.	.	PUNCT
ftr-370	747	1	the	the	DET
ftr-370	747	2	national	national	ADJ
ftr-370	747	3	limitation	limitation	NOUN
ftr-370	747	4	on	on	ADP
ftr-370	747	5	qfcbs	qfcbs	NOUN
ftr-370	747	6	is	be	AUX
ftr-370	747	7	$	$	SYM
ftr-370	747	8	500	500	NUM
ftr-370	747	9	million	million	NUM
ftr-370	747	10	,	,	PUNCT
ftr-370	747	11	with	with	SCONJ
ftr-370	747	12	allocations	allocation	NOUN
ftr-370	747	13	among	among	ADP
ftr-370	747	14	qualified	qualified	ADJ
ftr-370	747	15	projects	project	NOUN
ftr-370	747	16	to	to	PART
ftr-370	747	17	be	be	AUX
ftr-370	747	18	determined	determine	VERB
ftr-370	747	19	by	by	ADP
ftr-370	747	20	the	the	DET
ftr-370	747	21	treasury	treasury	PROPN
ftr-370	747	22	department	department	PROPN
ftr-370	747	23	.	.	PUNCT
ftr-370	748	1	all	all	DET
ftr-370	748	2	the	the	DET
ftr-370	748	3	available	available	ADJ
ftr-370	748	4	project	project	NOUN
ftr-370	748	5	proceeds	proceed	NOUN
ftr-370	748	6	of	of	ADP
ftr-370	748	7	a	a	DET
ftr-370	748	8	qfcb	qfcb	NOUN
ftr-370	748	9	must	must	AUX
ftr-370	748	10	be	be	AUX
ftr-370	748	11	used	use	VERB
ftr-370	748	12	within	within	ADP
ftr-370	748	13	the	the	DET
ftr-370	748	14	three	three	NUM
ftr-370	748	15	-	-	PUNCT
ftr-370	748	16	year	year	NOUN
ftr-370	748	17	period	period	NOUN
ftr-370	748	18	beginning	begin	VERB
ftr-370	748	19	on	on	ADP
ftr-370	748	20	the	the	DET
ftr-370	748	21	date	date	NOUN
ftr-370	748	22	of	of	ADP
ftr-370	748	23	issuance	issuance	NOUN
ftr-370	748	24	,	,	PUNCT
ftr-370	748	25	except	except	SCONJ
ftr-370	748	26	that	that	SCONJ
ftr-370	748	27	unspent	unspent	ADJ
ftr-370	748	28	proceeds	proceed	NOUN
ftr-370	748	29	may	may	AUX
ftr-370	748	30	be	be	AUX
ftr-370	748	31	used	use	VERB
ftr-370	748	32	within	within	ADP
ftr-370	748	33	90	90	NUM
ftr-370	748	34	days	day	NOUN
ftr-370	748	35	from	from	ADP
ftr-370	748	36	the	the	DET
ftr-370	748	37	end	end	NOUN
ftr-370	748	38	of	of	ADP
ftr-370	748	39	the	the	DET
ftr-370	748	40	three	three	NUM
ftr-370	748	41	-	-	PUNCT
ftr-370	748	42	year	year	NOUN
ftr-370	748	43	period	period	NOUN
ftr-370	748	44	to	to	PART
ftr-370	748	45	redeem	redeem	VERB
ftr-370	748	46	bonds	bond	NOUN
ftr-370	748	47	.	.	PUNCT
ftr-370	749	1	the	the	DET
ftr-370	749	2	holder	holder	NOUN
ftr-370	749	3	of	of	ADP
ftr-370	749	4	a	a	DET
ftr-370	749	5	qfcb	qfcb	NOUN
ftr-370	749	6	is	be	AUX
ftr-370	749	7	entitled	entitle	VERB
ftr-370	749	8	to	to	ADP
ftr-370	749	9	a	a	DET
ftr-370	749	10	credit	credit	NOUN
ftr-370	749	11	determined	determine	VERB
ftr-370	749	12	by	by	ADP
ftr-370	749	13	multiplying	multiply	VERB
ftr-370	749	14	the	the	DET
ftr-370	749	15	face	face	NOUN
ftr-370	749	16	amount	amount	NOUN
ftr-370	749	17	of	of	ADP
ftr-370	749	18	the	the	DET
ftr-370	749	19	holder	holder	NOUN
ftr-370	749	20	’s	’s	PART
ftr-370	749	21	bond	bond	NOUN
ftr-370	749	22	by	by	ADP
ftr-370	749	23	the	the	DET
ftr-370	749	24	credit	credit	NOUN
ftr-370	749	25	rate	rate	NOUN
ftr-370	749	26	of	of	ADP
ftr-370	749	27	the	the	DET
ftr-370	749	28	bond	bond	NOUN
ftr-370	749	29	,	,	PUNCT
ftr-370	749	30	with	with	SCONJ
ftr-370	749	31	the	the	DET
ftr-370	749	32	credit	credit	NOUN
ftr-370	749	33	rate	rate	NOUN
ftr-370	749	34	having	having	AUX
ftr-370	749	35	been	be	AUX
ftr-370	749	36	determined	determine	VERB
ftr-370	749	37	by	by	ADP
ftr-370	749	38	the	the	DET
ftr-370	749	39	treasury	treasury	PROPN
ftr-370	749	40	department	department	PROPN
ftr-370	749	41	at	at	ADP
ftr-370	749	42	issuance	issuance	NOUN
ftr-370	749	43	;	;	PUNCT
ftr-370	749	44	the	the	DET
ftr-370	749	45	credit	credit	NOUN
ftr-370	749	46	rate	rate	NOUN
ftr-370	749	47	is	be	AUX
ftr-370	749	48	to	to	PART
ftr-370	749	49	be	be	AUX
ftr-370	749	50	the	the	DET
ftr-370	749	51	rate	rate	NOUN
ftr-370	749	52	necessary	necessary	ADJ
ftr-370	749	53	to	to	PART
ftr-370	749	54	permit	permit	VERB
ftr-370	749	55	the	the	DET
ftr-370	749	56	issuance	issuance	NOUN
ftr-370	749	57	of	of	ADP
ftr-370	749	58	qfcbs	qfcbs	NOUN
ftr-370	749	59	without	without	ADP
ftr-370	749	60	discount	discount	NOUN
ftr-370	749	61	and	and	CCONJ
ftr-370	749	62	without	without	ADP
ftr-370	749	63	interest	interest	NOUN
ftr-370	749	64	cost	cost	NOUN
ftr-370	749	65	to	to	ADP
ftr-370	749	66	the	the	DET
ftr-370	749	67	issuer	issuer	NOUN
ftr-370	749	68	.	.	PUNCT
ftr-370	750	1	a	a	DET
ftr-370	750	2	recipient	recipient	NOUN
ftr-370	750	3	of	of	ADP
ftr-370	750	4	the	the	DET
ftr-370	750	5	credit	credit	NOUN
ftr-370	750	6	must	must	AUX
ftr-370	750	7	include	include	VERB
ftr-370	750	8	the	the	DET
ftr-370	750	9	amount	amount	NOUN
ftr-370	750	10	of	of	ADP
ftr-370	750	11	the	the	DET
ftr-370	750	12	credit	credit	NOUN
ftr-370	750	13	in	in	ADP
ftr-370	750	14	gross	gross	ADJ
ftr-370	750	15	income	income	NOUN
ftr-370	750	16	as	as	ADP
ftr-370	750	17	interest	interest	NOUN
ftr-370	750	18	.	.	PUNCT
ftr-370	751	1	9	9	X
ftr-370	751	2	.	.	X
ftr-370	751	3	the	the	DET
ftr-370	751	4	low	low	ADJ
ftr-370	751	5	-	-	PUNCT
ftr-370	751	6	income	income	NOUN
ftr-370	751	7	housing	housing	NOUN
ftr-370	751	8	credit	credit	NOUN
ftr-370	751	9	gets	get	VERB
ftr-370	751	10	better	well	ADJ
ftr-370	751	11	temporarily	temporarily	ADV
ftr-370	751	12	.	.	PUNCT
ftr-370	752	1	the	the	DET
ftr-370	752	2	housing	housing	NOUN
ftr-370	752	3	assistance	assistance	NOUN
ftr-370	752	4	tax	tax	NOUN
ftr-370	752	5	act	act	NOUN
ftr-370	752	6	of	of	ADP
ftr-370	752	7	2008	2008	NUM
ftr-370	752	8	made	make	VERB
ftr-370	752	9	numerous	numerous	ADJ
ftr-370	752	10	changes	change	NOUN
ftr-370	752	11	in	in	ADP
ftr-370	752	12	the	the	DET
ftr-370	752	13	low	low	ADJ
ftr-370	752	14	-	-	PUNCT
ftr-370	752	15	income	income	NOUN
ftr-370	752	16	housing	housing	NOUN
ftr-370	752	17	credit	credit	NOUN
ftr-370	752	18	.	.	PUNCT
ftr-370	753	1	(	(	PUNCT
ftr-370	753	2	1	1	X
ftr-370	753	3	)	)	PUNCT
ftr-370	753	4	to	to	PART
ftr-370	753	5	qualify	qualify	VERB
ftr-370	753	6	for	for	ADP
ftr-370	753	7	the	the	DET
ftr-370	753	8	70	70	NUM
ftr-370	753	9	-	-	PUNCT
ftr-370	753	10	percent	percent	NOUN
ftr-370	753	11	credit	credit	NOUN
ftr-370	753	12	base	base	NOUN
ftr-370	753	13	[	[	X
ftr-370	753	14	new	new	ADJ
ftr-370	753	15	housing	housing	NOUN
ftr-370	753	16	that	that	PRON
ftr-370	753	17	is	be	AUX
ftr-370	753	18	not	not	PART
ftr-370	753	19	federally	federally	ADV
ftr-370	753	20	subsidized	subsidize	VERB
ftr-370	753	21	]	]	PUNCT
ftr-370	753	22	,	,	PUNCT
ftr-370	753	23	rehabilitation	rehabilitation	NOUN
ftr-370	753	24	expenditures	expenditure	NOUN
ftr-370	753	25	must	must	AUX
ftr-370	753	26	equal	equal	VERB
ftr-370	753	27	or	or	CCONJ
ftr-370	753	28	exceed	exceed	VERB
ftr-370	753	29	the	the	DET
ftr-370	753	30	greater	great	ADJ
ftr-370	753	31	of	of	ADP
ftr-370	753	32	(	(	PUNCT
ftr-370	753	33	1	1	NUM
ftr-370	753	34	)	)	SYM
ftr-370	753	35	20	20	NUM
ftr-370	753	36	percent	percent	NOUN
ftr-370	753	37	of	of	ADP
ftr-370	753	38	the	the	DET
ftr-370	753	39	adjusted	adjusted	ADJ
ftr-370	753	40	basis	basis	NOUN
ftr-370	753	41	of	of	ADP
ftr-370	753	42	the	the	DET
ftr-370	753	43	building	building	NOUN
ftr-370	753	44	being	be	AUX
ftr-370	753	45	rehabilitated	rehabilitate	VERB
ftr-370	753	46	,	,	PUNCT
ftr-370	753	47	or	or	CCONJ
ftr-370	753	48	(	(	PUNCT
ftr-370	753	49	2	2	NUM
ftr-370	753	50	)	)	PUNCT
ftr-370	753	51	$	$	SYM
ftr-370	753	52	6,000	6,000	NUM
ftr-370	753	53	(	(	PUNCT
ftr-370	753	54	indexed	index	VERB
ftr-370	753	55	for	for	ADP
ftr-370	753	56	post-2008	post-2008	NOUN
ftr-370	753	57	inflation	inflation	NOUN
ftr-370	753	58	)	)	PUNCT
ftr-370	753	59	per	per	ADP
ftr-370	753	60	low	low	ADJ
ftr-370	753	61	-	-	PUNCT
ftr-370	753	62	income	income	NOUN
ftr-370	753	63	unit	unit	NOUN
ftr-370	753	64	in	in	ADP
ftr-370	753	65	the	the	DET
ftr-370	753	66	building	building	NOUN
ftr-370	753	67	being	be	AUX
ftr-370	753	68	rehabilitated	rehabilitate	VERB
ftr-370	753	69	.	.	PUNCT
ftr-370	754	1	(	(	PUNCT
ftr-370	754	2	2	2	X
ftr-370	754	3	)	)	PUNCT
ftr-370	754	4	the	the	DET
ftr-370	754	5	70percent	70percent	NUM
ftr-370	754	6	credit	credit	NOUN
ftr-370	754	7	increases	increase	NOUN
ftr-370	754	8	to	to	ADP
ftr-370	754	9	a	a	DET
ftr-370	754	10	91	91	NUM
ftr-370	754	11	-	-	PUNCT
ftr-370	754	12	percent	percent	NOUN
ftr-370	754	13	credit	credit	NOUN
ftr-370	754	14	base	base	NOUN
ftr-370	754	15	,	,	PUNCT
ftr-370	754	16	and	and	CCONJ
ftr-370	754	17	the	the	DET
ftr-370	754	18	30	30	NUM
ftr-370	754	19	-	-	PUNCT
ftr-370	754	20	percent	percent	NOUN
ftr-370	754	21	credit	credit	NOUN
ftr-370	754	22	base	base	NOUN
ftr-370	755	1	[	[	X
ftr-370	755	2	housing	housing	NOUN
ftr-370	755	3	that	that	PRON
ftr-370	755	4	is	be	AUX
ftr-370	755	5	either	either	CCONJ
ftr-370	755	6	existing	exist	VERB
ftr-370	755	7	or	or	CCONJ
ftr-370	755	8	federally	federally	ADV
ftr-370	755	9	subsidized	subsidize	VERB
ftr-370	755	10	]	]	PUNCT
ftr-370	755	11	increases	increase	VERB
ftr-370	755	12	to	to	ADP
ftr-370	755	13	a	a	DET
ftr-370	755	14	39percent	39percent	NUM
ftr-370	755	15	credit	credit	NOUN
ftr-370	755	16	base	base	NOUN
ftr-370	755	17	,	,	PUNCT
ftr-370	755	18	in	in	ADP
ftr-370	755	19	the	the	DET
ftr-370	755	20	case	case	NOUN
ftr-370	755	21	of	of	ADP
ftr-370	755	22	buildings	building	NOUN
ftr-370	755	23	(	(	PUNCT
ftr-370	755	24	a	a	X
ftr-370	755	25	)	)	PUNCT
ftr-370	755	26	located	locate	VERB
ftr-370	755	27	in	in	ADP
ftr-370	755	28	specified	specified	ADJ
ftr-370	755	29	types	type	NOUN
ftr-370	755	30	of	of	ADP
ftr-370	755	31	highcost	highcost	NOUN
ftr-370	755	32	areas	area	NOUN
ftr-370	755	33	,	,	PUNCT
ftr-370	755	34	and	and	CCONJ
ftr-370	755	35	(	(	PUNCT
ftr-370	755	36	b	b	NOUN
ftr-370	755	37	)	)	PUNCT
ftr-370	755	38	designated	designate	VERB
ftr-370	755	39	by	by	ADP
ftr-370	755	40	a	a	DET
ftr-370	755	41	state	state	NOUN
ftr-370	755	42	housing	housing	NOUN
ftr-370	755	43	credit	credit	NOUN
ftr-370	755	44	agency	agency	NOUN
ftr-370	755	45	as	as	ADP
ftr-370	755	46	requiring	require	VERB
ftr-370	755	47	the	the	DET
ftr-370	755	48	larger	large	ADJ
ftr-370	755	49	credit	credit	NOUN
ftr-370	755	50	in	in	ADP
ftr-370	755	51	order	order	NOUN
ftr-370	755	52	to	to	PART
ftr-370	755	53	be	be	AUX
ftr-370	755	54	financially	financially	ADV
ftr-370	755	55	feasible	feasible	ADJ
ftr-370	755	56	.	.	PUNCT
ftr-370	756	1	(	(	PUNCT
ftr-370	756	2	3	3	X
ftr-370	756	3	)	)	PUNCT
ftr-370	756	4	for	for	ADP
ftr-370	756	5	buildings	building	NOUN
ftr-370	756	6	placed	place	VERB
ftr-370	756	7	in	in	ADP
ftr-370	756	8	service	service	NOUN
ftr-370	756	9	after	after	ADP
ftr-370	756	10	7/30/08	7/30/08	NUM
ftr-370	756	11	,	,	PUNCT
ftr-370	756	12	neither	neither	CCONJ
ftr-370	756	13	(	(	PUNCT
ftr-370	756	14	a	a	X
ftr-370	756	15	)	)	PUNCT
ftr-370	756	16	direct	direct	ADJ
ftr-370	756	17	or	or	CCONJ
ftr-370	756	18	indirect	indirect	ADJ
ftr-370	756	19	federal	federal	ADJ
ftr-370	756	20	loans	loan	NOUN
ftr-370	756	21	bearing	bear	VERB
ftr-370	756	22	interest	interest	NOUN
ftr-370	756	23	rates	rate	NOUN
ftr-370	756	24	below	below	ADP
ftr-370	756	25	the	the	DET
ftr-370	756	26	afr	afr	NOUN
ftr-370	756	27	,	,	PUNCT
ftr-370	756	28	nor	nor	CCONJ
ftr-370	756	29	(	(	PUNCT
ftr-370	756	30	b	b	X
ftr-370	756	31	)	)	PUNCT
ftr-370	756	32	certain	certain	ADJ
ftr-370	756	33	assistance	assistance	NOUN
ftr-370	756	34	provided	provide	VERB
ftr-370	756	35	under	under	ADP
ftr-370	756	36	the	the	DET
ftr-370	756	37	home	home	NOUN
ftr-370	756	38	investment	investment	NOUN
ftr-370	756	39	partnerships	partnership	NOUN
ftr-370	756	40	act	act	VERB
ftr-370	756	41	or	or	CCONJ
ftr-370	756	42	the	the	DET
ftr-370	756	43	native	native	ADJ
ftr-370	756	44	american	american	ADJ
ftr-370	756	45	housing	housing	NOUN
ftr-370	756	46	assistance	assistance	NOUN
ftr-370	756	47	and	and	CCONJ
ftr-370	756	48	self	self	NOUN
ftr-370	756	49	determination	determination	NOUN
ftr-370	756	50	act	act	NOUN
ftr-370	756	51	of	of	ADP
ftr-370	756	52	1996	1996	NUM
ftr-370	756	53	,	,	PUNCT
ftr-370	756	54	are	be	AUX
ftr-370	756	55	treated	treat	VERB
ftr-370	756	56	as	as	ADP
ftr-370	756	57	federal	federal	ADJ
ftr-370	756	58	subsidies	subsidy	NOUN
ftr-370	756	59	that	that	PRON
ftr-370	756	60	reduce	reduce	VERB
ftr-370	756	61	the	the	DET
ftr-370	756	62	credit	credit	NOUN
ftr-370	756	63	from	from	ADP
ftr-370	756	64	70	70	NUM
ftr-370	756	65	percent	percent	NOUN
ftr-370	756	66	to	to	ADP
ftr-370	756	67	30	30	NUM
ftr-370	756	68	percent	percent	NOUN
ftr-370	756	69	;	;	PUNCT
ftr-370	756	70	tax	tax	NOUN
ftr-370	756	71	exemption	exemption	NOUN
ftr-370	756	72	of	of	ADP
ftr-370	756	73	bond	bond	NOUN
ftr-370	756	74	interest	interest	NOUN
ftr-370	756	75	under	under	ADP
ftr-370	756	76	§	§	PROPN
ftr-370	756	77	103	103	NUM
ftr-370	756	78	continues	continue	VERB
ftr-370	756	79	to	to	PART
ftr-370	756	80	reduce	reduce	VERB
ftr-370	756	81	the	the	DET
ftr-370	756	82	credit	credit	NOUN
ftr-370	756	83	percentage	percentage	NOUN
ftr-370	756	84	.	.	PUNCT
ftr-370	757	1	(	(	PUNCT
ftr-370	757	2	4	4	NUM
ftr-370	757	3	)	)	PUNCT
ftr-370	757	4	for	for	ADP
ftr-370	757	5	non	non	ADJ
ftr-370	757	6	-	-	ADJ
ftr-370	757	7	federally	federally	ADV
ftr-370	757	8	subsidized	subsidize	VERB
ftr-370	757	9	buildings	building	NOUN
ftr-370	757	10	placed	place	VERB
ftr-370	757	11	in	in	ADP
ftr-370	757	12	service	service	NOUN
ftr-370	757	13	after	after	ADP
ftr-370	757	14	7/30/08	7/30/08	NUM
ftr-370	757	15	and	and	CCONJ
ftr-370	757	16	before	before	ADP
ftr-370	757	17	12/31/13	12/31/13	PROPN
ftr-370	757	18	,	,	PUNCT
ftr-370	757	19	the	the	DET
ftr-370	757	20	actual	actual	ADJ
ftr-370	757	21	credit	credit	NOUN
ftr-370	757	22	2009	2009	NUM
ftr-370	757	23	]	]	PUNCT
ftr-370	757	24	recent	recent	ADJ
ftr-370	757	25	developments	development	NOUN
ftr-370	757	26	in	in	ADP
ftr-370	757	27	federal	federal	ADJ
ftr-370	757	28	income	income	NOUN
ftr-370	757	29	taxation	taxation	NOUN
ftr-370	757	30	311	311	NUM
ftr-370	757	31	percentage	percentage	NOUN
ftr-370	757	32	will	will	AUX
ftr-370	757	33	not	not	PART
ftr-370	757	34	be	be	AUX
ftr-370	757	35	less	less	ADJ
ftr-370	757	36	than	than	ADP
ftr-370	757	37	9	9	NUM
ftr-370	757	38	percent	percent	NOUN
ftr-370	757	39	.	.	PUNCT
ftr-370	758	1	(	(	PUNCT
ftr-370	758	2	5	5	X
ftr-370	758	3	)	)	PUNCT
ftr-370	758	4	the	the	DET
ftr-370	758	5	annual	annual	ADJ
ftr-370	758	6	per	per	ADP
ftr-370	758	7	-	-	PUNCT
ftr-370	758	8	resident	resident	NOUN
ftr-370	758	9	credit	credit	NOUN
ftr-370	758	10	allocated	allocate	VERB
ftr-370	758	11	to	to	ADP
ftr-370	758	12	each	each	DET
ftr-370	758	13	state	state	NOUN
ftr-370	758	14	housing	housing	NOUN
ftr-370	758	15	credit	credit	NOUN
ftr-370	758	16	agency	agency	NOUN
ftr-370	758	17	is	be	AUX
ftr-370	758	18	temporarily	temporarily	ADV
ftr-370	758	19	increased	increase	VERB
ftr-370	758	20	to	to	ADP
ftr-370	758	21	$	$	SYM
ftr-370	758	22	2.20	2.20	NUM
ftr-370	758	23	for	for	ADP
ftr-370	758	24	calendar	calendar	NOUN
ftr-370	758	25	years	year	NOUN
ftr-370	758	26	2008	2008	NUM
ftr-370	758	27	and	and	CCONJ
ftr-370	758	28	2009	2009	NUM
ftr-370	758	29	.	.	PUNCT
ftr-370	759	1	(	(	PUNCT
ftr-370	759	2	6	6	NUM
ftr-370	759	3	)	)	PUNCT
ftr-370	759	4	the	the	DET
ftr-370	759	5	election	election	NOUN
ftr-370	759	6	post	post	NOUN
ftr-370	759	7	a	a	DET
ftr-370	759	8	bond	bond	NOUN
ftr-370	759	9	to	to	PART
ftr-370	759	10	avoid	avoid	VERB
ftr-370	759	11	recapture	recapture	NOUN
ftr-370	759	12	has	have	AUX
ftr-370	759	13	been	be	AUX
ftr-370	759	14	replaced	replace	VERB
ftr-370	759	15	by	by	ADP
ftr-370	759	16	an	an	DET
ftr-370	759	17	extension	extension	NOUN
ftr-370	759	18	of	of	ADP
ftr-370	759	19	the	the	DET
ftr-370	759	20	statute	statute	NOUN
ftr-370	759	21	of	of	ADP
ftr-370	759	22	limitations	limitation	NOUN
ftr-370	759	23	until	until	SCONJ
ftr-370	759	24	three	three	NUM
ftr-370	759	25	years	year	NOUN
ftr-370	759	26	after	after	SCONJ
ftr-370	759	27	the	the	DET
ftr-370	759	28	taxpayer	taxpayer	NOUN
ftr-370	759	29	notifies	notify	VERB
ftr-370	759	30	the	the	DET
ftr-370	759	31	irs	irs	PROPN
ftr-370	759	32	of	of	ADP
ftr-370	759	33	any	any	DET
ftr-370	759	34	noncompliance	noncompliance	NOUN
ftr-370	759	35	with	with	ADP
ftr-370	759	36	the	the	DET
ftr-370	759	37	low	low	ADJ
ftr-370	759	38	-	-	PUNCT
ftr-370	759	39	income	income	NOUN
ftr-370	759	40	housing	housing	NOUN
ftr-370	759	41	credit	credit	NOUN
ftr-370	759	42	rules	rule	NOUN
ftr-370	759	43	resulting	result	VERB
ftr-370	759	44	from	from	ADP
ftr-370	759	45	a	a	DET
ftr-370	759	46	disposition	disposition	NOUN
ftr-370	759	47	.	.	PUNCT
ftr-370	760	1	10	10	NUM
ftr-370	760	2	.	.	PUNCT
ftr-370	760	3	notice	notice	VERB
ftr-370	760	4	2008	2008	NUM
ftr-370	760	5	-	-	SYM
ftr-370	760	6	68	68	NUM
ftr-370	760	7	,	,	PUNCT
ftr-370	760	8	2008	2008	NUM
ftr-370	760	9	-	-	SYM
ftr-370	760	10	34	34	NUM
ftr-370	760	11	i.r.b	i.r.b	NOUN
ftr-370	760	12	.	.	PUNCT
ftr-370	761	1	418	418	NUM
ftr-370	761	2	(	(	PUNCT
ftr-370	761	3	8/21/08	8/21/08	NUM
ftr-370	761	4	)	)	PUNCT
ftr-370	761	5	.	.	PUNCT
ftr-370	762	1	the	the	DET
ftr-370	762	2	notice	notice	NOUN
ftr-370	762	3	provides	provide	VERB
ftr-370	762	4	guidance	guidance	NOUN
ftr-370	762	5	on	on	ADP
ftr-370	762	6	the	the	DET
ftr-370	762	7	fuel	fuel	NOUN
ftr-370	762	8	cell	cell	NOUN
ftr-370	762	9	credit	credit	NOUN
ftr-370	762	10	and	and	CCONJ
ftr-370	762	11	microturbine	microturbine	NOUN
ftr-370	762	12	credit	credit	NOUN
ftr-370	762	13	.	.	PUNCT
ftr-370	763	1	the	the	DET
ftr-370	763	2	notice	notice	NOUN
ftr-370	763	3	covers	cover	VERB
ftr-370	763	4	technical	technical	ADJ
ftr-370	763	5	requirements	requirement	NOUN
ftr-370	763	6	for	for	ADP
ftr-370	763	7	claiming	claim	VERB
ftr-370	763	8	the	the	DET
ftr-370	763	9	credit	credit	NOUN
ftr-370	763	10	computation	computation	NOUN
ftr-370	763	11	issues	issue	NOUN
ftr-370	763	12	,	,	PUNCT
ftr-370	763	13	and	and	CCONJ
ftr-370	763	14	extension	extension	NOUN
ftr-370	763	15	of	of	ADP
ftr-370	763	16	the	the	DET
ftr-370	763	17	credit	credit	NOUN
ftr-370	763	18	to	to	ADP
ftr-370	763	19	a	a	DET
ftr-370	763	20	lessor	lessor	NOUN
ftr-370	763	21	.	.	PUNCT
ftr-370	764	1	11	11	NUM
ftr-370	764	2	.	.	PUNCT
ftr-370	765	1	the	the	DET
ftr-370	765	2	emergency	emergency	NOUN
ftr-370	765	3	economic	economic	ADJ
ftr-370	765	4	stabilization	stabilization	NOUN
ftr-370	765	5	act	act	NOUN
ftr-370	765	6	of	of	ADP
ftr-370	765	7	2008	2008	NUM
ftr-370	766	1	[	[	X
ftr-370	766	2	division	division	NOUN
ftr-370	766	3	b	b	X
ftr-370	766	4	]	]	X
ftr-370	766	5	,	,	PUNCT
ftr-370	766	6	the	the	DET
ftr-370	766	7	energy	energy	NOUN
ftr-370	766	8	improvement	improvement	NOUN
ftr-370	766	9	and	and	CCONJ
ftr-370	766	10	extension	extension	NOUN
ftr-370	766	11	act	act	NOUN
ftr-370	766	12	,	,	PUNCT
ftr-370	766	13	§	§	PROPN
ftr-370	766	14	306	306	NUM
ftr-370	766	15	,	,	PUNCT
ftr-370	766	16	amends	amend	VERB
ftr-370	766	17	§	§	PROPN
ftr-370	766	18	168(e)(3)(d	168(e)(3)(d	PROPN
ftr-370	766	19	)	)	PUNCT
ftr-370	766	20	to	to	PART
ftr-370	766	21	treat	treat	VERB
ftr-370	766	22	qualified	qualified	ADJ
ftr-370	766	23	smart	smart	ADJ
ftr-370	766	24	electric	electric	ADJ
ftr-370	766	25	meters	meter	NOUN
ftr-370	766	26	and	and	CCONJ
ftr-370	766	27	a	a	DET
ftr-370	766	28	smart	smart	ADJ
ftr-370	766	29	grid	grid	NOUN
ftr-370	766	30	system	system	NOUN
ftr-370	766	31	,	,	PUNCT
ftr-370	766	32	as	as	SCONJ
ftr-370	766	33	defined	define	VERB
ftr-370	766	34	in	in	ADP
ftr-370	766	35	§	§	PROPN
ftr-370	766	36	168(i)(18	168(i)(18	NUM
ftr-370	766	37	)	)	PUNCT
ftr-370	766	38	and	and	CCONJ
ftr-370	766	39	(	(	PUNCT
ftr-370	766	40	19	19	NUM
ftr-370	766	41	)	)	PUNCT
ftr-370	766	42	,	,	PUNCT
ftr-370	766	43	as	as	ADP
ftr-370	766	44	ten	ten	NUM
ftr-370	766	45	-	-	PUNCT
ftr-370	766	46	year	year	NOUN
ftr-370	766	47	property	property	NOUN
ftr-370	766	48	,	,	PUNCT
ftr-370	766	49	but	but	CCONJ
ftr-370	766	50	limits	limit	VERB
ftr-370	766	51	the	the	DET
ftr-370	766	52	depreciation	depreciation	NOUN
ftr-370	766	53	method	method	NOUN
ftr-370	766	54	in	in	ADP
ftr-370	766	55	§	§	PROPN
ftr-370	766	56	168(b)(2)(c	168(b)(2)(c	PROPN
ftr-370	766	57	)	)	PUNCT
ftr-370	766	58	to	to	ADP
ftr-370	766	59	150	150	NUM
ftr-370	766	60	percent	percent	NOUN
ftr-370	766	61	declining	decline	VERB
ftr-370	766	62	balance	balance	NOUN
ftr-370	766	63	.	.	PUNCT
ftr-370	767	1	12	12	NUM
ftr-370	767	2	.	.	PUNCT
ftr-370	768	1	the	the	DET
ftr-370	768	2	“	"	PUNCT
ftr-370	768	3	temporary	temporary	ADJ
ftr-370	768	4	”	"	PUNCT
ftr-370	768	5	research	research	NOUN
ftr-370	768	6	credit	credit	NOUN
ftr-370	768	7	that	that	PRON
ftr-370	768	8	never	never	ADV
ftr-370	768	9	sunsets	sunset	VERB
ftr-370	768	10	is	be	AUX
ftr-370	768	11	extended	extend	VERB
ftr-370	768	12	again	again	ADV
ftr-370	768	13	.	.	PUNCT
ftr-370	769	1	the	the	DET
ftr-370	769	2	emergency	emergency	NOUN
ftr-370	769	3	economic	economic	ADJ
ftr-370	769	4	stabilization	stabilization	NOUN
ftr-370	769	5	act	act	NOUN
ftr-370	769	6	of	of	ADP
ftr-370	769	7	2008	2008	NUM
ftr-370	769	8	,	,	PUNCT
ftr-370	769	9	[	[	X
ftr-370	769	10	division	division	NOUN
ftr-370	769	11	c	c	X
ftr-370	769	12	]	]	X
ftr-370	769	13	§	§	PROPN
ftr-370	769	14	301	301	NUM
ftr-370	769	15	,	,	PUNCT
ftr-370	769	16	extended	extend	VERB
ftr-370	769	17	the	the	DET
ftr-370	769	18	§	§	PROPN
ftr-370	769	19	41	41	NUM
ftr-370	769	20	credit	credit	NOUN
ftr-370	769	21	for	for	ADP
ftr-370	769	22	increased	increase	VERB
ftr-370	769	23	research	research	NOUN
ftr-370	769	24	activities	activity	NOUN
ftr-370	769	25	for	for	ADP
ftr-370	769	26	amounts	amount	NOUN
ftr-370	769	27	paid	pay	VERB
ftr-370	769	28	or	or	CCONJ
ftr-370	769	29	incurred	incur	VERB
ftr-370	769	30	through	through	ADP
ftr-370	769	31	december	december	PROPN
ftr-370	769	32	31	31	NUM
ftr-370	769	33	,	,	PUNCT
ftr-370	769	34	2009	2009	NUM
ftr-370	769	35	.	.	PUNCT
ftr-370	770	1	the	the	DET
ftr-370	770	2	act	act	NOUN
ftr-370	770	3	also	also	ADV
ftr-370	770	4	increased	increase	VERB
ftr-370	770	5	the	the	DET
ftr-370	770	6	§	§	PROPN
ftr-370	770	7	41(c)(5	41(c)(5	PROPN
ftr-370	770	8	)	)	PUNCT
ftr-370	770	9	alternative	alternative	ADJ
ftr-370	770	10	simplified	simplify	VERB
ftr-370	770	11	credit	credit	NOUN
ftr-370	770	12	to	to	ADP
ftr-370	770	13	14	14	NUM
ftr-370	770	14	percent	percent	NOUN
ftr-370	770	15	for	for	ADP
ftr-370	770	16	years	year	NOUN
ftr-370	770	17	ending	end	VERB
ftr-370	770	18	after	after	ADP
ftr-370	770	19	december	december	PROPN
ftr-370	770	20	31	31	NUM
ftr-370	770	21	,	,	PUNCT
ftr-370	770	22	2008	2008	NUM
ftr-370	770	23	,	,	PUNCT
ftr-370	770	24	and	and	CCONJ
ftr-370	770	25	amended	amend	VERB
ftr-370	770	26	§	§	PROPN
ftr-370	770	27	41(c	41(c	NUM
ftr-370	770	28	)	)	PUNCT
ftr-370	770	29	to	to	PART
ftr-370	770	30	provide	provide	VERB
ftr-370	770	31	that	that	SCONJ
ftr-370	770	32	the	the	DET
ftr-370	770	33	an	an	DET
ftr-370	770	34	election	election	NOUN
ftr-370	770	35	to	to	PART
ftr-370	770	36	claim	claim	VERB
ftr-370	770	37	the	the	DET
ftr-370	770	38	§	§	PROPN
ftr-370	770	39	41(c)(4	41(c)(4	NUM
ftr-370	770	40	)	)	PUNCT
ftr-370	770	41	alternative	alternative	ADJ
ftr-370	770	42	incremental	incremental	ADJ
ftr-370	770	43	credit	credit	NOUN
ftr-370	770	44	shall	shall	AUX
ftr-370	770	45	not	not	PART
ftr-370	770	46	apply	apply	VERB
ftr-370	770	47	to	to	ADP
ftr-370	770	48	years	year	NOUN
ftr-370	770	49	beginning	begin	VERB
ftr-370	770	50	after	after	ADP
ftr-370	770	51	december	december	PROPN
ftr-370	770	52	31	31	NUM
ftr-370	770	53	,	,	PUNCT
ftr-370	770	54	2008	2008	NUM
ftr-370	770	55	.	.	PUNCT
ftr-370	771	1	13	13	NUM
ftr-370	771	2	.	.	X
ftr-370	771	3	indian	indian	ADJ
ftr-370	771	4	credit	credit	NOUN
ftr-370	771	5	.	.	PUNCT
ftr-370	772	1	the	the	DET
ftr-370	772	2	emergency	emergency	NOUN
ftr-370	772	3	economic	economic	ADJ
ftr-370	772	4	stabilization	stabilization	NOUN
ftr-370	772	5	act	act	NOUN
ftr-370	772	6	of	of	ADP
ftr-370	772	7	2008	2008	NUM
ftr-370	772	8	[	[	X
ftr-370	772	9	division	division	NOUN
ftr-370	772	10	c	c	X
ftr-370	772	11	]	]	PUNCT
ftr-370	772	12	,	,	PUNCT
ftr-370	772	13	§	§	PROPN
ftr-370	772	14	314	314	NUM
ftr-370	772	15	,	,	PUNCT
ftr-370	772	16	extended	extend	VERB
ftr-370	772	17	the	the	DET
ftr-370	772	18	§	§	PROPN
ftr-370	772	19	45a	45a	PROPN
ftr-370	772	20	indian	indian	ADJ
ftr-370	772	21	employment	employment	NOUN
ftr-370	772	22	credit	credit	NOUN
ftr-370	772	23	for	for	ADP
ftr-370	772	24	taxable	taxable	ADJ
ftr-370	772	25	years	year	NOUN
ftr-370	772	26	beginning	begin	VERB
ftr-370	772	27	on	on	ADP
ftr-370	772	28	or	or	CCONJ
ftr-370	772	29	before	before	ADP
ftr-370	772	30	december	december	PROPN
ftr-370	772	31	31	31	NUM
ftr-370	772	32	,	,	PUNCT
ftr-370	772	33	2009	2009	NUM
ftr-370	772	34	.	.	PUNCT
ftr-370	773	1	14	14	NUM
ftr-370	773	2	.	.	PUNCT
ftr-370	774	1	marketing	marketing	NOUN
ftr-370	774	2	credit	credit	NOUN
ftr-370	774	3	.	.	PUNCT
ftr-370	775	1	the	the	DET
ftr-370	775	2	emergency	emergency	NOUN
ftr-370	775	3	economic	economic	ADJ
ftr-370	775	4	stabilization	stabilization	NOUN
ftr-370	775	5	act	act	NOUN
ftr-370	775	6	of	of	ADP
ftr-370	775	7	2008	2008	NUM
ftr-370	775	8	extended	extend	VERB
ftr-370	775	9	the	the	DET
ftr-370	775	10	§	§	PROPN
ftr-370	775	11	45d	45d	PROPN
ftr-370	775	12	new	new	ADJ
ftr-370	775	13	markets	market	NOUN
ftr-370	775	14	tax	tax	NOUN
ftr-370	775	15	credit	credit	NOUN
ftr-370	775	16	through	through	ADP
ftr-370	775	17	2009	2009	NUM
ftr-370	775	18	,	,	PUNCT
ftr-370	775	19	permitting	permit	VERB
ftr-370	775	20	up	up	ADP
ftr-370	775	21	to	to	PART
ftr-370	775	22	3.5	3.5	NUM
ftr-370	775	23	billion	billion	NUM
ftr-370	775	24	in	in	ADP
ftr-370	775	25	qualified	qualified	ADJ
ftr-370	775	26	equity	equity	NOUN
ftr-370	775	27	investments	investment	NOUN
ftr-370	775	28	for	for	ADP
ftr-370	775	29	that	that	DET
ftr-370	775	30	calendar	calendar	NOUN
ftr-370	775	31	year	year	NOUN
ftr-370	775	32	.	.	PUNCT
ftr-370	776	1	15	15	X
ftr-370	776	2	.	.	PUNCT
ftr-370	776	3	schoolhouse	schoolhouse	NOUN
ftr-370	776	4	credit	credit	NOUN
ftr-370	776	5	.	.	PUNCT
ftr-370	777	1	the	the	DET
ftr-370	777	2	emergency	emergency	NOUN
ftr-370	777	3	economic	economic	ADJ
ftr-370	777	4	stabilization	stabilization	NOUN
ftr-370	777	5	act	act	NOUN
ftr-370	777	6	of	of	ADP
ftr-370	777	7	2008	2008	NUM
ftr-370	777	8	provides	provide	VERB
ftr-370	777	9	that	that	SCONJ
ftr-370	777	10	the	the	DET
ftr-370	777	11	§	§	PROPN
ftr-370	777	12	1397e	1397e	NUM
ftr-370	777	13	qualified	qualified	ADJ
ftr-370	777	14	zone	zone	PROPN
ftr-370	777	15	academy	academy	NOUN
ftr-370	777	16	bond	bond	NOUN
ftr-370	777	17	credit	credit	NOUN
ftr-370	777	18	does	do	AUX
ftr-370	777	19	not	not	PART
ftr-370	777	20	apply	apply	VERB
ftr-370	777	21	to	to	ADP
ftr-370	777	22	any	any	DET
ftr-370	777	23	bond	bond	NOUN
ftr-370	777	24	issued	issue	VERB
ftr-370	777	25	after	after	ADP
ftr-370	777	26	october	october	PROPN
ftr-370	777	27	3	3	NUM
ftr-370	777	28	,	,	PUNCT
ftr-370	777	29	2008	2008	NUM
ftr-370	777	30	,	,	PUNCT
ftr-370	777	31	but	but	CCONJ
ftr-370	777	32	added	add	VERB
ftr-370	777	33	new	new	ADJ
ftr-370	777	34	§	§	PROPN
ftr-370	777	35	54e	54e	NUM
ftr-370	777	36	,	,	PUNCT
ftr-370	777	37	which	which	PRON
ftr-370	777	38	provides	provide	VERB
ftr-370	777	39	a	a	DET
ftr-370	777	40	virtually	virtually	ADV
ftr-370	777	41	identical	identical	ADJ
ftr-370	777	42	credit	credit	NOUN
ftr-370	777	43	for	for	ADP
ftr-370	777	44	,	,	PUNCT
ftr-370	777	45	and	and	CCONJ
ftr-370	777	46	authorizes	authorize	VERB
ftr-370	777	47	issuance	issuance	NOUN
ftr-370	777	48	of	of	ADP
ftr-370	777	49	,	,	PUNCT
ftr-370	777	50	up	up	ADP
ftr-370	777	51	to	to	PART
ftr-370	777	52	$	$	SYM
ftr-370	777	53	400	400	NUM
ftr-370	777	54	million	million	NUM
ftr-370	777	55	of	of	ADP
ftr-370	777	56	new	new	ADJ
ftr-370	777	57	qualified	qualified	PROPN
ftr-370	777	58	zone	zone	PROPN
ftr-370	777	59	academy	academy	NOUN
ftr-370	777	60	bonds	bond	NOUN
ftr-370	777	61	issued	issue	VERB
ftr-370	777	62	after	after	ADP
ftr-370	777	63	october	october	PROPN
ftr-370	777	64	3	3	NUM
ftr-370	777	65	,	,	PUNCT
ftr-370	777	66	2008	2008	NUM
ftr-370	777	67	and	and	CCONJ
ftr-370	777	68	before	before	ADP
ftr-370	777	69	2010	2010	NUM
ftr-370	777	70	.	.	PUNCT
ftr-370	778	1	312	312	NUM
ftr-370	778	2	florida	florida	PROPN
ftr-370	778	3	tax	tax	NOUN
ftr-370	778	4	review	review	NOUN
ftr-370	778	5	[	[	X
ftr-370	778	6	vol	vol	NOUN
ftr-370	778	7	.	.	PUNCT
ftr-370	779	1	9	9	NUM
ftr-370	779	2	:	:	SYM
ftr-370	779	3	si	si	PROPN
ftr-370	779	4	16	16	NUM
ftr-370	779	5	.	.	PUNCT
ftr-370	780	1	katrina	katrina	PROPN
ftr-370	780	2	employee	employee	NOUN
ftr-370	780	3	credit	credit	NOUN
ftr-370	780	4	.	.	PUNCT
ftr-370	781	1	the	the	DET
ftr-370	781	2	emergency	emergency	NOUN
ftr-370	781	3	economic	economic	ADJ
ftr-370	781	4	stabilization	stabilization	NOUN
ftr-370	781	5	act	act	NOUN
ftr-370	781	6	of	of	ADP
ftr-370	781	7	2008	2008	NUM
ftr-370	781	8	extended	extend	VERB
ftr-370	781	9	the	the	DET
ftr-370	781	10	work	work	NOUN
ftr-370	781	11	opportunity	opportunity	NOUN
ftr-370	781	12	credit	credit	NOUN
ftr-370	781	13	through	through	ADP
ftr-370	781	14	aug	aug	PROPN
ftr-370	781	15	.	.	PROPN
ftr-370	781	16	28	28	NUM
ftr-370	781	17	,	,	PUNCT
ftr-370	781	18	2009	2009	NUM
ftr-370	781	19	for	for	ADP
ftr-370	781	20	certain	certain	ADJ
ftr-370	781	21	employees	employee	NOUN
ftr-370	781	22	hired	hire	VERB
ftr-370	781	23	in	in	ADP
ftr-370	781	24	the	the	DET
ftr-370	781	25	core	core	NOUN
ftr-370	781	26	disaster	disaster	NOUN
ftr-370	781	27	area	area	NOUN
ftr-370	781	28	of	of	ADP
ftr-370	781	29	hurricane	hurricane	PROPN
ftr-370	781	30	katrina	katrina	PROPN
ftr-370	781	31	.	.	PUNCT
ftr-370	782	1	the	the	DET
ftr-370	782	2	credit	credit	NOUN
ftr-370	782	3	for	for	ADP
ftr-370	782	4	katrina	katrina	PROPN
ftr-370	782	5	employees	employee	NOUN
ftr-370	782	6	hired	hire	VERB
ftr-370	782	7	to	to	ADP
ftr-370	782	8	a	a	DET
ftr-370	782	9	new	new	ADJ
ftr-370	782	10	place	place	NOUN
ftr-370	782	11	of	of	ADP
ftr-370	782	12	employment	employment	NOUN
ftr-370	782	13	outside	outside	ADP
ftr-370	782	14	of	of	ADP
ftr-370	782	15	the	the	DET
ftr-370	782	16	core	core	NOUN
ftr-370	782	17	disaster	disaster	NOUN
ftr-370	782	18	area	area	NOUN
ftr-370	782	19	was	be	AUX
ftr-370	782	20	not	not	PART
ftr-370	782	21	extended	extend	VERB
ftr-370	782	22	.	.	PUNCT
ftr-370	783	1	17	17	NUM
ftr-370	783	2	.	.	PUNCT
ftr-370	783	3	historic	historic	ADJ
ftr-370	783	4	new	new	PROPN
ftr-370	783	5	orleans	orleans	PROPN
ftr-370	783	6	credit	credit	NOUN
ftr-370	783	7	.	.	PUNCT
ftr-370	784	1	the	the	DET
ftr-370	784	2	emergency	emergency	NOUN
ftr-370	784	3	economic	economic	ADJ
ftr-370	784	4	stabilization	stabilization	NOUN
ftr-370	784	5	act	act	NOUN
ftr-370	784	6	of	of	ADP
ftr-370	784	7	2008	2008	NUM
ftr-370	784	8	extended	extended	ADJ
ftr-370	784	9	§	§	NOUN
ftr-370	784	10	1400n(h	1400n(h	NOUN
ftr-370	784	11	)	)	PUNCT
ftr-370	784	12	through	through	ADP
ftr-370	784	13	december	december	PROPN
ftr-370	784	14	31	31	NUM
ftr-370	784	15	,	,	PUNCT
ftr-370	784	16	2009	2009	NUM
ftr-370	784	17	.	.	PUNCT
ftr-370	785	1	section	section	NOUN
ftr-370	785	2	1400n(h	1400n(h	NUM
ftr-370	785	3	)	)	PUNCT
ftr-370	785	4	,	,	PUNCT
ftr-370	785	5	was	be	AUX
ftr-370	785	6	added	add	VERB
ftr-370	785	7	by	by	ADP
ftr-370	785	8	the	the	DET
ftr-370	785	9	gulf	gulf	PROPN
ftr-370	785	10	opportunity	opportunity	NOUN
ftr-370	785	11	zone	zone	NOUN
ftr-370	785	12	act	act	NOUN
ftr-370	785	13	of	of	ADP
ftr-370	785	14	2005	2005	NUM
ftr-370	785	15	,	,	PUNCT
ftr-370	785	16	to	to	PART
ftr-370	785	17	increase	increase	VERB
ftr-370	785	18	the	the	DET
ftr-370	785	19	10	10	NUM
ftr-370	785	20	percent	percent	NOUN
ftr-370	785	21	credit	credit	NOUN
ftr-370	785	22	§	§	PROPN
ftr-370	785	23	47	47	NUM
ftr-370	785	24	rehabilitation	rehabilitation	NOUN
ftr-370	785	25	to	to	ADP
ftr-370	785	26	13	13	NUM
ftr-370	785	27	percent	percent	NOUN
ftr-370	785	28	,	,	PUNCT
ftr-370	785	29	and	and	CCONJ
ftr-370	785	30	the	the	DET
ftr-370	785	31	20	20	NUM
ftr-370	785	32	percent	percent	NOUN
ftr-370	785	33	credit	credit	NOUN
ftr-370	785	34	to	to	ADP
ftr-370	785	35	26	26	NUM
ftr-370	785	36	percent	percent	NOUN
ftr-370	785	37	,	,	PUNCT
ftr-370	785	38	for	for	ADP
ftr-370	785	39	qualified	qualified	ADJ
ftr-370	785	40	expenditures	expenditure	NOUN
ftr-370	785	41	incurred	incur	VERB
ftr-370	785	42	on	on	ADP
ftr-370	785	43	or	or	CCONJ
ftr-370	785	44	after	after	ADP
ftr-370	785	45	august	august	PROPN
ftr-370	785	46	28	28	NUM
ftr-370	785	47	,	,	PUNCT
ftr-370	785	48	2005	2005	NUM
ftr-370	785	49	,	,	PUNCT
ftr-370	785	50	and	and	CCONJ
ftr-370	785	51	before	before	ADP
ftr-370	785	52	january	january	PROPN
ftr-370	785	53	1	1	NUM
ftr-370	785	54	,	,	PUNCT
ftr-370	785	55	2009	2009	NUM
ftr-370	785	56	,	,	PUNCT
ftr-370	785	57	with	with	ADP
ftr-370	785	58	respect	respect	NOUN
ftr-370	785	59	to	to	ADP
ftr-370	785	60	structures	structure	NOUN
ftr-370	785	61	and	and	CCONJ
ftr-370	785	62	buildings	building	NOUN
ftr-370	785	63	located	locate	VERB
ftr-370	785	64	within	within	ADP
ftr-370	785	65	the	the	DET
ftr-370	785	66	katrina	katrina	PROPN
ftr-370	785	67	-	-	PUNCT
ftr-370	785	68	related	relate	VERB
ftr-370	785	69	gulf	gulf	NOUN
ftr-370	785	70	opportunity	opportunity	NOUN
ftr-370	785	71	zone	zone	NOUN
ftr-370	785	72	.	.	PUNCT
ftr-370	786	1	18	18	NUM
ftr-370	786	2	.	.	PUNCT
ftr-370	787	1	the	the	DET
ftr-370	787	2	emergency	emergency	NOUN
ftr-370	787	3	economic	economic	ADJ
ftr-370	787	4	stabilization	stabilization	NOUN
ftr-370	787	5	act	act	NOUN
ftr-370	787	6	of	of	ADP
ftr-370	787	7	2008	2008	NUM
ftr-370	787	8	[	[	X
ftr-370	787	9	division	division	NOUN
ftr-370	787	10	c	c	X
ftr-370	787	11	]	]	X
ftr-370	787	12	contains	contain	VERB
ftr-370	787	13	other	other	ADJ
ftr-370	787	14	credit	credit	NOUN
ftr-370	787	15	provisions	provision	NOUN
ftr-370	787	16	:	:	PUNCT
ftr-370	787	17	a.	a.	NOUN
ftr-370	787	18	section	section	NOUN
ftr-370	787	19	302	302	NUM
ftr-370	787	20	,	,	PUNCT
ftr-370	787	21	extends	extend	VERB
ftr-370	787	22	the	the	DET
ftr-370	787	23	§	§	PROPN
ftr-370	787	24	45d	45d	PROPN
ftr-370	787	25	credit	credit	NOUN
ftr-370	787	26	for	for	ADP
ftr-370	787	27	equity	equity	NOUN
ftr-370	787	28	investment	investment	NOUN
ftr-370	787	29	in	in	ADP
ftr-370	787	30	qualified	qualified	ADJ
ftr-370	787	31	active	active	ADJ
ftr-370	787	32	low	low	ADJ
ftr-370	787	33	-	-	PUNCT
ftr-370	787	34	income	income	NOUN
ftr-370	787	35	community	community	NOUN
ftr-370	787	36	business	business	NOUN
ftr-370	787	37	.	.	PUNCT
ftr-370	788	1	b.	b.	PROPN
ftr-370	788	2	section	section	PROPN
ftr-370	788	3	316	316	NUM
ftr-370	788	4	,	,	PUNCT
ftr-370	788	5	extends	extend	VERB
ftr-370	788	6	the	the	DET
ftr-370	788	7	railroad	railroad	NOUN
ftr-370	788	8	track	track	NOUN
ftr-370	788	9	maintenance	maintenance	NOUN
ftr-370	788	10	credit	credit	NOUN
ftr-370	788	11	of	of	ADP
ftr-370	788	12	§	§	PROPN
ftr-370	788	13	45	45	NUM
ftr-370	788	14	g	g	NOUN
ftr-370	788	15	to	to	ADP
ftr-370	788	16	expenditures	expenditure	NOUN
ftr-370	788	17	made	make	VERB
ftr-370	788	18	in	in	ADP
ftr-370	788	19	2009	2009	NUM
ftr-370	788	20	and	and	CCONJ
ftr-370	788	21	allows	allow	VERB
ftr-370	788	22	the	the	DET
ftr-370	788	23	credit	credit	NOUN
ftr-370	788	24	for	for	ADP
ftr-370	788	25	amt	amt	PROPN
ftr-370	788	26	purposes	purpose	NOUN
ftr-370	788	27	.	.	PUNCT
ftr-370	789	1	c.	c.	PROPN
ftr-370	789	2	section	section	PROPN
ftr-370	789	3	320	320	NUM
ftr-370	789	4	extends	extend	VERB
ftr-370	789	5	the	the	DET
ftr-370	789	6	rehabilitation	rehabilitation	NOUN
ftr-370	789	7	credit	credit	NOUN
ftr-370	789	8	through	through	ADP
ftr-370	789	9	2009	2009	NUM
ftr-370	789	10	.	.	PUNCT
ftr-370	790	1	g.	g.	PROPN
ftr-370	790	2	natural	natural	ADJ
ftr-370	790	3	resources	resource	NOUN
ftr-370	790	4	deductions	deduction	NOUN
ftr-370	790	5	&	&	CCONJ
ftr-370	790	6	credits	credit	NOUN
ftr-370	790	7	1	1	NUM
ftr-370	790	8	.	.	PUNCT
ftr-370	790	9	safer	safe	ADJ
ftr-370	790	10	mines	mine	NOUN
ftr-370	790	11	credit	credit	NOUN
ftr-370	790	12	.	.	PUNCT
ftr-370	791	1	the	the	DET
ftr-370	791	2	emergency	emergency	NOUN
ftr-370	791	3	economic	economic	ADJ
ftr-370	791	4	stabilization	stabilization	NOUN
ftr-370	791	5	act	act	NOUN
ftr-370	791	6	of	of	ADP
ftr-370	791	7	2008	2008	NUM
ftr-370	791	8	,	,	PUNCT
ftr-370	791	9	act	act	VERB
ftr-370	791	10	§	§	PROPN
ftr-370	791	11	310	310	NUM
ftr-370	791	12	,	,	PUNCT
ftr-370	791	13	extended	extend	VERB
ftr-370	791	14	through	through	ADP
ftr-370	791	15	2009	2009	NUM
ftr-370	791	16	the	the	DET
ftr-370	791	17	$	$	SYM
ftr-370	791	18	10,000	10,000	NUM
ftr-370	791	19	§	§	PROPN
ftr-370	791	20	45n	45n	NOUN
ftr-370	791	21	credit	credit	NOUN
ftr-370	791	22	for	for	ADP
ftr-370	791	23	expenses	expense	NOUN
ftr-370	791	24	incurred	incur	VERB
ftr-370	791	25	in	in	ADP
ftr-370	791	26	training	training	NOUN
ftr-370	791	27	“	"	PUNCT
ftr-370	791	28	qualified	qualified	ADJ
ftr-370	791	29	mine	mine	ADJ
ftr-370	791	30	rescue	rescue	NOUN
ftr-370	791	31	team	team	NOUN
ftr-370	791	32	employees	employee	NOUN
ftr-370	791	33	.	.	PUNCT
ftr-370	791	34	”	"	PUNCT
ftr-370	792	1	2	2	NUM
ftr-370	792	2	.	.	X
ftr-370	792	3	safer	safe	ADJ
ftr-370	792	4	mines	mine	NOUN
ftr-370	792	5	deduction	deduction	NOUN
ftr-370	792	6	.	.	PUNCT
ftr-370	793	1	emergency	emergency	NOUN
ftr-370	793	2	economic	economic	ADJ
ftr-370	793	3	stabilization	stabilization	NOUN
ftr-370	793	4	act	act	NOUN
ftr-370	793	5	of	of	ADP
ftr-370	793	6	2008	2008	NUM
ftr-370	793	7	,	,	PUNCT
ftr-370	793	8	act	act	VERB
ftr-370	793	9	§	§	PROPN
ftr-370	793	10	311	311	NUM
ftr-370	793	11	,	,	PUNCT
ftr-370	793	12	extends	extend	VERB
ftr-370	793	13	the	the	DET
ftr-370	793	14	§	§	PROPN
ftr-370	793	15	179e	179e	ADJ
ftr-370	793	16	50	50	NUM
ftr-370	793	17	percent	percent	NOUN
ftr-370	793	18	expensing	expense	VERB
ftr-370	793	19	provision	provision	NOUN
ftr-370	793	20	for	for	ADP
ftr-370	793	21	mine	mine	NOUN
ftr-370	793	22	safety	safety	NOUN
ftr-370	793	23	equipment	equipment	NOUN
ftr-370	793	24	to	to	PART
ftr-370	793	25	include	include	VERB
ftr-370	793	26	equipment	equipment	NOUN
ftr-370	793	27	placed	place	VERB
ftr-370	793	28	in	in	ADP
ftr-370	793	29	service	service	NOUN
ftr-370	793	30	before	before	ADP
ftr-370	793	31	january	january	PROPN
ftr-370	793	32	1	1	NUM
ftr-370	793	33	,	,	PUNCT
ftr-370	793	34	2010	2010	NUM
ftr-370	793	35	.	.	PUNCT
ftr-370	794	1	3	3	X
ftr-370	794	2	.	.	X
ftr-370	795	1	the	the	DET
ftr-370	795	2	emergency	emergency	NOUN
ftr-370	795	3	economic	economic	ADJ
ftr-370	795	4	stabilization	stabilization	NOUN
ftr-370	795	5	act	act	NOUN
ftr-370	795	6	of	of	ADP
ftr-370	795	7	2008	2008	NUM
ftr-370	796	1	[	[	X
ftr-370	796	2	division	division	NOUN
ftr-370	796	3	b	b	X
ftr-370	796	4	]	]	X
ftr-370	796	5	,	,	PUNCT
ftr-370	796	6	the	the	DET
ftr-370	796	7	energy	energy	NOUN
ftr-370	796	8	improvement	improvement	NOUN
ftr-370	796	9	and	and	CCONJ
ftr-370	796	10	extension	extension	NOUN
ftr-370	796	11	act	act	NOUN
ftr-370	796	12	,	,	PUNCT
ftr-370	796	13	§	§	PROPN
ftr-370	796	14	209	209	NUM
ftr-370	796	15	,	,	PUNCT
ftr-370	796	16	extends	extend	VERB
ftr-370	796	17	the	the	DET
ftr-370	796	18	50	50	NUM
ftr-370	796	19	percent	percent	NOUN
ftr-370	796	20	expensing	expense	VERB
ftr-370	796	21	allowance	allowance	NOUN
ftr-370	796	22	by	by	ADP
ftr-370	796	23	two	two	NUM
ftr-370	796	24	years	year	NOUN
ftr-370	796	25	for	for	ADP
ftr-370	796	26	qualified	qualified	ADJ
ftr-370	796	27	refinery	refinery	NOUN
ftr-370	796	28	property	property	NOUN
ftr-370	796	29	to	to	ADP
ftr-370	796	30	2009	2009	NUM
ftr-370	796	31	]	]	PUNCT
ftr-370	796	32	recent	recent	ADJ
ftr-370	796	33	developments	development	NOUN
ftr-370	796	34	in	in	ADP
ftr-370	796	35	federal	federal	ADJ
ftr-370	796	36	income	income	NOUN
ftr-370	796	37	taxation	taxation	NOUN
ftr-370	796	38	313	313	NUM
ftr-370	796	39	property	property	NOUN
ftr-370	796	40	placed	place	VERB
ftr-370	796	41	in	in	ADP
ftr-370	796	42	service	service	NOUN
ftr-370	796	43	before	before	ADP
ftr-370	796	44	1/1/11	1/1/11	PROPN
ftr-370	796	45	.	.	PUNCT
ftr-370	797	1	the	the	DET
ftr-370	797	2	definition	definition	NOUN
ftr-370	797	3	of	of	ADP
ftr-370	797	4	a	a	DET
ftr-370	797	5	qualified	qualified	ADJ
ftr-370	797	6	refinery	refinery	NOUN
ftr-370	797	7	in	in	ADP
ftr-370	797	8	§	§	PROPN
ftr-370	797	9	179c(d	179c(d	PROPN
ftr-370	797	10	)	)	PUNCT
ftr-370	797	11	is	be	AUX
ftr-370	797	12	expanded	expand	VERB
ftr-370	797	13	to	to	ADP
ftr-370	797	14	the	the	DET
ftr-370	797	15	refining	refining	NOUN
ftr-370	797	16	of	of	ADP
ftr-370	797	17	fuel	fuel	NOUN
ftr-370	797	18	directly	directly	ADV
ftr-370	797	19	from	from	ADP
ftr-370	797	20	shale	shale	NOUN
ftr-370	797	21	or	or	CCONJ
ftr-370	797	22	tar	tar	NOUN
ftr-370	797	23	sands	sand	NOUN
ftr-370	797	24	.	.	PUNCT
ftr-370	798	1	4	4	X
ftr-370	798	2	.	.	X
ftr-370	798	3	the	the	DET
ftr-370	798	4	emergency	emergency	NOUN
ftr-370	798	5	economic	economic	ADJ
ftr-370	798	6	stabilization	stabilization	NOUN
ftr-370	798	7	act	act	NOUN
ftr-370	798	8	of	of	ADP
ftr-370	798	9	2008	2008	NUM
ftr-370	799	1	[	[	X
ftr-370	799	2	division	division	NOUN
ftr-370	799	3	b	b	X
ftr-370	799	4	]	]	X
ftr-370	799	5	,	,	PUNCT
ftr-370	799	6	the	the	DET
ftr-370	799	7	energy	energy	NOUN
ftr-370	799	8	improvement	improvement	NOUN
ftr-370	799	9	and	and	CCONJ
ftr-370	799	10	extension	extension	NOUN
ftr-370	799	11	act	act	NOUN
ftr-370	799	12	,	,	PUNCT
ftr-370	799	13	extends	extend	VERB
ftr-370	799	14	several	several	ADJ
ftr-370	799	15	credits	credit	NOUN
ftr-370	799	16	and	and	CCONJ
ftr-370	799	17	adds	add	VERB
ftr-370	799	18	a	a	DET
ftr-370	799	19	few	few	ADJ
ftr-370	799	20	new	new	ADJ
ftr-370	799	21	twists	twist	NOUN
ftr-370	799	22	.	.	PUNCT
ftr-370	800	1	•	•	NUM
ftr-370	800	2	section	section	NOUN
ftr-370	800	3	101	101	NUM
ftr-370	800	4	extends	extend	VERB
ftr-370	800	5	the	the	DET
ftr-370	800	6	§	§	PROPN
ftr-370	800	7	45	45	NUM
ftr-370	800	8	credit	credit	NOUN
ftr-370	800	9	for	for	ADP
ftr-370	800	10	wind	wind	NOUN
ftr-370	800	11	and	and	CCONJ
ftr-370	800	12	refined	refined	ADJ
ftr-370	800	13	coal	coal	NOUN
ftr-370	800	14	facilities	facility	NOUN
ftr-370	800	15	for	for	ADP
ftr-370	800	16	property	property	NOUN
ftr-370	800	17	placed	place	VERB
ftr-370	800	18	in	in	ADP
ftr-370	800	19	service	service	NOUN
ftr-370	800	20	before	before	ADP
ftr-370	800	21	1/1/10	1/1/10	NUM
ftr-370	800	22	.	.	PUNCT
ftr-370	801	1	the	the	DET
ftr-370	801	2	credit	credit	NOUN
ftr-370	801	3	is	be	AUX
ftr-370	801	4	extended	extend	VERB
ftr-370	801	5	for	for	ADP
ftr-370	801	6	certain	certain	ADJ
ftr-370	801	7	other	other	ADJ
ftr-370	801	8	facilities	facility	NOUN
ftr-370	801	9	to	to	PART
ftr-370	801	10	include	include	VERB
ftr-370	801	11	property	property	NOUN
ftr-370	801	12	placed	place	VERB
ftr-370	801	13	in	in	ADP
ftr-370	801	14	service	service	NOUN
ftr-370	801	15	in	in	ADP
ftr-370	801	16	2009	2009	NUM
ftr-370	801	17	and	and	CCONJ
ftr-370	801	18	2010	2010	NUM
ftr-370	801	19	.	.	PUNCT
ftr-370	802	1	•	•	NUM
ftr-370	802	2	the	the	DET
ftr-370	802	3	energy	energy	NOUN
ftr-370	802	4	credit	credit	NOUN
ftr-370	802	5	contains	contain	VERB
ftr-370	802	6	special	special	ADJ
ftr-370	802	7	rules	rule	NOUN
ftr-370	802	8	for	for	ADP
ftr-370	802	9	energy	energy	NOUN
ftr-370	802	10	produced	produce	VERB
ftr-370	802	11	from	from	ADP
ftr-370	802	12	refined	refined	ADJ
ftr-370	802	13	coal	coal	NOUN
ftr-370	802	14	.	.	PUNCT
ftr-370	803	1	section	section	NOUN
ftr-370	803	2	101(b	101(b	NUM
ftr-370	803	3	)	)	PUNCT
ftr-370	803	4	changes	change	VERB
ftr-370	803	5	the	the	DET
ftr-370	803	6	definitions	definition	NOUN
ftr-370	803	7	of	of	ADP
ftr-370	803	8	qualified	qualified	ADJ
ftr-370	803	9	refined	refined	ADJ
ftr-370	803	10	coal	coal	NOUN
ftr-370	803	11	to	to	PART
ftr-370	803	12	eliminate	eliminate	VERB
ftr-370	803	13	the	the	DET
ftr-370	803	14	requirement	requirement	NOUN
ftr-370	803	15	of	of	ADP
ftr-370	803	16	§	§	PROPN
ftr-370	803	17	45(c)(7)(a)(i)(iv	45(c)(7)(a)(i)(iv	PROPN
ftr-370	803	18	)	)	PUNCT
ftr-370	803	19	that	that	SCONJ
ftr-370	803	20	the	the	DET
ftr-370	803	21	fair	fair	ADJ
ftr-370	803	22	market	market	NOUN
ftr-370	803	23	value	value	NOUN
ftr-370	803	24	of	of	ADP
ftr-370	803	25	refined	refined	ADJ
ftr-370	803	26	coal	coal	NOUN
ftr-370	803	27	be	be	AUX
ftr-370	803	28	increased	increase	VERB
ftr-370	803	29	by	by	ADP
ftr-370	803	30	50	50	NUM
ftr-370	803	31	percent	percent	NOUN
ftr-370	803	32	over	over	ADP
ftr-370	803	33	the	the	DET
ftr-370	803	34	value	value	NOUN
ftr-370	803	35	of	of	ADP
ftr-370	803	36	feedstock	feedstock	NOUN
ftr-370	803	37	coal	coal	NOUN
ftr-370	803	38	,	,	PUNCT
ftr-370	803	39	and	and	CCONJ
ftr-370	803	40	increases	increase	VERB
ftr-370	803	41	the	the	DET
ftr-370	803	42	requirement	requirement	NOUN
ftr-370	803	43	of	of	ADP
ftr-370	803	44	§	§	PROPN
ftr-370	803	45	45(c)(7)(b	45(c)(7)(b	NUM
ftr-370	803	46	)	)	PUNCT
ftr-370	803	47	for	for	ADP
ftr-370	803	48	emissions	emission	NOUN
ftr-370	803	49	reduction	reduction	NOUN
ftr-370	803	50	from	from	ADP
ftr-370	803	51	20	20	NUM
ftr-370	803	52	percent	percent	NOUN
ftr-370	803	53	to	to	ADP
ftr-370	803	54	40	40	NUM
ftr-370	803	55	percent	percent	NOUN
ftr-370	803	56	.	.	PUNCT
ftr-370	804	1	section	section	NOUN
ftr-370	804	2	108	108	NUM
ftr-370	804	3	of	of	ADP
ftr-370	804	4	the	the	DET
ftr-370	804	5	act	act	NOUN
ftr-370	804	6	amends	amend	VERB
ftr-370	804	7	the	the	DET
ftr-370	804	8	§	§	PROPN
ftr-370	804	9	45(c)(7)(a	45(c)(7)(a	NOUN
ftr-370	804	10	)	)	PUNCT
ftr-370	804	11	definition	definition	NOUN
ftr-370	804	12	of	of	ADP
ftr-370	804	13	refined	refined	ADJ
ftr-370	804	14	coal	coal	NOUN
ftr-370	804	15	to	to	PART
ftr-370	804	16	include	include	VERB
ftr-370	804	17	fuel	fuel	NOUN
ftr-370	804	18	produced	produce	VERB
ftr-370	804	19	from	from	ADP
ftr-370	804	20	coal	coal	NOUN
ftr-370	804	21	that	that	PRON
ftr-370	804	22	is	be	AUX
ftr-370	804	23	sold	sell	VERB
ftr-370	804	24	with	with	ADP
ftr-370	804	25	a	a	DET
ftr-370	804	26	reasonable	reasonable	ADJ
ftr-370	804	27	expectation	expectation	NOUN
ftr-370	804	28	that	that	SCONJ
ftr-370	804	29	the	the	DET
ftr-370	804	30	fuel	fuel	NOUN
ftr-370	804	31	will	will	AUX
ftr-370	804	32	be	be	AUX
ftr-370	804	33	used	use	VERB
ftr-370	804	34	to	to	PART
ftr-370	804	35	produce	produce	VERB
ftr-370	804	36	steam	steam	NOUN
ftr-370	804	37	,	,	PUNCT
ftr-370	804	38	is	be	AUX
ftr-370	804	39	certified	certify	VERB
ftr-370	804	40	as	as	ADP
ftr-370	804	41	resulting	result	VERB
ftr-370	804	42	in	in	ADP
ftr-370	804	43	a	a	DET
ftr-370	804	44	qualified	qualified	ADJ
ftr-370	804	45	emission	emission	NOUN
ftr-370	804	46	reduction	reduction	NOUN
ftr-370	804	47	,	,	PUNCT
ftr-370	804	48	and	and	CCONJ
ftr-370	804	49	is	be	AUX
ftr-370	804	50	produced	produce	VERB
ftr-370	804	51	in	in	ADP
ftr-370	804	52	a	a	DET
ftr-370	804	53	manner	manner	NOUN
ftr-370	804	54	that	that	PRON
ftr-370	804	55	results	result	VERB
ftr-370	804	56	in	in	ADP
ftr-370	804	57	a	a	DET
ftr-370	804	58	50	50	NUM
ftr-370	804	59	percent	percent	NOUN
ftr-370	804	60	increase	increase	NOUN
ftr-370	804	61	in	in	ADP
ftr-370	804	62	value	value	NOUN
ftr-370	804	63	over	over	ADP
ftr-370	804	64	feedstock	feedstock	NOUN
ftr-370	804	65	coal	coal	NOUN
ftr-370	804	66	or	or	CCONJ
ftr-370	804	67	is	be	AUX
ftr-370	804	68	steel	steel	NOUN
ftr-370	804	69	industry	industry	NOUN
ftr-370	804	70	fuel	fuel	NOUN
ftr-370	804	71	.	.	PUNCT
ftr-370	805	1	steel	steel	NOUN
ftr-370	805	2	industry	industry	NOUN
ftr-370	805	3	fuel	fuel	NOUN
ftr-370	805	4	is	be	AUX
ftr-370	805	5	produced	produce	VERB
ftr-370	805	6	by	by	ADP
ftr-370	805	7	liquefying	liquefy	VERB
ftr-370	805	8	coal	coal	NOUN
ftr-370	805	9	waste	waste	NOUN
ftr-370	805	10	sludge	sludge	NOUN
ftr-370	805	11	and	and	CCONJ
ftr-370	805	12	distributing	distribute	VERB
ftr-370	805	13	it	it	PRON
ftr-370	805	14	on	on	ADP
ftr-370	805	15	coal	coal	NOUN
ftr-370	805	16	that	that	PRON
ftr-370	805	17	is	be	AUX
ftr-370	805	18	used	use	VERB
ftr-370	805	19	for	for	ADP
ftr-370	805	20	the	the	DET
ftr-370	805	21	manufacture	manufacture	NOUN
ftr-370	805	22	of	of	ADP
ftr-370	805	23	coke	coke	PROPN
ftr-370	805	24	.	.	PUNCT
ftr-370	806	1	•	•	NUM
ftr-370	806	2	section	section	NOUN
ftr-370	806	3	101(c	101(c	PROPN
ftr-370	806	4	)	)	PUNCT
ftr-370	806	5	changes	change	VERB
ftr-370	806	6	the	the	DET
ftr-370	806	7	definitions	definition	NOUN
ftr-370	806	8	of	of	ADP
ftr-370	806	9	trash	trash	NOUN
ftr-370	806	10	facilities	facility	NOUN
ftr-370	806	11	,	,	PUNCT
ftr-370	806	12	biomass	biomass	NOUN
ftr-370	806	13	facilities	facility	NOUN
ftr-370	806	14	,	,	PUNCT
ftr-370	806	15	and	and	CCONJ
ftr-370	806	16	facilities	facility	NOUN
ftr-370	806	17	for	for	ADP
ftr-370	806	18	hydropower	hydropower	ADJ
ftr-370	806	19	production	production	NOUN
ftr-370	806	20	of	of	ADP
ftr-370	806	21	§	§	PROPN
ftr-370	806	22	45(c	45(c	NUM
ftr-370	806	23	)	)	PUNCT
ftr-370	806	24	and	and	CCONJ
ftr-370	806	25	(	(	PUNCT
ftr-370	806	26	d	d	NOUN
ftr-370	806	27	)	)	PUNCT
ftr-370	806	28	.	.	PUNCT
ftr-370	807	1	•	•	NUM
ftr-370	807	2	section	section	NOUN
ftr-370	807	3	102	102	NUM
ftr-370	807	4	adds	add	VERB
ftr-370	807	5	facilities	facility	NOUN
ftr-370	807	6	for	for	ADP
ftr-370	807	7	production	production	NOUN
ftr-370	807	8	of	of	ADP
ftr-370	807	9	electricity	electricity	NOUN
ftr-370	807	10	from	from	ADP
ftr-370	807	11	waves	wave	NOUN
ftr-370	807	12	,	,	PUNCT
ftr-370	807	13	tides	tide	NOUN
ftr-370	807	14	and	and	CCONJ
ftr-370	807	15	ocean	ocean	NOUN
ftr-370	807	16	currents	current	NOUN
ftr-370	807	17	.	.	PUNCT
ftr-370	808	1	•	•	NUM
ftr-370	808	2	section	section	NOUN
ftr-370	808	3	103	103	NUM
ftr-370	808	4	extends	extend	VERB
ftr-370	808	5	the	the	DET
ftr-370	808	6	solar	solar	ADJ
ftr-370	808	7	energy	energy	NOUN
ftr-370	808	8	credit	credit	NOUN
ftr-370	808	9	to	to	PART
ftr-370	808	10	include	include	VERB
ftr-370	808	11	property	property	NOUN
ftr-370	808	12	placed	place	VERB
ftr-370	808	13	in	in	ADP
ftr-370	808	14	service	service	NOUN
ftr-370	808	15	in	in	ADP
ftr-370	808	16	periods	period	NOUN
ftr-370	808	17	ending	end	VERB
ftr-370	808	18	before	before	ADP
ftr-370	808	19	1/1/17	1/1/17	NUM
ftr-370	808	20	,	,	PUNCT
ftr-370	808	21	for	for	ADP
ftr-370	808	22	fuel	fuel	NOUN
ftr-370	808	23	cell	cell	NOUN
ftr-370	808	24	property	property	NOUN
ftr-370	808	25	and	and	CCONJ
ftr-370	808	26	microturbine	microturbine	NOUN
ftr-370	808	27	property	property	NOUN
ftr-370	808	28	in	in	ADP
ftr-370	808	29	periods	period	NOUN
ftr-370	808	30	ending	end	VERB
ftr-370	808	31	after	after	ADP
ftr-370	808	32	12/31/16	12/31/16	PROPN
ftr-370	808	33	.	.	PROPN
ftr-370	808	34	•	•	NUM
ftr-370	808	35	section	section	NOUN
ftr-370	808	36	103(b	103(b	PROPN
ftr-370	808	37	)	)	PUNCT
ftr-370	808	38	allows	allow	VERB
ftr-370	808	39	the	the	DET
ftr-370	808	40	§	§	PROPN
ftr-370	808	41	46	46	NUM
ftr-370	808	42	energy	energy	NOUN
ftr-370	808	43	credit	credit	NOUN
ftr-370	808	44	as	as	ADP
ftr-370	808	45	an	an	DET
ftr-370	808	46	offset	offset	NOUN
ftr-370	808	47	against	against	ADP
ftr-370	808	48	the	the	DET
ftr-370	808	49	amt	amt	PROPN
ftr-370	808	50	,	,	PUNCT
ftr-370	808	51	adding	add	VERB
ftr-370	808	52	§	§	PROPN
ftr-370	808	53	38(c)(4)((b)(v	38(c)(4)((b)(v	PROPN
ftr-370	808	54	)	)	PUNCT
ftr-370	808	55	.	.	PUNCT
ftr-370	809	1	•	•	NUM
ftr-370	809	2	section	section	NOUN
ftr-370	809	3	103(c	103(c	PROPN
ftr-370	809	4	)	)	PUNCT
ftr-370	809	5	expands	expand	VERB
ftr-370	809	6	the	the	DET
ftr-370	809	7	§	§	PROPN
ftr-370	809	8	48	48	NUM
ftr-370	809	9	energy	energy	NOUN
ftr-370	809	10	credit	credit	NOUN
ftr-370	809	11	to	to	PART
ftr-370	809	12	include	include	VERB
ftr-370	809	13	power	power	NOUN
ftr-370	809	14	systems	system	NOUN
ftr-370	809	15	that	that	PRON
ftr-370	809	16	combine	combine	VERB
ftr-370	809	17	power	power	NOUN
ftr-370	809	18	generation	generation	NOUN
ftr-370	809	19	with	with	ADP
ftr-370	809	20	steam	steam	NOUN
ftr-370	809	21	generation	generation	NOUN
ftr-370	809	22	for	for	ADP
ftr-370	809	23	heat	heat	NOUN
ftr-370	809	24	.	.	PUNCT
ftr-370	810	1	•	•	NUM
ftr-370	810	2	section	section	NOUN
ftr-370	810	3	103(d	103(d	PROPN
ftr-370	810	4	)	)	PUNCT
ftr-370	810	5	increases	increase	VERB
ftr-370	810	6	the	the	DET
ftr-370	810	7	credit	credit	NOUN
ftr-370	810	8	limitation	limitation	NOUN
ftr-370	810	9	of	of	ADP
ftr-370	810	10	§	§	PROPN
ftr-370	810	11	48(c	48(c	PROPN
ftr-370	810	12	)	)	PUNCT
ftr-370	810	13	for	for	ADP
ftr-370	810	14	qualified	qualified	ADJ
ftr-370	810	15	fuel	fuel	NOUN
ftr-370	810	16	cell	cell	NOUN
ftr-370	810	17	property	property	NOUN
ftr-370	810	18	from	from	ADP
ftr-370	810	19	$	$	SYM
ftr-370	810	20	500	500	NUM
ftr-370	810	21	for	for	ADP
ftr-370	810	22	each	each	DET
ftr-370	810	23	0.5	0.5	NUM
ftr-370	810	24	kilowatt	kilowatt	NOUN
ftr-370	810	25	capacity	capacity	NOUN
ftr-370	810	26	to	to	ADP
ftr-370	810	27	$	$	SYM
ftr-370	810	28	1500	1500	NUM
ftr-370	810	29	.	.	PUNCT
ftr-370	811	1	•	•	NUM
ftr-370	811	2	section	section	NOUN
ftr-370	811	3	103(f)(2	103(f)(2	NOUN
ftr-370	811	4	)	)	PUNCT
ftr-370	811	5	allows	allow	VERB
ftr-370	811	6	the	the	DET
ftr-370	811	7	§	§	PROPN
ftr-370	811	8	48	48	NUM
ftr-370	811	9	energy	energy	NOUN
ftr-370	811	10	credit	credit	NOUN
ftr-370	811	11	as	as	ADP
ftr-370	811	12	an	an	DET
ftr-370	811	13	offset	offset	NOUN
ftr-370	811	14	against	against	ADP
ftr-370	811	15	the	the	DET
ftr-370	811	16	amt	amt	PROPN
ftr-370	811	17	,	,	PUNCT
ftr-370	811	18	adding	add	VERB
ftr-370	811	19	§	§	PROPN
ftr-370	811	20	38(c)(4)((b)(v	38(c)(4)((b)(v	PROPN
ftr-370	811	21	)	)	PUNCT
ftr-370	811	22	.	.	PUNCT
ftr-370	812	1	•	•	NUM
ftr-370	812	2	section	section	NOUN
ftr-370	812	3	104(a	104(a	PROPN
ftr-370	812	4	)	)	PUNCT
ftr-370	812	5	adds	add	VERB
ftr-370	812	6	qualified	qualified	ADJ
ftr-370	812	7	small	small	ADJ
ftr-370	812	8	wind	wind	NOUN
ftr-370	812	9	energy	energy	NOUN
ftr-370	812	10	property	property	NOUN
ftr-370	812	11	to	to	ADP
ftr-370	812	12	the	the	DET
ftr-370	812	13	30	30	NUM
ftr-370	812	14	percent	percent	NOUN
ftr-370	812	15	energy	energy	NOUN
ftr-370	812	16	credit	credit	NOUN
ftr-370	812	17	of	of	ADP
ftr-370	812	18	§	§	PROPN
ftr-370	812	19	48	48	NUM
ftr-370	812	20	.	.	NUM
ftr-370	812	21	314	314	NUM
ftr-370	812	22	florida	florida	PROPN
ftr-370	812	23	tax	tax	NOUN
ftr-370	812	24	review	review	NOUN
ftr-370	812	25	[	[	X
ftr-370	812	26	vol	vol	NOUN
ftr-370	812	27	.	.	PUNCT
ftr-370	813	1	9	9	NUM
ftr-370	813	2	:	:	SYM
ftr-370	813	3	si	si	PROPN
ftr-370	813	4	•	•	NUM
ftr-370	813	5	section	section	NOUN
ftr-370	813	6	105	105	NUM
ftr-370	813	7	adds	add	VERB
ftr-370	813	8	geothermal	geothermal	ADJ
ftr-370	813	9	heat	heat	NOUN
ftr-370	813	10	pump	pump	NOUN
ftr-370	813	11	to	to	ADP
ftr-370	813	12	the	the	DET
ftr-370	813	13	list	list	NOUN
ftr-370	813	14	of	of	ADP
ftr-370	813	15	energy	energy	NOUN
ftr-370	813	16	property	property	NOUN
ftr-370	813	17	available	available	ADJ
ftr-370	813	18	for	for	ADP
ftr-370	813	19	the	the	DET
ftr-370	813	20	§	§	PROPN
ftr-370	813	21	48	48	NUM
ftr-370	813	22	energy	energy	NOUN
ftr-370	813	23	credit	credit	NOUN
ftr-370	813	24	.	.	PUNCT
ftr-370	814	1	•	•	NUM
ftr-370	814	2	section	section	NOUN
ftr-370	814	3	106	106	NUM
ftr-370	814	4	expands	expand	VERB
ftr-370	814	5	the	the	DET
ftr-370	814	6	credit	credit	NOUN
ftr-370	814	7	for	for	ADP
ftr-370	814	8	residential	residential	ADJ
ftr-370	814	9	energy	energy	NOUN
ftr-370	814	10	efficient	efficient	ADJ
ftr-370	814	11	property	property	NOUN
ftr-370	814	12	by	by	ADP
ftr-370	814	13	extending	extend	VERB
ftr-370	814	14	the	the	DET
ftr-370	814	15	credit	credit	NOUN
ftr-370	814	16	to	to	ADP
ftr-370	814	17	12/31/16	12/31/16	NUM
ftr-370	814	18	,	,	PUNCT
ftr-370	814	19	eliminating	eliminate	VERB
ftr-370	814	20	the	the	DET
ftr-370	814	21	$	$	SYM
ftr-370	814	22	2,000	2,000	NUM
ftr-370	814	23	limitation	limitation	NOUN
ftr-370	814	24	for	for	ADP
ftr-370	814	25	solar	solar	ADJ
ftr-370	814	26	electric	electric	ADJ
ftr-370	814	27	property	property	NOUN
ftr-370	814	28	expenditures	expenditure	NOUN
ftr-370	814	29	,	,	PUNCT
ftr-370	814	30	adding	add	VERB
ftr-370	814	31	a	a	DET
ftr-370	814	32	30	30	NUM
ftr-370	814	33	percent	percent	NOUN
ftr-370	814	34	credit	credit	NOUN
ftr-370	814	35	for	for	ADP
ftr-370	814	36	small	small	ADJ
ftr-370	814	37	wind	wind	NOUN
ftr-370	814	38	energy	energy	NOUN
ftr-370	814	39	property	property	NOUN
ftr-370	814	40	limited	limit	VERB
ftr-370	814	41	to	to	ADP
ftr-370	814	42	$	$	SYM
ftr-370	814	43	500	500	NUM
ftr-370	814	44	for	for	ADP
ftr-370	814	45	each	each	DET
ftr-370	814	46	half	half	ADJ
ftr-370	814	47	kilowatt	kilowatt	NOUN
ftr-370	814	48	of	of	ADP
ftr-370	814	49	capacity	capacity	NOUN
ftr-370	814	50	not	not	PART
ftr-370	814	51	to	to	PART
ftr-370	814	52	exceed	exceed	VERB
ftr-370	814	53	$	$	SYM
ftr-370	814	54	4,000	4,000	NUM
ftr-370	814	55	,	,	PUNCT
ftr-370	814	56	adding	add	VERB
ftr-370	814	57	geothermal	geothermal	ADJ
ftr-370	814	58	heat	heat	NOUN
ftr-370	814	59	pump	pump	NOUN
ftr-370	814	60	property	property	NOUN
ftr-370	814	61	to	to	ADP
ftr-370	814	62	the	the	DET
ftr-370	814	63	list	list	NOUN
ftr-370	814	64	of	of	ADP
ftr-370	814	65	eligible	eligible	ADJ
ftr-370	814	66	expenditures	expenditure	NOUN
ftr-370	814	67	(	(	PUNCT
ftr-370	814	68	limited	limit	VERB
ftr-370	814	69	to	to	ADP
ftr-370	814	70	$	$	SYM
ftr-370	814	71	2,000	2,000	NUM
ftr-370	814	72	)	)	PUNCT
ftr-370	814	73	,	,	PUNCT
ftr-370	814	74	and	and	CCONJ
ftr-370	814	75	allows	allow	VERB
ftr-370	814	76	the	the	DET
ftr-370	814	77	credit	credit	NOUN
ftr-370	814	78	against	against	ADP
ftr-370	814	79	the	the	DET
ftr-370	814	80	alternative	alternative	ADJ
ftr-370	814	81	minimum	minimum	ADJ
ftr-370	814	82	tax	tax	NOUN
ftr-370	814	83	.	.	PUNCT
ftr-370	815	1	•	•	NUM
ftr-370	815	2	section	section	NOUN
ftr-370	815	3	111	111	NUM
ftr-370	815	4	expands	expand	VERB
ftr-370	815	5	the	the	DET
ftr-370	815	6	investment	investment	NOUN
ftr-370	815	7	credit	credit	NOUN
ftr-370	815	8	under	under	ADP
ftr-370	815	9	§	§	PROPN
ftr-370	815	10	48	48	NUM
ftr-370	815	11	for	for	ADP
ftr-370	815	12	qualifying	qualify	VERB
ftr-370	815	13	advanced	advanced	ADJ
ftr-370	815	14	coal	coal	NOUN
ftr-370	815	15	projects	project	NOUN
ftr-370	815	16	.	.	PUNCT
ftr-370	816	1	the	the	DET
ftr-370	816	2	credit	credit	NOUN
ftr-370	816	3	is	be	AUX
ftr-370	816	4	allowed	allow	VERB
ftr-370	816	5	for	for	ADP
ftr-370	816	6	projects	project	NOUN
ftr-370	816	7	certified	certify	VERB
ftr-370	816	8	by	by	ADP
ftr-370	816	9	the	the	DET
ftr-370	816	10	irs	irs	PROPN
ftr-370	816	11	in	in	ADP
ftr-370	816	12	consultation	consultation	NOUN
ftr-370	816	13	with	with	ADP
ftr-370	816	14	doe	doe	NOUN
ftr-370	816	15	under	under	ADP
ftr-370	816	16	a	a	DET
ftr-370	816	17	competitive	competitive	ADJ
ftr-370	816	18	bidding	bidding	NOUN
ftr-370	816	19	process	process	NOUN
ftr-370	816	20	.	.	PUNCT
ftr-370	817	1	amended	amend	VERB
ftr-370	817	2	§	§	PROPN
ftr-370	817	3	48a(d)(3)(a	48a(d)(3)(a	NUM
ftr-370	817	4	)	)	PUNCT
ftr-370	817	5	expands	expand	VERB
ftr-370	817	6	the	the	DET
ftr-370	817	7	amount	amount	NOUN
ftr-370	817	8	of	of	ADP
ftr-370	817	9	available	available	ADJ
ftr-370	817	10	credits	credit	NOUN
ftr-370	817	11	from	from	ADP
ftr-370	817	12	$	$	SYM
ftr-370	817	13	1.3	1.3	NUM
ftr-370	817	14	billion	billion	NUM
ftr-370	817	15	to	to	PART
ftr-370	817	16	$	$	SYM
ftr-370	817	17	2.55	2.55	NUM
ftr-370	817	18	billion	billion	NUM
ftr-370	817	19	.	.	PUNCT
ftr-370	818	1	section	section	NOUN
ftr-370	818	2	48a(a)(3	48a(a)(3	NUM
ftr-370	818	3	)	)	PUNCT
ftr-370	818	4	is	be	AUX
ftr-370	818	5	added	add	VERB
ftr-370	818	6	to	to	PART
ftr-370	818	7	provide	provide	VERB
ftr-370	818	8	a	a	DET
ftr-370	818	9	30	30	NUM
ftr-370	818	10	percent	percent	NOUN
ftr-370	818	11	credit	credit	NOUN
ftr-370	818	12	for	for	ADP
ftr-370	818	13	projects	project	NOUN
ftr-370	818	14	described	describe	VERB
ftr-370	818	15	in	in	ADP
ftr-370	818	16	§	§	PROPN
ftr-370	818	17	48(d)(3)(b	48(d)(3)(b	NOUN
ftr-370	818	18	)	)	PUNCT
ftr-370	818	19	,	,	PUNCT
ftr-370	818	20	which	which	PRON
ftr-370	818	21	include	include	VERB
ftr-370	818	22	greenhouse	greenhouse	NOUN
ftr-370	818	23	gas	gas	NOUN
ftr-370	818	24	capture	capture	NOUN
ftr-370	818	25	capability	capability	NOUN
ftr-370	818	26	,	,	PUNCT
ftr-370	818	27	increased	increase	VERB
ftr-370	818	28	by	by	ADP
ftr-370	818	29	-	-	PUNCT
ftr-370	818	30	product	product	NOUN
ftr-370	818	31	utilization	utilization	NOUN
ftr-370	818	32	,	,	PUNCT
ftr-370	818	33	applicants	applicant	NOUN
ftr-370	818	34	who	who	PRON
ftr-370	818	35	have	have	VERB
ftr-370	818	36	a	a	DET
ftr-370	818	37	partnership	partnership	NOUN
ftr-370	818	38	with	with	ADP
ftr-370	818	39	an	an	DET
ftr-370	818	40	educational	educational	ADJ
ftr-370	818	41	institution	institution	NOUN
ftr-370	818	42	,	,	PUNCT
ftr-370	818	43	and	and	CCONJ
ftr-370	818	44	other	other	ADJ
ftr-370	818	45	benefits	benefit	NOUN
ftr-370	818	46	.	.	PUNCT
ftr-370	819	1	the	the	DET
ftr-370	819	2	irs	irs	PROPN
ftr-370	819	3	is	be	AUX
ftr-370	819	4	also	also	ADV
ftr-370	819	5	directed	direct	VERB
ftr-370	819	6	in	in	ADP
ftr-370	819	7	§	§	PROPN
ftr-370	819	8	48a(d)(3)(b	48a(d)(3)(b	PROPN
ftr-370	819	9	)	)	PUNCT
ftr-370	819	10	to	to	PART
ftr-370	819	11	direct	direct	VERB
ftr-370	819	12	specified	specified	ADJ
ftr-370	819	13	amounts	amount	NOUN
ftr-370	819	14	to	to	ADP
ftr-370	819	15	particular	particular	ADJ
ftr-370	819	16	types	type	NOUN
ftr-370	819	17	of	of	ADP
ftr-370	819	18	projects	project	NOUN
ftr-370	819	19	.	.	PUNCT
ftr-370	820	1	section	section	NOUN
ftr-370	820	2	48a(e)(1	48a(e)(1	NUM
ftr-370	820	3	)	)	PUNCT
ftr-370	820	4	is	be	AUX
ftr-370	820	5	amended	amend	VERB
ftr-370	820	6	to	to	PART
ftr-370	820	7	direct	direct	VERB
ftr-370	820	8	the	the	DET
ftr-370	820	9	irs	irs	PROPN
ftr-370	820	10	to	to	PART
ftr-370	820	11	give	give	VERB
ftr-370	820	12	priority	priority	NOUN
ftr-370	820	13	to	to	ADP
ftr-370	820	14	projects	project	NOUN
ftr-370	820	15	that	that	PRON
ftr-370	820	16	capture	capture	VERB
ftr-370	820	17	and	and	CCONJ
ftr-370	820	18	sequestrate	sequestrate	VERB
ftr-370	820	19	carbon	carbon	NOUN
ftr-370	820	20	dioxide	dioxide	NOUN
ftr-370	820	21	emissions	emission	NOUN
ftr-370	820	22	.	.	PUNCT
ftr-370	821	1	•	•	NUM
ftr-370	821	2	section	section	NOUN
ftr-370	821	3	112	112	NUM
ftr-370	821	4	increases	increase	VERB
ftr-370	821	5	the	the	DET
ftr-370	821	6	coal	coal	NOUN
ftr-370	821	7	gasification	gasification	NOUN
ftr-370	821	8	credit	credit	NOUN
ftr-370	821	9	of	of	ADP
ftr-370	821	10	§	§	PROPN
ftr-370	821	11	48b	48b	NOUN
ftr-370	821	12	from	from	ADP
ftr-370	821	13	20	20	NUM
ftr-370	821	14	percent	percent	NOUN
ftr-370	821	15	to	to	ADP
ftr-370	821	16	30	30	NUM
ftr-370	821	17	percent	percent	NOUN
ftr-370	821	18	and	and	CCONJ
ftr-370	821	19	expands	expand	VERB
ftr-370	821	20	the	the	DET
ftr-370	821	21	total	total	ADJ
ftr-370	821	22	amount	amount	NOUN
ftr-370	821	23	of	of	ADP
ftr-370	821	24	available	available	ADJ
ftr-370	821	25	credits	credit	NOUN
ftr-370	821	26	to	to	ADP
ftr-370	821	27	$	$	SYM
ftr-370	821	28	3.5	3.5	NUM
ftr-370	821	29	billion	billion	NUM
ftr-370	821	30	.	.	PUNCT
ftr-370	822	1	section	section	NOUN
ftr-370	822	2	48b(f	48b(f	NUM
ftr-370	822	3	)	)	PUNCT
ftr-370	822	4	is	be	AUX
ftr-370	822	5	added	add	VERB
ftr-370	822	6	to	to	PART
ftr-370	822	7	provide	provide	VERB
ftr-370	822	8	for	for	ADP
ftr-370	822	9	recapture	recapture	NOUN
ftr-370	822	10	of	of	ADP
ftr-370	822	11	the	the	DET
ftr-370	822	12	credit	credit	NOUN
ftr-370	822	13	for	for	ADP
ftr-370	822	14	any	any	DET
ftr-370	822	15	project	project	NOUN
ftr-370	822	16	that	that	PRON
ftr-370	822	17	fails	fail	VERB
ftr-370	822	18	to	to	PART
ftr-370	822	19	meet	meet	VERB
ftr-370	822	20	the	the	DET
ftr-370	822	21	carbon	carbon	NOUN
ftr-370	822	22	dioxide	dioxide	NOUN
ftr-370	822	23	separation	separation	NOUN
ftr-370	822	24	and	and	CCONJ
ftr-370	822	25	sequestration	sequestration	NOUN
ftr-370	822	26	requirements	requirement	NOUN
ftr-370	822	27	of	of	ADP
ftr-370	822	28	§	§	PROPN
ftr-370	822	29	48b(d)(1	48b(d)(1	PROPN
ftr-370	822	30	)	)	PUNCT
ftr-370	822	31	.	.	PUNCT
ftr-370	823	1	•	•	NUM
ftr-370	823	2	section	section	NOUN
ftr-370	823	3	115	115	NUM
ftr-370	823	4	adds	add	VERB
ftr-370	823	5	a	a	DET
ftr-370	823	6	new	new	ADJ
ftr-370	823	7	credit	credit	NOUN
ftr-370	823	8	to	to	ADP
ftr-370	823	9	§	§	PROPN
ftr-370	823	10	38	38	NUM
ftr-370	823	11	business	business	NOUN
ftr-370	823	12	credits	credit	NOUN
ftr-370	823	13	for	for	ADP
ftr-370	823	14	carbon	carbon	NOUN
ftr-370	823	15	dioxide	dioxide	NOUN
ftr-370	823	16	sequestration	sequestration	NOUN
ftr-370	823	17	.	.	PUNCT
ftr-370	824	1	section	section	NOUN
ftr-370	824	2	48q	48q	PROPN
ftr-370	824	3	provides	provide	VERB
ftr-370	824	4	a	a	DET
ftr-370	824	5	credit	credit	NOUN
ftr-370	824	6	of	of	ADP
ftr-370	824	7	$	$	SYM
ftr-370	824	8	20	20	NUM
ftr-370	824	9	per	per	ADP
ftr-370	824	10	metric	metric	ADJ
ftr-370	824	11	ton	ton	NOUN
ftr-370	824	12	of	of	ADP
ftr-370	824	13	qualified	qualified	ADJ
ftr-370	824	14	carbon	carbon	NOUN
ftr-370	824	15	dioxide	dioxide	NOUN
ftr-370	824	16	which	which	PRON
ftr-370	824	17	is	be	AUX
ftr-370	824	18	captured	capture	VERB
ftr-370	824	19	by	by	ADP
ftr-370	824	20	the	the	DET
ftr-370	824	21	taxpayer	taxpayer	NOUN
ftr-370	824	22	and	and	CCONJ
ftr-370	824	23	disposed	dispose	VERB
ftr-370	824	24	of	of	ADP
ftr-370	824	25	in	in	ADP
ftr-370	824	26	secure	secure	ADJ
ftr-370	824	27	geological	geological	ADJ
ftr-370	824	28	storage	storage	NOUN
ftr-370	824	29	and	and	CCONJ
ftr-370	824	30	$	$	SYM
ftr-370	824	31	10	10	NUM
ftr-370	824	32	per	per	ADP
ftr-370	824	33	ton	ton	NOUN
ftr-370	824	34	of	of	ADP
ftr-370	824	35	captured	capture	VERB
ftr-370	824	36	carbon	carbon	NOUN
ftr-370	824	37	dioxide	dioxide	NOUN
ftr-370	824	38	that	that	PRON
ftr-370	824	39	is	be	AUX
ftr-370	824	40	used	use	VERB
ftr-370	824	41	as	as	ADP
ftr-370	824	42	a	a	DET
ftr-370	824	43	tertiary	tertiary	ADJ
ftr-370	824	44	injectant	injectant	NOUN
ftr-370	824	45	in	in	ADP
ftr-370	824	46	a	a	DET
ftr-370	824	47	qualified	qualified	ADJ
ftr-370	824	48	enhanced	enhanced	ADJ
ftr-370	824	49	oil	oil	NOUN
ftr-370	824	50	or	or	CCONJ
ftr-370	824	51	natural	natural	ADJ
ftr-370	824	52	gas	gas	NOUN
ftr-370	824	53	recovery	recovery	NOUN
ftr-370	824	54	project	project	NOUN
ftr-370	824	55	.	.	PUNCT
ftr-370	825	1	•	•	NUM
ftr-370	826	1	and	and	CCONJ
ftr-370	826	2	the	the	DET
ftr-370	826	3	scientists	scientist	NOUN
ftr-370	826	4	are	be	AUX
ftr-370	826	5	to	to	PART
ftr-370	826	6	tell	tell	VERB
ftr-370	826	7	us	we	PRON
ftr-370	826	8	whether	whether	SCONJ
ftr-370	826	9	any	any	PRON
ftr-370	826	10	of	of	ADP
ftr-370	826	11	this	this	PRON
ftr-370	826	12	works	work	NOUN
ftr-370	826	13	to	to	PART
ftr-370	826	14	reduce	reduce	VERB
ftr-370	826	15	hot	hot	ADJ
ftr-370	826	16	air	air	NOUN
ftr-370	826	17	.	.	PUNCT
ftr-370	827	1	section	section	NOUN
ftr-370	827	2	117	117	NUM
ftr-370	827	3	requires	require	VERB
ftr-370	827	4	the	the	DET
ftr-370	827	5	secretary	secretary	NOUN
ftr-370	827	6	of	of	ADP
ftr-370	827	7	the	the	DET
ftr-370	827	8	treasury	treasury	PROPN
ftr-370	827	9	to	to	PART
ftr-370	827	10	enter	enter	VERB
ftr-370	827	11	into	into	ADP
ftr-370	827	12	an	an	DET
ftr-370	827	13	agreement	agreement	NOUN
ftr-370	827	14	with	with	ADP
ftr-370	827	15	the	the	DET
ftr-370	827	16	national	national	PROPN
ftr-370	827	17	academy	academy	PROPN
ftr-370	827	18	of	of	ADP
ftr-370	827	19	sciences	sciences	PROPN
ftr-370	827	20	to	to	PART
ftr-370	827	21	undertake	undertake	VERB
ftr-370	827	22	an	an	DET
ftr-370	827	23	audit	audit	NOUN
ftr-370	827	24	of	of	ADP
ftr-370	827	25	the	the	DET
ftr-370	827	26	code	code	NOUN
ftr-370	827	27	to	to	PART
ftr-370	827	28	determine	determine	VERB
ftr-370	827	29	which	which	DET
ftr-370	827	30	provisions	provision	NOUN
ftr-370	827	31	have	have	VERB
ftr-370	827	32	the	the	DET
ftr-370	827	33	greatest	great	ADJ
ftr-370	827	34	affect	affect	NOUN
ftr-370	827	35	on	on	ADP
ftr-370	827	36	carbon	carbon	NOUN
ftr-370	827	37	dioxide	dioxide	NOUN
ftr-370	827	38	and	and	CCONJ
ftr-370	827	39	other	other	ADJ
ftr-370	827	40	greenhouse	greenhouse	NOUN
ftr-370	827	41	gas	gas	NOUN
ftr-370	827	42	emissions	emission	NOUN
ftr-370	827	43	.	.	PUNCT
ftr-370	828	1	•	•	NUM
ftr-370	828	2	section	section	NOUN
ftr-370	828	3	202	202	NUM
ftr-370	828	4	increases	increase	VERB
ftr-370	828	5	the	the	DET
ftr-370	828	6	§	§	PROPN
ftr-370	828	7	40a	40a	NOUN
ftr-370	828	8	credit	credit	NOUN
ftr-370	828	9	for	for	ADP
ftr-370	828	10	biofuel	biofuel	NOUN
ftr-370	828	11	from	from	ADP
ftr-370	828	12	50	50	NUM
ftr-370	828	13	cents	cent	NOUN
ftr-370	828	14	to	to	ADP
ftr-370	828	15	$	$	SYM
ftr-370	828	16	1	1	NUM
ftr-370	828	17	for	for	ADP
ftr-370	828	18	each	each	DET
ftr-370	828	19	gallon	gallon	NOUN
ftr-370	828	20	of	of	ADP
ftr-370	828	21	biofuel	biofuel	NOUN
ftr-370	828	22	used	use	VERB
ftr-370	828	23	in	in	ADP
ftr-370	828	24	the	the	DET
ftr-370	828	25	production	production	NOUN
ftr-370	828	26	of	of	ADP
ftr-370	828	27	a	a	DET
ftr-370	828	28	qualified	qualified	ADJ
ftr-370	828	29	biodiesel	biodiesel	NOUN
ftr-370	828	30	mixture	mixture	NOUN
ftr-370	828	31	.	.	PUNCT
ftr-370	829	1	the	the	DET
ftr-370	829	2	credit	credit	NOUN
ftr-370	829	3	is	be	AUX
ftr-370	829	4	extended	extend	VERB
ftr-370	829	5	to	to	ADP
ftr-370	829	6	biofuel	biofuel	NOUN
ftr-370	829	7	used	use	VERB
ftr-370	829	8	in	in	ADP
ftr-370	829	9	the	the	DET
ftr-370	829	10	production	production	NOUN
ftr-370	829	11	of	of	ADP
ftr-370	829	12	aviation	aviation	NOUN
ftr-370	829	13	jet	jet	NOUN
ftr-370	829	14	fuel	fuel	NOUN
ftr-370	829	15	.	.	PUNCT
ftr-370	830	1	(	(	PUNCT
ftr-370	830	2	southwest	southwest	NOUN
ftr-370	830	3	may	may	AUX
ftr-370	830	4	find	find	VERB
ftr-370	830	5	a	a	DET
ftr-370	830	6	new	new	ADJ
ftr-370	830	7	use	use	NOUN
ftr-370	830	8	for	for	ADP
ftr-370	830	9	its	its	PRON
ftr-370	830	10	peanuts	peanut	NOUN
ftr-370	830	11	,	,	PUNCT
ftr-370	830	12	gas	gas	NOUN
ftr-370	830	13	production	production	NOUN
ftr-370	830	14	.	.	PUNCT
ftr-370	830	15	)	)	PUNCT
ftr-370	831	1	the	the	DET
ftr-370	831	2	credit	credit	NOUN
ftr-370	831	3	is	be	AUX
ftr-370	831	4	not	not	PART
ftr-370	831	5	available	available	ADJ
ftr-370	831	6	for	for	ADP
ftr-370	831	7	fuel	fuel	NOUN
ftr-370	831	8	produced	produce	VERB
ftr-370	831	9	using	use	VERB
ftr-370	831	10	feedstock	feedstock	NOUN
ftr-370	831	11	that	that	PRON
ftr-370	831	12	is	be	AUX
ftr-370	831	13	not	not	PART
ftr-370	831	14	biomass	biomass	NOUN
ftr-370	831	15	.	.	PUNCT
ftr-370	832	1	2009	2009	NUM
ftr-370	832	2	]	]	PUNCT
ftr-370	832	3	recent	recent	ADJ
ftr-370	832	4	developments	development	NOUN
ftr-370	832	5	in	in	ADP
ftr-370	832	6	federal	federal	ADJ
ftr-370	832	7	income	income	NOUN
ftr-370	832	8	taxation	taxation	NOUN
ftr-370	832	9	315	315	NUM
ftr-370	832	10	•	•	NOUN
ftr-370	832	11	section	section	NOUN
ftr-370	832	12	203	203	NUM
ftr-370	832	13	restricts	restrict	VERB
ftr-370	832	14	the	the	DET
ftr-370	832	15	fuels	fuel	NOUN
ftr-370	832	16	credits	credit	NOUN
ftr-370	832	17	under	under	ADP
ftr-370	832	18	§	§	PROPN
ftr-370	832	19	§	§	PROPN
ftr-370	832	20	40	40	NUM
ftr-370	832	21	(	(	PUNCT
ftr-370	832	22	alcohol	alcohol	NOUN
ftr-370	832	23	)	)	PUNCT
ftr-370	832	24	,	,	PUNCT
ftr-370	832	25	40a	40a	NUM
ftr-370	832	26	(	(	PUNCT
ftr-370	832	27	biodiesel	biodiesel	NOUN
ftr-370	832	28	)	)	PUNCT
ftr-370	832	29	,	,	PUNCT
ftr-370	832	30	6426	6426	NUM
ftr-370	832	31	(	(	PUNCT
ftr-370	832	32	excise	excise	NOUN
ftr-370	832	33	tax	tax	NOUN
ftr-370	832	34	)	)	PUNCT
ftr-370	832	35	,	,	PUNCT
ftr-370	832	36	by	by	ADP
ftr-370	832	37	excluding	exclude	VERB
ftr-370	832	38	fuels	fuel	NOUN
ftr-370	832	39	produced	produce	VERB
ftr-370	832	40	outside	outside	ADP
ftr-370	832	41	of	of	ADP
ftr-370	832	42	the	the	DET
ftr-370	832	43	united	united	PROPN
ftr-370	832	44	states	states	PROPN
ftr-370	832	45	for	for	ADP
ftr-370	832	46	use	use	NOUN
ftr-370	832	47	outside	outside	ADP
ftr-370	832	48	of	of	ADP
ftr-370	832	49	the	the	DET
ftr-370	832	50	united	united	PROPN
ftr-370	832	51	states	states	PROPN
ftr-370	832	52	.	.	PUNCT
ftr-370	833	1	•	•	NUM
ftr-370	833	2	section	section	NOUN
ftr-370	833	3	210	210	NUM
ftr-370	833	4	extends	extend	VERB
ftr-370	833	5	exclusion	exclusion	NOUN
ftr-370	833	6	from	from	ADP
ftr-370	833	7	the	the	DET
ftr-370	833	8	100	100	NUM
ftr-370	833	9	percent	percent	NOUN
ftr-370	833	10	of	of	ADP
ftr-370	833	11	income	income	NOUN
ftr-370	833	12	limitation	limitation	NOUN
ftr-370	833	13	on	on	ADP
ftr-370	833	14	percentage	percentage	NOUN
ftr-370	833	15	depletion	depletion	NOUN
ftr-370	833	16	that	that	PRON
ftr-370	833	17	is	be	AUX
ftr-370	833	18	provided	provide	VERB
ftr-370	833	19	for	for	ADP
ftr-370	833	20	production	production	NOUN
ftr-370	833	21	from	from	ADP
ftr-370	833	22	marginal	marginal	ADJ
ftr-370	833	23	properties	property	NOUN
ftr-370	833	24	for	for	ADP
ftr-370	833	25	one	one	NUM
ftr-370	833	26	year	year	NOUN
ftr-370	833	27	to	to	PART
ftr-370	833	28	include	include	VERB
ftr-370	833	29	production	production	NOUN
ftr-370	833	30	in	in	ADP
ftr-370	833	31	a	a	DET
ftr-370	833	32	tax	tax	NOUN
ftr-370	833	33	year	year	NOUN
ftr-370	833	34	beginning	begin	VERB
ftr-370	833	35	before	before	SCONJ
ftr-370	833	36	12/31/09	12/31/09	PROPN
ftr-370	833	37	.	.	NOUN
ftr-370	833	38	•	•	NUM
ftr-370	833	39	section	section	NOUN
ftr-370	833	40	304	304	NUM
ftr-370	833	41	extends	extend	VERB
ftr-370	833	42	the	the	DET
ftr-370	833	43	energy	energy	NOUN
ftr-370	833	44	efficient	efficient	ADJ
ftr-370	833	45	home	home	NOUN
ftr-370	833	46	credit	credit	NOUN
ftr-370	833	47	of	of	ADP
ftr-370	833	48	§	§	PROPN
ftr-370	833	49	45l	45l	NOUN
ftr-370	833	50	through	through	ADP
ftr-370	833	51	2009	2009	NUM
ftr-370	833	52	.	.	PUNCT
ftr-370	834	1	•	•	NUM
ftr-370	834	2	section	section	NOUN
ftr-370	834	3	305	305	NUM
ftr-370	834	4	extends	extend	VERB
ftr-370	834	5	the	the	DET
ftr-370	834	6	§	§	PROPN
ftr-370	834	7	45	45	NUM
ftr-370	834	8	m	m	PROPN
ftr-370	834	9	credit	credit	NOUN
ftr-370	834	10	(	(	PUNCT
ftr-370	834	11	part	part	NOUN
ftr-370	834	12	of	of	ADP
ftr-370	834	13	the	the	DET
ftr-370	834	14	§	§	PROPN
ftr-370	834	15	38	38	NUM
ftr-370	834	16	investment	investment	NOUN
ftr-370	834	17	credit	credit	NOUN
ftr-370	834	18	)	)	PUNCT
ftr-370	834	19	for	for	ADP
ftr-370	834	20	production	production	NOUN
ftr-370	834	21	of	of	ADP
ftr-370	834	22	energy	energy	NOUN
ftr-370	834	23	efficient	efficient	ADJ
ftr-370	834	24	dishwashers	dishwasher	NOUN
ftr-370	834	25	,	,	PUNCT
ftr-370	834	26	clothes	clothe	NOUN
ftr-370	834	27	washers	washer	NOUN
ftr-370	834	28	,	,	PUNCT
ftr-370	834	29	and	and	CCONJ
ftr-370	834	30	refrigerators	refrigerator	NOUN
ftr-370	834	31	to	to	ADP
ftr-370	834	32	products	product	NOUN
ftr-370	834	33	manufactured	manufacture	VERB
ftr-370	834	34	in	in	ADP
ftr-370	834	35	2009	2009	NUM
ftr-370	834	36	,	,	PUNCT
ftr-370	834	37	with	with	ADP
ftr-370	834	38	different	different	ADJ
ftr-370	834	39	dates	date	NOUN
ftr-370	834	40	for	for	ADP
ftr-370	834	41	different	different	ADJ
ftr-370	834	42	products	product	NOUN
ftr-370	834	43	.	.	PUNCT
ftr-370	835	1	5	5	X
ftr-370	835	2	.	.	X
ftr-370	835	3	notice	notice	VERB
ftr-370	835	4	2008	2008	NUM
ftr-370	835	5	-	-	SYM
ftr-370	835	6	72	72	NUM
ftr-370	835	7	,	,	PUNCT
ftr-370	835	8	2008	2008	NUM
ftr-370	835	9	-	-	SYM
ftr-370	835	10	43	43	NUM
ftr-370	835	11	i.r.b	i.r.b	NOUN
ftr-370	835	12	.	.	PUNCT
ftr-370	836	1	998	998	NUM
ftr-370	836	2	(	(	PUNCT
ftr-370	836	3	10/27/08	10/27/08	PROPN
ftr-370	836	4	)	)	PUNCT
ftr-370	836	5	.	.	PUNCT
ftr-370	837	1	the	the	DET
ftr-370	837	2	§	§	PROPN
ftr-370	837	3	43	43	NUM
ftr-370	837	4	enhanced	enhance	VERB
ftr-370	837	5	oil	oil	NOUN
ftr-370	837	6	recovery	recovery	NOUN
ftr-370	837	7	credit	credit	NOUN
ftr-370	837	8	for	for	ADP
ftr-370	837	9	taxable	taxable	ADJ
ftr-370	837	10	years	year	NOUN
ftr-370	837	11	beginning	begin	VERB
ftr-370	837	12	in	in	ADP
ftr-370	837	13	the	the	DET
ftr-370	837	14	2007	2007	NUM
ftr-370	837	15	calendar	calendar	NOUN
ftr-370	837	16	year	year	NOUN
ftr-370	837	17	is	be	AUX
ftr-370	837	18	phased	phase	VERB
ftr-370	837	19	out	out	ADP
ftr-370	837	20	completely	completely	ADV
ftr-370	837	21	,	,	PUNCT
ftr-370	837	22	because	because	SCONJ
ftr-370	837	23	the	the	DET
ftr-370	837	24	reference	reference	NOUN
ftr-370	837	25	price	price	NOUN
ftr-370	837	26	for	for	ADP
ftr-370	837	27	the	the	DET
ftr-370	837	28	2006	2006	NUM
ftr-370	837	29	calendar	calendar	NOUN
ftr-370	837	30	year	year	NOUN
ftr-370	837	31	(	(	PUNCT
ftr-370	837	32	$	$	SYM
ftr-370	837	33	66.52	66.52	NUM
ftr-370	837	34	)	)	PUNCT
ftr-370	837	35	exceeds	exceed	VERB
ftr-370	837	36	$	$	SYM
ftr-370	837	37	28	28	NUM
ftr-370	837	38	multiplied	multiply	VERB
ftr-370	837	39	by	by	ADP
ftr-370	837	40	the	the	DET
ftr-370	837	41	inflation	inflation	NOUN
ftr-370	837	42	adjustment	adjustment	NOUN
ftr-370	837	43	factor	factor	NOUN
ftr-370	837	44	for	for	ADP
ftr-370	837	45	the	the	DET
ftr-370	837	46	2006	2006	NUM
ftr-370	837	47	calendar	calendar	NOUN
ftr-370	837	48	year	year	NOUN
ftr-370	837	49	(	(	PUNCT
ftr-370	837	50	$	$	SYM
ftr-370	837	51	41.06	41.06	NUM
ftr-370	837	52	)	)	PUNCT
ftr-370	837	53	by	by	ADP
ftr-370	837	54	$	$	SYM
ftr-370	837	55	25.45	25.45	NUM
ftr-370	837	56	.	.	PUNCT
ftr-370	838	1	6	6	NUM
ftr-370	838	2	.	.	X
ftr-370	838	3	notice	notice	VERB
ftr-370	838	4	2008	2008	NUM
ftr-370	838	5	-	-	SYM
ftr-370	838	6	89	89	NUM
ftr-370	838	7	,	,	PUNCT
ftr-370	838	8	2008	2008	NUM
ftr-370	838	9	-	-	SYM
ftr-370	838	10	43	43	NUM
ftr-370	838	11	i.r.b	i.r.b	NOUN
ftr-370	838	12	.	.	PUNCT
ftr-370	839	1	999	999	NUM
ftr-370	839	2	(	(	PUNCT
ftr-370	839	3	10/27/08	10/27/08	PROPN
ftr-370	839	4	)	)	PUNCT
ftr-370	839	5	.	.	PUNCT
ftr-370	840	1	the	the	DET
ftr-370	840	2	applicable	applicable	ADJ
ftr-370	840	3	percentage	percentage	NOUN
ftr-370	840	4	under§	under§	PROPN
ftr-370	840	5	613a	613a	PROPN
ftr-370	840	6	to	to	PART
ftr-370	840	7	be	be	AUX
ftr-370	840	8	used	use	VERB
ftr-370	840	9	in	in	ADP
ftr-370	840	10	determining	determine	VERB
ftr-370	840	11	percentage	percentage	NOUN
ftr-370	840	12	depletion	depletion	NOUN
ftr-370	840	13	for	for	ADP
ftr-370	840	14	marginal	marginal	ADJ
ftr-370	840	15	oil	oil	NOUN
ftr-370	840	16	and	and	CCONJ
ftr-370	840	17	gas	gas	NOUN
ftr-370	840	18	properties	property	NOUN
ftr-370	840	19	for	for	ADP
ftr-370	840	20	the	the	DET
ftr-370	840	21	2007	2007	NUM
ftr-370	840	22	calendar	calendar	NOUN
ftr-370	840	23	year	year	NOUN
ftr-370	840	24	is	be	AUX
ftr-370	840	25	15	15	NUM
ftr-370	840	26	percent	percent	NOUN
ftr-370	840	27	.	.	PUNCT
ftr-370	841	1	h.	h.	NOUN
ftr-370	841	2	loss	loss	NOUN
ftr-370	841	3	transactions	transaction	NOUN
ftr-370	841	4	,	,	PUNCT
ftr-370	841	5	bad	bad	ADJ
ftr-370	841	6	debts	debt	NOUN
ftr-370	841	7	,	,	PUNCT
ftr-370	841	8	and	and	CCONJ
ftr-370	841	9	nols	nols	PROPN
ftr-370	841	10	1	1	NUM
ftr-370	841	11	.	.	PUNCT
ftr-370	842	1	bynum	bynum	PROPN
ftr-370	842	2	v.	v.	PROPN
ftr-370	842	3	commissioner	commissioner	PROPN
ftr-370	842	4	,	,	PUNCT
ftr-370	842	5	t.c	t.c	PROPN
ftr-370	842	6	.	.	PROPN
ftr-370	842	7	memo	memo	NOUN
ftr-370	842	8	.	.	PUNCT
ftr-370	843	1	2008	2008	NUM
ftr-370	843	2	-	-	SYM
ftr-370	843	3	14	14	NUM
ftr-370	843	4	(	(	PUNCT
ftr-370	843	5	1/28/08	1/28/08	NUM
ftr-370	843	6	)	)	PUNCT
ftr-370	843	7	.	.	PUNCT
ftr-370	844	1	the	the	DET
ftr-370	844	2	tax	tax	NOUN
ftr-370	844	3	court	court	NOUN
ftr-370	844	4	(	(	PUNCT
ftr-370	844	5	judge	judge	PROPN
ftr-370	844	6	foley	foley	PROPN
ftr-370	844	7	)	)	PUNCT
ftr-370	844	8	held	hold	VERB
ftr-370	844	9	that	that	SCONJ
ftr-370	844	10	cash	cash	NOUN
ftr-370	844	11	payments	payment	NOUN
ftr-370	844	12	by	by	ADP
ftr-370	844	13	an	an	DET
ftr-370	844	14	individual	individual	NOUN
ftr-370	844	15	for	for	ADP
ftr-370	844	16	start	start	NOUN
ftr-370	844	17	-	-	PUNCT
ftr-370	844	18	up	up	ADP
ftr-370	844	19	expenses	expense	NOUN
ftr-370	844	20	and	and	CCONJ
ftr-370	844	21	routine	routine	ADJ
ftr-370	844	22	business	business	NOUN
ftr-370	844	23	expenses	expense	NOUN
ftr-370	844	24	of	of	ADP
ftr-370	844	25	his	his	PRON
ftr-370	844	26	controlled	control	VERB
ftr-370	844	27	corporation	corporation	NOUN
ftr-370	844	28	were	be	AUX
ftr-370	844	29	capital	capital	NOUN
ftr-370	844	30	contributions	contribution	NOUN
ftr-370	844	31	and	and	CCONJ
ftr-370	844	32	not	not	PART
ftr-370	844	33	deductible	deductible	ADJ
ftr-370	844	34	as	as	ADP
ftr-370	844	35	business	business	NOUN
ftr-370	844	36	bad	bad	ADJ
ftr-370	844	37	debts	debt	NOUN
ftr-370	844	38	.	.	PUNCT
ftr-370	845	1	the	the	DET
ftr-370	845	2	taxpayer	taxpayer	NOUN
ftr-370	845	3	had	have	VERB
ftr-370	845	4	no	no	DET
ftr-370	845	5	debtor	debtor	NOUN
ftr-370	845	6	-	-	PUNCT
ftr-370	845	7	creditor	creditor	NOUN
ftr-370	845	8	relationship	relationship	NOUN
ftr-370	845	9	with	with	ADP
ftr-370	845	10	his	his	PRON
ftr-370	845	11	incorporated	incorporate	VERB
ftr-370	845	12	businesses	business	NOUN
ftr-370	845	13	and	and	CCONJ
ftr-370	845	14	there	there	PRON
ftr-370	845	15	was	be	VERB
ftr-370	845	16	no	no	DET
ftr-370	845	17	enforceable	enforceable	ADJ
ftr-370	845	18	obligation	obligation	NOUN
ftr-370	845	19	of	of	ADP
ftr-370	845	20	the	the	DET
ftr-370	845	21	corporations	corporation	NOUN
ftr-370	845	22	to	to	PART
ftr-370	845	23	make	make	VERB
ftr-370	845	24	fixed	fixed	ADJ
ftr-370	845	25	payments	payment	NOUN
ftr-370	845	26	of	of	ADP
ftr-370	845	27	principal	principal	NOUN
ftr-370	845	28	or	or	CCONJ
ftr-370	845	29	interest	interest	NOUN
ftr-370	845	30	.	.	PUNCT
ftr-370	846	1	2	2	X
ftr-370	846	2	.	.	NUM
ftr-370	846	3	proposed	propose	VERB
ftr-370	846	4	regulations	regulation	NOUN
ftr-370	846	5	that	that	PRON
ftr-370	846	6	threatened	threaten	VERB
ftr-370	846	7	the	the	DET
ftr-370	846	8	ordinary	ordinary	ADJ
ftr-370	846	9	loss	loss	NOUN
ftr-370	846	10	treatment	treatment	NOUN
ftr-370	846	11	of	of	ADP
ftr-370	846	12	bank	bank	NOUN
ftr-370	846	13	loans	loan	NOUN
ftr-370	846	14	are	be	AUX
ftr-370	846	15	withdrawn	withdraw	VERB
ftr-370	846	16	.	.	PUNCT
ftr-370	847	1	reg-109367	reg-109367	PROPN
ftr-370	847	2	-	-	PUNCT
ftr-370	847	3	06	06	NUM
ftr-370	847	4	,	,	PUNCT
ftr-370	847	5	section	section	NOUN
ftr-370	847	6	1221(a)(4	1221(a)(4	NUM
ftr-370	847	7	)	)	PUNCT
ftr-370	847	8	capital	capital	NOUN
ftr-370	847	9	asset	asset	NOUN
ftr-370	847	10	exclusion	exclusion	NOUN
ftr-370	847	11	for	for	ADP
ftr-370	847	12	accounts	account	NOUN
ftr-370	847	13	and	and	CCONJ
ftr-370	847	14	notes	note	NOUN
ftr-370	847	15	receivable	receivable	ADJ
ftr-370	847	16	,	,	PUNCT
ftr-370	848	1	73	73	NUM
ftr-370	848	2	f.r	f.r	NOUN
ftr-370	848	3	.	.	PROPN
ftr-370	848	4	21861	21861	NUM
ftr-370	848	5	(	(	PUNCT
ftr-370	848	6	4/22/08	4/22/08	NUM
ftr-370	848	7	)	)	PUNCT
ftr-370	848	8	.	.	PUNCT
ftr-370	849	1	prop	prop	NOUN
ftr-370	849	2	.	.	PUNCT
ftr-370	850	1	reg	reg	PROPN
ftr-370	850	2	.	.	PUNCT
ftr-370	851	1	§	§	PROPN
ftr-370	851	2	1.1221	1.1221	NUM
ftr-370	851	3	-	-	PUNCT
ftr-370	851	4	1(e	1(e	NUM
ftr-370	851	5	)	)	PUNCT
ftr-370	851	6	(	(	PUNCT
ftr-370	851	7	2006	2006	NUM
ftr-370	851	8	)	)	PUNCT
ftr-370	851	9	,	,	PUNCT
ftr-370	851	10	reg-109367	reg-109367	NOUN
ftr-370	851	11	-	-	PUNCT
ftr-370	851	12	06	06	NUM
ftr-370	851	13	,	,	PUNCT
ftr-370	851	14	section	section	NOUN
ftr-370	851	15	1221(a)(4	1221(a)(4	NUM
ftr-370	851	16	)	)	PUNCT
ftr-370	851	17	capital	capital	NOUN
ftr-370	851	18	asset	asset	NOUN
ftr-370	851	19	exclusion	exclusion	NOUN
ftr-370	851	20	for	for	ADP
ftr-370	851	21	accounts	account	NOUN
ftr-370	851	22	and	and	CCONJ
ftr-370	851	23	notes	note	NOUN
ftr-370	851	24	receivable	receivable	ADJ
ftr-370	851	25	,	,	PUNCT
ftr-370	851	26	71	71	NUM
ftr-370	851	27	f.r	f.r	NOUN
ftr-370	851	28	.	.	PROPN
ftr-370	851	29	44600	44600	NUM
ftr-370	851	30	(	(	PUNCT
ftr-370	851	31	8/7/06	8/7/06	NOUN
ftr-370	851	32	)	)	PUNCT
ftr-370	851	33	,	,	PUNCT
ftr-370	851	34	would	would	AUX
ftr-370	851	35	have	have	AUX
ftr-370	851	36	provided	provide	VERB
ftr-370	851	37	that	that	PRON
ftr-370	851	38	notes	note	NOUN
ftr-370	851	39	or	or	CCONJ
ftr-370	851	40	receivables	receivables	NOUN
ftr-370	851	41	would	would	AUX
ftr-370	851	42	be	be	AUX
ftr-370	851	43	treated	treat	VERB
ftr-370	851	44	as	as	ADP
ftr-370	851	45	capital	capital	NOUN
ftr-370	851	46	assets	asset	NOUN
ftr-370	851	47	outside	outside	ADP
ftr-370	851	48	of	of	ADP
ftr-370	851	49	the	the	DET
ftr-370	851	50	§	§	PROPN
ftr-370	851	51	1224(a)(4	1224(a)(4	NUM
ftr-370	851	52	)	)	PUNCT
ftr-370	851	53	exclusion	exclusion	NOUN
ftr-370	851	54	if	if	SCONJ
ftr-370	851	55	the	the	DET
ftr-370	851	56	notes	note	NOUN
ftr-370	851	57	were	be	AUX
ftr-370	851	58	acquired	acquire	VERB
ftr-370	851	59	316	316	NUM
ftr-370	851	60	florida	florida	PROPN
ftr-370	851	61	tax	tax	NOUN
ftr-370	851	62	review	review	NOUN
ftr-370	852	1	[	[	X
ftr-370	852	2	vol	vol	NOUN
ftr-370	852	3	.	.	PUNCT
ftr-370	852	4	9	9	NUM
ftr-370	852	5	:	:	SYM
ftr-370	852	6	si	si	X
ftr-370	852	7	for	for	ADP
ftr-370	852	8	more	more	ADJ
ftr-370	852	9	than	than	ADP
ftr-370	852	10	a	a	DET
ftr-370	852	11	de	de	X
ftr-370	852	12	minimis	minimis	NOUN
ftr-370	852	13	consideration	consideration	NOUN
ftr-370	852	14	in	in	ADP
ftr-370	852	15	addition	addition	NOUN
ftr-370	852	16	to	to	ADP
ftr-370	852	17	services	service	NOUN
ftr-370	852	18	or	or	CCONJ
ftr-370	852	19	inventory	inventory	NOUN
ftr-370	852	20	property	property	NOUN
ftr-370	852	21	.	.	PUNCT
ftr-370	853	1	commentators	commentator	NOUN
ftr-370	853	2	raised	raise	VERB
ftr-370	853	3	concern	concern	NOUN
ftr-370	853	4	with	with	ADP
ftr-370	853	5	respect	respect	NOUN
ftr-370	853	6	the	the	DET
ftr-370	853	7	ordinary	ordinary	ADJ
ftr-370	853	8	loss	loss	NOUN
ftr-370	853	9	treatment	treatment	NOUN
ftr-370	853	10	of	of	ADP
ftr-370	853	11	devalued	devalue	VERB
ftr-370	853	12	notes	note	NOUN
ftr-370	853	13	issued	issue	VERB
ftr-370	853	14	for	for	ADP
ftr-370	853	15	mortgage	mortgage	NOUN
ftr-370	853	16	loans	loan	NOUN
ftr-370	853	17	,	,	PUNCT
ftr-370	853	18	contrary	contrary	ADV
ftr-370	853	19	to	to	ADP
ftr-370	853	20	the	the	DET
ftr-370	853	21	position	position	NOUN
ftr-370	853	22	in	in	ADP
ftr-370	853	23	cases	case	NOUN
ftr-370	853	24	such	such	ADJ
ftr-370	853	25	as	as	ADP
ftr-370	853	26	burbank	burbank	PROPN
ftr-370	853	27	liquidating	liquidating	PROPN
ftr-370	853	28	corp	corp	PROPN
ftr-370	853	29	.	.	PROPN
ftr-370	854	1	v.	v.	PROPN
ftr-370	854	2	commissioner	commissioner	PROPN
ftr-370	854	3	,	,	PUNCT
ftr-370	854	4	39	39	NUM
ftr-370	854	5	t.c	t.c	PROPN
ftr-370	854	6	.	.	PROPN
ftr-370	854	7	999	999	NUM
ftr-370	854	8	(	(	PUNCT
ftr-370	854	9	1963	1963	NUM
ftr-370	854	10	)	)	PUNCT
ftr-370	854	11	,	,	PUNCT
ftr-370	854	12	acq	acq	PROPN
ftr-370	854	13	.	.	PROPN
ftr-370	854	14	sub	sub	PROPN
ftr-370	854	15	nom	nom	PROPN
ftr-370	854	16	.	.	PROPN
ftr-370	854	17	united	united	PROPN
ftr-370	854	18	assocs	assocs	PROPN
ftr-370	854	19	.	.	PROPN
ftr-370	854	20	,	,	PUNCT
ftr-370	854	21	inc	inc	PROPN
ftr-370	854	22	.	.	PROPN
ftr-370	854	23	,	,	PUNCT
ftr-370	854	24	1965	1965	NUM
ftr-370	854	25	-	-	SYM
ftr-370	854	26	1	1	NUM
ftr-370	854	27	c.b	c.b	PROPN
ftr-370	854	28	.	.	PROPN
ftr-370	854	29	3	3	NUM
ftr-370	854	30	,	,	PUNCT
ftr-370	854	31	aff’d	aff’d	VERB
ftr-370	854	32	in	in	ADP
ftr-370	854	33	part	part	NOUN
ftr-370	854	34	and	and	CCONJ
ftr-370	854	35	rev’d	rev’d	NOUN
ftr-370	854	36	in	in	ADP
ftr-370	854	37	part	part	NOUN
ftr-370	854	38	on	on	ADP
ftr-370	854	39	other	other	ADJ
ftr-370	854	40	grounds	ground	NOUN
ftr-370	854	41	,	,	PUNCT
ftr-370	854	42	335	335	NUM
ftr-370	854	43	f.2d	f.2d	SYM
ftr-370	854	44	125	125	NUM
ftr-370	854	45	(	(	PUNCT
ftr-370	854	46	9th	9th	ADJ
ftr-370	854	47	cir	cir	NOUN
ftr-370	854	48	.	.	PUNCT
ftr-370	854	49	1964	1964	NUM
ftr-370	854	50	)	)	PUNCT
ftr-370	854	51	.	.	PUNCT
ftr-370	855	1	in	in	ADP
ftr-370	855	2	withdrawing	withdraw	VERB
ftr-370	855	3	the	the	DET
ftr-370	855	4	proposed	propose	VERB
ftr-370	855	5	regulations	regulation	NOUN
ftr-370	855	6	the	the	DET
ftr-370	855	7	irs	irs	PROPN
ftr-370	855	8	announced	announce	VERB
ftr-370	855	9	that	that	SCONJ
ftr-370	855	10	it	it	PRON
ftr-370	855	11	would	would	AUX
ftr-370	855	12	not	not	PART
ftr-370	855	13	challenge	challenge	VERB
ftr-370	855	14	reporting	reporting	NOUN
ftr-370	855	15	positions	position	NOUN
ftr-370	855	16	consistent	consistent	ADJ
ftr-370	855	17	with	with	ADP
ftr-370	855	18	existing	exist	VERB
ftr-370	855	19	case	case	NOUN
ftr-370	855	20	law	law	NOUN
ftr-370	855	21	treating	treat	VERB
ftr-370	855	22	bank	bank	NOUN
ftr-370	855	23	loans	loan	NOUN
ftr-370	855	24	as	as	ADP
ftr-370	855	25	ordinary	ordinary	ADJ
ftr-370	855	26	loss	loss	NOUN
ftr-370	855	27	assets	asset	NOUN
ftr-370	855	28	.	.	PUNCT
ftr-370	856	1	3	3	X
ftr-370	856	2	.	.	X
ftr-370	856	3	when	when	SCONJ
ftr-370	856	4	congress	congress	PROPN
ftr-370	856	5	gives	give	VERB
ftr-370	856	6	the	the	DET
ftr-370	856	7	irs	irs	PROPN
ftr-370	856	8	authority	authority	NOUN
ftr-370	856	9	to	to	PART
ftr-370	856	10	promulgate	promulgate	VERB
ftr-370	856	11	procedures	procedure	NOUN
ftr-370	856	12	,	,	PUNCT
ftr-370	856	13	the	the	DET
ftr-370	856	14	deadlines	deadline	NOUN
ftr-370	856	15	stick	stick	VERB
ftr-370	856	16	.	.	PUNCT
ftr-370	857	1	tualatin	tualatin	PROPN
ftr-370	857	2	valley	valley	PROPN
ftr-370	857	3	builders	builder	NOUN
ftr-370	857	4	supply	supply	PROPN
ftr-370	857	5	,	,	PUNCT
ftr-370	857	6	inc	inc	PROPN
ftr-370	857	7	.	.	PROPN
ftr-370	858	1	v.	v.	PROPN
ftr-370	858	2	united	united	PROPN
ftr-370	858	3	states	states	PROPN
ftr-370	858	4	,	,	PUNCT
ftr-370	858	5	522	522	NUM
ftr-370	858	6	f.3d	f.3d	NUM
ftr-370	858	7	937	937	NUM
ftr-370	858	8	(	(	PUNCT
ftr-370	858	9	9th	9th	ADJ
ftr-370	858	10	cir	cir	NOUN
ftr-370	858	11	.	.	PUNCT
ftr-370	859	1	4/10/08	4/10/08	NUM
ftr-370	859	2	)	)	PUNCT
ftr-370	859	3	.	.	PUNCT
ftr-370	860	1	the	the	DET
ftr-370	860	2	job	job	NOUN
ftr-370	860	3	creation	creation	NOUN
ftr-370	860	4	and	and	CCONJ
ftr-370	860	5	worker	worker	NOUN
ftr-370	860	6	assistance	assistance	NOUN
ftr-370	860	7	act	act	NOUN
ftr-370	860	8	of	of	ADP
ftr-370	860	9	2002	2002	NUM
ftr-370	860	10	,	,	PUNCT
ftr-370	860	11	enacted	enact	VERB
ftr-370	860	12	on	on	ADP
ftr-370	860	13	3/9/02	3/9/02	NUM
ftr-370	860	14	,	,	PUNCT
ftr-370	860	15	amended	amend	VERB
ftr-370	860	16	§	§	PROPN
ftr-370	860	17	172	172	NUM
ftr-370	860	18	to	to	PART
ftr-370	860	19	allow	allow	VERB
ftr-370	860	20	a	a	DET
ftr-370	860	21	five	five	NUM
ftr-370	860	22	year	year	NOUN
ftr-370	860	23	carryback	carryback	NOUN
ftr-370	860	24	of	of	ADP
ftr-370	860	25	net	net	ADJ
ftr-370	860	26	operating	operating	NOUN
ftr-370	860	27	losses	loss	NOUN
ftr-370	860	28	for	for	ADP
ftr-370	860	29	2001	2001	NUM
ftr-370	860	30	and	and	CCONJ
ftr-370	860	31	2002	2002	NUM
ftr-370	860	32	tax	tax	NOUN
ftr-370	860	33	years	year	NOUN
ftr-370	860	34	.	.	PUNCT
ftr-370	861	1	the	the	DET
ftr-370	861	2	act	act	NOUN
ftr-370	861	3	authorized	authorize	VERB
ftr-370	861	4	the	the	DET
ftr-370	861	5	irs	irs	PROPN
ftr-370	861	6	to	to	PART
ftr-370	861	7	prescribe	prescribe	VERB
ftr-370	861	8	procedures	procedure	NOUN
ftr-370	861	9	to	to	PART
ftr-370	861	10	claim	claim	VERB
ftr-370	861	11	adjustments	adjustment	NOUN
ftr-370	861	12	with	with	ADP
ftr-370	861	13	respect	respect	NOUN
ftr-370	861	14	to	to	ADP
ftr-370	861	15	returns	return	NOUN
ftr-370	861	16	filed	file	VERB
ftr-370	861	17	for	for	ADP
ftr-370	861	18	2001	2001	NUM
ftr-370	861	19	.	.	PUNCT
ftr-370	862	1	in	in	ADP
ftr-370	862	2	rev	rev	PROPN
ftr-370	862	3	.	.	PROPN
ftr-370	862	4	proc	proc	PROPN
ftr-370	862	5	.	.	PUNCT
ftr-370	862	6	2002	2002	NUM
ftr-370	862	7	-	-	SYM
ftr-370	862	8	40	40	NUM
ftr-370	862	9	,	,	PUNCT
ftr-370	862	10	2002	2002	NUM
ftr-370	862	11	-	-	SYM
ftr-370	862	12	1	1	NUM
ftr-370	862	13	c.b	c.b	PROPN
ftr-370	862	14	.	.	PROPN
ftr-370	862	15	1096	1096	NUM
ftr-370	862	16	,	,	PUNCT
ftr-370	862	17	the	the	DET
ftr-370	862	18	irs	irs	PROPN
ftr-370	862	19	provided	provide	VERB
ftr-370	862	20	that	that	SCONJ
ftr-370	862	21	taxpayers	taxpayer	NOUN
ftr-370	862	22	were	be	AUX
ftr-370	862	23	required	require	VERB
ftr-370	862	24	to	to	PART
ftr-370	862	25	change	change	VERB
ftr-370	862	26	their	their	PRON
ftr-370	862	27	2001	2001	NUM
ftr-370	862	28	reporting	reporting	NOUN
ftr-370	862	29	positions	position	NOUN
ftr-370	862	30	before	before	ADP
ftr-370	862	31	10/31/02	10/31/02	PROPN
ftr-370	862	32	.	.	PUNCT
ftr-370	863	1	the	the	DET
ftr-370	863	2	court	court	NOUN
ftr-370	863	3	denied	deny	VERB
ftr-370	863	4	the	the	DET
ftr-370	863	5	taxpayer	taxpayer	NOUN
ftr-370	863	6	’s	’s	PART
ftr-370	863	7	claim	claim	NOUN
ftr-370	863	8	for	for	ADP
ftr-370	863	9	refund	refund	NOUN
ftr-370	863	10	based	base	VERB
ftr-370	863	11	on	on	ADP
ftr-370	863	12	amended	amend	VERB
ftr-370	863	13	returns	return	NOUN
ftr-370	863	14	filed	file	VERB
ftr-370	863	15	on	on	ADP
ftr-370	863	16	1/7/03	1/7/03	PROPN
ftr-370	863	17	,	,	PUNCT
ftr-370	863	18	attempting	attempt	VERB
ftr-370	863	19	to	to	PART
ftr-370	863	20	apply	apply	VERB
ftr-370	863	21	the	the	DET
ftr-370	863	22	5	5	NUM
ftr-370	863	23	-	-	PUNCT
ftr-370	863	24	year	year	NOUN
ftr-370	863	25	carryback	carryback	NOUN
ftr-370	863	26	allowed	allow	VERB
ftr-370	863	27	in	in	ADP
ftr-370	863	28	the	the	DET
ftr-370	863	29	2002	2002	NUM
ftr-370	863	30	act	act	NOUN
ftr-370	863	31	rather	rather	ADV
ftr-370	863	32	than	than	ADP
ftr-370	863	33	the	the	DET
ftr-370	863	34	2	2	NUM
ftr-370	863	35	-	-	PUNCT
ftr-370	863	36	year	year	NOUN
ftr-370	863	37	carryback	carryback	NOUN
ftr-370	863	38	of	of	ADP
ftr-370	863	39	the	the	DET
ftr-370	863	40	taxpayer	taxpayer	NOUN
ftr-370	863	41	’s	’s	PART
ftr-370	863	42	2001	2001	NUM
ftr-370	863	43	nols	nol	NOUN
ftr-370	863	44	originally	originally	ADV
ftr-370	863	45	reported	report	VERB
ftr-370	863	46	and	and	CCONJ
ftr-370	863	47	allowed	allow	VERB
ftr-370	863	48	.	.	PUNCT
ftr-370	864	1	the	the	DET
ftr-370	864	2	court	court	NOUN
ftr-370	864	3	held	hold	VERB
ftr-370	864	4	that	that	SCONJ
ftr-370	864	5	the	the	DET
ftr-370	864	6	specific	specific	ADJ
ftr-370	864	7	grant	grant	NOUN
ftr-370	864	8	of	of	ADP
ftr-370	864	9	authority	authority	NOUN
ftr-370	864	10	provided	provide	VERB
ftr-370	864	11	in	in	ADP
ftr-370	864	12	§	§	PROPN
ftr-370	864	13	172(j	172(j	PROPN
ftr-370	864	14	)	)	PUNCT
ftr-370	864	15	authorized	authorize	VERB
ftr-370	864	16	the	the	DET
ftr-370	864	17	revenue	revenue	NOUN
ftr-370	864	18	procedure	procedure	NOUN
ftr-370	864	19	,	,	PUNCT
ftr-370	864	20	which	which	PRON
ftr-370	864	21	was	be	AUX
ftr-370	864	22	entitled	entitle	VERB
ftr-370	864	23	to	to	PART
ftr-370	864	24	deference	deference	VERB
ftr-370	864	25	under	under	ADP
ftr-370	864	26	chevron	chevron	NOUN
ftr-370	864	27	,	,	PUNCT
ftr-370	864	28	u.s.a	u.s.a	PROPN
ftr-370	864	29	.	.	PROPN
ftr-370	864	30	,	,	PUNCT
ftr-370	864	31	inc	inc	PROPN
ftr-370	864	32	.	.	PROPN
ftr-370	865	1	v.	v.	ADP
ftr-370	865	2	natural	natural	ADJ
ftr-370	865	3	resources	resource	NOUN
ftr-370	865	4	defense	defense	PROPN
ftr-370	865	5	council	council	PROPN
ftr-370	865	6	,	,	PUNCT
ftr-370	865	7	inc	inc	PROPN
ftr-370	865	8	.	.	PROPN
ftr-370	865	9	,	,	PUNCT
ftr-370	865	10	467	467	NUM
ftr-370	865	11	u.s	u.s	PROPN
ftr-370	865	12	.	.	PROPN
ftr-370	865	13	837	837	NUM
ftr-370	865	14	(	(	PUNCT
ftr-370	865	15	1984	1984	NUM
ftr-370	865	16	)	)	PUNCT
ftr-370	865	17	.	.	PUNCT
ftr-370	866	1	4	4	X
ftr-370	866	2	.	.	X
ftr-370	866	3	duh	duh	PROPN
ftr-370	866	4	!	!	PUNCT
ftr-370	866	5	stock	stock	NOUN
ftr-370	866	6	that	that	PRON
ftr-370	866	7	is	be	AUX
ftr-370	866	8	still	still	ADV
ftr-370	866	9	trading	trade	VERB
ftr-370	866	10	is	be	AUX
ftr-370	866	11	not	not	PART
ftr-370	866	12	worthless	worthless	ADJ
ftr-370	866	13	yet	yet	ADV
ftr-370	866	14	.	.	PUNCT
ftr-370	867	1	rendall	rendall	PROPN
ftr-370	867	2	v.	v.	PROPN
ftr-370	867	3	commissioner	commissioner	PROPN
ftr-370	867	4	,	,	PUNCT
ftr-370	867	5	535	535	NUM
ftr-370	867	6	f.3d	f.3d	NUM
ftr-370	867	7	1221	1221	NUM
ftr-370	867	8	(	(	PUNCT
ftr-370	867	9	10th	10th	ADJ
ftr-370	867	10	cir	cir	NOUN
ftr-370	867	11	.	.	PUNCT
ftr-370	867	12	8/5/08	8/5/08	NUM
ftr-370	867	13	)	)	PUNCT
ftr-370	867	14	,	,	PUNCT
ftr-370	867	15	aff’g	aff’g	PROPN
ftr-370	867	16	t.c	t.c	PROPN
ftr-370	867	17	.	.	PROPN
ftr-370	867	18	memo	memo	NOUN
ftr-370	867	19	.	.	PUNCT
ftr-370	868	1	2006	2006	NUM
ftr-370	868	2	-	-	SYM
ftr-370	868	3	174	174	NUM
ftr-370	868	4	.	.	PUNCT
ftr-370	869	1	the	the	DET
ftr-370	869	2	taxpayer	taxpayer	NOUN
ftr-370	869	3	lent	lend	VERB
ftr-370	869	4	$	$	SYM
ftr-370	869	5	2	2	NUM
ftr-370	869	6	million	million	NUM
ftr-370	869	7	to	to	ADP
ftr-370	869	8	a	a	DET
ftr-370	869	9	publicly	publicly	ADV
ftr-370	869	10	traded	trade	VERB
ftr-370	869	11	company	company	NOUN
ftr-370	869	12	that	that	PRON
ftr-370	869	13	he	he	PRON
ftr-370	869	14	had	have	AUX
ftr-370	869	15	founded	found	VERB
ftr-370	869	16	.	.	PUNCT
ftr-370	870	1	the	the	DET
ftr-370	870	2	loan	loan	NOUN
ftr-370	870	3	was	be	AUX
ftr-370	870	4	secured	secure	VERB
ftr-370	870	5	by	by	ADP
ftr-370	870	6	stock	stock	NOUN
ftr-370	870	7	of	of	ADP
ftr-370	870	8	the	the	DET
ftr-370	870	9	company	company	NOUN
ftr-370	870	10	held	hold	VERB
ftr-370	870	11	by	by	ADP
ftr-370	870	12	the	the	DET
ftr-370	870	13	lender	lender	NOUN
ftr-370	870	14	,	,	PUNCT
ftr-370	870	15	merrill	merrill	PROPN
ftr-370	870	16	lynch	lynch	PROPN
ftr-370	870	17	.	.	PUNCT
ftr-370	871	1	the	the	DET
ftr-370	871	2	loan	loan	NOUN
ftr-370	871	3	proceeds	proceed	NOUN
ftr-370	871	4	were	be	AUX
ftr-370	871	5	used	use	VERB
ftr-370	871	6	to	to	PART
ftr-370	871	7	partially	partially	ADV
ftr-370	871	8	fund	fund	VERB
ftr-370	871	9	construction	construction	NOUN
ftr-370	871	10	of	of	ADP
ftr-370	871	11	a	a	DET
ftr-370	871	12	plant	plant	NOUN
ftr-370	871	13	in	in	ADP
ftr-370	871	14	canada	canada	PROPN
ftr-370	871	15	to	to	PART
ftr-370	871	16	extract	extract	VERB
ftr-370	871	17	crude	crude	ADJ
ftr-370	871	18	oil	oil	NOUN
ftr-370	871	19	from	from	ADP
ftr-370	871	20	oil	oil	NOUN
ftr-370	871	21	shale	shale	NOUN
ftr-370	871	22	.	.	PUNCT
ftr-370	872	1	in	in	ADP
ftr-370	872	2	1997	1997	NUM
ftr-370	872	3	the	the	DET
ftr-370	872	4	corporation	corporation	NOUN
ftr-370	872	5	declared	declare	VERB
ftr-370	872	6	bankruptcy	bankruptcy	NOUN
ftr-370	872	7	in	in	ADP
ftr-370	872	8	canada	canada	PROPN
ftr-370	872	9	and	and	CCONJ
ftr-370	872	10	the	the	DET
ftr-370	872	11	united	united	PROPN
ftr-370	872	12	states	states	PROPN
ftr-370	872	13	.	.	PUNCT
ftr-370	873	1	merrill	merrill	PROPN
ftr-370	873	2	lynch	lynch	PROPN
ftr-370	873	3	sold	sell	VERB
ftr-370	873	4	a	a	DET
ftr-370	873	5	portion	portion	NOUN
ftr-370	873	6	of	of	ADP
ftr-370	873	7	the	the	DET
ftr-370	873	8	taxpayer	taxpayer	NOUN
ftr-370	873	9	’s	’s	PART
ftr-370	873	10	pledged	pledge	VERB
ftr-370	873	11	stock	stock	NOUN
ftr-370	873	12	to	to	PART
ftr-370	873	13	satisfy	satisfy	VERB
ftr-370	873	14	the	the	DET
ftr-370	873	15	debt	debt	NOUN
ftr-370	873	16	.	.	PUNCT
ftr-370	874	1	the	the	DET
ftr-370	874	2	company	company	NOUN
ftr-370	874	3	arranged	arrange	VERB
ftr-370	874	4	to	to	PART
ftr-370	874	5	sell	sell	VERB
ftr-370	874	6	most	most	ADJ
ftr-370	874	7	of	of	ADP
ftr-370	874	8	its	its	PRON
ftr-370	874	9	assets	asset	NOUN
ftr-370	874	10	,	,	PUNCT
ftr-370	874	11	but	but	CCONJ
ftr-370	874	12	retained	retain	VERB
ftr-370	874	13	rights	right	NOUN
ftr-370	874	14	to	to	ADP
ftr-370	874	15	certain	certain	ADJ
ftr-370	874	16	of	of	ADP
ftr-370	874	17	its	its	PRON
ftr-370	874	18	patented	patented	ADJ
ftr-370	874	19	technologies	technology	NOUN
ftr-370	874	20	.	.	PUNCT
ftr-370	875	1	at	at	ADP
ftr-370	875	2	the	the	DET
ftr-370	875	3	close	close	NOUN
ftr-370	875	4	of	of	ADP
ftr-370	875	5	the	the	DET
ftr-370	875	6	1997	1997	NUM
ftr-370	875	7	tax	tax	NOUN
ftr-370	875	8	year	year	NOUN
ftr-370	875	9	the	the	DET
ftr-370	875	10	company	company	NOUN
ftr-370	875	11	stock	stock	NOUN
ftr-370	875	12	was	be	AUX
ftr-370	875	13	traded	trade	VERB
ftr-370	875	14	over	over	ADP
ftr-370	875	15	-	-	PUNCT
ftr-370	875	16	the	the	DET
ftr-370	875	17	-	-	PUNCT
ftr-370	875	18	counter	counter	NOUN
ftr-370	875	19	for	for	ADP
ftr-370	875	20	$	$	SYM
ftr-370	875	21	3	3	NUM
ftr-370	875	22	per	per	ADP
ftr-370	875	23	share	share	NOUN
ftr-370	875	24	.	.	PUNCT
ftr-370	876	1	the	the	DET
ftr-370	876	2	court	court	NOUN
ftr-370	876	3	affirmed	affirm	VERB
ftr-370	876	4	the	the	DET
ftr-370	876	5	tax	tax	NOUN
ftr-370	876	6	court	court	NOUN
ftr-370	876	7	holding	holding	NOUN
ftr-370	876	8	denying	deny	VERB
ftr-370	876	9	a	a	DET
ftr-370	876	10	deduction	deduction	NOUN
ftr-370	876	11	in	in	ADP
ftr-370	876	12	1997	1997	NUM
ftr-370	876	13	for	for	ADP
ftr-370	876	14	worthless	worthless	ADJ
ftr-370	876	15	debt	debt	NOUN
ftr-370	876	16	.	.	PUNCT
ftr-370	877	1	the	the	DET
ftr-370	877	2	court	court	NOUN
ftr-370	877	3	agreed	agree	VERB
ftr-370	877	4	with	with	ADP
ftr-370	877	5	the	the	DET
ftr-370	877	6	tax	tax	NOUN
ftr-370	877	7	court	court	NOUN
ftr-370	877	8	’s	’s	PART
ftr-370	877	9	conclusion	conclusion	NOUN
ftr-370	877	10	that	that	SCONJ
ftr-370	877	11	at	at	ADP
ftr-370	877	12	the	the	DET
ftr-370	877	13	end	end	NOUN
ftr-370	877	14	of	of	ADP
ftr-370	877	15	1997	1997	NUM
ftr-370	877	16	the	the	DET
ftr-370	877	17	taxpayer	taxpayer	NOUN
ftr-370	877	18	had	have	AUX
ftr-370	877	19	not	not	PART
ftr-370	877	20	met	meet	VERB
ftr-370	877	21	the	the	DET
ftr-370	877	22	standard	standard	NOUN
ftr-370	877	23	for	for	ADP
ftr-370	877	24	treating	treat	VERB
ftr-370	877	25	the	the	DET
ftr-370	877	26	debt	debt	NOUN
ftr-370	877	27	as	as	ADP
ftr-370	877	28	worthless	worthless	ADJ
ftr-370	877	29	,	,	PUNCT
ftr-370	877	30	which	which	PRON
ftr-370	877	31	it	it	PRON
ftr-370	877	32	described	describe	VERB
ftr-370	877	33	as	as	ADP
ftr-370	877	34	“	"	PUNCT
ftr-370	877	35	fixed	fix	VERB
ftr-370	877	36	by	by	ADP
ftr-370	877	37	identifiable	identifiable	ADJ
ftr-370	877	38	events	event	NOUN
ftr-370	877	39	that	that	PRON
ftr-370	877	40	form	form	VERB
ftr-370	877	41	the	the	DET
ftr-370	877	42	basis	basis	NOUN
ftr-370	877	43	of	of	ADP
ftr-370	877	44	reasonable	reasonable	ADJ
ftr-370	877	45	grounds	ground	NOUN
ftr-370	877	46	for	for	ADP
ftr-370	877	47	abandoning	abandon	VERB
ftr-370	877	48	any	any	DET
ftr-370	877	49	hope	hope	NOUN
ftr-370	877	50	of	of	ADP
ftr-370	877	51	recovery	recovery	NOUN
ftr-370	877	52	.	.	PUNCT
ftr-370	877	53	”	"	PUNCT
ftr-370	878	1	2009	2009	NUM
ftr-370	878	2	]	]	PUNCT
ftr-370	878	3	recent	recent	ADJ
ftr-370	878	4	developments	development	NOUN
ftr-370	878	5	in	in	ADP
ftr-370	878	6	federal	federal	ADJ
ftr-370	878	7	income	income	NOUN
ftr-370	878	8	taxation	taxation	NOUN
ftr-370	878	9	317	317	NUM
ftr-370	878	10	•	•	NOUN
ftr-370	878	11	a	a	DET
ftr-370	878	12	debt	debt	NOUN
ftr-370	878	13	owed	owe	VERB
ftr-370	878	14	to	to	ADP
ftr-370	878	15	the	the	DET
ftr-370	878	16	taxpayer	taxpayer	NOUN
ftr-370	878	17	by	by	ADP
ftr-370	878	18	a	a	DET
ftr-370	878	19	bankrupt	bankrupt	ADJ
ftr-370	878	20	corporation	corporation	NOUN
ftr-370	878	21	,	,	PUNCT
ftr-370	878	22	that	that	PRON
ftr-370	878	23	possibly	possibly	ADV
ftr-370	878	24	was	be	AUX
ftr-370	878	25	insolvent	insolvent	ADJ
ftr-370	878	26	and	and	CCONJ
ftr-370	878	27	which	which	PRON
ftr-370	878	28	had	have	AUX
ftr-370	878	29	agreed	agree	VERB
ftr-370	878	30	to	to	PART
ftr-370	878	31	sell	sell	VERB
ftr-370	878	32	all	all	PRON
ftr-370	878	33	of	of	ADP
ftr-370	878	34	its	its	PRON
ftr-370	878	35	operating	operate	VERB
ftr-370	878	36	assets	asset	NOUN
ftr-370	878	37	,	,	PUNCT
ftr-370	878	38	was	be	AUX
ftr-370	878	39	not	not	PART
ftr-370	878	40	worthless	worthless	ADJ
ftr-370	878	41	where	where	SCONJ
ftr-370	878	42	the	the	DET
ftr-370	878	43	stock	stock	NOUN
ftr-370	878	44	was	be	AUX
ftr-370	878	45	still	still	ADV
ftr-370	878	46	trading	trade	VERB
ftr-370	878	47	for	for	ADP
ftr-370	878	48	$	$	SYM
ftr-370	878	49	3	3	NUM
ftr-370	878	50	per	per	ADP
ftr-370	878	51	share	share	NOUN
ftr-370	878	52	and	and	CCONJ
ftr-370	878	53	the	the	DET
ftr-370	878	54	corporation	corporation	NOUN
ftr-370	878	55	still	still	ADV
ftr-370	878	56	owned	own	VERB
ftr-370	878	57	numerous	numerous	ADJ
ftr-370	878	58	technologies	technology	NOUN
ftr-370	878	59	,	,	PUNCT
ftr-370	878	60	patents	patent	NOUN
ftr-370	878	61	,	,	PUNCT
ftr-370	878	62	office	office	NOUN
ftr-370	878	63	space	space	NOUN
ftr-370	878	64	,	,	PUNCT
ftr-370	878	65	a	a	DET
ftr-370	878	66	research	research	NOUN
ftr-370	878	67	facility	facility	NOUN
ftr-370	878	68	,	,	PUNCT
ftr-370	878	69	and	and	CCONJ
ftr-370	878	70	land	land	NOUN
ftr-370	878	71	and	and	CCONJ
ftr-370	878	72	continued	continue	VERB
ftr-370	878	73	to	to	PART
ftr-370	878	74	employ	employ	VERB
ftr-370	878	75	a	a	DET
ftr-370	878	76	team	team	NOUN
ftr-370	878	77	of	of	ADP
ftr-370	878	78	engineers	engineer	NOUN
ftr-370	878	79	.	.	PUNCT
ftr-370	879	1	“	"	PUNCT
ftr-370	879	2	‘	'	PUNCT
ftr-370	879	3	where	where	SCONJ
ftr-370	879	4	a	a	DET
ftr-370	879	5	debtor	debtor	NOUN
ftr-370	879	6	company	company	NOUN
ftr-370	879	7	continues	continue	VERB
ftr-370	879	8	to	to	PART
ftr-370	879	9	operate	operate	VERB
ftr-370	879	10	as	as	ADP
ftr-370	879	11	a	a	DET
ftr-370	879	12	going	go	VERB
ftr-370	879	13	concern	concern	NOUN
ftr-370	879	14	the	the	DET
ftr-370	879	15	courts	court	NOUN
ftr-370	879	16	have	have	AUX
ftr-370	879	17	often	often	ADV
ftr-370	879	18	concluded	conclude	VERB
ftr-370	879	19	that	that	SCONJ
ftr-370	879	20	its	its	PRON
ftr-370	879	21	debts	debt	NOUN
ftr-370	879	22	are	be	AUX
ftr-370	879	23	not	not	PART
ftr-370	879	24	worthless	worthless	ADJ
ftr-370	879	25	for	for	ADP
ftr-370	879	26	tax	tax	NOUN
ftr-370	879	27	purposes	purpose	NOUN
ftr-370	879	28	despite	despite	SCONJ
ftr-370	879	29	the	the	DET
ftr-370	879	30	fact	fact	NOUN
ftr-370	879	31	that	that	SCONJ
ftr-370	879	32	it	it	PRON
ftr-370	879	33	is	be	AUX
ftr-370	879	34	technically	technically	ADV
ftr-370	879	35	insolvent	insolvent	ADJ
ftr-370	879	36	.	.	PUNCT
ftr-370	879	37	’	'	PUNCT
ftr-370	879	38	”	"	PUNCT
ftr-370	880	1	(	(	PUNCT
ftr-370	880	2	quoting	quote	VERB
ftr-370	880	3	roth	roth	PROPN
ftr-370	880	4	steel	steel	PROPN
ftr-370	880	5	tube	tube	PROPN
ftr-370	880	6	co.	co.	PROPN
ftr-370	881	1	v.	v.	PROPN
ftr-370	881	2	commissioner	commissioner	PROPN
ftr-370	881	3	,	,	PUNCT
ftr-370	881	4	620	620	NUM
ftr-370	881	5	f.2d	f.2d	NOUN
ftr-370	881	6	1176	1176	NUM
ftr-370	881	7	,	,	PUNCT
ftr-370	881	8	1182	1182	NUM
ftr-370	881	9	(	(	PUNCT
ftr-370	881	10	6th	6th	ADJ
ftr-370	881	11	cir	cir	NOUN
ftr-370	881	12	.	.	PUNCT
ftr-370	881	13	1980	1980	NUM
ftr-370	881	14	)	)	PUNCT
ftr-370	881	15	)	)	PUNCT
ftr-370	881	16	.	.	PUNCT
ftr-370	882	1	•	•	NOUN
ftr-370	882	2	the	the	DET
ftr-370	882	3	court	court	NOUN
ftr-370	882	4	also	also	ADV
ftr-370	882	5	rejected	reject	VERB
ftr-370	882	6	the	the	DET
ftr-370	882	7	taxpayer	taxpayer	NOUN
ftr-370	882	8	’s	’s	PART
ftr-370	882	9	claim	claim	NOUN
ftr-370	882	10	that	that	SCONJ
ftr-370	882	11	it	it	PRON
ftr-370	882	12	realized	realize	VERB
ftr-370	882	13	no	no	DET
ftr-370	882	14	gain	gain	NOUN
ftr-370	882	15	on	on	ADP
ftr-370	882	16	the	the	DET
ftr-370	882	17	disposition	disposition	NOUN
ftr-370	882	18	of	of	ADP
ftr-370	882	19	its	its	PRON
ftr-370	882	20	pledged	pledge	VERB
ftr-370	882	21	stock	stock	NOUN
ftr-370	882	22	.	.	PUNCT
ftr-370	883	1	the	the	DET
ftr-370	883	2	taxpayer	taxpayer	NOUN
ftr-370	883	3	argued	argue	VERB
ftr-370	883	4	that	that	SCONJ
ftr-370	883	5	merrill	merrill	PROPN
ftr-370	883	6	lynch	lynch	PROPN
ftr-370	883	7	sold	sell	VERB
ftr-370	883	8	the	the	DET
ftr-370	883	9	stock	stock	NOUN
ftr-370	883	10	without	without	ADP
ftr-370	883	11	permission	permission	NOUN
ftr-370	883	12	and	and	CCONJ
ftr-370	883	13	that	that	SCONJ
ftr-370	883	14	any	any	DET
ftr-370	883	15	income	income	NOUN
ftr-370	883	16	should	should	AUX
ftr-370	883	17	be	be	AUX
ftr-370	883	18	taxed	tax	VERB
ftr-370	883	19	to	to	ADP
ftr-370	883	20	merrill	merrill	PROPN
ftr-370	883	21	lynch	lynch	PROPN
ftr-370	883	22	which	which	PRON
ftr-370	883	23	obtained	obtain	VERB
ftr-370	883	24	the	the	DET
ftr-370	883	25	stock	stock	NOUN
ftr-370	883	26	by	by	ADP
ftr-370	883	27	theft	theft	NOUN
ftr-370	883	28	.	.	PUNCT
ftr-370	884	1	the	the	DET
ftr-370	884	2	court	court	NOUN
ftr-370	884	3	also	also	ADV
ftr-370	884	4	upheld	uphold	VERB
ftr-370	884	5	the	the	DET
ftr-370	884	6	tax	tax	NOUN
ftr-370	884	7	court	court	NOUN
ftr-370	884	8	’s	’s	PART
ftr-370	884	9	allocation	allocation	NOUN
ftr-370	884	10	of	of	ADP
ftr-370	884	11	basis	basis	NOUN
ftr-370	884	12	to	to	ADP
ftr-370	884	13	the	the	DET
ftr-370	884	14	sold	sell	VERB
ftr-370	884	15	shares	share	NOUN
ftr-370	884	16	on	on	ADP
ftr-370	884	17	a	a	DET
ftr-370	884	18	fifo	fifo	ADJ
ftr-370	884	19	basis	basis	NOUN
ftr-370	884	20	.	.	PUNCT
ftr-370	885	1	5	5	X
ftr-370	885	2	.	.	X
ftr-370	885	3	ordinary	ordinary	ADJ
ftr-370	885	4	gain	gain	NOUN
ftr-370	885	5	and	and	CCONJ
ftr-370	885	6	loss	loss	NOUN
ftr-370	885	7	on	on	ADP
ftr-370	885	8	sale	sale	NOUN
ftr-370	885	9	of	of	ADP
ftr-370	885	10	fannie	fannie	PROPN
ftr-370	885	11	mae	mae	PROPN
ftr-370	885	12	and	and	CCONJ
ftr-370	885	13	freddie	freddie	PROPN
ftr-370	885	14	mac	mac	PROPN
ftr-370	885	15	preferred	preferred	ADJ
ftr-370	885	16	stock	stock	NOUN
ftr-370	885	17	.	.	PUNCT
ftr-370	886	1	the	the	DET
ftr-370	886	2	emergency	emergency	NOUN
ftr-370	886	3	economic	economic	ADJ
ftr-370	886	4	stabilization	stabilization	NOUN
ftr-370	886	5	act	act	NOUN
ftr-370	886	6	of	of	ADP
ftr-370	886	7	2008	2008	NUM
ftr-370	886	8	,	,	PUNCT
ftr-370	886	9	act	act	VERB
ftr-370	886	10	§	§	PROPN
ftr-370	886	11	301	301	NUM
ftr-370	886	12	,	,	PUNCT
ftr-370	886	13	contains	contain	VERB
ftr-370	886	14	an	an	DET
ftr-370	886	15	off	off	ADP
ftr-370	886	16	-	-	PUNCT
ftr-370	886	17	code	code	NOUN
ftr-370	886	18	provision	provision	NOUN
ftr-370	886	19	allows	allow	VERB
ftr-370	886	20	an	an	DET
ftr-370	886	21	applicable	applicable	ADJ
ftr-370	886	22	financial	financial	ADJ
ftr-370	886	23	institution	institution	NOUN
ftr-370	886	24	to	to	PART
ftr-370	886	25	treat	treat	VERB
ftr-370	886	26	losses	loss	NOUN
ftr-370	886	27	on	on	ADP
ftr-370	886	28	the	the	DET
ftr-370	886	29	sale	sale	NOUN
ftr-370	886	30	of	of	ADP
ftr-370	886	31	fannie	fannie	PROPN
ftr-370	886	32	mae	mae	PROPN
ftr-370	886	33	or	or	CCONJ
ftr-370	886	34	freddie	freddie	PROPN
ftr-370	886	35	mac	mac	PROPN
ftr-370	886	36	preferred	preferred	ADJ
ftr-370	886	37	stock	stock	NOUN
ftr-370	886	38	held	hold	VERB
ftr-370	886	39	on	on	ADP
ftr-370	886	40	september	september	PROPN
ftr-370	886	41	6	6	NUM
ftr-370	886	42	,	,	PUNCT
ftr-370	886	43	2008	2008	NUM
ftr-370	886	44	,	,	PUNCT
ftr-370	886	45	as	as	ADP
ftr-370	886	46	ordinary	ordinary	ADJ
ftr-370	886	47	losses	loss	NOUN
ftr-370	886	48	.	.	PUNCT
ftr-370	887	1	the	the	DET
ftr-370	887	2	eesa	eesa	PROPN
ftr-370	887	3	allows	allow	VERB
ftr-370	887	4	the	the	DET
ftr-370	887	5	secretary	secretary	NOUN
ftr-370	887	6	to	to	PART
ftr-370	887	7	treat	treat	VERB
ftr-370	887	8	transferred	transfer	VERB
ftr-370	887	9	basis	basis	NOUN
ftr-370	887	10	stock	stock	NOUN
ftr-370	887	11	as	as	SCONJ
ftr-370	887	12	held	hold	VERB
ftr-370	887	13	on	on	ADP
ftr-370	887	14	the	the	DET
ftr-370	887	15	requisite	requisite	ADJ
ftr-370	887	16	date	date	NOUN
ftr-370	887	17	.	.	PUNCT
ftr-370	888	1	applicable	applicable	ADJ
ftr-370	888	2	financial	financial	ADJ
ftr-370	888	3	institutions	institution	NOUN
ftr-370	888	4	are	be	AUX
ftr-370	888	5	defined	define	VERB
ftr-370	888	6	in	in	ADP
ftr-370	888	7	§	§	PROPN
ftr-370	888	8	582(c)(2	582(c)(2	NUM
ftr-370	888	9	)	)	PUNCT
ftr-370	888	10	and	and	CCONJ
ftr-370	888	11	include	include	VERB
ftr-370	888	12	banks	bank	NOUN
ftr-370	888	13	,	,	PUNCT
ftr-370	888	14	savings	saving	NOUN
ftr-370	888	15	banks	bank	NOUN
ftr-370	888	16	,	,	PUNCT
ftr-370	888	17	a	a	DET
ftr-370	888	18	small	small	ADJ
ftr-370	888	19	business	business	NOUN
ftr-370	888	20	investment	investment	NOUN
ftr-370	888	21	company	company	NOUN
ftr-370	888	22	,	,	PUNCT
ftr-370	888	23	and	and	CCONJ
ftr-370	888	24	a	a	DET
ftr-370	888	25	business	business	NOUN
ftr-370	888	26	development	development	NOUN
ftr-370	888	27	corporation	corporation	NOUN
ftr-370	888	28	.	.	PUNCT
ftr-370	889	1	the	the	DET
ftr-370	889	2	eesa	eesa	PROPN
ftr-370	889	3	also	also	ADV
ftr-370	889	4	allows	allow	VERB
ftr-370	889	5	depository	depository	NOUN
ftr-370	889	6	institutions	institution	NOUN
ftr-370	889	7	to	to	PART
ftr-370	889	8	treat	treat	VERB
ftr-370	889	9	losses	loss	NOUN
ftr-370	889	10	as	as	ADP
ftr-370	889	11	ordinary	ordinary	ADJ
ftr-370	889	12	.	.	PUNCT
ftr-370	890	1	a.	a.	NOUN
ftr-370	890	2	benefits	benefit	NOUN
ftr-370	890	3	extended	extend	VERB
ftr-370	890	4	to	to	ADP
ftr-370	890	5	partners	partner	NOUN
ftr-370	890	6	and	and	CCONJ
ftr-370	890	7	subsidiaries	subsidiary	NOUN
ftr-370	890	8	.	.	PUNCT
ftr-370	891	1	rev	rev	PROPN
ftr-370	891	2	.	.	PROPN
ftr-370	891	3	proc	proc	PROPN
ftr-370	891	4	.	.	PUNCT
ftr-370	892	1	2008	2008	NUM
ftr-370	892	2	-	-	SYM
ftr-370	892	3	64	64	NUM
ftr-370	892	4	,	,	PUNCT
ftr-370	892	5	2008	2008	NUM
ftr-370	892	6	-	-	SYM
ftr-370	892	7	47	47	NUM
ftr-370	892	8	i.r.b	i.r.b	NOUN
ftr-370	892	9	.	.	PUNCT
ftr-370	893	1	272	272	NUM
ftr-370	893	2	(	(	PUNCT
ftr-370	893	3	10/30/08	10/30/08	PROPN
ftr-370	893	4	)	)	PUNCT
ftr-370	893	5	.	.	PUNCT
ftr-370	894	1	the	the	DET
ftr-370	894	2	ordinary	ordinary	ADJ
ftr-370	894	3	loss	loss	NOUN
ftr-370	894	4	treatment	treatment	NOUN
ftr-370	894	5	is	be	AUX
ftr-370	894	6	extended	extend	VERB
ftr-370	894	7	to	to	ADP
ftr-370	894	8	the	the	DET
ftr-370	894	9	distributive	distributive	ADJ
ftr-370	894	10	share	share	NOUN
ftr-370	894	11	of	of	ADP
ftr-370	894	12	loss	loss	NOUN
ftr-370	894	13	of	of	ADP
ftr-370	894	14	a	a	DET
ftr-370	894	15	qualified	qualified	ADJ
ftr-370	894	16	financial	financial	ADJ
ftr-370	894	17	institution	institution	NOUN
ftr-370	894	18	partner	partner	NOUN
ftr-370	894	19	in	in	ADP
ftr-370	894	20	a	a	DET
ftr-370	894	21	partnership	partnership	NOUN
ftr-370	894	22	that	that	PRON
ftr-370	894	23	held	hold	VERB
ftr-370	894	24	qualified	qualified	ADJ
ftr-370	894	25	fannie	fannie	PROPN
ftr-370	894	26	mae	mae	PROPN
ftr-370	894	27	or	or	CCONJ
ftr-370	894	28	freddie	freddie	PROPN
ftr-370	894	29	mac	mac	PROPN
ftr-370	894	30	preferred	preferred	ADJ
ftr-370	894	31	stock	stock	NOUN
ftr-370	894	32	on	on	ADP
ftr-370	894	33	9/6/08	9/6/08	NUM
ftr-370	894	34	,	,	PUNCT
ftr-370	894	35	and	and	CCONJ
ftr-370	894	36	sold	sell	VERB
ftr-370	894	37	the	the	DET
ftr-370	894	38	stock	stock	NOUN
ftr-370	894	39	after	after	ADP
ftr-370	894	40	that	that	DET
ftr-370	894	41	date	date	NOUN
ftr-370	894	42	,	,	PUNCT
ftr-370	894	43	and	and	CCONJ
ftr-370	894	44	to	to	ADP
ftr-370	894	45	the	the	DET
ftr-370	894	46	sale	sale	NOUN
ftr-370	894	47	of	of	ADP
ftr-370	894	48	a	a	DET
ftr-370	894	49	partnership	partnership	NOUN
ftr-370	894	50	interest	interest	NOUN
ftr-370	894	51	by	by	ADP
ftr-370	894	52	a	a	DET
ftr-370	894	53	qualified	qualified	ADJ
ftr-370	894	54	financial	financial	ADJ
ftr-370	894	55	institution	institution	NOUN
ftr-370	894	56	if	if	SCONJ
ftr-370	894	57	95	95	NUM
ftr-370	894	58	%	%	NOUN
ftr-370	894	59	of	of	ADP
ftr-370	894	60	the	the	DET
ftr-370	894	61	partnership	partnership	NOUN
ftr-370	894	62	’s	’s	PART
ftr-370	894	63	assets	asset	NOUN
ftr-370	894	64	consisted	consist	VERB
ftr-370	894	65	of	of	ADP
ftr-370	894	66	qualified	qualified	ADJ
ftr-370	894	67	preferred	preferred	ADJ
ftr-370	894	68	stock	stock	NOUN
ftr-370	894	69	or	or	CCONJ
ftr-370	894	70	cash	cash	NOUN
ftr-370	894	71	equivalents	equivalent	NOUN
ftr-370	894	72	.	.	PUNCT
ftr-370	895	1	a	a	DET
ftr-370	895	2	qualified	qualified	ADJ
ftr-370	895	3	financial	financial	ADJ
ftr-370	895	4	institution	institution	NOUN
ftr-370	895	5	that	that	PRON
ftr-370	895	6	receives	receive	VERB
ftr-370	895	7	a	a	DET
ftr-370	895	8	distribution	distribution	NOUN
ftr-370	895	9	of	of	ADP
ftr-370	895	10	qualified	qualified	ADJ
ftr-370	895	11	preferred	preferred	ADJ
ftr-370	895	12	stock	stock	NOUN
ftr-370	895	13	from	from	ADP
ftr-370	895	14	a	a	DET
ftr-370	895	15	partnership	partnership	NOUN
ftr-370	895	16	95	95	NUM
ftr-370	895	17	%	%	NOUN
ftr-370	895	18	of	of	ADP
ftr-370	895	19	whose	whose	DET
ftr-370	895	20	partnership	partnership	NOUN
ftr-370	895	21	’s	’s	PART
ftr-370	895	22	assets	asset	NOUN
ftr-370	895	23	consisted	consist	VERB
ftr-370	895	24	of	of	ADP
ftr-370	895	25	qualified	qualified	ADJ
ftr-370	895	26	preferred	preferred	ADJ
ftr-370	895	27	stock	stock	NOUN
ftr-370	895	28	or	or	CCONJ
ftr-370	895	29	cash	cash	NOUN
ftr-370	895	30	equivalents	equivalent	NOUN
ftr-370	895	31	,	,	PUNCT
ftr-370	895	32	is	be	AUX
ftr-370	895	33	treated	treat	VERB
ftr-370	895	34	as	as	ADP
ftr-370	895	35	holding	hold	VERB
ftr-370	895	36	the	the	DET
ftr-370	895	37	qualified	qualified	ADJ
ftr-370	895	38	preferred	preferred	ADJ
ftr-370	895	39	stock	stock	NOUN
ftr-370	895	40	on	on	ADP
ftr-370	895	41	9/6/08	9/6/08	PROPN
ftr-370	895	42	.	.	PUNCT
ftr-370	896	1	sales	sale	NOUN
ftr-370	896	2	of	of	ADP
ftr-370	896	3	qualified	qualified	ADJ
ftr-370	896	4	preferred	preferred	ADJ
ftr-370	896	5	stock	stock	NOUN
ftr-370	896	6	of	of	ADP
ftr-370	896	7	subsidiaries	subsidiary	NOUN
ftr-370	896	8	of	of	ADP
ftr-370	896	9	a	a	DET
ftr-370	896	10	qualified	qualified	ADJ
ftr-370	896	11	financial	financial	ADJ
ftr-370	896	12	institution	institution	NOUN
ftr-370	896	13	are	be	AUX
ftr-370	896	14	treated	treat	VERB
ftr-370	896	15	as	as	ADP
ftr-370	896	16	ordinary	ordinary	ADJ
ftr-370	896	17	gain	gain	NOUN
ftr-370	896	18	or	or	CCONJ
ftr-370	896	19	loss	loss	NOUN
ftr-370	896	20	.	.	PUNCT
ftr-370	897	1	qualified	qualified	ADJ
ftr-370	897	2	preferred	preferred	ADJ
ftr-370	897	3	stock	stock	NOUN
ftr-370	897	4	held	hold	VERB
ftr-370	897	5	by	by	ADP
ftr-370	897	6	a	a	DET
ftr-370	897	7	qualified	qualified	ADJ
ftr-370	897	8	financial	financial	ADJ
ftr-370	897	9	institution	institution	NOUN
ftr-370	897	10	whose	whose	DET
ftr-370	897	11	basis	basis	NOUN
ftr-370	897	12	is	be	AUX
ftr-370	897	13	determined	determine	VERB
ftr-370	897	14	from	from	ADP
ftr-370	897	15	the	the	DET
ftr-370	897	16	basis	basis	NOUN
ftr-370	897	17	of	of	ADP
ftr-370	897	18	the	the	DET
ftr-370	897	19	person	person	NOUN
ftr-370	897	20	who	who	PRON
ftr-370	897	21	transferred	transfer	VERB
ftr-370	897	22	the	the	DET
ftr-370	897	23	stock	stock	NOUN
ftr-370	897	24	and	and	CCONJ
ftr-370	897	25	who	who	PRON
ftr-370	897	26	held	hold	VERB
ftr-370	897	27	the	the	DET
ftr-370	897	28	stock	stock	NOUN
ftr-370	897	29	on	on	ADP
ftr-370	897	30	9/6/08	9/6/08	NUM
ftr-370	897	31	,	,	PUNCT
ftr-370	897	32	is	be	AUX
ftr-370	897	33	also	also	ADV
ftr-370	897	34	treated	treat	VERB
ftr-370	897	35	as	as	ADP
ftr-370	897	36	having	having	AUX
ftr-370	897	37	held	hold	VERB
ftr-370	897	38	the	the	DET
ftr-370	897	39	stock	stock	NOUN
ftr-370	897	40	on	on	ADP
ftr-370	897	41	9/6/08	9/6/08	PROPN
ftr-370	897	42	.	.	PROPN
ftr-370	898	1	318	318	NUM
ftr-370	898	2	florida	florida	PROPN
ftr-370	898	3	tax	tax	NOUN
ftr-370	898	4	review	review	NOUN
ftr-370	898	5	[	[	X
ftr-370	898	6	vol	vol	NOUN
ftr-370	898	7	.	.	PUNCT
ftr-370	899	1	9	9	NUM
ftr-370	899	2	:	:	SYM
ftr-370	899	3	si	si	PROPN
ftr-370	899	4	6	6	NUM
ftr-370	899	5	.	.	PUNCT
ftr-370	899	6	jojoba	jojoba	PROPN
ftr-370	899	7	partnership	partnership	NOUN
ftr-370	899	8	investment	investment	NOUN
ftr-370	899	9	may	may	AUX
ftr-370	899	10	have	have	AUX
ftr-370	899	11	been	be	AUX
ftr-370	899	12	worthless	worthless	ADJ
ftr-370	899	13	from	from	ADP
ftr-370	899	14	the	the	DET
ftr-370	899	15	outset	outset	NOUN
ftr-370	899	16	,	,	PUNCT
ftr-370	899	17	but	but	CCONJ
ftr-370	899	18	not	not	PART
ftr-370	899	19	enough	enough	ADJ
ftr-370	899	20	to	to	PART
ftr-370	899	21	claim	claim	VERB
ftr-370	899	22	a	a	DET
ftr-370	899	23	loss	loss	NOUN
ftr-370	899	24	deduction	deduction	NOUN
ftr-370	899	25	.	.	PUNCT
ftr-370	900	1	helbig	helbig	PROPN
ftr-370	900	2	v.	v.	PROPN
ftr-370	900	3	commissioner	commissioner	PROPN
ftr-370	900	4	,	,	PUNCT
ftr-370	900	5	t.c	t.c	PROPN
ftr-370	900	6	.	.	PROPN
ftr-370	900	7	memo	memo	NOUN
ftr-370	900	8	.	.	PUNCT
ftr-370	901	1	2008	2008	NUM
ftr-370	901	2	-	-	SYM
ftr-370	901	3	243	243	NUM
ftr-370	901	4	(	(	PUNCT
ftr-370	901	5	10/29/08	10/29/08	PROPN
ftr-370	901	6	)	)	PUNCT
ftr-370	901	7	.	.	PUNCT
ftr-370	902	1	the	the	DET
ftr-370	902	2	taxpayer	taxpayer	NOUN
ftr-370	902	3	invested	invest	VERB
ftr-370	902	4	in	in	ADP
ftr-370	902	5	contra	contra	PROPN
ftr-370	902	6	costa	costa	PROPN
ftr-370	902	7	jojoba	jojoba	PROPN
ftr-370	902	8	research	research	NOUN
ftr-370	902	9	partners	partner	NOUN
ftr-370	902	10	,	,	PUNCT
ftr-370	902	11	an	an	DET
ftr-370	902	12	investment	investment	NOUN
ftr-370	902	13	in	in	ADP
ftr-370	902	14	jojoba	jojoba	NOUN
ftr-370	902	15	beans	bean	NOUN
ftr-370	902	16	promoted	promote	VERB
ftr-370	902	17	by	by	ADP
ftr-370	902	18	charles	charles	PROPN
ftr-370	902	19	b.	b.	PROPN
ftr-370	902	20	toepfer	toepfer	PROPN
ftr-370	902	21	.	.	PUNCT
ftr-370	903	1	deductions	deduction	NOUN
ftr-370	903	2	from	from	ADP
ftr-370	903	3	the	the	DET
ftr-370	903	4	partnership	partnership	NOUN
ftr-370	903	5	investment	investment	NOUN
ftr-370	903	6	were	be	AUX
ftr-370	903	7	denied	deny	VERB
ftr-370	903	8	for	for	ADP
ftr-370	903	9	1983	1983	NUM
ftr-370	903	10	,	,	PUNCT
ftr-370	903	11	1984	1984	NUM
ftr-370	903	12	,	,	PUNCT
ftr-370	903	13	and	and	CCONJ
ftr-370	903	14	1985	1985	NUM
ftr-370	903	15	in	in	ADP
ftr-370	903	16	utah	utah	PROPN
ftr-370	903	17	jojoba	jojoba	PROPN
ftr-370	903	18	i	i	PRON
ftr-370	903	19	research	research	VERB
ftr-370	903	20	v.	v.	PROPN
ftr-370	903	21	commissioner	commissioner	PROPN
ftr-370	903	22	,	,	PUNCT
ftr-370	903	23	t.c	t.c	PROPN
ftr-370	903	24	.	.	PROPN
ftr-370	903	25	memo	memo	NOUN
ftr-370	903	26	.	.	PUNCT
ftr-370	904	1	1998	1998	NUM
ftr-370	904	2	-	-	SYM
ftr-370	904	3	6	6	NUM
ftr-370	904	4	,	,	PUNCT
ftr-370	904	5	to	to	PART
ftr-370	904	6	which	which	PRON
ftr-370	904	7	the	the	DET
ftr-370	904	8	taxpayer	taxpayer	NOUN
ftr-370	904	9	had	have	AUX
ftr-370	904	10	agreed	agree	VERB
ftr-370	904	11	to	to	PART
ftr-370	904	12	be	be	AUX
ftr-370	904	13	bound	bind	VERB
ftr-370	904	14	.	.	PUNCT
ftr-370	905	1	the	the	DET
ftr-370	905	2	court	court	NOUN
ftr-370	905	3	(	(	PUNCT
ftr-370	905	4	judge	judge	PROPN
ftr-370	905	5	wherry	wherry	PROPN
ftr-370	905	6	)	)	PUNCT
ftr-370	905	7	denied	deny	VERB
ftr-370	905	8	taxpayer	taxpayer	NOUN
ftr-370	905	9	’s	’s	PART
ftr-370	905	10	additional	additional	ADJ
ftr-370	905	11	claim	claim	NOUN
ftr-370	905	12	that	that	SCONJ
ftr-370	905	13	the	the	DET
ftr-370	905	14	investment	investment	NOUN
ftr-370	905	15	was	be	AUX
ftr-370	905	16	worthless	worthless	ADJ
ftr-370	905	17	from	from	ADP
ftr-370	905	18	the	the	DET
ftr-370	905	19	outset	outset	NOUN
ftr-370	905	20	giving	give	VERB
ftr-370	905	21	rise	rise	NOUN
ftr-370	905	22	to	to	ADP
ftr-370	905	23	loss	loss	NOUN
ftr-370	905	24	deductions	deduction	NOUN
ftr-370	905	25	in	in	ADP
ftr-370	905	26	1983	1983	NUM
ftr-370	905	27	-	-	SYM
ftr-370	905	28	1985	1985	NUM
ftr-370	905	29	.	.	PUNCT
ftr-370	906	1	the	the	DET
ftr-370	906	2	court	court	NOUN
ftr-370	906	3	noted	note	VERB
ftr-370	906	4	that	that	SCONJ
ftr-370	906	5	the	the	DET
ftr-370	906	6	taxpayer	taxpayer	NOUN
ftr-370	906	7	continued	continue	VERB
ftr-370	906	8	to	to	PART
ftr-370	906	9	pursue	pursue	VERB
ftr-370	906	10	the	the	DET
ftr-370	906	11	investment	investment	NOUN
ftr-370	906	12	through	through	ADP
ftr-370	906	13	1993	1993	NUM
ftr-370	906	14	.	.	PUNCT
ftr-370	907	1	•	•	NOUN
ftr-370	907	2	the	the	DET
ftr-370	907	3	court	court	NOUN
ftr-370	907	4	also	also	ADV
ftr-370	907	5	upheld	uphold	VERB
ftr-370	907	6	negligence	negligence	NOUN
ftr-370	907	7	penalties	penalty	NOUN
ftr-370	907	8	under	under	ADP
ftr-370	907	9	§	§	PROPN
ftr-370	907	10	6653(a	6653(a	NUM
ftr-370	907	11	)	)	PUNCT
ftr-370	907	12	and	and	CCONJ
ftr-370	907	13	substantial	substantial	ADJ
ftr-370	907	14	understatement	understatement	NOUN
ftr-370	907	15	penalties	penalty	NOUN
ftr-370	907	16	under	under	ADP
ftr-370	907	17	§	§	PROPN
ftr-370	907	18	6661	6661	NUM
ftr-370	907	19	.	.	PUNCT
ftr-370	908	1	a.	a.	NOUN
ftr-370	908	2	heller	heller	PROPN
ftr-370	908	3	v.	v.	PROPN
ftr-370	908	4	commissioner	commissioner	PROPN
ftr-370	908	5	,	,	PUNCT
ftr-370	908	6	t.c	t.c	PROPN
ftr-370	908	7	.	.	PROPN
ftr-370	908	8	memo	memo	NOUN
ftr-370	908	9	.	.	PUNCT
ftr-370	909	1	2008	2008	NUM
ftr-370	909	2	-	-	SYM
ftr-370	909	3	232	232	NUM
ftr-370	909	4	(	(	PUNCT
ftr-370	909	5	10/20/08	10/20/08	NUM
ftr-370	909	6	)	)	PUNCT
ftr-370	909	7	.	.	PUNCT
ftr-370	910	1	the	the	DET
ftr-370	910	2	court	court	NOUN
ftr-370	910	3	upheld	uphold	VERB
ftr-370	910	4	negligence	negligence	NOUN
ftr-370	910	5	penalties	penalty	NOUN
ftr-370	910	6	under	under	ADP
ftr-370	910	7	§	§	PROPN
ftr-370	910	8	6653	6653	NUM
ftr-370	910	9	and	and	CCONJ
ftr-370	910	10	substantial	substantial	ADJ
ftr-370	910	11	understatement	understatement	NOUN
ftr-370	910	12	penalties	penalty	NOUN
ftr-370	910	13	under	under	ADP
ftr-370	910	14	§	§	PROPN
ftr-370	910	15	6661	6661	NUM
ftr-370	910	16	on	on	ADP
ftr-370	910	17	investors	investor	NOUN
ftr-370	910	18	in	in	ADP
ftr-370	910	19	the	the	DET
ftr-370	910	20	contra	contra	PROPN
ftr-370	910	21	costa	costa	PROPN
ftr-370	910	22	jojoba	jojoba	PROPN
ftr-370	910	23	bean	bean	NOUN
ftr-370	910	24	shelter	shelter	NOUN
ftr-370	910	25	.	.	PUNCT
ftr-370	911	1	the	the	DET
ftr-370	911	2	court	court	NOUN
ftr-370	911	3	held	hold	VERB
ftr-370	911	4	that	that	SCONJ
ftr-370	911	5	the	the	DET
ftr-370	911	6	hellers	heller	NOUN
ftr-370	911	7	had	have	AUX
ftr-370	911	8	been	be	AUX
ftr-370	911	9	negligent	negligent	ADJ
ftr-370	911	10	in	in	ADP
ftr-370	911	11	their	their	PRON
ftr-370	911	12	failure	failure	NOUN
ftr-370	911	13	to	to	PART
ftr-370	911	14	consult	consult	VERB
ftr-370	911	15	a	a	DET
ftr-370	911	16	tax	tax	NOUN
ftr-370	911	17	expert	expert	NOUN
ftr-370	911	18	before	before	ADP
ftr-370	911	19	taking	take	VERB
ftr-370	911	20	the	the	DET
ftr-370	911	21	large	large	ADJ
ftr-370	911	22	deductions	deduction	NOUN
ftr-370	911	23	from	from	ADP
ftr-370	911	24	contra	contra	PROPN
ftr-370	911	25	costa	costa	PROPN
ftr-370	911	26	’s	’s	PART
ftr-370	911	27	research	research	NOUN
ftr-370	911	28	and	and	CCONJ
ftr-370	911	29	development	development	NOUN
ftr-370	911	30	efforts	effort	NOUN
ftr-370	911	31	.	.	PUNCT
ftr-370	912	1	7	7	X
ftr-370	912	2	.	.	X
ftr-370	912	3	worthless	worthless	ADJ
ftr-370	912	4	stock	stock	NOUN
ftr-370	912	5	is	be	AUX
ftr-370	912	6	not	not	PART
ftr-370	912	7	theft	theft	NOUN
ftr-370	912	8	,	,	PUNCT
ftr-370	912	9	even	even	ADV
ftr-370	912	10	though	though	SCONJ
ftr-370	912	11	it	it	PRON
ftr-370	912	12	may	may	AUX
ftr-370	912	13	feel	feel	VERB
ftr-370	912	14	like	like	ADP
ftr-370	912	15	it	it	PRON
ftr-370	912	16	.	.	PUNCT
ftr-370	913	1	electronic	electronic	ADJ
ftr-370	913	2	picture	picture	NOUN
ftr-370	913	3	solutions	solutions	PROPN
ftr-370	913	4	,	,	PUNCT
ftr-370	913	5	inc	inc	PROPN
ftr-370	913	6	.	.	PROPN
ftr-370	914	1	v.	v.	PROPN
ftr-370	914	2	commissioner	commissioner	PROPN
ftr-370	914	3	,	,	PUNCT
ftr-370	914	4	t.c	t.c	PROPN
ftr-370	914	5	.	.	PROPN
ftr-370	914	6	memo	memo	NOUN
ftr-370	914	7	2008	2008	NUM
ftr-370	914	8	-	-	SYM
ftr-370	914	9	212	212	NUM
ftr-370	914	10	(	(	PUNCT
ftr-370	914	11	9/8/08	9/8/08	NUM
ftr-370	914	12	)	)	PUNCT
ftr-370	914	13	.	.	PUNCT
ftr-370	915	1	the	the	DET
ftr-370	915	2	corporate	corporate	ADJ
ftr-370	915	3	taxpayer	taxpayer	NOUN
ftr-370	915	4	purchased	purchase	VERB
ftr-370	915	5	publicly	publicly	ADV
ftr-370	915	6	traded	trade	VERB
ftr-370	915	7	novatek	novatek	NOUN
ftr-370	915	8	stock	stock	NOUN
ftr-370	915	9	through	through	ADP
ftr-370	915	10	a	a	DET
ftr-370	915	11	california	california	PROPN
ftr-370	915	12	broker	broker	PROPN
ftr-370	915	13	.	.	PUNCT
ftr-370	916	1	the	the	DET
ftr-370	916	2	sec	sec	PROPN
ftr-370	916	3	filed	file	VERB
ftr-370	916	4	a	a	DET
ftr-370	916	5	civil	civil	ADJ
ftr-370	916	6	complaint	complaint	NOUN
ftr-370	916	7	alleging	allege	VERB
ftr-370	916	8	massive	massive	ADJ
ftr-370	916	9	fraud	fraud	NOUN
ftr-370	916	10	on	on	ADP
ftr-370	916	11	novetek	novetek	NOUN
ftr-370	916	12	investors	investor	NOUN
ftr-370	916	13	.	.	PUNCT
ftr-370	917	1	the	the	DET
ftr-370	917	2	taxpayer	taxpayer	NOUN
ftr-370	917	3	claimed	claim	VERB
ftr-370	917	4	a	a	DET
ftr-370	917	5	theft	theft	NOUN
ftr-370	917	6	loss	loss	NOUN
ftr-370	917	7	under	under	ADP
ftr-370	917	8	§	§	NOUN
ftr-370	917	9	165(a	165(a	NOUN
ftr-370	917	10	)	)	PUNCT
ftr-370	917	11	(	(	PUNCT
ftr-370	917	12	instead	instead	ADV
ftr-370	917	13	of	of	ADP
ftr-370	917	14	a	a	DET
ftr-370	917	15	capital	capital	NOUN
ftr-370	917	16	loss	loss	NOUN
ftr-370	917	17	for	for	ADP
ftr-370	917	18	worthless	worthless	ADJ
ftr-370	917	19	securities	security	NOUN
ftr-370	917	20	)	)	PUNCT
ftr-370	917	21	.	.	PUNCT
ftr-370	918	1	in	in	ADP
ftr-370	918	2	denying	deny	VERB
ftr-370	918	3	the	the	DET
ftr-370	918	4	deduction	deduction	NOUN
ftr-370	918	5	the	the	DET
ftr-370	918	6	court	court	NOUN
ftr-370	918	7	(	(	PUNCT
ftr-370	918	8	judge	judge	PROPN
ftr-370	918	9	thornton	thornton	PROPN
ftr-370	918	10	)	)	PUNCT
ftr-370	918	11	observed	observe	VERB
ftr-370	918	12	that	that	SCONJ
ftr-370	918	13	under	under	ADP
ftr-370	918	14	california	california	PROPN
ftr-370	918	15	law	law	NOUN
ftr-370	918	16	that	that	PRON
ftr-370	918	17	a	a	DET
ftr-370	918	18	purchaser	purchaser	NOUN
ftr-370	918	19	of	of	ADP
ftr-370	918	20	securities	security	NOUN
ftr-370	918	21	on	on	ADP
ftr-370	918	22	the	the	DET
ftr-370	918	23	open	open	ADJ
ftr-370	918	24	market	market	NOUN
ftr-370	918	25	can	can	AUX
ftr-370	918	26	not	not	PART
ftr-370	918	27	support	support	VERB
ftr-370	918	28	a	a	DET
ftr-370	918	29	claim	claim	NOUN
ftr-370	918	30	of	of	ADP
ftr-370	918	31	theft	theft	NOUN
ftr-370	918	32	because	because	SCONJ
ftr-370	918	33	there	there	PRON
ftr-370	918	34	is	be	VERB
ftr-370	918	35	no	no	DET
ftr-370	918	36	privity	privity	NOUN
ftr-370	918	37	between	between	ADP
ftr-370	918	38	the	the	DET
ftr-370	918	39	perpetrator	perpetrator	NOUN
ftr-370	918	40	and	and	CCONJ
ftr-370	918	41	the	the	DET
ftr-370	918	42	victim	victim	NOUN
ftr-370	918	43	.	.	PUNCT
ftr-370	919	1	8	8	X
ftr-370	919	2	.	.	PUNCT
ftr-370	920	1	a	a	DET
ftr-370	920	2	bad	bad	ADJ
ftr-370	920	3	investment	investment	NOUN
ftr-370	920	4	in	in	ADP
ftr-370	920	5	an	an	DET
ftr-370	920	6	abusive	abusive	ADJ
ftr-370	920	7	shelter	shelter	NOUN
ftr-370	920	8	is	be	AUX
ftr-370	920	9	a	a	DET
ftr-370	920	10	theft	theft	NOUN
ftr-370	920	11	loss	loss	NOUN
ftr-370	920	12	,	,	PUNCT
ftr-370	920	13	but	but	CCONJ
ftr-370	920	14	the	the	DET
ftr-370	920	15	taxpayer	taxpayer	NOUN
ftr-370	920	16	has	have	VERB
ftr-370	920	17	to	to	PART
ftr-370	920	18	prove	prove	VERB
ftr-370	920	19	no	no	DET
ftr-370	920	20	possibility	possibility	NOUN
ftr-370	920	21	of	of	ADP
ftr-370	920	22	recovery	recovery	NOUN
ftr-370	920	23	.	.	PUNCT
ftr-370	921	1	vincentini	vincentini	PROPN
ftr-370	921	2	v.	v.	PROPN
ftr-370	921	3	commissioner	commissioner	PROPN
ftr-370	921	4	,	,	PUNCT
ftr-370	921	5	t.c	t.c	PROPN
ftr-370	921	6	.	.	PROPN
ftr-370	921	7	memo	memo	NOUN
ftr-370	921	8	2008	2008	NUM
ftr-370	921	9	-	-	SYM
ftr-370	921	10	271	271	NUM
ftr-370	921	11	(	(	PUNCT
ftr-370	921	12	12/8/08	12/8/08	NUM
ftr-370	921	13	)	)	PUNCT
ftr-370	921	14	.	.	PUNCT
ftr-370	922	1	the	the	DET
ftr-370	922	2	taxpayer	taxpayer	NOUN
ftr-370	922	3	in	in	ADP
ftr-370	922	4	1999	1999	NUM
ftr-370	922	5	invested	invest	VERB
ftr-370	922	6	in	in	ADP
ftr-370	922	7	an	an	DET
ftr-370	922	8	international	international	ADJ
ftr-370	922	9	tax	tax	NOUN
ftr-370	922	10	fraud	fraud	NOUN
ftr-370	922	11	scheme	scheme	NOUN
ftr-370	922	12	on	on	ADP
ftr-370	922	13	the	the	DET
ftr-370	922	14	basis	basis	NOUN
ftr-370	922	15	of	of	ADP
ftr-370	922	16	listening	listen	VERB
ftr-370	922	17	to	to	ADP
ftr-370	922	18	audio	audio	ADJ
ftr-370	922	19	tapes	tape	NOUN
ftr-370	922	20	produced	produce	VERB
ftr-370	922	21	by	by	ADP
ftr-370	922	22	keith	keith	PROPN
ftr-370	922	23	anderson	anderson	PROPN
ftr-370	922	24	,	,	PUNCT
ftr-370	922	25	founder	founder	NOUN
ftr-370	922	26	of	of	ADP
ftr-370	922	27	anderson	anderson	PROPN
ftr-370	922	28	ark	ark	PROPN
ftr-370	922	29	and	and	CCONJ
ftr-370	922	30	attending	attend	VERB
ftr-370	922	31	an	an	DET
ftr-370	922	32	anderson	anderson	PROPN
ftr-370	922	33	ark	ark	PROPN
ftr-370	922	34	conference	conference	PROPN
ftr-370	922	35	in	in	ADP
ftr-370	922	36	costa	costa	PROPN
ftr-370	922	37	rica	rica	PROPN
ftr-370	922	38	.	.	PUNCT
ftr-370	923	1	in	in	ADP
ftr-370	923	2	a	a	DET
ftr-370	923	3	petition	petition	NOUN
ftr-370	923	4	challenging	challenge	VERB
ftr-370	923	5	the	the	DET
ftr-370	923	6	irs	irs	PROPN
ftr-370	923	7	assessment	assessment	NOUN
ftr-370	923	8	of	of	ADP
ftr-370	923	9	a	a	DET
ftr-370	923	10	deficiency	deficiency	NOUN
ftr-370	923	11	for	for	ADP
ftr-370	923	12	1999	1999	NUM
ftr-370	923	13	denying	deny	VERB
ftr-370	923	14	losses	loss	NOUN
ftr-370	923	15	claimed	claim	VERB
ftr-370	923	16	from	from	ADP
ftr-370	923	17	the	the	DET
ftr-370	923	18	taxpayer	taxpayer	NOUN
ftr-370	923	19	’s	’s	PART
ftr-370	923	20	anderson	anderson	PROPN
ftr-370	923	21	ark	ark	PROPN
ftr-370	923	22	investment	investment	PROPN
ftr-370	923	23	,	,	PUNCT
ftr-370	923	24	the	the	DET
ftr-370	923	25	taxpayer	taxpayer	NOUN
ftr-370	923	26	claimed	claim	VERB
ftr-370	923	27	a	a	DET
ftr-370	923	28	theft	theft	NOUN
ftr-370	923	29	and	and	CCONJ
ftr-370	923	30	casualty	casualty	NOUN
ftr-370	923	31	loss	loss	NOUN
ftr-370	923	32	from	from	ADP
ftr-370	923	33	the	the	DET
ftr-370	923	34	investments	investment	NOUN
ftr-370	923	35	in	in	ADP
ftr-370	923	36	2001	2001	NUM
ftr-370	923	37	or	or	CCONJ
ftr-370	923	38	2002	2002	NUM
ftr-370	923	39	that	that	PRON
ftr-370	923	40	could	could	AUX
ftr-370	923	41	be	be	AUX
ftr-370	923	42	carried	carry	VERB
ftr-370	923	43	back	back	ADV
ftr-370	923	44	to	to	ADP
ftr-370	923	45	taxpayer	taxpayer	PROPN
ftr-370	923	46	’s	’s	PART
ftr-370	923	47	1999	1999	NUM
ftr-370	923	48	taxable	taxable	ADJ
ftr-370	923	49	year	year	NOUN
ftr-370	923	50	.	.	PUNCT
ftr-370	924	1	in	in	ADP
ftr-370	924	2	2002	2002	NUM
ftr-370	924	3	the	the	DET
ftr-370	924	4	anderson	anderson	PROPN
ftr-370	924	5	ark	ark	PROPN
ftr-370	924	6	promoters	promoter	NOUN
ftr-370	924	7	were	be	AUX
ftr-370	924	8	convicted	convict	VERB
ftr-370	924	9	of	of	ADP
ftr-370	924	10	money	money	NOUN
ftr-370	924	11	laundering	laundering	NOUN
ftr-370	924	12	and/or	and/or	CCONJ
ftr-370	924	13	conspiracy	conspiracy	NOUN
ftr-370	924	14	to	to	PART
ftr-370	924	15	commit	commit	VERB
ftr-370	924	16	money	money	NOUN
ftr-370	924	17	laundering	laundering	NOUN
ftr-370	924	18	by	by	ADP
ftr-370	924	19	the	the	DET
ftr-370	924	20	district	district	NOUN
ftr-370	924	21	court	court	NOUN
ftr-370	924	22	for	for	ADP
ftr-370	924	23	the	the	DET
ftr-370	924	24	eastern	eastern	ADJ
ftr-370	924	25	district	district	PROPN
ftr-370	924	26	of	of	ADP
ftr-370	924	27	california	california	PROPN
ftr-370	924	28	(	(	PUNCT
ftr-370	924	29	united	united	PROPN
ftr-370	924	30	states	states	PROPN
ftr-370	924	31	v.	v.	PROPN
ftr-370	924	32	anderson	anderson	PROPN
ftr-370	924	33	,	,	PUNCT
ftr-370	924	34	391	391	NUM
ftr-370	924	35	f.3d	f.3d	NUM
ftr-370	924	36	970	970	NUM
ftr-370	924	37	,	,	PUNCT
ftr-370	924	38	974	974	NUM
ftr-370	924	39	(	(	PUNCT
ftr-370	924	40	9th	9th	ADJ
ftr-370	924	41	cir	cir	NOUN
ftr-370	924	42	.	.	PUNCT
ftr-370	924	43	2004	2004	NUM
ftr-370	924	44	)	)	PUNCT
ftr-370	924	45	.	.	PUNCT
ftr-370	924	46	)	)	PUNCT
ftr-370	925	1	in	in	ADP
ftr-370	925	2	2004	2004	NUM
ftr-370	925	3	the	the	DET
ftr-370	925	4	same	same	ADJ
ftr-370	925	5	defendants	defendant	NOUN
ftr-370	925	6	were	be	AUX
ftr-370	925	7	convicted	convict	VERB
ftr-370	925	8	in	in	ADP
ftr-370	925	9	the	the	DET
ftr-370	925	10	2009	2009	NUM
ftr-370	925	11	]	]	PUNCT
ftr-370	925	12	recent	recent	ADJ
ftr-370	925	13	developments	development	NOUN
ftr-370	925	14	in	in	ADP
ftr-370	925	15	federal	federal	ADJ
ftr-370	925	16	income	income	NOUN
ftr-370	925	17	taxation	taxation	NOUN
ftr-370	925	18	319	319	NUM
ftr-370	925	19	washington	washington	PROPN
ftr-370	925	20	district	district	NOUN
ftr-370	925	21	court	court	NOUN
ftr-370	925	22	on	on	ADP
ftr-370	925	23	charges	charge	NOUN
ftr-370	925	24	of	of	ADP
ftr-370	925	25	conspiracy	conspiracy	NOUN
ftr-370	925	26	to	to	PART
ftr-370	925	27	commit	commit	VERB
ftr-370	925	28	wire	wire	NOUN
ftr-370	925	29	and	and	CCONJ
ftr-370	925	30	mail	mail	NOUN
ftr-370	925	31	fraud	fraud	NOUN
ftr-370	925	32	and	and	CCONJ
ftr-370	925	33	to	to	PART
ftr-370	925	34	defraud	defraud	VERB
ftr-370	925	35	the	the	DET
ftr-370	925	36	united	united	PROPN
ftr-370	925	37	states	states	PROPN
ftr-370	925	38	.	.	PUNCT
ftr-370	926	1	the	the	DET
ftr-370	926	2	judgment	judgment	NOUN
ftr-370	926	3	of	of	ADP
ftr-370	926	4	the	the	DET
ftr-370	926	5	washington	washington	PROPN
ftr-370	926	6	district	district	PROPN
ftr-370	926	7	court	court	NOUN
ftr-370	926	8	ordered	order	VERB
ftr-370	926	9	the	the	DET
ftr-370	926	10	anderson	anderson	PROPN
ftr-370	926	11	ark	ark	PROPN
ftr-370	926	12	defendants	defendant	NOUN
ftr-370	926	13	to	to	PART
ftr-370	926	14	provide	provide	VERB
ftr-370	926	15	restitution	restitution	NOUN
ftr-370	926	16	to	to	ADP
ftr-370	926	17	anderson	anderson	PROPN
ftr-370	926	18	ark	ark	PROPN
ftr-370	926	19	investors	investor	NOUN
ftr-370	926	20	,	,	PUNCT
ftr-370	926	21	including	include	VERB
ftr-370	926	22	the	the	DET
ftr-370	926	23	taxpayer	taxpayer	NOUN
ftr-370	926	24	.	.	PUNCT
ftr-370	927	1	the	the	DET
ftr-370	927	2	tax	tax	NOUN
ftr-370	927	3	court	court	NOUN
ftr-370	927	4	(	(	PUNCT
ftr-370	927	5	judge	judge	NOUN
ftr-370	927	6	marvel	marvel	PROPN
ftr-370	927	7	)	)	PUNCT
ftr-370	927	8	held	hold	VERB
ftr-370	927	9	that	that	SCONJ
ftr-370	927	10	since	since	SCONJ
ftr-370	927	11	the	the	DET
ftr-370	927	12	government	government	NOUN
ftr-370	927	13	in	in	ADP
ftr-370	927	14	the	the	DET
ftr-370	927	15	anderson	anderson	PROPN
ftr-370	927	16	ark	ark	PROPN
ftr-370	927	17	criminal	criminal	ADJ
ftr-370	927	18	cases	case	NOUN
ftr-370	927	19	took	take	VERB
ftr-370	927	20	the	the	DET
ftr-370	927	21	position	position	NOUN
ftr-370	927	22	that	that	SCONJ
ftr-370	927	23	the	the	DET
ftr-370	927	24	taxpayer	taxpayer	NOUN
ftr-370	927	25	was	be	AUX
ftr-370	927	26	a	a	DET
ftr-370	927	27	victim	victim	NOUN
ftr-370	927	28	of	of	ADP
ftr-370	927	29	fraud	fraud	NOUN
ftr-370	927	30	and	and	CCONJ
ftr-370	927	31	was	be	AUX
ftr-370	927	32	entitled	entitle	VERB
ftr-370	927	33	to	to	ADP
ftr-370	927	34	restitution	restitution	NOUN
ftr-370	927	35	,	,	PUNCT
ftr-370	927	36	judicial	judicial	ADJ
ftr-370	927	37	estoppel	estoppel	NOUN
ftr-370	927	38	prevented	prevent	VERB
ftr-370	927	39	the	the	DET
ftr-370	927	40	government	government	NOUN
ftr-370	927	41	from	from	ADP
ftr-370	927	42	asserting	assert	VERB
ftr-370	927	43	in	in	ADP
ftr-370	927	44	the	the	DET
ftr-370	927	45	tax	tax	NOUN
ftr-370	927	46	court	court	NOUN
ftr-370	927	47	that	that	SCONJ
ftr-370	927	48	the	the	DET
ftr-370	927	49	taxpayer	taxpayer	NOUN
ftr-370	927	50	did	do	AUX
ftr-370	927	51	not	not	PART
ftr-370	927	52	suffer	suffer	VERB
ftr-370	927	53	a	a	DET
ftr-370	927	54	theft	theft	NOUN
ftr-370	927	55	loss	loss	NOUN
ftr-370	927	56	.	.	PUNCT
ftr-370	928	1	however	however	ADV
ftr-370	928	2	,	,	PUNCT
ftr-370	928	3	the	the	DET
ftr-370	928	4	court	court	NOUN
ftr-370	928	5	also	also	ADV
ftr-370	928	6	held	hold	VERB
ftr-370	928	7	that	that	SCONJ
ftr-370	928	8	the	the	DET
ftr-370	928	9	taxpayer	taxpayer	NOUN
ftr-370	928	10	failed	fail	VERB
ftr-370	928	11	to	to	PART
ftr-370	928	12	establish	establish	VERB
ftr-370	928	13	that	that	SCONJ
ftr-370	928	14	it	it	PRON
ftr-370	928	15	was	be	AUX
ftr-370	928	16	reasonably	reasonably	ADV
ftr-370	928	17	certain	certain	ADJ
ftr-370	928	18	at	at	ADP
ftr-370	928	19	the	the	DET
ftr-370	928	20	end	end	NOUN
ftr-370	928	21	of	of	ADP
ftr-370	928	22	2001	2001	NUM
ftr-370	928	23	that	that	SCONJ
ftr-370	928	24	the	the	DET
ftr-370	928	25	taxpayer	taxpayer	NOUN
ftr-370	928	26	would	would	AUX
ftr-370	928	27	not	not	PART
ftr-370	928	28	recover	recover	VERB
ftr-370	928	29	his	his	PRON
ftr-370	928	30	loss	loss	NOUN
ftr-370	928	31	from	from	ADP
ftr-370	928	32	anderson	anderson	PROPN
ftr-370	928	33	ark	ark	PROPN
ftr-370	928	34	.	.	PUNCT
ftr-370	929	1	thus	thus	ADV
ftr-370	929	2	,	,	PUNCT
ftr-370	929	3	the	the	DET
ftr-370	929	4	casualty	casualty	NOUN
ftr-370	929	5	loss	loss	NOUN
ftr-370	929	6	deduction	deduction	NOUN
ftr-370	929	7	was	be	AUX
ftr-370	929	8	denied	deny	VERB
ftr-370	929	9	.	.	PUNCT
ftr-370	930	1	in	in	ADP
ftr-370	930	2	addition	addition	NOUN
ftr-370	930	3	,	,	PUNCT
ftr-370	930	4	the	the	DET
ftr-370	930	5	taxpayer	taxpayer	NOUN
ftr-370	930	6	was	be	AUX
ftr-370	930	7	assessed	assess	VERB
ftr-370	930	8	penalties	penalty	NOUN
ftr-370	930	9	under	under	ADP
ftr-370	930	10	§	§	PROPN
ftr-370	930	11	6662	6662	NUM
ftr-370	930	12	with	with	ADP
ftr-370	930	13	respect	respect	NOUN
ftr-370	930	14	to	to	ADP
ftr-370	930	15	losses	loss	NOUN
ftr-370	930	16	claimed	claim	VERB
ftr-370	930	17	from	from	ADP
ftr-370	930	18	the	the	DET
ftr-370	930	19	anderson	anderson	PROPN
ftr-370	930	20	ark	ark	PROPN
ftr-370	930	21	investment	investment	PROPN
ftr-370	930	22	.	.	PUNCT
ftr-370	931	1	the	the	DET
ftr-370	931	2	court	court	NOUN
ftr-370	931	3	rejected	reject	VERB
ftr-370	931	4	the	the	DET
ftr-370	931	5	taxpayer	taxpayer	NOUN
ftr-370	931	6	’s	’s	PART
ftr-370	931	7	assertion	assertion	NOUN
ftr-370	931	8	of	of	ADP
ftr-370	931	9	reasonable	reasonable	ADJ
ftr-370	931	10	reliance	reliance	NOUN
ftr-370	931	11	on	on	ADP
ftr-370	931	12	the	the	DET
ftr-370	931	13	advice	advice	NOUN
ftr-370	931	14	of	of	ADP
ftr-370	931	15	a	a	DET
ftr-370	931	16	tax	tax	NOUN
ftr-370	931	17	professional	professional	NOUN
ftr-370	931	18	noting	note	VERB
ftr-370	931	19	that	that	SCONJ
ftr-370	931	20	,	,	PUNCT
ftr-370	931	21	reliance	reliance	NOUN
ftr-370	931	22	on	on	ADP
ftr-370	931	23	the	the	DET
ftr-370	931	24	advice	advice	NOUN
ftr-370	931	25	of	of	ADP
ftr-370	931	26	an	an	DET
ftr-370	931	27	accountant	accountant	NOUN
ftr-370	931	28	who	who	PRON
ftr-370	931	29	was	be	AUX
ftr-370	931	30	referred	refer	VERB
ftr-370	931	31	to	to	ADP
ftr-370	931	32	the	the	DET
ftr-370	931	33	taxpayer	taxpayer	NOUN
ftr-370	931	34	by	by	ADP
ftr-370	931	35	the	the	DET
ftr-370	931	36	promoter	promoter	NOUN
ftr-370	931	37	was	be	AUX
ftr-370	931	38	not	not	PART
ftr-370	931	39	reasonable	reasonable	ADJ
ftr-370	931	40	reliance	reliance	NOUN
ftr-370	931	41	.	.	PUNCT
ftr-370	932	1	i.	i.	PROPN
ftr-370	932	2	at	at	ADP
ftr-370	932	3	-	-	PUNCT
ftr-370	932	4	risk	risk	NOUN
ftr-370	932	5	and	and	CCONJ
ftr-370	932	6	passive	passive	ADJ
ftr-370	932	7	activity	activity	NOUN
ftr-370	932	8	losses	loss	NOUN
ftr-370	932	9	1	1	NUM
ftr-370	932	10	.	.	PUNCT
ftr-370	933	1	this	this	DET
ftr-370	933	2	deficit	deficit	NOUN
ftr-370	933	3	restoration	restoration	NOUN
ftr-370	933	4	obligation	obligation	NOUN
ftr-370	933	5	was	be	AUX
ftr-370	933	6	not	not	PART
ftr-370	933	7	at	at	ADP
ftr-370	933	8	-	-	PUNCT
ftr-370	933	9	risk	risk	NOUN
ftr-370	933	10	.	.	PUNCT
ftr-370	934	1	hubert	hubert	NOUN
ftr-370	934	2	enterprises	enterprise	NOUN
ftr-370	934	3	v.	v.	PROPN
ftr-370	934	4	commissioner	commissioner	PROPN
ftr-370	934	5	,	,	PUNCT
ftr-370	934	6	t.c	t.c	PROPN
ftr-370	934	7	.	.	PROPN
ftr-370	934	8	memo	memo	NOUN
ftr-370	934	9	.	.	PUNCT
ftr-370	935	1	2008	2008	NUM
ftr-370	935	2	-	-	SYM
ftr-370	935	3	46	46	NUM
ftr-370	935	4	(	(	PUNCT
ftr-370	935	5	2/28/08	2/28/08	PROPN
ftr-370	935	6	)	)	PUNCT
ftr-370	935	7	,	,	PUNCT
ftr-370	935	8	on	on	ADP
ftr-370	935	9	remand	remand	NOUN
ftr-370	935	10	from	from	ADP
ftr-370	935	11	230	230	NUM
ftr-370	935	12	fed	fed	PROPN
ftr-370	935	13	.	.	PUNCT
ftr-370	936	1	appx	appx	PROPN
ftr-370	936	2	.	.	PROPN
ftr-370	937	1	526	526	NUM
ftr-370	937	2	(	(	PUNCT
ftr-370	937	3	6th	6th	ADJ
ftr-370	937	4	cir	cir	NOUN
ftr-370	937	5	.	.	PUNCT
ftr-370	938	1	4/27/07	4/27/07	NUM
ftr-370	938	2	)	)	PUNCT
ftr-370	938	3	.	.	PUNCT
ftr-370	939	1	the	the	DET
ftr-370	939	2	taxpayer	taxpayer	NOUN
ftr-370	939	3	held	hold	VERB
ftr-370	939	4	99	99	NUM
ftr-370	939	5	of	of	ADP
ftr-370	939	6	100	100	NUM
ftr-370	939	7	units	unit	NOUN
ftr-370	939	8	of	of	ADP
ftr-370	939	9	a	a	DET
ftr-370	939	10	wyoming	wyoming	NOUN
ftr-370	939	11	llc	llc	NOUN
ftr-370	939	12	that	that	PRON
ftr-370	939	13	purchased	purchase	VERB
ftr-370	939	14	equipment	equipment	NOUN
ftr-370	939	15	financed	finance	VERB
ftr-370	939	16	with	with	ADP
ftr-370	939	17	recourse	recourse	NOUN
ftr-370	939	18	debt	debt	NOUN
ftr-370	939	19	.	.	PUNCT
ftr-370	940	1	the	the	DET
ftr-370	940	2	taxpayer	taxpayer	NOUN
ftr-370	940	3	amended	amend	VERB
ftr-370	940	4	the	the	DET
ftr-370	940	5	llc	llc	PROPN
ftr-370	940	6	agreement	agreement	NOUN
ftr-370	940	7	to	to	PART
ftr-370	940	8	provide	provide	VERB
ftr-370	940	9	a	a	DET
ftr-370	940	10	requirement	requirement	NOUN
ftr-370	940	11	for	for	ADP
ftr-370	940	12	restoration	restoration	NOUN
ftr-370	940	13	of	of	ADP
ftr-370	940	14	a	a	DET
ftr-370	940	15	deficit	deficit	NOUN
ftr-370	940	16	capital	capital	NOUN
ftr-370	940	17	account	account	NOUN
ftr-370	940	18	on	on	ADP
ftr-370	940	19	liquidation	liquidation	NOUN
ftr-370	940	20	of	of	ADP
ftr-370	940	21	the	the	DET
ftr-370	940	22	llc	llc	NOUN
ftr-370	940	23	in	in	ADP
ftr-370	940	24	order	order	NOUN
ftr-370	940	25	to	to	PART
ftr-370	940	26	pay	pay	VERB
ftr-370	940	27	creditors	creditor	NOUN
ftr-370	940	28	and	and	CCONJ
ftr-370	940	29	restore	restore	VERB
ftr-370	940	30	the	the	DET
ftr-370	940	31	positive	positive	ADJ
ftr-370	940	32	balance	balance	NOUN
ftr-370	940	33	of	of	ADP
ftr-370	940	34	a	a	DET
ftr-370	940	35	member	member	NOUN
ftr-370	940	36	’s	’s	PART
ftr-370	940	37	capital	capital	NOUN
ftr-370	940	38	account	account	NOUN
ftr-370	940	39	.	.	PUNCT
ftr-370	941	1	relying	rely	VERB
ftr-370	941	2	on	on	ADP
ftr-370	941	3	the	the	DET
ftr-370	941	4	ultimate	ultimate	ADJ
ftr-370	941	5	liability	liability	NOUN
ftr-370	941	6	standard	standard	NOUN
ftr-370	941	7	of	of	ADP
ftr-370	941	8	emershaw	emershaw	PROPN
ftr-370	941	9	v.	v.	PROPN
ftr-370	941	10	commissioner	commissioner	PROPN
ftr-370	941	11	,	,	PUNCT
ftr-370	941	12	949	949	NUM
ftr-370	941	13	f.2d	f.2d	ADP
ftr-370	941	14	841	841	NUM
ftr-370	941	15	(	(	PUNCT
ftr-370	941	16	6th	6th	ADJ
ftr-370	941	17	cir	cir	NOUN
ftr-370	941	18	.	.	PROPN
ftr-370	941	19	1991	1991	NUM
ftr-370	941	20	)	)	PUNCT
ftr-370	941	21	,	,	PUNCT
ftr-370	941	22	the	the	DET
ftr-370	941	23	tax	tax	NOUN
ftr-370	941	24	court	court	NOUN
ftr-370	941	25	(	(	PUNCT
ftr-370	941	26	judge	judge	PROPN
ftr-370	941	27	laro	laro	PROPN
ftr-370	941	28	)	)	PUNCT
ftr-370	941	29	held	hold	VERB
ftr-370	941	30	that	that	SCONJ
ftr-370	941	31	the	the	DET
ftr-370	941	32	taxpayer	taxpayer	NOUN
ftr-370	941	33	had	have	VERB
ftr-370	941	34	no	no	DET
ftr-370	941	35	personal	personal	ADJ
ftr-370	941	36	liability	liability	NOUN
ftr-370	941	37	because	because	SCONJ
ftr-370	941	38	repayment	repayment	NOUN
ftr-370	941	39	of	of	ADP
ftr-370	941	40	any	any	DET
ftr-370	941	41	deficit	deficit	NOUN
ftr-370	941	42	was	be	AUX
ftr-370	941	43	contingent	contingent	ADJ
ftr-370	941	44	on	on	ADP
ftr-370	941	45	liquidation	liquidation	NOUN
ftr-370	941	46	of	of	ADP
ftr-370	941	47	the	the	DET
ftr-370	941	48	llc	llc	NOUN
ftr-370	941	49	and	and	CCONJ
ftr-370	941	50	no	no	DET
ftr-370	941	51	creditor	creditor	NOUN
ftr-370	941	52	had	have	VERB
ftr-370	941	53	a	a	DET
ftr-370	941	54	right	right	NOUN
ftr-370	941	55	to	to	PART
ftr-370	941	56	force	force	VERB
ftr-370	941	57	a	a	DET
ftr-370	941	58	liquidation	liquidation	NOUN
ftr-370	941	59	under	under	ADP
ftr-370	941	60	state	state	NOUN
ftr-370	941	61	law	law	NOUN
ftr-370	941	62	.	.	PUNCT
ftr-370	942	1	2	2	NUM
ftr-370	942	2	.	.	NUM
ftr-370	942	3	due	due	ADJ
ftr-370	942	4	process	process	NOUN
ftr-370	942	5	does	do	AUX
ftr-370	942	6	not	not	PART
ftr-370	942	7	protect	protect	VERB
ftr-370	942	8	this	this	DET
ftr-370	942	9	tax	tax	NOUN
ftr-370	942	10	attorney	attorney	NOUN
ftr-370	942	11	’s	’s	PART
ftr-370	942	12	pre1986	pre1986	X
ftr-370	942	13	real	real	ADJ
ftr-370	942	14	estate	estate	NOUN
ftr-370	942	15	investments	investment	NOUN
ftr-370	942	16	from	from	ADP
ftr-370	942	17	the	the	DET
ftr-370	942	18	passive	passive	ADJ
ftr-370	942	19	activity	activity	NOUN
ftr-370	942	20	loss	loss	NOUN
ftr-370	942	21	rules	rule	NOUN
ftr-370	942	22	.	.	PUNCT
ftr-370	943	1	ziegler	ziegler	PROPN
ftr-370	943	2	v.	v.	PROPN
ftr-370	943	3	commissioner	commissioner	PROPN
ftr-370	943	4	,	,	PUNCT
ftr-370	943	5	282	282	NUM
ftr-370	943	6	fed.appx	fed.appx	NOUN
ftr-370	943	7	.	.	PROPN
ftr-370	944	1	869	869	NUM
ftr-370	944	2	(	(	PUNCT
ftr-370	944	3	2d	2d	NUM
ftr-370	944	4	cir	cir	NOUN
ftr-370	944	5	.	.	PUNCT
ftr-370	945	1	6/26/08	6/26/08	NUM
ftr-370	945	2	)	)	PUNCT
ftr-370	945	3	.	.	PUNCT
ftr-370	946	1	the	the	DET
ftr-370	946	2	second	second	ADJ
ftr-370	946	3	circuit	circuit	NOUN
ftr-370	946	4	,	,	PUNCT
ftr-370	946	5	in	in	ADP
ftr-370	946	6	a	a	DET
ftr-370	946	7	summary	summary	NOUN
ftr-370	946	8	opinion	opinion	NOUN
ftr-370	946	9	,	,	PUNCT
ftr-370	946	10	affirmed	affirm	VERB
ftr-370	946	11	the	the	DET
ftr-370	946	12	tax	tax	NOUN
ftr-370	946	13	court	court	NOUN
ftr-370	946	14	’s	’s	PART
ftr-370	946	15	decision	decision	NOUN
ftr-370	946	16	(	(	PUNCT
ftr-370	946	17	t.c	t.c	PROPN
ftr-370	946	18	.	.	PROPN
ftr-370	946	19	memo	memo	NOUN
ftr-370	946	20	.	.	PUNCT
ftr-370	947	1	2007	2007	NUM
ftr-370	947	2	-	-	SYM
ftr-370	947	3	166	166	NUM
ftr-370	947	4	(	(	PUNCT
ftr-370	947	5	6/27/07	6/27/07	NUM
ftr-370	947	6	)	)	PUNCT
ftr-370	947	7	)	)	PUNCT
ftr-370	947	8	,	,	PUNCT
ftr-370	947	9	rejecting	reject	VERB
ftr-370	947	10	stephen	stephen	PROPN
ftr-370	947	11	ziegler	ziegler	PROPN
ftr-370	947	12	’s	’s	PART
ftr-370	947	13	argument	argument	NOUN
ftr-370	947	14	that	that	SCONJ
ftr-370	947	15	application	application	NOUN
ftr-370	947	16	of	of	ADP
ftr-370	947	17	the	the	DET
ftr-370	947	18	passive	passive	ADJ
ftr-370	947	19	activity	activity	NOUN
ftr-370	947	20	loss	loss	NOUN
ftr-370	947	21	rules	rule	NOUN
ftr-370	947	22	to	to	PART
ftr-370	947	23	investment	investment	VERB
ftr-370	947	24	real	real	ADJ
ftr-370	947	25	estate	estate	NOUN
ftr-370	947	26	purchased	purchase	VERB
ftr-370	947	27	in	in	ADP
ftr-370	947	28	1984	1984	NUM
ftr-370	947	29	,	,	PUNCT
ftr-370	947	30	two	two	NUM
ftr-370	947	31	years	year	NOUN
ftr-370	947	32	before	before	ADP
ftr-370	947	33	the	the	DET
ftr-370	947	34	effective	effective	ADJ
ftr-370	947	35	date	date	NOUN
ftr-370	947	36	of	of	ADP
ftr-370	947	37	§	§	PROPN
ftr-370	947	38	469	469	NUM
ftr-370	947	39	,	,	PUNCT
ftr-370	947	40	was	be	AUX
ftr-370	947	41	a	a	DET
ftr-370	947	42	retroactive	retroactive	ADJ
ftr-370	947	43	application	application	NOUN
ftr-370	947	44	of	of	ADP
ftr-370	947	45	the	the	DET
ftr-370	947	46	law	law	NOUN
ftr-370	947	47	constituting	constitute	VERB
ftr-370	947	48	a	a	DET
ftr-370	947	49	taking	taking	NOUN
ftr-370	947	50	under	under	ADP
ftr-370	947	51	the	the	DET
ftr-370	947	52	due	due	ADJ
ftr-370	947	53	process	process	NOUN
ftr-370	947	54	clause	clause	NOUN
ftr-370	947	55	of	of	ADP
ftr-370	947	56	the	the	DET
ftr-370	947	57	fifth	fifth	ADJ
ftr-370	947	58	amendment	amendment	NOUN
ftr-370	947	59	.	.	PUNCT
ftr-370	948	1	the	the	DET
ftr-370	948	2	tax	tax	NOUN
ftr-370	948	3	court	court	NOUN
ftr-370	948	4	had	have	AUX
ftr-370	948	5	observed	observe	VERB
ftr-370	948	6	that	that	SCONJ
ftr-370	948	7	tax	tax	NOUN
ftr-370	948	8	legislation	legislation	NOUN
ftr-370	948	9	is	be	AUX
ftr-370	948	10	not	not	PART
ftr-370	948	11	a	a	DET
ftr-370	948	12	promise	promise	NOUN
ftr-370	948	13	and	and	CCONJ
ftr-370	948	14	that	that	SCONJ
ftr-370	948	15	the	the	DET
ftr-370	948	16	taxpayer	taxpayer	NOUN
ftr-370	948	17	has	have	VERB
ftr-370	948	18	no	no	DET
ftr-370	948	19	vested	vested	ADJ
ftr-370	948	20	right	right	NOUN
ftr-370	948	21	in	in	ADP
ftr-370	948	22	the	the	DET
ftr-370	948	23	internal	internal	ADJ
ftr-370	948	24	revenue	revenue	NOUN
ftr-370	948	25	code	code	NOUN
ftr-370	948	26	.	.	PUNCT
ftr-370	949	1	the	the	DET
ftr-370	949	2	circuit	circuit	NOUN
ftr-370	949	3	court	court	NOUN
ftr-370	949	4	added	add	VERB
ftr-370	949	5	that	that	SCONJ
ftr-370	949	6	application	application	NOUN
ftr-370	949	7	of	of	ADP
ftr-370	949	8	§	§	PROPN
ftr-370	949	9	469	469	NUM
ftr-370	949	10	is	be	AUX
ftr-370	949	11	not	not	PART
ftr-370	949	12	an	an	DET
ftr-370	949	13	unconstitutional	unconstitutional	ADJ
ftr-370	949	14	taking	taking	NOUN
ftr-370	949	15	under	under	ADP
ftr-370	949	16	the	the	DET
ftr-370	949	17	fifth	fifth	ADJ
ftr-370	949	18	amendment	amendment	NOUN
ftr-370	949	19	because	because	SCONJ
ftr-370	949	20	the	the	DET
ftr-370	949	21	taxpayer	taxpayer	NOUN
ftr-370	949	22	did	do	AUX
ftr-370	949	23	not	not	PART
ftr-370	949	24	have	have	VERB
ftr-370	949	25	a	a	DET
ftr-370	949	26	property	property	NOUN
ftr-370	949	27	right	right	NOUN
ftr-370	949	28	to	to	ADP
ftr-370	949	29	the	the	DET
ftr-370	949	30	tax	tax	NOUN
ftr-370	949	31	benefits	benefit	NOUN
ftr-370	949	32	affected	affect	VERB
ftr-370	949	33	by	by	ADP
ftr-370	949	34	enactment	enactment	NOUN
ftr-370	949	35	of	of	ADP
ftr-370	949	36	§	§	PROPN
ftr-370	949	37	469	469	NUM
ftr-370	949	38	.	.	PROPN
ftr-370	949	39	320	320	NUM
ftr-370	949	40	florida	florida	PROPN
ftr-370	949	41	tax	tax	NOUN
ftr-370	949	42	review	review	NOUN
ftr-370	949	43	[	[	X
ftr-370	949	44	vol	vol	NOUN
ftr-370	949	45	.	.	PUNCT
ftr-370	950	1	9	9	NUM
ftr-370	950	2	:	:	SYM
ftr-370	950	3	si	si	PROPN
ftr-370	950	4	3	3	X
ftr-370	950	5	.	.	PUNCT
ftr-370	951	1	let	let	AUX
ftr-370	951	2	’s	’s	NOUN
ftr-370	951	3	consider	consider	VERB
ftr-370	951	4	changing	change	VERB
ftr-370	951	5	the	the	DET
ftr-370	951	6	requirements	requirement	NOUN
ftr-370	951	7	for	for	ADP
ftr-370	951	8	grouping	group	VERB
ftr-370	951	9	activities	activity	NOUN
ftr-370	951	10	under	under	ADP
ftr-370	951	11	§	§	PROPN
ftr-370	951	12	469	469	NUM
ftr-370	951	13	.	.	PUNCT
ftr-370	951	14	notice	notice	VERB
ftr-370	951	15	2008	2008	NUM
ftr-370	951	16	-	-	SYM
ftr-370	951	17	64	64	NUM
ftr-370	951	18	,	,	PUNCT
ftr-370	951	19	2008	2008	NUM
ftr-370	951	20	-	-	SYM
ftr-370	951	21	31	31	NUM
ftr-370	951	22	i.r.b	i.r.b	NOUN
ftr-370	951	23	.	.	PUNCT
ftr-370	952	1	268	268	NUM
ftr-370	952	2	(	(	PUNCT
ftr-370	952	3	8/4/08	8/4/08	NUM
ftr-370	952	4	)	)	PUNCT
ftr-370	952	5	.	.	PUNCT
ftr-370	953	1	reg	reg	NOUN
ftr-370	953	2	.	.	PUNCT
ftr-370	954	1	§	§	PROPN
ftr-370	954	2	1.469	1.469	NUM
ftr-370	954	3	-	-	NUM
ftr-370	954	4	4(c)(1	4(c)(1	NUM
ftr-370	954	5	)	)	PUNCT
ftr-370	954	6	provides	provide	VERB
ftr-370	954	7	rules	rule	NOUN
ftr-370	954	8	for	for	ADP
ftr-370	954	9	grouping	group	VERB
ftr-370	954	10	trade	trade	NOUN
ftr-370	954	11	or	or	CCONJ
ftr-370	954	12	business	business	NOUN
ftr-370	954	13	activities	activity	NOUN
ftr-370	954	14	and	and	CCONJ
ftr-370	954	15	rental	rental	ADJ
ftr-370	954	16	activities	activity	NOUN
ftr-370	954	17	into	into	ADP
ftr-370	954	18	a	a	DET
ftr-370	954	19	single	single	ADJ
ftr-370	954	20	activity	activity	NOUN
ftr-370	954	21	for	for	ADP
ftr-370	954	22	purposes	purpose	NOUN
ftr-370	954	23	of	of	ADP
ftr-370	954	24	applying	apply	VERB
ftr-370	954	25	the	the	DET
ftr-370	954	26	passive	passive	ADJ
ftr-370	954	27	activity	activity	NOUN
ftr-370	954	28	loss	loss	NOUN
ftr-370	954	29	limitations	limitation	NOUN
ftr-370	954	30	of	of	ADP
ftr-370	954	31	§	§	PROPN
ftr-370	954	32	469	469	NUM
ftr-370	954	33	.	.	PUNCT
ftr-370	955	1	grouping	group	VERB
ftr-370	955	2	several	several	ADJ
ftr-370	955	3	activities	activity	NOUN
ftr-370	955	4	into	into	ADP
ftr-370	955	5	a	a	DET
ftr-370	955	6	single	single	ADJ
ftr-370	955	7	activity	activity	NOUN
ftr-370	955	8	might	might	AUX
ftr-370	955	9	be	be	AUX
ftr-370	955	10	an	an	DET
ftr-370	955	11	advantage	advantage	NOUN
ftr-370	955	12	if	if	SCONJ
ftr-370	955	13	the	the	DET
ftr-370	955	14	taxpayer	taxpayer	NOUN
ftr-370	955	15	can	can	AUX
ftr-370	955	16	establish	establish	VERB
ftr-370	955	17	him	he	PRON
ftr-370	955	18	or	or	CCONJ
ftr-370	955	19	herself	herself	PRON
ftr-370	955	20	as	as	ADP
ftr-370	955	21	a	a	DET
ftr-370	955	22	material	material	NOUN
ftr-370	955	23	participant	participant	NOUN
ftr-370	955	24	in	in	ADP
ftr-370	955	25	the	the	DET
ftr-370	955	26	group	group	NOUN
ftr-370	955	27	of	of	ADP
ftr-370	955	28	activities	activity	NOUN
ftr-370	955	29	.	.	PUNCT
ftr-370	956	1	on	on	ADP
ftr-370	956	2	the	the	DET
ftr-370	956	3	other	other	ADJ
ftr-370	956	4	hand	hand	NOUN
ftr-370	956	5	,	,	PUNCT
ftr-370	956	6	since	since	SCONJ
ftr-370	956	7	disposition	disposition	NOUN
ftr-370	956	8	of	of	ADP
ftr-370	956	9	an	an	DET
ftr-370	956	10	activity	activity	NOUN
ftr-370	956	11	permits	permit	VERB
ftr-370	956	12	deduction	deduction	NOUN
ftr-370	956	13	of	of	ADP
ftr-370	956	14	unused	unused	ADJ
ftr-370	956	15	losses	loss	NOUN
ftr-370	956	16	from	from	ADP
ftr-370	956	17	the	the	DET
ftr-370	956	18	activity	activity	NOUN
ftr-370	956	19	,	,	PUNCT
ftr-370	956	20	a	a	DET
ftr-370	956	21	large	large	ADJ
ftr-370	956	22	grouping	grouping	NOUN
ftr-370	956	23	may	may	AUX
ftr-370	956	24	be	be	AUX
ftr-370	956	25	disadvantageous	disadvantageous	ADJ
ftr-370	956	26	.	.	PUNCT
ftr-370	957	1	the	the	DET
ftr-370	957	2	irs	irs	PROPN
ftr-370	957	3	is	be	AUX
ftr-370	957	4	seeking	seek	VERB
ftr-370	957	5	comments	comment	NOUN
ftr-370	957	6	on	on	ADP
ftr-370	957	7	a	a	DET
ftr-370	957	8	proposal	proposal	NOUN
ftr-370	957	9	to	to	PART
ftr-370	957	10	require	require	VERB
ftr-370	957	11	taxpayers	taxpayer	NOUN
ftr-370	957	12	to	to	PART
ftr-370	957	13	provide	provide	VERB
ftr-370	957	14	a	a	DET
ftr-370	957	15	written	write	VERB
ftr-370	957	16	statement	statement	NOUN
ftr-370	957	17	indicating	indicate	VERB
ftr-370	957	18	whether	whether	SCONJ
ftr-370	957	19	one	one	NUM
ftr-370	957	20	or	or	CCONJ
ftr-370	957	21	more	more	ADJ
ftr-370	957	22	trade	trade	NOUN
ftr-370	957	23	or	or	CCONJ
ftr-370	957	24	business	business	NOUN
ftr-370	957	25	activities	activity	NOUN
ftr-370	957	26	are	be	AUX
ftr-370	957	27	grouped	group	VERB
ftr-370	957	28	as	as	ADP
ftr-370	957	29	a	a	DET
ftr-370	957	30	single	single	ADJ
ftr-370	957	31	activity	activity	NOUN
ftr-370	957	32	or	or	CCONJ
ftr-370	957	33	as	as	ADP
ftr-370	957	34	separate	separate	ADJ
ftr-370	957	35	activities	activity	NOUN
ftr-370	957	36	.	.	PUNCT
ftr-370	958	1	the	the	DET
ftr-370	958	2	statement	statement	NOUN
ftr-370	958	3	would	would	AUX
ftr-370	958	4	be	be	AUX
ftr-370	958	5	required	require	VERB
ftr-370	958	6	to	to	PART
ftr-370	958	7	be	be	AUX
ftr-370	958	8	filed	file	VERB
ftr-370	958	9	with	with	ADP
ftr-370	958	10	a	a	DET
ftr-370	958	11	return	return	NOUN
ftr-370	958	12	for	for	ADP
ftr-370	958	13	the	the	DET
ftr-370	958	14	first	first	ADJ
ftr-370	958	15	taxable	taxable	ADJ
ftr-370	958	16	year	year	NOUN
ftr-370	958	17	in	in	ADP
ftr-370	958	18	which	which	PRON
ftr-370	958	19	a	a	DET
ftr-370	958	20	grouping	grouping	NOUN
ftr-370	958	21	is	be	AUX
ftr-370	958	22	made	make	VERB
ftr-370	958	23	,	,	PUNCT
ftr-370	958	24	in	in	ADP
ftr-370	958	25	any	any	DET
ftr-370	958	26	year	year	NOUN
ftr-370	958	27	the	the	DET
ftr-370	958	28	taxpayer	taxpayer	NOUN
ftr-370	958	29	adds	add	VERB
ftr-370	958	30	new	new	ADJ
ftr-370	958	31	activities	activity	NOUN
ftr-370	958	32	to	to	ADP
ftr-370	958	33	a	a	DET
ftr-370	958	34	grouping	grouping	NOUN
ftr-370	958	35	,	,	PUNCT
ftr-370	958	36	whenever	whenever	SCONJ
ftr-370	958	37	a	a	DET
ftr-370	958	38	taxpayer	taxpayer	NOUN
ftr-370	958	39	disposes	dispose	VERB
ftr-370	958	40	of	of	ADP
ftr-370	958	41	an	an	DET
ftr-370	958	42	activity	activity	NOUN
ftr-370	958	43	from	from	ADP
ftr-370	958	44	an	an	DET
ftr-370	958	45	existing	exist	VERB
ftr-370	958	46	grouping	grouping	NOUN
ftr-370	958	47	,	,	PUNCT
ftr-370	958	48	or	or	CCONJ
ftr-370	958	49	when	when	SCONJ
ftr-370	958	50	it	it	PRON
ftr-370	958	51	is	be	AUX
ftr-370	958	52	determined	determine	VERB
ftr-370	958	53	that	that	SCONJ
ftr-370	958	54	existing	exist	VERB
ftr-370	958	55	groupings	grouping	NOUN
ftr-370	958	56	are	be	AUX
ftr-370	958	57	inappropriate	inappropriate	ADJ
ftr-370	958	58	under	under	ADP
ftr-370	958	59	the	the	DET
ftr-370	958	60	regulations	regulation	NOUN
ftr-370	958	61	.	.	PUNCT
ftr-370	959	1	statements	statement	NOUN
ftr-370	959	2	would	would	AUX
ftr-370	959	3	be	be	AUX
ftr-370	959	4	required	require	VERB
ftr-370	959	5	to	to	PART
ftr-370	959	6	be	be	AUX
ftr-370	959	7	filed	file	VERB
ftr-370	959	8	only	only	ADV
ftr-370	959	9	in	in	ADP
ftr-370	959	10	years	year	NOUN
ftr-370	959	11	when	when	SCONJ
ftr-370	959	12	there	there	PRON
ftr-370	959	13	are	be	VERB
ftr-370	959	14	changes	change	NOUN
ftr-370	959	15	in	in	ADP
ftr-370	959	16	a	a	DET
ftr-370	959	17	taxpayer	taxpayer	NOUN
ftr-370	959	18	’s	’s	PART
ftr-370	959	19	grouping	grouping	NOUN
ftr-370	959	20	of	of	ADP
ftr-370	959	21	activities	activity	NOUN
ftr-370	959	22	.	.	PUNCT
ftr-370	960	1	failure	failure	NOUN
ftr-370	960	2	to	to	PART
ftr-370	960	3	file	file	VERB
ftr-370	960	4	the	the	DET
ftr-370	960	5	required	require	VERB
ftr-370	960	6	statements	statement	NOUN
ftr-370	960	7	would	would	AUX
ftr-370	960	8	cause	cause	VERB
ftr-370	960	9	each	each	PRON
ftr-370	960	10	of	of	ADP
ftr-370	960	11	the	the	DET
ftr-370	960	12	taxpayer	taxpayer	NOUN
ftr-370	960	13	’s	’s	PART
ftr-370	960	14	activities	activity	NOUN
ftr-370	960	15	to	to	PART
ftr-370	960	16	be	be	AUX
ftr-370	960	17	treated	treat	VERB
ftr-370	960	18	as	as	ADP
ftr-370	960	19	a	a	DET
ftr-370	960	20	separate	separate	ADJ
ftr-370	960	21	activity	activity	NOUN
ftr-370	960	22	.	.	PUNCT
ftr-370	961	1	comments	comment	NOUN
ftr-370	961	2	are	be	AUX
ftr-370	961	3	requested	request	VERB
ftr-370	961	4	by	by	ADP
ftr-370	961	5	11/4/08	11/4/08	NUM
ftr-370	961	6	.	.	PUNCT
ftr-370	962	1	the	the	DET
ftr-370	962	2	proposal	proposal	NOUN
ftr-370	962	3	would	would	AUX
ftr-370	962	4	be	be	AUX
ftr-370	962	5	effective	effective	ADJ
ftr-370	962	6	on	on	ADP
ftr-370	962	7	the	the	DET
ftr-370	962	8	date	date	NOUN
ftr-370	962	9	that	that	SCONJ
ftr-370	962	10	final	final	ADJ
ftr-370	962	11	guidance	guidance	NOUN
ftr-370	962	12	is	be	AUX
ftr-370	962	13	published	publish	VERB
ftr-370	962	14	.	.	PUNCT
ftr-370	963	1	4	4	X
ftr-370	963	2	.	.	X
ftr-370	963	3	a	a	DET
ftr-370	963	4	closing	closing	NOUN
ftr-370	963	5	agreement	agreement	NOUN
ftr-370	963	6	does	do	AUX
ftr-370	963	7	not	not	PART
ftr-370	963	8	override	override	VERB
ftr-370	963	9	the	the	DET
ftr-370	963	10	passive	passive	ADJ
ftr-370	963	11	activity	activity	NOUN
ftr-370	963	12	loss	loss	NOUN
ftr-370	963	13	rules	rule	NOUN
ftr-370	963	14	.	.	PUNCT
ftr-370	964	1	shelton	shelton	PROPN
ftr-370	964	2	v.	v.	PROPN
ftr-370	964	3	united	united	PROPN
ftr-370	964	4	states	states	PROPN
ftr-370	964	5	,	,	PUNCT
ftr-370	964	6	102	102	NUM
ftr-370	964	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	964	8	2008	2008	NUM
ftr-370	964	9	-	-	SYM
ftr-370	964	10	6287	6287	NUM
ftr-370	964	11	(	(	PUNCT
ftr-370	964	12	fed	fed	PROPN
ftr-370	964	13	.	.	PUNCT
ftr-370	965	1	cl	cl	NOUN
ftr-370	965	2	.	.	PUNCT
ftr-370	966	1	9/23/08	9/23/08	NUM
ftr-370	966	2	)	)	PUNCT
ftr-370	966	3	.	.	PUNCT
ftr-370	967	1	the	the	DET
ftr-370	967	2	taxpayers	taxpayer	NOUN
ftr-370	967	3	entered	enter	VERB
ftr-370	967	4	into	into	ADP
ftr-370	967	5	a	a	DET
ftr-370	967	6	closing	closing	NOUN
ftr-370	967	7	agreement	agreement	NOUN
ftr-370	967	8	in	in	ADP
ftr-370	967	9	a	a	DET
ftr-370	967	10	partnership	partnership	NOUN
ftr-370	967	11	audit	audit	NOUN
ftr-370	967	12	that	that	PRON
ftr-370	967	13	provided	provide	VERB
ftr-370	967	14	that	that	SCONJ
ftr-370	967	15	,	,	PUNCT
ftr-370	967	16	“	"	PUNCT
ftr-370	967	17	any	any	DET
ftr-370	967	18	losses	loss	NOUN
ftr-370	967	19	disallowed	disallow	VERB
ftr-370	967	20	under	under	ADP
ftr-370	967	21	this	this	DET
ftr-370	967	22	agreement	agreement	NOUN
ftr-370	967	23	are	be	AUX
ftr-370	967	24	suspended	suspend	VERB
ftr-370	967	25	under	under	ADP
ftr-370	967	26	i.r.c	i.r.c	NOUN
ftr-370	967	27	.	.	PUNCT
ftr-370	968	1	§	§	PROPN
ftr-370	968	2	465	465	NUM
ftr-370	968	3	.	.	PUNCT
ftr-370	969	1	such	such	ADJ
ftr-370	969	2	suspended	suspend	VERB
ftr-370	969	3	losses	loss	NOUN
ftr-370	969	4	may	may	AUX
ftr-370	969	5	be	be	AUX
ftr-370	969	6	used	use	VERB
ftr-370	969	7	to	to	PART
ftr-370	969	8	offset	offset	VERB
ftr-370	969	9	the	the	DET
ftr-370	969	10	taxpayers	taxpayer	NOUN
ftr-370	969	11	’	'	PUNCT
ftr-370	969	12	pro	pro	ADJ
ftr-370	969	13	rata	rata	ADJ
ftr-370	969	14	share	share	NOUN
ftr-370	969	15	of	of	ADP
ftr-370	969	16	any	any	DET
ftr-370	969	17	income	income	NOUN
ftr-370	969	18	earned	earn	VERB
ftr-370	969	19	by	by	ADP
ftr-370	969	20	the	the	DET
ftr-370	969	21	partnership	partnership	NOUN
ftr-370	969	22	and/or	and/or	CCONJ
ftr-370	969	23	other	other	ADJ
ftr-370	969	24	income	income	NOUN
ftr-370	969	25	in	in	ADP
ftr-370	969	26	accordance	accordance	NOUN
ftr-370	969	27	with	with	ADP
ftr-370	969	28	the	the	DET
ftr-370	969	29	operation	operation	NOUN
ftr-370	969	30	of	of	ADP
ftr-370	969	31	i.r.c	i.r.c	NOUN
ftr-370	969	32	.	.	PUNCT
ftr-370	970	1	§	§	PROPN
ftr-370	970	2	465	465	NUM
ftr-370	970	3	.	.	PUNCT
ftr-370	970	4	”	"	PUNCT
ftr-370	971	1	the	the	DET
ftr-370	971	2	taxpayer	taxpayer	NOUN
ftr-370	971	3	asserted	assert	VERB
ftr-370	971	4	that	that	SCONJ
ftr-370	971	5	the	the	DET
ftr-370	971	6	closing	closing	NOUN
ftr-370	971	7	agreement	agreement	NOUN
ftr-370	971	8	allowed	allow	VERB
ftr-370	971	9	deduction	deduction	NOUN
ftr-370	971	10	of	of	ADP
ftr-370	971	11	suspended	suspend	VERB
ftr-370	971	12	loss	loss	NOUN
ftr-370	971	13	in	in	ADP
ftr-370	971	14	a	a	DET
ftr-370	971	15	year	year	NOUN
ftr-370	971	16	that	that	PRON
ftr-370	971	17	atrisk	atrisk	PROPN
ftr-370	971	18	amounts	amount	NOUN
ftr-370	971	19	are	be	AUX
ftr-370	971	20	increased	increase	VERB
ftr-370	971	21	,	,	PUNCT
ftr-370	971	22	regardless	regardless	ADV
ftr-370	971	23	of	of	ADP
ftr-370	971	24	the	the	DET
ftr-370	971	25	passive	passive	ADJ
ftr-370	971	26	activity	activity	NOUN
ftr-370	971	27	loss	loss	NOUN
ftr-370	971	28	limitation	limitation	NOUN
ftr-370	971	29	of	of	ADP
ftr-370	971	30	§	§	PROPN
ftr-370	971	31	469	469	NUM
ftr-370	971	32	.	.	PUNCT
ftr-370	972	1	the	the	DET
ftr-370	972	2	claims	claim	NOUN
ftr-370	972	3	court	court	PROPN
ftr-370	972	4	(	(	PUNCT
ftr-370	972	5	judge	judge	PROPN
ftr-370	972	6	miller	miller	PROPN
ftr-370	972	7	)	)	PUNCT
ftr-370	972	8	held	hold	VERB
ftr-370	972	9	on	on	ADP
ftr-370	972	10	summary	summary	NOUN
ftr-370	972	11	judgment	judgment	NOUN
ftr-370	972	12	that	that	SCONJ
ftr-370	972	13	§	§	PROPN
ftr-370	972	14	469	469	NUM
ftr-370	972	15	always	always	ADV
ftr-370	972	16	applies	apply	VERB
ftr-370	972	17	after	after	SCONJ
ftr-370	972	18	the	the	DET
ftr-370	972	19	limitation	limitation	NOUN
ftr-370	972	20	of	of	ADP
ftr-370	972	21	§	§	PROPN
ftr-370	972	22	465	465	NUM
ftr-370	972	23	is	be	AUX
ftr-370	972	24	overcome	overcome	VERB
ftr-370	972	25	and	and	CCONJ
ftr-370	972	26	that	that	SCONJ
ftr-370	972	27	any	any	DET
ftr-370	972	28	absence	absence	NOUN
ftr-370	972	29	of	of	ADP
ftr-370	972	30	a	a	DET
ftr-370	972	31	reference	reference	NOUN
ftr-370	972	32	to	to	ADP
ftr-370	972	33	§	§	PROPN
ftr-370	972	34	469	469	NUM
ftr-370	972	35	in	in	ADP
ftr-370	972	36	the	the	DET
ftr-370	972	37	closing	closing	NOUN
ftr-370	972	38	agreement	agreement	NOUN
ftr-370	972	39	does	do	AUX
ftr-370	972	40	not	not	PART
ftr-370	972	41	eliminate	eliminate	VERB
ftr-370	972	42	its	its	PRON
ftr-370	972	43	application	application	NOUN
ftr-370	972	44	.	.	PUNCT
ftr-370	973	1	iii	iii	X
ftr-370	973	2	.	.	PUNCT
ftr-370	974	1	investment	investment	NOUN
ftr-370	974	2	gain	gain	VERB
ftr-370	974	3	a.	a.	NOUN
ftr-370	974	4	capital	capital	NOUN
ftr-370	974	5	gain	gain	NOUN
ftr-370	974	6	and	and	CCONJ
ftr-370	974	7	loss	loss	NOUN
ftr-370	974	8	1	1	NUM
ftr-370	974	9	.	.	PUNCT
ftr-370	975	1	the	the	DET
ftr-370	975	2	ever	ever	ADV
ftr-370	975	3	-	-	PUNCT
ftr-370	975	4	expanding	expand	VERB
ftr-370	975	5	deemed	deem	VERB
ftr-370	975	6	sale	sale	NOUN
ftr-370	975	7	or	or	CCONJ
ftr-370	975	8	exchange	exchange	NOUN
ftr-370	975	9	concept	concept	NOUN
ftr-370	975	10	limits	limit	VERB
ftr-370	975	11	ordinary	ordinary	ADJ
ftr-370	975	12	loss	loss	NOUN
ftr-370	975	13	deductions	deduction	NOUN
ftr-370	975	14	.	.	PUNCT
ftr-370	976	1	reg-101001	reg-101001	PROPN
ftr-370	976	2	-	-	PUNCT
ftr-370	976	3	05	05	NUM
ftr-370	976	4	,	,	PUNCT
ftr-370	976	5	abandonment	abandonment	NOUN
ftr-370	976	6	of	of	ADP
ftr-370	976	7	stock	stock	NOUN
ftr-370	976	8	and	and	CCONJ
ftr-370	976	9	other	other	ADJ
ftr-370	976	10	securities	security	NOUN
ftr-370	976	11	,	,	PUNCT
ftr-370	976	12	72	72	NUM
ftr-370	976	13	f.r	f.r	NOUN
ftr-370	976	14	.	.	NOUN
ftr-370	976	15	41468	41468	NUM
ftr-370	976	16	(	(	PUNCT
ftr-370	976	17	7/30/07	7/30/07	NUM
ftr-370	976	18	)	)	PUNCT
ftr-370	976	19	.	.	PUNCT
ftr-370	977	1	prop	prop	NOUN
ftr-370	977	2	.	.	PUNCT
ftr-370	978	1	reg	reg	PROPN
ftr-370	978	2	.	.	PUNCT
ftr-370	979	1	§	§	PROPN
ftr-370	979	2	1.165	1.165	NUM
ftr-370	979	3	-	-	SYM
ftr-370	979	4	5(i	5(i	NUM
ftr-370	979	5	)	)	PUNCT
ftr-370	979	6	would	would	AUX
ftr-370	979	7	provide	provide	VERB
ftr-370	979	8	that	that	SCONJ
ftr-370	979	9	a	a	DET
ftr-370	979	10	security	security	NOUN
ftr-370	979	11	that	that	PRON
ftr-370	979	12	has	have	AUX
ftr-370	979	13	been	be	AUX
ftr-370	979	14	abandoned	abandon	VERB
ftr-370	979	15	is	be	AUX
ftr-370	979	16	treated	treat	VERB
ftr-370	979	17	as	as	ADP
ftr-370	979	18	a	a	DET
ftr-370	979	19	wholly	wholly	ADV
ftr-370	979	20	2009	2009	NUM
ftr-370	979	21	]	]	PUNCT
ftr-370	979	22	recent	recent	ADJ
ftr-370	979	23	developments	development	NOUN
ftr-370	979	24	in	in	ADP
ftr-370	979	25	federal	federal	ADJ
ftr-370	979	26	income	income	NOUN
ftr-370	979	27	taxation	taxation	NOUN
ftr-370	979	28	321	321	NUM
ftr-370	979	29	worthless	worthless	ADJ
ftr-370	979	30	security	security	NOUN
ftr-370	979	31	.	.	PUNCT
ftr-370	980	1	to	to	PART
ftr-370	980	2	abandon	abandon	VERB
ftr-370	980	3	a	a	DET
ftr-370	980	4	security	security	NOUN
ftr-370	980	5	,	,	PUNCT
ftr-370	980	6	a	a	DET
ftr-370	980	7	taxpayer	taxpayer	NOUN
ftr-370	980	8	must	must	AUX
ftr-370	980	9	permanently	permanently	ADV
ftr-370	980	10	surrender	surrender	VERB
ftr-370	980	11	and	and	CCONJ
ftr-370	980	12	relinquish	relinquish	VERB
ftr-370	980	13	all	all	DET
ftr-370	980	14	rights	right	NOUN
ftr-370	980	15	in	in	ADP
ftr-370	980	16	the	the	DET
ftr-370	980	17	security	security	NOUN
ftr-370	980	18	and	and	CCONJ
ftr-370	980	19	receive	receive	VERB
ftr-370	980	20	no	no	DET
ftr-370	980	21	consideration	consideration	NOUN
ftr-370	980	22	in	in	ADP
ftr-370	980	23	exchange	exchange	NOUN
ftr-370	980	24	for	for	ADP
ftr-370	980	25	it	it	PRON
ftr-370	980	26	.	.	PUNCT
ftr-370	981	1	thus	thus	ADV
ftr-370	981	2	,	,	PUNCT
ftr-370	981	3	if	if	SCONJ
ftr-370	981	4	the	the	DET
ftr-370	981	5	abandoned	abandon	VERB
ftr-370	981	6	security	security	NOUN
ftr-370	981	7	(	(	PUNCT
ftr-370	981	8	other	other	ADJ
ftr-370	981	9	than	than	ADP
ftr-370	981	10	a	a	DET
ftr-370	981	11	security	security	NOUN
ftr-370	981	12	in	in	ADP
ftr-370	981	13	an	an	DET
ftr-370	981	14	affiliated	affiliated	ADJ
ftr-370	981	15	corporation	corporation	NOUN
ftr-370	981	16	subject	subject	ADJ
ftr-370	981	17	to	to	ADP
ftr-370	981	18	§	§	PROPN
ftr-370	981	19	165(g)(3	165(g)(3	NUM
ftr-370	981	20	)	)	PUNCT
ftr-370	981	21	)	)	PUNCT
ftr-370	981	22	is	be	AUX
ftr-370	981	23	a	a	DET
ftr-370	981	24	capital	capital	NOUN
ftr-370	981	25	asset	asset	NOUN
ftr-370	981	26	,	,	PUNCT
ftr-370	981	27	the	the	DET
ftr-370	981	28	resulting	result	VERB
ftr-370	981	29	loss	loss	NOUN
ftr-370	981	30	is	be	AUX
ftr-370	981	31	a	a	DET
ftr-370	981	32	capital	capital	NOUN
ftr-370	981	33	loss	loss	NOUN
ftr-370	981	34	incurred	incur	VERB
ftr-370	981	35	on	on	ADP
ftr-370	981	36	the	the	DET
ftr-370	981	37	last	last	ADJ
ftr-370	981	38	day	day	NOUN
ftr-370	981	39	of	of	ADP
ftr-370	981	40	the	the	DET
ftr-370	981	41	taxable	taxable	ADJ
ftr-370	981	42	year	year	NOUN
ftr-370	981	43	.	.	PUNCT
ftr-370	982	1	all	all	DET
ftr-370	982	2	the	the	DET
ftr-370	982	3	facts	fact	NOUN
ftr-370	982	4	and	and	CCONJ
ftr-370	982	5	circumstances	circumstance	NOUN
ftr-370	982	6	determine	determine	VERB
ftr-370	982	7	whether	whether	SCONJ
ftr-370	982	8	the	the	DET
ftr-370	982	9	transaction	transaction	NOUN
ftr-370	982	10	is	be	AUX
ftr-370	982	11	properly	properly	ADV
ftr-370	982	12	characterized	characterize	VERB
ftr-370	982	13	as	as	ADP
ftr-370	982	14	an	an	DET
ftr-370	982	15	abandonment	abandonment	NOUN
ftr-370	982	16	or	or	CCONJ
ftr-370	982	17	other	other	ADJ
ftr-370	982	18	type	type	NOUN
ftr-370	982	19	of	of	ADP
ftr-370	982	20	transaction	transaction	NOUN
ftr-370	982	21	,	,	PUNCT
ftr-370	982	22	such	such	ADJ
ftr-370	982	23	as	as	ADP
ftr-370	982	24	an	an	DET
ftr-370	982	25	actual	actual	ADJ
ftr-370	982	26	sale	sale	NOUN
ftr-370	982	27	or	or	CCONJ
ftr-370	982	28	exchange	exchange	NOUN
ftr-370	982	29	,	,	PUNCT
ftr-370	982	30	contribution	contribution	NOUN
ftr-370	982	31	to	to	ADP
ftr-370	982	32	capital	capital	NOUN
ftr-370	982	33	,	,	PUNCT
ftr-370	982	34	dividend	dividend	NOUN
ftr-370	982	35	,	,	PUNCT
ftr-370	982	36	or	or	CCONJ
ftr-370	982	37	gift	gift	NOUN
ftr-370	982	38	.	.	PUNCT
ftr-370	983	1	these	these	DET
ftr-370	983	2	proposed	propose	VERB
ftr-370	983	3	regulations	regulation	NOUN
ftr-370	983	4	will	will	AUX
ftr-370	983	5	be	be	AUX
ftr-370	983	6	effective	effective	ADJ
ftr-370	983	7	after	after	ADP
ftr-370	983	8	the	the	DET
ftr-370	983	9	date	date	NOUN
ftr-370	983	10	of	of	ADP
ftr-370	983	11	publication	publication	NOUN
ftr-370	983	12	of	of	ADP
ftr-370	983	13	final	final	ADJ
ftr-370	983	14	regulations	regulation	NOUN
ftr-370	983	15	.	.	PUNCT
ftr-370	984	1	a.	a.	PROPN
ftr-370	984	2	finalized	finalize	VERB
ftr-370	984	3	in	in	ADP
ftr-370	984	4	the	the	DET
ftr-370	984	5	blink	blink	NOUN
ftr-370	984	6	of	of	ADP
ftr-370	984	7	an	an	DET
ftr-370	984	8	eye	eye	NOUN
ftr-370	984	9	.	.	PUNCT
ftr-370	985	1	t.d	t.d	PROPN
ftr-370	985	2	.	.	NOUN
ftr-370	985	3	9386	9386	NUM
ftr-370	985	4	,	,	PUNCT
ftr-370	985	5	abandonment	abandonment	NOUN
ftr-370	985	6	of	of	ADP
ftr-370	985	7	stock	stock	NOUN
ftr-370	985	8	or	or	CCONJ
ftr-370	985	9	other	other	ADJ
ftr-370	985	10	securities	security	NOUN
ftr-370	985	11	,	,	PUNCT
ftr-370	986	1	73	73	NUM
ftr-370	986	2	f.r	f.r	NOUN
ftr-370	986	3	.	.	PROPN
ftr-370	986	4	13124	13124	NUM
ftr-370	986	5	(	(	PUNCT
ftr-370	986	6	3/12/08	3/12/08	NUM
ftr-370	986	7	)	)	PUNCT
ftr-370	986	8	.	.	PUNCT
ftr-370	987	1	the	the	DET
ftr-370	987	2	proposed	propose	VERB
ftr-370	987	3	regulations	regulation	NOUN
ftr-370	987	4	were	be	AUX
ftr-370	987	5	adopted	adopt	VERB
ftr-370	987	6	as	as	ADP
ftr-370	987	7	final	final	ADJ
ftr-370	987	8	regulations	regulation	NOUN
ftr-370	987	9	,	,	PUNCT
ftr-370	987	10	without	without	ADP
ftr-370	987	11	change	change	NOUN
ftr-370	987	12	,	,	PUNCT
ftr-370	987	13	and	and	CCONJ
ftr-370	987	14	are	be	AUX
ftr-370	987	15	effective	effective	ADJ
ftr-370	987	16	for	for	ADP
ftr-370	987	17	any	any	DET
ftr-370	987	18	abandonment	abandonment	NOUN
ftr-370	987	19	of	of	ADP
ftr-370	987	20	stock	stock	NOUN
ftr-370	987	21	or	or	CCONJ
ftr-370	987	22	other	other	ADJ
ftr-370	987	23	securities	security	NOUN
ftr-370	987	24	after	after	ADP
ftr-370	987	25	3/12/08	3/12/08	NUM
ftr-370	987	26	.	.	NOUN
ftr-370	988	1	2	2	NUM
ftr-370	988	2	.	.	PUNCT
ftr-370	988	3	despite	despite	SCONJ
ftr-370	988	4	repeated	repeat	VERB
ftr-370	988	5	tries	try	NOUN
ftr-370	988	6	,	,	PUNCT
ftr-370	988	7	insurance	insurance	NOUN
ftr-370	988	8	agency	agency	NOUN
ftr-370	988	9	termination	termination	NOUN
ftr-370	988	10	payments	payment	NOUN
ftr-370	988	11	continue	continue	VERB
ftr-370	988	12	to	to	PART
ftr-370	988	13	be	be	AUX
ftr-370	988	14	denied	deny	VERB
ftr-370	988	15	capital	capital	NOUN
ftr-370	988	16	gains	gain	NOUN
ftr-370	988	17	treatment	treatment	NOUN
ftr-370	988	18	.	.	PUNCT
ftr-370	989	1	trantina	trantina	PROPN
ftr-370	989	2	v.	v.	PROPN
ftr-370	989	3	united	united	PROPN
ftr-370	989	4	states	states	PROPN
ftr-370	989	5	,	,	PUNCT
ftr-370	989	6	512	512	NUM
ftr-370	989	7	f.3d	f.3d	NUM
ftr-370	989	8	567	567	NUM
ftr-370	989	9	(	(	PUNCT
ftr-370	989	10	9th	9th	ADJ
ftr-370	989	11	cir	cir	NOUN
ftr-370	989	12	.	.	PUNCT
ftr-370	990	1	1/9/08	1/9/08	NUM
ftr-370	990	2	)	)	PUNCT
ftr-370	990	3	.	.	PUNCT
ftr-370	991	1	the	the	DET
ftr-370	991	2	taxpayer	taxpayer	NOUN
ftr-370	991	3	was	be	AUX
ftr-370	991	4	a	a	DET
ftr-370	991	5	state	state	NOUN
ftr-370	991	6	farm	farm	NOUN
ftr-370	991	7	insurance	insurance	NOUN
ftr-370	991	8	agent	agent	NOUN
ftr-370	991	9	,	,	PUNCT
ftr-370	991	10	who	who	PRON
ftr-370	991	11	sold	sell	VERB
ftr-370	991	12	policies	policy	NOUN
ftr-370	991	13	exclusively	exclusively	ADV
ftr-370	991	14	for	for	ADP
ftr-370	991	15	state	state	NOUN
ftr-370	991	16	farm	farm	NOUN
ftr-370	991	17	as	as	ADP
ftr-370	991	18	an	an	DET
ftr-370	991	19	independent	independent	ADJ
ftr-370	991	20	contractor	contractor	NOUN
ftr-370	991	21	,	,	PUNCT
ftr-370	991	22	operating	operate	VERB
ftr-370	991	23	his	his	PRON
ftr-370	991	24	own	own	ADJ
ftr-370	991	25	agency	agency	NOUN
ftr-370	991	26	,	,	PUNCT
ftr-370	991	27	developing	develop	VERB
ftr-370	991	28	clients	client	NOUN
ftr-370	991	29	,	,	PUNCT
ftr-370	991	30	hiring	hire	VERB
ftr-370	991	31	employees	employee	NOUN
ftr-370	991	32	,	,	PUNCT
ftr-370	991	33	and	and	CCONJ
ftr-370	991	34	paying	pay	VERB
ftr-370	991	35	expenses	expense	NOUN
ftr-370	991	36	.	.	PUNCT
ftr-370	992	1	upon	upon	SCONJ
ftr-370	992	2	retirement	retirement	NOUN
ftr-370	992	3	,	,	PUNCT
ftr-370	992	4	the	the	DET
ftr-370	992	5	taxpayer	taxpayer	NOUN
ftr-370	992	6	returned	return	VERB
ftr-370	992	7	all	all	PRON
ftr-370	992	8	of	of	ADP
ftr-370	992	9	state	state	NOUN
ftr-370	992	10	farm	farm	NOUN
ftr-370	992	11	’s	’s	PART
ftr-370	992	12	property	property	NOUN
ftr-370	992	13	to	to	ADP
ftr-370	992	14	it	it	PRON
ftr-370	992	15	,	,	PUNCT
ftr-370	992	16	but	but	CCONJ
ftr-370	992	17	transferred	transfer	VERB
ftr-370	992	18	no	no	DET
ftr-370	992	19	identifiable	identifiable	ADJ
ftr-370	992	20	assets	asset	NOUN
ftr-370	992	21	of	of	ADP
ftr-370	992	22	his	his	PRON
ftr-370	992	23	own	own	ADJ
ftr-370	992	24	,	,	PUNCT
ftr-370	992	25	and	and	CCONJ
ftr-370	992	26	he	he	PRON
ftr-370	992	27	received	receive	VERB
ftr-370	992	28	a	a	DET
ftr-370	992	29	“	"	PUNCT
ftr-370	992	30	termination	termination	NOUN
ftr-370	992	31	payment	payment	NOUN
ftr-370	992	32	.	.	PUNCT
ftr-370	992	33	”	"	PUNCT
ftr-370	993	1	the	the	DET
ftr-370	993	2	insurance	insurance	NOUN
ftr-370	993	3	policies	policy	NOUN
ftr-370	993	4	he	he	PRON
ftr-370	993	5	had	have	AUX
ftr-370	993	6	written	write	VERB
ftr-370	993	7	were	be	AUX
ftr-370	993	8	assigned	assign	VERB
ftr-370	993	9	to	to	ADP
ftr-370	993	10	a	a	DET
ftr-370	993	11	successor	successor	NOUN
ftr-370	993	12	agent	agent	NOUN
ftr-370	993	13	.	.	PUNCT
ftr-370	994	1	the	the	DET
ftr-370	994	2	taxpayer	taxpayer	NOUN
ftr-370	994	3	argued	argue	VERB
ftr-370	994	4	that	that	SCONJ
ftr-370	994	5	he	he	PRON
ftr-370	994	6	realized	realize	VERB
ftr-370	994	7	a	a	DET
ftr-370	994	8	capital	capital	NOUN
ftr-370	994	9	gain	gain	NOUN
ftr-370	994	10	on	on	ADP
ftr-370	994	11	the	the	DET
ftr-370	994	12	transfer	transfer	NOUN
ftr-370	994	13	to	to	ADP
ftr-370	994	14	state	state	NOUN
ftr-370	994	15	farm	farm	NOUN
ftr-370	994	16	of	of	ADP
ftr-370	994	17	his	his	PRON
ftr-370	994	18	insurance	insurance	NOUN
ftr-370	994	19	agency	agency	NOUN
ftr-370	994	20	agreement	agreement	NOUN
ftr-370	994	21	[	[	X
ftr-370	994	22	the	the	DET
ftr-370	994	23	‘	'	PUNCT
ftr-370	994	24	corporate	corporate	ADJ
ftr-370	994	25	agreement	agreement	NOUN
ftr-370	994	26	”	"	PUNCT
ftr-370	994	27	]	]	PUNCT
ftr-370	994	28	.	.	PUNCT
ftr-370	995	1	the	the	DET
ftr-370	995	2	ninth	ninth	ADJ
ftr-370	995	3	circuit	circuit	NOUN
ftr-370	995	4	(	(	PUNCT
ftr-370	995	5	judge	judge	NOUN
ftr-370	995	6	bybee	bybee	PROPN
ftr-370	995	7	)	)	PUNCT
ftr-370	995	8	denied	deny	VERB
ftr-370	995	9	the	the	DET
ftr-370	995	10	taxpayer	taxpayer	NOUN
ftr-370	995	11	capital	capital	NOUN
ftr-370	995	12	gain	gain	VERB
ftr-370	995	13	treatment	treatment	NOUN
ftr-370	995	14	with	with	ADP
ftr-370	995	15	respect	respect	NOUN
ftr-370	995	16	to	to	ADP
ftr-370	995	17	the	the	DET
ftr-370	995	18	termination	termination	NOUN
ftr-370	995	19	payment	payment	NOUN
ftr-370	995	20	.	.	PUNCT
ftr-370	996	1	he	he	PRON
ftr-370	996	2	transferred	transfer	VERB
ftr-370	996	3	no	no	DET
ftr-370	996	4	assets	asset	NOUN
ftr-370	996	5	that	that	PRON
ftr-370	996	6	owned	own	VERB
ftr-370	996	7	.	.	PUNCT
ftr-370	997	1	a	a	DET
ftr-370	997	2	precondition	precondition	NOUN
ftr-370	997	3	to	to	ADP
ftr-370	997	4	realizing	realize	VERB
ftr-370	997	5	a	a	DET
ftr-370	997	6	long	long	ADJ
ftr-370	997	7	-	-	PUNCT
ftr-370	997	8	term	term	NOUN
ftr-370	997	9	capital	capital	NOUN
ftr-370	997	10	gain	gain	NOUN
ftr-370	997	11	is	be	AUX
ftr-370	997	12	the	the	DET
ftr-370	997	13	ownership	ownership	NOUN
ftr-370	997	14	of	of	ADP
ftr-370	997	15	a	a	DET
ftr-370	997	16	capital	capital	NOUN
ftr-370	997	17	asset	asset	NOUN
ftr-370	997	18	.	.	PUNCT
ftr-370	998	1	yet	yet	ADV
ftr-370	998	2	under	under	ADP
ftr-370	998	3	the	the	DET
ftr-370	998	4	express	express	ADJ
ftr-370	998	5	terms	term	NOUN
ftr-370	998	6	of	of	ADP
ftr-370	998	7	trantina	trantina	NOUN
ftr-370	998	8	’s	’s	PART
ftr-370	998	9	corporate	corporate	ADJ
ftr-370	998	10	agreement	agreement	NOUN
ftr-370	998	11	with	with	ADP
ftr-370	998	12	state	state	NOUN
ftr-370	998	13	farm	farm	NOUN
ftr-370	998	14	,	,	PUNCT
ftr-370	998	15	trantina	trantina	NOUN
ftr-370	998	16	simply	simply	ADV
ftr-370	998	17	had	have	VERB
ftr-370	998	18	no	no	DET
ftr-370	998	19	property	property	NOUN
ftr-370	998	20	that	that	PRON
ftr-370	998	21	could	could	AUX
ftr-370	998	22	be	be	AUX
ftr-370	998	23	sold	sell	VERB
ftr-370	998	24	or	or	CCONJ
ftr-370	998	25	exchanged	exchange	VERB
ftr-370	998	26	.	.	PUNCT
ftr-370	999	1	...	...	PUNCT
ftr-370	999	2	to	to	PART
ftr-370	999	3	quote	quote	VERB
ftr-370	999	4	the	the	DET
ftr-370	999	5	district	district	NOUN
ftr-370	999	6	court	court	NOUN
ftr-370	999	7	,	,	PUNCT
ftr-370	999	8	‘	'	PUNCT
ftr-370	999	9	[	[	X
ftr-370	999	10	t]he	t]he	X
ftr-370	999	11	suggestion	suggestion	NOUN
ftr-370	999	12	that	that	SCONJ
ftr-370	999	13	the	the	DET
ftr-370	999	14	corporate	corporate	ADJ
ftr-370	999	15	agreement	agreement	NOUN
ftr-370	999	16	is	be	AUX
ftr-370	999	17	itself	itself	PRON
ftr-370	999	18	an	an	DET
ftr-370	999	19	asset	asset	NOUN
ftr-370	999	20	,	,	PUNCT
ftr-370	999	21	when	when	SCONJ
ftr-370	999	22	it	it	PRON
ftr-370	999	23	declares	declare	VERB
ftr-370	999	24	that	that	SCONJ
ftr-370	999	25	all	all	DET
ftr-370	999	26	assets	asset	NOUN
ftr-370	999	27	pertaining	pertain	VERB
ftr-370	999	28	to	to	ADP
ftr-370	999	29	plaintiffs	plaintiff	NOUN
ftr-370	999	30	’	'	PUNCT
ftr-370	999	31	insurance	insurance	NOUN
ftr-370	999	32	agency	agency	NOUN
ftr-370	999	33	belong	belong	VERB
ftr-370	999	34	to	to	ADP
ftr-370	999	35	state	state	NOUN
ftr-370	999	36	farm	farm	NOUN
ftr-370	999	37	,	,	PUNCT
ftr-370	999	38	is	be	AUX
ftr-370	999	39	paradoxical	paradoxical	ADJ
ftr-370	999	40	.	.	PUNCT
ftr-370	999	41	’	'	PUNCT
ftr-370	1000	1	trantina	trantina	PROPN
ftr-370	1000	2	,	,	PUNCT
ftr-370	1000	3	381	381	NUM
ftr-370	1000	4	f.	f.	PROPN
ftr-370	1000	5	supp	supp	PROPN
ftr-370	1000	6	.	.	PUNCT
ftr-370	1001	1	2d	2d	PROPN
ftr-370	1001	2	at	at	ADP
ftr-370	1001	3	1106	1106	NUM
ftr-370	1001	4	.	.	PUNCT
ftr-370	1002	1	it	it	PRON
ftr-370	1002	2	is	be	AUX
ftr-370	1002	3	likewise	likewise	ADV
ftr-370	1002	4	paradoxical	paradoxical	ADJ
ftr-370	1002	5	to	to	PART
ftr-370	1002	6	suggest	suggest	VERB
ftr-370	1002	7	that	that	SCONJ
ftr-370	1002	8	the	the	DET
ftr-370	1002	9	corporate	corporate	ADJ
ftr-370	1002	10	agreement	agreement	NOUN
ftr-370	1002	11	was	be	AUX
ftr-370	1002	12	an	an	DET
ftr-370	1002	13	asset	asset	NOUN
ftr-370	1002	14	when	when	SCONJ
ftr-370	1002	15	the	the	DET
ftr-370	1002	16	agreement	agreement	NOUN
ftr-370	1002	17	itself	itself	PRON
ftr-370	1002	18	stated	state	VERB
ftr-370	1002	19	that	that	SCONJ
ftr-370	1002	20	it	it	PRON
ftr-370	1002	21	could	could	AUX
ftr-370	1002	22	not	not	PART
ftr-370	1002	23	be	be	AUX
ftr-370	1002	24	sold	sell	VERB
ftr-370	1002	25	or	or	CCONJ
ftr-370	1002	26	otherwise	otherwise	ADV
ftr-370	1002	27	exchanged	exchange	VERB
ftr-370	1002	28	.	.	PUNCT
ftr-370	1003	1	...	...	PUNCT
ftr-370	1004	1	instead	instead	ADV
ftr-370	1004	2	,	,	PUNCT
ftr-370	1004	3	the	the	DET
ftr-370	1004	4	better	well	ADJ
ftr-370	1004	5	view	view	NOUN
ftr-370	1004	6	of	of	ADP
ftr-370	1004	7	the	the	DET
ftr-370	1004	8	termination	termination	NOUN
ftr-370	1004	9	payments	payment	NOUN
ftr-370	1004	10	is	be	AUX
ftr-370	1004	11	that	that	SCONJ
ftr-370	1004	12	they	they	PRON
ftr-370	1004	13	were	be	AUX
ftr-370	1004	14	made	make	VERB
ftr-370	1004	15	pursuant	pursuant	ADJ
ftr-370	1004	16	to	to	ADP
ftr-370	1004	17	,	,	PUNCT
ftr-370	1004	18	not	not	PART
ftr-370	1004	19	in	in	ADP
ftr-370	1004	20	exchange	exchange	NOUN
ftr-370	1004	21	for	for	ADP
ftr-370	1004	22	,	,	PUNCT
ftr-370	1004	23	the	the	DET
ftr-370	1004	24	corporate	corporate	ADJ
ftr-370	1004	25	agreement	agreement	NOUN
ftr-370	1004	26	.	.	PUNCT
ftr-370	1005	1	322	322	NUM
ftr-370	1005	2	florida	florida	PROPN
ftr-370	1005	3	tax	tax	NOUN
ftr-370	1005	4	review	review	NOUN
ftr-370	1005	5	[	[	X
ftr-370	1005	6	vol	vol	NOUN
ftr-370	1005	7	.	.	PUNCT
ftr-370	1006	1	9	9	NUM
ftr-370	1006	2	:	:	PUNCT
ftr-370	1006	3	si	si	X
ftr-370	1006	4	the	the	DET
ftr-370	1006	5	entire	entire	ADJ
ftr-370	1006	6	termination	termination	NOUN
ftr-370	1006	7	payment	payment	NOUN
ftr-370	1006	8	was	be	AUX
ftr-370	1006	9	ordinary	ordinary	ADJ
ftr-370	1006	10	income	income	NOUN
ftr-370	1006	11	.	.	PUNCT
ftr-370	1007	1	the	the	DET
ftr-370	1007	2	facts	fact	NOUN
ftr-370	1007	3	and	and	CCONJ
ftr-370	1007	4	analysis	analysis	NOUN
ftr-370	1007	5	were	be	AUX
ftr-370	1007	6	substantially	substantially	ADV
ftr-370	1007	7	similar	similar	ADJ
ftr-370	1007	8	to	to	ADP
ftr-370	1007	9	those	those	PRON
ftr-370	1007	10	in	in	ADP
ftr-370	1007	11	baker	baker	PROPN
ftr-370	1007	12	v.	v.	PROPN
ftr-370	1007	13	commissioner	commissioner	PROPN
ftr-370	1007	14	,	,	PUNCT
ftr-370	1007	15	338	338	NUM
ftr-370	1007	16	f.3d	f.3d	NUM
ftr-370	1007	17	789	789	NUM
ftr-370	1007	18	(	(	PUNCT
ftr-370	1007	19	7th	7th	ADJ
ftr-370	1007	20	cir	cir	NOUN
ftr-370	1007	21	.	.	PUNCT
ftr-370	1007	22	2003	2003	NUM
ftr-370	1007	23	)	)	PUNCT
ftr-370	1007	24	.	.	PUNCT
ftr-370	1008	1	3	3	X
ftr-370	1008	2	.	.	X
ftr-370	1008	3	taxpayer	taxpayer	NOUN
ftr-370	1008	4	could	could	AUX
ftr-370	1008	5	not	not	PART
ftr-370	1008	6	prove	prove	VERB
ftr-370	1008	7	he	he	PRON
ftr-370	1008	8	sold	sell	VERB
ftr-370	1008	9	personal	personal	ADJ
ftr-370	1008	10	goodwill	goodwill	NOUN
ftr-370	1008	11	when	when	SCONJ
ftr-370	1008	12	the	the	DET
ftr-370	1008	13	payment	payment	NOUN
ftr-370	1008	14	was	be	AUX
ftr-370	1008	15	characterized	characterize	VERB
ftr-370	1008	16	as	as	ADP
ftr-370	1008	17	being	be	AUX
ftr-370	1008	18	for	for	ADP
ftr-370	1008	19	a	a	DET
ftr-370	1008	20	noncompete	noncompete	NOUN
ftr-370	1008	21	agreement	agreement	NOUN
ftr-370	1008	22	.	.	PUNCT
ftr-370	1009	1	muskat	muskat	PROPN
ftr-370	1009	2	v.	v.	CCONJ
ftr-370	1009	3	united	united	PROPN
ftr-370	1009	4	states	states	PROPN
ftr-370	1009	5	,	,	PUNCT
ftr-370	1009	6	101	101	NUM
ftr-370	1009	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	1009	8	2008	2008	NUM
ftr-370	1009	9	-	-	SYM
ftr-370	1009	10	1606	1606	NUM
ftr-370	1009	11	(	(	PUNCT
ftr-370	1009	12	d.	d.	PROPN
ftr-370	1009	13	n.h	n.h	PROPN
ftr-370	1009	14	.	.	PROPN
ftr-370	1009	15	4/2/08	4/2/08	NUM
ftr-370	1009	16	)	)	PUNCT
ftr-370	1009	17	.	.	PUNCT
ftr-370	1010	1	the	the	DET
ftr-370	1010	2	district	district	NOUN
ftr-370	1010	3	court	court	NOUN
ftr-370	1010	4	denied	deny	VERB
ftr-370	1010	5	taxpayer	taxpayer	NOUN
ftr-370	1010	6	’s	’s	PART
ftr-370	1010	7	claim	claim	NOUN
ftr-370	1010	8	for	for	ADP
ftr-370	1010	9	refund	refund	NOUN
ftr-370	1010	10	on	on	ADP
ftr-370	1010	11	the	the	DET
ftr-370	1010	12	ground	ground	NOUN
ftr-370	1010	13	that	that	SCONJ
ftr-370	1010	14	$	$	SYM
ftr-370	1010	15	1,000,000	1,000,000	NUM
ftr-370	1010	16	paid	pay	VERB
ftr-370	1010	17	to	to	ADP
ftr-370	1010	18	corporate	corporate	ADJ
ftr-370	1010	19	ceo	ceo	NOUN
ftr-370	1010	20	and	and	CCONJ
ftr-370	1010	21	37	37	NUM
ftr-370	1010	22	%	%	NOUN
ftr-370	1010	23	shareholder	shareholder	NOUN
ftr-370	1010	24	as	as	ADP
ftr-370	1010	25	payment	payment	NOUN
ftr-370	1010	26	under	under	ADP
ftr-370	1010	27	a	a	DET
ftr-370	1010	28	noncompetition	noncompetition	NOUN
ftr-370	1010	29	agreement	agreement	NOUN
ftr-370	1010	30	was	be	AUX
ftr-370	1010	31	in	in	ADP
ftr-370	1010	32	fact	fact	NOUN
ftr-370	1010	33	payment	payment	NOUN
ftr-370	1010	34	for	for	ADP
ftr-370	1010	35	personal	personal	ADJ
ftr-370	1010	36	goodwill	goodwill	NOUN
ftr-370	1010	37	.	.	PUNCT
ftr-370	1011	1	the	the	DET
ftr-370	1011	2	taxpayer	taxpayer	NOUN
ftr-370	1011	3	’s	’s	PART
ftr-370	1011	4	age	age	NOUN
ftr-370	1011	5	and	and	CCONJ
ftr-370	1011	6	lack	lack	NOUN
ftr-370	1011	7	of	of	ADP
ftr-370	1011	8	interest	interest	NOUN
ftr-370	1011	9	in	in	ADP
ftr-370	1011	10	competing	compete	VERB
ftr-370	1011	11	were	be	AUX
ftr-370	1011	12	not	not	PART
ftr-370	1011	13	enough	enough	ADJ
ftr-370	1011	14	to	to	PART
ftr-370	1011	15	convince	convince	VERB
ftr-370	1011	16	the	the	DET
ftr-370	1011	17	court	court	NOUN
ftr-370	1011	18	that	that	SCONJ
ftr-370	1011	19	the	the	DET
ftr-370	1011	20	non	non	ADJ
ftr-370	1011	21	-	-	ADJ
ftr-370	1011	22	competition	competition	ADJ
ftr-370	1011	23	provision	provision	NOUN
ftr-370	1011	24	in	in	ADP
ftr-370	1011	25	the	the	DET
ftr-370	1011	26	agreement	agreement	NOUN
ftr-370	1011	27	was	be	AUX
ftr-370	1011	28	in	in	ADP
ftr-370	1011	29	effect	effect	NOUN
ftr-370	1011	30	a	a	DET
ftr-370	1011	31	purchase	purchase	NOUN
ftr-370	1011	32	of	of	ADP
ftr-370	1011	33	goodwill	goodwill	NOUN
ftr-370	1011	34	.	.	PUNCT
ftr-370	1012	1	4	4	X
ftr-370	1012	2	.	.	X
ftr-370	1012	3	the	the	DET
ftr-370	1012	4	tax	tax	NOUN
ftr-370	1012	5	court	court	NOUN
ftr-370	1012	6	makes	make	VERB
ftr-370	1012	7	it	it	PRON
ftr-370	1012	8	a	a	DET
ftr-370	1012	9	little	little	ADJ
ftr-370	1012	10	bit	bit	NOUN
ftr-370	1012	11	more	more	ADV
ftr-370	1012	12	difficult	difficult	ADJ
ftr-370	1012	13	to	to	PART
ftr-370	1012	14	claim	claim	VERB
ftr-370	1012	15	that	that	SCONJ
ftr-370	1012	16	it	it	PRON
ftr-370	1012	17	’s	’	VERB
ftr-370	1012	18	shareholder	shareholder	NOUN
ftr-370	1012	19	goodwill	goodwill	NOUN
ftr-370	1012	20	,	,	PUNCT
ftr-370	1012	21	not	not	PART
ftr-370	1012	22	corporate	corporate	ADJ
ftr-370	1012	23	goodwill	goodwill	NOUN
ftr-370	1012	24	,	,	PUNCT
ftr-370	1012	25	that	that	PRON
ftr-370	1012	26	was	be	AUX
ftr-370	1012	27	sold	sell	VERB
ftr-370	1012	28	.	.	PUNCT
ftr-370	1013	1	solomon	solomon	PROPN
ftr-370	1013	2	v.	v.	PROPN
ftr-370	1013	3	commissioner	commissioner	PROPN
ftr-370	1013	4	,	,	PUNCT
ftr-370	1013	5	t.c	t.c	PROPN
ftr-370	1013	6	.	.	PROPN
ftr-370	1013	7	memo	memo	NOUN
ftr-370	1013	8	.	.	PUNCT
ftr-370	1014	1	2008	2008	NUM
ftr-370	1014	2	-	-	SYM
ftr-370	1014	3	102	102	NUM
ftr-370	1014	4	(	(	PUNCT
ftr-370	1014	5	4/16/08	4/16/08	NUM
ftr-370	1014	6	)	)	PUNCT
ftr-370	1014	7	.	.	PUNCT
ftr-370	1015	1	a	a	DET
ftr-370	1015	2	corporation	corporation	NOUN
ftr-370	1015	3	(	(	PUNCT
ftr-370	1015	4	solomon	solomon	PROPN
ftr-370	1015	5	colors	colors	PROPN
ftr-370	1015	6	)	)	PUNCT
ftr-370	1015	7	,	,	PUNCT
ftr-370	1015	8	of	of	ADP
ftr-370	1015	9	which	which	PRON
ftr-370	1015	10	the	the	DET
ftr-370	1015	11	taxpayers	taxpayer	NOUN
ftr-370	1015	12	(	(	PUNCT
ftr-370	1015	13	father	father	NOUN
ftr-370	1015	14	and	and	CCONJ
ftr-370	1015	15	son	son	NOUN
ftr-370	1015	16	)	)	PUNCT
ftr-370	1015	17	were	be	AUX
ftr-370	1015	18	dominant	dominant	ADJ
ftr-370	1015	19	shareholders	shareholder	NOUN
ftr-370	1015	20	,	,	PUNCT
ftr-370	1015	21	sold	sell	VERB
ftr-370	1015	22	one	one	NUM
ftr-370	1015	23	of	of	ADP
ftr-370	1015	24	its	its	PRON
ftr-370	1015	25	lines	line	NOUN
ftr-370	1015	26	of	of	ADP
ftr-370	1015	27	business	business	NOUN
ftr-370	1015	28	to	to	ADP
ftr-370	1015	29	a	a	DET
ftr-370	1015	30	competitor	competitor	NOUN
ftr-370	1015	31	.	.	PUNCT
ftr-370	1016	1	in	in	ADP
ftr-370	1016	2	connection	connection	NOUN
ftr-370	1016	3	with	with	ADP
ftr-370	1016	4	the	the	DET
ftr-370	1016	5	sale	sale	NOUN
ftr-370	1016	6	,	,	PUNCT
ftr-370	1016	7	the	the	DET
ftr-370	1016	8	shareholder	shareholder	NOUN
ftr-370	1016	9	–	–	PUNCT
ftr-370	1016	10	employees	employee	NOUN
ftr-370	1016	11	entered	enter	VERB
ftr-370	1016	12	into	into	ADP
ftr-370	1016	13	covenants	covenant	NOUN
ftr-370	1016	14	not	not	PART
ftr-370	1016	15	to	to	PART
ftr-370	1016	16	compete	compete	VERB
ftr-370	1016	17	.	.	PUNCT
ftr-370	1017	1	conflicting	conflict	VERB
ftr-370	1017	2	provisions	provision	NOUN
ftr-370	1017	3	in	in	ADP
ftr-370	1017	4	the	the	DET
ftr-370	1017	5	documentation	documentation	NOUN
ftr-370	1017	6	of	of	ADP
ftr-370	1017	7	the	the	DET
ftr-370	1017	8	transaction	transaction	NOUN
ftr-370	1017	9	variously	variously	ADV
ftr-370	1017	10	described	describe	VERB
ftr-370	1017	11	certain	certain	ADJ
ftr-370	1017	12	payments	payment	NOUN
ftr-370	1017	13	received	receive	VERB
ftr-370	1017	14	by	by	ADP
ftr-370	1017	15	the	the	DET
ftr-370	1017	16	shareholders	shareholder	NOUN
ftr-370	1017	17	as	as	ADP
ftr-370	1017	18	consideration	consideration	NOUN
ftr-370	1017	19	for	for	ADP
ftr-370	1017	20	their	their	PRON
ftr-370	1017	21	ownership	ownership	NOUN
ftr-370	1017	22	interest	interest	NOUN
ftr-370	1017	23	in	in	ADP
ftr-370	1017	24	the	the	DET
ftr-370	1017	25	customer	customer	NOUN
ftr-370	1017	26	list	list	NOUN
ftr-370	1017	27	for	for	ADP
ftr-370	1017	28	the	the	DET
ftr-370	1017	29	line	line	NOUN
ftr-370	1017	30	of	of	ADP
ftr-370	1017	31	business	business	NOUN
ftr-370	1017	32	and	and	CCONJ
ftr-370	1017	33	as	as	ADP
ftr-370	1017	34	consideration	consideration	NOUN
ftr-370	1017	35	for	for	ADP
ftr-370	1017	36	their	their	PRON
ftr-370	1017	37	entering	enter	VERB
ftr-370	1017	38	into	into	ADP
ftr-370	1017	39	covenants	covenant	NOUN
ftr-370	1017	40	not	not	PART
ftr-370	1017	41	to	to	PART
ftr-370	1017	42	compete	compete	VERB
ftr-370	1017	43	.	.	PUNCT
ftr-370	1018	1	the	the	DET
ftr-370	1018	2	court	court	NOUN
ftr-370	1018	3	(	(	PUNCT
ftr-370	1018	4	judge	judge	PROPN
ftr-370	1018	5	laro	laro	PROPN
ftr-370	1018	6	)	)	PUNCT
ftr-370	1018	7	rejected	reject	VERB
ftr-370	1018	8	the	the	DET
ftr-370	1018	9	irs	irs	PROPN
ftr-370	1018	10	’s	’s	PART
ftr-370	1018	11	argument	argument	NOUN
ftr-370	1018	12	that	that	SCONJ
ftr-370	1018	13	the	the	DET
ftr-370	1018	14	corporation	corporation	NOUN
ftr-370	1018	15	had	have	AUX
ftr-370	1018	16	distributed	distribute	VERB
ftr-370	1018	17	an	an	DET
ftr-370	1018	18	undivided	undivided	ADJ
ftr-370	1018	19	interest	interest	NOUN
ftr-370	1018	20	in	in	ADP
ftr-370	1018	21	the	the	DET
ftr-370	1018	22	customer	customer	NOUN
ftr-370	1018	23	list	list	NOUN
ftr-370	1018	24	to	to	ADP
ftr-370	1018	25	the	the	DET
ftr-370	1018	26	shareholders	shareholder	NOUN
ftr-370	1018	27	as	as	ADP
ftr-370	1018	28	a	a	DET
ftr-370	1018	29	dividend	dividend	NOUN
ftr-370	1018	30	immediately	immediately	ADV
ftr-370	1018	31	prior	prior	ADV
ftr-370	1018	32	to	to	ADP
ftr-370	1018	33	the	the	DET
ftr-370	1018	34	sale	sale	NOUN
ftr-370	1018	35	,	,	PUNCT
ftr-370	1018	36	which	which	PRON
ftr-370	1018	37	would	would	AUX
ftr-370	1018	38	have	have	AUX
ftr-370	1018	39	resulted	result	VERB
ftr-370	1018	40	in	in	ADP
ftr-370	1018	41	corporate	corporate	ADJ
ftr-370	1018	42	level	level	NOUN
ftr-370	1018	43	gain	gain	NOUN
ftr-370	1018	44	under	under	ADP
ftr-370	1018	45	§	§	PROPN
ftr-370	1018	46	311(a	311(a	PROPN
ftr-370	1018	47	)	)	PUNCT
ftr-370	1018	48	as	as	ADV
ftr-370	1018	49	well	well	ADV
ftr-370	1018	50	as	as	ADP
ftr-370	1018	51	dividend	dividend	NOUN
ftr-370	1018	52	income	income	NOUN
ftr-370	1018	53	–	–	PUNCT
ftr-370	1018	54	then	then	ADV
ftr-370	1018	55	taxable	taxable	ADJ
ftr-370	1018	56	at	at	ADP
ftr-370	1018	57	ordinary	ordinary	ADJ
ftr-370	1018	58	income	income	NOUN
ftr-370	1018	59	rates	rate	NOUN
ftr-370	1018	60	—	—	PUNCT
ftr-370	1018	61	to	to	ADP
ftr-370	1018	62	the	the	DET
ftr-370	1018	63	shareholders	shareholder	NOUN
ftr-370	1018	64	.	.	PUNCT
ftr-370	1019	1	he	he	PRON
ftr-370	1019	2	also	also	ADV
ftr-370	1019	3	rejected	reject	VERB
ftr-370	1019	4	the	the	DET
ftr-370	1019	5	taxpayer	taxpayer	NOUN
ftr-370	1019	6	’s	’s	PART
ftr-370	1019	7	argument	argument	NOUN
ftr-370	1020	1	that	that	SCONJ
ftr-370	1020	2	,	,	PUNCT
ftr-370	1020	3	like	like	ADP
ftr-370	1020	4	in	in	ADP
ftr-370	1020	5	martin	martin	PROPN
ftr-370	1020	6	ice	ice	PROPN
ftr-370	1020	7	cream	cream	PROPN
ftr-370	1020	8	co.	co.	PROPN
ftr-370	1020	9	v.	v.	ADP
ftr-370	1020	10	commissioner	commissioner	PROPN
ftr-370	1020	11	,	,	PUNCT
ftr-370	1020	12	110	110	NUM
ftr-370	1020	13	t.c	t.c	PROPN
ftr-370	1020	14	.	.	PROPN
ftr-370	1020	15	189	189	NUM
ftr-370	1020	16	(	(	PUNCT
ftr-370	1020	17	1998	1998	NUM
ftr-370	1020	18	)	)	PUNCT
ftr-370	1020	19	,	,	PUNCT
ftr-370	1020	20	the	the	DET
ftr-370	1020	21	payments	payment	NOUN
ftr-370	1020	22	were	be	AUX
ftr-370	1020	23	consideration	consideration	NOUN
ftr-370	1020	24	for	for	ADP
ftr-370	1020	25	the	the	DET
ftr-370	1020	26	sale	sale	NOUN
ftr-370	1020	27	of	of	ADP
ftr-370	1020	28	goodwill	goodwill	NOUN
ftr-370	1020	29	owned	own	VERB
ftr-370	1020	30	by	by	ADP
ftr-370	1020	31	the	the	DET
ftr-370	1020	32	shareholders	shareholder	NOUN
ftr-370	1020	33	(	(	PUNCT
ftr-370	1020	34	which	which	PRON
ftr-370	1020	35	would	would	AUX
ftr-370	1020	36	have	have	AUX
ftr-370	1020	37	been	be	AUX
ftr-370	1020	38	taxed	tax	VERB
ftr-370	1020	39	as	as	ADP
ftr-370	1020	40	capital	capital	NOUN
ftr-370	1020	41	gains	gain	NOUN
ftr-370	1020	42	)	)	PUNCT
ftr-370	1020	43	.	.	PUNCT
ftr-370	1021	1	martin	martin	PROPN
ftr-370	1021	2	ice	ice	PROPN
ftr-370	1021	3	cream	cream	NOUN
ftr-370	1021	4	was	be	AUX
ftr-370	1021	5	distinguished	distinguish	VERB
ftr-370	1021	6	because	because	SCONJ
ftr-370	1021	7	the	the	DET
ftr-370	1021	8	court	court	NOUN
ftr-370	1021	9	found	find	VERB
ftr-370	1021	10	that	that	SCONJ
ftr-370	1021	11	the	the	DET
ftr-370	1021	12	value	value	NOUN
ftr-370	1021	13	of	of	ADP
ftr-370	1021	14	solomon	solomon	PROPN
ftr-370	1021	15	colors	color	NOUN
ftr-370	1021	16	was	be	AUX
ftr-370	1021	17	not	not	PART
ftr-370	1021	18	attributable	attributable	ADJ
ftr-370	1021	19	to	to	ADP
ftr-370	1021	20	the	the	DET
ftr-370	1021	21	quality	quality	NOUN
ftr-370	1021	22	of	of	ADP
ftr-370	1021	23	service	service	NOUN
ftr-370	1021	24	and	and	CCONJ
ftr-370	1021	25	customer	customer	NOUN
ftr-370	1021	26	relationships	relationship	NOUN
ftr-370	1021	27	developed	develop	VERB
ftr-370	1021	28	by	by	ADP
ftr-370	1021	29	the	the	DET
ftr-370	1021	30	shareholders	shareholder	NOUN
ftr-370	1021	31	.	.	PUNCT
ftr-370	1022	1	because	because	SCONJ
ftr-370	1022	2	the	the	DET
ftr-370	1022	3	corporation	corporation	NOUN
ftr-370	1022	4	’s	’s	PART
ftr-370	1022	5	business	business	NOUN
ftr-370	1022	6	was	be	AUX
ftr-370	1022	7	processing	processing	NOUN
ftr-370	1022	8	,	,	PUNCT
ftr-370	1022	9	manufacturing	manufacturing	NOUN
ftr-370	1022	10	,	,	PUNCT
ftr-370	1022	11	and	and	CCONJ
ftr-370	1022	12	sale	sale	NOUN
ftr-370	1022	13	of	of	ADP
ftr-370	1022	14	a	a	DET
ftr-370	1022	15	product	product	NOUN
ftr-370	1022	16	,	,	PUNCT
ftr-370	1022	17	rather	rather	ADV
ftr-370	1022	18	than	than	ADP
ftr-370	1022	19	the	the	DET
ftr-370	1022	20	provision	provision	NOUN
ftr-370	1022	21	of	of	ADP
ftr-370	1022	22	services	service	NOUN
ftr-370	1022	23	,	,	PUNCT
ftr-370	1022	24	it	it	PRON
ftr-370	1022	25	did	do	AUX
ftr-370	1022	26	not	not	PART
ftr-370	1022	27	depend	depend	VERB
ftr-370	1022	28	entirely	entirely	ADV
ftr-370	1022	29	on	on	ADP
ftr-370	1022	30	the	the	DET
ftr-370	1022	31	goodwill	goodwill	NOUN
ftr-370	1022	32	of	of	ADP
ftr-370	1022	33	its	its	PRON
ftr-370	1022	34	employee	employee	NOUN
ftr-370	1022	35	-	-	PUNCT
ftr-370	1022	36	shareholders	shareholder	NOUN
ftr-370	1022	37	for	for	ADP
ftr-370	1022	38	its	its	PRON
ftr-370	1022	39	success	success	NOUN
ftr-370	1022	40	.	.	PUNCT
ftr-370	1023	1	furthermore	furthermore	ADV
ftr-370	1023	2	,	,	PUNCT
ftr-370	1023	3	unlike	unlike	ADP
ftr-370	1023	4	in	in	ADP
ftr-370	1023	5	martin	martin	PROPN
ftr-370	1023	6	ice	ice	NOUN
ftr-370	1023	7	cream	cream	NOUN
ftr-370	1023	8	,	,	PUNCT
ftr-370	1023	9	the	the	DET
ftr-370	1023	10	shareholders	shareholder	NOUN
ftr-370	1023	11	in	in	ADP
ftr-370	1023	12	solomon	solomon	PROPN
ftr-370	1023	13	were	be	AUX
ftr-370	1023	14	not	not	PART
ftr-370	1023	15	named	name	VERB
ftr-370	1023	16	as	as	ADP
ftr-370	1023	17	the	the	DET
ftr-370	1023	18	sellers	seller	NOUN
ftr-370	1023	19	of	of	ADP
ftr-370	1023	20	any	any	DET
ftr-370	1023	21	asset	asset	NOUN
ftr-370	1023	22	but	but	CCONJ
ftr-370	1023	23	were	be	AUX
ftr-370	1023	24	included	include	VERB
ftr-370	1023	25	in	in	ADP
ftr-370	1023	26	the	the	DET
ftr-370	1023	27	sale	sale	NOUN
ftr-370	1023	28	in	in	ADP
ftr-370	1023	29	their	their	PRON
ftr-370	1023	30	individual	individual	ADJ
ftr-370	1023	31	capacities	capacity	NOUN
ftr-370	1023	32	solely	solely	ADV
ftr-370	1023	33	to	to	PART
ftr-370	1023	34	effect	effect	VERB
ftr-370	1023	35	the	the	DET
ftr-370	1023	36	covenants	covenant	NOUN
ftr-370	1023	37	not	not	PART
ftr-370	1023	38	to	to	PART
ftr-370	1023	39	compete	compete	VERB
ftr-370	1023	40	.	.	PUNCT
ftr-370	1024	1	finally	finally	ADV
ftr-370	1024	2	,	,	PUNCT
ftr-370	1024	3	that	that	SCONJ
ftr-370	1024	4	the	the	DET
ftr-370	1024	5	shareholders	shareholder	NOUN
ftr-370	1024	6	were	be	AUX
ftr-370	1024	7	not	not	PART
ftr-370	1024	8	required	require	VERB
ftr-370	1024	9	to	to	PART
ftr-370	1024	10	enter	enter	VERB
ftr-370	1024	11	into	into	ADP
ftr-370	1024	12	employment	employment	NOUN
ftr-370	1024	13	or	or	CCONJ
ftr-370	1024	14	consulting	consulting	NOUN
ftr-370	1024	15	agreements	agreement	NOUN
ftr-370	1024	16	made	make	VERB
ftr-370	1024	17	it	it	PRON
ftr-370	1024	18	unlikely	unlikely	ADJ
ftr-370	1024	19	that	that	SCONJ
ftr-370	1024	20	the	the	DET
ftr-370	1024	21	buyer	buyer	NOUN
ftr-370	1024	22	was	be	AUX
ftr-370	1024	23	purchasing	purchase	VERB
ftr-370	1024	24	their	their	PRON
ftr-370	1024	25	personal	personal	ADJ
ftr-370	1024	26	goodwill	goodwill	NOUN
ftr-370	1024	27	.	.	PUNCT
ftr-370	1025	1	accordingly	accordingly	ADV
ftr-370	1025	2	,	,	PUNCT
ftr-370	1025	3	judge	judge	PROPN
ftr-370	1025	4	laro	laro	PROPN
ftr-370	1025	5	2009	2009	NUM
ftr-370	1025	6	]	]	PUNCT
ftr-370	1025	7	recent	recent	ADJ
ftr-370	1025	8	developments	development	NOUN
ftr-370	1025	9	in	in	ADP
ftr-370	1025	10	federal	federal	ADJ
ftr-370	1025	11	income	income	NOUN
ftr-370	1025	12	taxation	taxation	NOUN
ftr-370	1025	13	323	323	NUM
ftr-370	1025	14	found	find	VERB
ftr-370	1025	15	the	the	DET
ftr-370	1025	16	payments	payment	NOUN
ftr-370	1025	17	to	to	PART
ftr-370	1025	18	be	be	AUX
ftr-370	1025	19	entirely	entirely	ADV
ftr-370	1025	20	consideration	consideration	NOUN
ftr-370	1025	21	for	for	SCONJ
ftr-370	1025	22	the	the	DET
ftr-370	1025	23	shareholders	shareholder	NOUN
ftr-370	1025	24	’	'	PUNCT
ftr-370	1025	25	covenants	covenant	NOUN
ftr-370	1025	26	not	not	PART
ftr-370	1025	27	to	to	PART
ftr-370	1025	28	compete	compete	VERB
ftr-370	1025	29	.	.	PUNCT
ftr-370	1026	1	5	5	X
ftr-370	1026	2	.	.	NUM
ftr-370	1026	3	♫	♫	NOUN
ftr-370	1026	4	♪	♪	X
ftr-370	1026	5	“	"	PUNCT
ftr-370	1026	6	well	well	INTJ
ftr-370	1026	7	,	,	PUNCT
ftr-370	1026	8	there	there	PRON
ftr-370	1026	9	’s	’	VERB
ftr-370	1026	10	thirteen	thirteen	NUM
ftr-370	1026	11	hundred	hundred	NUM
ftr-370	1026	12	and	and	CCONJ
ftr-370	1026	13	fifty	fifty	NUM
ftr-370	1026	14	two	two	NUM
ftr-370	1026	15	guitar	guitar	NOUN
ftr-370	1026	16	pickers	picker	NOUN
ftr-370	1026	17	in	in	ADP
ftr-370	1026	18	nashville	nashville	PROPN
ftr-370	1026	19	.	.	PUNCT
ftr-370	1026	20	”	"	PUNCT
ftr-370	1027	1	♫	♫	X
ftr-370	1027	2	♪	♪	PROPN
ftr-370	1027	3	t.d	t.d	PROPN
ftr-370	1027	4	.	.	PROPN
ftr-370	1027	5	9379	9379	NUM
ftr-370	1027	6	,	,	PUNCT
ftr-370	1027	7	time	time	NOUN
ftr-370	1027	8	and	and	CCONJ
ftr-370	1027	9	manner	manner	NOUN
ftr-370	1027	10	for	for	ADP
ftr-370	1027	11	electing	elect	VERB
ftr-370	1027	12	capital	capital	NOUN
ftr-370	1027	13	asset	asset	NOUN
ftr-370	1027	14	treatment	treatment	NOUN
ftr-370	1027	15	for	for	ADP
ftr-370	1027	16	certain	certain	ADJ
ftr-370	1027	17	self	self	NOUN
ftr-370	1027	18	-	-	PUNCT
ftr-370	1027	19	created	create	VERB
ftr-370	1027	20	musical	musical	ADJ
ftr-370	1027	21	works	work	NOUN
ftr-370	1027	22	,	,	PUNCT
ftr-370	1027	23	73	73	NUM
ftr-370	1027	24	f.r	f.r	NOUN
ftr-370	1027	25	.	.	PROPN
ftr-370	1027	26	7464	7464	NUM
ftr-370	1027	27	(	(	PUNCT
ftr-370	1027	28	2/8/08	2/8/08	NUM
ftr-370	1027	29	)	)	PUNCT
ftr-370	1027	30	;	;	PUNCT
ftr-370	1027	31	reg-153589	reg-153589	NOUN
ftr-370	1027	32	-	-	PUNCT
ftr-370	1027	33	06	06	NUM
ftr-370	1027	34	,	,	PUNCT
ftr-370	1027	35	time	time	NOUN
ftr-370	1027	36	and	and	CCONJ
ftr-370	1027	37	manner	manner	NOUN
ftr-370	1027	38	for	for	ADP
ftr-370	1027	39	electing	elect	VERB
ftr-370	1027	40	capital	capital	NOUN
ftr-370	1027	41	asset	asset	NOUN
ftr-370	1027	42	treatment	treatment	NOUN
ftr-370	1027	43	for	for	ADP
ftr-370	1027	44	certain	certain	ADJ
ftr-370	1027	45	self	self	NOUN
ftr-370	1027	46	-	-	PUNCT
ftr-370	1027	47	created	create	VERB
ftr-370	1027	48	musical	musical	ADJ
ftr-370	1027	49	works	work	NOUN
ftr-370	1027	50	,	,	PUNCT
ftr-370	1027	51	73	73	NUM
ftr-370	1027	52	f.r	f.r	NOUN
ftr-370	1027	53	.	.	PROPN
ftr-370	1027	54	7503	7503	NUM
ftr-370	1027	55	(	(	PUNCT
ftr-370	1027	56	2/8/08	2/8/08	NUM
ftr-370	1027	57	)	)	PUNCT
ftr-370	1027	58	.	.	PUNCT
ftr-370	1028	1	temp	temp	NOUN
ftr-370	1028	2	.	.	PUNCT
ftr-370	1029	1	reg	reg	NOUN
ftr-370	1029	2	.	.	PUNCT
ftr-370	1030	1	§	§	PROPN
ftr-370	1030	2	1.1221	1.1221	NUM
ftr-370	1030	3	-	-	SYM
ftr-370	1030	4	3	3	NUM
ftr-370	1030	5	t	t	NOUN
ftr-370	1030	6	provides	provide	VERB
ftr-370	1030	7	procedures	procedure	NOUN
ftr-370	1030	8	regarding	regard	VERB
ftr-370	1030	9	time	time	NOUN
ftr-370	1030	10	and	and	CCONJ
ftr-370	1030	11	manner	manner	NOUN
ftr-370	1030	12	for	for	ADP
ftr-370	1030	13	making	make	VERB
ftr-370	1030	14	an	an	DET
ftr-370	1030	15	election	election	NOUN
ftr-370	1030	16	to	to	PART
ftr-370	1030	17	treat	treat	VERB
ftr-370	1030	18	the	the	DET
ftr-370	1030	19	sale	sale	NOUN
ftr-370	1030	20	or	or	CCONJ
ftr-370	1030	21	exchange	exchange	NOUN
ftr-370	1030	22	of	of	ADP
ftr-370	1030	23	a	a	DET
ftr-370	1030	24	musical	musical	ADJ
ftr-370	1030	25	composition	composition	NOUN
ftr-370	1030	26	or	or	CCONJ
ftr-370	1030	27	copyright	copyright	NOUN
ftr-370	1030	28	in	in	ADP
ftr-370	1030	29	a	a	DET
ftr-370	1030	30	musical	musical	ADJ
ftr-370	1030	31	work	work	NOUN
ftr-370	1030	32	created	create	VERB
ftr-370	1030	33	by	by	ADP
ftr-370	1030	34	the	the	DET
ftr-370	1030	35	taxpayer	taxpayer	NOUN
ftr-370	1030	36	(	(	PUNCT
ftr-370	1030	37	or	or	CCONJ
ftr-370	1030	38	received	receive	VERB
ftr-370	1030	39	by	by	ADP
ftr-370	1030	40	the	the	DET
ftr-370	1030	41	taxpayer	taxpayer	NOUN
ftr-370	1030	42	from	from	ADP
ftr-370	1030	43	the	the	DET
ftr-370	1030	44	work	work	NOUN
ftr-370	1030	45	’s	’s	PART
ftr-370	1030	46	creator	creator	NOUN
ftr-370	1030	47	in	in	ADP
ftr-370	1030	48	a	a	DET
ftr-370	1030	49	transferred	transfer	VERB
ftr-370	1030	50	basis	basis	NOUN
ftr-370	1030	51	transaction	transaction	NOUN
ftr-370	1030	52	)	)	PUNCT
ftr-370	1030	53	as	as	SCONJ
ftr-370	1030	54	the	the	DET
ftr-370	1030	55	sale	sale	NOUN
ftr-370	1030	56	or	or	CCONJ
ftr-370	1030	57	exchange	exchange	NOUN
ftr-370	1030	58	of	of	ADP
ftr-370	1030	59	a	a	DET
ftr-370	1030	60	capital	capital	NOUN
ftr-370	1030	61	asset	asset	NOUN
ftr-370	1030	62	pursuant	pursuant	ADJ
ftr-370	1030	63	to	to	ADP
ftr-370	1030	64	§	§	PROPN
ftr-370	1030	65	1221(b)(3	1221(b)(3	NUM
ftr-370	1030	66	)	)	PUNCT
ftr-370	1030	67	.	.	PUNCT
ftr-370	1031	1	the	the	DET
ftr-370	1031	2	election	election	NOUN
ftr-370	1031	3	must	must	AUX
ftr-370	1031	4	be	be	AUX
ftr-370	1031	5	made	make	VERB
ftr-370	1031	6	on	on	ADP
ftr-370	1031	7	the	the	DET
ftr-370	1031	8	tax	tax	NOUN
ftr-370	1031	9	return	return	NOUN
ftr-370	1031	10	filed	file	VERB
ftr-370	1031	11	on	on	ADP
ftr-370	1031	12	or	or	CCONJ
ftr-370	1031	13	before	before	ADP
ftr-370	1031	14	the	the	DET
ftr-370	1031	15	due	due	ADJ
ftr-370	1031	16	date	date	NOUN
ftr-370	1031	17	(	(	PUNCT
ftr-370	1031	18	including	include	VERB
ftr-370	1031	19	extensions	extension	NOUN
ftr-370	1031	20	)	)	PUNCT
ftr-370	1031	21	of	of	ADP
ftr-370	1031	22	the	the	DET
ftr-370	1031	23	return	return	NOUN
ftr-370	1031	24	for	for	ADP
ftr-370	1031	25	the	the	DET
ftr-370	1031	26	taxable	taxable	ADJ
ftr-370	1031	27	year	year	NOUN
ftr-370	1031	28	of	of	ADP
ftr-370	1031	29	the	the	DET
ftr-370	1031	30	sale	sale	NOUN
ftr-370	1031	31	or	or	CCONJ
ftr-370	1031	32	exchange	exchange	NOUN
ftr-370	1031	33	.	.	PUNCT
ftr-370	1032	1	an	an	DET
ftr-370	1032	2	election	election	NOUN
ftr-370	1032	3	is	be	AUX
ftr-370	1032	4	revocable	revocable	ADJ
ftr-370	1032	5	with	with	ADP
ftr-370	1032	6	the	the	DET
ftr-370	1032	7	irs	irs	PROPN
ftr-370	1032	8	’s	’s	PART
ftr-370	1032	9	consent	consent	NOUN
ftr-370	1032	10	.	.	PUNCT
ftr-370	1033	1	6	6	X
ftr-370	1033	2	.	.	X
ftr-370	1033	3	you	you	PRON
ftr-370	1033	4	have	have	VERB
ftr-370	1033	5	to	to	PART
ftr-370	1033	6	tell	tell	VERB
ftr-370	1033	7	the	the	DET
ftr-370	1033	8	creditor	creditor	NOUN
ftr-370	1033	9	who	who	PRON
ftr-370	1033	10	holds	hold	VERB
ftr-370	1033	11	pledged	pledge	VERB
ftr-370	1033	12	stock	stock	NOUN
ftr-370	1033	13	to	to	PART
ftr-370	1033	14	sell	sell	VERB
ftr-370	1033	15	the	the	DET
ftr-370	1033	16	high	high	ADJ
ftr-370	1033	17	-	-	PUNCT
ftr-370	1033	18	basis	basis	NOUN
ftr-370	1033	19	stock	stock	NOUN
ftr-370	1033	20	first	first	ADV
ftr-370	1033	21	.	.	PUNCT
ftr-370	1034	1	rendall	rendall	PROPN
ftr-370	1034	2	v.	v.	PROPN
ftr-370	1034	3	commissioner	commissioner	PROPN
ftr-370	1034	4	,	,	PUNCT
ftr-370	1034	5	535	535	NUM
ftr-370	1034	6	f.3d	f.3d	NUM
ftr-370	1034	7	1221	1221	NUM
ftr-370	1034	8	(	(	PUNCT
ftr-370	1034	9	10th	10th	ADJ
ftr-370	1034	10	cir	cir	NOUN
ftr-370	1034	11	.	.	PUNCT
ftr-370	1034	12	8/5/08	8/5/08	NUM
ftr-370	1034	13	)	)	PUNCT
ftr-370	1034	14	.	.	PUNCT
ftr-370	1035	1	the	the	DET
ftr-370	1035	2	debtor	debtor	NOUN
ftr-370	1035	3	taxpayer	taxpayer	NOUN
ftr-370	1035	4	recognized	recognize	VERB
ftr-370	1035	5	gain	gain	NOUN
ftr-370	1035	6	upon	upon	SCONJ
ftr-370	1035	7	a	a	DET
ftr-370	1035	8	sale	sale	NOUN
ftr-370	1035	9	by	by	ADP
ftr-370	1035	10	a	a	DET
ftr-370	1035	11	creditor	creditor	NOUN
ftr-370	1035	12	of	of	ADP
ftr-370	1035	13	stock	stock	NOUN
ftr-370	1035	14	the	the	DET
ftr-370	1035	15	taxpayer	taxpayer	NOUN
ftr-370	1035	16	had	have	AUX
ftr-370	1035	17	pledged	pledge	VERB
ftr-370	1035	18	to	to	PART
ftr-370	1035	19	secure	secure	VERB
ftr-370	1035	20	the	the	DET
ftr-370	1035	21	debt	debt	NOUN
ftr-370	1035	22	.	.	PUNCT
ftr-370	1036	1	the	the	DET
ftr-370	1036	2	irs	irs	PROPN
ftr-370	1036	3	properly	properly	ADV
ftr-370	1036	4	applied	apply	VERB
ftr-370	1036	5	the	the	DET
ftr-370	1036	6	fifo	fifo	ADJ
ftr-370	1036	7	principle	principle	NOUN
ftr-370	1036	8	in	in	ADP
ftr-370	1036	9	reg	reg	NOUN
ftr-370	1036	10	.	.	PUNCT
ftr-370	1037	1	§	§	PROPN
ftr-370	1037	2	1.1012	1.1012	NUM
ftr-370	1037	3	-	-	SYM
ftr-370	1037	4	1(c)(2	1(c)(2	NUM
ftr-370	1037	5	)	)	PUNCT
ftr-370	1037	6	to	to	PART
ftr-370	1037	7	determine	determine	VERB
ftr-370	1037	8	the	the	DET
ftr-370	1037	9	taxpayer	taxpayer	NOUN
ftr-370	1037	10	’s	’s	PART
ftr-370	1037	11	gain	gain	NOUN
ftr-370	1037	12	upon	upon	SCONJ
ftr-370	1037	13	the	the	DET
ftr-370	1037	14	sale	sale	NOUN
ftr-370	1037	15	by	by	ADP
ftr-370	1037	16	the	the	DET
ftr-370	1037	17	creditor	creditor	NOUN
ftr-370	1037	18	of	of	ADP
ftr-370	1037	19	only	only	ADV
ftr-370	1037	20	a	a	DET
ftr-370	1037	21	portion	portion	NOUN
ftr-370	1037	22	of	of	ADP
ftr-370	1037	23	the	the	DET
ftr-370	1037	24	stock	stock	NOUN
ftr-370	1037	25	the	the	DET
ftr-370	1037	26	taxpayer	taxpayer	NOUN
ftr-370	1037	27	had	have	AUX
ftr-370	1037	28	pledged	pledge	VERB
ftr-370	1037	29	to	to	PART
ftr-370	1037	30	secure	secure	VERB
ftr-370	1037	31	the	the	DET
ftr-370	1037	32	debt	debt	NOUN
ftr-370	1037	33	,	,	PUNCT
ftr-370	1037	34	because	because	SCONJ
ftr-370	1037	35	no	no	DET
ftr-370	1037	36	designation	designation	NOUN
ftr-370	1037	37	had	have	AUX
ftr-370	1037	38	been	be	AUX
ftr-370	1037	39	made	make	VERB
ftr-370	1037	40	as	as	SCONJ
ftr-370	1037	41	required	require	VERB
ftr-370	1037	42	to	to	PART
ftr-370	1037	43	identify	identify	VERB
ftr-370	1037	44	another	another	DET
ftr-370	1037	45	block	block	NOUN
ftr-370	1037	46	as	as	ADP
ftr-370	1037	47	the	the	DET
ftr-370	1037	48	stock	stock	NOUN
ftr-370	1037	49	that	that	PRON
ftr-370	1037	50	was	be	AUX
ftr-370	1037	51	sold	sell	VERB
ftr-370	1037	52	.	.	PUNCT
ftr-370	1038	1	7	7	X
ftr-370	1038	2	.	.	X
ftr-370	1038	3	new	new	ADJ
ftr-370	1038	4	rules	rule	NOUN
ftr-370	1038	5	for	for	ADP
ftr-370	1038	6	determining	determine	VERB
ftr-370	1038	7	basis	basis	NOUN
ftr-370	1038	8	in	in	ADP
ftr-370	1038	9	securities	security	NOUN
ftr-370	1038	10	.	.	PUNCT
ftr-370	1039	1	emergency	emergency	NOUN
ftr-370	1039	2	economic	economic	ADJ
ftr-370	1039	3	stabilization	stabilization	NOUN
ftr-370	1039	4	act	act	NOUN
ftr-370	1039	5	of	of	ADP
ftr-370	1039	6	2008	2008	NUM
ftr-370	1040	1	[	[	X
ftr-370	1040	2	division	division	NOUN
ftr-370	1040	3	b	b	X
ftr-370	1040	4	]	]	X
ftr-370	1040	5	,	,	PUNCT
ftr-370	1040	6	act	act	VERB
ftr-370	1040	7	§	§	PROPN
ftr-370	1040	8	403	403	NUM
ftr-370	1040	9	,	,	PUNCT
ftr-370	1040	10	amends	amend	VERB
ftr-370	1040	11	§	§	PROPN
ftr-370	1040	12	1012	1012	NUM
ftr-370	1040	13	to	to	PART
ftr-370	1040	14	create	create	VERB
ftr-370	1040	15	new	new	ADJ
ftr-370	1040	16	rules	rule	NOUN
ftr-370	1040	17	for	for	ADP
ftr-370	1040	18	determining	determine	VERB
ftr-370	1040	19	the	the	DET
ftr-370	1040	20	basis	basis	NOUN
ftr-370	1040	21	of	of	ADP
ftr-370	1040	22	securities	security	NOUN
ftr-370	1040	23	acquired	acquire	VERB
ftr-370	1040	24	after	after	ADP
ftr-370	1040	25	december	december	PROPN
ftr-370	1040	26	31	31	NUM
ftr-370	1040	27	,	,	PUNCT
ftr-370	1040	28	2010	2010	NUM
ftr-370	1040	29	.	.	PUNCT
ftr-370	1041	1	the	the	DET
ftr-370	1041	2	fifo	fifo	ADJ
ftr-370	1041	3	or	or	CCONJ
ftr-370	1041	4	other	other	ADJ
ftr-370	1041	5	conventions	convention	NOUN
ftr-370	1041	6	for	for	ADP
ftr-370	1041	7	determining	determine	VERB
ftr-370	1041	8	the	the	DET
ftr-370	1041	9	basis	basis	NOUN
ftr-370	1041	10	of	of	ADP
ftr-370	1041	11	securities	security	NOUN
ftr-370	1041	12	when	when	SCONJ
ftr-370	1041	13	sold	sell	VERB
ftr-370	1041	14	must	must	AUX
ftr-370	1041	15	be	be	AUX
ftr-370	1041	16	applied	apply	VERB
ftr-370	1041	17	on	on	ADP
ftr-370	1041	18	an	an	DET
ftr-370	1041	19	account	account	NOUN
ftr-370	1041	20	-	-	PUNCT
ftr-370	1041	21	byaccount	byaccount	NOUN
ftr-370	1041	22	basis	basis	NOUN
ftr-370	1041	23	.	.	PUNCT
ftr-370	1042	1	thus	thus	ADV
ftr-370	1042	2	,	,	PUNCT
ftr-370	1042	3	with	with	ADP
ftr-370	1042	4	respect	respect	NOUN
ftr-370	1042	5	to	to	ADP
ftr-370	1042	6	a	a	DET
ftr-370	1042	7	taxpayer	taxpayer	NOUN
ftr-370	1042	8	who	who	PRON
ftr-370	1042	9	holds	hold	VERB
ftr-370	1042	10	the	the	DET
ftr-370	1042	11	same	same	ADJ
ftr-370	1042	12	stock	stock	NOUN
ftr-370	1042	13	in	in	ADP
ftr-370	1042	14	more	more	ADJ
ftr-370	1042	15	than	than	ADP
ftr-370	1042	16	one	one	NUM
ftr-370	1042	17	account	account	NOUN
ftr-370	1042	18	,	,	PUNCT
ftr-370	1042	19	determining	determine	VERB
ftr-370	1042	20	the	the	DET
ftr-370	1042	21	basis	basis	NOUN
ftr-370	1042	22	of	of	ADP
ftr-370	1042	23	sold	sell	VERB
ftr-370	1042	24	securities	security	NOUN
ftr-370	1042	25	from	from	ADP
ftr-370	1042	26	any	any	DET
ftr-370	1042	27	account	account	NOUN
ftr-370	1042	28	will	will	AUX
ftr-370	1042	29	be	be	AUX
ftr-370	1042	30	determined	determine	VERB
ftr-370	1042	31	from	from	ADP
ftr-370	1042	32	the	the	DET
ftr-370	1042	33	basis	basis	NOUN
ftr-370	1042	34	of	of	ADP
ftr-370	1042	35	securities	security	NOUN
ftr-370	1042	36	in	in	ADP
ftr-370	1042	37	that	that	DET
ftr-370	1042	38	account	account	NOUN
ftr-370	1042	39	.	.	PUNCT
ftr-370	1043	1	in	in	ADP
ftr-370	1043	2	addition	addition	NOUN
ftr-370	1043	3	,	,	PUNCT
ftr-370	1043	4	§	§	PROPN
ftr-370	1043	5	1012(d	1012(d	NOUN
ftr-370	1043	6	)	)	PUNCT
ftr-370	1043	7	provides	provide	VERB
ftr-370	1043	8	for	for	ADP
ftr-370	1043	9	averaging	average	VERB
ftr-370	1043	10	the	the	DET
ftr-370	1043	11	basis	basis	NOUN
ftr-370	1043	12	of	of	ADP
ftr-370	1043	13	stock	stock	NOUN
ftr-370	1043	14	acquired	acquire	VERB
ftr-370	1043	15	in	in	ADP
ftr-370	1043	16	a	a	DET
ftr-370	1043	17	dividend	dividend	NOUN
ftr-370	1043	18	reinvestment	reinvestment	NOUN
ftr-370	1043	19	plan	plan	NOUN
ftr-370	1043	20	.	.	PUNCT
ftr-370	1044	1	stock	stock	NOUN
ftr-370	1044	2	in	in	ADP
ftr-370	1044	3	a	a	DET
ftr-370	1044	4	dividend	dividend	NOUN
ftr-370	1044	5	reinvestment	reinvestment	NOUN
ftr-370	1044	6	plan	plan	NOUN
ftr-370	1044	7	is	be	AUX
ftr-370	1044	8	treated	treat	VERB
ftr-370	1044	9	as	as	SCONJ
ftr-370	1044	10	held	hold	VERB
ftr-370	1044	11	in	in	ADP
ftr-370	1044	12	a	a	DET
ftr-370	1044	13	separate	separate	ADJ
ftr-370	1044	14	account	account	NOUN
ftr-370	1044	15	for	for	ADP
ftr-370	1044	16	purposes	purpose	NOUN
ftr-370	1044	17	of	of	ADP
ftr-370	1044	18	determining	determine	VERB
ftr-370	1044	19	basis	basis	NOUN
ftr-370	1044	20	.	.	PUNCT
ftr-370	1045	1	a.	a.	NOUN
ftr-370	1046	1	no	no	ADV
ftr-370	1046	2	more	more	ADV
ftr-370	1046	3	fooling	fool	VERB
ftr-370	1046	4	the	the	DET
ftr-370	1046	5	irs	irs	PROPN
ftr-370	1046	6	about	about	ADP
ftr-370	1046	7	basis	basis	NOUN
ftr-370	1046	8	.	.	PUNCT
ftr-370	1047	1	emergency	emergency	NOUN
ftr-370	1047	2	economic	economic	ADJ
ftr-370	1047	3	stabilization	stabilization	NOUN
ftr-370	1047	4	act	act	NOUN
ftr-370	1047	5	of	of	ADP
ftr-370	1047	6	2008	2008	NUM
ftr-370	1048	1	[	[	X
ftr-370	1048	2	division	division	NOUN
ftr-370	1048	3	b	b	X
ftr-370	1048	4	]	]	PUNCT
ftr-370	1048	5	,	,	PUNCT
ftr-370	1048	6	§	§	PROPN
ftr-370	1048	7	403	403	NUM
ftr-370	1048	8	,	,	PUNCT
ftr-370	1048	9	adding	add	VERB
ftr-370	1048	10	§	§	PROPN
ftr-370	1048	11	6045(g	6045(g	ADJ
ftr-370	1048	12	)	)	PUNCT
ftr-370	1048	13	,	,	PUNCT
ftr-370	1048	14	requires	require	VERB
ftr-370	1048	15	brokers	broker	NOUN
ftr-370	1048	16	to	to	PART
ftr-370	1048	17	report	report	VERB
ftr-370	1048	18	the	the	DET
ftr-370	1048	19	customer	customer	NOUN
ftr-370	1048	20	’s	’s	PART
ftr-370	1048	21	basis	basis	NOUN
ftr-370	1048	22	in	in	ADP
ftr-370	1048	23	a	a	DET
ftr-370	1048	24	“	"	PUNCT
ftr-370	1048	25	covered	covered	ADJ
ftr-370	1048	26	security	security	NOUN
ftr-370	1048	27	”	"	PUNCT
ftr-370	1048	28	and	and	CCONJ
ftr-370	1048	29	whether	whether	SCONJ
ftr-370	1048	30	gain	gain	NOUN
ftr-370	1048	31	or	or	CCONJ
ftr-370	1048	32	loss	loss	NOUN
ftr-370	1048	33	is	be	AUX
ftr-370	1048	34	long	long	ADJ
ftr-370	1048	35	-	-	PUNCT
ftr-370	1048	36	term	term	NOUN
ftr-370	1048	37	or	or	CCONJ
ftr-370	1048	38	short	short	ADJ
ftr-370	1048	39	-	-	PUNCT
ftr-370	1048	40	term	term	NOUN
ftr-370	1048	41	,	,	PUNCT
ftr-370	1048	42	in	in	ADP
ftr-370	1048	43	addition	addition	NOUN
ftr-370	1048	44	to	to	ADP
ftr-370	1048	45	the	the	DET
ftr-370	1048	46	existing	exist	VERB
ftr-370	1048	47	requirement	requirement	NOUN
ftr-370	1048	48	that	that	SCONJ
ftr-370	1048	49	the	the	DET
ftr-370	1048	50	broker	broker	NOUN
ftr-370	1048	51	report	report	VERB
ftr-370	1048	52	gross	gross	ADJ
ftr-370	1048	53	sales	sale	NOUN
ftr-370	1048	54	proceeds	proceed	NOUN
ftr-370	1048	55	.	.	PUNCT
ftr-370	1049	1	in	in	ADP
ftr-370	1049	2	general	general	ADJ
ftr-370	1049	3	,	,	PUNCT
ftr-370	1049	4	the	the	DET
ftr-370	1049	5	324	324	NUM
ftr-370	1049	6	florida	florida	PROPN
ftr-370	1049	7	tax	tax	NOUN
ftr-370	1049	8	review	review	NOUN
ftr-370	1050	1	[	[	X
ftr-370	1050	2	vol	vol	NOUN
ftr-370	1050	3	.	.	PUNCT
ftr-370	1051	1	9	9	NUM
ftr-370	1051	2	:	:	PUNCT
ftr-370	1051	3	si	si	PROPN
ftr-370	1051	4	customer	customer	NOUN
ftr-370	1051	5	’s	’s	PART
ftr-370	1051	6	basis	basis	NOUN
ftr-370	1051	7	is	be	AUX
ftr-370	1051	8	to	to	PART
ftr-370	1051	9	be	be	AUX
ftr-370	1051	10	reported	report	VERB
ftr-370	1051	11	on	on	ADP
ftr-370	1051	12	a	a	DET
ftr-370	1051	13	first	first	ADJ
ftr-370	1051	14	-	-	PUNCT
ftr-370	1051	15	in	in	ADP
ftr-370	1051	16	first	first	ADJ
ftr-370	1051	17	-	-	PUNCT
ftr-370	1051	18	out	out	ADP
ftr-370	1051	19	method	method	NOUN
ftr-370	1051	20	,	,	PUNCT
ftr-370	1051	21	unless	unless	SCONJ
ftr-370	1051	22	an	an	DET
ftr-370	1051	23	average	average	ADJ
ftr-370	1051	24	basis	basis	NOUN
ftr-370	1051	25	method	method	NOUN
ftr-370	1051	26	is	be	AUX
ftr-370	1051	27	permissible	permissible	ADJ
ftr-370	1051	28	(	(	PUNCT
ftr-370	1051	29	stock	stock	NOUN
ftr-370	1051	30	acquired	acquire	VERB
ftr-370	1051	31	in	in	ADP
ftr-370	1051	32	a	a	DET
ftr-370	1051	33	reorganization	reorganization	NOUN
ftr-370	1051	34	where	where	SCONJ
ftr-370	1051	35	basis	basis	NOUN
ftr-370	1051	36	ca	can	AUX
ftr-370	1051	37	n’t	not	PART
ftr-370	1051	38	be	be	AUX
ftr-370	1051	39	identified	identify	VERB
ftr-370	1051	40	)	)	PUNCT
ftr-370	1051	41	.	.	PUNCT
ftr-370	1052	1	covered	cover	VERB
ftr-370	1052	2	securities	security	NOUN
ftr-370	1052	3	include	include	VERB
ftr-370	1052	4	securities	security	NOUN
ftr-370	1052	5	acquired	acquire	VERB
ftr-370	1052	6	through	through	ADP
ftr-370	1052	7	an	an	DET
ftr-370	1052	8	account	account	NOUN
ftr-370	1052	9	with	with	ADP
ftr-370	1052	10	the	the	DET
ftr-370	1052	11	broker	broker	NOUN
ftr-370	1052	12	or	or	CCONJ
ftr-370	1052	13	transferred	transfer	VERB
ftr-370	1052	14	to	to	ADP
ftr-370	1052	15	the	the	DET
ftr-370	1052	16	broker	broker	NOUN
ftr-370	1052	17	from	from	ADP
ftr-370	1052	18	another	another	DET
ftr-370	1052	19	account	account	NOUN
ftr-370	1052	20	on	on	ADP
ftr-370	1052	21	or	or	CCONJ
ftr-370	1052	22	after	after	ADP
ftr-370	1052	23	an	an	DET
ftr-370	1052	24	applicable	applicable	ADJ
ftr-370	1052	25	date	date	NOUN
ftr-370	1052	26	.	.	PUNCT
ftr-370	1053	1	the	the	DET
ftr-370	1053	2	applicable	applicable	ADJ
ftr-370	1053	3	date	date	NOUN
ftr-370	1053	4	for	for	ADP
ftr-370	1053	5	stocks	stock	NOUN
ftr-370	1053	6	is	be	AUX
ftr-370	1053	7	january	january	PROPN
ftr-370	1053	8	1	1	NUM
ftr-370	1053	9	,	,	PUNCT
ftr-370	1053	10	2011	2011	NUM
ftr-370	1053	11	,	,	PUNCT
ftr-370	1053	12	for	for	ADP
ftr-370	1053	13	stocks	stock	NOUN
ftr-370	1053	14	under	under	ADP
ftr-370	1053	15	the	the	DET
ftr-370	1053	16	average	average	ADJ
ftr-370	1053	17	basis	basis	NOUN
ftr-370	1053	18	method	method	NOUN
ftr-370	1053	19	,	,	PUNCT
ftr-370	1053	20	january	january	PROPN
ftr-370	1053	21	1	1	NUM
ftr-370	1053	22	,	,	PUNCT
ftr-370	1053	23	2012	2012	NUM
ftr-370	1053	24	,	,	PUNCT
ftr-370	1053	25	and	and	CCONJ
ftr-370	1053	26	of	of	ADP
ftr-370	1053	27	any	any	DET
ftr-370	1053	28	other	other	ADJ
ftr-370	1053	29	security	security	NOUN
ftr-370	1053	30	,	,	PUNCT
ftr-370	1053	31	january	january	PROPN
ftr-370	1053	32	1	1	NUM
ftr-370	1053	33	,	,	PUNCT
ftr-370	1053	34	2013	2013	NUM
ftr-370	1053	35	or	or	CCONJ
ftr-370	1053	36	such	such	ADJ
ftr-370	1053	37	later	later	ADJ
ftr-370	1053	38	date	date	NOUN
ftr-370	1053	39	as	as	SCONJ
ftr-370	1053	40	specified	specify	VERB
ftr-370	1053	41	by	by	ADP
ftr-370	1053	42	the	the	DET
ftr-370	1053	43	treasury	treasury	PROPN
ftr-370	1053	44	department	department	NOUN
ftr-370	1053	45	.	.	PUNCT
ftr-370	1054	1	under	under	ADP
ftr-370	1054	2	§	§	PROPN
ftr-370	1054	3	6045a	6045a	NUM
ftr-370	1054	4	,	,	PUNCT
ftr-370	1054	5	a	a	DET
ftr-370	1054	6	taxpayer	taxpayer	NOUN
ftr-370	1054	7	transferring	transfer	VERB
ftr-370	1054	8	securities	security	NOUN
ftr-370	1054	9	to	to	ADP
ftr-370	1054	10	a	a	DET
ftr-370	1054	11	broker	broker	NOUN
ftr-370	1054	12	will	will	AUX
ftr-370	1054	13	be	be	AUX
ftr-370	1054	14	required	require	VERB
ftr-370	1054	15	to	to	PART
ftr-370	1054	16	report	report	VERB
ftr-370	1054	17	information	information	NOUN
ftr-370	1054	18	required	require	VERB
ftr-370	1054	19	by	by	ADP
ftr-370	1054	20	regulations	regulation	NOUN
ftr-370	1054	21	necessary	necessary	ADJ
ftr-370	1054	22	to	to	PART
ftr-370	1054	23	permit	permit	VERB
ftr-370	1054	24	the	the	DET
ftr-370	1054	25	broker	broker	NOUN
ftr-370	1054	26	to	to	PART
ftr-370	1054	27	meet	meet	VERB
ftr-370	1054	28	its	its	PRON
ftr-370	1054	29	reporting	reporting	NOUN
ftr-370	1054	30	requirements	requirement	NOUN
ftr-370	1054	31	.	.	PUNCT
ftr-370	1055	1	section	section	NOUN
ftr-370	1055	2	6045b	6045b	NOUN
ftr-370	1055	3	requires	require	VERB
ftr-370	1055	4	the	the	DET
ftr-370	1055	5	issuer	issuer	NOUN
ftr-370	1055	6	of	of	ADP
ftr-370	1055	7	any	any	DET
ftr-370	1055	8	security	security	NOUN
ftr-370	1055	9	to	to	PART
ftr-370	1055	10	report	report	VERB
ftr-370	1055	11	information	information	NOUN
ftr-370	1055	12	describing	describe	VERB
ftr-370	1055	13	any	any	DET
ftr-370	1055	14	organizational	organizational	ADJ
ftr-370	1055	15	action	action	NOUN
ftr-370	1055	16	that	that	PRON
ftr-370	1055	17	affects	affect	VERB
ftr-370	1055	18	the	the	DET
ftr-370	1055	19	basis	basis	NOUN
ftr-370	1055	20	of	of	ADP
ftr-370	1055	21	the	the	DET
ftr-370	1055	22	security	security	NOUN
ftr-370	1055	23	.	.	PUNCT
ftr-370	1056	1	8	8	X
ftr-370	1056	2	.	.	X
ftr-370	1057	1	taxpayer	taxpayer	NOUN
ftr-370	1057	2	took	take	VERB
ftr-370	1057	3	the	the	DET
ftr-370	1057	4	position	position	NOUN
ftr-370	1057	5	that	that	SCONJ
ftr-370	1057	6	he	he	PRON
ftr-370	1057	7	was	be	AUX
ftr-370	1057	8	exchanging	exchange	VERB
ftr-370	1057	9	appreciated	appreciated	ADJ
ftr-370	1057	10	stock	stock	NOUN
ftr-370	1057	11	for	for	ADP
ftr-370	1057	12	a	a	DET
ftr-370	1057	13	private	private	ADJ
ftr-370	1057	14	annuity	annuity	NOUN
ftr-370	1057	15	contract	contract	NOUN
ftr-370	1057	16	,	,	PUNCT
ftr-370	1057	17	while	while	SCONJ
ftr-370	1057	18	the	the	DET
ftr-370	1057	19	irs	irs	PROPN
ftr-370	1057	20	asserted	assert	VERB
ftr-370	1057	21	that	that	SCONJ
ftr-370	1057	22	he	he	PRON
ftr-370	1057	23	was	be	AUX
ftr-370	1057	24	instead	instead	ADV
ftr-370	1057	25	simply	simply	ADV
ftr-370	1057	26	exercising	exercise	VERB
ftr-370	1057	27	his	his	PRON
ftr-370	1057	28	puts	put	NOUN
ftr-370	1057	29	.	.	PUNCT
ftr-370	1058	1	the	the	DET
ftr-370	1058	2	irs	irs	PROPN
ftr-370	1058	3	lost	lose	VERB
ftr-370	1058	4	,	,	PUNCT
ftr-370	1058	5	but	but	CCONJ
ftr-370	1058	6	would	would	AUX
ftr-370	1058	7	have	have	AUX
ftr-370	1058	8	prevailed	prevail	VERB
ftr-370	1058	9	had	have	AUX
ftr-370	1058	10	proposed	propose	VERB
ftr-370	1058	11	regulations	regulation	NOUN
ftr-370	1058	12	applied	apply	VERB
ftr-370	1058	13	.	.	PUNCT
ftr-370	1059	1	katz	katz	PROPN
ftr-370	1059	2	v.	v.	PROPN
ftr-370	1059	3	commissioner	commissioner	PROPN
ftr-370	1059	4	,	,	PUNCT
ftr-370	1059	5	t.c	t.c	PROPN
ftr-370	1059	6	.	.	PROPN
ftr-370	1059	7	memo	memo	NOUN
ftr-370	1059	8	.	.	PUNCT
ftr-370	1060	1	2008	2008	NUM
ftr-370	1060	2	-	-	SYM
ftr-370	1060	3	269	269	NUM
ftr-370	1060	4	(	(	PUNCT
ftr-370	1060	5	12/3/08	12/3/08	NUM
ftr-370	1060	6	)	)	PUNCT
ftr-370	1060	7	.	.	PUNCT
ftr-370	1061	1	taxpayer	taxpayer	NOUN
ftr-370	1061	2	received	receive	VERB
ftr-370	1061	3	publicly	publicly	ADV
ftr-370	1061	4	held	hold	VERB
ftr-370	1061	5	uici	uici	ADJ
ftr-370	1061	6	stock	stock	NOUN
ftr-370	1061	7	when	when	SCONJ
ftr-370	1061	8	his	his	PRON
ftr-370	1061	9	student	student	NOUN
ftr-370	1061	10	-	-	PUNCT
ftr-370	1061	11	loan	loan	NOUN
ftr-370	1061	12	business	business	NOUN
ftr-370	1061	13	was	be	AUX
ftr-370	1061	14	acquired	acquire	VERB
ftr-370	1061	15	.	.	PUNCT
ftr-370	1062	1	thereafter	thereafter	ADV
ftr-370	1062	2	,	,	PUNCT
ftr-370	1062	3	he	he	PRON
ftr-370	1062	4	engaged	engage	VERB
ftr-370	1062	5	in	in	ADP
ftr-370	1062	6	an	an	DET
ftr-370	1062	7	equity	equity	NOUN
ftr-370	1062	8	swap	swap	NOUN
ftr-370	1062	9	transaction	transaction	NOUN
ftr-370	1062	10	with	with	ADP
ftr-370	1062	11	merrill	merrill	PROPN
ftr-370	1062	12	lynch	lynch	PROPN
ftr-370	1062	13	to	to	PART
ftr-370	1062	14	hedge	hedge	VERB
ftr-370	1062	15	some	some	PRON
ftr-370	1062	16	of	of	ADP
ftr-370	1062	17	that	that	DET
ftr-370	1062	18	stock	stock	NOUN
ftr-370	1062	19	by	by	ADP
ftr-370	1062	20	purchasing	purchase	VERB
ftr-370	1062	21	200,000	200,000	NUM
ftr-370	1062	22	common	common	ADJ
ftr-370	1062	23	stock	stock	NOUN
ftr-370	1062	24	put	put	NOUN
ftr-370	1062	25	options	option	NOUN
ftr-370	1062	26	at	at	ADP
ftr-370	1062	27	$	$	SYM
ftr-370	1062	28	23.09	23.09	NUM
ftr-370	1062	29	per	per	ADP
ftr-370	1062	30	share	share	NOUN
ftr-370	1062	31	and	and	CCONJ
ftr-370	1062	32	selling	sell	VERB
ftr-370	1062	33	200,000	200,000	NUM
ftr-370	1062	34	common	common	ADJ
ftr-370	1062	35	stock	stock	NOUN
ftr-370	1062	36	call	call	NOUN
ftr-370	1062	37	options	option	NOUN
ftr-370	1062	38	at	at	ADP
ftr-370	1062	39	$	$	SYM
ftr-370	1062	40	26.93	26.93	NUM
ftr-370	1062	41	per	per	ADP
ftr-370	1062	42	share	share	NOUN
ftr-370	1062	43	.	.	PUNCT
ftr-370	1063	1	these	these	DET
ftr-370	1063	2	options	option	NOUN
ftr-370	1063	3	were	be	AUX
ftr-370	1063	4	europeanstyle	europeanstyle	NOUN
ftr-370	1063	5	options	option	NOUN
ftr-370	1063	6	which	which	PRON
ftr-370	1063	7	could	could	AUX
ftr-370	1063	8	be	be	AUX
ftr-370	1063	9	exercised	exercise	VERB
ftr-370	1063	10	only	only	ADV
ftr-370	1063	11	on	on	ADP
ftr-370	1063	12	2/3/00	2/3/00	NUM
ftr-370	1063	13	.	.	PUNCT
ftr-370	1064	1	this	this	PRON
ftr-370	1064	2	had	have	VERB
ftr-370	1064	3	the	the	DET
ftr-370	1064	4	effect	effect	NOUN
ftr-370	1064	5	of	of	ADP
ftr-370	1064	6	collaring	collar	VERB
ftr-370	1064	7	the	the	DET
ftr-370	1064	8	taxpayer	taxpayer	NOUN
ftr-370	1064	9	’s	’s	PART
ftr-370	1064	10	uici	uici	ADJ
ftr-370	1064	11	stock	stock	NOUN
ftr-370	1064	12	value	value	NOUN
ftr-370	1064	13	between	between	ADP
ftr-370	1064	14	those	those	DET
ftr-370	1064	15	two	two	NUM
ftr-370	1064	16	share	share	NOUN
ftr-370	1064	17	prices	price	NOUN
ftr-370	1064	18	.	.	PUNCT
ftr-370	1065	1	pursuant	pursuant	ADJ
ftr-370	1065	2	to	to	ADP
ftr-370	1065	3	an	an	DET
ftr-370	1065	4	arrangement	arrangement	NOUN
ftr-370	1065	5	facilitated	facilitate	VERB
ftr-370	1065	6	by	by	ADP
ftr-370	1065	7	merrill	merrill	PROPN
ftr-370	1065	8	lynch	lynch	PROPN
ftr-370	1065	9	on	on	ADP
ftr-370	1065	10	the	the	DET
ftr-370	1065	11	morning	morning	NOUN
ftr-370	1065	12	of	of	ADP
ftr-370	1065	13	2/3/00	2/3/00	NUM
ftr-370	1065	14	,	,	PUNCT
ftr-370	1065	15	taxpayer	taxpayer	NOUN
ftr-370	1065	16	exchanged	exchange	VERB
ftr-370	1065	17	the	the	DET
ftr-370	1065	18	equity	equity	NOUN
ftr-370	1065	19	swap	swap	NOUN
ftr-370	1065	20	[	[	X
ftr-370	1065	21	i.e.	i.e.	X
ftr-370	1065	22	,	,	PUNCT
ftr-370	1065	23	200,000	200,000	NUM
ftr-370	1065	24	shares	share	NOUN
ftr-370	1065	25	of	of	ADP
ftr-370	1065	26	uici	uici	ADJ
ftr-370	1065	27	stock	stock	NOUN
ftr-370	1065	28	and	and	CCONJ
ftr-370	1065	29	the	the	DET
ftr-370	1065	30	put	put	NOUN
ftr-370	1065	31	options	option	NOUN
ftr-370	1065	32	]	]	PUNCT
ftr-370	1065	33	for	for	ADP
ftr-370	1065	34	a	a	DET
ftr-370	1065	35	single	single	ADJ
ftr-370	1065	36	lump	lump	NOUN
ftr-370	1065	37	-	-	PUNCT
ftr-370	1065	38	sum	sum	NOUN
ftr-370	1065	39	private	private	ADJ
ftr-370	1065	40	variable	variable	ADJ
ftr-370	1065	41	annuity	annuity	NOUN
ftr-370	1065	42	from	from	ADP
ftr-370	1065	43	a	a	DET
ftr-370	1065	44	successful	successful	ADJ
ftr-370	1065	45	canadian	canadian	ADJ
ftr-370	1065	46	businessman	businessman	NOUN
ftr-370	1065	47	’s	’s	PART
ftr-370	1065	48	wholly	wholly	ADV
ftr-370	1065	49	-	-	PUNCT
ftr-370	1065	50	owned	own	VERB
ftr-370	1065	51	bahamian	bahamian	ADJ
ftr-370	1065	52	corporation	corporation	NOUN
ftr-370	1065	53	(	(	PUNCT
ftr-370	1065	54	sja	sja	PROPN
ftr-370	1065	55	)	)	PUNCT
ftr-370	1065	56	.	.	PUNCT
ftr-370	1066	1	five	five	NUM
ftr-370	1066	2	days	day	NOUN
ftr-370	1066	3	later	later	ADV
ftr-370	1066	4	,	,	PUNCT
ftr-370	1066	5	merrill	merrill	PROPN
ftr-370	1066	6	lynch	lynch	PROPN
ftr-370	1066	7	settled	settle	VERB
ftr-370	1066	8	the	the	DET
ftr-370	1066	9	sale	sale	NOUN
ftr-370	1066	10	of	of	ADP
ftr-370	1066	11	the	the	DET
ftr-370	1066	12	uici	uici	ADJ
ftr-370	1066	13	stock	stock	NOUN
ftr-370	1066	14	and	and	CCONJ
ftr-370	1066	15	(	(	PUNCT
ftr-370	1066	16	after	after	SCONJ
ftr-370	1066	17	some	some	DET
ftr-370	1066	18	typical	typical	ADJ
ftr-370	1066	19	merrill	merrill	PROPN
ftr-370	1066	20	lynchish	lynchish	PROPN
ftr-370	1066	21	fumbling	fumble	VERB
ftr-370	1066	22	around	around	ADV
ftr-370	1066	23	)	)	PUNCT
ftr-370	1066	24	deposited	deposit	VERB
ftr-370	1066	25	most	most	ADJ
ftr-370	1066	26	of	of	ADP
ftr-370	1066	27	the	the	DET
ftr-370	1066	28	$	$	SYM
ftr-370	1066	29	4.6	4.6	NUM
ftr-370	1066	30	million	million	NUM
ftr-370	1066	31	proceeds	proceed	NOUN
ftr-370	1066	32	in	in	ADP
ftr-370	1066	33	sja	sja	PROPN
ftr-370	1066	34	’s	’s	PART
ftr-370	1066	35	account	account	NOUN
ftr-370	1066	36	.	.	PUNCT
ftr-370	1067	1	the	the	DET
ftr-370	1067	2	tax	tax	NOUN
ftr-370	1067	3	court	court	NOUN
ftr-370	1067	4	(	(	PUNCT
ftr-370	1067	5	judge	judge	PROPN
ftr-370	1067	6	foley	foley	PROPN
ftr-370	1067	7	)	)	PUNCT
ftr-370	1067	8	held	hold	VERB
ftr-370	1067	9	that	that	SCONJ
ftr-370	1067	10	pursuant	pursuant	NOUN
ftr-370	1067	11	to	to	PART
ftr-370	1067	12	rev	rev	PROPN
ftr-370	1067	13	.	.	PUNCT
ftr-370	1067	14	rul	rul	NOUN
ftr-370	1067	15	.	.	PUNCT
ftr-370	1068	1	69	69	NUM
ftr-370	1068	2	-	-	SYM
ftr-370	1068	3	74	74	NUM
ftr-370	1068	4	,	,	PUNCT
ftr-370	1068	5	1969	1969	NUM
ftr-370	1068	6	-	-	SYM
ftr-370	1068	7	1	1	NUM
ftr-370	1068	8	c.b	c.b	PROPN
ftr-370	1068	9	.	.	PROPN
ftr-370	1068	10	43	43	NUM
ftr-370	1068	11	,	,	PUNCT
ftr-370	1068	12	when	when	SCONJ
ftr-370	1068	13	a	a	DET
ftr-370	1068	14	taxpayer	taxpayer	NOUN
ftr-370	1068	15	exchanges	exchange	NOUN
ftr-370	1068	16	appreciated	appreciate	VERB
ftr-370	1068	17	property	property	NOUN
ftr-370	1068	18	for	for	ADP
ftr-370	1068	19	a	a	DET
ftr-370	1068	20	private	private	ADJ
ftr-370	1068	21	annuity	annuity	NOUN
ftr-370	1068	22	,	,	PUNCT
ftr-370	1068	23	the	the	DET
ftr-370	1068	24	“	"	PUNCT
ftr-370	1068	25	gain	gain	NOUN
ftr-370	1068	26	should	should	AUX
ftr-370	1068	27	be	be	AUX
ftr-370	1068	28	reported	report	VERB
ftr-370	1068	29	ratably	ratably	ADV
ftr-370	1068	30	over	over	ADP
ftr-370	1068	31	the	the	DET
ftr-370	1068	32	period	period	NOUN
ftr-370	1068	33	of	of	ADP
ftr-370	1068	34	years	year	NOUN
ftr-370	1068	35	measured	measure	VERB
ftr-370	1068	36	by	by	ADP
ftr-370	1068	37	the	the	DET
ftr-370	1068	38	annuitant	annuitant	NOUN
ftr-370	1068	39	’s	’s	PART
ftr-370	1068	40	life	life	NOUN
ftr-370	1068	41	expectancy	expectancy	NOUN
ftr-370	1068	42	and	and	CCONJ
ftr-370	1068	43	only	only	ADV
ftr-370	1068	44	from	from	ADP
ftr-370	1068	45	that	that	DET
ftr-370	1068	46	portion	portion	NOUN
ftr-370	1068	47	of	of	ADP
ftr-370	1068	48	the	the	DET
ftr-370	1068	49	annual	annual	ADJ
ftr-370	1068	50	proceeds	proceed	NOUN
ftr-370	1068	51	which	which	PRON
ftr-370	1068	52	is	be	AUX
ftr-370	1068	53	includible	includible	ADJ
ftr-370	1068	54	in	in	ADP
ftr-370	1068	55	gross	gross	ADJ
ftr-370	1068	56	income	income	NOUN
ftr-370	1068	57	by	by	ADP
ftr-370	1068	58	application	application	NOUN
ftr-370	1068	59	of	of	ADP
ftr-370	1068	60	section	section	NOUN
ftr-370	1068	61	72	72	NUM
ftr-370	1068	62	.	.	PUNCT
ftr-370	1068	63	”	"	PUNCT
ftr-370	1069	1	•	•	ADP
ftr-370	1069	2	the	the	DET
ftr-370	1069	3	commissioner	commissioner	NOUN
ftr-370	1069	4	argued	argue	VERB
ftr-370	1069	5	that	that	SCONJ
ftr-370	1069	6	the	the	DET
ftr-370	1069	7	equity	equity	NOUN
ftr-370	1069	8	swap	swap	NOUN
ftr-370	1069	9	was	be	AUX
ftr-370	1069	10	exercised	exercise	VERB
ftr-370	1069	11	before	before	ADP
ftr-370	1069	12	the	the	DET
ftr-370	1069	13	purchase	purchase	NOUN
ftr-370	1069	14	of	of	ADP
ftr-370	1069	15	the	the	DET
ftr-370	1069	16	private	private	ADJ
ftr-370	1069	17	annuity	annuity	NOUN
ftr-370	1069	18	,	,	PUNCT
ftr-370	1069	19	which	which	PRON
ftr-370	1069	20	would	would	AUX
ftr-370	1069	21	result	result	VERB
ftr-370	1069	22	in	in	ADP
ftr-370	1069	23	taxpayer	taxpayer	NOUN
ftr-370	1069	24	being	be	AUX
ftr-370	1069	25	taxed	tax	VERB
ftr-370	1069	26	immediately	immediately	ADV
ftr-370	1069	27	on	on	ADP
ftr-370	1069	28	the	the	DET
ftr-370	1069	29	gain	gain	NOUN
ftr-370	1069	30	.	.	PUNCT
ftr-370	1070	1	judge	judge	PROPN
ftr-370	1070	2	foley	foley	PROPN
ftr-370	1070	3	held	hold	VERB
ftr-370	1070	4	that	that	SCONJ
ftr-370	1070	5	stipulations	stipulation	NOUN
ftr-370	1070	6	entered	enter	VERB
ftr-370	1070	7	into	into	ADP
ftr-370	1070	8	in	in	ADP
ftr-370	1070	9	this	this	DET
ftr-370	1070	10	case	case	NOUN
ftr-370	1070	11	negated	negate	VERB
ftr-370	1070	12	the	the	DET
ftr-370	1070	13	commissioner	commissioner	NOUN
ftr-370	1070	14	’s	’s	PART
ftr-370	1070	15	position	position	NOUN
ftr-370	1070	16	that	that	SCONJ
ftr-370	1070	17	the	the	DET
ftr-370	1070	18	substance	substance	NOUN
ftr-370	1070	19	of	of	ADP
ftr-370	1070	20	the	the	DET
ftr-370	1070	21	transaction	transaction	NOUN
ftr-370	1070	22	[	[	X
ftr-370	1070	23	i.e.	i.e.	X
ftr-370	1070	24	,	,	PUNCT
ftr-370	1070	25	realization	realization	NOUN
ftr-370	1070	26	of	of	ADP
ftr-370	1070	27	the	the	DET
ftr-370	1070	28	gain	gain	NOUN
ftr-370	1070	29	before	before	ADP
ftr-370	1070	30	the	the	DET
ftr-370	1070	31	purchase	purchase	NOUN
ftr-370	1070	32	of	of	ADP
ftr-370	1070	33	the	the	DET
ftr-370	1070	34	annuity	annuity	NOUN
ftr-370	1070	35	]	]	PUNCT
ftr-370	1070	36	trumped	trump	VERB
ftr-370	1070	37	the	the	DET
ftr-370	1070	38	form	form	NOUN
ftr-370	1070	39	of	of	ADP
ftr-370	1070	40	the	the	DET
ftr-370	1070	41	transaction	transaction	NOUN
ftr-370	1070	42	[	[	X
ftr-370	1070	43	i.e.	i.e.	X
ftr-370	1070	44	,	,	PUNCT
ftr-370	1070	45	transfer	transfer	NOUN
ftr-370	1070	46	of	of	ADP
ftr-370	1070	47	the	the	DET
ftr-370	1070	48	equity	equity	NOUN
ftr-370	1070	49	swap	swap	NOUN
ftr-370	1070	50	to	to	AUX
ftr-370	1070	51	sja	sja	PROPN
ftr-370	1070	52	in	in	ADP
ftr-370	1070	53	exchange	exchange	NOUN
ftr-370	1070	54	for	for	ADP
ftr-370	1070	55	the	the	DET
ftr-370	1070	56	annuity	annuity	NOUN
ftr-370	1070	57	]	]	PUNCT
ftr-370	1070	58	.	.	PUNCT
ftr-370	1071	1	2009	2009	NUM
ftr-370	1071	2	]	]	PUNCT
ftr-370	1071	3	recent	recent	ADJ
ftr-370	1071	4	developments	development	NOUN
ftr-370	1071	5	in	in	ADP
ftr-370	1071	6	federal	federal	ADJ
ftr-370	1071	7	income	income	NOUN
ftr-370	1071	8	taxation	taxation	NOUN
ftr-370	1071	9	325	325	NUM
ftr-370	1071	10	•	•	NOUN
ftr-370	1071	11	note	note	VERB
ftr-370	1071	12	that	that	SCONJ
ftr-370	1071	13	the	the	DET
ftr-370	1071	14	result	result	NOUN
ftr-370	1071	15	set	set	VERB
ftr-370	1071	16	forth	forth	ADV
ftr-370	1071	17	in	in	ADP
ftr-370	1071	18	rev	rev	PROPN
ftr-370	1071	19	.	.	PROPN
ftr-370	1071	20	rul	rul	PROPN
ftr-370	1071	21	.	.	PUNCT
ftr-370	1072	1	69	69	NUM
ftr-370	1072	2	-	-	SYM
ftr-370	1072	3	74	74	NUM
ftr-370	1072	4	would	would	AUX
ftr-370	1072	5	be	be	AUX
ftr-370	1072	6	reversed	reverse	VERB
ftr-370	1072	7	when	when	SCONJ
ftr-370	1072	8	proposed	propose	VERB
ftr-370	1072	9	regulations	regulation	NOUN
ftr-370	1072	10	[	[	X
ftr-370	1072	11	which	which	PRON
ftr-370	1072	12	will	will	AUX
ftr-370	1072	13	treat	treat	VERB
ftr-370	1072	14	taxpayers	taxpayer	NOUN
ftr-370	1072	15	who	who	PRON
ftr-370	1072	16	exchange	exchange	VERB
ftr-370	1072	17	property	property	NOUN
ftr-370	1072	18	for	for	ADP
ftr-370	1072	19	an	an	DET
ftr-370	1072	20	annuity	annuity	NOUN
ftr-370	1072	21	as	as	SCONJ
ftr-370	1072	22	if	if	SCONJ
ftr-370	1072	23	they	they	PRON
ftr-370	1072	24	had	have	AUX
ftr-370	1072	25	sold	sell	VERB
ftr-370	1072	26	the	the	DET
ftr-370	1072	27	property	property	NOUN
ftr-370	1072	28	]	]	PUNCT
ftr-370	1072	29	become	become	VERB
ftr-370	1072	30	final	final	ADJ
ftr-370	1072	31	.	.	PUNCT
ftr-370	1073	1	reg-141901	reg-141901	NOUN
ftr-370	1073	2	-	-	PUNCT
ftr-370	1073	3	05	05	NUM
ftr-370	1073	4	,	,	PUNCT
ftr-370	1073	5	exchanges	exchange	NOUN
ftr-370	1073	6	of	of	ADP
ftr-370	1073	7	property	property	NOUN
ftr-370	1073	8	for	for	ADP
ftr-370	1073	9	an	an	DET
ftr-370	1073	10	annuity	annuity	NOUN
ftr-370	1073	11	,	,	PUNCT
ftr-370	1073	12	71	71	NUM
ftr-370	1073	13	f.r	f.r	NOUN
ftr-370	1073	14	.	.	PROPN
ftr-370	1073	15	61441	61441	NUM
ftr-370	1073	16	(	(	PUNCT
ftr-370	1073	17	10/18/06	10/18/06	NUM
ftr-370	1073	18	)	)	PUNCT
ftr-370	1073	19	.	.	PUNCT
ftr-370	1074	1	the	the	DET
ftr-370	1074	2	treasury	treasury	NOUN
ftr-370	1074	3	has	have	AUX
ftr-370	1074	4	published	publish	VERB
ftr-370	1074	5	proposed	propose	VERB
ftr-370	1074	6	regulations	regulation	NOUN
ftr-370	1074	7	that	that	PRON
ftr-370	1074	8	provide	provide	VERB
ftr-370	1074	9	a	a	DET
ftr-370	1074	10	single	single	ADJ
ftr-370	1074	11	set	set	NOUN
ftr-370	1074	12	of	of	ADP
ftr-370	1074	13	rules	rule	NOUN
ftr-370	1074	14	for	for	ADP
ftr-370	1074	15	the	the	DET
ftr-370	1074	16	taxation	taxation	NOUN
ftr-370	1074	17	of	of	ADP
ftr-370	1074	18	an	an	DET
ftr-370	1074	19	exchange	exchange	NOUN
ftr-370	1074	20	of	of	ADP
ftr-370	1074	21	property	property	NOUN
ftr-370	1074	22	for	for	ADP
ftr-370	1074	23	an	an	DET
ftr-370	1074	24	annuity	annuity	NOUN
ftr-370	1074	25	contract	contract	NOUN
ftr-370	1074	26	.	.	PUNCT
ftr-370	1075	1	essentially	essentially	ADV
ftr-370	1075	2	,	,	PUNCT
ftr-370	1075	3	the	the	DET
ftr-370	1075	4	proposed	propose	VERB
ftr-370	1075	5	rules	rule	NOUN
ftr-370	1075	6	will	will	AUX
ftr-370	1075	7	treat	treat	VERB
ftr-370	1075	8	the	the	DET
ftr-370	1075	9	transaction	transaction	NOUN
ftr-370	1075	10	as	as	SCONJ
ftr-370	1075	11	if	if	SCONJ
ftr-370	1075	12	the	the	DET
ftr-370	1075	13	property	property	NOUN
ftr-370	1075	14	was	be	AUX
ftr-370	1075	15	sold	sell	VERB
ftr-370	1075	16	for	for	ADP
ftr-370	1075	17	cash	cash	NOUN
ftr-370	1075	18	equal	equal	ADJ
ftr-370	1075	19	to	to	ADP
ftr-370	1075	20	the	the	DET
ftr-370	1075	21	value	value	NOUN
ftr-370	1075	22	of	of	ADP
ftr-370	1075	23	the	the	DET
ftr-370	1075	24	annuity	annuity	NOUN
ftr-370	1075	25	contract	contract	NOUN
ftr-370	1075	26	[	[	PUNCT
ftr-370	1075	27	as	as	SCONJ
ftr-370	1075	28	determined	determine	VERB
ftr-370	1075	29	under	under	ADP
ftr-370	1075	30	§	§	PROPN
ftr-370	1075	31	7520	7520	NUM
ftr-370	1075	32	]	]	PUNCT
ftr-370	1075	33	and	and	CCONJ
ftr-370	1075	34	the	the	DET
ftr-370	1075	35	proceeds	proceed	NOUN
ftr-370	1075	36	were	be	AUX
ftr-370	1075	37	used	use	VERB
ftr-370	1075	38	to	to	PART
ftr-370	1075	39	buy	buy	VERB
ftr-370	1075	40	an	an	DET
ftr-370	1075	41	annuity	annuity	NOUN
ftr-370	1075	42	contract	contract	NOUN
ftr-370	1075	43	;	;	PUNCT
ftr-370	1075	44	however	however	ADV
ftr-370	1075	45	,	,	PUNCT
ftr-370	1075	46	taxpayers	taxpayer	NOUN
ftr-370	1075	47	may	may	AUX
ftr-370	1075	48	continue	continue	VERB
ftr-370	1075	49	to	to	PART
ftr-370	1075	50	structure	structure	VERB
ftr-370	1075	51	transactions	transaction	NOUN
ftr-370	1075	52	as	as	ADP
ftr-370	1075	53	§	§	PROPN
ftr-370	1075	54	453(b	453(b	PROPN
ftr-370	1075	55	)	)	PUNCT
ftr-370	1075	56	installment	installment	NOUN
ftr-370	1075	57	sales	sale	NOUN
ftr-370	1075	58	.	.	PUNCT
ftr-370	1076	1	these	these	DET
ftr-370	1076	2	proposed	propose	VERB
ftr-370	1076	3	regulations	regulation	NOUN
ftr-370	1076	4	do	do	AUX
ftr-370	1076	5	not	not	PART
ftr-370	1076	6	change	change	VERB
ftr-370	1076	7	existing	exist	VERB
ftr-370	1076	8	reg	reg	NOUN
ftr-370	1076	9	.	.	PUNCT
ftr-370	1077	1	§	§	PROPN
ftr-370	1077	2	1.1011	1.1011	NUM
ftr-370	1077	3	-	-	SYM
ftr-370	1077	4	2	2	NUM
ftr-370	1077	5	for	for	ADP
ftr-370	1077	6	charitable	charitable	ADJ
ftr-370	1077	7	gift	gift	NOUN
ftr-370	1077	8	annuities	annuity	NOUN
ftr-370	1077	9	,	,	PUNCT
ftr-370	1077	10	but	but	CCONJ
ftr-370	1077	11	will	will	AUX
ftr-370	1077	12	change	change	VERB
ftr-370	1077	13	prior	prior	ADJ
ftr-370	1077	14	law	law	NOUN
ftr-370	1077	15	on	on	ADP
ftr-370	1077	16	exchanges	exchange	NOUN
ftr-370	1077	17	of	of	ADP
ftr-370	1077	18	appreciated	appreciated	ADJ
ftr-370	1077	19	property	property	NOUN
ftr-370	1077	20	for	for	ADP
ftr-370	1077	21	private	private	ADJ
ftr-370	1077	22	annuities	annuity	NOUN
ftr-370	1077	23	to	to	ADP
ftr-370	1077	24	the	the	DET
ftr-370	1077	25	extent	extent	NOUN
ftr-370	1077	26	it	it	PRON
ftr-370	1077	27	permitted	permit	VERB
ftr-370	1077	28	open	open	ADJ
ftr-370	1077	29	transaction	transaction	NOUN
ftr-370	1077	30	treatment	treatment	NOUN
ftr-370	1077	31	or	or	CCONJ
ftr-370	1077	32	ratable	ratable	ADJ
ftr-370	1077	33	recognition	recognition	NOUN
ftr-370	1077	34	as	as	SCONJ
ftr-370	1077	35	the	the	DET
ftr-370	1077	36	annuities	annuity	NOUN
ftr-370	1077	37	were	be	AUX
ftr-370	1077	38	paid	pay	VERB
ftr-370	1077	39	.	.	PUNCT
ftr-370	1078	1	the	the	DET
ftr-370	1078	2	effective	effective	ADJ
ftr-370	1078	3	date	date	NOUN
ftr-370	1078	4	is	be	AUX
ftr-370	1078	5	10/18/06	10/18/06	NUM
ftr-370	1078	6	,	,	PUNCT
ftr-370	1078	7	with	with	ADP
ftr-370	1078	8	a	a	DET
ftr-370	1078	9	delayed	delay	VERB
ftr-370	1078	10	effective	effective	ADJ
ftr-370	1078	11	date	date	NOUN
ftr-370	1078	12	of	of	ADP
ftr-370	1078	13	4/18/07	4/18/07	PROPN
ftr-370	1078	14	for	for	ADP
ftr-370	1078	15	non	non	ADJ
ftr-370	1078	16	-	-	ADJ
ftr-370	1078	17	abusive	abusive	ADJ
ftr-370	1078	18	transactions	transaction	NOUN
ftr-370	1078	19	.	.	PUNCT
ftr-370	1079	1	these	these	DET
ftr-370	1079	2	proposed	propose	VERB
ftr-370	1079	3	regulations	regulation	NOUN
ftr-370	1079	4	would	would	AUX
ftr-370	1079	5	bring	bring	VERB
ftr-370	1079	6	the	the	DET
ftr-370	1079	7	current	current	ADJ
ftr-370	1079	8	treatment	treatment	NOUN
ftr-370	1079	9	of	of	ADP
ftr-370	1079	10	exchanges	exchange	NOUN
ftr-370	1079	11	of	of	ADP
ftr-370	1079	12	appreciated	appreciated	ADJ
ftr-370	1079	13	property	property	NOUN
ftr-370	1079	14	for	for	ADP
ftr-370	1079	15	private	private	ADJ
ftr-370	1079	16	annuities	annuity	NOUN
ftr-370	1079	17	into	into	ADP
ftr-370	1079	18	line	line	NOUN
ftr-370	1079	19	with	with	ADP
ftr-370	1079	20	the	the	DET
ftr-370	1079	21	tax	tax	NOUN
ftr-370	1079	22	treatment	treatment	NOUN
ftr-370	1079	23	of	of	ADP
ftr-370	1079	24	exchanges	exchange	NOUN
ftr-370	1079	25	for	for	ADP
ftr-370	1079	26	commercial	commercial	ADJ
ftr-370	1079	27	annuities	annuity	NOUN
ftr-370	1079	28	.	.	PUNCT
ftr-370	1080	1	before	before	SCONJ
ftr-370	1080	2	these	these	DET
ftr-370	1080	3	regulations	regulation	NOUN
ftr-370	1080	4	are	be	AUX
ftr-370	1080	5	applicable	applicable	ADJ
ftr-370	1080	6	,	,	PUNCT
ftr-370	1080	7	the	the	DET
ftr-370	1080	8	law	law	NOUN
ftr-370	1080	9	generally	generally	ADV
ftr-370	1080	10	postponed	postpone	VERB
ftr-370	1080	11	tax	tax	NOUN
ftr-370	1080	12	on	on	ADP
ftr-370	1080	13	the	the	DET
ftr-370	1080	14	exchange	exchange	NOUN
ftr-370	1080	15	based	base	VERB
ftr-370	1080	16	on	on	ADP
ftr-370	1080	17	the	the	DET
ftr-370	1080	18	assumption	assumption	NOUN
ftr-370	1080	19	that	that	SCONJ
ftr-370	1080	20	the	the	DET
ftr-370	1080	21	value	value	NOUN
ftr-370	1080	22	of	of	ADP
ftr-370	1080	23	a	a	DET
ftr-370	1080	24	private	private	ADJ
ftr-370	1080	25	annuity	annuity	NOUN
ftr-370	1080	26	contract	contract	NOUN
ftr-370	1080	27	could	could	AUX
ftr-370	1080	28	not	not	PART
ftr-370	1080	29	be	be	AUX
ftr-370	1080	30	determined	determine	VERB
ftr-370	1080	31	for	for	ADP
ftr-370	1080	32	federal	federal	ADJ
ftr-370	1080	33	income	income	NOUN
ftr-370	1080	34	tax	tax	NOUN
ftr-370	1080	35	purposes	purpose	NOUN
ftr-370	1080	36	.	.	PUNCT
ftr-370	1081	1	b.	b.	PROPN
ftr-370	1081	2	interest	interest	PROPN
ftr-370	1081	3	there	there	PRON
ftr-370	1081	4	were	be	VERB
ftr-370	1081	5	no	no	DET
ftr-370	1081	6	significant	significant	ADJ
ftr-370	1081	7	developments	development	NOUN
ftr-370	1081	8	regarding	regard	VERB
ftr-370	1081	9	this	this	DET
ftr-370	1081	10	topic	topic	NOUN
ftr-370	1081	11	during	during	ADP
ftr-370	1081	12	2008	2008	NUM
ftr-370	1081	13	.	.	PUNCT
ftr-370	1082	1	c.	c.	PROPN
ftr-370	1082	2	section	section	PROPN
ftr-370	1082	3	121	121	NUM
ftr-370	1082	4	1	1	NUM
ftr-370	1082	5	.	.	PUNCT
ftr-370	1083	1	here	here	ADV
ftr-370	1083	2	’s	’	VERB
ftr-370	1083	3	a	a	DET
ftr-370	1083	4	little	little	ADJ
ftr-370	1083	5	tax	tax	NOUN
ftr-370	1083	6	-	-	PUNCT
ftr-370	1083	7	based	base	VERB
ftr-370	1083	8	financial	financial	ADJ
ftr-370	1083	9	help	help	NOUN
ftr-370	1083	10	for	for	ADP
ftr-370	1083	11	the	the	DET
ftr-370	1083	12	cia	cia	PROPN
ftr-370	1083	13	that	that	PRON
ftr-370	1083	14	’s	’s	AUX
ftr-370	1083	15	not	not	PART
ftr-370	1083	16	hidden	hide	VERB
ftr-370	1083	17	as	as	ADP
ftr-370	1083	18	a	a	DET
ftr-370	1083	19	$	$	SYM
ftr-370	1083	20	600	600	NUM
ftr-370	1083	21	toilet	toilet	NOUN
ftr-370	1083	22	seat	seat	NOUN
ftr-370	1083	23	.	.	PUNCT
ftr-370	1084	1	the	the	DET
ftr-370	1084	2	heroes	hero	NOUN
ftr-370	1084	3	earnings	earning	NOUN
ftr-370	1084	4	assistance	assistance	NOUN
ftr-370	1084	5	and	and	CCONJ
ftr-370	1084	6	relief	relief	NOUN
ftr-370	1084	7	tax	tax	NOUN
ftr-370	1084	8	act	act	NOUN
ftr-370	1084	9	of	of	ADP
ftr-370	1084	10	2008	2008	NUM
ftr-370	1084	11	modified	modify	VERB
ftr-370	1084	12	the	the	DET
ftr-370	1084	13	two	two	NUM
ftr-370	1084	14	-	-	PUNCT
ftr-370	1084	15	out	out	ADP
ftr-370	1084	16	-	-	PUNCT
ftr-370	1084	17	of	of	ADP
ftr-370	1084	18	-	-	PUNCT
ftr-370	1084	19	five	five	NUM
ftr-370	1084	20	years	year	NOUN
ftr-370	1084	21	principal	principal	ADJ
ftr-370	1084	22	residence	residence	NOUN
ftr-370	1084	23	rule	rule	NOUN
ftr-370	1084	24	in	in	ADP
ftr-370	1084	25	§	§	PROPN
ftr-370	1084	26	121	121	NUM
ftr-370	1084	27	in	in	ADP
ftr-370	1084	28	several	several	ADJ
ftr-370	1084	29	respects	respect	NOUN
ftr-370	1084	30	.	.	PUNCT
ftr-370	1085	1	first	first	ADV
ftr-370	1085	2	,	,	PUNCT
ftr-370	1085	3	with	with	ADP
ftr-370	1085	4	respect	respect	NOUN
ftr-370	1085	5	to	to	ADP
ftr-370	1085	6	the	the	DET
ftr-370	1085	7	§	§	PROPN
ftr-370	1085	8	121(d)(9	121(d)(9	PROPN
ftr-370	1085	9	)	)	PUNCT
ftr-370	1085	10	suspension	suspension	NOUN
ftr-370	1085	11	of	of	ADP
ftr-370	1085	12	the	the	DET
ftr-370	1085	13	five	five	NUM
ftr-370	1085	14	year	year	NOUN
ftr-370	1085	15	period	period	NOUN
ftr-370	1085	16	for	for	ADP
ftr-370	1085	17	cia	cia	PROPN
ftr-370	1085	18	and	and	CCONJ
ftr-370	1085	19	nsa	nsa	PROPN
ftr-370	1085	20	personnel	personnel	NOUN
ftr-370	1085	21	who	who	PRON
ftr-370	1085	22	are	be	AUX
ftr-370	1085	23	moved	move	VERB
ftr-370	1085	24	to	to	ADP
ftr-370	1085	25	a	a	DET
ftr-370	1085	26	new	new	ADJ
ftr-370	1085	27	duty	duty	NOUN
ftr-370	1085	28	station	station	NOUN
ftr-370	1085	29	,	,	PUNCT
ftr-370	1085	30	the	the	DET
ftr-370	1085	31	requirement	requirement	NOUN
ftr-370	1085	32	that	that	SCONJ
ftr-370	1085	33	the	the	DET
ftr-370	1085	34	new	new	ADJ
ftr-370	1085	35	duty	duty	NOUN
ftr-370	1085	36	station	station	NOUN
ftr-370	1085	37	is	be	AUX
ftr-370	1085	38	outside	outside	ADP
ftr-370	1085	39	the	the	DET
ftr-370	1085	40	united	united	PROPN
ftr-370	1085	41	states	states	PROPN
ftr-370	1085	42	was	be	AUX
ftr-370	1085	43	removed	remove	VERB
ftr-370	1085	44	.	.	PUNCT
ftr-370	1086	1	second	second	ADJ
ftr-370	1086	2	the	the	DET
ftr-370	1086	3	provision	provision	NOUN
ftr-370	1086	4	was	be	AUX
ftr-370	1086	5	made	make	VERB
ftr-370	1086	6	permanent	permanent	ADJ
ftr-370	1086	7	.	.	PUNCT
ftr-370	1087	1	new	new	ADJ
ftr-370	1087	2	§	§	PROPN
ftr-370	1087	3	121(d)(12	121(d)(12	NUM
ftr-370	1087	4	)	)	PUNCT
ftr-370	1087	5	extends	extend	VERB
ftr-370	1087	6	the	the	DET
ftr-370	1087	7	benefit	benefit	NOUN
ftr-370	1087	8	of	of	ADP
ftr-370	1087	9	the	the	DET
ftr-370	1087	10	suspension	suspension	NOUN
ftr-370	1087	11	of	of	ADP
ftr-370	1087	12	the	the	DET
ftr-370	1087	13	running	running	NOUN
ftr-370	1087	14	of	of	ADP
ftr-370	1087	15	the	the	DET
ftr-370	1087	16	five	five	NUM
ftr-370	1087	17	-	-	PUNCT
ftr-370	1087	18	year	year	NOUN
ftr-370	1087	19	period	period	NOUN
ftr-370	1087	20	to	to	ADP
ftr-370	1087	21	peace	peace	NOUN
ftr-370	1087	22	corps	corps	NOUN
ftr-370	1087	23	volunteers	volunteer	NOUN
ftr-370	1087	24	and	and	CCONJ
ftr-370	1087	25	to	to	ADP
ftr-370	1087	26	peace	peace	NOUN
ftr-370	1087	27	corps	corps	NOUN
ftr-370	1087	28	employees	employee	NOUN
ftr-370	1087	29	on	on	ADP
ftr-370	1087	30	“	"	PUNCT
ftr-370	1087	31	qualified	qualified	ADJ
ftr-370	1087	32	official	official	ADJ
ftr-370	1087	33	extended	extend	VERB
ftr-370	1087	34	duty	duty	NOUN
ftr-370	1087	35	.	.	PUNCT
ftr-370	1087	36	”	"	PUNCT
ftr-370	1088	1	2	2	NUM
ftr-370	1088	2	.	.	X
ftr-370	1088	3	ouch	ouch	PROPN
ftr-370	1088	4	,	,	PUNCT
ftr-370	1088	5	the	the	DET
ftr-370	1088	6	realtors	realtor	NOUN
ftr-370	1088	7	®	®	NOUN
ftr-370	1088	8	in	in	ADP
ftr-370	1088	9	vacation	vacation	NOUN
ftr-370	1088	10	resort	resort	NOUN
ftr-370	1088	11	areas	area	NOUN
ftr-370	1088	12	are	be	AUX
ftr-370	1088	13	n’t	not	PART
ftr-370	1088	14	going	go	VERB
ftr-370	1088	15	to	to	PART
ftr-370	1088	16	like	like	VERB
ftr-370	1088	17	this	this	DET
ftr-370	1088	18	new	new	ADJ
ftr-370	1088	19	rule	rule	NOUN
ftr-370	1088	20	.	.	PUNCT
ftr-370	1089	1	will	will	AUX
ftr-370	1089	2	the	the	DET
ftr-370	1089	3	real	real	ADJ
ftr-370	1089	4	estate	estate	NOUN
ftr-370	1089	5	lobby	lobby	NOUN
ftr-370	1089	6	have	have	VERB
ftr-370	1089	7	enough	enough	ADJ
ftr-370	1089	8	clout	clout	NOUN
ftr-370	1089	9	to	to	PART
ftr-370	1089	10	get	get	VERB
ftr-370	1089	11	it	it	PRON
ftr-370	1089	12	retroactively	retroactively	ADV
ftr-370	1089	13	revoked	revoke	VERB
ftr-370	1089	14	?	?	PUNCT
ftr-370	1090	1	the	the	DET
ftr-370	1090	2	housing	housing	NOUN
ftr-370	1090	3	assistance	assistance	NOUN
ftr-370	1090	4	tax	tax	NOUN
ftr-370	1090	5	act	act	NOUN
ftr-370	1090	6	of	of	ADP
ftr-370	1090	7	2008	2008	NUM
ftr-370	1090	8	added	add	VERB
ftr-370	1090	9	326	326	NUM
ftr-370	1090	10	florida	florida	PROPN
ftr-370	1090	11	tax	tax	NOUN
ftr-370	1090	12	review	review	NOUN
ftr-370	1090	13	[	[	X
ftr-370	1090	14	vol	vol	NOUN
ftr-370	1090	15	.	.	PUNCT
ftr-370	1091	1	9	9	NUM
ftr-370	1091	2	:	:	PUNCT
ftr-370	1091	3	si	si	PROPN
ftr-370	1091	4	§	§	PROPN
ftr-370	1091	5	121(b)(4	121(b)(4	NUM
ftr-370	1091	6	)	)	PUNCT
ftr-370	1091	7	,	,	PUNCT
ftr-370	1091	8	which	which	PRON
ftr-370	1091	9	provides	provide	VERB
ftr-370	1091	10	that	that	DET
ftr-370	1091	11	gain	gain	NOUN
ftr-370	1091	12	on	on	ADP
ftr-370	1091	13	the	the	DET
ftr-370	1091	14	sale	sale	NOUN
ftr-370	1091	15	of	of	ADP
ftr-370	1091	16	a	a	DET
ftr-370	1091	17	personal	personal	ADJ
ftr-370	1091	18	residence	residence	NOUN
ftr-370	1091	19	is	be	AUX
ftr-370	1091	20	not	not	PART
ftr-370	1091	21	excluded	exclude	VERB
ftr-370	1091	22	from	from	ADP
ftr-370	1091	23	gross	gross	ADJ
ftr-370	1091	24	income	income	NOUN
ftr-370	1091	25	to	to	ADP
ftr-370	1091	26	the	the	DET
ftr-370	1091	27	extent	extent	NOUN
ftr-370	1091	28	the	the	DET
ftr-370	1091	29	gain	gain	NOUN
ftr-370	1091	30	is	be	AUX
ftr-370	1091	31	allocated	allocate	VERB
ftr-370	1091	32	to	to	ADP
ftr-370	1091	33	periods	period	NOUN
ftr-370	1091	34	of	of	ADP
ftr-370	1091	35	“	"	PUNCT
ftr-370	1091	36	nonqualified	nonqualified	ADJ
ftr-370	1091	37	use	use	NOUN
ftr-370	1091	38	”	"	PUNCT
ftr-370	1091	39	of	of	ADP
ftr-370	1091	40	the	the	DET
ftr-370	1091	41	residence	residence	NOUN
ftr-370	1091	42	.	.	PUNCT
ftr-370	1092	1	in	in	ADP
ftr-370	1092	2	general	general	ADJ
ftr-370	1092	3	,	,	PUNCT
ftr-370	1092	4	periods	period	NOUN
ftr-370	1092	5	of	of	ADP
ftr-370	1092	6	nonqualified	nonqualified	ADJ
ftr-370	1092	7	use	use	NOUN
ftr-370	1092	8	include	include	VERB
ftr-370	1092	9	any	any	DET
ftr-370	1092	10	periods	period	NOUN
ftr-370	1092	11	in	in	ADP
ftr-370	1092	12	which	which	PRON
ftr-370	1092	13	the	the	DET
ftr-370	1092	14	property	property	NOUN
ftr-370	1092	15	is	be	AUX
ftr-370	1092	16	not	not	PART
ftr-370	1092	17	used	use	VERB
ftr-370	1092	18	as	as	ADP
ftr-370	1092	19	the	the	DET
ftr-370	1092	20	principal	principal	ADJ
ftr-370	1092	21	residence	residence	NOUN
ftr-370	1092	22	of	of	ADP
ftr-370	1092	23	the	the	DET
ftr-370	1092	24	taxpayer	taxpayer	NOUN
ftr-370	1092	25	or	or	CCONJ
ftr-370	1092	26	the	the	DET
ftr-370	1092	27	taxpayer	taxpayer	NOUN
ftr-370	1092	28	’s	’s	PART
ftr-370	1092	29	spouse	spouse	NOUN
ftr-370	1092	30	or	or	CCONJ
ftr-370	1092	31	former	former	ADJ
ftr-370	1092	32	spouse	spouse	NOUN
ftr-370	1092	33	.	.	PUNCT
ftr-370	1093	1	there	there	PRON
ftr-370	1093	2	are	be	VERB
ftr-370	1093	3	exceptions	exception	NOUN
ftr-370	1093	4	:	:	PUNCT
ftr-370	1093	5	(	(	PUNCT
ftr-370	1093	6	1	1	X
ftr-370	1093	7	)	)	PUNCT
ftr-370	1093	8	use	use	NOUN
ftr-370	1093	9	prior	prior	ADV
ftr-370	1093	10	to	to	ADP
ftr-370	1093	11	1/1/09	1/1/09	NUM
ftr-370	1093	12	is	be	AUX
ftr-370	1093	13	not	not	PART
ftr-370	1093	14	nonqualified	nonqualified	ADJ
ftr-370	1093	15	use	use	NOUN
ftr-370	1093	16	;	;	PUNCT
ftr-370	1093	17	(	(	PUNCT
ftr-370	1093	18	2	2	X
ftr-370	1093	19	)	)	PUNCT
ftr-370	1093	20	use	use	NOUN
ftr-370	1093	21	after	after	ADP
ftr-370	1093	22	the	the	DET
ftr-370	1093	23	last	last	ADJ
ftr-370	1093	24	date	date	NOUN
ftr-370	1093	25	that	that	SCONJ
ftr-370	1093	26	the	the	DET
ftr-370	1093	27	taxpayer	taxpayer	NOUN
ftr-370	1093	28	or	or	CCONJ
ftr-370	1093	29	the	the	DET
ftr-370	1093	30	taxpayer	taxpayer	NOUN
ftr-370	1093	31	’s	’s	PART
ftr-370	1093	32	spouse	spouse	NOUN
ftr-370	1093	33	used	use	VERB
ftr-370	1093	34	the	the	DET
ftr-370	1093	35	property	property	NOUN
ftr-370	1093	36	as	as	ADP
ftr-370	1093	37	a	a	DET
ftr-370	1093	38	principal	principal	ADJ
ftr-370	1093	39	residence	residence	NOUN
ftr-370	1093	40	is	be	AUX
ftr-370	1093	41	not	not	PART
ftr-370	1093	42	nonqualified	nonqualified	ADJ
ftr-370	1093	43	use	use	NOUN
ftr-370	1093	44	;	;	PUNCT
ftr-370	1093	45	(	(	PUNCT
ftr-370	1093	46	3	3	X
ftr-370	1093	47	)	)	PUNCT
ftr-370	1093	48	use	use	NOUN
ftr-370	1093	49	while	while	SCONJ
ftr-370	1093	50	the	the	DET
ftr-370	1093	51	taxpayer	taxpayer	NOUN
ftr-370	1093	52	or	or	CCONJ
ftr-370	1093	53	the	the	DET
ftr-370	1093	54	taxpayer	taxpayer	NOUN
ftr-370	1093	55	’s	’s	PART
ftr-370	1093	56	spouse	spouse	NOUN
ftr-370	1093	57	is	be	AUX
ftr-370	1093	58	serving	serve	VERB
ftr-370	1093	59	(	(	PUNCT
ftr-370	1093	60	for	for	ADP
ftr-370	1093	61	up	up	ADP
ftr-370	1093	62	to	to	ADP
ftr-370	1093	63	an	an	DET
ftr-370	1093	64	aggregate	aggregate	ADJ
ftr-370	1093	65	period	period	NOUN
ftr-370	1093	66	of	of	ADP
ftr-370	1093	67	ten	ten	NUM
ftr-370	1093	68	years	year	NOUN
ftr-370	1093	69	)	)	PUNCT
ftr-370	1093	70	on	on	ADP
ftr-370	1093	71	qualified	qualified	ADJ
ftr-370	1093	72	official	official	ADJ
ftr-370	1093	73	extended	extend	VERB
ftr-370	1093	74	duty	duty	NOUN
ftr-370	1093	75	(	(	PUNCT
ftr-370	1093	76	as	as	SCONJ
ftr-370	1093	77	defined	define	VERB
ftr-370	1093	78	in	in	ADP
ftr-370	1093	79	§	§	PROPN
ftr-370	1093	80	121(d)(9	121(d)(9	PROPN
ftr-370	1093	81	)	)	PUNCT
ftr-370	1094	1	[	[	X
ftr-370	1094	2	military	military	NOUN
ftr-370	1094	3	,	,	PUNCT
ftr-370	1094	4	cia	cia	PROPN
ftr-370	1094	5	or	or	CCONJ
ftr-370	1094	6	nsa	nsa	PROPN
ftr-370	1094	7	]	]	PUNCT
ftr-370	1094	8	)	)	PUNCT
ftr-370	1094	9	is	be	AUX
ftr-370	1094	10	not	not	PART
ftr-370	1094	11	nonqualified	nonqualified	ADJ
ftr-370	1094	12	use	use	NOUN
ftr-370	1094	13	;	;	PUNCT
ftr-370	1094	14	(	(	PUNCT
ftr-370	1094	15	4	4	X
ftr-370	1094	16	)	)	PUNCT
ftr-370	1094	17	use	use	NOUN
ftr-370	1094	18	during	during	ADP
ftr-370	1094	19	any	any	DET
ftr-370	1094	20	other	other	ADJ
ftr-370	1094	21	period	period	NOUN
ftr-370	1094	22	of	of	ADP
ftr-370	1094	23	temporary	temporary	ADJ
ftr-370	1094	24	absence	absence	NOUN
ftr-370	1094	25	(	(	PUNCT
ftr-370	1094	26	for	for	ADP
ftr-370	1094	27	up	up	ADP
ftr-370	1094	28	to	to	ADP
ftr-370	1094	29	an	an	DET
ftr-370	1094	30	aggregate	aggregate	ADJ
ftr-370	1094	31	period	period	NOUN
ftr-370	1094	32	of	of	ADP
ftr-370	1094	33	two	two	NUM
ftr-370	1094	34	years	year	NOUN
ftr-370	1094	35	)	)	PUNCT
ftr-370	1094	36	is	be	AUX
ftr-370	1094	37	not	not	PART
ftr-370	1094	38	nonqualified	nonqualified	ADJ
ftr-370	1094	39	use	use	NOUN
ftr-370	1094	40	,	,	PUNCT
ftr-370	1094	41	if	if	SCONJ
ftr-370	1094	42	the	the	DET
ftr-370	1094	43	absence	absence	NOUN
ftr-370	1094	44	is	be	AUX
ftr-370	1094	45	due	due	ADJ
ftr-370	1094	46	to	to	ADP
ftr-370	1094	47	change	change	NOUN
ftr-370	1094	48	of	of	ADP
ftr-370	1094	49	employment	employment	NOUN
ftr-370	1094	50	,	,	PUNCT
ftr-370	1094	51	health	health	NOUN
ftr-370	1094	52	conditions	condition	NOUN
ftr-370	1094	53	,	,	PUNCT
ftr-370	1094	54	or	or	CCONJ
ftr-370	1094	55	other	other	ADJ
ftr-370	1094	56	unforeseen	unforeseen	ADJ
ftr-370	1094	57	circumstances	circumstance	NOUN
ftr-370	1094	58	specified	specify	VERB
ftr-370	1094	59	by	by	ADP
ftr-370	1094	60	regulations	regulation	NOUN
ftr-370	1094	61	.	.	PUNCT
ftr-370	1095	1	•	•	NUM
ftr-370	1095	2	the	the	DET
ftr-370	1095	3	amount	amount	NOUN
ftr-370	1095	4	of	of	ADP
ftr-370	1095	5	gain	gain	NOUN
ftr-370	1095	6	not	not	PART
ftr-370	1095	7	excluded	exclude	VERB
ftr-370	1095	8	by	by	ADP
ftr-370	1095	9	reason	reason	NOUN
ftr-370	1095	10	of	of	ADP
ftr-370	1095	11	§	§	PROPN
ftr-370	1095	12	121(b)(4	121(b)(4	NUM
ftr-370	1095	13	)	)	PUNCT
ftr-370	1095	14	is	be	AUX
ftr-370	1095	15	determined	determine	VERB
ftr-370	1095	16	by	by	ADP
ftr-370	1095	17	allocating	allocate	VERB
ftr-370	1095	18	gain	gain	NOUN
ftr-370	1095	19	to	to	ADP
ftr-370	1095	20	periods	period	NOUN
ftr-370	1095	21	of	of	ADP
ftr-370	1095	22	nonqualified	nonqualified	ADJ
ftr-370	1095	23	use	use	NOUN
ftr-370	1095	24	based	base	VERB
ftr-370	1095	25	on	on	ADP
ftr-370	1095	26	the	the	DET
ftr-370	1095	27	ratio	ratio	NOUN
ftr-370	1095	28	of	of	ADP
ftr-370	1095	29	aggregate	aggregate	ADJ
ftr-370	1095	30	periods	period	NOUN
ftr-370	1095	31	of	of	ADP
ftr-370	1095	32	nonqualified	nonqualified	ADJ
ftr-370	1095	33	use	use	NOUN
ftr-370	1095	34	to	to	ADP
ftr-370	1095	35	the	the	DET
ftr-370	1095	36	total	total	ADJ
ftr-370	1095	37	time	time	NOUN
ftr-370	1095	38	the	the	DET
ftr-370	1095	39	taxpayer	taxpayer	NOUN
ftr-370	1095	40	owned	own	VERB
ftr-370	1095	41	the	the	DET
ftr-370	1095	42	property	property	NOUN
ftr-370	1095	43	.	.	PUNCT
ftr-370	1096	1	if	if	SCONJ
ftr-370	1096	2	any	any	DET
ftr-370	1096	3	portion	portion	NOUN
ftr-370	1096	4	of	of	ADP
ftr-370	1096	5	a	a	DET
ftr-370	1096	6	taxpayer	taxpayer	NOUN
ftr-370	1096	7	’s	’s	PART
ftr-370	1096	8	gain	gain	NOUN
ftr-370	1096	9	on	on	ADP
ftr-370	1096	10	the	the	DET
ftr-370	1096	11	sale	sale	NOUN
ftr-370	1096	12	of	of	ADP
ftr-370	1096	13	a	a	DET
ftr-370	1096	14	principal	principal	ADJ
ftr-370	1096	15	residence	residence	NOUN
ftr-370	1096	16	is	be	AUX
ftr-370	1096	17	attributable	attributable	ADJ
ftr-370	1096	18	to	to	ADP
ftr-370	1096	19	post-5/6/97	post-5/6/97	ADJ
ftr-370	1096	20	depreciation	depreciation	NOUN
ftr-370	1096	21	(	(	PUNCT
ftr-370	1096	22	and	and	CCONJ
ftr-370	1096	23	thus	thus	ADV
ftr-370	1096	24	not	not	PART
ftr-370	1096	25	eligible	eligible	ADJ
ftr-370	1096	26	for	for	ADP
ftr-370	1096	27	exclusion	exclusion	NOUN
ftr-370	1096	28	under	under	ADP
ftr-370	1096	29	§	§	PROPN
ftr-370	1096	30	121	121	NUM
ftr-370	1096	31	by	by	ADP
ftr-370	1096	32	reason	reason	NOUN
ftr-370	1096	33	of	of	ADP
ftr-370	1096	34	§	§	PROPN
ftr-370	1096	35	121(d)(6	121(d)(6	NUM
ftr-370	1096	36	)	)	PUNCT
ftr-370	1096	37	)	)	PUNCT
ftr-370	1096	38	,	,	PUNCT
ftr-370	1096	39	that	that	DET
ftr-370	1096	40	gain	gain	NOUN
ftr-370	1096	41	is	be	AUX
ftr-370	1096	42	not	not	PART
ftr-370	1096	43	taken	take	VERB
ftr-370	1096	44	into	into	ADP
ftr-370	1096	45	account	account	NOUN
ftr-370	1096	46	in	in	ADP
ftr-370	1096	47	determining	determine	VERB
ftr-370	1096	48	the	the	DET
ftr-370	1096	49	allocation	allocation	NOUN
ftr-370	1096	50	of	of	ADP
ftr-370	1096	51	gain	gain	NOUN
ftr-370	1096	52	to	to	ADP
ftr-370	1096	53	periods	period	NOUN
ftr-370	1096	54	of	of	ADP
ftr-370	1096	55	nonqualified	nonqualified	ADJ
ftr-370	1096	56	use	use	NOUN
ftr-370	1096	57	.	.	PUNCT
ftr-370	1097	1	•	•	NUM
ftr-370	1097	2	rental	rental	ADJ
ftr-370	1097	3	property	property	NOUN
ftr-370	1097	4	example	example	NOUN
ftr-370	1097	5	:	:	PUNCT
ftr-370	1097	6	suppose	suppose	VERB
ftr-370	1097	7	a	a	DET
ftr-370	1097	8	taxpayer	taxpayer	NOUN
ftr-370	1097	9	buys	buy	VERB
ftr-370	1097	10	a	a	DET
ftr-370	1097	11	property	property	NOUN
ftr-370	1097	12	on	on	ADP
ftr-370	1097	13	january	january	PROPN
ftr-370	1097	14	1	1	NUM
ftr-370	1097	15	,	,	PUNCT
ftr-370	1097	16	2009	2009	NUM
ftr-370	1097	17	,	,	PUNCT
ftr-370	1097	18	for	for	ADP
ftr-370	1097	19	$	$	SYM
ftr-370	1097	20	500,000	500,000	NUM
ftr-370	1097	21	,	,	PUNCT
ftr-370	1097	22	and	and	CCONJ
ftr-370	1097	23	uses	use	VERB
ftr-370	1097	24	it	it	PRON
ftr-370	1097	25	as	as	ADP
ftr-370	1097	26	a	a	DET
ftr-370	1097	27	rental	rental	ADJ
ftr-370	1097	28	property	property	NOUN
ftr-370	1097	29	for	for	ADP
ftr-370	1097	30	one	one	NUM
ftr-370	1097	31	year	year	NOUN
ftr-370	1097	32	,	,	PUNCT
ftr-370	1097	33	claiming	claim	VERB
ftr-370	1097	34	$	$	SYM
ftr-370	1097	35	15,000	15,000	NUM
ftr-370	1097	36	of	of	ADP
ftr-370	1097	37	depreciation	depreciation	NOUN
ftr-370	1097	38	deductions	deduction	NOUN
ftr-370	1097	39	(	(	PUNCT
ftr-370	1097	40	reducing	reduce	VERB
ftr-370	1097	41	the	the	DET
ftr-370	1097	42	property	property	NOUN
ftr-370	1097	43	’s	’s	PART
ftr-370	1097	44	basis	basis	NOUN
ftr-370	1097	45	to	to	ADP
ftr-370	1097	46	$	$	SYM
ftr-370	1097	47	485,000	485,000	NUM
ftr-370	1097	48	)	)	PUNCT
ftr-370	1097	49	.	.	PUNCT
ftr-370	1098	1	on	on	ADP
ftr-370	1098	2	january	january	PROPN
ftr-370	1098	3	1	1	NUM
ftr-370	1098	4	,	,	PUNCT
ftr-370	1098	5	2010	2010	NUM
ftr-370	1098	6	,	,	PUNCT
ftr-370	1098	7	the	the	DET
ftr-370	1098	8	taxpayer	taxpayer	NOUN
ftr-370	1098	9	converts	convert	VERB
ftr-370	1098	10	the	the	DET
ftr-370	1098	11	property	property	NOUN
ftr-370	1098	12	to	to	ADP
ftr-370	1098	13	his	his	PRON
ftr-370	1098	14	personal	personal	ADJ
ftr-370	1098	15	residence	residence	NOUN
ftr-370	1098	16	.	.	PUNCT
ftr-370	1099	1	on	on	ADP
ftr-370	1099	2	january	january	PROPN
ftr-370	1099	3	1	1	NUM
ftr-370	1099	4	,	,	PUNCT
ftr-370	1099	5	2013	2013	NUM
ftr-370	1099	6	,	,	PUNCT
ftr-370	1099	7	the	the	DET
ftr-370	1099	8	taxpayer	taxpayer	NOUN
ftr-370	1099	9	ceases	cease	VERB
ftr-370	1099	10	to	to	PART
ftr-370	1099	11	use	use	VERB
ftr-370	1099	12	the	the	DET
ftr-370	1099	13	property	property	NOUN
ftr-370	1099	14	as	as	ADP
ftr-370	1099	15	his	his	PRON
ftr-370	1099	16	personal	personal	ADJ
ftr-370	1099	17	residence	residence	NOUN
ftr-370	1099	18	.	.	PUNCT
ftr-370	1100	1	on	on	ADP
ftr-370	1100	2	january	january	PROPN
ftr-370	1100	3	1	1	NUM
ftr-370	1100	4	,	,	PUNCT
ftr-370	1100	5	2014	2014	NUM
ftr-370	1100	6	,	,	PUNCT
ftr-370	1100	7	the	the	DET
ftr-370	1100	8	taxpayer	taxpayer	NOUN
ftr-370	1100	9	sells	sell	VERB
ftr-370	1100	10	the	the	DET
ftr-370	1100	11	property	property	NOUN
ftr-370	1100	12	for	for	ADP
ftr-370	1100	13	$	$	SYM
ftr-370	1100	14	600,000	600,000	NUM
ftr-370	1100	15	.	.	PUNCT
ftr-370	1101	1	pursuant	pursuant	ADJ
ftr-370	1101	2	to	to	ADP
ftr-370	1101	3	§	§	PROPN
ftr-370	1101	4	121(d)(6	121(d)(6	NUM
ftr-370	1101	5	)	)	PUNCT
ftr-370	1101	6	,	,	PUNCT
ftr-370	1101	7	the	the	DET
ftr-370	1101	8	$	$	SYM
ftr-370	1101	9	15,000	15,000	NUM
ftr-370	1101	10	of	of	ADP
ftr-370	1101	11	gain	gain	NOUN
ftr-370	1101	12	attributable	attributable	ADJ
ftr-370	1101	13	to	to	ADP
ftr-370	1101	14	the	the	DET
ftr-370	1101	15	depreciation	depreciation	NOUN
ftr-370	1101	16	deductions	deduction	NOUN
ftr-370	1101	17	is	be	AUX
ftr-370	1101	18	not	not	PART
ftr-370	1101	19	excluded	exclude	VERB
ftr-370	1101	20	from	from	ADP
ftr-370	1101	21	gross	gross	ADJ
ftr-370	1101	22	income	income	NOUN
ftr-370	1101	23	.	.	PUNCT
ftr-370	1102	1	the	the	DET
ftr-370	1102	2	remaining	remain	VERB
ftr-370	1102	3	$	$	SYM
ftr-370	1102	4	100,000	100,000	NUM
ftr-370	1102	5	of	of	ADP
ftr-370	1102	6	gain	gain	NOUN
ftr-370	1102	7	is	be	AUX
ftr-370	1102	8	excluded	exclude	VERB
ftr-370	1102	9	,	,	PUNCT
ftr-370	1102	10	except	except	SCONJ
ftr-370	1102	11	to	to	ADP
ftr-370	1102	12	the	the	DET
ftr-370	1102	13	extent	extent	NOUN
ftr-370	1102	14	it	it	PRON
ftr-370	1102	15	is	be	AUX
ftr-370	1102	16	attributable	attributable	ADJ
ftr-370	1102	17	to	to	ADP
ftr-370	1102	18	periods	period	NOUN
ftr-370	1102	19	of	of	ADP
ftr-370	1102	20	nonqualified	nonqualified	ADJ
ftr-370	1102	21	use	use	NOUN
ftr-370	1102	22	.	.	PUNCT
ftr-370	1103	1	the	the	DET
ftr-370	1103	2	first	first	ADJ
ftr-370	1103	3	year	year	NOUN
ftr-370	1103	4	of	of	ADP
ftr-370	1103	5	rental	rental	ADJ
ftr-370	1103	6	use	use	NOUN
ftr-370	1103	7	is	be	AUX
ftr-370	1103	8	a	a	DET
ftr-370	1103	9	period	period	NOUN
ftr-370	1103	10	of	of	ADP
ftr-370	1103	11	nonqualified	nonqualified	ADJ
ftr-370	1103	12	use	use	NOUN
ftr-370	1103	13	,	,	PUNCT
ftr-370	1103	14	but	but	CCONJ
ftr-370	1103	15	the	the	DET
ftr-370	1103	16	year	year	NOUN
ftr-370	1103	17	after	after	SCONJ
ftr-370	1103	18	the	the	DET
ftr-370	1103	19	taxpayer	taxpayer	NOUN
ftr-370	1103	20	moves	move	VERB
ftr-370	1103	21	out	out	ADP
ftr-370	1103	22	is	be	AUX
ftr-370	1103	23	not	not	PART
ftr-370	1103	24	.	.	PUNCT
ftr-370	1104	1	the	the	DET
ftr-370	1104	2	one	one	NUM
ftr-370	1104	3	-	-	PUNCT
ftr-370	1104	4	year	year	NOUN
ftr-370	1104	5	period	period	NOUN
ftr-370	1104	6	of	of	ADP
ftr-370	1104	7	nonqualified	nonqualified	ADJ
ftr-370	1104	8	use	use	NOUN
ftr-370	1104	9	is	be	AUX
ftr-370	1104	10	twenty	twenty	NUM
ftr-370	1104	11	percent	percent	NOUN
ftr-370	1104	12	of	of	ADP
ftr-370	1104	13	the	the	DET
ftr-370	1104	14	taxpayer	taxpayer	NOUN
ftr-370	1104	15	’s	’s	PART
ftr-370	1104	16	five	five	NUM
ftr-370	1104	17	-	-	PUNCT
ftr-370	1104	18	year	year	NOUN
ftr-370	1104	19	period	period	NOUN
ftr-370	1104	20	of	of	ADP
ftr-370	1104	21	ownership	ownership	NOUN
ftr-370	1104	22	,	,	PUNCT
ftr-370	1104	23	so	so	ADV
ftr-370	1104	24	twenty	twenty	NUM
ftr-370	1104	25	percent	percent	NOUN
ftr-370	1104	26	(	(	PUNCT
ftr-370	1104	27	$	$	SYM
ftr-370	1104	28	20,000	20,000	NUM
ftr-370	1104	29	)	)	PUNCT
ftr-370	1104	30	of	of	ADP
ftr-370	1104	31	the	the	DET
ftr-370	1104	32	$	$	SYM
ftr-370	1104	33	100,000	100,000	NUM
ftr-370	1104	34	is	be	AUX
ftr-370	1104	35	allocated	allocate	VERB
ftr-370	1104	36	to	to	ADP
ftr-370	1104	37	the	the	DET
ftr-370	1104	38	period	period	NOUN
ftr-370	1104	39	of	of	ADP
ftr-370	1104	40	nonqualified	nonqualified	ADJ
ftr-370	1104	41	use	use	NOUN
ftr-370	1104	42	and	and	CCONJ
ftr-370	1104	43	thus	thus	ADV
ftr-370	1104	44	is	be	AUX
ftr-370	1104	45	not	not	PART
ftr-370	1104	46	eligible	eligible	ADJ
ftr-370	1104	47	for	for	ADP
ftr-370	1104	48	exclusion	exclusion	NOUN
ftr-370	1104	49	under	under	ADP
ftr-370	1104	50	§	§	PROPN
ftr-370	1104	51	121	121	NUM
ftr-370	1104	52	.	.	PUNCT
ftr-370	1105	1	the	the	DET
ftr-370	1105	2	other	other	ADJ
ftr-370	1105	3	$	$	SYM
ftr-370	1105	4	80,000	80,000	NUM
ftr-370	1105	5	is	be	AUX
ftr-370	1105	6	excluded	exclude	VERB
ftr-370	1105	7	from	from	ADP
ftr-370	1105	8	gross	gross	ADJ
ftr-370	1105	9	income	income	NOUN
ftr-370	1105	10	.	.	PUNCT
ftr-370	1106	1	•	•	NUM
ftr-370	1106	2	vacation	vacation	NOUN
ftr-370	1106	3	home	home	NOUN
ftr-370	1106	4	example	example	NOUN
ftr-370	1106	5	:	:	PUNCT
ftr-370	1106	6	in	in	ADP
ftr-370	1106	7	addition	addition	NOUN
ftr-370	1106	8	to	to	ADP
ftr-370	1106	9	denying	deny	VERB
ftr-370	1106	10	nonrecognition	nonrecognition	NOUN
ftr-370	1106	11	to	to	PART
ftr-370	1106	12	gain	gain	VERB
ftr-370	1106	13	attributable	attributable	ADJ
ftr-370	1106	14	to	to	ADP
ftr-370	1106	15	periods	period	NOUN
ftr-370	1106	16	the	the	DET
ftr-370	1106	17	residence	residence	NOUN
ftr-370	1106	18	was	be	AUX
ftr-370	1106	19	held	hold	VERB
ftr-370	1106	20	for	for	ADP
ftr-370	1106	21	rental	rental	NOUN
ftr-370	1106	22	,	,	PUNCT
ftr-370	1106	23	§	§	PROPN
ftr-370	1106	24	121(b)(4	121(b)(4	NUM
ftr-370	1106	25	)	)	PUNCT
ftr-370	1106	26	denies	deny	VERB
ftr-370	1106	27	the	the	DET
ftr-370	1106	28	exclusion	exclusion	NOUN
ftr-370	1106	29	for	for	ADP
ftr-370	1106	30	gains	gain	NOUN
ftr-370	1106	31	attributable	attributable	ADJ
ftr-370	1106	32	to	to	ADP
ftr-370	1106	33	the	the	DET
ftr-370	1106	34	period	period	NOUN
ftr-370	1106	35	the	the	DET
ftr-370	1106	36	residence	residence	NOUN
ftr-370	1106	37	was	be	AUX
ftr-370	1106	38	a	a	DET
ftr-370	1106	39	secondary	secondary	ADJ
ftr-370	1106	40	residence	residence	NOUN
ftr-370	1106	41	or	or	CCONJ
ftr-370	1106	42	vacation	vacation	NOUN
ftr-370	1106	43	home	home	NOUN
ftr-370	1106	44	.	.	PUNCT
ftr-370	1107	1	to	to	PART
ftr-370	1107	2	illustrate	illustrate	VERB
ftr-370	1107	3	,	,	PUNCT
ftr-370	1107	4	suppose	suppose	VERB
ftr-370	1107	5	a	a	DET
ftr-370	1107	6	taxpayer	taxpayer	NOUN
ftr-370	1107	7	again	again	ADV
ftr-370	1107	8	buys	buy	VERB
ftr-370	1107	9	a	a	DET
ftr-370	1107	10	property	property	NOUN
ftr-370	1107	11	on	on	ADP
ftr-370	1107	12	january	january	PROPN
ftr-370	1107	13	1	1	NUM
ftr-370	1107	14	,	,	PUNCT
ftr-370	1107	15	2009	2009	NUM
ftr-370	1107	16	,	,	PUNCT
ftr-370	1107	17	for	for	ADP
ftr-370	1107	18	$	$	SYM
ftr-370	1107	19	500,000	500,000	NUM
ftr-370	1107	20	,	,	PUNCT
ftr-370	1107	21	and	and	CCONJ
ftr-370	1107	22	uses	use	VERB
ftr-370	1107	23	it	it	PRON
ftr-370	1107	24	solely	solely	ADV
ftr-370	1107	25	as	as	ADP
ftr-370	1107	26	a	a	DET
ftr-370	1107	27	vacation	vacation	NOUN
ftr-370	1107	28	home	home	NOUN
ftr-370	1107	29	for	for	ADP
ftr-370	1107	30	12	12	NUM
ftr-370	1107	31	years	year	NOUN
ftr-370	1107	32	.	.	PUNCT
ftr-370	1108	1	on	on	ADP
ftr-370	1108	2	january	january	PROPN
ftr-370	1108	3	1	1	NUM
ftr-370	1108	4	,	,	PUNCT
ftr-370	1108	5	2021	2021	NUM
ftr-370	1108	6	,	,	PUNCT
ftr-370	1108	7	the	the	DET
ftr-370	1108	8	taxpayer	taxpayer	NOUN
ftr-370	1108	9	converts	convert	VERB
ftr-370	1108	10	the	the	DET
ftr-370	1108	11	property	property	NOUN
ftr-370	1108	12	to	to	ADP
ftr-370	1108	13	his	his	PRON
ftr-370	1108	14	principal	principal	ADJ
ftr-370	1108	15	residence	residence	NOUN
ftr-370	1108	16	.	.	PUNCT
ftr-370	1109	1	on	on	ADP
ftr-370	1109	2	january	january	PROPN
ftr-370	1109	3	1	1	NUM
ftr-370	1109	4	,	,	PUNCT
ftr-370	1109	5	2024	2024	NUM
ftr-370	1109	6	,	,	PUNCT
ftr-370	1109	7	the	the	DET
ftr-370	1109	8	taxpayer	taxpayer	NOUN
ftr-370	1109	9	sells	sell	VERB
ftr-370	1109	10	the	the	DET
ftr-370	1109	11	2009	2009	NUM
ftr-370	1109	12	]	]	PUNCT
ftr-370	1109	13	recent	recent	ADJ
ftr-370	1109	14	developments	development	NOUN
ftr-370	1109	15	in	in	ADP
ftr-370	1109	16	federal	federal	ADJ
ftr-370	1109	17	income	income	NOUN
ftr-370	1109	18	taxation	taxation	NOUN
ftr-370	1109	19	327	327	NUM
ftr-370	1109	20	property	property	NOUN
ftr-370	1109	21	for	for	ADP
ftr-370	1109	22	$	$	SYM
ftr-370	1109	23	800,000	800,000	NUM
ftr-370	1109	24	.	.	PUNCT
ftr-370	1110	1	the	the	DET
ftr-370	1110	2	twelve	twelve	NUM
ftr-370	1110	3	years	year	NOUN
ftr-370	1110	4	of	of	ADP
ftr-370	1110	5	vacation	vacation	NOUN
ftr-370	1110	6	use	use	NOUN
ftr-370	1110	7	is	be	AUX
ftr-370	1110	8	a	a	DET
ftr-370	1110	9	period	period	NOUN
ftr-370	1110	10	of	of	ADP
ftr-370	1110	11	nonqualified	nonqualified	ADJ
ftr-370	1110	12	use	use	NOUN
ftr-370	1110	13	that	that	PRON
ftr-370	1110	14	is	be	AUX
ftr-370	1110	15	eighty	eighty	NUM
ftr-370	1110	16	percent	percent	NOUN
ftr-370	1110	17	of	of	ADP
ftr-370	1110	18	the	the	DET
ftr-370	1110	19	taxpayer	taxpayer	NOUN
ftr-370	1110	20	’s	’s	PART
ftr-370	1110	21	fifteen	fifteen	NUM
ftr-370	1110	22	-	-	PUNCT
ftr-370	1110	23	year	year	NOUN
ftr-370	1110	24	period	period	NOUN
ftr-370	1110	25	of	of	ADP
ftr-370	1110	26	ownership	ownership	NOUN
ftr-370	1110	27	,	,	PUNCT
ftr-370	1110	28	so	so	ADV
ftr-370	1110	29	eighty	eighty	NUM
ftr-370	1110	30	percent	percent	NOUN
ftr-370	1110	31	(	(	PUNCT
ftr-370	1110	32	$	$	SYM
ftr-370	1110	33	240,000	240,000	NUM
ftr-370	1110	34	)	)	PUNCT
ftr-370	1110	35	of	of	ADP
ftr-370	1110	36	the	the	DET
ftr-370	1110	37	$	$	SYM
ftr-370	1110	38	300,000	300,000	NUM
ftr-370	1110	39	is	be	AUX
ftr-370	1110	40	allocated	allocate	VERB
ftr-370	1110	41	to	to	ADP
ftr-370	1110	42	the	the	DET
ftr-370	1110	43	period	period	NOUN
ftr-370	1110	44	of	of	ADP
ftr-370	1110	45	nonqualified	nonqualified	ADJ
ftr-370	1110	46	use	use	NOUN
ftr-370	1110	47	and	and	CCONJ
ftr-370	1110	48	thus	thus	ADV
ftr-370	1110	49	is	be	AUX
ftr-370	1110	50	not	not	PART
ftr-370	1110	51	eligible	eligible	ADJ
ftr-370	1110	52	for	for	ADP
ftr-370	1110	53	exclusion	exclusion	NOUN
ftr-370	1110	54	under	under	ADP
ftr-370	1110	55	§	§	PROPN
ftr-370	1110	56	121	121	NUM
ftr-370	1110	57	.	.	PUNCT
ftr-370	1111	1	the	the	DET
ftr-370	1111	2	other	other	ADJ
ftr-370	1111	3	$	$	SYM
ftr-370	1111	4	60,000	60,000	NUM
ftr-370	1111	5	is	be	AUX
ftr-370	1111	6	excluded	exclude	VERB
ftr-370	1111	7	from	from	ADP
ftr-370	1111	8	gross	gross	ADJ
ftr-370	1111	9	income	income	NOUN
ftr-370	1111	10	.	.	PUNCT
ftr-370	1112	1	d.	d.	PROPN
ftr-370	1112	2	section	section	PROPN
ftr-370	1112	3	1031	1031	NUM
ftr-370	1112	4	1	1	NUM
ftr-370	1112	5	.	.	PUNCT
ftr-370	1113	1	have	have	AUX
ftr-370	1113	2	you	you	PRON
ftr-370	1113	3	heard	hear	VERB
ftr-370	1113	4	about	about	ADP
ftr-370	1113	5	how	how	SCONJ
ftr-370	1113	6	you	you	PRON
ftr-370	1113	7	can	can	AUX
ftr-370	1113	8	do	do	AUX
ftr-370	1113	9	§	§	PROPN
ftr-370	1113	10	1031	1031	NUM
ftr-370	1113	11	likekind	likekind	NOUN
ftr-370	1113	12	exchanges	exchange	NOUN
ftr-370	1113	13	of	of	ADP
ftr-370	1113	14	vacation	vacation	NOUN
ftr-370	1113	15	homes	home	NOUN
ftr-370	1113	16	?	?	PUNCT
ftr-370	1114	1	do	do	AUX
ftr-370	1114	2	n’t	not	PART
ftr-370	1114	3	drink	drink	VERB
ftr-370	1114	4	that	that	DET
ftr-370	1114	5	kool	kool	NOUN
ftr-370	1114	6	-	-	PUNCT
ftr-370	1114	7	aid	aid	NOUN
ftr-370	1114	8	!	!	PUNCT
ftr-370	1115	1	and	and	CCONJ
ftr-370	1115	2	renting	rent	VERB
ftr-370	1115	3	it	it	PRON
ftr-370	1115	4	out	out	ADP
ftr-370	1115	5	for	for	ADP
ftr-370	1115	6	a	a	DET
ftr-370	1115	7	few	few	ADJ
ftr-370	1115	8	weeks	week	NOUN
ftr-370	1115	9	just	just	ADV
ftr-370	1115	10	before	before	SCONJ
ftr-370	1115	11	the	the	DET
ftr-370	1115	12	exchange	exchange	NOUN
ftr-370	1115	13	does	do	AUX
ftr-370	1115	14	not	not	PART
ftr-370	1115	15	work	work	VERB
ftr-370	1115	16	.	.	PUNCT
ftr-370	1116	1	moore	moore	PROPN
ftr-370	1116	2	v.	v.	PROPN
ftr-370	1116	3	commissioner	commissioner	PROPN
ftr-370	1116	4	,	,	PUNCT
ftr-370	1116	5	t.c	t.c	PROPN
ftr-370	1116	6	.	.	PROPN
ftr-370	1116	7	memo	memo	NOUN
ftr-370	1116	8	.	.	PUNCT
ftr-370	1117	1	2007	2007	NUM
ftr-370	1117	2	-	-	SYM
ftr-370	1117	3	134	134	NUM
ftr-370	1117	4	(	(	PUNCT
ftr-370	1117	5	5/30/07	5/30/07	NUM
ftr-370	1117	6	)	)	PUNCT
ftr-370	1117	7	.	.	PUNCT
ftr-370	1118	1	the	the	DET
ftr-370	1118	2	taxpayer	taxpayer	NOUN
ftr-370	1118	3	exchanged	exchange	VERB
ftr-370	1118	4	land	land	NOUN
ftr-370	1118	5	with	with	ADP
ftr-370	1118	6	a	a	DET
ftr-370	1118	7	mobile	mobile	ADJ
ftr-370	1118	8	home	home	NOUN
ftr-370	1118	9	,	,	PUNCT
ftr-370	1118	10	which	which	PRON
ftr-370	1118	11	the	the	DET
ftr-370	1118	12	taxpayer	taxpayer	NOUN
ftr-370	1118	13	used	use	VERB
ftr-370	1118	14	as	as	ADP
ftr-370	1118	15	a	a	DET
ftr-370	1118	16	vacation	vacation	NOUN
ftr-370	1118	17	residence	residence	NOUN
ftr-370	1118	18	,	,	PUNCT
ftr-370	1118	19	for	for	ADP
ftr-370	1118	20	another	another	DET
ftr-370	1118	21	vacation	vacation	NOUN
ftr-370	1118	22	property	property	NOUN
ftr-370	1118	23	,	,	PUNCT
ftr-370	1118	24	and	and	CCONJ
ftr-370	1118	25	claimed	claim	VERB
ftr-370	1118	26	the	the	DET
ftr-370	1118	27	transaction	transaction	NOUN
ftr-370	1118	28	qualified	qualify	VERB
ftr-370	1118	29	for	for	ADP
ftr-370	1118	30	nonrecognition	nonrecognition	NOUN
ftr-370	1118	31	under	under	ADP
ftr-370	1118	32	§	§	PROPN
ftr-370	1118	33	1031	1031	NUM
ftr-370	1118	34	because	because	SCONJ
ftr-370	1118	35	both	both	DET
ftr-370	1118	36	vacation	vacation	NOUN
ftr-370	1118	37	properties	property	NOUN
ftr-370	1118	38	were	be	AUX
ftr-370	1118	39	acquired	acquire	VERB
ftr-370	1118	40	and	and	CCONJ
ftr-370	1118	41	held	hold	VERB
ftr-370	1118	42	with	with	ADP
ftr-370	1118	43	the	the	DET
ftr-370	1118	44	expectation	expectation	NOUN
ftr-370	1118	45	that	that	SCONJ
ftr-370	1118	46	they	they	PRON
ftr-370	1118	47	would	would	AUX
ftr-370	1118	48	appreciate	appreciate	VERB
ftr-370	1118	49	and	and	CCONJ
ftr-370	1118	50	thus	thus	ADV
ftr-370	1118	51	were	be	AUX
ftr-370	1118	52	“	"	PUNCT
ftr-370	1118	53	investment	investment	NOUN
ftr-370	1118	54	”	"	PUNCT
ftr-370	1118	55	property	property	NOUN
ftr-370	1118	56	.	.	PUNCT
ftr-370	1119	1	the	the	DET
ftr-370	1119	2	court	court	NOUN
ftr-370	1119	3	(	(	PUNCT
ftr-370	1119	4	judge	judge	PROPN
ftr-370	1119	5	halpern	halpern	PROPN
ftr-370	1119	6	)	)	PUNCT
ftr-370	1119	7	held	hold	VERB
ftr-370	1119	8	that	that	SCONJ
ftr-370	1119	9	the	the	DET
ftr-370	1119	10	exchange	exchange	NOUN
ftr-370	1119	11	did	do	AUX
ftr-370	1119	12	not	not	PART
ftr-370	1119	13	qualify	qualify	VERB
ftr-370	1119	14	.	.	PUNCT
ftr-370	1120	1	the	the	DET
ftr-370	1120	2	mere	mere	ADJ
ftr-370	1120	3	expectation	expectation	NOUN
ftr-370	1120	4	that	that	SCONJ
ftr-370	1120	5	property	property	NOUN
ftr-370	1120	6	will	will	AUX
ftr-370	1120	7	appreciate	appreciate	VERB
ftr-370	1120	8	does	do	AUX
ftr-370	1120	9	not	not	PART
ftr-370	1120	10	establish	establish	VERB
ftr-370	1120	11	investment	investment	NOUN
ftr-370	1120	12	intent	intent	NOUN
ftr-370	1120	13	if	if	SCONJ
ftr-370	1120	14	the	the	DET
ftr-370	1120	15	taxpayer	taxpayer	NOUN
ftr-370	1120	16	uses	use	VERB
ftr-370	1120	17	the	the	DET
ftr-370	1120	18	property	property	NOUN
ftr-370	1120	19	as	as	ADP
ftr-370	1120	20	a	a	DET
ftr-370	1120	21	residence	residence	NOUN
ftr-370	1120	22	.	.	PUNCT
ftr-370	1121	1	there	there	PRON
ftr-370	1121	2	was	be	VERB
ftr-370	1121	3	no	no	DET
ftr-370	1121	4	evidence	evidence	NOUN
ftr-370	1121	5	that	that	SCONJ
ftr-370	1121	6	taxpayer	taxpayer	NOUN
ftr-370	1121	7	made	make	VERB
ftr-370	1121	8	either	either	CCONJ
ftr-370	1121	9	property	property	NOUN
ftr-370	1121	10	available	available	ADJ
ftr-370	1121	11	for	for	ADP
ftr-370	1121	12	rent	rent	NOUN
ftr-370	1121	13	or	or	CCONJ
ftr-370	1121	14	held	hold	VERB
ftr-370	1121	15	either	either	CCONJ
ftr-370	1121	16	property	property	NOUN
ftr-370	1121	17	primarily	primarily	ADV
ftr-370	1121	18	for	for	ADP
ftr-370	1121	19	sale	sale	NOUN
ftr-370	1121	20	at	at	ADP
ftr-370	1121	21	a	a	DET
ftr-370	1121	22	profit	profit	NOUN
ftr-370	1121	23	.	.	PUNCT
ftr-370	1122	1	a.	a.	NOUN
ftr-370	1123	1	the	the	DET
ftr-370	1123	2	irs	irs	PROPN
ftr-370	1123	3	provides	provide	VERB
ftr-370	1123	4	a	a	DET
ftr-370	1123	5	safe	safe	ADJ
ftr-370	1123	6	harbor	harbor	NOUN
ftr-370	1123	7	for	for	ADP
ftr-370	1123	8	vacation	vacation	NOUN
ftr-370	1123	9	home	home	NOUN
ftr-370	1123	10	swappers	swapper	NOUN
ftr-370	1123	11	,	,	PUNCT
ftr-370	1123	12	but	but	CCONJ
ftr-370	1123	13	it	it	PRON
ftr-370	1123	14	is	be	AUX
ftr-370	1123	15	a	a	DET
ftr-370	1123	16	small	small	ADJ
ftr-370	1123	17	–	–	PUNCT
ftr-370	1123	18	very	very	ADV
ftr-370	1123	19	small	small	ADJ
ftr-370	1123	20	–	–	PUNCT
ftr-370	1123	21	crack	crack	NOUN
ftr-370	1123	22	in	in	ADP
ftr-370	1123	23	the	the	DET
ftr-370	1123	24	wall	wall	NOUN
ftr-370	1123	25	denying	deny	VERB
ftr-370	1123	26	§	§	PROPN
ftr-370	1123	27	1031	1031	NUM
ftr-370	1123	28	nonrecognition	nonrecognition	NOUN
ftr-370	1123	29	to	to	ADP
ftr-370	1123	30	exchanges	exchange	NOUN
ftr-370	1123	31	of	of	ADP
ftr-370	1123	32	vacation	vacation	NOUN
ftr-370	1123	33	homes	home	NOUN
ftr-370	1123	34	.	.	PUNCT
ftr-370	1124	1	rev	rev	PROPN
ftr-370	1124	2	.	.	PROPN
ftr-370	1124	3	proc	proc	PROPN
ftr-370	1124	4	.	.	PUNCT
ftr-370	1125	1	2008	2008	NUM
ftr-370	1125	2	-	-	SYM
ftr-370	1125	3	16	16	NUM
ftr-370	1125	4	,	,	PUNCT
ftr-370	1125	5	2008	2008	NUM
ftr-370	1125	6	-	-	SYM
ftr-370	1125	7	10	10	NUM
ftr-370	1125	8	i.r.b	i.r.b	NOUN
ftr-370	1125	9	.	.	PUNCT
ftr-370	1126	1	547	547	NUM
ftr-370	1126	2	(	(	PUNCT
ftr-370	1126	3	2/15/08	2/15/08	NUM
ftr-370	1126	4	)	)	PUNCT
ftr-370	1126	5	.	.	PUNCT
ftr-370	1127	1	this	this	DET
ftr-370	1127	2	revenue	revenue	NOUN
ftr-370	1127	3	procedure	procedure	NOUN
ftr-370	1127	4	provides	provide	VERB
ftr-370	1127	5	safe	safe	ADJ
ftr-370	1127	6	-	-	PUNCT
ftr-370	1127	7	harbor	harbor	NOUN
ftr-370	1127	8	guidance	guidance	NOUN
ftr-370	1127	9	regarding	regard	VERB
ftr-370	1127	10	whether	whether	SCONJ
ftr-370	1127	11	a	a	DET
ftr-370	1127	12	residential	residential	ADJ
ftr-370	1127	13	property	property	NOUN
ftr-370	1127	14	that	that	PRON
ftr-370	1127	15	the	the	DET
ftr-370	1127	16	taxpayer	taxpayer	NOUN
ftr-370	1127	17	held	hold	VERB
ftr-370	1127	18	or	or	CCONJ
ftr-370	1127	19	intends	intend	VERB
ftr-370	1127	20	to	to	PART
ftr-370	1127	21	hold	hold	VERB
ftr-370	1127	22	for	for	ADP
ftr-370	1127	23	mixed	mixed	ADJ
ftr-370	1127	24	uses	use	NOUN
ftr-370	1127	25	,	,	PUNCT
ftr-370	1127	26	e.g.	e.g.	ADV
ftr-370	1127	27	,	,	PUNCT
ftr-370	1127	28	personal	personal	ADJ
ftr-370	1127	29	vacation	vacation	NOUN
ftr-370	1127	30	use	use	NOUN
ftr-370	1127	31	and	and	CCONJ
ftr-370	1127	32	rental	rental	ADJ
ftr-370	1127	33	/	/	SYM
ftr-370	1127	34	investment	investment	NOUN
ftr-370	1127	35	purposes	purpose	NOUN
ftr-370	1127	36	qualifies	qualify	VERB
ftr-370	1127	37	as	as	ADP
ftr-370	1127	38	property	property	NOUN
ftr-370	1127	39	held	hold	VERB
ftr-370	1127	40	for	for	ADP
ftr-370	1127	41	productive	productive	ADJ
ftr-370	1127	42	use	use	NOUN
ftr-370	1127	43	in	in	ADP
ftr-370	1127	44	a	a	DET
ftr-370	1127	45	trade	trade	NOUN
ftr-370	1127	46	or	or	CCONJ
ftr-370	1127	47	business	business	NOUN
ftr-370	1127	48	or	or	CCONJ
ftr-370	1127	49	for	for	ADP
ftr-370	1127	50	investment	investment	NOUN
ftr-370	1127	51	under	under	ADP
ftr-370	1127	52	§	§	PROPN
ftr-370	1127	53	1031	1031	NUM
ftr-370	1127	54	.	.	PUNCT
ftr-370	1128	1	under	under	ADP
ftr-370	1128	2	the	the	DET
ftr-370	1128	3	revenue	revenue	NOUN
ftr-370	1128	4	procedure	procedure	NOUN
ftr-370	1128	5	,	,	PUNCT
ftr-370	1128	6	the	the	DET
ftr-370	1128	7	relinquished	relinquished	ADJ
ftr-370	1128	8	property	property	NOUN
ftr-370	1128	9	qualifies	qualify	VERB
ftr-370	1128	10	if	if	SCONJ
ftr-370	1128	11	:	:	PUNCT
ftr-370	1128	12	(	(	PUNCT
ftr-370	1128	13	1	1	X
ftr-370	1128	14	)	)	PUNCT
ftr-370	1128	15	the	the	DET
ftr-370	1128	16	property	property	NOUN
ftr-370	1128	17	was	be	AUX
ftr-370	1128	18	owned	own	VERB
ftr-370	1128	19	by	by	ADP
ftr-370	1128	20	the	the	DET
ftr-370	1128	21	taxpayer	taxpayer	NOUN
ftr-370	1128	22	for	for	ADP
ftr-370	1128	23	at	at	ADV
ftr-370	1128	24	least	least	ADV
ftr-370	1128	25	24	24	NUM
ftr-370	1128	26	months	month	NOUN
ftr-370	1128	27	immediately	immediately	ADV
ftr-370	1128	28	before	before	ADP
ftr-370	1128	29	the	the	DET
ftr-370	1128	30	exchange	exchange	NOUN
ftr-370	1128	31	,	,	PUNCT
ftr-370	1128	32	and	and	CCONJ
ftr-370	1128	33	(	(	PUNCT
ftr-370	1128	34	2	2	X
ftr-370	1128	35	)	)	PUNCT
ftr-370	1128	36	within	within	ADP
ftr-370	1128	37	that	that	DET
ftr-370	1128	38	period	period	NOUN
ftr-370	1128	39	,	,	PUNCT
ftr-370	1128	40	in	in	ADP
ftr-370	1128	41	each	each	PRON
ftr-370	1128	42	of	of	ADP
ftr-370	1128	43	the	the	DET
ftr-370	1128	44	two	two	NUM
ftr-370	1128	45	12	12	NUM
ftr-370	1128	46	-	-	PUNCT
ftr-370	1128	47	month	month	NOUN
ftr-370	1128	48	periods	period	NOUN
ftr-370	1128	49	immediately	immediately	ADV
ftr-370	1128	50	preceding	precede	VERB
ftr-370	1128	51	the	the	DET
ftr-370	1128	52	exchange	exchange	NOUN
ftr-370	1128	53	,	,	PUNCT
ftr-370	1128	54	(	(	PUNCT
ftr-370	1128	55	a	a	X
ftr-370	1128	56	)	)	PUNCT
ftr-370	1128	57	the	the	DET
ftr-370	1128	58	taxpayer	taxpayer	NOUN
ftr-370	1128	59	rented	rent	VERB
ftr-370	1128	60	the	the	DET
ftr-370	1128	61	property	property	NOUN
ftr-370	1128	62	to	to	ADP
ftr-370	1128	63	another	another	DET
ftr-370	1128	64	person	person	NOUN
ftr-370	1128	65	or	or	CCONJ
ftr-370	1128	66	persons	person	NOUN
ftr-370	1128	67	at	at	ADP
ftr-370	1128	68	a	a	DET
ftr-370	1128	69	fair	fair	ADJ
ftr-370	1128	70	rental	rental	NOUN
ftr-370	1128	71	for	for	ADP
ftr-370	1128	72	14	14	NUM
ftr-370	1128	73	days	day	NOUN
ftr-370	1128	74	or	or	CCONJ
ftr-370	1128	75	more	more	ADJ
ftr-370	1128	76	,	,	PUNCT
ftr-370	1128	77	and	and	CCONJ
ftr-370	1128	78	(	(	PUNCT
ftr-370	1128	79	b	b	X
ftr-370	1128	80	)	)	PUNCT
ftr-370	1128	81	the	the	DET
ftr-370	1128	82	taxpayer	taxpayer	NOUN
ftr-370	1128	83	’s	’s	PART
ftr-370	1128	84	personal	personal	ADJ
ftr-370	1128	85	use	use	NOUN
ftr-370	1128	86	of	of	ADP
ftr-370	1128	87	the	the	DET
ftr-370	1128	88	property	property	NOUN
ftr-370	1128	89	did	do	AUX
ftr-370	1128	90	not	not	PART
ftr-370	1128	91	exceed	exceed	VERB
ftr-370	1128	92	the	the	DET
ftr-370	1128	93	greater	great	ADJ
ftr-370	1128	94	of	of	ADP
ftr-370	1128	95	14	14	NUM
ftr-370	1128	96	days	day	NOUN
ftr-370	1128	97	or	or	CCONJ
ftr-370	1128	98	10	10	NUM
ftr-370	1128	99	percent	percent	NOUN
ftr-370	1128	100	of	of	ADP
ftr-370	1128	101	the	the	DET
ftr-370	1128	102	number	number	NOUN
ftr-370	1128	103	of	of	ADP
ftr-370	1128	104	days	day	NOUN
ftr-370	1128	105	during	during	ADP
ftr-370	1128	106	each	each	DET
ftr-370	1128	107	12	12	NUM
ftr-370	1128	108	-	-	PUNCT
ftr-370	1128	109	month	month	NOUN
ftr-370	1128	110	period	period	NOUN
ftr-370	1128	111	that	that	PRON
ftr-370	1128	112	the	the	DET
ftr-370	1128	113	dwelling	dwelling	ADJ
ftr-370	1128	114	unit	unit	NOUN
ftr-370	1128	115	was	be	AUX
ftr-370	1128	116	rented	rent	VERB
ftr-370	1128	117	at	at	ADP
ftr-370	1128	118	a	a	DET
ftr-370	1128	119	fair	fair	ADJ
ftr-370	1128	120	rental	rental	NOUN
ftr-370	1128	121	.	.	PUNCT
ftr-370	1129	1	(	(	PUNCT
ftr-370	1129	2	for	for	ADP
ftr-370	1129	3	this	this	DET
ftr-370	1129	4	purpose	purpose	NOUN
ftr-370	1129	5	,	,	PUNCT
ftr-370	1129	6	the	the	DET
ftr-370	1129	7	first	first	ADJ
ftr-370	1129	8	12	12	NUM
ftr-370	1129	9	-	-	PUNCT
ftr-370	1129	10	month	month	NOUN
ftr-370	1129	11	period	period	NOUN
ftr-370	1129	12	immediately	immediately	ADV
ftr-370	1129	13	preceding	precede	VERB
ftr-370	1129	14	the	the	DET
ftr-370	1129	15	exchange	exchange	NOUN
ftr-370	1129	16	ends	end	VERB
ftr-370	1129	17	on	on	ADP
ftr-370	1129	18	the	the	DET
ftr-370	1129	19	day	day	NOUN
ftr-370	1129	20	before	before	SCONJ
ftr-370	1129	21	the	the	DET
ftr-370	1129	22	exchange	exchange	NOUN
ftr-370	1129	23	takes	take	VERB
ftr-370	1129	24	place	place	NOUN
ftr-370	1129	25	(	(	PUNCT
ftr-370	1129	26	and	and	CCONJ
ftr-370	1129	27	begins	begin	VERB
ftr-370	1129	28	12	12	NUM
ftr-370	1129	29	months	month	NOUN
ftr-370	1129	30	prior	prior	ADV
ftr-370	1129	31	to	to	ADP
ftr-370	1129	32	that	that	DET
ftr-370	1129	33	day	day	NOUN
ftr-370	1129	34	)	)	PUNCT
ftr-370	1129	35	and	and	CCONJ
ftr-370	1129	36	the	the	DET
ftr-370	1129	37	second	second	ADJ
ftr-370	1129	38	12	12	NUM
ftr-370	1129	39	-	-	PUNCT
ftr-370	1129	40	month	month	NOUN
ftr-370	1129	41	period	period	NOUN
ftr-370	1129	42	ends	end	VERB
ftr-370	1129	43	on	on	ADP
ftr-370	1129	44	the	the	DET
ftr-370	1129	45	day	day	NOUN
ftr-370	1129	46	before	before	SCONJ
ftr-370	1129	47	the	the	DET
ftr-370	1129	48	first	first	ADJ
ftr-370	1129	49	12	12	NUM
ftr-370	1129	50	-	-	PUNCT
ftr-370	1129	51	month	month	NOUN
ftr-370	1129	52	period	period	NOUN
ftr-370	1129	53	begins	begin	VERB
ftr-370	1129	54	(	(	PUNCT
ftr-370	1129	55	and	and	CCONJ
ftr-370	1129	56	begins	begin	VERB
ftr-370	1129	57	12	12	NUM
ftr-370	1129	58	months	month	NOUN
ftr-370	1129	59	prior	prior	ADV
ftr-370	1129	60	to	to	ADP
ftr-370	1129	61	that	that	DET
ftr-370	1129	62	day	day	NOUN
ftr-370	1129	63	)	)	PUNCT
ftr-370	1129	64	.	.	PUNCT
ftr-370	1129	65	)	)	PUNCT
ftr-370	1130	1	the	the	DET
ftr-370	1130	2	replacement	replacement	NOUN
ftr-370	1130	3	property	property	NOUN
ftr-370	1130	4	qualifies	qualify	VERB
ftr-370	1130	5	if	if	SCONJ
ftr-370	1130	6	(	(	PUNCT
ftr-370	1130	7	1	1	X
ftr-370	1130	8	)	)	PUNCT
ftr-370	1130	9	the	the	DET
ftr-370	1130	10	property	property	NOUN
ftr-370	1130	11	is	be	AUX
ftr-370	1130	12	owned	own	VERB
ftr-370	1130	13	by	by	ADP
ftr-370	1130	14	the	the	DET
ftr-370	1130	15	taxpayer	taxpayer	NOUN
ftr-370	1130	16	for	for	ADP
ftr-370	1130	17	at	at	ADV
ftr-370	1130	18	least	least	ADV
ftr-370	1130	19	24	24	NUM
ftr-370	1130	20	months	month	NOUN
ftr-370	1130	21	immediately	immediately	ADV
ftr-370	1130	22	after	after	ADP
ftr-370	1130	23	the	the	DET
ftr-370	1130	24	exchange	exchange	NOUN
ftr-370	1130	25	,	,	PUNCT
ftr-370	1130	26	and	and	CCONJ
ftr-370	1130	27	within	within	ADP
ftr-370	1130	28	that	that	DET
ftr-370	1130	29	period	period	NOUN
ftr-370	1130	30	,	,	PUNCT
ftr-370	1130	31	in	in	ADP
ftr-370	1130	32	each	each	PRON
ftr-370	1130	33	of	of	ADP
ftr-370	1130	34	the	the	DET
ftr-370	1130	35	two	two	NUM
ftr-370	1130	36	12	12	NUM
ftr-370	1130	37	-	-	PUNCT
ftr-370	1130	38	month	month	NOUN
ftr-370	1130	39	periods	period	NOUN
ftr-370	1130	40	328	328	NUM
ftr-370	1130	41	florida	florida	PROPN
ftr-370	1130	42	tax	tax	NOUN
ftr-370	1130	43	review	review	NOUN
ftr-370	1131	1	[	[	X
ftr-370	1131	2	vol	vol	NOUN
ftr-370	1131	3	.	.	PUNCT
ftr-370	1131	4	9	9	NUM
ftr-370	1131	5	:	:	SYM
ftr-370	1131	6	si	si	X
ftr-370	1131	7	immediately	immediately	ADV
ftr-370	1131	8	after	after	ADP
ftr-370	1131	9	the	the	DET
ftr-370	1131	10	exchange	exchange	NOUN
ftr-370	1131	11	(	(	PUNCT
ftr-370	1131	12	a	a	X
ftr-370	1131	13	)	)	PUNCT
ftr-370	1131	14	the	the	DET
ftr-370	1131	15	taxpayer	taxpayer	NOUN
ftr-370	1131	16	rents	rent	VERB
ftr-370	1131	17	the	the	DET
ftr-370	1131	18	property	property	NOUN
ftr-370	1131	19	to	to	ADP
ftr-370	1131	20	another	another	DET
ftr-370	1131	21	person	person	NOUN
ftr-370	1131	22	or	or	CCONJ
ftr-370	1131	23	persons	person	NOUN
ftr-370	1131	24	at	at	ADP
ftr-370	1131	25	a	a	DET
ftr-370	1131	26	fair	fair	ADJ
ftr-370	1131	27	rental	rental	NOUN
ftr-370	1131	28	for	for	ADP
ftr-370	1131	29	14	14	NUM
ftr-370	1131	30	days	day	NOUN
ftr-370	1131	31	or	or	CCONJ
ftr-370	1131	32	more	more	ADJ
ftr-370	1131	33	,	,	PUNCT
ftr-370	1131	34	and	and	CCONJ
ftr-370	1131	35	(	(	PUNCT
ftr-370	1131	36	b	b	X
ftr-370	1131	37	)	)	PUNCT
ftr-370	1131	38	the	the	DET
ftr-370	1131	39	taxpayer	taxpayer	NOUN
ftr-370	1131	40	’s	’s	PART
ftr-370	1131	41	personal	personal	ADJ
ftr-370	1131	42	use	use	NOUN
ftr-370	1131	43	of	of	ADP
ftr-370	1131	44	the	the	DET
ftr-370	1131	45	property	property	NOUN
ftr-370	1131	46	does	do	AUX
ftr-370	1131	47	not	not	PART
ftr-370	1131	48	exceed	exceed	VERB
ftr-370	1131	49	the	the	DET
ftr-370	1131	50	greater	great	ADJ
ftr-370	1131	51	of	of	ADP
ftr-370	1131	52	14	14	NUM
ftr-370	1131	53	days	day	NOUN
ftr-370	1131	54	or	or	CCONJ
ftr-370	1131	55	10	10	NUM
ftr-370	1131	56	percent	percent	NOUN
ftr-370	1131	57	of	of	ADP
ftr-370	1131	58	the	the	DET
ftr-370	1131	59	number	number	NOUN
ftr-370	1131	60	of	of	ADP
ftr-370	1131	61	days	day	NOUN
ftr-370	1131	62	during	during	ADP
ftr-370	1131	63	each	each	DET
ftr-370	1131	64	12	12	NUM
ftr-370	1131	65	-	-	PUNCT
ftr-370	1131	66	month	month	NOUN
ftr-370	1131	67	period	period	NOUN
ftr-370	1131	68	that	that	PRON
ftr-370	1131	69	the	the	DET
ftr-370	1131	70	property	property	NOUN
ftr-370	1131	71	is	be	AUX
ftr-370	1131	72	rented	rent	VERB
ftr-370	1131	73	at	at	ADP
ftr-370	1131	74	a	a	DET
ftr-370	1131	75	fair	fair	ADJ
ftr-370	1131	76	rental	rental	NOUN
ftr-370	1131	77	.	.	PUNCT
ftr-370	1132	1	(	(	PUNCT
ftr-370	1132	2	for	for	ADP
ftr-370	1132	3	this	this	DET
ftr-370	1132	4	purpose	purpose	NOUN
ftr-370	1132	5	,	,	PUNCT
ftr-370	1132	6	the	the	DET
ftr-370	1132	7	first	first	ADJ
ftr-370	1132	8	12	12	NUM
ftr-370	1132	9	-	-	PUNCT
ftr-370	1132	10	month	month	NOUN
ftr-370	1132	11	period	period	NOUN
ftr-370	1132	12	immediately	immediately	ADV
ftr-370	1132	13	after	after	SCONJ
ftr-370	1132	14	the	the	DET
ftr-370	1132	15	exchange	exchange	NOUN
ftr-370	1132	16	begins	begin	VERB
ftr-370	1132	17	on	on	ADP
ftr-370	1132	18	the	the	DET
ftr-370	1132	19	day	day	NOUN
ftr-370	1132	20	after	after	SCONJ
ftr-370	1132	21	the	the	DET
ftr-370	1132	22	exchange	exchange	NOUN
ftr-370	1132	23	takes	take	VERB
ftr-370	1132	24	place	place	NOUN
ftr-370	1132	25	and	and	CCONJ
ftr-370	1132	26	the	the	DET
ftr-370	1132	27	second	second	ADJ
ftr-370	1132	28	12month	12month	ADJ
ftr-370	1132	29	period	period	NOUN
ftr-370	1132	30	begins	begin	VERB
ftr-370	1132	31	on	on	ADP
ftr-370	1132	32	the	the	DET
ftr-370	1132	33	day	day	NOUN
ftr-370	1132	34	after	after	SCONJ
ftr-370	1132	35	the	the	DET
ftr-370	1132	36	first	first	ADJ
ftr-370	1132	37	12	12	NUM
ftr-370	1132	38	-	-	PUNCT
ftr-370	1132	39	month	month	NOUN
ftr-370	1132	40	period	period	NOUN
ftr-370	1132	41	ends	end	VERB
ftr-370	1132	42	.	.	PUNCT
ftr-370	1132	43	)	)	PUNCT
ftr-370	1133	1	personal	personal	ADJ
ftr-370	1133	2	use	use	NOUN
ftr-370	1133	3	of	of	ADP
ftr-370	1133	4	a	a	DET
ftr-370	1133	5	dwelling	dwelling	ADJ
ftr-370	1133	6	unit	unit	NOUN
ftr-370	1133	7	occurs	occur	VERB
ftr-370	1133	8	on	on	ADP
ftr-370	1133	9	any	any	DET
ftr-370	1133	10	day	day	NOUN
ftr-370	1133	11	on	on	ADP
ftr-370	1133	12	which	which	PRON
ftr-370	1133	13	a	a	DET
ftr-370	1133	14	taxpayer	taxpayer	NOUN
ftr-370	1133	15	is	be	AUX
ftr-370	1133	16	deemed	deem	VERB
ftr-370	1133	17	to	to	PART
ftr-370	1133	18	have	have	AUX
ftr-370	1133	19	used	use	VERB
ftr-370	1133	20	the	the	DET
ftr-370	1133	21	dwelling	dwelling	ADJ
ftr-370	1133	22	unit	unit	NOUN
ftr-370	1133	23	for	for	ADP
ftr-370	1133	24	personal	personal	ADJ
ftr-370	1133	25	purposes	purpose	NOUN
ftr-370	1133	26	under	under	ADP
ftr-370	1133	27	§	§	PROPN
ftr-370	1133	28	280a(d)(2	280a(d)(2	NUM
ftr-370	1133	29	)	)	PUNCT
ftr-370	1133	30	(	(	PUNCT
ftr-370	1133	31	taking	take	VERB
ftr-370	1133	32	into	into	ADP
ftr-370	1133	33	account	account	NOUN
ftr-370	1133	34	§	§	PROPN
ftr-370	1133	35	280a(d)(3	280a(d)(3	NUM
ftr-370	1133	36	)	)	PUNCT
ftr-370	1133	37	but	but	CCONJ
ftr-370	1133	38	not	not	PART
ftr-370	1133	39	§	§	PROPN
ftr-370	1133	40	280a(d)(4	280a(d)(4	NUM
ftr-370	1133	41	)	)	PUNCT
ftr-370	1133	42	)	)	PUNCT
ftr-370	1133	43	.	.	PUNCT
ftr-370	1134	1	2	2	X
ftr-370	1134	2	.	.	X
ftr-370	1134	3	clarifying	clarify	VERB
ftr-370	1134	4	the	the	DET
ftr-370	1134	5	treatment	treatment	NOUN
ftr-370	1134	6	of	of	ADP
ftr-370	1134	7	exchange	exchange	NOUN
ftr-370	1134	8	accommodation	accommodation	NOUN
ftr-370	1134	9	loans	loan	NOUN
ftr-370	1134	10	.	.	PUNCT
ftr-370	1135	1	t.d	t.d	PROPN
ftr-370	1135	2	.	.	PROPN
ftr-370	1135	3	9413	9413	NUM
ftr-370	1135	4	,	,	PUNCT
ftr-370	1135	5	escrow	escrow	NOUN
ftr-370	1135	6	accounts	account	NOUN
ftr-370	1135	7	,	,	PUNCT
ftr-370	1135	8	trusts	trust	NOUN
ftr-370	1135	9	,	,	PUNCT
ftr-370	1135	10	and	and	CCONJ
ftr-370	1135	11	other	other	ADJ
ftr-370	1135	12	funds	fund	NOUN
ftr-370	1135	13	used	use	VERB
ftr-370	1135	14	during	during	ADP
ftr-370	1135	15	deferred	defer	VERB
ftr-370	1135	16	exchanges	exchange	NOUN
ftr-370	1135	17	of	of	ADP
ftr-370	1135	18	like	like	ADP
ftr-370	1135	19	-	-	PUNCT
ftr-370	1135	20	kind	kind	NOUN
ftr-370	1135	21	property	property	NOUN
ftr-370	1135	22	,	,	PUNCT
ftr-370	1136	1	73	73	NUM
ftr-370	1136	2	f.r	f.r	NOUN
ftr-370	1136	3	.	.	PROPN
ftr-370	1136	4	39614	39614	NUM
ftr-370	1136	5	(	(	PUNCT
ftr-370	1136	6	7/10/08	7/10/08	NUM
ftr-370	1136	7	)	)	PUNCT
ftr-370	1136	8	.	.	PUNCT
ftr-370	1137	1	the	the	DET
ftr-370	1137	2	treasury	treasury	NOUN
ftr-370	1137	3	promulgated	promulgate	VERB
ftr-370	1137	4	final	final	ADJ
ftr-370	1137	5	regulations	regulation	NOUN
ftr-370	1137	6	under	under	ADP
ftr-370	1137	7	§	§	PROPN
ftr-370	1137	8	468b	468b	NOUN
ftr-370	1137	9	providing	provide	VERB
ftr-370	1137	10	rules	rule	NOUN
ftr-370	1137	11	regarding	regard	VERB
ftr-370	1137	12	the	the	DET
ftr-370	1137	13	taxation	taxation	NOUN
ftr-370	1137	14	of	of	ADP
ftr-370	1137	15	income	income	NOUN
ftr-370	1137	16	earned	earn	VERB
ftr-370	1137	17	on	on	ADP
ftr-370	1137	18	escrow	escrow	ADJ
ftr-370	1137	19	accounts	account	NOUN
ftr-370	1137	20	,	,	PUNCT
ftr-370	1137	21	trusts	trust	NOUN
ftr-370	1137	22	,	,	PUNCT
ftr-370	1137	23	and	and	CCONJ
ftr-370	1137	24	other	other	ADJ
ftr-370	1137	25	funds	fund	NOUN
ftr-370	1137	26	used	use	VERB
ftr-370	1137	27	during	during	ADP
ftr-370	1137	28	deferred	defer	VERB
ftr-370	1137	29	like	like	ADP
ftr-370	1137	30	-	-	PUNCT
ftr-370	1137	31	kind	kind	NOUN
ftr-370	1137	32	exchanges	exchange	NOUN
ftr-370	1137	33	of	of	ADP
ftr-370	1137	34	property	property	NOUN
ftr-370	1137	35	and	and	CCONJ
ftr-370	1137	36	under	under	ADP
ftr-370	1137	37	§	§	PROPN
ftr-370	1137	38	7872	7872	NUM
ftr-370	1137	39	regarding	regard	VERB
ftr-370	1137	40	below	below	ADP
ftr-370	1137	41	-	-	PUNCT
ftr-370	1137	42	market	market	NOUN
ftr-370	1137	43	loans	loan	NOUN
ftr-370	1137	44	to	to	ADP
ftr-370	1137	45	facilitators	facilitator	NOUN
ftr-370	1137	46	of	of	ADP
ftr-370	1137	47	like	like	ADP
ftr-370	1137	48	-	-	PUNCT
ftr-370	1137	49	kind	kind	NOUN
ftr-370	1137	50	exchanges	exchange	NOUN
ftr-370	1137	51	.	.	PUNCT
ftr-370	1138	1	the	the	DET
ftr-370	1138	2	regulations	regulation	NOUN
ftr-370	1138	3	affect	affect	VERB
ftr-370	1138	4	taxpayers	taxpayer	NOUN
ftr-370	1138	5	that	that	PRON
ftr-370	1138	6	engage	engage	VERB
ftr-370	1138	7	in	in	ADP
ftr-370	1138	8	deferred	defer	VERB
ftr-370	1138	9	like	like	ADP
ftr-370	1138	10	-	-	PUNCT
ftr-370	1138	11	kind	kind	NOUN
ftr-370	1138	12	exchanges	exchange	NOUN
ftr-370	1138	13	and	and	CCONJ
ftr-370	1138	14	escrow	escrow	NOUN
ftr-370	1138	15	holders	holder	NOUN
ftr-370	1138	16	,	,	PUNCT
ftr-370	1138	17	trustees	trustee	NOUN
ftr-370	1138	18	,	,	PUNCT
ftr-370	1138	19	qualified	qualified	ADJ
ftr-370	1138	20	intermediaries	intermediary	NOUN
ftr-370	1138	21	,	,	PUNCT
ftr-370	1138	22	and	and	CCONJ
ftr-370	1138	23	others	other	NOUN
ftr-370	1138	24	that	that	PRON
ftr-370	1138	25	hold	hold	VERB
ftr-370	1138	26	funds	fund	NOUN
ftr-370	1138	27	during	during	ADP
ftr-370	1138	28	deferred	defer	VERB
ftr-370	1138	29	like	like	ADJ
ftr-370	1138	30	-	-	PUNCT
ftr-370	1138	31	kind	kind	NOUN
ftr-370	1138	32	exchanges	exchange	NOUN
ftr-370	1138	33	.	.	PUNCT
ftr-370	1139	1	exchange	exchange	NOUN
ftr-370	1139	2	funds	fund	NOUN
ftr-370	1139	3	generally	generally	ADV
ftr-370	1139	4	are	be	AUX
ftr-370	1139	5	treated	treat	VERB
ftr-370	1139	6	as	as	SCONJ
ftr-370	1139	7	loaned	loan	VERB
ftr-370	1139	8	by	by	ADP
ftr-370	1139	9	a	a	DET
ftr-370	1139	10	taxpayer	taxpayer	NOUN
ftr-370	1139	11	to	to	ADP
ftr-370	1139	12	the	the	DET
ftr-370	1139	13	exchange	exchange	NOUN
ftr-370	1139	14	facilitator	facilitator	NOUN
ftr-370	1139	15	,	,	PUNCT
ftr-370	1139	16	and	and	CCONJ
ftr-370	1139	17	the	the	DET
ftr-370	1139	18	facilitator	facilitator	NOUN
ftr-370	1139	19	takes	take	VERB
ftr-370	1139	20	into	into	ADP
ftr-370	1139	21	account	account	NOUN
ftr-370	1139	22	all	all	DET
ftr-370	1139	23	items	item	NOUN
ftr-370	1139	24	of	of	ADP
ftr-370	1139	25	income	income	NOUN
ftr-370	1139	26	,	,	PUNCT
ftr-370	1139	27	deduction	deduction	NOUN
ftr-370	1139	28	,	,	PUNCT
ftr-370	1139	29	and	and	CCONJ
ftr-370	1139	30	credit	credit	NOUN
ftr-370	1139	31	with	with	ADP
ftr-370	1139	32	respect	respect	NOUN
ftr-370	1139	33	to	to	ADP
ftr-370	1139	34	the	the	DET
ftr-370	1139	35	funds	fund	NOUN
ftr-370	1139	36	.	.	PUNCT
ftr-370	1140	1	there	there	PRON
ftr-370	1140	2	is	be	VERB
ftr-370	1140	3	an	an	DET
ftr-370	1140	4	exception	exception	NOUN
ftr-370	1140	5	if	if	SCONJ
ftr-370	1140	6	the	the	DET
ftr-370	1140	7	agreement	agreement	NOUN
ftr-370	1140	8	provides	provide	VERB
ftr-370	1140	9	that	that	SCONJ
ftr-370	1140	10	earnings	earning	NOUN
ftr-370	1140	11	from	from	ADP
ftr-370	1140	12	the	the	DET
ftr-370	1140	13	exchange	exchange	NOUN
ftr-370	1140	14	funds	fund	NOUN
ftr-370	1140	15	are	be	AUX
ftr-370	1140	16	payable	payable	ADJ
ftr-370	1140	17	to	to	ADP
ftr-370	1140	18	the	the	DET
ftr-370	1140	19	taxpayer	taxpayer	NOUN
ftr-370	1140	20	.	.	PUNCT
ftr-370	1141	1	special	special	ADJ
ftr-370	1141	2	rules	rule	NOUN
ftr-370	1141	3	apply	apply	VERB
ftr-370	1141	4	when	when	SCONJ
ftr-370	1141	5	an	an	DET
ftr-370	1141	6	intermediary	intermediary	NOUN
ftr-370	1141	7	commingles	commingle	VERB
ftr-370	1141	8	exchange	exchange	NOUN
ftr-370	1141	9	funds	fund	NOUN
ftr-370	1141	10	with	with	ADP
ftr-370	1141	11	other	other	ADJ
ftr-370	1141	12	funds	fund	NOUN
ftr-370	1141	13	.	.	PUNCT
ftr-370	1142	1	a	a	DET
ftr-370	1142	2	loan	loan	NOUN
ftr-370	1142	3	to	to	ADP
ftr-370	1142	4	an	an	DET
ftr-370	1142	5	exchange	exchange	NOUN
ftr-370	1142	6	facilitator	facilitator	NOUN
ftr-370	1142	7	is	be	AUX
ftr-370	1142	8	treated	treat	VERB
ftr-370	1142	9	as	as	ADP
ftr-370	1142	10	a	a	DET
ftr-370	1142	11	compensation	compensation	NOUN
ftr-370	1142	12	-	-	PUNCT
ftr-370	1142	13	related	relate	VERB
ftr-370	1142	14	demand	demand	NOUN
ftr-370	1142	15	loan	loan	NOUN
ftr-370	1142	16	under	under	ADP
ftr-370	1142	17	§	§	PROPN
ftr-370	1142	18	7872(c)(1)(b	7872(c)(1)(b	NUM
ftr-370	1142	19	)	)	PUNCT
ftr-370	1142	20	.	.	PUNCT
ftr-370	1143	1	the	the	DET
ftr-370	1143	2	regulations	regulation	NOUN
ftr-370	1143	3	generally	generally	ADV
ftr-370	1143	4	are	be	AUX
ftr-370	1143	5	effective	effective	ADJ
ftr-370	1143	6	10/08/08	10/08/08	PROPN
ftr-370	1143	7	.	.	NOUN
ftr-370	1144	1	3	3	X
ftr-370	1144	2	.	.	X
ftr-370	1145	1	we	we	PRON
ftr-370	1145	2	did	do	AUX
ftr-370	1145	3	n’t	not	PART
ftr-370	1145	4	realize	realize	VERB
ftr-370	1145	5	that	that	SCONJ
ftr-370	1145	6	the	the	DET
ftr-370	1145	7	mutual	mutual	ADJ
ftr-370	1145	8	ditch	ditch	NOUN
ftr-370	1145	9	,	,	PUNCT
ftr-370	1145	10	reservoir	reservoir	NOUN
ftr-370	1145	11	,	,	PUNCT
ftr-370	1145	12	or	or	CCONJ
ftr-370	1145	13	irrigation	irrigation	NOUN
ftr-370	1145	14	company	company	NOUN
ftr-370	1145	15	lobby	lobby	NOUN
ftr-370	1145	16	had	have	VERB
ftr-370	1145	17	this	this	DET
ftr-370	1145	18	kind	kind	NOUN
ftr-370	1145	19	of	of	ADP
ftr-370	1145	20	clout	clout	NOUN
ftr-370	1145	21	!	!	PUNCT
ftr-370	1146	1	section	section	NOUN
ftr-370	1146	2	1031(i	1031(i	NUM
ftr-370	1146	3	)	)	PUNCT
ftr-370	1146	4	,	,	PUNCT
ftr-370	1146	5	added	add	VERB
ftr-370	1146	6	by	by	ADP
ftr-370	1146	7	the	the	DET
ftr-370	1146	8	heartland	heartland	PROPN
ftr-370	1146	9	,	,	PUNCT
ftr-370	1146	10	habitat	habitat	NOUN
ftr-370	1146	11	,	,	PUNCT
ftr-370	1146	12	harvest	harvest	NOUN
ftr-370	1146	13	,	,	PUNCT
ftr-370	1146	14	and	and	CCONJ
ftr-370	1146	15	horticulture	horticulture	NOUN
ftr-370	1146	16	act	act	NOUN
ftr-370	1146	17	of	of	ADP
ftr-370	1146	18	2008	2008	NUM
ftr-370	1146	19	,	,	PUNCT
ftr-370	1146	20	provides	provide	VERB
ftr-370	1146	21	that	that	SCONJ
ftr-370	1146	22	the	the	DET
ftr-370	1146	23	general	general	ADJ
ftr-370	1146	24	disqualification	disqualification	NOUN
ftr-370	1146	25	under	under	ADP
ftr-370	1146	26	§	§	NOUN
ftr-370	1146	27	1031(a)(2	1031(a)(2	NUM
ftr-370	1146	28	)	)	PUNCT
ftr-370	1146	29	of	of	ADP
ftr-370	1146	30	exchanges	exchange	NOUN
ftr-370	1146	31	of	of	ADP
ftr-370	1146	32	stock	stock	NOUN
ftr-370	1146	33	does	do	AUX
ftr-370	1146	34	not	not	PART
ftr-370	1146	35	apply	apply	VERB
ftr-370	1146	36	with	with	ADP
ftr-370	1146	37	respect	respect	NOUN
ftr-370	1146	38	to	to	ADP
ftr-370	1146	39	certain	certain	ADJ
ftr-370	1146	40	shares	share	NOUN
ftr-370	1146	41	in	in	ADP
ftr-370	1146	42	mutual	mutual	ADJ
ftr-370	1146	43	ditch	ditch	NOUN
ftr-370	1146	44	,	,	PUNCT
ftr-370	1146	45	reservoir	reservoir	NOUN
ftr-370	1146	46	,	,	PUNCT
ftr-370	1146	47	or	or	CCONJ
ftr-370	1146	48	irrigation	irrigation	NOUN
ftr-370	1146	49	companies	company	NOUN
ftr-370	1146	50	.	.	PUNCT
ftr-370	1147	1	4	4	X
ftr-370	1147	2	.	.	X
ftr-370	1147	3	is	be	AUX
ftr-370	1147	4	it	it	PRON
ftr-370	1147	5	a	a	DET
ftr-370	1147	6	reverse	reverse	NOUN
ftr-370	1147	7	like	like	ADP
ftr-370	1147	8	-	-	PUNCT
ftr-370	1147	9	like	like	ADJ
ftr-370	1147	10	exchange	exchange	NOUN
ftr-370	1147	11	?	?	PUNCT
ftr-370	1148	1	is	be	AUX
ftr-370	1148	2	it	it	PRON
ftr-370	1148	3	a	a	DET
ftr-370	1148	4	deferred	deferred	ADJ
ftr-370	1148	5	like	like	ADJ
ftr-370	1148	6	-	-	PUNCT
ftr-370	1148	7	kind	kind	NOUN
ftr-370	1148	8	exchange	exchange	NOUN
ftr-370	1148	9	?	?	PUNCT
ftr-370	1149	1	it	it	PRON
ftr-370	1149	2	’s	’	VERB
ftr-370	1149	3	both	both	PRON
ftr-370	1149	4	!	!	PUNCT
ftr-370	1150	1	ilm	ilm	NOUN
ftr-370	1150	2	200836024	200836024	NUM
ftr-370	1150	3	(	(	PUNCT
ftr-370	1150	4	5/12/08	5/12/08	NUM
ftr-370	1150	5	)	)	PUNCT
ftr-370	1150	6	.	.	PUNCT
ftr-370	1151	1	the	the	DET
ftr-370	1151	2	irs	irs	PROPN
ftr-370	1151	3	chief	chief	ADJ
ftr-370	1151	4	counsel	counsel	NOUN
ftr-370	1151	5	’s	’s	PART
ftr-370	1151	6	office	office	NOUN
ftr-370	1151	7	concluded	conclude	VERB
ftr-370	1151	8	that	that	SCONJ
ftr-370	1151	9	a	a	DET
ftr-370	1151	10	taxpayer	taxpayer	NOUN
ftr-370	1151	11	may	may	AUX
ftr-370	1151	12	engage	engage	VERB
ftr-370	1151	13	in	in	ADP
ftr-370	1151	14	a	a	DET
ftr-370	1151	15	“	"	PUNCT
ftr-370	1151	16	reverse	reverse	NOUN
ftr-370	1151	17	”	"	PUNCT
ftr-370	1151	18	like	like	ADP
ftr-370	1151	19	-	-	PUNCT
ftr-370	1151	20	kind	kind	NOUN
ftr-370	1151	21	exchange	exchange	NOUN
ftr-370	1151	22	under	under	ADP
ftr-370	1151	23	rev	rev	PROPN
ftr-370	1151	24	.	.	PROPN
ftr-370	1151	25	proc	proc	PROPN
ftr-370	1151	26	.	.	PUNCT
ftr-370	1151	27	2000	2000	NUM
ftr-370	1151	28	-	-	SYM
ftr-370	1151	29	37	37	NUM
ftr-370	1151	30	,	,	PUNCT
ftr-370	1151	31	2002	2002	NUM
ftr-370	1151	32	-	-	SYM
ftr-370	1151	33	2	2	NUM
ftr-370	1151	34	c.b	c.b	PROPN
ftr-370	1151	35	.	.	PROPN
ftr-370	1151	36	308	308	NUM
ftr-370	1151	37	,	,	PUNCT
ftr-370	1151	38	and	and	CCONJ
ftr-370	1151	39	a	a	DET
ftr-370	1151	40	deferred	defer	VERB
ftr-370	1151	41	forward	forward	ADV
ftr-370	1151	42	like	like	ADP
ftr-370	1151	43	-	-	PUNCT
ftr-370	1151	44	kind	kind	NOUN
ftr-370	1151	45	exchange	exchange	NOUN
ftr-370	1151	46	described	describe	VERB
ftr-370	1151	47	in	in	ADP
ftr-370	1151	48	reg	reg	NOUN
ftr-370	1151	49	.	.	PUNCT
ftr-370	1152	1	§	§	PROPN
ftr-370	1152	2	1.1031(k)-1	1.1031(k)-1	NOUN
ftr-370	1152	3	using	use	VERB
ftr-370	1152	4	the	the	DET
ftr-370	1152	5	same	same	ADJ
ftr-370	1152	6	relinquished	relinquished	ADJ
ftr-370	1152	7	property	property	NOUN
ftr-370	1152	8	in	in	ADP
ftr-370	1152	9	both	both	DET
ftr-370	1152	10	exchanges	exchange	NOUN
ftr-370	1152	11	.	.	PUNCT
ftr-370	1153	1	this	this	PRON
ftr-370	1153	2	is	be	AUX
ftr-370	1153	3	useful	useful	ADJ
ftr-370	1153	4	where	where	SCONJ
ftr-370	1153	5	the	the	DET
ftr-370	1153	6	surrendered	surrendered	ADJ
ftr-370	1153	7	property	property	NOUN
ftr-370	1153	8	is	be	AUX
ftr-370	1153	9	more	more	ADV
ftr-370	1153	10	valuable	valuable	ADJ
ftr-370	1153	11	than	than	ADP
ftr-370	1153	12	either	either	CCONJ
ftr-370	1153	13	replacement	replacement	NOUN
ftr-370	1153	14	property	property	NOUN
ftr-370	1153	15	.	.	PUNCT
ftr-370	1154	1	2009	2009	NUM
ftr-370	1154	2	]	]	PUNCT
ftr-370	1154	3	recent	recent	ADJ
ftr-370	1154	4	developments	development	NOUN
ftr-370	1154	5	in	in	ADP
ftr-370	1154	6	federal	federal	ADJ
ftr-370	1154	7	income	income	NOUN
ftr-370	1154	8	taxation	taxation	NOUN
ftr-370	1154	9	329	329	NUM
ftr-370	1154	10	e.	e.	PROPN
ftr-370	1154	11	section	section	PROPN
ftr-370	1154	12	1033	1033	NUM
ftr-370	1154	13	there	there	PRON
ftr-370	1154	14	were	be	VERB
ftr-370	1154	15	no	no	DET
ftr-370	1154	16	significant	significant	ADJ
ftr-370	1154	17	developments	development	NOUN
ftr-370	1154	18	regarding	regard	VERB
ftr-370	1154	19	this	this	DET
ftr-370	1154	20	topic	topic	NOUN
ftr-370	1154	21	during	during	ADP
ftr-370	1154	22	2008	2008	NUM
ftr-370	1154	23	.	.	PUNCT
ftr-370	1155	1	f.	f.	PROPN
ftr-370	1155	2	section	section	PROPN
ftr-370	1155	3	1035	1035	NUM
ftr-370	1155	4	1	1	NUM
ftr-370	1155	5	.	.	PUNCT
ftr-370	1155	6	rev	rev	PROPN
ftr-370	1155	7	.	.	PROPN
ftr-370	1155	8	proc	proc	PROPN
ftr-370	1155	9	.	.	PUNCT
ftr-370	1156	1	2008	2008	NUM
ftr-370	1156	2	-	-	SYM
ftr-370	1156	3	24	24	NUM
ftr-370	1156	4	,	,	PUNCT
ftr-370	1156	5	2008	2008	NUM
ftr-370	1156	6	-	-	SYM
ftr-370	1156	7	13	13	NUM
ftr-370	1156	8	i.r.b	i.r.b	NOUN
ftr-370	1156	9	.	.	PUNCT
ftr-370	1157	1	684	684	NUM
ftr-370	1157	2	(	(	PUNCT
ftr-370	1157	3	3/18/08	3/18/08	NUM
ftr-370	1157	4	)	)	PUNCT
ftr-370	1157	5	the	the	DET
ftr-370	1157	6	direct	direct	ADJ
ftr-370	1157	7	transfer	transfer	NOUN
ftr-370	1157	8	of	of	ADP
ftr-370	1157	9	a	a	DET
ftr-370	1157	10	portion	portion	NOUN
ftr-370	1157	11	of	of	ADP
ftr-370	1157	12	the	the	DET
ftr-370	1157	13	cash	cash	NOUN
ftr-370	1157	14	surrender	surrender	NOUN
ftr-370	1157	15	value	value	NOUN
ftr-370	1157	16	of	of	ADP
ftr-370	1157	17	an	an	DET
ftr-370	1157	18	existing	exist	VERB
ftr-370	1157	19	annuity	annuity	NOUN
ftr-370	1157	20	contract	contract	NOUN
ftr-370	1157	21	for	for	ADP
ftr-370	1157	22	a	a	DET
ftr-370	1157	23	second	second	ADJ
ftr-370	1157	24	annuity	annuity	NOUN
ftr-370	1157	25	contract	contract	NOUN
ftr-370	1157	26	,	,	PUNCT
ftr-370	1157	27	regardless	regardless	ADV
ftr-370	1157	28	of	of	ADP
ftr-370	1157	29	whether	whether	SCONJ
ftr-370	1157	30	the	the	DET
ftr-370	1157	31	two	two	NUM
ftr-370	1157	32	annuity	annuity	NOUN
ftr-370	1157	33	contracts	contract	NOUN
ftr-370	1157	34	are	be	AUX
ftr-370	1157	35	issued	issue	VERB
ftr-370	1157	36	by	by	ADP
ftr-370	1157	37	the	the	DET
ftr-370	1157	38	same	same	ADJ
ftr-370	1157	39	or	or	CCONJ
ftr-370	1157	40	different	different	ADJ
ftr-370	1157	41	companies	company	NOUN
ftr-370	1157	42	,	,	PUNCT
ftr-370	1157	43	is	be	AUX
ftr-370	1157	44	a	a	DET
ftr-370	1157	45	tax	tax	NOUN
ftr-370	1157	46	-	-	PUNCT
ftr-370	1157	47	free	free	ADJ
ftr-370	1157	48	exchange	exchange	NOUN
ftr-370	1157	49	under	under	ADP
ftr-370	1157	50	§	§	PROPN
ftr-370	1157	51	1035	1035	NUM
ftr-370	1157	52	if	if	SCONJ
ftr-370	1157	53	either	either	CCONJ
ftr-370	1157	54	(	(	PUNCT
ftr-370	1157	55	a	a	X
ftr-370	1157	56	)	)	PUNCT
ftr-370	1157	57	no	no	DET
ftr-370	1157	58	amounts	amount	NOUN
ftr-370	1157	59	are	be	AUX
ftr-370	1157	60	withdrawn	withdraw	VERB
ftr-370	1157	61	from	from	ADP
ftr-370	1157	62	,	,	PUNCT
ftr-370	1157	63	or	or	CCONJ
ftr-370	1157	64	received	receive	VERB
ftr-370	1157	65	in	in	ADP
ftr-370	1157	66	surrender	surrender	NOUN
ftr-370	1157	67	of	of	ADP
ftr-370	1157	68	,	,	PUNCT
ftr-370	1157	69	either	either	PRON
ftr-370	1157	70	of	of	ADP
ftr-370	1157	71	the	the	DET
ftr-370	1157	72	contracts	contract	NOUN
ftr-370	1157	73	involved	involve	VERB
ftr-370	1157	74	in	in	ADP
ftr-370	1157	75	the	the	DET
ftr-370	1157	76	exchange	exchange	NOUN
ftr-370	1157	77	during	during	ADP
ftr-370	1157	78	the	the	DET
ftr-370	1157	79	12	12	NUM
ftr-370	1157	80	months	month	NOUN
ftr-370	1157	81	beginning	begin	VERB
ftr-370	1157	82	on	on	ADP
ftr-370	1157	83	the	the	DET
ftr-370	1157	84	date	date	NOUN
ftr-370	1157	85	on	on	ADP
ftr-370	1157	86	which	which	PRON
ftr-370	1157	87	amounts	amount	NOUN
ftr-370	1157	88	are	be	AUX
ftr-370	1157	89	treated	treat	VERB
ftr-370	1157	90	as	as	ADP
ftr-370	1157	91	received	receive	VERB
ftr-370	1157	92	as	as	ADP
ftr-370	1157	93	premiums	premium	NOUN
ftr-370	1157	94	or	or	CCONJ
ftr-370	1157	95	other	other	ADJ
ftr-370	1157	96	consideration	consideration	NOUN
ftr-370	1157	97	paid	pay	VERB
ftr-370	1157	98	for	for	ADP
ftr-370	1157	99	the	the	DET
ftr-370	1157	100	contract	contract	NOUN
ftr-370	1157	101	received	receive	VERB
ftr-370	1157	102	in	in	ADP
ftr-370	1157	103	the	the	DET
ftr-370	1157	104	exchange	exchange	NOUN
ftr-370	1157	105	(	(	PUNCT
ftr-370	1157	106	the	the	DET
ftr-370	1157	107	date	date	NOUN
ftr-370	1157	108	of	of	ADP
ftr-370	1157	109	the	the	DET
ftr-370	1157	110	transfer	transfer	NOUN
ftr-370	1157	111	)	)	PUNCT
ftr-370	1157	112	;	;	PUNCT
ftr-370	1157	113	or	or	CCONJ
ftr-370	1157	114	(	(	PUNCT
ftr-370	1157	115	b	b	X
ftr-370	1157	116	)	)	PUNCT
ftr-370	1157	117	the	the	DET
ftr-370	1157	118	taxpayer	taxpayer	NOUN
ftr-370	1157	119	demonstrates	demonstrate	VERB
ftr-370	1157	120	that	that	SCONJ
ftr-370	1157	121	one	one	NUM
ftr-370	1157	122	of	of	ADP
ftr-370	1157	123	the	the	DET
ftr-370	1157	124	conditions	condition	NOUN
ftr-370	1157	125	described	describe	VERB
ftr-370	1157	126	by	by	ADP
ftr-370	1157	127	§	§	PROPN
ftr-370	1157	128	72(q)(2)(a	72(q)(2)(a	PROPN
ftr-370	1157	129	)	)	PUNCT
ftr-370	1157	130	,	,	PUNCT
ftr-370	1157	131	(	(	PUNCT
ftr-370	1157	132	b	b	NOUN
ftr-370	1157	133	)	)	PUNCT
ftr-370	1157	134	,	,	PUNCT
ftr-370	1157	135	(	(	PUNCT
ftr-370	1157	136	c	c	NOUN
ftr-370	1157	137	)	)	PUNCT
ftr-370	1157	138	,	,	PUNCT
ftr-370	1157	139	(	(	PUNCT
ftr-370	1157	140	e	e	NOUN
ftr-370	1157	141	)	)	PUNCT
ftr-370	1157	142	,	,	PUNCT
ftr-370	1157	143	(	(	PUNCT
ftr-370	1157	144	f	f	X
ftr-370	1157	145	)	)	PUNCT
ftr-370	1157	146	,	,	PUNCT
ftr-370	1157	147	(	(	PUNCT
ftr-370	1157	148	g	g	NOUN
ftr-370	1157	149	)	)	PUNCT
ftr-370	1157	150	,	,	PUNCT
ftr-370	1157	151	(	(	PUNCT
ftr-370	1157	152	h	h	NOUN
ftr-370	1157	153	)	)	PUNCT
ftr-370	1157	154	or	or	CCONJ
ftr-370	1157	155	(	(	PUNCT
ftr-370	1157	156	j	j	NOUN
ftr-370	1157	157	)	)	PUNCT
ftr-370	1157	158	,	,	PUNCT
ftr-370	1157	159	or	or	CCONJ
ftr-370	1157	160	any	any	DET
ftr-370	1157	161	similar	similar	ADJ
ftr-370	1157	162	life	life	NOUN
ftr-370	1157	163	event	event	NOUN
ftr-370	1157	164	(	(	PUNCT
ftr-370	1157	165	such	such	ADJ
ftr-370	1157	166	as	as	ADP
ftr-370	1157	167	divorce	divorce	NOUN
ftr-370	1157	168	or	or	CCONJ
ftr-370	1157	169	loss	loss	NOUN
ftr-370	1157	170	of	of	ADP
ftr-370	1157	171	employment	employment	NOUN
ftr-370	1157	172	)	)	PUNCT
ftr-370	1157	173	,	,	PUNCT
ftr-370	1157	174	occurred	occur	VERB
ftr-370	1157	175	between	between	ADP
ftr-370	1157	176	the	the	DET
ftr-370	1157	177	date	date	NOUN
ftr-370	1157	178	of	of	ADP
ftr-370	1157	179	the	the	DET
ftr-370	1157	180	transfer	transfer	NOUN
ftr-370	1157	181	,	,	PUNCT
ftr-370	1157	182	and	and	CCONJ
ftr-370	1157	183	the	the	DET
ftr-370	1157	184	date	date	NOUN
ftr-370	1157	185	of	of	ADP
ftr-370	1157	186	the	the	DET
ftr-370	1157	187	withdrawal	withdrawal	NOUN
ftr-370	1157	188	or	or	CCONJ
ftr-370	1157	189	surrender	surrender	NOUN
ftr-370	1157	190	.	.	PUNCT
ftr-370	1158	1	a	a	DET
ftr-370	1158	2	transfer	transfer	NOUN
ftr-370	1158	3	that	that	PRON
ftr-370	1158	4	is	be	AUX
ftr-370	1158	5	not	not	PART
ftr-370	1158	6	treated	treat	VERB
ftr-370	1158	7	as	as	ADP
ftr-370	1158	8	a	a	DET
ftr-370	1158	9	tax	tax	NOUN
ftr-370	1158	10	-	-	PUNCT
ftr-370	1158	11	free	free	ADJ
ftr-370	1158	12	exchange	exchange	NOUN
ftr-370	1158	13	under	under	ADP
ftr-370	1158	14	§	§	PROPN
ftr-370	1158	15	1035	1035	NUM
ftr-370	1158	16	will	will	AUX
ftr-370	1158	17	be	be	AUX
ftr-370	1158	18	treated	treat	VERB
ftr-370	1158	19	as	as	ADP
ftr-370	1158	20	a	a	DET
ftr-370	1158	21	distribution	distribution	NOUN
ftr-370	1158	22	,	,	PUNCT
ftr-370	1158	23	taxable	taxable	ADJ
ftr-370	1158	24	under	under	ADP
ftr-370	1158	25	§	§	PROPN
ftr-370	1158	26	72(e	72(e	NUM
ftr-370	1158	27	)	)	PUNCT
ftr-370	1158	28	,	,	PUNCT
ftr-370	1158	29	followed	follow	VERB
ftr-370	1158	30	by	by	ADP
ftr-370	1158	31	a	a	DET
ftr-370	1158	32	payment	payment	NOUN
ftr-370	1158	33	for	for	ADP
ftr-370	1158	34	the	the	DET
ftr-370	1158	35	second	second	ADJ
ftr-370	1158	36	contract	contract	NOUN
ftr-370	1158	37	.	.	PUNCT
ftr-370	1159	1	g.	g.	PROPN
ftr-370	1159	2	miscellaneous	miscellaneous	ADJ
ftr-370	1159	3	1	1	NUM
ftr-370	1159	4	.	.	PUNCT
ftr-370	1159	5	tax	tax	NOUN
ftr-370	1159	6	protection	protection	NOUN
ftr-370	1159	7	for	for	ADP
ftr-370	1159	8	lenders	lender	NOUN
ftr-370	1159	9	to	to	ADP
ftr-370	1159	10	over	over	ADV
ftr-370	1159	11	-	-	PUNCT
ftr-370	1159	12	exuberant	exuberant	ADJ
ftr-370	1159	13	shortsellers	shortseller	NOUN
ftr-370	1159	14	.	.	PUNCT
ftr-370	1160	1	rev	rev	PROPN
ftr-370	1160	2	.	.	PROPN
ftr-370	1160	3	proc	proc	PROPN
ftr-370	1160	4	.	.	PUNCT
ftr-370	1160	5	2008	2008	NUM
ftr-370	1160	6	-	-	SYM
ftr-370	1160	7	63	63	NUM
ftr-370	1160	8	,	,	PUNCT
ftr-370	1160	9	2008	2008	NUM
ftr-370	1160	10	-	-	SYM
ftr-370	1160	11	42	42	NUM
ftr-370	1160	12	i.r.b	i.r.b	NOUN
ftr-370	1160	13	.	.	PUNCT
ftr-370	1161	1	946	946	NUM
ftr-370	1161	2	(	(	PUNCT
ftr-370	1161	3	9/26/08	9/26/08	NUM
ftr-370	1161	4	)	)	PUNCT
ftr-370	1161	5	.	.	PUNCT
ftr-370	1162	1	section	section	NOUN
ftr-370	1162	2	1058	1058	NUM
ftr-370	1162	3	provides	provide	VERB
ftr-370	1162	4	nonrecognition	nonrecognition	NOUN
ftr-370	1162	5	to	to	ADP
ftr-370	1162	6	a	a	DET
ftr-370	1162	7	person	person	NOUN
ftr-370	1162	8	whose	whose	DET
ftr-370	1162	9	stock	stock	NOUN
ftr-370	1162	10	or	or	CCONJ
ftr-370	1162	11	securities	security	NOUN
ftr-370	1162	12	is	be	AUX
ftr-370	1162	13	lent	lend	VERB
ftr-370	1162	14	to	to	ADP
ftr-370	1162	15	another	another	DET
ftr-370	1162	16	person	person	NOUN
ftr-370	1162	17	to	to	PART
ftr-370	1162	18	effect	effect	VERB
ftr-370	1162	19	a	a	DET
ftr-370	1162	20	short	short	ADJ
ftr-370	1162	21	sale	sale	NOUN
ftr-370	1162	22	of	of	ADP
ftr-370	1162	23	that	that	DET
ftr-370	1162	24	stock	stock	NOUN
ftr-370	1162	25	or	or	CCONJ
ftr-370	1162	26	securities	security	NOUN
ftr-370	1162	27	.	.	PUNCT
ftr-370	1163	1	technically	technically	ADV
ftr-370	1163	2	,	,	PUNCT
ftr-370	1163	3	the	the	DET
ftr-370	1163	4	transaction	transaction	NOUN
ftr-370	1163	5	is	be	AUX
ftr-370	1163	6	a	a	DET
ftr-370	1163	7	transfer	transfer	NOUN
ftr-370	1163	8	of	of	ADP
ftr-370	1163	9	stock	stock	NOUN
ftr-370	1163	10	or	or	CCONJ
ftr-370	1163	11	securities	security	NOUN
ftr-370	1163	12	in	in	ADP
ftr-370	1163	13	exchange	exchange	NOUN
ftr-370	1163	14	for	for	ADP
ftr-370	1163	15	a	a	DET
ftr-370	1163	16	contractual	contractual	ADJ
ftr-370	1163	17	right	right	NOUN
ftr-370	1163	18	to	to	PART
ftr-370	1163	19	receive	receive	VERB
ftr-370	1163	20	back	back	ADP
ftr-370	1163	21	identical	identical	ADJ
ftr-370	1163	22	stock	stock	NOUN
ftr-370	1163	23	or	or	CCONJ
ftr-370	1163	24	securities	security	NOUN
ftr-370	1163	25	,	,	PUNCT
ftr-370	1163	26	together	together	ADV
ftr-370	1163	27	with	with	ADP
ftr-370	1163	28	any	any	DET
ftr-370	1163	29	dividends	dividend	NOUN
ftr-370	1163	30	,	,	PUNCT
ftr-370	1163	31	interest	interest	NOUN
ftr-370	1163	32	,	,	PUNCT
ftr-370	1163	33	or	or	CCONJ
ftr-370	1163	34	other	other	ADJ
ftr-370	1163	35	payments	payment	NOUN
ftr-370	1163	36	receivable	receivable	ADJ
ftr-370	1163	37	with	with	ADP
ftr-370	1163	38	respect	respect	NOUN
ftr-370	1163	39	to	to	ADP
ftr-370	1163	40	the	the	DET
ftr-370	1163	41	stock	stock	NOUN
ftr-370	1163	42	or	or	CCONJ
ftr-370	1163	43	securities	security	NOUN
ftr-370	1163	44	during	during	ADP
ftr-370	1163	45	the	the	DET
ftr-370	1163	46	period	period	NOUN
ftr-370	1163	47	between	between	ADP
ftr-370	1163	48	the	the	DET
ftr-370	1163	49	initial	initial	ADJ
ftr-370	1163	50	transfer	transfer	NOUN
ftr-370	1163	51	and	and	CCONJ
ftr-370	1163	52	the	the	DET
ftr-370	1163	53	transfer	transfer	NOUN
ftr-370	1163	54	back	back	ADV
ftr-370	1163	55	or	or	CCONJ
ftr-370	1163	56	replacement	replacement	NOUN
ftr-370	1163	57	securities	security	NOUN
ftr-370	1163	58	,	,	PUNCT
ftr-370	1163	59	which	which	PRON
ftr-370	1163	60	otherwise	otherwise	ADV
ftr-370	1163	61	is	be	AUX
ftr-370	1163	62	a	a	DET
ftr-370	1163	63	realization	realization	NOUN
ftr-370	1163	64	and	and	CCONJ
ftr-370	1163	65	recognition	recognition	NOUN
ftr-370	1163	66	event	event	NOUN
ftr-370	1163	67	.	.	PUNCT
ftr-370	1164	1	this	this	DET
ftr-370	1164	2	revenue	revenue	NOUN
ftr-370	1164	3	procedure	procedure	NOUN
ftr-370	1164	4	provides	provide	VERB
ftr-370	1164	5	that	that	SCONJ
ftr-370	1164	6	if	if	SCONJ
ftr-370	1164	7	a	a	DET
ftr-370	1164	8	securities	security	NOUN
ftr-370	1164	9	loan	loan	NOUN
ftr-370	1164	10	under	under	ADP
ftr-370	1164	11	§	§	PROPN
ftr-370	1164	12	1058	1058	NUM
ftr-370	1164	13	is	be	AUX
ftr-370	1164	14	terminated	terminate	VERB
ftr-370	1164	15	because	because	SCONJ
ftr-370	1164	16	of	of	ADP
ftr-370	1164	17	the	the	DET
ftr-370	1164	18	bankruptcy	bankruptcy	NOUN
ftr-370	1164	19	of	of	ADP
ftr-370	1164	20	the	the	DET
ftr-370	1164	21	borrower	borrower	NOUN
ftr-370	1164	22	or	or	CCONJ
ftr-370	1164	23	an	an	DET
ftr-370	1164	24	affiliate	affiliate	NOUN
ftr-370	1164	25	and	and	CCONJ
ftr-370	1164	26	the	the	DET
ftr-370	1164	27	lender	lender	NOUN
ftr-370	1164	28	applies	apply	VERB
ftr-370	1164	29	the	the	DET
ftr-370	1164	30	collateral	collateral	NOUN
ftr-370	1164	31	to	to	ADP
ftr-370	1164	32	the	the	DET
ftr-370	1164	33	purchase	purchase	NOUN
ftr-370	1164	34	of	of	ADP
ftr-370	1164	35	identical	identical	ADJ
ftr-370	1164	36	securities	security	NOUN
ftr-370	1164	37	as	as	ADV
ftr-370	1164	38	soon	soon	ADV
ftr-370	1164	39	as	as	SCONJ
ftr-370	1164	40	is	be	AUX
ftr-370	1164	41	commercially	commercially	ADV
ftr-370	1164	42	practicable	practicable	ADJ
ftr-370	1164	43	(	(	PUNCT
ftr-370	1164	44	but	but	CCONJ
ftr-370	1164	45	in	in	ADP
ftr-370	1164	46	no	no	DET
ftr-370	1164	47	event	event	NOUN
ftr-370	1164	48	more	more	ADJ
ftr-370	1164	49	than	than	ADP
ftr-370	1164	50	30	30	NUM
ftr-370	1164	51	days	day	NOUN
ftr-370	1164	52	following	follow	VERB
ftr-370	1164	53	the	the	DET
ftr-370	1164	54	default	default	NOUN
ftr-370	1164	55	)	)	PUNCT
ftr-370	1164	56	,	,	PUNCT
ftr-370	1164	57	the	the	DET
ftr-370	1164	58	irs	irs	PROPN
ftr-370	1164	59	will	will	AUX
ftr-370	1164	60	treat	treat	VERB
ftr-370	1164	61	the	the	DET
ftr-370	1164	62	purchase	purchase	NOUN
ftr-370	1164	63	as	as	ADP
ftr-370	1164	64	an	an	DET
ftr-370	1164	65	exchange	exchange	NOUN
ftr-370	1164	66	to	to	PART
ftr-370	1164	67	which	which	PRON
ftr-370	1164	68	§	§	PROPN
ftr-370	1164	69	1058(a	1058(a	NUM
ftr-370	1164	70	)	)	PUNCT
ftr-370	1164	71	applies	apply	VERB
ftr-370	1164	72	.	.	PUNCT
ftr-370	1165	1	330	330	NUM
ftr-370	1165	2	florida	florida	PROPN
ftr-370	1165	3	tax	tax	NOUN
ftr-370	1165	4	review	review	NOUN
ftr-370	1165	5	[	[	X
ftr-370	1165	6	vol	vol	NOUN
ftr-370	1165	7	.	.	PUNCT
ftr-370	1166	1	9	9	NUM
ftr-370	1166	2	:	:	SYM
ftr-370	1166	3	si	si	PROPN
ftr-370	1166	4	iv	iv	NUM
ftr-370	1166	5	.	.	PUNCT
ftr-370	1166	6	compensation	compensation	NOUN
ftr-370	1166	7	issues	issue	NOUN
ftr-370	1166	8	a.	a.	NOUN
ftr-370	1166	9	fringe	fringe	NOUN
ftr-370	1166	10	benefits	benefit	NOUN
ftr-370	1166	11	1	1	NUM
ftr-370	1166	12	.	.	PUNCT
ftr-370	1167	1	the	the	DET
ftr-370	1167	2	cafeteria	cafeteria	NOUN
ftr-370	1167	3	line	line	NOUN
ftr-370	1167	4	is	be	AUX
ftr-370	1167	5	better	well	ADJ
ftr-370	1167	6	for	for	ADP
ftr-370	1167	7	a	a	DET
ftr-370	1167	8	military	military	ADJ
ftr-370	1167	9	reservist	reservist	NOUN
ftr-370	1167	10	who	who	PRON
ftr-370	1167	11	is	be	AUX
ftr-370	1167	12	called	call	VERB
ftr-370	1167	13	to	to	ADP
ftr-370	1167	14	active	active	ADJ
ftr-370	1167	15	duty	duty	NOUN
ftr-370	1167	16	.	.	PUNCT
ftr-370	1168	1	section	section	NOUN
ftr-370	1168	2	125(h	125(h	PROPN
ftr-370	1168	3	)	)	PUNCT
ftr-370	1168	4	,	,	PUNCT
ftr-370	1168	5	added	add	VERB
ftr-370	1168	6	by	by	ADP
ftr-370	1168	7	the	the	DET
ftr-370	1168	8	heroes	hero	NOUN
ftr-370	1168	9	earnings	earning	NOUN
ftr-370	1168	10	assistance	assistance	NOUN
ftr-370	1168	11	and	and	CCONJ
ftr-370	1168	12	relief	relief	NOUN
ftr-370	1168	13	tax	tax	NOUN
ftr-370	1168	14	act	act	NOUN
ftr-370	1168	15	of	of	ADP
ftr-370	1168	16	2008	2008	NUM
ftr-370	1168	17	,	,	PUNCT
ftr-370	1168	18	provides	provide	VERB
ftr-370	1168	19	an	an	DET
ftr-370	1168	20	exception	exception	NOUN
ftr-370	1168	21	to	to	ADP
ftr-370	1168	22	the	the	DET
ftr-370	1168	23	cafeteria	cafeteria	NOUN
ftr-370	1168	24	plan	plan	NOUN
ftr-370	1168	25	requirement	requirement	NOUN
ftr-370	1168	26	of	of	ADP
ftr-370	1168	27	forfeiture	forfeiture	NOUN
ftr-370	1168	28	of	of	ADP
ftr-370	1168	29	unused	unused	ADJ
ftr-370	1168	30	benefits	benefit	NOUN
ftr-370	1168	31	at	at	ADP
ftr-370	1168	32	the	the	DET
ftr-370	1168	33	year	year	NOUN
ftr-370	1168	34	’s	’s	PART
ftr-370	1168	35	end	end	NOUN
ftr-370	1168	36	for	for	ADP
ftr-370	1168	37	a	a	DET
ftr-370	1168	38	“	"	PUNCT
ftr-370	1168	39	qualified	qualified	ADJ
ftr-370	1168	40	reservist	reservist	ADJ
ftr-370	1168	41	distribution	distribution	NOUN
ftr-370	1168	42	.	.	PUNCT
ftr-370	1168	43	”	"	PUNCT
ftr-370	1169	1	a	a	DET
ftr-370	1169	2	cafeteria	cafeteria	NOUN
ftr-370	1169	3	plan	plan	NOUN
ftr-370	1169	4	or	or	CCONJ
ftr-370	1169	5	a	a	DET
ftr-370	1169	6	health	health	NOUN
ftr-370	1169	7	flexible	flexible	ADJ
ftr-370	1169	8	spending	spending	NOUN
ftr-370	1169	9	arrangement	arrangement	NOUN
ftr-370	1169	10	(	(	PUNCT
ftr-370	1169	11	fsa	fsa	PROPN
ftr-370	1169	12	)	)	PUNCT
ftr-370	1169	13	is	be	AUX
ftr-370	1169	14	not	not	PART
ftr-370	1169	15	disqualified	disqualify	VERB
ftr-370	1169	16	if	if	SCONJ
ftr-370	1169	17	it	it	PRON
ftr-370	1169	18	permits	permit	VERB
ftr-370	1169	19	a	a	DET
ftr-370	1169	20	distribution	distribution	NOUN
ftr-370	1169	21	to	to	ADP
ftr-370	1169	22	a	a	DET
ftr-370	1169	23	participant	participant	NOUN
ftr-370	1169	24	of	of	ADP
ftr-370	1169	25	some	some	PRON
ftr-370	1169	26	or	or	CCONJ
ftr-370	1169	27	all	all	PRON
ftr-370	1169	28	of	of	ADP
ftr-370	1169	29	his	his	PRON
ftr-370	1169	30	fsa	fsa	PROPN
ftr-370	1169	31	balance	balance	NOUN
ftr-370	1169	32	if	if	SCONJ
ftr-370	1169	33	the	the	DET
ftr-370	1169	34	participant	participant	NOUN
ftr-370	1169	35	is	be	AUX
ftr-370	1169	36	a	a	DET
ftr-370	1169	37	military	military	ADJ
ftr-370	1169	38	reservist	reservist	NOUN
ftr-370	1169	39	who	who	PRON
ftr-370	1169	40	is	be	AUX
ftr-370	1169	41	called	call	VERB
ftr-370	1169	42	to	to	ADP
ftr-370	1169	43	active	active	ADJ
ftr-370	1169	44	duty	duty	NOUN
ftr-370	1169	45	for	for	ADP
ftr-370	1169	46	a	a	DET
ftr-370	1169	47	period	period	NOUN
ftr-370	1169	48	of	of	ADP
ftr-370	1169	49	at	at	ADV
ftr-370	1169	50	least	least	ADV
ftr-370	1169	51	180	180	NUM
ftr-370	1169	52	days	day	NOUN
ftr-370	1169	53	(	(	PUNCT
ftr-370	1169	54	or	or	CCONJ
ftr-370	1169	55	for	for	ADP
ftr-370	1169	56	an	an	DET
ftr-370	1169	57	indefinite	indefinite	ADJ
ftr-370	1169	58	period	period	NOUN
ftr-370	1169	59	)	)	PUNCT
ftr-370	1169	60	.	.	PUNCT
ftr-370	1170	1	2	2	X
ftr-370	1170	2	.	.	X
ftr-370	1170	3	employer	employer	NOUN
ftr-370	1170	4	housing	housing	NOUN
ftr-370	1170	5	in	in	ADP
ftr-370	1170	6	alice	alice	PROPN
ftr-370	1170	7	springs	springs	PROPN
ftr-370	1170	8	,	,	PUNCT
ftr-370	1170	9	australia	australia	PROPN
ftr-370	1170	10	does	do	AUX
ftr-370	1170	11	n’t	not	PART
ftr-370	1170	12	qualify	qualify	VERB
ftr-370	1170	13	for	for	ADP
ftr-370	1170	14	exclusion	exclusion	NOUN
ftr-370	1170	15	from	from	ADP
ftr-370	1170	16	gross	gross	ADJ
ftr-370	1170	17	income	income	NOUN
ftr-370	1170	18	.	.	PUNCT
ftr-370	1171	1	middleton	middleton	PROPN
ftr-370	1171	2	v.	v.	PROPN
ftr-370	1171	3	commissioner	commissioner	PROPN
ftr-370	1171	4	,	,	PUNCT
ftr-370	1171	5	t.c	t.c	PROPN
ftr-370	1171	6	.	.	PROPN
ftr-370	1171	7	memo	memo	NOUN
ftr-370	1171	8	.	.	PUNCT
ftr-370	1172	1	2008	2008	NUM
ftr-370	1172	2	-	-	SYM
ftr-370	1172	3	150	150	NUM
ftr-370	1172	4	(	(	PUNCT
ftr-370	1172	5	6/11/08	6/11/08	NUM
ftr-370	1172	6	)	)	PUNCT
ftr-370	1172	7	.	.	PUNCT
ftr-370	1173	1	the	the	DET
ftr-370	1173	2	taxpayer	taxpayer	NOUN
ftr-370	1173	3	was	be	AUX
ftr-370	1173	4	employed	employ	VERB
ftr-370	1173	5	by	by	ADP
ftr-370	1173	6	trw	trw	PROPN
ftr-370	1173	7	,	,	PUNCT
ftr-370	1173	8	inc	inc	PROPN
ftr-370	1173	9	.	.	PROPN
ftr-370	1173	10	to	to	PART
ftr-370	1173	11	work	work	VERB
ftr-370	1173	12	at	at	ADP
ftr-370	1173	13	the	the	DET
ftr-370	1173	14	joint	joint	ADJ
ftr-370	1173	15	defense	defense	NOUN
ftr-370	1173	16	space	space	NOUN
ftr-370	1173	17	research	research	NOUN
ftr-370	1173	18	facility	facility	NOUN
ftr-370	1173	19	/	/	SYM
ftr-370	1173	20	joint	joint	ADJ
ftr-370	1173	21	defense	defense	NOUN
ftr-370	1173	22	space	space	NOUN
ftr-370	1173	23	communication	communication	NOUN
ftr-370	1173	24	system	system	NOUN
ftr-370	1173	25	(	(	PUNCT
ftr-370	1173	26	joint	joint	ADJ
ftr-370	1173	27	defense	defense	NOUN
ftr-370	1173	28	facility	facility	NOUN
ftr-370	1173	29	)	)	PUNCT
ftr-370	1173	30	,	,	PUNCT
ftr-370	1173	31	located	locate	VERB
ftr-370	1173	32	at	at	ADP
ftr-370	1173	33	the	the	DET
ftr-370	1173	34	pine	pine	ADJ
ftr-370	1173	35	gap	gap	NOUN
ftr-370	1173	36	air	air	NOUN
ftr-370	1173	37	force	force	PROPN
ftr-370	1173	38	base	base	PROPN
ftr-370	1173	39	near	near	ADP
ftr-370	1173	40	alice	alice	PROPN
ftr-370	1173	41	springs	springs	PROPN
ftr-370	1173	42	.	.	PUNCT
ftr-370	1174	1	as	as	ADP
ftr-370	1174	2	a	a	DET
ftr-370	1174	3	condition	condition	NOUN
ftr-370	1174	4	of	of	ADP
ftr-370	1174	5	employment	employment	NOUN
ftr-370	1174	6	the	the	DET
ftr-370	1174	7	taxpayer	taxpayer	NOUN
ftr-370	1174	8	was	be	AUX
ftr-370	1174	9	required	require	VERB
ftr-370	1174	10	to	to	PART
ftr-370	1174	11	live	live	VERB
ftr-370	1174	12	in	in	ADP
ftr-370	1174	13	employer	employer	NOUN
ftr-370	1174	14	provided	provide	VERB
ftr-370	1174	15	housing	housing	NOUN
ftr-370	1174	16	in	in	ADP
ftr-370	1174	17	alice	alice	PROPN
ftr-370	1174	18	springs	springs	PROPN
ftr-370	1174	19	.	.	PUNCT
ftr-370	1175	1	the	the	DET
ftr-370	1175	2	housing	housing	NOUN
ftr-370	1175	3	was	be	AUX
ftr-370	1175	4	in	in	ADP
ftr-370	1175	5	a	a	DET
ftr-370	1175	6	residential	residential	ADJ
ftr-370	1175	7	neighborhood	neighborhood	NOUN
ftr-370	1175	8	.	.	PUNCT
ftr-370	1176	1	no	no	DET
ftr-370	1176	2	work	work	NOUN
ftr-370	1176	3	was	be	AUX
ftr-370	1176	4	performed	perform	VERB
ftr-370	1176	5	for	for	ADP
ftr-370	1176	6	trw	trw	PROPN
ftr-370	1176	7	in	in	ADP
ftr-370	1176	8	the	the	DET
ftr-370	1176	9	housing	housing	NOUN
ftr-370	1176	10	.	.	PUNCT
ftr-370	1177	1	following	follow	VERB
ftr-370	1177	2	its	its	PRON
ftr-370	1177	3	prior	prior	ADJ
ftr-370	1177	4	decision	decision	NOUN
ftr-370	1177	5	on	on	ADP
ftr-370	1177	6	similar	similar	ADJ
ftr-370	1177	7	facts	fact	NOUN
ftr-370	1177	8	in	in	ADP
ftr-370	1177	9	hargrove	hargrove	PROPN
ftr-370	1177	10	v.	v.	PROPN
ftr-370	1177	11	commissioner	commissioner	PROPN
ftr-370	1177	12	,	,	PUNCT
ftr-370	1177	13	t.c	t.c	PROPN
ftr-370	1177	14	.	.	PROPN
ftr-370	1177	15	memo	memo	NOUN
ftr-370	1177	16	.	.	PUNCT
ftr-370	1178	1	2006	2006	NUM
ftr-370	1178	2	-	-	SYM
ftr-370	1178	3	159	159	NUM
ftr-370	1178	4	,	,	PUNCT
ftr-370	1178	5	the	the	DET
ftr-370	1178	6	tax	tax	NOUN
ftr-370	1178	7	court	court	NOUN
ftr-370	1178	8	(	(	PUNCT
ftr-370	1178	9	judge	judge	NOUN
ftr-370	1178	10	chiechi	chiechi	PROPN
ftr-370	1178	11	)	)	PUNCT
ftr-370	1178	12	held	hold	VERB
ftr-370	1178	13	that	that	SCONJ
ftr-370	1178	14	the	the	DET
ftr-370	1178	15	value	value	NOUN
ftr-370	1178	16	of	of	ADP
ftr-370	1178	17	the	the	DET
ftr-370	1178	18	housing	housing	NOUN
ftr-370	1178	19	is	be	AUX
ftr-370	1178	20	not	not	PART
ftr-370	1178	21	eligible	eligible	ADJ
ftr-370	1178	22	for	for	ADP
ftr-370	1178	23	exclusion	exclusion	NOUN
ftr-370	1178	24	from	from	ADP
ftr-370	1178	25	gross	gross	ADJ
ftr-370	1178	26	income	income	NOUN
ftr-370	1178	27	under	under	ADP
ftr-370	1178	28	§	§	PROPN
ftr-370	1178	29	119	119	NUM
ftr-370	1178	30	.	.	PUNCT
ftr-370	1179	1	the	the	DET
ftr-370	1179	2	court	court	NOUN
ftr-370	1179	3	also	also	ADV
ftr-370	1179	4	rejected	reject	VERB
ftr-370	1179	5	the	the	DET
ftr-370	1179	6	taxpayer	taxpayer	NOUN
ftr-370	1179	7	’s	’s	PART
ftr-370	1179	8	claim	claim	NOUN
ftr-370	1179	9	that	that	SCONJ
ftr-370	1179	10	the	the	DET
ftr-370	1179	11	housing	housing	NOUN
ftr-370	1179	12	was	be	AUX
ftr-370	1179	13	an	an	DET
ftr-370	1179	14	excludible	excludible	ADJ
ftr-370	1179	15	allowance	allowance	NOUN
ftr-370	1179	16	under	under	ADP
ftr-370	1179	17	§	§	PROPN
ftr-370	1179	18	912	912	NUM
ftr-370	1179	19	,	,	PUNCT
ftr-370	1179	20	which	which	PRON
ftr-370	1179	21	excludes	exclude	VERB
ftr-370	1179	22	foreign	foreign	ADJ
ftr-370	1179	23	area	area	NOUN
ftr-370	1179	24	allowances	allowance	NOUN
ftr-370	1179	25	provided	provide	VERB
ftr-370	1179	26	to	to	ADP
ftr-370	1179	27	certain	certain	ADJ
ftr-370	1179	28	civilian	civilian	ADJ
ftr-370	1179	29	officers	officer	NOUN
ftr-370	1179	30	and	and	CCONJ
ftr-370	1179	31	employees	employee	NOUN
ftr-370	1179	32	of	of	ADP
ftr-370	1179	33	the	the	DET
ftr-370	1179	34	u.s	u.s	PROPN
ftr-370	1179	35	.	.	PROPN
ftr-370	1179	36	government	government	NOUN
ftr-370	1179	37	.	.	PUNCT
ftr-370	1180	1	3	3	X
ftr-370	1180	2	.	.	X
ftr-370	1181	1	some	some	DET
ftr-370	1181	2	transit	transit	NOUN
ftr-370	1181	3	systems	system	NOUN
ftr-370	1181	4	need	need	VERB
ftr-370	1181	5	additional	additional	ADJ
ftr-370	1181	6	time	time	NOUN
ftr-370	1181	7	to	to	PART
ftr-370	1181	8	modify	modify	VERB
ftr-370	1181	9	their	their	PRON
ftr-370	1181	10	technology	technology	NOUN
ftr-370	1181	11	to	to	PART
ftr-370	1181	12	“	"	PUNCT
ftr-370	1181	13	get	get	VERB
ftr-370	1181	14	smart	smart	ADJ
ftr-370	1181	15	.	.	PUNCT
ftr-370	1181	16	”	"	PUNCT
ftr-370	1181	17	notice	notice	VERB
ftr-370	1181	18	2008	2008	NUM
ftr-370	1181	19	-	-	SYM
ftr-370	1181	20	74	74	NUM
ftr-370	1181	21	,	,	PUNCT
ftr-370	1181	22	2008	2008	NUM
ftr-370	1181	23	-	-	SYM
ftr-370	1181	24	38	38	NUM
ftr-370	1181	25	i.r.b	i.r.b	NOUN
ftr-370	1181	26	.	.	PUNCT
ftr-370	1182	1	718	718	NUM
ftr-370	1182	2	(	(	PUNCT
ftr-370	1182	3	9/3/08	9/3/08	NUM
ftr-370	1182	4	)	)	PUNCT
ftr-370	1182	5	.	.	PUNCT
ftr-370	1183	1	the	the	DET
ftr-370	1183	2	irs	irs	PROPN
ftr-370	1183	3	has	have	AUX
ftr-370	1183	4	delayed	delay	VERB
ftr-370	1183	5	the	the	DET
ftr-370	1183	6	effective	effective	ADJ
ftr-370	1183	7	date	date	NOUN
ftr-370	1183	8	of	of	ADP
ftr-370	1183	9	revenue	revenue	NOUN
ftr-370	1183	10	ruling	rule	VERB
ftr-370	1183	11	2006	2006	NUM
ftr-370	1183	12	-	-	SYM
ftr-370	1183	13	57	57	NUM
ftr-370	1183	14	,	,	PUNCT
ftr-370	1183	15	2006	2006	NUM
ftr-370	1183	16	-	-	SYM
ftr-370	1183	17	2	2	NUM
ftr-370	1183	18	c.b	c.b	PROPN
ftr-370	1183	19	.	.	PROPN
ftr-370	1183	20	911	911	NUM
ftr-370	1183	21	,	,	PUNCT
ftr-370	1183	22	which	which	PRON
ftr-370	1183	23	provides	provide	VERB
ftr-370	1183	24	guidance	guidance	NOUN
ftr-370	1183	25	to	to	ADP
ftr-370	1183	26	employers	employer	NOUN
ftr-370	1183	27	on	on	ADP
ftr-370	1183	28	the	the	DET
ftr-370	1183	29	use	use	NOUN
ftr-370	1183	30	of	of	ADP
ftr-370	1183	31	smartcards	smartcard	NOUN
ftr-370	1183	32	,	,	PUNCT
ftr-370	1183	33	debit	debit	NOUN
ftr-370	1183	34	or	or	CCONJ
ftr-370	1183	35	credit	credit	NOUN
ftr-370	1183	36	cards	card	NOUN
ftr-370	1183	37	,	,	PUNCT
ftr-370	1183	38	or	or	CCONJ
ftr-370	1183	39	other	other	ADJ
ftr-370	1183	40	electronic	electronic	ADJ
ftr-370	1183	41	media	medium	NOUN
ftr-370	1183	42	to	to	PART
ftr-370	1183	43	provide	provide	VERB
ftr-370	1183	44	qualified	qualified	ADJ
ftr-370	1183	45	transportation	transportation	NOUN
ftr-370	1183	46	fringes	fringe	NOUN
ftr-370	1183	47	under	under	ADP
ftr-370	1183	48	§	§	PROPN
ftr-370	1183	49	§	§	NOUN
ftr-370	1183	50	132(a)(5	132(a)(5	NUM
ftr-370	1183	51	)	)	PUNCT
ftr-370	1183	52	and	and	CCONJ
ftr-370	1183	53	132(f	132(f	NUM
ftr-370	1183	54	)	)	PUNCT
ftr-370	1183	55	,	,	PUNCT
ftr-370	1183	56	from	from	ADP
ftr-370	1183	57	1/1/09	1/1/09	NUM
ftr-370	1183	58	(	(	PUNCT
ftr-370	1183	59	see	see	VERB
ftr-370	1183	60	notice	notice	NOUN
ftr-370	1183	61	2007	2007	NUM
ftr-370	1183	62	-	-	SYM
ftr-370	1183	63	76	76	NUM
ftr-370	1183	64	,	,	PUNCT
ftr-370	1183	65	2007	2007	NUM
ftr-370	1183	66	-	-	SYM
ftr-370	1183	67	40	40	NUM
ftr-370	1183	68	i.r.b	i.r.b	NOUN
ftr-370	1183	69	.	.	PUNCT
ftr-370	1183	70	735	735	NUM
ftr-370	1183	71	)	)	PUNCT
ftr-370	1183	72	until	until	ADP
ftr-370	1183	73	1/1/10	1/1/10	NUM
ftr-370	1183	74	.	.	PUNCT
ftr-370	1184	1	“	"	PUNCT
ftr-370	1184	2	nevertheless	nevertheless	ADV
ftr-370	1184	3	,	,	PUNCT
ftr-370	1184	4	employers	employer	NOUN
ftr-370	1184	5	and	and	CCONJ
ftr-370	1184	6	employees	employee	NOUN
ftr-370	1184	7	may	may	AUX
ftr-370	1184	8	rely	rely	VERB
ftr-370	1184	9	on	on	ADP
ftr-370	1184	10	revenue	revenue	NOUN
ftr-370	1184	11	ruling	rule	VERB
ftr-370	1184	12	2006	2006	NUM
ftr-370	1184	13	-	-	SYM
ftr-370	1184	14	57	57	NUM
ftr-370	1184	15	with	with	ADP
ftr-370	1184	16	respect	respect	NOUN
ftr-370	1184	17	to	to	ADP
ftr-370	1184	18	transactions	transaction	NOUN
ftr-370	1184	19	occurring	occur	VERB
ftr-370	1184	20	prior	prior	ADV
ftr-370	1184	21	to	to	ADP
ftr-370	1184	22	january	january	PROPN
ftr-370	1184	23	1	1	NUM
ftr-370	1184	24	,	,	PUNCT
ftr-370	1184	25	2010	2010	NUM
ftr-370	1184	26	.	.	PUNCT
ftr-370	1184	27	”	"	PUNCT
ftr-370	1185	1	4	4	NUM
ftr-370	1185	2	.	.	NOUN
ftr-370	1185	3	six	six	NUM
ftr-370	1185	4	more	more	ADJ
ftr-370	1185	5	months	month	NOUN
ftr-370	1185	6	to	to	PART
ftr-370	1185	7	try	try	VERB
ftr-370	1185	8	to	to	PART
ftr-370	1185	9	get	get	VERB
ftr-370	1185	10	away	away	ADP
ftr-370	1185	11	with	with	ADP
ftr-370	1185	12	buying	buy	VERB
ftr-370	1185	13	beer	beer	NOUN
ftr-370	1185	14	and	and	CCONJ
ftr-370	1185	15	cigs	cig	NOUN
ftr-370	1185	16	at	at	ADP
ftr-370	1185	17	the	the	DET
ftr-370	1185	18	pharmacy	pharmacy	NOUN
ftr-370	1185	19	with	with	ADP
ftr-370	1185	20	health	health	PROPN
ftr-370	1185	21	fsa	fsa	PROPN
ftr-370	1185	22	and	and	CCONJ
ftr-370	1185	23	hra	hra	PROPN
ftr-370	1185	24	debit	debit	NOUN
ftr-370	1185	25	cards	card	NOUN
ftr-370	1185	26	.	.	PUNCT
ftr-370	1186	1	notice	notice	VERB
ftr-370	1186	2	2008	2008	NUM
ftr-370	1186	3	-	-	SYM
ftr-370	1186	4	104	104	NUM
ftr-370	1186	5	,	,	PUNCT
ftr-370	1186	6	2008	2008	NUM
ftr-370	1186	7	-	-	SYM
ftr-370	1186	8	51	51	NUM
ftr-370	1186	9	i.r.b	i.r.b	NOUN
ftr-370	1186	10	.	.	PUNCT
ftr-370	1187	1	1298	1298	NUM
ftr-370	1187	2	(	(	PUNCT
ftr-370	1187	3	12/5/08	12/5/08	NUM
ftr-370	1187	4	)	)	PUNCT
ftr-370	1187	5	.	.	PUNCT
ftr-370	1188	1	notice	notice	VERB
ftr-370	1188	2	2007	2007	NUM
ftr-370	1188	3	-	-	SYM
ftr-370	1188	4	2	2	NUM
ftr-370	1188	5	,	,	PUNCT
ftr-370	1188	6	2007	2007	NUM
ftr-370	1188	7	-	-	SYM
ftr-370	1188	8	1	1	NUM
ftr-370	1188	9	c.b	c.b	PROPN
ftr-370	1188	10	.	.	PROPN
ftr-370	1188	11	254	254	NUM
ftr-370	1188	12	,	,	PUNCT
ftr-370	1188	13	provided	provide	VERB
ftr-370	1188	14	that	that	SCONJ
ftr-370	1188	15	after	after	ADP
ftr-370	1188	16	12/31/08	12/31/08	PROPN
ftr-370	1188	17	,	,	PUNCT
ftr-370	1188	18	health	health	PROPN
ftr-370	1188	19	fsa	fsa	PROPN
ftr-370	1188	20	and	and	CCONJ
ftr-370	1188	21	hra	hra	PROPN
ftr-370	1188	22	debit	debit	NOUN
ftr-370	1188	23	cards	card	NOUN
ftr-370	1188	24	could	could	AUX
ftr-370	1188	25	not	not	PART
ftr-370	1188	26	be	be	AUX
ftr-370	1188	27	used	use	VERB
ftr-370	1188	28	at	at	ADP
ftr-370	1188	29	stores	store	NOUN
ftr-370	1188	30	with	with	ADP
ftr-370	1188	31	the	the	DET
ftr-370	1188	32	drug	drug	NOUN
ftr-370	1188	33	stores	store	NOUN
ftr-370	1188	34	and	and	CCONJ
ftr-370	1188	35	pharmacies	pharmacy	NOUN
ftr-370	1188	36	merchant	merchant	NOUN
ftr-370	1188	37	category	category	NOUN
ftr-370	1188	38	code	code	NOUN
ftr-370	1188	39	unless	unless	SCONJ
ftr-370	1188	40	:	:	PUNCT
ftr-370	1188	41	(	(	PUNCT
ftr-370	1188	42	1	1	X
ftr-370	1188	43	)	)	PUNCT
ftr-370	1188	44	the	the	DET
ftr-370	1188	45	store	store	NOUN
ftr-370	1188	46	participates	participate	VERB
ftr-370	1188	47	in	in	ADP
ftr-370	1188	48	the	the	DET
ftr-370	1188	49	inventory	inventory	NOUN
ftr-370	1188	50	information	information	NOUN
ftr-370	1188	51	approval	approval	NOUN
ftr-370	1188	52	system	system	NOUN
ftr-370	1188	53	in	in	ADP
ftr-370	1188	54	notice	notice	NOUN
ftr-370	1188	55	2009	2009	NUM
ftr-370	1188	56	]	]	PUNCT
ftr-370	1189	1	recent	recent	ADJ
ftr-370	1189	2	developments	development	NOUN
ftr-370	1189	3	in	in	ADP
ftr-370	1189	4	federal	federal	ADJ
ftr-370	1189	5	income	income	NOUN
ftr-370	1189	6	taxation	taxation	NOUN
ftr-370	1189	7	331	331	NUM
ftr-370	1189	8	2006	2006	NUM
ftr-370	1189	9	-	-	SYM
ftr-370	1189	10	69	69	NUM
ftr-370	1189	11	,	,	PUNCT
ftr-370	1189	12	2006	2006	NUM
ftr-370	1189	13	-	-	SYM
ftr-370	1189	14	2	2	NUM
ftr-370	1189	15	c.b	c.b	PROPN
ftr-370	1189	16	.	.	PROPN
ftr-370	1189	17	107	107	NUM
ftr-370	1189	18	,	,	PUNCT
ftr-370	1189	19	or	or	CCONJ
ftr-370	1189	20	(	(	PUNCT
ftr-370	1189	21	2	2	NUM
ftr-370	1189	22	)	)	PUNCT
ftr-370	1189	23	90	90	NUM
ftr-370	1189	24	percent	percent	NOUN
ftr-370	1189	25	of	of	ADP
ftr-370	1189	26	the	the	DET
ftr-370	1189	27	individual	individual	ADJ
ftr-370	1189	28	store	store	NOUN
ftr-370	1189	29	’s	’s	PART
ftr-370	1189	30	gross	gross	ADJ
ftr-370	1189	31	receipts	receipt	NOUN
ftr-370	1189	32	during	during	ADP
ftr-370	1189	33	the	the	DET
ftr-370	1189	34	prior	prior	ADJ
ftr-370	1189	35	taxable	taxable	ADJ
ftr-370	1189	36	year	year	NOUN
ftr-370	1189	37	were	be	AUX
ftr-370	1189	38	from	from	ADP
ftr-370	1189	39	items	item	NOUN
ftr-370	1189	40	that	that	PRON
ftr-370	1189	41	qualify	qualify	VERB
ftr-370	1189	42	as	as	ADP
ftr-370	1189	43	expenses	expense	NOUN
ftr-370	1189	44	for	for	ADP
ftr-370	1189	45	medical	medical	ADJ
ftr-370	1189	46	care	care	NOUN
ftr-370	1189	47	under	under	ADP
ftr-370	1189	48	§	§	PROPN
ftr-370	1189	49	213(d	213(d	PROPN
ftr-370	1189	50	)	)	PUNCT
ftr-370	1189	51	(	(	PUNCT
ftr-370	1189	52	including	include	VERB
ftr-370	1189	53	nonprescription	nonprescription	NOUN
ftr-370	1189	54	medications	medication	NOUN
ftr-370	1189	55	as	as	SCONJ
ftr-370	1189	56	described	describe	VERB
ftr-370	1189	57	in	in	ADP
ftr-370	1189	58	rev	rev	PROPN
ftr-370	1189	59	.	.	PROPN
ftr-370	1189	60	rul	rul	PROPN
ftr-370	1189	61	.	.	PUNCT
ftr-370	1189	62	2003	2003	NUM
ftr-370	1189	63	-	-	SYM
ftr-370	1189	64	102	102	NUM
ftr-370	1189	65	,	,	PUNCT
ftr-370	1189	66	2003	2003	NUM
ftr-370	1189	67	-	-	SYM
ftr-370	1189	68	2	2	NUM
ftr-370	1189	69	c.b	c.b	PROPN
ftr-370	1189	70	.	.	PROPN
ftr-370	1189	71	559	559	NUM
ftr-370	1189	72	)	)	PUNCT
ftr-370	1189	73	.	.	PUNCT
ftr-370	1190	1	this	this	DET
ftr-370	1190	2	notice	notice	NOUN
ftr-370	1190	3	extends	extend	VERB
ftr-370	1190	4	the	the	DET
ftr-370	1190	5	deadline	deadline	NOUN
ftr-370	1190	6	in	in	ADP
ftr-370	1190	7	notice	notice	NOUN
ftr-370	1190	8	2007	2007	NUM
ftr-370	1190	9	-	-	SYM
ftr-370	1190	10	2	2	NUM
ftr-370	1190	11	by	by	ADP
ftr-370	1190	12	six	six	NUM
ftr-370	1190	13	months	month	NOUN
ftr-370	1190	14	.	.	PUNCT
ftr-370	1191	1	after	after	ADP
ftr-370	1191	2	6/30/09	6/30/09	NUM
ftr-370	1191	3	,	,	PUNCT
ftr-370	1191	4	health	health	PROPN
ftr-370	1191	5	fsa	fsa	PROPN
ftr-370	1191	6	and	and	CCONJ
ftr-370	1191	7	hra	hra	PROPN
ftr-370	1191	8	debit	debit	NOUN
ftr-370	1191	9	cards	card	NOUN
ftr-370	1191	10	may	may	AUX
ftr-370	1191	11	not	not	PART
ftr-370	1191	12	be	be	AUX
ftr-370	1191	13	used	use	VERB
ftr-370	1191	14	at	at	ADP
ftr-370	1191	15	stores	store	NOUN
ftr-370	1191	16	with	with	ADP
ftr-370	1191	17	the	the	DET
ftr-370	1191	18	drug	drug	NOUN
ftr-370	1191	19	stores	store	NOUN
ftr-370	1191	20	and	and	CCONJ
ftr-370	1191	21	pharmacies	pharmacy	NOUN
ftr-370	1191	22	merchant	merchant	NOUN
ftr-370	1191	23	category	category	NOUN
ftr-370	1191	24	code	code	NOUN
ftr-370	1191	25	unless	unless	SCONJ
ftr-370	1191	26	the	the	DET
ftr-370	1191	27	requirements	requirement	NOUN
ftr-370	1191	28	are	be	AUX
ftr-370	1191	29	satisfied	satisfied	ADJ
ftr-370	1191	30	.	.	PUNCT
ftr-370	1192	1	5	5	X
ftr-370	1192	2	.	.	X
ftr-370	1192	3	qualifying	qualify	VERB
ftr-370	1192	4	for	for	ADP
ftr-370	1192	5	disability	disability	NOUN
ftr-370	1192	6	insurance	insurance	NOUN
ftr-370	1192	7	is	be	AUX
ftr-370	1192	8	not	not	PART
ftr-370	1192	9	dispositive	dispositive	ADJ
ftr-370	1192	10	in	in	ADP
ftr-370	1192	11	determining	determine	VERB
ftr-370	1192	12	whether	whether	SCONJ
ftr-370	1192	13	an	an	DET
ftr-370	1192	14	individual	individual	NOUN
ftr-370	1192	15	is	be	AUX
ftr-370	1192	16	disabled	disabled	ADJ
ftr-370	1192	17	for	for	ADP
ftr-370	1192	18	purposes	purpose	NOUN
ftr-370	1192	19	of	of	ADP
ftr-370	1192	20	the	the	DET
ftr-370	1192	21	10percent	10percent	NUM
ftr-370	1192	22	additional	additional	ADJ
ftr-370	1192	23	tax	tax	NOUN
ftr-370	1192	24	under	under	ADP
ftr-370	1192	25	§	§	PROPN
ftr-370	1192	26	72(t	72(t	NUM
ftr-370	1192	27	)	)	PUNCT
ftr-370	1192	28	.	.	PUNCT
ftr-370	1193	1	kowsh	kowsh	PROPN
ftr-370	1193	2	v.	v.	PROPN
ftr-370	1193	3	commissioner	commissioner	PROPN
ftr-370	1193	4	,	,	PUNCT
ftr-370	1193	5	t.c	t.c	PROPN
ftr-370	1193	6	.	.	PROPN
ftr-370	1193	7	memo	memo	NOUN
ftr-370	1193	8	.	.	PUNCT
ftr-370	1194	1	2008	2008	NUM
ftr-370	1194	2	-	-	SYM
ftr-370	1194	3	204	204	NUM
ftr-370	1194	4	(	(	PUNCT
ftr-370	1194	5	8/28/08	8/28/08	NUM
ftr-370	1194	6	)	)	PUNCT
ftr-370	1194	7	.	.	PUNCT
ftr-370	1195	1	the	the	DET
ftr-370	1195	2	taxpayer	taxpayer	NOUN
ftr-370	1195	3	took	take	VERB
ftr-370	1195	4	early	early	ADJ
ftr-370	1195	5	distributions	distribution	NOUN
ftr-370	1195	6	from	from	ADP
ftr-370	1195	7	a	a	DET
ftr-370	1195	8	qualified	qualified	ADJ
ftr-370	1195	9	retirement	retirement	NOUN
ftr-370	1195	10	account	account	NOUN
ftr-370	1195	11	and	and	CCONJ
ftr-370	1195	12	did	do	AUX
ftr-370	1195	13	not	not	PART
ftr-370	1195	14	file	file	VERB
ftr-370	1195	15	a	a	DET
ftr-370	1195	16	tax	tax	NOUN
ftr-370	1195	17	return	return	NOUN
ftr-370	1195	18	.	.	PUNCT
ftr-370	1196	1	he	he	PRON
ftr-370	1196	2	did	do	AUX
ftr-370	1196	3	not	not	PART
ftr-370	1196	4	have	have	VERB
ftr-370	1196	5	an	an	DET
ftr-370	1196	6	easy	easy	ADJ
ftr-370	1196	7	life	life	NOUN
ftr-370	1196	8	in	in	ADP
ftr-370	1196	9	the	the	DET
ftr-370	1196	10	period	period	NOUN
ftr-370	1196	11	leading	lead	VERB
ftr-370	1196	12	up	up	ADP
ftr-370	1196	13	to	to	ADP
ftr-370	1196	14	the	the	DET
ftr-370	1196	15	distributions	distribution	NOUN
ftr-370	1196	16	.	.	PUNCT
ftr-370	1197	1	his	his	PRON
ftr-370	1197	2	wife	wife	NOUN
ftr-370	1197	3	died	die	VERB
ftr-370	1197	4	from	from	ADP
ftr-370	1197	5	cancer	cancer	NOUN
ftr-370	1197	6	at	at	ADP
ftr-370	1197	7	age	age	NOUN
ftr-370	1197	8	53	53	NUM
ftr-370	1197	9	in	in	ADP
ftr-370	1197	10	june	june	PROPN
ftr-370	1197	11	2001	2001	NUM
ftr-370	1197	12	,	,	PUNCT
ftr-370	1197	13	leaving	leave	VERB
ftr-370	1197	14	him	he	PRON
ftr-370	1197	15	to	to	PART
ftr-370	1197	16	care	care	VERB
ftr-370	1197	17	for	for	ADP
ftr-370	1197	18	their	their	PRON
ftr-370	1197	19	two	two	NUM
ftr-370	1197	20	teenage	teenage	ADJ
ftr-370	1197	21	children	child	NOUN
ftr-370	1197	22	and	and	CCONJ
ftr-370	1197	23	her	her	PRON
ftr-370	1197	24	aged	aged	ADJ
ftr-370	1197	25	mother	mother	NOUN
ftr-370	1197	26	.	.	PUNCT
ftr-370	1198	1	he	he	PRON
ftr-370	1198	2	worked	work	VERB
ftr-370	1198	3	at	at	ADP
ftr-370	1198	4	deutsche	deutsche	PROPN
ftr-370	1198	5	bank	bank	PROPN
ftr-370	1198	6	near	near	ADP
ftr-370	1198	7	the	the	DET
ftr-370	1198	8	world	world	NOUN
ftr-370	1198	9	trade	trade	NOUN
ftr-370	1198	10	center	center	NOUN
ftr-370	1198	11	and	and	CCONJ
ftr-370	1198	12	lost	lose	VERB
ftr-370	1198	13	a	a	DET
ftr-370	1198	14	number	number	NOUN
ftr-370	1198	15	of	of	ADP
ftr-370	1198	16	friends	friend	NOUN
ftr-370	1198	17	and	and	CCONJ
ftr-370	1198	18	neighbors	neighbor	NOUN
ftr-370	1198	19	in	in	ADP
ftr-370	1198	20	the	the	DET
ftr-370	1198	21	9/11	9/11	NUM
ftr-370	1198	22	attacks	attack	NOUN
ftr-370	1198	23	,	,	PUNCT
ftr-370	1198	24	including	include	VERB
ftr-370	1198	25	several	several	ADJ
ftr-370	1198	26	friends	friend	NOUN
ftr-370	1198	27	who	who	PRON
ftr-370	1198	28	had	have	AUX
ftr-370	1198	29	attended	attend	VERB
ftr-370	1198	30	his	his	PRON
ftr-370	1198	31	wife	wife	NOUN
ftr-370	1198	32	’s	’s	PART
ftr-370	1198	33	funeral	funeral	NOUN
ftr-370	1198	34	.	.	PUNCT
ftr-370	1199	1	by	by	ADP
ftr-370	1199	2	february	february	PROPN
ftr-370	1199	3	2002	2002	NUM
ftr-370	1199	4	,	,	PUNCT
ftr-370	1199	5	his	his	PRON
ftr-370	1199	6	depression	depression	NOUN
ftr-370	1199	7	,	,	PUNCT
ftr-370	1199	8	and	and	CCONJ
ftr-370	1199	9	sleep	sleep	VERB
ftr-370	1199	10	apnea	apnea	NOUN
ftr-370	1199	11	that	that	PRON
ftr-370	1199	12	caused	cause	VERB
ftr-370	1199	13	him	he	PRON
ftr-370	1199	14	to	to	PART
ftr-370	1199	15	have	have	VERB
ftr-370	1199	16	narcoleptic	narcoleptic	ADJ
ftr-370	1199	17	episodes	episode	NOUN
ftr-370	1199	18	,	,	PUNCT
ftr-370	1199	19	left	leave	VERB
ftr-370	1199	20	him	he	PRON
ftr-370	1199	21	unable	unable	ADJ
ftr-370	1199	22	to	to	PART
ftr-370	1199	23	work	work	VERB
ftr-370	1199	24	.	.	PUNCT
ftr-370	1200	1	although	although	SCONJ
ftr-370	1200	2	the	the	DET
ftr-370	1200	3	taxpayer	taxpayer	NOUN
ftr-370	1200	4	received	receive	VERB
ftr-370	1200	5	both	both	DET
ftr-370	1200	6	short	short	ADJ
ftr-370	1200	7	-	-	PUNCT
ftr-370	1200	8	term	term	NOUN
ftr-370	1200	9	and	and	CCONJ
ftr-370	1200	10	long	long	ADJ
ftr-370	1200	11	-	-	PUNCT
ftr-370	1200	12	term	term	NOUN
ftr-370	1200	13	disability	disability	NOUN
ftr-370	1200	14	payments	payment	NOUN
ftr-370	1200	15	from	from	ADP
ftr-370	1200	16	a	a	DET
ftr-370	1200	17	disability	disability	NOUN
ftr-370	1200	18	insurance	insurance	NOUN
ftr-370	1200	19	policy	policy	NOUN
ftr-370	1200	20	with	with	ADP
ftr-370	1200	21	a	a	DET
ftr-370	1200	22	private	private	ADJ
ftr-370	1200	23	insurer	insurer	NOUN
ftr-370	1200	24	,	,	PUNCT
ftr-370	1200	25	his	his	PRON
ftr-370	1200	26	doctor	doctor	NOUN
ftr-370	1200	27	was	be	AUX
ftr-370	1200	28	unwilling	unwilling	ADJ
ftr-370	1200	29	to	to	PART
ftr-370	1200	30	provide	provide	VERB
ftr-370	1200	31	any	any	DET
ftr-370	1200	32	certification	certification	NOUN
ftr-370	1200	33	that	that	SCONJ
ftr-370	1200	34	he	he	PRON
ftr-370	1200	35	was	be	AUX
ftr-370	1200	36	disabled	disable	VERB
ftr-370	1200	37	,	,	PUNCT
ftr-370	1200	38	and	and	CCONJ
ftr-370	1200	39	at	at	ADP
ftr-370	1200	40	trial	trial	NOUN
ftr-370	1200	41	he	he	PRON
ftr-370	1200	42	provided	provide	VERB
ftr-370	1200	43	no	no	DET
ftr-370	1200	44	evidence	evidence	NOUN
ftr-370	1200	45	that	that	SCONJ
ftr-370	1200	46	he	he	PRON
ftr-370	1200	47	applied	apply	VERB
ftr-370	1200	48	for	for	ADP
ftr-370	1200	49	or	or	CCONJ
ftr-370	1200	50	received	receive	VERB
ftr-370	1200	51	social	social	ADJ
ftr-370	1200	52	security	security	NOUN
ftr-370	1200	53	disability	disability	NOUN
ftr-370	1200	54	benefits	benefit	NOUN
ftr-370	1200	55	.	.	PUNCT
ftr-370	1201	1	in	in	ADP
ftr-370	1201	2	addition	addition	NOUN
ftr-370	1201	3	,	,	PUNCT
ftr-370	1201	4	to	to	ADP
ftr-370	1201	5	finding	find	VERB
ftr-370	1201	6	him	he	PRON
ftr-370	1201	7	liable	liable	ADJ
ftr-370	1201	8	for	for	ADP
ftr-370	1201	9	the	the	DET
ftr-370	1201	10	deficiency	deficiency	NOUN
ftr-370	1201	11	,	,	PUNCT
ftr-370	1201	12	interest	interest	NOUN
ftr-370	1201	13	,	,	PUNCT
ftr-370	1201	14	and	and	CCONJ
ftr-370	1201	15	failure	failure	NOUN
ftr-370	1201	16	to	to	PART
ftr-370	1201	17	file	file	VERB
ftr-370	1201	18	and	and	CCONJ
ftr-370	1201	19	failure	failure	NOUN
ftr-370	1201	20	to	to	PART
ftr-370	1201	21	pay	pay	VERB
ftr-370	1201	22	penalties	penalty	NOUN
ftr-370	1201	23	,	,	PUNCT
ftr-370	1201	24	he	he	PRON
ftr-370	1201	25	was	be	AUX
ftr-370	1201	26	held	hold	VERB
ftr-370	1201	27	to	to	PART
ftr-370	1201	28	be	be	AUX
ftr-370	1201	29	liable	liable	ADJ
ftr-370	1201	30	for	for	ADP
ftr-370	1201	31	the	the	DET
ftr-370	1201	32	§	§	PROPN
ftr-370	1201	33	72(t	72(t	NUM
ftr-370	1201	34	)	)	PUNCT
ftr-370	1201	35	10percent	10percent	NUM
ftr-370	1202	1	additional	additional	ADJ
ftr-370	1202	2	tax	tax	NOUN
ftr-370	1202	3	for	for	ADP
ftr-370	1202	4	a	a	DET
ftr-370	1202	5	premature	premature	ADJ
ftr-370	1202	6	distribution	distribution	NOUN
ftr-370	1202	7	.	.	PUNCT
ftr-370	1203	1	6	6	X
ftr-370	1203	2	.	.	X
ftr-370	1203	3	qualified	qualified	ADJ
ftr-370	1203	4	transportation	transportation	NOUN
ftr-370	1203	5	includes	include	VERB
ftr-370	1203	6	bicycles	bicycle	NOUN
ftr-370	1203	7	.	.	PUNCT
ftr-370	1204	1	emergency	emergency	NOUN
ftr-370	1204	2	economic	economic	ADJ
ftr-370	1204	3	stabilization	stabilization	NOUN
ftr-370	1204	4	act	act	NOUN
ftr-370	1204	5	of	of	ADP
ftr-370	1204	6	2008	2008	NUM
ftr-370	1205	1	[	[	X
ftr-370	1205	2	division	division	NOUN
ftr-370	1205	3	b	b	X
ftr-370	1205	4	]	]	X
ftr-370	1205	5	,	,	PUNCT
ftr-370	1205	6	act	act	VERB
ftr-370	1205	7	§	§	PROPN
ftr-370	1205	8	211	211	NUM
ftr-370	1205	9	,	,	PUNCT
ftr-370	1205	10	adds	add	VERB
ftr-370	1205	11	to	to	ADP
ftr-370	1205	12	the	the	DET
ftr-370	1205	13	qualified	qualified	ADJ
ftr-370	1205	14	transportation	transportation	NOUN
ftr-370	1205	15	fringe	fringe	NOUN
ftr-370	1205	16	benefit	benefit	NOUN
ftr-370	1205	17	excluded	exclude	VERB
ftr-370	1205	18	from	from	ADP
ftr-370	1205	19	income	income	NOUN
ftr-370	1205	20	under	under	ADP
ftr-370	1205	21	§	§	PROPN
ftr-370	1205	22	132(f	132(f	PROPN
ftr-370	1205	23	)	)	PUNCT
ftr-370	1205	24	,	,	PUNCT
ftr-370	1205	25	a	a	DET
ftr-370	1205	26	qualified	qualified	ADJ
ftr-370	1205	27	bicycle	bicycle	NOUN
ftr-370	1205	28	commuting	commuting	NOUN
ftr-370	1205	29	benefit	benefit	NOUN
ftr-370	1205	30	.	.	PUNCT
ftr-370	1206	1	the	the	DET
ftr-370	1206	2	provision	provision	NOUN
ftr-370	1206	3	excludes	exclude	VERB
ftr-370	1206	4	from	from	ADP
ftr-370	1206	5	income	income	NOUN
ftr-370	1206	6	an	an	DET
ftr-370	1206	7	employer	employer	NOUN
ftr-370	1206	8	reimbursement	reimbursement	NOUN
ftr-370	1206	9	during	during	ADP
ftr-370	1206	10	the	the	DET
ftr-370	1206	11	15	15	NUM
ftr-370	1206	12	month	month	NOUN
ftr-370	1206	13	period	period	NOUN
ftr-370	1206	14	beginning	begin	VERB
ftr-370	1206	15	on	on	ADP
ftr-370	1206	16	the	the	DET
ftr-370	1206	17	first	first	ADJ
ftr-370	1206	18	day	day	NOUN
ftr-370	1206	19	of	of	ADP
ftr-370	1206	20	the	the	DET
ftr-370	1206	21	taxable	taxable	ADJ
ftr-370	1206	22	year	year	NOUN
ftr-370	1206	23	of	of	ADP
ftr-370	1206	24	up	up	ADP
ftr-370	1206	25	to	to	PART
ftr-370	1206	26	$	$	SYM
ftr-370	1206	27	20	20	NUM
ftr-370	1206	28	per	per	ADP
ftr-370	1206	29	month	month	NOUN
ftr-370	1206	30	of	of	ADP
ftr-370	1206	31	bicycle	bicycle	NOUN
ftr-370	1206	32	commuting	commute	VERB
ftr-370	1206	33	for	for	ADP
ftr-370	1206	34	the	the	DET
ftr-370	1206	35	purchase	purchase	NOUN
ftr-370	1206	36	,	,	PUNCT
ftr-370	1206	37	improvements	improvement	NOUN
ftr-370	1206	38	,	,	PUNCT
ftr-370	1206	39	repair	repair	NOUN
ftr-370	1206	40	and	and	CCONJ
ftr-370	1206	41	storage	storage	NOUN
ftr-370	1206	42	of	of	ADP
ftr-370	1206	43	a	a	DET
ftr-370	1206	44	bicycle	bicycle	NOUN
ftr-370	1206	45	.	.	PUNCT
ftr-370	1207	1	a	a	DET
ftr-370	1207	2	qualified	qualified	ADJ
ftr-370	1207	3	bicycle	bicycle	NOUN
ftr-370	1207	4	commuting	commuting	NOUN
ftr-370	1207	5	month	month	NOUN
ftr-370	1207	6	is	be	AUX
ftr-370	1207	7	any	any	DET
ftr-370	1207	8	month	month	NOUN
ftr-370	1207	9	during	during	ADP
ftr-370	1207	10	which	which	PRON
ftr-370	1207	11	an	an	DET
ftr-370	1207	12	employee	employee	NOUN
ftr-370	1207	13	regularly	regularly	ADV
ftr-370	1207	14	uses	use	VERB
ftr-370	1207	15	the	the	DET
ftr-370	1207	16	bicycle	bicycle	NOUN
ftr-370	1207	17	for	for	ADP
ftr-370	1207	18	a	a	DET
ftr-370	1207	19	substantial	substantial	ADJ
ftr-370	1207	20	portion	portion	NOUN
ftr-370	1207	21	of	of	ADP
ftr-370	1207	22	travel	travel	NOUN
ftr-370	1207	23	between	between	ADP
ftr-370	1207	24	the	the	DET
ftr-370	1207	25	employee	employee	NOUN
ftr-370	1207	26	’s	’s	PART
ftr-370	1207	27	residence	residence	NOUN
ftr-370	1207	28	and	and	CCONJ
ftr-370	1207	29	work	work	NOUN
ftr-370	1207	30	place	place	NOUN
ftr-370	1207	31	and	and	CCONJ
ftr-370	1207	32	does	do	AUX
ftr-370	1207	33	not	not	PART
ftr-370	1207	34	receive	receive	VERB
ftr-370	1207	35	the	the	DET
ftr-370	1207	36	benefit	benefit	NOUN
ftr-370	1207	37	of	of	ADP
ftr-370	1207	38	any	any	DET
ftr-370	1207	39	other	other	ADJ
ftr-370	1207	40	qualified	qualified	ADJ
ftr-370	1207	41	transportation	transportation	NOUN
ftr-370	1207	42	fringe	fringe	NOUN
ftr-370	1207	43	benefit	benefit	NOUN
ftr-370	1207	44	.	.	PUNCT
ftr-370	1208	1	the	the	DET
ftr-370	1208	2	bicycle	bicycle	NOUN
ftr-370	1208	3	benefit	benefit	NOUN
ftr-370	1208	4	is	be	AUX
ftr-370	1208	5	not	not	PART
ftr-370	1208	6	subject	subject	ADJ
ftr-370	1208	7	to	to	ADP
ftr-370	1208	8	the	the	DET
ftr-370	1208	9	cash	cash	NOUN
ftr-370	1208	10	alternative	alternative	NOUN
ftr-370	1208	11	escape	escape	NOUN
ftr-370	1208	12	from	from	ADP
ftr-370	1208	13	constructive	constructive	ADJ
ftr-370	1208	14	receipt	receipt	NOUN
ftr-370	1208	15	of	of	ADP
ftr-370	1208	16	§	§	PROPN
ftr-370	1208	17	132(f)(4	132(f)(4	PROPN
ftr-370	1208	18	)	)	PUNCT
ftr-370	1208	19	.	.	PUNCT
ftr-370	1209	1	332	332	NUM
ftr-370	1209	2	florida	florida	PROPN
ftr-370	1209	3	tax	tax	PROPN
ftr-370	1209	4	review	review	NOUN
ftr-370	1209	5	[	[	X
ftr-370	1209	6	vol	vol	NOUN
ftr-370	1209	7	.	.	PUNCT
ftr-370	1210	1	9	9	NUM
ftr-370	1210	2	:	:	PUNCT
ftr-370	1210	3	si	si	PROPN
ftr-370	1210	4	b.	b.	PROPN
ftr-370	1210	5	qualified	qualified	PROPN
ftr-370	1210	6	deferred	defer	VERB
ftr-370	1210	7	compensation	compensation	NOUN
ftr-370	1210	8	plans	plan	NOUN
ftr-370	1210	9	there	there	PRON
ftr-370	1210	10	were	be	VERB
ftr-370	1210	11	no	no	DET
ftr-370	1210	12	significant	significant	ADJ
ftr-370	1210	13	developments	development	NOUN
ftr-370	1210	14	regarding	regard	VERB
ftr-370	1210	15	this	this	DET
ftr-370	1210	16	topic	topic	NOUN
ftr-370	1210	17	during	during	ADP
ftr-370	1210	18	2008	2008	NUM
ftr-370	1210	19	.	.	PUNCT
ftr-370	1211	1	c.	c.	PROPN
ftr-370	1211	2	nonqualified	nonqualifie	VERB
ftr-370	1211	3	deferred	defer	VERB
ftr-370	1211	4	compensation	compensation	NOUN
ftr-370	1211	5	,	,	PUNCT
ftr-370	1211	6	section	section	NOUN
ftr-370	1211	7	83	83	NUM
ftr-370	1211	8	,	,	PUNCT
ftr-370	1211	9	and	and	CCONJ
ftr-370	1211	10	stock	stock	NOUN
ftr-370	1211	11	options	option	NOUN
ftr-370	1211	12	1	1	NUM
ftr-370	1211	13	.	.	PUNCT
ftr-370	1212	1	section	section	NOUN
ftr-370	1212	2	409a	409a	PROPN
ftr-370	1212	3	added	add	VERB
ftr-370	1212	4	a	a	DET
ftr-370	1212	5	new	new	ADJ
ftr-370	1212	6	layer	layer	NOUN
ftr-370	1212	7	of	of	ADP
ftr-370	1212	8	rules	rule	NOUN
ftr-370	1212	9	for	for	ADP
ftr-370	1212	10	nonqualified	nonqualified	ADJ
ftr-370	1212	11	deferred	defer	VERB
ftr-370	1212	12	compensation	compensation	NOUN
ftr-370	1212	13	.	.	PUNCT
ftr-370	1213	1	section	section	NOUN
ftr-370	1213	2	885	885	NUM
ftr-370	1213	3	of	of	ADP
ftr-370	1213	4	the	the	DET
ftr-370	1213	5	american	american	ADJ
ftr-370	1213	6	jobs	jobs	PROPN
ftr-370	1213	7	creation	creation	PROPN
ftr-370	1213	8	act	act	NOUN
ftr-370	1213	9	of	of	ADP
ftr-370	1213	10	2004	2004	NUM
ftr-370	1213	11	added	add	VERB
ftr-370	1213	12	new	new	ADJ
ftr-370	1213	13	§	§	PROPN
ftr-370	1213	14	409a	409a	PROPN
ftr-370	1213	15	,	,	PUNCT
ftr-370	1213	16	which	which	PRON
ftr-370	1213	17	modifies	modify	VERB
ftr-370	1213	18	the	the	DET
ftr-370	1213	19	taxation	taxation	NOUN
ftr-370	1213	20	of	of	ADP
ftr-370	1213	21	nonqualified	nonqualified	ADJ
ftr-370	1213	22	deferred	defer	VERB
ftr-370	1213	23	compensation	compensation	NOUN
ftr-370	1213	24	plans	plan	NOUN
ftr-370	1213	25	for	for	ADP
ftr-370	1213	26	amounts	amount	NOUN
ftr-370	1213	27	deferred	defer	VERB
ftr-370	1213	28	after	after	ADP
ftr-370	1213	29	2004	2004	NUM
ftr-370	1213	30	.	.	PUNCT
ftr-370	1214	1	section	section	NOUN
ftr-370	1214	2	409a	409a	PROPN
ftr-370	1214	3	has	have	AUX
ftr-370	1214	4	changed	change	VERB
ftr-370	1214	5	the	the	DET
ftr-370	1214	6	tax	tax	NOUN
ftr-370	1214	7	law	law	NOUN
ftr-370	1214	8	governing	govern	VERB
ftr-370	1214	9	nonqualified	nonqualifie	VERB
ftr-370	1214	10	deferred	defer	VERB
ftr-370	1214	11	compensation	compensation	NOUN
ftr-370	1214	12	by	by	ADP
ftr-370	1214	13	making	make	VERB
ftr-370	1214	14	it	it	PRON
ftr-370	1214	15	more	more	ADV
ftr-370	1214	16	difficult	difficult	ADJ
ftr-370	1214	17	to	to	PART
ftr-370	1214	18	avoid	avoid	VERB
ftr-370	1214	19	current	current	ADJ
ftr-370	1214	20	inclusion	inclusion	NOUN
ftr-370	1214	21	in	in	ADP
ftr-370	1214	22	gross	gross	ADJ
ftr-370	1214	23	income	income	NOUN
ftr-370	1214	24	of	of	ADP
ftr-370	1214	25	unfunded	unfunded	ADJ
ftr-370	1214	26	deferred	deferred	ADJ
ftr-370	1214	27	compensation	compensation	NOUN
ftr-370	1214	28	.	.	PUNCT
ftr-370	1215	1	nevertheless	nevertheless	ADV
ftr-370	1215	2	,	,	PUNCT
ftr-370	1215	3	§	§	PROPN
ftr-370	1215	4	409a	409a	PROPN
ftr-370	1215	5	has	have	AUX
ftr-370	1215	6	not	not	PART
ftr-370	1215	7	completely	completely	ADV
ftr-370	1215	8	supplanted	supplant	VERB
ftr-370	1215	9	prior	prior	ADJ
ftr-370	1215	10	law	law	NOUN
ftr-370	1215	11	.	.	PUNCT
ftr-370	1216	1	the	the	DET
ftr-370	1216	2	fundamental	fundamental	ADJ
ftr-370	1216	3	principles	principle	NOUN
ftr-370	1216	4	of	of	ADP
ftr-370	1216	5	prior	prior	ADJ
ftr-370	1216	6	law	law	NOUN
ftr-370	1216	7	continue	continue	VERB
ftr-370	1216	8	in	in	ADP
ftr-370	1216	9	force	force	NOUN
ftr-370	1216	10	but	but	CCONJ
ftr-370	1216	11	have	have	AUX
ftr-370	1216	12	been	be	AUX
ftr-370	1216	13	modified	modify	VERB
ftr-370	1216	14	in	in	ADP
ftr-370	1216	15	certain	certain	ADJ
ftr-370	1216	16	respects	respect	NOUN
ftr-370	1216	17	.	.	PUNCT
ftr-370	1217	1	a.	a.	PROPN
ftr-370	1217	2	did	do	AUX
ftr-370	1217	3	you	you	PRON
ftr-370	1217	4	know	know	VERB
ftr-370	1217	5	that	that	SCONJ
ftr-370	1217	6	§	§	PROPN
ftr-370	1217	7	409a	409a	PROPN
ftr-370	1217	8	will	will	AUX
ftr-370	1217	9	apply	apply	VERB
ftr-370	1217	10	for	for	ADP
ftr-370	1217	11	the	the	DET
ftr-370	1217	12	2008	2008	NUM
ftr-370	1217	13	-	-	SYM
ftr-370	1217	14	2009	2009	NUM
ftr-370	1217	15	school	school	NOUN
ftr-370	1217	16	year	year	NOUN
ftr-370	1217	17	to	to	ADP
ftr-370	1217	18	teachers	teacher	NOUN
ftr-370	1217	19	who	who	PRON
ftr-370	1217	20	elect	elect	VERB
ftr-370	1217	21	to	to	PART
ftr-370	1217	22	receive	receive	VERB
ftr-370	1217	23	their	their	PRON
ftr-370	1217	24	salaries	salary	NOUN
ftr-370	1217	25	over	over	ADP
ftr-370	1217	26	a	a	DET
ftr-370	1217	27	12	12	NUM
ftr-370	1217	28	-	-	PUNCT
ftr-370	1217	29	month	month	NOUN
ftr-370	1217	30	period	period	NOUN
ftr-370	1217	31	instead	instead	ADV
ftr-370	1217	32	of	of	ADP
ftr-370	1217	33	being	be	AUX
ftr-370	1217	34	paid	pay	VERB
ftr-370	1217	35	only	only	ADV
ftr-370	1217	36	during	during	ADP
ftr-370	1217	37	the	the	DET
ftr-370	1217	38	nine	nine	NUM
ftr-370	1217	39	-	-	PUNCT
ftr-370	1217	40	month	month	NOUN
ftr-370	1217	41	school	school	NOUN
ftr-370	1217	42	year	year	NOUN
ftr-370	1217	43	?	?	PUNCT
ftr-370	1218	1	remember	remember	VERB
ftr-370	1218	2	,	,	PUNCT
ftr-370	1218	3	this	this	PRON
ftr-370	1218	4	results	result	VERB
ftr-370	1218	5	from	from	ADP
ftr-370	1218	6	an	an	DET
ftr-370	1218	7	anti	anti	ADJ
ftr-370	1218	8	-	-	ADJ
ftr-370	1218	9	enron	enron	ADJ
ftr-370	1218	10	provision	provision	NOUN
ftr-370	1218	11	in	in	ADP
ftr-370	1218	12	the	the	DET
ftr-370	1218	13	2004	2004	NUM
ftr-370	1218	14	act	act	NOUN
ftr-370	1218	15	.	.	PUNCT
ftr-370	1219	1	irs	irs	PROPN
ftr-370	1220	1	[	[	X
ftr-370	1220	2	or	or	CCONJ
ftr-370	1220	3	,	,	PUNCT
ftr-370	1220	4	should	should	AUX
ftr-370	1220	5	it	it	PRON
ftr-370	1220	6	be	be	AUX
ftr-370	1220	7	congress	congress	PROPN
ftr-370	1220	8	]	]	PUNCT
ftr-370	1220	9	,	,	PUNCT
ftr-370	1220	10	give	give	VERB
ftr-370	1220	11	us	we	PRON
ftr-370	1220	12	a	a	DET
ftr-370	1220	13	break	break	NOUN
ftr-370	1220	14	!	!	PUNCT
ftr-370	1221	1	ir-2007	ir-2007	PROPN
ftr-370	1221	2	-	-	PUNCT
ftr-370	1221	3	142	142	NUM
ftr-370	1221	4	(	(	PUNCT
ftr-370	1221	5	8/7/07	8/7/07	NUM
ftr-370	1221	6	)	)	PUNCT
ftr-370	1221	7	.	.	PUNCT
ftr-370	1222	1	school	school	NOUN
ftr-370	1222	2	districts	district	NOUN
ftr-370	1222	3	that	that	PRON
ftr-370	1222	4	offer	offer	VERB
ftr-370	1222	5	annualization	annualization	NOUN
ftr-370	1222	6	elections	election	NOUN
ftr-370	1222	7	to	to	ADP
ftr-370	1222	8	teachers	teacher	NOUN
ftr-370	1222	9	may	may	AUX
ftr-370	1222	10	have	have	VERB
ftr-370	1222	11	to	to	PART
ftr-370	1222	12	make	make	VERB
ftr-370	1222	13	some	some	DET
ftr-370	1222	14	changes	change	NOUN
ftr-370	1222	15	in	in	ADP
ftr-370	1222	16	their	their	PRON
ftr-370	1222	17	procedures	procedure	NOUN
ftr-370	1222	18	in	in	ADP
ftr-370	1222	19	the	the	DET
ftr-370	1222	20	future	future	NOUN
ftr-370	1222	21	,	,	PUNCT
ftr-370	1222	22	but	but	CCONJ
ftr-370	1222	23	the	the	DET
ftr-370	1222	24	irs	irs	PROPN
ftr-370	1222	25	announced	announce	VERB
ftr-370	1222	26	that	that	SCONJ
ftr-370	1222	27	the	the	DET
ftr-370	1222	28	new	new	ADJ
ftr-370	1222	29	deferred	defer	VERB
ftr-370	1222	30	compensation	compensation	NOUN
ftr-370	1222	31	rules	rule	NOUN
ftr-370	1222	32	will	will	AUX
ftr-370	1222	33	not	not	PART
ftr-370	1222	34	be	be	AUX
ftr-370	1222	35	applied	apply	VERB
ftr-370	1222	36	to	to	ADP
ftr-370	1222	37	annualization	annualization	NOUN
ftr-370	1222	38	elections	election	NOUN
ftr-370	1222	39	for	for	ADP
ftr-370	1222	40	school	school	NOUN
ftr-370	1222	41	years	year	NOUN
ftr-370	1222	42	beginning	begin	VERB
ftr-370	1222	43	before	before	ADP
ftr-370	1222	44	1/1/08	1/1/08	PROPN
ftr-370	1222	45	.	.	PUNCT
ftr-370	1223	1	(	(	PUNCT
ftr-370	1223	2	1	1	X
ftr-370	1223	3	)	)	PUNCT
ftr-370	1223	4	notice	notice	VERB
ftr-370	1223	5	2008	2008	NUM
ftr-370	1223	6	-	-	SYM
ftr-370	1223	7	62	62	NUM
ftr-370	1223	8	,	,	PUNCT
ftr-370	1223	9	2008	2008	NUM
ftr-370	1223	10	-	-	SYM
ftr-370	1223	11	29	29	NUM
ftr-370	1223	12	i.r.b	i.r.b	NOUN
ftr-370	1223	13	.	.	PUNCT
ftr-370	1224	1	130	130	NUM
ftr-370	1224	2	(	(	PUNCT
ftr-370	1224	3	7/1/08	7/1/08	NOUN
ftr-370	1224	4	)	)	PUNCT
ftr-370	1224	5	.	.	PUNCT
ftr-370	1225	1	the	the	DET
ftr-370	1225	2	irs	irs	PROPN
ftr-370	1225	3	has	have	AUX
ftr-370	1225	4	announced	announce	VERB
ftr-370	1225	5	its	its	PRON
ftr-370	1225	6	intent	intent	NOUN
ftr-370	1225	7	to	to	PART
ftr-370	1225	8	propose	propose	VERB
ftr-370	1225	9	regulations	regulation	NOUN
ftr-370	1225	10	under	under	ADP
ftr-370	1225	11	§	§	PROPN
ftr-370	1225	12	457(f	457(f	PROPN
ftr-370	1225	13	)	)	PUNCT
ftr-370	1225	14	,	,	PUNCT
ftr-370	1225	15	which	which	PRON
ftr-370	1225	16	would	would	AUX
ftr-370	1225	17	exclude	exclude	VERB
ftr-370	1225	18	from	from	ADP
ftr-370	1225	19	coverage	coverage	NOUN
ftr-370	1225	20	under	under	ADP
ftr-370	1225	21	§	§	PROPN
ftr-370	1225	22	§	§	PROPN
ftr-370	1225	23	457(f	457(f	PROPN
ftr-370	1225	24	)	)	PUNCT
ftr-370	1225	25	and	and	CCONJ
ftr-370	1225	26	409a	409a	NOUN
ftr-370	1225	27	of	of	ADP
ftr-370	1225	28	most	most	ADJ
ftr-370	1225	29	arrangements	arrangement	NOUN
ftr-370	1225	30	involving	involve	VERB
ftr-370	1225	31	public	public	ADJ
ftr-370	1225	32	school	school	NOUN
ftr-370	1225	33	employees	employee	NOUN
ftr-370	1225	34	who	who	PRON
ftr-370	1225	35	provide	provide	VERB
ftr-370	1225	36	services	service	NOUN
ftr-370	1225	37	during	during	ADP
ftr-370	1225	38	a	a	DET
ftr-370	1225	39	9or	9or	ADJ
ftr-370	1225	40	10	10	NUM
ftr-370	1225	41	-	-	PUNCT
ftr-370	1225	42	month	month	NOUN
ftr-370	1225	43	school	school	NOUN
ftr-370	1225	44	year	year	NOUN
ftr-370	1225	45	and	and	CCONJ
ftr-370	1225	46	elect	elect	VERB
ftr-370	1225	47	to	to	PART
ftr-370	1225	48	be	be	AUX
ftr-370	1225	49	paid	pay	VERB
ftr-370	1225	50	ratably	ratably	ADV
ftr-370	1225	51	over	over	ADP
ftr-370	1225	52	12	12	NUM
ftr-370	1225	53	months	month	NOUN
ftr-370	1225	54	.	.	PUNCT
ftr-370	1226	1	b.	b.	PROPN
ftr-370	1226	2	notice	notice	PROPN
ftr-370	1226	3	2008	2008	NUM
ftr-370	1226	4	-	-	SYM
ftr-370	1226	5	113	113	NUM
ftr-370	1226	6	,	,	PUNCT
ftr-370	1226	7	2008	2008	NUM
ftr-370	1226	8	-	-	SYM
ftr-370	1226	9	51	51	NUM
ftr-370	1226	10	i.r.b	i.r.b	NOUN
ftr-370	1226	11	.	.	PUNCT
ftr-370	1227	1	1305	1305	NUM
ftr-370	1227	2	(	(	PUNCT
ftr-370	1227	3	12/22/08	12/22/08	X
ftr-370	1227	4	)	)	PUNCT
ftr-370	1227	5	this	this	DET
ftr-370	1227	6	notice	notice	NOUN
ftr-370	1227	7	provides	provide	VERB
ftr-370	1227	8	procedures	procedure	NOUN
ftr-370	1227	9	to	to	PART
ftr-370	1227	10	obtain	obtain	VERB
ftr-370	1227	11	relief	relief	NOUN
ftr-370	1227	12	from	from	ADP
ftr-370	1227	13	the	the	DET
ftr-370	1227	14	full	full	ADJ
ftr-370	1227	15	application	application	NOUN
ftr-370	1227	16	of	of	ADP
ftr-370	1227	17	the	the	DET
ftr-370	1227	18	income	income	NOUN
ftr-370	1227	19	inclusion	inclusion	NOUN
ftr-370	1227	20	and	and	CCONJ
ftr-370	1227	21	additional	additional	ADJ
ftr-370	1227	22	taxes	taxis	NOUN
ftr-370	1227	23	requirements	requirement	NOUN
ftr-370	1227	24	of	of	ADP
ftr-370	1227	25	§	§	PROPN
ftr-370	1227	26	409a	409a	PROPN
ftr-370	1227	27	with	with	ADP
ftr-370	1227	28	respect	respect	NOUN
ftr-370	1227	29	to	to	ADP
ftr-370	1227	30	certain	certain	ADJ
ftr-370	1227	31	operational	operational	ADJ
ftr-370	1227	32	failures	failure	NOUN
ftr-370	1227	33	to	to	PART
ftr-370	1227	34	comply	comply	VERB
ftr-370	1227	35	with	with	ADP
ftr-370	1227	36	the	the	DET
ftr-370	1227	37	requirements	requirement	NOUN
ftr-370	1227	38	of	of	ADP
ftr-370	1227	39	§	§	PROPN
ftr-370	1227	40	409a	409a	PROPN
ftr-370	1227	41	.	.	PUNCT
ftr-370	1228	1	2	2	X
ftr-370	1228	2	.	.	X
ftr-370	1228	3	emergency	emergency	NOUN
ftr-370	1228	4	economic	economic	ADJ
ftr-370	1228	5	stabilization	stabilization	NOUN
ftr-370	1228	6	act	act	NOUN
ftr-370	1228	7	of	of	ADP
ftr-370	1228	8	2008	2008	NUM
ftr-370	1228	9	[	[	X
ftr-370	1228	10	division	division	NOUN
ftr-370	1228	11	c	c	X
ftr-370	1228	12	]	]	PUNCT
ftr-370	1228	13	,	,	PUNCT
ftr-370	1228	14	act	act	VERB
ftr-370	1228	15	§	§	PROPN
ftr-370	1228	16	504(c	504(c	PROPN
ftr-370	1228	17	)	)	PUNCT
ftr-370	1228	18	,	,	PUNCT
ftr-370	1228	19	provides	provide	VERB
ftr-370	1228	20	that	that	SCONJ
ftr-370	1228	21	up	up	ADP
ftr-370	1228	22	to	to	PART
ftr-370	1228	23	$	$	SYM
ftr-370	1228	24	100,000	100,000	NUM
ftr-370	1228	25	of	of	ADP
ftr-370	1228	26	amounts	amount	NOUN
ftr-370	1228	27	received	receive	VERB
ftr-370	1228	28	by	by	ADP
ftr-370	1228	29	2009	2009	NUM
ftr-370	1228	30	]	]	PUNCT
ftr-370	1229	1	recent	recent	ADJ
ftr-370	1229	2	developments	development	NOUN
ftr-370	1229	3	in	in	ADP
ftr-370	1229	4	federal	federal	ADJ
ftr-370	1229	5	income	income	NOUN
ftr-370	1229	6	taxation	taxation	NOUN
ftr-370	1229	7	333	333	NUM
ftr-370	1229	8	a	a	DET
ftr-370	1229	9	taxpayer	taxpayer	NOUN
ftr-370	1229	10	engaged	engage	VERB
ftr-370	1229	11	in	in	ADP
ftr-370	1229	12	the	the	DET
ftr-370	1229	13	fishing	fishing	NOUN
ftr-370	1229	14	business	business	NOUN
ftr-370	1229	15	from	from	ADP
ftr-370	1229	16	the	the	DET
ftr-370	1229	17	settlement	settlement	NOUN
ftr-370	1229	18	of	of	ADP
ftr-370	1229	19	exxon	exxon	PROPN
ftr-370	1229	20	valdez	valdez	PROPN
ftr-370	1229	21	litigation	litigation	PROPN
ftr-370	1229	22	can	can	AUX
ftr-370	1229	23	be	be	AUX
ftr-370	1229	24	contributed	contribute	VERB
ftr-370	1229	25	to	to	ADP
ftr-370	1229	26	retirement	retirement	NOUN
ftr-370	1229	27	accounts	account	NOUN
ftr-370	1229	28	in	in	ADP
ftr-370	1229	29	the	the	DET
ftr-370	1229	30	year	year	NOUN
ftr-370	1229	31	of	of	ADP
ftr-370	1229	32	receipt	receipt	NOUN
ftr-370	1229	33	.	.	PUNCT
ftr-370	1230	1	d.	d.	PROPN
ftr-370	1230	2	individual	individual	PROPN
ftr-370	1230	3	retirement	retirement	PROPN
ftr-370	1230	4	accounts	account	VERB
ftr-370	1230	5	1	1	NUM
ftr-370	1230	6	.	.	X
ftr-370	1230	7	penalty	penalty	NOUN
ftr-370	1230	8	-	-	PUNCT
ftr-370	1230	9	free	free	ADJ
ftr-370	1230	10	premature	premature	ADJ
ftr-370	1230	11	ira	ira	PROPN
ftr-370	1230	12	distributions	distribution	NOUN
ftr-370	1230	13	for	for	ADP
ftr-370	1230	14	active	active	ADJ
ftr-370	1230	15	duty	duty	NOUN
ftr-370	1230	16	reservists	reservist	NOUN
ftr-370	1230	17	.	.	PUNCT
ftr-370	1231	1	the	the	DET
ftr-370	1231	2	heroes	hero	NOUN
ftr-370	1231	3	earnings	earning	NOUN
ftr-370	1231	4	assistance	assistance	NOUN
ftr-370	1231	5	and	and	CCONJ
ftr-370	1231	6	relief	relief	NOUN
ftr-370	1231	7	tax	tax	NOUN
ftr-370	1231	8	act	act	NOUN
ftr-370	1231	9	of	of	ADP
ftr-370	1231	10	2008	2008	NUM
ftr-370	1231	11	made	make	VERB
ftr-370	1231	12	permanent	permanent	ADJ
ftr-370	1231	13	§	§	ADJ
ftr-370	1231	14	72(t)(2)(g	72(t)(2)(g	NOUN
ftr-370	1231	15	)	)	PUNCT
ftr-370	1231	16	,	,	PUNCT
ftr-370	1231	17	which	which	PRON
ftr-370	1231	18	,	,	PUNCT
ftr-370	1231	19	exempts	exempt	VERB
ftr-370	1231	20	from	from	ADP
ftr-370	1231	21	the	the	DET
ftr-370	1231	22	10	10	NUM
ftr-370	1231	23	percent	percent	NOUN
ftr-370	1231	24	penalty	penalty	NOUN
ftr-370	1231	25	tax	tax	NOUN
ftr-370	1231	26	for	for	ADP
ftr-370	1231	27	premature	premature	ADJ
ftr-370	1231	28	ira	ira	PROPN
ftr-370	1231	29	distributions	distribution	NOUN
ftr-370	1231	30	certain	certain	ADJ
ftr-370	1231	31	distributions	distribution	NOUN
ftr-370	1231	32	to	to	ADP
ftr-370	1231	33	reservists	reservist	NOUN
ftr-370	1231	34	called	call	VERB
ftr-370	1231	35	to	to	ADP
ftr-370	1231	36	active	active	ADJ
ftr-370	1231	37	duty	duty	NOUN
ftr-370	1231	38	for	for	ADP
ftr-370	1231	39	at	at	ADV
ftr-370	1231	40	least	least	ADV
ftr-370	1231	41	179	179	NUM
ftr-370	1231	42	days	day	NOUN
ftr-370	1231	43	.	.	PUNCT
ftr-370	1232	1	this	this	DET
ftr-370	1232	2	exemption	exemption	NOUN
ftr-370	1232	3	originally	originally	ADV
ftr-370	1232	4	was	be	AUX
ftr-370	1232	5	scheduled	schedule	VERB
ftr-370	1232	6	to	to	PART
ftr-370	1232	7	expire	expire	VERB
ftr-370	1232	8	after	after	ADP
ftr-370	1232	9	2007	2007	NUM
ftr-370	1232	10	.	.	PUNCT
ftr-370	1233	1	2	2	X
ftr-370	1233	2	.	.	NUM
ftr-370	1233	3	limited	limit	VERB
ftr-370	1233	4	unlimited	unlimited	ADJ
ftr-370	1233	5	contributions	contribution	NOUN
ftr-370	1233	6	of	of	ADP
ftr-370	1233	7	military	military	ADJ
ftr-370	1233	8	death	death	NOUN
ftr-370	1233	9	benefits	benefit	NOUN
ftr-370	1233	10	to	to	PART
ftr-370	1233	11	roth	roth	VERB
ftr-370	1233	12	iras	ira	NOUN
ftr-370	1233	13	for	for	ADP
ftr-370	1233	14	survivors	survivor	NOUN
ftr-370	1233	15	of	of	ADP
ftr-370	1233	16	reservists	reservist	NOUN
ftr-370	1233	17	.	.	PUNCT
ftr-370	1234	1	the	the	DET
ftr-370	1234	2	heroes	hero	NOUN
ftr-370	1234	3	earnings	earning	NOUN
ftr-370	1234	4	assistance	assistance	NOUN
ftr-370	1234	5	and	and	CCONJ
ftr-370	1234	6	relief	relief	NOUN
ftr-370	1234	7	tax	tax	NOUN
ftr-370	1234	8	act	act	NOUN
ftr-370	1234	9	of	of	ADP
ftr-370	1234	10	2008	2008	NUM
ftr-370	1234	11	amended	amend	VERB
ftr-370	1234	12	§	§	PROPN
ftr-370	1234	13	408a(e	408a(e	NUM
ftr-370	1234	14	)	)	PUNCT
ftr-370	1234	15	to	to	PART
ftr-370	1234	16	permit	permit	VERB
ftr-370	1234	17	an	an	DET
ftr-370	1234	18	individual	individual	NOUN
ftr-370	1234	19	who	who	PRON
ftr-370	1234	20	receives	receive	VERB
ftr-370	1234	21	a	a	DET
ftr-370	1234	22	military	military	ADJ
ftr-370	1234	23	death	death	NOUN
ftr-370	1234	24	gratuity	gratuity	NOUN
ftr-370	1234	25	payment	payment	NOUN
ftr-370	1234	26	(	(	PUNCT
ftr-370	1234	27	excluded	exclude	VERB
ftr-370	1234	28	from	from	ADP
ftr-370	1234	29	gross	gross	ADJ
ftr-370	1234	30	income	income	NOUN
ftr-370	1234	31	by	by	ADP
ftr-370	1234	32	§	§	PROPN
ftr-370	1234	33	134	134	NUM
ftr-370	1234	34	)	)	PUNCT
ftr-370	1234	35	or	or	CCONJ
ftr-370	1234	36	a	a	DET
ftr-370	1234	37	servicemembers	servicemember	NOUN
ftr-370	1234	38	’	'	PUNCT
ftr-370	1234	39	group	group	NOUN
ftr-370	1234	40	life	life	NOUN
ftr-370	1234	41	insurance	insurance	NOUN
ftr-370	1234	42	payment	payment	NOUN
ftr-370	1234	43	(	(	PUNCT
ftr-370	1234	44	excluded	exclude	VERB
ftr-370	1234	45	from	from	ADP
ftr-370	1234	46	gross	gross	ADJ
ftr-370	1234	47	income	income	NOUN
ftr-370	1234	48	by	by	ADP
ftr-370	1234	49	§	§	PROPN
ftr-370	1234	50	101	101	NUM
ftr-370	1234	51	)	)	PUNCT
ftr-370	1234	52	to	to	PART
ftr-370	1234	53	contribute	contribute	VERB
ftr-370	1234	54	the	the	DET
ftr-370	1234	55	payment	payment	NOUN
ftr-370	1234	56	to	to	ADP
ftr-370	1234	57	a	a	DET
ftr-370	1234	58	roth	roth	PROPN
ftr-370	1234	59	ira	ira	PROPN
ftr-370	1234	60	without	without	ADP
ftr-370	1234	61	regard	regard	NOUN
ftr-370	1234	62	to	to	ADP
ftr-370	1234	63	the	the	DET
ftr-370	1234	64	otherwise	otherwise	ADV
ftr-370	1234	65	applicable	applicable	ADJ
ftr-370	1234	66	annual	annual	ADJ
ftr-370	1234	67	contribution	contribution	NOUN
ftr-370	1234	68	limit	limit	NOUN
ftr-370	1234	69	and	and	CCONJ
ftr-370	1234	70	the	the	DET
ftr-370	1234	71	income	income	NOUN
ftr-370	1234	72	phase	phase	NOUN
ftr-370	1234	73	-	-	PUNCT
ftr-370	1234	74	out	out	NOUN
ftr-370	1234	75	of	of	ADP
ftr-370	1234	76	the	the	DET
ftr-370	1234	77	contribution	contribution	NOUN
ftr-370	1234	78	limit	limit	NOUN
ftr-370	1234	79	.	.	PUNCT
ftr-370	1235	1	3	3	X
ftr-370	1235	2	.	.	X
ftr-370	1235	3	congress	congress	PROPN
ftr-370	1235	4	encourages	encourage	VERB
ftr-370	1235	5	retirees	retiree	NOUN
ftr-370	1235	6	to	to	PART
ftr-370	1235	7	drain	drain	VERB
ftr-370	1235	8	their	their	PRON
ftr-370	1235	9	ravaged	ravage	VERB
ftr-370	1235	10	iras	ira	NOUN
ftr-370	1235	11	to	to	PART
ftr-370	1235	12	benefit	benefit	VERB
ftr-370	1235	13	charities	charity	NOUN
ftr-370	1235	14	.	.	PUNCT
ftr-370	1236	1	the	the	DET
ftr-370	1236	2	emergency	emergency	NOUN
ftr-370	1236	3	economic	economic	ADJ
ftr-370	1236	4	stabilization	stabilization	NOUN
ftr-370	1236	5	act	act	NOUN
ftr-370	1236	6	of	of	ADP
ftr-370	1236	7	2008	2008	NUM
ftr-370	1236	8	extended	extend	VERB
ftr-370	1236	9	through	through	ADP
ftr-370	1236	10	2009	2009	NUM
ftr-370	1236	11	code	code	NOUN
ftr-370	1236	12	§	§	PROPN
ftr-370	1236	13	408(d)(8	408(d)(8	PROPN
ftr-370	1236	14	)	)	PUNCT
ftr-370	1236	15	,	,	PUNCT
ftr-370	1236	16	which	which	PRON
ftr-370	1236	17	permits	permit	VERB
ftr-370	1236	18	tax	tax	NOUN
ftr-370	1236	19	-	-	PUNCT
ftr-370	1236	20	free	free	ADJ
ftr-370	1236	21	distributions	distribution	NOUN
ftr-370	1236	22	up	up	ADP
ftr-370	1236	23	to	to	PART
ftr-370	1236	24	$	$	SYM
ftr-370	1236	25	100,000	100,000	NUM
ftr-370	1236	26	directly	directly	ADV
ftr-370	1236	27	to	to	ADP
ftr-370	1236	28	charities	charity	NOUN
ftr-370	1236	29	that	that	PRON
ftr-370	1236	30	are	be	AUX
ftr-370	1236	31	publicly	publicly	ADV
ftr-370	1236	32	supported	support	VERB
ftr-370	1236	33	under	under	ADP
ftr-370	1236	34	§	§	PROPN
ftr-370	1236	35	509(a)(1	509(a)(1	NUM
ftr-370	1236	36	)	)	PUNCT
ftr-370	1236	37	and	and	CCONJ
ftr-370	1236	38	(	(	PUNCT
ftr-370	1236	39	2	2	NUM
ftr-370	1236	40	)	)	PUNCT
ftr-370	1236	41	(	(	PUNCT
ftr-370	1236	42	but	but	CCONJ
ftr-370	1236	43	not	not	PART
ftr-370	1236	44	§	§	PROPN
ftr-370	1236	45	509(a)(3	509(a)(3	NUM
ftr-370	1236	46	)	)	PUNCT
ftr-370	1236	47	)	)	PUNCT
ftr-370	1236	48	from	from	ADP
ftr-370	1236	49	iras	ira	NOUN
ftr-370	1236	50	owned	own	VERB
ftr-370	1236	51	by	by	ADP
ftr-370	1236	52	individuals	individual	NOUN
ftr-370	1236	53	over	over	ADP
ftr-370	1236	54	70½	70½	NUM
ftr-370	1236	55	years	year	NOUN
ftr-370	1236	56	of	of	ADP
ftr-370	1236	57	age	age	NOUN
ftr-370	1236	58	.	.	PUNCT
ftr-370	1237	1	these	these	DET
ftr-370	1237	2	direct	direct	ADJ
ftr-370	1237	3	distributions	distribution	NOUN
ftr-370	1237	4	to	to	ADP
ftr-370	1237	5	charities	charity	NOUN
ftr-370	1237	6	would	would	AUX
ftr-370	1237	7	be	be	AUX
ftr-370	1237	8	applied	apply	VERB
ftr-370	1237	9	towards	towards	ADP
ftr-370	1237	10	satisfying	satisfy	VERB
ftr-370	1237	11	the	the	DET
ftr-370	1237	12	§	§	PROPN
ftr-370	1237	13	401(a)(9	401(a)(9	PROPN
ftr-370	1237	14	)	)	PUNCT
ftr-370	1237	15	required	require	VERB
ftr-370	1237	16	minimum	minimum	ADJ
ftr-370	1237	17	distribution	distribution	NOUN
ftr-370	1237	18	amounts	amount	NOUN
ftr-370	1237	19	.	.	PUNCT
ftr-370	1238	1	4	4	X
ftr-370	1238	2	.	.	X
ftr-370	1238	3	wrera	wrera	NOUN
ftr-370	1238	4	,	,	PUNCT
ftr-370	1238	5	§	§	PROPN
ftr-370	1238	6	201	201	NUM
ftr-370	1238	7	,	,	PUNCT
ftr-370	1238	8	amends	amend	VERB
ftr-370	1238	9	code	code	PROPN
ftr-370	1238	10	§	§	PROPN
ftr-370	1238	11	401(a)(9	401(a)(9	PROPN
ftr-370	1238	12	)	)	PUNCT
ftr-370	1238	13	to	to	PART
ftr-370	1238	14	suspend	suspend	VERB
ftr-370	1238	15	required	require	VERB
ftr-370	1238	16	minimum	minimum	NOUN
ftr-370	1238	17	distributions	distribution	NOUN
ftr-370	1238	18	(	(	PUNCT
ftr-370	1238	19	“	"	PUNCT
ftr-370	1238	20	rmds	rmds	NOUN
ftr-370	1238	21	”	"	PUNCT
ftr-370	1238	22	)	)	PUNCT
ftr-370	1238	23	from	from	ADP
ftr-370	1238	24	401(k	401(k	PROPN
ftr-370	1238	25	)	)	PUNCT
ftr-370	1238	26	plans	plan	NOUN
ftr-370	1238	27	,	,	PUNCT
ftr-370	1238	28	iras	ira	NOUN
ftr-370	1238	29	and	and	CCONJ
ftr-370	1238	30	similar	similar	ADJ
ftr-370	1238	31	retirement	retirement	NOUN
ftr-370	1238	32	accounts	account	NOUN
ftr-370	1238	33	for	for	ADP
ftr-370	1238	34	2009	2009	NUM
ftr-370	1238	35	.	.	PUNCT
ftr-370	1239	1	rmds	rmds	NOUN
ftr-370	1239	2	for	for	ADP
ftr-370	1239	3	the	the	DET
ftr-370	1239	4	year	year	NOUN
ftr-370	1239	5	2008	2008	NUM
ftr-370	1239	6	were	be	AUX
ftr-370	1239	7	not	not	PART
ftr-370	1239	8	affected	affect	VERB
ftr-370	1239	9	,	,	PUNCT
ftr-370	1239	10	including	include	VERB
ftr-370	1239	11	rmds	rmds	NOUN
ftr-370	1239	12	for	for	ADP
ftr-370	1239	13	2008	2008	NUM
ftr-370	1239	14	that	that	PRON
ftr-370	1239	15	are	be	AUX
ftr-370	1239	16	permitted	permit	VERB
ftr-370	1239	17	to	to	PART
ftr-370	1239	18	be	be	AUX
ftr-370	1239	19	made	make	VERB
ftr-370	1239	20	in	in	ADP
ftr-370	1239	21	2009	2009	NUM
ftr-370	1239	22	by	by	ADP
ftr-370	1239	23	reason	reason	NOUN
ftr-370	1239	24	of	of	ADP
ftr-370	1239	25	an	an	DET
ftr-370	1239	26	individual	individual	NOUN
ftr-370	1239	27	’s	’s	PART
ftr-370	1239	28	required	require	VERB
ftr-370	1239	29	beginning	beginning	NOUN
ftr-370	1239	30	date	date	NOUN
ftr-370	1239	31	being	be	AUX
ftr-370	1239	32	4/1/09	4/1/09	NUM
ftr-370	1239	33	.	.	PUNCT
ftr-370	1240	1	v.	v.	ADP
ftr-370	1240	2	personal	personal	ADJ
ftr-370	1240	3	income	income	NOUN
ftr-370	1240	4	and	and	CCONJ
ftr-370	1240	5	deductions	deduction	NOUN
ftr-370	1240	6	a.	a.	NOUN
ftr-370	1240	7	rates	rate	NOUN
ftr-370	1240	8	there	there	PRON
ftr-370	1240	9	were	be	VERB
ftr-370	1240	10	no	no	DET
ftr-370	1240	11	significant	significant	ADJ
ftr-370	1240	12	developments	development	NOUN
ftr-370	1240	13	regarding	regard	VERB
ftr-370	1240	14	this	this	DET
ftr-370	1240	15	topic	topic	NOUN
ftr-370	1240	16	during	during	ADP
ftr-370	1240	17	2008	2008	NUM
ftr-370	1240	18	.	.	PUNCT
ftr-370	1241	1	334	334	NUM
ftr-370	1241	2	florida	florida	PROPN
ftr-370	1241	3	tax	tax	NOUN
ftr-370	1241	4	review	review	NOUN
ftr-370	1241	5	[	[	X
ftr-370	1241	6	vol	vol	NOUN
ftr-370	1241	7	.	.	PUNCT
ftr-370	1242	1	9	9	NUM
ftr-370	1242	2	:	:	PUNCT
ftr-370	1242	3	si	si	PROPN
ftr-370	1242	4	b.	b.	PROPN
ftr-370	1242	5	miscellaneous	miscellaneous	PROPN
ftr-370	1242	6	income	income	NOUN
ftr-370	1242	7	1	1	NUM
ftr-370	1242	8	.	.	PUNCT
ftr-370	1242	9	forgiven	forgive	VERB
ftr-370	1242	10	accrued	accrue	VERB
ftr-370	1242	11	but	but	CCONJ
ftr-370	1242	12	unpaid	unpaid	ADJ
ftr-370	1242	13	interest	interest	NOUN
ftr-370	1242	14	on	on	ADP
ftr-370	1242	15	a	a	DET
ftr-370	1242	16	consumer	consumer	NOUN
ftr-370	1242	17	loan	loan	NOUN
ftr-370	1242	18	is	be	AUX
ftr-370	1242	19	cod	cod	NOUN
ftr-370	1242	20	income	income	NOUN
ftr-370	1242	21	.	.	PUNCT
ftr-370	1243	1	hahn	hahn	PROPN
ftr-370	1243	2	v.	v.	PROPN
ftr-370	1243	3	commissioner	commissioner	PROPN
ftr-370	1243	4	,	,	PUNCT
ftr-370	1243	5	t.c	t.c	PROPN
ftr-370	1243	6	.	.	PROPN
ftr-370	1243	7	memo	memo	NOUN
ftr-370	1243	8	.	.	PUNCT
ftr-370	1244	1	2007	2007	NUM
ftr-370	1244	2	-	-	SYM
ftr-370	1244	3	75	75	NUM
ftr-370	1244	4	(	(	PUNCT
ftr-370	1244	5	4/2/07	4/2/07	NUM
ftr-370	1244	6	)	)	PUNCT
ftr-370	1244	7	.	.	PUNCT
ftr-370	1245	1	the	the	DET
ftr-370	1245	2	tax	tax	NOUN
ftr-370	1245	3	court	court	NOUN
ftr-370	1245	4	(	(	PUNCT
ftr-370	1245	5	judge	judge	PROPN
ftr-370	1245	6	wells	wells	PROPN
ftr-370	1245	7	)	)	PUNCT
ftr-370	1245	8	held	hold	VERB
ftr-370	1245	9	that	that	DET
ftr-370	1245	10	discharge	discharge	NOUN
ftr-370	1245	11	of	of	ADP
ftr-370	1245	12	indebtedness	indebtedness	NOUN
ftr-370	1245	13	income	income	NOUN
ftr-370	1245	14	can	can	AUX
ftr-370	1245	15	be	be	AUX
ftr-370	1245	16	realized	realize	VERB
ftr-370	1245	17	under	under	ADP
ftr-370	1245	18	the	the	DET
ftr-370	1245	19	kirby	kirby	PROPN
ftr-370	1245	20	lumber	lumber	PROPN
ftr-370	1245	21	co.	co.	PROPN
ftr-370	1246	1	“	"	PUNCT
ftr-370	1246	2	freeing	free	VERB
ftr-370	1246	3	of	of	ADP
ftr-370	1246	4	assets	asset	NOUN
ftr-370	1246	5	”	"	PUNCT
ftr-370	1246	6	rationale	rationale	NOUN
ftr-370	1246	7	even	even	ADV
ftr-370	1246	8	though	though	SCONJ
ftr-370	1246	9	the	the	DET
ftr-370	1246	10	debtor	debtor	NOUN
ftr-370	1246	11	did	do	AUX
ftr-370	1246	12	not	not	PART
ftr-370	1246	13	receive	receive	VERB
ftr-370	1246	14	any	any	DET
ftr-370	1246	15	cash	cash	NOUN
ftr-370	1246	16	or	or	CCONJ
ftr-370	1246	17	other	other	ADJ
ftr-370	1246	18	property	property	NOUN
ftr-370	1246	19	when	when	SCONJ
ftr-370	1246	20	he	he	PRON
ftr-370	1246	21	incurred	incur	VERB
ftr-370	1246	22	the	the	DET
ftr-370	1246	23	liability	liability	NOUN
ftr-370	1246	24	.	.	PUNCT
ftr-370	1247	1	when	when	SCONJ
ftr-370	1247	2	a	a	DET
ftr-370	1247	3	creditor	creditor	NOUN
ftr-370	1247	4	writes	write	VERB
ftr-370	1247	5	off	off	ADP
ftr-370	1247	6	accrued	accrue	VERB
ftr-370	1247	7	but	but	CCONJ
ftr-370	1247	8	unpaid	unpaid	ADJ
ftr-370	1247	9	interest	interest	NOUN
ftr-370	1247	10	owed	owe	VERB
ftr-370	1247	11	by	by	ADP
ftr-370	1247	12	a	a	DET
ftr-370	1247	13	cash	cash	NOUN
ftr-370	1247	14	method	method	NOUN
ftr-370	1247	15	debtor	debtor	NOUN
ftr-370	1247	16	,	,	PUNCT
ftr-370	1247	17	discharge	discharge	NOUN
ftr-370	1247	18	of	of	ADP
ftr-370	1247	19	indebtedness	indebtedness	NOUN
ftr-370	1247	20	income	income	NOUN
ftr-370	1247	21	is	be	AUX
ftr-370	1247	22	realized	realize	VERB
ftr-370	1247	23	,	,	PUNCT
ftr-370	1247	24	unless	unless	SCONJ
ftr-370	1247	25	the	the	DET
ftr-370	1247	26	interest	interest	NOUN
ftr-370	1247	27	would	would	AUX
ftr-370	1247	28	have	have	AUX
ftr-370	1247	29	been	be	AUX
ftr-370	1247	30	deductible	deductible	ADJ
ftr-370	1247	31	if	if	SCONJ
ftr-370	1247	32	it	it	PRON
ftr-370	1247	33	had	have	AUX
ftr-370	1247	34	been	be	AUX
ftr-370	1247	35	paid	pay	VERB
ftr-370	1247	36	and	and	CCONJ
ftr-370	1247	37	thus	thus	ADV
ftr-370	1247	38	excludable	excludable	ADJ
ftr-370	1247	39	under	under	ADP
ftr-370	1247	40	§	§	PROPN
ftr-370	1247	41	108(e)(2	108(e)(2	NUM
ftr-370	1247	42	)	)	PUNCT
ftr-370	1247	43	,	,	PUNCT
ftr-370	1247	44	because	because	SCONJ
ftr-370	1247	45	“	"	PUNCT
ftr-370	1247	46	[	[	X
ftr-370	1247	47	t]he	t]he	ADV
ftr-370	1247	48	right	right	ADJ
ftr-370	1247	49	to	to	PART
ftr-370	1247	50	use	use	VERB
ftr-370	1247	51	money	money	NOUN
ftr-370	1247	52	represents	represent	VERB
ftr-370	1247	53	a	a	DET
ftr-370	1247	54	valuable	valuable	ADJ
ftr-370	1247	55	property	property	NOUN
ftr-370	1247	56	interest	interest	NOUN
ftr-370	1247	57	.	.	PUNCT
ftr-370	1247	58	”	"	PUNCT
ftr-370	1248	1	taxpayer	taxpayer	PROPN
ftr-370	1248	2	’s	’s	PART
ftr-370	1248	3	motion	motion	NOUN
ftr-370	1248	4	for	for	ADP
ftr-370	1248	5	summary	summary	NOUN
ftr-370	1248	6	judgment	judgment	NOUN
ftr-370	1248	7	was	be	AUX
ftr-370	1248	8	denied	deny	VERB
ftr-370	1248	9	because	because	SCONJ
ftr-370	1248	10	whether	whether	SCONJ
ftr-370	1248	11	the	the	DET
ftr-370	1248	12	interest	interest	NOUN
ftr-370	1248	13	expenses	expense	NOUN
ftr-370	1248	14	incurred	incur	VERB
ftr-370	1248	15	in	in	ADP
ftr-370	1248	16	a	a	DET
ftr-370	1248	17	horse	horse	NOUN
ftr-370	1248	18	breeding	breeding	NOUN
ftr-370	1248	19	activity	activity	NOUN
ftr-370	1248	20	was	be	AUX
ftr-370	1248	21	deductible	deductible	ADJ
ftr-370	1248	22	as	as	ADP
ftr-370	1248	23	a	a	DET
ftr-370	1248	24	trade	trade	NOUN
ftr-370	1248	25	or	or	CCONJ
ftr-370	1248	26	business	business	NOUN
ftr-370	1248	27	expense	expense	NOUN
ftr-370	1248	28	was	be	AUX
ftr-370	1248	29	a	a	DET
ftr-370	1248	30	question	question	NOUN
ftr-370	1248	31	of	of	ADP
ftr-370	1248	32	fact	fact	NOUN
ftr-370	1248	33	on	on	ADP
ftr-370	1248	34	which	which	PRON
ftr-370	1248	35	a	a	DET
ftr-370	1248	36	trial	trial	NOUN
ftr-370	1248	37	was	be	AUX
ftr-370	1248	38	necessary	necessary	ADJ
ftr-370	1248	39	.	.	PUNCT
ftr-370	1249	1	a.	a.	NOUN
ftr-370	1249	2	more	more	ADV
ftr-370	1249	3	bad	bad	ADJ
ftr-370	1249	4	tax	tax	NOUN
ftr-370	1249	5	news	news	NOUN
ftr-370	1249	6	for	for	ADP
ftr-370	1249	7	over	over	ADV
ftr-370	1249	8	-	-	PUNCT
ftr-370	1249	9	burdened	burden	VERB
ftr-370	1249	10	consumer	consumer	NOUN
ftr-370	1249	11	credit	credit	NOUN
ftr-370	1249	12	card	card	NOUN
ftr-370	1249	13	debtors	debtor	NOUN
ftr-370	1249	14	who	who	PRON
ftr-370	1249	15	beat	beat	VERB
ftr-370	1249	16	the	the	DET
ftr-370	1249	17	bank	bank	NOUN
ftr-370	1249	18	.	.	PUNCT
ftr-370	1250	1	they	they	PRON
ftr-370	1250	2	do	do	AUX
ftr-370	1250	3	n’t	not	PART
ftr-370	1250	4	beat	beat	VERB
ftr-370	1250	5	the	the	DET
ftr-370	1250	6	irs	irs	PROPN
ftr-370	1250	7	!	!	PUNCT
ftr-370	1251	1	payne	payne	PROPN
ftr-370	1251	2	v.	v.	PROPN
ftr-370	1251	3	commissioner	commissioner	PROPN
ftr-370	1251	4	,	,	PUNCT
ftr-370	1251	5	t.c	t.c	PROPN
ftr-370	1251	6	.	.	PROPN
ftr-370	1251	7	memo	memo	NOUN
ftr-370	1251	8	.	.	PUNCT
ftr-370	1252	1	2008	2008	NUM
ftr-370	1252	2	-	-	SYM
ftr-370	1252	3	66	66	NUM
ftr-370	1252	4	(	(	PUNCT
ftr-370	1252	5	3/18/08	3/18/08	NUM
ftr-370	1252	6	)	)	PUNCT
ftr-370	1252	7	.	.	PUNCT
ftr-370	1253	1	compromise	compromise	NOUN
ftr-370	1253	2	of	of	ADP
ftr-370	1253	3	credit	credit	NOUN
ftr-370	1253	4	card	card	NOUN
ftr-370	1253	5	debt	debt	NOUN
ftr-370	1253	6	,	,	PUNCT
ftr-370	1253	7	including	include	VERB
ftr-370	1253	8	interest	interest	NOUN
ftr-370	1253	9	,	,	PUNCT
ftr-370	1253	10	incurred	incur	VERB
ftr-370	1253	11	for	for	ADP
ftr-370	1253	12	personal	personal	ADJ
ftr-370	1253	13	living	living	NOUN
ftr-370	1253	14	expenses	expense	NOUN
ftr-370	1253	15	results	result	NOUN
ftr-370	1253	16	in	in	ADP
ftr-370	1253	17	realization	realization	NOUN
ftr-370	1253	18	of	of	ADP
ftr-370	1253	19	cod	cod	NOUN
ftr-370	1253	20	income	income	NOUN
ftr-370	1253	21	for	for	ADP
ftr-370	1253	22	a	a	DET
ftr-370	1253	23	cash	cash	NOUN
ftr-370	1253	24	method	method	NOUN
ftr-370	1253	25	taxpayer	taxpayer	NOUN
ftr-370	1253	26	.	.	PUNCT
ftr-370	1254	1	section	section	PROPN
ftr-370	1254	2	108(e)(5	108(e)(5	PROPN
ftr-370	1254	3	)	)	PUNCT
ftr-370	1254	4	is	be	AUX
ftr-370	1254	5	inapplicable	inapplicable	ADJ
ftr-370	1254	6	where	where	SCONJ
ftr-370	1254	7	the	the	DET
ftr-370	1254	8	only	only	ADJ
ftr-370	1254	9	relationship	relationship	NOUN
ftr-370	1254	10	between	between	ADP
ftr-370	1254	11	the	the	DET
ftr-370	1254	12	debtor	debtor	NOUN
ftr-370	1254	13	and	and	CCONJ
ftr-370	1254	14	creditor	creditor	NOUN
ftr-370	1254	15	is	be	AUX
ftr-370	1254	16	the	the	DET
ftr-370	1254	17	debtor	debtor	NOUN
ftr-370	1254	18	-	-	PUNCT
ftr-370	1254	19	creditor	creditor	NOUN
ftr-370	1254	20	relationship	relationship	NOUN
ftr-370	1254	21	and	and	CCONJ
ftr-370	1254	22	there	there	PRON
ftr-370	1254	23	was	be	VERB
ftr-370	1254	24	no	no	DET
ftr-370	1254	25	property	property	NOUN
ftr-370	1254	26	sale	sale	NOUN
ftr-370	1254	27	and	and	CCONJ
ftr-370	1254	28	purchase	purchase	NOUN
ftr-370	1254	29	giving	give	VERB
ftr-370	1254	30	rise	rise	NOUN
ftr-370	1254	31	to	to	ADP
ftr-370	1254	32	the	the	DET
ftr-370	1254	33	debt	debt	NOUN
ftr-370	1254	34	.	.	PUNCT
ftr-370	1255	1	2	2	X
ftr-370	1255	2	.	.	X
ftr-370	1255	3	congress	congress	PROPN
ftr-370	1255	4	provides	provide	VERB
ftr-370	1255	5	tax	tax	NOUN
ftr-370	1255	6	relief	relief	NOUN
ftr-370	1255	7	for	for	ADP
ftr-370	1255	8	sub	sub	ADJ
ftr-370	1255	9	-	-	ADJ
ftr-370	1255	10	prime	prime	ADJ
ftr-370	1255	11	mortgage	mortgage	NOUN
ftr-370	1255	12	borrowers	borrower	NOUN
ftr-370	1255	13	.	.	PUNCT
ftr-370	1256	1	the	the	DET
ftr-370	1256	2	mortgage	mortgage	NOUN
ftr-370	1256	3	forgiveness	forgiveness	NOUN
ftr-370	1256	4	debt	debt	NOUN
ftr-370	1256	5	relief	relief	NOUN
ftr-370	1256	6	act	act	NOUN
ftr-370	1256	7	of	of	ADP
ftr-370	1256	8	2007	2007	NUM
ftr-370	1256	9	added	add	VERB
ftr-370	1256	10	new	new	ADJ
ftr-370	1256	11	§	§	PROPN
ftr-370	1256	12	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-370	1256	13	)	)	PUNCT
ftr-370	1256	14	,	,	PUNCT
ftr-370	1256	15	which	which	PRON
ftr-370	1256	16	excludes	exclude	VERB
ftr-370	1256	17	from	from	ADP
ftr-370	1256	18	gross	gross	ADJ
ftr-370	1256	19	income	income	NOUN
ftr-370	1256	20	the	the	DET
ftr-370	1256	21	discharge	discharge	NOUN
ftr-370	1256	22	of	of	ADP
ftr-370	1256	23	“	"	PUNCT
ftr-370	1256	24	qualified	qualified	ADJ
ftr-370	1256	25	principal	principal	ADJ
ftr-370	1256	26	residence	residence	NOUN
ftr-370	1256	27	indebtedness	indebtedness	NOUN
ftr-370	1256	28	”	"	PUNCT
ftr-370	1256	29	(	(	PUNCT
ftr-370	1256	30	qpri	qpri	NOUN
ftr-370	1256	31	)	)	PUNCT
ftr-370	1256	32	that	that	PRON
ftr-370	1256	33	takes	take	VERB
ftr-370	1256	34	place	place	NOUN
ftr-370	1256	35	on	on	ADP
ftr-370	1256	36	or	or	CCONJ
ftr-370	1256	37	after	after	ADP
ftr-370	1256	38	1/1/07	1/1/07	NUM
ftr-370	1256	39	and	and	CCONJ
ftr-370	1256	40	before	before	ADP
ftr-370	1256	41	1/1/10	1/1/10	NUM
ftr-370	1256	42	.	.	PUNCT
ftr-370	1257	1	the	the	DET
ftr-370	1257	2	provision	provision	NOUN
ftr-370	1257	3	is	be	AUX
ftr-370	1257	4	,	,	PUNCT
ftr-370	1257	5	of	of	ADP
ftr-370	1257	6	course	course	NOUN
ftr-370	1257	7	,	,	PUNCT
ftr-370	1257	8	a	a	DET
ftr-370	1257	9	legislative	legislative	ADJ
ftr-370	1257	10	response	response	NOUN
ftr-370	1257	11	to	to	ADP
ftr-370	1257	12	the	the	DET
ftr-370	1257	13	subprime	subprime	ADJ
ftr-370	1257	14	mortgage	mortgage	NOUN
ftr-370	1257	15	loan	loan	NOUN
ftr-370	1257	16	crisis	crisis	NOUN
ftr-370	1257	17	.	.	PUNCT
ftr-370	1258	1	qpri	qpri	NOUN
ftr-370	1258	2	is	be	AUX
ftr-370	1258	3	defined	define	VERB
ftr-370	1258	4	as	as	ADP
ftr-370	1258	5	acquisition	acquisition	NOUN
ftr-370	1258	6	indebtedness	indebtedness	NOUN
ftr-370	1258	7	,	,	PUNCT
ftr-370	1258	8	a	a	DET
ftr-370	1258	9	loan	loan	NOUN
ftr-370	1258	10	on	on	ADP
ftr-370	1258	11	a	a	DET
ftr-370	1258	12	taxpayer	taxpayer	NOUN
ftr-370	1258	13	’s	’s	PART
ftr-370	1258	14	principal	principal	ADJ
ftr-370	1258	15	residence	residence	NOUN
ftr-370	1258	16	,	,	PUNCT
ftr-370	1258	17	as	as	SCONJ
ftr-370	1258	18	defined	define	VERB
ftr-370	1258	19	in	in	ADP
ftr-370	1258	20	§	§	PROPN
ftr-370	1258	21	163(h)(3)(b	163(h)(3)(b	NUM
ftr-370	1258	22	)	)	PUNCT
ftr-370	1258	23	,	,	PUNCT
ftr-370	1258	24	except	except	SCONJ
ftr-370	1258	25	that	that	SCONJ
ftr-370	1258	26	for	for	ADP
ftr-370	1258	27	purposes	purpose	NOUN
ftr-370	1258	28	of	of	ADP
ftr-370	1258	29	§	§	PROPN
ftr-370	1258	30	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-370	1258	31	)	)	PUNCT
ftr-370	1258	32	the	the	DET
ftr-370	1258	33	ceilings	ceiling	NOUN
ftr-370	1258	34	are	be	AUX
ftr-370	1258	35	$	$	SYM
ftr-370	1258	36	2,000,000	2,000,000	NUM
ftr-370	1258	37	(	(	PUNCT
ftr-370	1258	38	for	for	ADP
ftr-370	1258	39	married	married	ADJ
ftr-370	1258	40	couples	couple	NOUN
ftr-370	1258	41	filing	file	VERB
ftr-370	1258	42	joint	joint	ADJ
ftr-370	1258	43	returns	return	NOUN
ftr-370	1258	44	)	)	PUNCT
ftr-370	1258	45	and	and	CCONJ
ftr-370	1258	46	$	$	SYM
ftr-370	1258	47	1,000,000	1,000,000	NUM
ftr-370	1258	48	(	(	PUNCT
ftr-370	1258	49	for	for	ADP
ftr-370	1258	50	other	other	ADJ
ftr-370	1258	51	taxpayers	taxpayer	NOUN
ftr-370	1258	52	)	)	PUNCT
ftr-370	1258	53	.	.	PUNCT
ftr-370	1259	1	qpri	qpri	NOUN
ftr-370	1259	2	does	do	AUX
ftr-370	1259	3	not	not	PART
ftr-370	1259	4	include	include	VERB
ftr-370	1259	5	(	(	PUNCT
ftr-370	1259	6	1	1	X
ftr-370	1259	7	)	)	PUNCT
ftr-370	1259	8	indebtedness	indebtedness	NOUN
ftr-370	1259	9	on	on	ADP
ftr-370	1259	10	a	a	DET
ftr-370	1259	11	home	home	NOUN
ftr-370	1259	12	that	that	PRON
ftr-370	1259	13	is	be	AUX
ftr-370	1259	14	not	not	PART
ftr-370	1259	15	the	the	DET
ftr-370	1259	16	taxpayer	taxpayer	NOUN
ftr-370	1259	17	’s	’s	PART
ftr-370	1259	18	principal	principal	ADJ
ftr-370	1259	19	residence	residence	NOUN
ftr-370	1259	20	,	,	PUNCT
ftr-370	1259	21	or	or	CCONJ
ftr-370	1259	22	(	(	PUNCT
ftr-370	1259	23	2	2	X
ftr-370	1259	24	)	)	PUNCT
ftr-370	1259	25	home	home	NOUN
ftr-370	1259	26	equity	equity	NOUN
ftr-370	1259	27	indebtedness	indebtedness	NOUN
ftr-370	1259	28	.	.	PUNCT
ftr-370	1260	1	the	the	DET
ftr-370	1260	2	exclusion	exclusion	NOUN
ftr-370	1260	3	is	be	AUX
ftr-370	1260	4	not	not	PART
ftr-370	1260	5	available	available	ADJ
ftr-370	1260	6	if	if	SCONJ
ftr-370	1260	7	the	the	DET
ftr-370	1260	8	discharge	discharge	NOUN
ftr-370	1260	9	is	be	AUX
ftr-370	1260	10	not	not	PART
ftr-370	1260	11	on	on	ADP
ftr-370	1260	12	account	account	NOUN
ftr-370	1260	13	of	of	ADP
ftr-370	1260	14	either	either	CCONJ
ftr-370	1260	15	(	(	PUNCT
ftr-370	1260	16	1	1	X
ftr-370	1260	17	)	)	PUNCT
ftr-370	1260	18	a	a	DET
ftr-370	1260	19	decline	decline	NOUN
ftr-370	1260	20	in	in	ADP
ftr-370	1260	21	the	the	DET
ftr-370	1260	22	value	value	NOUN
ftr-370	1260	23	of	of	ADP
ftr-370	1260	24	the	the	DET
ftr-370	1260	25	home	home	NOUN
ftr-370	1260	26	or	or	CCONJ
ftr-370	1260	27	(	(	PUNCT
ftr-370	1260	28	2	2	X
ftr-370	1260	29	)	)	PUNCT
ftr-370	1260	30	the	the	DET
ftr-370	1260	31	financial	financial	ADJ
ftr-370	1260	32	condition	condition	NOUN
ftr-370	1260	33	of	of	ADP
ftr-370	1260	34	the	the	DET
ftr-370	1260	35	taxpayer	taxpayer	NOUN
ftr-370	1260	36	.	.	PUNCT
ftr-370	1261	1	the	the	DET
ftr-370	1261	2	taxpayer	taxpayer	NOUN
ftr-370	1261	3	’s	’s	PART
ftr-370	1261	4	basis	basis	NOUN
ftr-370	1261	5	in	in	ADP
ftr-370	1261	6	the	the	DET
ftr-370	1261	7	principal	principal	ADJ
ftr-370	1261	8	residence	residence	NOUN
ftr-370	1261	9	must	must	AUX
ftr-370	1261	10	be	be	AUX
ftr-370	1261	11	reduced	reduce	VERB
ftr-370	1261	12	by	by	ADP
ftr-370	1261	13	the	the	DET
ftr-370	1261	14	amount	amount	NOUN
ftr-370	1261	15	excluded	exclude	VERB
ftr-370	1261	16	under	under	ADP
ftr-370	1261	17	§	§	PROPN
ftr-370	1261	18	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-370	1261	19	)	)	PUNCT
ftr-370	1261	20	.	.	PUNCT
ftr-370	1262	1	if	if	SCONJ
ftr-370	1262	2	only	only	ADV
ftr-370	1262	3	a	a	DET
ftr-370	1262	4	portion	portion	NOUN
ftr-370	1262	5	of	of	ADP
ftr-370	1262	6	the	the	DET
ftr-370	1262	7	cancelled	cancel	VERB
ftr-370	1262	8	debt	debt	NOUN
ftr-370	1262	9	is	be	AUX
ftr-370	1262	10	qpri	qpri	NOUN
ftr-370	1262	11	,	,	PUNCT
ftr-370	1262	12	the	the	DET
ftr-370	1262	13	exclusion	exclusion	NOUN
ftr-370	1262	14	applies	apply	VERB
ftr-370	1262	15	only	only	ADV
ftr-370	1262	16	to	to	ADP
ftr-370	1262	17	the	the	DET
ftr-370	1262	18	extent	extent	NOUN
ftr-370	1262	19	the	the	DET
ftr-370	1262	20	amount	amount	NOUN
ftr-370	1262	21	discharged	discharge	VERB
ftr-370	1262	22	exceeds	exceed	VERB
ftr-370	1262	23	the	the	DET
ftr-370	1262	24	non	non	ADJ
ftr-370	1262	25	-	-	ADJ
ftr-370	1262	26	qpri	qpri	ADJ
ftr-370	1262	27	portion	portion	NOUN
ftr-370	1262	28	of	of	ADP
ftr-370	1262	29	the	the	DET
ftr-370	1262	30	loan	loan	NOUN
ftr-370	1262	31	.	.	PUNCT
ftr-370	1263	1	if	if	SCONJ
ftr-370	1263	2	a	a	DET
ftr-370	1263	3	taxpayer	taxpayer	NOUN
ftr-370	1263	4	qualifies	qualify	VERB
ftr-370	1263	5	for	for	ADP
ftr-370	1263	6	both	both	CCONJ
ftr-370	1263	7	the	the	DET
ftr-370	1263	8	qpri	qpri	NOUN
ftr-370	1263	9	exclusion	exclusion	NOUN
ftr-370	1263	10	and	and	CCONJ
ftr-370	1263	11	the	the	DET
ftr-370	1263	12	insolvency	insolvency	NOUN
ftr-370	1263	13	exclusion	exclusion	NOUN
ftr-370	1263	14	of	of	ADP
ftr-370	1263	15	§	§	PROPN
ftr-370	1263	16	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-370	1263	17	)	)	PUNCT
ftr-370	1263	18	,	,	PUNCT
ftr-370	1263	19	the	the	DET
ftr-370	1263	20	qpri	qpri	NOUN
ftr-370	1263	21	exclusion	exclusion	NOUN
ftr-370	1263	22	applies	apply	VERB
ftr-370	1263	23	unless	unless	SCONJ
ftr-370	1263	24	the	the	DET
ftr-370	1263	25	taxpayer	taxpayer	NOUN
ftr-370	1263	26	elects	elect	VERB
ftr-370	1263	27	the	the	DET
ftr-370	1263	28	application	application	NOUN
ftr-370	1263	29	of	of	ADP
ftr-370	1263	30	the	the	DET
ftr-370	1263	31	insolvency	insolvency	NOUN
ftr-370	1263	32	exclusion	exclusion	NOUN
ftr-370	1263	33	.	.	PUNCT
ftr-370	1264	1	2009	2009	NUM
ftr-370	1264	2	]	]	PUNCT
ftr-370	1264	3	recent	recent	ADJ
ftr-370	1264	4	developments	development	NOUN
ftr-370	1264	5	in	in	ADP
ftr-370	1264	6	federal	federal	ADJ
ftr-370	1264	7	income	income	NOUN
ftr-370	1264	8	taxation	taxation	NOUN
ftr-370	1264	9	335	335	NUM
ftr-370	1264	10	a.	a.	NOUN
ftr-370	1264	11	anticipating	anticipate	VERB
ftr-370	1264	12	the	the	DET
ftr-370	1264	13	tax	tax	NOUN
ftr-370	1264	14	consequences	consequence	NOUN
ftr-370	1264	15	of	of	ADP
ftr-370	1264	16	the	the	DET
ftr-370	1264	17	next	next	ADJ
ftr-370	1264	18	wave	wave	NOUN
ftr-370	1264	19	of	of	ADP
ftr-370	1264	20	arms	arm	NOUN
ftr-370	1264	21	and	and	CCONJ
ftr-370	1264	22	teaser	teaser	NOUN
ftr-370	1264	23	-	-	PUNCT
ftr-370	1264	24	rate	rate	NOUN
ftr-370	1264	25	home	home	NOUN
ftr-370	1264	26	mortgages	mortgage	NOUN
ftr-370	1264	27	that	that	PRON
ftr-370	1264	28	reset	reset	VERB
ftr-370	1264	29	interest	interest	NOUN
ftr-370	1264	30	rates	rate	NOUN
ftr-370	1264	31	.	.	PUNCT
ftr-370	1265	1	the	the	DET
ftr-370	1265	2	emergency	emergency	NOUN
ftr-370	1265	3	economic	economic	ADJ
ftr-370	1265	4	stabilization	stabilization	NOUN
ftr-370	1265	5	act	act	NOUN
ftr-370	1265	6	of	of	ADP
ftr-370	1265	7	2008	2008	NUM
ftr-370	1265	8	extended	extend	VERB
ftr-370	1265	9	§	§	PROPN
ftr-370	1265	10	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-370	1265	11	)	)	PUNCT
ftr-370	1265	12	,	,	PUNCT
ftr-370	1265	13	excluding	exclude	VERB
ftr-370	1265	14	from	from	ADP
ftr-370	1265	15	gross	gross	ADJ
ftr-370	1265	16	income	income	NOUN
ftr-370	1265	17	discharge	discharge	NOUN
ftr-370	1265	18	of	of	ADP
ftr-370	1265	19	cod	cod	NOUN
ftr-370	1265	20	that	that	PRON
ftr-370	1265	21	is	be	AUX
ftr-370	1265	22	qualified	qualified	ADJ
ftr-370	1265	23	principal	principal	ADJ
ftr-370	1265	24	residence	residence	NOUN
ftr-370	1265	25	indebtedness	indebtedness	NOUN
ftr-370	1265	26	(	(	PUNCT
ftr-370	1265	27	qpri	qpri	NOUN
ftr-370	1265	28	)	)	PUNCT
ftr-370	1265	29	through	through	ADP
ftr-370	1265	30	december	december	PROPN
ftr-370	1265	31	31	31	NUM
ftr-370	1265	32	,	,	PUNCT
ftr-370	1265	33	2012	2012	NUM
ftr-370	1265	34	.	.	PUNCT
ftr-370	1266	1	the	the	DET
ftr-370	1266	2	provision	provision	NOUN
ftr-370	1266	3	,	,	PUNCT
ftr-370	1266	4	which	which	PRON
ftr-370	1266	5	was	be	AUX
ftr-370	1266	6	added	add	VERB
ftr-370	1266	7	in	in	ADP
ftr-370	1266	8	the	the	DET
ftr-370	1266	9	mortgage	mortgage	NOUN
ftr-370	1266	10	forgiveness	forgiveness	NOUN
ftr-370	1266	11	debt	debt	NOUN
ftr-370	1266	12	act	act	NOUN
ftr-370	1266	13	of	of	ADP
ftr-370	1266	14	2007	2007	NUM
ftr-370	1266	15	,	,	PUNCT
ftr-370	1266	16	had	have	AUX
ftr-370	1266	17	been	be	AUX
ftr-370	1266	18	scheduled	schedule	VERB
ftr-370	1266	19	to	to	PART
ftr-370	1266	20	expire	expire	VERB
ftr-370	1266	21	after	after	ADP
ftr-370	1266	22	december	december	PROPN
ftr-370	1266	23	31	31	NUM
ftr-370	1266	24	,	,	PUNCT
ftr-370	1266	25	2009	2009	NUM
ftr-370	1266	26	.	.	PUNCT
ftr-370	1267	1	3	3	X
ftr-370	1267	2	.	.	X
ftr-370	1267	3	ouch	ouch	PROPN
ftr-370	1267	4	!	!	PUNCT
ftr-370	1268	1	sanford	sanford	PROPN
ftr-370	1268	2	v.	v.	PROPN
ftr-370	1268	3	commissioner	commissioner	PROPN
ftr-370	1268	4	,	,	PUNCT
ftr-370	1268	5	t.c	t.c	PROPN
ftr-370	1268	6	.	.	PROPN
ftr-370	1268	7	memo	memo	NOUN
ftr-370	1268	8	.	.	PUNCT
ftr-370	1269	1	2008158	2008158	NUM
ftr-370	1269	2	(	(	PUNCT
ftr-370	1269	3	6/23/08	6/23/08	NUM
ftr-370	1269	4	)	)	PUNCT
ftr-370	1269	5	.	.	PUNCT
ftr-370	1270	1	damages	damage	NOUN
ftr-370	1270	2	received	receive	VERB
ftr-370	1270	3	as	as	ADP
ftr-370	1270	4	a	a	DET
ftr-370	1270	5	result	result	NOUN
ftr-370	1270	6	of	of	ADP
ftr-370	1270	7	an	an	DET
ftr-370	1270	8	eeoc	eeoc	PROPN
ftr-370	1270	9	proceeding	proceeding	NOUN
ftr-370	1270	10	based	base	VERB
ftr-370	1270	11	on	on	ADP
ftr-370	1270	12	claims	claim	NOUN
ftr-370	1270	13	of	of	ADP
ftr-370	1270	14	work	work	NOUN
ftr-370	1270	15	-	-	PUNCT
ftr-370	1270	16	related	relate	VERB
ftr-370	1270	17	sexual	sexual	ADJ
ftr-370	1270	18	harassment	harassment	NOUN
ftr-370	1270	19	were	be	AUX
ftr-370	1270	20	not	not	PART
ftr-370	1270	21	excluded	exclude	VERB
ftr-370	1270	22	under	under	ADP
ftr-370	1270	23	§	§	PROPN
ftr-370	1270	24	104(a)(2	104(a)(2	NUM
ftr-370	1270	25	)	)	PUNCT
ftr-370	1270	26	.	.	PUNCT
ftr-370	1271	1	the	the	DET
ftr-370	1271	2	damage	damage	NOUN
ftr-370	1271	3	award	award	NOUN
ftr-370	1271	4	was	be	AUX
ftr-370	1271	5	not	not	PART
ftr-370	1271	6	on	on	ADP
ftr-370	1271	7	account	account	NOUN
ftr-370	1271	8	of	of	ADP
ftr-370	1271	9	personal	personal	ADJ
ftr-370	1271	10	physical	physical	ADJ
ftr-370	1271	11	injuries	injury	NOUN
ftr-370	1271	12	or	or	CCONJ
ftr-370	1271	13	sickness	sickness	NOUN
ftr-370	1271	14	.	.	PUNCT
ftr-370	1272	1	4	4	X
ftr-370	1272	2	.	.	X
ftr-370	1272	3	section	section	NOUN
ftr-370	1272	4	134(b)(6	134(b)(6	NUM
ftr-370	1272	5	)	)	PUNCT
ftr-370	1272	6	,	,	PUNCT
ftr-370	1272	7	added	add	VERB
ftr-370	1272	8	by	by	ADP
ftr-370	1272	9	the	the	DET
ftr-370	1272	10	heroes	hero	NOUN
ftr-370	1272	11	earnings	earning	NOUN
ftr-370	1272	12	assistance	assistance	NOUN
ftr-370	1272	13	and	and	CCONJ
ftr-370	1272	14	relief	relief	NOUN
ftr-370	1272	15	tax	tax	NOUN
ftr-370	1272	16	act	act	NOUN
ftr-370	1272	17	of	of	ADP
ftr-370	1272	18	2008	2008	NUM
ftr-370	1272	19	,	,	PUNCT
ftr-370	1272	20	provides	provide	VERB
ftr-370	1272	21	that	that	SCONJ
ftr-370	1272	22	an	an	DET
ftr-370	1272	23	excludable	excludable	ADJ
ftr-370	1272	24	qualified	qualified	ADJ
ftr-370	1272	25	military	military	ADJ
ftr-370	1272	26	benefit	benefit	NOUN
ftr-370	1272	27	includes	include	VERB
ftr-370	1272	28	“	"	PUNCT
ftr-370	1272	29	any	any	DET
ftr-370	1272	30	bonus	bonus	NOUN
ftr-370	1272	31	payment	payment	NOUN
ftr-370	1272	32	by	by	ADP
ftr-370	1272	33	a	a	DET
ftr-370	1272	34	state	state	NOUN
ftr-370	1272	35	or	or	CCONJ
ftr-370	1272	36	political	political	ADJ
ftr-370	1272	37	subdivision	subdivision	NOUN
ftr-370	1272	38	thereof	thereof	ADV
ftr-370	1272	39	to	to	ADP
ftr-370	1272	40	any	any	DET
ftr-370	1272	41	member	member	NOUN
ftr-370	1272	42	or	or	CCONJ
ftr-370	1272	43	former	former	ADJ
ftr-370	1272	44	member	member	NOUN
ftr-370	1272	45	of	of	ADP
ftr-370	1272	46	the	the	DET
ftr-370	1272	47	uniformed	uniformed	ADJ
ftr-370	1272	48	services	service	NOUN
ftr-370	1272	49	of	of	ADP
ftr-370	1272	50	the	the	DET
ftr-370	1272	51	united	united	PROPN
ftr-370	1272	52	states	states	PROPN
ftr-370	1272	53	or	or	CCONJ
ftr-370	1272	54	any	any	DET
ftr-370	1272	55	dependent	dependent	ADJ
ftr-370	1272	56	of	of	ADP
ftr-370	1272	57	such	such	ADJ
ftr-370	1272	58	member	member	NOUN
ftr-370	1272	59	only	only	ADV
ftr-370	1272	60	by	by	ADP
ftr-370	1272	61	reason	reason	NOUN
ftr-370	1272	62	of	of	ADP
ftr-370	1272	63	such	such	ADJ
ftr-370	1272	64	member	member	NOUN
ftr-370	1272	65	’s	’s	PART
ftr-370	1272	66	service	service	NOUN
ftr-370	1272	67	in	in	ADP
ftr-370	1272	68	[	[	X
ftr-370	1272	69	a	a	X
ftr-370	1272	70	]	]	PUNCT
ftr-370	1272	71	combat	combat	NOUN
ftr-370	1272	72	zone	zone	NOUN
ftr-370	1272	73	.	.	PUNCT
ftr-370	1272	74	”	"	PUNCT
ftr-370	1273	1	5	5	NUM
ftr-370	1273	2	.	.	PUNCT
ftr-370	1273	3	police	police	NOUN
ftr-370	1273	4	arrest	arrest	NOUN
ftr-370	1273	5	procedures	procedure	NOUN
ftr-370	1273	6	did	do	AUX
ftr-370	1273	7	not	not	PART
ftr-370	1273	8	result	result	VERB
ftr-370	1273	9	in	in	ADP
ftr-370	1273	10	“	"	PUNCT
ftr-370	1273	11	physical	physical	ADJ
ftr-370	1273	12	injury	injury	NOUN
ftr-370	1273	13	.	.	PUNCT
ftr-370	1273	14	”	"	PUNCT
ftr-370	1274	1	stadnyk	stadnyk	PROPN
ftr-370	1274	2	v.	v.	ADP
ftr-370	1274	3	commissioner	commissioner	PROPN
ftr-370	1274	4	,	,	PUNCT
ftr-370	1274	5	t.c	t.c	PROPN
ftr-370	1274	6	.	.	PROPN
ftr-370	1274	7	memo	memo	NOUN
ftr-370	1274	8	.	.	PUNCT
ftr-370	1275	1	2008	2008	NUM
ftr-370	1275	2	-	-	SYM
ftr-370	1275	3	289	289	NUM
ftr-370	1275	4	(	(	PUNCT
ftr-370	1275	5	12/22/08	12/22/08	NUM
ftr-370	1275	6	)	)	PUNCT
ftr-370	1275	7	.	.	PUNCT
ftr-370	1276	1	the	the	DET
ftr-370	1276	2	tax	tax	NOUN
ftr-370	1276	3	court	court	NOUN
ftr-370	1276	4	(	(	PUNCT
ftr-370	1276	5	judge	judge	NOUN
ftr-370	1276	6	goeke	goeke	ADJ
ftr-370	1276	7	)	)	PUNCT
ftr-370	1276	8	held	hold	VERB
ftr-370	1276	9	that	that	SCONJ
ftr-370	1276	10	damages	damage	NOUN
ftr-370	1276	11	received	receive	VERB
ftr-370	1276	12	on	on	ADP
ftr-370	1276	13	account	account	NOUN
ftr-370	1276	14	of	of	ADP
ftr-370	1276	15	false	false	ADJ
ftr-370	1276	16	imprisonment	imprisonment	NOUN
ftr-370	1276	17	were	be	AUX
ftr-370	1276	18	not	not	PART
ftr-370	1276	19	excludable	excludable	ADJ
ftr-370	1276	20	under	under	ADP
ftr-370	1276	21	§	§	PROPN
ftr-370	1276	22	104(a)(2	104(a)(2	NUM
ftr-370	1276	23	)	)	PUNCT
ftr-370	1276	24	,	,	PUNCT
ftr-370	1276	25	even	even	ADV
ftr-370	1276	26	though	though	SCONJ
ftr-370	1276	27	the	the	DET
ftr-370	1276	28	taxpayer	taxpayer	NOUN
ftr-370	1276	29	was	be	AUX
ftr-370	1276	30	detained	detain	VERB
ftr-370	1276	31	,	,	PUNCT
ftr-370	1276	32	handcuffed	handcuff	VERB
ftr-370	1276	33	and	and	CCONJ
ftr-370	1276	34	searched	search	VERB
ftr-370	1276	35	,	,	PUNCT
ftr-370	1276	36	because	because	SCONJ
ftr-370	1276	37	she	she	PRON
ftr-370	1276	38	suffered	suffer	VERB
ftr-370	1276	39	no	no	DET
ftr-370	1276	40	physical	physical	ADJ
ftr-370	1276	41	harm	harm	NOUN
ftr-370	1276	42	.	.	PUNCT
ftr-370	1277	1	the	the	DET
ftr-370	1277	2	damages	damage	NOUN
ftr-370	1277	3	received	receive	VERB
ftr-370	1277	4	in	in	ADP
ftr-370	1277	5	the	the	DET
ftr-370	1277	6	settlement	settlement	NOUN
ftr-370	1277	7	compensated	compensate	VERB
ftr-370	1277	8	the	the	DET
ftr-370	1277	9	taxpayer	taxpayer	NOUN
ftr-370	1277	10	for	for	ADP
ftr-370	1277	11	“	"	PUNCT
ftr-370	1277	12	the	the	DET
ftr-370	1277	13	ordeal	ordeal	NOUN
ftr-370	1277	14	...	...	PUNCT
ftr-370	1277	15	suffered	suffer	VERB
ftr-370	1277	16	as	as	ADP
ftr-370	1277	17	a	a	DET
ftr-370	1277	18	result	result	NOUN
ftr-370	1277	19	of	of	ADP
ftr-370	1277	20	her	her	PRON
ftr-370	1277	21	arrest	arrest	NOUN
ftr-370	1277	22	,	,	PUNCT
ftr-370	1277	23	detention	detention	NOUN
ftr-370	1277	24	,	,	PUNCT
ftr-370	1277	25	and	and	CCONJ
ftr-370	1277	26	indictment	indictment	NOUN
ftr-370	1277	27	”	"	PUNCT
ftr-370	1277	28	as	as	SCONJ
ftr-370	1277	29	the	the	DET
ftr-370	1277	30	result	result	NOUN
ftr-370	1277	31	of	of	ADP
ftr-370	1277	32	her	her	PRON
ftr-370	1277	33	bank	bank	NOUN
ftr-370	1277	34	erroneously	erroneously	ADV
ftr-370	1277	35	stamping	stamp	VERB
ftr-370	1277	36	a	a	DET
ftr-370	1277	37	check	check	NOUN
ftr-370	1277	38	“	"	PUNCT
ftr-370	1277	39	nsf	nsf	NOUN
ftr-370	1277	40	”	"	PUNCT
ftr-370	1277	41	when	when	SCONJ
ftr-370	1277	42	it	it	PRON
ftr-370	1277	43	had	have	AUX
ftr-370	1277	44	been	be	AUX
ftr-370	1277	45	stopped	stop	VERB
ftr-370	1277	46	for	for	ADP
ftr-370	1277	47	“	"	PUNCT
ftr-370	1277	48	dissatisfied	dissatisfied	ADJ
ftr-370	1277	49	purchase	purchase	NOUN
ftr-370	1277	50	.	.	PUNCT
ftr-370	1277	51	”	"	PUNCT
ftr-370	1278	1	the	the	DET
ftr-370	1278	2	damages	damage	NOUN
ftr-370	1278	3	were	be	AUX
ftr-370	1278	4	“	"	PUNCT
ftr-370	1278	5	stated	state	VERB
ftr-370	1278	6	in	in	ADP
ftr-370	1278	7	terms	term	NOUN
ftr-370	1278	8	of	of	ADP
ftr-370	1278	9	recovery	recovery	NOUN
ftr-370	1278	10	for	for	ADP
ftr-370	1278	11	nonphysical	nonphysical	ADJ
ftr-370	1278	12	personal	personal	ADJ
ftr-370	1278	13	injuries	injury	NOUN
ftr-370	1278	14	:	:	PUNCT
ftr-370	1278	15	emotional	emotional	ADJ
ftr-370	1278	16	distress	distress	NOUN
ftr-370	1278	17	,	,	PUNCT
ftr-370	1278	18	mortification	mortification	NOUN
ftr-370	1278	19	,	,	PUNCT
ftr-370	1278	20	humiliation	humiliation	NOUN
ftr-370	1278	21	,	,	PUNCT
ftr-370	1278	22	mental	mental	ADJ
ftr-370	1278	23	anguish	anguish	NOUN
ftr-370	1278	24	,	,	PUNCT
ftr-370	1278	25	and	and	CCONJ
ftr-370	1278	26	damage	damage	NOUN
ftr-370	1278	27	to	to	ADP
ftr-370	1278	28	reputation	reputation	NOUN
ftr-370	1278	29	.	.	PUNCT
ftr-370	1278	30	”	"	PUNCT
ftr-370	1279	1	judge	judge	PROPN
ftr-370	1279	2	goeke	goeke	PROPN
ftr-370	1279	3	also	also	ADV
ftr-370	1279	4	rejected	reject	VERB
ftr-370	1279	5	summarily	summarily	ADV
ftr-370	1279	6	the	the	DET
ftr-370	1279	7	taxpayer	taxpayer	NOUN
ftr-370	1279	8	’s	’s	PART
ftr-370	1279	9	claim	claim	NOUN
ftr-370	1279	10	that	that	SCONJ
ftr-370	1279	11	damages	damage	NOUN
ftr-370	1279	12	received	receive	VERB
ftr-370	1279	13	for	for	ADP
ftr-370	1279	14	personal	personal	ADJ
ftr-370	1279	15	injuries	injury	NOUN
ftr-370	1279	16	are	be	AUX
ftr-370	1279	17	not	not	PART
ftr-370	1279	18	gross	gross	ADJ
ftr-370	1279	19	income	income	NOUN
ftr-370	1279	20	within	within	ADP
ftr-370	1279	21	the	the	DET
ftr-370	1279	22	meaning	meaning	NOUN
ftr-370	1279	23	of	of	ADP
ftr-370	1279	24	§	§	PROPN
ftr-370	1279	25	61(a	61(a	NUM
ftr-370	1279	26	)	)	PUNCT
ftr-370	1279	27	and	and	CCONJ
ftr-370	1279	28	that	that	SCONJ
ftr-370	1279	29	“	"	PUNCT
ftr-370	1279	30	section	section	NOUN
ftr-370	1279	31	104(a)(2	104(a)(2	NOUN
ftr-370	1279	32	)	)	PUNCT
ftr-370	1279	33	conflicts	conflict	NOUN
ftr-370	1279	34	with	with	ADP
ftr-370	1279	35	section	section	NOUN
ftr-370	1279	36	61(a	61(a	NUM
ftr-370	1279	37	)	)	PUNCT
ftr-370	1279	38	and	and	CCONJ
ftr-370	1279	39	violates	violate	VERB
ftr-370	1279	40	the	the	DET
ftr-370	1279	41	sixteenth	sixteenth	ADJ
ftr-370	1279	42	amendment	amendment	NOUN
ftr-370	1279	43	to	to	ADP
ftr-370	1279	44	the	the	DET
ftr-370	1279	45	extent	extent	NOUN
ftr-370	1279	46	that	that	SCONJ
ftr-370	1279	47	it	it	PRON
ftr-370	1279	48	taxes	tax	VERB
ftr-370	1279	49	compensatory	compensatory	ADJ
ftr-370	1279	50	damages	damage	NOUN
ftr-370	1279	51	received	receive	VERB
ftr-370	1279	52	for	for	ADP
ftr-370	1279	53	personal	personal	ADJ
ftr-370	1279	54	injuries	injury	NOUN
ftr-370	1279	55	.	.	PUNCT
ftr-370	1279	56	”	"	PUNCT
ftr-370	1280	1	•	•	ADP
ftr-370	1280	2	the	the	DET
ftr-370	1280	3	court	court	NOUN
ftr-370	1280	4	did	do	AUX
ftr-370	1280	5	not	not	PART
ftr-370	1280	6	impose	impose	VERB
ftr-370	1280	7	taxpayer	taxpayer	NOUN
ftr-370	1280	8	penalties	penalty	NOUN
ftr-370	1280	9	because	because	SCONJ
ftr-370	1280	10	taxpayers	taxpayer	NOUN
ftr-370	1280	11	had	have	AUX
ftr-370	1280	12	received	receive	VERB
ftr-370	1280	13	“	"	PUNCT
ftr-370	1280	14	disinterested	disinterested	ADJ
ftr-370	1280	15	advice	advice	NOUN
ftr-370	1280	16	”	"	PUNCT
ftr-370	1280	17	that	that	PRON
ftr-370	1280	18	the	the	DET
ftr-370	1280	19	damages	damage	NOUN
ftr-370	1280	20	were	be	AUX
ftr-370	1280	21	not	not	PART
ftr-370	1280	22	includable	includable	ADJ
ftr-370	1280	23	in	in	ADP
ftr-370	1280	24	income	income	NOUN
ftr-370	1280	25	.	.	PUNCT
ftr-370	1281	1	the	the	DET
ftr-370	1281	2	advice	advice	NOUN
ftr-370	1281	3	came	come	VERB
ftr-370	1281	4	from	from	ADP
ftr-370	1281	5	taxpayer	taxpayer	NOUN
ftr-370	1281	6	’s	’s	PART
ftr-370	1281	7	lawyer	lawyer	NOUN
ftr-370	1281	8	,	,	PUNCT
ftr-370	1281	9	the	the	DET
ftr-370	1281	10	bank	bank	NOUN
ftr-370	1281	11	’s	’s	PART
ftr-370	1281	12	lawyer	lawyer	NOUN
ftr-370	1281	13	and	and	CCONJ
ftr-370	1281	14	the	the	DET
ftr-370	1281	15	mediator	mediator	NOUN
ftr-370	1281	16	who	who	PRON
ftr-370	1281	17	negotiated	negotiate	VERB
ftr-370	1281	18	the	the	DET
ftr-370	1281	19	settlement	settlement	NOUN
ftr-370	1281	20	.	.	PUNCT
ftr-370	1282	1	in	in	ADP
ftr-370	1282	2	holding	hold	VERB
ftr-370	1282	3	a	a	DET
ftr-370	1282	4	§	§	PROPN
ftr-370	1282	5	6662	6662	NUM
ftr-370	1282	6	penalty	penalty	NOUN
ftr-370	1282	7	inappropriate	inappropriate	ADJ
ftr-370	1282	8	,	,	PUNCT
ftr-370	1282	9	judge	judge	NOUN
ftr-370	1282	10	goeke	goeke	PROPN
ftr-370	1282	11	stated	state	VERB
ftr-370	1282	12	,	,	PUNCT
ftr-370	1282	13	petitioners	petitioner	NOUN
ftr-370	1282	14	received	receive	VERB
ftr-370	1282	15	unsolicited	unsolicited	ADJ
ftr-370	1282	16	advice	advice	NOUN
ftr-370	1282	17	from	from	ADP
ftr-370	1282	18	three	three	NUM
ftr-370	1282	19	separate	separate	ADJ
ftr-370	1282	20	and	and	CCONJ
ftr-370	1282	21	independent	independent	ADJ
ftr-370	1282	22	individuals	individual	NOUN
ftr-370	1282	23	that	that	PRON
ftr-370	1282	24	the	the	DET
ftr-370	1282	25	settlement	settlement	NOUN
ftr-370	1282	26	would	would	AUX
ftr-370	1282	27	not	not	PART
ftr-370	1282	28	be	be	AUX
ftr-370	1282	29	taxed	tax	VERB
ftr-370	1282	30	.	.	PUNCT
ftr-370	1283	1	at	at	ADV
ftr-370	1283	2	least	least	ADV
ftr-370	1283	3	two	two	NUM
ftr-370	1283	4	of	of	ADP
ftr-370	1283	5	those	those	DET
ftr-370	1283	6	individuals	individual	NOUN
ftr-370	1283	7	were	be	AUX
ftr-370	1283	8	disinterested	disinterested	ADJ
ftr-370	1283	9	parties	party	NOUN
ftr-370	1283	10	with	with	ADP
ftr-370	1283	11	336	336	NUM
ftr-370	1283	12	florida	florida	PROPN
ftr-370	1283	13	tax	tax	NOUN
ftr-370	1283	14	review	review	NOUN
ftr-370	1283	15	[	[	X
ftr-370	1283	16	vol	vol	NOUN
ftr-370	1283	17	.	.	PUNCT
ftr-370	1284	1	9	9	NUM
ftr-370	1284	2	:	:	SYM
ftr-370	1284	3	si	si	INTJ
ftr-370	1284	4	no	no	DET
ftr-370	1284	5	relationship	relationship	NOUN
ftr-370	1284	6	with	with	ADP
ftr-370	1284	7	petitioners	petitioner	NOUN
ftr-370	1284	8	.	.	PUNCT
ftr-370	1285	1	this	this	DET
ftr-370	1285	2	advice	advice	NOUN
ftr-370	1285	3	confirmed	confirm	VERB
ftr-370	1285	4	petitioners	petitioner	NOUN
ftr-370	1285	5	’	'	PUNCT
ftr-370	1285	6	previous	previous	ADJ
ftr-370	1285	7	understanding	understanding	NOUN
ftr-370	1285	8	of	of	ADP
ftr-370	1285	9	the	the	DET
ftr-370	1285	10	taxation	taxation	NOUN
ftr-370	1285	11	of	of	ADP
ftr-370	1285	12	settlement	settlement	NOUN
ftr-370	1285	13	awards	award	NOUN
ftr-370	1285	14	.	.	PUNCT
ftr-370	1286	1	although	although	SCONJ
ftr-370	1286	2	none	none	NOUN
ftr-370	1286	3	of	of	ADP
ftr-370	1286	4	those	those	DET
ftr-370	1286	5	individuals	individual	NOUN
ftr-370	1286	6	had	have	VERB
ftr-370	1286	7	specialized	specialized	ADJ
ftr-370	1286	8	knowledge	knowledge	NOUN
ftr-370	1286	9	in	in	ADP
ftr-370	1286	10	tax	tax	NOUN
ftr-370	1286	11	law	law	NOUN
ftr-370	1286	12	,	,	PUNCT
ftr-370	1286	13	they	they	PRON
ftr-370	1286	14	were	be	AUX
ftr-370	1286	15	experienced	experience	VERB
ftr-370	1286	16	in	in	ADP
ftr-370	1286	17	personal	personal	ADJ
ftr-370	1286	18	injury	injury	NOUN
ftr-370	1286	19	lawsuits	lawsuit	NOUN
ftr-370	1286	20	and	and	CCONJ
ftr-370	1286	21	settlements	settlement	NOUN
ftr-370	1286	22	.	.	PUNCT
ftr-370	1287	1	petitioners	petitioner	NOUN
ftr-370	1287	2	acted	act	VERB
ftr-370	1287	3	reasonably	reasonably	ADV
ftr-370	1287	4	and	and	CCONJ
ftr-370	1287	5	in	in	ADP
ftr-370	1287	6	good	good	ADJ
ftr-370	1287	7	faith	faith	NOUN
ftr-370	1287	8	when	when	SCONJ
ftr-370	1287	9	following	follow	VERB
ftr-370	1287	10	their	their	PRON
ftr-370	1287	11	advice	advice	NOUN
ftr-370	1287	12	and	and	CCONJ
ftr-370	1287	13	preparing	prepare	VERB
ftr-370	1287	14	their	their	PRON
ftr-370	1287	15	own	own	ADJ
ftr-370	1287	16	return	return	NOUN
ftr-370	1287	17	as	as	SCONJ
ftr-370	1287	18	they	they	PRON
ftr-370	1287	19	have	have	AUX
ftr-370	1287	20	done	do	VERB
ftr-370	1287	21	for	for	ADP
ftr-370	1287	22	over	over	ADP
ftr-370	1287	23	40	40	NUM
ftr-370	1287	24	years	year	NOUN
ftr-370	1287	25	.	.	PUNCT
ftr-370	1288	1	c.	c.	NOUN
ftr-370	1288	2	profit	profit	NOUN
ftr-370	1288	3	-	-	PUNCT
ftr-370	1288	4	seeking	seek	VERB
ftr-370	1288	5	individual	individual	ADJ
ftr-370	1288	6	deductions	deduction	NOUN
ftr-370	1288	7	1	1	NUM
ftr-370	1288	8	.	.	PUNCT
ftr-370	1289	1	when	when	SCONJ
ftr-370	1289	2	will	will	AUX
ftr-370	1289	3	trust	trust	VERB
ftr-370	1289	4	investment	investment	NOUN
ftr-370	1289	5	advisory	advisory	NOUN
ftr-370	1289	6	fees	fee	NOUN
ftr-370	1289	7	get	get	VERB
ftr-370	1289	8	up	up	ADP
ftr-370	1289	9	off	off	ADP
ftr-370	1289	10	the	the	DET
ftr-370	1289	11	§	§	PROPN
ftr-370	1289	12	67	67	NUM
ftr-370	1289	13	floor	floor	NOUN
ftr-370	1289	14	?	?	PUNCT
ftr-370	1290	1	rudkin	rudkin	PROPN
ftr-370	1290	2	testamentary	testamentary	PROPN
ftr-370	1290	3	trust	trust	PROPN
ftr-370	1290	4	v.	v.	ADP
ftr-370	1290	5	commissioner	commissioner	PROPN
ftr-370	1290	6	,	,	PUNCT
ftr-370	1290	7	124	124	NUM
ftr-370	1290	8	t.c	t.c	PROPN
ftr-370	1290	9	.	.	PROPN
ftr-370	1290	10	304	304	NUM
ftr-370	1290	11	(	(	PUNCT
ftr-370	1290	12	6/27/05	6/27/05	NUM
ftr-370	1290	13	)	)	PUNCT
ftr-370	1290	14	(	(	PUNCT
ftr-370	1290	15	reviewed	review	VERB
ftr-370	1290	16	,	,	PUNCT
ftr-370	1290	17	18	18	NUM
ftr-370	1290	18	-	-	SYM
ftr-370	1290	19	0	0	NUM
ftr-370	1290	20	)	)	PUNCT
ftr-370	1290	21	,	,	PUNCT
ftr-370	1290	22	aff’d	aff’d	VERB
ftr-370	1290	23	,	,	PUNCT
ftr-370	1290	24	467	467	NUM
ftr-370	1290	25	f.3d	f.3d	NUM
ftr-370	1290	26	149	149	NUM
ftr-370	1290	27	(	(	PUNCT
ftr-370	1290	28	2d	2d	NUM
ftr-370	1290	29	cir	cir	NOUN
ftr-370	1290	30	.	.	PUNCT
ftr-370	1291	1	10/18/06	10/18/06	NUM
ftr-370	1291	2	)	)	PUNCT
ftr-370	1291	3	(	(	PUNCT
ftr-370	1291	4	2	2	NUM
ftr-370	1291	5	-	-	SYM
ftr-370	1291	6	0	0	NUM
ftr-370	1291	7	)	)	PUNCT
ftr-370	1291	8	,	,	PUNCT
ftr-370	1291	9	aff’d	aff’d	X
ftr-370	1291	10	sub	sub	PROPN
ftr-370	1291	11	nom	nom	PROPN
ftr-370	1291	12	.	.	PROPN
ftr-370	1291	13	knight	knight	PROPN
ftr-370	1291	14	v.	v.	PROPN
ftr-370	1291	15	commissioner	commissioner	PROPN
ftr-370	1291	16	,	,	PUNCT
ftr-370	1291	17	128	128	NUM
ftr-370	1291	18	s.	s.	PROPN
ftr-370	1291	19	ct	ct	PROPN
ftr-370	1291	20	.	.	PROPN
ftr-370	1292	1	782	782	NUM
ftr-370	1292	2	(	(	PUNCT
ftr-370	1292	3	1/16/08	1/16/08	NUM
ftr-370	1292	4	)	)	PUNCT
ftr-370	1292	5	.	.	PUNCT
ftr-370	1293	1	the	the	DET
ftr-370	1293	2	tax	tax	NOUN
ftr-370	1293	3	court	court	NOUN
ftr-370	1293	4	(	(	PUNCT
ftr-370	1293	5	judge	judge	PROPN
ftr-370	1293	6	wherry	wherry	PROPN
ftr-370	1293	7	)	)	PUNCT
ftr-370	1293	8	held	hold	VERB
ftr-370	1293	9	that	that	SCONJ
ftr-370	1293	10	amounts	amount	NOUN
ftr-370	1293	11	paid	pay	VERB
ftr-370	1293	12	for	for	ADP
ftr-370	1293	13	investment	investment	NOUN
ftr-370	1293	14	management	management	NOUN
ftr-370	1293	15	advice	advice	NOUN
ftr-370	1293	16	by	by	ADP
ftr-370	1293	17	trusts	trust	NOUN
ftr-370	1293	18	set	set	VERB
ftr-370	1293	19	up	up	ADP
ftr-370	1293	20	by	by	ADP
ftr-370	1293	21	a	a	DET
ftr-370	1293	22	family	family	NOUN
ftr-370	1293	23	involved	involve	VERB
ftr-370	1293	24	in	in	ADP
ftr-370	1293	25	the	the	DET
ftr-370	1293	26	founding	founding	NOUN
ftr-370	1293	27	of	of	ADP
ftr-370	1293	28	the	the	DET
ftr-370	1293	29	pepperidge	pepperidge	PROPN
ftr-370	1293	30	farm	farm	PROPN
ftr-370	1293	31	food	food	PROPN
ftr-370	1293	32	products	product	NOUN
ftr-370	1293	33	company	company	NOUN
ftr-370	1293	34	(	(	PUNCT
ftr-370	1293	35	which	which	PRON
ftr-370	1293	36	was	be	AUX
ftr-370	1293	37	sold	sell	VERB
ftr-370	1293	38	to	to	ADP
ftr-370	1293	39	campbell	campbell	PROPN
ftr-370	1293	40	soup	soup	PROPN
ftr-370	1293	41	company	company	PROPN
ftr-370	1293	42	in	in	ADP
ftr-370	1293	43	the	the	DET
ftr-370	1293	44	1960s	1960	NOUN
ftr-370	1293	45	)	)	PUNCT
ftr-370	1293	46	are	be	AUX
ftr-370	1293	47	not	not	PART
ftr-370	1293	48	subject	subject	ADJ
ftr-370	1293	49	to	to	ADP
ftr-370	1293	50	the	the	DET
ftr-370	1293	51	§	§	PROPN
ftr-370	1293	52	67(e	67(e	PROPN
ftr-370	1293	53	)	)	PUNCT
ftr-370	1293	54	exception	exception	NOUN
ftr-370	1293	55	to	to	ADP
ftr-370	1293	56	the	the	DET
ftr-370	1293	57	§	§	PROPN
ftr-370	1293	58	67(a	67(a	NUM
ftr-370	1293	59	)	)	PUNCT
ftr-370	1293	60	floor	floor	NOUN
ftr-370	1293	61	of	of	ADP
ftr-370	1293	62	2	2	NUM
ftr-370	1293	63	percent	percent	NOUN
ftr-370	1293	64	of	of	ADP
ftr-370	1293	65	agi	agi	NOUN
ftr-370	1293	66	(	(	PUNCT
ftr-370	1293	67	which	which	PRON
ftr-370	1293	68	limits	limit	VERB
ftr-370	1293	69	the	the	DET
ftr-370	1293	70	deductibility	deductibility	NOUN
ftr-370	1293	71	of	of	ADP
ftr-370	1293	72	employee	employee	NOUN
ftr-370	1293	73	business	business	NOUN
ftr-370	1293	74	expenses	expense	NOUN
ftr-370	1293	75	and	and	CCONJ
ftr-370	1293	76	miscellaneous	miscellaneous	ADJ
ftr-370	1293	77	itemized	itemize	VERB
ftr-370	1293	78	deductions	deduction	NOUN
ftr-370	1293	79	to	to	ADP
ftr-370	1293	80	amounts	amount	NOUN
ftr-370	1293	81	exceeding	exceed	VERB
ftr-370	1293	82	that	that	DET
ftr-370	1293	83	floor	floor	NOUN
ftr-370	1293	84	)	)	PUNCT
ftr-370	1293	85	.	.	PUNCT
ftr-370	1294	1	in	in	ADP
ftr-370	1294	2	reaching	reach	VERB
ftr-370	1294	3	this	this	DET
ftr-370	1294	4	result	result	NOUN
ftr-370	1294	5	,	,	PUNCT
ftr-370	1294	6	the	the	DET
ftr-370	1294	7	court	court	NOUN
ftr-370	1294	8	determined	determine	VERB
ftr-370	1294	9	that	that	SCONJ
ftr-370	1294	10	these	these	DET
ftr-370	1294	11	expenses	expense	NOUN
ftr-370	1294	12	did	do	AUX
ftr-370	1294	13	not	not	PART
ftr-370	1294	14	qualify	qualify	VERB
ftr-370	1294	15	for	for	ADP
ftr-370	1294	16	the	the	DET
ftr-370	1294	17	exception	exception	NOUN
ftr-370	1294	18	in	in	ADP
ftr-370	1294	19	§	§	PROPN
ftr-370	1294	20	67(e)(1	67(e)(1	NUM
ftr-370	1294	21	)	)	PUNCT
ftr-370	1294	22	,	,	PUNCT
ftr-370	1294	23	under	under	ADP
ftr-370	1294	24	which	which	PRON
ftr-370	1294	25	costs	cost	NOUN
ftr-370	1294	26	paid	pay	VERB
ftr-370	1294	27	or	or	CCONJ
ftr-370	1294	28	incurred	incur	VERB
ftr-370	1294	29	in	in	ADP
ftr-370	1294	30	connection	connection	NOUN
ftr-370	1294	31	with	with	ADP
ftr-370	1294	32	the	the	DET
ftr-370	1294	33	administration	administration	NOUN
ftr-370	1294	34	of	of	ADP
ftr-370	1294	35	a	a	DET
ftr-370	1294	36	trust	trust	NOUN
ftr-370	1294	37	that	that	PRON
ftr-370	1294	38	would	would	AUX
ftr-370	1294	39	n’t	not	PART
ftr-370	1294	40	have	have	AUX
ftr-370	1294	41	been	be	AUX
ftr-370	1294	42	incurred	incur	VERB
ftr-370	1294	43	if	if	SCONJ
ftr-370	1294	44	the	the	DET
ftr-370	1294	45	property	property	NOUN
ftr-370	1294	46	were	be	AUX
ftr-370	1294	47	n’t	not	PART
ftr-370	1294	48	held	hold	VERB
ftr-370	1294	49	in	in	ADP
ftr-370	1294	50	the	the	DET
ftr-370	1294	51	trust	trust	NOUN
ftr-370	1294	52	are	be	AUX
ftr-370	1294	53	allowed	allow	VERB
ftr-370	1294	54	as	as	ADP
ftr-370	1294	55	deductions	deduction	NOUN
ftr-370	1294	56	in	in	ADP
ftr-370	1294	57	arriving	arrive	VERB
ftr-370	1294	58	at	at	ADP
ftr-370	1294	59	adjusted	adjust	VERB
ftr-370	1294	60	gross	gross	ADJ
ftr-370	1294	61	income	income	NOUN
ftr-370	1294	62	.	.	PUNCT
ftr-370	1295	1	the	the	DET
ftr-370	1295	2	tax	tax	NOUN
ftr-370	1295	3	court	court	NOUN
ftr-370	1295	4	explained	explain	VERB
ftr-370	1295	5	that	that	SCONJ
ftr-370	1295	6	the	the	DET
ftr-370	1295	7	statutory	statutory	ADJ
ftr-370	1295	8	text	text	NOUN
ftr-370	1295	9	of	of	ADP
ftr-370	1295	10	§	§	PROPN
ftr-370	1295	11	67(e)(1	67(e)(1	NUM
ftr-370	1295	12	)	)	PUNCT
ftr-370	1295	13	creates	create	VERB
ftr-370	1295	14	an	an	DET
ftr-370	1295	15	exception	exception	NOUN
ftr-370	1295	16	allowing	allow	VERB
ftr-370	1295	17	for	for	ADP
ftr-370	1295	18	deduction	deduction	NOUN
ftr-370	1295	19	of	of	ADP
ftr-370	1295	20	trust	trust	NOUN
ftr-370	1295	21	expenditures	expenditure	NOUN
ftr-370	1295	22	without	without	ADP
ftr-370	1295	23	regard	regard	NOUN
ftr-370	1295	24	to	to	ADP
ftr-370	1295	25	the	the	DET
ftr-370	1295	26	2	2	NUM
ftr-370	1295	27	percent	percent	NOUN
ftr-370	1295	28	floor	floor	NOUN
ftr-370	1295	29	where	where	SCONJ
ftr-370	1295	30	two	two	NUM
ftr-370	1295	31	requirements	requirement	NOUN
ftr-370	1295	32	are	be	AUX
ftr-370	1295	33	satisfied	satisfied	ADJ
ftr-370	1295	34	:	:	PUNCT
ftr-370	1295	35	(	(	PUNCT
ftr-370	1295	36	1	1	X
ftr-370	1295	37	)	)	PUNCT
ftr-370	1295	38	the	the	DET
ftr-370	1295	39	costs	cost	NOUN
ftr-370	1295	40	are	be	AUX
ftr-370	1295	41	paid	pay	VERB
ftr-370	1295	42	or	or	CCONJ
ftr-370	1295	43	incurred	incur	VERB
ftr-370	1295	44	in	in	ADP
ftr-370	1295	45	connection	connection	NOUN
ftr-370	1295	46	with	with	ADP
ftr-370	1295	47	administration	administration	NOUN
ftr-370	1295	48	of	of	ADP
ftr-370	1295	49	the	the	DET
ftr-370	1295	50	trust	trust	NOUN
ftr-370	1295	51	and	and	CCONJ
ftr-370	1295	52	(	(	PUNCT
ftr-370	1295	53	2	2	X
ftr-370	1295	54	)	)	PUNCT
ftr-370	1295	55	the	the	DET
ftr-370	1295	56	costs	cost	NOUN
ftr-370	1295	57	would	would	AUX
ftr-370	1295	58	not	not	PART
ftr-370	1295	59	have	have	AUX
ftr-370	1295	60	been	be	AUX
ftr-370	1295	61	incurred	incur	VERB
ftr-370	1295	62	if	if	SCONJ
ftr-370	1295	63	the	the	DET
ftr-370	1295	64	property	property	NOUN
ftr-370	1295	65	were	be	AUX
ftr-370	1295	66	not	not	PART
ftr-370	1295	67	held	hold	VERB
ftr-370	1295	68	in	in	ADP
ftr-370	1295	69	trust	trust	NOUN
ftr-370	1295	70	.	.	PUNCT
ftr-370	1296	1	•	•	NUM
ftr-370	1296	2	the	the	DET
ftr-370	1296	3	tax	tax	NOUN
ftr-370	1296	4	court	court	NOUN
ftr-370	1296	5	previously	previously	ADV
ftr-370	1296	6	held	hold	VERB
ftr-370	1296	7	that	that	SCONJ
ftr-370	1296	8	a	a	DET
ftr-370	1296	9	trust	trust	NOUN
ftr-370	1296	10	’s	’s	PART
ftr-370	1296	11	investment	investment	NOUN
ftr-370	1296	12	advice	advice	NOUN
ftr-370	1296	13	costs	cost	NOUN
ftr-370	1296	14	were	be	AUX
ftr-370	1296	15	subject	subject	ADJ
ftr-370	1296	16	to	to	ADP
ftr-370	1296	17	the	the	DET
ftr-370	1296	18	2	2	NUM
ftr-370	1296	19	percent	percent	NOUN
ftr-370	1296	20	floor	floor	NOUN
ftr-370	1296	21	.	.	PUNCT
ftr-370	1297	1	o’neill	o’neill	INTJ
ftr-370	1297	2	trust	trust	PROPN
ftr-370	1297	3	v.	v.	PROPN
ftr-370	1297	4	commissioner	commissioner	NOUN
ftr-370	1297	5	,	,	PUNCT
ftr-370	1297	6	98	98	NUM
ftr-370	1297	7	t.c	t.c	PROPN
ftr-370	1297	8	.	.	PROPN
ftr-370	1297	9	227	227	NUM
ftr-370	1297	10	(	(	PUNCT
ftr-370	1297	11	1992	1992	NUM
ftr-370	1297	12	)	)	PUNCT
ftr-370	1297	13	.	.	PUNCT
ftr-370	1298	1	however	however	ADV
ftr-370	1298	2	,	,	PUNCT
ftr-370	1298	3	the	the	DET
ftr-370	1298	4	sixth	sixth	ADJ
ftr-370	1298	5	circuit	circuit	NOUN
ftr-370	1298	6	reversed	reverse	VERB
ftr-370	1298	7	the	the	DET
ftr-370	1298	8	tax	tax	NOUN
ftr-370	1298	9	court	court	NOUN
ftr-370	1298	10	and	and	CCONJ
ftr-370	1298	11	held	hold	VERB
ftr-370	1298	12	that	that	SCONJ
ftr-370	1298	13	investment	investment	NOUN
ftr-370	1298	14	counseling	counseling	NOUN
ftr-370	1298	15	fees	fee	NOUN
ftr-370	1298	16	paid	pay	VERB
ftr-370	1298	17	by	by	ADP
ftr-370	1298	18	the	the	DET
ftr-370	1298	19	trust	trust	NOUN
ftr-370	1298	20	to	to	PART
ftr-370	1298	21	aid	aid	VERB
ftr-370	1298	22	the	the	DET
ftr-370	1298	23	trustees	trustee	NOUN
ftr-370	1298	24	in	in	ADP
ftr-370	1298	25	discharging	discharge	VERB
ftr-370	1298	26	their	their	PRON
ftr-370	1298	27	fiduciary	fiduciary	ADJ
ftr-370	1298	28	duty	duty	NOUN
ftr-370	1298	29	to	to	ADP
ftr-370	1298	30	the	the	DET
ftr-370	1298	31	trust	trust	NOUN
ftr-370	1298	32	beneficiaries	beneficiary	NOUN
ftr-370	1298	33	were	be	AUX
ftr-370	1298	34	not	not	PART
ftr-370	1298	35	subject	subject	ADJ
ftr-370	1298	36	to	to	ADP
ftr-370	1298	37	the	the	DET
ftr-370	1298	38	2	2	NUM
ftr-370	1298	39	percent	percent	NOUN
ftr-370	1298	40	floor	floor	NOUN
ftr-370	1298	41	under	under	ADP
ftr-370	1298	42	the	the	DET
ftr-370	1298	43	§	§	PROPN
ftr-370	1298	44	67(e)(1	67(e)(1	NUM
ftr-370	1298	45	)	)	PUNCT
ftr-370	1298	46	exception	exception	NOUN
ftr-370	1298	47	.	.	PUNCT
ftr-370	1299	1	(	(	PUNCT
ftr-370	1299	2	994	994	NUM
ftr-370	1299	3	f.2d	f.2d	SYM
ftr-370	1299	4	302	302	NUM
ftr-370	1299	5	(	(	PUNCT
ftr-370	1299	6	6th	6th	ADJ
ftr-370	1299	7	cir	cir	NOUN
ftr-370	1299	8	.	.	PUNCT
ftr-370	1299	9	1993	1993	NUM
ftr-370	1299	10	)	)	PUNCT
ftr-370	1299	11	)	)	PUNCT
ftr-370	1299	12	.	.	PUNCT
ftr-370	1300	1	subsequently	subsequently	ADV
ftr-370	1300	2	,	,	PUNCT
ftr-370	1300	3	the	the	DET
ftr-370	1300	4	sixth	sixth	ADJ
ftr-370	1300	5	circuit	circuit	NOUN
ftr-370	1300	6	approach	approach	NOUN
ftr-370	1300	7	was	be	AUX
ftr-370	1300	8	rejected	reject	VERB
ftr-370	1300	9	by	by	ADP
ftr-370	1300	10	the	the	DET
ftr-370	1300	11	irs	irs	PROPN
ftr-370	1300	12	(	(	PUNCT
ftr-370	1300	13	nonacq	nonacq	PROPN
ftr-370	1300	14	,	,	PUNCT
ftr-370	1300	15	1994	1994	NUM
ftr-370	1300	16	-	-	SYM
ftr-370	1300	17	2	2	NUM
ftr-370	1300	18	c.b	c.b	PROPN
ftr-370	1300	19	.	.	PROPN
ftr-370	1300	20	1	1	NUM
ftr-370	1300	21	)	)	PUNCT
ftr-370	1300	22	;	;	PUNCT
ftr-370	1300	23	the	the	DET
ftr-370	1300	24	federal	federal	ADJ
ftr-370	1300	25	circuit	circuit	PROPN
ftr-370	1300	26	(	(	PUNCT
ftr-370	1300	27	mellon	mellon	PROPN
ftr-370	1300	28	bank	bank	PROPN
ftr-370	1300	29	,	,	PUNCT
ftr-370	1300	30	n.a	n.a	PROPN
ftr-370	1300	31	.	.	PROPN
ftr-370	1300	32	v.	v.	PROPN
ftr-370	1300	33	united	united	PROPN
ftr-370	1300	34	states	states	PROPN
ftr-370	1300	35	,	,	PUNCT
ftr-370	1300	36	265	265	NUM
ftr-370	1300	37	f.3d	f.3d	NUM
ftr-370	1300	38	1275	1275	NUM
ftr-370	1300	39	(	(	PUNCT
ftr-370	1300	40	fed	fed	PROPN
ftr-370	1300	41	.	.	PUNCT
ftr-370	1300	42	cir	cir	PROPN
ftr-370	1300	43	.	.	PROPN
ftr-370	1300	44	2001	2001	NUM
ftr-370	1300	45	)	)	PUNCT
ftr-370	1300	46	)	)	PUNCT
ftr-370	1300	47	;	;	PUNCT
ftr-370	1300	48	and	and	CCONJ
ftr-370	1300	49	the	the	DET
ftr-370	1300	50	fourth	fourth	ADJ
ftr-370	1300	51	circuit	circuit	NOUN
ftr-370	1300	52	(	(	PUNCT
ftr-370	1300	53	scott	scott	PROPN
ftr-370	1300	54	v.	v.	PROPN
ftr-370	1300	55	united	united	PROPN
ftr-370	1300	56	states	states	PROPN
ftr-370	1300	57	,	,	PUNCT
ftr-370	1300	58	328	328	NUM
ftr-370	1300	59	f.3d	f.3d	NUM
ftr-370	1300	60	132	132	NUM
ftr-370	1300	61	(	(	PUNCT
ftr-370	1300	62	4th	4th	ADJ
ftr-370	1300	63	cir	cir	NOUN
ftr-370	1300	64	.	.	PROPN
ftr-370	1300	65	2003	2003	NUM
ftr-370	1300	66	)	)	PUNCT
ftr-370	1300	67	)	)	PUNCT
ftr-370	1300	68	.	.	PUNCT
ftr-370	1301	1	in	in	ADP
ftr-370	1301	2	reaching	reach	VERB
ftr-370	1301	3	their	their	PRON
ftr-370	1301	4	decisions	decision	NOUN
ftr-370	1301	5	,	,	PUNCT
ftr-370	1301	6	the	the	DET
ftr-370	1301	7	federal	federal	ADJ
ftr-370	1301	8	and	and	CCONJ
ftr-370	1301	9	fourth	fourth	ADJ
ftr-370	1301	10	circuits	circuit	NOUN
ftr-370	1301	11	emphasized	emphasize	VERB
ftr-370	1301	12	the	the	DET
ftr-370	1301	13	importance	importance	NOUN
ftr-370	1301	14	of	of	ADP
ftr-370	1301	15	not	not	PART
ftr-370	1301	16	interpreting	interpret	VERB
ftr-370	1301	17	the	the	DET
ftr-370	1301	18	statute	statute	NOUN
ftr-370	1301	19	so	so	SCONJ
ftr-370	1301	20	as	as	SCONJ
ftr-370	1301	21	to	to	PART
ftr-370	1301	22	render	render	VERB
ftr-370	1301	23	superfluous	superfluous	ADJ
ftr-370	1301	24	any	any	DET
ftr-370	1301	25	portion	portion	NOUN
ftr-370	1301	26	of	of	ADP
ftr-370	1301	27	it	it	PRON
ftr-370	1301	28	.	.	PUNCT
ftr-370	1302	1	they	they	PRON
ftr-370	1302	2	said	say	VERB
ftr-370	1302	3	that	that	SCONJ
ftr-370	1302	4	if	if	SCONJ
ftr-370	1302	5	courts	court	NOUN
ftr-370	1302	6	were	be	AUX
ftr-370	1302	7	to	to	PART
ftr-370	1302	8	hold	hold	VERB
ftr-370	1302	9	that	that	SCONJ
ftr-370	1302	10	a	a	DET
ftr-370	1302	11	trust	trust	NOUN
ftr-370	1302	12	’s	’s	PART
ftr-370	1302	13	investment	investment	NOUN
ftr-370	1302	14	-	-	PUNCT
ftr-370	1302	15	advice	advice	NOUN
ftr-370	1302	16	fees	fee	NOUN
ftr-370	1302	17	were	be	AUX
ftr-370	1302	18	fully	fully	ADV
ftr-370	1302	19	deductible	deductible	ADJ
ftr-370	1302	20	,	,	PUNCT
ftr-370	1302	21	the	the	DET
ftr-370	1302	22	second	second	ADJ
ftr-370	1302	23	requirement	requirement	NOUN
ftr-370	1302	24	of	of	ADP
ftr-370	1302	25	§	§	PROPN
ftr-370	1302	26	67(e)(1	67(e)(1	NUM
ftr-370	1302	27	)	)	PUNCT
ftr-370	1302	28	2009	2009	NUM
ftr-370	1302	29	]	]	PUNCT
ftr-370	1302	30	recent	recent	ADJ
ftr-370	1302	31	developments	development	NOUN
ftr-370	1302	32	in	in	ADP
ftr-370	1302	33	federal	federal	ADJ
ftr-370	1302	34	income	income	NOUN
ftr-370	1302	35	taxation	taxation	NOUN
ftr-370	1302	36	337	337	NUM
ftr-370	1302	37	would	would	AUX
ftr-370	1302	38	have	have	AUX
ftr-370	1302	39	been	be	AUX
ftr-370	1302	40	rendered	render	VERB
ftr-370	1302	41	meaningless	meaningless	ADJ
ftr-370	1302	42	.	.	PUNCT
ftr-370	1303	1	the	the	DET
ftr-370	1303	2	sixth	sixth	ADJ
ftr-370	1303	3	circuit	circuit	NOUN
ftr-370	1303	4	’s	’s	PART
ftr-370	1303	5	rationale	rationale	NOUN
ftr-370	1303	6	was	be	AUX
ftr-370	1303	7	stated	state	VERB
ftr-370	1303	8	as	as	SCONJ
ftr-370	1303	9	follows	follow	VERB
ftr-370	1303	10	:	:	PUNCT
ftr-370	1303	11	the	the	DET
ftr-370	1303	12	tax	tax	NOUN
ftr-370	1303	13	court	court	NOUN
ftr-370	1303	14	reasoned	reason	VERB
ftr-370	1303	15	that	that	SCONJ
ftr-370	1303	16	“	"	PUNCT
ftr-370	1303	17	[	[	X
ftr-370	1303	18	i]ndividual	i]ndividual	ADJ
ftr-370	1303	19	investors	investor	NOUN
ftr-370	1303	20	routinely	routinely	ADV
ftr-370	1303	21	incur	incur	VERB
ftr-370	1303	22	costs	cost	NOUN
ftr-370	1303	23	for	for	ADP
ftr-370	1303	24	investment	investment	NOUN
ftr-370	1303	25	advice	advice	NOUN
ftr-370	1303	26	as	as	ADP
ftr-370	1303	27	an	an	DET
ftr-370	1303	28	integral	integral	ADJ
ftr-370	1303	29	part	part	NOUN
ftr-370	1303	30	of	of	ADP
ftr-370	1303	31	their	their	PRON
ftr-370	1303	32	investment	investment	NOUN
ftr-370	1303	33	activities	activity	NOUN
ftr-370	1303	34	.	.	PUNCT
ftr-370	1303	35	”	"	PUNCT
ftr-370	1304	1	nevertheless	nevertheless	ADV
ftr-370	1304	2	,	,	PUNCT
ftr-370	1304	3	they	they	PRON
ftr-370	1304	4	are	be	AUX
ftr-370	1304	5	not	not	PART
ftr-370	1304	6	required	require	VERB
ftr-370	1304	7	to	to	PART
ftr-370	1304	8	consult	consult	VERB
ftr-370	1304	9	advisors	advisor	NOUN
ftr-370	1304	10	and	and	CCONJ
ftr-370	1304	11	suffer	suffer	VERB
ftr-370	1304	12	no	no	DET
ftr-370	1304	13	penalties	penalty	NOUN
ftr-370	1304	14	or	or	CCONJ
ftr-370	1304	15	potential	potential	ADJ
ftr-370	1304	16	liability	liability	NOUN
ftr-370	1304	17	if	if	SCONJ
ftr-370	1304	18	they	they	PRON
ftr-370	1304	19	act	act	VERB
ftr-370	1304	20	negligently	negligently	ADV
ftr-370	1304	21	for	for	ADP
ftr-370	1304	22	themselves	themselves	PRON
ftr-370	1304	23	.	.	PUNCT
ftr-370	1305	1	therefore	therefore	ADV
ftr-370	1305	2	,	,	PUNCT
ftr-370	1305	3	fiduciaries	fiduciary	NOUN
ftr-370	1305	4	uniquely	uniquely	ADV
ftr-370	1305	5	occupy	occupy	VERB
ftr-370	1305	6	a	a	DET
ftr-370	1305	7	position	position	NOUN
ftr-370	1305	8	of	of	ADP
ftr-370	1305	9	trust	trust	NOUN
ftr-370	1305	10	for	for	ADP
ftr-370	1305	11	others	other	NOUN
ftr-370	1305	12	and	and	CCONJ
ftr-370	1305	13	have	have	VERB
ftr-370	1305	14	an	an	DET
ftr-370	1305	15	obligation	obligation	NOUN
ftr-370	1305	16	to	to	ADP
ftr-370	1305	17	the	the	DET
ftr-370	1305	18	beneficiaries	beneficiary	NOUN
ftr-370	1305	19	to	to	PART
ftr-370	1305	20	exercise	exercise	VERB
ftr-370	1305	21	proper	proper	ADJ
ftr-370	1305	22	skill	skill	NOUN
ftr-370	1305	23	and	and	CCONJ
ftr-370	1305	24	care	care	VERB
ftr-370	1305	25	with	with	ADP
ftr-370	1305	26	the	the	DET
ftr-370	1305	27	assets	asset	NOUN
ftr-370	1305	28	of	of	ADP
ftr-370	1305	29	the	the	DET
ftr-370	1305	30	trust	trust	NOUN
ftr-370	1305	31	.	.	PUNCT
ftr-370	1306	1	(	(	PUNCT
ftr-370	1306	2	994	994	NUM
ftr-370	1306	3	f.2d	f.2d	X
ftr-370	1306	4	at	at	ADP
ftr-370	1306	5	304	304	NUM
ftr-370	1306	6	)	)	PUNCT
ftr-370	1306	7	.	.	PUNCT
ftr-370	1307	1	a.	a.	NOUN
ftr-370	1308	1	the	the	DET
ftr-370	1308	2	second	second	ADJ
ftr-370	1308	3	circuit	circuit	NOUN
ftr-370	1308	4	affirmed	affirm	VERB
ftr-370	1308	5	rudkin	rudkin	PROPN
ftr-370	1308	6	trust	trust	NOUN
ftr-370	1308	7	and	and	CCONJ
ftr-370	1308	8	gave	give	VERB
ftr-370	1308	9	a	a	DET
ftr-370	1308	10	third	third	ADJ
ftr-370	1308	11	interpretation	interpretation	NOUN
ftr-370	1308	12	of	of	ADP
ftr-370	1308	13	“	"	PUNCT
ftr-370	1308	14	an	an	DET
ftr-370	1308	15	unambiguous	unambiguous	ADJ
ftr-370	1308	16	statute	statute	NOUN
ftr-370	1308	17	.	.	PUNCT
ftr-370	1308	18	”	"	PUNCT
ftr-370	1309	1	467	467	NUM
ftr-370	1309	2	f.3d	f.3d	NUM
ftr-370	1309	3	149	149	NUM
ftr-370	1309	4	(	(	PUNCT
ftr-370	1309	5	2d	2d	NUM
ftr-370	1309	6	cir	cir	NOUN
ftr-370	1309	7	.	.	PUNCT
ftr-370	1310	1	10/18/06	10/18/06	NUM
ftr-370	1310	2	)	)	PUNCT
ftr-370	1310	3	(	(	PUNCT
ftr-370	1310	4	2	2	NUM
ftr-370	1310	5	-	-	SYM
ftr-370	1310	6	0	0	NUM
ftr-370	1310	7	)	)	PUNCT
ftr-370	1310	8	.	.	PUNCT
ftr-370	1311	1	judge	judge	PROPN
ftr-370	1311	2	sotomayor	sotomayor	PROPN
ftr-370	1311	3	held	hold	VERB
ftr-370	1311	4	that	that	SCONJ
ftr-370	1311	5	§	§	PROPN
ftr-370	1311	6	67(e	67(e	NUM
ftr-370	1311	7	)	)	PUNCT
ftr-370	1311	8	was	be	AUX
ftr-370	1311	9	unambiguous	unambiguous	ADJ
ftr-370	1311	10	and	and	CCONJ
ftr-370	1311	11	permitted	permit	VERB
ftr-370	1311	12	a	a	DET
ftr-370	1311	13	full	full	ADJ
ftr-370	1311	14	deduction	deduction	NOUN
ftr-370	1311	15	only	only	ADV
ftr-370	1311	16	for	for	ADP
ftr-370	1311	17	those	those	DET
ftr-370	1311	18	types	type	NOUN
ftr-370	1311	19	of	of	ADP
ftr-370	1311	20	trust	trust	NOUN
ftr-370	1311	21	expenses	expense	NOUN
ftr-370	1311	22	that	that	SCONJ
ftr-370	1311	23	an	an	DET
ftr-370	1311	24	individual	individual	NOUN
ftr-370	1311	25	could	could	AUX
ftr-370	1311	26	not	not	PART
ftr-370	1311	27	possibly	possibly	ADV
ftr-370	1311	28	incur	incur	VERB
ftr-370	1311	29	.	.	PUNCT
ftr-370	1312	1	b.	b.	PROPN
ftr-370	1313	1	the	the	DET
ftr-370	1313	2	treasury	treasury	PROPN
ftr-370	1313	3	tried	try	VERB
ftr-370	1313	4	to	to	PART
ftr-370	1313	5	preempt	preempt	VERB
ftr-370	1313	6	the	the	DET
ftr-370	1313	7	supreme	supreme	PROPN
ftr-370	1313	8	court	court	PROPN
ftr-370	1313	9	with	with	ADP
ftr-370	1313	10	proposed	propose	VERB
ftr-370	1313	11	regulations	regulation	NOUN
ftr-370	1313	12	.	.	PUNCT
ftr-370	1314	1	reg-128224	reg-128224	PROPN
ftr-370	1314	2	-	-	PUNCT
ftr-370	1314	3	06	06	NUM
ftr-370	1314	4	,	,	PUNCT
ftr-370	1314	5	section	section	NOUN
ftr-370	1314	6	67	67	NUM
ftr-370	1314	7	limitations	limitation	NOUN
ftr-370	1314	8	on	on	ADP
ftr-370	1314	9	estates	estate	NOUN
ftr-370	1314	10	or	or	CCONJ
ftr-370	1314	11	trusts	trust	NOUN
ftr-370	1314	12	,	,	PUNCT
ftr-370	1314	13	72	72	NUM
ftr-370	1314	14	f.r	f.r	NOUN
ftr-370	1314	15	.	.	NOUN
ftr-370	1314	16	41243	41243	NUM
ftr-370	1314	17	(	(	PUNCT
ftr-370	1314	18	7/27/07	7/27/07	NUM
ftr-370	1314	19	)	)	PUNCT
ftr-370	1314	20	.	.	PUNCT
ftr-370	1315	1	prop	prop	NOUN
ftr-370	1315	2	.	.	PUNCT
ftr-370	1316	1	reg	reg	PROPN
ftr-370	1316	2	.	.	PUNCT
ftr-370	1317	1	§	§	PROPN
ftr-370	1317	2	1.67	1.67	NUM
ftr-370	1317	3	-	-	SYM
ftr-370	1317	4	4	4	NUM
ftr-370	1317	5	would	would	AUX
ftr-370	1317	6	provide	provide	VERB
ftr-370	1317	7	that	that	SCONJ
ftr-370	1317	8	costs	cost	NOUN
ftr-370	1317	9	incurred	incur	VERB
ftr-370	1317	10	by	by	ADP
ftr-370	1317	11	estates	estate	NOUN
ftr-370	1317	12	or	or	CCONJ
ftr-370	1317	13	non	non	ADJ
ftr-370	1317	14	-	-	NOUN
ftr-370	1317	15	grantor	grantor	NOUN
ftr-370	1317	16	trusts	trust	NOUN
ftr-370	1317	17	that	that	PRON
ftr-370	1317	18	are	be	AUX
ftr-370	1317	19	unique	unique	ADJ
ftr-370	1317	20	to	to	ADP
ftr-370	1317	21	an	an	DET
ftr-370	1317	22	estate	estate	NOUN
ftr-370	1317	23	or	or	CCONJ
ftr-370	1317	24	trust	trust	NOUN
ftr-370	1317	25	are	be	AUX
ftr-370	1317	26	not	not	PART
ftr-370	1317	27	subject	subject	ADJ
ftr-370	1317	28	to	to	ADP
ftr-370	1317	29	the	the	DET
ftr-370	1317	30	2	2	NUM
ftr-370	1317	31	percent	percent	NOUN
ftr-370	1317	32	floor	floor	NOUN
ftr-370	1317	33	of	of	ADP
ftr-370	1317	34	§	§	PROPN
ftr-370	1317	35	67	67	NUM
ftr-370	1317	36	.	.	PUNCT
ftr-370	1318	1	under	under	ADP
ftr-370	1318	2	prop	prop	NOUN
ftr-370	1318	3	.	.	PUNCT
ftr-370	1319	1	reg	reg	NOUN
ftr-370	1319	2	.	.	PUNCT
ftr-370	1320	1	§	§	PROPN
ftr-370	1320	2	1.67	1.67	NUM
ftr-370	1320	3	-	-	PUNCT
ftr-370	1320	4	4(b	4(b	NUM
ftr-370	1320	5	)	)	PUNCT
ftr-370	1320	6	,	,	PUNCT
ftr-370	1320	7	a	a	DET
ftr-370	1320	8	cost	cost	NOUN
ftr-370	1320	9	is	be	AUX
ftr-370	1320	10	unique	unique	ADJ
ftr-370	1320	11	to	to	ADP
ftr-370	1320	12	an	an	DET
ftr-370	1320	13	estate	estate	NOUN
ftr-370	1320	14	or	or	CCONJ
ftr-370	1320	15	trust	trust	NOUN
ftr-370	1320	16	if	if	SCONJ
ftr-370	1320	17	an	an	DET
ftr-370	1320	18	individual	individual	NOUN
ftr-370	1320	19	could	could	AUX
ftr-370	1320	20	not	not	PART
ftr-370	1320	21	have	have	AUX
ftr-370	1320	22	incurred	incur	VERB
ftr-370	1320	23	that	that	DET
ftr-370	1320	24	cost	cost	NOUN
ftr-370	1320	25	in	in	ADP
ftr-370	1320	26	connection	connection	NOUN
ftr-370	1320	27	with	with	ADP
ftr-370	1320	28	property	property	NOUN
ftr-370	1320	29	not	not	PART
ftr-370	1320	30	held	hold	VERB
ftr-370	1320	31	in	in	ADP
ftr-370	1320	32	an	an	DET
ftr-370	1320	33	estate	estate	NOUN
ftr-370	1320	34	or	or	CCONJ
ftr-370	1320	35	trust	trust	NOUN
ftr-370	1320	36	.	.	PUNCT
ftr-370	1321	1	any	any	DET
ftr-370	1321	2	miscellaneous	miscellaneous	ADJ
ftr-370	1321	3	itemized	itemize	VERB
ftr-370	1321	4	deductions	deduction	NOUN
ftr-370	1321	5	that	that	PRON
ftr-370	1321	6	do	do	AUX
ftr-370	1321	7	not	not	PART
ftr-370	1321	8	meet	meet	VERB
ftr-370	1321	9	this	this	DET
ftr-370	1321	10	standard	standard	NOUN
ftr-370	1321	11	are	be	AUX
ftr-370	1321	12	subject	subject	ADJ
ftr-370	1321	13	to	to	ADP
ftr-370	1321	14	the	the	DET
ftr-370	1321	15	2	2	NUM
ftr-370	1321	16	percent	percent	NOUN
ftr-370	1321	17	floor	floor	NOUN
ftr-370	1321	18	.	.	PUNCT
ftr-370	1322	1	prop	prop	NOUN
ftr-370	1322	2	.	.	PUNCT
ftr-370	1323	1	reg	reg	PROPN
ftr-370	1323	2	.	.	PUNCT
ftr-370	1324	1	§	§	PROPN
ftr-370	1324	2	1.67	1.67	NUM
ftr-370	1324	3	-	-	SYM
ftr-370	1324	4	4(c	4(c	NUM
ftr-370	1324	5	)	)	PUNCT
ftr-370	1324	6	prevents	prevent	VERB
ftr-370	1324	7	circumvention	circumvention	NOUN
ftr-370	1324	8	of	of	ADP
ftr-370	1324	9	the	the	DET
ftr-370	1324	10	limitation	limitation	NOUN
ftr-370	1324	11	by	by	ADP
ftr-370	1324	12	“	"	PUNCT
ftr-370	1324	13	bundling	bundle	VERB
ftr-370	1324	14	”	"	PUNCT
ftr-370	1324	15	investment	investment	NOUN
ftr-370	1324	16	advisory	advisory	ADJ
ftr-370	1324	17	fees	fee	NOUN
ftr-370	1324	18	and	and	CCONJ
ftr-370	1324	19	trustees	trustee	NOUN
ftr-370	1324	20	’	'	PUNCT
ftr-370	1324	21	fees	fee	NOUN
ftr-370	1324	22	into	into	ADP
ftr-370	1324	23	a	a	DET
ftr-370	1324	24	single	single	ADJ
ftr-370	1324	25	fee	fee	NOUN
ftr-370	1324	26	.	.	PUNCT
ftr-370	1325	1	if	if	SCONJ
ftr-370	1325	2	an	an	DET
ftr-370	1325	3	estate	estate	NOUN
ftr-370	1325	4	or	or	CCONJ
ftr-370	1325	5	non	non	ADJ
ftr-370	1325	6	-	-	ADJ
ftr-370	1325	7	grantor	grantor	NOUN
ftr-370	1325	8	trust	trust	NOUN
ftr-370	1325	9	pays	pay	VERB
ftr-370	1325	10	a	a	DET
ftr-370	1325	11	single	single	ADJ
ftr-370	1325	12	fee	fee	NOUN
ftr-370	1325	13	that	that	PRON
ftr-370	1325	14	includes	include	VERB
ftr-370	1325	15	both	both	DET
ftr-370	1325	16	costs	cost	NOUN
ftr-370	1325	17	that	that	PRON
ftr-370	1325	18	are	be	AUX
ftr-370	1325	19	unique	unique	ADJ
ftr-370	1325	20	to	to	ADP
ftr-370	1325	21	estates	estate	NOUN
ftr-370	1325	22	and	and	CCONJ
ftr-370	1325	23	trusts	trust	NOUN
ftr-370	1325	24	and	and	CCONJ
ftr-370	1325	25	costs	cost	NOUN
ftr-370	1325	26	that	that	PRON
ftr-370	1325	27	are	be	AUX
ftr-370	1325	28	not	not	PART
ftr-370	1325	29	,	,	PUNCT
ftr-370	1325	30	the	the	DET
ftr-370	1325	31	fee	fee	NOUN
ftr-370	1325	32	must	must	AUX
ftr-370	1325	33	be	be	AUX
ftr-370	1325	34	allocated	allocate	VERB
ftr-370	1325	35	between	between	ADP
ftr-370	1325	36	the	the	DET
ftr-370	1325	37	two	two	NUM
ftr-370	1325	38	types	type	NOUN
ftr-370	1325	39	of	of	ADP
ftr-370	1325	40	costs	cost	NOUN
ftr-370	1325	41	.	.	PUNCT
ftr-370	1326	1	the	the	DET
ftr-370	1326	2	regulations	regulation	NOUN
ftr-370	1326	3	provide	provide	VERB
ftr-370	1326	4	a	a	DET
ftr-370	1326	5	non	non	ADJ
ftr-370	1326	6	-	-	ADJ
ftr-370	1326	7	exclusive	exclusive	ADJ
ftr-370	1326	8	list	list	NOUN
ftr-370	1326	9	of	of	ADP
ftr-370	1326	10	services	service	NOUN
ftr-370	1326	11	for	for	ADP
ftr-370	1326	12	which	which	PRON
ftr-370	1326	13	the	the	DET
ftr-370	1326	14	cost	cost	NOUN
ftr-370	1326	15	is	be	AUX
ftr-370	1326	16	either	either	CCONJ
ftr-370	1326	17	exempt	exempt	ADJ
ftr-370	1326	18	from	from	ADP
ftr-370	1326	19	or	or	CCONJ
ftr-370	1326	20	subject	subject	ADJ
ftr-370	1326	21	to	to	ADP
ftr-370	1326	22	the	the	DET
ftr-370	1326	23	2	2	NUM
ftr-370	1326	24	percent	percent	NOUN
ftr-370	1326	25	floor	floor	NOUN
ftr-370	1326	26	.	.	PUNCT
ftr-370	1327	1	the	the	DET
ftr-370	1327	2	regulations	regulation	NOUN
ftr-370	1327	3	will	will	AUX
ftr-370	1327	4	apply	apply	VERB
ftr-370	1327	5	to	to	ADP
ftr-370	1327	6	payments	payment	NOUN
ftr-370	1327	7	made	make	VERB
ftr-370	1327	8	after	after	ADP
ftr-370	1327	9	the	the	DET
ftr-370	1327	10	date	date	NOUN
ftr-370	1327	11	final	final	ADJ
ftr-370	1327	12	regulations	regulation	NOUN
ftr-370	1327	13	are	be	AUX
ftr-370	1327	14	published	publish	VERB
ftr-370	1327	15	in	in	ADP
ftr-370	1327	16	federal	federal	ADJ
ftr-370	1327	17	register	register	NOUN
ftr-370	1327	18	.	.	PUNCT
ftr-370	1328	1	•	•	NOUN
ftr-370	1328	2	under	under	ADP
ftr-370	1328	3	the	the	DET
ftr-370	1328	4	reasoning	reasoning	NOUN
ftr-370	1328	5	of	of	ADP
ftr-370	1328	6	national	national	ADJ
ftr-370	1328	7	cable	cable	NOUN
ftr-370	1328	8	&	&	CCONJ
ftr-370	1328	9	telecommunications	telecommunications	PROPN
ftr-370	1328	10	ass’n	ass’n	PROPN
ftr-370	1328	11	v.	v.	ADP
ftr-370	1328	12	brand	brand	NOUN
ftr-370	1328	13	x	x	PUNCT
ftr-370	1328	14	internet	internet	NOUN
ftr-370	1328	15	services	service	NOUN
ftr-370	1328	16	,	,	PUNCT
ftr-370	1328	17	545	545	NUM
ftr-370	1328	18	u.s	u.s	PROPN
ftr-370	1328	19	.	.	PROPN
ftr-370	1328	20	967	967	NUM
ftr-370	1328	21	(	(	PUNCT
ftr-370	1328	22	2005	2005	NUM
ftr-370	1328	23	)	)	PUNCT
ftr-370	1328	24	,	,	PUNCT
ftr-370	1328	25	a	a	DET
ftr-370	1328	26	court	court	NOUN
ftr-370	1328	27	’s	’s	PART
ftr-370	1328	28	interpretation	interpretation	NOUN
ftr-370	1328	29	of	of	ADP
ftr-370	1328	30	a	a	DET
ftr-370	1328	31	statute	statute	NOUN
ftr-370	1328	32	trumps	trump	VERB
ftr-370	1328	33	an	an	DET
ftr-370	1328	34	agency	agency	NOUN
ftr-370	1328	35	’s	’s	PART
ftr-370	1328	36	subsequent	subsequent	ADJ
ftr-370	1328	37	regulation	regulation	NOUN
ftr-370	1328	38	“	"	PUNCT
ftr-370	1328	39	under	under	ADP
ftr-370	1328	40	the	the	DET
ftr-370	1328	41	doctrine	doctrine	NOUN
ftr-370	1328	42	of	of	ADP
ftr-370	1328	43	stare	stare	ADJ
ftr-370	1328	44	decisis	decisis	NOUN
ftr-370	1328	45	only	only	ADV
ftr-370	1328	46	if	if	SCONJ
ftr-370	1328	47	the	the	DET
ftr-370	1328	48	prior	prior	ADJ
ftr-370	1328	49	court	court	NOUN
ftr-370	1328	50	holding	holding	NOUN
ftr-370	1328	51	‘	'	PUNCT
ftr-370	1328	52	determined	determine	VERB
ftr-370	1328	53	a	a	DET
ftr-370	1328	54	statute	statute	NOUN
ftr-370	1328	55	’s	’s	PART
ftr-370	1328	56	clear	clear	ADJ
ftr-370	1328	57	meaning	meaning	NOUN
ftr-370	1328	58	.	.	PUNCT
ftr-370	1328	59	’	'	PUNCT
ftr-370	1328	60	...	...	PUNCT
ftr-370	1329	1	[	[	X
ftr-370	1329	2	a	a	X
ftr-370	1329	3	]	]	X
ftr-370	1329	4	court	court	NOUN
ftr-370	1329	5	’s	’s	PART
ftr-370	1329	6	prior	prior	ADJ
ftr-370	1329	7	interpretation	interpretation	NOUN
ftr-370	1329	8	of	of	ADP
ftr-370	1329	9	a	a	DET
ftr-370	1329	10	statute	statute	NOUN
ftr-370	1329	11	...	...	PUNCT
ftr-370	1329	12	overrides	override	VERB
ftr-370	1329	13	an	an	DET
ftr-370	1329	14	agency	agency	NOUN
ftr-370	1329	15	’s	’s	PART
ftr-370	1329	16	interpretation	interpretation	NOUN
ftr-370	1329	17	only	only	ADV
ftr-370	1329	18	if	if	SCONJ
ftr-370	1329	19	the	the	DET
ftr-370	1329	20	relevant	relevant	ADJ
ftr-370	1329	21	court	court	NOUN
ftr-370	1329	22	decision	decision	NOUN
ftr-370	1329	23	held	hold	VERB
ftr-370	1329	24	the	the	DET
ftr-370	1329	25	statute	statute	NOUN
ftr-370	1329	26	unambiguous	unambiguous	ADJ
ftr-370	1329	27	.	.	PUNCT
ftr-370	1329	28	”	"	PUNCT
ftr-370	1330	1	otherwise	otherwise	ADV
ftr-370	1330	2	the	the	DET
ftr-370	1330	3	validity	validity	NOUN
ftr-370	1330	4	of	of	ADP
ftr-370	1330	5	the	the	DET
ftr-370	1330	6	regulation	regulation	NOUN
ftr-370	1330	7	is	be	AUX
ftr-370	1330	8	determined	determine	VERB
ftr-370	1330	9	under	under	ADP
ftr-370	1330	10	338	338	NUM
ftr-370	1330	11	florida	florida	PROPN
ftr-370	1330	12	tax	tax	NOUN
ftr-370	1330	13	review	review	NOUN
ftr-370	1331	1	[	[	X
ftr-370	1331	2	vol	vol	NOUN
ftr-370	1331	3	.	.	PUNCT
ftr-370	1331	4	9	9	NUM
ftr-370	1331	5	:	:	SYM
ftr-370	1331	6	si	si	X
ftr-370	1331	7	chevron	chevron	PROPN
ftr-370	1331	8	u.s.a	u.s.a	PROPN
ftr-370	1331	9	.	.	PROPN
ftr-370	1331	10	inc	inc	PROPN
ftr-370	1331	11	.	.	PROPN
ftr-370	1332	1	v.	v.	ADP
ftr-370	1332	2	natural	natural	ADJ
ftr-370	1332	3	resources	resource	NOUN
ftr-370	1332	4	defense	defense	PROPN
ftr-370	1332	5	council	council	PROPN
ftr-370	1332	6	,	,	PUNCT
ftr-370	1332	7	inc	inc	PROPN
ftr-370	1332	8	.	.	PROPN
ftr-370	1332	9	,	,	PUNCT
ftr-370	1332	10	467	467	NUM
ftr-370	1332	11	u.s	u.s	PROPN
ftr-370	1332	12	.	.	PROPN
ftr-370	1332	13	837	837	NUM
ftr-370	1332	14	(	(	PUNCT
ftr-370	1332	15	1984	1984	NUM
ftr-370	1332	16	)	)	PUNCT
ftr-370	1332	17	.	.	PUNCT
ftr-370	1333	1	c.	c.	PROPN
ftr-370	1334	1	the	the	DET
ftr-370	1334	2	supreme	supreme	PROPN
ftr-370	1334	3	court	court	PROPN
ftr-370	1334	4	issued	issue	VERB
ftr-370	1334	5	the	the	DET
ftr-370	1334	6	writ	writ	NOUN
ftr-370	1334	7	of	of	ADP
ftr-370	1334	8	certiorari	certiorari	NOUN
ftr-370	1334	9	to	to	PART
ftr-370	1334	10	resolve	resolve	VERB
ftr-370	1334	11	the	the	DET
ftr-370	1334	12	conflict	conflict	NOUN
ftr-370	1334	13	between	between	ADP
ftr-370	1334	14	the	the	DET
ftr-370	1334	15	second	second	ADJ
ftr-370	1334	16	and	and	CCONJ
ftr-370	1334	17	sixth	sixth	ADJ
ftr-370	1334	18	circuits	circuit	NOUN
ftr-370	1334	19	,	,	PUNCT
ftr-370	1334	20	but	but	CCONJ
ftr-370	1334	21	decided	decide	VERB
ftr-370	1334	22	to	to	PART
ftr-370	1334	23	follow	follow	VERB
ftr-370	1334	24	the	the	DET
ftr-370	1334	25	federal	federal	ADJ
ftr-370	1334	26	and	and	CCONJ
ftr-370	1334	27	fourth	fourth	ADJ
ftr-370	1334	28	circuits	circuit	NOUN
ftr-370	1334	29	.	.	PUNCT
ftr-370	1335	1	the	the	DET
ftr-370	1335	2	supreme	supreme	PROPN
ftr-370	1335	3	court	court	PROPN
ftr-370	1335	4	affirmed	affirm	VERB
ftr-370	1335	5	rudkin	rudkin	PROPN
ftr-370	1335	6	trust	trust	PROPN
ftr-370	1335	7	sub	sub	PROPN
ftr-370	1335	8	nom	nom	PROPN
ftr-370	1335	9	.	.	PROPN
ftr-370	1335	10	knight	knight	PROPN
ftr-370	1335	11	v.	v.	PROPN
ftr-370	1335	12	commissioner	commissioner	PROPN
ftr-370	1335	13	,	,	PUNCT
ftr-370	1335	14	128	128	NUM
ftr-370	1335	15	s.	s.	PROPN
ftr-370	1335	16	ct	ct	PROPN
ftr-370	1335	17	.	.	PROPN
ftr-370	1336	1	782	782	NUM
ftr-370	1336	2	(	(	PUNCT
ftr-370	1336	3	1/16/08	1/16/08	NUM
ftr-370	1336	4	)	)	PUNCT
ftr-370	1336	5	(	(	PUNCT
ftr-370	1336	6	9	9	NUM
ftr-370	1336	7	-	-	SYM
ftr-370	1336	8	0	0	NUM
ftr-370	1336	9	)	)	PUNCT
ftr-370	1336	10	.	.	PUNCT
ftr-370	1337	1	the	the	DET
ftr-370	1337	2	court	court	NOUN
ftr-370	1337	3	affirmed	affirm	VERB
ftr-370	1337	4	the	the	DET
ftr-370	1337	5	second	second	ADJ
ftr-370	1337	6	circuit	circuit	NOUN
ftr-370	1337	7	in	in	ADP
ftr-370	1337	8	an	an	DET
ftr-370	1337	9	opinion	opinion	NOUN
ftr-370	1337	10	written	write	VERB
ftr-370	1337	11	by	by	ADP
ftr-370	1337	12	chief	chief	ADJ
ftr-370	1337	13	justice	justice	NOUN
ftr-370	1337	14	roberts	roberts	PROPN
ftr-370	1337	15	but	but	CCONJ
ftr-370	1337	16	rejected	reject	VERB
ftr-370	1337	17	the	the	DET
ftr-370	1337	18	second	second	ADJ
ftr-370	1337	19	circuit	circuit	NOUN
ftr-370	1337	20	test	test	NOUN
ftr-370	1337	21	in	in	ADP
ftr-370	1337	22	favour	favour	NOUN
ftr-370	1337	23	of	of	ADP
ftr-370	1337	24	the	the	DET
ftr-370	1337	25	test	test	NOUN
ftr-370	1337	26	of	of	ADP
ftr-370	1337	27	whether	whether	SCONJ
ftr-370	1337	28	individuals	individual	NOUN
ftr-370	1337	29	commonly	commonly	ADV
ftr-370	1337	30	employ	employ	VERB
ftr-370	1337	31	investment	investment	NOUN
ftr-370	1337	32	advisors	advisor	NOUN
ftr-370	1337	33	set	set	VERB
ftr-370	1337	34	forth	forth	ADP
ftr-370	1337	35	in	in	ADP
ftr-370	1337	36	mellon	mellon	PROPN
ftr-370	1337	37	bank	bank	PROPN
ftr-370	1337	38	and	and	CCONJ
ftr-370	1337	39	scott	scott	PROPN
ftr-370	1337	40	.	.	PUNCT
ftr-370	1338	1	this	this	DET
ftr-370	1338	2	holding	holding	NOUN
ftr-370	1338	3	leaves	leave	VERB
ftr-370	1338	4	the	the	DET
ftr-370	1338	5	final	final	ADJ
ftr-370	1338	6	resolution	resolution	NOUN
ftr-370	1338	7	to	to	ADP
ftr-370	1338	8	a	a	DET
ftr-370	1338	9	factual	factual	ADJ
ftr-370	1338	10	inquiry	inquiry	NOUN
ftr-370	1338	11	and	and	CCONJ
ftr-370	1338	12	the	the	DET
ftr-370	1338	13	results	result	NOUN
ftr-370	1338	14	could	could	AUX
ftr-370	1338	15	differ	differ	VERB
ftr-370	1338	16	in	in	ADP
ftr-370	1338	17	different	different	ADJ
ftr-370	1338	18	cases	case	NOUN
ftr-370	1338	19	.	.	PUNCT
ftr-370	1339	1	d.	d.	PROPN
ftr-370	1339	2	meanwhile	meanwhile	ADV
ftr-370	1339	3	,	,	PUNCT
ftr-370	1339	4	bundled	bundled	ADJ
ftr-370	1339	5	fiduciary	fiduciary	ADJ
ftr-370	1339	6	fees	fee	NOUN
ftr-370	1339	7	may	may	AUX
ftr-370	1339	8	be	be	AUX
ftr-370	1339	9	deducted	deduct	VERB
ftr-370	1339	10	in	in	ADP
ftr-370	1339	11	full	full	ADJ
ftr-370	1339	12	.	.	PUNCT
ftr-370	1340	1	notice	notice	PROPN
ftr-370	1340	2	2008	2008	NUM
ftr-370	1340	3	-	-	SYM
ftr-370	1340	4	32	32	NUM
ftr-370	1340	5	,	,	PUNCT
ftr-370	1340	6	2008	2008	NUM
ftr-370	1340	7	-	-	SYM
ftr-370	1340	8	11	11	NUM
ftr-370	1340	9	i.r.b	i.r.b	NOUN
ftr-370	1340	10	.	.	PUNCT
ftr-370	1341	1	593	593	NUM
ftr-370	1341	2	(	(	PUNCT
ftr-370	1341	3	2/27/08	2/27/08	NUM
ftr-370	1341	4	)	)	PUNCT
ftr-370	1341	5	.	.	PUNCT
ftr-370	1342	1	this	this	DET
ftr-370	1342	2	notice	notice	NOUN
ftr-370	1342	3	provides	provide	VERB
ftr-370	1342	4	interim	interim	ADJ
ftr-370	1342	5	guidance	guidance	NOUN
ftr-370	1342	6	on	on	ADP
ftr-370	1342	7	the	the	DET
ftr-370	1342	8	treatment	treatment	NOUN
ftr-370	1342	9	of	of	ADP
ftr-370	1342	10	investment	investment	NOUN
ftr-370	1342	11	advisory	advisory	ADJ
ftr-370	1342	12	costs	cost	NOUN
ftr-370	1342	13	subject	subject	ADJ
ftr-370	1342	14	to	to	ADP
ftr-370	1342	15	the	the	DET
ftr-370	1342	16	2	2	NUM
ftr-370	1342	17	percent	percent	NOUN
ftr-370	1342	18	floor	floor	NOUN
ftr-370	1342	19	of	of	ADP
ftr-370	1342	20	§	§	PROPN
ftr-370	1342	21	67	67	NUM
ftr-370	1342	22	that	that	PRON
ftr-370	1342	23	are	be	AUX
ftr-370	1342	24	bundled	bundle	VERB
ftr-370	1342	25	as	as	ADP
ftr-370	1342	26	part	part	NOUN
ftr-370	1342	27	of	of	ADP
ftr-370	1342	28	a	a	DET
ftr-370	1342	29	single	single	ADJ
ftr-370	1342	30	fiduciary	fiduciary	ADJ
ftr-370	1342	31	fee	fee	NOUN
ftr-370	1342	32	for	for	ADP
ftr-370	1342	33	years	year	NOUN
ftr-370	1342	34	beginning	begin	VERB
ftr-370	1342	35	before	before	ADP
ftr-370	1342	36	1/1/08	1/1/08	PROPN
ftr-370	1342	37	.	.	PUNCT
ftr-370	1343	1	it	it	PRON
ftr-370	1343	2	provides	provide	VERB
ftr-370	1343	3	that	that	SCONJ
ftr-370	1343	4	the	the	DET
ftr-370	1343	5	taxpayer	taxpayer	NOUN
ftr-370	1343	6	may	may	AUX
ftr-370	1343	7	deduct	deduct	VERB
ftr-370	1343	8	the	the	DET
ftr-370	1343	9	full	full	ADJ
ftr-370	1343	10	amount	amount	NOUN
ftr-370	1343	11	of	of	ADP
ftr-370	1343	12	the	the	DET
ftr-370	1343	13	bundled	bundle	VERB
ftr-370	1343	14	fiduciary	fiduciary	ADJ
ftr-370	1343	15	fee	fee	NOUN
ftr-370	1343	16	without	without	ADP
ftr-370	1343	17	regard	regard	NOUN
ftr-370	1343	18	to	to	ADP
ftr-370	1343	19	the	the	DET
ftr-370	1343	20	2	2	NUM
ftr-370	1343	21	percent	percent	NOUN
ftr-370	1343	22	floor	floor	NOUN
ftr-370	1343	23	.	.	PUNCT
ftr-370	1344	1	e.	e.	PROPN
ftr-370	1344	2	ditto	ditto	PROPN
ftr-370	1344	3	for	for	ADP
ftr-370	1344	4	the	the	DET
ftr-370	1344	5	year	year	NOUN
ftr-370	1344	6	2008	2008	NUM
ftr-370	1344	7	,	,	PUNCT
ftr-370	1344	8	except	except	SCONJ
ftr-370	1344	9	for	for	ADP
ftr-370	1344	10	payments	payment	NOUN
ftr-370	1344	11	by	by	ADP
ftr-370	1344	12	the	the	DET
ftr-370	1344	13	fiduciary	fiduciary	ADJ
ftr-370	1344	14	to	to	ADP
ftr-370	1344	15	third	third	ADJ
ftr-370	1344	16	parties	party	NOUN
ftr-370	1344	17	for	for	ADP
ftr-370	1344	18	expenses	expense	NOUN
ftr-370	1344	19	subject	subject	ADJ
ftr-370	1344	20	to	to	ADP
ftr-370	1344	21	the	the	DET
ftr-370	1344	22	2	2	NUM
ftr-370	1344	23	-	-	PUNCT
ftr-370	1344	24	percent	percent	NOUN
ftr-370	1344	25	floor	floor	NOUN
ftr-370	1344	26	.	.	PUNCT
ftr-370	1345	1	notice	notice	VERB
ftr-370	1345	2	2008	2008	NUM
ftr-370	1345	3	-	-	SYM
ftr-370	1345	4	116	116	NUM
ftr-370	1345	5	,	,	PUNCT
ftr-370	1345	6	2008	2008	NUM
ftr-370	1345	7	-	-	SYM
ftr-370	1345	8	52	52	NUM
ftr-370	1345	9	i.r.b	i.r.b	NOUN
ftr-370	1345	10	.	.	PUNCT
ftr-370	1346	1	1372	1372	NUM
ftr-370	1346	2	(	(	PUNCT
ftr-370	1346	3	12/29/08	12/29/08	NUM
ftr-370	1346	4	)	)	PUNCT
ftr-370	1346	5	.	.	PUNCT
ftr-370	1347	1	this	this	DET
ftr-370	1347	2	notice	notice	NOUN
ftr-370	1347	3	modifies	modify	VERB
ftr-370	1347	4	and	and	CCONJ
ftr-370	1347	5	supersedes	supersede	VERB
ftr-370	1347	6	notice	notice	NOUN
ftr-370	1347	7	2008	2008	NUM
ftr-370	1347	8	-	-	SYM
ftr-370	1347	9	32	32	NUM
ftr-370	1347	10	,	,	PUNCT
ftr-370	1347	11	2008	2008	NUM
ftr-370	1347	12	-	-	SYM
ftr-370	1347	13	11	11	NUM
ftr-370	1347	14	i.r.b	i.r.b	NOUN
ftr-370	1347	15	.	.	PUNCT
ftr-370	1347	16	593	593	NUM
ftr-370	1347	17	,	,	PUNCT
ftr-370	1347	18	extending	extend	VERB
ftr-370	1347	19	its	its	PRON
ftr-370	1347	20	relief	relief	NOUN
ftr-370	1347	21	.	.	PUNCT
ftr-370	1348	1	taxpayers	taxpayer	NOUN
ftr-370	1348	2	are	be	AUX
ftr-370	1348	3	not	not	PART
ftr-370	1348	4	required	require	VERB
ftr-370	1348	5	to	to	PART
ftr-370	1348	6	determine	determine	VERB
ftr-370	1348	7	the	the	DET
ftr-370	1348	8	portion	portion	NOUN
ftr-370	1348	9	of	of	ADP
ftr-370	1348	10	a	a	DET
ftr-370	1348	11	bundled	bundle	VERB
ftr-370	1348	12	fiduciary	fiduciary	ADJ
ftr-370	1348	13	fee	fee	NOUN
ftr-370	1348	14	that	that	PRON
ftr-370	1348	15	is	be	AUX
ftr-370	1348	16	subject	subject	ADJ
ftr-370	1348	17	to	to	ADP
ftr-370	1348	18	the	the	DET
ftr-370	1348	19	§	§	PROPN
ftr-370	1348	20	67	67	NUM
ftr-370	1348	21	2	2	NUM
ftr-370	1348	22	-	-	PUNCT
ftr-370	1348	23	percent	percent	NOUN
ftr-370	1348	24	floor	floor	NOUN
ftr-370	1348	25	for	for	ADP
ftr-370	1348	26	any	any	DET
ftr-370	1348	27	taxable	taxable	ADJ
ftr-370	1348	28	year	year	NOUN
ftr-370	1348	29	beginning	begin	VERB
ftr-370	1348	30	before	before	ADP
ftr-370	1348	31	january	january	PROPN
ftr-370	1348	32	1	1	NUM
ftr-370	1348	33	,	,	PUNCT
ftr-370	1348	34	2009	2009	NUM
ftr-370	1348	35	.	.	PUNCT
ftr-370	1349	1	the	the	DET
ftr-370	1349	2	full	full	ADJ
ftr-370	1349	3	amount	amount	NOUN
ftr-370	1349	4	of	of	ADP
ftr-370	1349	5	the	the	DET
ftr-370	1349	6	bundled	bundle	VERB
ftr-370	1349	7	fiduciary	fiduciary	ADJ
ftr-370	1349	8	fee	fee	NOUN
ftr-370	1349	9	is	be	AUX
ftr-370	1349	10	deductible	deductible	ADJ
ftr-370	1349	11	;	;	PUNCT
ftr-370	1349	12	however	however	ADV
ftr-370	1349	13	,	,	PUNCT
ftr-370	1349	14	payments	payment	NOUN
ftr-370	1349	15	by	by	ADP
ftr-370	1349	16	the	the	DET
ftr-370	1349	17	fiduciary	fiduciary	ADJ
ftr-370	1349	18	to	to	ADP
ftr-370	1349	19	third	third	ADJ
ftr-370	1349	20	parties	party	NOUN
ftr-370	1349	21	for	for	ADP
ftr-370	1349	22	expenses	expense	NOUN
ftr-370	1349	23	subject	subject	ADJ
ftr-370	1349	24	to	to	ADP
ftr-370	1349	25	the	the	DET
ftr-370	1349	26	2	2	NUM
ftr-370	1349	27	-	-	PUNCT
ftr-370	1349	28	percent	percent	NOUN
ftr-370	1349	29	floor	floor	NOUN
ftr-370	1349	30	are	be	AUX
ftr-370	1349	31	readily	readily	ADV
ftr-370	1349	32	identifiable	identifiable	ADJ
ftr-370	1349	33	and	and	CCONJ
ftr-370	1349	34	must	must	AUX
ftr-370	1349	35	be	be	AUX
ftr-370	1349	36	treated	treat	VERB
ftr-370	1349	37	separately	separately	ADV
ftr-370	1349	38	from	from	ADP
ftr-370	1349	39	the	the	DET
ftr-370	1349	40	otherwise	otherwise	ADV
ftr-370	1349	41	bundled	bundle	VERB
ftr-370	1349	42	fiduciary	fiduciary	ADJ
ftr-370	1349	43	fee	fee	NOUN
ftr-370	1349	44	.	.	PUNCT
ftr-370	1350	1	2	2	X
ftr-370	1350	2	.	.	X
ftr-370	1350	3	he	he	PRON
ftr-370	1350	4	lost	lose	VERB
ftr-370	1350	5	in	in	ADP
ftr-370	1350	6	the	the	DET
ftr-370	1350	7	casinos	casino	NOUN
ftr-370	1350	8	but	but	CCONJ
ftr-370	1350	9	won	win	VERB
ftr-370	1350	10	his	his	PRON
ftr-370	1350	11	bet	bet	NOUN
ftr-370	1350	12	that	that	SCONJ
ftr-370	1350	13	he	he	PRON
ftr-370	1350	14	’d	’d	NOUN
ftr-370	1350	15	beat	beat	VERB
ftr-370	1350	16	the	the	DET
ftr-370	1350	17	irs	irs	PROPN
ftr-370	1350	18	in	in	ADP
ftr-370	1350	19	tax	tax	NOUN
ftr-370	1350	20	court	court	NOUN
ftr-370	1350	21	with	with	ADP
ftr-370	1350	22	the	the	DET
ftr-370	1350	23	help	help	NOUN
ftr-370	1350	24	of	of	ADP
ftr-370	1350	25	an	an	DET
ftr-370	1350	26	expert	expert	ADJ
ftr-370	1350	27	witness	witness	NOUN
ftr-370	1350	28	named	name	VERB
ftr-370	1350	29	mark	mark	NOUN
ftr-370	1350	30	nicely	nicely	ADV
ftr-370	1350	31	.	.	PUNCT
ftr-370	1351	1	gagliardi	gagliardi	PROPN
ftr-370	1351	2	v.	v.	PROPN
ftr-370	1351	3	commissioner	commissioner	PROPN
ftr-370	1351	4	,	,	PUNCT
ftr-370	1351	5	t.c	t.c	PROPN
ftr-370	1351	6	.	.	PROPN
ftr-370	1351	7	memo	memo	NOUN
ftr-370	1351	8	.	.	PUNCT
ftr-370	1352	1	2008	2008	NUM
ftr-370	1352	2	-	-	SYM
ftr-370	1352	3	10	10	NUM
ftr-370	1352	4	(	(	PUNCT
ftr-370	1352	5	1/24/08	1/24/08	NUM
ftr-370	1352	6	)	)	PUNCT
ftr-370	1352	7	.	.	PUNCT
ftr-370	1353	1	gagliardi	gagliardi	PROPN
ftr-370	1353	2	won	win	VERB
ftr-370	1353	3	the	the	DET
ftr-370	1353	4	california	california	PROPN
ftr-370	1353	5	lottery	lottery	NOUN
ftr-370	1353	6	and	and	CCONJ
ftr-370	1353	7	was	be	AUX
ftr-370	1353	8	receiving	receive	VERB
ftr-370	1353	9	annual	annual	ADJ
ftr-370	1353	10	payments	payment	NOUN
ftr-370	1353	11	of	of	ADP
ftr-370	1353	12	approximately	approximately	ADV
ftr-370	1353	13	$	$	SYM
ftr-370	1353	14	666,500	666,500	NUM
ftr-370	1353	15	.	.	PUNCT
ftr-370	1354	1	after	after	ADP
ftr-370	1354	2	winning	win	VERB
ftr-370	1354	3	the	the	DET
ftr-370	1354	4	lottery	lottery	NOUN
ftr-370	1354	5	,	,	PUNCT
ftr-370	1354	6	gagliardi	gagliardi	PROPN
ftr-370	1354	7	spent	spend	VERB
ftr-370	1354	8	most	most	ADJ
ftr-370	1354	9	of	of	ADP
ftr-370	1354	10	his	his	PRON
ftr-370	1354	11	waking	wake	VERB
ftr-370	1354	12	hours	hour	NOUN
ftr-370	1354	13	at	at	ADP
ftr-370	1354	14	casinos	casino	NOUN
ftr-370	1354	15	,	,	PUNCT
ftr-370	1354	16	averaging	average	VERB
ftr-370	1354	17	approximately	approximately	ADV
ftr-370	1354	18	10	10	NUM
ftr-370	1354	19	hours	hour	NOUN
ftr-370	1354	20	per	per	ADP
ftr-370	1354	21	day	day	NOUN
ftr-370	1354	22	playing	play	VERB
ftr-370	1354	23	the	the	DET
ftr-370	1354	24	slot	slot	NOUN
ftr-370	1354	25	machines	machine	NOUN
ftr-370	1354	26	.	.	PUNCT
ftr-370	1355	1	he	he	PRON
ftr-370	1355	2	was	be	AUX
ftr-370	1355	3	a	a	DET
ftr-370	1355	4	compulsive	compulsive	ADJ
ftr-370	1355	5	gambler	gambler	NOUN
ftr-370	1355	6	,	,	PUNCT
ftr-370	1355	7	who	who	PRON
ftr-370	1355	8	placed	place	VERB
ftr-370	1355	9	at	at	ADP
ftr-370	1355	10	a	a	DET
ftr-370	1355	11	minimum	minimum	ADJ
ftr-370	1355	12	four	four	NUM
ftr-370	1355	13	or	or	CCONJ
ftr-370	1355	14	five	five	NUM
ftr-370	1355	15	bets	bet	NOUN
ftr-370	1355	16	per	per	ADP
ftr-370	1355	17	minute	minute	NOUN
ftr-370	1355	18	,	,	PUNCT
ftr-370	1355	19	averaging	average	VERB
ftr-370	1355	20	$	$	SYM
ftr-370	1355	21	9	9	NUM
ftr-370	1355	22	per	per	ADP
ftr-370	1355	23	bet	bet	NOUN
ftr-370	1355	24	.	.	PUNCT
ftr-370	1356	1	for	for	ADP
ftr-370	1356	2	the	the	DET
ftr-370	1356	3	years	year	NOUN
ftr-370	1356	4	in	in	ADP
ftr-370	1356	5	question	question	NOUN
ftr-370	1356	6	he	he	PRON
ftr-370	1356	7	reported	report	VERB
ftr-370	1356	8	wagering	wager	VERB
ftr-370	1356	9	losses	loss	NOUN
ftr-370	1356	10	of	of	ADP
ftr-370	1356	11	up	up	ADP
ftr-370	1356	12	to	to	PART
ftr-370	1356	13	$	$	SYM
ftr-370	1356	14	500,000	500,000	NUM
ftr-370	1356	15	more	more	ADJ
ftr-370	1356	16	than	than	ADP
ftr-370	1356	17	his	his	PRON
ftr-370	1356	18	wagering	wager	VERB
ftr-370	1356	19	winnings	winning	NOUN
ftr-370	1356	20	and	and	CCONJ
ftr-370	1356	21	deducted	deduct	VERB
ftr-370	1356	22	the	the	DET
ftr-370	1356	23	excess	excess	ADJ
ftr-370	1356	24	losses	loss	NOUN
ftr-370	1356	25	against	against	ADP
ftr-370	1356	26	his	his	PRON
ftr-370	1356	27	lottery	lottery	NOUN
ftr-370	1356	28	winnings	winning	NOUN
ftr-370	1356	29	.	.	PUNCT
ftr-370	1357	1	the	the	DET
ftr-370	1357	2	irs	irs	PROPN
ftr-370	1357	3	disallowed	disallow	VERB
ftr-370	1357	4	a	a	DET
ftr-370	1357	5	substantial	substantial	ADJ
ftr-370	1357	6	portion	portion	NOUN
ftr-370	1357	7	of	of	ADP
ftr-370	1357	8	his	his	PRON
ftr-370	1357	9	claimed	claim	VERB
ftr-370	1357	10	deductions	deduction	NOUN
ftr-370	1357	11	,	,	PUNCT
ftr-370	1357	12	but	but	CCONJ
ftr-370	1357	13	the	the	DET
ftr-370	1357	14	tax	tax	NOUN
ftr-370	1357	15	court	court	NOUN
ftr-370	1357	16	(	(	PUNCT
ftr-370	1357	17	judge	judge	PROPN
ftr-370	1357	18	vasquez	vasquez	PROPN
ftr-370	1357	19	)	)	PUNCT
ftr-370	1357	20	held	hold	VERB
ftr-370	1357	21	for	for	ADP
ftr-370	1357	22	the	the	DET
ftr-370	1357	23	taxpayer	taxpayer	NOUN
ftr-370	1357	24	,	,	PUNCT
ftr-370	1357	25	finding	find	VERB
ftr-370	1357	26	that	that	SCONJ
ftr-370	1357	27	the	the	DET
ftr-370	1357	28	evidence	evidence	NOUN
ftr-370	1357	29	supported	support	VERB
ftr-370	1357	30	the	the	DET
ftr-370	1357	31	conclusion	conclusion	NOUN
ftr-370	1357	32	that	that	SCONJ
ftr-370	1357	33	gagliardi	gagliardi	PROPN
ftr-370	1357	34	’s	’s	PART
ftr-370	1357	35	2009	2009	NUM
ftr-370	1357	36	]	]	PUNCT
ftr-370	1357	37	recent	recent	ADJ
ftr-370	1357	38	developments	development	NOUN
ftr-370	1357	39	in	in	ADP
ftr-370	1357	40	federal	federal	ADJ
ftr-370	1357	41	income	income	NOUN
ftr-370	1357	42	taxation	taxation	NOUN
ftr-370	1357	43	339	339	NUM
ftr-370	1357	44	actual	actual	ADJ
ftr-370	1357	45	losses	loss	NOUN
ftr-370	1357	46	exceeded	exceed	VERB
ftr-370	1357	47	the	the	DET
ftr-370	1357	48	amount	amount	NOUN
ftr-370	1357	49	he	he	PRON
ftr-370	1357	50	claimed	claim	VERB
ftr-370	1357	51	.	.	PUNCT
ftr-370	1358	1	although	although	SCONJ
ftr-370	1358	2	gagliardi	gagliardi	PROPN
ftr-370	1358	3	did	do	AUX
ftr-370	1358	4	not	not	PART
ftr-370	1358	5	maintain	maintain	VERB
ftr-370	1358	6	a	a	DET
ftr-370	1358	7	contemporaneous	contemporaneous	ADJ
ftr-370	1358	8	wagering	wagering	NOUN
ftr-370	1358	9	log	log	NOUN
ftr-370	1358	10	,	,	PUNCT
ftr-370	1358	11	he	he	PRON
ftr-370	1358	12	retained	retain	VERB
ftr-370	1358	13	all	all	DET
ftr-370	1358	14	his	his	PRON
ftr-370	1358	15	receipts	receipt	NOUN
ftr-370	1358	16	and	and	CCONJ
ftr-370	1358	17	records	record	NOUN
ftr-370	1358	18	related	relate	VERB
ftr-370	1358	19	to	to	ADP
ftr-370	1358	20	his	his	PRON
ftr-370	1358	21	gambling	gambling	NOUN
ftr-370	1358	22	winnings	winning	NOUN
ftr-370	1358	23	and	and	CCONJ
ftr-370	1358	24	losses	loss	NOUN
ftr-370	1358	25	,	,	PUNCT
ftr-370	1358	26	including	include	VERB
ftr-370	1358	27	but	but	CCONJ
ftr-370	1358	28	not	not	PART
ftr-370	1358	29	limited	limit	VERB
ftr-370	1358	30	to	to	ADP
ftr-370	1358	31	atm	atm	NOUN
ftr-370	1358	32	receipts	receipt	NOUN
ftr-370	1358	33	,	,	PUNCT
ftr-370	1358	34	copies	copy	NOUN
ftr-370	1358	35	of	of	ADP
ftr-370	1358	36	checks	check	NOUN
ftr-370	1358	37	cashed	cash	VERB
ftr-370	1358	38	at	at	ADP
ftr-370	1358	39	the	the	DET
ftr-370	1358	40	casinos	casino	NOUN
ftr-370	1358	41	,	,	PUNCT
ftr-370	1358	42	bank	bank	NOUN
ftr-370	1358	43	and	and	CCONJ
ftr-370	1358	44	credit	credit	NOUN
ftr-370	1358	45	card	card	NOUN
ftr-370	1358	46	statements	statement	NOUN
ftr-370	1358	47	reflecting	reflect	VERB
ftr-370	1358	48	withdrawals	withdrawal	NOUN
ftr-370	1358	49	made	make	VERB
ftr-370	1358	50	at	at	ADP
ftr-370	1358	51	the	the	DET
ftr-370	1358	52	casinos	casino	NOUN
ftr-370	1358	53	,	,	PUNCT
ftr-370	1358	54	and	and	CCONJ
ftr-370	1358	55	forms	form	VERB
ftr-370	1358	56	w-2	w-2	NOUN
ftr-370	1358	57	g	g	NOUN
ftr-370	1358	58	he	he	PRON
ftr-370	1358	59	received	receive	VERB
ftr-370	1358	60	from	from	ADP
ftr-370	1358	61	the	the	DET
ftr-370	1358	62	casinos	casino	NOUN
ftr-370	1358	63	,	,	PUNCT
ftr-370	1358	64	all	all	PRON
ftr-370	1358	65	of	of	ADP
ftr-370	1358	66	which	which	PRON
ftr-370	1358	67	he	he	PRON
ftr-370	1358	68	provided	provide	VERB
ftr-370	1358	69	to	to	ADP
ftr-370	1358	70	his	his	PRON
ftr-370	1358	71	tax	tax	NOUN
ftr-370	1358	72	return	return	NOUN
ftr-370	1358	73	preparer	preparer	NOUN
ftr-370	1358	74	.	.	PUNCT
ftr-370	1359	1	in	in	ADP
ftr-370	1359	2	addition	addition	NOUN
ftr-370	1359	3	,	,	PUNCT
ftr-370	1359	4	taxpayer	taxpayer	NOUN
ftr-370	1359	5	’s	’s	PART
ftr-370	1359	6	expert	expert	ADJ
ftr-370	1359	7	witness	witness	NOUN
ftr-370	1359	8	mark	mark	VERB
ftr-370	1359	9	nicely	nicely	ADV
ftr-370	1359	10	,	,	PUNCT
ftr-370	1359	11	a	a	DET
ftr-370	1359	12	casino	casino	NOUN
ftr-370	1359	13	gaming	gaming	NOUN
ftr-370	1359	14	industry	industry	NOUN
ftr-370	1359	15	and	and	CCONJ
ftr-370	1359	16	math	math	NOUN
ftr-370	1359	17	expert	expert	NOUN
ftr-370	1359	18	with	with	ADP
ftr-370	1359	19	an	an	DET
ftr-370	1359	20	expertise	expertise	NOUN
ftr-370	1359	21	in	in	ADP
ftr-370	1359	22	math	math	NOUN
ftr-370	1359	23	and	and	CCONJ
ftr-370	1359	24	slot	slot	NOUN
ftr-370	1359	25	machines	machine	NOUN
ftr-370	1359	26	[	[	PUNCT
ftr-370	1359	27	who	who	PRON
ftr-370	1359	28	was	be	AUX
ftr-370	1359	29	the	the	DET
ftr-370	1359	30	head	head	NOUN
ftr-370	1359	31	of	of	ADP
ftr-370	1359	32	a	a	DET
ftr-370	1359	33	department	department	NOUN
ftr-370	1359	34	at	at	ADP
ftr-370	1359	35	a	a	DET
ftr-370	1359	36	slot	slot	NOUN
ftr-370	1359	37	machine	machine	NOUN
ftr-370	1359	38	manufacturer	manufacturer	NOUN
ftr-370	1359	39	responsible	responsible	ADJ
ftr-370	1359	40	for	for	ADP
ftr-370	1359	41	the	the	DET
ftr-370	1359	42	development	development	NOUN
ftr-370	1359	43	of	of	ADP
ftr-370	1359	44	games	game	NOUN
ftr-370	1359	45	and	and	CCONJ
ftr-370	1359	46	gaming	gaming	NOUN
ftr-370	1359	47	math	math	NOUN
ftr-370	1359	48	,	,	PUNCT
ftr-370	1359	49	testing	testing	NOUN
ftr-370	1359	50	equipment	equipment	NOUN
ftr-370	1359	51	,	,	PUNCT
ftr-370	1359	52	working	work	VERB
ftr-370	1359	53	with	with	ADP
ftr-370	1359	54	regulators	regulator	NOUN
ftr-370	1359	55	,	,	PUNCT
ftr-370	1359	56	and	and	CCONJ
ftr-370	1359	57	training	train	VERB
ftr-370	1359	58	employees	employee	NOUN
ftr-370	1359	59	on	on	ADP
ftr-370	1359	60	how	how	SCONJ
ftr-370	1359	61	to	to	PART
ftr-370	1359	62	design	design	VERB
ftr-370	1359	63	games	game	NOUN
ftr-370	1359	64	for	for	ADP
ftr-370	1359	65	casinos	casino	NOUN
ftr-370	1359	66	]	]	PUNCT
ftr-370	1359	67	,	,	PUNCT
ftr-370	1359	68	credibly	credibly	ADV
ftr-370	1359	69	testified	testify	VERB
ftr-370	1359	70	that	that	SCONJ
ftr-370	1359	71	the	the	DET
ftr-370	1359	72	application	application	NOUN
ftr-370	1359	73	of	of	ADP
ftr-370	1359	74	a	a	DET
ftr-370	1359	75	formula	formula	NOUN
ftr-370	1359	76	to	to	PART
ftr-370	1359	77	calculate	calculate	VERB
ftr-370	1359	78	the	the	DET
ftr-370	1359	79	likelihood	likelihood	NOUN
ftr-370	1359	80	and	and	CCONJ
ftr-370	1359	81	extent	extent	NOUN
ftr-370	1359	82	of	of	ADP
ftr-370	1359	83	gagliardi	gagliardi	PROPN
ftr-370	1359	84	’s	’s	PART
ftr-370	1359	85	gambling	gambling	NOUN
ftr-370	1359	86	losses	loss	NOUN
ftr-370	1359	87	at	at	ADP
ftr-370	1359	88	slot	slot	NOUN
ftr-370	1359	89	machines	machine	NOUN
ftr-370	1359	90	during	during	ADP
ftr-370	1359	91	the	the	DET
ftr-370	1359	92	years	year	NOUN
ftr-370	1359	93	in	in	ADP
ftr-370	1359	94	issue	issue	NOUN
ftr-370	1359	95	indicated	indicate	VERB
ftr-370	1359	96	that	that	SCONJ
ftr-370	1359	97	gagliardi	gagliardi	PROPN
ftr-370	1359	98	’s	’s	PART
ftr-370	1359	99	total	total	ADJ
ftr-370	1359	100	net	net	ADJ
ftr-370	1359	101	losses	loss	NOUN
ftr-370	1359	102	from	from	ADP
ftr-370	1359	103	slot	slot	NOUN
ftr-370	1359	104	machine	machine	NOUN
ftr-370	1359	105	play	play	NOUN
ftr-370	1359	106	for	for	ADP
ftr-370	1359	107	the	the	DET
ftr-370	1359	108	years	year	NOUN
ftr-370	1359	109	at	at	ADP
ftr-370	1359	110	issue	issue	NOUN
ftr-370	1359	111	was	be	AUX
ftr-370	1359	112	greater	great	ADJ
ftr-370	1359	113	than	than	ADP
ftr-370	1359	114	the	the	DET
ftr-370	1359	115	total	total	ADJ
ftr-370	1359	116	net	net	ADJ
ftr-370	1359	117	gambling	gambling	NOUN
ftr-370	1359	118	losses	loss	NOUN
ftr-370	1359	119	from	from	ADP
ftr-370	1359	120	slot	slot	NOUN
ftr-370	1359	121	machine	machine	NOUN
ftr-370	1359	122	play	play	NOUN
ftr-370	1359	123	he	he	PRON
ftr-370	1359	124	claimed	claim	VERB
ftr-370	1359	125	for	for	ADP
ftr-370	1359	126	the	the	DET
ftr-370	1359	127	tax	tax	NOUN
ftr-370	1359	128	years	year	NOUN
ftr-370	1359	129	at	at	ADP
ftr-370	1359	130	issue	issue	NOUN
ftr-370	1359	131	.	.	PUNCT
ftr-370	1360	1	3	3	X
ftr-370	1360	2	.	.	X
ftr-370	1360	3	those	those	DET
ftr-370	1360	4	union	union	NOUN
ftr-370	1360	5	dues	due	NOUN
ftr-370	1360	6	helped	help	VERB
ftr-370	1360	7	the	the	DET
ftr-370	1360	8	taxpayer	taxpayer	NOUN
ftr-370	1360	9	prove	prove	VERB
ftr-370	1360	10	his	his	PRON
ftr-370	1360	11	case	case	NOUN
ftr-370	1360	12	.	.	PUNCT
ftr-370	1361	1	balla	balla	PROPN
ftr-370	1361	2	v.	v.	PROPN
ftr-370	1361	3	commissioner	commissioner	PROPN
ftr-370	1361	4	,	,	PUNCT
ftr-370	1361	5	t.c	t.c	PROPN
ftr-370	1361	6	.	.	PROPN
ftr-370	1361	7	memo	memo	NOUN
ftr-370	1361	8	.	.	PUNCT
ftr-370	1362	1	2008	2008	NUM
ftr-370	1362	2	-	-	SYM
ftr-370	1362	3	18	18	NUM
ftr-370	1362	4	(	(	PUNCT
ftr-370	1362	5	1/31/08	1/31/08	NUM
ftr-370	1362	6	)	)	PUNCT
ftr-370	1362	7	.	.	PUNCT
ftr-370	1363	1	the	the	DET
ftr-370	1363	2	taxpayer	taxpayer	NOUN
ftr-370	1363	3	was	be	AUX
ftr-370	1363	4	a	a	DET
ftr-370	1363	5	merchant	merchant	NOUN
ftr-370	1363	6	seaman	seaman	NOUN
ftr-370	1363	7	who	who	PRON
ftr-370	1363	8	incurred	incur	VERB
ftr-370	1363	9	mileage	mileage	NOUN
ftr-370	1363	10	,	,	PUNCT
ftr-370	1363	11	meals	meal	NOUN
ftr-370	1363	12	and	and	CCONJ
ftr-370	1363	13	incidental	incidental	ADJ
ftr-370	1363	14	expenses	expense	NOUN
ftr-370	1363	15	incurred	incur	VERB
ftr-370	1363	16	in	in	ADP
ftr-370	1363	17	connection	connection	NOUN
ftr-370	1363	18	with	with	ADP
ftr-370	1363	19	attending	attend	VERB
ftr-370	1363	20	firefighting	firefighting	NOUN
ftr-370	1363	21	school	school	NOUN
ftr-370	1363	22	,	,	PUNCT
ftr-370	1363	23	the	the	DET
ftr-370	1363	24	tuition	tuition	NOUN
ftr-370	1363	25	for	for	ADP
ftr-370	1363	26	which	which	PRON
ftr-370	1363	27	was	be	AUX
ftr-370	1363	28	paid	pay	VERB
ftr-370	1363	29	by	by	ADP
ftr-370	1363	30	his	his	PRON
ftr-370	1363	31	union	union	NOUN
ftr-370	1363	32	.	.	PUNCT
ftr-370	1364	1	judge	judge	PROPN
ftr-370	1364	2	cohen	cohen	PROPN
ftr-370	1364	3	held	hold	VERB
ftr-370	1364	4	that	that	SCONJ
ftr-370	1364	5	even	even	ADV
ftr-370	1364	6	though	though	SCONJ
ftr-370	1364	7	the	the	DET
ftr-370	1364	8	taxpayer	taxpayer	NOUN
ftr-370	1364	9	’s	’s	PART
ftr-370	1364	10	employer	employer	NOUN
ftr-370	1364	11	did	do	AUX
ftr-370	1364	12	not	not	PART
ftr-370	1364	13	require	require	VERB
ftr-370	1364	14	him	he	PRON
ftr-370	1364	15	to	to	PART
ftr-370	1364	16	attend	attend	VERB
ftr-370	1364	17	the	the	DET
ftr-370	1364	18	school	school	NOUN
ftr-370	1364	19	,	,	PUNCT
ftr-370	1364	20	he	he	PRON
ftr-370	1364	21	had	have	AUX
ftr-370	1364	22	adequately	adequately	ADV
ftr-370	1364	23	substantiated	substantiate	VERB
ftr-370	1364	24	the	the	DET
ftr-370	1364	25	business	business	NOUN
ftr-370	1364	26	purpose	purpose	NOUN
ftr-370	1364	27	of	of	ADP
ftr-370	1364	28	his	his	PRON
ftr-370	1364	29	travel	travel	NOUN
ftr-370	1364	30	expenses	expense	NOUN
ftr-370	1364	31	because	because	SCONJ
ftr-370	1364	32	(	(	PUNCT
ftr-370	1364	33	1	1	X
ftr-370	1364	34	)	)	PUNCT
ftr-370	1364	35	firefighting	firefighting	NOUN
ftr-370	1364	36	was	be	AUX
ftr-370	1364	37	related	relate	VERB
ftr-370	1364	38	to	to	ADP
ftr-370	1364	39	his	his	PRON
ftr-370	1364	40	employment	employment	NOUN
ftr-370	1364	41	as	as	ADP
ftr-370	1364	42	a	a	DET
ftr-370	1364	43	merchant	merchant	NOUN
ftr-370	1364	44	sailor	sailor	NOUN
ftr-370	1364	45	and	and	CCONJ
ftr-370	1364	46	engineer	engineer	NOUN
ftr-370	1364	47	,	,	PUNCT
ftr-370	1364	48	and	and	CCONJ
ftr-370	1364	49	(	(	PUNCT
ftr-370	1364	50	2	2	X
ftr-370	1364	51	)	)	PUNCT
ftr-370	1364	52	payment	payment	NOUN
ftr-370	1364	53	of	of	ADP
ftr-370	1364	54	tuition	tuition	NOUN
ftr-370	1364	55	for	for	ADP
ftr-370	1364	56	the	the	DET
ftr-370	1364	57	course	course	NOUN
ftr-370	1364	58	by	by	ADP
ftr-370	1364	59	his	his	PRON
ftr-370	1364	60	union	union	NOUN
ftr-370	1364	61	supported	support	VERB
ftr-370	1364	62	characterization	characterization	NOUN
ftr-370	1364	63	of	of	ADP
ftr-370	1364	64	the	the	DET
ftr-370	1364	65	related	relate	VERB
ftr-370	1364	66	travel	travel	NOUN
ftr-370	1364	67	expenses	expense	NOUN
ftr-370	1364	68	as	as	ADP
ftr-370	1364	69	ordinary	ordinary	ADJ
ftr-370	1364	70	business	business	NOUN
ftr-370	1364	71	expenses	expense	NOUN
ftr-370	1364	72	.	.	PUNCT
ftr-370	1365	1	the	the	DET
ftr-370	1365	2	taxpayer	taxpayer	NOUN
ftr-370	1365	3	was	be	AUX
ftr-370	1365	4	allowed	allow	VERB
ftr-370	1365	5	to	to	PART
ftr-370	1365	6	deduct	deduct	VERB
ftr-370	1365	7	as	as	SCONJ
ftr-370	1365	8	unreimbursed	unreimburse	VERB
ftr-370	1365	9	employee	employee	NOUN
ftr-370	1365	10	business	business	NOUN
ftr-370	1365	11	expenses	expense	VERB
ftr-370	1365	12	the	the	DET
ftr-370	1365	13	mileage	mileage	NOUN
ftr-370	1365	14	,	,	PUNCT
ftr-370	1365	15	meals	meal	NOUN
ftr-370	1365	16	,	,	PUNCT
ftr-370	1365	17	and	and	CCONJ
ftr-370	1365	18	incidental	incidental	ADJ
ftr-370	1365	19	expenses	expense	NOUN
ftr-370	1365	20	incurred	incur	VERB
ftr-370	1365	21	in	in	ADP
ftr-370	1365	22	connection	connection	NOUN
ftr-370	1365	23	with	with	ADP
ftr-370	1365	24	attending	attend	VERB
ftr-370	1365	25	the	the	DET
ftr-370	1365	26	firefighting	firefighting	NOUN
ftr-370	1365	27	school	school	NOUN
ftr-370	1365	28	,	,	PUNCT
ftr-370	1365	29	even	even	ADV
ftr-370	1365	30	though	though	SCONJ
ftr-370	1365	31	he	he	PRON
ftr-370	1365	32	never	never	ADV
ftr-370	1365	33	sought	seek	VERB
ftr-370	1365	34	reimbursement	reimbursement	NOUN
ftr-370	1365	35	for	for	ADP
ftr-370	1365	36	the	the	DET
ftr-370	1365	37	mileage	mileage	NOUN
ftr-370	1365	38	,	,	PUNCT
ftr-370	1365	39	meals	meal	NOUN
ftr-370	1365	40	and	and	CCONJ
ftr-370	1365	41	incidental	incidental	ADJ
ftr-370	1365	42	expenses	expense	NOUN
ftr-370	1365	43	.	.	PUNCT
ftr-370	1366	1	4	4	X
ftr-370	1366	2	.	.	X
ftr-370	1366	3	section	section	NOUN
ftr-370	1366	4	212	212	NUM
ftr-370	1366	5	deductions	deduction	NOUN
ftr-370	1366	6	for	for	ADP
ftr-370	1366	7	a	a	DET
ftr-370	1366	8	day	day	NOUN
ftr-370	1366	9	trading	trading	NOUN
ftr-370	1366	10	seminar	seminar	NOUN
ftr-370	1366	11	disallowed	disallow	VERB
ftr-370	1366	12	even	even	ADV
ftr-370	1366	13	though	though	SCONJ
ftr-370	1366	14	there	there	PRON
ftr-370	1366	15	was	be	VERB
ftr-370	1366	16	n’t	not	PART
ftr-370	1366	17	any	any	DET
ftr-370	1366	18	fun	fun	NOUN
ftr-370	1366	19	in	in	ADP
ftr-370	1366	20	the	the	DET
ftr-370	1366	21	sun	sun	NOUN
ftr-370	1366	22	.	.	PUNCT
ftr-370	1367	1	jones	jones	PROPN
ftr-370	1367	2	v.	v.	PROPN
ftr-370	1367	3	commissioner	commissioner	PROPN
ftr-370	1367	4	,	,	PUNCT
ftr-370	1367	5	131	131	NUM
ftr-370	1367	6	t.c	t.c	PROPN
ftr-370	1367	7	.	.	PUNCT
ftr-370	1368	1	no	no	INTJ
ftr-370	1368	2	.	.	NOUN
ftr-370	1368	3	3	3	NUM
ftr-370	1368	4	(	(	PUNCT
ftr-370	1368	5	7/28/08	7/28/08	NUM
ftr-370	1368	6	)	)	PUNCT
ftr-370	1368	7	.	.	PUNCT
ftr-370	1369	1	the	the	DET
ftr-370	1369	2	taxpayer	taxpayer	NOUN
ftr-370	1369	3	was	be	AUX
ftr-370	1369	4	a	a	DET
ftr-370	1369	5	day	day	NOUN
ftr-370	1369	6	trader	trader	NOUN
ftr-370	1369	7	who	who	PRON
ftr-370	1369	8	incurred	incur	VERB
ftr-370	1369	9	approximately	approximately	ADV
ftr-370	1369	10	$	$	SYM
ftr-370	1369	11	6,000	6,000	NUM
ftr-370	1369	12	of	of	ADP
ftr-370	1369	13	expenses	expense	NOUN
ftr-370	1369	14	to	to	PART
ftr-370	1369	15	attend	attend	VERB
ftr-370	1369	16	a	a	DET
ftr-370	1369	17	5	5	NUM
ftr-370	1369	18	-	-	PUNCT
ftr-370	1369	19	day	day	NOUN
ftr-370	1369	20	one	one	NUM
ftr-370	1369	21	-	-	PUNCT
ftr-370	1369	22	on	on	ADP
ftr-370	1369	23	-	-	PUNCT
ftr-370	1369	24	one	one	NUM
ftr-370	1369	25	course	course	NOUN
ftr-370	1369	26	called	call	VERB
ftr-370	1369	27	daytradingcourse.com	daytradingcourse.com	X
ftr-370	1369	28	that	that	PRON
ftr-370	1369	29	consisted	consist	VERB
ftr-370	1369	30	of	of	ADP
ftr-370	1369	31	37	37	NUM
ftr-370	1369	32	hours	hour	NOUN
ftr-370	1369	33	of	of	ADP
ftr-370	1369	34	instruction	instruction	NOUN
ftr-370	1369	35	.	.	PUNCT
ftr-370	1370	1	he	he	PRON
ftr-370	1370	2	stayed	stay	VERB
ftr-370	1370	3	in	in	ADP
ftr-370	1370	4	a	a	DET
ftr-370	1370	5	modest	modest	ADJ
ftr-370	1370	6	hotel	hotel	NOUN
ftr-370	1370	7	and	and	CCONJ
ftr-370	1370	8	did	do	AUX
ftr-370	1370	9	not	not	PART
ftr-370	1370	10	participate	participate	VERB
ftr-370	1370	11	in	in	ADP
ftr-370	1370	12	any	any	DET
ftr-370	1370	13	recreational	recreational	ADJ
ftr-370	1370	14	activities	activity	NOUN
ftr-370	1370	15	.	.	PUNCT
ftr-370	1371	1	the	the	DET
ftr-370	1371	2	seminar	seminar	NOUN
ftr-370	1371	3	was	be	AUX
ftr-370	1371	4	held	hold	VERB
ftr-370	1371	5	in	in	ADP
ftr-370	1371	6	cartersville	cartersville	PROPN
ftr-370	1371	7	,	,	PUNCT
ftr-370	1371	8	georgia	georgia	PROPN
ftr-370	1371	9	,	,	PUNCT
ftr-370	1371	10	approximately	approximately	ADV
ftr-370	1371	11	750	750	NUM
ftr-370	1371	12	miles	mile	NOUN
ftr-370	1371	13	from	from	ADP
ftr-370	1371	14	the	the	DET
ftr-370	1371	15	taxpayer	taxpayer	NOUN
ftr-370	1371	16	’s	’s	PART
ftr-370	1371	17	home	home	NOUN
ftr-370	1371	18	in	in	ADP
ftr-370	1371	19	florida	florida	PROPN
ftr-370	1371	20	.	.	PUNCT
ftr-370	1372	1	the	the	DET
ftr-370	1372	2	taxpayer	taxpayer	NOUN
ftr-370	1372	3	conceded	concede	VERB
ftr-370	1372	4	that	that	SCONJ
ftr-370	1372	5	he	he	PRON
ftr-370	1372	6	was	be	AUX
ftr-370	1372	7	not	not	PART
ftr-370	1372	8	in	in	ADP
ftr-370	1372	9	the	the	DET
ftr-370	1372	10	trade	trade	NOUN
ftr-370	1372	11	or	or	CCONJ
ftr-370	1372	12	business	business	NOUN
ftr-370	1372	13	of	of	ADP
ftr-370	1372	14	day	day	NOUN
ftr-370	1372	15	trading	trading	NOUN
ftr-370	1372	16	,	,	PUNCT
ftr-370	1372	17	but	but	CCONJ
ftr-370	1372	18	claimed	claim	VERB
ftr-370	1372	19	the	the	DET
ftr-370	1372	20	deduction	deduction	NOUN
ftr-370	1372	21	under	under	ADP
ftr-370	1372	22	§	§	PROPN
ftr-370	1372	23	212	212	NUM
ftr-370	1372	24	.	.	PUNCT
ftr-370	1373	1	judge	judge	PROPN
ftr-370	1373	2	vasquez	vasquez	PROPN
ftr-370	1373	3	upheld	uphold	VERB
ftr-370	1373	4	the	the	DET
ftr-370	1373	5	irs	irs	PROPN
ftr-370	1373	6	’s	’s	PART
ftr-370	1373	7	disallowance	disallowance	NOUN
ftr-370	1373	8	of	of	ADP
ftr-370	1373	9	the	the	DET
ftr-370	1373	10	deduction	deduction	NOUN
ftr-370	1373	11	under	under	ADP
ftr-370	1373	12	§	§	PROPN
ftr-370	1373	13	274(h)(7	274(h)(7	PROPN
ftr-370	1373	14	)	)	PUNCT
ftr-370	1373	15	,	,	PUNCT
ftr-370	1373	16	which	which	PRON
ftr-370	1373	17	disallows	disallow	VERB
ftr-370	1373	18	any	any	DET
ftr-370	1373	19	deduction	deduction	NOUN
ftr-370	1373	20	under	under	ADP
ftr-370	1373	21	§	§	PROPN
ftr-370	1373	22	212	212	NUM
ftr-370	1373	23	for	for	ADP
ftr-370	1373	24	“	"	PUNCT
ftr-370	1373	25	expenses	expense	NOUN
ftr-370	1373	26	allocable	allocable	ADJ
ftr-370	1373	27	to	to	ADP
ftr-370	1373	28	a	a	DET
ftr-370	1373	29	340	340	NUM
ftr-370	1373	30	florida	florida	PROPN
ftr-370	1373	31	tax	tax	NOUN
ftr-370	1373	32	review	review	NOUN
ftr-370	1373	33	[	[	X
ftr-370	1373	34	vol	vol	NOUN
ftr-370	1373	35	.	.	PUNCT
ftr-370	1374	1	9	9	NUM
ftr-370	1374	2	:	:	SYM
ftr-370	1374	3	si	si	PROPN
ftr-370	1374	4	convention	convention	PROPN
ftr-370	1374	5	,	,	PUNCT
ftr-370	1374	6	seminar	seminar	NOUN
ftr-370	1374	7	,	,	PUNCT
ftr-370	1374	8	or	or	CCONJ
ftr-370	1374	9	similar	similar	ADJ
ftr-370	1374	10	meeting	meeting	NOUN
ftr-370	1374	11	,	,	PUNCT
ftr-370	1374	12	including	include	VERB
ftr-370	1374	13	the	the	DET
ftr-370	1374	14	costs	cost	NOUN
ftr-370	1374	15	of	of	ADP
ftr-370	1374	16	registration	registration	NOUN
ftr-370	1374	17	fees	fee	NOUN
ftr-370	1374	18	,	,	PUNCT
ftr-370	1374	19	travel	travel	NOUN
ftr-370	1374	20	,	,	PUNCT
ftr-370	1374	21	meals	meal	NOUN
ftr-370	1374	22	,	,	PUNCT
ftr-370	1374	23	and	and	CCONJ
ftr-370	1374	24	lodging	lodging	NOUN
ftr-370	1374	25	,	,	PUNCT
ftr-370	1374	26	even	even	ADV
ftr-370	1374	27	if	if	SCONJ
ftr-370	1374	28	the	the	DET
ftr-370	1374	29	personal	personal	ADJ
ftr-370	1374	30	benefits	benefit	NOUN
ftr-370	1374	31	of	of	ADP
ftr-370	1374	32	the	the	DET
ftr-370	1374	33	trip	trip	NOUN
ftr-370	1374	34	are	be	AUX
ftr-370	1374	35	secondary	secondary	ADJ
ftr-370	1374	36	to	to	ADP
ftr-370	1374	37	the	the	DET
ftr-370	1374	38	investment	investment	NOUN
ftr-370	1374	39	benefits	benefit	NOUN
ftr-370	1374	40	.	.	PUNCT
ftr-370	1374	41	”	"	PUNCT
ftr-370	1375	1	judge	judge	PROPN
ftr-370	1375	2	vasquez	vasquez	PROPN
ftr-370	1375	3	cited	cite	VERB
ftr-370	1375	4	merriam	merriam	PROPN
ftr-370	1375	5	-	-	PUNCT
ftr-370	1375	6	webster	webster	PROPN
ftr-370	1375	7	’s	’s	PART
ftr-370	1375	8	collegiate	collegiate	ADJ
ftr-370	1375	9	dictionary	dictionary	NOUN
ftr-370	1375	10	(	(	PUNCT
ftr-370	1375	11	9th	9th	ADJ
ftr-370	1375	12	ed	ed	NOUN
ftr-370	1375	13	.	.	PROPN
ftr-370	1375	14	1985	1985	NUM
ftr-370	1375	15	)	)	PUNCT
ftr-370	1375	16	,	,	PUNCT
ftr-370	1375	17	which	which	PRON
ftr-370	1375	18	defines	define	VERB
ftr-370	1375	19	a	a	DET
ftr-370	1375	20	seminar	seminar	NOUN
ftr-370	1375	21	as	as	ADP
ftr-370	1375	22	a	a	DET
ftr-370	1375	23	“	"	PUNCT
ftr-370	1375	24	meeting	meeting	NOUN
ftr-370	1375	25	for	for	ADP
ftr-370	1375	26	giving	give	VERB
ftr-370	1375	27	and	and	CCONJ
ftr-370	1375	28	discussing	discuss	VERB
ftr-370	1375	29	information	information	NOUN
ftr-370	1375	30	,	,	PUNCT
ftr-370	1375	31	”	"	PUNCT
ftr-370	1375	32	and	and	CCONJ
ftr-370	1375	33	concluded	conclude	VERB
ftr-370	1375	34	that	that	SCONJ
ftr-370	1375	35	the	the	DET
ftr-370	1375	36	course	course	NOUN
ftr-370	1375	37	was	be	AUX
ftr-370	1375	38	a	a	DET
ftr-370	1375	39	seminar	seminar	NOUN
ftr-370	1375	40	,	,	PUNCT
ftr-370	1375	41	or	or	CCONJ
ftr-370	1375	42	a	a	DET
ftr-370	1375	43	similar	similar	ADJ
ftr-370	1375	44	meeting	meeting	NOUN
ftr-370	1375	45	within	within	ADP
ftr-370	1375	46	the	the	DET
ftr-370	1375	47	scope	scope	NOUN
ftr-370	1375	48	of	of	ADP
ftr-370	1375	49	§	§	PROPN
ftr-370	1375	50	274(h)(7	274(h)(7	PROPN
ftr-370	1375	51	)	)	PUNCT
ftr-370	1375	52	.	.	PUNCT
ftr-370	1376	1	5	5	X
ftr-370	1376	2	.	.	X
ftr-370	1376	3	hammering	hammer	VERB
ftr-370	1376	4	employees	employee	NOUN
ftr-370	1376	5	whose	whose	DET
ftr-370	1376	6	deferred	deferred	ADJ
ftr-370	1376	7	compensation	compensation	NOUN
ftr-370	1376	8	comes	come	VERB
ftr-370	1376	9	from	from	ADP
ftr-370	1376	10	offshore	offshore	ADV
ftr-370	1376	11	,	,	PUNCT
ftr-370	1376	12	i.e.	i.e.	X
ftr-370	1376	13	,	,	PUNCT
ftr-370	1376	14	hedge	hedge	NOUN
ftr-370	1376	15	fund	fund	NOUN
ftr-370	1376	16	managers	manager	NOUN
ftr-370	1376	17	.	.	PUNCT
ftr-370	1377	1	the	the	DET
ftr-370	1377	2	emergency	emergency	NOUN
ftr-370	1377	3	economic	economic	ADJ
ftr-370	1377	4	stabilization	stabilization	NOUN
ftr-370	1377	5	act	act	NOUN
ftr-370	1377	6	of	of	ADP
ftr-370	1377	7	2008	2008	NUM
ftr-370	1377	8	added	add	VERB
ftr-370	1377	9	new	new	ADJ
ftr-370	1377	10	code	code	NOUN
ftr-370	1377	11	§	§	PROPN
ftr-370	1377	12	457a	457a	PROPN
ftr-370	1377	13	,	,	PUNCT
ftr-370	1377	14	which	which	PRON
ftr-370	1377	15	provides	provide	VERB
ftr-370	1377	16	that	that	SCONJ
ftr-370	1377	17	any	any	DET
ftr-370	1377	18	nonqualified	nonqualified	ADJ
ftr-370	1377	19	deferred	defer	VERB
ftr-370	1377	20	compensation	compensation	NOUN
ftr-370	1377	21	(	(	PUNCT
ftr-370	1377	22	as	as	SCONJ
ftr-370	1377	23	defined	define	VERB
ftr-370	1377	24	in	in	ADP
ftr-370	1377	25	§	§	PROPN
ftr-370	1377	26	409a	409a	PROPN
ftr-370	1377	27	)	)	PUNCT
ftr-370	1377	28	under	under	ADP
ftr-370	1377	29	a	a	DET
ftr-370	1377	30	plan	plan	NOUN
ftr-370	1377	31	of	of	ADP
ftr-370	1377	32	a	a	DET
ftr-370	1377	33	nonqualified	nonqualified	ADJ
ftr-370	1377	34	entity	entity	NOUN
ftr-370	1377	35	must	must	AUX
ftr-370	1377	36	be	be	AUX
ftr-370	1377	37	included	include	VERB
ftr-370	1377	38	in	in	ADP
ftr-370	1377	39	gross	gross	ADJ
ftr-370	1377	40	income	income	NOUN
ftr-370	1377	41	in	in	ADP
ftr-370	1377	42	the	the	DET
ftr-370	1377	43	first	first	ADJ
ftr-370	1377	44	year	year	NOUN
ftr-370	1377	45	in	in	ADP
ftr-370	1377	46	which	which	PRON
ftr-370	1377	47	there	there	PRON
ftr-370	1377	48	is	be	VERB
ftr-370	1377	49	no	no	DET
ftr-370	1377	50	substantial	substantial	ADJ
ftr-370	1377	51	risk	risk	NOUN
ftr-370	1377	52	of	of	ADP
ftr-370	1377	53	forfeiture	forfeiture	NOUN
ftr-370	1377	54	.	.	PUNCT
ftr-370	1378	1	nonqualified	nonqualified	ADJ
ftr-370	1378	2	entities	entity	NOUN
ftr-370	1378	3	include	include	VERB
ftr-370	1378	4	(	(	PUNCT
ftr-370	1378	5	1	1	X
ftr-370	1378	6	)	)	PUNCT
ftr-370	1378	7	a	a	DET
ftr-370	1378	8	foreign	foreign	ADJ
ftr-370	1378	9	corporation	corporation	NOUN
ftr-370	1378	10	unless	unless	SCONJ
ftr-370	1378	11	substantially	substantially	ADV
ftr-370	1378	12	all	all	PRON
ftr-370	1378	13	of	of	ADP
ftr-370	1378	14	its	its	PRON
ftr-370	1378	15	income	income	NOUN
ftr-370	1378	16	is	be	AUX
ftr-370	1378	17	either	either	ADV
ftr-370	1378	18	:	:	PUNCT
ftr-370	1378	19	(	(	PUNCT
ftr-370	1378	20	a	a	X
ftr-370	1378	21	)	)	PUNCT
ftr-370	1378	22	effectively	effectively	ADV
ftr-370	1378	23	connected	connect	VERB
ftr-370	1378	24	with	with	ADP
ftr-370	1378	25	the	the	DET
ftr-370	1378	26	conduct	conduct	NOUN
ftr-370	1378	27	of	of	ADP
ftr-370	1378	28	a	a	DET
ftr-370	1378	29	u.s	u.s	PROPN
ftr-370	1378	30	.	.	PROPN
ftr-370	1378	31	trade	trade	NOUN
ftr-370	1378	32	or	or	CCONJ
ftr-370	1378	33	business	business	NOUN
ftr-370	1378	34	,	,	PUNCT
ftr-370	1378	35	or	or	CCONJ
ftr-370	1378	36	(	(	PUNCT
ftr-370	1378	37	b	b	NOUN
ftr-370	1378	38	)	)	PUNCT
ftr-370	1378	39	subject	subject	NOUN
ftr-370	1378	40	to	to	ADP
ftr-370	1378	41	a	a	DET
ftr-370	1378	42	comprehensive	comprehensive	ADJ
ftr-370	1378	43	foreign	foreign	ADJ
ftr-370	1378	44	income	income	NOUN
ftr-370	1378	45	tax	tax	NOUN
ftr-370	1378	46	,	,	PUNCT
ftr-370	1378	47	and	and	CCONJ
ftr-370	1378	48	(	(	PUNCT
ftr-370	1378	49	2	2	X
ftr-370	1378	50	)	)	PUNCT
ftr-370	1378	51	any	any	DET
ftr-370	1378	52	partnership	partnership	NOUN
ftr-370	1378	53	unless	unless	SCONJ
ftr-370	1378	54	substantially	substantially	ADV
ftr-370	1378	55	all	all	PRON
ftr-370	1378	56	of	of	ADP
ftr-370	1378	57	its	its	PRON
ftr-370	1378	58	income	income	NOUN
ftr-370	1378	59	is	be	AUX
ftr-370	1378	60	allocated	allocate	VERB
ftr-370	1378	61	to	to	ADP
ftr-370	1378	62	persons	person	NOUN
ftr-370	1378	63	other	other	ADJ
ftr-370	1378	64	than	than	ADP
ftr-370	1378	65	:	:	PUNCT
ftr-370	1378	66	(	(	PUNCT
ftr-370	1378	67	a	a	X
ftr-370	1378	68	)	)	PUNCT
ftr-370	1378	69	foreign	foreign	ADJ
ftr-370	1378	70	persons	person	NOUN
ftr-370	1378	71	with	with	ADP
ftr-370	1378	72	respect	respect	NOUN
ftr-370	1378	73	to	to	ADP
ftr-370	1378	74	whom	whom	PRON
ftr-370	1378	75	such	such	ADJ
ftr-370	1378	76	income	income	NOUN
ftr-370	1378	77	is	be	AUX
ftr-370	1378	78	not	not	PART
ftr-370	1378	79	subject	subject	ADJ
ftr-370	1378	80	to	to	ADP
ftr-370	1378	81	a	a	DET
ftr-370	1378	82	comprehensive	comprehensive	ADJ
ftr-370	1378	83	foreign	foreign	ADJ
ftr-370	1378	84	income	income	NOUN
ftr-370	1378	85	tax	tax	NOUN
ftr-370	1378	86	,	,	PUNCT
ftr-370	1378	87	or	or	CCONJ
ftr-370	1378	88	(	(	PUNCT
ftr-370	1378	89	b	b	NOUN
ftr-370	1378	90	)	)	PUNCT
ftr-370	1378	91	tax	tax	NOUN
ftr-370	1378	92	exempt	exempt	ADJ
ftr-370	1378	93	organizations	organization	NOUN
ftr-370	1378	94	.	.	PUNCT
ftr-370	1379	1	if	if	SCONJ
ftr-370	1379	2	the	the	DET
ftr-370	1379	3	amount	amount	NOUN
ftr-370	1379	4	of	of	ADP
ftr-370	1379	5	the	the	DET
ftr-370	1379	6	deferred	defer	VERB
ftr-370	1379	7	compensation	compensation	NOUN
ftr-370	1379	8	is	be	AUX
ftr-370	1379	9	not	not	PART
ftr-370	1379	10	determinable	determinable	ADJ
ftr-370	1379	11	when	when	SCONJ
ftr-370	1379	12	the	the	DET
ftr-370	1379	13	right	right	NOUN
ftr-370	1379	14	to	to	ADP
ftr-370	1379	15	it	it	PRON
ftr-370	1379	16	vests	vest	NOUN
ftr-370	1379	17	,	,	PUNCT
ftr-370	1379	18	the	the	DET
ftr-370	1379	19	deferred	defer	VERB
ftr-370	1379	20	compensation	compensation	NOUN
ftr-370	1379	21	will	will	AUX
ftr-370	1379	22	be	be	AUX
ftr-370	1379	23	included	include	VERB
ftr-370	1379	24	when	when	SCONJ
ftr-370	1379	25	it	it	PRON
ftr-370	1379	26	becomes	become	VERB
ftr-370	1379	27	determinable	determinable	ADJ
ftr-370	1379	28	,	,	PUNCT
ftr-370	1379	29	but	but	CCONJ
ftr-370	1379	30	an	an	DET
ftr-370	1379	31	interest	interest	NOUN
ftr-370	1379	32	charge	charge	NOUN
ftr-370	1379	33	at	at	ADP
ftr-370	1379	34	the	the	DET
ftr-370	1379	35	deficiency	deficiency	NOUN
ftr-370	1379	36	rate	rate	NOUN
ftr-370	1379	37	plus	plus	CCONJ
ftr-370	1379	38	one	one	NUM
ftr-370	1379	39	percent	percent	NOUN
ftr-370	1379	40	will	will	AUX
ftr-370	1379	41	be	be	AUX
ftr-370	1379	42	added	add	VERB
ftr-370	1379	43	with	with	ADP
ftr-370	1379	44	respect	respect	NOUN
ftr-370	1379	45	to	to	ADP
ftr-370	1379	46	the	the	DET
ftr-370	1379	47	period	period	NOUN
ftr-370	1379	48	between	between	ADP
ftr-370	1379	49	the	the	DET
ftr-370	1379	50	year	year	NOUN
ftr-370	1379	51	when	when	SCONJ
ftr-370	1379	52	the	the	DET
ftr-370	1379	53	compensation	compensation	NOUN
ftr-370	1379	54	was	be	AUX
ftr-370	1379	55	deferred	defer	VERB
ftr-370	1379	56	,	,	PUNCT
ftr-370	1379	57	or	or	CCONJ
ftr-370	1379	58	vested	vest	VERB
ftr-370	1379	59	if	if	SCONJ
ftr-370	1379	60	later	later	ADV
ftr-370	1379	61	,	,	PUNCT
ftr-370	1379	62	and	and	CCONJ
ftr-370	1379	63	the	the	DET
ftr-370	1379	64	year	year	NOUN
ftr-370	1379	65	it	it	PRON
ftr-370	1379	66	becomes	become	VERB
ftr-370	1379	67	includible	includible	ADJ
ftr-370	1379	68	.	.	PUNCT
ftr-370	1380	1	to	to	ADP
ftr-370	1380	2	the	the	DET
ftr-370	1380	3	extent	extent	NOUN
ftr-370	1380	4	provided	provide	VERB
ftr-370	1380	5	in	in	ADP
ftr-370	1380	6	regulations	regulation	NOUN
ftr-370	1380	7	if	if	SCONJ
ftr-370	1380	8	compensation	compensation	NOUN
ftr-370	1380	9	is	be	AUX
ftr-370	1380	10	determined	determine	VERB
ftr-370	1380	11	solely	solely	ADV
ftr-370	1380	12	by	by	ADP
ftr-370	1380	13	reference	reference	NOUN
ftr-370	1380	14	to	to	ADP
ftr-370	1380	15	the	the	DET
ftr-370	1380	16	amount	amount	NOUN
ftr-370	1380	17	of	of	ADP
ftr-370	1380	18	gain	gain	NOUN
ftr-370	1380	19	recognized	recognize	VERB
ftr-370	1380	20	on	on	ADP
ftr-370	1380	21	the	the	DET
ftr-370	1380	22	disposition	disposition	NOUN
ftr-370	1380	23	of	of	ADP
ftr-370	1380	24	an	an	DET
ftr-370	1380	25	investment	investment	NOUN
ftr-370	1380	26	asset	asset	NOUN
ftr-370	1380	27	,	,	PUNCT
ftr-370	1380	28	the	the	DET
ftr-370	1380	29	compensation	compensation	NOUN
ftr-370	1380	30	will	will	AUX
ftr-370	1380	31	be	be	AUX
ftr-370	1380	32	treated	treat	VERB
ftr-370	1380	33	as	as	ADP
ftr-370	1380	34	subject	subject	ADJ
ftr-370	1380	35	to	to	ADP
ftr-370	1380	36	a	a	DET
ftr-370	1380	37	substantial	substantial	ADJ
ftr-370	1380	38	risk	risk	NOUN
ftr-370	1380	39	of	of	ADP
ftr-370	1380	40	forfeiture	forfeiture	NOUN
ftr-370	1380	41	until	until	ADP
ftr-370	1380	42	the	the	DET
ftr-370	1380	43	disposition	disposition	NOUN
ftr-370	1380	44	.	.	PUNCT
ftr-370	1381	1	d.	d.	PROPN
ftr-370	1381	2	hobby	hobby	PROPN
ftr-370	1381	3	losses	loss	NOUN
ftr-370	1381	4	and	and	CCONJ
ftr-370	1381	5	§	§	PROPN
ftr-370	1381	6	280a	280a	PROPN
ftr-370	1381	7	home	home	NOUN
ftr-370	1381	8	office	office	NOUN
ftr-370	1381	9	and	and	CCONJ
ftr-370	1381	10	vacation	vacation	NOUN
ftr-370	1381	11	homes	home	NOUN
ftr-370	1381	12	1	1	NUM
ftr-370	1381	13	.	.	PUNCT
ftr-370	1382	1	maybe	maybe	ADV
ftr-370	1382	2	the	the	DET
ftr-370	1382	3	taxpayer	taxpayer	PROPN
ftr-370	1382	4	/	/	SYM
ftr-370	1382	5	irs	irs	PROPN
ftr-370	1382	6	auditor	auditor	NOUN
ftr-370	1382	7	should	should	AUX
ftr-370	1382	8	have	have	AUX
ftr-370	1382	9	hired	hire	VERB
ftr-370	1382	10	michael	michael	PROPN
ftr-370	1382	11	vick	vick	PROPN
ftr-370	1382	12	as	as	ADP
ftr-370	1382	13	a	a	DET
ftr-370	1382	14	business	business	NOUN
ftr-370	1382	15	consultant	consultant	NOUN
ftr-370	1382	16	to	to	PART
ftr-370	1382	17	bolster	bolster	VERB
ftr-370	1382	18	his	his	PRON
ftr-370	1382	19	case	case	NOUN
ftr-370	1382	20	.	.	PUNCT
ftr-370	1383	1	how	how	SCONJ
ftr-370	1383	2	relevant	relevant	ADJ
ftr-370	1383	3	should	should	AUX
ftr-370	1383	4	it	it	PRON
ftr-370	1383	5	be	be	AUX
ftr-370	1383	6	that	that	SCONJ
ftr-370	1383	7	he	he	PRON
ftr-370	1383	8	never	never	ADV
ftr-370	1383	9	named	name	VERB
ftr-370	1383	10	the	the	DET
ftr-370	1383	11	dogs	dog	NOUN
ftr-370	1383	12	?	?	PUNCT
ftr-370	1384	1	whitecavage	whitecavage	NOUN
ftr-370	1384	2	v.	v.	PROPN
ftr-370	1384	3	commissioner	commissioner	PROPN
ftr-370	1384	4	,	,	PUNCT
ftr-370	1384	5	t.c	t.c	PROPN
ftr-370	1384	6	.	.	PROPN
ftr-370	1384	7	memo	memo	NOUN
ftr-370	1384	8	.	.	PUNCT
ftr-370	1385	1	2008	2008	NUM
ftr-370	1385	2	-	-	SYM
ftr-370	1385	3	203	203	NUM
ftr-370	1385	4	(	(	PUNCT
ftr-370	1385	5	8/27/08	8/27/08	NUM
ftr-370	1385	6	)	)	PUNCT
ftr-370	1385	7	.	.	PUNCT
ftr-370	1386	1	the	the	DET
ftr-370	1386	2	taxpayer	taxpayer	NOUN
ftr-370	1386	3	,	,	PUNCT
ftr-370	1386	4	who	who	PRON
ftr-370	1386	5	was	be	AUX
ftr-370	1386	6	a	a	DET
ftr-370	1386	7	full	full	ADJ
ftr-370	1386	8	-	-	PUNCT
ftr-370	1386	9	time	time	NOUN
ftr-370	1386	10	irs	irs	PROPN
ftr-370	1386	11	auditor	auditor	NOUN
ftr-370	1386	12	,	,	PUNCT
ftr-370	1386	13	raised	raise	VERB
ftr-370	1386	14	and	and	CCONJ
ftr-370	1386	15	raced	race	VERB
ftr-370	1386	16	greyhounds	greyhound	NOUN
ftr-370	1386	17	.	.	PUNCT
ftr-370	1387	1	he	he	PRON
ftr-370	1387	2	did	do	AUX
ftr-370	1387	3	not	not	PART
ftr-370	1387	4	spend	spend	VERB
ftr-370	1387	5	time	time	NOUN
ftr-370	1387	6	with	with	ADP
ftr-370	1387	7	the	the	DET
ftr-370	1387	8	dogs	dog	NOUN
ftr-370	1387	9	except	except	SCONJ
ftr-370	1387	10	for	for	ADP
ftr-370	1387	11	feeding	feeding	NOUN
ftr-370	1387	12	and	and	CCONJ
ftr-370	1387	13	cleaning	clean	VERB
ftr-370	1387	14	up	up	ADP
ftr-370	1387	15	after	after	ADP
ftr-370	1387	16	them	they	PRON
ftr-370	1387	17	mornings	morning	NOUN
ftr-370	1387	18	and	and	CCONJ
ftr-370	1387	19	evenings	evening	NOUN
ftr-370	1387	20	.	.	PUNCT
ftr-370	1388	1	he	he	PRON
ftr-370	1388	2	kept	keep	VERB
ftr-370	1388	3	the	the	DET
ftr-370	1388	4	pups	pup	NOUN
ftr-370	1388	5	at	at	ADP
ftr-370	1388	6	his	his	PRON
ftr-370	1388	7	kennel	kennel	NOUN
ftr-370	1388	8	until	until	SCONJ
ftr-370	1388	9	they	they	PRON
ftr-370	1388	10	were	be	AUX
ftr-370	1388	11	a	a	DET
ftr-370	1388	12	little	little	ADJ
ftr-370	1388	13	over	over	ADP
ftr-370	1388	14	a	a	PRON
ftr-370	1388	15	year	year	NOUN
ftr-370	1388	16	old	old	ADJ
ftr-370	1388	17	and	and	CCONJ
ftr-370	1388	18	then	then	ADV
ftr-370	1388	19	sent	send	VERB
ftr-370	1388	20	them	they	PRON
ftr-370	1388	21	to	to	ADP
ftr-370	1388	22	racing	race	VERB
ftr-370	1388	23	kennels	kennel	NOUN
ftr-370	1388	24	.	.	PUNCT
ftr-370	1389	1	when	when	SCONJ
ftr-370	1389	2	they	they	PRON
ftr-370	1389	3	were	be	AUX
ftr-370	1389	4	done	do	VERB
ftr-370	1389	5	racing	race	VERB
ftr-370	1389	6	,	,	PUNCT
ftr-370	1389	7	the	the	DET
ftr-370	1389	8	dogs	dog	NOUN
ftr-370	1389	9	were	be	AUX
ftr-370	1389	10	either	either	CCONJ
ftr-370	1389	11	sent	send	VERB
ftr-370	1389	12	for	for	ADP
ftr-370	1389	13	adoption	adoption	NOUN
ftr-370	1389	14	or	or	CCONJ
ftr-370	1389	15	euthanized	euthanize	VERB
ftr-370	1389	16	.	.	PUNCT
ftr-370	1390	1	the	the	DET
ftr-370	1390	2	taxpayer	taxpayer	NOUN
ftr-370	1390	3	had	have	VERB
ftr-370	1390	4	no	no	DET
ftr-370	1390	5	employees	employee	NOUN
ftr-370	1390	6	or	or	CCONJ
ftr-370	1390	7	business	business	NOUN
ftr-370	1390	8	advisor	advisor	NOUN
ftr-370	1390	9	and	and	CCONJ
ftr-370	1390	10	consistently	consistently	ADV
ftr-370	1390	11	lost	lose	VERB
ftr-370	1390	12	money	money	NOUN
ftr-370	1390	13	.	.	PUNCT
ftr-370	1391	1	the	the	DET
ftr-370	1391	2	tax	tax	NOUN
ftr-370	1391	3	court	court	NOUN
ftr-370	1391	4	(	(	PUNCT
ftr-370	1391	5	judge	judge	PROPN
ftr-370	1391	6	thornton	thornton	PROPN
ftr-370	1391	7	)	)	PUNCT
ftr-370	1391	8	held	hold	VERB
ftr-370	1391	9	that	that	SCONJ
ftr-370	1391	10	the	the	DET
ftr-370	1391	11	taxpayer	taxpayer	NOUN
ftr-370	1391	12	’s	’s	PART
ftr-370	1391	13	losses	loss	NOUN
ftr-370	1391	14	were	be	AUX
ftr-370	1391	15	limited	limit	VERB
ftr-370	1391	16	by	by	ADP
ftr-370	1391	17	§	§	PROPN
ftr-370	1391	18	183	183	NUM
ftr-370	1391	19	.	.	PUNCT
ftr-370	1391	20	2009	2009	NUM
ftr-370	1391	21	]	]	PUNCT
ftr-370	1391	22	recent	recent	ADJ
ftr-370	1391	23	developments	development	NOUN
ftr-370	1391	24	in	in	ADP
ftr-370	1391	25	federal	federal	ADJ
ftr-370	1391	26	income	income	NOUN
ftr-370	1391	27	taxation	taxation	NOUN
ftr-370	1391	28	341	341	NUM
ftr-370	1391	29	certain	certain	ADJ
ftr-370	1391	30	aspects	aspect	NOUN
ftr-370	1391	31	of	of	ADP
ftr-370	1391	32	petitioner	petitioner	NOUN
ftr-370	1391	33	’s	’s	PART
ftr-370	1391	34	activity	activity	NOUN
ftr-370	1391	35	,	,	PUNCT
ftr-370	1391	36	such	such	ADJ
ftr-370	1391	37	as	as	ADP
ftr-370	1391	38	feeding	feeding	NOUN
ftr-370	1391	39	,	,	PUNCT
ftr-370	1391	40	grooming	grooming	NOUN
ftr-370	1391	41	,	,	PUNCT
ftr-370	1391	42	and	and	CCONJ
ftr-370	1391	43	cleaning	clean	VERB
ftr-370	1391	44	up	up	ADP
ftr-370	1391	45	after	after	ADP
ftr-370	1391	46	the	the	DET
ftr-370	1391	47	greyhounds	greyhound	NOUN
ftr-370	1391	48	,	,	PUNCT
ftr-370	1391	49	generally	generally	ADV
ftr-370	1391	50	might	might	AUX
ftr-370	1391	51	not	not	PART
ftr-370	1391	52	be	be	AUX
ftr-370	1391	53	considered	consider	VERB
ftr-370	1391	54	pleasurable	pleasurable	ADJ
ftr-370	1391	55	,	,	PUNCT
ftr-370	1391	56	even	even	ADV
ftr-370	1391	57	though	though	SCONJ
ftr-370	1391	58	they	they	PRON
ftr-370	1391	59	are	be	AUX
ftr-370	1391	60	not	not	PART
ftr-370	1391	61	so	so	ADV
ftr-370	1391	62	different	different	ADJ
ftr-370	1391	63	from	from	ADP
ftr-370	1391	64	the	the	DET
ftr-370	1391	65	duties	duty	NOUN
ftr-370	1391	66	of	of	ADP
ftr-370	1391	67	any	any	DET
ftr-370	1391	68	pet	pet	ADJ
ftr-370	1391	69	owner	owner	NOUN
ftr-370	1391	70	.	.	PUNCT
ftr-370	1392	1	ultimately	ultimately	ADV
ftr-370	1392	2	,	,	PUNCT
ftr-370	1392	3	however	however	ADV
ftr-370	1392	4	,	,	PUNCT
ftr-370	1392	5	it	it	PRON
ftr-370	1392	6	seems	seem	VERB
ftr-370	1392	7	to	to	ADP
ftr-370	1392	8	us	we	PRON
ftr-370	1392	9	that	that	DET
ftr-370	1392	10	petitioner	petitioner	NOUN
ftr-370	1392	11	’s	’s	PART
ftr-370	1392	12	activity	activity	NOUN
ftr-370	1392	13	of	of	ADP
ftr-370	1392	14	breeding	breeding	NOUN
ftr-370	1392	15	greyhounds	greyhound	NOUN
ftr-370	1392	16	for	for	ADP
ftr-370	1392	17	racing	race	VERB
ftr-370	1392	18	,	,	PUNCT
ftr-370	1392	19	although	although	SCONJ
ftr-370	1392	20	conducted	conduct	VERB
ftr-370	1392	21	by	by	ADP
ftr-370	1392	22	petitioner	petitioner	NOUN
ftr-370	1392	23	in	in	ADP
ftr-370	1392	24	a	a	DET
ftr-370	1392	25	seemingly	seemingly	ADV
ftr-370	1392	26	inhumane	inhumane	ADJ
ftr-370	1392	27	manner	manner	NOUN
ftr-370	1392	28	(	(	PUNCT
ftr-370	1392	29	for	for	ADP
ftr-370	1392	30	many	many	ADJ
ftr-370	1392	31	years	year	NOUN
ftr-370	1392	32	keeping	keep	VERB
ftr-370	1392	33	numerous	numerous	ADJ
ftr-370	1392	34	dogs	dog	NOUN
ftr-370	1392	35	confined	confine	VERB
ftr-370	1392	36	in	in	ADP
ftr-370	1392	37	crates	crate	NOUN
ftr-370	1392	38	in	in	ADP
ftr-370	1392	39	his	his	PRON
ftr-370	1392	40	yuma	yuma	PROPN
ftr-370	1392	41	,	,	PUNCT
ftr-370	1392	42	arizona	arizona	PROPN
ftr-370	1392	43	,	,	PUNCT
ftr-370	1392	44	garage	garage	NOUN
ftr-370	1392	45	,	,	PUNCT
ftr-370	1392	46	while	while	SCONJ
ftr-370	1392	47	he	he	PRON
ftr-370	1392	48	worked	work	VERB
ftr-370	1392	49	a	a	DET
ftr-370	1392	50	full	full	ADJ
ftr-370	1392	51	-	-	PUNCT
ftr-370	1392	52	time	time	NOUN
ftr-370	1392	53	job	job	NOUN
ftr-370	1392	54	at	at	ADP
ftr-370	1392	55	the	the	DET
ftr-370	1392	56	irs	irs	PROPN
ftr-370	1392	57	,	,	PUNCT
ftr-370	1392	58	sending	send	VERB
ftr-370	1392	59	the	the	DET
ftr-370	1392	60	pups	pup	NOUN
ftr-370	1392	61	off	off	ADP
ftr-370	1392	62	to	to	ADP
ftr-370	1392	63	“	"	PUNCT
ftr-370	1392	64	training	training	NOUN
ftr-370	1392	65	”	"	PUNCT
ftr-370	1392	66	that	that	SCONJ
ftr-370	1392	67	almost	almost	ADV
ftr-370	1392	68	a	a	DET
ftr-370	1392	69	fourth	fourth	NOUN
ftr-370	1392	70	of	of	ADP
ftr-370	1392	71	them	they	PRON
ftr-370	1392	72	would	would	AUX
ftr-370	1392	73	not	not	PART
ftr-370	1392	74	survive	survive	VERB
ftr-370	1392	75	,	,	PUNCT
ftr-370	1392	76	and	and	CCONJ
ftr-370	1392	77	ultimately	ultimately	ADV
ftr-370	1392	78	casting	cast	VERB
ftr-370	1392	79	off	off	ADP
ftr-370	1392	80	most	most	ADJ
ftr-370	1392	81	of	of	ADP
ftr-370	1392	82	the	the	DET
ftr-370	1392	83	others	other	NOUN
ftr-370	1392	84	for	for	ADP
ftr-370	1392	85	possible	possible	ADJ
ftr-370	1392	86	adoption	adoption	NOUN
ftr-370	1392	87	or	or	CCONJ
ftr-370	1392	88	destruction	destruction	NOUN
ftr-370	1392	89	)	)	PUNCT
ftr-370	1392	90	involved	involve	VERB
ftr-370	1392	91	recreational	recreational	ADJ
ftr-370	1392	92	elements	element	NOUN
ftr-370	1392	93	as	as	SCONJ
ftr-370	1392	94	are	be	AUX
ftr-370	1392	95	common	common	ADJ
ftr-370	1392	96	to	to	ADP
ftr-370	1392	97	other	other	ADJ
ftr-370	1392	98	forms	form	NOUN
ftr-370	1392	99	of	of	ADP
ftr-370	1392	100	recreational	recreational	ADJ
ftr-370	1392	101	gambling	gambling	NOUN
ftr-370	1392	102	,	,	PUNCT
ftr-370	1392	103	with	with	ADP
ftr-370	1392	104	those	those	DET
ftr-370	1392	105	elements	element	NOUN
ftr-370	1392	106	being	be	AUX
ftr-370	1392	107	enhanced	enhance	VERB
ftr-370	1392	108	by	by	ADP
ftr-370	1392	109	such	such	ADJ
ftr-370	1392	110	sense	sense	NOUN
ftr-370	1392	111	of	of	ADP
ftr-370	1392	112	sport	sport	NOUN
ftr-370	1392	113	or	or	CCONJ
ftr-370	1392	114	gamesmanship	gamesmanship	NOUN
ftr-370	1392	115	as	as	SCONJ
ftr-370	1392	116	might	might	AUX
ftr-370	1392	117	derive	derive	VERB
ftr-370	1392	118	from	from	ADP
ftr-370	1392	119	having	have	VERB
ftr-370	1392	120	one	one	NUM
ftr-370	1392	121	’s	’s	PART
ftr-370	1392	122	own	own	ADJ
ftr-370	1392	123	dogs	dog	NOUN
ftr-370	1392	124	in	in	ADP
ftr-370	1392	125	the	the	DET
ftr-370	1392	126	races	race	NOUN
ftr-370	1392	127	.	.	PUNCT
ftr-370	1393	1	this	this	DET
ftr-370	1393	2	factor	factor	NOUN
ftr-370	1393	3	weighs	weigh	VERB
ftr-370	1393	4	against	against	ADP
ftr-370	1393	5	petitioner	petitioner	NOUN
ftr-370	1393	6	.	.	PUNCT
ftr-370	1394	1	e.	e.	PROPN
ftr-370	1394	2	deductions	deduction	NOUN
ftr-370	1394	3	and	and	CCONJ
ftr-370	1394	4	credits	credit	NOUN
ftr-370	1394	5	for	for	ADP
ftr-370	1394	6	personal	personal	ADJ
ftr-370	1394	7	expenses	expense	NOUN
ftr-370	1394	8	1	1	NUM
ftr-370	1394	9	.	.	PUNCT
ftr-370	1395	1	congress	congress	PROPN
ftr-370	1395	2	encourages	encourage	VERB
ftr-370	1395	3	more	more	ADJ
ftr-370	1395	4	sub	sub	ADJ
ftr-370	1395	5	-	-	ADJ
ftr-370	1395	6	prime	prime	ADJ
ftr-370	1395	7	mortgage	mortgage	NOUN
ftr-370	1395	8	lending	lending	NOUN
ftr-370	1395	9	.	.	PUNCT
ftr-370	1396	1	the	the	DET
ftr-370	1396	2	tax	tax	NOUN
ftr-370	1396	3	relief	relief	NOUN
ftr-370	1396	4	and	and	CCONJ
ftr-370	1396	5	health	health	NOUN
ftr-370	1396	6	care	care	NOUN
ftr-370	1396	7	act	act	NOUN
ftr-370	1396	8	of	of	ADP
ftr-370	1396	9	2006	2006	NUM
ftr-370	1396	10	added	add	VERB
ftr-370	1396	11	new	new	ADJ
ftr-370	1396	12	§	§	PROPN
ftr-370	1396	13	163(h)(3)(e	163(h)(3)(e	PROPN
ftr-370	1396	14	)	)	PUNCT
ftr-370	1396	15	,	,	PUNCT
ftr-370	1396	16	providing	provide	VERB
ftr-370	1396	17	an	an	DET
ftr-370	1396	18	itemized	itemize	VERB
ftr-370	1396	19	deduction	deduction	NOUN
ftr-370	1396	20	for	for	ADP
ftr-370	1396	21	the	the	DET
ftr-370	1396	22	cost	cost	NOUN
ftr-370	1396	23	of	of	ADP
ftr-370	1396	24	mortgage	mortgage	NOUN
ftr-370	1396	25	insurance	insurance	NOUN
ftr-370	1396	26	on	on	ADP
ftr-370	1396	27	a	a	DET
ftr-370	1396	28	qualified	qualified	ADJ
ftr-370	1396	29	personal	personal	ADJ
ftr-370	1396	30	residence	residence	NOUN
ftr-370	1396	31	.	.	PUNCT
ftr-370	1397	1	the	the	DET
ftr-370	1397	2	deduction	deduction	NOUN
ftr-370	1397	3	is	be	AUX
ftr-370	1397	4	phased	phase	VERB
ftr-370	1397	5	-	-	PUNCT
ftr-370	1397	6	out	out	ADP
ftr-370	1397	7	ratably	ratably	ADV
ftr-370	1397	8	by	by	ADP
ftr-370	1397	9	10	10	NUM
ftr-370	1397	10	percent	percent	NOUN
ftr-370	1397	11	for	for	ADP
ftr-370	1397	12	each	each	DET
ftr-370	1397	13	$	$	SYM
ftr-370	1397	14	1,000	1,000	NUM
ftr-370	1397	15	by	by	ADP
ftr-370	1397	16	which	which	PRON
ftr-370	1397	17	the	the	DET
ftr-370	1397	18	taxpayer	taxpayer	NOUN
ftr-370	1397	19	’s	’s	PART
ftr-370	1397	20	agi	agi	PROPN
ftr-370	1397	21	exceeds	exceed	VERB
ftr-370	1397	22	$	$	SYM
ftr-370	1397	23	100,000	100,000	NUM
ftr-370	1397	24	.	.	PUNCT
ftr-370	1398	1	thus	thus	ADV
ftr-370	1398	2	,	,	PUNCT
ftr-370	1398	3	the	the	DET
ftr-370	1398	4	deduction	deduction	NOUN
ftr-370	1398	5	is	be	AUX
ftr-370	1398	6	unavailable	unavailable	ADJ
ftr-370	1398	7	for	for	ADP
ftr-370	1398	8	a	a	DET
ftr-370	1398	9	taxpayer	taxpayer	NOUN
ftr-370	1398	10	with	with	ADP
ftr-370	1398	11	an	an	DET
ftr-370	1398	12	agi	agi	NOUN
ftr-370	1398	13	in	in	ADP
ftr-370	1398	14	excess	excess	NOUN
ftr-370	1398	15	of	of	ADP
ftr-370	1398	16	$	$	SYM
ftr-370	1398	17	110,000	110,000	NUM
ftr-370	1398	18	.	.	PUNCT
ftr-370	1399	1	as	as	ADV
ftr-370	1399	2	originally	originally	ADV
ftr-370	1399	3	enacted	enact	VERB
ftr-370	1399	4	,	,	PUNCT
ftr-370	1399	5	the	the	DET
ftr-370	1399	6	provision	provision	NOUN
ftr-370	1399	7	was	be	AUX
ftr-370	1399	8	effective	effective	ADJ
ftr-370	1399	9	for	for	ADP
ftr-370	1399	10	amounts	amount	NOUN
ftr-370	1399	11	paid	pay	VERB
ftr-370	1399	12	or	or	CCONJ
ftr-370	1399	13	accrued	accrue	VERB
ftr-370	1399	14	(	(	PUNCT
ftr-370	1399	15	and	and	CCONJ
ftr-370	1399	16	applicable	applicable	ADJ
ftr-370	1399	17	to	to	ADP
ftr-370	1399	18	the	the	DET
ftr-370	1399	19	period	period	NOUN
ftr-370	1399	20	)	)	PUNCT
ftr-370	1399	21	after	after	SCONJ
ftr-370	1399	22	12/31/06	12/31/06	PROPN
ftr-370	1399	23	and	and	CCONJ
ftr-370	1399	24	before	before	ADP
ftr-370	1399	25	1/1/08	1/1/08	NUM
ftr-370	1399	26	for	for	ADP
ftr-370	1399	27	mortgage	mortgage	NOUN
ftr-370	1399	28	contracts	contract	NOUN
ftr-370	1399	29	issued	issue	VERB
ftr-370	1399	30	after	after	ADP
ftr-370	1399	31	12/31/06	12/31/06	PROPN
ftr-370	1399	32	.	.	PUNCT
ftr-370	1399	33	a.	a.	PROPN
ftr-370	1399	34	and	and	CCONJ
ftr-370	1399	35	congress	congress	PROPN
ftr-370	1399	36	extends	extend	VERB
ftr-370	1399	37	the	the	DET
ftr-370	1399	38	provision	provision	NOUN
ftr-370	1399	39	encouraging	encourage	VERB
ftr-370	1399	40	sub	sub	ADJ
ftr-370	1399	41	-	-	ADJ
ftr-370	1399	42	prime	prime	ADJ
ftr-370	1399	43	mortgage	mortgage	NOUN
ftr-370	1399	44	borrowing	borrowing	NOUN
ftr-370	1399	45	.	.	PUNCT
ftr-370	1400	1	the	the	DET
ftr-370	1400	2	mortgage	mortgage	NOUN
ftr-370	1400	3	forgiveness	forgiveness	NOUN
ftr-370	1400	4	debt	debt	NOUN
ftr-370	1400	5	relief	relief	NOUN
ftr-370	1400	6	act	act	NOUN
ftr-370	1400	7	of	of	ADP
ftr-370	1400	8	2007	2007	NUM
ftr-370	1400	9	extended	extend	VERB
ftr-370	1400	10	the	the	DET
ftr-370	1400	11	12/31/07	12/31/07	PROPN
ftr-370	1400	12	termination	termination	NOUN
ftr-370	1400	13	date	date	NOUN
ftr-370	1400	14	for	for	ADP
ftr-370	1400	15	§	§	PROPN
ftr-370	1400	16	163(h)(3)(e	163(h)(3)(e	PROPN
ftr-370	1400	17	)	)	PUNCT
ftr-370	1400	18	to	to	ADP
ftr-370	1400	19	12/31/10	12/31/10	PRON
ftr-370	1400	20	.	.	PROPN
ftr-370	1400	21	2	2	NUM
ftr-370	1400	22	.	.	PUNCT
ftr-370	1401	1	the	the	DET
ftr-370	1401	2	heroes	hero	NOUN
ftr-370	1401	3	earnings	earning	NOUN
ftr-370	1401	4	assistance	assistance	NOUN
ftr-370	1401	5	and	and	CCONJ
ftr-370	1401	6	relief	relief	NOUN
ftr-370	1401	7	tax	tax	NOUN
ftr-370	1401	8	act	act	NOUN
ftr-370	1401	9	of	of	ADP
ftr-370	1401	10	2008	2008	NUM
ftr-370	1401	11	made	make	VERB
ftr-370	1401	12	permanent	permanent	ADJ
ftr-370	1401	13	§	§	PROPN
ftr-370	1401	14	32(c)(2)(b)(vi	32(c)(2)(b)(vi	NUM
ftr-370	1401	15	)	)	PUNCT
ftr-370	1401	16	,	,	PUNCT
ftr-370	1401	17	which	which	PRON
ftr-370	1401	18	permits	permit	VERB
ftr-370	1401	19	a	a	DET
ftr-370	1401	20	taxpayer	taxpayer	NOUN
ftr-370	1401	21	to	to	PART
ftr-370	1401	22	elect	elect	VERB
ftr-370	1401	23	to	to	PART
ftr-370	1401	24	treat	treat	VERB
ftr-370	1401	25	combat	combat	NOUN
ftr-370	1401	26	pay	pay	NOUN
ftr-370	1401	27	excluded	exclude	VERB
ftr-370	1401	28	from	from	ADP
ftr-370	1401	29	gross	gross	ADJ
ftr-370	1401	30	income	income	NOUN
ftr-370	1401	31	under	under	ADP
ftr-370	1401	32	§	§	PROPN
ftr-370	1401	33	112	112	NUM
ftr-370	1401	34	as	as	SCONJ
ftr-370	1401	35	earned	earn	VERB
ftr-370	1401	36	income	income	NOUN
ftr-370	1401	37	for	for	ADP
ftr-370	1401	38	eitc	eitc	ADJ
ftr-370	1401	39	purposes	purpose	NOUN
ftr-370	1401	40	.	.	PUNCT
ftr-370	1402	1	the	the	DET
ftr-370	1402	2	provision	provision	NOUN
ftr-370	1402	3	had	have	AUX
ftr-370	1402	4	been	be	AUX
ftr-370	1402	5	scheduled	schedule	VERB
ftr-370	1402	6	to	to	PART
ftr-370	1402	7	expire	expire	VERB
ftr-370	1402	8	after	after	ADP
ftr-370	1402	9	2007	2007	NUM
ftr-370	1402	10	.	.	PUNCT
ftr-370	1403	1	3	3	X
ftr-370	1403	2	.	.	X
ftr-370	1403	3	the	the	DET
ftr-370	1403	4	deduction	deduction	NOUN
ftr-370	1403	5	for	for	ADP
ftr-370	1403	6	state	state	NOUN
ftr-370	1403	7	and	and	CCONJ
ftr-370	1403	8	local	local	ADJ
ftr-370	1403	9	property	property	NOUN
ftr-370	1403	10	taxes	taxis	NOUN
ftr-370	1403	11	is	be	AUX
ftr-370	1403	12	only	only	ADV
ftr-370	1403	13	semi	semi	ADV
ftr-370	1403	14	-	-	ADJ
ftr-370	1403	15	itemized	itemized	ADJ
ftr-370	1403	16	for	for	ADP
ftr-370	1403	17	2008	2008	NUM
ftr-370	1403	18	.	.	PUNCT
ftr-370	1404	1	we	we	PRON
ftr-370	1404	2	bet	bet	VERB
ftr-370	1404	3	this	this	DET
ftr-370	1404	4	one	one	NOUN
ftr-370	1404	5	becomes	become	VERB
ftr-370	1404	6	a	a	DET
ftr-370	1404	7	permanent	permanent	ADJ
ftr-370	1404	8	fixture	fixture	NOUN
ftr-370	1404	9	in	in	ADP
ftr-370	1404	10	the	the	DET
ftr-370	1404	11	annual	annual	ADJ
ftr-370	1404	12	extenders	extender	NOUN
ftr-370	1404	13	bill	bill	NOUN
ftr-370	1404	14	until	until	SCONJ
ftr-370	1404	15	it	it	PRON
ftr-370	1404	16	becomes	become	VERB
ftr-370	1404	17	permanent	permanent	ADJ
ftr-370	1404	18	.	.	PUNCT
ftr-370	1405	1	section	section	NOUN
ftr-370	1405	2	63(c)(1)(c	63(c)(1)(c	NUM
ftr-370	1405	3	)	)	PUNCT
ftr-370	1405	4	,	,	PUNCT
ftr-370	1406	1	342	342	NUM
ftr-370	1406	2	florida	florida	PROPN
ftr-370	1406	3	tax	tax	NOUN
ftr-370	1406	4	review	review	NOUN
ftr-370	1406	5	[	[	X
ftr-370	1406	6	vol	vol	NOUN
ftr-370	1406	7	.	.	PUNCT
ftr-370	1407	1	9	9	NUM
ftr-370	1407	2	:	:	PUNCT
ftr-370	1407	3	si	si	PROPN
ftr-370	1407	4	added	add	VERB
ftr-370	1407	5	by	by	ADP
ftr-370	1407	6	the	the	DET
ftr-370	1407	7	housing	housing	NOUN
ftr-370	1407	8	assistance	assistance	NOUN
ftr-370	1407	9	tax	tax	NOUN
ftr-370	1407	10	act	act	NOUN
ftr-370	1407	11	of	of	ADP
ftr-370	1407	12	2008	2008	NUM
ftr-370	1407	13	,	,	PUNCT
ftr-370	1407	14	adds	add	VERB
ftr-370	1407	15	the	the	DET
ftr-370	1407	16	“	"	PUNCT
ftr-370	1407	17	real	real	ADJ
ftr-370	1407	18	property	property	NOUN
ftr-370	1407	19	tax	tax	NOUN
ftr-370	1407	20	deduction	deduction	NOUN
ftr-370	1407	21	”	"	PUNCT
ftr-370	1407	22	as	as	ADP
ftr-370	1407	23	a	a	DET
ftr-370	1407	24	component	component	NOUN
ftr-370	1407	25	of	of	ADP
ftr-370	1407	26	the	the	DET
ftr-370	1407	27	standard	standard	ADJ
ftr-370	1407	28	deduction	deduction	NOUN
ftr-370	1407	29	,	,	PUNCT
ftr-370	1407	30	effective	effective	ADJ
ftr-370	1407	31	only	only	ADV
ftr-370	1407	32	for	for	ADP
ftr-370	1407	33	taxable	taxable	ADJ
ftr-370	1407	34	years	year	NOUN
ftr-370	1407	35	beginning	begin	VERB
ftr-370	1407	36	in	in	ADP
ftr-370	1407	37	2008	2008	NUM
ftr-370	1407	38	.	.	PUNCT
ftr-370	1408	1	the	the	DET
ftr-370	1408	2	amount	amount	NOUN
ftr-370	1408	3	of	of	ADP
ftr-370	1408	4	the	the	DET
ftr-370	1408	5	deduction	deduction	NOUN
ftr-370	1408	6	is	be	AUX
ftr-370	1408	7	the	the	DET
ftr-370	1408	8	lesser	less	ADJ
ftr-370	1408	9	of	of	ADP
ftr-370	1408	10	(	(	PUNCT
ftr-370	1408	11	1	1	X
ftr-370	1408	12	)	)	PUNCT
ftr-370	1408	13	the	the	DET
ftr-370	1408	14	amount	amount	NOUN
ftr-370	1408	15	the	the	DET
ftr-370	1408	16	taxpayer	taxpayer	NOUN
ftr-370	1408	17	could	could	AUX
ftr-370	1408	18	claim	claim	VERB
ftr-370	1408	19	as	as	ADP
ftr-370	1408	20	a	a	DET
ftr-370	1408	21	state	state	NOUN
ftr-370	1408	22	and	and	CCONJ
ftr-370	1408	23	local	local	ADJ
ftr-370	1408	24	real	real	ADJ
ftr-370	1408	25	property	property	NOUN
ftr-370	1408	26	tax	tax	NOUN
ftr-370	1408	27	deduction	deduction	NOUN
ftr-370	1408	28	under	under	ADP
ftr-370	1408	29	§	§	PROPN
ftr-370	1408	30	164(a)(1	164(a)(1	NUM
ftr-370	1408	31	)	)	PUNCT
ftr-370	1408	32	if	if	SCONJ
ftr-370	1408	33	he	he	PRON
ftr-370	1408	34	itemized	itemize	VERB
ftr-370	1408	35	his	his	PRON
ftr-370	1408	36	deductions	deduction	NOUN
ftr-370	1408	37	,	,	PUNCT
ftr-370	1408	38	or	or	CCONJ
ftr-370	1408	39	(	(	PUNCT
ftr-370	1408	40	2	2	NUM
ftr-370	1408	41	)	)	PUNCT
ftr-370	1408	42	$	$	SYM
ftr-370	1408	43	500	500	NUM
ftr-370	1408	44	(	(	PUNCT
ftr-370	1408	45	$	$	SYM
ftr-370	1408	46	1,000	1,000	NUM
ftr-370	1408	47	in	in	ADP
ftr-370	1408	48	the	the	DET
ftr-370	1408	49	case	case	NOUN
ftr-370	1408	50	of	of	ADP
ftr-370	1408	51	a	a	DET
ftr-370	1408	52	joint	joint	ADJ
ftr-370	1408	53	return	return	NOUN
ftr-370	1408	54	)	)	PUNCT
ftr-370	1408	55	.	.	PUNCT
ftr-370	1409	1	a.	a.	PROPN
ftr-370	1409	2	congress	congress	PROPN
ftr-370	1409	3	extends	extend	VERB
ftr-370	1409	4	another	another	DET
ftr-370	1409	5	microscopic	microscopic	NOUN
ftr-370	1409	6	and	and	CCONJ
ftr-370	1409	7	complicating	complicate	VERB
ftr-370	1409	8	tax	tax	NOUN
ftr-370	1409	9	deduction	deduction	NOUN
ftr-370	1409	10	.	.	PUNCT
ftr-370	1410	1	the	the	DET
ftr-370	1410	2	emergency	emergency	NOUN
ftr-370	1410	3	economic	economic	ADJ
ftr-370	1410	4	stabilization	stabilization	NOUN
ftr-370	1410	5	act	act	NOUN
ftr-370	1410	6	of	of	ADP
ftr-370	1410	7	2008	2008	NUM
ftr-370	1410	8	extended	extend	VERB
ftr-370	1410	9	through	through	ADP
ftr-370	1410	10	2009	2009	NUM
ftr-370	1410	11	the	the	DET
ftr-370	1410	12	code	code	NOUN
ftr-370	1410	13	§	§	PROPN
ftr-370	1410	14	63(c)(1)(c	63(c)(1)(c	NUM
ftr-370	1410	15	)	)	PUNCT
ftr-370	1410	16	above	above	ADP
ftr-370	1410	17	-	-	PUNCT
ftr-370	1410	18	the	the	DET
ftr-370	1410	19	-	-	PUNCT
ftr-370	1410	20	line	line	NOUN
ftr-370	1410	21	deduction	deduction	NOUN
ftr-370	1410	22	for	for	ADP
ftr-370	1410	23	a	a	DET
ftr-370	1410	24	limited	limited	ADJ
ftr-370	1410	25	amount	amount	NOUN
ftr-370	1410	26	of	of	ADP
ftr-370	1410	27	real	real	ADJ
ftr-370	1410	28	property	property	NOUN
ftr-370	1410	29	taxes	taxis	NOUN
ftr-370	1410	30	,	,	PUNCT
ftr-370	1410	31	the	the	DET
ftr-370	1410	32	amount	amount	NOUN
ftr-370	1410	33	of	of	ADP
ftr-370	1410	34	the	the	DET
ftr-370	1410	35	deduction	deduction	NOUN
ftr-370	1410	36	is	be	AUX
ftr-370	1410	37	the	the	DET
ftr-370	1410	38	lesser	less	ADJ
ftr-370	1410	39	of	of	ADP
ftr-370	1410	40	(	(	PUNCT
ftr-370	1410	41	1	1	X
ftr-370	1410	42	)	)	PUNCT
ftr-370	1410	43	the	the	DET
ftr-370	1410	44	amount	amount	NOUN
ftr-370	1410	45	the	the	DET
ftr-370	1410	46	taxpayer	taxpayer	NOUN
ftr-370	1410	47	could	could	AUX
ftr-370	1410	48	claim	claim	VERB
ftr-370	1410	49	as	as	ADP
ftr-370	1410	50	a	a	DET
ftr-370	1410	51	state	state	NOUN
ftr-370	1410	52	and	and	CCONJ
ftr-370	1410	53	local	local	ADJ
ftr-370	1410	54	real	real	ADJ
ftr-370	1410	55	property	property	NOUN
ftr-370	1410	56	tax	tax	NOUN
ftr-370	1410	57	deduction	deduction	NOUN
ftr-370	1410	58	under	under	ADP
ftr-370	1410	59	§	§	PROPN
ftr-370	1410	60	164(a)(1	164(a)(1	NUM
ftr-370	1410	61	)	)	PUNCT
ftr-370	1410	62	if	if	SCONJ
ftr-370	1410	63	he	he	PRON
ftr-370	1410	64	itemized	itemize	VERB
ftr-370	1410	65	deductions	deduction	NOUN
ftr-370	1410	66	,	,	PUNCT
ftr-370	1410	67	or	or	CCONJ
ftr-370	1410	68	(	(	PUNCT
ftr-370	1410	69	2	2	NUM
ftr-370	1410	70	)	)	PUNCT
ftr-370	1410	71	$	$	SYM
ftr-370	1410	72	500	500	NUM
ftr-370	1410	73	(	(	PUNCT
ftr-370	1410	74	$	$	SYM
ftr-370	1410	75	1,000	1,000	NUM
ftr-370	1410	76	in	in	ADP
ftr-370	1410	77	the	the	DET
ftr-370	1410	78	case	case	NOUN
ftr-370	1410	79	of	of	ADP
ftr-370	1410	80	a	a	DET
ftr-370	1410	81	joint	joint	ADJ
ftr-370	1410	82	return	return	NOUN
ftr-370	1410	83	)	)	PUNCT
ftr-370	1410	84	.	.	PUNCT
ftr-370	1411	1	the	the	DET
ftr-370	1411	2	provision	provision	NOUN
ftr-370	1411	3	originally	originally	ADV
ftr-370	1411	4	was	be	AUX
ftr-370	1411	5	effective	effective	ADJ
ftr-370	1411	6	only	only	ADV
ftr-370	1411	7	for	for	ADP
ftr-370	1411	8	2008	2008	NUM
ftr-370	1411	9	.	.	PUNCT
ftr-370	1412	1	4	4	X
ftr-370	1412	2	.	.	X
ftr-370	1412	3	this	this	DET
ftr-370	1412	4	“	"	PUNCT
ftr-370	1412	5	relief	relief	NOUN
ftr-370	1412	6	”	"	PUNCT
ftr-370	1412	7	provision	provision	NOUN
ftr-370	1412	8	is	be	AUX
ftr-370	1412	9	an	an	DET
ftr-370	1412	10	interest	interest	NOUN
ftr-370	1412	11	free	free	ADJ
ftr-370	1412	12	loan	loan	NOUN
ftr-370	1412	13	from	from	ADP
ftr-370	1412	14	the	the	DET
ftr-370	1412	15	government	government	NOUN
ftr-370	1412	16	unless	unless	SCONJ
ftr-370	1412	17	your	your	PRON
ftr-370	1412	18	tax	tax	NOUN
ftr-370	1412	19	bracket	bracket	NOUN
ftr-370	1412	20	increased	increase	VERB
ftr-370	1412	21	.	.	PUNCT
ftr-370	1413	1	section	section	NOUN
ftr-370	1413	2	3082	3082	NUM
ftr-370	1413	3	of	of	ADP
ftr-370	1413	4	the	the	DET
ftr-370	1413	5	housing	housing	NOUN
ftr-370	1413	6	assistance	assistance	NOUN
ftr-370	1413	7	tax	tax	NOUN
ftr-370	1413	8	act	act	NOUN
ftr-370	1413	9	of	of	ADP
ftr-370	1413	10	2008	2008	NUM
ftr-370	1413	11	(	(	PUNCT
ftr-370	1413	12	an	an	DET
ftr-370	1413	13	uncodified	uncodified	ADJ
ftr-370	1413	14	provision	provision	NOUN
ftr-370	1413	15	)	)	PUNCT
ftr-370	1413	16	allows	allow	VERB
ftr-370	1413	17	a	a	DET
ftr-370	1413	18	taxpayer	taxpayer	NOUN
ftr-370	1413	19	who	who	PRON
ftr-370	1413	20	claimed	claim	VERB
ftr-370	1413	21	a	a	DET
ftr-370	1413	22	casualty	casualty	NOUN
ftr-370	1413	23	loss	loss	NOUN
ftr-370	1413	24	deduction	deduction	NOUN
ftr-370	1413	25	with	with	ADP
ftr-370	1413	26	respect	respect	NOUN
ftr-370	1413	27	to	to	ADP
ftr-370	1413	28	his	his	PRON
ftr-370	1413	29	personal	personal	ADJ
ftr-370	1413	30	residence	residence	NOUN
ftr-370	1413	31	resulting	result	VERB
ftr-370	1413	32	from	from	ADP
ftr-370	1413	33	hurricane	hurricane	PROPN
ftr-370	1413	34	katrina	katrina	PROPN
ftr-370	1413	35	,	,	PUNCT
ftr-370	1413	36	hurricane	hurricane	PROPN
ftr-370	1413	37	rita	rita	PROPN
ftr-370	1413	38	,	,	PUNCT
ftr-370	1413	39	or	or	CCONJ
ftr-370	1413	40	hurricane	hurricane	PROPN
ftr-370	1413	41	wilma	wilma	PROPN
ftr-370	1413	42	,	,	PUNCT
ftr-370	1413	43	and	and	CCONJ
ftr-370	1413	44	who	who	PRON
ftr-370	1413	45	in	in	ADP
ftr-370	1413	46	a	a	DET
ftr-370	1413	47	later	later	ADJ
ftr-370	1413	48	year	year	NOUN
ftr-370	1413	49	receives	receive	VERB
ftr-370	1413	50	a	a	DET
ftr-370	1413	51	federal	federal	ADJ
ftr-370	1413	52	grant	grant	NOUN
ftr-370	1413	53	as	as	ADP
ftr-370	1413	54	reimbursement	reimbursement	NOUN
ftr-370	1413	55	for	for	ADP
ftr-370	1413	56	the	the	DET
ftr-370	1413	57	loss	loss	NOUN
ftr-370	1413	58	,	,	PUNCT
ftr-370	1413	59	to	to	PART
ftr-370	1413	60	elect	elect	VERB
ftr-370	1413	61	to	to	PART
ftr-370	1413	62	file	file	VERB
ftr-370	1413	63	an	an	DET
ftr-370	1413	64	amended	amend	VERB
ftr-370	1413	65	return	return	NOUN
ftr-370	1413	66	for	for	ADP
ftr-370	1413	67	the	the	DET
ftr-370	1413	68	earlier	early	ADJ
ftr-370	1413	69	taxable	taxable	ADJ
ftr-370	1413	70	year	year	NOUN
ftr-370	1413	71	(	(	PUNCT
ftr-370	1413	72	eliminating	eliminate	VERB
ftr-370	1413	73	the	the	DET
ftr-370	1413	74	casualty	casualty	NOUN
ftr-370	1413	75	loss	loss	NOUN
ftr-370	1413	76	deduction	deduction	NOUN
ftr-370	1413	77	to	to	ADP
ftr-370	1413	78	the	the	DET
ftr-370	1413	79	extent	extent	NOUN
ftr-370	1413	80	of	of	ADP
ftr-370	1413	81	the	the	DET
ftr-370	1413	82	later	later	ADJ
ftr-370	1413	83	reimbursement	reimbursement	NOUN
ftr-370	1413	84	)	)	PUNCT
ftr-370	1413	85	in	in	ADP
ftr-370	1413	86	lieu	lieu	NOUN
ftr-370	1413	87	of	of	ADP
ftr-370	1413	88	including	include	VERB
ftr-370	1413	89	the	the	DET
ftr-370	1413	90	reimbursement	reimbursement	NOUN
ftr-370	1413	91	in	in	ADP
ftr-370	1413	92	income	income	NOUN
ftr-370	1413	93	in	in	ADP
ftr-370	1413	94	the	the	DET
ftr-370	1413	95	later	later	ADJ
ftr-370	1413	96	year	year	NOUN
ftr-370	1413	97	.	.	PUNCT
ftr-370	1414	1	5	5	X
ftr-370	1414	2	.	.	X
ftr-370	1414	3	helping	help	VERB
ftr-370	1414	4	entry	entry	NOUN
ftr-370	1414	5	-	-	PUNCT
ftr-370	1414	6	level	level	NOUN
ftr-370	1414	7	homebuyers	homebuyer	NOUN
ftr-370	1414	8	invest	invest	VERB
ftr-370	1414	9	in	in	ADP
ftr-370	1414	10	the	the	DET
ftr-370	1414	11	bear	bear	NOUN
ftr-370	1414	12	housing	housing	NOUN
ftr-370	1414	13	market	market	NOUN
ftr-370	1414	14	.	.	PUNCT
ftr-370	1415	1	section	section	NOUN
ftr-370	1415	2	36	36	NUM
ftr-370	1415	3	,	,	PUNCT
ftr-370	1415	4	added	add	VERB
ftr-370	1415	5	by	by	ADP
ftr-370	1415	6	the	the	DET
ftr-370	1415	7	housing	housing	NOUN
ftr-370	1415	8	assistance	assistance	NOUN
ftr-370	1415	9	tax	tax	NOUN
ftr-370	1415	10	act	act	NOUN
ftr-370	1415	11	of	of	ADP
ftr-370	1415	12	2008	2008	NUM
ftr-370	1415	13	,	,	PUNCT
ftr-370	1415	14	provides	provide	VERB
ftr-370	1415	15	a	a	DET
ftr-370	1415	16	refundable	refundable	ADJ
ftr-370	1415	17	credit	credit	NOUN
ftr-370	1415	18	for	for	ADP
ftr-370	1415	19	a	a	DET
ftr-370	1415	20	“	"	PUNCT
ftr-370	1415	21	first	first	ADJ
ftr-370	1415	22	-	-	PUNCT
ftr-370	1415	23	time	time	NOUN
ftr-370	1415	24	homebuyer	homebuyer	PROPN
ftr-370	1415	25	”	"	PUNCT
ftr-370	1415	26	who	who	PRON
ftr-370	1415	27	purchases	purchase	VERB
ftr-370	1415	28	a	a	DET
ftr-370	1415	29	principal	principal	ADJ
ftr-370	1415	30	residence	residence	NOUN
ftr-370	1415	31	on	on	ADP
ftr-370	1415	32	or	or	CCONJ
ftr-370	1415	33	after	after	ADP
ftr-370	1415	34	4/9/08	4/9/08	NUM
ftr-370	1415	35	,	,	PUNCT
ftr-370	1415	36	and	and	CCONJ
ftr-370	1415	37	before	before	ADP
ftr-370	1415	38	1/1/09	1/1/09	NUM
ftr-370	1415	39	.	.	PUNCT
ftr-370	1416	1	the	the	DET
ftr-370	1416	2	amount	amount	NOUN
ftr-370	1416	3	of	of	ADP
ftr-370	1416	4	the	the	DET
ftr-370	1416	5	credit	credit	NOUN
ftr-370	1416	6	is	be	AUX
ftr-370	1416	7	the	the	DET
ftr-370	1416	8	lesser	less	ADJ
ftr-370	1416	9	of	of	ADP
ftr-370	1416	10	10	10	NUM
ftr-370	1416	11	percent	percent	NOUN
ftr-370	1416	12	of	of	ADP
ftr-370	1416	13	the	the	DET
ftr-370	1416	14	purchase	purchase	NOUN
ftr-370	1416	15	price	price	NOUN
ftr-370	1416	16	or	or	CCONJ
ftr-370	1416	17	$	$	SYM
ftr-370	1416	18	7,500	7,500	NUM
ftr-370	1416	19	(	(	PUNCT
ftr-370	1416	20	$	$	SYM
ftr-370	1416	21	3,750	3,750	NUM
ftr-370	1416	22	in	in	ADP
ftr-370	1416	23	the	the	DET
ftr-370	1416	24	case	case	NOUN
ftr-370	1416	25	of	of	ADP
ftr-370	1416	26	a	a	DET
ftr-370	1416	27	married	married	ADJ
ftr-370	1416	28	individual	individual	NOUN
ftr-370	1416	29	filing	file	VERB
ftr-370	1416	30	a	a	DET
ftr-370	1416	31	separate	separate	ADJ
ftr-370	1416	32	return	return	NOUN
ftr-370	1416	33	)	)	PUNCT
ftr-370	1416	34	.	.	PUNCT
ftr-370	1417	1	if	if	SCONJ
ftr-370	1417	2	two	two	NUM
ftr-370	1417	3	or	or	CCONJ
ftr-370	1417	4	more	more	ADV
ftr-370	1417	5	unmarried	unmarried	ADJ
ftr-370	1417	6	persons	person	NOUN
ftr-370	1417	7	purchase	purchase	VERB
ftr-370	1417	8	a	a	DET
ftr-370	1417	9	principal	principal	ADJ
ftr-370	1417	10	residence	residence	NOUN
ftr-370	1417	11	together	together	ADV
ftr-370	1417	12	,	,	PUNCT
ftr-370	1417	13	the	the	DET
ftr-370	1417	14	total	total	ADJ
ftr-370	1417	15	amount	amount	NOUN
ftr-370	1417	16	of	of	ADP
ftr-370	1417	17	the	the	DET
ftr-370	1417	18	credit	credit	NOUN
ftr-370	1417	19	will	will	AUX
ftr-370	1417	20	be	be	AUX
ftr-370	1417	21	allocated	allocate	VERB
ftr-370	1417	22	among	among	ADP
ftr-370	1417	23	them	they	PRON
ftr-370	1417	24	as	as	SCONJ
ftr-370	1417	25	prescribed	prescribe	VERB
ftr-370	1417	26	by	by	ADP
ftr-370	1417	27	the	the	DET
ftr-370	1417	28	irs	irs	PROPN
ftr-370	1417	29	.	.	PUNCT
ftr-370	1418	1	the	the	DET
ftr-370	1418	2	credit	credit	NOUN
ftr-370	1418	3	is	be	AUX
ftr-370	1418	4	phased	phase	VERB
ftr-370	1418	5	out	out	ADP
ftr-370	1418	6	over	over	ADP
ftr-370	1418	7	the	the	DET
ftr-370	1418	8	modified	modify	VERB
ftr-370	1418	9	adjusted	adjust	VERB
ftr-370	1418	10	income	income	NOUN
ftr-370	1418	11	range	range	NOUN
ftr-370	1418	12	of	of	ADP
ftr-370	1418	13	$	$	SYM
ftr-370	1418	14	75,000	75,000	NUM
ftr-370	1418	15	to	to	PART
ftr-370	1418	16	$	$	SYM
ftr-370	1418	17	95,000	95,000	NUM
ftr-370	1418	18	(	(	PUNCT
ftr-370	1418	19	$	$	SYM
ftr-370	1418	20	150,000	150,000	NUM
ftr-370	1418	21	to	to	PART
ftr-370	1418	22	$	$	SYM
ftr-370	1418	23	170,000	170,000	NUM
ftr-370	1418	24	in	in	ADP
ftr-370	1418	25	the	the	DET
ftr-370	1418	26	case	case	NOUN
ftr-370	1418	27	of	of	ADP
ftr-370	1418	28	a	a	DET
ftr-370	1418	29	joint	joint	ADJ
ftr-370	1418	30	return	return	NOUN
ftr-370	1418	31	)	)	PUNCT
ftr-370	1418	32	.	.	PUNCT
ftr-370	1419	1	a	a	DET
ftr-370	1419	2	person	person	NOUN
ftr-370	1419	3	qualifies	qualify	VERB
ftr-370	1419	4	as	as	ADP
ftr-370	1419	5	a	a	DET
ftr-370	1419	6	“	"	PUNCT
ftr-370	1419	7	first	first	ADJ
ftr-370	1419	8	-	-	PUNCT
ftr-370	1419	9	time	time	NOUN
ftr-370	1419	10	homebuyer	homebuyer	PROPN
ftr-370	1419	11	”	"	PUNCT
ftr-370	1419	12	if	if	SCONJ
ftr-370	1419	13	neither	neither	CCONJ
ftr-370	1419	14	the	the	DET
ftr-370	1419	15	person	person	NOUN
ftr-370	1419	16	nor	nor	CCONJ
ftr-370	1419	17	the	the	DET
ftr-370	1419	18	person	person	NOUN
ftr-370	1419	19	’s	’s	PART
ftr-370	1419	20	spouse	spouse	NOUN
ftr-370	1419	21	(	(	PUNCT
ftr-370	1419	22	if	if	SCONJ
ftr-370	1419	23	any	any	PRON
ftr-370	1419	24	)	)	PUNCT
ftr-370	1419	25	owned	own	VERB
ftr-370	1419	26	a	a	DET
ftr-370	1419	27	principal	principal	ADJ
ftr-370	1419	28	residence	residence	NOUN
ftr-370	1419	29	at	at	ADP
ftr-370	1419	30	any	any	DET
ftr-370	1419	31	time	time	NOUN
ftr-370	1419	32	during	during	ADP
ftr-370	1419	33	the	the	DET
ftr-370	1419	34	three	three	NUM
ftr-370	1419	35	-	-	PUNCT
ftr-370	1419	36	year	year	NOUN
ftr-370	1419	37	period	period	NOUN
ftr-370	1419	38	ending	end	VERB
ftr-370	1419	39	on	on	ADP
ftr-370	1419	40	the	the	DET
ftr-370	1419	41	date	date	NOUN
ftr-370	1419	42	of	of	ADP
ftr-370	1419	43	purchase	purchase	NOUN
ftr-370	1419	44	of	of	ADP
ftr-370	1419	45	the	the	DET
ftr-370	1419	46	credit	credit	NOUN
ftr-370	1419	47	-	-	PUNCT
ftr-370	1419	48	generating	generate	VERB
ftr-370	1419	49	residence	residence	NOUN
ftr-370	1419	50	.	.	PUNCT
ftr-370	1420	1	the	the	DET
ftr-370	1420	2	credit	credit	NOUN
ftr-370	1420	3	is	be	AUX
ftr-370	1420	4	not	not	PART
ftr-370	1420	5	available	available	ADJ
ftr-370	1420	6	if	if	SCONJ
ftr-370	1420	7	the	the	DET
ftr-370	1420	8	taxpayer	taxpayer	NOUN
ftr-370	1420	9	purchased	purchase	VERB
ftr-370	1420	10	the	the	DET
ftr-370	1420	11	property	property	NOUN
ftr-370	1420	12	from	from	ADP
ftr-370	1420	13	a	a	DET
ftr-370	1420	14	related	relate	VERB
ftr-370	1420	15	person	person	NOUN
ftr-370	1420	16	or	or	CCONJ
ftr-370	1420	17	acquired	acquire	VERB
ftr-370	1420	18	it	it	PRON
ftr-370	1420	19	by	by	ADP
ftr-370	1420	20	gift	gift	NOUN
ftr-370	1420	21	,	,	PUNCT
ftr-370	1420	22	or	or	CCONJ
ftr-370	1420	23	if	if	SCONJ
ftr-370	1420	24	the	the	DET
ftr-370	1420	25	taxpayer	taxpayer	NOUN
ftr-370	1420	26	’s	’s	PART
ftr-370	1420	27	basis	basis	NOUN
ftr-370	1420	28	in	in	ADP
ftr-370	1420	29	the	the	DET
ftr-370	1420	30	property	property	NOUN
ftr-370	1420	31	is	be	AUX
ftr-370	1420	32	determined	determine	VERB
ftr-370	1420	33	under	under	ADP
ftr-370	1420	34	§	§	PROPN
ftr-370	1420	35	1014	1014	NUM
ftr-370	1420	36	.	.	PUNCT
ftr-370	1421	1	(	(	PUNCT
ftr-370	1421	2	persons	person	NOUN
ftr-370	1421	3	are	be	AUX
ftr-370	1421	4	related	relate	VERB
ftr-370	1421	5	for	for	ADP
ftr-370	1421	6	this	this	DET
ftr-370	1421	7	purpose	purpose	NOUN
ftr-370	1421	8	if	if	SCONJ
ftr-370	1421	9	they	they	PRON
ftr-370	1421	10	are	be	AUX
ftr-370	1421	11	related	relate	VERB
ftr-370	1421	12	for	for	ADP
ftr-370	1421	13	purposes	purpose	NOUN
ftr-370	1421	14	of	of	ADP
ftr-370	1421	15	§	§	PROPN
ftr-370	1421	16	267	267	NUM
ftr-370	1421	17	or	or	CCONJ
ftr-370	1421	18	§	§	PROPN
ftr-370	1421	19	707	707	NUM
ftr-370	1421	20	,	,	PUNCT
ftr-370	1421	21	except	except	SCONJ
ftr-370	1421	22	that	that	SCONJ
ftr-370	1421	23	the	the	DET
ftr-370	1421	24	family	family	NOUN
ftr-370	1421	25	of	of	ADP
ftr-370	1421	26	an	an	DET
ftr-370	1421	27	individual	individual	NOUN
ftr-370	1421	28	under	under	ADP
ftr-370	1421	29	§	§	PROPN
ftr-370	1421	30	267(c)(4	267(c)(4	NUM
ftr-370	1421	31	)	)	PUNCT
ftr-370	1421	32	is	be	AUX
ftr-370	1421	33	limited	limit	VERB
ftr-370	1421	34	for	for	ADP
ftr-370	1421	35	this	this	DET
ftr-370	1421	36	purpose	purpose	NOUN
ftr-370	1421	37	to	to	ADP
ftr-370	1421	38	2009	2009	NUM
ftr-370	1421	39	]	]	PUNCT
ftr-370	1421	40	recent	recent	ADJ
ftr-370	1421	41	developments	development	NOUN
ftr-370	1421	42	in	in	ADP
ftr-370	1421	43	federal	federal	ADJ
ftr-370	1421	44	income	income	NOUN
ftr-370	1421	45	taxation	taxation	NOUN
ftr-370	1421	46	343	343	NUM
ftr-370	1421	47	his	his	PRON
ftr-370	1421	48	spouse	spouse	NOUN
ftr-370	1421	49	,	,	PUNCT
ftr-370	1421	50	ancestors	ancestor	NOUN
ftr-370	1421	51	,	,	PUNCT
ftr-370	1421	52	and	and	CCONJ
ftr-370	1421	53	lineal	lineal	ADJ
ftr-370	1421	54	descendants	descendant	NOUN
ftr-370	1421	55	.	.	PUNCT
ftr-370	1421	56	)	)	PUNCT
ftr-370	1422	1	the	the	DET
ftr-370	1422	2	credit	credit	NOUN
ftr-370	1422	3	is	be	AUX
ftr-370	1422	4	also	also	ADV
ftr-370	1422	5	not	not	PART
ftr-370	1422	6	available	available	ADJ
ftr-370	1422	7	:	:	PUNCT
ftr-370	1422	8	(	(	PUNCT
ftr-370	1422	9	1	1	X
ftr-370	1422	10	)	)	PUNCT
ftr-370	1422	11	if	if	SCONJ
ftr-370	1422	12	a	a	DET
ftr-370	1422	13	credit	credit	NOUN
ftr-370	1422	14	under	under	ADP
ftr-370	1422	15	§	§	PROPN
ftr-370	1422	16	1400c	1400c	NUM
ftr-370	1422	17	(	(	PUNCT
ftr-370	1422	18	relating	relate	VERB
ftr-370	1422	19	to	to	ADP
ftr-370	1422	20	first	first	ADJ
ftr-370	1422	21	-	-	PUNCT
ftr-370	1422	22	time	time	NOUN
ftr-370	1422	23	homebuyers	homebuyer	NOUN
ftr-370	1422	24	in	in	ADP
ftr-370	1422	25	the	the	DET
ftr-370	1422	26	district	district	NOUN
ftr-370	1422	27	of	of	ADP
ftr-370	1422	28	columbia	columbia	PROPN
ftr-370	1422	29	)	)	PUNCT
ftr-370	1422	30	has	have	AUX
ftr-370	1422	31	ever	ever	ADV
ftr-370	1422	32	been	be	AUX
ftr-370	1422	33	allowable	allowable	ADJ
ftr-370	1422	34	to	to	ADP
ftr-370	1422	35	the	the	DET
ftr-370	1422	36	taxpayer	taxpayer	NOUN
ftr-370	1422	37	,	,	PUNCT
ftr-370	1422	38	(	(	PUNCT
ftr-370	1422	39	2	2	X
ftr-370	1422	40	)	)	PUNCT
ftr-370	1422	41	if	if	SCONJ
ftr-370	1422	42	the	the	DET
ftr-370	1422	43	taxpayer	taxpayer	NOUN
ftr-370	1422	44	’s	’s	PART
ftr-370	1422	45	financing	financing	NOUN
ftr-370	1422	46	is	be	AUX
ftr-370	1422	47	from	from	ADP
ftr-370	1422	48	tax	tax	NOUN
ftr-370	1422	49	-	-	PUNCT
ftr-370	1422	50	exempt	exempt	ADJ
ftr-370	1422	51	mortgage	mortgage	NOUN
ftr-370	1422	52	revenue	revenue	NOUN
ftr-370	1422	53	bonds	bond	NOUN
ftr-370	1422	54	,	,	PUNCT
ftr-370	1422	55	(	(	PUNCT
ftr-370	1422	56	3	3	X
ftr-370	1422	57	)	)	PUNCT
ftr-370	1422	58	if	if	SCONJ
ftr-370	1422	59	the	the	DET
ftr-370	1422	60	taxpayer	taxpayer	NOUN
ftr-370	1422	61	is	be	AUX
ftr-370	1422	62	a	a	DET
ftr-370	1422	63	nonresident	nonresident	ADJ
ftr-370	1422	64	alien	alien	NOUN
ftr-370	1422	65	,	,	PUNCT
ftr-370	1422	66	or	or	CCONJ
ftr-370	1422	67	(	(	PUNCT
ftr-370	1422	68	4	4	X
ftr-370	1422	69	)	)	PUNCT
ftr-370	1422	70	if	if	SCONJ
ftr-370	1422	71	the	the	DET
ftr-370	1422	72	taxpayer	taxpayer	NOUN
ftr-370	1422	73	disposes	dispose	VERB
ftr-370	1422	74	of	of	ADP
ftr-370	1422	75	the	the	DET
ftr-370	1422	76	residence	residence	NOUN
ftr-370	1422	77	or	or	CCONJ
ftr-370	1422	78	ceases	cease	VERB
ftr-370	1422	79	to	to	PART
ftr-370	1422	80	use	use	VERB
ftr-370	1422	81	it	it	PRON
ftr-370	1422	82	as	as	ADP
ftr-370	1422	83	his	his	PRON
ftr-370	1422	84	principal	principal	ADJ
ftr-370	1422	85	residence	residence	NOUN
ftr-370	1422	86	before	before	ADP
ftr-370	1422	87	the	the	DET
ftr-370	1422	88	close	close	NOUN
ftr-370	1422	89	of	of	ADP
ftr-370	1422	90	the	the	DET
ftr-370	1422	91	taxable	taxable	ADJ
ftr-370	1422	92	year	year	NOUN
ftr-370	1422	93	.	.	PUNCT
ftr-370	1423	1	•	•	NUM
ftr-370	1423	2	the	the	DET
ftr-370	1423	3	amount	amount	NOUN
ftr-370	1423	4	of	of	ADP
ftr-370	1423	5	the	the	DET
ftr-370	1423	6	credit	credit	NOUN
ftr-370	1423	7	is	be	AUX
ftr-370	1423	8	recaptured	recapture	VERB
ftr-370	1423	9	ratably	ratably	ADV
ftr-370	1423	10	over	over	ADP
ftr-370	1423	11	the	the	DET
ftr-370	1423	12	15	15	NUM
ftr-370	1423	13	-	-	PUNCT
ftr-370	1423	14	year	year	NOUN
ftr-370	1423	15	period	period	NOUN
ftr-370	1423	16	beginning	begin	VERB
ftr-370	1423	17	with	with	ADP
ftr-370	1423	18	the	the	DET
ftr-370	1423	19	second	second	ADJ
ftr-370	1423	20	taxable	taxable	ADJ
ftr-370	1423	21	year	year	NOUN
ftr-370	1423	22	following	follow	VERB
ftr-370	1423	23	the	the	DET
ftr-370	1423	24	taxable	taxable	ADJ
ftr-370	1423	25	year	year	NOUN
ftr-370	1423	26	in	in	ADP
ftr-370	1423	27	which	which	PRON
ftr-370	1423	28	the	the	DET
ftr-370	1423	29	credit	credit	NOUN
ftr-370	1423	30	-	-	PUNCT
ftr-370	1423	31	generating	generate	VERB
ftr-370	1423	32	purchase	purchase	NOUN
ftr-370	1423	33	was	be	AUX
ftr-370	1423	34	made	make	VERB
ftr-370	1423	35	.	.	PUNCT
ftr-370	1424	1	for	for	ADP
ftr-370	1424	2	example	example	NOUN
ftr-370	1424	3	,	,	PUNCT
ftr-370	1424	4	if	if	SCONJ
ftr-370	1424	5	a	a	DET
ftr-370	1424	6	taxpayer	taxpayer	NOUN
ftr-370	1424	7	properly	properly	ADV
ftr-370	1424	8	claimed	claim	VERB
ftr-370	1424	9	a	a	DET
ftr-370	1424	10	credit	credit	NOUN
ftr-370	1424	11	of	of	ADP
ftr-370	1424	12	$	$	SYM
ftr-370	1424	13	7,500	7,500	NUM
ftr-370	1424	14	for	for	ADP
ftr-370	1424	15	a	a	DET
ftr-370	1424	16	purchase	purchase	NOUN
ftr-370	1424	17	in	in	ADP
ftr-370	1424	18	2008	2008	NUM
ftr-370	1424	19	,	,	PUNCT
ftr-370	1424	20	the	the	DET
ftr-370	1424	21	recapture	recapture	NOUN
ftr-370	1424	22	amount	amount	NOUN
ftr-370	1424	23	would	would	AUX
ftr-370	1424	24	be	be	AUX
ftr-370	1424	25	$	$	SYM
ftr-370	1424	26	500	500	NUM
ftr-370	1424	27	in	in	ADP
ftr-370	1424	28	2010	2010	NUM
ftr-370	1424	29	,	,	PUNCT
ftr-370	1424	30	with	with	ADP
ftr-370	1424	31	another	another	DET
ftr-370	1424	32	$	$	SYM
ftr-370	1424	33	500	500	NUM
ftr-370	1424	34	recapture	recapture	NOUN
ftr-370	1424	35	amount	amount	NOUN
ftr-370	1424	36	in	in	ADP
ftr-370	1424	37	each	each	PRON
ftr-370	1424	38	of	of	ADP
ftr-370	1424	39	the	the	DET
ftr-370	1424	40	next	next	ADJ
ftr-370	1424	41	14	14	NUM
ftr-370	1424	42	years	year	NOUN
ftr-370	1424	43	.	.	PUNCT
ftr-370	1425	1	thus	thus	ADV
ftr-370	1425	2	,	,	PUNCT
ftr-370	1425	3	the	the	DET
ftr-370	1425	4	credit	credit	NOUN
ftr-370	1425	5	actually	actually	ADV
ftr-370	1425	6	functions	function	VERB
ftr-370	1425	7	as	as	ADP
ftr-370	1425	8	an	an	DET
ftr-370	1425	9	interest	interest	NOUN
ftr-370	1425	10	-	-	PUNCT
ftr-370	1425	11	free	free	ADJ
ftr-370	1425	12	loan	loan	NOUN
ftr-370	1425	13	from	from	ADP
ftr-370	1425	14	the	the	DET
ftr-370	1425	15	government	government	NOUN
ftr-370	1425	16	to	to	ADP
ftr-370	1425	17	the	the	DET
ftr-370	1425	18	taxpayer	taxpayer	NOUN
ftr-370	1425	19	.	.	PUNCT
ftr-370	1426	1	if	if	SCONJ
ftr-370	1426	2	,	,	PUNCT
ftr-370	1426	3	prior	prior	ADV
ftr-370	1426	4	to	to	ADP
ftr-370	1426	5	the	the	DET
ftr-370	1426	6	end	end	NOUN
ftr-370	1426	7	of	of	ADP
ftr-370	1426	8	the	the	DET
ftr-370	1426	9	15	15	NUM
ftr-370	1426	10	-	-	PUNCT
ftr-370	1426	11	year	year	NOUN
ftr-370	1426	12	recapture	recapture	NOUN
ftr-370	1426	13	period	period	NOUN
ftr-370	1426	14	,	,	PUNCT
ftr-370	1426	15	a	a	DET
ftr-370	1426	16	taxpayer	taxpayer	NOUN
ftr-370	1426	17	disposes	dispose	VERB
ftr-370	1426	18	of	of	ADP
ftr-370	1426	19	the	the	DET
ftr-370	1426	20	credit	credit	NOUN
ftr-370	1426	21	-	-	PUNCT
ftr-370	1426	22	generating	generate	VERB
ftr-370	1426	23	residence	residence	NOUN
ftr-370	1426	24	or	or	CCONJ
ftr-370	1426	25	ceases	cease	VERB
ftr-370	1426	26	to	to	PART
ftr-370	1426	27	use	use	VERB
ftr-370	1426	28	it	it	PRON
ftr-370	1426	29	as	as	ADP
ftr-370	1426	30	his	his	PRON
ftr-370	1426	31	principal	principal	ADJ
ftr-370	1426	32	residence	residence	NOUN
ftr-370	1426	33	,	,	PUNCT
ftr-370	1426	34	the	the	DET
ftr-370	1426	35	recapture	recapture	NOUN
ftr-370	1426	36	of	of	ADP
ftr-370	1426	37	any	any	DET
ftr-370	1426	38	previously	previously	ADV
ftr-370	1426	39	unrecaptured	unrecaptured	ADJ
ftr-370	1426	40	credit	credit	NOUN
ftr-370	1426	41	is	be	AUX
ftr-370	1426	42	accelerated	accelerate	VERB
ftr-370	1426	43	.	.	PUNCT
ftr-370	1427	1	in	in	ADP
ftr-370	1427	2	the	the	DET
ftr-370	1427	3	case	case	NOUN
ftr-370	1427	4	of	of	ADP
ftr-370	1427	5	a	a	DET
ftr-370	1427	6	sale	sale	NOUN
ftr-370	1427	7	of	of	ADP
ftr-370	1427	8	the	the	DET
ftr-370	1427	9	principal	principal	ADJ
ftr-370	1427	10	residence	residence	NOUN
ftr-370	1427	11	to	to	ADP
ftr-370	1427	12	an	an	DET
ftr-370	1427	13	unrelated	unrelated	ADJ
ftr-370	1427	14	person	person	NOUN
ftr-370	1427	15	,	,	PUNCT
ftr-370	1427	16	the	the	DET
ftr-370	1427	17	recapture	recapture	NOUN
ftr-370	1427	18	amount	amount	NOUN
ftr-370	1427	19	is	be	AUX
ftr-370	1427	20	limited	limit	VERB
ftr-370	1427	21	to	to	ADP
ftr-370	1427	22	the	the	DET
ftr-370	1427	23	amount	amount	NOUN
ftr-370	1427	24	of	of	ADP
ftr-370	1427	25	gain	gain	NOUN
ftr-370	1427	26	(	(	PUNCT
ftr-370	1427	27	if	if	SCONJ
ftr-370	1427	28	any	any	PRON
ftr-370	1427	29	)	)	PUNCT
ftr-370	1427	30	on	on	ADP
ftr-370	1427	31	the	the	DET
ftr-370	1427	32	sale	sale	NOUN
ftr-370	1427	33	.	.	PUNCT
ftr-370	1428	1	there	there	PRON
ftr-370	1428	2	is	be	VERB
ftr-370	1428	3	no	no	DET
ftr-370	1428	4	recapture	recapture	NOUN
ftr-370	1428	5	(	(	PUNCT
ftr-370	1428	6	either	either	CCONJ
ftr-370	1428	7	regular	regular	ADJ
ftr-370	1428	8	or	or	CCONJ
ftr-370	1428	9	accelerated	accelerate	VERB
ftr-370	1428	10	)	)	PUNCT
ftr-370	1428	11	after	after	ADP
ftr-370	1428	12	the	the	DET
ftr-370	1428	13	death	death	NOUN
ftr-370	1428	14	of	of	ADP
ftr-370	1428	15	a	a	DET
ftr-370	1428	16	taxpayer	taxpayer	NOUN
ftr-370	1428	17	,	,	PUNCT
ftr-370	1428	18	and	and	CCONJ
ftr-370	1428	19	there	there	PRON
ftr-370	1428	20	is	be	VERB
ftr-370	1428	21	no	no	DET
ftr-370	1428	22	accelerated	accelerated	ADJ
ftr-370	1428	23	recapture	recapture	NOUN
ftr-370	1428	24	following	follow	VERB
ftr-370	1428	25	an	an	DET
ftr-370	1428	26	involuntary	involuntary	ADJ
ftr-370	1428	27	conversion	conversion	NOUN
ftr-370	1428	28	of	of	ADP
ftr-370	1428	29	a	a	DET
ftr-370	1428	30	residence	residence	NOUN
ftr-370	1428	31	if	if	SCONJ
ftr-370	1428	32	the	the	DET
ftr-370	1428	33	taxpayer	taxpayer	NOUN
ftr-370	1428	34	acquires	acquire	VERB
ftr-370	1428	35	a	a	DET
ftr-370	1428	36	new	new	ADJ
ftr-370	1428	37	principal	principal	ADJ
ftr-370	1428	38	residence	residence	NOUN
ftr-370	1428	39	within	within	ADP
ftr-370	1428	40	the	the	DET
ftr-370	1428	41	next	next	ADJ
ftr-370	1428	42	two	two	NUM
ftr-370	1428	43	years	year	NOUN
ftr-370	1428	44	.	.	PUNCT
ftr-370	1429	1	if	if	SCONJ
ftr-370	1429	2	a	a	DET
ftr-370	1429	3	credit	credit	NOUN
ftr-370	1429	4	-	-	PUNCT
ftr-370	1429	5	generating	generate	VERB
ftr-370	1429	6	residence	residence	NOUN
ftr-370	1429	7	is	be	AUX
ftr-370	1429	8	transferred	transfer	VERB
ftr-370	1429	9	between	between	ADP
ftr-370	1429	10	spouses	spouse	NOUN
ftr-370	1429	11	or	or	CCONJ
ftr-370	1429	12	incident	incident	NOUN
ftr-370	1429	13	to	to	ADP
ftr-370	1429	14	a	a	DET
ftr-370	1429	15	divorce	divorce	NOUN
ftr-370	1429	16	,	,	PUNCT
ftr-370	1429	17	in	in	ADP
ftr-370	1429	18	a	a	DET
ftr-370	1429	19	transaction	transaction	NOUN
ftr-370	1429	20	subject	subject	NOUN
ftr-370	1429	21	to	to	ADP
ftr-370	1429	22	§	§	PROPN
ftr-370	1429	23	1041	1041	NUM
ftr-370	1429	24	,	,	PUNCT
ftr-370	1429	25	any	any	DET
ftr-370	1429	26	remaining	remain	VERB
ftr-370	1429	27	recapture	recapture	NOUN
ftr-370	1429	28	obligation	obligation	NOUN
ftr-370	1429	29	is	be	AUX
ftr-370	1429	30	imposed	impose	VERB
ftr-370	1429	31	solely	solely	ADV
ftr-370	1429	32	on	on	ADP
ftr-370	1429	33	the	the	DET
ftr-370	1429	34	transferee	transferee	NOUN
ftr-370	1429	35	.	.	PUNCT
ftr-370	1430	1	•	•	ADV
ftr-370	1430	2	although	although	SCONJ
ftr-370	1430	3	the	the	DET
ftr-370	1430	4	credit	credit	NOUN
ftr-370	1430	5	is	be	AUX
ftr-370	1430	6	ordinarily	ordinarily	ADV
ftr-370	1430	7	allowed	allow	VERB
ftr-370	1430	8	with	with	ADP
ftr-370	1430	9	respect	respect	NOUN
ftr-370	1430	10	to	to	ADP
ftr-370	1430	11	the	the	DET
ftr-370	1430	12	year	year	NOUN
ftr-370	1430	13	in	in	ADP
ftr-370	1430	14	which	which	PRON
ftr-370	1430	15	the	the	DET
ftr-370	1430	16	credit	credit	NOUN
ftr-370	1430	17	-	-	PUNCT
ftr-370	1430	18	generating	generate	VERB
ftr-370	1430	19	purchase	purchase	NOUN
ftr-370	1430	20	occurred	occur	VERB
ftr-370	1430	21	,	,	PUNCT
ftr-370	1430	22	a	a	DET
ftr-370	1430	23	taxpayer	taxpayer	NOUN
ftr-370	1430	24	purchasing	purchase	VERB
ftr-370	1430	25	a	a	DET
ftr-370	1430	26	home	home	NOUN
ftr-370	1430	27	in	in	ADP
ftr-370	1430	28	2009	2009	NUM
ftr-370	1430	29	(	(	PUNCT
ftr-370	1430	30	before	before	ADP
ftr-370	1430	31	july	july	PROPN
ftr-370	1430	32	1	1	NUM
ftr-370	1430	33	)	)	PUNCT
ftr-370	1430	34	may	may	AUX
ftr-370	1430	35	elect	elect	VERB
ftr-370	1430	36	to	to	PART
ftr-370	1430	37	treat	treat	VERB
ftr-370	1430	38	the	the	DET
ftr-370	1430	39	purchase	purchase	NOUN
ftr-370	1430	40	as	as	ADP
ftr-370	1430	41	having	having	AUX
ftr-370	1430	42	been	be	AUX
ftr-370	1430	43	made	make	VERB
ftr-370	1430	44	in	in	ADP
ftr-370	1430	45	2008	2008	NUM
ftr-370	1430	46	,	,	PUNCT
ftr-370	1430	47	for	for	ADP
ftr-370	1430	48	the	the	DET
ftr-370	1430	49	purpose	purpose	NOUN
ftr-370	1430	50	of	of	ADP
ftr-370	1430	51	claiming	claim	VERB
ftr-370	1430	52	the	the	DET
ftr-370	1430	53	credit	credit	NOUN
ftr-370	1430	54	on	on	ADP
ftr-370	1430	55	his	his	PRON
ftr-370	1430	56	2008	2008	NUM
ftr-370	1430	57	tax	tax	NOUN
ftr-370	1430	58	return	return	NOUN
ftr-370	1430	59	.	.	PUNCT
ftr-370	1431	1	if	if	SCONJ
ftr-370	1431	2	the	the	DET
ftr-370	1431	3	election	election	NOUN
ftr-370	1431	4	is	be	AUX
ftr-370	1431	5	made	make	VERB
ftr-370	1431	6	,	,	PUNCT
ftr-370	1431	7	the	the	DET
ftr-370	1431	8	first	first	ADJ
ftr-370	1431	9	year	year	NOUN
ftr-370	1431	10	of	of	ADP
ftr-370	1431	11	the	the	DET
ftr-370	1431	12	recapture	recapture	NOUN
ftr-370	1431	13	period	period	NOUN
ftr-370	1431	14	will	will	AUX
ftr-370	1431	15	be	be	AUX
ftr-370	1431	16	2010	2010	NUM
ftr-370	1431	17	,	,	PUNCT
ftr-370	1431	18	rather	rather	ADV
ftr-370	1431	19	than	than	ADP
ftr-370	1431	20	2011	2011	NUM
ftr-370	1431	21	.	.	PUNCT
ftr-370	1432	1	6	6	X
ftr-370	1432	2	.	.	X
ftr-370	1433	1	congress	congress	PROPN
ftr-370	1433	2	wants	want	VERB
ftr-370	1433	3	to	to	PART
ftr-370	1433	4	encourage	encourage	VERB
ftr-370	1433	5	consumers	consumer	NOUN
ftr-370	1433	6	—	—	PUNCT
ftr-370	1433	7	at	at	ADP
ftr-370	1433	8	least	least	ADJ
ftr-370	1433	9	those	those	PRON
ftr-370	1433	10	in	in	ADP
ftr-370	1433	11	texas	texas	PROPN
ftr-370	1433	12	and	and	CCONJ
ftr-370	1433	13	florida	florida	PROPN
ftr-370	1433	14	and	and	CCONJ
ftr-370	1433	15	a	a	DET
ftr-370	1433	16	few	few	ADJ
ftr-370	1433	17	other	other	ADJ
ftr-370	1433	18	states	state	NOUN
ftr-370	1433	19	—	—	PUNCT
ftr-370	1433	20	to	to	PART
ftr-370	1433	21	shop	shop	VERB
ftr-370	1433	22	in	in	ADP
ftr-370	1433	23	these	these	DET
ftr-370	1433	24	hard	hard	ADJ
ftr-370	1433	25	times	time	NOUN
ftr-370	1433	26	.	.	PUNCT
ftr-370	1434	1	the	the	DET
ftr-370	1434	2	emergency	emergency	NOUN
ftr-370	1434	3	economic	economic	ADJ
ftr-370	1434	4	stabilization	stabilization	NOUN
ftr-370	1434	5	act	act	NOUN
ftr-370	1434	6	of	of	ADP
ftr-370	1434	7	2008	2008	NUM
ftr-370	1434	8	extended	extend	VERB
ftr-370	1434	9	through	through	ADP
ftr-370	1434	10	2009	2009	NUM
ftr-370	1434	11	the	the	DET
ftr-370	1434	12	§	§	PROPN
ftr-370	1434	13	164(b)(5	164(b)(5	NUM
ftr-370	1434	14	)	)	PUNCT
ftr-370	1434	15	itemized	itemize	VERB
ftr-370	1434	16	deduction	deduction	NOUN
ftr-370	1434	17	for	for	ADP
ftr-370	1434	18	state	state	NOUN
ftr-370	1434	19	sales	sale	NOUN
ftr-370	1434	20	taxes	taxis	NOUN
ftr-370	1434	21	(	(	PUNCT
ftr-370	1434	22	optionally	optionally	ADV
ftr-370	1434	23	in	in	ADP
ftr-370	1434	24	lieu	lieu	NOUN
ftr-370	1434	25	of	of	ADP
ftr-370	1434	26	income	income	NOUN
ftr-370	1434	27	taxes	taxis	NOUN
ftr-370	1434	28	in	in	ADP
ftr-370	1434	29	those	those	DET
ftr-370	1434	30	states	state	NOUN
ftr-370	1434	31	that	that	PRON
ftr-370	1434	32	have	have	VERB
ftr-370	1434	33	both	both	CCONJ
ftr-370	1434	34	sales	sale	NOUN
ftr-370	1434	35	and	and	CCONJ
ftr-370	1434	36	income	income	NOUN
ftr-370	1434	37	taxes	taxis	NOUN
ftr-370	1434	38	)	)	PUNCT
ftr-370	1434	39	.	.	PUNCT
ftr-370	1435	1	7	7	X
ftr-370	1435	2	.	.	X
ftr-370	1435	3	making	make	VERB
ftr-370	1435	4	children	child	NOUN
ftr-370	1435	5	more	more	ADV
ftr-370	1435	6	affordable	affordable	ADJ
ftr-370	1435	7	.	.	PUNCT
ftr-370	1436	1	the	the	DET
ftr-370	1436	2	emergency	emergency	NOUN
ftr-370	1436	3	economic	economic	ADJ
ftr-370	1436	4	stabilization	stabilization	NOUN
ftr-370	1436	5	act	act	NOUN
ftr-370	1436	6	of	of	ADP
ftr-370	1436	7	2008	2008	NUM
ftr-370	1436	8	added	add	VERB
ftr-370	1436	9	code	code	NOUN
ftr-370	1436	10	§	§	PROPN
ftr-370	1436	11	24(d)(4	24(d)(4	NUM
ftr-370	1436	12	)	)	PUNCT
ftr-370	1436	13	,	,	PUNCT
ftr-370	1436	14	which	which	PRON
ftr-370	1436	15	provides	provide	VERB
ftr-370	1436	16	that	that	PRON
ftr-370	1436	17	for	for	ADP
ftr-370	1436	18	2008	2008	NUM
ftr-370	1436	19	(	(	PUNCT
ftr-370	1436	20	and	and	CCONJ
ftr-370	1436	21	only	only	ADV
ftr-370	1436	22	for	for	ADP
ftr-370	1436	23	2008	2008	NUM
ftr-370	1436	24	)	)	PUNCT
ftr-370	1436	25	the	the	DET
ftr-370	1436	26	ceiling	ceiling	NOUN
ftr-370	1436	27	on	on	ADP
ftr-370	1436	28	the	the	DET
ftr-370	1436	29	refundable	refundable	ADJ
ftr-370	1436	30	child	child	NOUN
ftr-370	1436	31	credit	credit	NOUN
ftr-370	1436	32	is	be	AUX
ftr-370	1436	33	15	15	NUM
ftr-370	1436	34	percent	percent	NOUN
ftr-370	1436	35	of	of	ADP
ftr-370	1436	36	the	the	DET
ftr-370	1436	37	excess	excess	NOUN
ftr-370	1436	38	of	of	ADP
ftr-370	1436	39	earned	earn	VERB
ftr-370	1436	40	income	income	NOUN
ftr-370	1436	41	over	over	ADP
ftr-370	1436	42	$	$	SYM
ftr-370	1436	43	8,500	8,500	NUM
ftr-370	1436	44	rather	rather	ADV
ftr-370	1436	45	than	than	ADP
ftr-370	1436	46	$	$	SYM
ftr-370	1436	47	10,000	10,000	NUM
ftr-370	1436	48	(	(	PUNCT
ftr-370	1436	49	indexed	index	VERB
ftr-370	1436	50	for	for	ADP
ftr-370	1436	51	post-2000	post-2000	ADJ
ftr-370	1436	52	inflation	inflation	NOUN
ftr-370	1436	53	)	)	PUNCT
ftr-370	1436	54	.	.	PUNCT
ftr-370	1437	1	because	because	SCONJ
ftr-370	1437	2	the	the	DET
ftr-370	1437	3	2008	2008	NUM
ftr-370	1437	4	inflation	inflation	NOUN
ftr-370	1437	5	adjusted	adjust	VERB
ftr-370	1437	6	$	$	SYM
ftr-370	1437	7	10,000	10,000	NUM
ftr-370	1437	8	amount	amount	NOUN
ftr-370	1437	9	would	would	AUX
ftr-370	1437	10	have	have	AUX
ftr-370	1437	11	been	be	AUX
ftr-370	1437	12	$	$	SYM
ftr-370	1437	13	12,050	12,050	NUM
ftr-370	1437	14	,	,	PUNCT
ftr-370	1437	15	this	this	DET
ftr-370	1437	16	provision	provision	NOUN
ftr-370	1437	17	increases	increase	VERB
ftr-370	1437	18	the	the	PRON
ftr-370	1437	19	by	by	ADP
ftr-370	1437	20	$	$	SYM
ftr-370	1437	21	532.50	532.50	NUM
ftr-370	1437	22	the	the	DET
ftr-370	1437	23	refundable	refundable	ADJ
ftr-370	1437	24	amount	amount	NOUN
ftr-370	1437	25	.	.	PUNCT
ftr-370	1438	1	344	344	NUM
ftr-370	1438	2	florida	florida	PROPN
ftr-370	1438	3	tax	tax	NOUN
ftr-370	1438	4	review	review	NOUN
ftr-370	1438	5	[	[	X
ftr-370	1438	6	vol	vol	NOUN
ftr-370	1438	7	.	.	PUNCT
ftr-370	1439	1	9	9	NUM
ftr-370	1439	2	:	:	SYM
ftr-370	1439	3	si	si	PROPN
ftr-370	1439	4	8	8	NUM
ftr-370	1439	5	.	.	PUNCT
ftr-370	1440	1	the	the	DET
ftr-370	1440	2	emergency	emergency	NOUN
ftr-370	1440	3	economic	economic	ADJ
ftr-370	1440	4	stabilization	stabilization	NOUN
ftr-370	1440	5	act	act	NOUN
ftr-370	1440	6	of	of	ADP
ftr-370	1440	7	2008	2008	NUM
ftr-370	1441	1	[	[	X
ftr-370	1441	2	division	division	NOUN
ftr-370	1441	3	b	b	X
ftr-370	1441	4	]	]	X
ftr-370	1441	5	,	,	PUNCT
ftr-370	1441	6	the	the	DET
ftr-370	1441	7	energy	energy	NOUN
ftr-370	1441	8	improvement	improvement	NOUN
ftr-370	1441	9	and	and	CCONJ
ftr-370	1441	10	extension	extension	NOUN
ftr-370	1441	11	act	act	NOUN
ftr-370	1441	12	,	,	PUNCT
ftr-370	1441	13	extends	extend	VERB
ftr-370	1441	14	several	several	ADJ
ftr-370	1441	15	credits	credit	NOUN
ftr-370	1441	16	and	and	CCONJ
ftr-370	1441	17	adds	add	VERB
ftr-370	1441	18	a	a	DET
ftr-370	1441	19	few	few	ADJ
ftr-370	1441	20	new	new	ADJ
ftr-370	1441	21	twists	twist	NOUN
ftr-370	1441	22	.	.	PUNCT
ftr-370	1442	1	•	•	NUM
ftr-370	1442	2	section	section	NOUN
ftr-370	1442	3	205	205	NUM
ftr-370	1442	4	adds	add	VERB
ftr-370	1442	5	a	a	DET
ftr-370	1442	6	new	new	ADJ
ftr-370	1442	7	credit	credit	NOUN
ftr-370	1442	8	,	,	PUNCT
ftr-370	1442	9	under	under	ADP
ftr-370	1442	10	§	§	PROPN
ftr-370	1442	11	30d	30d	NUM
ftr-370	1442	12	,	,	PUNCT
ftr-370	1442	13	for	for	ADP
ftr-370	1442	14	qualified	qualified	ADJ
ftr-370	1442	15	electric	electric	ADJ
ftr-370	1442	16	drive	drive	NOUN
ftr-370	1442	17	motor	motor	NOUN
ftr-370	1442	18	vehicles	vehicle	NOUN
ftr-370	1442	19	.	.	PUNCT
ftr-370	1443	1	the	the	DET
ftr-370	1443	2	credit	credit	NOUN
ftr-370	1443	3	amount	amount	NOUN
ftr-370	1443	4	is	be	AUX
ftr-370	1443	5	$	$	SYM
ftr-370	1443	6	2,500	2,500	NUM
ftr-370	1443	7	plus	plus	CCONJ
ftr-370	1443	8	$	$	SYM
ftr-370	1443	9	417	417	NUM
ftr-370	1443	10	for	for	ADP
ftr-370	1443	11	each	each	DET
ftr-370	1443	12	kilowatt	kilowatt	NOUN
ftr-370	1443	13	hour	hour	NOUN
ftr-370	1443	14	of	of	ADP
ftr-370	1443	15	traction	traction	NOUN
ftr-370	1443	16	battery	battery	NOUN
ftr-370	1443	17	capacity	capacity	NOUN
ftr-370	1443	18	in	in	ADP
ftr-370	1443	19	excess	excess	NOUN
ftr-370	1443	20	of	of	ADP
ftr-370	1443	21	4	4	NUM
ftr-370	1443	22	kilowatt	kilowatt	NOUN
ftr-370	1443	23	hours	hour	NOUN
ftr-370	1443	24	(	(	PUNCT
ftr-370	1443	25	the	the	DET
ftr-370	1443	26	minimum	minimum	NOUN
ftr-370	1443	27	required	require	VERB
ftr-370	1443	28	for	for	ADP
ftr-370	1443	29	obtaining	obtain	VERB
ftr-370	1443	30	the	the	DET
ftr-370	1443	31	credit	credit	NOUN
ftr-370	1443	32	)	)	PUNCT
ftr-370	1443	33	.	.	PUNCT
ftr-370	1444	1	the	the	DET
ftr-370	1444	2	credit	credit	NOUN
ftr-370	1444	3	is	be	AUX
ftr-370	1444	4	limited	limit	VERB
ftr-370	1444	5	to	to	ADP
ftr-370	1444	6	$	$	SYM
ftr-370	1444	7	7,500	7,500	NUM
ftr-370	1444	8	for	for	ADP
ftr-370	1444	9	vehicles	vehicle	NOUN
ftr-370	1444	10	weighing	weigh	VERB
ftr-370	1444	11	less	less	ADJ
ftr-370	1444	12	than	than	ADP
ftr-370	1444	13	10,000	10,000	NUM
ftr-370	1444	14	pounds	pound	NOUN
ftr-370	1444	15	,	,	PUNCT
ftr-370	1444	16	$	$	SYM
ftr-370	1444	17	10,000	10,000	NUM
ftr-370	1444	18	for	for	ADP
ftr-370	1444	19	vehicles	vehicle	NOUN
ftr-370	1444	20	weighing	weigh	VERB
ftr-370	1444	21	between	between	ADP
ftr-370	1444	22	10,000	10,000	NUM
ftr-370	1444	23	and	and	CCONJ
ftr-370	1444	24	14,000	14,000	NUM
ftr-370	1444	25	pounds	pound	NOUN
ftr-370	1444	26	,	,	PUNCT
ftr-370	1444	27	$	$	SYM
ftr-370	1444	28	12,500	12,500	NUM
ftr-370	1444	29	for	for	ADP
ftr-370	1444	30	vehicles	vehicle	NOUN
ftr-370	1444	31	weighing	weigh	VERB
ftr-370	1444	32	between	between	ADP
ftr-370	1444	33	14,000	14,000	NUM
ftr-370	1444	34	and	and	CCONJ
ftr-370	1444	35	26,000	26,000	NUM
ftr-370	1444	36	pounds	pound	NOUN
ftr-370	1444	37	,	,	PUNCT
ftr-370	1444	38	and	and	CCONJ
ftr-370	1444	39	$	$	SYM
ftr-370	1444	40	15,000	15,000	NUM
ftr-370	1444	41	for	for	ADP
ftr-370	1444	42	those	those	DET
ftr-370	1444	43	electric	electric	ADJ
ftr-370	1444	44	plug	plug	VERB
ftr-370	1444	45	-	-	PUNCT
ftr-370	1444	46	in	in	ADP
ftr-370	1444	47	suvs	suvs	NOUN
ftr-370	1444	48	in	in	ADP
ftr-370	1444	49	excess	excess	NOUN
ftr-370	1444	50	of	of	ADP
ftr-370	1444	51	26,000	26,000	NUM
ftr-370	1444	52	pounds	pound	NOUN
ftr-370	1444	53	.	.	PUNCT
ftr-370	1445	1	the	the	DET
ftr-370	1445	2	credit	credit	NOUN
ftr-370	1445	3	begins	begin	VERB
ftr-370	1445	4	to	to	PART
ftr-370	1445	5	phase	phase	VERB
ftr-370	1445	6	out	out	ADP
ftr-370	1445	7	after	after	SCONJ
ftr-370	1445	8	the	the	DET
ftr-370	1445	9	first	first	ADJ
ftr-370	1445	10	250,000	250,000	NUM
ftr-370	1445	11	vehicles	vehicle	NOUN
ftr-370	1445	12	are	be	AUX
ftr-370	1445	13	sold	sell	VERB
ftr-370	1445	14	.	.	PUNCT
ftr-370	1446	1	•	•	NUM
ftr-370	1446	2	section	section	NOUN
ftr-370	1446	3	302	302	NUM
ftr-370	1446	4	extends	extend	VERB
ftr-370	1446	5	the	the	DET
ftr-370	1446	6	§	§	PROPN
ftr-370	1446	7	25c	25c	NOUN
ftr-370	1446	8	10	10	NUM
ftr-370	1446	9	percent	percent	NOUN
ftr-370	1446	10	credit	credit	NOUN
ftr-370	1446	11	(	(	PUNCT
ftr-370	1446	12	limited	limit	VERB
ftr-370	1446	13	to	to	ADP
ftr-370	1446	14	$	$	SYM
ftr-370	1446	15	500	500	NUM
ftr-370	1446	16	in	in	ADP
ftr-370	1446	17	a	a	DET
ftr-370	1446	18	lifetime	lifetime	NOUN
ftr-370	1446	19	)	)	PUNCT
ftr-370	1446	20	for	for	ADP
ftr-370	1446	21	nonbusiness	nonbusiness	NOUN
ftr-370	1446	22	energy	energy	NOUN
ftr-370	1446	23	saving	save	VERB
ftr-370	1446	24	property	property	NOUN
ftr-370	1446	25	to	to	ADP
ftr-370	1446	26	property	property	NOUN
ftr-370	1446	27	placed	place	VERB
ftr-370	1446	28	in	in	ADP
ftr-370	1446	29	service	service	NOUN
ftr-370	1446	30	in	in	ADP
ftr-370	1446	31	2009	2009	NUM
ftr-370	1446	32	.	.	PUNCT
ftr-370	1447	1	the	the	DET
ftr-370	1447	2	provision	provision	NOUN
ftr-370	1447	3	contains	contain	VERB
ftr-370	1447	4	several	several	ADJ
ftr-370	1447	5	changes	change	NOUN
ftr-370	1447	6	to	to	ADP
ftr-370	1447	7	the	the	DET
ftr-370	1447	8	definitions	definition	NOUN
ftr-370	1447	9	of	of	ADP
ftr-370	1447	10	qualified	qualified	ADJ
ftr-370	1447	11	energy	energy	NOUN
ftr-370	1447	12	property	property	NOUN
ftr-370	1447	13	.	.	PUNCT
ftr-370	1448	1	9	9	X
ftr-370	1448	2	.	.	X
ftr-370	1449	1	there	there	PRON
ftr-370	1449	2	’s	’	VERB
ftr-370	1449	3	no	no	DET
ftr-370	1449	4	constitutional	constitutional	ADJ
ftr-370	1449	5	right	right	NOUN
ftr-370	1449	6	to	to	PART
ftr-370	1449	7	deduct	deduct	VERB
ftr-370	1449	8	the	the	DET
ftr-370	1449	9	cost	cost	NOUN
ftr-370	1449	10	of	of	ADP
ftr-370	1449	11	sexless	sexless	ADJ
ftr-370	1449	12	procreation	procreation	NOUN
ftr-370	1449	13	by	by	ADP
ftr-370	1449	14	a	a	DET
ftr-370	1449	15	healthy	healthy	ADJ
ftr-370	1449	16	man	man	NOUN
ftr-370	1449	17	.	.	PUNCT
ftr-370	1450	1	the	the	DET
ftr-370	1450	2	expenses	expense	NOUN
ftr-370	1450	3	of	of	ADP
ftr-370	1450	4	obtaining	obtain	VERB
ftr-370	1450	5	eggs	egg	NOUN
ftr-370	1450	6	from	from	ADP
ftr-370	1450	7	anonymous	anonymous	ADJ
ftr-370	1450	8	egg	egg	NOUN
ftr-370	1450	9	donors	donor	NOUN
ftr-370	1450	10	,	,	PUNCT
ftr-370	1450	11	and	and	CCONJ
ftr-370	1450	12	of	of	ADP
ftr-370	1450	13	the	the	DET
ftr-370	1450	14	gestational	gestational	ADJ
ftr-370	1450	15	carriers	carrier	NOUN
ftr-370	1450	16	in	in	ADP
ftr-370	1450	17	whom	whom	PRON
ftr-370	1450	18	the	the	DET
ftr-370	1450	19	eggs	egg	NOUN
ftr-370	1450	20	–	–	PUNCT
ftr-370	1450	21	after	after	ADP
ftr-370	1450	22	being	be	AUX
ftr-370	1450	23	fertilized	fertilize	VERB
ftr-370	1450	24	with	with	ADP
ftr-370	1450	25	taxpayer	taxpayer	NOUN
ftr-370	1450	26	’s	’s	PART
ftr-370	1450	27	semen	semen	NOUN
ftr-370	1450	28	–	–	PUNCT
ftr-370	1450	29	were	be	AUX
ftr-370	1450	30	implanted	implant	VERB
ftr-370	1450	31	,	,	PUNCT
ftr-370	1450	32	were	be	AUX
ftr-370	1450	33	not	not	PART
ftr-370	1450	34	deductible	deductible	ADJ
ftr-370	1450	35	.	.	PUNCT
ftr-370	1451	1	magdalin	magdalin	PROPN
ftr-370	1451	2	v.	v.	PROPN
ftr-370	1451	3	commissioner	commissioner	PROPN
ftr-370	1451	4	,	,	PUNCT
ftr-370	1451	5	t.c	t.c	PROPN
ftr-370	1451	6	.	.	PROPN
ftr-370	1451	7	memo	memo	NOUN
ftr-370	1451	8	.	.	PUNCT
ftr-370	1452	1	2008	2008	NUM
ftr-370	1452	2	-	-	SYM
ftr-370	1452	3	293	293	NUM
ftr-370	1452	4	(	(	PUNCT
ftr-370	1452	5	12/23/08	12/23/08	NUM
ftr-370	1452	6	)	)	PUNCT
ftr-370	1452	7	.	.	PUNCT
ftr-370	1453	1	the	the	DET
ftr-370	1453	2	court	court	NOUN
ftr-370	1453	3	(	(	PUNCT
ftr-370	1453	4	judge	judge	PROPN
ftr-370	1453	5	wherry	wherry	PROPN
ftr-370	1453	6	)	)	PUNCT
ftr-370	1453	7	held	hold	VERB
ftr-370	1453	8	that	that	SCONJ
ftr-370	1453	9	the	the	DET
ftr-370	1453	10	costs	cost	NOUN
ftr-370	1453	11	of	of	ADP
ftr-370	1453	12	taxpayer	taxpayer	NOUN
ftr-370	1453	13	’s	’s	PART
ftr-370	1453	14	fathering	father	VERB
ftr-370	1453	15	two	two	NUM
ftr-370	1453	16	children	child	NOUN
ftr-370	1453	17	by	by	ADP
ftr-370	1453	18	use	use	NOUN
ftr-370	1453	19	of	of	ADP
ftr-370	1453	20	two	two	NUM
ftr-370	1453	21	egg	egg	NOUN
ftr-370	1453	22	donors	donor	NOUN
ftr-370	1453	23	and	and	CCONJ
ftr-370	1453	24	two	two	NUM
ftr-370	1453	25	gestational	gestational	ADJ
ftr-370	1453	26	carriers	carrier	NOUN
ftr-370	1453	27	were	be	AUX
ftr-370	1453	28	not	not	PART
ftr-370	1453	29	§	§	PROPN
ftr-370	1453	30	213	213	NUM
ftr-370	1453	31	medical	medical	ADJ
ftr-370	1453	32	expenses	expense	NOUN
ftr-370	1453	33	because	because	SCONJ
ftr-370	1453	34	taxpayer	taxpayer	NOUN
ftr-370	1453	35	was	be	AUX
ftr-370	1453	36	medically	medically	ADV
ftr-370	1453	37	able	able	ADJ
ftr-370	1453	38	to	to	PART
ftr-370	1453	39	father	father	PROPN
ftr-370	1453	40	children	child	NOUN
ftr-370	1453	41	,	,	PUNCT
ftr-370	1453	42	and	and	CCONJ
ftr-370	1453	43	had	have	AUX
ftr-370	1453	44	previously	previously	ADV
ftr-370	1453	45	fathered	father	VERB
ftr-370	1453	46	twins	twin	NOUN
ftr-370	1453	47	with	with	ADP
ftr-370	1453	48	his	his	PRON
ftr-370	1453	49	ex	ex	NOUN
ftr-370	1453	50	-	-	NOUN
ftr-370	1453	51	wife	wife	NOUN
ftr-370	1453	52	,	,	PUNCT
ftr-370	1453	53	born	bear	VERB
ftr-370	1453	54	through	through	ADP
ftr-370	1453	55	natural	natural	ADJ
ftr-370	1453	56	processes	process	NOUN
ftr-370	1453	57	and	and	CCONJ
ftr-370	1453	58	without	without	ADP
ftr-370	1453	59	the	the	DET
ftr-370	1453	60	use	use	NOUN
ftr-370	1453	61	of	of	ADP
ftr-370	1453	62	in	in	ADP
ftr-370	1453	63	vitro	vitro	X
ftr-370	1453	64	fertilization	fertilization	NOUN
ftr-370	1453	65	.	.	PUNCT
ftr-370	1454	1	because	because	SCONJ
ftr-370	1454	2	(	(	PUNCT
ftr-370	1454	3	1	1	X
ftr-370	1454	4	)	)	PUNCT
ftr-370	1454	5	there	there	PRON
ftr-370	1454	6	was	be	VERB
ftr-370	1454	7	no	no	DET
ftr-370	1454	8	causal	causal	ADJ
ftr-370	1454	9	relationship	relationship	NOUN
ftr-370	1454	10	between	between	ADP
ftr-370	1454	11	an	an	DET
ftr-370	1454	12	underlying	underlie	VERB
ftr-370	1454	13	medical	medical	ADJ
ftr-370	1454	14	condition	condition	NOUN
ftr-370	1454	15	or	or	CCONJ
ftr-370	1454	16	defect	defect	NOUN
ftr-370	1454	17	–	–	PUNCT
ftr-370	1454	18	taxpayer	taxpayer	NOUN
ftr-370	1454	19	’s	’s	PART
ftr-370	1454	20	sperm	sperm	NOUN
ftr-370	1454	21	count	count	NOUN
ftr-370	1454	22	and	and	CCONJ
ftr-370	1454	23	motility	motility	NOUN
ftr-370	1454	24	were	be	AUX
ftr-370	1454	25	found	find	VERB
ftr-370	1454	26	to	to	PART
ftr-370	1454	27	be	be	AUX
ftr-370	1454	28	within	within	ADP
ftr-370	1454	29	normal	normal	ADJ
ftr-370	1454	30	limits	limit	NOUN
ftr-370	1454	31	–	–	PUNCT
ftr-370	1454	32	and	and	CCONJ
ftr-370	1454	33	the	the	DET
ftr-370	1454	34	taxpayer	taxpayer	NOUN
ftr-370	1454	35	’s	’s	PART
ftr-370	1454	36	expenses	expense	NOUN
ftr-370	1454	37	,	,	PUNCT
ftr-370	1454	38	and	and	CCONJ
ftr-370	1454	39	(	(	PUNCT
ftr-370	1454	40	2	2	X
ftr-370	1454	41	)	)	PUNCT
ftr-370	1454	42	the	the	DET
ftr-370	1454	43	expenses	expense	NOUN
ftr-370	1454	44	at	at	ADP
ftr-370	1454	45	issue	issue	NOUN
ftr-370	1454	46	were	be	AUX
ftr-370	1454	47	not	not	PART
ftr-370	1454	48	incurred	incur	VERB
ftr-370	1454	49	for	for	ADP
ftr-370	1454	50	the	the	DET
ftr-370	1454	51	purpose	purpose	NOUN
ftr-370	1454	52	of	of	ADP
ftr-370	1454	53	affecting	affect	VERB
ftr-370	1454	54	a	a	DET
ftr-370	1454	55	structure	structure	NOUN
ftr-370	1454	56	or	or	CCONJ
ftr-370	1454	57	function	function	NOUN
ftr-370	1454	58	of	of	ADP
ftr-370	1454	59	the	the	DET
ftr-370	1454	60	taxpayer	taxpayer	NOUN
ftr-370	1454	61	’s	’s	PART
ftr-370	1454	62	body	body	NOUN
ftr-370	1454	63	,	,	PUNCT
ftr-370	1454	64	the	the	DET
ftr-370	1454	65	expenses	expense	NOUN
ftr-370	1454	66	were	be	AUX
ftr-370	1454	67	not	not	PART
ftr-370	1454	68	“	"	PUNCT
ftr-370	1454	69	medical	medical	ADJ
ftr-370	1454	70	care	care	NOUN
ftr-370	1454	71	”	"	PUNCT
ftr-370	1454	72	as	as	SCONJ
ftr-370	1454	73	defined	define	VERB
ftr-370	1454	74	in	in	ADP
ftr-370	1454	75	§	§	PROPN
ftr-370	1454	76	213(d	213(d	PROPN
ftr-370	1454	77	)	)	PUNCT
ftr-370	1454	78	.	.	PUNCT
ftr-370	1455	1	judge	judge	PROPN
ftr-370	1455	2	wherry	wherry	PROPN
ftr-370	1455	3	rejected	reject	VERB
ftr-370	1455	4	the	the	DET
ftr-370	1455	5	taxpayer	taxpayer	NOUN
ftr-370	1455	6	’s	’s	PART
ftr-370	1455	7	argument	argument	NOUN
ftr-370	1455	8	that	that	SCONJ
ftr-370	1455	9	“	"	PUNCT
ftr-370	1455	10	it	it	PRON
ftr-370	1455	11	was	be	AUX
ftr-370	1455	12	his	his	PRON
ftr-370	1455	13	civil	civil	ADJ
ftr-370	1455	14	right	right	NOUN
ftr-370	1455	15	to	to	PART
ftr-370	1455	16	reproduce	reproduce	VERB
ftr-370	1455	17	,	,	PUNCT
ftr-370	1455	18	that	that	SCONJ
ftr-370	1455	19	he	he	PRON
ftr-370	1455	20	should	should	AUX
ftr-370	1455	21	have	have	VERB
ftr-370	1455	22	the	the	DET
ftr-370	1455	23	freedom	freedom	NOUN
ftr-370	1455	24	to	to	PART
ftr-370	1455	25	choose	choose	VERB
ftr-370	1455	26	the	the	DET
ftr-370	1455	27	method	method	NOUN
ftr-370	1455	28	of	of	ADP
ftr-370	1455	29	reproduction	reproduction	NOUN
ftr-370	1455	30	,	,	PUNCT
ftr-370	1455	31	and	and	CCONJ
ftr-370	1455	32	that	that	SCONJ
ftr-370	1455	33	it	it	PRON
ftr-370	1455	34	is	be	AUX
ftr-370	1455	35	sex	sex	NOUN
ftr-370	1455	36	discrimination	discrimination	NOUN
ftr-370	1455	37	to	to	PART
ftr-370	1455	38	allow	allow	VERB
ftr-370	1455	39	women	woman	NOUN
ftr-370	1455	40	but	but	CCONJ
ftr-370	1455	41	not	not	PART
ftr-370	1455	42	men	man	NOUN
ftr-370	1455	43	to	to	PART
ftr-370	1455	44	choose	choose	VERB
ftr-370	1455	45	how	how	SCONJ
ftr-370	1455	46	they	they	PRON
ftr-370	1455	47	will	will	AUX
ftr-370	1455	48	reproduce	reproduce	VERB
ftr-370	1455	49	.	.	PUNCT
ftr-370	1455	50	”	"	PUNCT
ftr-370	1456	1	•	•	ADP
ftr-370	1456	2	the	the	DET
ftr-370	1456	3	court	court	NOUN
ftr-370	1456	4	refused	refuse	VERB
ftr-370	1456	5	to	to	PART
ftr-370	1456	6	address	address	VERB
ftr-370	1456	7	the	the	DET
ftr-370	1456	8	question	question	NOUN
ftr-370	1456	9	of	of	ADP
ftr-370	1456	10	whether	whether	SCONJ
ftr-370	1456	11	the	the	DET
ftr-370	1456	12	fees	fee	NOUN
ftr-370	1456	13	would	would	AUX
ftr-370	1456	14	have	have	AUX
ftr-370	1456	15	been	be	AUX
ftr-370	1456	16	deductible	deductible	ADJ
ftr-370	1456	17	had	have	AUX
ftr-370	1456	18	taxpayer	taxpayer	NOUN
ftr-370	1456	19	suffered	suffer	VERB
ftr-370	1456	20	from	from	ADP
ftr-370	1456	21	a	a	DET
ftr-370	1456	22	medical	medical	ADJ
ftr-370	1456	23	condition	condition	NOUN
ftr-370	1456	24	,	,	PUNCT
ftr-370	1456	25	e.g.	e.g.	ADV
ftr-370	1456	26	,	,	PUNCT
ftr-370	1456	27	infertility	infertility	NOUN
ftr-370	1456	28	,	,	PUNCT
ftr-370	1456	29	that	that	PRON
ftr-370	1456	30	left	leave	VERB
ftr-370	1456	31	him	he	PRON
ftr-370	1456	32	unable	unable	ADJ
ftr-370	1456	33	to	to	PART
ftr-370	1456	34	have	have	VERB
ftr-370	1456	35	children	child	NOUN
ftr-370	1456	36	except	except	SCONJ
ftr-370	1456	37	by	by	ADP
ftr-370	1456	38	use	use	NOUN
ftr-370	1456	39	of	of	ADP
ftr-370	1456	40	in	in	ADP
ftr-370	1456	41	vitro	vitro	X
ftr-370	1456	42	fertilization	fertilization	NOUN
ftr-370	1456	43	.	.	PUNCT
ftr-370	1457	1	•	•	NUM
ftr-370	1457	2	in	in	ADP
ftr-370	1457	3	plr	plr	NOUN
ftr-370	1457	4	200318017	200318017	NUM
ftr-370	1457	5	(	(	PUNCT
ftr-370	1457	6	1/9/03	1/9/03	NUM
ftr-370	1457	7	)	)	PUNCT
ftr-370	1457	8	,	,	PUNCT
ftr-370	1457	9	the	the	DET
ftr-370	1457	10	irs	irs	PROPN
ftr-370	1457	11	ruled	rule	VERB
ftr-370	1457	12	that	that	SCONJ
ftr-370	1457	13	a	a	DET
ftr-370	1457	14	woman	woman	NOUN
ftr-370	1457	15	who	who	PRON
ftr-370	1457	16	was	be	AUX
ftr-370	1457	17	unable	unable	ADJ
ftr-370	1457	18	to	to	PART
ftr-370	1457	19	conceive	conceive	VERB
ftr-370	1457	20	using	use	VERB
ftr-370	1457	21	her	her	PRON
ftr-370	1457	22	own	own	ADJ
ftr-370	1457	23	eggs	egg	NOUN
ftr-370	1457	24	and	and	CCONJ
ftr-370	1457	25	received	receive	VERB
ftr-370	1457	26	an	an	DET
ftr-370	1457	27	implanted	implant	VERB
ftr-370	1457	28	fertilized	fertilize	VERB
ftr-370	1457	29	egg	egg	NOUN
ftr-370	1457	30	was	be	AUX
ftr-370	1457	31	entitled	entitle	VERB
ftr-370	1457	32	to	to	PART
ftr-370	1457	33	deduct	deduct	VERB
ftr-370	1457	34	as	as	ADP
ftr-370	1457	35	medical	medical	ADJ
ftr-370	1457	36	expenses	expense	NOUN
ftr-370	1457	37	under	under	ADP
ftr-370	1457	38	§	§	PROPN
ftr-370	1457	39	213	213	NUM
ftr-370	1457	40	her	her	PRON
ftr-370	1457	41	unreimbursed	unreimburse	VERB
ftr-370	1457	42	expenses	expense	NOUN
ftr-370	1457	43	for	for	ADP
ftr-370	1457	44	the	the	DET
ftr-370	1457	45	egg	egg	NOUN
ftr-370	1457	46	donor	donor	NOUN
ftr-370	1457	47	fee	fee	NOUN
ftr-370	1457	48	,	,	PUNCT
ftr-370	1457	49	the	the	DET
ftr-370	1457	50	agency	agency	NOUN
ftr-370	1457	51	2009	2009	NUM
ftr-370	1457	52	]	]	PUNCT
ftr-370	1457	53	recent	recent	ADJ
ftr-370	1457	54	developments	development	NOUN
ftr-370	1457	55	in	in	ADP
ftr-370	1457	56	federal	federal	ADJ
ftr-370	1457	57	income	income	NOUN
ftr-370	1457	58	taxation	taxation	NOUN
ftr-370	1457	59	345	345	NUM
ftr-370	1457	60	fee	fee	NOUN
ftr-370	1457	61	,	,	PUNCT
ftr-370	1457	62	the	the	DET
ftr-370	1457	63	donor	donor	NOUN
ftr-370	1457	64	’s	’s	PART
ftr-370	1457	65	medical	medical	ADJ
ftr-370	1457	66	and	and	CCONJ
ftr-370	1457	67	psychological	psychological	ADJ
ftr-370	1457	68	testing	testing	NOUN
ftr-370	1457	69	,	,	PUNCT
ftr-370	1457	70	the	the	DET
ftr-370	1457	71	insurance	insurance	NOUN
ftr-370	1457	72	for	for	ADP
ftr-370	1457	73	postprocedure	postprocedure	NOUN
ftr-370	1457	74	donor	donor	NOUN
ftr-370	1457	75	assistance	assistance	NOUN
ftr-370	1457	76	,	,	PUNCT
ftr-370	1457	77	and	and	CCONJ
ftr-370	1457	78	the	the	DET
ftr-370	1457	79	legal	legal	ADJ
ftr-370	1457	80	fees	fee	NOUN
ftr-370	1457	81	for	for	ADP
ftr-370	1457	82	preparation	preparation	NOUN
ftr-370	1457	83	of	of	ADP
ftr-370	1457	84	the	the	DET
ftr-370	1457	85	egg	egg	NOUN
ftr-370	1457	86	donor	donor	NOUN
ftr-370	1457	87	contract	contract	NOUN
ftr-370	1457	88	.	.	PUNCT
ftr-370	1458	1	f.	f.	PROPN
ftr-370	1458	2	divorce	divorce	PROPN
ftr-370	1458	3	tax	tax	NOUN
ftr-370	1458	4	issues	issue	NOUN
ftr-370	1458	5	1	1	NUM
ftr-370	1458	6	.	.	PUNCT
ftr-370	1458	7	final	final	ADJ
ftr-370	1458	8	regulations	regulation	NOUN
ftr-370	1458	9	identify	identify	VERB
ftr-370	1458	10	which	which	PRON
ftr-370	1458	11	divorced	divorce	VERB
ftr-370	1458	12	or	or	CCONJ
ftr-370	1458	13	separated	separate	VERB
ftr-370	1458	14	parent	parent	NOUN
ftr-370	1458	15	can	can	AUX
ftr-370	1458	16	claim	claim	VERB
ftr-370	1458	17	the	the	DET
ftr-370	1458	18	dependency	dependency	NOUN
ftr-370	1458	19	exemption	exemption	NOUN
ftr-370	1458	20	.	.	PUNCT
ftr-370	1459	1	t.d	t.d	PROPN
ftr-370	1459	2	.	.	PROPN
ftr-370	1459	3	9408	9408	NUM
ftr-370	1459	4	,	,	PUNCT
ftr-370	1459	5	dependent	dependent	ADJ
ftr-370	1459	6	child	child	NOUN
ftr-370	1459	7	of	of	ADP
ftr-370	1459	8	divorced	divorced	ADJ
ftr-370	1459	9	or	or	CCONJ
ftr-370	1459	10	separated	separate	VERB
ftr-370	1459	11	parents	parent	NOUN
ftr-370	1459	12	or	or	CCONJ
ftr-370	1459	13	parents	parent	NOUN
ftr-370	1459	14	who	who	PRON
ftr-370	1459	15	live	live	VERB
ftr-370	1459	16	apart	apart	ADV
ftr-370	1459	17	,	,	PUNCT
ftr-370	1459	18	73	73	NUM
ftr-370	1459	19	f.r	f.r	PROPN
ftr-370	1459	20	.	.	PROPN
ftr-370	1459	21	37797	37797	NUM
ftr-370	1459	22	(	(	PUNCT
ftr-370	1459	23	7/2/08	7/2/08	NUM
ftr-370	1459	24	)	)	PUNCT
ftr-370	1459	25	.	.	PUNCT
ftr-370	1460	1	the	the	DET
ftr-370	1460	2	treasury	treasury	PROPN
ftr-370	1460	3	has	have	AUX
ftr-370	1460	4	finalized	finalize	VERB
ftr-370	1460	5	proposed	propose	VERB
ftr-370	1460	6	regulations	regulation	NOUN
ftr-370	1460	7	[	[	X
ftr-370	1460	8	reg149856	reg149856	NOUN
ftr-370	1460	9	-	-	PUNCT
ftr-370	1460	10	03	03	NUM
ftr-370	1460	11	,	,	PUNCT
ftr-370	1460	12	dependent	dependent	ADJ
ftr-370	1460	13	child	child	NOUN
ftr-370	1460	14	of	of	ADP
ftr-370	1460	15	divorced	divorced	ADJ
ftr-370	1460	16	or	or	CCONJ
ftr-370	1460	17	separated	separate	VERB
ftr-370	1460	18	parents	parent	NOUN
ftr-370	1460	19	or	or	CCONJ
ftr-370	1460	20	parents	parent	NOUN
ftr-370	1460	21	who	who	PRON
ftr-370	1460	22	live	live	VERB
ftr-370	1460	23	apart	apart	ADV
ftr-370	1460	24	,	,	PUNCT
ftr-370	1460	25	72	72	NUM
ftr-370	1460	26	f.r	f.r	NOUN
ftr-370	1460	27	.	.	NOUN
ftr-370	1460	28	24192	24192	NUM
ftr-370	1460	29	(	(	PUNCT
ftr-370	1460	30	5/2/07	5/2/07	NUM
ftr-370	1460	31	)	)	PUNCT
ftr-370	1460	32	]	]	PUNCT
ftr-370	1460	33	interpreting	interpret	VERB
ftr-370	1460	34	§	§	PROPN
ftr-370	1460	35	152(e	152(e	PROPN
ftr-370	1460	36	)	)	PUNCT
ftr-370	1460	37	,	,	PUNCT
ftr-370	1460	38	as	as	SCONJ
ftr-370	1460	39	amended	amend	VERB
ftr-370	1460	40	by	by	ADP
ftr-370	1460	41	the	the	DET
ftr-370	1460	42	2005	2005	NUM
ftr-370	1460	43	act	act	NOUN
ftr-370	1460	44	(	(	PUNCT
ftr-370	1460	45	goza	goza	PROPN
ftr-370	1460	46	)	)	PUNCT
ftr-370	1460	47	,	,	PUNCT
ftr-370	1460	48	to	to	PART
ftr-370	1460	49	provide	provide	VERB
ftr-370	1460	50	that	that	SCONJ
ftr-370	1460	51	a	a	DET
ftr-370	1460	52	child	child	NOUN
ftr-370	1460	53	of	of	ADP
ftr-370	1460	54	parents	parent	NOUN
ftr-370	1460	55	who	who	PRON
ftr-370	1460	56	are	be	AUX
ftr-370	1460	57	divorced	divorce	VERB
ftr-370	1460	58	,	,	PUNCT
ftr-370	1460	59	separated	separate	VERB
ftr-370	1460	60	,	,	PUNCT
ftr-370	1460	61	or	or	CCONJ
ftr-370	1460	62	living	live	VERB
ftr-370	1460	63	apart	apart	ADV
ftr-370	1460	64	may	may	AUX
ftr-370	1460	65	be	be	AUX
ftr-370	1460	66	claimed	claim	VERB
ftr-370	1460	67	as	as	ADP
ftr-370	1460	68	a	a	DET
ftr-370	1460	69	qualifying	qualify	VERB
ftr-370	1460	70	child	child	NOUN
ftr-370	1460	71	of	of	ADP
ftr-370	1460	72	the	the	DET
ftr-370	1460	73	noncustodial	noncustodial	ADJ
ftr-370	1460	74	parent	parent	NOUN
ftr-370	1460	75	if	if	SCONJ
ftr-370	1460	76	the	the	DET
ftr-370	1460	77	child	child	NOUN
ftr-370	1460	78	receives	receive	VERB
ftr-370	1460	79	over	over	ADP
ftr-370	1460	80	one	one	NUM
ftr-370	1460	81	-	-	PUNCT
ftr-370	1460	82	half	half	NOUN
ftr-370	1460	83	of	of	ADP
ftr-370	1460	84	his	his	PRON
ftr-370	1460	85	/	/	SYM
ftr-370	1460	86	her	her	PRON
ftr-370	1460	87	support	support	NOUN
ftr-370	1460	88	from	from	ADP
ftr-370	1460	89	the	the	DET
ftr-370	1460	90	parents	parent	NOUN
ftr-370	1460	91	,	,	PUNCT
ftr-370	1460	92	the	the	DET
ftr-370	1460	93	child	child	NOUN
ftr-370	1460	94	is	be	AUX
ftr-370	1460	95	in	in	ADP
ftr-370	1460	96	the	the	DET
ftr-370	1460	97	custody	custody	NOUN
ftr-370	1460	98	of	of	ADP
ftr-370	1460	99	one	one	NUM
ftr-370	1460	100	or	or	CCONJ
ftr-370	1460	101	both	both	DET
ftr-370	1460	102	parents	parent	NOUN
ftr-370	1460	103	during	during	ADP
ftr-370	1460	104	the	the	DET
ftr-370	1460	105	calendar	calendar	NOUN
ftr-370	1460	106	year	year	NOUN
ftr-370	1460	107	,	,	PUNCT
ftr-370	1460	108	and	and	CCONJ
ftr-370	1460	109	the	the	DET
ftr-370	1460	110	custodial	custodial	ADJ
ftr-370	1460	111	parent	parent	NOUN
ftr-370	1460	112	signs	sign	VERB
ftr-370	1460	113	a	a	DET
ftr-370	1460	114	written	write	VERB
ftr-370	1460	115	declaration	declaration	NOUN
ftr-370	1460	116	that	that	SCONJ
ftr-370	1460	117	the	the	DET
ftr-370	1460	118	custodial	custodial	ADJ
ftr-370	1460	119	parent	parent	NOUN
ftr-370	1460	120	will	will	AUX
ftr-370	1460	121	not	not	PART
ftr-370	1460	122	claim	claim	VERB
ftr-370	1460	123	the	the	DET
ftr-370	1460	124	exemption	exemption	NOUN
ftr-370	1460	125	(	(	PUNCT
ftr-370	1460	126	which	which	PRON
ftr-370	1460	127	must	must	AUX
ftr-370	1460	128	be	be	AUX
ftr-370	1460	129	attached	attach	VERB
ftr-370	1460	130	to	to	ADP
ftr-370	1460	131	the	the	DET
ftr-370	1460	132	non	non	ADJ
ftr-370	1460	133	-	-	ADJ
ftr-370	1460	134	custodial	custodial	ADJ
ftr-370	1460	135	parent	parent	NOUN
ftr-370	1460	136	’s	’s	PART
ftr-370	1460	137	return	return	NOUN
ftr-370	1460	138	)	)	PUNCT
ftr-370	1460	139	,	,	PUNCT
ftr-370	1460	140	or	or	CCONJ
ftr-370	1460	141	a	a	DET
ftr-370	1460	142	pre-1985	pre-1985	NOUN
ftr-370	1460	143	instrument	instrument	NOUN
ftr-370	1460	144	allocates	allocate	VERB
ftr-370	1460	145	the	the	DET
ftr-370	1460	146	exemption	exemption	NOUN
ftr-370	1460	147	and	and	CCONJ
ftr-370	1460	148	the	the	DET
ftr-370	1460	149	noncustodial	noncustodial	ADJ
ftr-370	1460	150	parent	parent	NOUN
ftr-370	1460	151	contributes	contribute	VERB
ftr-370	1460	152	at	at	ADV
ftr-370	1460	153	least	least	ADV
ftr-370	1460	154	$	$	SYM
ftr-370	1460	155	600	600	NUM
ftr-370	1460	156	for	for	ADP
ftr-370	1460	157	the	the	DET
ftr-370	1460	158	support	support	NOUN
ftr-370	1460	159	of	of	ADP
ftr-370	1460	160	the	the	DET
ftr-370	1460	161	child	child	NOUN
ftr-370	1460	162	during	during	ADP
ftr-370	1460	163	the	the	DET
ftr-370	1460	164	year	year	NOUN
ftr-370	1460	165	.	.	PUNCT
ftr-370	1461	1	•	•	NOUN
ftr-370	1461	2	under	under	ADP
ftr-370	1461	3	reg	reg	NOUN
ftr-370	1461	4	.	.	PUNCT
ftr-370	1462	1	§	§	NOUN
ftr-370	1462	2	1.152	1.152	NUM
ftr-370	1462	3	-	-	SYM
ftr-370	1462	4	4	4	NUM
ftr-370	1462	5	:	:	PUNCT
ftr-370	1462	6	(	(	PUNCT
ftr-370	1462	7	1	1	X
ftr-370	1462	8	)	)	PUNCT
ftr-370	1462	9	the	the	DET
ftr-370	1462	10	custodial	custodial	ADJ
ftr-370	1462	11	parent	parent	NOUN
ftr-370	1462	12	is	be	AUX
ftr-370	1462	13	the	the	DET
ftr-370	1462	14	parent	parent	NOUN
ftr-370	1462	15	with	with	ADP
ftr-370	1462	16	whom	whom	PRON
ftr-370	1462	17	the	the	DET
ftr-370	1462	18	child	child	NOUN
ftr-370	1462	19	spends	spend	VERB
ftr-370	1462	20	the	the	DET
ftr-370	1462	21	greatest	great	ADJ
ftr-370	1462	22	number	number	NOUN
ftr-370	1462	23	of	of	ADP
ftr-370	1462	24	nights	night	NOUN
ftr-370	1462	25	during	during	ADP
ftr-370	1462	26	the	the	DET
ftr-370	1462	27	taxable	taxable	ADJ
ftr-370	1462	28	year	year	NOUN
ftr-370	1462	29	.	.	PUNCT
ftr-370	1463	1	a	a	DET
ftr-370	1463	2	child	child	NOUN
ftr-370	1463	3	who	who	PRON
ftr-370	1463	4	is	be	AUX
ftr-370	1463	5	temporarily	temporarily	ADV
ftr-370	1463	6	away	away	ADV
ftr-370	1463	7	is	be	AUX
ftr-370	1463	8	treated	treat	VERB
ftr-370	1463	9	as	as	ADP
ftr-370	1463	10	spending	spend	VERB
ftr-370	1463	11	the	the	DET
ftr-370	1463	12	night	night	NOUN
ftr-370	1463	13	with	with	ADP
ftr-370	1463	14	the	the	DET
ftr-370	1463	15	parent	parent	NOUN
ftr-370	1463	16	with	with	ADP
ftr-370	1463	17	whom	whom	PRON
ftr-370	1463	18	the	the	DET
ftr-370	1463	19	child	child	NOUN
ftr-370	1463	20	would	would	AUX
ftr-370	1463	21	have	have	AUX
ftr-370	1463	22	resided	reside	VERB
ftr-370	1463	23	.	.	PUNCT
ftr-370	1464	1	if	if	SCONJ
ftr-370	1464	2	another	another	DET
ftr-370	1464	3	person	person	NOUN
ftr-370	1464	4	is	be	AUX
ftr-370	1464	5	entitled	entitle	VERB
ftr-370	1464	6	to	to	PART
ftr-370	1464	7	custody	custody	NOUN
ftr-370	1464	8	for	for	ADP
ftr-370	1464	9	a	a	DET
ftr-370	1464	10	night	night	NOUN
ftr-370	1464	11	,	,	PUNCT
ftr-370	1464	12	the	the	DET
ftr-370	1464	13	child	child	NOUN
ftr-370	1464	14	is	be	AUX
ftr-370	1464	15	treated	treat	VERB
ftr-370	1464	16	as	as	ADP
ftr-370	1464	17	spending	spend	VERB
ftr-370	1464	18	the	the	DET
ftr-370	1464	19	night	night	NOUN
ftr-370	1464	20	with	with	ADP
ftr-370	1464	21	neither	neither	CCONJ
ftr-370	1464	22	parent	parent	NOUN
ftr-370	1464	23	.	.	PUNCT
ftr-370	1465	1	if	if	SCONJ
ftr-370	1465	2	a	a	DET
ftr-370	1465	3	child	child	NOUN
ftr-370	1465	4	is	be	AUX
ftr-370	1465	5	temporarily	temporarily	ADV
ftr-370	1465	6	absent	absent	ADJ
ftr-370	1465	7	from	from	ADP
ftr-370	1465	8	a	a	DET
ftr-370	1465	9	parent	parent	NOUN
ftr-370	1465	10	’s	’s	PART
ftr-370	1465	11	home	home	NOUN
ftr-370	1465	12	for	for	ADP
ftr-370	1465	13	a	a	DET
ftr-370	1465	14	night	night	NOUN
ftr-370	1465	15	,	,	PUNCT
ftr-370	1465	16	the	the	DET
ftr-370	1465	17	child	child	NOUN
ftr-370	1465	18	is	be	AUX
ftr-370	1465	19	treated	treat	VERB
ftr-370	1465	20	as	as	ADP
ftr-370	1465	21	residing	reside	VERB
ftr-370	1465	22	with	with	ADP
ftr-370	1465	23	the	the	DET
ftr-370	1465	24	parent	parent	NOUN
ftr-370	1465	25	with	with	ADP
ftr-370	1465	26	whom	whom	PRON
ftr-370	1465	27	the	the	DET
ftr-370	1465	28	child	child	NOUN
ftr-370	1465	29	would	would	AUX
ftr-370	1465	30	have	have	AUX
ftr-370	1465	31	resided	reside	VERB
ftr-370	1465	32	for	for	ADP
ftr-370	1465	33	the	the	DET
ftr-370	1465	34	night	night	NOUN
ftr-370	1465	35	,	,	PUNCT
ftr-370	1465	36	but	but	CCONJ
ftr-370	1465	37	if	if	SCONJ
ftr-370	1465	38	the	the	DET
ftr-370	1465	39	child	child	NOUN
ftr-370	1465	40	resides	reside	VERB
ftr-370	1465	41	with	with	ADP
ftr-370	1465	42	neither	neither	CCONJ
ftr-370	1465	43	parent	parent	NOUN
ftr-370	1465	44	for	for	ADP
ftr-370	1465	45	a	a	DET
ftr-370	1465	46	night	night	NOUN
ftr-370	1465	47	and	and	CCONJ
ftr-370	1465	48	it	it	PRON
ftr-370	1465	49	can	can	AUX
ftr-370	1465	50	not	not	PART
ftr-370	1465	51	be	be	AUX
ftr-370	1465	52	determined	determine	VERB
ftr-370	1465	53	with	with	ADP
ftr-370	1465	54	which	which	DET
ftr-370	1465	55	parent	parent	NOUN
ftr-370	1465	56	the	the	DET
ftr-370	1465	57	child	child	NOUN
ftr-370	1465	58	would	would	AUX
ftr-370	1465	59	have	have	AUX
ftr-370	1465	60	resided	reside	VERB
ftr-370	1465	61	or	or	CCONJ
ftr-370	1465	62	if	if	SCONJ
ftr-370	1465	63	the	the	DET
ftr-370	1465	64	child	child	NOUN
ftr-370	1465	65	would	would	AUX
ftr-370	1465	66	not	not	PART
ftr-370	1465	67	have	have	AUX
ftr-370	1465	68	resided	reside	VERB
ftr-370	1465	69	with	with	ADP
ftr-370	1465	70	either	either	DET
ftr-370	1465	71	parent	parent	NOUN
ftr-370	1465	72	for	for	ADP
ftr-370	1465	73	the	the	DET
ftr-370	1465	74	night	night	NOUN
ftr-370	1465	75	,	,	PUNCT
ftr-370	1465	76	the	the	DET
ftr-370	1465	77	child	child	NOUN
ftr-370	1465	78	is	be	AUX
ftr-370	1465	79	treated	treat	VERB
ftr-370	1465	80	as	as	ADP
ftr-370	1465	81	not	not	PART
ftr-370	1465	82	residing	reside	VERB
ftr-370	1465	83	with	with	ADP
ftr-370	1465	84	either	either	DET
ftr-370	1465	85	parent	parent	NOUN
ftr-370	1465	86	for	for	ADP
ftr-370	1465	87	that	that	DET
ftr-370	1465	88	night	night	NOUN
ftr-370	1465	89	.	.	PUNCT
ftr-370	1466	1	if	if	SCONJ
ftr-370	1466	2	because	because	SCONJ
ftr-370	1466	3	a	a	DET
ftr-370	1466	4	parent	parent	NOUN
ftr-370	1466	5	works	work	VERB
ftr-370	1466	6	at	at	ADP
ftr-370	1466	7	night	night	NOUN
ftr-370	1466	8	,	,	PUNCT
ftr-370	1466	9	a	a	DET
ftr-370	1466	10	child	child	NOUN
ftr-370	1466	11	resides	reside	VERB
ftr-370	1466	12	for	for	ADP
ftr-370	1466	13	a	a	DET
ftr-370	1466	14	greater	great	ADJ
ftr-370	1466	15	number	number	NOUN
ftr-370	1466	16	of	of	ADP
ftr-370	1466	17	days	day	NOUN
ftr-370	1466	18	but	but	CCONJ
ftr-370	1466	19	not	not	PART
ftr-370	1466	20	nights	night	NOUN
ftr-370	1466	21	with	with	ADP
ftr-370	1466	22	that	that	DET
ftr-370	1466	23	parent	parent	NOUN
ftr-370	1466	24	,	,	PUNCT
ftr-370	1466	25	that	that	DET
ftr-370	1466	26	parent	parent	NOUN
ftr-370	1466	27	is	be	AUX
ftr-370	1466	28	treated	treat	VERB
ftr-370	1466	29	as	as	ADP
ftr-370	1466	30	the	the	DET
ftr-370	1466	31	custodial	custodial	ADJ
ftr-370	1466	32	parent	parent	NOUN
ftr-370	1466	33	.	.	PUNCT
ftr-370	1467	1	on	on	ADP
ftr-370	1467	2	a	a	DET
ftr-370	1467	3	school	school	NOUN
ftr-370	1467	4	day	day	NOUN
ftr-370	1467	5	,	,	PUNCT
ftr-370	1467	6	the	the	DET
ftr-370	1467	7	child	child	NOUN
ftr-370	1467	8	is	be	AUX
ftr-370	1467	9	treated	treat	VERB
ftr-370	1467	10	as	as	ADP
ftr-370	1467	11	residing	reside	VERB
ftr-370	1467	12	at	at	ADP
ftr-370	1467	13	the	the	DET
ftr-370	1467	14	primary	primary	ADJ
ftr-370	1467	15	residence	residence	NOUN
ftr-370	1467	16	registered	register	VERB
ftr-370	1467	17	with	with	ADP
ftr-370	1467	18	the	the	DET
ftr-370	1467	19	school	school	NOUN
ftr-370	1467	20	.	.	PUNCT
ftr-370	1468	1	(	(	PUNCT
ftr-370	1468	2	2	2	X
ftr-370	1468	3	)	)	PUNCT
ftr-370	1468	4	the	the	DET
ftr-370	1468	5	required	require	VERB
ftr-370	1468	6	written	write	VERB
ftr-370	1468	7	declaration	declaration	NOUN
ftr-370	1468	8	must	must	AUX
ftr-370	1468	9	contain	contain	VERB
ftr-370	1468	10	an	an	DET
ftr-370	1468	11	unconditional	unconditional	ADJ
ftr-370	1468	12	statement	statement	NOUN
ftr-370	1468	13	that	that	SCONJ
ftr-370	1468	14	the	the	DET
ftr-370	1468	15	custodial	custodial	ADJ
ftr-370	1468	16	parent	parent	NOUN
ftr-370	1468	17	will	will	AUX
ftr-370	1468	18	not	not	PART
ftr-370	1468	19	claim	claim	VERB
ftr-370	1468	20	the	the	DET
ftr-370	1468	21	exemption	exemption	NOUN
ftr-370	1468	22	for	for	ADP
ftr-370	1468	23	the	the	DET
ftr-370	1468	24	specified	specified	ADJ
ftr-370	1468	25	year	year	NOUN
ftr-370	1468	26	or	or	CCONJ
ftr-370	1468	27	years	year	NOUN
ftr-370	1468	28	.	.	PUNCT
ftr-370	1469	1	a	a	DET
ftr-370	1469	2	declaration	declaration	NOUN
ftr-370	1469	3	is	be	AUX
ftr-370	1469	4	not	not	PART
ftr-370	1469	5	unconditional	unconditional	ADJ
ftr-370	1469	6	if	if	SCONJ
ftr-370	1469	7	it	it	PRON
ftr-370	1469	8	conditions	condition	VERB
ftr-370	1469	9	the	the	DET
ftr-370	1469	10	custodial	custodial	ADJ
ftr-370	1469	11	parent	parent	NOUN
ftr-370	1469	12	’s	’s	PART
ftr-370	1469	13	release	release	NOUN
ftr-370	1469	14	of	of	ADP
ftr-370	1469	15	the	the	DET
ftr-370	1469	16	right	right	NOUN
ftr-370	1469	17	to	to	PART
ftr-370	1469	18	claim	claim	VERB
ftr-370	1469	19	to	to	ADP
ftr-370	1469	20	the	the	DET
ftr-370	1469	21	exemption	exemption	NOUN
ftr-370	1469	22	on	on	ADP
ftr-370	1469	23	the	the	DET
ftr-370	1469	24	noncustodial	noncustodial	ADJ
ftr-370	1469	25	parent	parent	NOUN
ftr-370	1469	26	meeting	meet	VERB
ftr-370	1469	27	a	a	DET
ftr-370	1469	28	support	support	NOUN
ftr-370	1469	29	obligation	obligation	NOUN
ftr-370	1469	30	.	.	PUNCT
ftr-370	1470	1	the	the	DET
ftr-370	1470	2	written	write	VERB
ftr-370	1470	3	declaration	declaration	NOUN
ftr-370	1470	4	may	may	AUX
ftr-370	1470	5	be	be	AUX
ftr-370	1470	6	made	make	VERB
ftr-370	1470	7	on	on	ADP
ftr-370	1470	8	form	form	NOUN
ftr-370	1470	9	8332	8332	NUM
ftr-370	1470	10	,	,	PUNCT
ftr-370	1470	11	release	release	NOUN
ftr-370	1470	12	/	/	SYM
ftr-370	1470	13	revocation	revocation	NOUN
ftr-370	1470	14	of	of	ADP
ftr-370	1470	15	346	346	NUM
ftr-370	1470	16	florida	florida	PROPN
ftr-370	1470	17	tax	tax	NOUN
ftr-370	1470	18	review	review	NOUN
ftr-370	1470	19	[	[	X
ftr-370	1470	20	vol	vol	NOUN
ftr-370	1470	21	.	.	PUNCT
ftr-370	1471	1	9	9	NUM
ftr-370	1471	2	:	:	PUNCT
ftr-370	1471	3	si	si	X
ftr-370	1471	4	release	release	NOUN
ftr-370	1471	5	of	of	ADP
ftr-370	1471	6	claim	claim	NOUN
ftr-370	1471	7	to	to	ADP
ftr-370	1471	8	exemption	exemption	NOUN
ftr-370	1471	9	for	for	ADP
ftr-370	1471	10	child	child	NOUN
ftr-370	1471	11	by	by	ADP
ftr-370	1471	12	custodial	custodial	ADJ
ftr-370	1471	13	parent	parent	NOUN
ftr-370	1471	14	,	,	PUNCT
ftr-370	1471	15	or	or	CCONJ
ftr-370	1471	16	a	a	DET
ftr-370	1471	17	successor	successor	NOUN
ftr-370	1471	18	form	form	NOUN
ftr-370	1471	19	designated	designate	VERB
ftr-370	1471	20	by	by	ADP
ftr-370	1471	21	the	the	DET
ftr-370	1471	22	irs	irs	PROPN
ftr-370	1471	23	;	;	PUNCT
ftr-370	1471	24	any	any	DET
ftr-370	1471	25	declaration	declaration	NOUN
ftr-370	1471	26	not	not	PART
ftr-370	1471	27	on	on	ADP
ftr-370	1471	28	the	the	DET
ftr-370	1471	29	form	form	NOUN
ftr-370	1471	30	designated	designate	VERB
ftr-370	1471	31	by	by	ADP
ftr-370	1471	32	the	the	DET
ftr-370	1471	33	irs	irs	PROPN
ftr-370	1471	34	must	must	AUX
ftr-370	1471	35	conform	conform	VERB
ftr-370	1471	36	to	to	ADP
ftr-370	1471	37	the	the	DET
ftr-370	1471	38	substance	substance	NOUN
ftr-370	1471	39	of	of	ADP
ftr-370	1471	40	that	that	DET
ftr-370	1471	41	form	form	NOUN
ftr-370	1471	42	and	and	CCONJ
ftr-370	1471	43	must	must	AUX
ftr-370	1471	44	be	be	AUX
ftr-370	1471	45	a	a	DET
ftr-370	1471	46	document	document	NOUN
ftr-370	1471	47	executed	execute	VERB
ftr-370	1471	48	for	for	ADP
ftr-370	1471	49	the	the	DET
ftr-370	1471	50	sole	sole	ADJ
ftr-370	1471	51	purpose	purpose	NOUN
ftr-370	1471	52	of	of	ADP
ftr-370	1471	53	serving	serve	VERB
ftr-370	1471	54	as	as	ADP
ftr-370	1471	55	a	a	DET
ftr-370	1471	56	written	write	VERB
ftr-370	1471	57	declaration	declaration	NOUN
ftr-370	1471	58	under	under	ADP
ftr-370	1471	59	§	§	PROPN
ftr-370	1471	60	152(e)(2	152(e)(2	NUM
ftr-370	1471	61	)	)	PUNCT
ftr-370	1471	62	.	.	PUNCT
ftr-370	1472	1	the	the	DET
ftr-370	1472	2	original	original	ADJ
ftr-370	1472	3	document	document	NOUN
ftr-370	1472	4	need	need	AUX
ftr-370	1472	5	not	not	PART
ftr-370	1472	6	be	be	AUX
ftr-370	1472	7	attached	attach	VERB
ftr-370	1472	8	to	to	ADP
ftr-370	1472	9	the	the	DET
ftr-370	1472	10	tax	tax	NOUN
ftr-370	1472	11	return	return	NOUN
ftr-370	1472	12	;	;	PUNCT
ftr-370	1472	13	a	a	DET
ftr-370	1472	14	copy	copy	NOUN
ftr-370	1472	15	of	of	ADP
ftr-370	1472	16	the	the	DET
ftr-370	1472	17	written	write	VERB
ftr-370	1472	18	declaration	declaration	NOUN
ftr-370	1472	19	must	must	AUX
ftr-370	1472	20	be	be	AUX
ftr-370	1472	21	attached	attach	VERB
ftr-370	1472	22	to	to	ADP
ftr-370	1472	23	the	the	DET
ftr-370	1472	24	tax	tax	NOUN
ftr-370	1472	25	return	return	NOUN
ftr-370	1472	26	for	for	ADP
ftr-370	1472	27	each	each	DET
ftr-370	1472	28	year	year	NOUN
ftr-370	1472	29	the	the	DET
ftr-370	1472	30	noncustodial	noncustodial	ADJ
ftr-370	1472	31	parent	parent	NOUN
ftr-370	1472	32	claims	claim	VERB
ftr-370	1472	33	the	the	DET
ftr-370	1472	34	exemption	exemption	NOUN
ftr-370	1472	35	.	.	PUNCT
ftr-370	1473	1	(	(	PUNCT
ftr-370	1473	2	3	3	X
ftr-370	1473	3	)	)	PUNCT
ftr-370	1473	4	the	the	DET
ftr-370	1473	5	custodial	custodial	ADJ
ftr-370	1473	6	parent	parent	NOUN
ftr-370	1473	7	may	may	AUX
ftr-370	1473	8	revoke	revoke	VERB
ftr-370	1473	9	a	a	DET
ftr-370	1473	10	revocation	revocation	NOUN
ftr-370	1473	11	by	by	ADP
ftr-370	1473	12	providing	provide	VERB
ftr-370	1473	13	written	write	VERB
ftr-370	1473	14	notice	notice	NOUN
ftr-370	1473	15	to	to	ADP
ftr-370	1473	16	the	the	DET
ftr-370	1473	17	non	non	ADJ
ftr-370	1473	18	-	-	ADJ
ftr-370	1473	19	custodial	custodial	ADJ
ftr-370	1473	20	parent	parent	NOUN
ftr-370	1473	21	specifying	specify	VERB
ftr-370	1473	22	the	the	DET
ftr-370	1473	23	years	year	NOUN
ftr-370	1473	24	of	of	ADP
ftr-370	1473	25	the	the	DET
ftr-370	1473	26	revocation	revocation	NOUN
ftr-370	1473	27	.	.	PUNCT
ftr-370	1474	1	a	a	DET
ftr-370	1474	2	revocation	revocation	NOUN
ftr-370	1474	3	will	will	AUX
ftr-370	1474	4	be	be	AUX
ftr-370	1474	5	effective	effective	ADJ
ftr-370	1474	6	in	in	ADP
ftr-370	1474	7	the	the	DET
ftr-370	1474	8	first	first	ADJ
ftr-370	1474	9	calendar	calendar	NOUN
ftr-370	1474	10	year	year	NOUN
ftr-370	1474	11	after	after	ADP
ftr-370	1474	12	the	the	DET
ftr-370	1474	13	year	year	NOUN
ftr-370	1474	14	in	in	ADP
ftr-370	1474	15	which	which	PRON
ftr-370	1474	16	the	the	DET
ftr-370	1474	17	revoking	revoke	VERB
ftr-370	1474	18	parent	parent	NOUN
ftr-370	1474	19	provides	provide	VERB
ftr-370	1474	20	notice	notice	NOUN
ftr-370	1474	21	to	to	ADP
ftr-370	1474	22	the	the	DET
ftr-370	1474	23	other	other	ADJ
ftr-370	1474	24	parent	parent	NOUN
ftr-370	1474	25	.	.	PUNCT
ftr-370	1475	1	(	(	PUNCT
ftr-370	1475	2	4	4	X
ftr-370	1475	3	)	)	PUNCT
ftr-370	1475	4	never	never	ADV
ftr-370	1475	5	-	-	PUNCT
ftr-370	1475	6	married	married	ADJ
ftr-370	1475	7	parents	parent	NOUN
ftr-370	1475	8	who	who	PRON
ftr-370	1475	9	live	live	VERB
ftr-370	1475	10	apart	apart	ADV
ftr-370	1475	11	are	be	AUX
ftr-370	1475	12	entitled	entitle	VERB
ftr-370	1475	13	to	to	PART
ftr-370	1475	14	agree	agree	VERB
ftr-370	1475	15	by	by	ADP
ftr-370	1475	16	written	write	VERB
ftr-370	1475	17	declaration	declaration	NOUN
ftr-370	1475	18	to	to	PART
ftr-370	1475	19	transfer	transfer	VERB
ftr-370	1475	20	the	the	DET
ftr-370	1475	21	exemption	exemption	NOUN
ftr-370	1475	22	to	to	ADP
ftr-370	1475	23	the	the	DET
ftr-370	1475	24	non	non	ADJ
ftr-370	1475	25	-	-	ADJ
ftr-370	1475	26	custodial	custodial	ADJ
ftr-370	1475	27	parent	parent	NOUN
ftr-370	1475	28	(	(	PUNCT
ftr-370	1475	29	following	follow	VERB
ftr-370	1475	30	king	king	PROPN
ftr-370	1475	31	v.	v.	PROPN
ftr-370	1475	32	commissioner	commissioner	PROPN
ftr-370	1475	33	,	,	PUNCT
ftr-370	1475	34	121	121	NUM
ftr-370	1475	35	t.c	t.c	NOUN
ftr-370	1475	36	.	.	PROPN
ftr-370	1475	37	245	245	NUM
ftr-370	1475	38	(	(	PUNCT
ftr-370	1475	39	2003	2003	NUM
ftr-370	1475	40	)	)	PUNCT
ftr-370	1475	41	)	)	PUNCT
ftr-370	1475	42	.	.	PUNCT
ftr-370	1476	1	a.	a.	PROPN
ftr-370	1477	1	a	a	DET
ftr-370	1477	2	child	child	NOUN
ftr-370	1477	3	who	who	PRON
ftr-370	1477	4	is	be	AUX
ftr-370	1477	5	not	not	PART
ftr-370	1477	6	a	a	DET
ftr-370	1477	7	dependent	dependent	ADJ
ftr-370	1477	8	is	be	AUX
ftr-370	1477	9	a	a	DET
ftr-370	1477	10	dependent	dependent	ADJ
ftr-370	1477	11	for	for	ADP
ftr-370	1477	12	some	some	DET
ftr-370	1477	13	purposes	purpose	NOUN
ftr-370	1477	14	.	.	PUNCT
ftr-370	1478	1	rev	rev	PROPN
ftr-370	1478	2	.	.	PROPN
ftr-370	1478	3	proc	proc	PROPN
ftr-370	1478	4	.	.	PUNCT
ftr-370	1479	1	2008	2008	NUM
ftr-370	1479	2	-	-	SYM
ftr-370	1479	3	48	48	NUM
ftr-370	1479	4	,	,	PUNCT
ftr-370	1479	5	2008	2008	NUM
ftr-370	1479	6	-	-	SYM
ftr-370	1479	7	36	36	NUM
ftr-370	1479	8	i.r.b	i.r.b	NOUN
ftr-370	1479	9	.	.	PUNCT
ftr-370	1480	1	586	586	NUM
ftr-370	1480	2	(	(	PUNCT
ftr-370	1480	3	8/18/08	8/18/08	NUM
ftr-370	1480	4	)	)	PUNCT
ftr-370	1480	5	.	.	PUNCT
ftr-370	1481	1	if	if	SCONJ
ftr-370	1481	2	a	a	DET
ftr-370	1481	3	child	child	NOUN
ftr-370	1481	4	of	of	ADP
ftr-370	1481	5	parents	parent	NOUN
ftr-370	1481	6	who	who	PRON
ftr-370	1481	7	are	be	AUX
ftr-370	1481	8	divorced	divorce	VERB
ftr-370	1481	9	,	,	PUNCT
ftr-370	1481	10	legally	legally	ADV
ftr-370	1481	11	separated	separate	VERB
ftr-370	1481	12	,	,	PUNCT
ftr-370	1481	13	or	or	CCONJ
ftr-370	1481	14	living	live	VERB
ftr-370	1481	15	apart	apart	ADV
ftr-370	1481	16	at	at	ADP
ftr-370	1481	17	all	all	DET
ftr-370	1481	18	times	time	NOUN
ftr-370	1481	19	for	for	ADP
ftr-370	1481	20	the	the	DET
ftr-370	1481	21	last	last	ADJ
ftr-370	1481	22	6	6	NUM
ftr-370	1481	23	months	month	NOUN
ftr-370	1481	24	of	of	ADP
ftr-370	1481	25	the	the	DET
ftr-370	1481	26	calendar	calendar	NOUN
ftr-370	1481	27	year	year	NOUN
ftr-370	1481	28	:	:	PUNCT
ftr-370	1481	29	(	(	PUNCT
ftr-370	1481	30	1	1	X
ftr-370	1481	31	)	)	PUNCT
ftr-370	1481	32	receives	receive	VERB
ftr-370	1481	33	over	over	ADP
ftr-370	1481	34	onehalf	onehalf	NOUN
ftr-370	1481	35	of	of	ADP
ftr-370	1481	36	the	the	DET
ftr-370	1481	37	child	child	NOUN
ftr-370	1481	38	’s	’s	PART
ftr-370	1481	39	support	support	NOUN
ftr-370	1481	40	from	from	ADP
ftr-370	1481	41	the	the	DET
ftr-370	1481	42	parents	parent	NOUN
ftr-370	1481	43	,	,	PUNCT
ftr-370	1481	44	(	(	PUNCT
ftr-370	1481	45	2	2	X
ftr-370	1481	46	)	)	PUNCT
ftr-370	1481	47	is	be	AUX
ftr-370	1481	48	in	in	ADP
ftr-370	1481	49	the	the	DET
ftr-370	1481	50	custody	custody	NOUN
ftr-370	1481	51	of	of	ADP
ftr-370	1481	52	one	one	NUM
ftr-370	1481	53	or	or	CCONJ
ftr-370	1481	54	both	both	DET
ftr-370	1481	55	parents	parent	NOUN
ftr-370	1481	56	for	for	ADP
ftr-370	1481	57	more	more	ADJ
ftr-370	1481	58	than	than	ADP
ftr-370	1481	59	one	one	NUM
ftr-370	1481	60	-	-	PUNCT
ftr-370	1481	61	half	half	NOUN
ftr-370	1481	62	of	of	ADP
ftr-370	1481	63	the	the	DET
ftr-370	1481	64	calendar	calendar	NOUN
ftr-370	1481	65	year	year	NOUN
ftr-370	1481	66	,	,	PUNCT
ftr-370	1481	67	and	and	CCONJ
ftr-370	1481	68	(	(	PUNCT
ftr-370	1481	69	3	3	X
ftr-370	1481	70	)	)	PUNCT
ftr-370	1481	71	is	be	AUX
ftr-370	1481	72	qualified	qualified	ADJ
ftr-370	1481	73	as	as	ADP
ftr-370	1481	74	a	a	DET
ftr-370	1481	75	qualifying	qualify	VERB
ftr-370	1481	76	child	child	NOUN
ftr-370	1481	77	or	or	CCONJ
ftr-370	1481	78	qualifying	qualify	VERB
ftr-370	1481	79	relative	relative	NOUN
ftr-370	1481	80	of	of	ADP
ftr-370	1481	81	one	one	NUM
ftr-370	1481	82	of	of	ADP
ftr-370	1481	83	the	the	DET
ftr-370	1481	84	parents	parent	NOUN
ftr-370	1481	85	,	,	PUNCT
ftr-370	1481	86	the	the	DET
ftr-370	1481	87	child	child	NOUN
ftr-370	1481	88	will	will	AUX
ftr-370	1481	89	be	be	AUX
ftr-370	1481	90	treated	treat	VERB
ftr-370	1481	91	as	as	ADP
ftr-370	1481	92	a	a	DET
ftr-370	1481	93	dependent	dependent	NOUN
ftr-370	1481	94	of	of	ADP
ftr-370	1481	95	one	one	NUM
ftr-370	1481	96	or	or	CCONJ
ftr-370	1481	97	both	both	DET
ftr-370	1481	98	parents	parent	NOUN
ftr-370	1481	99	for	for	ADP
ftr-370	1481	100	purposes	purpose	NOUN
ftr-370	1481	101	of	of	ADP
ftr-370	1481	102	(	(	PUNCT
ftr-370	1481	103	1	1	X
ftr-370	1481	104	)	)	PUNCT
ftr-370	1481	105	the	the	DET
ftr-370	1481	106	exclusions	exclusion	NOUN
ftr-370	1481	107	of	of	ADP
ftr-370	1481	108	§	§	PROPN
ftr-370	1481	109	105	105	NUM
ftr-370	1481	110	for	for	ADP
ftr-370	1481	111	medical	medical	ADJ
ftr-370	1481	112	expense	expense	NOUN
ftr-370	1481	113	insurance	insurance	NOUN
ftr-370	1481	114	reimbursements	reimbursement	NOUN
ftr-370	1481	115	,	,	PUNCT
ftr-370	1481	116	(	(	PUNCT
ftr-370	1481	117	2	2	X
ftr-370	1481	118	)	)	PUNCT
ftr-370	1481	119	§	§	PROPN
ftr-370	1481	120	106	106	NUM
ftr-370	1481	121	for	for	ADP
ftr-370	1481	122	employer	employer	NOUN
ftr-370	1481	123	provided	provide	VERB
ftr-370	1481	124	health	health	NOUN
ftr-370	1481	125	coverage	coverage	NOUN
ftr-370	1481	126	,	,	PUNCT
ftr-370	1481	127	(	(	PUNCT
ftr-370	1481	128	3	3	X
ftr-370	1481	129	)	)	PUNCT
ftr-370	1481	130	the	the	DET
ftr-370	1481	131	definition	definition	NOUN
ftr-370	1481	132	of	of	ADP
ftr-370	1481	133	covered	covered	ADJ
ftr-370	1481	134	employees	employee	NOUN
ftr-370	1481	135	under	under	ADP
ftr-370	1481	136	§	§	PROPN
ftr-370	1481	137	132(h)(2)(b	132(h)(2)(b	NUM
ftr-370	1481	138	)	)	PUNCT
ftr-370	1481	139	for	for	ADP
ftr-370	1481	140	purposes	purpose	NOUN
ftr-370	1481	141	of	of	ADP
ftr-370	1481	142	certain	certain	ADJ
ftr-370	1481	143	excluded	exclude	VERB
ftr-370	1481	144	fringe	fringe	NOUN
ftr-370	1481	145	benefits	benefit	NOUN
ftr-370	1481	146	,	,	PUNCT
ftr-370	1481	147	(	(	PUNCT
ftr-370	1481	148	4	4	X
ftr-370	1481	149	)	)	PUNCT
ftr-370	1481	150	qualifying	qualify	VERB
ftr-370	1481	151	payments	payment	NOUN
ftr-370	1481	152	from	from	ADP
ftr-370	1481	153	archer	archer	ADJ
ftr-370	1481	154	medical	medical	ADJ
ftr-370	1481	155	savings	saving	NOUN
ftr-370	1481	156	accounts	account	NOUN
ftr-370	1481	157	(	(	PUNCT
ftr-370	1481	158	§	§	NOUN
ftr-370	1481	159	220(d)(2	220(d)(2	NUM
ftr-370	1481	160	)	)	PUNCT
ftr-370	1481	161	)	)	PUNCT
ftr-370	1481	162	,	,	PUNCT
ftr-370	1481	163	and	and	CCONJ
ftr-370	1481	164	(	(	PUNCT
ftr-370	1481	165	5	5	X
ftr-370	1481	166	)	)	PUNCT
ftr-370	1481	167	qualifying	qualify	VERB
ftr-370	1481	168	payments	payment	NOUN
ftr-370	1481	169	from	from	ADP
ftr-370	1481	170	health	health	NOUN
ftr-370	1481	171	savings	saving	NOUN
ftr-370	1481	172	accounts	account	NOUN
ftr-370	1481	173	(	(	PUNCT
ftr-370	1481	174	§	§	PROPN
ftr-370	1481	175	223(d)(2	223(d)(2	NUM
ftr-370	1481	176	)	)	PUNCT
ftr-370	1481	177	)	)	PUNCT
ftr-370	1481	178	,	,	PUNCT
ftr-370	1481	179	whether	whether	SCONJ
ftr-370	1481	180	or	or	CCONJ
ftr-370	1481	181	not	not	PART
ftr-370	1481	182	the	the	DET
ftr-370	1481	183	custodial	custodial	ADJ
ftr-370	1481	184	parent	parent	NOUN
ftr-370	1481	185	has	have	AUX
ftr-370	1481	186	released	release	VERB
ftr-370	1481	187	the	the	DET
ftr-370	1481	188	claim	claim	NOUN
ftr-370	1481	189	for	for	ADP
ftr-370	1481	190	exemption	exemption	NOUN
ftr-370	1481	191	with	with	ADP
ftr-370	1481	192	respect	respect	NOUN
ftr-370	1481	193	to	to	ADP
ftr-370	1481	194	the	the	DET
ftr-370	1481	195	child	child	NOUN
ftr-370	1481	196	under	under	ADP
ftr-370	1481	197	§	§	PROPN
ftr-370	1481	198	152(e)(2	152(e)(2	NUM
ftr-370	1481	199	)	)	PUNCT
ftr-370	1481	200	.	.	PUNCT
ftr-370	1482	1	(	(	PUNCT
ftr-370	1482	2	however	however	ADV
ftr-370	1482	3	,	,	PUNCT
ftr-370	1482	4	absent	absent	ADJ
ftr-370	1482	5	the	the	DET
ftr-370	1482	6	filing	filing	NOUN
ftr-370	1482	7	of	of	ADP
ftr-370	1482	8	a	a	DET
ftr-370	1482	9	release	release	NOUN
ftr-370	1482	10	,	,	PUNCT
ftr-370	1482	11	only	only	ADV
ftr-370	1482	12	the	the	DET
ftr-370	1482	13	custodial	custodial	ADJ
ftr-370	1482	14	parent	parent	NOUN
ftr-370	1482	15	is	be	AUX
ftr-370	1482	16	entitled	entitle	VERB
ftr-370	1482	17	to	to	PART
ftr-370	1482	18	claim	claim	VERB
ftr-370	1482	19	a	a	DET
ftr-370	1482	20	dependency	dependency	NOUN
ftr-370	1482	21	exemption	exemption	NOUN
ftr-370	1482	22	with	with	ADP
ftr-370	1482	23	respect	respect	NOUN
ftr-370	1482	24	to	to	ADP
ftr-370	1482	25	a	a	DET
ftr-370	1482	26	child	child	NOUN
ftr-370	1482	27	.	.	PUNCT
ftr-370	1482	28	)	)	PUNCT
ftr-370	1482	29	.	.	PUNCT
ftr-370	1483	1	b.	b.	PROPN
ftr-370	1483	2	refining	refine	VERB
ftr-370	1483	3	the	the	DET
ftr-370	1483	4	definition	definition	NOUN
ftr-370	1483	5	of	of	ADP
ftr-370	1483	6	qualifying	qualify	VERB
ftr-370	1483	7	child	child	NOUN
ftr-370	1483	8	and	and	CCONJ
ftr-370	1483	9	tightening	tightening	NOUN
ftr-370	1483	10	(	(	PUNCT
ftr-370	1483	11	very	very	ADV
ftr-370	1483	12	modestly	modestly	ADV
ftr-370	1483	13	)	)	PUNCT
ftr-370	1483	14	eligibility	eligibility	NOUN
ftr-370	1483	15	for	for	ADP
ftr-370	1483	16	the	the	DET
ftr-370	1483	17	child	child	NOUN
ftr-370	1483	18	credit	credit	NOUN
ftr-370	1483	19	.	.	PUNCT
ftr-370	1484	1	the	the	DET
ftr-370	1484	2	fostering	foster	VERB
ftr-370	1484	3	connections	connection	NOUN
ftr-370	1484	4	to	to	ADP
ftr-370	1484	5	success	success	NOUN
ftr-370	1484	6	and	and	CCONJ
ftr-370	1484	7	increasing	increase	VERB
ftr-370	1484	8	adoptions	adoption	NOUN
ftr-370	1484	9	act	act	PROPN
ftr-370	1484	10	,	,	PUNCT
ftr-370	1484	11	§	§	PROPN
ftr-370	1484	12	501	501	NUM
ftr-370	1484	13	,	,	PUNCT
ftr-370	1484	14	amended	amend	VERB
ftr-370	1484	15	the	the	DET
ftr-370	1484	16	definition	definition	NOUN
ftr-370	1484	17	of	of	ADP
ftr-370	1484	18	a	a	DET
ftr-370	1484	19	qualifying	qualify	VERB
ftr-370	1484	20	child	child	NOUN
ftr-370	1484	21	to	to	PART
ftr-370	1484	22	add	add	VERB
ftr-370	1484	23	requirements	requirement	NOUN
ftr-370	1484	24	that	that	SCONJ
ftr-370	1484	25	a	a	DET
ftr-370	1484	26	qualifying	qualify	VERB
ftr-370	1484	27	child	child	NOUN
ftr-370	1484	28	must	must	AUX
ftr-370	1484	29	not	not	PART
ftr-370	1484	30	have	have	AUX
ftr-370	1484	31	filed	file	VERB
ftr-370	1484	32	a	a	DET
ftr-370	1484	33	joint	joint	ADJ
ftr-370	1484	34	return	return	NOUN
ftr-370	1484	35	with	with	ADP
ftr-370	1484	36	a	a	DET
ftr-370	1484	37	spouse	spouse	NOUN
ftr-370	1484	38	(	(	PUNCT
ftr-370	1484	39	other	other	ADJ
ftr-370	1484	40	than	than	SCONJ
ftr-370	1484	41	to	to	PART
ftr-370	1484	42	claim	claim	VERB
ftr-370	1484	43	a	a	DET
ftr-370	1484	44	refund	refund	NOUN
ftr-370	1484	45	)	)	PUNCT
ftr-370	1485	1	[	[	X
ftr-370	1485	2	§	§	PROPN
ftr-370	1485	3	152(c)(3)(a	152(c)(3)(a	NUM
ftr-370	1485	4	)	)	PUNCT
ftr-370	1485	5	]	]	PUNCT
ftr-370	1485	6	and	and	CCONJ
ftr-370	1485	7	must	must	AUX
ftr-370	1485	8	be	be	AUX
ftr-370	1485	9	younger	young	ADJ
ftr-370	1485	10	than	than	ADP
ftr-370	1485	11	the	the	DET
ftr-370	1485	12	claimant	claimant	NOUN
ftr-370	1485	13	[	[	X
ftr-370	1485	14	§	§	PROPN
ftr-370	1485	15	152(c)(1)(d	152(c)(1)(d	NUM
ftr-370	1485	16	)	)	PUNCT
ftr-370	1485	17	]	]	PUNCT
ftr-370	1485	18	.	.	PUNCT
ftr-370	1486	1	in	in	ADP
ftr-370	1486	2	addition	addition	NOUN
ftr-370	1486	3	,	,	PUNCT
ftr-370	1486	4	if	if	SCONJ
ftr-370	1486	5	the	the	DET
ftr-370	1486	6	parents	parent	NOUN
ftr-370	1486	7	fail	fail	VERB
ftr-370	1486	8	to	to	PART
ftr-370	1486	9	claim	claim	VERB
ftr-370	1486	10	their	their	PRON
ftr-370	1486	11	child	child	NOUN
ftr-370	1486	12	as	as	ADP
ftr-370	1486	13	a	a	DET
ftr-370	1486	14	dependent	dependent	ADJ
ftr-370	1486	15	,	,	PUNCT
ftr-370	1486	16	another	another	DET
ftr-370	1486	17	taxpayer	taxpayer	NOUN
ftr-370	1486	18	must	must	AUX
ftr-370	1486	19	have	have	VERB
ftr-370	1486	20	a	a	DET
ftr-370	1486	21	higher	high	ADJ
ftr-370	1486	22	gross	gross	ADJ
ftr-370	1486	23	income	income	NOUN
ftr-370	1486	24	than	than	ADP
ftr-370	1486	25	either	either	PRON
ftr-370	1486	26	of	of	ADP
ftr-370	1486	27	the	the	DET
ftr-370	1486	28	parents	parent	NOUN
ftr-370	1486	29	in	in	ADP
ftr-370	1486	30	order	order	NOUN
ftr-370	1486	31	to	to	PART
ftr-370	1486	32	claim	claim	VERB
ftr-370	1486	33	the	the	DET
ftr-370	1486	34	child	child	NOUN
ftr-370	1486	35	[	[	X
ftr-370	1486	36	§	§	PROPN
ftr-370	1486	37	152(c)(4)(c	152(c)(4)(c	NUM
ftr-370	1486	38	)	)	PUNCT
ftr-370	1486	39	]	]	PUNCT
ftr-370	1486	40	.	.	PUNCT
ftr-370	1487	1	finally	finally	ADV
ftr-370	1487	2	,	,	PUNCT
ftr-370	1487	3	§	§	PROPN
ftr-370	1487	4	24(a	24(a	NUM
ftr-370	1487	5	)	)	PUNCT
ftr-370	1487	6	was	be	AUX
ftr-370	1487	7	amended	amend	VERB
ftr-370	1487	8	to	to	PART
ftr-370	1487	9	limit	limit	VERB
ftr-370	1487	10	the	the	DET
ftr-370	1487	11	child	child	NOUN
ftr-370	1487	12	credit	credit	NOUN
ftr-370	1487	13	to	to	ADP
ftr-370	1487	14	2009	2009	NUM
ftr-370	1487	15	]	]	PUNCT
ftr-370	1487	16	recent	recent	ADJ
ftr-370	1487	17	developments	development	NOUN
ftr-370	1487	18	in	in	ADP
ftr-370	1487	19	federal	federal	ADJ
ftr-370	1487	20	income	income	NOUN
ftr-370	1487	21	taxation	taxation	NOUN
ftr-370	1487	22	347	347	NUM
ftr-370	1487	23	taxpayers	taxpayer	NOUN
ftr-370	1487	24	eligible	eligible	ADJ
ftr-370	1487	25	to	to	PART
ftr-370	1487	26	claim	claim	VERB
ftr-370	1487	27	the	the	DET
ftr-370	1487	28	child	child	NOUN
ftr-370	1487	29	as	as	ADP
ftr-370	1487	30	a	a	DET
ftr-370	1487	31	dependent	dependent	ADJ
ftr-370	1487	32	under	under	ADP
ftr-370	1487	33	§	§	PROPN
ftr-370	1487	34	151	151	NUM
ftr-370	1487	35	.	.	NOUN
ftr-370	1488	1	2	2	NUM
ftr-370	1488	2	.	.	PUNCT
ftr-370	1489	1	the	the	DET
ftr-370	1489	2	irs	irs	PROPN
ftr-370	1489	3	should	should	AUX
ftr-370	1489	4	be	be	AUX
ftr-370	1489	5	sanctioned	sanction	VERB
ftr-370	1489	6	for	for	ADP
ftr-370	1489	7	pursuing	pursue	VERB
ftr-370	1489	8	this	this	DET
ftr-370	1489	9	case	case	NOUN
ftr-370	1489	10	.	.	PUNCT
ftr-370	1490	1	if	if	SCONJ
ftr-370	1490	2	not	not	PART
ftr-370	1490	3	,	,	PUNCT
ftr-370	1490	4	it	it	PRON
ftr-370	1490	5	sends	send	VERB
ftr-370	1490	6	the	the	DET
ftr-370	1490	7	message	message	NOUN
ftr-370	1490	8	that	that	PRON
ftr-370	1490	9	the	the	DET
ftr-370	1490	10	irs	irs	PROPN
ftr-370	1490	11	’s	’s	PART
ftr-370	1490	12	lawyers	lawyer	NOUN
ftr-370	1490	13	can	can	AUX
ftr-370	1490	14	ignore	ignore	VERB
ftr-370	1490	15	easy	easy	ADJ
ftr-370	1490	16	to	to	PART
ftr-370	1490	17	find	find	VERB
ftr-370	1490	18	unambiguous	unambiguous	ADJ
ftr-370	1490	19	state	state	NOUN
ftr-370	1490	20	law	law	NOUN
ftr-370	1490	21	that	that	PRON
ftr-370	1490	22	determines	determine	VERB
ftr-370	1490	23	the	the	DET
ftr-370	1490	24	outcome	outcome	NOUN
ftr-370	1490	25	of	of	ADP
ftr-370	1490	26	the	the	DET
ftr-370	1490	27	case	case	NOUN
ftr-370	1490	28	.	.	PUNCT
ftr-370	1491	1	le	le	PROPN
ftr-370	1492	1	v.	v.	PROPN
ftr-370	1492	2	commissioner	commissioner	PROPN
ftr-370	1492	3	,	,	PUNCT
ftr-370	1492	4	t.c	t.c	PROPN
ftr-370	1492	5	.	.	PROPN
ftr-370	1492	6	memo	memo	NOUN
ftr-370	1492	7	.	.	PUNCT
ftr-370	1493	1	2008	2008	NUM
ftr-370	1493	2	-	-	SYM
ftr-370	1493	3	183	183	NUM
ftr-370	1493	4	(	(	PUNCT
ftr-370	1493	5	7/30/08	7/30/08	NUM
ftr-370	1493	6	)	)	PUNCT
ftr-370	1493	7	.	.	PUNCT
ftr-370	1494	1	in	in	ADP
ftr-370	1494	2	a	a	DET
ftr-370	1494	3	divorce	divorce	NOUN
ftr-370	1494	4	proceeding	proceeding	NOUN
ftr-370	1494	5	,	,	PUNCT
ftr-370	1494	6	a	a	DET
ftr-370	1494	7	kansas	kansas	PROPN
ftr-370	1494	8	court	court	NOUN
ftr-370	1494	9	entered	enter	VERB
ftr-370	1494	10	a	a	DET
ftr-370	1494	11	temporary	temporary	ADJ
ftr-370	1494	12	spousal	spousal	NOUN
ftr-370	1494	13	maintenance	maintenance	NOUN
ftr-370	1494	14	order	order	NOUN
ftr-370	1494	15	pursuant	pursuant	ADJ
ftr-370	1494	16	to	to	ADP
ftr-370	1494	17	which	which	PRON
ftr-370	1494	18	the	the	DET
ftr-370	1494	19	taxpayer	taxpayer	NOUN
ftr-370	1494	20	was	be	AUX
ftr-370	1494	21	required	require	VERB
ftr-370	1494	22	to	to	PART
ftr-370	1494	23	pay	pay	VERB
ftr-370	1494	24	his	his	PRON
ftr-370	1494	25	soon	soon	ADV
ftr-370	1494	26	-	-	PUNCT
ftr-370	1494	27	to	to	PART
ftr-370	1494	28	-	-	PUNCT
ftr-370	1494	29	be	be	AUX
ftr-370	1494	30	ex	ex	NOUN
ftr-370	1494	31	-	-	NOUN
ftr-370	1494	32	wife	wife	NOUN
ftr-370	1494	33	$	$	SYM
ftr-370	1494	34	12,000	12,000	NUM
ftr-370	1494	35	.	.	PUNCT
ftr-370	1495	1	the	the	DET
ftr-370	1495	2	state	state	NOUN
ftr-370	1495	3	court	court	NOUN
ftr-370	1495	4	order	order	NOUN
ftr-370	1495	5	specifically	specifically	ADV
ftr-370	1495	6	stated	state	VERB
ftr-370	1495	7	that	that	SCONJ
ftr-370	1495	8	“	"	PUNCT
ftr-370	1495	9	said	say	VERB
ftr-370	1495	10	spousal	spousal	NOUN
ftr-370	1495	11	maintenance	maintenance	NOUN
ftr-370	1495	12	shall	shall	AUX
ftr-370	1495	13	be	be	AUX
ftr-370	1495	14	taxable	taxable	ADJ
ftr-370	1495	15	income	income	NOUN
ftr-370	1495	16	to	to	ADP
ftr-370	1495	17	[	[	PUNCT
ftr-370	1495	18	the	the	DET
ftr-370	1495	19	soon	soon	ADV
ftr-370	1495	20	-	-	PUNCT
ftr-370	1495	21	to	to	PART
ftr-370	1495	22	-	-	PUNCT
ftr-370	1495	23	be	be	AUX
ftr-370	1495	24	ex	ex	NOUN
ftr-370	1495	25	-	-	NOUN
ftr-370	1495	26	wife	wife	NOUN
ftr-370	1495	27	]	]	PUNCT
ftr-370	1495	28	and	and	CCONJ
ftr-370	1495	29	shall	shall	AUX
ftr-370	1495	30	be	be	AUX
ftr-370	1495	31	deductible	deductible	ADJ
ftr-370	1495	32	on	on	ADP
ftr-370	1495	33	[	[	PUNCT
ftr-370	1495	34	taxpayer	taxpayer	NOUN
ftr-370	1495	35	’s	’s	PART
ftr-370	1495	36	]	]	PUNCT
ftr-370	1495	37	income	income	NOUN
ftr-370	1495	38	tax	tax	NOUN
ftr-370	1495	39	return	return	NOUN
ftr-370	1495	40	,	,	PUNCT
ftr-370	1495	41	”	"	PUNCT
ftr-370	1495	42	but	but	CCONJ
ftr-370	1495	43	it	it	PRON
ftr-370	1495	44	did	do	AUX
ftr-370	1495	45	not	not	PART
ftr-370	1495	46	specifically	specifically	ADV
ftr-370	1495	47	provide	provide	VERB
ftr-370	1495	48	the	the	DET
ftr-370	1495	49	obligation	obligation	NOUN
ftr-370	1495	50	to	to	PART
ftr-370	1495	51	pay	pay	VERB
ftr-370	1495	52	the	the	DET
ftr-370	1495	53	lump	lump	NOUN
ftr-370	1495	54	sum	sum	NOUN
ftr-370	1495	55	(	(	PUNCT
ftr-370	1495	56	in	in	ADP
ftr-370	1495	57	satisfaction	satisfaction	NOUN
ftr-370	1495	58	of	of	ADP
ftr-370	1495	59	past	past	ADJ
ftr-370	1495	60	due	due	ADJ
ftr-370	1495	61	temporary	temporary	ADJ
ftr-370	1495	62	support	support	NOUN
ftr-370	1495	63	)	)	PUNCT
ftr-370	1495	64	would	would	AUX
ftr-370	1495	65	be	be	AUX
ftr-370	1495	66	cancelled	cancel	VERB
ftr-370	1495	67	if	if	SCONJ
ftr-370	1495	68	the	the	DET
ftr-370	1495	69	soon	soon	ADV
ftr-370	1495	70	-	-	PUNCT
ftr-370	1495	71	to	to	PART
ftr-370	1495	72	-	-	PUNCT
ftr-370	1495	73	be	be	AUX
ftr-370	1495	74	ex	ex	NOUN
ftr-370	1495	75	-	-	NOUN
ftr-370	1495	76	wife	wife	NOUN
ftr-370	1495	77	died	die	VERB
ftr-370	1495	78	before	before	SCONJ
ftr-370	1495	79	the	the	DET
ftr-370	1495	80	payment	payment	NOUN
ftr-370	1495	81	was	be	AUX
ftr-370	1495	82	made	make	VERB
ftr-370	1495	83	.	.	PUNCT
ftr-370	1496	1	the	the	DET
ftr-370	1496	2	irs	irs	PROPN
ftr-370	1496	3	claimed	claim	VERB
ftr-370	1496	4	that	that	SCONJ
ftr-370	1496	5	the	the	DET
ftr-370	1496	6	payment	payment	NOUN
ftr-370	1496	7	was	be	AUX
ftr-370	1496	8	not	not	PART
ftr-370	1496	9	deductible	deductible	ADJ
ftr-370	1496	10	as	as	ADP
ftr-370	1496	11	alimony	alimony	NOUN
ftr-370	1496	12	because	because	SCONJ
ftr-370	1496	13	the	the	DET
ftr-370	1496	14	obligation	obligation	NOUN
ftr-370	1496	15	to	to	PART
ftr-370	1496	16	make	make	VERB
ftr-370	1496	17	the	the	DET
ftr-370	1496	18	payment	payment	NOUN
ftr-370	1496	19	did	do	AUX
ftr-370	1496	20	not	not	PART
ftr-370	1496	21	terminate	terminate	VERB
ftr-370	1496	22	upon	upon	SCONJ
ftr-370	1496	23	the	the	DET
ftr-370	1496	24	death	death	NOUN
ftr-370	1496	25	of	of	ADP
ftr-370	1496	26	the	the	DET
ftr-370	1496	27	obligee	obligee	PROPN
ftr-370	1496	28	.	.	PUNCT
ftr-370	1497	1	judge	judge	PROPN
ftr-370	1497	2	vasquez	vasquez	PROPN
ftr-370	1497	3	held	hold	VERB
ftr-370	1497	4	for	for	ADP
ftr-370	1497	5	the	the	DET
ftr-370	1497	6	taxpayer	taxpayer	NOUN
ftr-370	1497	7	,	,	PUNCT
ftr-370	1497	8	finding	find	VERB
ftr-370	1497	9	that	that	SCONJ
ftr-370	1497	10	kansas	kansas	PROPN
ftr-370	1497	11	law	law	PROPN
ftr-370	1497	12	provided	provide	VERB
ftr-370	1497	13	that	that	SCONJ
ftr-370	1497	14	the	the	DET
ftr-370	1497	15	obligation	obligation	NOUN
ftr-370	1497	16	to	to	PART
ftr-370	1497	17	make	make	VERB
ftr-370	1497	18	the	the	DET
ftr-370	1497	19	payment	payment	NOUN
ftr-370	1497	20	would	would	AUX
ftr-370	1497	21	terminate	terminate	VERB
ftr-370	1497	22	upon	upon	SCONJ
ftr-370	1497	23	the	the	DET
ftr-370	1497	24	death	death	NOUN
ftr-370	1497	25	of	of	ADP
ftr-370	1497	26	the	the	DET
ftr-370	1497	27	soon	soon	ADV
ftr-370	1497	28	-	-	PUNCT
ftr-370	1497	29	to	to	PART
ftr-370	1497	30	-	-	PUNCT
ftr-370	1497	31	be	be	AUX
ftr-370	1497	32	ex	ex	NOUN
ftr-370	1497	33	-	-	NOUN
ftr-370	1497	34	wife	wife	NOUN
ftr-370	1497	35	.	.	PUNCT
ftr-370	1498	1	in	in	ADP
ftr-370	1498	2	kansas	kansas	PROPN
ftr-370	1498	3	“	"	PUNCT
ftr-370	1498	4	temporary	temporary	ADJ
ftr-370	1498	5	maintenance	maintenance	NOUN
ftr-370	1498	6	ceases	cease	VERB
ftr-370	1498	7	when	when	SCONJ
ftr-370	1498	8	the	the	DET
ftr-370	1498	9	divorce	divorce	NOUN
ftr-370	1498	10	action	action	NOUN
ftr-370	1498	11	terminates	terminate	VERB
ftr-370	1498	12	”	"	PUNCT
ftr-370	1498	13	.	.	PUNCT
ftr-370	1499	1	in	in	ADP
ftr-370	1499	2	re	re	NOUN
ftr-370	1499	3	marriage	marriage	NOUN
ftr-370	1499	4	of	of	ADP
ftr-370	1499	5	vientos	viento	NOUN
ftr-370	1499	6	,	,	PUNCT
ftr-370	1499	7	139	139	NUM
ftr-370	1499	8	p.3d	p.3d	NUM
ftr-370	1499	9	152	152	NUM
ftr-370	1499	10	(	(	PUNCT
ftr-370	1499	11	kan	kan	PROPN
ftr-370	1499	12	.	.	PUNCT
ftr-370	1500	1	ct	ct	PROPN
ftr-370	1500	2	.	.	PUNCT
ftr-370	1501	1	app	app	PROPN
ftr-370	1501	2	.	.	PROPN
ftr-370	1501	3	2006	2006	NUM
ftr-370	1501	4	)	)	PUNCT
ftr-370	1501	5	.	.	PUNCT
ftr-370	1502	1	a	a	DET
ftr-370	1502	2	divorce	divorce	NOUN
ftr-370	1502	3	action	action	NOUN
ftr-370	1502	4	is	be	AUX
ftr-370	1502	5	“	"	PUNCT
ftr-370	1502	6	purely	purely	ADV
ftr-370	1502	7	personal	personal	ADJ
ftr-370	1502	8	and	and	CCONJ
ftr-370	1502	9	ends	end	VERB
ftr-370	1502	10	on	on	ADP
ftr-370	1502	11	the	the	DET
ftr-370	1502	12	death	death	NOUN
ftr-370	1502	13	of	of	ADP
ftr-370	1502	14	either	either	DET
ftr-370	1502	15	spouse	spouse	NOUN
ftr-370	1502	16	.	.	PUNCT
ftr-370	1502	17	”	"	PUNCT
ftr-370	1503	1	wear	wear	VERB
ftr-370	1503	2	v.	v.	ADP
ftr-370	1503	3	mizell	mizell	NOUN
ftr-370	1503	4	,	,	PUNCT
ftr-370	1503	5	946	946	NUM
ftr-370	1503	6	p.2d	p.2d	SYM
ftr-370	1503	7	1363	1363	NUM
ftr-370	1503	8	,	,	PUNCT
ftr-370	1503	9	1367	1367	NUM
ftr-370	1503	10	(	(	PUNCT
ftr-370	1503	11	kan	kan	X
ftr-370	1503	12	.	.	PROPN
ftr-370	1503	13	1997	1997	NUM
ftr-370	1503	14	)	)	PUNCT
ftr-370	1503	15	.	.	PUNCT
ftr-370	1504	1	in	in	ADP
ftr-370	1504	2	cases	case	NOUN
ftr-370	1504	3	where	where	SCONJ
ftr-370	1504	4	the	the	DET
ftr-370	1504	5	payor	payor	NOUN
ftr-370	1504	6	spouse	spouse	NOUN
ftr-370	1504	7	is	be	AUX
ftr-370	1504	8	in	in	ADP
ftr-370	1504	9	arrears	arrear	NOUN
ftr-370	1504	10	on	on	ADP
ftr-370	1504	11	support	support	NOUN
ftr-370	1504	12	payments	payment	NOUN
ftr-370	1504	13	but	but	CCONJ
ftr-370	1504	14	then	then	ADV
ftr-370	1504	15	later	later	ADV
ftr-370	1504	16	pays	pay	VERB
ftr-370	1504	17	the	the	DET
ftr-370	1504	18	amount	amount	NOUN
ftr-370	1504	19	in	in	ADP
ftr-370	1504	20	arrears	arrear	NOUN
ftr-370	1504	21	,	,	PUNCT
ftr-370	1504	22	“	"	PUNCT
ftr-370	1504	23	the	the	DET
ftr-370	1504	24	payment	payment	NOUN
ftr-370	1504	25	retains	retain	VERB
ftr-370	1504	26	the	the	DET
ftr-370	1504	27	characteristics	characteristic	NOUN
ftr-370	1504	28	of	of	ADP
ftr-370	1504	29	the	the	DET
ftr-370	1504	30	original	original	ADJ
ftr-370	1504	31	payments	payment	NOUN
ftr-370	1504	32	for	for	ADP
ftr-370	1504	33	which	which	PRON
ftr-370	1504	34	it	it	PRON
ftr-370	1504	35	is	be	AUX
ftr-370	1504	36	substituted	substitute	VERB
ftr-370	1504	37	”	"	PUNCT
ftr-370	1504	38	.	.	PUNCT
ftr-370	1505	1	davis	davis	PROPN
ftr-370	1505	2	v.	v.	PROPN
ftr-370	1505	3	commissioner	commissioner	PROPN
ftr-370	1505	4	,	,	PUNCT
ftr-370	1505	5	41	41	NUM
ftr-370	1505	6	t.c	t.c	PROPN
ftr-370	1505	7	.	.	PROPN
ftr-370	1505	8	815	815	NUM
ftr-370	1505	9	,	,	PUNCT
ftr-370	1505	10	820	820	NUM
ftr-370	1505	11	(	(	PUNCT
ftr-370	1505	12	1964	1964	NUM
ftr-370	1505	13	)	)	PUNCT
ftr-370	1505	14	;	;	PUNCT
ftr-370	1505	15	see	see	VERB
ftr-370	1505	16	also	also	ADV
ftr-370	1505	17	stroud	stroud	PROPN
ftr-370	1505	18	v.	v.	PROPN
ftr-370	1505	19	commissioner	commissioner	PROPN
ftr-370	1505	20	,	,	PUNCT
ftr-370	1505	21	t.c	t.c	PROPN
ftr-370	1505	22	.	.	PROPN
ftr-370	1505	23	memo	memo	NOUN
ftr-370	1505	24	.	.	PUNCT
ftr-370	1506	1	1993	1993	NUM
ftr-370	1506	2	-	-	SYM
ftr-370	1506	3	317	317	NUM
ftr-370	1506	4	.	.	PUNCT
ftr-370	1507	1	the	the	DET
ftr-370	1507	2	$	$	SYM
ftr-370	1507	3	12,000	12,000	NUM
ftr-370	1507	4	of	of	ADP
ftr-370	1507	5	spousal	spousal	NOUN
ftr-370	1507	6	support	support	NOUN
ftr-370	1507	7	was	be	AUX
ftr-370	1507	8	temporary	temporary	ADJ
ftr-370	1507	9	maintenance	maintenance	NOUN
ftr-370	1507	10	.	.	PUNCT
ftr-370	1508	1	accordingly	accordingly	ADV
ftr-370	1508	2	,	,	PUNCT
ftr-370	1508	3	under	under	ADP
ftr-370	1508	4	kansas	kansas	PROPN
ftr-370	1508	5	law	law	NOUN
ftr-370	1508	6	the	the	DET
ftr-370	1508	7	liability	liability	NOUN
ftr-370	1508	8	to	to	PART
ftr-370	1508	9	make	make	VERB
ftr-370	1508	10	such	such	ADJ
ftr-370	1508	11	payments	payment	NOUN
ftr-370	1508	12	would	would	AUX
ftr-370	1508	13	have	have	AUX
ftr-370	1508	14	ceased	cease	VERB
ftr-370	1508	15	on	on	ADP
ftr-370	1508	16	either	either	DET
ftr-370	1508	17	petitioner	petitioner	NOUN
ftr-370	1508	18	’s	’s	PART
ftr-370	1508	19	or	or	CCONJ
ftr-370	1508	20	ms	ms	PROPN
ftr-370	1508	21	.	.	PROPN
ftr-370	1508	22	le	le	PROPN
ftr-370	1508	23	’s	’s	PART
ftr-370	1508	24	death	death	NOUN
ftr-370	1508	25	because	because	SCONJ
ftr-370	1508	26	the	the	DET
ftr-370	1508	27	divorce	divorce	NOUN
ftr-370	1508	28	proceeding	proceeding	NOUN
ftr-370	1508	29	would	would	AUX
ftr-370	1508	30	have	have	AUX
ftr-370	1508	31	automatically	automatically	ADV
ftr-370	1508	32	terminated	terminate	VERB
ftr-370	1508	33	,	,	PUNCT
ftr-370	1508	34	ending	end	VERB
ftr-370	1508	35	the	the	DET
ftr-370	1508	36	operation	operation	NOUN
ftr-370	1508	37	of	of	ADP
ftr-370	1508	38	the	the	DET
ftr-370	1508	39	temporary	temporary	ADJ
ftr-370	1508	40	orders	order	NOUN
ftr-370	1508	41	.	.	PUNCT
ftr-370	1509	1	•	•	NOUN
ftr-370	1509	2	we	we	PRON
ftr-370	1509	3	ask	ask	VERB
ftr-370	1509	4	:	:	PUNCT
ftr-370	1509	5	for	for	ADP
ftr-370	1509	6	gosh	gosh	PROPN
ftr-370	1509	7	sakes	sake	NOUN
ftr-370	1509	8	,	,	PUNCT
ftr-370	1509	9	could	could	AUX
ftr-370	1509	10	n’t	n’t	VERB
ftr-370	1509	11	the	the	DET
ftr-370	1509	12	chief	chief	ADJ
ftr-370	1509	13	counsel	counsel	NOUN
ftr-370	1509	14	’s	’s	PART
ftr-370	1509	15	office	office	NOUN
ftr-370	1509	16	have	have	AUX
ftr-370	1509	17	figured	figure	VERB
ftr-370	1509	18	this	this	PRON
ftr-370	1509	19	out	out	ADP
ftr-370	1509	20	without	without	ADP
ftr-370	1509	21	a	a	DET
ftr-370	1509	22	trial	trial	NOUN
ftr-370	1509	23	?	?	PUNCT
ftr-370	1510	1	3	3	X
ftr-370	1510	2	.	.	X
ftr-370	1510	3	only	only	ADV
ftr-370	1510	4	till	till	SCONJ
ftr-370	1510	5	death	death	NOUN
ftr-370	1510	6	do	do	AUX
ftr-370	1510	7	the	the	DET
ftr-370	1510	8	payments	payment	NOUN
ftr-370	1510	9	continue	continue	VERB
ftr-370	1510	10	.	.	PUNCT
ftr-370	1511	1	johanson	johanson	PROPN
ftr-370	1511	2	v.	v.	PROPN
ftr-370	1511	3	commissioner	commissioner	PROPN
ftr-370	1511	4	,	,	PUNCT
ftr-370	1511	5	541	541	NUM
ftr-370	1511	6	f.3d	f.3d	NUM
ftr-370	1511	7	973	973	NUM
ftr-370	1511	8	(	(	PUNCT
ftr-370	1511	9	9th	9th	ADJ
ftr-370	1511	10	cir	cir	NOUN
ftr-370	1511	11	.	.	PUNCT
ftr-370	1512	1	9/3/08	9/3/08	NUM
ftr-370	1512	2	)	)	PUNCT
ftr-370	1512	3	.	.	PUNCT
ftr-370	1513	1	where	where	SCONJ
ftr-370	1513	2	state	state	PROPN
ftr-370	1513	3	[	[	X
ftr-370	1513	4	california	california	X
ftr-370	1513	5	]	]	X
ftr-370	1513	6	law	law	NOUN
ftr-370	1513	7	unambiguously	unambiguously	ADV
ftr-370	1513	8	provides	provide	VERB
ftr-370	1513	9	for	for	ADP
ftr-370	1513	10	spousal	spousal	NOUN
ftr-370	1513	11	support	support	NOUN
ftr-370	1513	12	payments	payment	NOUN
ftr-370	1513	13	to	to	PART
ftr-370	1513	14	terminate	terminate	VERB
ftr-370	1513	15	upon	upon	SCONJ
ftr-370	1513	16	the	the	DET
ftr-370	1513	17	death	death	NOUN
ftr-370	1513	18	of	of	ADP
ftr-370	1513	19	a	a	DET
ftr-370	1513	20	payee	payee	NOUN
ftr-370	1513	21	spouse	spouse	NOUN
ftr-370	1513	22	,	,	PUNCT
ftr-370	1513	23	a	a	DET
ftr-370	1513	24	payment	payment	NOUN
ftr-370	1513	25	may	may	AUX
ftr-370	1513	26	be	be	AUX
ftr-370	1513	27	found	find	VERB
ftr-370	1513	28	not	not	PART
ftr-370	1513	29	to	to	PART
ftr-370	1513	30	qualify	qualify	VERB
ftr-370	1513	31	as	as	ADP
ftr-370	1513	32	alimony	alimony	NOUN
ftr-370	1513	33	if	if	SCONJ
ftr-370	1513	34	under	under	ADP
ftr-370	1513	35	state	state	NOUN
ftr-370	1513	36	law	law	NOUN
ftr-370	1513	37	a	a	DET
ftr-370	1513	38	written	write	VERB
ftr-370	1513	39	agreement	agreement	NOUN
ftr-370	1513	40	can	can	AUX
ftr-370	1513	41	waive	waive	VERB
ftr-370	1513	42	that	that	DET
ftr-370	1513	43	termination	termination	NOUN
ftr-370	1513	44	requirement	requirement	NOUN
ftr-370	1513	45	and	and	CCONJ
ftr-370	1513	46	the	the	DET
ftr-370	1513	47	agreement	agreement	NOUN
ftr-370	1513	48	in	in	ADP
ftr-370	1513	49	question	question	NOUN
ftr-370	1513	50	does	do	VERB
ftr-370	1513	51	so	so	ADV
ftr-370	1513	52	.	.	PUNCT
ftr-370	1514	1	if	if	SCONJ
ftr-370	1514	2	the	the	DET
ftr-370	1514	3	agreement	agreement	NOUN
ftr-370	1514	4	is	be	AUX
ftr-370	1514	5	ambiguous	ambiguous	ADJ
ftr-370	1514	6	,	,	PUNCT
ftr-370	1514	7	extrinsic	extrinsic	ADJ
ftr-370	1514	8	evidence	evidence	NOUN
ftr-370	1514	9	is	be	AUX
ftr-370	1514	10	admissible	admissible	ADJ
ftr-370	1514	11	to	to	PART
ftr-370	1514	12	determine	determine	VERB
ftr-370	1514	13	the	the	DET
ftr-370	1514	14	intent	intent	NOUN
ftr-370	1514	15	of	of	ADP
ftr-370	1514	16	the	the	DET
ftr-370	1514	17	parties	party	NOUN
ftr-370	1514	18	.	.	PUNCT
ftr-370	1515	1	on	on	ADP
ftr-370	1515	2	the	the	DET
ftr-370	1515	3	facts	fact	NOUN
ftr-370	1515	4	,	,	PUNCT
ftr-370	1515	5	the	the	DET
ftr-370	1515	6	348	348	NUM
ftr-370	1515	7	florida	florida	PROPN
ftr-370	1515	8	tax	tax	NOUN
ftr-370	1515	9	review	review	NOUN
ftr-370	1516	1	[	[	X
ftr-370	1516	2	vol	vol	NOUN
ftr-370	1516	3	.	.	PUNCT
ftr-370	1517	1	9	9	NUM
ftr-370	1517	2	:	:	PUNCT
ftr-370	1517	3	si	si	NOUN
ftr-370	1517	4	payee	payee	NOUN
ftr-370	1517	5	spouse	spouse	NOUN
ftr-370	1517	6	failed	fail	VERB
ftr-370	1517	7	to	to	PART
ftr-370	1517	8	prove	prove	VERB
ftr-370	1517	9	that	that	SCONJ
ftr-370	1517	10	payments	payment	NOUN
ftr-370	1517	11	would	would	AUX
ftr-370	1517	12	not	not	PART
ftr-370	1517	13	terminate	terminate	VERB
ftr-370	1517	14	upon	upon	SCONJ
ftr-370	1517	15	her	her	PRON
ftr-370	1517	16	death	death	NOUN
ftr-370	1517	17	,	,	PUNCT
ftr-370	1517	18	and	and	CCONJ
ftr-370	1517	19	the	the	DET
ftr-370	1517	20	payments	payment	NOUN
ftr-370	1517	21	were	be	AUX
ftr-370	1517	22	thus	thus	ADV
ftr-370	1517	23	alimony	alimony	NOUN
ftr-370	1517	24	.	.	PUNCT
ftr-370	1518	1	4	4	X
ftr-370	1518	2	.	.	X
ftr-370	1519	1	so	so	ADV
ftr-370	1519	2	what	what	PRON
ftr-370	1519	3	’s	’	VERB
ftr-370	1519	4	this	this	DET
ftr-370	1519	5	otherwise	otherwise	ADV
ftr-370	1519	6	mundane	mundane	ADJ
ftr-370	1519	7	reviewed	review	VERB
ftr-370	1519	8	case	case	NOUN
ftr-370	1519	9	really	really	ADV
ftr-370	1519	10	about	about	ADP
ftr-370	1519	11	?	?	PUNCT
ftr-370	1520	1	mitchell	mitchell	PROPN
ftr-370	1520	2	v.	v.	PROPN
ftr-370	1520	3	commissioner	commissioner	PROPN
ftr-370	1520	4	,	,	PUNCT
ftr-370	1520	5	131	131	NUM
ftr-370	1520	6	t.c	t.c	PROPN
ftr-370	1520	7	.	.	PUNCT
ftr-370	1521	1	no	no	INTJ
ftr-370	1521	2	.	.	NOUN
ftr-370	1522	1	15	15	NUM
ftr-370	1523	1	(	(	PUNCT
ftr-370	1523	2	12/15/08	12/15/08	PROPN
ftr-370	1523	3	)	)	PUNCT
ftr-370	1523	4	(	(	PUNCT
ftr-370	1523	5	reviewed	review	VERB
ftr-370	1523	6	13	13	NUM
ftr-370	1523	7	-	-	SYM
ftr-370	1523	8	2	2	NUM
ftr-370	1523	9	-	-	PUNCT
ftr-370	1523	10	0	0	NUM
ftr-370	1523	11	)	)	PUNCT
ftr-370	1523	12	.	.	PUNCT
ftr-370	1524	1	in	in	ADP
ftr-370	1524	2	what	what	PRON
ftr-370	1524	3	at	at	ADP
ftr-370	1524	4	first	first	ADJ
ftr-370	1524	5	blush	blush	NOUN
ftr-370	1524	6	appears	appear	VERB
ftr-370	1524	7	to	to	PART
ftr-370	1524	8	be	be	AUX
ftr-370	1524	9	a	a	DET
ftr-370	1524	10	mundane	mundane	ADJ
ftr-370	1524	11	case	case	NOUN
ftr-370	1524	12	,	,	PUNCT
ftr-370	1524	13	the	the	DET
ftr-370	1524	14	tax	tax	NOUN
ftr-370	1524	15	court	court	NOUN
ftr-370	1524	16	in	in	ADP
ftr-370	1524	17	a	a	DET
ftr-370	1524	18	reviewed	review	VERB
ftr-370	1524	19	opinion	opinion	NOUN
ftr-370	1524	20	by	by	ADP
ftr-370	1524	21	judge	judge	PROPN
ftr-370	1524	22	goeke	goeke	PROPN
ftr-370	1524	23	held	hold	VERB
ftr-370	1524	24	that	that	SCONJ
ftr-370	1524	25	amounts	amount	NOUN
ftr-370	1524	26	paid	pay	VERB
ftr-370	1524	27	to	to	ADP
ftr-370	1524	28	the	the	DET
ftr-370	1524	29	taxpayer	taxpayer	NOUN
ftr-370	1524	30	from	from	ADP
ftr-370	1524	31	her	her	PRON
ftr-370	1524	32	former	former	ADJ
ftr-370	1524	33	spouse	spouse	NOUN
ftr-370	1524	34	’s	’s	PART
ftr-370	1524	35	military	military	ADJ
ftr-370	1524	36	retirement	retirement	NOUN
ftr-370	1524	37	pay	pay	NOUN
ftr-370	1524	38	,	,	PUNCT
ftr-370	1524	39	pursuant	pursuant	ADJ
ftr-370	1524	40	to	to	ADP
ftr-370	1524	41	a	a	DET
ftr-370	1524	42	qdro	qdro	NOUN
ftr-370	1524	43	based	base	VERB
ftr-370	1524	44	on	on	ADP
ftr-370	1524	45	community	community	NOUN
ftr-370	1524	46	property	property	NOUN
ftr-370	1524	47	rights	right	NOUN
ftr-370	1524	48	,	,	PUNCT
ftr-370	1524	49	were	be	AUX
ftr-370	1524	50	includible	includible	ADJ
ftr-370	1524	51	in	in	ADP
ftr-370	1524	52	the	the	DET
ftr-370	1524	53	payee	payee	NOUN
ftr-370	1524	54	spouse	spouse	NOUN
ftr-370	1524	55	’s	’s	PART
ftr-370	1524	56	gross	gross	ADJ
ftr-370	1524	57	income	income	NOUN
ftr-370	1524	58	.	.	PUNCT
ftr-370	1525	1	•	•	NUM
ftr-370	1525	2	the	the	DET
ftr-370	1525	3	real	real	ADJ
ftr-370	1525	4	issue	issue	NOUN
ftr-370	1525	5	,	,	PUNCT
ftr-370	1525	6	which	which	PRON
ftr-370	1525	7	the	the	DET
ftr-370	1525	8	majority	majority	NOUN
ftr-370	1525	9	ducked	duck	VERB
ftr-370	1525	10	,	,	PUNCT
ftr-370	1525	11	but	but	CCONJ
ftr-370	1525	12	on	on	ADP
ftr-370	1525	13	which	which	PRON
ftr-370	1525	14	judge	judge	NOUN
ftr-370	1525	15	holmes	holmes	PROPN
ftr-370	1525	16	wrote	write	VERB
ftr-370	1525	17	a	a	DET
ftr-370	1525	18	comprehensive	comprehensive	ADJ
ftr-370	1525	19	concurring	concurring	NOUN
ftr-370	1525	20	opinion	opinion	NOUN
ftr-370	1525	21	(	(	PUNCT
ftr-370	1525	22	with	with	ADP
ftr-370	1525	23	which	which	PRON
ftr-370	1525	24	judge	judge	NOUN
ftr-370	1525	25	halpern	halpern	PROPN
ftr-370	1525	26	agreed	agreed	PROPN
ftr-370	1525	27	)	)	PUNCT
ftr-370	1525	28	was	be	AUX
ftr-370	1525	29	whether	whether	SCONJ
ftr-370	1525	30	the	the	DET
ftr-370	1525	31	case	case	NOUN
ftr-370	1525	32	should	should	AUX
ftr-370	1525	33	have	have	AUX
ftr-370	1525	34	been	be	AUX
ftr-370	1525	35	decided	decide	VERB
ftr-370	1525	36	on	on	ADP
ftr-370	1525	37	the	the	DET
ftr-370	1525	38	merits	merit	NOUN
ftr-370	1525	39	,	,	PUNCT
ftr-370	1525	40	as	as	SCONJ
ftr-370	1525	41	the	the	DET
ftr-370	1525	42	majority	majority	NOUN
ftr-370	1525	43	so	so	ADV
ftr-370	1525	44	decided	decide	VERB
ftr-370	1525	45	it	it	PRON
ftr-370	1525	46	,	,	PUNCT
ftr-370	1525	47	or	or	CCONJ
ftr-370	1525	48	whether	whether	SCONJ
ftr-370	1525	49	the	the	DET
ftr-370	1525	50	taxpayer	taxpayer	NOUN
ftr-370	1525	51	ought	ought	AUX
ftr-370	1525	52	to	to	PART
ftr-370	1525	53	have	have	AUX
ftr-370	1525	54	been	be	AUX
ftr-370	1525	55	collaterally	collaterally	ADV
ftr-370	1525	56	estopped	estop	VERB
ftr-370	1525	57	as	as	SCONJ
ftr-370	1525	58	argued	argue	VERB
ftr-370	1525	59	by	by	ADP
ftr-370	1525	60	the	the	DET
ftr-370	1525	61	commissioner	commissioner	NOUN
ftr-370	1525	62	.	.	PUNCT
ftr-370	1526	1	the	the	DET
ftr-370	1526	2	taxpayer	taxpayer	NOUN
ftr-370	1526	3	had	have	AUX
ftr-370	1526	4	previously	previously	ADV
ftr-370	1526	5	litigated	litigate	VERB
ftr-370	1526	6	and	and	CCONJ
ftr-370	1526	7	lost	lose	VERB
ftr-370	1526	8	the	the	DET
ftr-370	1526	9	identical	identical	ADJ
ftr-370	1526	10	issue	issue	NOUN
ftr-370	1526	11	for	for	ADP
ftr-370	1526	12	an	an	DET
ftr-370	1526	13	earlier	early	ADJ
ftr-370	1526	14	year	year	NOUN
ftr-370	1526	15	in	in	ADP
ftr-370	1526	16	an	an	DET
ftr-370	1526	17	s	s	NOUN
ftr-370	1526	18	case	case	NOUN
ftr-370	1526	19	.	.	PUNCT
ftr-370	1527	1	judge	judge	PROPN
ftr-370	1527	2	holmes	holmes	PROPN
ftr-370	1527	3	’s	’s	PART
ftr-370	1527	4	exhaustive	exhaustive	ADJ
ftr-370	1527	5	analysis	analysis	NOUN
ftr-370	1527	6	concluded	conclude	VERB
ftr-370	1527	7	that	that	SCONJ
ftr-370	1527	8	collateral	collateral	ADJ
ftr-370	1527	9	estoppel	estoppel	NOUN
ftr-370	1527	10	principles	principle	NOUN
ftr-370	1527	11	should	should	AUX
ftr-370	1527	12	attach	attach	VERB
ftr-370	1527	13	to	to	ADP
ftr-370	1527	14	issues	issue	NOUN
ftr-370	1527	15	previously	previously	ADV
ftr-370	1527	16	litigated	litigate	VERB
ftr-370	1527	17	in	in	ADP
ftr-370	1527	18	an	an	DET
ftr-370	1527	19	s	s	NOUN
ftr-370	1527	20	case	case	NOUN
ftr-370	1527	21	if	if	SCONJ
ftr-370	1527	22	collateral	collateral	ADJ
ftr-370	1527	23	estoppel	estoppel	NOUN
ftr-370	1527	24	would	would	AUX
ftr-370	1527	25	have	have	AUX
ftr-370	1527	26	attached	attach	VERB
ftr-370	1527	27	if	if	SCONJ
ftr-370	1527	28	the	the	DET
ftr-370	1527	29	earlier	early	ADJ
ftr-370	1527	30	case	case	NOUN
ftr-370	1527	31	had	have	AUX
ftr-370	1527	32	been	be	AUX
ftr-370	1527	33	a	a	DET
ftr-370	1527	34	regular	regular	ADJ
ftr-370	1527	35	case	case	NOUN
ftr-370	1527	36	.	.	PUNCT
ftr-370	1528	1	g.	g.	PROPN
ftr-370	1528	2	education	education	PROPN
ftr-370	1528	3	1	1	NUM
ftr-370	1528	4	.	.	PUNCT
ftr-370	1529	1	a	a	DET
ftr-370	1529	2	tax	tax	NOUN
ftr-370	1529	3	subsidy	subsidy	NOUN
ftr-370	1529	4	for	for	ADP
ftr-370	1529	5	newly	newly	ADV
ftr-370	1529	6	-	-	PUNCT
ftr-370	1529	7	minted	mint	VERB
ftr-370	1529	8	public	public	ADJ
ftr-370	1529	9	interest	interest	NOUN
ftr-370	1529	10	lawyers	lawyer	NOUN
ftr-370	1529	11	.	.	PUNCT
ftr-370	1530	1	rev	rev	PROPN
ftr-370	1530	2	.	.	PROPN
ftr-370	1531	1	rul	rul	PROPN
ftr-370	1531	2	.	.	PUNCT
ftr-370	1531	3	2008	2008	NUM
ftr-370	1531	4	-	-	SYM
ftr-370	1531	5	34	34	NUM
ftr-370	1531	6	,	,	PUNCT
ftr-370	1531	7	2008	2008	NUM
ftr-370	1531	8	-	-	SYM
ftr-370	1531	9	28	28	NUM
ftr-370	1531	10	i.r.b	i.r.b	NOUN
ftr-370	1531	11	.	.	PUNCT
ftr-370	1532	1	76	76	NUM
ftr-370	1532	2	(	(	PUNCT
ftr-370	1532	3	6/20/08	6/20/08	NUM
ftr-370	1532	4	)	)	PUNCT
ftr-370	1532	5	.	.	PUNCT
ftr-370	1533	1	section	section	NOUN
ftr-370	1533	2	108(f	108(f	PROPN
ftr-370	1533	3	)	)	PUNCT
ftr-370	1533	4	excludes	exclude	NOUN
ftr-370	1533	5	from	from	ADP
ftr-370	1533	6	gross	gross	ADJ
ftr-370	1533	7	income	income	NOUN
ftr-370	1533	8	cancellation	cancellation	NOUN
ftr-370	1533	9	of	of	ADP
ftr-370	1533	10	indebtedness	indebtedness	NOUN
ftr-370	1533	11	income	income	NOUN
ftr-370	1533	12	that	that	PRON
ftr-370	1533	13	would	would	AUX
ftr-370	1533	14	otherwise	otherwise	ADV
ftr-370	1533	15	be	be	AUX
ftr-370	1533	16	realized	realize	VERB
ftr-370	1533	17	when	when	SCONJ
ftr-370	1533	18	a	a	DET
ftr-370	1533	19	student	student	NOUN
ftr-370	1533	20	loan	loan	NOUN
ftr-370	1533	21	is	be	AUX
ftr-370	1533	22	canceled	cancel	VERB
ftr-370	1533	23	pursuant	pursuant	ADV
ftr-370	1533	24	to	to	ADP
ftr-370	1533	25	its	its	PRON
ftr-370	1533	26	terms	term	NOUN
ftr-370	1533	27	as	as	ADP
ftr-370	1533	28	a	a	DET
ftr-370	1533	29	result	result	NOUN
ftr-370	1533	30	of	of	ADP
ftr-370	1533	31	the	the	DET
ftr-370	1533	32	former	former	ADJ
ftr-370	1533	33	student	student	NOUN
ftr-370	1533	34	working	work	VERB
ftr-370	1533	35	for	for	ADP
ftr-370	1533	36	a	a	DET
ftr-370	1533	37	specified	specified	ADJ
ftr-370	1533	38	period	period	NOUN
ftr-370	1533	39	of	of	ADP
ftr-370	1533	40	time	time	NOUN
ftr-370	1533	41	in	in	ADP
ftr-370	1533	42	certain	certain	ADJ
ftr-370	1533	43	professions	profession	NOUN
ftr-370	1533	44	for	for	ADP
ftr-370	1533	45	one	one	NUM
ftr-370	1533	46	of	of	ADP
ftr-370	1533	47	a	a	DET
ftr-370	1533	48	broad	broad	ADJ
ftr-370	1533	49	class	class	NOUN
ftr-370	1533	50	of	of	ADP
ftr-370	1533	51	employers	employer	NOUN
ftr-370	1533	52	.	.	PUNCT
ftr-370	1534	1	this	this	DET
ftr-370	1534	2	ruling	ruling	NOUN
ftr-370	1534	3	held	hold	VERB
ftr-370	1534	4	that	that	SCONJ
ftr-370	1534	5	a	a	DET
ftr-370	1534	6	law	law	NOUN
ftr-370	1534	7	school	school	NOUN
ftr-370	1534	8	loan	loan	NOUN
ftr-370	1534	9	,	,	PUNCT
ftr-370	1534	10	that	that	PRON
ftr-370	1534	11	refinanced	refinance	VERB
ftr-370	1534	12	original	original	ADJ
ftr-370	1534	13	student	student	NOUN
ftr-370	1534	14	loans	loan	NOUN
ftr-370	1534	15	,	,	PUNCT
ftr-370	1534	16	made	make	VERB
ftr-370	1534	17	under	under	ADP
ftr-370	1534	18	a	a	DET
ftr-370	1534	19	“	"	PUNCT
ftr-370	1534	20	loan	loan	NOUN
ftr-370	1534	21	repayment	repayment	NOUN
ftr-370	1534	22	assistance	assistance	NOUN
ftr-370	1534	23	program	program	NOUN
ftr-370	1534	24	”	"	PUNCT
ftr-370	1534	25	(	(	PUNCT
ftr-370	1534	26	lrap	lrap	NOUN
ftr-370	1534	27	)	)	PUNCT
ftr-370	1534	28	was	be	AUX
ftr-370	1534	29	a	a	DET
ftr-370	1534	30	“	"	PUNCT
ftr-370	1534	31	student	student	NOUN
ftr-370	1534	32	loan	loan	NOUN
ftr-370	1534	33	”	"	PUNCT
ftr-370	1534	34	and	and	CCONJ
ftr-370	1534	35	satisfied	satisfy	VERB
ftr-370	1534	36	the	the	DET
ftr-370	1534	37	requirements	requirement	NOUN
ftr-370	1534	38	of	of	ADP
ftr-370	1534	39	§	§	PROPN
ftr-370	1534	40	108(f	108(f	PROPN
ftr-370	1534	41	)	)	PUNCT
ftr-370	1534	42	.	.	PUNCT
ftr-370	1535	1	the	the	DET
ftr-370	1535	2	specific	specific	ADJ
ftr-370	1535	3	facts	fact	NOUN
ftr-370	1535	4	dealt	deal	VERB
ftr-370	1535	5	with	with	ADP
ftr-370	1535	6	an	an	DET
ftr-370	1535	7	lrap	lrap	NOUN
ftr-370	1535	8	under	under	ADP
ftr-370	1535	9	which	which	PRON
ftr-370	1535	10	to	to	PART
ftr-370	1535	11	qualify	qualify	VERB
ftr-370	1535	12	the	the	DET
ftr-370	1535	13	law	law	NOUN
ftr-370	1535	14	school	school	NOUN
ftr-370	1535	15	graduate	graduate	NOUN
ftr-370	1535	16	was	be	AUX
ftr-370	1535	17	required	require	VERB
ftr-370	1535	18	to	to	PART
ftr-370	1535	19	work	work	VERB
ftr-370	1535	20	in	in	ADP
ftr-370	1535	21	a	a	DET
ftr-370	1535	22	law	law	NOUN
ftr-370	1535	23	-	-	PUNCT
ftr-370	1535	24	related	relate	VERB
ftr-370	1535	25	public	public	ADJ
ftr-370	1535	26	service	service	NOUN
ftr-370	1535	27	position	position	NOUN
ftr-370	1535	28	for	for	ADP
ftr-370	1535	29	,	,	PUNCT
ftr-370	1535	30	or	or	CCONJ
ftr-370	1535	31	under	under	ADP
ftr-370	1535	32	the	the	DET
ftr-370	1535	33	direction	direction	NOUN
ftr-370	1535	34	of	of	ADP
ftr-370	1535	35	,	,	PUNCT
ftr-370	1535	36	a	a	DET
ftr-370	1535	37	tax	tax	NOUN
ftr-370	1535	38	-	-	PUNCT
ftr-370	1535	39	exempt	exempt	ADJ
ftr-370	1535	40	charitable	charitable	ADJ
ftr-370	1535	41	organization	organization	NOUN
ftr-370	1535	42	or	or	CCONJ
ftr-370	1535	43	a	a	DET
ftr-370	1535	44	governmental	governmental	ADJ
ftr-370	1535	45	unit	unit	NOUN
ftr-370	1535	46	,	,	PUNCT
ftr-370	1535	47	including	include	VERB
ftr-370	1535	48	a	a	DET
ftr-370	1535	49	position	position	NOUN
ftr-370	1535	50	in	in	ADP
ftr-370	1535	51	(	(	PUNCT
ftr-370	1535	52	1	1	X
ftr-370	1535	53	)	)	PUNCT
ftr-370	1535	54	a	a	DET
ftr-370	1535	55	public	public	ADJ
ftr-370	1535	56	interest	interest	NOUN
ftr-370	1535	57	or	or	CCONJ
ftr-370	1535	58	community	community	NOUN
ftr-370	1535	59	service	service	NOUN
ftr-370	1535	60	organization	organization	NOUN
ftr-370	1535	61	,	,	PUNCT
ftr-370	1535	62	(	(	PUNCT
ftr-370	1535	63	2	2	X
ftr-370	1535	64	)	)	PUNCT
ftr-370	1535	65	a	a	DET
ftr-370	1535	66	legal	legal	ADJ
ftr-370	1535	67	aid	aid	NOUN
ftr-370	1535	68	office	office	NOUN
ftr-370	1535	69	or	or	CCONJ
ftr-370	1535	70	clinic	clinic	NOUN
ftr-370	1535	71	,	,	PUNCT
ftr-370	1535	72	(	(	PUNCT
ftr-370	1535	73	3	3	X
ftr-370	1535	74	)	)	PUNCT
ftr-370	1535	75	a	a	DET
ftr-370	1535	76	prosecutor	prosecutor	NOUN
ftr-370	1535	77	’s	’s	PART
ftr-370	1535	78	office	office	NOUN
ftr-370	1535	79	,	,	PUNCT
ftr-370	1535	80	(	(	PUNCT
ftr-370	1535	81	4	4	X
ftr-370	1535	82	)	)	PUNCT
ftr-370	1535	83	a	a	DET
ftr-370	1535	84	public	public	ADJ
ftr-370	1535	85	defender	defender	NOUN
ftr-370	1535	86	’s	’s	PART
ftr-370	1535	87	office	office	NOUN
ftr-370	1535	88	,	,	PUNCT
ftr-370	1535	89	or	or	CCONJ
ftr-370	1535	90	(	(	PUNCT
ftr-370	1535	91	5	5	X
ftr-370	1535	92	)	)	PUNCT
ftr-370	1535	93	a	a	DET
ftr-370	1535	94	state	state	NOUN
ftr-370	1535	95	,	,	PUNCT
ftr-370	1535	96	local	local	ADJ
ftr-370	1535	97	,	,	PUNCT
ftr-370	1535	98	or	or	CCONJ
ftr-370	1535	99	federal	federal	ADJ
ftr-370	1535	100	government	government	NOUN
ftr-370	1535	101	office	office	NOUN
ftr-370	1535	102	.	.	PUNCT
ftr-370	1536	1	the	the	DET
ftr-370	1536	2	amount	amount	NOUN
ftr-370	1536	3	of	of	ADP
ftr-370	1536	4	the	the	DET
ftr-370	1536	5	lrap	lrap	NOUN
ftr-370	1536	6	loan	loan	NOUN
ftr-370	1536	7	was	be	AUX
ftr-370	1536	8	based	base	VERB
ftr-370	1536	9	on	on	ADP
ftr-370	1536	10	the	the	DET
ftr-370	1536	11	graduate	graduate	NOUN
ftr-370	1536	12	’s	’s	PART
ftr-370	1536	13	outstanding	outstanding	ADJ
ftr-370	1536	14	student	student	NOUN
ftr-370	1536	15	loan	loan	NOUN
ftr-370	1536	16	debt	debt	NOUN
ftr-370	1536	17	and	and	CCONJ
ftr-370	1536	18	annual	annual	ADJ
ftr-370	1536	19	income	income	NOUN
ftr-370	1536	20	.	.	PUNCT
ftr-370	1537	1	after	after	SCONJ
ftr-370	1537	2	the	the	DET
ftr-370	1537	3	graduate	graduate	NOUN
ftr-370	1537	4	worked	work	VERB
ftr-370	1537	5	for	for	ADP
ftr-370	1537	6	the	the	DET
ftr-370	1537	7	required	require	VERB
ftr-370	1537	8	period	period	NOUN
ftr-370	1537	9	in	in	ADP
ftr-370	1537	10	a	a	DET
ftr-370	1537	11	qualifying	qualifying	NOUN
ftr-370	1537	12	position	position	NOUN
ftr-370	1537	13	,	,	PUNCT
ftr-370	1537	14	the	the	DET
ftr-370	1537	15	law	law	NOUN
ftr-370	1537	16	school	school	NOUN
ftr-370	1537	17	forgives	forgive	VERB
ftr-370	1537	18	all	all	PRON
ftr-370	1537	19	or	or	CCONJ
ftr-370	1537	20	part	part	NOUN
ftr-370	1537	21	of	of	ADP
ftr-370	1537	22	the	the	DET
ftr-370	1537	23	loan	loan	NOUN
ftr-370	1537	24	.	.	PUNCT
ftr-370	1538	1	•	•	PROPN
ftr-370	1538	2	professor	professor	PROPN
ftr-370	1538	3	ellen	ellen	PROPN
ftr-370	1538	4	aprill	aprill	PROPN
ftr-370	1538	5	of	of	ADP
ftr-370	1538	6	loyola	loyola	PROPN
ftr-370	1538	7	,	,	PUNCT
ftr-370	1538	8	los	los	PROPN
ftr-370	1538	9	angeles	angeles	PROPN
ftr-370	1538	10	cautions	caution	VERB
ftr-370	1538	11	that	that	SCONJ
ftr-370	1538	12	“	"	PUNCT
ftr-370	1538	13	because	because	SCONJ
ftr-370	1538	14	the	the	DET
ftr-370	1538	15	tax	tax	NOUN
ftr-370	1538	16	-	-	PUNCT
ftr-370	1538	17	free	free	ADJ
ftr-370	1538	18	status	status	NOUN
ftr-370	1538	19	of	of	ADP
ftr-370	1538	20	loan	loan	NOUN
ftr-370	1538	21	forgiveness	forgiveness	NOUN
ftr-370	1538	22	under	under	ADP
ftr-370	1538	23	§	§	PROPN
ftr-370	1538	24	108(f	108(f	PROPN
ftr-370	1538	25	)	)	PUNCT
ftr-370	1538	26	pursuant	pursuant	NOUN
ftr-370	1538	27	to	to	ADP
ftr-370	1538	28	the	the	DET
ftr-370	1538	29	college	college	NOUN
ftr-370	1538	30	cost	cost	NOUN
ftr-370	1538	31	reduction	reduction	NOUN
ftr-370	1538	32	and	and	CCONJ
ftr-370	1538	33	access	access	NOUN
ftr-370	1538	34	act	act	NOUN
ftr-370	1538	35	of	of	ADP
ftr-370	1538	36	2007	2007	NUM
ftr-370	1538	37	may	may	AUX
ftr-370	1538	38	be	be	AUX
ftr-370	1538	39	available	available	ADJ
ftr-370	1538	40	for	for	ADP
ftr-370	1538	41	some	some	DET
ftr-370	1538	42	borrowers	borrower	NOUN
ftr-370	1538	43	,	,	PUNCT
ftr-370	1538	44	uncertain	uncertain	ADJ
ftr-370	1538	45	for	for	ADP
ftr-370	1538	46	others	other	NOUN
ftr-370	1538	47	,	,	PUNCT
ftr-370	1538	48	and	and	CCONJ
ftr-370	1538	49	unavailable	unavailable	ADJ
ftr-370	1538	50	for	for	ADP
ftr-370	1538	51	yet	yet	ADV
ftr-370	1538	52	others	other	NOUN
ftr-370	1538	53	,	,	PUNCT
ftr-370	1538	54	2009	2009	NUM
ftr-370	1538	55	]	]	PUNCT
ftr-370	1538	56	recent	recent	ADJ
ftr-370	1538	57	developments	development	NOUN
ftr-370	1538	58	in	in	ADP
ftr-370	1538	59	federal	federal	ADJ
ftr-370	1538	60	income	income	NOUN
ftr-370	1538	61	taxation	taxation	NOUN
ftr-370	1538	62	349	349	NUM
ftr-370	1538	63	supporters	supporter	NOUN
ftr-370	1538	64	of	of	ADP
ftr-370	1538	65	this	this	DET
ftr-370	1538	66	recent	recent	ADJ
ftr-370	1538	67	legislation	legislation	NOUN
ftr-370	1538	68	have	have	AUX
ftr-370	1538	69	identified	identify	VERB
ftr-370	1538	70	the	the	DET
ftr-370	1538	71	need	need	NOUN
ftr-370	1538	72	for	for	ADP
ftr-370	1538	73	and	and	CCONJ
ftr-370	1538	74	are	be	AUX
ftr-370	1538	75	seeking	seek	VERB
ftr-370	1538	76	legislation	legislation	NOUN
ftr-370	1538	77	extending	extend	VERB
ftr-370	1538	78	§	§	PROPN
ftr-370	1538	79	108(f	108(f	PROPN
ftr-370	1538	80	)	)	PUNCT
ftr-370	1538	81	.	.	PUNCT
ftr-370	1538	82	”	"	PUNCT
ftr-370	1539	1	•	•	NUM
ftr-370	1539	2	is	be	AUX
ftr-370	1539	3	this	this	PRON
ftr-370	1539	4	a	a	DET
ftr-370	1539	5	way	way	NOUN
ftr-370	1539	6	to	to	PART
ftr-370	1539	7	encourage	encourage	VERB
ftr-370	1539	8	law	law	NOUN
ftr-370	1539	9	school	school	NOUN
ftr-370	1539	10	graduates	graduate	NOUN
ftr-370	1539	11	to	to	PART
ftr-370	1539	12	go	go	VERB
ftr-370	1539	13	to	to	ADP
ftr-370	1539	14	work	work	VERB
ftr-370	1539	15	for	for	ADP
ftr-370	1539	16	the	the	DET
ftr-370	1539	17	irs	irs	PROPN
ftr-370	1539	18	?	?	PUNCT
ftr-370	1540	1	2	2	NUM
ftr-370	1540	2	.	.	X
ftr-370	1540	3	section	section	NOUN
ftr-370	1540	4	530(d)(9	530(d)(9	NUM
ftr-370	1540	5	)	)	PUNCT
ftr-370	1540	6	,	,	PUNCT
ftr-370	1540	7	added	add	VERB
ftr-370	1540	8	by	by	ADP
ftr-370	1540	9	the	the	DET
ftr-370	1540	10	heroes	hero	NOUN
ftr-370	1540	11	earnings	earning	NOUN
ftr-370	1540	12	assistance	assistance	NOUN
ftr-370	1540	13	and	and	CCONJ
ftr-370	1540	14	relief	relief	NOUN
ftr-370	1540	15	tax	tax	NOUN
ftr-370	1540	16	act	act	NOUN
ftr-370	1540	17	of	of	ADP
ftr-370	1540	18	2008	2008	NUM
ftr-370	1540	19	,	,	PUNCT
ftr-370	1540	20	allows	allow	VERB
ftr-370	1540	21	an	an	DET
ftr-370	1540	22	individual	individual	NOUN
ftr-370	1540	23	who	who	PRON
ftr-370	1540	24	receives	receive	VERB
ftr-370	1540	25	a	a	DET
ftr-370	1540	26	military	military	ADJ
ftr-370	1540	27	death	death	NOUN
ftr-370	1540	28	gratuity	gratuity	NOUN
ftr-370	1540	29	payment	payment	NOUN
ftr-370	1540	30	(	(	PUNCT
ftr-370	1540	31	excluded	exclude	VERB
ftr-370	1540	32	from	from	ADP
ftr-370	1540	33	gross	gross	ADJ
ftr-370	1540	34	income	income	NOUN
ftr-370	1540	35	by	by	ADP
ftr-370	1540	36	§	§	PROPN
ftr-370	1540	37	134	134	NUM
ftr-370	1540	38	or	or	CCONJ
ftr-370	1540	39	a	a	DET
ftr-370	1540	40	servicemembers	servicemember	NOUN
ftr-370	1540	41	’	'	PUNCT
ftr-370	1540	42	group	group	NOUN
ftr-370	1540	43	life	life	NOUN
ftr-370	1540	44	insurance	insurance	NOUN
ftr-370	1540	45	payment	payment	NOUN
ftr-370	1540	46	(	(	PUNCT
ftr-370	1540	47	excluded	exclude	VERB
ftr-370	1540	48	from	from	ADP
ftr-370	1540	49	gross	gross	ADJ
ftr-370	1540	50	income	income	NOUN
ftr-370	1540	51	by	by	ADP
ftr-370	1540	52	§	§	PROPN
ftr-370	1540	53	101	101	NUM
ftr-370	1540	54	)	)	PUNCT
ftr-370	1540	55	,	,	PUNCT
ftr-370	1540	56	to	to	PART
ftr-370	1540	57	contribute	contribute	VERB
ftr-370	1540	58	the	the	DET
ftr-370	1540	59	payment	payment	NOUN
ftr-370	1540	60	to	to	ADP
ftr-370	1540	61	a	a	DET
ftr-370	1540	62	coverdell	coverdell	ADJ
ftr-370	1540	63	educational	educational	ADJ
ftr-370	1540	64	savings	saving	NOUN
ftr-370	1540	65	account	account	VERB
ftr-370	1540	66	without	without	ADP
ftr-370	1540	67	regard	regard	NOUN
ftr-370	1540	68	to	to	ADP
ftr-370	1540	69	the	the	DET
ftr-370	1540	70	otherwise	otherwise	ADV
ftr-370	1540	71	applicable	applicable	ADJ
ftr-370	1540	72	annual	annual	ADJ
ftr-370	1540	73	contribution	contribution	NOUN
ftr-370	1540	74	limit	limit	NOUN
ftr-370	1540	75	and	and	CCONJ
ftr-370	1540	76	the	the	DET
ftr-370	1540	77	income	income	NOUN
ftr-370	1540	78	phase	phase	NOUN
ftr-370	1540	79	-	-	PUNCT
ftr-370	1540	80	out	out	NOUN
ftr-370	1540	81	of	of	ADP
ftr-370	1540	82	the	the	DET
ftr-370	1540	83	contribution	contribution	NOUN
ftr-370	1540	84	limit	limit	NOUN
ftr-370	1540	85	.	.	PUNCT
ftr-370	1541	1	3	3	X
ftr-370	1541	2	.	.	X
ftr-370	1541	3	congress	congress	PROPN
ftr-370	1541	4	extends	extend	VERB
ftr-370	1541	5	the	the	DET
ftr-370	1541	6	[	[	X
ftr-370	1541	7	paltry	paltry	NOUN
ftr-370	1541	8	]	]	PUNCT
ftr-370	1541	9	deduction	deduction	NOUN
ftr-370	1541	10	for	for	ADP
ftr-370	1541	11	college	college	NOUN
ftr-370	1541	12	tuition	tuition	NOUN
ftr-370	1541	13	,	,	PUNCT
ftr-370	1541	14	and	and	CCONJ
ftr-370	1541	15	adds	add	VERB
ftr-370	1541	16	ridiculous	ridiculous	ADJ
ftr-370	1541	17	complexity	complexity	NOUN
ftr-370	1541	18	.	.	PUNCT
ftr-370	1542	1	the	the	DET
ftr-370	1542	2	emergency	emergency	NOUN
ftr-370	1542	3	economic	economic	ADJ
ftr-370	1542	4	stabilization	stabilization	NOUN
ftr-370	1542	5	act	act	NOUN
ftr-370	1542	6	of	of	ADP
ftr-370	1542	7	2008	2008	NUM
ftr-370	1542	8	extended	extend	VERB
ftr-370	1542	9	through	through	ADP
ftr-370	1542	10	2009	2009	NUM
ftr-370	1542	11	code	code	NOUN
ftr-370	1542	12	§	§	PROPN
ftr-370	1542	13	222	222	NUM
ftr-370	1542	14	,	,	PUNCT
ftr-370	1542	15	which	which	PRON
ftr-370	1542	16	allows	allow	VERB
ftr-370	1542	17	an	an	DET
ftr-370	1542	18	above	above	ADP
ftr-370	1542	19	-	-	PUNCT
ftr-370	1542	20	the	the	DET
ftr-370	1542	21	-	-	PUNCT
ftr-370	1542	22	line	line	NOUN
ftr-370	1542	23	deduction	deduction	NOUN
ftr-370	1542	24	for	for	ADP
ftr-370	1542	25	up	up	ADP
ftr-370	1542	26	to	to	PART
ftr-370	1542	27	$	$	SYM
ftr-370	1542	28	4,000	4,000	NUM
ftr-370	1542	29	of	of	ADP
ftr-370	1542	30	qualified	qualified	ADJ
ftr-370	1542	31	tuition	tuition	NOUN
ftr-370	1542	32	and	and	CCONJ
ftr-370	1542	33	expenses	expense	NOUN
ftr-370	1542	34	for	for	ADP
ftr-370	1542	35	higher	high	ADJ
ftr-370	1542	36	education	education	NOUN
ftr-370	1542	37	for	for	ADP
ftr-370	1542	38	a	a	DET
ftr-370	1542	39	taxpayer	taxpayer	NOUN
ftr-370	1542	40	with	with	ADP
ftr-370	1542	41	agi	agi	NOUN
ftr-370	1542	42	of	of	ADP
ftr-370	1542	43	$	$	SYM
ftr-370	1542	44	65,000	65,000	NUM
ftr-370	1542	45	or	or	CCONJ
ftr-370	1542	46	less	less	ADJ
ftr-370	1542	47	(	(	PUNCT
ftr-370	1542	48	$	$	SYM
ftr-370	1542	49	130,000	130,000	NUM
ftr-370	1542	50	or	or	CCONJ
ftr-370	1542	51	less	less	ADJ
ftr-370	1542	52	for	for	ADP
ftr-370	1542	53	a	a	DET
ftr-370	1542	54	joint	joint	ADJ
ftr-370	1542	55	return	return	NOUN
ftr-370	1542	56	)	)	PUNCT
ftr-370	1542	57	,	,	PUNCT
ftr-370	1542	58	or	or	CCONJ
ftr-370	1542	59	up	up	ADP
ftr-370	1542	60	to	to	PART
ftr-370	1542	61	$	$	SYM
ftr-370	1542	62	2,000	2,000	NUM
ftr-370	1542	63	for	for	ADP
ftr-370	1542	64	a	a	DET
ftr-370	1542	65	taxpayer	taxpayer	NOUN
ftr-370	1542	66	with	with	ADP
ftr-370	1542	67	agi	agi	NOUN
ftr-370	1542	68	greater	great	ADJ
ftr-370	1542	69	than	than	ADP
ftr-370	1542	70	$	$	SYM
ftr-370	1542	71	65,000	65,000	NUM
ftr-370	1542	72	(	(	PUNCT
ftr-370	1542	73	$	$	SYM
ftr-370	1542	74	130,000	130,000	NUM
ftr-370	1542	75	)	)	PUNCT
ftr-370	1542	76	but	but	CCONJ
ftr-370	1542	77	not	not	PART
ftr-370	1542	78	greater	great	ADJ
ftr-370	1542	79	than	than	ADP
ftr-370	1542	80	$	$	SYM
ftr-370	1542	81	80,000	80,000	NUM
ftr-370	1542	82	(	(	PUNCT
ftr-370	1542	83	$	$	SYM
ftr-370	1542	84	160,000	160,000	NUM
ftr-370	1542	85	)	)	PUNCT
ftr-370	1542	86	through	through	ADP
ftr-370	1542	87	2008	2008	NUM
ftr-370	1542	88	.	.	PUNCT
ftr-370	1543	1	the	the	DET
ftr-370	1543	2	provision	provision	NOUN
ftr-370	1543	3	,	,	PUNCT
ftr-370	1543	4	which	which	PRON
ftr-370	1543	5	was	be	AUX
ftr-370	1543	6	added	add	VERB
ftr-370	1543	7	in	in	ADP
ftr-370	1543	8	2004	2004	NUM
ftr-370	1543	9	had	have	AUX
ftr-370	1543	10	been	be	AUX
ftr-370	1543	11	scheduled	schedule	VERB
ftr-370	1543	12	to	to	PART
ftr-370	1543	13	expire	expire	VERB
ftr-370	1543	14	after	after	ADP
ftr-370	1543	15	december	december	PROPN
ftr-370	1543	16	31	31	NUM
ftr-370	1543	17	,	,	PUNCT
ftr-370	1543	18	2007	2007	NUM
ftr-370	1543	19	.	.	PUNCT
ftr-370	1544	1	in	in	ADP
ftr-370	1544	2	addition	addition	NOUN
ftr-370	1544	3	,	,	PUNCT
ftr-370	1544	4	the	the	DET
ftr-370	1544	5	act	act	NOUN
ftr-370	1544	6	amended	amend	VERB
ftr-370	1544	7	§	§	PROPN
ftr-370	1544	8	222	222	NUM
ftr-370	1544	9	to	to	PART
ftr-370	1544	10	disallow	disallow	VERB
ftr-370	1544	11	the	the	DET
ftr-370	1544	12	qualified	qualified	ADJ
ftr-370	1544	13	tuition	tuition	NOUN
ftr-370	1544	14	deduction	deduction	NOUN
ftr-370	1544	15	to	to	ADP
ftr-370	1544	16	any	any	DET
ftr-370	1544	17	taxpayer	taxpayer	NOUN
ftr-370	1544	18	for	for	ADP
ftr-370	1544	19	2008	2008	NUM
ftr-370	1544	20	and	and	CCONJ
ftr-370	1544	21	2009	2009	NUM
ftr-370	1544	22	if	if	SCONJ
ftr-370	1544	23	in	in	ADP
ftr-370	1544	24	the	the	DET
ftr-370	1544	25	absence	absence	NOUN
ftr-370	1544	26	of	of	ADP
ftr-370	1544	27	the	the	DET
ftr-370	1544	28	alternative	alternative	ADJ
ftr-370	1544	29	minimum	minimum	ADJ
ftr-370	1544	30	tax	tax	NOUN
ftr-370	1544	31	the	the	DET
ftr-370	1544	32	taxpayer	taxpayer	NOUN
ftr-370	1544	33	would	would	AUX
ftr-370	1544	34	have	have	VERB
ftr-370	1544	35	a	a	DET
ftr-370	1544	36	lower	low	ADJ
ftr-370	1544	37	tax	tax	NOUN
ftr-370	1544	38	liability	liability	NOUN
ftr-370	1544	39	for	for	ADP
ftr-370	1544	40	that	that	DET
ftr-370	1544	41	year	year	NOUN
ftr-370	1544	42	if	if	SCONJ
ftr-370	1544	43	he	he	PRON
ftr-370	1544	44	elected	elect	VERB
ftr-370	1544	45	the	the	DET
ftr-370	1544	46	hope	hope	NOUN
ftr-370	1544	47	or	or	CCONJ
ftr-370	1544	48	lifetime	lifetime	NOUN
ftr-370	1544	49	learning	learn	VERB
ftr-370	1544	50	credit	credit	NOUN
ftr-370	1544	51	with	with	ADP
ftr-370	1544	52	respect	respect	NOUN
ftr-370	1544	53	to	to	ADP
ftr-370	1544	54	an	an	DET
ftr-370	1544	55	eligible	eligible	ADJ
ftr-370	1544	56	individual	individual	NOUN
ftr-370	1544	57	instead	instead	ADV
ftr-370	1544	58	of	of	ADP
ftr-370	1544	59	the	the	DET
ftr-370	1544	60	qualified	qualified	ADJ
ftr-370	1544	61	tuition	tuition	NOUN
ftr-370	1544	62	deduction	deduction	NOUN
ftr-370	1544	63	.	.	PUNCT
ftr-370	1545	1	•	•	INTJ
ftr-370	1545	2	we	we	PRON
ftr-370	1545	3	have	have	VERB
ftr-370	1545	4	no	no	DET
ftr-370	1545	5	idea	idea	NOUN
ftr-370	1545	6	how	how	SCONJ
ftr-370	1545	7	to	to	PART
ftr-370	1545	8	explain	explain	VERB
ftr-370	1545	9	this	this	DET
ftr-370	1545	10	new	new	ADJ
ftr-370	1545	11	limitation	limitation	NOUN
ftr-370	1545	12	.	.	PUNCT
ftr-370	1546	1	we	we	PRON
ftr-370	1546	2	would	would	AUX
ftr-370	1546	3	need	need	VERB
ftr-370	1546	4	to	to	PART
ftr-370	1546	5	plug	plug	VERB
ftr-370	1546	6	the	the	DET
ftr-370	1546	7	numbers	number	NOUN
ftr-370	1546	8	into	into	ADP
ftr-370	1546	9	turbo	turbo	NOUN
ftr-370	1546	10	tax	tax	NOUN
ftr-370	1546	11	and	and	CCONJ
ftr-370	1546	12	just	just	ADV
ftr-370	1546	13	believe	believe	VERB
ftr-370	1546	14	the	the	DET
ftr-370	1546	15	answer	answer	NOUN
ftr-370	1546	16	it	it	PRON
ftr-370	1546	17	spit	spit	VERB
ftr-370	1546	18	out	out	ADP
ftr-370	1546	19	.	.	PUNCT
ftr-370	1547	1	h.	h.	PROPN
ftr-370	1547	2	alternative	alternative	ADJ
ftr-370	1547	3	minimum	minimum	ADJ
ftr-370	1547	4	tax	tax	NOUN
ftr-370	1547	5	1	1	NUM
ftr-370	1547	6	.	.	PUNCT
ftr-370	1548	1	making	make	VERB
ftr-370	1548	2	the	the	DET
ftr-370	1548	3	world	world	NOUN
ftr-370	1548	4	safe	safe	ADJ
ftr-370	1548	5	from	from	ADP
ftr-370	1548	6	the	the	DET
ftr-370	1548	7	amt	amt	PROPN
ftr-370	1548	8	,	,	PUNCT
ftr-370	1548	9	one	one	NUM
ftr-370	1548	10	year	year	NOUN
ftr-370	1548	11	at	at	ADP
ftr-370	1548	12	a	a	DET
ftr-370	1548	13	time	time	NOUN
ftr-370	1548	14	.	.	PUNCT
ftr-370	1549	1	the	the	DET
ftr-370	1549	2	tax	tax	NOUN
ftr-370	1549	3	increase	increase	NOUN
ftr-370	1549	4	prevention	prevention	NOUN
ftr-370	1549	5	act	act	NOUN
ftr-370	1549	6	of	of	ADP
ftr-370	1549	7	2007	2007	NUM
ftr-370	1549	8	provided	provide	VERB
ftr-370	1549	9	another	another	DET
ftr-370	1549	10	one	one	NUM
ftr-370	1549	11	-	-	PUNCT
ftr-370	1549	12	year	year	NOUN
ftr-370	1549	13	“	"	PUNCT
ftr-370	1549	14	patch	patch	NOUN
ftr-370	1549	15	”	"	PUNCT
ftr-370	1549	16	for	for	ADP
ftr-370	1549	17	the	the	DET
ftr-370	1549	18	amt	amt	PROPN
ftr-370	1549	19	.	.	PUNCT
ftr-370	1550	1	the	the	DET
ftr-370	1550	2	2007	2007	NUM
ftr-370	1550	3	exemption	exemption	NOUN
ftr-370	1550	4	amounts	amount	NOUN
ftr-370	1550	5	are	be	AUX
ftr-370	1550	6	$	$	SYM
ftr-370	1550	7	44,350	44,350	NUM
ftr-370	1550	8	for	for	ADP
ftr-370	1550	9	unmarried	unmarried	ADJ
ftr-370	1550	10	taxpayers	taxpayer	NOUN
ftr-370	1550	11	and	and	CCONJ
ftr-370	1550	12	$	$	SYM
ftr-370	1550	13	66,250	66,250	NUM
ftr-370	1550	14	for	for	ADP
ftr-370	1550	15	married	married	ADJ
ftr-370	1550	16	taxpayers	taxpayer	NOUN
ftr-370	1550	17	filing	file	VERB
ftr-370	1550	18	joint	joint	ADJ
ftr-370	1550	19	returns	return	NOUN
ftr-370	1550	20	,	,	PUNCT
ftr-370	1550	21	and	and	CCONJ
ftr-370	1550	22	$	$	SYM
ftr-370	1550	23	33,125	33,125	NUM
ftr-370	1550	24	for	for	ADP
ftr-370	1550	25	married	married	ADJ
ftr-370	1550	26	taxpayers	taxpayer	NOUN
ftr-370	1550	27	filing	file	VERB
ftr-370	1550	28	separately	separately	ADV
ftr-370	1550	29	.	.	PUNCT
ftr-370	1551	1	the	the	DET
ftr-370	1551	2	act	act	NOUN
ftr-370	1551	3	also	also	ADV
ftr-370	1551	4	extended	extend	VERB
ftr-370	1551	5	to	to	ADP
ftr-370	1551	6	2007	2007	NUM
ftr-370	1551	7	the	the	DET
ftr-370	1551	8	special	special	ADJ
ftr-370	1551	9	rule	rule	NOUN
ftr-370	1551	10	in	in	ADP
ftr-370	1551	11	§	§	NOUN
ftr-370	1551	12	26(a)(2	26(a)(2	NOUN
ftr-370	1551	13	)	)	PUNCT
ftr-370	1551	14	allowing	allow	VERB
ftr-370	1551	15	the	the	DET
ftr-370	1551	16	otherwise	otherwise	ADV
ftr-370	1551	17	nonrefundable	nonrefundable	ADJ
ftr-370	1551	18	personal	personal	ADJ
ftr-370	1551	19	credits	credit	NOUN
ftr-370	1551	20	to	to	PART
ftr-370	1551	21	offset	offset	VERB
ftr-370	1551	22	the	the	DET
ftr-370	1551	23	amt	amt	PROPN
ftr-370	1551	24	(	(	PUNCT
ftr-370	1551	25	after	after	ADP
ftr-370	1551	26	taking	take	VERB
ftr-370	1551	27	into	into	ADP
ftr-370	1551	28	account	account	NOUN
ftr-370	1551	29	the	the	DET
ftr-370	1551	30	foreign	foreign	ADJ
ftr-370	1551	31	tax	tax	NOUN
ftr-370	1551	32	credit	credit	NOUN
ftr-370	1551	33	)	)	PUNCT
ftr-370	1551	34	.	.	PUNCT
ftr-370	1552	1	a.	a.	PROPN
ftr-370	1552	2	congress	congress	PROPN
ftr-370	1552	3	,	,	PUNCT
ftr-370	1552	4	save	save	VERB
ftr-370	1552	5	us	we	PRON
ftr-370	1552	6	from	from	ADP
ftr-370	1552	7	the	the	DET
ftr-370	1552	8	amt	amt	PROPN
ftr-370	1552	9	!	!	PUNCT
ftr-370	1553	1	amen	amen	INTJ
ftr-370	1553	2	,	,	PUNCT
ftr-370	1553	3	again	again	ADV
ftr-370	1553	4	only	only	ADV
ftr-370	1553	5	for	for	ADP
ftr-370	1553	6	a	a	DET
ftr-370	1553	7	year	year	NOUN
ftr-370	1553	8	at	at	ADP
ftr-370	1553	9	a	a	DET
ftr-370	1553	10	time	time	NOUN
ftr-370	1553	11	.	.	PUNCT
ftr-370	1554	1	the	the	DET
ftr-370	1554	2	emergency	emergency	NOUN
ftr-370	1554	3	economic	economic	ADJ
ftr-370	1554	4	stabilization	stabilization	NOUN
ftr-370	1554	5	act	act	NOUN
ftr-370	1554	6	350	350	NUM
ftr-370	1554	7	florida	florida	PROPN
ftr-370	1554	8	tax	tax	NOUN
ftr-370	1554	9	review	review	NOUN
ftr-370	1554	10	[	[	X
ftr-370	1554	11	vol	vol	NOUN
ftr-370	1554	12	.	.	PUNCT
ftr-370	1555	1	9	9	NUM
ftr-370	1555	2	:	:	SYM
ftr-370	1555	3	si	si	PROPN
ftr-370	1555	4	of	of	ADP
ftr-370	1555	5	2008	2008	NUM
ftr-370	1555	6	provided	provide	VERB
ftr-370	1555	7	yet	yet	ADV
ftr-370	1555	8	another	another	DET
ftr-370	1555	9	one	one	NUM
ftr-370	1555	10	-	-	PUNCT
ftr-370	1555	11	year	year	NOUN
ftr-370	1555	12	patch	patch	NOUN
ftr-370	1555	13	for	for	ADP
ftr-370	1555	14	the	the	DET
ftr-370	1555	15	amt	amt	PROPN
ftr-370	1555	16	.	.	PROPN
ftr-370	1556	1	•	•	NUM
ftr-370	1556	2	the	the	DET
ftr-370	1556	3	exemption	exemption	NOUN
ftr-370	1556	4	amount	amount	NOUN
ftr-370	1556	5	for	for	ADP
ftr-370	1556	6	2008	2008	NUM
ftr-370	1556	7	is	be	AUX
ftr-370	1556	8	increased	increase	VERB
ftr-370	1556	9	to	to	ADP
ftr-370	1556	10	$	$	SYM
ftr-370	1556	11	46,200	46,200	NUM
ftr-370	1556	12	for	for	ADP
ftr-370	1556	13	unmarried	unmarried	ADJ
ftr-370	1556	14	taxpayers	taxpayer	NOUN
ftr-370	1556	15	and	and	CCONJ
ftr-370	1556	16	to	to	ADP
ftr-370	1556	17	$	$	SYM
ftr-370	1556	18	69,950	69,950	NUM
ftr-370	1556	19	for	for	ADP
ftr-370	1556	20	married	married	ADJ
ftr-370	1556	21	taxpayers	taxpayer	NOUN
ftr-370	1556	22	filing	file	VERB
ftr-370	1556	23	joint	joint	ADJ
ftr-370	1556	24	returns	return	NOUN
ftr-370	1556	25	(	(	PUNCT
ftr-370	1556	26	$	$	SYM
ftr-370	1556	27	34,975	34,975	NUM
ftr-370	1556	28	for	for	ADP
ftr-370	1556	29	married	married	ADJ
ftr-370	1556	30	taxpayers	taxpayer	NOUN
ftr-370	1556	31	filing	file	VERB
ftr-370	1556	32	separately	separately	ADV
ftr-370	1556	33	)	)	PUNCT
ftr-370	1556	34	.	.	PUNCT
ftr-370	1557	1	(	(	PUNCT
ftr-370	1557	2	because	because	SCONJ
ftr-370	1557	3	of	of	ADP
ftr-370	1557	4	the	the	DET
ftr-370	1557	5	inflation	inflation	NOUN
ftr-370	1557	6	adjustments	adjustment	NOUN
ftr-370	1557	7	in	in	ADP
ftr-370	1557	8	§	§	PROPN
ftr-370	1557	9	59(j	59(j	NUM
ftr-370	1557	10	)	)	PUNCT
ftr-370	1557	11	the	the	DET
ftr-370	1557	12	lower	low	ADJ
ftr-370	1557	13	ceiling	ceiling	NOUN
ftr-370	1557	14	on	on	ADP
ftr-370	1557	15	the	the	DET
ftr-370	1557	16	amt	amt	PROPN
ftr-370	1557	17	kiddie	kiddie	ADJ
ftr-370	1557	18	tax	tax	NOUN
ftr-370	1557	19	exemption	exemption	NOUN
ftr-370	1557	20	amount	amount	NOUN
ftr-370	1557	21	for	for	ADP
ftr-370	1557	22	2008	2008	NUM
ftr-370	1557	23	will	will	AUX
ftr-370	1557	24	be	be	AUX
ftr-370	1557	25	the	the	DET
ftr-370	1557	26	sum	sum	NOUN
ftr-370	1557	27	of	of	ADP
ftr-370	1557	28	the	the	DET
ftr-370	1557	29	child	child	NOUN
ftr-370	1557	30	’s	’s	PART
ftr-370	1557	31	earned	earn	VERB
ftr-370	1557	32	income	income	NOUN
ftr-370	1557	33	plus	plus	CCONJ
ftr-370	1557	34	$	$	SYM
ftr-370	1557	35	6,400	6,400	NUM
ftr-370	1557	36	.	.	PUNCT
ftr-370	1557	37	)	)	PUNCT
ftr-370	1558	1	•	•	ADP
ftr-370	1558	2	the	the	DET
ftr-370	1558	3	rule	rule	NOUN
ftr-370	1558	4	allowing	allow	VERB
ftr-370	1558	5	nonrefundable	nonrefundable	ADJ
ftr-370	1558	6	credits	credit	NOUN
ftr-370	1558	7	(	(	PUNCT
ftr-370	1558	8	e.g.	e.g.	ADV
ftr-370	1558	9	,	,	PUNCT
ftr-370	1558	10	the	the	DET
ftr-370	1558	11	dependent	dependent	ADJ
ftr-370	1558	12	care	care	NOUN
ftr-370	1558	13	credit	credit	NOUN
ftr-370	1558	14	,	,	PUNCT
ftr-370	1558	15	the	the	DET
ftr-370	1558	16	credit	credit	NOUN
ftr-370	1558	17	for	for	ADP
ftr-370	1558	18	the	the	DET
ftr-370	1558	19	elderly	elderly	ADJ
ftr-370	1558	20	and	and	CCONJ
ftr-370	1558	21	disabled	disabled	ADJ
ftr-370	1558	22	,	,	PUNCT
ftr-370	1558	23	the	the	DET
ftr-370	1558	24	adoption	adoption	NOUN
ftr-370	1558	25	credit	credit	NOUN
ftr-370	1558	26	,	,	PUNCT
ftr-370	1558	27	the	the	DET
ftr-370	1558	28	child	child	NOUN
ftr-370	1558	29	tax	tax	NOUN
ftr-370	1558	30	credit	credit	NOUN
ftr-370	1558	31	,	,	PUNCT
ftr-370	1558	32	the	the	DET
ftr-370	1558	33	credit	credit	NOUN
ftr-370	1558	34	for	for	ADP
ftr-370	1558	35	interest	interest	NOUN
ftr-370	1558	36	on	on	ADP
ftr-370	1558	37	certain	certain	ADJ
ftr-370	1558	38	home	home	NOUN
ftr-370	1558	39	mortgages	mortgage	NOUN
ftr-370	1558	40	,	,	PUNCT
ftr-370	1558	41	the	the	DET
ftr-370	1558	42	hope	hope	NOUN
ftr-370	1558	43	scholarship	scholarship	NOUN
ftr-370	1558	44	and	and	CCONJ
ftr-370	1558	45	lifetime	lifetime	NOUN
ftr-370	1558	46	learning	learn	VERB
ftr-370	1558	47	credits	credit	NOUN
ftr-370	1558	48	,	,	PUNCT
ftr-370	1558	49	the	the	DET
ftr-370	1558	50	credit	credit	NOUN
ftr-370	1558	51	for	for	ADP
ftr-370	1558	52	savers	saver	NOUN
ftr-370	1558	53	,	,	PUNCT
ftr-370	1558	54	the	the	DET
ftr-370	1558	55	credit	credit	NOUN
ftr-370	1558	56	for	for	ADP
ftr-370	1558	57	certain	certain	ADJ
ftr-370	1558	58	nonbusiness	nonbusiness	NOUN
ftr-370	1558	59	energy	energy	NOUN
ftr-370	1558	60	property	property	NOUN
ftr-370	1558	61	,	,	PUNCT
ftr-370	1558	62	the	the	DET
ftr-370	1558	63	credit	credit	NOUN
ftr-370	1558	64	for	for	ADP
ftr-370	1558	65	residential	residential	ADJ
ftr-370	1558	66	energy	energy	NOUN
ftr-370	1558	67	efficient	efficient	ADJ
ftr-370	1558	68	property	property	NOUN
ftr-370	1558	69	,	,	PUNCT
ftr-370	1558	70	and	and	CCONJ
ftr-370	1558	71	the	the	DET
ftr-370	1558	72	d.c	d.c	PROPN
ftr-370	1558	73	.	.	PUNCT
ftr-370	1558	74	homebuyer	homebuyer	PROPN
ftr-370	1558	75	’s	’s	PART
ftr-370	1558	76	credit	credit	NOUN
ftr-370	1558	77	)	)	PUNCT
ftr-370	1558	78	to	to	PART
ftr-370	1558	79	offset	offset	VERB
ftr-370	1558	80	the	the	DET
ftr-370	1558	81	amt	amt	PROPN
ftr-370	1558	82	also	also	ADV
ftr-370	1558	83	was	be	AUX
ftr-370	1558	84	extended	extend	VERB
ftr-370	1558	85	to	to	ADP
ftr-370	1558	86	2008	2008	NUM
ftr-370	1558	87	.	.	PUNCT
ftr-370	1559	1	•	•	NOUN
ftr-370	1559	2	the	the	DET
ftr-370	1559	3	refundable	refundable	ADJ
ftr-370	1559	4	credit	credit	NOUN
ftr-370	1559	5	rules	rule	NOUN
ftr-370	1559	6	also	also	ADV
ftr-370	1559	7	were	be	AUX
ftr-370	1559	8	modified	modify	VERB
ftr-370	1559	9	.	.	PUNCT
ftr-370	1560	1	first	first	ADV
ftr-370	1560	2	,	,	PUNCT
ftr-370	1560	3	the	the	DET
ftr-370	1560	4	refundable	refundable	ADJ
ftr-370	1560	5	credit	credit	NOUN
ftr-370	1560	6	includes	include	VERB
ftr-370	1560	7	the	the	DET
ftr-370	1560	8	§	§	PROPN
ftr-370	1560	9	53(f)(2	53(f)(2	NUM
ftr-370	1560	10	)	)	PUNCT
ftr-370	1560	11	amt	amt	PROPN
ftr-370	1560	12	credit	credit	NOUN
ftr-370	1560	13	for	for	ADP
ftr-370	1560	14	2008	2008	NUM
ftr-370	1560	15	and	and	CCONJ
ftr-370	1560	16	2009	2009	NUM
ftr-370	1560	17	of	of	ADP
ftr-370	1560	18	50	50	NUM
ftr-370	1560	19	percent	percent	NOUN
ftr-370	1560	20	of	of	ADP
ftr-370	1560	21	the	the	DET
ftr-370	1560	22	aggregate	aggregate	ADJ
ftr-370	1560	23	amount	amount	NOUN
ftr-370	1560	24	of	of	ADP
ftr-370	1560	25	the	the	DET
ftr-370	1560	26	interest	interest	NOUN
ftr-370	1560	27	and	and	CCONJ
ftr-370	1560	28	penalties	penalty	NOUN
ftr-370	1560	29	paid	pay	VERB
ftr-370	1560	30	by	by	ADP
ftr-370	1560	31	the	the	DET
ftr-370	1560	32	taxpayer	taxpayer	NOUN
ftr-370	1560	33	before	before	ADP
ftr-370	1560	34	october	october	PROPN
ftr-370	1560	35	3	3	NUM
ftr-370	1560	36	,	,	PUNCT
ftr-370	1560	37	2008	2008	NUM
ftr-370	1560	38	as	as	ADP
ftr-370	1560	39	a	a	DET
ftr-370	1560	40	result	result	NOUN
ftr-370	1560	41	of	of	ADP
ftr-370	1560	42	failure	failure	NOUN
ftr-370	1560	43	to	to	PART
ftr-370	1560	44	report	report	VERB
ftr-370	1560	45	amt	amt	PROPN
ftr-370	1560	46	liability	liability	NOUN
ftr-370	1560	47	resulting	result	VERB
ftr-370	1560	48	from	from	ADP
ftr-370	1560	49	application	application	NOUN
ftr-370	1560	50	of	of	ADP
ftr-370	1560	51	the	the	DET
ftr-370	1560	52	§	§	PROPN
ftr-370	1560	53	56(b)(3	56(b)(3	NUM
ftr-370	1560	54	)	)	PUNCT
ftr-370	1560	55	treatment	treatment	NOUN
ftr-370	1560	56	of	of	ADP
ftr-370	1560	57	isos	isos	ADJ
ftr-370	1560	58	requiring	require	VERB
ftr-370	1560	59	taxation	taxation	NOUN
ftr-370	1560	60	under	under	ADP
ftr-370	1560	61	§	§	PROPN
ftr-370	1560	62	83	83	NUM
ftr-370	1560	63	for	for	ADP
ftr-370	1560	64	amt	amt	PROPN
ftr-370	1560	65	purposes	purpose	NOUN
ftr-370	1560	66	.	.	PUNCT
ftr-370	1561	1	second	second	ADJ
ftr-370	1561	2	,	,	PUNCT
ftr-370	1561	3	the	the	DET
ftr-370	1561	4	$	$	SYM
ftr-370	1561	5	5,000	5,000	NUM
ftr-370	1561	6	minimum	minimum	ADJ
ftr-370	1561	7	allowable	allowable	ADJ
ftr-370	1561	8	credit	credit	NOUN
ftr-370	1561	9	was	be	AUX
ftr-370	1561	10	eliminated	eliminate	VERB
ftr-370	1561	11	.	.	PUNCT
ftr-370	1562	1	third	third	ADV
ftr-370	1562	2	,	,	PUNCT
ftr-370	1562	3	as	as	SCONJ
ftr-370	1562	4	amended	amend	VERB
ftr-370	1562	5	,	,	PUNCT
ftr-370	1562	6	§	§	PROPN
ftr-370	1562	7	53(e	53(e	NUM
ftr-370	1562	8	)	)	PUNCT
ftr-370	1562	9	provides	provide	VERB
ftr-370	1562	10	a	a	DET
ftr-370	1562	11	refundable	refundable	ADJ
ftr-370	1562	12	credit	credit	NOUN
ftr-370	1562	13	amount	amount	NOUN
ftr-370	1562	14	for	for	ADP
ftr-370	1562	15	a	a	DET
ftr-370	1562	16	tax	tax	NOUN
ftr-370	1562	17	year	year	NOUN
ftr-370	1562	18	in	in	ADP
ftr-370	1562	19	an	an	DET
ftr-370	1562	20	amount	amount	NOUN
ftr-370	1562	21	(	(	PUNCT
ftr-370	1562	22	not	not	PART
ftr-370	1562	23	in	in	ADP
ftr-370	1562	24	excess	excess	NOUN
ftr-370	1562	25	of	of	ADP
ftr-370	1562	26	the	the	DET
ftr-370	1562	27	long	long	ADJ
ftr-370	1562	28	-	-	PUNCT
ftr-370	1562	29	term	term	NOUN
ftr-370	1562	30	unused	unused	ADJ
ftr-370	1562	31	minimum	minimum	ADJ
ftr-370	1562	32	tax	tax	NOUN
ftr-370	1562	33	credit	credit	NOUN
ftr-370	1562	34	for	for	ADP
ftr-370	1562	35	the	the	DET
ftr-370	1562	36	tax	tax	NOUN
ftr-370	1562	37	year	year	NOUN
ftr-370	1562	38	)	)	PUNCT
ftr-370	1562	39	equal	equal	ADJ
ftr-370	1562	40	to	to	ADP
ftr-370	1562	41	the	the	DET
ftr-370	1562	42	greater	great	ADJ
ftr-370	1562	43	of	of	ADP
ftr-370	1562	44	(	(	PUNCT
ftr-370	1562	45	1	1	NUM
ftr-370	1562	46	)	)	PUNCT
ftr-370	1562	47	50	50	NUM
ftr-370	1562	48	%	%	NOUN
ftr-370	1562	49	of	of	ADP
ftr-370	1562	50	the	the	DET
ftr-370	1562	51	long	long	ADJ
ftr-370	1562	52	-	-	PUNCT
ftr-370	1562	53	term	term	NOUN
ftr-370	1562	54	unused	unused	ADJ
ftr-370	1562	55	minimum	minimum	ADJ
ftr-370	1562	56	tax	tax	NOUN
ftr-370	1562	57	credit	credit	NOUN
ftr-370	1562	58	for	for	ADP
ftr-370	1562	59	the	the	DET
ftr-370	1562	60	tax	tax	NOUN
ftr-370	1562	61	year	year	NOUN
ftr-370	1562	62	(	(	PUNCT
ftr-370	1562	63	instead	instead	ADV
ftr-370	1562	64	of	of	ADP
ftr-370	1562	65	20	20	NUM
ftr-370	1562	66	percent	percent	NOUN
ftr-370	1562	67	under	under	ADP
ftr-370	1562	68	prior	prior	ADJ
ftr-370	1562	69	law	law	NOUN
ftr-370	1562	70	)	)	PUNCT
ftr-370	1562	71	,	,	PUNCT
ftr-370	1562	72	or	or	CCONJ
ftr-370	1562	73	(	(	PUNCT
ftr-370	1562	74	2	2	X
ftr-370	1562	75	)	)	PUNCT
ftr-370	1562	76	the	the	DET
ftr-370	1562	77	amt	amt	PROPN
ftr-370	1562	78	refundable	refundable	ADJ
ftr-370	1562	79	credit	credit	NOUN
ftr-370	1562	80	amount	amount	NOUN
ftr-370	1562	81	(	(	PUNCT
ftr-370	1562	82	if	if	SCONJ
ftr-370	1562	83	any	any	PRON
ftr-370	1562	84	)	)	PUNCT
ftr-370	1562	85	for	for	ADP
ftr-370	1562	86	the	the	DET
ftr-370	1562	87	taxpayer	taxpayer	NOUN
ftr-370	1562	88	’s	’s	PART
ftr-370	1562	89	preceding	precede	VERB
ftr-370	1562	90	tax	tax	NOUN
ftr-370	1562	91	year	year	NOUN
ftr-370	1562	92	(	(	PUNCT
ftr-370	1562	93	determined	determine	VERB
ftr-370	1562	94	without	without	ADP
ftr-370	1562	95	regard	regard	NOUN
ftr-370	1562	96	to	to	ADP
ftr-370	1562	97	the	the	DET
ftr-370	1562	98	increased	increase	VERB
ftr-370	1562	99	amt	amt	PROPN
ftr-370	1562	100	refundable	refundable	ADJ
ftr-370	1562	101	credit	credit	NOUN
ftr-370	1562	102	amount	amount	NOUN
ftr-370	1562	103	allowed	allow	VERB
ftr-370	1562	104	under	under	ADP
ftr-370	1562	105	§	§	PROPN
ftr-370	1562	106	53(f)(2	53(f)(2	NUM
ftr-370	1562	107	)	)	PUNCT
ftr-370	1562	108	)	)	PUNCT
ftr-370	1562	109	.	.	PUNCT
ftr-370	1563	1	[	[	X
ftr-370	1563	2	the	the	DET
ftr-370	1563	3	change	change	NOUN
ftr-370	1563	4	of	of	ADP
ftr-370	1563	5	20	20	NUM
ftr-370	1563	6	%	%	NOUN
ftr-370	1563	7	to	to	PART
ftr-370	1563	8	50	50	NUM
ftr-370	1563	9	%	%	NOUN
ftr-370	1563	10	means	mean	VERB
ftr-370	1563	11	that	that	SCONJ
ftr-370	1563	12	the	the	DET
ftr-370	1563	13	long	long	ADJ
ftr-370	1563	14	-	-	PUNCT
ftr-370	1563	15	term	term	NOUN
ftr-370	1563	16	unused	unused	ADJ
ftr-370	1563	17	minimum	minimum	ADJ
ftr-370	1563	18	tax	tax	NOUN
ftr-370	1563	19	credit	credit	NOUN
ftr-370	1563	20	can	can	AUX
ftr-370	1563	21	be	be	AUX
ftr-370	1563	22	claimed	claim	VERB
ftr-370	1563	23	over	over	ADP
ftr-370	1563	24	a	a	DET
ftr-370	1563	25	two	two	NUM
ftr-370	1563	26	-	-	PUNCT
ftr-370	1563	27	year	year	NOUN
ftr-370	1563	28	period	period	NOUN
ftr-370	1563	29	rather	rather	ADV
ftr-370	1563	30	than	than	ADP
ftr-370	1563	31	a	a	DET
ftr-370	1563	32	five	five	NUM
ftr-370	1563	33	-	-	PUNCT
ftr-370	1563	34	year	year	NOUN
ftr-370	1563	35	period	period	NOUN
ftr-370	1563	36	.	.	PUNCT
ftr-370	1563	37	]	]	X
ftr-370	1564	1	fourth	fourth	X
ftr-370	1564	2	,	,	PUNCT
ftr-370	1564	3	the	the	DET
ftr-370	1564	4	agi	agi	NOUN
ftr-370	1564	5	phase	phase	NOUN
ftr-370	1564	6	-	-	PUNCT
ftr-370	1564	7	out	out	NOUN
ftr-370	1564	8	was	be	AUX
ftr-370	1564	9	eliminated	eliminate	VERB
ftr-370	1564	10	.	.	PUNCT
ftr-370	1565	1	•	•	NUM
ftr-370	1565	2	new	new	ADJ
ftr-370	1565	3	§	§	PROPN
ftr-370	1565	4	53(f)(1	53(f)(1	NUM
ftr-370	1565	5	)	)	PUNCT
ftr-370	1565	6	abates	abate	VERB
ftr-370	1565	7	any	any	DET
ftr-370	1565	8	underpayment	underpayment	NOUN
ftr-370	1565	9	of	of	ADP
ftr-370	1565	10	tax	tax	NOUN
ftr-370	1565	11	outstanding	outstanding	ADJ
ftr-370	1565	12	on	on	ADP
ftr-370	1565	13	october	october	PROPN
ftr-370	1565	14	3	3	NUM
ftr-370	1565	15	,	,	PUNCT
ftr-370	1565	16	2008	2008	NUM
ftr-370	1565	17	that	that	PRON
ftr-370	1565	18	is	be	AUX
ftr-370	1565	19	attributable	attributable	ADJ
ftr-370	1565	20	to	to	ADP
ftr-370	1565	21	the	the	DET
ftr-370	1565	22	application	application	NOUN
ftr-370	1565	23	of	of	ADP
ftr-370	1565	24	the	the	DET
ftr-370	1565	25	§	§	PROPN
ftr-370	1565	26	56(b)(3	56(b)(3	NUM
ftr-370	1565	27	)	)	PUNCT
ftr-370	1565	28	,	,	PUNCT
ftr-370	1565	29	requiring	require	VERB
ftr-370	1565	30	taxation	taxation	NOUN
ftr-370	1565	31	of	of	ADP
ftr-370	1565	32	isos	isos	PROPN
ftr-370	1565	33	under	under	ADP
ftr-370	1565	34	§	§	PROPN
ftr-370	1565	35	83	83	NUM
ftr-370	1565	36	for	for	ADP
ftr-370	1565	37	amt	amt	PROPN
ftr-370	1565	38	purposes	purpose	NOUN
ftr-370	1565	39	,	,	PUNCT
ftr-370	1565	40	for	for	ADP
ftr-370	1565	41	any	any	DET
ftr-370	1565	42	taxable	taxable	ADJ
ftr-370	1565	43	year	year	NOUN
ftr-370	1565	44	ending	end	VERB
ftr-370	1565	45	before	before	ADP
ftr-370	1565	46	january	january	PROPN
ftr-370	1565	47	1	1	NUM
ftr-370	1565	48	,	,	PUNCT
ftr-370	1565	49	2008	2008	NUM
ftr-370	1565	50	,	,	PUNCT
ftr-370	1565	51	as	as	ADV
ftr-370	1565	52	well	well	ADV
ftr-370	1565	53	as	as	ADP
ftr-370	1565	54	any	any	DET
ftr-370	1565	55	interest	interest	NOUN
ftr-370	1565	56	or	or	CCONJ
ftr-370	1565	57	penalty	penalty	NOUN
ftr-370	1565	58	with	with	ADP
ftr-370	1565	59	respect	respect	NOUN
ftr-370	1565	60	to	to	ADP
ftr-370	1565	61	such	such	ADJ
ftr-370	1565	62	underpayment	underpayment	NOUN
ftr-370	1565	63	.	.	PUNCT
ftr-370	1566	1	any	any	DET
ftr-370	1566	2	outstanding	outstanding	ADJ
ftr-370	1566	3	amt	amt	PROPN
ftr-370	1566	4	liability	liability	NOUN
ftr-370	1566	5	that	that	PRON
ftr-370	1566	6	has	have	AUX
ftr-370	1566	7	been	be	AUX
ftr-370	1566	8	abated	abate	VERB
ftr-370	1566	9	under	under	ADP
ftr-370	1566	10	§	§	PROPN
ftr-370	1566	11	53(f)(1	53(f)(1	NUM
ftr-370	1566	12	)	)	PUNCT
ftr-370	1566	13	can	can	AUX
ftr-370	1566	14	not	not	PART
ftr-370	1566	15	be	be	AUX
ftr-370	1566	16	taken	take	VERB
ftr-370	1566	17	into	into	ADP
ftr-370	1566	18	account	account	NOUN
ftr-370	1566	19	in	in	ADP
ftr-370	1566	20	computing	compute	VERB
ftr-370	1566	21	the	the	DET
ftr-370	1566	22	amt	amt	PROPN
ftr-370	1566	23	credit	credit	NOUN
ftr-370	1566	24	.	.	PUNCT
ftr-370	1567	1	2	2	X
ftr-370	1567	2	.	.	X
ftr-370	1567	3	more	more	ADJ
ftr-370	1567	4	instances	instance	NOUN
ftr-370	1567	5	of	of	ADP
ftr-370	1567	6	the	the	DET
ftr-370	1567	7	amt	amt	PROPN
ftr-370	1567	8	wandering	wander	VERB
ftr-370	1567	9	from	from	ADP
ftr-370	1567	10	its	its	PRON
ftr-370	1567	11	original	original	ADJ
ftr-370	1567	12	,	,	PUNCT
ftr-370	1567	13	i.e.	i.e.	X
ftr-370	1567	14	,	,	PUNCT
ftr-370	1567	15	1969	1969	NUM
ftr-370	1567	16	,	,	PUNCT
ftr-370	1567	17	roots	root	NOUN
ftr-370	1567	18	;	;	PUNCT
ftr-370	1567	19	more	more	ADJ
ftr-370	1567	20	preferences	preference	NOUN
ftr-370	1567	21	creep	creep	VERB
ftr-370	1567	22	into	into	ADP
ftr-370	1567	23	the	the	DET
ftr-370	1567	24	amt	amt	PROPN
ftr-370	1567	25	.	.	PUNCT
ftr-370	1568	1	the	the	DET
ftr-370	1568	2	housing	housing	NOUN
ftr-370	1568	3	assistance	assistance	NOUN
ftr-370	1568	4	tax	tax	NOUN
ftr-370	1568	5	act	act	NOUN
ftr-370	1568	6	of	of	ADP
ftr-370	1568	7	2008	2008	NUM
ftr-370	1568	8	amended	amend	VERB
ftr-370	1568	9	§	§	PROPN
ftr-370	1568	10	57(a)(5)(c	57(a)(5)(c	NUM
ftr-370	1568	11	)	)	PUNCT
ftr-370	1568	12	to	to	PART
ftr-370	1568	13	provide	provide	VERB
ftr-370	1568	14	that	that	DET
ftr-370	1568	15	tax	tax	NOUN
ftr-370	1568	16	-	-	PUNCT
ftr-370	1568	17	exempt	exempt	ADJ
ftr-370	1568	18	interest	interest	NOUN
ftr-370	1568	19	on	on	ADP
ftr-370	1568	20	a	a	DET
ftr-370	1568	21	bond	bond	NOUN
ftr-370	1568	22	issued	issue	VERB
ftr-370	1568	23	after	after	ADP
ftr-370	1568	24	7/30/08	7/30/08	NUM
ftr-370	1568	25	,	,	PUNCT
ftr-370	1568	26	is	be	AUX
ftr-370	1568	27	not	not	PART
ftr-370	1568	28	a	a	DET
ftr-370	1568	29	tax	tax	NOUN
ftr-370	1568	30	preference	preference	NOUN
ftr-370	1568	31	item	item	NOUN
ftr-370	1568	32	if	if	SCONJ
ftr-370	1568	33	the	the	DET
ftr-370	1568	34	bond	bond	NOUN
ftr-370	1568	35	is	be	AUX
ftr-370	1568	36	(	(	PUNCT
ftr-370	1568	37	1	1	X
ftr-370	1568	38	)	)	PUNCT
ftr-370	1568	39	an	an	DET
ftr-370	1568	40	exempt	exempt	ADJ
ftr-370	1568	41	facility	facility	NOUN
ftr-370	1568	42	bond	bond	NOUN
ftr-370	1568	43	issued	issue	VERB
ftr-370	1568	44	as	as	ADP
ftr-370	1568	45	part	part	NOUN
ftr-370	1568	46	of	of	ADP
ftr-370	1568	47	an	an	DET
ftr-370	1568	48	issue	issue	NOUN
ftr-370	1568	49	at	at	ADP
ftr-370	1568	50	least	least	ADV
ftr-370	1568	51	95	95	NUM
ftr-370	1568	52	percent	percent	NOUN
ftr-370	1568	53	of	of	ADP
ftr-370	1568	54	the	the	DET
ftr-370	1568	55	net	net	ADJ
ftr-370	1568	56	proceeds	proceed	NOUN
ftr-370	1568	57	of	of	ADP
ftr-370	1568	58	which	which	PRON
ftr-370	1568	59	are	be	AUX
ftr-370	1568	60	used	use	VERB
ftr-370	1568	61	to	to	PART
ftr-370	1568	62	provide	provide	VERB
ftr-370	1568	63	qualified	qualified	ADJ
ftr-370	1568	64	residential	residential	ADJ
ftr-370	1568	65	rental	rental	ADJ
ftr-370	1568	66	projects	project	NOUN
ftr-370	1568	67	,	,	PUNCT
ftr-370	1568	68	(	(	PUNCT
ftr-370	1568	69	2	2	X
ftr-370	1568	70	)	)	PUNCT
ftr-370	1568	71	a	a	DET
ftr-370	1568	72	qualified	qualified	ADJ
ftr-370	1568	73	mortgage	mortgage	NOUN
ftr-370	1568	74	bond	bond	NOUN
ftr-370	1568	75	,	,	PUNCT
ftr-370	1568	76	or	or	CCONJ
ftr-370	1568	77	(	(	PUNCT
ftr-370	1568	78	3	3	X
ftr-370	1568	79	)	)	PUNCT
ftr-370	1568	80	a	a	DET
ftr-370	1568	81	qualified	qualified	ADJ
ftr-370	1568	82	veterans	veteran	NOUN
ftr-370	1568	83	’	'	PUNCT
ftr-370	1568	84	2009	2009	NUM
ftr-370	1568	85	]	]	PUNCT
ftr-370	1568	86	recent	recent	ADJ
ftr-370	1568	87	developments	development	NOUN
ftr-370	1568	88	in	in	ADP
ftr-370	1568	89	federal	federal	ADJ
ftr-370	1568	90	income	income	NOUN
ftr-370	1568	91	taxation	taxation	NOUN
ftr-370	1568	92	351	351	NUM
ftr-370	1568	93	mortgage	mortgage	NOUN
ftr-370	1568	94	bond	bond	NOUN
ftr-370	1568	95	.	.	PUNCT
ftr-370	1569	1	as	as	SCONJ
ftr-370	1569	2	amended	amend	VERB
ftr-370	1569	3	by	by	ADP
ftr-370	1569	4	act	act	PROPN
ftr-370	1569	5	§	§	PROPN
ftr-370	1569	6	38(c)(4)(b	38(c)(4)(b	NUM
ftr-370	1569	7	)	)	PUNCT
ftr-370	1569	8	allows	allow	VERB
ftr-370	1569	9	the	the	DET
ftr-370	1569	10	low	low	ADJ
ftr-370	1569	11	-	-	PUNCT
ftr-370	1569	12	income	income	NOUN
ftr-370	1569	13	housing	housing	NOUN
ftr-370	1569	14	credit	credit	NOUN
ftr-370	1570	1	[	[	X
ftr-370	1570	2	§	§	PROPN
ftr-370	1570	3	42	42	NUM
ftr-370	1570	4	]	]	PUNCT
ftr-370	1570	5	and	and	CCONJ
ftr-370	1570	6	the	the	DET
ftr-370	1570	7	rehabilitation	rehabilitation	NOUN
ftr-370	1570	8	credit	credit	NOUN
ftr-370	1570	9	[	[	X
ftr-370	1570	10	§	§	PROPN
ftr-370	1570	11	47	47	NUM
ftr-370	1570	12	]	]	PUNCT
ftr-370	1570	13	to	to	PART
ftr-370	1570	14	be	be	AUX
ftr-370	1570	15	claimed	claim	VERB
ftr-370	1570	16	against	against	ADP
ftr-370	1570	17	the	the	DET
ftr-370	1570	18	amt	amt	PROPN
ftr-370	1570	19	.	.	PUNCT
ftr-370	1571	1	vi	vi	PROPN
ftr-370	1571	2	.	.	PUNCT
ftr-370	1571	3	corporations	corporation	NOUN
ftr-370	1571	4	a.	a.	NOUN
ftr-370	1571	5	entity	entity	NOUN
ftr-370	1571	6	and	and	CCONJ
ftr-370	1571	7	formation	formation	NOUN
ftr-370	1571	8	1	1	NUM
ftr-370	1571	9	.	.	PUNCT
ftr-370	1572	1	congress	congress	PROPN
ftr-370	1572	2	gave	give	VERB
ftr-370	1572	3	the	the	DET
ftr-370	1572	4	irs	irs	PROPN
ftr-370	1572	5	the	the	DET
ftr-370	1572	6	power	power	NOUN
ftr-370	1572	7	to	to	PART
ftr-370	1572	8	overrule	overrule	VERB
ftr-370	1572	9	the	the	DET
ftr-370	1572	10	statute	statute	NOUN
ftr-370	1572	11	and	and	CCONJ
ftr-370	1572	12	the	the	DET
ftr-370	1572	13	irs	irs	PROPN
ftr-370	1572	14	accepted	accept	VERB
ftr-370	1572	15	the	the	DET
ftr-370	1572	16	invitation	invitation	NOUN
ftr-370	1572	17	.	.	PUNCT
ftr-370	1573	1	t.d	t.d	PROPN
ftr-370	1573	2	.	.	NOUN
ftr-370	1573	3	9397	9397	NUM
ftr-370	1573	4	,	,	PUNCT
ftr-370	1574	1	assumption	assumption	NOUN
ftr-370	1574	2	of	of	ADP
ftr-370	1574	3	liabilities	liability	NOUN
ftr-370	1574	4	,	,	PUNCT
ftr-370	1574	5	73	73	NUM
ftr-370	1574	6	f.r	f.r	NOUN
ftr-370	1574	7	.	.	PROPN
ftr-370	1574	8	26321	26321	NUM
ftr-370	1574	9	(	(	PUNCT
ftr-370	1574	10	5/9/08	5/9/08	NUM
ftr-370	1574	11	)	)	PUNCT
ftr-370	1574	12	.	.	PUNCT
ftr-370	1575	1	section	section	NOUN
ftr-370	1575	2	358(h	358(h	PROPN
ftr-370	1575	3	)	)	PUNCT
ftr-370	1575	4	requires	require	VERB
ftr-370	1575	5	that	that	SCONJ
ftr-370	1575	6	the	the	DET
ftr-370	1575	7	basis	basis	NOUN
ftr-370	1575	8	of	of	ADP
ftr-370	1575	9	the	the	DET
ftr-370	1575	10	stock	stock	NOUN
ftr-370	1575	11	received	receive	VERB
ftr-370	1575	12	in	in	ADP
ftr-370	1575	13	a	a	DET
ftr-370	1575	14	§	§	PROPN
ftr-370	1575	15	351	351	NUM
ftr-370	1575	16	transaction	transaction	NOUN
ftr-370	1575	17	be	be	AUX
ftr-370	1575	18	reduced	reduce	VERB
ftr-370	1575	19	(	(	PUNCT
ftr-370	1575	20	but	but	CCONJ
ftr-370	1575	21	not	not	PART
ftr-370	1575	22	below	below	ADP
ftr-370	1575	23	the	the	DET
ftr-370	1575	24	fair	fair	ADJ
ftr-370	1575	25	market	market	NOUN
ftr-370	1575	26	value	value	NOUN
ftr-370	1575	27	)	)	PUNCT
ftr-370	1575	28	by	by	ADP
ftr-370	1575	29	the	the	DET
ftr-370	1575	30	amount	amount	NOUN
ftr-370	1575	31	of	of	ADP
ftr-370	1575	32	any	any	DET
ftr-370	1575	33	§	§	ADJ
ftr-370	1575	34	357(c)(3	357(c)(3	NUM
ftr-370	1575	35	)	)	PUNCT
ftr-370	1575	36	liability	liability	NOUN
ftr-370	1575	37	that	that	PRON
ftr-370	1575	38	was	be	AUX
ftr-370	1575	39	assumed	assume	VERB
ftr-370	1575	40	by	by	ADP
ftr-370	1575	41	the	the	DET
ftr-370	1575	42	corporation	corporation	NOUN
ftr-370	1575	43	,	,	PUNCT
ftr-370	1575	44	but	but	CCONJ
ftr-370	1576	1	§	§	PROPN
ftr-370	1576	2	358(h)(3	358(h)(3	NUM
ftr-370	1576	3	)	)	PUNCT
ftr-370	1576	4	provides	provide	VERB
ftr-370	1576	5	that	that	PRON
ftr-370	1576	6	,	,	PUNCT
ftr-370	1576	7	except	except	SCONJ
ftr-370	1576	8	as	as	SCONJ
ftr-370	1576	9	provided	provide	VERB
ftr-370	1576	10	in	in	ADP
ftr-370	1576	11	regulations	regulation	NOUN
ftr-370	1576	12	,	,	PUNCT
ftr-370	1576	13	§	§	PROPN
ftr-370	1576	14	358(h	358(h	NUM
ftr-370	1576	15	)	)	PUNCT
ftr-370	1576	16	does	do	AUX
ftr-370	1576	17	not	not	PART
ftr-370	1576	18	apply	apply	VERB
ftr-370	1576	19	if	if	SCONJ
ftr-370	1576	20	,	,	PUNCT
ftr-370	1576	21	as	as	ADP
ftr-370	1576	22	part	part	NOUN
ftr-370	1576	23	of	of	ADP
ftr-370	1576	24	the	the	DET
ftr-370	1576	25	exchange	exchange	NOUN
ftr-370	1576	26	(	(	PUNCT
ftr-370	1576	27	1	1	NUM
ftr-370	1576	28	)	)	PUNCT
ftr-370	1576	29	“	"	PUNCT
ftr-370	1576	30	the	the	DET
ftr-370	1576	31	trade	trade	NOUN
ftr-370	1576	32	or	or	CCONJ
ftr-370	1576	33	business	business	NOUN
ftr-370	1576	34	with	with	ADP
ftr-370	1576	35	which	which	PRON
ftr-370	1576	36	the	the	DET
ftr-370	1576	37	liability	liability	NOUN
ftr-370	1576	38	is	be	AUX
ftr-370	1576	39	associated	associate	VERB
ftr-370	1576	40	is	be	AUX
ftr-370	1576	41	transferred	transfer	VERB
ftr-370	1576	42	to	to	ADP
ftr-370	1576	43	the	the	DET
ftr-370	1576	44	person	person	NOUN
ftr-370	1576	45	assuming	assume	VERB
ftr-370	1576	46	the	the	DET
ftr-370	1576	47	liability	liability	NOUN
ftr-370	1576	48	,	,	PUNCT
ftr-370	1576	49	”	"	PUNCT
ftr-370	1576	50	or	or	CCONJ
ftr-370	1576	51	(	(	PUNCT
ftr-370	1576	52	2	2	NUM
ftr-370	1576	53	)	)	PUNCT
ftr-370	1576	54	“	"	PUNCT
ftr-370	1576	55	substantially	substantially	ADV
ftr-370	1576	56	all	all	PRON
ftr-370	1576	57	of	of	ADP
ftr-370	1576	58	the	the	DET
ftr-370	1576	59	assets	asset	NOUN
ftr-370	1576	60	with	with	ADP
ftr-370	1576	61	which	which	PRON
ftr-370	1576	62	the	the	DET
ftr-370	1576	63	liability	liability	NOUN
ftr-370	1576	64	is	be	AUX
ftr-370	1576	65	associated	associate	VERB
ftr-370	1576	66	are	be	AUX
ftr-370	1576	67	transferred	transfer	VERB
ftr-370	1576	68	to	to	ADP
ftr-370	1576	69	the	the	DET
ftr-370	1576	70	person	person	NOUN
ftr-370	1576	71	assuming	assume	VERB
ftr-370	1576	72	the	the	DET
ftr-370	1576	73	liability	liability	NOUN
ftr-370	1576	74	.	.	PUNCT
ftr-370	1576	75	”	"	PUNCT
ftr-370	1577	1	reg	reg	NOUN
ftr-370	1577	2	.	.	PUNCT
ftr-370	1578	1	§	§	PROPN
ftr-370	1578	2	1.358	1.358	NUM
ftr-370	1578	3	-	-	SYM
ftr-370	1578	4	5	5	NUM
ftr-370	1578	5	,	,	PUNCT
ftr-370	1578	6	replacing	replace	VERB
ftr-370	1578	7	temp	temp	NOUN
ftr-370	1578	8	.	.	PUNCT
ftr-370	1579	1	reg	reg	NOUN
ftr-370	1579	2	.	.	PUNCT
ftr-370	1580	1	§	§	PROPN
ftr-370	1580	2	1.358	1.358	NUM
ftr-370	1580	3	-	-	SYM
ftr-370	1580	4	5	5	NUM
ftr-370	1580	5	t	t	NOUN
ftr-370	1580	6	,	,	PUNCT
ftr-370	1580	7	narrows	narrow	VERB
ftr-370	1580	8	the	the	DET
ftr-370	1580	9	statutory	statutory	ADJ
ftr-370	1580	10	exception	exception	NOUN
ftr-370	1580	11	by	by	ADP
ftr-370	1580	12	providing	provide	VERB
ftr-370	1580	13	that	that	SCONJ
ftr-370	1580	14	the	the	DET
ftr-370	1580	15	exception	exception	NOUN
ftr-370	1580	16	for	for	ADP
ftr-370	1580	17	a	a	DET
ftr-370	1580	18	transfer	transfer	NOUN
ftr-370	1580	19	of	of	ADP
ftr-370	1580	20	“	"	PUNCT
ftr-370	1580	21	substantially	substantially	ADV
ftr-370	1580	22	all	all	PRON
ftr-370	1580	23	of	of	ADP
ftr-370	1580	24	the	the	DET
ftr-370	1580	25	assets	asset	NOUN
ftr-370	1580	26	with	with	ADP
ftr-370	1580	27	which	which	PRON
ftr-370	1580	28	the	the	DET
ftr-370	1580	29	liability	liability	NOUN
ftr-370	1580	30	is	be	AUX
ftr-370	1580	31	associated	associate	VERB
ftr-370	1580	32	”	"	PUNCT
ftr-370	1580	33	to	to	ADP
ftr-370	1580	34	the	the	DET
ftr-370	1580	35	corporation	corporation	NOUN
ftr-370	1580	36	assuming	assume	VERB
ftr-370	1580	37	the	the	DET
ftr-370	1580	38	liability	liability	NOUN
ftr-370	1580	39	is	be	AUX
ftr-370	1580	40	inoperative	inoperative	ADJ
ftr-370	1580	41	.	.	PUNCT
ftr-370	1581	1	thus	thus	ADV
ftr-370	1581	2	,	,	PUNCT
ftr-370	1581	3	the	the	DET
ftr-370	1581	4	exception	exception	NOUN
ftr-370	1581	5	in	in	ADP
ftr-370	1581	6	§	§	PROPN
ftr-370	1581	7	358(h)(3	358(h)(3	NUM
ftr-370	1581	8	)	)	PUNCT
ftr-370	1581	9	actually	actually	ADV
ftr-370	1581	10	applies	apply	VERB
ftr-370	1581	11	if	if	SCONJ
ftr-370	1581	12	,	,	PUNCT
ftr-370	1581	13	and	and	CCONJ
ftr-370	1581	14	only	only	ADV
ftr-370	1581	15	if	if	SCONJ
ftr-370	1581	16	,	,	PUNCT
ftr-370	1581	17	the	the	DET
ftr-370	1581	18	trade	trade	NOUN
ftr-370	1581	19	or	or	CCONJ
ftr-370	1581	20	business	business	NOUN
ftr-370	1581	21	with	with	ADP
ftr-370	1581	22	which	which	PRON
ftr-370	1581	23	the	the	DET
ftr-370	1581	24	liability	liability	NOUN
ftr-370	1581	25	is	be	AUX
ftr-370	1581	26	associated	associate	VERB
ftr-370	1581	27	is	be	AUX
ftr-370	1581	28	transferred	transfer	VERB
ftr-370	1581	29	to	to	ADP
ftr-370	1581	30	the	the	DET
ftr-370	1581	31	corporation	corporation	NOUN
ftr-370	1581	32	assuming	assume	VERB
ftr-370	1581	33	the	the	DET
ftr-370	1581	34	debt	debt	NOUN
ftr-370	1581	35	,	,	PUNCT
ftr-370	1581	36	for	for	ADP
ftr-370	1581	37	example	example	NOUN
ftr-370	1581	38	,	,	PUNCT
ftr-370	1581	39	the	the	DET
ftr-370	1581	40	specific	specific	ADJ
ftr-370	1581	41	fact	fact	NOUN
ftr-370	1581	42	pattern	pattern	NOUN
ftr-370	1581	43	in	in	ADP
ftr-370	1581	44	rev	rev	PROPN
ftr-370	1581	45	.	.	PUNCT
ftr-370	1581	46	rul	rul	NOUN
ftr-370	1581	47	.	.	PUNCT
ftr-370	1582	1	95	95	NUM
ftr-370	1582	2	-	-	SYM
ftr-370	1582	3	74	74	NUM
ftr-370	1582	4	,	,	PUNCT
ftr-370	1582	5	1995	1995	NUM
ftr-370	1582	6	-	-	SYM
ftr-370	1582	7	2	2	NUM
ftr-370	1582	8	c.b	c.b	PROPN
ftr-370	1582	9	.	.	PROPN
ftr-370	1582	10	36	36	NUM
ftr-370	1582	11	.	.	PUNCT
ftr-370	1583	1	the	the	DET
ftr-370	1583	2	exception	exception	NOUN
ftr-370	1583	3	in	in	ADP
ftr-370	1583	4	§	§	PROPN
ftr-370	1583	5	358(h)(3	358(h)(3	NUM
ftr-370	1583	6	)	)	PUNCT
ftr-370	1583	7	does	do	AUX
ftr-370	1583	8	not	not	PART
ftr-370	1583	9	apply	apply	VERB
ftr-370	1583	10	to	to	ADP
ftr-370	1583	11	selective	selective	ADJ
ftr-370	1583	12	transfers	transfer	NOUN
ftr-370	1583	13	of	of	ADP
ftr-370	1583	14	assets	asset	NOUN
ftr-370	1583	15	that	that	PRON
ftr-370	1583	16	may	may	AUX
ftr-370	1583	17	bear	bear	VERB
ftr-370	1583	18	some	some	DET
ftr-370	1583	19	relationship	relationship	NOUN
ftr-370	1583	20	to	to	ADP
ftr-370	1583	21	the	the	DET
ftr-370	1583	22	liability	liability	NOUN
ftr-370	1583	23	,	,	PUNCT
ftr-370	1583	24	but	but	CCONJ
ftr-370	1583	25	that	that	PRON
ftr-370	1583	26	do	do	AUX
ftr-370	1583	27	not	not	PART
ftr-370	1583	28	represent	represent	VERB
ftr-370	1583	29	the	the	DET
ftr-370	1583	30	full	full	ADJ
ftr-370	1583	31	scope	scope	NOUN
ftr-370	1583	32	of	of	ADP
ftr-370	1583	33	the	the	DET
ftr-370	1583	34	trade	trade	NOUN
ftr-370	1583	35	or	or	CCONJ
ftr-370	1583	36	business	business	NOUN
ftr-370	1583	37	with	with	ADP
ftr-370	1583	38	which	which	PRON
ftr-370	1583	39	the	the	DET
ftr-370	1583	40	liability	liability	NOUN
ftr-370	1583	41	is	be	AUX
ftr-370	1583	42	associated	associate	VERB
ftr-370	1583	43	.	.	PUNCT
ftr-370	1584	1	b.	b.	PROPN
ftr-370	1584	2	distributions	distribution	NOUN
ftr-370	1584	3	and	and	CCONJ
ftr-370	1584	4	redemptions	redemption	NOUN
ftr-370	1584	5	1	1	NUM
ftr-370	1584	6	.	.	PUNCT
ftr-370	1585	1	we	we	PRON
ftr-370	1585	2	think	think	VERB
ftr-370	1585	3	the	the	DET
ftr-370	1585	4	taxpayer	taxpayer	NOUN
ftr-370	1585	5	should	should	AUX
ftr-370	1585	6	seek	seek	VERB
ftr-370	1585	7	attorney	attorney	NOUN
ftr-370	1585	8	’s	’s	PART
ftr-370	1585	9	fees	fee	NOUN
ftr-370	1585	10	after	after	ADP
ftr-370	1585	11	winning	win	VERB
ftr-370	1585	12	this	this	DET
ftr-370	1585	13	one	one	NOUN
ftr-370	1585	14	.	.	PUNCT
ftr-370	1586	1	the	the	DET
ftr-370	1586	2	irs	irs	PROPN
ftr-370	1586	3	’s	’s	PART
ftr-370	1586	4	constructive	constructive	ADJ
ftr-370	1586	5	dividend	dividend	NOUN
ftr-370	1586	6	claim	claim	NOUN
ftr-370	1586	7	was	be	AUX
ftr-370	1586	8	off	off	ADP
ftr-370	1586	9	the	the	DET
ftr-370	1586	10	wall	wall	NOUN
ftr-370	1586	11	.	.	PUNCT
ftr-370	1587	1	beckley	beckley	PROPN
ftr-370	1587	2	v.	v.	PROPN
ftr-370	1587	3	commissioner	commissioner	PROPN
ftr-370	1587	4	,	,	PUNCT
ftr-370	1587	5	130	130	NUM
ftr-370	1587	6	t.c	t.c	PROPN
ftr-370	1587	7	.	.	PUNCT
ftr-370	1588	1	no	no	INTJ
ftr-370	1588	2	.	.	NOUN
ftr-370	1588	3	18	18	NUM
ftr-370	1588	4	(	(	PUNCT
ftr-370	1588	5	6/30/08	6/30/08	NUM
ftr-370	1588	6	)	)	PUNCT
ftr-370	1588	7	.	.	PUNCT
ftr-370	1589	1	the	the	DET
ftr-370	1589	2	taxpayer	taxpayer	NOUN
ftr-370	1589	3	’s	’s	PART
ftr-370	1589	4	wife	wife	NOUN
ftr-370	1589	5	made	make	VERB
ftr-370	1589	6	a	a	DET
ftr-370	1589	7	loan	loan	NOUN
ftr-370	1589	8	to	to	ADP
ftr-370	1589	9	a	a	DET
ftr-370	1589	10	corporation	corporation	NOUN
ftr-370	1589	11	(	(	PUNCT
ftr-370	1589	12	ct	ct	NOUN
ftr-370	1589	13	)	)	PUNCT
ftr-370	1589	14	in	in	ADP
ftr-370	1589	15	which	which	PRON
ftr-370	1589	16	he	he	PRON
ftr-370	1589	17	was	be	AUX
ftr-370	1589	18	a	a	DET
ftr-370	1589	19	50	50	NUM
ftr-370	1589	20	percent	percent	NOUN
ftr-370	1589	21	shareholder	shareholder	NOUN
ftr-370	1589	22	.	.	PUNCT
ftr-370	1590	1	ct	ct	PROPN
ftr-370	1590	2	used	use	VERB
ftr-370	1590	3	the	the	DET
ftr-370	1590	4	borrowed	borrow	VERB
ftr-370	1590	5	funds	fund	NOUN
ftr-370	1590	6	to	to	PART
ftr-370	1590	7	develop	develop	VERB
ftr-370	1590	8	a	a	DET
ftr-370	1590	9	working	work	VERB
ftr-370	1590	10	model	model	NOUN
ftr-370	1590	11	of	of	ADP
ftr-370	1590	12	web	web	NOUN
ftr-370	1590	13	-	-	PUNCT
ftr-370	1590	14	based	base	VERB
ftr-370	1590	15	video	video	NOUN
ftr-370	1590	16	conferencing	conferencing	NOUN
ftr-370	1590	17	software	software	NOUN
ftr-370	1590	18	.	.	PUNCT
ftr-370	1591	1	subsequently	subsequently	ADV
ftr-370	1591	2	,	,	PUNCT
ftr-370	1591	3	ct	ct	PROPN
ftr-370	1591	4	however	however	ADV
ftr-370	1591	5	,	,	PUNCT
ftr-370	1591	6	had	have	VERB
ftr-370	1591	7	financial	financial	ADJ
ftr-370	1591	8	problems	problem	NOUN
ftr-370	1591	9	and	and	CCONJ
ftr-370	1591	10	was	be	AUX
ftr-370	1591	11	dissolved	dissolve	VERB
ftr-370	1591	12	,	,	PUNCT
ftr-370	1591	13	and	and	CCONJ
ftr-370	1591	14	the	the	DET
ftr-370	1591	15	working	working	NOUN
ftr-370	1591	16	model	model	NOUN
ftr-370	1591	17	was	be	AUX
ftr-370	1591	18	transferred	transfer	VERB
ftr-370	1591	19	to	to	ADP
ftr-370	1591	20	a	a	DET
ftr-370	1591	21	new	new	ADJ
ftr-370	1591	22	corporation	corporation	NOUN
ftr-370	1591	23	(	(	PUNCT
ftr-370	1591	24	vdn	vdn	ADJ
ftr-370	1591	25	)	)	PUNCT
ftr-370	1591	26	in	in	ADP
ftr-370	1591	27	which	which	PRON
ftr-370	1591	28	the	the	DET
ftr-370	1591	29	taxpayer	taxpayer	NOUN
ftr-370	1591	30	was	be	AUX
ftr-370	1591	31	a	a	DET
ftr-370	1591	32	shareholder	shareholder	NOUN
ftr-370	1591	33	(	(	PUNCT
ftr-370	1591	34	the	the	DET
ftr-370	1591	35	precise	precise	ADJ
ftr-370	1591	36	ownership	ownership	NOUN
ftr-370	1591	37	percentage	percentage	NOUN
ftr-370	1591	38	not	not	PART
ftr-370	1591	39	being	be	AUX
ftr-370	1591	40	a	a	DET
ftr-370	1591	41	matter	matter	NOUN
ftr-370	1591	42	of	of	ADP
ftr-370	1591	43	record	record	NOUN
ftr-370	1591	44	–	–	PUNCT
ftr-370	1591	45	taxpayer	taxpayer	NOUN
ftr-370	1591	46	claimed	claim	VERB
ftr-370	1591	47	he	he	PRON
ftr-370	1591	48	owned	own	VERB
ftr-370	1591	49	only	only	ADV
ftr-370	1591	50	1	1	NUM
ftr-370	1591	51	percent	percent	NOUN
ftr-370	1591	52	of	of	ADP
ftr-370	1591	53	vdn	vdn	PROPN
ftr-370	1591	54	’s	’s	PART
ftr-370	1591	55	stock	stock	NOUN
ftr-370	1591	56	,	,	PUNCT
ftr-370	1591	57	while	while	SCONJ
ftr-370	1591	58	the	the	DET
ftr-370	1591	59	irs	irs	PROPN
ftr-370	1591	60	claimed	claim	VERB
ftr-370	1591	61	he	he	PRON
ftr-370	1591	62	owned	own	VERB
ftr-370	1591	63	50	50	NUM
ftr-370	1591	64	percent	percent	NOUN
ftr-370	1591	65	)	)	PUNCT
ftr-370	1591	66	.	.	PUNCT
ftr-370	1592	1	vdn	vdn	PROPN
ftr-370	1592	2	made	make	VERB
ftr-370	1592	3	payments	payment	NOUN
ftr-370	1592	4	to	to	ADP
ftr-370	1592	5	the	the	DET
ftr-370	1592	6	taxpayer	taxpayer	NOUN
ftr-370	1592	7	’s	’s	PART
ftr-370	1592	8	wife	wife	NOUN
ftr-370	1592	9	,	,	PUNCT
ftr-370	1592	10	a	a	DET
ftr-370	1592	11	portion	portion	NOUN
ftr-370	1592	12	of	of	ADP
ftr-370	1592	13	which	which	PRON
ftr-370	1592	14	was	be	AUX
ftr-370	1592	15	reported	report	VERB
ftr-370	1592	16	as	as	ADP
ftr-370	1592	17	taxable	taxable	ADJ
ftr-370	1592	18	interest	interest	NOUN
ftr-370	1592	19	income	income	NOUN
ftr-370	1592	20	and	and	CCONJ
ftr-370	1592	21	the	the	DET
ftr-370	1592	22	balance	balance	NOUN
ftr-370	1592	23	of	of	ADP
ftr-370	1592	24	which	which	PRON
ftr-370	1592	25	was	be	AUX
ftr-370	1592	26	treated	treat	VERB
ftr-370	1592	27	as	as	ADP
ftr-370	1592	28	a	a	DET
ftr-370	1592	29	repayment	repayment	NOUN
ftr-370	1592	30	of	of	ADP
ftr-370	1592	31	352	352	NUM
ftr-370	1592	32	florida	florida	PROPN
ftr-370	1592	33	tax	tax	NOUN
ftr-370	1592	34	review	review	NOUN
ftr-370	1593	1	[	[	X
ftr-370	1593	2	vol	vol	NOUN
ftr-370	1593	3	.	.	PUNCT
ftr-370	1593	4	9	9	NUM
ftr-370	1593	5	:	:	PUNCT
ftr-370	1593	6	si	si	X
ftr-370	1593	7	the	the	DET
ftr-370	1593	8	principal	principal	NOUN
ftr-370	1593	9	she	she	PRON
ftr-370	1593	10	lent	lend	VERB
ftr-370	1593	11	to	to	ADP
ftr-370	1593	12	ct	ct	PROPN
ftr-370	1593	13	.	.	PUNCT
ftr-370	1594	1	the	the	DET
ftr-370	1594	2	irs	irs	PROPN
ftr-370	1594	3	accepted	accept	VERB
ftr-370	1594	4	the	the	DET
ftr-370	1594	5	taxpayer	taxpayer	NOUN
ftr-370	1594	6	’s	’s	PART
ftr-370	1594	7	wife	wife	NOUN
ftr-370	1594	8	’s	’s	PART
ftr-370	1594	9	reporting	reporting	NOUN
ftr-370	1594	10	,	,	PUNCT
ftr-370	1594	11	but	but	CCONJ
ftr-370	1594	12	treated	treat	VERB
ftr-370	1594	13	50	50	NUM
ftr-370	1594	14	percent	percent	NOUN
ftr-370	1594	15	of	of	ADP
ftr-370	1594	16	the	the	DET
ftr-370	1594	17	payments	payment	NOUN
ftr-370	1594	18	she	she	PRON
ftr-370	1594	19	received	receive	VERB
ftr-370	1594	20	as	as	ADP
ftr-370	1594	21	taxable	taxable	ADJ
ftr-370	1594	22	constructive	constructive	ADJ
ftr-370	1594	23	dividends	dividend	NOUN
ftr-370	1594	24	to	to	ADP
ftr-370	1594	25	the	the	DET
ftr-370	1594	26	taxpayer	taxpayer	NOUN
ftr-370	1594	27	from	from	ADP
ftr-370	1594	28	vdn	vdn	PROPN
ftr-370	1594	29	.	.	PUNCT
ftr-370	1595	1	before	before	ADP
ftr-370	1595	2	the	the	DET
ftr-370	1595	3	tax	tax	NOUN
ftr-370	1595	4	court	court	NOUN
ftr-370	1595	5	,	,	PUNCT
ftr-370	1595	6	the	the	DET
ftr-370	1595	7	irs	irs	PROPN
ftr-370	1595	8	argued	argue	VERB
ftr-370	1595	9	“	"	PUNCT
ftr-370	1595	10	that	that	DET
ftr-370	1595	11	vdn	vdn	NOUN
ftr-370	1595	12	’s	’s	PART
ftr-370	1595	13	payments	payment	NOUN
ftr-370	1595	14	to	to	ADP
ftr-370	1595	15	[	[	PUNCT
ftr-370	1595	16	the	the	DET
ftr-370	1595	17	taxpayer	taxpayer	NOUN
ftr-370	1595	18	’s	’s	PART
ftr-370	1595	19	wife	wife	NOUN
ftr-370	1595	20	]	]	PUNCT
ftr-370	1595	21	were	be	AUX
ftr-370	1595	22	made	make	VERB
ftr-370	1595	23	to	to	PART
ftr-370	1595	24	satisfy	satisfy	VERB
ftr-370	1595	25	only	only	ADV
ftr-370	1595	26	[	[	X
ftr-370	1595	27	his	his	PRON
ftr-370	1595	28	]	]	X
ftr-370	1595	29	personal	personal	ADJ
ftr-370	1595	30	moral	moral	ADJ
ftr-370	1595	31	obligations	obligation	NOUN
ftr-370	1595	32	,	,	PUNCT
ftr-370	1595	33	”	"	PUNCT
ftr-370	1595	34	because	because	SCONJ
ftr-370	1595	35	vdn	vdn	PROPN
ftr-370	1595	36	did	do	AUX
ftr-370	1595	37	not	not	PART
ftr-370	1595	38	execute	execute	VERB
ftr-370	1595	39	a	a	DET
ftr-370	1595	40	written	write	VERB
ftr-370	1595	41	loan	loan	NOUN
ftr-370	1595	42	agreement	agreement	NOUN
ftr-370	1595	43	and	and	CCONJ
ftr-370	1595	44	that	that	SCONJ
ftr-370	1595	45	,	,	PUNCT
ftr-370	1595	46	therefore	therefore	ADV
ftr-370	1595	47	,	,	PUNCT
ftr-370	1595	48	under	under	ADP
ftr-370	1595	49	the	the	DET
ftr-370	1595	50	statute	statute	NOUN
ftr-370	1595	51	of	of	ADP
ftr-370	1595	52	frauds	fraud	NOUN
ftr-370	1595	53	[	[	X
ftr-370	1595	54	oregon	oregon	X
ftr-370	1595	55	]	]	X
ftr-370	1595	56	vdn	vdn	NOUN
ftr-370	1595	57	was	be	AUX
ftr-370	1595	58	not	not	PART
ftr-370	1595	59	liable	liable	ADJ
ftr-370	1595	60	for	for	ADP
ftr-370	1595	61	the	the	DET
ftr-370	1595	62	debt	debt	NOUN
ftr-370	1595	63	.	.	PUNCT
ftr-370	1596	1	judge	judge	PROPN
ftr-370	1596	2	swift	swift	PROPN
ftr-370	1596	3	rejected	reject	VERB
ftr-370	1596	4	the	the	DET
ftr-370	1596	5	irs	irs	PROPN
ftr-370	1596	6	’s	’s	PART
ftr-370	1596	7	argument	argument	NOUN
ftr-370	1596	8	,	,	PUNCT
ftr-370	1596	9	concluding	conclude	VERB
ftr-370	1596	10	that	that	SCONJ
ftr-370	1596	11	“	"	PUNCT
ftr-370	1596	12	the	the	DET
ftr-370	1596	13	existence	existence	NOUN
ftr-370	1596	14	of	of	ADP
ftr-370	1596	15	an	an	DET
ftr-370	1596	16	oral	oral	ADJ
ftr-370	1596	17	agreement	agreement	NOUN
ftr-370	1596	18	…	…	PUNCT
ftr-370	1596	19	may	may	AUX
ftr-370	1596	20	cause	cause	VERB
ftr-370	1596	21	an	an	DET
ftr-370	1596	22	oregon	oregon	PROPN
ftr-370	1596	23	court	court	NOUN
ftr-370	1596	24	to	to	PART
ftr-370	1596	25	enforce	enforce	VERB
ftr-370	1596	26	an	an	DET
ftr-370	1596	27	oral	oral	ADJ
ftr-370	1596	28	agreement	agreement	NOUN
ftr-370	1596	29	if	if	SCONJ
ftr-370	1596	30	unjust	unjust	ADJ
ftr-370	1596	31	enrichment	enrichment	NOUN
ftr-370	1596	32	would	would	AUX
ftr-370	1596	33	occur	occur	VERB
ftr-370	1596	34	if	if	SCONJ
ftr-370	1596	35	the	the	DET
ftr-370	1596	36	oral	oral	ADJ
ftr-370	1596	37	agreement	agreement	NOUN
ftr-370	1596	38	were	be	AUX
ftr-370	1596	39	not	not	PART
ftr-370	1596	40	enforced	enforce	VERB
ftr-370	1596	41	,	,	PUNCT
ftr-370	1596	42	”	"	PUNCT
ftr-370	1596	43	and	and	CCONJ
ftr-370	1596	44	,	,	PUNCT
ftr-370	1596	45	in	in	ADP
ftr-370	1596	46	any	any	DET
ftr-370	1596	47	event	event	NOUN
ftr-370	1596	48	,	,	PUNCT
ftr-370	1596	49	“	"	PUNCT
ftr-370	1596	50	vdn	vdn	ADJ
ftr-370	1596	51	’s	’s	PART
ftr-370	1596	52	conduct	conduct	NOUN
ftr-370	1596	53	in	in	ADP
ftr-370	1596	54	actually	actually	ADV
ftr-370	1596	55	making	make	VERB
ftr-370	1596	56	payments	payment	NOUN
ftr-370	1596	57	to	to	ADP
ftr-370	1596	58	virginia	virginia	PROPN
ftr-370	1596	59	,	,	PUNCT
ftr-370	1596	60	which	which	PRON
ftr-370	1596	61	related	relate	VERB
ftr-370	1596	62	to	to	ADP
ftr-370	1596	63	virginia	virginia	PROPN
ftr-370	1596	64	’s	’s	PART
ftr-370	1596	65	loan	loan	NOUN
ftr-370	1596	66	to	to	ADP
ftr-370	1596	67	ct	ct	PROPN
ftr-370	1596	68	and	and	CCONJ
ftr-370	1596	69	to	to	ADP
ftr-370	1596	70	ct	ct	PROPN
ftr-370	1596	71	’s	’s	NOUN
ftr-370	1596	72	transfer	transfer	NOUN
ftr-370	1596	73	of	of	ADP
ftr-370	1596	74	the	the	DET
ftr-370	1596	75	working	working	NOUN
ftr-370	1596	76	model	model	NOUN
ftr-370	1596	77	to	to	PART
ftr-370	1596	78	vdn	vdn	VERB
ftr-370	1596	79	,	,	PUNCT
ftr-370	1596	80	establish	establish	VERB
ftr-370	1596	81	the	the	DET
ftr-370	1596	82	loan	loan	NOUN
ftr-370	1596	83	repayment	repayment	NOUN
ftr-370	1596	84	character	character	NOUN
ftr-370	1596	85	of	of	ADP
ftr-370	1596	86	the	the	DET
ftr-370	1596	87	payments	payment	NOUN
ftr-370	1596	88	and	and	CCONJ
ftr-370	1596	89	the	the	DET
ftr-370	1596	90	principal	principal	NOUN
ftr-370	1596	91	and	and	CCONJ
ftr-370	1596	92	interest	interest	NOUN
ftr-370	1596	93	nature	nature	NOUN
ftr-370	1596	94	thereof	thereof	ADV
ftr-370	1596	95	.	.	PUNCT
ftr-370	1596	96	”	"	PUNCT
ftr-370	1597	1	2	2	NUM
ftr-370	1597	2	.	.	PUNCT
ftr-370	1597	3	section	section	NOUN
ftr-370	1597	4	162(k	162(k	PROPN
ftr-370	1597	5	)	)	PUNCT
ftr-370	1597	6	’s	’s	PART
ftr-370	1597	7	bite	bite	NOUN
ftr-370	1597	8	is	be	AUX
ftr-370	1597	9	as	as	ADV
ftr-370	1597	10	loud	loud	ADJ
ftr-370	1597	11	as	as	ADP
ftr-370	1597	12	its	its	PRON
ftr-370	1597	13	bark	bark	NOUN
ftr-370	1597	14	.	.	PUNCT
ftr-370	1598	1	ralston	ralston	PROPN
ftr-370	1598	2	purina	purina	PROPN
ftr-370	1598	3	co.	co.	PROPN
ftr-370	1599	1	v.	v.	PROPN
ftr-370	1599	2	commissioner	commissioner	PROPN
ftr-370	1599	3	,	,	PUNCT
ftr-370	1599	4	131	131	NUM
ftr-370	1599	5	t.c	t.c	PROPN
ftr-370	1599	6	.	.	PUNCT
ftr-370	1600	1	no	no	INTJ
ftr-370	1600	2	.	.	NOUN
ftr-370	1600	3	4	4	NUM
ftr-370	1600	4	(	(	PUNCT
ftr-370	1600	5	9/10/08	9/10/08	NUM
ftr-370	1600	6	)	)	PUNCT
ftr-370	1600	7	.	.	PUNCT
ftr-370	1601	1	ralston	ralston	PROPN
ftr-370	1601	2	purina	purina	PROPN
ftr-370	1601	3	claimed	claim	VERB
ftr-370	1601	4	a	a	DET
ftr-370	1601	5	deduction	deduction	NOUN
ftr-370	1601	6	under	under	ADP
ftr-370	1601	7	§	§	PROPN
ftr-370	1601	8	404(k	404(k	PROPN
ftr-370	1601	9	)	)	PUNCT
ftr-370	1601	10	for	for	ADP
ftr-370	1601	11	payments	payment	NOUN
ftr-370	1601	12	made	make	VERB
ftr-370	1601	13	to	to	ADP
ftr-370	1601	14	its	its	PRON
ftr-370	1601	15	esop	esop	NOUN
ftr-370	1601	16	in	in	ADP
ftr-370	1601	17	redemption	redemption	NOUN
ftr-370	1601	18	of	of	ADP
ftr-370	1601	19	ralston	ralston	PROPN
ftr-370	1601	20	purina	purina	PROPN
ftr-370	1601	21	preferred	prefer	VERB
ftr-370	1601	22	stock	stock	NOUN
ftr-370	1601	23	owned	own	VERB
ftr-370	1601	24	by	by	ADP
ftr-370	1601	25	the	the	DET
ftr-370	1601	26	esop	esop	PROPN
ftr-370	1601	27	to	to	PART
ftr-370	1601	28	fund	fund	VERB
ftr-370	1601	29	distributions	distribution	NOUN
ftr-370	1601	30	to	to	ADP
ftr-370	1601	31	employees	employee	NOUN
ftr-370	1601	32	terminating	terminate	VERB
ftr-370	1601	33	participation	participation	NOUN
ftr-370	1601	34	in	in	ADP
ftr-370	1601	35	the	the	DET
ftr-370	1601	36	esop	esop	PROPN
ftr-370	1601	37	.	.	PUNCT
ftr-370	1602	1	the	the	DET
ftr-370	1602	2	commissioner	commissioner	NOUN
ftr-370	1602	3	argued	argue	VERB
ftr-370	1602	4	the	the	DET
ftr-370	1602	5	redemption	redemption	NOUN
ftr-370	1602	6	payments	payment	NOUN
ftr-370	1602	7	were	be	AUX
ftr-370	1602	8	not	not	PART
ftr-370	1602	9	deductible	deductible	ADJ
ftr-370	1602	10	under	under	ADP
ftr-370	1602	11	either	either	CCONJ
ftr-370	1602	12	§	§	PROPN
ftr-370	1602	13	404(k)(1	404(k)(1	NOUN
ftr-370	1602	14	)	)	PUNCT
ftr-370	1602	15	or	or	CCONJ
ftr-370	1602	16	(	(	PUNCT
ftr-370	1602	17	5	5	NUM
ftr-370	1602	18	)	)	PUNCT
ftr-370	1602	19	,	,	PUNCT
ftr-370	1602	20	or	or	CCONJ
ftr-370	1602	21	alternatively	alternatively	ADV
ftr-370	1602	22	that	that	DET
ftr-370	1602	23	deduction	deduction	NOUN
ftr-370	1602	24	was	be	AUX
ftr-370	1602	25	barred	bar	VERB
ftr-370	1602	26	by	by	ADP
ftr-370	1602	27	§	§	NOUN
ftr-370	1602	28	162(k	162(k	PROPN
ftr-370	1602	29	)	)	PUNCT
ftr-370	1602	30	.	.	PUNCT
ftr-370	1603	1	the	the	DET
ftr-370	1603	2	tax	tax	NOUN
ftr-370	1603	3	court	court	NOUN
ftr-370	1603	4	,	,	PUNCT
ftr-370	1603	5	in	in	ADP
ftr-370	1603	6	a	a	DET
ftr-370	1603	7	unanimous	unanimous	ADJ
ftr-370	1603	8	reviewed	review	VERB
ftr-370	1603	9	opinion	opinion	NOUN
ftr-370	1603	10	by	by	ADP
ftr-370	1603	11	judge	judge	PROPN
ftr-370	1603	12	nims	nims	PROPN
ftr-370	1603	13	,	,	PUNCT
ftr-370	1603	14	held	hold	VERB
ftr-370	1603	15	that	that	SCONJ
ftr-370	1603	16	because	because	SCONJ
ftr-370	1603	17	ralston	ralston	PROPN
ftr-370	1603	18	purina	purina	PROPN
ftr-370	1603	19	’s	’s	PART
ftr-370	1603	20	payments	payment	NOUN
ftr-370	1603	21	were	be	AUX
ftr-370	1603	22	“	"	PUNCT
ftr-370	1603	23	in	in	ADP
ftr-370	1603	24	connection	connection	NOUN
ftr-370	1603	25	with	with	ADP
ftr-370	1603	26	the	the	DET
ftr-370	1603	27	redemption	redemption	NOUN
ftr-370	1603	28	of	of	ADP
ftr-370	1603	29	its	its	PRON
ftr-370	1603	30	own	own	ADJ
ftr-370	1603	31	stock	stock	NOUN
ftr-370	1603	32	,	,	PUNCT
ftr-370	1603	33	”	"	PUNCT
ftr-370	1603	34	§	§	PROPN
ftr-370	1603	35	162(k	162(k	PROPN
ftr-370	1603	36	)	)	PUNCT
ftr-370	1603	37	applied	apply	VERB
ftr-370	1603	38	to	to	PART
ftr-370	1603	39	disallow	disallow	VERB
ftr-370	1603	40	the	the	DET
ftr-370	1603	41	deduction	deduction	NOUN
ftr-370	1603	42	.	.	PUNCT
ftr-370	1604	1	the	the	DET
ftr-370	1604	2	tax	tax	NOUN
ftr-370	1604	3	court	court	NOUN
ftr-370	1604	4	refused	refuse	VERB
ftr-370	1604	5	to	to	PART
ftr-370	1604	6	follow	follow	VERB
ftr-370	1604	7	the	the	DET
ftr-370	1604	8	contrary	contrary	ADJ
ftr-370	1604	9	opinion	opinion	NOUN
ftr-370	1604	10	on	on	ADP
ftr-370	1604	11	almost	almost	ADV
ftr-370	1604	12	identical	identical	ADJ
ftr-370	1604	13	facts	fact	NOUN
ftr-370	1604	14	in	in	ADP
ftr-370	1604	15	boise	boise	PROPN
ftr-370	1604	16	cascade	cascade	PROPN
ftr-370	1604	17	corp	corp	PROPN
ftr-370	1604	18	.	.	PROPN
ftr-370	1605	1	v.	v.	PROPN
ftr-370	1605	2	united	united	PROPN
ftr-370	1605	3	states	states	PROPN
ftr-370	1605	4	,	,	PUNCT
ftr-370	1605	5	329	329	NUM
ftr-370	1605	6	f.3d	f.3d	NUM
ftr-370	1605	7	751	751	NUM
ftr-370	1605	8	(	(	PUNCT
ftr-370	1605	9	9th	9th	ADJ
ftr-370	1605	10	cir	cir	NOUN
ftr-370	1605	11	.	.	PROPN
ftr-370	1605	12	2003	2003	NUM
ftr-370	1605	13	)	)	PUNCT
ftr-370	1605	14	.	.	PUNCT
ftr-370	1606	1	in	in	ADP
ftr-370	1606	2	boise	boise	PROPN
ftr-370	1606	3	cascade	cascade	NOUN
ftr-370	1606	4	the	the	DET
ftr-370	1606	5	ninth	ninth	ADJ
ftr-370	1606	6	circuit	circuit	NOUN
ftr-370	1606	7	interpreted	interpret	VERB
ftr-370	1606	8	the	the	DET
ftr-370	1606	9	phrase	phrase	NOUN
ftr-370	1606	10	“	"	PUNCT
ftr-370	1606	11	in	in	ADP
ftr-370	1606	12	connection	connection	NOUN
ftr-370	1606	13	with	with	ADP
ftr-370	1606	14	”	"	PUNCT
ftr-370	1606	15	to	to	PART
ftr-370	1606	16	include	include	VERB
ftr-370	1606	17	only	only	ADJ
ftr-370	1606	18	expenses	expense	NOUN
ftr-370	1606	19	that	that	PRON
ftr-370	1606	20	have	have	VERB
ftr-370	1606	21	their	their	PRON
ftr-370	1606	22	origin	origin	NOUN
ftr-370	1606	23	in	in	ADP
ftr-370	1606	24	a	a	DET
ftr-370	1606	25	stock	stock	NOUN
ftr-370	1606	26	redemption	redemption	NOUN
ftr-370	1606	27	transaction	transaction	NOUN
ftr-370	1606	28	,	,	PUNCT
ftr-370	1606	29	excluding	exclude	VERB
ftr-370	1606	30	expenses	expense	NOUN
ftr-370	1606	31	that	that	PRON
ftr-370	1606	32	have	have	VERB
ftr-370	1606	33	their	their	PRON
ftr-370	1606	34	origin	origin	NOUN
ftr-370	1606	35	in	in	ADP
ftr-370	1606	36	a	a	DET
ftr-370	1606	37	“	"	PUNCT
ftr-370	1606	38	separate	separate	ADJ
ftr-370	1606	39	,	,	PUNCT
ftr-370	1606	40	although	although	SCONJ
ftr-370	1606	41	related	relate	VERB
ftr-370	1606	42	,	,	PUNCT
ftr-370	1606	43	transaction	transaction	NOUN
ftr-370	1606	44	”	"	PUNCT
ftr-370	1606	45	.	.	PUNCT
ftr-370	1607	1	the	the	DET
ftr-370	1607	2	tax	tax	NOUN
ftr-370	1607	3	court	court	NOUN
ftr-370	1607	4	previously	previously	ADV
ftr-370	1607	5	had	have	AUX
ftr-370	1607	6	rejected	reject	VERB
ftr-370	1607	7	the	the	DET
ftr-370	1607	8	ninth	ninth	ADJ
ftr-370	1607	9	circuit	circuit	NOUN
ftr-370	1607	10	’s	’s	PART
ftr-370	1607	11	narrow	narrow	ADJ
ftr-370	1607	12	interpretation	interpretation	NOUN
ftr-370	1607	13	of	of	ADP
ftr-370	1607	14	the	the	DET
ftr-370	1607	15	phrase	phrase	NOUN
ftr-370	1607	16	“	"	PUNCT
ftr-370	1607	17	in	in	ADP
ftr-370	1607	18	connection	connection	NOUN
ftr-370	1607	19	with	with	ADP
ftr-370	1607	20	”	"	PUNCT
ftr-370	1607	21	in	in	ADP
ftr-370	1607	22	fort	fort	PROPN
ftr-370	1607	23	howard	howard	PROPN
ftr-370	1607	24	corp	corp	PROPN
ftr-370	1607	25	.	.	PROPN
ftr-370	1607	26	&	&	CCONJ
ftr-370	1607	27	subs	subs	PROPN
ftr-370	1607	28	.	.	PUNCT
ftr-370	1608	1	v.	v.	ADP
ftr-370	1608	2	commissioner,103	commissioner,103	PROPN
ftr-370	1608	3	t.c	t.c	PROPN
ftr-370	1608	4	.	.	PROPN
ftr-370	1608	5	345	345	NUM
ftr-370	1608	6	(	(	PUNCT
ftr-370	1608	7	1994	1994	NUM
ftr-370	1608	8	)	)	PUNCT
ftr-370	1608	9	,	,	PUNCT
ftr-370	1609	1	and	and	CCONJ
ftr-370	1609	2	did	do	VERB
ftr-370	1609	3	so	so	ADV
ftr-370	1609	4	again	again	ADV
ftr-370	1609	5	in	in	ADP
ftr-370	1609	6	ralston	ralston	PROPN
ftr-370	1609	7	purina	purina	PROPN
ftr-370	1609	8	.	.	PUNCT
ftr-370	1610	1	the	the	DET
ftr-370	1610	2	court	court	NOUN
ftr-370	1610	3	rejected	reject	VERB
ftr-370	1610	4	ralston	ralston	PROPN
ftr-370	1610	5	purina	purina	PROPN
ftr-370	1610	6	’s	’s	PART
ftr-370	1610	7	argument	argument	NOUN
ftr-370	1610	8	that	that	SCONJ
ftr-370	1610	9	because	because	SCONJ
ftr-370	1610	10	the	the	DET
ftr-370	1610	11	payments	payment	NOUN
ftr-370	1610	12	were	be	AUX
ftr-370	1610	13	an	an	DET
ftr-370	1610	14	applicable	applicable	ADJ
ftr-370	1610	15	dividend	dividend	NOUN
ftr-370	1610	16	under	under	ADP
ftr-370	1610	17	404(k	404(k	PROPN
ftr-370	1610	18	)	)	PUNCT
ftr-370	1610	19	,	,	PUNCT
ftr-370	1610	20	the	the	DET
ftr-370	1610	21	transaction	transaction	NOUN
ftr-370	1610	22	was	be	AUX
ftr-370	1610	23	excepted	except	VERB
ftr-370	1610	24	from	from	ADP
ftr-370	1610	25	the	the	DET
ftr-370	1610	26	application	application	NOUN
ftr-370	1610	27	of	of	ADP
ftr-370	1610	28	§	§	PROPN
ftr-370	1610	29	162(k	162(k	PROPN
ftr-370	1610	30	)	)	PUNCT
ftr-370	1610	31	under	under	ADP
ftr-370	1610	32	§	§	PROPN
ftr-370	1610	33	162(k)(2)(a)(ii	162(k)(2)(a)(ii	NUM
ftr-370	1610	34	)	)	PUNCT
ftr-370	1610	35	.	.	PUNCT
ftr-370	1611	1	the	the	DET
ftr-370	1611	2	tax	tax	NOUN
ftr-370	1611	3	court	court	NOUN
ftr-370	1611	4	reasoned	reason	VERB
ftr-370	1611	5	that	that	SCONJ
ftr-370	1611	6	the	the	DET
ftr-370	1611	7	entire	entire	ADJ
ftr-370	1611	8	transaction	transaction	NOUN
ftr-370	1611	9	potentially	potentially	ADV
ftr-370	1611	10	deductible	deductible	ADJ
ftr-370	1611	11	as	as	ADP
ftr-370	1611	12	an	an	DET
ftr-370	1611	13	applicable	applicable	ADJ
ftr-370	1611	14	dividend	dividend	NOUN
ftr-370	1611	15	under	under	ADP
ftr-370	1611	16	§	§	PROPN
ftr-370	1611	17	404(k	404(k	PROPN
ftr-370	1611	18	)	)	PUNCT
ftr-370	1611	19	—	—	PUNCT
ftr-370	1611	20	payment	payment	NOUN
ftr-370	1611	21	from	from	ADP
ftr-370	1611	22	the	the	DET
ftr-370	1611	23	corporation	corporation	NOUN
ftr-370	1611	24	to	to	ADP
ftr-370	1611	25	the	the	DET
ftr-370	1611	26	esop	esop	PROPN
ftr-370	1611	27	and	and	CCONJ
ftr-370	1611	28	the	the	DET
ftr-370	1611	29	distribution	distribution	NOUN
ftr-370	1611	30	to	to	ADP
ftr-370	1611	31	the	the	DET
ftr-370	1611	32	esop	esop	PROPN
ftr-370	1611	33	participants	participant	NOUN
ftr-370	1611	34	—	—	PUNCT
ftr-370	1611	35	must	must	AUX
ftr-370	1611	36	also	also	ADV
ftr-370	1611	37	pass	pass	VERB
ftr-370	1611	38	muster	muster	NOUN
ftr-370	1611	39	under	under	ADP
ftr-370	1611	40	§	§	NOUN
ftr-370	1611	41	162(k	162(k	NOUN
ftr-370	1611	42	)	)	PUNCT
ftr-370	1611	43	,	,	PUNCT
ftr-370	1611	44	and	and	CCONJ
ftr-370	1611	45	that	that	SCONJ
ftr-370	1611	46	the	the	DET
ftr-370	1611	47	“	"	PUNCT
ftr-370	1611	48	otherwise	otherwise	ADV
ftr-370	1611	49	allowable	allowable	ADJ
ftr-370	1611	50	”	"	PUNCT
ftr-370	1611	51	deduction	deduction	NOUN
ftr-370	1611	52	was	be	AUX
ftr-370	1611	53	disallowed	disallow	VERB
ftr-370	1611	54	because	because	SCONJ
ftr-370	1611	55	the	the	DET
ftr-370	1611	56	payment	payment	NOUN
ftr-370	1611	57	was	be	AUX
ftr-370	1611	58	“	"	PUNCT
ftr-370	1611	59	in	in	ADP
ftr-370	1611	60	connection	connection	NOUN
ftr-370	1611	61	with	with	ADP
ftr-370	1611	62	”	"	PUNCT
ftr-370	1611	63	a	a	DET
ftr-370	1611	64	repurchase	repurchase	NOUN
ftr-370	1611	65	of	of	ADP
ftr-370	1611	66	stock	stock	NOUN
ftr-370	1611	67	.	.	PUNCT
ftr-370	1612	1	•	•	NOUN
ftr-370	1612	2	this	this	PRON
ftr-370	1612	3	is	be	AUX
ftr-370	1612	4	the	the	DET
ftr-370	1612	5	same	same	ADJ
ftr-370	1612	6	result	result	NOUN
ftr-370	1612	7	reached	reach	VERB
ftr-370	1612	8	in	in	ADP
ftr-370	1612	9	conopco	conopco	PROPN
ftr-370	1612	10	,	,	PUNCT
ftr-370	1612	11	inc	inc	PROPN
ftr-370	1612	12	.	.	PROPN
ftr-370	1613	1	v.	v.	PROPN
ftr-370	1613	2	united	united	PROPN
ftr-370	1613	3	states	states	PROPN
ftr-370	1613	4	,	,	PUNCT
ftr-370	1613	5	100	100	NUM
ftr-370	1613	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	1613	7	2007	2007	NUM
ftr-370	1613	8	-	-	SYM
ftr-370	1613	9	5296	5296	NUM
ftr-370	1613	10	(	(	PUNCT
ftr-370	1613	11	d.	d.	PROPN
ftr-370	1613	12	n.j	n.j	PROPN
ftr-370	1613	13	.	.	PROPN
ftr-370	1613	14	7/18/07	7/18/07	NUM
ftr-370	1613	15	)	)	PUNCT
ftr-370	1613	16	.	.	PUNCT
ftr-370	1614	1	2009	2009	NUM
ftr-370	1614	2	]	]	PUNCT
ftr-370	1614	3	recent	recent	ADJ
ftr-370	1614	4	developments	development	NOUN
ftr-370	1614	5	in	in	ADP
ftr-370	1614	6	federal	federal	ADJ
ftr-370	1614	7	income	income	NOUN
ftr-370	1614	8	taxation	taxation	NOUN
ftr-370	1614	9	353	353	NUM
ftr-370	1614	10	3	3	NUM
ftr-370	1614	11	.	.	PUNCT
ftr-370	1615	1	the	the	DET
ftr-370	1615	2	tax	tax	NOUN
ftr-370	1615	3	court	court	NOUN
ftr-370	1615	4	is	be	AUX
ftr-370	1615	5	bearish	bearish	ADJ
ftr-370	1615	6	on	on	ADP
ftr-370	1615	7	merrill	merrill	PROPN
ftr-370	1615	8	lynch	lynch	PROPN
ftr-370	1615	9	.	.	PUNCT
ftr-370	1616	1	merrill	merrill	PROPN
ftr-370	1616	2	lynch	lynch	PROPN
ftr-370	1616	3	&	&	CCONJ
ftr-370	1616	4	co.	co.	PROPN
ftr-370	1617	1	v.	v.	PROPN
ftr-370	1617	2	commissioner	commissioner	PROPN
ftr-370	1617	3	,	,	PUNCT
ftr-370	1617	4	120	120	NUM
ftr-370	1617	5	t.c	t.c	PROPN
ftr-370	1617	6	.	.	PROPN
ftr-370	1617	7	12	12	NUM
ftr-370	1617	8	(	(	PUNCT
ftr-370	1617	9	1/15/03	1/15/03	NUM
ftr-370	1617	10	)	)	PUNCT
ftr-370	1617	11	.	.	PUNCT
ftr-370	1618	1	in	in	ADP
ftr-370	1618	2	1986	1986	NUM
ftr-370	1618	3	and	and	CCONJ
ftr-370	1618	4	1987	1987	NUM
ftr-370	1618	5	merrill	merrill	PROPN
ftr-370	1618	6	lynch	lynch	PROPN
ftr-370	1618	7	structured	structure	VERB
ftr-370	1618	8	several	several	ADJ
ftr-370	1618	9	transactions	transaction	NOUN
ftr-370	1618	10	to	to	PART
ftr-370	1618	11	sell	sell	VERB
ftr-370	1618	12	certain	certain	ADJ
ftr-370	1618	13	assets	asset	NOUN
ftr-370	1618	14	of	of	ADP
ftr-370	1618	15	first	first	ADJ
ftr-370	1618	16	-	-	PUNCT
ftr-370	1618	17	tier	tier	NOUN
ftr-370	1618	18	and	and	CCONJ
ftr-370	1618	19	second	second	ADJ
ftr-370	1618	20	-	-	PUNCT
ftr-370	1618	21	tier	tier	NOUN
ftr-370	1618	22	subsidiaries	subsidiary	NOUN
ftr-370	1618	23	and	and	CCONJ
ftr-370	1618	24	not	not	PART
ftr-370	1618	25	only	only	ADV
ftr-370	1618	26	eliminate	eliminate	VERB
ftr-370	1618	27	any	any	DET
ftr-370	1618	28	tax	tax	NOUN
ftr-370	1618	29	on	on	ADP
ftr-370	1618	30	the	the	DET
ftr-370	1618	31	gains	gain	NOUN
ftr-370	1618	32	,	,	PUNCT
ftr-370	1618	33	but	but	CCONJ
ftr-370	1618	34	to	to	PART
ftr-370	1618	35	create	create	VERB
ftr-370	1618	36	losses	loss	NOUN
ftr-370	1618	37	.	.	PUNCT
ftr-370	1619	1	to	to	PART
ftr-370	1619	2	take	take	VERB
ftr-370	1619	3	advantage	advantage	NOUN
ftr-370	1619	4	of	of	ADP
ftr-370	1619	5	the	the	DET
ftr-370	1619	6	interaction	interaction	NOUN
ftr-370	1619	7	of	of	ADP
ftr-370	1619	8	the	the	DET
ftr-370	1619	9	consolidated	consolidated	ADJ
ftr-370	1619	10	return	return	NOUN
ftr-370	1619	11	regulations	regulation	NOUN
ftr-370	1619	12	and	and	CCONJ
ftr-370	1619	13	§	§	PROPN
ftr-370	1619	14	304	304	NUM
ftr-370	1619	15	[	[	X
ftr-370	1619	16	before	before	ADP
ftr-370	1619	17	the	the	DET
ftr-370	1619	18	promulgation	promulgation	NOUN
ftr-370	1619	19	of	of	ADP
ftr-370	1619	20	reg	reg	NOUN
ftr-370	1619	21	.	.	PUNCT
ftr-370	1620	1	§	§	PROPN
ftr-370	1620	2	1.1502	1.1502	NUM
ftr-370	1620	3	-	-	PUNCT
ftr-370	1620	4	80(b	80(b	NUM
ftr-370	1620	5	)	)	PUNCT
ftr-370	1620	6	,	,	PUNCT
ftr-370	1620	7	rendering	render	VERB
ftr-370	1620	8	§	§	PROPN
ftr-370	1620	9	304	304	NUM
ftr-370	1620	10	inoperative	inoperative	ADJ
ftr-370	1620	11	in	in	ADP
ftr-370	1620	12	consolidated	consolidated	ADJ
ftr-370	1620	13	returns	return	NOUN
ftr-370	1620	14	]	]	PUNCT
ftr-370	1620	15	,	,	PUNCT
ftr-370	1620	16	merrill	merrill	PROPN
ftr-370	1620	17	lynch	lynch	PROPN
ftr-370	1620	18	caused	cause	VERB
ftr-370	1620	19	the	the	DET
ftr-370	1620	20	subsidiaries	subsidiary	NOUN
ftr-370	1620	21	holding	hold	VERB
ftr-370	1620	22	the	the	DET
ftr-370	1620	23	assets	asset	NOUN
ftr-370	1620	24	to	to	PART
ftr-370	1620	25	drop	drop	VERB
ftr-370	1620	26	the	the	DET
ftr-370	1620	27	assets	asset	NOUN
ftr-370	1620	28	to	to	PART
ftr-370	1620	29	be	be	AUX
ftr-370	1620	30	retained	retain	VERB
ftr-370	1620	31	into	into	ADP
ftr-370	1620	32	new	new	ADJ
ftr-370	1620	33	lower	low	ADJ
ftr-370	1620	34	level	level	NOUN
ftr-370	1620	35	subsidiaries	subsidiary	NOUN
ftr-370	1620	36	[	[	X
ftr-370	1620	37	in	in	ADP
ftr-370	1620	38	§	§	PROPN
ftr-370	1620	39	351	351	NUM
ftr-370	1620	40	transactions	transaction	NOUN
ftr-370	1620	41	]	]	PUNCT
ftr-370	1620	42	,	,	PUNCT
ftr-370	1620	43	following	follow	VERB
ftr-370	1620	44	which	which	PRON
ftr-370	1620	45	the	the	DET
ftr-370	1620	46	new	new	ADJ
ftr-370	1620	47	subsidiaries	subsidiary	NOUN
ftr-370	1620	48	were	be	AUX
ftr-370	1620	49	sold	sell	VERB
ftr-370	1620	50	cross	cross	NOUN
ftr-370	1620	51	chain	chain	NOUN
ftr-370	1620	52	to	to	ADP
ftr-370	1620	53	other	other	ADJ
ftr-370	1620	54	merrill	merrill	PROPN
ftr-370	1620	55	lynch	lynch	PROPN
ftr-370	1620	56	subsidiaries	subsidiary	NOUN
ftr-370	1620	57	.	.	PUNCT
ftr-370	1621	1	the	the	DET
ftr-370	1621	2	sales	sale	NOUN
ftr-370	1621	3	proceeds	proceed	NOUN
ftr-370	1621	4	were	be	AUX
ftr-370	1621	5	then	then	ADV
ftr-370	1621	6	distributed	distribute	VERB
ftr-370	1621	7	to	to	ADP
ftr-370	1621	8	its	its	PRON
ftr-370	1621	9	parent	parent	NOUN
ftr-370	1621	10	by	by	ADP
ftr-370	1621	11	the	the	DET
ftr-370	1621	12	subsidiary	subsidiary	NOUN
ftr-370	1621	13	to	to	PART
ftr-370	1621	14	be	be	AUX
ftr-370	1621	15	sold	sell	VERB
ftr-370	1621	16	,	,	PUNCT
ftr-370	1621	17	and	and	CCONJ
ftr-370	1621	18	that	that	DET
ftr-370	1621	19	subsidiary	subsidiary	NOUN
ftr-370	1621	20	was	be	AUX
ftr-370	1621	21	then	then	ADV
ftr-370	1621	22	sold	sell	VERB
ftr-370	1621	23	.	.	PUNCT
ftr-370	1622	1	the	the	DET
ftr-370	1622	2	plan	plan	NOUN
ftr-370	1622	3	was	be	AUX
ftr-370	1622	4	that	that	SCONJ
ftr-370	1622	5	the	the	DET
ftr-370	1622	6	cross	cross	ADJ
ftr-370	1622	7	-	-	ADJ
ftr-370	1622	8	chain	chain	ADJ
ftr-370	1622	9	sale	sale	NOUN
ftr-370	1622	10	would	would	AUX
ftr-370	1622	11	be	be	AUX
ftr-370	1622	12	recharacterized	recharacterize	VERB
ftr-370	1622	13	as	as	ADP
ftr-370	1622	14	a	a	DET
ftr-370	1622	15	dividend	dividend	NOUN
ftr-370	1622	16	under	under	ADP
ftr-370	1622	17	§	§	PROPN
ftr-370	1622	18	304	304	NUM
ftr-370	1622	19	,	,	PUNCT
ftr-370	1622	20	which	which	PRON
ftr-370	1622	21	would	would	AUX
ftr-370	1622	22	result	result	VERB
ftr-370	1622	23	in	in	ADP
ftr-370	1622	24	a	a	DET
ftr-370	1622	25	basis	basis	NOUN
ftr-370	1622	26	increase	increase	NOUN
ftr-370	1622	27	under	under	ADP
ftr-370	1622	28	reg	reg	NOUN
ftr-370	1622	29	.	.	PUNCT
ftr-370	1623	1	§	§	PROPN
ftr-370	1623	2	§	§	PROPN
ftr-370	1623	3	1.1502	1.1502	NUM
ftr-370	1623	4	-	-	SYM
ftr-370	1623	5	32	32	NUM
ftr-370	1623	6	and	and	CCONJ
ftr-370	1623	7	-33	-33	NUM
ftr-370	1624	1	[	[	X
ftr-370	1624	2	as	as	ADP
ftr-370	1624	3	then	then	ADV
ftr-370	1624	4	in	in	ADP
ftr-370	1624	5	effect	effect	NOUN
ftr-370	1624	6	]	]	PUNCT
ftr-370	1624	7	in	in	ADP
ftr-370	1624	8	the	the	DET
ftr-370	1624	9	stock	stock	NOUN
ftr-370	1624	10	of	of	ADP
ftr-370	1624	11	the	the	DET
ftr-370	1624	12	subsidiaries	subsidiary	NOUN
ftr-370	1624	13	to	to	PART
ftr-370	1624	14	be	be	AUX
ftr-370	1624	15	sold	sell	VERB
ftr-370	1624	16	.	.	PUNCT
ftr-370	1625	1	the	the	DET
ftr-370	1625	2	irs	irs	PROPN
ftr-370	1625	3	did	do	AUX
ftr-370	1625	4	not	not	PART
ftr-370	1625	5	contest	contest	VERB
ftr-370	1625	6	that	that	SCONJ
ftr-370	1625	7	§	§	PROPN
ftr-370	1625	8	304	304	NUM
ftr-370	1625	9	applied	apply	VERB
ftr-370	1625	10	,	,	PUNCT
ftr-370	1625	11	but	but	CCONJ
ftr-370	1625	12	responded	respond	VERB
ftr-370	1625	13	that	that	SCONJ
ftr-370	1625	14	the	the	DET
ftr-370	1625	15	“	"	PUNCT
ftr-370	1625	16	distributions	distribution	NOUN
ftr-370	1625	17	”	"	PUNCT
ftr-370	1625	18	coupled	couple	VERB
ftr-370	1625	19	with	with	ADP
ftr-370	1625	20	the	the	DET
ftr-370	1625	21	sales	sale	NOUN
ftr-370	1625	22	of	of	ADP
ftr-370	1625	23	the	the	DET
ftr-370	1625	24	subsidiaries	subsidiary	NOUN
ftr-370	1625	25	outside	outside	ADP
ftr-370	1625	26	the	the	DET
ftr-370	1625	27	group	group	NOUN
ftr-370	1625	28	were	be	AUX
ftr-370	1625	29	part	part	NOUN
ftr-370	1625	30	of	of	ADP
ftr-370	1625	31	a	a	DET
ftr-370	1625	32	firm	firm	ADJ
ftr-370	1625	33	and	and	CCONJ
ftr-370	1625	34	fixed	fix	VERB
ftr-370	1625	35	plan	plan	NOUN
ftr-370	1625	36	by	by	ADP
ftr-370	1625	37	the	the	DET
ftr-370	1625	38	subsidiaries	subsidiary	NOUN
ftr-370	1625	39	that	that	PRON
ftr-370	1625	40	were	be	AUX
ftr-370	1625	41	sold	sell	VERB
ftr-370	1625	42	outside	outside	ADP
ftr-370	1625	43	the	the	DET
ftr-370	1625	44	group	group	NOUN
ftr-370	1625	45	to	to	PART
ftr-370	1625	46	dispose	dispose	VERB
ftr-370	1625	47	of	of	ADP
ftr-370	1625	48	the	the	DET
ftr-370	1625	49	stock	stock	NOUN
ftr-370	1625	50	of	of	ADP
ftr-370	1625	51	the	the	DET
ftr-370	1625	52	lower	low	ADJ
ftr-370	1625	53	tier	tier	NOUN
ftr-370	1625	54	subsidiaries	subsidiary	NOUN
ftr-370	1625	55	that	that	PRON
ftr-370	1625	56	had	have	AUX
ftr-370	1625	57	been	be	AUX
ftr-370	1625	58	sold	sell	VERB
ftr-370	1625	59	cross	cross	NOUN
ftr-370	1625	60	chain	chain	NOUN
ftr-370	1625	61	.	.	PUNCT
ftr-370	1626	1	therefore	therefore	ADV
ftr-370	1626	2	,	,	PUNCT
ftr-370	1626	3	even	even	ADV
ftr-370	1626	4	after	after	ADP
ftr-370	1626	5	applying	apply	VERB
ftr-370	1626	6	§	§	PROPN
ftr-370	1626	7	304	304	NUM
ftr-370	1626	8	the	the	DET
ftr-370	1626	9	distributions	distribution	NOUN
ftr-370	1626	10	were	be	AUX
ftr-370	1626	11	treated	treat	VERB
ftr-370	1626	12	as	as	ADP
ftr-370	1626	13	amounts	amount	NOUN
ftr-370	1626	14	received	receive	VERB
ftr-370	1626	15	in	in	ADP
ftr-370	1626	16	a	a	DET
ftr-370	1626	17	redemption	redemption	NOUN
ftr-370	1626	18	under	under	ADP
ftr-370	1626	19	§	§	PROPN
ftr-370	1626	20	302(b)(3	302(b)(3	NUM
ftr-370	1626	21	)	)	PUNCT
ftr-370	1627	1	[	[	X
ftr-370	1627	2	applying	apply	VERB
ftr-370	1627	3	zenz	zenz	NOUN
ftr-370	1627	4	v.	v.	ADP
ftr-370	1627	5	quinlivan	quinlivan	PROPN
ftr-370	1627	6	,	,	PUNCT
ftr-370	1627	7	213	213	NUM
ftr-370	1627	8	f.2d	f.2d	X
ftr-370	1627	9	913	913	NUM
ftr-370	1627	10	(	(	PUNCT
ftr-370	1627	11	6th	6th	ADJ
ftr-370	1627	12	cir	cir	NOUN
ftr-370	1627	13	.	.	PUNCT
ftr-370	1627	14	1954	1954	NUM
ftr-370	1627	15	)	)	PUNCT
ftr-370	1627	16	]	]	PUNCT
ftr-370	1627	17	.	.	PUNCT
ftr-370	1628	1	the	the	DET
ftr-370	1628	2	tax	tax	NOUN
ftr-370	1628	3	court	court	NOUN
ftr-370	1628	4	(	(	PUNCT
ftr-370	1628	5	judge	judge	NOUN
ftr-370	1628	6	marvel	marvel	PROPN
ftr-370	1628	7	)	)	PUNCT
ftr-370	1628	8	held	hold	VERB
ftr-370	1628	9	that	that	SCONJ
ftr-370	1628	10	under	under	ADP
ftr-370	1628	11	the	the	DET
ftr-370	1628	12	principles	principle	NOUN
ftr-370	1628	13	of	of	ADP
ftr-370	1628	14	niedermeyer	niedermeyer	NOUN
ftr-370	1628	15	v.	v.	PROPN
ftr-370	1628	16	commissioner	commissioner	PROPN
ftr-370	1628	17	,	,	PUNCT
ftr-370	1628	18	62	62	NUM
ftr-370	1628	19	t.c	t.c	PROPN
ftr-370	1628	20	.	.	PROPN
ftr-370	1628	21	280	280	NUM
ftr-370	1628	22	(	(	PUNCT
ftr-370	1628	23	1974	1974	NUM
ftr-370	1628	24	)	)	PUNCT
ftr-370	1628	25	,	,	PUNCT
ftr-370	1628	26	a	a	DET
ftr-370	1628	27	firm	firm	ADJ
ftr-370	1628	28	and	and	CCONJ
ftr-370	1628	29	fixed	fix	VERB
ftr-370	1628	30	plan	plan	NOUN
ftr-370	1628	31	existed	exist	VERB
ftr-370	1628	32	with	with	ADP
ftr-370	1628	33	respect	respect	NOUN
ftr-370	1628	34	to	to	ADP
ftr-370	1628	35	every	every	DET
ftr-370	1628	36	such	such	ADJ
ftr-370	1628	37	sale	sale	NOUN
ftr-370	1628	38	and	and	CCONJ
ftr-370	1628	39	held	hold	VERB
ftr-370	1628	40	for	for	ADP
ftr-370	1628	41	the	the	DET
ftr-370	1628	42	irs	irs	PROPN
ftr-370	1628	43	.	.	PUNCT
ftr-370	1629	1	the	the	DET
ftr-370	1629	2	record	record	NOUN
ftr-370	1629	3	establishes	establish	VERB
ftr-370	1629	4	that	that	SCONJ
ftr-370	1629	5	on	on	ADP
ftr-370	1629	6	the	the	DET
ftr-370	1629	7	dates	date	NOUN
ftr-370	1629	8	of	of	ADP
ftr-370	1629	9	the	the	DET
ftr-370	1629	10	cross	cross	ADJ
ftr-370	1629	11	-	-	ADJ
ftr-370	1629	12	chain	chain	ADJ
ftr-370	1629	13	sales	sale	NOUN
ftr-370	1629	14	,	,	PUNCT
ftr-370	1629	15	petitioner	petitioner	NOUN
ftr-370	1629	16	had	have	AUX
ftr-370	1629	17	agreed	agree	VERB
ftr-370	1629	18	upon	upon	SCONJ
ftr-370	1629	19	,	,	PUNCT
ftr-370	1629	20	and	and	CCONJ
ftr-370	1629	21	had	have	AUX
ftr-370	1629	22	begun	begin	VERB
ftr-370	1629	23	to	to	PART
ftr-370	1629	24	implement	implement	VERB
ftr-370	1629	25	,	,	PUNCT
ftr-370	1629	26	a	a	DET
ftr-370	1629	27	firm	firm	ADJ
ftr-370	1629	28	and	and	CCONJ
ftr-370	1629	29	fixed	fix	VERB
ftr-370	1629	30	plan	plan	NOUN
ftr-370	1629	31	to	to	PART
ftr-370	1629	32	completely	completely	ADV
ftr-370	1629	33	terminate	terminate	VERB
ftr-370	1629	34	the	the	DET
ftr-370	1629	35	target	target	NOUN
ftr-370	1629	36	corporations	corporation	NOUN
ftr-370	1629	37	’	'	PUNCT
ftr-370	1629	38	ownership	ownership	NOUN
ftr-370	1629	39	interests	interest	NOUN
ftr-370	1629	40	in	in	ADP
ftr-370	1629	41	the	the	DET
ftr-370	1629	42	issuing	issue	VERB
ftr-370	1629	43	corporations	corporation	NOUN
ftr-370	1629	44	(	(	PUNCT
ftr-370	1629	45	the	the	DET
ftr-370	1629	46	subsidiaries	subsidiary	NOUN
ftr-370	1629	47	whose	whose	DET
ftr-370	1629	48	stock	stock	NOUN
ftr-370	1629	49	was	be	AUX
ftr-370	1629	50	sold	sell	VERB
ftr-370	1629	51	cross	cross	NOUN
ftr-370	1629	52	-	-	NOUN
ftr-370	1629	53	chain	chain	NOUN
ftr-370	1629	54	)	)	PUNCT
ftr-370	1629	55	.	.	PUNCT
ftr-370	1630	1	the	the	DET
ftr-370	1630	2	plan	plan	NOUN
ftr-370	1630	3	was	be	AUX
ftr-370	1630	4	carefully	carefully	ADV
ftr-370	1630	5	structured	structure	VERB
ftr-370	1630	6	to	to	PART
ftr-370	1630	7	achieve	achieve	VERB
ftr-370	1630	8	very	very	ADV
ftr-370	1630	9	favorable	favorable	ADJ
ftr-370	1630	10	tax	tax	NOUN
ftr-370	1630	11	basis	basis	NOUN
ftr-370	1630	12	adjustments	adjustment	NOUN
ftr-370	1630	13	resulting	result	VERB
ftr-370	1630	14	from	from	ADP
ftr-370	1630	15	the	the	DET
ftr-370	1630	16	interplay	interplay	NOUN
ftr-370	1630	17	of	of	ADP
ftr-370	1630	18	section	section	NOUN
ftr-370	1630	19	304	304	NUM
ftr-370	1630	20	and	and	CCONJ
ftr-370	1630	21	the	the	DET
ftr-370	1630	22	consolidated	consolidated	ADJ
ftr-370	1630	23	return	return	NOUN
ftr-370	1630	24	regulations	regulation	NOUN
ftr-370	1630	25	,	,	PUNCT
ftr-370	1630	26	and	and	CCONJ
ftr-370	1630	27	the	the	DET
ftr-370	1630	28	steps	step	NOUN
ftr-370	1630	29	of	of	ADP
ftr-370	1630	30	the	the	DET
ftr-370	1630	31	plan	plan	NOUN
ftr-370	1630	32	were	be	AUX
ftr-370	1630	33	described	describe	VERB
ftr-370	1630	34	in	in	ADP
ftr-370	1630	35	detail	detail	NOUN
ftr-370	1630	36	in	in	ADP
ftr-370	1630	37	written	write	VERB
ftr-370	1630	38	summaries	summary	NOUN
ftr-370	1630	39	prepared	prepare	VERB
ftr-370	1630	40	for	for	ADP
ftr-370	1630	41	meetings	meeting	NOUN
ftr-370	1630	42	of	of	ADP
ftr-370	1630	43	merrill	merrill	NOUN
ftr-370	1630	44	parent	parent	PROPN
ftr-370	1630	45	’s	’s	PART
ftr-370	1630	46	board	board	NOUN
ftr-370	1630	47	of	of	ADP
ftr-370	1630	48	directors	director	NOUN
ftr-370	1630	49	.	.	PUNCT
ftr-370	1631	1	as	as	SCONJ
ftr-370	1631	2	described	describe	VERB
ftr-370	1631	3	in	in	ADP
ftr-370	1631	4	those	those	DET
ftr-370	1631	5	written	write	VERB
ftr-370	1631	6	summaries	summary	NOUN
ftr-370	1631	7	,	,	PUNCT
ftr-370	1631	8	the	the	DET
ftr-370	1631	9	cross	cross	ADJ
ftr-370	1631	10	-	-	ADJ
ftr-370	1631	11	chain	chain	ADJ
ftr-370	1631	12	sales	sale	NOUN
ftr-370	1631	13	of	of	ADP
ftr-370	1631	14	the	the	DET
ftr-370	1631	15	issuing	issue	VERB
ftr-370	1631	16	corporations	corporation	NOUN
ftr-370	1631	17	’	'	PUNCT
ftr-370	1631	18	stock	stock	NOUN
ftr-370	1631	19	and	and	CCONJ
ftr-370	1631	20	the	the	DET
ftr-370	1631	21	sales	sale	NOUN
ftr-370	1631	22	of	of	ADP
ftr-370	1631	23	the	the	DET
ftr-370	1631	24	target	target	NOUN
ftr-370	1631	25	corporations	corporation	NOUN
ftr-370	1631	26	were	be	AUX
ftr-370	1631	27	part	part	NOUN
ftr-370	1631	28	of	of	ADP
ftr-370	1631	29	the	the	DET
ftr-370	1631	30	same	same	ADJ
ftr-370	1631	31	seamless	seamless	ADJ
ftr-370	1631	32	web	web	NOUN
ftr-370	1631	33	of	of	ADP
ftr-370	1631	34	corporate	corporate	ADJ
ftr-370	1631	35	activity	activity	NOUN
ftr-370	1631	36	intended	intend	VERB
ftr-370	1631	37	by	by	ADP
ftr-370	1631	38	petitioner	petitioner	NOUN
ftr-370	1631	39	to	to	PART
ftr-370	1631	40	culminate	culminate	VERB
ftr-370	1631	41	in	in	ADP
ftr-370	1631	42	the	the	DET
ftr-370	1631	43	sale	sale	NOUN
ftr-370	1631	44	of	of	ADP
ftr-370	1631	45	the	the	DET
ftr-370	1631	46	target	target	NOUN
ftr-370	1631	47	corporations	corporation	NOUN
ftr-370	1631	48	outside	outside	ADP
ftr-370	1631	49	the	the	DET
ftr-370	1631	50	consolidated	consolidated	ADJ
ftr-370	1631	51	group	group	NOUN
ftr-370	1631	52	.	.	PUNCT
ftr-370	1632	1	a.	a.	NOUN
ftr-370	1632	2	as	as	SCONJ
ftr-370	1632	3	is	be	AUX
ftr-370	1632	4	the	the	DET
ftr-370	1632	5	second	second	ADJ
ftr-370	1632	6	circuit	circuit	NOUN
ftr-370	1632	7	,	,	PUNCT
ftr-370	1632	8	which	which	PRON
ftr-370	1632	9	affirmed	affirm	VERB
ftr-370	1632	10	the	the	DET
ftr-370	1632	11	tax	tax	NOUN
ftr-370	1632	12	court	court	NOUN
ftr-370	1632	13	.	.	PUNCT
ftr-370	1633	1	386	386	NUM
ftr-370	1633	2	f.3d	f.3d	NUM
ftr-370	1633	3	464	464	NUM
ftr-370	1633	4	(	(	PUNCT
ftr-370	1633	5	2d	2d	NUM
ftr-370	1633	6	cir	cir	NOUN
ftr-370	1633	7	.	.	PUNCT
ftr-370	1634	1	9/28/04	9/28/04	NUM
ftr-370	1634	2	)	)	PUNCT
ftr-370	1634	3	.	.	PUNCT
ftr-370	1635	1	on	on	ADP
ftr-370	1635	2	appeal	appeal	PROPN
ftr-370	1635	3	merrill	merrill	PROPN
ftr-370	1635	4	lynch	lynch	PROPN
ftr-370	1635	5	argued	argue	VERB
ftr-370	1635	6	for	for	ADP
ftr-370	1635	7	the	the	DET
ftr-370	1635	8	first	first	ADJ
ftr-370	1635	9	time	time	NOUN
ftr-370	1635	10	that	that	SCONJ
ftr-370	1635	11	the	the	DET
ftr-370	1635	12	proceeds	proceed	NOUN
ftr-370	1635	13	of	of	ADP
ftr-370	1635	14	the	the	DET
ftr-370	1635	15	cross	cross	ADJ
ftr-370	1635	16	-	-	ADJ
ftr-370	1635	17	chain	chain	ADJ
ftr-370	1635	18	sales	sale	NOUN
ftr-370	1635	19	should	should	AUX
ftr-370	1635	20	be	be	AUX
ftr-370	1635	21	treated	treat	VERB
ftr-370	1635	22	as	as	ADP
ftr-370	1635	23	§	§	PROPN
ftr-370	1635	24	301	301	NUM
ftr-370	1635	25	dividends	dividend	NOUN
ftr-370	1635	26	,	,	PUNCT
ftr-370	1635	27	even	even	ADV
ftr-370	1635	28	if	if	SCONJ
ftr-370	1635	29	the	the	DET
ftr-370	1635	30	actual	actual	ADJ
ftr-370	1635	31	and	and	CCONJ
ftr-370	1635	32	constructive	constructive	ADJ
ftr-370	1635	33	ownership	ownership	NOUN
ftr-370	1635	34	interest	interest	NOUN
ftr-370	1635	35	in	in	ADP
ftr-370	1635	36	the	the	DET
ftr-370	1635	37	subsidiary	subsidiary	NOUN
ftr-370	1636	1	354	354	NUM
ftr-370	1636	2	florida	florida	PROPN
ftr-370	1636	3	tax	tax	NOUN
ftr-370	1636	4	review	review	NOUN
ftr-370	1637	1	[	[	X
ftr-370	1637	2	vol	vol	NOUN
ftr-370	1637	3	.	.	PUNCT
ftr-370	1637	4	9	9	NUM
ftr-370	1637	5	:	:	PUNCT
ftr-370	1637	6	si	si	NOUN
ftr-370	1637	7	corporation	corporation	NOUN
ftr-370	1637	8	that	that	PRON
ftr-370	1637	9	was	be	AUX
ftr-370	1637	10	sold	sell	VERB
ftr-370	1637	11	was	be	AUX
ftr-370	1637	12	completely	completely	ADV
ftr-370	1637	13	terminated	terminate	VERB
ftr-370	1637	14	,	,	PUNCT
ftr-370	1637	15	because	because	SCONJ
ftr-370	1637	16	merrill	merrill	PROPN
ftr-370	1637	17	lynch	lynch	PROPN
ftr-370	1637	18	retained	retain	VERB
ftr-370	1637	19	a	a	DET
ftr-370	1637	20	constructive	constructive	ADJ
ftr-370	1637	21	ownership	ownership	NOUN
ftr-370	1637	22	interest	interest	NOUN
ftr-370	1637	23	in	in	ADP
ftr-370	1637	24	the	the	DET
ftr-370	1637	25	purchased	purchase	VERB
ftr-370	1637	26	subsidiaries	subsidiary	NOUN
ftr-370	1637	27	for	for	ADP
ftr-370	1637	28	purposes	purpose	NOUN
ftr-370	1637	29	of	of	ADP
ftr-370	1637	30	§	§	PROPN
ftr-370	1637	31	302(b)(3	302(b)(3	NUM
ftr-370	1637	32	)	)	PUNCT
ftr-370	1637	33	.	.	PUNCT
ftr-370	1638	1	the	the	DET
ftr-370	1638	2	second	second	ADJ
ftr-370	1638	3	circuit	circuit	NOUN
ftr-370	1638	4	remanded	remand	VERB
ftr-370	1638	5	the	the	DET
ftr-370	1638	6	case	case	NOUN
ftr-370	1638	7	for	for	ADP
ftr-370	1638	8	consideration	consideration	NOUN
ftr-370	1638	9	of	of	ADP
ftr-370	1638	10	this	this	DET
ftr-370	1638	11	issue	issue	NOUN
ftr-370	1638	12	.	.	PUNCT
ftr-370	1639	1	b.	b.	PROPN
ftr-370	1640	1	now	now	ADV
ftr-370	1640	2	the	the	DET
ftr-370	1640	3	tax	tax	NOUN
ftr-370	1640	4	court	court	NOUN
ftr-370	1640	5	is	be	AUX
ftr-370	1640	6	bearish	bearish	ADJ
ftr-370	1640	7	on	on	ADP
ftr-370	1640	8	bank	bank	PROPN
ftr-370	1640	9	of	of	ADP
ftr-370	1640	10	america	america	PROPN
ftr-370	1640	11	(	(	PUNCT
ftr-370	1640	12	as	as	ADV
ftr-370	1640	13	well	well	ADV
ftr-370	1640	14	as	as	ADP
ftr-370	1640	15	on	on	ADP
ftr-370	1640	16	ken	ken	PROPN
ftr-370	1640	17	gideon	gideon	PROPN
ftr-370	1640	18	and	and	CCONJ
ftr-370	1640	19	marty	marty	PROPN
ftr-370	1640	20	ginsburg	ginsburg	PROPN
ftr-370	1640	21	)	)	PUNCT
ftr-370	1640	22	.	.	PUNCT
ftr-370	1641	1	131	131	NUM
ftr-370	1641	2	t.c	t.c	PROPN
ftr-370	1641	3	.	.	PUNCT
ftr-370	1642	1	no	no	INTJ
ftr-370	1642	2	.	.	NOUN
ftr-370	1643	1	19	19	NUM
ftr-370	1643	2	(	(	PUNCT
ftr-370	1643	3	12/30/08	12/30/08	PROPN
ftr-370	1643	4	)	)	PUNCT
ftr-370	1643	5	.	.	PUNCT
ftr-370	1644	1	on	on	ADP
ftr-370	1644	2	remand	remand	NOUN
ftr-370	1644	3	,	,	PUNCT
ftr-370	1644	4	the	the	DET
ftr-370	1644	5	taxpayer	taxpayer	NOUN
ftr-370	1644	6	argued	argue	VERB
ftr-370	1644	7	that	that	SCONJ
ftr-370	1644	8	because	because	SCONJ
ftr-370	1644	9	its	its	PRON
ftr-370	1644	10	ownership	ownership	NOUN
ftr-370	1644	11	interest	interest	NOUN
ftr-370	1644	12	in	in	ADP
ftr-370	1644	13	the	the	DET
ftr-370	1644	14	issuing	issue	VERB
ftr-370	1644	15	corporations	corporation	NOUN
ftr-370	1644	16	was	be	AUX
ftr-370	1644	17	not	not	PART
ftr-370	1644	18	completely	completely	ADV
ftr-370	1644	19	terminated	terminate	VERB
ftr-370	1644	20	within	within	ADP
ftr-370	1644	21	the	the	DET
ftr-370	1644	22	meaning	meaning	NOUN
ftr-370	1644	23	of	of	ADP
ftr-370	1644	24	§	§	PROPN
ftr-370	1644	25	302(b)(3	302(b)(3	NUM
ftr-370	1644	26	)	)	PUNCT
ftr-370	1644	27	,	,	PUNCT
ftr-370	1644	28	it	it	PRON
ftr-370	1644	29	properly	properly	ADV
ftr-370	1644	30	reported	report	VERB
ftr-370	1644	31	sales	sale	NOUN
ftr-370	1644	32	proceeds	proceed	NOUN
ftr-370	1644	33	as	as	ADP
ftr-370	1644	34	dividends	dividend	NOUN
ftr-370	1644	35	.	.	PUNCT
ftr-370	1645	1	the	the	DET
ftr-370	1645	2	taxpayer	taxpayer	NOUN
ftr-370	1645	3	’s	’s	PART
ftr-370	1645	4	argument	argument	NOUN
ftr-370	1645	5	went	go	VERB
ftr-370	1645	6	as	as	SCONJ
ftr-370	1645	7	follows	follow	VERB
ftr-370	1645	8	:	:	PUNCT
ftr-370	1645	9	(	(	PUNCT
ftr-370	1645	10	1	1	X
ftr-370	1645	11	)	)	PUNCT
ftr-370	1645	12	immediately	immediately	ADV
ftr-370	1645	13	before	before	ADP
ftr-370	1645	14	the	the	DET
ftr-370	1645	15	cross	cross	ADJ
ftr-370	1645	16	-	-	ADJ
ftr-370	1645	17	chain	chain	ADJ
ftr-370	1645	18	sales	sale	NOUN
ftr-370	1645	19	,	,	PUNCT
ftr-370	1645	20	the	the	DET
ftr-370	1645	21	acquiring	acquire	VERB
ftr-370	1645	22	corporation	corporation	NOUN
ftr-370	1645	23	was	be	AUX
ftr-370	1645	24	a	a	DET
ftr-370	1645	25	wholly	wholly	ADV
ftr-370	1645	26	owned	own	VERB
ftr-370	1645	27	subsidiary	subsidiary	NOUN
ftr-370	1645	28	;	;	PUNCT
ftr-370	1645	29	(	(	PUNCT
ftr-370	1645	30	2	2	X
ftr-370	1645	31	)	)	PUNCT
ftr-370	1645	32	under	under	ADP
ftr-370	1645	33	the	the	DET
ftr-370	1645	34	§	§	PROPN
ftr-370	1645	35	318	318	NUM
ftr-370	1645	36	attribution	attribution	NOUN
ftr-370	1645	37	rules	rule	NOUN
ftr-370	1645	38	,	,	PUNCT
ftr-370	1645	39	ownership	ownership	NOUN
ftr-370	1645	40	of	of	ADP
ftr-370	1645	41	the	the	DET
ftr-370	1645	42	issuing	issue	VERB
ftr-370	1645	43	corporations	corporation	NOUN
ftr-370	1645	44	was	be	AUX
ftr-370	1645	45	also	also	ADV
ftr-370	1645	46	attributed	attribute	VERB
ftr-370	1645	47	to	to	ADP
ftr-370	1645	48	it	it	PRON
ftr-370	1645	49	its	its	PRON
ftr-370	1645	50	ownership	ownership	NOUN
ftr-370	1645	51	of	of	ADP
ftr-370	1645	52	their	their	PRON
ftr-370	1645	53	parent	parent	NOUN
ftr-370	1645	54	;	;	PUNCT
ftr-370	1645	55	and	and	CCONJ
ftr-370	1645	56	(	(	PUNCT
ftr-370	1645	57	3	3	X
ftr-370	1645	58	)	)	PUNCT
ftr-370	1645	59	after	after	ADP
ftr-370	1645	60	the	the	DET
ftr-370	1645	61	sale	sale	NOUN
ftr-370	1645	62	of	of	ADP
ftr-370	1645	63	the	the	DET
ftr-370	1645	64	subsidiaries	subsidiary	NOUN
ftr-370	1645	65	’	'	PUNCT
ftr-370	1645	66	former	former	ADJ
ftr-370	1645	67	parent	parent	NOUN
ftr-370	1646	1	[	[	X
ftr-370	1646	2	the	the	DET
ftr-370	1646	3	seller	seller	NOUN
ftr-370	1646	4	in	in	ADP
ftr-370	1646	5	the	the	DET
ftr-370	1646	6	cross	cross	ADJ
ftr-370	1646	7	-	-	ADJ
ftr-370	1646	8	chain	chain	ADJ
ftr-370	1646	9	sale	sale	NOUN
ftr-370	1646	10	]	]	PUNCT
ftr-370	1646	11	,	,	PUNCT
ftr-370	1646	12	the	the	DET
ftr-370	1646	13	taxpayer	taxpayer	NOUN
ftr-370	1646	14	continued	continue	VERB
ftr-370	1646	15	constructively	constructively	ADV
ftr-370	1646	16	to	to	PART
ftr-370	1646	17	own	own	VERB
ftr-370	1646	18	100	100	NUM
ftr-370	1646	19	percent	percent	NOUN
ftr-370	1646	20	of	of	ADP
ftr-370	1646	21	the	the	DET
ftr-370	1646	22	stock	stock	NOUN
ftr-370	1646	23	of	of	ADP
ftr-370	1646	24	the	the	DET
ftr-370	1646	25	issuing	issue	VERB
ftr-370	1646	26	corporations	corporation	NOUN
ftr-370	1646	27	through	through	ADP
ftr-370	1646	28	its	its	PRON
ftr-370	1646	29	ownership	ownership	NOUN
ftr-370	1646	30	of	of	ADP
ftr-370	1646	31	the	the	DET
ftr-370	1646	32	acquiring	acquire	VERB
ftr-370	1646	33	corporations	corporation	NOUN
ftr-370	1646	34	.	.	PUNCT
ftr-370	1647	1	the	the	DET
ftr-370	1647	2	tax	tax	NOUN
ftr-370	1647	3	court	court	NOUN
ftr-370	1647	4	(	(	PUNCT
ftr-370	1647	5	judge	judge	NOUN
ftr-370	1647	6	marvel	marvel	PROPN
ftr-370	1647	7	)	)	PUNCT
ftr-370	1647	8	rejected	reject	VERB
ftr-370	1647	9	the	the	DET
ftr-370	1647	10	taxpayer	taxpayer	NOUN
ftr-370	1647	11	’s	’s	PART
ftr-370	1647	12	argument	argument	NOUN
ftr-370	1647	13	and	and	CCONJ
ftr-370	1647	14	agreed	agree	VERB
ftr-370	1647	15	with	with	ADP
ftr-370	1647	16	the	the	DET
ftr-370	1647	17	commissioner	commissioner	NOUN
ftr-370	1647	18	that	that	SCONJ
ftr-370	1647	19	the	the	DET
ftr-370	1647	20	rules	rule	NOUN
ftr-370	1647	21	in	in	ADP
ftr-370	1647	22	§	§	PROPN
ftr-370	1647	23	§	§	PROPN
ftr-370	1647	24	302	302	NUM
ftr-370	1647	25	and	and	CCONJ
ftr-370	1647	26	304	304	NUM
ftr-370	1647	27	“	"	PUNCT
ftr-370	1647	28	apply	apply	VERB
ftr-370	1647	29	only	only	ADV
ftr-370	1647	30	to	to	ADP
ftr-370	1647	31	the	the	DET
ftr-370	1647	32	shareholder	shareholder	NOUN
ftr-370	1647	33	who	who	PRON
ftr-370	1647	34	,	,	PUNCT
ftr-370	1647	35	in	in	ADP
ftr-370	1647	36	exchange	exchange	NOUN
ftr-370	1647	37	for	for	ADP
ftr-370	1647	38	stock	stock	NOUN
ftr-370	1647	39	,	,	PUNCT
ftr-370	1647	40	actually	actually	ADV
ftr-370	1647	41	receives	receive	VERB
ftr-370	1647	42	the	the	DET
ftr-370	1647	43	proceeds	proceed	NOUN
ftr-370	1647	44	of	of	ADP
ftr-370	1647	45	a	a	DET
ftr-370	1647	46	cross	cross	ADJ
ftr-370	1647	47	-	-	ADJ
ftr-370	1647	48	chain	chain	ADJ
ftr-370	1647	49	sale	sale	NOUN
ftr-370	1647	50	.	.	PUNCT
ftr-370	1648	1	the	the	DET
ftr-370	1648	2	position	position	NOUN
ftr-370	1648	3	that	that	PRON
ftr-370	1648	4	the	the	DET
ftr-370	1648	5	section	section	NOUN
ftr-370	1648	6	302(b	302(b	PROPN
ftr-370	1648	7	)	)	PUNCT
ftr-370	1648	8	tests	test	NOUN
ftr-370	1648	9	may	may	AUX
ftr-370	1648	10	be	be	AUX
ftr-370	1648	11	applied	apply	VERB
ftr-370	1648	12	to	to	ADP
ftr-370	1648	13	a	a	DET
ftr-370	1648	14	shareholder	shareholder	NOUN
ftr-370	1648	15	who	who	PRON
ftr-370	1648	16	indirectly	indirectly	ADV
ftr-370	1648	17	or	or	CCONJ
ftr-370	1648	18	constructively	constructively	ADV
ftr-370	1648	19	holds	hold	VERB
ftr-370	1648	20	stock	stock	NOUN
ftr-370	1648	21	but	but	CCONJ
ftr-370	1648	22	has	have	AUX
ftr-370	1648	23	neither	neither	CCONJ
ftr-370	1648	24	transferred	transfer	VERB
ftr-370	1648	25	any	any	DET
ftr-370	1648	26	stock	stock	NOUN
ftr-370	1648	27	nor	nor	CCONJ
ftr-370	1648	28	received	receive	VERB
ftr-370	1648	29	the	the	DET
ftr-370	1648	30	proceeds	proceed	NOUN
ftr-370	1648	31	of	of	ADP
ftr-370	1648	32	the	the	DET
ftr-370	1648	33	stock	stock	NOUN
ftr-370	1648	34	sale	sale	NOUN
ftr-370	1648	35	can	can	AUX
ftr-370	1648	36	not	not	PART
ftr-370	1648	37	be	be	AUX
ftr-370	1648	38	reconciled	reconcile	VERB
ftr-370	1648	39	with	with	ADP
ftr-370	1648	40	the	the	DET
ftr-370	1648	41	language	language	NOUN
ftr-370	1648	42	and	and	CCONJ
ftr-370	1648	43	structure	structure	NOUN
ftr-370	1648	44	of	of	ADP
ftr-370	1648	45	section	section	NOUN
ftr-370	1648	46	304(a)(1	304(a)(1	NOUN
ftr-370	1648	47	)	)	PUNCT
ftr-370	1648	48	.	.	PUNCT
ftr-370	1648	49	”	"	PUNCT
ftr-370	1649	1	the	the	DET
ftr-370	1649	2	subsidiary	subsidiary	NOUN
ftr-370	1649	3	-	-	PUNCT
ftr-370	1649	4	parent	parent	NOUN
ftr-370	1649	5	that	that	PRON
ftr-370	1649	6	was	be	AUX
ftr-370	1649	7	sold	sell	VERB
ftr-370	1649	8	by	by	ADP
ftr-370	1649	9	the	the	DET
ftr-370	1649	10	taxpayer	taxpayer	NOUN
ftr-370	1649	11	was	be	AUX
ftr-370	1649	12	the	the	DET
ftr-370	1649	13	only	only	ADJ
ftr-370	1649	14	“	"	PUNCT
ftr-370	1649	15	person	person	NOUN
ftr-370	1649	16	”	"	PUNCT
ftr-370	1649	17	who	who	PRON
ftr-370	1649	18	transferred	transfer	VERB
ftr-370	1649	19	any	any	DET
ftr-370	1649	20	stock	stock	NOUN
ftr-370	1649	21	to	to	ADP
ftr-370	1649	22	the	the	DET
ftr-370	1649	23	acquiring	acquire	VERB
ftr-370	1649	24	subsidiary	subsidiary	NOUN
ftr-370	1649	25	corporations	corporation	NOUN
ftr-370	1649	26	in	in	ADP
ftr-370	1649	27	the	the	DET
ftr-370	1649	28	cross	cross	ADJ
ftr-370	1649	29	-	-	ADJ
ftr-370	1649	30	chain	chain	ADJ
ftr-370	1649	31	sales	sale	NOUN
ftr-370	1649	32	,	,	PUNCT
ftr-370	1649	33	and	and	CCONJ
ftr-370	1649	34	it	it	PRON
ftr-370	1649	35	was	be	AUX
ftr-370	1649	36	the	the	DET
ftr-370	1649	37	only	only	ADJ
ftr-370	1649	38	shareholder	shareholder	NOUN
ftr-370	1649	39	that	that	PRON
ftr-370	1649	40	received	receive	VERB
ftr-370	1649	41	property	property	NOUN
ftr-370	1649	42	from	from	ADP
ftr-370	1649	43	the	the	DET
ftr-370	1649	44	acquiring	acquire	VERB
ftr-370	1649	45	corporations	corporation	NOUN
ftr-370	1649	46	in	in	ADP
ftr-370	1649	47	exchange	exchange	NOUN
ftr-370	1649	48	for	for	ADP
ftr-370	1649	49	stock	stock	NOUN
ftr-370	1649	50	in	in	ADP
ftr-370	1649	51	the	the	DET
ftr-370	1649	52	issuing	issue	VERB
ftr-370	1649	53	corporations	corporation	NOUN
ftr-370	1649	54	.	.	PUNCT
ftr-370	1650	1	consequently	consequently	ADV
ftr-370	1650	2	,	,	PUNCT
ftr-370	1650	3	it	it	PRON
ftr-370	1650	4	was	be	AUX
ftr-370	1650	5	the	the	DET
ftr-370	1650	6	only	only	ADJ
ftr-370	1650	7	shareholder	shareholder	NOUN
ftr-370	1650	8	whose	whose	DET
ftr-370	1650	9	interest	interest	NOUN
ftr-370	1650	10	in	in	ADP
ftr-370	1650	11	the	the	DET
ftr-370	1650	12	issuing	issue	VERB
ftr-370	1650	13	corporations	corporation	NOUN
ftr-370	1650	14	should	should	AUX
ftr-370	1650	15	be	be	AUX
ftr-370	1650	16	tested	test	VERB
ftr-370	1650	17	under	under	ADP
ftr-370	1650	18	§	§	PROPN
ftr-370	1650	19	302(b)(3	302(b)(3	NUM
ftr-370	1650	20	)	)	PUNCT
ftr-370	1650	21	.	.	PUNCT
ftr-370	1651	1	because	because	SCONJ
ftr-370	1651	2	its	its	PRON
ftr-370	1651	3	interest	interest	NOUN
ftr-370	1651	4	in	in	ADP
ftr-370	1651	5	the	the	DET
ftr-370	1651	6	issuing	issue	VERB
ftr-370	1651	7	corporations	corporation	NOUN
ftr-370	1651	8	was	be	AUX
ftr-370	1651	9	completely	completely	ADV
ftr-370	1651	10	terminated	terminate	VERB
ftr-370	1651	11	upon	upon	SCONJ
ftr-370	1651	12	its	its	PRON
ftr-370	1651	13	sale	sale	NOUN
ftr-370	1651	14	outside	outside	ADP
ftr-370	1651	15	of	of	ADP
ftr-370	1651	16	the	the	DET
ftr-370	1651	17	affiliated	affiliated	ADJ
ftr-370	1651	18	group	group	NOUN
ftr-370	1651	19	,	,	PUNCT
ftr-370	1651	20	the	the	DET
ftr-370	1651	21	redemption	redemption	NOUN
ftr-370	1651	22	was	be	AUX
ftr-370	1651	23	a	a	DET
ftr-370	1651	24	distribution	distribution	NOUN
ftr-370	1651	25	in	in	ADP
ftr-370	1651	26	exchange	exchange	NOUN
ftr-370	1651	27	for	for	ADP
ftr-370	1651	28	stock	stock	NOUN
ftr-370	1651	29	.	.	PUNCT
ftr-370	1652	1	c.	c.	NOUN
ftr-370	1652	2	liquidations	liquidation	NOUN
ftr-370	1652	3	there	there	PRON
ftr-370	1652	4	were	be	VERB
ftr-370	1652	5	no	no	DET
ftr-370	1652	6	significant	significant	ADJ
ftr-370	1652	7	developments	development	NOUN
ftr-370	1652	8	regarding	regard	VERB
ftr-370	1652	9	this	this	DET
ftr-370	1652	10	topic	topic	NOUN
ftr-370	1652	11	during	during	ADP
ftr-370	1652	12	2008	2008	NUM
ftr-370	1652	13	.	.	PUNCT
ftr-370	1653	1	d.	d.	PROPN
ftr-370	1653	2	s	s	PROPN
ftr-370	1653	3	corporations	corporation	NOUN
ftr-370	1653	4	1	1	X
ftr-370	1653	5	.	.	PUNCT
ftr-370	1653	6	proposed	propose	VERB
ftr-370	1653	7	regulations	regulation	NOUN
ftr-370	1653	8	implementing	implement	VERB
ftr-370	1653	9	the	the	DET
ftr-370	1653	10	ever	ever	ADV
ftr-370	1653	11	-	-	PUNCT
ftr-370	1653	12	easing	ease	VERB
ftr-370	1653	13	standards	standard	NOUN
ftr-370	1653	14	for	for	ADP
ftr-370	1653	15	qualifying	qualify	VERB
ftr-370	1653	16	as	as	ADP
ftr-370	1653	17	an	an	DET
ftr-370	1653	18	s.	s.	PROPN
ftr-370	1653	19	reg-143326	reg-143326	PROPN
ftr-370	1653	20	-	-	PUNCT
ftr-370	1653	21	05	05	PROPN
ftr-370	1653	22	,	,	PUNCT
ftr-370	1653	23	s	s	PART
ftr-370	1653	24	corporation	corporation	NOUN
ftr-370	1653	25	guidance	guidance	NOUN
ftr-370	1653	26	under	under	ADP
ftr-370	1653	27	ajca	ajca	NOUN
ftr-370	1653	28	of	of	ADP
ftr-370	1653	29	2004	2004	NUM
ftr-370	1653	30	and	and	CCONJ
ftr-370	1653	31	goza	goza	PROPN
ftr-370	1653	32	of	of	ADP
ftr-370	1653	33	2005	2005	NUM
ftr-370	1653	34	,	,	PUNCT
ftr-370	1653	35	72	72	NUM
ftr-370	1653	36	f.r	f.r	NOUN
ftr-370	1653	37	.	.	NOUN
ftr-370	1653	38	55132	55132	NUM
ftr-370	1653	39	(	(	PUNCT
ftr-370	1653	40	9/28/07	9/28/07	NUM
ftr-370	1653	41	)	)	PUNCT
ftr-370	1653	42	.	.	PUNCT
ftr-370	1654	1	the	the	DET
ftr-370	1654	2	2009	2009	NUM
ftr-370	1654	3	]	]	PUNCT
ftr-370	1654	4	recent	recent	ADJ
ftr-370	1654	5	developments	development	NOUN
ftr-370	1654	6	in	in	ADP
ftr-370	1654	7	federal	federal	ADJ
ftr-370	1654	8	income	income	NOUN
ftr-370	1654	9	taxation	taxation	NOUN
ftr-370	1654	10	355	355	NUM
ftr-370	1654	11	treasury	treasury	NOUN
ftr-370	1654	12	has	have	AUX
ftr-370	1654	13	published	publish	VERB
ftr-370	1654	14	proposed	propose	VERB
ftr-370	1654	15	amendments	amendment	NOUN
ftr-370	1654	16	to	to	ADP
ftr-370	1654	17	various	various	ADJ
ftr-370	1654	18	regulations	regulation	NOUN
ftr-370	1654	19	under	under	ADP
ftr-370	1654	20	subchapter	subchapter	NOUN
ftr-370	1654	21	s	s	PROPN
ftr-370	1654	22	,	,	PUNCT
ftr-370	1654	23	including	include	VERB
ftr-370	1654	24	,	,	PUNCT
ftr-370	1654	25	among	among	ADP
ftr-370	1654	26	others	other	NOUN
ftr-370	1654	27	,	,	PUNCT
ftr-370	1654	28	prop	prop	NOUN
ftr-370	1654	29	.	.	PUNCT
ftr-370	1654	30	regs	regs	PROPN
ftr-370	1654	31	.	.	PUNCT
ftr-370	1655	1	§	§	PROPN
ftr-370	1655	2	§	§	PROPN
ftr-370	1655	3	1.1361	1.1361	NUM
ftr-370	1655	4	-	-	SYM
ftr-370	1655	5	1(e	1(e	NUM
ftr-370	1655	6	)	)	PUNCT
ftr-370	1656	1	[	[	X
ftr-370	1656	2	number	number	NOUN
ftr-370	1656	3	of	of	ADP
ftr-370	1656	4	shareholders	shareholder	NOUN
ftr-370	1656	5	]	]	X
ftr-370	1656	6	;	;	PUNCT
ftr-370	1656	7	1.1361	1.1361	NUM
ftr-370	1656	8	-	-	SYM
ftr-370	1656	9	1(h	1(h	NUM
ftr-370	1656	10	)	)	PUNCT
ftr-370	1657	1	[	[	X
ftr-370	1657	2	special	special	ADJ
ftr-370	1657	3	rules	rule	NOUN
ftr-370	1657	4	relating	relate	VERB
ftr-370	1657	5	to	to	ADP
ftr-370	1657	6	trusts	trust	NOUN
ftr-370	1657	7	eligible	eligible	ADJ
ftr-370	1657	8	to	to	PART
ftr-370	1657	9	be	be	AUX
ftr-370	1657	10	shareholders	shareholder	NOUN
ftr-370	1657	11	]	]	PUNCT
ftr-370	1657	12	;	;	PUNCT
ftr-370	1657	13	1.1361	1.1361	NUM
ftr-370	1657	14	-	-	SYM
ftr-370	1657	15	1(m	1(m	NUM
ftr-370	1657	16	)	)	PUNCT
ftr-370	1658	1	[	[	X
ftr-370	1658	2	esbts	esbt	NOUN
ftr-370	1658	3	]	]	X
ftr-370	1658	4	;	;	PUNCT
ftr-370	1658	5	1.1361	1.1361	NUM
ftr-370	1658	6	-	-	SYM
ftr-370	1658	7	4	4	NUM
ftr-370	1658	8	[	[	X
ftr-370	1658	9	inadvertent	inadvertent	ADJ
ftr-370	1658	10	terminations	termination	NOUN
ftr-370	1658	11	and	and	CCONJ
ftr-370	1658	12	inadvertently	inadvertently	ADV
ftr-370	1658	13	invalid	invalid	ADJ
ftr-370	1658	14	elections	election	NOUN
ftr-370	1658	15	]	]	PUNCT
ftr-370	1658	16	;	;	PUNCT
ftr-370	1658	17	and	and	CCONJ
ftr-370	1658	18	1.1366	1.1366	NUM
ftr-370	1658	19	-	-	SYM
ftr-370	1658	20	2	2	NUM
ftr-370	1658	21	[	[	X
ftr-370	1658	22	limitations	limitation	NOUN
ftr-370	1658	23	on	on	ADP
ftr-370	1658	24	deduction	deduction	NOUN
ftr-370	1658	25	of	of	ADP
ftr-370	1658	26	passed	pass	VERB
ftr-370	1658	27	-	-	PUNCT
ftr-370	1658	28	though	though	NOUN
ftr-370	1658	29	losses	loss	NOUN
ftr-370	1658	30	]	]	PUNCT
ftr-370	1658	31	.	.	PUNCT
ftr-370	1659	1	•	•	NUM
ftr-370	1659	2	the	the	DET
ftr-370	1659	3	entire	entire	ADJ
ftr-370	1659	4	state	state	NOUN
ftr-370	1659	5	of	of	ADP
ftr-370	1659	6	arkansas	arkansas	PROPN
ftr-370	1659	7	counts	count	VERB
ftr-370	1659	8	as	as	ADP
ftr-370	1659	9	one	one	NUM
ftr-370	1659	10	shareholder	shareholder	NOUN
ftr-370	1659	11	.	.	PUNCT
ftr-370	1660	1	section	section	NOUN
ftr-370	1660	2	403(b	403(b	PROPN
ftr-370	1660	3	)	)	PUNCT
ftr-370	1660	4	of	of	ADP
ftr-370	1660	5	goza	goza	PROPN
ftr-370	1660	6	amended	amend	VERB
ftr-370	1660	7	§	§	PROPN
ftr-370	1660	8	1361(c)(1)(b)(iii	1361(c)(1)(b)(iii	NUM
ftr-370	1660	9	)	)	PUNCT
ftr-370	1660	10	to	to	PART
ftr-370	1660	11	apply	apply	VERB
ftr-370	1660	12	the	the	DET
ftr-370	1660	13	test	test	NOUN
ftr-370	1660	14	for	for	ADP
ftr-370	1660	15	qualifying	qualify	VERB
ftr-370	1660	16	members	member	NOUN
ftr-370	1660	17	of	of	ADP
ftr-370	1660	18	a	a	DET
ftr-370	1660	19	family	family	NOUN
ftr-370	1660	20	with	with	ADP
ftr-370	1660	21	a	a	DET
ftr-370	1660	22	common	common	ADJ
ftr-370	1660	23	ancestor	ancestor	NOUN
ftr-370	1660	24	not	not	PART
ftr-370	1660	25	more	more	ADJ
ftr-370	1660	26	than	than	ADP
ftr-370	1660	27	six	six	NUM
ftr-370	1660	28	generations	generation	NOUN
ftr-370	1660	29	removed	remove	VERB
ftr-370	1660	30	to	to	ADP
ftr-370	1660	31	the	the	DET
ftr-370	1660	32	latest	late	ADJ
ftr-370	1660	33	of	of	ADP
ftr-370	1660	34	(	(	PUNCT
ftr-370	1660	35	1	1	X
ftr-370	1660	36	)	)	PUNCT
ftr-370	1660	37	the	the	DET
ftr-370	1660	38	date	date	NOUN
ftr-370	1660	39	the	the	DET
ftr-370	1660	40	s	s	NOUN
ftr-370	1660	41	election	election	NOUN
ftr-370	1660	42	is	be	AUX
ftr-370	1660	43	made	make	VERB
ftr-370	1660	44	,	,	PUNCT
ftr-370	1660	45	(	(	PUNCT
ftr-370	1660	46	2	2	X
ftr-370	1660	47	)	)	PUNCT
ftr-370	1660	48	the	the	DET
ftr-370	1660	49	earliest	early	ADJ
ftr-370	1660	50	date	date	NOUN
ftr-370	1660	51	an	an	DET
ftr-370	1660	52	individual	individual	NOUN
ftr-370	1660	53	who	who	PRON
ftr-370	1660	54	is	be	AUX
ftr-370	1660	55	a	a	DET
ftr-370	1660	56	“	"	PUNCT
ftr-370	1660	57	member	member	NOUN
ftr-370	1660	58	of	of	ADP
ftr-370	1660	59	the	the	DET
ftr-370	1660	60	family	family	NOUN
ftr-370	1660	61	”	"	PUNCT
ftr-370	1660	62	holds	hold	VERB
ftr-370	1660	63	stock	stock	NOUN
ftr-370	1660	64	in	in	ADP
ftr-370	1660	65	the	the	DET
ftr-370	1660	66	s	s	PART
ftr-370	1660	67	corporation	corporation	NOUN
ftr-370	1660	68	,	,	PUNCT
ftr-370	1660	69	or	or	CCONJ
ftr-370	1660	70	(	(	PUNCT
ftr-370	1660	71	3	3	X
ftr-370	1660	72	)	)	PUNCT
ftr-370	1660	73	october	october	PROPN
ftr-370	1660	74	22	22	NUM
ftr-370	1660	75	,	,	PUNCT
ftr-370	1660	76	2004	2004	NUM
ftr-370	1660	77	.	.	PUNCT
ftr-370	1661	1	prop	prop	NOUN
ftr-370	1661	2	.	.	PUNCT
ftr-370	1662	1	reg	reg	PROPN
ftr-370	1662	2	.	.	PUNCT
ftr-370	1663	1	§	§	PROPN
ftr-370	1663	2	1.1361	1.1361	NUM
ftr-370	1663	3	-	-	SYM
ftr-370	1663	4	1(e)(3	1(e)(3	NUM
ftr-370	1663	5	)	)	PUNCT
ftr-370	1663	6	clarifies	clarify	VERB
ftr-370	1663	7	that	that	SCONJ
ftr-370	1663	8	the	the	DET
ftr-370	1663	9	“	"	PUNCT
ftr-370	1663	10	six	six	NUM
ftr-370	1663	11	generation	generation	NOUN
ftr-370	1663	12	”	"	PUNCT
ftr-370	1663	13	test	test	NOUN
ftr-370	1663	14	is	be	AUX
ftr-370	1663	15	applied	apply	VERB
ftr-370	1663	16	only	only	ADV
ftr-370	1663	17	at	at	ADP
ftr-370	1663	18	the	the	DET
ftr-370	1663	19	date	date	NOUN
ftr-370	1663	20	specified	specify	VERB
ftr-370	1663	21	in	in	ADP
ftr-370	1663	22	§	§	PROPN
ftr-370	1663	23	1361(c)(1)(b)(iii	1361(c)(1)(b)(iii	NUM
ftr-370	1663	24	)	)	PUNCT
ftr-370	1663	25	and	and	CCONJ
ftr-370	1663	26	thereafter	thereafter	ADV
ftr-370	1663	27	has	have	VERB
ftr-370	1663	28	no	no	DET
ftr-370	1663	29	continuing	continue	VERB
ftr-370	1663	30	significance	significance	NOUN
ftr-370	1663	31	in	in	ADP
ftr-370	1663	32	limiting	limit	VERB
ftr-370	1663	33	the	the	DET
ftr-370	1663	34	number	number	NOUN
ftr-370	1663	35	of	of	ADP
ftr-370	1663	36	generations	generation	NOUN
ftr-370	1663	37	of	of	ADP
ftr-370	1663	38	a	a	DET
ftr-370	1663	39	family	family	NOUN
ftr-370	1663	40	that	that	PRON
ftr-370	1663	41	may	may	AUX
ftr-370	1663	42	hold	hold	VERB
ftr-370	1663	43	stock	stock	NOUN
ftr-370	1663	44	and	and	CCONJ
ftr-370	1663	45	be	be	AUX
ftr-370	1663	46	treated	treat	VERB
ftr-370	1663	47	as	as	ADP
ftr-370	1663	48	a	a	DET
ftr-370	1663	49	single	single	ADJ
ftr-370	1663	50	shareholder	shareholder	NOUN
ftr-370	1663	51	.	.	PUNCT
ftr-370	1664	1	•	•	NUM
ftr-370	1664	2	section	section	NOUN
ftr-370	1664	3	234	234	NUM
ftr-370	1664	4	of	of	ADP
ftr-370	1664	5	ajca	ajca	PROPN
ftr-370	1664	6	amended	amend	VERB
ftr-370	1664	7	§	§	PROPN
ftr-370	1664	8	1361(e)(2	1361(e)(2	NUM
ftr-370	1664	9	)	)	PUNCT
ftr-370	1664	10	to	to	PART
ftr-370	1664	11	provide	provide	VERB
ftr-370	1664	12	that	that	PRON
ftr-370	1664	13	in	in	ADP
ftr-370	1664	14	determining	determine	VERB
ftr-370	1664	15	an	an	DET
ftr-370	1664	16	esbt	esbt	NOUN
ftr-370	1664	17	’s	’s	PART
ftr-370	1664	18	potential	potential	ADJ
ftr-370	1664	19	current	current	ADJ
ftr-370	1664	20	beneficiaries	beneficiary	NOUN
ftr-370	1664	21	for	for	ADP
ftr-370	1664	22	any	any	DET
ftr-370	1664	23	period	period	NOUN
ftr-370	1664	24	(	(	PUNCT
ftr-370	1664	25	pcbs	pcbs	PROPN
ftr-370	1664	26	)	)	PUNCT
ftr-370	1664	27	,	,	PUNCT
ftr-370	1664	28	powers	power	NOUN
ftr-370	1664	29	of	of	ADP
ftr-370	1664	30	appointment	appointment	NOUN
ftr-370	1664	31	are	be	AUX
ftr-370	1664	32	disregarded	disregard	VERB
ftr-370	1664	33	if	if	SCONJ
ftr-370	1664	34	not	not	PART
ftr-370	1664	35	exercised	exercise	VERB
ftr-370	1664	36	by	by	ADP
ftr-370	1664	37	the	the	DET
ftr-370	1664	38	end	end	NOUN
ftr-370	1664	39	of	of	ADP
ftr-370	1664	40	that	that	DET
ftr-370	1664	41	period	period	NOUN
ftr-370	1664	42	.	.	PUNCT
ftr-370	1665	1	also	also	ADV
ftr-370	1665	2	,	,	PUNCT
ftr-370	1665	3	the	the	DET
ftr-370	1665	4	period	period	NOUN
ftr-370	1665	5	during	during	ADP
ftr-370	1665	6	which	which	PRON
ftr-370	1665	7	an	an	DET
ftr-370	1665	8	esbt	esbt	NOUN
ftr-370	1665	9	may	may	AUX
ftr-370	1665	10	safely	safely	ADV
ftr-370	1665	11	dispose	dispose	VERB
ftr-370	1665	12	of	of	ADP
ftr-370	1665	13	s	s	PART
ftr-370	1665	14	corporation	corporation	NOUN
ftr-370	1665	15	stock	stock	NOUN
ftr-370	1665	16	after	after	SCONJ
ftr-370	1665	17	an	an	DET
ftr-370	1665	18	ineligible	ineligible	ADJ
ftr-370	1665	19	shareholder	shareholder	NOUN
ftr-370	1665	20	becomes	become	VERB
ftr-370	1665	21	a	a	DET
ftr-370	1665	22	pcb	pcb	NOUN
ftr-370	1665	23	was	be	AUX
ftr-370	1665	24	increased	increase	VERB
ftr-370	1665	25	from	from	ADP
ftr-370	1665	26	60	60	NUM
ftr-370	1665	27	days	day	NOUN
ftr-370	1665	28	to	to	ADP
ftr-370	1665	29	one	one	NUM
ftr-370	1665	30	year	year	NOUN
ftr-370	1665	31	.	.	PUNCT
ftr-370	1666	1	prop	prop	NOUN
ftr-370	1666	2	.	.	PUNCT
ftr-370	1667	1	reg	reg	PROPN
ftr-370	1667	2	.	.	PUNCT
ftr-370	1668	1	§	§	PROPN
ftr-370	1668	2	1.1361	1.1361	NUM
ftr-370	1668	3	-	-	SYM
ftr-370	1668	4	1(m)(2)(vi	1(m)(2)(vi	NUM
ftr-370	1668	5	)	)	PUNCT
ftr-370	1668	6	reflects	reflect	VERB
ftr-370	1668	7	these	these	DET
ftr-370	1668	8	changes	change	NOUN
ftr-370	1668	9	.	.	PUNCT
ftr-370	1669	1	all	all	DET
ftr-370	1669	2	members	member	NOUN
ftr-370	1669	3	of	of	ADP
ftr-370	1669	4	a	a	DET
ftr-370	1669	5	class	class	NOUN
ftr-370	1669	6	of	of	ADP
ftr-370	1669	7	unnamed	unnamed	ADJ
ftr-370	1669	8	charities	charity	NOUN
ftr-370	1669	9	permitted	permit	VERB
ftr-370	1669	10	to	to	PART
ftr-370	1669	11	receive	receive	VERB
ftr-370	1669	12	distributions	distribution	NOUN
ftr-370	1669	13	under	under	ADP
ftr-370	1669	14	a	a	DET
ftr-370	1669	15	discretionary	discretionary	ADJ
ftr-370	1669	16	distribution	distribution	NOUN
ftr-370	1669	17	power	power	NOUN
ftr-370	1669	18	held	hold	VERB
ftr-370	1669	19	by	by	ADP
ftr-370	1669	20	a	a	DET
ftr-370	1669	21	fiduciary	fiduciary	NOUN
ftr-370	1669	22	that	that	PRON
ftr-370	1669	23	is	be	AUX
ftr-370	1669	24	not	not	PART
ftr-370	1669	25	a	a	DET
ftr-370	1669	26	power	power	NOUN
ftr-370	1669	27	of	of	ADP
ftr-370	1669	28	appointment	appointment	NOUN
ftr-370	1669	29	,	,	PUNCT
ftr-370	1669	30	will	will	AUX
ftr-370	1669	31	be	be	AUX
ftr-370	1669	32	considered	consider	VERB
ftr-370	1669	33	,	,	PUNCT
ftr-370	1669	34	collectively	collectively	ADV
ftr-370	1669	35	,	,	PUNCT
ftr-370	1669	36	to	to	PART
ftr-370	1669	37	be	be	AUX
ftr-370	1669	38	a	a	DET
ftr-370	1669	39	single	single	ADJ
ftr-370	1669	40	pcb	pcb	NOUN
ftr-370	1669	41	for	for	ADP
ftr-370	1669	42	purposes	purpose	NOUN
ftr-370	1669	43	of	of	ADP
ftr-370	1669	44	determining	determine	VERB
ftr-370	1669	45	the	the	DET
ftr-370	1669	46	number	number	NOUN
ftr-370	1669	47	of	of	ADP
ftr-370	1669	48	permissible	permissible	ADJ
ftr-370	1669	49	shareholders	shareholder	NOUN
ftr-370	1669	50	,	,	PUNCT
ftr-370	1669	51	unless	unless	SCONJ
ftr-370	1669	52	the	the	DET
ftr-370	1669	53	power	power	NOUN
ftr-370	1669	54	is	be	AUX
ftr-370	1669	55	actually	actually	ADV
ftr-370	1669	56	exercised	exercise	VERB
ftr-370	1669	57	,	,	PUNCT
ftr-370	1669	58	in	in	ADP
ftr-370	1669	59	which	which	DET
ftr-370	1669	60	case	case	NOUN
ftr-370	1669	61	each	each	DET
ftr-370	1669	62	charity	charity	NOUN
ftr-370	1669	63	that	that	PRON
ftr-370	1669	64	actually	actually	ADV
ftr-370	1669	65	receives	receive	VERB
ftr-370	1669	66	distributions	distribution	NOUN
ftr-370	1669	67	will	will	AUX
ftr-370	1669	68	also	also	ADV
ftr-370	1669	69	be	be	AUX
ftr-370	1669	70	a	a	DET
ftr-370	1669	71	pcb	pcb	NOUN
ftr-370	1669	72	.	.	PUNCT
ftr-370	1670	1	a	a	DET
ftr-370	1670	2	power	power	NOUN
ftr-370	1670	3	to	to	PART
ftr-370	1670	4	add	add	VERB
ftr-370	1670	5	beneficiaries	beneficiary	NOUN
ftr-370	1670	6	,	,	PUNCT
ftr-370	1670	7	whether	whether	SCONJ
ftr-370	1670	8	or	or	CCONJ
ftr-370	1670	9	not	not	PART
ftr-370	1670	10	charitable	charitable	ADJ
ftr-370	1670	11	,	,	PUNCT
ftr-370	1670	12	to	to	ADP
ftr-370	1670	13	a	a	DET
ftr-370	1670	14	class	class	NOUN
ftr-370	1670	15	of	of	ADP
ftr-370	1670	16	current	current	ADJ
ftr-370	1670	17	permissible	permissible	ADJ
ftr-370	1670	18	beneficiaries	beneficiary	NOUN
ftr-370	1670	19	is	be	AUX
ftr-370	1670	20	generally	generally	ADV
ftr-370	1670	21	a	a	DET
ftr-370	1670	22	power	power	NOUN
ftr-370	1670	23	of	of	ADP
ftr-370	1670	24	appointment	appointment	NOUN
ftr-370	1670	25	and	and	CCONJ
ftr-370	1670	26	thus	thus	ADV
ftr-370	1670	27	will	will	AUX
ftr-370	1670	28	be	be	AUX
ftr-370	1670	29	disregarded	disregard	VERB
ftr-370	1670	30	to	to	ADP
ftr-370	1670	31	the	the	DET
ftr-370	1670	32	extent	extent	NOUN
ftr-370	1670	33	it	it	PRON
ftr-370	1670	34	is	be	AUX
ftr-370	1670	35	not	not	PART
ftr-370	1670	36	exercised	exercise	VERB
ftr-370	1670	37	.	.	PUNCT
ftr-370	1671	1	fiduciary	fiduciary	ADJ
ftr-370	1671	2	powers	power	NOUN
ftr-370	1671	3	to	to	PART
ftr-370	1671	4	spray	spray	VERB
ftr-370	1671	5	trust	trust	NOUN
ftr-370	1671	6	distributions	distribution	NOUN
ftr-370	1671	7	to	to	ADP
ftr-370	1671	8	a	a	DET
ftr-370	1671	9	class	class	NOUN
ftr-370	1671	10	of	of	ADP
ftr-370	1671	11	current	current	ADJ
ftr-370	1671	12	beneficiaries	beneficiary	NOUN
ftr-370	1671	13	or	or	CCONJ
ftr-370	1671	14	possible	possible	ADJ
ftr-370	1671	15	current	current	ADJ
ftr-370	1671	16	beneficiaries	beneficiary	NOUN
ftr-370	1671	17	are	be	AUX
ftr-370	1671	18	not	not	PART
ftr-370	1671	19	“	"	PUNCT
ftr-370	1671	20	powers	power	NOUN
ftr-370	1671	21	of	of	ADP
ftr-370	1671	22	appointment	appointment	NOUN
ftr-370	1671	23	,	,	PUNCT
ftr-370	1671	24	”	"	PUNCT
ftr-370	1671	25	and	and	CCONJ
ftr-370	1671	26	thus	thus	ADV
ftr-370	1671	27	every	every	DET
ftr-370	1671	28	member	member	NOUN
ftr-370	1671	29	of	of	ADP
ftr-370	1671	30	the	the	DET
ftr-370	1671	31	class	class	NOUN
ftr-370	1671	32	remains	remain	VERB
ftr-370	1671	33	a	a	DET
ftr-370	1671	34	pcb	pcb	NOUN
ftr-370	1671	35	,	,	PUNCT
ftr-370	1671	36	whether	whether	SCONJ
ftr-370	1671	37	or	or	CCONJ
ftr-370	1671	38	not	not	PART
ftr-370	1671	39	receiving	receive	VERB
ftr-370	1671	40	a	a	DET
ftr-370	1671	41	distribution	distribution	NOUN
ftr-370	1671	42	.	.	PUNCT
ftr-370	1672	1	•	•	NUM
ftr-370	1672	2	proposed	propose	VERB
ftr-370	1672	3	amendments	amendment	NOUN
ftr-370	1672	4	to	to	ADP
ftr-370	1672	5	reg	reg	NOUN
ftr-370	1672	6	.	.	PUNCT
ftr-370	1673	1	§	§	PROPN
ftr-370	1673	2	1.13624	1.13624	NUM
ftr-370	1673	3	implement	implement	VERB
ftr-370	1673	4	1996	1996	NUM
ftr-370	1673	5	amendments	amendment	NOUN
ftr-370	1673	6	to	to	ADP
ftr-370	1673	7	§	§	PROPN
ftr-370	1673	8	1362(f	1362(f	NUM
ftr-370	1673	9	)	)	PUNCT
ftr-370	1673	10	,	,	PUNCT
ftr-370	1673	11	which	which	PRON
ftr-370	1673	12	provide	provide	VERB
ftr-370	1673	13	relief	relief	NOUN
ftr-370	1673	14	for	for	ADP
ftr-370	1673	15	corporations	corporation	NOUN
ftr-370	1673	16	with	with	ADP
ftr-370	1673	17	inadvertently	inadvertently	ADV
ftr-370	1673	18	invalid	invalid	ADJ
ftr-370	1673	19	s	s	PART
ftr-370	1673	20	corporation	corporation	NOUN
ftr-370	1673	21	elections	election	NOUN
ftr-370	1673	22	[	[	X
ftr-370	1673	23	in	in	ADP
ftr-370	1673	24	addition	addition	NOUN
ftr-370	1673	25	to	to	ADP
ftr-370	1673	26	the	the	DET
ftr-370	1673	27	relief	relief	NOUN
ftr-370	1673	28	previously	previously	ADV
ftr-370	1673	29	available	available	ADJ
ftr-370	1673	30	for	for	ADP
ftr-370	1673	31	inadvertent	inadvertent	ADJ
ftr-370	1673	32	terminations	termination	NOUN
ftr-370	1673	33	of	of	ADP
ftr-370	1673	34	valid	valid	ADJ
ftr-370	1673	35	s	s	PART
ftr-370	1673	36	corporation	corporation	NOUN
ftr-370	1673	37	elections	election	NOUN
ftr-370	1673	38	]	]	PUNCT
ftr-370	1673	39	.	.	PUNCT
ftr-370	1674	1	section	section	NOUN
ftr-370	1674	2	238	238	NUM
ftr-370	1674	3	of	of	ADP
ftr-370	1674	4	ajca	ajca	PROPN
ftr-370	1674	5	amended	amend	VERB
ftr-370	1674	6	§	§	PROPN
ftr-370	1674	7	1362(f	1362(f	NUM
ftr-370	1674	8	)	)	PUNCT
ftr-370	1674	9	to	to	PART
ftr-370	1674	10	provide	provide	VERB
ftr-370	1674	11	that	that	SCONJ
ftr-370	1674	12	qsubs	qsub	NOUN
ftr-370	1674	13	are	be	AUX
ftr-370	1674	14	eligible	eligible	ADJ
ftr-370	1674	15	for	for	ADP
ftr-370	1674	16	relief	relief	NOUN
ftr-370	1674	17	for	for	ADP
ftr-370	1674	18	an	an	DET
ftr-370	1674	19	inadvertent	inadvertent	ADJ
ftr-370	1674	20	invalid	invalid	ADJ
ftr-370	1674	21	qsub	qsub	PROPN
ftr-370	1674	22	election	election	NOUN
ftr-370	1674	23	or	or	CCONJ
ftr-370	1674	24	termination	termination	NOUN
ftr-370	1674	25	under	under	ADP
ftr-370	1674	26	the	the	DET
ftr-370	1674	27	same	same	ADJ
ftr-370	1674	28	standards	standard	NOUN
ftr-370	1674	29	applied	apply	VERB
ftr-370	1674	30	to	to	ADP
ftr-370	1674	31	an	an	DET
ftr-370	1674	32	inadvertent	inadvertent	ADJ
ftr-370	1674	33	invalid	invalid	NOUN
ftr-370	1674	34	s	s	PART
ftr-370	1674	35	corporation	corporation	NOUN
ftr-370	1674	36	election	election	NOUN
ftr-370	1674	37	or	or	CCONJ
ftr-370	1674	38	termination	termination	NOUN
ftr-370	1674	39	.	.	PUNCT
ftr-370	1675	1	the	the	DET
ftr-370	1675	2	proposed	propose	VERB
ftr-370	1675	3	regulations	regulation	NOUN
ftr-370	1675	4	would	would	AUX
ftr-370	1675	5	make	make	VERB
ftr-370	1675	6	conforming	conforming	NOUN
ftr-370	1675	7	changes	change	NOUN
ftr-370	1675	8	to	to	ADP
ftr-370	1675	9	reg	reg	NOUN
ftr-370	1675	10	.	.	PUNCT
ftr-370	1676	1	§	§	PROPN
ftr-370	1676	2	1.1362	1.1362	NUM
ftr-370	1676	3	-	-	SYM
ftr-370	1676	4	4	4	NUM
ftr-370	1676	5	.	.	NOUN
ftr-370	1676	6	•	•	NUM
ftr-370	1676	7	section	section	NOUN
ftr-370	1676	8	235	235	NUM
ftr-370	1676	9	of	of	ADP
ftr-370	1676	10	ajca	ajca	PROPN
ftr-370	1676	11	amended	amend	VERB
ftr-370	1676	12	§	§	PROPN
ftr-370	1676	13	1366(d)(2	1366(d)(2	NUM
ftr-370	1676	14	)	)	PUNCT
ftr-370	1676	15	to	to	PART
ftr-370	1676	16	provide	provide	VERB
ftr-370	1676	17	that	that	SCONJ
ftr-370	1676	18	if	if	SCONJ
ftr-370	1676	19	the	the	DET
ftr-370	1676	20	stock	stock	NOUN
ftr-370	1676	21	of	of	ADP
ftr-370	1676	22	an	an	DET
ftr-370	1676	23	s	s	NOUN
ftr-370	1676	24	corporation	corporation	NOUN
ftr-370	1676	25	is	be	AUX
ftr-370	1676	26	transferred	transfer	VERB
ftr-370	1676	27	between	between	ADP
ftr-370	1676	28	spouses	spouse	NOUN
ftr-370	1676	29	or	or	CCONJ
ftr-370	1676	30	incident	incident	NOUN
ftr-370	1676	31	to	to	PART
ftr-370	1676	32	divorce	divorce	VERB
ftr-370	1676	33	under	under	ADP
ftr-370	1676	34	§	§	PROPN
ftr-370	1676	35	1041(a	1041(a	NUM
ftr-370	1676	36	)	)	PUNCT
ftr-370	1676	37	,	,	PUNCT
ftr-370	1676	38	any	any	DET
ftr-370	1676	39	loss	loss	NOUN
ftr-370	1676	40	or	or	CCONJ
ftr-370	1676	41	deduction	deduction	NOUN
ftr-370	1676	42	with	with	ADP
ftr-370	1676	43	respect	respect	NOUN
ftr-370	1676	44	356	356	NUM
ftr-370	1676	45	florida	florida	PROPN
ftr-370	1676	46	tax	tax	NOUN
ftr-370	1676	47	review	review	NOUN
ftr-370	1677	1	[	[	X
ftr-370	1677	2	vol	vol	NOUN
ftr-370	1677	3	.	.	PUNCT
ftr-370	1677	4	9	9	NUM
ftr-370	1677	5	:	:	SYM
ftr-370	1677	6	si	si	X
ftr-370	1677	7	to	to	ADP
ftr-370	1677	8	the	the	DET
ftr-370	1677	9	transferred	transfer	VERB
ftr-370	1677	10	stock	stock	NOUN
ftr-370	1677	11	that	that	PRON
ftr-370	1677	12	could	could	AUX
ftr-370	1677	13	not	not	PART
ftr-370	1677	14	be	be	AUX
ftr-370	1677	15	taken	take	VERB
ftr-370	1677	16	into	into	ADP
ftr-370	1677	17	account	account	NOUN
ftr-370	1677	18	by	by	ADP
ftr-370	1677	19	the	the	DET
ftr-370	1677	20	transferring	transfer	VERB
ftr-370	1677	21	shareholder	shareholder	NOUN
ftr-370	1677	22	in	in	ADP
ftr-370	1677	23	the	the	DET
ftr-370	1677	24	year	year	NOUN
ftr-370	1677	25	of	of	ADP
ftr-370	1677	26	the	the	DET
ftr-370	1677	27	transfer	transfer	NOUN
ftr-370	1677	28	because	because	SCONJ
ftr-370	1677	29	of	of	ADP
ftr-370	1677	30	the	the	DET
ftr-370	1677	31	basis	basis	NOUN
ftr-370	1677	32	limitation	limitation	NOUN
ftr-370	1677	33	in	in	ADP
ftr-370	1677	34	§	§	PROPN
ftr-370	1677	35	1366(d)(1	1366(d)(1	NUM
ftr-370	1677	36	)	)	PUNCT
ftr-370	1677	37	is	be	AUX
ftr-370	1677	38	treated	treat	VERB
ftr-370	1677	39	as	as	ADP
ftr-370	1677	40	incurred	incur	VERB
ftr-370	1677	41	by	by	ADP
ftr-370	1677	42	the	the	DET
ftr-370	1677	43	corporation	corporation	NOUN
ftr-370	1677	44	in	in	ADP
ftr-370	1677	45	the	the	DET
ftr-370	1677	46	succeeding	succeed	VERB
ftr-370	1677	47	taxable	taxable	ADJ
ftr-370	1677	48	year	year	NOUN
ftr-370	1677	49	with	with	ADP
ftr-370	1677	50	regard	regard	NOUN
ftr-370	1677	51	to	to	ADP
ftr-370	1677	52	the	the	DET
ftr-370	1677	53	transferee	transferee	NOUN
ftr-370	1677	54	.	.	PUNCT
ftr-370	1678	1	proposed	propose	VERB
ftr-370	1678	2	amendments	amendment	NOUN
ftr-370	1678	3	to	to	ADP
ftr-370	1678	4	reg	reg	NOUN
ftr-370	1678	5	.	.	PUNCT
ftr-370	1679	1	§	§	PROPN
ftr-370	1679	2	1.1366	1.1366	NUM
ftr-370	1679	3	-	-	SYM
ftr-370	1679	4	2(a)(5	2(a)(5	NUM
ftr-370	1679	5	)	)	PUNCT
ftr-370	1679	6	would	would	AUX
ftr-370	1679	7	implement	implement	VERB
ftr-370	1679	8	this	this	DET
ftr-370	1679	9	exception	exception	NOUN
ftr-370	1679	10	to	to	ADP
ftr-370	1679	11	the	the	DET
ftr-370	1679	12	general	general	ADJ
ftr-370	1679	13	rule	rule	NOUN
ftr-370	1679	14	of	of	ADP
ftr-370	1679	15	nontransferability	nontransferability	NOUN
ftr-370	1679	16	of	of	ADP
ftr-370	1679	17	losses	loss	NOUN
ftr-370	1679	18	and	and	CCONJ
ftr-370	1679	19	deductions	deduction	NOUN
ftr-370	1679	20	.	.	PUNCT
ftr-370	1680	1	losses	loss	NOUN
ftr-370	1680	2	and	and	CCONJ
ftr-370	1680	3	deductions	deduction	NOUN
ftr-370	1680	4	carried	carry	VERB
ftr-370	1680	5	over	over	ADP
ftr-370	1680	6	to	to	ADP
ftr-370	1680	7	the	the	DET
ftr-370	1680	8	year	year	NOUN
ftr-370	1680	9	of	of	ADP
ftr-370	1680	10	transfer	transfer	NOUN
ftr-370	1680	11	that	that	PRON
ftr-370	1680	12	are	be	AUX
ftr-370	1680	13	not	not	PART
ftr-370	1680	14	used	use	VERB
ftr-370	1680	15	by	by	ADP
ftr-370	1680	16	the	the	DET
ftr-370	1680	17	transferor	transferor	NOUN
ftr-370	1680	18	spouse	spouse	NOUN
ftr-370	1680	19	in	in	ADP
ftr-370	1680	20	that	that	DET
ftr-370	1680	21	year	year	NOUN
ftr-370	1680	22	will	will	AUX
ftr-370	1680	23	be	be	AUX
ftr-370	1680	24	prorated	prorate	VERB
ftr-370	1680	25	between	between	ADP
ftr-370	1680	26	the	the	DET
ftr-370	1680	27	transferor	transferor	NOUN
ftr-370	1680	28	spouse	spouse	NOUN
ftr-370	1680	29	and	and	CCONJ
ftr-370	1680	30	the	the	DET
ftr-370	1680	31	transferee	transferee	PROPN
ftr-370	1680	32	spouse	spouse	NOUN
ftr-370	1680	33	based	base	VERB
ftr-370	1680	34	on	on	ADP
ftr-370	1680	35	their	their	PRON
ftr-370	1680	36	stock	stock	NOUN
ftr-370	1680	37	ownership	ownership	NOUN
ftr-370	1680	38	at	at	ADP
ftr-370	1680	39	the	the	DET
ftr-370	1680	40	beginning	beginning	NOUN
ftr-370	1680	41	of	of	ADP
ftr-370	1680	42	the	the	DET
ftr-370	1680	43	succeeding	succeed	VERB
ftr-370	1680	44	taxable	taxable	ADJ
ftr-370	1680	45	year	year	NOUN
ftr-370	1680	46	.	.	PUNCT
ftr-370	1681	1	a.	a.	PROPN
ftr-370	1681	2	finalized	finalize	VERB
ftr-370	1681	3	before	before	SCONJ
ftr-370	1681	4	you	you	PRON
ftr-370	1681	5	could	could	AUX
ftr-370	1681	6	say	say	VERB
ftr-370	1681	7	“	"	PUNCT
ftr-370	1681	8	jack	jack	PROPN
ftr-370	1681	9	robinson	robinson	PROPN
ftr-370	1681	10	.	.	PUNCT
ftr-370	1681	11	”	"	PUNCT
ftr-370	1682	1	t.d	t.d	PROPN
ftr-370	1682	2	.	.	PROPN
ftr-370	1682	3	9422	9422	NUM
ftr-370	1682	4	,	,	PUNCT
ftr-370	1682	5	s	s	VERB
ftr-370	1682	6	corporation	corporation	NOUN
ftr-370	1682	7	guidance	guidance	NOUN
ftr-370	1682	8	under	under	ADP
ftr-370	1682	9	ajca	ajca	NOUN
ftr-370	1682	10	of	of	ADP
ftr-370	1682	11	2004	2004	NUM
ftr-370	1682	12	and	and	CCONJ
ftr-370	1682	13	goza	goza	PROPN
ftr-370	1682	14	of	of	ADP
ftr-370	1682	15	2005	2005	NUM
ftr-370	1682	16	,	,	PUNCT
ftr-370	1682	17	73	73	NUM
ftr-370	1682	18	f.r	f.r	NOUN
ftr-370	1682	19	.	.	NOUN
ftr-370	1682	20	47526	47526	NUM
ftr-370	1682	21	(	(	PUNCT
ftr-370	1682	22	8/13/08	8/13/08	NUM
ftr-370	1682	23	)	)	PUNCT
ftr-370	1682	24	.	.	PUNCT
ftr-370	1683	1	the	the	DET
ftr-370	1683	2	proposed	propose	VERB
ftr-370	1683	3	regulations	regulation	NOUN
ftr-370	1683	4	were	be	AUX
ftr-370	1683	5	finalized	finalize	VERB
ftr-370	1683	6	,	,	PUNCT
ftr-370	1683	7	with	with	ADP
ftr-370	1683	8	only	only	ADJ
ftr-370	1683	9	ministerial	ministerial	ADJ
ftr-370	1683	10	changes	change	NOUN
ftr-370	1683	11	.	.	PUNCT
ftr-370	1684	1	they	they	PRON
ftr-370	1684	2	are	be	AUX
ftr-370	1684	3	effective	effective	ADJ
ftr-370	1684	4	8/14/08	8/14/08	NUM
ftr-370	1684	5	,	,	PUNCT
ftr-370	1684	6	with	with	ADP
ftr-370	1684	7	various	various	ADJ
ftr-370	1684	8	specific	specific	ADJ
ftr-370	1684	9	applicability	applicability	NOUN
ftr-370	1684	10	dates	date	NOUN
ftr-370	1684	11	.	.	PUNCT
ftr-370	1685	1	notice	notice	VERB
ftr-370	1685	2	2005	2005	NUM
ftr-370	1685	3	-	-	SYM
ftr-370	1685	4	97	97	NUM
ftr-370	1685	5	,	,	PUNCT
ftr-370	1685	6	2005	2005	NUM
ftr-370	1685	7	-	-	SYM
ftr-370	1685	8	2	2	NUM
ftr-370	1685	9	c.b	c.b	PROPN
ftr-370	1685	10	.	.	PROPN
ftr-370	1685	11	1164	1164	NUM
ftr-370	1685	12	,	,	PUNCT
ftr-370	1685	13	was	be	AUX
ftr-370	1685	14	obsoleted	obsolete	VERB
ftr-370	1685	15	.	.	PUNCT
ftr-370	1686	1	2	2	X
ftr-370	1686	2	.	.	X
ftr-370	1686	3	short	short	ADJ
ftr-370	1686	4	-	-	PUNCT
ftr-370	1686	5	term	term	NOUN
ftr-370	1686	6	beneficial	beneficial	ADJ
ftr-370	1686	7	treatment	treatment	NOUN
ftr-370	1686	8	for	for	ADP
ftr-370	1686	9	charitable	charitable	ADJ
ftr-370	1686	10	contributions	contribution	NOUN
ftr-370	1686	11	through	through	ADP
ftr-370	1686	12	an	an	DET
ftr-370	1686	13	s	s	NOUN
ftr-370	1686	14	corporation	corporation	NOUN
ftr-370	1686	15	teaches	teach	VERB
ftr-370	1686	16	why	why	SCONJ
ftr-370	1686	17	you	you	PRON
ftr-370	1686	18	should	should	AUX
ftr-370	1686	19	n’t	not	PART
ftr-370	1686	20	make	make	VERB
ftr-370	1686	21	future	future	ADJ
ftr-370	1686	22	charitable	charitable	ADJ
ftr-370	1686	23	contributions	contribution	NOUN
ftr-370	1686	24	of	of	ADP
ftr-370	1686	25	appreciated	appreciated	ADJ
ftr-370	1686	26	property	property	NOUN
ftr-370	1686	27	through	through	ADP
ftr-370	1686	28	an	an	DET
ftr-370	1686	29	s	s	NOUN
ftr-370	1686	30	corporation	corporation	NOUN
ftr-370	1686	31	unless	unless	SCONJ
ftr-370	1686	32	the	the	DET
ftr-370	1686	33	law	law	NOUN
ftr-370	1686	34	changes	change	VERB
ftr-370	1686	35	.	.	PUNCT
ftr-370	1687	1	rev	rev	PROPN
ftr-370	1687	2	.	.	PROPN
ftr-370	1688	1	rul	rul	PROPN
ftr-370	1688	2	.	.	PUNCT
ftr-370	1688	3	2008	2008	NUM
ftr-370	1688	4	-	-	SYM
ftr-370	1688	5	16	16	NUM
ftr-370	1688	6	,	,	PUNCT
ftr-370	1688	7	2008	2008	NUM
ftr-370	1688	8	-	-	SYM
ftr-370	1688	9	11	11	NUM
ftr-370	1688	10	i.r.b	i.r.b	NOUN
ftr-370	1688	11	.	.	PUNCT
ftr-370	1689	1	585	585	NUM
ftr-370	1689	2	(	(	PUNCT
ftr-370	1689	3	3/17/08	3/17/08	NUM
ftr-370	1689	4	)	)	PUNCT
ftr-370	1689	5	.	.	PUNCT
ftr-370	1690	1	if	if	SCONJ
ftr-370	1690	2	an	an	DET
ftr-370	1690	3	s	s	NOUN
ftr-370	1690	4	corporation	corporation	NOUN
ftr-370	1690	5	made	make	VERB
ftr-370	1690	6	a	a	DET
ftr-370	1690	7	charitable	charitable	ADJ
ftr-370	1690	8	contribution	contribution	NOUN
ftr-370	1690	9	of	of	ADP
ftr-370	1690	10	appreciated	appreciated	ADJ
ftr-370	1690	11	property	property	NOUN
ftr-370	1690	12	during	during	ADP
ftr-370	1690	13	a	a	DET
ftr-370	1690	14	taxable	taxable	ADJ
ftr-370	1690	15	year	year	NOUN
ftr-370	1690	16	beginning	begin	VERB
ftr-370	1690	17	after	after	ADP
ftr-370	1690	18	12/31/05	12/31/05	PROPN
ftr-370	1690	19	,	,	PUNCT
ftr-370	1690	20	and	and	CCONJ
ftr-370	1690	21	before	before	ADP
ftr-370	1690	22	1/1/08	1/1/08	NUM
ftr-370	1690	23	,	,	PUNCT
ftr-370	1690	24	the	the	DET
ftr-370	1690	25	shareholder	shareholder	NOUN
ftr-370	1690	26	’s	’s	PART
ftr-370	1690	27	deduction	deduction	NOUN
ftr-370	1690	28	may	may	AUX
ftr-370	1690	29	not	not	PART
ftr-370	1690	30	exceed	exceed	VERB
ftr-370	1690	31	the	the	DET
ftr-370	1690	32	sum	sum	NOUN
ftr-370	1690	33	of	of	ADP
ftr-370	1690	34	:	:	PUNCT
ftr-370	1690	35	(	(	PUNCT
ftr-370	1690	36	1	1	X
ftr-370	1690	37	)	)	PUNCT
ftr-370	1690	38	the	the	DET
ftr-370	1690	39	shareholder	shareholder	NOUN
ftr-370	1690	40	’s	’s	PART
ftr-370	1690	41	pro	pro	ADJ
ftr-370	1690	42	rata	rata	ADJ
ftr-370	1690	43	share	share	NOUN
ftr-370	1690	44	of	of	ADP
ftr-370	1690	45	the	the	DET
ftr-370	1690	46	fair	fair	ADJ
ftr-370	1690	47	market	market	NOUN
ftr-370	1690	48	value	value	NOUN
ftr-370	1690	49	of	of	ADP
ftr-370	1690	50	the	the	DET
ftr-370	1690	51	contributed	contribute	VERB
ftr-370	1690	52	property	property	NOUN
ftr-370	1690	53	over	over	ADP
ftr-370	1690	54	the	the	DET
ftr-370	1690	55	contributed	contribute	VERB
ftr-370	1690	56	property	property	NOUN
ftr-370	1690	57	’s	’s	PART
ftr-370	1690	58	adjusted	adjust	VERB
ftr-370	1690	59	tax	tax	NOUN
ftr-370	1690	60	basis	basis	NOUN
ftr-370	1690	61	,	,	PUNCT
ftr-370	1690	62	and	and	CCONJ
ftr-370	1690	63	(	(	PUNCT
ftr-370	1690	64	2	2	X
ftr-370	1690	65	)	)	PUNCT
ftr-370	1690	66	the	the	DET
ftr-370	1690	67	amount	amount	NOUN
ftr-370	1690	68	of	of	ADP
ftr-370	1690	69	the	the	DET
ftr-370	1690	70	§	§	PROPN
ftr-370	1690	71	1366(d	1366(d	PROPN
ftr-370	1690	72	)	)	PUNCT
ftr-370	1690	73	loss	loss	NOUN
ftr-370	1690	74	limitation	limitation	NOUN
ftr-370	1690	75	amount	amount	NOUN
ftr-370	1690	76	that	that	PRON
ftr-370	1690	77	is	be	AUX
ftr-370	1690	78	allocable	allocable	ADJ
ftr-370	1690	79	to	to	ADP
ftr-370	1690	80	the	the	DET
ftr-370	1690	81	contributed	contribute	VERB
ftr-370	1690	82	property	property	NOUN
ftr-370	1690	83	’s	’s	PART
ftr-370	1690	84	adjusted	adjusted	ADJ
ftr-370	1690	85	basis	basis	NOUN
ftr-370	1690	86	under	under	ADP
ftr-370	1690	87	reg	reg	NOUN
ftr-370	1690	88	.	.	PUNCT
ftr-370	1691	1	§	§	PROPN
ftr-370	1691	2	1.1366	1.1366	NUM
ftr-370	1691	3	-	-	PUNCT
ftr-370	1691	4	2(a)(4	2(a)(4	NUM
ftr-370	1691	5	)	)	PUNCT
ftr-370	1691	6	.	.	PUNCT
ftr-370	1692	1	any	any	DET
ftr-370	1692	2	disallowed	disallow	VERB
ftr-370	1692	3	portion	portion	NOUN
ftr-370	1692	4	of	of	ADP
ftr-370	1692	5	the	the	DET
ftr-370	1692	6	contribution	contribution	NOUN
ftr-370	1692	7	retains	retain	VERB
ftr-370	1692	8	its	its	PRON
ftr-370	1692	9	character	character	NOUN
ftr-370	1692	10	and	and	CCONJ
ftr-370	1692	11	is	be	AUX
ftr-370	1692	12	carried	carry	VERB
ftr-370	1692	13	over	over	ADP
ftr-370	1692	14	.	.	PUNCT
ftr-370	1693	1	•	•	NUM
ftr-370	1693	2	the	the	DET
ftr-370	1693	3	tax	tax	NOUN
ftr-370	1693	4	technical	technical	ADJ
ftr-370	1693	5	corrections	correction	NOUN
ftr-370	1693	6	act	act	NOUN
ftr-370	1693	7	of	of	ADP
ftr-370	1693	8	2007	2007	NUM
ftr-370	1693	9	added	add	VERB
ftr-370	1693	10	§	§	PROPN
ftr-370	1693	11	1366(d)(4	1366(d)(4	NUM
ftr-370	1693	12	)	)	PUNCT
ftr-370	1693	13	,	,	PUNCT
ftr-370	1693	14	which	which	PRON
ftr-370	1693	15	provides	provide	VERB
ftr-370	1693	16	,	,	PUNCT
ftr-370	1693	17	in	in	ADP
ftr-370	1693	18	effect	effect	NOUN
ftr-370	1693	19	,	,	PUNCT
ftr-370	1693	20	that	that	SCONJ
ftr-370	1693	21	the	the	DET
ftr-370	1693	22	basis	basis	NOUN
ftr-370	1693	23	limitation	limitation	NOUN
ftr-370	1693	24	rule	rule	NOUN
ftr-370	1693	25	of	of	ADP
ftr-370	1693	26	§	§	PROPN
ftr-370	1693	27	1366(d)(1	1366(d)(1	NUM
ftr-370	1693	28	)	)	PUNCT
ftr-370	1693	29	does	do	AUX
ftr-370	1693	30	not	not	PART
ftr-370	1693	31	apply	apply	VERB
ftr-370	1693	32	to	to	ADP
ftr-370	1693	33	the	the	DET
ftr-370	1693	34	amount	amount	NOUN
ftr-370	1693	35	of	of	ADP
ftr-370	1693	36	deductible	deductible	ADJ
ftr-370	1693	37	appreciation	appreciation	NOUN
ftr-370	1693	38	in	in	ADP
ftr-370	1693	39	the	the	DET
ftr-370	1693	40	contributed	contributed	ADJ
ftr-370	1693	41	property	property	NOUN
ftr-370	1693	42	in	in	ADP
ftr-370	1693	43	taxable	taxable	ADJ
ftr-370	1693	44	years	year	NOUN
ftr-370	1693	45	beginning	begin	VERB
ftr-370	1693	46	after	after	ADP
ftr-370	1693	47	12/31/05	12/31/05	PROPN
ftr-370	1693	48	,	,	PUNCT
ftr-370	1693	49	and	and	CCONJ
ftr-370	1693	50	before	before	ADP
ftr-370	1693	51	1/1/08	1/1/08	NUM
ftr-370	1693	52	.	.	PROPN
ftr-370	1694	1	•	•	NUM
ftr-370	1694	2	the	the	DET
ftr-370	1694	3	pension	pension	NOUN
ftr-370	1694	4	protection	protection	NOUN
ftr-370	1694	5	act	act	NOUN
ftr-370	1694	6	of	of	ADP
ftr-370	1694	7	2006	2006	NUM
ftr-370	1694	8	amended	amend	VERB
ftr-370	1694	9	§	§	PROPN
ftr-370	1694	10	1367(a)(2	1367(a)(2	NUM
ftr-370	1694	11	)	)	PUNCT
ftr-370	1694	12	to	to	PART
ftr-370	1694	13	provide	provide	VERB
ftr-370	1694	14	that	that	SCONJ
ftr-370	1694	15	the	the	DET
ftr-370	1694	16	decrease	decrease	NOUN
ftr-370	1694	17	in	in	ADP
ftr-370	1694	18	shareholder	shareholder	NOUN
ftr-370	1694	19	basis	basis	NOUN
ftr-370	1694	20	under	under	ADP
ftr-370	1694	21	§	§	PROPN
ftr-370	1694	22	1367(a)(2)(b	1367(a)(2)(b	NUM
ftr-370	1694	23	)	)	PUNCT
ftr-370	1694	24	by	by	ADP
ftr-370	1694	25	reason	reason	NOUN
ftr-370	1694	26	of	of	ADP
ftr-370	1694	27	a	a	DET
ftr-370	1694	28	charitable	charitable	ADJ
ftr-370	1694	29	contribution	contribution	NOUN
ftr-370	1694	30	of	of	ADP
ftr-370	1694	31	property	property	NOUN
ftr-370	1694	32	is	be	AUX
ftr-370	1694	33	the	the	DET
ftr-370	1694	34	amount	amount	NOUN
ftr-370	1694	35	equal	equal	ADJ
ftr-370	1694	36	to	to	ADP
ftr-370	1694	37	the	the	DET
ftr-370	1694	38	shareholder	shareholder	NOUN
ftr-370	1694	39	’s	’s	PART
ftr-370	1694	40	pro	pro	ADJ
ftr-370	1694	41	rata	rata	ADJ
ftr-370	1694	42	share	share	NOUN
ftr-370	1694	43	of	of	ADP
ftr-370	1694	44	the	the	DET
ftr-370	1694	45	adjusted	adjusted	ADJ
ftr-370	1694	46	basis	basis	NOUN
ftr-370	1694	47	of	of	ADP
ftr-370	1694	48	such	such	ADJ
ftr-370	1694	49	property	property	NOUN
ftr-370	1694	50	in	in	ADP
ftr-370	1694	51	taxable	taxable	ADJ
ftr-370	1694	52	years	year	NOUN
ftr-370	1694	53	beginning	begin	VERB
ftr-370	1694	54	after	after	ADP
ftr-370	1694	55	12/31/05	12/31/05	PROPN
ftr-370	1694	56	,	,	PUNCT
ftr-370	1694	57	and	and	CCONJ
ftr-370	1694	58	before	before	ADP
ftr-370	1694	59	1/1/08	1/1/08	NUM
ftr-370	1694	60	.	.	PROPN
ftr-370	1695	1	•	•	NUM
ftr-370	1695	2	the	the	DET
ftr-370	1695	3	emergency	emergency	NOUN
ftr-370	1695	4	economic	economic	ADJ
ftr-370	1695	5	stabilization	stabilization	NOUN
ftr-370	1695	6	act	act	NOUN
ftr-370	1695	7	of	of	ADP
ftr-370	1695	8	2008	2008	NUM
ftr-370	1695	9	extend	extend	VERB
ftr-370	1695	10	through	through	ADP
ftr-370	1695	11	2009	2009	NUM
ftr-370	1695	12	the	the	DET
ftr-370	1695	13	application	application	NOUN
ftr-370	1695	14	of	of	ADP
ftr-370	1695	15	§	§	PROPN
ftr-370	1695	16	1366(d)(4	1366(d)(4	NUM
ftr-370	1695	17	)	)	PUNCT
ftr-370	1695	18	.	.	PUNCT
ftr-370	1696	1	•	•	NUM
ftr-370	1696	2	absent	absent	ADJ
ftr-370	1696	3	further	further	ADJ
ftr-370	1696	4	statutory	statutory	ADJ
ftr-370	1696	5	change	change	NOUN
ftr-370	1696	6	,	,	PUNCT
ftr-370	1696	7	charitable	charitable	ADJ
ftr-370	1696	8	contributions	contribution	NOUN
ftr-370	1696	9	made	make	VERB
ftr-370	1696	10	by	by	ADP
ftr-370	1696	11	s	s	PART
ftr-370	1696	12	corporations	corporation	NOUN
ftr-370	1696	13	in	in	ADP
ftr-370	1696	14	subsequent	subsequent	ADJ
ftr-370	1696	15	taxable	taxable	ADJ
ftr-370	1696	16	years	year	NOUN
ftr-370	1696	17	are	be	AUX
ftr-370	1696	18	subject	subject	ADJ
ftr-370	1696	19	to	to	ADP
ftr-370	1696	20	the	the	DET
ftr-370	1696	21	law	law	NOUN
ftr-370	1696	22	in	in	ADP
ftr-370	1696	23	existence	existence	NOUN
ftr-370	1696	24	prior	prior	ADV
ftr-370	1696	25	to	to	ADP
ftr-370	1696	26	these	these	DET
ftr-370	1696	27	amendments	amendment	NOUN
ftr-370	1696	28	[	[	X
ftr-370	1696	29	i.e.	i.e.	X
ftr-370	1696	30	,	,	PUNCT
ftr-370	1696	31	stock	stock	NOUN
ftr-370	1696	32	basis	basis	NOUN
ftr-370	1696	33	will	will	AUX
ftr-370	1696	34	be	be	AUX
ftr-370	1696	35	reduced	reduce	VERB
ftr-370	1696	36	by	by	ADP
ftr-370	1696	37	the	the	DET
ftr-370	1696	38	full	full	ADJ
ftr-370	1696	39	amount	amount	NOUN
ftr-370	1696	40	of	of	ADP
ftr-370	1696	41	the	the	DET
ftr-370	1696	42	deduction	deduction	NOUN
ftr-370	1696	43	]	]	PUNCT
ftr-370	1696	44	.	.	PUNCT
ftr-370	1697	1	the	the	DET
ftr-370	1697	2	irs	irs	PROPN
ftr-370	1697	3	and	and	CCONJ
ftr-370	1697	4	treasury	treasury	PROPN
ftr-370	1697	5	department	department	PROPN
ftr-370	1697	6	2009	2009	NUM
ftr-370	1697	7	]	]	PUNCT
ftr-370	1697	8	recent	recent	ADJ
ftr-370	1697	9	developments	development	NOUN
ftr-370	1697	10	in	in	ADP
ftr-370	1697	11	federal	federal	ADJ
ftr-370	1697	12	income	income	NOUN
ftr-370	1697	13	taxation	taxation	NOUN
ftr-370	1697	14	357	357	NUM
ftr-370	1697	15	are	be	AUX
ftr-370	1697	16	considering	consider	VERB
ftr-370	1697	17	issuing	issue	VERB
ftr-370	1697	18	guidance	guidance	NOUN
ftr-370	1697	19	on	on	ADP
ftr-370	1697	20	the	the	DET
ftr-370	1697	21	treatment	treatment	NOUN
ftr-370	1697	22	of	of	ADP
ftr-370	1697	23	charitable	charitable	ADJ
ftr-370	1697	24	contributions	contribution	NOUN
ftr-370	1697	25	made	make	VERB
ftr-370	1697	26	by	by	ADP
ftr-370	1697	27	s	s	PART
ftr-370	1697	28	corporations	corporation	NOUN
ftr-370	1697	29	in	in	ADP
ftr-370	1697	30	subsequent	subsequent	ADJ
ftr-370	1697	31	taxable	taxable	ADJ
ftr-370	1697	32	years	year	NOUN
ftr-370	1697	33	.	.	PUNCT
ftr-370	1698	1	3	3	X
ftr-370	1698	2	.	.	X
ftr-370	1698	3	f	f	PROPN
ftr-370	1698	4	reorganizations	reorganization	NOUN
ftr-370	1698	5	of	of	ADP
ftr-370	1698	6	s	s	PART
ftr-370	1698	7	corporations	corporation	NOUN
ftr-370	1698	8	.	.	PUNCT
ftr-370	1699	1	rev	rev	PROPN
ftr-370	1699	2	.	.	PROPN
ftr-370	1699	3	rul	rul	PROPN
ftr-370	1699	4	.	.	PUNCT
ftr-370	1700	1	200818	200818	NUM
ftr-370	1700	2	,	,	PUNCT
ftr-370	1700	3	2008	2008	NUM
ftr-370	1700	4	-	-	SYM
ftr-370	1700	5	13	13	NUM
ftr-370	1700	6	i.r.b	i.r.b	NOUN
ftr-370	1700	7	.	.	PUNCT
ftr-370	1701	1	674	674	NUM
ftr-370	1701	2	(	(	PUNCT
ftr-370	1701	3	3/7/08	3/7/08	NUM
ftr-370	1701	4	)	)	PUNCT
ftr-370	1701	5	.	.	PUNCT
ftr-370	1702	1	when	when	SCONJ
ftr-370	1702	2	an	an	DET
ftr-370	1702	3	s	s	NOUN
ftr-370	1702	4	corporation	corporation	NOUN
ftr-370	1702	5	undergoes	undergo	VERB
ftr-370	1702	6	§	§	PROPN
ftr-370	1702	7	368(a)(1)(f	368(a)(1)(f	NUM
ftr-370	1702	8	)	)	PUNCT
ftr-370	1702	9	reorganization	reorganization	NOUN
ftr-370	1703	1	[	[	X
ftr-370	1703	2	through	through	ADP
ftr-370	1703	3	a	a	DET
ftr-370	1703	4	§	§	PROPN
ftr-370	1703	5	351	351	NUM
ftr-370	1703	6	contribution	contribution	NOUN
ftr-370	1703	7	of	of	ADP
ftr-370	1703	8	the	the	DET
ftr-370	1703	9	s	s	PROPN
ftr-370	1703	10	corporation	corporation	NOUN
ftr-370	1703	11	stock	stock	NOUN
ftr-370	1703	12	to	to	ADP
ftr-370	1703	13	a	a	DET
ftr-370	1703	14	holding	hold	VERB
ftr-370	1703	15	company	company	NOUN
ftr-370	1703	16	or	or	CCONJ
ftr-370	1703	17	through	through	ADP
ftr-370	1703	18	a	a	DET
ftr-370	1703	19	downstream	downstream	ADJ
ftr-370	1703	20	merger	merger	NOUN
ftr-370	1703	21	into	into	ADP
ftr-370	1703	22	a	a	DET
ftr-370	1703	23	newly	newly	ADV
ftr-370	1703	24	formed	form	VERB
ftr-370	1703	25	second	second	ADJ
ftr-370	1703	26	tier	tier	NOUN
ftr-370	1703	27	subsidiary	subsidiary	NOUN
ftr-370	1703	28	]	]	PUNCT
ftr-370	1703	29	in	in	ADP
ftr-370	1703	30	which	which	PRON
ftr-370	1703	31	an	an	DET
ftr-370	1703	32	operating	operating	NOUN
ftr-370	1703	33	s	s	NOUN
ftr-370	1703	34	corporation	corporation	NOUN
ftr-370	1703	35	becomes	become	VERB
ftr-370	1703	36	a	a	DET
ftr-370	1703	37	qsub	qsub	NOUN
ftr-370	1703	38	of	of	ADP
ftr-370	1703	39	a	a	DET
ftr-370	1703	40	newly	newly	ADV
ftr-370	1703	41	formed	form	VERB
ftr-370	1703	42	holding	hold	VERB
ftr-370	1703	43	company	company	NOUN
ftr-370	1703	44	that	that	PRON
ftr-370	1703	45	qualifies	qualify	VERB
ftr-370	1703	46	to	to	PART
ftr-370	1703	47	be	be	AUX
ftr-370	1703	48	an	an	DET
ftr-370	1703	49	s	s	NOUN
ftr-370	1703	50	corporation	corporation	NOUN
ftr-370	1703	51	,	,	PUNCT
ftr-370	1703	52	the	the	DET
ftr-370	1703	53	newly	newly	ADV
ftr-370	1703	54	formed	form	VERB
ftr-370	1703	55	parent	parent	NOUN
ftr-370	1703	56	succeeds	succeed	VERB
ftr-370	1703	57	to	to	ADP
ftr-370	1703	58	the	the	DET
ftr-370	1703	59	original	original	ADJ
ftr-370	1703	60	s	s	PART
ftr-370	1703	61	corporation	corporation	NOUN
ftr-370	1703	62	’s	’s	PART
ftr-370	1703	63	election	election	NOUN
ftr-370	1703	64	and	and	CCONJ
ftr-370	1703	65	does	do	AUX
ftr-370	1703	66	not	not	PART
ftr-370	1703	67	have	have	VERB
ftr-370	1703	68	to	to	PART
ftr-370	1703	69	make	make	VERB
ftr-370	1703	70	a	a	DET
ftr-370	1703	71	new	new	ADJ
ftr-370	1703	72	s	s	NOUN
ftr-370	1703	73	election	election	NOUN
ftr-370	1703	74	.	.	PUNCT
ftr-370	1704	1	see	see	VERB
ftr-370	1704	2	rev	rev	PROPN
ftr-370	1704	3	.	.	PROPN
ftr-370	1704	4	rul	rul	PROPN
ftr-370	1704	5	.	.	PUNCT
ftr-370	1705	1	64	64	NUM
ftr-370	1705	2	-	-	SYM
ftr-370	1705	3	250	250	NUM
ftr-370	1705	4	,	,	PUNCT
ftr-370	1705	5	1964	1964	NUM
ftr-370	1705	6	-	-	SYM
ftr-370	1705	7	2	2	NUM
ftr-370	1705	8	c.b	c.b	PROPN
ftr-370	1705	9	.	.	PROPN
ftr-370	1705	10	333	333	NUM
ftr-370	1705	11	.	.	PUNCT
ftr-370	1706	1	effective	effective	ADJ
ftr-370	1706	2	1/1/09	1/1/09	NUM
ftr-370	1706	3	,	,	PUNCT
ftr-370	1706	4	the	the	DET
ftr-370	1706	5	new	new	ADJ
ftr-370	1706	6	parent	parent	NOUN
ftr-370	1706	7	must	must	AUX
ftr-370	1706	8	obtain	obtain	VERB
ftr-370	1706	9	its	its	PRON
ftr-370	1706	10	own	own	ADJ
ftr-370	1706	11	ein	ein	NOUN
ftr-370	1706	12	rather	rather	ADV
ftr-370	1706	13	than	than	ADP
ftr-370	1706	14	succeed	succeed	VERB
ftr-370	1706	15	to	to	ADP
ftr-370	1706	16	the	the	DET
ftr-370	1706	17	qsub	qsub	PROPN
ftr-370	1706	18	’s	’s	PART
ftr-370	1706	19	ein	ein	PROPN
ftr-370	1706	20	.	.	PUNCT
ftr-370	1707	1	however	however	ADV
ftr-370	1707	2	,	,	PUNCT
ftr-370	1707	3	for	for	ADP
ftr-370	1707	4	s	s	PART
ftr-370	1707	5	corporations	corporation	NOUN
ftr-370	1707	6	that	that	PRON
ftr-370	1707	7	have	have	AUX
ftr-370	1707	8	previously	previously	ADV
ftr-370	1707	9	undergone	undergo	VERB
ftr-370	1707	10	a	a	DET
ftr-370	1707	11	§	§	PROPN
ftr-370	1707	12	368(a)(1)(f	368(a)(1)(f	NUM
ftr-370	1707	13	)	)	PUNCT
ftr-370	1707	14	reorganization	reorganization	NOUN
ftr-370	1707	15	in	in	ADP
ftr-370	1707	16	a	a	DET
ftr-370	1707	17	manner	manner	NOUN
ftr-370	1707	18	described	describe	VERB
ftr-370	1707	19	in	in	ADP
ftr-370	1707	20	the	the	DET
ftr-370	1707	21	ruling	rule	VERB
ftr-370	1707	22	transaction	transaction	NOUN
ftr-370	1707	23	to	to	PART
ftr-370	1707	24	create	create	VERB
ftr-370	1707	25	the	the	DET
ftr-370	1707	26	holding	hold	VERB
ftr-370	1707	27	company	company	NOUN
ftr-370	1707	28	,	,	PUNCT
ftr-370	1707	29	where	where	SCONJ
ftr-370	1707	30	the	the	DET
ftr-370	1707	31	parent	parent	NOUN
ftr-370	1707	32	took	take	VERB
ftr-370	1707	33	the	the	DET
ftr-370	1707	34	qsub	qsub	PROPN
ftr-370	1707	35	’s	’s	PART
ftr-370	1707	36	ein	ein	PROPN
ftr-370	1707	37	,	,	PUNCT
ftr-370	1707	38	the	the	DET
ftr-370	1707	39	parent	parent	NOUN
ftr-370	1707	40	should	should	AUX
ftr-370	1707	41	continue	continue	VERB
ftr-370	1707	42	to	to	PART
ftr-370	1707	43	use	use	VERB
ftr-370	1707	44	that	that	DET
ftr-370	1707	45	ein	ein	PROPN
ftr-370	1707	46	and	and	CCONJ
ftr-370	1707	47	the	the	DET
ftr-370	1707	48	qsub	qsub	PROPN
ftr-370	1707	49	will	will	AUX
ftr-370	1707	50	have	have	VERB
ftr-370	1707	51	to	to	PART
ftr-370	1707	52	get	get	VERB
ftr-370	1707	53	a	a	DET
ftr-370	1707	54	new	new	ADJ
ftr-370	1707	55	ein	ein	NOUN
ftr-370	1707	56	when	when	SCONJ
ftr-370	1707	57	it	it	PRON
ftr-370	1707	58	is	be	AUX
ftr-370	1707	59	treated	treat	VERB
ftr-370	1707	60	as	as	ADP
ftr-370	1707	61	a	a	DET
ftr-370	1707	62	separate	separate	ADJ
ftr-370	1707	63	corporation	corporation	NOUN
ftr-370	1707	64	.	.	PUNCT
ftr-370	1708	1	rev	rev	PROPN
ftr-370	1708	2	.	.	PUNCT
ftr-370	1709	1	rul	rul	PROPN
ftr-370	1709	2	.	.	PUNCT
ftr-370	1710	1	64	64	NUM
ftr-370	1710	2	-	-	SYM
ftr-370	1710	3	250	250	NUM
ftr-370	1710	4	,	,	PUNCT
ftr-370	1710	5	1964	1964	NUM
ftr-370	1710	6	-	-	SYM
ftr-370	1710	7	2	2	NUM
ftr-370	1710	8	c.b	c.b	PROPN
ftr-370	1710	9	.	.	PROPN
ftr-370	1710	10	333	333	NUM
ftr-370	1710	11	is	be	AUX
ftr-370	1710	12	amplified	amplify	VERB
ftr-370	1710	13	.	.	PUNCT
ftr-370	1711	1	4	4	X
ftr-370	1711	2	.	.	X
ftr-370	1711	3	revenge	revenge	NOUN
ftr-370	1711	4	for	for	ADP
ftr-370	1711	5	gitlitz	gitlitz	NOUN
ftr-370	1711	6	?	?	PUNCT
ftr-370	1711	7	reg-102822	reg-102822	NOUN
ftr-370	1711	8	-	-	PUNCT
ftr-370	1711	9	08	08	NUM
ftr-370	1711	10	,	,	PUNCT
ftr-370	1711	11	section	section	NOUN
ftr-370	1711	12	108	108	NUM
ftr-370	1711	13	reduction	reduction	NOUN
ftr-370	1711	14	of	of	ADP
ftr-370	1711	15	tax	tax	NOUN
ftr-370	1711	16	attributes	attribute	NOUN
ftr-370	1711	17	for	for	ADP
ftr-370	1711	18	s	s	NOUN
ftr-370	1711	19	corporations	corporation	NOUN
ftr-370	1711	20	,	,	PUNCT
ftr-370	1711	21	73	73	NUM
ftr-370	1711	22	f.r	f.r	NOUN
ftr-370	1711	23	.	.	PROPN
ftr-370	1711	24	45656	45656	NUM
ftr-370	1711	25	(	(	PUNCT
ftr-370	1711	26	8/6/08	8/6/08	NUM
ftr-370	1711	27	)	)	PUNCT
ftr-370	1711	28	.	.	PUNCT
ftr-370	1712	1	section	section	NOUN
ftr-370	1712	2	108(d)(7)(a	108(d)(7)(a	NOUN
ftr-370	1712	3	)	)	PUNCT
ftr-370	1712	4	provides	provide	VERB
ftr-370	1712	5	that	that	SCONJ
ftr-370	1712	6	if	if	SCONJ
ftr-370	1712	7	an	an	DET
ftr-370	1712	8	s	s	NOUN
ftr-370	1712	9	corporation	corporation	NOUN
ftr-370	1712	10	excludes	exclude	VERB
ftr-370	1712	11	cod	cod	NOUN
ftr-370	1712	12	income	income	NOUN
ftr-370	1712	13	under	under	ADP
ftr-370	1712	14	§	§	PROPN
ftr-370	1712	15	108(a	108(a	PROPN
ftr-370	1712	16	)	)	PUNCT
ftr-370	1712	17	,	,	PUNCT
ftr-370	1712	18	the	the	DET
ftr-370	1712	19	excluded	exclude	VERB
ftr-370	1712	20	amount	amount	NOUN
ftr-370	1712	21	reduces	reduce	VERB
ftr-370	1712	22	the	the	DET
ftr-370	1712	23	s	s	PART
ftr-370	1712	24	corporation	corporation	NOUN
ftr-370	1712	25	’s	’s	PART
ftr-370	1712	26	tax	tax	NOUN
ftr-370	1712	27	attributes	attribute	NOUN
ftr-370	1712	28	under	under	ADP
ftr-370	1712	29	§	§	PROPN
ftr-370	1712	30	108(b)(2	108(b)(2	NUM
ftr-370	1712	31	)	)	PUNCT
ftr-370	1712	32	;	;	PUNCT
ftr-370	1712	33	§	§	PROPN
ftr-370	1712	34	108(b)(4)(a	108(b)(4)(a	NUM
ftr-370	1712	35	)	)	PUNCT
ftr-370	1712	36	provides	provide	VERB
ftr-370	1712	37	that	that	SCONJ
ftr-370	1712	38	the	the	DET
ftr-370	1712	39	reduction	reduction	NOUN
ftr-370	1712	40	occurs	occur	VERB
ftr-370	1712	41	after	after	SCONJ
ftr-370	1712	42	the	the	DET
ftr-370	1712	43	s	s	PROPN
ftr-370	1712	44	corporation	corporation	NOUN
ftr-370	1712	45	’s	’s	PART
ftr-370	1712	46	items	item	NOUN
ftr-370	1712	47	of	of	ADP
ftr-370	1712	48	income	income	NOUN
ftr-370	1712	49	,	,	PUNCT
ftr-370	1712	50	loss	loss	NOUN
ftr-370	1712	51	,	,	PUNCT
ftr-370	1712	52	deduction	deduction	NOUN
ftr-370	1712	53	and	and	CCONJ
ftr-370	1712	54	credit	credit	NOUN
ftr-370	1712	55	for	for	ADP
ftr-370	1712	56	the	the	DET
ftr-370	1712	57	taxable	taxable	ADJ
ftr-370	1712	58	year	year	NOUN
ftr-370	1712	59	of	of	ADP
ftr-370	1712	60	the	the	DET
ftr-370	1712	61	discharge	discharge	NOUN
ftr-370	1712	62	pass	pass	VERB
ftr-370	1712	63	through	through	ADP
ftr-370	1712	64	to	to	ADP
ftr-370	1712	65	its	its	PRON
ftr-370	1712	66	shareholders	shareholder	NOUN
ftr-370	1712	67	.	.	PUNCT
ftr-370	1713	1	pursuant	pursuant	ADJ
ftr-370	1713	2	to	to	ADP
ftr-370	1713	3	§	§	PROPN
ftr-370	1713	4	108(d)(7)(b	108(d)(7)(b	PROPN
ftr-370	1713	5	)	)	PUNCT
ftr-370	1713	6	,	,	PUNCT
ftr-370	1713	7	prop	prop	NOUN
ftr-370	1713	8	.	.	PUNCT
ftr-370	1714	1	reg	reg	PROPN
ftr-370	1714	2	.	.	PUNCT
ftr-370	1715	1	§	§	PROPN
ftr-370	1715	2	1.108	1.108	NUM
ftr-370	1715	3	-	-	SYM
ftr-370	1715	4	7(d	7(d	NUM
ftr-370	1715	5	)	)	PUNCT
ftr-370	1715	6	would	would	AUX
ftr-370	1715	7	treat	treat	VERB
ftr-370	1715	8	any	any	DET
ftr-370	1715	9	§	§	PROPN
ftr-370	1715	10	1366(d)(3	1366(d)(3	NUM
ftr-370	1715	11	)	)	PUNCT
ftr-370	1715	12	shareholder	shareholder	NOUN
ftr-370	1715	13	carryover	carryover	NOUN
ftr-370	1715	14	losses	loss	NOUN
ftr-370	1715	15	from	from	ADP
ftr-370	1715	16	prior	prior	ADJ
ftr-370	1715	17	years	year	NOUN
ftr-370	1715	18	and	and	CCONJ
ftr-370	1715	19	any	any	PRON
ftr-370	1715	20	passed	pass	VERB
ftr-370	1715	21	through	through	ADP
ftr-370	1715	22	losses	loss	NOUN
ftr-370	1715	23	from	from	ADP
ftr-370	1715	24	the	the	DET
ftr-370	1715	25	current	current	ADJ
ftr-370	1715	26	year	year	NOUN
ftr-370	1715	27	in	in	ADP
ftr-370	1715	28	excess	excess	NOUN
ftr-370	1715	29	of	of	ADP
ftr-370	1715	30	the	the	DET
ftr-370	1715	31	shareholders	shareholder	NOUN
ftr-370	1715	32	’	'	PUNCT
ftr-370	1715	33	bases	basis	NOUN
ftr-370	1715	34	as	as	ADP
ftr-370	1715	35	a	a	DET
ftr-370	1715	36	“	"	PUNCT
ftr-370	1715	37	deemed	deem	VERB
ftr-370	1715	38	nol	nol	NOUN
ftr-370	1715	39	”	"	PUNCT
ftr-370	1715	40	of	of	ADP
ftr-370	1715	41	the	the	DET
ftr-370	1715	42	s	s	PART
ftr-370	1715	43	corporation	corporation	NOUN
ftr-370	1715	44	that	that	PRON
ftr-370	1715	45	would	would	AUX
ftr-370	1715	46	be	be	AUX
ftr-370	1715	47	reduced	reduce	VERB
ftr-370	1715	48	under	under	ADP
ftr-370	1715	49	§	§	PROPN
ftr-370	1715	50	108(b	108(b	PROPN
ftr-370	1715	51	)	)	PUNCT
ftr-370	1715	52	.	.	PUNCT
ftr-370	1716	1	where	where	SCONJ
ftr-370	1716	2	an	an	DET
ftr-370	1716	3	s	s	NOUN
ftr-370	1716	4	corporation	corporation	NOUN
ftr-370	1716	5	has	have	VERB
ftr-370	1716	6	more	more	ADJ
ftr-370	1716	7	than	than	ADP
ftr-370	1716	8	one	one	NUM
ftr-370	1716	9	shareholder	shareholder	NOUN
ftr-370	1716	10	during	during	ADP
ftr-370	1716	11	the	the	DET
ftr-370	1716	12	taxable	taxable	ADJ
ftr-370	1716	13	year	year	NOUN
ftr-370	1716	14	of	of	ADP
ftr-370	1716	15	the	the	DET
ftr-370	1716	16	discharge	discharge	NOUN
ftr-370	1716	17	,	,	PUNCT
ftr-370	1716	18	a	a	DET
ftr-370	1716	19	shareholder	shareholder	NOUN
ftr-370	1716	20	’s	’s	PART
ftr-370	1716	21	disallowed	disallow	VERB
ftr-370	1716	22	losses	loss	NOUN
ftr-370	1716	23	or	or	CCONJ
ftr-370	1716	24	deductions	deduction	NOUN
ftr-370	1716	25	equal	equal	VERB
ftr-370	1716	26	a	a	DET
ftr-370	1716	27	pro	pro	ADJ
ftr-370	1716	28	rata	rata	ADJ
ftr-370	1716	29	share	share	NOUN
ftr-370	1716	30	of	of	ADP
ftr-370	1716	31	the	the	DET
ftr-370	1716	32	total	total	ADJ
ftr-370	1716	33	losses	loss	NOUN
ftr-370	1716	34	and	and	CCONJ
ftr-370	1716	35	deductions	deduction	NOUN
ftr-370	1716	36	allocated	allocate	VERB
ftr-370	1716	37	to	to	ADP
ftr-370	1716	38	the	the	DET
ftr-370	1716	39	shareholder	shareholder	NOUN
ftr-370	1716	40	under	under	ADP
ftr-370	1716	41	§	§	PROPN
ftr-370	1716	42	1366(a	1366(a	NUM
ftr-370	1716	43	)	)	PUNCT
ftr-370	1716	44	during	during	ADP
ftr-370	1716	45	the	the	DET
ftr-370	1716	46	corporation	corporation	NOUN
ftr-370	1716	47	’s	’s	PART
ftr-370	1716	48	taxable	taxable	ADJ
ftr-370	1716	49	year	year	NOUN
ftr-370	1716	50	(	(	PUNCT
ftr-370	1716	51	including	include	VERB
ftr-370	1716	52	losses	loss	NOUN
ftr-370	1716	53	and	and	CCONJ
ftr-370	1716	54	deductions	deduction	NOUN
ftr-370	1716	55	disallowed	disallow	VERB
ftr-370	1716	56	under	under	ADP
ftr-370	1716	57	§	§	PROPN
ftr-370	1716	58	1366(d)(1	1366(d)(1	NUM
ftr-370	1716	59	)	)	PUNCT
ftr-370	1716	60	for	for	ADP
ftr-370	1716	61	prior	prior	ADJ
ftr-370	1716	62	years	year	NOUN
ftr-370	1716	63	that	that	PRON
ftr-370	1716	64	are	be	AUX
ftr-370	1716	65	treated	treat	VERB
ftr-370	1716	66	as	as	ADP
ftr-370	1716	67	current	current	ADJ
ftr-370	1716	68	year	year	NOUN
ftr-370	1716	69	losses	loss	NOUN
ftr-370	1716	70	and	and	CCONJ
ftr-370	1716	71	deductions	deduction	NOUN
ftr-370	1716	72	with	with	ADP
ftr-370	1716	73	respect	respect	NOUN
ftr-370	1716	74	to	to	ADP
ftr-370	1716	75	the	the	DET
ftr-370	1716	76	shareholder	shareholder	NOUN
ftr-370	1716	77	under	under	ADP
ftr-370	1716	78	§	§	PROPN
ftr-370	1716	79	1366(d)(2	1366(d)(2	NUM
ftr-370	1716	80	)	)	PUNCT
ftr-370	1716	81	)	)	PUNCT
ftr-370	1716	82	.	.	PUNCT
ftr-370	1717	1	the	the	DET
ftr-370	1717	2	proposed	propose	VERB
ftr-370	1717	3	regulations	regulation	NOUN
ftr-370	1717	4	will	will	AUX
ftr-370	1717	5	be	be	AUX
ftr-370	1717	6	effective	effective	ADJ
ftr-370	1717	7	when	when	SCONJ
ftr-370	1717	8	finalized	finalize	VERB
ftr-370	1717	9	.	.	PUNCT
ftr-370	1718	1	5	5	X
ftr-370	1718	2	.	.	PUNCT
ftr-370	1718	3	section	section	NOUN
ftr-370	1718	4	101(j	101(j	PROPN
ftr-370	1718	5	)	)	PUNCT
ftr-370	1718	6	meets	meet	VERB
ftr-370	1718	7	§	§	PROPN
ftr-370	1718	8	1368(e	1368(e	NUM
ftr-370	1718	9	)	)	PUNCT
ftr-370	1718	10	.	.	PUNCT
ftr-370	1719	1	rev	rev	PROPN
ftr-370	1719	2	.	.	PROPN
ftr-370	1720	1	rul	rul	PROPN
ftr-370	1720	2	.	.	PUNCT
ftr-370	1720	3	2008	2008	NUM
ftr-370	1720	4	-	-	SYM
ftr-370	1720	5	42	42	NUM
ftr-370	1720	6	,	,	PUNCT
ftr-370	1720	7	2008	2008	NUM
ftr-370	1720	8	-	-	SYM
ftr-370	1720	9	30	30	NUM
ftr-370	1720	10	i.r.b	i.r.b	NOUN
ftr-370	1720	11	.	.	PUNCT
ftr-370	1721	1	175	175	NUM
ftr-370	1721	2	(	(	PUNCT
ftr-370	1721	3	7/1/08	7/1/08	NOUN
ftr-370	1721	4	)	)	PUNCT
ftr-370	1721	5	.	.	PUNCT
ftr-370	1722	1	premiums	premium	NOUN
ftr-370	1722	2	paid	pay	VERB
ftr-370	1722	3	by	by	ADP
ftr-370	1722	4	an	an	DET
ftr-370	1722	5	s	s	NOUN
ftr-370	1722	6	corporation	corporation	NOUN
ftr-370	1722	7	on	on	ADP
ftr-370	1722	8	an	an	DET
ftr-370	1722	9	employer	employer	NOUN
ftr-370	1722	10	-	-	PUNCT
ftr-370	1722	11	owned	own	VERB
ftr-370	1722	12	life	life	NOUN
ftr-370	1722	13	insurance	insurance	NOUN
ftr-370	1722	14	contract	contract	NOUN
ftr-370	1722	15	,	,	PUNCT
ftr-370	1722	16	of	of	ADP
ftr-370	1722	17	which	which	PRON
ftr-370	1722	18	the	the	DET
ftr-370	1722	19	s	s	NOUN
ftr-370	1722	20	corporation	corporation	NOUN
ftr-370	1722	21	is	be	AUX
ftr-370	1722	22	directly	directly	ADV
ftr-370	1722	23	or	or	CCONJ
ftr-370	1722	24	indirectly	indirectly	ADV
ftr-370	1722	25	a	a	DET
ftr-370	1722	26	beneficiary	beneficiary	NOUN
ftr-370	1722	27	,	,	PUNCT
ftr-370	1722	28	do	do	AUX
ftr-370	1722	29	not	not	PART
ftr-370	1722	30	reduce	reduce	VERB
ftr-370	1722	31	the	the	DET
ftr-370	1722	32	s	s	PART
ftr-370	1722	33	corporation	corporation	NOUN
ftr-370	1722	34	’s	’s	PART
ftr-370	1722	35	aaa	aaa	NOUN
ftr-370	1722	36	.	.	PUNCT
ftr-370	1723	1	the	the	DET
ftr-370	1723	2	benefits	benefit	NOUN
ftr-370	1723	3	received	receive	VERB
ftr-370	1723	4	by	by	ADP
ftr-370	1723	5	reason	reason	NOUN
ftr-370	1723	6	of	of	ADP
ftr-370	1723	7	the	the	DET
ftr-370	1723	8	death	death	NOUN
ftr-370	1723	9	of	of	ADP
ftr-370	1723	10	the	the	DET
ftr-370	1723	11	insured	insure	VERB
ftr-370	1723	12	from	from	ADP
ftr-370	1723	13	an	an	DET
ftr-370	1723	14	employer	employer	NOUN
ftr-370	1723	15	-	-	PUNCT
ftr-370	1723	16	owned	own	VERB
ftr-370	1723	17	life	life	NOUN
ftr-370	1723	18	358	358	NUM
ftr-370	1723	19	florida	florida	PROPN
ftr-370	1723	20	tax	tax	NOUN
ftr-370	1723	21	review	review	NOUN
ftr-370	1723	22	[	[	X
ftr-370	1723	23	vol	vol	NOUN
ftr-370	1723	24	.	.	PUNCT
ftr-370	1724	1	9	9	NUM
ftr-370	1724	2	:	:	PUNCT
ftr-370	1724	3	si	si	NOUN
ftr-370	1724	4	insurance	insurance	NOUN
ftr-370	1724	5	contract	contract	NOUN
ftr-370	1724	6	that	that	PRON
ftr-370	1724	7	is	be	AUX
ftr-370	1724	8	not	not	PART
ftr-370	1724	9	taxed	tax	VERB
ftr-370	1724	10	under	under	ADP
ftr-370	1724	11	§	§	PROPN
ftr-370	1724	12	101(j	101(j	PROPN
ftr-370	1724	13	)	)	PUNCT
ftr-370	1724	14	,	,	PUNCT
ftr-370	1724	15	because	because	SCONJ
ftr-370	1724	16	it	it	PRON
ftr-370	1724	17	meets	meet	VERB
ftr-370	1724	18	one	one	NUM
ftr-370	1724	19	of	of	ADP
ftr-370	1724	20	the	the	DET
ftr-370	1724	21	exceptions	exception	NOUN
ftr-370	1724	22	under	under	ADP
ftr-370	1724	23	§	§	PROPN
ftr-370	1724	24	101(j)(2	101(j)(2	NUM
ftr-370	1724	25	)	)	PUNCT
ftr-370	1724	26	,	,	PUNCT
ftr-370	1724	27	do	do	AUX
ftr-370	1724	28	not	not	PART
ftr-370	1724	29	increase	increase	VERB
ftr-370	1724	30	the	the	DET
ftr-370	1724	31	s	s	PROPN
ftr-370	1724	32	corporation	corporation	NOUN
ftr-370	1724	33	’s	’s	PART
ftr-370	1724	34	aaa	aaa	NOUN
ftr-370	1724	35	.	.	PUNCT
ftr-370	1725	1	6	6	NUM
ftr-370	1725	2	.	.	NUM
ftr-370	1725	3	proposed	propose	VERB
ftr-370	1725	4	regulations	regulation	NOUN
ftr-370	1725	5	restrict	restrict	VERB
ftr-370	1725	6	the	the	DET
ftr-370	1725	7	use	use	NOUN
ftr-370	1725	8	of	of	ADP
ftr-370	1725	9	open	open	ADJ
ftr-370	1725	10	account	account	NOUN
ftr-370	1725	11	debt	debt	NOUN
ftr-370	1725	12	to	to	PART
ftr-370	1725	13	increase	increase	VERB
ftr-370	1725	14	basis	basis	NOUN
ftr-370	1725	15	and	and	CCONJ
ftr-370	1725	16	deduct	deduct	VERB
ftr-370	1725	17	losses	loss	NOUN
ftr-370	1725	18	.	.	PUNCT
ftr-370	1726	1	reg-144859	reg-144859	NOUN
ftr-370	1726	2	-	-	PUNCT
ftr-370	1726	3	04	04	NUM
ftr-370	1726	4	,	,	PUNCT
ftr-370	1726	5	section	section	NOUN
ftr-370	1726	6	1367	1367	NUM
ftr-370	1726	7	regarding	regard	VERB
ftr-370	1726	8	open	open	ADJ
ftr-370	1726	9	account	account	NOUN
ftr-370	1726	10	debt	debt	NOUN
ftr-370	1726	11	,	,	PUNCT
ftr-370	1726	12	72	72	NUM
ftr-370	1726	13	f.r	f.r	NOUN
ftr-370	1726	14	.	.	PROPN
ftr-370	1726	15	18417	18417	NUM
ftr-370	1726	16	(	(	PUNCT
ftr-370	1726	17	4/12/07	4/12/07	NUM
ftr-370	1726	18	)	)	PUNCT
ftr-370	1726	19	.	.	PUNCT
ftr-370	1727	1	prop	prop	NOUN
ftr-370	1727	2	.	.	PUNCT
ftr-370	1728	1	reg	reg	PROPN
ftr-370	1728	2	.	.	PUNCT
ftr-370	1729	1	§	§	PROPN
ftr-370	1729	2	1.1367	1.1367	NUM
ftr-370	1729	3	-	-	PUNCT
ftr-370	1729	4	2(a	2(a	NUM
ftr-370	1729	5	)	)	PUNCT
ftr-370	1729	6	,	,	PUNCT
ftr-370	1729	7	(	(	PUNCT
ftr-370	1729	8	c)(2	c)(2	X
ftr-370	1729	9	)	)	PUNCT
ftr-370	1729	10	,	,	PUNCT
ftr-370	1729	11	(	(	PUNCT
ftr-370	1729	12	d	d	NOUN
ftr-370	1729	13	)	)	PUNCT
ftr-370	1729	14	,	,	PUNCT
ftr-370	1729	15	&	&	CCONJ
ftr-370	1729	16	(	(	PUNCT
ftr-370	1729	17	e	e	NOUN
ftr-370	1729	18	)	)	PUNCT
ftr-370	1729	19	,	,	PUNCT
ftr-370	1729	20	ex.6	ex.6	PROPN
ftr-370	1729	21	,	,	PUNCT
ftr-370	1729	22	would	would	AUX
ftr-370	1729	23	limit	limit	VERB
ftr-370	1729	24	open	open	ADJ
ftr-370	1729	25	account	account	NOUN
ftr-370	1729	26	debt	debt	NOUN
ftr-370	1729	27	from	from	ADP
ftr-370	1729	28	an	an	DET
ftr-370	1729	29	s	s	NOUN
ftr-370	1729	30	corporation	corporation	NOUN
ftr-370	1729	31	to	to	ADP
ftr-370	1729	32	a	a	DET
ftr-370	1729	33	shareholder	shareholder	NOUN
ftr-370	1729	34	to	to	ADP
ftr-370	1729	35	debt	debt	NOUN
ftr-370	1729	36	not	not	PART
ftr-370	1729	37	evidenced	evidence	VERB
ftr-370	1729	38	by	by	ADP
ftr-370	1729	39	written	write	VERB
ftr-370	1729	40	instruments	instrument	NOUN
ftr-370	1729	41	for	for	ADP
ftr-370	1729	42	which	which	PRON
ftr-370	1729	43	the	the	DET
ftr-370	1729	44	principal	principal	ADJ
ftr-370	1729	45	amount	amount	NOUN
ftr-370	1729	46	of	of	ADP
ftr-370	1729	47	aggregate	aggregate	ADJ
ftr-370	1729	48	advances	advance	NOUN
ftr-370	1729	49	,	,	PUNCT
ftr-370	1729	50	net	net	NOUN
ftr-370	1729	51	of	of	ADP
ftr-370	1729	52	repayments	repayment	NOUN
ftr-370	1729	53	,	,	PUNCT
ftr-370	1729	54	does	do	AUX
ftr-370	1729	55	not	not	PART
ftr-370	1729	56	exceed	exceed	VERB
ftr-370	1729	57	$	$	SYM
ftr-370	1729	58	10,000	10,000	NUM
ftr-370	1729	59	at	at	ADP
ftr-370	1729	60	the	the	DET
ftr-370	1729	61	close	close	NOUN
ftr-370	1729	62	of	of	ADP
ftr-370	1729	63	any	any	DET
ftr-370	1729	64	day	day	NOUN
ftr-370	1729	65	during	during	ADP
ftr-370	1729	66	the	the	DET
ftr-370	1729	67	s	s	PROPN
ftr-370	1729	68	corporation	corporation	NOUN
ftr-370	1729	69	’s	’s	PART
ftr-370	1729	70	taxable	taxable	ADJ
ftr-370	1729	71	year	year	NOUN
ftr-370	1729	72	.	.	PUNCT
ftr-370	1730	1	the	the	DET
ftr-370	1730	2	proposed	propose	VERB
ftr-370	1730	3	regulations	regulation	NOUN
ftr-370	1730	4	will	will	AUX
ftr-370	1730	5	reverse	reverse	VERB
ftr-370	1730	6	the	the	DET
ftr-370	1730	7	result	result	NOUN
ftr-370	1730	8	in	in	ADP
ftr-370	1730	9	brooks	brooks	PROPN
ftr-370	1730	10	v.	v.	PROPN
ftr-370	1730	11	commissioner	commissioner	PROPN
ftr-370	1730	12	,	,	PUNCT
ftr-370	1730	13	t.c	t.c	PROPN
ftr-370	1730	14	.	.	PROPN
ftr-370	1730	15	memo	memo	NOUN
ftr-370	1730	16	.	.	PUNCT
ftr-370	1731	1	2005	2005	NUM
ftr-370	1731	2	-	-	SYM
ftr-370	1731	3	204	204	NUM
ftr-370	1731	4	(	(	PUNCT
ftr-370	1731	5	8/25/05	8/25/05	NUM
ftr-370	1731	6	)	)	PUNCT
ftr-370	1731	7	,	,	PUNCT
ftr-370	1731	8	which	which	PRON
ftr-370	1731	9	allowed	allow	VERB
ftr-370	1731	10	an	an	DET
ftr-370	1731	11	s	s	NOUN
ftr-370	1731	12	corporation	corporation	NOUN
ftr-370	1731	13	shareholder	shareholder	NOUN
ftr-370	1731	14	to	to	PART
ftr-370	1731	15	borrow	borrow	VERB
ftr-370	1731	16	money	money	NOUN
ftr-370	1731	17	from	from	ADP
ftr-370	1731	18	a	a	DET
ftr-370	1731	19	bank	bank	NOUN
ftr-370	1731	20	,	,	PUNCT
ftr-370	1731	21	advance	advance	VERB
ftr-370	1731	22	the	the	DET
ftr-370	1731	23	funds	fund	NOUN
ftr-370	1731	24	to	to	ADP
ftr-370	1731	25	the	the	DET
ftr-370	1731	26	shareholder	shareholder	NOUN
ftr-370	1731	27	’s	’s	PART
ftr-370	1731	28	s	s	NOUN
ftr-370	1731	29	corporation	corporation	NOUN
ftr-370	1731	30	which	which	PRON
ftr-370	1731	31	increased	increase	VERB
ftr-370	1731	32	basis	basis	NOUN
ftr-370	1731	33	and	and	CCONJ
ftr-370	1731	34	allowed	allow	VERB
ftr-370	1731	35	loss	loss	NOUN
ftr-370	1731	36	deductions	deduction	NOUN
ftr-370	1731	37	,	,	PUNCT
ftr-370	1731	38	receive	receive	VERB
ftr-370	1731	39	payment	payment	NOUN
ftr-370	1731	40	of	of	ADP
ftr-370	1731	41	the	the	DET
ftr-370	1731	42	debt	debt	NOUN
ftr-370	1731	43	in	in	ADP
ftr-370	1731	44	the	the	DET
ftr-370	1731	45	subsequent	subsequent	ADJ
ftr-370	1731	46	taxable	taxable	ADJ
ftr-370	1731	47	year	year	NOUN
ftr-370	1731	48	,	,	PUNCT
ftr-370	1731	49	repay	repay	VERB
ftr-370	1731	50	the	the	DET
ftr-370	1731	51	bank	bank	NOUN
ftr-370	1731	52	,	,	PUNCT
ftr-370	1731	53	then	then	ADV
ftr-370	1731	54	at	at	ADP
ftr-370	1731	55	the	the	DET
ftr-370	1731	56	end	end	NOUN
ftr-370	1731	57	of	of	ADP
ftr-370	1731	58	the	the	DET
ftr-370	1731	59	year	year	NOUN
ftr-370	1731	60	again	again	ADV
ftr-370	1731	61	borrow	borrow	VERB
ftr-370	1731	62	funds	fund	NOUN
ftr-370	1731	63	to	to	PART
ftr-370	1731	64	avoid	avoid	VERB
ftr-370	1731	65	gain	gain	NOUN
ftr-370	1731	66	on	on	ADP
ftr-370	1731	67	release	release	NOUN
ftr-370	1731	68	from	from	ADP
ftr-370	1731	69	the	the	DET
ftr-370	1731	70	low	low	ADJ
ftr-370	1731	71	basis	basis	NOUN
ftr-370	1731	72	debt	debt	NOUN
ftr-370	1731	73	and	and	CCONJ
ftr-370	1731	74	deduct	deduct	VERB
ftr-370	1731	75	further	further	ADJ
ftr-370	1731	76	losses	loss	NOUN
ftr-370	1731	77	.	.	PUNCT
ftr-370	1732	1	thus	thus	ADV
ftr-370	1732	2	the	the	DET
ftr-370	1732	3	taxpayer	taxpayer	NOUN
ftr-370	1732	4	was	be	AUX
ftr-370	1732	5	able	able	ADJ
ftr-370	1732	6	to	to	PART
ftr-370	1732	7	create	create	VERB
ftr-370	1732	8	endless	endless	ADJ
ftr-370	1732	9	deferral	deferral	NOUN
ftr-370	1732	10	of	of	ADP
ftr-370	1732	11	gain	gain	NOUN
ftr-370	1732	12	.	.	PUNCT
ftr-370	1733	1	the	the	DET
ftr-370	1733	2	preamble	preamble	NOUN
ftr-370	1733	3	to	to	ADP
ftr-370	1733	4	the	the	DET
ftr-370	1733	5	proposed	propose	VERB
ftr-370	1733	6	regulations	regulation	NOUN
ftr-370	1733	7	indicates	indicate	VERB
ftr-370	1733	8	that	that	SCONJ
ftr-370	1733	9	the	the	DET
ftr-370	1733	10	purpose	purpose	NOUN
ftr-370	1733	11	of	of	ADP
ftr-370	1733	12	the	the	DET
ftr-370	1733	13	open	open	ADJ
ftr-370	1733	14	account	account	NOUN
ftr-370	1733	15	debt	debt	NOUN
ftr-370	1733	16	provisions	provision	NOUN
ftr-370	1733	17	is	be	AUX
ftr-370	1733	18	administrative	administrative	ADJ
ftr-370	1733	19	simplicity	simplicity	NOUN
ftr-370	1733	20	.	.	PUNCT
ftr-370	1734	1	whenever	whenever	SCONJ
ftr-370	1734	2	advances	advance	NOUN
ftr-370	1734	3	not	not	PART
ftr-370	1734	4	evidenced	evidence	VERB
ftr-370	1734	5	by	by	ADP
ftr-370	1734	6	written	write	VERB
ftr-370	1734	7	instruments	instrument	NOUN
ftr-370	1734	8	exceed	exceed	VERB
ftr-370	1734	9	$	$	SYM
ftr-370	1734	10	10,000	10,000	NUM
ftr-370	1734	11	,	,	PUNCT
ftr-370	1734	12	the	the	DET
ftr-370	1734	13	indebtedness	indebtedness	NOUN
ftr-370	1734	14	will	will	AUX
ftr-370	1734	15	be	be	AUX
ftr-370	1734	16	treated	treat	VERB
ftr-370	1734	17	as	as	ADP
ftr-370	1734	18	a	a	DET
ftr-370	1734	19	separate	separate	ADJ
ftr-370	1734	20	indebtedness	indebtedness	NOUN
ftr-370	1734	21	for	for	ADP
ftr-370	1734	22	which	which	PRON
ftr-370	1734	23	payments	payment	NOUN
ftr-370	1734	24	and	and	CCONJ
ftr-370	1734	25	advances	advance	NOUN
ftr-370	1734	26	are	be	AUX
ftr-370	1734	27	separately	separately	ADV
ftr-370	1734	28	determined	determined	ADJ
ftr-370	1734	29	for	for	ADP
ftr-370	1734	30	purposes	purpose	NOUN
ftr-370	1734	31	of	of	ADP
ftr-370	1734	32	basis	basis	NOUN
ftr-370	1734	33	and	and	CCONJ
ftr-370	1734	34	gain	gain	VERB
ftr-370	1734	35	recognition	recognition	NOUN
ftr-370	1734	36	on	on	ADP
ftr-370	1734	37	repayment	repayment	NOUN
ftr-370	1734	38	.	.	PUNCT
ftr-370	1735	1	a.	a.	NOUN
ftr-370	1735	2	regulations	regulation	NOUN
ftr-370	1735	3	are	be	AUX
ftr-370	1735	4	now	now	ADV
ftr-370	1735	5	final	final	ADJ
ftr-370	1735	6	,	,	PUNCT
ftr-370	1735	7	with	with	ADP
ftr-370	1735	8	relaxing	relax	VERB
ftr-370	1735	9	modifications	modification	NOUN
ftr-370	1735	10	.	.	PUNCT
ftr-370	1736	1	t.d	t.d	PROPN
ftr-370	1736	2	.	.	PROPN
ftr-370	1736	3	9428	9428	NUM
ftr-370	1736	4	,	,	PUNCT
ftr-370	1736	5	section	section	NOUN
ftr-370	1736	6	1367	1367	NUM
ftr-370	1736	7	regarding	regard	VERB
ftr-370	1736	8	open	open	ADJ
ftr-370	1736	9	account	account	NOUN
ftr-370	1736	10	debt	debt	NOUN
ftr-370	1736	11	,	,	PUNCT
ftr-370	1736	12	73	73	NUM
ftr-370	1736	13	f.r	f.r	NOUN
ftr-370	1736	14	.	.	PROPN
ftr-370	1736	15	62199	62199	NUM
ftr-370	1736	16	(	(	PUNCT
ftr-370	1736	17	10/20/08	10/20/08	NUM
ftr-370	1736	18	)	)	PUNCT
ftr-370	1736	19	.	.	PUNCT
ftr-370	1737	1	the	the	DET
ftr-370	1737	2	final	final	ADJ
ftr-370	1737	3	regulations	regulation	NOUN
ftr-370	1737	4	adopt	adopt	VERB
ftr-370	1737	5	a	a	DET
ftr-370	1737	6	$	$	SYM
ftr-370	1737	7	25,000	25,000	NUM
ftr-370	1737	8	aggregate	aggregate	ADJ
ftr-370	1737	9	principal	principal	ADJ
ftr-370	1737	10	threshold	threshold	NOUN
ftr-370	1737	11	amount	amount	NOUN
ftr-370	1737	12	per	per	ADP
ftr-370	1737	13	shareholder	shareholder	NOUN
ftr-370	1737	14	for	for	ADP
ftr-370	1737	15	open	open	ADJ
ftr-370	1737	16	account	account	NOUN
ftr-370	1737	17	debt	debt	NOUN
ftr-370	1737	18	.	.	PUNCT
ftr-370	1738	1	generally	generally	ADV
ftr-370	1738	2	,	,	PUNCT
ftr-370	1738	3	this	this	DET
ftr-370	1738	4	determination	determination	NOUN
ftr-370	1738	5	is	be	AUX
ftr-370	1738	6	to	to	PART
ftr-370	1738	7	be	be	AUX
ftr-370	1738	8	made	make	VERB
ftr-370	1738	9	at	at	ADP
ftr-370	1738	10	the	the	DET
ftr-370	1738	11	end	end	NOUN
ftr-370	1738	12	of	of	ADP
ftr-370	1738	13	the	the	DET
ftr-370	1738	14	taxable	taxable	ADJ
ftr-370	1738	15	year	year	NOUN
ftr-370	1738	16	–	–	PUNCT
ftr-370	1738	17	with	with	ADP
ftr-370	1738	18	exceptions	exception	NOUN
ftr-370	1738	19	for	for	ADP
ftr-370	1738	20	dispositions	disposition	NOUN
ftr-370	1738	21	of	of	ADP
ftr-370	1738	22	shareholder	shareholder	NOUN
ftr-370	1738	23	debt	debt	NOUN
ftr-370	1738	24	and	and	CCONJ
ftr-370	1738	25	termination	termination	NOUN
ftr-370	1738	26	of	of	ADP
ftr-370	1738	27	a	a	DET
ftr-370	1738	28	shareholder	shareholder	NOUN
ftr-370	1738	29	’s	’s	PART
ftr-370	1738	30	interest	interest	NOUN
ftr-370	1738	31	(	(	PUNCT
ftr-370	1738	32	for	for	ADP
ftr-370	1738	33	which	which	PRON
ftr-370	1738	34	the	the	DET
ftr-370	1738	35	determination	determination	NOUN
ftr-370	1738	36	is	be	AUX
ftr-370	1738	37	to	to	PART
ftr-370	1738	38	be	be	AUX
ftr-370	1738	39	made	make	VERB
ftr-370	1738	40	immediately	immediately	ADV
ftr-370	1738	41	before	before	ADP
ftr-370	1738	42	the	the	DET
ftr-370	1738	43	event	event	NOUN
ftr-370	1738	44	)	)	PUNCT
ftr-370	1738	45	.	.	PUNCT
ftr-370	1739	1	7	7	X
ftr-370	1739	2	.	.	X
ftr-370	1739	3	gitlitz	gitlitz	NOUN
ftr-370	1739	4	by	by	ADP
ftr-370	1739	5	analogy	analogy	NOUN
ftr-370	1739	6	?	?	PUNCT
ftr-370	1740	1	“	"	PUNCT
ftr-370	1740	2	not	not	PART
ftr-370	1740	3	,	,	PUNCT
ftr-370	1740	4	”	"	PUNCT
ftr-370	1740	5	says	say	VERB
ftr-370	1740	6	the	the	DET
ftr-370	1740	7	tax	tax	NOUN
ftr-370	1740	8	court	court	NOUN
ftr-370	1740	9	.	.	PUNCT
ftr-370	1741	1	nathel	nathel	PROPN
ftr-370	1742	1	v.	v.	PROPN
ftr-370	1742	2	commissioner	commissioner	PROPN
ftr-370	1742	3	,	,	PUNCT
ftr-370	1742	4	131	131	NUM
ftr-370	1742	5	t.c	t.c	PROPN
ftr-370	1742	6	.	.	PUNCT
ftr-370	1743	1	no	no	INTJ
ftr-370	1743	2	.	.	NOUN
ftr-370	1744	1	17	17	NUM
ftr-370	1744	2	(	(	PUNCT
ftr-370	1744	3	12/17/08	12/17/08	PROPN
ftr-370	1744	4	)	)	PUNCT
ftr-370	1744	5	.	.	PUNCT
ftr-370	1745	1	prior	prior	ADV
ftr-370	1745	2	to	to	ADP
ftr-370	1745	3	2001	2001	NUM
ftr-370	1745	4	,	,	PUNCT
ftr-370	1745	5	the	the	DET
ftr-370	1745	6	taxpayer	taxpayer	NOUN
ftr-370	1745	7	had	have	AUX
ftr-370	1745	8	claimed	claim	VERB
ftr-370	1745	9	losses	loss	NOUN
ftr-370	1745	10	passed	pass	VERB
ftr-370	1745	11	-	-	PUNCT
ftr-370	1745	12	though	though	SCONJ
ftr-370	1745	13	from	from	ADP
ftr-370	1745	14	an	an	DET
ftr-370	1745	15	s	s	NOUN
ftr-370	1745	16	corporation	corporation	NOUN
ftr-370	1745	17	in	in	ADP
ftr-370	1745	18	an	an	DET
ftr-370	1745	19	amount	amount	NOUN
ftr-370	1745	20	that	that	PRON
ftr-370	1745	21	exceeded	exceed	VERB
ftr-370	1745	22	his	his	PRON
ftr-370	1745	23	stock	stock	NOUN
ftr-370	1745	24	basis	basis	NOUN
ftr-370	1745	25	but	but	CCONJ
ftr-370	1745	26	which	which	PRON
ftr-370	1745	27	were	be	AUX
ftr-370	1745	28	properly	properly	ADV
ftr-370	1745	29	allowable	allowable	ADJ
ftr-370	1745	30	under	under	ADP
ftr-370	1745	31	§	§	PROPN
ftr-370	1745	32	1366(d)(1)(b	1366(d)(1)(b	NUM
ftr-370	1745	33	)	)	PUNCT
ftr-370	1745	34	because	because	SCONJ
ftr-370	1745	35	there	there	PRON
ftr-370	1745	36	were	be	VERB
ftr-370	1745	37	outstanding	outstanding	ADJ
ftr-370	1745	38	loans	loan	NOUN
ftr-370	1745	39	to	to	ADP
ftr-370	1745	40	the	the	DET
ftr-370	1745	41	corporation	corporation	NOUN
ftr-370	1745	42	from	from	ADP
ftr-370	1745	43	the	the	DET
ftr-370	1745	44	taxpayershareholder	taxpayershareholder	NOUN
ftr-370	1745	45	.	.	PUNCT
ftr-370	1746	1	the	the	DET
ftr-370	1746	2	taxpayer	taxpayer	NOUN
ftr-370	1746	3	’s	’s	PART
ftr-370	1746	4	basis	basis	NOUN
ftr-370	1746	5	in	in	ADP
ftr-370	1746	6	the	the	DET
ftr-370	1746	7	loans	loan	NOUN
ftr-370	1746	8	to	to	ADP
ftr-370	1746	9	the	the	DET
ftr-370	1746	10	corporation	corporation	NOUN
ftr-370	1746	11	was	be	AUX
ftr-370	1746	12	reduced	reduce	VERB
ftr-370	1746	13	under	under	ADP
ftr-370	1746	14	§	§	PROPN
ftr-370	1746	15	1367(d)(2)(a	1367(d)(2)(a	NUM
ftr-370	1746	16	)	)	PUNCT
ftr-370	1746	17	to	to	ADP
ftr-370	1746	18	$	$	SYM
ftr-370	1746	19	112,547	112,547	NUM
ftr-370	1746	20	.	.	PUNCT
ftr-370	1747	1	in	in	ADP
ftr-370	1747	2	2001	2001	NUM
ftr-370	1747	3	the	the	DET
ftr-370	1747	4	corporation	corporation	NOUN
ftr-370	1747	5	paid	pay	VERB
ftr-370	1747	6	$	$	SYM
ftr-370	1747	7	649,775	649,775	NUM
ftr-370	1747	8	on	on	ADP
ftr-370	1747	9	the	the	DET
ftr-370	1747	10	loan	loan	NOUN
ftr-370	1747	11	,	,	PUNCT
ftr-370	1747	12	which	which	PRON
ftr-370	1747	13	exceeded	exceed	VERB
ftr-370	1747	14	the	the	DET
ftr-370	1747	15	taxpayer	taxpayer	NOUN
ftr-370	1747	16	’s	’s	PART
ftr-370	1747	17	$	$	SYM
ftr-370	1747	18	112,547	112,547	NUM
ftr-370	1747	19	basis	basis	NOUN
ftr-370	1747	20	in	in	ADP
ftr-370	1747	21	the	the	DET
ftr-370	1747	22	loan	loan	NOUN
ftr-370	1747	23	by	by	ADP
ftr-370	1747	24	$	$	SYM
ftr-370	1747	25	537,228	537,228	NUM
ftr-370	1747	26	.	.	PUNCT
ftr-370	1748	1	later	later	ADV
ftr-370	1748	2	in	in	ADP
ftr-370	1748	3	2001	2001	NUM
ftr-370	1748	4	,	,	PUNCT
ftr-370	1748	5	pursuant	pursuant	ADJ
ftr-370	1748	6	to	to	ADP
ftr-370	1748	7	a	a	DET
ftr-370	1748	8	restructuring	restructuring	NOUN
ftr-370	1748	9	of	of	ADP
ftr-370	1748	10	the	the	DET
ftr-370	1748	11	ownership	ownership	NOUN
ftr-370	1748	12	of	of	ADP
ftr-370	1748	13	the	the	DET
ftr-370	1748	14	s	s	X
ftr-370	1748	15	corporation	corporation	NOUN
ftr-370	1748	16	and	and	CCONJ
ftr-370	1748	17	two	two	NUM
ftr-370	1748	18	other	other	ADJ
ftr-370	1748	19	corporations	corporation	NOUN
ftr-370	1748	20	owned	own	VERB
ftr-370	1748	21	by	by	ADP
ftr-370	1748	22	the	the	DET
ftr-370	1748	23	taxpayer	taxpayer	NOUN
ftr-370	1748	24	,	,	PUNCT
ftr-370	1748	25	his	his	PRON
ftr-370	1748	26	brother	brother	NOUN
ftr-370	1748	27	,	,	PUNCT
ftr-370	1748	28	and	and	CCONJ
ftr-370	1748	29	a	a	DET
ftr-370	1748	30	third	third	ADJ
ftr-370	1748	31	party	party	NOUN
ftr-370	1748	32	(	(	PUNCT
ftr-370	1748	33	which	which	PRON
ftr-370	1748	34	left	leave	VERB
ftr-370	1748	35	the	the	DET
ftr-370	1748	36	taxpayer	taxpayer	NOUN
ftr-370	1748	37	with	with	ADP
ftr-370	1748	38	no	no	DET
ftr-370	1748	39	ownership	ownership	NOUN
ftr-370	1748	40	in	in	ADP
ftr-370	1748	41	the	the	DET
ftr-370	1748	42	corporation	corporation	NOUN
ftr-370	1748	43	)	)	PUNCT
ftr-370	1748	44	,	,	PUNCT
ftr-370	1748	45	the	the	DET
ftr-370	1748	46	taxpayer	taxpayer	NOUN
ftr-370	1748	47	made	make	VERB
ftr-370	1748	48	a	a	DET
ftr-370	1748	49	capital	capital	NOUN
ftr-370	1748	50	contribution	contribution	NOUN
ftr-370	1748	51	of	of	ADP
ftr-370	1748	52	$	$	SYM
ftr-370	1748	53	537,228	537,228	NUM
ftr-370	1748	54	to	to	ADP
ftr-370	1748	55	the	the	DET
ftr-370	1748	56	s	s	PART
ftr-370	1748	57	corporation	corporation	NOUN
ftr-370	1748	58	,	,	PUNCT
ftr-370	1748	59	which	which	PRON
ftr-370	1748	60	equaled	equal	VERB
ftr-370	1748	61	the	the	DET
ftr-370	1748	62	2009	2009	NUM
ftr-370	1748	63	]	]	PUNCT
ftr-370	1748	64	recent	recent	ADJ
ftr-370	1748	65	developments	development	NOUN
ftr-370	1748	66	in	in	ADP
ftr-370	1748	67	federal	federal	ADJ
ftr-370	1748	68	income	income	NOUN
ftr-370	1748	69	taxation	taxation	NOUN
ftr-370	1748	70	359	359	NUM
ftr-370	1748	71	amount	amount	NOUN
ftr-370	1748	72	by	by	ADP
ftr-370	1748	73	which	which	PRON
ftr-370	1748	74	the	the	DET
ftr-370	1748	75	loan	loan	NOUN
ftr-370	1748	76	repayment	repayment	NOUN
ftr-370	1748	77	exceeded	exceed	VERB
ftr-370	1748	78	the	the	DET
ftr-370	1748	79	taxpayer	taxpayer	NOUN
ftr-370	1748	80	’s	’s	PART
ftr-370	1748	81	basis	basis	NOUN
ftr-370	1748	82	in	in	ADP
ftr-370	1748	83	the	the	DET
ftr-370	1748	84	debt	debt	NOUN
ftr-370	1748	85	.	.	PUNCT
ftr-370	1749	1	the	the	DET
ftr-370	1749	2	consideration	consideration	NOUN
ftr-370	1749	3	for	for	ADP
ftr-370	1749	4	the	the	DET
ftr-370	1749	5	contribution	contribution	NOUN
ftr-370	1749	6	was	be	AUX
ftr-370	1749	7	the	the	DET
ftr-370	1749	8	assumption	assumption	NOUN
ftr-370	1749	9	by	by	ADP
ftr-370	1749	10	another	another	DET
ftr-370	1749	11	shareholder	shareholder	NOUN
ftr-370	1749	12	of	of	ADP
ftr-370	1749	13	the	the	DET
ftr-370	1749	14	taxpayer	taxpayer	NOUN
ftr-370	1749	15	’s	’s	PART
ftr-370	1749	16	obligation	obligation	NOUN
ftr-370	1749	17	on	on	ADP
ftr-370	1749	18	guarantees	guarantee	NOUN
ftr-370	1749	19	of	of	ADP
ftr-370	1749	20	loans	loan	NOUN
ftr-370	1749	21	from	from	ADP
ftr-370	1749	22	banks	bank	NOUN
ftr-370	1749	23	to	to	ADP
ftr-370	1749	24	the	the	DET
ftr-370	1749	25	corporation	corporation	NOUN
ftr-370	1749	26	.	.	PUNCT
ftr-370	1750	1	in	in	ADP
ftr-370	1750	2	calculating	calculate	VERB
ftr-370	1750	3	the	the	DET
ftr-370	1750	4	gain	gain	NOUN
ftr-370	1750	5	realized	realize	VERB
ftr-370	1750	6	upon	upon	SCONJ
ftr-370	1750	7	receipt	receipt	NOUN
ftr-370	1750	8	of	of	ADP
ftr-370	1750	9	the	the	DET
ftr-370	1750	10	loan	loan	NOUN
ftr-370	1750	11	repayment	repayment	NOUN
ftr-370	1750	12	,	,	PUNCT
ftr-370	1750	13	the	the	DET
ftr-370	1750	14	taxpayer	taxpayer	NOUN
ftr-370	1750	15	treated	treat	VERB
ftr-370	1750	16	the	the	DET
ftr-370	1750	17	capital	capital	NOUN
ftr-370	1750	18	contribution	contribution	NOUN
ftr-370	1750	19	as	as	ADP
ftr-370	1750	20	income	income	NOUN
ftr-370	1750	21	under	under	ADP
ftr-370	1750	22	§	§	PROPN
ftr-370	1750	23	1366(a)(1	1366(a)(1	NUM
ftr-370	1750	24	)	)	PUNCT
ftr-370	1750	25	to	to	ADP
ftr-370	1750	26	the	the	DET
ftr-370	1750	27	s	s	PART
ftr-370	1750	28	corporation	corporation	NOUN
ftr-370	1750	29	,	,	PUNCT
ftr-370	1750	30	although	although	SCONJ
ftr-370	1750	31	excludable	excludable	ADJ
ftr-370	1750	32	income	income	NOUN
ftr-370	1750	33	under	under	ADP
ftr-370	1750	34	§	§	PROPN
ftr-370	1750	35	118	118	NUM
ftr-370	1750	36	,	,	PUNCT
ftr-370	1750	37	and	and	CCONJ
ftr-370	1750	38	therefore	therefore	ADV
ftr-370	1750	39	as	as	ADP
ftr-370	1750	40	restoring	restore	VERB
ftr-370	1750	41	or	or	CCONJ
ftr-370	1750	42	increasing	increase	VERB
ftr-370	1750	43	under	under	ADP
ftr-370	1750	44	§	§	PROPN
ftr-370	1750	45	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-370	1750	46	)	)	PUNCT
ftr-370	1750	47	his	his	PRON
ftr-370	1750	48	bases	basis	NOUN
ftr-370	1750	49	in	in	ADP
ftr-370	1750	50	the	the	DET
ftr-370	1750	51	outstanding	outstanding	ADJ
ftr-370	1750	52	loans	loan	NOUN
ftr-370	1750	53	before	before	ADP
ftr-370	1750	54	repayment	repayment	NOUN
ftr-370	1750	55	(	(	PUNCT
ftr-370	1750	56	rather	rather	ADV
ftr-370	1750	57	than	than	ADP
ftr-370	1750	58	increasing	increase	VERB
ftr-370	1750	59	his	his	PRON
ftr-370	1750	60	stock	stock	NOUN
ftr-370	1750	61	basis	basis	NOUN
ftr-370	1750	62	)	)	PUNCT
ftr-370	1750	63	,	,	PUNCT
ftr-370	1750	64	thus	thus	ADV
ftr-370	1750	65	eliminating	eliminate	VERB
ftr-370	1750	66	any	any	DET
ftr-370	1750	67	gain	gain	NOUN
ftr-370	1750	68	.	.	PUNCT
ftr-370	1751	1	relying	rely	VERB
ftr-370	1751	2	on	on	ADP
ftr-370	1751	3	gitlitz	gitlitz	PROPN
ftr-370	1751	4	v.	v.	ADP
ftr-370	1751	5	commissioner	commissioner	NOUN
ftr-370	1751	6	,	,	PUNCT
ftr-370	1751	7	531	531	NUM
ftr-370	1751	8	u.s	u.s	PROPN
ftr-370	1751	9	.	.	PROPN
ftr-370	1751	10	206	206	NUM
ftr-370	1751	11	,	,	PUNCT
ftr-370	1751	12	216	216	NUM
ftr-370	1751	13	(	(	PUNCT
ftr-370	1751	14	2001	2001	NUM
ftr-370	1751	15	)	)	PUNCT
ftr-370	1751	16	,	,	PUNCT
ftr-370	1751	17	the	the	DET
ftr-370	1751	18	taxpayer	taxpayer	NOUN
ftr-370	1751	19	argued	argue	VERB
ftr-370	1751	20	that	that	SCONJ
ftr-370	1751	21	because	because	SCONJ
ftr-370	1751	22	§	§	PROPN
ftr-370	1751	23	118	118	NUM
ftr-370	1751	24	excludes	exclude	VERB
ftr-370	1751	25	capital	capital	NOUN
ftr-370	1751	26	contributions	contribution	NOUN
ftr-370	1751	27	from	from	ADP
ftr-370	1751	28	the	the	DET
ftr-370	1751	29	gross	gross	ADJ
ftr-370	1751	30	income	income	NOUN
ftr-370	1751	31	of	of	ADP
ftr-370	1751	32	an	an	DET
ftr-370	1751	33	s	s	NOUN
ftr-370	1751	34	corporation	corporation	NOUN
ftr-370	1751	35	,	,	PUNCT
ftr-370	1751	36	capital	capital	NOUN
ftr-370	1751	37	contributions	contribution	NOUN
ftr-370	1751	38	are	be	AUX
ftr-370	1751	39	“	"	PUNCT
ftr-370	1751	40	permanently	permanently	ADV
ftr-370	1751	41	excludible	excludible	ADJ
ftr-370	1751	42	”	"	PUNCT
ftr-370	1751	43	and	and	CCONJ
ftr-370	1751	44	are	be	AUX
ftr-370	1751	45	thus	thus	ADV
ftr-370	1751	46	“	"	PUNCT
ftr-370	1751	47	tax	tax	NOUN
ftr-370	1751	48	-	-	PUNCT
ftr-370	1751	49	exempt	exempt	ADJ
ftr-370	1751	50	income	income	NOUN
ftr-370	1751	51	”	"	PUNCT
ftr-370	1751	52	under	under	ADP
ftr-370	1751	53	reg	reg	NOUN
ftr-370	1751	54	.	.	PUNCT
ftr-370	1752	1	§	§	PROPN
ftr-370	1752	2	1.13661(a)(2)(viii	1.13661(a)(2)(viii	NUM
ftr-370	1752	3	)	)	PUNCT
ftr-370	1752	4	,	,	PUNCT
ftr-370	1752	5	and	and	CCONJ
ftr-370	1752	6	that	that	SCONJ
ftr-370	1752	7	as	as	ADP
ftr-370	1752	8	such	such	ADJ
ftr-370	1752	9	it	it	PRON
ftr-370	1752	10	is	be	AUX
ftr-370	1752	11	included	include	VERB
ftr-370	1752	12	as	as	ADP
ftr-370	1752	13	an	an	DET
ftr-370	1752	14	item	item	NOUN
ftr-370	1752	15	of	of	ADP
ftr-370	1752	16	the	the	DET
ftr-370	1752	17	s	s	PROPN
ftr-370	1752	18	corporation	corporation	NOUN
ftr-370	1752	19	’s	’s	PART
ftr-370	1752	20	income	income	NOUN
ftr-370	1752	21	to	to	ADP
ftr-370	1752	22	for	for	ADP
ftr-370	1752	23	purposes	purpose	NOUN
ftr-370	1752	24	of	of	ADP
ftr-370	1752	25	§	§	PROPN
ftr-370	1752	26	1366(a)(1	1366(a)(1	NUM
ftr-370	1752	27	)	)	PUNCT
ftr-370	1752	28	and	and	CCONJ
ftr-370	1752	29	the	the	DET
ftr-370	1752	30	resulting	result	VERB
ftr-370	1752	31	§	§	PROPN
ftr-370	1752	32	1367	1367	NUM
ftr-370	1752	33	basis	basis	NOUN
ftr-370	1752	34	adjustments	adjustment	NOUN
ftr-370	1752	35	.	.	PUNCT
ftr-370	1753	1	the	the	DET
ftr-370	1753	2	tax	tax	NOUN
ftr-370	1753	3	court	court	NOUN
ftr-370	1753	4	(	(	PUNCT
ftr-370	1753	5	judge	judge	NOUN
ftr-370	1753	6	swift	swift	NOUN
ftr-370	1753	7	)	)	PUNCT
ftr-370	1753	8	rejected	reject	VERB
ftr-370	1753	9	the	the	DET
ftr-370	1753	10	taxpayer	taxpayer	NOUN
ftr-370	1753	11	’s	’s	PART
ftr-370	1753	12	argument	argument	NOUN
ftr-370	1753	13	and	and	CCONJ
ftr-370	1753	14	upheld	uphold	VERB
ftr-370	1753	15	the	the	DET
ftr-370	1753	16	deficiency	deficiency	NOUN
ftr-370	1753	17	.	.	PUNCT
ftr-370	1754	1	by	by	ADP
ftr-370	1754	2	attempting	attempt	VERB
ftr-370	1754	3	to	to	PART
ftr-370	1754	4	treat	treat	VERB
ftr-370	1754	5	petitioners	petitioner	NOUN
ftr-370	1754	6	’	'	PUNCT
ftr-370	1754	7	capital	capital	NOUN
ftr-370	1754	8	contributions	contribution	NOUN
ftr-370	1754	9	to	to	ADP
ftr-370	1754	10	[	[	X
ftr-370	1754	11	the	the	DET
ftr-370	1754	12	corporation	corporation	NOUN
ftr-370	1754	13	]	]	PUNCT
ftr-370	1754	14	as	as	ADP
ftr-370	1754	15	income	income	NOUN
ftr-370	1754	16	to	to	ADP
ftr-370	1754	17	[	[	X
ftr-370	1754	18	the	the	DET
ftr-370	1754	19	corporation	corporation	NOUN
ftr-370	1754	20	]	]	PUNCT
ftr-370	1754	21	,	,	PUNCT
ftr-370	1754	22	[	[	X
ftr-370	1754	23	taxpayers	taxpayer	NOUN
ftr-370	1754	24	]	]	PUNCT
ftr-370	1754	25	in	in	ADP
ftr-370	1754	26	effect	effect	NOUN
ftr-370	1754	27	seek	seek	VERB
ftr-370	1754	28	to	to	PART
ftr-370	1754	29	undermine	undermine	VERB
ftr-370	1754	30	three	three	NUM
ftr-370	1754	31	cardinal	cardinal	ADJ
ftr-370	1754	32	and	and	CCONJ
ftr-370	1754	33	longstanding	longstanding	ADJ
ftr-370	1754	34	principles	principle	NOUN
ftr-370	1754	35	of	of	ADP
ftr-370	1754	36	the	the	DET
ftr-370	1754	37	tax	tax	NOUN
ftr-370	1754	38	law	law	NOUN
ftr-370	1754	39	:	:	PUNCT
ftr-370	1754	40	first	first	ADV
ftr-370	1754	41	,	,	PUNCT
ftr-370	1754	42	that	that	SCONJ
ftr-370	1754	43	a	a	DET
ftr-370	1754	44	shareholder	shareholder	NOUN
ftr-370	1754	45	’s	’s	PART
ftr-370	1754	46	contributions	contribution	NOUN
ftr-370	1754	47	to	to	ADP
ftr-370	1754	48	the	the	DET
ftr-370	1754	49	capital	capital	NOUN
ftr-370	1754	50	of	of	ADP
ftr-370	1754	51	a	a	DET
ftr-370	1754	52	corporation	corporation	NOUN
ftr-370	1754	53	increase	increase	VERB
ftr-370	1754	54	the	the	DET
ftr-370	1754	55	basis	basis	NOUN
ftr-370	1754	56	of	of	ADP
ftr-370	1754	57	the	the	DET
ftr-370	1754	58	shareholder	shareholder	NOUN
ftr-370	1754	59	’s	’s	PART
ftr-370	1754	60	stock	stock	NOUN
ftr-370	1754	61	in	in	ADP
ftr-370	1754	62	the	the	DET
ftr-370	1754	63	corporation	corporation	NOUN
ftr-370	1754	64	;	;	PUNCT
ftr-370	1754	65	...	...	PUNCT
ftr-370	1755	1	sec	sec	PROPN
ftr-370	1755	2	.	.	NOUN
ftr-370	1755	3	1.118	1.118	NUM
ftr-370	1755	4	-	-	SYM
ftr-370	1755	5	1	1	NUM
ftr-370	1755	6	,	,	PUNCT
ftr-370	1755	7	income	income	NOUN
ftr-370	1755	8	tax	tax	NOUN
ftr-370	1755	9	regs	reg	NOUN
ftr-370	1755	10	.	.	PUNCT
ftr-370	1755	11	;	;	PUNCT
ftr-370	1755	12	second	second	X
ftr-370	1755	13	,	,	PUNCT
ftr-370	1755	14	that	that	DET
ftr-370	1755	15	equity	equity	NOUN
ftr-370	1755	16	(	(	PUNCT
ftr-370	1755	17	i.e.	i.e.	X
ftr-370	1755	18	,	,	PUNCT
ftr-370	1755	19	a	a	DET
ftr-370	1755	20	shareholder	shareholder	NOUN
ftr-370	1755	21	’s	’s	PART
ftr-370	1755	22	contribution	contribution	NOUN
ftr-370	1755	23	to	to	ADP
ftr-370	1755	24	the	the	DET
ftr-370	1755	25	capital	capital	NOUN
ftr-370	1755	26	of	of	ADP
ftr-370	1755	27	a	a	DET
ftr-370	1755	28	corporation	corporation	NOUN
ftr-370	1755	29	)	)	PUNCT
ftr-370	1755	30	and	and	CCONJ
ftr-370	1755	31	debt	debt	NOUN
ftr-370	1755	32	(	(	PUNCT
ftr-370	1755	33	i.e.	i.e.	X
ftr-370	1755	34	,	,	PUNCT
ftr-370	1755	35	a	a	DET
ftr-370	1755	36	shareholder	shareholder	NOUN
ftr-370	1755	37	’s	’s	PART
ftr-370	1755	38	loan	loan	NOUN
ftr-370	1755	39	to	to	ADP
ftr-370	1755	40	the	the	DET
ftr-370	1755	41	corporation	corporation	NOUN
ftr-370	1755	42	)	)	PUNCT
ftr-370	1755	43	are	be	AUX
ftr-370	1755	44	distinguishable	distinguishable	ADJ
ftr-370	1755	45	and	and	CCONJ
ftr-370	1755	46	are	be	AUX
ftr-370	1755	47	treated	treat	VERB
ftr-370	1755	48	differently	differently	ADV
ftr-370	1755	49	by	by	ADP
ftr-370	1755	50	both	both	CCONJ
ftr-370	1755	51	the	the	DET
ftr-370	1755	52	code	code	NOUN
ftr-370	1755	53	and	and	CCONJ
ftr-370	1755	54	the	the	DET
ftr-370	1755	55	courts	court	NOUN
ftr-370	1755	56	...	...	PUNCT
ftr-370	1755	57	;	;	PUNCT
ftr-370	1755	58	and	and	CCONJ
ftr-370	1755	59	third	third	ADV
ftr-370	1755	60	,	,	PUNCT
ftr-370	1755	61	that	that	SCONJ
ftr-370	1755	62	contributions	contribution	NOUN
ftr-370	1755	63	to	to	ADP
ftr-370	1755	64	the	the	DET
ftr-370	1755	65	capital	capital	NOUN
ftr-370	1755	66	of	of	ADP
ftr-370	1755	67	a	a	DET
ftr-370	1755	68	corporation	corporation	NOUN
ftr-370	1755	69	do	do	AUX
ftr-370	1755	70	not	not	PART
ftr-370	1755	71	constitute	constitute	VERB
ftr-370	1755	72	income	income	NOUN
ftr-370	1755	73	to	to	ADP
ftr-370	1755	74	the	the	DET
ftr-370	1755	75	corporation	corporation	NOUN
ftr-370	1755	76	;	;	PUNCT
ftr-370	1755	77	sec	sec	PROPN
ftr-370	1755	78	.	.	PROPN
ftr-370	1755	79	118	118	NUM
ftr-370	1755	80	;	;	PUNCT
ftr-370	1755	81	...	...	PUNCT
ftr-370	1756	1	sec	sec	PROPN
ftr-370	1756	2	.	.	NOUN
ftr-370	1756	3	1.118	1.118	NUM
ftr-370	1756	4	-	-	SYM
ftr-370	1756	5	1	1	NUM
ftr-370	1756	6	,	,	PUNCT
ftr-370	1756	7	income	income	NOUN
ftr-370	1756	8	tax	tax	NOUN
ftr-370	1756	9	regs	reg	NOUN
ftr-370	1756	10	.	.	PUNCT
ftr-370	1757	1	we	we	PRON
ftr-370	1757	2	do	do	AUX
ftr-370	1757	3	not	not	PART
ftr-370	1757	4	believe	believe	VERB
ftr-370	1757	5	that	that	SCONJ
ftr-370	1757	6	the	the	DET
ftr-370	1757	7	gitlitz	gitlitz	NOUN
ftr-370	1757	8	holding	hold	VERB
ftr-370	1757	9	or	or	CCONJ
ftr-370	1757	10	the	the	DET
ftr-370	1757	11	provisions	provision	NOUN
ftr-370	1757	12	of	of	ADP
ftr-370	1757	13	subchapter	subchapter	NOUN
ftr-370	1757	14	s	s	NOUN
ftr-370	1757	15	,	,	PUNCT
ftr-370	1757	16	namely	namely	ADV
ftr-370	1757	17	sections	section	NOUN
ftr-370	1757	18	1366(a)(1	1366(a)(1	NUM
ftr-370	1757	19	)	)	PUNCT
ftr-370	1757	20	,	,	PUNCT
ftr-370	1757	21	1367(a)(1)(a	1367(a)(1)(a	NUM
ftr-370	1757	22	)	)	PUNCT
ftr-370	1757	23	,	,	PUNCT
ftr-370	1757	24	and	and	CCONJ
ftr-370	1757	25	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-370	1757	26	)	)	PUNCT
ftr-370	1757	27	,	,	PUNCT
ftr-370	1757	28	should	should	AUX
ftr-370	1757	29	be	be	AUX
ftr-370	1757	30	interpreted	interpret	VERB
ftr-370	1757	31	to	to	PART
ftr-370	1757	32	override	override	VERB
ftr-370	1757	33	these	these	DET
ftr-370	1757	34	three	three	NUM
ftr-370	1757	35	longstanding	longstanding	ADJ
ftr-370	1757	36	principles	principle	NOUN
ftr-370	1757	37	of	of	ADP
ftr-370	1757	38	tax	tax	NOUN
ftr-370	1757	39	law	law	NOUN
ftr-370	1757	40	.	.	PUNCT
ftr-370	1758	1	•	•	NUM
ftr-370	1758	2	reg	reg	NOUN
ftr-370	1758	3	.	.	PUNCT
ftr-370	1759	1	§	§	PROPN
ftr-370	1759	2	1.118	1.118	NUM
ftr-370	1759	3	-	-	SYM
ftr-370	1759	4	1	1	NUM
ftr-370	1759	5	provides	provide	VERB
ftr-370	1759	6	that	that	SCONJ
ftr-370	1759	7	“	"	PUNCT
ftr-370	1759	8	if	if	SCONJ
ftr-370	1759	9	a	a	DET
ftr-370	1759	10	corporation	corporation	NOUN
ftr-370	1759	11	requires	require	VERB
ftr-370	1759	12	additional	additional	ADJ
ftr-370	1759	13	funds	fund	NOUN
ftr-370	1759	14	for	for	ADP
ftr-370	1759	15	conducting	conduct	VERB
ftr-370	1759	16	its	its	PRON
ftr-370	1759	17	business	business	NOUN
ftr-370	1759	18	and	and	CCONJ
ftr-370	1759	19	obtains	obtain	VERB
ftr-370	1759	20	such	such	ADJ
ftr-370	1759	21	funds	fund	NOUN
ftr-370	1759	22	through	through	ADP
ftr-370	1759	23	*	*	PROPN
ftr-370	1759	24	*	*	PUNCT
ftr-370	1759	25	*	*	NOUN
ftr-370	1759	26	payments	payment	NOUN
ftr-370	1759	27	by	by	ADP
ftr-370	1759	28	its	its	PRON
ftr-370	1759	29	shareholders	shareholder	NOUN
ftr-370	1759	30	*	*	PUNCT
ftr-370	1759	31	*	*	PUNCT
ftr-370	1759	32	*	*	PUNCT
ftr-370	1759	33	such	such	ADJ
ftr-370	1759	34	amounts	amount	NOUN
ftr-370	1759	35	do	do	AUX
ftr-370	1759	36	not	not	PART
ftr-370	1759	37	constitute	constitute	VERB
ftr-370	1759	38	income	income	NOUN
ftr-370	1759	39	.	.	PUNCT
ftr-370	1759	40	”	"	PUNCT
ftr-370	1760	1	thus	thus	ADV
ftr-370	1760	2	,	,	PUNCT
ftr-370	1760	3	shareholder	shareholder	NOUN
ftr-370	1760	4	capital	capital	NOUN
ftr-370	1760	5	contributions	contribution	NOUN
ftr-370	1760	6	are	be	AUX
ftr-370	1760	7	not	not	PART
ftr-370	1760	8	treated	treat	VERB
ftr-370	1760	9	as	as	ADP
ftr-370	1760	10	items	item	NOUN
ftr-370	1760	11	of	of	ADP
ftr-370	1760	12	income	income	NOUN
ftr-370	1760	13	to	to	ADP
ftr-370	1760	14	an	an	DET
ftr-370	1760	15	s	s	NOUN
ftr-370	1760	16	corporation	corporation	NOUN
ftr-370	1760	17	under	under	ADP
ftr-370	1760	18	§	§	PROPN
ftr-370	1760	19	1366(a)(1	1366(a)(1	NUM
ftr-370	1760	20	)	)	PUNCT
ftr-370	1760	21	and	and	CCONJ
ftr-370	1760	22	are	be	AUX
ftr-370	1760	23	not	not	PART
ftr-370	1760	24	taken	take	VERB
ftr-370	1760	25	into	into	ADP
ftr-370	1760	26	account	account	NOUN
ftr-370	1760	27	in	in	ADP
ftr-370	1760	28	calculating	calculate	VERB
ftr-370	1760	29	the	the	DET
ftr-370	1760	30	“	"	PUNCT
ftr-370	1760	31	net	net	ADJ
ftr-370	1760	32	increase	increase	NOUN
ftr-370	1760	33	”	"	PUNCT
ftr-370	1760	34	under	under	ADP
ftr-370	1760	35	§	§	PROPN
ftr-370	1760	36	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-370	1760	37	)	)	PUNCT
ftr-370	1760	38	for	for	ADP
ftr-370	1760	39	the	the	DET
ftr-370	1760	40	purpose	purpose	NOUN
ftr-370	1760	41	of	of	ADP
ftr-370	1760	42	restoring	restore	VERB
ftr-370	1760	43	or	or	CCONJ
ftr-370	1760	44	increasing	increase	VERB
ftr-370	1760	45	a	a	DET
ftr-370	1760	46	shareholder	shareholder	NOUN
ftr-370	1760	47	’s	’s	PART
ftr-370	1760	48	tax	tax	NOUN
ftr-370	1760	49	basis	basis	NOUN
ftr-370	1760	50	in	in	ADP
ftr-370	1760	51	loans	loan	NOUN
ftr-370	1760	52	a	a	DET
ftr-370	1760	53	shareholder	shareholder	NOUN
ftr-370	1760	54	made	make	VERB
ftr-370	1760	55	to	to	ADP
ftr-370	1760	56	an	an	DET
ftr-370	1760	57	s	s	NOUN
ftr-370	1760	58	corporation	corporation	NOUN
ftr-370	1760	59	.	.	PUNCT
ftr-370	1761	1	such	such	ADJ
ftr-370	1761	2	capital	capital	NOUN
ftr-370	1761	3	contributions	contribution	NOUN
ftr-370	1761	4	are	be	AUX
ftr-370	1761	5	not	not	PART
ftr-370	1761	6	“	"	PUNCT
ftr-370	1761	7	tax	tax	NOUN
ftr-370	1761	8	-	-	PUNCT
ftr-370	1761	9	exempt	exempt	ADJ
ftr-370	1761	10	income	income	NOUN
ftr-370	1761	11	”	"	PUNCT
ftr-370	1761	12	under	under	ADP
ftr-370	1761	13	§	§	PROPN
ftr-370	1761	14	1366(a)(1	1366(a)(1	NUM
ftr-370	1761	15	)	)	PUNCT
ftr-370	1761	16	nor	nor	CCONJ
ftr-370	1761	17	under	under	ADP
ftr-370	1761	18	reg	reg	NOUN
ftr-370	1761	19	.	.	PUNCT
ftr-370	1762	1	§	§	PROPN
ftr-370	1762	2	1.1366	1.1366	NUM
ftr-370	1762	3	-	-	SYM
ftr-370	1762	4	1(a)(2)(viii	1(a)(2)(viii	NUM
ftr-370	1762	5	)	)	PUNCT
ftr-370	1762	6	and	and	CCONJ
ftr-370	1762	7	do	do	AUX
ftr-370	1762	8	not	not	PART
ftr-370	1762	9	restore	restore	VERB
ftr-370	1762	10	or	or	CCONJ
ftr-370	1762	11	increase	increase	VERB
ftr-370	1762	12	the	the	DET
ftr-370	1762	13	bases	basis	NOUN
ftr-370	1762	14	in	in	ADP
ftr-370	1762	15	shareholder	shareholder	NOUN
ftr-370	1762	16	loans	loan	NOUN
ftr-370	1762	17	under	under	ADP
ftr-370	1762	18	§	§	PROPN
ftr-370	1762	19	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-370	1762	20	)	)	PUNCT
ftr-370	1762	21	.	.	PUNCT
ftr-370	1763	1	360	360	NUM
ftr-370	1763	2	florida	florida	PROPN
ftr-370	1763	3	tax	tax	NOUN
ftr-370	1763	4	review	review	NOUN
ftr-370	1763	5	[	[	X
ftr-370	1763	6	vol	vol	NOUN
ftr-370	1763	7	.	.	PUNCT
ftr-370	1764	1	9	9	NUM
ftr-370	1764	2	:	:	SYM
ftr-370	1764	3	si	si	PROPN
ftr-370	1764	4	8	8	NUM
ftr-370	1764	5	.	.	PUNCT
ftr-370	1764	6	disregarded	disregard	VERB
ftr-370	1764	7	qsub	qsub	PROPN
ftr-370	1764	8	is	be	AUX
ftr-370	1764	9	still	still	ADV
ftr-370	1764	10	a	a	DET
ftr-370	1764	11	bank	bank	NOUN
ftr-370	1764	12	subject	subject	NOUN
ftr-370	1764	13	to	to	ADP
ftr-370	1764	14	reduced	reduce	VERB
ftr-370	1764	15	interest	interest	NOUN
ftr-370	1764	16	deductions	deduction	NOUN
ftr-370	1764	17	for	for	ADP
ftr-370	1764	18	interest	interest	NOUN
ftr-370	1764	19	incurred	incur	VERB
ftr-370	1764	20	to	to	PART
ftr-370	1764	21	carry	carry	VERB
ftr-370	1764	22	tax	tax	NOUN
ftr-370	1764	23	-	-	PUNCT
ftr-370	1764	24	exempt	exempt	ADJ
ftr-370	1764	25	obligations	obligation	NOUN
ftr-370	1764	26	.	.	PUNCT
ftr-370	1765	1	vainisi	vainisi	PROPN
ftr-370	1765	2	v.	v.	ADP
ftr-370	1765	3	commissioner	commissioner	PROPN
ftr-370	1765	4	,	,	PUNCT
ftr-370	1765	5	132	132	NUM
ftr-370	1765	6	t.c	t.c	PROPN
ftr-370	1765	7	.	.	PUNCT
ftr-370	1766	1	no	no	INTJ
ftr-370	1766	2	.	.	NOUN
ftr-370	1766	3	1	1	NUM
ftr-370	1766	4	(	(	PUNCT
ftr-370	1766	5	1/15/09	1/15/09	NUM
ftr-370	1766	6	)	)	PUNCT
ftr-370	1766	7	.	.	PUNCT
ftr-370	1767	1	sections	section	NOUN
ftr-370	1767	2	291(a)(3	291(a)(3	NOUN
ftr-370	1767	3	)	)	PUNCT
ftr-370	1767	4	,	,	PUNCT
ftr-370	1767	5	(	(	PUNCT
ftr-370	1767	6	e)(1)(b	e)(1)(b	NUM
ftr-370	1767	7	)	)	PUNCT
ftr-370	1767	8	,	,	PUNCT
ftr-370	1767	9	and	and	CCONJ
ftr-370	1767	10	265(b)((3	265(b)((3	NUM
ftr-370	1767	11	)	)	PUNCT
ftr-370	1767	12	disallow	disallow	NOUN
ftr-370	1767	13	interest	interest	NOUN
ftr-370	1767	14	deductions	deduction	NOUN
ftr-370	1767	15	of	of	ADP
ftr-370	1767	16	a	a	DET
ftr-370	1767	17	financial	financial	ADJ
ftr-370	1767	18	institution	institution	NOUN
ftr-370	1767	19	incurred	incur	VERB
ftr-370	1767	20	to	to	PART
ftr-370	1767	21	carry	carry	VERB
ftr-370	1767	22	tax	tax	NOUN
ftr-370	1767	23	-	-	PUNCT
ftr-370	1767	24	exempt	exempt	ADJ
ftr-370	1767	25	obligations	obligation	NOUN
ftr-370	1767	26	,	,	PUNCT
ftr-370	1767	27	but	but	CCONJ
ftr-370	1767	28	allow	allow	VERB
ftr-370	1767	29	an	an	DET
ftr-370	1767	30	80	80	NUM
ftr-370	1767	31	percent	percent	NOUN
ftr-370	1767	32	deduction	deduction	NOUN
ftr-370	1767	33	for	for	ADP
ftr-370	1767	34	interest	interest	NOUN
ftr-370	1767	35	on	on	ADP
ftr-370	1767	36	tax	tax	NOUN
ftr-370	1767	37	-	-	PUNCT
ftr-370	1767	38	exempt	exempt	ADJ
ftr-370	1767	39	obligations	obligation	NOUN
ftr-370	1767	40	acquired	acquire	VERB
ftr-370	1767	41	after	after	ADP
ftr-370	1767	42	12/31/82	12/31/82	NUM
ftr-370	1767	43	,	,	PUNCT
ftr-370	1767	44	and	and	CCONJ
ftr-370	1767	45	before	before	ADP
ftr-370	1767	46	8/7/86	8/7/86	NUM
ftr-370	1767	47	,	,	PUNCT
ftr-370	1767	48	and	and	CCONJ
ftr-370	1767	49	for	for	ADP
ftr-370	1767	50	certain	certain	ADJ
ftr-370	1767	51	qualified	qualified	ADJ
ftr-370	1767	52	tax	tax	NOUN
ftr-370	1767	53	exempt	exempt	ADJ
ftr-370	1767	54	obligations	obligation	NOUN
ftr-370	1767	55	as	as	SCONJ
ftr-370	1767	56	defined	define	VERB
ftr-370	1767	57	in	in	ADP
ftr-370	1767	58	§	§	PROPN
ftr-370	1767	59	265(b)(3)(b	265(b)(3)(b	PROPN
ftr-370	1767	60	)	)	PUNCT
ftr-370	1767	61	.	.	PUNCT
ftr-370	1768	1	section	section	NOUN
ftr-370	1768	2	1361	1361	NUM
ftr-370	1768	3	allows	allow	VERB
ftr-370	1768	4	certain	certain	ADJ
ftr-370	1768	5	financial	financial	ADJ
ftr-370	1768	6	institutions	institution	NOUN
ftr-370	1768	7	to	to	PART
ftr-370	1768	8	elect	elect	VERB
ftr-370	1768	9	to	to	PART
ftr-370	1768	10	be	be	AUX
ftr-370	1768	11	treated	treat	VERB
ftr-370	1768	12	as	as	ADP
ftr-370	1768	13	an	an	DET
ftr-370	1768	14	s	s	NOUN
ftr-370	1768	15	corporation	corporation	NOUN
ftr-370	1768	16	,	,	PUNCT
ftr-370	1768	17	and	and	CCONJ
ftr-370	1768	18	further	far	ADV
ftr-370	1768	19	allows	allow	VERB
ftr-370	1768	20	an	an	DET
ftr-370	1768	21	s	s	NOUN
ftr-370	1768	22	corporation	corporation	NOUN
ftr-370	1768	23	to	to	PART
ftr-370	1768	24	treat	treat	VERB
ftr-370	1768	25	a	a	DET
ftr-370	1768	26	financial	financial	ADJ
ftr-370	1768	27	institution	institution	NOUN
ftr-370	1768	28	as	as	ADP
ftr-370	1768	29	a	a	DET
ftr-370	1768	30	qualified	qualified	ADJ
ftr-370	1768	31	s	s	PART
ftr-370	1768	32	corporation	corporation	NOUN
ftr-370	1768	33	subsidiary	subsidiary	NOUN
ftr-370	1768	34	(	(	PUNCT
ftr-370	1768	35	qsub	qsub	PROPN
ftr-370	1768	36	)	)	PUNCT
ftr-370	1768	37	.	.	PUNCT
ftr-370	1769	1	under	under	ADP
ftr-370	1769	2	§	§	PROPN
ftr-370	1769	3	1361(b)(3)(a	1361(b)(3)(a	NUM
ftr-370	1769	4	)	)	PUNCT
ftr-370	1769	5	,	,	PUNCT
ftr-370	1769	6	a	a	DET
ftr-370	1769	7	qsub	qsub	NOUN
ftr-370	1769	8	is	be	AUX
ftr-370	1769	9	not	not	PART
ftr-370	1769	10	treated	treat	VERB
ftr-370	1769	11	as	as	ADP
ftr-370	1769	12	a	a	DET
ftr-370	1769	13	separate	separate	ADJ
ftr-370	1769	14	corporation	corporation	NOUN
ftr-370	1769	15	except	except	SCONJ
ftr-370	1769	16	as	as	SCONJ
ftr-370	1769	17	provided	provide	VERB
ftr-370	1769	18	in	in	ADP
ftr-370	1769	19	regulations	regulation	NOUN
ftr-370	1769	20	.	.	PUNCT
ftr-370	1770	1	reg	reg	NOUN
ftr-370	1770	2	.	.	PUNCT
ftr-370	1771	1	§	§	PROPN
ftr-370	1771	2	1.1361	1.1361	NUM
ftr-370	1771	3	-	-	PUNCT
ftr-370	1771	4	4(a)(3	4(a)(3	NUM
ftr-370	1771	5	)	)	PUNCT
ftr-370	1771	6	provides	provide	VERB
ftr-370	1771	7	that	that	SCONJ
ftr-370	1771	8	in	in	ADP
ftr-370	1771	9	the	the	DET
ftr-370	1771	10	case	case	NOUN
ftr-370	1771	11	of	of	ADP
ftr-370	1771	12	a	a	DET
ftr-370	1771	13	bank	bank	NOUN
ftr-370	1771	14	that	that	PRON
ftr-370	1771	15	is	be	AUX
ftr-370	1771	16	an	an	DET
ftr-370	1771	17	s	s	NOUN
ftr-370	1771	18	corporation	corporation	NOUN
ftr-370	1771	19	or	or	CCONJ
ftr-370	1771	20	a	a	DET
ftr-370	1771	21	qsub	qsub	NOUN
ftr-370	1771	22	of	of	ADP
ftr-370	1771	23	an	an	DET
ftr-370	1771	24	s	s	NOUN
ftr-370	1771	25	corporation	corporation	NOUN
ftr-370	1771	26	,	,	PUNCT
ftr-370	1771	27	any	any	DET
ftr-370	1771	28	special	special	ADJ
ftr-370	1771	29	rules	rule	NOUN
ftr-370	1771	30	applicable	applicable	ADJ
ftr-370	1771	31	to	to	ADP
ftr-370	1771	32	banks	bank	NOUN
ftr-370	1771	33	will	will	AUX
ftr-370	1771	34	apply	apply	VERB
ftr-370	1771	35	to	to	ADP
ftr-370	1771	36	an	an	DET
ftr-370	1771	37	s	s	NOUN
ftr-370	1771	38	corporation	corporation	NOUN
ftr-370	1771	39	or	or	CCONJ
ftr-370	1771	40	a	a	DET
ftr-370	1771	41	qsub	qsub	NOUN
ftr-370	1771	42	that	that	PRON
ftr-370	1771	43	is	be	AUX
ftr-370	1771	44	bank	bank	NOUN
ftr-370	1771	45	.	.	PUNCT
ftr-370	1772	1	the	the	DET
ftr-370	1772	2	court	court	NOUN
ftr-370	1772	3	(	(	PUNCT
ftr-370	1772	4	judge	judge	PROPN
ftr-370	1772	5	foley	foley	PROPN
ftr-370	1772	6	)	)	PUNCT
ftr-370	1772	7	held	hold	VERB
ftr-370	1772	8	that	that	SCONJ
ftr-370	1772	9	under	under	ADP
ftr-370	1772	10	these	these	DET
ftr-370	1772	11	provisions	provision	NOUN
ftr-370	1772	12	the	the	DET
ftr-370	1772	13	limitations	limitation	NOUN
ftr-370	1772	14	of	of	ADP
ftr-370	1772	15	§	§	PROPN
ftr-370	1772	16	291(a)(3	291(a)(3	NOUN
ftr-370	1772	17	)	)	PUNCT
ftr-370	1772	18	are	be	AUX
ftr-370	1772	19	applicable	applicable	ADJ
ftr-370	1772	20	to	to	ADP
ftr-370	1772	21	interest	interest	NOUN
ftr-370	1772	22	deductions	deduction	NOUN
ftr-370	1772	23	claimed	claim	VERB
ftr-370	1772	24	by	by	ADP
ftr-370	1772	25	a	a	DET
ftr-370	1772	26	parent	parent	NOUN
ftr-370	1772	27	s	s	PART
ftr-370	1772	28	corporation	corporation	NOUN
ftr-370	1772	29	for	for	ADP
ftr-370	1772	30	interest	interest	NOUN
ftr-370	1772	31	expense	expense	NOUN
ftr-370	1772	32	generated	generate	VERB
ftr-370	1772	33	by	by	ADP
ftr-370	1772	34	the	the	DET
ftr-370	1772	35	s	s	PROPN
ftr-370	1772	36	corporation	corporation	NOUN
ftr-370	1772	37	’s	’s	PART
ftr-370	1772	38	qsub	qsub	PROPN
ftr-370	1772	39	bank	bank	PROPN
ftr-370	1772	40	.	.	PUNCT
ftr-370	1773	1	the	the	DET
ftr-370	1773	2	court	court	NOUN
ftr-370	1773	3	also	also	ADV
ftr-370	1773	4	held	hold	VERB
ftr-370	1773	5	that	that	SCONJ
ftr-370	1773	6	reg	reg	NOUN
ftr-370	1773	7	.	.	PUNCT
ftr-370	1774	1	§	§	PROPN
ftr-370	1774	2	1.1361	1.1361	NUM
ftr-370	1774	3	-	-	PUNCT
ftr-370	1774	4	4(a)(3	4(a)(3	NUM
ftr-370	1774	5	)	)	PUNCT
ftr-370	1774	6	is	be	AUX
ftr-370	1774	7	consistent	consistent	ADJ
ftr-370	1774	8	with	with	ADP
ftr-370	1774	9	the	the	DET
ftr-370	1774	10	enactment	enactment	NOUN
ftr-370	1774	11	of	of	ADP
ftr-370	1774	12	§	§	PROPN
ftr-370	1774	13	1361(b)(3)(a	1361(b)(3)(a	NUM
ftr-370	1774	14	)	)	PUNCT
ftr-370	1774	15	and	and	CCONJ
ftr-370	1774	16	its	its	PRON
ftr-370	1774	17	legislative	legislative	ADJ
ftr-370	1774	18	history	history	NOUN
ftr-370	1774	19	.	.	PUNCT
ftr-370	1775	1	e.	e.	PROPN
ftr-370	1775	2	reorganizations	reorganization	NOUN
ftr-370	1775	3	1	1	NUM
ftr-370	1775	4	.	.	PUNCT
ftr-370	1776	1	making	make	VERB
ftr-370	1776	2	post	post	ADJ
ftr-370	1776	3	-	-	ADJ
ftr-370	1776	4	reorganization	reorganization	ADJ
ftr-370	1776	5	intra	intra	ADJ
ftr-370	1776	6	-	-	ADJ
ftr-370	1776	7	group	group	NOUN
ftr-370	1776	8	restructurings	restructuring	NOUN
ftr-370	1776	9	even	even	ADV
ftr-370	1776	10	easier	easy	ADJ
ftr-370	1776	11	.	.	PUNCT
ftr-370	1777	1	t.d	t.d	PROPN
ftr-370	1777	2	.	.	NOUN
ftr-370	1777	3	9361	9361	NUM
ftr-370	1777	4	,	,	PUNCT
ftr-370	1777	5	corporate	corporate	ADJ
ftr-370	1777	6	reorganizations	reorganization	NOUN
ftr-370	1777	7	;	;	PUNCT
ftr-370	1777	8	transfers	transfer	NOUN
ftr-370	1777	9	of	of	ADP
ftr-370	1777	10	assets	asset	NOUN
ftr-370	1777	11	or	or	CCONJ
ftr-370	1777	12	stock	stock	NOUN
ftr-370	1777	13	following	follow	VERB
ftr-370	1777	14	a	a	DET
ftr-370	1777	15	reorganization	reorganization	NOUN
ftr-370	1777	16	,	,	PUNCT
ftr-370	1777	17	72	72	NUM
ftr-370	1777	18	f.r	f.r	NOUN
ftr-370	1777	19	.	.	PROPN
ftr-370	1777	20	60552	60552	NUM
ftr-370	1777	21	(	(	PUNCT
ftr-370	1777	22	10/25/07	10/25/07	PROPN
ftr-370	1777	23	)	)	PUNCT
ftr-370	1777	24	,	,	PUNCT
ftr-370	1777	25	making	make	VERB
ftr-370	1777	26	final	final	ADJ
ftr-370	1777	27	reg-130863	reg-130863	NOUN
ftr-370	1777	28	-	-	PUNCT
ftr-370	1777	29	04	04	NUM
ftr-370	1777	30	,	,	PUNCT
ftr-370	1777	31	corporate	corporate	ADJ
ftr-370	1777	32	reorganizations	reorganization	NOUN
ftr-370	1777	33	;	;	PUNCT
ftr-370	1777	34	transfers	transfer	NOUN
ftr-370	1777	35	of	of	ADP
ftr-370	1777	36	assets	asset	NOUN
ftr-370	1777	37	or	or	CCONJ
ftr-370	1777	38	stock	stock	NOUN
ftr-370	1777	39	following	follow	VERB
ftr-370	1777	40	a	a	DET
ftr-370	1777	41	reorganization	reorganization	NOUN
ftr-370	1777	42	,	,	PUNCT
ftr-370	1777	43	69	69	NUM
ftr-370	1777	44	f.r	f.r	NOUN
ftr-370	1777	45	.	.	PROPN
ftr-370	1777	46	51209	51209	NUM
ftr-370	1777	47	(	(	PUNCT
ftr-370	1777	48	8/18/04	8/18/04	NUM
ftr-370	1777	49	)	)	PUNCT
ftr-370	1777	50	.	.	PUNCT
ftr-370	1778	1	the	the	DET
ftr-370	1778	2	treasury	treasury	PROPN
ftr-370	1778	3	has	have	AUX
ftr-370	1778	4	finalized	finalize	VERB
ftr-370	1778	5	regulations	regulation	NOUN
ftr-370	1778	6	dealing	deal	VERB
ftr-370	1778	7	with	with	ADP
ftr-370	1778	8	(	(	PUNCT
ftr-370	1778	9	1	1	X
ftr-370	1778	10	)	)	PUNCT
ftr-370	1778	11	the	the	DET
ftr-370	1778	12	continuity	continuity	NOUN
ftr-370	1778	13	of	of	ADP
ftr-370	1778	14	business	business	NOUN
ftr-370	1778	15	enterprise	enterprise	NOUN
ftr-370	1778	16	requirement	requirement	NOUN
ftr-370	1778	17	(	(	PUNCT
ftr-370	1778	18	reg	reg	NOUN
ftr-370	1778	19	.	.	PUNCT
ftr-370	1779	1	§	§	PROPN
ftr-370	1779	2	1.368	1.368	NUM
ftr-370	1779	3	-	-	SYM
ftr-370	1779	4	1(d	1(d	NUM
ftr-370	1779	5	)	)	PUNCT
ftr-370	1779	6	)	)	PUNCT
ftr-370	1780	1	and	and	CCONJ
ftr-370	1780	2	(	(	PUNCT
ftr-370	1780	3	2	2	X
ftr-370	1780	4	)	)	PUNCT
ftr-370	1780	5	the	the	DET
ftr-370	1780	6	definition	definition	NOUN
ftr-370	1780	7	of	of	ADP
ftr-370	1780	8	a	a	DET
ftr-370	1780	9	“	"	PUNCT
ftr-370	1780	10	party	party	NOUN
ftr-370	1780	11	to	to	ADP
ftr-370	1780	12	a	a	DET
ftr-370	1780	13	reorganization	reorganization	NOUN
ftr-370	1780	14	”	"	PUNCT
ftr-370	1780	15	requirement	requirement	NOUN
ftr-370	1780	16	(	(	PUNCT
ftr-370	1780	17	reg	reg	NOUN
ftr-370	1780	18	.	.	PUNCT
ftr-370	1781	1	§	§	PROPN
ftr-370	1781	2	1.368	1.368	NUM
ftr-370	1781	3	-	-	SYM
ftr-370	1781	4	2(f	2(f	NUM
ftr-370	1781	5	)	)	PUNCT
ftr-370	1781	6	)	)	PUNCT
ftr-370	1781	7	to	to	PART
ftr-370	1781	8	liberalize	liberalize	VERB
ftr-370	1781	9	the	the	DET
ftr-370	1781	10	rules	rule	NOUN
ftr-370	1781	11	regarding	regard	VERB
ftr-370	1781	12	permissible	permissible	ADJ
ftr-370	1781	13	post	post	ADJ
ftr-370	1781	14	-	-	ADJ
ftr-370	1781	15	acquisition	acquisition	ADJ
ftr-370	1781	16	restructurings	restructuring	NOUN
ftr-370	1781	17	of	of	ADP
ftr-370	1781	18	acquiring	acquire	VERB
ftr-370	1781	19	corporations	corporation	NOUN
ftr-370	1781	20	in	in	ADP
ftr-370	1781	21	a	a	DET
ftr-370	1781	22	controlled	control	VERB
ftr-370	1781	23	group	group	NOUN
ftr-370	1781	24	of	of	ADP
ftr-370	1781	25	corporations	corporation	NOUN
ftr-370	1781	26	.	.	PUNCT
ftr-370	1782	1	in	in	ADP
ftr-370	1782	2	addition	addition	NOUN
ftr-370	1782	3	to	to	ADP
ftr-370	1782	4	post	post	ADJ
ftr-370	1782	5	-	-	ADJ
ftr-370	1782	6	acquisition	acquisition	ADJ
ftr-370	1782	7	drops	drop	NOUN
ftr-370	1782	8	of	of	ADP
ftr-370	1782	9	assets	asset	NOUN
ftr-370	1782	10	to	to	ADP
ftr-370	1782	11	lower	low	ADJ
ftr-370	1782	12	-	-	PUNCT
ftr-370	1782	13	tier	tier	NOUN
ftr-370	1782	14	subsidiaries	subsidiary	NOUN
ftr-370	1782	15	,	,	PUNCT
ftr-370	1782	16	certain	certain	ADJ
ftr-370	1782	17	post	post	ADJ
ftr-370	1782	18	-	-	ADJ
ftr-370	1782	19	acquisition	acquisition	ADJ
ftr-370	1782	20	distributions	distribution	NOUN
ftr-370	1782	21	by	by	ADP
ftr-370	1782	22	an	an	DET
ftr-370	1782	23	acquisition	acquisition	NOUN
ftr-370	1782	24	subsidiary	subsidiary	NOUN
ftr-370	1782	25	that	that	PRON
ftr-370	1782	26	is	be	AUX
ftr-370	1782	27	member	member	NOUN
ftr-370	1782	28	of	of	ADP
ftr-370	1782	29	the	the	DET
ftr-370	1782	30	acquiring	acquire	VERB
ftr-370	1782	31	corporation	corporation	NOUN
ftr-370	1782	32	’s	’s	PART
ftr-370	1782	33	group	group	NOUN
ftr-370	1782	34	to	to	ADP
ftr-370	1782	35	a	a	DET
ftr-370	1782	36	corporation	corporation	NOUN
ftr-370	1782	37	that	that	PRON
ftr-370	1782	38	controls	control	VERB
ftr-370	1782	39	the	the	DET
ftr-370	1782	40	acquiring	acquire	VERB
ftr-370	1782	41	corporation	corporation	NOUN
ftr-370	1782	42	of	of	ADP
ftr-370	1782	43	either	either	CCONJ
ftr-370	1782	44	the	the	DET
ftr-370	1782	45	target	target	NOUN
ftr-370	1782	46	corporation	corporation	NOUN
ftr-370	1782	47	’s	’s	PART
ftr-370	1782	48	stock	stock	NOUN
ftr-370	1782	49	(	(	PUNCT
ftr-370	1782	50	following	follow	VERB
ftr-370	1782	51	a	a	DET
ftr-370	1782	52	§	§	PROPN
ftr-370	1782	53	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-370	1782	54	)	)	PUNCT
ftr-370	1782	55	or	or	CCONJ
ftr-370	1782	56	§	§	PROPN
ftr-370	1782	57	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-370	1782	58	)	)	PUNCT
ftr-370	1782	59	reorganization	reorganization	NOUN
ftr-370	1782	60	)	)	PUNCT
ftr-370	1782	61	or	or	CCONJ
ftr-370	1782	62	assets	asset	NOUN
ftr-370	1782	63	(	(	PUNCT
ftr-370	1782	64	following	follow	VERB
ftr-370	1782	65	a	a	DET
ftr-370	1782	66	§	§	PROPN
ftr-370	1782	67	368(a)(1)(a	368(a)(1)(a	NUM
ftr-370	1782	68	)	)	PUNCT
ftr-370	1782	69	,	,	PUNCT
ftr-370	1782	70	§	§	PROPN
ftr-370	1782	71	368(a)(1)(c	368(a)(1)(c	PROPN
ftr-370	1782	72	)	)	PUNCT
ftr-370	1782	73	,	,	PUNCT
ftr-370	1782	74	or	or	CCONJ
ftr-370	1782	75	§	§	PROPN
ftr-370	1782	76	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-370	1782	77	)	)	PUNCT
ftr-370	1782	78	reorganization	reorganization	NOUN
ftr-370	1782	79	)	)	PUNCT
ftr-370	1782	80	,	,	PUNCT
ftr-370	1782	81	and	and	CCONJ
ftr-370	1782	82	certain	certain	ADJ
ftr-370	1782	83	cross	cross	NOUN
ftr-370	1782	84	chain	chain	NOUN
ftr-370	1782	85	transfers	transfer	NOUN
ftr-370	1782	86	,	,	PUNCT
ftr-370	1782	87	subsequent	subsequent	ADJ
ftr-370	1782	88	to	to	ADP
ftr-370	1782	89	the	the	DET
ftr-370	1782	90	acquisition	acquisition	NOUN
ftr-370	1782	91	,	,	PUNCT
ftr-370	1782	92	do	do	AUX
ftr-370	1782	93	not	not	PART
ftr-370	1782	94	disqualify	disqualify	VERB
ftr-370	1782	95	the	the	DET
ftr-370	1782	96	acquisition	acquisition	NOUN
ftr-370	1782	97	from	from	ADP
ftr-370	1782	98	reorganization	reorganization	NOUN
ftr-370	1782	99	treatment	treatment	NOUN
ftr-370	1782	100	,	,	PUNCT
ftr-370	1782	101	even	even	ADV
ftr-370	1782	102	though	though	SCONJ
ftr-370	1782	103	there	there	PRON
ftr-370	1782	104	is	be	VERB
ftr-370	1782	105	no	no	DET
ftr-370	1782	106	statutory	statutory	ADJ
ftr-370	1782	107	provision	provision	NOUN
ftr-370	1782	108	expressly	expressly	ADV
ftr-370	1782	109	providing	provide	VERB
ftr-370	1782	110	that	that	SCONJ
ftr-370	1782	111	such	such	ADJ
ftr-370	1782	112	distributions	distribution	NOUN
ftr-370	1782	113	do	do	AUX
ftr-370	1782	114	not	not	PART
ftr-370	1782	115	affect	affect	VERB
ftr-370	1782	116	the	the	DET
ftr-370	1782	117	validity	validity	NOUN
ftr-370	1782	118	of	of	ADP
ftr-370	1782	119	reorganization	reorganization	NOUN
ftr-370	1782	120	treatment	treatment	NOUN
ftr-370	1782	121	,	,	PUNCT
ftr-370	1782	122	provided	provide	VERB
ftr-370	1782	123	that	that	SCONJ
ftr-370	1782	124	the	the	DET
ftr-370	1782	125	distribution	distribution	NOUN
ftr-370	1782	126	would	would	AUX
ftr-370	1782	127	not	not	PART
ftr-370	1782	128	result	result	VERB
ftr-370	1782	129	in	in	ADP
ftr-370	1782	130	the	the	DET
ftr-370	1782	131	distributing	distribute	VERB
ftr-370	1782	132	corporation	corporation	NOUN
ftr-370	1782	133	being	be	AUX
ftr-370	1782	134	treated	treat	VERB
ftr-370	1782	135	as	as	ADP
ftr-370	1782	136	liquidated	liquidate	VERB
ftr-370	1782	137	for	for	ADP
ftr-370	1782	138	income	income	NOUN
ftr-370	1782	139	tax	tax	NOUN
ftr-370	1782	140	purposes	purpose	NOUN
ftr-370	1782	141	.	.	PUNCT
ftr-370	1783	1	the	the	DET
ftr-370	1783	2	regulations	regulation	NOUN
ftr-370	1783	3	thus	thus	ADV
ftr-370	1783	4	permit	permit	VERB
ftr-370	1783	5	the	the	DET
ftr-370	1783	6	acquiring	acquire	VERB
ftr-370	1783	7	corporation	corporation	NOUN
ftr-370	1783	8	to	to	PART
ftr-370	1783	9	significantly	significantly	ADV
ftr-370	1783	10	rearrange	rearrange	VERB
ftr-370	1783	11	ownership	ownership	NOUN
ftr-370	1783	12	of	of	ADP
ftr-370	1783	13	the	the	DET
ftr-370	1783	14	target	target	NOUN
ftr-370	1783	15	corporation	corporation	NOUN
ftr-370	1783	16	’s	’s	PART
ftr-370	1783	17	assets	asset	NOUN
ftr-370	1783	18	or	or	CCONJ
ftr-370	1783	19	stock	stock	NOUN
ftr-370	1783	20	,	,	PUNCT
ftr-370	1783	21	as	as	SCONJ
ftr-370	1783	22	the	the	DET
ftr-370	1783	23	case	case	NOUN
ftr-370	1783	24	may	may	AUX
ftr-370	1783	25	be	be	AUX
ftr-370	1783	26	,	,	PUNCT
ftr-370	1783	27	among	among	ADP
ftr-370	1783	28	2009	2009	NUM
ftr-370	1783	29	]	]	PUNCT
ftr-370	1783	30	recent	recent	ADJ
ftr-370	1783	31	developments	development	NOUN
ftr-370	1783	32	in	in	ADP
ftr-370	1783	33	federal	federal	ADJ
ftr-370	1783	34	income	income	NOUN
ftr-370	1783	35	taxation	taxation	NOUN
ftr-370	1783	36	361	361	NUM
ftr-370	1783	37	the	the	DET
ftr-370	1783	38	members	member	NOUN
ftr-370	1783	39	of	of	ADP
ftr-370	1783	40	its	its	PRON
ftr-370	1783	41	qualified	qualified	ADJ
ftr-370	1783	42	group	group	NOUN
ftr-370	1783	43	(	(	PUNCT
ftr-370	1783	44	based	base	VERB
ftr-370	1783	45	on	on	ADP
ftr-370	1783	46	§	§	PROPN
ftr-370	1783	47	368(c	368(c	PROPN
ftr-370	1783	48	)	)	PUNCT
ftr-370	1783	49	control	control	NOUN
ftr-370	1783	50	)	)	PUNCT
ftr-370	1783	51	without	without	ADP
ftr-370	1783	52	disqualifying	disqualify	VERB
ftr-370	1783	53	the	the	DET
ftr-370	1783	54	reorganization	reorganization	NOUN
ftr-370	1783	55	.	.	PUNCT
ftr-370	1784	1	furthermore	furthermore	ADV
ftr-370	1784	2	,	,	PUNCT
ftr-370	1784	3	the	the	DET
ftr-370	1784	4	final	final	ADJ
ftr-370	1784	5	regulations	regulation	NOUN
ftr-370	1784	6	(	(	PUNCT
ftr-370	1784	7	reg	reg	NOUN
ftr-370	1784	8	.	.	PUNCT
ftr-370	1785	1	§	§	PROPN
ftr-370	1785	2	1.368	1.368	NUM
ftr-370	1785	3	-	-	SYM
ftr-370	1785	4	1(d)(4)(ii	1(d)(4)(ii	NUM
ftr-370	1785	5	)	)	PUNCT
ftr-370	1785	6	)	)	PUNCT
ftr-370	1785	7	,	,	PUNCT
ftr-370	1785	8	unlike	unlike	ADP
ftr-370	1785	9	the	the	DET
ftr-370	1785	10	proposed	propose	VERB
ftr-370	1785	11	regulations	regulation	NOUN
ftr-370	1785	12	,	,	PUNCT
ftr-370	1785	13	permit	permit	VERB
ftr-370	1785	14	qualified	qualified	ADJ
ftr-370	1785	15	group	group	NOUN
ftr-370	1785	16	members	member	NOUN
ftr-370	1785	17	to	to	PART
ftr-370	1785	18	aggregate	aggregate	VERB
ftr-370	1785	19	their	their	PRON
ftr-370	1785	20	direct	direct	ADJ
ftr-370	1785	21	stock	stock	NOUN
ftr-370	1785	22	ownership	ownership	NOUN
ftr-370	1785	23	of	of	ADP
ftr-370	1785	24	a	a	DET
ftr-370	1785	25	corporation	corporation	NOUN
ftr-370	1785	26	,	,	PUNCT
ftr-370	1785	27	in	in	ADP
ftr-370	1785	28	a	a	DET
ftr-370	1785	29	manner	manner	NOUN
ftr-370	1785	30	similar	similar	ADJ
ftr-370	1785	31	to	to	ADP
ftr-370	1785	32	aggregation	aggregation	NOUN
ftr-370	1785	33	under	under	ADP
ftr-370	1785	34	§	§	PROPN
ftr-370	1785	35	1504(a	1504(a	NUM
ftr-370	1785	36	)	)	PUNCT
ftr-370	1785	37	,	,	PUNCT
ftr-370	1785	38	in	in	ADP
ftr-370	1785	39	determining	determine	VERB
ftr-370	1785	40	whether	whether	SCONJ
ftr-370	1785	41	they	they	PRON
ftr-370	1785	42	have	have	VERB
ftr-370	1785	43	the	the	DET
ftr-370	1785	44	requisite	requisite	ADJ
ftr-370	1785	45	§	§	PROPN
ftr-370	1785	46	368(c	368(c	PROPN
ftr-370	1785	47	)	)	PUNCT
ftr-370	1785	48	control	control	NOUN
ftr-370	1785	49	of	of	ADP
ftr-370	1785	50	such	such	ADJ
ftr-370	1785	51	corporation	corporation	NOUN
ftr-370	1785	52	(	(	PUNCT
ftr-370	1785	53	provided	provide	VERB
ftr-370	1785	54	that	that	SCONJ
ftr-370	1785	55	the	the	DET
ftr-370	1785	56	issuing	issue	VERB
ftr-370	1785	57	corporation	corporation	NOUN
ftr-370	1785	58	has	have	VERB
ftr-370	1785	59	§	§	PROPN
ftr-370	1785	60	368(c	368(c	PROPN
ftr-370	1785	61	)	)	PUNCT
ftr-370	1785	62	control	control	NOUN
ftr-370	1785	63	in	in	ADP
ftr-370	1785	64	at	at	ADV
ftr-370	1785	65	least	least	ADV
ftr-370	1785	66	one	one	NUM
ftr-370	1785	67	other	other	ADJ
ftr-370	1785	68	corporation	corporation	NOUN
ftr-370	1785	69	)	)	PUNCT
ftr-370	1785	70	.	.	PUNCT
ftr-370	1786	1	a.	a.	NOUN
ftr-370	1786	2	less	less	ADJ
ftr-370	1786	3	than	than	ADP
ftr-370	1786	4	six	six	NUM
ftr-370	1786	5	months	month	NOUN
ftr-370	1786	6	later	later	ADV
ftr-370	1786	7	the	the	DET
ftr-370	1786	8	new	new	ADJ
ftr-370	1786	9	regulations	regulation	NOUN
ftr-370	1786	10	require	require	VERB
ftr-370	1786	11	clarification	clarification	NOUN
ftr-370	1786	12	.	.	PUNCT
ftr-370	1787	1	t.d	t.d	PROPN
ftr-370	1787	2	.	.	PROPN
ftr-370	1787	3	9396	9396	NUM
ftr-370	1787	4	,	,	PUNCT
ftr-370	1787	5	corporate	corporate	ADJ
ftr-370	1787	6	reorganizations	reorganization	NOUN
ftr-370	1787	7	;	;	PUNCT
ftr-370	1787	8	amendment	amendment	NOUN
ftr-370	1787	9	to	to	ADP
ftr-370	1787	10	transfers	transfer	NOUN
ftr-370	1787	11	of	of	ADP
ftr-370	1787	12	assets	asset	NOUN
ftr-370	1787	13	or	or	CCONJ
ftr-370	1787	14	stock	stock	NOUN
ftr-370	1787	15	following	follow	VERB
ftr-370	1787	16	a	a	DET
ftr-370	1787	17	reorganization	reorganization	NOUN
ftr-370	1787	18	,	,	PUNCT
ftr-370	1787	19	73	73	NUM
ftr-370	1787	20	f.r	f.r	NOUN
ftr-370	1787	21	.	.	NOUN
ftr-370	1787	22	26322	26322	NUM
ftr-370	1787	23	(	(	PUNCT
ftr-370	1787	24	5/9/08	5/9/08	NUM
ftr-370	1787	25	)	)	PUNCT
ftr-370	1787	26	.	.	PUNCT
ftr-370	1788	1	reg	reg	PROPN
ftr-370	1788	2	.	.	PUNCT
ftr-370	1789	1	§	§	PROPN
ftr-370	1789	2	1.368	1.368	NUM
ftr-370	1789	3	-	-	SYM
ftr-370	1789	4	2(k	2(k	NUM
ftr-370	1789	5	)	)	PUNCT
ftr-370	1789	6	,	,	PUNCT
ftr-370	1789	7	dealing	deal	VERB
ftr-370	1789	8	with	with	ADP
ftr-370	1789	9	drop	drop	NOUN
ftr-370	1789	10	downs	down	NOUN
ftr-370	1789	11	and	and	CCONJ
ftr-370	1789	12	push	push	NOUN
ftr-370	1789	13	-	-	PUNCT
ftr-370	1789	14	ups	up	NOUN
ftr-370	1789	15	following	follow	VERB
ftr-370	1789	16	reorganizations	reorganization	NOUN
ftr-370	1789	17	,	,	PUNCT
ftr-370	1789	18	which	which	PRON
ftr-370	1789	19	was	be	AUX
ftr-370	1789	20	finalized	finalize	VERB
ftr-370	1789	21	in	in	ADP
ftr-370	1789	22	october	october	PROPN
ftr-370	1789	23	,	,	PUNCT
ftr-370	1789	24	2007	2007	NUM
ftr-370	1789	25	,	,	PUNCT
ftr-370	1789	26	has	have	AUX
ftr-370	1789	27	been	be	AUX
ftr-370	1789	28	amended	amend	VERB
ftr-370	1789	29	in	in	ADP
ftr-370	1789	30	several	several	ADJ
ftr-370	1789	31	respects	respect	NOUN
ftr-370	1789	32	:	:	PUNCT
ftr-370	1789	33	(	(	PUNCT
ftr-370	1789	34	1	1	X
ftr-370	1789	35	)	)	PUNCT
ftr-370	1789	36	the	the	DET
ftr-370	1789	37	amended	amend	VERB
ftr-370	1789	38	regulations	regulation	NOUN
ftr-370	1789	39	clarify	clarify	VERB
ftr-370	1789	40	that	that	SCONJ
ftr-370	1789	41	a	a	DET
ftr-370	1789	42	transfer	transfer	NOUN
ftr-370	1789	43	to	to	ADP
ftr-370	1789	44	the	the	DET
ftr-370	1789	45	former	former	ADJ
ftr-370	1789	46	shareholders	shareholder	NOUN
ftr-370	1789	47	of	of	ADP
ftr-370	1789	48	the	the	DET
ftr-370	1789	49	target	target	NOUN
ftr-370	1789	50	corporation	corporation	NOUN
ftr-370	1789	51	(	(	PUNCT
ftr-370	1789	52	other	other	ADJ
ftr-370	1789	53	than	than	ADP
ftr-370	1789	54	the	the	DET
ftr-370	1789	55	acquiring	acquire	VERB
ftr-370	1789	56	corporation	corporation	NOUN
ftr-370	1789	57	)	)	PUNCT
ftr-370	1789	58	is	be	AUX
ftr-370	1789	59	not	not	PART
ftr-370	1789	60	a	a	DET
ftr-370	1789	61	safe	safe	ADJ
ftr-370	1789	62	harbor	harbor	NOUN
ftr-370	1789	63	push	push	NOUN
ftr-370	1789	64	-	-	PUNCT
ftr-370	1789	65	up	up	NOUN
ftr-370	1789	66	to	to	ADP
ftr-370	1789	67	the	the	DET
ftr-370	1789	68	extent	extent	NOUN
ftr-370	1789	69	it	it	PRON
ftr-370	1789	70	constitutes	constitute	VERB
ftr-370	1789	71	consideration	consideration	NOUN
ftr-370	1789	72	by	by	ADP
ftr-370	1789	73	the	the	DET
ftr-370	1789	74	shareholders	shareholder	NOUN
ftr-370	1789	75	for	for	ADP
ftr-370	1789	76	their	their	PRON
ftr-370	1789	77	proprietary	proprietary	ADJ
ftr-370	1789	78	interests	interest	NOUN
ftr-370	1789	79	in	in	ADP
ftr-370	1789	80	the	the	DET
ftr-370	1789	81	target	target	NOUN
ftr-370	1789	82	,	,	PUNCT
ftr-370	1789	83	because	because	SCONJ
ftr-370	1789	84	it	it	PRON
ftr-370	1789	85	“	"	PUNCT
ftr-370	1789	86	calls	call	VERB
ftr-370	1789	87	into	into	ADP
ftr-370	1789	88	question	question	NOUN
ftr-370	1789	89	”	"	PUNCT
ftr-370	1789	90	whether	whether	SCONJ
ftr-370	1789	91	the	the	DET
ftr-370	1789	92	transaction	transaction	NOUN
ftr-370	1789	93	satisfies	satisfy	VERB
ftr-370	1789	94	the	the	DET
ftr-370	1789	95	continuity	continuity	NOUN
ftr-370	1789	96	of	of	ADP
ftr-370	1789	97	interest	interest	NOUN
ftr-370	1789	98	requirement	requirement	NOUN
ftr-370	1789	99	,	,	PUNCT
ftr-370	1789	100	as	as	ADV
ftr-370	1789	101	well	well	ADV
ftr-370	1789	102	as	as	ADP
ftr-370	1789	103	statutory	statutory	ADJ
ftr-370	1789	104	limitations	limitation	NOUN
ftr-370	1789	105	on	on	ADP
ftr-370	1789	106	permissible	permissible	ADJ
ftr-370	1789	107	consideration	consideration	NOUN
ftr-370	1789	108	(	(	PUNCT
ftr-370	1789	109	such	such	ADJ
ftr-370	1789	110	as	as	ADP
ftr-370	1789	111	the	the	DET
ftr-370	1789	112	“	"	PUNCT
ftr-370	1789	113	solely	solely	ADV
ftr-370	1789	114	for	for	ADP
ftr-370	1789	115	voting	vote	VERB
ftr-370	1789	116	stock	stock	NOUN
ftr-370	1789	117	”	"	PUNCT
ftr-370	1789	118	requirement	requirement	NOUN
ftr-370	1789	119	in	in	ADP
ftr-370	1789	120	§	§	PROPN
ftr-370	1789	121	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-370	1789	122	)	)	PUNCT
ftr-370	1789	123	or	or	CCONJ
ftr-370	1789	124	(	(	PUNCT
ftr-370	1789	125	c	c	NOUN
ftr-370	1789	126	)	)	PUNCT
ftr-370	1789	127	)	)	PUNCT
ftr-370	1789	128	;	;	PUNCT
ftr-370	1789	129	however	however	ADV
ftr-370	1789	130	,	,	PUNCT
ftr-370	1789	131	the	the	DET
ftr-370	1789	132	safe	safe	ADJ
ftr-370	1789	133	harbor	harbor	NOUN
ftr-370	1789	134	applies	apply	VERB
ftr-370	1789	135	to	to	ADP
ftr-370	1789	136	transfers	transfer	NOUN
ftr-370	1789	137	to	to	ADP
ftr-370	1789	138	the	the	DET
ftr-370	1789	139	former	former	ADJ
ftr-370	1789	140	shareholders	shareholder	NOUN
ftr-370	1789	141	that	that	PRON
ftr-370	1789	142	are	be	AUX
ftr-370	1789	143	not	not	PART
ftr-370	1789	144	consideration	consideration	NOUN
ftr-370	1789	145	for	for	ADP
ftr-370	1789	146	their	their	PRON
ftr-370	1789	147	proprietary	proprietary	ADJ
ftr-370	1789	148	interests	interest	NOUN
ftr-370	1789	149	in	in	ADP
ftr-370	1789	150	the	the	DET
ftr-370	1789	151	target	target	NOUN
ftr-370	1789	152	,	,	PUNCT
ftr-370	1789	153	for	for	ADP
ftr-370	1789	154	example	example	NOUN
ftr-370	1789	155	a	a	DET
ftr-370	1789	156	pro	pro	ADJ
ftr-370	1789	157	-	-	ADJ
ftr-370	1789	158	rata	rata	ADJ
ftr-370	1789	159	dividend	dividend	NOUN
ftr-370	1789	160	distribution	distribution	NOUN
ftr-370	1789	161	following	follow	VERB
ftr-370	1789	162	the	the	DET
ftr-370	1789	163	acquisition	acquisition	NOUN
ftr-370	1789	164	.	.	PUNCT
ftr-370	1790	1	(	(	PUNCT
ftr-370	1790	2	2	2	X
ftr-370	1790	3	)	)	PUNCT
ftr-370	1790	4	the	the	DET
ftr-370	1790	5	safe	safe	ADJ
ftr-370	1790	6	harbor	harbor	NOUN
ftr-370	1790	7	is	be	AUX
ftr-370	1790	8	available	available	ADJ
ftr-370	1790	9	for	for	ADP
ftr-370	1790	10	an	an	DET
ftr-370	1790	11	upstream	upstream	ADJ
ftr-370	1790	12	reorganization	reorganization	NOUN
ftr-370	1790	13	,	,	PUNCT
ftr-370	1790	14	e.g.	e.g.	ADV
ftr-370	1790	15	,	,	PUNCT
ftr-370	1790	16	a	a	DET
ftr-370	1790	17	merger	merger	NOUN
ftr-370	1790	18	of	of	ADP
ftr-370	1790	19	an	an	DET
ftr-370	1790	20	eighty	eighty	NUM
ftr-370	1790	21	percent	percent	NOUN
ftr-370	1790	22	controlled	control	VERB
ftr-370	1790	23	subsidiary	subsidiary	NOUN
ftr-370	1790	24	into	into	ADP
ftr-370	1790	25	its	its	PRON
ftr-370	1790	26	parent	parent	NOUN
ftr-370	1790	27	,	,	PUNCT
ftr-370	1790	28	followed	follow	VERB
ftr-370	1790	29	by	by	ADP
ftr-370	1790	30	a	a	DET
ftr-370	1790	31	drop	drop	NOUN
ftr-370	1790	32	-	-	PUNCT
ftr-370	1790	33	down	down	NOUN
ftr-370	1790	34	of	of	ADP
ftr-370	1790	35	the	the	DET
ftr-370	1790	36	acquired	acquire	VERB
ftr-370	1790	37	assets	asset	NOUN
ftr-370	1790	38	.	.	PUNCT
ftr-370	1791	1	the	the	DET
ftr-370	1791	2	preamble	preamble	NOUN
ftr-370	1791	3	refers	refer	VERB
ftr-370	1791	4	to	to	PART
ftr-370	1791	5	rev	rev	PROPN
ftr-370	1791	6	.	.	PUNCT
ftr-370	1792	1	rul	rul	PROPN
ftr-370	1792	2	.	.	PUNCT
ftr-370	1793	1	69	69	NUM
ftr-370	1793	2	-	-	SYM
ftr-370	1793	3	617	617	NUM
ftr-370	1793	4	,	,	PUNCT
ftr-370	1793	5	1969	1969	NUM
ftr-370	1793	6	-	-	SYM
ftr-370	1793	7	2	2	NUM
ftr-370	1793	8	c.b	c.b	PROPN
ftr-370	1793	9	.	.	PROPN
ftr-370	1793	10	57	57	NUM
ftr-370	1793	11	,	,	PUNCT
ftr-370	1793	12	as	as	ADP
ftr-370	1793	13	an	an	DET
ftr-370	1793	14	example	example	NOUN
ftr-370	1793	15	of	of	ADP
ftr-370	1793	16	this	this	DET
ftr-370	1793	17	principle	principle	NOUN
ftr-370	1793	18	.	.	PUNCT
ftr-370	1794	1	(	(	PUNCT
ftr-370	1794	2	3	3	X
ftr-370	1794	3	)	)	PUNCT
ftr-370	1794	4	the	the	DET
ftr-370	1794	5	safe	safe	ADJ
ftr-370	1794	6	harbor	harbor	NOUN
ftr-370	1794	7	does	do	AUX
ftr-370	1794	8	not	not	PART
ftr-370	1794	9	apply	apply	VERB
ftr-370	1794	10	to	to	ADP
ftr-370	1794	11	a	a	DET
ftr-370	1794	12	transfer	transfer	NOUN
ftr-370	1794	13	to	to	ADP
ftr-370	1794	14	the	the	DET
ftr-370	1794	15	issuing	issue	VERB
ftr-370	1794	16	corporation	corporation	NOUN
ftr-370	1794	17	or	or	CCONJ
ftr-370	1794	18	a	a	DET
ftr-370	1794	19	person	person	NOUN
ftr-370	1794	20	related	relate	VERB
ftr-370	1794	21	to	to	ADP
ftr-370	1794	22	the	the	DET
ftr-370	1794	23	issuing	issue	VERB
ftr-370	1794	24	corporation	corporation	NOUN
ftr-370	1794	25	by	by	ADP
ftr-370	1794	26	the	the	DET
ftr-370	1794	27	former	former	ADJ
ftr-370	1794	28	shareholders	shareholder	NOUN
ftr-370	1794	29	of	of	ADP
ftr-370	1794	30	the	the	DET
ftr-370	1794	31	target	target	NOUN
ftr-370	1794	32	corporation	corporation	NOUN
ftr-370	1794	33	(	(	PUNCT
ftr-370	1794	34	other	other	ADJ
ftr-370	1794	35	than	than	ADP
ftr-370	1794	36	a	a	DET
ftr-370	1794	37	former	former	ADJ
ftr-370	1794	38	shareholder	shareholder	NOUN
ftr-370	1794	39	that	that	PRON
ftr-370	1794	40	is	be	AUX
ftr-370	1794	41	also	also	ADV
ftr-370	1794	42	the	the	DET
ftr-370	1794	43	acquiring	acquire	VERB
ftr-370	1794	44	corporation	corporation	NOUN
ftr-370	1794	45	)	)	PUNCT
ftr-370	1794	46	of	of	ADP
ftr-370	1794	47	consideration	consideration	NOUN
ftr-370	1794	48	initially	initially	ADV
ftr-370	1794	49	received	receive	VERB
ftr-370	1794	50	in	in	ADP
ftr-370	1794	51	the	the	DET
ftr-370	1794	52	potential	potential	ADJ
ftr-370	1794	53	reorganization	reorganization	NOUN
ftr-370	1794	54	.	.	PUNCT
ftr-370	1795	1	(	(	PUNCT
ftr-370	1795	2	4	4	X
ftr-370	1795	3	)	)	PUNCT
ftr-370	1795	4	a	a	DET
ftr-370	1795	5	transfer	transfer	NOUN
ftr-370	1795	6	to	to	ADP
ftr-370	1795	7	a	a	DET
ftr-370	1795	8	shareholder	shareholder	NOUN
ftr-370	1795	9	is	be	AUX
ftr-370	1795	10	always	always	ADV
ftr-370	1795	11	a	a	DET
ftr-370	1795	12	push	push	VERB
ftr-370	1795	13	-	-	PUNCT
ftr-370	1795	14	up	up	NOUN
ftr-370	1795	15	described	describe	VERB
ftr-370	1795	16	in	in	ADP
ftr-370	1795	17	paragraph	paragraph	NOUN
ftr-370	1795	18	(	(	PUNCT
ftr-370	1795	19	k)(1)(i	k)(1)(i	X
ftr-370	1795	20	)	)	PUNCT
ftr-370	1795	21	even	even	ADV
ftr-370	1795	22	if	if	SCONJ
ftr-370	1795	23	it	it	PRON
ftr-370	1795	24	also	also	ADV
ftr-370	1795	25	meets	meet	VERB
ftr-370	1795	26	the	the	DET
ftr-370	1795	27	description	description	NOUN
ftr-370	1795	28	of	of	ADP
ftr-370	1795	29	a	a	DET
ftr-370	1795	30	drop	drop	NOUN
ftr-370	1795	31	-	-	PUNCT
ftr-370	1795	32	down	down	NOUN
ftr-370	1795	33	described	describe	VERB
ftr-370	1795	34	in	in	ADP
ftr-370	1795	35	paragraph	paragraph	NOUN
ftr-370	1795	36	(	(	PUNCT
ftr-370	1795	37	k)(1)(ii	k)(1)(ii	NOUN
ftr-370	1795	38	)	)	PUNCT
ftr-370	1795	39	,	,	PUNCT
ftr-370	1795	40	e.g.	e.g.	ADV
ftr-370	1795	41	,	,	PUNCT
ftr-370	1795	42	a	a	DET
ftr-370	1795	43	transfer	transfer	NOUN
ftr-370	1795	44	to	to	ADP
ftr-370	1795	45	a	a	DET
ftr-370	1795	46	subsidiary	subsidiary	NOUN
ftr-370	1795	47	that	that	PRON
ftr-370	1795	48	also	also	ADV
ftr-370	1795	49	is	be	AUX
ftr-370	1795	50	a	a	DET
ftr-370	1795	51	shareholder	shareholder	NOUN
ftr-370	1795	52	.	.	PUNCT
ftr-370	1796	1	(	(	PUNCT
ftr-370	1796	2	5	5	X
ftr-370	1796	3	)	)	PUNCT
ftr-370	1796	4	the	the	DET
ftr-370	1796	5	drop	drop	NOUN
ftr-370	1796	6	-	-	PUNCT
ftr-370	1796	7	down	down	NOUN
ftr-370	1796	8	/	/	SYM
ftr-370	1796	9	sideways	sideways	ADV
ftr-370	1796	10	safe	safe	ADJ
ftr-370	1796	11	harbor	harbor	NOUN
ftr-370	1796	12	does	do	AUX
ftr-370	1796	13	not	not	PART
ftr-370	1796	14	apply	apply	VERB
ftr-370	1796	15	if	if	SCONJ
ftr-370	1796	16	the	the	DET
ftr-370	1796	17	target	target	NOUN
ftr-370	1796	18	or	or	CCONJ
ftr-370	1796	19	acquisition	acquisition	NOUN
ftr-370	1796	20	subsidiary	subsidiary	NOUN
ftr-370	1796	21	terminates	terminate	VERB
ftr-370	1796	22	its	its	PRON
ftr-370	1796	23	corporate	corporate	ADJ
ftr-370	1796	24	existence	existence	NOUN
ftr-370	1796	25	for	for	ADP
ftr-370	1796	26	federal	federal	ADJ
ftr-370	1796	27	income	income	NOUN
ftr-370	1796	28	tax	tax	NOUN
ftr-370	1796	29	purposes	purpose	NOUN
ftr-370	1796	30	in	in	ADP
ftr-370	1796	31	connection	connection	NOUN
ftr-370	1796	32	with	with	ADP
ftr-370	1796	33	the	the	DET
ftr-370	1796	34	transfer	transfer	NOUN
ftr-370	1796	35	.	.	PUNCT
ftr-370	1797	1	2	2	X
ftr-370	1797	2	.	.	X
ftr-370	1797	3	the	the	DET
ftr-370	1797	4	step	step	NOUN
ftr-370	1797	5	-	-	PUNCT
ftr-370	1797	6	transaction	transaction	NOUN
ftr-370	1797	7	doctrine	doctrine	NOUN
ftr-370	1797	8	applies	apply	VERB
ftr-370	1797	9	to	to	PART
ftr-370	1797	10	cause	cause	VERB
ftr-370	1797	11	a	a	DET
ftr-370	1797	12	push	push	NOUN
ftr-370	1797	13	-	-	PUNCT
ftr-370	1797	14	up	up	NOUN
ftr-370	1797	15	to	to	PART
ftr-370	1797	16	defeat	defeat	VERB
ftr-370	1797	17	tax	tax	NOUN
ftr-370	1797	18	-	-	PUNCT
ftr-370	1797	19	free	free	ADJ
ftr-370	1797	20	reorganization	reorganization	NOUN
ftr-370	1797	21	treatment	treatment	NOUN
ftr-370	1797	22	,	,	PUNCT
ftr-370	1797	23	but	but	CCONJ
ftr-370	1797	24	it	it	PRON
ftr-370	1797	25	does	do	AUX
ftr-370	1797	26	not	not	PART
ftr-370	1797	27	apply	apply	VERB
ftr-370	1797	28	to	to	PART
ftr-370	1797	29	treat	treat	VERB
ftr-370	1797	30	the	the	DET
ftr-370	1797	31	push	push	NOUN
ftr-370	1797	32	-	-	PUNCT
ftr-370	1797	33	up	up	NOUN
ftr-370	1797	34	as	as	ADP
ftr-370	1797	35	an	an	DET
ftr-370	1797	36	asset	asset	NOUN
ftr-370	1797	37	purchase	purchase	NOUN
ftr-370	1797	38	.	.	PUNCT
ftr-370	1798	1	rev	rev	PROPN
ftr-370	1798	2	.	.	PROPN
ftr-370	1799	1	rul	rul	PROPN
ftr-370	1799	2	.	.	PUNCT
ftr-370	1799	3	2008	2008	NUM
ftr-370	1799	4	-	-	SYM
ftr-370	1799	5	25	25	NUM
ftr-370	1799	6	,	,	PUNCT
ftr-370	1799	7	2008	2008	NUM
ftr-370	1799	8	-	-	SYM
ftr-370	1799	9	21	21	NUM
ftr-370	1799	10	i.r.b	i.r.b	NOUN
ftr-370	1799	11	.	.	PUNCT
ftr-370	1800	1	986	986	NUM
ftr-370	1800	2	(	(	PUNCT
ftr-370	1800	3	5/27/08	5/27/08	NUM
ftr-370	1800	4	)	)	PUNCT
ftr-370	1800	5	.	.	PUNCT
ftr-370	1801	1	a	a	DET
ftr-370	1801	2	reverse	reverse	ADJ
ftr-370	1801	3	triangular	triangular	NOUN
ftr-370	1801	4	merger	merger	NOUN
ftr-370	1801	5	that	that	PRON
ftr-370	1801	6	otherwise	otherwise	ADV
ftr-370	1801	7	would	would	AUX
ftr-370	1801	8	qualify	qualify	VERB
ftr-370	1801	9	as	as	ADP
ftr-370	1801	10	a	a	DET
ftr-370	1801	11	tax	tax	NOUN
ftr-370	1801	12	free	free	ADJ
ftr-370	1801	13	reorganization	reorganization	NOUN
ftr-370	1801	14	under	under	ADP
ftr-370	1801	15	§	§	PROPN
ftr-370	1801	16	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-370	1801	17	)	)	PUNCT
ftr-370	1801	18	,	,	PUNCT
ftr-370	1801	19	but	but	CCONJ
ftr-370	1801	20	which	which	PRON
ftr-370	1801	21	could	could	AUX
ftr-370	1801	22	not	not	PART
ftr-370	1801	23	qualify	qualify	VERB
ftr-370	1801	24	as	as	ADP
ftr-370	1801	25	a	a	DET
ftr-370	1801	26	taxfree	taxfree	NOUN
ftr-370	1801	27	reorganization	reorganization	NOUN
ftr-370	1801	28	either	either	CCONJ
ftr-370	1801	29	under	under	ADP
ftr-370	1801	30	§	§	PROPN
ftr-370	1801	31	368(a)(1)(c	368(a)(1)(c	PROPN
ftr-370	1801	32	)	)	PUNCT
ftr-370	1801	33	because	because	SCONJ
ftr-370	1801	34	of	of	ADP
ftr-370	1801	35	the	the	DET
ftr-370	1801	36	mix	mix	NOUN
ftr-370	1801	37	of	of	ADP
ftr-370	1801	38	362	362	NUM
ftr-370	1801	39	florida	florida	PROPN
ftr-370	1801	40	tax	tax	NOUN
ftr-370	1801	41	review	review	NOUN
ftr-370	1801	42	[	[	X
ftr-370	1801	43	vol	vol	NOUN
ftr-370	1801	44	.	.	PUNCT
ftr-370	1802	1	9	9	NUM
ftr-370	1802	2	:	:	SYM
ftr-370	1802	3	si	si	NOUN
ftr-370	1802	4	consideration	consideration	NOUN
ftr-370	1802	5	or	or	CCONJ
ftr-370	1802	6	under	under	ADP
ftr-370	1802	7	§	§	PROPN
ftr-370	1802	8	368(a)(1)(d	368(a)(1)(d	NUM
ftr-370	1802	9	)	)	PUNCT
ftr-370	1802	10	because	because	SCONJ
ftr-370	1802	11	the	the	DET
ftr-370	1802	12	shareholders	shareholder	NOUN
ftr-370	1802	13	of	of	ADP
ftr-370	1802	14	the	the	DET
ftr-370	1802	15	target	target	NOUN
ftr-370	1802	16	did	do	AUX
ftr-370	1802	17	not	not	PART
ftr-370	1802	18	own	own	VERB
ftr-370	1802	19	sufficient	sufficient	ADJ
ftr-370	1802	20	stock	stock	NOUN
ftr-370	1802	21	of	of	ADP
ftr-370	1802	22	the	the	DET
ftr-370	1802	23	issuer	issuer	NOUN
ftr-370	1802	24	,	,	PUNCT
ftr-370	1802	25	followed	follow	VERB
ftr-370	1802	26	by	by	ADP
ftr-370	1802	27	an	an	DET
ftr-370	1802	28	liquidation	liquidation	NOUN
ftr-370	1802	29	of	of	ADP
ftr-370	1802	30	the	the	DET
ftr-370	1802	31	newly	newly	ADV
ftr-370	1802	32	acquired	acquire	VERB
ftr-370	1802	33	subsidiary	subsidiary	NOUN
ftr-370	1802	34	pursuant	pursuant	ADJ
ftr-370	1802	35	to	to	ADP
ftr-370	1802	36	an	an	DET
ftr-370	1802	37	“	"	PUNCT
ftr-370	1802	38	integrated	integrated	ADJ
ftr-370	1802	39	plan	plan	NOUN
ftr-370	1802	40	,	,	PUNCT
ftr-370	1802	41	”	"	PUNCT
ftr-370	1802	42	will	will	AUX
ftr-370	1802	43	be	be	AUX
ftr-370	1802	44	treated	treat	VERB
ftr-370	1802	45	as	as	ADP
ftr-370	1802	46	a	a	DET
ftr-370	1802	47	qualified	qualified	ADJ
ftr-370	1802	48	stock	stock	NOUN
ftr-370	1802	49	purchase	purchase	NOUN
ftr-370	1802	50	of	of	ADP
ftr-370	1802	51	the	the	DET
ftr-370	1802	52	target	target	NOUN
ftr-370	1802	53	corporation	corporation	NOUN
ftr-370	1802	54	’s	’s	PART
ftr-370	1802	55	stock	stock	NOUN
ftr-370	1802	56	,	,	PUNCT
ftr-370	1802	57	followed	follow	VERB
ftr-370	1802	58	by	by	ADP
ftr-370	1802	59	a	a	DET
ftr-370	1802	60	§	§	PROPN
ftr-370	1802	61	332	332	NUM
ftr-370	1802	62	liquidation	liquidation	NOUN
ftr-370	1802	63	.	.	PUNCT
ftr-370	1803	1	because	because	SCONJ
ftr-370	1803	2	the	the	DET
ftr-370	1803	3	acquired	acquire	VERB
ftr-370	1803	4	corporation	corporation	NOUN
ftr-370	1803	5	was	be	AUX
ftr-370	1803	6	liquidated	liquidate	VERB
ftr-370	1803	7	,	,	PUNCT
ftr-370	1803	8	reg	reg	NOUN
ftr-370	1803	9	.	.	PUNCT
ftr-370	1804	1	§	§	PROPN
ftr-370	1804	2	1.368	1.368	NUM
ftr-370	1804	3	-	-	SYM
ftr-370	1804	4	2(k	2(k	NUM
ftr-370	1804	5	)	)	PUNCT
ftr-370	1804	6	does	do	AUX
ftr-370	1804	7	not	not	PART
ftr-370	1804	8	apply	apply	VERB
ftr-370	1804	9	and	and	CCONJ
ftr-370	1804	10	the	the	DET
ftr-370	1804	11	first	first	ADJ
ftr-370	1804	12	step	step	NOUN
ftr-370	1804	13	does	do	AUX
ftr-370	1804	14	not	not	PART
ftr-370	1804	15	qualify	qualify	VERB
ftr-370	1804	16	as	as	ADP
ftr-370	1804	17	a	a	DET
ftr-370	1804	18	§	§	PROPN
ftr-370	1804	19	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-370	1804	20	)	)	PUNCT
ftr-370	1804	21	tax	tax	NOUN
ftr-370	1804	22	-	-	PUNCT
ftr-370	1804	23	free	free	ADJ
ftr-370	1804	24	reorganization	reorganization	NOUN
ftr-370	1804	25	,	,	PUNCT
ftr-370	1804	26	because	because	SCONJ
ftr-370	1804	27	after	after	ADP
ftr-370	1804	28	the	the	DET
ftr-370	1804	29	acquisition	acquisition	NOUN
ftr-370	1804	30	,	,	PUNCT
ftr-370	1804	31	the	the	DET
ftr-370	1804	32	target	target	NOUN
ftr-370	1804	33	does	do	AUX
ftr-370	1804	34	not	not	PART
ftr-370	1804	35	hold	hold	VERB
ftr-370	1804	36	substantially	substantially	ADV
ftr-370	1804	37	all	all	PRON
ftr-370	1804	38	of	of	ADP
ftr-370	1804	39	its	its	PRON
ftr-370	1804	40	properties	property	NOUN
ftr-370	1804	41	.	.	PUNCT
ftr-370	1805	1	•	•	NUM
ftr-370	1805	2	note	note	VERB
ftr-370	1805	3	that	that	SCONJ
ftr-370	1805	4	nonrecognition	nonrecognition	NOUN
ftr-370	1805	5	at	at	ADP
ftr-370	1805	6	the	the	DET
ftr-370	1805	7	corporate	corporate	ADJ
ftr-370	1805	8	level	level	NOUN
ftr-370	1805	9	and	and	CCONJ
ftr-370	1805	10	the	the	DET
ftr-370	1805	11	basis	basis	NOUN
ftr-370	1805	12	of	of	ADP
ftr-370	1805	13	the	the	DET
ftr-370	1805	14	target	target	NOUN
ftr-370	1805	15	’s	’s	PART
ftr-370	1805	16	assets	asset	NOUN
ftr-370	1805	17	are	be	AUX
ftr-370	1805	18	unaffected	unaffected	ADJ
ftr-370	1805	19	by	by	ADP
ftr-370	1805	20	this	this	DET
ftr-370	1805	21	ruling	ruling	NOUN
ftr-370	1805	22	.	.	PUNCT
ftr-370	1806	1	the	the	DET
ftr-370	1806	2	only	only	ADJ
ftr-370	1806	3	effect	effect	NOUN
ftr-370	1806	4	is	be	AUX
ftr-370	1806	5	that	that	SCONJ
ftr-370	1806	6	shareholders	shareholder	NOUN
ftr-370	1806	7	of	of	ADP
ftr-370	1806	8	the	the	DET
ftr-370	1806	9	target	target	NOUN
ftr-370	1806	10	recognize	recognize	VERB
ftr-370	1806	11	all	all	PRON
ftr-370	1806	12	of	of	ADP
ftr-370	1806	13	their	their	PRON
ftr-370	1806	14	gain	gain	NOUN
ftr-370	1806	15	or	or	CCONJ
ftr-370	1806	16	loss	loss	NOUN
ftr-370	1806	17	.	.	PUNCT
ftr-370	1807	1	3	3	X
ftr-370	1807	2	.	.	X
ftr-370	1807	3	did	do	AUX
ftr-370	1807	4	the	the	DET
ftr-370	1807	5	irs	irs	PROPN
ftr-370	1807	6	strike	strike	VERB
ftr-370	1807	7	out	out	ADP
ftr-370	1807	8	by	by	ADP
ftr-370	1807	9	swinging	swinge	VERB
ftr-370	1807	10	for	for	ADP
ftr-370	1807	11	a	a	DET
ftr-370	1807	12	home	home	NOUN
ftr-370	1807	13	run	run	NOUN
ftr-370	1807	14	?	?	PUNCT
ftr-370	1808	1	fisher	fisher	PROPN
ftr-370	1808	2	v.	v.	PROPN
ftr-370	1808	3	united	united	PROPN
ftr-370	1808	4	states	states	PROPN
ftr-370	1808	5	,	,	PUNCT
ftr-370	1808	6	82	82	NUM
ftr-370	1808	7	fed	feed	VERB
ftr-370	1808	8	.	.	PUNCT
ftr-370	1809	1	cl	cl	NOUN
ftr-370	1809	2	.	.	PUNCT
ftr-370	1810	1	780	780	NUM
ftr-370	1810	2	(	(	PUNCT
ftr-370	1810	3	fed	fed	PROPN
ftr-370	1810	4	.	.	PUNCT
ftr-370	1811	1	cl	cl	NOUN
ftr-370	1811	2	.	.	PUNCT
ftr-370	1812	1	8/6/08	8/6/08	NUM
ftr-370	1812	2	)	)	PUNCT
ftr-370	1812	3	.	.	PUNCT
ftr-370	1813	1	the	the	DET
ftr-370	1813	2	taxpayer	taxpayer	NOUN
ftr-370	1813	3	(	(	PUNCT
ftr-370	1813	4	a	a	DET
ftr-370	1813	5	trust	trust	NOUN
ftr-370	1813	6	)	)	PUNCT
ftr-370	1813	7	owned	own	VERB
ftr-370	1813	8	a	a	DET
ftr-370	1813	9	life	life	NOUN
ftr-370	1813	10	-	-	PUNCT
ftr-370	1813	11	insurance	insurance	NOUN
ftr-370	1813	12	policy	policy	NOUN
ftr-370	1813	13	issued	issue	VERB
ftr-370	1813	14	by	by	ADP
ftr-370	1813	15	a	a	DET
ftr-370	1813	16	mutual	mutual	ADJ
ftr-370	1813	17	insurance	insurance	NOUN
ftr-370	1813	18	company	company	NOUN
ftr-370	1813	19	with	with	ADP
ftr-370	1813	20	respect	respect	NOUN
ftr-370	1813	21	to	to	ADP
ftr-370	1813	22	which	which	PRON
ftr-370	1813	23	it	it	PRON
ftr-370	1813	24	had	have	AUX
ftr-370	1813	25	paid	pay	VERB
ftr-370	1813	26	over	over	ADP
ftr-370	1813	27	$	$	SYM
ftr-370	1813	28	190,000	190,000	NUM
ftr-370	1813	29	in	in	ADP
ftr-370	1813	30	premiums	premium	NOUN
ftr-370	1813	31	.	.	PUNCT
ftr-370	1814	1	the	the	DET
ftr-370	1814	2	insurance	insurance	NOUN
ftr-370	1814	3	company	company	NOUN
ftr-370	1814	4	converted	convert	VERB
ftr-370	1814	5	to	to	ADP
ftr-370	1814	6	a	a	DET
ftr-370	1814	7	stock	stock	NOUN
ftr-370	1814	8	company	company	NOUN
ftr-370	1814	9	and	and	CCONJ
ftr-370	1814	10	the	the	DET
ftr-370	1814	11	taxpayer	taxpayer	NOUN
ftr-370	1814	12	received	receive	VERB
ftr-370	1814	13	3,892	3,892	NUM
ftr-370	1814	14	shares	share	NOUN
ftr-370	1814	15	of	of	ADP
ftr-370	1814	16	stock	stock	NOUN
ftr-370	1814	17	in	in	ADP
ftr-370	1814	18	exchange	exchange	NOUN
ftr-370	1814	19	for	for	ADP
ftr-370	1814	20	its	its	PRON
ftr-370	1814	21	voting	voting	NOUN
ftr-370	1814	22	and	and	CCONJ
ftr-370	1814	23	liquidation	liquidation	NOUN
ftr-370	1814	24	rights	right	NOUN
ftr-370	1814	25	.	.	PUNCT
ftr-370	1815	1	pursuant	pursuant	ADJ
ftr-370	1815	2	to	to	ADP
ftr-370	1815	3	the	the	DET
ftr-370	1815	4	demutualization	demutualization	NOUN
ftr-370	1815	5	plan	plan	NOUN
ftr-370	1815	6	,	,	PUNCT
ftr-370	1815	7	it	it	PRON
ftr-370	1815	8	elected	elect	VERB
ftr-370	1815	9	to	to	PART
ftr-370	1815	10	take	take	VERB
ftr-370	1815	11	cash	cash	NOUN
ftr-370	1815	12	in	in	ADP
ftr-370	1815	13	lieu	lieu	NOUN
ftr-370	1815	14	of	of	ADP
ftr-370	1815	15	the	the	DET
ftr-370	1815	16	shares	share	NOUN
ftr-370	1815	17	and	and	CCONJ
ftr-370	1815	18	the	the	DET
ftr-370	1815	19	insurance	insurance	NOUN
ftr-370	1815	20	company	company	NOUN
ftr-370	1815	21	sold	sell	VERB
ftr-370	1815	22	the	the	DET
ftr-370	1815	23	shares	share	NOUN
ftr-370	1815	24	on	on	ADP
ftr-370	1815	25	the	the	DET
ftr-370	1815	26	open	open	ADJ
ftr-370	1815	27	market	market	NOUN
ftr-370	1815	28	for	for	ADP
ftr-370	1815	29	$	$	SYM
ftr-370	1815	30	31,759.00	31,759.00	NUM
ftr-370	1815	31	,	,	PUNCT
ftr-370	1815	32	which	which	PRON
ftr-370	1815	33	was	be	AUX
ftr-370	1815	34	paid	pay	VERB
ftr-370	1815	35	to	to	ADP
ftr-370	1815	36	the	the	DET
ftr-370	1815	37	taxpayer	taxpayer	NOUN
ftr-370	1815	38	.	.	PUNCT
ftr-370	1816	1	the	the	DET
ftr-370	1816	2	irs	irs	PROPN
ftr-370	1816	3	had	have	AUX
ftr-370	1816	4	issued	issue	VERB
ftr-370	1816	5	a	a	DET
ftr-370	1816	6	private	private	ADJ
ftr-370	1816	7	letter	letter	NOUN
ftr-370	1816	8	ruling	rule	VERB
ftr-370	1816	9	to	to	ADP
ftr-370	1816	10	the	the	DET
ftr-370	1816	11	insurance	insurance	NOUN
ftr-370	1816	12	company	company	NOUN
ftr-370	1816	13	stating	state	VERB
ftr-370	1816	14	that	that	SCONJ
ftr-370	1816	15	the	the	DET
ftr-370	1816	16	receipt	receipt	NOUN
ftr-370	1816	17	of	of	ADP
ftr-370	1816	18	the	the	DET
ftr-370	1816	19	shares	share	NOUN
ftr-370	1816	20	would	would	AUX
ftr-370	1816	21	be	be	AUX
ftr-370	1816	22	tax	tax	NOUN
ftr-370	1816	23	free	free	ADJ
ftr-370	1816	24	under	under	ADP
ftr-370	1816	25	§	§	PROPN
ftr-370	1816	26	354	354	NUM
ftr-370	1816	27	,	,	PUNCT
ftr-370	1816	28	but	but	CCONJ
ftr-370	1816	29	that	that	SCONJ
ftr-370	1816	30	under	under	ADP
ftr-370	1816	31	§	§	PROPN
ftr-370	1816	32	358	358	NUM
ftr-370	1816	33	the	the	DET
ftr-370	1816	34	shares	share	NOUN
ftr-370	1816	35	would	would	AUX
ftr-370	1816	36	take	take	VERB
ftr-370	1816	37	a	a	DET
ftr-370	1816	38	zero	zero	NUM
ftr-370	1816	39	basis	basis	NOUN
ftr-370	1816	40	because	because	SCONJ
ftr-370	1816	41	that	that	PRON
ftr-370	1816	42	was	be	AUX
ftr-370	1816	43	the	the	DET
ftr-370	1816	44	basis	basis	NOUN
ftr-370	1816	45	of	of	ADP
ftr-370	1816	46	the	the	DET
ftr-370	1816	47	policyholder	policyholder	NOUN
ftr-370	1816	48	’s	’s	PART
ftr-370	1816	49	voting	voting	NOUN
ftr-370	1816	50	and	and	CCONJ
ftr-370	1816	51	liquidation	liquidation	NOUN
ftr-370	1816	52	rights	right	NOUN
ftr-370	1816	53	.	.	PUNCT
ftr-370	1817	1	the	the	DET
ftr-370	1817	2	taxpayer	taxpayer	NOUN
ftr-370	1817	3	reported	report	VERB
ftr-370	1817	4	$	$	SYM
ftr-370	1817	5	31,759.00	31,759.00	NUM
ftr-370	1817	6	,	,	PUNCT
ftr-370	1817	7	unreduced	unreduce	VERB
ftr-370	1817	8	by	by	ADP
ftr-370	1817	9	any	any	DET
ftr-370	1817	10	basis	basis	NOUN
ftr-370	1817	11	adjustment	adjustment	NOUN
ftr-370	1817	12	,	,	PUNCT
ftr-370	1817	13	on	on	ADP
ftr-370	1817	14	its	its	PRON
ftr-370	1817	15	federal	federal	ADJ
ftr-370	1817	16	income	income	NOUN
ftr-370	1817	17	tax	tax	NOUN
ftr-370	1817	18	return	return	NOUN
ftr-370	1817	19	for	for	ADP
ftr-370	1817	20	2000	2000	NUM
ftr-370	1817	21	,	,	PUNCT
ftr-370	1817	22	and	and	CCONJ
ftr-370	1817	23	then	then	ADV
ftr-370	1817	24	sought	seek	VERB
ftr-370	1817	25	a	a	DET
ftr-370	1817	26	refund	refund	NOUN
ftr-370	1817	27	,	,	PUNCT
ftr-370	1817	28	claiming	claim	VERB
ftr-370	1817	29	that	that	SCONJ
ftr-370	1817	30	the	the	DET
ftr-370	1817	31	entire	entire	ADJ
ftr-370	1817	32	basis	basis	NOUN
ftr-370	1817	33	of	of	ADP
ftr-370	1817	34	the	the	DET
ftr-370	1817	35	insurance	insurance	NOUN
ftr-370	1817	36	policy	policy	NOUN
ftr-370	1817	37	could	could	AUX
ftr-370	1817	38	be	be	AUX
ftr-370	1817	39	offset	offset	VERB
ftr-370	1817	40	against	against	ADP
ftr-370	1817	41	the	the	DET
ftr-370	1817	42	stock	stock	NOUN
ftr-370	1817	43	sale	sale	NOUN
ftr-370	1817	44	proceeds	proceed	NOUN
ftr-370	1817	45	under	under	ADP
ftr-370	1817	46	the	the	DET
ftr-370	1817	47	open	open	ADJ
ftr-370	1817	48	transaction	transaction	NOUN
ftr-370	1817	49	doctrine	doctrine	NOUN
ftr-370	1817	50	.	.	PUNCT
ftr-370	1818	1	judge	judge	PROPN
ftr-370	1818	2	allegra	allegra	PROPN
ftr-370	1818	3	rejected	reject	VERB
ftr-370	1818	4	the	the	DET
ftr-370	1818	5	irs	irs	PROPN
ftr-370	1818	6	’s	’s	PART
ftr-370	1818	7	position	position	NOUN
ftr-370	1818	8	and	and	CCONJ
ftr-370	1818	9	agreed	agree	VERB
ftr-370	1818	10	with	with	ADP
ftr-370	1818	11	the	the	DET
ftr-370	1818	12	taxpayer	taxpayer	NOUN
ftr-370	1818	13	.	.	PUNCT
ftr-370	1819	1	he	he	PRON
ftr-370	1819	2	reasoned	reason	VERB
ftr-370	1819	3	that	that	SCONJ
ftr-370	1819	4	under	under	ADP
ftr-370	1819	5	reg	reg	NOUN
ftr-370	1819	6	.	.	PUNCT
ftr-370	1820	1	§	§	PROPN
ftr-370	1820	2	1.61	1.61	NUM
ftr-370	1820	3	-	-	PUNCT
ftr-370	1820	4	6(a	6(a	NUM
ftr-370	1820	5	)	)	PUNCT
ftr-370	1820	6	,	,	PUNCT
ftr-370	1820	7	the	the	DET
ftr-370	1820	8	basis	basis	NOUN
ftr-370	1820	9	of	of	ADP
ftr-370	1820	10	the	the	DET
ftr-370	1820	11	mutual	mutual	ADJ
ftr-370	1820	12	insurance	insurance	NOUN
ftr-370	1820	13	policy	policy	NOUN
ftr-370	1820	14	should	should	AUX
ftr-370	1820	15	have	have	AUX
ftr-370	1820	16	been	be	AUX
ftr-370	1820	17	apportioned	apportion	VERB
ftr-370	1820	18	between	between	ADP
ftr-370	1820	19	the	the	DET
ftr-370	1820	20	stock	stock	NOUN
ftr-370	1820	21	received	receive	VERB
ftr-370	1820	22	in	in	ADP
ftr-370	1820	23	the	the	DET
ftr-370	1820	24	demutualization	demutualization	NOUN
ftr-370	1820	25	and	and	CCONJ
ftr-370	1820	26	the	the	DET
ftr-370	1820	27	continuing	continue	VERB
ftr-370	1820	28	insurance	insurance	NOUN
ftr-370	1820	29	policy	policy	NOUN
ftr-370	1820	30	,	,	PUNCT
ftr-370	1820	31	but	but	CCONJ
ftr-370	1820	32	that	that	SCONJ
ftr-370	1820	33	because	because	SCONJ
ftr-370	1820	34	it	it	PRON
ftr-370	1820	35	was	be	AUX
ftr-370	1820	36	“	"	PUNCT
ftr-370	1820	37	impractical	impractical	ADJ
ftr-370	1820	38	or	or	CCONJ
ftr-370	1820	39	impossible	impossible	ADJ
ftr-370	1820	40	”	"	PUNCT
ftr-370	1820	41	to	to	PART
ftr-370	1820	42	allocate	allocate	VERB
ftr-370	1820	43	the	the	DET
ftr-370	1820	44	basis	basis	NOUN
ftr-370	1820	45	of	of	ADP
ftr-370	1820	46	the	the	DET
ftr-370	1820	47	mutual	mutual	ADJ
ftr-370	1820	48	insurance	insurance	NOUN
ftr-370	1820	49	policy	policy	NOUN
ftr-370	1820	50	between	between	ADP
ftr-370	1820	51	the	the	DET
ftr-370	1820	52	insurance	insurance	NOUN
ftr-370	1820	53	benefits	benefit	NOUN
ftr-370	1820	54	and	and	CCONJ
ftr-370	1820	55	voting	voting	NOUN
ftr-370	1820	56	and	and	CCONJ
ftr-370	1820	57	liquidation	liquidation	NOUN
ftr-370	1820	58	rights	right	NOUN
ftr-370	1820	59	,	,	PUNCT
ftr-370	1820	60	because	because	SCONJ
ftr-370	1820	61	they	they	PRON
ftr-370	1820	62	were	be	AUX
ftr-370	1820	63	not	not	PART
ftr-370	1820	64	alienable	alienable	ADJ
ftr-370	1820	65	apart	apart	ADV
ftr-370	1820	66	from	from	ADP
ftr-370	1820	67	the	the	DET
ftr-370	1820	68	insurance	insurance	NOUN
ftr-370	1820	69	policy	policy	NOUN
ftr-370	1820	70	,	,	PUNCT
ftr-370	1820	71	the	the	DET
ftr-370	1820	72	open	open	ADJ
ftr-370	1820	73	transaction	transaction	NOUN
ftr-370	1820	74	doctrine	doctrine	NOUN
ftr-370	1820	75	applied	apply	VERB
ftr-370	1820	76	.	.	PUNCT
ftr-370	1821	1	he	he	PRON
ftr-370	1821	2	cited	cite	VERB
ftr-370	1821	3	inaja	inaja	PROPN
ftr-370	1821	4	land	land	PROPN
ftr-370	1821	5	co.	co.	PROPN
ftr-370	1822	1	v.	v.	PROPN
ftr-370	1822	2	commissioner	commissioner	PROPN
ftr-370	1822	3	,	,	PUNCT
ftr-370	1822	4	9	9	NUM
ftr-370	1822	5	t.c	t.c	PROPN
ftr-370	1822	6	.	.	PROPN
ftr-370	1823	1	727	727	NUM
ftr-370	1823	2	(	(	PUNCT
ftr-370	1823	3	1947	1947	NUM
ftr-370	1823	4	)	)	PUNCT
ftr-370	1823	5	,	,	PUNCT
ftr-370	1823	6	acq	acq	PROPN
ftr-370	1823	7	.	.	PROPN
ftr-370	1823	8	,	,	PUNCT
ftr-370	1823	9	1948	1948	NUM
ftr-370	1823	10	-	-	SYM
ftr-370	1823	11	1	1	NUM
ftr-370	1823	12	c.b	c.b	PROPN
ftr-370	1823	13	.	.	PROPN
ftr-370	1823	14	2	2	NUM
ftr-370	1823	15	,	,	PUNCT
ftr-370	1823	16	as	as	ADP
ftr-370	1823	17	his	his	PRON
ftr-370	1823	18	rationale	rationale	NOUN
ftr-370	1823	19	of	of	ADP
ftr-370	1823	20	applying	apply	VERB
ftr-370	1823	21	open	open	ADJ
ftr-370	1823	22	transaction	transaction	NOUN
ftr-370	1823	23	treatment	treatment	NOUN
ftr-370	1823	24	to	to	ADP
ftr-370	1823	25	the	the	DET
ftr-370	1823	26	payment	payment	NOUN
ftr-370	1823	27	.	.	PUNCT
ftr-370	1824	1	•	•	NUM
ftr-370	1824	2	judge	judge	NOUN
ftr-370	1824	3	allegra	allegra	PROPN
ftr-370	1824	4	rejected	reject	VERB
ftr-370	1824	5	the	the	DET
ftr-370	1824	6	irs	irs	PROPN
ftr-370	1824	7	’s	’s	PART
ftr-370	1824	8	argument	argument	NOUN
ftr-370	1824	9	that	that	SCONJ
ftr-370	1824	10	the	the	DET
ftr-370	1824	11	payment	payment	NOUN
ftr-370	1824	12	represented	represent	VERB
ftr-370	1824	13	a	a	DET
ftr-370	1824	14	“	"	PUNCT
ftr-370	1824	15	windfall	windfall	NOUN
ftr-370	1824	16	,	,	PUNCT
ftr-370	1824	17	”	"	PUNCT
ftr-370	1824	18	stating	state	VERB
ftr-370	1824	19	,	,	PUNCT
ftr-370	1824	20	“	"	PUNCT
ftr-370	1824	21	the	the	DET
ftr-370	1824	22	‘	'	PUNCT
ftr-370	1824	23	windfall	windfall	NOUN
ftr-370	1824	24	’	'	PUNCT
ftr-370	1824	25	tag	tag	NOUN
ftr-370	1824	26	,	,	PUNCT
ftr-370	1824	27	therefore	therefore	ADV
ftr-370	1824	28	,	,	PUNCT
ftr-370	1824	29	lacks	lack	VERB
ftr-370	1824	30	evidentiary	evidentiary	ADJ
ftr-370	1824	31	adhesive	adhesive	NOUN
ftr-370	1824	32	and	and	CCONJ
ftr-370	1824	33	does	do	AUX
ftr-370	1824	34	not	not	PART
ftr-370	1824	35	stick	stick	VERB
ftr-370	1824	36	.	.	PUNCT
ftr-370	1824	37	”	"	PUNCT
ftr-370	1825	1	•	•	NOUN
ftr-370	1825	2	we	we	PRON
ftr-370	1825	3	wonder	wonder	VERB
ftr-370	1825	4	if	if	SCONJ
ftr-370	1825	5	the	the	DET
ftr-370	1825	6	irs	irs	PROPN
ftr-370	1825	7	might	might	AUX
ftr-370	1825	8	have	have	AUX
ftr-370	1825	9	blown	blow	VERB
ftr-370	1825	10	this	this	DET
ftr-370	1825	11	one	one	NOUN
ftr-370	1825	12	by	by	ADP
ftr-370	1825	13	going	go	VERB
ftr-370	1825	14	for	for	ADP
ftr-370	1825	15	a	a	DET
ftr-370	1825	16	home	home	NOUN
ftr-370	1825	17	run	run	NOUN
ftr-370	1825	18	and	and	CCONJ
ftr-370	1825	19	trying	try	VERB
ftr-370	1825	20	to	to	PART
ftr-370	1825	21	assign	assign	VERB
ftr-370	1825	22	a	a	DET
ftr-370	1825	23	zero	zero	NUM
ftr-370	1825	24	basis	basis	NOUN
ftr-370	1825	25	to	to	ADP
ftr-370	1825	26	the	the	DET
ftr-370	1825	27	stock	stock	NOUN
ftr-370	1825	28	on	on	ADP
ftr-370	1825	29	the	the	DET
ftr-370	1825	30	ground	ground	NOUN
ftr-370	1825	31	that	that	SCONJ
ftr-370	1825	32	zero	zero	NUM
ftr-370	1825	33	was	be	AUX
ftr-370	1825	34	the	the	DET
ftr-370	1825	35	basis	basis	NOUN
ftr-370	1825	36	of	of	ADP
ftr-370	1825	37	the	the	DET
ftr-370	1825	38	voting	voting	NOUN
ftr-370	1825	39	and	and	CCONJ
ftr-370	1825	40	liquidation	liquidation	NOUN
ftr-370	1825	41	rights	right	NOUN
ftr-370	1825	42	appurtenant	appurtenant	NOUN
ftr-370	1825	43	to	to	ADP
ftr-370	1825	44	the	the	DET
ftr-370	1825	45	mutual	mutual	ADJ
ftr-370	1825	46	insurance	insurance	NOUN
ftr-370	1825	47	policy	policy	NOUN
ftr-370	1825	48	in	in	ADP
ftr-370	1825	49	exchange	exchange	NOUN
ftr-370	1825	50	for	for	ADP
ftr-370	1825	51	which	which	PRON
ftr-370	1825	52	the	the	DET
ftr-370	1825	53	stock	stock	NOUN
ftr-370	1825	54	was	be	AUX
ftr-370	1825	55	received	receive	VERB
ftr-370	1825	56	.	.	PUNCT
ftr-370	1826	1	it	it	PRON
ftr-370	1826	2	2009	2009	NUM
ftr-370	1826	3	]	]	PUNCT
ftr-370	1826	4	recent	recent	ADJ
ftr-370	1826	5	developments	development	NOUN
ftr-370	1826	6	in	in	ADP
ftr-370	1826	7	federal	federal	ADJ
ftr-370	1826	8	income	income	NOUN
ftr-370	1826	9	taxation	taxation	NOUN
ftr-370	1826	10	363	363	NUM
ftr-370	1826	11	should	should	AUX
ftr-370	1826	12	have	have	AUX
ftr-370	1826	13	argued	argue	VERB
ftr-370	1826	14	that	that	SCONJ
ftr-370	1826	15	the	the	DET
ftr-370	1826	16	basis	basis	NOUN
ftr-370	1826	17	of	of	ADP
ftr-370	1826	18	the	the	DET
ftr-370	1826	19	mutual	mutual	ADJ
ftr-370	1826	20	insurance	insurance	NOUN
ftr-370	1826	21	policy	policy	NOUN
ftr-370	1826	22	should	should	AUX
ftr-370	1826	23	have	have	AUX
ftr-370	1826	24	been	be	AUX
ftr-370	1826	25	apportioned	apportion	VERB
ftr-370	1826	26	between	between	ADP
ftr-370	1826	27	the	the	DET
ftr-370	1826	28	stock	stock	NOUN
ftr-370	1826	29	and	and	CCONJ
ftr-370	1826	30	the	the	DET
ftr-370	1826	31	continuing	continue	VERB
ftr-370	1826	32	insurance	insurance	NOUN
ftr-370	1826	33	policy	policy	NOUN
ftr-370	1826	34	,	,	PUNCT
ftr-370	1826	35	although	although	SCONJ
ftr-370	1826	36	the	the	DET
ftr-370	1826	37	exact	exact	ADJ
ftr-370	1826	38	statutory	statutory	ADJ
ftr-370	1826	39	provision	provision	NOUN
ftr-370	1826	40	to	to	PART
ftr-370	1826	41	cite	cite	VERB
ftr-370	1826	42	for	for	ADP
ftr-370	1826	43	that	that	DET
ftr-370	1826	44	proposition	proposition	NOUN
ftr-370	1826	45	is	be	AUX
ftr-370	1826	46	not	not	PART
ftr-370	1826	47	entirely	entirely	ADV
ftr-370	1826	48	clear	clear	ADJ
ftr-370	1826	49	.	.	PUNCT
ftr-370	1827	1	4	4	X
ftr-370	1827	2	.	.	NUM
ftr-370	1827	3	proposed	propose	VERB
ftr-370	1827	4	regulations	regulation	NOUN
ftr-370	1827	5	with	with	ADP
ftr-370	1827	6	respect	respect	NOUN
ftr-370	1827	7	to	to	ADP
ftr-370	1827	8	transfers	transfer	NOUN
ftr-370	1827	9	of	of	ADP
ftr-370	1827	10	property	property	NOUN
ftr-370	1827	11	with	with	ADP
ftr-370	1827	12	no	no	DET
ftr-370	1827	13	net	net	ADJ
ftr-370	1827	14	value	value	NOUN
ftr-370	1827	15	.	.	PUNCT
ftr-370	1828	1	the	the	DET
ftr-370	1828	2	transfer	transfer	NOUN
ftr-370	1828	3	of	of	ADP
ftr-370	1828	4	something	something	PRON
ftr-370	1828	5	worth	worth	ADJ
ftr-370	1828	6	nothing	nothing	PRON
ftr-370	1828	7	(	(	PUNCT
ftr-370	1828	8	or	or	CCONJ
ftr-370	1828	9	less	less	ADJ
ftr-370	1828	10	than	than	ADP
ftr-370	1828	11	nothing	nothing	PRON
ftr-370	1828	12	)	)	PUNCT
ftr-370	1828	13	on	on	ADP
ftr-370	1828	14	a	a	DET
ftr-370	1828	15	net	net	ADJ
ftr-370	1828	16	basis	basis	NOUN
ftr-370	1828	17	is	be	AUX
ftr-370	1828	18	not	not	PART
ftr-370	1828	19	a	a	DET
ftr-370	1828	20	transfer	transfer	NOUN
ftr-370	1828	21	of	of	ADP
ftr-370	1828	22	property	property	NOUN
ftr-370	1828	23	for	for	ADP
ftr-370	1828	24	purposes	purpose	NOUN
ftr-370	1828	25	of	of	ADP
ftr-370	1828	26	subchapter	subchapter	NOUN
ftr-370	1828	27	c.	c.	PROPN
ftr-370	1828	28	reg-163314	reg-163314	PROPN
ftr-370	1828	29	-	-	PUNCT
ftr-370	1828	30	03	03	NUM
ftr-370	1828	31	,	,	PUNCT
ftr-370	1828	32	transactions	transaction	NOUN
ftr-370	1828	33	involving	involve	VERB
ftr-370	1828	34	the	the	DET
ftr-370	1828	35	transfer	transfer	NOUN
ftr-370	1828	36	of	of	ADP
ftr-370	1828	37	no	no	DET
ftr-370	1828	38	net	net	ADJ
ftr-370	1828	39	value	value	NOUN
ftr-370	1828	40	,	,	PUNCT
ftr-370	1828	41	70	70	NUM
ftr-370	1828	42	f.r	f.r	PROPN
ftr-370	1828	43	.	.	PROPN
ftr-370	1828	44	11903	11903	NUM
ftr-370	1828	45	(	(	PUNCT
ftr-370	1828	46	3/10/05	3/10/05	NUM
ftr-370	1828	47	)	)	PUNCT
ftr-370	1828	48	.	.	PUNCT
ftr-370	1829	1	these	these	DET
ftr-370	1829	2	proposed	propose	VERB
ftr-370	1829	3	regulations	regulation	NOUN
ftr-370	1829	4	deal	deal	VERB
ftr-370	1829	5	with	with	ADP
ftr-370	1829	6	the	the	DET
ftr-370	1829	7	net	net	ADJ
ftr-370	1829	8	value	value	NOUN
ftr-370	1829	9	requirement	requirement	NOUN
ftr-370	1829	10	for	for	ADP
ftr-370	1829	11	tax	tax	NOUN
ftr-370	1829	12	-	-	PUNCT
ftr-370	1829	13	free	free	ADJ
ftr-370	1829	14	transactions	transaction	NOUN
ftr-370	1829	15	under	under	ADP
ftr-370	1829	16	subchapter	subchapter	NOUN
ftr-370	1829	17	c	c	NOUN
ftr-370	1829	18	,	,	PUNCT
ftr-370	1829	19	and	and	CCONJ
ftr-370	1829	20	provide	provide	VERB
ftr-370	1829	21	that	that	SCONJ
ftr-370	1829	22	exchanges	exchange	NOUN
ftr-370	1829	23	under	under	ADP
ftr-370	1829	24	§	§	PROPN
ftr-370	1829	25	§	§	PROPN
ftr-370	1829	26	351	351	NUM
ftr-370	1829	27	,	,	PUNCT
ftr-370	1829	28	332	332	NUM
ftr-370	1829	29	and	and	CCONJ
ftr-370	1829	30	368	368	NUM
ftr-370	1829	31	do	do	AUX
ftr-370	1829	32	not	not	PART
ftr-370	1829	33	qualify	qualify	VERB
ftr-370	1829	34	for	for	ADP
ftr-370	1829	35	tax	tax	NOUN
ftr-370	1829	36	-	-	PUNCT
ftr-370	1829	37	free	free	ADJ
ftr-370	1829	38	treatment	treatment	NOUN
ftr-370	1829	39	where	where	SCONJ
ftr-370	1829	40	there	there	PRON
ftr-370	1829	41	is	be	VERB
ftr-370	1829	42	no	no	DET
ftr-370	1829	43	net	net	ADJ
ftr-370	1829	44	value	value	NOUN
ftr-370	1829	45	in	in	ADP
ftr-370	1829	46	the	the	DET
ftr-370	1829	47	property	property	NOUN
ftr-370	1829	48	transferred	transfer	VERB
ftr-370	1829	49	or	or	CCONJ
ftr-370	1829	50	received	receive	VERB
ftr-370	1829	51	,	,	PUNCT
ftr-370	1829	52	with	with	ADP
ftr-370	1829	53	exceptions	exception	NOUN
ftr-370	1829	54	for	for	ADP
ftr-370	1829	55	e	e	NOUN
ftr-370	1829	56	,	,	PUNCT
ftr-370	1829	57	f	f	PROPN
ftr-370	1829	58	and	and	CCONJ
ftr-370	1829	59	some	some	PRON
ftr-370	1829	60	d	d	PROPN
ftr-370	1829	61	reorganizations	reorganization	NOUN
ftr-370	1829	62	.	.	PUNCT
ftr-370	1830	1	the	the	DET
ftr-370	1830	2	proposed	propose	VERB
ftr-370	1830	3	regulations	regulation	NOUN
ftr-370	1830	4	also	also	ADV
ftr-370	1830	5	provide	provide	VERB
ftr-370	1830	6	guidance	guidance	NOUN
ftr-370	1830	7	on	on	ADP
ftr-370	1830	8	the	the	DET
ftr-370	1830	9	treatment	treatment	NOUN
ftr-370	1830	10	of	of	ADP
ftr-370	1830	11	creditors	creditor	NOUN
ftr-370	1830	12	of	of	ADP
ftr-370	1830	13	an	an	DET
ftr-370	1830	14	insolvent	insolvent	ADJ
ftr-370	1830	15	corporation	corporation	NOUN
ftr-370	1830	16	will	will	AUX
ftr-370	1830	17	be	be	AUX
ftr-370	1830	18	treated	treat	VERB
ftr-370	1830	19	as	as	ADP
ftr-370	1830	20	proprietors	proprietor	NOUN
ftr-370	1830	21	to	to	PART
ftr-370	1830	22	determine	determine	VERB
ftr-370	1830	23	whether	whether	SCONJ
ftr-370	1830	24	continuity	continuity	NOUN
ftr-370	1830	25	of	of	ADP
ftr-370	1830	26	interest	interest	NOUN
ftr-370	1830	27	is	be	AUX
ftr-370	1830	28	preserved	preserve	VERB
ftr-370	1830	29	.	.	PUNCT
ftr-370	1831	1	a.	a.	NOUN
ftr-370	1832	1	this	this	DET
ftr-370	1832	2	new	new	ADJ
ftr-370	1832	3	rule	rule	NOUN
ftr-370	1832	4	is	be	AUX
ftr-370	1832	5	certain	certain	ADJ
ftr-370	1832	6	to	to	PART
ftr-370	1832	7	be	be	AUX
ftr-370	1832	8	applied	apply	VERB
ftr-370	1832	9	a	a	DET
ftr-370	1832	10	lot	lot	NOUN
ftr-370	1832	11	in	in	ADP
ftr-370	1832	12	the	the	DET
ftr-370	1832	13	next	next	ADJ
ftr-370	1832	14	few	few	ADJ
ftr-370	1832	15	years	year	NOUN
ftr-370	1832	16	.	.	PUNCT
ftr-370	1833	1	continuity	continuity	NOUN
ftr-370	1833	2	of	of	ADP
ftr-370	1833	3	interest	interest	NOUN
ftr-370	1833	4	is	be	AUX
ftr-370	1833	5	satisfied	satisfied	ADJ
ftr-370	1833	6	when	when	SCONJ
ftr-370	1833	7	the	the	DET
ftr-370	1833	8	target	target	NOUN
ftr-370	1833	9	corporation	corporation	NOUN
ftr-370	1833	10	’s	’s	PART
ftr-370	1833	11	creditors	creditor	NOUN
ftr-370	1833	12	get	get	VERB
ftr-370	1833	13	stock	stock	NOUN
ftr-370	1833	14	in	in	ADP
ftr-370	1833	15	the	the	DET
ftr-370	1833	16	acquirer	acquirer	NOUN
ftr-370	1833	17	.	.	PUNCT
ftr-370	1834	1	t.d	t.d	PROPN
ftr-370	1834	2	.	.	PROPN
ftr-370	1834	3	9434	9434	NUM
ftr-370	1834	4	,	,	PUNCT
ftr-370	1834	5	creditor	creditor	NOUN
ftr-370	1834	6	continuity	continuity	NOUN
ftr-370	1834	7	of	of	ADP
ftr-370	1834	8	interest	interest	NOUN
ftr-370	1834	9	,	,	PUNCT
ftr-370	1834	10	73	73	NUM
ftr-370	1834	11	f.r	f.r	NOUN
ftr-370	1834	12	.	.	PROPN
ftr-370	1834	13	75566	75566	NUM
ftr-370	1834	14	(	(	PUNCT
ftr-370	1834	15	12/12/08	12/12/08	NUM
ftr-370	1834	16	)	)	PUNCT
ftr-370	1834	17	.	.	PUNCT
ftr-370	1835	1	in	in	ADP
ftr-370	1835	2	2005	2005	NUM
ftr-370	1835	3	the	the	DET
ftr-370	1835	4	treasury	treasury	PROPN
ftr-370	1835	5	department	department	PROPN
ftr-370	1835	6	published	publish	VERB
ftr-370	1835	7	proposed	propose	VERB
ftr-370	1835	8	regulations	regulation	NOUN
ftr-370	1835	9	describing	describe	VERB
ftr-370	1835	10	the	the	DET
ftr-370	1835	11	circumstances	circumstance	NOUN
ftr-370	1835	12	in	in	ADP
ftr-370	1835	13	which	which	PRON
ftr-370	1835	14	a	a	DET
ftr-370	1835	15	corporation	corporation	NOUN
ftr-370	1835	16	’s	’s	PART
ftr-370	1835	17	creditors	creditor	NOUN
ftr-370	1835	18	will	will	AUX
ftr-370	1835	19	be	be	AUX
ftr-370	1835	20	treated	treat	VERB
ftr-370	1835	21	as	as	ADP
ftr-370	1835	22	holding	hold	VERB
ftr-370	1835	23	a	a	DET
ftr-370	1835	24	proprietary	proprietary	ADJ
ftr-370	1835	25	interest	interest	NOUN
ftr-370	1835	26	in	in	ADP
ftr-370	1835	27	a	a	DET
ftr-370	1835	28	target	target	NOUN
ftr-370	1835	29	corporation	corporation	NOUN
ftr-370	1835	30	immediately	immediately	ADV
ftr-370	1835	31	before	before	ADP
ftr-370	1835	32	a	a	DET
ftr-370	1835	33	potential	potential	ADJ
ftr-370	1835	34	reorganization	reorganization	NOUN
ftr-370	1835	35	.	.	PUNCT
ftr-370	1836	1	reg-16331403	reg-16331403	NOUN
ftr-370	1836	2	,	,	PUNCT
ftr-370	1836	3	proposed	propose	VERB
ftr-370	1836	4	rules	rule	NOUN
ftr-370	1836	5	,	,	PUNCT
ftr-370	1836	6	transactions	transaction	NOUN
ftr-370	1836	7	involving	involve	VERB
ftr-370	1836	8	the	the	DET
ftr-370	1836	9	transfer	transfer	NOUN
ftr-370	1836	10	of	of	ADP
ftr-370	1836	11	no	no	DET
ftr-370	1836	12	net	net	ADJ
ftr-370	1836	13	value	value	NOUN
ftr-370	1836	14	,	,	PUNCT
ftr-370	1836	15	70	70	NUM
ftr-370	1836	16	f.r	f.r	PROPN
ftr-370	1836	17	.	.	PROPN
ftr-370	1836	18	11903	11903	NUM
ftr-370	1836	19	-	-	SYM
ftr-370	1836	20	01	01	NUM
ftr-370	1836	21	(	(	PUNCT
ftr-370	1836	22	3/10/05	3/10/05	NUM
ftr-370	1836	23	)	)	PUNCT
ftr-370	1836	24	.	.	PUNCT
ftr-370	1837	1	these	these	DET
ftr-370	1837	2	regulations	regulation	NOUN
ftr-370	1837	3	have	have	AUX
ftr-370	1837	4	been	be	AUX
ftr-370	1837	5	finalized	finalize	VERB
ftr-370	1837	6	with	with	ADP
ftr-370	1837	7	only	only	ADJ
ftr-370	1837	8	minor	minor	ADJ
ftr-370	1837	9	modifications	modification	NOUN
ftr-370	1837	10	and	and	CCONJ
ftr-370	1837	11	clarifications	clarification	NOUN
ftr-370	1837	12	,	,	PUNCT
ftr-370	1837	13	and	and	CCONJ
ftr-370	1837	14	they	they	PRON
ftr-370	1837	15	apply	apply	VERB
ftr-370	1837	16	for	for	ADP
ftr-370	1837	17	continuity	continuity	NOUN
ftr-370	1837	18	of	of	ADP
ftr-370	1837	19	interest	interest	NOUN
ftr-370	1837	20	purposes	purpose	NOUN
ftr-370	1837	21	both	both	CCONJ
ftr-370	1837	22	within	within	ADP
ftr-370	1837	23	and	and	CCONJ
ftr-370	1837	24	outside	outside	ADV
ftr-370	1837	25	of	of	ADP
ftr-370	1837	26	bankruptcy	bankruptcy	NOUN
ftr-370	1837	27	proceedings	proceeding	NOUN
ftr-370	1837	28	.	.	PUNCT
ftr-370	1838	1	the	the	DET
ftr-370	1838	2	regulations	regulation	NOUN
ftr-370	1838	3	adopt	adopt	VERB
ftr-370	1838	4	the	the	DET
ftr-370	1838	5	holding	holding	NOUN
ftr-370	1838	6	in	in	ADP
ftr-370	1838	7	helvering	helvere	VERB
ftr-370	1838	8	v.	v.	ADP
ftr-370	1838	9	alabama	alabama	PROPN
ftr-370	1838	10	asphaltic	asphaltic	PROPN
ftr-370	1838	11	limestone	limestone	PROPN
ftr-370	1838	12	co.	co.	PROPN
ftr-370	1838	13	,	,	PUNCT
ftr-370	1838	14	315	315	NUM
ftr-370	1838	15	u.s	u.s	PROPN
ftr-370	1838	16	.	.	PROPN
ftr-370	1838	17	179	179	NUM
ftr-370	1838	18	(	(	PUNCT
ftr-370	1838	19	1942	1942	NUM
ftr-370	1838	20	)	)	PUNCT
ftr-370	1838	21	,	,	PUNCT
ftr-370	1838	22	that	that	SCONJ
ftr-370	1838	23	a	a	DET
ftr-370	1838	24	transfer	transfer	NOUN
ftr-370	1838	25	of	of	ADP
ftr-370	1838	26	assets	asset	NOUN
ftr-370	1838	27	pursuant	pursuant	ADJ
ftr-370	1838	28	to	to	ADP
ftr-370	1838	29	which	which	PRON
ftr-370	1838	30	creditors	creditor	NOUN
ftr-370	1838	31	of	of	ADP
ftr-370	1838	32	a	a	DET
ftr-370	1838	33	bankrupt	bankrupt	ADJ
ftr-370	1838	34	concern	concern	NOUN
ftr-370	1838	35	became	become	VERB
ftr-370	1838	36	the	the	DET
ftr-370	1838	37	controlling	control	VERB
ftr-370	1838	38	stockholders	stockholder	NOUN
ftr-370	1838	39	of	of	ADP
ftr-370	1838	40	a	a	DET
ftr-370	1838	41	new	new	ADJ
ftr-370	1838	42	corporation	corporation	NOUN
ftr-370	1838	43	provided	provide	VERB
ftr-370	1838	44	the	the	DET
ftr-370	1838	45	requisite	requisite	ADJ
ftr-370	1838	46	continuity	continuity	NOUN
ftr-370	1838	47	of	of	ADP
ftr-370	1838	48	interest	interest	NOUN
ftr-370	1838	49	for	for	ADP
ftr-370	1838	50	a	a	DET
ftr-370	1838	51	reorganization	reorganization	NOUN
ftr-370	1838	52	.	.	PUNCT
ftr-370	1839	1	the	the	DET
ftr-370	1839	2	preamble	preamble	ADJ
ftr-370	1839	3	notes	note	NOUN
ftr-370	1839	4	extending	extend	VERB
ftr-370	1839	5	the	the	DET
ftr-370	1839	6	reorganization	reorganization	NOUN
ftr-370	1839	7	rules	rule	NOUN
ftr-370	1839	8	to	to	ADP
ftr-370	1839	9	reorganizations	reorganization	NOUN
ftr-370	1839	10	of	of	ADP
ftr-370	1839	11	insolvent	insolvent	ADJ
ftr-370	1839	12	corporations	corporation	NOUN
ftr-370	1839	13	outside	outside	ADP
ftr-370	1839	14	of	of	ADP
ftr-370	1839	15	bankruptcy	bankruptcy	NOUN
ftr-370	1839	16	is	be	AUX
ftr-370	1839	17	consistent	consistent	ADJ
ftr-370	1839	18	with	with	ADP
ftr-370	1839	19	congress	congress	PROPN
ftr-370	1839	20	’s	’s	PART
ftr-370	1839	21	intent	intent	NOUN
ftr-370	1839	22	to	to	PART
ftr-370	1839	23	facilitate	facilitate	VERB
ftr-370	1839	24	the	the	DET
ftr-370	1839	25	rehabilitation	rehabilitation	NOUN
ftr-370	1839	26	of	of	ADP
ftr-370	1839	27	troubled	troubled	ADJ
ftr-370	1839	28	corporations	corporation	NOUN
ftr-370	1839	29	.	.	PUNCT
ftr-370	1840	1	reg	reg	NOUN
ftr-370	1840	2	.	.	PUNCT
ftr-370	1841	1	§	§	PROPN
ftr-370	1841	2	1.368	1.368	NUM
ftr-370	1841	3	-	-	SYM
ftr-370	1841	4	1(e)(6	1(e)(6	NUM
ftr-370	1841	5	)	)	PUNCT
ftr-370	1841	6	describes	describe	VERB
ftr-370	1841	7	the	the	DET
ftr-370	1841	8	circumstances	circumstance	NOUN
ftr-370	1841	9	in	in	ADP
ftr-370	1841	10	which	which	PRON
ftr-370	1841	11	creditors	creditor	NOUN
ftr-370	1841	12	of	of	ADP
ftr-370	1841	13	a	a	DET
ftr-370	1841	14	corporation	corporation	NOUN
ftr-370	1841	15	generally	generally	ADV
ftr-370	1841	16	,	,	PUNCT
ftr-370	1841	17	and	and	CCONJ
ftr-370	1841	18	which	which	DET
ftr-370	1841	19	creditors	creditor	NOUN
ftr-370	1841	20	in	in	ADP
ftr-370	1841	21	particular	particular	ADJ
ftr-370	1841	22	,	,	PUNCT
ftr-370	1841	23	will	will	AUX
ftr-370	1841	24	be	be	AUX
ftr-370	1841	25	treated	treat	VERB
ftr-370	1841	26	as	as	ADP
ftr-370	1841	27	holding	hold	VERB
ftr-370	1841	28	a	a	DET
ftr-370	1841	29	proprietary	proprietary	ADJ
ftr-370	1841	30	interest	interest	NOUN
ftr-370	1841	31	in	in	ADP
ftr-370	1841	32	a	a	DET
ftr-370	1841	33	target	target	NOUN
ftr-370	1841	34	corporation	corporation	NOUN
ftr-370	1841	35	immediately	immediately	ADV
ftr-370	1841	36	before	before	ADP
ftr-370	1841	37	a	a	DET
ftr-370	1841	38	potential	potential	ADJ
ftr-370	1841	39	reorganization	reorganization	NOUN
ftr-370	1841	40	.	.	PUNCT
ftr-370	1842	1	in	in	ADP
ftr-370	1842	2	general	general	ADJ
ftr-370	1842	3	,	,	PUNCT
ftr-370	1842	4	the	the	DET
ftr-370	1842	5	regulation	regulation	NOUN
ftr-370	1842	6	adopts	adopt	VERB
ftr-370	1842	7	the	the	DET
ftr-370	1842	8	standard	standard	NOUN
ftr-370	1842	9	for	for	ADP
ftr-370	1842	10	reorganizations	reorganization	NOUN
ftr-370	1842	11	under	under	ADP
ftr-370	1842	12	§	§	PROPN
ftr-370	1842	13	368(a)(1)(g	368(a)(1)(g	PROPN
ftr-370	1842	14	)	)	PUNCT
ftr-370	1842	15	recommended	recommend	VERB
ftr-370	1842	16	in	in	ADP
ftr-370	1842	17	the	the	DET
ftr-370	1842	18	senate	senate	PROPN
ftr-370	1842	19	finance	finance	PROPN
ftr-370	1842	20	committee	committee	PROPN
ftr-370	1842	21	report	report	NOUN
ftr-370	1842	22	to	to	ADP
ftr-370	1842	23	the	the	DET
ftr-370	1842	24	bankruptcy	bankruptcy	NOUN
ftr-370	1842	25	tax	tax	PROPN
ftr-370	1842	26	act	act	NOUN
ftr-370	1842	27	of	of	ADP
ftr-370	1842	28	1980	1980	NUM
ftr-370	1842	29	.	.	PUNCT
ftr-370	1843	1	claims	claim	NOUN
ftr-370	1843	2	of	of	ADP
ftr-370	1843	3	the	the	DET
ftr-370	1843	4	most	most	ADV
ftr-370	1843	5	senior	senior	ADJ
ftr-370	1843	6	class	class	NOUN
ftr-370	1843	7	of	of	ADP
ftr-370	1843	8	creditors	creditor	NOUN
ftr-370	1843	9	that	that	PRON
ftr-370	1843	10	receive	receive	VERB
ftr-370	1843	11	a	a	DET
ftr-370	1843	12	proprietary	proprietary	ADJ
ftr-370	1843	13	interest	interest	NOUN
ftr-370	1843	14	in	in	ADP
ftr-370	1843	15	the	the	DET
ftr-370	1843	16	issuing	issue	VERB
ftr-370	1843	17	corporation	corporation	NOUN
ftr-370	1843	18	and	and	CCONJ
ftr-370	1843	19	claims	claim	NOUN
ftr-370	1843	20	of	of	ADP
ftr-370	1843	21	all	all	DET
ftr-370	1843	22	equal	equal	ADJ
ftr-370	1843	23	classes	class	NOUN
ftr-370	1843	24	of	of	ADP
ftr-370	1843	25	creditors	creditor	NOUN
ftr-370	1843	26	(	(	PUNCT
ftr-370	1843	27	the	the	DET
ftr-370	1843	28	senior	senior	ADJ
ftr-370	1843	29	claims	claim	NOUN
ftr-370	1843	30	)	)	PUNCT
ftr-370	1843	31	and	and	CCONJ
ftr-370	1843	32	all	all	DET
ftr-370	1843	33	junior	junior	ADJ
ftr-370	1843	34	claims	claim	NOUN
ftr-370	1843	35	represent	represent	VERB
ftr-370	1843	36	proprietary	proprietary	ADJ
ftr-370	1843	37	interests	interest	NOUN
ftr-370	1843	38	in	in	ADP
ftr-370	1843	39	the	the	DET
ftr-370	1843	40	target	target	NOUN
ftr-370	1843	41	corporation	corporation	NOUN
ftr-370	1843	42	.	.	PUNCT
ftr-370	1844	1	the	the	DET
ftr-370	1844	2	value	value	NOUN
ftr-370	1844	3	of	of	ADP
ftr-370	1844	4	proprietary	proprietary	ADJ
ftr-370	1844	5	interests	interest	NOUN
ftr-370	1844	6	in	in	ADP
ftr-370	1844	7	the	the	DET
ftr-370	1844	8	target	target	NOUN
ftr-370	1844	9	364	364	NUM
ftr-370	1844	10	florida	florida	PROPN
ftr-370	1844	11	tax	tax	NOUN
ftr-370	1844	12	review	review	NOUN
ftr-370	1844	13	[	[	X
ftr-370	1844	14	vol	vol	NOUN
ftr-370	1844	15	.	.	PUNCT
ftr-370	1844	16	9	9	NUM
ftr-370	1844	17	:	:	PUNCT
ftr-370	1844	18	si	si	NOUN
ftr-370	1844	19	corporation	corporation	NOUN
ftr-370	1844	20	represented	represent	VERB
ftr-370	1844	21	by	by	ADP
ftr-370	1844	22	the	the	DET
ftr-370	1844	23	senior	senior	ADJ
ftr-370	1844	24	claims	claim	NOUN
ftr-370	1844	25	is	be	AUX
ftr-370	1844	26	calculated	calculate	VERB
ftr-370	1844	27	with	with	ADP
ftr-370	1844	28	reference	reference	NOUN
ftr-370	1844	29	to	to	ADP
ftr-370	1844	30	the	the	DET
ftr-370	1844	31	average	average	ADJ
ftr-370	1844	32	treatment	treatment	NOUN
ftr-370	1844	33	for	for	ADP
ftr-370	1844	34	all	all	DET
ftr-370	1844	35	senior	senior	ADJ
ftr-370	1844	36	claims	claim	NOUN
ftr-370	1844	37	.	.	PUNCT
ftr-370	1845	1	the	the	DET
ftr-370	1845	2	value	value	NOUN
ftr-370	1845	3	of	of	ADP
ftr-370	1845	4	a	a	DET
ftr-370	1845	5	senior	senior	ADJ
ftr-370	1845	6	claim	claim	NOUN
ftr-370	1845	7	’s	’s	PART
ftr-370	1845	8	proprietary	proprietary	ADJ
ftr-370	1845	9	interest	interest	NOUN
ftr-370	1845	10	in	in	ADP
ftr-370	1845	11	the	the	DET
ftr-370	1845	12	target	target	NOUN
ftr-370	1845	13	is	be	AUX
ftr-370	1845	14	determined	determine	VERB
ftr-370	1845	15	by	by	ADP
ftr-370	1845	16	multiplying	multiply	VERB
ftr-370	1845	17	the	the	DET
ftr-370	1845	18	fair	fair	ADJ
ftr-370	1845	19	market	market	NOUN
ftr-370	1845	20	value	value	NOUN
ftr-370	1845	21	of	of	ADP
ftr-370	1845	22	the	the	DET
ftr-370	1845	23	creditor	creditor	NOUN
ftr-370	1845	24	’s	’s	PART
ftr-370	1845	25	claim	claim	NOUN
ftr-370	1845	26	by	by	ADP
ftr-370	1845	27	a	a	DET
ftr-370	1845	28	fraction	fraction	NOUN
ftr-370	1845	29	,	,	PUNCT
ftr-370	1845	30	the	the	DET
ftr-370	1845	31	numerator	numerator	NOUN
ftr-370	1845	32	of	of	ADP
ftr-370	1845	33	which	which	PRON
ftr-370	1845	34	is	be	AUX
ftr-370	1845	35	the	the	DET
ftr-370	1845	36	fair	fair	ADJ
ftr-370	1845	37	market	market	NOUN
ftr-370	1845	38	value	value	NOUN
ftr-370	1845	39	of	of	ADP
ftr-370	1845	40	the	the	DET
ftr-370	1845	41	proprietary	proprietary	ADJ
ftr-370	1845	42	interests	interest	NOUN
ftr-370	1845	43	in	in	ADP
ftr-370	1845	44	the	the	DET
ftr-370	1845	45	issuing	issue	VERB
ftr-370	1845	46	corporation	corporation	NOUN
ftr-370	1845	47	that	that	PRON
ftr-370	1845	48	are	be	AUX
ftr-370	1845	49	received	receive	VERB
ftr-370	1845	50	in	in	ADP
ftr-370	1845	51	the	the	DET
ftr-370	1845	52	aggregate	aggregate	NOUN
ftr-370	1845	53	in	in	ADP
ftr-370	1845	54	exchange	exchange	NOUN
ftr-370	1845	55	for	for	ADP
ftr-370	1845	56	the	the	DET
ftr-370	1845	57	senior	senior	ADJ
ftr-370	1845	58	claims	claim	NOUN
ftr-370	1845	59	,	,	PUNCT
ftr-370	1845	60	and	and	CCONJ
ftr-370	1845	61	the	the	DET
ftr-370	1845	62	denominator	denominator	NOUN
ftr-370	1845	63	of	of	ADP
ftr-370	1845	64	which	which	PRON
ftr-370	1845	65	is	be	AUX
ftr-370	1845	66	the	the	DET
ftr-370	1845	67	sum	sum	NOUN
ftr-370	1845	68	of	of	ADP
ftr-370	1845	69	the	the	DET
ftr-370	1845	70	amount	amount	NOUN
ftr-370	1845	71	of	of	ADP
ftr-370	1845	72	money	money	NOUN
ftr-370	1845	73	and	and	CCONJ
ftr-370	1845	74	the	the	DET
ftr-370	1845	75	fair	fair	ADJ
ftr-370	1845	76	market	market	NOUN
ftr-370	1845	77	value	value	NOUN
ftr-370	1845	78	of	of	ADP
ftr-370	1845	79	all	all	DET
ftr-370	1845	80	other	other	ADJ
ftr-370	1845	81	consideration	consideration	NOUN
ftr-370	1845	82	(	(	PUNCT
ftr-370	1845	83	including	include	VERB
ftr-370	1845	84	the	the	DET
ftr-370	1845	85	proprietary	proprietary	ADJ
ftr-370	1845	86	interests	interest	NOUN
ftr-370	1845	87	in	in	ADP
ftr-370	1845	88	the	the	DET
ftr-370	1845	89	issuing	issue	VERB
ftr-370	1845	90	corporation	corporation	NOUN
ftr-370	1845	91	)	)	PUNCT
ftr-370	1845	92	received	receive	VERB
ftr-370	1845	93	in	in	ADP
ftr-370	1845	94	the	the	DET
ftr-370	1845	95	aggregate	aggregate	NOUN
ftr-370	1845	96	in	in	ADP
ftr-370	1845	97	exchange	exchange	NOUN
ftr-370	1845	98	for	for	ADP
ftr-370	1845	99	such	such	ADJ
ftr-370	1845	100	claims	claim	NOUN
ftr-370	1845	101	.	.	PUNCT
ftr-370	1846	1	the	the	DET
ftr-370	1846	2	value	value	NOUN
ftr-370	1846	3	of	of	ADP
ftr-370	1846	4	the	the	DET
ftr-370	1846	5	proprietary	proprietary	ADJ
ftr-370	1846	6	interest	interest	NOUN
ftr-370	1846	7	in	in	ADP
ftr-370	1846	8	the	the	DET
ftr-370	1846	9	target	target	NOUN
ftr-370	1846	10	corporation	corporation	NOUN
ftr-370	1846	11	represented	represent	VERB
ftr-370	1846	12	by	by	ADP
ftr-370	1846	13	a	a	DET
ftr-370	1846	14	junior	junior	ADJ
ftr-370	1846	15	claim	claim	NOUN
ftr-370	1846	16	is	be	AUX
ftr-370	1846	17	the	the	DET
ftr-370	1846	18	fair	fair	ADJ
ftr-370	1846	19	market	market	NOUN
ftr-370	1846	20	value	value	NOUN
ftr-370	1846	21	of	of	ADP
ftr-370	1846	22	the	the	DET
ftr-370	1846	23	junior	junior	ADJ
ftr-370	1846	24	claim	claim	NOUN
ftr-370	1846	25	.	.	PUNCT
ftr-370	1847	1	thus	thus	ADV
ftr-370	1847	2	,	,	PUNCT
ftr-370	1847	3	there	there	PRON
ftr-370	1847	4	is	be	VERB
ftr-370	1847	5	100	100	NUM
ftr-370	1847	6	percent	percent	NOUN
ftr-370	1847	7	continuity	continuity	NOUN
ftr-370	1847	8	of	of	ADP
ftr-370	1847	9	interest	interest	NOUN
ftr-370	1847	10	if	if	SCONJ
ftr-370	1847	11	each	each	DET
ftr-370	1847	12	senior	senior	ADJ
ftr-370	1847	13	claim	claim	NOUN
ftr-370	1847	14	is	be	AUX
ftr-370	1847	15	satisfied	satisfied	ADJ
ftr-370	1847	16	with	with	ADP
ftr-370	1847	17	the	the	DET
ftr-370	1847	18	same	same	ADJ
ftr-370	1847	19	ratio	ratio	NOUN
ftr-370	1847	20	of	of	ADP
ftr-370	1847	21	stock	stock	NOUN
ftr-370	1847	22	to	to	ADP
ftr-370	1847	23	nonstock	nonstock	NOUN
ftr-370	1847	24	consideration	consideration	NOUN
ftr-370	1847	25	and	and	CCONJ
ftr-370	1847	26	no	no	DET
ftr-370	1847	27	junior	junior	ADJ
ftr-370	1847	28	claim	claim	NOUN
ftr-370	1847	29	is	be	AUX
ftr-370	1847	30	satisfied	satisfied	ADJ
ftr-370	1847	31	with	with	ADP
ftr-370	1847	32	nonstock	nonstock	NOUN
ftr-370	1847	33	consideration	consideration	NOUN
ftr-370	1847	34	.	.	PUNCT
ftr-370	1848	1	where	where	SCONJ
ftr-370	1848	2	only	only	ADV
ftr-370	1848	3	one	one	NUM
ftr-370	1848	4	class	class	NOUN
ftr-370	1848	5	of	of	ADP
ftr-370	1848	6	creditors	creditor	NOUN
ftr-370	1848	7	receives	receive	VERB
ftr-370	1848	8	stock	stock	NOUN
ftr-370	1848	9	,	,	PUNCT
ftr-370	1848	10	more	more	ADJ
ftr-370	1848	11	than	than	ADP
ftr-370	1848	12	a	a	DET
ftr-370	1848	13	de	de	X
ftr-370	1848	14	minimis	minimis	NOUN
ftr-370	1848	15	amount	amount	NOUN
ftr-370	1848	16	of	of	ADP
ftr-370	1848	17	acquiring	acquire	VERB
ftr-370	1848	18	corporation	corporation	NOUN
ftr-370	1848	19	stock	stock	NOUN
ftr-370	1848	20	must	must	AUX
ftr-370	1848	21	be	be	AUX
ftr-370	1848	22	exchanged	exchange	VERB
ftr-370	1848	23	for	for	ADP
ftr-370	1848	24	the	the	DET
ftr-370	1848	25	creditors	creditor	NOUN
ftr-370	1848	26	’	'	PUNCT
ftr-370	1848	27	proprietary	proprietary	ADJ
ftr-370	1848	28	interests	interest	NOUN
ftr-370	1848	29	relative	relative	ADJ
ftr-370	1848	30	to	to	ADP
ftr-370	1848	31	the	the	DET
ftr-370	1848	32	total	total	ADJ
ftr-370	1848	33	consideration	consideration	NOUN
ftr-370	1848	34	received	receive	VERB
ftr-370	1848	35	by	by	ADP
ftr-370	1848	36	the	the	DET
ftr-370	1848	37	insolvent	insolvent	ADJ
ftr-370	1848	38	target	target	NOUN
ftr-370	1848	39	corporation	corporation	NOUN
ftr-370	1848	40	,	,	PUNCT
ftr-370	1848	41	its	its	PRON
ftr-370	1848	42	shareholders	shareholder	NOUN
ftr-370	1848	43	,	,	PUNCT
ftr-370	1848	44	and	and	CCONJ
ftr-370	1848	45	its	its	PRON
ftr-370	1848	46	creditors	creditor	NOUN
ftr-370	1848	47	,	,	PUNCT
ftr-370	1848	48	before	before	SCONJ
ftr-370	1848	49	the	the	DET
ftr-370	1848	50	stock	stock	NOUN
ftr-370	1848	51	will	will	AUX
ftr-370	1848	52	be	be	AUX
ftr-370	1848	53	counted	count	VERB
ftr-370	1848	54	for	for	ADP
ftr-370	1848	55	purposes	purpose	NOUN
ftr-370	1848	56	of	of	ADP
ftr-370	1848	57	continuity	continuity	NOUN
ftr-370	1848	58	of	of	ADP
ftr-370	1848	59	interest	interest	NOUN
ftr-370	1848	60	.	.	PUNCT
ftr-370	1849	1	5	5	X
ftr-370	1849	2	.	.	X
ftr-370	1850	1	some	some	DET
ftr-370	1850	2	rules	rule	NOUN
ftr-370	1850	3	designed	design	VERB
ftr-370	1850	4	to	to	PART
ftr-370	1850	5	trace	trace	VERB
ftr-370	1850	6	basis	basis	NOUN
ftr-370	1850	7	in	in	ADP
ftr-370	1850	8	an	an	DET
ftr-370	1850	9	era	era	NOUN
ftr-370	1850	10	of	of	ADP
ftr-370	1850	11	paper	paper	NOUN
ftr-370	1850	12	stock	stock	NOUN
ftr-370	1850	13	certificates	certificate	NOUN
ftr-370	1850	14	no	no	ADV
ftr-370	1850	15	longer	long	ADV
ftr-370	1850	16	work	work	VERB
ftr-370	1850	17	.	.	PUNCT
ftr-370	1851	1	notice	notice	VERB
ftr-370	1851	2	2009	2009	NUM
ftr-370	1851	3	-	-	SYM
ftr-370	1851	4	4	4	NUM
ftr-370	1851	5	,	,	PUNCT
ftr-370	1851	6	2009	2009	NUM
ftr-370	1851	7	-	-	SYM
ftr-370	1851	8	2	2	NUM
ftr-370	1851	9	i.r.b	i.r.b	NOUN
ftr-370	1851	10	.	.	PUNCT
ftr-370	1852	1	251	251	NUM
ftr-370	1852	2	(	(	PUNCT
ftr-370	1852	3	12/12/08	12/12/08	NUM
ftr-370	1852	4	)	)	PUNCT
ftr-370	1852	5	.	.	PUNCT
ftr-370	1853	1	this	this	DET
ftr-370	1853	2	notice	notice	NOUN
ftr-370	1853	3	explains	explain	VERB
ftr-370	1853	4	the	the	DET
ftr-370	1853	5	guidance	guidance	NOUN
ftr-370	1853	6	that	that	SCONJ
ftr-370	1853	7	the	the	DET
ftr-370	1853	8	irs	irs	PROPN
ftr-370	1853	9	contemplates	contemplate	VERB
ftr-370	1853	10	issuing	issue	VERB
ftr-370	1853	11	regarding	regard	VERB
ftr-370	1853	12	the	the	DET
ftr-370	1853	13	determination	determination	NOUN
ftr-370	1853	14	of	of	ADP
ftr-370	1853	15	the	the	DET
ftr-370	1853	16	transferred	transfer	VERB
ftr-370	1853	17	basis	basis	NOUN
ftr-370	1853	18	in	in	ADP
ftr-370	1853	19	stock	stock	NOUN
ftr-370	1853	20	that	that	PRON
ftr-370	1853	21	has	have	AUX
ftr-370	1853	22	been	be	AUX
ftr-370	1853	23	acquired	acquire	VERB
ftr-370	1853	24	in	in	ADP
ftr-370	1853	25	a	a	DET
ftr-370	1853	26	§	§	PROPN
ftr-370	1853	27	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-370	1853	28	)	)	PUNCT
ftr-370	1853	29	reorganization	reorganization	NOUN
ftr-370	1853	30	.	.	PUNCT
ftr-370	1854	1	rev	rev	PROPN
ftr-370	1854	2	.	.	PROPN
ftr-370	1854	3	proc	proc	PROPN
ftr-370	1854	4	.	.	PUNCT
ftr-370	1855	1	81	81	NUM
ftr-370	1855	2	-	-	SYM
ftr-370	1855	3	70	70	NUM
ftr-370	1855	4	,	,	PUNCT
ftr-370	1855	5	1981	1981	NUM
ftr-370	1855	6	-	-	SYM
ftr-370	1855	7	2	2	NUM
ftr-370	1855	8	c.b	c.b	PROPN
ftr-370	1855	9	.	.	PROPN
ftr-370	1855	10	729	729	NUM
ftr-370	1855	11	,	,	PUNCT
ftr-370	1855	12	which	which	PRON
ftr-370	1855	13	provided	provide	VERB
ftr-370	1855	14	guidelines	guideline	NOUN
ftr-370	1855	15	for	for	ADP
ftr-370	1855	16	surveying	survey	VERB
ftr-370	1855	17	surrendering	surrender	VERB
ftr-370	1855	18	shareholders	shareholder	NOUN
ftr-370	1855	19	to	to	PART
ftr-370	1855	20	determine	determine	VERB
ftr-370	1855	21	the	the	DET
ftr-370	1855	22	basis	basis	NOUN
ftr-370	1855	23	of	of	ADP
ftr-370	1855	24	target	target	NOUN
ftr-370	1855	25	stock	stock	NOUN
ftr-370	1855	26	and	and	CCONJ
ftr-370	1855	27	sampling	sampling	NOUN
ftr-370	1855	28	and	and	CCONJ
ftr-370	1855	29	estimation	estimation	NOUN
ftr-370	1855	30	procedures	procedure	NOUN
ftr-370	1855	31	to	to	PART
ftr-370	1855	32	address	address	VERB
ftr-370	1855	33	administrative	administrative	ADJ
ftr-370	1855	34	burdens	burden	NOUN
ftr-370	1855	35	and	and	CCONJ
ftr-370	1855	36	shareholder	shareholder	NOUN
ftr-370	1855	37	nonresponsiveness	nonresponsiveness	NOUN
ftr-370	1855	38	is	be	AUX
ftr-370	1855	39	outdated	outdate	VERB
ftr-370	1855	40	because	because	SCONJ
ftr-370	1855	41	at	at	ADP
ftr-370	1855	42	the	the	DET
ftr-370	1855	43	time	time	NOUN
ftr-370	1855	44	rev	rev	PROPN
ftr-370	1855	45	.	.	PROPN
ftr-370	1855	46	proc	proc	PROPN
ftr-370	1855	47	.	.	PUNCT
ftr-370	1856	1	81	81	NUM
ftr-370	1856	2	-	-	SYM
ftr-370	1856	3	70	70	NUM
ftr-370	1856	4	was	be	AUX
ftr-370	1856	5	published	publish	VERB
ftr-370	1856	6	,	,	PUNCT
ftr-370	1856	7	most	most	ADJ
ftr-370	1856	8	stock	stock	NOUN
ftr-370	1856	9	was	be	AUX
ftr-370	1856	10	registered	register	VERB
ftr-370	1856	11	stock	stock	NOUN
ftr-370	1856	12	,	,	PUNCT
ftr-370	1856	13	but	but	CCONJ
ftr-370	1856	14	now	now	ADV
ftr-370	1856	15	stock	stock	NOUN
ftr-370	1856	16	of	of	ADP
ftr-370	1856	17	public	public	ADJ
ftr-370	1856	18	companies	company	NOUN
ftr-370	1856	19	is	be	AUX
ftr-370	1856	20	primarily	primarily	ADV
ftr-370	1856	21	held	hold	VERB
ftr-370	1856	22	in	in	ADP
ftr-370	1856	23	street	street	NOUN
ftr-370	1856	24	name	name	NOUN
ftr-370	1856	25	,	,	PUNCT
ftr-370	1856	26	often	often	ADV
ftr-370	1856	27	with	with	ADP
ftr-370	1856	28	several	several	ADJ
ftr-370	1856	29	tiers	tier	NOUN
ftr-370	1856	30	of	of	ADP
ftr-370	1856	31	nominee	nominee	NOUN
ftr-370	1856	32	owners	owner	NOUN
ftr-370	1856	33	,	,	PUNCT
ftr-370	1856	34	each	each	DET
ftr-370	1856	35	subject	subject	NOUN
ftr-370	1856	36	to	to	ADP
ftr-370	1856	37	confidentiality	confidentiality	NOUN
ftr-370	1856	38	.	.	PUNCT
ftr-370	1857	1	f.	f.	PROPN
ftr-370	1857	2	corporate	corporate	ADJ
ftr-370	1857	3	divisions	division	NOUN
ftr-370	1857	4	1	1	NUM
ftr-370	1857	5	.	.	PUNCT
ftr-370	1858	1	“	"	PUNCT
ftr-370	1858	2	hot	hot	ADJ
ftr-370	1858	3	stock	stock	NOUN
ftr-370	1858	4	”	"	PUNCT
ftr-370	1858	5	cools	cool	VERB
ftr-370	1858	6	off	off	ADP
ftr-370	1858	7	in	in	ADP
ftr-370	1858	8	a	a	DET
ftr-370	1858	9	dsag	dsag	NOUN
ftr-370	1858	10	.	.	PUNCT
ftr-370	1859	1	t.d	t.d	X
ftr-370	1859	2	.	.	NOUN
ftr-370	1859	3	9435	9435	NUM
ftr-370	1859	4	,	,	PUNCT
ftr-370	1859	5	guidance	guidance	NOUN
ftr-370	1859	6	regarding	regard	VERB
ftr-370	1859	7	the	the	DET
ftr-370	1859	8	treatment	treatment	NOUN
ftr-370	1859	9	of	of	ADP
ftr-370	1859	10	stock	stock	NOUN
ftr-370	1859	11	of	of	ADP
ftr-370	1859	12	a	a	DET
ftr-370	1859	13	controlled	control	VERB
ftr-370	1859	14	corporation	corporation	NOUN
ftr-370	1859	15	under	under	ADP
ftr-370	1859	16	section	section	NOUN
ftr-370	1859	17	355(a)(3)(b	355(a)(3)(b	NUM
ftr-370	1859	18	)	)	PUNCT
ftr-370	1859	19	,	,	PUNCT
ftr-370	1859	20	73	73	NUM
ftr-370	1859	21	f.r	f.r	NOUN
ftr-370	1859	22	.	.	PROPN
ftr-370	1860	1	75946	75946	NUM
ftr-370	1860	2	(	(	PUNCT
ftr-370	1860	3	12/25/08	12/25/08	NUM
ftr-370	1860	4	)	)	PUNCT
ftr-370	1860	5	.	.	PUNCT
ftr-370	1861	1	the	the	DET
ftr-370	1861	2	treasury	treasury	NOUN
ftr-370	1861	3	has	have	AUX
ftr-370	1861	4	promulgated	promulgate	VERB
ftr-370	1861	5	temp	temp	NOUN
ftr-370	1861	6	.	.	PUNCT
ftr-370	1862	1	reg	reg	NOUN
ftr-370	1862	2	.	.	PUNCT
ftr-370	1863	1	§	§	PROPN
ftr-370	1863	2	1.355	1.355	NUM
ftr-370	1863	3	-	-	PUNCT
ftr-370	1863	4	2t(g	2t(g	NUM
ftr-370	1863	5	)	)	PUNCT
ftr-370	1863	6	,	,	PUNCT
ftr-370	1863	7	dealing	deal	VERB
ftr-370	1863	8	with	with	ADP
ftr-370	1863	9	the	the	DET
ftr-370	1863	10	“	"	PUNCT
ftr-370	1863	11	hot	hot	ADJ
ftr-370	1863	12	stock	stock	NOUN
ftr-370	1863	13	”	"	PUNCT
ftr-370	1863	14	rule	rule	NOUN
ftr-370	1863	15	of	of	ADP
ftr-370	1863	16	§	§	PROPN
ftr-370	1863	17	355(a)(3)(b	355(a)(3)(b	PROPN
ftr-370	1863	18	)	)	PUNCT
ftr-370	1863	19	to	to	PART
ftr-370	1863	20	conform	conform	VERB
ftr-370	1863	21	to	to	ADP
ftr-370	1863	22	the	the	DET
ftr-370	1863	23	2006	2006	NUM
ftr-370	1863	24	amendments	amendment	NOUN
ftr-370	1863	25	of	of	ADP
ftr-370	1863	26	§	§	PROPN
ftr-370	1863	27	335(b)(3	335(b)(3	NUM
ftr-370	1863	28	)	)	PUNCT
ftr-370	1863	29	,	,	PUNCT
ftr-370	1863	30	creating	create	VERB
ftr-370	1863	31	the	the	DET
ftr-370	1863	32	“	"	PUNCT
ftr-370	1863	33	sag	sag	ADJ
ftr-370	1863	34	”	"	PUNCT
ftr-370	1863	35	rules	rule	NOUN
ftr-370	1863	36	,	,	PUNCT
ftr-370	1863	37	which	which	PRON
ftr-370	1863	38	treat	treat	VERB
ftr-370	1863	39	a	a	DET
ftr-370	1863	40	corporation	corporation	NOUN
ftr-370	1863	41	’s	’s	PART
ftr-370	1863	42	sag	sag	NOUN
ftr-370	1863	43	[	[	X
ftr-370	1863	44	separate	separate	ADJ
ftr-370	1863	45	affiliated	affiliated	ADJ
ftr-370	1863	46	group	group	NOUN
ftr-370	1863	47	]	]	PUNCT
ftr-370	1863	48	as	as	ADP
ftr-370	1863	49	a	a	DET
ftr-370	1863	50	single	single	ADJ
ftr-370	1863	51	corporation	corporation	NOUN
ftr-370	1863	52	for	for	ADP
ftr-370	1863	53	purposes	purpose	NOUN
ftr-370	1863	54	of	of	ADP
ftr-370	1863	55	determining	determine	VERB
ftr-370	1863	56	whether	whether	SCONJ
ftr-370	1863	57	the	the	DET
ftr-370	1863	58	active	active	ADJ
ftr-370	1863	59	trade	trade	NOUN
ftr-370	1863	60	or	or	CCONJ
ftr-370	1863	61	business	business	NOUN
ftr-370	1863	62	requirements	requirement	NOUN
ftr-370	1863	63	of	of	ADP
ftr-370	1863	64	§	§	PROPN
ftr-370	1863	65	355	355	NUM
ftr-370	1863	66	have	have	AUX
ftr-370	1863	67	been	be	AUX
ftr-370	1863	68	met	meet	VERB
ftr-370	1863	69	.	.	PUNCT
ftr-370	1864	1	section	section	NOUN
ftr-370	1864	2	355(a)(3)(b	355(a)(3)(b	PROPN
ftr-370	1864	3	)	)	PUNCT
ftr-370	1864	4	provides	provide	VERB
ftr-370	1864	5	that	that	SCONJ
ftr-370	1864	6	stock	stock	NOUN
ftr-370	1864	7	of	of	ADP
ftr-370	1864	8	a	a	DET
ftr-370	1864	9	controlled	control	VERB
ftr-370	1864	10	corporation	corporation	NOUN
ftr-370	1864	11	that	that	PRON
ftr-370	1864	12	has	have	AUX
ftr-370	1864	13	been	be	AUX
ftr-370	1864	14	acquired	acquire	VERB
ftr-370	1864	15	by	by	ADP
ftr-370	1864	16	the	the	DET
ftr-370	1864	17	distributing	distribute	VERB
ftr-370	1864	18	corporation	corporation	NOUN
ftr-370	1864	19	in	in	ADP
ftr-370	1864	20	a	a	DET
ftr-370	1864	21	taxable	taxable	ADJ
ftr-370	1864	22	transaction	transaction	NOUN
ftr-370	1864	23	within	within	ADP
ftr-370	1864	24	the	the	DET
ftr-370	1864	25	five	five	NUM
ftr-370	1864	26	year	year	NOUN
ftr-370	1864	27	period	period	NOUN
ftr-370	1864	28	preceding	precede	VERB
ftr-370	1864	29	distribution	distribution	NOUN
ftr-370	1864	30	to	to	ADP
ftr-370	1864	31	2009	2009	NUM
ftr-370	1864	32	]	]	PUNCT
ftr-370	1864	33	recent	recent	ADJ
ftr-370	1864	34	developments	development	NOUN
ftr-370	1864	35	in	in	ADP
ftr-370	1864	36	federal	federal	ADJ
ftr-370	1864	37	income	income	NOUN
ftr-370	1864	38	taxation	taxation	NOUN
ftr-370	1864	39	365	365	NUM
ftr-370	1864	40	stockholders	stockholder	NOUN
ftr-370	1864	41	otherwise	otherwise	ADV
ftr-370	1864	42	qualifying	qualify	VERB
ftr-370	1864	43	under	under	ADP
ftr-370	1864	44	§	§	PROPN
ftr-370	1864	45	355	355	NUM
ftr-370	1864	46	will	will	AUX
ftr-370	1864	47	be	be	AUX
ftr-370	1864	48	treated	treat	VERB
ftr-370	1864	49	as	as	ADP
ftr-370	1864	50	boot	boot	NOUN
ftr-370	1864	51	taxable	taxable	ADJ
ftr-370	1864	52	to	to	ADP
ftr-370	1864	53	the	the	DET
ftr-370	1864	54	stockholders	stockholder	NOUN
ftr-370	1864	55	.	.	PUNCT
ftr-370	1865	1	generally	generally	ADV
ftr-370	1865	2	speaking	speak	VERB
ftr-370	1865	3	,	,	PUNCT
ftr-370	1865	4	the	the	DET
ftr-370	1865	5	temporary	temporary	ADJ
ftr-370	1865	6	regulations	regulation	NOUN
ftr-370	1865	7	provide	provide	VERB
ftr-370	1865	8	that	that	SCONJ
ftr-370	1865	9	the	the	DET
ftr-370	1865	10	hot	hot	ADJ
ftr-370	1865	11	stock	stock	NOUN
ftr-370	1865	12	of	of	ADP
ftr-370	1865	13	§	§	PROPN
ftr-370	1865	14	355(a)(3)(b	355(a)(3)(b	PROPN
ftr-370	1865	15	)	)	PUNCT
ftr-370	1865	16	rule	rule	NOUN
ftr-370	1865	17	does	do	AUX
ftr-370	1865	18	not	not	PART
ftr-370	1865	19	apply	apply	VERB
ftr-370	1865	20	to	to	ADP
ftr-370	1865	21	any	any	DET
ftr-370	1865	22	acquisition	acquisition	NOUN
ftr-370	1865	23	of	of	ADP
ftr-370	1865	24	stock	stock	NOUN
ftr-370	1865	25	of	of	ADP
ftr-370	1865	26	controlled	control	VERB
ftr-370	1865	27	where	where	SCONJ
ftr-370	1865	28	controlled	control	VERB
ftr-370	1865	29	is	be	AUX
ftr-370	1865	30	a	a	DET
ftr-370	1865	31	dsag	dsag	NOUN
ftr-370	1865	32	[	[	X
ftr-370	1865	33	separate	separate	ADJ
ftr-370	1865	34	affiliated	affiliated	ADJ
ftr-370	1865	35	group	group	NOUN
ftr-370	1865	36	of	of	ADP
ftr-370	1865	37	the	the	DET
ftr-370	1865	38	distributing	distribute	VERB
ftr-370	1865	39	corporation	corporation	NOUN
ftr-370	1865	40	]	]	PUNCT
ftr-370	1865	41	member	member	NOUN
ftr-370	1865	42	at	at	ADP
ftr-370	1865	43	any	any	DET
ftr-370	1865	44	time	time	NOUN
ftr-370	1865	45	after	after	ADP
ftr-370	1865	46	the	the	DET
ftr-370	1865	47	acquisition	acquisition	NOUN
ftr-370	1865	48	(	(	PUNCT
ftr-370	1865	49	but	but	CCONJ
ftr-370	1865	50	prior	prior	ADV
ftr-370	1865	51	to	to	ADP
ftr-370	1865	52	the	the	DET
ftr-370	1865	53	distribution	distribution	NOUN
ftr-370	1865	54	of	of	ADP
ftr-370	1865	55	controlled	control	VERB
ftr-370	1865	56	)	)	PUNCT
ftr-370	1865	57	.	.	PUNCT
ftr-370	1866	1	transfers	transfer	NOUN
ftr-370	1866	2	of	of	ADP
ftr-370	1866	3	controlled	control	VERB
ftr-370	1866	4	stock	stock	NOUN
ftr-370	1866	5	owned	own	VERB
ftr-370	1866	6	by	by	ADP
ftr-370	1866	7	dsag	dsag	NOUN
ftr-370	1866	8	members	member	NOUN
ftr-370	1866	9	immediately	immediately	ADV
ftr-370	1866	10	before	before	ADV
ftr-370	1866	11	and	and	CCONJ
ftr-370	1866	12	immediately	immediately	ADV
ftr-370	1866	13	after	after	SCONJ
ftr-370	1866	14	the	the	DET
ftr-370	1866	15	transfer	transfer	NOUN
ftr-370	1866	16	are	be	AUX
ftr-370	1866	17	disregarded	disregard	VERB
ftr-370	1866	18	and	and	CCONJ
ftr-370	1866	19	are	be	AUX
ftr-370	1866	20	not	not	PART
ftr-370	1866	21	treated	treat	VERB
ftr-370	1866	22	as	as	ADP
ftr-370	1866	23	acquisitions	acquisition	NOUN
ftr-370	1866	24	for	for	ADP
ftr-370	1866	25	purposes	purpose	NOUN
ftr-370	1866	26	of	of	ADP
ftr-370	1866	27	the	the	DET
ftr-370	1866	28	hot	hot	ADJ
ftr-370	1866	29	stock	stock	NOUN
ftr-370	1866	30	rule	rule	NOUN
ftr-370	1866	31	.	.	PUNCT
ftr-370	1867	1	(	(	PUNCT
ftr-370	1867	2	prop	prop	NOUN
ftr-370	1867	3	.	.	PUNCT
ftr-370	1868	1	reg	reg	NOUN
ftr-370	1868	2	.	.	PUNCT
ftr-370	1869	1	§	§	PROPN
ftr-370	1869	2	1.3553(b)(1)(ii	1.3553(b)(1)(ii	NUM
ftr-370	1869	3	)	)	PUNCT
ftr-370	1869	4	would	would	AUX
ftr-370	1869	5	apply	apply	VERB
ftr-370	1869	6	a	a	DET
ftr-370	1869	7	similar	similar	ADJ
ftr-370	1869	8	rule	rule	NOUN
ftr-370	1869	9	for	for	ADP
ftr-370	1869	10	purposes	purpose	NOUN
ftr-370	1869	11	of	of	ADP
ftr-370	1869	12	the	the	DET
ftr-370	1869	13	atb	atb	NOUN
ftr-370	1869	14	requirement	requirement	NOUN
ftr-370	1869	15	.	.	PUNCT
ftr-370	1869	16	)	)	PUNCT
ftr-370	1870	1	the	the	DET
ftr-370	1870	2	temporary	temporary	ADJ
ftr-370	1870	3	regulations	regulation	NOUN
ftr-370	1870	4	also	also	ADV
ftr-370	1870	5	incorporate	incorporate	VERB
ftr-370	1870	6	the	the	DET
ftr-370	1870	7	exception	exception	NOUN
ftr-370	1870	8	of	of	ADP
ftr-370	1870	9	former	former	ADJ
ftr-370	1870	10	reg	reg	NOUN
ftr-370	1870	11	.	.	PUNCT
ftr-370	1871	1	§	§	PROPN
ftr-370	1871	2	1.355	1.355	NUM
ftr-370	1871	3	-	-	SYM
ftr-370	1871	4	2(g	2(g	NUM
ftr-370	1871	5	)	)	PUNCT
ftr-370	1871	6	,	,	PUNCT
ftr-370	1871	7	which	which	PRON
ftr-370	1871	8	provides	provide	VERB
ftr-370	1871	9	that	that	SCONJ
ftr-370	1871	10	the	the	DET
ftr-370	1871	11	hot	hot	ADJ
ftr-370	1871	12	stock	stock	NOUN
ftr-370	1871	13	rule	rule	NOUN
ftr-370	1871	14	does	do	AUX
ftr-370	1871	15	not	not	PART
ftr-370	1871	16	apply	apply	VERB
ftr-370	1871	17	to	to	ADP
ftr-370	1871	18	acquisitions	acquisition	NOUN
ftr-370	1871	19	of	of	ADP
ftr-370	1871	20	controlled	control	VERB
ftr-370	1871	21	stock	stock	NOUN
ftr-370	1871	22	by	by	ADP
ftr-370	1871	23	distributing	distribute	VERB
ftr-370	1871	24	from	from	ADP
ftr-370	1871	25	a	a	DET
ftr-370	1871	26	member	member	NOUN
ftr-370	1871	27	of	of	ADP
ftr-370	1871	28	the	the	DET
ftr-370	1871	29	affiliated	affiliated	ADJ
ftr-370	1871	30	group	group	NOUN
ftr-370	1871	31	(	(	PUNCT
ftr-370	1871	32	as	as	SCONJ
ftr-370	1871	33	defined	define	VERB
ftr-370	1871	34	in	in	ADP
ftr-370	1871	35	reg	reg	NOUN
ftr-370	1871	36	.	.	PUNCT
ftr-370	1872	1	§	§	PROPN
ftr-370	1872	2	1.355	1.355	NUM
ftr-370	1872	3	-	-	SYM
ftr-370	1872	4	3(b)(4)(iv	3(b)(4)(iv	NUM
ftr-370	1872	5	)	)	PUNCT
ftr-370	1872	6	)	)	PUNCT
ftr-370	1872	7	of	of	ADP
ftr-370	1872	8	which	which	DET
ftr-370	1872	9	distributing	distribute	VERB
ftr-370	1872	10	was	be	AUX
ftr-370	1872	11	a	a	DET
ftr-370	1872	12	member	member	NOUN
ftr-370	1872	13	.	.	PUNCT
ftr-370	1873	1	the	the	DET
ftr-370	1873	2	regulations	regulation	NOUN
ftr-370	1873	3	generally	generally	ADV
ftr-370	1873	4	apply	apply	VERB
ftr-370	1873	5	to	to	ADP
ftr-370	1873	6	distributions	distribution	NOUN
ftr-370	1873	7	occurring	occur	VERB
ftr-370	1873	8	after	after	ADP
ftr-370	1873	9	december	december	PROPN
ftr-370	1873	10	15	15	NUM
ftr-370	1873	11	,	,	PUNCT
ftr-370	1873	12	2008	2008	NUM
ftr-370	1873	13	,	,	PUNCT
ftr-370	1873	14	but	but	CCONJ
ftr-370	1873	15	there	there	PRON
ftr-370	1873	16	are	be	VERB
ftr-370	1873	17	a	a	DET
ftr-370	1873	18	number	number	NOUN
ftr-370	1873	19	of	of	ADP
ftr-370	1873	20	transition	transition	NOUN
ftr-370	1873	21	rules	rule	NOUN
ftr-370	1873	22	.	.	PUNCT
ftr-370	1874	1	taxpayers	taxpayer	NOUN
ftr-370	1874	2	also	also	ADV
ftr-370	1874	3	may	may	AUX
ftr-370	1874	4	elect	elect	VERB
ftr-370	1874	5	to	to	PART
ftr-370	1874	6	apply	apply	VERB
ftr-370	1874	7	the	the	DET
ftr-370	1874	8	regulations	regulation	NOUN
ftr-370	1874	9	to	to	ADP
ftr-370	1874	10	distributions	distribution	NOUN
ftr-370	1874	11	made	make	VERB
ftr-370	1874	12	after	after	ADP
ftr-370	1874	13	may	may	PROPN
ftr-370	1874	14	17	17	NUM
ftr-370	1874	15	,	,	PUNCT
ftr-370	1874	16	2006	2006	NUM
ftr-370	1874	17	.	.	PUNCT
ftr-370	1875	1	a.	a.	NOUN
ftr-370	1875	2	reg-150670	reg-150670	PROPN
ftr-370	1875	3	-	-	PUNCT
ftr-370	1875	4	07	07	NUM
ftr-370	1875	5	,	,	PUNCT
ftr-370	1875	6	guidance	guidance	NOUN
ftr-370	1875	7	regarding	regard	VERB
ftr-370	1875	8	the	the	DET
ftr-370	1875	9	treatment	treatment	NOUN
ftr-370	1875	10	of	of	ADP
ftr-370	1875	11	stock	stock	NOUN
ftr-370	1875	12	of	of	ADP
ftr-370	1875	13	a	a	DET
ftr-370	1875	14	controlled	control	VERB
ftr-370	1875	15	corporation	corporation	NOUN
ftr-370	1875	16	under	under	ADP
ftr-370	1875	17	section	section	NOUN
ftr-370	1875	18	355(a)(3)(b	355(a)(3)(b	NUM
ftr-370	1875	19	)	)	PUNCT
ftr-370	1875	20	,	,	PUNCT
ftr-370	1875	21	73	73	NUM
ftr-370	1875	22	f.r	f.r	NOUN
ftr-370	1875	23	.	.	PROPN
ftr-370	1875	24	75979	75979	NUM
ftr-370	1875	25	(	(	PUNCT
ftr-370	1875	26	12/15/08	12/15/08	PROPN
ftr-370	1875	27	)	)	PUNCT
ftr-370	1875	28	.	.	PUNCT
ftr-370	1876	1	the	the	DET
ftr-370	1876	2	temporary	temporary	ADJ
ftr-370	1876	3	regulations	regulation	NOUN
ftr-370	1876	4	are	be	AUX
ftr-370	1876	5	also	also	ADV
ftr-370	1876	6	published	publish	VERB
ftr-370	1876	7	as	as	ADP
ftr-370	1876	8	proposed	propose	VERB
ftr-370	1876	9	regulations	regulation	NOUN
ftr-370	1876	10	.	.	PUNCT
ftr-370	1877	1	g.	g.	PROPN
ftr-370	1877	2	affiliated	affiliate	VERB
ftr-370	1877	3	corporations	corporation	NOUN
ftr-370	1877	4	and	and	CCONJ
ftr-370	1877	5	consolidated	consolidated	ADJ
ftr-370	1877	6	returns	return	NOUN
ftr-370	1877	7	1	1	NUM
ftr-370	1877	8	.	.	X
ftr-370	1877	9	twenty	twenty	NUM
ftr-370	1877	10	-	-	PUNCT
ftr-370	1877	11	two	two	NUM
ftr-370	1877	12	years	year	NOUN
ftr-370	1877	13	after	after	SCONJ
ftr-370	1877	14	the	the	DET
ftr-370	1877	15	authorizing	authorize	VERB
ftr-370	1877	16	statute	statute	NOUN
ftr-370	1877	17	was	be	AUX
ftr-370	1877	18	enacted	enact	VERB
ftr-370	1877	19	,	,	PUNCT
ftr-370	1877	20	the	the	DET
ftr-370	1877	21	treasury	treasury	NOUN
ftr-370	1877	22	and	and	CCONJ
ftr-370	1877	23	irs	irs	PROPN
ftr-370	1877	24	propose	propose	VERB
ftr-370	1877	25	regulations	regulation	NOUN
ftr-370	1877	26	to	to	PART
ftr-370	1877	27	prevent	prevent	VERB
ftr-370	1877	28	triple	triple	ADJ
ftr-370	1877	29	taxation	taxation	NOUN
ftr-370	1877	30	resulting	result	VERB
ftr-370	1877	31	from	from	ADP
ftr-370	1877	32	sales	sale	NOUN
ftr-370	1877	33	,	,	PUNCT
ftr-370	1877	34	exchanges	exchange	NOUN
ftr-370	1877	35	and	and	CCONJ
ftr-370	1877	36	distributions	distribution	NOUN
ftr-370	1877	37	of	of	ADP
ftr-370	1877	38	corporate	corporate	ADJ
ftr-370	1877	39	stock	stock	NOUN
ftr-370	1877	40	resulting	result	VERB
ftr-370	1877	41	from	from	ADP
ftr-370	1877	42	general	general	ADJ
ftr-370	1877	43	utilities	utility	NOUN
ftr-370	1877	44	repeal	repeal	PROPN
ftr-370	1877	45	.	.	PUNCT
ftr-370	1878	1	reg-143544	reg-143544	PROPN
ftr-370	1878	2	-	-	PUNCT
ftr-370	1878	3	04	04	NUM
ftr-370	1878	4	,	,	PUNCT
ftr-370	1878	5	regulations	regulation	NOUN
ftr-370	1878	6	enabling	enable	VERB
ftr-370	1878	7	elections	election	NOUN
ftr-370	1878	8	for	for	ADP
ftr-370	1878	9	certain	certain	ADJ
ftr-370	1878	10	transactions	transaction	NOUN
ftr-370	1878	11	under	under	ADP
ftr-370	1878	12	section	section	NOUN
ftr-370	1878	13	336(e	336(e	PROPN
ftr-370	1878	14	)	)	PUNCT
ftr-370	1878	15	,	,	PUNCT
ftr-370	1878	16	73	73	NUM
ftr-370	1878	17	f.r	f.r	NOUN
ftr-370	1878	18	.	.	NOUN
ftr-370	1878	19	49965	49965	NUM
ftr-370	1878	20	(	(	PUNCT
ftr-370	1878	21	8/25/08	8/25/08	NUM
ftr-370	1878	22	)	)	PUNCT
ftr-370	1878	23	.	.	PUNCT
ftr-370	1879	1	the	the	DET
ftr-370	1879	2	irs	irs	PROPN
ftr-370	1879	3	has	have	AUX
ftr-370	1879	4	published	publish	VERB
ftr-370	1879	5	proposed	propose	VERB
ftr-370	1879	6	regulations	regulation	NOUN
ftr-370	1879	7	under	under	ADP
ftr-370	1879	8	§	§	PROPN
ftr-370	1879	9	336(e	336(e	PROPN
ftr-370	1879	10	)	)	PUNCT
ftr-370	1879	11	.	.	PUNCT
ftr-370	1880	1	section	section	PROPN
ftr-370	1880	2	336(e	336(e	PROPN
ftr-370	1880	3	)	)	PUNCT
ftr-370	1880	4	,	,	PUNCT
ftr-370	1880	5	enacted	enact	VERB
ftr-370	1880	6	as	as	ADP
ftr-370	1880	7	part	part	NOUN
ftr-370	1880	8	of	of	ADP
ftr-370	1880	9	the	the	DET
ftr-370	1880	10	tra	tra	NOUN
ftr-370	1880	11	1986	1986	NUM
ftr-370	1880	12	repealing	repeal	VERB
ftr-370	1880	13	the	the	DET
ftr-370	1880	14	general	general	ADJ
ftr-370	1880	15	utilities	utility	NOUN
ftr-370	1880	16	doctrine	doctrine	NOUN
ftr-370	1880	17	,	,	PUNCT
ftr-370	1880	18	authorizes	authorize	VERB
ftr-370	1880	19	regulations	regulation	NOUN
ftr-370	1880	20	allowing	allow	VERB
ftr-370	1880	21	a	a	DET
ftr-370	1880	22	corporation	corporation	NOUN
ftr-370	1880	23	that	that	PRON
ftr-370	1880	24	sells	sell	VERB
ftr-370	1880	25	,	,	PUNCT
ftr-370	1880	26	exchanges	exchange	NOUN
ftr-370	1880	27	,	,	PUNCT
ftr-370	1880	28	or	or	CCONJ
ftr-370	1880	29	distributes	distribute	VERB
ftr-370	1880	30	stock	stock	NOUN
ftr-370	1880	31	in	in	ADP
ftr-370	1880	32	another	another	DET
ftr-370	1880	33	corporation	corporation	NOUN
ftr-370	1880	34	(	(	PUNCT
ftr-370	1880	35	target	target	NOUN
ftr-370	1880	36	)	)	PUNCT
ftr-370	1880	37	meeting	meet	VERB
ftr-370	1880	38	the	the	DET
ftr-370	1880	39	requirements	requirement	NOUN
ftr-370	1880	40	of	of	ADP
ftr-370	1880	41	§	§	PROPN
ftr-370	1880	42	1504(a)(2	1504(a)(2	NUM
ftr-370	1880	43	)	)	PUNCT
ftr-370	1880	44	to	to	PART
ftr-370	1880	45	elect	elect	VERB
ftr-370	1880	46	to	to	PART
ftr-370	1880	47	treat	treat	VERB
ftr-370	1880	48	the	the	DET
ftr-370	1880	49	disposition	disposition	NOUN
ftr-370	1880	50	as	as	ADP
ftr-370	1880	51	a	a	DET
ftr-370	1880	52	sale	sale	NOUN
ftr-370	1880	53	of	of	ADP
ftr-370	1880	54	all	all	PRON
ftr-370	1880	55	of	of	ADP
ftr-370	1880	56	target	target	NOUN
ftr-370	1880	57	’s	’s	PART
ftr-370	1880	58	underlying	underlie	VERB
ftr-370	1880	59	assets	asset	NOUN
ftr-370	1880	60	in	in	ADP
ftr-370	1880	61	lieu	lieu	NOUN
ftr-370	1880	62	of	of	ADP
ftr-370	1880	63	treating	treat	VERB
ftr-370	1880	64	it	it	PRON
ftr-370	1880	65	as	as	ADP
ftr-370	1880	66	sale	sale	NOUN
ftr-370	1880	67	,	,	PUNCT
ftr-370	1880	68	exchange	exchange	NOUN
ftr-370	1880	69	,	,	PUNCT
ftr-370	1880	70	or	or	CCONJ
ftr-370	1880	71	distribution	distribution	NOUN
ftr-370	1880	72	of	of	ADP
ftr-370	1880	73	stock	stock	NOUN
ftr-370	1880	74	,	,	PUNCT
ftr-370	1880	75	as	as	ADP
ftr-370	1880	76	under	under	ADP
ftr-370	1880	77	§	§	PROPN
ftr-370	1880	78	338(h)(10	338(h)(10	NUM
ftr-370	1880	79	)	)	PUNCT
ftr-370	1880	80	.	.	PUNCT
ftr-370	1881	1	the	the	DET
ftr-370	1881	2	purpose	purpose	NOUN
ftr-370	1881	3	of	of	ADP
ftr-370	1881	4	a	a	DET
ftr-370	1881	5	§	§	PROPN
ftr-370	1881	6	336(e	336(e	PROPN
ftr-370	1881	7	)	)	PUNCT
ftr-370	1881	8	election	election	NOUN
ftr-370	1881	9	is	be	AUX
ftr-370	1881	10	to	to	PART
ftr-370	1881	11	prevent	prevent	VERB
ftr-370	1881	12	creation	creation	NOUN
ftr-370	1881	13	of	of	ADP
ftr-370	1881	14	a	a	DET
ftr-370	1881	15	triple	triple	ADJ
ftr-370	1881	16	layer	layer	NOUN
ftr-370	1881	17	of	of	ADP
ftr-370	1881	18	taxation	taxation	NOUN
ftr-370	1881	19	—	—	PUNCT
ftr-370	1881	20	one	one	NUM
ftr-370	1881	21	at	at	ADP
ftr-370	1881	22	the	the	DET
ftr-370	1881	23	controlled	control	VERB
ftr-370	1881	24	corporation	corporation	NOUN
ftr-370	1881	25	level	level	NOUN
ftr-370	1881	26	,	,	PUNCT
ftr-370	1881	27	one	one	NUM
ftr-370	1881	28	at	at	ADP
ftr-370	1881	29	the	the	DET
ftr-370	1881	30	distributing	distribute	VERB
ftr-370	1881	31	corporation	corporation	NOUN
ftr-370	1881	32	level	level	NOUN
ftr-370	1881	33	and	and	CCONJ
ftr-370	1881	34	,	,	PUNCT
ftr-370	1881	35	ultimately	ultimately	ADV
ftr-370	1881	36	,	,	PUNCT
ftr-370	1881	37	one	one	NUM
ftr-370	1881	38	at	at	ADP
ftr-370	1881	39	the	the	DET
ftr-370	1881	40	shareholder	shareholder	NOUN
ftr-370	1881	41	level	level	NOUN
ftr-370	1881	42	.	.	PUNCT
ftr-370	1882	1	prop	prop	NOUN
ftr-370	1882	2	.	.	PUNCT
ftr-370	1882	3	regs	regs	PROPN
ftr-370	1882	4	.	.	PUNCT
ftr-370	1883	1	§	§	PROPN
ftr-370	1883	2	§	§	PROPN
ftr-370	1883	3	1.336	1.336	NUM
ftr-370	1883	4	-	-	SYM
ftr-370	1883	5	0	0	NUM
ftr-370	1883	6	through	through	ADP
ftr-370	1883	7	1.336	1.336	NUM
ftr-370	1883	8	-	-	SYM
ftr-370	1883	9	5	5	NUM
ftr-370	1883	10	,	,	PUNCT
ftr-370	1883	11	when	when	SCONJ
ftr-370	1883	12	finalized	finalize	VERB
ftr-370	1883	13	,	,	PUNCT
ftr-370	1883	14	will	will	AUX
ftr-370	1883	15	provide	provide	VERB
ftr-370	1883	16	the	the	DET
ftr-370	1883	17	requirements	requirement	NOUN
ftr-370	1883	18	and	and	CCONJ
ftr-370	1883	19	mechanics	mechanic	NOUN
ftr-370	1883	20	for	for	ADP
ftr-370	1883	21	,	,	PUNCT
ftr-370	1883	22	and	and	CCONJ
ftr-370	1883	23	consequences	consequence	NOUN
ftr-370	1883	24	of	of	ADP
ftr-370	1883	25	,	,	PUNCT
ftr-370	1883	26	treating	treat	VERB
ftr-370	1883	27	a	a	DET
ftr-370	1883	28	stock	stock	NOUN
ftr-370	1883	29	sale	sale	NOUN
ftr-370	1883	30	,	,	PUNCT
ftr-370	1883	31	exchange	exchange	NOUN
ftr-370	1883	32	,	,	PUNCT
ftr-370	1883	33	or	or	CCONJ
ftr-370	1883	34	distribution	distribution	NOUN
ftr-370	1883	35	that	that	PRON
ftr-370	1883	36	would	would	AUX
ftr-370	1883	37	not	not	PART
ftr-370	1883	38	otherwise	otherwise	ADV
ftr-370	1883	39	be	be	AUX
ftr-370	1883	40	eligible	eligible	ADJ
ftr-370	1883	41	for	for	ADP
ftr-370	1883	42	a	a	DET
ftr-370	1883	43	§	§	ADJ
ftr-370	1883	44	338	338	NUM
ftr-370	1883	45	election	election	NOUN
ftr-370	1883	46	.	.	PUNCT
ftr-370	1884	1	under	under	ADP
ftr-370	1884	2	the	the	DET
ftr-370	1884	3	proposed	propose	VERB
ftr-370	1884	4	regulations	regulation	NOUN
ftr-370	1884	5	,	,	PUNCT
ftr-370	1884	6	the	the	DET
ftr-370	1884	7	results	result	NOUN
ftr-370	1884	8	of	of	ADP
ftr-370	1884	9	a	a	DET
ftr-370	1884	10	§	§	PROPN
ftr-370	1884	11	336(e	336(e	PROPN
ftr-370	1884	12	)	)	PUNCT
ftr-370	1884	13	election	election	NOUN
ftr-370	1884	14	generally	generally	ADV
ftr-370	1884	15	are	be	AUX
ftr-370	1884	16	the	the	DET
ftr-370	1884	17	same	same	ADJ
ftr-370	1884	18	(	(	PUNCT
ftr-370	1884	19	with	with	ADP
ftr-370	1884	20	certain	certain	ADJ
ftr-370	1884	21	exceptions	exception	NOUN
ftr-370	1884	22	)	)	PUNCT
ftr-370	1884	23	as	as	ADP
ftr-370	1884	24	those	those	PRON
ftr-370	1884	25	of	of	ADP
ftr-370	1884	26	a	a	DET
ftr-370	1884	27	§	§	PROPN
ftr-370	1884	28	338(h)(10	338(h)(10	NUM
ftr-370	1884	29	)	)	PUNCT
ftr-370	1884	30	election	election	NOUN
ftr-370	1884	31	.	.	PUNCT
ftr-370	1885	1	the	the	DET
ftr-370	1885	2	structure	structure	NOUN
ftr-370	1885	3	of	of	ADP
ftr-370	1885	4	the	the	DET
ftr-370	1885	5	366	366	NUM
ftr-370	1885	6	florida	florida	PROPN
ftr-370	1885	7	tax	tax	NOUN
ftr-370	1885	8	review	review	NOUN
ftr-370	1885	9	[	[	X
ftr-370	1885	10	vol	vol	NOUN
ftr-370	1885	11	.	.	PUNCT
ftr-370	1886	1	9	9	NUM
ftr-370	1886	2	:	:	PUNCT
ftr-370	1886	3	si	si	PROPN
ftr-370	1886	4	proposed	propose	VERB
ftr-370	1886	5	regulations	regulation	NOUN
ftr-370	1886	6	resembles	resemble	VERB
ftr-370	1886	7	the	the	DET
ftr-370	1886	8	§	§	PROPN
ftr-370	1886	9	338(h)(10	338(h)(10	NUM
ftr-370	1886	10	)	)	PUNCT
ftr-370	1886	11	regulations	regulation	NOUN
ftr-370	1886	12	regarding	regard	VERB
ftr-370	1886	13	the	the	DET
ftr-370	1886	14	allocation	allocation	NOUN
ftr-370	1886	15	of	of	ADP
ftr-370	1886	16	consideration	consideration	NOUN
ftr-370	1886	17	,	,	PUNCT
ftr-370	1886	18	application	application	NOUN
ftr-370	1886	19	of	of	ADP
ftr-370	1886	20	the	the	DET
ftr-370	1886	21	asset	asset	NOUN
ftr-370	1886	22	and	and	CCONJ
ftr-370	1886	23	stock	stock	NOUN
ftr-370	1886	24	consistency	consistency	NOUN
ftr-370	1886	25	rules	rule	NOUN
ftr-370	1886	26	,	,	PUNCT
ftr-370	1886	27	treatment	treatment	NOUN
ftr-370	1886	28	of	of	ADP
ftr-370	1886	29	minority	minority	NOUN
ftr-370	1886	30	shareholders	shareholder	NOUN
ftr-370	1886	31	,	,	PUNCT
ftr-370	1886	32	and	and	CCONJ
ftr-370	1886	33	the	the	DET
ftr-370	1886	34	availability	availability	NOUN
ftr-370	1886	35	of	of	ADP
ftr-370	1886	36	the	the	DET
ftr-370	1886	37	§	§	ADJ
ftr-370	1886	38	453	453	NUM
ftr-370	1886	39	installment	installment	NOUN
ftr-370	1886	40	method	method	NOUN
ftr-370	1886	41	,	,	PUNCT
ftr-370	1886	42	although	although	SCONJ
ftr-370	1886	43	certain	certain	ADJ
ftr-370	1886	44	definitions	definition	NOUN
ftr-370	1886	45	and	and	CCONJ
ftr-370	1886	46	concepts	concept	NOUN
ftr-370	1886	47	differ	differ	VERB
ftr-370	1886	48	to	to	PART
ftr-370	1886	49	reflect	reflect	VERB
ftr-370	1886	50	differences	difference	NOUN
ftr-370	1886	51	between	between	ADP
ftr-370	1886	52	§	§	PROPN
ftr-370	1886	53	336	336	NUM
ftr-370	1886	54	and	and	CCONJ
ftr-370	1886	55	§	§	PROPN
ftr-370	1886	56	338(h)(10	338(h)(10	NUM
ftr-370	1886	57	)	)	PUNCT
ftr-370	1886	58	.	.	PUNCT
ftr-370	1887	1	unlike	unlike	ADP
ftr-370	1887	2	under	under	ADP
ftr-370	1887	3	§	§	PROPN
ftr-370	1887	4	338(h)(10	338(h)(10	NUM
ftr-370	1887	5	)	)	PUNCT
ftr-370	1887	6	,	,	PUNCT
ftr-370	1887	7	however	however	ADV
ftr-370	1887	8	,	,	PUNCT
ftr-370	1887	9	a	a	DET
ftr-370	1887	10	§	§	PROPN
ftr-370	1887	11	336(e	336(e	PROPN
ftr-370	1887	12	)	)	PUNCT
ftr-370	1887	13	election	election	NOUN
ftr-370	1887	14	is	be	AUX
ftr-370	1887	15	a	a	DET
ftr-370	1887	16	unilateral	unilateral	ADJ
ftr-370	1887	17	election	election	NOUN
ftr-370	1887	18	by	by	ADP
ftr-370	1887	19	the	the	DET
ftr-370	1887	20	seller	seller	NOUN
ftr-370	1887	21	.	.	PUNCT
ftr-370	1888	1	a	a	DET
ftr-370	1888	2	transaction	transaction	NOUN
ftr-370	1888	3	that	that	PRON
ftr-370	1888	4	meets	meet	VERB
ftr-370	1888	5	the	the	DET
ftr-370	1888	6	definition	definition	NOUN
ftr-370	1888	7	of	of	ADP
ftr-370	1888	8	both	both	CCONJ
ftr-370	1888	9	a	a	DET
ftr-370	1888	10	qualified	qualified	ADJ
ftr-370	1888	11	stock	stock	NOUN
ftr-370	1888	12	disposition	disposition	NOUN
ftr-370	1888	13	and	and	CCONJ
ftr-370	1888	14	a	a	DET
ftr-370	1888	15	qualified	qualified	ADJ
ftr-370	1888	16	stock	stock	NOUN
ftr-370	1888	17	purchase	purchase	NOUN
ftr-370	1888	18	under	under	ADP
ftr-370	1888	19	§	§	PROPN
ftr-370	1888	20	338(d)(3	338(d)(3	NUM
ftr-370	1888	21	)	)	PUNCT
ftr-370	1888	22	generally	generally	ADV
ftr-370	1888	23	will	will	AUX
ftr-370	1888	24	be	be	AUX
ftr-370	1888	25	treated	treat	VERB
ftr-370	1888	26	only	only	ADV
ftr-370	1888	27	as	as	ADP
ftr-370	1888	28	a	a	DET
ftr-370	1888	29	qualified	qualified	ADJ
ftr-370	1888	30	stock	stock	NOUN
ftr-370	1888	31	purchase	purchase	NOUN
ftr-370	1888	32	and	and	CCONJ
ftr-370	1888	33	does	do	AUX
ftr-370	1888	34	not	not	PART
ftr-370	1888	35	qualify	qualify	VERB
ftr-370	1888	36	for	for	ADP
ftr-370	1888	37	a	a	DET
ftr-370	1888	38	§	§	ADJ
ftr-370	1888	39	336(e	336(e	PROPN
ftr-370	1888	40	)	)	PUNCT
ftr-370	1888	41	election	election	NOUN
ftr-370	1888	42	.	.	PUNCT
ftr-370	1889	1	prop	prop	NOUN
ftr-370	1889	2	.	.	PUNCT
ftr-370	1890	1	reg	reg	PROPN
ftr-370	1890	2	.	.	PUNCT
ftr-370	1891	1	§	§	PROPN
ftr-370	1891	2	1.336	1.336	NUM
ftr-370	1891	3	-	-	PUNCT
ftr-370	1891	4	1(b)(5)(ii	1(b)(5)(ii	NUM
ftr-370	1891	5	)	)	PUNCT
ftr-370	1891	6	.	.	PUNCT
ftr-370	1892	1	•	•	NUM
ftr-370	1892	2	general	general	ADJ
ftr-370	1892	3	rules	rule	NOUN
ftr-370	1892	4	.	.	PUNCT
ftr-370	1893	1	a	a	DET
ftr-370	1893	2	qualified	qualified	ADJ
ftr-370	1893	3	stock	stock	NOUN
ftr-370	1893	4	disposition	disposition	NOUN
ftr-370	1893	5	for	for	ADP
ftr-370	1893	6	which	which	PRON
ftr-370	1893	7	a	a	DET
ftr-370	1893	8	§	§	PROPN
ftr-370	1893	9	336(e	336(e	PROPN
ftr-370	1893	10	)	)	PUNCT
ftr-370	1893	11	election	election	NOUN
ftr-370	1893	12	may	may	AUX
ftr-370	1893	13	be	be	AUX
ftr-370	1893	14	made	make	VERB
ftr-370	1893	15	is	be	AUX
ftr-370	1893	16	any	any	DET
ftr-370	1893	17	transaction	transaction	NOUN
ftr-370	1893	18	or	or	CCONJ
ftr-370	1893	19	series	series	NOUN
ftr-370	1893	20	of	of	ADP
ftr-370	1893	21	transactions	transaction	NOUN
ftr-370	1893	22	in	in	ADP
ftr-370	1893	23	which	which	PRON
ftr-370	1893	24	stock	stock	NOUN
ftr-370	1893	25	meeting	meet	VERB
ftr-370	1893	26	the	the	DET
ftr-370	1893	27	requirements	requirement	NOUN
ftr-370	1893	28	of	of	ADP
ftr-370	1893	29	§	§	PROPN
ftr-370	1893	30	1504(a)(2	1504(a)(2	NUM
ftr-370	1893	31	)	)	PUNCT
ftr-370	1893	32	of	of	ADP
ftr-370	1893	33	a	a	DET
ftr-370	1893	34	domestic	domestic	ADJ
ftr-370	1893	35	corporation	corporation	NOUN
ftr-370	1893	36	is	be	AUX
ftr-370	1893	37	either	either	CCONJ
ftr-370	1893	38	sold	sell	VERB
ftr-370	1893	39	,	,	PUNCT
ftr-370	1893	40	exchanged	exchange	VERB
ftr-370	1893	41	,	,	PUNCT
ftr-370	1893	42	or	or	CCONJ
ftr-370	1893	43	distributed	distribute	VERB
ftr-370	1893	44	,	,	PUNCT
ftr-370	1893	45	or	or	CCONJ
ftr-370	1893	46	any	any	DET
ftr-370	1893	47	combination	combination	NOUN
ftr-370	1893	48	thereof	thereof	ADV
ftr-370	1893	49	,	,	PUNCT
ftr-370	1893	50	by	by	ADP
ftr-370	1893	51	another	another	DET
ftr-370	1893	52	domestic	domestic	ADJ
ftr-370	1893	53	corporation	corporation	NOUN
ftr-370	1893	54	in	in	ADP
ftr-370	1893	55	a	a	DET
ftr-370	1893	56	disposition	disposition	NOUN
ftr-370	1893	57	(	(	PUNCT
ftr-370	1893	58	as	as	SCONJ
ftr-370	1893	59	defined	define	VERB
ftr-370	1893	60	in	in	ADP
ftr-370	1893	61	prop	prop	NOUN
ftr-370	1893	62	.	.	PUNCT
ftr-370	1894	1	reg	reg	NOUN
ftr-370	1894	2	.	.	PUNCT
ftr-370	1895	1	§	§	PROPN
ftr-370	1895	2	1.336	1.336	NUM
ftr-370	1895	3	-	-	SYM
ftr-370	1895	4	1(b)(4	1(b)(4	NUM
ftr-370	1895	5	)	)	PUNCT
ftr-370	1895	6	)	)	PUNCT
ftr-370	1895	7	,	,	PUNCT
ftr-370	1895	8	during	during	ADP
ftr-370	1895	9	the	the	DET
ftr-370	1895	10	12	12	NUM
ftr-370	1895	11	-	-	PUNCT
ftr-370	1895	12	month	month	NOUN
ftr-370	1895	13	disposition	disposition	NOUN
ftr-370	1895	14	period	period	NOUN
ftr-370	1895	15	(	(	PUNCT
ftr-370	1895	16	as	as	SCONJ
ftr-370	1895	17	defined	define	VERB
ftr-370	1895	18	in	in	ADP
ftr-370	1895	19	prop	prop	NOUN
ftr-370	1895	20	.	.	PUNCT
ftr-370	1896	1	reg	reg	NOUN
ftr-370	1896	2	.	.	PUNCT
ftr-370	1897	1	§	§	PROPN
ftr-370	1897	2	1.336	1.336	NUM
ftr-370	1897	3	-	-	SYM
ftr-370	1897	4	1(b)(5	1(b)(5	NUM
ftr-370	1897	5	)	)	PUNCT
ftr-370	1897	6	)	)	PUNCT
ftr-370	1897	7	.	.	PUNCT
ftr-370	1898	1	(	(	PUNCT
ftr-370	1898	2	all	all	DET
ftr-370	1898	3	members	member	NOUN
ftr-370	1898	4	of	of	ADP
ftr-370	1898	5	a	a	DET
ftr-370	1898	6	consolidated	consolidated	ADJ
ftr-370	1898	7	group	group	NOUN
ftr-370	1898	8	are	be	AUX
ftr-370	1898	9	treated	treat	VERB
ftr-370	1898	10	as	as	ADP
ftr-370	1898	11	a	a	DET
ftr-370	1898	12	single	single	ADJ
ftr-370	1898	13	transferor	transferor	NOUN
ftr-370	1898	14	.	.	PUNCT
ftr-370	1899	1	prop	prop	NOUN
ftr-370	1899	2	.	.	PUNCT
ftr-370	1900	1	reg	reg	PROPN
ftr-370	1900	2	.	.	PUNCT
ftr-370	1901	1	§	§	PROPN
ftr-370	1901	2	1.336	1.336	NUM
ftr-370	1901	3	-	-	PUNCT
ftr-370	1901	4	2(g)(2	2(g)(2	NUM
ftr-370	1901	5	)	)	PUNCT
ftr-370	1901	6	)	)	PUNCT
ftr-370	1901	7	.	.	PUNCT
ftr-370	1902	1	stock	stock	NOUN
ftr-370	1902	2	transferred	transfer	VERB
ftr-370	1902	3	to	to	ADP
ftr-370	1902	4	a	a	DET
ftr-370	1902	5	related	related	ADJ
ftr-370	1902	6	party	party	NOUN
ftr-370	1902	7	(	(	PUNCT
ftr-370	1902	8	determined	determine	VERB
ftr-370	1902	9	after	after	ADP
ftr-370	1902	10	the	the	DET
ftr-370	1902	11	transfer	transfer	NOUN
ftr-370	1902	12	)	)	PUNCT
ftr-370	1902	13	is	be	AUX
ftr-370	1902	14	not	not	PART
ftr-370	1902	15	considered	consider	VERB
ftr-370	1902	16	in	in	ADP
ftr-370	1902	17	determining	determine	VERB
ftr-370	1902	18	whether	whether	SCONJ
ftr-370	1902	19	there	there	PRON
ftr-370	1902	20	has	have	AUX
ftr-370	1902	21	been	be	AUX
ftr-370	1902	22	a	a	DET
ftr-370	1902	23	qualified	qualified	ADJ
ftr-370	1902	24	stock	stock	NOUN
ftr-370	1902	25	disposition	disposition	NOUN
ftr-370	1902	26	.	.	PUNCT
ftr-370	1903	1	prop	prop	NOUN
ftr-370	1903	2	.	.	PUNCT
ftr-370	1904	1	reg	reg	PROPN
ftr-370	1904	2	.	.	PUNCT
ftr-370	1905	1	§	§	PROPN
ftr-370	1905	2	§	§	PROPN
ftr-370	1905	3	1.336	1.336	NUM
ftr-370	1905	4	-	-	SYM
ftr-370	1905	5	1(b)(4)(i)(c	1(b)(4)(i)(c	NUM
ftr-370	1905	6	)	)	PUNCT
ftr-370	1905	7	and	and	CCONJ
ftr-370	1905	8	1.3361(b)(5)(i	1.3361(b)(5)(i	NUM
ftr-370	1905	9	)	)	PUNCT
ftr-370	1905	10	.	.	PUNCT
ftr-370	1906	1	a	a	DET
ftr-370	1906	2	section	section	NOUN
ftr-370	1906	3	336(e	336(e	NUM
ftr-370	1906	4	)	)	PUNCT
ftr-370	1906	5	election	election	NOUN
ftr-370	1906	6	is	be	AUX
ftr-370	1906	7	available	available	ADJ
ftr-370	1906	8	for	for	ADP
ftr-370	1906	9	qualifying	qualify	VERB
ftr-370	1906	10	dispositions	disposition	NOUN
ftr-370	1906	11	of	of	ADP
ftr-370	1906	12	target	target	NOUN
ftr-370	1906	13	stock	stock	NOUN
ftr-370	1906	14	to	to	ADP
ftr-370	1906	15	non	non	ADJ
ftr-370	1906	16	-	-	ADJ
ftr-370	1906	17	corporate	corporate	ADJ
ftr-370	1906	18	transferees	transferee	NOUN
ftr-370	1906	19	,	,	PUNCT
ftr-370	1906	20	as	as	ADV
ftr-370	1906	21	well	well	ADV
ftr-370	1906	22	as	as	ADP
ftr-370	1906	23	to	to	ADP
ftr-370	1906	24	corporate	corporate	ADJ
ftr-370	1906	25	transferees	transferee	NOUN
ftr-370	1906	26	.	.	PUNCT
ftr-370	1907	1	prop	prop	NOUN
ftr-370	1907	2	.	.	PUNCT
ftr-370	1908	1	reg.§	reg.§	ADV
ftr-370	1908	2	1.336	1.336	NUM
ftr-370	1908	3	-	-	SYM
ftr-370	1908	4	1(b)(2	1(b)(2	NUM
ftr-370	1908	5	)	)	PUNCT
ftr-370	1908	6	however	however	ADV
ftr-370	1908	7	,	,	PUNCT
ftr-370	1908	8	the	the	DET
ftr-370	1908	9	election	election	NOUN
ftr-370	1908	10	is	be	AUX
ftr-370	1908	11	not	not	PART
ftr-370	1908	12	available	available	ADJ
ftr-370	1908	13	with	with	ADP
ftr-370	1908	14	respect	respect	NOUN
ftr-370	1908	15	to	to	ADP
ftr-370	1908	16	the	the	DET
ftr-370	1908	17	stock	stock	NOUN
ftr-370	1908	18	of	of	ADP
ftr-370	1908	19	an	an	DET
ftr-370	1908	20	s	s	NOUN
ftr-370	1908	21	corporation	corporation	NOUN
ftr-370	1908	22	.	.	PUNCT
ftr-370	1909	1	see	see	VERB
ftr-370	1909	2	prop	prop	NOUN
ftr-370	1909	3	.	.	PUNCT
ftr-370	1910	1	reg	reg	NOUN
ftr-370	1910	2	.	.	PUNCT
ftr-370	1911	1	§	§	PROPN
ftr-370	1911	2	1.336	1.336	NUM
ftr-370	1911	3	-	-	SYM
ftr-370	1911	4	1(b)(5	1(b)(5	NUM
ftr-370	1911	5	)	)	PUNCT
ftr-370	1911	6	.	.	PUNCT
ftr-370	1912	1	•	•	NUM
ftr-370	1912	2	because	because	SCONJ
ftr-370	1912	3	the	the	DET
ftr-370	1912	4	proposed	propose	VERB
ftr-370	1912	5	regulations	regulation	NOUN
ftr-370	1912	6	require	require	VERB
ftr-370	1912	7	only	only	ADV
ftr-370	1912	8	that	that	SCONJ
ftr-370	1912	9	stock	stock	NOUN
ftr-370	1912	10	meeting	meet	VERB
ftr-370	1912	11	the	the	DET
ftr-370	1912	12	requirements	requirement	NOUN
ftr-370	1912	13	of	of	ADP
ftr-370	1912	14	§	§	PROPN
ftr-370	1912	15	1504(a)(2	1504(a)(2	NUM
ftr-370	1912	16	)	)	PUNCT
ftr-370	1912	17	be	be	AUX
ftr-370	1912	18	transferred	transfer	VERB
ftr-370	1912	19	,	,	PUNCT
ftr-370	1913	1	the	the	DET
ftr-370	1913	2	transferor	transferor	NOUN
ftr-370	1913	3	(	(	PUNCT
ftr-370	1913	4	or	or	CCONJ
ftr-370	1913	5	a	a	DET
ftr-370	1913	6	member	member	NOUN
ftr-370	1913	7	of	of	ADP
ftr-370	1913	8	its	its	PRON
ftr-370	1913	9	consolidated	consolidated	ADJ
ftr-370	1913	10	group	group	NOUN
ftr-370	1913	11	)	)	PUNCT
ftr-370	1913	12	may	may	AUX
ftr-370	1913	13	retain	retain	VERB
ftr-370	1913	14	a	a	DET
ftr-370	1913	15	portion	portion	NOUN
ftr-370	1913	16	of	of	ADP
ftr-370	1913	17	the	the	DET
ftr-370	1913	18	target	target	NOUN
ftr-370	1913	19	stock	stock	NOUN
ftr-370	1913	20	.	.	PUNCT
ftr-370	1914	1	prop	prop	NOUN
ftr-370	1914	2	.	.	PUNCT
ftr-370	1915	1	reg	reg	PROPN
ftr-370	1915	2	.	.	PUNCT
ftr-370	1916	1	§	§	PROPN
ftr-370	1916	2	§	§	PROPN
ftr-370	1916	3	1.336	1.336	NUM
ftr-370	1916	4	-	-	PUNCT
ftr-370	1916	5	2(b)(1)(v	2(b)(1)(v	NUM
ftr-370	1916	6	)	)	PUNCT
ftr-370	1916	7	and	and	CCONJ
ftr-370	1916	8	1.336	1.336	NUM
ftr-370	1916	9	-	-	SYM
ftr-370	1916	10	2(b)(2)(iv	2(b)(2)(iv	NUM
ftr-370	1916	11	)	)	PUNCT
ftr-370	1916	12	.	.	PUNCT
ftr-370	1917	1	furthermore	furthermore	ADV
ftr-370	1917	2	,	,	PUNCT
ftr-370	1917	3	the	the	DET
ftr-370	1917	4	proposed	propose	VERB
ftr-370	1917	5	regulations	regulation	NOUN
ftr-370	1917	6	allow	allow	VERB
ftr-370	1917	7	amounts	amount	NOUN
ftr-370	1917	8	of	of	ADP
ftr-370	1917	9	target	target	NOUN
ftr-370	1917	10	stock	stock	NOUN
ftr-370	1917	11	transferred	transfer	VERB
ftr-370	1917	12	to	to	ADP
ftr-370	1917	13	different	different	ADJ
ftr-370	1917	14	transferees	transferee	NOUN
ftr-370	1917	15	,	,	PUNCT
ftr-370	1917	16	in	in	ADP
ftr-370	1917	17	different	different	ADJ
ftr-370	1917	18	types	type	NOUN
ftr-370	1917	19	of	of	ADP
ftr-370	1917	20	transactions	transaction	NOUN
ftr-370	1917	21	to	to	PART
ftr-370	1917	22	be	be	AUX
ftr-370	1917	23	aggregated	aggregate	VERB
ftr-370	1917	24	in	in	ADP
ftr-370	1917	25	determining	determine	VERB
ftr-370	1917	26	whether	whether	SCONJ
ftr-370	1917	27	there	there	PRON
ftr-370	1917	28	has	have	AUX
ftr-370	1917	29	been	be	AUX
ftr-370	1917	30	a	a	DET
ftr-370	1917	31	qualified	qualified	ADJ
ftr-370	1917	32	stock	stock	NOUN
ftr-370	1917	33	disposition	disposition	NOUN
ftr-370	1917	34	.	.	PUNCT
ftr-370	1918	1	for	for	ADP
ftr-370	1918	2	example	example	NOUN
ftr-370	1918	3	,	,	PUNCT
ftr-370	1918	4	the	the	DET
ftr-370	1918	5	sale	sale	NOUN
ftr-370	1918	6	of	of	ADP
ftr-370	1918	7	50	50	NUM
ftr-370	1918	8	percent	percent	NOUN
ftr-370	1918	9	of	of	ADP
ftr-370	1918	10	target	target	NOUN
ftr-370	1918	11	’s	’s	PART
ftr-370	1918	12	stock	stock	NOUN
ftr-370	1918	13	to	to	ADP
ftr-370	1918	14	an	an	DET
ftr-370	1918	15	unrelated	unrelated	ADJ
ftr-370	1918	16	person	person	NOUN
ftr-370	1918	17	and	and	CCONJ
ftr-370	1918	18	a	a	DET
ftr-370	1918	19	distribution	distribution	NOUN
ftr-370	1918	20	of	of	ADP
ftr-370	1918	21	another	another	DET
ftr-370	1918	22	30	30	NUM
ftr-370	1918	23	percent	percent	NOUN
ftr-370	1918	24	to	to	ADP
ftr-370	1918	25	its	its	PRON
ftr-370	1918	26	unrelated	unrelated	ADJ
ftr-370	1918	27	shareholders	shareholder	NOUN
ftr-370	1918	28	(	(	PUNCT
ftr-370	1918	29	who	who	PRON
ftr-370	1918	30	might	might	AUX
ftr-370	1918	31	or	or	CCONJ
ftr-370	1918	32	might	might	AUX
ftr-370	1918	33	not	not	PART
ftr-370	1918	34	be	be	AUX
ftr-370	1918	35	the	the	DET
ftr-370	1918	36	purchasers	purchaser	NOUN
ftr-370	1918	37	of	of	ADP
ftr-370	1918	38	the	the	DET
ftr-370	1918	39	50	50	NUM
ftr-370	1918	40	percent	percent	NOUN
ftr-370	1918	41	that	that	PRON
ftr-370	1918	42	was	be	AUX
ftr-370	1918	43	sold	sell	VERB
ftr-370	1918	44	)	)	PUNCT
ftr-370	1918	45	within	within	ADP
ftr-370	1918	46	a	a	DET
ftr-370	1918	47	12	12	NUM
ftr-370	1918	48	-	-	PUNCT
ftr-370	1918	49	month	month	NOUN
ftr-370	1918	50	period	period	NOUN
ftr-370	1918	51	would	would	AUX
ftr-370	1918	52	constitute	constitute	VERB
ftr-370	1918	53	a	a	DET
ftr-370	1918	54	qualified	qualified	ADJ
ftr-370	1918	55	stock	stock	NOUN
ftr-370	1918	56	disposition	disposition	NOUN
ftr-370	1918	57	.	.	PUNCT
ftr-370	1919	1	prop	prop	NOUN
ftr-370	1919	2	.	.	PUNCT
ftr-370	1920	1	reg	reg	PROPN
ftr-370	1920	2	.	.	PUNCT
ftr-370	1921	1	§	§	PROPN
ftr-370	1921	2	1.336	1.336	NUM
ftr-370	1921	3	-	-	SYM
ftr-370	1921	4	1(b)(5	1(b)(5	NUM
ftr-370	1921	5	)	)	PUNCT
ftr-370	1921	6	.	.	PUNCT
ftr-370	1922	1	•	•	NOUN
ftr-370	1922	2	sales	sale	NOUN
ftr-370	1922	3	or	or	CCONJ
ftr-370	1922	4	exchanges	exchange	NOUN
ftr-370	1922	5	of	of	ADP
ftr-370	1922	6	target	target	NOUN
ftr-370	1922	7	stock	stock	NOUN
ftr-370	1922	8	.	.	PUNCT
ftr-370	1923	1	in	in	ADP
ftr-370	1923	2	general	general	ADJ
ftr-370	1923	3	,	,	PUNCT
ftr-370	1923	4	if	if	SCONJ
ftr-370	1923	5	a	a	DET
ftr-370	1923	6	seller	seller	NOUN
ftr-370	1923	7	sells	sell	VERB
ftr-370	1923	8	or	or	CCONJ
ftr-370	1923	9	exchanges	exchange	NOUN
ftr-370	1923	10	target	target	VERB
ftr-370	1923	11	stock	stock	NOUN
ftr-370	1923	12	in	in	ADP
ftr-370	1923	13	a	a	DET
ftr-370	1923	14	qualified	qualified	ADJ
ftr-370	1923	15	stock	stock	NOUN
ftr-370	1923	16	disposition	disposition	NOUN
ftr-370	1923	17	,	,	PUNCT
ftr-370	1923	18	the	the	DET
ftr-370	1923	19	treatment	treatment	NOUN
ftr-370	1923	20	of	of	ADP
ftr-370	1923	21	old	old	ADJ
ftr-370	1923	22	target	target	NOUN
ftr-370	1923	23	,	,	PUNCT
ftr-370	1923	24	seller	seller	NOUN
ftr-370	1923	25	,	,	PUNCT
ftr-370	1923	26	and	and	CCONJ
ftr-370	1923	27	purchaser	purchaser	NOUN
ftr-370	1923	28	are	be	AUX
ftr-370	1923	29	similar	similar	ADJ
ftr-370	1923	30	to	to	ADP
ftr-370	1923	31	the	the	DET
ftr-370	1923	32	treatment	treatment	NOUN
ftr-370	1923	33	of	of	ADP
ftr-370	1923	34	old	old	ADJ
ftr-370	1923	35	target	target	NOUN
ftr-370	1923	36	(	(	PUNCT
ftr-370	1923	37	old	old	ADJ
ftr-370	1923	38	t	t	PROPN
ftr-370	1923	39	)	)	PUNCT
ftr-370	1923	40	,	,	PUNCT
ftr-370	1923	41	s	s	X
ftr-370	1923	42	,	,	PUNCT
ftr-370	1923	43	and	and	CCONJ
ftr-370	1923	44	p	p	X
ftr-370	1923	45	under	under	ADP
ftr-370	1923	46	§	§	PROPN
ftr-370	1923	47	338(h)(10	338(h)(10	NUM
ftr-370	1923	48	)	)	PUNCT
ftr-370	1923	49	.	.	PUNCT
ftr-370	1924	1	if	if	SCONJ
ftr-370	1924	2	a	a	DET
ftr-370	1924	3	§	§	ADJ
ftr-370	1924	4	336	336	NUM
ftr-370	1924	5	election	election	NOUN
ftr-370	1924	6	is	be	AUX
ftr-370	1924	7	made	make	VERB
ftr-370	1924	8	,	,	PUNCT
ftr-370	1924	9	the	the	DET
ftr-370	1924	10	sale	sale	NOUN
ftr-370	1924	11	or	or	CCONJ
ftr-370	1924	12	exchange	exchange	NOUN
ftr-370	1924	13	of	of	ADP
ftr-370	1924	14	target	target	NOUN
ftr-370	1924	15	stock	stock	NOUN
ftr-370	1924	16	is	be	AUX
ftr-370	1924	17	disregarded	disregarded	ADJ
ftr-370	1924	18	.	.	PUNCT
ftr-370	1925	1	instead	instead	ADV
ftr-370	1925	2	,	,	PUNCT
ftr-370	1925	3	target	target	VERB
ftr-370	1925	4	(	(	PUNCT
ftr-370	1925	5	old	old	ADJ
ftr-370	1925	6	target	target	NOUN
ftr-370	1925	7	)	)	PUNCT
ftr-370	1925	8	is	be	AUX
ftr-370	1925	9	treated	treat	VERB
ftr-370	1925	10	as	as	ADP
ftr-370	1925	11	selling	sell	VERB
ftr-370	1925	12	all	all	PRON
ftr-370	1925	13	of	of	ADP
ftr-370	1925	14	its	its	PRON
ftr-370	1925	15	assets	asset	NOUN
ftr-370	1925	16	to	to	ADP
ftr-370	1925	17	an	an	DET
ftr-370	1925	18	unrelated	unrelated	ADJ
ftr-370	1925	19	corporation	corporation	NOUN
ftr-370	1925	20	in	in	ADP
ftr-370	1925	21	a	a	DET
ftr-370	1925	22	single	single	ADJ
ftr-370	1925	23	transaction	transaction	NOUN
ftr-370	1925	24	at	at	ADP
ftr-370	1925	25	the	the	DET
ftr-370	1925	26	close	close	NOUN
ftr-370	1925	27	of	of	ADP
ftr-370	1925	28	the	the	DET
ftr-370	1925	29	disposition	disposition	NOUN
ftr-370	1925	30	date	date	NOUN
ftr-370	1925	31	(	(	PUNCT
ftr-370	1925	32	the	the	DET
ftr-370	1925	33	deemed	deemed	ADJ
ftr-370	1925	34	asset	asset	NOUN
ftr-370	1925	35	disposition	disposition	NOUN
ftr-370	1925	36	)	)	PUNCT
ftr-370	1925	37	.	.	PUNCT
ftr-370	1926	1	old	old	ADJ
ftr-370	1926	2	target	target	NOUN
ftr-370	1926	3	recognizes	recognize	VERB
ftr-370	1926	4	the	the	DET
ftr-370	1926	5	deemed	deemed	ADJ
ftr-370	1926	6	disposition	disposition	NOUN
ftr-370	1926	7	tax	tax	NOUN
ftr-370	1926	8	consequences	consequence	NOUN
ftr-370	1926	9	from	from	ADP
ftr-370	1926	10	the	the	DET
ftr-370	1926	11	deemed	deemed	ADJ
ftr-370	1926	12	asset	asset	NOUN
ftr-370	1926	13	disposition	disposition	NOUN
ftr-370	1926	14	on	on	ADP
ftr-370	1926	15	the	the	DET
ftr-370	1926	16	disposition	disposition	NOUN
ftr-370	1926	17	date	date	NOUN
ftr-370	1926	18	while	while	SCONJ
ftr-370	1926	19	it	it	PRON
ftr-370	1926	20	is	be	AUX
ftr-370	1926	21	a	a	DET
ftr-370	1926	22	subsidiary	subsidiary	NOUN
ftr-370	1926	23	of	of	ADP
ftr-370	1926	24	seller	seller	NOUN
ftr-370	1926	25	.	.	PUNCT
ftr-370	1927	1	old	old	ADJ
ftr-370	1927	2	target	target	NOUN
ftr-370	1927	3	is	be	AUX
ftr-370	1927	4	then	then	ADV
ftr-370	1927	5	treated	treat	VERB
ftr-370	1927	6	as	as	ADP
ftr-370	1927	7	2009	2009	NUM
ftr-370	1927	8	]	]	PUNCT
ftr-370	1927	9	recent	recent	ADJ
ftr-370	1927	10	developments	development	NOUN
ftr-370	1927	11	in	in	ADP
ftr-370	1927	12	federal	federal	ADJ
ftr-370	1927	13	income	income	NOUN
ftr-370	1927	14	taxation	taxation	NOUN
ftr-370	1927	15	367	367	NUM
ftr-370	1927	16	liquidating	liquidate	VERB
ftr-370	1927	17	into	into	ADP
ftr-370	1927	18	seller	seller	NOUN
ftr-370	1927	19	which	which	PRON
ftr-370	1927	20	in	in	ADP
ftr-370	1927	21	most	most	ADJ
ftr-370	1927	22	cases	case	NOUN
ftr-370	1927	23	will	will	AUX
ftr-370	1927	24	be	be	AUX
ftr-370	1927	25	treated	treat	VERB
ftr-370	1927	26	as	as	ADP
ftr-370	1927	27	a	a	DET
ftr-370	1927	28	§	§	PROPN
ftr-370	1927	29	332	332	NUM
ftr-370	1927	30	liquidation	liquidation	NOUN
ftr-370	1927	31	to	to	ADP
ftr-370	1927	32	which	which	PRON
ftr-370	1927	33	§	§	PROPN
ftr-370	1927	34	337	337	NUM
ftr-370	1927	35	(	(	PUNCT
ftr-370	1927	36	or	or	CCONJ
ftr-370	1927	37	§	§	PROPN
ftr-370	1927	38	336	336	NUM
ftr-370	1927	39	)	)	PUNCT
ftr-370	1927	40	applies	apply	VERB
ftr-370	1927	41	.	.	PUNCT
ftr-370	1928	1	additionally	additionally	ADV
ftr-370	1928	2	,	,	PUNCT
ftr-370	1928	3	the	the	DET
ftr-370	1928	4	deemed	deemed	ADJ
ftr-370	1928	5	purchase	purchase	NOUN
ftr-370	1928	6	of	of	ADP
ftr-370	1928	7	the	the	DET
ftr-370	1928	8	assets	asset	NOUN
ftr-370	1928	9	of	of	ADP
ftr-370	1928	10	old	old	ADJ
ftr-370	1928	11	target	target	NOUN
ftr-370	1928	12	by	by	ADP
ftr-370	1928	13	new	new	ADJ
ftr-370	1928	14	target	target	NOUN
ftr-370	1928	15	constitutes	constitute	VERB
ftr-370	1928	16	a	a	DET
ftr-370	1928	17	deemed	deemed	ADJ
ftr-370	1928	18	purchase	purchase	NOUN
ftr-370	1928	19	of	of	ADP
ftr-370	1928	20	any	any	DET
ftr-370	1928	21	subsidiary	subsidiary	NOUN
ftr-370	1928	22	stock	stock	NOUN
ftr-370	1928	23	owned	own	VERB
ftr-370	1928	24	by	by	ADP
ftr-370	1928	25	target	target	NOUN
ftr-370	1928	26	,	,	PUNCT
ftr-370	1928	27	and	and	CCONJ
ftr-370	1928	28	a	a	DET
ftr-370	1928	29	§	§	PROPN
ftr-370	1928	30	336(e	336(e	PROPN
ftr-370	1928	31	)	)	PUNCT
ftr-370	1928	32	election	election	NOUN
ftr-370	1928	33	may	may	AUX
ftr-370	1928	34	be	be	AUX
ftr-370	1928	35	made	make	VERB
ftr-370	1928	36	for	for	ADP
ftr-370	1928	37	the	the	DET
ftr-370	1928	38	deemed	deemed	ADJ
ftr-370	1928	39	purchase	purchase	NOUN
ftr-370	1928	40	of	of	ADP
ftr-370	1928	41	the	the	DET
ftr-370	1928	42	stock	stock	NOUN
ftr-370	1928	43	of	of	ADP
ftr-370	1928	44	a	a	DET
ftr-370	1928	45	target	target	NOUN
ftr-370	1928	46	subsidiary	subsidiary	NOUN
ftr-370	1928	47	if	if	SCONJ
ftr-370	1928	48	it	it	PRON
ftr-370	1928	49	constitutes	constitute	VERB
ftr-370	1928	50	a	a	DET
ftr-370	1928	51	qualified	qualified	ADJ
ftr-370	1928	52	stock	stock	NOUN
ftr-370	1928	53	disposition	disposition	NOUN
ftr-370	1928	54	.	.	PUNCT
ftr-370	1929	1	a	a	DET
ftr-370	1929	2	§	§	PROPN
ftr-370	1929	3	336(e	336(e	PROPN
ftr-370	1929	4	)	)	PUNCT
ftr-370	1929	5	election	election	NOUN
ftr-370	1929	6	generally	generally	ADV
ftr-370	1929	7	does	do	AUX
ftr-370	1929	8	not	not	PART
ftr-370	1929	9	affect	affect	VERB
ftr-370	1929	10	the	the	DET
ftr-370	1929	11	tax	tax	NOUN
ftr-370	1929	12	consequences	consequence	NOUN
ftr-370	1929	13	,	,	PUNCT
ftr-370	1929	14	e.g.	e.g.	ADV
ftr-370	1929	15	,	,	PUNCT
ftr-370	1929	16	stock	stock	NOUN
ftr-370	1929	17	basis	basis	NOUN
ftr-370	1929	18	,	,	PUNCT
ftr-370	1929	19	to	to	ADP
ftr-370	1929	20	a	a	DET
ftr-370	1929	21	purchaser	purchaser	NOUN
ftr-370	1929	22	of	of	ADP
ftr-370	1929	23	target	target	NOUN
ftr-370	1929	24	stock	stock	NOUN
ftr-370	1929	25	.	.	PUNCT
ftr-370	1930	1	•	•	NUM
ftr-370	1930	2	distributions	distribution	NOUN
ftr-370	1930	3	of	of	ADP
ftr-370	1930	4	target	target	NOUN
ftr-370	1930	5	stock	stock	NOUN
ftr-370	1930	6	not	not	PART
ftr-370	1930	7	subject	subject	ADJ
ftr-370	1930	8	to	to	ADP
ftr-370	1930	9	§	§	PROPN
ftr-370	1930	10	355	355	NUM
ftr-370	1930	11	.	.	PUNCT
ftr-370	1931	1	a	a	DET
ftr-370	1931	2	§	§	PROPN
ftr-370	1931	3	336(e	336(e	PROPN
ftr-370	1931	4	)	)	PUNCT
ftr-370	1931	5	election	election	NOUN
ftr-370	1931	6	can	can	AUX
ftr-370	1931	7	be	be	AUX
ftr-370	1931	8	made	make	VERB
ftr-370	1931	9	for	for	ADP
ftr-370	1931	10	a	a	DET
ftr-370	1931	11	taxable	taxable	ADJ
ftr-370	1931	12	distribution	distribution	NOUN
ftr-370	1931	13	of	of	ADP
ftr-370	1931	14	target	target	NOUN
ftr-370	1931	15	stock	stock	NOUN
ftr-370	1931	16	(	(	PUNCT
ftr-370	1931	17	e.g.	e.g.	ADV
ftr-370	1931	18	,	,	PUNCT
ftr-370	1931	19	dividend	dividend	NOUN
ftr-370	1931	20	,	,	PUNCT
ftr-370	1931	21	redemption	redemption	NOUN
ftr-370	1931	22	,	,	PUNCT
ftr-370	1931	23	liquidation	liquidation	NOUN
ftr-370	1931	24	)	)	PUNCT
ftr-370	1931	25	,	,	PUNCT
ftr-370	1931	26	but	but	CCONJ
ftr-370	1931	27	the	the	DET
ftr-370	1931	28	election	election	NOUN
ftr-370	1931	29	does	do	AUX
ftr-370	1931	30	not	not	PART
ftr-370	1931	31	affect	affect	VERB
ftr-370	1931	32	the	the	DET
ftr-370	1931	33	tax	tax	NOUN
ftr-370	1931	34	treatment	treatment	NOUN
ftr-370	1931	35	of	of	ADP
ftr-370	1931	36	the	the	DET
ftr-370	1931	37	shareholders	shareholder	NOUN
ftr-370	1931	38	.	.	PUNCT
ftr-370	1932	1	special	special	ADJ
ftr-370	1932	2	rules	rule	NOUN
ftr-370	1932	3	assure	assure	VERB
ftr-370	1932	4	that	that	SCONJ
ftr-370	1932	5	the	the	DET
ftr-370	1932	6	tax	tax	NOUN
ftr-370	1932	7	consequences	consequence	NOUN
ftr-370	1932	8	to	to	ADP
ftr-370	1932	9	a	a	DET
ftr-370	1932	10	distributee	distributee	NOUN
ftr-370	1932	11	are	be	AUX
ftr-370	1932	12	the	the	DET
ftr-370	1932	13	same	same	ADJ
ftr-370	1932	14	as	as	SCONJ
ftr-370	1932	15	if	if	SCONJ
ftr-370	1932	16	no	no	DET
ftr-370	1932	17	§	§	PROPN
ftr-370	1932	18	336(e	336(e	PROPN
ftr-370	1932	19	)	)	PUNCT
ftr-370	1932	20	election	election	NOUN
ftr-370	1932	21	was	be	AUX
ftr-370	1932	22	made	make	VERB
ftr-370	1932	23	.	.	PUNCT
ftr-370	1933	1	if	if	SCONJ
ftr-370	1933	2	a	a	DET
ftr-370	1933	3	distribution	distribution	NOUN
ftr-370	1933	4	is	be	AUX
ftr-370	1933	5	a	a	DET
ftr-370	1933	6	qualified	qualified	ADJ
ftr-370	1933	7	stock	stock	NOUN
ftr-370	1933	8	disposition	disposition	NOUN
ftr-370	1933	9	,	,	PUNCT
ftr-370	1933	10	the	the	DET
ftr-370	1933	11	distributing	distribute	VERB
ftr-370	1933	12	corporation	corporation	NOUN
ftr-370	1933	13	is	be	AUX
ftr-370	1933	14	treated	treat	VERB
ftr-370	1933	15	as	as	ADP
ftr-370	1933	16	purchasing	purchase	VERB
ftr-370	1933	17	from	from	ADP
ftr-370	1933	18	new	new	ADJ
ftr-370	1933	19	target	target	NOUN
ftr-370	1933	20	(	(	PUNCT
ftr-370	1933	21	immediately	immediately	ADV
ftr-370	1933	22	after	after	ADP
ftr-370	1933	23	the	the	DET
ftr-370	1933	24	deemed	deemed	ADJ
ftr-370	1933	25	liquidation	liquidation	NOUN
ftr-370	1933	26	of	of	ADP
ftr-370	1933	27	old	old	ADJ
ftr-370	1933	28	target	target	NOUN
ftr-370	1933	29	)	)	PUNCT
ftr-370	1933	30	the	the	DET
ftr-370	1933	31	amount	amount	NOUN
ftr-370	1933	32	of	of	ADP
ftr-370	1933	33	stock	stock	NOUN
ftr-370	1933	34	distributed	distribute	VERB
ftr-370	1933	35	and	and	CCONJ
ftr-370	1933	36	to	to	PART
ftr-370	1933	37	have	have	AUX
ftr-370	1933	38	distributed	distribute	VERB
ftr-370	1933	39	the	the	DET
ftr-370	1933	40	new	new	ADJ
ftr-370	1933	41	target	target	NOUN
ftr-370	1933	42	stock	stock	NOUN
ftr-370	1933	43	to	to	ADP
ftr-370	1933	44	its	its	PRON
ftr-370	1933	45	shareholders	shareholder	NOUN
ftr-370	1933	46	.	.	PUNCT
ftr-370	1934	1	the	the	DET
ftr-370	1934	2	distributing	distribute	VERB
ftr-370	1934	3	corporation	corporation	NOUN
ftr-370	1934	4	recognizes	recognize	VERB
ftr-370	1934	5	no	no	DET
ftr-370	1934	6	gain	gain	NOUN
ftr-370	1934	7	or	or	CCONJ
ftr-370	1934	8	loss	loss	NOUN
ftr-370	1934	9	on	on	ADP
ftr-370	1934	10	the	the	DET
ftr-370	1934	11	distribution	distribution	NOUN
ftr-370	1934	12	(	(	PUNCT
ftr-370	1934	13	old	old	ADJ
ftr-370	1934	14	target	target	NOUN
ftr-370	1934	15	having	having	AUX
ftr-370	1934	16	recognized	recognize	VERB
ftr-370	1934	17	gain	gain	NOUN
ftr-370	1934	18	on	on	ADP
ftr-370	1934	19	the	the	DET
ftr-370	1934	20	deemed	deemed	ADJ
ftr-370	1934	21	asset	asset	NOUN
ftr-370	1934	22	sale	sale	NOUN
ftr-370	1934	23	)	)	PUNCT
ftr-370	1934	24	.	.	PUNCT
ftr-370	1935	1	prop	prop	NOUN
ftr-370	1935	2	.	.	PUNCT
ftr-370	1936	1	reg	reg	PROPN
ftr-370	1936	2	.	.	PUNCT
ftr-370	1937	1	§	§	PROPN
ftr-370	1937	2	1.336	1.336	NUM
ftr-370	1937	3	-	-	SYM
ftr-370	1937	4	2(b)(1)(iv	2(b)(1)(iv	NUM
ftr-370	1937	5	)	)	PUNCT
ftr-370	1937	6	.	.	PUNCT
ftr-370	1938	1	if	if	SCONJ
ftr-370	1938	2	the	the	DET
ftr-370	1938	3	distribution	distribution	NOUN
ftr-370	1938	4	is	be	AUX
ftr-370	1938	5	a	a	DET
ftr-370	1938	6	§	§	ADJ
ftr-370	1938	7	301	301	NUM
ftr-370	1938	8	distribution	distribution	NOUN
ftr-370	1938	9	,	,	PUNCT
ftr-370	1938	10	the	the	DET
ftr-370	1938	11	portion	portion	NOUN
ftr-370	1938	12	that	that	PRON
ftr-370	1938	13	is	be	AUX
ftr-370	1938	14	a	a	DET
ftr-370	1938	15	dividend	dividend	NOUN
ftr-370	1938	16	may	may	AUX
ftr-370	1938	17	be	be	AUX
ftr-370	1938	18	affected	affect	VERB
ftr-370	1938	19	by	by	ADP
ftr-370	1938	20	the	the	DET
ftr-370	1938	21	difference	difference	NOUN
ftr-370	1938	22	between	between	ADP
ftr-370	1938	23	(	(	PUNCT
ftr-370	1938	24	1	1	X
ftr-370	1938	25	)	)	PUNCT
ftr-370	1938	26	the	the	DET
ftr-370	1938	27	§	§	ADJ
ftr-370	1938	28	311	311	NUM
ftr-370	1938	29	gain	gain	NOUN
ftr-370	1938	30	,	,	PUNCT
ftr-370	1938	31	and	and	CCONJ
ftr-370	1938	32	thus	thus	ADV
ftr-370	1938	33	e&p	e&p	PROPN
ftr-370	1938	34	,	,	PUNCT
ftr-370	1938	35	that	that	PRON
ftr-370	1938	36	would	would	AUX
ftr-370	1938	37	have	have	AUX
ftr-370	1938	38	been	be	AUX
ftr-370	1938	39	recognized	recognize	VERB
ftr-370	1938	40	on	on	ADP
ftr-370	1938	41	a	a	DET
ftr-370	1938	42	stock	stock	NOUN
ftr-370	1938	43	distribution	distribution	NOUN
ftr-370	1938	44	and	and	CCONJ
ftr-370	1938	45	(	(	PUNCT
ftr-370	1938	46	2	2	X
ftr-370	1938	47	)	)	PUNCT
ftr-370	1938	48	the	the	DET
ftr-370	1938	49	gain	gain	NOUN
ftr-370	1938	50	,	,	PUNCT
ftr-370	1938	51	and	and	CCONJ
ftr-370	1938	52	thus	thus	ADV
ftr-370	1938	53	e&p	e&p	PROPN
ftr-370	1938	54	,	,	PUNCT
ftr-370	1938	55	that	that	PRON
ftr-370	1938	56	results	result	VERB
ftr-370	1938	57	from	from	ADP
ftr-370	1938	58	the	the	DET
ftr-370	1938	59	deemed	deemed	ADJ
ftr-370	1938	60	asset	asset	NOUN
ftr-370	1938	61	disposition	disposition	NOUN
ftr-370	1938	62	and	and	CCONJ
ftr-370	1938	63	liquidation	liquidation	NOUN
ftr-370	1938	64	of	of	ADP
ftr-370	1938	65	target	target	NOUN
ftr-370	1938	66	.	.	PUNCT
ftr-370	1939	1	see	see	VERB
ftr-370	1939	2	prop	prop	NOUN
ftr-370	1939	3	.	.	PUNCT
ftr-370	1940	1	reg	reg	NOUN
ftr-370	1940	2	.	.	PUNCT
ftr-370	1941	1	§	§	PROPN
ftr-370	1941	2	1.336	1.336	NUM
ftr-370	1941	3	-	-	SYM
ftr-370	1941	4	2(c	2(c	NUM
ftr-370	1941	5	)	)	PUNCT
ftr-370	1941	6	.	.	PUNCT
ftr-370	1942	1	because	because	SCONJ
ftr-370	1942	2	a	a	DET
ftr-370	1942	3	distributing	distribute	VERB
ftr-370	1942	4	corporation	corporation	NOUN
ftr-370	1942	5	can	can	AUX
ftr-370	1942	6	not	not	PART
ftr-370	1942	7	recognize	recognize	VERB
ftr-370	1942	8	loss	loss	NOUN
ftr-370	1942	9	on	on	ADP
ftr-370	1942	10	the	the	DET
ftr-370	1942	11	distribution	distribution	NOUN
ftr-370	1942	12	of	of	ADP
ftr-370	1942	13	stock	stock	NOUN
ftr-370	1942	14	in	in	ADP
ftr-370	1942	15	a	a	DET
ftr-370	1942	16	§	§	PROPN
ftr-370	1942	17	301	301	NUM
ftr-370	1942	18	or	or	CCONJ
ftr-370	1942	19	302	302	NUM
ftr-370	1942	20	distribution	distribution	NOUN
ftr-370	1942	21	,	,	PUNCT
ftr-370	1942	22	losses	loss	NOUN
ftr-370	1942	23	can	can	AUX
ftr-370	1942	24	not	not	PART
ftr-370	1942	25	be	be	AUX
ftr-370	1942	26	recognized	recognize	VERB
ftr-370	1942	27	on	on	ADP
ftr-370	1942	28	the	the	DET
ftr-370	1942	29	§	§	PROPN
ftr-370	1942	30	336(e	336(e	PROPN
ftr-370	1942	31	)	)	PUNCT
ftr-370	1942	32	deemed	deem	VERB
ftr-370	1942	33	asset	asset	NOUN
ftr-370	1942	34	disposition	disposition	NOUN
ftr-370	1942	35	to	to	ADP
ftr-370	1942	36	the	the	DET
ftr-370	1942	37	extent	extent	NOUN
ftr-370	1942	38	the	the	DET
ftr-370	1942	39	qualified	qualified	ADJ
ftr-370	1942	40	stock	stock	NOUN
ftr-370	1942	41	disposition	disposition	NOUN
ftr-370	1942	42	was	be	AUX
ftr-370	1942	43	the	the	DET
ftr-370	1942	44	result	result	NOUN
ftr-370	1942	45	of	of	ADP
ftr-370	1942	46	a	a	DET
ftr-370	1942	47	stock	stock	NOUN
ftr-370	1942	48	distribution	distribution	NOUN
ftr-370	1942	49	;	;	PUNCT
ftr-370	1942	50	only	only	ADV
ftr-370	1942	51	a	a	DET
ftr-370	1942	52	portion	portion	NOUN
ftr-370	1942	53	of	of	ADP
ftr-370	1942	54	the	the	DET
ftr-370	1942	55	losses	loss	NOUN
ftr-370	1942	56	may	may	AUX
ftr-370	1942	57	be	be	AUX
ftr-370	1942	58	recognized	recognize	VERB
ftr-370	1942	59	.	.	PUNCT
ftr-370	1943	1	only	only	ADV
ftr-370	1943	2	the	the	DET
ftr-370	1943	3	portion	portion	NOUN
ftr-370	1943	4	of	of	ADP
ftr-370	1943	5	the	the	DET
ftr-370	1943	6	loss	loss	NOUN
ftr-370	1943	7	on	on	ADP
ftr-370	1943	8	stock	stock	NOUN
ftr-370	1943	9	that	that	PRON
ftr-370	1943	10	was	be	AUX
ftr-370	1943	11	sold	sell	VERB
ftr-370	1943	12	or	or	CCONJ
ftr-370	1943	13	exchanged	exchange	VERB
ftr-370	1943	14	,	,	PUNCT
ftr-370	1943	15	rather	rather	ADV
ftr-370	1943	16	than	than	ADP
ftr-370	1943	17	distributed	distribute	VERB
ftr-370	1943	18	,	,	PUNCT
ftr-370	1943	19	may	may	AUX
ftr-370	1943	20	be	be	AUX
ftr-370	1943	21	recognized	recognize	VERB
ftr-370	1943	22	.	.	PUNCT
ftr-370	1944	1	prop	prop	NOUN
ftr-370	1944	2	.	.	PUNCT
ftr-370	1945	1	reg	reg	PROPN
ftr-370	1945	2	.	.	PUNCT
ftr-370	1946	1	§	§	PROPN
ftr-370	1946	2	§	§	NOUN
ftr-370	1946	3	1.3362(b)(1)(i)(b)(2	1.3362(b)(1)(i)(b)(2	NUM
ftr-370	1946	4	)	)	PUNCT
ftr-370	1946	5	and	and	CCONJ
ftr-370	1946	6	(	(	PUNCT
ftr-370	1946	7	3	3	NUM
ftr-370	1946	8	)	)	PUNCT
ftr-370	1946	9	.	.	PUNCT
ftr-370	1947	1	•	•	NUM
ftr-370	1947	2	section	section	NOUN
ftr-370	1947	3	355	355	NUM
ftr-370	1947	4	distributions	distribution	NOUN
ftr-370	1947	5	.	.	PUNCT
ftr-370	1948	1	the	the	DET
ftr-370	1948	2	proposed	propose	VERB
ftr-370	1948	3	regulations	regulation	NOUN
ftr-370	1948	4	would	would	AUX
ftr-370	1948	5	allow	allow	VERB
ftr-370	1948	6	a	a	DET
ftr-370	1948	7	corporation	corporation	NOUN
ftr-370	1948	8	that	that	PRON
ftr-370	1948	9	would	would	AUX
ftr-370	1948	10	otherwise	otherwise	ADV
ftr-370	1948	11	recognize	recognize	VERB
ftr-370	1948	12	gain	gain	NOUN
ftr-370	1948	13	with	with	ADP
ftr-370	1948	14	respect	respect	NOUN
ftr-370	1948	15	to	to	ADP
ftr-370	1948	16	a	a	DET
ftr-370	1948	17	qualified	qualified	ADJ
ftr-370	1948	18	stock	stock	NOUN
ftr-370	1948	19	disposition	disposition	NOUN
ftr-370	1948	20	resulting	result	VERB
ftr-370	1948	21	,	,	PUNCT
ftr-370	1948	22	in	in	ADP
ftr-370	1948	23	whole	whole	NOUN
ftr-370	1948	24	or	or	CCONJ
ftr-370	1948	25	in	in	ADP
ftr-370	1948	26	part	part	NOUN
ftr-370	1948	27	,	,	PUNCT
ftr-370	1948	28	from	from	ADP
ftr-370	1948	29	a	a	DET
ftr-370	1948	30	disposition	disposition	NOUN
ftr-370	1948	31	described	describe	VERB
ftr-370	1948	32	in	in	ADP
ftr-370	1948	33	§	§	PROPN
ftr-370	1948	34	355(d)(2	355(d)(2	NUM
ftr-370	1948	35	)	)	PUNCT
ftr-370	1948	36	or	or	CCONJ
ftr-370	1948	37	(	(	PUNCT
ftr-370	1948	38	e)(2	e)(2	NOUN
ftr-370	1948	39	)	)	PUNCT
ftr-370	1948	40	to	to	PART
ftr-370	1948	41	make	make	VERB
ftr-370	1948	42	a	a	DET
ftr-370	1948	43	§	§	ADJ
ftr-370	1948	44	336(e	336(e	PROPN
ftr-370	1948	45	)	)	PUNCT
ftr-370	1948	46	election	election	NOUN
ftr-370	1948	47	.	.	PUNCT
ftr-370	1949	1	however	however	ADV
ftr-370	1949	2	,	,	PUNCT
ftr-370	1949	3	to	to	PART
ftr-370	1949	4	preserve	preserve	VERB
ftr-370	1949	5	the	the	DET
ftr-370	1949	6	e&p	e&p	PROPN
ftr-370	1949	7	allocation	allocation	NOUN
ftr-370	1949	8	consequences	consequence	NOUN
ftr-370	1949	9	of	of	ADP
ftr-370	1949	10	a	a	DET
ftr-370	1949	11	§	§	ADJ
ftr-370	1949	12	355	355	NUM
ftr-370	1949	13	distribution	distribution	NOUN
ftr-370	1949	14	under	under	ADP
ftr-370	1949	15	reg	reg	NOUN
ftr-370	1949	16	.	.	PUNCT
ftr-370	1950	1	§	§	PROPN
ftr-370	1950	2	1.312	1.312	NUM
ftr-370	1950	3	-	-	SYM
ftr-370	1950	4	10	10	NUM
ftr-370	1950	5	,	,	PUNCT
ftr-370	1950	6	the	the	DET
ftr-370	1950	7	proposed	propose	VERB
ftr-370	1950	8	regulations	regulation	NOUN
ftr-370	1950	9	provide	provide	VERB
ftr-370	1950	10	special	special	ADJ
ftr-370	1950	11	rules	rule	NOUN
ftr-370	1950	12	.	.	PUNCT
ftr-370	1951	1	old	old	ADJ
ftr-370	1951	2	target	target	NOUN
ftr-370	1951	3	is	be	AUX
ftr-370	1951	4	not	not	PART
ftr-370	1951	5	deemed	deem	VERB
ftr-370	1951	6	to	to	PART
ftr-370	1951	7	liquidate	liquidate	VERB
ftr-370	1951	8	into	into	ADP
ftr-370	1951	9	the	the	DET
ftr-370	1951	10	distributing	distribute	VERB
ftr-370	1951	11	corporation	corporation	NOUN
ftr-370	1951	12	,	,	PUNCT
ftr-370	1951	13	but	but	CCONJ
ftr-370	1951	14	is	be	AUX
ftr-370	1951	15	treated	treat	VERB
ftr-370	1951	16	as	as	ADP
ftr-370	1951	17	acquiring	acquire	VERB
ftr-370	1951	18	all	all	PRON
ftr-370	1951	19	of	of	ADP
ftr-370	1951	20	its	its	PRON
ftr-370	1951	21	assets	asset	NOUN
ftr-370	1951	22	from	from	ADP
ftr-370	1951	23	an	an	DET
ftr-370	1951	24	unrelated	unrelated	ADJ
ftr-370	1951	25	person	person	NOUN
ftr-370	1951	26	and	and	CCONJ
ftr-370	1951	27	the	the	DET
ftr-370	1951	28	distributing	distribute	VERB
ftr-370	1951	29	corporation	corporation	NOUN
ftr-370	1951	30	is	be	AUX
ftr-370	1951	31	treated	treat	VERB
ftr-370	1951	32	as	as	ADP
ftr-370	1951	33	distributing	distribute	VERB
ftr-370	1951	34	the	the	DET
ftr-370	1951	35	stock	stock	NOUN
ftr-370	1951	36	of	of	ADP
ftr-370	1951	37	the	the	DET
ftr-370	1951	38	controlled	control	VERB
ftr-370	1951	39	corporation	corporation	NOUN
ftr-370	1951	40	(	(	PUNCT
ftr-370	1951	41	old	old	ADJ
ftr-370	1951	42	target	target	NOUN
ftr-370	1951	43	)	)	PUNCT
ftr-370	1951	44	to	to	ADP
ftr-370	1951	45	its	its	PRON
ftr-370	1951	46	shareholders	shareholder	NOUN
ftr-370	1951	47	.	.	PUNCT
ftr-370	1952	1	prop	prop	NOUN
ftr-370	1952	2	.	.	PUNCT
ftr-370	1953	1	reg	reg	PROPN
ftr-370	1953	2	.	.	PUNCT
ftr-370	1954	1	§	§	PROPN
ftr-370	1954	2	1.336	1.336	NUM
ftr-370	1954	3	-	-	SYM
ftr-370	1954	4	2(b)(2)(ii	2(b)(2)(ii	NUM
ftr-370	1954	5	)	)	PUNCT
ftr-370	1954	6	and	and	CCONJ
ftr-370	1954	7	(	(	PUNCT
ftr-370	1954	8	iii	iii	NOUN
ftr-370	1954	9	)	)	PUNCT
ftr-370	1954	10	.	.	PUNCT
ftr-370	1955	1	because	because	SCONJ
ftr-370	1955	2	the	the	DET
ftr-370	1955	3	controlled	control	VERB
ftr-370	1955	4	corporation	corporation	NOUN
ftr-370	1955	5	(	(	PUNCT
ftr-370	1955	6	old	old	ADJ
ftr-370	1955	7	target	target	NOUN
ftr-370	1955	8	)	)	PUNCT
ftr-370	1955	9	is	be	AUX
ftr-370	1955	10	not	not	PART
ftr-370	1955	11	treated	treat	VERB
ftr-370	1955	12	as	as	ADP
ftr-370	1955	13	liquidated	liquidate	VERB
ftr-370	1955	14	,	,	PUNCT
ftr-370	1955	15	it	it	PRON
ftr-370	1955	16	will	will	AUX
ftr-370	1955	17	retain	retain	VERB
ftr-370	1955	18	its	its	PRON
ftr-370	1955	19	tax	tax	NOUN
ftr-370	1955	20	attributes	attribute	NOUN
ftr-370	1955	21	despite	despite	SCONJ
ftr-370	1955	22	the	the	DET
ftr-370	1955	23	§	§	PROPN
ftr-370	1955	24	336(e	336(e	PROPN
ftr-370	1955	25	)	)	PUNCT
ftr-370	1955	26	election	election	NOUN
ftr-370	1955	27	.	.	PUNCT
ftr-370	1956	1	furthermore	furthermore	ADV
ftr-370	1956	2	,	,	PUNCT
ftr-370	1956	3	the	the	DET
ftr-370	1956	4	controlled	control	VERB
ftr-370	1956	5	corporation	corporation	NOUN
ftr-370	1956	6	will	will	AUX
ftr-370	1956	7	take	take	VERB
ftr-370	1956	8	into	into	ADP
ftr-370	1956	9	account	account	NOUN
ftr-370	1956	10	the	the	DET
ftr-370	1956	11	effects	effect	NOUN
ftr-370	1956	12	of	of	ADP
ftr-370	1956	13	the	the	DET
ftr-370	1956	14	deemed	deemed	ADJ
ftr-370	1956	15	asset	asset	NOUN
ftr-370	1956	16	disposition	disposition	NOUN
ftr-370	1956	17	to	to	PART
ftr-370	1956	18	adjust	adjust	VERB
ftr-370	1956	19	its	its	PRON
ftr-370	1956	20	e&p	e&p	PROPN
ftr-370	1956	21	immediately	immediately	ADV
ftr-370	1956	22	before	before	ADP
ftr-370	1956	23	allocating	allocate	VERB
ftr-370	1956	24	e&p	e&p	PROPN
ftr-370	1956	25	pursuant	pursuant	ADV
ftr-370	1956	26	to	to	ADP
ftr-370	1956	27	reg	reg	PROPN
ftr-370	1956	28	.	.	PUNCT
ftr-370	1957	1	§	§	PROPN
ftr-370	1957	2	1.312	1.312	NUM
ftr-370	1957	3	-	-	SYM
ftr-370	1957	4	10	10	NUM
ftr-370	1957	5	.	.	PUNCT
ftr-370	1958	1	prop	prop	NOUN
ftr-370	1958	2	.	.	PUNCT
ftr-370	1959	1	reg	reg	PROPN
ftr-370	1959	2	.	.	PUNCT
ftr-370	1960	1	§	§	PROPN
ftr-370	1960	2	1.336	1.336	NUM
ftr-370	1960	3	-	-	PUNCT
ftr-370	1960	4	2(b)(2)(vi	2(b)(2)(vi	NUM
ftr-370	1960	5	)	)	PUNCT
ftr-370	1960	6	.	.	PUNCT
ftr-370	1961	1	losses	loss	NOUN
ftr-370	1961	2	from	from	ADP
ftr-370	1961	3	the	the	DET
ftr-370	1961	4	deemed	deemed	ADJ
ftr-370	1961	5	asset	asset	NOUN
ftr-370	1961	6	sale	sale	NOUN
ftr-370	1961	7	will	will	AUX
ftr-370	1961	8	be	be	AUX
ftr-370	1961	9	recognized	recognize	VERB
ftr-370	1961	10	only	only	ADV
ftr-370	1961	11	in	in	ADP
ftr-370	1961	12	relation	relation	NOUN
ftr-370	1961	13	to	to	ADP
ftr-370	1961	14	the	the	DET
ftr-370	1961	15	amount	amount	NOUN
ftr-370	1961	16	368	368	NUM
ftr-370	1961	17	florida	florida	PROPN
ftr-370	1961	18	tax	tax	NOUN
ftr-370	1961	19	review	review	NOUN
ftr-370	1962	1	[	[	X
ftr-370	1962	2	vol	vol	NOUN
ftr-370	1962	3	.	.	PUNCT
ftr-370	1963	1	9	9	NUM
ftr-370	1963	2	:	:	SYM
ftr-370	1963	3	si	si	X
ftr-370	1963	4	of	of	ADP
ftr-370	1963	5	stock	stock	NOUN
ftr-370	1963	6	sold	sell	VERB
ftr-370	1963	7	or	or	CCONJ
ftr-370	1963	8	exchanged	exchange	VERB
ftr-370	1963	9	in	in	ADP
ftr-370	1963	10	the	the	DET
ftr-370	1963	11	qualified	qualified	ADJ
ftr-370	1963	12	stock	stock	NOUN
ftr-370	1963	13	disposition	disposition	NOUN
ftr-370	1963	14	on	on	ADP
ftr-370	1963	15	or	or	CCONJ
ftr-370	1963	16	before	before	ADP
ftr-370	1963	17	the	the	DET
ftr-370	1963	18	disposition	disposition	NOUN
ftr-370	1963	19	date	date	NOUN
ftr-370	1963	20	.	.	PUNCT
ftr-370	1964	1	prop	prop	NOUN
ftr-370	1964	2	.	.	PUNCT
ftr-370	1965	1	reg	reg	PROPN
ftr-370	1965	2	.	.	PUNCT
ftr-370	1966	1	§	§	PROPN
ftr-370	1966	2	§	§	NOUN
ftr-370	1966	3	1.3362(b)(2)(i)(b)(2	1.3362(b)(2)(i)(b)(2	NUM
ftr-370	1966	4	)	)	PUNCT
ftr-370	1966	5	and	and	CCONJ
ftr-370	1966	6	(	(	PUNCT
ftr-370	1966	7	3	3	NUM
ftr-370	1966	8	)	)	PUNCT
ftr-370	1966	9	.	.	PUNCT
ftr-370	1967	1	however	however	ADV
ftr-370	1967	2	,	,	PUNCT
ftr-370	1967	3	if	if	SCONJ
ftr-370	1967	4	the	the	DET
ftr-370	1967	5	controlled	control	VERB
ftr-370	1967	6	corporation	corporation	NOUN
ftr-370	1967	7	(	(	PUNCT
ftr-370	1967	8	old	old	ADJ
ftr-370	1967	9	target	target	NOUN
ftr-370	1967	10	)	)	PUNCT
ftr-370	1967	11	has	have	VERB
ftr-370	1967	12	any	any	DET
ftr-370	1967	13	subsidiaries	subsidiary	NOUN
ftr-370	1967	14	for	for	ADP
ftr-370	1967	15	which	which	PRON
ftr-370	1967	16	a	a	DET
ftr-370	1967	17	§	§	PROPN
ftr-370	1967	18	336(e	336(e	PROPN
ftr-370	1967	19	)	)	PUNCT
ftr-370	1967	20	election	election	NOUN
ftr-370	1967	21	is	be	AUX
ftr-370	1967	22	made	make	VERB
ftr-370	1967	23	,	,	PUNCT
ftr-370	1967	24	the	the	DET
ftr-370	1967	25	general	general	NOUN
ftr-370	1967	26	deemed	deem	VERB
ftr-370	1967	27	asset	asset	NOUN
ftr-370	1967	28	disposition	disposition	NOUN
ftr-370	1967	29	methodology	methodology	NOUN
ftr-370	1967	30	shall	shall	AUX
ftr-370	1967	31	apply	apply	VERB
ftr-370	1967	32	.	.	PUNCT
ftr-370	1968	1	this	this	PRON
ftr-370	1968	2	prevents	prevent	VERB
ftr-370	1968	3	taxpayers	taxpayer	NOUN
ftr-370	1968	4	from	from	ADP
ftr-370	1968	5	effectively	effectively	ADV
ftr-370	1968	6	electing	elect	VERB
ftr-370	1968	7	whether	whether	SCONJ
ftr-370	1968	8	the	the	DET
ftr-370	1968	9	attributes	attribute	NOUN
ftr-370	1968	10	of	of	ADP
ftr-370	1968	11	the	the	DET
ftr-370	1968	12	lower	low	ADJ
ftr-370	1968	13	tier	tier	NOUN
ftr-370	1968	14	subsidiary	subsidiary	NOUN
ftr-370	1968	15	become	become	VERB
ftr-370	1968	16	those	those	PRON
ftr-370	1968	17	of	of	ADP
ftr-370	1968	18	target	target	NOUN
ftr-370	1968	19	,	,	PUNCT
ftr-370	1968	20	by	by	ADP
ftr-370	1968	21	doing	do	VERB
ftr-370	1968	22	an	an	DET
ftr-370	1968	23	actual	actual	ADJ
ftr-370	1968	24	sale	sale	NOUN
ftr-370	1968	25	of	of	ADP
ftr-370	1968	26	target	target	NOUN
ftr-370	1968	27	subsidiary	subsidiary	NOUN
ftr-370	1968	28	’s	’s	PART
ftr-370	1968	29	assets	asset	NOUN
ftr-370	1968	30	followed	follow	VERB
ftr-370	1968	31	by	by	ADP
ftr-370	1968	32	a	a	DET
ftr-370	1968	33	liquidation	liquidation	NOUN
ftr-370	1968	34	of	of	ADP
ftr-370	1968	35	target	target	NOUN
ftr-370	1968	36	subsidiary	subsidiary	NOUN
ftr-370	1968	37	,	,	PUNCT
ftr-370	1968	38	or	or	CCONJ
ftr-370	1968	39	remain	remain	VERB
ftr-370	1968	40	with	with	ADP
ftr-370	1968	41	target	target	NOUN
ftr-370	1968	42	subsidiary	subsidiary	NOUN
ftr-370	1968	43	,	,	PUNCT
ftr-370	1968	44	by	by	ADP
ftr-370	1968	45	making	make	VERB
ftr-370	1968	46	a	a	DET
ftr-370	1968	47	§	§	PROPN
ftr-370	1968	48	336(e	336(e	PROPN
ftr-370	1968	49	)	)	PUNCT
ftr-370	1968	50	election	election	NOUN
ftr-370	1968	51	for	for	ADP
ftr-370	1968	52	target	target	NOUN
ftr-370	1968	53	subsidiary	subsidiary	NOUN
ftr-370	1968	54	.	.	PUNCT
ftr-370	1969	1	•	•	NUM
ftr-370	1969	2	intragroup	intragroup	NOUN
ftr-370	1969	3	transfers	transfer	NOUN
ftr-370	1969	4	prior	prior	ADV
ftr-370	1969	5	to	to	ADP
ftr-370	1969	6	external	external	ADJ
ftr-370	1969	7	dispositions	disposition	NOUN
ftr-370	1969	8	.	.	PUNCT
ftr-370	1970	1	if	if	SCONJ
ftr-370	1970	2	target	target	NOUN
ftr-370	1970	3	stock	stock	NOUN
ftr-370	1970	4	is	be	AUX
ftr-370	1970	5	transferred	transfer	VERB
ftr-370	1970	6	within	within	ADP
ftr-370	1970	7	an	an	DET
ftr-370	1970	8	affiliated	affiliated	ADJ
ftr-370	1970	9	group	group	NOUN
ftr-370	1970	10	and	and	CCONJ
ftr-370	1970	11	is	be	AUX
ftr-370	1970	12	then	then	ADV
ftr-370	1970	13	transferred	transfer	VERB
ftr-370	1970	14	outside	outside	ADP
ftr-370	1970	15	the	the	DET
ftr-370	1970	16	affiliated	affiliated	ADJ
ftr-370	1970	17	group	group	NOUN
ftr-370	1970	18	,	,	PUNCT
ftr-370	1970	19	a	a	DET
ftr-370	1970	20	§	§	PROPN
ftr-370	1970	21	336(e	336(e	PROPN
ftr-370	1970	22	)	)	PUNCT
ftr-370	1970	23	election	election	NOUN
ftr-370	1970	24	is	be	AUX
ftr-370	1970	25	not	not	PART
ftr-370	1970	26	available	available	ADJ
ftr-370	1970	27	for	for	ADP
ftr-370	1970	28	the	the	DET
ftr-370	1970	29	intragroup	intragroup	NOUN
ftr-370	1970	30	transfer	transfer	NOUN
ftr-370	1970	31	(	(	PUNCT
ftr-370	1970	32	because	because	SCONJ
ftr-370	1970	33	a	a	DET
ftr-370	1970	34	qualified	qualified	ADJ
ftr-370	1970	35	stock	stock	NOUN
ftr-370	1970	36	disposition	disposition	NOUN
ftr-370	1970	37	may	may	AUX
ftr-370	1970	38	not	not	PART
ftr-370	1970	39	be	be	AUX
ftr-370	1970	40	made	make	VERB
ftr-370	1970	41	between	between	ADP
ftr-370	1970	42	related	related	ADJ
ftr-370	1970	43	sellers	seller	NOUN
ftr-370	1970	44	and	and	CCONJ
ftr-370	1970	45	purchasers	purchaser	NOUN
ftr-370	1970	46	)	)	PUNCT
ftr-370	1970	47	.	.	PUNCT
ftr-370	1971	1	even	even	ADV
ftr-370	1971	2	if	if	SCONJ
ftr-370	1971	3	a	a	DET
ftr-370	1971	4	§	§	PROPN
ftr-370	1971	5	336(e	336(e	PROPN
ftr-370	1971	6	)	)	PUNCT
ftr-370	1971	7	election	election	NOUN
ftr-370	1971	8	is	be	AUX
ftr-370	1971	9	made	make	VERB
ftr-370	1971	10	for	for	ADP
ftr-370	1971	11	the	the	DET
ftr-370	1971	12	transfer	transfer	NOUN
ftr-370	1971	13	outside	outside	ADP
ftr-370	1971	14	of	of	ADP
ftr-370	1971	15	the	the	DET
ftr-370	1971	16	group	group	NOUN
ftr-370	1971	17	,	,	PUNCT
ftr-370	1971	18	the	the	DET
ftr-370	1971	19	affiliated	affiliated	ADJ
ftr-370	1971	20	group	group	NOUN
ftr-370	1971	21	would	would	AUX
ftr-370	1971	22	recognize	recognize	VERB
ftr-370	1971	23	gain	gain	VERB
ftr-370	1971	24	both	both	PRON
ftr-370	1971	25	on	on	ADP
ftr-370	1971	26	target	target	NOUN
ftr-370	1971	27	’s	’s	PART
ftr-370	1971	28	assets	asset	NOUN
ftr-370	1971	29	and	and	CCONJ
ftr-370	1971	30	the	the	DET
ftr-370	1971	31	target	target	NOUN
ftr-370	1971	32	stock	stock	NOUN
ftr-370	1971	33	.	.	PUNCT
ftr-370	1972	1	the	the	DET
ftr-370	1972	2	proposed	propose	VERB
ftr-370	1972	3	regulations	regulation	NOUN
ftr-370	1972	4	do	do	AUX
ftr-370	1972	5	not	not	PART
ftr-370	1972	6	solve	solve	VERB
ftr-370	1972	7	this	this	DET
ftr-370	1972	8	problem	problem	NOUN
ftr-370	1972	9	,	,	PUNCT
ftr-370	1972	10	but	but	CCONJ
ftr-370	1972	11	the	the	DET
ftr-370	1972	12	preamble	preamble	NOUN
ftr-370	1972	13	requests	request	VERB
ftr-370	1972	14	comments	comment	NOUN
ftr-370	1972	15	on	on	ADP
ftr-370	1972	16	how	how	SCONJ
ftr-370	1972	17	to	to	PART
ftr-370	1972	18	address	address	VERB
ftr-370	1972	19	this	this	DET
ftr-370	1972	20	issue	issue	NOUN
ftr-370	1972	21	,	,	PUNCT
ftr-370	1972	22	and	and	CCONJ
ftr-370	1972	23	related	related	ADJ
ftr-370	1972	24	issues	issue	NOUN
ftr-370	1972	25	under	under	ADP
ftr-370	1972	26	§	§	PROPN
ftr-370	1972	27	355(f	355(f	PROPN
ftr-370	1972	28	)	)	PUNCT
ftr-370	1972	29	,	,	PUNCT
ftr-370	1972	30	which	which	PRON
ftr-370	1972	31	provides	provide	VERB
ftr-370	1972	32	that	that	SCONJ
ftr-370	1972	33	§	§	PROPN
ftr-370	1972	34	355	355	NUM
ftr-370	1972	35	does	do	AUX
ftr-370	1972	36	not	not	PART
ftr-370	1972	37	apply	apply	VERB
ftr-370	1972	38	to	to	ADP
ftr-370	1972	39	an	an	DET
ftr-370	1972	40	intragroup	intragroup	NOUN
ftr-370	1972	41	distribution	distribution	NOUN
ftr-370	1972	42	prior	prior	ADV
ftr-370	1972	43	to	to	ADP
ftr-370	1972	44	a	a	DET
ftr-370	1972	45	distribution	distribution	NOUN
ftr-370	1972	46	subject	subject	NOUN
ftr-370	1972	47	to	to	ADP
ftr-370	1972	48	§	§	PROPN
ftr-370	1972	49	355(e)(2	355(e)(2	PROPN
ftr-370	1972	50	)	)	PUNCT
ftr-370	1972	51	.	.	PUNCT
ftr-370	1973	1	•	•	NOUN
ftr-370	1973	2	aggregate	aggregate	ADJ
ftr-370	1973	3	deemed	deem	VERB
ftr-370	1973	4	asset	asset	NOUN
ftr-370	1973	5	disposition	disposition	NOUN
ftr-370	1973	6	price	price	NOUN
ftr-370	1973	7	(	(	PUNCT
ftr-370	1973	8	adadp	adadp	PROPN
ftr-370	1973	9	)	)	PUNCT
ftr-370	1973	10	and	and	CCONJ
ftr-370	1973	11	adjusted	adjust	VERB
ftr-370	1973	12	grossed	gross	VERB
ftr-370	1973	13	up	up	ADP
ftr-370	1973	14	basis	basis	NOUN
ftr-370	1973	15	(	(	PUNCT
ftr-370	1973	16	agub	agub	ADV
ftr-370	1973	17	)	)	PUNCT
ftr-370	1973	18	.	.	PUNCT
ftr-370	1974	1	to	to	PART
ftr-370	1974	2	calculate	calculate	VERB
ftr-370	1974	3	old	old	ADJ
ftr-370	1974	4	target	target	NOUN
ftr-370	1974	5	’s	’s	PART
ftr-370	1974	6	gain	gain	NOUN
ftr-370	1974	7	under	under	ADP
ftr-370	1974	8	a	a	DET
ftr-370	1974	9	§	§	PROPN
ftr-370	1974	10	336(e	336(e	PROPN
ftr-370	1974	11	)	)	PUNCT
ftr-370	1974	12	election	election	NOUN
ftr-370	1974	13	,	,	PUNCT
ftr-370	1974	14	the	the	DET
ftr-370	1974	15	proposed	propose	VERB
ftr-370	1974	16	regulations	regulation	NOUN
ftr-370	1974	17	define	define	VERB
ftr-370	1974	18	a	a	DET
ftr-370	1974	19	new	new	ADJ
ftr-370	1974	20	term	term	NOUN
ftr-370	1974	21	,	,	PUNCT
ftr-370	1974	22	“	"	PUNCT
ftr-370	1974	23	aggregate	aggregate	ADJ
ftr-370	1974	24	deemed	deemed	ADJ
ftr-370	1974	25	asset	asset	NOUN
ftr-370	1974	26	disposition	disposition	NOUN
ftr-370	1974	27	price	price	NOUN
ftr-370	1974	28	”	"	PUNCT
ftr-370	1974	29	(	(	PUNCT
ftr-370	1974	30	adadp	adadp	PROPN
ftr-370	1974	31	)	)	PUNCT
ftr-370	1974	32	.	.	PUNCT
ftr-370	1975	1	new	new	ADJ
ftr-370	1975	2	target	target	NOUN
ftr-370	1975	3	’s	’s	PART
ftr-370	1975	4	asset	asset	NOUN
ftr-370	1975	5	basis	basis	NOUN
ftr-370	1975	6	is	be	AUX
ftr-370	1975	7	determined	determine	VERB
ftr-370	1975	8	with	with	ADP
ftr-370	1975	9	reference	reference	NOUN
ftr-370	1975	10	to	to	ADP
ftr-370	1975	11	adjusted	adjust	VERB
ftr-370	1975	12	grossed	gross	VERB
ftr-370	1975	13	up	up	ADP
ftr-370	1975	14	basis	basis	NOUN
ftr-370	1975	15	(	(	PUNCT
ftr-370	1975	16	agub	agub	ADV
ftr-370	1975	17	)	)	PUNCT
ftr-370	1975	18	,	,	PUNCT
ftr-370	1975	19	as	as	SCONJ
ftr-370	1975	20	used	use	VERB
ftr-370	1975	21	in	in	ADP
ftr-370	1975	22	§	§	PROPN
ftr-370	1975	23	338	338	NUM
ftr-370	1975	24	and	and	CCONJ
ftr-370	1975	25	reg	reg	NOUN
ftr-370	1975	26	.	.	PUNCT
ftr-370	1976	1	§	§	PROPN
ftr-370	1976	2	1.338	1.338	NUM
ftr-370	1976	3	-	-	SYM
ftr-370	1976	4	5	5	NUM
ftr-370	1976	5	.	.	PUNCT
ftr-370	1976	6	under	under	ADP
ftr-370	1976	7	prop	prop	NOUN
ftr-370	1976	8	.	.	PUNCT
ftr-370	1977	1	reg	reg	NOUN
ftr-370	1977	2	.	.	PUNCT
ftr-370	1978	1	§	§	PROPN
ftr-370	1978	2	§	§	PROPN
ftr-370	1978	3	1.336	1.336	NUM
ftr-370	1978	4	-	-	SYM
ftr-370	1978	5	3	3	NUM
ftr-370	1978	6	and	and	CCONJ
ftr-370	1978	7	1.336	1.336	NUM
ftr-370	1978	8	-	-	SYM
ftr-370	1978	9	4	4	NUM
ftr-370	1978	10	,	,	PUNCT
ftr-370	1978	11	adadp	adadp	NOUN
ftr-370	1978	12	and	and	CCONJ
ftr-370	1978	13	agub	agub	ADV
ftr-370	1978	14	are	be	AUX
ftr-370	1978	15	determined	determine	VERB
ftr-370	1978	16	similarly	similarly	ADV
ftr-370	1978	17	to	to	ADP
ftr-370	1978	18	the	the	DET
ftr-370	1978	19	way	way	NOUN
ftr-370	1978	20	adsp	adsp	NOUN
ftr-370	1978	21	and	and	CCONJ
ftr-370	1978	22	agub	agub	NOUN
ftr-370	1978	23	are	be	AUX
ftr-370	1978	24	determined	determine	VERB
ftr-370	1978	25	under	under	ADP
ftr-370	1978	26	the	the	DET
ftr-370	1978	27	§	§	ADJ
ftr-370	1978	28	338	338	NUM
ftr-370	1978	29	regulations	regulation	NOUN
ftr-370	1978	30	.	.	PUNCT
ftr-370	1979	1	the	the	DET
ftr-370	1979	2	proposed	propose	VERB
ftr-370	1979	3	regulations	regulation	NOUN
ftr-370	1979	4	account	account	VERB
ftr-370	1979	5	for	for	ADP
ftr-370	1979	6	the	the	DET
ftr-370	1979	7	lack	lack	NOUN
ftr-370	1979	8	of	of	ADP
ftr-370	1979	9	an	an	DET
ftr-370	1979	10	actual	actual	ADJ
ftr-370	1979	11	amount	amount	NOUN
ftr-370	1979	12	realized	realize	VERB
ftr-370	1979	13	on	on	ADP
ftr-370	1979	14	a	a	DET
ftr-370	1979	15	stock	stock	NOUN
ftr-370	1979	16	distribution	distribution	NOUN
ftr-370	1979	17	by	by	ADP
ftr-370	1979	18	treating	treat	VERB
ftr-370	1979	19	the	the	DET
ftr-370	1979	20	grossed	gross	VERB
ftr-370	1979	21	-	-	PUNCT
ftr-370	1979	22	up	up	ADP
ftr-370	1979	23	amount	amount	NOUN
ftr-370	1979	24	realized	realize	VERB
ftr-370	1979	25	as	as	ADP
ftr-370	1979	26	including	include	VERB
ftr-370	1979	27	in	in	ADP
ftr-370	1979	28	the	the	DET
ftr-370	1979	29	amount	amount	NOUN
ftr-370	1979	30	realized	realize	VERB
ftr-370	1979	31	the	the	DET
ftr-370	1979	32	fair	fair	ADJ
ftr-370	1979	33	market	market	NOUN
ftr-370	1979	34	value	value	NOUN
ftr-370	1979	35	of	of	ADP
ftr-370	1979	36	distributed	distribute	VERB
ftr-370	1979	37	target	target	NOUN
ftr-370	1979	38	stock	stock	NOUN
ftr-370	1979	39	prop	prop	NOUN
ftr-370	1979	40	.	.	PUNCT
ftr-370	1980	1	reg	reg	NOUN
ftr-370	1980	2	.	.	PUNCT
ftr-370	1981	1	§	§	PROPN
ftr-370	1981	2	1.336	1.336	NUM
ftr-370	1981	3	-	-	SYM
ftr-370	1981	4	3(c)(1)(i)(b	3(c)(1)(i)(b	NUM
ftr-370	1981	5	)	)	PUNCT
ftr-370	1981	6	.	.	PUNCT
ftr-370	1982	1	in	in	ADP
ftr-370	1982	2	addition	addition	NOUN
ftr-370	1982	3	,	,	PUNCT
ftr-370	1982	4	because	because	SCONJ
ftr-370	1982	5	in	in	ADP
ftr-370	1982	6	the	the	DET
ftr-370	1982	7	case	case	NOUN
ftr-370	1982	8	of	of	ADP
ftr-370	1982	9	a	a	DET
ftr-370	1982	10	§	§	PROPN
ftr-370	1982	11	336(e	336(e	PROPN
ftr-370	1982	12	)	)	PUNCT
ftr-370	1982	13	election	election	NOUN
ftr-370	1982	14	(	(	PUNCT
ftr-370	1982	15	unlike	unlike	ADP
ftr-370	1982	16	in	in	ADP
ftr-370	1982	17	the	the	DET
ftr-370	1982	18	case	case	NOUN
ftr-370	1982	19	of	of	ADP
ftr-370	1982	20	a	a	DET
ftr-370	1982	21	§	§	ADJ
ftr-370	1982	22	338	338	NUM
ftr-370	1982	23	election	election	NOUN
ftr-370	1982	24	,	,	PUNCT
ftr-370	1982	25	where	where	SCONJ
ftr-370	1982	26	there	there	PRON
ftr-370	1982	27	is	be	VERB
ftr-370	1982	28	only	only	ADV
ftr-370	1982	29	one	one	NUM
ftr-370	1982	30	purchasing	purchase	VERB
ftr-370	1982	31	corporation	corporation	NOUN
ftr-370	1982	32	and	and	CCONJ
ftr-370	1982	33	it	it	PRON
ftr-370	1982	34	is	be	AUX
ftr-370	1982	35	relatively	relatively	ADV
ftr-370	1982	36	easy	easy	ADJ
ftr-370	1982	37	to	to	PART
ftr-370	1982	38	determine	determine	VERB
ftr-370	1982	39	the	the	DET
ftr-370	1982	40	purchaser	purchaser	NOUN
ftr-370	1982	41	’s	’s	PART
ftr-370	1982	42	basis	basis	NOUN
ftr-370	1982	43	in	in	ADP
ftr-370	1982	44	nonrecently	nonrecently	ADV
ftr-370	1982	45	purchased	purchase	VERB
ftr-370	1982	46	stock	stock	NOUN
ftr-370	1982	47	in	in	ADP
ftr-370	1982	48	order	order	NOUN
ftr-370	1982	49	to	to	PART
ftr-370	1982	50	determine	determine	VERB
ftr-370	1982	51	agub	agub	ADV
ftr-370	1982	52	)	)	PUNCT
ftr-370	1982	53	,	,	PUNCT
ftr-370	1982	54	there	there	PRON
ftr-370	1982	55	can	can	AUX
ftr-370	1982	56	be	be	AUX
ftr-370	1982	57	multiple	multiple	ADJ
ftr-370	1982	58	purchasers	purchaser	NOUN
ftr-370	1982	59	or	or	CCONJ
ftr-370	1982	60	distributees	distributee	NOUN
ftr-370	1982	61	who	who	PRON
ftr-370	1982	62	acquired	acquire	VERB
ftr-370	1982	63	target	target	NOUN
ftr-370	1982	64	stock	stock	NOUN
ftr-370	1982	65	prior	prior	ADV
ftr-370	1982	66	to	to	ADP
ftr-370	1982	67	the	the	DET
ftr-370	1982	68	12	12	NUM
ftr-370	1982	69	-	-	PUNCT
ftr-370	1982	70	month	month	NOUN
ftr-370	1982	71	disposition	disposition	NOUN
ftr-370	1982	72	period	period	NOUN
ftr-370	1982	73	,	,	PUNCT
ftr-370	1982	74	the	the	DET
ftr-370	1982	75	proposed	propose	VERB
ftr-370	1982	76	regulations	regulation	NOUN
ftr-370	1982	77	provide	provide	VERB
ftr-370	1982	78	that	that	SCONJ
ftr-370	1982	79	“	"	PUNCT
ftr-370	1982	80	nonrecently	nonrecently	ADV
ftr-370	1982	81	disposed	disposed	ADJ
ftr-370	1982	82	stock	stock	NOUN
ftr-370	1982	83	,	,	PUNCT
ftr-370	1982	84	”	"	PUNCT
ftr-370	1982	85	which	which	PRON
ftr-370	1982	86	has	have	VERB
ftr-370	1982	87	a	a	DET
ftr-370	1982	88	similar	similar	ADJ
ftr-370	1982	89	meaning	meaning	NOUN
ftr-370	1982	90	to	to	ADP
ftr-370	1982	91	the	the	DET
ftr-370	1982	92	term	term	NOUN
ftr-370	1982	93	“	"	PUNCT
ftr-370	1982	94	nonrecently	nonrecently	ADV
ftr-370	1982	95	purchased	purchase	VERB
ftr-370	1982	96	stock	stock	NOUN
ftr-370	1982	97	”	"	PUNCT
ftr-370	1982	98	in	in	ADP
ftr-370	1982	99	§	§	PROPN
ftr-370	1982	100	338(b)(6)(b	338(b)(6)(b	NUM
ftr-370	1982	101	)	)	PUNCT
ftr-370	1982	102	,	,	PUNCT
ftr-370	1982	103	includes	include	VERB
ftr-370	1982	104	only	only	ADJ
ftr-370	1982	105	stock	stock	NOUN
ftr-370	1982	106	in	in	ADP
ftr-370	1982	107	a	a	DET
ftr-370	1982	108	target	target	NOUN
ftr-370	1982	109	corporation	corporation	NOUN
ftr-370	1982	110	held	hold	VERB
ftr-370	1982	111	by	by	ADP
ftr-370	1982	112	a	a	DET
ftr-370	1982	113	purchaser	purchaser	NOUN
ftr-370	1982	114	(	(	PUNCT
ftr-370	1982	115	or	or	CCONJ
ftr-370	1982	116	a	a	DET
ftr-370	1982	117	related	related	ADJ
ftr-370	1982	118	person	person	NOUN
ftr-370	1982	119	)	)	PUNCT
ftr-370	1982	120	who	who	PRON
ftr-370	1982	121	owns	own	VERB
ftr-370	1982	122	(	(	PUNCT
ftr-370	1982	123	with	with	ADP
ftr-370	1982	124	§	§	PROPN
ftr-370	1982	125	318(a	318(a	NUM
ftr-370	1982	126	)	)	PUNCT
ftr-370	1982	127	attribution	attribution	NOUN
ftr-370	1982	128	,	,	PUNCT
ftr-370	1982	129	except	except	SCONJ
ftr-370	1982	130	§	§	PROPN
ftr-370	1982	131	318(a)(4	318(a)(4	NUM
ftr-370	1982	132	)	)	PUNCT
ftr-370	1982	133	)	)	PUNCT
ftr-370	1982	134	,	,	PUNCT
ftr-370	1982	135	at	at	ADV
ftr-370	1982	136	least	least	ADV
ftr-370	1982	137	10	10	NUM
ftr-370	1982	138	percent	percent	NOUN
ftr-370	1982	139	of	of	ADP
ftr-370	1982	140	the	the	DET
ftr-370	1982	141	total	total	ADJ
ftr-370	1982	142	voting	voting	NOUN
ftr-370	1982	143	power	power	NOUN
ftr-370	1982	144	or	or	CCONJ
ftr-370	1982	145	value	value	NOUN
ftr-370	1982	146	of	of	ADP
ftr-370	1982	147	the	the	DET
ftr-370	1982	148	stock	stock	NOUN
ftr-370	1982	149	of	of	ADP
ftr-370	1982	150	target	target	NOUN
ftr-370	1982	151	that	that	PRON
ftr-370	1982	152	is	be	AUX
ftr-370	1982	153	not	not	PART
ftr-370	1982	154	recently	recently	ADV
ftr-370	1982	155	disposed	dispose	VERB
ftr-370	1982	156	stock	stock	NOUN
ftr-370	1982	157	.	.	PUNCT
ftr-370	1983	1	prop	prop	NOUN
ftr-370	1983	2	.	.	PUNCT
ftr-370	1984	1	reg	reg	PROPN
ftr-370	1984	2	.	.	PUNCT
ftr-370	1985	1	§	§	PROPN
ftr-370	1985	2	1.336	1.336	NUM
ftr-370	1985	3	-	-	SYM
ftr-370	1985	4	1(b)(17	1(b)(17	NUM
ftr-370	1985	5	)	)	PUNCT
ftr-370	1985	6	.	.	PUNCT
ftr-370	1986	1	•	•	NUM
ftr-370	1986	2	new	new	ADJ
ftr-370	1986	3	target	target	NOUN
ftr-370	1986	4	is	be	AUX
ftr-370	1986	5	treated	treat	VERB
ftr-370	1986	6	as	as	ADP
ftr-370	1986	7	acquiring	acquire	VERB
ftr-370	1986	8	all	all	PRON
ftr-370	1986	9	of	of	ADP
ftr-370	1986	10	its	its	PRON
ftr-370	1986	11	assets	asset	NOUN
ftr-370	1986	12	from	from	ADP
ftr-370	1986	13	an	an	DET
ftr-370	1986	14	unrelated	unrelated	ADJ
ftr-370	1986	15	person	person	NOUN
ftr-370	1986	16	in	in	ADP
ftr-370	1986	17	a	a	DET
ftr-370	1986	18	single	single	ADJ
ftr-370	1986	19	transaction	transaction	NOUN
ftr-370	1986	20	at	at	ADP
ftr-370	1986	21	the	the	DET
ftr-370	1986	22	close	close	NOUN
ftr-370	1986	23	of	of	ADP
ftr-370	1986	24	the	the	DET
ftr-370	1986	25	disposition	disposition	NOUN
ftr-370	1986	26	date	date	NOUN
ftr-370	1986	27	,	,	PUNCT
ftr-370	1986	28	but	but	CCONJ
ftr-370	1986	29	before	before	ADP
ftr-370	1986	30	the	the	DET
ftr-370	1986	31	deemed	deemed	ADJ
ftr-370	1986	32	liquidation	liquidation	NOUN
ftr-370	1986	33	(	(	PUNCT
ftr-370	1986	34	or	or	CCONJ
ftr-370	1986	35	,	,	PUNCT
ftr-370	1986	36	in	in	ADP
ftr-370	1986	37	the	the	DET
ftr-370	1986	38	case	case	NOUN
ftr-370	1986	39	of	of	ADP
ftr-370	1986	40	a	a	DET
ftr-370	1986	41	§	§	ADJ
ftr-370	1986	42	355	355	NUM
ftr-370	1986	43	distribution	distribution	NOUN
ftr-370	1986	44	,	,	PUNCT
ftr-370	1986	45	before	before	ADP
ftr-370	1986	46	the	the	DET
ftr-370	1986	47	distribution	distribution	NOUN
ftr-370	1986	48	)	)	PUNCT
ftr-370	1986	49	in	in	ADP
ftr-370	1986	50	exchange	exchange	NOUN
ftr-370	1986	51	for	for	ADP
ftr-370	1986	52	an	an	DET
ftr-370	1986	53	amount	amount	NOUN
ftr-370	1986	54	equal	equal	ADJ
ftr-370	1986	55	to	to	ADP
ftr-370	1986	56	the	the	DET
ftr-370	1986	57	2009	2009	NUM
ftr-370	1986	58	]	]	PUNCT
ftr-370	1986	59	recent	recent	ADJ
ftr-370	1986	60	developments	development	NOUN
ftr-370	1986	61	in	in	ADP
ftr-370	1986	62	federal	federal	ADJ
ftr-370	1986	63	income	income	NOUN
ftr-370	1986	64	taxation	taxation	NOUN
ftr-370	1986	65	369	369	NUM
ftr-370	1986	66	agub	agub	ADV
ftr-370	1986	67	.	.	PUNCT
ftr-370	1987	1	with	with	ADP
ftr-370	1987	2	certain	certain	ADJ
ftr-370	1987	3	modifications	modification	NOUN
ftr-370	1987	4	,	,	PUNCT
ftr-370	1987	5	prop	prop	NOUN
ftr-370	1987	6	.	.	PUNCT
ftr-370	1987	7	reg	reg	PROPN
ftr-370	1987	8	.	.	PUNCT
ftr-370	1988	1	§	§	PROPN
ftr-370	1988	2	1.336	1.336	NUM
ftr-370	1988	3	-	-	SYM
ftr-370	1988	4	4	4	NUM
ftr-370	1988	5	generally	generally	ADV
ftr-370	1988	6	resembles	resemble	VERB
ftr-370	1988	7	reg	reg	NOUN
ftr-370	1988	8	.	.	PUNCT
ftr-370	1989	1	§	§	PROPN
ftr-370	1989	2	1.338	1.338	NUM
ftr-370	1989	3	-	-	SYM
ftr-370	1989	4	5	5	NUM
ftr-370	1989	5	to	to	PART
ftr-370	1989	6	determine	determine	VERB
ftr-370	1989	7	target	target	NOUN
ftr-370	1989	8	’s	’s	PART
ftr-370	1989	9	agub	agub	ADV
ftr-370	1989	10	for	for	ADP
ftr-370	1989	11	target	target	NOUN
ftr-370	1989	12	.	.	PUNCT
ftr-370	1990	1	new	new	ADJ
ftr-370	1990	2	target	target	NOUN
ftr-370	1990	3	allocates	allocate	VERB
ftr-370	1990	4	agub	agub	ADV
ftr-370	1990	5	among	among	ADP
ftr-370	1990	6	its	its	PRON
ftr-370	1990	7	assets	asset	NOUN
ftr-370	1990	8	in	in	ADP
ftr-370	1990	9	the	the	DET
ftr-370	1990	10	same	same	ADJ
ftr-370	1990	11	manner	manner	NOUN
ftr-370	1990	12	as	as	ADP
ftr-370	1990	13	in	in	ADP
ftr-370	1990	14	regs	reg	NOUN
ftr-370	1990	15	.	.	PUNCT
ftr-370	1991	1	§	§	PROPN
ftr-370	1991	2	§	§	PROPN
ftr-370	1991	3	1.338	1.338	NUM
ftr-370	1991	4	-	-	SYM
ftr-370	1991	5	6	6	NUM
ftr-370	1991	6	and	and	CCONJ
ftr-370	1991	7	1.338	1.338	NUM
ftr-370	1991	8	-	-	SYM
ftr-370	1991	9	7	7	NUM
ftr-370	1991	10	.	.	PUNCT
ftr-370	1991	11	prop	prop	NOUN
ftr-370	1991	12	.	.	PUNCT
ftr-370	1992	1	reg	reg	PROPN
ftr-370	1992	2	.	.	PUNCT
ftr-370	1993	1	§	§	PROPN
ftr-370	1993	2	§	§	PROPN
ftr-370	1993	3	1.336	1.336	NUM
ftr-370	1993	4	-	-	PUNCT
ftr-370	1993	5	2(b)(1)(ii	2(b)(1)(ii	NUM
ftr-370	1993	6	)	)	PUNCT
ftr-370	1993	7	and	and	CCONJ
ftr-370	1993	8	1.3362(b)(2)(ii	1.3362(b)(2)(ii	NUM
ftr-370	1993	9	)	)	PUNCT
ftr-370	1993	10	.	.	PUNCT
ftr-370	1994	1	•	•	NUM
ftr-370	1994	2	any	any	DET
ftr-370	1994	3	stock	stock	NOUN
ftr-370	1994	4	retained	retain	VERB
ftr-370	1994	5	by	by	ADP
ftr-370	1994	6	a	a	DET
ftr-370	1994	7	transferor	transferor	NOUN
ftr-370	1994	8	(	(	PUNCT
ftr-370	1994	9	or	or	CCONJ
ftr-370	1994	10	a	a	DET
ftr-370	1994	11	member	member	NOUN
ftr-370	1994	12	of	of	ADP
ftr-370	1994	13	its	its	PRON
ftr-370	1994	14	consolidated	consolidated	ADJ
ftr-370	1994	15	group	group	NOUN
ftr-370	1994	16	)	)	PUNCT
ftr-370	1994	17	is	be	AUX
ftr-370	1994	18	treated	treat	VERB
ftr-370	1994	19	as	as	SCONJ
ftr-370	1994	20	acquired	acquire	VERB
ftr-370	1994	21	by	by	ADP
ftr-370	1994	22	the	the	DET
ftr-370	1994	23	seller	seller	NOUN
ftr-370	1994	24	on	on	ADP
ftr-370	1994	25	the	the	DET
ftr-370	1994	26	day	day	NOUN
ftr-370	1994	27	after	after	ADP
ftr-370	1994	28	the	the	DET
ftr-370	1994	29	disposition	disposition	NOUN
ftr-370	1994	30	date	date	NOUN
ftr-370	1994	31	at	at	ADP
ftr-370	1994	32	its	its	PRON
ftr-370	1994	33	fair	fair	ADJ
ftr-370	1994	34	market	market	NOUN
ftr-370	1994	35	value	value	NOUN
ftr-370	1994	36	,	,	PUNCT
ftr-370	1994	37	which	which	PRON
ftr-370	1994	38	is	be	AUX
ftr-370	1994	39	a	a	DET
ftr-370	1994	40	proportionate	proportionate	ADJ
ftr-370	1994	41	amount	amount	NOUN
ftr-370	1994	42	of	of	ADP
ftr-370	1994	43	the	the	DET
ftr-370	1994	44	grossed	gross	VERB
ftr-370	1994	45	-	-	PUNCT
ftr-370	1994	46	up	up	ADP
ftr-370	1994	47	amount	amount	NOUN
ftr-370	1994	48	realized	realize	VERB
ftr-370	1994	49	on	on	ADP
ftr-370	1994	50	the	the	DET
ftr-370	1994	51	transfer	transfer	NOUN
ftr-370	1994	52	under	under	ADP
ftr-370	1994	53	the	the	DET
ftr-370	1994	54	§	§	PROPN
ftr-370	1994	55	336(e	336(e	PROPN
ftr-370	1994	56	)	)	PUNCT
ftr-370	1994	57	election	election	NOUN
ftr-370	1994	58	.	.	PUNCT
ftr-370	1995	1	prop	prop	NOUN
ftr-370	1995	2	.	.	PUNCT
ftr-370	1996	1	reg	reg	PROPN
ftr-370	1996	2	.	.	PUNCT
ftr-370	1997	1	§	§	PROPN
ftr-370	1997	2	§	§	PROPN
ftr-370	1997	3	1.336	1.336	NUM
ftr-370	1997	4	-	-	PUNCT
ftr-370	1997	5	2(b)(1)(v	2(b)(1)(v	NUM
ftr-370	1997	6	)	)	PUNCT
ftr-370	1997	7	and	and	CCONJ
ftr-370	1997	8	1.336	1.336	NUM
ftr-370	1997	9	-	-	SYM
ftr-370	1997	10	2(b)(2)(iv	2(b)(2)(iv	NUM
ftr-370	1997	11	)	)	PUNCT
ftr-370	1997	12	.	.	PUNCT
ftr-370	1998	1	a	a	DET
ftr-370	1998	2	continuing	continue	VERB
ftr-370	1998	3	minority	minority	NOUN
ftr-370	1998	4	shareholder	shareholder	NOUN
ftr-370	1998	5	is	be	AUX
ftr-370	1998	6	generally	generally	ADV
ftr-370	1998	7	unaffected	unaffected	ADJ
ftr-370	1998	8	by	by	ADP
ftr-370	1998	9	the	the	DET
ftr-370	1998	10	§	§	PROPN
ftr-370	1998	11	336(e	336(e	PROPN
ftr-370	1998	12	)	)	PUNCT
ftr-370	1998	13	election	election	NOUN
ftr-370	1998	14	.	.	PUNCT
ftr-370	1999	1	prop	prop	NOUN
ftr-370	1999	2	.	.	PUNCT
ftr-370	2000	1	reg	reg	PROPN
ftr-370	2000	2	.	.	PUNCT
ftr-370	2001	1	§	§	PROPN
ftr-370	2001	2	1.336	1.336	NUM
ftr-370	2001	3	-	-	NUM
ftr-370	2001	4	2(d	2(d	NUM
ftr-370	2001	5	)	)	PUNCT
ftr-370	2001	6	.	.	PUNCT
ftr-370	2002	1	•	•	NUM
ftr-370	2002	2	a	a	DET
ftr-370	2002	3	holder	holder	NOUN
ftr-370	2002	4	of	of	ADP
ftr-370	2002	5	nonrecently	nonrecently	ADV
ftr-370	2002	6	disposed	dispose	VERB
ftr-370	2002	7	stock	stock	NOUN
ftr-370	2002	8	may	may	AUX
ftr-370	2002	9	irrevocably	irrevocably	ADV
ftr-370	2002	10	elect	elect	VERB
ftr-370	2002	11	(	(	PUNCT
ftr-370	2002	12	similarly	similarly	ADV
ftr-370	2002	13	to	to	ADP
ftr-370	2002	14	under	under	ADP
ftr-370	2002	15	§	§	NOUN
ftr-370	2002	16	338	338	NUM
ftr-370	2002	17	)	)	PUNCT
ftr-370	2002	18	to	to	PART
ftr-370	2002	19	treat	treat	VERB
ftr-370	2002	20	the	the	DET
ftr-370	2002	21	nonrecently	nonrecently	ADV
ftr-370	2002	22	disposed	dispose	VERB
ftr-370	2002	23	stock	stock	NOUN
ftr-370	2002	24	as	as	ADP
ftr-370	2002	25	being	be	AUX
ftr-370	2002	26	sold	sell	VERB
ftr-370	2002	27	on	on	ADP
ftr-370	2002	28	the	the	DET
ftr-370	2002	29	disposition	disposition	NOUN
ftr-370	2002	30	date	date	NOUN
ftr-370	2002	31	.	.	PUNCT
ftr-370	2003	1	prop	prop	NOUN
ftr-370	2003	2	.	.	PUNCT
ftr-370	2004	1	reg	reg	PROPN
ftr-370	2004	2	.	.	PUNCT
ftr-370	2005	1	§	§	PROPN
ftr-370	2005	2	1.336	1.336	NUM
ftr-370	2005	3	-	-	SYM
ftr-370	2005	4	4(c	4(c	NUM
ftr-370	2005	5	)	)	PUNCT
ftr-370	2005	6	.	.	PUNCT
ftr-370	2006	1	the	the	DET
ftr-370	2006	2	gain	gain	NOUN
ftr-370	2006	3	recognition	recognition	NOUN
ftr-370	2006	4	election	election	NOUN
ftr-370	2006	5	is	be	AUX
ftr-370	2006	6	mandatory	mandatory	ADJ
ftr-370	2006	7	if	if	SCONJ
ftr-370	2006	8	a	a	DET
ftr-370	2006	9	purchaser	purchaser	NOUN
ftr-370	2006	10	owns	own	VERB
ftr-370	2006	11	(	(	PUNCT
ftr-370	2006	12	after	after	ADP
ftr-370	2006	13	applying	apply	VERB
ftr-370	2006	14	§	§	PROPN
ftr-370	2006	15	318(a	318(a	PROPN
ftr-370	2006	16	)	)	PUNCT
ftr-370	2006	17	,	,	PUNCT
ftr-370	2006	18	other	other	ADJ
ftr-370	2006	19	than	than	ADP
ftr-370	2006	20	§	§	PROPN
ftr-370	2006	21	318(a)(4	318(a)(4	NUM
ftr-370	2006	22	)	)	PUNCT
ftr-370	2006	23	)	)	PUNCT
ftr-370	2006	24	80	80	NUM
ftr-370	2006	25	percent	percent	NOUN
ftr-370	2006	26	or	or	CCONJ
ftr-370	2006	27	more	more	ADJ
ftr-370	2006	28	of	of	ADP
ftr-370	2006	29	the	the	DET
ftr-370	2006	30	voting	voting	NOUN
ftr-370	2006	31	power	power	NOUN
ftr-370	2006	32	or	or	CCONJ
ftr-370	2006	33	value	value	NOUN
ftr-370	2006	34	of	of	ADP
ftr-370	2006	35	target	target	NOUN
ftr-370	2006	36	stock	stock	NOUN
ftr-370	2006	37	.	.	PUNCT
ftr-370	2007	1	prop	prop	NOUN
ftr-370	2007	2	.	.	PUNCT
ftr-370	2008	1	reg	reg	PROPN
ftr-370	2008	2	.	.	PUNCT
ftr-370	2009	1	§	§	PROPN
ftr-370	2009	2	§	§	PROPN
ftr-370	2009	3	1.336	1.336	NUM
ftr-370	2009	4	-	-	PUNCT
ftr-370	2009	5	1(b)(15	1(b)(15	NUM
ftr-370	2009	6	)	)	PUNCT
ftr-370	2009	7	and	and	CCONJ
ftr-370	2009	8	1.336	1.336	NUM
ftr-370	2009	9	-	-	SYM
ftr-370	2009	10	4(c	4(c	NUM
ftr-370	2009	11	)	)	PUNCT
ftr-370	2009	12	.	.	PUNCT
ftr-370	2010	1	•	•	NOUN
ftr-370	2010	2	a	a	DET
ftr-370	2010	3	taxpayer	taxpayer	NOUN
ftr-370	2010	4	will	will	AUX
ftr-370	2010	5	be	be	AUX
ftr-370	2010	6	allowed	allow	VERB
ftr-370	2010	7	to	to	PART
ftr-370	2010	8	make	make	VERB
ftr-370	2010	9	a	a	DET
ftr-370	2010	10	protective	protective	ADJ
ftr-370	2010	11	§	§	PROPN
ftr-370	2010	12	336(e	336(e	PROPN
ftr-370	2010	13	)	)	PUNCT
ftr-370	2010	14	election	election	NOUN
ftr-370	2010	15	if	if	SCONJ
ftr-370	2010	16	it	it	PRON
ftr-370	2010	17	is	be	AUX
ftr-370	2010	18	unsure	unsure	ADJ
ftr-370	2010	19	whether	whether	SCONJ
ftr-370	2010	20	a	a	DET
ftr-370	2010	21	transaction	transaction	NOUN
ftr-370	2010	22	constitutes	constitute	VERB
ftr-370	2010	23	a	a	DET
ftr-370	2010	24	qualified	qualified	ADJ
ftr-370	2010	25	stock	stock	NOUN
ftr-370	2010	26	disposition	disposition	NOUN
ftr-370	2010	27	.	.	PUNCT
ftr-370	2011	1	a	a	DET
ftr-370	2011	2	protective	protective	ADJ
ftr-370	2011	3	election	election	NOUN
ftr-370	2011	4	will	will	AUX
ftr-370	2011	5	have	have	VERB
ftr-370	2011	6	no	no	DET
ftr-370	2011	7	effect	effect	NOUN
ftr-370	2011	8	if	if	SCONJ
ftr-370	2011	9	the	the	DET
ftr-370	2011	10	transaction	transaction	NOUN
ftr-370	2011	11	does	do	AUX
ftr-370	2011	12	not	not	PART
ftr-370	2011	13	constitute	constitute	VERB
ftr-370	2011	14	a	a	DET
ftr-370	2011	15	qualified	qualified	ADJ
ftr-370	2011	16	stock	stock	NOUN
ftr-370	2011	17	disposition	disposition	NOUN
ftr-370	2011	18	,	,	PUNCT
ftr-370	2011	19	but	but	CCONJ
ftr-370	2011	20	it	it	PRON
ftr-370	2011	21	will	will	AUX
ftr-370	2011	22	otherwise	otherwise	ADV
ftr-370	2011	23	be	be	AUX
ftr-370	2011	24	binding	bind	VERB
ftr-370	2011	25	and	and	CCONJ
ftr-370	2011	26	irrevocable	irrevocable	ADJ
ftr-370	2011	27	.	.	PUNCT
ftr-370	2012	1	prop	prop	NOUN
ftr-370	2012	2	.	.	PUNCT
ftr-370	2013	1	reg	reg	PROPN
ftr-370	2013	2	.	.	PUNCT
ftr-370	2014	1	§	§	PROPN
ftr-370	2014	2	1.336	1.336	NUM
ftr-370	2014	3	-	-	SYM
ftr-370	2014	4	2(j	2(j	NUM
ftr-370	2014	5	)	)	PUNCT
ftr-370	2014	6	.	.	PUNCT
ftr-370	2015	1	•	•	NUM
ftr-370	2015	2	correction	correction	NOUN
ftr-370	2015	3	to	to	PART
ftr-370	2015	4	reg	reg	PROPN
ftr-370	2015	5	.	.	PUNCT
ftr-370	2016	1	§	§	PROPN
ftr-370	2016	2	1.338	1.338	NUM
ftr-370	2016	3	-	-	SYM
ftr-370	2016	4	5	5	NUM
ftr-370	2016	5	.	.	PUNCT
ftr-370	2016	6	reg	reg	NOUN
ftr-370	2016	7	.	.	PUNCT
ftr-370	2017	1	§	§	PROPN
ftr-370	2017	2	1.338	1.338	NUM
ftr-370	2017	3	-	-	SYM
ftr-370	2017	4	5(d)(3)(ii	5(d)(3)(ii	NUM
ftr-370	2017	5	)	)	PUNCT
ftr-370	2017	6	is	be	AUX
ftr-370	2017	7	proposed	propose	VERB
ftr-370	2017	8	to	to	PART
ftr-370	2017	9	be	be	AUX
ftr-370	2017	10	corrected	correct	VERB
ftr-370	2017	11	to	to	PART
ftr-370	2017	12	use	use	VERB
ftr-370	2017	13	the	the	DET
ftr-370	2017	14	grossed	gross	VERB
ftr-370	2017	15	-	-	PUNCT
ftr-370	2017	16	up	up	ADP
ftr-370	2017	17	basis	basis	NOUN
ftr-370	2017	18	of	of	ADP
ftr-370	2017	19	recently	recently	ADV
ftr-370	2017	20	purchased	purchase	VERB
ftr-370	2017	21	stock	stock	NOUN
ftr-370	2017	22	in	in	ADP
ftr-370	2017	23	determining	determine	VERB
ftr-370	2017	24	the	the	DET
ftr-370	2017	25	basis	basis	NOUN
ftr-370	2017	26	amount	amount	NOUN
ftr-370	2017	27	,	,	PUNCT
ftr-370	2017	28	rather	rather	ADV
ftr-370	2017	29	than	than	ADP
ftr-370	2017	30	the	the	DET
ftr-370	2017	31	nongrossed	nongrosse	VERB
ftr-370	2017	32	-	-	PUNCT
ftr-370	2017	33	up	up	ADP
ftr-370	2017	34	basis	basis	NOUN
ftr-370	2017	35	.	.	PUNCT
ftr-370	2018	1	•	•	NUM
ftr-370	2018	2	effective	effective	ADJ
ftr-370	2018	3	date	date	NOUN
ftr-370	2018	4	.	.	PUNCT
ftr-370	2019	1	the	the	DET
ftr-370	2019	2	regulations	regulation	NOUN
ftr-370	2019	3	will	will	AUX
ftr-370	2019	4	apply	apply	VERB
ftr-370	2019	5	to	to	ADP
ftr-370	2019	6	any	any	DET
ftr-370	2019	7	qualified	qualified	ADJ
ftr-370	2019	8	stock	stock	NOUN
ftr-370	2019	9	disposition	disposition	NOUN
ftr-370	2019	10	for	for	ADP
ftr-370	2019	11	which	which	PRON
ftr-370	2019	12	the	the	DET
ftr-370	2019	13	disposition	disposition	NOUN
ftr-370	2019	14	date	date	NOUN
ftr-370	2019	15	is	be	AUX
ftr-370	2019	16	on	on	ADP
ftr-370	2019	17	or	or	CCONJ
ftr-370	2019	18	after	after	ADP
ftr-370	2019	19	the	the	DET
ftr-370	2019	20	date	date	NOUN
ftr-370	2019	21	of	of	ADP
ftr-370	2019	22	publication	publication	NOUN
ftr-370	2019	23	of	of	ADP
ftr-370	2019	24	final	final	ADJ
ftr-370	2019	25	regulations	regulation	NOUN
ftr-370	2019	26	.	.	PUNCT
ftr-370	2020	1	2	2	X
ftr-370	2020	2	.	.	X
ftr-370	2020	3	what	what	PRON
ftr-370	2020	4	hath	hath	NOUN
ftr-370	2020	5	rite	rite	ADJ
ftr-370	2020	6	-	-	PUNCT
ftr-370	2020	7	aid	aid	NOUN
ftr-370	2020	8	wrought	wrought	NOUN
ftr-370	2020	9	?	?	PUNCT
ftr-370	2021	1	t.d	t.d	PROPN
ftr-370	2021	2	.	.	NOUN
ftr-370	2021	3	9424	9424	NUM
ftr-370	2021	4	,	,	PUNCT
ftr-370	2021	5	unified	unified	ADJ
ftr-370	2021	6	rule	rule	NOUN
ftr-370	2021	7	for	for	ADP
ftr-370	2021	8	loss	loss	NOUN
ftr-370	2021	9	on	on	ADP
ftr-370	2021	10	subsidiary	subsidiary	ADJ
ftr-370	2021	11	stock	stock	NOUN
ftr-370	2021	12	,	,	PUNCT
ftr-370	2021	13	73	73	NUM
ftr-370	2021	14	f.r	f.r	PROPN
ftr-370	2021	15	.	.	PROPN
ftr-370	2021	16	53934	53934	NUM
ftr-370	2021	17	-	-	SYM
ftr-370	2021	18	01	01	NUM
ftr-370	2021	19	(	(	PUNCT
ftr-370	2021	20	9/17/08	9/17/08	NUM
ftr-370	2021	21	)	)	PUNCT
ftr-370	2021	22	.	.	PUNCT
ftr-370	2022	1	the	the	DET
ftr-370	2022	2	treasury	treasury	PROPN
ftr-370	2022	3	and	and	CCONJ
ftr-370	2022	4	irs	irs	PROPN
ftr-370	2022	5	have	have	AUX
ftr-370	2022	6	finalized	finalize	VERB
ftr-370	2022	7	proposed	propose	VERB
ftr-370	2022	8	regulations	regulation	NOUN
ftr-370	2022	9	[	[	X
ftr-370	2022	10	reg-157711	reg-157711	NOUN
ftr-370	2022	11	-	-	PUNCT
ftr-370	2022	12	02	02	NUM
ftr-370	2022	13	,	,	PUNCT
ftr-370	2022	14	proposed	propose	VERB
ftr-370	2022	15	rules	rule	NOUN
ftr-370	2022	16	,	,	PUNCT
ftr-370	2022	17	unified	unified	ADJ
ftr-370	2022	18	rule	rule	NOUN
ftr-370	2022	19	for	for	ADP
ftr-370	2022	20	loss	loss	NOUN
ftr-370	2022	21	on	on	ADP
ftr-370	2022	22	subsidiary	subsidiary	ADJ
ftr-370	2022	23	stock	stock	NOUN
ftr-370	2022	24	,	,	PUNCT
ftr-370	2022	25	72	72	NUM
ftr-370	2022	26	f.r	f.r	NOUN
ftr-370	2022	27	.	.	NOUN
ftr-370	2022	28	2964	2964	NUM
ftr-370	2022	29	(	(	PUNCT
ftr-370	2022	30	1/23/07	1/23/07	NUM
ftr-370	2022	31	)	)	PUNCT
ftr-370	2022	32	]	]	PUNCT
ftr-370	2022	33	that	that	PRON
ftr-370	2022	34	address	address	VERB
ftr-370	2022	35	the	the	DET
ftr-370	2022	36	duplication	duplication	NOUN
ftr-370	2022	37	of	of	ADP
ftr-370	2022	38	loss	loss	NOUN
ftr-370	2022	39	by	by	ADP
ftr-370	2022	40	consolidated	consolidated	ADJ
ftr-370	2022	41	groups	group	NOUN
ftr-370	2022	42	and	and	CCONJ
ftr-370	2022	43	completely	completely	ADV
ftr-370	2022	44	replace	replace	VERB
ftr-370	2022	45	the	the	DET
ftr-370	2022	46	former	former	ADJ
ftr-370	2022	47	basis	basis	NOUN
ftr-370	2022	48	adjustment	adjustment	NOUN
ftr-370	2022	49	and	and	CCONJ
ftr-370	2022	50	loss	loss	NOUN
ftr-370	2022	51	suspension	suspension	NOUN
ftr-370	2022	52	rules	rule	NOUN
ftr-370	2022	53	in	in	ADP
ftr-370	2022	54	former	former	ADJ
ftr-370	2022	55	reg	reg	NOUN
ftr-370	2022	56	.	.	PUNCT
ftr-370	2023	1	§	§	PROPN
ftr-370	2023	2	§	§	PROPN
ftr-370	2023	3	1.337(d)-2	1.337(d)-2	PROPN
ftr-370	2023	4	and	and	CCONJ
ftr-370	2023	5	1.1502	1.1502	NUM
ftr-370	2023	6	-	-	SYM
ftr-370	2023	7	35	35	NUM
ftr-370	2023	8	.	.	PUNCT
ftr-370	2024	1	the	the	DET
ftr-370	2024	2	final	final	ADJ
ftr-370	2024	3	regulations	regulation	NOUN
ftr-370	2024	4	generally	generally	ADV
ftr-370	2024	5	follow	follow	VERB
ftr-370	2024	6	the	the	DET
ftr-370	2024	7	proposed	propose	VERB
ftr-370	2024	8	regulations	regulation	NOUN
ftr-370	2024	9	with	with	ADP
ftr-370	2024	10	certain	certain	ADJ
ftr-370	2024	11	modifications	modification	NOUN
ftr-370	2024	12	.	.	PUNCT
ftr-370	2025	1	new	new	ADJ
ftr-370	2025	2	reg	reg	NOUN
ftr-370	2025	3	.	.	PUNCT
ftr-370	2026	1	§	§	PROPN
ftr-370	2026	2	1.1502	1.1502	NUM
ftr-370	2026	3	-	-	SYM
ftr-370	2026	4	36	36	NUM
ftr-370	2026	5	provides	provide	VERB
ftr-370	2026	6	“	"	PUNCT
ftr-370	2026	7	unified	unified	ADJ
ftr-370	2026	8	rules	rule	NOUN
ftr-370	2026	9	for	for	ADP
ftr-370	2026	10	loss	loss	NOUN
ftr-370	2026	11	on	on	ADP
ftr-370	2026	12	subsidiary	subsidiary	ADJ
ftr-370	2026	13	stock	stock	NOUN
ftr-370	2026	14	”	"	PUNCT
ftr-370	2026	15	when	when	SCONJ
ftr-370	2026	16	a	a	DET
ftr-370	2026	17	member	member	NOUN
ftr-370	2026	18	transfers	transfer	VERB
ftr-370	2026	19	a	a	DET
ftr-370	2026	20	share	share	NOUN
ftr-370	2026	21	of	of	ADP
ftr-370	2026	22	subsidiary	subsidiary	NOUN
ftr-370	2026	23	stock	stock	NOUN
ftr-370	2026	24	and	and	CCONJ
ftr-370	2026	25	,	,	PUNCT
ftr-370	2026	26	after	after	ADP
ftr-370	2026	27	taking	take	VERB
ftr-370	2026	28	into	into	ADP
ftr-370	2026	29	account	account	NOUN
ftr-370	2026	30	the	the	DET
ftr-370	2026	31	effects	effect	NOUN
ftr-370	2026	32	of	of	ADP
ftr-370	2026	33	all	all	DET
ftr-370	2026	34	applicable	applicable	ADJ
ftr-370	2026	35	rules	rule	NOUN
ftr-370	2026	36	,	,	PUNCT
ftr-370	2026	37	including	include	VERB
ftr-370	2026	38	those	those	PRON
ftr-370	2026	39	that	that	PRON
ftr-370	2026	40	would	would	AUX
ftr-370	2026	41	not	not	PART
ftr-370	2026	42	be	be	AUX
ftr-370	2026	43	given	give	VERB
ftr-370	2026	44	effect	effect	NOUN
ftr-370	2026	45	until	until	ADP
ftr-370	2026	46	after	after	ADP
ftr-370	2026	47	the	the	DET
ftr-370	2026	48	transfer	transfer	NOUN
ftr-370	2026	49	,	,	PUNCT
ftr-370	2026	50	the	the	DET
ftr-370	2026	51	share	share	NOUN
ftr-370	2026	52	is	be	AUX
ftr-370	2026	53	a	a	DET
ftr-370	2026	54	“	"	PUNCT
ftr-370	2026	55	loss	loss	NOUN
ftr-370	2026	56	share	share	NOUN
ftr-370	2026	57	.	.	PUNCT
ftr-370	2026	58	”	"	PUNCT
ftr-370	2027	1	(	(	PUNCT
ftr-370	2027	2	the	the	DET
ftr-370	2027	3	relevant	relevant	ADJ
ftr-370	2027	4	effects	effect	NOUN
ftr-370	2027	5	may	may	AUX
ftr-370	2027	6	be	be	AUX
ftr-370	2027	7	attributable	attributable	ADJ
ftr-370	2027	8	to	to	ADP
ftr-370	2027	9	lower	low	ADJ
ftr-370	2027	10	-	-	PUNCT
ftr-370	2027	11	tier	tier	NOUN
ftr-370	2027	12	dispositions	disposition	NOUN
ftr-370	2027	13	and	and	CCONJ
ftr-370	2027	14	worthlessness	worthlessness	NOUN
ftr-370	2027	15	,	,	PUNCT
ftr-370	2027	16	as	as	ADV
ftr-370	2027	17	well	well	ADV
ftr-370	2027	18	as	as	ADP
ftr-370	2027	19	to	to	ADP
ftr-370	2027	20	the	the	DET
ftr-370	2027	21	application	application	NOUN
ftr-370	2027	22	of	of	ADP
ftr-370	2027	23	the	the	DET
ftr-370	2027	24	unified	unified	ADJ
ftr-370	2027	25	loss	loss	NOUN
ftr-370	2027	26	rule	rule	NOUN
ftr-370	2027	27	.	.	PUNCT
ftr-370	2027	28	)	)	PUNCT
ftr-370	2028	1	see	see	VERB
ftr-370	2028	2	reg	reg	NOUN
ftr-370	2028	3	.	.	PUNCT
ftr-370	2029	1	§	§	PROPN
ftr-370	2029	2	1.150236(a)(3)(i	1.150236(a)(3)(i	PROPN
ftr-370	2029	3	)	)	PUNCT
ftr-370	2029	4	.	.	PUNCT
ftr-370	2030	1	a	a	DET
ftr-370	2030	2	transfer	transfer	NOUN
ftr-370	2030	3	of	of	ADP
ftr-370	2030	4	stock	stock	NOUN
ftr-370	2030	5	includes	include	VERB
ftr-370	2030	6	any	any	DET
ftr-370	2030	7	event	event	NOUN
ftr-370	2030	8	in	in	ADP
ftr-370	2030	9	which	which	PRON
ftr-370	2030	10	(	(	PUNCT
ftr-370	2030	11	1	1	X
ftr-370	2030	12	)	)	PUNCT
ftr-370	2030	13	gain	gain	NOUN
ftr-370	2030	14	or	or	CCONJ
ftr-370	2030	15	loss	loss	NOUN
ftr-370	2030	16	370	370	NUM
ftr-370	2030	17	florida	florida	PROPN
ftr-370	2030	18	tax	tax	NOUN
ftr-370	2030	19	review	review	NOUN
ftr-370	2031	1	[	[	X
ftr-370	2031	2	vol	vol	NOUN
ftr-370	2031	3	.	.	PUNCT
ftr-370	2031	4	9	9	NUM
ftr-370	2031	5	:	:	PUNCT
ftr-370	2031	6	si	si	X
ftr-370	2031	7	would	would	AUX
ftr-370	2031	8	be	be	AUX
ftr-370	2031	9	recognized	recognize	VERB
ftr-370	2031	10	(	(	PUNCT
ftr-370	2031	11	apart	apart	ADV
ftr-370	2031	12	from	from	ADP
ftr-370	2031	13	the	the	DET
ftr-370	2031	14	rules	rule	NOUN
ftr-370	2031	15	in	in	ADP
ftr-370	2031	16	the	the	DET
ftr-370	2031	17	proposed	propose	VERB
ftr-370	2031	18	regulations	regulation	NOUN
ftr-370	2031	19	)	)	PUNCT
ftr-370	2031	20	,	,	PUNCT
ftr-370	2031	21	(	(	PUNCT
ftr-370	2031	22	2	2	X
ftr-370	2031	23	)	)	PUNCT
ftr-370	2031	24	the	the	DET
ftr-370	2031	25	holder	holder	NOUN
ftr-370	2031	26	of	of	ADP
ftr-370	2031	27	a	a	DET
ftr-370	2031	28	share	share	NOUN
ftr-370	2031	29	and	and	CCONJ
ftr-370	2031	30	the	the	DET
ftr-370	2031	31	subsidiary	subsidiary	NOUN
ftr-370	2031	32	cease	cease	NOUN
ftr-370	2031	33	to	to	PART
ftr-370	2031	34	be	be	AUX
ftr-370	2031	35	members	member	NOUN
ftr-370	2031	36	of	of	ADP
ftr-370	2031	37	the	the	DET
ftr-370	2031	38	same	same	ADJ
ftr-370	2031	39	group	group	NOUN
ftr-370	2031	40	,	,	PUNCT
ftr-370	2031	41	(	(	PUNCT
ftr-370	2031	42	3	3	X
ftr-370	2031	43	)	)	PUNCT
ftr-370	2031	44	a	a	DET
ftr-370	2031	45	nonmember	nonmember	NOUN
ftr-370	2031	46	acquires	acquire	VERB
ftr-370	2031	47	an	an	DET
ftr-370	2031	48	outstanding	outstanding	ADJ
ftr-370	2031	49	share	share	NOUN
ftr-370	2031	50	from	from	ADP
ftr-370	2031	51	a	a	DET
ftr-370	2031	52	member	member	NOUN
ftr-370	2031	53	,	,	PUNCT
ftr-370	2031	54	or	or	CCONJ
ftr-370	2031	55	(	(	PUNCT
ftr-370	2031	56	4	4	X
ftr-370	2031	57	)	)	PUNCT
ftr-370	2031	58	the	the	DET
ftr-370	2031	59	share	share	NOUN
ftr-370	2031	60	is	be	AUX
ftr-370	2031	61	treated	treat	VERB
ftr-370	2031	62	as	as	ADP
ftr-370	2031	63	worthless	worthless	ADJ
ftr-370	2031	64	.	.	PUNCT
ftr-370	2032	1	the	the	DET
ftr-370	2032	2	purpose	purpose	NOUN
ftr-370	2032	3	of	of	ADP
ftr-370	2032	4	these	these	DET
ftr-370	2032	5	rules	rule	NOUN
ftr-370	2032	6	is	be	AUX
ftr-370	2032	7	twofold	twofold	ADJ
ftr-370	2032	8	,	,	PUNCT
ftr-370	2032	9	to	to	PART
ftr-370	2032	10	prevent	prevent	VERB
ftr-370	2032	11	the	the	DET
ftr-370	2032	12	consolidated	consolidated	ADJ
ftr-370	2032	13	return	return	NOUN
ftr-370	2032	14	provisions	provision	NOUN
ftr-370	2032	15	from	from	ADP
ftr-370	2032	16	creating	create	VERB
ftr-370	2032	17	non	non	ADJ
ftr-370	2032	18	-	-	ADJ
ftr-370	2032	19	economic	economic	ADJ
ftr-370	2032	20	losses	loss	NOUN
ftr-370	2032	21	on	on	ADP
ftr-370	2032	22	the	the	DET
ftr-370	2032	23	sale	sale	NOUN
ftr-370	2032	24	of	of	ADP
ftr-370	2032	25	subsidiary	subsidiary	NOUN
ftr-370	2032	26	stock	stock	NOUN
ftr-370	2032	27	and	and	CCONJ
ftr-370	2032	28	to	to	PART
ftr-370	2032	29	prevent	prevent	VERB
ftr-370	2032	30	members	member	NOUN
ftr-370	2032	31	of	of	ADP
ftr-370	2032	32	the	the	DET
ftr-370	2032	33	affiliated	affiliated	ADJ
ftr-370	2032	34	group	group	NOUN
ftr-370	2032	35	filing	file	VERB
ftr-370	2032	36	the	the	DET
ftr-370	2032	37	consolidate	consolidate	ADJ
ftr-370	2032	38	return	return	NOUN
ftr-370	2032	39	from	from	ADP
ftr-370	2032	40	claiming	claim	VERB
ftr-370	2032	41	more	more	ADJ
ftr-370	2032	42	than	than	ADP
ftr-370	2032	43	one	one	NUM
ftr-370	2032	44	tax	tax	NOUN
ftr-370	2032	45	benefit	benefit	NOUN
ftr-370	2032	46	from	from	ADP
ftr-370	2032	47	a	a	DET
ftr-370	2032	48	single	single	ADJ
ftr-370	2032	49	economic	economic	ADJ
ftr-370	2032	50	loss	loss	NOUN
ftr-370	2032	51	.	.	PUNCT
ftr-370	2033	1	under	under	ADP
ftr-370	2033	2	the	the	DET
ftr-370	2033	3	proposed	propose	VERB
ftr-370	2033	4	regulations	regulation	NOUN
ftr-370	2033	5	,	,	PUNCT
ftr-370	2033	6	any	any	DET
ftr-370	2033	7	transfer	transfer	NOUN
ftr-370	2033	8	of	of	ADP
ftr-370	2033	9	a	a	DET
ftr-370	2033	10	loss	loss	NOUN
ftr-370	2033	11	share	share	NOUN
ftr-370	2033	12	(	(	PUNCT
ftr-370	2033	13	defined	define	VERB
ftr-370	2033	14	as	as	ADP
ftr-370	2033	15	a	a	DET
ftr-370	2033	16	share	share	NOUN
ftr-370	2033	17	of	of	ADP
ftr-370	2033	18	stock	stock	NOUN
ftr-370	2033	19	of	of	ADP
ftr-370	2033	20	an	an	DET
ftr-370	2033	21	affiliate	affiliate	NOUN
ftr-370	2033	22	having	have	VERB
ftr-370	2033	23	a	a	DET
ftr-370	2033	24	basis	basis	NOUN
ftr-370	2033	25	in	in	ADP
ftr-370	2033	26	excess	excess	NOUN
ftr-370	2033	27	of	of	ADP
ftr-370	2033	28	fair	fair	ADJ
ftr-370	2033	29	market	market	NOUN
ftr-370	2033	30	value	value	NOUN
ftr-370	2033	31	)	)	PUNCT
ftr-370	2033	32	,	,	PUNCT
ftr-370	2033	33	requires	require	VERB
ftr-370	2033	34	the	the	DET
ftr-370	2033	35	application	application	NOUN
ftr-370	2033	36	in	in	ADP
ftr-370	2033	37	sequence	sequence	NOUN
ftr-370	2033	38	of	of	ADP
ftr-370	2033	39	three	three	NUM
ftr-370	2033	40	basis	basis	NOUN
ftr-370	2033	41	rules	rule	NOUN
ftr-370	2033	42	,	,	PUNCT
ftr-370	2033	43	even	even	ADV
ftr-370	2033	44	if	if	SCONJ
ftr-370	2033	45	the	the	DET
ftr-370	2033	46	loss	loss	NOUN
ftr-370	2033	47	is	be	AUX
ftr-370	2033	48	deferred	defer	VERB
ftr-370	2033	49	.	.	PUNCT
ftr-370	2034	1	however	however	ADV
ftr-370	2034	2	,	,	PUNCT
ftr-370	2034	3	if	if	SCONJ
ftr-370	2034	4	a	a	DET
ftr-370	2034	5	member	member	NOUN
ftr-370	2034	6	transfers	transfer	VERB
ftr-370	2034	7	a	a	DET
ftr-370	2034	8	share	share	NOUN
ftr-370	2034	9	of	of	ADP
ftr-370	2034	10	subsidiary	subsidiary	ADJ
ftr-370	2034	11	stock	stock	NOUN
ftr-370	2034	12	to	to	ADP
ftr-370	2034	13	another	another	DET
ftr-370	2034	14	member	member	NOUN
ftr-370	2034	15	and	and	CCONJ
ftr-370	2034	16	any	any	DET
ftr-370	2034	17	gain	gain	NOUN
ftr-370	2034	18	or	or	CCONJ
ftr-370	2034	19	loss	loss	NOUN
ftr-370	2034	20	on	on	ADP
ftr-370	2034	21	the	the	DET
ftr-370	2034	22	transfer	transfer	NOUN
ftr-370	2034	23	is	be	AUX
ftr-370	2034	24	deferred	defer	VERB
ftr-370	2034	25	under	under	ADP
ftr-370	2034	26	§	§	PROPN
ftr-370	2034	27	1.1502	1.1502	NUM
ftr-370	2034	28	-	-	SYM
ftr-370	2034	29	13	13	NUM
ftr-370	2034	30	,	,	PUNCT
ftr-370	2034	31	the	the	DET
ftr-370	2034	32	unified	unified	ADJ
ftr-370	2034	33	loss	loss	NOUN
ftr-370	2034	34	rule	rule	NOUN
ftr-370	2034	35	,	,	PUNCT
ftr-370	2034	36	with	with	ADP
ftr-370	2034	37	appropriate	appropriate	ADJ
ftr-370	2034	38	adjustments	adjustment	NOUN
ftr-370	2034	39	,	,	PUNCT
ftr-370	2034	40	applies	apply	VERB
ftr-370	2034	41	to	to	ADP
ftr-370	2034	42	the	the	DET
ftr-370	2034	43	transfer	transfer	NOUN
ftr-370	2034	44	when	when	SCONJ
ftr-370	2034	45	the	the	DET
ftr-370	2034	46	intercompany	intercompany	NOUN
ftr-370	2034	47	item	item	NOUN
ftr-370	2034	48	is	be	AUX
ftr-370	2034	49	taken	take	VERB
ftr-370	2034	50	into	into	ADP
ftr-370	2034	51	account	account	NOUN
ftr-370	2034	52	.	.	PUNCT
ftr-370	2034	53	)	)	PUNCT
ftr-370	2035	1	•	•	ADV
ftr-370	2035	2	first	first	ADV
ftr-370	2035	3	,	,	PUNCT
ftr-370	2035	4	a	a	DET
ftr-370	2035	5	basis	basis	NOUN
ftr-370	2035	6	redetermination	redetermination	NOUN
ftr-370	2035	7	rule	rule	NOUN
ftr-370	2035	8	,	,	PUNCT
ftr-370	2035	9	under	under	ADP
ftr-370	2035	10	reg	reg	NOUN
ftr-370	2035	11	.	.	PUNCT
ftr-370	2036	1	§	§	PROPN
ftr-370	2036	2	1.1502	1.1502	NUM
ftr-370	2036	3	-	-	SYM
ftr-370	2036	4	36(b	36(b	NUM
ftr-370	2036	5	)	)	PUNCT
ftr-370	2036	6	is	be	AUX
ftr-370	2036	7	applied	apply	VERB
ftr-370	2036	8	to	to	PART
ftr-370	2036	9	deal	deal	VERB
ftr-370	2036	10	with	with	ADP
ftr-370	2036	11	tax	tax	NOUN
ftr-370	2036	12	losses	loss	NOUN
ftr-370	2036	13	attributable	attributable	ADJ
ftr-370	2036	14	to	to	ADP
ftr-370	2036	15	investment	investment	NOUN
ftr-370	2036	16	adjustment	adjustment	NOUN
ftr-370	2036	17	account	account	NOUN
ftr-370	2036	18	allocations	allocation	NOUN
ftr-370	2036	19	among	among	ADP
ftr-370	2036	20	different	different	ADJ
ftr-370	2036	21	shares	share	NOUN
ftr-370	2036	22	of	of	ADP
ftr-370	2036	23	stock	stock	NOUN
ftr-370	2036	24	under	under	ADP
ftr-370	2036	25	reg	reg	NOUN
ftr-370	2036	26	.	.	PUNCT
ftr-370	2037	1	§	§	PROPN
ftr-370	2037	2	1.1502	1.1502	NUM
ftr-370	2037	3	-	-	SYM
ftr-370	2037	4	32	32	NUM
ftr-370	2037	5	that	that	PRON
ftr-370	2037	6	result	result	VERB
ftr-370	2037	7	in	in	ADP
ftr-370	2037	8	disproportionate	disproportionate	ADJ
ftr-370	2037	9	reflection	reflection	NOUN
ftr-370	2037	10	of	of	ADP
ftr-370	2037	11	gain	gain	NOUN
ftr-370	2037	12	or	or	CCONJ
ftr-370	2037	13	loss	loss	NOUN
ftr-370	2037	14	in	in	ADP
ftr-370	2037	15	a	a	DET
ftr-370	2037	16	share	share	NOUN
ftr-370	2037	17	’s	’s	PART
ftr-370	2037	18	basis	basis	NOUN
ftr-370	2037	19	.	.	PUNCT
ftr-370	2038	1	second	second	ADJ
ftr-370	2038	2	,	,	PUNCT
ftr-370	2038	3	if	if	SCONJ
ftr-370	2038	4	any	any	DET
ftr-370	2038	5	share	share	NOUN
ftr-370	2038	6	is	be	AUX
ftr-370	2038	7	a	a	DET
ftr-370	2038	8	loss	loss	NOUN
ftr-370	2038	9	share	share	NOUN
ftr-370	2038	10	after	after	ADP
ftr-370	2038	11	application	application	NOUN
ftr-370	2038	12	of	of	ADP
ftr-370	2038	13	the	the	DET
ftr-370	2038	14	basis	basis	NOUN
ftr-370	2038	15	redetermination	redetermination	NOUN
ftr-370	2038	16	rule	rule	NOUN
ftr-370	2038	17	,	,	PUNCT
ftr-370	2038	18	a	a	DET
ftr-370	2038	19	basis	basis	NOUN
ftr-370	2038	20	reduction	reduction	NOUN
ftr-370	2038	21	rule	rule	NOUN
ftr-370	2038	22	is	be	AUX
ftr-370	2038	23	applied	apply	VERB
ftr-370	2038	24	under	under	ADP
ftr-370	2038	25	reg	reg	NOUN
ftr-370	2038	26	.	.	PUNCT
ftr-370	2039	1	§	§	PROPN
ftr-370	2039	2	1.1502	1.1502	NUM
ftr-370	2039	3	-	-	SYM
ftr-370	2039	4	36(c	36(c	NUM
ftr-370	2039	5	)	)	PUNCT
ftr-370	2039	6	to	to	PART
ftr-370	2039	7	deal	deal	VERB
ftr-370	2039	8	with	with	ADP
ftr-370	2039	9	loss	loss	NOUN
ftr-370	2039	10	duplication	duplication	NOUN
ftr-370	2039	11	attributable	attributable	ADJ
ftr-370	2039	12	to	to	ADP
ftr-370	2039	13	investment	investment	NOUN
ftr-370	2039	14	adjustment	adjustment	NOUN
ftr-370	2039	15	account	account	NOUN
ftr-370	2039	16	adjustments	adjustment	NOUN
ftr-370	2039	17	,	,	PUNCT
ftr-370	2039	18	but	but	CCONJ
ftr-370	2039	19	this	this	DET
ftr-370	2039	20	reduction	reduction	NOUN
ftr-370	2039	21	does	do	AUX
ftr-370	2039	22	not	not	PART
ftr-370	2039	23	exceed	exceed	VERB
ftr-370	2039	24	the	the	DET
ftr-370	2039	25	share	share	NOUN
ftr-370	2039	26	’s	’s	PART
ftr-370	2039	27	“	"	PUNCT
ftr-370	2039	28	disconformity	disconformity	NOUN
ftr-370	2039	29	amount	amount	NOUN
ftr-370	2039	30	.	.	PUNCT
ftr-370	2039	31	”	"	PUNCT
ftr-370	2040	1	third	third	ADJ
ftr-370	2040	2	,	,	PUNCT
ftr-370	2040	3	if	if	SCONJ
ftr-370	2040	4	any	any	DET
ftr-370	2040	5	duplicated	duplicate	VERB
ftr-370	2040	6	losses	loss	NOUN
ftr-370	2040	7	remain	remain	VERB
ftr-370	2040	8	after	after	ADP
ftr-370	2040	9	application	application	NOUN
ftr-370	2040	10	of	of	ADP
ftr-370	2040	11	the	the	DET
ftr-370	2040	12	basis	basis	NOUN
ftr-370	2040	13	reduction	reduction	NOUN
ftr-370	2040	14	rule	rule	NOUN
ftr-370	2040	15	,	,	PUNCT
ftr-370	2040	16	under	under	ADP
ftr-370	2040	17	reg	reg	NOUN
ftr-370	2040	18	.	.	PUNCT
ftr-370	2041	1	§	§	PROPN
ftr-370	2041	2	1.1502	1.1502	NUM
ftr-370	2041	3	-	-	SYM
ftr-370	2041	4	36(d	36(d	NUM
ftr-370	2041	5	)	)	PUNCT
ftr-370	2041	6	an	an	DET
ftr-370	2041	7	attribute	attribute	NOUN
ftr-370	2041	8	reduction	reduction	NOUN
ftr-370	2041	9	rule	rule	NOUN
ftr-370	2041	10	is	be	AUX
ftr-370	2041	11	applied	apply	VERB
ftr-370	2041	12	to	to	ADP
ftr-370	2041	13	the	the	DET
ftr-370	2041	14	corporation	corporation	NOUN
ftr-370	2041	15	the	the	DET
ftr-370	2041	16	stock	stock	NOUN
ftr-370	2041	17	of	of	ADP
ftr-370	2041	18	which	which	PRON
ftr-370	2041	19	was	be	AUX
ftr-370	2041	20	sold	sell	VERB
ftr-370	2041	21	to	to	PART
ftr-370	2041	22	prevent	prevent	VERB
ftr-370	2041	23	the	the	DET
ftr-370	2041	24	duplication	duplication	NOUN
ftr-370	2041	25	of	of	ADP
ftr-370	2041	26	a	a	DET
ftr-370	2041	27	loss	loss	NOUN
ftr-370	2041	28	recognized	recognize	VERB
ftr-370	2041	29	on	on	ADP
ftr-370	2041	30	the	the	DET
ftr-370	2041	31	transfer	transfer	NOUN
ftr-370	2041	32	or	or	CCONJ
ftr-370	2041	33	preserved	preserve	VERB
ftr-370	2041	34	in	in	ADP
ftr-370	2041	35	the	the	DET
ftr-370	2041	36	basis	basis	NOUN
ftr-370	2041	37	of	of	ADP
ftr-370	2041	38	the	the	DET
ftr-370	2041	39	stock	stock	NOUN
ftr-370	2041	40	.	.	PUNCT
ftr-370	2042	1	if	if	SCONJ
ftr-370	2042	2	a	a	DET
ftr-370	2042	3	chain	chain	NOUN
ftr-370	2042	4	of	of	ADP
ftr-370	2042	5	subsidiaries	subsidiary	NOUN
ftr-370	2042	6	is	be	AUX
ftr-370	2042	7	transferred	transfer	VERB
ftr-370	2042	8	(	(	PUNCT
ftr-370	2042	9	rather	rather	ADV
ftr-370	2042	10	than	than	ADP
ftr-370	2042	11	a	a	DET
ftr-370	2042	12	single	single	ADJ
ftr-370	2042	13	subsidiary	subsidiary	NOUN
ftr-370	2042	14	)	)	PUNCT
ftr-370	2042	15	the	the	DET
ftr-370	2042	16	order	order	NOUN
ftr-370	2042	17	in	in	ADP
ftr-370	2042	18	which	which	PRON
ftr-370	2042	19	the	the	DET
ftr-370	2042	20	rules	rule	NOUN
ftr-370	2042	21	are	be	AUX
ftr-370	2042	22	applied	apply	VERB
ftr-370	2042	23	is	be	AUX
ftr-370	2042	24	modified	modify	VERB
ftr-370	2042	25	.	.	PUNCT
ftr-370	2043	1	in	in	ADP
ftr-370	2043	2	this	this	DET
ftr-370	2043	3	case	case	NOUN
ftr-370	2043	4	,	,	PUNCT
ftr-370	2043	5	basis	basis	NOUN
ftr-370	2043	6	redetermination	redetermination	NOUN
ftr-370	2043	7	rule	rule	NOUN
ftr-370	2043	8	and	and	CCONJ
ftr-370	2043	9	basis	basis	NOUN
ftr-370	2043	10	reduction	reduction	NOUN
ftr-370	2043	11	rule	rule	NOUN
ftr-370	2043	12	are	be	AUX
ftr-370	2043	13	applied	apply	VERB
ftr-370	2043	14	sequentially	sequentially	ADV
ftr-370	2043	15	working	work	VERB
ftr-370	2043	16	down	down	ADP
ftr-370	2043	17	the	the	DET
ftr-370	2043	18	chain	chain	NOUN
ftr-370	2043	19	,	,	PUNCT
ftr-370	2043	20	and	and	CCONJ
ftr-370	2043	21	the	the	DET
ftr-370	2043	22	attribute	attribute	NOUN
ftr-370	2043	23	reduction	reduction	NOUN
ftr-370	2043	24	rule	rule	NOUN
ftr-370	2043	25	is	be	AUX
ftr-370	2043	26	than	than	SCONJ
ftr-370	2043	27	applied	apply	VERB
ftr-370	2043	28	starting	start	VERB
ftr-370	2043	29	with	with	ADP
ftr-370	2043	30	the	the	DET
ftr-370	2043	31	lowest	low	ADJ
ftr-370	2043	32	tier	tier	NOUN
ftr-370	2043	33	subsidiary	subsidiary	NOUN
ftr-370	2043	34	and	and	CCONJ
ftr-370	2043	35	working	work	VERB
ftr-370	2043	36	up	up	ADP
ftr-370	2043	37	the	the	DET
ftr-370	2043	38	chain	chain	NOUN
ftr-370	2043	39	.	.	PUNCT
ftr-370	2044	1	•	•	NUM
ftr-370	2044	2	the	the	DET
ftr-370	2044	3	basis	basis	NOUN
ftr-370	2044	4	redetermination	redetermination	NOUN
ftr-370	2044	5	rule	rule	NOUN
ftr-370	2044	6	.	.	PUNCT
ftr-370	2045	1	—	—	PUNCT
ftr-370	2045	2	under	under	ADP
ftr-370	2045	3	the	the	DET
ftr-370	2045	4	basis	basis	NOUN
ftr-370	2045	5	redetermination	redetermination	NOUN
ftr-370	2045	6	rule	rule	NOUN
ftr-370	2045	7	in	in	ADP
ftr-370	2045	8	reg	reg	NOUN
ftr-370	2045	9	.	.	PUNCT
ftr-370	2046	1	§	§	PROPN
ftr-370	2046	2	1.1502	1.1502	NUM
ftr-370	2046	3	-	-	SYM
ftr-370	2046	4	36(b	36(b	NUM
ftr-370	2046	5	)	)	PUNCT
ftr-370	2047	1	,	,	PUNCT
ftr-370	2047	2	investment	investment	NOUN
ftr-370	2047	3	adjustments	adjustment	NOUN
ftr-370	2047	4	(	(	PUNCT
ftr-370	2047	5	exclusive	exclusive	NOUN
ftr-370	2047	6	of	of	ADP
ftr-370	2047	7	distributions	distribution	NOUN
ftr-370	2047	8	)	)	PUNCT
ftr-370	2047	9	that	that	PRON
ftr-370	2047	10	were	be	AUX
ftr-370	2047	11	previously	previously	ADV
ftr-370	2047	12	applied	apply	VERB
ftr-370	2047	13	to	to	ADP
ftr-370	2047	14	members	member	NOUN
ftr-370	2047	15	’	'	PUNCT
ftr-370	2047	16	bases	basis	NOUN
ftr-370	2047	17	in	in	ADP
ftr-370	2047	18	subsidiary	subsidiary	ADJ
ftr-370	2047	19	stock	stock	NOUN
ftr-370	2047	20	are	be	AUX
ftr-370	2047	21	reallocated	reallocate	VERB
ftr-370	2047	22	in	in	ADP
ftr-370	2047	23	a	a	DET
ftr-370	2047	24	manner	manner	NOUN
ftr-370	2047	25	that	that	SCONJ
ftr-370	2047	26	,	,	PUNCT
ftr-370	2047	27	to	to	ADP
ftr-370	2047	28	the	the	DET
ftr-370	2047	29	greatest	great	ADJ
ftr-370	2047	30	extent	extent	NOUN
ftr-370	2047	31	possible	possible	ADJ
ftr-370	2047	32	,	,	PUNCT
ftr-370	2047	33	eliminates	eliminate	VERB
ftr-370	2047	34	basis	basis	NOUN
ftr-370	2047	35	disparity	disparity	NOUN
ftr-370	2047	36	on	on	ADP
ftr-370	2047	37	all	all	DET
ftr-370	2047	38	shares	share	NOUN
ftr-370	2047	39	.	.	PUNCT
ftr-370	2048	1	this	this	DET
ftr-370	2048	2	rule	rule	NOUN
ftr-370	2048	3	affects	affect	VERB
ftr-370	2048	4	both	both	CCONJ
ftr-370	2048	5	positive	positive	ADJ
ftr-370	2048	6	and	and	CCONJ
ftr-370	2048	7	negative	negative	ADJ
ftr-370	2048	8	adjustments	adjustment	NOUN
ftr-370	2048	9	,	,	PUNCT
ftr-370	2048	10	and	and	CCONJ
ftr-370	2048	11	thus	thus	ADV
ftr-370	2048	12	addresses	address	NOUN
ftr-370	2048	13	both	both	CCONJ
ftr-370	2048	14	noneconomic	noneconomic	ADJ
ftr-370	2048	15	and	and	CCONJ
ftr-370	2048	16	duplicated	duplicate	VERB
ftr-370	2048	17	losses	loss	NOUN
ftr-370	2048	18	.	.	PUNCT
ftr-370	2049	1	first	first	ADV
ftr-370	2049	2	,	,	PUNCT
ftr-370	2049	3	positive	positive	ADJ
ftr-370	2049	4	investment	investment	NOUN
ftr-370	2049	5	adjustments	adjustment	NOUN
ftr-370	2049	6	(	(	PUNCT
ftr-370	2049	7	except	except	SCONJ
ftr-370	2049	8	positive	positive	ADJ
ftr-370	2049	9	adjustments	adjustment	NOUN
ftr-370	2049	10	to	to	ADP
ftr-370	2049	11	preferred	preferred	ADJ
ftr-370	2049	12	shares	share	NOUN
ftr-370	2049	13	,	,	PUNCT
ftr-370	2049	14	which	which	PRON
ftr-370	2049	15	reflect	reflect	VERB
ftr-370	2049	16	only	only	ADV
ftr-370	2049	17	the	the	DET
ftr-370	2049	18	right	right	NOUN
ftr-370	2049	19	to	to	PART
ftr-370	2049	20	receive	receive	VERB
ftr-370	2049	21	distributions	distribution	NOUN
ftr-370	2049	22	)	)	PUNCT
ftr-370	2049	23	up	up	ADP
ftr-370	2049	24	to	to	ADP
ftr-370	2049	25	the	the	DET
ftr-370	2049	26	amount	amount	NOUN
ftr-370	2049	27	of	of	ADP
ftr-370	2049	28	the	the	DET
ftr-370	2049	29	loss	loss	NOUN
ftr-370	2049	30	are	be	AUX
ftr-370	2049	31	eliminated	eliminate	VERB
ftr-370	2049	32	from	from	ADP
ftr-370	2049	33	the	the	DET
ftr-370	2049	34	bases	basis	NOUN
ftr-370	2049	35	of	of	ADP
ftr-370	2049	36	transferred	transfer	VERB
ftr-370	2049	37	loss	loss	NOUN
ftr-370	2049	38	shares	share	NOUN
ftr-370	2049	39	.	.	PUNCT
ftr-370	2050	1	second	second	ADJ
ftr-370	2050	2	,	,	PUNCT
ftr-370	2050	3	to	to	ADP
ftr-370	2050	4	the	the	DET
ftr-370	2050	5	extent	extent	NOUN
ftr-370	2050	6	of	of	ADP
ftr-370	2050	7	any	any	DET
ftr-370	2050	8	remaining	remain	VERB
ftr-370	2050	9	loss	loss	NOUN
ftr-370	2050	10	on	on	ADP
ftr-370	2050	11	the	the	DET
ftr-370	2050	12	transferred	transfer	VERB
ftr-370	2050	13	shares	share	NOUN
ftr-370	2050	14	,	,	PUNCT
ftr-370	2050	15	negative	negative	ADJ
ftr-370	2050	16	investment	investment	NOUN
ftr-370	2050	17	adjustments	adjustment	NOUN
ftr-370	2050	18	are	be	AUX
ftr-370	2050	19	removed	remove	VERB
ftr-370	2050	20	from	from	ADP
ftr-370	2050	21	shares	share	NOUN
ftr-370	2050	22	that	that	PRON
ftr-370	2050	23	are	be	AUX
ftr-370	2050	24	not	not	PART
ftr-370	2050	25	transferred	transfer	VERB
ftr-370	2050	26	loss	loss	NOUN
ftr-370	2050	27	shares	share	NOUN
ftr-370	2050	28	and	and	CCONJ
ftr-370	2050	29	are	be	AUX
ftr-370	2050	30	applied	apply	VERB
ftr-370	2050	31	to	to	PART
ftr-370	2050	32	reduce	reduce	VERB
ftr-370	2050	33	the	the	DET
ftr-370	2050	34	loss	loss	NOUN
ftr-370	2050	35	on	on	ADP
ftr-370	2050	36	transferred	transfer	VERB
ftr-370	2050	37	loss	loss	NOUN
ftr-370	2050	38	shares	share	NOUN
ftr-370	2050	39	.	.	PUNCT
ftr-370	2051	1	third	third	ADJ
ftr-370	2051	2	,	,	PUNCT
ftr-370	2051	3	the	the	DET
ftr-370	2051	4	positive	positive	ADJ
ftr-370	2051	5	adjustments	adjustment	NOUN
ftr-370	2051	6	removed	remove	VERB
ftr-370	2051	7	2009	2009	NUM
ftr-370	2051	8	]	]	PUNCT
ftr-370	2051	9	recent	recent	ADJ
ftr-370	2051	10	developments	development	NOUN
ftr-370	2051	11	in	in	ADP
ftr-370	2051	12	federal	federal	ADJ
ftr-370	2051	13	income	income	NOUN
ftr-370	2051	14	taxation	taxation	NOUN
ftr-370	2051	15	371	371	NUM
ftr-370	2051	16	from	from	ADP
ftr-370	2051	17	the	the	DET
ftr-370	2051	18	transferred	transfer	VERB
ftr-370	2051	19	loss	loss	NOUN
ftr-370	2051	20	shares	share	NOUN
ftr-370	2051	21	are	be	AUX
ftr-370	2051	22	allocated	allocate	VERB
ftr-370	2051	23	to	to	PART
ftr-370	2051	24	increase	increase	VERB
ftr-370	2051	25	basis	basis	NOUN
ftr-370	2051	26	of	of	ADP
ftr-370	2051	27	other	other	ADJ
ftr-370	2051	28	shares	share	NOUN
ftr-370	2051	29	only	only	ADV
ftr-370	2051	30	after	after	SCONJ
ftr-370	2051	31	the	the	DET
ftr-370	2051	32	negative	negative	ADJ
ftr-370	2051	33	adjustments	adjustment	NOUN
ftr-370	2051	34	have	have	AUX
ftr-370	2051	35	been	be	AUX
ftr-370	2051	36	reallocated	reallocate	VERB
ftr-370	2051	37	.	.	PUNCT
ftr-370	2052	1	note	note	VERB
ftr-370	2052	2	that	that	SCONJ
ftr-370	2052	3	those	those	DET
ftr-370	2052	4	three	three	NUM
ftr-370	2052	5	provisions	provision	NOUN
ftr-370	2052	6	do	do	AUX
ftr-370	2052	7	not	not	PART
ftr-370	2052	8	affect	affect	VERB
ftr-370	2052	9	the	the	DET
ftr-370	2052	10	aggregate	aggregate	ADJ
ftr-370	2052	11	basis	basis	NOUN
ftr-370	2052	12	of	of	ADP
ftr-370	2052	13	the	the	DET
ftr-370	2052	14	shares	share	NOUN
ftr-370	2052	15	,	,	PUNCT
ftr-370	2052	16	and	and	CCONJ
ftr-370	2052	17	thus	thus	ADV
ftr-370	2052	18	have	have	VERB
ftr-370	2052	19	no	no	DET
ftr-370	2052	20	impact	impact	NOUN
ftr-370	2052	21	and	and	CCONJ
ftr-370	2052	22	do	do	AUX
ftr-370	2052	23	not	not	PART
ftr-370	2052	24	apply	apply	VERB
ftr-370	2052	25	if	if	SCONJ
ftr-370	2052	26	all	all	PRON
ftr-370	2052	27	of	of	ADP
ftr-370	2052	28	the	the	DET
ftr-370	2052	29	shares	share	NOUN
ftr-370	2052	30	of	of	ADP
ftr-370	2052	31	a	a	DET
ftr-370	2052	32	subsidiary	subsidiary	NOUN
ftr-370	2052	33	are	be	AUX
ftr-370	2052	34	sold	sell	VERB
ftr-370	2052	35	;	;	PUNCT
ftr-370	2052	36	they	they	PRON
ftr-370	2052	37	are	be	AUX
ftr-370	2052	38	important	important	ADJ
ftr-370	2052	39	only	only	ADV
ftr-370	2052	40	when	when	SCONJ
ftr-370	2052	41	some	some	PRON
ftr-370	2052	42	,	,	PUNCT
ftr-370	2052	43	but	but	CCONJ
ftr-370	2052	44	not	not	PART
ftr-370	2052	45	all	all	PRON
ftr-370	2052	46	,	,	PUNCT
ftr-370	2052	47	shares	share	NOUN
ftr-370	2052	48	are	be	AUX
ftr-370	2052	49	sold	sell	VERB
ftr-370	2052	50	.	.	PUNCT
ftr-370	2053	1	a	a	DET
ftr-370	2053	2	number	number	NOUN
ftr-370	2053	3	of	of	ADP
ftr-370	2053	4	special	special	ADJ
ftr-370	2053	5	limitations	limitation	NOUN
ftr-370	2053	6	on	on	ADP
ftr-370	2053	7	basis	basis	NOUN
ftr-370	2053	8	reallocation	reallocation	NOUN
ftr-370	2053	9	also	also	ADV
ftr-370	2053	10	must	must	AUX
ftr-370	2053	11	be	be	AUX
ftr-370	2053	12	considered	consider	VERB
ftr-370	2053	13	in	in	ADP
ftr-370	2053	14	various	various	ADJ
ftr-370	2053	15	specific	specific	ADJ
ftr-370	2053	16	circumstances	circumstance	NOUN
ftr-370	2053	17	.	.	PUNCT
ftr-370	2054	1	•	•	NUM
ftr-370	2054	2	the	the	DET
ftr-370	2054	3	basis	basis	NOUN
ftr-370	2054	4	reduction	reduction	NOUN
ftr-370	2054	5	rule	rule	NOUN
ftr-370	2054	6	.	.	PUNCT
ftr-370	2055	1	—	—	PUNCT
ftr-370	2055	2	if	if	SCONJ
ftr-370	2055	3	,	,	PUNCT
ftr-370	2055	4	after	after	ADP
ftr-370	2055	5	applying	apply	VERB
ftr-370	2055	6	the	the	DET
ftr-370	2055	7	basis	basis	NOUN
ftr-370	2055	8	redetermination	redetermination	NOUN
ftr-370	2055	9	rule	rule	NOUN
ftr-370	2055	10	in	in	ADP
ftr-370	2055	11	step	step	NOUN
ftr-370	2055	12	one	one	NUM
ftr-370	2055	13	,	,	PUNCT
ftr-370	2055	14	any	any	DET
ftr-370	2055	15	transferred	transfer	VERB
ftr-370	2055	16	share	share	NOUN
ftr-370	2055	17	is	be	AUX
ftr-370	2055	18	a	a	DET
ftr-370	2055	19	loss	loss	NOUN
ftr-370	2055	20	share	share	NOUN
ftr-370	2055	21	(	(	PUNCT
ftr-370	2055	22	even	even	ADV
ftr-370	2055	23	if	if	SCONJ
ftr-370	2055	24	the	the	DET
ftr-370	2055	25	share	share	NOUN
ftr-370	2055	26	only	only	ADV
ftr-370	2055	27	became	become	VERB
ftr-370	2055	28	a	a	DET
ftr-370	2055	29	loss	loss	NOUN
ftr-370	2055	30	share	share	NOUN
ftr-370	2055	31	as	as	ADP
ftr-370	2055	32	a	a	DET
ftr-370	2055	33	result	result	NOUN
ftr-370	2055	34	of	of	ADP
ftr-370	2055	35	the	the	DET
ftr-370	2055	36	application	application	NOUN
ftr-370	2055	37	of	of	ADP
ftr-370	2055	38	the	the	DET
ftr-370	2055	39	basis	basis	NOUN
ftr-370	2055	40	redetermination	redetermination	NOUN
ftr-370	2055	41	rule	rule	NOUN
ftr-370	2055	42	)	)	PUNCT
ftr-370	2055	43	,	,	PUNCT
ftr-370	2055	44	the	the	DET
ftr-370	2055	45	basis	basis	NOUN
ftr-370	2055	46	of	of	ADP
ftr-370	2055	47	that	that	DET
ftr-370	2055	48	share	share	NOUN
ftr-370	2055	49	is	be	AUX
ftr-370	2055	50	subject	subject	ADJ
ftr-370	2055	51	to	to	ADP
ftr-370	2055	52	reduction	reduction	NOUN
ftr-370	2055	53	.	.	PUNCT
ftr-370	2056	1	the	the	DET
ftr-370	2056	2	basis	basis	NOUN
ftr-370	2056	3	reduction	reduction	NOUN
ftr-370	2056	4	rule	rule	NOUN
ftr-370	2056	5	in	in	ADP
ftr-370	2056	6	reg	reg	NOUN
ftr-370	2056	7	.	.	PUNCT
ftr-370	2057	1	§	§	PROPN
ftr-370	2057	2	1.1502	1.1502	NUM
ftr-370	2057	3	-	-	PUNCT
ftr-370	2057	4	36(c	36(c	NUM
ftr-370	2057	5	)	)	PUNCT
ftr-370	2057	6	eliminates	eliminate	VERB
ftr-370	2057	7	noneconomic	noneconomic	ADJ
ftr-370	2057	8	losses	loss	NOUN
ftr-370	2057	9	that	that	PRON
ftr-370	2057	10	arise	arise	VERB
ftr-370	2057	11	from	from	ADP
ftr-370	2057	12	the	the	DET
ftr-370	2057	13	operation	operation	NOUN
ftr-370	2057	14	of	of	ADP
ftr-370	2057	15	the	the	DET
ftr-370	2057	16	investment	investment	NOUN
ftr-370	2057	17	adjustment	adjustment	NOUN
ftr-370	2057	18	account	account	NOUN
ftr-370	2057	19	rules	rule	NOUN
ftr-370	2057	20	.	.	PUNCT
ftr-370	2058	1	under	under	ADP
ftr-370	2058	2	this	this	DET
ftr-370	2058	3	rule	rule	NOUN
ftr-370	2058	4	,	,	PUNCT
ftr-370	2058	5	the	the	DET
ftr-370	2058	6	basis	basis	NOUN
ftr-370	2058	7	of	of	ADP
ftr-370	2058	8	each	each	DET
ftr-370	2058	9	transferred	transfer	VERB
ftr-370	2058	10	loss	loss	NOUN
ftr-370	2058	11	share	share	NOUN
ftr-370	2058	12	is	be	AUX
ftr-370	2058	13	reduced	reduce	VERB
ftr-370	2058	14	(	(	PUNCT
ftr-370	2058	15	but	but	CCONJ
ftr-370	2058	16	not	not	PART
ftr-370	2058	17	below	below	ADP
ftr-370	2058	18	its	its	PRON
ftr-370	2058	19	value	value	NOUN
ftr-370	2058	20	)	)	PUNCT
ftr-370	2058	21	by	by	ADP
ftr-370	2058	22	the	the	DET
ftr-370	2058	23	lesser	less	ADJ
ftr-370	2058	24	of	of	ADP
ftr-370	2058	25	(	(	PUNCT
ftr-370	2058	26	1	1	X
ftr-370	2058	27	)	)	PUNCT
ftr-370	2058	28	the	the	DET
ftr-370	2058	29	share	share	NOUN
ftr-370	2058	30	’s	’s	PART
ftr-370	2058	31	disconformity	disconformity	NOUN
ftr-370	2058	32	amount	amount	NOUN
ftr-370	2058	33	,	,	PUNCT
ftr-370	2058	34	or	or	CCONJ
ftr-370	2058	35	(	(	PUNCT
ftr-370	2058	36	2	2	X
ftr-370	2058	37	)	)	PUNCT
ftr-370	2058	38	the	the	DET
ftr-370	2058	39	share	share	NOUN
ftr-370	2058	40	’s	’s	PART
ftr-370	2058	41	net	net	ADJ
ftr-370	2058	42	positive	positive	ADJ
ftr-370	2058	43	adjustment	adjustment	NOUN
ftr-370	2058	44	.	.	PUNCT
ftr-370	2059	1	•	•	NUM
ftr-370	2059	2	the	the	DET
ftr-370	2059	3	“	"	PUNCT
ftr-370	2059	4	disconformity	disconformity	NOUN
ftr-370	2059	5	amount	amount	NOUN
ftr-370	2059	6	”	"	PUNCT
ftr-370	2059	7	with	with	ADP
ftr-370	2059	8	respect	respect	NOUN
ftr-370	2059	9	to	to	ADP
ftr-370	2059	10	a	a	DET
ftr-370	2059	11	subsidiary	subsidiary	NOUN
ftr-370	2059	12	’s	’s	PART
ftr-370	2059	13	share	share	NOUN
ftr-370	2059	14	is	be	AUX
ftr-370	2059	15	the	the	DET
ftr-370	2059	16	excess	excess	NOUN
ftr-370	2059	17	of	of	ADP
ftr-370	2059	18	its	its	PRON
ftr-370	2059	19	basis	basis	NOUN
ftr-370	2059	20	over	over	ADP
ftr-370	2059	21	the	the	DET
ftr-370	2059	22	share	share	NOUN
ftr-370	2059	23	’s	’s	PART
ftr-370	2059	24	allocable	allocable	ADJ
ftr-370	2059	25	portion	portion	NOUN
ftr-370	2059	26	of	of	ADP
ftr-370	2059	27	the	the	DET
ftr-370	2059	28	subsidiary	subsidiary	NOUN
ftr-370	2059	29	’s	’s	PART
ftr-370	2059	30	inside	inside	ADP
ftr-370	2059	31	tax	tax	NOUN
ftr-370	2059	32	attributes	attribute	NOUN
ftr-370	2059	33	(	(	PUNCT
ftr-370	2059	34	determined	determine	VERB
ftr-370	2059	35	at	at	ADP
ftr-370	2059	36	the	the	DET
ftr-370	2059	37	time	time	NOUN
ftr-370	2059	38	of	of	ADP
ftr-370	2059	39	the	the	DET
ftr-370	2059	40	transfer	transfer	NOUN
ftr-370	2059	41	)	)	PUNCT
ftr-370	2059	42	other	other	ADJ
ftr-370	2059	43	than	than	ADP
ftr-370	2059	44	credits	credit	NOUN
ftr-370	2059	45	.	.	PUNCT
ftr-370	2060	1	every	every	DET
ftr-370	2060	2	share	share	NOUN
ftr-370	2060	3	within	within	ADP
ftr-370	2060	4	a	a	DET
ftr-370	2060	5	single	single	ADJ
ftr-370	2060	6	class	class	NOUN
ftr-370	2060	7	of	of	ADP
ftr-370	2060	8	stock	stock	NOUN
ftr-370	2060	9	has	have	VERB
ftr-370	2060	10	an	an	DET
ftr-370	2060	11	identical	identical	ADJ
ftr-370	2060	12	allocable	allocable	ADJ
ftr-370	2060	13	portion	portion	NOUN
ftr-370	2060	14	.	.	PUNCT
ftr-370	2061	1	between	between	ADP
ftr-370	2061	2	shares	share	NOUN
ftr-370	2061	3	of	of	ADP
ftr-370	2061	4	different	different	ADJ
ftr-370	2061	5	classes	class	NOUN
ftr-370	2061	6	of	of	ADP
ftr-370	2061	7	stock	stock	NOUN
ftr-370	2061	8	,	,	PUNCT
ftr-370	2061	9	allocable	allocable	ADJ
ftr-370	2061	10	portions	portion	NOUN
ftr-370	2061	11	are	be	AUX
ftr-370	2061	12	determined	determine	VERB
ftr-370	2061	13	by	by	ADP
ftr-370	2061	14	taking	take	VERB
ftr-370	2061	15	into	into	ADP
ftr-370	2061	16	account	account	NOUN
ftr-370	2061	17	the	the	DET
ftr-370	2061	18	economic	economic	ADJ
ftr-370	2061	19	arrangements	arrangement	NOUN
ftr-370	2061	20	represented	represent	VERB
ftr-370	2061	21	by	by	ADP
ftr-370	2061	22	the	the	DET
ftr-370	2061	23	terms	term	NOUN
ftr-370	2061	24	of	of	ADP
ftr-370	2061	25	the	the	DET
ftr-370	2061	26	stock	stock	NOUN
ftr-370	2061	27	.	.	PUNCT
ftr-370	2062	1	“	"	PUNCT
ftr-370	2062	2	net	net	ADJ
ftr-370	2062	3	inside	inside	ADJ
ftr-370	2062	4	attributes	attribute	NOUN
ftr-370	2062	5	”	"	PUNCT
ftr-370	2062	6	is	be	AUX
ftr-370	2062	7	the	the	DET
ftr-370	2062	8	sum	sum	NOUN
ftr-370	2062	9	of	of	ADP
ftr-370	2062	10	the	the	DET
ftr-370	2062	11	subsidiary	subsidiary	NOUN
ftr-370	2062	12	’s	’s	PART
ftr-370	2062	13	loss	loss	NOUN
ftr-370	2062	14	carryovers	carryover	NOUN
ftr-370	2062	15	(	(	PUNCT
ftr-370	2062	16	except	except	SCONJ
ftr-370	2062	17	carryovers	carryover	NOUN
ftr-370	2062	18	waived	waive	VERB
ftr-370	2062	19	under	under	ADP
ftr-370	2062	20	reg	reg	NOUN
ftr-370	2062	21	.	.	PUNCT
ftr-370	2063	1	§	§	PROPN
ftr-370	2063	2	1.150232(b)(4	1.150232(b)(4	NUM
ftr-370	2063	3	)	)	PUNCT
ftr-370	2063	4	)	)	PUNCT
ftr-370	2063	5	,	,	PUNCT
ftr-370	2063	6	deferred	defer	VERB
ftr-370	2063	7	deductions	deduction	NOUN
ftr-370	2063	8	,	,	PUNCT
ftr-370	2063	9	cash	cash	NOUN
ftr-370	2063	10	,	,	PUNCT
ftr-370	2063	11	and	and	CCONJ
ftr-370	2063	12	asset	asset	NOUN
ftr-370	2063	13	basis	basis	NOUN
ftr-370	2063	14	(	(	PUNCT
ftr-370	2063	15	including	include	VERB
ftr-370	2063	16	the	the	DET
ftr-370	2063	17	basis	basis	NOUN
ftr-370	2063	18	of	of	ADP
ftr-370	2063	19	lower	low	ADJ
ftr-370	2063	20	tier	tier	NOUN
ftr-370	2063	21	subsidiary	subsidiary	NOUN
ftr-370	2063	22	stock	stock	NOUN
ftr-370	2063	23	)	)	PUNCT
ftr-370	2063	24	,	,	PUNCT
ftr-370	2063	25	minus	minus	CCONJ
ftr-370	2063	26	the	the	DET
ftr-370	2063	27	subsidiary	subsidiary	NOUN
ftr-370	2063	28	’s	’s	PART
ftr-370	2063	29	liabilities	liability	NOUN
ftr-370	2063	30	.	.	PUNCT
ftr-370	2064	1	the	the	DET
ftr-370	2064	2	disconformity	disconformity	NOUN
ftr-370	2064	3	amount	amount	NOUN
ftr-370	2064	4	identifies	identify	VERB
ftr-370	2064	5	the	the	DET
ftr-370	2064	6	net	net	ADJ
ftr-370	2064	7	amount	amount	NOUN
ftr-370	2064	8	of	of	ADP
ftr-370	2064	9	unrealized	unrealized	ADJ
ftr-370	2064	10	appreciation	appreciation	NOUN
ftr-370	2064	11	reflected	reflect	VERB
ftr-370	2064	12	in	in	ADP
ftr-370	2064	13	the	the	DET
ftr-370	2064	14	basis	basis	NOUN
ftr-370	2064	15	of	of	ADP
ftr-370	2064	16	the	the	DET
ftr-370	2064	17	share	share	NOUN
ftr-370	2064	18	.	.	PUNCT
ftr-370	2065	1	•	•	NUM
ftr-370	2065	2	a	a	DET
ftr-370	2065	3	share	share	NOUN
ftr-370	2065	4	’s	’s	PART
ftr-370	2065	5	net	net	ADJ
ftr-370	2065	6	positive	positive	ADJ
ftr-370	2065	7	adjustment	adjustment	NOUN
ftr-370	2065	8	is	be	AUX
ftr-370	2065	9	computed	compute	VERB
ftr-370	2065	10	as	as	ADP
ftr-370	2065	11	the	the	DET
ftr-370	2065	12	greater	great	ADJ
ftr-370	2065	13	of	of	ADP
ftr-370	2065	14	(	(	PUNCT
ftr-370	2065	15	1	1	NUM
ftr-370	2065	16	)	)	PUNCT
ftr-370	2065	17	zero	zero	NUM
ftr-370	2065	18	,	,	PUNCT
ftr-370	2065	19	or	or	CCONJ
ftr-370	2065	20	(	(	PUNCT
ftr-370	2065	21	2	2	X
ftr-370	2065	22	)	)	PUNCT
ftr-370	2065	23	the	the	DET
ftr-370	2065	24	sum	sum	NOUN
ftr-370	2065	25	of	of	ADP
ftr-370	2065	26	all	all	DET
ftr-370	2065	27	investment	investment	NOUN
ftr-370	2065	28	adjustments	adjustment	NOUN
ftr-370	2065	29	(	(	PUNCT
ftr-370	2065	30	excluding	exclude	VERB
ftr-370	2065	31	distributions	distribution	NOUN
ftr-370	2065	32	)	)	PUNCT
ftr-370	2065	33	applied	apply	VERB
ftr-370	2065	34	to	to	ADP
ftr-370	2065	35	the	the	DET
ftr-370	2065	36	basis	basis	NOUN
ftr-370	2065	37	of	of	ADP
ftr-370	2065	38	the	the	DET
ftr-370	2065	39	transferred	transfer	VERB
ftr-370	2065	40	loss	loss	NOUN
ftr-370	2065	41	share	share	NOUN
ftr-370	2065	42	,	,	PUNCT
ftr-370	2065	43	including	include	VERB
ftr-370	2065	44	investment	investment	NOUN
ftr-370	2065	45	adjustments	adjustment	NOUN
ftr-370	2065	46	attributable	attributable	ADJ
ftr-370	2065	47	to	to	ADP
ftr-370	2065	48	prior	prior	ADJ
ftr-370	2065	49	basis	basis	NOUN
ftr-370	2065	50	reallocations	reallocation	NOUN
ftr-370	2065	51	under	under	ADP
ftr-370	2065	52	the	the	DET
ftr-370	2065	53	basis	basis	NOUN
ftr-370	2065	54	reallocation	reallocation	NOUN
ftr-370	2065	55	rule	rule	NOUN
ftr-370	2065	56	.	.	PUNCT
ftr-370	2066	1	the	the	DET
ftr-370	2066	2	net	net	ADJ
ftr-370	2066	3	positive	positive	ADJ
ftr-370	2066	4	adjustment	adjustment	NOUN
ftr-370	2066	5	identifies	identify	VERB
ftr-370	2066	6	the	the	DET
ftr-370	2066	7	extent	extent	NOUN
ftr-370	2066	8	to	to	PART
ftr-370	2066	9	which	which	PRON
ftr-370	2066	10	a	a	DET
ftr-370	2066	11	share	share	NOUN
ftr-370	2066	12	’s	’s	PART
ftr-370	2066	13	basis	basis	NOUN
ftr-370	2066	14	has	have	AUX
ftr-370	2066	15	been	be	AUX
ftr-370	2066	16	increased	increase	VERB
ftr-370	2066	17	by	by	ADP
ftr-370	2066	18	the	the	DET
ftr-370	2066	19	investment	investment	NOUN
ftr-370	2066	20	adjustment	adjustment	NOUN
ftr-370	2066	21	provisions	provision	NOUN
ftr-370	2066	22	for	for	ADP
ftr-370	2066	23	items	item	NOUN
ftr-370	2066	24	of	of	ADP
ftr-370	2066	25	income	income	NOUN
ftr-370	2066	26	,	,	PUNCT
ftr-370	2066	27	gain	gain	NOUN
ftr-370	2066	28	,	,	PUNCT
ftr-370	2066	29	deduction	deduction	NOUN
ftr-370	2066	30	and	and	CCONJ
ftr-370	2066	31	loss	loss	NOUN
ftr-370	2066	32	(	(	PUNCT
ftr-370	2066	33	whether	whether	SCONJ
ftr-370	2066	34	taxable	taxable	ADJ
ftr-370	2066	35	or	or	CCONJ
ftr-370	2066	36	not	not	PART
ftr-370	2066	37	)	)	PUNCT
ftr-370	2066	38	that	that	PRON
ftr-370	2066	39	have	have	AUX
ftr-370	2066	40	been	be	AUX
ftr-370	2066	41	taken	take	VERB
ftr-370	2066	42	into	into	ADP
ftr-370	2066	43	account	account	NOUN
ftr-370	2066	44	by	by	ADP
ftr-370	2066	45	the	the	DET
ftr-370	2066	46	group	group	NOUN
ftr-370	2066	47	.	.	PUNCT
ftr-370	2067	1	special	special	ADJ
ftr-370	2067	2	rules	rule	NOUN
ftr-370	2067	3	apply	apply	VERB
ftr-370	2067	4	when	when	SCONJ
ftr-370	2067	5	the	the	DET
ftr-370	2067	6	subsidiary	subsidiary	NOUN
ftr-370	2067	7	the	the	DET
ftr-370	2067	8	stock	stock	NOUN
ftr-370	2067	9	of	of	ADP
ftr-370	2067	10	which	which	PRON
ftr-370	2067	11	is	be	AUX
ftr-370	2067	12	transferred	transfer	VERB
ftr-370	2067	13	itself	itself	PRON
ftr-370	2067	14	holds	hold	VERB
ftr-370	2067	15	stock	stock	NOUN
ftr-370	2067	16	of	of	ADP
ftr-370	2067	17	lower	low	ADJ
ftr-370	2067	18	-	-	PUNCT
ftr-370	2067	19	tier	tier	NOUN
ftr-370	2067	20	subsidiary	subsidiary	NOUN
ftr-370	2067	21	.	.	PUNCT
ftr-370	2068	1	•	•	NUM
ftr-370	2068	2	the	the	DET
ftr-370	2068	3	attribute	attribute	NOUN
ftr-370	2068	4	reduction	reduction	NOUN
ftr-370	2068	5	rule	rule	NOUN
ftr-370	2068	6	.	.	PUNCT
ftr-370	2069	1	—	—	PUNCT
ftr-370	2069	2	if	if	SCONJ
ftr-370	2069	3	any	any	DET
ftr-370	2069	4	transferred	transfer	VERB
ftr-370	2069	5	share	share	NOUN
ftr-370	2069	6	remains	remain	VERB
ftr-370	2069	7	a	a	DET
ftr-370	2069	8	loss	loss	NOUN
ftr-370	2069	9	share	share	NOUN
ftr-370	2069	10	after	after	ADP
ftr-370	2069	11	application	application	NOUN
ftr-370	2069	12	of	of	ADP
ftr-370	2069	13	the	the	DET
ftr-370	2069	14	basis	basis	NOUN
ftr-370	2069	15	reallocation	reallocation	NOUN
ftr-370	2069	16	and	and	CCONJ
ftr-370	2069	17	basis	basis	NOUN
ftr-370	2069	18	reduction	reduction	NOUN
ftr-370	2069	19	rules	rule	NOUN
ftr-370	2069	20	,	,	PUNCT
ftr-370	2069	21	the	the	DET
ftr-370	2069	22	loss	loss	NOUN
ftr-370	2069	23	on	on	ADP
ftr-370	2069	24	the	the	DET
ftr-370	2069	25	transferred	transfer	VERB
ftr-370	2069	26	share	share	NOUN
ftr-370	2069	27	is	be	AUX
ftr-370	2069	28	allowed	allow	VERB
ftr-370	2069	29	.	.	PUNCT
ftr-370	2070	1	however	however	ADV
ftr-370	2070	2	,	,	PUNCT
ftr-370	2070	3	in	in	ADP
ftr-370	2070	4	this	this	DET
ftr-370	2070	5	instance	instance	NOUN
ftr-370	2070	6	,	,	PUNCT
ftr-370	2070	7	the	the	DET
ftr-370	2070	8	subsidiary	subsidiary	NOUN
ftr-370	2070	9	’s	’s	PART
ftr-370	2070	10	tax	tax	NOUN
ftr-370	2070	11	attributes	attribute	NOUN
ftr-370	2070	12	(	(	PUNCT
ftr-370	2070	13	including	include	VERB
ftr-370	2070	14	the	the	DET
ftr-370	2070	15	consolidated	consolidated	ADJ
ftr-370	2070	16	attributes	attribute	NOUN
ftr-370	2070	17	,	,	PUNCT
ftr-370	2070	18	e.g.	e.g.	ADV
ftr-370	2070	19	,	,	PUNCT
ftr-370	2070	20	loss	loss	NOUN
ftr-370	2070	21	carryovers	carryover	NOUN
ftr-370	2070	22	,	,	PUNCT
ftr-370	2070	23	attributable	attributable	ADJ
ftr-370	2070	24	to	to	ADP
ftr-370	2070	25	the	the	DET
ftr-370	2070	26	subsidiary	subsidiary	NOUN
ftr-370	2070	27	)	)	PUNCT
ftr-370	2070	28	are	be	AUX
ftr-370	2070	29	reduced	reduce	VERB
ftr-370	2070	30	pursuant	pursuant	ADV
ftr-370	2070	31	to	to	ADP
ftr-370	2070	32	reg	reg	NOUN
ftr-370	2070	33	.	.	PUNCT
ftr-370	2071	1	§	§	PROPN
ftr-370	2071	2	1.1502	1.1502	NUM
ftr-370	2071	3	-	-	SYM
ftr-370	2071	4	36(d	36(d	NUM
ftr-370	2071	5	)	)	PUNCT
ftr-370	2071	6	.	.	PUNCT
ftr-370	2072	1	the	the	DET
ftr-370	2072	2	attribute	attribute	NOUN
ftr-370	2072	3	reduction	reduction	NOUN
ftr-370	2072	4	rule	rule	NOUN
ftr-370	2072	5	addresses	address	VERB
ftr-370	2072	6	the	the	DET
ftr-370	2072	7	duplication	duplication	NOUN
ftr-370	2072	8	of	of	ADP
ftr-370	2072	9	loss	loss	NOUN
ftr-370	2072	10	by	by	ADP
ftr-370	2072	11	members	member	NOUN
ftr-370	2072	12	of	of	ADP
ftr-370	2072	13	consolidated	consolidated	ADJ
ftr-370	2072	14	groups	group	NOUN
ftr-370	2072	15	,	,	PUNCT
ftr-370	2072	16	and	and	CCONJ
ftr-370	2072	17	is	be	AUX
ftr-370	2072	18	designed	design	VERB
ftr-370	2072	19	to	to	PART
ftr-370	2072	20	prevent	prevent	VERB
ftr-370	2072	21	the	the	DET
ftr-370	2072	22	group	group	NOUN
ftr-370	2072	23	from	from	ADP
ftr-370	2072	24	recognizing	recognize	VERB
ftr-370	2072	25	more	more	ADJ
ftr-370	2072	26	than	than	ADP
ftr-370	2072	27	one	one	NUM
ftr-370	2072	28	tax	tax	NOUN
ftr-370	2072	29	loss	loss	NOUN
ftr-370	2072	30	with	with	ADP
ftr-370	2072	31	respect	respect	NOUN
ftr-370	2072	32	to	to	ADP
ftr-370	2072	33	a	a	DET
ftr-370	2072	34	single	single	ADJ
ftr-370	2072	35	economic	economic	ADJ
ftr-370	2072	36	loss	loss	NOUN
ftr-370	2072	37	,	,	PUNCT
ftr-370	2072	38	372	372	NUM
ftr-370	2072	39	florida	florida	PROPN
ftr-370	2072	40	tax	tax	NOUN
ftr-370	2072	41	review	review	NOUN
ftr-370	2072	42	[	[	X
ftr-370	2072	43	vol	vol	NOUN
ftr-370	2072	44	.	.	PUNCT
ftr-370	2073	1	9	9	NUM
ftr-370	2073	2	:	:	PUNCT
ftr-370	2073	3	si	si	NOUN
ftr-370	2073	4	regardless	regardless	ADV
ftr-370	2073	5	of	of	ADP
ftr-370	2073	6	whether	whether	SCONJ
ftr-370	2073	7	the	the	DET
ftr-370	2073	8	group	group	NOUN
ftr-370	2073	9	disposes	dispose	VERB
ftr-370	2073	10	of	of	ADP
ftr-370	2073	11	the	the	DET
ftr-370	2073	12	subsidiary	subsidiary	NOUN
ftr-370	2073	13	stock	stock	NOUN
ftr-370	2073	14	before	before	ADP
ftr-370	2073	15	or	or	CCONJ
ftr-370	2073	16	after	after	SCONJ
ftr-370	2073	17	the	the	DET
ftr-370	2073	18	subsidiary	subsidiary	NOUN
ftr-370	2073	19	recognizes	recognize	VERB
ftr-370	2073	20	the	the	DET
ftr-370	2073	21	loss	loss	NOUN
ftr-370	2073	22	with	with	ADP
ftr-370	2073	23	respect	respect	NOUN
ftr-370	2073	24	to	to	ADP
ftr-370	2073	25	its	its	PRON
ftr-370	2073	26	assets	asset	NOUN
ftr-370	2073	27	or	or	CCONJ
ftr-370	2073	28	operations	operation	NOUN
ftr-370	2073	29	.	.	PUNCT
ftr-370	2074	1	•	•	NOUN
ftr-370	2074	2	under	under	ADP
ftr-370	2074	3	the	the	DET
ftr-370	2074	4	attribute	attribute	NOUN
ftr-370	2074	5	reduction	reduction	NOUN
ftr-370	2074	6	rule	rule	NOUN
ftr-370	2074	7	,	,	PUNCT
ftr-370	2074	8	the	the	DET
ftr-370	2074	9	subsidiary	subsidiary	NOUN
ftr-370	2074	10	’s	’s	PART
ftr-370	2074	11	attributes	attribute	NOUN
ftr-370	2074	12	are	be	AUX
ftr-370	2074	13	reduced	reduce	VERB
ftr-370	2074	14	by	by	ADP
ftr-370	2074	15	the	the	DET
ftr-370	2074	16	“	"	PUNCT
ftr-370	2074	17	attribute	attribute	NOUN
ftr-370	2074	18	reduction	reduction	NOUN
ftr-370	2074	19	amount	amount	NOUN
ftr-370	2074	20	,	,	PUNCT
ftr-370	2074	21	”	"	PUNCT
ftr-370	2074	22	which	which	PRON
ftr-370	2074	23	equals	equal	VERB
ftr-370	2074	24	the	the	DET
ftr-370	2074	25	lesser	less	ADJ
ftr-370	2074	26	of	of	ADP
ftr-370	2074	27	(	(	PUNCT
ftr-370	2074	28	1	1	X
ftr-370	2074	29	)	)	PUNCT
ftr-370	2074	30	the	the	DET
ftr-370	2074	31	net	net	ADJ
ftr-370	2074	32	stock	stock	NOUN
ftr-370	2074	33	loss	loss	NOUN
ftr-370	2074	34	,	,	PUNCT
ftr-370	2074	35	or	or	CCONJ
ftr-370	2074	36	(	(	PUNCT
ftr-370	2074	37	2	2	X
ftr-370	2074	38	)	)	PUNCT
ftr-370	2074	39	the	the	DET
ftr-370	2074	40	aggregate	aggregate	ADJ
ftr-370	2074	41	inside	inside	ADJ
ftr-370	2074	42	loss	loss	NOUN
ftr-370	2074	43	.	.	PUNCT
ftr-370	2075	1	the	the	DET
ftr-370	2075	2	“	"	PUNCT
ftr-370	2075	3	attribute	attribute	NOUN
ftr-370	2075	4	reduction	reduction	NOUN
ftr-370	2075	5	amount	amount	NOUN
ftr-370	2075	6	”	"	PUNCT
ftr-370	2075	7	reflects	reflect	VERB
ftr-370	2075	8	the	the	DET
ftr-370	2075	9	total	total	ADJ
ftr-370	2075	10	amount	amount	NOUN
ftr-370	2075	11	of	of	ADP
ftr-370	2075	12	unrecognized	unrecognized	ADJ
ftr-370	2075	13	loss	loss	NOUN
ftr-370	2075	14	that	that	PRON
ftr-370	2075	15	is	be	AUX
ftr-370	2075	16	reflected	reflect	VERB
ftr-370	2075	17	in	in	ADP
ftr-370	2075	18	both	both	CCONJ
ftr-370	2075	19	the	the	DET
ftr-370	2075	20	basis	basis	NOUN
ftr-370	2075	21	of	of	ADP
ftr-370	2075	22	the	the	DET
ftr-370	2075	23	subsidiary	subsidiary	NOUN
ftr-370	2075	24	stock	stock	NOUN
ftr-370	2075	25	and	and	CCONJ
ftr-370	2075	26	the	the	DET
ftr-370	2075	27	subsidiary	subsidiary	NOUN
ftr-370	2075	28	’s	’s	PART
ftr-370	2075	29	attributes	attribute	NOUN
ftr-370	2075	30	.	.	PUNCT
ftr-370	2076	1	“	"	PUNCT
ftr-370	2076	2	net	net	ADJ
ftr-370	2076	3	stock	stock	NOUN
ftr-370	2076	4	loss	loss	NOUN
ftr-370	2076	5	”	"	PUNCT
ftr-370	2076	6	is	be	AUX
ftr-370	2076	7	the	the	DET
ftr-370	2076	8	amount	amount	NOUN
ftr-370	2076	9	by	by	ADP
ftr-370	2076	10	which	which	PRON
ftr-370	2076	11	the	the	DET
ftr-370	2076	12	sum	sum	NOUN
ftr-370	2076	13	of	of	ADP
ftr-370	2076	14	the	the	DET
ftr-370	2076	15	bases	basis	NOUN
ftr-370	2076	16	(	(	PUNCT
ftr-370	2076	17	after	after	ADP
ftr-370	2076	18	application	application	NOUN
ftr-370	2076	19	of	of	ADP
ftr-370	2076	20	the	the	DET
ftr-370	2076	21	basis	basis	NOUN
ftr-370	2076	22	reduction	reduction	NOUN
ftr-370	2076	23	rule	rule	NOUN
ftr-370	2076	24	)	)	PUNCT
ftr-370	2076	25	of	of	ADP
ftr-370	2076	26	all	all	PRON
ftr-370	2076	27	of	of	ADP
ftr-370	2076	28	the	the	DET
ftr-370	2076	29	shares	share	NOUN
ftr-370	2076	30	in	in	ADP
ftr-370	2076	31	the	the	DET
ftr-370	2076	32	subsidiary	subsidiary	NOUN
ftr-370	2076	33	transferred	transfer	VERB
ftr-370	2076	34	by	by	ADP
ftr-370	2076	35	members	member	NOUN
ftr-370	2076	36	of	of	ADP
ftr-370	2076	37	the	the	DET
ftr-370	2076	38	group	group	NOUN
ftr-370	2076	39	in	in	ADP
ftr-370	2076	40	the	the	DET
ftr-370	2076	41	same	same	ADJ
ftr-370	2076	42	transaction	transaction	NOUN
ftr-370	2076	43	exceeds	exceed	VERB
ftr-370	2076	44	the	the	DET
ftr-370	2076	45	value	value	NOUN
ftr-370	2076	46	of	of	ADP
ftr-370	2076	47	those	those	DET
ftr-370	2076	48	shares	share	NOUN
ftr-370	2076	49	.	.	PUNCT
ftr-370	2077	1	the	the	DET
ftr-370	2077	2	subsidiary	subsidiary	NOUN
ftr-370	2077	3	’s	’s	PART
ftr-370	2077	4	“	"	PUNCT
ftr-370	2077	5	aggregate	aggregate	ADJ
ftr-370	2077	6	inside	inside	ADJ
ftr-370	2077	7	loss	loss	NOUN
ftr-370	2077	8	”	"	PUNCT
ftr-370	2077	9	is	be	AUX
ftr-370	2077	10	the	the	DET
ftr-370	2077	11	excess	excess	NOUN
ftr-370	2077	12	of	of	ADP
ftr-370	2077	13	its	its	PRON
ftr-370	2077	14	net	net	NOUN
ftr-370	2077	15	inside	inside	ADJ
ftr-370	2077	16	attributes	attribute	NOUN
ftr-370	2077	17	over	over	ADP
ftr-370	2077	18	the	the	DET
ftr-370	2077	19	value	value	NOUN
ftr-370	2077	20	of	of	ADP
ftr-370	2077	21	all	all	PRON
ftr-370	2077	22	of	of	ADP
ftr-370	2077	23	the	the	DET
ftr-370	2077	24	shares	share	NOUN
ftr-370	2077	25	in	in	ADP
ftr-370	2077	26	the	the	DET
ftr-370	2077	27	subsidiary	subsidiary	NOUN
ftr-370	2077	28	.	.	PUNCT
ftr-370	2078	1	(	(	PUNCT
ftr-370	2078	2	net	net	NOUN
ftr-370	2078	3	inside	inside	ADJ
ftr-370	2078	4	attributes	attribute	NOUN
ftr-370	2078	5	generally	generally	ADV
ftr-370	2078	6	has	have	VERB
ftr-370	2078	7	the	the	DET
ftr-370	2078	8	same	same	ADJ
ftr-370	2078	9	meaning	meaning	NOUN
ftr-370	2078	10	as	as	ADP
ftr-370	2078	11	in	in	ADP
ftr-370	2078	12	the	the	DET
ftr-370	2078	13	basis	basis	NOUN
ftr-370	2078	14	reduction	reduction	NOUN
ftr-370	2078	15	rule	rule	NOUN
ftr-370	2078	16	,	,	PUNCT
ftr-370	2078	17	subject	subject	ADJ
ftr-370	2078	18	to	to	ADP
ftr-370	2078	19	special	special	ADJ
ftr-370	2078	20	rules	rule	NOUN
ftr-370	2078	21	for	for	ADP
ftr-370	2078	22	lower	low	ADJ
ftr-370	2078	23	-	-	PUNCT
ftr-370	2078	24	tier	tier	NOUN
ftr-370	2078	25	subsidiaries	subsidiary	NOUN
ftr-370	2078	26	.	.	PUNCT
ftr-370	2078	27	)	)	PUNCT
ftr-370	2079	1	however	however	ADV
ftr-370	2079	2	,	,	PUNCT
ftr-370	2079	3	if	if	SCONJ
ftr-370	2079	4	the	the	DET
ftr-370	2079	5	total	total	ADJ
ftr-370	2079	6	attribute	attribute	NOUN
ftr-370	2079	7	reduction	reduction	NOUN
ftr-370	2079	8	amount	amount	NOUN
ftr-370	2079	9	is	be	AUX
ftr-370	2079	10	less	less	ADJ
ftr-370	2079	11	than	than	ADP
ftr-370	2079	12	five	five	NUM
ftr-370	2079	13	percent	percent	NOUN
ftr-370	2079	14	of	of	ADP
ftr-370	2079	15	the	the	DET
ftr-370	2079	16	aggregate	aggregate	ADJ
ftr-370	2079	17	value	value	NOUN
ftr-370	2079	18	of	of	ADP
ftr-370	2079	19	the	the	DET
ftr-370	2079	20	subsidiary	subsidiary	NOUN
ftr-370	2079	21	shares	share	NOUN
ftr-370	2079	22	that	that	PRON
ftr-370	2079	23	are	be	AUX
ftr-370	2079	24	transferred	transfer	VERB
ftr-370	2079	25	by	by	ADP
ftr-370	2079	26	members	member	NOUN
ftr-370	2079	27	in	in	ADP
ftr-370	2079	28	the	the	DET
ftr-370	2079	29	transaction	transaction	NOUN
ftr-370	2079	30	,	,	PUNCT
ftr-370	2079	31	the	the	DET
ftr-370	2079	32	attribute	attribute	NOUN
ftr-370	2079	33	reduction	reduction	NOUN
ftr-370	2079	34	rule	rule	NOUN
ftr-370	2079	35	does	do	AUX
ftr-370	2079	36	not	not	PART
ftr-370	2079	37	apply	apply	VERB
ftr-370	2079	38	to	to	ADP
ftr-370	2079	39	the	the	DET
ftr-370	2079	40	transfer	transfer	NOUN
ftr-370	2079	41	,	,	PUNCT
ftr-370	2079	42	unless	unless	SCONJ
ftr-370	2079	43	the	the	DET
ftr-370	2079	44	taxpayer	taxpayer	NOUN
ftr-370	2079	45	elects	elect	NOUN
ftr-370	2079	46	to	to	PART
ftr-370	2079	47	apply	apply	VERB
ftr-370	2079	48	it	it	PRON
ftr-370	2079	49	.	.	PUNCT
ftr-370	2080	1	•	•	NUM
ftr-370	2080	2	the	the	DET
ftr-370	2080	3	attribute	attribute	NOUN
ftr-370	2080	4	reduction	reduction	NOUN
ftr-370	2080	5	amount	amount	NOUN
ftr-370	2080	6	is	be	AUX
ftr-370	2080	7	first	first	ADV
ftr-370	2080	8	applied	apply	VERB
ftr-370	2080	9	to	to	PART
ftr-370	2080	10	reduce	reduce	VERB
ftr-370	2080	11	or	or	CCONJ
ftr-370	2080	12	eliminate	eliminate	VERB
ftr-370	2080	13	to	to	ADP
ftr-370	2080	14	the	the	DET
ftr-370	2080	15	maximum	maximum	ADJ
ftr-370	2080	16	extent	extent	NOUN
ftr-370	2080	17	possible	possible	ADJ
ftr-370	2080	18	items	item	NOUN
ftr-370	2080	19	that	that	PRON
ftr-370	2080	20	represent	represent	VERB
ftr-370	2080	21	actual	actual	ADJ
ftr-370	2080	22	realized	realize	VERB
ftr-370	2080	23	losses	loss	NOUN
ftr-370	2080	24	,	,	PUNCT
ftr-370	2080	25	i.e.	i.e.	X
ftr-370	2080	26	,	,	PUNCT
ftr-370	2080	27	capital	capital	NOUN
ftr-370	2080	28	loss	loss	NOUN
ftr-370	2080	29	carryovers	carryover	NOUN
ftr-370	2080	30	(	(	PUNCT
ftr-370	2080	31	category	category	NOUN
ftr-370	2080	32	a	a	PRON
ftr-370	2080	33	)	)	PUNCT
ftr-370	2080	34	,	,	PUNCT
ftr-370	2080	35	operating	operate	VERB
ftr-370	2080	36	loss	loss	NOUN
ftr-370	2080	37	carryovers	carryover	NOUN
ftr-370	2080	38	(	(	PUNCT
ftr-370	2080	39	category	category	NOUN
ftr-370	2080	40	b	b	NOUN
ftr-370	2080	41	)	)	PUNCT
ftr-370	2080	42	,	,	PUNCT
ftr-370	2080	43	and	and	CCONJ
ftr-370	2080	44	deferred	deferred	ADJ
ftr-370	2080	45	deductions	deduction	NOUN
ftr-370	2080	46	(	(	PUNCT
ftr-370	2080	47	category	category	NOUN
ftr-370	2080	48	c	c	NOUN
ftr-370	2080	49	)	)	PUNCT
ftr-370	2080	50	,	,	PUNCT
ftr-370	2080	51	in	in	ADP
ftr-370	2080	52	that	that	DET
ftr-370	2080	53	order	order	NOUN
ftr-370	2080	54	unless	unless	SCONJ
ftr-370	2080	55	the	the	DET
ftr-370	2080	56	taxpayer	taxpayer	NOUN
ftr-370	2080	57	elects	elect	VERB
ftr-370	2080	58	a	a	DET
ftr-370	2080	59	different	different	ADJ
ftr-370	2080	60	allocation	allocation	NOUN
ftr-370	2080	61	.	.	PUNCT
ftr-370	2081	1	any	any	DET
ftr-370	2081	2	excess	excess	ADJ
ftr-370	2081	3	attribute	attribute	NOUN
ftr-370	2081	4	reduction	reduction	NOUN
ftr-370	2081	5	amount	amount	NOUN
ftr-370	2081	6	is	be	AUX
ftr-370	2081	7	then	then	ADV
ftr-370	2081	8	applied	apply	VERB
ftr-370	2081	9	to	to	PART
ftr-370	2081	10	reduce	reduce	VERB
ftr-370	2081	11	the	the	DET
ftr-370	2081	12	basis	basis	NOUN
ftr-370	2081	13	of	of	ADP
ftr-370	2081	14	assets	asset	NOUN
ftr-370	2081	15	(	(	PUNCT
ftr-370	2081	16	category	category	NOUN
ftr-370	2081	17	d	d	NOUN
ftr-370	2081	18	)	)	PUNCT
ftr-370	2081	19	in	in	ADP
ftr-370	2081	20	the	the	DET
ftr-370	2081	21	asset	asset	NOUN
ftr-370	2081	22	classes	class	NOUN
ftr-370	2081	23	specified	specify	VERB
ftr-370	2081	24	in	in	ADP
ftr-370	2081	25	reg	reg	NOUN
ftr-370	2081	26	.	.	PUNCT
ftr-370	2082	1	§	§	PROPN
ftr-370	2082	2	1.338	1.338	NUM
ftr-370	2082	3	-	-	PUNCT
ftr-370	2082	4	6(b	6(b	NUM
ftr-370	2082	5	)	)	PUNCT
ftr-370	2082	6	other	other	ADJ
ftr-370	2082	7	than	than	ADP
ftr-370	2082	8	class	class	NOUN
ftr-370	2082	9	i	i	PRON
ftr-370	2082	10	(	(	PUNCT
ftr-370	2082	11	cash	cash	NOUN
ftr-370	2082	12	and	and	CCONJ
ftr-370	2082	13	general	general	ADJ
ftr-370	2082	14	deposit	deposit	NOUN
ftr-370	2082	15	accounts	account	NOUN
ftr-370	2082	16	,	,	PUNCT
ftr-370	2082	17	other	other	ADJ
ftr-370	2082	18	than	than	ADP
ftr-370	2082	19	certificates	certificate	NOUN
ftr-370	2082	20	of	of	ADP
ftr-370	2082	21	deposit	deposit	NOUN
ftr-370	2082	22	held	hold	VERB
ftr-370	2082	23	in	in	ADP
ftr-370	2082	24	depository	depository	NOUN
ftr-370	2082	25	institutions	institution	NOUN
ftr-370	2082	26	)	)	PUNCT
ftr-370	2082	27	,	,	PUNCT
ftr-370	2082	28	but	but	CCONJ
ftr-370	2082	29	in	in	ADP
ftr-370	2082	30	the	the	DET
ftr-370	2082	31	reverse	reverse	ADJ
ftr-370	2082	32	order	order	NOUN
ftr-370	2082	33	from	from	ADP
ftr-370	2082	34	the	the	DET
ftr-370	2082	35	order	order	NOUN
ftr-370	2082	36	specified	specify	VERB
ftr-370	2082	37	in	in	ADP
ftr-370	2082	38	that	that	DET
ftr-370	2082	39	section	section	NOUN
ftr-370	2082	40	.	.	PUNCT
ftr-370	2083	1	thus	thus	ADV
ftr-370	2083	2	,	,	PUNCT
ftr-370	2083	3	the	the	DET
ftr-370	2083	4	basis	basis	NOUN
ftr-370	2083	5	in	in	ADP
ftr-370	2083	6	any	any	DET
ftr-370	2083	7	purchased	purchase	VERB
ftr-370	2083	8	goodwill	goodwill	NOUN
ftr-370	2083	9	is	be	AUX
ftr-370	2083	10	the	the	DET
ftr-370	2083	11	first	first	ADJ
ftr-370	2083	12	item	item	NOUN
ftr-370	2083	13	reduced	reduce	VERB
ftr-370	2083	14	.	.	PUNCT
ftr-370	2084	1	however	however	ADV
ftr-370	2084	2	,	,	PUNCT
ftr-370	2084	3	the	the	DET
ftr-370	2084	4	category	category	NOUN
ftr-370	2084	5	d	d	NOUN
ftr-370	2084	6	attribute	attribute	NOUN
ftr-370	2084	7	reduction	reduction	NOUN
ftr-370	2084	8	is	be	AUX
ftr-370	2084	9	first	first	ADV
ftr-370	2084	10	allocated	allocate	VERB
ftr-370	2084	11	between	between	ADP
ftr-370	2084	12	the	the	DET
ftr-370	2084	13	subsidiary	subsidiary	NOUN
ftr-370	2084	14	’s	’s	PART
ftr-370	2084	15	basis	basis	NOUN
ftr-370	2084	16	in	in	ADP
ftr-370	2084	17	any	any	DET
ftr-370	2084	18	stock	stock	NOUN
ftr-370	2084	19	of	of	ADP
ftr-370	2084	20	lower	low	ADJ
ftr-370	2084	21	-	-	PUNCT
ftr-370	2084	22	tier	tier	NOUN
ftr-370	2084	23	subsidiaries	subsidiary	NOUN
ftr-370	2084	24	and	and	CCONJ
ftr-370	2084	25	the	the	DET
ftr-370	2084	26	subsidiary	subsidiary	NOUN
ftr-370	2084	27	’s	’s	PART
ftr-370	2084	28	other	other	ADJ
ftr-370	2084	29	assets	asset	NOUN
ftr-370	2084	30	(	(	PUNCT
ftr-370	2084	31	treating	treat	VERB
ftr-370	2084	32	the	the	DET
ftr-370	2084	33	non	non	ADJ
ftr-370	2084	34	-	-	ADJ
ftr-370	2084	35	stock	stock	ADJ
ftr-370	2084	36	category	category	NOUN
ftr-370	2084	37	d	d	NOUN
ftr-370	2084	38	assets	asset	NOUN
ftr-370	2084	39	as	as	ADP
ftr-370	2084	40	one	one	NUM
ftr-370	2084	41	asset	asset	NOUN
ftr-370	2084	42	)	)	PUNCT
ftr-370	2084	43	in	in	ADP
ftr-370	2084	44	proportion	proportion	NOUN
ftr-370	2084	45	to	to	ADP
ftr-370	2084	46	the	the	DET
ftr-370	2084	47	subsidiary	subsidiary	NOUN
ftr-370	2084	48	’s	’s	PART
ftr-370	2084	49	basis	basis	NOUN
ftr-370	2084	50	in	in	ADP
ftr-370	2084	51	the	the	DET
ftr-370	2084	52	stock	stock	NOUN
ftr-370	2084	53	of	of	ADP
ftr-370	2084	54	each	each	DET
ftr-370	2084	55	lower	low	ADJ
ftr-370	2084	56	-	-	PUNCT
ftr-370	2084	57	tier	tier	NOUN
ftr-370	2084	58	subsidiary	subsidiary	NOUN
ftr-370	2084	59	and	and	CCONJ
ftr-370	2084	60	its	its	PRON
ftr-370	2084	61	basis	basis	NOUN
ftr-370	2084	62	in	in	ADP
ftr-370	2084	63	the	the	DET
ftr-370	2084	64	category	category	NOUN
ftr-370	2084	65	d	d	NOUN
ftr-370	2084	66	assets	asset	NOUN
ftr-370	2084	67	other	other	ADJ
ftr-370	2084	68	than	than	ADP
ftr-370	2084	69	subsidiary	subsidiary	ADJ
ftr-370	2084	70	stock	stock	NOUN
ftr-370	2084	71	.	.	PUNCT
ftr-370	2085	1	only	only	ADV
ftr-370	2085	2	the	the	DET
ftr-370	2085	3	portion	portion	NOUN
ftr-370	2085	4	of	of	ADP
ftr-370	2085	5	the	the	DET
ftr-370	2085	6	attribute	attribute	NOUN
ftr-370	2085	7	reduction	reduction	NOUN
ftr-370	2085	8	amount	amount	NOUN
ftr-370	2085	9	not	not	PART
ftr-370	2085	10	allocated	allocate	VERB
ftr-370	2085	11	to	to	ADP
ftr-370	2085	12	lower	low	ADJ
ftr-370	2085	13	-	-	PUNCT
ftr-370	2085	14	tier	tier	NOUN
ftr-370	2085	15	subsidiary	subsidiary	NOUN
ftr-370	2085	16	stock	stock	NOUN
ftr-370	2085	17	is	be	AUX
ftr-370	2085	18	applied	apply	VERB
ftr-370	2085	19	under	under	ADP
ftr-370	2085	20	the	the	DET
ftr-370	2085	21	reverse	reverse	ADJ
ftr-370	2085	22	residual	residual	ADJ
ftr-370	2085	23	method	method	NOUN
ftr-370	2085	24	.	.	PUNCT
ftr-370	2086	1	(	(	PUNCT
ftr-370	2086	2	additional	additional	ADJ
ftr-370	2086	3	special	special	ADJ
ftr-370	2086	4	rules	rule	NOUN
ftr-370	2086	5	apply	apply	VERB
ftr-370	2086	6	to	to	PART
ftr-370	2086	7	prevent	prevent	VERB
ftr-370	2086	8	excessive	excessive	ADJ
ftr-370	2086	9	reduction	reduction	NOUN
ftr-370	2086	10	of	of	ADP
ftr-370	2086	11	attributes	attribute	NOUN
ftr-370	2086	12	when	when	SCONJ
ftr-370	2086	13	the	the	DET
ftr-370	2086	14	subsidiary	subsidiary	NOUN
ftr-370	2086	15	itself	itself	PRON
ftr-370	2086	16	holds	hold	VERB
ftr-370	2086	17	stock	stock	NOUN
ftr-370	2086	18	of	of	ADP
ftr-370	2086	19	a	a	DET
ftr-370	2086	20	lowertier	lowerti	ADJ
ftr-370	2086	21	subsidiary	subsidiary	NOUN
ftr-370	2086	22	.	.	PUNCT
ftr-370	2086	23	)	)	PUNCT
ftr-370	2087	1	if	if	SCONJ
ftr-370	2087	2	the	the	DET
ftr-370	2087	3	attribute	attribute	NOUN
ftr-370	2087	4	reduction	reduction	NOUN
ftr-370	2087	5	amount	amount	NOUN
ftr-370	2087	6	exceeds	exceed	VERB
ftr-370	2087	7	all	all	PRON
ftr-370	2087	8	of	of	ADP
ftr-370	2087	9	the	the	DET
ftr-370	2087	10	attributes	attribute	NOUN
ftr-370	2087	11	available	available	ADJ
ftr-370	2087	12	for	for	ADP
ftr-370	2087	13	reduction	reduction	NOUN
ftr-370	2087	14	,	,	PUNCT
ftr-370	2087	15	that	that	DET
ftr-370	2087	16	excess	excess	ADJ
ftr-370	2087	17	amount	amount	NOUN
ftr-370	2087	18	generally	generally	ADV
ftr-370	2087	19	has	have	VERB
ftr-370	2087	20	no	no	DET
ftr-370	2087	21	effect	effect	NOUN
ftr-370	2087	22	.	.	PUNCT
ftr-370	2088	1	if	if	SCONJ
ftr-370	2088	2	,	,	PUNCT
ftr-370	2088	3	however	however	ADV
ftr-370	2088	4	,	,	PUNCT
ftr-370	2088	5	cash	cash	NOUN
ftr-370	2088	6	or	or	CCONJ
ftr-370	2088	7	other	other	ADJ
ftr-370	2088	8	liquid	liquid	ADJ
ftr-370	2088	9	assets	asset	NOUN
ftr-370	2088	10	are	be	AUX
ftr-370	2088	11	held	hold	VERB
ftr-370	2088	12	to	to	PART
ftr-370	2088	13	fund	fund	VERB
ftr-370	2088	14	payment	payment	NOUN
ftr-370	2088	15	of	of	ADP
ftr-370	2088	16	a	a	DET
ftr-370	2088	17	liability	liability	NOUN
ftr-370	2088	18	that	that	PRON
ftr-370	2088	19	has	have	AUX
ftr-370	2088	20	not	not	PART
ftr-370	2088	21	yet	yet	ADV
ftr-370	2088	22	been	be	AUX
ftr-370	2088	23	deducted	deduct	VERB
ftr-370	2088	24	but	but	CCONJ
ftr-370	2088	25	will	will	AUX
ftr-370	2088	26	be	be	AUX
ftr-370	2088	27	deductible	deductible	ADJ
ftr-370	2088	28	in	in	ADP
ftr-370	2088	29	the	the	DET
ftr-370	2088	30	future	future	NOUN
ftr-370	2088	31	(	(	PUNCT
ftr-370	2088	32	e.g.	e.g.	ADV
ftr-370	2088	33	,	,	PUNCT
ftr-370	2088	34	a	a	DET
ftr-370	2088	35	liability	liability	NOUN
ftr-370	2088	36	the	the	DET
ftr-370	2088	37	deduction	deduction	NOUN
ftr-370	2088	38	for	for	ADP
ftr-370	2088	39	which	which	PRON
ftr-370	2088	40	is	be	AUX
ftr-370	2088	41	subject	subject	ADJ
ftr-370	2088	42	to	to	ADP
ftr-370	2088	43	the	the	DET
ftr-370	2088	44	economic	economic	ADJ
ftr-370	2088	45	performance	performance	NOUN
ftr-370	2088	46	rules	rule	NOUN
ftr-370	2088	47	of	of	ADP
ftr-370	2088	48	§	§	PROPN
ftr-370	2088	49	451(h	451(h	PROPN
ftr-370	2088	50	)	)	PUNCT
ftr-370	2088	51	)	)	PUNCT
ftr-370	2088	52	,	,	PUNCT
ftr-370	2088	53	loss	loss	NOUN
ftr-370	2088	54	could	could	AUX
ftr-370	2088	55	be	be	AUX
ftr-370	2088	56	duplicated	duplicate	VERB
ftr-370	2088	57	later	later	ADV
ftr-370	2088	58	,	,	PUNCT
ftr-370	2088	59	when	when	SCONJ
ftr-370	2088	60	the	the	DET
ftr-370	2088	61	liability	liability	NOUN
ftr-370	2088	62	is	be	AUX
ftr-370	2088	63	taken	take	VERB
ftr-370	2088	64	into	into	ADP
ftr-370	2088	65	account	account	NOUN
ftr-370	2088	66	.	.	PUNCT
ftr-370	2089	1	to	to	PART
ftr-370	2089	2	prevent	prevent	VERB
ftr-370	2089	3	such	such	ADJ
ftr-370	2089	4	loss	loss	NOUN
ftr-370	2089	5	duplication	duplication	NOUN
ftr-370	2089	6	,	,	PUNCT
ftr-370	2089	7	the	the	DET
ftr-370	2089	8	excess	excess	ADJ
ftr-370	2089	9	attribute	attribute	NOUN
ftr-370	2089	10	reduction	reduction	NOUN
ftr-370	2089	11	amount	amount	NOUN
ftr-370	2089	12	will	will	AUX
ftr-370	2089	13	be	be	AUX
ftr-370	2089	14	held	hold	VERB
ftr-370	2089	15	in	in	ADP
ftr-370	2089	16	suspense	suspense	NOUN
ftr-370	2089	17	and	and	CCONJ
ftr-370	2089	18	applied	apply	VERB
ftr-370	2089	19	to	to	PART
ftr-370	2089	20	prevent	prevent	VERB
ftr-370	2089	21	the	the	DET
ftr-370	2089	22	deduction	deduction	NOUN
ftr-370	2089	23	or	or	CCONJ
ftr-370	2089	24	capitalization	capitalization	NOUN
ftr-370	2089	25	of	of	ADP
ftr-370	2089	26	later	later	ADJ
ftr-370	2089	27	payments	payment	NOUN
ftr-370	2089	28	with	with	ADP
ftr-370	2089	29	respect	respect	NOUN
ftr-370	2089	30	to	to	ADP
ftr-370	2089	31	the	the	DET
ftr-370	2089	32	liability	liability	NOUN
ftr-370	2089	33	.	.	PUNCT
ftr-370	2090	1	2009	2009	NUM
ftr-370	2090	2	]	]	PUNCT
ftr-370	2090	3	recent	recent	ADJ
ftr-370	2090	4	developments	development	NOUN
ftr-370	2090	5	in	in	ADP
ftr-370	2090	6	federal	federal	ADJ
ftr-370	2090	7	income	income	NOUN
ftr-370	2090	8	taxation	taxation	NOUN
ftr-370	2090	9	373	373	NUM
ftr-370	2090	10	•	•	NOUN
ftr-370	2090	11	the	the	DET
ftr-370	2090	12	regulations	regulation	NOUN
ftr-370	2090	13	permit	permit	VERB
ftr-370	2090	14	taxpayers	taxpayer	NOUN
ftr-370	2090	15	to	to	PART
ftr-370	2090	16	make	make	VERB
ftr-370	2090	17	a	a	DET
ftr-370	2090	18	protective	protective	ADJ
ftr-370	2090	19	election	election	NOUN
ftr-370	2090	20	to	to	PART
ftr-370	2090	21	reattribute	reattribute	VERB
ftr-370	2090	22	attributes	attribute	NOUN
ftr-370	2090	23	(	(	PUNCT
ftr-370	2090	24	other	other	ADJ
ftr-370	2090	25	than	than	ADP
ftr-370	2090	26	asset	asset	NOUN
ftr-370	2090	27	basis	basis	NOUN
ftr-370	2090	28	)	)	PUNCT
ftr-370	2090	29	and/or	and/or	CCONJ
ftr-370	2090	30	to	to	PART
ftr-370	2090	31	reduce	reduce	VERB
ftr-370	2090	32	stock	stock	NOUN
ftr-370	2090	33	basis	basis	NOUN
ftr-370	2090	34	(	(	PUNCT
ftr-370	2090	35	and	and	CCONJ
ftr-370	2090	36	thereby	thereby	ADV
ftr-370	2090	37	reduce	reduce	VERB
ftr-370	2090	38	stock	stock	NOUN
ftr-370	2090	39	loss	loss	NOUN
ftr-370	2090	40	)	)	PUNCT
ftr-370	2090	41	in	in	ADP
ftr-370	2090	42	order	order	NOUN
ftr-370	2090	43	to	to	PART
ftr-370	2090	44	avoid	avoid	VERB
ftr-370	2090	45	attribute	attribute	NOUN
ftr-370	2090	46	reduction	reduction	NOUN
ftr-370	2090	47	.	.	PUNCT
ftr-370	2091	1	if	if	SCONJ
ftr-370	2091	2	an	an	DET
ftr-370	2091	3	election	election	NOUN
ftr-370	2091	4	is	be	AUX
ftr-370	2091	5	made	make	VERB
ftr-370	2091	6	and	and	CCONJ
ftr-370	2091	7	it	it	PRON
ftr-370	2091	8	is	be	AUX
ftr-370	2091	9	ultimately	ultimately	ADV
ftr-370	2091	10	determined	determine	VERB
ftr-370	2091	11	that	that	SCONJ
ftr-370	2091	12	the	the	DET
ftr-370	2091	13	subsidiary	subsidiary	NOUN
ftr-370	2091	14	has	have	VERB
ftr-370	2091	15	no	no	DET
ftr-370	2091	16	attribute	attribute	NOUN
ftr-370	2091	17	reduction	reduction	NOUN
ftr-370	2091	18	amount	amount	NOUN
ftr-370	2091	19	the	the	DET
ftr-370	2091	20	election	election	NOUN
ftr-370	2091	21	will	will	AUX
ftr-370	2091	22	have	have	VERB
ftr-370	2091	23	no	no	DET
ftr-370	2091	24	effect	effect	NOUN
ftr-370	2091	25	(	(	PUNCT
ftr-370	2091	26	or	or	CCONJ
ftr-370	2091	27	if	if	SCONJ
ftr-370	2091	28	the	the	DET
ftr-370	2091	29	election	election	NOUN
ftr-370	2091	30	is	be	AUX
ftr-370	2091	31	made	make	VERB
ftr-370	2091	32	for	for	ADP
ftr-370	2091	33	an	an	DET
ftr-370	2091	34	amount	amount	NOUN
ftr-370	2091	35	that	that	PRON
ftr-370	2091	36	exceeds	exceed	VERB
ftr-370	2091	37	the	the	DET
ftr-370	2091	38	finally	finally	ADV
ftr-370	2091	39	determined	determined	ADJ
ftr-370	2091	40	attribute	attribute	NOUN
ftr-370	2091	41	reduction	reduction	NOUN
ftr-370	2091	42	amount	amount	NOUN
ftr-370	2091	43	,	,	PUNCT
ftr-370	2091	44	the	the	DET
ftr-370	2091	45	election	election	NOUN
ftr-370	2091	46	will	will	AUX
ftr-370	2091	47	have	have	VERB
ftr-370	2091	48	no	no	DET
ftr-370	2091	49	effect	effect	NOUN
ftr-370	2091	50	to	to	ADP
ftr-370	2091	51	the	the	DET
ftr-370	2091	52	extent	extent	NOUN
ftr-370	2091	53	of	of	ADP
ftr-370	2091	54	that	that	DET
ftr-370	2091	55	excess	excess	NOUN
ftr-370	2091	56	)	)	PUNCT
ftr-370	2091	57	.	.	PUNCT
ftr-370	2092	1	in	in	ADP
ftr-370	2092	2	addition	addition	NOUN
ftr-370	2092	3	,	,	PUNCT
ftr-370	2092	4	taxpayers	taxpayer	NOUN
ftr-370	2092	5	may	may	AUX
ftr-370	2092	6	elect	elect	VERB
ftr-370	2092	7	to	to	PART
ftr-370	2092	8	reduce	reduce	VERB
ftr-370	2092	9	(	(	PUNCT
ftr-370	2092	10	or	or	CCONJ
ftr-370	2092	11	not	not	PART
ftr-370	2092	12	reduce	reduce	VERB
ftr-370	2092	13	)	)	PUNCT
ftr-370	2092	14	stock	stock	NOUN
ftr-370	2092	15	basis	basis	NOUN
ftr-370	2092	16	,	,	PUNCT
ftr-370	2092	17	or	or	CCONJ
ftr-370	2092	18	to	to	PART
ftr-370	2092	19	reattribute	reattribute	VERB
ftr-370	2092	20	(	(	PUNCT
ftr-370	2092	21	or	or	CCONJ
ftr-370	2092	22	not	not	PART
ftr-370	2092	23	reattribute	reattribute	NOUN
ftr-370	2092	24	)	)	PUNCT
ftr-370	2092	25	attributes	attribute	VERB
ftr-370	2092	26	,	,	PUNCT
ftr-370	2092	27	or	or	CCONJ
ftr-370	2092	28	some	some	DET
ftr-370	2092	29	combination	combination	NOUN
ftr-370	2092	30	thereof	thereof	ADV
ftr-370	2092	31	,	,	PUNCT
ftr-370	2092	32	in	in	ADP
ftr-370	2092	33	any	any	DET
ftr-370	2092	34	amount	amount	NOUN
ftr-370	2092	35	that	that	PRON
ftr-370	2092	36	does	do	AUX
ftr-370	2092	37	not	not	PART
ftr-370	2092	38	exceed	exceed	VERB
ftr-370	2092	39	the	the	DET
ftr-370	2092	40	subsidiary	subsidiary	NOUN
ftr-370	2092	41	’s	’s	PART
ftr-370	2092	42	attribute	attribute	NOUN
ftr-370	2092	43	reduction	reduction	NOUN
ftr-370	2092	44	amount	amount	NOUN
ftr-370	2092	45	.	.	PUNCT
ftr-370	2093	1	•	•	NOUN
ftr-370	2093	2	finally	finally	ADV
ftr-370	2093	3	,	,	PUNCT
ftr-370	2093	4	if	if	SCONJ
ftr-370	2093	5	the	the	DET
ftr-370	2093	6	subsidiary	subsidiary	NOUN
ftr-370	2093	7	ceases	cease	VERB
ftr-370	2093	8	to	to	PART
ftr-370	2093	9	be	be	AUX
ftr-370	2093	10	a	a	DET
ftr-370	2093	11	member	member	NOUN
ftr-370	2093	12	of	of	ADP
ftr-370	2093	13	the	the	DET
ftr-370	2093	14	consolidated	consolidated	ADJ
ftr-370	2093	15	group	group	NOUN
ftr-370	2093	16	as	as	ADP
ftr-370	2093	17	a	a	DET
ftr-370	2093	18	result	result	NOUN
ftr-370	2093	19	of	of	ADP
ftr-370	2093	20	the	the	DET
ftr-370	2093	21	transfer	transfer	NOUN
ftr-370	2093	22	,	,	PUNCT
ftr-370	2093	23	the	the	DET
ftr-370	2093	24	common	common	ADJ
ftr-370	2093	25	parent	parent	NOUN
ftr-370	2093	26	of	of	ADP
ftr-370	2093	27	the	the	DET
ftr-370	2093	28	group	group	NOUN
ftr-370	2093	29	can	can	AUX
ftr-370	2093	30	elect	elect	VERB
ftr-370	2093	31	to	to	PART
ftr-370	2093	32	reduce	reduce	VERB
ftr-370	2093	33	stock	stock	NOUN
ftr-370	2093	34	basis	basis	NOUN
ftr-370	2093	35	(	(	PUNCT
ftr-370	2093	36	thereby	thereby	ADV
ftr-370	2093	37	reducing	reduce	VERB
ftr-370	2093	38	an	an	DET
ftr-370	2093	39	otherwise	otherwise	ADV
ftr-370	2093	40	allowable	allowable	ADJ
ftr-370	2093	41	loss	loss	NOUN
ftr-370	2093	42	on	on	ADP
ftr-370	2093	43	the	the	DET
ftr-370	2093	44	sale	sale	NOUN
ftr-370	2093	45	of	of	ADP
ftr-370	2093	46	the	the	DET
ftr-370	2093	47	stock	stock	NOUN
ftr-370	2093	48	)	)	PUNCT
ftr-370	2093	49	,	,	PUNCT
ftr-370	2093	50	reattribute	reattribute	NOUN
ftr-370	2093	51	attributes	attribute	VERB
ftr-370	2093	52	,	,	PUNCT
ftr-370	2093	53	or	or	CCONJ
ftr-370	2093	54	apply	apply	VERB
ftr-370	2093	55	some	some	DET
ftr-370	2093	56	combination	combination	NOUN
ftr-370	2093	57	of	of	ADP
ftr-370	2093	58	basis	basis	NOUN
ftr-370	2093	59	reduction	reduction	NOUN
ftr-370	2093	60	and	and	CCONJ
ftr-370	2093	61	attribute	attribute	NOUN
ftr-370	2093	62	reattribution	reattribution	NOUN
ftr-370	2093	63	to	to	PART
ftr-370	2093	64	alter	alter	VERB
ftr-370	2093	65	the	the	DET
ftr-370	2093	66	otherwise	otherwise	ADV
ftr-370	2093	67	required	require	VERB
ftr-370	2093	68	attribute	attribute	NOUN
ftr-370	2093	69	reduction	reduction	NOUN
ftr-370	2093	70	.	.	PUNCT
ftr-370	2094	1	•	•	NUM
ftr-370	2094	2	worthlessness	worthlessness	NOUN
ftr-370	2094	3	.	.	PUNCT
ftr-370	2095	1	—	—	PUNCT
ftr-370	2095	2	reg	reg	X
ftr-370	2095	3	.	.	PUNCT
ftr-370	2096	1	§	§	PROPN
ftr-370	2096	2	1.150236(d)(7	1.150236(d)(7	NUM
ftr-370	2096	3	)	)	PUNCT
ftr-370	2096	4	provides	provide	VERB
ftr-370	2096	5	that	that	SCONJ
ftr-370	2096	6	,	,	PUNCT
ftr-370	2096	7	if	if	SCONJ
ftr-370	2096	8	a	a	DET
ftr-370	2096	9	member	member	NOUN
ftr-370	2096	10	treats	treat	VERB
ftr-370	2096	11	stock	stock	NOUN
ftr-370	2096	12	of	of	ADP
ftr-370	2096	13	the	the	DET
ftr-370	2096	14	subsidiary	subsidiary	NOUN
ftr-370	2096	15	as	as	ADP
ftr-370	2096	16	worthless	worthless	ADJ
ftr-370	2096	17	under	under	ADP
ftr-370	2096	18	§	§	PROPN
ftr-370	2096	19	165	165	NUM
ftr-370	2096	20	(	(	PUNCT
ftr-370	2096	21	taking	take	VERB
ftr-370	2096	22	into	into	ADP
ftr-370	2096	23	account	account	NOUN
ftr-370	2096	24	reg	reg	NOUN
ftr-370	2096	25	.	.	PUNCT
ftr-370	2097	1	§	§	PROPN
ftr-370	2097	2	1.1502	1.1502	NUM
ftr-370	2097	3	-	-	SYM
ftr-370	2097	4	80(c	80(c	NUM
ftr-370	2097	5	)	)	PUNCT
ftr-370	2097	6	)	)	PUNCT
ftr-370	2098	1	and	and	CCONJ
ftr-370	2098	2	the	the	DET
ftr-370	2098	3	subsidiary	subsidiary	NOUN
ftr-370	2098	4	continues	continue	VERB
ftr-370	2098	5	as	as	ADP
ftr-370	2098	6	a	a	DET
ftr-370	2098	7	member	member	NOUN
ftr-370	2098	8	,	,	PUNCT
ftr-370	2098	9	or	or	CCONJ
ftr-370	2098	10	if	if	SCONJ
ftr-370	2098	11	a	a	DET
ftr-370	2098	12	member	member	NOUN
ftr-370	2098	13	recognizes	recognize	VERB
ftr-370	2098	14	a	a	DET
ftr-370	2098	15	loss	loss	NOUN
ftr-370	2098	16	on	on	ADP
ftr-370	2098	17	subsidiary	subsidiary	ADJ
ftr-370	2098	18	stock	stock	NOUN
ftr-370	2098	19	and	and	CCONJ
ftr-370	2098	20	on	on	ADP
ftr-370	2098	21	the	the	DET
ftr-370	2098	22	following	following	ADJ
ftr-370	2098	23	day	day	NOUN
ftr-370	2098	24	the	the	DET
ftr-370	2098	25	subsidiary	subsidiary	NOUN
ftr-370	2098	26	is	be	AUX
ftr-370	2098	27	not	not	PART
ftr-370	2098	28	a	a	DET
ftr-370	2098	29	member	member	NOUN
ftr-370	2098	30	and	and	CCONJ
ftr-370	2098	31	does	do	AUX
ftr-370	2098	32	not	not	PART
ftr-370	2098	33	have	have	VERB
ftr-370	2098	34	a	a	DET
ftr-370	2098	35	separate	separate	ADJ
ftr-370	2098	36	return	return	NOUN
ftr-370	2098	37	year	year	NOUN
ftr-370	2098	38	following	follow	VERB
ftr-370	2098	39	the	the	DET
ftr-370	2098	40	recognition	recognition	NOUN
ftr-370	2098	41	of	of	ADP
ftr-370	2098	42	the	the	DET
ftr-370	2098	43	loss	loss	NOUN
ftr-370	2098	44	,	,	PUNCT
ftr-370	2098	45	all	all	DET
ftr-370	2098	46	category	category	NOUN
ftr-370	2098	47	a	a	PRON
ftr-370	2098	48	,	,	PUNCT
ftr-370	2098	49	category	category	NOUN
ftr-370	2098	50	b	b	NOUN
ftr-370	2098	51	,	,	PUNCT
ftr-370	2098	52	and	and	CCONJ
ftr-370	2098	53	category	category	NOUN
ftr-370	2098	54	c	c	PROPN
ftr-370	2098	55	attributes	attribute	NOUN
ftr-370	2098	56	(	(	PUNCT
ftr-370	2098	57	i.e.	i.e.	X
ftr-370	2098	58	,	,	PUNCT
ftr-370	2098	59	capital	capital	NOUN
ftr-370	2098	60	loss	loss	NOUN
ftr-370	2098	61	carryovers	carryover	NOUN
ftr-370	2098	62	,	,	PUNCT
ftr-370	2098	63	net	net	ADJ
ftr-370	2098	64	operating	operating	NOUN
ftr-370	2098	65	loss	loss	NOUN
ftr-370	2098	66	carryovers	carryover	NOUN
ftr-370	2098	67	,	,	PUNCT
ftr-370	2098	68	and	and	CCONJ
ftr-370	2098	69	deferred	deferred	ADJ
ftr-370	2098	70	deductions	deduction	NOUN
ftr-370	2098	71	)	)	PUNCT
ftr-370	2098	72	that	that	PRON
ftr-370	2098	73	have	have	AUX
ftr-370	2098	74	not	not	PART
ftr-370	2098	75	otherwise	otherwise	ADV
ftr-370	2098	76	been	be	AUX
ftr-370	2098	77	eliminated	eliminate	VERB
ftr-370	2098	78	or	or	CCONJ
ftr-370	2098	79	reattributed	reattribute	VERB
ftr-370	2098	80	,	,	PUNCT
ftr-370	2098	81	as	as	ADV
ftr-370	2098	82	well	well	ADV
ftr-370	2098	83	any	any	DET
ftr-370	2098	84	credit	credit	NOUN
ftr-370	2098	85	carryovers	carryover	NOUN
ftr-370	2098	86	,	,	PUNCT
ftr-370	2098	87	are	be	AUX
ftr-370	2098	88	eliminated	eliminate	VERB
ftr-370	2098	89	.	.	PUNCT
ftr-370	2099	1	•	•	NUM
ftr-370	2099	2	built	build	VERB
ftr-370	2099	3	-	-	PUNCT
ftr-370	2099	4	in	in	ADP
ftr-370	2099	5	loss	loss	NOUN
ftr-370	2099	6	in	in	ADP
ftr-370	2099	7	§	§	PROPN
ftr-370	2099	8	351	351	NUM
ftr-370	2099	9	transactions	transaction	NOUN
ftr-370	2099	10	.	.	PUNCT
ftr-370	2100	1	—	—	PUNCT
ftr-370	2100	2	new	new	ADJ
ftr-370	2100	3	reg	reg	NOUN
ftr-370	2100	4	.	.	PUNCT
ftr-370	2101	1	§	§	PROPN
ftr-370	2101	2	1.1502	1.1502	NUM
ftr-370	2101	3	-	-	SYM
ftr-370	2101	4	80(h	80(h	NUM
ftr-370	2101	5	)	)	PUNCT
ftr-370	2101	6	makes	make	VERB
ftr-370	2101	7	§	§	PROPN
ftr-370	2101	8	362(e)(2	362(e)(2	NUM
ftr-370	2101	9	)	)	PUNCT
ftr-370	2101	10	generally	generally	ADV
ftr-370	2101	11	inapplicable	inapplicable	ADJ
ftr-370	2101	12	to	to	ADP
ftr-370	2101	13	intercompany	intercompany	NOUN
ftr-370	2101	14	transactions	transaction	NOUN
ftr-370	2101	15	.	.	PUNCT
ftr-370	2102	1	thus	thus	ADV
ftr-370	2102	2	only	only	ADV
ftr-370	2102	3	the	the	DET
ftr-370	2102	4	consolidated	consolidated	ADJ
ftr-370	2102	5	return	return	NOUN
ftr-370	2102	6	provisions	provision	NOUN
ftr-370	2102	7	address	address	VERB
ftr-370	2102	8	loss	loss	NOUN
ftr-370	2102	9	duplication	duplication	NOUN
ftr-370	2102	10	in	in	ADP
ftr-370	2102	11	an	an	DET
ftr-370	2102	12	intercompany	intercompany	NOUN
ftr-370	2102	13	§	§	NOUN
ftr-370	2102	14	351	351	NUM
ftr-370	2102	15	transaction	transaction	NOUN
ftr-370	2102	16	within	within	ADP
ftr-370	2102	17	the	the	DET
ftr-370	2102	18	group	group	NOUN
ftr-370	2102	19	.	.	PUNCT
ftr-370	2103	1	however	however	ADV
ftr-370	2103	2	,	,	PUNCT
ftr-370	2103	3	an	an	DET
ftr-370	2103	4	anti	anti	ADJ
ftr-370	2103	5	-	-	ADJ
ftr-370	2103	6	abuse	abuse	ADJ
ftr-370	2103	7	rule	rule	NOUN
ftr-370	2103	8	provides	provide	VERB
ftr-370	2103	9	for	for	SCONJ
ftr-370	2103	10	appropriate	appropriate	ADJ
ftr-370	2103	11	adjustments	adjustment	NOUN
ftr-370	2103	12	to	to	PART
ftr-370	2103	13	be	be	AUX
ftr-370	2103	14	made	make	VERB
ftr-370	2103	15	to	to	PART
ftr-370	2103	16	clearly	clearly	ADV
ftr-370	2103	17	reflect	reflect	VERB
ftr-370	2103	18	the	the	DET
ftr-370	2103	19	income	income	NOUN
ftr-370	2103	20	of	of	ADP
ftr-370	2103	21	the	the	DET
ftr-370	2103	22	group	group	NOUN
ftr-370	2103	23	if	if	SCONJ
ftr-370	2103	24	a	a	DET
ftr-370	2103	25	taxpayer	taxpayer	NOUN
ftr-370	2103	26	acts	act	VERB
ftr-370	2103	27	with	with	ADP
ftr-370	2103	28	a	a	DET
ftr-370	2103	29	view	view	NOUN
ftr-370	2103	30	to	to	PART
ftr-370	2103	31	prevent	prevent	VERB
ftr-370	2103	32	the	the	DET
ftr-370	2103	33	consolidated	consolidated	ADJ
ftr-370	2103	34	return	return	NOUN
ftr-370	2103	35	provisions	provision	NOUN
ftr-370	2103	36	from	from	ADP
ftr-370	2103	37	properly	properly	ADV
ftr-370	2103	38	addressing	address	VERB
ftr-370	2103	39	loss	loss	NOUN
ftr-370	2103	40	duplication	duplication	NOUN
ftr-370	2103	41	.	.	PUNCT
ftr-370	2104	1	•	•	NUM
ftr-370	2104	2	effective	effective	ADJ
ftr-370	2104	3	date	date	NOUN
ftr-370	2104	4	.	.	PUNCT
ftr-370	2105	1	—	—	PUNCT
ftr-370	2105	2	the	the	DET
ftr-370	2105	3	regulations	regulation	NOUN
ftr-370	2105	4	generally	generally	ADV
ftr-370	2105	5	apply	apply	VERB
ftr-370	2105	6	to	to	ADP
ftr-370	2105	7	transfers	transfer	NOUN
ftr-370	2105	8	on	on	ADP
ftr-370	2105	9	or	or	CCONJ
ftr-370	2105	10	after	after	ADP
ftr-370	2105	11	9/17/08	9/17/08	NUM
ftr-370	2105	12	,	,	PUNCT
ftr-370	2105	13	unless	unless	SCONJ
ftr-370	2105	14	the	the	DET
ftr-370	2105	15	transfer	transfer	NOUN
ftr-370	2105	16	is	be	AUX
ftr-370	2105	17	made	make	VERB
ftr-370	2105	18	pursuant	pursuant	ADJ
ftr-370	2105	19	to	to	ADP
ftr-370	2105	20	a	a	DET
ftr-370	2105	21	binding	bind	VERB
ftr-370	2105	22	agreement	agreement	NOUN
ftr-370	2105	23	between	between	ADP
ftr-370	2105	24	unrelated	unrelated	ADJ
ftr-370	2105	25	parties	party	NOUN
ftr-370	2105	26	(	(	PUNCT
ftr-370	2105	27	related	related	ADJ
ftr-370	2105	28	party	party	NOUN
ftr-370	2105	29	has	have	VERB
ftr-370	2105	30	the	the	DET
ftr-370	2105	31	same	same	ADJ
ftr-370	2105	32	meaning	meaning	NOUN
ftr-370	2105	33	as	as	ADP
ftr-370	2105	34	in	in	ADP
ftr-370	2105	35	§	§	PROPN
ftr-370	2105	36	267(b	267(b	PROPN
ftr-370	2105	37	)	)	PUNCT
ftr-370	2105	38	)	)	PUNCT
ftr-370	2105	39	that	that	PRON
ftr-370	2105	40	was	be	AUX
ftr-370	2105	41	in	in	ADP
ftr-370	2105	42	effect	effect	NOUN
ftr-370	2105	43	before	before	ADP
ftr-370	2105	44	9/17/08	9/17/08	NUM
ftr-370	2105	45	and	and	CCONJ
ftr-370	2105	46	at	at	ADP
ftr-370	2105	47	all	all	DET
ftr-370	2105	48	times	time	NOUN
ftr-370	2105	49	thereafter	thereafter	ADV
ftr-370	2105	50	.	.	PUNCT
ftr-370	2106	1	h.	h.	PROPN
ftr-370	2106	2	miscellaneous	miscellaneous	ADJ
ftr-370	2106	3	corporate	corporate	ADJ
ftr-370	2106	4	issues	issue	NOUN
ftr-370	2106	5	1	1	NUM
ftr-370	2106	6	.	.	PUNCT
ftr-370	2107	1	taking	take	VERB
ftr-370	2107	2	from	from	ADP
ftr-370	2107	3	the	the	DET
ftr-370	2107	4	big	big	ADJ
ftr-370	2107	5	and	and	CCONJ
ftr-370	2107	6	contributing	contribute	VERB
ftr-370	2107	7	to	to	ADP
ftr-370	2107	8	the	the	DET
ftr-370	2107	9	small	small	NOUN
ftr-370	2107	10	does	do	AUX
ftr-370	2107	11	not	not	PART
ftr-370	2107	12	produce	produce	VERB
ftr-370	2107	13	excluded	exclude	VERB
ftr-370	2107	14	contributions	contribution	NOUN
ftr-370	2107	15	to	to	ADP
ftr-370	2107	16	capital	capital	NOUN
ftr-370	2107	17	.	.	PUNCT
ftr-370	2108	1	united	united	PROPN
ftr-370	2108	2	states	states	PROPN
ftr-370	2108	3	v.	v.	ADP
ftr-370	2108	4	coastal	coastal	ADJ
ftr-370	2108	5	utilities	utility	NOUN
ftr-370	2108	6	,	,	PUNCT
ftr-370	2108	7	inc	inc	PROPN
ftr-370	2108	8	.	.	PROPN
ftr-370	2108	9	,	,	PUNCT
ftr-370	2108	10	483	483	NUM
ftr-370	2108	11	f.	f.	PROPN
ftr-370	2108	12	supp	supp	PROPN
ftr-370	2108	13	.	.	PUNCT
ftr-370	2109	1	2d	2d	NOUN
ftr-370	2109	2	1232	1232	NUM
ftr-370	2109	3	(	(	PUNCT
ftr-370	2109	4	s.d	s.d	PROPN
ftr-370	2109	5	.	.	PROPN
ftr-370	2109	6	ga	ga	PROPN
ftr-370	2109	7	.	.	PROPN
ftr-370	2109	8	3/28/07	3/28/07	NUM
ftr-370	2109	9	)	)	PUNCT
ftr-370	2109	10	.	.	PUNCT
ftr-370	2110	1	summary	summary	NOUN
ftr-370	2110	2	judgment	judgment	NOUN
ftr-370	2110	3	was	be	AUX
ftr-370	2110	4	granted	grant	VERB
ftr-370	2110	5	to	to	ADP
ftr-370	2110	6	the	the	DET
ftr-370	2110	7	government	government	NOUN
ftr-370	2110	8	denying	deny	VERB
ftr-370	2110	9	a	a	DET
ftr-370	2110	10	utility	utility	NOUN
ftr-370	2110	11	’s	’s	PART
ftr-370	2110	12	refund	refund	NOUN
ftr-370	2110	13	claim	claim	NOUN
ftr-370	2110	14	based	base	VERB
ftr-370	2110	15	on	on	ADP
ftr-370	2110	16	its	its	PRON
ftr-370	2110	17	assertion	assertion	NOUN
ftr-370	2110	18	374	374	NUM
ftr-370	2110	19	florida	florida	PROPN
ftr-370	2110	20	tax	tax	NOUN
ftr-370	2110	21	review	review	NOUN
ftr-370	2110	22	[	[	X
ftr-370	2110	23	vol	vol	NOUN
ftr-370	2110	24	.	.	PUNCT
ftr-370	2111	1	9	9	NUM
ftr-370	2111	2	:	:	SYM
ftr-370	2111	3	si	si	X
ftr-370	2111	4	that	that	SCONJ
ftr-370	2111	5	payments	payment	NOUN
ftr-370	2111	6	received	receive	VERB
ftr-370	2111	7	from	from	ADP
ftr-370	2111	8	the	the	DET
ftr-370	2111	9	universal	universal	PROPN
ftr-370	2111	10	service	service	PROPN
ftr-370	2111	11	administration	administration	NOUN
ftr-370	2111	12	company	company	NOUN
ftr-370	2111	13	and	and	CCONJ
ftr-370	2111	14	the	the	DET
ftr-370	2111	15	state	state	NOUN
ftr-370	2111	16	of	of	ADP
ftr-370	2111	17	georgia	georgia	PROPN
ftr-370	2111	18	access	access	NOUN
ftr-370	2111	19	funds	fund	NOUN
ftr-370	2111	20	were	be	AUX
ftr-370	2111	21	contributions	contribution	NOUN
ftr-370	2111	22	to	to	ADP
ftr-370	2111	23	capital	capital	NOUN
ftr-370	2111	24	excluded	exclude	VERB
ftr-370	2111	25	from	from	ADP
ftr-370	2111	26	gross	gross	ADJ
ftr-370	2111	27	income	income	NOUN
ftr-370	2111	28	under	under	ADP
ftr-370	2111	29	§	§	PROPN
ftr-370	2111	30	118	118	NUM
ftr-370	2111	31	.	.	PUNCT
ftr-370	2112	1	the	the	DET
ftr-370	2112	2	payments	payment	NOUN
ftr-370	2112	3	were	be	AUX
ftr-370	2112	4	part	part	NOUN
ftr-370	2112	5	of	of	ADP
ftr-370	2112	6	state	state	NOUN
ftr-370	2112	7	and	and	CCONJ
ftr-370	2112	8	federally	federally	ADV
ftr-370	2112	9	mandated	mandate	VERB
ftr-370	2112	10	programs	program	NOUN
ftr-370	2112	11	funded	fund	VERB
ftr-370	2112	12	by	by	ADP
ftr-370	2112	13	fees	fee	NOUN
ftr-370	2112	14	collected	collect	VERB
ftr-370	2112	15	from	from	ADP
ftr-370	2112	16	telecommunications	telecommunications	NOUN
ftr-370	2112	17	carriers	carrier	NOUN
ftr-370	2112	18	based	base	VERB
ftr-370	2112	19	on	on	ADP
ftr-370	2112	20	revenues	revenue	NOUN
ftr-370	2112	21	.	.	PUNCT
ftr-370	2113	1	payments	payment	NOUN
ftr-370	2113	2	are	be	AUX
ftr-370	2113	3	made	make	VERB
ftr-370	2113	4	to	to	ADP
ftr-370	2113	5	carriers	carrier	NOUN
ftr-370	2113	6	with	with	ADP
ftr-370	2113	7	high	high	ADJ
ftr-370	2113	8	cost	cost	NOUN
ftr-370	2113	9	obligations	obligation	NOUN
ftr-370	2113	10	to	to	PART
ftr-370	2113	11	provide	provide	VERB
ftr-370	2113	12	universal	universal	ADJ
ftr-370	2113	13	access	access	NOUN
ftr-370	2113	14	to	to	ADP
ftr-370	2113	15	telephone	telephone	NOUN
ftr-370	2113	16	services	service	NOUN
ftr-370	2113	17	.	.	PUNCT
ftr-370	2114	1	based	base	VERB
ftr-370	2114	2	on	on	ADP
ftr-370	2114	3	undisputed	undisputed	ADJ
ftr-370	2114	4	facts	fact	NOUN
ftr-370	2114	5	,	,	PUNCT
ftr-370	2114	6	and	and	CCONJ
ftr-370	2114	7	following	follow	VERB
ftr-370	2114	8	an	an	DET
ftr-370	2114	9	in	in	ADP
ftr-370	2114	10	-	-	PUNCT
ftr-370	2114	11	depth	depth	NOUN
ftr-370	2114	12	analysis	analysis	NOUN
ftr-370	2114	13	of	of	ADP
ftr-370	2114	14	the	the	DET
ftr-370	2114	15	relevant	relevant	ADJ
ftr-370	2114	16	authorities	authority	NOUN
ftr-370	2114	17	distinguishing	distinguish	VERB
ftr-370	2114	18	nonshareholder	nonshareholder	NOUN
ftr-370	2114	19	contributions	contribution	NOUN
ftr-370	2114	20	to	to	ADP
ftr-370	2114	21	capital	capital	NOUN
ftr-370	2114	22	from	from	ADP
ftr-370	2114	23	gross	gross	ADJ
ftr-370	2114	24	income	income	NOUN
ftr-370	2114	25	,	,	PUNCT
ftr-370	2114	26	the	the	DET
ftr-370	2114	27	district	district	NOUN
ftr-370	2114	28	court	court	NOUN
ftr-370	2114	29	concluded	conclude	VERB
ftr-370	2114	30	that	that	SCONJ
ftr-370	2114	31	the	the	DET
ftr-370	2114	32	purpose	purpose	NOUN
ftr-370	2114	33	of	of	ADP
ftr-370	2114	34	the	the	DET
ftr-370	2114	35	payments	payment	NOUN
ftr-370	2114	36	was	be	AUX
ftr-370	2114	37	to	to	PART
ftr-370	2114	38	supplement	supplement	VERB
ftr-370	2114	39	income	income	NOUN
ftr-370	2114	40	.	.	PUNCT
ftr-370	2115	1	the	the	DET
ftr-370	2115	2	court	court	NOUN
ftr-370	2115	3	focused	focus	VERB
ftr-370	2115	4	on	on	ADP
ftr-370	2115	5	the	the	DET
ftr-370	2115	6	mechanisms	mechanism	NOUN
ftr-370	2115	7	used	use	VERB
ftr-370	2115	8	to	to	PART
ftr-370	2115	9	calculate	calculate	VERB
ftr-370	2115	10	the	the	DET
ftr-370	2115	11	amount	amount	NOUN
ftr-370	2115	12	of	of	ADP
ftr-370	2115	13	universal	universal	ADJ
ftr-370	2115	14	support	support	NOUN
ftr-370	2115	15	,	,	PUNCT
ftr-370	2115	16	which	which	PRON
ftr-370	2115	17	,	,	PUNCT
ftr-370	2115	18	although	although	SCONJ
ftr-370	2115	19	largely	largely	ADV
ftr-370	2115	20	related	relate	VERB
ftr-370	2115	21	to	to	ADP
ftr-370	2115	22	investment	investment	NOUN
ftr-370	2115	23	expenditures	expenditure	NOUN
ftr-370	2115	24	,	,	PUNCT
ftr-370	2115	25	took	take	VERB
ftr-370	2115	26	into	into	ADP
ftr-370	2115	27	account	account	NOUN
ftr-370	2115	28	operation	operation	NOUN
ftr-370	2115	29	,	,	PUNCT
ftr-370	2115	30	maintenance	maintenance	NOUN
ftr-370	2115	31	,	,	PUNCT
ftr-370	2115	32	administrative	administrative	ADJ
ftr-370	2115	33	,	,	PUNCT
ftr-370	2115	34	and	and	CCONJ
ftr-370	2115	35	other	other	ADJ
ftr-370	2115	36	expenses	expense	NOUN
ftr-370	2115	37	that	that	PRON
ftr-370	2115	38	were	be	AUX
ftr-370	2115	39	unrelated	unrelated	ADJ
ftr-370	2115	40	to	to	ADP
ftr-370	2115	41	capital	capital	NOUN
ftr-370	2115	42	investment	investment	NOUN
ftr-370	2115	43	.	.	PUNCT
ftr-370	2116	1	a.	a.	NOUN
ftr-370	2117	1	the	the	DET
ftr-370	2117	2	irs	irs	PROPN
ftr-370	2117	3	concludes	conclude	VERB
ftr-370	2117	4	the	the	DET
ftr-370	2117	5	same	same	ADJ
ftr-370	2117	6	by	by	ADP
ftr-370	2117	7	ruling	ruling	NOUN
ftr-370	2117	8	.	.	PUNCT
ftr-370	2118	1	rev	rev	PROPN
ftr-370	2118	2	.	.	PUNCT
ftr-370	2119	1	rul	rul	PROPN
ftr-370	2119	2	.	.	PUNCT
ftr-370	2119	3	2007	2007	NUM
ftr-370	2119	4	-	-	SYM
ftr-370	2119	5	31	31	NUM
ftr-370	2119	6	,	,	PUNCT
ftr-370	2119	7	2007	2007	NUM
ftr-370	2119	8	-	-	SYM
ftr-370	2119	9	21	21	NUM
ftr-370	2119	10	i.r.b	i.r.b	NOUN
ftr-370	2119	11	.	.	PUNCT
ftr-370	2120	1	1275	1275	NUM
ftr-370	2120	2	(	(	PUNCT
ftr-370	2120	3	4/27/07	4/27/07	NUM
ftr-370	2120	4	)	)	PUNCT
ftr-370	2120	5	.	.	PUNCT
ftr-370	2121	1	the	the	DET
ftr-370	2121	2	irs	irs	PROPN
ftr-370	2121	3	ruled	rule	VERB
ftr-370	2121	4	that	that	SCONJ
ftr-370	2121	5	universal	universal	ADJ
ftr-370	2121	6	service	service	NOUN
ftr-370	2121	7	support	support	NOUN
ftr-370	2121	8	payments	payment	NOUN
ftr-370	2121	9	received	receive	VERB
ftr-370	2121	10	are	be	AUX
ftr-370	2121	11	not	not	PART
ftr-370	2121	12	a	a	DET
ftr-370	2121	13	non	non	ADJ
ftr-370	2121	14	-	-	ADJ
ftr-370	2121	15	shareholder	shareholder	ADJ
ftr-370	2121	16	contribution	contribution	NOUN
ftr-370	2121	17	to	to	ADP
ftr-370	2121	18	capital	capital	NOUN
ftr-370	2121	19	under	under	ADP
ftr-370	2121	20	§	§	PROPN
ftr-370	2121	21	118(a	118(a	PROPN
ftr-370	2121	22	)	)	PUNCT
ftr-370	2121	23	.	.	PUNCT
ftr-370	2122	1	b.	b.	PROPN
ftr-370	2122	2	and	and	CCONJ
ftr-370	2122	3	the	the	DET
ftr-370	2122	4	eleventh	eleventh	ADJ
ftr-370	2122	5	circuit	circuit	NOUN
ftr-370	2122	6	agrees	agree	VERB
ftr-370	2122	7	too	too	ADV
ftr-370	2122	8	.	.	PUNCT
ftr-370	2123	1	coastal	coastal	ADJ
ftr-370	2123	2	utilities	utility	NOUN
ftr-370	2123	3	is	be	AUX
ftr-370	2123	4	affirmed	affirm	VERB
ftr-370	2123	5	.	.	PUNCT
ftr-370	2124	1	united	united	PROPN
ftr-370	2124	2	states	states	PROPN
ftr-370	2124	3	v.	v.	ADP
ftr-370	2124	4	coastal	coastal	ADJ
ftr-370	2124	5	utilities	utility	NOUN
ftr-370	2124	6	,	,	PUNCT
ftr-370	2124	7	514	514	NUM
ftr-370	2124	8	f.3d	f.3d	NUM
ftr-370	2124	9	1184	1184	NUM
ftr-370	2124	10	(	(	PUNCT
ftr-370	2124	11	11th	11th	ADJ
ftr-370	2124	12	cir	cir	NOUN
ftr-370	2124	13	.	.	PUNCT
ftr-370	2125	1	1/23/08	1/23/08	NUM
ftr-370	2125	2	)	)	PUNCT
ftr-370	2125	3	.	.	PUNCT
ftr-370	2126	1	the	the	DET
ftr-370	2126	2	eleventh	eleventh	ADJ
ftr-370	2126	3	circuit	circuit	NOUN
ftr-370	2126	4	adopted	adopt	VERB
ftr-370	2126	5	in	in	ADP
ftr-370	2126	6	full	full	ADJ
ftr-370	2126	7	the	the	DET
ftr-370	2126	8	district	district	NOUN
ftr-370	2126	9	court	court	NOUN
ftr-370	2126	10	’s	’s	PART
ftr-370	2126	11	order	order	NOUN
ftr-370	2126	12	.	.	PUNCT
ftr-370	2127	1	2	2	X
ftr-370	2127	2	.	.	X
ftr-370	2127	3	state	state	NOUN
ftr-370	2127	4	law	law	NOUN
ftr-370	2127	5	is	be	AUX
ftr-370	2127	6	relevant	relevant	ADJ
ftr-370	2127	7	in	in	ADP
ftr-370	2127	8	determining	determine	VERB
ftr-370	2127	9	who	who	PRON
ftr-370	2127	10	is	be	AUX
ftr-370	2127	11	performing	perform	VERB
ftr-370	2127	12	professional	professional	ADJ
ftr-370	2127	13	services	service	NOUN
ftr-370	2127	14	,	,	PUNCT
ftr-370	2127	15	but	but	CCONJ
ftr-370	2127	16	lack	lack	NOUN
ftr-370	2127	17	of	of	ADP
ftr-370	2127	18	a	a	DET
ftr-370	2127	19	state	state	NOUN
ftr-370	2127	20	law	law	NOUN
ftr-370	2127	21	license	license	NOUN
ftr-370	2127	22	does	do	AUX
ftr-370	2127	23	n’t	not	PART
ftr-370	2127	24	mean	mean	VERB
ftr-370	2127	25	you	you	PRON
ftr-370	2127	26	’re	’re	AUX
ftr-370	2127	27	not	not	PART
ftr-370	2127	28	performing	perform	VERB
ftr-370	2127	29	professional	professional	ADJ
ftr-370	2127	30	services	service	NOUN
ftr-370	2127	31	.	.	PUNCT
ftr-370	2128	1	grutman	grutman	NOUN
ftr-370	2128	2	-	-	PUNCT
ftr-370	2128	3	mazler	mazler	NOUN
ftr-370	2128	4	engineering	engineering	PROPN
ftr-370	2128	5	inc	inc	PROPN
ftr-370	2128	6	v.	v.	PROPN
ftr-370	2128	7	commissioner	commissioner	PROPN
ftr-370	2128	8	,	,	PUNCT
ftr-370	2128	9	t.c	t.c	PROPN
ftr-370	2128	10	.	.	PROPN
ftr-370	2128	11	memo	memo	NOUN
ftr-370	2128	12	.	.	PUNCT
ftr-370	2129	1	2008	2008	NUM
ftr-370	2129	2	-	-	SYM
ftr-370	2129	3	140	140	NUM
ftr-370	2129	4	(	(	PUNCT
ftr-370	2129	5	5/21/08	5/21/08	NUM
ftr-370	2129	6	)	)	PUNCT
ftr-370	2129	7	.	.	PUNCT
ftr-370	2130	1	in	in	ADP
ftr-370	2130	2	determining	determine	VERB
ftr-370	2130	3	whether	whether	SCONJ
ftr-370	2130	4	a	a	DET
ftr-370	2130	5	corporation	corporation	NOUN
ftr-370	2130	6	a	a	DET
ftr-370	2130	7	“	"	PUNCT
ftr-370	2130	8	qualified	qualified	ADJ
ftr-370	2130	9	personal	personal	ADJ
ftr-370	2130	10	service	service	NOUN
ftr-370	2130	11	corporation	corporation	NOUN
ftr-370	2130	12	”	"	PUNCT
ftr-370	2130	13	as	as	SCONJ
ftr-370	2130	14	defined	define	VERB
ftr-370	2130	15	under	under	ADP
ftr-370	2130	16	§	§	PROPN
ftr-370	2130	17	448(d)(2	448(d)(2	NUM
ftr-370	2130	18	)	)	PUNCT
ftr-370	2130	19	,	,	PUNCT
ftr-370	2130	20	state	state	NOUN
ftr-370	2130	21	law	law	NOUN
ftr-370	2130	22	is	be	AUX
ftr-370	2130	23	relevant	relevant	ADJ
ftr-370	2130	24	to	to	PART
ftr-370	2130	25	determine	determine	VERB
ftr-370	2130	26	whether	whether	SCONJ
ftr-370	2130	27	an	an	DET
ftr-370	2130	28	activity	activity	NOUN
ftr-370	2130	29	is	be	AUX
ftr-370	2130	30	within	within	ADP
ftr-370	2130	31	a	a	DET
ftr-370	2130	32	qualifying	qualify	VERB
ftr-370	2130	33	field	field	NOUN
ftr-370	2130	34	.	.	PUNCT
ftr-370	2131	1	under	under	ADP
ftr-370	2131	2	the	the	DET
ftr-370	2131	3	relevant	relevant	ADJ
ftr-370	2131	4	state	state	NOUN
ftr-370	2131	5	law	law	NOUN
ftr-370	2131	6	[	[	X
ftr-370	2131	7	california	california	X
ftr-370	2131	8	]	]	X
ftr-370	2131	9	civil	civil	ADJ
ftr-370	2131	10	engineering	engineering	NOUN
ftr-370	2131	11	includes	include	VERB
ftr-370	2131	12	submitting	submit	VERB
ftr-370	2131	13	designs	design	NOUN
ftr-370	2131	14	,	,	PUNCT
ftr-370	2131	15	plans	plan	NOUN
ftr-370	2131	16	,	,	PUNCT
ftr-370	2131	17	tentative	tentative	ADJ
ftr-370	2131	18	tract	tract	NOUN
ftr-370	2131	19	maps	map	NOUN
ftr-370	2131	20	,	,	PUNCT
ftr-370	2131	21	grading	grade	VERB
ftr-370	2131	22	plans	plan	NOUN
ftr-370	2131	23	,	,	PUNCT
ftr-370	2131	24	and	and	CCONJ
ftr-370	2131	25	engineering	engineering	NOUN
ftr-370	2131	26	reports	report	NOUN
ftr-370	2131	27	to	to	ADP
ftr-370	2131	28	local	local	ADJ
ftr-370	2131	29	governments	government	NOUN
ftr-370	2131	30	and	and	CCONJ
ftr-370	2131	31	coordinating	coordinate	VERB
ftr-370	2131	32	other	other	ADJ
ftr-370	2131	33	professionals	professional	NOUN
ftr-370	2131	34	.	.	PUNCT
ftr-370	2132	1	a	a	DET
ftr-370	2132	2	40	40	NUM
ftr-370	2132	3	percent	percent	NOUN
ftr-370	2132	4	shareholder	shareholder	NOUN
ftr-370	2132	5	who	who	PRON
ftr-370	2132	6	performed	perform	VERB
ftr-370	2132	7	such	such	ADJ
ftr-370	2132	8	services	service	NOUN
ftr-370	2132	9	in	in	ADP
ftr-370	2132	10	a	a	DET
ftr-370	2132	11	“	"	PUNCT
ftr-370	2132	12	planning	planning	NOUN
ftr-370	2132	13	division	division	NOUN
ftr-370	2132	14	,	,	PUNCT
ftr-370	2132	15	”	"	PUNCT
ftr-370	2132	16	who	who	PRON
ftr-370	2132	17	had	have	VERB
ftr-370	2132	18	an	an	DET
ftr-370	2132	19	engineering	engineering	NOUN
ftr-370	2132	20	degree	degree	NOUN
ftr-370	2132	21	but	but	CCONJ
ftr-370	2132	22	was	be	AUX
ftr-370	2132	23	not	not	PART
ftr-370	2132	24	a	a	DET
ftr-370	2132	25	licensed	licensed	ADJ
ftr-370	2132	26	civil	civil	ADJ
ftr-370	2132	27	engineer	engineer	NOUN
ftr-370	2132	28	,	,	PUNCT
ftr-370	2132	29	thus	thus	ADV
ftr-370	2132	30	was	be	AUX
ftr-370	2132	31	performing	perform	VERB
ftr-370	2132	32	“	"	PUNCT
ftr-370	2132	33	engineering	engineering	NOUN
ftr-370	2132	34	service	service	NOUN
ftr-370	2132	35	.	.	PUNCT
ftr-370	2132	36	”	"	PUNCT
ftr-370	2133	1	therefore	therefore	ADV
ftr-370	2133	2	,	,	PUNCT
ftr-370	2133	3	because	because	SCONJ
ftr-370	2133	4	the	the	DET
ftr-370	2133	5	other	other	ADJ
ftr-370	2133	6	conditions	condition	NOUN
ftr-370	2133	7	of	of	ADP
ftr-370	2133	8	§	§	PROPN
ftr-370	2133	9	448	448	NUM
ftr-370	2133	10	were	be	AUX
ftr-370	2133	11	met	meet	VERB
ftr-370	2133	12	–	–	PUNCT
ftr-370	2133	13	a	a	DET
ftr-370	2133	14	60	60	NUM
ftr-370	2133	15	percent	percent	NOUN
ftr-370	2133	16	shareholder	shareholder	NOUN
ftr-370	2133	17	was	be	AUX
ftr-370	2133	18	a	a	DET
ftr-370	2133	19	licensed	licensed	ADJ
ftr-370	2133	20	engineer	engineer	NOUN
ftr-370	2133	21	who	who	PRON
ftr-370	2133	22	performed	perform	VERB
ftr-370	2133	23	engineering	engineering	NOUN
ftr-370	2133	24	services	service	NOUN
ftr-370	2133	25	for	for	ADP
ftr-370	2133	26	the	the	DET
ftr-370	2133	27	corporation	corporation	NOUN
ftr-370	2133	28	and	and	CCONJ
ftr-370	2133	29	oversaw	oversee	VERB
ftr-370	2133	30	its	its	PRON
ftr-370	2133	31	activities	activity	NOUN
ftr-370	2133	32	–	–	PUNCT
ftr-370	2133	33	the	the	DET
ftr-370	2133	34	corporation	corporation	NOUN
ftr-370	2133	35	’s	’s	PART
ftr-370	2133	36	income	income	NOUN
ftr-370	2133	37	was	be	AUX
ftr-370	2133	38	taxed	tax	VERB
ftr-370	2133	39	at	at	ADP
ftr-370	2133	40	the	the	DET
ftr-370	2133	41	flat	flat	ADJ
ftr-370	2133	42	35	35	NUM
ftr-370	2133	43	percent	percent	NOUN
ftr-370	2133	44	rate	rate	NOUN
ftr-370	2133	45	under	under	ADP
ftr-370	2133	46	§	§	PROPN
ftr-370	2133	47	11(b)(2	11(b)(2	NUM
ftr-370	2133	48	)	)	PUNCT
ftr-370	2133	49	,	,	PUNCT
ftr-370	2133	50	not	not	PART
ftr-370	2133	51	at	at	ADP
ftr-370	2133	52	the	the	DET
ftr-370	2133	53	graduated	graduated	ADJ
ftr-370	2133	54	rates	rate	NOUN
ftr-370	2133	55	claimed	claim	VERB
ftr-370	2133	56	by	by	ADP
ftr-370	2133	57	taxpayer	taxpayer	NOUN
ftr-370	2133	58	.	.	PUNCT
ftr-370	2134	1	3	3	X
ftr-370	2134	2	.	.	X
ftr-370	2134	3	ca	can	AUX
ftr-370	2134	4	n’t	not	PART
ftr-370	2134	5	the	the	DET
ftr-370	2134	6	irs	irs	PROPN
ftr-370	2134	7	spell	spell	PROPN
ftr-370	2134	8	fannie	fannie	PROPN
ftr-370	2134	9	mae	mae	PROPN
ftr-370	2134	10	and	and	CCONJ
ftr-370	2134	11	freddie	freddie	PROPN
ftr-370	2134	12	mac	mac	PROPN
ftr-370	2134	13	when	when	SCONJ
ftr-370	2134	14	$	$	SYM
ftr-370	2134	15	5	5	NUM
ftr-370	2134	16	trillion	trillion	NUM
ftr-370	2134	17	is	be	AUX
ftr-370	2134	18	at	at	ADP
ftr-370	2134	19	stake	stake	NOUN
ftr-370	2134	20	?	?	PUNCT
ftr-370	2135	1	notice	notice	NOUN
ftr-370	2135	2	2008	2008	NUM
ftr-370	2135	3	-	-	SYM
ftr-370	2135	4	76	76	NUM
ftr-370	2135	5	,	,	PUNCT
ftr-370	2135	6	2008	2008	NUM
ftr-370	2135	7	-	-	SYM
ftr-370	2135	8	39	39	NUM
ftr-370	2135	9	i.r.b	i.r.b	NOUN
ftr-370	2135	10	.	.	PUNCT
ftr-370	2136	1	768	768	NUM
ftr-370	2136	2	2009	2009	NUM
ftr-370	2136	3	]	]	PUNCT
ftr-370	2136	4	recent	recent	ADJ
ftr-370	2136	5	developments	development	NOUN
ftr-370	2136	6	in	in	ADP
ftr-370	2136	7	federal	federal	ADJ
ftr-370	2136	8	income	income	NOUN
ftr-370	2136	9	taxation	taxation	NOUN
ftr-370	2136	10	375	375	NUM
ftr-370	2136	11	(	(	PUNCT
ftr-370	2136	12	9/7/08	9/7/08	NUM
ftr-370	2136	13	)	)	PUNCT
ftr-370	2136	14	.	.	PUNCT
ftr-370	2137	1	sections	section	NOUN
ftr-370	2137	2	1117(a	1117(a	NUM
ftr-370	2137	3	)	)	PUNCT
ftr-370	2137	4	and	and	CCONJ
ftr-370	2137	5	(	(	PUNCT
ftr-370	2137	6	b	b	NOUN
ftr-370	2137	7	)	)	PUNCT
ftr-370	2137	8	of	of	ADP
ftr-370	2137	9	the	the	DET
ftr-370	2137	10	housing	housing	NOUN
ftr-370	2137	11	and	and	CCONJ
ftr-370	2137	12	economic	economic	ADJ
ftr-370	2137	13	recovery	recovery	NOUN
ftr-370	2137	14	act	act	NOUN
ftr-370	2137	15	of	of	ADP
ftr-370	2137	16	2008	2008	NUM
ftr-370	2137	17	,	,	PUNCT
ftr-370	2137	18	pub	pub	NOUN
ftr-370	2137	19	.	.	PUNCT
ftr-370	2138	1	l.	l.	PROPN
ftr-370	2138	2	no	no	INTJ
ftr-370	2138	3	.	.	PROPN
ftr-370	2139	1	110	110	NUM
ftr-370	2139	2	-	-	SYM
ftr-370	2139	3	289	289	NUM
ftr-370	2139	4	(	(	PUNCT
ftr-370	2139	5	2008	2008	NUM
ftr-370	2139	6	)	)	PUNCT
ftr-370	2139	7	,	,	PUNCT
ftr-370	2139	8	authorize	authorize	VERB
ftr-370	2139	9	the	the	DET
ftr-370	2139	10	treasury	treasury	PROPN
ftr-370	2139	11	department	department	NOUN
ftr-370	2139	12	to	to	PART
ftr-370	2139	13	purchase	purchase	VERB
ftr-370	2139	14	obligations	obligation	NOUN
ftr-370	2139	15	and	and	CCONJ
ftr-370	2139	16	other	other	ADJ
ftr-370	2139	17	securities	security	NOUN
ftr-370	2139	18	issued	issue	VERB
ftr-370	2139	19	by	by	ADP
ftr-370	2139	20	fannie	fannie	PROPN
ftr-370	2139	21	mae	mae	PROPN
ftr-370	2139	22	and	and	CCONJ
ftr-370	2139	23	freddie	freddie	PROPN
ftr-370	2139	24	mac	mac	PROPN
ftr-370	2139	25	–	–	PUNCT
ftr-370	2139	26	described	describe	VERB
ftr-370	2139	27	in	in	ADP
ftr-370	2139	28	the	the	DET
ftr-370	2139	29	notice	notice	NOUN
ftr-370	2139	30	as	as	ADP
ftr-370	2139	31	“	"	PUNCT
ftr-370	2139	32	certain	certain	ADJ
ftr-370	2139	33	entities	entity	NOUN
ftr-370	2139	34	”	"	PUNCT
ftr-370	2139	35	to	to	PART
ftr-370	2139	36	protect	protect	VERB
ftr-370	2139	37	the	the	DET
ftr-370	2139	38	names	name	NOUN
ftr-370	2139	39	of	of	ADP
ftr-370	2139	40	the	the	DET
ftr-370	2139	41	guilty	guilty	ADJ
ftr-370	2139	42	parties	party	NOUN
ftr-370	2139	43	–	–	PUNCT
ftr-370	2139	44	under	under	ADP
ftr-370	2139	45	the	the	DET
ftr-370	2139	46	housing	housing	NOUN
ftr-370	2139	47	and	and	CCONJ
ftr-370	2139	48	economic	economic	ADJ
ftr-370	2139	49	recovery	recovery	NOUN
ftr-370	2139	50	act	act	NOUN
ftr-370	2139	51	of	of	ADP
ftr-370	2139	52	2008	2008	NUM
ftr-370	2139	53	.	.	PUNCT
ftr-370	2140	1	the	the	DET
ftr-370	2140	2	irs	irs	PROPN
ftr-370	2140	3	and	and	CCONJ
ftr-370	2140	4	treasury	treasury	PROPN
ftr-370	2140	5	will	will	AUX
ftr-370	2140	6	issue	issue	VERB
ftr-370	2140	7	regulations	regulation	NOUN
ftr-370	2140	8	under	under	ADP
ftr-370	2140	9	§	§	PROPN
ftr-370	2140	10	382(m	382(m	NUM
ftr-370	2140	11	)	)	PUNCT
ftr-370	2140	12	that	that	PRON
ftr-370	2140	13	will	will	AUX
ftr-370	2140	14	provide	provide	VERB
ftr-370	2140	15	that	that	SCONJ
ftr-370	2140	16	notwithstanding	notwithstanding	ADP
ftr-370	2140	17	any	any	DET
ftr-370	2140	18	other	other	ADJ
ftr-370	2140	19	provision	provision	NOUN
ftr-370	2140	20	of	of	ADP
ftr-370	2140	21	the	the	DET
ftr-370	2140	22	code	code	NOUN
ftr-370	2140	23	or	or	CCONJ
ftr-370	2140	24	the	the	DET
ftr-370	2140	25	regulations	regulation	NOUN
ftr-370	2140	26	,	,	PUNCT
ftr-370	2140	27	for	for	ADP
ftr-370	2140	28	purposes	purpose	NOUN
ftr-370	2140	29	of	of	ADP
ftr-370	2140	30	§	§	PROPN
ftr-370	2140	31	382	382	NUM
ftr-370	2140	32	,	,	PUNCT
ftr-370	2140	33	with	with	ADP
ftr-370	2140	34	respect	respect	NOUN
ftr-370	2140	35	to	to	ADP
ftr-370	2140	36	a	a	DET
ftr-370	2140	37	corporation	corporation	NOUN
ftr-370	2140	38	as	as	ADP
ftr-370	2140	39	to	to	ADP
ftr-370	2140	40	which	which	PRON
ftr-370	2140	41	there	there	ADV
ftr-370	2140	42	such	such	DET
ftr-370	2140	43	an	an	DET
ftr-370	2140	44	acquisition	acquisition	NOUN
ftr-370	2140	45	,	,	PUNCT
ftr-370	2140	46	the	the	DET
ftr-370	2140	47	term	term	NOUN
ftr-370	2140	48	“	"	PUNCT
ftr-370	2140	49	testing	testing	NOUN
ftr-370	2140	50	date	date	NOUN
ftr-370	2140	51	”	"	PUNCT
ftr-370	2140	52	(	(	PUNCT
ftr-370	2140	53	as	as	SCONJ
ftr-370	2140	54	defined	define	VERB
ftr-370	2140	55	in	in	ADP
ftr-370	2140	56	reg	reg	NOUN
ftr-370	2140	57	.	.	PUNCT
ftr-370	2141	1	§	§	PROPN
ftr-370	2141	2	1.382	1.382	NUM
ftr-370	2141	3	-	-	PUNCT
ftr-370	2141	4	2(a)(4	2(a)(4	NUM
ftr-370	2141	5	)	)	PUNCT
ftr-370	2141	6	)	)	PUNCT
ftr-370	2141	7	will	will	AUX
ftr-370	2141	8	not	not	PART
ftr-370	2141	9	include	include	VERB
ftr-370	2141	10	any	any	DET
ftr-370	2141	11	date	date	NOUN
ftr-370	2141	12	on	on	ADP
ftr-370	2141	13	or	or	CCONJ
ftr-370	2141	14	after	after	ADP
ftr-370	2141	15	the	the	DET
ftr-370	2141	16	date	date	NOUN
ftr-370	2141	17	on	on	ADP
ftr-370	2141	18	which	which	PRON
ftr-370	2141	19	the	the	DET
ftr-370	2141	20	united	united	PROPN
ftr-370	2141	21	states	states	PROPN
ftr-370	2141	22	(	(	PUNCT
ftr-370	2141	23	or	or	CCONJ
ftr-370	2141	24	any	any	DET
ftr-370	2141	25	agency	agency	NOUN
ftr-370	2141	26	or	or	CCONJ
ftr-370	2141	27	instrumentality	instrumentality	NOUN
ftr-370	2141	28	thereof	thereof	ADV
ftr-370	2141	29	)	)	PUNCT
ftr-370	2141	30	acquires	acquire	VERB
ftr-370	2141	31	stock	stock	NOUN
ftr-370	2141	32	or	or	CCONJ
ftr-370	2141	33	an	an	DET
ftr-370	2141	34	option	option	NOUN
ftr-370	2141	35	to	to	PART
ftr-370	2141	36	acquire	acquire	VERB
ftr-370	2141	37	stock	stock	NOUN
ftr-370	2141	38	in	in	ADP
ftr-370	2141	39	the	the	DET
ftr-370	2141	40	corporation	corporation	NOUN
ftr-370	2141	41	.	.	PUNCT
ftr-370	2142	1	the	the	DET
ftr-370	2142	2	regulations	regulation	NOUN
ftr-370	2142	3	will	will	AUX
ftr-370	2142	4	apply	apply	VERB
ftr-370	2142	5	on	on	ADP
ftr-370	2142	6	or	or	CCONJ
ftr-370	2142	7	after	after	ADP
ftr-370	2142	8	september	september	PROPN
ftr-370	2142	9	7	7	NUM
ftr-370	2142	10	,	,	PUNCT
ftr-370	2142	11	2008	2008	NUM
ftr-370	2142	12	.	.	PUNCT
ftr-370	2143	1	thus	thus	ADV
ftr-370	2143	2	,	,	PUNCT
ftr-370	2143	3	the	the	DET
ftr-370	2143	4	bailout	bailout	NOUN
ftr-370	2143	5	of	of	ADP
ftr-370	2143	6	fannie	fannie	PROPN
ftr-370	2143	7	mae	mae	PROPN
ftr-370	2143	8	and	and	CCONJ
ftr-370	2143	9	freddie	freddie	PROPN
ftr-370	2143	10	mac	mac	PROPN
ftr-370	2143	11	will	will	AUX
ftr-370	2143	12	not	not	PART
ftr-370	2143	13	trigger	trigger	VERB
ftr-370	2143	14	an	an	DET
ftr-370	2143	15	ownership	ownership	NOUN
ftr-370	2143	16	change	change	NOUN
ftr-370	2143	17	invoking	invoke	VERB
ftr-370	2143	18	the	the	DET
ftr-370	2143	19	§	§	ADJ
ftr-370	2143	20	382	382	NUM
ftr-370	2143	21	limitations	limitation	NOUN
ftr-370	2143	22	on	on	ADP
ftr-370	2143	23	nols	nols	PROPN
ftr-370	2143	24	.	.	PUNCT
ftr-370	2144	1	•	•	NUM
ftr-370	2144	2	various	various	ADJ
ftr-370	2144	3	media	medium	NOUN
ftr-370	2144	4	outlets	outlet	NOUN
ftr-370	2144	5	attribute	attribute	VERB
ftr-370	2144	6	the	the	DET
ftr-370	2144	7	substance	substance	NOUN
ftr-370	2144	8	of	of	ADP
ftr-370	2144	9	the	the	DET
ftr-370	2144	10	provisions	provision	NOUN
ftr-370	2144	11	of	of	ADP
ftr-370	2144	12	the	the	DET
ftr-370	2144	13	notice	notice	NOUN
ftr-370	2144	14	to	to	ADP
ftr-370	2144	15	henry	henry	PROPN
ftr-370	2144	16	paulson	paulson	PROPN
ftr-370	2144	17	,	,	PUNCT
ftr-370	2144	18	who	who	PRON
ftr-370	2144	19	is	be	AUX
ftr-370	2144	20	reported	report	VERB
ftr-370	2144	21	to	to	PART
ftr-370	2144	22	have	have	AUX
ftr-370	2144	23	ordered	order	VERB
ftr-370	2144	24	the	the	DET
ftr-370	2144	25	irs	irs	PROPN
ftr-370	2144	26	to	to	PART
ftr-370	2144	27	issue	issue	VERB
ftr-370	2144	28	the	the	DET
ftr-370	2144	29	notice	notice	NOUN
ftr-370	2144	30	.	.	PUNCT
ftr-370	2145	1	see	see	VERB
ftr-370	2145	2	http://www.cfo.com/article.cfm/12079734/c_12079931?f=home_todayinfinance	http://www.cfo.com/article.cfm/12079734/c_12079931?f=home_todayinfinance	PROPN
ftr-370	2145	3	4	4	X
ftr-370	2145	4	.	.	X
ftr-370	2145	5	who	who	PRON
ftr-370	2145	6	needs	need	VERB
ftr-370	2145	7	congress	congress	PROPN
ftr-370	2145	8	to	to	PART
ftr-370	2145	9	legislate	legislate	VERB
ftr-370	2145	10	billions	billion	NOUN
ftr-370	2145	11	of	of	ADP
ftr-370	2145	12	tax	tax	NOUN
ftr-370	2145	13	benefits	benefit	NOUN
ftr-370	2145	14	via	via	ADP
ftr-370	2145	15	loss	loss	NOUN
ftr-370	2145	16	carryovers	carryover	NOUN
ftr-370	2145	17	from	from	ADP
ftr-370	2145	18	failing	fail	VERB
ftr-370	2145	19	banks	bank	NOUN
ftr-370	2145	20	which	which	PRON
ftr-370	2145	21	have	have	AUX
ftr-370	2145	22	undergone	undergo	VERB
ftr-370	2145	23	ownership	ownership	NOUN
ftr-370	2145	24	changes	change	NOUN
ftr-370	2145	25	?	?	PUNCT
ftr-370	2146	1	notice	notice	VERB
ftr-370	2146	2	2008	2008	NUM
ftr-370	2146	3	-	-	SYM
ftr-370	2146	4	83	83	NUM
ftr-370	2146	5	,	,	PUNCT
ftr-370	2146	6	2008	2008	NUM
ftr-370	2146	7	-	-	SYM
ftr-370	2146	8	42	42	NUM
ftr-370	2146	9	i.r.b	i.r.b	NOUN
ftr-370	2146	10	.	.	PUNCT
ftr-370	2147	1	905	905	NUM
ftr-370	2147	2	(	(	PUNCT
ftr-370	2147	3	10/1/08	10/1/08	NUM
ftr-370	2147	4	)	)	PUNCT
ftr-370	2147	5	.	.	PUNCT
ftr-370	2148	1	taxpayers	taxpayer	NOUN
ftr-370	2148	2	which	which	PRON
ftr-370	2148	3	have	have	AUX
ftr-370	2148	4	acquired	acquire	VERB
ftr-370	2148	5	failing	fail	VERB
ftr-370	2148	6	banks	bank	NOUN
ftr-370	2148	7	will	will	AUX
ftr-370	2148	8	not	not	PART
ftr-370	2148	9	be	be	AUX
ftr-370	2148	10	limited	limit	VERB
ftr-370	2148	11	by	by	ADP
ftr-370	2148	12	§	§	PROPN
ftr-370	2148	13	382(h	382(h	PROPN
ftr-370	2148	14	)	)	PUNCT
ftr-370	2148	15	in	in	ADP
ftr-370	2148	16	their	their	PRON
ftr-370	2148	17	deductions	deduction	NOUN
ftr-370	2148	18	for	for	ADP
ftr-370	2148	19	losses	loss	NOUN
ftr-370	2148	20	on	on	ADP
ftr-370	2148	21	loans	loan	NOUN
ftr-370	2148	22	or	or	CCONJ
ftr-370	2148	23	bad	bad	ADJ
ftr-370	2148	24	debts	debt	NOUN
ftr-370	2148	25	.	.	PUNCT
ftr-370	2149	1	under	under	ADP
ftr-370	2149	2	this	this	DET
ftr-370	2149	3	notice	notice	NOUN
ftr-370	2149	4	,	,	PUNCT
ftr-370	2149	5	these	these	DET
ftr-370	2149	6	losses	loss	NOUN
ftr-370	2149	7	“	"	PUNCT
ftr-370	2149	8	shall	shall	AUX
ftr-370	2149	9	not	not	PART
ftr-370	2149	10	be	be	AUX
ftr-370	2149	11	treated	treat	VERB
ftr-370	2149	12	as	as	ADP
ftr-370	2149	13	a	a	DET
ftr-370	2149	14	built	build	VERB
ftr-370	2149	15	-	-	PUNCT
ftr-370	2149	16	in	in	ADP
ftr-370	2149	17	loss	loss	NOUN
ftr-370	2149	18	or	or	CCONJ
ftr-370	2149	19	a	a	DET
ftr-370	2149	20	deduction	deduction	NOUN
ftr-370	2149	21	that	that	PRON
ftr-370	2149	22	is	be	AUX
ftr-370	2149	23	attributable	attributable	ADJ
ftr-370	2149	24	to	to	ADP
ftr-370	2149	25	periods	period	NOUN
ftr-370	2149	26	before	before	ADP
ftr-370	2149	27	the	the	DET
ftr-370	2149	28	[	[	X
ftr-370	2149	29	ownership	ownership	NOUN
ftr-370	2149	30	]	]	PUNCT
ftr-370	2149	31	change	change	NOUN
ftr-370	2149	32	date	date	NOUN
ftr-370	2149	33	.	.	PUNCT
ftr-370	2149	34	”	"	PUNCT
ftr-370	2150	1	this	this	DET
ftr-370	2150	2	notice	notice	NOUN
ftr-370	2150	3	applies	apply	VERB
ftr-370	2150	4	whether	whether	SCONJ
ftr-370	2150	5	the	the	DET
ftr-370	2150	6	acquirer	acquirer	NOUN
ftr-370	2150	7	is	be	AUX
ftr-370	2150	8	a	a	DET
ftr-370	2150	9	private	private	ADJ
ftr-370	2150	10	investor	investor	NOUN
ftr-370	2150	11	(	(	PUNCT
ftr-370	2150	12	including	include	VERB
ftr-370	2150	13	another	another	DET
ftr-370	2150	14	bank	bank	NOUN
ftr-370	2150	15	)	)	PUNCT
ftr-370	2150	16	or	or	CCONJ
ftr-370	2150	17	is	be	AUX
ftr-370	2150	18	the	the	DET
ftr-370	2150	19	treasury	treasury	NOUN
ftr-370	2150	20	.	.	PUNCT
ftr-370	2151	1	5	5	X
ftr-370	2151	2	.	.	X
ftr-370	2151	3	again	again	ADV
ftr-370	2151	4	,	,	PUNCT
ftr-370	2151	5	who	who	PRON
ftr-370	2151	6	needs	need	VERB
ftr-370	2151	7	congress	congress	PROPN
ftr-370	2151	8	to	to	PART
ftr-370	2151	9	permit	permit	VERB
ftr-370	2151	10	continued	continued	ADJ
ftr-370	2151	11	use	use	NOUN
ftr-370	2151	12	of	of	ADP
ftr-370	2151	13	loss	loss	NOUN
ftr-370	2151	14	carryovers	carryover	NOUN
ftr-370	2151	15	of	of	ADP
ftr-370	2151	16	corporations	corporation	NOUN
ftr-370	2151	17	whose	whose	DET
ftr-370	2151	18	toxic	toxic	ADJ
ftr-370	2151	19	paper	paper	NOUN
ftr-370	2151	20	is	be	AUX
ftr-370	2151	21	acquired	acquire	VERB
ftr-370	2151	22	by	by	ADP
ftr-370	2151	23	treasury	treasury	PROPN
ftr-370	2151	24	?	?	PUNCT
ftr-370	2152	1	notice	notice	VERB
ftr-370	2152	2	2008	2008	NUM
ftr-370	2152	3	-	-	SYM
ftr-370	2152	4	100	100	NUM
ftr-370	2152	5	,	,	PUNCT
ftr-370	2152	6	2008	2008	NUM
ftr-370	2152	7	-	-	SYM
ftr-370	2152	8	44	44	NUM
ftr-370	2152	9	i.r.b	i.r.b	NOUN
ftr-370	2152	10	.	.	PUNCT
ftr-370	2153	1	1081	1081	NUM
ftr-370	2153	2	(	(	PUNCT
ftr-370	2153	3	10/15/08	10/15/08	PROPN
ftr-370	2153	4	)	)	PUNCT
ftr-370	2153	5	.	.	PUNCT
ftr-370	2154	1	this	this	DET
ftr-370	2154	2	notice	notice	NOUN
ftr-370	2154	3	provides	provide	VERB
ftr-370	2154	4	guidance	guidance	NOUN
ftr-370	2154	5	on	on	ADP
ftr-370	2154	6	the	the	DET
ftr-370	2154	7	application	application	NOUN
ftr-370	2154	8	of	of	ADP
ftr-370	2154	9	§	§	PROPN
ftr-370	2154	10	382	382	NUM
ftr-370	2154	11	to	to	PART
ftr-370	2154	12	loss	loss	VERB
ftr-370	2154	13	corporations	corporation	NOUN
ftr-370	2154	14	whose	whose	DET
ftr-370	2154	15	financial	financial	ADJ
ftr-370	2154	16	instruments	instrument	NOUN
ftr-370	2154	17	are	be	AUX
ftr-370	2154	18	acquired	acquire	VERB
ftr-370	2154	19	by	by	ADP
ftr-370	2154	20	treasury	treasury	PROPN
ftr-370	2154	21	as	as	ADP
ftr-370	2154	22	part	part	NOUN
ftr-370	2154	23	of	of	ADP
ftr-370	2154	24	the	the	DET
ftr-370	2154	25	capital	capital	NOUN
ftr-370	2154	26	purchase	purchase	NOUN
ftr-370	2154	27	program	program	NOUN
ftr-370	2154	28	pursuant	pursuant	ADJ
ftr-370	2154	29	to	to	ADP
ftr-370	2154	30	eesa	eesa	PROPN
ftr-370	2154	31	.	.	PUNCT
ftr-370	2155	1	under	under	ADP
ftr-370	2155	2	this	this	DET
ftr-370	2155	3	program	program	NOUN
ftr-370	2155	4	,	,	PUNCT
ftr-370	2155	5	treasury	treasury	PROPN
ftr-370	2155	6	will	will	AUX
ftr-370	2155	7	acquire	acquire	VERB
ftr-370	2155	8	preferred	preferred	ADJ
ftr-370	2155	9	stock	stock	NOUN
ftr-370	2155	10	and	and	CCONJ
ftr-370	2155	11	warrants	warrant	NOUN
ftr-370	2155	12	from	from	ADP
ftr-370	2155	13	qualifying	qualify	VERB
ftr-370	2155	14	financial	financial	ADJ
ftr-370	2155	15	institutions	institution	NOUN
ftr-370	2155	16	.	.	PUNCT
ftr-370	2156	1	this	this	DET
ftr-370	2156	2	notice	notice	NOUN
ftr-370	2156	3	specifies	specifie	NOUN
ftr-370	2156	4	that	that	PRON
ftr-370	2156	5	treasury	treasury	NOUN
ftr-370	2156	6	will	will	AUX
ftr-370	2156	7	not	not	PART
ftr-370	2156	8	be	be	AUX
ftr-370	2156	9	treated	treat	VERB
ftr-370	2156	10	as	as	ADP
ftr-370	2156	11	a	a	DET
ftr-370	2156	12	5	5	NUM
ftr-370	2156	13	percent	percent	NOUN
ftr-370	2156	14	shareholder	shareholder	NOUN
ftr-370	2156	15	for	for	ADP
ftr-370	2156	16	this	this	DET
ftr-370	2156	17	purpose	purpose	NOUN
ftr-370	2156	18	.	.	PUNCT
ftr-370	2157	1	6	6	X
ftr-370	2157	2	.	.	X
ftr-370	2157	3	help	help	NOUN
ftr-370	2157	4	!	!	PUNCT
ftr-370	2158	1	stop	stop	VERB
ftr-370	2158	2	me	i	PRON
ftr-370	2158	3	before	before	SCONJ
ftr-370	2158	4	i	i	PRON
ftr-370	2158	5	give	give	VERB
ftr-370	2158	6	away	away	ADP
ftr-370	2158	7	any	any	DET
ftr-370	2158	8	more	more	ADJ
ftr-370	2158	9	money	money	NOUN
ftr-370	2158	10	without	without	ADP
ftr-370	2158	11	congressional	congressional	ADJ
ftr-370	2158	12	action	action	NOUN
ftr-370	2158	13	.	.	PUNCT
ftr-370	2159	1	notice	notice	VERB
ftr-370	2159	2	2008	2008	NUM
ftr-370	2159	3	-	-	SYM
ftr-370	2159	4	101	101	NUM
ftr-370	2159	5	,	,	PUNCT
ftr-370	2159	6	2008	2008	NUM
ftr-370	2159	7	-	-	SYM
ftr-370	2159	8	44	44	NUM
ftr-370	2159	9	i.r.b	i.r.b	NOUN
ftr-370	2159	10	.	.	PUNCT
ftr-370	2160	1	1082	1082	NUM
ftr-370	2160	2	(	(	PUNCT
ftr-370	2160	3	10/15/08	10/15/08	PROPN
ftr-370	2160	4	)	)	PUNCT
ftr-370	2160	5	.	.	PUNCT
ftr-370	2161	1	this	this	DET
ftr-370	2161	2	notice	notice	NOUN
ftr-370	2161	3	specifies	specifie	NOUN
ftr-370	2161	4	that	that	PRON
ftr-370	2161	5	tarp	tarp	NOUN
ftr-370	2161	6	funds	fund	NOUN
ftr-370	2161	7	received	receive	VERB
ftr-370	2161	8	by	by	ADP
ftr-370	2161	9	banks	bank	NOUN
ftr-370	2161	10	for	for	ADP
ftr-370	2161	11	“	"	PUNCT
ftr-370	2161	12	troubled	troubled	ADJ
ftr-370	2161	13	assets	asset	NOUN
ftr-370	2161	14	”	"	PUNCT
ftr-370	2161	15	will	will	AUX
ftr-370	2161	16	not	not	PART
ftr-370	2161	17	be	be	AUX
ftr-370	2161	18	treated	treat	VERB
ftr-370	2161	19	as	as	ADP
ftr-370	2161	20	“	"	PUNCT
ftr-370	2161	21	the	the	DET
ftr-370	2161	22	provision	provision	NOUN
ftr-370	2161	23	of	of	ADP
ftr-370	2161	24	federal	federal	ADJ
ftr-370	2161	25	financial	financial	ADJ
ftr-370	2161	26	assistance	assistance	NOUN
ftr-370	2161	27	”	"	PUNCT
ftr-370	2161	28	within	within	ADP
ftr-370	2161	29	the	the	DET
ftr-370	2161	30	meaning	meaning	NOUN
ftr-370	2161	31	of	of	ADP
ftr-370	2161	32	§	§	PROPN
ftr-370	2161	33	597	597	NUM
ftr-370	2161	34	.	.	PUNCT
ftr-370	2162	1	that	that	DET
ftr-370	2162	2	code	code	NOUN
ftr-370	2162	3	section	section	NOUN
ftr-370	2162	4	requires	require	VERB
ftr-370	2162	5	that	that	SCONJ
ftr-370	2162	6	376	376	NUM
ftr-370	2162	7	florida	florida	PROPN
ftr-370	2162	8	tax	tax	NOUN
ftr-370	2162	9	review	review	NOUN
ftr-370	2162	10	[	[	X
ftr-370	2162	11	vol	vol	NOUN
ftr-370	2162	12	.	.	PUNCT
ftr-370	2163	1	9	9	NUM
ftr-370	2163	2	:	:	SYM
ftr-370	2163	3	si	si	ADJ
ftr-370	2163	4	“	"	PUNCT
ftr-370	2163	5	federal	federal	ADJ
ftr-370	2163	6	financial	financial	ADJ
ftr-370	2163	7	assistance	assistance	NOUN
ftr-370	2163	8	shall	shall	AUX
ftr-370	2163	9	be	be	AUX
ftr-370	2163	10	properly	properly	ADV
ftr-370	2163	11	taken	take	VERB
ftr-370	2163	12	into	into	ADP
ftr-370	2163	13	account	account	NOUN
ftr-370	2163	14	by	by	ADP
ftr-370	2163	15	the	the	DET
ftr-370	2163	16	institution	institution	NOUN
ftr-370	2163	17	from	from	ADP
ftr-370	2163	18	which	which	PRON
ftr-370	2163	19	the	the	DET
ftr-370	2163	20	assets	asset	NOUN
ftr-370	2163	21	were	be	AUX
ftr-370	2163	22	acquired	acquire	VERB
ftr-370	2163	23	.	.	PUNCT
ftr-370	2163	24	”	"	PUNCT
ftr-370	2164	1	vii	vii	PROPN
ftr-370	2164	2	.	.	PROPN
ftr-370	2164	3	partnerships	partnership	NOUN
ftr-370	2164	4	a.	a.	NOUN
ftr-370	2164	5	formation	formation	NOUN
ftr-370	2164	6	and	and	CCONJ
ftr-370	2164	7	taxable	taxable	ADJ
ftr-370	2164	8	years	year	NOUN
ftr-370	2164	9	1	1	NUM
ftr-370	2164	10	.	.	PUNCT
ftr-370	2165	1	the	the	DET
ftr-370	2165	2	2007	2007	NUM
ftr-370	2165	3	small	small	ADJ
ftr-370	2165	4	business	business	NOUN
ftr-370	2165	5	tax	tax	PROPN
ftr-370	2165	6	act	act	PROPN
ftr-370	2165	7	,	,	PUNCT
ftr-370	2165	8	§	§	PROPN
ftr-370	2165	9	8215(a	8215(a	NOUN
ftr-370	2165	10	)	)	PUNCT
ftr-370	2165	11	,	,	PUNCT
ftr-370	2165	12	added	add	VERB
ftr-370	2165	13	code	code	NOUN
ftr-370	2165	14	§	§	PROPN
ftr-370	2165	15	761(f	761(f	PROPN
ftr-370	2165	16	)	)	PUNCT
ftr-370	2165	17	,	,	PUNCT
ftr-370	2165	18	which	which	PRON
ftr-370	2165	19	provides	provide	VERB
ftr-370	2165	20	that	that	SCONJ
ftr-370	2165	21	a	a	DET
ftr-370	2165	22	husband	husband	NOUN
ftr-370	2165	23	and	and	CCONJ
ftr-370	2165	24	wife	wife	NOUN
ftr-370	2165	25	who	who	PRON
ftr-370	2165	26	operate	operate	VERB
ftr-370	2165	27	a	a	DET
ftr-370	2165	28	qualified	qualified	ADJ
ftr-370	2165	29	joint	joint	ADJ
ftr-370	2165	30	venture	venture	NOUN
ftr-370	2165	31	may	may	AUX
ftr-370	2165	32	elect	elect	VERB
ftr-370	2165	33	not	not	PART
ftr-370	2165	34	to	to	PART
ftr-370	2165	35	treat	treat	VERB
ftr-370	2165	36	the	the	DET
ftr-370	2165	37	joint	joint	ADJ
ftr-370	2165	38	venture	venture	NOUN
ftr-370	2165	39	as	as	ADP
ftr-370	2165	40	a	a	DET
ftr-370	2165	41	partnership	partnership	NOUN
ftr-370	2165	42	.	.	PUNCT
ftr-370	2166	1	a	a	DET
ftr-370	2166	2	qualified	qualified	ADJ
ftr-370	2166	3	joint	joint	ADJ
ftr-370	2166	4	venture	venture	NOUN
ftr-370	2166	5	is	be	AUX
ftr-370	2166	6	one	one	NUM
ftr-370	2166	7	conducted	conduct	VERB
ftr-370	2166	8	by	by	ADP
ftr-370	2166	9	a	a	DET
ftr-370	2166	10	husband	husband	NOUN
ftr-370	2166	11	and	and	CCONJ
ftr-370	2166	12	wife	wife	NOUN
ftr-370	2166	13	both	both	PRON
ftr-370	2166	14	of	of	ADP
ftr-370	2166	15	whom	whom	PRON
ftr-370	2166	16	are	be	AUX
ftr-370	2166	17	material	material	ADJ
ftr-370	2166	18	participants	participant	NOUN
ftr-370	2166	19	and	and	CCONJ
ftr-370	2166	20	who	who	PRON
ftr-370	2166	21	file	file	VERB
ftr-370	2166	22	a	a	DET
ftr-370	2166	23	joint	joint	ADJ
ftr-370	2166	24	return	return	NOUN
ftr-370	2166	25	.	.	PUNCT
ftr-370	2167	1	each	each	DET
ftr-370	2167	2	spouse	spouse	NOUN
ftr-370	2167	3	is	be	AUX
ftr-370	2167	4	required	require	VERB
ftr-370	2167	5	to	to	PART
ftr-370	2167	6	report	report	VERB
ftr-370	2167	7	the	the	DET
ftr-370	2167	8	spouse	spouse	NOUN
ftr-370	2167	9	’s	’s	PART
ftr-370	2167	10	share	share	NOUN
ftr-370	2167	11	of	of	ADP
ftr-370	2167	12	income	income	NOUN
ftr-370	2167	13	and	and	CCONJ
ftr-370	2167	14	expense	expense	NOUN
ftr-370	2167	15	items	item	NOUN
ftr-370	2167	16	on	on	ADP
ftr-370	2167	17	a	a	DET
ftr-370	2167	18	separate	separate	ADJ
ftr-370	2167	19	schedule	schedule	NOUN
ftr-370	2167	20	c.	c.	NOUN
ftr-370	2167	21	each	each	DET
ftr-370	2167	22	spouse	spouse	NOUN
ftr-370	2167	23	is	be	AUX
ftr-370	2167	24	individually	individually	ADV
ftr-370	2167	25	assessed	assessed	ADJ
ftr-370	2167	26	self	self	NOUN
ftr-370	2167	27	-	-	PUNCT
ftr-370	2167	28	employment	employment	NOUN
ftr-370	2167	29	tax	tax	NOUN
ftr-370	2167	30	.	.	PUNCT
ftr-370	2168	1	i.r.c	i.r.c	NOUN
ftr-370	2168	2	.	.	PUNCT
ftr-370	2169	1	§	§	PROPN
ftr-370	2169	2	1402(a)(17	1402(a)(17	PROPN
ftr-370	2169	3	)	)	PUNCT
ftr-370	2169	4	,	,	PUNCT
ftr-370	2169	5	as	as	SCONJ
ftr-370	2169	6	amended	amend	VERB
ftr-370	2169	7	by	by	ADP
ftr-370	2169	8	the	the	DET
ftr-370	2169	9	2007	2007	NUM
ftr-370	2169	10	small	small	ADJ
ftr-370	2169	11	business	business	NOUN
ftr-370	2169	12	tax	tax	PROPN
ftr-370	2169	13	act	act	PROPN
ftr-370	2169	14	.	.	PUNCT
ftr-370	2170	1	note	note	NOUN
ftr-370	2170	2	that	that	PRON
ftr-370	2170	3	rev	rev	VERB
ftr-370	2170	4	.	.	PROPN
ftr-370	2171	1	proc	proc	PROPN
ftr-370	2171	2	2002	2002	NUM
ftr-370	2171	3	-	-	SYM
ftr-370	2171	4	69	69	NUM
ftr-370	2171	5	,	,	PUNCT
ftr-370	2171	6	2002	2002	NUM
ftr-370	2171	7	-	-	SYM
ftr-370	2171	8	2	2	NUM
ftr-370	2171	9	c.b	c.b	PROPN
ftr-370	2171	10	.	.	PROPN
ftr-370	2171	11	831	831	NUM
ftr-370	2171	12	,	,	PUNCT
ftr-370	2171	13	permitted	permit	VERB
ftr-370	2171	14	a	a	DET
ftr-370	2171	15	husband	husband	NOUN
ftr-370	2171	16	and	and	CCONJ
ftr-370	2171	17	wife	wife	NOUN
ftr-370	2171	18	to	to	PART
ftr-370	2171	19	treat	treat	VERB
ftr-370	2171	20	a	a	DET
ftr-370	2171	21	wholly	wholly	ADV
ftr-370	2171	22	owned	own	VERB
ftr-370	2171	23	llc	llc	NOUN
ftr-370	2171	24	held	hold	VERB
ftr-370	2171	25	as	as	ADP
ftr-370	2171	26	community	community	NOUN
ftr-370	2171	27	property	property	NOUN
ftr-370	2171	28	as	as	ADP
ftr-370	2171	29	a	a	DET
ftr-370	2171	30	disregarded	disregarded	ADJ
ftr-370	2171	31	entity	entity	NOUN
ftr-370	2171	32	.	.	PUNCT
ftr-370	2172	1	a.	a.	NOUN
ftr-370	2172	2	chief	chief	ADJ
ftr-370	2172	3	counsel	counsel	NOUN
ftr-370	2172	4	clarifies	clarify	VERB
ftr-370	2172	5	employment	employment	NOUN
ftr-370	2172	6	tax	tax	NOUN
ftr-370	2172	7	rules	rule	NOUN
ftr-370	2172	8	.	.	PUNCT
ftr-370	2173	1	chief	chief	ADJ
ftr-370	2173	2	counsel	counsel	NOUN
ftr-370	2173	3	advice	advice	NOUN
ftr-370	2173	4	200816030	200816030	NUM
ftr-370	2173	5	(	(	PUNCT
ftr-370	2173	6	4/18/08	4/18/08	PROPN
ftr-370	2173	7	)	)	PUNCT
ftr-370	2173	8	.	.	PUNCT
ftr-370	2174	1	income	income	NOUN
ftr-370	2174	2	of	of	ADP
ftr-370	2174	3	husband	husband	NOUN
ftr-370	2174	4	and	and	CCONJ
ftr-370	2174	5	wife	wife	NOUN
ftr-370	2174	6	from	from	ADP
ftr-370	2174	7	real	real	ADJ
ftr-370	2174	8	estate	estate	NOUN
ftr-370	2174	9	rental	rental	NOUN
ftr-370	2174	10	and	and	CCONJ
ftr-370	2174	11	dividends	dividend	NOUN
ftr-370	2174	12	,	,	PUNCT
ftr-370	2174	13	that	that	PRON
ftr-370	2174	14	is	be	AUX
ftr-370	2174	15	excluded	exclude	VERB
ftr-370	2174	16	from	from	ADP
ftr-370	2174	17	wages	wage	NOUN
ftr-370	2174	18	for	for	ADP
ftr-370	2174	19	selfemployment	selfemployment	NOUN
ftr-370	2174	20	tax	tax	NOUN
ftr-370	2174	21	purposes	purpose	NOUN
ftr-370	2174	22	(	(	PUNCT
ftr-370	2174	23	§	§	PROPN
ftr-370	2174	24	1402(a	1402(a	NUM
ftr-370	2174	25	)	)	PUNCT
ftr-370	2174	26	)	)	PUNCT
ftr-370	2174	27	,	,	PUNCT
ftr-370	2174	28	does	do	AUX
ftr-370	2174	29	not	not	PART
ftr-370	2174	30	become	become	VERB
ftr-370	2174	31	subject	subject	ADJ
ftr-370	2174	32	to	to	ADP
ftr-370	2174	33	employment	employment	NOUN
ftr-370	2174	34	taxes	taxis	NOUN
ftr-370	2174	35	by	by	ADP
ftr-370	2174	36	virtue	virtue	NOUN
ftr-370	2174	37	of	of	ADP
ftr-370	2174	38	the	the	DET
ftr-370	2174	39	making	making	NOUN
ftr-370	2174	40	of	of	ADP
ftr-370	2174	41	an	an	DET
ftr-370	2174	42	election	election	NOUN
ftr-370	2174	43	under	under	ADP
ftr-370	2174	44	§	§	PROPN
ftr-370	2174	45	761(f	761(f	PROPN
ftr-370	2174	46	)	)	PUNCT
ftr-370	2174	47	for	for	ADP
ftr-370	2174	48	treatment	treatment	NOUN
ftr-370	2174	49	as	as	ADP
ftr-370	2174	50	a	a	DET
ftr-370	2174	51	qualified	qualified	ADJ
ftr-370	2174	52	joint	joint	ADJ
ftr-370	2174	53	venture	venture	NOUN
ftr-370	2174	54	.	.	PUNCT
ftr-370	2175	1	2	2	X
ftr-370	2175	2	.	.	X
ftr-370	2176	1	i.r	i.r	PROPN
ftr-370	2176	2	.	.	NOUN
ftr-370	2176	3	2008	2008	NUM
ftr-370	2176	4	-	-	SYM
ftr-370	2176	5	110	110	NUM
ftr-370	2176	6	(	(	PUNCT
ftr-370	2176	7	9/25/08	9/25/08	NUM
ftr-370	2176	8	)	)	PUNCT
ftr-370	2176	9	.	.	PUNCT
ftr-370	2177	1	the	the	DET
ftr-370	2177	2	irs	irs	PROPN
ftr-370	2177	3	is	be	AUX
ftr-370	2177	4	considering	consider	VERB
ftr-370	2177	5	the	the	DET
ftr-370	2177	6	issue	issue	NOUN
ftr-370	2177	7	of	of	ADP
ftr-370	2177	8	guidance	guidance	NOUN
ftr-370	2177	9	regarding	regard	VERB
ftr-370	2177	10	technical	technical	ADJ
ftr-370	2177	11	termination	termination	NOUN
ftr-370	2177	12	of	of	ADP
ftr-370	2177	13	publicly	publicly	ADV
ftr-370	2177	14	traded	trade	VERB
ftr-370	2177	15	partnerships	partnership	NOUN
ftr-370	2177	16	under	under	ADP
ftr-370	2177	17	§	§	PROPN
ftr-370	2177	18	708(b	708(b	PROPN
ftr-370	2177	19	)	)	PUNCT
ftr-370	2177	20	resulting	result	VERB
ftr-370	2177	21	in	in	ADP
ftr-370	2177	22	multiple	multiple	ADJ
ftr-370	2177	23	taxable	taxable	ADJ
ftr-370	2177	24	years	year	NOUN
ftr-370	2177	25	of	of	ADP
ftr-370	2177	26	an	an	DET
ftr-370	2177	27	affected	affected	ADJ
ftr-370	2177	28	partnership	partnership	NOUN
ftr-370	2177	29	due	due	ADP
ftr-370	2177	30	to	to	ADP
ftr-370	2177	31	transfers	transfer	NOUN
ftr-370	2177	32	of	of	ADP
ftr-370	2177	33	more	more	ADJ
ftr-370	2177	34	than	than	ADP
ftr-370	2177	35	50	50	NUM
ftr-370	2177	36	percent	percent	NOUN
ftr-370	2177	37	of	of	ADP
ftr-370	2177	38	a	a	DET
ftr-370	2177	39	partnership	partnership	NOUN
ftr-370	2177	40	’s	’s	PART
ftr-370	2177	41	capital	capital	NOUN
ftr-370	2177	42	and	and	CCONJ
ftr-370	2177	43	profits	profit	NOUN
ftr-370	2177	44	interests	interest	NOUN
ftr-370	2177	45	in	in	ADP
ftr-370	2177	46	a	a	DET
ftr-370	2177	47	12	12	NUM
ftr-370	2177	48	-	-	PUNCT
ftr-370	2177	49	month	month	NOUN
ftr-370	2177	50	period	period	NOUN
ftr-370	2177	51	.	.	PUNCT
ftr-370	2178	1	b.	b.	NOUN
ftr-370	2178	2	allocations	allocation	NOUN
ftr-370	2178	3	of	of	ADP
ftr-370	2178	4	distributive	distributive	ADJ
ftr-370	2178	5	share	share	NOUN
ftr-370	2178	6	,	,	PUNCT
ftr-370	2178	7	partnership	partnership	NOUN
ftr-370	2178	8	debt	debt	NOUN
ftr-370	2178	9	,	,	PUNCT
ftr-370	2178	10	and	and	CCONJ
ftr-370	2178	11	outside	outside	ADP
ftr-370	2178	12	basis	basis	NOUN
ftr-370	2178	13	1	1	NUM
ftr-370	2178	14	.	.	PUNCT
ftr-370	2178	15	final	final	ADJ
ftr-370	2178	16	regulations	regulation	NOUN
ftr-370	2178	17	test	test	NOUN
ftr-370	2178	18	substantiality	substantiality	NOUN
ftr-370	2178	19	of	of	ADP
ftr-370	2178	20	partnership	partnership	NOUN
ftr-370	2178	21	allocations	allocation	NOUN
ftr-370	2178	22	by	by	ADP
ftr-370	2178	23	looking	look	VERB
ftr-370	2178	24	to	to	ADP
ftr-370	2178	25	the	the	DET
ftr-370	2178	26	tax	tax	NOUN
ftr-370	2178	27	impact	impact	NOUN
ftr-370	2178	28	to	to	ADP
ftr-370	2178	29	the	the	DET
ftr-370	2178	30	owners	owner	NOUN
ftr-370	2178	31	of	of	ADP
ftr-370	2178	32	look	look	NOUN
ftr-370	2178	33	-	-	PUNCT
ftr-370	2178	34	through	through	ADP
ftr-370	2178	35	entities	entity	NOUN
ftr-370	2178	36	.	.	PUNCT
ftr-370	2179	1	t.d	t.d	PROPN
ftr-370	2179	2	.	.	PROPN
ftr-370	2179	3	9398	9398	NUM
ftr-370	2179	4	,	,	PUNCT
ftr-370	2179	5	partner	partner	NOUN
ftr-370	2179	6	’s	’s	PART
ftr-370	2179	7	distributive	distributive	ADJ
ftr-370	2179	8	share	share	NOUN
ftr-370	2179	9	,	,	PUNCT
ftr-370	2179	10	73	73	NUM
ftr-370	2179	11	f.r	f.r	NOUN
ftr-370	2179	12	.	.	PROPN
ftr-370	2179	13	28699	28699	NUM
ftr-370	2179	14	(	(	PUNCT
ftr-370	2179	15	5/19/08	5/19/08	NUM
ftr-370	2179	16	)	)	PUNCT
ftr-370	2179	17	.	.	PUNCT
ftr-370	2180	1	under	under	ADP
ftr-370	2180	2	§	§	PROPN
ftr-370	2180	3	704(b	704(b	PROPN
ftr-370	2180	4	)	)	PUNCT
ftr-370	2180	5	partnership	partnership	NOUN
ftr-370	2180	6	allocations	allocation	NOUN
ftr-370	2180	7	provided	provide	VERB
ftr-370	2180	8	in	in	ADP
ftr-370	2180	9	a	a	DET
ftr-370	2180	10	partnership	partnership	NOUN
ftr-370	2180	11	agreement	agreement	NOUN
ftr-370	2180	12	are	be	AUX
ftr-370	2180	13	followed	follow	VERB
ftr-370	2180	14	if	if	SCONJ
ftr-370	2180	15	the	the	DET
ftr-370	2180	16	allocation	allocation	NOUN
ftr-370	2180	17	has	have	VERB
ftr-370	2180	18	substantial	substantial	ADJ
ftr-370	2180	19	economic	economic	ADJ
ftr-370	2180	20	effect	effect	NOUN
ftr-370	2180	21	.	.	PUNCT
ftr-370	2181	1	an	an	DET
ftr-370	2181	2	allocation	allocation	NOUN
ftr-370	2181	3	is	be	AUX
ftr-370	2181	4	substantial	substantial	ADJ
ftr-370	2181	5	only	only	ADV
ftr-370	2181	6	if	if	SCONJ
ftr-370	2181	7	there	there	PRON
ftr-370	2181	8	is	be	VERB
ftr-370	2181	9	a	a	DET
ftr-370	2181	10	reasonable	reasonable	ADJ
ftr-370	2181	11	possibility	possibility	NOUN
ftr-370	2181	12	that	that	SCONJ
ftr-370	2181	13	the	the	DET
ftr-370	2181	14	allocation	allocation	NOUN
ftr-370	2181	15	will	will	AUX
ftr-370	2181	16	affect	affect	VERB
ftr-370	2181	17	the	the	DET
ftr-370	2181	18	dollar	dollar	NOUN
ftr-370	2181	19	amounts	amount	VERB
ftr-370	2181	20	to	to	PART
ftr-370	2181	21	be	be	AUX
ftr-370	2181	22	received	receive	VERB
ftr-370	2181	23	by	by	ADP
ftr-370	2181	24	the	the	DET
ftr-370	2181	25	partners	partner	NOUN
ftr-370	2181	26	independent	independent	ADJ
ftr-370	2181	27	of	of	ADP
ftr-370	2181	28	the	the	DET
ftr-370	2181	29	tax	tax	NOUN
ftr-370	2181	30	consequences	consequence	NOUN
ftr-370	2181	31	of	of	ADP
ftr-370	2181	32	the	the	DET
ftr-370	2181	33	allocation	allocation	NOUN
ftr-370	2181	34	.	.	PUNCT
ftr-370	2182	1	reg	reg	NOUN
ftr-370	2182	2	.	.	PUNCT
ftr-370	2183	1	§	§	PROPN
ftr-370	2183	2	1.704	1.704	NUM
ftr-370	2183	3	-	-	NUM
ftr-370	2183	4	1(b)(2)(iii)(a	1(b)(2)(iii)(a	NUM
ftr-370	2183	5	)	)	PUNCT
ftr-370	2183	6	.	.	PUNCT
ftr-370	2184	1	the	the	DET
ftr-370	2184	2	regulations	regulation	NOUN
ftr-370	2184	3	2009	2009	NUM
ftr-370	2184	4	]	]	PUNCT
ftr-370	2184	5	recent	recent	ADJ
ftr-370	2184	6	developments	development	NOUN
ftr-370	2184	7	in	in	ADP
ftr-370	2184	8	federal	federal	ADJ
ftr-370	2184	9	income	income	NOUN
ftr-370	2184	10	taxation	taxation	NOUN
ftr-370	2184	11	377	377	NUM
ftr-370	2184	12	provide	provide	VERB
ftr-370	2184	13	that	that	SCONJ
ftr-370	2184	14	an	an	DET
ftr-370	2184	15	allocation	allocation	NOUN
ftr-370	2184	16	is	be	AUX
ftr-370	2184	17	not	not	PART
ftr-370	2184	18	substantial	substantial	ADJ
ftr-370	2184	19	if	if	SCONJ
ftr-370	2184	20	the	the	DET
ftr-370	2184	21	after	after	ADP
ftr-370	2184	22	-	-	PUNCT
ftr-370	2184	23	tax	tax	NOUN
ftr-370	2184	24	economic	economic	ADJ
ftr-370	2184	25	consequences	consequence	NOUN
ftr-370	2184	26	to	to	ADP
ftr-370	2184	27	one	one	NUM
ftr-370	2184	28	partner	partner	NOUN
ftr-370	2184	29	are	be	AUX
ftr-370	2184	30	enhanced	enhance	VERB
ftr-370	2184	31	in	in	ADP
ftr-370	2184	32	present	present	ADJ
ftr-370	2184	33	value	value	NOUN
ftr-370	2184	34	terms	term	NOUN
ftr-370	2184	35	while	while	SCONJ
ftr-370	2184	36	the	the	DET
ftr-370	2184	37	aftertax	aftertax	ADJ
ftr-370	2184	38	economic	economic	ADJ
ftr-370	2184	39	consequences	consequence	NOUN
ftr-370	2184	40	to	to	ADP
ftr-370	2184	41	other	other	ADJ
ftr-370	2184	42	partners	partner	NOUN
ftr-370	2184	43	are	be	AUX
ftr-370	2184	44	not	not	PART
ftr-370	2184	45	diminished	diminish	VERB
ftr-370	2184	46	.	.	PUNCT
ftr-370	2185	1	an	an	DET
ftr-370	2185	2	allocation	allocation	NOUN
ftr-370	2185	3	is	be	AUX
ftr-370	2185	4	not	not	PART
ftr-370	2185	5	substantial	substantial	ADJ
ftr-370	2185	6	if	if	SCONJ
ftr-370	2185	7	the	the	DET
ftr-370	2185	8	economic	economic	ADJ
ftr-370	2185	9	consequence	consequence	NOUN
ftr-370	2185	10	of	of	ADP
ftr-370	2185	11	the	the	DET
ftr-370	2185	12	allocation	allocation	NOUN
ftr-370	2185	13	is	be	AUX
ftr-370	2185	14	a	a	DET
ftr-370	2185	15	shifting	shift	VERB
ftr-370	2185	16	allocation	allocation	NOUN
ftr-370	2185	17	(	(	PUNCT
ftr-370	2185	18	an	an	DET
ftr-370	2185	19	allocation	allocation	NOUN
ftr-370	2185	20	that	that	PRON
ftr-370	2185	21	merely	merely	ADV
ftr-370	2185	22	shifts	shift	NOUN
ftr-370	2185	23	tax	tax	NOUN
ftr-370	2185	24	consequences	consequence	NOUN
ftr-370	2185	25	without	without	ADP
ftr-370	2185	26	altering	alter	VERB
ftr-370	2185	27	economic	economic	ADJ
ftr-370	2185	28	consequence	consequence	NOUN
ftr-370	2185	29	)	)	PUNCT
ftr-370	2185	30	or	or	CCONJ
ftr-370	2185	31	a	a	DET
ftr-370	2185	32	transitory	transitory	ADJ
ftr-370	2185	33	allocation	allocation	NOUN
ftr-370	2185	34	(	(	PUNCT
ftr-370	2185	35	an	an	DET
ftr-370	2185	36	allocation	allocation	NOUN
ftr-370	2185	37	that	that	PRON
ftr-370	2185	38	will	will	AUX
ftr-370	2185	39	be	be	AUX
ftr-370	2185	40	offset	offset	VERB
ftr-370	2185	41	by	by	ADP
ftr-370	2185	42	another	another	DET
ftr-370	2185	43	allocation	allocation	NOUN
ftr-370	2185	44	so	so	SCONJ
ftr-370	2185	45	that	that	SCONJ
ftr-370	2185	46	net	net	ADJ
ftr-370	2185	47	increases	increase	NOUN
ftr-370	2185	48	and	and	CCONJ
ftr-370	2185	49	decreases	decrease	NOUN
ftr-370	2185	50	in	in	ADP
ftr-370	2185	51	partners	partner	NOUN
ftr-370	2185	52	’	'	PUNCT
ftr-370	2185	53	capital	capital	NOUN
ftr-370	2185	54	accounts	account	NOUN
ftr-370	2185	55	will	will	AUX
ftr-370	2185	56	not	not	PART
ftr-370	2185	57	differ	differ	VERB
ftr-370	2185	58	substantially	substantially	ADV
ftr-370	2185	59	from	from	ADP
ftr-370	2185	60	what	what	PRON
ftr-370	2185	61	they	they	PRON
ftr-370	2185	62	would	would	AUX
ftr-370	2185	63	have	have	AUX
ftr-370	2185	64	been	be	AUX
ftr-370	2185	65	absent	absent	ADJ
ftr-370	2185	66	the	the	DET
ftr-370	2185	67	allocation	allocation	NOUN
ftr-370	2185	68	)	)	PUNCT
ftr-370	2185	69	.	.	PUNCT
ftr-370	2186	1	•	•	NOUN
ftr-370	2186	2	the	the	DET
ftr-370	2186	3	regulations	regulation	NOUN
ftr-370	2186	4	clarify	clarify	VERB
ftr-370	2186	5	that	that	SCONJ
ftr-370	2186	6	the	the	DET
ftr-370	2186	7	appropriate	appropriate	ADJ
ftr-370	2186	8	comparison	comparison	NOUN
ftr-370	2186	9	is	be	AUX
ftr-370	2186	10	the	the	DET
ftr-370	2186	11	after	after	ADP
ftr-370	2186	12	-	-	PUNCT
ftr-370	2186	13	tax	tax	NOUN
ftr-370	2186	14	consequences	consequence	NOUN
ftr-370	2186	15	that	that	PRON
ftr-370	2186	16	result	result	VERB
ftr-370	2186	17	from	from	ADP
ftr-370	2186	18	an	an	DET
ftr-370	2186	19	allocation	allocation	NOUN
ftr-370	2186	20	with	with	ADP
ftr-370	2186	21	the	the	DET
ftr-370	2186	22	after	after	ADP
ftr-370	2186	23	-	-	PUNCT
ftr-370	2186	24	tax	tax	NOUN
ftr-370	2186	25	consequences	consequence	NOUN
ftr-370	2186	26	that	that	PRON
ftr-370	2186	27	would	would	AUX
ftr-370	2186	28	have	have	AUX
ftr-370	2186	29	resulted	result	VERB
ftr-370	2186	30	if	if	SCONJ
ftr-370	2186	31	the	the	DET
ftr-370	2186	32	allocations	allocation	NOUN
ftr-370	2186	33	were	be	AUX
ftr-370	2186	34	determined	determine	VERB
ftr-370	2186	35	from	from	ADP
ftr-370	2186	36	the	the	DET
ftr-370	2186	37	partners	partner	NOUN
ftr-370	2186	38	’	’	PART
ftr-370	2186	39	interests	interest	NOUN
ftr-370	2186	40	in	in	ADP
ftr-370	2186	41	the	the	DET
ftr-370	2186	42	partnership	partnership	NOUN
ftr-370	2186	43	.	.	PUNCT
ftr-370	2187	1	reg	reg	PROPN
ftr-370	2187	2	.	.	PUNCT
ftr-370	2188	1	§	§	PROPN
ftr-370	2188	2	1.7041(b)(2)(iii)(a	1.7041(b)(2)(iii)(a	NUM
ftr-370	2188	3	)	)	PUNCT
ftr-370	2188	4	.	.	PUNCT
ftr-370	2189	1	•	•	NUM
ftr-370	2189	2	the	the	DET
ftr-370	2189	3	new	new	ADJ
ftr-370	2189	4	regulations	regulation	NOUN
ftr-370	2189	5	provide	provide	VERB
ftr-370	2189	6	that	that	SCONJ
ftr-370	2189	7	in	in	ADP
ftr-370	2189	8	determining	determine	VERB
ftr-370	2189	9	the	the	DET
ftr-370	2189	10	economic	economic	ADJ
ftr-370	2189	11	detriment	detriment	NOUN
ftr-370	2189	12	of	of	ADP
ftr-370	2189	13	an	an	DET
ftr-370	2189	14	allocation	allocation	NOUN
ftr-370	2189	15	to	to	ADP
ftr-370	2189	16	a	a	DET
ftr-370	2189	17	look	look	VERB
ftr-370	2189	18	-	-	PUNCT
ftr-370	2189	19	through	through	ADP
ftr-370	2189	20	entity	entity	NOUN
ftr-370	2189	21	that	that	PRON
ftr-370	2189	22	is	be	AUX
ftr-370	2189	23	a	a	DET
ftr-370	2189	24	partner	partner	NOUN
ftr-370	2189	25	,	,	PUNCT
ftr-370	2189	26	the	the	DET
ftr-370	2189	27	effect	effect	NOUN
ftr-370	2189	28	of	of	ADP
ftr-370	2189	29	the	the	DET
ftr-370	2189	30	allocation	allocation	NOUN
ftr-370	2189	31	on	on	ADP
ftr-370	2189	32	the	the	DET
ftr-370	2189	33	tax	tax	NOUN
ftr-370	2189	34	attributes	attribute	NOUN
ftr-370	2189	35	of	of	ADP
ftr-370	2189	36	the	the	DET
ftr-370	2189	37	owner	owner	NOUN
ftr-370	2189	38	of	of	ADP
ftr-370	2189	39	the	the	DET
ftr-370	2189	40	lookthrough	lookthrough	ADJ
ftr-370	2189	41	entity	entity	NOUN
ftr-370	2189	42	must	must	AUX
ftr-370	2189	43	be	be	AUX
ftr-370	2189	44	taken	take	VERB
ftr-370	2189	45	into	into	ADP
ftr-370	2189	46	account	account	NOUN
ftr-370	2189	47	.	.	PUNCT
ftr-370	2190	1	look	look	VERB
ftr-370	2190	2	-	-	PUNCT
ftr-370	2190	3	through	through	ADP
ftr-370	2190	4	entities	entity	NOUN
ftr-370	2190	5	include	include	VERB
ftr-370	2190	6	a	a	DET
ftr-370	2190	7	partnership	partnership	NOUN
ftr-370	2190	8	,	,	PUNCT
ftr-370	2190	9	s	s	PART
ftr-370	2190	10	corporation	corporation	NOUN
ftr-370	2190	11	,	,	PUNCT
ftr-370	2190	12	estate	estate	NOUN
ftr-370	2190	13	,	,	PUNCT
ftr-370	2190	14	trust	trust	NOUN
ftr-370	2190	15	,	,	PUNCT
ftr-370	2190	16	disregarded	disregarded	ADJ
ftr-370	2190	17	entity	entity	NOUN
ftr-370	2190	18	,	,	PUNCT
ftr-370	2190	19	and	and	CCONJ
ftr-370	2190	20	controlled	control	VERB
ftr-370	2190	21	foreign	foreign	ADJ
ftr-370	2190	22	corporation	corporation	NOUN
ftr-370	2190	23	that	that	PRON
ftr-370	2190	24	owns	own	VERB
ftr-370	2190	25	at	at	ADP
ftr-370	2190	26	least	least	ADV
ftr-370	2190	27	10	10	NUM
ftr-370	2190	28	percent	percent	NOUN
ftr-370	2190	29	of	of	ADP
ftr-370	2190	30	the	the	DET
ftr-370	2190	31	capital	capital	NOUN
ftr-370	2190	32	or	or	CCONJ
ftr-370	2190	33	profits	profit	NOUN
ftr-370	2190	34	of	of	ADP
ftr-370	2190	35	the	the	DET
ftr-370	2190	36	partnership	partnership	NOUN
ftr-370	2190	37	.	.	PUNCT
ftr-370	2191	1	in	in	ADP
ftr-370	2191	2	addition	addition	NOUN
ftr-370	2191	3	,	,	PUNCT
ftr-370	2191	4	in	in	ADP
ftr-370	2191	5	the	the	DET
ftr-370	2191	6	case	case	NOUN
ftr-370	2191	7	of	of	ADP
ftr-370	2191	8	an	an	DET
ftr-370	2191	9	allocation	allocation	NOUN
ftr-370	2191	10	to	to	ADP
ftr-370	2191	11	a	a	DET
ftr-370	2191	12	corporate	corporate	ADJ
ftr-370	2191	13	partner	partner	NOUN
ftr-370	2191	14	that	that	PRON
ftr-370	2191	15	is	be	AUX
ftr-370	2191	16	a	a	DET
ftr-370	2191	17	member	member	NOUN
ftr-370	2191	18	of	of	ADP
ftr-370	2191	19	a	a	DET
ftr-370	2191	20	consolidated	consolidated	ADJ
ftr-370	2191	21	group	group	NOUN
ftr-370	2191	22	,	,	PUNCT
ftr-370	2191	23	the	the	DET
ftr-370	2191	24	effect	effect	NOUN
ftr-370	2191	25	of	of	ADP
ftr-370	2191	26	the	the	DET
ftr-370	2191	27	allocation	allocation	NOUN
ftr-370	2191	28	on	on	ADP
ftr-370	2191	29	the	the	DET
ftr-370	2191	30	tax	tax	NOUN
ftr-370	2191	31	attributes	attribute	NOUN
ftr-370	2191	32	of	of	ADP
ftr-370	2191	33	members	member	NOUN
ftr-370	2191	34	of	of	ADP
ftr-370	2191	35	the	the	DET
ftr-370	2191	36	group	group	NOUN
ftr-370	2191	37	is	be	AUX
ftr-370	2191	38	taken	take	VERB
ftr-370	2191	39	into	into	ADP
ftr-370	2191	40	account	account	NOUN
ftr-370	2191	41	.	.	PUNCT
ftr-370	2192	1	reg	reg	NOUN
ftr-370	2192	2	.	.	PUNCT
ftr-370	2193	1	§	§	PROPN
ftr-370	2193	2	1.704	1.704	NUM
ftr-370	2193	3	-	-	NUM
ftr-370	2193	4	1(d	1(d	NUM
ftr-370	2193	5	)	)	PUNCT
ftr-370	2193	6	.	.	PUNCT
ftr-370	2194	1	•	•	NOUN
ftr-370	2194	2	the	the	DET
ftr-370	2194	3	regulations	regulation	NOUN
ftr-370	2194	4	contain	contain	VERB
ftr-370	2194	5	a	a	DET
ftr-370	2194	6	de	de	X
ftr-370	2194	7	minimis	minimis	NOUN
ftr-370	2194	8	rule	rule	NOUN
ftr-370	2194	9	that	that	SCONJ
ftr-370	2194	10	the	the	DET
ftr-370	2194	11	tax	tax	NOUN
ftr-370	2194	12	attributes	attribute	NOUN
ftr-370	2194	13	of	of	ADP
ftr-370	2194	14	less	less	ADJ
ftr-370	2194	15	than	than	ADP
ftr-370	2194	16	10	10	NUM
ftr-370	2194	17	percent	percent	NOUN
ftr-370	2194	18	partners	partner	NOUN
ftr-370	2194	19	,	,	PUNCT
ftr-370	2194	20	or	or	CCONJ
ftr-370	2194	21	partners	partner	NOUN
ftr-370	2194	22	to	to	PART
ftr-370	2194	23	whom	whom	PRON
ftr-370	2194	24	less	less	ADJ
ftr-370	2194	25	than	than	ADP
ftr-370	2194	26	10	10	NUM
ftr-370	2194	27	percent	percent	NOUN
ftr-370	2194	28	of	of	ADP
ftr-370	2194	29	any	any	DET
ftr-370	2194	30	item	item	NOUN
ftr-370	2194	31	is	be	AUX
ftr-370	2194	32	allocated	allocate	VERB
ftr-370	2194	33	,	,	PUNCT
ftr-370	2194	34	need	need	AUX
ftr-370	2194	35	not	not	PART
ftr-370	2194	36	be	be	AUX
ftr-370	2194	37	taken	take	VERB
ftr-370	2194	38	into	into	ADP
ftr-370	2194	39	account	account	NOUN
ftr-370	2194	40	in	in	ADP
ftr-370	2194	41	determining	determine	VERB
ftr-370	2194	42	substantiality	substantiality	NOUN
ftr-370	2194	43	.	.	PUNCT
ftr-370	2195	1	reg	reg	NOUN
ftr-370	2195	2	.	.	PUNCT
ftr-370	2196	1	§	§	PROPN
ftr-370	2196	2	1.704	1.704	NUM
ftr-370	2196	3	-	-	NUM
ftr-370	2196	4	1(e	1(e	NUM
ftr-370	2196	5	)	)	PUNCT
ftr-370	2196	6	.	.	PUNCT
ftr-370	2197	1	•	•	NUM
ftr-370	2197	2	the	the	DET
ftr-370	2197	3	new	new	ADJ
ftr-370	2197	4	regulations	regulation	NOUN
ftr-370	2197	5	also	also	ADV
ftr-370	2197	6	remove	remove	VERB
ftr-370	2197	7	the	the	DET
ftr-370	2197	8	presumption	presumption	NOUN
ftr-370	2197	9	that	that	SCONJ
ftr-370	2197	10	if	if	SCONJ
ftr-370	2197	11	a	a	DET
ftr-370	2197	12	partnership	partnership	NOUN
ftr-370	2197	13	allocation	allocation	NOUN
ftr-370	2197	14	does	do	AUX
ftr-370	2197	15	not	not	PART
ftr-370	2197	16	have	have	VERB
ftr-370	2197	17	substantial	substantial	ADJ
ftr-370	2197	18	economic	economic	ADJ
ftr-370	2197	19	effect	effect	NOUN
ftr-370	2197	20	,	,	PUNCT
ftr-370	2197	21	then	then	ADV
ftr-370	2197	22	with	with	ADP
ftr-370	2197	23	respect	respect	NOUN
ftr-370	2197	24	to	to	ADP
ftr-370	2197	25	the	the	DET
ftr-370	2197	26	item	item	NOUN
ftr-370	2197	27	the	the	DET
ftr-370	2197	28	partners	partner	NOUN
ftr-370	2197	29	’	’	PART
ftr-370	2197	30	interest	interest	NOUN
ftr-370	2197	31	in	in	ADP
ftr-370	2197	32	the	the	DET
ftr-370	2197	33	partnership	partnership	NOUN
ftr-370	2197	34	is	be	AUX
ftr-370	2197	35	per	per	ADP
ftr-370	2197	36	capita	capita	NOUN
ftr-370	2197	37	.	.	PUNCT
ftr-370	2198	1	the	the	DET
ftr-370	2198	2	treasury	treasury	NOUN
ftr-370	2198	3	concluded	conclude	VERB
ftr-370	2198	4	that	that	SCONJ
ftr-370	2198	5	“	"	PUNCT
ftr-370	2198	6	because	because	SCONJ
ftr-370	2198	7	the	the	DET
ftr-370	2198	8	per	per	ADP
ftr-370	2198	9	capita	capita	X
ftr-370	2198	10	presumption	presumption	NOUN
ftr-370	2198	11	failed	fail	VERB
ftr-370	2198	12	to	to	PART
ftr-370	2198	13	consider	consider	VERB
ftr-370	2198	14	factors	factor	NOUN
ftr-370	2198	15	relevant	relevant	ADJ
ftr-370	2198	16	to	to	ADP
ftr-370	2198	17	a	a	DET
ftr-370	2198	18	determination	determination	NOUN
ftr-370	2198	19	of	of	ADP
ftr-370	2198	20	the	the	DET
ftr-370	2198	21	manner	manner	NOUN
ftr-370	2198	22	in	in	ADP
ftr-370	2198	23	which	which	PRON
ftr-370	2198	24	the	the	DET
ftr-370	2198	25	partners	partner	NOUN
ftr-370	2198	26	agreed	agree	VERB
ftr-370	2198	27	to	to	PART
ftr-370	2198	28	share	share	VERB
ftr-370	2198	29	the	the	DET
ftr-370	2198	30	economic	economic	ADJ
ftr-370	2198	31	benefits	benefit	NOUN
ftr-370	2198	32	or	or	CCONJ
ftr-370	2198	33	burdens	burden	NOUN
ftr-370	2198	34	corresponding	correspond	VERB
ftr-370	2198	35	to	to	ADP
ftr-370	2198	36	the	the	DET
ftr-370	2198	37	allocation	allocation	NOUN
ftr-370	2198	38	of	of	ADP
ftr-370	2198	39	partnership	partnership	NOUN
ftr-370	2198	40	items	item	NOUN
ftr-370	2198	41	,	,	PUNCT
ftr-370	2198	42	the	the	DET
ftr-370	2198	43	correct	correct	ADJ
ftr-370	2198	44	result	result	NOUN
ftr-370	2198	45	was	be	AUX
ftr-370	2198	46	reached	reach	VERB
ftr-370	2198	47	in	in	ADP
ftr-370	2198	48	very	very	ADV
ftr-370	2198	49	few	few	ADJ
ftr-370	2198	50	cases	case	NOUN
ftr-370	2198	51	.	.	PUNCT
ftr-370	2198	52	”	"	PUNCT
ftr-370	2199	1	•	•	ADP
ftr-370	2199	2	the	the	DET
ftr-370	2199	3	final	final	ADJ
ftr-370	2199	4	regulations	regulation	NOUN
ftr-370	2199	5	are	be	AUX
ftr-370	2199	6	effective	effective	ADJ
ftr-370	2199	7	as	as	ADP
ftr-370	2199	8	of	of	ADP
ftr-370	2199	9	may	may	PROPN
ftr-370	2199	10	19	19	NUM
ftr-370	2199	11	,	,	PUNCT
ftr-370	2199	12	2008	2008	NUM
ftr-370	2199	13	.	.	PUNCT
ftr-370	2200	1	2	2	X
ftr-370	2200	2	.	.	NUM
ftr-370	2200	3	proposed	propose	VERB
ftr-370	2200	4	regulations	regulation	NOUN
ftr-370	2200	5	would	would	AUX
ftr-370	2200	6	expand	expand	VERB
ftr-370	2200	7	anti	anti	ADJ
ftr-370	2200	8	-	-	ADJ
ftr-370	2200	9	abuse	abuse	ADJ
ftr-370	2200	10	rules	rule	NOUN
ftr-370	2200	11	to	to	PART
ftr-370	2200	12	look	look	VERB
ftr-370	2200	13	at	at	ADP
ftr-370	2200	14	the	the	DET
ftr-370	2200	15	tax	tax	NOUN
ftr-370	2200	16	attributes	attribute	NOUN
ftr-370	2200	17	of	of	ADP
ftr-370	2200	18	indirect	indirect	ADJ
ftr-370	2200	19	owners	owner	NOUN
ftr-370	2200	20	to	to	PART
ftr-370	2200	21	test	test	VERB
ftr-370	2200	22	allocations	allocation	NOUN
ftr-370	2200	23	of	of	ADP
ftr-370	2200	24	built	build	VERB
ftr-370	2200	25	-	-	PUNCT
ftr-370	2200	26	in	in	ADP
ftr-370	2200	27	gain	gain	NOUN
ftr-370	2200	28	or	or	CCONJ
ftr-370	2200	29	loss	loss	NOUN
ftr-370	2200	30	.	.	PUNCT
ftr-370	2201	1	reg-100798	reg-100798	PROPN
ftr-370	2201	2	-	-	PUNCT
ftr-370	2201	3	06	06	NUM
ftr-370	2201	4	,	,	PUNCT
ftr-370	2201	5	contributed	contribute	VERB
ftr-370	2201	6	property	property	NOUN
ftr-370	2201	7	,	,	PUNCT
ftr-370	2201	8	73	73	NUM
ftr-370	2201	9	f.r	f.r	NOUN
ftr-370	2201	10	.	.	PROPN
ftr-370	2201	11	28765	28765	NUM
ftr-370	2201	12	(	(	PUNCT
ftr-370	2201	13	5/19/08	5/19/08	NUM
ftr-370	2201	14	)	)	PUNCT
ftr-370	2201	15	.	.	PUNCT
ftr-370	2202	1	reg	reg	PROPN
ftr-370	2202	2	.	.	PUNCT
ftr-370	2203	1	§	§	PROPN
ftr-370	2203	2	1.704	1.704	NUM
ftr-370	2203	3	-	-	SYM
ftr-370	2203	4	3(a)(10	3(a)(10	NUM
ftr-370	2203	5	)	)	PUNCT
ftr-370	2203	6	provides	provide	VERB
ftr-370	2203	7	that	that	SCONJ
ftr-370	2203	8	an	an	DET
ftr-370	2203	9	allocation	allocation	NOUN
ftr-370	2203	10	with	with	ADP
ftr-370	2203	11	respect	respect	NOUN
ftr-370	2203	12	to	to	PART
ftr-370	2203	13	contributed	contribute	VERB
ftr-370	2203	14	built	build	VERB
ftr-370	2203	15	-	-	PUNCT
ftr-370	2203	16	in	in	ADP
ftr-370	2203	17	gain	gain	NOUN
ftr-370	2203	18	or	or	CCONJ
ftr-370	2203	19	loss	loss	NOUN
ftr-370	2203	20	property	property	NOUN
ftr-370	2203	21	under	under	ADP
ftr-370	2203	22	§	§	PROPN
ftr-370	2203	23	704(c	704(c	PROPN
ftr-370	2203	24	)	)	PUNCT
ftr-370	2203	25	(	(	PUNCT
ftr-370	2203	26	or	or	CCONJ
ftr-370	2203	27	a	a	DET
ftr-370	2203	28	reverse	reverse	ADJ
ftr-370	2203	29	allocation	allocation	NOUN
ftr-370	2203	30	in	in	ADP
ftr-370	2203	31	the	the	DET
ftr-370	2203	32	case	case	NOUN
ftr-370	2203	33	of	of	ADP
ftr-370	2203	34	a	a	DET
ftr-370	2203	35	book	book	NOUN
ftr-370	2203	36	-	-	PUNCT
ftr-370	2203	37	up	up	NOUN
ftr-370	2203	38	)	)	PUNCT
ftr-370	2203	39	is	be	AUX
ftr-370	2203	40	not	not	PART
ftr-370	2203	41	reasonable	reasonable	ADJ
ftr-370	2203	42	if	if	SCONJ
ftr-370	2203	43	the	the	DET
ftr-370	2203	44	contribution	contribution	NOUN
ftr-370	2203	45	of	of	ADP
ftr-370	2203	46	property	property	NOUN
ftr-370	2203	47	and	and	CCONJ
ftr-370	2203	48	the	the	DET
ftr-370	2203	49	allocation	allocation	NOUN
ftr-370	2203	50	is	be	AUX
ftr-370	2203	51	378	378	NUM
ftr-370	2203	52	florida	florida	PROPN
ftr-370	2203	53	tax	tax	NOUN
ftr-370	2203	54	review	review	NOUN
ftr-370	2204	1	[	[	X
ftr-370	2204	2	vol	vol	NOUN
ftr-370	2204	3	.	.	PUNCT
ftr-370	2204	4	9	9	NUM
ftr-370	2204	5	:	:	PUNCT
ftr-370	2204	6	si	si	PROPN
ftr-370	2204	7	made	make	VERB
ftr-370	2204	8	with	with	ADP
ftr-370	2204	9	a	a	DET
ftr-370	2204	10	view	view	NOUN
ftr-370	2204	11	of	of	ADP
ftr-370	2204	12	shifting	shift	VERB
ftr-370	2204	13	built	build	VERB
ftr-370	2204	14	-	-	PUNCT
ftr-370	2204	15	in	in	ADP
ftr-370	2204	16	gain	gain	NOUN
ftr-370	2204	17	or	or	CCONJ
ftr-370	2204	18	loss	loss	NOUN
ftr-370	2204	19	among	among	ADP
ftr-370	2204	20	partners	partner	NOUN
ftr-370	2204	21	in	in	ADP
ftr-370	2204	22	a	a	DET
ftr-370	2204	23	manner	manner	NOUN
ftr-370	2204	24	that	that	PRON
ftr-370	2204	25	substantially	substantially	ADV
ftr-370	2204	26	reduces	reduce	VERB
ftr-370	2204	27	the	the	DET
ftr-370	2204	28	present	present	ADJ
ftr-370	2204	29	value	value	NOUN
ftr-370	2204	30	of	of	ADP
ftr-370	2204	31	the	the	DET
ftr-370	2204	32	partners	partner	NOUN
ftr-370	2204	33	’	'	PUNCT
ftr-370	2204	34	aggregate	aggregate	ADJ
ftr-370	2204	35	tax	tax	NOUN
ftr-370	2204	36	liability	liability	NOUN
ftr-370	2204	37	.	.	PUNCT
ftr-370	2205	1	proposed	propose	VERB
ftr-370	2205	2	regulations	regulation	NOUN
ftr-370	2205	3	would	would	AUX
ftr-370	2205	4	provide	provide	VERB
ftr-370	2205	5	that	that	PRON
ftr-370	2205	6	in	in	ADP
ftr-370	2205	7	testing	testing	NOUN
ftr-370	2205	8	for	for	ADP
ftr-370	2205	9	a	a	DET
ftr-370	2205	10	reduction	reduction	NOUN
ftr-370	2205	11	in	in	ADP
ftr-370	2205	12	aggregate	aggregate	ADJ
ftr-370	2205	13	tax	tax	NOUN
ftr-370	2205	14	liability	liability	NOUN
ftr-370	2205	15	,	,	PUNCT
ftr-370	2205	16	the	the	DET
ftr-370	2205	17	tax	tax	NOUN
ftr-370	2205	18	consequence	consequence	NOUN
ftr-370	2205	19	to	to	ADP
ftr-370	2205	20	both	both	CCONJ
ftr-370	2205	21	direct	direct	ADJ
ftr-370	2205	22	and	and	CCONJ
ftr-370	2205	23	indirect	indirect	ADJ
ftr-370	2205	24	partners	partner	NOUN
ftr-370	2205	25	would	would	AUX
ftr-370	2205	26	have	have	VERB
ftr-370	2205	27	to	to	PART
ftr-370	2205	28	be	be	AUX
ftr-370	2205	29	considered	consider	VERB
ftr-370	2205	30	.	.	PUNCT
ftr-370	2206	1	indirect	indirect	ADJ
ftr-370	2206	2	partners	partner	NOUN
ftr-370	2206	3	include	include	VERB
ftr-370	2206	4	the	the	DET
ftr-370	2206	5	owners	owner	NOUN
ftr-370	2206	6	of	of	ADP
ftr-370	2206	7	an	an	DET
ftr-370	2206	8	entity	entity	NOUN
ftr-370	2206	9	that	that	PRON
ftr-370	2206	10	is	be	AUX
ftr-370	2206	11	a	a	DET
ftr-370	2206	12	partner	partner	NOUN
ftr-370	2206	13	and	and	CCONJ
ftr-370	2206	14	is	be	AUX
ftr-370	2206	15	a	a	DET
ftr-370	2206	16	partnership	partnership	NOUN
ftr-370	2206	17	,	,	PUNCT
ftr-370	2206	18	s	s	PART
ftr-370	2206	19	corporation	corporation	NOUN
ftr-370	2206	20	,	,	PUNCT
ftr-370	2206	21	estate	estate	NOUN
ftr-370	2206	22	,	,	PUNCT
ftr-370	2206	23	trust	trust	NOUN
ftr-370	2206	24	,	,	PUNCT
ftr-370	2206	25	or	or	CCONJ
ftr-370	2206	26	controlled	control	VERB
ftr-370	2206	27	foreign	foreign	ADJ
ftr-370	2206	28	corporation	corporation	NOUN
ftr-370	2206	29	that	that	PRON
ftr-370	2206	30	is	be	AUX
ftr-370	2206	31	a	a	DET
ftr-370	2206	32	ten	ten	NUM
ftr-370	2206	33	percent	percent	NOUN
ftr-370	2206	34	partner	partner	NOUN
ftr-370	2206	35	.	.	PUNCT
ftr-370	2207	1	indirect	indirect	ADJ
ftr-370	2207	2	partners	partner	NOUN
ftr-370	2207	3	include	include	VERB
ftr-370	2207	4	the	the	DET
ftr-370	2207	5	members	member	NOUN
ftr-370	2207	6	of	of	ADP
ftr-370	2207	7	a	a	DET
ftr-370	2207	8	consolidated	consolidated	ADJ
ftr-370	2207	9	group	group	NOUN
ftr-370	2207	10	in	in	ADP
ftr-370	2207	11	which	which	PRON
ftr-370	2207	12	the	the	DET
ftr-370	2207	13	partner	partner	NOUN
ftr-370	2207	14	is	be	AUX
ftr-370	2207	15	a	a	DET
ftr-370	2207	16	member	member	NOUN
ftr-370	2207	17	.	.	PUNCT
ftr-370	2208	1	•	•	NUM
ftr-370	2208	2	the	the	DET
ftr-370	2208	3	proposed	propose	VERB
ftr-370	2208	4	regulations	regulation	NOUN
ftr-370	2208	5	would	would	AUX
ftr-370	2208	6	also	also	ADV
ftr-370	2208	7	provide	provide	VERB
ftr-370	2208	8	in	in	ADP
ftr-370	2208	9	prop	prop	NOUN
ftr-370	2208	10	.	.	PUNCT
ftr-370	2209	1	reg	reg	NOUN
ftr-370	2209	2	.	.	PUNCT
ftr-370	2210	1	§	§	PROPN
ftr-370	2210	2	1.704	1.704	NUM
ftr-370	2210	3	-	-	SYM
ftr-370	2210	4	3(a)(1	3(a)(1	NUM
ftr-370	2210	5	)	)	PUNCT
ftr-370	2211	1	that	that	SCONJ
ftr-370	2211	2	the	the	DET
ftr-370	2211	3	use	use	NOUN
ftr-370	2211	4	of	of	ADP
ftr-370	2211	5	allocation	allocation	NOUN
ftr-370	2211	6	methods	method	NOUN
ftr-370	2211	7	with	with	ADP
ftr-370	2211	8	respect	respect	NOUN
ftr-370	2211	9	to	to	ADP
ftr-370	2211	10	built	build	VERB
ftr-370	2211	11	-	-	PUNCT
ftr-370	2211	12	in	in	ADP
ftr-370	2211	13	gain	gain	NOUN
ftr-370	2211	14	or	or	CCONJ
ftr-370	2211	15	loss	loss	NOUN
ftr-370	2211	16	property	property	NOUN
ftr-370	2211	17	only	only	ADV
ftr-370	2211	18	apply	apply	VERB
ftr-370	2211	19	to	to	ADP
ftr-370	2211	20	contributions	contribution	NOUN
ftr-370	2211	21	to	to	ADP
ftr-370	2211	22	a	a	DET
ftr-370	2211	23	partnership	partnership	NOUN
ftr-370	2211	24	that	that	SCONJ
ftr-370	2211	25	“	"	PUNCT
ftr-370	2211	26	are	be	AUX
ftr-370	2211	27	otherwise	otherwise	ADV
ftr-370	2211	28	respected	respect	VERB
ftr-370	2211	29	.	.	PUNCT
ftr-370	2211	30	”	"	PUNCT
ftr-370	2212	1	the	the	DET
ftr-370	2212	2	regulation	regulation	NOUN
ftr-370	2212	3	would	would	AUX
ftr-370	2212	4	add	add	VERB
ftr-370	2212	5	that	that	SCONJ
ftr-370	2212	6	even	even	ADV
ftr-370	2212	7	though	though	SCONJ
ftr-370	2212	8	an	an	DET
ftr-370	2212	9	allocation	allocation	NOUN
ftr-370	2212	10	may	may	AUX
ftr-370	2212	11	comply	comply	VERB
ftr-370	2212	12	with	with	ADP
ftr-370	2212	13	the	the	DET
ftr-370	2212	14	literal	literal	ADJ
ftr-370	2212	15	language	language	NOUN
ftr-370	2212	16	of	of	ADP
ftr-370	2212	17	reg	reg	NOUN
ftr-370	2212	18	.	.	PUNCT
ftr-370	2213	1	§	§	PROPN
ftr-370	2213	2	1.704	1.704	NUM
ftr-370	2213	3	-	-	NUM
ftr-370	2213	4	3(b	3(b	NUM
ftr-370	2213	5	)	)	PUNCT
ftr-370	2213	6	,	,	PUNCT
ftr-370	2213	7	(	(	PUNCT
ftr-370	2213	8	c	c	NOUN
ftr-370	2213	9	)	)	PUNCT
ftr-370	2213	10	,	,	PUNCT
ftr-370	2213	11	or	or	CCONJ
ftr-370	2213	12	(	(	PUNCT
ftr-370	2213	13	d	d	X
ftr-370	2213	14	)	)	PUNCT
ftr-370	2213	15	(	(	PUNCT
ftr-370	2213	16	traditional	traditional	ADJ
ftr-370	2213	17	method	method	NOUN
ftr-370	2213	18	,	,	PUNCT
ftr-370	2213	19	curative	curative	ADJ
ftr-370	2213	20	allocations	allocation	NOUN
ftr-370	2213	21	,	,	PUNCT
ftr-370	2213	22	or	or	CCONJ
ftr-370	2213	23	remedial	remedial	ADJ
ftr-370	2213	24	allocations	allocation	NOUN
ftr-370	2213	25	)	)	PUNCT
ftr-370	2213	26	,	,	PUNCT
ftr-370	2213	27	“	"	PUNCT
ftr-370	2213	28	the	the	DET
ftr-370	2213	29	commissioner	commissioner	NOUN
ftr-370	2213	30	can	can	AUX
ftr-370	2213	31	recast	recast	VERB
ftr-370	2213	32	the	the	DET
ftr-370	2213	33	contribution	contribution	NOUN
ftr-370	2213	34	as	as	ADP
ftr-370	2213	35	appropriate	appropriate	ADJ
ftr-370	2213	36	to	to	PART
ftr-370	2213	37	avoid	avoid	VERB
ftr-370	2213	38	tax	tax	NOUN
ftr-370	2213	39	results	result	NOUN
ftr-370	2213	40	inconsistent	inconsistent	ADJ
ftr-370	2213	41	with	with	ADP
ftr-370	2213	42	the	the	DET
ftr-370	2213	43	intent	intent	NOUN
ftr-370	2213	44	of	of	ADP
ftr-370	2213	45	subchapter	subchapter	NOUN
ftr-370	2213	46	k.	k.	PROPN
ftr-370	2213	47	”	"	PUNCT
ftr-370	2214	1	the	the	DET
ftr-370	2214	2	proposed	propose	VERB
ftr-370	2214	3	regulations	regulation	NOUN
ftr-370	2214	4	would	would	AUX
ftr-370	2214	5	identify	identify	VERB
ftr-370	2214	6	remedial	remedial	ADJ
ftr-370	2214	7	allocations	allocation	NOUN
ftr-370	2214	8	among	among	ADP
ftr-370	2214	9	related	related	ADJ
ftr-370	2214	10	partners	partner	NOUN
ftr-370	2214	11	as	as	ADP
ftr-370	2214	12	one	one	NUM
ftr-370	2214	13	factor	factor	NOUN
ftr-370	2214	14	that	that	PRON
ftr-370	2214	15	may	may	AUX
ftr-370	2214	16	be	be	AUX
ftr-370	2214	17	considered	consider	VERB
ftr-370	2214	18	.	.	PUNCT
ftr-370	2215	1	•	•	NUM
ftr-370	2215	2	the	the	DET
ftr-370	2215	3	proposed	propose	VERB
ftr-370	2215	4	regulations	regulation	NOUN
ftr-370	2215	5	would	would	AUX
ftr-370	2215	6	be	be	AUX
ftr-370	2215	7	effective	effective	ADJ
ftr-370	2215	8	on	on	ADP
ftr-370	2215	9	publication	publication	NOUN
ftr-370	2215	10	of	of	ADP
ftr-370	2215	11	final	final	ADJ
ftr-370	2215	12	regulations	regulation	NOUN
ftr-370	2215	13	in	in	ADP
ftr-370	2215	14	the	the	DET
ftr-370	2215	15	federal	federal	ADJ
ftr-370	2215	16	register	register	NOUN
ftr-370	2215	17	.	.	PUNCT
ftr-370	2216	1	3	3	X
ftr-370	2216	2	.	.	X
ftr-370	2216	3	sorting	sort	VERB
ftr-370	2216	4	out	out	ADP
ftr-370	2216	5	§	§	PROPN
ftr-370	2216	6	162	162	NUM
ftr-370	2216	7	from	from	ADP
ftr-370	2216	8	§	§	NOUN
ftr-370	2216	9	212	212	NUM
ftr-370	2216	10	expenses	expense	NOUN
ftr-370	2216	11	in	in	ADP
ftr-370	2216	12	upper	upper	ADJ
ftr-370	2216	13	-	-	PUNCT
ftr-370	2216	14	tier	tier	NOUN
ftr-370	2216	15	and	and	CCONJ
ftr-370	2216	16	lower	low	ADJ
ftr-370	2216	17	tier	tier	NOUN
ftr-370	2216	18	partnerships	partnership	NOUN
ftr-370	2216	19	.	.	PUNCT
ftr-370	2217	1	rev	rev	PROPN
ftr-370	2217	2	.	.	PROPN
ftr-370	2218	1	rul	rul	PROPN
ftr-370	2218	2	.	.	PUNCT
ftr-370	2218	3	2008	2008	NUM
ftr-370	2218	4	-	-	SYM
ftr-370	2218	5	39	39	NUM
ftr-370	2218	6	,	,	PUNCT
ftr-370	2218	7	2008	2008	NUM
ftr-370	2218	8	-	-	SYM
ftr-370	2218	9	31	31	NUM
ftr-370	2218	10	i.r.b	i.r.b	NOUN
ftr-370	2218	11	.	.	PUNCT
ftr-370	2219	1	252	252	NUM
ftr-370	2219	2	(	(	PUNCT
ftr-370	2219	3	7/4/08	7/4/08	NUM
ftr-370	2219	4	)	)	PUNCT
ftr-370	2219	5	.	.	PUNCT
ftr-370	2220	1	this	this	DET
ftr-370	2220	2	revenue	revenue	NOUN
ftr-370	2220	3	ruling	ruling	NOUN
ftr-370	2220	4	addressed	address	VERB
ftr-370	2220	5	the	the	DET
ftr-370	2220	6	treatment	treatment	NOUN
ftr-370	2220	7	of	of	ADP
ftr-370	2220	8	management	management	NOUN
ftr-370	2220	9	fees	fee	NOUN
ftr-370	2220	10	paid	pay	VERB
ftr-370	2220	11	by	by	ADP
ftr-370	2220	12	an	an	DET
ftr-370	2220	13	upper	upper	ADJ
ftr-370	2220	14	-	-	PUNCT
ftr-370	2220	15	tier	tier	NOUN
ftr-370	2220	16	investment	investment	NOUN
ftr-370	2220	17	partnership	partnership	NOUN
ftr-370	2220	18	(	(	PUNCT
ftr-370	2220	19	utp	utp	PROPN
ftr-370	2220	20	)	)	PUNCT
ftr-370	2220	21	and	and	CCONJ
ftr-370	2220	22	by	by	ADP
ftr-370	2220	23	lower	low	ADJ
ftr-370	2220	24	-	-	PUNCT
ftr-370	2220	25	tier	tier	NOUN
ftr-370	2220	26	trader	trader	NOUN
ftr-370	2220	27	partnerships	partnership	NOUN
ftr-370	2220	28	(	(	PUNCT
ftr-370	2220	29	ltp	ltp	NOUN
ftr-370	2220	30	)	)	PUNCT
ftr-370	2220	31	to	to	ADP
ftr-370	2220	32	their	their	PRON
ftr-370	2220	33	respective	respective	ADJ
ftr-370	2220	34	managers	manager	NOUN
ftr-370	2220	35	under	under	ADP
ftr-370	2220	36	§	§	PROPN
ftr-370	2220	37	§	§	PROPN
ftr-370	2220	38	162	162	NUM
ftr-370	2220	39	and	and	CCONJ
ftr-370	2220	40	212	212	NUM
ftr-370	2220	41	where	where	SCONJ
ftr-370	2220	42	the	the	DET
ftr-370	2220	43	upper	upper	ADJ
ftr-370	2220	44	tier	tier	NOUN
ftr-370	2220	45	partnership	partnership	NOUN
ftr-370	2220	46	’s	’s	PART
ftr-370	2220	47	activities	activity	NOUN
ftr-370	2220	48	consist	consist	VERB
ftr-370	2220	49	solely	solely	ADV
ftr-370	2220	50	of	of	ADP
ftr-370	2220	51	acquiring	acquire	VERB
ftr-370	2220	52	,	,	PUNCT
ftr-370	2220	53	holding	holding	NOUN
ftr-370	2220	54	,	,	PUNCT
ftr-370	2220	55	and	and	CCONJ
ftr-370	2220	56	disposing	dispose	VERB
ftr-370	2220	57	of	of	ADP
ftr-370	2220	58	interests	interest	NOUN
ftr-370	2220	59	in	in	ADP
ftr-370	2220	60	the	the	DET
ftr-370	2220	61	lower	low	ADJ
ftr-370	2220	62	tier	tier	NOUN
ftr-370	2220	63	trader	trader	NOUN
ftr-370	2220	64	partnerships	partnership	NOUN
ftr-370	2220	65	and	and	CCONJ
ftr-370	2220	66	utp	utp	VERB
ftr-370	2220	67	’s	’s	NOUN
ftr-370	2220	68	management	management	NOUN
ftr-370	2220	69	fee	fee	NOUN
ftr-370	2220	70	is	be	AUX
ftr-370	2220	71	not	not	PART
ftr-370	2220	72	paid	pay	VERB
ftr-370	2220	73	or	or	CCONJ
ftr-370	2220	74	incurred	incur	VERB
ftr-370	2220	75	by	by	ADP
ftr-370	2220	76	utp	utp	NOUN
ftr-370	2220	77	on	on	ADP
ftr-370	2220	78	behalf	behalf	NOUN
ftr-370	2220	79	of	of	ADP
ftr-370	2220	80	any	any	DET
ftr-370	2220	81	ltp	ltp	NOUN
ftr-370	2220	82	in	in	ADP
ftr-370	2220	83	connection	connection	NOUN
ftr-370	2220	84	with	with	ADP
ftr-370	2220	85	the	the	DET
ftr-370	2220	86	trades	trade	NOUN
ftr-370	2220	87	or	or	CCONJ
ftr-370	2220	88	businesses	business	NOUN
ftr-370	2220	89	of	of	ADP
ftr-370	2220	90	the	the	DET
ftr-370	2220	91	ltps	ltps	NOUN
ftr-370	2220	92	.	.	PUNCT
ftr-370	2221	1	the	the	DET
ftr-370	2221	2	ruling	ruling	NOUN
ftr-370	2221	3	holds	hold	VERB
ftr-370	2221	4	that	that	PRON
ftr-370	2221	5	utp	utp	VERB
ftr-370	2221	6	’s	’s	PART
ftr-370	2221	7	management	management	NOUN
ftr-370	2221	8	fee	fee	NOUN
ftr-370	2221	9	is	be	AUX
ftr-370	2221	10	not	not	PART
ftr-370	2221	11	a	a	DET
ftr-370	2221	12	§	§	PROPN
ftr-370	2221	13	162	162	NUM
ftr-370	2221	14	deduction	deduction	NOUN
ftr-370	2221	15	and	and	CCONJ
ftr-370	2221	16	can	can	AUX
ftr-370	2221	17	not	not	PART
ftr-370	2221	18	be	be	AUX
ftr-370	2221	19	taken	take	VERB
ftr-370	2221	20	into	into	ADP
ftr-370	2221	21	account	account	NOUN
ftr-370	2221	22	in	in	ADP
ftr-370	2221	23	computing	compute	VERB
ftr-370	2221	24	utp	utp	PROPN
ftr-370	2221	25	’s	’s	PART
ftr-370	2221	26	taxable	taxable	ADJ
ftr-370	2221	27	income	income	NOUN
ftr-370	2221	28	or	or	CCONJ
ftr-370	2221	29	loss	loss	NOUN
ftr-370	2221	30	described	describe	VERB
ftr-370	2221	31	in	in	ADP
ftr-370	2221	32	§	§	PROPN
ftr-370	2221	33	702(a)(8	702(a)(8	PROPN
ftr-370	2221	34	)	)	PUNCT
ftr-370	2221	35	.	.	PUNCT
ftr-370	2222	1	rather	rather	ADV
ftr-370	2222	2	,	,	PUNCT
ftr-370	2222	3	utp	utp	VERB
ftr-370	2222	4	’s	’s	PART
ftr-370	2222	5	management	management	NOUN
ftr-370	2222	6	fee	fee	NOUN
ftr-370	2222	7	is	be	AUX
ftr-370	2222	8	a	a	DET
ftr-370	2222	9	§	§	ADJ
ftr-370	2222	10	212	212	NUM
ftr-370	2222	11	expense	expense	NOUN
ftr-370	2222	12	and	and	CCONJ
ftr-370	2222	13	must	must	AUX
ftr-370	2222	14	be	be	AUX
ftr-370	2222	15	separately	separately	ADV
ftr-370	2222	16	stated	state	VERB
ftr-370	2222	17	by	by	ADP
ftr-370	2222	18	utp	utp	PRON
ftr-370	2222	19	and	and	CCONJ
ftr-370	2222	20	separately	separately	ADV
ftr-370	2222	21	taken	take	VERB
ftr-370	2222	22	into	into	ADP
ftr-370	2222	23	as	as	ADP
ftr-370	2222	24	a	a	DET
ftr-370	2222	25	§	§	ADJ
ftr-370	2222	26	212	212	NUM
ftr-370	2222	27	deduction	deduction	NOUN
ftr-370	2222	28	by	by	ADP
ftr-370	2222	29	an	an	DET
ftr-370	2222	30	individual	individual	ADJ
ftr-370	2222	31	limited	limited	ADJ
ftr-370	2222	32	partner	partner	NOUN
ftr-370	2222	33	.	.	PUNCT
ftr-370	2223	1	in	in	ADP
ftr-370	2223	2	contrast	contrast	NOUN
ftr-370	2223	3	,	,	PUNCT
ftr-370	2223	4	the	the	DET
ftr-370	2223	5	management	management	NOUN
ftr-370	2223	6	fee	fee	NOUN
ftr-370	2223	7	paid	pay	VERB
ftr-370	2223	8	by	by	ADP
ftr-370	2223	9	an	an	DET
ftr-370	2223	10	ltp	ltp	PROPN
ftr-370	2223	11	is	be	AUX
ftr-370	2223	12	a	a	DET
ftr-370	2223	13	§	§	ADJ
ftr-370	2223	14	162	162	NUM
ftr-370	2223	15	expense	expense	NOUN
ftr-370	2223	16	taken	take	VERB
ftr-370	2223	17	into	into	ADP
ftr-370	2223	18	account	account	NOUN
ftr-370	2223	19	in	in	ADP
ftr-370	2223	20	computing	compute	VERB
ftr-370	2223	21	the	the	DET
ftr-370	2223	22	ltp	ltp	PROPN
ftr-370	2223	23	’s	’s	PART
ftr-370	2223	24	§	§	PROPN
ftr-370	2223	25	702(a)(8	702(a)(8	PROPN
ftr-370	2223	26	)	)	PUNCT
ftr-370	2223	27	bottom	bottom	ADJ
ftr-370	2223	28	-	-	PUNCT
ftr-370	2223	29	line	line	NOUN
ftr-370	2223	30	taxable	taxable	ADJ
ftr-370	2223	31	income	income	NOUN
ftr-370	2223	32	or	or	CCONJ
ftr-370	2223	33	loss	loss	NOUN
ftr-370	2223	34	.	.	PUNCT
ftr-370	2224	1	utp	utp	VERB
ftr-370	2224	2	’s	’s	PART
ftr-370	2224	3	distributive	distributive	ADJ
ftr-370	2224	4	share	share	NOUN
ftr-370	2224	5	of	of	ADP
ftr-370	2224	6	ltp	ltp	PROPN
ftr-370	2224	7	’s	’s	PART
ftr-370	2224	8	bottom	bottom	ADJ
ftr-370	2224	9	-	-	PUNCT
ftr-370	2224	10	line	line	NOUN
ftr-370	2224	11	income	income	NOUN
ftr-370	2224	12	or	or	CCONJ
ftr-370	2224	13	loss	loss	NOUN
ftr-370	2224	14	is	be	AUX
ftr-370	2224	15	taken	take	VERB
ftr-370	2224	16	into	into	ADP
ftr-370	2224	17	account	account	NOUN
ftr-370	2224	18	in	in	ADP
ftr-370	2224	19	computing	compute	VERB
ftr-370	2224	20	utp	utp	PROPN
ftr-370	2224	21	’s	’s	PART
ftr-370	2224	22	bottom	bottom	ADJ
ftr-370	2224	23	-	-	PUNCT
ftr-370	2224	24	line	line	NOUN
ftr-370	2224	25	income	income	NOUN
ftr-370	2224	26	or	or	CCONJ
ftr-370	2224	27	loss	loss	NOUN
ftr-370	2224	28	,	,	PUNCT
ftr-370	2224	29	the	the	DET
ftr-370	2224	30	distributive	distributive	ADJ
ftr-370	2224	31	share	share	NOUN
ftr-370	2224	32	of	of	ADP
ftr-370	2224	33	which	which	PRON
ftr-370	2224	34	an	an	DET
ftr-370	2224	35	individual	individual	ADJ
ftr-370	2224	36	limited	limited	ADJ
ftr-370	2224	37	partner	partner	NOUN
ftr-370	2224	38	in	in	ADP
ftr-370	2224	39	utp	utp	NOUN
ftr-370	2224	40	takes	take	VERB
ftr-370	2224	41	into	into	ADP
ftr-370	2224	42	account	account	NOUN
ftr-370	2224	43	.	.	PUNCT
ftr-370	2225	1	4	4	X
ftr-370	2225	2	.	.	X
ftr-370	2225	3	partnership	partnership	NOUN
ftr-370	2225	4	debt	debt	NOUN
ftr-370	2225	5	for	for	ADP
ftr-370	2225	6	equity	equity	NOUN
ftr-370	2225	7	swaps	swap	NOUN
ftr-370	2225	8	.	.	PUNCT
ftr-370	2226	1	holy	holy	ADJ
ftr-370	2226	2	asymmetry	asymmetry	PROPN
ftr-370	2226	3	!	!	PUNCT
ftr-370	2227	1	the	the	DET
ftr-370	2227	2	partners	partner	NOUN
ftr-370	2227	3	have	have	VERB
ftr-370	2227	4	cod	cod	NOUN
ftr-370	2227	5	income	income	NOUN
ftr-370	2227	6	but	but	CCONJ
ftr-370	2227	7	the	the	DET
ftr-370	2227	8	creditor	creditor	NOUN
ftr-370	2227	9	does	do	AUX
ftr-370	2227	10	n’t	not	PART
ftr-370	2227	11	have	have	VERB
ftr-370	2227	12	a	a	DET
ftr-370	2227	13	loss	loss	NOUN
ftr-370	2227	14	deduction	deduction	NOUN
ftr-370	2227	15	.	.	PUNCT
ftr-370	2228	1	reg-164370	reg-164370	NOUN
ftr-370	2228	2	-	-	PUNCT
ftr-370	2228	3	05	05	NUM
ftr-370	2228	4	,	,	PUNCT
ftr-370	2228	5	section	section	NOUN
ftr-370	2228	6	108(e)(8	108(e)(8	NUM
ftr-370	2228	7	)	)	PUNCT
ftr-370	2228	8	application	application	NOUN
ftr-370	2228	9	to	to	ADP
ftr-370	2228	10	2009	2009	NUM
ftr-370	2228	11	]	]	PUNCT
ftr-370	2229	1	recent	recent	ADJ
ftr-370	2229	2	developments	development	NOUN
ftr-370	2229	3	in	in	ADP
ftr-370	2229	4	federal	federal	ADJ
ftr-370	2229	5	income	income	NOUN
ftr-370	2229	6	taxation	taxation	NOUN
ftr-370	2229	7	379	379	NUM
ftr-370	2229	8	partnerships	partnership	NOUN
ftr-370	2229	9	,	,	PUNCT
ftr-370	2229	10	73	73	NUM
ftr-370	2229	11	.	.	PUNCT
ftr-370	2230	1	f.r	f.r	X
ftr-370	2230	2	.	.	PROPN
ftr-370	2231	1	64903	64903	NUM
ftr-370	2231	2	(	(	PUNCT
ftr-370	2231	3	10/31/08	10/31/08	NUM
ftr-370	2231	4	)	)	PUNCT
ftr-370	2231	5	.	.	PUNCT
ftr-370	2232	1	as	as	SCONJ
ftr-370	2232	2	amended	amend	VERB
ftr-370	2232	3	by	by	ADP
ftr-370	2232	4	the	the	DET
ftr-370	2232	5	american	american	PROPN
ftr-370	2232	6	jobs	jobs	PROPN
ftr-370	2232	7	creation	creation	PROPN
ftr-370	2232	8	act	act	NOUN
ftr-370	2232	9	of	of	ADP
ftr-370	2232	10	2004	2004	NUM
ftr-370	2232	11	,	,	PUNCT
ftr-370	2232	12	§	§	PROPN
ftr-370	2232	13	108(e)(8	108(e)(8	NUM
ftr-370	2232	14	)	)	PUNCT
ftr-370	2232	15	provides	provide	VERB
ftr-370	2232	16	that	that	PRON
ftr-370	2232	17	for	for	ADP
ftr-370	2232	18	purposes	purpose	NOUN
ftr-370	2232	19	of	of	ADP
ftr-370	2232	20	determining	determine	VERB
ftr-370	2232	21	cod	cod	NOUN
ftr-370	2232	22	income	income	NOUN
ftr-370	2232	23	of	of	ADP
ftr-370	2232	24	a	a	DET
ftr-370	2232	25	partnership	partnership	NOUN
ftr-370	2232	26	,	,	PUNCT
ftr-370	2232	27	if	if	SCONJ
ftr-370	2232	28	debtor	debtor	NOUN
ftr-370	2232	29	partnership	partnership	NOUN
ftr-370	2232	30	transfers	transfer	VERB
ftr-370	2232	31	a	a	DET
ftr-370	2232	32	capital	capital	NOUN
ftr-370	2232	33	or	or	CCONJ
ftr-370	2232	34	profits	profit	VERB
ftr-370	2232	35	interest	interest	NOUN
ftr-370	2232	36	to	to	ADP
ftr-370	2232	37	a	a	DET
ftr-370	2232	38	creditor	creditor	NOUN
ftr-370	2232	39	in	in	ADP
ftr-370	2232	40	satisfaction	satisfaction	NOUN
ftr-370	2232	41	of	of	ADP
ftr-370	2232	42	either	either	PRON
ftr-370	2232	43	recourse	recourse	NOUN
ftr-370	2232	44	or	or	CCONJ
ftr-370	2232	45	nonrecourse	nonrecourse	NOUN
ftr-370	2232	46	partnership	partnership	NOUN
ftr-370	2232	47	debt	debt	NOUN
ftr-370	2232	48	the	the	DET
ftr-370	2232	49	partnership	partnership	NOUN
ftr-370	2232	50	is	be	AUX
ftr-370	2232	51	treated	treat	VERB
ftr-370	2232	52	as	as	ADP
ftr-370	2232	53	having	having	AUX
ftr-370	2232	54	satisfied	satisfy	VERB
ftr-370	2232	55	the	the	DET
ftr-370	2232	56	debt	debt	NOUN
ftr-370	2232	57	with	with	ADP
ftr-370	2232	58	an	an	DET
ftr-370	2232	59	amount	amount	NOUN
ftr-370	2232	60	of	of	ADP
ftr-370	2232	61	money	money	NOUN
ftr-370	2232	62	equal	equal	ADJ
ftr-370	2232	63	to	to	ADP
ftr-370	2232	64	the	the	DET
ftr-370	2232	65	fair	fair	ADJ
ftr-370	2232	66	market	market	NOUN
ftr-370	2232	67	value	value	NOUN
ftr-370	2232	68	of	of	ADP
ftr-370	2232	69	the	the	DET
ftr-370	2232	70	interest	interest	NOUN
ftr-370	2232	71	.	.	PUNCT
ftr-370	2233	1	any	any	DET
ftr-370	2233	2	cod	cod	NOUN
ftr-370	2233	3	income	income	NOUN
ftr-370	2233	4	recognized	recognize	VERB
ftr-370	2233	5	under	under	ADP
ftr-370	2233	6	§	§	PROPN
ftr-370	2233	7	108(e)(8	108(e)(8	NUM
ftr-370	2233	8	)	)	PUNCT
ftr-370	2233	9	passes	pass	VERB
ftr-370	2233	10	through	through	ADP
ftr-370	2233	11	to	to	ADP
ftr-370	2233	12	the	the	DET
ftr-370	2233	13	partners	partner	NOUN
ftr-370	2233	14	immediately	immediately	ADV
ftr-370	2233	15	before	before	ADP
ftr-370	2233	16	the	the	DET
ftr-370	2233	17	discharge	discharge	NOUN
ftr-370	2233	18	.	.	PUNCT
ftr-370	2234	1	prop	prop	NOUN
ftr-370	2234	2	.	.	PUNCT
ftr-370	2235	1	reg	reg	PROPN
ftr-370	2235	2	.	.	PUNCT
ftr-370	2236	1	§	§	PROPN
ftr-370	2236	2	1.108	1.108	NUM
ftr-370	2236	3	-	-	SYM
ftr-370	2236	4	8	8	NUM
ftr-370	2236	5	would	would	AUX
ftr-370	2236	6	provide	provide	VERB
ftr-370	2236	7	that	that	PRON
ftr-370	2236	8	for	for	ADP
ftr-370	2236	9	purposes	purpose	NOUN
ftr-370	2236	10	of	of	ADP
ftr-370	2236	11	§	§	PROPN
ftr-370	2236	12	108(e)(8	108(e)(8	NUM
ftr-370	2236	13	)	)	PUNCT
ftr-370	2236	14	,	,	PUNCT
ftr-370	2236	15	the	the	DET
ftr-370	2236	16	fair	fair	ADJ
ftr-370	2236	17	market	market	NOUN
ftr-370	2236	18	value	value	NOUN
ftr-370	2236	19	of	of	ADP
ftr-370	2236	20	a	a	DET
ftr-370	2236	21	partnership	partnership	NOUN
ftr-370	2236	22	interest	interest	NOUN
ftr-370	2236	23	received	receive	VERB
ftr-370	2236	24	by	by	ADP
ftr-370	2236	25	the	the	DET
ftr-370	2236	26	creditor	creditor	NOUN
ftr-370	2236	27	is	be	AUX
ftr-370	2236	28	the	the	DET
ftr-370	2236	29	liquidation	liquidation	NOUN
ftr-370	2236	30	value	value	NOUN
ftr-370	2236	31	of	of	ADP
ftr-370	2236	32	that	that	DET
ftr-370	2236	33	debt	debt	NOUN
ftr-370	2236	34	-	-	PUNCT
ftr-370	2236	35	for	for	ADP
ftr-370	2236	36	-	-	PUNCT
ftr-370	2236	37	equity	equity	NOUN
ftr-370	2236	38	interest	interest	NOUN
ftr-370	2236	39	,	,	PUNCT
ftr-370	2236	40	if	if	SCONJ
ftr-370	2236	41	:	:	PUNCT
ftr-370	2236	42	(	(	PUNCT
ftr-370	2236	43	1	1	X
ftr-370	2236	44	)	)	PUNCT
ftr-370	2236	45	the	the	DET
ftr-370	2236	46	debtor	debtor	NOUN
ftr-370	2236	47	partnership	partnership	NOUN
ftr-370	2236	48	maintains	maintain	VERB
ftr-370	2236	49	capital	capital	NOUN
ftr-370	2236	50	accounts	account	NOUN
ftr-370	2236	51	in	in	ADP
ftr-370	2236	52	accordance	accordance	NOUN
ftr-370	2236	53	with	with	ADP
ftr-370	2236	54	reg	reg	NOUN
ftr-370	2236	55	.	.	PUNCT
ftr-370	2237	1	§	§	PROPN
ftr-370	2237	2	1.7041(b)(2)(iv	1.7041(b)(2)(iv	NUM
ftr-370	2237	3	)	)	PUNCT
ftr-370	2237	4	,	,	PUNCT
ftr-370	2237	5	(	(	PUNCT
ftr-370	2237	6	2	2	X
ftr-370	2237	7	)	)	PUNCT
ftr-370	2237	8	the	the	DET
ftr-370	2237	9	creditor	creditor	NOUN
ftr-370	2237	10	,	,	PUNCT
ftr-370	2237	11	debtor	debtor	NOUN
ftr-370	2237	12	partnership	partnership	NOUN
ftr-370	2237	13	,	,	PUNCT
ftr-370	2237	14	and	and	CCONJ
ftr-370	2237	15	its	its	PRON
ftr-370	2237	16	partners	partner	NOUN
ftr-370	2237	17	treat	treat	VERB
ftr-370	2237	18	the	the	DET
ftr-370	2237	19	fair	fair	ADJ
ftr-370	2237	20	market	market	NOUN
ftr-370	2237	21	value	value	NOUN
ftr-370	2237	22	of	of	ADP
ftr-370	2237	23	the	the	DET
ftr-370	2237	24	debt	debt	NOUN
ftr-370	2237	25	as	as	ADP
ftr-370	2237	26	equaling	equal	VERB
ftr-370	2237	27	the	the	DET
ftr-370	2237	28	liquidation	liquidation	NOUN
ftr-370	2237	29	value	value	NOUN
ftr-370	2237	30	of	of	ADP
ftr-370	2237	31	the	the	DET
ftr-370	2237	32	partnership	partnership	NOUN
ftr-370	2237	33	interest	interest	NOUN
ftr-370	2237	34	for	for	ADP
ftr-370	2237	35	purposes	purpose	NOUN
ftr-370	2237	36	of	of	ADP
ftr-370	2237	37	determining	determine	VERB
ftr-370	2237	38	the	the	DET
ftr-370	2237	39	tax	tax	NOUN
ftr-370	2237	40	consequences	consequence	NOUN
ftr-370	2237	41	of	of	ADP
ftr-370	2237	42	the	the	DET
ftr-370	2237	43	debt	debt	NOUN
ftr-370	2237	44	-	-	PUNCT
ftr-370	2237	45	for	for	ADP
ftr-370	2237	46	-	-	PUNCT
ftr-370	2237	47	equity	equity	NOUN
ftr-370	2237	48	exchange	exchange	NOUN
ftr-370	2237	49	,	,	PUNCT
ftr-370	2237	50	(	(	PUNCT
ftr-370	2237	51	3	3	X
ftr-370	2237	52	)	)	PUNCT
ftr-370	2237	53	the	the	DET
ftr-370	2237	54	debt	debt	NOUN
ftr-370	2237	55	-	-	PUNCT
ftr-370	2237	56	for	for	ADP
ftr-370	2237	57	-	-	PUNCT
ftr-370	2237	58	equity	equity	NOUN
ftr-370	2237	59	exchange	exchange	NOUN
ftr-370	2237	60	is	be	AUX
ftr-370	2237	61	an	an	DET
ftr-370	2237	62	arm’s	arm’s	NUM
ftr-370	2237	63	-	-	PUNCT
ftr-370	2237	64	length	length	NOUN
ftr-370	2237	65	transaction	transaction	NOUN
ftr-370	2237	66	,	,	PUNCT
ftr-370	2237	67	and	and	CCONJ
ftr-370	2237	68	(	(	PUNCT
ftr-370	2237	69	4	4	X
ftr-370	2237	70	)	)	PUNCT
ftr-370	2237	71	subsequent	subsequent	ADJ
ftr-370	2237	72	to	to	ADP
ftr-370	2237	73	the	the	DET
ftr-370	2237	74	exchange	exchange	NOUN
ftr-370	2237	75	,	,	PUNCT
ftr-370	2237	76	neither	neither	CCONJ
ftr-370	2237	77	the	the	DET
ftr-370	2237	78	partnership	partnership	NOUN
ftr-370	2237	79	redeems	redeem	VERB
ftr-370	2237	80	nor	nor	CCONJ
ftr-370	2237	81	any	any	DET
ftr-370	2237	82	person	person	NOUN
ftr-370	2237	83	related	relate	VERB
ftr-370	2237	84	to	to	ADP
ftr-370	2237	85	the	the	DET
ftr-370	2237	86	partnership	partnership	NOUN
ftr-370	2237	87	purchases	purchase	VERB
ftr-370	2237	88	the	the	DET
ftr-370	2237	89	creditor	creditor	NOUN
ftr-370	2237	90	’s	’s	PART
ftr-370	2237	91	partnership	partnership	NOUN
ftr-370	2237	92	interest	interest	NOUN
ftr-370	2237	93	as	as	ADP
ftr-370	2237	94	part	part	NOUN
ftr-370	2237	95	of	of	ADP
ftr-370	2237	96	a	a	DET
ftr-370	2237	97	plan	plan	NOUN
ftr-370	2237	98	that	that	PRON
ftr-370	2237	99	has	have	VERB
ftr-370	2237	100	as	as	ADP
ftr-370	2237	101	a	a	DET
ftr-370	2237	102	principal	principal	ADJ
ftr-370	2237	103	purpose	purpose	NOUN
ftr-370	2237	104	the	the	DET
ftr-370	2237	105	avoidance	avoidance	NOUN
ftr-370	2237	106	of	of	ADP
ftr-370	2237	107	cod	cod	NOUN
ftr-370	2237	108	income	income	NOUN
ftr-370	2237	109	by	by	ADP
ftr-370	2237	110	the	the	DET
ftr-370	2237	111	partnership	partnership	NOUN
ftr-370	2237	112	.	.	PUNCT
ftr-370	2238	1	if	if	SCONJ
ftr-370	2238	2	these	these	DET
ftr-370	2238	3	conditions	condition	NOUN
ftr-370	2238	4	are	be	AUX
ftr-370	2238	5	not	not	PART
ftr-370	2238	6	satisfied	satisfied	ADJ
ftr-370	2238	7	,	,	PUNCT
ftr-370	2238	8	all	all	PRON
ftr-370	2238	9	of	of	ADP
ftr-370	2238	10	the	the	DET
ftr-370	2238	11	facts	fact	NOUN
ftr-370	2238	12	and	and	CCONJ
ftr-370	2238	13	circumstances	circumstance	NOUN
ftr-370	2238	14	are	be	AUX
ftr-370	2238	15	considered	consider	VERB
ftr-370	2238	16	in	in	ADP
ftr-370	2238	17	determining	determine	VERB
ftr-370	2238	18	the	the	DET
ftr-370	2238	19	fair	fair	ADJ
ftr-370	2238	20	market	market	NOUN
ftr-370	2238	21	value	value	NOUN
ftr-370	2238	22	of	of	ADP
ftr-370	2238	23	the	the	DET
ftr-370	2238	24	debtfor	debtfor	NOUN
ftr-370	2238	25	-	-	PUNCT
ftr-370	2238	26	equity	equity	NOUN
ftr-370	2238	27	interest	interest	NOUN
ftr-370	2238	28	for	for	ADP
ftr-370	2238	29	purposes	purpose	NOUN
ftr-370	2238	30	of	of	ADP
ftr-370	2238	31	applying	apply	VERB
ftr-370	2238	32	§	§	PROPN
ftr-370	2238	33	108(e)(8	108(e)(8	NUM
ftr-370	2238	34	)	)	PUNCT
ftr-370	2238	35	.	.	PUNCT
ftr-370	2239	1	prop	prop	NOUN
ftr-370	2239	2	.	.	PUNCT
ftr-370	2240	1	reg	reg	PROPN
ftr-370	2240	2	.	.	PUNCT
ftr-370	2241	1	§	§	PROPN
ftr-370	2241	2	1.721	1.721	NUM
ftr-370	2241	3	-	-	SYM
ftr-370	2241	4	1(d	1(d	NUM
ftr-370	2241	5	)	)	PUNCT
ftr-370	2241	6	would	would	AUX
ftr-370	2241	7	provide	provide	VERB
ftr-370	2241	8	nonrecognition	nonrecognition	NOUN
ftr-370	2241	9	of	of	ADP
ftr-370	2241	10	loss	loss	NOUN
ftr-370	2241	11	in	in	ADP
ftr-370	2241	12	a	a	DET
ftr-370	2241	13	debt	debt	NOUN
ftr-370	2241	14	-	-	PUNCT
ftr-370	2241	15	for	for	ADP
ftr-370	2241	16	-	-	PUNCT
ftr-370	2241	17	partnership	partnership	NOUN
ftr-370	2241	18	interest	interest	NOUN
ftr-370	2241	19	exchange	exchange	NOUN
ftr-370	2241	20	in	in	ADP
ftr-370	2241	21	which	which	PRON
ftr-370	2241	22	the	the	DET
ftr-370	2241	23	liquidation	liquidation	NOUN
ftr-370	2241	24	value	value	NOUN
ftr-370	2241	25	of	of	ADP
ftr-370	2241	26	the	the	DET
ftr-370	2241	27	partnership	partnership	NOUN
ftr-370	2241	28	interest	interest	NOUN
ftr-370	2241	29	is	be	AUX
ftr-370	2241	30	less	less	ADJ
ftr-370	2241	31	than	than	ADP
ftr-370	2241	32	the	the	DET
ftr-370	2241	33	outstanding	outstanding	ADJ
ftr-370	2241	34	principal	principal	ADJ
ftr-370	2241	35	balance	balance	NOUN
ftr-370	2241	36	of	of	ADP
ftr-370	2241	37	the	the	DET
ftr-370	2241	38	debt	debt	NOUN
ftr-370	2241	39	.	.	PUNCT
ftr-370	2242	1	the	the	DET
ftr-370	2242	2	creditor	creditor	NOUN
ftr-370	2242	3	’s	’s	PART
ftr-370	2242	4	basis	basis	NOUN
ftr-370	2242	5	in	in	ADP
ftr-370	2242	6	the	the	DET
ftr-370	2242	7	partnership	partnership	NOUN
ftr-370	2242	8	is	be	AUX
ftr-370	2242	9	determined	determine	VERB
ftr-370	2242	10	under	under	ADP
ftr-370	2242	11	§	§	PROPN
ftr-370	2242	12	722	722	NUM
ftr-370	2242	13	.	.	PUNCT
ftr-370	2243	1	however	however	ADV
ftr-370	2243	2	,	,	PUNCT
ftr-370	2243	3	the	the	DET
ftr-370	2243	4	proposed	propose	VERB
ftr-370	2243	5	regulations	regulation	NOUN
ftr-370	2243	6	provide	provide	VERB
ftr-370	2243	7	that	that	SCONJ
ftr-370	2243	8	§	§	PROPN
ftr-370	2243	9	721	721	NUM
ftr-370	2243	10	does	do	AUX
ftr-370	2243	11	not	not	PART
ftr-370	2243	12	apply	apply	VERB
ftr-370	2243	13	to	to	ADP
ftr-370	2243	14	the	the	DET
ftr-370	2243	15	transfer	transfer	NOUN
ftr-370	2243	16	of	of	ADP
ftr-370	2243	17	a	a	DET
ftr-370	2243	18	partnership	partnership	NOUN
ftr-370	2243	19	interest	interest	NOUN
ftr-370	2243	20	to	to	ADP
ftr-370	2243	21	a	a	DET
ftr-370	2243	22	creditor	creditor	NOUN
ftr-370	2243	23	in	in	ADP
ftr-370	2243	24	satisfaction	satisfaction	NOUN
ftr-370	2243	25	of	of	ADP
ftr-370	2243	26	a	a	DET
ftr-370	2243	27	partnership	partnership	NOUN
ftr-370	2243	28	’s	’s	PART
ftr-370	2243	29	indebtedness	indebtedness	NOUN
ftr-370	2243	30	for	for	ADP
ftr-370	2243	31	unpaid	unpaid	ADJ
ftr-370	2243	32	rent	rent	NOUN
ftr-370	2243	33	,	,	PUNCT
ftr-370	2243	34	royalties	royalty	NOUN
ftr-370	2243	35	,	,	PUNCT
ftr-370	2243	36	or	or	CCONJ
ftr-370	2243	37	interest	interest	NOUN
ftr-370	2243	38	on	on	ADP
ftr-370	2243	39	indebtedness	indebtedness	NOUN
ftr-370	2243	40	(	(	PUNCT
ftr-370	2243	41	including	include	VERB
ftr-370	2243	42	accrued	accrue	VERB
ftr-370	2243	43	original	original	ADJ
ftr-370	2243	44	issue	issue	NOUN
ftr-370	2243	45	discount	discount	NOUN
ftr-370	2243	46	)	)	PUNCT
ftr-370	2243	47	.	.	PUNCT
ftr-370	2244	1	in	in	ADP
ftr-370	2244	2	addition	addition	NOUN
ftr-370	2244	3	,	,	PUNCT
ftr-370	2244	4	the	the	DET
ftr-370	2244	5	proposed	propose	VERB
ftr-370	2244	6	regulations	regulation	NOUN
ftr-370	2244	7	do	do	AUX
ftr-370	2244	8	not	not	PART
ftr-370	2244	9	supersede	supersede	VERB
ftr-370	2244	10	the	the	DET
ftr-370	2244	11	gain	gain	NOUN
ftr-370	2244	12	recognition	recognition	NOUN
ftr-370	2244	13	rules	rule	NOUN
ftr-370	2244	14	of	of	ADP
ftr-370	2244	15	§	§	PROPN
ftr-370	2244	16	453b	453b	NOUN
ftr-370	2244	17	regarding	regard	VERB
ftr-370	2244	18	dispositions	disposition	NOUN
ftr-370	2244	19	of	of	ADP
ftr-370	2244	20	installment	installment	NOUN
ftr-370	2244	21	obligations	obligation	NOUN
ftr-370	2244	22	.	.	PUNCT
ftr-370	2245	1	the	the	DET
ftr-370	2245	2	proposed	propose	VERB
ftr-370	2245	3	regulations	regulation	NOUN
ftr-370	2245	4	will	will	AUX
ftr-370	2245	5	be	be	AUX
ftr-370	2245	6	effective	effective	ADJ
ftr-370	2245	7	when	when	SCONJ
ftr-370	2245	8	final	final	ADJ
ftr-370	2245	9	regulations	regulation	NOUN
ftr-370	2245	10	are	be	AUX
ftr-370	2245	11	published	publish	VERB
ftr-370	2245	12	in	in	ADP
ftr-370	2245	13	the	the	DET
ftr-370	2245	14	federal	federal	ADJ
ftr-370	2245	15	register	register	NOUN
ftr-370	2245	16	.	.	PUNCT
ftr-370	2246	1	c.	c.	NOUN
ftr-370	2246	2	distributions	distribution	NOUN
ftr-370	2246	3	and	and	CCONJ
ftr-370	2246	4	transactions	transaction	NOUN
ftr-370	2246	5	between	between	ADP
ftr-370	2246	6	the	the	DET
ftr-370	2246	7	partnership	partnership	NOUN
ftr-370	2246	8	and	and	CCONJ
ftr-370	2246	9	partners	partner	NOUN
ftr-370	2246	10	there	there	PRON
ftr-370	2246	11	were	be	VERB
ftr-370	2246	12	no	no	DET
ftr-370	2246	13	significant	significant	ADJ
ftr-370	2246	14	developments	development	NOUN
ftr-370	2246	15	regarding	regard	VERB
ftr-370	2246	16	this	this	DET
ftr-370	2246	17	topic	topic	NOUN
ftr-370	2246	18	during	during	ADP
ftr-370	2246	19	2008	2008	NUM
ftr-370	2246	20	.	.	PUNCT
ftr-370	2247	1	d.	d.	PROPN
ftr-370	2247	2	sales	sale	NOUN
ftr-370	2247	3	of	of	ADP
ftr-370	2247	4	partnership	partnership	NOUN
ftr-370	2247	5	interests	interest	NOUN
ftr-370	2247	6	,	,	PUNCT
ftr-370	2247	7	liquidations	liquidation	NOUN
ftr-370	2247	8	and	and	CCONJ
ftr-370	2247	9	mergers	merger	NOUN
ftr-370	2247	10	there	there	PRON
ftr-370	2247	11	were	be	VERB
ftr-370	2247	12	no	no	DET
ftr-370	2247	13	significant	significant	ADJ
ftr-370	2247	14	developments	development	NOUN
ftr-370	2247	15	regarding	regard	VERB
ftr-370	2247	16	this	this	DET
ftr-370	2247	17	topic	topic	NOUN
ftr-370	2247	18	during	during	ADP
ftr-370	2247	19	2008	2008	NUM
ftr-370	2247	20	.	.	PUNCT
ftr-370	2248	1	380	380	NUM
ftr-370	2248	2	florida	florida	PROPN
ftr-370	2248	3	tax	tax	NOUN
ftr-370	2248	4	review	review	NOUN
ftr-370	2248	5	[	[	X
ftr-370	2248	6	vol	vol	NOUN
ftr-370	2248	7	.	.	PUNCT
ftr-370	2249	1	9	9	NUM
ftr-370	2249	2	:	:	PUNCT
ftr-370	2249	3	si	si	PROPN
ftr-370	2249	4	e.	e.	PROPN
ftr-370	2249	5	inside	inside	PROPN
ftr-370	2249	6	basis	basis	NOUN
ftr-370	2249	7	adjustments	adjustment	NOUN
ftr-370	2249	8	there	there	PRON
ftr-370	2249	9	were	be	VERB
ftr-370	2249	10	no	no	DET
ftr-370	2249	11	significant	significant	ADJ
ftr-370	2249	12	developments	development	NOUN
ftr-370	2249	13	regarding	regard	VERB
ftr-370	2249	14	this	this	DET
ftr-370	2249	15	topic	topic	NOUN
ftr-370	2249	16	during	during	ADP
ftr-370	2249	17	2008	2008	NUM
ftr-370	2249	18	.	.	PUNCT
ftr-370	2250	1	f.	f.	PROPN
ftr-370	2250	2	partnership	partnership	PROPN
ftr-370	2250	3	audit	audit	PROPN
ftr-370	2250	4	rules	rule	VERB
ftr-370	2250	5	1	1	NUM
ftr-370	2250	6	.	.	PUNCT
ftr-370	2250	7	individual	individual	ADJ
ftr-370	2250	8	partners	partner	NOUN
ftr-370	2250	9	’	'	PUNCT
ftr-370	2250	10	reasonable	reasonable	ADJ
ftr-370	2250	11	reliance	reliance	NOUN
ftr-370	2250	12	defenses	defense	NOUN
ftr-370	2250	13	to	to	ADP
ftr-370	2250	14	penalties	penalty	NOUN
ftr-370	2250	15	is	be	AUX
ftr-370	2250	16	not	not	PART
ftr-370	2250	17	part	part	NOUN
ftr-370	2250	18	of	of	ADP
ftr-370	2250	19	tefra	tefra	PROPN
ftr-370	2250	20	partnership	partnership	NOUN
ftr-370	2250	21	proceeding	proceeding	NOUN
ftr-370	2250	22	.	.	PUNCT
ftr-370	2251	1	stobie	stobie	PROPN
ftr-370	2251	2	creek	creek	PROPN
ftr-370	2251	3	investments	investments	PROPN
ftr-370	2251	4	,	,	PUNCT
ftr-370	2251	5	llc	llc	PROPN
ftr-370	2251	6	v.	v.	PROPN
ftr-370	2251	7	united	united	PROPN
ftr-370	2251	8	states	states	PROPN
ftr-370	2251	9	,	,	PUNCT
ftr-370	2251	10	101	101	NUM
ftr-370	2251	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2251	12	2008	2008	NUM
ftr-370	2251	13	-	-	SYM
ftr-370	2251	14	1151	1151	NUM
ftr-370	2251	15	(	(	PUNCT
ftr-370	2251	16	fed	fed	PROPN
ftr-370	2251	17	.	.	PUNCT
ftr-370	2251	18	cl	cl	NOUN
ftr-370	2251	19	.	.	PUNCT
ftr-370	2252	1	3/10/08	3/10/08	NUM
ftr-370	2252	2	)	)	PUNCT
ftr-370	2252	3	.	.	PUNCT
ftr-370	2253	1	the	the	DET
ftr-370	2253	2	court	court	NOUN
ftr-370	2253	3	(	(	PUNCT
ftr-370	2253	4	judge	judge	PROPN
ftr-370	2253	5	miller	miller	PROPN
ftr-370	2253	6	)	)	PUNCT
ftr-370	2253	7	rejected	reject	VERB
ftr-370	2253	8	the	the	DET
ftr-370	2253	9	motion	motion	NOUN
ftr-370	2253	10	of	of	ADP
ftr-370	2253	11	non	non	ADJ
ftr-370	2253	12	-	-	ADJ
ftr-370	2253	13	managing	managing	ADJ
ftr-370	2253	14	members	member	NOUN
ftr-370	2253	15	of	of	ADP
ftr-370	2253	16	a	a	DET
ftr-370	2253	17	family	family	NOUN
ftr-370	2253	18	llc	llc	NOUN
ftr-370	2253	19	to	to	PART
ftr-370	2253	20	assert	assert	VERB
ftr-370	2253	21	jurisdiction	jurisdiction	NOUN
ftr-370	2253	22	to	to	PART
ftr-370	2253	23	hear	hear	VERB
ftr-370	2253	24	individual	individual	ADJ
ftr-370	2253	25	defenses	defense	NOUN
ftr-370	2253	26	to	to	PART
ftr-370	2253	27	accuracy	accuracy	VERB
ftr-370	2253	28	related	relate	VERB
ftr-370	2253	29	penalties	penalty	NOUN
ftr-370	2253	30	based	base	VERB
ftr-370	2253	31	on	on	ADP
ftr-370	2253	32	asserted	assert	VERB
ftr-370	2253	33	reasonable	reasonable	ADJ
ftr-370	2253	34	reliance	reliance	NOUN
ftr-370	2253	35	on	on	ADP
ftr-370	2253	36	the	the	DET
ftr-370	2253	37	advice	advice	NOUN
ftr-370	2253	38	of	of	ADP
ftr-370	2253	39	the	the	DET
ftr-370	2253	40	managing	manage	VERB
ftr-370	2253	41	investment	investment	NOUN
ftr-370	2253	42	advisor	advisor	NOUN
ftr-370	2253	43	member	member	NOUN
ftr-370	2253	44	of	of	ADP
ftr-370	2253	45	the	the	DET
ftr-370	2253	46	llc	llc	PROPN
ftr-370	2253	47	.	.	PUNCT
ftr-370	2254	1	the	the	DET
ftr-370	2254	2	court	court	NOUN
ftr-370	2254	3	held	hold	VERB
ftr-370	2254	4	that	that	SCONJ
ftr-370	2254	5	tefra	tefra	PROPN
ftr-370	2254	6	establishes	establish	VERB
ftr-370	2254	7	a	a	DET
ftr-370	2254	8	two	two	NUM
ftr-370	2254	9	-	-	PUNCT
ftr-370	2254	10	tier	tier	NOUN
ftr-370	2254	11	process	process	NOUN
ftr-370	2254	12	under	under	ADP
ftr-370	2254	13	which	which	PRON
ftr-370	2254	14	the	the	DET
ftr-370	2254	15	court	court	NOUN
ftr-370	2254	16	in	in	ADP
ftr-370	2254	17	the	the	DET
ftr-370	2254	18	partnership	partnership	NOUN
ftr-370	2254	19	proceeding	proceeding	NOUN
ftr-370	2254	20	has	have	VERB
ftr-370	2254	21	jurisdiction	jurisdiction	NOUN
ftr-370	2254	22	to	to	PART
ftr-370	2254	23	consider	consider	VERB
ftr-370	2254	24	whether	whether	SCONJ
ftr-370	2254	25	the	the	DET
ftr-370	2254	26	partnership	partnership	NOUN
ftr-370	2254	27	itself	itself	PRON
ftr-370	2254	28	has	have	VERB
ftr-370	2254	29	a	a	DET
ftr-370	2254	30	reasonable	reasonable	ADJ
ftr-370	2254	31	cause	cause	NOUN
ftr-370	2254	32	defense	defense	NOUN
ftr-370	2254	33	to	to	PART
ftr-370	2254	34	asserted	assert	VERB
ftr-370	2254	35	penalties	penalty	NOUN
ftr-370	2254	36	,	,	PUNCT
ftr-370	2254	37	but	but	CCONJ
ftr-370	2254	38	not	not	PART
ftr-370	2254	39	whether	whether	SCONJ
ftr-370	2254	40	individual	individual	ADJ
ftr-370	2254	41	partners	partner	NOUN
ftr-370	2254	42	can	can	AUX
ftr-370	2254	43	assert	assert	VERB
ftr-370	2254	44	a	a	DET
ftr-370	2254	45	reasonable	reasonable	ADJ
ftr-370	2254	46	cause	cause	NOUN
ftr-370	2254	47	defense	defense	NOUN
ftr-370	2254	48	.	.	PUNCT
ftr-370	2255	1	citing	cite	VERB
ftr-370	2255	2	§	§	PROPN
ftr-370	2255	3	§	§	PROPN
ftr-370	2255	4	6230(c)(1	6230(c)(1	NUM
ftr-370	2255	5	)	)	PUNCT
ftr-370	2255	6	and	and	CCONJ
ftr-370	2255	7	6231(a)(2)(b	6231(a)(2)(b	NUM
ftr-370	2255	8	)	)	PUNCT
ftr-370	2255	9	,	,	PUNCT
ftr-370	2255	10	the	the	DET
ftr-370	2255	11	court	court	NOUN
ftr-370	2255	12	indicated	indicate	VERB
ftr-370	2255	13	that	that	SCONJ
ftr-370	2255	14	individual	individual	ADJ
ftr-370	2255	15	partners	partner	NOUN
ftr-370	2255	16	may	may	AUX
ftr-370	2255	17	challenge	challenge	VERB
ftr-370	2255	18	an	an	DET
ftr-370	2255	19	erroneous	erroneous	ADJ
ftr-370	2255	20	computational	computational	ADJ
ftr-370	2255	21	adjustment	adjustment	NOUN
ftr-370	2255	22	and	and	CCONJ
ftr-370	2255	23	may	may	AUX
ftr-370	2255	24	raise	raise	VERB
ftr-370	2255	25	individual	individual	ADJ
ftr-370	2255	26	defenses	defense	NOUN
ftr-370	2255	27	to	to	ADP
ftr-370	2255	28	penalties	penalty	NOUN
ftr-370	2255	29	in	in	ADP
ftr-370	2255	30	a	a	DET
ftr-370	2255	31	refund	refund	NOUN
ftr-370	2255	32	action	action	NOUN
ftr-370	2255	33	.	.	PUNCT
ftr-370	2256	1	2	2	X
ftr-370	2256	2	.	.	X
ftr-370	2256	3	the	the	DET
ftr-370	2256	4	statute	statute	NOUN
ftr-370	2256	5	of	of	ADP
ftr-370	2256	6	limitations	limitation	NOUN
ftr-370	2256	7	tolls	toll	NOUN
ftr-370	2256	8	for	for	ADP
ftr-370	2256	9	these	these	DET
ftr-370	2256	10	bean	bean	NOUN
ftr-370	2256	11	farmers	farmer	NOUN
ftr-370	2256	12	.	.	PUNCT
ftr-370	2257	1	christopher	christopher	PROPN
ftr-370	2257	2	v.	v.	PROPN
ftr-370	2257	3	commissioner	commissioner	PROPN
ftr-370	2257	4	,	,	PUNCT
ftr-370	2257	5	t.c	t.c	PROPN
ftr-370	2257	6	.	.	PROPN
ftr-370	2257	7	memo	memo	NOUN
ftr-370	2257	8	.	.	PUNCT
ftr-370	2258	1	2008	2008	NUM
ftr-370	2258	2	-	-	SYM
ftr-370	2258	3	80	80	NUM
ftr-370	2258	4	(	(	PUNCT
ftr-370	2258	5	4/2/08	4/2/08	NUM
ftr-370	2258	6	)	)	PUNCT
ftr-370	2258	7	.	.	PUNCT
ftr-370	2259	1	taxpayers	taxpayer	NOUN
ftr-370	2259	2	reported	report	VERB
ftr-370	2259	3	partnership	partnership	NOUN
ftr-370	2259	4	losses	loss	NOUN
ftr-370	2259	5	from	from	ADP
ftr-370	2259	6	an	an	DET
ftr-370	2259	7	investment	investment	NOUN
ftr-370	2259	8	in	in	ADP
ftr-370	2259	9	contra	contra	PROPN
ftr-370	2259	10	costa	costa	PROPN
ftr-370	2259	11	jojoba	jojoba	PROPN
ftr-370	2259	12	research	research	NOUN
ftr-370	2259	13	partners	partner	NOUN
ftr-370	2259	14	in	in	ADP
ftr-370	2259	15	their	their	PRON
ftr-370	2259	16	1983	1983	NUM
ftr-370	2259	17	and	and	CCONJ
ftr-370	2259	18	1985	1985	NUM
ftr-370	2259	19	tax	tax	NOUN
ftr-370	2259	20	years	year	NOUN
ftr-370	2259	21	.	.	PUNCT
ftr-370	2260	1	the	the	DET
ftr-370	2260	2	irs	irs	PROPN
ftr-370	2260	3	sent	send	VERB
ftr-370	2260	4	notices	notice	NOUN
ftr-370	2260	5	of	of	ADP
ftr-370	2260	6	final	final	ADJ
ftr-370	2260	7	partnership	partnership	NOUN
ftr-370	2260	8	administrative	administrative	ADJ
ftr-370	2260	9	adjustment	adjustment	NOUN
ftr-370	2260	10	(	(	PUNCT
ftr-370	2260	11	fppa	fppa	NUM
ftr-370	2260	12	)	)	PUNCT
ftr-370	2260	13	on	on	ADP
ftr-370	2260	14	may	may	PROPN
ftr-370	2260	15	30	30	NUM
ftr-370	2260	16	,	,	PUNCT
ftr-370	2260	17	1989	1989	NUM
ftr-370	2260	18	,	,	PUNCT
ftr-370	2260	19	and	and	CCONJ
ftr-370	2260	20	a	a	DET
ftr-370	2260	21	petition	petition	NOUN
ftr-370	2260	22	was	be	AUX
ftr-370	2260	23	filed	file	VERB
ftr-370	2260	24	by	by	ADP
ftr-370	2260	25	the	the	DET
ftr-370	2260	26	tax	tax	NOUN
ftr-370	2260	27	matters	matter	NOUN
ftr-370	2260	28	partner	partner	NOUN
ftr-370	2260	29	on	on	ADP
ftr-370	2260	30	july	july	PROPN
ftr-370	2260	31	13	13	NUM
ftr-370	2260	32	,	,	PUNCT
ftr-370	2260	33	1989	1989	NUM
ftr-370	2260	34	.	.	PUNCT
ftr-370	2261	1	the	the	DET
ftr-370	2261	2	issuance	issuance	NOUN
ftr-370	2261	3	of	of	ADP
ftr-370	2261	4	an	an	DET
ftr-370	2261	5	fppa	fppa	NOUN
ftr-370	2261	6	suspends	suspend	VERB
ftr-370	2261	7	the	the	DET
ftr-370	2261	8	three	three	NUM
ftr-370	2261	9	-	-	PUNCT
ftr-370	2261	10	year	year	NOUN
ftr-370	2261	11	statute	statute	NOUN
ftr-370	2261	12	of	of	ADP
ftr-370	2261	13	limitations	limitation	NOUN
ftr-370	2261	14	during	during	ADP
ftr-370	2261	15	the	the	DET
ftr-370	2261	16	period	period	NOUN
ftr-370	2261	17	a	a	DET
ftr-370	2261	18	petition	petition	NOUN
ftr-370	2261	19	for	for	ADP
ftr-370	2261	20	judicial	judicial	ADJ
ftr-370	2261	21	review	review	NOUN
ftr-370	2261	22	may	may	AUX
ftr-370	2261	23	be	be	AUX
ftr-370	2261	24	brought	bring	VERB
ftr-370	2261	25	,	,	PUNCT
ftr-370	2261	26	and	and	CCONJ
ftr-370	2261	27	until	until	ADP
ftr-370	2261	28	one	one	NUM
ftr-370	2261	29	-	-	PUNCT
ftr-370	2261	30	year	year	NOUN
ftr-370	2261	31	following	follow	VERB
ftr-370	2261	32	final	final	ADJ
ftr-370	2261	33	decision	decision	NOUN
ftr-370	2261	34	.	.	PUNCT
ftr-370	2262	1	i.r.c	i.r.c	NOUN
ftr-370	2262	2	.	.	PUNCT
ftr-370	2263	1	§	§	PROPN
ftr-370	2263	2	6229(d)(1	6229(d)(1	NUM
ftr-370	2263	3	)	)	PUNCT
ftr-370	2263	4	&	&	CCONJ
ftr-370	2263	5	(	(	PUNCT
ftr-370	2263	6	2	2	NUM
ftr-370	2263	7	)	)	PUNCT
ftr-370	2263	8	.	.	PUNCT
ftr-370	2264	1	the	the	DET
ftr-370	2264	2	tax	tax	NOUN
ftr-370	2264	3	court	court	NOUN
ftr-370	2264	4	entered	enter	VERB
ftr-370	2264	5	a	a	DET
ftr-370	2264	6	decision	decision	NOUN
ftr-370	2264	7	against	against	ADP
ftr-370	2264	8	the	the	DET
ftr-370	2264	9	partnership	partnership	NOUN
ftr-370	2264	10	in	in	ADP
ftr-370	2264	11	april	april	PROPN
ftr-370	2264	12	2005	2005	NUM
ftr-370	2264	13	,	,	PUNCT
ftr-370	2264	14	which	which	PRON
ftr-370	2264	15	was	be	AUX
ftr-370	2264	16	not	not	PART
ftr-370	2264	17	appealed	appeal	VERB
ftr-370	2264	18	and	and	CCONJ
ftr-370	2264	19	became	become	VERB
ftr-370	2264	20	final	final	ADJ
ftr-370	2264	21	in	in	ADP
ftr-370	2264	22	july	july	PROPN
ftr-370	2264	23	2005	2005	NUM
ftr-370	2264	24	.	.	PUNCT
ftr-370	2265	1	thus	thus	ADV
ftr-370	2265	2	,	,	PUNCT
ftr-370	2265	3	the	the	DET
ftr-370	2265	4	statute	statute	NOUN
ftr-370	2265	5	of	of	ADP
ftr-370	2265	6	limitations	limitation	NOUN
ftr-370	2265	7	expired	expire	VERB
ftr-370	2265	8	in	in	ADP
ftr-370	2265	9	july	july	PROPN
ftr-370	2265	10	2006	2006	NUM
ftr-370	2265	11	,	,	PUNCT
ftr-370	2265	12	one	one	NUM
ftr-370	2265	13	-	-	PUNCT
ftr-370	2265	14	year	year	NOUN
ftr-370	2265	15	and	and	CCONJ
ftr-370	2265	16	90	90	NUM
ftr-370	2265	17	days	day	NOUN
ftr-370	2265	18	after	after	ADP
ftr-370	2265	19	the	the	DET
ftr-370	2265	20	partnership	partnership	NOUN
ftr-370	2265	21	level	level	NOUN
ftr-370	2265	22	decision	decision	NOUN
ftr-370	2265	23	.	.	PUNCT
ftr-370	2266	1	an	an	DET
ftr-370	2266	2	individual	individual	ADJ
ftr-370	2266	3	partner	partner	NOUN
ftr-370	2266	4	can	can	AUX
ftr-370	2266	5	not	not	PART
ftr-370	2266	6	challenge	challenge	VERB
ftr-370	2266	7	the	the	DET
ftr-370	2266	8	timeliness	timeliness	NOUN
ftr-370	2266	9	of	of	ADP
ftr-370	2266	10	the	the	DET
ftr-370	2266	11	fppa	fppa	PROPN
ftr-370	2266	12	issued	issue	VERB
ftr-370	2266	13	to	to	ADP
ftr-370	2266	14	the	the	DET
ftr-370	2266	15	partnership	partnership	NOUN
ftr-370	2266	16	.	.	PUNCT
ftr-370	2267	1	notices	notice	NOUN
ftr-370	2267	2	of	of	ADP
ftr-370	2267	3	deficiency	deficiency	NOUN
ftr-370	2267	4	issued	issue	VERB
ftr-370	2267	5	to	to	ADP
ftr-370	2267	6	the	the	DET
ftr-370	2267	7	taxpayers	taxpayer	NOUN
ftr-370	2267	8	on	on	ADP
ftr-370	2267	9	april	april	PROPN
ftr-370	2267	10	17	17	NUM
ftr-370	2267	11	,	,	PUNCT
ftr-370	2267	12	2006	2006	NUM
ftr-370	2267	13	,	,	PUNCT
ftr-370	2267	14	were	be	AUX
ftr-370	2267	15	within	within	ADP
ftr-370	2267	16	the	the	DET
ftr-370	2267	17	statute	statute	NOUN
ftr-370	2267	18	of	of	ADP
ftr-370	2267	19	limitations	limitation	NOUN
ftr-370	2267	20	.	.	PUNCT
ftr-370	2268	1	the	the	DET
ftr-370	2268	2	taxpayers	taxpayer	NOUN
ftr-370	2268	3	were	be	AUX
ftr-370	2268	4	also	also	ADV
ftr-370	2268	5	held	hold	VERB
ftr-370	2268	6	responsible	responsible	ADJ
ftr-370	2268	7	for	for	ADP
ftr-370	2268	8	negligence	negligence	NOUN
ftr-370	2268	9	penalties	penalty	NOUN
ftr-370	2268	10	.	.	PUNCT
ftr-370	2269	1	reliance	reliance	NOUN
ftr-370	2269	2	on	on	ADP
ftr-370	2269	3	assurances	assurance	NOUN
ftr-370	2269	4	of	of	ADP
ftr-370	2269	5	the	the	DET
ftr-370	2269	6	tax	tax	NOUN
ftr-370	2269	7	shelter	shelter	NOUN
ftr-370	2269	8	promoter	promoter	NOUN
ftr-370	2269	9	,	,	PUNCT
ftr-370	2269	10	without	without	ADP
ftr-370	2269	11	further	further	ADJ
ftr-370	2269	12	investigation	investigation	NOUN
ftr-370	2269	13	,	,	PUNCT
ftr-370	2269	14	was	be	AUX
ftr-370	2269	15	rejected	reject	VERB
ftr-370	2269	16	as	as	ADP
ftr-370	2269	17	reasonable	reasonable	ADJ
ftr-370	2269	18	reliance	reliance	NOUN
ftr-370	2269	19	on	on	ADP
ftr-370	2269	20	the	the	DET
ftr-370	2269	21	advice	advice	NOUN
ftr-370	2269	22	of	of	ADP
ftr-370	2269	23	professionals	professional	NOUN
ftr-370	2269	24	.	.	PUNCT
ftr-370	2270	1	the	the	DET
ftr-370	2270	2	taxpayers	taxpayer	NOUN
ftr-370	2270	3	were	be	AUX
ftr-370	2270	4	also	also	ADV
ftr-370	2270	5	subject	subject	ADJ
ftr-370	2270	6	to	to	ADP
ftr-370	2270	7	substantial	substantial	ADJ
ftr-370	2270	8	understatement	understatement	NOUN
ftr-370	2270	9	penalties	penalty	NOUN
ftr-370	2270	10	related	relate	VERB
ftr-370	2270	11	to	to	ADP
ftr-370	2270	12	the	the	DET
ftr-370	2270	13	partnership	partnership	NOUN
ftr-370	2270	14	deductions	deduction	NOUN
ftr-370	2270	15	.	.	PUNCT
ftr-370	2271	1	2009	2009	NUM
ftr-370	2271	2	]	]	PUNCT
ftr-370	2271	3	recent	recent	ADJ
ftr-370	2271	4	developments	development	NOUN
ftr-370	2271	5	in	in	ADP
ftr-370	2271	6	federal	federal	ADJ
ftr-370	2271	7	income	income	NOUN
ftr-370	2271	8	taxation	taxation	NOUN
ftr-370	2271	9	381	381	NUM
ftr-370	2271	10	3	3	NUM
ftr-370	2271	11	.	.	PUNCT
ftr-370	2272	1	the	the	DET
ftr-370	2272	2	partner	partner	NOUN
ftr-370	2272	3	was	be	AUX
ftr-370	2272	4	a	a	DET
ftr-370	2272	5	party	party	NOUN
ftr-370	2272	6	to	to	ADP
ftr-370	2272	7	a	a	DET
ftr-370	2272	8	proceeding	proceeding	NOUN
ftr-370	2272	9	he	he	PRON
ftr-370	2272	10	did	do	AUX
ftr-370	2272	11	n’t	not	PART
ftr-370	2272	12	know	know	VERB
ftr-370	2272	13	about	about	ADP
ftr-370	2272	14	.	.	PUNCT
ftr-370	2273	1	kimball	kimball	PROPN
ftr-370	2273	2	v.	v.	PROPN
ftr-370	2273	3	commissioner	commissioner	PROPN
ftr-370	2273	4	,	,	PUNCT
ftr-370	2273	5	t.c	t.c	PROPN
ftr-370	2273	6	.	.	PROPN
ftr-370	2273	7	memo	memo	NOUN
ftr-370	2273	8	.	.	PUNCT
ftr-370	2274	1	2008	2008	NUM
ftr-370	2274	2	-	-	SYM
ftr-370	2274	3	78	78	NUM
ftr-370	2274	4	(	(	PUNCT
ftr-370	2274	5	4/1/08	4/1/08	NUM
ftr-370	2274	6	)	)	PUNCT
ftr-370	2274	7	.	.	PUNCT
ftr-370	2275	1	taxpayer	taxpayer	NOUN
ftr-370	2275	2	disputed	dispute	VERB
ftr-370	2275	3	liabilities	liability	NOUN
ftr-370	2275	4	for	for	ADP
ftr-370	2275	5	additional	additional	ADJ
ftr-370	2275	6	interest	interest	NOUN
ftr-370	2275	7	in	in	ADP
ftr-370	2275	8	tax	tax	NOUN
ftr-370	2275	9	motivated	motivate	VERB
ftr-370	2275	10	transactions	transaction	NOUN
ftr-370	2275	11	in	in	ADP
ftr-370	2275	12	a	a	DET
ftr-370	2275	13	collection	collection	NOUN
ftr-370	2275	14	due	due	ADJ
ftr-370	2275	15	process	process	NOUN
ftr-370	2275	16	hearing	hearing	NOUN
ftr-370	2275	17	.	.	PUNCT
ftr-370	2276	1	the	the	DET
ftr-370	2276	2	tax	tax	NOUN
ftr-370	2276	3	court	court	NOUN
ftr-370	2276	4	(	(	PUNCT
ftr-370	2276	5	judge	judge	NOUN
ftr-370	2276	6	haines	haine	NOUN
ftr-370	2276	7	)	)	PUNCT
ftr-370	2276	8	held	hold	VERB
ftr-370	2276	9	that	that	SCONJ
ftr-370	2276	10	since	since	SCONJ
ftr-370	2276	11	the	the	DET
ftr-370	2276	12	taxpayers	taxpayer	NOUN
ftr-370	2276	13	had	have	AUX
ftr-370	2276	14	not	not	PART
ftr-370	2276	15	received	receive	VERB
ftr-370	2276	16	a	a	DET
ftr-370	2276	17	notice	notice	NOUN
ftr-370	2276	18	of	of	ADP
ftr-370	2276	19	deficiency	deficiency	NOUN
ftr-370	2276	20	or	or	CCONJ
ftr-370	2276	21	other	other	ADJ
ftr-370	2276	22	opportunity	opportunity	NOUN
ftr-370	2276	23	to	to	PART
ftr-370	2276	24	dispute	dispute	VERB
ftr-370	2276	25	the	the	DET
ftr-370	2276	26	tax	tax	NOUN
ftr-370	2276	27	for	for	ADP
ftr-370	2276	28	the	the	DET
ftr-370	2276	29	interest	interest	NOUN
ftr-370	2276	30	increase	increase	VERB
ftr-370	2276	31	the	the	DET
ftr-370	2276	32	tax	tax	NOUN
ftr-370	2276	33	court	court	NOUN
ftr-370	2276	34	would	would	AUX
ftr-370	2276	35	review	review	VERB
ftr-370	2276	36	the	the	DET
ftr-370	2276	37	case	case	NOUN
ftr-370	2276	38	de	de	ADP
ftr-370	2276	39	novo	novo	NOUN
ftr-370	2276	40	.	.	PUNCT
ftr-370	2277	1	however	however	ADV
ftr-370	2277	2	,	,	PUNCT
ftr-370	2277	3	the	the	DET
ftr-370	2277	4	court	court	NOUN
ftr-370	2277	5	held	hold	VERB
ftr-370	2277	6	that	that	SCONJ
ftr-370	2277	7	the	the	DET
ftr-370	2277	8	taxpayers	taxpayer	NOUN
ftr-370	2277	9	were	be	AUX
ftr-370	2277	10	liable	liable	ADJ
ftr-370	2277	11	for	for	ADP
ftr-370	2277	12	the	the	DET
ftr-370	2277	13	increased	increase	VERB
ftr-370	2277	14	interest	interest	NOUN
ftr-370	2277	15	.	.	PUNCT
ftr-370	2278	1	even	even	ADV
ftr-370	2278	2	if	if	SCONJ
ftr-370	2278	3	the	the	DET
ftr-370	2278	4	tax	tax	NOUN
ftr-370	2278	5	matters	matter	NOUN
ftr-370	2278	6	partner	partner	NOUN
ftr-370	2278	7	failed	fail	VERB
ftr-370	2278	8	to	to	PART
ftr-370	2278	9	notify	notify	VERB
ftr-370	2278	10	the	the	DET
ftr-370	2278	11	taxpayer	taxpayer	NOUN
ftr-370	2278	12	partner	partner	NOUN
ftr-370	2278	13	of	of	ADP
ftr-370	2278	14	the	the	DET
ftr-370	2278	15	partnership	partnership	NOUN
ftr-370	2278	16	proceedings	proceeding	NOUN
ftr-370	2278	17	(	(	PUNCT
ftr-370	2278	18	although	although	SCONJ
ftr-370	2278	19	the	the	DET
ftr-370	2278	20	court	court	NOUN
ftr-370	2278	21	was	be	AUX
ftr-370	2278	22	satisfied	satisfied	ADJ
ftr-370	2278	23	that	that	SCONJ
ftr-370	2278	24	the	the	DET
ftr-370	2278	25	taxpayer	taxpayer	NOUN
ftr-370	2278	26	was	be	AUX
ftr-370	2278	27	notified	notify	VERB
ftr-370	2278	28	)	)	PUNCT
ftr-370	2278	29	,	,	PUNCT
ftr-370	2278	30	the	the	DET
ftr-370	2278	31	partner	partner	NOUN
ftr-370	2278	32	is	be	AUX
ftr-370	2278	33	a	a	DET
ftr-370	2278	34	party	party	NOUN
ftr-370	2278	35	to	to	ADP
ftr-370	2278	36	those	those	DET
ftr-370	2278	37	proceedings	proceeding	NOUN
ftr-370	2278	38	,	,	PUNCT
ftr-370	2278	39	which	which	PRON
ftr-370	2278	40	remain	remain	VERB
ftr-370	2278	41	applicable	applicable	ADJ
ftr-370	2278	42	to	to	ADP
ftr-370	2278	43	the	the	DET
ftr-370	2278	44	partner	partner	NOUN
ftr-370	2278	45	.	.	PUNCT
ftr-370	2279	1	enhanced	enhance	VERB
ftr-370	2279	2	interest	interest	NOUN
ftr-370	2279	3	under	under	ADP
ftr-370	2279	4	§	§	PROPN
ftr-370	2279	5	6621(c	6621(c	NOUN
ftr-370	2279	6	)	)	PUNCT
ftr-370	2279	7	is	be	AUX
ftr-370	2279	8	a	a	DET
ftr-370	2279	9	partnership	partnership	NOUN
ftr-370	2279	10	level	level	NOUN
ftr-370	2279	11	item	item	NOUN
ftr-370	2279	12	so	so	SCONJ
ftr-370	2279	13	the	the	DET
ftr-370	2279	14	tax	tax	NOUN
ftr-370	2279	15	court	court	NOUN
ftr-370	2279	16	has	have	VERB
ftr-370	2279	17	limited	limit	VERB
ftr-370	2279	18	jurisdiction	jurisdiction	NOUN
ftr-370	2279	19	to	to	PART
ftr-370	2279	20	reconsider	reconsider	VERB
ftr-370	2279	21	the	the	DET
ftr-370	2279	22	item	item	NOUN
ftr-370	2279	23	outside	outside	ADP
ftr-370	2279	24	of	of	ADP
ftr-370	2279	25	the	the	DET
ftr-370	2279	26	partnership	partnership	NOUN
ftr-370	2279	27	level	level	NOUN
ftr-370	2279	28	proceeding	proceeding	NOUN
ftr-370	2279	29	.	.	PUNCT
ftr-370	2280	1	see	see	VERB
ftr-370	2280	2	river	river	NOUN
ftr-370	2280	3	city	city	NOUN
ftr-370	2280	4	ranches	ranch	VERB
ftr-370	2280	5	#	#	SYM
ftr-370	2280	6	1	1	NUM
ftr-370	2280	7	ltd	ltd	PROPN
ftr-370	2280	8	.	.	PROPN
ftr-370	2281	1	v.	v.	PROPN
ftr-370	2281	2	commissioner	commissioner	PROPN
ftr-370	2281	3	,	,	PUNCT
ftr-370	2281	4	401	401	NUM
ftr-370	2281	5	f.3d	f.3d	NUM
ftr-370	2281	6	1136	1136	NUM
ftr-370	2281	7	(	(	PUNCT
ftr-370	2281	8	9th	9th	ADJ
ftr-370	2281	9	cir	cir	NOUN
ftr-370	2281	10	.	.	PROPN
ftr-370	2281	11	2005	2005	NUM
ftr-370	2281	12	)	)	PUNCT
ftr-370	2281	13	.	.	PUNCT
ftr-370	2282	1	the	the	DET
ftr-370	2282	2	determination	determination	NOUN
ftr-370	2282	3	in	in	ADP
ftr-370	2282	4	the	the	DET
ftr-370	2282	5	partnership	partnership	NOUN
ftr-370	2282	6	proceeding	proceed	VERB
ftr-370	2282	7	that	that	SCONJ
ftr-370	2282	8	the	the	DET
ftr-370	2282	9	transaction	transaction	NOUN
ftr-370	2282	10	lacked	lack	VERB
ftr-370	2282	11	economic	economic	ADJ
ftr-370	2282	12	substance	substance	NOUN
ftr-370	2282	13	was	be	AUX
ftr-370	2282	14	sufficient	sufficient	ADJ
ftr-370	2282	15	to	to	PART
ftr-370	2282	16	establish	establish	VERB
ftr-370	2282	17	that	that	SCONJ
ftr-370	2282	18	the	the	DET
ftr-370	2282	19	transaction	transaction	NOUN
ftr-370	2282	20	was	be	AUX
ftr-370	2282	21	tax	tax	NOUN
ftr-370	2282	22	motivated	motivated	ADJ
ftr-370	2282	23	and	and	CCONJ
ftr-370	2282	24	thus	thus	ADV
ftr-370	2282	25	the	the	DET
ftr-370	2282	26	enhanced	enhanced	ADJ
ftr-370	2282	27	interest	interest	NOUN
ftr-370	2282	28	was	be	AUX
ftr-370	2282	29	appropriate	appropriate	ADJ
ftr-370	2282	30	.	.	PUNCT
ftr-370	2283	1	the	the	DET
ftr-370	2283	2	taxpayer	taxpayer	NOUN
ftr-370	2283	3	was	be	AUX
ftr-370	2283	4	also	also	ADV
ftr-370	2283	5	assessed	assess	VERB
ftr-370	2283	6	a	a	DET
ftr-370	2283	7	failure	failure	NOUN
ftr-370	2283	8	to	to	PART
ftr-370	2283	9	pay	pay	VERB
ftr-370	2283	10	penalty	penalty	NOUN
ftr-370	2283	11	for	for	ADP
ftr-370	2283	12	delayed	delay	VERB
ftr-370	2283	13	payment	payment	NOUN
ftr-370	2283	14	of	of	ADP
ftr-370	2283	15	the	the	DET
ftr-370	2283	16	deficiency	deficiency	NOUN
ftr-370	2283	17	.	.	PUNCT
ftr-370	2284	1	4	4	X
ftr-370	2284	2	.	.	X
ftr-370	2284	3	another	another	DET
ftr-370	2284	4	reason	reason	NOUN
ftr-370	2284	5	to	to	PART
ftr-370	2284	6	not	not	PART
ftr-370	2284	7	just	just	ADV
ftr-370	2284	8	sit	sit	VERB
ftr-370	2284	9	back	back	ADV
ftr-370	2284	10	and	and	CCONJ
ftr-370	2284	11	let	let	VERB
ftr-370	2284	12	the	the	DET
ftr-370	2284	13	tmp	tmp	NOUN
ftr-370	2284	14	handle	handle	VERB
ftr-370	2284	15	the	the	DET
ftr-370	2284	16	tefra	tefra	ADJ
ftr-370	2284	17	audit	audit	NOUN
ftr-370	2284	18	.	.	PUNCT
ftr-370	2285	1	prati	prati	PROPN
ftr-370	2285	2	v.	v.	PROPN
ftr-370	2285	3	united	united	PROPN
ftr-370	2285	4	states	states	PROPN
ftr-370	2285	5	,	,	PUNCT
ftr-370	2285	6	81	81	NUM
ftr-370	2285	7	fed	feed	VERB
ftr-370	2285	8	.	.	PUNCT
ftr-370	2286	1	cl	cl	NOUN
ftr-370	2286	2	.	.	PUNCT
ftr-370	2287	1	422	422	NUM
ftr-370	2287	2	(	(	PUNCT
ftr-370	2287	3	4/16/08	4/16/08	NUM
ftr-370	2287	4	,	,	PUNCT
ftr-370	2287	5	reconsideration	reconsideration	NOUN
ftr-370	2287	6	denied	deny	VERB
ftr-370	2287	7	,	,	PUNCT
ftr-370	2287	8	82	82	NUM
ftr-370	2287	9	fed	feed	VERB
ftr-370	2287	10	.	.	PUNCT
ftr-370	2288	1	cl	cl	NOUN
ftr-370	2288	2	.	.	PUNCT
ftr-370	2289	1	373	373	NUM
ftr-370	2289	2	(	(	PUNCT
ftr-370	2289	3	7/1/08	7/1/08	NOUN
ftr-370	2289	4	)	)	PUNCT
ftr-370	2289	5	)	)	PUNCT
ftr-370	2289	6	.	.	PUNCT
ftr-370	2290	1	section	section	NOUN
ftr-370	2290	2	7422(h	7422(h	NUM
ftr-370	2290	3	)	)	PUNCT
ftr-370	2290	4	bars	bar	VERB
ftr-370	2290	5	partners	partner	NOUN
ftr-370	2290	6	who	who	PRON
ftr-370	2290	7	did	do	AUX
ftr-370	2290	8	not	not	PART
ftr-370	2290	9	participate	participate	VERB
ftr-370	2290	10	in	in	ADP
ftr-370	2290	11	a	a	DET
ftr-370	2290	12	tefra	tefra	PROPN
ftr-370	2290	13	partnership	partnership	NOUN
ftr-370	2290	14	audit	audit	NOUN
ftr-370	2290	15	proceeding	proceeding	NOUN
ftr-370	2290	16	,	,	PUNCT
ftr-370	2290	17	but	but	CCONJ
ftr-370	2290	18	signed	sign	VERB
ftr-370	2290	19	forms	form	NOUN
ftr-370	2290	20	870	870	NUM
ftr-370	2290	21	-	-	PUNCT
ftr-370	2290	22	ad	ad	NOUN
ftr-370	2290	23	in	in	ADP
ftr-370	2290	24	connection	connection	NOUN
ftr-370	2290	25	with	with	ADP
ftr-370	2290	26	that	that	DET
ftr-370	2290	27	proceeding	proceeding	NOUN
ftr-370	2290	28	,	,	PUNCT
ftr-370	2290	29	from	from	ADP
ftr-370	2290	30	pursuing	pursue	VERB
ftr-370	2290	31	refund	refund	NOUN
ftr-370	2290	32	claims	claim	NOUN
ftr-370	2290	33	challenging	challenge	VERB
ftr-370	2290	34	timeliness	timeliness	NOUN
ftr-370	2290	35	of	of	ADP
ftr-370	2290	36	assessments	assessment	NOUN
ftr-370	2290	37	arising	arise	VERB
ftr-370	2290	38	from	from	ADP
ftr-370	2290	39	the	the	DET
ftr-370	2290	40	tefra	tefra	PROPN
ftr-370	2290	41	partnership	partnership	NOUN
ftr-370	2290	42	audit	audit	PROPN
ftr-370	2290	43	proceeding	proceeding	NOUN
ftr-370	2290	44	that	that	PRON
ftr-370	2290	45	were	be	AUX
ftr-370	2290	46	made	make	VERB
ftr-370	2290	47	more	more	ADJ
ftr-370	2290	48	than	than	ADP
ftr-370	2290	49	three	three	NUM
ftr-370	2290	50	years	year	NOUN
ftr-370	2290	51	after	after	SCONJ
ftr-370	2290	52	the	the	DET
ftr-370	2290	53	partnership	partnership	NOUN
ftr-370	2290	54	filed	file	VERB
ftr-370	2290	55	its	its	PRON
ftr-370	2290	56	tax	tax	NOUN
ftr-370	2290	57	return	return	NOUN
ftr-370	2290	58	.	.	PUNCT
ftr-370	2291	1	(	(	PUNCT
ftr-370	2291	2	note	note	VERB
ftr-370	2291	3	that	that	SCONJ
ftr-370	2291	4	§	§	PROPN
ftr-370	2291	5	6229(d	6229(d	NOUN
ftr-370	2291	6	)	)	PUNCT
ftr-370	2291	7	suspends	suspend	VERB
ftr-370	2291	8	that	that	DET
ftr-370	2291	9	statute	statute	NOUN
ftr-370	2291	10	of	of	ADP
ftr-370	2291	11	limitations	limitation	NOUN
ftr-370	2291	12	upon	upon	SCONJ
ftr-370	2291	13	issuance	issuance	NOUN
ftr-370	2291	14	of	of	ADP
ftr-370	2291	15	a	a	DET
ftr-370	2291	16	fpaa	fpaa	NOUN
ftr-370	2291	17	.	.	PUNCT
ftr-370	2291	18	)	)	PUNCT
ftr-370	2292	1	pursuant	pursuant	ADJ
ftr-370	2292	2	to	to	ADP
ftr-370	2292	3	§	§	PROPN
ftr-370	2292	4	6229(a	6229(a	NUM
ftr-370	2292	5	)	)	PUNCT
ftr-370	2292	6	,	,	PUNCT
ftr-370	2292	7	the	the	DET
ftr-370	2292	8	statute	statute	NOUN
ftr-370	2292	9	of	of	ADP
ftr-370	2292	10	limitations	limitation	NOUN
ftr-370	2292	11	on	on	ADP
ftr-370	2292	12	adjustments	adjustment	NOUN
ftr-370	2292	13	to	to	ADP
ftr-370	2292	14	partnership	partnership	NOUN
ftr-370	2292	15	items	item	NOUN
ftr-370	2292	16	is	be	AUX
ftr-370	2292	17	itself	itself	PRON
ftr-370	2292	18	a	a	DET
ftr-370	2292	19	partnership	partnership	NOUN
ftr-370	2292	20	item	item	NOUN
ftr-370	2292	21	(	(	PUNCT
ftr-370	2292	22	the	the	DET
ftr-370	2292	23	statute	statute	NOUN
ftr-370	2292	24	of	of	ADP
ftr-370	2292	25	limitations	limitation	NOUN
ftr-370	2292	26	on	on	ADP
ftr-370	2292	27	an	an	DET
ftr-370	2292	28	affected	affect	VERB
ftr-370	2292	29	item	item	NOUN
ftr-370	2292	30	is	be	AUX
ftr-370	2292	31	partner	partner	NOUN
ftr-370	2292	32	specific	specific	ADJ
ftr-370	2292	33	)	)	PUNCT
ftr-370	2292	34	.	.	PUNCT
ftr-370	2293	1	a	a	DET
ftr-370	2293	2	determination	determination	NOUN
ftr-370	2293	3	of	of	ADP
ftr-370	2293	4	the	the	DET
ftr-370	2293	5	timeliness	timeliness	NOUN
ftr-370	2293	6	of	of	ADP
ftr-370	2293	7	the	the	DET
ftr-370	2293	8	assessment	assessment	NOUN
ftr-370	2293	9	would	would	AUX
ftr-370	2293	10	affect	affect	VERB
ftr-370	2293	11	the	the	DET
ftr-370	2293	12	assessment	assessment	NOUN
ftr-370	2293	13	for	for	ADP
ftr-370	2293	14	all	all	DET
ftr-370	2293	15	partners	partner	NOUN
ftr-370	2293	16	and	and	CCONJ
ftr-370	2293	17	thus	thus	ADV
ftr-370	2293	18	is	be	AUX
ftr-370	2293	19	a	a	DET
ftr-370	2293	20	partnership	partnership	NOUN
ftr-370	2293	21	-	-	PUNCT
ftr-370	2293	22	level	level	NOUN
ftr-370	2293	23	determination	determination	NOUN
ftr-370	2293	24	,	,	PUNCT
ftr-370	2293	25	not	not	PART
ftr-370	2293	26	an	an	DET
ftr-370	2293	27	affected	affected	ADJ
ftr-370	2293	28	item	item	NOUN
ftr-370	2293	29	determination	determination	NOUN
ftr-370	2293	30	.	.	PUNCT
ftr-370	2294	1	5	5	X
ftr-370	2294	2	.	.	X
ftr-370	2294	3	proof	proof	NOUN
ftr-370	2294	4	of	of	ADP
ftr-370	2294	5	mailing	mail	VERB
ftr-370	2294	6	suffices	suffice	NOUN
ftr-370	2294	7	.	.	PUNCT
ftr-370	2295	1	proof	proof	NOUN
ftr-370	2295	2	of	of	ADP
ftr-370	2295	3	actual	actual	ADJ
ftr-370	2295	4	receipt	receipt	NOUN
ftr-370	2295	5	is	be	AUX
ftr-370	2295	6	not	not	PART
ftr-370	2295	7	necessary	necessary	ADJ
ftr-370	2295	8	.	.	PUNCT
ftr-370	2296	1	mcclaskey	mcclaskey	PROPN
ftr-370	2296	2	v.	v.	ADP
ftr-370	2296	3	commissioner	commissioner	PROPN
ftr-370	2296	4	,	,	PUNCT
ftr-370	2296	5	t.c	t.c	PROPN
ftr-370	2296	6	.	.	PROPN
ftr-370	2296	7	memo	memo	NOUN
ftr-370	2296	8	.	.	PUNCT
ftr-370	2297	1	2008	2008	NUM
ftr-370	2297	2	-	-	SYM
ftr-370	2297	3	147	147	NUM
ftr-370	2297	4	(	(	PUNCT
ftr-370	2297	5	6/9/08	6/9/08	NUM
ftr-370	2297	6	)	)	PUNCT
ftr-370	2297	7	.	.	PUNCT
ftr-370	2298	1	proof	proof	NOUN
ftr-370	2298	2	of	of	ADP
ftr-370	2298	3	mailing	mailing	NOUN
ftr-370	2298	4	of	of	ADP
ftr-370	2298	5	notice	notice	NOUN
ftr-370	2298	6	of	of	ADP
ftr-370	2298	7	beginning	beginning	NOUN
ftr-370	2298	8	of	of	ADP
ftr-370	2298	9	partnership	partnership	NOUN
ftr-370	2298	10	administrative	administrative	ADJ
ftr-370	2298	11	proceeding	proceeding	PROPN
ftr-370	2298	12	(	(	PUNCT
ftr-370	2298	13	nbap	nbap	ADV
ftr-370	2298	14	)	)	PUNCT
ftr-370	2298	15	and	and	CCONJ
ftr-370	2298	16	final	final	ADJ
ftr-370	2298	17	partnership	partnership	NOUN
ftr-370	2298	18	administrative	administrative	ADJ
ftr-370	2298	19	adjustment	adjustment	NOUN
ftr-370	2298	20	(	(	PUNCT
ftr-370	2298	21	fppa	fppa	NUM
ftr-370	2298	22	)	)	PUNCT
ftr-370	2298	23	is	be	AUX
ftr-370	2298	24	sufficient	sufficient	ADJ
ftr-370	2298	25	to	to	PART
ftr-370	2298	26	prevent	prevent	VERB
ftr-370	2298	27	a	a	DET
ftr-370	2298	28	partner	partner	NOUN
ftr-370	2298	29	from	from	ADP
ftr-370	2298	30	treating	treat	VERB
ftr-370	2298	31	an	an	DET
ftr-370	2298	32	item	item	NOUN
ftr-370	2298	33	as	as	ADP
ftr-370	2298	34	requiring	require	VERB
ftr-370	2298	35	partner	partner	NOUN
ftr-370	2298	36	level	level	NOUN
ftr-370	2298	37	determination	determination	NOUN
ftr-370	2298	38	under	under	ADP
ftr-370	2298	39	§	§	PROPN
ftr-370	2298	40	6223(e)(2	6223(e)(2	NOUN
ftr-370	2298	41	)	)	PUNCT
ftr-370	2298	42	.	.	PUNCT
ftr-370	2299	1	proof	proof	NOUN
ftr-370	2299	2	of	of	ADP
ftr-370	2299	3	the	the	DET
ftr-370	2299	4	actual	actual	ADJ
ftr-370	2299	5	receipt	receipt	NOUN
ftr-370	2299	6	of	of	ADP
ftr-370	2299	7	the	the	DET
ftr-370	2299	8	mailing	mailing	NOUN
ftr-370	2299	9	is	be	AUX
ftr-370	2299	10	not	not	PART
ftr-370	2299	11	required	require	VERB
ftr-370	2299	12	.	.	PUNCT
ftr-370	2300	1	6	6	X
ftr-370	2300	2	.	.	X
ftr-370	2300	3	uncontested	uncontested	ADJ
ftr-370	2300	4	fpaa	fpaa	NOUN
ftr-370	2300	5	does	do	AUX
ftr-370	2300	6	not	not	PART
ftr-370	2300	7	act	act	VERB
ftr-370	2300	8	as	as	ADP
ftr-370	2300	9	res	re	NOUN
ftr-370	2300	10	judicata	judicata	NOUN
ftr-370	2300	11	to	to	ADP
ftr-370	2300	12	consideration	consideration	NOUN
ftr-370	2300	13	of	of	ADP
ftr-370	2300	14	a	a	DET
ftr-370	2300	15	partnership	partnership	NOUN
ftr-370	2300	16	tax	tax	NOUN
ftr-370	2300	17	deficiency	deficiency	NOUN
ftr-370	2300	18	in	in	ADP
ftr-370	2300	19	a	a	DET
ftr-370	2300	20	bankruptcy	bankruptcy	NOUN
ftr-370	2300	21	proceeding	proceeding	NOUN
ftr-370	2300	22	.	.	PUNCT
ftr-370	2301	1	central	central	ADJ
ftr-370	2301	2	valley	valley	PROPN
ftr-370	2301	3	ag	ag	PROPN
ftr-370	2301	4	enterprises	enterprise	NOUN
ftr-370	2301	5	v.	v.	CCONJ
ftr-370	2301	6	united	united	PROPN
ftr-370	2301	7	states	states	PROPN
ftr-370	2301	8	,	,	PUNCT
ftr-370	2301	9	531	531	NUM
ftr-370	2301	10	f.3d	f.3d	NUM
ftr-370	2301	11	750	750	NUM
ftr-370	2301	12	(	(	PUNCT
ftr-370	2301	13	9th	9th	ADJ
ftr-370	2301	14	cir	cir	NOUN
ftr-370	2301	15	.	.	PUNCT
ftr-370	2302	1	6/25/08	6/25/08	NUM
ftr-370	2302	2	)	)	PUNCT
ftr-370	2302	3	.	.	PUNCT
ftr-370	2303	1	382	382	NUM
ftr-370	2303	2	florida	florida	PROPN
ftr-370	2303	3	tax	tax	NOUN
ftr-370	2303	4	review	review	NOUN
ftr-370	2303	5	[	[	X
ftr-370	2303	6	vol	vol	NOUN
ftr-370	2303	7	.	.	PUNCT
ftr-370	2304	1	9	9	NUM
ftr-370	2304	2	:	:	PUNCT
ftr-370	2304	3	si	si	X
ftr-370	2304	4	the	the	DET
ftr-370	2304	5	bankruptcy	bankruptcy	PROPN
ftr-370	2304	6	code	code	NOUN
ftr-370	2304	7	,	,	PUNCT
ftr-370	2304	8	11	11	NUM
ftr-370	2304	9	u.s.c	u.s.c	NOUN
ftr-370	2304	10	.	.	PUNCT
ftr-370	2305	1	§	§	PROPN
ftr-370	2305	2	505(a	505(a	PROPN
ftr-370	2305	3	)	)	PUNCT
ftr-370	2305	4	,	,	PUNCT
ftr-370	2305	5	allows	allow	VERB
ftr-370	2305	6	a	a	DET
ftr-370	2305	7	bankruptcy	bankruptcy	NOUN
ftr-370	2305	8	court	court	NOUN
ftr-370	2305	9	to	to	PART
ftr-370	2305	10	determine	determine	VERB
ftr-370	2305	11	the	the	DET
ftr-370	2305	12	amount	amount	NOUN
ftr-370	2305	13	or	or	CCONJ
ftr-370	2305	14	legality	legality	NOUN
ftr-370	2305	15	of	of	ADP
ftr-370	2305	16	a	a	DET
ftr-370	2305	17	tax	tax	NOUN
ftr-370	2305	18	unless	unless	SCONJ
ftr-370	2305	19	the	the	DET
ftr-370	2305	20	tax	tax	NOUN
ftr-370	2305	21	had	have	AUX
ftr-370	2305	22	been	be	AUX
ftr-370	2305	23	contested	contest	VERB
ftr-370	2305	24	and	and	CCONJ
ftr-370	2305	25	adjudicated	adjudicate	VERB
ftr-370	2305	26	before	before	ADP
ftr-370	2305	27	a	a	DET
ftr-370	2305	28	“	"	PUNCT
ftr-370	2305	29	judicial	judicial	ADJ
ftr-370	2305	30	or	or	CCONJ
ftr-370	2305	31	administrative	administrative	ADJ
ftr-370	2305	32	tribunal	tribunal	NOUN
ftr-370	2305	33	of	of	ADP
ftr-370	2305	34	competent	competent	ADJ
ftr-370	2305	35	jurisdiction	jurisdiction	NOUN
ftr-370	2305	36	”	"	PUNCT
ftr-370	2305	37	before	before	ADP
ftr-370	2305	38	commencement	commencement	NOUN
ftr-370	2305	39	of	of	ADP
ftr-370	2305	40	the	the	DET
ftr-370	2305	41	bankruptcy	bankruptcy	NOUN
ftr-370	2305	42	case	case	NOUN
ftr-370	2305	43	.	.	PUNCT
ftr-370	2306	1	the	the	DET
ftr-370	2306	2	taxpayer	taxpayer	NOUN
ftr-370	2306	3	,	,	PUNCT
ftr-370	2306	4	central	central	ADJ
ftr-370	2306	5	valley	valley	NOUN
ftr-370	2306	6	,	,	PUNCT
ftr-370	2306	7	wholly	wholly	ADV
ftr-370	2306	8	owned	own	VERB
ftr-370	2306	9	a	a	DET
ftr-370	2306	10	subsidiary	subsidiary	NOUN
ftr-370	2306	11	that	that	PRON
ftr-370	2306	12	invested	invest	VERB
ftr-370	2306	13	in	in	ADP
ftr-370	2306	14	the	the	DET
ftr-370	2306	15	tax	tax	NOUN
ftr-370	2306	16	shelter	shelter	NOUN
ftr-370	2306	17	partnership	partnership	NOUN
ftr-370	2306	18	.	.	PUNCT
ftr-370	2307	1	central	central	ADJ
ftr-370	2307	2	valley	valley	PROPN
ftr-370	2307	3	thus	thus	ADV
ftr-370	2307	4	was	be	AUX
ftr-370	2307	5	an	an	DET
ftr-370	2307	6	“	"	PUNCT
ftr-370	2307	7	indirect	indirect	ADJ
ftr-370	2307	8	partner	partner	NOUN
ftr-370	2307	9	”	"	PUNCT
ftr-370	2307	10	under	under	ADP
ftr-370	2307	11	the	the	DET
ftr-370	2307	12	tefra	tefra	ADJ
ftr-370	2307	13	audit	audit	NOUN
ftr-370	2307	14	rules	rule	NOUN
ftr-370	2307	15	.	.	PUNCT
ftr-370	2308	1	i.r.c	i.r.c	NOUN
ftr-370	2308	2	.	.	PUNCT
ftr-370	2309	1	§	§	PROPN
ftr-370	2309	2	6231(a)(2	6231(a)(2	NUM
ftr-370	2309	3	)	)	PUNCT
ftr-370	2309	4	,	,	PUNCT
ftr-370	2309	5	(	(	PUNCT
ftr-370	2309	6	9	9	NUM
ftr-370	2309	7	)	)	PUNCT
ftr-370	2309	8	,	,	PUNCT
ftr-370	2309	9	(	(	PUNCT
ftr-370	2309	10	10	10	NUM
ftr-370	2309	11	)	)	PUNCT
ftr-370	2309	12	.	.	PUNCT
ftr-370	2310	1	an	an	DET
ftr-370	2310	2	fpaa	fpaa	NOUN
ftr-370	2310	3	issued	issue	VERB
ftr-370	2310	4	to	to	ADP
ftr-370	2310	5	a	a	DET
ftr-370	2310	6	tax	tax	NOUN
ftr-370	2310	7	shelter	shelter	NOUN
ftr-370	2310	8	limited	limited	ADJ
ftr-370	2310	9	partnership	partnership	NOUN
ftr-370	2310	10	was	be	AUX
ftr-370	2310	11	not	not	PART
ftr-370	2310	12	contested	contest	VERB
ftr-370	2310	13	by	by	ADP
ftr-370	2310	14	the	the	DET
ftr-370	2310	15	tax	tax	NOUN
ftr-370	2310	16	matters	matter	NOUN
ftr-370	2310	17	partner	partner	NOUN
ftr-370	2310	18	or	or	CCONJ
ftr-370	2310	19	other	other	ADJ
ftr-370	2310	20	partners	partner	NOUN
ftr-370	2310	21	.	.	PUNCT
ftr-370	2311	1	after	after	SCONJ
ftr-370	2311	2	the	the	DET
ftr-370	2311	3	fpaa	fpaa	NOUN
ftr-370	2311	4	had	have	AUX
ftr-370	2311	5	become	become	VERB
ftr-370	2311	6	final	final	ADJ
ftr-370	2311	7	,	,	PUNCT
ftr-370	2311	8	central	central	ADJ
ftr-370	2311	9	valley	valley	NOUN
ftr-370	2311	10	filed	file	VERB
ftr-370	2311	11	a	a	DET
ftr-370	2311	12	bankruptcy	bankruptcy	NOUN
ftr-370	2311	13	proceeding	proceeding	NOUN
ftr-370	2311	14	.	.	PUNCT
ftr-370	2312	1	the	the	DET
ftr-370	2312	2	court	court	NOUN
ftr-370	2312	3	concluded	conclude	VERB
ftr-370	2312	4	that	that	SCONJ
ftr-370	2312	5	since	since	SCONJ
ftr-370	2312	6	the	the	DET
ftr-370	2312	7	fpaa	fpaa	NOUN
ftr-370	2312	8	was	be	AUX
ftr-370	2312	9	never	never	ADV
ftr-370	2312	10	challenged	challenge	VERB
ftr-370	2312	11	in	in	ADP
ftr-370	2312	12	a	a	DET
ftr-370	2312	13	court	court	NOUN
ftr-370	2312	14	of	of	ADP
ftr-370	2312	15	competent	competent	ADJ
ftr-370	2312	16	jurisdiction	jurisdiction	NOUN
ftr-370	2312	17	,	,	PUNCT
ftr-370	2312	18	11	11	NUM
ftr-370	2312	19	u.s.c	u.s.c	ADJ
ftr-370	2312	20	.	.	PUNCT
ftr-370	2313	1	§	§	PROPN
ftr-370	2313	2	505(a	505(a	PROPN
ftr-370	2313	3	)	)	PUNCT
ftr-370	2313	4	permits	permit	VERB
ftr-370	2313	5	the	the	DET
ftr-370	2313	6	bankruptcy	bankruptcy	NOUN
ftr-370	2313	7	court	court	NOUN
ftr-370	2313	8	to	to	PART
ftr-370	2313	9	adjudicate	adjudicate	VERB
ftr-370	2313	10	central	central	ADJ
ftr-370	2313	11	valley	valley	NOUN
ftr-370	2313	12	’s	’s	PART
ftr-370	2313	13	tax	tax	NOUN
ftr-370	2313	14	liability	liability	NOUN
ftr-370	2313	15	attributable	attributable	ADJ
ftr-370	2313	16	to	to	ADP
ftr-370	2313	17	the	the	DET
ftr-370	2313	18	partnership	partnership	NOUN
ftr-370	2313	19	item	item	NOUN
ftr-370	2313	20	.	.	PUNCT
ftr-370	2314	1	the	the	DET
ftr-370	2314	2	court	court	NOUN
ftr-370	2314	3	held	hold	VERB
ftr-370	2314	4	that	that	SCONJ
ftr-370	2314	5	the	the	DET
ftr-370	2314	6	appeals	appeal	NOUN
ftr-370	2314	7	conference	conference	NOUN
ftr-370	2314	8	more	more	ADV
ftr-370	2314	9	closely	closely	ADV
ftr-370	2314	10	resembles	resemble	VERB
ftr-370	2314	11	a	a	DET
ftr-370	2314	12	settlement	settlement	NOUN
ftr-370	2314	13	conference	conference	NOUN
ftr-370	2314	14	than	than	ADP
ftr-370	2314	15	a	a	DET
ftr-370	2314	16	hearing	hearing	NOUN
ftr-370	2314	17	before	before	ADP
ftr-370	2314	18	an	an	DET
ftr-370	2314	19	administrative	administrative	ADJ
ftr-370	2314	20	tribunal	tribunal	NOUN
ftr-370	2314	21	that	that	PRON
ftr-370	2314	22	would	would	AUX
ftr-370	2314	23	preclude	preclude	VERB
ftr-370	2314	24	bankruptcy	bankruptcy	NOUN
ftr-370	2314	25	court	court	NOUN
ftr-370	2314	26	jurisdiction	jurisdiction	NOUN
ftr-370	2314	27	.	.	PUNCT
ftr-370	2315	1	7	7	X
ftr-370	2315	2	.	.	X
ftr-370	2315	3	the	the	DET
ftr-370	2315	4	$	$	SYM
ftr-370	2315	5	9,500	9,500	NUM
ftr-370	2315	6	deposited	deposit	VERB
ftr-370	2315	7	was	be	AUX
ftr-370	2315	8	only	only	ADV
ftr-370	2315	9	$	$	SYM
ftr-370	2315	10	2.9	2.9	NUM
ftr-370	2315	11	million	million	NUM
ftr-370	2315	12	short	short	ADJ
ftr-370	2315	13	;	;	PUNCT
ftr-370	2315	14	that	that	PRON
ftr-370	2315	15	’s	’	VERB
ftr-370	2315	16	a	a	DET
ftr-370	2315	17	reasonable	reasonable	ADJ
ftr-370	2315	18	mistake	mistake	NOUN
ftr-370	2315	19	.	.	PUNCT
ftr-370	2316	1	kislev	kislev	ADJ
ftr-370	2316	2	partners	partner	NOUN
ftr-370	2316	3	v.	v.	ADP
ftr-370	2316	4	united	united	PROPN
ftr-370	2316	5	states	states	PROPN
ftr-370	2316	6	,	,	PUNCT
ftr-370	2316	7	84	84	NUM
ftr-370	2316	8	fed.cl	fed.cl	PROPN
ftr-370	2316	9	.	.	PUNCT
ftr-370	2317	1	385	385	NUM
ftr-370	2317	2	(	(	PUNCT
ftr-370	2317	3	fed	fed	PROPN
ftr-370	2317	4	.	.	PUNCT
ftr-370	2317	5	cl	cl	NOUN
ftr-370	2317	6	.	.	PUNCT
ftr-370	2318	1	8/13/08	8/13/08	NUM
ftr-370	2318	2	)	)	PUNCT
ftr-370	2318	3	.	.	PUNCT
ftr-370	2319	1	the	the	DET
ftr-370	2319	2	taxpayer	taxpayer	NOUN
ftr-370	2319	3	,	,	PUNCT
ftr-370	2319	4	a	a	DET
ftr-370	2319	5	non	non	ADJ
ftr-370	2319	6	-	-	ADJ
ftr-370	2319	7	tax	tax	ADJ
ftr-370	2319	8	matters	matter	NOUN
ftr-370	2319	9	partner	partner	NOUN
ftr-370	2319	10	,	,	PUNCT
ftr-370	2319	11	filed	file	VERB
ftr-370	2319	12	an	an	DET
ftr-370	2319	13	action	action	NOUN
ftr-370	2319	14	seeking	seek	VERB
ftr-370	2319	15	review	review	NOUN
ftr-370	2319	16	of	of	ADP
ftr-370	2319	17	a	a	DET
ftr-370	2319	18	final	final	ADJ
ftr-370	2319	19	partnership	partnership	NOUN
ftr-370	2319	20	administrative	administrative	ADJ
ftr-370	2319	21	adjustment	adjustment	NOUN
ftr-370	2319	22	for	for	ADP
ftr-370	2319	23	kislev	kislev	ADJ
ftr-370	2319	24	partners	partner	NOUN
ftr-370	2319	25	,	,	PUNCT
ftr-370	2319	26	which	which	PRON
ftr-370	2319	27	claimed	claim	VERB
ftr-370	2319	28	$	$	SYM
ftr-370	2319	29	140	140	NUM
ftr-370	2319	30	million	million	NUM
ftr-370	2319	31	of	of	ADP
ftr-370	2319	32	losses	loss	NOUN
ftr-370	2319	33	in	in	ADP
ftr-370	2319	34	an	an	DET
ftr-370	2319	35	abusive	abusive	ADJ
ftr-370	2319	36	tax	tax	NOUN
ftr-370	2319	37	shelter	shelter	NOUN
ftr-370	2319	38	known	know	VERB
ftr-370	2319	39	as	as	ADP
ftr-370	2319	40	a	a	DET
ftr-370	2319	41	distressed	distressed	ADJ
ftr-370	2319	42	asset	asset	NOUN
ftr-370	2319	43	/	/	SYM
ftr-370	2319	44	debt	debt	NOUN
ftr-370	2319	45	transaction	transaction	NOUN
ftr-370	2319	46	(	(	PUNCT
ftr-370	2319	47	dad	dad	NOUN
ftr-370	2319	48	)	)	PUNCT
ftr-370	2319	49	.	.	PUNCT
ftr-370	2320	1	in	in	ADP
ftr-370	2320	2	order	order	NOUN
ftr-370	2320	3	to	to	PART
ftr-370	2320	4	invoke	invoke	VERB
ftr-370	2320	5	jurisdiction	jurisdiction	NOUN
ftr-370	2320	6	in	in	ADP
ftr-370	2320	7	the	the	DET
ftr-370	2320	8	court	court	NOUN
ftr-370	2320	9	of	of	ADP
ftr-370	2320	10	federal	federal	ADJ
ftr-370	2320	11	claims	claim	NOUN
ftr-370	2320	12	,	,	PUNCT
ftr-370	2320	13	a	a	DET
ftr-370	2320	14	filing	filing	NOUN
ftr-370	2320	15	partner	partner	NOUN
ftr-370	2320	16	is	be	AUX
ftr-370	2320	17	required	require	VERB
ftr-370	2320	18	under	under	ADP
ftr-370	2320	19	§	§	PROPN
ftr-370	2320	20	6226(e)(1	6226(e)(1	NUM
ftr-370	2320	21	)	)	PUNCT
ftr-370	2320	22	to	to	PART
ftr-370	2320	23	make	make	VERB
ftr-370	2320	24	a	a	DET
ftr-370	2320	25	deposit	deposit	NOUN
ftr-370	2320	26	of	of	ADP
ftr-370	2320	27	the	the	DET
ftr-370	2320	28	amount	amount	NOUN
ftr-370	2320	29	by	by	ADP
ftr-370	2320	30	which	which	PRON
ftr-370	2320	31	the	the	DET
ftr-370	2320	32	taxpayer	taxpayer	NOUN
ftr-370	2320	33	’s	’s	PART
ftr-370	2320	34	tax	tax	NOUN
ftr-370	2320	35	liability	liability	NOUN
ftr-370	2320	36	would	would	AUX
ftr-370	2320	37	be	be	AUX
ftr-370	2320	38	increased	increase	VERB
ftr-370	2320	39	if	if	SCONJ
ftr-370	2320	40	the	the	DET
ftr-370	2320	41	partner	partner	NOUN
ftr-370	2320	42	’s	’s	PART
ftr-370	2320	43	return	return	NOUN
ftr-370	2320	44	were	be	AUX
ftr-370	2320	45	filed	file	VERB
ftr-370	2320	46	consistent	consistent	ADJ
ftr-370	2320	47	with	with	ADP
ftr-370	2320	48	the	the	DET
ftr-370	2320	49	treatment	treatment	NOUN
ftr-370	2320	50	of	of	ADP
ftr-370	2320	51	partnership	partnership	NOUN
ftr-370	2320	52	items	item	NOUN
ftr-370	2320	53	in	in	ADP
ftr-370	2320	54	the	the	DET
ftr-370	2320	55	fpaa	fpaa	NOUN
ftr-370	2320	56	.	.	PUNCT
ftr-370	2321	1	in	in	ADP
ftr-370	2321	2	this	this	DET
ftr-370	2321	3	case	case	NOUN
ftr-370	2321	4	the	the	DET
ftr-370	2321	5	taxpayer	taxpayer	NOUN
ftr-370	2321	6	made	make	VERB
ftr-370	2321	7	a	a	DET
ftr-370	2321	8	deposit	deposit	NOUN
ftr-370	2321	9	of	of	ADP
ftr-370	2321	10	$	$	SYM
ftr-370	2321	11	9,500	9,500	NUM
ftr-370	2321	12	reflecting	reflect	VERB
ftr-370	2321	13	the	the	DET
ftr-370	2321	14	taxpayer	taxpayer	NOUN
ftr-370	2321	15	’s	’s	PART
ftr-370	2321	16	potential	potential	ADJ
ftr-370	2321	17	tax	tax	NOUN
ftr-370	2321	18	liability	liability	NOUN
ftr-370	2321	19	for	for	ADP
ftr-370	2321	20	the	the	DET
ftr-370	2321	21	year	year	NOUN
ftr-370	2321	22	in	in	ADP
ftr-370	2321	23	which	which	PRON
ftr-370	2321	24	the	the	DET
ftr-370	2321	25	claimed	claim	VERB
ftr-370	2321	26	losses	loss	NOUN
ftr-370	2321	27	were	be	AUX
ftr-370	2321	28	passed	pass	VERB
ftr-370	2321	29	through	through	ADP
ftr-370	2321	30	from	from	ADP
ftr-370	2321	31	the	the	DET
ftr-370	2321	32	partnership	partnership	NOUN
ftr-370	2321	33	.	.	PUNCT
ftr-370	2322	1	the	the	DET
ftr-370	2322	2	taxpayer	taxpayer	NOUN
ftr-370	2322	3	did	do	AUX
ftr-370	2322	4	not	not	PART
ftr-370	2322	5	calculate	calculate	VERB
ftr-370	2322	6	the	the	DET
ftr-370	2322	7	deposit	deposit	NOUN
ftr-370	2322	8	based	base	VERB
ftr-370	2322	9	on	on	ADP
ftr-370	2322	10	the	the	DET
ftr-370	2322	11	taxpayer	taxpayer	NOUN
ftr-370	2322	12	’s	’s	PART
ftr-370	2322	13	liability	liability	NOUN
ftr-370	2322	14	for	for	ADP
ftr-370	2322	15	years	year	NOUN
ftr-370	2322	16	to	to	PART
ftr-370	2322	17	which	which	PRON
ftr-370	2322	18	he	he	PRON
ftr-370	2322	19	carried	carry	VERB
ftr-370	2322	20	over	over	ADP
ftr-370	2322	21	the	the	DET
ftr-370	2322	22	losses	loss	NOUN
ftr-370	2322	23	.	.	PUNCT
ftr-370	2323	1	the	the	DET
ftr-370	2323	2	correct	correct	ADJ
ftr-370	2323	3	amount	amount	NOUN
ftr-370	2323	4	of	of	ADP
ftr-370	2323	5	the	the	DET
ftr-370	2323	6	deposit	deposit	NOUN
ftr-370	2323	7	,	,	PUNCT
ftr-370	2323	8	including	include	VERB
ftr-370	2323	9	claimed	claim	VERB
ftr-370	2323	10	tax	tax	NOUN
ftr-370	2323	11	reductions	reduction	NOUN
ftr-370	2323	12	in	in	ADP
ftr-370	2323	13	the	the	DET
ftr-370	2323	14	carryover	carryover	NOUN
ftr-370	2323	15	years	year	NOUN
ftr-370	2323	16	was	be	AUX
ftr-370	2323	17	$	$	SYM
ftr-370	2323	18	2,905,046	2,905,046	NUM
ftr-370	2323	19	,	,	PUNCT
ftr-370	2323	20	exclusive	exclusive	ADJ
ftr-370	2323	21	of	of	ADP
ftr-370	2323	22	penalties	penalty	NOUN
ftr-370	2323	23	and	and	CCONJ
ftr-370	2323	24	interest	interest	NOUN
ftr-370	2323	25	.	.	PUNCT
ftr-370	2324	1	the	the	DET
ftr-370	2324	2	court	court	NOUN
ftr-370	2324	3	held	hold	VERB
ftr-370	2324	4	that	that	SCONJ
ftr-370	2324	5	the	the	DET
ftr-370	2324	6	deposit	deposit	NOUN
ftr-370	2324	7	amount	amount	NOUN
ftr-370	2324	8	is	be	AUX
ftr-370	2324	9	to	to	PART
ftr-370	2324	10	be	be	AUX
ftr-370	2324	11	calculated	calculate	VERB
ftr-370	2324	12	over	over	ADP
ftr-370	2324	13	multiple	multiple	ADJ
ftr-370	2324	14	taxable	taxable	ADJ
ftr-370	2324	15	years	year	NOUN
ftr-370	2324	16	.	.	PUNCT
ftr-370	2325	1	however	however	ADV
ftr-370	2325	2	,	,	PUNCT
ftr-370	2325	3	the	the	DET
ftr-370	2325	4	court	court	NOUN
ftr-370	2325	5	was	be	AUX
ftr-370	2325	6	satisfied	satisfied	ADJ
ftr-370	2325	7	that	that	SCONJ
ftr-370	2325	8	the	the	DET
ftr-370	2325	9	taxpayer	taxpayer	NOUN
ftr-370	2325	10	made	make	VERB
ftr-370	2325	11	a	a	DET
ftr-370	2325	12	good	good	ADJ
ftr-370	2325	13	faith	faith	NOUN
ftr-370	2325	14	effort	effort	NOUN
ftr-370	2325	15	to	to	PART
ftr-370	2325	16	determine	determine	VERB
ftr-370	2325	17	the	the	DET
ftr-370	2325	18	deposit	deposit	NOUN
ftr-370	2325	19	under	under	ADP
ftr-370	2325	20	the	the	DET
ftr-370	2325	21	statute	statute	NOUN
ftr-370	2325	22	and	and	CCONJ
ftr-370	2325	23	denied	deny	VERB
ftr-370	2325	24	the	the	DET
ftr-370	2325	25	government	government	NOUN
ftr-370	2325	26	’s	’s	PART
ftr-370	2325	27	motion	motion	NOUN
ftr-370	2325	28	to	to	PART
ftr-370	2325	29	dismiss	dismiss	VERB
ftr-370	2325	30	,	,	PUNCT
ftr-370	2325	31	as	as	ADV
ftr-370	2325	32	long	long	ADV
ftr-370	2325	33	as	as	SCONJ
ftr-370	2325	34	the	the	DET
ftr-370	2325	35	taxpayer	taxpayer	NOUN
ftr-370	2325	36	has	have	AUX
ftr-370	2325	37	made	make	VERB
ftr-370	2325	38	the	the	DET
ftr-370	2325	39	additional	additional	ADJ
ftr-370	2325	40	deposit	deposit	NOUN
ftr-370	2325	41	within	within	ADP
ftr-370	2325	42	60	60	NUM
ftr-370	2325	43	days	day	NOUN
ftr-370	2325	44	of	of	ADP
ftr-370	2325	45	the	the	DET
ftr-370	2325	46	date	date	NOUN
ftr-370	2325	47	of	of	ADP
ftr-370	2325	48	the	the	DET
ftr-370	2325	49	opinion	opinion	NOUN
ftr-370	2325	50	.	.	PUNCT
ftr-370	2326	1	8	8	X
ftr-370	2326	2	.	.	X
ftr-370	2326	3	former	former	ADJ
ftr-370	2326	4	chief	chief	ADJ
ftr-370	2326	5	counsel	counsel	NOUN
ftr-370	2326	6	will	will	AUX
ftr-370	2326	7	nelson	nelson	PROPN
ftr-370	2326	8	wins	win	VERB
ftr-370	2326	9	one	one	NUM
ftr-370	2326	10	for	for	ADP
ftr-370	2326	11	a	a	DET
ftr-370	2326	12	non	non	ADJ
ftr-370	2326	13	-	-	ADJ
ftr-370	2326	14	tax	tax	ADJ
ftr-370	2326	15	matters	matter	NOUN
ftr-370	2326	16	partner	partner	NOUN
ftr-370	2326	17	against	against	ADP
ftr-370	2326	18	the	the	DET
ftr-370	2326	19	tax	tax	NOUN
ftr-370	2326	20	matters	matter	NOUN
ftr-370	2326	21	partner	partner	NOUN
ftr-370	2326	22	.	.	PUNCT
ftr-370	2327	1	imprimis	imprimis	PROPN
ftr-370	2327	2	investors	investors	PROPN
ftr-370	2327	3	,	,	PUNCT
ftr-370	2327	4	llc	llc	PROPN
ftr-370	2327	5	v.	v.	PROPN
ftr-370	2327	6	united	united	PROPN
ftr-370	2327	7	states	states	PROPN
ftr-370	2327	8	,	,	PUNCT
ftr-370	2327	9	83	83	NUM
ftr-370	2327	10	fed.cl	fed.cl	PROPN
ftr-370	2327	11	.	.	PUNCT
ftr-370	2328	1	46	46	NUM
ftr-370	2328	2	(	(	PUNCT
ftr-370	2328	3	fed	fed	PROPN
ftr-370	2328	4	.	.	PUNCT
ftr-370	2329	1	cl	cl	NOUN
ftr-370	2329	2	.	.	PUNCT
ftr-370	2330	1	8/7/08	8/7/08	NUM
ftr-370	2330	2	)	)	PUNCT
ftr-370	2330	3	.	.	PUNCT
ftr-370	2331	1	the	the	DET
ftr-370	2331	2	tax	tax	NOUN
ftr-370	2331	3	matters	matter	NOUN
ftr-370	2331	4	partner	partner	NOUN
ftr-370	2331	5	filed	file	VERB
ftr-370	2331	6	an	an	DET
ftr-370	2331	7	action	action	NOUN
ftr-370	2331	8	challenging	challenge	VERB
ftr-370	2331	9	an	an	DET
ftr-370	2331	10	fpaa	fpaa	NOUN
ftr-370	2331	11	.	.	PUNCT
ftr-370	2332	1	the	the	DET
ftr-370	2332	2	tax	tax	NOUN
ftr-370	2332	3	matters	matter	NOUN
ftr-370	2332	4	partner	partner	NOUN
ftr-370	2332	5	asserted	assert	VERB
ftr-370	2332	6	that	that	SCONJ
ftr-370	2332	7	the	the	DET
ftr-370	2332	8	tax	tax	NOUN
ftr-370	2332	9	allocations	allocation	NOUN
ftr-370	2332	10	made	make	VERB
ftr-370	2332	11	on	on	ADP
ftr-370	2332	12	the	the	DET
ftr-370	2332	13	partnership	partnership	NOUN
ftr-370	2332	14	return	return	NOUN
ftr-370	2332	15	should	should	AUX
ftr-370	2332	16	be	be	AUX
ftr-370	2332	17	upheld	uphold	VERB
ftr-370	2332	18	over	over	ADP
ftr-370	2332	19	the	the	DET
ftr-370	2332	20	reported	report	VERB
ftr-370	2332	21	inconsistent	inconsistent	ADJ
ftr-370	2332	22	position	position	NOUN
ftr-370	2332	23	taken	take	VERB
ftr-370	2332	24	on	on	ADP
ftr-370	2332	25	its	its	PRON
ftr-370	2332	26	return	return	NOUN
ftr-370	2332	27	by	by	ADP
ftr-370	2332	28	the	the	DET
ftr-370	2332	29	other	other	ADJ
ftr-370	2332	30	partner	partner	NOUN
ftr-370	2332	31	.	.	PUNCT
ftr-370	2333	1	the	the	DET
ftr-370	2333	2	court	court	NOUN
ftr-370	2333	3	of	of	ADP
ftr-370	2333	4	2009	2009	NUM
ftr-370	2333	5	]	]	PUNCT
ftr-370	2333	6	recent	recent	ADJ
ftr-370	2333	7	developments	development	NOUN
ftr-370	2333	8	in	in	ADP
ftr-370	2333	9	federal	federal	ADJ
ftr-370	2333	10	income	income	NOUN
ftr-370	2333	11	taxation	taxation	NOUN
ftr-370	2333	12	383	383	NUM
ftr-370	2333	13	federal	federal	ADJ
ftr-370	2333	14	claims	claim	NOUN
ftr-370	2333	15	(	(	PUNCT
ftr-370	2333	16	judge	judge	NOUN
ftr-370	2333	17	horn	horn	NOUN
ftr-370	2333	18	)	)	PUNCT
ftr-370	2333	19	granted	grant	VERB
ftr-370	2333	20	summary	summary	NOUN
ftr-370	2333	21	judgment	judgment	NOUN
ftr-370	2333	22	to	to	ADP
ftr-370	2333	23	the	the	DET
ftr-370	2333	24	intervening	intervene	VERB
ftr-370	2333	25	partner	partner	NOUN
ftr-370	2333	26	interpreting	interpret	VERB
ftr-370	2333	27	the	the	DET
ftr-370	2333	28	allocation	allocation	NOUN
ftr-370	2333	29	provisions	provision	NOUN
ftr-370	2333	30	of	of	ADP
ftr-370	2333	31	the	the	DET
ftr-370	2333	32	llc	llc	PROPN
ftr-370	2333	33	agreement	agreement	NOUN
ftr-370	2333	34	to	to	PART
ftr-370	2333	35	include	include	VERB
ftr-370	2333	36	allocations	allocation	NOUN
ftr-370	2333	37	of	of	ADP
ftr-370	2333	38	long	long	ADJ
ftr-370	2333	39	-	-	PUNCT
ftr-370	2333	40	term	term	NOUN
ftr-370	2333	41	capital	capital	NOUN
ftr-370	2333	42	gain	gain	NOUN
ftr-370	2333	43	income	income	NOUN
ftr-370	2333	44	to	to	ADP
ftr-370	2333	45	the	the	DET
ftr-370	2333	46	intervening	intervene	VERB
ftr-370	2333	47	partner	partner	NOUN
ftr-370	2333	48	,	,	PUNCT
ftr-370	2333	49	and	and	CCONJ
ftr-370	2333	50	increasing	increase	VERB
ftr-370	2333	51	allocations	allocation	NOUN
ftr-370	2333	52	of	of	ADP
ftr-370	2333	53	ordinary	ordinary	ADJ
ftr-370	2333	54	income	income	NOUN
ftr-370	2333	55	to	to	ADP
ftr-370	2333	56	the	the	DET
ftr-370	2333	57	tax	tax	NOUN
ftr-370	2333	58	matters	matter	NOUN
ftr-370	2333	59	partner	partner	NOUN
ftr-370	2333	60	.	.	PUNCT
ftr-370	2334	1	9	9	X
ftr-370	2334	2	.	.	X
ftr-370	2334	3	the	the	DET
ftr-370	2334	4	wrong	wrong	ADJ
ftr-370	2334	5	form	form	NOUN
ftr-370	2334	6	letter	letter	NOUN
ftr-370	2334	7	gives	give	VERB
ftr-370	2334	8	these	these	DET
ftr-370	2334	9	partners	partner	NOUN
ftr-370	2334	10	two	two	NUM
ftr-370	2334	11	-	-	PUNCT
ftr-370	2334	12	bites	bite	NOUN
ftr-370	2334	13	at	at	ADP
ftr-370	2334	14	litigating	litigate	VERB
ftr-370	2334	15	their	their	PRON
ftr-370	2334	16	son	son	NOUN
ftr-370	2334	17	-	-	PUNCT
ftr-370	2334	18	of	of	ADP
ftr-370	2334	19	-	-	PUNCT
ftr-370	2334	20	boss	boss	NOUN
ftr-370	2334	21	shelter	shelter	NOUN
ftr-370	2334	22	.	.	PUNCT
ftr-370	2335	1	jt	jt	PROPN
ftr-370	2335	2	usa	usa	PROPN
ftr-370	2335	3	lp	lp	PROPN
ftr-370	2335	4	v.	v.	PROPN
ftr-370	2335	5	commissioner	commissioner	PROPN
ftr-370	2335	6	,	,	PUNCT
ftr-370	2335	7	131	131	NUM
ftr-370	2335	8	t.c	t.c	PROPN
ftr-370	2335	9	.	.	PUNCT
ftr-370	2336	1	no	no	INTJ
ftr-370	2336	2	.	.	NOUN
ftr-370	2336	3	7	7	NUM
ftr-370	2336	4	(	(	PUNCT
ftr-370	2336	5	10/6/08	10/6/08	NUM
ftr-370	2336	6	)	)	PUNCT
ftr-370	2336	7	.	.	PUNCT
ftr-370	2337	1	the	the	DET
ftr-370	2337	2	taxpayers	taxpayer	NOUN
ftr-370	2337	3	(	(	PUNCT
ftr-370	2337	4	“	"	PUNCT
ftr-370	2337	5	the	the	DET
ftr-370	2337	6	gregorys	gregory	NOUN
ftr-370	2337	7	”	"	PUNCT
ftr-370	2337	8	)	)	PUNCT
ftr-370	2337	9	sold	sell	VERB
ftr-370	2337	10	their	their	PRON
ftr-370	2337	11	business	business	NOUN
ftr-370	2337	12	producing	produce	VERB
ftr-370	2337	13	motocross	motocross	NOUN
ftr-370	2337	14	and	and	CCONJ
ftr-370	2337	15	paintball	paintball	NOUN
ftr-370	2337	16	accessories	accessory	NOUN
ftr-370	2337	17	for	for	ADP
ftr-370	2337	18	a	a	DET
ftr-370	2337	19	large	large	ADJ
ftr-370	2337	20	capital	capital	NOUN
ftr-370	2337	21	gain	gain	NOUN
ftr-370	2337	22	.	.	PUNCT
ftr-370	2338	1	the	the	DET
ftr-370	2338	2	business	business	NOUN
ftr-370	2338	3	was	be	AUX
ftr-370	2338	4	in	in	ADP
ftr-370	2338	5	a	a	DET
ftr-370	2338	6	family	family	NOUN
ftr-370	2338	7	partnership	partnership	NOUN
ftr-370	2338	8	in	in	ADP
ftr-370	2338	9	which	which	PRON
ftr-370	2338	10	the	the	DET
ftr-370	2338	11	taxpayer	taxpayer	NOUN
ftr-370	2338	12	husband	husband	NOUN
ftr-370	2338	13	and	and	CCONJ
ftr-370	2338	14	wife	wife	NOUN
ftr-370	2338	15	held	hold	VERB
ftr-370	2338	16	both	both	CCONJ
ftr-370	2338	17	direct	direct	ADJ
ftr-370	2338	18	and	and	CCONJ
ftr-370	2338	19	indirect	indirect	ADJ
ftr-370	2338	20	partnership	partnership	NOUN
ftr-370	2338	21	interests	interest	NOUN
ftr-370	2338	22	(	(	PUNCT
ftr-370	2338	23	interests	interest	NOUN
ftr-370	2338	24	as	as	ADP
ftr-370	2338	25	members	member	NOUN
ftr-370	2338	26	of	of	ADP
ftr-370	2338	27	an	an	DET
ftr-370	2338	28	llc	llc	NOUN
ftr-370	2338	29	that	that	PRON
ftr-370	2338	30	was	be	AUX
ftr-370	2338	31	a	a	DET
ftr-370	2338	32	member	member	NOUN
ftr-370	2338	33	of	of	ADP
ftr-370	2338	34	the	the	DET
ftr-370	2338	35	partnership	partnership	NOUN
ftr-370	2338	36	being	be	AUX
ftr-370	2338	37	audited	audit	VERB
ftr-370	2338	38	)	)	PUNCT
ftr-370	2338	39	.	.	PUNCT
ftr-370	2339	1	the	the	DET
ftr-370	2339	2	gregorys	gregorys	PROPN
ftr-370	2339	3	were	be	AUX
ftr-370	2339	4	indirect	indirect	ADJ
ftr-370	2339	5	partners	partner	NOUN
ftr-370	2339	6	,	,	PUNCT
ftr-370	2339	7	through	through	ADP
ftr-370	2339	8	both	both	PRON
ftr-370	2339	9	an	an	DET
ftr-370	2339	10	s	s	NOUN
ftr-370	2339	11	corporation	corporation	NOUN
ftr-370	2339	12	and	and	CCONJ
ftr-370	2339	13	a	a	DET
ftr-370	2339	14	partnership	partnership	NOUN
ftr-370	2339	15	,	,	PUNCT
ftr-370	2339	16	in	in	ADP
ftr-370	2339	17	a	a	DET
ftr-370	2339	18	son	son	NOUN
ftr-370	2339	19	-	-	PUNCT
ftr-370	2339	20	ofboss	ofboss	PROPN
ftr-370	2339	21	partnership	partnership	NOUN
ftr-370	2339	22	.	.	PUNCT
ftr-370	2340	1	just	just	ADV
ftr-370	2340	2	before	before	SCONJ
ftr-370	2340	3	the	the	DET
ftr-370	2340	4	statute	statute	NOUN
ftr-370	2340	5	of	of	ADP
ftr-370	2340	6	limitations	limitation	NOUN
ftr-370	2340	7	expired	expire	VERB
ftr-370	2340	8	,	,	PUNCT
ftr-370	2340	9	the	the	DET
ftr-370	2340	10	irs	irs	PROPN
ftr-370	2340	11	issued	issue	VERB
ftr-370	2340	12	a	a	DET
ftr-370	2340	13	notice	notice	NOUN
ftr-370	2340	14	of	of	ADP
ftr-370	2340	15	final	final	ADJ
ftr-370	2340	16	partnership	partnership	NOUN
ftr-370	2340	17	administrative	administrative	ADJ
ftr-370	2340	18	adjustment	adjustment	NOUN
ftr-370	2340	19	(	(	PUNCT
ftr-370	2340	20	fpaa	fpaa	PROPN
ftr-370	2340	21	)	)	PUNCT
ftr-370	2340	22	to	to	PART
ftr-370	2340	23	partnership	partnership	NOUN
ftr-370	2340	24	and	and	CCONJ
ftr-370	2340	25	its	its	PRON
ftr-370	2340	26	partners	partner	NOUN
ftr-370	2340	27	without	without	ADP
ftr-370	2340	28	ever	ever	ADV
ftr-370	2340	29	having	having	AUX
ftr-370	2340	30	provided	provide	VERB
ftr-370	2340	31	to	to	ADP
ftr-370	2340	32	the	the	DET
ftr-370	2340	33	partners	partner	NOUN
ftr-370	2340	34	a	a	DET
ftr-370	2340	35	§	§	PROPN
ftr-370	2340	36	6223(a	6223(a	NOUN
ftr-370	2340	37	)	)	PUNCT
ftr-370	2340	38	notice	notice	VERB
ftr-370	2340	39	that	that	SCONJ
ftr-370	2340	40	a	a	DET
ftr-370	2340	41	partnership	partnership	NOUN
ftr-370	2340	42	level	level	NOUN
ftr-370	2340	43	proceeding	proceeding	NOUN
ftr-370	2340	44	was	be	AUX
ftr-370	2340	45	commencing	commence	VERB
ftr-370	2340	46	.	.	PUNCT
ftr-370	2341	1	the	the	DET
ftr-370	2341	2	irs	irs	PROPN
ftr-370	2341	3	also	also	ADV
ftr-370	2341	4	sent	send	VERB
ftr-370	2341	5	a	a	DET
ftr-370	2341	6	form	form	NOUN
ftr-370	2341	7	letter	letter	NOUN
ftr-370	2341	8	notifying	notify	VERB
ftr-370	2341	9	the	the	DET
ftr-370	2341	10	partnership	partnership	NOUN
ftr-370	2341	11	that	that	SCONJ
ftr-370	2341	12	under	under	ADP
ftr-370	2341	13	§	§	PROPN
ftr-370	2341	14	6223(e)(2	6223(e)(2	NOUN
ftr-370	2341	15	)	)	PUNCT
ftr-370	2341	16	the	the	DET
ftr-370	2341	17	partners	partner	NOUN
ftr-370	2341	18	could	could	AUX
ftr-370	2341	19	elect	elect	VERB
ftr-370	2341	20	into	into	ADP
ftr-370	2341	21	the	the	DET
ftr-370	2341	22	tefra	tefra	PROPN
ftr-370	2341	23	partnership	partnership	NOUN
ftr-370	2341	24	proceedings	proceeding	NOUN
ftr-370	2341	25	.	.	PUNCT
ftr-370	2342	1	the	the	DET
ftr-370	2342	2	form	form	NOUN
ftr-370	2342	3	letter	letter	NOUN
ftr-370	2342	4	was	be	AUX
ftr-370	2342	5	the	the	DET
ftr-370	2342	6	wrong	wrong	ADJ
ftr-370	2342	7	form	form	NOUN
ftr-370	2342	8	letter	letter	NOUN
ftr-370	2342	9	,	,	PUNCT
ftr-370	2342	10	but	but	CCONJ
ftr-370	2342	11	the	the	DET
ftr-370	2342	12	gregorys	gregorys	PROPN
ftr-370	2342	13	responded	respond	VERB
ftr-370	2342	14	and	and	CCONJ
ftr-370	2342	15	elected	elect	VERB
ftr-370	2342	16	out	out	ADP
ftr-370	2342	17	as	as	ADP
ftr-370	2342	18	indirect	indirect	ADJ
ftr-370	2342	19	partners	partner	NOUN
ftr-370	2342	20	but	but	CCONJ
ftr-370	2342	21	asked	ask	VERB
ftr-370	2342	22	to	to	PART
ftr-370	2342	23	have	have	VERB
ftr-370	2342	24	the	the	DET
ftr-370	2342	25	“	"	PUNCT
ftr-370	2342	26	partnership	partnership	NOUN
ftr-370	2342	27	items	item	NOUN
ftr-370	2342	28	of	of	ADP
ftr-370	2342	29	the	the	DET
ftr-370	2342	30	direct	direct	ADJ
ftr-370	2342	31	partner	partner	NOUN
ftr-370	2342	32	treated	treat	VERB
ftr-370	2342	33	as	as	ADP
ftr-370	2342	34	partnership	partnership	NOUN
ftr-370	2342	35	items	item	NOUN
ftr-370	2342	36	.	.	PUNCT
ftr-370	2342	37	”	"	PUNCT
ftr-370	2343	1	because	because	SCONJ
ftr-370	2343	2	there	there	PRON
ftr-370	2343	3	was	be	VERB
ftr-370	2343	4	no	no	DET
ftr-370	2343	5	advance	advance	NOUN
ftr-370	2343	6	notice	notice	NOUN
ftr-370	2343	7	of	of	ADP
ftr-370	2343	8	an	an	DET
ftr-370	2343	9	audit	audit	NOUN
ftr-370	2343	10	,	,	PUNCT
ftr-370	2343	11	but	but	CCONJ
ftr-370	2343	12	the	the	DET
ftr-370	2343	13	received	receive	VERB
ftr-370	2343	14	notice	notice	NOUN
ftr-370	2343	15	before	before	SCONJ
ftr-370	2343	16	the	the	DET
ftr-370	2343	17	time	time	NOUN
ftr-370	2343	18	to	to	PART
ftr-370	2343	19	challenge	challenge	VERB
ftr-370	2343	20	the	the	DET
ftr-370	2343	21	adjustments	adjustment	NOUN
ftr-370	2343	22	proposed	propose	VERB
ftr-370	2343	23	by	by	ADP
ftr-370	2343	24	the	the	DET
ftr-370	2343	25	fpaa	fpaa	NOUN
ftr-370	2343	26	had	have	AUX
ftr-370	2343	27	run	run	VERB
ftr-370	2343	28	,	,	PUNCT
ftr-370	2343	29	the	the	DET
ftr-370	2343	30	default	default	NOUN
ftr-370	2343	31	rule	rule	NOUN
ftr-370	2343	32	of	of	ADP
ftr-370	2343	33	§	§	PROPN
ftr-370	2343	34	6223(e)(3	6223(e)(3	NOUN
ftr-370	2343	35	)	)	PUNCT
ftr-370	2343	36	,	,	PUNCT
ftr-370	2343	37	not	not	PART
ftr-370	2343	38	§	§	PROPN
ftr-370	2343	39	6223(e)(2	6223(e)(2	NOUN
ftr-370	2343	40	)	)	PUNCT
ftr-370	2343	41	,	,	PUNCT
ftr-370	2343	42	applied	apply	VERB
ftr-370	2343	43	,	,	PUNCT
ftr-370	2343	44	and	and	CCONJ
ftr-370	2343	45	any	any	DET
ftr-370	2343	46	partner	partner	NOUN
ftr-370	2343	47	entitled	entitle	VERB
ftr-370	2343	48	to	to	PART
ftr-370	2343	49	receive	receive	VERB
ftr-370	2343	50	notice	notice	NOUN
ftr-370	2343	51	had	have	VERB
ftr-370	2343	52	the	the	DET
ftr-370	2343	53	right	right	NOUN
ftr-370	2343	54	to	to	PART
ftr-370	2343	55	opt	opt	VERB
ftr-370	2343	56	out	out	ADP
ftr-370	2343	57	and	and	CCONJ
ftr-370	2343	58	not	not	PART
ftr-370	2343	59	the	the	DET
ftr-370	2343	60	right	right	NOUN
ftr-370	2343	61	to	to	PART
ftr-370	2343	62	opt	opt	VERB
ftr-370	2343	63	in	in	ADP
ftr-370	2343	64	.	.	PUNCT
ftr-370	2344	1	by	by	ADP
ftr-370	2344	2	the	the	DET
ftr-370	2344	3	time	time	NOUN
ftr-370	2344	4	the	the	DET
ftr-370	2344	5	partnership	partnership	NOUN
ftr-370	2344	6	engaged	engage	VERB
ftr-370	2344	7	in	in	ADP
ftr-370	2344	8	the	the	DET
ftr-370	2344	9	son	son	NOUN
ftr-370	2344	10	-	-	PUNCT
ftr-370	2344	11	of	of	ADP
ftr-370	2344	12	-	-	PUNCT
ftr-370	2344	13	boss	boss	NOUN
ftr-370	2344	14	transaction	transaction	NOUN
ftr-370	2344	15	to	to	PART
ftr-370	2344	16	which	which	PRON
ftr-370	2344	17	the	the	DET
ftr-370	2344	18	fpaa	fpaa	NOUN
ftr-370	2344	19	proposed	propose	VERB
ftr-370	2344	20	adjustments	adjustment	NOUN
ftr-370	2344	21	related	relate	VERB
ftr-370	2344	22	,	,	PUNCT
ftr-370	2344	23	the	the	DET
ftr-370	2344	24	gregorys	gregory	NOUN
ftr-370	2344	25	’	'	PUNCT
ftr-370	2344	26	only	only	ADV
ftr-370	2344	27	interest	interest	NOUN
ftr-370	2344	28	was	be	AUX
ftr-370	2344	29	held	hold	VERB
ftr-370	2344	30	as	as	ADP
ftr-370	2344	31	indirect	indirect	ADJ
ftr-370	2344	32	partners	partner	NOUN
ftr-370	2344	33	.	.	PUNCT
ftr-370	2345	1	thus	thus	ADV
ftr-370	2345	2	,	,	PUNCT
ftr-370	2345	3	if	if	SCONJ
ftr-370	2345	4	the	the	DET
ftr-370	2345	5	election	election	NOUN
ftr-370	2345	6	had	have	AUX
ftr-370	2345	7	been	be	AUX
ftr-370	2345	8	valid	valid	ADJ
ftr-370	2345	9	,	,	PUNCT
ftr-370	2345	10	the	the	DET
ftr-370	2345	11	gregorys	gregory	NOUN
ftr-370	2345	12	would	would	AUX
ftr-370	2345	13	not	not	PART
ftr-370	2345	14	be	be	AUX
ftr-370	2345	15	subject	subject	ADJ
ftr-370	2345	16	to	to	ADP
ftr-370	2345	17	any	any	DET
ftr-370	2345	18	deficiency	deficiency	NOUN
ftr-370	2345	19	proceedings	proceeding	NOUN
ftr-370	2345	20	because	because	SCONJ
ftr-370	2345	21	any	any	DET
ftr-370	2345	22	items	item	NOUN
ftr-370	2345	23	that	that	PRON
ftr-370	2345	24	become	become	VERB
ftr-370	2345	25	nonpartnership	nonpartnership	NOUN
ftr-370	2345	26	items	item	NOUN
ftr-370	2345	27	under	under	ADP
ftr-370	2345	28	§	§	PROPN
ftr-370	2345	29	6223(e	6223(e	NUM
ftr-370	2345	30	)	)	PUNCT
ftr-370	2345	31	are	be	AUX
ftr-370	2345	32	subject	subject	ADJ
ftr-370	2345	33	to	to	ADP
ftr-370	2345	34	the	the	DET
ftr-370	2345	35	standard	standard	ADJ
ftr-370	2345	36	deficiency	deficiency	NOUN
ftr-370	2345	37	procedures	procedure	NOUN
ftr-370	2345	38	of	of	ADP
ftr-370	2345	39	§	§	PROPN
ftr-370	2345	40	§	§	NOUN
ftr-370	2345	41	6211	6211	NUM
ftr-370	2345	42	through	through	ADP
ftr-370	2345	43	6216	6216	NUM
ftr-370	2345	44	,	,	PUNCT
ftr-370	2345	45	see	see	VERB
ftr-370	2345	46	§	§	PROPN
ftr-370	2345	47	6230(a)(2)(a)(ii	6230(a)(2)(a)(ii	NOUN
ftr-370	2345	48	)	)	PUNCT
ftr-370	2345	49	,	,	PUNCT
ftr-370	2345	50	and	and	CCONJ
ftr-370	2345	51	the	the	DET
ftr-370	2345	52	irs	irs	PROPN
ftr-370	2345	53	has	have	VERB
ftr-370	2345	54	one	one	NUM
ftr-370	2345	55	year	year	NOUN
ftr-370	2345	56	from	from	ADP
ftr-370	2345	57	the	the	DET
ftr-370	2345	58	time	time	NOUN
ftr-370	2345	59	a	a	DET
ftr-370	2345	60	partner	partner	NOUN
ftr-370	2345	61	’s	’s	PART
ftr-370	2345	62	partnership	partnership	NOUN
ftr-370	2345	63	items	item	NOUN
ftr-370	2345	64	become	become	VERB
ftr-370	2345	65	nonpartnership	nonpartnership	NOUN
ftr-370	2345	66	items	item	NOUN
ftr-370	2345	67	to	to	PART
ftr-370	2345	68	send	send	VERB
ftr-370	2345	69	a	a	DET
ftr-370	2345	70	notice	notice	NOUN
ftr-370	2345	71	of	of	ADP
ftr-370	2345	72	deficiency	deficiency	NOUN
ftr-370	2345	73	to	to	ADP
ftr-370	2345	74	that	that	DET
ftr-370	2345	75	partner	partner	NOUN
ftr-370	2345	76	,	,	PUNCT
ftr-370	2345	77	see	see	VERB
ftr-370	2345	78	§	§	PROPN
ftr-370	2345	79	§	§	PROPN
ftr-370	2345	80	6229(f)(1	6229(f)(1	NOUN
ftr-370	2345	81	)	)	PUNCT
ftr-370	2345	82	,	,	PUNCT
ftr-370	2345	83	and	and	CCONJ
ftr-370	2345	84	the	the	DET
ftr-370	2345	85	§	§	PROPN
ftr-370	2345	86	6503(a	6503(a	PRON
ftr-370	2345	87	)	)	PUNCT
ftr-370	2345	88	election	election	NOUN
ftr-370	2345	89	was	be	AUX
ftr-370	2345	90	made	make	VERB
ftr-370	2345	91	more	more	ADJ
ftr-370	2345	92	than	than	ADP
ftr-370	2345	93	one	one	NUM
ftr-370	2345	94	year	year	NOUN
ftr-370	2345	95	before	before	ADP
ftr-370	2345	96	the	the	DET
ftr-370	2345	97	tax	tax	NOUN
ftr-370	2345	98	court	court	NOUN
ftr-370	2345	99	proceeding	proceeding	NOUN
ftr-370	2345	100	.	.	PUNCT
ftr-370	2346	1	the	the	DET
ftr-370	2346	2	tax	tax	NOUN
ftr-370	2346	3	court	court	NOUN
ftr-370	2346	4	(	(	PUNCT
ftr-370	2346	5	judge	judge	NOUN
ftr-370	2346	6	holmes	holme	NOUN
ftr-370	2346	7	)	)	PUNCT
ftr-370	2346	8	held	hold	VERB
ftr-370	2346	9	that	that	SCONJ
ftr-370	2346	10	the	the	DET
ftr-370	2346	11	gregorys	gregory	NOUN
ftr-370	2346	12	were	be	AUX
ftr-370	2346	13	allowed	allow	VERB
ftr-370	2346	14	to	to	PART
ftr-370	2346	15	make	make	VERB
ftr-370	2346	16	separate	separate	ADJ
ftr-370	2346	17	elections	election	NOUN
ftr-370	2346	18	as	as	ADP
ftr-370	2346	19	direct	direct	ADJ
ftr-370	2346	20	and	and	CCONJ
ftr-370	2346	21	indirect	indirect	ADJ
ftr-370	2346	22	partners	partner	NOUN
ftr-370	2346	23	and	and	CCONJ
ftr-370	2346	24	that	that	SCONJ
ftr-370	2346	25	their	their	PRON
ftr-370	2346	26	elections	election	NOUN
ftr-370	2346	27	to	to	PART
ftr-370	2346	28	opt	opt	VERB
ftr-370	2346	29	out	out	ADP
ftr-370	2346	30	as	as	SCONJ
ftr-370	2346	31	indirect	indirect	ADJ
ftr-370	2346	32	partners	partner	NOUN
ftr-370	2346	33	were	be	AUX
ftr-370	2346	34	valid	valid	ADJ
ftr-370	2346	35	.	.	PUNCT
ftr-370	2347	1	the	the	DET
ftr-370	2347	2	gregorys	gregory	NOUN
ftr-370	2347	3	’	'	PUNCT
ftr-370	2347	4	elections	election	NOUN
ftr-370	2347	5	to	to	PART
ftr-370	2347	6	“	"	PUNCT
ftr-370	2347	7	opt	opt	VERB
ftr-370	2347	8	in	in	ADP
ftr-370	2347	9	”	"	PUNCT
ftr-370	2347	10	in	in	ADP
ftr-370	2347	11	their	their	PRON
ftr-370	2347	12	capacity	capacity	NOUN
ftr-370	2347	13	as	as	SCONJ
ftr-370	2347	14	direct	direct	ADJ
ftr-370	2347	15	partners	partner	NOUN
ftr-370	2347	16	had	have	VERB
ftr-370	2347	17	no	no	DET
ftr-370	2347	18	effect	effect	NOUN
ftr-370	2347	19	because	because	SCONJ
ftr-370	2347	20	the	the	DET
ftr-370	2347	21	default	default	NOUN
ftr-370	2347	22	rule	rule	NOUN
ftr-370	2347	23	dictates	dictate	VERB
ftr-370	2347	24	the	the	DET
ftr-370	2347	25	same	same	ADJ
ftr-370	2347	26	result	result	NOUN
ftr-370	2347	27	under	under	ADP
ftr-370	2347	28	§	§	PROPN
ftr-370	2347	29	6223(e)(3	6223(e)(3	NOUN
ftr-370	2347	30	)	)	PUNCT
ftr-370	2347	31	;	;	PUNCT
ftr-370	2347	32	a	a	DET
ftr-370	2347	33	partner	partner	NOUN
ftr-370	2347	34	is	be	AUX
ftr-370	2347	35	bound	bind	VERB
ftr-370	2347	36	by	by	ADP
ftr-370	2347	37	the	the	DET
ftr-370	2347	38	tefra	tefra	ADJ
ftr-370	2347	39	proceedings	proceeding	NOUN
ftr-370	2347	40	unless	unless	SCONJ
ftr-370	2347	41	a	a	DET
ftr-370	2347	42	proper	proper	ADJ
ftr-370	2347	43	election	election	NOUN
ftr-370	2347	44	is	be	AUX
ftr-370	2347	45	made	make	VERB
ftr-370	2347	46	to	to	PART
ftr-370	2347	47	opt	opt	VERB
ftr-370	2347	48	out	out	ADP
ftr-370	2347	49	.	.	PUNCT
ftr-370	2348	1	10	10	NUM
ftr-370	2348	2	.	.	PUNCT
ftr-370	2349	1	who	who	PRON
ftr-370	2349	2	’s	’	VERB
ftr-370	2349	3	the	the	DET
ftr-370	2349	4	partner	partner	NOUN
ftr-370	2349	5	is	be	AUX
ftr-370	2349	6	not	not	PART
ftr-370	2349	7	a	a	DET
ftr-370	2349	8	partnership	partnership	NOUN
ftr-370	2349	9	item	item	NOUN
ftr-370	2349	10	.	.	PUNCT
ftr-370	2350	1	sands	sand	NOUN
ftr-370	2350	2	v.	v.	ADP
ftr-370	2350	3	united	united	PROPN
ftr-370	2350	4	states	states	PROPN
ftr-370	2350	5	,	,	PUNCT
ftr-370	2350	6	84	84	NUM
ftr-370	2350	7	fed.cl	fed.cl	PROPN
ftr-370	2350	8	.	.	PUNCT
ftr-370	2351	1	209	209	NUM
ftr-370	2351	2	(	(	PUNCT
ftr-370	2351	3	fed	fed	PROPN
ftr-370	2351	4	.	.	PUNCT
ftr-370	2351	5	cl	cl	NOUN
ftr-370	2351	6	.	.	PUNCT
ftr-370	2352	1	10/9/08	10/9/08	NUM
ftr-370	2352	2	)	)	PUNCT
ftr-370	2352	3	.	.	PUNCT
ftr-370	2353	1	robert	robert	PROPN
ftr-370	2353	2	sands	sands	PROPN
ftr-370	2353	3	,	,	PUNCT
ftr-370	2353	4	one	one	NUM
ftr-370	2353	5	of	of	ADP
ftr-370	2353	6	four	four	NUM
ftr-370	2353	7	384	384	NUM
ftr-370	2353	8	florida	florida	PROPN
ftr-370	2353	9	tax	tax	NOUN
ftr-370	2353	10	review	review	NOUN
ftr-370	2353	11	[	[	X
ftr-370	2353	12	vol	vol	NOUN
ftr-370	2353	13	.	.	PUNCT
ftr-370	2354	1	9	9	NUM
ftr-370	2354	2	:	:	PUNCT
ftr-370	2354	3	si	si	X
ftr-370	2354	4	equal	equal	ADJ
ftr-370	2354	5	partners	partner	NOUN
ftr-370	2354	6	in	in	ADP
ftr-370	2354	7	a	a	DET
ftr-370	2354	8	limited	limited	ADJ
ftr-370	2354	9	partnership	partnership	NOUN
ftr-370	2354	10	,	,	PUNCT
ftr-370	2354	11	transferred	transfer	VERB
ftr-370	2354	12	partnership	partnership	NOUN
ftr-370	2354	13	interests	interest	NOUN
ftr-370	2354	14	to	to	ADP
ftr-370	2354	15	four	four	NUM
ftr-370	2354	16	charitable	charitable	ADJ
ftr-370	2354	17	remainder	remainder	NOUN
ftr-370	2354	18	unitrusts	unitrust	NOUN
ftr-370	2354	19	.	.	PUNCT
ftr-370	2355	1	the	the	DET
ftr-370	2355	2	partnership	partnership	NOUN
ftr-370	2355	3	sold	sell	VERB
ftr-370	2355	4	stock	stock	NOUN
ftr-370	2355	5	and	and	CCONJ
ftr-370	2355	6	claimed	claim	VERB
ftr-370	2355	7	substantial	substantial	ADJ
ftr-370	2355	8	losses	loss	NOUN
ftr-370	2355	9	.	.	PUNCT
ftr-370	2356	1	in	in	ADP
ftr-370	2356	2	an	an	DET
ftr-370	2356	3	fpaa	fpaa	NOUN
ftr-370	2356	4	issued	issue	VERB
ftr-370	2356	5	to	to	ADP
ftr-370	2356	6	the	the	DET
ftr-370	2356	7	partnership	partnership	NOUN
ftr-370	2356	8	the	the	DET
ftr-370	2356	9	irs	irs	PROPN
ftr-370	2356	10	reduced	reduce	VERB
ftr-370	2356	11	the	the	DET
ftr-370	2356	12	partnership	partnership	NOUN
ftr-370	2356	13	’s	’s	PART
ftr-370	2356	14	asserted	assert	VERB
ftr-370	2356	15	basis	basis	NOUN
ftr-370	2356	16	in	in	ADP
ftr-370	2356	17	the	the	DET
ftr-370	2356	18	sold	sell	VERB
ftr-370	2356	19	stock	stock	NOUN
ftr-370	2356	20	which	which	PRON
ftr-370	2356	21	resulted	result	VERB
ftr-370	2356	22	in	in	ADP
ftr-370	2356	23	a	a	DET
ftr-370	2356	24	partnership	partnership	NOUN
ftr-370	2356	25	capital	capital	NOUN
ftr-370	2356	26	gain	gain	NOUN
ftr-370	2356	27	.	.	PUNCT
ftr-370	2357	1	the	the	DET
ftr-370	2357	2	irs	irs	PROPN
ftr-370	2357	3	also	also	ADV
ftr-370	2357	4	sought	seek	VERB
ftr-370	2357	5	to	to	PART
ftr-370	2357	6	allocate	allocate	VERB
ftr-370	2357	7	the	the	DET
ftr-370	2357	8	recognized	recognize	VERB
ftr-370	2357	9	gain	gain	NOUN
ftr-370	2357	10	to	to	ADP
ftr-370	2357	11	sands	sand	NOUN
ftr-370	2357	12	by	by	ADP
ftr-370	2357	13	claiming	claim	VERB
ftr-370	2357	14	that	that	SCONJ
ftr-370	2357	15	the	the	DET
ftr-370	2357	16	transfers	transfer	NOUN
ftr-370	2357	17	of	of	ADP
ftr-370	2357	18	partnership	partnership	NOUN
ftr-370	2357	19	interest	interest	NOUN
ftr-370	2357	20	to	to	ADP
ftr-370	2357	21	the	the	DET
ftr-370	2357	22	charitable	charitable	ADJ
ftr-370	2357	23	remainder	remainder	NOUN
ftr-370	2357	24	trusts	trust	NOUN
ftr-370	2357	25	were	be	AUX
ftr-370	2357	26	economic	economic	ADJ
ftr-370	2357	27	shams	sham	NOUN
ftr-370	2357	28	.	.	PUNCT
ftr-370	2358	1	the	the	DET
ftr-370	2358	2	court	court	NOUN
ftr-370	2358	3	(	(	PUNCT
ftr-370	2358	4	judge	judge	NOUN
ftr-370	2358	5	hewitt	hewitt	PROPN
ftr-370	2358	6	)	)	PUNCT
ftr-370	2358	7	held	hold	VERB
ftr-370	2358	8	that	that	SCONJ
ftr-370	2358	9	the	the	DET
ftr-370	2358	10	identity	identity	NOUN
ftr-370	2358	11	of	of	ADP
ftr-370	2358	12	a	a	DET
ftr-370	2358	13	partner	partner	NOUN
ftr-370	2358	14	is	be	AUX
ftr-370	2358	15	not	not	PART
ftr-370	2358	16	a	a	DET
ftr-370	2358	17	partnership	partnership	NOUN
ftr-370	2358	18	item	item	NOUN
ftr-370	2358	19	subject	subject	ADJ
ftr-370	2358	20	to	to	ADP
ftr-370	2358	21	determination	determination	NOUN
ftr-370	2358	22	in	in	ADP
ftr-370	2358	23	a	a	DET
ftr-370	2358	24	tefra	tefra	PROPN
ftr-370	2358	25	partnership	partnership	NOUN
ftr-370	2358	26	proceeding	proceeding	NOUN
ftr-370	2358	27	.	.	PUNCT
ftr-370	2359	1	the	the	DET
ftr-370	2359	2	court	court	NOUN
ftr-370	2359	3	dismissed	dismiss	VERB
ftr-370	2359	4	sands	sand	NOUN
ftr-370	2359	5	as	as	ADP
ftr-370	2359	6	the	the	DET
ftr-370	2359	7	filing	filing	NOUN
ftr-370	2359	8	partner	partner	NOUN
ftr-370	2359	9	in	in	ADP
ftr-370	2359	10	the	the	DET
ftr-370	2359	11	proceeding	proceeding	NOUN
ftr-370	2359	12	and	and	CCONJ
ftr-370	2359	13	substituted	substitute	VERB
ftr-370	2359	14	the	the	DET
ftr-370	2359	15	charitable	charitable	ADJ
ftr-370	2359	16	remainder	remainder	NOUN
ftr-370	2359	17	trusts	trust	NOUN
ftr-370	2359	18	.	.	PUNCT
ftr-370	2360	1	nonetheless	nonetheless	ADV
ftr-370	2360	2	,	,	PUNCT
ftr-370	2360	3	the	the	DET
ftr-370	2360	4	court	court	NOUN
ftr-370	2360	5	refused	refuse	VERB
ftr-370	2360	6	to	to	PART
ftr-370	2360	7	refund	refund	VERB
ftr-370	2360	8	sand	sand	NOUN
ftr-370	2360	9	’s	’s	PART
ftr-370	2360	10	deposit	deposit	NOUN
ftr-370	2360	11	as	as	ADP
ftr-370	2360	12	a	a	DET
ftr-370	2360	13	filing	filing	NOUN
ftr-370	2360	14	partner	partner	NOUN
ftr-370	2360	15	.	.	PUNCT
ftr-370	2361	1	11	11	NUM
ftr-370	2361	2	.	.	PUNCT
ftr-370	2362	1	whether	whether	SCONJ
ftr-370	2362	2	it	it	PRON
ftr-370	2362	3	’s	’	VERB
ftr-370	2362	4	a	a	DET
ftr-370	2362	5	partnership	partnership	NOUN
ftr-370	2362	6	is	be	AUX
ftr-370	2362	7	a	a	DET
ftr-370	2362	8	partnership	partnership	NOUN
ftr-370	2362	9	item	item	NOUN
ftr-370	2362	10	.	.	PUNCT
ftr-370	2363	1	petaluma	petaluma	PROPN
ftr-370	2363	2	fx	fx	PROPN
ftr-370	2363	3	partners	partner	NOUN
ftr-370	2363	4	,	,	PUNCT
ftr-370	2363	5	llc	llc	PROPN
ftr-370	2363	6	v.	v.	PROPN
ftr-370	2363	7	commissioner	commissioner	PROPN
ftr-370	2363	8	,	,	PUNCT
ftr-370	2363	9	131	131	NUM
ftr-370	2363	10	t.c	t.c	PROPN
ftr-370	2363	11	.	.	PUNCT
ftr-370	2364	1	no	no	INTJ
ftr-370	2364	2	.	.	NOUN
ftr-370	2364	3	9	9	NUM
ftr-370	2364	4	(	(	PUNCT
ftr-370	2364	5	10/23/08	10/23/08	NOUN
ftr-370	2364	6	)	)	PUNCT
ftr-370	2364	7	.	.	PUNCT
ftr-370	2365	1	petaluma	petaluma	PROPN
ftr-370	2365	2	was	be	AUX
ftr-370	2365	3	formed	form	VERB
ftr-370	2365	4	to	to	PART
ftr-370	2365	5	invest	invest	VERB
ftr-370	2365	6	in	in	ADP
ftr-370	2365	7	foreign	foreign	ADJ
ftr-370	2365	8	currency	currency	NOUN
ftr-370	2365	9	options	option	NOUN
ftr-370	2365	10	trading	trading	NOUN
ftr-370	2365	11	.	.	PUNCT
ftr-370	2366	1	the	the	DET
ftr-370	2366	2	investor	investor	NOUN
ftr-370	2366	3	partners	partner	NOUN
ftr-370	2366	4	contributed	contribute	VERB
ftr-370	2366	5	offsetting	offset	VERB
ftr-370	2366	6	long	long	ADJ
ftr-370	2366	7	and	and	CCONJ
ftr-370	2366	8	short	short	ADJ
ftr-370	2366	9	foreign	foreign	ADJ
ftr-370	2366	10	currency	currency	NOUN
ftr-370	2366	11	options	option	NOUN
ftr-370	2366	12	on	on	ADP
ftr-370	2366	13	10/10/00	10/10/00	PROPN
ftr-370	2366	14	.	.	PUNCT
ftr-370	2367	1	the	the	DET
ftr-370	2367	2	investor	investor	NOUN
ftr-370	2367	3	partners	partner	NOUN
ftr-370	2367	4	increased	increase	VERB
ftr-370	2367	5	their	their	PRON
ftr-370	2367	6	partnership	partnership	NOUN
ftr-370	2367	7	bases	basis	NOUN
ftr-370	2367	8	for	for	ADP
ftr-370	2367	9	the	the	DET
ftr-370	2367	10	premiums	premium	NOUN
ftr-370	2367	11	of	of	ADP
ftr-370	2367	12	the	the	DET
ftr-370	2367	13	long	long	ADJ
ftr-370	2367	14	options	option	NOUN
ftr-370	2367	15	,	,	PUNCT
ftr-370	2367	16	but	but	CCONJ
ftr-370	2367	17	did	do	AUX
ftr-370	2367	18	not	not	PART
ftr-370	2367	19	offset	offset	VERB
ftr-370	2367	20	basis	basis	NOUN
ftr-370	2367	21	to	to	PART
ftr-370	2367	22	reflect	reflect	VERB
ftr-370	2367	23	a	a	DET
ftr-370	2367	24	reduction	reduction	NOUN
ftr-370	2367	25	of	of	ADP
ftr-370	2367	26	liabilities	liability	NOUN
ftr-370	2367	27	for	for	ADP
ftr-370	2367	28	the	the	DET
ftr-370	2367	29	short	short	ADJ
ftr-370	2367	30	options	option	NOUN
ftr-370	2367	31	.	.	PUNCT
ftr-370	2368	1	the	the	DET
ftr-370	2368	2	investors	investor	NOUN
ftr-370	2368	3	withdrew	withdraw	VERB
ftr-370	2368	4	from	from	ADP
ftr-370	2368	5	the	the	DET
ftr-370	2368	6	partnership	partnership	NOUN
ftr-370	2368	7	on	on	ADP
ftr-370	2368	8	12/12/00	12/12/00	PROPN
ftr-370	2368	9	,	,	PUNCT
ftr-370	2368	10	claiming	claim	VERB
ftr-370	2368	11	a	a	DET
ftr-370	2368	12	high	high	ADJ
ftr-370	2368	13	basis	basis	NOUN
ftr-370	2368	14	in	in	ADP
ftr-370	2368	15	distributed	distribute	VERB
ftr-370	2368	16	property	property	NOUN
ftr-370	2368	17	.	.	PUNCT
ftr-370	2369	1	the	the	DET
ftr-370	2369	2	property	property	NOUN
ftr-370	2369	3	was	be	AUX
ftr-370	2369	4	sold	sell	VERB
ftr-370	2369	5	for	for	ADP
ftr-370	2369	6	a	a	DET
ftr-370	2369	7	loss	loss	NOUN
ftr-370	2369	8	on	on	ADP
ftr-370	2369	9	12/26/00	12/26/00	PROPN
ftr-370	2369	10	.	.	PUNCT
ftr-370	2370	1	in	in	ADP
ftr-370	2370	2	the	the	DET
ftr-370	2370	3	fpaa	fpaa	NOUN
ftr-370	2370	4	issued	issue	VERB
ftr-370	2370	5	to	to	ADP
ftr-370	2370	6	the	the	DET
ftr-370	2370	7	partnerships	partnership	NOUN
ftr-370	2370	8	,	,	PUNCT
ftr-370	2370	9	the	the	DET
ftr-370	2370	10	irs	irs	PROPN
ftr-370	2370	11	claimed	claim	VERB
ftr-370	2370	12	that	that	SCONJ
ftr-370	2370	13	the	the	DET
ftr-370	2370	14	partnership	partnership	NOUN
ftr-370	2370	15	should	should	AUX
ftr-370	2370	16	be	be	AUX
ftr-370	2370	17	disregarded	disregard	VERB
ftr-370	2370	18	,	,	PUNCT
ftr-370	2370	19	and	and	CCONJ
ftr-370	2370	20	that	that	SCONJ
ftr-370	2370	21	even	even	ADV
ftr-370	2370	22	if	if	SCONJ
ftr-370	2370	23	the	the	DET
ftr-370	2370	24	investors	investor	NOUN
ftr-370	2370	25	formed	form	VERB
ftr-370	2370	26	a	a	DET
ftr-370	2370	27	partnership	partnership	NOUN
ftr-370	2370	28	,	,	PUNCT
ftr-370	2370	29	the	the	DET
ftr-370	2370	30	partnership	partnership	NOUN
ftr-370	2370	31	had	have	VERB
ftr-370	2370	32	no	no	DET
ftr-370	2370	33	business	business	NOUN
ftr-370	2370	34	purpose	purpose	NOUN
ftr-370	2370	35	other	other	ADJ
ftr-370	2370	36	than	than	ADP
ftr-370	2370	37	tax	tax	NOUN
ftr-370	2370	38	avoidance	avoidance	NOUN
ftr-370	2370	39	and	and	CCONJ
ftr-370	2370	40	lacked	lack	VERB
ftr-370	2370	41	economic	economic	ADJ
ftr-370	2370	42	substance	substance	NOUN
ftr-370	2370	43	.	.	PUNCT
ftr-370	2371	1	in	in	ADP
ftr-370	2371	2	granting	grant	VERB
ftr-370	2371	3	summary	summary	NOUN
ftr-370	2371	4	judgment	judgment	NOUN
ftr-370	2371	5	to	to	ADP
ftr-370	2371	6	the	the	DET
ftr-370	2371	7	irs	irs	PROPN
ftr-370	2371	8	,	,	PUNCT
ftr-370	2371	9	the	the	DET
ftr-370	2371	10	court	court	NOUN
ftr-370	2371	11	(	(	PUNCT
ftr-370	2371	12	judge	judge	NOUN
ftr-370	2371	13	geoke	geoke	PROPN
ftr-370	2371	14	)	)	PUNCT
ftr-370	2371	15	held	hold	VERB
ftr-370	2371	16	that	that	SCONJ
ftr-370	2371	17	whether	whether	SCONJ
ftr-370	2371	18	a	a	DET
ftr-370	2371	19	partnership	partnership	NOUN
ftr-370	2371	20	exists	exist	VERB
ftr-370	2371	21	,	,	PUNCT
ftr-370	2371	22	and	and	CCONJ
ftr-370	2371	23	whether	whether	SCONJ
ftr-370	2371	24	the	the	DET
ftr-370	2371	25	partnership	partnership	NOUN
ftr-370	2371	26	has	have	VERB
ftr-370	2371	27	a	a	DET
ftr-370	2371	28	business	business	NOUN
ftr-370	2371	29	purpose	purpose	NOUN
ftr-370	2371	30	or	or	CCONJ
ftr-370	2371	31	lacks	lack	VERB
ftr-370	2371	32	economic	economic	ADJ
ftr-370	2371	33	substance	substance	NOUN
ftr-370	2371	34	,	,	PUNCT
ftr-370	2371	35	are	be	AUX
ftr-370	2371	36	partnership	partnership	NOUN
ftr-370	2371	37	items	item	NOUN
ftr-370	2371	38	as	as	SCONJ
ftr-370	2371	39	described	describe	VERB
ftr-370	2371	40	in	in	ADP
ftr-370	2371	41	reg	reg	NOUN
ftr-370	2371	42	.	.	PUNCT
ftr-370	2372	1	§	§	PROPN
ftr-370	2372	2	301.6231(a)(3)-1(a	301.6231(a)(3)-1(a	NUM
ftr-370	2372	3	)	)	PUNCT
ftr-370	2372	4	over	over	ADP
ftr-370	2372	5	which	which	PRON
ftr-370	2372	6	the	the	DET
ftr-370	2372	7	court	court	NOUN
ftr-370	2372	8	has	have	VERB
ftr-370	2372	9	jurisdiction	jurisdiction	NOUN
ftr-370	2372	10	in	in	ADP
ftr-370	2372	11	a	a	DET
ftr-370	2372	12	partnership	partnership	NOUN
ftr-370	2372	13	proceeding	proceeding	NOUN
ftr-370	2372	14	.	.	PUNCT
ftr-370	2373	1	the	the	DET
ftr-370	2373	2	court	court	NOUN
ftr-370	2373	3	noted	note	VERB
ftr-370	2373	4	that	that	SCONJ
ftr-370	2373	5	because	because	SCONJ
ftr-370	2373	6	determination	determination	NOUN
ftr-370	2373	7	whether	whether	SCONJ
ftr-370	2373	8	a	a	DET
ftr-370	2373	9	partnership	partnership	NOUN
ftr-370	2373	10	is	be	AUX
ftr-370	2373	11	a	a	DET
ftr-370	2373	12	sham	sham	NOUN
ftr-370	2373	13	or	or	CCONJ
ftr-370	2373	14	lacks	lack	VERB
ftr-370	2373	15	economic	economic	ADJ
ftr-370	2373	16	substance	substance	NOUN
ftr-370	2373	17	underlies	underlie	VERB
ftr-370	2373	18	all	all	PRON
ftr-370	2373	19	of	of	ADP
ftr-370	2373	20	the	the	DET
ftr-370	2373	21	partnership	partnership	NOUN
ftr-370	2373	22	’s	’s	PART
ftr-370	2373	23	purported	purport	VERB
ftr-370	2373	24	tax	tax	NOUN
ftr-370	2373	25	items	item	NOUN
ftr-370	2373	26	,	,	PUNCT
ftr-370	2373	27	the	the	DET
ftr-370	2373	28	determination	determination	NOUN
ftr-370	2373	29	fits	fit	VERB
ftr-370	2373	30	“	"	PUNCT
ftr-370	2373	31	squarely	squarely	ADV
ftr-370	2373	32	”	"	PUNCT
ftr-370	2373	33	within	within	ADP
ftr-370	2373	34	the	the	DET
ftr-370	2373	35	regulations	regulation	NOUN
ftr-370	2373	36	identification	identification	NOUN
ftr-370	2373	37	of	of	ADP
ftr-370	2373	38	partnership	partnership	NOUN
ftr-370	2373	39	items	item	NOUN
ftr-370	2373	40	.	.	PUNCT
ftr-370	2374	1	•	•	NOUN
ftr-370	2374	2	the	the	DET
ftr-370	2374	3	court	court	NOUN
ftr-370	2374	4	rejected	reject	VERB
ftr-370	2374	5	the	the	DET
ftr-370	2374	6	partnership	partnership	NOUN
ftr-370	2374	7	’s	’s	PART
ftr-370	2374	8	argument	argument	NOUN
ftr-370	2374	9	that	that	SCONJ
ftr-370	2374	10	because	because	SCONJ
ftr-370	2374	11	sham	sham	ADJ
ftr-370	2374	12	treatment	treatment	NOUN
ftr-370	2374	13	requires	require	VERB
ftr-370	2374	14	an	an	DET
ftr-370	2374	15	examination	examination	NOUN
ftr-370	2374	16	of	of	ADP
ftr-370	2374	17	all	all	PRON
ftr-370	2374	18	of	of	ADP
ftr-370	2374	19	the	the	DET
ftr-370	2374	20	facts	fact	NOUN
ftr-370	2374	21	and	and	CCONJ
ftr-370	2374	22	circumstances	circumstance	NOUN
ftr-370	2374	23	,	,	PUNCT
ftr-370	2374	24	including	include	VERB
ftr-370	2374	25	the	the	DET
ftr-370	2374	26	intent	intent	NOUN
ftr-370	2374	27	of	of	ADP
ftr-370	2374	28	individual	individual	ADJ
ftr-370	2374	29	partners	partner	NOUN
ftr-370	2374	30	,	,	PUNCT
ftr-370	2374	31	the	the	DET
ftr-370	2374	32	determination	determination	NOUN
ftr-370	2374	33	must	must	AUX
ftr-370	2374	34	be	be	AUX
ftr-370	2374	35	made	make	VERB
ftr-370	2374	36	at	at	ADP
ftr-370	2374	37	the	the	DET
ftr-370	2374	38	partner	partner	NOUN
ftr-370	2374	39	level	level	NOUN
ftr-370	2374	40	.	.	PUNCT
ftr-370	2375	1	since	since	SCONJ
ftr-370	2375	2	the	the	DET
ftr-370	2375	3	partnership	partnership	NOUN
ftr-370	2375	4	indicated	indicate	VERB
ftr-370	2375	5	that	that	SCONJ
ftr-370	2375	6	it	it	PRON
ftr-370	2375	7	would	would	AUX
ftr-370	2375	8	not	not	PART
ftr-370	2375	9	contest	contest	VERB
ftr-370	2375	10	the	the	DET
ftr-370	2375	11	determination	determination	NOUN
ftr-370	2375	12	on	on	ADP
ftr-370	2375	13	other	other	ADJ
ftr-370	2375	14	than	than	ADP
ftr-370	2375	15	the	the	DET
ftr-370	2375	16	jurisdictional	jurisdictional	ADJ
ftr-370	2375	17	grounds	ground	NOUN
ftr-370	2375	18	,	,	PUNCT
ftr-370	2375	19	the	the	DET
ftr-370	2375	20	court	court	NOUN
ftr-370	2375	21	issued	issue	VERB
ftr-370	2375	22	summary	summary	NOUN
ftr-370	2375	23	judgment	judgment	NOUN
ftr-370	2375	24	for	for	ADP
ftr-370	2375	25	the	the	DET
ftr-370	2375	26	irs	irs	PROPN
ftr-370	2375	27	that	that	SCONJ
ftr-370	2375	28	the	the	DET
ftr-370	2375	29	partnership	partnership	NOUN
ftr-370	2375	30	was	be	AUX
ftr-370	2375	31	disregarded	disregarded	ADJ
ftr-370	2375	32	.	.	PUNCT
ftr-370	2376	1	•	•	NUM
ftr-370	2376	2	the	the	DET
ftr-370	2376	3	determination	determination	NOUN
ftr-370	2376	4	of	of	ADP
ftr-370	2376	5	the	the	DET
ftr-370	2376	6	partners	partner	NOUN
ftr-370	2376	7	’	'	PUNCT
ftr-370	2376	8	outside	outside	ADJ
ftr-370	2376	9	basis	basis	NOUN
ftr-370	2376	10	in	in	ADP
ftr-370	2376	11	this	this	DET
ftr-370	2376	12	case	case	NOUN
ftr-370	2376	13	was	be	AUX
ftr-370	2376	14	also	also	ADV
ftr-370	2376	15	treated	treat	VERB
ftr-370	2376	16	as	as	ADP
ftr-370	2376	17	a	a	DET
ftr-370	2376	18	partnership	partnership	NOUN
ftr-370	2376	19	item	item	NOUN
ftr-370	2376	20	because	because	SCONJ
ftr-370	2376	21	,	,	PUNCT
ftr-370	2376	22	once	once	SCONJ
ftr-370	2376	23	the	the	DET
ftr-370	2376	24	partnership	partnership	NOUN
ftr-370	2376	25	was	be	AUX
ftr-370	2376	26	disregarded	disregard	VERB
ftr-370	2376	27	,	,	PUNCT
ftr-370	2376	28	no	no	DET
ftr-370	2376	29	partner	partner	NOUN
ftr-370	2376	30	-	-	PUNCT
ftr-370	2376	31	level	level	NOUN
ftr-370	2376	32	determinations	determination	NOUN
ftr-370	2376	33	were	be	AUX
ftr-370	2376	34	necessary	necessary	ADJ
ftr-370	2376	35	.	.	PUNCT
ftr-370	2377	1	the	the	DET
ftr-370	2377	2	court	court	NOUN
ftr-370	2377	3	also	also	ADV
ftr-370	2377	4	held	hold	VERB
ftr-370	2377	5	that	that	SCONJ
ftr-370	2377	6	it	it	PRON
ftr-370	2377	7	had	have	VERB
ftr-370	2377	8	jurisdiction	jurisdiction	NOUN
ftr-370	2377	9	to	to	PART
ftr-370	2377	10	determine	determine	VERB
ftr-370	2377	11	accuracy	accuracy	NOUN
ftr-370	2377	12	related	relate	VERB
ftr-370	2377	13	penalties	penalty	NOUN
ftr-370	2377	14	attributable	attributable	ADJ
ftr-370	2377	15	to	to	ADP
ftr-370	2377	16	the	the	DET
ftr-370	2377	17	determination	determination	NOUN
ftr-370	2377	18	that	that	SCONJ
ftr-370	2377	19	the	the	DET
ftr-370	2377	20	partnership	partnership	NOUN
ftr-370	2377	21	should	should	AUX
ftr-370	2377	22	be	be	AUX
ftr-370	2377	23	disregarded	disregard	VERB
ftr-370	2377	24	.	.	PUNCT
ftr-370	2378	1	2009	2009	NUM
ftr-370	2378	2	]	]	PUNCT
ftr-370	2378	3	recent	recent	ADJ
ftr-370	2378	4	developments	development	NOUN
ftr-370	2378	5	in	in	ADP
ftr-370	2378	6	federal	federal	ADJ
ftr-370	2378	7	income	income	NOUN
ftr-370	2378	8	taxation	taxation	NOUN
ftr-370	2378	9	385	385	NUM
ftr-370	2378	10	•	•	NOUN
ftr-370	2378	11	finally	finally	ADV
ftr-370	2378	12	,	,	PUNCT
ftr-370	2378	13	the	the	DET
ftr-370	2378	14	court	court	NOUN
ftr-370	2378	15	rejected	reject	VERB
ftr-370	2378	16	the	the	DET
ftr-370	2378	17	taxpayer	taxpayer	NOUN
ftr-370	2378	18	’s	’s	PART
ftr-370	2378	19	attempt	attempt	NOUN
ftr-370	2378	20	to	to	PART
ftr-370	2378	21	challenge	challenge	VERB
ftr-370	2378	22	valuation	valuation	NOUN
ftr-370	2378	23	understatement	understatement	NOUN
ftr-370	2378	24	penalties	penalty	NOUN
ftr-370	2378	25	on	on	ADP
ftr-370	2378	26	the	the	DET
ftr-370	2378	27	merits	merit	NOUN
ftr-370	2378	28	because	because	SCONJ
ftr-370	2378	29	of	of	ADP
ftr-370	2378	30	the	the	DET
ftr-370	2378	31	taxpayers	taxpayer	NOUN
ftr-370	2378	32	’	’	PART
ftr-370	2378	33	stipulations	stipulation	NOUN
ftr-370	2378	34	in	in	ADP
ftr-370	2378	35	the	the	DET
ftr-370	2378	36	case	case	NOUN
ftr-370	2378	37	,	,	PUNCT
ftr-370	2378	38	but	but	CCONJ
ftr-370	2378	39	indicated	indicate	VERB
ftr-370	2378	40	that	that	SCONJ
ftr-370	2378	41	the	the	DET
ftr-370	2378	42	taxpayers	taxpayer	NOUN
ftr-370	2378	43	could	could	AUX
ftr-370	2378	44	challenge	challenge	VERB
ftr-370	2378	45	the	the	DET
ftr-370	2378	46	penalties	penalty	NOUN
ftr-370	2378	47	in	in	ADP
ftr-370	2378	48	a	a	DET
ftr-370	2378	49	refund	refund	NOUN
ftr-370	2378	50	action	action	NOUN
ftr-370	2378	51	.	.	PUNCT
ftr-370	2379	1	12	12	NUM
ftr-370	2379	2	.	.	PUNCT
ftr-370	2379	3	natty	natty	ADJ
ftr-370	2379	4	bumppo	bumppo	PROPN
ftr-370	2379	5	would	would	AUX
ftr-370	2379	6	n’t	not	PART
ftr-370	2379	7	have	have	AUX
ftr-370	2379	8	signed	sign	VERB
ftr-370	2379	9	that	that	DET
ftr-370	2379	10	extension	extension	NOUN
ftr-370	2379	11	agreement	agreement	NOUN
ftr-370	2379	12	.	.	PUNCT
ftr-370	2380	1	leatherstocking	leatherstocke	VERB
ftr-370	2380	2	1983	1983	NUM
ftr-370	2380	3	partnership	partnership	NOUN
ftr-370	2380	4	v.	v.	ADP
ftr-370	2380	5	commissioner	commissioner	PROPN
ftr-370	2380	6	,	,	PUNCT
ftr-370	2380	7	102	102	NUM
ftr-370	2380	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2380	9	2008	2008	NUM
ftr-370	2380	10	-	-	SYM
ftr-370	2380	11	6695	6695	NUM
ftr-370	2380	12	(	(	PUNCT
ftr-370	2380	13	2d	2d	NUM
ftr-370	2380	14	cir	cir	NOUN
ftr-370	2380	15	.	.	PUNCT
ftr-370	2381	1	10/20/08	10/20/08	NUM
ftr-370	2381	2	)	)	PUNCT
ftr-370	2381	3	(	(	PUNCT
ftr-370	2381	4	per	per	ADP
ftr-370	2381	5	curiam	curiam	NOUN
ftr-370	2381	6	)	)	PUNCT
ftr-370	2381	7	,	,	PUNCT
ftr-370	2381	8	rev’g	rev’g	PROPN
ftr-370	2381	9	t.c	t.c	PROPN
ftr-370	2381	10	.	.	PROPN
ftr-370	2381	11	memo	memo	NOUN
ftr-370	2381	12	.	.	PUNCT
ftr-370	2382	1	2006	2006	NUM
ftr-370	2382	2	-	-	SYM
ftr-370	2382	3	164	164	NUM
ftr-370	2382	4	(	(	PUNCT
ftr-370	2382	5	8/14/06	8/14/06	NUM
ftr-370	2382	6	)	)	PUNCT
ftr-370	2382	7	.	.	PUNCT
ftr-370	2383	1	the	the	DET
ftr-370	2383	2	second	second	ADJ
ftr-370	2383	3	circuit	circuit	NOUN
ftr-370	2383	4	held	hold	VERB
ftr-370	2383	5	that	that	SCONJ
ftr-370	2383	6	–	–	PUNCT
ftr-370	2383	7	inasmuch	inasmuch	ADJ
ftr-370	2383	8	as	as	SCONJ
ftr-370	2383	9	the	the	DET
ftr-370	2383	10	irs	irs	PROPN
ftr-370	2383	11	knew	know	VERB
ftr-370	2383	12	that	that	SCONJ
ftr-370	2383	13	the	the	DET
ftr-370	2383	14	tax	tax	NOUN
ftr-370	2383	15	matters	matter	NOUN
ftr-370	2383	16	partner	partner	NOUN
ftr-370	2383	17	had	have	AUX
ftr-370	2383	18	been	be	AUX
ftr-370	2383	19	placed	place	VERB
ftr-370	2383	20	under	under	ADP
ftr-370	2383	21	criminal	criminal	ADJ
ftr-370	2383	22	investigation	investigation	NOUN
ftr-370	2383	23	–	–	PUNCT
ftr-370	2383	24	the	the	DET
ftr-370	2383	25	tax	tax	NOUN
ftr-370	2383	26	matters	matter	NOUN
ftr-370	2383	27	partner	partner	NOUN
ftr-370	2383	28	was	be	AUX
ftr-370	2383	29	laboring	labor	VERB
ftr-370	2383	30	under	under	ADP
ftr-370	2383	31	a	a	DET
ftr-370	2383	32	conflict	conflict	NOUN
ftr-370	2383	33	of	of	ADP
ftr-370	2383	34	interest	interest	NOUN
ftr-370	2383	35	and	and	CCONJ
ftr-370	2383	36	could	could	AUX
ftr-370	2383	37	not	not	PART
ftr-370	2383	38	provide	provide	VERB
ftr-370	2383	39	the	the	DET
ftr-370	2383	40	irs	irs	PROPN
ftr-370	2383	41	with	with	ADP
ftr-370	2383	42	consents	consent	NOUN
ftr-370	2383	43	that	that	PRON
ftr-370	2383	44	bound	bind	VERB
ftr-370	2383	45	the	the	DET
ftr-370	2383	46	underlying	underlie	VERB
ftr-370	2383	47	partners	partner	NOUN
ftr-370	2383	48	and	and	CCONJ
ftr-370	2383	49	partnership	partnership	NOUN
ftr-370	2383	50	.	.	PUNCT
ftr-370	2384	1	this	this	PRON
ftr-370	2384	2	was	be	AUX
ftr-370	2384	3	so	so	ADV
ftr-370	2384	4	even	even	ADV
ftr-370	2384	5	though	though	SCONJ
ftr-370	2384	6	the	the	DET
ftr-370	2384	7	irs	irs	PROPN
ftr-370	2384	8	had	have	AUX
ftr-370	2384	9	not	not	PART
ftr-370	2384	10	misled	mislead	VERB
ftr-370	2384	11	the	the	DET
ftr-370	2384	12	partners	partner	NOUN
ftr-370	2384	13	about	about	ADP
ftr-370	2384	14	the	the	DET
ftr-370	2384	15	extent	extent	NOUN
ftr-370	2384	16	of	of	ADP
ftr-370	2384	17	the	the	DET
ftr-370	2384	18	criminal	criminal	ADJ
ftr-370	2384	19	conduct	conduct	NOUN
ftr-370	2384	20	of	of	ADP
ftr-370	2384	21	the	the	DET
ftr-370	2384	22	tax	tax	NOUN
ftr-370	2384	23	matters	matter	NOUN
ftr-370	2384	24	partner	partner	NOUN
ftr-370	2384	25	.	.	PUNCT
ftr-370	2385	1	13	13	NUM
ftr-370	2385	2	.	.	PUNCT
ftr-370	2386	1	treasury	treasury	NOUN
ftr-370	2386	2	regulations	regulation	NOUN
ftr-370	2386	3	defining	define	VERB
ftr-370	2386	4	defenses	defense	NOUN
ftr-370	2386	5	to	to	ADP
ftr-370	2386	6	penalties	penalty	NOUN
ftr-370	2386	7	that	that	PRON
ftr-370	2386	8	may	may	AUX
ftr-370	2386	9	be	be	AUX
ftr-370	2386	10	raised	raise	VERB
ftr-370	2386	11	in	in	ADP
ftr-370	2386	12	partnership	partnership	NOUN
ftr-370	2386	13	proceeding	proceeding	NOUN
ftr-370	2386	14	are	be	AUX
ftr-370	2386	15	valid	valid	ADJ
ftr-370	2386	16	.	.	PUNCT
ftr-370	2387	1	new	new	ADJ
ftr-370	2387	2	millennium	millennium	PROPN
ftr-370	2387	3	trading	trading	NOUN
ftr-370	2387	4	,	,	PUNCT
ftr-370	2387	5	l.l.c	l.l.c	X
ftr-370	2387	6	.	.	PUNCT
ftr-370	2388	1	v.	v.	PROPN
ftr-370	2388	2	commissioner	commissioner	PROPN
ftr-370	2388	3	,	,	PUNCT
ftr-370	2388	4	131	131	NUM
ftr-370	2388	5	t.c	t.c	PROPN
ftr-370	2388	6	.	.	PUNCT
ftr-370	2389	1	no	no	INTJ
ftr-370	2389	2	.	.	NOUN
ftr-370	2390	1	18	18	NUM
ftr-370	2390	2	(	(	PUNCT
ftr-370	2390	3	12/22/08	12/22/08	PROPN
ftr-370	2390	4	)	)	PUNCT
ftr-370	2390	5	.	.	PUNCT
ftr-370	2391	1	in	in	ADP
ftr-370	2391	2	a	a	DET
ftr-370	2391	3	tefra	tefra	PROPN
ftr-370	2391	4	partnership	partnership	NOUN
ftr-370	2391	5	proceeding	proceeding	NOUN
ftr-370	2391	6	,	,	PUNCT
ftr-370	2391	7	the	the	DET
ftr-370	2391	8	determination	determination	NOUN
ftr-370	2391	9	of	of	ADP
ftr-370	2391	10	all	all	DET
ftr-370	2391	11	partnership	partnership	NOUN
ftr-370	2391	12	items	item	NOUN
ftr-370	2391	13	is	be	AUX
ftr-370	2391	14	binding	bind	VERB
ftr-370	2391	15	on	on	ADP
ftr-370	2391	16	the	the	DET
ftr-370	2391	17	partners	partner	NOUN
ftr-370	2391	18	and	and	CCONJ
ftr-370	2391	19	may	may	AUX
ftr-370	2391	20	not	not	PART
ftr-370	2391	21	be	be	AUX
ftr-370	2391	22	re	re	VERB
ftr-370	2391	23	-	-	VERB
ftr-370	2391	24	determined	determined	ADJ
ftr-370	2391	25	in	in	ADP
ftr-370	2391	26	another	another	DET
ftr-370	2391	27	proceeding	proceeding	NOUN
ftr-370	2391	28	.	.	PUNCT
ftr-370	2392	1	section	section	NOUN
ftr-370	2392	2	6221	6221	NUM
ftr-370	2392	3	provides	provide	VERB
ftr-370	2392	4	for	for	ADP
ftr-370	2392	5	determination	determination	NOUN
ftr-370	2392	6	of	of	ADP
ftr-370	2392	7	penalties	penalty	NOUN
ftr-370	2392	8	at	at	ADP
ftr-370	2392	9	the	the	DET
ftr-370	2392	10	partnership	partnership	NOUN
ftr-370	2392	11	level	level	NOUN
ftr-370	2392	12	and	and	CCONJ
ftr-370	2392	13	the	the	DET
ftr-370	2392	14	court	court	NOUN
ftr-370	2392	15	may	may	AUX
ftr-370	2392	16	consider	consider	VERB
ftr-370	2392	17	reasonable	reasonable	ADJ
ftr-370	2392	18	cause	cause	NOUN
ftr-370	2392	19	defenses	defense	NOUN
ftr-370	2392	20	of	of	ADP
ftr-370	2392	21	the	the	DET
ftr-370	2392	22	partnership	partnership	NOUN
ftr-370	2392	23	.	.	PUNCT
ftr-370	2393	1	section	section	PROPN
ftr-370	2393	2	6230(c)(1)(c	6230(c)(1)(c	NUM
ftr-370	2393	3	)	)	PUNCT
ftr-370	2393	4	provides	provide	VERB
ftr-370	2393	5	that	that	SCONJ
ftr-370	2393	6	a	a	DET
ftr-370	2393	7	partner	partner	NOUN
ftr-370	2393	8	may	may	AUX
ftr-370	2393	9	contest	contest	VERB
ftr-370	2393	10	the	the	DET
ftr-370	2393	11	imposition	imposition	NOUN
ftr-370	2393	12	of	of	ADP
ftr-370	2393	13	penalties	penalty	NOUN
ftr-370	2393	14	in	in	ADP
ftr-370	2393	15	a	a	DET
ftr-370	2393	16	claim	claim	NOUN
ftr-370	2393	17	for	for	ADP
ftr-370	2393	18	refund	refund	NOUN
ftr-370	2393	19	,	,	PUNCT
ftr-370	2393	20	which	which	PRON
ftr-370	2393	21	includes	include	VERB
ftr-370	2393	22	under	under	ADP
ftr-370	2393	23	§	§	PROPN
ftr-370	2393	24	6230(c)(4	6230(c)(4	NOUN
ftr-370	2393	25	)	)	PUNCT
ftr-370	2393	26	the	the	DET
ftr-370	2393	27	assertion	assertion	NOUN
ftr-370	2393	28	of	of	ADP
ftr-370	2393	29	partner	partner	NOUN
ftr-370	2393	30	level	level	NOUN
ftr-370	2393	31	defenses	defense	NOUN
ftr-370	2393	32	to	to	ADP
ftr-370	2393	33	the	the	DET
ftr-370	2393	34	penalties	penalty	NOUN
ftr-370	2393	35	.	.	PUNCT
ftr-370	2394	1	temp	temp	NOUN
ftr-370	2394	2	.	.	PUNCT
ftr-370	2395	1	reg	reg	PROPN
ftr-370	2395	2	.	.	PUNCT
ftr-370	2396	1	§	§	PROPN
ftr-370	2396	2	§	§	PROPN
ftr-370	2396	3	301.6221	301.6221	NUM
ftr-370	2396	4	-	-	PUNCT
ftr-370	2396	5	1t(c	1t(c	NUM
ftr-370	2396	6	)	)	PUNCT
ftr-370	2396	7	and	and	CCONJ
ftr-370	2396	8	(	(	PUNCT
ftr-370	2396	9	d	d	X
ftr-370	2396	10	)	)	PUNCT
ftr-370	2396	11	provides	provide	VERB
ftr-370	2396	12	that	that	DET
ftr-370	2396	13	partner	partner	NOUN
ftr-370	2396	14	level	level	NOUN
ftr-370	2396	15	defenses	defense	NOUN
ftr-370	2396	16	to	to	ADP
ftr-370	2396	17	penalties	penalty	NOUN
ftr-370	2396	18	imposed	impose	VERB
ftr-370	2396	19	at	at	ADP
ftr-370	2396	20	the	the	DET
ftr-370	2396	21	partner	partner	NOUN
ftr-370	2396	22	level	level	NOUN
ftr-370	2396	23	,	,	PUNCT
ftr-370	2396	24	including	include	VERB
ftr-370	2396	25	the	the	DET
ftr-370	2396	26	reasonable	reasonable	ADJ
ftr-370	2396	27	cause	cause	NOUN
ftr-370	2396	28	exception	exception	NOUN
ftr-370	2396	29	of	of	ADP
ftr-370	2396	30	§	§	PROPN
ftr-370	2396	31	6664(c	6664(c	PROPN
ftr-370	2396	32	)	)	PUNCT
ftr-370	2396	33	,	,	PUNCT
ftr-370	2396	34	can	can	AUX
ftr-370	2396	35	only	only	ADV
ftr-370	2396	36	be	be	AUX
ftr-370	2396	37	determined	determine	VERB
ftr-370	2396	38	through	through	ADP
ftr-370	2396	39	separate	separate	ADJ
ftr-370	2396	40	refund	refund	NOUN
ftr-370	2396	41	actions	action	NOUN
ftr-370	2396	42	.	.	PUNCT
ftr-370	2397	1	on	on	ADP
ftr-370	2397	2	summary	summary	NOUN
ftr-370	2397	3	judgment	judgment	NOUN
ftr-370	2397	4	,	,	PUNCT
ftr-370	2397	5	the	the	DET
ftr-370	2397	6	tax	tax	NOUN
ftr-370	2397	7	court	court	NOUN
ftr-370	2397	8	(	(	PUNCT
ftr-370	2397	9	judge	judge	NOUN
ftr-370	2397	10	goeke	goeke	ADJ
ftr-370	2397	11	)	)	PUNCT
ftr-370	2397	12	rejected	reject	VERB
ftr-370	2397	13	an	an	DET
ftr-370	2397	14	individual	individual	ADJ
ftr-370	2397	15	partner	partner	NOUN
ftr-370	2397	16	’s	’s	PART
ftr-370	2397	17	argument	argument	NOUN
ftr-370	2397	18	that	that	SCONJ
ftr-370	2397	19	the	the	DET
ftr-370	2397	20	temporary	temporary	ADJ
ftr-370	2397	21	regulations	regulation	NOUN
ftr-370	2397	22	can	can	AUX
ftr-370	2397	23	not	not	PART
ftr-370	2397	24	be	be	AUX
ftr-370	2397	25	applied	apply	VERB
ftr-370	2397	26	to	to	PART
ftr-370	2397	27	deprive	deprive	VERB
ftr-370	2397	28	the	the	DET
ftr-370	2397	29	tax	tax	NOUN
ftr-370	2397	30	court	court	NOUN
ftr-370	2397	31	of	of	ADP
ftr-370	2397	32	jurisdiction	jurisdiction	NOUN
ftr-370	2397	33	to	to	PART
ftr-370	2397	34	consider	consider	VERB
ftr-370	2397	35	the	the	DET
ftr-370	2397	36	partner	partner	NOUN
ftr-370	2397	37	’s	’s	PART
ftr-370	2397	38	reasonable	reasonable	ADJ
ftr-370	2397	39	cause	cause	NOUN
ftr-370	2397	40	defense	defense	NOUN
ftr-370	2397	41	to	to	ADP
ftr-370	2397	42	penalties	penalty	NOUN
ftr-370	2397	43	,	,	PUNCT
ftr-370	2397	44	and	and	CCONJ
ftr-370	2397	45	upheld	uphold	VERB
ftr-370	2397	46	the	the	DET
ftr-370	2397	47	validity	validity	NOUN
ftr-370	2397	48	of	of	ADP
ftr-370	2397	49	the	the	DET
ftr-370	2397	50	regulations	regulation	NOUN
ftr-370	2397	51	.	.	PUNCT
ftr-370	2398	1	the	the	DET
ftr-370	2398	2	court	court	NOUN
ftr-370	2398	3	observed	observe	VERB
ftr-370	2398	4	that	that	SCONJ
ftr-370	2398	5	nothing	nothing	PRON
ftr-370	2398	6	in	in	ADP
ftr-370	2398	7	§	§	PROPN
ftr-370	2398	8	§	§	PROPN
ftr-370	2398	9	6221	6221	NUM
ftr-370	2398	10	or	or	CCONJ
ftr-370	2398	11	6226(f	6226(f	NUM
ftr-370	2398	12	)	)	PUNCT
ftr-370	2398	13	grants	grant	VERB
ftr-370	2398	14	jurisdiction	jurisdiction	NOUN
ftr-370	2398	15	to	to	PART
ftr-370	2398	16	consider	consider	VERB
ftr-370	2398	17	partner	partner	NOUN
ftr-370	2398	18	-	-	PUNCT
ftr-370	2398	19	level	level	NOUN
ftr-370	2398	20	defenses	defense	NOUN
ftr-370	2398	21	and	and	CCONJ
ftr-370	2398	22	that	that	SCONJ
ftr-370	2398	23	the	the	DET
ftr-370	2398	24	partner	partner	NOUN
ftr-370	2398	25	’s	’s	PART
ftr-370	2398	26	remedy	remedy	NOUN
ftr-370	2398	27	under	under	ADP
ftr-370	2398	28	§	§	PROPN
ftr-370	2398	29	6230(c)(4	6230(c)(4	NOUN
ftr-370	2398	30	)	)	PUNCT
ftr-370	2398	31	is	be	AUX
ftr-370	2398	32	to	to	PART
ftr-370	2398	33	assert	assert	VERB
ftr-370	2398	34	partner	partner	NOUN
ftr-370	2398	35	-	-	PUNCT
ftr-370	2398	36	level	level	NOUN
ftr-370	2398	37	defenses	defense	NOUN
ftr-370	2398	38	in	in	ADP
ftr-370	2398	39	a	a	DET
ftr-370	2398	40	refund	refund	NOUN
ftr-370	2398	41	claim	claim	NOUN
ftr-370	2398	42	.	.	PUNCT
ftr-370	2399	1	the	the	DET
ftr-370	2399	2	court	court	NOUN
ftr-370	2399	3	also	also	ADV
ftr-370	2399	4	opined	opine	VERB
ftr-370	2399	5	that	that	SCONJ
ftr-370	2399	6	the	the	DET
ftr-370	2399	7	regulations	regulation	NOUN
ftr-370	2399	8	do	do	AUX
ftr-370	2399	9	not	not	PART
ftr-370	2399	10	misinterpret	misinterpret	VERB
ftr-370	2399	11	the	the	DET
ftr-370	2399	12	requirement	requirement	NOUN
ftr-370	2399	13	of	of	ADP
ftr-370	2399	14	§	§	PROPN
ftr-370	2399	15	6664(c)(1	6664(c)(1	NOUN
ftr-370	2399	16	)	)	PUNCT
ftr-370	2399	17	that	that	SCONJ
ftr-370	2399	18	no	no	DET
ftr-370	2399	19	penalty	penalty	NOUN
ftr-370	2399	20	may	may	AUX
ftr-370	2399	21	be	be	AUX
ftr-370	2399	22	imposed	impose	VERB
ftr-370	2399	23	under	under	ADP
ftr-370	2399	24	§	§	PROPN
ftr-370	2399	25	§	§	PROPN
ftr-370	2399	26	6662	6662	NUM
ftr-370	2399	27	or	or	CCONJ
ftr-370	2399	28	6663	6663	NUM
ftr-370	2399	29	if	if	SCONJ
ftr-370	2399	30	it	it	PRON
ftr-370	2399	31	was	be	AUX
ftr-370	2399	32	shown	show	VERB
ftr-370	2399	33	that	that	SCONJ
ftr-370	2399	34	there	there	PRON
ftr-370	2399	35	was	be	VERB
ftr-370	2399	36	reasonable	reasonable	ADJ
ftr-370	2399	37	cause	cause	NOUN
ftr-370	2399	38	.	.	PUNCT
ftr-370	2400	1	the	the	DET
ftr-370	2400	2	court	court	NOUN
ftr-370	2400	3	reached	reach	VERB
ftr-370	2400	4	this	this	DET
ftr-370	2400	5	conclusion	conclusion	NOUN
ftr-370	2400	6	by	by	ADP
ftr-370	2400	7	applying	apply	VERB
ftr-370	2400	8	the	the	DET
ftr-370	2400	9	deference	deference	NOUN
ftr-370	2400	10	rule	rule	NOUN
ftr-370	2400	11	of	of	ADP
ftr-370	2400	12	chevron	chevron	PROPN
ftr-370	2400	13	u.s.a	u.s.a	PROPN
ftr-370	2400	14	.	.	PROPN
ftr-370	2400	15	inc	inc	PROPN
ftr-370	2400	16	.	.	PROPN
ftr-370	2400	17	v.	v.	ADP
ftr-370	2400	18	natural	natural	ADJ
ftr-370	2400	19	res	re	NOUN
ftr-370	2400	20	.	.	PUNCT
ftr-370	2401	1	def	def	PROPN
ftr-370	2401	2	.	.	PROPN
ftr-370	2401	3	council	council	PROPN
ftr-370	2401	4	,	,	PUNCT
ftr-370	2401	5	inc	inc	PROPN
ftr-370	2401	6	.	.	PROPN
ftr-370	2401	7	,	,	PUNCT
ftr-370	2401	8	467	467	NUM
ftr-370	2401	9	u.s	u.s	PROPN
ftr-370	2401	10	.	.	PROPN
ftr-370	2401	11	837	837	NUM
ftr-370	2401	12	,	,	PUNCT
ftr-370	2401	13	842	842	NUM
ftr-370	2401	14	-	-	SYM
ftr-370	2401	15	843	843	NUM
ftr-370	2401	16	(	(	PUNCT
ftr-370	2401	17	1984	1984	NUM
ftr-370	2401	18	)	)	PUNCT
ftr-370	2401	19	,	,	PUNCT
ftr-370	2401	20	and	and	CCONJ
ftr-370	2401	21	noting	note	VERB
ftr-370	2401	22	that	that	SCONJ
ftr-370	2401	23	the	the	DET
ftr-370	2401	24	court	court	NOUN
ftr-370	2401	25	of	of	ADP
ftr-370	2401	26	appeals	appeal	NOUN
ftr-370	2401	27	to	to	PART
ftr-370	2401	28	which	which	PRON
ftr-370	2401	29	the	the	DET
ftr-370	2401	30	case	case	NOUN
ftr-370	2401	31	is	be	AUX
ftr-370	2401	32	appealable	appealable	ADJ
ftr-370	2401	33	[	[	X
ftr-370	2401	34	the	the	DET
ftr-370	2401	35	d.c	d.c	PROPN
ftr-370	2401	36	.	.	PROPN
ftr-370	2401	37	circuit	circuit	PROPN
ftr-370	2401	38	]	]	PUNCT
ftr-370	2401	39	has	have	AUX
ftr-370	2401	40	indicated	indicate	VERB
ftr-370	2401	41	that	that	SCONJ
ftr-370	2401	42	irs	irs	PROPN
ftr-370	2401	43	regulations	regulation	NOUN
ftr-370	2401	44	are	be	AUX
ftr-370	2401	45	to	to	PART
ftr-370	2401	46	be	be	AUX
ftr-370	2401	47	given	give	VERB
ftr-370	2401	48	chevron	chevron	NOUN
ftr-370	2401	49	deference	deference	NOUN
ftr-370	2401	50	.	.	PUNCT
ftr-370	2402	1	386	386	NUM
ftr-370	2402	2	florida	florida	PROPN
ftr-370	2402	3	tax	tax	NOUN
ftr-370	2402	4	review	review	NOUN
ftr-370	2402	5	[	[	X
ftr-370	2402	6	vol	vol	NOUN
ftr-370	2402	7	.	.	PUNCT
ftr-370	2403	1	9	9	NUM
ftr-370	2403	2	:	:	SYM
ftr-370	2403	3	si	si	PROPN
ftr-370	2403	4	14	14	NUM
ftr-370	2403	5	.	.	PUNCT
ftr-370	2403	6	strunk	strunk	NOUN
ftr-370	2403	7	and	and	CCONJ
ftr-370	2403	8	white	white	ADJ
ftr-370	2403	9	,	,	PUNCT
ftr-370	2403	10	the	the	DET
ftr-370	2403	11	elements	element	NOUN
ftr-370	2403	12	of	of	ADP
ftr-370	2403	13	style	style	NOUN
ftr-370	2403	14	,	,	PUNCT
ftr-370	2403	15	help	help	AUX
ftr-370	2403	16	identify	identify	VERB
ftr-370	2403	17	the	the	DET
ftr-370	2403	18	statute	statute	NOUN
ftr-370	2403	19	of	of	ADP
ftr-370	2403	20	limitations	limitation	NOUN
ftr-370	2403	21	as	as	ADP
ftr-370	2403	22	a	a	DET
ftr-370	2403	23	partnership	partnership	NOUN
ftr-370	2403	24	item	item	NOUN
ftr-370	2403	25	.	.	PUNCT
ftr-370	2404	1	keener	keener	PROPN
ftr-370	2404	2	v.	v.	ADP
ftr-370	2404	3	united	united	PROPN
ftr-370	2404	4	states	states	PROPN
ftr-370	2404	5	,	,	PUNCT
ftr-370	2404	6	103	103	NUM
ftr-370	2404	7	a.f.t.r	a.f.t.r	PROPN
ftr-370	2404	8	.	.	PUNCT
ftr-370	2405	1	2d	2d	NOUN
ftr-370	2405	2	2009	2009	NUM
ftr-370	2405	3	364	364	NUM
ftr-370	2405	4	(	(	PUNCT
ftr-370	2405	5	fed	fed	PROPN
ftr-370	2405	6	.	.	PUNCT
ftr-370	2405	7	cir	cir	PROPN
ftr-370	2405	8	.	.	PUNCT
ftr-370	2406	1	1/8/09	1/8/09	NUM
ftr-370	2406	2	)	)	PUNCT
ftr-370	2406	3	.	.	PUNCT
ftr-370	2407	1	the	the	DET
ftr-370	2407	2	taxpayers	taxpayer	NOUN
ftr-370	2407	3	invested	invest	VERB
ftr-370	2407	4	in	in	ADP
ftr-370	2407	5	tax	tax	NOUN
ftr-370	2407	6	shelters	shelter	NOUN
ftr-370	2407	7	promoted	promote	VERB
ftr-370	2407	8	by	by	ADP
ftr-370	2407	9	amcor	amcor	NOUN
ftr-370	2407	10	in	in	ADP
ftr-370	2407	11	the	the	DET
ftr-370	2407	12	mid-1980	mid-1980	NOUN
ftr-370	2407	13	’s	’s	X
ftr-370	2407	14	.	.	PUNCT
ftr-370	2408	1	in	in	ADP
ftr-370	2408	2	a	a	DET
ftr-370	2408	3	partnership	partnership	NOUN
ftr-370	2408	4	audit	audit	NOUN
ftr-370	2408	5	procedure	procedure	NOUN
ftr-370	2408	6	,	,	PUNCT
ftr-370	2408	7	following	follow	VERB
ftr-370	2408	8	issuance	issuance	NOUN
ftr-370	2408	9	of	of	ADP
ftr-370	2408	10	an	an	DET
ftr-370	2408	11	fpaa	fpaa	NOUN
ftr-370	2408	12	,	,	PUNCT
ftr-370	2408	13	the	the	DET
ftr-370	2408	14	partnership	partnership	NOUN
ftr-370	2408	15	entered	enter	VERB
ftr-370	2408	16	into	into	ADP
ftr-370	2408	17	a	a	DET
ftr-370	2408	18	settlement	settlement	NOUN
ftr-370	2408	19	agreement	agreement	NOUN
ftr-370	2408	20	with	with	ADP
ftr-370	2408	21	the	the	DET
ftr-370	2408	22	irs	irs	PROPN
ftr-370	2408	23	that	that	PRON
ftr-370	2408	24	allowed	allow	VERB
ftr-370	2408	25	a	a	DET
ftr-370	2408	26	percentage	percentage	NOUN
ftr-370	2408	27	of	of	ADP
ftr-370	2408	28	ordinary	ordinary	ADJ
ftr-370	2408	29	deductions	deduction	NOUN
ftr-370	2408	30	,	,	PUNCT
ftr-370	2408	31	but	but	CCONJ
ftr-370	2408	32	provided	provide	VERB
ftr-370	2408	33	that	that	SCONJ
ftr-370	2408	34	the	the	DET
ftr-370	2408	35	irs	irs	PROPN
ftr-370	2408	36	may	may	AUX
ftr-370	2408	37	assert	assert	VERB
ftr-370	2408	38	additional	additional	ADJ
ftr-370	2408	39	tax	tax	NOUN
ftr-370	2408	40	liability	liability	NOUN
ftr-370	2408	41	against	against	ADP
ftr-370	2408	42	individual	individual	ADJ
ftr-370	2408	43	partners	partner	NOUN
ftr-370	2408	44	plus	plus	CCONJ
ftr-370	2408	45	interest	interest	NOUN
ftr-370	2408	46	.	.	PUNCT
ftr-370	2409	1	subsequently	subsequently	ADV
ftr-370	2409	2	the	the	DET
ftr-370	2409	3	irs	irs	PROPN
ftr-370	2409	4	assessed	assess	VERB
ftr-370	2409	5	additional	additional	ADJ
ftr-370	2409	6	tax	tax	NOUN
ftr-370	2409	7	plus	plus	CCONJ
ftr-370	2409	8	penalties	penalty	NOUN
ftr-370	2409	9	against	against	ADP
ftr-370	2409	10	the	the	DET
ftr-370	2409	11	taxpayers	taxpayer	NOUN
ftr-370	2409	12	,	,	PUNCT
ftr-370	2409	13	which	which	PRON
ftr-370	2409	14	they	they	PRON
ftr-370	2409	15	paid	pay	VERB
ftr-370	2409	16	in	in	ADP
ftr-370	2409	17	full	full	ADJ
ftr-370	2409	18	.	.	PUNCT
ftr-370	2410	1	in	in	ADP
ftr-370	2410	2	their	their	PRON
ftr-370	2410	3	refund	refund	NOUN
ftr-370	2410	4	claim	claim	NOUN
ftr-370	2410	5	the	the	DET
ftr-370	2410	6	taxpayers	taxpayer	NOUN
ftr-370	2410	7	asserted	assert	VERB
ftr-370	2410	8	that	that	SCONJ
ftr-370	2410	9	the	the	DET
ftr-370	2410	10	statute	statute	NOUN
ftr-370	2410	11	of	of	ADP
ftr-370	2410	12	limitations	limitation	NOUN
ftr-370	2410	13	had	have	AUX
ftr-370	2410	14	expired	expire	VERB
ftr-370	2410	15	on	on	ADP
ftr-370	2410	16	the	the	DET
ftr-370	2410	17	irs	irs	PROPN
ftr-370	2410	18	’s	’s	PART
ftr-370	2410	19	assessment	assessment	NOUN
ftr-370	2410	20	of	of	ADP
ftr-370	2410	21	tax	tax	NOUN
ftr-370	2410	22	.	.	PUNCT
ftr-370	2411	1	the	the	DET
ftr-370	2411	2	court	court	NOUN
ftr-370	2411	3	affirmed	affirm	VERB
ftr-370	2411	4	the	the	DET
ftr-370	2411	5	finding	finding	NOUN
ftr-370	2411	6	of	of	ADP
ftr-370	2411	7	the	the	DET
ftr-370	2411	8	court	court	NOUN
ftr-370	2411	9	of	of	ADP
ftr-370	2411	10	federal	federal	ADJ
ftr-370	2411	11	claims	claim	NOUN
ftr-370	2411	12	that	that	SCONJ
ftr-370	2411	13	it	it	PRON
ftr-370	2411	14	lacked	lack	VERB
ftr-370	2411	15	jurisdiction	jurisdiction	NOUN
ftr-370	2411	16	to	to	PART
ftr-370	2411	17	determine	determine	VERB
ftr-370	2411	18	the	the	DET
ftr-370	2411	19	refund	refund	NOUN
ftr-370	2411	20	claims	claim	NOUN
ftr-370	2411	21	because	because	SCONJ
ftr-370	2411	22	application	application	NOUN
ftr-370	2411	23	of	of	ADP
ftr-370	2411	24	the	the	DET
ftr-370	2411	25	statute	statute	NOUN
ftr-370	2411	26	of	of	ADP
ftr-370	2411	27	limitations	limitation	NOUN
ftr-370	2411	28	is	be	AUX
ftr-370	2411	29	a	a	DET
ftr-370	2411	30	partnership	partnership	NOUN
ftr-370	2411	31	item	item	NOUN
ftr-370	2411	32	as	as	SCONJ
ftr-370	2411	33	defined	define	VERB
ftr-370	2411	34	in	in	ADP
ftr-370	2411	35	§	§	PROPN
ftr-370	2411	36	6231(a	6231(a	NUM
ftr-370	2411	37	)	)	PUNCT
ftr-370	2411	38	subject	subject	ADJ
ftr-370	2411	39	to	to	ADP
ftr-370	2411	40	determination	determination	NOUN
ftr-370	2411	41	in	in	ADP
ftr-370	2411	42	the	the	DET
ftr-370	2411	43	tefra	tefra	PROPN
ftr-370	2411	44	proceeding	proceeding	NOUN
ftr-370	2411	45	.	.	PUNCT
ftr-370	2412	1	section	section	NOUN
ftr-370	2412	2	6231(a	6231(a	NUM
ftr-370	2412	3	)	)	PUNCT
ftr-370	2412	4	defines	define	VERB
ftr-370	2412	5	a	a	DET
ftr-370	2412	6	partnership	partnership	NOUN
ftr-370	2412	7	item	item	NOUN
ftr-370	2412	8	as	as	ADP
ftr-370	2412	9	“	"	PUNCT
ftr-370	2412	10	any	any	DET
ftr-370	2412	11	item	item	NOUN
ftr-370	2412	12	required	require	VERB
ftr-370	2412	13	to	to	PART
ftr-370	2412	14	be	be	AUX
ftr-370	2412	15	taken	take	VERB
ftr-370	2412	16	into	into	ADP
ftr-370	2412	17	account	account	NOUN
ftr-370	2412	18	for	for	ADP
ftr-370	2412	19	the	the	DET
ftr-370	2412	20	partnership	partnership	NOUN
ftr-370	2412	21	’s	’s	PART
ftr-370	2412	22	taxable	taxable	ADJ
ftr-370	2412	23	year	year	NOUN
ftr-370	2412	24	under	under	ADP
ftr-370	2412	25	any	any	DET
ftr-370	2412	26	provision	provision	NOUN
ftr-370	2412	27	of	of	ADP
ftr-370	2412	28	subtitle	subtitle	NOUN
ftr-370	2412	29	a.	a.	NOUN
ftr-370	2412	30	”	"	PUNCT
ftr-370	2412	31	the	the	DET
ftr-370	2412	32	taxpayers	taxpayer	NOUN
ftr-370	2412	33	argued	argue	VERB
ftr-370	2412	34	that	that	SCONJ
ftr-370	2412	35	the	the	DET
ftr-370	2412	36	statute	statute	NOUN
ftr-370	2412	37	of	of	ADP
ftr-370	2412	38	limitations	limitation	NOUN
ftr-370	2412	39	,	,	PUNCT
ftr-370	2412	40	provided	provide	VERB
ftr-370	2412	41	for	for	ADP
ftr-370	2412	42	under	under	ADP
ftr-370	2412	43	subtitle	subtitle	NOUN
ftr-370	2412	44	f	f	PROPN
ftr-370	2412	45	,	,	PUNCT
ftr-370	2412	46	is	be	AUX
ftr-370	2412	47	not	not	PART
ftr-370	2412	48	a	a	DET
ftr-370	2412	49	partnership	partnership	NOUN
ftr-370	2412	50	item	item	NOUN
ftr-370	2412	51	under	under	ADP
ftr-370	2412	52	this	this	DET
ftr-370	2412	53	definition	definition	NOUN
ftr-370	2412	54	.	.	PUNCT
ftr-370	2413	1	referring	refer	VERB
ftr-370	2413	2	to	to	ADP
ftr-370	2413	3	the	the	DET
ftr-370	2413	4	elements	element	NOUN
ftr-370	2413	5	of	of	ADP
ftr-370	2413	6	style	style	NOUN
ftr-370	2413	7	,	,	PUNCT
ftr-370	2413	8	the	the	DET
ftr-370	2413	9	court	court	NOUN
ftr-370	2413	10	concluded	conclude	VERB
ftr-370	2413	11	that	that	SCONJ
ftr-370	2413	12	the	the	DET
ftr-370	2413	13	restrictive	restrictive	ADJ
ftr-370	2413	14	phrase	phrase	NOUN
ftr-370	2413	15	“	"	PUNCT
ftr-370	2413	16	subtitle	subtitle	NOUN
ftr-370	2413	17	a	a	PRON
ftr-370	2413	18	”	"	PUNCT
ftr-370	2413	19	modifies	modify	VERB
ftr-370	2413	20	the	the	DET
ftr-370	2413	21	words	word	NOUN
ftr-370	2413	22	that	that	PRON
ftr-370	2413	23	immediately	immediately	ADV
ftr-370	2413	24	precede	precede	VERB
ftr-370	2413	25	it	it	PRON
ftr-370	2413	26	,	,	PUNCT
ftr-370	2413	27	“	"	PUNCT
ftr-370	2413	28	taxable	taxable	ADJ
ftr-370	2413	29	year	year	NOUN
ftr-370	2413	30	,	,	PUNCT
ftr-370	2413	31	”	"	PUNCT
ftr-370	2413	32	and	and	CCONJ
ftr-370	2413	33	not	not	PART
ftr-370	2413	34	the	the	DET
ftr-370	2413	35	words	word	NOUN
ftr-370	2413	36	“	"	PUNCT
ftr-370	2413	37	partnership	partnership	NOUN
ftr-370	2413	38	item	item	NOUN
ftr-370	2413	39	.	.	PUNCT
ftr-370	2413	40	”	"	PUNCT
ftr-370	2414	1	(	(	PUNCT
ftr-370	2414	2	following	follow	VERB
ftr-370	2414	3	prati	prati	PROPN
ftr-370	2414	4	v.	v.	PROPN
ftr-370	2414	5	united	united	PROPN
ftr-370	2414	6	states	states	PROPN
ftr-370	2414	7	,	,	PUNCT
ftr-370	2414	8	81	81	NUM
ftr-370	2414	9	fed	feed	VERB
ftr-370	2414	10	.	.	PUNCT
ftr-370	2415	1	cl	cl	NOUN
ftr-370	2415	2	.	.	PUNCT
ftr-370	2416	1	422	422	NUM
ftr-370	2416	2	(	(	PUNCT
ftr-370	2416	3	2008	2008	NUM
ftr-370	2416	4	)	)	PUNCT
ftr-370	2416	5	)	)	PUNCT
ftr-370	2416	6	.	.	PUNCT
ftr-370	2417	1	the	the	DET
ftr-370	2417	2	court	court	NOUN
ftr-370	2417	3	added	add	VERB
ftr-370	2417	4	that	that	SCONJ
ftr-370	2417	5	reg	reg	NOUN
ftr-370	2417	6	.	.	PUNCT
ftr-370	2418	1	§	§	PROPN
ftr-370	2418	2	301.6631(a)(3)1(b	301.6631(a)(3)1(b	PROPN
ftr-370	2418	3	)	)	PUNCT
ftr-370	2418	4	,	,	PUNCT
ftr-370	2418	5	which	which	PRON
ftr-370	2418	6	includes	include	VERB
ftr-370	2418	7	as	as	ADP
ftr-370	2418	8	a	a	DET
ftr-370	2418	9	partnership	partnership	NOUN
ftr-370	2418	10	item	item	NOUN
ftr-370	2418	11	any	any	DET
ftr-370	2418	12	determination	determination	NOUN
ftr-370	2418	13	of	of	ADP
ftr-370	2418	14	the	the	DET
ftr-370	2418	15	amount	amount	NOUN
ftr-370	2418	16	,	,	PUNCT
ftr-370	2418	17	timing	timing	NOUN
ftr-370	2418	18	,	,	PUNCT
ftr-370	2418	19	and	and	CCONJ
ftr-370	2418	20	characterization	characterization	NOUN
ftr-370	2418	21	of	of	ADP
ftr-370	2418	22	items	item	NOUN
ftr-370	2418	23	,	,	PUNCT
ftr-370	2418	24	is	be	AUX
ftr-370	2418	25	a	a	DET
ftr-370	2418	26	reasonable	reasonable	ADJ
ftr-370	2418	27	interpretation	interpretation	NOUN
ftr-370	2418	28	of	of	ADP
ftr-370	2418	29	the	the	DET
ftr-370	2418	30	statutory	statutory	ADJ
ftr-370	2418	31	ambiguity	ambiguity	NOUN
ftr-370	2418	32	that	that	PRON
ftr-370	2418	33	is	be	AUX
ftr-370	2418	34	entitled	entitle	VERB
ftr-370	2418	35	to	to	PART
ftr-370	2418	36	deference	deference	VERB
ftr-370	2418	37	under	under	ADP
ftr-370	2418	38	chevron	chevron	NOUN
ftr-370	2418	39	,	,	PUNCT
ftr-370	2418	40	u.s.a	u.s.a	PROPN
ftr-370	2418	41	.	.	PROPN
ftr-370	2418	42	,	,	PUNCT
ftr-370	2418	43	inc	inc	PROPN
ftr-370	2418	44	.	.	PROPN
ftr-370	2418	45	v.	v.	ADP
ftr-370	2418	46	natural	natural	ADJ
ftr-370	2418	47	res	re	NOUN
ftr-370	2418	48	.	.	PUNCT
ftr-370	2419	1	def	def	PROPN
ftr-370	2419	2	.	.	PROPN
ftr-370	2419	3	council	council	PROPN
ftr-370	2419	4	,	,	PUNCT
ftr-370	2419	5	inc	inc	PROPN
ftr-370	2419	6	.	.	PROPN
ftr-370	2419	7	,	,	PUNCT
ftr-370	2419	8	467	467	NUM
ftr-370	2419	9	u.s	u.s	PROPN
ftr-370	2419	10	.	.	PROPN
ftr-370	2419	11	837	837	NUM
ftr-370	2419	12	(	(	PUNCT
ftr-370	2419	13	1984	1984	NUM
ftr-370	2419	14	)	)	PUNCT
ftr-370	2419	15	.	.	PUNCT
ftr-370	2420	1	the	the	DET
ftr-370	2420	2	court	court	NOUN
ftr-370	2420	3	also	also	ADV
ftr-370	2420	4	rejected	reject	VERB
ftr-370	2420	5	the	the	DET
ftr-370	2420	6	taxpayers	taxpayer	NOUN
ftr-370	2420	7	’	’	PART
ftr-370	2420	8	claim	claim	NOUN
ftr-370	2420	9	for	for	ADP
ftr-370	2420	10	refund	refund	NOUN
ftr-370	2420	11	of	of	ADP
ftr-370	2420	12	additional	additional	ADJ
ftr-370	2420	13	interest	interest	NOUN
ftr-370	2420	14	penalties	penalty	NOUN
ftr-370	2420	15	imposed	impose	VERB
ftr-370	2420	16	on	on	ADP
ftr-370	2420	17	tax	tax	NOUN
ftr-370	2420	18	motivated	motivate	VERB
ftr-370	2420	19	transactions	transaction	NOUN
ftr-370	2420	20	holding	hold	VERB
ftr-370	2420	21	that	that	SCONJ
ftr-370	2420	22	a	a	DET
ftr-370	2420	23	determination	determination	NOUN
ftr-370	2420	24	that	that	PRON
ftr-370	2420	25	characterizes	characterize	VERB
ftr-370	2420	26	a	a	DET
ftr-370	2420	27	partnership	partnership	NOUN
ftr-370	2420	28	transaction	transaction	NOUN
ftr-370	2420	29	as	as	ADP
ftr-370	2420	30	a	a	DET
ftr-370	2420	31	sham	sham	NOUN
ftr-370	2420	32	is	be	AUX
ftr-370	2420	33	a	a	DET
ftr-370	2420	34	partnership	partnership	NOUN
ftr-370	2420	35	item	item	NOUN
ftr-370	2420	36	.	.	PUNCT
ftr-370	2421	1	g.	g.	PROPN
ftr-370	2421	2	miscellaneous	miscellaneous	ADJ
ftr-370	2421	3	1	1	NUM
ftr-370	2421	4	.	.	PUNCT
ftr-370	2421	5	partnership	partnership	NOUN
ftr-370	2421	6	interest	interest	NOUN
ftr-370	2421	7	incurred	incur	VERB
ftr-370	2421	8	in	in	ADP
ftr-370	2421	9	the	the	DET
ftr-370	2421	10	business	business	NOUN
ftr-370	2421	11	of	of	ADP
ftr-370	2421	12	trading	trading	NOUN
ftr-370	2421	13	securities	security	NOUN
ftr-370	2421	14	is	be	AUX
ftr-370	2421	15	treated	treat	VERB
ftr-370	2421	16	as	as	ADP
ftr-370	2421	17	investment	investment	NOUN
ftr-370	2421	18	interest	interest	NOUN
ftr-370	2421	19	to	to	ADP
ftr-370	2421	20	a	a	DET
ftr-370	2421	21	noncorporate	noncorporate	ADJ
ftr-370	2421	22	limited	limited	ADJ
ftr-370	2421	23	partner	partner	NOUN
ftr-370	2421	24	.	.	PUNCT
ftr-370	2422	1	rev	rev	PROPN
ftr-370	2422	2	.	.	PUNCT
ftr-370	2423	1	rul	rul	PROPN
ftr-370	2423	2	.	.	PUNCT
ftr-370	2423	3	2008	2008	NUM
ftr-370	2423	4	-	-	SYM
ftr-370	2423	5	12	12	NUM
ftr-370	2423	6	,	,	PUNCT
ftr-370	2423	7	2008	2008	NUM
ftr-370	2423	8	-	-	SYM
ftr-370	2423	9	10	10	NUM
ftr-370	2423	10	i.r.b	i.r.b	NOUN
ftr-370	2423	11	.	.	PUNCT
ftr-370	2424	1	520	520	NUM
ftr-370	2424	2	(	(	PUNCT
ftr-370	2424	3	2/19/08	2/19/08	NUM
ftr-370	2424	4	)	)	PUNCT
ftr-370	2424	5	.	.	PUNCT
ftr-370	2425	1	the	the	DET
ftr-370	2425	2	irs	irs	PROPN
ftr-370	2425	3	ruled	rule	VERB
ftr-370	2425	4	that	that	SCONJ
ftr-370	2425	5	a	a	DET
ftr-370	2425	6	limited	limited	ADJ
ftr-370	2425	7	partner	partner	NOUN
ftr-370	2425	8	in	in	ADP
ftr-370	2425	9	a	a	DET
ftr-370	2425	10	partnership	partnership	NOUN
ftr-370	2425	11	engaged	engage	VERB
ftr-370	2425	12	in	in	ADP
ftr-370	2425	13	the	the	DET
ftr-370	2425	14	trade	trade	NOUN
ftr-370	2425	15	or	or	CCONJ
ftr-370	2425	16	business	business	NOUN
ftr-370	2425	17	of	of	ADP
ftr-370	2425	18	trading	trading	NOUN
ftr-370	2425	19	securities	security	NOUN
ftr-370	2425	20	is	be	AUX
ftr-370	2425	21	subject	subject	ADJ
ftr-370	2425	22	to	to	ADP
ftr-370	2425	23	the	the	DET
ftr-370	2425	24	investment	investment	NOUN
ftr-370	2425	25	interest	interest	NOUN
ftr-370	2425	26	limitation	limitation	NOUN
ftr-370	2425	27	of	of	ADP
ftr-370	2425	28	§	§	PROPN
ftr-370	2425	29	163(d	163(d	PROPN
ftr-370	2425	30	)	)	PUNCT
ftr-370	2425	31	on	on	ADP
ftr-370	2425	32	the	the	DET
ftr-370	2425	33	partner	partner	NOUN
ftr-370	2425	34	’s	’s	PART
ftr-370	2425	35	distributive	distributive	ADJ
ftr-370	2425	36	share	share	NOUN
ftr-370	2425	37	of	of	ADP
ftr-370	2425	38	the	the	DET
ftr-370	2425	39	partnership	partnership	NOUN
ftr-370	2425	40	’s	’s	PART
ftr-370	2425	41	interest	interest	NOUN
ftr-370	2425	42	deduction	deduction	NOUN
ftr-370	2425	43	.	.	PUNCT
ftr-370	2426	1	section	section	NOUN
ftr-370	2426	2	163(d)(5)(a)(ii	163(d)(5)(a)(ii	NUM
ftr-370	2426	3	)	)	PUNCT
ftr-370	2426	4	provides	provide	VERB
ftr-370	2426	5	that	that	SCONJ
ftr-370	2426	6	the	the	DET
ftr-370	2426	7	term	term	NOUN
ftr-370	2426	8	“	"	PUNCT
ftr-370	2426	9	property	property	NOUN
ftr-370	2426	10	held	hold	VERB
ftr-370	2426	11	for	for	ADP
ftr-370	2426	12	investment	investment	NOUN
ftr-370	2426	13	”	"	PUNCT
ftr-370	2426	14	includes	include	VERB
ftr-370	2426	15	any	any	DET
ftr-370	2426	16	interest	interest	NOUN
ftr-370	2426	17	held	hold	VERB
ftr-370	2426	18	by	by	ADP
ftr-370	2426	19	a	a	DET
ftr-370	2426	20	taxpayer	taxpayer	NOUN
ftr-370	2426	21	in	in	ADP
ftr-370	2426	22	an	an	DET
ftr-370	2426	23	activity	activity	NOUN
ftr-370	2426	24	involving	involve	VERB
ftr-370	2426	25	the	the	DET
ftr-370	2426	26	conduct	conduct	NOUN
ftr-370	2426	27	of	of	ADP
ftr-370	2426	28	a	a	DET
ftr-370	2426	29	trade	trade	NOUN
ftr-370	2426	30	or	or	CCONJ
ftr-370	2426	31	business	business	NOUN
ftr-370	2426	32	that	that	PRON
ftr-370	2426	33	is	be	AUX
ftr-370	2426	34	not	not	PART
ftr-370	2426	35	a	a	DET
ftr-370	2426	36	passive	passive	ADJ
ftr-370	2426	37	activity	activity	NOUN
ftr-370	2426	38	and	and	CCONJ
ftr-370	2426	39	with	with	ADP
ftr-370	2426	40	respect	respect	NOUN
ftr-370	2426	41	to	to	ADP
ftr-370	2426	42	which	which	PRON
ftr-370	2426	43	the	the	DET
ftr-370	2426	44	taxpayer	taxpayer	NOUN
ftr-370	2426	45	does	do	AUX
ftr-370	2426	46	not	not	PART
ftr-370	2426	47	materially	materially	ADV
ftr-370	2426	48	participate	participate	VERB
ftr-370	2426	49	.	.	PUNCT
ftr-370	2427	1	reg	reg	NOUN
ftr-370	2427	2	.	.	PUNCT
ftr-370	2428	1	§	§	PROPN
ftr-370	2428	2	1.469	1.469	NUM
ftr-370	2428	3	-	-	SYM
ftr-370	2428	4	1t(e)(6	1t(e)(6	NUM
ftr-370	2428	5	)	)	PUNCT
ftr-370	2428	6	provides	provide	VERB
ftr-370	2428	7	that	that	SCONJ
ftr-370	2428	8	trading	trade	VERB
ftr-370	2428	9	personal	personal	ADJ
ftr-370	2428	10	property	property	NOUN
ftr-370	2428	11	for	for	ADP
ftr-370	2428	12	the	the	DET
ftr-370	2428	13	account	account	NOUN
ftr-370	2428	14	of	of	ADP
ftr-370	2428	15	owners	owner	NOUN
ftr-370	2428	16	of	of	ADP
ftr-370	2428	17	an	an	DET
ftr-370	2428	18	interest	interest	NOUN
ftr-370	2428	19	in	in	ADP
ftr-370	2428	20	the	the	DET
ftr-370	2428	21	activity	activity	NOUN
ftr-370	2428	22	(	(	PUNCT
ftr-370	2428	23	without	without	ADP
ftr-370	2428	24	regard	regard	NOUN
ftr-370	2428	25	to	to	ADP
ftr-370	2428	26	whether	whether	SCONJ
ftr-370	2428	27	or	or	CCONJ
ftr-370	2428	28	not	not	PART
ftr-370	2428	29	the	the	DET
ftr-370	2428	30	activity	activity	NOUN
ftr-370	2428	31	is	be	AUX
ftr-370	2428	32	a	a	DET
ftr-370	2428	33	trade	trade	NOUN
ftr-370	2428	34	or	or	CCONJ
ftr-370	2428	35	business	business	NOUN
ftr-370	2428	36	)	)	PUNCT
ftr-370	2428	37	is	be	AUX
ftr-370	2428	38	not	not	PART
ftr-370	2428	39	a	a	DET
ftr-370	2428	40	passive	passive	ADJ
ftr-370	2428	41	activity	activity	NOUN
ftr-370	2428	42	.	.	PUNCT
ftr-370	2429	1	thus	thus	ADV
ftr-370	2429	2	,	,	PUNCT
ftr-370	2429	3	2009	2009	NUM
ftr-370	2429	4	]	]	PUNCT
ftr-370	2429	5	recent	recent	ADJ
ftr-370	2429	6	developments	development	NOUN
ftr-370	2429	7	in	in	ADP
ftr-370	2429	8	federal	federal	ADJ
ftr-370	2429	9	income	income	NOUN
ftr-370	2429	10	taxation	taxation	NOUN
ftr-370	2429	11	387	387	NUM
ftr-370	2429	12	partnership	partnership	NOUN
ftr-370	2429	13	interest	interest	NOUN
ftr-370	2429	14	of	of	ADP
ftr-370	2429	15	a	a	DET
ftr-370	2429	16	partner	partner	NOUN
ftr-370	2429	17	who	who	PRON
ftr-370	2429	18	is	be	AUX
ftr-370	2429	19	not	not	PART
ftr-370	2429	20	a	a	DET
ftr-370	2429	21	material	material	NOUN
ftr-370	2429	22	participant	participant	NOUN
ftr-370	2429	23	is	be	AUX
ftr-370	2429	24	investment	investment	NOUN
ftr-370	2429	25	interest	interest	NOUN
ftr-370	2429	26	described	describe	VERB
ftr-370	2429	27	in	in	ADP
ftr-370	2429	28	§	§	PROPN
ftr-370	2429	29	163(d)(3	163(d)(3	NUM
ftr-370	2429	30	)	)	PUNCT
ftr-370	2429	31	.	.	PUNCT
ftr-370	2430	1	as	as	ADP
ftr-370	2430	2	such	such	ADJ
ftr-370	2430	3	it	it	PRON
ftr-370	2430	4	is	be	AUX
ftr-370	2430	5	subject	subject	ADJ
ftr-370	2430	6	to	to	ADP
ftr-370	2430	7	the	the	DET
ftr-370	2430	8	§	§	PROPN
ftr-370	2430	9	163(d	163(d	PROPN
ftr-370	2430	10	)	)	PUNCT
ftr-370	2430	11	limitation	limitation	NOUN
ftr-370	2430	12	on	on	ADP
ftr-370	2430	13	the	the	DET
ftr-370	2430	14	deduction	deduction	NOUN
ftr-370	2430	15	of	of	ADP
ftr-370	2430	16	investment	investment	NOUN
ftr-370	2430	17	interest	interest	NOUN
ftr-370	2430	18	.	.	PUNCT
ftr-370	2431	1	a.	a.	NOUN
ftr-370	2432	1	but	but	CCONJ
ftr-370	2432	2	the	the	DET
ftr-370	2432	3	interest	interest	NOUN
ftr-370	2432	4	is	be	AUX
ftr-370	2432	5	deductible	deductible	ADJ
ftr-370	2432	6	above	above	ADP
ftr-370	2432	7	the	the	DET
ftr-370	2432	8	line	line	NOUN
ftr-370	2432	9	.	.	PUNCT
ftr-370	2433	1	rev	rev	PROPN
ftr-370	2433	2	.	.	PROPN
ftr-370	2434	1	rul	rul	PROPN
ftr-370	2434	2	.	.	PUNCT
ftr-370	2434	3	2008	2008	NUM
ftr-370	2434	4	-	-	SYM
ftr-370	2434	5	38	38	NUM
ftr-370	2434	6	,	,	PUNCT
ftr-370	2434	7	2008	2008	NUM
ftr-370	2434	8	-	-	SYM
ftr-370	2434	9	31	31	NUM
ftr-370	2434	10	i.r.b	i.r.b	NOUN
ftr-370	2434	11	.	.	PUNCT
ftr-370	2435	1	249	249	NUM
ftr-370	2435	2	(	(	PUNCT
ftr-370	2435	3	7/3/08	7/3/08	NUM
ftr-370	2435	4	)	)	PUNCT
ftr-370	2435	5	.	.	PUNCT
ftr-370	2436	1	this	this	DET
ftr-370	2436	2	revenue	revenue	NOUN
ftr-370	2436	3	ruling	ruling	NOUN
ftr-370	2436	4	addressed	address	VERB
ftr-370	2436	5	two	two	NUM
ftr-370	2436	6	issues	issue	NOUN
ftr-370	2436	7	.	.	PUNCT
ftr-370	2437	1	first	first	ADV
ftr-370	2437	2	,	,	PUNCT
ftr-370	2437	3	with	with	ADP
ftr-370	2437	4	respect	respect	NOUN
ftr-370	2437	5	to	to	ADP
ftr-370	2437	6	an	an	DET
ftr-370	2437	7	individual	individual	ADJ
ftr-370	2437	8	limited	limited	ADJ
ftr-370	2437	9	partner	partner	NOUN
ftr-370	2437	10	who	who	PRON
ftr-370	2437	11	does	do	AUX
ftr-370	2437	12	not	not	PART
ftr-370	2437	13	materially	materially	ADV
ftr-370	2437	14	participate	participate	VERB
ftr-370	2437	15	,	,	PUNCT
ftr-370	2437	16	interest	interest	NOUN
ftr-370	2437	17	paid	pay	VERB
ftr-370	2437	18	or	or	CCONJ
ftr-370	2437	19	accrued	accrue	VERB
ftr-370	2437	20	on	on	ADP
ftr-370	2437	21	indebtedness	indebtedness	NOUN
ftr-370	2437	22	allocable	allocable	ADJ
ftr-370	2437	23	to	to	ADP
ftr-370	2437	24	investment	investment	NOUN
ftr-370	2437	25	-	-	PUNCT
ftr-370	2437	26	type	type	NOUN
ftr-370	2437	27	property	property	NOUN
ftr-370	2437	28	[	[	AUX
ftr-370	2437	29	see	see	VERB
ftr-370	2437	30	§	§	PROPN
ftr-370	2437	31	163(d)(5)(a)(ii	163(d)(5)(a)(ii	NUM
ftr-370	2437	32	)	)	PUNCT
ftr-370	2437	33	]	]	PUNCT
ftr-370	2437	34	by	by	ADP
ftr-370	2437	35	a	a	DET
ftr-370	2437	36	partnership	partnership	NOUN
ftr-370	2437	37	engaged	engage	VERB
ftr-370	2437	38	solely	solely	ADV
ftr-370	2437	39	in	in	ADP
ftr-370	2437	40	the	the	DET
ftr-370	2437	41	trade	trade	NOUN
ftr-370	2437	42	or	or	CCONJ
ftr-370	2437	43	business	business	NOUN
ftr-370	2437	44	of	of	ADP
ftr-370	2437	45	trading	trading	NOUN
ftr-370	2437	46	securities	security	NOUN
ftr-370	2437	47	for	for	ADP
ftr-370	2437	48	its	its	PRON
ftr-370	2437	49	own	own	ADJ
ftr-370	2437	50	account	account	NOUN
ftr-370	2437	51	and	and	CCONJ
ftr-370	2437	52	not	not	PART
ftr-370	2437	53	for	for	ADP
ftr-370	2437	54	customers	customer	NOUN
ftr-370	2437	55	is	be	AUX
ftr-370	2437	56	,	,	PUNCT
ftr-370	2437	57	after	after	ADP
ftr-370	2437	58	the	the	DET
ftr-370	2437	59	application	application	NOUN
ftr-370	2437	60	of	of	ADP
ftr-370	2437	61	the	the	DET
ftr-370	2437	62	§	§	PROPN
ftr-370	2437	63	163(d)(1	163(d)(1	PROPN
ftr-370	2437	64	)	)	PUNCT
ftr-370	2437	65	limitation	limitation	NOUN
ftr-370	2437	66	,	,	PUNCT
ftr-370	2437	67	a	a	DET
ftr-370	2437	68	deduction	deduction	NOUN
ftr-370	2437	69	described	describe	VERB
ftr-370	2437	70	in	in	ADP
ftr-370	2437	71	§	§	PROPN
ftr-370	2437	72	62(a)(1	62(a)(1	NUM
ftr-370	2437	73	)	)	PUNCT
ftr-370	2437	74	that	that	PRON
ftr-370	2437	75	is	be	AUX
ftr-370	2437	76	taken	take	VERB
ftr-370	2437	77	into	into	ADP
ftr-370	2437	78	account	account	NOUN
ftr-370	2437	79	in	in	ADP
ftr-370	2437	80	determining	determine	VERB
ftr-370	2437	81	agi	agi	NOUN
ftr-370	2437	82	.	.	PUNCT
ftr-370	2438	1	second	second	ADJ
ftr-370	2438	2	,	,	PUNCT
ftr-370	2438	3	if	if	SCONJ
ftr-370	2438	4	an	an	DET
ftr-370	2438	5	individual	individual	NOUN
ftr-370	2438	6	has	have	AUX
ftr-370	2438	7	both	both	CCONJ
ftr-370	2438	8	(	(	PUNCT
ftr-370	2438	9	1	1	X
ftr-370	2438	10	)	)	PUNCT
ftr-370	2438	11	investment	investment	NOUN
ftr-370	2438	12	interest	interest	NOUN
ftr-370	2438	13	expense	expense	NOUN
ftr-370	2438	14	described	describe	VERB
ftr-370	2438	15	above	above	ADV
ftr-370	2438	16	,	,	PUNCT
ftr-370	2438	17	and	and	CCONJ
ftr-370	2438	18	(	(	PUNCT
ftr-370	2438	19	2	2	X
ftr-370	2438	20	)	)	PUNCT
ftr-370	2438	21	investment	investment	NOUN
ftr-370	2438	22	interest	interest	NOUN
ftr-370	2438	23	expense	expense	NOUN
ftr-370	2438	24	attributable	attributable	ADJ
ftr-370	2438	25	to	to	ADP
ftr-370	2438	26	indebtedness	indebtedness	NOUN
ftr-370	2438	27	allocable	allocable	ADJ
ftr-370	2438	28	to	to	ADP
ftr-370	2438	29	investment	investment	NOUN
ftr-370	2438	30	property	property	NOUN
ftr-370	2438	31	held	hold	VERB
ftr-370	2438	32	in	in	ADP
ftr-370	2438	33	an	an	DET
ftr-370	2438	34	activity	activity	NOUN
ftr-370	2438	35	that	that	PRON
ftr-370	2438	36	is	be	AUX
ftr-370	2438	37	excluded	exclude	VERB
ftr-370	2438	38	from	from	ADP
ftr-370	2438	39	the	the	DET
ftr-370	2438	40	definition	definition	NOUN
ftr-370	2438	41	of	of	ADP
ftr-370	2438	42	a	a	DET
ftr-370	2438	43	passive	passive	ADJ
ftr-370	2438	44	activity	activity	NOUN
ftr-370	2438	45	by	by	ADP
ftr-370	2438	46	§	§	PROPN
ftr-370	2438	47	469(e)(1	469(e)(1	PROPN
ftr-370	2438	48	)	)	PUNCT
ftr-370	2439	1	[	[	AUX
ftr-370	2439	2	see	see	VERB
ftr-370	2439	3	§	§	PROPN
ftr-370	2439	4	163(d)(5)(a)(i	163(d)(5)(a)(i	NUM
ftr-370	2439	5	)	)	PUNCT
ftr-370	2439	6	]	]	PUNCT
ftr-370	2439	7	,	,	PUNCT
ftr-370	2439	8	e.g.	e.g.	ADV
ftr-370	2439	9	investment	investment	NOUN
ftr-370	2439	10	assets	asset	NOUN
ftr-370	2439	11	owned	own	VERB
ftr-370	2439	12	by	by	ADP
ftr-370	2439	13	the	the	DET
ftr-370	2439	14	same	same	ADJ
ftr-370	2439	15	partnership	partnership	NOUN
ftr-370	2439	16	,	,	PUNCT
ftr-370	2439	17	and	and	CCONJ
ftr-370	2439	18	(	(	PUNCT
ftr-370	2439	19	3	3	X
ftr-370	2439	20	)	)	PUNCT
ftr-370	2439	21	the	the	DET
ftr-370	2439	22	individual	individual	ADJ
ftr-370	2439	23	partner	partner	NOUN
ftr-370	2439	24	’s	’s	PART
ftr-370	2439	25	aggregate	aggregate	ADJ
ftr-370	2439	26	investment	investment	NOUN
ftr-370	2439	27	interest	interest	NOUN
ftr-370	2439	28	expense	expense	NOUN
ftr-370	2439	29	is	be	AUX
ftr-370	2439	30	greater	great	ADJ
ftr-370	2439	31	than	than	ADP
ftr-370	2439	32	his	his	PRON
ftr-370	2439	33	net	net	ADJ
ftr-370	2439	34	investment	investment	NOUN
ftr-370	2439	35	income	income	NOUN
ftr-370	2439	36	,	,	PUNCT
ftr-370	2439	37	the	the	DET
ftr-370	2439	38	taxpayer	taxpayer	NOUN
ftr-370	2439	39	must	must	AUX
ftr-370	2439	40	allocate	allocate	VERB
ftr-370	2439	41	net	net	ADJ
ftr-370	2439	42	investment	investment	NOUN
ftr-370	2439	43	income	income	NOUN
ftr-370	2439	44	between	between	ADP
ftr-370	2439	45	the	the	DET
ftr-370	2439	46	two	two	NUM
ftr-370	2439	47	categories	category	NOUN
ftr-370	2439	48	of	of	ADP
ftr-370	2439	49	investment	investment	NOUN
ftr-370	2439	50	interest	interest	NOUN
ftr-370	2439	51	expense	expense	NOUN
ftr-370	2439	52	.	.	PUNCT
ftr-370	2440	1	a	a	DET
ftr-370	2440	2	reasonable	reasonable	ADJ
ftr-370	2440	3	method	method	NOUN
ftr-370	2440	4	of	of	ADP
ftr-370	2440	5	allocation	allocation	NOUN
ftr-370	2440	6	is	be	AUX
ftr-370	2440	7	an	an	DET
ftr-370	2440	8	allocation	allocation	NOUN
ftr-370	2440	9	proportionate	proportionate	ADJ
ftr-370	2440	10	to	to	ADP
ftr-370	2440	11	the	the	DET
ftr-370	2440	12	relative	relative	ADJ
ftr-370	2440	13	amounts	amount	NOUN
ftr-370	2440	14	of	of	ADP
ftr-370	2440	15	interest	interest	NOUN
ftr-370	2440	16	expense	expense	NOUN
ftr-370	2440	17	within	within	ADP
ftr-370	2440	18	each	each	DET
ftr-370	2440	19	category	category	NOUN
ftr-370	2440	20	.	.	PUNCT
ftr-370	2441	1	b.	b.	VERB
ftr-370	2442	1	the	the	DET
ftr-370	2442	2	interest	interest	NOUN
ftr-370	2442	3	expense	expense	NOUN
ftr-370	2442	4	is	be	AUX
ftr-370	2442	5	reported	report	VERB
ftr-370	2442	6	on	on	ADP
ftr-370	2442	7	schedule	schedule	NOUN
ftr-370	2442	8	e.	e.	PROPN
ftr-370	2442	9	announcement	announcement	PROPN
ftr-370	2442	10	2008	2008	NUM
ftr-370	2442	11	-	-	SYM
ftr-370	2442	12	65	65	NUM
ftr-370	2442	13	,	,	PUNCT
ftr-370	2442	14	2008	2008	NUM
ftr-370	2442	15	-	-	SYM
ftr-370	2442	16	31	31	NUM
ftr-370	2442	17	i.r.b	i.r.b	NOUN
ftr-370	2442	18	.	.	PUNCT
ftr-370	2443	1	279	279	NUM
ftr-370	2443	2	(	(	PUNCT
ftr-370	2443	3	7/4/08	7/4/08	NUM
ftr-370	2443	4	)	)	PUNCT
ftr-370	2443	5	.	.	PUNCT
ftr-370	2444	1	the	the	DET
ftr-370	2444	2	limited	limited	ADJ
ftr-370	2444	3	partner	partner	NOUN
ftr-370	2444	4	described	describe	VERB
ftr-370	2444	5	in	in	ADP
ftr-370	2444	6	rev	rev	PROPN
ftr-370	2444	7	.	.	PROPN
ftr-370	2444	8	rul	rul	PROPN
ftr-370	2444	9	.	.	PUNCT
ftr-370	2444	10	2008	2008	NUM
ftr-370	2444	11	-	-	SYM
ftr-370	2444	12	12	12	NUM
ftr-370	2444	13	should	should	AUX
ftr-370	2444	14	include	include	VERB
ftr-370	2444	15	the	the	DET
ftr-370	2444	16	allowable	allowable	ADJ
ftr-370	2444	17	amount	amount	NOUN
ftr-370	2444	18	of	of	ADP
ftr-370	2444	19	his	his	PRON
ftr-370	2444	20	distributive	distributive	ADJ
ftr-370	2444	21	share	share	NOUN
ftr-370	2444	22	of	of	ADP
ftr-370	2444	23	the	the	DET
ftr-370	2444	24	trading	trading	NOUN
ftr-370	2444	25	partnership	partnership	NOUN
ftr-370	2444	26	’s	’s	PART
ftr-370	2444	27	interest	interest	NOUN
ftr-370	2444	28	expense	expense	NOUN
ftr-370	2444	29	described	describe	VERB
ftr-370	2444	30	in	in	ADP
ftr-370	2444	31	§	§	PROPN
ftr-370	2444	32	163(d)(5)(a)(ii	163(d)(5)(a)(ii	NUM
ftr-370	2444	33	)	)	PUNCT
ftr-370	2444	34	on	on	ADP
ftr-370	2444	35	schedule	schedule	NOUN
ftr-370	2444	36	e	e	NOUN
ftr-370	2444	37	(	(	PUNCT
ftr-370	2444	38	identified	identify	VERB
ftr-370	2444	39	in	in	ADP
ftr-370	2444	40	part	part	PROPN
ftr-370	2444	41	ii	ii	PROPN
ftr-370	2444	42	,	,	PUNCT
ftr-370	2444	43	line	line	NOUN
ftr-370	2444	44	28	28	NUM
ftr-370	2444	45	,	,	PUNCT
ftr-370	2444	46	column	column	NOUN
ftr-370	2444	47	(	(	PUNCT
ftr-370	2444	48	a	a	NOUN
ftr-370	2444	49	)	)	PUNCT
ftr-370	2444	50	,	,	PUNCT
ftr-370	2444	51	as	as	ADP
ftr-370	2444	52	“	"	PUNCT
ftr-370	2444	53	investment	investment	NOUN
ftr-370	2444	54	interest	interest	NOUN
ftr-370	2444	55	,	,	PUNCT
ftr-370	2444	56	”	"	PUNCT
ftr-370	2444	57	followed	follow	VERB
ftr-370	2444	58	by	by	ADP
ftr-370	2444	59	the	the	DET
ftr-370	2444	60	name	name	NOUN
ftr-370	2444	61	of	of	ADP
ftr-370	2444	62	the	the	DET
ftr-370	2444	63	trading	trading	NOUN
ftr-370	2444	64	partnership	partnership	NOUN
ftr-370	2444	65	that	that	PRON
ftr-370	2444	66	paid	pay	VERB
ftr-370	2444	67	or	or	CCONJ
ftr-370	2444	68	incurred	incur	VERB
ftr-370	2444	69	the	the	DET
ftr-370	2444	70	interest	interest	NOUN
ftr-370	2444	71	expense	expense	NOUN
ftr-370	2444	72	,	,	PUNCT
ftr-370	2444	73	and	and	CCONJ
ftr-370	2444	74	the	the	DET
ftr-370	2444	75	amount	amount	NOUN
ftr-370	2444	76	of	of	ADP
ftr-370	2444	77	such	such	ADJ
ftr-370	2444	78	interest	interest	NOUN
ftr-370	2444	79	expense	expense	NOUN
ftr-370	2444	80	should	should	AUX
ftr-370	2444	81	be	be	AUX
ftr-370	2444	82	entered	enter	VERB
ftr-370	2444	83	in	in	ADP
ftr-370	2444	84	column	column	NOUN
ftr-370	2444	85	(	(	PUNCT
ftr-370	2444	86	h	h	NOUN
ftr-370	2444	87	)	)	PUNCT
ftr-370	2444	88	)	)	PUNCT
ftr-370	2444	89	in	in	ADP
ftr-370	2444	90	computing	compute	VERB
ftr-370	2444	91	ordinary	ordinary	ADJ
ftr-370	2444	92	business	business	NOUN
ftr-370	2444	93	income	income	NOUN
ftr-370	2444	94	or	or	CCONJ
ftr-370	2444	95	loss	loss	NOUN
ftr-370	2444	96	.	.	PUNCT
ftr-370	2445	1	2	2	X
ftr-370	2445	2	.	.	X
ftr-370	2445	3	not	not	PART
ftr-370	2445	4	“	"	PUNCT
ftr-370	2445	5	e	e	X
ftr-370	2445	6	pluribus	pluribus	NOUN
ftr-370	2445	7	unum	unum	NOUN
ftr-370	2445	8	”	"	PUNCT
ftr-370	2445	9	but	but	CCONJ
ftr-370	2445	10	“	"	PUNCT
ftr-370	2445	11	many	many	ADJ
ftr-370	2445	12	out	out	ADP
ftr-370	2445	13	of	of	ADP
ftr-370	2445	14	one	one	NUM
ftr-370	2445	15	.	.	PUNCT
ftr-370	2445	16	”	"	PUNCT
ftr-370	2446	1	private	private	ADJ
ftr-370	2446	2	letter	letter	NOUN
ftr-370	2446	3	ruling	rule	VERB
ftr-370	2446	4	200803004	200803004	NUM
ftr-370	2446	5	(	(	PUNCT
ftr-370	2446	6	1/18/08	1/18/08	NUM
ftr-370	2446	7	)	)	PUNCT
ftr-370	2446	8	.	.	PUNCT
ftr-370	2447	1	this	this	DET
ftr-370	2447	2	plr	plr	NOUN
ftr-370	2447	3	ruled	rule	VERB
ftr-370	2447	4	that	that	SCONJ
ftr-370	2447	5	each	each	DET
ftr-370	2447	6	series	series	NOUN
ftr-370	2447	7	of	of	ADP
ftr-370	2447	8	a	a	DET
ftr-370	2447	9	series	series	NOUN
ftr-370	2447	10	llc	llc	PROPN
ftr-370	2447	11	(	(	PUNCT
ftr-370	2447	12	organized	organize	VERB
ftr-370	2447	13	under	under	ADP
ftr-370	2447	14	delaware	delaware	PROPN
ftr-370	2447	15	law	law	PROPN
ftr-370	2447	16	)	)	PUNCT
ftr-370	2447	17	is	be	AUX
ftr-370	2447	18	treated	treat	VERB
ftr-370	2447	19	as	as	ADP
ftr-370	2447	20	a	a	DET
ftr-370	2447	21	separate	separate	ADJ
ftr-370	2447	22	tax	tax	NOUN
ftr-370	2447	23	entity	entity	NOUN
ftr-370	2447	24	and	and	CCONJ
ftr-370	2447	25	its	its	PRON
ftr-370	2447	26	own	own	ADJ
ftr-370	2447	27	tax	tax	NOUN
ftr-370	2447	28	status	status	NOUN
ftr-370	2447	29	will	will	AUX
ftr-370	2447	30	be	be	AUX
ftr-370	2447	31	determined	determine	VERB
ftr-370	2447	32	independently	independently	ADV
ftr-370	2447	33	of	of	ADP
ftr-370	2447	34	the	the	DET
ftr-370	2447	35	other	other	ADJ
ftr-370	2447	36	series	series	NOUN
ftr-370	2447	37	,	,	PUNCT
ftr-370	2447	38	based	base	VERB
ftr-370	2447	39	upon	upon	SCONJ
ftr-370	2447	40	its	its	PRON
ftr-370	2447	41	own	own	ADJ
ftr-370	2447	42	characteristics	characteristic	NOUN
ftr-370	2447	43	and	and	CCONJ
ftr-370	2447	44	elections	election	NOUN
ftr-370	2447	45	.	.	PUNCT
ftr-370	2448	1	some	some	PRON
ftr-370	2448	2	of	of	ADP
ftr-370	2448	3	the	the	DET
ftr-370	2448	4	series	series	NOUN
ftr-370	2448	5	were	be	AUX
ftr-370	2448	6	disregarded	disregarded	ADJ
ftr-370	2448	7	entities	entity	NOUN
ftr-370	2448	8	,	,	PUNCT
ftr-370	2448	9	some	some	PRON
ftr-370	2448	10	were	be	AUX
ftr-370	2448	11	partnerships	partnership	NOUN
ftr-370	2448	12	,	,	PUNCT
ftr-370	2448	13	and	and	CCONJ
ftr-370	2448	14	others	other	NOUN
ftr-370	2448	15	were	be	AUX
ftr-370	2448	16	corporations	corporation	NOUN
ftr-370	2448	17	(	(	PUNCT
ftr-370	2448	18	rics	ric	NOUN
ftr-370	2448	19	on	on	ADP
ftr-370	2448	20	the	the	DET
ftr-370	2448	21	facts	fact	NOUN
ftr-370	2448	22	)	)	PUNCT
ftr-370	2448	23	.	.	PUNCT
ftr-370	2449	1	3	3	X
ftr-370	2449	2	.	.	NUM
ftr-370	2449	3	publicly	publicly	ADV
ftr-370	2449	4	traded	trade	VERB
ftr-370	2449	5	partnerships	partnership	NOUN
ftr-370	2449	6	that	that	PRON
ftr-370	2449	7	are	be	AUX
ftr-370	2449	8	treated	treat	VERB
ftr-370	2449	9	as	as	ADP
ftr-370	2449	10	partnerships	partnership	NOUN
ftr-370	2449	11	are	be	AUX
ftr-370	2449	12	to	to	PART
ftr-370	2449	13	include	include	VERB
ftr-370	2449	14	partnerships	partnership	NOUN
ftr-370	2449	15	in	in	ADP
ftr-370	2449	16	the	the	DET
ftr-370	2449	17	business	business	NOUN
ftr-370	2449	18	of	of	ADP
ftr-370	2449	19	marketing	marketing	NOUN
ftr-370	2449	20	carbon	carbon	NOUN
ftr-370	2449	21	dioxide	dioxide	NOUN
ftr-370	2449	22	or	or	CCONJ
ftr-370	2449	23	transporting	transport	VERB
ftr-370	2449	24	alternative	alternative	ADJ
ftr-370	2449	25	fuels	fuel	NOUN
ftr-370	2449	26	.	.	PUNCT
ftr-370	2450	1	the	the	DET
ftr-370	2450	2	emergency	emergency	NOUN
ftr-370	2450	3	economic	economic	ADJ
ftr-370	2450	4	stabilization	stabilization	NOUN
ftr-370	2450	5	act	act	NOUN
ftr-370	2450	6	of	of	ADP
ftr-370	2450	7	2008	2008	NUM
ftr-370	2451	1	[	[	X
ftr-370	2451	2	division	division	NOUN
ftr-370	2451	3	b	b	X
ftr-370	2451	4	]	]	X
ftr-370	2451	5	,	,	PUNCT
ftr-370	2451	6	the	the	DET
ftr-370	2451	7	energy	energy	NOUN
ftr-370	2451	8	improvement	improvement	NOUN
ftr-370	2451	9	and	and	CCONJ
ftr-370	2451	10	388	388	NUM
ftr-370	2451	11	florida	florida	PROPN
ftr-370	2451	12	tax	tax	NOUN
ftr-370	2451	13	review	review	NOUN
ftr-370	2452	1	[	[	X
ftr-370	2452	2	vol	vol	NOUN
ftr-370	2452	3	.	.	PUNCT
ftr-370	2453	1	9	9	NUM
ftr-370	2453	2	:	:	SYM
ftr-370	2453	3	si	si	PROPN
ftr-370	2453	4	extension	extension	PROPN
ftr-370	2453	5	act	act	PROPN
ftr-370	2453	6	,	,	PUNCT
ftr-370	2453	7	§	§	PROPN
ftr-370	2453	8	§	§	PROPN
ftr-370	2453	9	116	116	NUM
ftr-370	2453	10	and	and	CCONJ
ftr-370	2453	11	208	208	NUM
ftr-370	2453	12	,	,	PUNCT
ftr-370	2453	13	amending	amend	VERB
ftr-370	2453	14	§	§	PROPN
ftr-370	2453	15	7704(d)(1)(e	7704(d)(1)(e	NUM
ftr-370	2453	16	)	)	PUNCT
ftr-370	2453	17	.	.	PUNCT
ftr-370	2454	1	publicly	publicly	ADV
ftr-370	2454	2	traded	trade	VERB
ftr-370	2454	3	partnerships	partnership	NOUN
ftr-370	2454	4	that	that	PRON
ftr-370	2454	5	derive	derive	VERB
ftr-370	2454	6	income	income	NOUN
ftr-370	2454	7	from	from	ADP
ftr-370	2454	8	investment	investment	NOUN
ftr-370	2454	9	,	,	PUNCT
ftr-370	2454	10	activities	activity	NOUN
ftr-370	2454	11	,	,	PUNCT
ftr-370	2454	12	real	real	ADJ
ftr-370	2454	13	estate	estate	NOUN
ftr-370	2454	14	and	and	CCONJ
ftr-370	2454	15	natural	natural	ADJ
ftr-370	2454	16	resources	resource	NOUN
ftr-370	2454	17	are	be	AUX
ftr-370	2454	18	excepted	except	VERB
ftr-370	2454	19	from	from	ADP
ftr-370	2454	20	the	the	DET
ftr-370	2454	21	requirement	requirement	NOUN
ftr-370	2454	22	that	that	SCONJ
ftr-370	2454	23	a	a	DET
ftr-370	2454	24	publicly	publicly	ADV
ftr-370	2454	25	traded	trade	VERB
ftr-370	2454	26	partnership	partnership	NOUN
ftr-370	2454	27	be	be	AUX
ftr-370	2454	28	taxed	tax	VERB
ftr-370	2454	29	as	as	ADP
ftr-370	2454	30	an	an	DET
ftr-370	2454	31	association	association	NOUN
ftr-370	2454	32	.	.	PUNCT
ftr-370	2455	1	the	the	DET
ftr-370	2455	2	definition	definition	NOUN
ftr-370	2455	3	of	of	ADP
ftr-370	2455	4	qualifying	qualify	VERB
ftr-370	2455	5	income	income	NOUN
ftr-370	2455	6	is	be	AUX
ftr-370	2455	7	expanded	expand	VERB
ftr-370	2455	8	to	to	PART
ftr-370	2455	9	include	include	VERB
ftr-370	2455	10	income	income	NOUN
ftr-370	2455	11	derived	derive	VERB
ftr-370	2455	12	from	from	ADP
ftr-370	2455	13	the	the	DET
ftr-370	2455	14	marketing	marketing	NOUN
ftr-370	2455	15	of	of	ADP
ftr-370	2455	16	industrial	industrial	ADJ
ftr-370	2455	17	source	source	NOUN
ftr-370	2455	18	carbon	carbon	NOUN
ftr-370	2455	19	dioxide	dioxide	NOUN
ftr-370	2455	20	and	and	CCONJ
ftr-370	2455	21	income	income	NOUN
ftr-370	2455	22	derived	derive	VERB
ftr-370	2455	23	from	from	ADP
ftr-370	2455	24	the	the	DET
ftr-370	2455	25	transportation	transportation	NOUN
ftr-370	2455	26	and	and	CCONJ
ftr-370	2455	27	storage	storage	NOUN
ftr-370	2455	28	of	of	ADP
ftr-370	2455	29	alternative	alternative	ADJ
ftr-370	2455	30	fuels	fuel	NOUN
ftr-370	2455	31	(	(	PUNCT
ftr-370	2455	32	biodiesel	biodiesel	NOUN
ftr-370	2455	33	,	,	PUNCT
ftr-370	2455	34	alcohol	alcohol	NOUN
ftr-370	2455	35	,	,	PUNCT
ftr-370	2455	36	etc	etc	X
ftr-370	2455	37	.	.	X
ftr-370	2455	38	)	)	PUNCT
ftr-370	2455	39	.	.	PUNCT
ftr-370	2456	1	4	4	X
ftr-370	2456	2	.	.	X
ftr-370	2456	3	lmsb	lmsb	PROPN
ftr-370	2456	4	asserts	assert	VERB
ftr-370	2456	5	that	that	SCONJ
ftr-370	2456	6	the	the	DET
ftr-370	2456	7	§	§	PROPN
ftr-370	2456	8	118	118	NUM
ftr-370	2456	9	exclusion	exclusion	NOUN
ftr-370	2456	10	does	do	AUX
ftr-370	2456	11	not	not	PART
ftr-370	2456	12	apply	apply	VERB
ftr-370	2456	13	to	to	ADP
ftr-370	2456	14	partnerships	partnership	NOUN
ftr-370	2456	15	.	.	PUNCT
ftr-370	2457	1	lmsb-04	lmsb-04	PROPN
ftr-370	2457	2	-	-	PUNCT
ftr-370	2457	3	1007	1007	NUM
ftr-370	2457	4	-	-	PUNCT
ftr-370	2457	5	069	069	NUM
ftr-370	2457	6	,	,	PUNCT
ftr-370	2457	7	2007	2007	NUM
ftr-370	2457	8	tnt	tnt	PROPN
ftr-370	2457	9	202	202	NUM
ftr-370	2457	10	-	-	SYM
ftr-370	2457	11	16	16	NUM
ftr-370	2457	12	(	(	PUNCT
ftr-370	2457	13	10/18/07	10/18/07	PROPN
ftr-370	2457	14	)	)	PUNCT
ftr-370	2457	15	,	,	PUNCT
ftr-370	2457	16	reaffirming	reaffirm	VERB
ftr-370	2457	17	lmsb-04	lmsb-04	PROPN
ftr-370	2457	18	-	-	PUNCT
ftr-370	2457	19	1106	1106	NUM
ftr-370	2457	20	-	-	PUNCT
ftr-370	2457	21	016	016	NUM
ftr-370	2457	22	(	(	PUNCT
ftr-370	2457	23	10/28/06	10/28/06	NUM
ftr-370	2457	24	)	)	PUNCT
ftr-370	2457	25	.	.	PUNCT
ftr-370	2458	1	the	the	DET
ftr-370	2458	2	§	§	PROPN
ftr-370	2458	3	118	118	NUM
ftr-370	2458	4	exclusion	exclusion	NOUN
ftr-370	2458	5	from	from	ADP
ftr-370	2458	6	income	income	NOUN
ftr-370	2458	7	for	for	ADP
ftr-370	2458	8	nonshareholder	nonshareholder	NOUN
ftr-370	2458	9	contributions	contribution	NOUN
ftr-370	2458	10	to	to	ADP
ftr-370	2458	11	the	the	DET
ftr-370	2458	12	capital	capital	NOUN
ftr-370	2458	13	of	of	ADP
ftr-370	2458	14	a	a	DET
ftr-370	2458	15	corporation	corporation	NOUN
ftr-370	2458	16	does	do	AUX
ftr-370	2458	17	not	not	PART
ftr-370	2458	18	apply	apply	VERB
ftr-370	2458	19	to	to	ADP
ftr-370	2458	20	partnerships	partnership	NOUN
ftr-370	2458	21	.	.	PUNCT
ftr-370	2459	1	the	the	DET
ftr-370	2459	2	directive	directive	NOUN
ftr-370	2459	3	contains	contain	VERB
ftr-370	2459	4	the	the	DET
ftr-370	2459	5	following	follow	VERB
ftr-370	2459	6	admonition	admonition	NOUN
ftr-370	2459	7	,	,	PUNCT
ftr-370	2459	8	“	"	PUNCT
ftr-370	2459	9	this	this	DET
ftr-370	2459	10	directive	directive	NOUN
ftr-370	2459	11	is	be	AUX
ftr-370	2459	12	not	not	PART
ftr-370	2459	13	an	an	DET
ftr-370	2459	14	official	official	ADJ
ftr-370	2459	15	pronouncement	pronouncement	NOUN
ftr-370	2459	16	of	of	ADP
ftr-370	2459	17	law	law	NOUN
ftr-370	2459	18	,	,	PUNCT
ftr-370	2459	19	and	and	CCONJ
ftr-370	2459	20	can	can	AUX
ftr-370	2459	21	not	not	PART
ftr-370	2459	22	be	be	AUX
ftr-370	2459	23	used	use	VERB
ftr-370	2459	24	,	,	PUNCT
ftr-370	2459	25	cited	cite	VERB
ftr-370	2459	26	,	,	PUNCT
ftr-370	2459	27	or	or	CCONJ
ftr-370	2459	28	relied	rely	VERB
ftr-370	2459	29	upon	upon	SCONJ
ftr-370	2459	30	as	as	ADV
ftr-370	2459	31	such	such	ADJ
ftr-370	2459	32	.	.	PUNCT
ftr-370	2459	33	”	"	PUNCT
ftr-370	2460	1	a.	a.	NOUN
ftr-370	2460	2	lmsb	lmsb	PROPN
ftr-370	2460	3	reiterates	reiterate	VERB
ftr-370	2460	4	this	this	DET
ftr-370	2460	5	position	position	NOUN
ftr-370	2460	6	in	in	ADP
ftr-370	2460	7	a	a	DET
ftr-370	2460	8	coordinated	coordinated	ADJ
ftr-370	2460	9	issue	issue	NOUN
ftr-370	2460	10	paper	paper	NOUN
ftr-370	2460	11	for	for	ADP
ftr-370	2460	12	all	all	DET
ftr-370	2460	13	industries	industry	NOUN
ftr-370	2460	14	.	.	PUNCT
ftr-370	2461	1	lmsb-04	lmsb-04	PROPN
ftr-370	2461	2	-	-	PUNCT
ftr-370	2461	3	1008	1008	NUM
ftr-370	2461	4	-	-	PUNCT
ftr-370	2461	5	051	051	NUM
ftr-370	2461	6	,	,	PUNCT
ftr-370	2461	7	2008	2008	NUM
ftr-370	2461	8	tnt	tnt	PROPN
ftr-370	2461	9	225	225	NUM
ftr-370	2461	10	-	-	SYM
ftr-370	2461	11	14	14	NUM
ftr-370	2461	12	(	(	PUNCT
ftr-370	2461	13	11/18/08	11/18/08	NUM
ftr-370	2461	14	)	)	PUNCT
ftr-370	2461	15	.	.	PUNCT
ftr-370	2462	1	the	the	DET
ftr-370	2462	2	irs	irs	PROPN
ftr-370	2462	3	has	have	AUX
ftr-370	2462	4	advised	advise	VERB
ftr-370	2462	5	that	that	SCONJ
ftr-370	2462	6	a	a	DET
ftr-370	2462	7	partnership	partnership	NOUN
ftr-370	2462	8	or	or	CCONJ
ftr-370	2462	9	any	any	DET
ftr-370	2462	10	other	other	ADJ
ftr-370	2462	11	noncorporate	noncorporate	NOUN
ftr-370	2462	12	entity	entity	NOUN
ftr-370	2462	13	can	can	AUX
ftr-370	2462	14	not	not	PART
ftr-370	2462	15	use	use	VERB
ftr-370	2462	16	§	§	PROPN
ftr-370	2462	17	118(a	118(a	PROPN
ftr-370	2462	18	)	)	PUNCT
ftr-370	2462	19	or	or	CCONJ
ftr-370	2462	20	any	any	DET
ftr-370	2462	21	common	common	ADJ
ftr-370	2462	22	-	-	PUNCT
ftr-370	2462	23	law	law	NOUN
ftr-370	2462	24	“	"	PUNCT
ftr-370	2462	25	contribution	contribution	NOUN
ftr-370	2462	26	-	-	PUNCT
ftr-370	2462	27	tocapital	tocapital	ADJ
ftr-370	2462	28	”	"	PUNCT
ftr-370	2462	29	doctrine	doctrine	NOUN
ftr-370	2462	30	to	to	PART
ftr-370	2462	31	exclude	exclude	VERB
ftr-370	2462	32	from	from	ADP
ftr-370	2462	33	gross	gross	ADJ
ftr-370	2462	34	income	income	NOUN
ftr-370	2462	35	amounts	amount	NOUN
ftr-370	2462	36	received	receive	VERB
ftr-370	2462	37	from	from	ADP
ftr-370	2462	38	persons	person	NOUN
ftr-370	2462	39	other	other	ADJ
ftr-370	2462	40	than	than	ADP
ftr-370	2462	41	an	an	DET
ftr-370	2462	42	owner	owner	NOUN
ftr-370	2462	43	of	of	ADP
ftr-370	2462	44	the	the	DET
ftr-370	2462	45	entity	entity	NOUN
ftr-370	2462	46	.	.	PUNCT
ftr-370	2463	1	•	•	NOUN
ftr-370	2463	2	this	this	PRON
ftr-370	2463	3	is	be	AUX
ftr-370	2463	4	a	a	DET
ftr-370	2463	5	tier	tier	NOUN
ftr-370	2463	6	1	1	NUM
ftr-370	2463	7	issue	issue	NOUN
ftr-370	2463	8	for	for	ADP
ftr-370	2463	9	litigation	litigation	NOUN
ftr-370	2463	10	purposes	purpose	NOUN
ftr-370	2463	11	,	,	PUNCT
ftr-370	2463	12	and	and	CCONJ
ftr-370	2463	13	it	it	PRON
ftr-370	2463	14	arises	arise	VERB
ftr-370	2463	15	because	because	SCONJ
ftr-370	2463	16	of	of	ADP
ftr-370	2463	17	the	the	DET
ftr-370	2463	18	prevalence	prevalence	NOUN
ftr-370	2463	19	of	of	ADP
ftr-370	2463	20	tax	tax	NOUN
ftr-370	2463	21	increment	increment	NOUN
ftr-370	2463	22	financing	financing	NOUN
ftr-370	2463	23	by	by	ADP
ftr-370	2463	24	municipalities	municipality	NOUN
ftr-370	2463	25	.	.	PUNCT
ftr-370	2464	1	viii	viii	PROPN
ftr-370	2464	2	.	.	PUNCT
ftr-370	2465	1	tax	tax	NOUN
ftr-370	2465	2	shelters	shelter	NOUN
ftr-370	2465	3	a.	a.	NOUN
ftr-370	2465	4	tax	tax	NOUN
ftr-370	2465	5	shelter	shelter	NOUN
ftr-370	2465	6	cases	case	NOUN
ftr-370	2465	7	1	1	NUM
ftr-370	2465	8	.	.	PUNCT
ftr-370	2465	9	notice	notice	VERB
ftr-370	2465	10	2000	2000	NUM
ftr-370	2465	11	-	-	SYM
ftr-370	2465	12	44	44	NUM
ftr-370	2465	13	.	.	PUNCT
ftr-370	2466	1	baby	baby	NOUN
ftr-370	2466	2	boss	boss	NOUN
ftr-370	2466	3	is	be	AUX
ftr-370	2466	4	a	a	DET
ftr-370	2466	5	fraud	fraud	NOUN
ftr-370	2466	6	too	too	ADV
ftr-370	2466	7	!	!	PUNCT
ftr-370	2467	1	notice	notice	VERB
ftr-370	2467	2	2000	2000	NUM
ftr-370	2467	3	-	-	SYM
ftr-370	2467	4	44	44	NUM
ftr-370	2467	5	,	,	PUNCT
ftr-370	2467	6	2000	2000	NUM
ftr-370	2467	7	-	-	SYM
ftr-370	2467	8	36	36	NUM
ftr-370	2467	9	i.r.b	i.r.b	NOUN
ftr-370	2467	10	.	.	PUNCT
ftr-370	2468	1	255	255	NUM
ftr-370	2468	2	(	(	PUNCT
ftr-370	2468	3	8/11/00	8/11/00	NUM
ftr-370	2468	4	)	)	PUNCT
ftr-370	2468	5	.	.	PUNCT
ftr-370	2469	1	“	"	PUNCT
ftr-370	2469	2	artificial	artificial	ADJ
ftr-370	2469	3	”	"	PUNCT
ftr-370	2469	4	capital	capital	NOUN
ftr-370	2469	5	losses	loss	NOUN
ftr-370	2469	6	generated	generate	VERB
ftr-370	2469	7	by	by	ADP
ftr-370	2469	8	baby	baby	NOUN
ftr-370	2469	9	boss	boss	NOUN
ftr-370	2469	10	transactions	transaction	NOUN
ftr-370	2469	11	will	will	AUX
ftr-370	2469	12	not	not	PART
ftr-370	2469	13	be	be	AUX
ftr-370	2469	14	allowed	allow	VERB
ftr-370	2469	15	.	.	PUNCT
ftr-370	2470	1	(	(	PUNCT
ftr-370	2470	2	note	note	VERB
ftr-370	2470	3	that	that	PRON
ftr-370	2470	4	notice	notice	VERB
ftr-370	2470	5	99	99	NUM
ftr-370	2470	6	-	-	SYM
ftr-370	2470	7	59	59	NUM
ftr-370	2470	8	,	,	PUNCT
ftr-370	2470	9	1999	1999	NUM
ftr-370	2470	10	-	-	SYM
ftr-370	2470	11	52	52	NUM
ftr-370	2470	12	i.r.b	i.r.b	NOUN
ftr-370	2470	13	.	.	PUNCT
ftr-370	2470	14	761	761	NUM
ftr-370	2470	15	,	,	PUNCT
ftr-370	2470	16	advised	advise	VERB
ftr-370	2470	17	taxpayers	taxpayer	NOUN
ftr-370	2470	18	that	that	PRON
ftr-370	2470	19	losses	losse	VERB
ftr-370	2470	20	from	from	ADP
ftr-370	2470	21	“	"	PUNCT
ftr-370	2470	22	boss	boss	NOUN
ftr-370	2470	23	”	"	PUNCT
ftr-370	2470	24	product	product	NOUN
ftr-370	2470	25	transactions	transaction	NOUN
ftr-370	2470	26	are	be	AUX
ftr-370	2470	27	not	not	PART
ftr-370	2470	28	properly	properly	ADV
ftr-370	2470	29	deductible	deductible	ADJ
ftr-370	2470	30	.	.	PUNCT
ftr-370	2470	31	)	)	PUNCT
ftr-370	2471	1	•	•	NOUN
ftr-370	2471	2	scheme	scheme	NOUN
ftr-370	2471	3	#	#	SYM
ftr-370	2471	4	1	1	NUM
ftr-370	2471	5	:	:	PUNCT
ftr-370	2471	6	the	the	DET
ftr-370	2471	7	taxpayer	taxpayer	NOUN
ftr-370	2471	8	purports	purport	VERB
ftr-370	2471	9	to	to	PART
ftr-370	2471	10	borrow	borrow	VERB
ftr-370	2471	11	at	at	ADP
ftr-370	2471	12	a	a	DET
ftr-370	2471	13	premium	premium	ADJ
ftr-370	2471	14	interest	interest	NOUN
ftr-370	2471	15	rate	rate	NOUN
ftr-370	2471	16	.	.	PUNCT
ftr-370	2472	1	for	for	ADP
ftr-370	2472	2	example	example	NOUN
ftr-370	2472	3	,	,	PUNCT
ftr-370	2472	4	a	a	DET
ftr-370	2472	5	lender	lender	NOUN
ftr-370	2472	6	gives	give	VERB
ftr-370	2472	7	the	the	DET
ftr-370	2472	8	taxpayer	taxpayer	NOUN
ftr-370	2472	9	$	$	SYM
ftr-370	2472	10	3,000	3,000	NUM
ftr-370	2472	11	and	and	CCONJ
ftr-370	2472	12	the	the	DET
ftr-370	2472	13	parties	party	NOUN
ftr-370	2472	14	treat	treat	VERB
ftr-370	2472	15	the	the	DET
ftr-370	2472	16	stated	state	VERB
ftr-370	2472	17	principal	principal	ADJ
ftr-370	2472	18	amount	amount	NOUN
ftr-370	2472	19	of	of	ADP
ftr-370	2472	20	the	the	DET
ftr-370	2472	21	loan	loan	NOUN
ftr-370	2472	22	as	as	ADP
ftr-370	2472	23	only	only	ADV
ftr-370	2472	24	$	$	SYM
ftr-370	2472	25	2,000	2,000	NUM
ftr-370	2472	26	,	,	PUNCT
ftr-370	2472	27	with	with	ADP
ftr-370	2472	28	the	the	DET
ftr-370	2472	29	remaining	remain	VERB
ftr-370	2472	30	$	$	SYM
ftr-370	2472	31	1,000	1,000	NUM
ftr-370	2472	32	that	that	PRON
ftr-370	2472	33	must	must	AUX
ftr-370	2472	34	be	be	AUX
ftr-370	2472	35	repaid	repay	VERB
ftr-370	2472	36	representing	represent	VERB
ftr-370	2472	37	interest	interest	NOUN
ftr-370	2472	38	.	.	PUNCT
ftr-370	2473	1	the	the	DET
ftr-370	2473	2	taxpayer	taxpayer	NOUN
ftr-370	2473	3	contributes	contribute	VERB
ftr-370	2473	4	the	the	DET
ftr-370	2473	5	loan	loan	NOUN
ftr-370	2473	6	proceeds	proceed	NOUN
ftr-370	2473	7	into	into	ADP
ftr-370	2473	8	a	a	DET
ftr-370	2473	9	partnership	partnership	NOUN
ftr-370	2473	10	,	,	PUNCT
ftr-370	2473	11	which	which	PRON
ftr-370	2473	12	assumes	assume	VERB
ftr-370	2473	13	the	the	DET
ftr-370	2473	14	liability	liability	NOUN
ftr-370	2473	15	,	,	PUNCT
ftr-370	2473	16	and	and	CCONJ
ftr-370	2473	17	uses	use	VERB
ftr-370	2473	18	the	the	DET
ftr-370	2473	19	proceeds	proceed	NOUN
ftr-370	2473	20	to	to	PART
ftr-370	2473	21	purchase	purchase	VERB
ftr-370	2473	22	an	an	DET
ftr-370	2473	23	investment	investment	NOUN
ftr-370	2473	24	asset	asset	NOUN
ftr-370	2473	25	worth	worth	ADJ
ftr-370	2473	26	$	$	SYM
ftr-370	2473	27	3,000	3,000	NUM
ftr-370	2473	28	.	.	PUNCT
ftr-370	2474	1	the	the	DET
ftr-370	2474	2	taxpayer	taxpayer	NOUN
ftr-370	2474	3	/	/	SYM
ftr-370	2474	4	partner	partner	NOUN
ftr-370	2474	5	takes	take	VERB
ftr-370	2474	6	the	the	DET
ftr-370	2474	7	position	position	NOUN
ftr-370	2474	8	under	under	ADP
ftr-370	2474	9	§	§	NOUN
ftr-370	2474	10	§	§	ADJ
ftr-370	2474	11	705(a)(2	705(a)(2	NOUN
ftr-370	2474	12	)	)	PUNCT
ftr-370	2474	13	,	,	PUNCT
ftr-370	2474	14	722	722	NUM
ftr-370	2474	15	,	,	PUNCT
ftr-370	2474	16	and	and	CCONJ
ftr-370	2474	17	752(b	752(b	NUM
ftr-370	2474	18	)	)	PUNCT
ftr-370	2474	19	that	that	SCONJ
ftr-370	2474	20	his	his	PRON
ftr-370	2474	21	2009	2009	NUM
ftr-370	2474	22	]	]	PUNCT
ftr-370	2474	23	recent	recent	ADJ
ftr-370	2474	24	developments	development	NOUN
ftr-370	2474	25	in	in	ADP
ftr-370	2474	26	federal	federal	ADJ
ftr-370	2474	27	income	income	NOUN
ftr-370	2474	28	taxation	taxation	NOUN
ftr-370	2474	29	389	389	NUM
ftr-370	2474	30	basis	basis	NOUN
ftr-370	2474	31	in	in	ADP
ftr-370	2474	32	his	his	PRON
ftr-370	2474	33	partnership	partnership	NOUN
ftr-370	2474	34	interest	interest	NOUN
ftr-370	2474	35	is	be	AUX
ftr-370	2474	36	$	$	SYM
ftr-370	2474	37	1,000	1,000	NUM
ftr-370	2474	38	[	[	PUNCT
ftr-370	2474	39	the	the	DET
ftr-370	2474	40	$	$	SYM
ftr-370	2474	41	3,000	3,000	NUM
ftr-370	2474	42	cash	cash	NOUN
ftr-370	2474	43	contribution	contribution	NOUN
ftr-370	2474	44	minus	minus	ADP
ftr-370	2474	45	the	the	DET
ftr-370	2474	46	$	$	SYM
ftr-370	2474	47	2,000	2,000	NUM
ftr-370	2474	48	assumed	assume	VERB
ftr-370	2474	49	liability	liability	NOUN
ftr-370	2474	50	]	]	PUNCT
ftr-370	2474	51	,	,	PUNCT
ftr-370	2474	52	even	even	ADV
ftr-370	2474	53	though	though	SCONJ
ftr-370	2474	54	the	the	DET
ftr-370	2474	55	value	value	NOUN
ftr-370	2474	56	of	of	ADP
ftr-370	2474	57	the	the	DET
ftr-370	2474	58	partnership	partnership	NOUN
ftr-370	2474	59	interest	interest	NOUN
ftr-370	2474	60	is	be	AUX
ftr-370	2474	61	zero	zero	NUM
ftr-370	2474	62	.	.	PUNCT
ftr-370	2475	1	the	the	DET
ftr-370	2475	2	taxpayer	taxpayer	NOUN
ftr-370	2475	3	then	then	ADV
ftr-370	2475	4	sells	sell	VERB
ftr-370	2475	5	the	the	DET
ftr-370	2475	6	partnership	partnership	NOUN
ftr-370	2475	7	interest	interest	NOUN
ftr-370	2475	8	for	for	ADP
ftr-370	2475	9	a	a	DET
ftr-370	2475	10	nominal	nominal	ADJ
ftr-370	2475	11	amount	amount	NOUN
ftr-370	2475	12	,	,	PUNCT
ftr-370	2475	13	claiming	claim	VERB
ftr-370	2475	14	a	a	DET
ftr-370	2475	15	$	$	SYM
ftr-370	2475	16	1,000	1,000	NUM
ftr-370	2475	17	capital	capital	NOUN
ftr-370	2475	18	loss	loss	NOUN
ftr-370	2475	19	.	.	PUNCT
ftr-370	2476	1	[	[	X
ftr-370	2476	2	everyone	everyone	PRON
ftr-370	2476	3	apparently	apparently	ADV
ftr-370	2476	4	ignores	ignore	VERB
ftr-370	2476	5	the	the	DET
ftr-370	2476	6	$	$	SYM
ftr-370	2476	7	1,000	1,000	NUM
ftr-370	2476	8	discrepancy	discrepancy	NOUN
ftr-370	2476	9	between	between	ADP
ftr-370	2476	10	the	the	DET
ftr-370	2476	11	cash	cash	NOUN
ftr-370	2476	12	proceeds	proceed	NOUN
ftr-370	2476	13	of	of	ADP
ftr-370	2476	14	the	the	DET
ftr-370	2476	15	loan	loan	NOUN
ftr-370	2476	16	and	and	CCONJ
ftr-370	2476	17	the	the	DET
ftr-370	2476	18	$	$	SYM
ftr-370	2476	19	2,000	2,000	NUM
ftr-370	2476	20	“	"	PUNCT
ftr-370	2476	21	principal	principal	ADJ
ftr-370	2476	22	amount	amount	NOUN
ftr-370	2476	23	,	,	PUNCT
ftr-370	2476	24	”	"	PUNCT
ftr-370	2476	25	which	which	PRON
ftr-370	2476	26	has	have	VERB
ftr-370	2476	27	to	to	PART
ftr-370	2476	28	produce	produce	VERB
ftr-370	2476	29	income	income	NOUN
ftr-370	2476	30	to	to	ADP
ftr-370	2476	31	someone	someone	PRON
ftr-370	2476	32	sometime	sometime	ADV
ftr-370	2476	33	.	.	PUNCT
ftr-370	2476	34	]	]	PUNCT
ftr-370	2477	1	this	this	DET
ftr-370	2477	2	short	short	ADJ
ftr-370	2477	3	sale	sale	NOUN
ftr-370	2477	4	variant	variant	NOUN
ftr-370	2477	5	is	be	AUX
ftr-370	2477	6	also	also	ADV
ftr-370	2477	7	the	the	DET
ftr-370	2477	8	so	so	ADV
ftr-370	2477	9	-	-	PUNCT
ftr-370	2477	10	called	call	VERB
ftr-370	2477	11	blips	blip	NOUN
ftr-370	2477	12	strategy	strategy	NOUN
ftr-370	2477	13	.	.	PUNCT
ftr-370	2478	1	•	•	NUM
ftr-370	2478	2	scheme	scheme	NOUN
ftr-370	2478	3	#	#	SYM
ftr-370	2478	4	2	2	NUM
ftr-370	2478	5	:	:	PUNCT
ftr-370	2478	6	the	the	DET
ftr-370	2478	7	taxpayer	taxpayer	NOUN
ftr-370	2478	8	simultaneously	simultaneously	ADV
ftr-370	2478	9	purchases	purchase	VERB
ftr-370	2478	10	a	a	DET
ftr-370	2478	11	call	call	NOUN
ftr-370	2478	12	option	option	NOUN
ftr-370	2478	13	and	and	CCONJ
ftr-370	2478	14	writes	write	VERB
ftr-370	2478	15	an	an	DET
ftr-370	2478	16	offsetting	offset	VERB
ftr-370	2478	17	call	call	NOUN
ftr-370	2478	18	option	option	NOUN
ftr-370	2478	19	,	,	PUNCT
ftr-370	2478	20	both	both	PRON
ftr-370	2478	21	of	of	ADP
ftr-370	2478	22	which	which	PRON
ftr-370	2478	23	are	be	AUX
ftr-370	2478	24	then	then	ADV
ftr-370	2478	25	contributed	contribute	VERB
ftr-370	2478	26	to	to	ADP
ftr-370	2478	27	a	a	DET
ftr-370	2478	28	partnership	partnership	NOUN
ftr-370	2478	29	.	.	PUNCT
ftr-370	2479	1	the	the	DET
ftr-370	2479	2	taxpayer	taxpayer	NOUN
ftr-370	2479	3	takes	take	VERB
ftr-370	2479	4	the	the	DET
ftr-370	2479	5	position	position	NOUN
ftr-370	2479	6	that	that	SCONJ
ftr-370	2479	7	the	the	DET
ftr-370	2479	8	basis	basis	NOUN
ftr-370	2479	9	of	of	ADP
ftr-370	2479	10	the	the	DET
ftr-370	2479	11	partnership	partnership	NOUN
ftr-370	2479	12	interest	interest	NOUN
ftr-370	2479	13	equals	equal	VERB
ftr-370	2479	14	the	the	DET
ftr-370	2479	15	basis	basis	NOUN
ftr-370	2479	16	of	of	ADP
ftr-370	2479	17	the	the	DET
ftr-370	2479	18	purchased	purchase	VERB
ftr-370	2479	19	call	call	NOUN
ftr-370	2479	20	option	option	NOUN
ftr-370	2479	21	,	,	PUNCT
ftr-370	2479	22	unreduced	unreduce	VERB
ftr-370	2479	23	by	by	ADP
ftr-370	2479	24	the	the	DET
ftr-370	2479	25	liability	liability	NOUN
ftr-370	2479	26	associated	associate	VERB
ftr-370	2479	27	with	with	ADP
ftr-370	2479	28	the	the	DET
ftr-370	2479	29	written	write	VERB
ftr-370	2479	30	call	call	NOUN
ftr-370	2479	31	option	option	NOUN
ftr-370	2479	32	,	,	PUNCT
ftr-370	2479	33	i.e.	i.e.	X
ftr-370	2479	34	,	,	PUNCT
ftr-370	2479	35	that	that	SCONJ
ftr-370	2479	36	the	the	DET
ftr-370	2479	37	partnership	partnership	NOUN
ftr-370	2479	38	did	do	AUX
ftr-370	2479	39	not	not	PART
ftr-370	2479	40	assume	assume	VERB
ftr-370	2479	41	a	a	DET
ftr-370	2479	42	liability	liability	NOUN
ftr-370	2479	43	when	when	SCONJ
ftr-370	2479	44	it	it	PRON
ftr-370	2479	45	took	take	VERB
ftr-370	2479	46	responsibility	responsibility	NOUN
ftr-370	2479	47	for	for	ADP
ftr-370	2479	48	the	the	DET
ftr-370	2479	49	written	write	VERB
ftr-370	2479	50	call	call	NOUN
ftr-370	2479	51	option	option	NOUN
ftr-370	2479	52	.	.	PUNCT
ftr-370	2480	1	the	the	DET
ftr-370	2480	2	taxpayer	taxpayer	NOUN
ftr-370	2480	3	then	then	ADV
ftr-370	2480	4	uses	use	VERB
ftr-370	2480	5	this	this	DET
ftr-370	2480	6	artificially	artificially	ADV
ftr-370	2480	7	high	high	ADJ
ftr-370	2480	8	basis	basis	NOUN
ftr-370	2480	9	to	to	PART
ftr-370	2480	10	claim	claim	VERB
ftr-370	2480	11	a	a	DET
ftr-370	2480	12	capital	capital	NOUN
ftr-370	2480	13	loss	loss	NOUN
ftr-370	2480	14	on	on	ADP
ftr-370	2480	15	the	the	DET
ftr-370	2480	16	sale	sale	NOUN
ftr-370	2480	17	of	of	ADP
ftr-370	2480	18	his	his	PRON
ftr-370	2480	19	partnership	partnership	NOUN
ftr-370	2480	20	interest	interest	NOUN
ftr-370	2480	21	.	.	PUNCT
ftr-370	2481	1	[	[	X
ftr-370	2481	2	compare	compare	NOUN
ftr-370	2481	3	rev	rev	PROPN
ftr-370	2481	4	.	.	PUNCT
ftr-370	2482	1	rul	rul	NOUN
ftr-370	2482	2	.	.	PUNCT
ftr-370	2483	1	95	95	NUM
ftr-370	2483	2	-	-	SYM
ftr-370	2483	3	26	26	NUM
ftr-370	2483	4	,	,	PUNCT
ftr-370	2483	5	1995	1995	NUM
ftr-370	2483	6	-	-	SYM
ftr-370	2483	7	1	1	NUM
ftr-370	2483	8	c.b	c.b	PROPN
ftr-370	2483	9	.	.	PROPN
ftr-370	2483	10	131	131	NUM
ftr-370	2483	11	,	,	PUNCT
ftr-370	2483	12	holding	hold	VERB
ftr-370	2483	13	that	that	SCONJ
ftr-370	2483	14	a	a	DET
ftr-370	2483	15	partnership	partnership	NOUN
ftr-370	2483	16	’s	’s	PART
ftr-370	2483	17	short	short	ADJ
ftr-370	2483	18	sale	sale	NOUN
ftr-370	2483	19	of	of	ADP
ftr-370	2483	20	securities	security	NOUN
ftr-370	2483	21	creates	create	VERB
ftr-370	2483	22	a	a	DET
ftr-370	2483	23	liability	liability	NOUN
ftr-370	2483	24	.	.	PUNCT
ftr-370	2483	25	]	]	PUNCT
ftr-370	2484	1	this	this	DET
ftr-370	2484	2	offsetting	offset	VERB
ftr-370	2484	3	option	option	NOUN
ftr-370	2484	4	variant	variant	NOUN
ftr-370	2484	5	is	be	AUX
ftr-370	2484	6	also	also	ADV
ftr-370	2484	7	the	the	DET
ftr-370	2484	8	so	so	ADV
ftr-370	2484	9	-	-	PUNCT
ftr-370	2484	10	called	call	VERB
ftr-370	2484	11	cobra	cobra	NOUN
ftr-370	2484	12	strategy	strategy	NOUN
ftr-370	2484	13	.	.	PUNCT
ftr-370	2485	1	•	•	NUM
ftr-370	2485	2	notice	notice	VERB
ftr-370	2485	3	2000	2000	NUM
ftr-370	2485	4	-	-	SYM
ftr-370	2485	5	44	44	NUM
ftr-370	2485	6	disallows	disallow	VERB
ftr-370	2485	7	the	the	DET
ftr-370	2485	8	losses	loss	NOUN
ftr-370	2485	9	[	[	X
ftr-370	2485	10	under	under	ADP
ftr-370	2485	11	§	§	NOUN
ftr-370	2485	12	§	§	NOUN
ftr-370	2485	13	165(a	165(a	NOUN
ftr-370	2485	14	)	)	PUNCT
ftr-370	2485	15	and	and	CCONJ
ftr-370	2485	16	(	(	PUNCT
ftr-370	2485	17	c	c	NOUN
ftr-370	2485	18	)	)	PUNCT
ftr-370	2485	19	]	]	PUNCT
ftr-370	2485	20	produced	produce	VERB
ftr-370	2485	21	by	by	ADP
ftr-370	2485	22	both	both	PRON
ftr-370	2485	23	of	of	ADP
ftr-370	2485	24	these	these	DET
ftr-370	2485	25	baby	baby	NOUN
ftr-370	2485	26	boss	boss	NOUN
ftr-370	2485	27	transactions	transaction	NOUN
ftr-370	2485	28	as	as	ADP
ftr-370	2485	29	artificial	artificial	ADJ
ftr-370	2485	30	,	,	PUNCT
ftr-370	2485	31	citing	cite	VERB
ftr-370	2485	32	,	,	PUNCT
ftr-370	2485	33	in	in	ADP
ftr-370	2485	34	the	the	DET
ftr-370	2485	35	case	case	NOUN
ftr-370	2485	36	of	of	ADP
ftr-370	2485	37	individuals	individual	NOUN
ftr-370	2485	38	,	,	PUNCT
ftr-370	2485	39	fox	fox	PROPN
ftr-370	2485	40	v.	v.	PROPN
ftr-370	2485	41	commissioner	commissioner	PROPN
ftr-370	2485	42	,	,	PUNCT
ftr-370	2485	43	82	82	NUM
ftr-370	2485	44	t.c	t.c	PROPN
ftr-370	2485	45	.	.	PROPN
ftr-370	2485	46	1001	1001	NUM
ftr-370	2485	47	(	(	PUNCT
ftr-370	2485	48	1984	1984	NUM
ftr-370	2485	49	)	)	PUNCT
ftr-370	2485	50	,	,	PUNCT
ftr-370	2485	51	holding	hold	VERB
ftr-370	2485	52	that	that	SCONJ
ftr-370	2485	53	§	§	PROPN
ftr-370	2485	54	165(c)(2	165(c)(2	NUM
ftr-370	2485	55	)	)	PUNCT
ftr-370	2485	56	requires	require	VERB
ftr-370	2485	57	a	a	DET
ftr-370	2485	58	primary	primary	ADJ
ftr-370	2485	59	profit	profit	NOUN
ftr-370	2485	60	motive	motive	NOUN
ftr-370	2485	61	for	for	ADP
ftr-370	2485	62	a	a	DET
ftr-370	2485	63	loss	loss	NOUN
ftr-370	2485	64	from	from	ADP
ftr-370	2485	65	a	a	DET
ftr-370	2485	66	particular	particular	ADJ
ftr-370	2485	67	transaction	transaction	NOUN
ftr-370	2485	68	is	be	AUX
ftr-370	2485	69	to	to	PART
ftr-370	2485	70	be	be	AUX
ftr-370	2485	71	deductible	deductible	ADJ
ftr-370	2485	72	.	.	PUNCT
ftr-370	2486	1	t.c	t.c	PROPN
ftr-370	2486	2	.	.	PROPN
ftr-370	2486	3	memo	memo	NOUN
ftr-370	2486	4	1988570	1988570	NUM
ftr-370	2486	5	,	,	PUNCT
ftr-370	2486	6	in	in	ADP
ftr-370	2486	7	which	which	PRON
ftr-370	2486	8	the	the	DET
ftr-370	2486	9	government	government	NOUN
ftr-370	2486	10	won	win	VERB
ftr-370	2486	11	a	a	DET
ftr-370	2486	12	summary	summary	NOUN
ftr-370	2486	13	judgment	judgment	NOUN
ftr-370	2486	14	that	that	SCONJ
ftr-370	2486	15	commodities	commodity	NOUN
ftr-370	2486	16	straddles	straddle	VERB
ftr-370	2486	17	were	be	AUX
ftr-370	2486	18	shams	sham	NOUN
ftr-370	2486	19	despite	despite	SCONJ
ftr-370	2486	20	not	not	PART
ftr-370	2486	21	having	having	AUX
ftr-370	2486	22	offered	offer	VERB
ftr-370	2486	23	evidence	evidence	NOUN
ftr-370	2486	24	of	of	ADP
ftr-370	2486	25	the	the	DET
ftr-370	2486	26	taxpayers	taxpayer	NOUN
ftr-370	2486	27	’	’	PART
ftr-370	2486	28	offsetting	offset	VERB
ftr-370	2486	29	gains	gain	NOUN
ftr-370	2486	30	.	.	PUNCT
ftr-370	2487	1	the	the	DET
ftr-370	2487	2	notice	notice	NOUN
ftr-370	2487	3	also	also	ADV
ftr-370	2487	4	cites	cite	VERB
ftr-370	2487	5	reg	reg	NOUN
ftr-370	2487	6	.	.	PUNCT
ftr-370	2488	1	§	§	NOUN
ftr-370	2488	2	1.702	1.702	NUM
ftr-370	2488	3	-	-	SYM
ftr-370	2488	4	2	2	NUM
ftr-370	2488	5	[	[	X
ftr-370	2488	6	the	the	DET
ftr-370	2488	7	partnership	partnership	NOUN
ftr-370	2488	8	anti	anti	ADJ
ftr-370	2488	9	-	-	ADJ
ftr-370	2488	10	abuse	abuse	ADJ
ftr-370	2488	11	rules	rule	NOUN
ftr-370	2488	12	]	]	PUNCT
ftr-370	2488	13	.	.	PUNCT
ftr-370	2489	1	the	the	DET
ftr-370	2489	2	government	government	NOUN
ftr-370	2489	3	also	also	ADV
ftr-370	2489	4	is	be	AUX
ftr-370	2489	5	reexamining	reexamine	VERB
ftr-370	2489	6	the	the	DET
ftr-370	2489	7	partnership	partnership	NOUN
ftr-370	2489	8	basis	basis	NOUN
ftr-370	2489	9	rules	rule	NOUN
ftr-370	2489	10	.	.	PUNCT
ftr-370	2490	1	•	•	NOUN
ftr-370	2490	2	compound	compound	NOUN
ftr-370	2490	3	indicia	indicia	NOUN
ftr-370	2490	4	of	of	ADP
ftr-370	2490	5	criminal	criminal	ADJ
ftr-370	2490	6	tax	tax	NOUN
ftr-370	2490	7	fraud	fraud	NOUN
ftr-370	2490	8	?	?	PUNCT
ftr-370	2491	1	the	the	DET
ftr-370	2491	2	government	government	NOUN
ftr-370	2491	3	believes	believe	VERB
ftr-370	2491	4	that	that	SCONJ
ftr-370	2491	5	the	the	DET
ftr-370	2491	6	baby	baby	NOUN
ftr-370	2491	7	boss	boss	NOUN
ftr-370	2491	8	transactions	transaction	NOUN
ftr-370	2491	9	were	be	AUX
ftr-370	2491	10	not	not	PART
ftr-370	2491	11	being	be	AUX
ftr-370	2491	12	individually	individually	ADV
ftr-370	2491	13	reported	report	VERB
ftr-370	2491	14	on	on	ADP
ftr-370	2491	15	schedule	schedule	NOUN
ftr-370	2491	16	d	d	NOUN
ftr-370	2491	17	,	,	PUNCT
ftr-370	2491	18	but	but	CCONJ
ftr-370	2491	19	instead	instead	ADV
ftr-370	2491	20	have	have	AUX
ftr-370	2491	21	been	be	AUX
ftr-370	2491	22	buried	bury	VERB
ftr-370	2491	23	in	in	ADP
ftr-370	2491	24	grantor	grantor	NOUN
ftr-370	2491	25	trusts	trust	NOUN
ftr-370	2491	26	.	.	PUNCT
ftr-370	2492	1	for	for	ADP
ftr-370	2492	2	example	example	NOUN
ftr-370	2492	3	,	,	PUNCT
ftr-370	2492	4	an	an	DET
ftr-370	2492	5	individual	individual	ADJ
ftr-370	2492	6	taxpayer	taxpayer	NOUN
ftr-370	2492	7	with	with	ADP
ftr-370	2492	8	an	an	DET
ftr-370	2492	9	unrealized	unrealized	ADJ
ftr-370	2492	10	capital	capital	NOUN
ftr-370	2492	11	gain	gain	NOUN
ftr-370	2492	12	contributes	contribute	VERB
ftr-370	2492	13	both	both	CCONJ
ftr-370	2492	14	the	the	DET
ftr-370	2492	15	appreciated	appreciated	ADJ
ftr-370	2492	16	assets	asset	NOUN
ftr-370	2492	17	and	and	CCONJ
ftr-370	2492	18	the	the	DET
ftr-370	2492	19	baby	baby	NOUN
ftr-370	2492	20	boss	boss	NOUN
ftr-370	2492	21	partnership	partnership	NOUN
ftr-370	2492	22	interest	interest	NOUN
ftr-370	2492	23	into	into	ADP
ftr-370	2492	24	a	a	DET
ftr-370	2492	25	grantor	grantor	NOUN
ftr-370	2492	26	trust	trust	NOUN
ftr-370	2492	27	,	,	PUNCT
ftr-370	2492	28	which	which	PRON
ftr-370	2492	29	sells	sell	VERB
ftr-370	2492	30	both	both	PRON
ftr-370	2492	31	,	,	PUNCT
ftr-370	2492	32	and	and	CCONJ
ftr-370	2492	33	the	the	DET
ftr-370	2492	34	individual	individual	ADJ
ftr-370	2492	35	reports	report	VERB
ftr-370	2492	36	only	only	ADV
ftr-370	2492	37	the	the	DET
ftr-370	2492	38	net	net	ADJ
ftr-370	2492	39	gain	gain	NOUN
ftr-370	2492	40	or	or	CCONJ
ftr-370	2492	41	loss	loss	NOUN
ftr-370	2492	42	from	from	ADP
ftr-370	2492	43	the	the	DET
ftr-370	2492	44	grantor	grantor	NOUN
ftr-370	2492	45	trust	trust	PROPN
ftr-370	2492	46	’s	’s	PART
ftr-370	2492	47	transactions	transaction	NOUN
ftr-370	2492	48	on	on	ADP
ftr-370	2492	49	his	his	PRON
ftr-370	2492	50	return	return	NOUN
ftr-370	2492	51	,	,	PUNCT
ftr-370	2492	52	rather	rather	ADV
ftr-370	2492	53	than	than	ADP
ftr-370	2492	54	breaking	break	VERB
ftr-370	2492	55	out	out	ADP
ftr-370	2492	56	gains	gain	NOUN
ftr-370	2492	57	and	and	CCONJ
ftr-370	2492	58	losses	loss	NOUN
ftr-370	2492	59	separately	separately	ADV
ftr-370	2492	60	,	,	PUNCT
ftr-370	2492	61	as	as	SCONJ
ftr-370	2492	62	is	be	AUX
ftr-370	2492	63	required	require	VERB
ftr-370	2492	64	[	[	PUNCT
ftr-370	2492	65	by	by	ADP
ftr-370	2492	66	reg	reg	NOUN
ftr-370	2492	67	.	.	PUNCT
ftr-370	2493	1	§	§	NOUN
ftr-370	2493	2	1.671	1.671	NUM
ftr-370	2493	3	-	-	SYM
ftr-370	2493	4	2	2	NUM
ftr-370	2493	5	]	]	PUNCT
ftr-370	2493	6	.	.	PUNCT
ftr-370	2494	1	treasury	treasury	PROPN
ftr-370	2494	2	department	department	PROPN
ftr-370	2494	3	officials	official	NOUN
ftr-370	2494	4	suggest	suggest	VERB
ftr-370	2494	5	that	that	SCONJ
ftr-370	2494	6	criminal	criminal	ADJ
ftr-370	2494	7	penalties	penalty	NOUN
ftr-370	2494	8	might	might	AUX
ftr-370	2494	9	apply	apply	VERB
ftr-370	2494	10	to	to	ADP
ftr-370	2494	11	this	this	DET
ftr-370	2494	12	kind	kind	NOUN
ftr-370	2494	13	of	of	ADP
ftr-370	2494	14	reporting	reporting	NOUN
ftr-370	2494	15	,	,	PUNCT
ftr-370	2494	16	which	which	PRON
ftr-370	2494	17	willfully	willfully	ADV
ftr-370	2494	18	conceals	conceal	VERB
ftr-370	2494	19	the	the	DET
ftr-370	2494	20	facts	fact	NOUN
ftr-370	2494	21	.	.	PUNCT
ftr-370	2495	1	•	•	NUM
ftr-370	2495	2	changes	change	NOUN
ftr-370	2495	3	coming	come	VERB
ftr-370	2495	4	to	to	ADP
ftr-370	2495	5	tax	tax	NOUN
ftr-370	2495	6	shelter	shelter	NOUN
ftr-370	2495	7	disclosure	disclosure	NOUN
ftr-370	2495	8	rules	rule	NOUN
ftr-370	2495	9	.	.	PUNCT
ftr-370	2496	1	the	the	DET
ftr-370	2496	2	recently	recently	ADV
ftr-370	2496	3	proposed	propose	VERB
ftr-370	2496	4	corporate	corporate	ADJ
ftr-370	2496	5	tax	tax	NOUN
ftr-370	2496	6	shelter	shelter	NOUN
ftr-370	2496	7	disclosure	disclosure	NOUN
ftr-370	2496	8	rules	rule	NOUN
ftr-370	2496	9	will	will	AUX
ftr-370	2496	10	be	be	AUX
ftr-370	2496	11	changed	change	VERB
ftr-370	2496	12	by	by	ADP
ftr-370	2496	13	dropping	drop	VERB
ftr-370	2496	14	of	of	ADP
ftr-370	2496	15	the	the	DET
ftr-370	2496	16	requirement	requirement	NOUN
ftr-370	2496	17	that	that	SCONJ
ftr-370	2496	18	a	a	DET
ftr-370	2496	19	shelter	shelter	NOUN
ftr-370	2496	20	be	be	AUX
ftr-370	2496	21	marketed	market	VERB
ftr-370	2496	22	to	to	ADP
ftr-370	2496	23	a	a	DET
ftr-370	2496	24	corporation	corporation	NOUN
ftr-370	2496	25	to	to	PART
ftr-370	2496	26	trigger	trigger	VERB
ftr-370	2496	27	the	the	DET
ftr-370	2496	28	requirement	requirement	NOUN
ftr-370	2496	29	that	that	SCONJ
ftr-370	2496	30	a	a	DET
ftr-370	2496	31	promoter	promoter	NOUN
ftr-370	2496	32	maintain	maintain	VERB
ftr-370	2496	33	a	a	DET
ftr-370	2496	34	customer	customer	NOUN
ftr-370	2496	35	list	list	NOUN
ftr-370	2496	36	.	.	PUNCT
ftr-370	2497	1	under	under	ADP
ftr-370	2497	2	the	the	DET
ftr-370	2497	3	amended	amend	VERB
ftr-370	2497	4	regulations	regulation	NOUN
ftr-370	2497	5	,	,	PUNCT
ftr-370	2497	6	a	a	DET
ftr-370	2497	7	customer	customer	NOUN
ftr-370	2497	8	list	list	NOUN
ftr-370	2497	9	would	would	AUX
ftr-370	2497	10	have	have	VERB
ftr-370	2497	11	to	to	PART
ftr-370	2497	12	be	be	AUX
ftr-370	2497	13	maintained	maintain	VERB
ftr-370	2497	14	for	for	ADP
ftr-370	2497	15	a	a	DET
ftr-370	2497	16	shelter	shelter	NOUN
ftr-370	2497	17	that	that	PRON
ftr-370	2497	18	is	be	AUX
ftr-370	2497	19	exclusively	exclusively	ADV
ftr-370	2497	20	peddled	peddle	VERB
ftr-370	2497	21	to	to	ADP
ftr-370	2497	22	individuals	individual	NOUN
ftr-370	2497	23	,	,	PUNCT
ftr-370	2497	24	provided	provide	VERB
ftr-370	2497	25	threshold	threshold	NOUN
ftr-370	2497	26	amounts	amount	NOUN
ftr-370	2497	27	of	of	ADP
ftr-370	2497	28	fees	fee	NOUN
ftr-370	2497	29	and	and	CCONJ
ftr-370	2497	30	tax	tax	NOUN
ftr-370	2497	31	savings	saving	NOUN
ftr-370	2497	32	are	be	AUX
ftr-370	2497	33	met	meet	VERB
ftr-370	2497	34	.	.	PUNCT
ftr-370	2498	1	390	390	NUM
ftr-370	2498	2	florida	florida	PROPN
ftr-370	2498	3	tax	tax	NOUN
ftr-370	2498	4	review	review	NOUN
ftr-370	2498	5	[	[	X
ftr-370	2498	6	vol	vol	NOUN
ftr-370	2498	7	.	.	PUNCT
ftr-370	2499	1	9	9	NUM
ftr-370	2499	2	:	:	SYM
ftr-370	2499	3	si	si	PROPN
ftr-370	2499	4	2	2	NUM
ftr-370	2499	5	.	.	PUNCT
ftr-370	2499	6	temp	temp	NOUN
ftr-370	2499	7	.	.	PUNCT
ftr-370	2500	1	reg	reg	NOUN
ftr-370	2500	2	.	.	PUNCT
ftr-370	2501	1	§	§	PROPN
ftr-370	2501	2	1.752	1.752	NUM
ftr-370	2501	3	-	-	SYM
ftr-370	2501	4	6	6	NUM
ftr-370	2501	5	t.	t.	NOUN
ftr-370	2501	6	fighting	fighting	NOUN
ftr-370	2501	7	duplication	duplication	NOUN
ftr-370	2501	8	and	and	CCONJ
ftr-370	2501	9	acceleration	acceleration	NOUN
ftr-370	2501	10	of	of	ADP
ftr-370	2501	11	losses	loss	NOUN
ftr-370	2501	12	through	through	ADP
ftr-370	2501	13	partnerships	partnership	NOUN
ftr-370	2501	14	before	before	ADP
ftr-370	2501	15	june	june	PROPN
ftr-370	2501	16	24	24	NUM
ftr-370	2501	17	,	,	PUNCT
ftr-370	2501	18	2003	2003	NUM
ftr-370	2501	19	.	.	PUNCT
ftr-370	2502	1	t.d	t.d	PROPN
ftr-370	2502	2	.	.	PROPN
ftr-370	2502	3	9062	9062	NUM
ftr-370	2502	4	,	,	PUNCT
ftr-370	2502	5	assumption	assumption	NOUN
ftr-370	2502	6	of	of	ADP
ftr-370	2502	7	partner	partner	NOUN
ftr-370	2502	8	liabilities	liability	NOUN
ftr-370	2502	9	,	,	PUNCT
ftr-370	2502	10	68	68	NUM
ftr-370	2502	11	f.r	f.r	NOUN
ftr-370	2502	12	.	.	NOUN
ftr-370	2502	13	37414	37414	NUM
ftr-370	2502	14	(	(	PUNCT
ftr-370	2502	15	6/24/03	6/24/03	NUM
ftr-370	2502	16	)	)	PUNCT
ftr-370	2502	17	.	.	PUNCT
ftr-370	2503	1	temp	temp	NOUN
ftr-370	2503	2	.	.	PUNCT
ftr-370	2504	1	reg	reg	NOUN
ftr-370	2504	2	.	.	PUNCT
ftr-370	2505	1	§	§	PROPN
ftr-370	2505	2	1.7526	1.7526	NUM
ftr-370	2505	3	t	t	NOUN
ftr-370	2505	4	provides	provide	VERB
ftr-370	2505	5	rules	rule	NOUN
ftr-370	2505	6	,	,	PUNCT
ftr-370	2505	7	similar	similar	ADJ
ftr-370	2505	8	to	to	ADP
ftr-370	2505	9	the	the	DET
ftr-370	2505	10	rules	rule	NOUN
ftr-370	2505	11	applicable	applicable	ADJ
ftr-370	2505	12	to	to	ADP
ftr-370	2505	13	corporations	corporation	NOUN
ftr-370	2505	14	in	in	ADP
ftr-370	2505	15	§	§	PROPN
ftr-370	2505	16	358(h	358(h	PROPN
ftr-370	2505	17	)	)	PUNCT
ftr-370	2505	18	,	,	PUNCT
ftr-370	2505	19	to	to	PART
ftr-370	2505	20	prevent	prevent	VERB
ftr-370	2505	21	the	the	DET
ftr-370	2505	22	duplication	duplication	NOUN
ftr-370	2505	23	and	and	CCONJ
ftr-370	2505	24	acceleration	acceleration	NOUN
ftr-370	2505	25	of	of	ADP
ftr-370	2505	26	loss	loss	NOUN
ftr-370	2505	27	through	through	ADP
ftr-370	2505	28	the	the	DET
ftr-370	2505	29	assumption	assumption	NOUN
ftr-370	2505	30	by	by	ADP
ftr-370	2505	31	a	a	DET
ftr-370	2505	32	partnership	partnership	NOUN
ftr-370	2505	33	of	of	ADP
ftr-370	2505	34	a	a	DET
ftr-370	2505	35	liability	liability	NOUN
ftr-370	2505	36	of	of	ADP
ftr-370	2505	37	a	a	DET
ftr-370	2505	38	partner	partner	NOUN
ftr-370	2505	39	in	in	ADP
ftr-370	2505	40	a	a	DET
ftr-370	2505	41	nonrecognition	nonrecognition	NOUN
ftr-370	2505	42	transaction	transaction	NOUN
ftr-370	2505	43	.	.	PUNCT
ftr-370	2506	1	under	under	ADP
ftr-370	2506	2	the	the	DET
ftr-370	2506	3	temporary	temporary	ADJ
ftr-370	2506	4	regulations	regulation	NOUN
ftr-370	2506	5	,	,	PUNCT
ftr-370	2506	6	if	if	SCONJ
ftr-370	2506	7	a	a	DET
ftr-370	2506	8	partnership	partnership	NOUN
ftr-370	2506	9	assumes	assume	VERB
ftr-370	2506	10	a	a	DET
ftr-370	2506	11	liability	liability	NOUN
ftr-370	2506	12	,	,	PUNCT
ftr-370	2506	13	as	as	SCONJ
ftr-370	2506	14	defined	define	VERB
ftr-370	2506	15	in	in	ADP
ftr-370	2506	16	§	§	PROPN
ftr-370	2506	17	358(h)(3	358(h)(3	NUM
ftr-370	2506	18	)	)	PUNCT
ftr-370	2506	19	,	,	PUNCT
ftr-370	2506	20	of	of	ADP
ftr-370	2506	21	a	a	DET
ftr-370	2506	22	partner	partner	NOUN
ftr-370	2506	23	(	(	PUNCT
ftr-370	2506	24	other	other	ADJ
ftr-370	2506	25	than	than	ADP
ftr-370	2506	26	a	a	DET
ftr-370	2506	27	liability	liability	NOUN
ftr-370	2506	28	to	to	PART
ftr-370	2506	29	which	which	PRON
ftr-370	2506	30	§	§	PROPN
ftr-370	2506	31	752(a	752(a	PROPN
ftr-370	2506	32	)	)	PUNCT
ftr-370	2506	33	and	and	CCONJ
ftr-370	2506	34	(	(	PUNCT
ftr-370	2506	35	b	b	NOUN
ftr-370	2506	36	)	)	PUNCT
ftr-370	2506	37	apply	apply	VERB
ftr-370	2506	38	)	)	PUNCT
ftr-370	2506	39	in	in	ADP
ftr-370	2506	40	a	a	DET
ftr-370	2506	41	§	§	PROPN
ftr-370	2506	42	721	721	NUM
ftr-370	2506	43	transaction	transaction	NOUN
ftr-370	2506	44	,	,	PUNCT
ftr-370	2506	45	after	after	ADP
ftr-370	2506	46	application	application	NOUN
ftr-370	2506	47	of	of	ADP
ftr-370	2506	48	§	§	PROPN
ftr-370	2506	49	§	§	PROPN
ftr-370	2506	50	752(a	752(a	PROPN
ftr-370	2506	51	)	)	PUNCT
ftr-370	2506	52	and	and	CCONJ
ftr-370	2506	53	(	(	PUNCT
ftr-370	2506	54	b	b	NOUN
ftr-370	2506	55	)	)	PUNCT
ftr-370	2506	56	,	,	PUNCT
ftr-370	2506	57	the	the	DET
ftr-370	2506	58	partner	partner	NOUN
ftr-370	2506	59	’s	’s	PART
ftr-370	2506	60	basis	basis	NOUN
ftr-370	2506	61	in	in	ADP
ftr-370	2506	62	the	the	DET
ftr-370	2506	63	partnership	partnership	NOUN
ftr-370	2506	64	is	be	AUX
ftr-370	2506	65	reduced	reduce	VERB
ftr-370	2506	66	(	(	PUNCT
ftr-370	2506	67	but	but	CCONJ
ftr-370	2506	68	not	not	PART
ftr-370	2506	69	below	below	ADP
ftr-370	2506	70	the	the	DET
ftr-370	2506	71	adjusted	adjust	VERB
ftr-370	2506	72	value	value	NOUN
ftr-370	2506	73	of	of	ADP
ftr-370	2506	74	such	such	ADJ
ftr-370	2506	75	interest	interest	NOUN
ftr-370	2506	76	)	)	PUNCT
ftr-370	2506	77	by	by	ADP
ftr-370	2506	78	the	the	DET
ftr-370	2506	79	amount	amount	NOUN
ftr-370	2506	80	of	of	ADP
ftr-370	2506	81	the	the	DET
ftr-370	2506	82	liability	liability	NOUN
ftr-370	2506	83	.	.	PUNCT
ftr-370	2507	1	for	for	ADP
ftr-370	2507	2	this	this	DET
ftr-370	2507	3	purpose	purpose	NOUN
ftr-370	2507	4	,	,	PUNCT
ftr-370	2507	5	the	the	DET
ftr-370	2507	6	term	term	NOUN
ftr-370	2507	7	“	"	PUNCT
ftr-370	2507	8	liability	liability	NOUN
ftr-370	2507	9	”	"	PUNCT
ftr-370	2507	10	includes	include	VERB
ftr-370	2507	11	any	any	DET
ftr-370	2507	12	fixed	fix	VERB
ftr-370	2507	13	or	or	CCONJ
ftr-370	2507	14	contingent	contingent	ADJ
ftr-370	2507	15	obligation	obligation	NOUN
ftr-370	2507	16	to	to	PART
ftr-370	2507	17	make	make	VERB
ftr-370	2507	18	payment	payment	NOUN
ftr-370	2507	19	,	,	PUNCT
ftr-370	2507	20	without	without	ADP
ftr-370	2507	21	regard	regard	NOUN
ftr-370	2507	22	to	to	ADP
ftr-370	2507	23	whether	whether	SCONJ
ftr-370	2507	24	the	the	DET
ftr-370	2507	25	obligation	obligation	NOUN
ftr-370	2507	26	is	be	AUX
ftr-370	2507	27	otherwise	otherwise	ADV
ftr-370	2507	28	taken	take	VERB
ftr-370	2507	29	into	into	ADP
ftr-370	2507	30	account	account	NOUN
ftr-370	2507	31	for	for	ADP
ftr-370	2507	32	federal	federal	ADJ
ftr-370	2507	33	tax	tax	NOUN
ftr-370	2507	34	purposes	purpose	NOUN
ftr-370	2507	35	.	.	PUNCT
ftr-370	2508	1	reduction	reduction	NOUN
ftr-370	2508	2	of	of	ADP
ftr-370	2508	3	a	a	DET
ftr-370	2508	4	partner	partner	NOUN
ftr-370	2508	5	’s	’s	PART
ftr-370	2508	6	basis	basis	NOUN
ftr-370	2508	7	generally	generally	ADV
ftr-370	2508	8	is	be	AUX
ftr-370	2508	9	not	not	PART
ftr-370	2508	10	required	require	VERB
ftr-370	2508	11	if	if	SCONJ
ftr-370	2508	12	:	:	PUNCT
ftr-370	2508	13	(	(	PUNCT
ftr-370	2508	14	1	1	X
ftr-370	2508	15	)	)	PUNCT
ftr-370	2508	16	the	the	DET
ftr-370	2508	17	trade	trade	NOUN
ftr-370	2508	18	or	or	CCONJ
ftr-370	2508	19	business	business	NOUN
ftr-370	2508	20	with	with	ADP
ftr-370	2508	21	which	which	PRON
ftr-370	2508	22	the	the	DET
ftr-370	2508	23	liability	liability	NOUN
ftr-370	2508	24	is	be	AUX
ftr-370	2508	25	associated	associate	VERB
ftr-370	2508	26	is	be	AUX
ftr-370	2508	27	transferred	transfer	VERB
ftr-370	2508	28	to	to	ADP
ftr-370	2508	29	the	the	DET
ftr-370	2508	30	partnership	partnership	NOUN
ftr-370	2508	31	,	,	PUNCT
ftr-370	2508	32	or	or	CCONJ
ftr-370	2508	33	(	(	PUNCT
ftr-370	2508	34	2	2	X
ftr-370	2508	35	)	)	PUNCT
ftr-370	2508	36	substantially	substantially	ADV
ftr-370	2508	37	all	all	PRON
ftr-370	2508	38	of	of	ADP
ftr-370	2508	39	the	the	DET
ftr-370	2508	40	assets	asset	NOUN
ftr-370	2508	41	with	with	ADP
ftr-370	2508	42	which	which	PRON
ftr-370	2508	43	the	the	DET
ftr-370	2508	44	liability	liability	NOUN
ftr-370	2508	45	is	be	AUX
ftr-370	2508	46	associated	associate	VERB
ftr-370	2508	47	are	be	AUX
ftr-370	2508	48	contributed	contribute	VERB
ftr-370	2508	49	to	to	ADP
ftr-370	2508	50	the	the	DET
ftr-370	2508	51	partnership	partnership	NOUN
ftr-370	2508	52	.	.	PUNCT
ftr-370	2509	1	however	however	ADV
ftr-370	2509	2	,	,	PUNCT
ftr-370	2509	3	the	the	DET
ftr-370	2509	4	exception	exception	NOUN
ftr-370	2509	5	for	for	ADP
ftr-370	2509	6	contributions	contribution	NOUN
ftr-370	2509	7	of	of	ADP
ftr-370	2509	8	substantially	substantially	ADV
ftr-370	2509	9	all	all	PRON
ftr-370	2509	10	of	of	ADP
ftr-370	2509	11	the	the	DET
ftr-370	2509	12	assets	asset	NOUN
ftr-370	2509	13	does	do	AUX
ftr-370	2509	14	not	not	PART
ftr-370	2509	15	apply	apply	VERB
ftr-370	2509	16	to	to	ADP
ftr-370	2509	17	a	a	DET
ftr-370	2509	18	transaction	transaction	NOUN
ftr-370	2509	19	described	describe	VERB
ftr-370	2509	20	in	in	ADP
ftr-370	2509	21	notice	notice	NOUN
ftr-370	2509	22	2000	2000	NUM
ftr-370	2509	23	-	-	SYM
ftr-370	2509	24	44	44	NUM
ftr-370	2509	25	,	,	PUNCT
ftr-370	2509	26	2000	2000	NUM
ftr-370	2509	27	-	-	SYM
ftr-370	2509	28	2	2	NUM
ftr-370	2509	29	c.b	c.b	PROPN
ftr-370	2509	30	.	.	PROPN
ftr-370	2509	31	255	255	NUM
ftr-370	2510	1	(	(	PUNCT
ftr-370	2510	2	or	or	CCONJ
ftr-370	2510	3	a	a	DET
ftr-370	2510	4	substantially	substantially	ADV
ftr-370	2510	5	similar	similar	ADJ
ftr-370	2510	6	transaction	transaction	NOUN
ftr-370	2510	7	)	)	PUNCT
ftr-370	2510	8	.	.	PUNCT
ftr-370	2511	1	•	•	NUM
ftr-370	2511	2	the	the	DET
ftr-370	2511	3	temporary	temporary	ADJ
ftr-370	2511	4	regulations	regulation	NOUN
ftr-370	2511	5	purport	purport	VERB
ftr-370	2511	6	to	to	PART
ftr-370	2511	7	be	be	AUX
ftr-370	2511	8	effective	effective	ADJ
ftr-370	2511	9	for	for	ADP
ftr-370	2511	10	transactions	transaction	NOUN
ftr-370	2511	11	occurring	occur	VERB
ftr-370	2511	12	after	after	ADP
ftr-370	2511	13	10/18/99	10/18/99	PROPN
ftr-370	2511	14	and	and	CCONJ
ftr-370	2511	15	before	before	ADP
ftr-370	2511	16	6/24/03	6/24/03	PROPN
ftr-370	2511	17	.	.	PUNCT
ftr-370	2512	1	3	3	NUM
ftr-370	2512	2	.	.	X
ftr-370	2512	3	klamath	klamath	PROPN
ftr-370	2512	4	.	.	PUNCT
ftr-370	2513	1	district	district	PROPN
ftr-370	2513	2	court	court	PROPN
ftr-370	2513	3	upholds	uphold	VERB
ftr-370	2513	4	blips	blip	NOUN
ftr-370	2513	5	tax	tax	NOUN
ftr-370	2513	6	shelter	shelter	NOUN
ftr-370	2513	7	on	on	ADP
ftr-370	2513	8	taxpayer	taxpayer	NOUN
ftr-370	2513	9	’s	’s	PART
ftr-370	2513	10	partial	partial	ADJ
ftr-370	2513	11	summary	summary	NOUN
ftr-370	2513	12	judgment	judgment	NOUN
ftr-370	2513	13	motion	motion	NOUN
ftr-370	2513	14	.	.	PUNCT
ftr-370	2514	1	klamath	klamath	PROPN
ftr-370	2514	2	strategic	strategic	PROPN
ftr-370	2514	3	investment	investment	NOUN
ftr-370	2514	4	fund	fund	NOUN
ftr-370	2514	5	,	,	PUNCT
ftr-370	2514	6	llc	llc	PROPN
ftr-370	2514	7	v.	v.	PROPN
ftr-370	2514	8	united	united	PROPN
ftr-370	2514	9	states	states	PROPN
ftr-370	2514	10	,	,	PUNCT
ftr-370	2514	11	440	440	NUM
ftr-370	2514	12	f.	f.	PROPN
ftr-370	2514	13	supp	supp	PROPN
ftr-370	2514	14	.	.	PUNCT
ftr-370	2515	1	2d	2d	NOUN
ftr-370	2515	2	608	608	NUM
ftr-370	2515	3	(	(	PUNCT
ftr-370	2515	4	e.d	e.d	PROPN
ftr-370	2515	5	.	.	PROPN
ftr-370	2515	6	tex	tex	PROPN
ftr-370	2515	7	.	.	PUNCT
ftr-370	2515	8	7/20/06	7/20/06	NUM
ftr-370	2515	9	)	)	PUNCT
ftr-370	2515	10	.	.	PUNCT
ftr-370	2516	1	the	the	DET
ftr-370	2516	2	court	court	NOUN
ftr-370	2516	3	(	(	PUNCT
ftr-370	2516	4	judge	judge	NOUN
ftr-370	2516	5	ward	ward	PROPN
ftr-370	2516	6	)	)	PUNCT
ftr-370	2516	7	held	hold	VERB
ftr-370	2516	8	that	that	SCONJ
ftr-370	2516	9	the	the	DET
ftr-370	2516	10	premium	premium	NOUN
ftr-370	2516	11	portion	portion	NOUN
ftr-370	2516	12	of	of	ADP
ftr-370	2516	13	the	the	DET
ftr-370	2516	14	loans	loan	NOUN
ftr-370	2516	15	received	receive	VERB
ftr-370	2516	16	from	from	ADP
ftr-370	2516	17	the	the	DET
ftr-370	2516	18	bank	bank	NOUN
ftr-370	2516	19	in	in	ADP
ftr-370	2516	20	connection	connection	NOUN
ftr-370	2516	21	with	with	ADP
ftr-370	2516	22	the	the	DET
ftr-370	2516	23	funding	funding	NOUN
ftr-370	2516	24	of	of	ADP
ftr-370	2516	25	the	the	DET
ftr-370	2516	26	instruments	instrument	NOUN
ftr-370	2516	27	contributed	contribute	VERB
ftr-370	2516	28	to	to	ADP
ftr-370	2516	29	a	a	DET
ftr-370	2516	30	partnership	partnership	NOUN
ftr-370	2516	31	was	be	AUX
ftr-370	2516	32	a	a	DET
ftr-370	2516	33	contingent	contingent	ADJ
ftr-370	2516	34	obligation	obligation	NOUN
ftr-370	2516	35	,	,	PUNCT
ftr-370	2516	36	and	and	CCONJ
ftr-370	2516	37	not	not	PART
ftr-370	2516	38	a	a	DET
ftr-370	2516	39	fixed	fix	VERB
ftr-370	2516	40	and	and	CCONJ
ftr-370	2516	41	determined	determine	VERB
ftr-370	2516	42	liability	liability	NOUN
ftr-370	2516	43	for	for	ADP
ftr-370	2516	44	purposes	purpose	NOUN
ftr-370	2516	45	of	of	ADP
ftr-370	2516	46	§	§	PROPN
ftr-370	2516	47	752	752	NUM
ftr-370	2516	48	.	.	PUNCT
ftr-370	2517	1	the	the	DET
ftr-370	2517	2	transaction	transaction	NOUN
ftr-370	2517	3	was	be	AUX
ftr-370	2517	4	entered	enter	VERB
ftr-370	2517	5	into	into	ADP
ftr-370	2517	6	prior	prior	ADV
ftr-370	2517	7	to	to	ADP
ftr-370	2517	8	the	the	DET
ftr-370	2517	9	release	release	NOUN
ftr-370	2517	10	of	of	ADP
ftr-370	2517	11	notice	notice	NOUN
ftr-370	2517	12	2000	2000	NUM
ftr-370	2517	13	-	-	SYM
ftr-370	2517	14	44	44	NUM
ftr-370	2517	15	,	,	PUNCT
ftr-370	2517	16	2000	2000	NUM
ftr-370	2517	17	-	-	SYM
ftr-370	2517	18	2	2	NUM
ftr-370	2517	19	c.b	c.b	PROPN
ftr-370	2517	20	.	.	PROPN
ftr-370	2517	21	255	255	NUM
ftr-370	2517	22	,	,	PUNCT
ftr-370	2517	23	which	which	PRON
ftr-370	2517	24	related	relate	VERB
ftr-370	2517	25	to	to	ADP
ftr-370	2517	26	son	son	NOUN
ftr-370	2517	27	-	-	PUNCT
ftr-370	2517	28	ofboss	ofboss	PROPN
ftr-370	2517	29	transactions	transaction	NOUN
ftr-370	2517	30	.	.	PUNCT
ftr-370	2518	1	judge	judge	PROPN
ftr-370	2518	2	ward	ward	PROPN
ftr-370	2518	3	held	hold	VERB
ftr-370	2518	4	that	that	SCONJ
ftr-370	2518	5	a	a	DET
ftr-370	2518	6	regulation	regulation	NOUN
ftr-370	2518	7	to	to	ADP
ftr-370	2518	8	the	the	DET
ftr-370	2518	9	contrary	contrary	NOUN
ftr-370	2518	10	,	,	PUNCT
ftr-370	2518	11	reg	reg	PROPN
ftr-370	2518	12	.	.	PUNCT
ftr-370	2519	1	§	§	PROPN
ftr-370	2519	2	1.752	1.752	NUM
ftr-370	2519	3	-	-	SYM
ftr-370	2519	4	6	6	NUM
ftr-370	2519	5	(	(	PUNCT
ftr-370	2519	6	see	see	VERB
ftr-370	2519	7	t.d	t.d	PROPN
ftr-370	2519	8	.	.	PROPN
ftr-370	2519	9	9062	9062	NUM
ftr-370	2519	10	)	)	PUNCT
ftr-370	2519	11	,	,	PUNCT
ftr-370	2519	12	was	be	AUX
ftr-370	2519	13	not	not	PART
ftr-370	2519	14	effective	effective	ADJ
ftr-370	2519	15	retroactively	retroactively	ADV
ftr-370	2519	16	,	,	PUNCT
ftr-370	2519	17	and	and	CCONJ
ftr-370	2519	18	was	be	AUX
ftr-370	2519	19	therefore	therefore	ADV
ftr-370	2519	20	invalid	invalid	ADJ
ftr-370	2519	21	as	as	SCONJ
ftr-370	2519	22	applied	apply	VERB
ftr-370	2519	23	to	to	ADP
ftr-370	2519	24	these	these	DET
ftr-370	2519	25	transactions	transaction	NOUN
ftr-370	2519	26	.	.	PUNCT
ftr-370	2520	1	judge	judge	PROPN
ftr-370	2520	2	ward	ward	PROPN
ftr-370	2520	3	held	hold	VERB
ftr-370	2520	4	that	that	SCONJ
ftr-370	2520	5	there	there	PRON
ftr-370	2520	6	was	be	VERB
ftr-370	2520	7	clear	clear	ADJ
ftr-370	2520	8	authority	authority	NOUN
ftr-370	2520	9	existing	exist	VERB
ftr-370	2520	10	at	at	ADP
ftr-370	2520	11	the	the	DET
ftr-370	2520	12	time	time	NOUN
ftr-370	2520	13	of	of	ADP
ftr-370	2520	14	the	the	DET
ftr-370	2520	15	transaction	transaction	NOUN
ftr-370	2520	16	that	that	PRON
ftr-370	2520	17	the	the	DET
ftr-370	2520	18	premium	premium	NOUN
ftr-370	2520	19	portion	portion	NOUN
ftr-370	2520	20	of	of	ADP
ftr-370	2520	21	the	the	DET
ftr-370	2520	22	loan	loan	NOUN
ftr-370	2520	23	did	do	AUX
ftr-370	2520	24	not	not	PART
ftr-370	2520	25	reduce	reduce	VERB
ftr-370	2520	26	taxpayer	taxpayer	NOUN
ftr-370	2520	27	’s	’s	PART
ftr-370	2520	28	basis	basis	NOUN
ftr-370	2520	29	in	in	ADP
ftr-370	2520	30	the	the	DET
ftr-370	2520	31	partnership	partnership	NOUN
ftr-370	2520	32	.	.	PUNCT
ftr-370	2521	1	a.	a.	PROPN
ftr-370	2521	2	klamath	klamath	PROPN
ftr-370	2521	3	on	on	ADP
ftr-370	2521	4	the	the	DET
ftr-370	2521	5	merits	merit	NOUN
ftr-370	2521	6	:	:	PUNCT
ftr-370	2521	7	it	it	PRON
ftr-370	2521	8	does	do	AUX
ftr-370	2521	9	not	not	PART
ftr-370	2521	10	work	work	VERB
ftr-370	2521	11	because	because	SCONJ
ftr-370	2521	12	it	it	PRON
ftr-370	2521	13	lacks	lack	VERB
ftr-370	2521	14	economic	economic	ADJ
ftr-370	2521	15	substance	substance	NOUN
ftr-370	2521	16	,	,	PUNCT
ftr-370	2521	17	but	but	CCONJ
ftr-370	2521	18	no	no	DET
ftr-370	2521	19	penalties	penalty	NOUN
ftr-370	2521	20	.	.	PUNCT
ftr-370	2522	1	the	the	DET
ftr-370	2522	2	authorities	authority	NOUN
ftr-370	2522	3	discussed	discuss	VERB
ftr-370	2522	4	in	in	ADP
ftr-370	2522	5	the	the	DET
ftr-370	2522	6	holland	holland	PROPN
ftr-370	2522	7	&	&	CCONJ
ftr-370	2522	8	hart	hart	PROPN
ftr-370	2522	9	and	and	CCONJ
ftr-370	2522	10	olson	olson	PROPN
ftr-370	2522	11	lemons	lemon	NOUN
ftr-370	2522	12	opinions	opinion	NOUN
ftr-370	2522	13	provide	provide	VERB
ftr-370	2522	14	“	"	PUNCT
ftr-370	2522	15	substantial	substantial	ADJ
ftr-370	2522	16	authority	authority	NOUN
ftr-370	2522	17	.	.	PUNCT
ftr-370	2522	18	”	"	PUNCT
ftr-370	2523	1	klamath	klamath	PROPN
ftr-370	2523	2	strategic	strategic	PROPN
ftr-370	2523	3	investment	investment	NOUN
ftr-370	2523	4	fund	fund	NOUN
ftr-370	2523	5	,	,	PUNCT
ftr-370	2523	6	llc	llc	PROPN
ftr-370	2523	7	v.	v.	PROPN
ftr-370	2523	8	united	united	PROPN
ftr-370	2523	9	states	states	PROPN
ftr-370	2523	10	,	,	PUNCT
ftr-370	2523	11	472	472	NUM
ftr-370	2523	12	f.	f.	PROPN
ftr-370	2523	13	supp	supp	PROPN
ftr-370	2523	14	.	.	PUNCT
ftr-370	2524	1	2d	2d	NOUN
ftr-370	2524	2	885	885	NUM
ftr-370	2524	3	(	(	PUNCT
ftr-370	2524	4	e.d	e.d	PROPN
ftr-370	2524	5	.	.	PROPN
ftr-370	2524	6	tex	tex	PROPN
ftr-370	2524	7	.	.	PROPN
ftr-370	2524	8	1/31/07	1/31/07	NUM
ftr-370	2524	9	)	)	PUNCT
ftr-370	2524	10	,	,	PUNCT
ftr-370	2524	11	on	on	ADP
ftr-370	2524	12	appeal	appeal	NOUN
ftr-370	2524	13	to	to	ADP
ftr-370	2524	14	the	the	DET
ftr-370	2524	15	fifth	fifth	ADJ
ftr-370	2524	16	circuit	circuit	NOUN
ftr-370	2524	17	(	(	PUNCT
ftr-370	2524	18	9/19/07	9/19/07	NUM
ftr-370	2524	19	)	)	PUNCT
ftr-370	2524	20	.	.	PUNCT
ftr-370	2525	1	the	the	DET
ftr-370	2525	2	transactions	transaction	NOUN
ftr-370	2525	3	lacked	lack	VERB
ftr-370	2525	4	economic	economic	ADJ
ftr-370	2525	5	substance	substance	NOUN
ftr-370	2525	6	because	because	SCONJ
ftr-370	2525	7	the	the	DET
ftr-370	2525	8	loans	loan	NOUN
ftr-370	2525	9	would	would	AUX
ftr-370	2525	10	not	not	PART
ftr-370	2525	11	be	be	AUX
ftr-370	2525	12	used	use	VERB
ftr-370	2525	13	to	to	PART
ftr-370	2525	14	provide	provide	VERB
ftr-370	2525	15	leverage	leverage	NOUN
ftr-370	2525	16	for	for	ADP
ftr-370	2525	17	foreign	foreign	ADJ
ftr-370	2525	18	currency	currency	NOUN
ftr-370	2525	19	transactions	transaction	NOUN
ftr-370	2525	20	,	,	PUNCT
ftr-370	2525	21	but	but	CCONJ
ftr-370	2525	22	no	no	DET
ftr-370	2525	23	2009	2009	NUM
ftr-370	2525	24	]	]	PUNCT
ftr-370	2525	25	recent	recent	ADJ
ftr-370	2525	26	developments	development	NOUN
ftr-370	2525	27	in	in	ADP
ftr-370	2525	28	federal	federal	ADJ
ftr-370	2525	29	income	income	NOUN
ftr-370	2525	30	taxation	taxation	NOUN
ftr-370	2525	31	391	391	NUM
ftr-370	2525	32	penalties	penalty	NOUN
ftr-370	2525	33	were	be	AUX
ftr-370	2525	34	applicable	applicable	ADJ
ftr-370	2525	35	because	because	SCONJ
ftr-370	2525	36	taxpayers	taxpayer	NOUN
ftr-370	2525	37	passed	pass	VERB
ftr-370	2525	38	on	on	ADP
ftr-370	2525	39	a	a	DET
ftr-370	2525	40	1999	1999	NUM
ftr-370	2525	41	investment	investment	NOUN
ftr-370	2525	42	and	and	CCONJ
ftr-370	2525	43	they	they	PRON
ftr-370	2525	44	thought	think	VERB
ftr-370	2525	45	they	they	PRON
ftr-370	2525	46	were	be	AUX
ftr-370	2525	47	investing	invest	VERB
ftr-370	2525	48	in	in	ADP
ftr-370	2525	49	foreign	foreign	ADJ
ftr-370	2525	50	currencies	currency	NOUN
ftr-370	2525	51	and	and	CCONJ
ftr-370	2525	52	the	the	DET
ftr-370	2525	53	tax	tax	NOUN
ftr-370	2525	54	opinions	opinion	NOUN
ftr-370	2525	55	they	they	PRON
ftr-370	2525	56	received	receive	VERB
ftr-370	2525	57	that	that	PRON
ftr-370	2525	58	relied	rely	VERB
ftr-370	2525	59	on	on	ADP
ftr-370	2525	60	relevant	relevant	ADJ
ftr-370	2525	61	authorities	authority	NOUN
ftr-370	2525	62	set	set	VERB
ftr-370	2525	63	forth	forth	ADP
ftr-370	2525	64	in	in	ADP
ftr-370	2525	65	the	the	DET
ftr-370	2525	66	court	court	NOUN
ftr-370	2525	67	’s	’s	PART
ftr-370	2525	68	earlier	early	ADJ
ftr-370	2525	69	opinion	opinion	NOUN
ftr-370	2525	70	provided	provide	VERB
ftr-370	2525	71	“	"	PUNCT
ftr-370	2525	72	substantial	substantial	ADJ
ftr-370	2525	73	authority	authority	NOUN
ftr-370	2525	74	”	"	PUNCT
ftr-370	2525	75	for	for	ADP
ftr-370	2525	76	the	the	DET
ftr-370	2525	77	taxpayers	taxpayer	NOUN
ftr-370	2525	78	’	’	PART
ftr-370	2525	79	treatment	treatment	NOUN
ftr-370	2525	80	of	of	ADP
ftr-370	2525	81	their	their	PRON
ftr-370	2525	82	basis	basis	NOUN
ftr-370	2525	83	in	in	ADP
ftr-370	2525	84	their	their	PRON
ftr-370	2525	85	partnerships	partnership	NOUN
ftr-370	2525	86	.	.	PUNCT
ftr-370	2526	1	b.	b.	PROPN
ftr-370	2526	2	on	on	ADP
ftr-370	2526	3	government	government	NOUN
ftr-370	2526	4	motions	motion	NOUN
ftr-370	2526	5	,	,	PUNCT
ftr-370	2526	6	judge	judge	NOUN
ftr-370	2526	7	ward	ward	NOUN
ftr-370	2526	8	refuses	refuse	VERB
ftr-370	2526	9	to	to	PART
ftr-370	2526	10	vacate	vacate	VERB
ftr-370	2526	11	partial	partial	ADJ
ftr-370	2526	12	summary	summary	NOUN
ftr-370	2526	13	judgment	judgment	NOUN
ftr-370	2526	14	decision	decision	NOUN
ftr-370	2526	15	on	on	ADP
ftr-370	2526	16	the	the	DET
ftr-370	2526	17	retroactivity	retroactivity	NOUN
ftr-370	2526	18	of	of	ADP
ftr-370	2526	19	the	the	DET
ftr-370	2526	20	regulations	regulation	NOUN
ftr-370	2526	21	under	under	ADP
ftr-370	2526	22	§	§	PROPN
ftr-370	2526	23	752	752	NUM
ftr-370	2526	24	,	,	PUNCT
ftr-370	2526	25	and	and	CCONJ
ftr-370	2526	26	he	he	PRON
ftr-370	2526	27	permits	permit	VERB
ftr-370	2526	28	the	the	DET
ftr-370	2526	29	deduction	deduction	NOUN
ftr-370	2526	30	of	of	ADP
ftr-370	2526	31	operational	operational	ADJ
ftr-370	2526	32	expenses	expense	NOUN
ftr-370	2526	33	,	,	PUNCT
ftr-370	2526	34	despite	despite	SCONJ
ftr-370	2526	35	his	his	PRON
ftr-370	2526	36	earlier	early	ADV
ftr-370	2526	37	finding	find	VERB
ftr-370	2526	38	that	that	SCONJ
ftr-370	2526	39	the	the	DET
ftr-370	2526	40	transactions	transaction	NOUN
ftr-370	2526	41	lacked	lack	VERB
ftr-370	2526	42	economic	economic	ADJ
ftr-370	2526	43	substance	substance	NOUN
ftr-370	2526	44	,	,	PUNCT
ftr-370	2526	45	because	because	SCONJ
ftr-370	2526	46	the	the	DET
ftr-370	2526	47	taxpayers	taxpayer	NOUN
ftr-370	2526	48	had	have	VERB
ftr-370	2526	49	profit	profit	NOUN
ftr-370	2526	50	motives	motive	NOUN
ftr-370	2526	51	.	.	PUNCT
ftr-370	2527	1	klamath	klamath	PROPN
ftr-370	2527	2	strategic	strategic	PROPN
ftr-370	2527	3	investment	investment	NOUN
ftr-370	2527	4	fund	fund	NOUN
ftr-370	2527	5	,	,	PUNCT
ftr-370	2527	6	llc	llc	PROPN
ftr-370	2527	7	v.	v.	PROPN
ftr-370	2527	8	united	united	PROPN
ftr-370	2527	9	states	states	PROPN
ftr-370	2527	10	,	,	PUNCT
ftr-370	2527	11	99	99	NUM
ftr-370	2527	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2527	13	2007	2007	NUM
ftr-370	2527	14	-	-	SYM
ftr-370	2527	15	2001	2001	NUM
ftr-370	2527	16	(	(	PUNCT
ftr-370	2527	17	e.d	e.d	PROPN
ftr-370	2527	18	.	.	PROPN
ftr-370	2527	19	tex	tex	PROPN
ftr-370	2527	20	.	.	PROPN
ftr-370	2527	21	4/3/07	4/3/07	NUM
ftr-370	2527	22	)	)	PUNCT
ftr-370	2527	23	.	.	PUNCT
ftr-370	2528	1	first	first	ADV
ftr-370	2528	2	,	,	PUNCT
ftr-370	2528	3	judge	judge	NOUN
ftr-370	2528	4	ward	ward	PROPN
ftr-370	2528	5	held	hold	VERB
ftr-370	2528	6	that	that	SCONJ
ftr-370	2528	7	even	even	ADV
ftr-370	2528	8	though	though	SCONJ
ftr-370	2528	9	the	the	DET
ftr-370	2528	10	loans	loan	NOUN
ftr-370	2528	11	lacked	lack	VERB
ftr-370	2528	12	economic	economic	ADJ
ftr-370	2528	13	substance	substance	NOUN
ftr-370	2528	14	,	,	PUNCT
ftr-370	2528	15	they	they	PRON
ftr-370	2528	16	still	still	ADV
ftr-370	2528	17	existed	exist	VERB
ftr-370	2528	18	,	,	PUNCT
ftr-370	2528	19	and	and	CCONJ
ftr-370	2528	20	thus	thus	ADV
ftr-370	2528	21	the	the	DET
ftr-370	2528	22	partial	partial	ADJ
ftr-370	2528	23	summary	summary	NOUN
ftr-370	2528	24	judgment	judgment	NOUN
ftr-370	2528	25	on	on	ADP
ftr-370	2528	26	the	the	DET
ftr-370	2528	27	nonretroactivity	nonretroactivity	NOUN
ftr-370	2528	28	of	of	ADP
ftr-370	2528	29	the	the	DET
ftr-370	2528	30	regulations	regulation	NOUN
ftr-370	2528	31	under	under	ADP
ftr-370	2528	32	§	§	PROPN
ftr-370	2528	33	752	752	NUM
ftr-370	2528	34	was	be	AUX
ftr-370	2528	35	not	not	PART
ftr-370	2528	36	premised	premise	VERB
ftr-370	2528	37	on	on	ADP
ftr-370	2528	38	invalid	invalid	ADJ
ftr-370	2528	39	factual	factual	ADJ
ftr-370	2528	40	assumptions	assumption	NOUN
ftr-370	2528	41	.	.	PUNCT
ftr-370	2529	1	second	second	ADJ
ftr-370	2529	2	,	,	PUNCT
ftr-370	2529	3	he	he	PRON
ftr-370	2529	4	held	hold	VERB
ftr-370	2529	5	that	that	SCONJ
ftr-370	2529	6	the	the	DET
ftr-370	2529	7	existence	existence	NOUN
ftr-370	2529	8	of	of	ADP
ftr-370	2529	9	profit	profit	NOUN
ftr-370	2529	10	motive	motive	NOUN
ftr-370	2529	11	for	for	ADP
ftr-370	2529	12	deduction	deduction	NOUN
ftr-370	2529	13	of	of	ADP
ftr-370	2529	14	operational	operational	ADJ
ftr-370	2529	15	expenses	expense	NOUN
ftr-370	2529	16	was	be	AUX
ftr-370	2529	17	based	base	VERB
ftr-370	2529	18	on	on	ADP
ftr-370	2529	19	the	the	DET
ftr-370	2529	20	purposes	purpose	NOUN
ftr-370	2529	21	of	of	ADP
ftr-370	2529	22	nix	nix	PROPN
ftr-370	2529	23	and	and	CCONJ
ftr-370	2529	24	patterson	patterson	PROPN
ftr-370	2529	25	–	–	PUNCT
ftr-370	2529	26	and	and	CCONJ
ftr-370	2529	27	not	not	PART
ftr-370	2529	28	on	on	ADP
ftr-370	2529	29	the	the	DET
ftr-370	2529	30	motives	motive	NOUN
ftr-370	2529	31	of	of	ADP
ftr-370	2529	32	presidio	presidio	NOUN
ftr-370	2529	33	,	,	PUNCT
ftr-370	2529	34	the	the	DET
ftr-370	2529	35	managing	manage	VERB
ftr-370	2529	36	partner	partner	NOUN
ftr-370	2529	37	of	of	ADP
ftr-370	2529	38	the	the	DET
ftr-370	2529	39	partnership	partnership	NOUN
ftr-370	2529	40	.	.	PUNCT
ftr-370	2530	1	4	4	X
ftr-370	2530	2	.	.	NUM
ftr-370	2530	3	cemco	cemco	PROPN
ftr-370	2530	4	.	.	PUNCT
ftr-370	2531	1	there	there	PRON
ftr-370	2531	2	is	be	VERB
ftr-370	2531	3	a	a	DET
ftr-370	2531	4	partnership	partnership	NOUN
ftr-370	2531	5	liability	liability	NOUN
ftr-370	2531	6	in	in	ADP
ftr-370	2531	7	a	a	DET
ftr-370	2531	8	short	short	ADJ
ftr-370	2531	9	sale	sale	NOUN
ftr-370	2531	10	:	:	PUNCT
ftr-370	2531	11	another	another	DET
ftr-370	2531	12	shelter	shelter	NOUN
ftr-370	2531	13	falls	fall	VERB
ftr-370	2531	14	on	on	ADP
ftr-370	2531	15	summary	summary	NOUN
ftr-370	2531	16	judgment	judgment	NOUN
ftr-370	2531	17	for	for	ADP
ftr-370	2531	18	the	the	DET
ftr-370	2531	19	irs	irs	PROPN
ftr-370	2531	20	with	with	ADP
ftr-370	2531	21	penalties	penalty	NOUN
ftr-370	2531	22	,	,	PUNCT
ftr-370	2531	23	and	and	CCONJ
ftr-370	2531	24	a	a	DET
ftr-370	2531	25	fpaa	fpaa	NOUN
ftr-370	2531	26	to	to	ADP
ftr-370	2531	27	one	one	NUM
ftr-370	2531	28	is	be	AUX
ftr-370	2531	29	as	as	ADV
ftr-370	2531	30	good	good	ADJ
ftr-370	2531	31	as	as	ADP
ftr-370	2531	32	an	an	DET
ftr-370	2531	33	fpaa	fpaa	NOUN
ftr-370	2531	34	to	to	ADP
ftr-370	2531	35	the	the	DET
ftr-370	2531	36	other	other	ADJ
ftr-370	2531	37	.	.	PUNCT
ftr-370	2532	1	this	this	DET
ftr-370	2532	2	case	case	NOUN
ftr-370	2532	3	differs	differ	VERB
ftr-370	2532	4	from	from	ADP
ftr-370	2532	5	klamath	klamath	NOUN
ftr-370	2532	6	because	because	SCONJ
ftr-370	2532	7	the	the	DET
ftr-370	2532	8	transaction	transaction	NOUN
ftr-370	2532	9	was	be	AUX
ftr-370	2532	10	entered	enter	VERB
ftr-370	2532	11	into	into	ADP
ftr-370	2532	12	following	follow	VERB
ftr-370	2532	13	the	the	DET
ftr-370	2532	14	8/11/00	8/11/00	NUM
ftr-370	2532	15	release	release	NOUN
ftr-370	2532	16	of	of	ADP
ftr-370	2532	17	notice	notice	NOUN
ftr-370	2532	18	2000	2000	NUM
ftr-370	2532	19	-	-	SYM
ftr-370	2532	20	44	44	NUM
ftr-370	2532	21	(	(	PUNCT
ftr-370	2532	22	which	which	PRON
ftr-370	2532	23	made	make	VERB
ftr-370	2532	24	it	it	PRON
ftr-370	2532	25	a	a	DET
ftr-370	2532	26	listed	list	VERB
ftr-370	2532	27	transaction	transaction	NOUN
ftr-370	2532	28	)	)	PUNCT
ftr-370	2532	29	.	.	PUNCT
ftr-370	2533	1	cemco	cemco	PROPN
ftr-370	2533	2	investors	investors	PROPN
ftr-370	2533	3	,	,	PUNCT
ftr-370	2533	4	llc	llc	PROPN
ftr-370	2533	5	v.	v.	PROPN
ftr-370	2533	6	united	united	PROPN
ftr-370	2533	7	states	states	PROPN
ftr-370	2533	8	,	,	PUNCT
ftr-370	2533	9	99	99	NUM
ftr-370	2533	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2533	11	2007	2007	NUM
ftr-370	2533	12	-	-	SYM
ftr-370	2533	13	1882	1882	NUM
ftr-370	2533	14	(	(	PUNCT
ftr-370	2533	15	n.d	n.d	PROPN
ftr-370	2533	16	.	.	PROPN
ftr-370	2533	17	ill	ill	PROPN
ftr-370	2533	18	.	.	PUNCT
ftr-370	2533	19	3/27/07	3/27/07	NUM
ftr-370	2533	20	)	)	PUNCT
ftr-370	2533	21	,	,	PUNCT
ftr-370	2533	22	aff’d	aff’d	VERB
ftr-370	2533	23	,	,	PUNCT
ftr-370	2533	24	515	515	NUM
ftr-370	2533	25	f.3d	f.3d	NUM
ftr-370	2533	26	749	749	NUM
ftr-370	2533	27	(	(	PUNCT
ftr-370	2533	28	7th	7th	ADJ
ftr-370	2533	29	cir	cir	NOUN
ftr-370	2533	30	.	.	PUNCT
ftr-370	2533	31	2/7/08	2/7/08	NUM
ftr-370	2533	32	)	)	PUNCT
ftr-370	2533	33	.	.	PUNCT
ftr-370	2533	34	,	,	PUNCT
ftr-370	2533	35	cert	cert	PROPN
ftr-370	2533	36	.	.	PUNCT
ftr-370	2533	37	denied	deny	VERB
ftr-370	2533	38	,	,	PUNCT
ftr-370	2533	39	129	129	NUM
ftr-370	2533	40	s.ct	s.ct	NOUN
ftr-370	2533	41	.	.	PROPN
ftr-370	2534	1	131	131	NUM
ftr-370	2534	2	(	(	PUNCT
ftr-370	2534	3	10/6/08	10/6/08	NUM
ftr-370	2534	4	)	)	PUNCT
ftr-370	2534	5	.	.	PUNCT
ftr-370	2535	1	in	in	ADP
ftr-370	2535	2	this	this	DET
ftr-370	2535	3	tax	tax	NOUN
ftr-370	2535	4	shelter	shelter	NOUN
ftr-370	2535	5	scheme	scheme	NOUN
ftr-370	2535	6	,	,	PUNCT
ftr-370	2535	7	cemco	cemco	ADJ
ftr-370	2535	8	investment	investment	NOUN
ftr-370	2535	9	trust	trust	NOUN
ftr-370	2535	10	(	(	PUNCT
ftr-370	2535	11	cit	cit	PROPN
ftr-370	2535	12	)	)	PUNCT
ftr-370	2535	13	,	,	PUNCT
ftr-370	2535	14	a	a	DET
ftr-370	2535	15	grantor	grantor	NOUN
ftr-370	2535	16	trust	trust	NOUN
ftr-370	2535	17	,	,	PUNCT
ftr-370	2535	18	entered	enter	VERB
ftr-370	2535	19	into	into	ADP
ftr-370	2535	20	two	two	NUM
ftr-370	2535	21	foreign	foreign	ADJ
ftr-370	2535	22	exchange	exchange	NOUN
ftr-370	2535	23	digital	digital	ADJ
ftr-370	2535	24	option	option	NOUN
ftr-370	2535	25	transactions	transaction	NOUN
ftr-370	2535	26	on	on	ADP
ftr-370	2535	27	december	december	PROPN
ftr-370	2535	28	2	2	NUM
ftr-370	2535	29	,	,	PUNCT
ftr-370	2535	30	2000	2000	NUM
ftr-370	2535	31	,	,	PUNCT
ftr-370	2535	32	with	with	ADP
ftr-370	2535	33	deutsche	deutsche	PROPN
ftr-370	2535	34	bank	bank	PROPN
ftr-370	2535	35	.	.	PUNCT
ftr-370	2536	1	cit	cit	PROPN
ftr-370	2536	2	simultaneously	simultaneously	ADV
ftr-370	2536	3	purchased	purchase	VERB
ftr-370	2536	4	a	a	DET
ftr-370	2536	5	$	$	SYM
ftr-370	2536	6	3.6	3.6	NUM
ftr-370	2536	7	million	million	NUM
ftr-370	2536	8	digital	digital	ADJ
ftr-370	2536	9	foreign	foreign	ADJ
ftr-370	2536	10	currency	currency	NOUN
ftr-370	2536	11	option	option	NOUN
ftr-370	2536	12	(	(	PUNCT
ftr-370	2536	13	the	the	DET
ftr-370	2536	14	long	long	ADJ
ftr-370	2536	15	position	position	NOUN
ftr-370	2536	16	)	)	PUNCT
ftr-370	2536	17	and	and	CCONJ
ftr-370	2536	18	sold	sell	VERB
ftr-370	2536	19	a	a	DET
ftr-370	2536	20	digital	digital	ADJ
ftr-370	2536	21	foreign	foreign	ADJ
ftr-370	2536	22	currency	currency	NOUN
ftr-370	2536	23	option	option	NOUN
ftr-370	2536	24	for	for	ADP
ftr-370	2536	25	$	$	SYM
ftr-370	2536	26	3.564	3.564	NUM
ftr-370	2536	27	million	million	NUM
ftr-370	2536	28	(	(	PUNCT
ftr-370	2536	29	the	the	DET
ftr-370	2536	30	short	short	ADJ
ftr-370	2536	31	position	position	NOUN
ftr-370	2536	32	)	)	PUNCT
ftr-370	2536	33	.	.	PUNCT
ftr-370	2537	1	on	on	ADP
ftr-370	2537	2	the	the	DET
ftr-370	2537	3	following	following	ADJ
ftr-370	2537	4	day	day	NOUN
ftr-370	2537	5	cit	cit	PROPN
ftr-370	2537	6	assigned	assign	VERB
ftr-370	2537	7	the	the	DET
ftr-370	2537	8	options	option	NOUN
ftr-370	2537	9	to	to	PART
ftr-370	2537	10	cemco	cemco	VERB
ftr-370	2537	11	investment	investment	NOUN
ftr-370	2537	12	partners	partner	NOUN
ftr-370	2537	13	(	(	PUNCT
ftr-370	2537	14	cip	cip	PROPN
ftr-370	2537	15	)	)	PUNCT
ftr-370	2537	16	,	,	PUNCT
ftr-370	2537	17	a	a	DET
ftr-370	2537	18	general	general	ADJ
ftr-370	2537	19	partnership	partnership	NOUN
ftr-370	2537	20	.	.	PUNCT
ftr-370	2538	1	a	a	DET
ftr-370	2538	2	few	few	ADJ
ftr-370	2538	3	days	day	NOUN
ftr-370	2538	4	later	later	ADV
ftr-370	2538	5	,	,	PUNCT
ftr-370	2538	6	cip	cip	PROPN
ftr-370	2538	7	purchased	purchase	VERB
ftr-370	2538	8	€	€	SYM
ftr-370	2538	9	55,947	55,947	NUM
ftr-370	2538	10	for	for	ADP
ftr-370	2538	11	$	$	SYM
ftr-370	2538	12	50,000	50,000	NUM
ftr-370	2538	13	.	.	PUNCT
ftr-370	2539	1	cip	cip	PROPN
ftr-370	2539	2	then	then	ADV
ftr-370	2539	3	entered	enter	VERB
ftr-370	2539	4	into	into	ADP
ftr-370	2539	5	a	a	DET
ftr-370	2539	6	termination	termination	NOUN
ftr-370	2539	7	agreement	agreement	NOUN
ftr-370	2539	8	with	with	ADP
ftr-370	2539	9	respect	respect	NOUN
ftr-370	2539	10	to	to	ADP
ftr-370	2539	11	both	both	PRON
ftr-370	2539	12	of	of	ADP
ftr-370	2539	13	the	the	DET
ftr-370	2539	14	option	option	NOUN
ftr-370	2539	15	contracts	contract	NOUN
ftr-370	2539	16	.	.	PUNCT
ftr-370	2540	1	on	on	ADP
ftr-370	2540	2	december	december	PROPN
ftr-370	2540	3	21	21	NUM
ftr-370	2540	4	,	,	PUNCT
ftr-370	2540	5	cip	cip	PROPN
ftr-370	2540	6	was	be	AUX
ftr-370	2540	7	liquidated	liquidate	VERB
ftr-370	2540	8	with	with	ADP
ftr-370	2540	9	a	a	DET
ftr-370	2540	10	transfer	transfer	NOUN
ftr-370	2540	11	of	of	ADP
ftr-370	2540	12	the	the	DET
ftr-370	2540	13	€	€	SYM
ftr-370	2540	14	55,947	55,947	NUM
ftr-370	2540	15	and	and	CCONJ
ftr-370	2540	16	$	$	SYM
ftr-370	2540	17	45,847	45,847	NUM
ftr-370	2540	18	to	to	ADP
ftr-370	2540	19	cit	cit	PROPN
ftr-370	2540	20	.	.	PUNCT
ftr-370	2541	1	the	the	DET
ftr-370	2541	2	transfer	transfer	NOUN
ftr-370	2541	3	occurred	occur	VERB
ftr-370	2541	4	by	by	ADP
ftr-370	2541	5	moving	move	VERB
ftr-370	2541	6	assets	asset	NOUN
ftr-370	2541	7	from	from	ADP
ftr-370	2541	8	cip	cip	NOUN
ftr-370	2541	9	’s	’s	PART
ftr-370	2541	10	account	account	NOUN
ftr-370	2541	11	at	at	ADP
ftr-370	2541	12	deutsche	deutsche	PROPN
ftr-370	2541	13	bank	bank	PROPN
ftr-370	2541	14	to	to	ADP
ftr-370	2541	15	cit	cit	PROPN
ftr-370	2541	16	’s	’s	PART
ftr-370	2541	17	account	account	NOUN
ftr-370	2541	18	.	.	PUNCT
ftr-370	2542	1	on	on	ADP
ftr-370	2542	2	december	december	PROPN
ftr-370	2542	3	26	26	NUM
ftr-370	2542	4	,	,	PUNCT
ftr-370	2542	5	cit	cit	PROPN
ftr-370	2542	6	transferred	transfer	VERB
ftr-370	2542	7	the	the	DET
ftr-370	2542	8	euros	euro	NOUN
ftr-370	2542	9	to	to	PART
ftr-370	2542	10	cemco	cemco	PROPN
ftr-370	2542	11	llc	llc	PROPN
ftr-370	2542	12	.	.	PUNCT
ftr-370	2543	1	on	on	ADP
ftr-370	2543	2	december	december	PROPN
ftr-370	2543	3	29	29	NUM
ftr-370	2543	4	,	,	PUNCT
ftr-370	2543	5	cemco	cemco	PROPN
ftr-370	2543	6	sold	sell	VERB
ftr-370	2543	7	the	the	DET
ftr-370	2543	8	majority	majority	NOUN
ftr-370	2543	9	of	of	ADP
ftr-370	2543	10	the	the	DET
ftr-370	2543	11	euros	euro	NOUN
ftr-370	2543	12	for	for	ADP
ftr-370	2543	13	$	$	SYM
ftr-370	2543	14	51,324	51,324	NUM
ftr-370	2543	15	(	(	PUNCT
ftr-370	2543	16	a	a	DET
ftr-370	2543	17	non	non	ADJ
ftr-370	2543	18	-	-	ADJ
ftr-370	2543	19	functional	functional	ADJ
ftr-370	2543	20	currency	currency	NOUN
ftr-370	2543	21	treated	treat	VERB
ftr-370	2543	22	as	as	ADP
ftr-370	2543	23	property	property	NOUN
ftr-370	2543	24	)	)	PUNCT
ftr-370	2543	25	.	.	PUNCT
ftr-370	2544	1	cemco	cemco	PROPN
ftr-370	2544	2	and	and	CCONJ
ftr-370	2544	3	cip	cip	PROPN
ftr-370	2544	4	consisted	consist	VERB
ftr-370	2544	5	of	of	ADP
ftr-370	2544	6	two	two	NUM
ftr-370	2544	7	partners	partner	NOUN
ftr-370	2544	8	,	,	PUNCT
ftr-370	2544	9	steven	steven	PROPN
ftr-370	2544	10	kaplan	kaplan	PROPN
ftr-370	2544	11	and	and	CCONJ
ftr-370	2544	12	forest	forest	NOUN
ftr-370	2544	13	charter	charter	NOUN
ftr-370	2544	14	holdings	holding	NOUN
ftr-370	2544	15	,	,	PUNCT
ftr-370	2544	16	ltd	ltd	PROPN
ftr-370	2544	17	.	.	PROPN
ftr-370	2544	18	forest	forest	PROPN
ftr-370	2544	19	was	be	AUX
ftr-370	2544	20	a	a	DET
ftr-370	2544	21	shell	shell	ADJ
ftr-370	2544	22	company	company	NOUN
ftr-370	2544	23	to	to	PART
ftr-370	2544	24	orchestrate	orchestrate	VERB
ftr-370	2544	25	the	the	DET
ftr-370	2544	26	transactions	transaction	NOUN
ftr-370	2544	27	.	.	PUNCT
ftr-370	2545	1	forest	forest	NOUN
ftr-370	2545	2	’s	’s	PART
ftr-370	2545	3	sole	sole	ADJ
ftr-370	2545	4	shareholder	shareholder	NOUN
ftr-370	2545	5	and	and	CCONJ
ftr-370	2545	6	president	president	NOUN
ftr-370	2545	7	,	,	PUNCT
ftr-370	2545	8	paul	paul	PROPN
ftr-370	2545	9	daugerdas	daugerdas	PROPN
ftr-370	2545	10	,	,	PUNCT
ftr-370	2545	11	was	be	AUX
ftr-370	2545	12	the	the	DET
ftr-370	2545	13	trustee	trustee	NOUN
ftr-370	2545	14	of	of	ADP
ftr-370	2545	15	cit	cit	PROPN
ftr-370	2545	16	.	.	PROPN
ftr-370	2545	17	kaplin	kaplin	PROPN
ftr-370	2545	18	and	and	CCONJ
ftr-370	2545	19	forest	forest	PROPN
ftr-370	2545	20	were	be	AUX
ftr-370	2545	21	the	the	DET
ftr-370	2545	22	cit	cit	PROPN
ftr-370	2545	23	beneficiaries	beneficiary	NOUN
ftr-370	2545	24	.	.	PUNCT
ftr-370	2546	1	392	392	NUM
ftr-370	2546	2	florida	florida	PROPN
ftr-370	2546	3	tax	tax	NOUN
ftr-370	2546	4	review	review	NOUN
ftr-370	2546	5	[	[	X
ftr-370	2546	6	vol	vol	NOUN
ftr-370	2546	7	.	.	PUNCT
ftr-370	2547	1	9	9	NUM
ftr-370	2547	2	:	:	SYM
ftr-370	2547	3	si	si	PROPN
ftr-370	2547	4	•	•	NUM
ftr-370	2547	5	cemco	cemco	NOUN
ftr-370	2547	6	claimed	claim	VERB
ftr-370	2547	7	a	a	DET
ftr-370	2547	8	$	$	SYM
ftr-370	2547	9	3.53	3.53	NUM
ftr-370	2547	10	million	million	NUM
ftr-370	2547	11	loss	loss	NOUN
ftr-370	2547	12	on	on	ADP
ftr-370	2547	13	the	the	DET
ftr-370	2547	14	sale	sale	NOUN
ftr-370	2547	15	of	of	ADP
ftr-370	2547	16	the	the	DET
ftr-370	2547	17	euros	euro	NOUN
ftr-370	2547	18	.	.	PUNCT
ftr-370	2548	1	cip	cip	PROPN
ftr-370	2548	2	claimed	claim	VERB
ftr-370	2548	3	a	a	DET
ftr-370	2548	4	$	$	SYM
ftr-370	2548	5	3.6	3.6	NUM
ftr-370	2548	6	million	million	NUM
ftr-370	2548	7	basis	basis	NOUN
ftr-370	2548	8	in	in	ADP
ftr-370	2548	9	the	the	DET
ftr-370	2548	10	long	long	ADJ
ftr-370	2548	11	currency	currency	NOUN
ftr-370	2548	12	position	position	NOUN
ftr-370	2548	13	,	,	PUNCT
ftr-370	2548	14	and	and	CCONJ
ftr-370	2548	15	that	that	SCONJ
ftr-370	2548	16	the	the	DET
ftr-370	2548	17	contingent	contingent	ADJ
ftr-370	2548	18	obligation	obligation	NOUN
ftr-370	2548	19	of	of	ADP
ftr-370	2548	20	the	the	DET
ftr-370	2548	21	short	short	ADJ
ftr-370	2548	22	position	position	NOUN
ftr-370	2548	23	is	be	AUX
ftr-370	2548	24	not	not	PART
ftr-370	2548	25	treated	treat	VERB
ftr-370	2548	26	as	as	ADP
ftr-370	2548	27	a	a	DET
ftr-370	2548	28	liability	liability	NOUN
ftr-370	2548	29	for	for	ADP
ftr-370	2548	30	§	§	PROPN
ftr-370	2548	31	752	752	NUM
ftr-370	2548	32	purposes	purpose	NOUN
ftr-370	2548	33	,	,	PUNCT
ftr-370	2548	34	which	which	PRON
ftr-370	2548	35	would	would	AUX
ftr-370	2548	36	otherwise	otherwise	ADV
ftr-370	2548	37	have	have	AUX
ftr-370	2548	38	reduced	reduce	VERB
ftr-370	2548	39	basis	basis	NOUN
ftr-370	2548	40	on	on	ADP
ftr-370	2548	41	termination	termination	NOUN
ftr-370	2548	42	of	of	ADP
ftr-370	2548	43	the	the	DET
ftr-370	2548	44	contracts	contract	NOUN
ftr-370	2548	45	.	.	PUNCT
ftr-370	2549	1	(	(	PUNCT
ftr-370	2549	2	see	see	VERB
ftr-370	2549	3	helmer	helmer	NOUN
ftr-370	2549	4	v.	v.	ADP
ftr-370	2549	5	commissioner	commissioner	PROPN
ftr-370	2549	6	,	,	PUNCT
ftr-370	2549	7	t.c	t.c	PROPN
ftr-370	2549	8	.	.	PROPN
ftr-370	2549	9	memo	memo	NOUN
ftr-370	2549	10	.	.	PUNCT
ftr-370	2550	1	1975160	1975160	NUM
ftr-370	2550	2	.	.	PUNCT
ftr-370	2550	3	)	)	PUNCT
ftr-370	2550	4	cemco	cemco	PROPN
ftr-370	2550	5	asserted	assert	VERB
ftr-370	2550	6	that	that	SCONJ
ftr-370	2550	7	while	while	SCONJ
ftr-370	2550	8	cip	cip	PROPN
ftr-370	2550	9	had	have	VERB
ftr-370	2550	10	a	a	DET
ftr-370	2550	11	total	total	ADJ
ftr-370	2550	12	tax	tax	NOUN
ftr-370	2550	13	basis	basis	NOUN
ftr-370	2550	14	of	of	ADP
ftr-370	2550	15	$	$	SYM
ftr-370	2550	16	3.6	3.6	NUM
ftr-370	2550	17	million	million	NUM
ftr-370	2550	18	,	,	PUNCT
ftr-370	2550	19	its	its	PRON
ftr-370	2550	20	only	only	ADJ
ftr-370	2550	21	assets	asset	NOUN
ftr-370	2550	22	were	be	AUX
ftr-370	2550	23	the	the	DET
ftr-370	2550	24	euros	euro	NOUN
ftr-370	2550	25	and	and	CCONJ
ftr-370	2550	26	cash	cash	NOUN
ftr-370	2550	27	in	in	ADP
ftr-370	2550	28	its	its	PRON
ftr-370	2550	29	possession	possession	NOUN
ftr-370	2550	30	.	.	PUNCT
ftr-370	2551	1	thus	thus	ADV
ftr-370	2551	2	,	,	PUNCT
ftr-370	2551	3	the	the	DET
ftr-370	2551	4	basis	basis	NOUN
ftr-370	2551	5	of	of	ADP
ftr-370	2551	6	the	the	DET
ftr-370	2551	7	euros	euro	NOUN
ftr-370	2551	8	distributed	distribute	VERB
ftr-370	2551	9	in	in	ADP
ftr-370	2551	10	liquidation	liquidation	NOUN
ftr-370	2551	11	would	would	AUX
ftr-370	2551	12	be	be	AUX
ftr-370	2551	13	$	$	SYM
ftr-370	2551	14	3.6	3.6	NUM
ftr-370	2551	15	million	million	NUM
ftr-370	2551	16	less	less	ADJ
ftr-370	2551	17	the	the	DET
ftr-370	2551	18	$	$	SYM
ftr-370	2551	19	47,847	47,847	NUM
ftr-370	2551	20	cash	cash	NOUN
ftr-370	2551	21	,	,	PUNCT
ftr-370	2551	22	producing	produce	VERB
ftr-370	2551	23	a	a	DET
ftr-370	2551	24	loss	loss	NOUN
ftr-370	2551	25	on	on	ADP
ftr-370	2551	26	the	the	DET
ftr-370	2551	27	sale	sale	NOUN
ftr-370	2551	28	of	of	ADP
ftr-370	2551	29	euros	euro	NOUN
ftr-370	2551	30	.	.	PUNCT
ftr-370	2552	1	the	the	DET
ftr-370	2552	2	district	district	NOUN
ftr-370	2552	3	court	court	NOUN
ftr-370	2552	4	held	hold	VERB
ftr-370	2552	5	that	that	DET
ftr-370	2552	6	notice	notice	NOUN
ftr-370	2552	7	2000	2000	NUM
ftr-370	2552	8	-	-	SYM
ftr-370	2552	9	44	44	NUM
ftr-370	2552	10	,	,	PUNCT
ftr-370	2552	11	2000	2000	NUM
ftr-370	2552	12	-	-	SYM
ftr-370	2552	13	2	2	NUM
ftr-370	2552	14	c.b	c.b	PROPN
ftr-370	2552	15	.	.	PROPN
ftr-370	2552	16	255	255	NUM
ftr-370	2552	17	,	,	PUNCT
ftr-370	2552	18	which	which	PRON
ftr-370	2552	19	was	be	AUX
ftr-370	2552	20	issued	issue	VERB
ftr-370	2552	21	on	on	ADP
ftr-370	2552	22	9/5/00	9/5/00	NUM
ftr-370	2552	23	[	[	X
ftr-370	2552	24	predating	predate	VERB
ftr-370	2552	25	the	the	DET
ftr-370	2552	26	transaction	transaction	NOUN
ftr-370	2552	27	]	]	PUNCT
ftr-370	2552	28	,	,	PUNCT
ftr-370	2552	29	and	and	CCONJ
ftr-370	2552	30	reg	reg	NOUN
ftr-370	2552	31	.	.	PUNCT
ftr-370	2553	1	§	§	PROPN
ftr-370	2553	2	1.7521(a)(4)(ii	1.7521(a)(4)(ii	NUM
ftr-370	2553	3	)	)	PUNCT
ftr-370	2553	4	,	,	PUNCT
ftr-370	2553	5	issued	issue	VERB
ftr-370	2553	6	in	in	ADP
ftr-370	2553	7	june	june	PROPN
ftr-370	2553	8	2003	2003	NUM
ftr-370	2553	9	,	,	PUNCT
ftr-370	2553	10	established	establish	VERB
ftr-370	2553	11	that	that	SCONJ
ftr-370	2553	12	the	the	DET
ftr-370	2553	13	contingent	contingent	ADJ
ftr-370	2553	14	obligation	obligation	NOUN
ftr-370	2553	15	represented	represent	VERB
ftr-370	2553	16	by	by	ADP
ftr-370	2553	17	the	the	DET
ftr-370	2553	18	short	short	ADJ
ftr-370	2553	19	sale	sale	NOUN
ftr-370	2553	20	would	would	AUX
ftr-370	2553	21	be	be	AUX
ftr-370	2553	22	treated	treat	VERB
ftr-370	2553	23	as	as	ADP
ftr-370	2553	24	a	a	DET
ftr-370	2553	25	liability	liability	NOUN
ftr-370	2553	26	to	to	PART
ftr-370	2553	27	prevent	prevent	VERB
ftr-370	2553	28	the	the	DET
ftr-370	2553	29	creation	creation	NOUN
ftr-370	2553	30	of	of	ADP
ftr-370	2553	31	artificial	artificial	ADJ
ftr-370	2553	32	basis	basis	NOUN
ftr-370	2553	33	in	in	ADP
ftr-370	2553	34	transactions	transaction	NOUN
ftr-370	2553	35	designed	design	VERB
ftr-370	2553	36	to	to	PART
ftr-370	2553	37	create	create	VERB
ftr-370	2553	38	artificial	artificial	ADJ
ftr-370	2553	39	tax	tax	NOUN
ftr-370	2553	40	losses	loss	NOUN
ftr-370	2553	41	by	by	ADP
ftr-370	2553	42	overstating	overstate	VERB
ftr-370	2553	43	basis	basis	NOUN
ftr-370	2553	44	.	.	PUNCT
ftr-370	2554	1	thus	thus	ADV
ftr-370	2554	2	,	,	PUNCT
ftr-370	2554	3	cemco	cemco	PROPN
ftr-370	2554	4	’s	’s	PART
ftr-370	2554	5	losses	loss	NOUN
ftr-370	2554	6	were	be	AUX
ftr-370	2554	7	disallowed	disallow	VERB
ftr-370	2554	8	.	.	PUNCT
ftr-370	2555	1	•	•	NUM
ftr-370	2555	2	cemco	cemco	PROPN
ftr-370	2555	3	’s	’s	PART
ftr-370	2555	4	major	major	ADJ
ftr-370	2555	5	claim	claim	NOUN
ftr-370	2555	6	was	be	AUX
ftr-370	2555	7	that	that	SCONJ
ftr-370	2555	8	that	that	SCONJ
ftr-370	2555	9	the	the	DET
ftr-370	2555	10	fppa	fppa	NOUN
ftr-370	2555	11	should	should	AUX
ftr-370	2555	12	have	have	AUX
ftr-370	2555	13	been	be	AUX
ftr-370	2555	14	issued	issue	VERB
ftr-370	2555	15	to	to	ADP
ftr-370	2555	16	cip	cip	PROPN
ftr-370	2555	17	,	,	PUNCT
ftr-370	2555	18	which	which	PRON
ftr-370	2555	19	was	be	AUX
ftr-370	2555	20	the	the	DET
ftr-370	2555	21	partnership	partnership	NOUN
ftr-370	2555	22	that	that	PRON
ftr-370	2555	23	executed	execute	VERB
ftr-370	2555	24	the	the	DET
ftr-370	2555	25	transactions	transaction	NOUN
ftr-370	2555	26	and	and	CCONJ
ftr-370	2555	27	thereby	thereby	ADV
ftr-370	2555	28	generated	generate	VERB
ftr-370	2555	29	the	the	DET
ftr-370	2555	30	basis	basis	NOUN
ftr-370	2555	31	figure	figure	NOUN
ftr-370	2555	32	with	with	ADP
ftr-370	2555	33	respect	respect	NOUN
ftr-370	2555	34	to	to	ADP
ftr-370	2555	35	property	property	NOUN
ftr-370	2555	36	distributed	distribute	VERB
ftr-370	2555	37	to	to	ADP
ftr-370	2555	38	cemco	cemco	PROPN
ftr-370	2555	39	.	.	PUNCT
ftr-370	2556	1	agreeing	agree	VERB
ftr-370	2556	2	with	with	ADP
ftr-370	2556	3	the	the	DET
ftr-370	2556	4	government	government	NOUN
ftr-370	2556	5	,	,	PUNCT
ftr-370	2556	6	the	the	DET
ftr-370	2556	7	district	district	NOUN
ftr-370	2556	8	court	court	NOUN
ftr-370	2556	9	held	hold	VERB
ftr-370	2556	10	that	that	SCONJ
ftr-370	2556	11	,	,	PUNCT
ftr-370	2556	12	although	although	SCONJ
ftr-370	2556	13	the	the	DET
ftr-370	2556	14	basis	basis	NOUN
ftr-370	2556	15	of	of	ADP
ftr-370	2556	16	the	the	DET
ftr-370	2556	17	euros	euro	NOUN
ftr-370	2556	18	was	be	AUX
ftr-370	2556	19	a	a	DET
ftr-370	2556	20	partnership	partnership	NOUN
ftr-370	2556	21	item	item	NOUN
ftr-370	2556	22	of	of	ADP
ftr-370	2556	23	cip	cip	PROPN
ftr-370	2556	24	,	,	PUNCT
ftr-370	2556	25	cemco	cemco	PROPN
ftr-370	2556	26	was	be	AUX
ftr-370	2556	27	also	also	ADV
ftr-370	2556	28	required	require	VERB
ftr-370	2556	29	to	to	PART
ftr-370	2556	30	correctly	correctly	ADV
ftr-370	2556	31	determine	determine	VERB
ftr-370	2556	32	the	the	DET
ftr-370	2556	33	basis	basis	NOUN
ftr-370	2556	34	of	of	ADP
ftr-370	2556	35	the	the	DET
ftr-370	2556	36	euros	euro	NOUN
ftr-370	2556	37	contributed	contribute	VERB
ftr-370	2556	38	to	to	ADP
ftr-370	2556	39	it	it	PRON
ftr-370	2556	40	and	and	CCONJ
ftr-370	2556	41	could	could	AUX
ftr-370	2556	42	not	not	PART
ftr-370	2556	43	merely	merely	ADV
ftr-370	2556	44	carry	carry	VERB
ftr-370	2556	45	over	over	ADP
ftr-370	2556	46	the	the	DET
ftr-370	2556	47	basis	basis	NOUN
ftr-370	2556	48	as	as	SCONJ
ftr-370	2556	49	determined	determine	VERB
ftr-370	2556	50	by	by	ADP
ftr-370	2556	51	either	either	CCONJ
ftr-370	2556	52	cit	cit	PROPN
ftr-370	2556	53	or	or	CCONJ
ftr-370	2556	54	cip	cip	NOUN
ftr-370	2556	55	.	.	PUNCT
ftr-370	2557	1	thus	thus	ADV
ftr-370	2557	2	,	,	PUNCT
ftr-370	2557	3	the	the	DET
ftr-370	2557	4	fpaa	fpaa	NOUN
ftr-370	2557	5	issued	issue	VERB
ftr-370	2557	6	to	to	ADP
ftr-370	2557	7	cemco	cemco	PROPN
ftr-370	2557	8	was	be	AUX
ftr-370	2557	9	not	not	PART
ftr-370	2557	10	premised	premise	VERB
ftr-370	2557	11	on	on	ADP
ftr-370	2557	12	cip	cip	NOUN
ftr-370	2557	13	’s	’s	PART
ftr-370	2557	14	errors	error	NOUN
ftr-370	2557	15	.	.	PUNCT
ftr-370	2558	1	•	•	NUM
ftr-370	2558	2	the	the	DET
ftr-370	2558	3	summary	summary	NOUN
ftr-370	2558	4	judgment	judgment	NOUN
ftr-370	2558	5	also	also	ADV
ftr-370	2558	6	affirmed	affirm	VERB
ftr-370	2558	7	imposition	imposition	NOUN
ftr-370	2558	8	of	of	ADP
ftr-370	2558	9	the	the	DET
ftr-370	2558	10	§	§	PROPN
ftr-370	2558	11	6662(a	6662(a	NOUN
ftr-370	2558	12	)	)	PUNCT
ftr-370	2558	13	accuracy	accuracy	NOUN
ftr-370	2558	14	related	relate	VERB
ftr-370	2558	15	penalty	penalty	NOUN
ftr-370	2558	16	,	,	PUNCT
ftr-370	2558	17	increased	increase	VERB
ftr-370	2558	18	to	to	ADP
ftr-370	2558	19	40	40	NUM
ftr-370	2558	20	%	%	NOUN
ftr-370	2558	21	under	under	ADP
ftr-370	2558	22	§	§	PROPN
ftr-370	2558	23	6662(e	6662(e	NUM
ftr-370	2558	24	)	)	PUNCT
ftr-370	2558	25	for	for	ADP
ftr-370	2558	26	a	a	DET
ftr-370	2558	27	gross	gross	ADJ
ftr-370	2558	28	valuation	valuation	NOUN
ftr-370	2558	29	misstatement	misstatement	NOUN
ftr-370	2558	30	.	.	PUNCT
ftr-370	2559	1	a.	a.	PROPN
ftr-370	2559	2	affirmed	affirmed	PROPN
ftr-370	2559	3	,	,	PUNCT
ftr-370	2559	4	with	with	ADP
ftr-370	2559	5	very	very	ADV
ftr-370	2559	6	strong	strong	ADJ
ftr-370	2559	7	support	support	NOUN
ftr-370	2559	8	for	for	ADP
ftr-370	2559	9	the	the	DET
ftr-370	2559	10	authority	authority	NOUN
ftr-370	2559	11	of	of	ADP
ftr-370	2559	12	the	the	DET
ftr-370	2559	13	irs	irs	PROPN
ftr-370	2559	14	to	to	PART
ftr-370	2559	15	issue	issue	VERB
ftr-370	2559	16	retroactive	retroactive	ADJ
ftr-370	2559	17	regulations	regulation	NOUN
ftr-370	2559	18	.	.	PUNCT
ftr-370	2560	1	515	515	NUM
ftr-370	2560	2	f.3d	f.3d	NUM
ftr-370	2560	3	749	749	NUM
ftr-370	2560	4	(	(	PUNCT
ftr-370	2560	5	7th	7th	ADJ
ftr-370	2560	6	cir	cir	NOUN
ftr-370	2560	7	.	.	PUNCT
ftr-370	2560	8	2/7/08	2/7/08	NUM
ftr-370	2560	9	)	)	PUNCT
ftr-370	2560	10	.	.	PUNCT
ftr-370	2561	1	judge	judge	PROPN
ftr-370	2561	2	easterbook	easterbook	PROPN
ftr-370	2561	3	upheld	uphold	VERB
ftr-370	2561	4	the	the	DET
ftr-370	2561	5	retroactive	retroactive	ADJ
ftr-370	2561	6	application	application	NOUN
ftr-370	2561	7	of	of	ADP
ftr-370	2561	8	temp	temp	NOUN
ftr-370	2561	9	.	.	PUNCT
ftr-370	2562	1	reg	reg	NOUN
ftr-370	2562	2	.	.	PUNCT
ftr-370	2563	1	§	§	PROPN
ftr-370	2563	2	1.752	1.752	NUM
ftr-370	2563	3	-	-	SYM
ftr-370	2563	4	6	6	NUM
ftr-370	2563	5	t	t	NOUN
ftr-370	2563	6	to	to	PART
ftr-370	2563	7	reduce	reduce	VERB
ftr-370	2563	8	the	the	DET
ftr-370	2563	9	basis	basis	NOUN
ftr-370	2563	10	of	of	ADP
ftr-370	2563	11	the	the	DET
ftr-370	2563	12	partnership	partnership	NOUN
ftr-370	2563	13	interest	interest	NOUN
ftr-370	2563	14	by	by	ADP
ftr-370	2563	15	the	the	DET
ftr-370	2563	16	contingent	contingent	NOUN
ftr-370	2563	17	obligation	obligation	NOUN
ftr-370	2563	18	.	.	PUNCT
ftr-370	2564	1	he	he	PRON
ftr-370	2564	2	reasoned	reason	VERB
ftr-370	2564	3	that	that	SCONJ
ftr-370	2564	4	§	§	PROPN
ftr-370	2564	5	309(d)(2	309(d)(2	NUM
ftr-370	2564	6	)	)	PUNCT
ftr-370	2564	7	of	of	ADP
ftr-370	2564	8	the	the	DET
ftr-370	2564	9	2000	2000	NUM
ftr-370	2564	10	act	act	NOUN
ftr-370	2564	11	specifically	specifically	ADV
ftr-370	2564	12	provided	provide	VERB
ftr-370	2564	13	that	that	SCONJ
ftr-370	2564	14	the	the	DET
ftr-370	2564	15	basis	basis	NOUN
ftr-370	2564	16	reduction	reduction	NOUN
ftr-370	2564	17	regulations	regulation	NOUN
ftr-370	2564	18	for	for	ADP
ftr-370	2564	19	partnerships	partnership	NOUN
ftr-370	2564	20	authorized	authorize	VERB
ftr-370	2564	21	by	by	ADP
ftr-370	2564	22	that	that	DET
ftr-370	2564	23	act	act	NOUN
ftr-370	2564	24	could	could	AUX
ftr-370	2564	25	be	be	AUX
ftr-370	2564	26	retroactive	retroactive	ADJ
ftr-370	2564	27	to	to	ADP
ftr-370	2564	28	october	october	PROPN
ftr-370	2564	29	18	18	NUM
ftr-370	2564	30	,	,	PUNCT
ftr-370	2564	31	1999	1999	NUM
ftr-370	2564	32	,	,	PUNCT
ftr-370	2564	33	and	and	CCONJ
ftr-370	2564	34	“	"	PUNCT
ftr-370	2564	35	[	[	X
ftr-370	2564	36	t]hat	t]hat	PRON
ftr-370	2564	37	’s	’	VERB
ftr-370	2564	38	the	the	DET
ftr-370	2564	39	power	power	NOUN
ftr-370	2564	40	the	the	DET
ftr-370	2564	41	commissioner	commissioner	NOUN
ftr-370	2564	42	used	use	VERB
ftr-370	2564	43	when	when	SCONJ
ftr-370	2564	44	promulgating	promulgate	VERB
ftr-370	2564	45	treas	trea	NOUN
ftr-370	2564	46	.	.	PUNCT
ftr-370	2565	1	reg	reg	PROPN
ftr-370	2565	2	.	.	PUNCT
ftr-370	2566	1	§	§	NOUN
ftr-370	2566	2	1.752	1.752	NUM
ftr-370	2566	3	-	-	SYM
ftr-370	2566	4	6	6	NUM
ftr-370	2566	5	.	.	PUNCT
ftr-370	2566	6	”	"	PUNCT
ftr-370	2567	1	judge	judge	PROPN
ftr-370	2567	2	easterbrook	easterbrook	PROPN
ftr-370	2567	3	rejected	reject	VERB
ftr-370	2567	4	what	what	PRON
ftr-370	2567	5	he	he	PRON
ftr-370	2567	6	read	read	VERB
ftr-370	2567	7	as	as	ADP
ftr-370	2567	8	the	the	DET
ftr-370	2567	9	holding	holding	NOUN
ftr-370	2567	10	of	of	ADP
ftr-370	2567	11	the	the	DET
ftr-370	2567	12	district	district	NOUN
ftr-370	2567	13	court	court	NOUN
ftr-370	2567	14	in	in	ADP
ftr-370	2567	15	klamath	klamath	PROPN
ftr-370	2567	16	[	[	X
ftr-370	2567	17	440	440	NUM
ftr-370	2567	18	f.	f.	PROPN
ftr-370	2567	19	supp	supp	PROPN
ftr-370	2567	20	.	.	PUNCT
ftr-370	2568	1	2d	2d	NOUN
ftr-370	2568	2	608	608	NUM
ftr-370	2568	3	]	]	PUNCT
ftr-370	2568	4	–	–	PUNCT
ftr-370	2568	5	that	that	SCONJ
ftr-370	2568	6	although	although	SCONJ
ftr-370	2568	7	a	a	DET
ftr-370	2568	8	retroactive	retroactive	ADJ
ftr-370	2568	9	application	application	NOUN
ftr-370	2568	10	of	of	ADP
ftr-370	2568	11	the	the	DET
ftr-370	2568	12	regulation	regulation	NOUN
ftr-370	2568	13	could	could	AUX
ftr-370	2568	14	have	have	AUX
ftr-370	2568	15	been	be	AUX
ftr-370	2568	16	grounded	ground	VERB
ftr-370	2568	17	on	on	ADP
ftr-370	2568	18	the	the	DET
ftr-370	2568	19	2000	2000	NUM
ftr-370	2568	20	act	act	NOUN
ftr-370	2568	21	,	,	PUNCT
ftr-370	2568	22	the	the	DET
ftr-370	2568	23	irs	irs	PROPN
ftr-370	2568	24	had	have	AUX
ftr-370	2568	25	not	not	PART
ftr-370	2568	26	properly	properly	ADV
ftr-370	2568	27	availed	avail	VERB
ftr-370	2568	28	itself	itself	PRON
ftr-370	2568	29	of	of	ADP
ftr-370	2568	30	that	that	DET
ftr-370	2568	31	power	power	NOUN
ftr-370	2568	32	.	.	PUNCT
ftr-370	2569	1	•	•	NUM
ftr-370	2569	2	judge	judge	PROPN
ftr-370	2569	3	easterbrook	easterbrook	PROPN
ftr-370	2569	4	reasoned	reason	VERB
ftr-370	2569	5	:	:	PUNCT
ftr-370	2569	6	but	but	CCONJ
ftr-370	2569	7	if	if	SCONJ
ftr-370	2569	8	the	the	DET
ftr-370	2569	9	irs	irs	PROPN
ftr-370	2569	10	was	be	AUX
ftr-370	2569	11	not	not	PART
ftr-370	2569	12	using	use	VERB
ftr-370	2569	13	that	that	DET
ftr-370	2569	14	authority	authority	NOUN
ftr-370	2569	15	,	,	PUNCT
ftr-370	2569	16	why	why	SCONJ
ftr-370	2569	17	in	in	ADP
ftr-370	2569	18	the	the	DET
ftr-370	2569	19	world	world	NOUN
ftr-370	2569	20	does	do	AUX
ftr-370	2569	21	the	the	DET
ftr-370	2569	22	regulation	regulation	NOUN
ftr-370	2569	23	reach	reach	VERB
ftr-370	2569	24	back	back	ADV
ftr-370	2569	25	to	to	ADP
ftr-370	2569	26	october	october	PROPN
ftr-370	2569	27	18	18	NUM
ftr-370	2569	28	,	,	PUNCT
ftr-370	2569	29	1999	1999	NUM
ftr-370	2569	30	?	?	PUNCT
ftr-370	2570	1	retroactivity	retroactivity	NOUN
ftr-370	2570	2	requires	require	VERB
ftr-370	2570	3	justification	justification	NOUN
ftr-370	2570	4	;	;	PUNCT
ftr-370	2570	5	to	to	PART
ftr-370	2570	6	make	make	VERB
ftr-370	2570	7	a	a	DET
ftr-370	2570	8	rule	rule	NOUN
ftr-370	2570	9	retroactive	retroactive	ADJ
ftr-370	2570	10	is	be	AUX
ftr-370	2570	11	to	to	PART
ftr-370	2570	12	invoke	invoke	VERB
ftr-370	2570	13	one	one	NUM
ftr-370	2570	14	of	of	ADP
ftr-370	2570	15	the	the	DET
ftr-370	2570	16	available	available	ADJ
ftr-370	2570	17	justifications	justification	NOUN
ftr-370	2570	18	;	;	PUNCT
ftr-370	2570	19	and	and	CCONJ
ftr-370	2570	20	the	the	DET
ftr-370	2570	21	choice	choice	NOUN
ftr-370	2570	22	of	of	ADP
ftr-370	2570	23	date	date	NOUN
ftr-370	2570	24	tells	tell	VERB
ftr-370	2570	25	us	we	PRON
ftr-370	2570	26	that	that	SCONJ
ftr-370	2570	27	the	the	DET
ftr-370	2570	28	justification	justification	NOUN
ftr-370	2570	29	is	be	AUX
ftr-370	2570	30	the	the	DET
ftr-370	2570	31	one	one	NOUN
ftr-370	2570	32	supplied	supply	VERB
ftr-370	2570	33	by	by	ADP
ftr-370	2570	34	the	the	DET
ftr-370	2570	35	2009	2009	NUM
ftr-370	2570	36	]	]	PUNCT
ftr-370	2570	37	recent	recent	ADJ
ftr-370	2570	38	developments	development	NOUN
ftr-370	2570	39	in	in	ADP
ftr-370	2570	40	federal	federal	ADJ
ftr-370	2570	41	income	income	NOUN
ftr-370	2570	42	taxation	taxation	NOUN
ftr-370	2570	43	393	393	NUM
ftr-370	2570	44	2000	2000	NUM
ftr-370	2570	45	act	act	NOUN
ftr-370	2570	46	(	(	PUNCT
ftr-370	2570	47	in	in	ADP
ftr-370	2570	48	conjunction	conjunction	NOUN
ftr-370	2570	49	with	with	ADP
ftr-370	2570	50	§	§	PROPN
ftr-370	2570	51	7805(b)(6	7805(b)(6	NOUN
ftr-370	2570	52	)	)	PUNCT
ftr-370	2570	53	)	)	PUNCT
ftr-370	2570	54	.	.	PUNCT
ftr-370	2571	1	a	a	DET
ftr-370	2571	2	regulation	regulation	NOUN
ftr-370	2571	3	’s	’s	PART
ftr-370	2571	4	legal	legal	ADJ
ftr-370	2571	5	effect	effect	NOUN
ftr-370	2571	6	does	do	AUX
ftr-370	2571	7	not	not	PART
ftr-370	2571	8	depend	depend	VERB
ftr-370	2571	9	on	on	ADP
ftr-370	2571	10	reiterating	reiterate	VERB
ftr-370	2571	11	the	the	DET
ftr-370	2571	12	obvious	obvious	ADJ
ftr-370	2571	13	.	.	PUNCT
ftr-370	2572	1	so	so	ADV
ftr-370	2572	2	treas	treas	PROPN
ftr-370	2572	3	.	.	PUNCT
ftr-370	2573	1	reg	reg	PROPN
ftr-370	2573	2	.	.	PUNCT
ftr-370	2574	1	§	§	NOUN
ftr-370	2574	2	1.752	1.752	NUM
ftr-370	2574	3	-	-	SYM
ftr-370	2574	4	6	6	NUM
ftr-370	2574	5	applies	apply	VERB
ftr-370	2574	6	to	to	ADP
ftr-370	2574	7	this	this	DET
ftr-370	2574	8	deal	deal	NOUN
ftr-370	2574	9	and	and	CCONJ
ftr-370	2574	10	prevents	prevent	VERB
ftr-370	2574	11	cemco	cemco	PROPN
ftr-370	2574	12	’s	’s	PART
ftr-370	2574	13	investors	investor	NOUN
ftr-370	2574	14	from	from	ADP
ftr-370	2574	15	claiming	claim	VERB
ftr-370	2574	16	a	a	DET
ftr-370	2574	17	loss	loss	NOUN
ftr-370	2574	18	.	.	PUNCT
ftr-370	2575	1	judge	judge	PROPN
ftr-370	2575	2	easterbook	easterbook	PROPN
ftr-370	2575	3	added	add	VERB
ftr-370	2575	4	that	that	SCONJ
ftr-370	2575	5	cemco	cemco	NOUN
ftr-370	2575	6	was	be	AUX
ftr-370	2575	7	“	"	PUNCT
ftr-370	2575	8	scarcely	scarcely	ADV
ftr-370	2575	9	in	in	ADP
ftr-370	2575	10	a	a	DET
ftr-370	2575	11	position	position	NOUN
ftr-370	2575	12	to	to	PART
ftr-370	2575	13	complain	complain	VERB
ftr-370	2575	14	–	–	PUNCT
ftr-370	2575	15	not	not	PART
ftr-370	2575	16	only	only	ADV
ftr-370	2575	17	because	because	SCONJ
ftr-370	2575	18	this	this	DET
ftr-370	2575	19	tax	tax	NOUN
ftr-370	2575	20	shelter	shelter	NOUN
ftr-370	2575	21	was	be	AUX
ftr-370	2575	22	constructed	construct	VERB
ftr-370	2575	23	after	after	ADP
ftr-370	2575	24	the	the	DET
ftr-370	2575	25	warning	warning	NOUN
ftr-370	2575	26	in	in	ADP
ftr-370	2575	27	notice	notice	NOUN
ftr-370	2575	28	2000	2000	NUM
ftr-370	2575	29	-	-	SYM
ftr-370	2575	30	44	44	NUM
ftr-370	2575	31	,	,	PUNCT
ftr-370	2575	32	but	but	CCONJ
ftr-370	2575	33	also	also	ADV
ftr-370	2575	34	because	because	SCONJ
ftr-370	2575	35	all	all	DET
ftr-370	2575	36	the	the	DET
ftr-370	2575	37	regulation	regulation	NOUN
ftr-370	2575	38	does	do	AUX
ftr-370	2575	39	is	be	AUX
ftr-370	2575	40	instantiate	instantiate	VERB
ftr-370	2575	41	the	the	DET
ftr-370	2575	42	pre	pre	ADJ
ftr-370	2575	43	-	-	ADJ
ftr-370	2575	44	existing	existing	ADJ
ftr-370	2575	45	norm	norm	NOUN
ftr-370	2575	46	that	that	PRON
ftr-370	2575	47	transactions	transaction	NOUN
ftr-370	2575	48	with	with	ADP
ftr-370	2575	49	no	no	DET
ftr-370	2575	50	economic	economic	ADJ
ftr-370	2575	51	substance	substance	NOUN
ftr-370	2575	52	do	do	AUX
ftr-370	2575	53	n’t	not	PART
ftr-370	2575	54	reduce	reduce	VERB
ftr-370	2575	55	people	people	NOUN
ftr-370	2575	56	’s	’s	PART
ftr-370	2575	57	taxes	taxis	NOUN
ftr-370	2575	58	.	.	PUNCT
ftr-370	2575	59	”	"	PUNCT
ftr-370	2576	1	finally	finally	ADV
ftr-370	2576	2	,	,	PUNCT
ftr-370	2576	3	judge	judge	NOUN
ftr-370	2576	4	easterbook	easterbook	PROPN
ftr-370	2576	5	rejected	reject	VERB
ftr-370	2576	6	cemco	cemco	PROPN
ftr-370	2576	7	’s	’s	PART
ftr-370	2576	8	procedural	procedural	ADJ
ftr-370	2576	9	argument	argument	NOUN
ftr-370	2576	10	that	that	SCONJ
ftr-370	2576	11	an	an	DET
ftr-370	2576	12	fppa	fppa	NOUN
ftr-370	2576	13	should	should	AUX
ftr-370	2576	14	have	have	AUX
ftr-370	2576	15	been	be	AUX
ftr-370	2576	16	issued	issue	VERB
ftr-370	2576	17	to	to	ADP
ftr-370	2576	18	cip	cip	PROPN
ftr-370	2576	19	.	.	PUNCT
ftr-370	2577	1	such	such	DET
ftr-370	2577	2	an	an	DET
ftr-370	2577	3	action	action	NOUN
ftr-370	2577	4	was	be	AUX
ftr-370	2577	5	not	not	PART
ftr-370	2577	6	required	require	VERB
ftr-370	2577	7	because	because	SCONJ
ftr-370	2577	8	cemco	cemco	PROPN
ftr-370	2577	9	never	never	ADV
ftr-370	2577	10	had	have	AUX
ftr-370	2577	11	been	be	AUX
ftr-370	2577	12	partner	partner	NOUN
ftr-370	2577	13	of	of	ADP
ftr-370	2577	14	cip	cip	NOUN
ftr-370	2577	15	,	,	PUNCT
ftr-370	2577	16	and	and	CCONJ
ftr-370	2577	17	thus	thus	ADV
ftr-370	2577	18	its	its	PRON
ftr-370	2577	19	basis	basis	NOUN
ftr-370	2577	20	in	in	ADP
ftr-370	2577	21	the	the	DET
ftr-370	2577	22	euros	euro	NOUN
ftr-370	2577	23	was	be	AUX
ftr-370	2577	24	not	not	PART
ftr-370	2577	25	a	a	DET
ftr-370	2577	26	partnership	partnership	NOUN
ftr-370	2577	27	item	item	NOUN
ftr-370	2577	28	of	of	ADP
ftr-370	2577	29	cip	cip	NOUN
ftr-370	2577	30	,	,	PUNCT
ftr-370	2577	31	even	even	ADV
ftr-370	2577	32	if	if	SCONJ
ftr-370	2577	33	the	the	DET
ftr-370	2577	34	basis	basis	NOUN
ftr-370	2577	35	of	of	ADP
ftr-370	2577	36	the	the	DET
ftr-370	2577	37	euros	euro	NOUN
ftr-370	2577	38	in	in	ADP
ftr-370	2577	39	the	the	DET
ftr-370	2577	40	hands	hand	NOUN
ftr-370	2577	41	of	of	ADP
ftr-370	2577	42	cit	cit	PROPN
ftr-370	2577	43	,	,	PUNCT
ftr-370	2577	44	which	which	PRON
ftr-370	2577	45	contributed	contribute	VERB
ftr-370	2577	46	them	they	PRON
ftr-370	2577	47	to	to	PART
ftr-370	2577	48	cemco	cemco	PROPN
ftr-370	2577	49	was	be	AUX
ftr-370	2577	50	the	the	DET
ftr-370	2577	51	same	same	ADJ
ftr-370	2577	52	as	as	ADP
ftr-370	2577	53	in	in	ADP
ftr-370	2577	54	the	the	DET
ftr-370	2577	55	hands	hand	NOUN
ftr-370	2577	56	of	of	ADP
ftr-370	2577	57	cip	cip	NOUN
ftr-370	2577	58	.	.	PUNCT
ftr-370	2578	1	•	•	NUM
ftr-370	2578	2	note	note	VERB
ftr-370	2578	3	that	that	SCONJ
ftr-370	2578	4	unlike	unlike	ADP
ftr-370	2578	5	judge	judge	PROPN
ftr-370	2578	6	easterbrook	easterbrook	PROPN
ftr-370	2578	7	,	,	PUNCT
ftr-370	2578	8	we	we	PRON
ftr-370	2578	9	read	read	VERB
ftr-370	2578	10	the	the	DET
ftr-370	2578	11	holding	holding	NOUN
ftr-370	2578	12	of	of	ADP
ftr-370	2578	13	klamath	klamath	NOUN
ftr-370	2578	14	to	to	PART
ftr-370	2578	15	be	be	AUX
ftr-370	2578	16	that	that	SCONJ
ftr-370	2578	17	the	the	DET
ftr-370	2578	18	retroactive	retroactive	ADJ
ftr-370	2578	19	application	application	NOUN
ftr-370	2578	20	of	of	ADP
ftr-370	2578	21	temp	temp	NOUN
ftr-370	2578	22	.	.	PUNCT
ftr-370	2579	1	reg	reg	NOUN
ftr-370	2579	2	.	.	PUNCT
ftr-370	2580	1	§	§	PROPN
ftr-370	2580	2	1.752	1.752	NUM
ftr-370	2580	3	-	-	SYM
ftr-370	2580	4	6	6	NUM
ftr-370	2580	5	t	t	NOUN
ftr-370	2580	6	was	be	AUX
ftr-370	2580	7	invalid	invalid	ADJ
ftr-370	2580	8	under	under	ADP
ftr-370	2580	9	the	the	DET
ftr-370	2580	10	fifth	fifth	ADJ
ftr-370	2580	11	circuit	circuit	NOUN
ftr-370	2580	12	precedent	precedent	NOUN
ftr-370	2580	13	in	in	ADP
ftr-370	2580	14	snap	snap	ADJ
ftr-370	2580	15	-	-	PUNCT
ftr-370	2580	16	drape	drape	NOUN
ftr-370	2580	17	inc	inc	PROPN
ftr-370	2580	18	.	.	PROPN
ftr-370	2581	1	v.	v.	PROPN
ftr-370	2581	2	commissioner	commissioner	PROPN
ftr-370	2581	3	,	,	PUNCT
ftr-370	2581	4	98	98	NUM
ftr-370	2581	5	f.3d	f.3d	NUM
ftr-370	2581	6	194	194	NUM
ftr-370	2581	7	,	,	PUNCT
ftr-370	2581	8	202	202	NUM
ftr-370	2581	9	(	(	PUNCT
ftr-370	2581	10	5th	5th	ADJ
ftr-370	2581	11	cir	cir	NOUN
ftr-370	2581	12	.	.	PUNCT
ftr-370	2581	13	1996	1996	NUM
ftr-370	2581	14	)	)	PUNCT
ftr-370	2581	15	,	,	PUNCT
ftr-370	2581	16	because	because	SCONJ
ftr-370	2581	17	the	the	DET
ftr-370	2581	18	retroactivity	retroactivity	NOUN
ftr-370	2581	19	to	to	ADP
ftr-370	2581	20	a	a	DET
ftr-370	2581	21	transaction	transaction	NOUN
ftr-370	2581	22	before	before	ADP
ftr-370	2581	23	the	the	DET
ftr-370	2581	24	date	date	NOUN
ftr-370	2581	25	of	of	ADP
ftr-370	2581	26	notice	notice	NOUN
ftr-370	2581	27	2000	2000	NUM
ftr-370	2581	28	-	-	SYM
ftr-370	2581	29	44	44	NUM
ftr-370	2581	30	was	be	AUX
ftr-370	2581	31	an	an	DET
ftr-370	2581	32	abuse	abuse	NOUN
ftr-370	2581	33	of	of	ADP
ftr-370	2581	34	discretion	discretion	NOUN
ftr-370	2581	35	.	.	PUNCT
ftr-370	2582	1	5	5	X
ftr-370	2582	2	.	.	X
ftr-370	2582	3	jade	jade	NOUN
ftr-370	2582	4	trading	trading	NOUN
ftr-370	2582	5	.	.	PUNCT
ftr-370	2583	1	the	the	DET
ftr-370	2583	2	court	court	NOUN
ftr-370	2583	3	of	of	ADP
ftr-370	2583	4	federal	federal	ADJ
ftr-370	2583	5	claims	claim	NOUN
ftr-370	2583	6	follows	follow	VERB
ftr-370	2583	7	coltec	coltec	ADJ
ftr-370	2583	8	on	on	ADP
ftr-370	2583	9	the	the	DET
ftr-370	2583	10	economic	economic	ADJ
ftr-370	2583	11	substance	substance	NOUN
ftr-370	2583	12	issue	issue	NOUN
ftr-370	2583	13	.	.	PUNCT
ftr-370	2584	1	jade	jade	PROPN
ftr-370	2584	2	trading	trading	PROPN
ftr-370	2584	3	llc	llc	PROPN
ftr-370	2584	4	v.	v.	PROPN
ftr-370	2584	5	united	united	PROPN
ftr-370	2584	6	states	states	PROPN
ftr-370	2584	7	,	,	PUNCT
ftr-370	2584	8	80	80	NUM
ftr-370	2584	9	fed	feed	VERB
ftr-370	2584	10	.	.	PUNCT
ftr-370	2585	1	cl	cl	NOUN
ftr-370	2585	2	.	.	PUNCT
ftr-370	2586	1	11	11	NUM
ftr-370	2586	2	(	(	PUNCT
ftr-370	2586	3	12/21/07	12/21/07	NUM
ftr-370	2586	4	)	)	PUNCT
ftr-370	2586	5	.	.	PUNCT
ftr-370	2587	1	the	the	DET
ftr-370	2587	2	court	court	NOUN
ftr-370	2587	3	of	of	ADP
ftr-370	2587	4	federal	federal	ADJ
ftr-370	2587	5	claims	claim	NOUN
ftr-370	2587	6	(	(	PUNCT
ftr-370	2587	7	judge	judge	PROPN
ftr-370	2587	8	williams	williams	PROPN
ftr-370	2587	9	)	)	PUNCT
ftr-370	2587	10	held	hold	VERB
ftr-370	2587	11	that	that	SCONJ
ftr-370	2587	12	,	,	PUNCT
ftr-370	2587	13	although	although	SCONJ
ftr-370	2587	14	they	they	PRON
ftr-370	2587	15	literally	literally	ADV
ftr-370	2587	16	complied	comply	VERB
ftr-370	2587	17	with	with	ADP
ftr-370	2587	18	the	the	DET
ftr-370	2587	19	code	code	NOUN
ftr-370	2587	20	,	,	PUNCT
ftr-370	2587	21	digital	digital	ADJ
ftr-370	2587	22	options	option	NOUN
ftr-370	2587	23	spread	spread	VERB
ftr-370	2587	24	transactions	transaction	NOUN
ftr-370	2587	25	lacked	lack	VERB
ftr-370	2587	26	economic	economic	ADJ
ftr-370	2587	27	substance	substance	NOUN
ftr-370	2587	28	.	.	PUNCT
ftr-370	2588	1	she	she	PRON
ftr-370	2588	2	relied	rely	VERB
ftr-370	2588	3	upon	upon	SCONJ
ftr-370	2588	4	coltec	coltec	ADJ
ftr-370	2588	5	industries	industry	NOUN
ftr-370	2588	6	,	,	PUNCT
ftr-370	2588	7	inc	inc	PROPN
ftr-370	2588	8	.	.	PROPN
ftr-370	2589	1	v.	v.	PROPN
ftr-370	2589	2	united	united	PROPN
ftr-370	2589	3	states	states	PROPN
ftr-370	2589	4	,	,	PUNCT
ftr-370	2590	1	454	454	NUM
ftr-370	2590	2	f.3d	f.3d	NUM
ftr-370	2590	3	1340	1340	NUM
ftr-370	2590	4	(	(	PUNCT
ftr-370	2590	5	fed	fed	PROPN
ftr-370	2590	6	.	.	PUNCT
ftr-370	2590	7	cir	cir	PROPN
ftr-370	2590	8	.	.	PUNCT
ftr-370	2590	9	2006	2006	NUM
ftr-370	2590	10	)	)	PUNCT
ftr-370	2590	11	,	,	PUNCT
ftr-370	2590	12	to	to	PART
ftr-370	2590	13	reach	reach	VERB
ftr-370	2590	14	that	that	DET
ftr-370	2590	15	conclusion	conclusion	NOUN
ftr-370	2590	16	.	.	PUNCT
ftr-370	2591	1	judge	judge	PROPN
ftr-370	2591	2	williams	williams	PROPN
ftr-370	2591	3	stated	state	VERB
ftr-370	2591	4	,	,	PUNCT
ftr-370	2591	5	in	in	ADP
ftr-370	2591	6	sum	sum	NOUN
ftr-370	2591	7	,	,	PUNCT
ftr-370	2591	8	this	this	DET
ftr-370	2591	9	transaction	transaction	NOUN
ftr-370	2591	10	’s	’	VERB
ftr-370	2591	11	fictional	fictional	ADJ
ftr-370	2591	12	loss	loss	NOUN
ftr-370	2591	13	,	,	PUNCT
ftr-370	2591	14	inability	inability	NOUN
ftr-370	2591	15	to	to	PART
ftr-370	2591	16	realize	realize	VERB
ftr-370	2591	17	a	a	DET
ftr-370	2591	18	profit	profit	NOUN
ftr-370	2591	19	,	,	PUNCT
ftr-370	2591	20	lack	lack	NOUN
ftr-370	2591	21	of	of	ADP
ftr-370	2591	22	investment	investment	NOUN
ftr-370	2591	23	character	character	NOUN
ftr-370	2591	24	,	,	PUNCT
ftr-370	2591	25	meaningless	meaningless	ADJ
ftr-370	2591	26	inclusion	inclusion	NOUN
ftr-370	2591	27	in	in	ADP
ftr-370	2591	28	a	a	DET
ftr-370	2591	29	partnership	partnership	NOUN
ftr-370	2591	30	,	,	PUNCT
ftr-370	2591	31	and	and	CCONJ
ftr-370	2591	32	disproportionate	disproportionate	ADJ
ftr-370	2591	33	tax	tax	NOUN
ftr-370	2591	34	advantage	advantage	NOUN
ftr-370	2591	35	as	as	SCONJ
ftr-370	2591	36	compared	compare	VERB
ftr-370	2591	37	to	to	ADP
ftr-370	2591	38	the	the	DET
ftr-370	2591	39	amount	amount	NOUN
ftr-370	2591	40	invested	invest	VERB
ftr-370	2591	41	and	and	CCONJ
ftr-370	2591	42	potential	potential	ADJ
ftr-370	2591	43	return	return	NOUN
ftr-370	2591	44	,	,	PUNCT
ftr-370	2591	45	compel	compel	VERB
ftr-370	2591	46	a	a	DET
ftr-370	2591	47	conclusion	conclusion	NOUN
ftr-370	2591	48	that	that	SCONJ
ftr-370	2591	49	the	the	DET
ftr-370	2591	50	spread	spread	ADJ
ftr-370	2591	51	transaction	transaction	NOUN
ftr-370	2591	52	objectively	objectively	ADV
ftr-370	2591	53	lacked	lack	VERB
ftr-370	2591	54	economic	economic	ADJ
ftr-370	2591	55	substance	substance	NOUN
ftr-370	2591	56	.	.	PUNCT
ftr-370	2592	1	•	•	NUM
ftr-370	2592	2	the	the	DET
ftr-370	2592	3	20	20	NUM
ftr-370	2592	4	percent	percent	NOUN
ftr-370	2592	5	and	and	CCONJ
ftr-370	2592	6	40	40	NUM
ftr-370	2592	7	percent	percent	NOUN
ftr-370	2592	8	penalties	penalty	NOUN
ftr-370	2592	9	were	be	AUX
ftr-370	2592	10	applied	apply	VERB
ftr-370	2592	11	although	although	SCONJ
ftr-370	2592	12	the	the	DET
ftr-370	2592	13	§	§	PROPN
ftr-370	2592	14	6664	6664	NUM
ftr-370	2592	15	reasonable	reasonable	ADJ
ftr-370	2592	16	cause	cause	NOUN
ftr-370	2592	17	exception	exception	NOUN
ftr-370	2592	18	issue	issue	NOUN
ftr-370	2592	19	was	be	AUX
ftr-370	2592	20	postponed	postpone	VERB
ftr-370	2592	21	to	to	ADP
ftr-370	2592	22	possible	possible	ADJ
ftr-370	2592	23	partner	partner	NOUN
ftr-370	2592	24	-	-	PUNCT
ftr-370	2592	25	level	level	NOUN
ftr-370	2592	26	proceedings	proceeding	NOUN
ftr-370	2592	27	.	.	PUNCT
ftr-370	2593	1	a.	a.	NOUN
ftr-370	2593	2	reconsideration	reconsideration	NOUN
ftr-370	2593	3	denied	deny	VERB
ftr-370	2593	4	.	.	PUNCT
ftr-370	2594	1	81	81	NUM
ftr-370	2594	2	fed.cl	fed.cl	PROPN
ftr-370	2594	3	.	.	PUNCT
ftr-370	2595	1	173	173	NUM
ftr-370	2595	2	(	(	PUNCT
ftr-370	2595	3	3/20/08	3/20/08	NUM
ftr-370	2595	4	)	)	PUNCT
ftr-370	2595	5	.	.	PUNCT
ftr-370	2596	1	the	the	DET
ftr-370	2596	2	taxpayer	taxpayer	NOUN
ftr-370	2596	3	argued	argue	VERB
ftr-370	2596	4	that	that	SCONJ
ftr-370	2596	5	the	the	DET
ftr-370	2596	6	negligence	negligence	NOUN
ftr-370	2596	7	penalty	penalty	NOUN
ftr-370	2596	8	should	should	AUX
ftr-370	2596	9	not	not	PART
ftr-370	2596	10	have	have	AUX
ftr-370	2596	11	been	be	AUX
ftr-370	2596	12	applied	apply	VERB
ftr-370	2596	13	at	at	ADP
ftr-370	2596	14	to	to	ADP
ftr-370	2596	15	the	the	DET
ftr-370	2596	16	partnership	partnership	NOUN
ftr-370	2596	17	,	,	PUNCT
ftr-370	2596	18	because	because	SCONJ
ftr-370	2596	19	the	the	DET
ftr-370	2596	20	inaccurate	inaccurate	ADJ
ftr-370	2596	21	reporting	reporting	NOUN
ftr-370	2596	22	occurred	occur	VERB
ftr-370	2596	23	on	on	ADP
ftr-370	2596	24	the	the	DET
ftr-370	2596	25	individual	individual	ADJ
ftr-370	2596	26	partner	partner	NOUN
ftr-370	2596	27	’s	’s	PART
ftr-370	2596	28	tax	tax	NOUN
ftr-370	2596	29	returns	return	NOUN
ftr-370	2596	30	,	,	PUNCT
ftr-370	2596	31	not	not	PART
ftr-370	2596	32	on	on	ADP
ftr-370	2596	33	jade	jade	PROPN
ftr-370	2596	34	’s	’s	PROPN
ftr-370	2596	35	.	.	PUNCT
ftr-370	2597	1	judge	judge	PROPN
ftr-370	2597	2	williams	williams	PROPN
ftr-370	2597	3	responded	respond	VERB
ftr-370	2597	4	as	as	SCONJ
ftr-370	2597	5	follows	follow	VERB
ftr-370	2597	6	:	:	PUNCT
ftr-370	2598	1	394	394	NUM
ftr-370	2598	2	florida	florida	PROPN
ftr-370	2598	3	tax	tax	NOUN
ftr-370	2598	4	review	review	NOUN
ftr-370	2598	5	[	[	X
ftr-370	2598	6	vol	vol	NOUN
ftr-370	2598	7	.	.	PUNCT
ftr-370	2598	8	9	9	NUM
ftr-370	2598	9	:	:	PUNCT
ftr-370	2598	10	si	si	PROPN
ftr-370	2598	11	the	the	DET
ftr-370	2598	12	code	code	NOUN
ftr-370	2598	13	dictates	dictate	VERB
ftr-370	2598	14	that	that	SCONJ
ftr-370	2598	15	the	the	DET
ftr-370	2598	16	court	court	NOUN
ftr-370	2598	17	assess	assess	VERB
ftr-370	2598	18	the	the	DET
ftr-370	2598	19	applicability	applicability	NOUN
ftr-370	2598	20	of	of	ADP
ftr-370	2598	21	the	the	DET
ftr-370	2598	22	negligence	negligence	NOUN
ftr-370	2598	23	penalty	penalty	NOUN
ftr-370	2598	24	with	with	ADP
ftr-370	2598	25	respect	respect	NOUN
ftr-370	2598	26	to	to	ADP
ftr-370	2598	27	the	the	DET
ftr-370	2598	28	partnership	partnership	NOUN
ftr-370	2598	29	in	in	ADP
ftr-370	2598	30	the	the	DET
ftr-370	2598	31	context	context	NOUN
ftr-370	2598	32	of	of	ADP
ftr-370	2598	33	this	this	DET
ftr-370	2598	34	partnership	partnership	NOUN
ftr-370	2598	35	proceeding	proceeding	NOUN
ftr-370	2598	36	.	.	PUNCT
ftr-370	2599	1	first	first	ADV
ftr-370	2599	2	,	,	PUNCT
ftr-370	2599	3	section	section	NOUN
ftr-370	2599	4	6621	6621	NUM
ftr-370	2599	5	,	,	PUNCT
ftr-370	2599	6	“	"	PUNCT
ftr-370	2599	7	tax	tax	NOUN
ftr-370	2599	8	treatment	treatment	NOUN
ftr-370	2599	9	determined	determine	VERB
ftr-370	2599	10	at	at	ADP
ftr-370	2599	11	partnership	partnership	NOUN
ftr-370	2599	12	level	level	NOUN
ftr-370	2599	13	,	,	PUNCT
ftr-370	2599	14	”	"	PUNCT
ftr-370	2599	15	directs	direct	VERB
ftr-370	2599	16	that	that	SCONJ
ftr-370	2599	17	the	the	DET
ftr-370	2599	18	tax	tax	NOUN
ftr-370	2599	19	treatment	treatment	NOUN
ftr-370	2599	20	of	of	ADP
ftr-370	2599	21	any	any	DET
ftr-370	2599	22	“	"	PUNCT
ftr-370	2599	23	partnership	partnership	NOUN
ftr-370	2599	24	item	item	NOUN
ftr-370	2599	25	”	"	PUNCT
ftr-370	2599	26	and	and	CCONJ
ftr-370	2599	27	the	the	DET
ftr-370	2599	28	applicability	applicability	NOUN
ftr-370	2599	29	of	of	ADP
ftr-370	2599	30	any	any	DET
ftr-370	2599	31	penalty	penalty	NOUN
ftr-370	2599	32	which	which	PRON
ftr-370	2599	33	“	"	PUNCT
ftr-370	2599	34	relates	relate	VERB
ftr-370	2599	35	to	to	ADP
ftr-370	2599	36	”	"	PUNCT
ftr-370	2599	37	an	an	DET
ftr-370	2599	38	adjustment	adjustment	NOUN
ftr-370	2599	39	to	to	ADP
ftr-370	2599	40	a	a	DET
ftr-370	2599	41	“	"	PUNCT
ftr-370	2599	42	partnership	partnership	NOUN
ftr-370	2599	43	item	item	NOUN
ftr-370	2599	44	”	"	PUNCT
ftr-370	2599	45	shall	shall	AUX
ftr-370	2599	46	be	be	AUX
ftr-370	2599	47	determined	determine	VERB
ftr-370	2599	48	at	at	ADP
ftr-370	2599	49	the	the	DET
ftr-370	2599	50	partnership	partnership	NOUN
ftr-370	2599	51	level	level	NOUN
ftr-370	2599	52	.	.	PUNCT
ftr-370	2599	53	...	...	PUNCT
ftr-370	2600	1	the	the	DET
ftr-370	2600	2	negligence	negligence	NOUN
ftr-370	2600	3	penalty	penalty	NOUN
ftr-370	2600	4	clearly	clearly	ADV
ftr-370	2600	5	related	relate	VERB
ftr-370	2600	6	to	to	ADP
ftr-370	2600	7	the	the	DET
ftr-370	2600	8	inflated	inflated	ADJ
ftr-370	2600	9	basis	basis	NOUN
ftr-370	2600	10	the	the	DET
ftr-370	2600	11	spread	spread	ADJ
ftr-370	2600	12	transaction	transaction	NOUN
ftr-370	2600	13	in	in	ADP
ftr-370	2600	14	the	the	DET
ftr-370	2600	15	partnership	partnership	NOUN
ftr-370	2600	16	generated	generate	VERB
ftr-370	2600	17	on	on	ADP
ftr-370	2600	18	the	the	DET
ftr-370	2600	19	[	[	X
ftr-370	2600	20	partner	partner	NOUN
ftr-370	2600	21	’s	’s	NOUN
ftr-370	2600	22	]	]	PUNCT
ftr-370	2600	23	individual	individual	ADJ
ftr-370	2600	24	returns	return	NOUN
ftr-370	2600	25	...	...	PUNCT
ftr-370	2600	26	.	.	PUNCT
ftr-370	2601	1	although	although	SCONJ
ftr-370	2601	2	typically	typically	ADV
ftr-370	2601	3	accuracy	accuracy	NOUN
ftr-370	2601	4	-	-	PUNCT
ftr-370	2601	5	related	relate	VERB
ftr-370	2601	6	penalties	penalty	NOUN
ftr-370	2601	7	are	be	AUX
ftr-370	2601	8	applied	apply	VERB
ftr-370	2601	9	at	at	ADP
ftr-370	2601	10	the	the	DET
ftr-370	2601	11	partnership	partnership	NOUN
ftr-370	2601	12	level	level	NOUN
ftr-370	2601	13	based	base	VERB
ftr-370	2601	14	upon	upon	SCONJ
ftr-370	2601	15	the	the	DET
ftr-370	2601	16	partnership	partnership	NOUN
ftr-370	2601	17	return	return	NOUN
ftr-370	2601	18	’s	’s	PART
ftr-370	2601	19	inaccurate	inaccurate	ADJ
ftr-370	2601	20	reporting	reporting	NOUN
ftr-370	2601	21	,	,	PUNCT
ftr-370	2601	22	it	it	PRON
ftr-370	2601	23	would	would	AUX
ftr-370	2601	24	be	be	AUX
ftr-370	2601	25	inappropriate	inappropriate	ADJ
ftr-370	2601	26	to	to	PART
ftr-370	2601	27	eliminate	eliminate	VERB
ftr-370	2601	28	the	the	DET
ftr-370	2601	29	penalty	penalty	NOUN
ftr-370	2601	30	here	here	ADV
ftr-370	2601	31	solely	solely	ADV
ftr-370	2601	32	because	because	SCONJ
ftr-370	2601	33	there	there	PRON
ftr-370	2601	34	are	be	VERB
ftr-370	2601	35	no	no	DET
ftr-370	2601	36	numerical	numerical	ADJ
ftr-370	2601	37	inaccuracies	inaccuracy	NOUN
ftr-370	2601	38	on	on	ADP
ftr-370	2601	39	jade	jade	PROPN
ftr-370	2601	40	’s	’s	PROPN
ftr-370	2601	41	partnership	partnership	PROPN
ftr-370	2601	42	tax	tax	NOUN
ftr-370	2601	43	return	return	NOUN
ftr-370	2601	44	.	.	PUNCT
ftr-370	2602	1	applying	apply	VERB
ftr-370	2602	2	the	the	DET
ftr-370	2602	3	negligence	negligence	NOUN
ftr-370	2602	4	penalty	penalty	NOUN
ftr-370	2602	5	to	to	ADP
ftr-370	2602	6	the	the	DET
ftr-370	2602	7	partnership	partnership	NOUN
ftr-370	2602	8	here	here	ADV
ftr-370	2602	9	is	be	AUX
ftr-370	2602	10	particularly	particularly	ADV
ftr-370	2602	11	appropriate	appropriate	ADJ
ftr-370	2602	12	because	because	SCONJ
ftr-370	2602	13	it	it	PRON
ftr-370	2602	14	was	be	AUX
ftr-370	2602	15	only	only	ADV
ftr-370	2602	16	the	the	DET
ftr-370	2602	17	construct	construct	NOUN
ftr-370	2602	18	of	of	ADP
ftr-370	2602	19	forming	form	VERB
ftr-370	2602	20	the	the	DET
ftr-370	2602	21	partnership	partnership	NOUN
ftr-370	2602	22	and	and	CCONJ
ftr-370	2602	23	contributing	contribute	VERB
ftr-370	2602	24	the	the	DET
ftr-370	2602	25	spread	spread	NOUN
ftr-370	2602	26	to	to	ADP
ftr-370	2602	27	the	the	DET
ftr-370	2602	28	partnership	partnership	NOUN
ftr-370	2602	29	that	that	PRON
ftr-370	2602	30	permitted	permit	VERB
ftr-370	2602	31	the	the	DET
ftr-370	2602	32	tax	tax	NOUN
ftr-370	2602	33	losses	loss	NOUN
ftr-370	2602	34	to	to	PART
ftr-370	2602	35	be	be	AUX
ftr-370	2602	36	realized	realize	VERB
ftr-370	2602	37	.	.	PUNCT
ftr-370	2603	1	had	have	AUX
ftr-370	2603	2	the	the	DET
ftr-370	2603	3	ervin	ervin	PROPN
ftr-370	2603	4	llcs	llcs	PROPN
ftr-370	2603	5	simply	simply	ADV
ftr-370	2603	6	done	do	VERB
ftr-370	2603	7	the	the	DET
ftr-370	2603	8	spread	spread	ADJ
ftr-370	2603	9	transactions	transaction	NOUN
ftr-370	2603	10	on	on	ADP
ftr-370	2603	11	their	their	PRON
ftr-370	2603	12	own	own	ADJ
ftr-370	2603	13	without	without	ADP
ftr-370	2603	14	contributing	contribute	VERB
ftr-370	2603	15	them	they	PRON
ftr-370	2603	16	to	to	ADP
ftr-370	2603	17	jade	jade	NOUN
ftr-370	2603	18	there	there	PRON
ftr-370	2603	19	would	would	AUX
ftr-370	2603	20	have	have	AUX
ftr-370	2603	21	been	be	AUX
ftr-370	2603	22	no	no	DET
ftr-370	2603	23	substantial	substantial	ADJ
ftr-370	2603	24	losses	loss	NOUN
ftr-370	2603	25	.	.	PUNCT
ftr-370	2604	1	as	as	SCONJ
ftr-370	2604	2	the	the	DET
ftr-370	2604	3	court	court	NOUN
ftr-370	2604	4	recognized	recognize	VERB
ftr-370	2604	5	:	:	PUNCT
ftr-370	2604	6	“	"	PUNCT
ftr-370	2604	7	packaging	package	VERB
ftr-370	2604	8	the	the	DET
ftr-370	2604	9	investment	investment	NOUN
ftr-370	2604	10	in	in	ADP
ftr-370	2604	11	the	the	DET
ftr-370	2604	12	partnership	partnership	NOUN
ftr-370	2604	13	vehicle	vehicle	NOUN
ftr-370	2604	14	was	be	AUX
ftr-370	2604	15	an	an	DET
ftr-370	2604	16	absolute	absolute	ADJ
ftr-370	2604	17	necessity	necessity	NOUN
ftr-370	2604	18	for	for	ADP
ftr-370	2604	19	securing	secure	VERB
ftr-370	2604	20	the	the	DET
ftr-370	2604	21	tax	tax	NOUN
ftr-370	2604	22	benefits	benefit	NOUN
ftr-370	2604	23	.	.	PUNCT
ftr-370	2604	24	”	"	PUNCT
ftr-370	2605	1	jade	jade	PROPN
ftr-370	2605	2	,	,	PUNCT
ftr-370	2605	3	80	80	NUM
ftr-370	2605	4	fed	feed	VERB
ftr-370	2605	5	.	.	PUNCT
ftr-370	2606	1	cl	cl	NOUN
ftr-370	2606	2	.	.	PUNCT
ftr-370	2607	1	at	at	ADP
ftr-370	2607	2	14	14	NUM
ftr-370	2607	3	.	.	PUNCT
ftr-370	2607	4	...	...	PUNCT
ftr-370	2608	1	[	[	X
ftr-370	2608	2	s]ections	s]ection	NOUN
ftr-370	2608	3	6621	6621	NUM
ftr-370	2608	4	,	,	PUNCT
ftr-370	2608	5	6226(f	6226(f	NUM
ftr-370	2608	6	)	)	PUNCT
ftr-370	2608	7	and	and	CCONJ
ftr-370	2608	8	6662(b	6662(b	ADJ
ftr-370	2608	9	)	)	PUNCT
ftr-370	2608	10	and	and	CCONJ
ftr-370	2608	11	(	(	PUNCT
ftr-370	2608	12	c	c	NOUN
ftr-370	2608	13	)	)	PUNCT
ftr-370	2608	14	,	,	PUNCT
ftr-370	2608	15	read	read	VERB
ftr-370	2608	16	together	together	ADV
ftr-370	2608	17	permit	permit	VERB
ftr-370	2608	18	the	the	DET
ftr-370	2608	19	court	court	NOUN
ftr-370	2608	20	to	to	PART
ftr-370	2608	21	determine	determine	VERB
ftr-370	2608	22	whether	whether	SCONJ
ftr-370	2608	23	an	an	DET
ftr-370	2608	24	underpayment	underpayment	NOUN
ftr-370	2608	25	on	on	ADP
ftr-370	2608	26	an	an	DET
ftr-370	2608	27	individual	individual	ADJ
ftr-370	2608	28	partner	partner	NOUN
ftr-370	2608	29	’s	’s	PART
ftr-370	2608	30	tax	tax	NOUN
ftr-370	2608	31	return	return	NOUN
ftr-370	2608	32	is	be	AUX
ftr-370	2608	33	“	"	PUNCT
ftr-370	2608	34	attributable	attributable	ADJ
ftr-370	2608	35	to	to	ADP
ftr-370	2608	36	”	"	PUNCT
ftr-370	2608	37	negligence	negligence	NOUN
ftr-370	2608	38	that	that	SCONJ
ftr-370	2608	39	“	"	PUNCT
ftr-370	2608	40	relates	relate	VERB
ftr-370	2608	41	to	to	ADP
ftr-370	2608	42	”	"	PUNCT
ftr-370	2608	43	partnership	partnership	NOUN
ftr-370	2608	44	items	item	NOUN
ftr-370	2608	45	.	.	PUNCT
ftr-370	2609	1	in	in	ADP
ftr-370	2609	2	doing	do	VERB
ftr-370	2609	3	so	so	ADV
ftr-370	2609	4	,	,	PUNCT
ftr-370	2609	5	the	the	DET
ftr-370	2609	6	court	court	NOUN
ftr-370	2609	7	is	be	AUX
ftr-370	2609	8	free	free	ADJ
ftr-370	2609	9	to	to	PART
ftr-370	2609	10	analyze	analyze	VERB
ftr-370	2609	11	the	the	DET
ftr-370	2609	12	conduct	conduct	NOUN
ftr-370	2609	13	at	at	ADP
ftr-370	2609	14	the	the	DET
ftr-370	2609	15	partnership	partnership	NOUN
ftr-370	2609	16	level	level	NOUN
ftr-370	2609	17	which	which	PRON
ftr-370	2609	18	generated	generate	VERB
ftr-370	2609	19	the	the	DET
ftr-370	2609	20	losses	loss	NOUN
ftr-370	2609	21	.	.	PUNCT
ftr-370	2610	1	(	(	PUNCT
ftr-370	2610	2	emphasis	emphasis	NOUN
ftr-370	2610	3	in	in	ADP
ftr-370	2610	4	original	original	ADJ
ftr-370	2610	5	)	)	PUNCT
ftr-370	2610	6	6	6	NUM
ftr-370	2610	7	.	.	PUNCT
ftr-370	2611	1	colm	colm	PROPN
ftr-370	2611	2	.	.	PUNCT
ftr-370	2612	1	this	this	DET
ftr-370	2612	2	decision	decision	NOUN
ftr-370	2612	3	might	might	AUX
ftr-370	2612	4	have	have	VERB
ftr-370	2612	5	a	a	DET
ftr-370	2612	6	“	"	PUNCT
ftr-370	2612	7	colming	colming	NOUN
ftr-370	2612	8	”	"	PUNCT
ftr-370	2612	9	effect	effect	NOUN
ftr-370	2612	10	on	on	ADP
ftr-370	2612	11	the	the	DET
ftr-370	2612	12	irs	irs	PROPN
ftr-370	2612	13	.	.	PUNCT
ftr-370	2613	1	colm	colm	PROPN
ftr-370	2613	2	producer	producer	PROPN
ftr-370	2613	3	,	,	PUNCT
ftr-370	2613	4	inc	inc	PROPN
ftr-370	2613	5	.	.	PROPN
ftr-370	2614	1	v.	v.	PROPN
ftr-370	2614	2	united	united	PROPN
ftr-370	2614	3	states	states	PROPN
ftr-370	2614	4	,	,	PUNCT
ftr-370	2614	5	460	460	NUM
ftr-370	2614	6	f.	f.	PROPN
ftr-370	2614	7	supp	supp	PROPN
ftr-370	2614	8	.	.	PUNCT
ftr-370	2615	1	2d	2d	NOUN
ftr-370	2615	2	713	713	NUM
ftr-370	2615	3	(	(	PUNCT
ftr-370	2615	4	n.d	n.d	PROPN
ftr-370	2615	5	.	.	PROPN
ftr-370	2615	6	tex	tex	PROPN
ftr-370	2615	7	.	.	PROPN
ftr-370	2615	8	10/16/06	10/16/06	NUM
ftr-370	2615	9	)	)	PUNCT
ftr-370	2615	10	.	.	PUNCT
ftr-370	2616	1	the	the	DET
ftr-370	2616	2	court	court	NOUN
ftr-370	2616	3	(	(	PUNCT
ftr-370	2616	4	judge	judge	NOUN
ftr-370	2616	5	godbey	godbey	PROPN
ftr-370	2616	6	)	)	PUNCT
ftr-370	2616	7	upheld	uphold	VERB
ftr-370	2616	8	the	the	DET
ftr-370	2616	9	disallowance	disallowance	NOUN
ftr-370	2616	10	of	of	ADP
ftr-370	2616	11	a	a	DET
ftr-370	2616	12	loss	loss	NOUN
ftr-370	2616	13	of	of	ADP
ftr-370	2616	14	about	about	ADV
ftr-370	2616	15	$	$	SYM
ftr-370	2616	16	102.7	102.7	NUM
ftr-370	2616	17	million	million	NUM
ftr-370	2616	18	on	on	ADP
ftr-370	2616	19	the	the	DET
ftr-370	2616	20	sale	sale	NOUN
ftr-370	2616	21	of	of	ADP
ftr-370	2616	22	a	a	DET
ftr-370	2616	23	limited	limited	ADJ
ftr-370	2616	24	partnership	partnership	NOUN
ftr-370	2616	25	interest	interest	NOUN
ftr-370	2616	26	in	in	ADP
ftr-370	2616	27	december	december	PROPN
ftr-370	2616	28	1999	1999	NUM
ftr-370	2616	29	.	.	PUNCT
ftr-370	2617	1	the	the	DET
ftr-370	2617	2	partnership	partnership	NOUN
ftr-370	2617	3	interest	interest	NOUN
ftr-370	2617	4	was	be	AUX
ftr-370	2617	5	funded	fund	VERB
ftr-370	2617	6	by	by	ADP
ftr-370	2617	7	the	the	DET
ftr-370	2617	8	ettman	ettman	PROPN
ftr-370	2617	9	family	family	NOUN
ftr-370	2617	10	trust	trust	NOUN
ftr-370	2617	11	with	with	ADP
ftr-370	2617	12	$	$	SYM
ftr-370	2617	13	2	2	NUM
ftr-370	2617	14	million	million	NUM
ftr-370	2617	15	plus	plus	CCONJ
ftr-370	2617	16	the	the	DET
ftr-370	2617	17	contribution	contribution	NOUN
ftr-370	2617	18	of	of	ADP
ftr-370	2617	19	the	the	DET
ftr-370	2617	20	$	$	SYM
ftr-370	2617	21	102.5	102.5	NUM
ftr-370	2617	22	million	million	NUM
ftr-370	2617	23	proceeds	proceed	NOUN
ftr-370	2617	24	of	of	ADP
ftr-370	2617	25	the	the	DET
ftr-370	2617	26	short	short	ADJ
ftr-370	2617	27	sale	sale	NOUN
ftr-370	2617	28	of	of	ADP
ftr-370	2617	29	$	$	SYM
ftr-370	2617	30	100	100	NUM
ftr-370	2617	31	million	million	NUM
ftr-370	2617	32	(	(	PUNCT
ftr-370	2617	33	face	face	NOUN
ftr-370	2617	34	value	value	NOUN
ftr-370	2617	35	)	)	PUNCT
ftr-370	2617	36	of	of	ADP
ftr-370	2617	37	u.s	u.s	PROPN
ftr-370	2617	38	.	.	PROPN
ftr-370	2617	39	treasury	treasury	PROPN
ftr-370	2617	40	notes	note	NOUN
ftr-370	2617	41	subject	subject	ADJ
ftr-370	2617	42	to	to	ADP
ftr-370	2617	43	the	the	DET
ftr-370	2617	44	obligation	obligation	NOUN
ftr-370	2617	45	to	to	PART
ftr-370	2617	46	replace	replace	VERB
ftr-370	2617	47	the	the	DET
ftr-370	2617	48	borrowed	borrow	VERB
ftr-370	2617	49	t	t	PROPN
ftr-370	2617	50	-	-	PUNCT
ftr-370	2617	51	notes	note	NOUN
ftr-370	2617	52	.	.	PUNCT
ftr-370	2618	1	the	the	DET
ftr-370	2618	2	partnership	partnership	NOUN
ftr-370	2618	3	interest	interest	NOUN
ftr-370	2618	4	was	be	AUX
ftr-370	2618	5	then	then	ADV
ftr-370	2618	6	sold	sell	VERB
ftr-370	2618	7	to	to	ADP
ftr-370	2618	8	an	an	DET
ftr-370	2618	9	unrelated	unrelated	ADJ
ftr-370	2618	10	third	third	ADJ
ftr-370	2618	11	party	party	NOUN
ftr-370	2618	12	for	for	ADP
ftr-370	2618	13	$	$	SYM
ftr-370	2618	14	1.8	1.8	NUM
ftr-370	2618	15	million	million	NUM
ftr-370	2618	16	.	.	PUNCT
ftr-370	2619	1	judge	judge	PROPN
ftr-370	2619	2	godbey	godbey	PROPN
ftr-370	2619	3	held	hold	VERB
ftr-370	2619	4	that	that	SCONJ
ftr-370	2619	5	the	the	DET
ftr-370	2619	6	obligation	obligation	NOUN
ftr-370	2619	7	to	to	ADP
ftr-370	2619	8	2009	2009	NUM
ftr-370	2619	9	]	]	PUNCT
ftr-370	2619	10	recent	recent	ADJ
ftr-370	2619	11	developments	development	NOUN
ftr-370	2619	12	in	in	ADP
ftr-370	2619	13	federal	federal	ADJ
ftr-370	2619	14	income	income	NOUN
ftr-370	2619	15	taxation	taxation	NOUN
ftr-370	2619	16	395	395	NUM
ftr-370	2619	17	replace	replace	NOUN
ftr-370	2619	18	the	the	DET
ftr-370	2619	19	borrowed	borrow	VERB
ftr-370	2619	20	t	t	PROPN
ftr-370	2619	21	-	-	PUNCT
ftr-370	2619	22	notes	note	NOUN
ftr-370	2619	23	[	[	X
ftr-370	2619	24	on	on	ADP
ftr-370	2619	25	the	the	DET
ftr-370	2619	26	closing	closing	NOUN
ftr-370	2619	27	of	of	ADP
ftr-370	2619	28	the	the	DET
ftr-370	2619	29	short	short	ADJ
ftr-370	2619	30	sale	sale	NOUN
ftr-370	2619	31	]	]	PUNCT
ftr-370	2619	32	should	should	AUX
ftr-370	2619	33	have	have	AUX
ftr-370	2619	34	been	be	AUX
ftr-370	2619	35	treated	treat	VERB
ftr-370	2619	36	as	as	ADP
ftr-370	2619	37	a	a	DET
ftr-370	2619	38	liability	liability	NOUN
ftr-370	2619	39	under	under	ADP
ftr-370	2619	40	§	§	PROPN
ftr-370	2619	41	752	752	NUM
ftr-370	2619	42	.	.	PUNCT
ftr-370	2620	1	although	although	SCONJ
ftr-370	2620	2	contingent	contingent	ADJ
ftr-370	2620	3	liabilities	liability	NOUN
ftr-370	2620	4	were	be	AUX
ftr-370	2620	5	not	not	PART
ftr-370	2620	6	included	include	VERB
ftr-370	2620	7	as	as	ADP
ftr-370	2620	8	liabilities	liability	NOUN
ftr-370	2620	9	under	under	ADP
ftr-370	2620	10	§	§	PROPN
ftr-370	2620	11	752	752	NUM
ftr-370	2620	12	,	,	PUNCT
ftr-370	2620	13	the	the	DET
ftr-370	2620	14	obligation	obligation	NOUN
ftr-370	2620	15	to	to	PART
ftr-370	2620	16	close	close	VERB
ftr-370	2620	17	the	the	DET
ftr-370	2620	18	short	short	ADJ
ftr-370	2620	19	sale	sale	NOUN
ftr-370	2620	20	was	be	AUX
ftr-370	2620	21	a	a	DET
ftr-370	2620	22	“	"	PUNCT
ftr-370	2620	23	liability	liability	NOUN
ftr-370	2620	24	”	"	PUNCT
ftr-370	2620	25	based	base	VERB
ftr-370	2620	26	upon	upon	SCONJ
ftr-370	2620	27	his	his	PRON
ftr-370	2620	28	reading	reading	NOUN
ftr-370	2620	29	of	of	ADP
ftr-370	2620	30	the	the	DET
ftr-370	2620	31	black	black	NOUN
ftr-370	2620	32	’s	’s	PART
ftr-370	2620	33	law	law	NOUN
ftr-370	2620	34	dictionary	dictionary	ADJ
ftr-370	2620	35	definition	definition	NOUN
ftr-370	2620	36	[	[	X
ftr-370	2620	37	“	"	PUNCT
ftr-370	2620	38	the	the	DET
ftr-370	2620	39	quality	quality	NOUN
ftr-370	2620	40	or	or	CCONJ
ftr-370	2620	41	state	state	NOUN
ftr-370	2620	42	of	of	ADP
ftr-370	2620	43	being	be	AUX
ftr-370	2620	44	legally	legally	ADV
ftr-370	2620	45	obligated	obligate	VERB
ftr-370	2620	46	or	or	CCONJ
ftr-370	2620	47	accountable	accountable	ADJ
ftr-370	2620	48	”	"	PUNCT
ftr-370	2620	49	or	or	CCONJ
ftr-370	2620	50	,	,	PUNCT
ftr-370	2620	51	“	"	PUNCT
ftr-370	2620	52	a	a	DET
ftr-370	2620	53	financial	financial	ADJ
ftr-370	2620	54	or	or	CCONJ
ftr-370	2620	55	pecuniary	pecuniary	ADJ
ftr-370	2620	56	obligation	obligation	NOUN
ftr-370	2620	57	”	"	PUNCT
ftr-370	2620	58	]	]	PUNCT
ftr-370	2620	59	;	;	PUNCT
ftr-370	2620	60	he	he	PRON
ftr-370	2620	61	reinforced	reinforce	VERB
ftr-370	2620	62	his	his	PRON
ftr-370	2620	63	conclusion	conclusion	NOUN
ftr-370	2620	64	by	by	ADP
ftr-370	2620	65	citing	cite	VERB
ftr-370	2620	66	rev	rev	PROPN
ftr-370	2620	67	.	.	PROPN
ftr-370	2621	1	rul	rul	NOUN
ftr-370	2621	2	.	.	PUNCT
ftr-370	2622	1	95	95	NUM
ftr-370	2622	2	-	-	SYM
ftr-370	2622	3	26	26	NUM
ftr-370	2622	4	,	,	PUNCT
ftr-370	2622	5	1995	1995	NUM
ftr-370	2622	6	-	-	SYM
ftr-370	2622	7	1	1	NUM
ftr-370	2622	8	c.b	c.b	PROPN
ftr-370	2622	9	.	.	PROPN
ftr-370	2622	10	131	131	NUM
ftr-370	2622	11	,	,	PUNCT
ftr-370	2622	12	and	and	CCONJ
ftr-370	2622	13	salina	salina	PROPN
ftr-370	2622	14	partnership	partnership	PROPN
ftr-370	2622	15	lp	lp	PROPN
ftr-370	2622	16	v.	v.	PROPN
ftr-370	2622	17	commissioner	commissioner	PROPN
ftr-370	2622	18	,	,	PUNCT
ftr-370	2622	19	t.c	t.c	PROPN
ftr-370	2622	20	.	.	PROPN
ftr-370	2622	21	memo	memo	NOUN
ftr-370	2622	22	.	.	PUNCT
ftr-370	2623	1	2000	2000	NUM
ftr-370	2623	2	-	-	SYM
ftr-370	2623	3	352	352	NUM
ftr-370	2623	4	.	.	PUNCT
ftr-370	2623	5	a.	a.	NOUN
ftr-370	2623	6	affirmed	affirmed	PROPN
ftr-370	2623	7	sub	sub	PROPN
ftr-370	2623	8	.	.	PROPN
ftr-370	2623	9	nom	nom	PROPN
ftr-370	2623	10	.	.	PROPN
ftr-370	2623	11	kornman	kornman	PROPN
ftr-370	2623	12	&	&	CCONJ
ftr-370	2623	13	associates	associates	PROPN
ftr-370	2623	14	inc	inc	PROPN
ftr-370	2623	15	.	.	PROPN
ftr-370	2623	16	short	short	ADJ
ftr-370	2623	17	sale	sale	NOUN
ftr-370	2623	18	obligations	obligation	NOUN
ftr-370	2623	19	in	in	ADP
ftr-370	2623	20	son	son	NOUN
ftr-370	2623	21	–	–	PUNCT
ftr-370	2623	22	of	of	ADP
ftr-370	2623	23	-	-	PUNCT
ftr-370	2623	24	boss	boss	NOUN
ftr-370	2623	25	transaction	transaction	NOUN
ftr-370	2623	26	are	be	AUX
ftr-370	2623	27	indebtedness	indebtedness	NOUN
ftr-370	2623	28	under	under	ADP
ftr-370	2623	29	§	§	PROPN
ftr-370	2623	30	752(b	752(b	PROPN
ftr-370	2623	31	)	)	PUNCT
ftr-370	2623	32	.	.	PUNCT
ftr-370	2624	1	kornman	kornman	PROPN
ftr-370	2624	2	&	&	CCONJ
ftr-370	2624	3	associates	associates	PROPN
ftr-370	2624	4	inc	inc	PROPN
ftr-370	2624	5	.	.	PROPN
ftr-370	2625	1	v.	v.	PROPN
ftr-370	2625	2	united	united	PROPN
ftr-370	2625	3	states	states	PROPN
ftr-370	2625	4	,	,	PUNCT
ftr-370	2625	5	527	527	NUM
ftr-370	2625	6	f.3d	f.3d	NUM
ftr-370	2625	7	443	443	NUM
ftr-370	2625	8	(	(	PUNCT
ftr-370	2625	9	5th	5th	ADJ
ftr-370	2625	10	cir	cir	NOUN
ftr-370	2625	11	.	.	PUNCT
ftr-370	2626	1	5/12/08	5/12/08	NUM
ftr-370	2626	2	)	)	PUNCT
ftr-370	2626	3	.	.	PUNCT
ftr-370	2627	1	this	this	DET
ftr-370	2627	2	variant	variant	NOUN
ftr-370	2627	3	of	of	ADP
ftr-370	2627	4	the	the	DET
ftr-370	2627	5	son	son	NOUN
ftr-370	2627	6	-	-	PUNCT
ftr-370	2627	7	of	of	ADP
ftr-370	2627	8	-	-	PUNCT
ftr-370	2627	9	boss	boss	NOUN
ftr-370	2627	10	shelter	shelter	NOUN
ftr-370	2627	11	involved	involve	VERB
ftr-370	2627	12	the	the	DET
ftr-370	2627	13	taxpayer	taxpayer	NOUN
ftr-370	2627	14	entering	enter	VERB
ftr-370	2627	15	into	into	ADP
ftr-370	2627	16	a	a	DET
ftr-370	2627	17	short	short	ADJ
ftr-370	2627	18	-	-	PUNCT
ftr-370	2627	19	sale	sale	NOUN
ftr-370	2627	20	of	of	ADP
ftr-370	2627	21	treasury	treasury	NOUN
ftr-370	2627	22	notes	note	NOUN
ftr-370	2627	23	,	,	PUNCT
ftr-370	2627	24	followed	follow	VERB
ftr-370	2627	25	by	by	ADP
ftr-370	2627	26	contribution	contribution	NOUN
ftr-370	2627	27	of	of	ADP
ftr-370	2627	28	the	the	DET
ftr-370	2627	29	$	$	SYM
ftr-370	2627	30	102.5	102.5	NUM
ftr-370	2627	31	million	million	NUM
ftr-370	2627	32	of	of	ADP
ftr-370	2627	33	cash	cash	NOUN
ftr-370	2627	34	proceeds	proceed	NOUN
ftr-370	2627	35	and	and	CCONJ
ftr-370	2627	36	the	the	DET
ftr-370	2627	37	obligation	obligation	NOUN
ftr-370	2627	38	to	to	PART
ftr-370	2627	39	replace	replace	VERB
ftr-370	2627	40	the	the	DET
ftr-370	2627	41	borrowed	borrow	VERB
ftr-370	2627	42	treasury	treasury	NOUN
ftr-370	2627	43	notes	note	NOUN
ftr-370	2627	44	to	to	ADP
ftr-370	2627	45	a	a	DET
ftr-370	2627	46	partnership	partnership	NOUN
ftr-370	2627	47	.	.	PUNCT
ftr-370	2628	1	the	the	DET
ftr-370	2628	2	taxpayer	taxpayer	NOUN
ftr-370	2628	3	then	then	ADV
ftr-370	2628	4	sold	sell	VERB
ftr-370	2628	5	the	the	DET
ftr-370	2628	6	partnership	partnership	NOUN
ftr-370	2628	7	interest	interest	NOUN
ftr-370	2628	8	for	for	ADP
ftr-370	2628	9	a	a	DET
ftr-370	2628	10	$	$	SYM
ftr-370	2628	11	1.8	1.8	NUM
ftr-370	2628	12	million	million	NUM
ftr-370	2628	13	promissory	promissory	NOUN
ftr-370	2628	14	note	note	NOUN
ftr-370	2628	15	from	from	ADP
ftr-370	2628	16	the	the	DET
ftr-370	2628	17	buyer	buyer	NOUN
ftr-370	2628	18	claiming	claim	VERB
ftr-370	2628	19	a	a	DET
ftr-370	2628	20	basis	basis	NOUN
ftr-370	2628	21	of	of	ADP
ftr-370	2628	22	$	$	SYM
ftr-370	2628	23	102.5	102.5	NUM
ftr-370	2628	24	million	million	NUM
ftr-370	2628	25	and	and	CCONJ
ftr-370	2628	26	a	a	DET
ftr-370	2628	27	capital	capital	NOUN
ftr-370	2628	28	loss	loss	NOUN
ftr-370	2628	29	.	.	PUNCT
ftr-370	2629	1	the	the	DET
ftr-370	2629	2	taxpayer	taxpayer	NOUN
ftr-370	2629	3	claimed	claim	VERB
ftr-370	2629	4	that	that	SCONJ
ftr-370	2629	5	relief	relief	NOUN
ftr-370	2629	6	from	from	ADP
ftr-370	2629	7	the	the	DET
ftr-370	2629	8	obligation	obligation	NOUN
ftr-370	2629	9	to	to	PART
ftr-370	2629	10	replace	replace	VERB
ftr-370	2629	11	the	the	DET
ftr-370	2629	12	treasury	treasury	NOUN
ftr-370	2629	13	bills	bill	NOUN
ftr-370	2629	14	was	be	AUX
ftr-370	2629	15	a	a	DET
ftr-370	2629	16	contingent	contingent	ADJ
ftr-370	2629	17	liability	liability	NOUN
ftr-370	2629	18	based	base	VERB
ftr-370	2629	19	on	on	ADP
ftr-370	2629	20	closing	close	VERB
ftr-370	2629	21	the	the	DET
ftr-370	2629	22	short	short	ADJ
ftr-370	2629	23	sale	sale	NOUN
ftr-370	2629	24	and	and	CCONJ
ftr-370	2629	25	therefore	therefore	ADV
ftr-370	2629	26	not	not	PART
ftr-370	2629	27	release	release	VERB
ftr-370	2629	28	of	of	ADP
ftr-370	2629	29	indebtedness	indebtedness	NOUN
ftr-370	2629	30	includible	includible	NOUN
ftr-370	2629	31	in	in	ADP
ftr-370	2629	32	amount	amount	NOUN
ftr-370	2629	33	realized	realize	VERB
ftr-370	2629	34	on	on	ADP
ftr-370	2629	35	sale	sale	NOUN
ftr-370	2629	36	of	of	ADP
ftr-370	2629	37	the	the	DET
ftr-370	2629	38	partnership	partnership	NOUN
ftr-370	2629	39	interest	interest	NOUN
ftr-370	2629	40	under	under	ADP
ftr-370	2629	41	§	§	PROPN
ftr-370	2629	42	752(b	752(b	PROPN
ftr-370	2629	43	)	)	PUNCT
ftr-370	2629	44	.	.	PUNCT
ftr-370	2630	1	the	the	DET
ftr-370	2630	2	fifth	fifth	ADJ
ftr-370	2630	3	circuit	circuit	NOUN
ftr-370	2630	4	affirmed	affirm	VERB
ftr-370	2630	5	summary	summary	NOUN
ftr-370	2630	6	judgment	judgment	NOUN
ftr-370	2630	7	for	for	SCONJ
ftr-370	2630	8	the	the	DET
ftr-370	2630	9	government	government	NOUN
ftr-370	2630	10	holding	hold	VERB
ftr-370	2630	11	that	that	SCONJ
ftr-370	2630	12	the	the	DET
ftr-370	2630	13	obligation	obligation	NOUN
ftr-370	2630	14	to	to	PART
ftr-370	2630	15	close	close	VERB
ftr-370	2630	16	a	a	DET
ftr-370	2630	17	short	short	ADJ
ftr-370	2630	18	sale	sale	NOUN
ftr-370	2630	19	is	be	AUX
ftr-370	2630	20	a	a	DET
ftr-370	2630	21	liability	liability	NOUN
ftr-370	2630	22	for	for	ADP
ftr-370	2630	23	purposes	purpose	NOUN
ftr-370	2630	24	of	of	ADP
ftr-370	2630	25	§	§	PROPN
ftr-370	2630	26	752	752	NUM
ftr-370	2630	27	.	.	PUNCT
ftr-370	2631	1	(	(	PUNCT
ftr-370	2631	2	see	see	VERB
ftr-370	2631	3	reg	reg	NOUN
ftr-370	2631	4	.	.	PUNCT
ftr-370	2632	1	§	§	PROPN
ftr-370	2632	2	1.752	1.752	NUM
ftr-370	2632	3	-	-	SYM
ftr-370	2632	4	1(a)(4)(i	1(a)(4)(i	NUM
ftr-370	2632	5	)	)	PUNCT
ftr-370	2632	6	,	,	PUNCT
ftr-370	2632	7	effective	effective	ADJ
ftr-370	2632	8	may	may	PROPN
ftr-370	2632	9	26	26	NUM
ftr-370	2632	10	,	,	PUNCT
ftr-370	2632	11	2005	2005	NUM
ftr-370	2632	12	)	)	PUNCT
ftr-370	2632	13	.	.	PUNCT
ftr-370	2633	1	•	•	NOUN
ftr-370	2633	2	the	the	DET
ftr-370	2633	3	court	court	NOUN
ftr-370	2633	4	followed	follow	VERB
ftr-370	2633	5	rev	rev	PROPN
ftr-370	2633	6	.	.	PROPN
ftr-370	2633	7	rul	rul	PROPN
ftr-370	2633	8	.	.	PUNCT
ftr-370	2634	1	88	88	NUM
ftr-370	2634	2	-	-	SYM
ftr-370	2634	3	77	77	NUM
ftr-370	2634	4	,	,	PUNCT
ftr-370	2634	5	1988	1988	NUM
ftr-370	2634	6	-	-	SYM
ftr-370	2634	7	2	2	NUM
ftr-370	2634	8	c.b	c.b	PROPN
ftr-370	2634	9	.	.	PROPN
ftr-370	2634	10	128	128	NUM
ftr-370	2634	11	;	;	PUNCT
ftr-370	2634	12	rev	rev	PROPN
ftr-370	2634	13	.	.	PROPN
ftr-370	2634	14	rul	rul	PROPN
ftr-370	2634	15	.	.	PUNCT
ftr-370	2635	1	95	95	NUM
ftr-370	2635	2	-	-	SYM
ftr-370	2635	3	26	26	NUM
ftr-370	2635	4	,	,	PUNCT
ftr-370	2635	5	1995	1995	NUM
ftr-370	2635	6	-	-	SYM
ftr-370	2635	7	1	1	NUM
ftr-370	2635	8	c.b	c.b	PROPN
ftr-370	2635	9	.	.	PROPN
ftr-370	2635	10	131	131	NUM
ftr-370	2635	11	;	;	PUNCT
ftr-370	2635	12	and	and	CCONJ
ftr-370	2635	13	rev	rev	PROPN
ftr-370	2635	14	.	.	PROPN
ftr-370	2635	15	rul	rul	PROPN
ftr-370	2635	16	.	.	PUNCT
ftr-370	2636	1	95	95	NUM
ftr-370	2636	2	-	-	SYM
ftr-370	2636	3	45	45	NUM
ftr-370	2636	4	,	,	PUNCT
ftr-370	2636	5	1995	1995	NUM
ftr-370	2636	6	-	-	SYM
ftr-370	2636	7	1	1	NUM
ftr-370	2636	8	c.b	c.b	PROPN
ftr-370	2636	9	.	.	PROPN
ftr-370	2636	10	53	53	NUM
ftr-370	2636	11	,	,	PUNCT
ftr-370	2636	12	in	in	ADP
ftr-370	2636	13	holding	hold	VERB
ftr-370	2636	14	that	that	DET
ftr-370	2636	15	short	short	ADJ
ftr-370	2636	16	sale	sale	NOUN
ftr-370	2636	17	obligations	obligation	NOUN
ftr-370	2636	18	are	be	AUX
ftr-370	2636	19	taken	take	VERB
ftr-370	2636	20	into	into	ADP
ftr-370	2636	21	account	account	NOUN
ftr-370	2636	22	in	in	ADP
ftr-370	2636	23	computing	compute	VERB
ftr-370	2636	24	basis	basis	NOUN
ftr-370	2636	25	.	.	PUNCT
ftr-370	2637	1	the	the	DET
ftr-370	2637	2	court	court	NOUN
ftr-370	2637	3	held	hold	VERB
ftr-370	2637	4	that	that	SCONJ
ftr-370	2637	5	the	the	DET
ftr-370	2637	6	revenue	revenue	NOUN
ftr-370	2637	7	rulings	ruling	NOUN
ftr-370	2637	8	are	be	AUX
ftr-370	2637	9	not	not	PART
ftr-370	2637	10	entitled	entitle	VERB
ftr-370	2637	11	to	to	PART
ftr-370	2637	12	deference	deference	VERB
ftr-370	2637	13	under	under	ADP
ftr-370	2637	14	chevron	chevron	PROPN
ftr-370	2637	15	usa	usa	PROPN
ftr-370	2637	16	,	,	PUNCT
ftr-370	2637	17	inc	inc	PROPN
ftr-370	2637	18	.	.	PROPN
ftr-370	2638	1	v.	v.	ADP
ftr-370	2638	2	natural	natural	ADJ
ftr-370	2638	3	res	re	NOUN
ftr-370	2638	4	.	.	PUNCT
ftr-370	2639	1	def	def	PROPN
ftr-370	2639	2	.	.	PROPN
ftr-370	2639	3	council	council	PROPN
ftr-370	2639	4	,	,	PUNCT
ftr-370	2639	5	inc	inc	PROPN
ftr-370	2639	6	.	.	PROPN
ftr-370	2639	7	,	,	PUNCT
ftr-370	2639	8	467	467	NUM
ftr-370	2639	9	u.s	u.s	PROPN
ftr-370	2639	10	.	.	PROPN
ftr-370	2639	11	837	837	NUM
ftr-370	2639	12	,	,	PUNCT
ftr-370	2639	13	844	844	NUM
ftr-370	2639	14	(	(	PUNCT
ftr-370	2639	15	1984	1984	NUM
ftr-370	2639	16	)	)	PUNCT
ftr-370	2639	17	,	,	PUNCT
ftr-370	2639	18	but	but	CCONJ
ftr-370	2639	19	,	,	PUNCT
ftr-370	2639	20	although	although	SCONJ
ftr-370	2639	21	not	not	PART
ftr-370	2639	22	controlling	control	VERB
ftr-370	2639	23	,	,	PUNCT
ftr-370	2639	24	the	the	DET
ftr-370	2639	25	rulings	ruling	NOUN
ftr-370	2639	26	are	be	AUX
ftr-370	2639	27	entitled	entitle	VERB
ftr-370	2639	28	to	to	ADP
ftr-370	2639	29	some	some	DET
ftr-370	2639	30	deference	deference	NOUN
ftr-370	2639	31	depending	depend	VERB
ftr-370	2639	32	on	on	ADP
ftr-370	2639	33	the	the	DET
ftr-370	2639	34	power	power	NOUN
ftr-370	2639	35	to	to	PART
ftr-370	2639	36	persuade	persuade	VERB
ftr-370	2639	37	.	.	PUNCT
ftr-370	2640	1	skidmore	skidmore	PROPN
ftr-370	2640	2	v.	v.	PROPN
ftr-370	2640	3	swift	swift	PROPN
ftr-370	2640	4	&	&	CCONJ
ftr-370	2640	5	co.	co.	PROPN
ftr-370	2640	6	,	,	PUNCT
ftr-370	2640	7	323	323	NUM
ftr-370	2640	8	u.s	u.s	PROPN
ftr-370	2640	9	.	.	PROPN
ftr-370	2640	10	134	134	NUM
ftr-370	2640	11	,	,	PUNCT
ftr-370	2640	12	140	140	NUM
ftr-370	2640	13	(	(	PUNCT
ftr-370	2640	14	1944	1944	NUM
ftr-370	2640	15	)	)	PUNCT
ftr-370	2640	16	.	.	PUNCT
ftr-370	2641	1	•	•	NOUN
ftr-370	2641	2	the	the	DET
ftr-370	2641	3	court	court	NOUN
ftr-370	2641	4	also	also	ADV
ftr-370	2641	5	held	hold	VERB
ftr-370	2641	6	that	that	SCONJ
ftr-370	2641	7	the	the	DET
ftr-370	2641	8	open	open	ADJ
ftr-370	2641	9	transaction	transaction	NOUN
ftr-370	2641	10	treatment	treatment	NOUN
ftr-370	2641	11	applied	apply	VERB
ftr-370	2641	12	to	to	ADP
ftr-370	2641	13	short	short	ADJ
ftr-370	2641	14	sales	sale	NOUN
ftr-370	2641	15	under	under	ADP
ftr-370	2641	16	§	§	PROPN
ftr-370	2641	17	1233	1233	NUM
ftr-370	2641	18	applies	apply	VERB
ftr-370	2641	19	to	to	ADP
ftr-370	2641	20	recognition	recognition	NOUN
ftr-370	2641	21	of	of	ADP
ftr-370	2641	22	capital	capital	NOUN
ftr-370	2641	23	gains	gain	NOUN
ftr-370	2641	24	and	and	CCONJ
ftr-370	2641	25	losses	loss	NOUN
ftr-370	2641	26	and	and	CCONJ
ftr-370	2641	27	has	have	VERB
ftr-370	2641	28	no	no	DET
ftr-370	2641	29	role	role	NOUN
ftr-370	2641	30	in	in	ADP
ftr-370	2641	31	determining	determine	VERB
ftr-370	2641	32	basis	basis	NOUN
ftr-370	2641	33	under	under	ADP
ftr-370	2641	34	§	§	PROPN
ftr-370	2641	35	752	752	NUM
ftr-370	2641	36	.	.	PUNCT
ftr-370	2642	1	7	7	X
ftr-370	2642	2	.	.	X
ftr-370	2642	3	marriott	marriott	PROPN
ftr-370	2642	4	international	international	PROPN
ftr-370	2642	5	.	.	PUNCT
ftr-370	2643	1	short	short	ADJ
ftr-370	2643	2	sale	sale	NOUN
ftr-370	2643	3	obligations	obligation	NOUN
ftr-370	2643	4	are	be	AUX
ftr-370	2643	5	treated	treat	VERB
ftr-370	2643	6	as	as	ADP
ftr-370	2643	7	liabilities	liability	NOUN
ftr-370	2643	8	under	under	ADP
ftr-370	2643	9	§	§	PROPN
ftr-370	2643	10	752	752	NUM
ftr-370	2643	11	.	.	PUNCT
ftr-370	2644	1	marriott	marriott	PROPN
ftr-370	2644	2	international	international	PROPN
ftr-370	2644	3	resorts	resort	NOUN
ftr-370	2644	4	,	,	PUNCT
ftr-370	2644	5	l.p	l.p	PROPN
ftr-370	2644	6	.	.	PROPN
ftr-370	2644	7	v.	v.	PROPN
ftr-370	2644	8	united	united	PROPN
ftr-370	2644	9	states	states	PROPN
ftr-370	2644	10	,	,	PUNCT
ftr-370	2644	11	83	83	NUM
ftr-370	2644	12	fed.cl	fed.cl	PROPN
ftr-370	2644	13	.	.	PUNCT
ftr-370	2645	1	291	291	NUM
ftr-370	2645	2	(	(	PUNCT
ftr-370	2645	3	fed	fed	PROPN
ftr-370	2645	4	.	.	PUNCT
ftr-370	2645	5	cl	cl	NOUN
ftr-370	2645	6	.	.	PUNCT
ftr-370	2646	1	8/28/08	8/28/08	NUM
ftr-370	2646	2	)	)	PUNCT
ftr-370	2646	3	.	.	PUNCT
ftr-370	2647	1	the	the	DET
ftr-370	2647	2	taxpayer	taxpayer	PROPN
ftr-370	2647	3	,	,	PUNCT
ftr-370	2647	4	marriott	marriott	PROPN
ftr-370	2647	5	resorts	resort	NOUN
ftr-370	2647	6	was	be	AUX
ftr-370	2647	7	a	a	DET
ftr-370	2647	8	limited	limited	ADJ
ftr-370	2647	9	partnership	partnership	NOUN
ftr-370	2647	10	consisting	consist	VERB
ftr-370	2647	11	of	of	ADP
ftr-370	2647	12	marriott	marriott	PROPN
ftr-370	2647	13	international	international	PROPN
ftr-370	2647	14	jbs	jbs	PROPN
ftr-370	2647	15	corporation	corporation	PROPN
ftr-370	2647	16	(	(	PUNCT
ftr-370	2647	17	jbs	jbs	PROPN
ftr-370	2647	18	)	)	PUNCT
ftr-370	2647	19	,	,	PUNCT
ftr-370	2647	20	the	the	DET
ftr-370	2647	21	general	general	ADJ
ftr-370	2647	22	partner	partner	NOUN
ftr-370	2647	23	,	,	PUNCT
ftr-370	2647	24	and	and	CCONJ
ftr-370	2647	25	marriott	marriott	PROPN
ftr-370	2647	26	ownership	ownership	NOUN
ftr-370	2647	27	resorts	resort	NOUN
ftr-370	2647	28	,	,	PUNCT
ftr-370	2647	29	inc	inc	PROPN
ftr-370	2647	30	.	.	PROPN
ftr-370	2647	31	(	(	PUNCT
ftr-370	2647	32	mori	mori	NOUN
ftr-370	2647	33	)	)	PUNCT
ftr-370	2647	34	,	,	PUNCT
ftr-370	2647	35	the	the	DET
ftr-370	2647	36	limited	limited	ADJ
ftr-370	2647	37	partner	partner	NOUN
ftr-370	2647	38	.	.	PUNCT
ftr-370	2648	1	jbs	jbs	PROPN
ftr-370	2648	2	was	be	AUX
ftr-370	2648	3	the	the	DET
ftr-370	2648	4	general	general	ADJ
ftr-370	2648	5	partner	partner	NOUN
ftr-370	2648	6	of	of	ADP
ftr-370	2648	7	mori	mori	NOUN
ftr-370	2648	8	.	.	PUNCT
ftr-370	2649	1	the	the	DET
ftr-370	2649	2	limited	limited	ADJ
ftr-370	2649	3	partner	partner	NOUN
ftr-370	2649	4	in	in	ADP
ftr-370	2649	5	mori	mori	NOUN
ftr-370	2649	6	was	be	AUX
ftr-370	2649	7	marriott	marriott	PROPN
ftr-370	2649	8	international	international	ADJ
ftr-370	2649	9	capital	capital	PROPN
ftr-370	2649	10	corporation	corporation	PROPN
ftr-370	2649	11	.	.	PUNCT
ftr-370	2650	1	mori	mori	PROPN
ftr-370	2650	2	sold	sell	VERB
ftr-370	2650	3	timeshare	timeshare	PROPN
ftr-370	2650	4	units	unit	NOUN
ftr-370	2650	5	in	in	ADP
ftr-370	2650	6	resort	resort	NOUN
ftr-370	2650	7	properties	property	NOUN
ftr-370	2650	8	and	and	CCONJ
ftr-370	2650	9	subsequently	subsequently	ADV
ftr-370	2650	10	transferred	transfer	VERB
ftr-370	2650	11	the	the	DET
ftr-370	2650	12	buyer	buyer	NOUN
ftr-370	2650	13	’s	’s	PART
ftr-370	2650	14	promissory	promissory	ADJ
ftr-370	2650	15	notes	note	NOUN
ftr-370	2650	16	to	to	ADP
ftr-370	2650	17	tiaa	tiaa	NOUN
ftr-370	2650	18	.	.	PUNCT
ftr-370	2651	1	396	396	NUM
ftr-370	2651	2	florida	florida	PROPN
ftr-370	2651	3	tax	tax	NOUN
ftr-370	2651	4	review	review	NOUN
ftr-370	2651	5	[	[	X
ftr-370	2651	6	vol	vol	NOUN
ftr-370	2651	7	.	.	PUNCT
ftr-370	2652	1	9	9	NUM
ftr-370	2652	2	:	:	PUNCT
ftr-370	2652	3	si	si	PROPN
ftr-370	2652	4	mori	mori	PROPN
ftr-370	2652	5	entered	enter	VERB
ftr-370	2652	6	into	into	ADP
ftr-370	2652	7	a	a	DET
ftr-370	2652	8	short	short	ADJ
ftr-370	2652	9	sale	sale	NOUN
ftr-370	2652	10	of	of	ADP
ftr-370	2652	11	five	five	NUM
ftr-370	2652	12	-	-	PUNCT
ftr-370	2652	13	year	year	NOUN
ftr-370	2652	14	treasury	treasury	NOUN
ftr-370	2652	15	notes	note	NOUN
ftr-370	2652	16	and	and	CCONJ
ftr-370	2652	17	invested	invest	VERB
ftr-370	2652	18	the	the	DET
ftr-370	2652	19	proceeds	proceed	NOUN
ftr-370	2652	20	of	of	ADP
ftr-370	2652	21	the	the	DET
ftr-370	2652	22	short	short	ADJ
ftr-370	2652	23	sale	sale	NOUN
ftr-370	2652	24	in	in	ADP
ftr-370	2652	25	repurchase	repurchase	NOUN
ftr-370	2652	26	obligations	obligation	NOUN
ftr-370	2652	27	(	(	PUNCT
ftr-370	2652	28	repos	repos	NOUN
ftr-370	2652	29	)	)	PUNCT
ftr-370	2652	30	yielding	yield	VERB
ftr-370	2652	31	a	a	DET
ftr-370	2652	32	fixed	fix	VERB
ftr-370	2652	33	return	return	NOUN
ftr-370	2652	34	.	.	PUNCT
ftr-370	2653	1	mori	mori	PROPN
ftr-370	2653	2	contributed	contribute	VERB
ftr-370	2653	3	the	the	DET
ftr-370	2653	4	repurchase	repurchase	NOUN
ftr-370	2653	5	obligations	obligation	NOUN
ftr-370	2653	6	and	and	CCONJ
ftr-370	2653	7	some	some	DET
ftr-370	2653	8	mortgage	mortgage	NOUN
ftr-370	2653	9	notes	note	NOUN
ftr-370	2653	10	to	to	ADP
ftr-370	2653	11	the	the	DET
ftr-370	2653	12	taxpayer	taxpayer	NOUN
ftr-370	2653	13	partnership	partnership	NOUN
ftr-370	2653	14	for	for	ADP
ftr-370	2653	15	a	a	DET
ftr-370	2653	16	99	99	NUM
ftr-370	2653	17	percent	percent	NOUN
ftr-370	2653	18	limited	limit	VERB
ftr-370	2653	19	partnership	partnership	NOUN
ftr-370	2653	20	interest	interest	NOUN
ftr-370	2653	21	.	.	PUNCT
ftr-370	2654	1	the	the	DET
ftr-370	2654	2	partnership	partnership	NOUN
ftr-370	2654	3	assumed	assume	VERB
ftr-370	2654	4	mori	mori	PROPN
ftr-370	2654	5	’s	’s	PART
ftr-370	2654	6	obligation	obligation	NOUN
ftr-370	2654	7	on	on	ADP
ftr-370	2654	8	the	the	DET
ftr-370	2654	9	short	short	ADJ
ftr-370	2654	10	sale	sale	NOUN
ftr-370	2654	11	.	.	PUNCT
ftr-370	2655	1	(	(	PUNCT
ftr-370	2655	2	this	this	PRON
ftr-370	2655	3	is	be	AUX
ftr-370	2655	4	similar	similar	ADJ
ftr-370	2655	5	to	to	ADP
ftr-370	2655	6	a	a	DET
ftr-370	2655	7	son	son	NOUN
ftr-370	2655	8	of	of	ADP
ftr-370	2655	9	boss	boss	NOUN
ftr-370	2655	10	transaction	transaction	NOUN
ftr-370	2655	11	but	but	CCONJ
ftr-370	2655	12	predates	predate	VERB
ftr-370	2655	13	the	the	DET
ftr-370	2655	14	retroactive	retroactive	ADJ
ftr-370	2655	15	effective	effective	ADJ
ftr-370	2655	16	date	date	NOUN
ftr-370	2655	17	of	of	ADP
ftr-370	2655	18	reg	reg	NOUN
ftr-370	2655	19	.	.	PUNCT
ftr-370	2656	1	§	§	PROPN
ftr-370	2656	2	1.752	1.752	NUM
ftr-370	2656	3	-	-	SYM
ftr-370	2656	4	6	6	NUM
ftr-370	2656	5	.	.	PUNCT
ftr-370	2656	6	)	)	PUNCT
ftr-370	2657	1	the	the	DET
ftr-370	2657	2	partnership	partnership	NOUN
ftr-370	2657	3	closed	close	VERB
ftr-370	2657	4	the	the	DET
ftr-370	2657	5	short	short	ADJ
ftr-370	2657	6	sales	sale	NOUN
ftr-370	2657	7	by	by	ADP
ftr-370	2657	8	using	use	VERB
ftr-370	2657	9	funds	fund	NOUN
ftr-370	2657	10	from	from	ADP
ftr-370	2657	11	the	the	DET
ftr-370	2657	12	repurchase	repurchase	NOUN
ftr-370	2657	13	obligations	obligation	NOUN
ftr-370	2657	14	to	to	PART
ftr-370	2657	15	acquire	acquire	VERB
ftr-370	2657	16	treasury	treasury	PROPN
ftr-370	2657	17	securities	security	NOUN
ftr-370	2657	18	.	.	PUNCT
ftr-370	2658	1	mori	mori	PROPN
ftr-370	2658	2	then	then	ADV
ftr-370	2658	3	transferred	transfer	VERB
ftr-370	2658	4	its	its	PRON
ftr-370	2658	5	partnership	partnership	NOUN
ftr-370	2658	6	interest	interest	NOUN
ftr-370	2658	7	to	to	ADP
ftr-370	2658	8	marriott	marriott	PROPN
ftr-370	2658	9	international	international	PROPN
ftr-370	2658	10	capital	capital	PROPN
ftr-370	2658	11	corporation	corporation	NOUN
ftr-370	2658	12	,	,	PUNCT
ftr-370	2658	13	which	which	PRON
ftr-370	2658	14	caused	cause	VERB
ftr-370	2658	15	a	a	DET
ftr-370	2658	16	termination	termination	NOUN
ftr-370	2658	17	and	and	CCONJ
ftr-370	2658	18	re	re	NOUN
ftr-370	2658	19	-	-	NOUN
ftr-370	2658	20	formation	formation	NOUN
ftr-370	2658	21	of	of	ADP
ftr-370	2658	22	the	the	DET
ftr-370	2658	23	partnership	partnership	NOUN
ftr-370	2658	24	under	under	ADP
ftr-370	2658	25	§	§	PROPN
ftr-370	2658	26	708(b	708(b	PROPN
ftr-370	2658	27	)	)	PUNCT
ftr-370	2658	28	.	.	PUNCT
ftr-370	2659	1	all	all	PRON
ftr-370	2659	2	of	of	ADP
ftr-370	2659	3	the	the	DET
ftr-370	2659	4	parties	party	NOUN
ftr-370	2659	5	claimed	claim	VERB
ftr-370	2659	6	a	a	DET
ftr-370	2659	7	basis	basis	NOUN
ftr-370	2659	8	in	in	ADP
ftr-370	2659	9	partnership	partnership	NOUN
ftr-370	2659	10	interests	interest	NOUN
ftr-370	2659	11	and	and	CCONJ
ftr-370	2659	12	partnership	partnership	NOUN
ftr-370	2659	13	assets	asset	NOUN
ftr-370	2659	14	from	from	ADP
ftr-370	2659	15	the	the	DET
ftr-370	2659	16	cost	cost	NOUN
ftr-370	2659	17	of	of	ADP
ftr-370	2659	18	the	the	DET
ftr-370	2659	19	repurchase	repurchase	NOUN
ftr-370	2659	20	obligations	obligation	NOUN
ftr-370	2659	21	unreduced	unreduce	VERB
ftr-370	2659	22	by	by	ADP
ftr-370	2659	23	the	the	DET
ftr-370	2659	24	obligation	obligation	NOUN
ftr-370	2659	25	under	under	ADP
ftr-370	2659	26	the	the	DET
ftr-370	2659	27	short	short	ADJ
ftr-370	2659	28	sale	sale	NOUN
ftr-370	2659	29	,	,	PUNCT
ftr-370	2659	30	and	and	CCONJ
ftr-370	2659	31	used	use	VERB
ftr-370	2659	32	this	this	DET
ftr-370	2659	33	basis	basis	NOUN
ftr-370	2659	34	to	to	PART
ftr-370	2659	35	claim	claim	VERB
ftr-370	2659	36	losses	loss	NOUN
ftr-370	2659	37	on	on	ADP
ftr-370	2659	38	the	the	DET
ftr-370	2659	39	ultimate	ultimate	ADJ
ftr-370	2659	40	disposition	disposition	NOUN
ftr-370	2659	41	of	of	ADP
ftr-370	2659	42	partnership	partnership	NOUN
ftr-370	2659	43	assets	asset	NOUN
ftr-370	2659	44	(	(	PUNCT
ftr-370	2659	45	done	do	VERB
ftr-370	2659	46	through	through	ADP
ftr-370	2659	47	a	a	DET
ftr-370	2659	48	grantor	grantor	NOUN
ftr-370	2659	49	trust	trust	NOUN
ftr-370	2659	50	)	)	PUNCT
ftr-370	2659	51	.	.	PUNCT
ftr-370	2660	1	the	the	DET
ftr-370	2660	2	partnership	partnership	NOUN
ftr-370	2660	3	claimed	claim	VERB
ftr-370	2660	4	a	a	DET
ftr-370	2660	5	loss	loss	NOUN
ftr-370	2660	6	on	on	ADP
ftr-370	2660	7	the	the	DET
ftr-370	2660	8	sale	sale	NOUN
ftr-370	2660	9	of	of	ADP
ftr-370	2660	10	the	the	DET
ftr-370	2660	11	contributed	contributed	ADJ
ftr-370	2660	12	mortgage	mortgage	NOUN
ftr-370	2660	13	notes	note	NOUN
ftr-370	2660	14	.	.	PUNCT
ftr-370	2661	1	the	the	DET
ftr-370	2661	2	claims	claim	NOUN
ftr-370	2661	3	court	court	PROPN
ftr-370	2661	4	(	(	PUNCT
ftr-370	2661	5	judge	judge	NOUN
ftr-370	2661	6	lettow	lettow	NOUN
ftr-370	2661	7	)	)	PUNCT
ftr-370	2661	8	held	hold	VERB
ftr-370	2661	9	on	on	ADP
ftr-370	2661	10	summary	summary	NOUN
ftr-370	2661	11	judgment	judgment	NOUN
ftr-370	2661	12	that	that	SCONJ
ftr-370	2661	13	the	the	DET
ftr-370	2661	14	obligation	obligation	NOUN
ftr-370	2661	15	under	under	ADP
ftr-370	2661	16	the	the	DET
ftr-370	2661	17	short	short	ADJ
ftr-370	2661	18	sale	sale	NOUN
ftr-370	2661	19	was	be	AUX
ftr-370	2661	20	a	a	DET
ftr-370	2661	21	liability	liability	NOUN
ftr-370	2661	22	for	for	ADP
ftr-370	2661	23	purposes	purpose	NOUN
ftr-370	2661	24	of	of	ADP
ftr-370	2661	25	§	§	PROPN
ftr-370	2661	26	752(b	752(b	PROPN
ftr-370	2661	27	)	)	PUNCT
ftr-370	2661	28	that	that	PRON
ftr-370	2661	29	reduced	reduce	VERB
ftr-370	2661	30	the	the	DET
ftr-370	2661	31	partnership	partnership	NOUN
ftr-370	2661	32	’s	’s	PART
ftr-370	2661	33	basis	basis	NOUN
ftr-370	2661	34	in	in	ADP
ftr-370	2661	35	its	its	PRON
ftr-370	2661	36	assets	asset	NOUN
ftr-370	2661	37	,	,	PUNCT
ftr-370	2661	38	and	and	CCONJ
ftr-370	2661	39	thereby	thereby	ADV
ftr-370	2661	40	eliminated	eliminate	VERB
ftr-370	2661	41	the	the	DET
ftr-370	2661	42	claimed	claim	VERB
ftr-370	2661	43	losses	loss	NOUN
ftr-370	2661	44	.	.	PUNCT
ftr-370	2662	1	the	the	DET
ftr-370	2662	2	court	court	NOUN
ftr-370	2662	3	followed	follow	VERB
ftr-370	2662	4	the	the	DET
ftr-370	2662	5	result	result	NOUN
ftr-370	2662	6	in	in	ADP
ftr-370	2662	7	salina	salina	PROPN
ftr-370	2662	8	partnership	partnership	PROPN
ftr-370	2662	9	v.	v.	PROPN
ftr-370	2662	10	commissioner	commissioner	PROPN
ftr-370	2662	11	,	,	PUNCT
ftr-370	2662	12	t.c	t.c	PROPN
ftr-370	2662	13	.	.	PROPN
ftr-370	2662	14	memo	memo	NOUN
ftr-370	2662	15	2000	2000	NUM
ftr-370	2662	16	-	-	SYM
ftr-370	2662	17	352	352	NUM
ftr-370	2662	18	,	,	PUNCT
ftr-370	2662	19	and	and	CCONJ
ftr-370	2662	20	rejected	reject	VERB
ftr-370	2662	21	arguments	argument	NOUN
ftr-370	2662	22	based	base	VERB
ftr-370	2662	23	on	on	ADP
ftr-370	2662	24	holdings	holding	NOUN
ftr-370	2662	25	in	in	ADP
ftr-370	2662	26	la	la	X
ftr-370	2662	27	rue	rue	X
ftr-370	2662	28	v.	v.	PROPN
ftr-370	2662	29	commissioner	commissioner	PROPN
ftr-370	2662	30	,	,	PUNCT
ftr-370	2662	31	90	90	NUM
ftr-370	2662	32	t.c	t.c	NOUN
ftr-370	2662	33	.	.	PROPN
ftr-370	2662	34	465	465	NUM
ftr-370	2662	35	(	(	PUNCT
ftr-370	2662	36	1988	1988	NUM
ftr-370	2662	37	)	)	PUNCT
ftr-370	2662	38	;	;	PUNCT
ftr-370	2662	39	long	long	ADV
ftr-370	2662	40	v.	v.	ADP
ftr-370	2662	41	commissioner	commissioner	NOUN
ftr-370	2662	42	,	,	PUNCT
ftr-370	2662	43	71	71	NUM
ftr-370	2662	44	t.c	t.c	PROPN
ftr-370	2662	45	.	.	PROPN
ftr-370	2662	46	1	1	NUM
ftr-370	2662	47	(	(	PUNCT
ftr-370	2662	48	1978	1978	NUM
ftr-370	2662	49	)	)	PUNCT
ftr-370	2662	50	;	;	PUNCT
ftr-370	2662	51	and	and	CCONJ
ftr-370	2662	52	helmer	helmer	NOUN
ftr-370	2662	53	v.	v.	PROPN
ftr-370	2662	54	commissioner	commissioner	PROPN
ftr-370	2662	55	,	,	PUNCT
ftr-370	2662	56	t.c	t.c	PROPN
ftr-370	2662	57	.	.	PROPN
ftr-370	2662	58	memo	memo	NOUN
ftr-370	2662	59	1975	1975	NUM
ftr-370	2662	60	-	-	SYM
ftr-370	2662	61	160	160	NUM
ftr-370	2662	62	.	.	PUNCT
ftr-370	2663	1	citing	cite	VERB
ftr-370	2663	2	rev	rev	PROPN
ftr-370	2663	3	.	.	PROPN
ftr-370	2663	4	rul	rul	NOUN
ftr-370	2663	5	.	.	PUNCT
ftr-370	2664	1	88	88	NUM
ftr-370	2664	2	-	-	SYM
ftr-370	2664	3	77	77	NUM
ftr-370	2664	4	,	,	PUNCT
ftr-370	2664	5	1988	1988	NUM
ftr-370	2664	6	-	-	SYM
ftr-370	2664	7	2	2	NUM
ftr-370	2664	8	c.b	c.b	PROPN
ftr-370	2664	9	.	.	PROPN
ftr-370	2664	10	128	128	NUM
ftr-370	2664	11	,	,	PUNCT
ftr-370	2664	12	the	the	DET
ftr-370	2664	13	court	court	NOUN
ftr-370	2664	14	noted	note	VERB
ftr-370	2664	15	that	that	SCONJ
ftr-370	2664	16	the	the	DET
ftr-370	2664	17	taxpayer	taxpayer	NOUN
ftr-370	2664	18	was	be	AUX
ftr-370	2664	19	on	on	ADP
ftr-370	2664	20	notice	notice	NOUN
ftr-370	2664	21	that	that	SCONJ
ftr-370	2664	22	the	the	DET
ftr-370	2664	23	irs	irs	PROPN
ftr-370	2664	24	would	would	AUX
ftr-370	2664	25	assert	assert	VERB
ftr-370	2664	26	that	that	DET
ftr-370	2664	27	symmetry	symmetry	NOUN
ftr-370	2664	28	is	be	AUX
ftr-370	2664	29	required	require	VERB
ftr-370	2664	30	under	under	ADP
ftr-370	2664	31	§	§	PROPN
ftr-370	2664	32	752	752	NUM
ftr-370	2664	33	on	on	ADP
ftr-370	2664	34	the	the	DET
ftr-370	2664	35	transfer	transfer	NOUN
ftr-370	2664	36	of	of	ADP
ftr-370	2664	37	property	property	NOUN
ftr-370	2664	38	that	that	PRON
ftr-370	2664	39	creates	create	VERB
ftr-370	2664	40	basis	basis	NOUN
ftr-370	2664	41	and	and	CCONJ
ftr-370	2664	42	offsetting	offset	VERB
ftr-370	2664	43	contingent	contingent	ADJ
ftr-370	2664	44	obligations	obligation	NOUN
ftr-370	2664	45	that	that	PRON
ftr-370	2664	46	should	should	AUX
ftr-370	2664	47	reduce	reduce	VERB
ftr-370	2664	48	basis	basis	NOUN
ftr-370	2664	49	.	.	PUNCT
ftr-370	2665	1	8	8	X
ftr-370	2665	2	.	.	X
ftr-370	2665	3	sala	sala	PROPN
ftr-370	2665	4	.	.	PUNCT
ftr-370	2666	1	interest	interest	NOUN
ftr-370	2666	2	is	be	AUX
ftr-370	2666	3	suspended	suspend	VERB
ftr-370	2666	4	under	under	ADP
ftr-370	2666	5	§	§	PROPN
ftr-370	2666	6	6404(g	6404(g	NOUN
ftr-370	2666	7	)	)	PUNCT
ftr-370	2666	8	because	because	SCONJ
ftr-370	2666	9	of	of	ADP
ftr-370	2666	10	the	the	DET
ftr-370	2666	11	absence	absence	NOUN
ftr-370	2666	12	of	of	ADP
ftr-370	2666	13	fraud	fraud	NOUN
ftr-370	2666	14	.	.	PUNCT
ftr-370	2667	1	sala	sala	PROPN
ftr-370	2667	2	v.	v.	PROPN
ftr-370	2667	3	united	united	PROPN
ftr-370	2667	4	states	states	PROPN
ftr-370	2667	5	,	,	PUNCT
ftr-370	2667	6	552	552	NUM
ftr-370	2667	7	f.supp.2d	f.supp.2d	NUM
ftr-370	2667	8	1157	1157	NUM
ftr-370	2667	9	(	(	PUNCT
ftr-370	2667	10	d.	d.	PROPN
ftr-370	2667	11	colo	colo	PROPN
ftr-370	2667	12	.	.	PUNCT
ftr-370	2668	1	5/1/07	5/1/07	NUM
ftr-370	2668	2	)	)	PUNCT
ftr-370	2668	3	.	.	PUNCT
ftr-370	2669	1	if	if	SCONJ
ftr-370	2669	2	an	an	DET
ftr-370	2669	3	individual	individual	ADJ
ftr-370	2669	4	files	file	VERB
ftr-370	2669	5	a	a	DET
ftr-370	2669	6	timely	timely	ADJ
ftr-370	2669	7	return	return	NOUN
ftr-370	2669	8	(	(	PUNCT
ftr-370	2669	9	including	include	VERB
ftr-370	2669	10	extensions	extension	NOUN
ftr-370	2669	11	)	)	PUNCT
ftr-370	2669	12	and	and	CCONJ
ftr-370	2669	13	the	the	DET
ftr-370	2669	14	irs	irs	PROPN
ftr-370	2669	15	has	have	AUX
ftr-370	2669	16	not	not	PART
ftr-370	2669	17	sent	send	VERB
ftr-370	2669	18	the	the	DET
ftr-370	2669	19	taxpayer	taxpayer	NOUN
ftr-370	2669	20	a	a	DET
ftr-370	2669	21	notice	notice	NOUN
ftr-370	2669	22	of	of	ADP
ftr-370	2669	23	additional	additional	ADJ
ftr-370	2669	24	liability	liability	NOUN
ftr-370	2669	25	(	(	PUNCT
ftr-370	2669	26	e.g.	e.g.	ADV
ftr-370	2669	27	,	,	PUNCT
ftr-370	2669	28	a	a	DET
ftr-370	2669	29	math	math	NOUN
ftr-370	2669	30	error	error	NOUN
ftr-370	2669	31	notice	notice	NOUN
ftr-370	2669	32	of	of	ADP
ftr-370	2669	33	deficiency	deficiency	NOUN
ftr-370	2669	34	)	)	PUNCT
ftr-370	2669	35	,	,	PUNCT
ftr-370	2669	36	including	include	VERB
ftr-370	2669	37	an	an	DET
ftr-370	2669	38	explanation	explanation	NOUN
ftr-370	2669	39	of	of	ADP
ftr-370	2669	40	the	the	DET
ftr-370	2669	41	basis	basis	NOUN
ftr-370	2669	42	for	for	ADP
ftr-370	2669	43	the	the	DET
ftr-370	2669	44	liability	liability	NOUN
ftr-370	2669	45	,	,	PUNCT
ftr-370	2669	46	within	within	ADP
ftr-370	2669	47	one	one	NUM
ftr-370	2669	48	year	year	NOUN
ftr-370	2669	49	following	follow	VERB
ftr-370	2669	50	the	the	DET
ftr-370	2669	51	later	later	NOUN
ftr-370	2669	52	of	of	ADP
ftr-370	2669	53	(	(	PUNCT
ftr-370	2669	54	1	1	X
ftr-370	2669	55	)	)	PUNCT
ftr-370	2669	56	the	the	DET
ftr-370	2669	57	due	due	ADJ
ftr-370	2669	58	date	date	NOUN
ftr-370	2669	59	of	of	ADP
ftr-370	2669	60	the	the	DET
ftr-370	2669	61	return	return	NOUN
ftr-370	2669	62	(	(	PUNCT
ftr-370	2669	63	without	without	ADP
ftr-370	2669	64	regard	regard	NOUN
ftr-370	2669	65	to	to	ADP
ftr-370	2669	66	extension	extension	NOUN
ftr-370	2669	67	)	)	PUNCT
ftr-370	2669	68	,	,	PUNCT
ftr-370	2669	69	or	or	CCONJ
ftr-370	2669	70	(	(	PUNCT
ftr-370	2669	71	2	2	X
ftr-370	2669	72	)	)	PUNCT
ftr-370	2669	73	the	the	DET
ftr-370	2669	74	date	date	NOUN
ftr-370	2669	75	on	on	ADP
ftr-370	2669	76	which	which	PRON
ftr-370	2669	77	the	the	DET
ftr-370	2669	78	taxpayer	taxpayer	NOUN
ftr-370	2669	79	filed	file	VERB
ftr-370	2669	80	the	the	DET
ftr-370	2669	81	return	return	NOUN
ftr-370	2669	82	,	,	PUNCT
ftr-370	2669	83	§	§	PROPN
ftr-370	2669	84	6404(g)(1	6404(g)(1	NOUN
ftr-370	2669	85	)	)	PUNCT
ftr-370	2669	86	suspends	suspend	VERB
ftr-370	2669	87	the	the	DET
ftr-370	2669	88	accrual	accrual	ADJ
ftr-370	2669	89	of	of	ADP
ftr-370	2669	90	interest	interest	NOUN
ftr-370	2669	91	for	for	ADP
ftr-370	2669	92	the	the	DET
ftr-370	2669	93	period	period	NOUN
ftr-370	2669	94	beginning	begin	VERB
ftr-370	2669	95	one	one	NUM
ftr-370	2669	96	year	year	NOUN
ftr-370	2669	97	after	after	ADP
ftr-370	2669	98	the	the	DET
ftr-370	2669	99	due	due	ADJ
ftr-370	2669	100	date	date	NOUN
ftr-370	2669	101	(	(	PUNCT
ftr-370	2669	102	or	or	CCONJ
ftr-370	2669	103	filing	filing	NOUN
ftr-370	2669	104	,	,	PUNCT
ftr-370	2669	105	if	if	SCONJ
ftr-370	2669	106	applicable	applicable	ADJ
ftr-370	2669	107	)	)	PUNCT
ftr-370	2669	108	of	of	ADP
ftr-370	2669	109	the	the	DET
ftr-370	2669	110	return	return	NOUN
ftr-370	2669	111	.	.	PUNCT
ftr-370	2670	1	interest	interest	NOUN
ftr-370	2670	2	resumes	resume	VERB
ftr-370	2670	3	running	run	VERB
ftr-370	2670	4	twenty	twenty	NUM
ftr-370	2670	5	-	-	PUNCT
ftr-370	2670	6	one	one	NUM
ftr-370	2670	7	days	day	NOUN
ftr-370	2670	8	after	after	SCONJ
ftr-370	2670	9	the	the	DET
ftr-370	2670	10	irs	irs	PROPN
ftr-370	2670	11	sends	send	VERB
ftr-370	2670	12	a	a	DET
ftr-370	2670	13	notice	notice	NOUN
ftr-370	2670	14	to	to	ADP
ftr-370	2670	15	the	the	DET
ftr-370	2670	16	taxpayer	taxpayer	NOUN
ftr-370	2670	17	.	.	PUNCT
ftr-370	2671	1	section	section	PROPN
ftr-370	2671	2	6404(g	6404(g	PROPN
ftr-370	2671	3	)	)	PUNCT
ftr-370	2671	4	does	do	AUX
ftr-370	2671	5	not	not	PART
ftr-370	2671	6	apply	apply	VERB
ftr-370	2671	7	at	at	ADV
ftr-370	2671	8	all	all	ADV
ftr-370	2671	9	if	if	SCONJ
ftr-370	2671	10	an	an	DET
ftr-370	2671	11	underpayment	underpayment	NOUN
ftr-370	2671	12	is	be	AUX
ftr-370	2671	13	due	due	ADJ
ftr-370	2671	14	to	to	ADP
ftr-370	2671	15	fraud	fraud	VERB
ftr-370	2671	16	.	.	PUNCT
ftr-370	2672	1	in	in	ADP
ftr-370	2672	2	this	this	DET
ftr-370	2672	3	case	case	NOUN
ftr-370	2672	4	,	,	PUNCT
ftr-370	2672	5	the	the	DET
ftr-370	2672	6	district	district	NOUN
ftr-370	2672	7	court	court	NOUN
ftr-370	2672	8	held	hold	VERB
ftr-370	2672	9	that	that	SCONJ
ftr-370	2672	10	the	the	DET
ftr-370	2672	11	fraud	fraud	NOUN
ftr-370	2672	12	exception	exception	NOUN
ftr-370	2672	13	to	to	ADP
ftr-370	2672	14	§	§	PROPN
ftr-370	2672	15	6404(g	6404(g	NOUN
ftr-370	2672	16	)	)	PUNCT
ftr-370	2672	17	does	do	AUX
ftr-370	2672	18	not	not	PART
ftr-370	2672	19	apply	apply	VERB
ftr-370	2672	20	to	to	ADP
ftr-370	2672	21	a	a	DET
ftr-370	2672	22	deficiency	deficiency	NOUN
ftr-370	2672	23	from	from	ADP
ftr-370	2672	24	a	a	DET
ftr-370	2672	25	tax	tax	NOUN
ftr-370	2672	26	shelter	shelter	NOUN
ftr-370	2672	27	transaction	transaction	NOUN
ftr-370	2672	28	[	[	X
ftr-370	2672	29	“	"	PUNCT
ftr-370	2672	30	baby	baby	NOUN
ftr-370	2672	31	boss	boss	NOUN
ftr-370	2672	32	”	"	PUNCT
ftr-370	2672	33	]	]	PUNCT
ftr-370	2672	34	that	that	PRON
ftr-370	2672	35	lacked	lack	VERB
ftr-370	2672	36	economic	economic	ADJ
ftr-370	2672	37	substance	substance	NOUN
ftr-370	2672	38	,	,	PUNCT
ftr-370	2672	39	unless	unless	SCONJ
ftr-370	2672	40	the	the	DET
ftr-370	2672	41	government	government	NOUN
ftr-370	2672	42	shows	show	VERB
ftr-370	2672	43	that	that	SCONJ
ftr-370	2672	44	the	the	DET
ftr-370	2672	45	taxpayer	taxpayer	NOUN
ftr-370	2672	46	engaged	engage	VERB
ftr-370	2672	47	in	in	ADP
ftr-370	2672	48	some	some	DET
ftr-370	2672	49	act	act	NOUN
ftr-370	2672	50	of	of	ADP
ftr-370	2672	51	concealment	concealment	NOUN
ftr-370	2672	52	or	or	CCONJ
ftr-370	2672	53	misrepresentation	misrepresentation	NOUN
ftr-370	2672	54	.	.	PUNCT
ftr-370	2673	1	even	even	ADV
ftr-370	2673	2	though	though	SCONJ
ftr-370	2673	3	the	the	DET
ftr-370	2673	4	taxpayer	taxpayer	NOUN
ftr-370	2673	5	entered	enter	VERB
ftr-370	2673	6	into	into	ADP
ftr-370	2673	7	the	the	DET
ftr-370	2673	8	transaction	transaction	NOUN
ftr-370	2673	9	knowing	know	VERB
ftr-370	2673	10	that	that	SCONJ
ftr-370	2673	11	it	it	PRON
ftr-370	2673	12	was	be	AUX
ftr-370	2673	13	a	a	DET
ftr-370	2673	14	listed	listed	ADJ
ftr-370	2673	15	transaction	transaction	NOUN
ftr-370	2673	16	[	[	X
ftr-370	2673	17	notice	notice	NOUN
ftr-370	2673	18	2000	2000	NUM
ftr-370	2673	19	-	-	SYM
ftr-370	2673	20	44	44	NUM
ftr-370	2673	21	]	]	PUNCT
ftr-370	2673	22	,	,	PUNCT
ftr-370	2673	23	and	and	CCONJ
ftr-370	2673	24	knowing	know	VERB
ftr-370	2673	25	that	that	SCONJ
ftr-370	2673	26	it	it	PRON
ftr-370	2673	27	would	would	AUX
ftr-370	2673	28	not	not	PART
ftr-370	2673	29	be	be	AUX
ftr-370	2673	30	registered	register	VERB
ftr-370	2673	31	with	with	ADP
ftr-370	2673	32	the	the	DET
ftr-370	2673	33	irs	irs	PROPN
ftr-370	2673	34	in	in	ADP
ftr-370	2673	35	order	order	NOUN
ftr-370	2673	36	to	to	PART
ftr-370	2673	37	conceal	conceal	VERB
ftr-370	2673	38	his	his	PRON
ftr-370	2673	39	participation	participation	NOUN
ftr-370	2673	40	,	,	PUNCT
ftr-370	2673	41	2009	2009	NUM
ftr-370	2673	42	]	]	PUNCT
ftr-370	2673	43	recent	recent	ADJ
ftr-370	2673	44	developments	development	NOUN
ftr-370	2673	45	in	in	ADP
ftr-370	2673	46	federal	federal	ADJ
ftr-370	2673	47	income	income	NOUN
ftr-370	2673	48	taxation	taxation	NOUN
ftr-370	2673	49	397	397	NUM
ftr-370	2673	50	because	because	SCONJ
ftr-370	2673	51	taxpayer	taxpayer	NOUN
ftr-370	2673	52	relied	rely	VERB
ftr-370	2673	53	on	on	ADP
ftr-370	2673	54	a	a	DET
ftr-370	2673	55	“	"	PUNCT
ftr-370	2673	56	more	more	ADV
ftr-370	2673	57	likely	likely	ADJ
ftr-370	2673	58	than	than	ADP
ftr-370	2673	59	not	not	PART
ftr-370	2673	60	opinion	opinion	NOUN
ftr-370	2673	61	”	"	PUNCT
ftr-370	2673	62	by	by	ADP
ftr-370	2673	63	r.j	r.j	PROPN
ftr-370	2673	64	.	.	PROPN
ftr-370	2673	65	ruble	ruble	NOUN
ftr-370	2673	66	that	that	PRON
ftr-370	2673	67	the	the	DET
ftr-370	2673	68	tax	tax	NOUN
ftr-370	2673	69	results	result	NOUN
ftr-370	2673	70	of	of	ADP
ftr-370	2673	71	the	the	DET
ftr-370	2673	72	transaction	transaction	NOUN
ftr-370	2673	73	would	would	AUX
ftr-370	2673	74	be	be	AUX
ftr-370	2673	75	upheld	uphold	VERB
ftr-370	2673	76	,	,	PUNCT
ftr-370	2673	77	the	the	DET
ftr-370	2673	78	taxpayer	taxpayer	NOUN
ftr-370	2673	79	acted	act	VERB
ftr-370	2673	80	in	in	ADP
ftr-370	2673	81	good	good	ADJ
ftr-370	2673	82	faith	faith	NOUN
ftr-370	2673	83	and	and	CCONJ
ftr-370	2673	84	the	the	DET
ftr-370	2673	85	government	government	NOUN
ftr-370	2673	86	could	could	AUX
ftr-370	2673	87	not	not	PART
ftr-370	2673	88	prove	prove	VERB
ftr-370	2673	89	that	that	SCONJ
ftr-370	2673	90	the	the	DET
ftr-370	2673	91	taxpayer	taxpayer	NOUN
ftr-370	2673	92	had	have	VERB
ftr-370	2673	93	fraudulent	fraudulent	ADJ
ftr-370	2673	94	intent	intent	NOUN
ftr-370	2673	95	.	.	PUNCT
ftr-370	2674	1	summary	summary	NOUN
ftr-370	2674	2	judgment	judgment	NOUN
ftr-370	2674	3	was	be	AUX
ftr-370	2674	4	entered	enter	VERB
ftr-370	2674	5	for	for	ADP
ftr-370	2674	6	the	the	DET
ftr-370	2674	7	taxpayer	taxpayer	NOUN
ftr-370	2674	8	.	.	PUNCT
ftr-370	2675	1	a.	a.	PROPN
ftr-370	2675	2	was	be	AUX
ftr-370	2675	3	it	it	PRON
ftr-370	2675	4	a	a	DET
ftr-370	2675	5	“	"	PUNCT
ftr-370	2675	6	qualified	qualified	ADJ
ftr-370	2675	7	amended	amend	VERB
ftr-370	2675	8	return	return	NOUN
ftr-370	2675	9	”	"	PUNCT
ftr-370	2675	10	?	?	PUNCT
ftr-370	2676	1	sala	sala	PROPN
ftr-370	2676	2	v.	v.	PROPN
ftr-370	2676	3	united	united	PROPN
ftr-370	2676	4	states	states	PROPN
ftr-370	2676	5	,	,	PUNCT
ftr-370	2676	6	99	99	NUM
ftr-370	2676	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2676	8	2007	2007	NUM
ftr-370	2676	9	-	-	SYM
ftr-370	2676	10	3011	3011	NUM
ftr-370	2676	11	(	(	PUNCT
ftr-370	2676	12	d.	d.	PROPN
ftr-370	2676	13	colo	colo	PROPN
ftr-370	2676	14	.	.	PUNCT
ftr-370	2677	1	5/30/07	5/30/07	NUM
ftr-370	2677	2	)	)	PUNCT
ftr-370	2677	3	.	.	PUNCT
ftr-370	2678	1	on	on	ADP
ftr-370	2678	2	plaintiff	plaintiff	PROPN
ftr-370	2678	3	’s	’s	PART
ftr-370	2678	4	motion	motion	NOUN
ftr-370	2678	5	for	for	ADP
ftr-370	2678	6	partial	partial	ADJ
ftr-370	2678	7	summary	summary	NOUN
ftr-370	2678	8	judgment	judgment	NOUN
ftr-370	2678	9	,	,	PUNCT
ftr-370	2678	10	judge	judge	PROPN
ftr-370	2678	11	babcock	babcock	PROPN
ftr-370	2678	12	held	hold	VERB
ftr-370	2678	13	that	that	SCONJ
ftr-370	2678	14	the	the	DET
ftr-370	2678	15	amended	amend	VERB
ftr-370	2678	16	2000	2000	NUM
ftr-370	2678	17	return	return	NOUN
ftr-370	2678	18	filed	file	VERB
ftr-370	2678	19	by	by	ADP
ftr-370	2678	20	sala	sala	PROPN
ftr-370	2678	21	on	on	ADP
ftr-370	2678	22	11/18/03	11/18/03	PROPN
ftr-370	2678	23	was	be	AUX
ftr-370	2678	24	possibly	possibly	ADV
ftr-370	2678	25	not	not	PART
ftr-370	2678	26	a	a	DET
ftr-370	2678	27	“	"	PUNCT
ftr-370	2678	28	qualified	qualified	ADJ
ftr-370	2678	29	amended	amend	VERB
ftr-370	2678	30	return	return	NOUN
ftr-370	2678	31	”	"	PUNCT
ftr-370	2678	32	because	because	SCONJ
ftr-370	2678	33	the	the	DET
ftr-370	2678	34	date	date	NOUN
ftr-370	2678	35	that	that	PRON
ftr-370	2678	36	the	the	DET
ftr-370	2678	37	irs	irs	PROPN
ftr-370	2678	38	notified	notify	VERB
ftr-370	2678	39	kpmg	kpmg	PROPN
ftr-370	2678	40	that	that	SCONJ
ftr-370	2678	41	it	it	PRON
ftr-370	2678	42	was	be	AUX
ftr-370	2678	43	under	under	ADP
ftr-370	2678	44	a	a	DET
ftr-370	2678	45	§	§	PROPN
ftr-370	2678	46	6700	6700	NUM
ftr-370	2678	47	examination	examination	NOUN
ftr-370	2678	48	was	be	AUX
ftr-370	2678	49	10/17/03	10/17/03	PROPN
ftr-370	2678	50	.	.	PUNCT
ftr-370	2679	1	the	the	DET
ftr-370	2679	2	resolution	resolution	NOUN
ftr-370	2679	3	of	of	ADP
ftr-370	2679	4	this	this	DET
ftr-370	2679	5	issue	issue	NOUN
ftr-370	2679	6	depended	depend	VERB
ftr-370	2679	7	upon	upon	SCONJ
ftr-370	2679	8	the	the	DET
ftr-370	2679	9	scope	scope	NOUN
ftr-370	2679	10	of	of	ADP
ftr-370	2679	11	the	the	DET
ftr-370	2679	12	§	§	PROPN
ftr-370	2679	13	6700	6700	NUM
ftr-370	2679	14	examination	examination	NOUN
ftr-370	2679	15	at	at	ADP
ftr-370	2679	16	the	the	DET
ftr-370	2679	17	time	time	NOUN
ftr-370	2679	18	the	the	DET
ftr-370	2679	19	amended	amend	VERB
ftr-370	2679	20	return	return	NOUN
ftr-370	2679	21	was	be	AUX
ftr-370	2679	22	filed	file	VERB
ftr-370	2679	23	,	,	PUNCT
ftr-370	2679	24	and	and	CCONJ
ftr-370	2679	25	an	an	DET
ftr-370	2679	26	issue	issue	NOUN
ftr-370	2679	27	of	of	ADP
ftr-370	2679	28	fact	fact	NOUN
ftr-370	2679	29	existed	exist	VERB
ftr-370	2679	30	that	that	SCONJ
ftr-370	2679	31	precluded	preclude	VERB
ftr-370	2679	32	summary	summary	NOUN
ftr-370	2679	33	judgment	judgment	NOUN
ftr-370	2679	34	.	.	PUNCT
ftr-370	2680	1	the	the	DET
ftr-370	2680	2	court	court	NOUN
ftr-370	2680	3	refused	refuse	VERB
ftr-370	2680	4	to	to	PART
ftr-370	2680	5	stay	stay	VERB
ftr-370	2680	6	the	the	DET
ftr-370	2680	7	case	case	NOUN
ftr-370	2680	8	pending	pende	VERB
ftr-370	2680	9	the	the	DET
ftr-370	2680	10	availability	availability	NOUN
ftr-370	2680	11	of	of	ADP
ftr-370	2680	12	testimony	testimony	NOUN
ftr-370	2680	13	from	from	ADP
ftr-370	2680	14	sala	sala	PROPN
ftr-370	2680	15	’s	’s	PART
ftr-370	2680	16	kpmg	kpmg	PROPN
ftr-370	2680	17	accountant	accountant	PROPN
ftr-370	2680	18	,	,	PUNCT
ftr-370	2680	19	tracie	tracie	PROPN
ftr-370	2680	20	henderson	henderson	PROPN
ftr-370	2680	21	,	,	PUNCT
ftr-370	2680	22	and	and	CCONJ
ftr-370	2680	23	from	from	ADP
ftr-370	2680	24	r.j	r.j	PROPN
ftr-370	2680	25	.	.	PROPN
ftr-370	2680	26	ruble	ruble	NOUN
ftr-370	2680	27	,	,	PUNCT
ftr-370	2680	28	both	both	PRON
ftr-370	2680	29	of	of	ADP
ftr-370	2680	30	whom	whom	PRON
ftr-370	2680	31	indicated	indicate	VERB
ftr-370	2680	32	they	they	PRON
ftr-370	2680	33	would	would	AUX
ftr-370	2680	34	invoke	invoke	VERB
ftr-370	2680	35	their	their	PRON
ftr-370	2680	36	fifth	fifth	ADJ
ftr-370	2680	37	amendment	amendment	NOUN
ftr-370	2680	38	rights	right	NOUN
ftr-370	2680	39	,	,	PUNCT
ftr-370	2680	40	because	because	SCONJ
ftr-370	2680	41	the	the	DET
ftr-370	2680	42	delay	delay	NOUN
ftr-370	2680	43	would	would	AUX
ftr-370	2680	44	be	be	AUX
ftr-370	2680	45	substantial	substantial	ADJ
ftr-370	2680	46	and	and	CCONJ
ftr-370	2680	47	would	would	AUX
ftr-370	2680	48	prejudice	prejudice	VERB
ftr-370	2680	49	sala	sala	PROPN
ftr-370	2680	50	.	.	PUNCT
ftr-370	2681	1	b.	b.	PROPN
ftr-370	2681	2	sala	sala	PROPN
ftr-370	2681	3	v.	v.	PROPN
ftr-370	2681	4	united	united	PROPN
ftr-370	2681	5	states	states	PROPN
ftr-370	2681	6	,	,	PUNCT
ftr-370	2681	7	100	100	NUM
ftr-370	2681	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2681	9	20075097	20075097	NUM
ftr-370	2681	10	(	(	PUNCT
ftr-370	2681	11	d.	d.	PROPN
ftr-370	2681	12	colo	colo	PROPN
ftr-370	2681	13	.	.	PUNCT
ftr-370	2682	1	7/3/07	7/3/07	NUM
ftr-370	2682	2	)	)	PUNCT
ftr-370	2682	3	.	.	PUNCT
ftr-370	2683	1	judge	judge	PROPN
ftr-370	2683	2	babcock	babcock	PROPN
ftr-370	2683	3	reiterated	reiterate	VERB
ftr-370	2683	4	his	his	PRON
ftr-370	2683	5	holding	holding	NOUN
ftr-370	2683	6	that	that	SCONJ
ftr-370	2683	7	there	there	PRON
ftr-370	2683	8	is	be	VERB
ftr-370	2683	9	an	an	DET
ftr-370	2683	10	issue	issue	NOUN
ftr-370	2683	11	of	of	ADP
ftr-370	2683	12	fact	fact	NOUN
ftr-370	2683	13	as	as	ADP
ftr-370	2683	14	to	to	ADP
ftr-370	2683	15	whether	whether	SCONJ
ftr-370	2683	16	the	the	DET
ftr-370	2683	17	11/18/03	11/18/03	PROPN
ftr-370	2683	18	amended	amend	VERB
ftr-370	2683	19	return	return	NOUN
ftr-370	2683	20	was	be	AUX
ftr-370	2683	21	a	a	DET
ftr-370	2683	22	qualified	qualified	ADJ
ftr-370	2683	23	amended	amend	VERB
ftr-370	2683	24	return	return	NOUN
ftr-370	2683	25	.	.	PUNCT
ftr-370	2684	1	c.	c.	PROPN
ftr-370	2684	2	district	district	PROPN
ftr-370	2684	3	court	court	PROPN
ftr-370	2684	4	holds	hold	VERB
ftr-370	2684	5	for	for	ADP
ftr-370	2684	6	the	the	DET
ftr-370	2684	7	taxpayer	taxpayer	NOUN
ftr-370	2684	8	on	on	ADP
ftr-370	2684	9	the	the	DET
ftr-370	2684	10	merits	merit	NOUN
ftr-370	2684	11	in	in	ADP
ftr-370	2684	12	an	an	DET
ftr-370	2684	13	options	option	NOUN
ftr-370	2684	14	transaction	transaction	NOUN
ftr-370	2684	15	for	for	ADP
ftr-370	2684	16	which	which	DET
ftr-370	2684	17	r.j	r.j	PROPN
ftr-370	2684	18	.	.	PROPN
ftr-370	2684	19	ruble	ruble	PROPN
ftr-370	2684	20	provided	provide	VERB
ftr-370	2684	21	the	the	DET
ftr-370	2684	22	tax	tax	NOUN
ftr-370	2684	23	opinion	opinion	NOUN
ftr-370	2684	24	.	.	PUNCT
ftr-370	2685	1	sala	sala	PROPN
ftr-370	2685	2	v.	v.	PROPN
ftr-370	2685	3	united	united	PROPN
ftr-370	2685	4	states	states	PROPN
ftr-370	2685	5	,	,	PUNCT
ftr-370	2685	6	552	552	NUM
ftr-370	2685	7	f.	f.	PROPN
ftr-370	2685	8	supp	supp	PROPN
ftr-370	2685	9	.	.	PUNCT
ftr-370	2686	1	2d	2d	PROPN
ftr-370	2686	2	1167	1167	NUM
ftr-370	2686	3	(	(	PUNCT
ftr-370	2686	4	d.	d.	PROPN
ftr-370	2686	5	colo	colo	PROPN
ftr-370	2686	6	.	.	PUNCT
ftr-370	2687	1	4/22/08	4/22/08	NUM
ftr-370	2687	2	)	)	PUNCT
ftr-370	2687	3	.	.	PUNCT
ftr-370	2688	1	the	the	DET
ftr-370	2688	2	district	district	NOUN
ftr-370	2688	3	court	court	NOUN
ftr-370	2688	4	(	(	PUNCT
ftr-370	2688	5	judge	judge	PROPN
ftr-370	2688	6	babcock	babcock	PROPN
ftr-370	2688	7	)	)	PUNCT
ftr-370	2688	8	held	hold	VERB
ftr-370	2688	9	that	that	SCONJ
ftr-370	2688	10	taxpayer	taxpayer	NOUN
ftr-370	2688	11	was	be	AUX
ftr-370	2688	12	entitled	entitle	VERB
ftr-370	2688	13	to	to	ADP
ftr-370	2688	14	a	a	DET
ftr-370	2688	15	$	$	SYM
ftr-370	2688	16	60	60	NUM
ftr-370	2688	17	million	million	NUM
ftr-370	2688	18	ordinary	ordinary	ADJ
ftr-370	2688	19	loss	loss	NOUN
ftr-370	2688	20	on	on	ADP
ftr-370	2688	21	24	24	NUM
ftr-370	2688	22	long	long	ADJ
ftr-370	2688	23	and	and	CCONJ
ftr-370	2688	24	short	short	ADJ
ftr-370	2688	25	currency	currency	NOUN
ftr-370	2688	26	options	option	NOUN
ftr-370	2688	27	entered	enter	VERB
ftr-370	2688	28	into	into	ADP
ftr-370	2688	29	in	in	ADP
ftr-370	2688	30	november	november	PROPN
ftr-370	2688	31	2000	2000	NUM
ftr-370	2688	32	as	as	ADP
ftr-370	2688	33	part	part	NOUN
ftr-370	2688	34	of	of	ADP
ftr-370	2688	35	a	a	DET
ftr-370	2688	36	deerhurst	deerhurst	ADJ
ftr-370	2688	37	program	program	NOUN
ftr-370	2688	38	,	,	PUNCT
ftr-370	2688	39	in	in	ADP
ftr-370	2688	40	which	which	PRON
ftr-370	2688	41	the	the	DET
ftr-370	2688	42	options	option	NOUN
ftr-370	2688	43	were	be	AUX
ftr-370	2688	44	contributed	contribute	VERB
ftr-370	2688	45	to	to	ADP
ftr-370	2688	46	a	a	DET
ftr-370	2688	47	partnership	partnership	NOUN
ftr-370	2688	48	.	.	PUNCT
ftr-370	2689	1	the	the	DET
ftr-370	2689	2	basis	basis	NOUN
ftr-370	2689	3	of	of	ADP
ftr-370	2689	4	that	that	DET
ftr-370	2689	5	partnership	partnership	NOUN
ftr-370	2689	6	interest	interest	NOUN
ftr-370	2689	7	was	be	AUX
ftr-370	2689	8	increased	increase	VERB
ftr-370	2689	9	by	by	ADP
ftr-370	2689	10	the	the	DET
ftr-370	2689	11	cost	cost	NOUN
ftr-370	2689	12	of	of	ADP
ftr-370	2689	13	the	the	DET
ftr-370	2689	14	long	long	ADJ
ftr-370	2689	15	options	option	NOUN
ftr-370	2689	16	but	but	CCONJ
ftr-370	2689	17	was	be	AUX
ftr-370	2689	18	not	not	PART
ftr-370	2689	19	reduced	reduce	VERB
ftr-370	2689	20	by	by	ADP
ftr-370	2689	21	the	the	DET
ftr-370	2689	22	contingent	contingent	ADJ
ftr-370	2689	23	liability	liability	NOUN
ftr-370	2689	24	on	on	ADP
ftr-370	2689	25	the	the	DET
ftr-370	2689	26	short	short	ADJ
ftr-370	2689	27	options	option	NOUN
ftr-370	2689	28	under	under	ADP
ftr-370	2689	29	helmer	helmer	NOUN
ftr-370	2689	30	v.	v.	ADP
ftr-370	2689	31	commissioner	commissioner	PROPN
ftr-370	2689	32	,	,	PUNCT
ftr-370	2689	33	t.c	t.c	PROPN
ftr-370	2689	34	.	.	PROPN
ftr-370	2689	35	memo	memo	NOUN
ftr-370	2689	36	.	.	PUNCT
ftr-370	2690	1	1975	1975	NUM
ftr-370	2690	2	-	-	SYM
ftr-370	2690	3	160	160	NUM
ftr-370	2690	4	(	(	PUNCT
ftr-370	2690	5	1975	1975	NUM
ftr-370	2690	6	)	)	PUNCT
ftr-370	2690	7	.	.	PUNCT
ftr-370	2691	1	this	this	PRON
ftr-370	2691	2	was	be	AUX
ftr-370	2691	3	based	base	VERB
ftr-370	2691	4	upon	upon	SCONJ
ftr-370	2691	5	judge	judge	PROPN
ftr-370	2691	6	babcock	babcock	PROPN
ftr-370	2691	7	’s	’s	PART
ftr-370	2691	8	finding	finding	NOUN
ftr-370	2691	9	of	of	ADP
ftr-370	2691	10	fact	fact	NOUN
ftr-370	2691	11	that	that	SCONJ
ftr-370	2691	12	the	the	DET
ftr-370	2691	13	long	long	ADJ
ftr-370	2691	14	and	and	CCONJ
ftr-370	2691	15	short	short	ADJ
ftr-370	2691	16	options	option	NOUN
ftr-370	2691	17	were	be	AUX
ftr-370	2691	18	separate	separate	ADJ
ftr-370	2691	19	instruments	instrument	NOUN
ftr-370	2691	20	for	for	ADP
ftr-370	2691	21	tax	tax	NOUN
ftr-370	2691	22	purposes	purpose	NOUN
ftr-370	2691	23	.	.	PUNCT
ftr-370	2692	1	the	the	DET
ftr-370	2692	2	court	court	NOUN
ftr-370	2692	3	found	find	VERB
ftr-370	2692	4	that	that	SCONJ
ftr-370	2692	5	the	the	DET
ftr-370	2692	6	regulations	regulation	NOUN
ftr-370	2692	7	issued	issue	VERB
ftr-370	2692	8	in	in	ADP
ftr-370	2692	9	2003	2003	NUM
ftr-370	2692	10	,	,	PUNCT
ftr-370	2692	11	reg	reg	NOUN
ftr-370	2692	12	.	.	PUNCT
ftr-370	2693	1	§	§	PROPN
ftr-370	2693	2	1.752	1.752	NUM
ftr-370	2693	3	-	-	SYM
ftr-370	2693	4	6	6	NUM
ftr-370	2693	5	,	,	PUNCT
ftr-370	2693	6	retroactive	retroactive	ADJ
ftr-370	2693	7	to	to	ADP
ftr-370	2693	8	october	october	PROPN
ftr-370	2693	9	1999	1999	NUM
ftr-370	2693	10	,	,	PUNCT
ftr-370	2693	11	which	which	PRON
ftr-370	2693	12	contained	contain	VERB
ftr-370	2693	13	an	an	DET
ftr-370	2693	14	“	"	PUNCT
ftr-370	2693	15	exception	exception	NOUN
ftr-370	2693	16	to	to	ADP
ftr-370	2693	17	the	the	DET
ftr-370	2693	18	exception	exception	NOUN
ftr-370	2693	19	”	"	PUNCT
ftr-370	2693	20	for	for	ADP
ftr-370	2693	21	transactions	transaction	NOUN
ftr-370	2693	22	described	describe	VERB
ftr-370	2693	23	in	in	ADP
ftr-370	2693	24	notice	notice	NOUN
ftr-370	2693	25	2000	2000	NUM
ftr-370	2693	26	-	-	SYM
ftr-370	2693	27	44	44	NUM
ftr-370	2693	28	,	,	PUNCT
ftr-370	2693	29	exceeded	exceed	VERB
ftr-370	2693	30	treasury	treasury	PROPN
ftr-370	2693	31	’s	’s	PART
ftr-370	2693	32	authority	authority	NOUN
ftr-370	2693	33	.	.	PUNCT
ftr-370	2694	1	judge	judge	PROPN
ftr-370	2694	2	babcock	babcock	PROPN
ftr-370	2694	3	held	hold	VERB
ftr-370	2694	4	that	that	SCONJ
ftr-370	2694	5	the	the	DET
ftr-370	2694	6	regulations	regulation	NOUN
ftr-370	2694	7	were	be	AUX
ftr-370	2694	8	not	not	PART
ftr-370	2694	9	legislative	legislative	ADJ
ftr-370	2694	10	because	because	SCONJ
ftr-370	2694	11	the	the	DET
ftr-370	2694	12	“	"	PUNCT
ftr-370	2694	13	exception	exception	NOUN
ftr-370	2694	14	to	to	ADP
ftr-370	2694	15	the	the	DET
ftr-370	2694	16	exception	exception	NOUN
ftr-370	2694	17	”	"	PUNCT
ftr-370	2694	18	was	be	AUX
ftr-370	2694	19	not	not	PART
ftr-370	2694	20	comparable	comparable	ADJ
ftr-370	2694	21	to	to	ADP
ftr-370	2694	22	the	the	DET
ftr-370	2694	23	rules	rule	NOUN
ftr-370	2694	24	for	for	ADP
ftr-370	2694	25	corporations	corporation	NOUN
ftr-370	2694	26	described	describe	VERB
ftr-370	2694	27	in	in	ADP
ftr-370	2694	28	§	§	PROPN
ftr-370	2694	29	358(h	358(h	PROPN
ftr-370	2694	30	)	)	PUNCT
ftr-370	2694	31	.	.	PUNCT
ftr-370	2695	1	judge	judge	PROPN
ftr-370	2695	2	babcock	babcock	PROPN
ftr-370	2695	3	concluded	conclude	VERB
ftr-370	2695	4	that	that	SCONJ
ftr-370	2695	5	the	the	DET
ftr-370	2695	6	corporate	corporate	ADJ
ftr-370	2695	7	rules	rule	NOUN
ftr-370	2695	8	were	be	AUX
ftr-370	2695	9	only	only	ADV
ftr-370	2695	10	“	"	PUNCT
ftr-370	2695	11	to	to	PART
ftr-370	2695	12	prevent	prevent	VERB
ftr-370	2695	13	acceleration	acceleration	NOUN
ftr-370	2695	14	or	or	CCONJ
ftr-370	2695	15	duplication	duplication	NOUN
ftr-370	2695	16	of	of	ADP
ftr-370	2695	17	losses	loss	NOUN
ftr-370	2695	18	,	,	PUNCT
ftr-370	2695	19	”	"	PUNCT
ftr-370	2695	20	which	which	PRON
ftr-370	2695	21	were	be	AUX
ftr-370	2695	22	not	not	PART
ftr-370	2695	23	involved	involve	VERB
ftr-370	2695	24	in	in	ADP
ftr-370	2695	25	the	the	DET
ftr-370	2695	26	transactions	transaction	NOUN
ftr-370	2695	27	described	describe	VERB
ftr-370	2695	28	in	in	ADP
ftr-370	2695	29	notice	notice	NOUN
ftr-370	2695	30	2000	2000	NUM
ftr-370	2695	31	-	-	SYM
ftr-370	2695	32	44	44	NUM
ftr-370	2695	33	.	.	PUNCT
ftr-370	2696	1	he	he	PRON
ftr-370	2696	2	refused	refuse	VERB
ftr-370	2696	3	to	to	PART
ftr-370	2696	4	follow	follow	VERB
ftr-370	2696	5	cemco	cemco	PROPN
ftr-370	2696	6	investors	investor	NOUN
ftr-370	2696	7	,	,	PUNCT
ftr-370	2696	8	llc	llc	PROPN
ftr-370	2696	9	v.	v.	PROPN
ftr-370	2696	10	united	united	PROPN
ftr-370	2696	11	states	states	PROPN
ftr-370	2696	12	,	,	PUNCT
ftr-370	2696	13	515	515	NUM
ftr-370	2696	14	f.3d	f.3d	NUM
ftr-370	2696	15	749	749	NUM
ftr-370	2696	16	(	(	PUNCT
ftr-370	2696	17	7th	7th	ADJ
ftr-370	2696	18	cir	cir	NOUN
ftr-370	2696	19	.	.	PROPN
ftr-370	2696	20	2008	2008	NUM
ftr-370	2696	21	)	)	PUNCT
ftr-370	2696	22	.	.	PUNCT
ftr-370	2697	1	398	398	NUM
ftr-370	2697	2	florida	florida	PROPN
ftr-370	2697	3	tax	tax	NOUN
ftr-370	2697	4	review	review	NOUN
ftr-370	2697	5	[	[	X
ftr-370	2697	6	vol	vol	NOUN
ftr-370	2697	7	.	.	PUNCT
ftr-370	2698	1	9	9	NUM
ftr-370	2698	2	:	:	SYM
ftr-370	2698	3	si	si	PROPN
ftr-370	2698	4	•	•	NUM
ftr-370	2698	5	judge	judge	PROPN
ftr-370	2698	6	babcock	babcock	PROPN
ftr-370	2698	7	analyzed	analyze	VERB
ftr-370	2698	8	the	the	DET
ftr-370	2698	9	complex	complex	ADJ
ftr-370	2698	10	transaction	transaction	NOUN
ftr-370	2698	11	under	under	ADP
ftr-370	2698	12	the	the	DET
ftr-370	2698	13	step	step	NOUN
ftr-370	2698	14	transaction	transaction	NOUN
ftr-370	2698	15	doctrine	doctrine	NOUN
ftr-370	2698	16	and	and	CCONJ
ftr-370	2698	17	found	find	VERB
ftr-370	2698	18	the	the	DET
ftr-370	2698	19	doctrine	doctrine	NOUN
ftr-370	2698	20	inapplicable	inapplicable	ADJ
ftr-370	2698	21	.	.	PUNCT
ftr-370	2699	1	•	•	ADV
ftr-370	2699	2	he	he	PRON
ftr-370	2699	3	found	find	VERB
ftr-370	2699	4	the	the	DET
ftr-370	2699	5	losses	loss	NOUN
ftr-370	2699	6	deductible	deductible	ADJ
ftr-370	2699	7	under	under	ADP
ftr-370	2699	8	§	§	PROPN
ftr-370	2699	9	165(c)(2	165(c)(2	NUM
ftr-370	2699	10	)	)	PUNCT
ftr-370	2699	11	because	because	SCONJ
ftr-370	2699	12	they	they	PRON
ftr-370	2699	13	were	be	AUX
ftr-370	2699	14	incurred	incur	VERB
ftr-370	2699	15	in	in	ADP
ftr-370	2699	16	a	a	DET
ftr-370	2699	17	transaction	transaction	NOUN
ftr-370	2699	18	entered	enter	VERB
ftr-370	2699	19	into	into	ADP
ftr-370	2699	20	for	for	ADP
ftr-370	2699	21	profit	profit	NOUN
ftr-370	2699	22	,	,	PUNCT
ftr-370	2699	23	which	which	PRON
ftr-370	2699	24	was	be	AUX
ftr-370	2699	25	to	to	PART
ftr-370	2699	26	be	be	AUX
ftr-370	2699	27	determined	determine	VERB
ftr-370	2699	28	at	at	ADP
ftr-370	2699	29	the	the	DET
ftr-370	2699	30	time	time	NOUN
ftr-370	2699	31	taxpayer	taxpayer	NOUN
ftr-370	2699	32	entered	enter	VERB
ftr-370	2699	33	into	into	ADP
ftr-370	2699	34	the	the	DET
ftr-370	2699	35	transaction	transaction	NOUN
ftr-370	2699	36	,	,	PUNCT
ftr-370	2699	37	and	and	CCONJ
ftr-370	2699	38	not	not	PART
ftr-370	2699	39	in	in	ADP
ftr-370	2699	40	hindsight	hindsight	ADJ
ftr-370	2699	41	.	.	PUNCT
ftr-370	2700	1	in	in	ADP
ftr-370	2700	2	this	this	PRON
ftr-370	2700	3	,	,	PUNCT
ftr-370	2700	4	judge	judge	PROPN
ftr-370	2700	5	babcock	babcock	PROPN
ftr-370	2700	6	credited	credit	VERB
ftr-370	2700	7	sala	sala	PROPN
ftr-370	2700	8	’s	’s	PART
ftr-370	2700	9	testimony	testimony	NOUN
ftr-370	2700	10	that	that	SCONJ
ftr-370	2700	11	“	"	PUNCT
ftr-370	2700	12	he	he	PRON
ftr-370	2700	13	expected	expect	VERB
ftr-370	2700	14	his	his	PRON
ftr-370	2700	15	investment	investment	NOUN
ftr-370	2700	16	in	in	ADP
ftr-370	2700	17	deerhurst	deerhurst	ADV
ftr-370	2700	18	to	to	PART
ftr-370	2700	19	be	be	AUX
ftr-370	2700	20	profitable	profitable	ADJ
ftr-370	2700	21	above	above	ADP
ftr-370	2700	22	and	and	CCONJ
ftr-370	2700	23	beyond	beyond	ADP
ftr-370	2700	24	the	the	DET
ftr-370	2700	25	expected	expect	VERB
ftr-370	2700	26	tax	tax	NOUN
ftr-370	2700	27	loss	loss	NOUN
ftr-370	2700	28	.	.	PUNCT
ftr-370	2700	29	.	.	PUNCT
ftr-370	2700	30	.	.	PUNCT
ftr-370	2700	31	.	.	PUNCT
ftr-370	2700	32	”	"	PUNCT
ftr-370	2701	1	•	•	ADV
ftr-370	2701	2	he	he	PRON
ftr-370	2701	3	found	find	VERB
ftr-370	2701	4	the	the	DET
ftr-370	2701	5	taxpayer	taxpayer	NOUN
ftr-370	2701	6	was	be	AUX
ftr-370	2701	7	“	"	PUNCT
ftr-370	2701	8	an	an	DET
ftr-370	2701	9	extremely	extremely	ADV
ftr-370	2701	10	cautious	cautious	ADJ
ftr-370	2701	11	investor	investor	NOUN
ftr-370	2701	12	who	who	PRON
ftr-370	2701	13	invested	invest	VERB
ftr-370	2701	14	a	a	DET
ftr-370	2701	15	great	great	ADJ
ftr-370	2701	16	deal	deal	NOUN
ftr-370	2701	17	of	of	ADP
ftr-370	2701	18	time	time	NOUN
ftr-370	2701	19	and	and	CCONJ
ftr-370	2701	20	energy	energy	NOUN
ftr-370	2701	21	carefully	carefully	ADV
ftr-370	2701	22	researching	research	VERB
ftr-370	2701	23	and	and	CCONJ
ftr-370	2701	24	choosing	choose	VERB
ftr-370	2701	25	his	his	PRON
ftr-370	2701	26	investments	investment	NOUN
ftr-370	2701	27	”	"	PUNCT
ftr-370	2701	28	and	and	CCONJ
ftr-370	2701	29	that	that	SCONJ
ftr-370	2701	30	he	he	PRON
ftr-370	2701	31	had	have	VERB
ftr-370	2701	32	a	a	DET
ftr-370	2701	33	business	business	NOUN
ftr-370	2701	34	purpose	purpose	NOUN
ftr-370	2701	35	other	other	ADJ
ftr-370	2701	36	than	than	ADP
ftr-370	2701	37	tax	tax	NOUN
ftr-370	2701	38	avoidance	avoidance	NOUN
ftr-370	2701	39	for	for	ADP
ftr-370	2701	40	structuring	structure	VERB
ftr-370	2701	41	his	his	PRON
ftr-370	2701	42	investment	investment	NOUN
ftr-370	2701	43	as	as	SCONJ
ftr-370	2701	44	he	he	PRON
ftr-370	2701	45	did	do	VERB
ftr-370	2701	46	.	.	PUNCT
ftr-370	2702	1	•	•	NUM
ftr-370	2702	2	judge	judge	PROPN
ftr-370	2702	3	babcock	babcock	PROPN
ftr-370	2702	4	further	far	ADV
ftr-370	2702	5	held	hold	VERB
ftr-370	2702	6	that	that	SCONJ
ftr-370	2702	7	sala	sala	PROPN
ftr-370	2702	8	’s	’s	PART
ftr-370	2702	9	amended	amend	VERB
ftr-370	2702	10	return	return	NOUN
ftr-370	2702	11	filed	file	VERB
ftr-370	2702	12	on	on	ADP
ftr-370	2702	13	11/18/03	11/18/03	PROPN
ftr-370	2702	14	was	be	AUX
ftr-370	2702	15	a	a	DET
ftr-370	2702	16	“	"	PUNCT
ftr-370	2702	17	qualified	qualified	ADJ
ftr-370	2702	18	amended	amend	VERB
ftr-370	2702	19	return	return	NOUN
ftr-370	2702	20	”	"	PUNCT
ftr-370	2702	21	because	because	SCONJ
ftr-370	2702	22	kpmg	kpmg	PROPN
ftr-370	2702	23	had	have	AUX
ftr-370	2702	24	not	not	PART
ftr-370	2702	25	been	be	AUX
ftr-370	2702	26	contacted	contact	VERB
ftr-370	2702	27	regarding	regard	VERB
ftr-370	2702	28	deerhurst	deerhurst	PROPN
ftr-370	2702	29	prior	prior	ADV
ftr-370	2702	30	to	to	ADP
ftr-370	2702	31	that	that	DET
ftr-370	2702	32	date	date	NOUN
ftr-370	2702	33	,	,	PUNCT
ftr-370	2702	34	although	although	SCONJ
ftr-370	2702	35	it	it	PRON
ftr-370	2702	36	had	have	AUX
ftr-370	2702	37	been	be	AUX
ftr-370	2702	38	previously	previously	ADV
ftr-370	2702	39	contacted	contact	VERB
ftr-370	2702	40	regarding	regard	VERB
ftr-370	2702	41	transactions	transaction	NOUN
ftr-370	2702	42	similar	similar	ADJ
ftr-370	2702	43	to	to	PART
ftr-370	2702	44	deerhurst	deerhurst	VERB
ftr-370	2702	45	.	.	PUNCT
ftr-370	2703	1	d.	d.	PROPN
ftr-370	2703	2	government	government	PROPN
ftr-370	2703	3	motion	motion	NOUN
ftr-370	2703	4	on	on	ADP
ftr-370	2703	5	6/10/08	6/10/08	NUM
ftr-370	2703	6	for	for	ADP
ftr-370	2703	7	new	new	ADJ
ftr-370	2703	8	trial	trial	NOUN
ftr-370	2703	9	based	base	VERB
ftr-370	2703	10	upon	upon	SCONJ
ftr-370	2703	11	affidavit	affidavit	NOUN
ftr-370	2703	12	given	give	VERB
ftr-370	2703	13	in	in	ADP
ftr-370	2703	14	connection	connection	NOUN
ftr-370	2703	15	with	with	ADP
ftr-370	2703	16	decision	decision	NOUN
ftr-370	2703	17	not	not	PART
ftr-370	2703	18	to	to	PART
ftr-370	2703	19	prosecute	prosecute	VERB
ftr-370	2703	20	investment	investment	NOUN
ftr-370	2703	21	manager	manager	NOUN
ftr-370	2703	22	.	.	PUNCT
ftr-370	2704	1	andrew	andrew	PROPN
ftr-370	2704	2	j.	j.	PROPN
ftr-370	2704	3	krieger	krieger	PROPN
ftr-370	2704	4	,	,	PUNCT
ftr-370	2704	5	a	a	DET
ftr-370	2704	6	key	key	ADJ
ftr-370	2704	7	witness	witness	NOUN
ftr-370	2704	8	for	for	ADP
ftr-370	2704	9	the	the	DET
ftr-370	2704	10	taxpayer	taxpayer	NOUN
ftr-370	2704	11	,	,	PUNCT
ftr-370	2704	12	stated	state	VERB
ftr-370	2704	13	in	in	ADP
ftr-370	2704	14	an	an	DET
ftr-370	2704	15	affidavit	affidavit	NOUN
ftr-370	2704	16	dated	date	VERB
ftr-370	2704	17	5/22/08	5/22/08	PROPN
ftr-370	2704	18	that	that	SCONJ
ftr-370	2704	19	a	a	DET
ftr-370	2704	20	portion	portion	NOUN
ftr-370	2704	21	of	of	ADP
ftr-370	2704	22	the	the	DET
ftr-370	2704	23	testimony	testimony	NOUN
ftr-370	2704	24	he	he	PRON
ftr-370	2704	25	gave	give	VERB
ftr-370	2704	26	at	at	ADP
ftr-370	2704	27	deposition	deposition	NOUN
ftr-370	2704	28	was	be	AUX
ftr-370	2704	29	false	false	ADJ
ftr-370	2704	30	,	,	PUNCT
ftr-370	2704	31	in	in	SCONJ
ftr-370	2704	32	that	that	SCONJ
ftr-370	2704	33	there	there	PRON
ftr-370	2704	34	was	be	VERB
ftr-370	2704	35	no	no	DET
ftr-370	2704	36	“	"	PUNCT
ftr-370	2704	37	test	test	NOUN
ftr-370	2704	38	period	period	NOUN
ftr-370	2704	39	”	"	PUNCT
ftr-370	2704	40	for	for	ADP
ftr-370	2704	41	an	an	DET
ftr-370	2704	42	“	"	PUNCT
ftr-370	2704	43	investment	investment	NOUN
ftr-370	2704	44	program	program	NOUN
ftr-370	2704	45	”	"	PUNCT
ftr-370	2704	46	but	but	CCONJ
ftr-370	2704	47	merely	merely	ADV
ftr-370	2704	48	an	an	DET
ftr-370	2704	49	effort	effort	NOUN
ftr-370	2704	50	to	to	PART
ftr-370	2704	51	obtain	obtain	VERB
ftr-370	2704	52	tax	tax	NOUN
ftr-370	2704	53	savings	saving	NOUN
ftr-370	2704	54	.	.	PUNCT
ftr-370	2705	1	2008	2008	NUM
ftr-370	2705	2	tnt	tnt	PROPN
ftr-370	2705	3	114	114	NUM
ftr-370	2705	4	-	-	SYM
ftr-370	2705	5	15	15	NUM
ftr-370	2705	6	.	.	PUNCT
ftr-370	2706	1	the	the	DET
ftr-370	2706	2	motion	motion	NOUN
ftr-370	2706	3	was	be	AUX
ftr-370	2706	4	opposed	oppose	VERB
ftr-370	2706	5	by	by	ADP
ftr-370	2706	6	the	the	DET
ftr-370	2706	7	taxpayer	taxpayer	NOUN
ftr-370	2706	8	because	because	SCONJ
ftr-370	2706	9	krieger	krieger	PROPN
ftr-370	2706	10	gave	give	VERB
ftr-370	2706	11	his	his	PRON
ftr-370	2706	12	affidavit	affidavit	NOUN
ftr-370	2706	13	only	only	ADV
ftr-370	2706	14	after	after	SCONJ
ftr-370	2706	15	the	the	DET
ftr-370	2706	16	government	government	NOUN
ftr-370	2706	17	granted	grant	VERB
ftr-370	2706	18	him	he	PRON
ftr-370	2706	19	immunity	immunity	NOUN
ftr-370	2706	20	from	from	ADP
ftr-370	2706	21	prosecution	prosecution	NOUN
ftr-370	2706	22	by	by	ADP
ftr-370	2706	23	executing	execute	VERB
ftr-370	2706	24	a	a	DET
ftr-370	2706	25	nonprosecution	nonprosecution	NOUN
ftr-370	2706	26	cooperation	cooperation	NOUN
ftr-370	2706	27	agreement	agreement	NOUN
ftr-370	2706	28	in	in	ADP
ftr-370	2706	29	connection	connection	NOUN
ftr-370	2706	30	with	with	ADP
ftr-370	2706	31	a	a	DET
ftr-370	2706	32	criminal	criminal	ADJ
ftr-370	2706	33	investigation	investigation	NOUN
ftr-370	2706	34	unrelated	unrelated	ADJ
ftr-370	2706	35	to	to	ADP
ftr-370	2706	36	this	this	DET
ftr-370	2706	37	case	case	NOUN
ftr-370	2706	38	,	,	PUNCT
ftr-370	2706	39	i.e.	i.e.	X
ftr-370	2706	40	,	,	PUNCT
ftr-370	2706	41	the	the	DET
ftr-370	2706	42	coplan	coplan	ADJ
ftr-370	2706	43	criminal	criminal	ADJ
ftr-370	2706	44	case	case	NOUN
ftr-370	2706	45	pending	pende	VERB
ftr-370	2706	46	in	in	ADP
ftr-370	2706	47	the	the	DET
ftr-370	2706	48	southern	southern	ADJ
ftr-370	2706	49	district	district	NOUN
ftr-370	2706	50	of	of	ADP
ftr-370	2706	51	new	new	PROPN
ftr-370	2706	52	york	york	PROPN
ftr-370	2706	53	.	.	PUNCT
ftr-370	2707	1	2008	2008	NUM
ftr-370	2707	2	tnt	tnt	NOUN
ftr-370	2707	3	130	130	NUM
ftr-370	2707	4	-	-	SYM
ftr-370	2707	5	62	62	NUM
ftr-370	2707	6	,	,	PUNCT
ftr-370	2707	7	7/1/08	7/1/08	PROPN
ftr-370	2707	8	.	.	PUNCT
ftr-370	2708	1	e.	e.	PROPN
ftr-370	2708	2	government	government	PROPN
ftr-370	2708	3	motion	motion	NOUN
ftr-370	2708	4	for	for	ADP
ftr-370	2708	5	new	new	ADJ
ftr-370	2708	6	trial	trial	NOUN
ftr-370	2708	7	denied	deny	VERB
ftr-370	2708	8	.	.	PUNCT
ftr-370	2709	1	251	251	NUM
ftr-370	2709	2	f.r.d	f.r.d	NOUN
ftr-370	2709	3	.	.	PROPN
ftr-370	2709	4	614	614	NUM
ftr-370	2709	5	,	,	PUNCT
ftr-370	2709	6	102	102	NUM
ftr-370	2709	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2709	8	2008	2008	NUM
ftr-370	2709	9	-	-	SYM
ftr-370	2709	10	5292	5292	NUM
ftr-370	2709	11	(	(	PUNCT
ftr-370	2709	12	7/18/08	7/18/08	NOUN
ftr-370	2709	13	)	)	PUNCT
ftr-370	2709	14	.	.	PUNCT
ftr-370	2710	1	judge	judge	PROPN
ftr-370	2710	2	babcock	babcock	PROPN
ftr-370	2710	3	denied	deny	VERB
ftr-370	2710	4	the	the	DET
ftr-370	2710	5	motion	motion	NOUN
ftr-370	2710	6	,	,	PUNCT
ftr-370	2710	7	holding	hold	VERB
ftr-370	2710	8	that	that	SCONJ
ftr-370	2710	9	the	the	DET
ftr-370	2710	10	evidence	evidence	NOUN
ftr-370	2710	11	submitted	submit	VERB
ftr-370	2710	12	by	by	ADP
ftr-370	2710	13	the	the	DET
ftr-370	2710	14	government	government	NOUN
ftr-370	2710	15	was	be	AUX
ftr-370	2710	16	not	not	PART
ftr-370	2710	17	new	new	ADJ
ftr-370	2710	18	.	.	PUNCT
ftr-370	2711	1	he	he	PRON
ftr-370	2711	2	stated	state	VERB
ftr-370	2711	3	,	,	PUNCT
ftr-370	2711	4	“	"	PUNCT
ftr-370	2711	5	rather	rather	ADV
ftr-370	2711	6	than	than	ADP
ftr-370	2711	7	implying	imply	VERB
ftr-370	2711	8	diligence	diligence	NOUN
ftr-370	2711	9	,	,	PUNCT
ftr-370	2711	10	the	the	DET
ftr-370	2711	11	timing	timing	NOUN
ftr-370	2711	12	of	of	ADP
ftr-370	2711	13	this	this	DET
ftr-370	2711	14	“	"	PUNCT
ftr-370	2711	15	new	new	ADJ
ftr-370	2711	16	”	"	PUNCT
ftr-370	2711	17	evidence	evidence	NOUN
ftr-370	2711	18	instead	instead	ADV
ftr-370	2711	19	implies	imply	VERB
ftr-370	2711	20	a	a	DET
ftr-370	2711	21	deliberate	deliberate	ADJ
ftr-370	2711	22	attempt	attempt	NOUN
ftr-370	2711	23	on	on	ADP
ftr-370	2711	24	the	the	DET
ftr-370	2711	25	part	part	NOUN
ftr-370	2711	26	of	of	ADP
ftr-370	2711	27	the	the	DET
ftr-370	2711	28	government	government	NOUN
ftr-370	2711	29	to	to	PART
ftr-370	2711	30	further	far	ADV
ftr-370	2711	31	delay	delay	VERB
ftr-370	2711	32	and	and	CCONJ
ftr-370	2711	33	derail	derail	VERB
ftr-370	2711	34	this	this	DET
ftr-370	2711	35	case	case	NOUN
ftr-370	2711	36	for	for	ADP
ftr-370	2711	37	tactical	tactical	ADJ
ftr-370	2711	38	gain	gain	NOUN
ftr-370	2711	39	.	.	PUNCT
ftr-370	2711	40	”	"	PUNCT
ftr-370	2712	1	9	9	NUM
ftr-370	2712	2	.	.	X
ftr-370	2712	3	stobie	stobie	PROPN
ftr-370	2712	4	creek	creek	PROPN
ftr-370	2712	5	.	.	PUNCT
ftr-370	2713	1	the	the	DET
ftr-370	2713	2	court	court	NOUN
ftr-370	2713	3	of	of	ADP
ftr-370	2713	4	federal	federal	ADJ
ftr-370	2713	5	claims	claim	NOUN
ftr-370	2713	6	denied	deny	VERB
ftr-370	2713	7	retroactive	retroactive	ADJ
ftr-370	2713	8	application	application	NOUN
ftr-370	2713	9	of	of	ADP
ftr-370	2713	10	the	the	DET
ftr-370	2713	11	regulations	regulation	NOUN
ftr-370	2713	12	,	,	PUNCT
ftr-370	2713	13	but	but	CCONJ
ftr-370	2713	14	slammed	slam	VERB
ftr-370	2713	15	the	the	DET
ftr-370	2713	16	door	door	NOUN
ftr-370	2713	17	on	on	ADP
ftr-370	2713	18	the	the	DET
ftr-370	2713	19	digital	digital	ADJ
ftr-370	2713	20	options	option	NOUN
ftr-370	2713	21	strategy	strategy	NOUN
ftr-370	2713	22	on	on	ADP
ftr-370	2713	23	economic	economic	ADJ
ftr-370	2713	24	substance	substance	NOUN
ftr-370	2713	25	grounds	ground	NOUN
ftr-370	2713	26	and	and	CCONJ
ftr-370	2713	27	upholds	uphold	VERB
ftr-370	2713	28	penalties	penalty	NOUN
ftr-370	2713	29	.	.	PUNCT
ftr-370	2714	1	stobie	stobie	PROPN
ftr-370	2714	2	creek	creek	PROPN
ftr-370	2714	3	investments	investments	PROPN
ftr-370	2714	4	,	,	PUNCT
ftr-370	2714	5	llc	llc	PROPN
ftr-370	2714	6	v.	v.	PROPN
ftr-370	2714	7	united	united	PROPN
ftr-370	2714	8	states	states	PROPN
ftr-370	2714	9	,	,	PUNCT
ftr-370	2714	10	82	82	NUM
ftr-370	2714	11	fed	feed	VERB
ftr-370	2714	12	.	.	PUNCT
ftr-370	2715	1	cl	cl	NOUN
ftr-370	2715	2	.	.	PUNCT
ftr-370	2716	1	636	636	NUM
ftr-370	2716	2	(	(	PUNCT
ftr-370	2716	3	fed	feed	VERB
ftr-370	2716	4	.	.	PUNCT
ftr-370	2717	1	cl	cl	NOUN
ftr-370	2717	2	.	.	PUNCT
ftr-370	2718	1	7/31/08	7/31/08	NUM
ftr-370	2718	2	)	)	PUNCT
ftr-370	2718	3	.	.	PUNCT
ftr-370	2719	1	the	the	DET
ftr-370	2719	2	welles	welles	PROPN
ftr-370	2719	3	family	family	NOUN
ftr-370	2719	4	recognized	recognize	VERB
ftr-370	2719	5	substantial	substantial	ADJ
ftr-370	2719	6	capital	capital	NOUN
ftr-370	2719	7	gain	gain	NOUN
ftr-370	2719	8	on	on	ADP
ftr-370	2719	9	disposition	disposition	NOUN
ftr-370	2719	10	of	of	ADP
ftr-370	2719	11	50	50	NUM
ftr-370	2719	12	percent	percent	NOUN
ftr-370	2719	13	of	of	ADP
ftr-370	2719	14	the	the	DET
ftr-370	2719	15	family	family	NOUN
ftr-370	2719	16	residential	residential	ADJ
ftr-370	2719	17	entry	entry	NOUN
ftr-370	2719	18	door	door	NOUN
ftr-370	2719	19	business	business	NOUN
ftr-370	2719	20	for	for	ADP
ftr-370	2719	21	$	$	SYM
ftr-370	2719	22	455	455	NUM
ftr-370	2719	23	million	million	NUM
ftr-370	2719	24	.	.	PUNCT
ftr-370	2720	1	prior	prior	ADV
ftr-370	2720	2	to	to	ADP
ftr-370	2720	3	sale	sale	NOUN
ftr-370	2720	4	the	the	DET
ftr-370	2720	5	family	family	NOUN
ftr-370	2720	6	transferred	transfer	VERB
ftr-370	2720	7	their	their	PRON
ftr-370	2720	8	stock	stock	NOUN
ftr-370	2720	9	holdings	holding	NOUN
ftr-370	2720	10	in	in	ADP
ftr-370	2720	11	the	the	DET
ftr-370	2720	12	family	family	NOUN
ftr-370	2720	13	2009	2009	NUM
ftr-370	2720	14	]	]	PUNCT
ftr-370	2720	15	recent	recent	ADJ
ftr-370	2720	16	developments	development	NOUN
ftr-370	2720	17	in	in	ADP
ftr-370	2720	18	federal	federal	ADJ
ftr-370	2720	19	income	income	NOUN
ftr-370	2720	20	taxation	taxation	NOUN
ftr-370	2720	21	399	399	NUM
ftr-370	2720	22	corporation	corporation	NOUN
ftr-370	2720	23	,	,	PUNCT
ftr-370	2720	24	therma	therma	NOUN
ftr-370	2720	25	-	-	PUNCT
ftr-370	2720	26	tru	tru	PROPN
ftr-370	2720	27	,	,	PUNCT
ftr-370	2720	28	to	to	ADP
ftr-370	2720	29	a	a	DET
ftr-370	2720	30	family	family	NOUN
ftr-370	2720	31	investment	investment	NOUN
ftr-370	2720	32	partnership	partnership	NOUN
ftr-370	2720	33	,	,	PUNCT
ftr-370	2720	34	stobie	stobie	PROPN
ftr-370	2720	35	creek	creek	PROPN
ftr-370	2720	36	.	.	PUNCT
ftr-370	2721	1	the	the	DET
ftr-370	2721	2	partnership	partnership	NOUN
ftr-370	2721	3	,	,	PUNCT
ftr-370	2721	4	through	through	ADP
ftr-370	2721	5	single	single	ADJ
ftr-370	2721	6	member	member	NOUN
ftr-370	2721	7	llcs	llcs	NOUN
ftr-370	2721	8	,	,	PUNCT
ftr-370	2721	9	participated	participate	VERB
ftr-370	2721	10	in	in	ADP
ftr-370	2721	11	the	the	DET
ftr-370	2721	12	jenkens	jenkens	PROPN
ftr-370	2721	13	&	&	CCONJ
ftr-370	2721	14	gilchrist	gilchrist	PROPN
ftr-370	2721	15	digital	digital	PROPN
ftr-370	2721	16	options	option	NOUN
ftr-370	2721	17	strategy	strategy	NOUN
ftr-370	2721	18	,	,	PUNCT
ftr-370	2721	19	to	to	ADP
ftr-370	2721	20	no	no	DET
ftr-370	2721	21	avail	avail	NOUN
ftr-370	2721	22	according	accord	VERB
ftr-370	2721	23	to	to	ADP
ftr-370	2721	24	the	the	DET
ftr-370	2721	25	court	court	NOUN
ftr-370	2721	26	of	of	ADP
ftr-370	2721	27	federal	federal	ADJ
ftr-370	2721	28	claims	claim	NOUN
ftr-370	2721	29	.	.	PUNCT
ftr-370	2722	1	in	in	ADP
ftr-370	2722	2	an	an	DET
ftr-370	2722	3	extraordinarily	extraordinarily	ADV
ftr-370	2722	4	detailed	detailed	ADJ
ftr-370	2722	5	and	and	CCONJ
ftr-370	2722	6	lengthy	lengthy	ADJ
ftr-370	2722	7	opinion	opinion	NOUN
ftr-370	2722	8	,	,	PUNCT
ftr-370	2722	9	the	the	DET
ftr-370	2722	10	court	court	NOUN
ftr-370	2722	11	held	hold	VERB
ftr-370	2722	12	:	:	PUNCT
ftr-370	2722	13	•	•	NUM
ftr-370	2722	14	helmer	helmer	NOUN
ftr-370	2722	15	v.	v.	ADP
ftr-370	2722	16	commissioner	commissioner	PROPN
ftr-370	2722	17	,	,	PUNCT
ftr-370	2722	18	t.c	t.c	PROPN
ftr-370	2722	19	.	.	PROPN
ftr-370	2722	20	memo	memo	NOUN
ftr-370	2722	21	.	.	PUNCT
ftr-370	2723	1	1975	1975	NUM
ftr-370	2723	2	-	-	SYM
ftr-370	2723	3	160	160	NUM
ftr-370	2723	4	,	,	PUNCT
ftr-370	2723	5	establishes	establish	VERB
ftr-370	2723	6	that	that	SCONJ
ftr-370	2723	7	the	the	DET
ftr-370	2723	8	contingent	contingent	ADJ
ftr-370	2723	9	nature	nature	NOUN
ftr-370	2723	10	of	of	ADP
ftr-370	2723	11	the	the	DET
ftr-370	2723	12	short	short	ADJ
ftr-370	2723	13	sold	sell	VERB
ftr-370	2723	14	position	position	NOUN
ftr-370	2723	15	in	in	ADP
ftr-370	2723	16	foreign	foreign	ADJ
ftr-370	2723	17	currency	currency	NOUN
ftr-370	2723	18	prevents	prevent	VERB
ftr-370	2723	19	a	a	DET
ftr-370	2723	20	reduction	reduction	NOUN
ftr-370	2723	21	in	in	ADP
ftr-370	2723	22	basis	basis	NOUN
ftr-370	2723	23	for	for	ADP
ftr-370	2723	24	a	a	DET
ftr-370	2723	25	reduction	reduction	NOUN
ftr-370	2723	26	in	in	ADP
ftr-370	2723	27	partnership	partnership	NOUN
ftr-370	2723	28	liabilities	liability	NOUN
ftr-370	2723	29	on	on	ADP
ftr-370	2723	30	distribution	distribution	NOUN
ftr-370	2723	31	of	of	ADP
ftr-370	2723	32	property	property	NOUN
ftr-370	2723	33	from	from	ADP
ftr-370	2723	34	the	the	DET
ftr-370	2723	35	partnership	partnership	NOUN
ftr-370	2723	36	.	.	PUNCT
ftr-370	2724	1	thus	thus	ADV
ftr-370	2724	2	the	the	DET
ftr-370	2724	3	potential	potential	ADJ
ftr-370	2724	4	liability	liability	NOUN
ftr-370	2724	5	on	on	ADP
ftr-370	2724	6	the	the	DET
ftr-370	2724	7	open	open	ADJ
ftr-370	2724	8	currency	currency	NOUN
ftr-370	2724	9	option	option	NOUN
ftr-370	2724	10	did	do	AUX
ftr-370	2724	11	not	not	PART
ftr-370	2724	12	reduce	reduce	VERB
ftr-370	2724	13	the	the	DET
ftr-370	2724	14	taxpayers	taxpayer	NOUN
ftr-370	2724	15	’	’	PART
ftr-370	2724	16	basis	basis	NOUN
ftr-370	2724	17	in	in	ADP
ftr-370	2724	18	distributed	distribute	VERB
ftr-370	2724	19	therma	therma	X
ftr-370	2724	20	-	-	PUNCT
ftr-370	2724	21	tru	tru	PROPN
ftr-370	2724	22	stock	stock	NOUN
ftr-370	2724	23	,	,	PUNCT
ftr-370	2724	24	whose	whose	DET
ftr-370	2724	25	basis	basis	NOUN
ftr-370	2724	26	was	be	AUX
ftr-370	2724	27	increased	increase	VERB
ftr-370	2724	28	by	by	ADP
ftr-370	2724	29	the	the	DET
ftr-370	2724	30	purchase	purchase	NOUN
ftr-370	2724	31	price	price	NOUN
ftr-370	2724	32	of	of	ADP
ftr-370	2724	33	the	the	DET
ftr-370	2724	34	short	short	ADJ
ftr-370	2724	35	options	option	NOUN
ftr-370	2724	36	.	.	PUNCT
ftr-370	2725	1	•	•	NUM
ftr-370	2725	2	retroactive	retroactive	ADJ
ftr-370	2725	3	application	application	NOUN
ftr-370	2725	4	of	of	ADP
ftr-370	2725	5	reg	reg	NOUN
ftr-370	2725	6	.	.	PUNCT
ftr-370	2726	1	§	§	PROPN
ftr-370	2726	2	1.7526	1.7526	NUM
ftr-370	2726	3	is	be	AUX
ftr-370	2726	4	not	not	PART
ftr-370	2726	5	justified	justify	VERB
ftr-370	2726	6	by	by	ADP
ftr-370	2726	7	§	§	PROPN
ftr-370	2726	8	309	309	NUM
ftr-370	2726	9	of	of	ADP
ftr-370	2726	10	the	the	DET
ftr-370	2726	11	community	community	NOUN
ftr-370	2726	12	renewal	renewal	NOUN
ftr-370	2726	13	tax	tax	NOUN
ftr-370	2726	14	relief	relief	NOUN
ftr-370	2726	15	act	act	NOUN
ftr-370	2726	16	of	of	ADP
ftr-370	2726	17	2000	2000	NUM
ftr-370	2726	18	,	,	PUNCT
ftr-370	2726	19	pub	pub	NOUN
ftr-370	2726	20	.	.	PUNCT
ftr-370	2727	1	l.	l.	PROPN
ftr-370	2727	2	no	no	INTJ
ftr-370	2727	3	.	.	PROPN
ftr-370	2728	1	106	106	NUM
ftr-370	2728	2	-	-	SYM
ftr-370	2728	3	554	554	NUM
ftr-370	2728	4	,	,	PUNCT
ftr-370	2728	5	§	§	PROPN
ftr-370	2728	6	309	309	NUM
ftr-370	2728	7	,	,	PUNCT
ftr-370	2728	8	114	114	NUM
ftr-370	2728	9	stat	stat	NOUN
ftr-370	2728	10	.	.	PUNCT
ftr-370	2729	1	2763a-587	2763a-587	NUM
ftr-370	2729	2	,	,	PUNCT
ftr-370	2729	3	-638	-638	PROPN
ftr-370	2729	4	.	.	PUNCT
ftr-370	2730	1	that	that	DET
ftr-370	2730	2	provision	provision	NOUN
ftr-370	2730	3	was	be	AUX
ftr-370	2730	4	aimed	aim	VERB
ftr-370	2730	5	at	at	ADP
ftr-370	2730	6	corporate	corporate	ADJ
ftr-370	2730	7	transactions	transaction	NOUN
ftr-370	2730	8	and	and	CCONJ
ftr-370	2730	9	is	be	AUX
ftr-370	2730	10	focused	focus	VERB
ftr-370	2730	11	on	on	ADP
ftr-370	2730	12	the	the	DET
ftr-370	2730	13	use	use	NOUN
ftr-370	2730	14	of	of	ADP
ftr-370	2730	15	contingent	contingent	ADJ
ftr-370	2730	16	liabilities	liability	NOUN
ftr-370	2730	17	to	to	PART
ftr-370	2730	18	accelerate	accelerate	VERB
ftr-370	2730	19	or	or	CCONJ
ftr-370	2730	20	duplicate	duplicate	VERB
ftr-370	2730	21	losses	loss	NOUN
ftr-370	2730	22	.	.	PUNCT
ftr-370	2731	1	the	the	DET
ftr-370	2731	2	court	court	NOUN
ftr-370	2731	3	opined	opine	VERB
ftr-370	2731	4	that	that	SCONJ
ftr-370	2731	5	,	,	PUNCT
ftr-370	2731	6	“	"	PUNCT
ftr-370	2731	7	the	the	DET
ftr-370	2731	8	transfers	transfer	NOUN
ftr-370	2731	9	of	of	ADP
ftr-370	2731	10	the	the	DET
ftr-370	2731	11	contingent	contingent	ADJ
ftr-370	2731	12	liabilities	liability	NOUN
ftr-370	2731	13	in	in	ADP
ftr-370	2731	14	the	the	DET
ftr-370	2731	15	cases	case	NOUN
ftr-370	2731	16	at	at	ADP
ftr-370	2731	17	bar	bar	NOUN
ftr-370	2731	18	resulted	result	VERB
ftr-370	2731	19	in	in	ADP
ftr-370	2731	20	increasing	increase	VERB
ftr-370	2731	21	each	each	DET
ftr-370	2731	22	partner	partner	NOUN
ftr-370	2731	23	’s	’s	PART
ftr-370	2731	24	outside	outside	ADJ
ftr-370	2731	25	basis	basis	NOUN
ftr-370	2731	26	,	,	PUNCT
ftr-370	2731	27	but	but	CCONJ
ftr-370	2731	28	did	do	AUX
ftr-370	2731	29	not	not	PART
ftr-370	2731	30	cause	cause	VERB
ftr-370	2731	31	any	any	DET
ftr-370	2731	32	acceleration	acceleration	NOUN
ftr-370	2731	33	or	or	CCONJ
ftr-370	2731	34	duplication	duplication	NOUN
ftr-370	2731	35	of	of	ADP
ftr-370	2731	36	losses	loss	NOUN
ftr-370	2731	37	.	.	PUNCT
ftr-370	2731	38	”	"	PUNCT
ftr-370	2732	1	•	•	NUM
ftr-370	2732	2	judge	judge	PROPN
ftr-370	2732	3	miller	miller	PROPN
ftr-370	2732	4	held	hold	VERB
ftr-370	2732	5	that	that	SCONJ
ftr-370	2732	6	the	the	DET
ftr-370	2732	7	long	long	ADJ
ftr-370	2732	8	and	and	CCONJ
ftr-370	2732	9	short	short	ADJ
ftr-370	2732	10	digital	digital	ADJ
ftr-370	2732	11	options	option	NOUN
ftr-370	2732	12	were	be	AUX
ftr-370	2732	13	two	two	NUM
ftr-370	2732	14	options	option	NOUN
ftr-370	2732	15	,	,	PUNCT
ftr-370	2732	16	not	not	PART
ftr-370	2732	17	one	one	NUM
ftr-370	2732	18	as	as	SCONJ
ftr-370	2732	19	contended	contend	VERB
ftr-370	2732	20	by	by	ADP
ftr-370	2732	21	the	the	DET
ftr-370	2732	22	government	government	NOUN
ftr-370	2732	23	.	.	PUNCT
ftr-370	2733	1	•	•	NUM
ftr-370	2733	2	judge	judge	PROPN
ftr-370	2733	3	miller	miller	PROPN
ftr-370	2733	4	dismissed	dismiss	VERB
ftr-370	2733	5	notice	notice	NOUN
ftr-370	2733	6	2000	2000	NUM
ftr-370	2733	7	-	-	SYM
ftr-370	2733	8	44	44	NUM
ftr-370	2733	9	,	,	PUNCT
ftr-370	2733	10	which	which	PRON
ftr-370	2733	11	was	be	AUX
ftr-370	2733	12	issued	issue	VERB
ftr-370	2733	13	in	in	ADP
ftr-370	2733	14	august	august	PROPN
ftr-370	2733	15	2000	2000	NUM
ftr-370	2733	16	,	,	PUNCT
ftr-370	2733	17	after	after	SCONJ
ftr-370	2733	18	the	the	DET
ftr-370	2733	19	transactions	transaction	NOUN
ftr-370	2733	20	occurred	occur	VERB
ftr-370	2733	21	but	but	CCONJ
ftr-370	2733	22	before	before	SCONJ
ftr-370	2733	23	they	they	PRON
ftr-370	2733	24	were	be	AUX
ftr-370	2733	25	reported	report	VERB
ftr-370	2733	26	by	by	ADP
ftr-370	2733	27	taxpayers	taxpayer	NOUN
ftr-370	2733	28	in	in	ADP
ftr-370	2733	29	2001	2001	NUM
ftr-370	2733	30	,	,	PUNCT
ftr-370	2733	31	as	as	SCONJ
ftr-370	2733	32	follows	follow	VERB
ftr-370	2733	33	:	:	PUNCT
ftr-370	2733	34	[	[	X
ftr-370	2733	35	the	the	DET
ftr-370	2733	36	government	government	NOUN
ftr-370	2733	37	’s	’s	PART
ftr-370	2733	38	]	]	PUNCT
ftr-370	2733	39	argument	argument	NOUN
ftr-370	2733	40	misunderstands	misunderstand	VERB
ftr-370	2733	41	the	the	DET
ftr-370	2733	42	import	import	NOUN
ftr-370	2733	43	of	of	ADP
ftr-370	2733	44	irs	irs	PROPN
ftr-370	2733	45	notices	notice	NOUN
ftr-370	2733	46	.	.	PUNCT
ftr-370	2734	1	as	as	ADP
ftr-370	2734	2	a	a	DET
ftr-370	2734	3	general	general	ADJ
ftr-370	2734	4	proposition	proposition	NOUN
ftr-370	2734	5	,	,	PUNCT
ftr-370	2734	6	irs	irs	PROPN
ftr-370	2734	7	notices	notice	NOUN
ftr-370	2734	8	are	be	AUX
ftr-370	2734	9	press	press	NOUN
ftr-370	2734	10	releases	release	NOUN
ftr-370	2734	11	stating	state	VERB
ftr-370	2734	12	the	the	DET
ftr-370	2734	13	irs	irs	PROPN
ftr-370	2734	14	’s	’s	PART
ftr-370	2734	15	position	position	NOUN
ftr-370	2734	16	on	on	ADP
ftr-370	2734	17	a	a	DET
ftr-370	2734	18	particular	particular	ADJ
ftr-370	2734	19	issue	issue	NOUN
ftr-370	2734	20	and	and	CCONJ
ftr-370	2734	21	informing	inform	VERB
ftr-370	2734	22	the	the	DET
ftr-370	2734	23	public	public	NOUN
ftr-370	2734	24	of	of	ADP
ftr-370	2734	25	its	its	PRON
ftr-370	2734	26	intentions	intention	NOUN
ftr-370	2734	27	;	;	PUNCT
ftr-370	2734	28	such	such	ADJ
ftr-370	2734	29	notices	notice	NOUN
ftr-370	2734	30	do	do	AUX
ftr-370	2734	31	not	not	PART
ftr-370	2734	32	constitute	constitute	VERB
ftr-370	2734	33	legal	legal	ADJ
ftr-370	2734	34	authority	authority	NOUN
ftr-370	2734	35	.	.	PUNCT
ftr-370	2735	1	…	…	PUNCT
ftr-370	2735	2	.	.	PUNCT
ftr-370	2736	1	whether	whether	SCONJ
ftr-370	2736	2	[	[	X
ftr-370	2736	3	taxpayers	taxpayer	NOUN
ftr-370	2736	4	]	]	PUNCT
ftr-370	2736	5	had	have	AUX
ftr-370	2736	6	“	"	PUNCT
ftr-370	2736	7	notice	notice	NOUN
ftr-370	2736	8	”	"	PUNCT
ftr-370	2736	9	that	that	SCONJ
ftr-370	2736	10	their	their	PRON
ftr-370	2736	11	transactions	transaction	NOUN
ftr-370	2736	12	would	would	AUX
ftr-370	2736	13	be	be	AUX
ftr-370	2736	14	subject	subject	ADJ
ftr-370	2736	15	to	to	ADP
ftr-370	2736	16	scrutiny	scrutiny	NOUN
ftr-370	2736	17	has	have	VERB
ftr-370	2736	18	no	no	DET
ftr-370	2736	19	bearing	bearing	NOUN
ftr-370	2736	20	on	on	ADP
ftr-370	2736	21	whether	whether	SCONJ
ftr-370	2736	22	a	a	DET
ftr-370	2736	23	treasury	treasury	NOUN
ftr-370	2736	24	regulation	regulation	NOUN
ftr-370	2736	25	,	,	PUNCT
ftr-370	2736	26	seeking	seek	VERB
ftr-370	2736	27	retroactively	retroactively	ADV
ftr-370	2736	28	to	to	PART
ftr-370	2736	29	effect	effect	VERB
ftr-370	2736	30	a	a	DET
ftr-370	2736	31	change	change	NOUN
ftr-370	2736	32	in	in	ADP
ftr-370	2736	33	the	the	DET
ftr-370	2736	34	law	law	NOUN
ftr-370	2736	35	,	,	PUNCT
ftr-370	2736	36	can	can	AUX
ftr-370	2736	37	serve	serve	VERB
ftr-370	2736	38	to	to	AUX
ftr-370	2736	39	disallow	disallow	VERB
ftr-370	2736	40	[	[	X
ftr-370	2736	41	taxpayers	taxpayer	NOUN
ftr-370	2736	42	’	'	PUNCT
ftr-370	2736	43	]	]	PUNCT
ftr-370	2736	44	reporting	report	VERB
ftr-370	2736	45	position	position	NOUN
ftr-370	2736	46	.	.	PUNCT
ftr-370	2737	1	•	•	NUM
ftr-370	2737	2	nonetheless	nonetheless	ADV
ftr-370	2737	3	,	,	PUNCT
ftr-370	2737	4	under	under	ADP
ftr-370	2737	5	coltec	coltec	ADJ
ftr-370	2737	6	industries	industry	NOUN
ftr-370	2737	7	,	,	PUNCT
ftr-370	2737	8	inc	inc	PROPN
ftr-370	2737	9	.	.	PROPN
ftr-370	2738	1	v.	v.	PROPN
ftr-370	2738	2	united	united	PROPN
ftr-370	2738	3	states	states	PROPN
ftr-370	2738	4	,	,	PUNCT
ftr-370	2739	1	454	454	NUM
ftr-370	2739	2	f.3d	f.3d	NUM
ftr-370	2739	3	1340	1340	NUM
ftr-370	2739	4	(	(	PUNCT
ftr-370	2739	5	fed	fed	PROPN
ftr-370	2739	6	.	.	PUNCT
ftr-370	2739	7	cir	cir	PROPN
ftr-370	2739	8	.	.	PUNCT
ftr-370	2739	9	2006	2006	NUM
ftr-370	2739	10	)	)	PUNCT
ftr-370	2739	11	,	,	PUNCT
ftr-370	2739	12	the	the	DET
ftr-370	2739	13	partnership	partnership	NOUN
ftr-370	2739	14	transaction	transaction	NOUN
ftr-370	2739	15	in	in	ADP
ftr-370	2739	16	options	option	NOUN
ftr-370	2739	17	lacked	lack	VERB
ftr-370	2739	18	economic	economic	ADJ
ftr-370	2739	19	substance	substance	NOUN
ftr-370	2739	20	.	.	PUNCT
ftr-370	2740	1	the	the	DET
ftr-370	2740	2	court	court	NOUN
ftr-370	2740	3	indicated	indicate	VERB
ftr-370	2740	4	that	that	SCONJ
ftr-370	2740	5	in	in	ADP
ftr-370	2740	6	coltec	coltec	ADJ
ftr-370	2740	7	,	,	PUNCT
ftr-370	2740	8	“	"	PUNCT
ftr-370	2740	9	the	the	DET
ftr-370	2740	10	federal	federal	ADJ
ftr-370	2740	11	circuit	circuit	NOUN
ftr-370	2740	12	thus	thus	ADV
ftr-370	2740	13	adopted	adopt	VERB
ftr-370	2740	14	a	a	DET
ftr-370	2740	15	disjunctive	disjunctive	ADJ
ftr-370	2740	16	test	test	NOUN
ftr-370	2740	17	for	for	ADP
ftr-370	2740	18	determining	determine	VERB
ftr-370	2740	19	whether	whether	SCONJ
ftr-370	2740	20	a	a	DET
ftr-370	2740	21	transaction	transaction	NOUN
ftr-370	2740	22	should	should	AUX
ftr-370	2740	23	be	be	AUX
ftr-370	2740	24	disregarded	disregard	VERB
ftr-370	2740	25	as	as	ADP
ftr-370	2740	26	an	an	DET
ftr-370	2740	27	economic	economic	ADJ
ftr-370	2740	28	sham	sham	NOUN
ftr-370	2740	29	:	:	PUNCT
ftr-370	2740	30	the	the	DET
ftr-370	2740	31	doctrine	doctrine	NOUN
ftr-370	2740	32	should	should	AUX
ftr-370	2740	33	apply	apply	VERB
ftr-370	2740	34	and	and	CCONJ
ftr-370	2740	35	a	a	DET
ftr-370	2740	36	transaction	transaction	NOUN
ftr-370	2740	37	should	should	AUX
ftr-370	2740	38	be	be	AUX
ftr-370	2740	39	disregarded	disregard	VERB
ftr-370	2740	40	either	either	CCONJ
ftr-370	2740	41	if	if	SCONJ
ftr-370	2740	42	the	the	DET
ftr-370	2740	43	transaction	transaction	NOUN
ftr-370	2740	44	lacks	lack	VERB
ftr-370	2740	45	objective	objective	ADJ
ftr-370	2740	46	economic	economic	ADJ
ftr-370	2740	47	substance	substance	NOUN
ftr-370	2740	48	or	or	CCONJ
ftr-370	2740	49	if	if	SCONJ
ftr-370	2740	50	it	it	PRON
ftr-370	2740	51	is	be	AUX
ftr-370	2740	52	subjectively	subjectively	ADV
ftr-370	2740	53	shaped	shape	VERB
ftr-370	2740	54	solely	solely	ADV
ftr-370	2740	55	by	by	ADP
ftr-370	2740	56	tax	tax	NOUN
ftr-370	2740	57	avoidance	avoidance	NOUN
ftr-370	2740	58	motivations	motivation	NOUN
ftr-370	2740	59	.	.	PUNCT
ftr-370	2740	60	”	"	PUNCT
ftr-370	2741	1	after	after	ADP
ftr-370	2741	2	an	an	DET
ftr-370	2741	3	exhaustive	exhaustive	ADJ
ftr-370	2741	4	analysis	analysis	NOUN
ftr-370	2741	5	of	of	ADP
ftr-370	2741	6	conflicting	conflict	VERB
ftr-370	2741	7	expert	expert	NOUN
ftr-370	2741	8	opinions	opinion	NOUN
ftr-370	2741	9	,	,	PUNCT
ftr-370	2741	10	the	the	DET
ftr-370	2741	11	court	court	NOUN
ftr-370	2741	12	found	find	VERB
ftr-370	2741	13	that	that	SCONJ
ftr-370	2741	14	,	,	PUNCT
ftr-370	2741	15	“	"	PUNCT
ftr-370	2741	16	the	the	DET
ftr-370	2741	17	weight	weight	NOUN
ftr-370	2741	18	of	of	ADP
ftr-370	2741	19	the	the	DET
ftr-370	2741	20	evidence	evidence	NOUN
ftr-370	2741	21	overwhelms	overwhelm	VERB
ftr-370	2741	22	plaintiffs	plaintiff	NOUN
ftr-370	2741	23	’	'	PUNCT
ftr-370	2741	24	claim	claim	VERB
ftr-370	2741	25	that	that	SCONJ
ftr-370	2741	26	the	the	DET
ftr-370	2741	27	transactions	transaction	NOUN
ftr-370	2741	28	were	be	AUX
ftr-370	2741	29	investments	investment	NOUN
ftr-370	2741	30	motivated	motivate	VERB
ftr-370	2741	31	by	by	ADP
ftr-370	2741	32	a	a	DET
ftr-370	2741	33	business	business	NOUN
ftr-370	2741	34	purpose	purpose	NOUN
ftr-370	2741	35	to	to	PART
ftr-370	2741	36	return	return	VERB
ftr-370	2741	37	a	a	DET
ftr-370	2741	38	profit	profit	NOUN
ftr-370	2741	39	.	.	PUNCT
ftr-370	2741	40	”	"	PUNCT
ftr-370	2742	1	the	the	DET
ftr-370	2742	2	court	court	NOUN
ftr-370	2742	3	also	also	ADV
ftr-370	2742	4	interpreted	interpret	VERB
ftr-370	2742	5	coltec	coltec	ADJ
ftr-370	2742	6	as	as	ADP
ftr-370	2742	7	holding	hold	VERB
ftr-370	2742	8	that	that	PRON
ftr-370	2742	9	,	,	PUNCT
ftr-370	2742	10	“	"	PUNCT
ftr-370	2742	11	if	if	SCONJ
ftr-370	2742	12	a	a	DET
ftr-370	2742	13	transaction	transaction	NOUN
ftr-370	2742	14	was	be	AUX
ftr-370	2742	15	shaped	shape	VERB
ftr-370	2742	16	solely	solely	ADV
ftr-370	2742	17	by	by	ADP
ftr-370	2742	18	a	a	DET
ftr-370	2742	19	tax	tax	NOUN
ftr-370	2742	20	-	-	PUNCT
ftr-370	2742	21	avoidance	avoidance	NOUN
ftr-370	2742	22	purpose	purpose	NOUN
ftr-370	2742	23	,	,	PUNCT
ftr-370	2742	24	the	the	DET
ftr-370	2742	25	fact	fact	NOUN
ftr-370	2742	26	that	that	SCONJ
ftr-370	2742	27	the	the	DET
ftr-370	2742	28	transaction	transaction	NOUN
ftr-370	2742	29	may	may	AUX
ftr-370	2742	30	have	have	AUX
ftr-370	2742	31	some	some	DET
ftr-370	2742	32	400	400	NUM
ftr-370	2742	33	florida	florida	PROPN
ftr-370	2742	34	tax	tax	NOUN
ftr-370	2742	35	review	review	NOUN
ftr-370	2742	36	[	[	X
ftr-370	2742	37	vol	vol	NOUN
ftr-370	2742	38	.	.	PUNCT
ftr-370	2743	1	9	9	NUM
ftr-370	2743	2	:	:	PUNCT
ftr-370	2743	3	si	si	X
ftr-370	2743	4	objective	objective	ADJ
ftr-370	2743	5	economic	economic	ADJ
ftr-370	2743	6	reality	reality	NOUN
ftr-370	2743	7	can	can	AUX
ftr-370	2743	8	not	not	PART
ftr-370	2743	9	save	save	VERB
ftr-370	2743	10	it	it	PRON
ftr-370	2743	11	from	from	ADP
ftr-370	2743	12	being	be	AUX
ftr-370	2743	13	disregarded	disregard	VERB
ftr-370	2743	14	as	as	ADP
ftr-370	2743	15	an	an	DET
ftr-370	2743	16	economic	economic	ADJ
ftr-370	2743	17	sham	sham	NOUN
ftr-370	2743	18	.	.	PUNCT
ftr-370	2743	19	”	"	PUNCT
ftr-370	2744	1	as	as	ADP
ftr-370	2744	2	to	to	ADP
ftr-370	2744	3	the	the	DET
ftr-370	2744	4	taxpayers	taxpayer	NOUN
ftr-370	2744	5	’	’	PART
ftr-370	2744	6	subjective	subjective	ADJ
ftr-370	2744	7	purpose	purpose	NOUN
ftr-370	2744	8	,	,	PUNCT
ftr-370	2744	9	the	the	DET
ftr-370	2744	10	court	court	NOUN
ftr-370	2744	11	found	find	VERB
ftr-370	2744	12	that	that	SCONJ
ftr-370	2744	13	,	,	PUNCT
ftr-370	2744	14	“	"	PUNCT
ftr-370	2744	15	plaintiffs	plaintiff	NOUN
ftr-370	2744	16	’	'	PUNCT
ftr-370	2744	17	limited	limited	ADJ
ftr-370	2744	18	evidence	evidence	NOUN
ftr-370	2744	19	of	of	ADP
ftr-370	2744	20	non	non	ADJ
ftr-370	2744	21	-	-	ADJ
ftr-370	2744	22	tax	tax	ADJ
ftr-370	2744	23	avoidance	avoidance	NOUN
ftr-370	2744	24	subjective	subjective	ADJ
ftr-370	2744	25	motivation	motivation	NOUN
ftr-370	2744	26	does	do	AUX
ftr-370	2744	27	not	not	PART
ftr-370	2744	28	imbue	imbue	VERB
ftr-370	2744	29	the	the	DET
ftr-370	2744	30	transactions	transaction	NOUN
ftr-370	2744	31	with	with	ADP
ftr-370	2744	32	economic	economic	ADJ
ftr-370	2744	33	substance	substance	NOUN
ftr-370	2744	34	.	.	PUNCT
ftr-370	2744	35	”	"	PUNCT
ftr-370	2745	1	•	•	ADP
ftr-370	2745	2	the	the	DET
ftr-370	2745	3	court	court	NOUN
ftr-370	2745	4	also	also	ADV
ftr-370	2745	5	applied	apply	VERB
ftr-370	2745	6	the	the	DET
ftr-370	2745	7	step	step	NOUN
ftr-370	2745	8	transaction	transaction	NOUN
ftr-370	2745	9	doctrine	doctrine	NOUN
ftr-370	2745	10	to	to	PART
ftr-370	2745	11	deny	deny	VERB
ftr-370	2745	12	the	the	DET
ftr-370	2745	13	claimed	claim	VERB
ftr-370	2745	14	tax	tax	NOUN
ftr-370	2745	15	benefits	benefit	NOUN
ftr-370	2745	16	.	.	PUNCT
ftr-370	2746	1	the	the	DET
ftr-370	2746	2	court	court	NOUN
ftr-370	2746	3	stated	state	VERB
ftr-370	2746	4	,	,	PUNCT
ftr-370	2746	5	“	"	PUNCT
ftr-370	2746	6	trial	trial	NOUN
ftr-370	2746	7	established	establish	VERB
ftr-370	2746	8	that	that	SCONJ
ftr-370	2746	9	,	,	PUNCT
ftr-370	2746	10	under	under	ADP
ftr-370	2746	11	either	either	CCONJ
ftr-370	2746	12	the	the	DET
ftr-370	2746	13	interdependence	interdependence	NOUN
ftr-370	2746	14	test	test	NOUN
ftr-370	2746	15	or	or	CCONJ
ftr-370	2746	16	the	the	DET
ftr-370	2746	17	end	end	NOUN
ftr-370	2746	18	result	result	NOUN
ftr-370	2746	19	test	test	NOUN
ftr-370	2746	20	,	,	PUNCT
ftr-370	2746	21	the	the	DET
ftr-370	2746	22	step	step	NOUN
ftr-370	2746	23	transaction	transaction	NOUN
ftr-370	2746	24	doctrine	doctrine	NOUN
ftr-370	2746	25	applies	apply	VERB
ftr-370	2746	26	to	to	ADP
ftr-370	2746	27	plaintiffs	plaintiff	NOUN
ftr-370	2746	28	’	'	PUNCT
ftr-370	2746	29	transactions	transaction	NOUN
ftr-370	2746	30	.	.	PUNCT
ftr-370	2747	1	accordingly	accordingly	ADV
ftr-370	2747	2	,	,	PUNCT
ftr-370	2747	3	the	the	DET
ftr-370	2747	4	tax	tax	NOUN
ftr-370	2747	5	consequences	consequence	NOUN
ftr-370	2747	6	must	must	AUX
ftr-370	2747	7	turn	turn	VERB
ftr-370	2747	8	on	on	ADP
ftr-370	2747	9	the	the	DET
ftr-370	2747	10	substance	substance	NOUN
ftr-370	2747	11	of	of	ADP
ftr-370	2747	12	the	the	DET
ftr-370	2747	13	transaction	transaction	NOUN
ftr-370	2747	14	and	and	CCONJ
ftr-370	2747	15	not	not	PART
ftr-370	2747	16	on	on	ADP
ftr-370	2747	17	the	the	DET
ftr-370	2747	18	form	form	NOUN
ftr-370	2747	19	by	by	ADP
ftr-370	2747	20	which	which	PRON
ftr-370	2747	21	plaintiffs	plaintiff	NOUN
ftr-370	2747	22	engaged	engage	VERB
ftr-370	2747	23	in	in	ADP
ftr-370	2747	24	it	it	PRON
ftr-370	2747	25	.	.	PUNCT
ftr-370	2748	1	in	in	ADP
ftr-370	2748	2	disregarding	disregard	VERB
ftr-370	2748	3	the	the	DET
ftr-370	2748	4	predetermined	predetermine	VERB
ftr-370	2748	5	steps	step	NOUN
ftr-370	2748	6	of	of	ADP
ftr-370	2748	7	the	the	DET
ftr-370	2748	8	j&g	j&g	NOUN
ftr-370	2748	9	strategy	strategy	NOUN
ftr-370	2748	10	,	,	PUNCT
ftr-370	2748	11	stobie	stobie	PROPN
ftr-370	2748	12	creek	creek	PROPN
ftr-370	2748	13	is	be	AUX
ftr-370	2748	14	unable	unable	ADJ
ftr-370	2748	15	to	to	PART
ftr-370	2748	16	claim	claim	VERB
ftr-370	2748	17	a	a	DET
ftr-370	2748	18	basis	basis	NOUN
ftr-370	2748	19	increase	increase	NOUN
ftr-370	2748	20	in	in	ADP
ftr-370	2748	21	the	the	DET
ftr-370	2748	22	therma	therma	NOUN
ftr-370	2748	23	-	-	PUNCT
ftr-370	2748	24	tru	tru	PROPN
ftr-370	2748	25	stock	stock	NOUN
ftr-370	2748	26	,	,	PUNCT
ftr-370	2748	27	and	and	CCONJ
ftr-370	2748	28	the	the	DET
ftr-370	2748	29	capital	capital	NOUN
ftr-370	2748	30	gains	gain	NOUN
ftr-370	2748	31	must	must	AUX
ftr-370	2748	32	be	be	AUX
ftr-370	2748	33	taxed	tax	VERB
ftr-370	2748	34	according	accord	VERB
ftr-370	2748	35	to	to	ADP
ftr-370	2748	36	the	the	DET
ftr-370	2748	37	reality	reality	NOUN
ftr-370	2748	38	of	of	ADP
ftr-370	2748	39	the	the	DET
ftr-370	2748	40	transaction	transaction	NOUN
ftr-370	2748	41	.	.	PUNCT
ftr-370	2748	42	”	"	PUNCT
ftr-370	2749	1	•	•	ADP
ftr-370	2749	2	the	the	DET
ftr-370	2749	3	court	court	NOUN
ftr-370	2749	4	upheld	uphold	VERB
ftr-370	2749	5	accuracy	accuracy	NOUN
ftr-370	2749	6	and	and	CCONJ
ftr-370	2749	7	negligence	negligence	NOUN
ftr-370	2749	8	penalties	penalty	NOUN
ftr-370	2749	9	and	and	CCONJ
ftr-370	2749	10	rejected	reject	VERB
ftr-370	2749	11	the	the	DET
ftr-370	2749	12	taxpayers	taxpayer	NOUN
ftr-370	2749	13	’	'	PUNCT
ftr-370	2749	14	claims	claim	VERB
ftr-370	2749	15	that	that	SCONJ
ftr-370	2749	16	they	they	PRON
ftr-370	2749	17	reasonably	reasonably	ADV
ftr-370	2749	18	relied	rely	VERB
ftr-370	2749	19	on	on	ADP
ftr-370	2749	20	the	the	DET
ftr-370	2749	21	advice	advice	NOUN
ftr-370	2749	22	of	of	ADP
ftr-370	2749	23	counsel	counsel	NOUN
ftr-370	2749	24	.	.	PUNCT
ftr-370	2750	1	the	the	DET
ftr-370	2750	2	court	court	NOUN
ftr-370	2750	3	concluded	conclude	VERB
ftr-370	2750	4	that	that	SCONJ
ftr-370	2750	5	because	because	SCONJ
ftr-370	2750	6	of	of	ADP
ftr-370	2750	7	the	the	DET
ftr-370	2750	8	built	build	VERB
ftr-370	2750	9	-	-	PUNCT
ftr-370	2750	10	in	in	ADP
ftr-370	2750	11	conflict	conflict	NOUN
ftr-370	2750	12	of	of	ADP
ftr-370	2750	13	interest	interest	NOUN
ftr-370	2750	14	of	of	ADP
ftr-370	2750	15	the	the	DET
ftr-370	2750	16	lawyers	lawyer	NOUN
ftr-370	2750	17	promoting	promote	VERB
ftr-370	2750	18	the	the	DET
ftr-370	2750	19	transaction	transaction	NOUN
ftr-370	2750	20	that	that	PRON
ftr-370	2750	21	was	be	AUX
ftr-370	2750	22	known	know	VERB
ftr-370	2750	23	to	to	ADP
ftr-370	2750	24	the	the	DET
ftr-370	2750	25	taxpayers	taxpayer	NOUN
ftr-370	2750	26	,	,	PUNCT
ftr-370	2750	27	reliance	reliance	NOUN
ftr-370	2750	28	on	on	ADP
ftr-370	2750	29	the	the	DET
ftr-370	2750	30	legal	legal	ADJ
ftr-370	2750	31	opinions	opinion	NOUN
ftr-370	2750	32	was	be	AUX
ftr-370	2750	33	not	not	PART
ftr-370	2750	34	reasonable	reasonable	ADJ
ftr-370	2750	35	.	.	PUNCT
ftr-370	2751	1	10	10	X
ftr-370	2751	2	.	.	X
ftr-370	2751	3	countryside	countryside	NOUN
ftr-370	2751	4	.	.	PUNCT
ftr-370	2752	1	a	a	DET
ftr-370	2752	2	major	major	ADJ
ftr-370	2752	3	partnership	partnership	NOUN
ftr-370	2752	4	razzle	razzle	NOUN
ftr-370	2752	5	dazzle	dazzle	VERB
ftr-370	2752	6	that	that	PRON
ftr-370	2752	7	defers	defer	VERB
ftr-370	2752	8	real	real	ADJ
ftr-370	2752	9	estate	estate	NOUN
ftr-370	2752	10	gains	gain	NOUN
ftr-370	2752	11	with	with	ADP
ftr-370	2752	12	liquidation	liquidation	NOUN
ftr-370	2752	13	distributions	distribution	NOUN
ftr-370	2752	14	survived	survive	VERB
ftr-370	2752	15	economic	economic	ADJ
ftr-370	2752	16	substance	substance	NOUN
ftr-370	2752	17	scrutiny	scrutiny	NOUN
ftr-370	2752	18	by	by	ADP
ftr-370	2752	19	the	the	DET
ftr-370	2752	20	tax	tax	NOUN
ftr-370	2752	21	court	court	NOUN
ftr-370	2752	22	,	,	PUNCT
ftr-370	2752	23	but	but	CCONJ
ftr-370	2752	24	there	there	PRON
ftr-370	2752	25	is	be	VERB
ftr-370	2752	26	much	much	ADV
ftr-370	2752	27	more	more	ADJ
ftr-370	2752	28	to	to	PART
ftr-370	2752	29	come	come	VERB
ftr-370	2752	30	.	.	PUNCT
ftr-370	2753	1	countryside	countryside	PROPN
ftr-370	2753	2	limited	limited	PROPN
ftr-370	2753	3	partnership	partnership	PROPN
ftr-370	2753	4	v.	v.	PROPN
ftr-370	2753	5	commissioner	commissioner	PROPN
ftr-370	2753	6	,	,	PUNCT
ftr-370	2753	7	t.c	t.c	PROPN
ftr-370	2753	8	.	.	PROPN
ftr-370	2753	9	memo	memo	NOUN
ftr-370	2753	10	.	.	PUNCT
ftr-370	2754	1	2008	2008	NUM
ftr-370	2754	2	-	-	SYM
ftr-370	2754	3	3	3	NUM
ftr-370	2754	4	(	(	PUNCT
ftr-370	2754	5	1/2/08	1/2/08	NUM
ftr-370	2754	6	)	)	PUNCT
ftr-370	2754	7	.	.	PUNCT
ftr-370	2755	1	the	the	DET
ftr-370	2755	2	tax	tax	NOUN
ftr-370	2755	3	court	court	NOUN
ftr-370	2755	4	(	(	PUNCT
ftr-370	2755	5	judge	judge	PROPN
ftr-370	2755	6	halpern	halpern	PROPN
ftr-370	2755	7	)	)	PUNCT
ftr-370	2755	8	granted	grant	VERB
ftr-370	2755	9	summary	summary	NOUN
ftr-370	2755	10	judgment	judgment	NOUN
ftr-370	2755	11	to	to	ADP
ftr-370	2755	12	limited	limited	ADJ
ftr-370	2755	13	partners	partner	NOUN
ftr-370	2755	14	holding	hold	VERB
ftr-370	2755	15	that	that	SCONJ
ftr-370	2755	16	distributions	distribution	NOUN
ftr-370	2755	17	of	of	ADP
ftr-370	2755	18	non	non	ADJ
ftr-370	2755	19	-	-	ADJ
ftr-370	2755	20	marketable	marketable	ADJ
ftr-370	2755	21	securities	security	NOUN
ftr-370	2755	22	held	hold	VERB
ftr-370	2755	23	by	by	ADP
ftr-370	2755	24	a	a	DET
ftr-370	2755	25	disregarded	disregarded	ADJ
ftr-370	2755	26	llc	llc	NOUN
ftr-370	2755	27	in	in	ADP
ftr-370	2755	28	liquidation	liquidation	NOUN
ftr-370	2755	29	of	of	ADP
ftr-370	2755	30	limited	limited	ADJ
ftr-370	2755	31	partners	partner	NOUN
ftr-370	2755	32	’	'	PUNCT
ftr-370	2755	33	interests	interest	NOUN
ftr-370	2755	34	were	be	AUX
ftr-370	2755	35	respected	respect	VERB
ftr-370	2755	36	as	as	ADP
ftr-370	2755	37	distributions	distribution	NOUN
ftr-370	2755	38	of	of	ADP
ftr-370	2755	39	non	non	ADJ
ftr-370	2755	40	-	-	ADJ
ftr-370	2755	41	marketable	marketable	ADJ
ftr-370	2755	42	securities	security	NOUN
ftr-370	2755	43	that	that	PRON
ftr-370	2755	44	did	do	AUX
ftr-370	2755	45	not	not	PART
ftr-370	2755	46	trigger	trigger	VERB
ftr-370	2755	47	recognition	recognition	NOUN
ftr-370	2755	48	of	of	ADP
ftr-370	2755	49	gain	gain	NOUN
ftr-370	2755	50	under	under	ADP
ftr-370	2755	51	§	§	PROPN
ftr-370	2755	52	731	731	NUM
ftr-370	2755	53	.	.	PUNCT
ftr-370	2756	1	the	the	DET
ftr-370	2756	2	partnership	partnership	NOUN
ftr-370	2756	3	borrowed	borrow	VERB
ftr-370	2756	4	$	$	SYM
ftr-370	2756	5	17	17	NUM
ftr-370	2756	6	million	million	NUM
ftr-370	2756	7	(	(	PUNCT
ftr-370	2756	8	guaranteed	guarantee	VERB
ftr-370	2756	9	by	by	ADP
ftr-370	2756	10	one	one	NUM
ftr-370	2756	11	of	of	ADP
ftr-370	2756	12	the	the	DET
ftr-370	2756	13	distributee	distributee	NOUN
ftr-370	2756	14	partners	partner	NOUN
ftr-370	2756	15	)	)	PUNCT
ftr-370	2756	16	which	which	PRON
ftr-370	2756	17	it	it	PRON
ftr-370	2756	18	used	use	VERB
ftr-370	2756	19	to	to	PART
ftr-370	2756	20	acquire	acquire	VERB
ftr-370	2756	21	a	a	DET
ftr-370	2756	22	99	99	NUM
ftr-370	2756	23	percent	percent	NOUN
ftr-370	2756	24	interest	interest	NOUN
ftr-370	2756	25	in	in	ADP
ftr-370	2756	26	two	two	NUM
ftr-370	2756	27	llcs	llcs	NOUN
ftr-370	2756	28	.	.	PUNCT
ftr-370	2757	1	the	the	DET
ftr-370	2757	2	llcs	llcs	NOUN
ftr-370	2757	3	borrowed	borrow	VERB
ftr-370	2757	4	an	an	DET
ftr-370	2757	5	additional	additional	ADJ
ftr-370	2757	6	$	$	SYM
ftr-370	2757	7	3.4	3.4	NUM
ftr-370	2757	8	million	million	NUM
ftr-370	2757	9	and	and	CCONJ
ftr-370	2757	10	purchased	purchase	VERB
ftr-370	2757	11	non	non	ADJ
ftr-370	2757	12	-	-	ADJ
ftr-370	2757	13	traded	traded	ADJ
ftr-370	2757	14	notes	note	NOUN
ftr-370	2757	15	from	from	ADP
ftr-370	2757	16	aig	aig	PROPN
ftr-370	2757	17	.	.	PUNCT
ftr-370	2758	1	the	the	DET
ftr-370	2758	2	interest	interest	NOUN
ftr-370	2758	3	payable	payable	ADJ
ftr-370	2758	4	on	on	ADP
ftr-370	2758	5	the	the	DET
ftr-370	2758	6	notes	note	NOUN
ftr-370	2758	7	was	be	AUX
ftr-370	2758	8	less	less	ADJ
ftr-370	2758	9	than	than	ADP
ftr-370	2758	10	the	the	DET
ftr-370	2758	11	interest	interest	NOUN
ftr-370	2758	12	paid	pay	VERB
ftr-370	2758	13	on	on	ADP
ftr-370	2758	14	the	the	DET
ftr-370	2758	15	debt	debt	NOUN
ftr-370	2758	16	.	.	PUNCT
ftr-370	2759	1	the	the	DET
ftr-370	2759	2	llc	llc	PROPN
ftr-370	2759	3	interests	interest	NOUN
ftr-370	2759	4	were	be	AUX
ftr-370	2759	5	distributed	distribute	VERB
ftr-370	2759	6	to	to	ADP
ftr-370	2759	7	two	two	NUM
ftr-370	2759	8	limited	limited	ADJ
ftr-370	2759	9	partners	partner	NOUN
ftr-370	2759	10	in	in	ADP
ftr-370	2759	11	liquidation	liquidation	NOUN
ftr-370	2759	12	of	of	ADP
ftr-370	2759	13	their	their	PRON
ftr-370	2759	14	interests	interest	NOUN
ftr-370	2759	15	in	in	ADP
ftr-370	2759	16	2000	2000	NUM
ftr-370	2759	17	.	.	PUNCT
ftr-370	2760	1	the	the	DET
ftr-370	2760	2	reduction	reduction	NOUN
ftr-370	2760	3	in	in	ADP
ftr-370	2760	4	the	the	DET
ftr-370	2760	5	liquidated	liquidate	VERB
ftr-370	2760	6	partners	partner	NOUN
ftr-370	2760	7	’	'	PUNCT
ftr-370	2760	8	share	share	NOUN
ftr-370	2760	9	of	of	ADP
ftr-370	2760	10	partnership	partnership	NOUN
ftr-370	2760	11	liability	liability	NOUN
ftr-370	2760	12	did	do	AUX
ftr-370	2760	13	not	not	PART
ftr-370	2760	14	exceed	exceed	VERB
ftr-370	2760	15	the	the	DET
ftr-370	2760	16	basis	basis	NOUN
ftr-370	2760	17	generated	generate	VERB
ftr-370	2760	18	by	by	ADP
ftr-370	2760	19	the	the	DET
ftr-370	2760	20	liabilities	liability	NOUN
ftr-370	2760	21	.	.	PUNCT
ftr-370	2761	1	the	the	DET
ftr-370	2761	2	partnership	partnership	NOUN
ftr-370	2761	3	sold	sell	VERB
ftr-370	2761	4	its	its	PRON
ftr-370	2761	5	highly	highly	ADV
ftr-370	2761	6	appreciated	appreciated	ADJ
ftr-370	2761	7	real	real	ADJ
ftr-370	2761	8	estate	estate	NOUN
ftr-370	2761	9	in	in	ADP
ftr-370	2761	10	2001	2001	NUM
ftr-370	2761	11	.	.	PUNCT
ftr-370	2762	1	the	the	DET
ftr-370	2762	2	proceeds	proceed	NOUN
ftr-370	2762	3	of	of	ADP
ftr-370	2762	4	sale	sale	NOUN
ftr-370	2762	5	were	be	AUX
ftr-370	2762	6	used	use	VERB
ftr-370	2762	7	to	to	PART
ftr-370	2762	8	repay	repay	VERB
ftr-370	2762	9	the	the	DET
ftr-370	2762	10	partnership	partnership	NOUN
ftr-370	2762	11	’s	’s	PART
ftr-370	2762	12	liabilities	liability	NOUN
ftr-370	2762	13	.	.	PUNCT
ftr-370	2763	1	the	the	DET
ftr-370	2763	2	aig	aig	PROPN
ftr-370	2763	3	notes	note	NOUN
ftr-370	2763	4	were	be	AUX
ftr-370	2763	5	redeemed	redeem	VERB
ftr-370	2763	6	in	in	ADP
ftr-370	2763	7	2003	2003	NUM
ftr-370	2763	8	.	.	PUNCT
ftr-370	2764	1	the	the	DET
ftr-370	2764	2	tax	tax	NOUN
ftr-370	2764	3	court	court	NOUN
ftr-370	2764	4	rejected	reject	VERB
ftr-370	2764	5	the	the	DET
ftr-370	2764	6	irs	irs	PROPN
ftr-370	2764	7	’s	’s	PART
ftr-370	2764	8	claim	claim	NOUN
ftr-370	2764	9	that	that	SCONJ
ftr-370	2764	10	the	the	DET
ftr-370	2764	11	economic	economic	ADJ
ftr-370	2764	12	substance	substance	NOUN
ftr-370	2764	13	of	of	ADP
ftr-370	2764	14	the	the	DET
ftr-370	2764	15	transaction	transaction	NOUN
ftr-370	2764	16	was	be	AUX
ftr-370	2764	17	a	a	DET
ftr-370	2764	18	distribution	distribution	NOUN
ftr-370	2764	19	of	of	ADP
ftr-370	2764	20	cash	cash	NOUN
ftr-370	2764	21	.	.	PUNCT
ftr-370	2765	1	the	the	DET
ftr-370	2765	2	court	court	NOUN
ftr-370	2765	3	was	be	AUX
ftr-370	2765	4	satisfied	satisfied	ADJ
ftr-370	2765	5	that	that	SCONJ
ftr-370	2765	6	,	,	PUNCT
ftr-370	2765	7	although	although	SCONJ
ftr-370	2765	8	the	the	DET
ftr-370	2765	9	transaction	transaction	NOUN
ftr-370	2765	10	was	be	AUX
ftr-370	2765	11	structured	structure	VERB
ftr-370	2765	12	to	to	PART
ftr-370	2765	13	avoid	avoid	VERB
ftr-370	2765	14	tax	tax	NOUN
ftr-370	2765	15	,	,	PUNCT
ftr-370	2765	16	in	in	ADP
ftr-370	2765	17	economic	economic	ADJ
ftr-370	2765	18	substance	substance	NOUN
ftr-370	2765	19	the	the	DET
ftr-370	2765	20	transaction	transaction	NOUN
ftr-370	2765	21	represented	represent	VERB
ftr-370	2765	22	a	a	DET
ftr-370	2765	23	conversion	conversion	NOUN
ftr-370	2765	24	of	of	ADP
ftr-370	2765	25	the	the	DET
ftr-370	2765	26	taxpayers	taxpayer	NOUN
ftr-370	2765	27	’	'	PUNCT
ftr-370	2765	28	investments	investment	NOUN
ftr-370	2765	29	in	in	ADP
ftr-370	2765	30	the	the	DET
ftr-370	2765	31	partnership	partnership	NOUN
ftr-370	2765	32	to	to	ADP
ftr-370	2765	33	investments	investment	NOUN
ftr-370	2765	34	in	in	ADP
ftr-370	2765	35	10	10	NUM
ftr-370	2765	36	-	-	PUNCT
ftr-370	2765	37	year	year	NOUN
ftr-370	2765	38	promissory	promissory	NOUN
ftr-370	2765	39	notes	note	NOUN
ftr-370	2765	40	,	,	PUNCT
ftr-370	2765	41	“	"	PUNCT
ftr-370	2765	42	two	two	NUM
ftr-370	2765	43	economically	economically	ADV
ftr-370	2765	44	distinct	distinct	ADJ
ftr-370	2765	45	forms	form	NOUN
ftr-370	2765	46	of	of	ADP
ftr-370	2765	47	investment	investment	NOUN
ftr-370	2765	48	.	.	PUNCT
ftr-370	2765	49	”	"	PUNCT
ftr-370	2766	1	the	the	DET
ftr-370	2766	2	issue	issue	NOUN
ftr-370	2766	3	of	of	ADP
ftr-370	2766	4	the	the	DET
ftr-370	2766	5	partnership	partnership	NOUN
ftr-370	2766	6	’s	’s	PART
ftr-370	2766	7	step	step	NOUN
ftr-370	2766	8	-	-	PUNCT
ftr-370	2766	9	up	up	NOUN
ftr-370	2766	10	in	in	ADP
ftr-370	2766	11	basis	basis	NOUN
ftr-370	2766	12	under	under	ADP
ftr-370	2766	13	§	§	PROPN
ftr-370	2766	14	734(b	734(b	PROPN
ftr-370	2766	15	)	)	PUNCT
ftr-370	2766	16	as	as	ADP
ftr-370	2766	17	a	a	DET
ftr-370	2766	18	result	result	NOUN
ftr-370	2766	19	of	of	ADP
ftr-370	2766	20	the	the	DET
ftr-370	2766	21	liquidation	liquidation	NOUN
ftr-370	2766	22	distributions	distribution	NOUN
ftr-370	2766	23	remained	remain	VERB
ftr-370	2766	24	at	at	ADP
ftr-370	2766	25	issue	issue	NOUN
ftr-370	2766	26	in	in	ADP
ftr-370	2766	27	a	a	DET
ftr-370	2766	28	separate	separate	ADJ
ftr-370	2766	29	case	case	NOUN
ftr-370	2766	30	addressing	address	VERB
ftr-370	2766	31	the	the	DET
ftr-370	2766	32	partnership	partnership	NOUN
ftr-370	2766	33	’s	’s	PART
ftr-370	2766	34	2001	2001	NUM
ftr-370	2766	35	taxable	taxable	ADJ
ftr-370	2766	36	year	year	NOUN
ftr-370	2766	37	.	.	PUNCT
ftr-370	2767	1	2009	2009	NUM
ftr-370	2767	2	]	]	PUNCT
ftr-370	2767	3	recent	recent	ADJ
ftr-370	2767	4	developments	development	NOUN
ftr-370	2767	5	in	in	ADP
ftr-370	2767	6	federal	federal	ADJ
ftr-370	2767	7	income	income	NOUN
ftr-370	2767	8	taxation	taxation	NOUN
ftr-370	2767	9	401	401	NUM
ftr-370	2767	10	11	11	NUM
ftr-370	2767	11	.	.	PUNCT
ftr-370	2767	12	7050	7050	NUM
ftr-370	2767	13	ltd	ltd	PROPN
ftr-370	2767	14	.	.	PROPN
ftr-370	2767	15	son	son	PROPN
ftr-370	2767	16	-	-	PUNCT
ftr-370	2767	17	of	of	ADP
ftr-370	2767	18	-	-	PUNCT
ftr-370	2767	19	boss	boss	NOUN
ftr-370	2767	20	deal	deal	NOUN
ftr-370	2767	21	fails	fail	VERB
ftr-370	2767	22	because	because	SCONJ
ftr-370	2767	23	a	a	DET
ftr-370	2767	24	few	few	ADJ
ftr-370	2767	25	thousand	thousand	NUM
ftr-370	2767	26	c$	c$	NOUN
ftr-370	2767	27	were	be	AUX
ftr-370	2767	28	left	leave	VERB
ftr-370	2767	29	behind	behind	ADV
ftr-370	2767	30	in	in	ADP
ftr-370	2767	31	a	a	DET
ftr-370	2767	32	bank	bank	NOUN
ftr-370	2767	33	account	account	NOUN
ftr-370	2767	34	.	.	PUNCT
ftr-370	2768	1	7050	7050	NUM
ftr-370	2768	2	ltd	ltd	PROPN
ftr-370	2768	3	.	.	PROPN
ftr-370	2769	1	v.	v.	PROPN
ftr-370	2769	2	commissioner	commissioner	PROPN
ftr-370	2769	3	,	,	PUNCT
ftr-370	2769	4	t.c	t.c	PROPN
ftr-370	2769	5	.	.	PROPN
ftr-370	2769	6	memo	memo	NOUN
ftr-370	2769	7	2008	2008	NUM
ftr-370	2769	8	-	-	SYM
ftr-370	2769	9	112	112	NUM
ftr-370	2769	10	(	(	PUNCT
ftr-370	2769	11	4/23/08	4/23/08	NUM
ftr-370	2769	12	)	)	PUNCT
ftr-370	2769	13	.	.	PUNCT
ftr-370	2770	1	the	the	DET
ftr-370	2770	2	son	son	PROPN
ftr-370	2770	3	-	-	PUNCT
ftr-370	2770	4	of	of	ADP
ftr-370	2770	5	-	-	PUNCT
ftr-370	2770	6	boss	boss	NOUN
ftr-370	2770	7	transaction	transaction	NOUN
ftr-370	2770	8	relies	rely	VERB
ftr-370	2770	9	on	on	ADP
ftr-370	2770	10	a	a	DET
ftr-370	2770	11	partnership	partnership	NOUN
ftr-370	2770	12	liquidation	liquidation	NOUN
ftr-370	2770	13	distribution	distribution	NOUN
ftr-370	2770	14	of	of	ADP
ftr-370	2770	15	property	property	NOUN
ftr-370	2770	16	that	that	PRON
ftr-370	2770	17	takes	take	VERB
ftr-370	2770	18	an	an	DET
ftr-370	2770	19	inflated	inflated	ADJ
ftr-370	2770	20	exchanged	exchange	VERB
ftr-370	2770	21	basis	basis	NOUN
ftr-370	2770	22	under	under	ADP
ftr-370	2770	23	§	§	PROPN
ftr-370	2770	24	732(b	732(b	PROPN
ftr-370	2770	25	)	)	PUNCT
ftr-370	2770	26	.	.	PUNCT
ftr-370	2771	1	one	one	NUM
ftr-370	2771	2	of	of	ADP
ftr-370	2771	3	the	the	DET
ftr-370	2771	4	issues	issue	NOUN
ftr-370	2771	5	in	in	ADP
ftr-370	2771	6	the	the	DET
ftr-370	2771	7	government	government	NOUN
ftr-370	2771	8	’s	’s	PART
ftr-370	2771	9	partial	partial	ADJ
ftr-370	2771	10	summary	summary	NOUN
ftr-370	2771	11	judgment	judgment	NOUN
ftr-370	2771	12	motion	motion	NOUN
ftr-370	2771	13	in	in	ADP
ftr-370	2771	14	this	this	DET
ftr-370	2771	15	son	son	NOUN
ftr-370	2771	16	-	-	PUNCT
ftr-370	2771	17	of	of	ADP
ftr-370	2771	18	-	-	PUNCT
ftr-370	2771	19	boss	boss	NOUN
ftr-370	2771	20	tax	tax	NOUN
ftr-370	2771	21	shelter	shelter	NOUN
ftr-370	2771	22	case	case	NOUN
ftr-370	2771	23	was	be	AUX
ftr-370	2771	24	whether	whether	SCONJ
ftr-370	2771	25	a	a	DET
ftr-370	2771	26	distribution	distribution	NOUN
ftr-370	2771	27	of	of	ADP
ftr-370	2771	28	property	property	NOUN
ftr-370	2771	29	(	(	PUNCT
ftr-370	2771	30	foreign	foreign	ADJ
ftr-370	2771	31	currency	currency	NOUN
ftr-370	2771	32	)	)	PUNCT
ftr-370	2771	33	from	from	ADP
ftr-370	2771	34	the	the	DET
ftr-370	2771	35	partnership	partnership	NOUN
ftr-370	2771	36	was	be	AUX
ftr-370	2771	37	a	a	DET
ftr-370	2771	38	liquidating	liquidating	NOUN
ftr-370	2771	39	distribution	distribution	NOUN
ftr-370	2771	40	,	,	PUNCT
ftr-370	2771	41	resulting	result	VERB
ftr-370	2771	42	in	in	ADP
ftr-370	2771	43	an	an	DET
ftr-370	2771	44	exchanged	exchange	VERB
ftr-370	2771	45	basis	basis	NOUN
ftr-370	2771	46	for	for	ADP
ftr-370	2771	47	the	the	DET
ftr-370	2771	48	property	property	NOUN
ftr-370	2771	49	determined	determine	VERB
ftr-370	2771	50	with	with	ADP
ftr-370	2771	51	reference	reference	NOUN
ftr-370	2771	52	to	to	ADP
ftr-370	2771	53	the	the	DET
ftr-370	2771	54	partnership	partnership	NOUN
ftr-370	2771	55	interest	interest	NOUN
ftr-370	2771	56	pursuant	pursuant	ADJ
ftr-370	2771	57	to	to	ADP
ftr-370	2771	58	§	§	PROPN
ftr-370	2771	59	732(b	732(b	PROPN
ftr-370	2771	60	)	)	PUNCT
ftr-370	2771	61	(	(	PUNCT
ftr-370	2771	62	which	which	PRON
ftr-370	2771	63	the	the	DET
ftr-370	2771	64	taxpayer	taxpayer	NOUN
ftr-370	2771	65	partner	partner	NOUN
ftr-370	2771	66	claimed	claim	VERB
ftr-370	2771	67	was	be	AUX
ftr-370	2771	68	determined	determine	VERB
ftr-370	2771	69	with	with	ADP
ftr-370	2771	70	respect	respect	NOUN
ftr-370	2771	71	to	to	ADP
ftr-370	2771	72	a	a	DET
ftr-370	2771	73	high	high	ADJ
ftr-370	2771	74	basis	basis	NOUN
ftr-370	2771	75	option	option	NOUN
ftr-370	2771	76	contributed	contribute	VERB
ftr-370	2771	77	to	to	ADP
ftr-370	2771	78	the	the	DET
ftr-370	2771	79	partnership	partnership	NOUN
ftr-370	2771	80	)	)	PUNCT
ftr-370	2771	81	,	,	PUNCT
ftr-370	2771	82	or	or	CCONJ
ftr-370	2771	83	a	a	DET
ftr-370	2771	84	current	current	ADJ
ftr-370	2771	85	distribution	distribution	NOUN
ftr-370	2771	86	,	,	PUNCT
ftr-370	2771	87	resulting	result	VERB
ftr-370	2771	88	in	in	ADP
ftr-370	2771	89	a	a	DET
ftr-370	2771	90	transferred	transfer	VERB
ftr-370	2771	91	basis	basis	NOUN
ftr-370	2771	92	from	from	ADP
ftr-370	2771	93	the	the	DET
ftr-370	2771	94	partnership	partnership	NOUN
ftr-370	2771	95	pursuant	pursuant	ADJ
ftr-370	2771	96	to	to	ADP
ftr-370	2771	97	§	§	PROPN
ftr-370	2771	98	732(a	732(a	PROPN
ftr-370	2771	99	)	)	PUNCT
ftr-370	2771	100	.	.	PUNCT
ftr-370	2772	1	the	the	DET
ftr-370	2772	2	tax	tax	NOUN
ftr-370	2772	3	court	court	NOUN
ftr-370	2772	4	(	(	PUNCT
ftr-370	2772	5	judge	judge	NOUN
ftr-370	2772	6	holmes	holme	NOUN
ftr-370	2772	7	)	)	PUNCT
ftr-370	2772	8	granted	grant	VERB
ftr-370	2772	9	summary	summary	NOUN
ftr-370	2772	10	judgment	judgment	NOUN
ftr-370	2772	11	for	for	ADP
ftr-370	2772	12	the	the	DET
ftr-370	2772	13	commissioner	commissioner	NOUN
ftr-370	2772	14	,	,	PUNCT
ftr-370	2772	15	holding	hold	VERB
ftr-370	2772	16	that	that	DET
ftr-370	2772	17	liquidation	liquidation	NOUN
ftr-370	2772	18	of	of	ADP
ftr-370	2772	19	a	a	DET
ftr-370	2772	20	partner	partner	NOUN
ftr-370	2772	21	’s	’s	PART
ftr-370	2772	22	interest	interest	NOUN
ftr-370	2772	23	on	on	ADP
ftr-370	2772	24	dissolution	dissolution	NOUN
ftr-370	2772	25	of	of	ADP
ftr-370	2772	26	a	a	DET
ftr-370	2772	27	partnership	partnership	NOUN
ftr-370	2772	28	requires	require	VERB
ftr-370	2772	29	a	a	DET
ftr-370	2772	30	complete	complete	ADJ
ftr-370	2772	31	termination	termination	NOUN
ftr-370	2772	32	of	of	ADP
ftr-370	2772	33	all	all	DET
ftr-370	2772	34	partnership	partnership	NOUN
ftr-370	2772	35	activities	activity	NOUN
ftr-370	2772	36	,	,	PUNCT
ftr-370	2772	37	including	include	VERB
ftr-370	2772	38	the	the	DET
ftr-370	2772	39	distribution	distribution	NOUN
ftr-370	2772	40	to	to	ADP
ftr-370	2772	41	the	the	DET
ftr-370	2772	42	partners	partner	NOUN
ftr-370	2772	43	of	of	ADP
ftr-370	2772	44	all	all	DET
ftr-370	2772	45	the	the	DET
ftr-370	2772	46	partnership	partnership	NOUN
ftr-370	2772	47	’s	’s	PART
ftr-370	2772	48	assets	asset	NOUN
ftr-370	2772	49	.	.	PUNCT
ftr-370	2773	1	the	the	DET
ftr-370	2773	2	presence	presence	NOUN
ftr-370	2773	3	of	of	ADP
ftr-370	2773	4	a	a	DET
ftr-370	2773	5	few	few	ADJ
ftr-370	2773	6	thousand	thousand	NUM
ftr-370	2773	7	canadian	canadian	ADJ
ftr-370	2773	8	dollars	dollar	NOUN
ftr-370	2773	9	in	in	ADP
ftr-370	2773	10	an	an	DET
ftr-370	2773	11	account	account	NOUN
ftr-370	2773	12	belonging	belong	VERB
ftr-370	2773	13	to	to	ADP
ftr-370	2773	14	the	the	DET
ftr-370	2773	15	partnership	partnership	NOUN
ftr-370	2773	16	,	,	PUNCT
ftr-370	2773	17	distributed	distribute	VERB
ftr-370	2773	18	in	in	ADP
ftr-370	2773	19	the	the	DET
ftr-370	2773	20	next	next	ADJ
ftr-370	2773	21	taxable	taxable	ADJ
ftr-370	2773	22	year	year	NOUN
ftr-370	2773	23	,	,	PUNCT
ftr-370	2773	24	caused	cause	VERB
ftr-370	2773	25	a	a	DET
ftr-370	2773	26	distribution	distribution	NOUN
ftr-370	2773	27	of	of	ADP
ftr-370	2773	28	property	property	NOUN
ftr-370	2773	29	to	to	ADP
ftr-370	2773	30	a	a	DET
ftr-370	2773	31	partner	partner	NOUN
ftr-370	2773	32	in	in	ADP
ftr-370	2773	33	the	the	DET
ftr-370	2773	34	prior	prior	ADJ
ftr-370	2773	35	year	year	NOUN
ftr-370	2773	36	to	to	PART
ftr-370	2773	37	be	be	AUX
ftr-370	2773	38	treated	treat	VERB
ftr-370	2773	39	as	as	ADP
ftr-370	2773	40	a	a	DET
ftr-370	2773	41	current	current	ADJ
ftr-370	2773	42	distribution	distribution	NOUN
ftr-370	2773	43	to	to	ADP
ftr-370	2773	44	the	the	DET
ftr-370	2773	45	partner	partner	NOUN
ftr-370	2773	46	in	in	ADP
ftr-370	2773	47	which	which	PRON
ftr-370	2773	48	the	the	DET
ftr-370	2773	49	distributee	distributee	NOUN
ftr-370	2773	50	partner	partner	NOUN
ftr-370	2773	51	’s	’s	PART
ftr-370	2773	52	basis	basis	NOUN
ftr-370	2773	53	in	in	ADP
ftr-370	2773	54	the	the	DET
ftr-370	2773	55	distributed	distribute	VERB
ftr-370	2773	56	property	property	NOUN
ftr-370	2773	57	was	be	AUX
ftr-370	2773	58	the	the	DET
ftr-370	2773	59	transferred	transfer	VERB
ftr-370	2773	60	partnership	partnership	NOUN
ftr-370	2773	61	’s	’s	PART
ftr-370	2773	62	basis	basis	NOUN
ftr-370	2773	63	under	under	ADP
ftr-370	2773	64	§	§	PROPN
ftr-370	2773	65	732(a	732(a	PROPN
ftr-370	2773	66	)	)	PUNCT
ftr-370	2773	67	,	,	PUNCT
ftr-370	2773	68	rather	rather	ADV
ftr-370	2773	69	than	than	ADP
ftr-370	2773	70	the	the	DET
ftr-370	2773	71	higher	high	ADJ
ftr-370	2773	72	exchanged	exchange	VERB
ftr-370	2773	73	basis	basis	NOUN
ftr-370	2773	74	from	from	ADP
ftr-370	2773	75	the	the	DET
ftr-370	2773	76	partner	partner	NOUN
ftr-370	2773	77	’s	’s	PART
ftr-370	2773	78	outside	outside	ADJ
ftr-370	2773	79	partnership	partnership	NOUN
ftr-370	2773	80	basis	basis	NOUN
ftr-370	2773	81	.	.	PUNCT
ftr-370	2774	1	property	property	NOUN
ftr-370	2774	2	distributed	distribute	VERB
ftr-370	2774	3	in	in	ADP
ftr-370	2774	4	complete	complete	ADJ
ftr-370	2774	5	liquidation	liquidation	NOUN
ftr-370	2774	6	of	of	ADP
ftr-370	2774	7	a	a	DET
ftr-370	2774	8	partner	partner	NOUN
ftr-370	2774	9	’s	’s	PART
ftr-370	2774	10	interest	interest	NOUN
ftr-370	2774	11	takes	take	VERB
ftr-370	2774	12	the	the	DET
ftr-370	2774	13	partner	partner	NOUN
ftr-370	2774	14	’s	’s	NOUN
ftr-370	2774	15	outside	outside	ADJ
ftr-370	2774	16	basis	basis	NOUN
ftr-370	2774	17	in	in	ADP
ftr-370	2774	18	the	the	DET
ftr-370	2774	19	partnership	partnership	NOUN
ftr-370	2774	20	interest	interest	NOUN
ftr-370	2774	21	under	under	ADP
ftr-370	2774	22	§	§	PROPN
ftr-370	2774	23	732(b	732(b	PROPN
ftr-370	2774	24	)	)	PUNCT
ftr-370	2774	25	.	.	PUNCT
ftr-370	2775	1	in	in	ADP
ftr-370	2775	2	addition	addition	NOUN
ftr-370	2775	3	,	,	PUNCT
ftr-370	2775	4	the	the	DET
ftr-370	2775	5	court	court	NOUN
ftr-370	2775	6	refused	refuse	VERB
ftr-370	2775	7	to	to	PART
ftr-370	2775	8	grant	grant	VERB
ftr-370	2775	9	summary	summary	NOUN
ftr-370	2775	10	judgment	judgment	NOUN
ftr-370	2775	11	to	to	ADP
ftr-370	2775	12	the	the	DET
ftr-370	2775	13	commissioner	commissioner	NOUN
ftr-370	2775	14	on	on	ADP
ftr-370	2775	15	the	the	DET
ftr-370	2775	16	issue	issue	NOUN
ftr-370	2775	17	of	of	ADP
ftr-370	2775	18	whether	whether	SCONJ
ftr-370	2775	19	options	option	NOUN
ftr-370	2775	20	originally	originally	ADV
ftr-370	2775	21	contributed	contribute	VERB
ftr-370	2775	22	to	to	ADP
ftr-370	2775	23	the	the	DET
ftr-370	2775	24	partnership	partnership	NOUN
ftr-370	2775	25	had	have	AUX
ftr-370	2775	26	expired	expire	VERB
ftr-370	2775	27	by	by	ADP
ftr-370	2775	28	the	the	DET
ftr-370	2775	29	date	date	NOUN
ftr-370	2775	30	of	of	ADP
ftr-370	2775	31	the	the	DET
ftr-370	2775	32	contribution	contribution	NOUN
ftr-370	2775	33	indicating	indicate	VERB
ftr-370	2775	34	that	that	SCONJ
ftr-370	2775	35	the	the	DET
ftr-370	2775	36	issue	issue	NOUN
ftr-370	2775	37	depended	depend	VERB
ftr-370	2775	38	on	on	ADP
ftr-370	2775	39	questions	question	NOUN
ftr-370	2775	40	of	of	ADP
ftr-370	2775	41	fact	fact	NOUN
ftr-370	2775	42	that	that	PRON
ftr-370	2775	43	could	could	AUX
ftr-370	2775	44	not	not	PART
ftr-370	2775	45	be	be	AUX
ftr-370	2775	46	settled	settle	VERB
ftr-370	2775	47	on	on	ADP
ftr-370	2775	48	summary	summary	NOUN
ftr-370	2775	49	judgment	judgment	NOUN
ftr-370	2775	50	.	.	PUNCT
ftr-370	2776	1	the	the	DET
ftr-370	2776	2	tax	tax	NOUN
ftr-370	2776	3	court	court	NOUN
ftr-370	2776	4	also	also	ADV
ftr-370	2776	5	reserved	reserve	VERB
ftr-370	2776	6	judgment	judgment	NOUN
ftr-370	2776	7	on	on	ADP
ftr-370	2776	8	penalty	penalty	NOUN
ftr-370	2776	9	issues	issue	NOUN
ftr-370	2776	10	pending	pende	VERB
ftr-370	2776	11	resolution	resolution	NOUN
ftr-370	2776	12	of	of	ADP
ftr-370	2776	13	whether	whether	SCONJ
ftr-370	2776	14	temp	temp	NOUN
ftr-370	2776	15	.	.	PUNCT
ftr-370	2777	1	reg	reg	NOUN
ftr-370	2777	2	.	.	PUNCT
ftr-370	2778	1	§	§	PROPN
ftr-370	2778	2	301.6221	301.6221	NUM
ftr-370	2778	3	-	-	PUNCT
ftr-370	2778	4	1t(c	1t(c	NUM
ftr-370	2778	5	)	)	PUNCT
ftr-370	2778	6	,	,	PUNCT
ftr-370	2778	7	treating	treat	VERB
ftr-370	2778	8	reasonable	reasonable	ADJ
ftr-370	2778	9	reliance	reliance	NOUN
ftr-370	2778	10	as	as	ADP
ftr-370	2778	11	a	a	DET
ftr-370	2778	12	partner	partner	NOUN
ftr-370	2778	13	-	-	PUNCT
ftr-370	2778	14	level	level	NOUN
ftr-370	2778	15	defense	defense	NOUN
ftr-370	2778	16	,	,	PUNCT
ftr-370	2778	17	is	be	AUX
ftr-370	2778	18	valid	valid	ADJ
ftr-370	2778	19	.	.	PUNCT
ftr-370	2779	1	•	•	NOUN
ftr-370	2779	2	this	this	PRON
ftr-370	2779	3	is	be	AUX
ftr-370	2779	4	a	a	DET
ftr-370	2779	5	more	more	ADV
ftr-370	2779	6	appropriate	appropriate	ADJ
ftr-370	2779	7	way	way	NOUN
ftr-370	2779	8	of	of	ADP
ftr-370	2779	9	attacking	attack	VERB
ftr-370	2779	10	tax	tax	NOUN
ftr-370	2779	11	shelters	shelter	NOUN
ftr-370	2779	12	than	than	SCONJ
ftr-370	2779	13	by	by	ADP
ftr-370	2779	14	the	the	DET
ftr-370	2779	15	government	government	NOUN
ftr-370	2779	16	relying	rely	VERB
ftr-370	2779	17	on	on	ADP
ftr-370	2779	18	amorphous	amorphous	ADJ
ftr-370	2779	19	judicial	judicial	ADJ
ftr-370	2779	20	doctrines	doctrine	NOUN
ftr-370	2779	21	and	and	CCONJ
ftr-370	2779	22	on	on	ADP
ftr-370	2779	23	whether	whether	SCONJ
ftr-370	2779	24	a	a	DET
ftr-370	2779	25	black	black	ADJ
ftr-370	2779	26	muumuu	muumuu	NOUN
ftr-370	2779	27	wearer	wearer	NOUN
ftr-370	2779	28	is	be	AUX
ftr-370	2779	29	“	"	PUNCT
ftr-370	2779	30	shocked	shocked	ADJ
ftr-370	2779	31	,	,	PUNCT
ftr-370	2779	32	shocked	shock	VERB
ftr-370	2779	33	”	"	PUNCT
ftr-370	2779	34	by	by	ADP
ftr-370	2779	35	the	the	DET
ftr-370	2779	36	result	result	NOUN
ftr-370	2779	37	of	of	ADP
ftr-370	2779	38	congressional	congressional	ADJ
ftr-370	2779	39	language	language	NOUN
ftr-370	2779	40	plainly	plainly	ADV
ftr-370	2779	41	interpreted	interpret	VERB
ftr-370	2779	42	.	.	PUNCT
ftr-370	2780	1	12	12	NUM
ftr-370	2780	2	.	.	PUNCT
ftr-370	2780	3	lilo	lilo	VERB
ftr-370	2780	4	.	.	PUNCT
ftr-370	2781	1	hi	hi	NOUN
ftr-370	2781	2	-	-	NOUN
ftr-370	2781	3	lili	lili	NOUN
ftr-370	2781	4	,	,	PUNCT
ftr-370	2781	5	hi	hi	NOUN
ftr-370	2781	6	-	-	NOUN
ftr-370	2781	7	lili	lili	NOUN
ftr-370	2781	8	,	,	PUNCT
ftr-370	2781	9	lilo	lilo	ADJ
ftr-370	2781	10	!	!	PUNCT
ftr-370	2782	1	district	district	NOUN
ftr-370	2782	2	court	court	NOUN
ftr-370	2782	3	grants	grant	NOUN
ftr-370	2782	4	summary	summary	VERB
ftr-370	2782	5	judgment	judgment	NOUN
ftr-370	2782	6	to	to	ADP
ftr-370	2782	7	the	the	DET
ftr-370	2782	8	government	government	NOUN
ftr-370	2782	9	in	in	ADP
ftr-370	2782	10	a	a	DET
ftr-370	2782	11	lilo	lilo	ADJ
ftr-370	2782	12	transaction	transaction	NOUN
ftr-370	2782	13	.	.	PUNCT
ftr-370	2783	1	bb&t	bb&t	PROPN
ftr-370	2783	2	corp	corp	PROPN
ftr-370	2783	3	.	.	PROPN
ftr-370	2784	1	v.	v.	PROPN
ftr-370	2784	2	united	united	PROPN
ftr-370	2784	3	states	states	PROPN
ftr-370	2784	4	,	,	PUNCT
ftr-370	2785	1	99	99	NUM
ftr-370	2785	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2785	3	2007	2007	NUM
ftr-370	2785	4	-	-	SYM
ftr-370	2785	5	376	376	NUM
ftr-370	2785	6	(	(	PUNCT
ftr-370	2785	7	m.d	m.d	PROPN
ftr-370	2785	8	.	.	PROPN
ftr-370	2785	9	n.c	n.c	PROPN
ftr-370	2785	10	.	.	PROPN
ftr-370	2785	11	1/4/07	1/4/07	NUM
ftr-370	2785	12	)	)	PUNCT
ftr-370	2785	13	.	.	PUNCT
ftr-370	2786	1	the	the	DET
ftr-370	2786	2	taxpayer	taxpayer	NOUN
ftr-370	2786	3	,	,	PUNCT
ftr-370	2786	4	a	a	DET
ftr-370	2786	5	financial	financial	ADJ
ftr-370	2786	6	services	service	NOUN
ftr-370	2786	7	corporation	corporation	NOUN
ftr-370	2786	8	,	,	PUNCT
ftr-370	2786	9	leased	lease	VERB
ftr-370	2786	10	equipment	equipment	NOUN
ftr-370	2786	11	from	from	ADP
ftr-370	2786	12	a	a	DET
ftr-370	2786	13	wood	wood	NOUN
ftr-370	2786	14	pulp	pulp	NOUN
ftr-370	2786	15	manufacturer	manufacturer	NOUN
ftr-370	2786	16	[	[	X
ftr-370	2786	17	a	a	DET
ftr-370	2786	18	head	head	NOUN
ftr-370	2786	19	lease	lease	NOUN
ftr-370	2786	20	]	]	PUNCT
ftr-370	2786	21	and	and	CCONJ
ftr-370	2786	22	re	re	VERB
ftr-370	2786	23	-	-	VERB
ftr-370	2786	24	leased	lease	VERB
ftr-370	2786	25	it	it	PRON
ftr-370	2786	26	back	back	ADV
ftr-370	2786	27	to	to	ADP
ftr-370	2786	28	the	the	DET
ftr-370	2786	29	wood	wood	NOUN
ftr-370	2786	30	pulp	pulp	NOUN
ftr-370	2786	31	manufacturer	manufacturer	NOUN
ftr-370	2786	32	in	in	ADP
ftr-370	2786	33	a	a	DET
ftr-370	2786	34	“	"	PUNCT
ftr-370	2786	35	leasein	leasein	NOUN
ftr-370	2786	36	/	/	SYM
ftr-370	2786	37	lease	lease	NOUN
ftr-370	2786	38	-	-	PUNCT
ftr-370	2786	39	out	out	NOUN
ftr-370	2786	40	”	"	PUNCT
ftr-370	2786	41	(	(	PUNCT
ftr-370	2786	42	“	"	PUNCT
ftr-370	2786	43	lilo	lilo	ADJ
ftr-370	2786	44	”	"	PUNCT
ftr-370	2786	45	)	)	PUNCT
ftr-370	2786	46	transaction	transaction	NOUN
ftr-370	2786	47	and	and	CCONJ
ftr-370	2786	48	claimed	claim	VERB
ftr-370	2786	49	substantial	substantial	ADJ
ftr-370	2786	50	rent	rent	NOUN
ftr-370	2786	51	and	and	CCONJ
ftr-370	2786	52	other	other	ADJ
ftr-370	2786	53	deductions	deduction	NOUN
ftr-370	2786	54	.	.	PUNCT
ftr-370	2787	1	the	the	DET
ftr-370	2787	2	court	court	NOUN
ftr-370	2787	3	held	hold	VERB
ftr-370	2787	4	that	that	SCONJ
ftr-370	2787	5	the	the	DET
ftr-370	2787	6	form	form	NOUN
ftr-370	2787	7	of	of	ADP
ftr-370	2787	8	the	the	DET
ftr-370	2787	9	transaction	transaction	NOUN
ftr-370	2787	10	should	should	AUX
ftr-370	2787	11	not	not	PART
ftr-370	2787	12	be	be	AUX
ftr-370	2787	13	respected	respect	VERB
ftr-370	2787	14	for	for	ADP
ftr-370	2787	15	tax	tax	NOUN
ftr-370	2787	16	purposes	purpose	NOUN
ftr-370	2787	17	because	because	SCONJ
ftr-370	2787	18	taxpayer	taxpayer	NOUN
ftr-370	2787	19	did	do	AUX
ftr-370	2787	20	not	not	PART
ftr-370	2787	21	acquire	acquire	VERB
ftr-370	2787	22	a	a	DET
ftr-370	2787	23	current	current	ADJ
ftr-370	2787	24	leasehold	leasehold	NOUN
ftr-370	2787	25	402	402	NUM
ftr-370	2787	26	florida	florida	PROPN
ftr-370	2787	27	tax	tax	NOUN
ftr-370	2787	28	review	review	NOUN
ftr-370	2787	29	[	[	X
ftr-370	2787	30	vol	vol	NOUN
ftr-370	2787	31	.	.	PUNCT
ftr-370	2788	1	9	9	NUM
ftr-370	2788	2	:	:	PUNCT
ftr-370	2788	3	si	si	ADJ
ftr-370	2788	4	interest	interest	NOUN
ftr-370	2788	5	in	in	ADP
ftr-370	2788	6	the	the	DET
ftr-370	2788	7	equipment	equipment	NOUN
ftr-370	2788	8	and	and	CCONJ
ftr-370	2788	9	incurred	incur	VERB
ftr-370	2788	10	no	no	DET
ftr-370	2788	11	risk	risk	NOUN
ftr-370	2788	12	of	of	ADP
ftr-370	2788	13	loss	loss	NOUN
ftr-370	2788	14	.	.	PUNCT
ftr-370	2789	1	the	the	DET
ftr-370	2789	2	reciprocal	reciprocal	ADJ
ftr-370	2789	3	offsetting	offset	VERB
ftr-370	2789	4	obligations	obligation	NOUN
ftr-370	2789	5	were	be	AUX
ftr-370	2789	6	disregarded	disregard	VERB
ftr-370	2789	7	because	because	SCONJ
ftr-370	2789	8	,	,	PUNCT
ftr-370	2789	9	in	in	ADP
ftr-370	2789	10	substance	substance	NOUN
ftr-370	2789	11	,	,	PUNCT
ftr-370	2789	12	the	the	DET
ftr-370	2789	13	taxpayer	taxpayer	NOUN
ftr-370	2789	14	acquired	acquire	VERB
ftr-370	2789	15	only	only	ADV
ftr-370	2789	16	a	a	DET
ftr-370	2789	17	future	future	ADJ
ftr-370	2789	18	interest	interest	NOUN
ftr-370	2789	19	in	in	ADP
ftr-370	2789	20	the	the	DET
ftr-370	2789	21	right	right	NOUN
ftr-370	2789	22	to	to	PART
ftr-370	2789	23	use	use	VERB
ftr-370	2789	24	and	and	CCONJ
ftr-370	2789	25	possess	possess	VERB
ftr-370	2789	26	the	the	DET
ftr-370	2789	27	equipment	equipment	NOUN
ftr-370	2789	28	–	–	PUNCT
ftr-370	2789	29	and	and	CCONJ
ftr-370	2789	30	acquired	acquire	VERB
ftr-370	2789	31	that	that	DET
ftr-370	2789	32	interest	interest	NOUN
ftr-370	2789	33	only	only	ADV
ftr-370	2789	34	if	if	SCONJ
ftr-370	2789	35	the	the	DET
ftr-370	2789	36	owner	owner	NOUN
ftr-370	2789	37	-	-	PUNCT
ftr-370	2789	38	sublessee	sublessee	PROPN
ftr-370	2789	39	did	do	AUX
ftr-370	2789	40	not	not	PART
ftr-370	2789	41	exercise	exercise	VERB
ftr-370	2789	42	its	its	PRON
ftr-370	2789	43	option	option	NOUN
ftr-370	2789	44	to	to	PART
ftr-370	2789	45	buy	buy	VERB
ftr-370	2789	46	-	-	PUNCT
ftr-370	2789	47	out	out	ADP
ftr-370	2789	48	taxpayer	taxpayer	NOUN
ftr-370	2789	49	’s	’s	PART
ftr-370	2789	50	interest	interest	NOUN
ftr-370	2789	51	in	in	ADP
ftr-370	2789	52	the	the	DET
ftr-370	2789	53	head	head	NOUN
ftr-370	2789	54	lease	lease	NOUN
ftr-370	2789	55	.	.	PUNCT
ftr-370	2790	1	the	the	DET
ftr-370	2790	2	transaction	transaction	NOUN
ftr-370	2790	3	did	do	AUX
ftr-370	2790	4	not	not	PART
ftr-370	2790	5	substantially	substantially	ADV
ftr-370	2790	6	affect	affect	VERB
ftr-370	2790	7	the	the	DET
ftr-370	2790	8	wood	wood	NOUN
ftr-370	2790	9	pulp	pulp	NOUN
ftr-370	2790	10	manufacturer	manufacturer	NOUN
ftr-370	2790	11	’s	’s	PART
ftr-370	2790	12	rights	right	NOUN
ftr-370	2790	13	to	to	PART
ftr-370	2790	14	use	use	VERB
ftr-370	2790	15	and	and	CCONJ
ftr-370	2790	16	possess	possess	VERB
ftr-370	2790	17	the	the	DET
ftr-370	2790	18	property	property	NOUN
ftr-370	2790	19	.	.	PUNCT
ftr-370	2791	1	a.	a.	PROPN
ftr-370	2791	2	affirmed	affirmed	PROPN
ftr-370	2791	3	,	,	PUNCT
ftr-370	2791	4	523	523	NUM
ftr-370	2791	5	f.3d	f.3d	NUM
ftr-370	2791	6	461	461	NUM
ftr-370	2791	7	(	(	PUNCT
ftr-370	2791	8	4th	4th	ADJ
ftr-370	2791	9	cir	cir	NOUN
ftr-370	2791	10	.	.	PUNCT
ftr-370	2792	1	4/29/08	4/29/08	NUM
ftr-370	2792	2	)	)	PUNCT
ftr-370	2792	3	.	.	PUNCT
ftr-370	2793	1	in	in	ADP
ftr-370	2793	2	this	this	DET
ftr-370	2793	3	“	"	PUNCT
ftr-370	2793	4	typical	typical	ADJ
ftr-370	2793	5	”	"	PUNCT
ftr-370	2793	6	lilo	lilo	ADJ
ftr-370	2793	7	transaction	transaction	NOUN
ftr-370	2793	8	entered	enter	VERB
ftr-370	2793	9	into	into	ADP
ftr-370	2793	10	in	in	ADP
ftr-370	2793	11	1997	1997	NUM
ftr-370	2793	12	–	–	PUNCT
ftr-370	2793	13	the	the	DET
ftr-370	2793	14	tax	tax	NOUN
ftr-370	2793	15	benefits	benefit	NOUN
ftr-370	2793	16	of	of	ADP
ftr-370	2793	17	which	which	PRON
ftr-370	2793	18	were	be	AUX
ftr-370	2793	19	largely	largely	ADV
ftr-370	2793	20	eliminated	eliminate	VERB
ftr-370	2793	21	by	by	ADP
ftr-370	2793	22	regulations	regulation	NOUN
ftr-370	2793	23	that	that	PRON
ftr-370	2793	24	became	become	VERB
ftr-370	2793	25	effective	effective	ADJ
ftr-370	2793	26	in	in	ADP
ftr-370	2793	27	1999	1999	NUM
ftr-370	2793	28	[	[	X
ftr-370	2793	29	reg	reg	NOUN
ftr-370	2793	30	.	.	PUNCT
ftr-370	2794	1	§	§	PROPN
ftr-370	2794	2	1.467	1.467	NUM
ftr-370	2794	3	-	-	SYM
ftr-370	2794	4	1	1	NUM
ftr-370	2794	5	to	to	PART
ftr-370	2794	6	-5	-5	VERB
ftr-370	2794	7	]	]	X
ftr-370	2794	8	–	–	PUNCT
ftr-370	2794	9	the	the	DET
ftr-370	2794	10	court	court	NOUN
ftr-370	2794	11	(	(	PUNCT
ftr-370	2794	12	judge	judge	PROPN
ftr-370	2794	13	williams	williams	PROPN
ftr-370	2794	14	)	)	PUNCT
ftr-370	2794	15	found	find	VERB
ftr-370	2794	16	that	that	SCONJ
ftr-370	2794	17	the	the	DET
ftr-370	2794	18	transaction	transaction	NOUN
ftr-370	2794	19	was	be	AUX
ftr-370	2794	20	a	a	DET
ftr-370	2794	21	financing	financing	NOUN
ftr-370	2794	22	arrangement	arrangement	NOUN
ftr-370	2794	23	,	,	PUNCT
ftr-370	2794	24	not	not	PART
ftr-370	2794	25	a	a	DET
ftr-370	2794	26	genuine	genuine	ADJ
ftr-370	2794	27	lease	lease	NOUN
ftr-370	2794	28	and	and	CCONJ
ftr-370	2794	29	sublease	sublease	PROPN
ftr-370	2794	30	,	,	PUNCT
ftr-370	2794	31	distinguishing	distinguish	VERB
ftr-370	2794	32	frank	frank	PROPN
ftr-370	2794	33	lyon	lyon	PROPN
ftr-370	2794	34	co.	co.	PROPN
ftr-370	2794	35	v.	v.	PROPN
ftr-370	2794	36	united	united	PROPN
ftr-370	2794	37	states	states	PROPN
ftr-370	2794	38	,	,	PUNCT
ftr-370	2794	39	435	435	NUM
ftr-370	2794	40	u.s	u.s	PROPN
ftr-370	2794	41	.	.	PROPN
ftr-370	2794	42	561	561	NUM
ftr-370	2794	43	(	(	PUNCT
ftr-370	2794	44	1978	1978	NUM
ftr-370	2794	45	)	)	PUNCT
ftr-370	2794	46	.	.	PUNCT
ftr-370	2795	1	13	13	NUM
ftr-370	2795	2	.	.	X
ftr-370	2795	3	silo	silo	NOUN
ftr-370	2795	4	.	.	PUNCT
ftr-370	2796	1	same	same	ADJ
ftr-370	2796	2	result	result	NOUN
ftr-370	2796	3	in	in	ADP
ftr-370	2796	4	a	a	DET
ftr-370	2796	5	silo	silo	NOUN
ftr-370	2796	6	.	.	PUNCT
ftr-370	2797	1	awg	awg	PROPN
ftr-370	2797	2	leasing	leasing	PROPN
ftr-370	2797	3	trust	trust	PROPN
ftr-370	2797	4	v.	v.	ADP
ftr-370	2797	5	united	united	PROPN
ftr-370	2797	6	states	states	PROPN
ftr-370	2797	7	,	,	PUNCT
ftr-370	2797	8	101	101	NUM
ftr-370	2797	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2797	10	2008	2008	NUM
ftr-370	2797	11	-	-	SYM
ftr-370	2797	12	2397	2397	NUM
ftr-370	2797	13	(	(	PUNCT
ftr-370	2797	14	n.d	n.d	PROPN
ftr-370	2797	15	.	.	PROPN
ftr-370	2797	16	ohio	ohio	PROPN
ftr-370	2797	17	5/28/08	5/28/08	NUM
ftr-370	2797	18	)	)	PUNCT
ftr-370	2797	19	.	.	PUNCT
ftr-370	2798	1	a	a	DET
ftr-370	2798	2	lilo	lilo	ADJ
ftr-370	2798	3	transaction	transaction	NOUN
ftr-370	2798	4	evolved	evolve	VERB
ftr-370	2798	5	into	into	ADP
ftr-370	2798	6	a	a	DET
ftr-370	2798	7	sale	sale	NOUN
ftr-370	2798	8	-	-	PUNCT
ftr-370	2798	9	in	in	ADP
ftr-370	2798	10	-	-	PUNCT
ftr-370	2798	11	lease	lease	NOUN
ftr-370	2798	12	-	-	PUNCT
ftr-370	2798	13	out	out	NOUN
ftr-370	2798	14	(	(	PUNCT
ftr-370	2798	15	silo	silo	NOUN
ftr-370	2798	16	)	)	PUNCT
ftr-370	2798	17	,	,	PUNCT
ftr-370	2798	18	which	which	PRON
ftr-370	2798	19	is	be	AUX
ftr-370	2798	20	essentially	essentially	ADV
ftr-370	2798	21	the	the	DET
ftr-370	2798	22	same	same	ADJ
ftr-370	2798	23	transaction	transaction	NOUN
ftr-370	2798	24	but	but	CCONJ
ftr-370	2798	25	the	the	DET
ftr-370	2798	26	head	head	NOUN
ftr-370	2798	27	lease	lease	NOUN
ftr-370	2798	28	was	be	AUX
ftr-370	2798	29	longer	long	ADJ
ftr-370	2798	30	term	term	NOUN
ftr-370	2798	31	so	so	SCONJ
ftr-370	2798	32	that	that	SCONJ
ftr-370	2798	33	the	the	DET
ftr-370	2798	34	initial	initial	ADJ
ftr-370	2798	35	acquisition	acquisition	NOUN
ftr-370	2798	36	was	be	AUX
ftr-370	2798	37	claimed	claim	VERB
ftr-370	2798	38	to	to	PART
ftr-370	2798	39	be	be	AUX
ftr-370	2798	40	treated	treat	VERB
ftr-370	2798	41	as	as	ADP
ftr-370	2798	42	a	a	DET
ftr-370	2798	43	sale	sale	NOUN
ftr-370	2798	44	and	and	CCONJ
ftr-370	2798	45	purchase	purchase	NOUN
ftr-370	2798	46	by	by	ADP
ftr-370	2798	47	the	the	DET
ftr-370	2798	48	taxpayer	taxpayer	NOUN
ftr-370	2798	49	.	.	PUNCT
ftr-370	2799	1	not	not	PART
ftr-370	2799	2	so	so	ADV
ftr-370	2799	3	,	,	PUNCT
ftr-370	2799	4	says	say	VERB
ftr-370	2799	5	judge	judge	PROPN
ftr-370	2799	6	gwin	gwin	PROPN
ftr-370	2799	7	of	of	ADP
ftr-370	2799	8	the	the	DET
ftr-370	2799	9	u.s	u.s	PROPN
ftr-370	2799	10	.	.	PROPN
ftr-370	2799	11	district	district	PROPN
ftr-370	2799	12	court	court	NOUN
ftr-370	2799	13	for	for	ADP
ftr-370	2799	14	the	the	DET
ftr-370	2799	15	northern	northern	ADJ
ftr-370	2799	16	district	district	NOUN
ftr-370	2799	17	of	of	ADP
ftr-370	2799	18	ohio	ohio	PROPN
ftr-370	2799	19	.	.	PUNCT
ftr-370	2800	1	in	in	ADP
ftr-370	2800	2	this	this	DET
ftr-370	2800	3	case	case	NOUN
ftr-370	2800	4	the	the	DET
ftr-370	2800	5	taxpayer	taxpayer	NOUN
ftr-370	2800	6	acquired	acquire	VERB
ftr-370	2800	7	a	a	DET
ftr-370	2800	8	german	german	ADJ
ftr-370	2800	9	municipal	municipal	ADJ
ftr-370	2800	10	incineration	incineration	NOUN
ftr-370	2800	11	and	and	CCONJ
ftr-370	2800	12	power	power	NOUN
ftr-370	2800	13	generation	generation	NOUN
ftr-370	2800	14	facility	facility	NOUN
ftr-370	2800	15	with	with	ADP
ftr-370	2800	16	a	a	DET
ftr-370	2800	17	nonrecourse	nonrecourse	NOUN
ftr-370	2800	18	loan	loan	NOUN
ftr-370	2800	19	from	from	ADP
ftr-370	2800	20	german	german	ADJ
ftr-370	2800	21	banks	bank	NOUN
ftr-370	2800	22	and	and	CCONJ
ftr-370	2800	23	leased	lease	VERB
ftr-370	2800	24	the	the	DET
ftr-370	2800	25	facility	facility	NOUN
ftr-370	2800	26	back	back	ADV
ftr-370	2800	27	to	to	ADP
ftr-370	2800	28	the	the	DET
ftr-370	2800	29	seller	seller	NOUN
ftr-370	2800	30	with	with	ADP
ftr-370	2800	31	an	an	DET
ftr-370	2800	32	option	option	NOUN
ftr-370	2800	33	for	for	SCONJ
ftr-370	2800	34	the	the	DET
ftr-370	2800	35	seller	seller	NOUN
ftr-370	2800	36	to	to	PART
ftr-370	2800	37	purchase	purchase	VERB
ftr-370	2800	38	the	the	DET
ftr-370	2800	39	plant	plant	NOUN
ftr-370	2800	40	.	.	PUNCT
ftr-370	2801	1	the	the	DET
ftr-370	2801	2	court	court	NOUN
ftr-370	2801	3	concluded	conclude	VERB
ftr-370	2801	4	that	that	SCONJ
ftr-370	2801	5	the	the	DET
ftr-370	2801	6	“	"	PUNCT
ftr-370	2801	7	small	small	ADJ
ftr-370	2801	8	,	,	PUNCT
ftr-370	2801	9	but	but	CCONJ
ftr-370	2801	10	guaranteed	guarantee	VERB
ftr-370	2801	11	,	,	PUNCT
ftr-370	2801	12	pre	pre	ADJ
ftr-370	2801	13	-	-	ADJ
ftr-370	2801	14	tax	tax	ADJ
ftr-370	2801	15	profit	profit	NOUN
ftr-370	2801	16	[	[	X
ftr-370	2801	17	was	be	AUX
ftr-370	2801	18	]	]	X
ftr-370	2801	19	sufficient	sufficient	ADJ
ftr-370	2801	20	to	to	PART
ftr-370	2801	21	show	show	VERB
ftr-370	2801	22	that	that	SCONJ
ftr-370	2801	23	the	the	DET
ftr-370	2801	24	transaction	transaction	NOUN
ftr-370	2801	25	had	have	VERB
ftr-370	2801	26	some	some	DET
ftr-370	2801	27	‘	'	PUNCT
ftr-370	2801	28	practicable	practicable	ADJ
ftr-370	2801	29	economic	economic	ADJ
ftr-370	2801	30	effects	effect	NOUN
ftr-370	2801	31	other	other	ADJ
ftr-370	2801	32	than	than	ADP
ftr-370	2801	33	the	the	DET
ftr-370	2801	34	creation	creation	NOUN
ftr-370	2801	35	of	of	ADP
ftr-370	2801	36	income	income	NOUN
ftr-370	2801	37	tax	tax	NOUN
ftr-370	2801	38	losses	loss	NOUN
ftr-370	2801	39	’	'	PUNCT
ftr-370	2801	40	”	"	PUNCT
ftr-370	2801	41	and	and	CCONJ
ftr-370	2801	42	refused	refuse	VERB
ftr-370	2801	43	to	to	PART
ftr-370	2801	44	disregard	disregard	VERB
ftr-370	2801	45	the	the	DET
ftr-370	2801	46	transaction	transaction	NOUN
ftr-370	2801	47	under	under	ADP
ftr-370	2801	48	the	the	DET
ftr-370	2801	49	economic	economic	ADJ
ftr-370	2801	50	substance	substance	NOUN
ftr-370	2801	51	doctrine	doctrine	NOUN
ftr-370	2801	52	.	.	PUNCT
ftr-370	2802	1	however	however	ADV
ftr-370	2802	2	,	,	PUNCT
ftr-370	2802	3	finding	find	VERB
ftr-370	2802	4	that	that	SCONJ
ftr-370	2802	5	substance	substance	NOUN
ftr-370	2802	6	controls	control	VERB
ftr-370	2802	7	over	over	ADP
ftr-370	2802	8	form	form	NOUN
ftr-370	2802	9	,	,	PUNCT
ftr-370	2802	10	the	the	DET
ftr-370	2802	11	taxpayer	taxpayer	NOUN
ftr-370	2802	12	was	be	AUX
ftr-370	2802	13	denied	deny	VERB
ftr-370	2802	14	depreciation	depreciation	NOUN
ftr-370	2802	15	and	and	CCONJ
ftr-370	2802	16	amortization	amortization	NOUN
ftr-370	2802	17	deductions	deduction	NOUN
ftr-370	2802	18	on	on	ADP
ftr-370	2802	19	the	the	DET
ftr-370	2802	20	grounds	ground	NOUN
ftr-370	2802	21	that	that	SCONJ
ftr-370	2802	22	the	the	DET
ftr-370	2802	23	transaction	transaction	NOUN
ftr-370	2802	24	was	be	AUX
ftr-370	2802	25	a	a	DET
ftr-370	2802	26	financing	financing	NOUN
ftr-370	2802	27	arrangement	arrangement	NOUN
ftr-370	2802	28	,	,	PUNCT
ftr-370	2802	29	rather	rather	ADV
ftr-370	2802	30	than	than	ADP
ftr-370	2802	31	a	a	DET
ftr-370	2802	32	purchase	purchase	NOUN
ftr-370	2802	33	of	of	ADP
ftr-370	2802	34	property	property	NOUN
ftr-370	2802	35	,	,	PUNCT
ftr-370	2802	36	because	because	SCONJ
ftr-370	2802	37	the	the	DET
ftr-370	2802	38	transaction	transaction	NOUN
ftr-370	2802	39	was	be	AUX
ftr-370	2802	40	structured	structure	VERB
ftr-370	2802	41	to	to	PART
ftr-370	2802	42	avoid	avoid	VERB
ftr-370	2802	43	transfer	transfer	NOUN
ftr-370	2802	44	of	of	ADP
ftr-370	2802	45	the	the	DET
ftr-370	2802	46	substantive	substantive	ADJ
ftr-370	2802	47	rights	right	NOUN
ftr-370	2802	48	and	and	CCONJ
ftr-370	2802	49	liabilities	liability	NOUN
ftr-370	2802	50	associated	associate	VERB
ftr-370	2802	51	with	with	ADP
ftr-370	2802	52	ownership	ownership	NOUN
ftr-370	2802	53	.	.	PUNCT
ftr-370	2803	1	the	the	DET
ftr-370	2803	2	court	court	NOUN
ftr-370	2803	3	also	also	ADV
ftr-370	2803	4	denied	deny	VERB
ftr-370	2803	5	interest	interest	NOUN
ftr-370	2803	6	deductions	deduction	NOUN
ftr-370	2803	7	on	on	ADP
ftr-370	2803	8	the	the	DET
ftr-370	2803	9	nonrecourse	nonrecourse	NOUN
ftr-370	2803	10	loan	loan	NOUN
ftr-370	2803	11	.	.	PUNCT
ftr-370	2804	1	the	the	DET
ftr-370	2804	2	circular	circular	ADJ
ftr-370	2804	3	flow	flow	NOUN
ftr-370	2804	4	of	of	ADP
ftr-370	2804	5	funds	fund	NOUN
ftr-370	2804	6	involved	involve	VERB
ftr-370	2804	7	with	with	ADP
ftr-370	2804	8	the	the	DET
ftr-370	2804	9	loan	loan	NOUN
ftr-370	2804	10	proceeds	proceed	NOUN
ftr-370	2804	11	in	in	ADP
ftr-370	2804	12	an	an	DET
ftr-370	2804	13	escrow	escrow	ADJ
ftr-370	2804	14	arrangement	arrangement	NOUN
ftr-370	2804	15	to	to	PART
ftr-370	2804	16	fund	fund	VERB
ftr-370	2804	17	the	the	DET
ftr-370	2804	18	lease	lease	NOUN
ftr-370	2804	19	payments	payment	NOUN
ftr-370	2804	20	that	that	PRON
ftr-370	2804	21	were	be	AUX
ftr-370	2804	22	equal	equal	ADJ
ftr-370	2804	23	to	to	ADP
ftr-370	2804	24	obligations	obligation	NOUN
ftr-370	2804	25	on	on	ADP
ftr-370	2804	26	the	the	DET
ftr-370	2804	27	note	note	NOUN
ftr-370	2804	28	meant	mean	VERB
ftr-370	2804	29	that	that	SCONJ
ftr-370	2804	30	the	the	DET
ftr-370	2804	31	loan	loan	NOUN
ftr-370	2804	32	was	be	AUX
ftr-370	2804	33	a	a	DET
ftr-370	2804	34	sham	sham	NOUN
ftr-370	2804	35	.	.	PUNCT
ftr-370	2805	1	the	the	DET
ftr-370	2805	2	court	court	NOUN
ftr-370	2805	3	described	describe	VERB
ftr-370	2805	4	the	the	DET
ftr-370	2805	5	loan	loan	NOUN
ftr-370	2805	6	as	as	ADP
ftr-370	2805	7	a	a	DET
ftr-370	2805	8	“	"	PUNCT
ftr-370	2805	9	‘	'	PUNCT
ftr-370	2805	10	loop	loop	NOUN
ftr-370	2805	11	debt	debt	NOUN
ftr-370	2805	12	’	'	PUNCT
ftr-370	2805	13	in	in	ADP
ftr-370	2805	14	which	which	PRON
ftr-370	2805	15	the	the	DET
ftr-370	2805	16	loan	loan	NOUN
ftr-370	2805	17	proceeds	proceed	NOUN
ftr-370	2805	18	are	be	AUX
ftr-370	2805	19	used	use	VERB
ftr-370	2805	20	solely	solely	ADV
ftr-370	2805	21	for	for	ADP
ftr-370	2805	22	the	the	DET
ftr-370	2805	23	purpose	purpose	NOUN
ftr-370	2805	24	of	of	ADP
ftr-370	2805	25	paying	pay	VERB
ftr-370	2805	26	the	the	DET
ftr-370	2805	27	purported	purport	VERB
ftr-370	2805	28	debt	debt	NOUN
ftr-370	2805	29	.	.	PUNCT
ftr-370	2805	30	”	"	PUNCT
ftr-370	2806	1	14	14	NUM
ftr-370	2806	2	.	.	PUNCT
ftr-370	2807	1	enbridge	enbridge	PROPN
ftr-370	2807	2	.	.	PUNCT
ftr-370	2808	1	as	as	SCONJ
ftr-370	2808	2	the	the	DET
ftr-370	2808	3	old	old	ADJ
ftr-370	2808	4	saying	saying	NOUN
ftr-370	2808	5	goes	go	VERB
ftr-370	2808	6	,	,	PUNCT
ftr-370	2808	7	“	"	PUNCT
ftr-370	2808	8	there	there	PRON
ftr-370	2808	9	’s	’	VERB
ftr-370	2808	10	no	no	DET
ftr-370	2808	11	tax	tax	NOUN
ftr-370	2808	12	free	free	ADJ
ftr-370	2808	13	basis	basis	NOUN
ftr-370	2808	14	step	step	NOUN
ftr-370	2808	15	-	-	PUNCT
ftr-370	2808	16	up	up	NOUN
ftr-370	2808	17	without	without	ADP
ftr-370	2808	18	a	a	DET
ftr-370	2808	19	funeral	funeral	NOUN
ftr-370	2808	20	.	.	PUNCT
ftr-370	2808	21	”	"	PUNCT
ftr-370	2809	1	this	this	DET
ftr-370	2809	2	“	"	PUNCT
ftr-370	2809	3	midco	midco	ADJ
ftr-370	2809	4	”	"	PUNCT
ftr-370	2809	5	tax	tax	NOUN
ftr-370	2809	6	shelter	shelter	NOUN
ftr-370	2809	7	was	be	AUX
ftr-370	2809	8	rejected	reject	VERB
ftr-370	2809	9	by	by	ADP
ftr-370	2809	10	the	the	DET
ftr-370	2809	11	court	court	NOUN
ftr-370	2809	12	.	.	PUNCT
ftr-370	2810	1	enbridge	enbridge	PROPN
ftr-370	2810	2	energy	energy	PROPN
ftr-370	2810	3	co.	co.	PROPN
ftr-370	2810	4	,	,	PUNCT
ftr-370	2810	5	inc	inc	PROPN
ftr-370	2810	6	.	.	PROPN
ftr-370	2811	1	v.	v.	PROPN
ftr-370	2811	2	united	united	PROPN
ftr-370	2811	3	states	states	PROPN
ftr-370	2811	4	,	,	PUNCT
ftr-370	2811	5	553	553	NUM
ftr-370	2811	6	f.	f.	NOUN
ftr-370	2811	7	supp	supp	PROPN
ftr-370	2811	8	.	.	PUNCT
ftr-370	2812	1	2d	2d	NOUN
ftr-370	2812	2	716	716	NUM
ftr-370	2812	3	(	(	PUNCT
ftr-370	2812	4	s.d	s.d	PROPN
ftr-370	2812	5	.	.	PUNCT
ftr-370	2813	1	tex	tex	PROPN
ftr-370	2813	2	.	.	PUNCT
ftr-370	2813	3	3/31/08	3/31/08	NUM
ftr-370	2813	4	)	)	PUNCT
ftr-370	2813	5	.	.	PUNCT
ftr-370	2814	1	in	in	ADP
ftr-370	2814	2	a	a	DET
ftr-370	2814	3	transaction	transaction	NOUN
ftr-370	2814	4	substantially	substantially	ADV
ftr-370	2814	5	similar	similar	ADJ
ftr-370	2814	6	to	to	ADP
ftr-370	2814	7	the	the	DET
ftr-370	2814	8	transaction	transaction	NOUN
ftr-370	2814	9	described	describe	VERB
ftr-370	2814	10	in	in	ADP
ftr-370	2814	11	notice	notice	NOUN
ftr-370	2814	12	2001	2001	NUM
ftr-370	2814	13	-	-	SYM
ftr-370	2814	14	16	16	NUM
ftr-370	2814	15	,	,	PUNCT
ftr-370	2814	16	2001	2001	NUM
ftr-370	2814	17	-	-	SYM
ftr-370	2814	18	1	1	NUM
ftr-370	2814	19	c.b	c.b	PROPN
ftr-370	2814	20	.	.	PROPN
ftr-370	2814	21	730	730	NUM
ftr-370	2814	22	,	,	PUNCT
ftr-370	2814	23	the	the	DET
ftr-370	2814	24	taxpayer	taxpayer	NOUN
ftr-370	2814	25	(	(	PUNCT
ftr-370	2814	26	midcoast	midcoast	PROPN
ftr-370	2814	27	)	)	PUNCT
ftr-370	2814	28	acquired	acquire	VERB
ftr-370	2814	29	the	the	DET
ftr-370	2814	30	assets	asset	NOUN
ftr-370	2814	31	of	of	ADP
ftr-370	2814	32	a	a	DET
ftr-370	2814	33	selling	sell	VERB
ftr-370	2814	34	corporation	corporation	NOUN
ftr-370	2814	35	(	(	PUNCT
ftr-370	2814	36	bishop	bishop	PROPN
ftr-370	2814	37	)	)	PUNCT
ftr-370	2814	38	through	through	ADP
ftr-370	2814	39	an	an	DET
ftr-370	2814	40	intermediary	intermediary	NOUN
ftr-370	2814	41	(	(	PUNCT
ftr-370	2814	42	k	k	NOUN
ftr-370	2814	43	-	-	NOUN
ftr-370	2814	44	pipe	pipe	NOUN
ftr-370	2814	45	)	)	PUNCT
ftr-370	2814	46	.	.	PUNCT
ftr-370	2815	1	2009	2009	NUM
ftr-370	2815	2	]	]	PUNCT
ftr-370	2815	3	recent	recent	ADJ
ftr-370	2815	4	developments	development	NOUN
ftr-370	2815	5	in	in	ADP
ftr-370	2815	6	federal	federal	ADJ
ftr-370	2815	7	income	income	NOUN
ftr-370	2815	8	taxation	taxation	NOUN
ftr-370	2815	9	403	403	NUM
ftr-370	2815	10	midcoast	midcoast	NOUN
ftr-370	2815	11	desired	desire	VERB
ftr-370	2815	12	to	to	PART
ftr-370	2815	13	acquire	acquire	VERB
ftr-370	2815	14	the	the	DET
ftr-370	2815	15	bishop	bishop	PROPN
ftr-370	2815	16	assets	asset	NOUN
ftr-370	2815	17	with	with	ADP
ftr-370	2815	18	a	a	DET
ftr-370	2815	19	cost	cost	NOUN
ftr-370	2815	20	basis	basis	NOUN
ftr-370	2815	21	,	,	PUNCT
ftr-370	2815	22	but	but	CCONJ
ftr-370	2815	23	bishop	bishop	PROPN
ftr-370	2815	24	’s	’s	PART
ftr-370	2815	25	shareholder	shareholder	NOUN
ftr-370	2815	26	(	(	PUNCT
ftr-370	2815	27	langley	langley	PROPN
ftr-370	2815	28	)	)	PUNCT
ftr-370	2815	29	was	be	AUX
ftr-370	2815	30	unwilling	unwilling	ADJ
ftr-370	2815	31	to	to	PART
ftr-370	2815	32	engage	engage	VERB
ftr-370	2815	33	in	in	ADP
ftr-370	2815	34	an	an	DET
ftr-370	2815	35	asset	asset	NOUN
ftr-370	2815	36	sale	sale	NOUN
ftr-370	2815	37	,	,	PUNCT
ftr-370	2815	38	insisting	insist	VERB
ftr-370	2815	39	on	on	ADP
ftr-370	2815	40	a	a	DET
ftr-370	2815	41	stock	stock	NOUN
ftr-370	2815	42	sale	sale	NOUN
ftr-370	2815	43	and	and	CCONJ
ftr-370	2815	44	purchase	purchase	NOUN
ftr-370	2815	45	.	.	PUNCT
ftr-370	2816	1	midcoast	midcoast	PROPN
ftr-370	2816	2	’s	’s	PART
ftr-370	2816	3	tax	tax	PROPN
ftr-370	2816	4	advisor	advisor	PROPN
ftr-370	2816	5	,	,	PUNCT
ftr-370	2816	6	pwc	pwc	PROPN
ftr-370	2816	7	,	,	PUNCT
ftr-370	2816	8	arranged	arrange	VERB
ftr-370	2816	9	for	for	ADP
ftr-370	2816	10	the	the	DET
ftr-370	2816	11	formation	formation	NOUN
ftr-370	2816	12	of	of	ADP
ftr-370	2816	13	an	an	DET
ftr-370	2816	14	intermediary	intermediary	NOUN
ftr-370	2816	15	,	,	PUNCT
ftr-370	2816	16	k	k	ADJ
ftr-370	2816	17	-	-	ADJ
ftr-370	2816	18	pipe	pipe	NOUN
ftr-370	2816	19	merger	merger	NOUN
ftr-370	2816	20	,	,	PUNCT
ftr-370	2816	21	and	and	CCONJ
ftr-370	2816	22	the	the	DET
ftr-370	2816	23	financing	financing	NOUN
ftr-370	2816	24	necessary	necessary	ADJ
ftr-370	2816	25	for	for	ADP
ftr-370	2816	26	kpipe	kpipe	NOUN
ftr-370	2816	27	merger	merger	NOUN
ftr-370	2816	28	to	to	PART
ftr-370	2816	29	purchase	purchase	VERB
ftr-370	2816	30	the	the	DET
ftr-370	2816	31	bishop	bishop	PROPN
ftr-370	2816	32	stock	stock	NOUN
ftr-370	2816	33	,	,	PUNCT
ftr-370	2816	34	with	with	ADP
ftr-370	2816	35	the	the	DET
ftr-370	2816	36	loan	loan	NOUN
ftr-370	2816	37	to	to	ADP
ftr-370	2816	38	k	k	ADJ
ftr-370	2816	39	-	-	ADJ
ftr-370	2816	40	pipe	pipe	NOUN
ftr-370	2816	41	merger	merger	NOUN
ftr-370	2816	42	being	be	AUX
ftr-370	2816	43	secured	secure	VERB
ftr-370	2816	44	by	by	ADP
ftr-370	2816	45	midcoast	midcoast	NOUN
ftr-370	2816	46	assets	asset	NOUN
ftr-370	2816	47	.	.	PUNCT
ftr-370	2817	1	after	after	ADP
ftr-370	2817	2	a	a	DET
ftr-370	2817	3	downstream	downstream	ADJ
ftr-370	2817	4	merger	merger	NOUN
ftr-370	2817	5	of	of	ADP
ftr-370	2817	6	k	k	ADJ
ftr-370	2817	7	-	-	ADJ
ftr-370	2817	8	pipe	pipe	NOUN
ftr-370	2817	9	merger	merger	NOUN
ftr-370	2817	10	into	into	ADP
ftr-370	2817	11	bishop	bishop	PROPN
ftr-370	2817	12	,	,	PUNCT
ftr-370	2817	13	bishop	bishop	PROPN
ftr-370	2817	14	,	,	PUNCT
ftr-370	2817	15	which	which	PRON
ftr-370	2817	16	changed	change	VERB
ftr-370	2817	17	its	its	PRON
ftr-370	2817	18	name	name	NOUN
ftr-370	2817	19	to	to	ADP
ftr-370	2817	20	k	k	ADJ
ftr-370	2817	21	-	-	ADJ
ftr-370	2817	22	pipe	pipe	NOUN
ftr-370	2817	23	group	group	NOUN
ftr-370	2817	24	,	,	PUNCT
ftr-370	2817	25	sold	sell	VERB
ftr-370	2817	26	the	the	DET
ftr-370	2817	27	bishop	bishop	PROPN
ftr-370	2817	28	assets	asset	NOUN
ftr-370	2817	29	to	to	ADP
ftr-370	2817	30	midcoast	midcoast	PROPN
ftr-370	2817	31	.	.	PUNCT
ftr-370	2818	1	(	(	PUNCT
ftr-370	2818	2	k	k	X
ftr-370	2818	3	-	-	ADJ
ftr-370	2818	4	pipe	pipe	NOUN
ftr-370	2818	5	purportedly	purportedly	ADV
ftr-370	2818	6	offset	offset	VERB
ftr-370	2818	7	the	the	DET
ftr-370	2818	8	gain	gain	NOUN
ftr-370	2818	9	with	with	ADP
ftr-370	2818	10	built	build	VERB
ftr-370	2818	11	-	-	PUNCT
ftr-370	2818	12	in	in	ADP
ftr-370	2818	13	loss	loss	NOUN
ftr-370	2818	14	on	on	ADP
ftr-370	2818	15	assets	asset	NOUN
ftr-370	2818	16	contributed	contribute	VERB
ftr-370	2818	17	to	to	ADP
ftr-370	2818	18	it	it	PRON
ftr-370	2818	19	by	by	ADP
ftr-370	2818	20	its	its	PRON
ftr-370	2818	21	shareholder	shareholder	NOUN
ftr-370	2818	22	in	in	ADP
ftr-370	2818	23	a	a	DET
ftr-370	2818	24	pre-§	pre-§	NOUN
ftr-370	2818	25	362(e	362(e	NUM
ftr-370	2818	26	)	)	PUNCT
ftr-370	2818	27	year	year	NOUN
ftr-370	2818	28	.	.	PUNCT
ftr-370	2818	29	)	)	PUNCT
ftr-370	2819	1	thereafter	thereafter	ADV
ftr-370	2819	2	,	,	PUNCT
ftr-370	2819	3	kpipe	kpipe	PROPN
ftr-370	2819	4	engaged	engage	VERB
ftr-370	2819	5	in	in	ADP
ftr-370	2819	6	no	no	DET
ftr-370	2819	7	business	business	NOUN
ftr-370	2819	8	activity	activity	NOUN
ftr-370	2819	9	and	and	CCONJ
ftr-370	2819	10	was	be	AUX
ftr-370	2819	11	merely	merely	ADV
ftr-370	2819	12	a	a	DET
ftr-370	2819	13	shell	shell	NOUN
ftr-370	2819	14	.	.	PUNCT
ftr-370	2820	1	on	on	ADP
ftr-370	2820	2	cross	cross	NOUN
ftr-370	2820	3	motions	motion	NOUN
ftr-370	2820	4	for	for	ADP
ftr-370	2820	5	summary	summary	NOUN
ftr-370	2820	6	judgment	judgment	NOUN
ftr-370	2820	7	,	,	PUNCT
ftr-370	2820	8	the	the	DET
ftr-370	2820	9	district	district	NOUN
ftr-370	2820	10	court	court	NOUN
ftr-370	2820	11	(	(	PUNCT
ftr-370	2820	12	judge	judge	PROPN
ftr-370	2820	13	harmon	harmon	PROPN
ftr-370	2820	14	)	)	PUNCT
ftr-370	2820	15	upheld	uphold	VERB
ftr-370	2820	16	the	the	DET
ftr-370	2820	17	irs	irs	PROPN
ftr-370	2820	18	’s	’s	PART
ftr-370	2820	19	treatment	treatment	NOUN
ftr-370	2820	20	of	of	ADP
ftr-370	2820	21	the	the	DET
ftr-370	2820	22	transaction	transaction	NOUN
ftr-370	2820	23	from	from	ADP
ftr-370	2820	24	midcoast	midcoast	PROPN
ftr-370	2820	25	’s	’s	PART
ftr-370	2820	26	perspective	perspective	NOUN
ftr-370	2820	27	as	as	ADP
ftr-370	2820	28	a	a	DET
ftr-370	2820	29	stock	stock	NOUN
ftr-370	2820	30	sale	sale	NOUN
ftr-370	2820	31	followed	follow	VERB
ftr-370	2820	32	by	by	ADP
ftr-370	2820	33	a	a	DET
ftr-370	2820	34	§	§	PROPN
ftr-370	2820	35	332	332	NUM
ftr-370	2820	36	liquidation	liquidation	NOUN
ftr-370	2820	37	,	,	PUNCT
ftr-370	2820	38	which	which	PRON
ftr-370	2820	39	resulted	result	VERB
ftr-370	2820	40	in	in	ADP
ftr-370	2820	41	denying	deny	VERB
ftr-370	2820	42	the	the	DET
ftr-370	2820	43	step	step	NOUN
ftr-370	2820	44	-	-	PUNCT
ftr-370	2820	45	up	up	NOUN
ftr-370	2820	46	in	in	ADP
ftr-370	2820	47	basis	basis	NOUN
ftr-370	2820	48	on	on	ADP
ftr-370	2820	49	which	which	PRON
ftr-370	2820	50	midcoast	midcoast	PROPN
ftr-370	2820	51	’s	’s	PART
ftr-370	2820	52	claimed	claim	VERB
ftr-370	2820	53	depreciation	depreciation	NOUN
ftr-370	2820	54	deductions	deduction	NOUN
ftr-370	2820	55	were	be	AUX
ftr-370	2820	56	based	base	VERB
ftr-370	2820	57	.	.	PUNCT
ftr-370	2821	1	after	after	ADP
ftr-370	2821	2	disregarding	disregard	VERB
ftr-370	2821	3	kpipe	kpipe	NOUN
ftr-370	2821	4	because	because	SCONJ
ftr-370	2821	5	it	it	PRON
ftr-370	2821	6	had	have	VERB
ftr-370	2821	7	no	no	DET
ftr-370	2821	8	substance	substance	NOUN
ftr-370	2821	9	other	other	ADJ
ftr-370	2821	10	than	than	ADP
ftr-370	2821	11	as	as	ADP
ftr-370	2821	12	a	a	DET
ftr-370	2821	13	vehicle	vehicle	NOUN
ftr-370	2821	14	to	to	PART
ftr-370	2821	15	allow	allow	VERB
ftr-370	2821	16	midcoast	midcoast	NOUN
ftr-370	2821	17	to	to	PART
ftr-370	2821	18	claim	claim	VERB
ftr-370	2821	19	a	a	DET
ftr-370	2821	20	cost	cost	NOUN
ftr-370	2821	21	basis	basis	NOUN
ftr-370	2821	22	in	in	ADP
ftr-370	2821	23	the	the	DET
ftr-370	2821	24	bishop	bishop	PROPN
ftr-370	2821	25	assets	asset	NOUN
ftr-370	2821	26	in	in	ADP
ftr-370	2821	27	a	a	DET
ftr-370	2821	28	stock	stock	NOUN
ftr-370	2821	29	sale	sale	NOUN
ftr-370	2821	30	transaction	transaction	NOUN
ftr-370	2821	31	without	without	ADP
ftr-370	2821	32	a	a	DET
ftr-370	2821	33	§	§	PROPN
ftr-370	2821	34	338	338	NUM
ftr-370	2821	35	election	election	NOUN
ftr-370	2821	36	,	,	PUNCT
ftr-370	2821	37	the	the	DET
ftr-370	2821	38	court	court	NOUN
ftr-370	2821	39	addressed	address	VERB
ftr-370	2821	40	what	what	PRON
ftr-370	2821	41	was	be	AUX
ftr-370	2821	42	the	the	DET
ftr-370	2821	43	real	real	ADJ
ftr-370	2821	44	substance	substance	NOUN
ftr-370	2821	45	of	of	ADP
ftr-370	2821	46	the	the	DET
ftr-370	2821	47	transaction	transaction	NOUN
ftr-370	2821	48	:	:	PUNCT
ftr-370	2821	49	a	a	DET
ftr-370	2821	50	sale	sale	NOUN
ftr-370	2821	51	of	of	ADP
ftr-370	2821	52	stock	stock	NOUN
ftr-370	2821	53	or	or	CCONJ
ftr-370	2821	54	a	a	DET
ftr-370	2821	55	sale	sale	NOUN
ftr-370	2821	56	of	of	ADP
ftr-370	2821	57	assets	asset	NOUN
ftr-370	2821	58	.	.	PUNCT
ftr-370	2822	1	because	because	SCONJ
ftr-370	2822	2	langley	langley	PROPN
ftr-370	2822	3	would	would	AUX
ftr-370	2822	4	not	not	PART
ftr-370	2822	5	agree	agree	VERB
ftr-370	2822	6	to	to	ADP
ftr-370	2822	7	a	a	DET
ftr-370	2822	8	direct	direct	ADJ
ftr-370	2822	9	sale	sale	NOUN
ftr-370	2822	10	of	of	ADP
ftr-370	2822	11	bishop	bishop	PROPN
ftr-370	2822	12	’s	’s	PART
ftr-370	2822	13	assets	asset	NOUN
ftr-370	2822	14	,	,	PUNCT
ftr-370	2822	15	“	"	PUNCT
ftr-370	2822	16	the	the	DET
ftr-370	2822	17	only	only	ADJ
ftr-370	2822	18	way	way	NOUN
ftr-370	2822	19	in	in	ADP
ftr-370	2822	20	which	which	PRON
ftr-370	2822	21	midcoast	midcoast	NOUN
ftr-370	2822	22	could	could	AUX
ftr-370	2822	23	have	have	AUX
ftr-370	2822	24	obtained	obtain	VERB
ftr-370	2822	25	the	the	DET
ftr-370	2822	26	bishop	bishop	PROPN
ftr-370	2822	27	assets	asset	NOUN
ftr-370	2822	28	was	be	AUX
ftr-370	2822	29	to	to	PART
ftr-370	2822	30	purchase	purchase	VERB
ftr-370	2822	31	the	the	DET
ftr-370	2822	32	bishop	bishop	PROPN
ftr-370	2822	33	stock	stock	NOUN
ftr-370	2822	34	and	and	CCONJ
ftr-370	2822	35	liquidate	liquidate	NOUN
ftr-370	2822	36	.	.	PUNCT
ftr-370	2822	37	”	"	PUNCT
ftr-370	2823	1	assessment	assessment	NOUN
ftr-370	2823	2	of	of	ADP
ftr-370	2823	3	the	the	DET
ftr-370	2823	4	§	§	PROPN
ftr-370	2823	5	6662(d	6662(d	NOUN
ftr-370	2823	6	)	)	PUNCT
ftr-370	2823	7	substantial	substantial	ADJ
ftr-370	2823	8	understatement	understatement	NOUN
ftr-370	2823	9	penalty	penalty	NOUN
ftr-370	2823	10	was	be	AUX
ftr-370	2823	11	upheld	uphold	VERB
ftr-370	2823	12	,	,	PUNCT
ftr-370	2823	13	and	and	CCONJ
ftr-370	2823	14	because	because	SCONJ
ftr-370	2823	15	the	the	DET
ftr-370	2823	16	transaction	transaction	NOUN
ftr-370	2823	17	was	be	AUX
ftr-370	2823	18	a	a	DET
ftr-370	2823	19	“	"	PUNCT
ftr-370	2823	20	tax	tax	NOUN
ftr-370	2823	21	shelter	shelter	NOUN
ftr-370	2823	22	,	,	PUNCT
ftr-370	2823	23	”	"	PUNCT
ftr-370	2823	24	neither	neither	CCONJ
ftr-370	2823	25	the	the	DET
ftr-370	2823	26	substantial	substantial	ADJ
ftr-370	2823	27	authority	authority	NOUN
ftr-370	2823	28	nor	nor	CCONJ
ftr-370	2823	29	adequate	adequate	ADJ
ftr-370	2823	30	disclosure	disclosure	NOUN
ftr-370	2823	31	exceptions	exception	NOUN
ftr-370	2823	32	applied	apply	VERB
ftr-370	2823	33	.	.	PUNCT
ftr-370	2824	1	alternatively	alternatively	ADV
ftr-370	2824	2	,	,	PUNCT
ftr-370	2824	3	there	there	PRON
ftr-370	2824	4	was	be	VERB
ftr-370	2824	5	not	not	PART
ftr-370	2824	6	substantial	substantial	ADJ
ftr-370	2824	7	authority	authority	NOUN
ftr-370	2824	8	because	because	SCONJ
ftr-370	2824	9	the	the	DET
ftr-370	2824	10	weight	weight	NOUN
ftr-370	2824	11	of	of	ADP
ftr-370	2824	12	authority	authority	NOUN
ftr-370	2824	13	in	in	ADP
ftr-370	2824	14	supreme	supreme	PROPN
ftr-370	2824	15	court	court	PROPN
ftr-370	2824	16	and	and	CCONJ
ftr-370	2824	17	fifth	fifth	ADJ
ftr-370	2824	18	circuit	circuit	NOUN
ftr-370	2824	19	cases	case	NOUN
ftr-370	2824	20	was	be	AUX
ftr-370	2824	21	held	hold	VERB
ftr-370	2824	22	to	to	PART
ftr-370	2824	23	have	have	AUX
ftr-370	2824	24	required	require	VERB
ftr-370	2824	25	disregarding	disregard	VERB
ftr-370	2824	26	k	k	NOUN
ftr-370	2824	27	-	-	NOUN
ftr-370	2824	28	pipe	pipe	NOUN
ftr-370	2824	29	.	.	PUNCT
ftr-370	2825	1	15	15	NUM
ftr-370	2825	2	.	.	X
ftr-370	2825	3	shell	shell	NOUN
ftr-370	2825	4	.	.	PUNCT
ftr-370	2826	1	judge	judge	PROPN
ftr-370	2826	2	werlein	werlein	ADV
ftr-370	2826	3	holds	hold	VERB
ftr-370	2826	4	that	that	SCONJ
ftr-370	2826	5	the	the	DET
ftr-370	2826	6	transfers	transfer	NOUN
ftr-370	2826	7	by	by	ADP
ftr-370	2826	8	shell	shell	ADJ
ftr-370	2826	9	western	western	ADJ
ftr-370	2826	10	e&p	e&p	PROPN
ftr-370	2826	11	inc	inc	PROPN
ftr-370	2826	12	.	.	PROPN
ftr-370	2826	13	to	to	PART
ftr-370	2826	14	shell	shell	VERB
ftr-370	2826	15	frontier	frontier	NOUN
ftr-370	2826	16	oil	oil	NOUN
ftr-370	2826	17	&	&	CCONJ
ftr-370	2826	18	gas	gas	PROPN
ftr-370	2826	19	inc	inc	PROPN
ftr-370	2826	20	.	.	PROPN
ftr-370	2826	21	of	of	ADP
ftr-370	2826	22	assets	asset	NOUN
ftr-370	2826	23	that	that	PRON
ftr-370	2826	24	had	have	AUX
ftr-370	2826	25	declined	decline	VERB
ftr-370	2826	26	in	in	ADP
ftr-370	2826	27	value	value	NOUN
ftr-370	2826	28	,	,	PUNCT
ftr-370	2826	29	followed	follow	VERB
ftr-370	2826	30	by	by	ADP
ftr-370	2826	31	sales	sale	NOUN
ftr-370	2826	32	of	of	ADP
ftr-370	2826	33	the	the	DET
ftr-370	2826	34	subsidiary	subsidiary	NOUN
ftr-370	2826	35	’s	’s	PART
ftr-370	2826	36	stock	stock	NOUN
ftr-370	2826	37	to	to	ADP
ftr-370	2826	38	unrelated	unrelated	ADJ
ftr-370	2826	39	parties	party	NOUN
ftr-370	2826	40	at	at	ADP
ftr-370	2826	41	a	a	DET
ftr-370	2826	42	loss	loss	NOUN
ftr-370	2826	43	,	,	PUNCT
ftr-370	2826	44	were	be	AUX
ftr-370	2826	45	not	not	PART
ftr-370	2826	46	part	part	NOUN
ftr-370	2826	47	of	of	ADP
ftr-370	2826	48	a	a	DET
ftr-370	2826	49	tax	tax	NOUN
ftr-370	2826	50	-	-	PUNCT
ftr-370	2826	51	motivated	motivated	ADJ
ftr-370	2826	52	“	"	PUNCT
ftr-370	2826	53	shell	shell	ADJ
ftr-370	2826	54	game	game	NOUN
ftr-370	2826	55	.	.	PUNCT
ftr-370	2826	56	”	"	PUNCT
ftr-370	2827	1	the	the	DET
ftr-370	2827	2	lesson	lesson	NOUN
ftr-370	2827	3	to	to	PART
ftr-370	2827	4	take	take	VERB
ftr-370	2827	5	from	from	ADP
ftr-370	2827	6	this	this	DET
ftr-370	2827	7	case	case	NOUN
ftr-370	2827	8	is	be	AUX
ftr-370	2827	9	that	that	SCONJ
ftr-370	2827	10	top	top	ADJ
ftr-370	2827	11	management	management	NOUN
ftr-370	2827	12	likes	like	VERB
ftr-370	2827	13	being	be	AUX
ftr-370	2827	14	kept	keep	VERB
ftr-370	2827	15	in	in	ADP
ftr-370	2827	16	the	the	DET
ftr-370	2827	17	dark	dark	NOUN
ftr-370	2827	18	;	;	PUNCT
ftr-370	2827	19	this	this	PRON
ftr-370	2827	20	is	be	AUX
ftr-370	2827	21	because	because	SCONJ
ftr-370	2827	22	the	the	DET
ftr-370	2827	23	case	case	NOUN
ftr-370	2827	24	turned	turn	VERB
ftr-370	2827	25	on	on	ADP
ftr-370	2827	26	testimony	testimony	NOUN
ftr-370	2827	27	believed	believe	VERB
ftr-370	2827	28	by	by	ADP
ftr-370	2827	29	judge	judge	NOUN
ftr-370	2827	30	werlein	werlein	ADV
ftr-370	2827	31	that	that	SCONJ
ftr-370	2827	32	the	the	DET
ftr-370	2827	33	vp	vp	PROPN
ftr-370	2827	34	of	of	ADP
ftr-370	2827	35	tax	tax	NOUN
ftr-370	2827	36	“	"	PUNCT
ftr-370	2827	37	intentionally	intentionally	ADV
ftr-370	2827	38	refrained	refrain	VERB
ftr-370	2827	39	from	from	ADP
ftr-370	2827	40	discussing	discuss	VERB
ftr-370	2827	41	the	the	DET
ftr-370	2827	42	…	…	PUNCT
ftr-370	2827	43	tax	tax	NOUN
ftr-370	2827	44	implications	implication	NOUN
ftr-370	2827	45	[	[	X
ftr-370	2827	46	of	of	ADP
ftr-370	2827	47	the	the	DET
ftr-370	2827	48	transaction	transaction	NOUN
ftr-370	2827	49	]	]	PUNCT
ftr-370	2827	50	with	with	ADP
ftr-370	2827	51	shell	shell	PROPN
ftr-370	2827	52	’s	’s	PART
ftr-370	2827	53	top	top	ADJ
ftr-370	2827	54	management	management	NOUN
ftr-370	2827	55	or	or	CCONJ
ftr-370	2827	56	[	[	X
ftr-370	2827	57	the	the	DET
ftr-370	2827	58	ceo	ceo	NOUN
ftr-370	2827	59	]	]	X
ftr-370	2827	60	.	.	PUNCT
ftr-370	2827	61	”	"	PUNCT
ftr-370	2828	1	shell	shell	PROPN
ftr-370	2828	2	petroleum	petroleum	PROPN
ftr-370	2828	3	inc	inc	PROPN
ftr-370	2828	4	.	.	PROPN
ftr-370	2829	1	v.	v.	PROPN
ftr-370	2829	2	united	united	PROPN
ftr-370	2829	3	states	states	PROPN
ftr-370	2829	4	,	,	PUNCT
ftr-370	2829	5	102	102	NUM
ftr-370	2829	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2829	7	2008	2008	NUM
ftr-370	2829	8	-	-	SYM
ftr-370	2829	9	5085	5085	NUM
ftr-370	2829	10	(	(	PUNCT
ftr-370	2829	11	s.d	s.d	PROPN
ftr-370	2829	12	.	.	PUNCT
ftr-370	2830	1	tex	tex	PROPN
ftr-370	2830	2	.	.	PROPN
ftr-370	2830	3	7/3/08	7/3/08	NUM
ftr-370	2830	4	)	)	PUNCT
ftr-370	2830	5	.	.	PUNCT
ftr-370	2831	1	in	in	ADP
ftr-370	2831	2	1992	1992	NUM
ftr-370	2831	3	shell	shell	NOUN
ftr-370	2831	4	western	western	ADJ
ftr-370	2831	5	transferred	transfer	VERB
ftr-370	2831	6	high	high	ADJ
ftr-370	2831	7	-	-	PUNCT
ftr-370	2831	8	basis	basis	NOUN
ftr-370	2831	9	assets	asset	NOUN
ftr-370	2831	10	that	that	PRON
ftr-370	2831	11	had	have	AUX
ftr-370	2831	12	declined	decline	VERB
ftr-370	2831	13	in	in	ADP
ftr-370	2831	14	value	value	NOUN
ftr-370	2831	15	to	to	ADP
ftr-370	2831	16	a	a	DET
ftr-370	2831	17	newly	newly	ADV
ftr-370	2831	18	-	-	PUNCT
ftr-370	2831	19	created	create	VERB
ftr-370	2831	20	subsidiary	subsidiary	NOUN
ftr-370	2831	21	,	,	PUNCT
ftr-370	2831	22	shell	shell	ADJ
ftr-370	2831	23	frontier	frontier	NOUN
ftr-370	2831	24	.	.	PUNCT
ftr-370	2832	1	following	follow	VERB
ftr-370	2832	2	that	that	PRON
ftr-370	2832	3	,	,	PUNCT
ftr-370	2832	4	shell	shell	ADJ
ftr-370	2832	5	western	western	ADJ
ftr-370	2832	6	sold	sell	VERB
ftr-370	2832	7	so	so	ADV
ftr-370	2832	8	-	-	PUNCT
ftr-370	2832	9	called	call	VERB
ftr-370	2832	10	“	"	PUNCT
ftr-370	2832	11	dutch	dutch	ADJ
ftr-370	2832	12	auction	auction	NOUN
ftr-370	2832	13	rate	rate	NOUN
ftr-370	2832	14	preferred	prefer	VERB
ftr-370	2832	15	stock	stock	NOUN
ftr-370	2832	16	”	"	PUNCT
ftr-370	2832	17	for	for	ADP
ftr-370	2832	18	$	$	SYM
ftr-370	2832	19	110	110	NUM
ftr-370	2832	20	million	million	NUM
ftr-370	2832	21	to	to	ADP
ftr-370	2832	22	unrelated	unrelated	ADJ
ftr-370	2832	23	parties	party	NOUN
ftr-370	2832	24	,	,	PUNCT
ftr-370	2832	25	which	which	PRON
ftr-370	2832	26	constituted	constitute	VERB
ftr-370	2832	27	more	more	ADJ
ftr-370	2832	28	than	than	ADP
ftr-370	2832	29	20	20	NUM
ftr-370	2832	30	percent	percent	NOUN
ftr-370	2832	31	of	of	ADP
ftr-370	2832	32	the	the	DET
ftr-370	2832	33	value	value	NOUN
ftr-370	2832	34	of	of	ADP
ftr-370	2832	35	shell	shell	ADJ
ftr-370	2832	36	frontier	frontier	NOUN
ftr-370	2832	37	stock	stock	NOUN
ftr-370	2832	38	.	.	PUNCT
ftr-370	2833	1	this	this	DET
ftr-370	2833	2	sale	sale	NOUN
ftr-370	2833	3	created	create	VERB
ftr-370	2833	4	a	a	DET
ftr-370	2833	5	loss	loss	NOUN
ftr-370	2833	6	of	of	ADP
ftr-370	2833	7	more	more	ADJ
ftr-370	2833	8	than	than	ADP
ftr-370	2833	9	$	$	SYM
ftr-370	2833	10	353	353	NUM
ftr-370	2833	11	million	million	NUM
ftr-370	2833	12	.	.	PUNCT
ftr-370	2834	1	the	the	DET
ftr-370	2834	2	high	high	ADJ
ftr-370	2834	3	-	-	PUNCT
ftr-370	2834	4	basis	basis	NOUN
ftr-370	2834	5	property	property	NOUN
ftr-370	2834	6	transferred	transfer	VERB
ftr-370	2834	7	to	to	PART
ftr-370	2834	8	shell	shell	VERB
ftr-370	2834	9	frontier	frontier	NOUN
ftr-370	2834	10	was	be	AUX
ftr-370	2834	11	described	describe	VERB
ftr-370	2834	12	by	by	ADP
ftr-370	2834	13	judge	judge	NOUN
ftr-370	2834	14	werlein	werlein	ADV
ftr-370	2834	15	as	as	SCONJ
ftr-370	2834	16	follows	follow	VERB
ftr-370	2834	17	:	:	PUNCT
ftr-370	2835	1	404	404	NUM
ftr-370	2835	2	florida	florida	PROPN
ftr-370	2835	3	tax	tax	NOUN
ftr-370	2835	4	review	review	NOUN
ftr-370	2835	5	[	[	X
ftr-370	2835	6	vol	vol	NOUN
ftr-370	2835	7	.	.	PUNCT
ftr-370	2836	1	9	9	NUM
ftr-370	2836	2	:	:	PUNCT
ftr-370	2836	3	si	si	X
ftr-370	2836	4	the	the	DET
ftr-370	2836	5	term	term	NOUN
ftr-370	2836	6	“	"	PUNCT
ftr-370	2836	7	frontier	frontier	NOUN
ftr-370	2836	8	property	property	NOUN
ftr-370	2836	9	”	"	PUNCT
ftr-370	2836	10	is	be	AUX
ftr-370	2836	11	commonly	commonly	ADV
ftr-370	2836	12	used	use	VERB
ftr-370	2836	13	by	by	ADP
ftr-370	2836	14	shell	shell	NOUN
ftr-370	2836	15	to	to	PART
ftr-370	2836	16	describe	describe	VERB
ftr-370	2836	17	an	an	DET
ftr-370	2836	18	asset	asset	NOUN
ftr-370	2836	19	that	that	PRON
ftr-370	2836	20	is	be	AUX
ftr-370	2836	21	not	not	PART
ftr-370	2836	22	currently	currently	ADV
ftr-370	2836	23	commercially	commercially	ADV
ftr-370	2836	24	competitive	competitive	ADJ
ftr-370	2836	25	,	,	PUNCT
ftr-370	2836	26	but	but	CCONJ
ftr-370	2836	27	which	which	PRON
ftr-370	2836	28	has	have	VERB
ftr-370	2836	29	the	the	DET
ftr-370	2836	30	potential	potential	NOUN
ftr-370	2836	31	to	to	PART
ftr-370	2836	32	become	become	VERB
ftr-370	2836	33	commercially	commercially	ADV
ftr-370	2836	34	competitive	competitive	ADJ
ftr-370	2836	35	if	if	SCONJ
ftr-370	2836	36	technological	technological	ADJ
ftr-370	2836	37	,	,	PUNCT
ftr-370	2836	38	political	political	ADJ
ftr-370	2836	39	,	,	PUNCT
ftr-370	2836	40	economic	economic	ADJ
ftr-370	2836	41	,	,	PUNCT
ftr-370	2836	42	or	or	CCONJ
ftr-370	2836	43	other	other	ADJ
ftr-370	2836	44	factors	factor	NOUN
ftr-370	2836	45	change	change	VERB
ftr-370	2836	46	.	.	PUNCT
ftr-370	2837	1	•	•	NOUN
ftr-370	2837	2	the	the	DET
ftr-370	2837	3	idea	idea	NOUN
ftr-370	2837	4	of	of	ADP
ftr-370	2837	5	the	the	DET
ftr-370	2837	6	transaction	transaction	NOUN
ftr-370	2837	7	originated	originate	VERB
ftr-370	2837	8	in	in	ADP
ftr-370	2837	9	shell	shell	NOUN
ftr-370	2837	10	’s	’s	PART
ftr-370	2837	11	tax	tax	NOUN
ftr-370	2837	12	department	department	PROPN
ftr-370	2837	13	.	.	PUNCT
ftr-370	2838	1	judge	judge	PROPN
ftr-370	2838	2	werlein	werlein	PROPN
ftr-370	2838	3	described	describe	VERB
ftr-370	2838	4	it	it	PRON
ftr-370	2838	5	as	as	SCONJ
ftr-370	2838	6	follows	follow	VERB
ftr-370	2838	7	:	:	PUNCT
ftr-370	2838	8	the	the	DET
ftr-370	2838	9	government	government	NOUN
ftr-370	2838	10	makes	make	VERB
ftr-370	2838	11	much	much	ADJ
ftr-370	2838	12	of	of	ADP
ftr-370	2838	13	the	the	DET
ftr-370	2838	14	fact	fact	NOUN
ftr-370	2838	15	that	that	SCONJ
ftr-370	2838	16	the	the	DET
ftr-370	2838	17	creation	creation	NOUN
ftr-370	2838	18	of	of	ADP
ftr-370	2838	19	shell	shell	ADJ
ftr-370	2838	20	frontier	frontier	NOUN
ftr-370	2838	21	was	be	AUX
ftr-370	2838	22	proposed	propose	VERB
ftr-370	2838	23	by	by	ADP
ftr-370	2838	24	steve	steve	PROPN
ftr-370	2838	25	stryker	stryker	PROPN
ftr-370	2838	26	,	,	PUNCT
ftr-370	2838	27	shell	shell	PROPN
ftr-370	2838	28	’s	’s	PART
ftr-370	2838	29	vice	vice	NOUN
ftr-370	2838	30	president	president	NOUN
ftr-370	2838	31	of	of	ADP
ftr-370	2838	32	tax	tax	NOUN
ftr-370	2838	33	.	.	PUNCT
ftr-370	2839	1	the	the	DET
ftr-370	2839	2	evidence	evidence	NOUN
ftr-370	2839	3	is	be	AUX
ftr-370	2839	4	that	that	DET
ftr-370	2839	5	shell	shell	NOUN
ftr-370	2839	6	’s	’s	PART
ftr-370	2839	7	ceo	ceo	PROPN
ftr-370	2839	8	frank	frank	PROPN
ftr-370	2839	9	richardson	richardson	PROPN
ftr-370	2839	10	had	have	AUX
ftr-370	2839	11	set	set	VERB
ftr-370	2839	12	overarching	overarching	ADJ
ftr-370	2839	13	goals	goal	NOUN
ftr-370	2839	14	for	for	SCONJ
ftr-370	2839	15	the	the	DET
ftr-370	2839	16	company	company	NOUN
ftr-370	2839	17	to	to	PART
ftr-370	2839	18	improve	improve	VERB
ftr-370	2839	19	its	its	PRON
ftr-370	2839	20	return	return	NOUN
ftr-370	2839	21	on	on	ADP
ftr-370	2839	22	investment	investment	NOUN
ftr-370	2839	23	,	,	PUNCT
ftr-370	2839	24	to	to	PART
ftr-370	2839	25	reduce	reduce	VERB
ftr-370	2839	26	costs	cost	NOUN
ftr-370	2839	27	,	,	PUNCT
ftr-370	2839	28	and	and	CCONJ
ftr-370	2839	29	to	to	PART
ftr-370	2839	30	raise	raise	VERB
ftr-370	2839	31	cash	cash	NOUN
ftr-370	2839	32	without	without	ADP
ftr-370	2839	33	incurring	incur	VERB
ftr-370	2839	34	new	new	ADJ
ftr-370	2839	35	debt	debt	NOUN
ftr-370	2839	36	.	.	PUNCT
ftr-370	2840	1	a	a	DET
ftr-370	2840	2	variety	variety	NOUN
ftr-370	2840	3	of	of	ADP
ftr-370	2840	4	recommendations	recommendation	NOUN
ftr-370	2840	5	were	be	AUX
ftr-370	2840	6	made	make	VERB
ftr-370	2840	7	by	by	ADP
ftr-370	2840	8	executives	executive	NOUN
ftr-370	2840	9	and	and	CCONJ
ftr-370	2840	10	managers	manager	NOUN
ftr-370	2840	11	,	,	PUNCT
ftr-370	2840	12	from	from	ADP
ftr-370	2840	13	which	which	PRON
ftr-370	2840	14	at	at	ADP
ftr-370	2840	15	least	least	ADV
ftr-370	2840	16	seven	seven	NUM
ftr-370	2840	17	major	major	ADJ
ftr-370	2840	18	initiatives	initiative	NOUN
ftr-370	2840	19	were	be	AUX
ftr-370	2840	20	adopted	adopt	VERB
ftr-370	2840	21	and	and	CCONJ
ftr-370	2840	22	executed	execute	VERB
ftr-370	2840	23	by	by	ADP
ftr-370	2840	24	the	the	DET
ftr-370	2840	25	company	company	NOUN
ftr-370	2840	26	.	.	PUNCT
ftr-370	2841	1	only	only	ADV
ftr-370	2841	2	one	one	NUM
ftr-370	2841	3	of	of	ADP
ftr-370	2841	4	these	these	DET
ftr-370	2841	5	seven	seven	NUM
ftr-370	2841	6	approved	approve	VERB
ftr-370	2841	7	recommendations	recommendation	NOUN
ftr-370	2841	8	came	come	VERB
ftr-370	2841	9	from	from	ADP
ftr-370	2841	10	the	the	DET
ftr-370	2841	11	tax	tax	NOUN
ftr-370	2841	12	department	department	NOUN
ftr-370	2841	13	.	.	PUNCT
ftr-370	2842	1	when	when	SCONJ
ftr-370	2842	2	stryker	stryker	PROPN
ftr-370	2842	3	presented	present	VERB
ftr-370	2842	4	the	the	DET
ftr-370	2842	5	proposal	proposal	NOUN
ftr-370	2842	6	,	,	PUNCT
ftr-370	2842	7	however	however	ADV
ftr-370	2842	8	,	,	PUNCT
ftr-370	2842	9	he	he	PRON
ftr-370	2842	10	intentionally	intentionally	ADV
ftr-370	2842	11	refrained	refrain	VERB
ftr-370	2842	12	from	from	ADP
ftr-370	2842	13	discussing	discuss	VERB
ftr-370	2842	14	the	the	DET
ftr-370	2842	15	specific	specific	ADJ
ftr-370	2842	16	tax	tax	NOUN
ftr-370	2842	17	implications	implication	NOUN
ftr-370	2842	18	of	of	ADP
ftr-370	2842	19	the	the	DET
ftr-370	2842	20	§	§	PROPN
ftr-370	2842	21	351	351	NUM
ftr-370	2842	22	exchange	exchange	NOUN
ftr-370	2842	23	with	with	ADP
ftr-370	2842	24	shell	shell	PROPN
ftr-370	2842	25	’s	’s	PART
ftr-370	2842	26	top	top	ADJ
ftr-370	2842	27	management	management	NOUN
ftr-370	2842	28	or	or	CCONJ
ftr-370	2842	29	richardson	richardson	PROPN
ftr-370	2842	30	,	,	PUNCT
ftr-370	2842	31	who	who	PRON
ftr-370	2842	32	ultimately	ultimately	ADV
ftr-370	2842	33	approved	approve	VERB
ftr-370	2842	34	the	the	DET
ftr-370	2842	35	shell	shell	ADJ
ftr-370	2842	36	frontier	frontier	NOUN
ftr-370	2842	37	plan	plan	NOUN
ftr-370	2842	38	,	,	PUNCT
ftr-370	2842	39	in	in	ADP
ftr-370	2842	40	order	order	NOUN
ftr-370	2842	41	to	to	PART
ftr-370	2842	42	assure	assure	VERB
ftr-370	2842	43	that	that	SCONJ
ftr-370	2842	44	the	the	DET
ftr-370	2842	45	ultimate	ultimate	ADJ
ftr-370	2842	46	decision	decision	NOUN
ftr-370	2842	47	to	to	PART
ftr-370	2842	48	form	form	VERB
ftr-370	2842	49	shell	shell	ADJ
ftr-370	2842	50	frontier	frontier	NOUN
ftr-370	2842	51	would	would	AUX
ftr-370	2842	52	be	be	AUX
ftr-370	2842	53	made	make	VERB
ftr-370	2842	54	on	on	ADP
ftr-370	2842	55	non	non	ADJ
ftr-370	2842	56	-	-	ADJ
ftr-370	2842	57	tax	tax	ADJ
ftr-370	2842	58	business	business	NOUN
ftr-370	2842	59	grounds	ground	NOUN
ftr-370	2842	60	.	.	PUNCT
ftr-370	2843	1	the	the	DET
ftr-370	2843	2	testimony	testimony	NOUN
ftr-370	2843	3	of	of	ADP
ftr-370	2843	4	shell	shell	NOUN
ftr-370	2843	5	’s	’s	PART
ftr-370	2843	6	decision	decision	NOUN
ftr-370	2843	7	-	-	PUNCT
ftr-370	2843	8	makers	maker	NOUN
ftr-370	2843	9	is	be	AUX
ftr-370	2843	10	that	that	DET
ftr-370	2843	11	shell	shell	ADJ
ftr-370	2843	12	frontier	frontier	NOUN
ftr-370	2843	13	was	be	AUX
ftr-370	2843	14	formed	form	VERB
ftr-370	2843	15	to	to	PART
ftr-370	2843	16	raise	raise	VERB
ftr-370	2843	17	cash	cash	NOUN
ftr-370	2843	18	,	,	PUNCT
ftr-370	2843	19	preserve	preserve	VERB
ftr-370	2843	20	long	long	ADJ
ftr-370	2843	21	-	-	PUNCT
ftr-370	2843	22	term	term	NOUN
ftr-370	2843	23	properties	property	NOUN
ftr-370	2843	24	,	,	PUNCT
ftr-370	2843	25	and	and	CCONJ
ftr-370	2843	26	increase	increase	VERB
ftr-370	2843	27	management	management	NOUN
ftr-370	2843	28	efficiency	efficiency	NOUN
ftr-370	2843	29	.	.	PUNCT
ftr-370	2844	1	these	these	DET
ftr-370	2844	2	proffered	proffer	VERB
ftr-370	2844	3	business	business	NOUN
ftr-370	2844	4	purposes	purpose	NOUN
ftr-370	2844	5	are	be	AUX
ftr-370	2844	6	consistent	consistent	ADJ
ftr-370	2844	7	with	with	ADP
ftr-370	2844	8	shell	shell	NOUN
ftr-370	2844	9	’s	’s	PART
ftr-370	2844	10	contemporaneous	contemporaneous	ADJ
ftr-370	2844	11	overall	overall	ADJ
ftr-370	2844	12	strategy	strategy	NOUN
ftr-370	2844	13	of	of	ADP
ftr-370	2844	14	improving	improve	VERB
ftr-370	2844	15	its	its	PRON
ftr-370	2844	16	return	return	NOUN
ftr-370	2844	17	on	on	ADP
ftr-370	2844	18	investment	investment	NOUN
ftr-370	2844	19	and	and	CCONJ
ftr-370	2844	20	increasing	increase	VERB
ftr-370	2844	21	cash	cash	NOUN
ftr-370	2844	22	flow	flow	NOUN
ftr-370	2844	23	by	by	ADP
ftr-370	2844	24	investing	invest	VERB
ftr-370	2844	25	strategically	strategically	ADV
ftr-370	2844	26	to	to	PART
ftr-370	2844	27	increase	increase	VERB
ftr-370	2844	28	production	production	NOUN
ftr-370	2844	29	and	and	CCONJ
ftr-370	2844	30	by	by	ADP
ftr-370	2844	31	restructuring	restructure	VERB
ftr-370	2844	32	some	some	PRON
ftr-370	2844	33	of	of	ADP
ftr-370	2844	34	its	its	PRON
ftr-370	2844	35	assets	asset	NOUN
ftr-370	2844	36	.	.	PUNCT
ftr-370	2845	1	indeed	indeed	ADV
ftr-370	2845	2	,	,	PUNCT
ftr-370	2845	3	a	a	DET
ftr-370	2845	4	taxpayer	taxpayer	NOUN
ftr-370	2845	5	’s	’s	PART
ftr-370	2845	6	restructuring	restructuring	NOUN
ftr-370	2845	7	of	of	ADP
ftr-370	2845	8	a	a	DET
ftr-370	2845	9	going	go	VERB
ftr-370	2845	10	-	-	PUNCT
ftr-370	2845	11	concern	concern	NOUN
ftr-370	2845	12	is	be	AUX
ftr-370	2845	13	a	a	DET
ftr-370	2845	14	recognized	recognize	VERB
ftr-370	2845	15	,	,	PUNCT
ftr-370	2845	16	valid	valid	ADJ
ftr-370	2845	17	business	business	NOUN
ftr-370	2845	18	purpose	purpose	NOUN
ftr-370	2845	19	.	.	PUNCT
ftr-370	2846	1	see	see	VERB
ftr-370	2846	2	united	united	PROPN
ftr-370	2846	3	parcel	parcel	PROPN
ftr-370	2846	4	serv	serv	PROPN
ftr-370	2846	5	.	.	PUNCT
ftr-370	2847	1	of	of	ADP
ftr-370	2847	2	am	be	AUX
ftr-370	2847	3	.	.	PUNCT
ftr-370	2847	4	,	,	PUNCT
ftr-370	2847	5	254	254	NUM
ftr-370	2847	6	f.3d	f.3d	NUM
ftr-370	2847	7	at	at	ADP
ftr-370	2847	8	1020	1020	NUM
ftr-370	2847	9	(	(	PUNCT
ftr-370	2847	10	holding	hold	VERB
ftr-370	2847	11	a	a	DET
ftr-370	2847	12	transaction	transaction	NOUN
ftr-370	2847	13	that	that	PRON
ftr-370	2847	14	“	"	PUNCT
ftr-370	2847	15	simply	simply	ADV
ftr-370	2847	16	altered	alter	VERB
ftr-370	2847	17	the	the	DET
ftr-370	2847	18	form	form	NOUN
ftr-370	2847	19	of	of	ADP
ftr-370	2847	20	an	an	DET
ftr-370	2847	21	existing	exist	VERB
ftr-370	2847	22	,	,	PUNCT
ftr-370	2847	23	bona	bona	ADJ
ftr-370	2847	24	fide	fide	ADJ
ftr-370	2847	25	business	business	NOUN
ftr-370	2847	26	”	"	PUNCT
ftr-370	2847	27	possessed	possess	VERB
ftr-370	2847	28	an	an	DET
ftr-370	2847	29	adequate	adequate	ADJ
ftr-370	2847	30	business	business	NOUN
ftr-370	2847	31	purpose	purpose	NOUN
ftr-370	2847	32	)	)	PUNCT
ftr-370	2847	33	.	.	PUNCT
ftr-370	2848	1	that	that	SCONJ
ftr-370	2848	2	the	the	DET
ftr-370	2848	3	shell	shell	ADJ
ftr-370	2848	4	frontier	frontier	NOUN
ftr-370	2848	5	idea	idea	NOUN
ftr-370	2848	6	originated	originate	VERB
ftr-370	2848	7	with	with	ADP
ftr-370	2848	8	shell	shell	PROPN
ftr-370	2848	9	’s	’s	PART
ftr-370	2848	10	tax	tax	NOUN
ftr-370	2848	11	department	department	NOUN
ftr-370	2848	12	,	,	PUNCT
ftr-370	2848	13	which	which	PRON
ftr-370	2848	14	anticipated	anticipate	VERB
ftr-370	2848	15	the	the	DET
ftr-370	2848	16	beneficial	beneficial	ADJ
ftr-370	2848	17	tax	tax	NOUN
ftr-370	2848	18	consequences	consequence	NOUN
ftr-370	2848	19	that	that	PRON
ftr-370	2848	20	might	might	AUX
ftr-370	2848	21	also	also	ADV
ftr-370	2848	22	be	be	AUX
ftr-370	2848	23	realized	realize	VERB
ftr-370	2848	24	,	,	PUNCT
ftr-370	2848	25	does	do	AUX
ftr-370	2848	26	not	not	PART
ftr-370	2848	27	undercut	undercut	VERB
ftr-370	2848	28	the	the	DET
ftr-370	2848	29	testimony	testimony	NOUN
ftr-370	2848	30	of	of	ADP
ftr-370	2848	31	shell	shell	NOUN
ftr-370	2848	32	’s	’s	PART
ftr-370	2848	33	executives	executive	NOUN
ftr-370	2848	34	that	that	SCONJ
ftr-370	2848	35	their	their	PRON
ftr-370	2848	36	authorization	authorization	NOUN
ftr-370	2848	37	of	of	ADP
ftr-370	2848	38	shell	shell	ADJ
ftr-370	2848	39	frontier	frontier	NOUN
ftr-370	2848	40	’s	’s	PART
ftr-370	2848	41	formation	formation	NOUN
ftr-370	2848	42	,	,	PUNCT
ftr-370	2848	43	including	include	VERB
ftr-370	2848	44	the	the	DET
ftr-370	2848	45	transfer	transfer	NOUN
ftr-370	2848	46	of	of	ADP
ftr-370	2848	47	some	some	PRON
ftr-370	2848	48	of	of	ADP
ftr-370	2848	49	shell	shell	ADJ
ftr-370	2848	50	western	western	PROPN
ftr-370	2848	51	’s	’s	PART
ftr-370	2848	52	non	non	ADJ
ftr-370	2848	53	-	-	ADJ
ftr-370	2848	54	producing	producing	ADJ
ftr-370	2848	55	assets	asset	NOUN
ftr-370	2848	56	,	,	PUNCT
ftr-370	2848	57	was	be	AUX
ftr-370	2848	58	based	base	VERB
ftr-370	2848	59	on	on	ADP
ftr-370	2848	60	their	their	PRON
ftr-370	2848	61	legitimate	legitimate	ADJ
ftr-370	2848	62	cash	cash	NOUN
ftr-370	2848	63	raising	raising	NOUN
ftr-370	2848	64	,	,	PUNCT
ftr-370	2848	65	asset	asset	NOUN
ftr-370	2848	66	preservation	preservation	NOUN
ftr-370	2848	67	,	,	PUNCT
ftr-370	2848	68	and	and	CCONJ
ftr-370	2848	69	management	management	NOUN
ftr-370	2848	70	objectives	objective	NOUN
ftr-370	2848	71	.	.	PUNCT
ftr-370	2849	1	2009	2009	NUM
ftr-370	2849	2	]	]	PUNCT
ftr-370	2849	3	recent	recent	ADJ
ftr-370	2849	4	developments	development	NOUN
ftr-370	2849	5	in	in	ADP
ftr-370	2849	6	federal	federal	ADJ
ftr-370	2849	7	income	income	NOUN
ftr-370	2849	8	taxation	taxation	NOUN
ftr-370	2849	9	405	405	NUM
ftr-370	2849	10	•	•	NOUN
ftr-370	2849	11	in	in	ADP
ftr-370	2849	12	his	his	PRON
ftr-370	2849	13	opinion	opinion	NOUN
ftr-370	2849	14	,	,	PUNCT
ftr-370	2849	15	judge	judge	NOUN
ftr-370	2849	16	werlein	werlein	ADV
ftr-370	2849	17	held	hold	VERB
ftr-370	2849	18	that	that	SCONJ
ftr-370	2849	19	the	the	DET
ftr-370	2849	20	transaction	transaction	NOUN
ftr-370	2849	21	should	should	AUX
ftr-370	2849	22	be	be	AUX
ftr-370	2849	23	respected	respect	VERB
ftr-370	2849	24	.	.	PUNCT
ftr-370	2850	1	he	he	PRON
ftr-370	2850	2	rejected	reject	VERB
ftr-370	2850	3	arguments	argument	NOUN
ftr-370	2850	4	that	that	SCONJ
ftr-370	2850	5	the	the	DET
ftr-370	2850	6	transaction	transaction	NOUN
ftr-370	2850	7	lacked	lack	VERB
ftr-370	2850	8	economic	economic	ADJ
ftr-370	2850	9	substance	substance	NOUN
ftr-370	2850	10	and	and	CCONJ
ftr-370	2850	11	refused	refuse	VERB
ftr-370	2850	12	to	to	PART
ftr-370	2850	13	apply	apply	VERB
ftr-370	2850	14	coltec	coltec	ADJ
ftr-370	2850	15	industries	industry	NOUN
ftr-370	2850	16	,	,	PUNCT
ftr-370	2850	17	inc	inc	PROPN
ftr-370	2850	18	.	.	PROPN
ftr-370	2851	1	v.	v.	PROPN
ftr-370	2852	1	united	united	PROPN
ftr-370	2852	2	states	states	PROPN
ftr-370	2852	3	,	,	PUNCT
ftr-370	2852	4	454	454	NUM
ftr-370	2852	5	f.3d	f.3d	NUM
ftr-370	2852	6	1340	1340	NUM
ftr-370	2852	7	(	(	PUNCT
ftr-370	2852	8	fed	fed	PROPN
ftr-370	2852	9	.	.	PUNCT
ftr-370	2852	10	cir	cir	PROPN
ftr-370	2852	11	.	.	PUNCT
ftr-370	2852	12	2006	2006	NUM
ftr-370	2852	13	)	)	PUNCT
ftr-370	2852	14	,	,	PUNCT
ftr-370	2852	15	to	to	ADP
ftr-370	2852	16	the	the	DET
ftr-370	2852	17	§	§	PROPN
ftr-370	2852	18	351	351	NUM
ftr-370	2852	19	transaction	transaction	NOUN
ftr-370	2852	20	taken	take	VERB
ftr-370	2852	21	out	out	ADP
ftr-370	2852	22	of	of	ADP
ftr-370	2852	23	its	its	PRON
ftr-370	2852	24	context	context	NOUN
ftr-370	2852	25	.	.	PUNCT
ftr-370	2853	1	•	•	NOUN
ftr-370	2853	2	the	the	DET
ftr-370	2853	3	government	government	NOUN
ftr-370	2853	4	argued	argue	VERB
ftr-370	2853	5	that	that	SCONJ
ftr-370	2853	6	assets	asset	NOUN
ftr-370	2853	7	with	with	ADP
ftr-370	2853	8	no	no	DET
ftr-370	2853	9	discounted	discount	VERB
ftr-370	2853	10	net	net	ADJ
ftr-370	2853	11	cash	cash	NOUN
ftr-370	2853	12	flow	flow	NOUN
ftr-370	2853	13	value	value	NOUN
ftr-370	2853	14	did	do	AUX
ftr-370	2853	15	not	not	PART
ftr-370	2853	16	constitute	constitute	VERB
ftr-370	2853	17	property	property	NOUN
ftr-370	2853	18	and	and	CCONJ
ftr-370	2853	19	judge	judge	NOUN
ftr-370	2853	20	werlein	werlein	ADV
ftr-370	2853	21	responded	respond	VERB
ftr-370	2853	22	as	as	SCONJ
ftr-370	2853	23	follows	follow	VERB
ftr-370	2853	24	:	:	PUNCT
ftr-370	2853	25	under	under	ADP
ftr-370	2853	26	the	the	DET
ftr-370	2853	27	government	government	NOUN
ftr-370	2853	28	’s	’s	PART
ftr-370	2853	29	construction	construction	NOUN
ftr-370	2853	30	of	of	ADP
ftr-370	2853	31	the	the	DET
ftr-370	2853	32	term	term	NOUN
ftr-370	2853	33	,	,	PUNCT
ftr-370	2853	34	“	"	PUNCT
ftr-370	2853	35	property	property	NOUN
ftr-370	2853	36	”	"	PUNCT
ftr-370	2853	37	does	do	AUX
ftr-370	2853	38	not	not	PART
ftr-370	2853	39	include	include	VERB
ftr-370	2853	40	assets	asset	NOUN
ftr-370	2853	41	such	such	ADJ
ftr-370	2853	42	as	as	ADP
ftr-370	2853	43	the	the	DET
ftr-370	2853	44	shell	shell	ADJ
ftr-370	2853	45	western	western	ADJ
ftr-370	2853	46	nonproducing	nonproducing	ADJ
ftr-370	2853	47	properties	property	NOUN
ftr-370	2853	48	because	because	SCONJ
ftr-370	2853	49	,	,	PUNCT
ftr-370	2853	50	while	while	SCONJ
ftr-370	2853	51	not	not	PART
ftr-370	2853	52	producing	produce	VERB
ftr-370	2853	53	,	,	PUNCT
ftr-370	2853	54	they	they	PRON
ftr-370	2853	55	had	have	VERB
ftr-370	2853	56	no	no	DET
ftr-370	2853	57	discounted	discount	VERB
ftr-370	2853	58	net	net	ADJ
ftr-370	2853	59	cash	cash	NOUN
ftr-370	2853	60	flow	flow	NOUN
ftr-370	2853	61	value	value	NOUN
ftr-370	2853	62	.	.	PUNCT
ftr-370	2854	1	but	but	CCONJ
ftr-370	2854	2	the	the	DET
ftr-370	2854	3	statute	statute	NOUN
ftr-370	2854	4	itself	itself	PRON
ftr-370	2854	5	contains	contain	VERB
ftr-370	2854	6	no	no	DET
ftr-370	2854	7	such	such	ADJ
ftr-370	2854	8	limitation	limitation	NOUN
ftr-370	2854	9	.	.	PUNCT
ftr-370	2855	1	at	at	ADV
ftr-370	2855	2	least	least	ADV
ftr-370	2855	3	one	one	NUM
ftr-370	2855	4	court	court	NOUN
ftr-370	2855	5	has	have	AUX
ftr-370	2855	6	implicitly	implicitly	ADV
ftr-370	2855	7	construed	construe	VERB
ftr-370	2855	8	§	§	PROPN
ftr-370	2855	9	351(a	351(a	PROPN
ftr-370	2855	10	)	)	PUNCT
ftr-370	2855	11	not	not	PART
ftr-370	2855	12	even	even	ADV
ftr-370	2855	13	to	to	PART
ftr-370	2855	14	require	require	VERB
ftr-370	2855	15	that	that	SCONJ
ftr-370	2855	16	the	the	DET
ftr-370	2855	17	transferred	transfer	VERB
ftr-370	2855	18	property	property	NOUN
ftr-370	2855	19	have	have	VERB
ftr-370	2855	20	a	a	DET
ftr-370	2855	21	fair	fair	ADJ
ftr-370	2855	22	market	market	NOUN
ftr-370	2855	23	value	value	NOUN
ftr-370	2855	24	in	in	ADP
ftr-370	2855	25	excess	excess	NOUN
ftr-370	2855	26	of	of	ADP
ftr-370	2855	27	zero	zero	NUM
ftr-370	2855	28	.	.	PUNCT
ftr-370	2856	1	see	see	VERB
ftr-370	2856	2	abbrecht	abbrecht	NOUN
ftr-370	2856	3	v.	v.	ADP
ftr-370	2856	4	comm’r	comm’r	NOUN
ftr-370	2856	5	,	,	PUNCT
ftr-370	2856	6	t.c	t.c	PROPN
ftr-370	2856	7	.	.	PROPN
ftr-370	2856	8	memo	memo	NOUN
ftr-370	2856	9	1987	1987	NUM
ftr-370	2856	10	-	-	SYM
ftr-370	2856	11	199	199	NUM
ftr-370	2856	12	,	,	PUNCT
ftr-370	2856	13	53	53	NUM
ftr-370	2856	14	t.c.m	t.c.m	NOUN
ftr-370	2856	15	.	.	PUNCT
ftr-370	2857	1	(	(	PUNCT
ftr-370	2857	2	cch	cch	NOUN
ftr-370	2857	3	)	)	PUNCT
ftr-370	2857	4	611	611	NUM
ftr-370	2857	5	(	(	PUNCT
ftr-370	2857	6	1987	1987	NUM
ftr-370	2857	7	)	)	PUNCT
ftr-370	2857	8	(	(	PUNCT
ftr-370	2857	9	holding	hold	VERB
ftr-370	2857	10	§	§	PROPN
ftr-370	2857	11	351	351	NUM
ftr-370	2857	12	applied	apply	VERB
ftr-370	2857	13	to	to	ADP
ftr-370	2857	14	debt	debt	NOUN
ftr-370	2857	15	exchanged	exchange	VERB
ftr-370	2857	16	for	for	ADP
ftr-370	2857	17	stock	stock	NOUN
ftr-370	2857	18	,	,	PUNCT
ftr-370	2857	19	although	although	SCONJ
ftr-370	2857	20	the	the	DET
ftr-370	2857	21	value	value	NOUN
ftr-370	2857	22	of	of	ADP
ftr-370	2857	23	the	the	DET
ftr-370	2857	24	debt	debt	NOUN
ftr-370	2857	25	was	be	AUX
ftr-370	2857	26	not	not	PART
ftr-370	2857	27	shown	show	VERB
ftr-370	2857	28	to	to	PART
ftr-370	2857	29	have	have	VERB
ftr-370	2857	30	a	a	DET
ftr-370	2857	31	fair	fair	ADJ
ftr-370	2857	32	market	market	NOUN
ftr-370	2857	33	value	value	NOUN
ftr-370	2857	34	greater	great	ADJ
ftr-370	2857	35	than	than	ADP
ftr-370	2857	36	zero	zero	NUM
ftr-370	2857	37	)	)	PUNCT
ftr-370	2857	38	.	.	PUNCT
ftr-370	2858	1	*	*	PUNCT
ftr-370	2858	2	*	*	PUNCT
ftr-370	2858	3	*	*	AUX
ftr-370	2858	4	in	in	ADP
ftr-370	2858	5	sum	sum	NOUN
ftr-370	2858	6	,	,	PUNCT
ftr-370	2858	7	even	even	ADV
ftr-370	2858	8	if	if	SCONJ
ftr-370	2858	9	the	the	DET
ftr-370	2858	10	court	court	NOUN
ftr-370	2858	11	were	be	AUX
ftr-370	2858	12	to	to	PART
ftr-370	2858	13	accept	accept	VERB
ftr-370	2858	14	the	the	DET
ftr-370	2858	15	government	government	NOUN
ftr-370	2858	16	’s	’s	PART
ftr-370	2858	17	unsupported	unsupported	ADJ
ftr-370	2858	18	view	view	NOUN
ftr-370	2858	19	that	that	SCONJ
ftr-370	2858	20	real	real	ADJ
ftr-370	2858	21	property	property	NOUN
ftr-370	2858	22	is	be	AUX
ftr-370	2858	23	not	not	PART
ftr-370	2858	24	“	"	PUNCT
ftr-370	2858	25	property	property	NOUN
ftr-370	2858	26	”	"	PUNCT
ftr-370	2858	27	within	within	ADP
ftr-370	2858	28	the	the	DET
ftr-370	2858	29	meaning	meaning	NOUN
ftr-370	2858	30	of	of	ADP
ftr-370	2858	31	§	§	PROPN
ftr-370	2858	32	351	351	NUM
ftr-370	2858	33	if	if	SCONJ
ftr-370	2858	34	it	it	PRON
ftr-370	2858	35	is	be	AUX
ftr-370	2858	36	lacking	lack	VERB
ftr-370	2858	37	in	in	ADP
ftr-370	2858	38	value	value	NOUN
ftr-370	2858	39	,	,	PUNCT
ftr-370	2858	40	the	the	DET
ftr-370	2858	41	evidence	evidence	NOUN
ftr-370	2858	42	establishes	establish	VERB
ftr-370	2858	43	that	that	SCONJ
ftr-370	2858	44	the	the	DET
ftr-370	2858	45	non	non	ADJ
ftr-370	2858	46	-	-	ADJ
ftr-370	2858	47	producing	producing	ADJ
ftr-370	2858	48	properties	property	NOUN
ftr-370	2858	49	transferred	transfer	VERB
ftr-370	2858	50	by	by	ADP
ftr-370	2858	51	shell	shell	ADJ
ftr-370	2858	52	western	western	ADJ
ftr-370	2858	53	to	to	PART
ftr-370	2858	54	shell	shell	VERB
ftr-370	2858	55	frontier	frontier	NOUN
ftr-370	2858	56	did	do	AUX
ftr-370	2858	57	in	in	ADP
ftr-370	2858	58	fact	fact	NOUN
ftr-370	2858	59	have	have	VERB
ftr-370	2858	60	some	some	DET
ftr-370	2858	61	value	value	NOUN
ftr-370	2858	62	and	and	CCONJ
ftr-370	2858	63	unquestionably	unquestionably	ADV
ftr-370	2858	64	qualify	qualify	VERB
ftr-370	2858	65	as	as	ADP
ftr-370	2858	66	“	"	PUNCT
ftr-370	2858	67	property	property	NOUN
ftr-370	2858	68	”	"	PUNCT
ftr-370	2858	69	entitled	entitle	VERB
ftr-370	2858	70	to	to	ADP
ftr-370	2858	71	non	non	ADJ
ftr-370	2858	72	-	-	NOUN
ftr-370	2858	73	recognition	recognition	NOUN
ftr-370	2858	74	under	under	ADP
ftr-370	2858	75	§	§	PROPN
ftr-370	2858	76	351	351	NUM
ftr-370	2858	77	.	.	PUNCT
ftr-370	2858	78	•	•	NUM
ftr-370	2858	79	note	note	VERB
ftr-370	2858	80	that	that	SCONJ
ftr-370	2858	81	in	in	ADP
ftr-370	2858	82	2004	2004	NUM
ftr-370	2858	83	,	,	PUNCT
ftr-370	2858	84	§	§	PROPN
ftr-370	2858	85	362(e	362(e	PROPN
ftr-370	2858	86	)	)	PUNCT
ftr-370	2858	87	was	be	AUX
ftr-370	2858	88	added	add	VERB
ftr-370	2858	89	to	to	ADP
ftr-370	2858	90	the	the	DET
ftr-370	2858	91	code	code	NOUN
ftr-370	2858	92	,	,	PUNCT
ftr-370	2858	93	and	and	CCONJ
ftr-370	2858	94	,	,	PUNCT
ftr-370	2858	95	as	as	SCONJ
ftr-370	2858	96	stated	state	VERB
ftr-370	2858	97	in	in	ADP
ftr-370	2858	98	footnote	footnote	NOUN
ftr-370	2858	99	1	1	NUM
ftr-370	2858	100	of	of	ADP
ftr-370	2858	101	the	the	DET
ftr-370	2858	102	opinion	opinion	NOUN
ftr-370	2858	103	,	,	PUNCT
ftr-370	2858	104	congress	congress	PROPN
ftr-370	2858	105	has	have	AUX
ftr-370	2858	106	since	since	ADV
ftr-370	2858	107	changed	change	VERB
ftr-370	2858	108	the	the	DET
ftr-370	2858	109	law	law	NOUN
ftr-370	2858	110	so	so	SCONJ
ftr-370	2858	111	that	that	SCONJ
ftr-370	2858	112	in	in	ADP
ftr-370	2858	113	section	section	NOUN
ftr-370	2858	114	351	351	NUM
ftr-370	2858	115	exchanges	exchange	NOUN
ftr-370	2858	116	occurring	occur	VERB
ftr-370	2858	117	after	after	ADP
ftr-370	2858	118	october	october	PROPN
ftr-370	2858	119	22	22	NUM
ftr-370	2858	120	,	,	PUNCT
ftr-370	2858	121	2004	2004	NUM
ftr-370	2858	122	,	,	PUNCT
ftr-370	2858	123	transfers	transfer	NOUN
ftr-370	2858	124	of	of	ADP
ftr-370	2858	125	property	property	NOUN
ftr-370	2858	126	with	with	ADP
ftr-370	2858	127	built	build	VERB
ftr-370	2858	128	-	-	PUNCT
ftr-370	2858	129	in	in	ADP
ftr-370	2858	130	losses	loss	NOUN
ftr-370	2858	131	require	require	VERB
ftr-370	2858	132	that	that	SCONJ
ftr-370	2858	133	either	either	CCONJ
ftr-370	2858	134	the	the	DET
ftr-370	2858	135	transferee	transferee	NOUN
ftr-370	2858	136	’s	’s	PART
ftr-370	2858	137	basis	basis	NOUN
ftr-370	2858	138	in	in	ADP
ftr-370	2858	139	the	the	DET
ftr-370	2858	140	transferred	transfer	VERB
ftr-370	2858	141	property	property	NOUN
ftr-370	2858	142	,	,	PUNCT
ftr-370	2858	143	or	or	CCONJ
ftr-370	2858	144	,	,	PUNCT
ftr-370	2858	145	if	if	SCONJ
ftr-370	2858	146	the	the	DET
ftr-370	2858	147	transferor	transferor	NOUN
ftr-370	2858	148	so	so	SCONJ
ftr-370	2858	149	elects	elect	NOUN
ftr-370	2858	150	,	,	PUNCT
ftr-370	2858	151	the	the	DET
ftr-370	2858	152	transferor	transferor	NOUN
ftr-370	2858	153	’s	’s	PART
ftr-370	2858	154	basis	basis	NOUN
ftr-370	2858	155	in	in	ADP
ftr-370	2858	156	the	the	DET
ftr-370	2858	157	stock	stock	NOUN
ftr-370	2858	158	received	receive	VERB
ftr-370	2858	159	,	,	PUNCT
ftr-370	2858	160	is	be	AUX
ftr-370	2858	161	reduced	reduce	VERB
ftr-370	2858	162	to	to	ADP
ftr-370	2858	163	fair	fair	ADJ
ftr-370	2858	164	market	market	NOUN
ftr-370	2858	165	value	value	NOUN
ftr-370	2858	166	.	.	PUNCT
ftr-370	2859	1	see	see	VERB
ftr-370	2859	2	pub	pub	NOUN
ftr-370	2859	3	.	.	PUNCT
ftr-370	2860	1	l.	l.	NOUN
ftr-370	2860	2	108	108	NUM
ftr-370	2860	3	-	-	SYM
ftr-370	2860	4	357	357	NUM
ftr-370	2860	5	,	,	PUNCT
ftr-370	2860	6	118	118	NUM
ftr-370	2860	7	stat	stat	NOUN
ftr-370	2860	8	.	.	PUNCT
ftr-370	2861	1	1596	1596	NUM
ftr-370	2861	2	(	(	PUNCT
ftr-370	2861	3	codified	codify	VERB
ftr-370	2861	4	as	as	SCONJ
ftr-370	2861	5	amended	amend	VERB
ftr-370	2861	6	at	at	ADP
ftr-370	2861	7	26	26	NUM
ftr-370	2861	8	u.s.c	u.s.c	ADJ
ftr-370	2861	9	.	.	PUNCT
ftr-370	2862	1	§	§	PROPN
ftr-370	2862	2	362(e)(2	362(e)(2	NUM
ftr-370	2862	3	)	)	PUNCT
ftr-370	2862	4	(	(	PUNCT
ftr-370	2862	5	2004	2004	NUM
ftr-370	2862	6	)	)	PUNCT
ftr-370	2862	7	)	)	PUNCT
ftr-370	2862	8	.	.	PUNCT
ftr-370	2863	1	hence	hence	ADV
ftr-370	2863	2	,	,	PUNCT
ftr-370	2863	3	as	as	SCONJ
ftr-370	2863	4	shell	shell	ADJ
ftr-370	2863	5	points	point	VERB
ftr-370	2863	6	out	out	ADP
ftr-370	2863	7	,	,	PUNCT
ftr-370	2863	8	shell	shell	ADJ
ftr-370	2863	9	western	western	PROPN
ftr-370	2863	10	’s	’s	PART
ftr-370	2863	11	transfer	transfer	NOUN
ftr-370	2863	12	to	to	PART
ftr-370	2863	13	shell	shell	VERB
ftr-370	2863	14	frontier	frontier	NOUN
ftr-370	2863	15	of	of	ADP
ftr-370	2863	16	its	its	PRON
ftr-370	2863	17	producing	producing	ADJ
ftr-370	2863	18	and	and	CCONJ
ftr-370	2863	19	non	non	ADJ
ftr-370	2863	20	-	-	ADJ
ftr-370	2863	21	producing	producing	ADJ
ftr-370	2863	22	properties	property	NOUN
ftr-370	2863	23	had	have	AUX
ftr-370	2863	24	occurred	occur	VERB
ftr-370	2863	25	under	under	ADP
ftr-370	2863	26	the	the	DET
ftr-370	2863	27	2004	2004	NUM
ftr-370	2863	28	amendment	amendment	NOUN
ftr-370	2863	29	,	,	PUNCT
ftr-370	2863	30	shell	shell	ADJ
ftr-370	2863	31	western	western	ADJ
ftr-370	2863	32	still	still	ADV
ftr-370	2863	33	would	would	AUX
ftr-370	2863	34	have	have	AUX
ftr-370	2863	35	had	have	VERB
ftr-370	2863	36	the	the	DET
ftr-370	2863	37	right	right	NOUN
ftr-370	2863	38	to	to	PART
ftr-370	2863	39	take	take	VERB
ftr-370	2863	40	the	the	DET
ftr-370	2863	41	stock	stock	NOUN
ftr-370	2863	42	it	it	PRON
ftr-370	2863	43	received	receive	VERB
ftr-370	2863	44	with	with	ADP
ftr-370	2863	45	a	a	DET
ftr-370	2863	46	cost	cost	NOUN
ftr-370	2863	47	basis	basis	NOUN
ftr-370	2863	48	equal	equal	ADJ
ftr-370	2863	49	to	to	ADP
ftr-370	2863	50	that	that	PRON
ftr-370	2863	51	of	of	ADP
ftr-370	2863	52	the	the	DET
ftr-370	2863	53	properties	property	NOUN
ftr-370	2863	54	it	it	PRON
ftr-370	2863	55	transferred	transfer	VERB
ftr-370	2863	56	to	to	PART
ftr-370	2863	57	shell	shell	VERB
ftr-370	2863	58	frontier	frontier	NOUN
ftr-370	2863	59	,	,	PUNCT
ftr-370	2863	60	just	just	ADV
ftr-370	2863	61	as	as	ADP
ftr-370	2863	62	shell	shell	ADJ
ftr-370	2863	63	claims	claim	NOUN
ftr-370	2863	64	here	here	ADV
ftr-370	2863	65	.	.	PUNCT
ftr-370	2864	1	by	by	ADP
ftr-370	2864	2	making	make	VERB
ftr-370	2864	3	that	that	DET
ftr-370	2864	4	election	election	NOUN
ftr-370	2864	5	,	,	PUNCT
ftr-370	2864	6	however	however	ADV
ftr-370	2864	7	,	,	PUNCT
ftr-370	2864	8	under	under	ADP
ftr-370	2864	9	the	the	DET
ftr-370	2864	10	2004	2004	NUM
ftr-370	2864	11	406	406	NUM
ftr-370	2864	12	florida	florida	PROPN
ftr-370	2864	13	tax	tax	NOUN
ftr-370	2864	14	review	review	NOUN
ftr-370	2864	15	[	[	X
ftr-370	2864	16	vol	vol	NOUN
ftr-370	2864	17	.	.	PUNCT
ftr-370	2864	18	9	9	NUM
ftr-370	2864	19	:	:	PUNCT
ftr-370	2864	20	si	si	PROPN
ftr-370	2864	21	amendment	amendment	PROPN
ftr-370	2864	22	shell	shell	PROPN
ftr-370	2864	23	frontier	frontier	NOUN
ftr-370	2864	24	’s	’s	PART
ftr-370	2864	25	basis	basis	NOUN
ftr-370	2864	26	in	in	ADP
ftr-370	2864	27	the	the	DET
ftr-370	2864	28	properties	property	NOUN
ftr-370	2864	29	would	would	AUX
ftr-370	2864	30	be	be	AUX
ftr-370	2864	31	reduced	reduce	VERB
ftr-370	2864	32	to	to	ADP
ftr-370	2864	33	fair	fair	ADJ
ftr-370	2864	34	market	market	NOUN
ftr-370	2864	35	value	value	NOUN
ftr-370	2864	36	as	as	ADP
ftr-370	2864	37	of	of	ADP
ftr-370	2864	38	the	the	DET
ftr-370	2864	39	date	date	NOUN
ftr-370	2864	40	of	of	ADP
ftr-370	2864	41	exchange	exchange	NOUN
ftr-370	2864	42	.	.	PUNCT
ftr-370	2865	1	regardless	regardless	ADV
ftr-370	2865	2	,	,	PUNCT
ftr-370	2865	3	shell	shell	ADJ
ftr-370	2865	4	frontier	frontier	NOUN
ftr-370	2865	5	’s	’s	PART
ftr-370	2865	6	tax	tax	NOUN
ftr-370	2865	7	liability	liability	NOUN
ftr-370	2865	8	is	be	AUX
ftr-370	2865	9	not	not	PART
ftr-370	2865	10	at	at	ADP
ftr-370	2865	11	issue	issue	NOUN
ftr-370	2865	12	in	in	ADP
ftr-370	2865	13	this	this	DET
ftr-370	2865	14	case	case	NOUN
ftr-370	2865	15	,	,	PUNCT
ftr-370	2865	16	and	and	CCONJ
ftr-370	2865	17	,	,	PUNCT
ftr-370	2865	18	of	of	ADP
ftr-370	2865	19	course	course	NOUN
ftr-370	2865	20	,	,	PUNCT
ftr-370	2865	21	this	this	DET
ftr-370	2865	22	case	case	NOUN
ftr-370	2865	23	is	be	AUX
ftr-370	2865	24	governed	govern	VERB
ftr-370	2865	25	by	by	ADP
ftr-370	2865	26	the	the	DET
ftr-370	2865	27	pre-2004	pre-2004	NOUN
ftr-370	2865	28	statute	statute	NOUN
ftr-370	2865	29	.	.	PUNCT
ftr-370	2866	1	16	16	NUM
ftr-370	2866	2	.	.	PUNCT
ftr-370	2867	1	government	government	NOUN
ftr-370	2867	2	misconduct	misconduct	NOUN
ftr-370	2867	3	amounting	amount	VERB
ftr-370	2867	4	to	to	ADP
ftr-370	2867	5	fraud	fraud	NOUN
ftr-370	2867	6	does	do	AUX
ftr-370	2867	7	not	not	PART
ftr-370	2867	8	require	require	VERB
ftr-370	2867	9	a	a	DET
ftr-370	2867	10	showing	showing	NOUN
ftr-370	2867	11	of	of	ADP
ftr-370	2867	12	prejudice	prejudice	NOUN
ftr-370	2867	13	to	to	PART
ftr-370	2867	14	justify	justify	VERB
ftr-370	2867	15	relief	relief	NOUN
ftr-370	2867	16	.	.	PUNCT
ftr-370	2868	1	tax	tax	NOUN
ftr-370	2868	2	shelter	shelter	NOUN
ftr-370	2868	3	investors	investor	NOUN
ftr-370	2868	4	entitled	entitle	VERB
ftr-370	2868	5	to	to	ADP
ftr-370	2868	6	the	the	DET
ftr-370	2868	7	same	same	ADJ
ftr-370	2868	8	deal	deal	NOUN
ftr-370	2868	9	received	receive	VERB
ftr-370	2868	10	by	by	ADP
ftr-370	2868	11	the	the	DET
ftr-370	2868	12	taxpayers	taxpayer	NOUN
ftr-370	2868	13	who	who	PRON
ftr-370	2868	14	cooperated	cooperate	VERB
ftr-370	2868	15	with	with	ADP
ftr-370	2868	16	the	the	DET
ftr-370	2868	17	government	government	NOUN
ftr-370	2868	18	.	.	PUNCT
ftr-370	2869	1	dixon	dixon	PROPN
ftr-370	2869	2	v.	v.	PROPN
ftr-370	2869	3	commissioner	commissioner	PROPN
ftr-370	2869	4	,	,	PUNCT
ftr-370	2869	5	316	316	NUM
ftr-370	2869	6	f.3d	f.3d	NUM
ftr-370	2869	7	1044	1044	NUM
ftr-370	2869	8	(	(	PUNCT
ftr-370	2869	9	9th	9th	ADJ
ftr-370	2869	10	cir	cir	NOUN
ftr-370	2869	11	.	.	PUNCT
ftr-370	2870	1	1/17/03	1/17/03	NUM
ftr-370	2870	2	)	)	PUNCT
ftr-370	2871	1	,	,	PUNCT
ftr-370	2871	2	remanding	remand	VERB
ftr-370	2871	3	t.c	t.c	PROPN
ftr-370	2871	4	.	.	PROPN
ftr-370	2871	5	memo	memo	NOUN
ftr-370	2871	6	.	.	PUNCT
ftr-370	2872	1	2000	2000	NUM
ftr-370	2872	2	-	-	SYM
ftr-370	2872	3	116	116	NUM
ftr-370	2872	4	and	and	CCONJ
ftr-370	2872	5	t.c	t.c	PROPN
ftr-370	2872	6	.	.	PROPN
ftr-370	2872	7	memo	memo	NOUN
ftr-370	2872	8	.	.	PUNCT
ftr-370	2873	1	1999	1999	NUM
ftr-370	2873	2	-	-	SYM
ftr-370	2873	3	101	101	NUM
ftr-370	2873	4	.	.	PUNCT
ftr-370	2874	1	the	the	DET
ftr-370	2874	2	ninth	ninth	ADJ
ftr-370	2874	3	circuit	circuit	NOUN
ftr-370	2874	4	reversed	reverse	VERB
ftr-370	2874	5	the	the	DET
ftr-370	2874	6	tax	tax	NOUN
ftr-370	2874	7	court	court	NOUN
ftr-370	2874	8	finding	find	VERB
ftr-370	2874	9	that	that	DET
ftr-370	2874	10	misconduct	misconduct	NOUN
ftr-370	2874	11	by	by	ADP
ftr-370	2874	12	irs	irs	PROPN
ftr-370	2874	13	attorneys	attorney	NOUN
ftr-370	2874	14	during	during	ADP
ftr-370	2874	15	the	the	DET
ftr-370	2874	16	trial	trial	NOUN
ftr-370	2874	17	of	of	ADP
ftr-370	2874	18	test	test	NOUN
ftr-370	2874	19	cases	case	NOUN
ftr-370	2874	20	[	[	X
ftr-370	2874	21	secretly	secretly	ADV
ftr-370	2874	22	allowing	allow	VERB
ftr-370	2874	23	the	the	DET
ftr-370	2874	24	deduction	deduction	NOUN
ftr-370	2874	25	of	of	ADP
ftr-370	2874	26	attorney	attorney	NOUN
ftr-370	2874	27	’s	’s	PART
ftr-370	2874	28	fees	fee	NOUN
ftr-370	2874	29	in	in	ADP
ftr-370	2874	30	exchange	exchange	NOUN
ftr-370	2874	31	for	for	ADP
ftr-370	2874	32	taxpayer	taxpayer	NOUN
ftr-370	2874	33	cooperation	cooperation	NOUN
ftr-370	2874	34	]	]	PUNCT
ftr-370	2874	35	constituted	constitute	VERB
ftr-370	2874	36	harmless	harmless	ADJ
ftr-370	2874	37	error	error	NOUN
ftr-370	2874	38	.	.	PUNCT
ftr-370	2875	1	the	the	DET
ftr-370	2875	2	tax	tax	NOUN
ftr-370	2875	3	shelter	shelter	NOUN
ftr-370	2875	4	was	be	AUX
ftr-370	2875	5	one	one	NUM
ftr-370	2875	6	designed	design	VERB
ftr-370	2875	7	and	and	CCONJ
ftr-370	2875	8	administered	administer	VERB
ftr-370	2875	9	by	by	ADP
ftr-370	2875	10	honolulu	honolulu	PROPN
ftr-370	2875	11	businessman	businessman	NOUN
ftr-370	2875	12	henry	henry	PROPN
ftr-370	2875	13	kersting	kersting	PROPN
ftr-370	2875	14	,	,	PUNCT
ftr-370	2875	15	in	in	ADP
ftr-370	2875	16	which	which	PRON
ftr-370	2875	17	participants	participant	NOUN
ftr-370	2875	18	purchased	purchase	VERB
ftr-370	2875	19	stock	stock	NOUN
ftr-370	2875	20	with	with	ADP
ftr-370	2875	21	loans	loan	NOUN
ftr-370	2875	22	from	from	ADP
ftr-370	2875	23	entities	entity	NOUN
ftr-370	2875	24	financed	finance	VERB
ftr-370	2875	25	by	by	ADP
ftr-370	2875	26	two	two	NUM
ftr-370	2875	27	layers	layer	NOUN
ftr-370	2875	28	of	of	ADP
ftr-370	2875	29	promissory	promissory	ADJ
ftr-370	2875	30	notes	note	NOUN
ftr-370	2875	31	,	,	PUNCT
ftr-370	2875	32	resulting	result	VERB
ftr-370	2875	33	in	in	ADP
ftr-370	2875	34	their	their	PRON
ftr-370	2875	35	being	be	AUX
ftr-370	2875	36	enable	enable	ADJ
ftr-370	2875	37	to	to	PART
ftr-370	2875	38	claim	claim	VERB
ftr-370	2875	39	interest	interest	NOUN
ftr-370	2875	40	deductions	deduction	NOUN
ftr-370	2875	41	on	on	ADP
ftr-370	2875	42	their	their	PRON
ftr-370	2875	43	individual	individual	ADJ
ftr-370	2875	44	returns	return	NOUN
ftr-370	2875	45	.	.	PUNCT
ftr-370	2876	1	judge	judge	PROPN
ftr-370	2876	2	hawkins	hawkins	PROPN
ftr-370	2876	3	held	hold	VERB
ftr-370	2876	4	that	that	SCONJ
ftr-370	2876	5	the	the	DET
ftr-370	2876	6	taxpayers	taxpayer	NOUN
ftr-370	2876	7	demonstrated	demonstrate	VERB
ftr-370	2876	8	fraud	fraud	NOUN
ftr-370	2876	9	and	and	CCONJ
ftr-370	2876	10	that	that	SCONJ
ftr-370	2876	11	a	a	DET
ftr-370	2876	12	demonstration	demonstration	NOUN
ftr-370	2876	13	of	of	ADP
ftr-370	2876	14	prejudice	prejudice	NOUN
ftr-370	2876	15	was	be	AUX
ftr-370	2876	16	unnecessary	unnecessary	ADJ
ftr-370	2876	17	.	.	PUNCT
ftr-370	2877	1	the	the	DET
ftr-370	2877	2	tax	tax	NOUN
ftr-370	2877	3	court	court	NOUN
ftr-370	2877	4	was	be	AUX
ftr-370	2877	5	directed	direct	VERB
ftr-370	2877	6	to	to	PART
ftr-370	2877	7	enter	enter	VERB
ftr-370	2877	8	judgment	judgment	NOUN
ftr-370	2877	9	in	in	ADP
ftr-370	2877	10	favor	favor	NOUN
ftr-370	2877	11	of	of	ADP
ftr-370	2877	12	taxpayers	taxpayer	NOUN
ftr-370	2877	13	on	on	ADP
ftr-370	2877	14	terms	term	NOUN
ftr-370	2877	15	equivalent	equivalent	ADJ
ftr-370	2877	16	to	to	ADP
ftr-370	2877	17	the	the	DET
ftr-370	2877	18	secret	secret	ADJ
ftr-370	2877	19	settlement	settlement	NOUN
ftr-370	2877	20	agreements	agreement	NOUN
ftr-370	2877	21	entered	enter	VERB
ftr-370	2877	22	into	into	ADP
ftr-370	2877	23	with	with	ADP
ftr-370	2877	24	the	the	DET
ftr-370	2877	25	test	test	NOUN
ftr-370	2877	26	case	case	NOUN
ftr-370	2877	27	taxpayers	taxpayer	NOUN
ftr-370	2877	28	who	who	PRON
ftr-370	2877	29	cooperated	cooperate	VERB
ftr-370	2877	30	with	with	ADP
ftr-370	2877	31	the	the	DET
ftr-370	2877	32	government	government	NOUN
ftr-370	2877	33	.	.	PUNCT
ftr-370	2878	1	•	•	NUM
ftr-370	2878	2	three	three	NUM
ftr-370	2878	3	lawyers	lawyer	NOUN
ftr-370	2878	4	from	from	ADP
ftr-370	2878	5	the	the	DET
ftr-370	2878	6	houston	houston	PROPN
ftr-370	2878	7	area	area	NOUN
ftr-370	2878	8	represented	represent	VERB
ftr-370	2878	9	various	various	ADJ
ftr-370	2878	10	taxpayers	taxpayer	NOUN
ftr-370	2878	11	.	.	PUNCT
ftr-370	2879	1	they	they	PRON
ftr-370	2879	2	were	be	AUX
ftr-370	2879	3	henry	henry	PROPN
ftr-370	2879	4	binder	binder	NOUN
ftr-370	2879	5	of	of	ADP
ftr-370	2879	6	porter	porter	PROPN
ftr-370	2879	7	&	&	CCONJ
ftr-370	2879	8	hedges	hedge	NOUN
ftr-370	2879	9	,	,	PUNCT
ftr-370	2879	10	michael	michael	PROPN
ftr-370	2879	11	louis	louis	PROPN
ftr-370	2879	12	minns	minn	NOUN
ftr-370	2879	13	,	,	PUNCT
ftr-370	2879	14	and	and	CCONJ
ftr-370	2879	15	joe	joe	PROPN
ftr-370	2879	16	alfred	alfred	PROPN
ftr-370	2879	17	izen	izen	PROPN
ftr-370	2879	18	,	,	PUNCT
ftr-370	2879	19	jr	jr	PROPN
ftr-370	2879	20	.	.	PUNCT
ftr-370	2879	21	a.	a.	PROPN
ftr-370	2879	22	chief	chief	PROPN
ftr-370	2879	23	counsel	counsel	NOUN
ftr-370	2879	24	notice	notice	VERB
ftr-370	2879	25	cc-2003	cc-2003	PROPN
ftr-370	2879	26	-	-	PUNCT
ftr-370	2879	27	008	008	NUM
ftr-370	2879	28	(	(	PUNCT
ftr-370	2879	29	2/3/03	2/3/03	NUM
ftr-370	2879	30	)	)	PUNCT
ftr-370	2879	31	.	.	PUNCT
ftr-370	2880	1	this	this	DET
ftr-370	2880	2	notice	notice	NOUN
ftr-370	2880	3	reminds	remind	VERB
ftr-370	2880	4	chief	chief	ADJ
ftr-370	2880	5	counsel	counsel	NOUN
ftr-370	2880	6	attorneys	attorney	NOUN
ftr-370	2880	7	of	of	ADP
ftr-370	2880	8	their	their	PRON
ftr-370	2880	9	obligation	obligation	NOUN
ftr-370	2880	10	to	to	PART
ftr-370	2880	11	adhere	adhere	VERB
ftr-370	2880	12	to	to	ADP
ftr-370	2880	13	the	the	DET
ftr-370	2880	14	highest	high	ADJ
ftr-370	2880	15	ethical	ethical	ADJ
ftr-370	2880	16	standards	standard	NOUN
ftr-370	2880	17	in	in	ADP
ftr-370	2880	18	all	all	DET
ftr-370	2880	19	aspects	aspect	NOUN
ftr-370	2880	20	of	of	ADP
ftr-370	2880	21	their	their	PRON
ftr-370	2880	22	responsibilities	responsibility	NOUN
ftr-370	2880	23	,	,	PUNCT
ftr-370	2880	24	including	include	VERB
ftr-370	2880	25	representation	representation	NOUN
ftr-370	2880	26	of	of	ADP
ftr-370	2880	27	the	the	DET
ftr-370	2880	28	commissioner	commissioner	NOUN
ftr-370	2880	29	before	before	ADP
ftr-370	2880	30	the	the	DET
ftr-370	2880	31	tax	tax	NOUN
ftr-370	2880	32	court	court	NOUN
ftr-370	2880	33	.	.	PUNCT
ftr-370	2881	1	aba	aba	PROPN
ftr-370	2881	2	model	model	NOUN
ftr-370	2881	3	rules	rule	VERB
ftr-370	2881	4	3.3	3.3	NUM
ftr-370	2882	1	[	[	NOUN
ftr-370	2882	2	candor	candor	NOUN
ftr-370	2882	3	to	to	ADP
ftr-370	2882	4	tribunals	tribunal	NOUN
ftr-370	2882	5	]	]	PUNCT
ftr-370	2882	6	,	,	PUNCT
ftr-370	2882	7	3.4	3.4	NUM
ftr-370	2882	8	[	[	NOUN
ftr-370	2882	9	fairness	fairness	NOUN
ftr-370	2882	10	to	to	ADP
ftr-370	2882	11	opposing	oppose	VERB
ftr-370	2882	12	party	party	NOUN
ftr-370	2882	13	and	and	CCONJ
ftr-370	2882	14	counsel	counsel	NOUN
ftr-370	2882	15	]	]	PUNCT
ftr-370	2882	16	,	,	PUNCT
ftr-370	2882	17	4.1	4.1	NUM
ftr-370	2883	1	[	[	X
ftr-370	2883	2	truthfulness	truthfulness	ADJ
ftr-370	2883	3	in	in	ADP
ftr-370	2883	4	statements	statement	NOUN
ftr-370	2883	5	to	to	ADP
ftr-370	2883	6	third	third	ADJ
ftr-370	2883	7	persons	person	NOUN
ftr-370	2883	8	]	]	PUNCT
ftr-370	2883	9	,	,	PUNCT
ftr-370	2883	10	and	and	CCONJ
ftr-370	2883	11	8.4	8.4	NUM
ftr-370	2883	12	[	[	X
ftr-370	2883	13	misconduct	misconduct	NOUN
ftr-370	2883	14	]	]	PUNCT
ftr-370	2883	15	were	be	AUX
ftr-370	2883	16	discussed	discuss	VERB
ftr-370	2883	17	in	in	ADP
ftr-370	2883	18	the	the	DET
ftr-370	2883	19	notice	notice	NOUN
ftr-370	2883	20	.	.	PUNCT
ftr-370	2884	1	b.	b.	PROPN
ftr-370	2885	1	on	on	ADP
ftr-370	2885	2	remand	remand	NOUN
ftr-370	2885	3	to	to	ADP
ftr-370	2885	4	the	the	DET
ftr-370	2885	5	tax	tax	NOUN
ftr-370	2885	6	court	court	NOUN
ftr-370	2885	7	,	,	PUNCT
ftr-370	2885	8	it	it	PRON
ftr-370	2885	9	really	really	ADV
ftr-370	2885	10	hits	hit	VERB
ftr-370	2885	11	the	the	DET
ftr-370	2885	12	fan	fan	NOUN
ftr-370	2885	13	for	for	ADP
ftr-370	2885	14	the	the	DET
ftr-370	2885	15	commissioner	commissioner	NOUN
ftr-370	2885	16	–	–	PUNCT
ftr-370	2885	17	and	and	CCONJ
ftr-370	2885	18	deservedly	deservedly	ADV
ftr-370	2885	19	so	so	ADV
ftr-370	2885	20	.	.	PUNCT
ftr-370	2886	1	the	the	DET
ftr-370	2886	2	misconduct	misconduct	NOUN
ftr-370	2886	3	of	of	ADP
ftr-370	2886	4	the	the	DET
ftr-370	2886	5	government	government	NOUN
ftr-370	2886	6	lawyers	lawyer	NOUN
ftr-370	2886	7	involved	involve	VERB
ftr-370	2886	8	and	and	CCONJ
ftr-370	2886	9	the	the	DET
ftr-370	2886	10	commissioner	commissioner	NOUN
ftr-370	2886	11	’s	’s	PART
ftr-370	2886	12	failure	failure	NOUN
ftr-370	2886	13	to	to	PART
ftr-370	2886	14	fully	fully	ADV
ftr-370	2886	15	disclose	disclose	VERB
ftr-370	2886	16	the	the	DET
ftr-370	2886	17	misconduct	misconduct	NOUN
ftr-370	2886	18	to	to	ADP
ftr-370	2886	19	all	all	DET
ftr-370	2886	20	taxpayers	taxpayer	NOUN
ftr-370	2886	21	who	who	PRON
ftr-370	2886	22	had	have	AUX
ftr-370	2886	23	been	be	AUX
ftr-370	2886	24	bound	bind	VERB
ftr-370	2886	25	by	by	ADP
ftr-370	2886	26	the	the	DET
ftr-370	2886	27	outcome	outcome	NOUN
ftr-370	2886	28	of	of	ADP
ftr-370	2886	29	the	the	DET
ftr-370	2886	30	kersting	kersting	NOUN
ftr-370	2886	31	project	project	NOUN
ftr-370	2886	32	test	test	NOUN
ftr-370	2886	33	cases	case	NOUN
ftr-370	2886	34	infested	infest	VERB
ftr-370	2886	35	the	the	DET
ftr-370	2886	36	stipulated	stipulate	VERB
ftr-370	2886	37	decisions	decision	NOUN
ftr-370	2886	38	in	in	ADP
ftr-370	2886	39	all	all	PRON
ftr-370	2886	40	of	of	ADP
ftr-370	2886	41	the	the	DET
ftr-370	2886	42	hundreds	hundred	NOUN
ftr-370	2886	43	of	of	ADP
ftr-370	2886	44	cases	case	NOUN
ftr-370	2886	45	settled	settle	VERB
ftr-370	2886	46	in	in	ADP
ftr-370	2886	47	accordance	accordance	NOUN
ftr-370	2886	48	with	with	ADP
ftr-370	2886	49	the	the	DET
ftr-370	2886	50	outcome	outcome	NOUN
ftr-370	2886	51	of	of	ADP
ftr-370	2886	52	the	the	DET
ftr-370	2886	53	test	test	NOUN
ftr-370	2886	54	cases	case	NOUN
ftr-370	2886	55	.	.	PUNCT
ftr-370	2887	1	hartman	hartman	PROPN
ftr-370	2887	2	v.	v.	PROPN
ftr-370	2887	3	commissioner	commissioner	PROPN
ftr-370	2887	4	,	,	PUNCT
ftr-370	2887	5	t.c	t.c	PROPN
ftr-370	2887	6	.	.	PROPN
ftr-370	2887	7	memo	memo	NOUN
ftr-370	2887	8	.	.	PUNCT
ftr-370	2888	1	2008	2008	NUM
ftr-370	2888	2	-	-	SYM
ftr-370	2888	3	124	124	NUM
ftr-370	2888	4	(	(	PUNCT
ftr-370	2888	5	5/1/08	5/1/08	NUM
ftr-370	2888	6	)	)	PUNCT
ftr-370	2888	7	.	.	PUNCT
ftr-370	2889	1	in	in	ADP
ftr-370	2889	2	a	a	DET
ftr-370	2889	3	137page	137page	NOUN
ftr-370	2889	4	opinion	opinion	NOUN
ftr-370	2889	5	,	,	PUNCT
ftr-370	2889	6	the	the	DET
ftr-370	2889	7	tax	tax	NOUN
ftr-370	2889	8	court	court	NOUN
ftr-370	2889	9	(	(	PUNCT
ftr-370	2889	10	judge	judge	NOUN
ftr-370	2889	11	beghe	beghe	NOUN
ftr-370	2889	12	)	)	PUNCT
ftr-370	2889	13	held	hold	VERB
ftr-370	2889	14	that	that	SCONJ
ftr-370	2889	15	all	all	PRON
ftr-370	2889	16	of	of	ADP
ftr-370	2889	17	the	the	DET
ftr-370	2889	18	hundreds	hundred	NOUN
ftr-370	2889	19	of	of	ADP
ftr-370	2889	20	kersting	kerste	VERB
ftr-370	2889	21	tax	tax	NOUN
ftr-370	2889	22	shelter	shelter	NOUN
ftr-370	2889	23	cases	case	NOUN
ftr-370	2889	24	in	in	ADP
ftr-370	2889	25	which	which	PRON
ftr-370	2889	26	stipulated	stipulate	VERB
ftr-370	2889	27	decisions	decision	NOUN
ftr-370	2889	28	had	have	AUX
ftr-370	2889	29	been	be	AUX
ftr-370	2889	30	entered	enter	VERB
ftr-370	2889	31	and	and	CCONJ
ftr-370	2889	32	2009	2009	NUM
ftr-370	2889	33	]	]	PUNCT
ftr-370	2889	34	recent	recent	ADJ
ftr-370	2889	35	developments	development	NOUN
ftr-370	2889	36	in	in	ADP
ftr-370	2889	37	federal	federal	ADJ
ftr-370	2889	38	income	income	NOUN
ftr-370	2889	39	taxation	taxation	NOUN
ftr-370	2889	40	407	407	NUM
ftr-370	2889	41	which	which	PRON
ftr-370	2889	42	had	have	AUX
ftr-370	2889	43	became	become	VERB
ftr-370	2889	44	final	final	ADJ
ftr-370	2889	45	many	many	ADJ
ftr-370	2889	46	years	year	NOUN
ftr-370	2889	47	ago	ago	ADV
ftr-370	2889	48	had	have	VERB
ftr-370	2889	49	to	to	PART
ftr-370	2889	50	be	be	AUX
ftr-370	2889	51	re	re	VERB
ftr-370	2889	52	-	-	VERB
ftr-370	2889	53	opened	open	VERB
ftr-370	2889	54	and	and	CCONJ
ftr-370	2889	55	the	the	DET
ftr-370	2889	56	taxpayers	taxpayer	NOUN
ftr-370	2889	57	’	'	PUNCT
ftr-370	2889	58	accounts	account	NOUN
ftr-370	2889	59	had	have	VERB
ftr-370	2889	60	to	to	PART
ftr-370	2889	61	be	be	AUX
ftr-370	2889	62	adjusted	adjust	VERB
ftr-370	2889	63	administratively	administratively	ADV
ftr-370	2889	64	in	in	ADP
ftr-370	2889	65	accordance	accordance	NOUN
ftr-370	2889	66	with	with	ADP
ftr-370	2889	67	the	the	DET
ftr-370	2889	68	settlements	settlement	NOUN
ftr-370	2889	69	received	receive	VERB
ftr-370	2889	70	by	by	ADP
ftr-370	2889	71	the	the	DET
ftr-370	2889	72	taxpayers	taxpayer	NOUN
ftr-370	2889	73	in	in	ADP
ftr-370	2889	74	the	the	DET
ftr-370	2889	75	test	test	NOUN
ftr-370	2889	76	cases	case	NOUN
ftr-370	2889	77	.	.	PUNCT
ftr-370	2890	1	17	17	NUM
ftr-370	2890	2	.	.	PUNCT
ftr-370	2891	1	transactions	transaction	NOUN
ftr-370	2891	2	underlying	underlie	VERB
ftr-370	2891	3	a	a	DET
ftr-370	2891	4	tax	tax	NOUN
ftr-370	2891	5	shelter	shelter	NOUN
ftr-370	2891	6	are	be	AUX
ftr-370	2891	7	just	just	ADV
ftr-370	2891	8	done	do	VERB
ftr-370	2891	9	for	for	ADP
ftr-370	2891	10	grins	grin	NOUN
ftr-370	2891	11	in	in	ADP
ftr-370	2891	12	the	the	DET
ftr-370	2891	13	real	real	ADJ
ftr-370	2891	14	world	world	NOUN
ftr-370	2891	15	;	;	PUNCT
ftr-370	2891	16	you	you	PRON
ftr-370	2891	17	can	can	AUX
ftr-370	2891	18	take	take	VERB
ftr-370	2891	19	that	that	PRON
ftr-370	2891	20	to	to	ADP
ftr-370	2891	21	the	the	DET
ftr-370	2891	22	bank	bank	NOUN
ftr-370	2891	23	,	,	PUNCT
ftr-370	2891	24	man	man	NOUN
ftr-370	2891	25	!	!	PUNCT
ftr-370	2892	1	hoosier	hoosier	PROPN
ftr-370	2892	2	homer	homer	PROPN
ftr-370	2892	3	judge	judge	NOUN
ftr-370	2892	4	grants	grant	VERB
ftr-370	2892	5	injunctive	injunctive	ADJ
ftr-370	2892	6	relief	relief	NOUN
ftr-370	2892	7	to	to	ADP
ftr-370	2892	8	tax	tax	NOUN
ftr-370	2892	9	-	-	PUNCT
ftr-370	2892	10	indifferent	indifferent	ADJ
ftr-370	2892	11	party	party	NOUN
ftr-370	2892	12	to	to	ADP
ftr-370	2892	13	a	a	DET
ftr-370	2892	14	tax	tax	NOUN
ftr-370	2892	15	shelter	shelter	NOUN
ftr-370	2892	16	contract	contract	NOUN
ftr-370	2892	17	without	without	ADP
ftr-370	2892	18	requiring	require	VERB
ftr-370	2892	19	the	the	DET
ftr-370	2892	20	plaintiff	plaintiff	NOUN
ftr-370	2892	21	to	to	PART
ftr-370	2892	22	disgorge	disgorge	VERB
ftr-370	2892	23	the	the	DET
ftr-370	2892	24	$	$	SYM
ftr-370	2892	25	20	20	NUM
ftr-370	2892	26	million	million	NUM
ftr-370	2892	27	it	it	PRON
ftr-370	2892	28	pocketed	pocket	VERB
ftr-370	2892	29	for	for	ADP
ftr-370	2892	30	entering	enter	VERB
ftr-370	2892	31	into	into	ADP
ftr-370	2892	32	the	the	DET
ftr-370	2892	33	tax	tax	NOUN
ftr-370	2892	34	shelter	shelter	NOUN
ftr-370	2892	35	in	in	ADP
ftr-370	2892	36	the	the	DET
ftr-370	2892	37	first	first	ADJ
ftr-370	2892	38	place	place	NOUN
ftr-370	2892	39	.	.	PUNCT
ftr-370	2893	1	hoosier	hoosier	NOUN
ftr-370	2893	2	energy	energy	PROPN
ftr-370	2893	3	rural	rural	PROPN
ftr-370	2893	4	electric	electric	PROPN
ftr-370	2893	5	cooperative	cooperative	PROPN
ftr-370	2893	6	,	,	PUNCT
ftr-370	2893	7	inc	inc	PROPN
ftr-370	2893	8	.	.	PROPN
ftr-370	2894	1	v.	v.	PROPN
ftr-370	2894	2	john	john	PROPN
ftr-370	2894	3	hancock	hancock	PROPN
ftr-370	2894	4	life	life	PROPN
ftr-370	2894	5	insurance	insurance	PROPN
ftr-370	2894	6	co.	co.	PROPN
ftr-370	2894	7	,	,	PUNCT
ftr-370	2894	8	2008	2008	NUM
ftr-370	2894	9	wl	wl	NOUN
ftr-370	2894	10	5068649	5068649	NUM
ftr-370	2894	11	,	,	PUNCT
ftr-370	2894	12	case	case	NOUN
ftr-370	2894	13	no	no	PRON
ftr-370	2894	14	.	.	PUNCT
ftr-370	2894	15	l:08	l:08	PROPN
ftr-370	2894	16	-	-	PUNCT
ftr-370	2894	17	cv-1560	cv-1560	NOUN
ftr-370	2894	18	-	-	PUNCT
ftr-370	2894	19	dfh	dfh	NOUN
ftr-370	2894	20	-	-	PUNCT
ftr-370	2894	21	dml	dml	PROPN
ftr-370	2894	22	(	(	PUNCT
ftr-370	2894	23	s.d	s.d	PROPN
ftr-370	2894	24	.	.	PROPN
ftr-370	2894	25	ind	ind	PROPN
ftr-370	2894	26	.	.	PUNCT
ftr-370	2895	1	11/25/08	11/25/08	NUM
ftr-370	2895	2	)	)	PUNCT
ftr-370	2895	3	.	.	PUNCT
ftr-370	2896	1	hoosier	hoosier	NOUN
ftr-370	2896	2	energy	energy	PROPN
ftr-370	2896	3	rural	rural	PROPN
ftr-370	2896	4	electric	electric	PROPN
ftr-370	2896	5	cooperative	cooperative	NOUN
ftr-370	2896	6	(	(	PUNCT
ftr-370	2896	7	“	"	PUNCT
ftr-370	2896	8	hoosier	hoosier	NOUN
ftr-370	2896	9	energy	energy	NOUN
ftr-370	2896	10	”	"	PUNCT
ftr-370	2896	11	)	)	PUNCT
ftr-370	2896	12	was	be	AUX
ftr-370	2896	13	the	the	DET
ftr-370	2896	14	tax	tax	NOUN
ftr-370	2896	15	indifferent	indifferent	ADJ
ftr-370	2896	16	party	party	NOUN
ftr-370	2896	17	in	in	ADP
ftr-370	2896	18	a	a	DET
ftr-370	2896	19	sale	sale	NOUN
ftr-370	2896	20	-	-	PUNCT
ftr-370	2896	21	in	in	ADP
ftr-370	2896	22	/	/	SYM
ftr-370	2896	23	lease	lease	NOUN
ftr-370	2896	24	-	-	PUNCT
ftr-370	2896	25	out	out	NOUN
ftr-370	2896	26	transaction	transaction	NOUN
ftr-370	2896	27	of	of	ADP
ftr-370	2896	28	one	one	NUM
ftr-370	2896	29	of	of	ADP
ftr-370	2896	30	its	its	PRON
ftr-370	2896	31	generating	generate	VERB
ftr-370	2896	32	plants	plant	NOUN
ftr-370	2896	33	for	for	ADP
ftr-370	2896	34	which	which	PRON
ftr-370	2896	35	it	it	PRON
ftr-370	2896	36	received	receive	VERB
ftr-370	2896	37	$	$	SYM
ftr-370	2896	38	20	20	NUM
ftr-370	2896	39	million	million	NUM
ftr-370	2896	40	for	for	ADP
ftr-370	2896	41	its	its	PRON
ftr-370	2896	42	participation	participation	NOUN
ftr-370	2896	43	.	.	PUNCT
ftr-370	2897	1	professor	professor	NOUN
ftr-370	2897	2	joseph	joseph	PROPN
ftr-370	2897	3	bankman	bankman	PROPN
ftr-370	2897	4	of	of	ADP
ftr-370	2897	5	stanford	stanford	PROPN
ftr-370	2897	6	law	law	PROPN
ftr-370	2897	7	school	school	NOUN
ftr-370	2897	8	furnished	furnish	VERB
ftr-370	2897	9	an	an	DET
ftr-370	2897	10	expert	expert	ADJ
ftr-370	2897	11	opinion	opinion	NOUN
ftr-370	2897	12	in	in	ADP
ftr-370	2897	13	affidavit	affidavit	NOUN
ftr-370	2897	14	form	form	NOUN
ftr-370	2897	15	that	that	SCONJ
ftr-370	2897	16	this	this	DET
ftr-370	2897	17	type	type	NOUN
ftr-370	2897	18	of	of	ADP
ftr-370	2897	19	salein	salein	ADJ
ftr-370	2897	20	/	/	SYM
ftr-370	2897	21	lease	lease	NOUN
ftr-370	2897	22	-	-	PUNCT
ftr-370	2897	23	out	out	ADP
ftr-370	2897	24	transaction	transaction	NOUN
ftr-370	2897	25	was	be	AUX
ftr-370	2897	26	an	an	DET
ftr-370	2897	27	abusive	abusive	ADJ
ftr-370	2897	28	tax	tax	NOUN
ftr-370	2897	29	shelter	shelter	NOUN
ftr-370	2897	30	,	,	PUNCT
ftr-370	2897	31	leading	lead	VERB
ftr-370	2897	32	the	the	DET
ftr-370	2897	33	court	court	NOUN
ftr-370	2897	34	to	to	PART
ftr-370	2897	35	find	find	VERB
ftr-370	2897	36	that	that	SCONJ
ftr-370	2897	37	the	the	DET
ftr-370	2897	38	“	"	PUNCT
ftr-370	2897	39	deal	deal	NOUN
ftr-370	2897	40	was	be	AUX
ftr-370	2897	41	an	an	DET
ftr-370	2897	42	attempt	attempt	NOUN
ftr-370	2897	43	to	to	PART
ftr-370	2897	44	create	create	VERB
ftr-370	2897	45	an	an	DET
ftr-370	2897	46	appearance	appearance	NOUN
ftr-370	2897	47	of	of	ADP
ftr-370	2897	48	a	a	DET
ftr-370	2897	49	sale	sale	NOUN
ftr-370	2897	50	but	but	CCONJ
ftr-370	2897	51	without	without	ADP
ftr-370	2897	52	any	any	DET
ftr-370	2897	53	real	real	ADJ
ftr-370	2897	54	economic	economic	ADJ
ftr-370	2897	55	substance	substance	NOUN
ftr-370	2897	56	.	.	PUNCT
ftr-370	2897	57	”	"	PUNCT
ftr-370	2898	1	pursuant	pursuant	ADP
ftr-370	2898	2	to	to	ADP
ftr-370	2898	3	the	the	DET
ftr-370	2898	4	documentation	documentation	NOUN
ftr-370	2898	5	of	of	ADP
ftr-370	2898	6	the	the	DET
ftr-370	2898	7	arrangement	arrangement	NOUN
ftr-370	2898	8	,	,	PUNCT
ftr-370	2898	9	hoosier	hoosier	NOUN
ftr-370	2898	10	energy	energy	NOUN
ftr-370	2898	11	was	be	AUX
ftr-370	2898	12	required	require	VERB
ftr-370	2898	13	to	to	PART
ftr-370	2898	14	maintain	maintain	VERB
ftr-370	2898	15	specified	specify	VERB
ftr-370	2898	16	adequate	adequate	ADJ
ftr-370	2898	17	security	security	NOUN
ftr-370	2898	18	for	for	ADP
ftr-370	2898	19	its	its	PRON
ftr-370	2898	20	obligation	obligation	NOUN
ftr-370	2898	21	to	to	PART
ftr-370	2898	22	make	make	VERB
ftr-370	2898	23	future	future	ADJ
ftr-370	2898	24	lease	lease	NOUN
ftr-370	2898	25	payments	payment	NOUN
ftr-370	2898	26	,	,	PUNCT
ftr-370	2898	27	i.e.	i.e.	X
ftr-370	2898	28	,	,	PUNCT
ftr-370	2898	29	provide	provide	VERB
ftr-370	2898	30	a	a	DET
ftr-370	2898	31	credit	credit	NOUN
ftr-370	2898	32	default	default	NOUN
ftr-370	2898	33	swap	swap	NOUN
ftr-370	2898	34	from	from	ADP
ftr-370	2898	35	a	a	DET
ftr-370	2898	36	party	party	NOUN
ftr-370	2898	37	with	with	ADP
ftr-370	2898	38	at	at	ADV
ftr-370	2898	39	least	least	ADJ
ftr-370	2898	40	an	an	DET
ftr-370	2898	41	aa	aa	NOUN
ftr-370	2898	42	rating	rating	NOUN
ftr-370	2898	43	–	–	PUNCT
ftr-370	2898	44	failing	fail	VERB
ftr-370	2898	45	which	which	PRON
ftr-370	2898	46	,	,	PUNCT
ftr-370	2898	47	it	it	PRON
ftr-370	2898	48	was	be	AUX
ftr-370	2898	49	required	require	VERB
ftr-370	2898	50	to	to	PART
ftr-370	2898	51	make	make	VERB
ftr-370	2898	52	the	the	DET
ftr-370	2898	53	agreed	agree	VERB
ftr-370	2898	54	-	-	PUNCT
ftr-370	2898	55	upon	upon	NOUN
ftr-370	2898	56	termination	termination	NOUN
ftr-370	2898	57	payment	payment	NOUN
ftr-370	2898	58	of	of	ADP
ftr-370	2898	59	$	$	SYM
ftr-370	2898	60	120	120	NUM
ftr-370	2898	61	million	million	NUM
ftr-370	2898	62	to	to	ADP
ftr-370	2898	63	a	a	DET
ftr-370	2898	64	third	third	ADJ
ftr-370	2898	65	-	-	PUNCT
ftr-370	2898	66	party	party	NOUN
ftr-370	2898	67	which	which	PRON
ftr-370	2898	68	was	be	AUX
ftr-370	2898	69	obligated	obligate	VERB
ftr-370	2898	70	to	to	PART
ftr-370	2898	71	pay	pay	VERB
ftr-370	2898	72	the	the	DET
ftr-370	2898	73	amount	amount	NOUN
ftr-370	2898	74	to	to	ADP
ftr-370	2898	75	john	john	PROPN
ftr-370	2898	76	hancock	hancock	PROPN
ftr-370	2898	77	life	life	PROPN
ftr-370	2898	78	insurance	insurance	PROPN
ftr-370	2898	79	co.	co.	PROPN
ftr-370	2898	80	(	(	PUNCT
ftr-370	2898	81	“	"	PUNCT
ftr-370	2898	82	john	john	PROPN
ftr-370	2898	83	hancock	hancock	PROPN
ftr-370	2898	84	”	"	PUNCT
ftr-370	2898	85	)	)	PUNCT
ftr-370	2898	86	.	.	PUNCT
ftr-370	2899	1	hoosier	hoosier	NOUN
ftr-370	2899	2	energy	energy	NOUN
ftr-370	2899	3	maintained	maintain	VERB
ftr-370	2899	4	this	this	DET
ftr-370	2899	5	security	security	NOUN
ftr-370	2899	6	in	in	ADP
ftr-370	2899	7	the	the	DET
ftr-370	2899	8	form	form	NOUN
ftr-370	2899	9	of	of	ADP
ftr-370	2899	10	a	a	DET
ftr-370	2899	11	guarantee	guarantee	NOUN
ftr-370	2899	12	from	from	ADP
ftr-370	2899	13	aig	aig	PROPN
ftr-370	2899	14	and	and	CCONJ
ftr-370	2899	15	it	it	PRON
ftr-370	2899	16	did	do	AUX
ftr-370	2899	17	timely	timely	ADV
ftr-370	2899	18	make	make	VERB
ftr-370	2899	19	each	each	PRON
ftr-370	2899	20	of	of	ADP
ftr-370	2899	21	its	its	PRON
ftr-370	2899	22	lease	lease	NOUN
ftr-370	2899	23	payments	payment	NOUN
ftr-370	2899	24	.	.	PUNCT
ftr-370	2900	1	upon	upon	SCONJ
ftr-370	2900	2	the	the	DET
ftr-370	2900	3	falling	falling	NOUN
ftr-370	2900	4	of	of	ADP
ftr-370	2900	5	aig	aig	PROPN
ftr-370	2900	6	’s	’s	PART
ftr-370	2900	7	credit	credit	NOUN
ftr-370	2900	8	rating	rating	NOUN
ftr-370	2900	9	below	below	ADP
ftr-370	2900	10	the	the	DET
ftr-370	2900	11	contractually	contractually	ADV
ftr-370	2900	12	-	-	PUNCT
ftr-370	2900	13	required	require	VERB
ftr-370	2900	14	standard	standard	NOUN
ftr-370	2900	15	,	,	PUNCT
ftr-370	2900	16	hoosier	hoosier	NOUN
ftr-370	2900	17	energy	energy	NOUN
ftr-370	2900	18	sought	seek	VERB
ftr-370	2900	19	unsuccessfully	unsuccessfully	ADV
ftr-370	2900	20	to	to	PART
ftr-370	2900	21	secure	secure	VERB
ftr-370	2900	22	an	an	DET
ftr-370	2900	23	equivalent	equivalent	ADJ
ftr-370	2900	24	guarantee	guarantee	NOUN
ftr-370	2900	25	.	.	PUNCT
ftr-370	2901	1	on	on	ADP
ftr-370	2901	2	hoosier	hoosier	PROPN
ftr-370	2901	3	energy	energy	NOUN
ftr-370	2901	4	’s	’s	PART
ftr-370	2901	5	request	request	NOUN
ftr-370	2901	6	,	,	PUNCT
ftr-370	2901	7	chief	chief	ADJ
ftr-370	2901	8	judge	judge	NOUN
ftr-370	2901	9	hamilton	hamilton	PROPN
ftr-370	2901	10	granted	grant	VERB
ftr-370	2901	11	an	an	DET
ftr-370	2901	12	injunction	injunction	NOUN
ftr-370	2901	13	against	against	ADP
ftr-370	2901	14	enforcement	enforcement	NOUN
ftr-370	2901	15	of	of	ADP
ftr-370	2901	16	hoosier	hoosier	NOUN
ftr-370	2901	17	energy	energy	NOUN
ftr-370	2901	18	’s	’s	PART
ftr-370	2901	19	obligation	obligation	NOUN
ftr-370	2901	20	to	to	PART
ftr-370	2901	21	make	make	VERB
ftr-370	2901	22	the	the	DET
ftr-370	2901	23	$	$	SYM
ftr-370	2901	24	120	120	NUM
ftr-370	2901	25	million	million	NUM
ftr-370	2901	26	termination	termination	NOUN
ftr-370	2901	27	payment	payment	NOUN
ftr-370	2901	28	to	to	ADP
ftr-370	2901	29	the	the	DET
ftr-370	2901	30	third	third	ADJ
ftr-370	2901	31	party	party	NOUN
ftr-370	2901	32	on	on	ADP
ftr-370	2901	33	the	the	DET
ftr-370	2901	34	ground	ground	NOUN
ftr-370	2901	35	that	that	SCONJ
ftr-370	2901	36	the	the	DET
ftr-370	2901	37	arrangement	arrangement	NOUN
ftr-370	2901	38	was	be	AUX
ftr-370	2901	39	entered	enter	VERB
ftr-370	2901	40	into	into	ADP
ftr-370	2901	41	solely	solely	ADV
ftr-370	2901	42	for	for	ADP
ftr-370	2901	43	tax	tax	NOUN
ftr-370	2901	44	benefits	benefit	NOUN
ftr-370	2901	45	and	and	CCONJ
ftr-370	2901	46	was	be	AUX
ftr-370	2901	47	somehow	somehow	ADV
ftr-370	2901	48	unenforceable	unenforceable	ADJ
ftr-370	2901	49	against	against	ADP
ftr-370	2901	50	hoover	hoover	NOUN
ftr-370	2901	51	.	.	PUNCT
ftr-370	2902	1	•	•	NUM
ftr-370	2902	2	chief	chief	PROPN
ftr-370	2902	3	judge	judge	NOUN
ftr-370	2902	4	hamilton	hamilton	PROPN
ftr-370	2902	5	did	do	VERB
ftr-370	2902	6	state	state	VERB
ftr-370	2902	7	that	that	SCONJ
ftr-370	2902	8	hoosier	hoosier	NOUN
ftr-370	2902	9	energy	energy	NOUN
ftr-370	2902	10	might	might	AUX
ftr-370	2902	11	some	some	DET
ftr-370	2902	12	time	time	NOUN
ftr-370	2902	13	in	in	ADP
ftr-370	2902	14	the	the	DET
ftr-370	2902	15	future	future	NOUN
ftr-370	2902	16	be	be	AUX
ftr-370	2902	17	required	require	VERB
ftr-370	2902	18	to	to	PART
ftr-370	2902	19	give	give	VERB
ftr-370	2902	20	back	back	ADP
ftr-370	2902	21	the	the	DET
ftr-370	2902	22	$	$	SYM
ftr-370	2902	23	20	20	NUM
ftr-370	2902	24	million	million	NUM
ftr-370	2902	25	,	,	PUNCT
ftr-370	2902	26	but	but	CCONJ
ftr-370	2902	27	that	that	SCONJ
ftr-370	2902	28	there	there	PRON
ftr-370	2902	29	was	be	VERB
ftr-370	2902	30	no	no	DET
ftr-370	2902	31	hurry	hurry	NOUN
ftr-370	2902	32	about	about	ADP
ftr-370	2902	33	that	that	PRON
ftr-370	2902	34	.	.	PUNCT
ftr-370	2903	1	•	•	NUM
ftr-370	2903	2	professor	professor	NOUN
ftr-370	2903	3	bankman	bankman	NOUN
ftr-370	2903	4	’s	’s	PART
ftr-370	2903	5	affidavit	affidavit	NOUN
ftr-370	2903	6	stated	state	VERB
ftr-370	2903	7	that	that	SCONJ
ftr-370	2903	8	the	the	DET
ftr-370	2903	9	transaction	transaction	NOUN
ftr-370	2903	10	was	be	AUX
ftr-370	2903	11	similar	similar	ADJ
ftr-370	2903	12	to	to	ADP
ftr-370	2903	13	that	that	PRON
ftr-370	2903	14	in	in	ADP
ftr-370	2903	15	awg	awg	PROPN
ftr-370	2903	16	leasing	leasing	NOUN
ftr-370	2903	17	trust	trust	PROPN
ftr-370	2903	18	v.	v.	ADP
ftr-370	2903	19	united	united	PROPN
ftr-370	2903	20	states	states	PROPN
ftr-370	2903	21	,	,	PUNCT
ftr-370	2903	22	101	101	NUM
ftr-370	2903	23	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	2903	24	2008	2008	NUM
ftr-370	2903	25	-	-	SYM
ftr-370	2903	26	2397	2397	NUM
ftr-370	2903	27	(	(	PUNCT
ftr-370	2903	28	n.d	n.d	PROPN
ftr-370	2903	29	.	.	PROPN
ftr-370	2903	30	ohio	ohio	PROPN
ftr-370	2903	31	5/28/08	5/28/08	NUM
ftr-370	2903	32	)	)	PUNCT
ftr-370	2903	33	,	,	PUNCT
ftr-370	2903	34	supra	supra	NOUN
ftr-370	2903	35	,	,	PUNCT
ftr-370	2903	36	viii.a.13	viii.a.13	PROPN
ftr-370	2903	37	.	.	PUNCT
ftr-370	2903	38	a.	a.	NOUN
ftr-370	2903	39	in	in	ADP
ftr-370	2903	40	a	a	DET
ftr-370	2903	41	later	later	ADJ
ftr-370	2903	42	proceeding	proceeding	NOUN
ftr-370	2903	43	,	,	PUNCT
ftr-370	2903	44	judge	judge	PROPN
ftr-370	2903	45	hamilton	hamilton	PROPN
ftr-370	2903	46	pretends	pretend	VERB
ftr-370	2903	47	to	to	PART
ftr-370	2903	48	require	require	VERB
ftr-370	2903	49	hoosier	hoosier	NOUN
ftr-370	2903	50	energy	energy	NOUN
ftr-370	2903	51	to	to	PART
ftr-370	2903	52	give	give	VERB
ftr-370	2903	53	john	john	PROPN
ftr-370	2903	54	hancock	hancock	PROPN
ftr-370	2903	55	adequate	adequate	ADJ
ftr-370	2903	56	security	security	NOUN
ftr-370	2903	57	to	to	PART
ftr-370	2903	58	cover	cover	VERB
ftr-370	2903	59	the	the	DET
ftr-370	2903	60	possibility	possibility	NOUN
ftr-370	2903	61	that	that	SCONJ
ftr-370	2903	62	his	his	PRON
ftr-370	2903	63	11/25/08	11/25/08	PROPN
ftr-370	2903	64	injunction	injunction	NOUN
ftr-370	2903	65	was	be	AUX
ftr-370	2903	66	incorrectly	incorrectly	ADV
ftr-370	2903	67	issued	issue	VERB
ftr-370	2903	68	.	.	PUNCT
ftr-370	2904	1	hoosier	hoosier	NOUN
ftr-370	2904	2	energy	energy	PROPN
ftr-370	2904	3	rural	rural	PROPN
ftr-370	2904	4	electric	electric	PROPN
ftr-370	2904	5	cooperative	cooperative	PROPN
ftr-370	2904	6	,	,	PUNCT
ftr-370	2904	7	inc	inc	PROPN
ftr-370	2904	8	.	.	PROPN
ftr-370	2905	1	v.	v.	PROPN
ftr-370	2905	2	john	john	PROPN
ftr-370	2905	3	hancock	hancock	PROPN
ftr-370	2905	4	life	life	PROPN
ftr-370	2905	5	insurance	insurance	PROPN
ftr-370	2905	6	co.	co.	PROPN
ftr-370	2905	7	,	,	PUNCT
ftr-370	2905	8	2008	2008	NUM
ftr-370	2905	9	wl	wl	SYM
ftr-370	2905	10	5216027	5216027	NUM
ftr-370	2905	11	(	(	PUNCT
ftr-370	2905	12	s.d	s.d	PROPN
ftr-370	2905	13	.	.	PROPN
ftr-370	2905	14	ind	ind	PROPN
ftr-370	2905	15	.	.	PUNCT
ftr-370	2906	1	12/11/08	12/11/08	NUM
ftr-370	2906	2	)	)	PUNCT
ftr-370	2906	3	.	.	PUNCT
ftr-370	2907	1	judge	judge	PROPN
ftr-370	2907	2	hamilton	hamilton	PROPN
ftr-370	2907	3	,	,	PUNCT
ftr-370	2907	4	in	in	ADP
ftr-370	2907	5	addition	addition	NOUN
ftr-370	2907	6	to	to	ADP
ftr-370	2907	7	a	a	DET
ftr-370	2907	8	408	408	NUM
ftr-370	2907	9	florida	florida	PROPN
ftr-370	2907	10	tax	tax	NOUN
ftr-370	2907	11	review	review	NOUN
ftr-370	2908	1	[	[	X
ftr-370	2908	2	vol	vol	NOUN
ftr-370	2908	3	.	.	PUNCT
ftr-370	2909	1	9	9	NUM
ftr-370	2909	2	:	:	SYM
ftr-370	2909	3	si	si	PROPN
ftr-370	2909	4	$	$	SYM
ftr-370	2909	5	2	2	NUM
ftr-370	2909	6	million	million	NUM
ftr-370	2909	7	cash	cash	NOUN
ftr-370	2909	8	bond	bond	NOUN
ftr-370	2909	9	,	,	PUNCT
ftr-370	2909	10	required	require	VERB
ftr-370	2909	11	hoosier	hoosier	NOUN
ftr-370	2909	12	energy	energy	NOUN
ftr-370	2909	13	“	"	PUNCT
ftr-370	2909	14	to	to	PART
ftr-370	2909	15	post	post	VERB
ftr-370	2909	16	its	its	PRON
ftr-370	2909	17	own	own	ADJ
ftr-370	2909	18	[	[	X
ftr-370	2909	19	i.e.	i.e.	X
ftr-370	2909	20	,	,	PUNCT
ftr-370	2909	21	meaningless	meaningless	ADJ
ftr-370	2909	22	]	]	PUNCT
ftr-370	2909	23	undertaking	undertaking	NOUN
ftr-370	2909	24	to	to	PART
ftr-370	2909	25	pay	pay	VERB
ftr-370	2909	26	john	john	PROPN
ftr-370	2909	27	hancock	hancock	PROPN
ftr-370	2909	28	up	up	ADP
ftr-370	2909	29	to	to	ADP
ftr-370	2909	30	an	an	DET
ftr-370	2909	31	additional	additional	ADJ
ftr-370	2909	32	$	$	SYM
ftr-370	2909	33	130	130	NUM
ftr-370	2909	34	million	million	NUM
ftr-370	2909	35	in	in	ADP
ftr-370	2909	36	damages	damage	NOUN
ftr-370	2909	37	it	it	PRON
ftr-370	2909	38	might	might	AUX
ftr-370	2909	39	suffer	suffer	VERB
ftr-370	2909	40	from	from	ADP
ftr-370	2909	41	an	an	DET
ftr-370	2909	42	improper	improper	ADJ
ftr-370	2909	43	injunction	injunction	NOUN
ftr-370	2909	44	.	.	PUNCT
ftr-370	2909	45	”	"	PUNCT
ftr-370	2910	1	b.	b.	PROPN
ftr-370	2910	2	identified	identify	VERB
ftr-370	2910	3	“	"	PUNCT
ftr-370	2910	4	tax	tax	NOUN
ftr-370	2910	5	avoidance	avoidance	NOUN
ftr-370	2910	6	transactions	transaction	NOUN
ftr-370	2910	7	.	.	PUNCT
ftr-370	2910	8	”	"	PUNCT
ftr-370	2911	1	1	1	NUM
ftr-370	2911	2	.	.	X
ftr-370	2911	3	a	a	DET
ftr-370	2911	4	new	new	ADJ
ftr-370	2911	5	listed	list	VERB
ftr-370	2911	6	transaction	transaction	NOUN
ftr-370	2911	7	:	:	PUNCT
ftr-370	2911	8	this	this	DET
ftr-370	2911	9	time	time	NOUN
ftr-370	2911	10	the	the	DET
ftr-370	2911	11	irs	irs	PROPN
ftr-370	2911	12	is	be	AUX
ftr-370	2911	13	n’t	not	PART
ftr-370	2911	14	just	just	ADV
ftr-370	2911	15	toi	toi	NOUN
ftr-370	2911	16	-	-	PUNCT
ftr-370	2911	17	ing	ing	PROPN
ftr-370	2911	18	.	.	PUNCT
ftr-370	2912	1	notice	notice	PROPN
ftr-370	2912	2	2008	2008	NUM
ftr-370	2912	3	-	-	SYM
ftr-370	2912	4	34	34	NUM
ftr-370	2912	5	,	,	PUNCT
ftr-370	2912	6	2008	2008	NUM
ftr-370	2912	7	-	-	SYM
ftr-370	2912	8	12	12	NUM
ftr-370	2912	9	i.r.b	i.r.b	NOUN
ftr-370	2912	10	.	.	PUNCT
ftr-370	2913	1	642	642	NUM
ftr-370	2913	2	(	(	PUNCT
ftr-370	2913	3	2/27/08	2/27/08	NUM
ftr-370	2913	4	)	)	PUNCT
ftr-370	2913	5	this	this	DET
ftr-370	2913	6	notice	notice	NOUN
ftr-370	2913	7	describes	describe	VERB
ftr-370	2913	8	as	as	ADP
ftr-370	2913	9	a	a	DET
ftr-370	2913	10	listed	list	VERB
ftr-370	2913	11	transaction	transaction	NOUN
ftr-370	2913	12	certain	certain	ADJ
ftr-370	2913	13	transactions	transaction	NOUN
ftr-370	2913	14	entered	enter	VERB
ftr-370	2913	15	into	into	ADP
ftr-370	2913	16	in	in	ADP
ftr-370	2913	17	an	an	DET
ftr-370	2913	18	attempt	attempt	NOUN
ftr-370	2913	19	to	to	PART
ftr-370	2913	20	avoid	avoid	VERB
ftr-370	2913	21	the	the	DET
ftr-370	2913	22	effect	effect	NOUN
ftr-370	2913	23	of	of	ADP
ftr-370	2913	24	the	the	DET
ftr-370	2913	25	amendments	amendment	NOUN
ftr-370	2913	26	to	to	ADP
ftr-370	2913	27	§	§	PROPN
ftr-370	2913	28	§	§	PROPN
ftr-370	2913	29	704	704	NUM
ftr-370	2913	30	,	,	PUNCT
ftr-370	2913	31	734	734	NUM
ftr-370	2913	32	and	and	CCONJ
ftr-370	2913	33	743	743	NUM
ftr-370	2913	34	in	in	ADP
ftr-370	2913	35	the	the	DET
ftr-370	2913	36	american	american	ADJ
ftr-370	2913	37	jobs	jobs	PROPN
ftr-370	2913	38	creation	creation	PROPN
ftr-370	2913	39	act	act	NOUN
ftr-370	2913	40	of	of	ADP
ftr-370	2913	41	2004	2004	NUM
ftr-370	2913	42	designed	design	VERB
ftr-370	2913	43	to	to	PART
ftr-370	2913	44	prevent	prevent	VERB
ftr-370	2913	45	taxpayers	taxpayer	NOUN
ftr-370	2913	46	from	from	ADP
ftr-370	2913	47	shifting	shift	VERB
ftr-370	2913	48	a	a	DET
ftr-370	2913	49	built	build	VERB
ftr-370	2913	50	-	-	PUNCT
ftr-370	2913	51	in	in	ADP
ftr-370	2913	52	loss	loss	NOUN
ftr-370	2913	53	from	from	ADP
ftr-370	2913	54	a	a	DET
ftr-370	2913	55	tax	tax	NOUN
ftr-370	2913	56	indifferent	indifferent	ADJ
ftr-370	2913	57	party	party	NOUN
ftr-370	2913	58	to	to	ADP
ftr-370	2913	59	a	a	DET
ftr-370	2913	60	u.s	u.s	PROPN
ftr-370	2913	61	.	.	PROPN
ftr-370	2913	62	taxpayer	taxpayer	NOUN
ftr-370	2913	63	through	through	ADP
ftr-370	2913	64	the	the	DET
ftr-370	2913	65	use	use	NOUN
ftr-370	2913	66	of	of	ADP
ftr-370	2913	67	a	a	DET
ftr-370	2913	68	partnership	partnership	NOUN
ftr-370	2913	69	.	.	PUNCT
ftr-370	2914	1	[	[	X
ftr-370	2914	2	the	the	DET
ftr-370	2914	3	2004	2004	NUM
ftr-370	2914	4	amendments	amendment	NOUN
ftr-370	2914	5	to	to	ADP
ftr-370	2914	6	§	§	PROPN
ftr-370	2914	7	§	§	PROPN
ftr-370	2914	8	704	704	NUM
ftr-370	2914	9	,	,	PUNCT
ftr-370	2914	10	734	734	NUM
ftr-370	2914	11	and	and	CCONJ
ftr-370	2914	12	743	743	NUM
ftr-370	2914	13	generally	generally	ADV
ftr-370	2914	14	(	(	PUNCT
ftr-370	2914	15	1	1	X
ftr-370	2914	16	)	)	PUNCT
ftr-370	2914	17	require	require	VERB
ftr-370	2914	18	that	that	SCONJ
ftr-370	2914	19	a	a	DET
ftr-370	2914	20	builtin	builtin	NOUN
ftr-370	2914	21	loss	loss	NOUN
ftr-370	2914	22	may	may	AUX
ftr-370	2914	23	be	be	AUX
ftr-370	2914	24	taken	take	VERB
ftr-370	2914	25	into	into	ADP
ftr-370	2914	26	account	account	NOUN
ftr-370	2914	27	only	only	ADV
ftr-370	2914	28	by	by	ADP
ftr-370	2914	29	the	the	DET
ftr-370	2914	30	contributing	contribute	VERB
ftr-370	2914	31	partner	partner	NOUN
ftr-370	2914	32	and	and	CCONJ
ftr-370	2914	33	not	not	PART
ftr-370	2914	34	other	other	ADJ
ftr-370	2914	35	partners	partner	NOUN
ftr-370	2914	36	,	,	PUNCT
ftr-370	2914	37	and	and	CCONJ
ftr-370	2914	38	(	(	PUNCT
ftr-370	2914	39	2	2	X
ftr-370	2914	40	)	)	PUNCT
ftr-370	2914	41	make	make	VERB
ftr-370	2914	42	the	the	DET
ftr-370	2914	43	basis	basis	NOUN
ftr-370	2914	44	adjustment	adjustment	NOUN
ftr-370	2914	45	rules	rule	VERB
ftr-370	2914	46	mandatory	mandatory	ADJ
ftr-370	2914	47	in	in	ADP
ftr-370	2914	48	cases	case	NOUN
ftr-370	2914	49	with	with	ADP
ftr-370	2914	50	a	a	DET
ftr-370	2914	51	substantial	substantial	ADJ
ftr-370	2914	52	basis	basis	NOUN
ftr-370	2914	53	reduction	reduction	NOUN
ftr-370	2914	54	or	or	CCONJ
ftr-370	2914	55	substantial	substantial	ADJ
ftr-370	2914	56	built	build	VERB
ftr-370	2914	57	-	-	PUNCT
ftr-370	2914	58	in	in	ADP
ftr-370	2914	59	loss	loss	NOUN
ftr-370	2914	60	.	.	PUNCT
ftr-370	2914	61	]	]	PUNCT
ftr-370	2915	1	in	in	ADP
ftr-370	2915	2	the	the	DET
ftr-370	2915	3	transaction	transaction	NOUN
ftr-370	2915	4	,	,	PUNCT
ftr-370	2915	5	a	a	DET
ftr-370	2915	6	tax	tax	NOUN
ftr-370	2915	7	indifferent	indifferent	NOUN
ftr-370	2915	8	party	party	NOUN
ftr-370	2915	9	directly	directly	ADV
ftr-370	2915	10	or	or	CCONJ
ftr-370	2915	11	indirectly	indirectly	ADV
ftr-370	2915	12	contributes	contribute	VERB
ftr-370	2915	13	one	one	NUM
ftr-370	2915	14	or	or	CCONJ
ftr-370	2915	15	more	more	ADV
ftr-370	2915	16	distressed	distressed	ADJ
ftr-370	2915	17	assets	asset	NOUN
ftr-370	2915	18	(	(	PUNCT
ftr-370	2915	19	for	for	ADP
ftr-370	2915	20	example	example	NOUN
ftr-370	2915	21	,	,	PUNCT
ftr-370	2915	22	a	a	DET
ftr-370	2915	23	creditor	creditor	NOUN
ftr-370	2915	24	’s	’s	PART
ftr-370	2915	25	interest	interest	NOUN
ftr-370	2915	26	in	in	ADP
ftr-370	2915	27	debt	debt	NOUN
ftr-370	2915	28	)	)	PUNCT
ftr-370	2915	29	with	with	ADP
ftr-370	2915	30	a	a	DET
ftr-370	2915	31	high	high	ADJ
ftr-370	2915	32	basis	basis	NOUN
ftr-370	2915	33	and	and	CCONJ
ftr-370	2915	34	low	low	ADJ
ftr-370	2915	35	fair	fair	ADJ
ftr-370	2915	36	market	market	NOUN
ftr-370	2915	37	value	value	NOUN
ftr-370	2915	38	to	to	ADP
ftr-370	2915	39	a	a	DET
ftr-370	2915	40	trust	trust	NOUN
ftr-370	2915	41	or	or	CCONJ
ftr-370	2915	42	series	series	NOUN
ftr-370	2915	43	of	of	ADP
ftr-370	2915	44	trusts	trust	NOUN
ftr-370	2915	45	and	and	CCONJ
ftr-370	2915	46	sub	sub	NOUN
ftr-370	2915	47	-	-	NOUN
ftr-370	2915	48	trusts	trust	NOUN
ftr-370	2915	49	,	,	PUNCT
ftr-370	2915	50	and	and	CCONJ
ftr-370	2915	51	a	a	DET
ftr-370	2915	52	u.s	u.s	PROPN
ftr-370	2915	53	.	.	PROPN
ftr-370	2915	54	taxpayer	taxpayer	PROPN
ftr-370	2915	55	acquires	acquire	VERB
ftr-370	2915	56	an	an	DET
ftr-370	2915	57	interest	interest	NOUN
ftr-370	2915	58	in	in	ADP
ftr-370	2915	59	the	the	DET
ftr-370	2915	60	trust	trust	NOUN
ftr-370	2915	61	(	(	PUNCT
ftr-370	2915	62	and/or	and/or	CCONJ
ftr-370	2915	63	series	series	NOUN
ftr-370	2915	64	of	of	ADP
ftr-370	2915	65	trusts	trust	NOUN
ftr-370	2915	66	and/or	and/or	CCONJ
ftr-370	2915	67	sub	sub	NOUN
ftr-370	2915	68	-	-	NOUN
ftr-370	2915	69	trusts	trust	NOUN
ftr-370	2915	70	)	)	PUNCT
ftr-370	2915	71	for	for	ADP
ftr-370	2915	72	the	the	DET
ftr-370	2915	73	purpose	purpose	NOUN
ftr-370	2915	74	of	of	ADP
ftr-370	2915	75	shifting	shift	VERB
ftr-370	2915	76	a	a	DET
ftr-370	2915	77	built	build	VERB
ftr-370	2915	78	-	-	PUNCT
ftr-370	2915	79	in	in	ADP
ftr-370	2915	80	loss	loss	NOUN
ftr-370	2915	81	from	from	ADP
ftr-370	2915	82	the	the	DET
ftr-370	2915	83	tax	tax	NOUN
ftr-370	2915	84	indifferent	indifferent	ADJ
ftr-370	2915	85	party	party	NOUN
ftr-370	2915	86	to	to	ADP
ftr-370	2915	87	the	the	DET
ftr-370	2915	88	u.s	u.s	PROPN
ftr-370	2915	89	.	.	PROPN
ftr-370	2915	90	taxpayer	taxpayer	NOUN
ftr-370	2915	91	that	that	PRON
ftr-370	2915	92	has	have	AUX
ftr-370	2915	93	not	not	PART
ftr-370	2915	94	incurred	incur	VERB
ftr-370	2915	95	the	the	DET
ftr-370	2915	96	economic	economic	ADJ
ftr-370	2915	97	loss	loss	NOUN
ftr-370	2915	98	.	.	PUNCT
ftr-370	2916	1	this	this	DET
ftr-370	2916	2	transaction	transaction	NOUN
ftr-370	2916	3	(	(	PUNCT
ftr-370	2916	4	referred	refer	VERB
ftr-370	2916	5	to	to	ADP
ftr-370	2916	6	as	as	ADP
ftr-370	2916	7	a	a	DET
ftr-370	2916	8	distressed	distressed	ADJ
ftr-370	2916	9	asset	asset	NOUN
ftr-370	2916	10	trust	trust	NOUN
ftr-370	2916	11	or	or	CCONJ
ftr-370	2916	12	dat	dat	ADJ
ftr-370	2916	13	transaction	transaction	NOUN
ftr-370	2916	14	)	)	PUNCT
ftr-370	2916	15	and	and	CCONJ
ftr-370	2916	16	substantially	substantially	ADV
ftr-370	2916	17	similar	similar	ADJ
ftr-370	2916	18	transactions	transaction	NOUN
ftr-370	2916	19	are	be	AUX
ftr-370	2916	20	listed	list	VERB
ftr-370	2916	21	transactions	transaction	NOUN
ftr-370	2916	22	for	for	ADP
ftr-370	2916	23	purposes	purpose	NOUN
ftr-370	2916	24	of	of	ADP
ftr-370	2916	25	reg	reg	NOUN
ftr-370	2916	26	.	.	PUNCT
ftr-370	2917	1	§	§	PROPN
ftr-370	2917	2	1.6011	1.6011	NUM
ftr-370	2917	3	-	-	SYM
ftr-370	2917	4	4(b)(2	4(b)(2	NUM
ftr-370	2917	5	)	)	PUNCT
ftr-370	2917	6	and	and	CCONJ
ftr-370	2917	7	§	§	PROPN
ftr-370	2917	8	§	§	PROPN
ftr-370	2917	9	6111	6111	NUM
ftr-370	2917	10	and	and	CCONJ
ftr-370	2917	11	6112	6112	NUM
ftr-370	2917	12	.	.	PUNCT
ftr-370	2918	1	2	2	X
ftr-370	2918	2	.	.	X
ftr-370	2918	3	a	a	DET
ftr-370	2918	4	safe	safe	ADJ
ftr-370	2918	5	cove	cove	NOUN
ftr-370	2918	6	(	(	PUNCT
ftr-370	2918	7	not	not	PART
ftr-370	2918	8	big	big	ADJ
ftr-370	2918	9	enough	enough	ADV
ftr-370	2918	10	to	to	PART
ftr-370	2918	11	be	be	AUX
ftr-370	2918	12	a	a	DET
ftr-370	2918	13	harbor	harbor	NOUN
ftr-370	2918	14	)	)	PUNCT
ftr-370	2918	15	for	for	ADP
ftr-370	2918	16	some	some	DET
ftr-370	2918	17	taxpayers	taxpayer	NOUN
ftr-370	2918	18	in	in	ADP
ftr-370	2918	19	the	the	DET
ftr-370	2918	20	tax	tax	NOUN
ftr-370	2918	21	shelter	shelter	NOUN
ftr-370	2918	22	war	war	PROPN
ftr-370	2918	23	.	.	PUNCT
ftr-370	2919	1	notice	notice	VERB
ftr-370	2919	2	2008	2008	NUM
ftr-370	2919	3	-	-	SYM
ftr-370	2919	4	111	111	NUM
ftr-370	2919	5	,	,	PUNCT
ftr-370	2919	6	2008	2008	NUM
ftr-370	2919	7	-	-	SYM
ftr-370	2919	8	51	51	NUM
ftr-370	2919	9	i.r.b	i.r.b	NOUN
ftr-370	2919	10	.	.	PUNCT
ftr-370	2920	1	1299	1299	NUM
ftr-370	2920	2	(	(	PUNCT
ftr-370	2920	3	12/1/08	12/1/08	NUM
ftr-370	2920	4	)	)	PUNCT
ftr-370	2920	5	.	.	PUNCT
ftr-370	2921	1	this	this	DET
ftr-370	2921	2	notice	notice	NOUN
ftr-370	2921	3	clarified	clarify	VERB
ftr-370	2921	4	notice	notice	NOUN
ftr-370	2921	5	2001	2001	NUM
ftr-370	2921	6	-	-	SYM
ftr-370	2921	7	16	16	NUM
ftr-370	2921	8	,	,	PUNCT
ftr-370	2921	9	2001	2001	NUM
ftr-370	2921	10	-	-	SYM
ftr-370	2921	11	1	1	NUM
ftr-370	2921	12	c.b	c.b	PROPN
ftr-370	2921	13	.	.	PROPN
ftr-370	2921	14	730	730	NUM
ftr-370	2921	15	,	,	PUNCT
ftr-370	2921	16	and	and	CCONJ
ftr-370	2921	17	superseded	supersede	VERB
ftr-370	2921	18	notice	notice	NOUN
ftr-370	2921	19	2008	2008	NUM
ftr-370	2921	20	-	-	SYM
ftr-370	2921	21	20	20	NUM
ftr-370	2921	22	,	,	PUNCT
ftr-370	2921	23	2008	2008	NUM
ftr-370	2921	24	-	-	SYM
ftr-370	2921	25	6	6	NUM
ftr-370	2921	26	i.r.b	i.r.b	NOUN
ftr-370	2921	27	.	.	PUNCT
ftr-370	2921	28	406	406	NUM
ftr-370	2921	29	,	,	PUNCT
ftr-370	2921	30	regarding	regard	VERB
ftr-370	2921	31	intermediary	intermediary	ADJ
ftr-370	2921	32	transaction	transaction	NOUN
ftr-370	2921	33	tax	tax	NOUN
ftr-370	2921	34	shelters	shelter	NOUN
ftr-370	2921	35	.	.	PUNCT
ftr-370	2922	1	a	a	DET
ftr-370	2922	2	transaction	transaction	NOUN
ftr-370	2922	3	is	be	AUX
ftr-370	2922	4	treated	treat	VERB
ftr-370	2922	5	as	as	ADP
ftr-370	2922	6	an	an	DET
ftr-370	2922	7	intermediary	intermediary	ADJ
ftr-370	2922	8	transaction	transaction	NOUN
ftr-370	2922	9	with	with	ADP
ftr-370	2922	10	respect	respect	NOUN
ftr-370	2922	11	to	to	ADP
ftr-370	2922	12	a	a	DET
ftr-370	2922	13	particular	particular	ADJ
ftr-370	2922	14	person	person	NOUN
ftr-370	2922	15	only	only	ADV
ftr-370	2922	16	if	if	SCONJ
ftr-370	2922	17	that	that	DET
ftr-370	2922	18	person	person	NOUN
ftr-370	2922	19	engages	engage	VERB
ftr-370	2922	20	in	in	ADP
ftr-370	2922	21	the	the	DET
ftr-370	2922	22	transaction	transaction	NOUN
ftr-370	2922	23	pursuant	pursuant	ADJ
ftr-370	2922	24	to	to	ADP
ftr-370	2922	25	a	a	DET
ftr-370	2922	26	plan	plan	NOUN
ftr-370	2922	27	,	,	PUNCT
ftr-370	2922	28	the	the	DET
ftr-370	2922	29	transaction	transaction	NOUN
ftr-370	2922	30	contains	contain	VERB
ftr-370	2922	31	the	the	DET
ftr-370	2922	32	four	four	NUM
ftr-370	2922	33	objective	objective	ADJ
ftr-370	2922	34	components	component	NOUN
ftr-370	2922	35	indicative	indicative	ADJ
ftr-370	2922	36	of	of	ADP
ftr-370	2922	37	an	an	DET
ftr-370	2922	38	intermediary	intermediary	ADJ
ftr-370	2922	39	transaction	transaction	NOUN
ftr-370	2922	40	,	,	PUNCT
ftr-370	2922	41	and	and	CCONJ
ftr-370	2922	42	no	no	DET
ftr-370	2922	43	safe	safe	ADJ
ftr-370	2922	44	harbor	harbor	NOUN
ftr-370	2922	45	exception	exception	NOUN
ftr-370	2922	46	applies	apply	VERB
ftr-370	2922	47	to	to	ADP
ftr-370	2922	48	that	that	DET
ftr-370	2922	49	person	person	NOUN
ftr-370	2922	50	.	.	PUNCT
ftr-370	2923	1	c.	c.	PROPN
ftr-370	2923	2	disclosure	disclosure	PROPN
ftr-370	2923	3	and	and	CCONJ
ftr-370	2923	4	settlement	settlement	NOUN
ftr-370	2923	5	there	there	PRON
ftr-370	2923	6	were	be	VERB
ftr-370	2923	7	no	no	DET
ftr-370	2923	8	significant	significant	ADJ
ftr-370	2923	9	developments	development	NOUN
ftr-370	2923	10	regarding	regard	VERB
ftr-370	2923	11	this	this	DET
ftr-370	2923	12	topic	topic	NOUN
ftr-370	2923	13	during	during	ADP
ftr-370	2923	14	2008	2008	NUM
ftr-370	2923	15	.	.	PUNCT
ftr-370	2924	1	2009	2009	NUM
ftr-370	2924	2	]	]	PUNCT
ftr-370	2924	3	recent	recent	ADJ
ftr-370	2924	4	developments	development	NOUN
ftr-370	2924	5	in	in	ADP
ftr-370	2924	6	federal	federal	ADJ
ftr-370	2924	7	income	income	NOUN
ftr-370	2924	8	taxation	taxation	NOUN
ftr-370	2924	9	409	409	NUM
ftr-370	2924	10	d.	d.	PROPN
ftr-370	2924	11	tax	tax	NOUN
ftr-370	2924	12	shelter	shelter	NOUN
ftr-370	2924	13	penalties	penalty	NOUN
ftr-370	2924	14	,	,	PUNCT
ftr-370	2924	15	etc	etc	X
ftr-370	2924	16	.	.	X
ftr-370	2924	17	1	1	X
ftr-370	2924	18	.	.	X
ftr-370	2925	1	these	these	DET
ftr-370	2925	2	“	"	PUNCT
ftr-370	2925	3	value	value	NOUN
ftr-370	2925	4	ideas	idea	NOUN
ftr-370	2925	5	”	"	PUNCT
ftr-370	2925	6	did	do	AUX
ftr-370	2925	7	produce	produce	VERB
ftr-370	2925	8	extraordinary	extraordinary	ADJ
ftr-370	2925	9	results	result	NOUN
ftr-370	2925	10	for	for	ADP
ftr-370	2925	11	e&y	e&y	NOUN
ftr-370	2925	12	tax	tax	NOUN
ftr-370	2925	13	partners	partner	NOUN
ftr-370	2925	14	,	,	PUNCT
ftr-370	2925	15	but	but	CCONJ
ftr-370	2925	16	not	not	PART
ftr-370	2925	17	the	the	DET
ftr-370	2925	18	results	result	NOUN
ftr-370	2925	19	they	they	PRON
ftr-370	2925	20	expected	expect	VERB
ftr-370	2925	21	.	.	PUNCT
ftr-370	2926	1	united	united	PROPN
ftr-370	2926	2	states	states	PROPN
ftr-370	2926	3	v.	v.	ADP
ftr-370	2926	4	coplan	coplan	PROPN
ftr-370	2926	5	.	.	PUNCT
ftr-370	2927	1	two	two	NUM
ftr-370	2927	2	current	current	ADJ
ftr-370	2927	3	and	and	CCONJ
ftr-370	2927	4	two	two	NUM
ftr-370	2927	5	former	former	ADJ
ftr-370	2927	6	partners	partner	NOUN
ftr-370	2927	7	of	of	ADP
ftr-370	2927	8	ernst	ernst	PROPN
ftr-370	2927	9	&	&	CCONJ
ftr-370	2927	10	young	young	ADJ
ftr-370	2927	11	–	–	PUNCT
ftr-370	2927	12	all	all	DET
ftr-370	2927	13	members	member	NOUN
ftr-370	2927	14	of	of	ADP
ftr-370	2927	15	its	its	PRON
ftr-370	2927	16	viper	viper	NOUN
ftr-370	2927	17	[	[	X
ftr-370	2927	18	value	value	NOUN
ftr-370	2927	19	ideas	idea	NOUN
ftr-370	2927	20	produce	produce	VERB
ftr-370	2927	21	extraordinary	extraordinary	ADJ
ftr-370	2927	22	results	result	NOUN
ftr-370	2927	23	]	]	PUNCT
ftr-370	2927	24	group	group	NOUN
ftr-370	2927	25	–	–	PUNCT
ftr-370	2927	26	were	be	AUX
ftr-370	2927	27	indicted	indict	VERB
ftr-370	2927	28	on	on	ADP
ftr-370	2927	29	5/30/07	5/30/07	NUM
ftr-370	2927	30	in	in	ADP
ftr-370	2927	31	the	the	DET
ftr-370	2927	32	southern	southern	ADJ
ftr-370	2927	33	district	district	NOUN
ftr-370	2927	34	of	of	ADP
ftr-370	2927	35	new	new	PROPN
ftr-370	2927	36	york	york	PROPN
ftr-370	2927	37	for	for	ADP
ftr-370	2927	38	crimes	crime	NOUN
ftr-370	2927	39	relating	relate	VERB
ftr-370	2927	40	to	to	ADP
ftr-370	2927	41	tax	tax	NOUN
ftr-370	2927	42	shelters	shelter	NOUN
ftr-370	2927	43	promoted	promote	VERB
ftr-370	2927	44	by	by	ADP
ftr-370	2927	45	e&y	e&y	PROPN
ftr-370	2927	46	.	.	PUNCT
ftr-370	2928	1	the	the	DET
ftr-370	2928	2	shelters	shelter	NOUN
ftr-370	2928	3	included	include	VERB
ftr-370	2928	4	cds	cd	NOUN
ftr-370	2928	5	(	(	PUNCT
ftr-370	2928	6	“	"	PUNCT
ftr-370	2928	7	contingent	contingent	ADJ
ftr-370	2928	8	deferred	deferred	ADJ
ftr-370	2928	9	swap	swap	NOUN
ftr-370	2928	10	”	"	PUNCT
ftr-370	2928	11	)	)	PUNCT
ftr-370	2928	12	;	;	PUNCT
ftr-370	2928	13	cobra	cobra	NOUN
ftr-370	2928	14	(	(	PUNCT
ftr-370	2928	15	“	"	PUNCT
ftr-370	2928	16	currency	currency	NOUN
ftr-370	2928	17	options	option	NOUN
ftr-370	2928	18	bring	bring	VERB
ftr-370	2928	19	reward	reward	NOUN
ftr-370	2928	20	alternatives	alternative	NOUN
ftr-370	2928	21	”	"	PUNCT
ftr-370	2928	22	)	)	PUNCT
ftr-370	2928	23	;	;	PUNCT
ftr-370	2928	24	cds	cd	NOUN
ftr-370	2928	25	add	add	VERB
ftr-370	2928	26	-	-	PUNCT
ftr-370	2928	27	on	on	ADP
ftr-370	2928	28	;	;	PUNCT
ftr-370	2928	29	and	and	CCONJ
ftr-370	2928	30	pico	pico	NOUN
ftr-370	2928	31	(	(	PUNCT
ftr-370	2928	32	“	"	PUNCT
ftr-370	2928	33	personal	personal	ADJ
ftr-370	2928	34	investment	investment	NOUN
ftr-370	2928	35	corporation	corporation	NOUN
ftr-370	2928	36	”	"	PUNCT
ftr-370	2928	37	)	)	PUNCT
ftr-370	2928	38	.	.	PUNCT
ftr-370	2929	1	2007	2007	NUM
ftr-370	2929	2	tnt	tnt	PROPN
ftr-370	2929	3	105	105	NUM
ftr-370	2929	4	-	-	SYM
ftr-370	2929	5	1	1	NUM
ftr-370	2929	6	(	(	PUNCT
ftr-370	2929	7	5/31/07	5/31/07	NUM
ftr-370	2929	8	)	)	PUNCT
ftr-370	2929	9	.	.	PUNCT
ftr-370	2930	1	a.	a.	NOUN
ftr-370	2930	2	more	more	ADJ
ftr-370	2930	3	defendants	defendant	NOUN
ftr-370	2930	4	.	.	PUNCT
ftr-370	2931	1	2008	2008	NUM
ftr-370	2931	2	tnt	tnt	NOUN
ftr-370	2931	3	35	35	NUM
ftr-370	2931	4	-	-	SYM
ftr-370	2931	5	23	23	NUM
ftr-370	2931	6	(	(	PUNCT
ftr-370	2931	7	2/21/08	2/21/08	NUM
ftr-370	2931	8	)	)	PUNCT
ftr-370	2931	9	.	.	PUNCT
ftr-370	2932	1	the	the	DET
ftr-370	2932	2	indictment	indictment	NOUN
ftr-370	2932	3	was	be	AUX
ftr-370	2932	4	expanded	expand	VERB
ftr-370	2932	5	to	to	PART
ftr-370	2932	6	add	add	VERB
ftr-370	2932	7	david	david	PROPN
ftr-370	2932	8	l.	l.	PROPN
ftr-370	2932	9	smith	smith	PROPN
ftr-370	2932	10	,	,	PUNCT
ftr-370	2932	11	private	private	ADJ
ftr-370	2932	12	capital	capital	NOUN
ftr-370	2932	13	management	management	NOUN
ftr-370	2932	14	,	,	PUNCT
ftr-370	2932	15	and	and	CCONJ
ftr-370	2932	16	charles	charles	PROPN
ftr-370	2932	17	bolton	bolton	PROPN
ftr-370	2932	18	to	to	ADP
ftr-370	2932	19	the	the	DET
ftr-370	2932	20	list	list	NOUN
ftr-370	2932	21	of	of	ADP
ftr-370	2932	22	alleged	allege	VERB
ftr-370	2932	23	co	co	NOUN
ftr-370	2932	24	-	-	NOUN
ftr-370	2932	25	conspirators	conspirator	NOUN
ftr-370	2932	26	.	.	PUNCT
ftr-370	2933	1	smith	smith	PROPN
ftr-370	2933	2	is	be	AUX
ftr-370	2933	3	alleged	allege	VERB
ftr-370	2933	4	to	to	PART
ftr-370	2933	5	have	have	AUX
ftr-370	2933	6	introduced	introduce	VERB
ftr-370	2933	7	the	the	DET
ftr-370	2933	8	cds	cd	NOUN
ftr-370	2933	9	strategy	strategy	NOUN
ftr-370	2933	10	to	to	ADP
ftr-370	2933	11	e&y	e&y	PROPN
ftr-370	2933	12	and	and	CCONJ
ftr-370	2933	13	is	be	AUX
ftr-370	2933	14	further	far	ADV
ftr-370	2933	15	alleged	allege	VERB
ftr-370	2933	16	to	to	PART
ftr-370	2933	17	have	have	AUX
ftr-370	2933	18	licensed	license	VERB
ftr-370	2933	19	the	the	DET
ftr-370	2933	20	cds	cds	PROPN
ftr-370	2933	21	transactions	transaction	NOUN
ftr-370	2933	22	to	to	ADP
ftr-370	2933	23	bolton	bolton	PROPN
ftr-370	2933	24	and	and	CCONJ
ftr-370	2933	25	a	a	DET
ftr-370	2933	26	group	group	NOUN
ftr-370	2933	27	of	of	ADP
ftr-370	2933	28	bolton	bolton	PROPN
ftr-370	2933	29	companies	company	NOUN
ftr-370	2933	30	who	who	PRON
ftr-370	2933	31	implemented	implement	VERB
ftr-370	2933	32	the	the	DET
ftr-370	2933	33	transactions	transaction	NOUN
ftr-370	2933	34	.	.	PUNCT
ftr-370	2934	1	2	2	X
ftr-370	2934	2	.	.	X
ftr-370	2934	3	liechtenstein	liechtenstein	PROPN
ftr-370	2934	4	!	!	PUNCT
ftr-370	2934	5	ir-2008	ir-2008	PROPN
ftr-370	2934	6	-	-	PUNCT
ftr-370	2934	7	26	26	NUM
ftr-370	2934	8	(	(	PUNCT
ftr-370	2934	9	2/26/08	2/26/08	NUM
ftr-370	2934	10	)	)	PUNCT
ftr-370	2934	11	.	.	PUNCT
ftr-370	2935	1	the	the	DET
ftr-370	2935	2	irs	irs	PROPN
ftr-370	2935	3	announced	announce	VERB
ftr-370	2935	4	that	that	SCONJ
ftr-370	2935	5	it	it	PRON
ftr-370	2935	6	is	be	AUX
ftr-370	2935	7	initiating	initiate	VERB
ftr-370	2935	8	enforcement	enforcement	NOUN
ftr-370	2935	9	action	action	NOUN
ftr-370	2935	10	involving	involve	VERB
ftr-370	2935	11	more	more	ADJ
ftr-370	2935	12	than	than	ADP
ftr-370	2935	13	100	100	NUM
ftr-370	2935	14	u.s	u.s	PROPN
ftr-370	2935	15	.	.	PROPN
ftr-370	2935	16	taxpayers	taxpayer	NOUN
ftr-370	2935	17	in	in	ADP
ftr-370	2935	18	connection	connection	NOUN
ftr-370	2935	19	with	with	ADP
ftr-370	2935	20	accounts	account	NOUN
ftr-370	2935	21	in	in	ADP
ftr-370	2935	22	liechtenstein	liechtenstein	PROPN
ftr-370	2935	23	.	.	PUNCT
ftr-370	2936	1	according	accord	VERB
ftr-370	2936	2	to	to	ADP
ftr-370	2936	3	a	a	DET
ftr-370	2936	4	story	story	NOUN
ftr-370	2936	5	in	in	ADP
ftr-370	2936	6	the	the	DET
ftr-370	2936	7	2/19/08	2/19/08	NUM
ftr-370	2936	8	wall	wall	PROPN
ftr-370	2936	9	street	street	PROPN
ftr-370	2936	10	journal	journal	PROPN
ftr-370	2936	11	,	,	PUNCT
ftr-370	2936	12	(	(	PUNCT
ftr-370	2936	13	a	a	X
ftr-370	2936	14	)	)	PUNCT
ftr-370	2936	15	heinrich	heinrich	NOUN
ftr-370	2936	16	kieber	kieber	PROPN
ftr-370	2936	17	,	,	PUNCT
ftr-370	2936	18	a	a	DET
ftr-370	2936	19	former	former	ADJ
ftr-370	2936	20	employee	employee	NOUN
ftr-370	2936	21	of	of	ADP
ftr-370	2936	22	liechtenstein	liechtenstein	PROPN
ftr-370	2936	23	’s	’s	PART
ftr-370	2936	24	largest	large	ADJ
ftr-370	2936	25	bank	bank	NOUN
ftr-370	2936	26	,	,	PUNCT
ftr-370	2936	27	lgt	lgt	PROPN
ftr-370	2936	28	group	group	NOUN
ftr-370	2936	29	,	,	PUNCT
ftr-370	2936	30	has	have	AUX
ftr-370	2936	31	offered	offer	VERB
ftr-370	2936	32	confidential	confidential	ADJ
ftr-370	2936	33	client	client	NOUN
ftr-370	2936	34	data	datum	NOUN
ftr-370	2936	35	to	to	ADP
ftr-370	2936	36	tax	tax	NOUN
ftr-370	2936	37	authorities	authority	NOUN
ftr-370	2936	38	on	on	ADP
ftr-370	2936	39	several	several	ADJ
ftr-370	2936	40	continents	continent	NOUN
ftr-370	2936	41	over	over	ADP
ftr-370	2936	42	the	the	DET
ftr-370	2936	43	past	past	ADJ
ftr-370	2936	44	18	18	NUM
ftr-370	2936	45	months	month	NOUN
ftr-370	2936	46	,	,	PUNCT
ftr-370	2936	47	and	and	CCONJ
ftr-370	2936	48	(	(	PUNCT
ftr-370	2936	49	b	b	X
ftr-370	2936	50	)	)	PUNCT
ftr-370	2936	51	the	the	DET
ftr-370	2936	52	german	german	ADJ
ftr-370	2936	53	government	government	NOUN
ftr-370	2936	54	paid	pay	VERB
ftr-370	2936	55	roughly	roughly	ADV
ftr-370	2936	56	€	€	SYM
ftr-370	2936	57	4.2	4.2	NUM
ftr-370	2936	58	million	million	NUM
ftr-370	2936	59	(	(	PUNCT
ftr-370	2936	60	$	$	SYM
ftr-370	2936	61	6.4	6.4	NUM
ftr-370	2936	62	million	million	NUM
ftr-370	2936	63	)	)	PUNCT
ftr-370	2936	64	to	to	ADP
ftr-370	2936	65	an	an	DET
ftr-370	2936	66	unnamed	unnamed	ADJ
ftr-370	2936	67	individual	individual	NOUN
ftr-370	2936	68	for	for	ADP
ftr-370	2936	69	the	the	DET
ftr-370	2936	70	same	same	ADJ
ftr-370	2936	71	type	type	NOUN
ftr-370	2936	72	of	of	ADP
ftr-370	2936	73	information	information	NOUN
ftr-370	2936	74	.	.	PUNCT
ftr-370	2937	1	3	3	X
ftr-370	2937	2	.	.	X
ftr-370	2937	3	the	the	DET
ftr-370	2937	4	court	court	NOUN
ftr-370	2937	5	of	of	ADP
ftr-370	2937	6	federal	federal	ADJ
ftr-370	2937	7	claims	claim	NOUN
ftr-370	2937	8	is	be	AUX
ftr-370	2937	9	n’t	not	PART
ftr-370	2937	10	particularly	particularly	ADV
ftr-370	2937	11	fussy	fussy	ADJ
ftr-370	2937	12	about	about	ADP
ftr-370	2937	13	who	who	PRON
ftr-370	2937	14	the	the	DET
ftr-370	2937	15	taxpayer	taxpayer	NOUN
ftr-370	2937	16	relies	rely	VERB
ftr-370	2937	17	on	on	ADP
ftr-370	2937	18	for	for	ADP
ftr-370	2937	19	bad	bad	ADJ
ftr-370	2937	20	tax	tax	NOUN
ftr-370	2937	21	advice	advice	NOUN
ftr-370	2937	22	.	.	PUNCT
ftr-370	2938	1	allison	allison	PROPN
ftr-370	2938	2	v.	v.	PROPN
ftr-370	2938	3	united	united	PROPN
ftr-370	2938	4	states	states	PROPN
ftr-370	2938	5	,	,	PUNCT
ftr-370	2938	6	80	80	NUM
ftr-370	2938	7	fed	feed	VERB
ftr-370	2938	8	.	.	PUNCT
ftr-370	2939	1	cl	cl	NOUN
ftr-370	2939	2	.	.	PUNCT
ftr-370	2940	1	568	568	NUM
ftr-370	2940	2	(	(	PUNCT
ftr-370	2940	3	2/27/08	2/27/08	NUM
ftr-370	2940	4	)	)	PUNCT
ftr-370	2940	5	.	.	PUNCT
ftr-370	2941	1	in	in	ADP
ftr-370	2941	2	december	december	PROPN
ftr-370	2941	3	1982	1982	NUM
ftr-370	2941	4	the	the	DET
ftr-370	2941	5	taxpayers	taxpayer	NOUN
ftr-370	2941	6	invested	invest	VERB
ftr-370	2941	7	in	in	ADP
ftr-370	2941	8	a	a	DET
ftr-370	2941	9	limited	limited	ADJ
ftr-370	2941	10	partnership	partnership	NOUN
ftr-370	2941	11	to	to	PART
ftr-370	2941	12	place	place	VERB
ftr-370	2941	13	plastics	plastic	NOUN
ftr-370	2941	14	recycling	recycling	NOUN
ftr-370	2941	15	machines	machine	NOUN
ftr-370	2941	16	with	with	ADP
ftr-370	2941	17	businesses	business	NOUN
ftr-370	2941	18	generating	generate	VERB
ftr-370	2941	19	polystyrene	polystyrene	NOUN
ftr-370	2941	20	scrap	scrap	NOUN
ftr-370	2941	21	in	in	ADP
ftr-370	2941	22	order	order	NOUN
ftr-370	2941	23	to	to	PART
ftr-370	2941	24	recycle	recycle	VERB
ftr-370	2941	25	the	the	DET
ftr-370	2941	26	scrap	scrap	NOUN
ftr-370	2941	27	into	into	ADP
ftr-370	2941	28	a	a	DET
ftr-370	2941	29	reusable	reusable	ADJ
ftr-370	2941	30	form	form	NOUN
ftr-370	2941	31	of	of	ADP
ftr-370	2941	32	resin	resin	NOUN
ftr-370	2941	33	pellets	pellet	NOUN
ftr-370	2941	34	,	,	PUNCT
ftr-370	2941	35	for	for	ADP
ftr-370	2941	36	which	which	PRON
ftr-370	2941	37	they	they	PRON
ftr-370	2941	38	claimed	claim	VERB
ftr-370	2941	39	the	the	DET
ftr-370	2941	40	energy	energy	NOUN
ftr-370	2941	41	and	and	CCONJ
ftr-370	2941	42	investment	investment	NOUN
ftr-370	2941	43	tax	tax	NOUN
ftr-370	2941	44	credits	credit	NOUN
ftr-370	2941	45	.	.	PUNCT
ftr-370	2942	1	the	the	DET
ftr-370	2942	2	case	case	NOUN
ftr-370	2942	3	involved	involve	VERB
ftr-370	2942	4	investors	investor	NOUN
ftr-370	2942	5	in	in	ADP
ftr-370	2942	6	the	the	DET
ftr-370	2942	7	masters	master	NOUN
ftr-370	2942	8	plastic	plastic	ADJ
ftr-370	2942	9	recycling	recycling	NOUN
ftr-370	2942	10	tax	tax	NOUN
ftr-370	2942	11	shelters	shelter	NOUN
ftr-370	2942	12	,	,	PUNCT
ftr-370	2942	13	which	which	PRON
ftr-370	2942	14	were	be	AUX
ftr-370	2942	15	found	find	VERB
ftr-370	2942	16	not	not	PART
ftr-370	2942	17	to	to	PART
ftr-370	2942	18	have	have	VERB
ftr-370	2942	19	economic	economic	ADJ
ftr-370	2942	20	substance	substance	NOUN
ftr-370	2942	21	in	in	ADP
ftr-370	2942	22	the	the	DET
ftr-370	2942	23	test	test	NOUN
ftr-370	2942	24	case	case	NOUN
ftr-370	2942	25	,	,	PUNCT
ftr-370	2942	26	provizer	provizer	NOUN
ftr-370	2942	27	v.	v.	PROPN
ftr-370	2942	28	commissioner	commissioner	PROPN
ftr-370	2942	29	,	,	PUNCT
ftr-370	2942	30	t.c	t.c	PROPN
ftr-370	2942	31	.	.	PUNCT
ftr-370	2942	32	memo.1992	memo.1992	PROPN
ftr-370	2942	33	-	-	PUNCT
ftr-370	2942	34	177	177	NUM
ftr-370	2942	35	.	.	PUNCT
ftr-370	2943	1	this	this	DET
ftr-370	2943	2	case	case	NOUN
ftr-370	2943	3	decided	decide	VERB
ftr-370	2943	4	by	by	ADP
ftr-370	2943	5	the	the	DET
ftr-370	2943	6	court	court	NOUN
ftr-370	2943	7	of	of	ADP
ftr-370	2943	8	federal	federal	ADJ
ftr-370	2943	9	claims	claim	NOUN
ftr-370	2943	10	(	(	PUNCT
ftr-370	2943	11	judge	judge	NOUN
ftr-370	2943	12	wolski	wolski	PROPN
ftr-370	2943	13	)	)	PUNCT
ftr-370	2943	14	related	relate	VERB
ftr-370	2943	15	solely	solely	ADV
ftr-370	2943	16	to	to	ADP
ftr-370	2943	17	negligence	negligence	NOUN
ftr-370	2943	18	penalties	penalty	NOUN
ftr-370	2943	19	imposed	impose	VERB
ftr-370	2943	20	by	by	ADP
ftr-370	2943	21	the	the	DET
ftr-370	2943	22	irs	irs	PROPN
ftr-370	2943	23	under	under	ADP
ftr-370	2943	24	former	former	ADJ
ftr-370	2943	25	§	§	PROPN
ftr-370	2943	26	6653(a	6653(a	NOUN
ftr-370	2943	27	)	)	PUNCT
ftr-370	2943	28	.	.	PUNCT
ftr-370	2944	1	when	when	SCONJ
ftr-370	2944	2	the	the	DET
ftr-370	2944	3	issue	issue	NOUN
ftr-370	2944	4	is	be	AUX
ftr-370	2944	5	whether	whether	SCONJ
ftr-370	2944	6	a	a	DET
ftr-370	2944	7	taxpayer	taxpayer	NOUN
ftr-370	2944	8	was	be	AUX
ftr-370	2944	9	negligent	negligent	ADJ
ftr-370	2944	10	in	in	ADP
ftr-370	2944	11	claiming	claim	VERB
ftr-370	2944	12	deductions	deduction	NOUN
ftr-370	2944	13	from	from	ADP
ftr-370	2944	14	a	a	DET
ftr-370	2944	15	tax	tax	NOUN
ftr-370	2944	16	shelter	shelter	NOUN
ftr-370	2944	17	that	that	PRON
ftr-370	2944	18	are	be	AUX
ftr-370	2944	19	ultimately	ultimately	ADV
ftr-370	2944	20	disallowed	disallow	VERB
ftr-370	2944	21	for	for	ADP
ftr-370	2944	22	lack	lack	NOUN
ftr-370	2944	23	of	of	ADP
ftr-370	2944	24	economic	economic	ADJ
ftr-370	2944	25	substance	substance	NOUN
ftr-370	2944	26	,	,	PUNCT
ftr-370	2944	27	reliance	reliance	NOUN
ftr-370	2944	28	on	on	ADP
ftr-370	2944	29	the	the	DET
ftr-370	2944	30	advice	advice	NOUN
ftr-370	2944	31	of	of	ADP
ftr-370	2944	32	a	a	DET
ftr-370	2944	33	professional	professional	ADJ
ftr-370	2944	34	investment	investment	NOUN
ftr-370	2944	35	adviser	adviser	NOUN
ftr-370	2944	36	,	,	PUNCT
ftr-370	2944	37	who	who	PRON
ftr-370	2944	38	is	be	AUX
ftr-370	2944	39	neither	neither	CCONJ
ftr-370	2944	40	a	a	DET
ftr-370	2944	41	lawyer	lawyer	NOUN
ftr-370	2944	42	nor	nor	CCONJ
ftr-370	2944	43	accountant	accountant	NOUN
ftr-370	2944	44	that	that	PRON
ftr-370	2944	45	an	an	DET
ftr-370	2944	46	investment	investment	NOUN
ftr-370	2944	47	can	can	AUX
ftr-370	2944	48	be	be	AUX
ftr-370	2944	49	expected	expect	VERB
ftr-370	2944	50	to	to	PART
ftr-370	2944	51	be	be	AUX
ftr-370	2944	52	410	410	NUM
ftr-370	2944	53	florida	florida	PROPN
ftr-370	2944	54	tax	tax	NOUN
ftr-370	2944	55	review	review	NOUN
ftr-370	2944	56	[	[	X
ftr-370	2944	57	vol	vol	NOUN
ftr-370	2944	58	.	.	PUNCT
ftr-370	2945	1	9	9	NUM
ftr-370	2945	2	:	:	PUNCT
ftr-370	2945	3	si	si	X
ftr-370	2945	4	profitable	profitable	ADJ
ftr-370	2945	5	,	,	PUNCT
ftr-370	2945	6	is	be	AUX
ftr-370	2945	7	reasonable	reasonable	ADJ
ftr-370	2945	8	,	,	PUNCT
ftr-370	2945	9	even	even	ADV
ftr-370	2945	10	if	if	SCONJ
ftr-370	2945	11	the	the	DET
ftr-370	2945	12	adviser	adviser	NOUN
ftr-370	2945	13	lacks	lack	VERB
ftr-370	2945	14	knowledge	knowledge	NOUN
ftr-370	2945	15	and	and	CCONJ
ftr-370	2945	16	experience	experience	NOUN
ftr-370	2945	17	in	in	ADP
ftr-370	2945	18	the	the	DET
ftr-370	2945	19	relevant	relevant	ADJ
ftr-370	2945	20	industry	industry	NOUN
ftr-370	2945	21	,	,	PUNCT
ftr-370	2945	22	if	if	SCONJ
ftr-370	2945	23	the	the	DET
ftr-370	2945	24	adviser	adviser	NOUN
ftr-370	2945	25	investigated	investigate	VERB
ftr-370	2945	26	the	the	DET
ftr-370	2945	27	investment	investment	NOUN
ftr-370	2945	28	in	in	ADP
ftr-370	2945	29	question	question	NOUN
ftr-370	2945	30	.	.	PUNCT
ftr-370	2946	1	4	4	X
ftr-370	2946	2	.	.	X
ftr-370	2946	3	the	the	DET
ftr-370	2946	4	kpmg	kpmg	PROPN
ftr-370	2946	5	deal	deal	PROPN
ftr-370	2946	6	:	:	PUNCT
ftr-370	2946	7	the	the	DET
ftr-370	2946	8	price	price	NOUN
ftr-370	2946	9	of	of	ADP
ftr-370	2946	10	settling	settling	NOUN
ftr-370	2946	11	goes	go	VERB
ftr-370	2946	12	up	up	ADP
ftr-370	2946	13	dramatically	dramatically	ADV
ftr-370	2946	14	.	.	PUNCT
ftr-370	2947	1	ir-2005	ir-2005	NOUN
ftr-370	2947	2	-	-	PUNCT
ftr-370	2947	3	83	83	NUM
ftr-370	2947	4	(	(	PUNCT
ftr-370	2947	5	8/29/05	8/29/05	NUM
ftr-370	2947	6	)	)	PUNCT
ftr-370	2947	7	.	.	PUNCT
ftr-370	2948	1	the	the	DET
ftr-370	2948	2	irs	irs	PROPN
ftr-370	2948	3	and	and	CCONJ
ftr-370	2948	4	the	the	DET
ftr-370	2948	5	justice	justice	PROPN
ftr-370	2948	6	department	department	PROPN
ftr-370	2948	7	announced	announce	VERB
ftr-370	2948	8	that	that	SCONJ
ftr-370	2948	9	kpmg	kpmg	PROPN
ftr-370	2948	10	llp	llp	PROPN
ftr-370	2948	11	has	have	AUX
ftr-370	2948	12	admitted	admit	VERB
ftr-370	2948	13	to	to	ADP
ftr-370	2948	14	criminal	criminal	ADJ
ftr-370	2948	15	wrongdoing	wrongdoing	NOUN
ftr-370	2948	16	and	and	CCONJ
ftr-370	2948	17	agreed	agree	VERB
ftr-370	2948	18	to	to	PART
ftr-370	2948	19	pay	pay	VERB
ftr-370	2948	20	$	$	SYM
ftr-370	2948	21	456	456	NUM
ftr-370	2948	22	million	million	NUM
ftr-370	2948	23	in	in	ADP
ftr-370	2948	24	fines	fine	NOUN
ftr-370	2948	25	,	,	PUNCT
ftr-370	2948	26	restitution	restitution	NOUN
ftr-370	2948	27	,	,	PUNCT
ftr-370	2948	28	and	and	CCONJ
ftr-370	2948	29	penalties	penalty	NOUN
ftr-370	2948	30	as	as	ADP
ftr-370	2948	31	part	part	NOUN
ftr-370	2948	32	of	of	ADP
ftr-370	2948	33	an	an	DET
ftr-370	2948	34	agreement	agreement	NOUN
ftr-370	2948	35	to	to	PART
ftr-370	2948	36	defer	defer	VERB
ftr-370	2948	37	prosecution	prosecution	NOUN
ftr-370	2948	38	of	of	ADP
ftr-370	2948	39	the	the	DET
ftr-370	2948	40	firm	firm	NOUN
ftr-370	2948	41	.	.	PUNCT
ftr-370	2949	1	nineteen	nineteen	NUM
ftr-370	2949	2	individuals	individual	NOUN
ftr-370	2949	3	,	,	PUNCT
ftr-370	2949	4	chiefly	chiefly	ADV
ftr-370	2949	5	former	former	ADJ
ftr-370	2949	6	kpmg	kpmg	PROPN
ftr-370	2949	7	partners	partner	NOUN
ftr-370	2949	8	including	include	VERB
ftr-370	2949	9	the	the	DET
ftr-370	2949	10	former	former	ADJ
ftr-370	2949	11	deputy	deputy	NOUN
ftr-370	2949	12	chairman	chairman	NOUN
ftr-370	2949	13	of	of	ADP
ftr-370	2949	14	the	the	DET
ftr-370	2949	15	firm	firm	NOUN
ftr-370	2949	16	[	[	X
ftr-370	2949	17	jeffrey	jeffrey	PROPN
ftr-370	2949	18	stein	stein	PROPN
ftr-370	2949	19	]	]	PUNCT
ftr-370	2949	20	,	,	PUNCT
ftr-370	2949	21	as	as	ADV
ftr-370	2949	22	well	well	ADV
ftr-370	2949	23	as	as	ADP
ftr-370	2949	24	a	a	DET
ftr-370	2949	25	new	new	PROPN
ftr-370	2949	26	york	york	PROPN
ftr-370	2949	27	lawyer	lawyer	NOUN
ftr-370	2949	28	[	[	X
ftr-370	2949	29	r.j	r.j	PROPN
ftr-370	2949	30	.	.	PROPN
ftr-370	2949	31	ruble	ruble	PROPN
ftr-370	2949	32	]	]	PUNCT
ftr-370	2949	33	were	be	AUX
ftr-370	2949	34	indicted	indict	VERB
ftr-370	2949	35	in	in	ADP
ftr-370	2949	36	the	the	DET
ftr-370	2949	37	southern	southern	ADJ
ftr-370	2949	38	district	district	NOUN
ftr-370	2949	39	of	of	ADP
ftr-370	2949	40	new	new	PROPN
ftr-370	2949	41	york	york	PROPN
ftr-370	2949	42	in	in	ADP
ftr-370	2949	43	relation	relation	NOUN
ftr-370	2949	44	to	to	ADP
ftr-370	2949	45	the	the	DET
ftr-370	2949	46	“	"	PUNCT
ftr-370	2949	47	multi	multi	ADJ
ftr-370	2949	48	-	-	ADJ
ftr-370	2949	49	billion	billion	NUM
ftr-370	2949	50	dollar	dollar	NOUN
ftr-370	2949	51	criminal	criminal	ADJ
ftr-370	2949	52	tax	tax	NOUN
ftr-370	2949	53	fraud	fraud	NOUN
ftr-370	2949	54	conspiracy	conspiracy	NOUN
ftr-370	2949	55	.	.	PUNCT
ftr-370	2949	56	”	"	PUNCT
ftr-370	2950	1	several	several	ADJ
ftr-370	2950	2	of	of	ADP
ftr-370	2950	3	those	those	PRON
ftr-370	2950	4	indicted	indict	VERB
ftr-370	2950	5	were	be	AUX
ftr-370	2950	6	partners	partner	NOUN
ftr-370	2950	7	in	in	ADP
ftr-370	2950	8	kpmg	kpmg	PROPN
ftr-370	2950	9	’s	’s	PART
ftr-370	2950	10	washington	washington	PROPN
ftr-370	2950	11	national	national	PROPN
ftr-370	2950	12	tax	tax	PROPN
ftr-370	2950	13	group	group	NOUN
ftr-370	2950	14	and	and	CCONJ
ftr-370	2950	15	several	several	ADJ
ftr-370	2950	16	of	of	ADP
ftr-370	2950	17	those	those	PRON
ftr-370	2950	18	indicted	indict	VERB
ftr-370	2950	19	were	be	AUX
ftr-370	2950	20	practice	practice	NOUN
ftr-370	2950	21	partners	partner	NOUN
ftr-370	2950	22	at	at	ADP
ftr-370	2950	23	kpmg	kpmg	PROPN
ftr-370	2950	24	.	.	PUNCT
ftr-370	2951	1	a.	a.	PROPN
ftr-370	2951	2	judge	judge	PROPN
ftr-370	2951	3	kaplan	kaplan	PROPN
ftr-370	2951	4	refuses	refuse	VERB
ftr-370	2951	5	to	to	PART
ftr-370	2951	6	find	find	VERB
ftr-370	2951	7	prosecutorial	prosecutorial	ADJ
ftr-370	2951	8	misconduct	misconduct	NOUN
ftr-370	2951	9	in	in	ADP
ftr-370	2951	10	the	the	DET
ftr-370	2951	11	deferred	defer	VERB
ftr-370	2951	12	prosecution	prosecution	NOUN
ftr-370	2951	13	agreement	agreement	NOUN
ftr-370	2951	14	.	.	PUNCT
ftr-370	2952	1	united	united	PROPN
ftr-370	2952	2	states	states	PROPN
ftr-370	2952	3	v.	v.	PROPN
ftr-370	2952	4	stein	stein	PROPN
ftr-370	2952	5	,	,	PUNCT
ftr-370	2952	6	428	428	NUM
ftr-370	2952	7	f.	f.	PROPN
ftr-370	2952	8	supp	supp	PROPN
ftr-370	2952	9	.	.	PUNCT
ftr-370	2953	1	2d	2d	NOUN
ftr-370	2953	2	138	138	NUM
ftr-370	2953	3	(	(	PUNCT
ftr-370	2953	4	s.d.n.y	s.d.n.y	PROPN
ftr-370	2953	5	.	.	PROPN
ftr-370	2953	6	4/4/06	4/4/06	NUM
ftr-370	2953	7	)	)	PUNCT
ftr-370	2953	8	.	.	PUNCT
ftr-370	2954	1	judge	judge	PROPN
ftr-370	2954	2	kaplan	kaplan	PROPN
ftr-370	2954	3	denied	deny	VERB
ftr-370	2954	4	a	a	DET
ftr-370	2954	5	motion	motion	NOUN
ftr-370	2954	6	to	to	PART
ftr-370	2954	7	dismiss	dismiss	VERB
ftr-370	2954	8	based	base	VERB
ftr-370	2954	9	upon	upon	SCONJ
ftr-370	2954	10	alleged	allege	VERB
ftr-370	2954	11	prosecutorial	prosecutorial	ADJ
ftr-370	2954	12	misconduct	misconduct	NOUN
ftr-370	2954	13	by	by	ADP
ftr-370	2954	14	reason	reason	NOUN
ftr-370	2954	15	of	of	ADP
ftr-370	2954	16	the	the	DET
ftr-370	2954	17	alleged	allege	VERB
ftr-370	2954	18	manipulation	manipulation	NOUN
ftr-370	2954	19	of	of	ADP
ftr-370	2954	20	kpmg	kpmg	PROPN
ftr-370	2954	21	in	in	ADP
ftr-370	2954	22	the	the	DET
ftr-370	2954	23	deferred	defer	VERB
ftr-370	2954	24	prosecution	prosecution	NOUN
ftr-370	2954	25	agreement	agreement	NOUN
ftr-370	2954	26	.	.	PUNCT
ftr-370	2955	1	this	this	DET
ftr-370	2955	2	dpa	dpa	NOUN
ftr-370	2955	3	required	require	VERB
ftr-370	2955	4	the	the	DET
ftr-370	2955	5	firm	firm	NOUN
ftr-370	2955	6	“	"	PUNCT
ftr-370	2955	7	upon	upon	SCONJ
ftr-370	2955	8	pain	pain	NOUN
ftr-370	2955	9	of	of	ADP
ftr-370	2955	10	corporate	corporate	ADJ
ftr-370	2955	11	death	death	NOUN
ftr-370	2955	12	,	,	PUNCT
ftr-370	2955	13	[	[	X
ftr-370	2955	14	to	to	PART
ftr-370	2955	15	]	]	PUNCT
ftr-370	2955	16	espouse	espouse	VERB
ftr-370	2955	17	a	a	DET
ftr-370	2955	18	governmentapproved	governmentapprove	VERB
ftr-370	2955	19	version	version	NOUN
ftr-370	2955	20	of	of	ADP
ftr-370	2955	21	[	[	X
ftr-370	2955	22	the	the	DET
ftr-370	2955	23	]	]	X
ftr-370	2955	24	facts	fact	NOUN
ftr-370	2955	25	.	.	PUNCT
ftr-370	2955	26	”	"	PUNCT
ftr-370	2956	1	judge	judge	PROPN
ftr-370	2956	2	kaplan	kaplan	PROPN
ftr-370	2956	3	based	base	VERB
ftr-370	2956	4	his	his	PRON
ftr-370	2956	5	decision	decision	NOUN
ftr-370	2956	6	on	on	ADP
ftr-370	2956	7	the	the	DET
ftr-370	2956	8	ethical	ethical	ADJ
ftr-370	2956	9	provision	provision	NOUN
ftr-370	2956	10	applicable	applicable	ADJ
ftr-370	2956	11	to	to	ADP
ftr-370	2956	12	all	all	DET
ftr-370	2956	13	attorneys	attorney	NOUN
ftr-370	2956	14	that	that	PRON
ftr-370	2956	15	prohibits	prohibit	VERB
ftr-370	2956	16	them	they	PRON
ftr-370	2956	17	from	from	ADP
ftr-370	2956	18	coercing	coerce	VERB
ftr-370	2956	19	witnesses	witness	NOUN
ftr-370	2956	20	to	to	PART
ftr-370	2956	21	give	give	VERB
ftr-370	2956	22	false	false	ADJ
ftr-370	2956	23	testimony	testimony	NOUN
ftr-370	2956	24	.	.	PUNCT
ftr-370	2957	1	he	he	PRON
ftr-370	2957	2	further	far	ADV
ftr-370	2957	3	held	hold	VERB
ftr-370	2957	4	that	that	SCONJ
ftr-370	2957	5	nothing	nothing	PRON
ftr-370	2957	6	in	in	ADP
ftr-370	2957	7	the	the	DET
ftr-370	2957	8	dpa	dpa	NOUN
ftr-370	2957	9	pressures	pressure	NOUN
ftr-370	2957	10	individual	individual	PROPN
ftr-370	2957	11	kpmg	kpmg	PROPN
ftr-370	2957	12	employees	employee	NOUN
ftr-370	2957	13	to	to	PART
ftr-370	2957	14	testify	testify	VERB
ftr-370	2957	15	in	in	ADP
ftr-370	2957	16	any	any	DET
ftr-370	2957	17	particular	particular	ADJ
ftr-370	2957	18	way	way	NOUN
ftr-370	2957	19	,	,	PUNCT
ftr-370	2957	20	but	but	CCONJ
ftr-370	2957	21	that	that	SCONJ
ftr-370	2957	22	the	the	DET
ftr-370	2957	23	dpa	dpa	NOUN
ftr-370	2957	24	merely	merely	ADV
ftr-370	2957	25	requires	require	VERB
ftr-370	2957	26	the	the	DET
ftr-370	2957	27	firm	firm	NOUN
ftr-370	2957	28	to	to	PART
ftr-370	2957	29	disavow	disavow	VERB
ftr-370	2957	30	any	any	DET
ftr-370	2957	31	assertion	assertion	NOUN
ftr-370	2957	32	by	by	ADP
ftr-370	2957	33	an	an	DET
ftr-370	2957	34	affiliated	affiliated	ADJ
ftr-370	2957	35	individual	individual	NOUN
ftr-370	2957	36	that	that	PRON
ftr-370	2957	37	is	be	AUX
ftr-370	2957	38	inconsistent	inconsistent	ADJ
ftr-370	2957	39	with	with	ADP
ftr-370	2957	40	the	the	DET
ftr-370	2957	41	dpa	dpa	PROPN
ftr-370	2957	42	’s	’s	PART
ftr-370	2957	43	statement	statement	NOUN
ftr-370	2957	44	of	of	ADP
ftr-370	2957	45	facts	fact	NOUN
ftr-370	2957	46	.	.	PUNCT
ftr-370	2958	1	b.	b.	PROPN
ftr-370	2958	2	in	in	ADP
ftr-370	2958	3	its	its	PRON
ftr-370	2958	4	post	post	ADJ
ftr-370	2958	5	-	-	ADJ
ftr-370	2958	6	enron	enron	ADJ
ftr-370	2958	7	war	war	NOUN
ftr-370	2958	8	against	against	ADP
ftr-370	2958	9	white	white	ADJ
ftr-370	2958	10	collar	collar	PROPN
ftr-370	2958	11	crime	crime	NOUN
ftr-370	2958	12	,	,	PUNCT
ftr-370	2958	13	the	the	DET
ftr-370	2958	14	justice	justice	PROPN
ftr-370	2958	15	department	department	PROPN
ftr-370	2958	16	’s	’s	PART
ftr-370	2958	17	notion	notion	NOUN
ftr-370	2958	18	that	that	SCONJ
ftr-370	2958	19	what	what	PRON
ftr-370	2958	20	is	be	AUX
ftr-370	2958	21	fair	fair	ADJ
ftr-370	2958	22	against	against	ADP
ftr-370	2958	23	organized	organize	VERB
ftr-370	2958	24	crime	crime	NOUN
ftr-370	2958	25	is	be	AUX
ftr-370	2958	26	also	also	ADV
ftr-370	2958	27	fair	fair	ADJ
ftr-370	2958	28	against	against	ADP
ftr-370	2958	29	white	white	ADJ
ftr-370	2958	30	collar	collar	PROPN
ftr-370	2958	31	crime	crime	NOUN
ftr-370	2958	32	receives	receive	VERB
ftr-370	2958	33	a	a	DET
ftr-370	2958	34	[	[	X
ftr-370	2958	35	temporary	temporary	ADJ
ftr-370	2958	36	?	?	PUNCT
ftr-370	2958	37	]	]	X
ftr-370	2958	38	setback	setback	NOUN
ftr-370	2958	39	.	.	PUNCT
ftr-370	2959	1	judge	judge	PROPN
ftr-370	2959	2	kaplan	kaplan	PROPN
ftr-370	2959	3	finds	find	VERB
ftr-370	2959	4	prosecutorial	prosecutorial	ADJ
ftr-370	2959	5	misconduct	misconduct	NOUN
ftr-370	2959	6	in	in	ADP
ftr-370	2959	7	the	the	DET
ftr-370	2959	8	use	use	NOUN
ftr-370	2959	9	of	of	ADP
ftr-370	2959	10	the	the	DET
ftr-370	2959	11	thompson	thompson	PROPN
ftr-370	2959	12	memorandum	memorandum	NOUN
ftr-370	2959	13	to	to	PART
ftr-370	2959	14	prevent	prevent	VERB
ftr-370	2959	15	kpmg	kpmg	PROPN
ftr-370	2959	16	from	from	ADP
ftr-370	2959	17	continuing	continue	VERB
ftr-370	2959	18	its	its	PRON
ftr-370	2959	19	customary	customary	ADJ
ftr-370	2959	20	practice	practice	NOUN
ftr-370	2959	21	of	of	ADP
ftr-370	2959	22	paying	pay	VERB
ftr-370	2959	23	attorney	attorney	NOUN
ftr-370	2959	24	’s	’s	PART
ftr-370	2959	25	fees	fee	NOUN
ftr-370	2959	26	for	for	ADP
ftr-370	2959	27	individuals	individual	NOUN
ftr-370	2959	28	caught	catch	VERB
ftr-370	2959	29	up	up	ADP
ftr-370	2959	30	in	in	ADP
ftr-370	2959	31	controversy	controversy	NOUN
ftr-370	2959	32	by	by	ADP
ftr-370	2959	33	reason	reason	NOUN
ftr-370	2959	34	of	of	ADP
ftr-370	2959	35	their	their	PRON
ftr-370	2959	36	affiliation	affiliation	NOUN
ftr-370	2959	37	with	with	ADP
ftr-370	2959	38	the	the	DET
ftr-370	2959	39	firm	firm	NOUN
ftr-370	2959	40	.	.	PUNCT
ftr-370	2960	1	united	united	PROPN
ftr-370	2960	2	states	states	PROPN
ftr-370	2960	3	v.	v.	PROPN
ftr-370	2960	4	stein	stein	PROPN
ftr-370	2960	5	,	,	PUNCT
ftr-370	2960	6	435	435	NUM
ftr-370	2960	7	f.	f.	PROPN
ftr-370	2960	8	supp	supp	PROPN
ftr-370	2960	9	.	.	PUNCT
ftr-370	2961	1	2d	2d	NOUN
ftr-370	2961	2	330	330	NUM
ftr-370	2961	3	(	(	PUNCT
ftr-370	2961	4	s.d.n.y	s.d.n.y	PROPN
ftr-370	2961	5	.	.	NOUN
ftr-370	2961	6	6/26/06	6/26/06	NUM
ftr-370	2961	7	)	)	PUNCT
ftr-370	2961	8	,	,	PUNCT
ftr-370	2961	9	as	as	SCONJ
ftr-370	2961	10	amended	amend	VERB
ftr-370	2961	11	,	,	PUNCT
ftr-370	2961	12	7/14/06	7/14/06	NUM
ftr-370	2961	13	.	.	PUNCT
ftr-370	2962	1	the	the	DET
ftr-370	2962	2	court	court	NOUN
ftr-370	2962	3	held	hold	VERB
ftr-370	2962	4	that	that	SCONJ
ftr-370	2962	5	the	the	DET
ftr-370	2962	6	justice	justice	PROPN
ftr-370	2962	7	department	department	PROPN
ftr-370	2962	8	’s	’s	PART
ftr-370	2962	9	thompson	thompson	PROPN
ftr-370	2962	10	memorandum	memorandum	NOUN
ftr-370	2962	11	policy	policy	NOUN
ftr-370	2962	12	[	[	X
ftr-370	2962	13	continued	continue	VERB
ftr-370	2962	14	from	from	ADP
ftr-370	2962	15	the	the	DET
ftr-370	2962	16	holder	holder	NOUN
ftr-370	2962	17	memorandum	memorandum	NOUN
ftr-370	2962	18	]	]	PUNCT
ftr-370	2962	19	of	of	ADP
ftr-370	2962	20	basing	base	VERB
ftr-370	2962	21	a	a	DET
ftr-370	2962	22	determination	determination	NOUN
ftr-370	2962	23	of	of	ADP
ftr-370	2962	24	whether	whether	SCONJ
ftr-370	2962	25	a	a	DET
ftr-370	2962	26	firm	firm	NOUN
ftr-370	2962	27	is	be	AUX
ftr-370	2962	28	“	"	PUNCT
ftr-370	2962	29	cooperating	cooperate	VERB
ftr-370	2962	30	”	"	PUNCT
ftr-370	2962	31	with	with	ADP
ftr-370	2962	32	the	the	DET
ftr-370	2962	33	government	government	NOUN
ftr-370	2962	34	on	on	ADP
ftr-370	2962	35	its	its	PRON
ftr-370	2962	36	refusal	refusal	NOUN
ftr-370	2962	37	(	(	PUNCT
ftr-370	2962	38	unless	unless	SCONJ
ftr-370	2962	39	compelled	compel	VERB
ftr-370	2962	40	by	by	ADP
ftr-370	2962	41	law	law	NOUN
ftr-370	2962	42	)	)	PUNCT
ftr-370	2962	43	to	to	PART
ftr-370	2962	44	advance	advance	VERB
ftr-370	2962	45	legal	legal	ADJ
ftr-370	2962	46	fees	fee	NOUN
ftr-370	2962	47	for	for	ADP
ftr-370	2962	48	affiliated	affiliated	ADJ
ftr-370	2962	49	individuals	individual	NOUN
ftr-370	2962	50	unless	unless	SCONJ
ftr-370	2962	51	they	they	PRON
ftr-370	2962	52	in	in	ADP
ftr-370	2962	53	turn	turn	NOUN
ftr-370	2962	54	fully	fully	ADV
ftr-370	2962	55	cooperated	cooperate	VERB
ftr-370	2962	56	with	with	ADP
ftr-370	2962	57	the	the	DET
ftr-370	2962	58	government	government	NOUN
ftr-370	2962	59	,	,	PUNCT
ftr-370	2962	60	as	as	SCONJ
ftr-370	2962	61	it	it	PRON
ftr-370	2962	62	was	be	AUX
ftr-370	2962	63	applied	apply	VERB
ftr-370	2962	64	by	by	ADP
ftr-370	2962	65	the	the	DET
ftr-370	2962	66	prosecutors	prosecutor	NOUN
ftr-370	2962	67	in	in	ADP
ftr-370	2962	68	this	this	DET
ftr-370	2962	69	case	case	NOUN
ftr-370	2962	70	,	,	PUNCT
ftr-370	2962	71	was	be	AUX
ftr-370	2962	72	an	an	DET
ftr-370	2962	73	unconstitutional	unconstitutional	ADJ
ftr-370	2962	74	interference	interference	NOUN
ftr-370	2962	75	with	with	ADP
ftr-370	2962	76	defendants	defendant	NOUN
ftr-370	2962	77	’	'	PUNCT
ftr-370	2962	78	ability	ability	NOUN
ftr-370	2962	79	to	to	PART
ftr-370	2962	80	use	use	VERB
ftr-370	2962	81	resources	resource	NOUN
ftr-370	2962	82	that	that	PRON
ftr-370	2962	83	–	–	PUNCT
ftr-370	2962	84	absent	absent	ADJ
ftr-370	2962	85	the	the	DET
ftr-370	2962	86	government	government	NOUN
ftr-370	2962	87	’s	’s	PART
ftr-370	2962	88	misconduct	misconduct	NOUN
ftr-370	2962	89	–	–	PUNCT
ftr-370	2962	90	would	would	AUX
ftr-370	2962	91	be	be	AUX
ftr-370	2962	92	otherwise	otherwise	ADV
ftr-370	2962	93	available	available	ADJ
ftr-370	2962	94	to	to	ADP
ftr-370	2962	95	them	they	PRON
ftr-370	2962	96	for	for	ADP
ftr-370	2962	97	payment	payment	NOUN
ftr-370	2962	98	of	of	ADP
ftr-370	2962	99	attorneys	attorney	NOUN
ftr-370	2962	100	’	'	PUNCT
ftr-370	2962	101	fees	fee	NOUN
ftr-370	2962	102	.	.	PUNCT
ftr-370	2963	1	the	the	DET
ftr-370	2963	2	resources	resource	NOUN
ftr-370	2963	3	in	in	ADP
ftr-370	2963	4	question	question	NOUN
ftr-370	2963	5	were	be	AUX
ftr-370	2963	6	funds	fund	NOUN
ftr-370	2963	7	that	that	PRON
ftr-370	2963	8	would	would	AUX
ftr-370	2963	9	have	have	VERB
ftr-370	2963	10	2009	2009	NUM
ftr-370	2963	11	]	]	PUNCT
ftr-370	2963	12	recent	recent	ADJ
ftr-370	2963	13	developments	development	NOUN
ftr-370	2963	14	in	in	ADP
ftr-370	2963	15	federal	federal	ADJ
ftr-370	2963	16	income	income	NOUN
ftr-370	2963	17	taxation	taxation	NOUN
ftr-370	2963	18	411	411	NUM
ftr-370	2963	19	customarily	customarily	ADV
ftr-370	2963	20	been	be	AUX
ftr-370	2963	21	received	receive	VERB
ftr-370	2963	22	by	by	ADP
ftr-370	2963	23	these	these	DET
ftr-370	2963	24	defendants	defendant	NOUN
ftr-370	2963	25	from	from	ADP
ftr-370	2963	26	kpmg	kpmg	PROPN
ftr-370	2963	27	to	to	PART
ftr-370	2963	28	pay	pay	VERB
ftr-370	2963	29	their	their	PRON
ftr-370	2963	30	attorneys	attorney	NOUN
ftr-370	2963	31	.	.	PUNCT
ftr-370	2964	1	•	•	NUM
ftr-370	2964	2	judge	judge	PROPN
ftr-370	2964	3	kaplan	kaplan	PROPN
ftr-370	2964	4	suggested	suggest	VERB
ftr-370	2964	5	that	that	SCONJ
ftr-370	2964	6	the	the	DET
ftr-370	2964	7	constitutional	constitutional	ADJ
ftr-370	2964	8	violation	violation	NOUN
ftr-370	2964	9	could	could	AUX
ftr-370	2964	10	be	be	AUX
ftr-370	2964	11	rendered	render	VERB
ftr-370	2964	12	harmless	harmless	ADJ
ftr-370	2964	13	if	if	SCONJ
ftr-370	2964	14	the	the	DET
ftr-370	2964	15	defendants	defendant	NOUN
ftr-370	2964	16	could	could	AUX
ftr-370	2964	17	successfully	successfully	ADV
ftr-370	2964	18	force	force	VERB
ftr-370	2964	19	kpmg	kpmg	PROPN
ftr-370	2964	20	to	to	PART
ftr-370	2964	21	pay	pay	VERB
ftr-370	2964	22	their	their	PRON
ftr-370	2964	23	legal	legal	ADJ
ftr-370	2964	24	expenses	expense	NOUN
ftr-370	2964	25	,	,	PUNCT
ftr-370	2964	26	and	and	CCONJ
ftr-370	2964	27	sua	sua	PROPN
ftr-370	2964	28	sponte	sponte	PROPN
ftr-370	2964	29	instructed	instruct	VERB
ftr-370	2964	30	the	the	DET
ftr-370	2964	31	clerk	clerk	NOUN
ftr-370	2964	32	of	of	ADP
ftr-370	2964	33	the	the	DET
ftr-370	2964	34	district	district	NOUN
ftr-370	2964	35	court	court	NOUN
ftr-370	2964	36	to	to	PART
ftr-370	2964	37	open	open	VERB
ftr-370	2964	38	a	a	DET
ftr-370	2964	39	civil	civil	ADJ
ftr-370	2964	40	docket	docket	NOUN
ftr-370	2964	41	number	number	NOUN
ftr-370	2964	42	for	for	ADP
ftr-370	2964	43	an	an	DET
ftr-370	2964	44	expected	expect	VERB
ftr-370	2964	45	contract	contract	NOUN
ftr-370	2964	46	claim	claim	NOUN
ftr-370	2964	47	by	by	ADP
ftr-370	2964	48	the	the	DET
ftr-370	2964	49	defendants	defendant	NOUN
ftr-370	2964	50	against	against	ADP
ftr-370	2964	51	kpmg	kpmg	PROPN
ftr-370	2964	52	for	for	ADP
ftr-370	2964	53	payment	payment	NOUN
ftr-370	2964	54	of	of	ADP
ftr-370	2964	55	their	their	PRON
ftr-370	2964	56	defense	defense	NOUN
ftr-370	2964	57	costs	cost	NOUN
ftr-370	2964	58	.	.	PUNCT
ftr-370	2965	1	judge	judge	PROPN
ftr-370	2965	2	kaplan	kaplan	PROPN
ftr-370	2965	3	stated	state	VERB
ftr-370	2965	4	that	that	SCONJ
ftr-370	2965	5	the	the	DET
ftr-370	2965	6	court	court	NOUN
ftr-370	2965	7	would	would	AUX
ftr-370	2965	8	“	"	PUNCT
ftr-370	2965	9	entertain	entertain	VERB
ftr-370	2965	10	the	the	DET
ftr-370	2965	11	claims	claim	NOUN
ftr-370	2965	12	pursuant	pursuant	ADJ
ftr-370	2965	13	to	to	ADP
ftr-370	2965	14	its	its	PRON
ftr-370	2965	15	ancillary	ancillary	ADJ
ftr-370	2965	16	jurisdiction	jurisdiction	NOUN
ftr-370	2965	17	over	over	ADP
ftr-370	2965	18	this	this	DET
ftr-370	2965	19	case	case	NOUN
ftr-370	2965	20	.	.	PUNCT
ftr-370	2965	21	”	"	PUNCT
ftr-370	2966	1	the	the	DET
ftr-370	2966	2	defendants	defendant	NOUN
ftr-370	2966	3	subsequently	subsequently	ADV
ftr-370	2966	4	filed	file	VERB
ftr-370	2966	5	the	the	DET
ftr-370	2966	6	anticipated	anticipate	VERB
ftr-370	2966	7	complaints	complaint	NOUN
ftr-370	2966	8	against	against	ADP
ftr-370	2966	9	kpmg	kpmg	PROPN
ftr-370	2966	10	.	.	PUNCT
ftr-370	2967	1	•	•	PROPN
ftr-370	2967	2	judge	judge	PROPN
ftr-370	2967	3	kaplan	kaplan	PROPN
ftr-370	2967	4	subsequently	subsequently	ADV
ftr-370	2967	5	refused	refuse	VERB
ftr-370	2967	6	to	to	PART
ftr-370	2967	7	eliminate	eliminate	VERB
ftr-370	2967	8	from	from	ADP
ftr-370	2967	9	his	his	PRON
ftr-370	2967	10	opinion	opinion	NOUN
ftr-370	2967	11	a	a	DET
ftr-370	2967	12	statement	statement	NOUN
ftr-370	2967	13	that	that	SCONJ
ftr-370	2967	14	prosecutors	prosecutor	NOUN
ftr-370	2967	15	in	in	ADP
ftr-370	2967	16	the	the	DET
ftr-370	2967	17	case	case	NOUN
ftr-370	2967	18	were	be	AUX
ftr-370	2967	19	“	"	PUNCT
ftr-370	2967	20	economical	economical	ADJ
ftr-370	2967	21	with	with	ADP
ftr-370	2967	22	the	the	DET
ftr-370	2967	23	truth	truth	NOUN
ftr-370	2967	24	.	.	PUNCT
ftr-370	2967	25	”	"	PUNCT
ftr-370	2968	1	he	he	PRON
ftr-370	2968	2	also	also	ADV
ftr-370	2968	3	refused	refuse	VERB
ftr-370	2968	4	to	to	PART
ftr-370	2968	5	eliminate	eliminate	VERB
ftr-370	2968	6	from	from	ADP
ftr-370	2968	7	his	his	PRON
ftr-370	2968	8	opinion	opinion	NOUN
ftr-370	2968	9	the	the	DET
ftr-370	2968	10	names	name	NOUN
ftr-370	2968	11	of	of	ADP
ftr-370	2968	12	the	the	DET
ftr-370	2968	13	prosecutors	prosecutor	NOUN
ftr-370	2968	14	involved	involve	VERB
ftr-370	2968	15	.	.	PUNCT
ftr-370	2969	1	2006	2006	NUM
ftr-370	2969	2	tnt	tnt	NOUN
ftr-370	2969	3	130	130	NUM
ftr-370	2969	4	-	-	SYM
ftr-370	2969	5	10	10	NUM
ftr-370	2969	6	.	.	PUNCT
ftr-370	2970	1	c.	c.	PROPN
ftr-370	2970	2	judge	judge	PROPN
ftr-370	2970	3	kaplan	kaplan	PROPN
ftr-370	2970	4	indefinitely	indefinitely	ADV
ftr-370	2970	5	postponed	postpone	VERB
ftr-370	2970	6	the	the	DET
ftr-370	2970	7	federal	federal	ADJ
ftr-370	2970	8	criminal	criminal	ADJ
ftr-370	2970	9	trial	trial	NOUN
ftr-370	2970	10	against	against	ADP
ftr-370	2970	11	16	16	NUM
ftr-370	2970	12	former	former	ADJ
ftr-370	2970	13	kpmg	kpmg	PROPN
ftr-370	2970	14	employees	employee	NOUN
ftr-370	2970	15	,	,	PUNCT
ftr-370	2970	16	an	an	DET
ftr-370	2970	17	outside	outside	ADJ
ftr-370	2970	18	investment	investment	NOUN
ftr-370	2970	19	adviser	adviser	NOUN
ftr-370	2970	20	,	,	PUNCT
ftr-370	2970	21	and	and	CCONJ
ftr-370	2970	22	a	a	DET
ftr-370	2970	23	lawyer	lawyer	NOUN
ftr-370	2970	24	.	.	PUNCT
ftr-370	2971	1	united	united	PROPN
ftr-370	2971	2	states	states	PROPN
ftr-370	2971	3	v.	v.	PROPN
ftr-370	2971	4	stein	stein	PROPN
ftr-370	2971	5	,	,	PUNCT
ftr-370	2971	6	461	461	NUM
ftr-370	2971	7	f.	f.	PROPN
ftr-370	2971	8	supp	supp	PROPN
ftr-370	2971	9	.	.	PUNCT
ftr-370	2972	1	2d	2d	PROPN
ftr-370	2972	2	201	201	NUM
ftr-370	2972	3	(	(	PUNCT
ftr-370	2972	4	s.d.n.y	s.d.n.y	PROPN
ftr-370	2972	5	.	.	PUNCT
ftr-370	2972	6	11/13/06	11/13/06	NUM
ftr-370	2972	7	)	)	PUNCT
ftr-370	2972	8	.	.	PUNCT
ftr-370	2973	1	judge	judge	PROPN
ftr-370	2973	2	kaplan	kaplan	PROPN
ftr-370	2973	3	reaffirmed	reaffirm	VERB
ftr-370	2973	4	his	his	PRON
ftr-370	2973	5	earlier	early	ADV
ftr-370	2973	6	holding	hold	VERB
ftr-370	2973	7	that	that	SCONJ
ftr-370	2973	8	ancillary	ancillary	ADJ
ftr-370	2973	9	jurisdiction	jurisdiction	NOUN
ftr-370	2973	10	existed	exist	VERB
ftr-370	2973	11	over	over	ADP
ftr-370	2973	12	the	the	DET
ftr-370	2973	13	contractual	contractual	ADJ
ftr-370	2973	14	fee	fee	NOUN
ftr-370	2973	15	dispute	dispute	NOUN
ftr-370	2973	16	between	between	ADP
ftr-370	2973	17	the	the	DET
ftr-370	2973	18	defendants	defendant	NOUN
ftr-370	2973	19	and	and	CCONJ
ftr-370	2973	20	kpmg	kpmg	PROPN
ftr-370	2973	21	.	.	PUNCT
ftr-370	2974	1	he	he	PRON
ftr-370	2974	2	rejected	reject	VERB
ftr-370	2974	3	kpmg	kpmg	PROPN
ftr-370	2974	4	’s	’s	PART
ftr-370	2974	5	argument	argument	NOUN
ftr-370	2974	6	that	that	SCONJ
ftr-370	2974	7	the	the	DET
ftr-370	2974	8	defendant	defendant	NOUN
ftr-370	2974	9	’s	’s	PART
ftr-370	2974	10	claims	claim	NOUN
ftr-370	2974	11	were	be	AUX
ftr-370	2974	12	foreclosed	foreclose	VERB
ftr-370	2974	13	by	by	ADP
ftr-370	2974	14	written	write	VERB
ftr-370	2974	15	agreements	agreement	NOUN
ftr-370	2974	16	,	,	PUNCT
ftr-370	2974	17	and	and	CCONJ
ftr-370	2974	18	found	find	VERB
ftr-370	2974	19	that	that	SCONJ
ftr-370	2974	20	enforcement	enforcement	NOUN
ftr-370	2974	21	of	of	ADP
ftr-370	2974	22	any	any	DET
ftr-370	2974	23	applicable	applicable	ADJ
ftr-370	2974	24	arbitration	arbitration	NOUN
ftr-370	2974	25	clause	clause	NOUN
ftr-370	2974	26	would	would	AUX
ftr-370	2974	27	be	be	AUX
ftr-370	2974	28	contrary	contrary	ADJ
ftr-370	2974	29	to	to	ADP
ftr-370	2974	30	public	public	ADJ
ftr-370	2974	31	policy	policy	NOUN
ftr-370	2974	32	,	,	PUNCT
ftr-370	2974	33	because	because	SCONJ
ftr-370	2974	34	it	it	PRON
ftr-370	2974	35	might	might	AUX
ftr-370	2974	36	interfere	interfere	VERB
ftr-370	2974	37	with	with	ADP
ftr-370	2974	38	the	the	DET
ftr-370	2974	39	ability	ability	NOUN
ftr-370	2974	40	to	to	PART
ftr-370	2974	41	ensure	ensure	VERB
ftr-370	2974	42	a	a	DET
ftr-370	2974	43	speedy	speedy	ADJ
ftr-370	2974	44	trial	trial	NOUN
ftr-370	2974	45	,	,	PUNCT
ftr-370	2974	46	could	could	AUX
ftr-370	2974	47	lead	lead	VERB
ftr-370	2974	48	to	to	ADP
ftr-370	2974	49	a	a	DET
ftr-370	2974	50	dismissal	dismissal	NOUN
ftr-370	2974	51	of	of	ADP
ftr-370	2974	52	meritorious	meritorious	ADJ
ftr-370	2974	53	criminal	criminal	ADJ
ftr-370	2974	54	charges	charge	NOUN
ftr-370	2974	55	,	,	PUNCT
ftr-370	2974	56	would	would	AUX
ftr-370	2974	57	endanger	endanger	VERB
ftr-370	2974	58	the	the	DET
ftr-370	2974	59	defendants	defendant	NOUN
ftr-370	2974	60	’	'	PUNCT
ftr-370	2974	61	rights	right	NOUN
ftr-370	2974	62	to	to	ADP
ftr-370	2974	63	a	a	DET
ftr-370	2974	64	fair	fair	ADJ
ftr-370	2974	65	trial	trial	NOUN
ftr-370	2974	66	,	,	PUNCT
ftr-370	2974	67	and	and	CCONJ
ftr-370	2974	68	might	might	AUX
ftr-370	2974	69	impose	impose	VERB
ftr-370	2974	70	unnecessary	unnecessary	ADJ
ftr-370	2974	71	costs	cost	NOUN
ftr-370	2974	72	on	on	ADP
ftr-370	2974	73	taxpayers	taxpayer	NOUN
ftr-370	2974	74	if	if	SCONJ
ftr-370	2974	75	the	the	DET
ftr-370	2974	76	defendants	defendant	NOUN
ftr-370	2974	77	became	become	VERB
ftr-370	2974	78	indigent	indigent	ADJ
ftr-370	2974	79	.	.	PUNCT
ftr-370	2975	1	judge	judge	PROPN
ftr-370	2975	2	kaplan	kaplan	PROPN
ftr-370	2975	3	cited	cite	VERB
ftr-370	2975	4	fears	fear	NOUN
ftr-370	2975	5	that	that	SCONJ
ftr-370	2975	6	defendants	defendant	NOUN
ftr-370	2975	7	may	may	AUX
ftr-370	2975	8	be	be	AUX
ftr-370	2975	9	unable	unable	ADJ
ftr-370	2975	10	to	to	PART
ftr-370	2975	11	pay	pay	VERB
ftr-370	2975	12	their	their	PRON
ftr-370	2975	13	lawyers	lawyer	NOUN
ftr-370	2975	14	in	in	ADP
ftr-370	2975	15	further	far	ADV
ftr-370	2975	16	postponing	postpone	VERB
ftr-370	2975	17	the	the	DET
ftr-370	2975	18	trial	trial	NOUN
ftr-370	2975	19	.	.	PUNCT
ftr-370	2976	1	d.	d.	PROPN
ftr-370	2976	2	stein	stein	PROPN
ftr-370	2976	3	v.	v.	PROPN
ftr-370	2976	4	kpmg	kpmg	PROPN
ftr-370	2976	5	,	,	PUNCT
ftr-370	2976	6	llp	llp	PROPN
ftr-370	2976	7	,	,	PUNCT
ftr-370	2976	8	486	486	NUM
ftr-370	2976	9	f.3d	f.3d	NUM
ftr-370	2976	10	753	753	NUM
ftr-370	2976	11	(	(	PUNCT
ftr-370	2976	12	2d	2d	NUM
ftr-370	2976	13	cir	cir	NOUN
ftr-370	2976	14	.	.	PUNCT
ftr-370	2977	1	5/23/07	5/23/07	NUM
ftr-370	2977	2	)	)	PUNCT
ftr-370	2977	3	.	.	PUNCT
ftr-370	2978	1	the	the	DET
ftr-370	2978	2	second	second	ADJ
ftr-370	2978	3	circuit	circuit	NOUN
ftr-370	2978	4	vacated	vacate	VERB
ftr-370	2978	5	the	the	DET
ftr-370	2978	6	district	district	NOUN
ftr-370	2978	7	court	court	NOUN
ftr-370	2978	8	orders	order	NOUN
ftr-370	2978	9	in	in	ADP
ftr-370	2978	10	united	united	PROPN
ftr-370	2978	11	states	states	PROPN
ftr-370	2978	12	v.	v.	ADP
ftr-370	2978	13	stein	stein	PROPN
ftr-370	2978	14	to	to	ADP
ftr-370	2978	15	the	the	DET
ftr-370	2978	16	extent	extent	NOUN
ftr-370	2978	17	that	that	SCONJ
ftr-370	2978	18	they	they	PRON
ftr-370	2978	19	found	find	VERB
ftr-370	2978	20	jurisdiction	jurisdiction	NOUN
ftr-370	2978	21	over	over	ADP
ftr-370	2978	22	the	the	DET
ftr-370	2978	23	complaint	complaint	NOUN
ftr-370	2978	24	against	against	ADP
ftr-370	2978	25	kpmg	kpmg	PROPN
ftr-370	2978	26	and	and	CCONJ
ftr-370	2978	27	dismissed	dismiss	VERB
ftr-370	2978	28	the	the	DET
ftr-370	2978	29	defendants	defendant	NOUN
ftr-370	2978	30	’	'	PUNCT
ftr-370	2978	31	complaint	complaint	NOUN
ftr-370	2978	32	against	against	ADP
ftr-370	2978	33	kpmg	kpmg	PROPN
ftr-370	2978	34	.	.	PUNCT
ftr-370	2979	1	the	the	DET
ftr-370	2979	2	prejudice	prejudice	NOUN
ftr-370	2979	3	to	to	ADP
ftr-370	2979	4	kpmg	kpmg	PROPN
ftr-370	2979	5	in	in	ADP
ftr-370	2979	6	having	have	VERB
ftr-370	2979	7	these	these	DET
ftr-370	2979	8	claims	claim	NOUN
ftr-370	2979	9	resolved	resolve	VERB
ftr-370	2979	10	in	in	ADP
ftr-370	2979	11	a	a	DET
ftr-370	2979	12	proceeding	proceeding	NOUN
ftr-370	2979	13	ancillary	ancillary	NOUN
ftr-370	2979	14	to	to	ADP
ftr-370	2979	15	a	a	DET
ftr-370	2979	16	criminal	criminal	ADJ
ftr-370	2979	17	prosecution	prosecution	NOUN
ftr-370	2979	18	in	in	ADP
ftr-370	2979	19	the	the	DET
ftr-370	2979	20	southern	southern	ADJ
ftr-370	2979	21	district	district	NOUN
ftr-370	2979	22	of	of	ADP
ftr-370	2979	23	new	new	PROPN
ftr-370	2979	24	york	york	PROPN
ftr-370	2979	25	is	be	AUX
ftr-370	2979	26	clear	clear	ADJ
ftr-370	2979	27	.	.	PUNCT
ftr-370	2980	1	at	at	ADP
ftr-370	2980	2	stake	stake	NOUN
ftr-370	2980	3	are	be	AUX
ftr-370	2980	4	garden	garden	NOUN
ftr-370	2980	5	variety	variety	NOUN
ftr-370	2980	6	state	state	NOUN
ftr-370	2980	7	law	law	NOUN
ftr-370	2980	8	claims	claim	VERB
ftr-370	2980	9	,	,	PUNCT
ftr-370	2980	10	albeit	albeit	SCONJ
ftr-370	2980	11	for	for	ADP
ftr-370	2980	12	large	large	ADJ
ftr-370	2980	13	sums	sum	NOUN
ftr-370	2980	14	.	.	PUNCT
ftr-370	2981	1	kpmg	kpmg	PROPN
ftr-370	2981	2	believed	believe	VERB
ftr-370	2981	3	that	that	SCONJ
ftr-370	2981	4	contractual	contractual	ADJ
ftr-370	2981	5	disputes	dispute	NOUN
ftr-370	2981	6	between	between	ADP
ftr-370	2981	7	it	it	PRON
ftr-370	2981	8	and	and	CCONJ
ftr-370	2981	9	the	the	DET
ftr-370	2981	10	appellees	appellee	NOUN
ftr-370	2981	11	would	would	AUX
ftr-370	2981	12	be	be	AUX
ftr-370	2981	13	resolved	resolve	VERB
ftr-370	2981	14	by	by	ADP
ftr-370	2981	15	arbitration	arbitration	NOUN
ftr-370	2981	16	.	.	PUNCT
ftr-370	2982	1	instead	instead	ADV
ftr-370	2982	2	,	,	PUNCT
ftr-370	2982	3	kpmg	kpmg	PROPN
ftr-370	2982	4	is	be	AUX
ftr-370	2982	5	faced	face	VERB
ftr-370	2982	6	with	with	ADP
ftr-370	2982	7	a	a	DET
ftr-370	2982	8	federal	federal	ADJ
ftr-370	2982	9	trial	trial	NOUN
ftr-370	2982	10	of	of	ADP
ftr-370	2982	11	more	more	ADJ
ftr-370	2982	12	than	than	ADP
ftr-370	2982	13	a	a	DET
ftr-370	2982	14	dozen	dozen	NOUN
ftr-370	2982	15	individuals	individual	NOUN
ftr-370	2982	16	’	'	PUNCT
ftr-370	2982	17	multi	multi	ADJ
ftr-370	2982	18	-	-	ADJ
ftr-370	2982	19	million	million	NUM
ftr-370	2982	20	dollar	dollar	NOUN
ftr-370	2982	21	“	"	PUNCT
ftr-370	2982	22	implied	imply	VERB
ftr-370	2982	23	-	-	PUNCT
ftr-370	2982	24	in	in	ADP
ftr-370	2982	25	-	-	PUNCT
ftr-370	2982	26	fact	fact	NOUN
ftr-370	2982	27	”	"	PUNCT
ftr-370	2982	28	contract	contract	NOUN
ftr-370	2982	29	claims	claim	NOUN
ftr-370	2982	30	.	.	PUNCT
ftr-370	2983	1	moreover	moreover	ADV
ftr-370	2983	2	,	,	PUNCT
ftr-370	2983	3	because	because	SCONJ
ftr-370	2983	4	such	such	DET
ftr-370	2983	5	a	a	DET
ftr-370	2983	6	412	412	NUM
ftr-370	2983	7	florida	florida	PROPN
ftr-370	2983	8	tax	tax	NOUN
ftr-370	2983	9	review	review	NOUN
ftr-370	2983	10	[	[	X
ftr-370	2983	11	vol	vol	NOUN
ftr-370	2983	12	.	.	PUNCT
ftr-370	2983	13	9	9	NUM
ftr-370	2983	14	:	:	PUNCT
ftr-370	2983	15	si	si	PROPN
ftr-370	2983	16	proceeding	proceeding	NOUN
ftr-370	2983	17	is	be	AUX
ftr-370	2983	18	governed	govern	VERB
ftr-370	2983	19	by	by	ADP
ftr-370	2983	20	no	no	DET
ftr-370	2983	21	express	express	ADJ
ftr-370	2983	22	statutory	statutory	ADJ
ftr-370	2983	23	authority	authority	NOUN
ftr-370	2983	24	,	,	PUNCT
ftr-370	2983	25	the	the	DET
ftr-370	2983	26	district	district	NOUN
ftr-370	2983	27	court	court	NOUN
ftr-370	2983	28	has	have	AUX
ftr-370	2983	29	indicated	indicate	VERB
ftr-370	2983	30	its	its	PRON
ftr-370	2983	31	intention	intention	NOUN
ftr-370	2983	32	to	to	PART
ftr-370	2983	33	apply	apply	VERB
ftr-370	2983	34	to	to	ADP
ftr-370	2983	35	this	this	PRON
ftr-370	2983	36	expedited	expedite	VERB
ftr-370	2983	37	undertaking	undertake	VERB
ftr-370	2983	38	an	an	DET
ftr-370	2983	39	ad	ad	NOUN
ftr-370	2983	40	hoc	hoc	X
ftr-370	2983	41	mix	mix	NOUN
ftr-370	2983	42	of	of	ADP
ftr-370	2983	43	the	the	DET
ftr-370	2983	44	criminal	criminal	ADJ
ftr-370	2983	45	and	and	CCONJ
ftr-370	2983	46	civil	civil	ADJ
ftr-370	2983	47	rules	rule	NOUN
ftr-370	2983	48	of	of	ADP
ftr-370	2983	49	procedure	procedure	NOUN
ftr-370	2983	50	determined	determine	VERB
ftr-370	2983	51	on	on	ADP
ftr-370	2983	52	the	the	DET
ftr-370	2983	53	fly	fly	NOUN
ftr-370	2983	54	,	,	PUNCT
ftr-370	2983	55	as	as	SCONJ
ftr-370	2983	56	it	it	PRON
ftr-370	2983	57	were	be	AUX
ftr-370	2983	58	.	.	PUNCT
ftr-370	2983	59	...	...	PUNCT
ftr-370	2984	1	first	first	ADV
ftr-370	2984	2	,	,	PUNCT
ftr-370	2984	3	“	"	PUNCT
ftr-370	2984	4	the	the	DET
ftr-370	2984	5	interrelationship	interrelationship	NOUN
ftr-370	2984	6	of	of	ADP
ftr-370	2984	7	the	the	DET
ftr-370	2984	8	factual	factual	ADJ
ftr-370	2984	9	issues	issue	NOUN
ftr-370	2984	10	underlying	underlie	VERB
ftr-370	2984	11	the	the	DET
ftr-370	2984	12	finding	finding	NOUN
ftr-370	2984	13	of	of	ADP
ftr-370	2984	14	constitutional	constitutional	ADJ
ftr-370	2984	15	violations	violation	NOUN
ftr-370	2984	16	and	and	CCONJ
ftr-370	2984	17	the	the	DET
ftr-370	2984	18	asserted	asserted	ADJ
ftr-370	2984	19	contract	contract	NOUN
ftr-370	2984	20	claims	claim	NOUN
ftr-370	2984	21	is	be	AUX
ftr-370	2984	22	marginal	marginal	ADJ
ftr-370	2984	23	.	.	PUNCT
ftr-370	2984	24	...	...	PUNCT
ftr-370	2985	1	second	second	ADJ
ftr-370	2985	2	,	,	PUNCT
ftr-370	2985	3	while	while	SCONJ
ftr-370	2985	4	the	the	DET
ftr-370	2985	5	ancillary	ancillary	ADJ
ftr-370	2985	6	proceeding	proceeding	NOUN
ftr-370	2985	7	is	be	AUX
ftr-370	2985	8	a	a	DET
ftr-370	2985	9	major	major	ADJ
ftr-370	2985	10	undertaking	undertaking	NOUN
ftr-370	2985	11	,	,	PUNCT
ftr-370	2985	12	its	its	PRON
ftr-370	2985	13	contribution	contribution	NOUN
ftr-370	2985	14	to	to	ADP
ftr-370	2985	15	the	the	DET
ftr-370	2985	16	efficient	efficient	ADJ
ftr-370	2985	17	conclusion	conclusion	NOUN
ftr-370	2985	18	of	of	ADP
ftr-370	2985	19	the	the	DET
ftr-370	2985	20	criminal	criminal	ADJ
ftr-370	2985	21	proceeding	proceeding	NOUN
ftr-370	2985	22	is	be	AUX
ftr-370	2985	23	entirely	entirely	ADV
ftr-370	2985	24	speculative	speculative	ADJ
ftr-370	2985	25	.	.	PUNCT
ftr-370	2985	26	...	...	PUNCT
ftr-370	2986	1	third	third	ADJ
ftr-370	2986	2	,	,	PUNCT
ftr-370	2986	3	even	even	ADV
ftr-370	2986	4	if	if	SCONJ
ftr-370	2986	5	there	there	PRON
ftr-370	2986	6	were	be	VERB
ftr-370	2986	7	constitutional	constitutional	ADJ
ftr-370	2986	8	violations	violation	NOUN
ftr-370	2986	9	and	and	CCONJ
ftr-370	2986	10	even	even	ADV
ftr-370	2986	11	if	if	SCONJ
ftr-370	2986	12	kmpg	kmpg	NOUN
ftr-370	2986	13	is	be	AUX
ftr-370	2986	14	contractually	contractually	ADV
ftr-370	2986	15	obligated	obligate	VERB
ftr-370	2986	16	to	to	PART
ftr-370	2986	17	advance	advance	VERB
ftr-370	2986	18	[	[	PRON
ftr-370	2986	19	defendants	defendant	NOUN
ftr-370	2986	20	’	'	PUNCT
ftr-370	2986	21	]	]	PUNCT
ftr-370	2986	22	attorneys	attorney	NOUN
ftr-370	2986	23	’	'	PUNCT
ftr-370	2986	24	fees	fee	NOUN
ftr-370	2986	25	and	and	CCONJ
ftr-370	2986	26	costs	cost	NOUN
ftr-370	2986	27	,	,	PUNCT
ftr-370	2986	28	creating	create	VERB
ftr-370	2986	29	an	an	DET
ftr-370	2986	30	ancillary	ancillary	ADJ
ftr-370	2986	31	proceeding	proceeding	NOUN
ftr-370	2986	32	to	to	PART
ftr-370	2986	33	enforce	enforce	VERB
ftr-370	2986	34	that	that	DET
ftr-370	2986	35	obligation	obligation	NOUN
ftr-370	2986	36	was	be	AUX
ftr-370	2986	37	not	not	PART
ftr-370	2986	38	the	the	DET
ftr-370	2986	39	proper	proper	ADJ
ftr-370	2986	40	remedy	remedy	NOUN
ftr-370	2986	41	.	.	PUNCT
ftr-370	2987	1	...	...	PUNCT
ftr-370	2987	2	finally	finally	ADV
ftr-370	2987	3	,	,	PUNCT
ftr-370	2987	4	on	on	ADP
ftr-370	2987	5	the	the	DET
ftr-370	2987	6	present	present	ADJ
ftr-370	2987	7	record	record	NOUN
ftr-370	2987	8	,	,	PUNCT
ftr-370	2987	9	a	a	DET
ftr-370	2987	10	proceeding	proceeding	NOUN
ftr-370	2987	11	ancillary	ancillary	NOUN
ftr-370	2987	12	to	to	ADP
ftr-370	2987	13	a	a	DET
ftr-370	2987	14	criminal	criminal	ADJ
ftr-370	2987	15	prosecution	prosecution	NOUN
ftr-370	2987	16	was	be	AUX
ftr-370	2987	17	not	not	PART
ftr-370	2987	18	necessary	necessary	ADJ
ftr-370	2987	19	either	either	CCONJ
ftr-370	2987	20	to	to	PART
ftr-370	2987	21	avoid	avoid	VERB
ftr-370	2987	22	perceived	perceive	VERB
ftr-370	2987	23	deficiencies	deficiency	NOUN
ftr-370	2987	24	in	in	ADP
ftr-370	2987	25	ordinary	ordinary	ADJ
ftr-370	2987	26	civil	civil	ADJ
ftr-370	2987	27	contract	contract	NOUN
ftr-370	2987	28	actions	action	NOUN
ftr-370	2987	29	to	to	PART
ftr-370	2987	30	enforce	enforce	VERB
ftr-370	2987	31	the	the	DET
ftr-370	2987	32	alleged	allege	VERB
ftr-370	2987	33	advancement	advancement	NOUN
ftr-370	2987	34	contracts	contract	NOUN
ftr-370	2987	35	or	or	CCONJ
ftr-370	2987	36	to	to	PART
ftr-370	2987	37	remove	remove	VERB
ftr-370	2987	38	some	some	DET
ftr-370	2987	39	barrier	barrier	NOUN
ftr-370	2987	40	to	to	ADP
ftr-370	2987	41	the	the	DET
ftr-370	2987	42	[	[	X
ftr-370	2987	43	defendants	defendant	NOUN
ftr-370	2987	44	’	'	PUNCT
ftr-370	2987	45	]	]	PUNCT
ftr-370	2988	1	bringing	bring	VERB
ftr-370	2988	2	of	of	ADP
ftr-370	2988	3	such	such	ADJ
ftr-370	2988	4	actions	action	NOUN
ftr-370	2988	5	.	.	PUNCT
ftr-370	2989	1	e.	e.	PROPN
ftr-370	2989	2	indictment	indictment	PROPN
ftr-370	2989	3	against	against	ADP
ftr-370	2989	4	13	13	NUM
ftr-370	2989	5	kpmg	kpmg	PROPN
ftr-370	2989	6	defendants	defendant	NOUN
ftr-370	2989	7	dismissed	dismiss	VERB
ftr-370	2989	8	because	because	SCONJ
ftr-370	2989	9	the	the	DET
ftr-370	2989	10	government	government	NOUN
ftr-370	2989	11	interfered	interfere	VERB
ftr-370	2989	12	with	with	ADP
ftr-370	2989	13	their	their	PRON
ftr-370	2989	14	sixth	sixth	ADJ
ftr-370	2989	15	amendment	amendment	NOUN
ftr-370	2989	16	right	right	NOUN
ftr-370	2989	17	to	to	PART
ftr-370	2989	18	secure	secure	VERB
ftr-370	2989	19	counsel	counsel	NOUN
ftr-370	2989	20	which	which	PRON
ftr-370	2989	21	would	would	AUX
ftr-370	2989	22	have	have	AUX
ftr-370	2989	23	been	be	AUX
ftr-370	2989	24	available	available	ADJ
ftr-370	2989	25	to	to	ADP
ftr-370	2989	26	them	they	PRON
ftr-370	2989	27	absent	absent	ADJ
ftr-370	2989	28	government	government	NOUN
ftr-370	2989	29	interference	interference	NOUN
ftr-370	2989	30	.	.	PUNCT
ftr-370	2990	1	united	united	PROPN
ftr-370	2990	2	states	states	PROPN
ftr-370	2990	3	v.	v.	PROPN
ftr-370	2990	4	stein	stein	PROPN
ftr-370	2990	5	,	,	PUNCT
ftr-370	2990	6	495	495	NUM
ftr-370	2990	7	f.	f.	PROPN
ftr-370	2990	8	supp	supp	PROPN
ftr-370	2990	9	.	.	PUNCT
ftr-370	2991	1	2d	2d	NOUN
ftr-370	2991	2	390	390	NUM
ftr-370	2991	3	(	(	PUNCT
ftr-370	2991	4	s.d.n.y	s.d.n.y	PROPN
ftr-370	2991	5	.	.	PROPN
ftr-370	2991	6	7/16/07	7/16/07	NUM
ftr-370	2991	7	)	)	PUNCT
ftr-370	2991	8	.	.	PUNCT
ftr-370	2992	1	judge	judge	PROPN
ftr-370	2992	2	kaplan	kaplan	PROPN
ftr-370	2992	3	dismissed	dismiss	VERB
ftr-370	2992	4	the	the	DET
ftr-370	2992	5	indictment	indictment	NOUN
ftr-370	2992	6	as	as	ADP
ftr-370	2992	7	to	to	ADP
ftr-370	2992	8	13	13	NUM
ftr-370	2992	9	of	of	ADP
ftr-370	2992	10	the	the	DET
ftr-370	2992	11	16	16	NUM
ftr-370	2992	12	defendants	defendant	NOUN
ftr-370	2992	13	who	who	PRON
ftr-370	2992	14	had	have	AUX
ftr-370	2992	15	been	be	AUX
ftr-370	2992	16	affiliated	affiliate	VERB
ftr-370	2992	17	with	with	ADP
ftr-370	2992	18	kpmg	kpmg	PROPN
ftr-370	2992	19	at	at	ADP
ftr-370	2992	20	the	the	DET
ftr-370	2992	21	time	time	NOUN
ftr-370	2992	22	of	of	ADP
ftr-370	2992	23	their	their	PRON
ftr-370	2992	24	alleged	allege	VERB
ftr-370	2992	25	conduct	conduct	NOUN
ftr-370	2992	26	because	because	SCONJ
ftr-370	2992	27	the	the	DET
ftr-370	2992	28	u.s	u.s	PROPN
ftr-370	2992	29	.	.	PROPN
ftr-370	2992	30	attorney	attorney	PROPN
ftr-370	2992	31	’s	’s	PART
ftr-370	2992	32	office	office	NOUN
ftr-370	2992	33	interfered	interfere	VERB
ftr-370	2992	34	with	with	ADP
ftr-370	2992	35	their	their	PRON
ftr-370	2992	36	ability	ability	NOUN
ftr-370	2992	37	to	to	PART
ftr-370	2992	38	receive	receive	VERB
ftr-370	2992	39	payment	payment	NOUN
ftr-370	2992	40	of	of	ADP
ftr-370	2992	41	their	their	PRON
ftr-370	2992	42	attorneys	attorney	NOUN
ftr-370	2992	43	’	'	PUNCT
ftr-370	2992	44	fees	fee	NOUN
ftr-370	2992	45	from	from	ADP
ftr-370	2992	46	kpmg	kpmg	PROPN
ftr-370	2992	47	.	.	PUNCT
ftr-370	2993	1	the	the	DET
ftr-370	2993	2	government	government	NOUN
ftr-370	2993	3	announced	announce	VERB
ftr-370	2993	4	its	its	PRON
ftr-370	2993	5	intention	intention	NOUN
ftr-370	2993	6	to	to	PART
ftr-370	2993	7	appeal	appeal	VERB
ftr-370	2993	8	the	the	DET
ftr-370	2993	9	dismissal	dismissal	NOUN
ftr-370	2993	10	of	of	ADP
ftr-370	2993	11	the	the	DET
ftr-370	2993	12	13	13	NUM
ftr-370	2993	13	defendants	defendant	NOUN
ftr-370	2993	14	,	,	PUNCT
ftr-370	2993	15	and	and	CCONJ
ftr-370	2993	16	judge	judge	PROPN
ftr-370	2993	17	kaplan	kaplan	PROPN
ftr-370	2993	18	indicated	indicate	VERB
ftr-370	2993	19	his	his	PRON
ftr-370	2993	20	intention	intention	NOUN
ftr-370	2993	21	to	to	PART
ftr-370	2993	22	proceed	proceed	VERB
ftr-370	2993	23	with	with	ADP
ftr-370	2993	24	the	the	DET
ftr-370	2993	25	trial	trial	NOUN
ftr-370	2993	26	of	of	ADP
ftr-370	2993	27	the	the	DET
ftr-370	2993	28	remaining	remain	VERB
ftr-370	2993	29	five	five	NUM
ftr-370	2993	30	defendants	defendant	NOUN
ftr-370	2993	31	in	in	ADP
ftr-370	2993	32	october	october	PROPN
ftr-370	2993	33	2007	2007	NUM
ftr-370	2993	34	.	.	PUNCT
ftr-370	2994	1	this	this	DET
ftr-370	2994	2	trial	trial	NOUN
ftr-370	2994	3	was	be	AUX
ftr-370	2994	4	postponed	postpone	VERB
ftr-370	2994	5	until	until	ADP
ftr-370	2994	6	2008	2008	NUM
ftr-370	2994	7	.	.	PUNCT
ftr-370	2995	1	f.	f.	PROPN
ftr-370	2995	2	judge	judge	PROPN
ftr-370	2995	3	kaplan	kaplan	PROPN
ftr-370	2995	4	’s	’s	PROPN
ftr-370	2995	5	dismissal	dismissal	NOUN
ftr-370	2995	6	of	of	ADP
ftr-370	2995	7	the	the	DET
ftr-370	2995	8	indictment	indictment	NOUN
ftr-370	2995	9	against	against	ADP
ftr-370	2995	10	13	13	NUM
ftr-370	2995	11	former	former	ADJ
ftr-370	2995	12	kpmg	kpmg	PROPN
ftr-370	2995	13	partners	partner	NOUN
ftr-370	2995	14	was	be	AUX
ftr-370	2995	15	affirmed	affirm	VERB
ftr-370	2995	16	by	by	ADP
ftr-370	2995	17	the	the	DET
ftr-370	2995	18	second	second	ADJ
ftr-370	2995	19	circuit	circuit	NOUN
ftr-370	2995	20	.	.	PUNCT
ftr-370	2996	1	united	united	PROPN
ftr-370	2996	2	states	states	PROPN
ftr-370	2996	3	v.	v.	PROPN
ftr-370	2996	4	stein	stein	PROPN
ftr-370	2996	5	,	,	PUNCT
ftr-370	2996	6	541	541	NUM
ftr-370	2996	7	f.3d	f.3d	NUM
ftr-370	2996	8	130	130	NUM
ftr-370	2996	9	,	,	PUNCT
ftr-370	2996	10	(	(	PUNCT
ftr-370	2996	11	2d	2d	NUM
ftr-370	2996	12	cir	cir	NOUN
ftr-370	2996	13	.	.	PUNCT
ftr-370	2997	1	8/28/08	8/28/08	NUM
ftr-370	2997	2	)	)	PUNCT
ftr-370	2997	3	.	.	PUNCT
ftr-370	2998	1	in	in	ADP
ftr-370	2998	2	a	a	DET
ftr-370	2998	3	resounding	resounding	ADJ
ftr-370	2998	4	opinion	opinion	NOUN
ftr-370	2998	5	,	,	PUNCT
ftr-370	2998	6	chief	chief	ADJ
ftr-370	2998	7	judge	judge	NOUN
ftr-370	2998	8	jacobs	jacobs	PROPN
ftr-370	2998	9	agreed	agree	VERB
ftr-370	2998	10	with	with	ADP
ftr-370	2998	11	judge	judge	PROPN
ftr-370	2998	12	kaplan	kaplan	PROPN
ftr-370	2998	13	’s	’s	PART
ftr-370	2998	14	analysis	analysis	NOUN
ftr-370	2998	15	that	that	SCONJ
ftr-370	2998	16	the	the	DET
ftr-370	2998	17	actions	action	NOUN
ftr-370	2998	18	taken	take	VERB
ftr-370	2998	19	by	by	ADP
ftr-370	2998	20	kpmg	kpmg	PROPN
ftr-370	2998	21	to	to	ADP
ftr-370	2998	22	“	"	PUNCT
ftr-370	2998	23	condition	condition	VERB
ftr-370	2998	24	[	[	PUNCT
ftr-370	2998	25	]	]	X
ftr-370	2998	26	,	,	PUNCT
ftr-370	2998	27	cap	cap	NOUN
ftr-370	2998	28	[	[	PUNCT
ftr-370	2998	29	]	]	PUNCT
ftr-370	2998	30	and	and	CCONJ
ftr-370	2998	31	ultimately	ultimately	ADV
ftr-370	2998	32	cease	cease	VERB
ftr-370	2998	33	[	[	PUNCT
ftr-370	2998	34	]	]	X
ftr-370	2998	35	”	"	PUNCT
ftr-370	2998	36	to	to	PART
ftr-370	2998	37	advance	advance	VERB
ftr-370	2998	38	legal	legal	ADJ
ftr-370	2998	39	fees	fee	NOUN
ftr-370	2998	40	to	to	ADP
ftr-370	2998	41	defendants	defendant	NOUN
ftr-370	2998	42	constituted	constitute	VERB
ftr-370	2998	43	“	"	PUNCT
ftr-370	2998	44	state	state	NOUN
ftr-370	2998	45	action	action	NOUN
ftr-370	2998	46	”	"	PUNCT
ftr-370	2998	47	which	which	PRON
ftr-370	2998	48	deprived	deprive	VERB
ftr-370	2998	49	defendants	defendant	NOUN
ftr-370	2998	50	of	of	ADP
ftr-370	2998	51	their	their	PRON
ftr-370	2998	52	sixth	sixth	ADJ
ftr-370	2998	53	amendment	amendment	NOUN
ftr-370	2998	54	right	right	NOUN
ftr-370	2998	55	to	to	PART
ftr-370	2998	56	counsel	counsel	VERB
ftr-370	2998	57	because	because	SCONJ
ftr-370	2998	58	they	they	PRON
ftr-370	2998	59	were	be	AUX
ftr-370	2998	60	the	the	DET
ftr-370	2998	61	result	result	NOUN
ftr-370	2998	62	of	of	ADP
ftr-370	2998	63	the	the	DET
ftr-370	2998	64	prosecutors	prosecutor	NOUN
ftr-370	2998	65	’	'	PUNCT
ftr-370	2998	66	2009	2009	NUM
ftr-370	2998	67	]	]	PUNCT
ftr-370	2998	68	recent	recent	ADJ
ftr-370	2998	69	developments	development	NOUN
ftr-370	2998	70	in	in	ADP
ftr-370	2998	71	federal	federal	ADJ
ftr-370	2998	72	income	income	NOUN
ftr-370	2998	73	taxation	taxation	NOUN
ftr-370	2998	74	413	413	NUM
ftr-370	2998	75	(	(	PUNCT
ftr-370	2998	76	mis?)use	mis?)use	NOUN
ftr-370	2998	77	of	of	ADP
ftr-370	2998	78	the	the	DET
ftr-370	2998	79	thompson	thompson	PROPN
ftr-370	2998	80	memorandum	memorandum	NOUN
ftr-370	2998	81	to	to	PART
ftr-370	2998	82	overwhelmingly	overwhelmingly	ADV
ftr-370	2998	83	influence	influence	VERB
ftr-370	2998	84	kpmg	kpmg	PROPN
ftr-370	2998	85	to	to	PART
ftr-370	2998	86	not	not	PART
ftr-370	2998	87	follow	follow	VERB
ftr-370	2998	88	its	its	PRON
ftr-370	2998	89	past	past	ADJ
ftr-370	2998	90	practice	practice	NOUN
ftr-370	2998	91	“	"	PUNCT
ftr-370	2998	92	to	to	PART
ftr-370	2998	93	advance	advance	VERB
ftr-370	2998	94	legal	legal	ADJ
ftr-370	2998	95	fees	fee	NOUN
ftr-370	2998	96	for	for	ADP
ftr-370	2998	97	employees	employee	NOUN
ftr-370	2998	98	facing	face	VERB
ftr-370	2998	99	regulatory	regulatory	ADJ
ftr-370	2998	100	,	,	PUNCT
ftr-370	2998	101	civil	civil	ADJ
ftr-370	2998	102	and	and	CCONJ
ftr-370	2998	103	criminal	criminal	ADJ
ftr-370	2998	104	investigations	investigation	NOUN
ftr-370	2998	105	without	without	ADP
ftr-370	2998	106	condition	condition	NOUN
ftr-370	2998	107	or	or	CCONJ
ftr-370	2998	108	cap	cap	NOUN
ftr-370	2998	109	”	"	PUNCT
ftr-370	2998	110	upon	upon	SCONJ
ftr-370	2998	111	pain	pain	NOUN
ftr-370	2998	112	of	of	ADP
ftr-370	2998	113	a	a	DET
ftr-370	2998	114	possible	possible	ADJ
ftr-370	2998	115	indictment	indictment	NOUN
ftr-370	2998	116	of	of	ADP
ftr-370	2998	117	the	the	DET
ftr-370	2998	118	firm	firm	NOUN
ftr-370	2998	119	.	.	PUNCT
ftr-370	2999	1	g.	g.	VERB
ftr-370	2999	2	the	the	DET
ftr-370	2999	3	mcnulty	mcnulty	PROPN
ftr-370	2999	4	memorandum	memorandum	NOUN
ftr-370	2999	5	is	be	AUX
ftr-370	2999	6	not	not	PART
ftr-370	2999	7	much	much	ADV
ftr-370	2999	8	better	well	ADJ
ftr-370	2999	9	than	than	ADP
ftr-370	2999	10	the	the	DET
ftr-370	2999	11	thompson	thompson	PROPN
ftr-370	2999	12	memorandum	memorandum	NOUN
ftr-370	2999	13	.	.	PUNCT
ftr-370	3000	1	the	the	DET
ftr-370	3000	2	thompson	thompson	PROPN
ftr-370	3000	3	memorandum	memorandum	NOUN
ftr-370	3000	4	[	[	X
ftr-370	3000	5	which	which	PRON
ftr-370	3000	6	was	be	AUX
ftr-370	3000	7	based	base	VERB
ftr-370	3000	8	upon	upon	SCONJ
ftr-370	3000	9	the	the	DET
ftr-370	3000	10	holder	holder	NOUN
ftr-370	3000	11	memorandum	memorandum	NOUN
ftr-370	3000	12	]	]	PUNCT
ftr-370	3000	13	was	be	AUX
ftr-370	3000	14	replaced	replace	VERB
ftr-370	3000	15	on	on	ADP
ftr-370	3000	16	12/12/06	12/12/06	NUM
ftr-370	3000	17	by	by	ADP
ftr-370	3000	18	the	the	DET
ftr-370	3000	19	mcnulty	mcnulty	PROPN
ftr-370	3000	20	memorandum	memorandum	NOUN
ftr-370	3000	21	which	which	PRON
ftr-370	3000	22	requires	require	VERB
ftr-370	3000	23	threats	threat	NOUN
ftr-370	3000	24	to	to	PART
ftr-370	3000	25	prosecute	prosecute	VERB
ftr-370	3000	26	entities	entity	NOUN
ftr-370	3000	27	“	"	PUNCT
ftr-370	3000	28	unless	unless	SCONJ
ftr-370	3000	29	”	"	PUNCT
ftr-370	3000	30	they	they	PRON
ftr-370	3000	31	do	do	VERB
ftr-370	3000	32	something	something	PRON
ftr-370	3000	33	[	[	X
ftr-370	3000	34	e.g.	e.g.	ADV
ftr-370	3000	35	,	,	PUNCT
ftr-370	3000	36	waive	waive	ADJ
ftr-370	3000	37	attorney	attorney	NOUN
ftr-370	3000	38	client	client	NOUN
ftr-370	3000	39	privilege	privilege	NOUN
ftr-370	3000	40	]	]	PUNCT
ftr-370	3000	41	or	or	CCONJ
ftr-370	3000	42	“	"	PUNCT
ftr-370	3000	43	if	if	SCONJ
ftr-370	3000	44	”	"	PUNCT
ftr-370	3000	45	they	they	PRON
ftr-370	3000	46	do	do	VERB
ftr-370	3000	47	something	something	PRON
ftr-370	3000	48	[	[	X
ftr-370	3000	49	e.g.	e.g.	ADV
ftr-370	3000	50	,	,	PUNCT
ftr-370	3000	51	advance	advance	VERB
ftr-370	3000	52	legal	legal	ADJ
ftr-370	3000	53	fees	fee	NOUN
ftr-370	3000	54	]	]	PUNCT
ftr-370	3000	55	to	to	PART
ftr-370	3000	56	emanate	emanate	VERB
ftr-370	3000	57	from	from	ADP
ftr-370	3000	58	a	a	DET
ftr-370	3000	59	higher	high	ADJ
ftr-370	3000	60	level	level	NOUN
ftr-370	3000	61	of	of	ADP
ftr-370	3000	62	the	the	DET
ftr-370	3000	63	justice	justice	PROPN
ftr-370	3000	64	department	department	PROPN
ftr-370	3000	65	.	.	PUNCT
ftr-370	3001	1	•	•	NUM
ftr-370	3001	2	the	the	DET
ftr-370	3001	3	filip	filip	NOUN
ftr-370	3001	4	memorandum	memorandum	NOUN
ftr-370	3001	5	is	be	AUX
ftr-370	3001	6	close	close	ADJ
ftr-370	3001	7	,	,	PUNCT
ftr-370	3001	8	but	but	CCONJ
ftr-370	3001	9	no	no	DET
ftr-370	3001	10	cigar	cigar	NOUN
ftr-370	3001	11	.	.	PUNCT
ftr-370	3002	1	the	the	DET
ftr-370	3002	2	mcnulty	mcnulty	PROPN
ftr-370	3002	3	memorandum	memorandum	NOUN
ftr-370	3002	4	was	be	AUX
ftr-370	3002	5	,	,	PUNCT
ftr-370	3002	6	in	in	ADP
ftr-370	3002	7	turn	turn	NOUN
ftr-370	3002	8	,	,	PUNCT
ftr-370	3002	9	replaced	replace	VERB
ftr-370	3002	10	on	on	ADP
ftr-370	3002	11	8/28/08	8/28/08	NUM
ftr-370	3002	12	with	with	ADP
ftr-370	3002	13	the	the	DET
ftr-370	3002	14	filip	filip	PROPN
ftr-370	3002	15	memorandum	memorandum	NOUN
ftr-370	3002	16	,	,	PUNCT
ftr-370	3002	17	which	which	PRON
ftr-370	3002	18	purportedly	purportedly	ADV
ftr-370	3002	19	removes	remove	VERB
ftr-370	3002	20	the	the	DET
ftr-370	3002	21	requirements	requirement	NOUN
ftr-370	3002	22	that	that	SCONJ
ftr-370	3002	23	a	a	DET
ftr-370	3002	24	firm	firm	NOUN
ftr-370	3002	25	must	must	AUX
ftr-370	3002	26	waive	waive	VERB
ftr-370	3002	27	attorney	attorney	NOUN
ftr-370	3002	28	-	-	PUNCT
ftr-370	3002	29	client	client	NOUN
ftr-370	3002	30	privilege	privilege	NOUN
ftr-370	3002	31	and	and	CCONJ
ftr-370	3002	32	work	work	NOUN
ftr-370	3002	33	product	product	NOUN
ftr-370	3002	34	protection	protection	NOUN
ftr-370	3002	35	in	in	ADP
ftr-370	3002	36	order	order	NOUN
ftr-370	3002	37	to	to	PART
ftr-370	3002	38	receive	receive	VERB
ftr-370	3002	39	“	"	PUNCT
ftr-370	3002	40	cooperation	cooperation	NOUN
ftr-370	3002	41	credit	credit	NOUN
ftr-370	3002	42	.	.	PUNCT
ftr-370	3002	43	”	"	PUNCT
ftr-370	3003	1	instead	instead	ADV
ftr-370	3003	2	,	,	PUNCT
ftr-370	3003	3	that	that	DET
ftr-370	3003	4	determination	determination	NOUN
ftr-370	3003	5	should	should	AUX
ftr-370	3003	6	be	be	AUX
ftr-370	3003	7	based	base	VERB
ftr-370	3003	8	on	on	ADP
ftr-370	3003	9	“	"	PUNCT
ftr-370	3003	10	whether	whether	SCONJ
ftr-370	3003	11	the	the	DET
ftr-370	3003	12	corporation	corporation	NOUN
ftr-370	3003	13	has	have	AUX
ftr-370	3003	14	provided	provide	VERB
ftr-370	3003	15	the	the	DET
ftr-370	3003	16	facts	fact	NOUN
ftr-370	3003	17	about	about	ADP
ftr-370	3003	18	the	the	DET
ftr-370	3003	19	events	event	NOUN
ftr-370	3003	20	[	[	X
ftr-370	3003	21	which	which	PRON
ftr-370	3003	22	putatively	putatively	ADV
ftr-370	3003	23	constituted	constitute	VERB
ftr-370	3003	24	misconduct	misconduct	NOUN
ftr-370	3003	25	]	]	PUNCT
ftr-370	3003	26	.	.	PUNCT
ftr-370	3003	27	”	"	PUNCT
ftr-370	3004	1	also	also	ADV
ftr-370	3004	2	,	,	PUNCT
ftr-370	3004	3	“	"	PUNCT
ftr-370	3004	4	mere	mere	ADJ
ftr-370	3004	5	”	"	PUNCT
ftr-370	3004	6	participation	participation	NOUN
ftr-370	3004	7	in	in	ADP
ftr-370	3004	8	a	a	DET
ftr-370	3004	9	joint	joint	ADJ
ftr-370	3004	10	defense	defense	NOUN
ftr-370	3004	11	agreement	agreement	NOUN
ftr-370	3004	12	is	be	AUX
ftr-370	3004	13	to	to	PART
ftr-370	3004	14	be	be	AUX
ftr-370	3004	15	permitted	permit	VERB
ftr-370	3004	16	but	but	CCONJ
ftr-370	3004	17	such	such	ADJ
ftr-370	3004	18	participation	participation	NOUN
ftr-370	3004	19	should	should	AUX
ftr-370	3004	20	not	not	PART
ftr-370	3004	21	disable	disable	VERB
ftr-370	3004	22	the	the	DET
ftr-370	3004	23	firm	firm	NOUN
ftr-370	3004	24	from	from	ADP
ftr-370	3004	25	providing	provide	VERB
ftr-370	3004	26	[	[	X
ftr-370	3004	27	all	all	DET
ftr-370	3004	28	]	]	X
ftr-370	3004	29	relevant	relevant	ADJ
ftr-370	3004	30	facts	fact	NOUN
ftr-370	3004	31	to	to	ADP
ftr-370	3004	32	the	the	DET
ftr-370	3004	33	government	government	NOUN
ftr-370	3004	34	.	.	PUNCT
ftr-370	3005	1	payment	payment	NOUN
ftr-370	3005	2	of	of	ADP
ftr-370	3005	3	legal	legal	ADJ
ftr-370	3005	4	fees	fee	NOUN
ftr-370	3005	5	for	for	ADP
ftr-370	3005	6	employees	employee	NOUN
ftr-370	3005	7	is	be	AUX
ftr-370	3005	8	permissible	permissible	ADJ
ftr-370	3005	9	unless	unless	SCONJ
ftr-370	3005	10	such	such	ADJ
ftr-370	3005	11	payment	payment	NOUN
ftr-370	3005	12	is	be	AUX
ftr-370	3005	13	“	"	PUNCT
ftr-370	3005	14	used	use	VERB
ftr-370	3005	15	in	in	ADP
ftr-370	3005	16	a	a	DET
ftr-370	3005	17	manner	manner	NOUN
ftr-370	3005	18	that	that	PRON
ftr-370	3005	19	would	would	AUX
ftr-370	3005	20	otherwise	otherwise	ADV
ftr-370	3005	21	constitute	constitute	VERB
ftr-370	3005	22	criminal	criminal	ADJ
ftr-370	3005	23	obstruction	obstruction	NOUN
ftr-370	3005	24	of	of	ADP
ftr-370	3005	25	justice	justice	NOUN
ftr-370	3005	26	.	.	PUNCT
ftr-370	3005	27	”	"	PUNCT
ftr-370	3006	1	•	•	NUM
ftr-370	3006	2	eric	eric	PROPN
ftr-370	3006	3	holder	holder	NOUN
ftr-370	3006	4	has	have	AUX
ftr-370	3006	5	been	be	AUX
ftr-370	3006	6	nominated	nominate	VERB
ftr-370	3006	7	for	for	ADP
ftr-370	3006	8	the	the	DET
ftr-370	3006	9	post	post	NOUN
ftr-370	3006	10	of	of	ADP
ftr-370	3006	11	attorney	attorney	NOUN
ftr-370	3006	12	general	general	NOUN
ftr-370	3006	13	in	in	ADP
ftr-370	3006	14	the	the	DET
ftr-370	3006	15	obama	obama	PROPN
ftr-370	3006	16	administration	administration	NOUN
ftr-370	3006	17	.	.	PUNCT
ftr-370	3007	1	in	in	ADP
ftr-370	3007	2	the	the	DET
ftr-370	3007	3	era	era	NOUN
ftr-370	3007	4	of	of	ADP
ftr-370	3007	5	new	new	ADJ
ftr-370	3007	6	politics	politic	NOUN
ftr-370	3007	7	,	,	PUNCT
ftr-370	3007	8	it	it	PRON
ftr-370	3007	9	is	be	AUX
ftr-370	3007	10	unlikely	unlikely	ADJ
ftr-370	3007	11	that	that	SCONJ
ftr-370	3007	12	he	he	PRON
ftr-370	3007	13	will	will	AUX
ftr-370	3007	14	receive	receive	VERB
ftr-370	3007	15	even	even	ADV
ftr-370	3007	16	half	half	DET
ftr-370	3007	17	as	as	ADV
ftr-370	3007	18	much	much	ADJ
ftr-370	3007	19	scrutiny	scrutiny	NOUN
ftr-370	3007	20	as	as	SCONJ
ftr-370	3007	21	did	do	VERB
ftr-370	3007	22	joe	joe	PROPN
ftr-370	3007	23	the	the	DET
ftr-370	3007	24	plumber.1	plumber.1	NOUN
ftr-370	3007	25	but	but	CCONJ
ftr-370	3007	26	see	see	VERB
ftr-370	3007	27	,	,	PUNCT
ftr-370	3007	28	arlen	arlen	NOUN
ftr-370	3007	29	specter	specter	PROPN
ftr-370	3007	30	&	&	CCONJ
ftr-370	3007	31	edwin	edwin	PROPN
ftr-370	3007	32	meese	meese	PROPN
ftr-370	3007	33	iii	iii	PROPN
ftr-370	3007	34	,	,	PUNCT
ftr-370	3007	35	“	"	PUNCT
ftr-370	3007	36	even	even	ADV
ftr-370	3007	37	businessmen	businessman	NOUN
ftr-370	3007	38	deserve	deserve	VERB
ftr-370	3007	39	a	a	DET
ftr-370	3007	40	lawyer	lawyer	NOUN
ftr-370	3007	41	,	,	PUNCT
ftr-370	3007	42	”	"	PUNCT
ftr-370	3007	43	wall	wall	PROPN
ftr-370	3007	44	street	street	PROPN
ftr-370	3007	45	journal	journal	PROPN
ftr-370	3007	46	,	,	PUNCT
ftr-370	3007	47	1/15/09	1/15/09	NUM
ftr-370	3007	48	at	at	ADP
ftr-370	3007	49	a11	a11	PROPN
ftr-370	3007	50	.	.	PUNCT
ftr-370	3008	1	5	5	NUM
ftr-370	3008	2	.	.	X
ftr-370	3008	3	jerry	jerry	PROPN
ftr-370	3008	4	cohen	cohen	PROPN
ftr-370	3008	5	outsmarts	outsmart	VERB
ftr-370	3008	6	the	the	DET
ftr-370	3008	7	government	government	NOUN
ftr-370	3008	8	and	and	CCONJ
ftr-370	3008	9	mitigates	mitigate	VERB
ftr-370	3008	10	taxpayer	taxpayer	NOUN
ftr-370	3008	11	penalties	penalty	NOUN
ftr-370	3008	12	.	.	PUNCT
ftr-370	3009	1	alpha	alpha	NOUN
ftr-370	3010	1	i	i	PRON
ftr-370	3011	1	lp	lp	PROPN
ftr-370	3012	1	v.	v.	ADP
ftr-370	3012	2	united	united	PROPN
ftr-370	3012	3	states	states	PROPN
ftr-370	3012	4	,	,	PUNCT
ftr-370	3012	5	102	102	NUM
ftr-370	3012	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3012	7	2008	2008	NUM
ftr-370	3012	8	-	-	SYM
ftr-370	3012	9	7073	7073	NUM
ftr-370	3012	10	(	(	PUNCT
ftr-370	3012	11	fed	fed	PROPN
ftr-370	3012	12	.	.	PUNCT
ftr-370	3012	13	cl	cl	NOUN
ftr-370	3012	14	.	.	PUNCT
ftr-370	3013	1	11/25/08	11/25/08	NUM
ftr-370	3013	2	)	)	PUNCT
ftr-370	3013	3	.	.	PUNCT
ftr-370	3014	1	the	the	DET
ftr-370	3014	2	irs	irs	PROPN
ftr-370	3014	3	issued	issue	VERB
ftr-370	3014	4	fpaas	fpaas	NOUN
ftr-370	3014	5	that	that	PRON
ftr-370	3014	6	adjusted	adjust	VERB
ftr-370	3014	7	the	the	DET
ftr-370	3014	8	partners	partner	NOUN
ftr-370	3014	9	’	’	PART
ftr-370	3014	10	capital	capital	NOUN
ftr-370	3014	11	gains	gain	NOUN
ftr-370	3014	12	and	and	CCONJ
ftr-370	3014	13	losses	loss	NOUN
ftr-370	3014	14	based	base	VERB
ftr-370	3014	15	on	on	ADP
ftr-370	3014	16	five	five	NUM
ftr-370	3014	17	theories	theory	NOUN
ftr-370	3014	18	:	:	PUNCT
ftr-370	3014	19	“	"	PUNCT
ftr-370	3014	20	(	(	PUNCT
ftr-370	3014	21	1	1	X
ftr-370	3014	22	)	)	PUNCT
ftr-370	3014	23	section	section	NOUN
ftr-370	3014	24	752	752	NUM
ftr-370	3014	25	;	;	PUNCT
ftr-370	3014	26	(	(	PUNCT
ftr-370	3014	27	2	2	X
ftr-370	3014	28	)	)	PUNCT
ftr-370	3014	29	treas	trea	NOUN
ftr-370	3014	30	.	.	PUNCT
ftr-370	3015	1	reg	reg	NOUN
ftr-370	3015	2	.	.	PUNCT
ftr-370	3016	1	§	§	PROPN
ftr-370	3016	2	1.752	1.752	NUM
ftr-370	3016	3	-	-	SYM
ftr-370	3016	4	6	6	NUM
ftr-370	3016	5	(	(	PUNCT
ftr-370	3016	6	the	the	DET
ftr-370	3016	7	‘	'	PUNCT
ftr-370	3016	8	retroactive	retroactive	ADJ
ftr-370	3016	9	regulation	regulation	NOUN
ftr-370	3016	10	’	'	PUNCT
ftr-370	3016	11	)	)	PUNCT
ftr-370	3016	12	;	;	PUNCT
ftr-370	3017	1	(	(	PUNCT
ftr-370	3017	2	3	3	X
ftr-370	3017	3	)	)	PUNCT
ftr-370	3017	4	the	the	DET
ftr-370	3017	5	transaction	transaction	NOUN
ftr-370	3017	6	or	or	CCONJ
ftr-370	3017	7	entities	entity	NOUN
ftr-370	3017	8	were	be	AUX
ftr-370	3017	9	a	a	DET
ftr-370	3017	10	sham	sham	NOUN
ftr-370	3017	11	or	or	CCONJ
ftr-370	3017	12	lacked	lack	VERB
ftr-370	3017	13	economic	economic	ADJ
ftr-370	3017	14	substance	substance	NOUN
ftr-370	3017	15	;	;	PUNCT
ftr-370	3017	16	(	(	PUNCT
ftr-370	3017	17	4	4	X
ftr-370	3017	18	)	)	PUNCT
ftr-370	3017	19	treas	trea	NOUN
ftr-370	3017	20	.	.	PUNCT
ftr-370	3018	1	reg	reg	PROPN
ftr-370	3018	2	.	.	PUNCT
ftr-370	3019	1	§	§	PROPN
ftr-370	3019	2	1.701	1.701	NUM
ftr-370	3019	3	-	-	SYM
ftr-370	3019	4	2	2	NUM
ftr-370	3019	5	(	(	PUNCT
ftr-370	3019	6	the	the	DET
ftr-370	3019	7	partnership	partnership	NOUN
ftr-370	3019	8	anti	anti	ADJ
ftr-370	3019	9	-	-	ADJ
ftr-370	3019	10	abuse	abuse	ADJ
ftr-370	3019	11	regulation	regulation	NOUN
ftr-370	3019	12	)	)	PUNCT
ftr-370	3019	13	;	;	PUNCT
ftr-370	3019	14	and	and	CCONJ
ftr-370	3019	15	(	(	PUNCT
ftr-370	3019	16	5	5	NUM
ftr-370	3019	17	)	)	PUNCT
ftr-370	3019	18	‘	'	PUNCT
ftr-370	3019	19	none	none	NOUN
ftr-370	3019	20	of	of	ADP
ftr-370	3019	21	the	the	DET
ftr-370	3019	22	transactions	transaction	NOUN
ftr-370	3019	23	of	of	ADP
ftr-370	3019	24	the	the	DET
ftr-370	3019	25	partnership	partnership	NOUN
ftr-370	3019	26	increases	increase	VERB
ftr-370	3019	27	the	the	DET
ftr-370	3019	28	amount	amount	NOUN
ftr-370	3019	29	considered	consider	VERB
ftr-370	3019	30	at	at	ADP
ftr-370	3019	31	-	-	PUNCT
ftr-370	3019	32	risk	risk	NOUN
ftr-370	3019	33	for	for	ADP
ftr-370	3019	34	an	an	DET
ftr-370	3019	35	activity	activity	NOUN
ftr-370	3019	36	under	under	ADP
ftr-370	3019	37	i.r.c	i.r.c	NOUN
ftr-370	3019	38	.	.	PUNCT
ftr-370	3020	1	§	§	PROPN
ftr-370	3020	2	465(b)(1	465(b)(1	NUM
ftr-370	3020	3	)	)	PUNCT
ftr-370	3020	4	.	.	PUNCT
ftr-370	3020	5	’	'	PUNCT
ftr-370	3020	6	”	"	PUNCT
ftr-370	3021	1	the	the	DET
ftr-370	3021	2	partners	partner	NOUN
ftr-370	3021	3	“	"	PUNCT
ftr-370	3021	4	conceded	concede	VERB
ftr-370	3021	5	the	the	DET
ftr-370	3021	6	adjustments	adjustment	NOUN
ftr-370	3021	7	on	on	ADP
ftr-370	3021	8	the	the	DET
ftr-370	3021	9	ground	ground	NOUN
ftr-370	3021	10	that	that	SCONJ
ftr-370	3021	11	none	none	NOUN
ftr-370	3021	12	of	of	ADP
ftr-370	3021	13	the	the	DET
ftr-370	3021	14	transactions	transaction	NOUN
ftr-370	3021	15	of	of	ADP
ftr-370	3021	16	the	the	DET
ftr-370	3021	17	partnerships	partnership	NOUN
ftr-370	3021	18	increased	increase	VERB
ftr-370	3021	19	the	the	DET
ftr-370	3021	20	amount	amount	NOUN
ftr-370	3021	21	considered	consider	VERB
ftr-370	3021	22	at	at	ADP
ftr-370	3021	23	-	-	PUNCT
ftr-370	3021	24	risk	risk	NOUN
ftr-370	3021	25	for	for	ADP
ftr-370	3021	26	any	any	DET
ftr-370	3021	27	activity	activity	NOUN
ftr-370	3021	28	under	under	ADP
ftr-370	3021	29	section	section	NOUN
ftr-370	3021	30	465(b)(1	465(b)(1	NUM
ftr-370	3021	31	)	)	PUNCT
ftr-370	3021	32	and	and	CCONJ
ftr-370	3021	33	that	that	SCONJ
ftr-370	3021	34	the	the	DET
ftr-370	3021	35	at	at	ADP
ftr-370	3021	36	-	-	PUNCT
ftr-370	3021	37	risk	risk	NOUN
ftr-370	3021	38	rules	rule	NOUN
ftr-370	3021	39	would	would	AUX
ftr-370	3021	40	disallow	disallow	VERB
ftr-370	3021	41	losses	loss	NOUN
ftr-370	3021	42	and	and	CCONJ
ftr-370	3021	43	require	require	VERB
ftr-370	3021	44	the	the	DET
ftr-370	3021	45	partnerships	partnership	NOUN
ftr-370	3021	46	and	and	CCONJ
ftr-370	3021	47	their	their	PRON
ftr-370	3021	48	partners	partner	NOUN
ftr-370	3021	49	to	to	PART
ftr-370	3021	50	recognize	recognize	VERB
ftr-370	3021	51	gain	gain	NOUN
ftr-370	3021	52	on	on	ADP
ftr-370	3021	53	the	the	DET
ftr-370	3021	54	1	1	NUM
ftr-370	3021	55	.	.	PUNCT
ftr-370	3022	1	only	only	ADV
ftr-370	3022	2	ira	ira	PROPN
ftr-370	3022	3	subscribes	subscribe	VERB
ftr-370	3022	4	to	to	ADP
ftr-370	3022	5	this	this	DET
ftr-370	3022	6	paragraph	paragraph	NOUN
ftr-370	3022	7	of	of	ADP
ftr-370	3022	8	the	the	DET
ftr-370	3022	9	outline	outline	NOUN
ftr-370	3022	10	.	.	PUNCT
ftr-370	3023	1	414	414	NUM
ftr-370	3023	2	florida	florida	PROPN
ftr-370	3023	3	tax	tax	NOUN
ftr-370	3023	4	review	review	NOUN
ftr-370	3023	5	[	[	X
ftr-370	3023	6	vol	vol	NOUN
ftr-370	3023	7	.	.	PUNCT
ftr-370	3024	1	9	9	NUM
ftr-370	3024	2	:	:	SYM
ftr-370	3024	3	si	si	NOUN
ftr-370	3024	4	transactions	transaction	NOUN
ftr-370	3024	5	as	as	SCONJ
ftr-370	3024	6	set	set	VERB
ftr-370	3024	7	forth	forth	ADP
ftr-370	3024	8	in	in	ADP
ftr-370	3024	9	the	the	DET
ftr-370	3024	10	fpaas	fpaas	NOUN
ftr-370	3024	11	.	.	PUNCT
ftr-370	3024	12	”	"	PUNCT
ftr-370	3025	1	in	in	ADP
ftr-370	3025	2	addition	addition	NOUN
ftr-370	3025	3	,	,	PUNCT
ftr-370	3025	4	the	the	DET
ftr-370	3025	5	irs	irs	PROPN
ftr-370	3025	6	asserted	assert	VERB
ftr-370	3025	7	that	that	SCONJ
ftr-370	3025	8	the	the	DET
ftr-370	3025	9	§	§	PROPN
ftr-370	3025	10	6662	6662	NUM
ftr-370	3025	11	substantial	substantial	ADJ
ftr-370	3025	12	valuation	valuation	NOUN
ftr-370	3025	13	misstatement	misstatement	NOUN
ftr-370	3025	14	penalty	penalty	NOUN
ftr-370	3025	15	should	should	AUX
ftr-370	3025	16	apply	apply	VERB
ftr-370	3025	17	,	,	PUNCT
ftr-370	3025	18	but	but	CCONJ
ftr-370	3025	19	the	the	DET
ftr-370	3025	20	taxpayers	taxpayer	NOUN
ftr-370	3025	21	did	do	AUX
ftr-370	3025	22	not	not	PART
ftr-370	3025	23	concede	concede	VERB
ftr-370	3025	24	that	that	DET
ftr-370	3025	25	issue	issue	NOUN
ftr-370	3025	26	.	.	PUNCT
ftr-370	3026	1	rather	rather	ADV
ftr-370	3026	2	,	,	PUNCT
ftr-370	3026	3	the	the	DET
ftr-370	3026	4	taxpayers	taxpayer	NOUN
ftr-370	3026	5	argued	argue	VERB
ftr-370	3026	6	that	that	SCONJ
ftr-370	3026	7	valuation	valuation	NOUN
ftr-370	3026	8	misstatement	misstatement	NOUN
ftr-370	3026	9	penalties	penalty	NOUN
ftr-370	3026	10	were	be	AUX
ftr-370	3026	11	inapplicable	inapplicable	ADJ
ftr-370	3026	12	as	as	ADP
ftr-370	3026	13	a	a	DET
ftr-370	3026	14	matter	matter	NOUN
ftr-370	3026	15	of	of	ADP
ftr-370	3026	16	law	law	NOUN
ftr-370	3026	17	because	because	SCONJ
ftr-370	3026	18	“	"	PUNCT
ftr-370	3026	19	any	any	DET
ftr-370	3026	20	underpayment	underpayment	NOUN
ftr-370	3026	21	of	of	ADP
ftr-370	3026	22	tax	tax	NOUN
ftr-370	3026	23	was	be	AUX
ftr-370	3026	24	not	not	PART
ftr-370	3026	25	‘	'	PUNCT
ftr-370	3026	26	attributable	attributable	ADJ
ftr-370	3026	27	to	to	ADP
ftr-370	3026	28	’	'	PUNCT
ftr-370	3026	29	a	a	DET
ftr-370	3026	30	valuation	valuation	NOUN
ftr-370	3026	31	misstatement	misstatement	NOUN
ftr-370	3026	32	,	,	PUNCT
ftr-370	3026	33	but	but	CCONJ
ftr-370	3026	34	instead	instead	ADV
ftr-370	3026	35	would	would	AUX
ftr-370	3026	36	be	be	AUX
ftr-370	3026	37	attributable	attributable	ADJ
ftr-370	3026	38	to	to	ADP
ftr-370	3026	39	plaintiffs	plaintiff	NOUN
ftr-370	3026	40	'	'	PART
ftr-370	3026	41	concession	concession	NOUN
ftr-370	3026	42	that	that	SCONJ
ftr-370	3026	43	[	[	X
ftr-370	3026	44	the	the	DET
ftr-370	3026	45	irs	irs	PROPN
ftr-370	3026	46	’s	’s	PART
ftr-370	3026	47	]	]	PUNCT
ftr-370	3026	48	adjustments	adjustment	NOUN
ftr-370	3026	49	were	be	AUX
ftr-370	3026	50	correct	correct	ADJ
ftr-370	3026	51	under	under	ADP
ftr-370	3026	52	[	[	X
ftr-370	3026	53	§	§	PROPN
ftr-370	3026	54	465(b)(1	465(b)(1	NUM
ftr-370	3026	55	)	)	PUNCT
ftr-370	3026	56	]	]	PUNCT
ftr-370	3026	57	.	.	PUNCT
ftr-370	3026	58	”	"	PUNCT
ftr-370	3027	1	the	the	DET
ftr-370	3027	2	court	court	NOUN
ftr-370	3027	3	(	(	PUNCT
ftr-370	3027	4	judge	judge	NOUN
ftr-370	3027	5	hewitt	hewitt	PROPN
ftr-370	3027	6	)	)	PUNCT
ftr-370	3027	7	agreed	agree	VERB
ftr-370	3027	8	with	with	ADP
ftr-370	3027	9	the	the	DET
ftr-370	3027	10	taxpayers	taxpayer	NOUN
ftr-370	3027	11	and	and	CCONJ
ftr-370	3027	12	held	hold	VERB
ftr-370	3027	13	that	that	SCONJ
ftr-370	3027	14	where	where	SCONJ
ftr-370	3027	15	adjustments	adjustment	NOUN
ftr-370	3027	16	are	be	AUX
ftr-370	3027	17	made	make	VERB
ftr-370	3027	18	on	on	ADP
ftr-370	3027	19	grounds	ground	NOUN
ftr-370	3027	20	unrelated	unrelated	ADJ
ftr-370	3027	21	to	to	ADP
ftr-370	3027	22	valuation	valuation	NOUN
ftr-370	3027	23	,	,	PUNCT
ftr-370	3027	24	valuation	valuation	NOUN
ftr-370	3027	25	penalties	penalty	NOUN
ftr-370	3027	26	do	do	AUX
ftr-370	3027	27	not	not	PART
ftr-370	3027	28	apply	apply	VERB
ftr-370	3027	29	.	.	PUNCT
ftr-370	3028	1	the	the	DET
ftr-370	3028	2	court	court	NOUN
ftr-370	3028	3	also	also	ADV
ftr-370	3028	4	rejected	reject	VERB
ftr-370	3028	5	the	the	DET
ftr-370	3028	6	irs	irs	PROPN
ftr-370	3028	7	’s	’s	PART
ftr-370	3028	8	argument	argument	NOUN
ftr-370	3028	9	the	the	DET
ftr-370	3028	10	court	court	NOUN
ftr-370	3028	11	lacked	lack	VERB
ftr-370	3028	12	jurisdiction	jurisdiction	NOUN
ftr-370	3028	13	to	to	PART
ftr-370	3028	14	accept	accept	VERB
ftr-370	3028	15	the	the	DET
ftr-370	3028	16	taxpayer	taxpayer	NOUN
ftr-370	3028	17	’s	’s	PART
ftr-370	3028	18	concession	concession	NOUN
ftr-370	3028	19	because	because	SCONJ
ftr-370	3028	20	“	"	PUNCT
ftr-370	3028	21	there	there	PRON
ftr-370	3028	22	are	be	VERB
ftr-370	3028	23	not	not	PART
ftr-370	3028	24	any	any	DET
ftr-370	3028	25	partnership	partnership	NOUN
ftr-370	3028	26	level	level	NOUN
ftr-370	3028	27	determinations	determination	NOUN
ftr-370	3028	28	to	to	PART
ftr-370	3028	29	be	be	AUX
ftr-370	3028	30	made	make	VERB
ftr-370	3028	31	with	with	ADP
ftr-370	3028	32	respect	respect	NOUN
ftr-370	3028	33	to	to	ADP
ftr-370	3028	34	§	§	PROPN
ftr-370	3028	35	465	465	NUM
ftr-370	3028	36	.	.	PUNCT
ftr-370	3028	37	”	"	PUNCT
ftr-370	3029	1	the	the	DET
ftr-370	3029	2	court	court	NOUN
ftr-370	3029	3	found	find	VERB
ftr-370	3029	4	that	that	SCONJ
ftr-370	3029	5	the	the	DET
ftr-370	3029	6	“	"	PUNCT
ftr-370	3029	7	concession	concession	NOUN
ftr-370	3029	8	obviate[d	obviate[d	VERB
ftr-370	3029	9	]	]	PUNCT
ftr-370	3029	10	the	the	DET
ftr-370	3029	11	need	need	NOUN
ftr-370	3029	12	to	to	PART
ftr-370	3029	13	conduct	conduct	VERB
ftr-370	3029	14	a	a	DET
ftr-370	3029	15	trial	trial	NOUN
ftr-370	3029	16	on	on	ADP
ftr-370	3029	17	valuation	valuation	NOUN
ftr-370	3029	18	issues	issue	NOUN
ftr-370	3029	19	and	and	CCONJ
ftr-370	3029	20	therefore	therefore	ADV
ftr-370	3029	21	achieve[d	achieve[d	PROPN
ftr-370	3029	22	]	]	PUNCT
ftr-370	3029	23	the	the	DET
ftr-370	3029	24	very	very	ADJ
ftr-370	3029	25	efficiencies	efficiency	NOUN
ftr-370	3029	26	and	and	CCONJ
ftr-370	3029	27	economies	economy	NOUN
ftr-370	3029	28	that	that	SCONJ
ftr-370	3029	29	the	the	DET
ftr-370	3029	30	elimination	elimination	NOUN
ftr-370	3029	31	of	of	ADP
ftr-370	3029	32	penalties	penalty	NOUN
ftr-370	3029	33	sought	seek	VERB
ftr-370	3029	34	to	to	PART
ftr-370	3029	35	encourage	encourage	VERB
ftr-370	3029	36	.	.	PUNCT
ftr-370	3029	37	...	...	PUNCT
ftr-370	3029	38	to	to	PART
ftr-370	3029	39	go	go	VERB
ftr-370	3029	40	behind	behind	ADP
ftr-370	3029	41	the	the	DET
ftr-370	3029	42	concession	concession	NOUN
ftr-370	3029	43	and	and	CCONJ
ftr-370	3029	44	attempt	attempt	VERB
ftr-370	3029	45	to	to	PART
ftr-370	3029	46	assign	assign	VERB
ftr-370	3029	47	to	to	ADP
ftr-370	3029	48	it	it	PRON
ftr-370	3029	49	a	a	DET
ftr-370	3029	50	specific	specific	ADJ
ftr-370	3029	51	ground	ground	NOUN
ftr-370	3029	52	would	would	AUX
ftr-370	3029	53	be	be	AUX
ftr-370	3029	54	to	to	PART
ftr-370	3029	55	engage	engage	VERB
ftr-370	3029	56	in	in	ADP
ftr-370	3029	57	an	an	DET
ftr-370	3029	58	activity	activity	NOUN
ftr-370	3029	59	that	that	PRON
ftr-370	3029	60	the	the	DET
ftr-370	3029	61	elimination	elimination	NOUN
ftr-370	3029	62	of	of	ADP
ftr-370	3029	63	penalties	penalty	NOUN
ftr-370	3029	64	is	be	AUX
ftr-370	3029	65	intended	intend	VERB
ftr-370	3029	66	to	to	PART
ftr-370	3029	67	prevent	prevent	VERB
ftr-370	3029	68	.	.	PUNCT
ftr-370	3029	69	”	"	PUNCT
ftr-370	3030	1	the	the	DET
ftr-370	3030	2	court	court	NOUN
ftr-370	3030	3	also	also	ADV
ftr-370	3030	4	refused	refuse	VERB
ftr-370	3030	5	to	to	PART
ftr-370	3030	6	accept	accept	VERB
ftr-370	3030	7	the	the	DET
ftr-370	3030	8	irs	irs	PROPN
ftr-370	3030	9	’s	’s	PART
ftr-370	3030	10	argument	argument	NOUN
ftr-370	3030	11	that	that	SCONJ
ftr-370	3030	12	it	it	PRON
ftr-370	3030	13	should	should	AUX
ftr-370	3030	14	consider	consider	VERB
ftr-370	3030	15	on	on	ADP
ftr-370	3030	16	the	the	DET
ftr-370	3030	17	merits	merit	NOUN
ftr-370	3030	18	the	the	DET
ftr-370	3030	19	irs	irs	PROPN
ftr-370	3030	20	’s	’s	PART
ftr-370	3030	21	alternative	alternative	ADJ
ftr-370	3030	22	grounds	ground	NOUN
ftr-370	3030	23	for	for	ADP
ftr-370	3030	24	the	the	DET
ftr-370	3030	25	adjustments	adjustment	NOUN
ftr-370	3030	26	that	that	PRON
ftr-370	3030	27	were	be	AUX
ftr-370	3030	28	based	base	VERB
ftr-370	3030	29	on	on	ADP
ftr-370	3030	30	valuation	valuation	NOUN
ftr-370	3030	31	,	,	PUNCT
ftr-370	3030	32	i.e.	i.e.	X
ftr-370	3030	33	,	,	PUNCT
ftr-370	3030	34	basis	basis	NOUN
ftr-370	3030	35	,	,	PUNCT
ftr-370	3030	36	misstatements	misstatement	NOUN
ftr-370	3030	37	,	,	PUNCT
ftr-370	3030	38	solely	solely	ADV
ftr-370	3030	39	for	for	ADP
ftr-370	3030	40	the	the	DET
ftr-370	3030	41	purposes	purpose	NOUN
ftr-370	3030	42	of	of	ADP
ftr-370	3030	43	determining	determine	VERB
ftr-370	3030	44	the	the	DET
ftr-370	3030	45	applicability	applicability	NOUN
ftr-370	3030	46	of	of	ADP
ftr-370	3030	47	penalties	penalty	NOUN
ftr-370	3030	48	.	.	PUNCT
ftr-370	3031	1	the	the	DET
ftr-370	3031	2	court	court	NOUN
ftr-370	3031	3	agreed	agree	VERB
ftr-370	3031	4	with	with	ADP
ftr-370	3031	5	the	the	DET
ftr-370	3031	6	taxpayers	taxpayer	NOUN
ftr-370	3031	7	’	'	PUNCT
ftr-370	3031	8	argument	argument	NOUN
ftr-370	3031	9	“	"	PUNCT
ftr-370	3031	10	that	that	SCONJ
ftr-370	3031	11	forcing	force	VERB
ftr-370	3031	12	a	a	DET
ftr-370	3031	13	‘	'	PUNCT
ftr-370	3031	14	trial	trial	NOUN
ftr-370	3031	15	on	on	ADP
ftr-370	3031	16	alternative	alternative	ADJ
ftr-370	3031	17	grounds	ground	NOUN
ftr-370	3031	18	for	for	SCONJ
ftr-370	3031	19	adjustments	adjustment	NOUN
ftr-370	3031	20	plaintiffs	plaintiff	NOUN
ftr-370	3031	21	have	have	AUX
ftr-370	3031	22	already	already	ADV
ftr-370	3031	23	conceded	concede	VERB
ftr-370	3031	24	violates	violate	VERB
ftr-370	3031	25	the	the	DET
ftr-370	3031	26	purpose	purpose	NOUN
ftr-370	3031	27	and	and	CCONJ
ftr-370	3031	28	policy	policy	NOUN
ftr-370	3031	29	behind	behind	ADP
ftr-370	3031	30	the	the	DET
ftr-370	3031	31	valuation	valuation	NOUN
ftr-370	3031	32	misstatement	misstatement	NOUN
ftr-370	3031	33	penalties	penalty	NOUN
ftr-370	3031	34	and	and	CCONJ
ftr-370	3031	35	is	be	AUX
ftr-370	3031	36	simply	simply	ADV
ftr-370	3031	37	a	a	DET
ftr-370	3031	38	waste	waste	NOUN
ftr-370	3031	39	of	of	ADP
ftr-370	3031	40	the	the	DET
ftr-370	3031	41	court	court	NOUN
ftr-370	3031	42	’s	’s	PART
ftr-370	3031	43	and	and	CCONJ
ftr-370	3031	44	the	the	DET
ftr-370	3031	45	parties	party	NOUN
ftr-370	3031	46	’	'	PUNCT
ftr-370	3031	47	resources	resource	NOUN
ftr-370	3031	48	.	.	PUNCT
ftr-370	3031	49	’	'	PUNCT
ftr-370	3031	50	”	"	PUNCT
ftr-370	3032	1	6	6	NUM
ftr-370	3032	2	.	.	PUNCT
ftr-370	3033	1	another	another	DET
ftr-370	3033	2	irs	irs	PROPN
ftr-370	3033	3	weapon	weapon	NOUN
ftr-370	3033	4	in	in	ADP
ftr-370	3033	5	the	the	DET
ftr-370	3033	6	tax	tax	NOUN
ftr-370	3033	7	shelter	shelter	NOUN
ftr-370	3033	8	war	war	PROPN
ftr-370	3033	9	.	.	PUNCT
ftr-370	3034	1	reg160872	reg160872	NOUN
ftr-370	3034	2	-	-	PUNCT
ftr-370	3034	3	04	04	NUM
ftr-370	3034	4	,	,	PUNCT
ftr-370	3034	5	section	section	NOUN
ftr-370	3034	6	6707	6707	NUM
ftr-370	3034	7	and	and	CCONJ
ftr-370	3034	8	the	the	DET
ftr-370	3034	9	failure	failure	NOUN
ftr-370	3034	10	to	to	PART
ftr-370	3034	11	furnish	furnish	VERB
ftr-370	3034	12	information	information	NOUN
ftr-370	3034	13	regarding	regard	VERB
ftr-370	3034	14	reportable	reportable	ADJ
ftr-370	3034	15	transactions	transaction	NOUN
ftr-370	3034	16	,	,	PUNCT
ftr-370	3035	1	73	73	NUM
ftr-370	3035	2	f.r	f.r	NOUN
ftr-370	3035	3	.	.	PROPN
ftr-370	3035	4	78254	78254	NUM
ftr-370	3035	5	(	(	PUNCT
ftr-370	3035	6	12/22/08	12/22/08	NUM
ftr-370	3035	7	)	)	PUNCT
ftr-370	3035	8	.	.	PUNCT
ftr-370	3036	1	prop	prop	NOUN
ftr-370	3036	2	.	.	PUNCT
ftr-370	3037	1	reg	reg	PROPN
ftr-370	3037	2	.	.	PUNCT
ftr-370	3038	1	§	§	PROPN
ftr-370	3038	2	301.6707	301.6707	PROPN
ftr-370	3038	3	-	-	SYM
ftr-370	3038	4	1	1	NUM
ftr-370	3038	5	would	would	AUX
ftr-370	3038	6	reflect	reflect	VERB
ftr-370	3038	7	the	the	DET
ftr-370	3038	8	amendments	amendment	NOUN
ftr-370	3038	9	to	to	ADP
ftr-370	3038	10	§	§	PROPN
ftr-370	3038	11	6707	6707	NUM
ftr-370	3038	12	in	in	ADP
ftr-370	3038	13	the	the	DET
ftr-370	3038	14	american	american	ADJ
ftr-370	3038	15	jobs	jobs	PROPN
ftr-370	3038	16	creation	creation	PROPN
ftr-370	3038	17	act	act	NOUN
ftr-370	3038	18	of	of	ADP
ftr-370	3038	19	2004	2004	NUM
ftr-370	3038	20	.	.	PUNCT
ftr-370	3039	1	a	a	DET
ftr-370	3039	2	§	§	PROPN
ftr-370	3039	3	6707	6707	NUM
ftr-370	3039	4	penalty	penalty	NOUN
ftr-370	3039	5	may	may	AUX
ftr-370	3039	6	be	be	AUX
ftr-370	3039	7	assessed	assess	VERB
ftr-370	3039	8	against	against	ADP
ftr-370	3039	9	each	each	DET
ftr-370	3039	10	material	material	NOUN
ftr-370	3039	11	advisor	advisor	NOUN
ftr-370	3039	12	required	require	VERB
ftr-370	3039	13	to	to	PART
ftr-370	3039	14	file	file	VERB
ftr-370	3039	15	a	a	DET
ftr-370	3039	16	return	return	NOUN
ftr-370	3039	17	under	under	ADP
ftr-370	3039	18	§	§	PROPN
ftr-370	3039	19	6111	6111	NUM
ftr-370	3039	20	who	who	PRON
ftr-370	3039	21	fails	fail	VERB
ftr-370	3039	22	to	to	PART
ftr-370	3039	23	file	file	VERB
ftr-370	3039	24	a	a	DET
ftr-370	3039	25	timely	timely	ADJ
ftr-370	3039	26	return	return	NOUN
ftr-370	3039	27	as	as	SCONJ
ftr-370	3039	28	required	require	VERB
ftr-370	3039	29	under	under	ADP
ftr-370	3039	30	reg	reg	NOUN
ftr-370	3039	31	.	.	PUNCT
ftr-370	3040	1	§	§	PROPN
ftr-370	3040	2	301.6111	301.6111	NUM
ftr-370	3040	3	-	-	SYM
ftr-370	3040	4	3(e	3(e	NUM
ftr-370	3040	5	)	)	PUNCT
ftr-370	3040	6	or	or	CCONJ
ftr-370	3040	7	files	file	VERB
ftr-370	3040	8	a	a	DET
ftr-370	3040	9	return	return	NOUN
ftr-370	3040	10	with	with	ADP
ftr-370	3040	11	false	false	ADJ
ftr-370	3040	12	or	or	CCONJ
ftr-370	3040	13	incomplete	incomplete	ADJ
ftr-370	3040	14	information	information	NOUN
ftr-370	3040	15	.	.	PUNCT
ftr-370	3041	1	if	if	SCONJ
ftr-370	3041	2	more	more	ADJ
ftr-370	3041	3	than	than	ADP
ftr-370	3041	4	one	one	NUM
ftr-370	3041	5	material	material	NOUN
ftr-370	3041	6	advisor	advisor	NOUN
ftr-370	3041	7	is	be	AUX
ftr-370	3041	8	responsible	responsible	ADJ
ftr-370	3041	9	for	for	ADP
ftr-370	3041	10	filing	file	VERB
ftr-370	3041	11	a	a	DET
ftr-370	3041	12	return	return	NOUN
ftr-370	3041	13	under	under	ADP
ftr-370	3041	14	§	§	PROPN
ftr-370	3041	15	6111	6111	NUM
ftr-370	3041	16	with	with	ADP
ftr-370	3041	17	respect	respect	NOUN
ftr-370	3041	18	to	to	ADP
ftr-370	3041	19	the	the	DET
ftr-370	3041	20	same	same	ADJ
ftr-370	3041	21	reportable	reportable	ADJ
ftr-370	3041	22	transaction	transaction	NOUN
ftr-370	3041	23	,	,	PUNCT
ftr-370	3041	24	a	a	DET
ftr-370	3041	25	separate	separate	ADJ
ftr-370	3041	26	penalty	penalty	NOUN
ftr-370	3041	27	under	under	ADP
ftr-370	3041	28	§	§	PROPN
ftr-370	3041	29	6707	6707	NUM
ftr-370	3041	30	may	may	AUX
ftr-370	3041	31	be	be	AUX
ftr-370	3041	32	assessed	assess	VERB
ftr-370	3041	33	against	against	ADP
ftr-370	3041	34	each	each	DET
ftr-370	3041	35	material	material	NOUN
ftr-370	3041	36	advisor	advisor	NOUN
ftr-370	3041	37	who	who	PRON
ftr-370	3041	38	fails	fail	VERB
ftr-370	3041	39	to	to	PART
ftr-370	3041	40	timely	timely	ADV
ftr-370	3041	41	file	file	VERB
ftr-370	3041	42	a	a	DET
ftr-370	3041	43	return	return	NOUN
ftr-370	3041	44	or	or	CCONJ
ftr-370	3041	45	files	file	VERB
ftr-370	3041	46	a	a	DET
ftr-370	3041	47	return	return	NOUN
ftr-370	3041	48	with	with	ADP
ftr-370	3041	49	false	false	ADJ
ftr-370	3041	50	or	or	CCONJ
ftr-370	3041	51	incomplete	incomplete	ADJ
ftr-370	3041	52	information	information	NOUN
ftr-370	3041	53	.	.	PUNCT
ftr-370	3042	1	incomplete	incomplete	ADJ
ftr-370	3042	2	information	information	NOUN
ftr-370	3042	3	means	mean	VERB
ftr-370	3042	4	a	a	DET
ftr-370	3042	5	form	form	NOUN
ftr-370	3042	6	8918	8918	NUM
ftr-370	3042	7	,	,	PUNCT
ftr-370	3042	8	“	"	PUNCT
ftr-370	3042	9	material	material	ADJ
ftr-370	3042	10	advisor	advisor	NOUN
ftr-370	3042	11	disclosure	disclosure	NOUN
ftr-370	3042	12	statement	statement	NOUN
ftr-370	3042	13	”	"	PUNCT
ftr-370	3042	14	(	(	PUNCT
ftr-370	3042	15	or	or	CCONJ
ftr-370	3042	16	successor	successor	NOUN
ftr-370	3042	17	form	form	NOUN
ftr-370	3042	18	)	)	PUNCT
ftr-370	3042	19	,	,	PUNCT
ftr-370	3042	20	filed	file	VERB
ftr-370	3042	21	with	with	ADP
ftr-370	3042	22	the	the	DET
ftr-370	3042	23	irs	irs	PROPN
ftr-370	3042	24	that	that	PRON
ftr-370	3042	25	does	do	AUX
ftr-370	3042	26	not	not	PART
ftr-370	3042	27	provide	provide	VERB
ftr-370	3042	28	the	the	DET
ftr-370	3042	29	information	information	NOUN
ftr-370	3042	30	required	require	VERB
ftr-370	3042	31	under	under	ADP
ftr-370	3042	32	reg	reg	NOUN
ftr-370	3042	33	.	.	PUNCT
ftr-370	3043	1	§	§	PROPN
ftr-370	3043	2	301.6111	301.6111	NUM
ftr-370	3043	3	-	-	SYM
ftr-370	3043	4	3(d	3(d	NUM
ftr-370	3043	5	)	)	PUNCT
ftr-370	3043	6	.	.	PUNCT
ftr-370	3044	1	failure	failure	NOUN
ftr-370	3044	2	to	to	ADP
ftr-370	3044	3	timely	timely	ADJ
ftr-370	3044	4	file	file	NOUN
ftr-370	3044	5	or	or	CCONJ
ftr-370	3044	6	the	the	DET
ftr-370	3044	7	submission	submission	NOUN
ftr-370	3044	8	of	of	ADP
ftr-370	3044	9	false	false	ADJ
ftr-370	3044	10	or	or	CCONJ
ftr-370	3044	11	incomplete	incomplete	ADJ
ftr-370	3044	12	information	information	NOUN
ftr-370	3044	13	is	be	AUX
ftr-370	3044	14	intentional	intentional	ADJ
ftr-370	3044	15	if	if	SCONJ
ftr-370	3044	16	(	(	PUNCT
ftr-370	3044	17	1	1	X
ftr-370	3044	18	)	)	PUNCT
ftr-370	3044	19	the	the	DET
ftr-370	3044	20	material	material	NOUN
ftr-370	3044	21	advisor	advisor	NOUN
ftr-370	3044	22	knew	know	VERB
ftr-370	3044	23	of	of	ADP
ftr-370	3044	24	the	the	DET
ftr-370	3044	25	obligation	obligation	NOUN
ftr-370	3044	26	to	to	PART
ftr-370	3044	27	file	file	VERB
ftr-370	3044	28	a	a	DET
ftr-370	3044	29	return	return	NOUN
ftr-370	3044	30	,	,	PUNCT
ftr-370	3044	31	and	and	CCONJ
ftr-370	3044	32	knowingly	knowingly	ADV
ftr-370	3044	33	did	do	AUX
ftr-370	3044	34	not	not	PART
ftr-370	3044	35	timely	timely	ADV
ftr-370	3044	36	file	file	VERB
ftr-370	3044	37	a	a	DET
ftr-370	3044	38	return	return	NOUN
ftr-370	3044	39	,	,	PUNCT
ftr-370	3044	40	or	or	CCONJ
ftr-370	3044	41	(	(	PUNCT
ftr-370	3044	42	2	2	X
ftr-370	3044	43	)	)	PUNCT
ftr-370	3044	44	filed	file	VERB
ftr-370	3044	45	a	a	DET
ftr-370	3044	46	return	return	NOUN
ftr-370	3044	47	knowing	know	VERB
ftr-370	3044	48	that	that	SCONJ
ftr-370	3044	49	it	it	PRON
ftr-370	3044	50	was	be	AUX
ftr-370	3044	51	false	false	ADJ
ftr-370	3044	52	or	or	CCONJ
ftr-370	3044	53	incomplete	incomplete	ADJ
ftr-370	3044	54	.	.	PUNCT
ftr-370	3045	1	the	the	DET
ftr-370	3045	2	proposed	propose	VERB
ftr-370	3045	3	regulations	regulation	NOUN
ftr-370	3045	4	provide	provide	VERB
ftr-370	3045	5	factors	factor	NOUN
ftr-370	3045	6	that	that	SCONJ
ftr-370	3045	7	the	the	DET
ftr-370	3045	8	irs	irs	PROPN
ftr-370	3045	9	should	should	AUX
ftr-370	3045	10	take	take	VERB
ftr-370	3045	11	into	into	ADP
ftr-370	3045	12	account	account	NOUN
ftr-370	3045	13	during	during	ADP
ftr-370	3045	14	the	the	DET
ftr-370	3045	15	2009	2009	NUM
ftr-370	3045	16	]	]	PUNCT
ftr-370	3045	17	recent	recent	ADJ
ftr-370	3045	18	developments	development	NOUN
ftr-370	3045	19	in	in	ADP
ftr-370	3045	20	federal	federal	ADJ
ftr-370	3045	21	income	income	NOUN
ftr-370	3045	22	taxation	taxation	NOUN
ftr-370	3045	23	415	415	NUM
ftr-370	3045	24	determination	determination	NOUN
ftr-370	3045	25	whether	whether	SCONJ
ftr-370	3045	26	to	to	PART
ftr-370	3045	27	rescind	rescind	VERB
ftr-370	3045	28	all	all	PRON
ftr-370	3045	29	or	or	CCONJ
ftr-370	3045	30	a	a	DET
ftr-370	3045	31	portion	portion	NOUN
ftr-370	3045	32	of	of	ADP
ftr-370	3045	33	a	a	DET
ftr-370	3045	34	§	§	PROPN
ftr-370	3045	35	6707	6707	NUM
ftr-370	3045	36	penalty	penalty	NOUN
ftr-370	3045	37	.	.	PUNCT
ftr-370	3046	1	the	the	DET
ftr-370	3046	2	list	list	NOUN
ftr-370	3046	3	of	of	ADP
ftr-370	3046	4	factors	factor	NOUN
ftr-370	3046	5	generally	generally	ADV
ftr-370	3046	6	follows	follow	VERB
ftr-370	3046	7	rev	rev	PROPN
ftr-370	3046	8	.	.	PROPN
ftr-370	3046	9	proc	proc	PROPN
ftr-370	3046	10	.	.	PUNCT
ftr-370	3047	1	2007	2007	NUM
ftr-370	3047	2	-	-	SYM
ftr-370	3047	3	21	21	NUM
ftr-370	3047	4	,	,	PUNCT
ftr-370	3047	5	2007	2007	NUM
ftr-370	3047	6	-	-	SYM
ftr-370	3047	7	9	9	NUM
ftr-370	3047	8	i.r.b	i.r.b	NOUN
ftr-370	3047	9	.	.	PUNCT
ftr-370	3048	1	613	613	NUM
ftr-370	3048	2	.	.	PUNCT
ftr-370	3049	1	the	the	DET
ftr-370	3049	2	regulations	regulation	NOUN
ftr-370	3049	3	will	will	AUX
ftr-370	3049	4	apply	apply	VERB
ftr-370	3049	5	to	to	ADP
ftr-370	3049	6	returns	return	NOUN
ftr-370	3049	7	the	the	DET
ftr-370	3049	8	due	due	ADJ
ftr-370	3049	9	date	date	NOUN
ftr-370	3049	10	of	of	ADP
ftr-370	3049	11	which	which	PRON
ftr-370	3049	12	is	be	AUX
ftr-370	3049	13	after	after	SCONJ
ftr-370	3049	14	the	the	DET
ftr-370	3049	15	final	final	ADJ
ftr-370	3049	16	regulations	regulation	NOUN
ftr-370	3049	17	are	be	AUX
ftr-370	3049	18	published	publish	VERB
ftr-370	3049	19	in	in	ADP
ftr-370	3049	20	the	the	DET
ftr-370	3049	21	federal	federal	ADJ
ftr-370	3049	22	register	register	NOUN
ftr-370	3049	23	.	.	PUNCT
ftr-370	3050	1	ix	ix	ADJ
ftr-370	3050	2	.	.	PUNCT
ftr-370	3051	1	exempt	exempt	ADJ
ftr-370	3051	2	organizations	organization	NOUN
ftr-370	3051	3	and	and	CCONJ
ftr-370	3051	4	charitable	charitable	ADJ
ftr-370	3051	5	giving	give	VERB
ftr-370	3051	6	a.	a.	NOUN
ftr-370	3051	7	exempt	exempt	ADJ
ftr-370	3051	8	organizations	organization	NOUN
ftr-370	3051	9	there	there	PRON
ftr-370	3051	10	were	be	VERB
ftr-370	3051	11	no	no	DET
ftr-370	3051	12	significant	significant	ADJ
ftr-370	3051	13	developments	development	NOUN
ftr-370	3051	14	regarding	regard	VERB
ftr-370	3051	15	this	this	DET
ftr-370	3051	16	topic	topic	NOUN
ftr-370	3051	17	during	during	ADP
ftr-370	3051	18	2008	2008	NUM
ftr-370	3051	19	.	.	PUNCT
ftr-370	3052	1	b.	b.	PROPN
ftr-370	3052	2	charitable	charitable	ADJ
ftr-370	3052	3	giving	give	VERB
ftr-370	3052	4	1	1	NUM
ftr-370	3052	5	.	.	PUNCT
ftr-370	3053	1	the	the	DET
ftr-370	3053	2	potential	potential	ADJ
ftr-370	3053	3	tax	tax	NOUN
ftr-370	3053	4	benefits	benefit	NOUN
ftr-370	3053	5	of	of	ADP
ftr-370	3053	6	a	a	DET
ftr-370	3053	7	charitable	charitable	ADJ
ftr-370	3053	8	contribution	contribution	NOUN
ftr-370	3053	9	“	"	PUNCT
ftr-370	3053	10	described	describe	VERB
ftr-370	3053	11	as	as	ADP
ftr-370	3053	12	offering	offer	VERB
ftr-370	3053	13	a	a	DET
ftr-370	3053	14	‘	'	PUNCT
ftr-370	3053	15	huge	huge	ADJ
ftr-370	3053	16	[	[	X
ftr-370	3053	17	tax	tax	NOUN
ftr-370	3053	18	]	]	X
ftr-370	3053	19	windfall	windfall	NOUN
ftr-370	3053	20	’	'	PUNCT
ftr-370	3053	21	of	of	ADP
ftr-370	3053	22	‘	'	PUNCT
ftr-370	3053	23	150k	150k	NUM
ftr-370	3053	24	,	,	PUNCT
ftr-370	3053	25	’	'	PUNCT
ftr-370	3053	26	”	"	PUNCT
ftr-370	3053	27	morphed	morph	VERB
ftr-370	3053	28	into	into	ADP
ftr-370	3053	29	a	a	DET
ftr-370	3053	30	40	40	NUM
ftr-370	3053	31	%	%	NOUN
ftr-370	3053	32	gross	gross	ADJ
ftr-370	3053	33	valuation	valuation	NOUN
ftr-370	3053	34	misstatement	misstatement	NOUN
ftr-370	3053	35	penalty	penalty	NOUN
ftr-370	3053	36	.	.	PUNCT
ftr-370	3054	1	bergquist	bergquist	PROPN
ftr-370	3054	2	v.	v.	PROPN
ftr-370	3054	3	commissioner	commissioner	PROPN
ftr-370	3054	4	,	,	PUNCT
ftr-370	3054	5	131	131	NUM
ftr-370	3054	6	t.c	t.c	PROPN
ftr-370	3054	7	.	.	PUNCT
ftr-370	3055	1	no	no	INTJ
ftr-370	3055	2	.	.	NOUN
ftr-370	3055	3	2	2	NUM
ftr-370	3055	4	(	(	PUNCT
ftr-370	3055	5	7/22/08	7/22/08	NOUN
ftr-370	3055	6	)	)	PUNCT
ftr-370	3055	7	.	.	PUNCT
ftr-370	3056	1	prior	prior	ADV
ftr-370	3056	2	to	to	ADP
ftr-370	3056	3	2001	2001	NUM
ftr-370	3056	4	,	,	PUNCT
ftr-370	3056	5	the	the	DET
ftr-370	3056	6	taxpayers	taxpayer	NOUN
ftr-370	3056	7	provided	provide	VERB
ftr-370	3056	8	medical	medical	ADJ
ftr-370	3056	9	services	service	NOUN
ftr-370	3056	10	to	to	ADP
ftr-370	3056	11	the	the	DET
ftr-370	3056	12	oregon	oregon	PROPN
ftr-370	3056	13	health	health	PROPN
ftr-370	3056	14	&	&	CCONJ
ftr-370	3056	15	science	science	PROPN
ftr-370	3056	16	university	university	PROPN
ftr-370	3056	17	hospital	hospital	NOUN
ftr-370	3056	18	(	(	PUNCT
ftr-370	3056	19	ohsu	ohsu	PROPN
ftr-370	3056	20	)	)	PUNCT
ftr-370	3056	21	through	through	ADP
ftr-370	3056	22	their	their	PRON
ftr-370	3056	23	medical	medical	ADJ
ftr-370	3056	24	professional	professional	ADJ
ftr-370	3056	25	corporation	corporation	NOUN
ftr-370	3056	26	(	(	PUNCT
ftr-370	3056	27	ua	ua	PROPN
ftr-370	3056	28	)	)	PUNCT
ftr-370	3056	29	.	.	PUNCT
ftr-370	3057	1	following	follow	VERB
ftr-370	3057	2	the	the	DET
ftr-370	3057	3	announcement	announcement	NOUN
ftr-370	3057	4	by	by	ADP
ftr-370	3057	5	ohsu	ohsu	PROPN
ftr-370	3057	6	that	that	SCONJ
ftr-370	3057	7	it	it	PRON
ftr-370	3057	8	would	would	AUX
ftr-370	3057	9	terminate	terminate	VERB
ftr-370	3057	10	its	its	PRON
ftr-370	3057	11	contracts	contract	NOUN
ftr-370	3057	12	with	with	ADP
ftr-370	3057	13	various	various	ADJ
ftr-370	3057	14	medical	medical	ADJ
ftr-370	3057	15	professional	professional	ADJ
ftr-370	3057	16	corporations	corporation	NOUN
ftr-370	3057	17	through	through	ADP
ftr-370	3057	18	which	which	PRON
ftr-370	3057	19	physicians	physician	NOUN
ftr-370	3057	20	provided	provide	VERB
ftr-370	3057	21	services	service	NOUN
ftr-370	3057	22	and	and	CCONJ
ftr-370	3057	23	form	form	VERB
ftr-370	3057	24	its	its	PRON
ftr-370	3057	25	own	own	ADJ
ftr-370	3057	26	organization	organization	NOUN
ftr-370	3057	27	,	,	PUNCT
ftr-370	3057	28	the	the	DET
ftr-370	3057	29	oregon	oregon	PROPN
ftr-370	3057	30	health	health	PROPN
ftr-370	3057	31	&	&	CCONJ
ftr-370	3057	32	science	science	PROPN
ftr-370	3057	33	university	university	PROPN
ftr-370	3057	34	hospital	hospital	PROPN
ftr-370	3057	35	medical	medical	ADJ
ftr-370	3057	36	group	group	NOUN
ftr-370	3057	37	(	(	PUNCT
ftr-370	3057	38	ohsumg	ohsumg	ADJ
ftr-370	3057	39	)	)	PUNCT
ftr-370	3057	40	,	,	PUNCT
ftr-370	3057	41	which	which	PRON
ftr-370	3057	42	thereafter	thereafter	ADV
ftr-370	3057	43	would	would	AUX
ftr-370	3057	44	employ	employ	VERB
ftr-370	3057	45	the	the	DET
ftr-370	3057	46	physicians	physician	NOUN
ftr-370	3057	47	,	,	PUNCT
ftr-370	3057	48	the	the	DET
ftr-370	3057	49	taxpayers	taxpayer	NOUN
ftr-370	3057	50	contributed	contribute	VERB
ftr-370	3057	51	most	most	ADJ
ftr-370	3057	52	of	of	ADP
ftr-370	3057	53	the	the	DET
ftr-370	3057	54	stock	stock	NOUN
ftr-370	3057	55	of	of	ADP
ftr-370	3057	56	ua	ua	PRON
ftr-370	3057	57	to	to	PART
ftr-370	3057	58	ohsumg	ohsumg	VERB
ftr-370	3057	59	.	.	PUNCT
ftr-370	3058	1	the	the	DET
ftr-370	3058	2	corporation	corporation	NOUN
ftr-370	3058	3	[	[	X
ftr-370	3058	4	ua	ua	X
ftr-370	3058	5	]	]	AUX
ftr-370	3058	6	had	have	VERB
ftr-370	3058	7	no	no	DET
ftr-370	3058	8	assets	asset	NOUN
ftr-370	3058	9	other	other	ADJ
ftr-370	3058	10	than	than	ADP
ftr-370	3058	11	accounts	account	NOUN
ftr-370	3058	12	receivable	receivable	ADJ
ftr-370	3058	13	and	and	CCONJ
ftr-370	3058	14	had	have	AUX
ftr-370	3058	15	never	never	ADV
ftr-370	3058	16	paid	pay	VERB
ftr-370	3058	17	any	any	DET
ftr-370	3058	18	dividends	dividend	NOUN
ftr-370	3058	19	.	.	PUNCT
ftr-370	3059	1	after	after	SCONJ
ftr-370	3059	2	the	the	DET
ftr-370	3059	3	consolidation	consolidation	NOUN
ftr-370	3059	4	was	be	AUX
ftr-370	3059	5	completed	complete	VERB
ftr-370	3059	6	,	,	PUNCT
ftr-370	3059	7	ua	ua	PRON
ftr-370	3059	8	would	would	AUX
ftr-370	3059	9	have	have	VERB
ftr-370	3059	10	no	no	DET
ftr-370	3059	11	doctors	doctor	NOUN
ftr-370	3059	12	and	and	CCONJ
ftr-370	3059	13	no	no	DET
ftr-370	3059	14	patients	patient	NOUN
ftr-370	3059	15	,	,	PUNCT
ftr-370	3059	16	and	and	CCONJ
ftr-370	3059	17	ua	ua	PRON
ftr-370	3059	18	would	would	AUX
ftr-370	3059	19	not	not	PART
ftr-370	3059	20	operate	operate	VERB
ftr-370	3059	21	other	other	ADJ
ftr-370	3059	22	than	than	SCONJ
ftr-370	3059	23	to	to	PART
ftr-370	3059	24	collect	collect	VERB
ftr-370	3059	25	accounts	account	NOUN
ftr-370	3059	26	receivable	receivable	ADJ
ftr-370	3059	27	outstanding	outstanding	ADJ
ftr-370	3059	28	as	as	ADP
ftr-370	3059	29	of	of	ADP
ftr-370	3059	30	the	the	DET
ftr-370	3059	31	date	date	NOUN
ftr-370	3059	32	of	of	ADP
ftr-370	3059	33	the	the	DET
ftr-370	3059	34	consolidation	consolidation	NOUN
ftr-370	3059	35	.	.	PUNCT
ftr-370	3060	1	according	accord	VERB
ftr-370	3060	2	to	to	ADP
ftr-370	3060	3	the	the	DET
ftr-370	3060	4	court	court	NOUN
ftr-370	3060	5	’s	’s	PART
ftr-370	3060	6	fact	fact	NOUN
ftr-370	3060	7	findings	finding	NOUN
ftr-370	3060	8	,	,	PUNCT
ftr-370	3060	9	“	"	PUNCT
ftr-370	3060	10	ohsumg	ohsumg	PROPN
ftr-370	3060	11	’s	’s	ADJ
ftr-370	3060	12	executive	executive	ADJ
ftr-370	3060	13	management	management	NOUN
ftr-370	3060	14	accepted	accept	VERB
ftr-370	3060	15	the	the	DET
ftr-370	3060	16	donation	donation	NOUN
ftr-370	3060	17	of	of	ADP
ftr-370	3060	18	ua	ua	PROPN
ftr-370	3060	19	stock	stock	PROPN
ftr-370	3060	20	as	as	ADP
ftr-370	3060	21	a	a	DET
ftr-370	3060	22	professional	professional	ADJ
ftr-370	3060	23	courtesy	courtesy	NOUN
ftr-370	3060	24	to	to	ADP
ftr-370	3060	25	the	the	DET
ftr-370	3060	26	ua	ua	PROPN
ftr-370	3060	27	stockholders	stockholder	NOUN
ftr-370	3060	28	.	.	PUNCT
ftr-370	3061	1	at	at	ADP
ftr-370	3061	2	the	the	DET
ftr-370	3061	3	time	time	NOUN
ftr-370	3061	4	of	of	ADP
ftr-370	3061	5	donation	donation	NOUN
ftr-370	3061	6	,	,	PUNCT
ftr-370	3061	7	ohsumg	ohsumg	PROPN
ftr-370	3061	8	’s	’s	PART
ftr-370	3061	9	management	management	NOUN
ftr-370	3061	10	did	do	AUX
ftr-370	3061	11	not	not	PART
ftr-370	3061	12	expect	expect	VERB
ftr-370	3061	13	to	to	PART
ftr-370	3061	14	derive	derive	VERB
ftr-370	3061	15	any	any	DET
ftr-370	3061	16	economic	economic	ADJ
ftr-370	3061	17	benefit	benefit	NOUN
ftr-370	3061	18	from	from	ADP
ftr-370	3061	19	the	the	DET
ftr-370	3061	20	donated	donate	VERB
ftr-370	3061	21	ua	ua	PROPN
ftr-370	3061	22	stock	stock	PROPN
ftr-370	3061	23	.	.	PUNCT
ftr-370	3062	1	ohsumg	ohsumg	ADJ
ftr-370	3062	2	management	management	NOUN
ftr-370	3062	3	did	do	AUX
ftr-370	3062	4	not	not	PART
ftr-370	3062	5	expect	expect	VERB
ftr-370	3062	6	to	to	PART
ftr-370	3062	7	receive	receive	VERB
ftr-370	3062	8	and	and	CCONJ
ftr-370	3062	9	in	in	ADP
ftr-370	3062	10	fact	fact	NOUN
ftr-370	3062	11	did	do	AUX
ftr-370	3062	12	not	not	PART
ftr-370	3062	13	receive	receive	VERB
ftr-370	3062	14	from	from	ADP
ftr-370	3062	15	ua	ua	PROPN
ftr-370	3062	16	any	any	DET
ftr-370	3062	17	dividends	dividend	NOUN
ftr-370	3062	18	or	or	CCONJ
ftr-370	3062	19	distributions	distribution	NOUN
ftr-370	3062	20	.	.	PUNCT
ftr-370	3062	21	”	"	PUNCT
ftr-370	3063	1	ohsumg	ohsumg	PROPN
ftr-370	3063	2	advised	advise	VERB
ftr-370	3063	3	the	the	DET
ftr-370	3063	4	taxpayers	taxpayer	NOUN
ftr-370	3063	5	that	that	SCONJ
ftr-370	3063	6	it	it	PRON
ftr-370	3063	7	was	be	AUX
ftr-370	3063	8	valuing	value	VERB
ftr-370	3063	9	the	the	DET
ftr-370	3063	10	contribution	contribution	NOUN
ftr-370	3063	11	at	at	ADP
ftr-370	3063	12	zero	zero	NUM
ftr-370	3063	13	.	.	PUNCT
ftr-370	3064	1	twenty	twenty	NUM
ftr-370	3064	2	six	six	NUM
ftr-370	3064	3	of	of	ADP
ftr-370	3064	4	twenty	twenty	NUM
ftr-370	3064	5	eight	eight	NUM
ftr-370	3064	6	shareholders	shareholder	NOUN
ftr-370	3064	7	claimed	claim	VERB
ftr-370	3064	8	charitable	charitable	ADJ
ftr-370	3064	9	contributions	contribution	NOUN
ftr-370	3064	10	deduction	deduction	NOUN
ftr-370	3064	11	of	of	ADP
ftr-370	3064	12	$	$	SYM
ftr-370	3064	13	401.79	401.79	NUM
ftr-370	3064	14	per	per	ADP
ftr-370	3064	15	share	share	NOUN
ftr-370	3064	16	,	,	PUNCT
ftr-370	3064	17	based	base	VERB
ftr-370	3064	18	on	on	ADP
ftr-370	3064	19	an	an	DET
ftr-370	3064	20	appraisal	appraisal	NOUN
ftr-370	3064	21	.	.	PUNCT
ftr-370	3065	1	judge	judge	PROPN
ftr-370	3065	2	swift	swift	PROPN
ftr-370	3065	3	found	find	VERB
ftr-370	3065	4	that	that	SCONJ
ftr-370	3065	5	ua	ua	PROPN
ftr-370	3065	6	was	be	AUX
ftr-370	3065	7	not	not	PART
ftr-370	3065	8	a	a	DET
ftr-370	3065	9	going	go	VERB
ftr-370	3065	10	concern	concern	NOUN
ftr-370	3065	11	at	at	ADP
ftr-370	3065	12	the	the	DET
ftr-370	3065	13	time	time	NOUN
ftr-370	3065	14	of	of	ADP
ftr-370	3065	15	the	the	DET
ftr-370	3065	16	contribution	contribution	NOUN
ftr-370	3065	17	and	and	CCONJ
ftr-370	3065	18	allowed	allow	VERB
ftr-370	3065	19	a	a	DET
ftr-370	3065	20	deduction	deduction	NOUN
ftr-370	3065	21	of	of	ADP
ftr-370	3065	22	$	$	SYM
ftr-370	3065	23	37	37	NUM
ftr-370	3065	24	per	per	ADP
ftr-370	3065	25	share	share	NOUN
ftr-370	3065	26	for	for	ADP
ftr-370	3065	27	voting	vote	VERB
ftr-370	3065	28	stock	stock	NOUN
ftr-370	3065	29	and	and	CCONJ
ftr-370	3065	30	$	$	SYM
ftr-370	3065	31	35	35	NUM
ftr-370	3065	32	per	per	ADP
ftr-370	3065	33	share	share	NOUN
ftr-370	3065	34	for	for	ADP
ftr-370	3065	35	nonvoting	nonvoting	ADJ
ftr-370	3065	36	stock	stock	NOUN
ftr-370	3065	37	,	,	PUNCT
ftr-370	3065	38	which	which	PRON
ftr-370	3065	39	had	have	AUX
ftr-370	3065	40	been	be	AUX
ftr-370	3065	41	conceded	concede	VERB
ftr-370	3065	42	by	by	ADP
ftr-370	3065	43	the	the	DET
ftr-370	3065	44	commissioner	commissioner	NOUN
ftr-370	3065	45	based	base	VERB
ftr-370	3065	46	on	on	ADP
ftr-370	3065	47	its	its	PRON
ftr-370	3065	48	expert	expert	NOUN
ftr-370	3065	49	’s	’s	PART
ftr-370	3065	50	appraisal	appraisal	NOUN
ftr-370	3065	51	.	.	PUNCT
ftr-370	3066	1	the	the	DET
ftr-370	3066	2	substantial	substantial	ADJ
ftr-370	3066	3	valuation	valuation	NOUN
ftr-370	3066	4	misstatement	misstatement	NOUN
ftr-370	3066	5	penalty	penalty	NOUN
ftr-370	3066	6	of	of	ADP
ftr-370	3066	7	§	§	PROPN
ftr-370	3066	8	6662(e	6662(e	NUM
ftr-370	3066	9	)	)	PUNCT
ftr-370	3066	10	and	and	CCONJ
ftr-370	3066	11	gross	gross	ADJ
ftr-370	3066	12	valuation	valuation	NOUN
ftr-370	3066	13	misstatement	misstatement	NOUN
ftr-370	3066	14	penalty	penalty	NOUN
ftr-370	3066	15	of	of	ADP
ftr-370	3066	16	§	§	PROPN
ftr-370	3066	17	6662(h	6662(h	NUM
ftr-370	3066	18	)	)	PUNCT
ftr-370	3066	19	applied	apply	VERB
ftr-370	3066	20	,	,	PUNCT
ftr-370	3066	21	depending	depend	VERB
ftr-370	3066	22	,	,	PUNCT
ftr-370	3066	23	taxpayer	taxpayer	NOUN
ftr-370	3066	24	-	-	PUNCT
ftr-370	3066	25	by416	by416	PROPN
ftr-370	3066	26	florida	florida	PROPN
ftr-370	3066	27	tax	tax	NOUN
ftr-370	3066	28	review	review	NOUN
ftr-370	3066	29	[	[	X
ftr-370	3066	30	vol	vol	NOUN
ftr-370	3066	31	.	.	PUNCT
ftr-370	3067	1	9	9	NUM
ftr-370	3067	2	:	:	SYM
ftr-370	3067	3	si	si	PROPN
ftr-370	3067	4	taxpayer	taxpayer	PROPN
ftr-370	3067	5	,	,	PUNCT
ftr-370	3067	6	on	on	ADP
ftr-370	3067	7	whether	whether	SCONJ
ftr-370	3067	8	the	the	DET
ftr-370	3067	9	deficiency	deficiency	NOUN
ftr-370	3067	10	exceed	exceed	VERB
ftr-370	3067	11	$	$	SYM
ftr-370	3067	12	5,000	5,000	NUM
ftr-370	3067	13	.	.	PUNCT
ftr-370	3068	1	the	the	DET
ftr-370	3068	2	taxpayers	taxpayer	NOUN
ftr-370	3068	3	did	do	AUX
ftr-370	3068	4	not	not	PART
ftr-370	3068	5	act	act	VERB
ftr-370	3068	6	in	in	ADP
ftr-370	3068	7	good	good	ADJ
ftr-370	3068	8	faith	faith	NOUN
ftr-370	3068	9	:	:	PUNCT
ftr-370	3068	10	from	from	ADP
ftr-370	3068	11	the	the	DET
ftr-370	3068	12	beginning	beginning	NOUN
ftr-370	3068	13	,	,	PUNCT
ftr-370	3068	14	the	the	DET
ftr-370	3068	15	plan	plan	NOUN
ftr-370	3068	16	to	to	PART
ftr-370	3068	17	donate	donate	VERB
ftr-370	3068	18	ua	ua	PROPN
ftr-370	3068	19	stock	stock	NOUN
ftr-370	3068	20	on	on	ADP
ftr-370	3068	21	the	the	DET
ftr-370	3068	22	brink	brink	NOUN
ftr-370	3068	23	of	of	ADP
ftr-370	3068	24	the	the	DET
ftr-370	3068	25	january	january	PROPN
ftr-370	3068	26	1	1	NUM
ftr-370	3068	27	,	,	PUNCT
ftr-370	3068	28	2002	2002	NUM
ftr-370	3068	29	,	,	PUNCT
ftr-370	3068	30	consolidation	consolidation	NOUN
ftr-370	3068	31	was	be	AUX
ftr-370	3068	32	presented	present	VERB
ftr-370	3068	33	to	to	ADP
ftr-370	3068	34	ua	ua	PROPN
ftr-370	3068	35	stockholders	stockholder	NOUN
ftr-370	3068	36	as	as	ADP
ftr-370	3068	37	a	a	DET
ftr-370	3068	38	way	way	NOUN
ftr-370	3068	39	to	to	PART
ftr-370	3068	40	reap	reap	VERB
ftr-370	3068	41	a	a	DET
ftr-370	3068	42	potential	potential	ADJ
ftr-370	3068	43	“	"	PUNCT
ftr-370	3068	44	150k	150k	NUM
ftr-370	3068	45	”	"	PUNCT
ftr-370	3068	46	windfall	windfall	NOUN
ftr-370	3068	47	.	.	PUNCT
ftr-370	3069	1	petitioners	petitioner	NOUN
ftr-370	3069	2	are	be	AUX
ftr-370	3069	3	well	well	ADV
ftr-370	3069	4	educated	educate	VERB
ftr-370	3069	5	and	and	CCONJ
ftr-370	3069	6	surely	surely	ADV
ftr-370	3069	7	were	be	AUX
ftr-370	3069	8	cognizant	cognizant	ADJ
ftr-370	3069	9	of	of	ADP
ftr-370	3069	10	the	the	DET
ftr-370	3069	11	imprudence	imprudence	NOUN
ftr-370	3069	12	of	of	ADP
ftr-370	3069	13	valuing	value	VERB
ftr-370	3069	14	the	the	DET
ftr-370	3069	15	ua	ua	PROPN
ftr-370	3069	16	stock	stock	NOUN
ftr-370	3069	17	at	at	ADP
ftr-370	3069	18	such	such	DET
ftr-370	3069	19	a	a	DET
ftr-370	3069	20	high	high	ADJ
ftr-370	3069	21	value	value	NOUN
ftr-370	3069	22	given	give	VERB
ftr-370	3069	23	the	the	DET
ftr-370	3069	24	likelihood	likelihood	NOUN
ftr-370	3069	25	that	that	SCONJ
ftr-370	3069	26	by	by	ADP
ftr-370	3069	27	2002	2002	NUM
ftr-370	3069	28	ua	ua	PROPN
ftr-370	3069	29	would	would	AUX
ftr-370	3069	30	no	no	ADV
ftr-370	3069	31	longer	long	ADV
ftr-370	3069	32	be	be	AUX
ftr-370	3069	33	an	an	DET
ftr-370	3069	34	operating	operating	NOUN
ftr-370	3069	35	entity	entity	NOUN
ftr-370	3069	36	.	.	PUNCT
ftr-370	3070	1	...	...	PUNCT
ftr-370	3071	1	petitioners	petitioner	NOUN
ftr-370	3071	2	were	be	AUX
ftr-370	3071	3	aware	aware	ADJ
ftr-370	3071	4	of	of	ADP
ftr-370	3071	5	the	the	DET
ftr-370	3071	6	january	january	PROPN
ftr-370	3071	7	8	8	NUM
ftr-370	3071	8	,	,	PUNCT
ftr-370	3071	9	2002	2002	NUM
ftr-370	3071	10	,	,	PUNCT
ftr-370	3071	11	letter	letter	NOUN
ftr-370	3071	12	from	from	ADP
ftr-370	3071	13	ohsumg	ohsumg	ADJ
ftr-370	3071	14	’s	’s	PART
ftr-370	3071	15	president	president	NOUN
ftr-370	3071	16	stating	state	VERB
ftr-370	3071	17	that	that	SCONJ
ftr-370	3071	18	ohsumg	ohsumg	NOUN
ftr-370	3071	19	had	have	AUX
ftr-370	3071	20	decided	decide	VERB
ftr-370	3071	21	to	to	PART
ftr-370	3071	22	book	book	VERB
ftr-370	3071	23	the	the	DET
ftr-370	3071	24	donated	donate	VERB
ftr-370	3071	25	stock	stock	NOUN
ftr-370	3071	26	at	at	ADP
ftr-370	3071	27	zero	zero	NUM
ftr-370	3071	28	...	...	PUNCT
ftr-370	3071	29	.	.	PUNCT
ftr-370	3072	1	[	[	X
ftr-370	3072	2	a	a	X
ftr-370	3072	3	]	]	X
ftr-370	3072	4	taxpayer	taxpayer	NOUN
ftr-370	3072	5	will	will	AUX
ftr-370	3072	6	not	not	PART
ftr-370	3072	7	be	be	AUX
ftr-370	3072	8	considered	consider	VERB
ftr-370	3072	9	to	to	PART
ftr-370	3072	10	have	have	AUX
ftr-370	3072	11	reasonably	reasonably	ADV
ftr-370	3072	12	relied	rely	VERB
ftr-370	3072	13	in	in	ADP
ftr-370	3072	14	good	good	ADJ
ftr-370	3072	15	faith	faith	NOUN
ftr-370	3072	16	on	on	ADP
ftr-370	3072	17	advice	advice	NOUN
ftr-370	3072	18	from	from	ADP
ftr-370	3072	19	an	an	DET
ftr-370	3072	20	adviser	adviser	NOUN
ftr-370	3072	21	if	if	SCONJ
ftr-370	3072	22	the	the	DET
ftr-370	3072	23	advice	advice	NOUN
ftr-370	3072	24	is	be	AUX
ftr-370	3072	25	based	base	VERB
ftr-370	3072	26	on	on	ADP
ftr-370	3072	27	an	an	DET
ftr-370	3072	28	‘	'	PUNCT
ftr-370	3072	29	unreasonable	unreasonable	ADJ
ftr-370	3072	30	’	'	PUNCT
ftr-370	3072	31	assumption	assumption	NOUN
ftr-370	3072	32	the	the	DET
ftr-370	3072	33	“	"	PUNCT
ftr-370	3072	34	taxpayer	taxpayer	NOUN
ftr-370	3072	35	knows	know	VERB
ftr-370	3072	36	,	,	PUNCT
ftr-370	3072	37	or	or	CCONJ
ftr-370	3072	38	has	have	VERB
ftr-370	3072	39	reason	reason	NOUN
ftr-370	3072	40	to	to	PART
ftr-370	3072	41	know	know	VERB
ftr-370	3072	42	,	,	PUNCT
ftr-370	3072	43	is	be	AUX
ftr-370	3072	44	unlikely	unlikely	ADJ
ftr-370	3072	45	to	to	PART
ftr-370	3072	46	be	be	AUX
ftr-370	3072	47	true	true	ADJ
ftr-370	3072	48	”	"	PUNCT
ftr-370	3072	49	.	.	PUNCT
ftr-370	3073	1	this	this	PRON
ftr-370	3073	2	would	would	AUX
ftr-370	3073	3	appear	appear	VERB
ftr-370	3073	4	to	to	PART
ftr-370	3073	5	be	be	AUX
ftr-370	3073	6	particularly	particularly	ADV
ftr-370	3073	7	applicable	applicable	ADJ
ftr-370	3073	8	where	where	SCONJ
ftr-370	3073	9	no	no	DET
ftr-370	3073	10	adviser	adviser	NOUN
ftr-370	3073	11	is	be	AUX
ftr-370	3073	12	sought	seek	VERB
ftr-370	3073	13	out	out	ADP
ftr-370	3073	14	who	who	PRON
ftr-370	3073	15	is	be	AUX
ftr-370	3073	16	truly	truly	ADV
ftr-370	3073	17	independent	independent	ADJ
ftr-370	3073	18	of	of	ADP
ftr-370	3073	19	the	the	DET
ftr-370	3073	20	planned	plan	VERB
ftr-370	3073	21	transaction	transaction	NOUN
ftr-370	3073	22	.	.	PUNCT
ftr-370	3074	1	2	2	X
ftr-370	3074	2	.	.	NUM
ftr-370	3074	3	proposed	propose	VERB
ftr-370	3074	4	regulations	regulation	NOUN
ftr-370	3074	5	on	on	ADP
ftr-370	3074	6	contributions	contribution	NOUN
ftr-370	3074	7	of	of	ADP
ftr-370	3074	8	used	used	ADJ
ftr-370	3074	9	underwear	underwear	NOUN
ftr-370	3074	10	,	,	PUNCT
ftr-370	3075	1	oh	oh	INTJ
ftr-370	3075	2	yeah	yeah	INTJ
ftr-370	3076	1	and	and	CCONJ
ftr-370	3076	2	also	also	ADV
ftr-370	3076	3	substantiation	substantiation	NOUN
ftr-370	3076	4	requirements	requirement	NOUN
ftr-370	3076	5	.	.	PUNCT
ftr-370	3077	1	reg-140029	reg-140029	NOUN
ftr-370	3077	2	-	-	PUNCT
ftr-370	3077	3	07	07	NUM
ftr-370	3077	4	,	,	PUNCT
ftr-370	3077	5	substantiation	substantiation	NOUN
ftr-370	3077	6	and	and	CCONJ
ftr-370	3077	7	reporting	reporting	NOUN
ftr-370	3077	8	requirements	requirement	NOUN
ftr-370	3077	9	for	for	ADP
ftr-370	3077	10	cash	cash	NOUN
ftr-370	3077	11	and	and	CCONJ
ftr-370	3077	12	noncash	noncash	NOUN
ftr-370	3077	13	charitable	charitable	ADJ
ftr-370	3077	14	contribution	contribution	NOUN
ftr-370	3077	15	deductions	deduction	NOUN
ftr-370	3077	16	,	,	PUNCT
ftr-370	3078	1	73	73	NUM
ftr-370	3078	2	f.r	f.r	NOUN
ftr-370	3078	3	.	.	PROPN
ftr-370	3078	4	45908	45908	NUM
ftr-370	3078	5	(	(	PUNCT
ftr-370	3078	6	8/7/08	8/7/08	NUM
ftr-370	3078	7	)	)	PUNCT
ftr-370	3078	8	.	.	PUNCT
ftr-370	3079	1	the	the	DET
ftr-370	3079	2	treasury	treasury	PROPN
ftr-370	3079	3	department	department	PROPN
ftr-370	3079	4	has	have	AUX
ftr-370	3079	5	published	publish	VERB
ftr-370	3079	6	proposed	propose	VERB
ftr-370	3079	7	regulations	regulation	NOUN
ftr-370	3079	8	[	[	X
ftr-370	3079	9	prop	prop	NOUN
ftr-370	3079	10	.	.	PUNCT
ftr-370	3080	1	regs	regs	PROPN
ftr-370	3080	2	.	.	PUNCT
ftr-370	3081	1	§	§	PROPN
ftr-370	3081	2	§	§	PROPN
ftr-370	3081	3	1.170a-15	1.170a-15	NUM
ftr-370	3081	4	through	through	ADP
ftr-370	3081	5	1.170a-18	1.170a-18	NUM
ftr-370	3081	6	]	]	PUNCT
ftr-370	3081	7	regarding	regard	VERB
ftr-370	3081	8	substantiation	substantiation	NOUN
ftr-370	3081	9	and	and	CCONJ
ftr-370	3081	10	reporting	reporting	NOUN
ftr-370	3081	11	requirements	requirement	NOUN
ftr-370	3081	12	for	for	ADP
ftr-370	3081	13	cash	cash	NOUN
ftr-370	3081	14	and	and	CCONJ
ftr-370	3081	15	noncash	noncash	NOUN
ftr-370	3081	16	charitable	charitable	ADJ
ftr-370	3081	17	contributions	contribution	NOUN
ftr-370	3081	18	to	to	PART
ftr-370	3081	19	reflect	reflect	VERB
ftr-370	3081	20	the	the	DET
ftr-370	3081	21	enactment	enactment	NOUN
ftr-370	3081	22	of	of	ADP
ftr-370	3081	23	provisions	provision	NOUN
ftr-370	3081	24	of	of	ADP
ftr-370	3081	25	the	the	DET
ftr-370	3081	26	american	american	ADJ
ftr-370	3081	27	jobs	jobs	PROPN
ftr-370	3081	28	creation	creation	PROPN
ftr-370	3081	29	act	act	NOUN
ftr-370	3081	30	of	of	ADP
ftr-370	3081	31	2004	2004	NUM
ftr-370	3081	32	[	[	X
ftr-370	3081	33	§	§	PROPN
ftr-370	3081	34	170(f)(11	170(f)(11	NUM
ftr-370	3081	35	)	)	PUNCT
ftr-370	3081	36	and	and	CCONJ
ftr-370	3081	37	(	(	PUNCT
ftr-370	3081	38	12	12	NUM
ftr-370	3081	39	)	)	PUNCT
ftr-370	3081	40	]	]	PUNCT
ftr-370	3081	41	and	and	CCONJ
ftr-370	3081	42	the	the	DET
ftr-370	3081	43	pension	pension	NOUN
ftr-370	3081	44	protection	protection	NOUN
ftr-370	3081	45	act	act	NOUN
ftr-370	3081	46	of	of	ADP
ftr-370	3081	47	2006	2006	NUM
ftr-370	3081	48	[	[	X
ftr-370	3081	49	§	§	PROPN
ftr-370	3081	50	170(f)(16	170(f)(16	NUM
ftr-370	3081	51	)	)	PUNCT
ftr-370	3081	52	and	and	CCONJ
ftr-370	3081	53	(	(	PUNCT
ftr-370	3081	54	17	17	NUM
ftr-370	3081	55	)	)	PUNCT
ftr-370	3081	56	]	]	PUNCT
ftr-370	3081	57	.	.	PUNCT
ftr-370	3082	1	•	•	NUM
ftr-370	3082	2	prop	prop	NOUN
ftr-370	3082	3	.	.	PUNCT
ftr-370	3083	1	reg	reg	NOUN
ftr-370	3083	2	.	.	PUNCT
ftr-370	3084	1	§	§	PROPN
ftr-370	3084	2	1.170a-15(a	1.170a-15(a	NUM
ftr-370	3084	3	)	)	PUNCT
ftr-370	3084	4	would	would	AUX
ftr-370	3084	5	provide	provide	VERB
ftr-370	3084	6	that	that	SCONJ
ftr-370	3084	7	the	the	DET
ftr-370	3084	8	substantiation	substantiation	NOUN
ftr-370	3084	9	requirements	requirement	NOUN
ftr-370	3084	10	of	of	ADP
ftr-370	3084	11	§	§	PROPN
ftr-370	3084	12	170(f)(17	170(f)(17	NUM
ftr-370	3084	13	)	)	PUNCT
ftr-370	3084	14	regarding	regard	VERB
ftr-370	3084	15	cash	cash	NOUN
ftr-370	3084	16	contributions	contribution	NOUN
ftr-370	3084	17	could	could	AUX
ftr-370	3084	18	be	be	AUX
ftr-370	3084	19	met	meet	VERB
ftr-370	3084	20	by	by	ADP
ftr-370	3084	21	a	a	DET
ftr-370	3084	22	monthly	monthly	ADJ
ftr-370	3084	23	bank	bank	NOUN
ftr-370	3084	24	statement	statement	NOUN
ftr-370	3084	25	and	and	CCONJ
ftr-370	3084	26	a	a	DET
ftr-370	3084	27	photocopy	photocopy	NOUN
ftr-370	3084	28	or	or	CCONJ
ftr-370	3084	29	image	image	NOUN
ftr-370	3084	30	obtained	obtain	VERB
ftr-370	3084	31	from	from	ADP
ftr-370	3084	32	the	the	DET
ftr-370	3084	33	bank	bank	NOUN
ftr-370	3084	34	of	of	ADP
ftr-370	3084	35	the	the	DET
ftr-370	3084	36	front	front	NOUN
ftr-370	3084	37	of	of	ADP
ftr-370	3084	38	the	the	DET
ftr-370	3084	39	check	check	NOUN
ftr-370	3084	40	indicating	indicate	VERB
ftr-370	3084	41	the	the	DET
ftr-370	3084	42	name	name	NOUN
ftr-370	3084	43	of	of	ADP
ftr-370	3084	44	the	the	DET
ftr-370	3084	45	donee	donee	NOUN
ftr-370	3084	46	and	and	CCONJ
ftr-370	3084	47	that	that	SCONJ
ftr-370	3084	48	a	a	DET
ftr-370	3084	49	written	write	VERB
ftr-370	3084	50	communication	communication	NOUN
ftr-370	3084	51	from	from	ADP
ftr-370	3084	52	the	the	DET
ftr-370	3084	53	charity	charity	NOUN
ftr-370	3084	54	sufficient	sufficient	ADJ
ftr-370	3084	55	to	to	PART
ftr-370	3084	56	meet	meet	VERB
ftr-370	3084	57	the	the	DET
ftr-370	3084	58	requirement	requirement	NOUN
ftr-370	3084	59	must	must	AUX
ftr-370	3084	60	show	show	VERB
ftr-370	3084	61	the	the	DET
ftr-370	3084	62	name	name	NOUN
ftr-370	3084	63	of	of	ADP
ftr-370	3084	64	the	the	DET
ftr-370	3084	65	donee	donee	NOUN
ftr-370	3084	66	,	,	PUNCT
ftr-370	3084	67	the	the	DET
ftr-370	3084	68	date	date	NOUN
ftr-370	3084	69	of	of	ADP
ftr-370	3084	70	the	the	DET
ftr-370	3084	71	contribution	contribution	NOUN
ftr-370	3084	72	,	,	PUNCT
ftr-370	3084	73	and	and	CCONJ
ftr-370	3084	74	the	the	DET
ftr-370	3084	75	amount	amount	NOUN
ftr-370	3084	76	of	of	ADP
ftr-370	3084	77	the	the	DET
ftr-370	3084	78	contribution	contribution	NOUN
ftr-370	3084	79	.	.	PUNCT
ftr-370	3085	1	the	the	DET
ftr-370	3085	2	written	write	VERB
ftr-370	3085	3	communication	communication	NOUN
ftr-370	3085	4	may	may	AUX
ftr-370	3085	5	be	be	AUX
ftr-370	3085	6	electronic	electronic	ADJ
ftr-370	3085	7	.	.	PUNCT
ftr-370	3086	1	a	a	DET
ftr-370	3086	2	contribution	contribution	NOUN
ftr-370	3086	3	made	make	VERB
ftr-370	3086	4	by	by	ADP
ftr-370	3086	5	payroll	payroll	NOUN
ftr-370	3086	6	deduction	deduction	NOUN
ftr-370	3086	7	can	can	AUX
ftr-370	3086	8	be	be	AUX
ftr-370	3086	9	substantiated	substantiate	VERB
ftr-370	3086	10	by	by	ADP
ftr-370	3086	11	(	(	PUNCT
ftr-370	3086	12	1	1	X
ftr-370	3086	13	)	)	PUNCT
ftr-370	3086	14	a	a	DET
ftr-370	3086	15	pay	pay	NOUN
ftr-370	3086	16	stub	stub	NOUN
ftr-370	3086	17	,	,	PUNCT
ftr-370	3086	18	form	form	NOUN
ftr-370	3086	19	w-2	w-2	NOUN
ftr-370	3086	20	,	,	PUNCT
ftr-370	3086	21	or	or	CCONJ
ftr-370	3086	22	other	other	ADJ
ftr-370	3086	23	document	document	NOUN
ftr-370	3086	24	furnished	furnish	VERB
ftr-370	3086	25	by	by	ADP
ftr-370	3086	26	the	the	DET
ftr-370	3086	27	employer	employer	NOUN
ftr-370	3086	28	that	that	PRON
ftr-370	3086	29	sets	set	VERB
ftr-370	3086	30	forth	forth	ADP
ftr-370	3086	31	the	the	DET
ftr-370	3086	32	amount	amount	NOUN
ftr-370	3086	33	withheld	withhold	VERB
ftr-370	3086	34	during	during	ADP
ftr-370	3086	35	the	the	DET
ftr-370	3086	36	taxable	taxable	ADJ
ftr-370	3086	37	year	year	NOUN
ftr-370	3086	38	for	for	ADP
ftr-370	3086	39	payment	payment	NOUN
ftr-370	3086	40	to	to	ADP
ftr-370	3086	41	a	a	DET
ftr-370	3086	42	donee	donee	NOUN
ftr-370	3086	43	,	,	PUNCT
ftr-370	3086	44	together	together	ADV
ftr-370	3086	45	with	with	ADP
ftr-370	3086	46	(	(	PUNCT
ftr-370	3086	47	2	2	X
ftr-370	3086	48	)	)	PUNCT
ftr-370	3086	49	a	a	DET
ftr-370	3086	50	pledge	pledge	NOUN
ftr-370	3086	51	card	card	NOUN
ftr-370	3086	52	or	or	CCONJ
ftr-370	3086	53	other	other	ADJ
ftr-370	3086	54	document	document	NOUN
ftr-370	3086	55	prepared	prepare	VERB
ftr-370	3086	56	by	by	ADP
ftr-370	3086	57	or	or	CCONJ
ftr-370	3086	58	at	at	ADP
ftr-370	3086	59	the	the	DET
ftr-370	3086	60	direction	direction	NOUN
ftr-370	3086	61	of	of	ADP
ftr-370	3086	62	the	the	DET
ftr-370	3086	63	donee	donee	NOUN
ftr-370	3086	64	organization	organization	NOUN
ftr-370	3086	65	that	that	PRON
ftr-370	3086	66	shows	show	VERB
ftr-370	3086	67	the	the	DET
ftr-370	3086	68	name	name	NOUN
ftr-370	3086	69	of	of	ADP
ftr-370	3086	70	the	the	DET
ftr-370	3086	71	donee	donee	NOUN
ftr-370	3086	72	organization	organization	NOUN
ftr-370	3086	73	.	.	PUNCT
ftr-370	3087	1	a	a	DET
ftr-370	3087	2	receipt	receipt	NOUN
ftr-370	3087	3	is	be	AUX
ftr-370	3087	4	not	not	PART
ftr-370	3087	5	required	require	VERB
ftr-370	3087	6	for	for	ADP
ftr-370	3087	7	contribution	contribution	NOUN
ftr-370	3087	8	to	to	ADP
ftr-370	3087	9	a	a	DET
ftr-370	3087	10	charitable	charitable	ADJ
ftr-370	3087	11	remainder	remainder	NOUN
ftr-370	3087	12	trust	trust	NOUN
ftr-370	3087	13	of	of	ADP
ftr-370	3087	14	less	less	ADJ
ftr-370	3087	15	than	than	ADP
ftr-370	3087	16	$	$	SYM
ftr-370	3087	17	250	250	NUM
ftr-370	3087	18	or	or	CCONJ
ftr-370	3087	19	for	for	ADP
ftr-370	3087	20	unreimbursed	unreimbursed	ADJ
ftr-370	3087	21	expenses	expense	NOUN
ftr-370	3087	22	of	of	ADP
ftr-370	3087	23	less	less	ADJ
ftr-370	3087	24	than	than	ADP
ftr-370	3087	25	$	$	SYM
ftr-370	3087	26	250	250	NUM
ftr-370	3087	27	incurred	incur	VERB
ftr-370	3087	28	incident	incident	NOUN
ftr-370	3087	29	to	to	ADP
ftr-370	3087	30	the	the	DET
ftr-370	3087	31	rendition	rendition	NOUN
ftr-370	3087	32	of	of	ADP
ftr-370	3087	33	services	service	NOUN
ftr-370	3087	34	to	to	ADP
ftr-370	3087	35	a	a	DET
ftr-370	3087	36	charitable	charitable	ADJ
ftr-370	3087	37	organization	organization	NOUN
ftr-370	3087	38	,	,	PUNCT
ftr-370	3087	39	but	but	CCONJ
ftr-370	3087	40	taxpayers	taxpayer	NOUN
ftr-370	3087	41	should	should	AUX
ftr-370	3087	42	maintain	maintain	VERB
ftr-370	3087	43	records	record	NOUN
ftr-370	3087	44	of	of	ADP
ftr-370	3087	45	the	the	DET
ftr-370	3087	46	gifts	gift	NOUN
ftr-370	3087	47	or	or	CCONJ
ftr-370	3087	48	expenses	expense	NOUN
ftr-370	3087	49	.	.	PUNCT
ftr-370	3088	1	prop	prop	NOUN
ftr-370	3088	2	.	.	PUNCT
ftr-370	3089	1	reg	reg	PROPN
ftr-370	3089	2	.	.	PUNCT
ftr-370	3090	1	§	§	PROPN
ftr-370	3090	2	1.170a-16(c	1.170a-16(c	NUM
ftr-370	3090	3	)	)	PUNCT
ftr-370	3090	4	would	would	AUX
ftr-370	3090	5	provide	provide	VERB
ftr-370	3090	6	that	that	PRON
ftr-370	3090	7	for	for	SCONJ
ftr-370	3090	8	claimed	claim	VERB
ftr-370	3090	9	noncash	noncash	NOUN
ftr-370	3090	10	2009	2009	NUM
ftr-370	3090	11	]	]	PUNCT
ftr-370	3090	12	recent	recent	ADJ
ftr-370	3090	13	developments	development	NOUN
ftr-370	3090	14	in	in	ADP
ftr-370	3090	15	federal	federal	ADJ
ftr-370	3090	16	income	income	NOUN
ftr-370	3090	17	taxation	taxation	NOUN
ftr-370	3090	18	417	417	NUM
ftr-370	3090	19	contributions	contribution	NOUN
ftr-370	3090	20	of	of	ADP
ftr-370	3090	21	more	more	ADJ
ftr-370	3090	22	than	than	ADP
ftr-370	3090	23	$	$	SYM
ftr-370	3090	24	500	500	NUM
ftr-370	3090	25	but	but	CCONJ
ftr-370	3090	26	not	not	PART
ftr-370	3090	27	more	more	ADJ
ftr-370	3090	28	than	than	ADP
ftr-370	3090	29	$	$	SYM
ftr-370	3090	30	5,000	5,000	NUM
ftr-370	3090	31	,	,	PUNCT
ftr-370	3090	32	the	the	DET
ftr-370	3090	33	donor	donor	NOUN
ftr-370	3090	34	must	must	AUX
ftr-370	3090	35	obtain	obtain	VERB
ftr-370	3090	36	a	a	DET
ftr-370	3090	37	contemporaneous	contemporaneous	ADJ
ftr-370	3090	38	written	write	VERB
ftr-370	3090	39	acknowledgment	acknowledgment	NOUN
ftr-370	3090	40	required	require	VERB
ftr-370	3090	41	by	by	ADP
ftr-370	3090	42	§	§	PROPN
ftr-370	3090	43	170(f)(8	170(f)(8	NUM
ftr-370	3090	44	)	)	PUNCT
ftr-370	3090	45	and	and	CCONJ
ftr-370	3090	46	reg	reg	NOUN
ftr-370	3090	47	.	.	PUNCT
ftr-370	3091	1	§	§	PROPN
ftr-370	3091	2	1.170a-13(f	1.170a-13(f	NUM
ftr-370	3091	3	)	)	PUNCT
ftr-370	3092	1	and	and	CCONJ
ftr-370	3092	2	must	must	AUX
ftr-370	3092	3	file	file	VERB
ftr-370	3092	4	a	a	DET
ftr-370	3092	5	completed	complete	VERB
ftr-370	3092	6	form	form	NOUN
ftr-370	3092	7	8283	8283	NUM
ftr-370	3092	8	(	(	PUNCT
ftr-370	3092	9	section	section	NOUN
ftr-370	3092	10	a	a	NOUN
ftr-370	3092	11	)	)	PUNCT
ftr-370	3092	12	with	with	ADP
ftr-370	3092	13	the	the	DET
ftr-370	3092	14	return	return	NOUN
ftr-370	3092	15	on	on	ADP
ftr-370	3092	16	which	which	PRON
ftr-370	3092	17	the	the	DET
ftr-370	3092	18	deduction	deduction	NOUN
ftr-370	3092	19	is	be	AUX
ftr-370	3092	20	claimed	claim	VERB
ftr-370	3092	21	.	.	PUNCT
ftr-370	3093	1	for	for	ADP
ftr-370	3093	2	claimed	claim	VERB
ftr-370	3093	3	contributions	contribution	NOUN
ftr-370	3093	4	of	of	ADP
ftr-370	3093	5	more	more	ADJ
ftr-370	3093	6	than	than	ADP
ftr-370	3093	7	$	$	SYM
ftr-370	3093	8	5,000	5,000	NUM
ftr-370	3093	9	but	but	CCONJ
ftr-370	3093	10	not	not	PART
ftr-370	3093	11	more	more	ADJ
ftr-370	3093	12	than	than	ADP
ftr-370	3093	13	$	$	SYM
ftr-370	3093	14	500,000	500,000	NUM
ftr-370	3093	15	,	,	PUNCT
ftr-370	3093	16	the	the	DET
ftr-370	3093	17	donor	donor	NOUN
ftr-370	3093	18	must	must	AUX
ftr-370	3093	19	obtain	obtain	VERB
ftr-370	3093	20	(	(	PUNCT
ftr-370	3093	21	a	a	X
ftr-370	3093	22	)	)	PUNCT
ftr-370	3093	23	a	a	DET
ftr-370	3093	24	contemporaneous	contemporaneous	ADJ
ftr-370	3093	25	written	write	VERB
ftr-370	3093	26	acknowledgment	acknowledgment	NOUN
ftr-370	3093	27	required	require	VERB
ftr-370	3093	28	by	by	ADP
ftr-370	3093	29	§	§	PROPN
ftr-370	3093	30	170(f)(8	170(f)(8	NUM
ftr-370	3093	31	)	)	PUNCT
ftr-370	3093	32	and	and	CCONJ
ftr-370	3093	33	prop	prop	NOUN
ftr-370	3093	34	.	.	PUNCT
ftr-370	3094	1	reg	reg	PROPN
ftr-370	3094	2	.	.	PUNCT
ftr-370	3095	1	§	§	PROPN
ftr-370	3095	2	1.170a-13(f	1.170a-13(f	NUM
ftr-370	3095	3	)	)	PUNCT
ftr-370	3095	4	,	,	PUNCT
ftr-370	3095	5	and	and	CCONJ
ftr-370	3095	6	(	(	PUNCT
ftr-370	3095	7	b	b	X
ftr-370	3095	8	)	)	PUNCT
ftr-370	3095	9	a	a	DET
ftr-370	3095	10	qualified	qualified	ADJ
ftr-370	3095	11	appraisal	appraisal	NOUN
ftr-370	3095	12	as	as	SCONJ
ftr-370	3095	13	defined	define	VERB
ftr-370	3095	14	in	in	ADP
ftr-370	3095	15	prop	prop	NOUN
ftr-370	3095	16	.	.	PUNCT
ftr-370	3096	1	reg	reg	NOUN
ftr-370	3096	2	.	.	PUNCT
ftr-370	3097	1	§	§	PROPN
ftr-370	3097	2	1.170a-17(a)(1	1.170a-17(a)(1	NUM
ftr-370	3097	3	)	)	PUNCT
ftr-370	3097	4	(	(	PUNCT
ftr-370	3097	5	prepared	prepare	VERB
ftr-370	3097	6	by	by	ADP
ftr-370	3097	7	a	a	DET
ftr-370	3097	8	qualified	qualified	ADJ
ftr-370	3097	9	appraiser	appraiser	NOUN
ftr-370	3097	10	,	,	PUNCT
ftr-370	3097	11	as	as	SCONJ
ftr-370	3097	12	defined	define	VERB
ftr-370	3097	13	in	in	ADP
ftr-370	3097	14	prop	prop	NOUN
ftr-370	3097	15	.	.	PUNCT
ftr-370	3098	1	reg	reg	NOUN
ftr-370	3098	2	.	.	PUNCT
ftr-370	3099	1	§	§	PROPN
ftr-370	3099	2	1.170a-17(b)(1	1.170a-17(b)(1	NUM
ftr-370	3099	3	)	)	PUNCT
ftr-370	3099	4	)	)	PUNCT
ftr-370	3099	5	,	,	PUNCT
ftr-370	3099	6	and	and	CCONJ
ftr-370	3099	7	must	must	AUX
ftr-370	3099	8	file	file	VERB
ftr-370	3099	9	a	a	DET
ftr-370	3099	10	completed	complete	VERB
ftr-370	3099	11	form	form	NOUN
ftr-370	3099	12	8283	8283	NUM
ftr-370	3099	13	(	(	PUNCT
ftr-370	3099	14	section	section	NOUN
ftr-370	3099	15	b	b	PROPN
ftr-370	3099	16	)	)	PUNCT
ftr-370	3099	17	,	,	PUNCT
ftr-370	3099	18	which	which	PRON
ftr-370	3099	19	requires	require	VERB
ftr-370	3099	20	very	very	ADV
ftr-370	3099	21	detailed	detailed	ADJ
ftr-370	3099	22	information	information	NOUN
ftr-370	3099	23	about	about	ADP
ftr-370	3099	24	the	the	DET
ftr-370	3099	25	contribution	contribution	NOUN
ftr-370	3099	26	and	and	CCONJ
ftr-370	3099	27	the	the	DET
ftr-370	3099	28	property	property	NOUN
ftr-370	3099	29	contributed	contribute	VERB
ftr-370	3099	30	,	,	PUNCT
ftr-370	3099	31	with	with	ADP
ftr-370	3099	32	the	the	DET
ftr-370	3099	33	return	return	NOUN
ftr-370	3099	34	on	on	ADP
ftr-370	3099	35	which	which	PRON
ftr-370	3099	36	the	the	DET
ftr-370	3099	37	deduction	deduction	NOUN
ftr-370	3099	38	is	be	AUX
ftr-370	3099	39	claimed	claim	VERB
ftr-370	3099	40	.	.	PUNCT
ftr-370	3100	1	•	•	NUM
ftr-370	3100	2	prop	prop	NOUN
ftr-370	3100	3	.	.	PUNCT
ftr-370	3101	1	reg	reg	NOUN
ftr-370	3101	2	.	.	PUNCT
ftr-370	3102	1	§	§	PROPN
ftr-370	3102	2	1.170a-17(a	1.170a-17(a	NUM
ftr-370	3102	3	)	)	PUNCT
ftr-370	3102	4	elaborates	elaborate	VERB
ftr-370	3102	5	on	on	ADP
ftr-370	3102	6	the	the	DET
ftr-370	3102	7	§	§	PROPN
ftr-370	3102	8	170(f)(11)(e	170(f)(11)(e	NUM
ftr-370	3102	9	)	)	PUNCT
ftr-370	3102	10	definition	definition	NOUN
ftr-370	3102	11	of	of	ADP
ftr-370	3102	12	a	a	DET
ftr-370	3102	13	qualified	qualified	ADJ
ftr-370	3102	14	appraisal	appraisal	NOUN
ftr-370	3102	15	.	.	PUNCT
ftr-370	3103	1	a	a	DET
ftr-370	3103	2	qualified	qualified	ADJ
ftr-370	3103	3	appraisal	appraisal	NOUN
ftr-370	3103	4	is	be	AUX
ftr-370	3103	5	an	an	DET
ftr-370	3103	6	appraisal	appraisal	NOUN
ftr-370	3103	7	document	document	NOUN
ftr-370	3103	8	that	that	PRON
ftr-370	3103	9	is	be	AUX
ftr-370	3103	10	prepared	prepare	VERB
ftr-370	3103	11	by	by	ADP
ftr-370	3103	12	a	a	DET
ftr-370	3103	13	qualified	qualified	ADJ
ftr-370	3103	14	appraiser	appraiser	NOUN
ftr-370	3103	15	in	in	ADP
ftr-370	3103	16	accordance	accordance	NOUN
ftr-370	3103	17	with	with	ADP
ftr-370	3103	18	generally	generally	ADV
ftr-370	3103	19	accepted	accept	VERB
ftr-370	3103	20	appraisal	appraisal	NOUN
ftr-370	3103	21	standards	standard	NOUN
ftr-370	3103	22	.	.	PUNCT
ftr-370	3104	1	under	under	ADP
ftr-370	3104	2	the	the	DET
ftr-370	3104	3	proposed	propose	VERB
ftr-370	3104	4	regulations	regulation	NOUN
ftr-370	3104	5	,	,	PUNCT
ftr-370	3104	6	generally	generally	ADV
ftr-370	3104	7	accepted	accept	VERB
ftr-370	3104	8	appraisal	appraisal	NOUN
ftr-370	3104	9	standards	standard	NOUN
ftr-370	3104	10	are	be	AUX
ftr-370	3104	11	the	the	DET
ftr-370	3104	12	substance	substance	NOUN
ftr-370	3104	13	and	and	CCONJ
ftr-370	3104	14	principles	principle	NOUN
ftr-370	3104	15	of	of	ADP
ftr-370	3104	16	the	the	DET
ftr-370	3104	17	uniform	uniform	ADJ
ftr-370	3104	18	standards	standard	NOUN
ftr-370	3104	19	of	of	ADP
ftr-370	3104	20	professional	professional	ADJ
ftr-370	3104	21	appraisal	appraisal	NOUN
ftr-370	3104	22	practice	practice	NOUN
ftr-370	3104	23	,	,	PUNCT
ftr-370	3104	24	as	as	SCONJ
ftr-370	3104	25	developed	develop	VERB
ftr-370	3104	26	by	by	ADP
ftr-370	3104	27	the	the	DET
ftr-370	3104	28	appraisal	appraisal	NOUN
ftr-370	3104	29	standards	standard	NOUN
ftr-370	3104	30	board	board	NOUN
ftr-370	3104	31	of	of	ADP
ftr-370	3104	32	the	the	DET
ftr-370	3104	33	appraisal	appraisal	NOUN
ftr-370	3104	34	foundation	foundation	NOUN
ftr-370	3104	35	,	,	PUNCT
ftr-370	3104	36	see	see	VERB
ftr-370	3104	37	title	title	NOUN
ftr-370	3104	38	xi	xi	ADP
ftr-370	3104	39	of	of	ADP
ftr-370	3104	40	the	the	DET
ftr-370	3104	41	financial	financial	ADJ
ftr-370	3104	42	institutions	institution	NOUN
ftr-370	3104	43	reform	reform	NOUN
ftr-370	3104	44	,	,	PUNCT
ftr-370	3104	45	recovery	recovery	NOUN
ftr-370	3104	46	,	,	PUNCT
ftr-370	3104	47	and	and	CCONJ
ftr-370	3104	48	enforcement	enforcement	NOUN
ftr-370	3104	49	act	act	PROPN
ftr-370	3104	50	of	of	ADP
ftr-370	3104	51	1989	1989	NUM
ftr-370	3104	52	,	,	PUNCT
ftr-370	3104	53	public	public	ADJ
ftr-370	3104	54	law	law	NOUN
ftr-370	3104	55	10173	10173	NUM
ftr-370	3104	56	,	,	PUNCT
ftr-370	3104	57	103	103	NUM
ftr-370	3104	58	stat	stat	NOUN
ftr-370	3104	59	.	.	PUNCT
ftr-370	3105	1	183	183	NUM
ftr-370	3105	2	(	(	PUNCT
ftr-370	3105	3	12	12	NUM
ftr-370	3105	4	u.s.c	u.s.c	ADJ
ftr-370	3105	5	.	.	PUNCT
ftr-370	3106	1	§	§	PROPN
ftr-370	3106	2	§	§	PROPN
ftr-370	3106	3	3331	3331	NUM
ftr-370	3106	4	-	-	SYM
ftr-370	3106	5	3351	3351	NUM
ftr-370	3106	6	)	)	PUNCT
ftr-370	3106	7	.	.	PUNCT
ftr-370	3107	1	the	the	DET
ftr-370	3107	2	fee	fee	NOUN
ftr-370	3107	3	for	for	ADP
ftr-370	3107	4	a	a	DET
ftr-370	3107	5	qualified	qualified	ADJ
ftr-370	3107	6	appraisal	appraisal	NOUN
ftr-370	3107	7	can	can	AUX
ftr-370	3107	8	not	not	PART
ftr-370	3107	9	be	be	AUX
ftr-370	3107	10	based	base	VERB
ftr-370	3107	11	to	to	ADP
ftr-370	3107	12	any	any	DET
ftr-370	3107	13	extent	extent	NOUN
ftr-370	3107	14	on	on	ADP
ftr-370	3107	15	the	the	DET
ftr-370	3107	16	appraised	appraise	VERB
ftr-370	3107	17	value	value	NOUN
ftr-370	3107	18	of	of	ADP
ftr-370	3107	19	the	the	DET
ftr-370	3107	20	property	property	NOUN
ftr-370	3107	21	.	.	PUNCT
ftr-370	3108	1	a	a	DET
ftr-370	3108	2	qualified	qualified	ADJ
ftr-370	3108	3	appraisal	appraisal	NOUN
ftr-370	3108	4	must	must	AUX
ftr-370	3108	5	contain	contain	VERB
ftr-370	3108	6	the	the	DET
ftr-370	3108	7	following	follow	VERB
ftr-370	3108	8	declaration	declaration	NOUN
ftr-370	3108	9	by	by	ADP
ftr-370	3108	10	the	the	DET
ftr-370	3108	11	appraiser	appraiser	NOUN
ftr-370	3108	12	:	:	PUNCT
ftr-370	3108	13	“	"	PUNCT
ftr-370	3108	14	i	i	PRON
ftr-370	3108	15	understand	understand	VERB
ftr-370	3108	16	that	that	SCONJ
ftr-370	3108	17	my	my	PRON
ftr-370	3108	18	appraisal	appraisal	NOUN
ftr-370	3108	19	will	will	AUX
ftr-370	3108	20	be	be	AUX
ftr-370	3108	21	used	use	VERB
ftr-370	3108	22	in	in	ADP
ftr-370	3108	23	connection	connection	NOUN
ftr-370	3108	24	with	with	ADP
ftr-370	3108	25	a	a	DET
ftr-370	3108	26	return	return	NOUN
ftr-370	3108	27	or	or	CCONJ
ftr-370	3108	28	claim	claim	NOUN
ftr-370	3108	29	for	for	ADP
ftr-370	3108	30	refund	refund	NOUN
ftr-370	3108	31	.	.	PUNCT
ftr-370	3109	1	i	i	PRON
ftr-370	3109	2	also	also	ADV
ftr-370	3109	3	understand	understand	VERB
ftr-370	3109	4	that	that	SCONJ
ftr-370	3109	5	,	,	PUNCT
ftr-370	3109	6	if	if	SCONJ
ftr-370	3109	7	a	a	DET
ftr-370	3109	8	substantial	substantial	ADJ
ftr-370	3109	9	or	or	CCONJ
ftr-370	3109	10	gross	gross	ADJ
ftr-370	3109	11	valuation	valuation	NOUN
ftr-370	3109	12	misstatement	misstatement	NOUN
ftr-370	3109	13	of	of	ADP
ftr-370	3109	14	the	the	DET
ftr-370	3109	15	value	value	NOUN
ftr-370	3109	16	of	of	ADP
ftr-370	3109	17	the	the	DET
ftr-370	3109	18	property	property	NOUN
ftr-370	3109	19	claimed	claim	VERB
ftr-370	3109	20	on	on	ADP
ftr-370	3109	21	the	the	DET
ftr-370	3109	22	return	return	NOUN
ftr-370	3109	23	or	or	CCONJ
ftr-370	3109	24	claim	claim	NOUN
ftr-370	3109	25	for	for	ADP
ftr-370	3109	26	refund	refund	NOUN
ftr-370	3109	27	results	result	NOUN
ftr-370	3109	28	from	from	ADP
ftr-370	3109	29	my	my	PRON
ftr-370	3109	30	appraisal	appraisal	NOUN
ftr-370	3109	31	,	,	PUNCT
ftr-370	3109	32	i	i	PRON
ftr-370	3109	33	may	may	AUX
ftr-370	3109	34	be	be	AUX
ftr-370	3109	35	subject	subject	ADJ
ftr-370	3109	36	to	to	ADP
ftr-370	3109	37	a	a	DET
ftr-370	3109	38	penalty	penalty	NOUN
ftr-370	3109	39	under	under	ADP
ftr-370	3109	40	section	section	NOUN
ftr-370	3109	41	6695a	6695a	NUM
ftr-370	3109	42	of	of	ADP
ftr-370	3109	43	the	the	DET
ftr-370	3109	44	internal	internal	ADJ
ftr-370	3109	45	revenue	revenue	NOUN
ftr-370	3109	46	code	code	NOUN
ftr-370	3109	47	,	,	PUNCT
ftr-370	3109	48	as	as	ADV
ftr-370	3109	49	well	well	ADV
ftr-370	3109	50	as	as	ADP
ftr-370	3109	51	other	other	ADJ
ftr-370	3109	52	applicable	applicable	ADJ
ftr-370	3109	53	penalties	penalty	NOUN
ftr-370	3109	54	.	.	PUNCT
ftr-370	3110	1	i	i	PRON
ftr-370	3110	2	affirm	affirm	VERB
ftr-370	3110	3	that	that	SCONJ
ftr-370	3110	4	i	i	PRON
ftr-370	3110	5	have	have	AUX
ftr-370	3110	6	not	not	PART
ftr-370	3110	7	been	be	AUX
ftr-370	3110	8	barred	bar	VERB
ftr-370	3110	9	from	from	ADP
ftr-370	3110	10	presenting	present	VERB
ftr-370	3110	11	evidence	evidence	NOUN
ftr-370	3110	12	or	or	CCONJ
ftr-370	3110	13	testimony	testimony	NOUN
ftr-370	3110	14	before	before	SCONJ
ftr-370	3110	15	the	the	DET
ftr-370	3110	16	department	department	NOUN
ftr-370	3110	17	of	of	ADP
ftr-370	3110	18	the	the	DET
ftr-370	3110	19	treasury	treasury	NOUN
ftr-370	3110	20	or	or	CCONJ
ftr-370	3110	21	the	the	DET
ftr-370	3110	22	internal	internal	ADJ
ftr-370	3110	23	revenue	revenue	NOUN
ftr-370	3110	24	service	service	NOUN
ftr-370	3110	25	pursuant	pursuant	ADJ
ftr-370	3110	26	to	to	ADP
ftr-370	3110	27	31	31	NUM
ftr-370	3110	28	u.s.c	u.s.c	ADJ
ftr-370	3110	29	.	.	PUNCT
ftr-370	3111	1	section	section	NOUN
ftr-370	3111	2	330(c	330(c	PROPN
ftr-370	3111	3	)	)	PUNCT
ftr-370	3111	4	.	.	PUNCT
ftr-370	3111	5	”	"	PUNCT
ftr-370	3112	1	in	in	ADP
ftr-370	3112	2	addition	addition	NOUN
ftr-370	3112	3	to	to	ADP
ftr-370	3112	4	the	the	DET
ftr-370	3112	5	statutory	statutory	ADJ
ftr-370	3112	6	exceptions	exception	NOUN
ftr-370	3112	7	providing	provide	VERB
ftr-370	3112	8	that	that	SCONJ
ftr-370	3112	9	a	a	DET
ftr-370	3112	10	qualified	qualified	ADJ
ftr-370	3112	11	appraisal	appraisal	NOUN
ftr-370	3112	12	is	be	AUX
ftr-370	3112	13	not	not	PART
ftr-370	3112	14	required	require	VERB
ftr-370	3112	15	for	for	ADP
ftr-370	3112	16	(	(	PUNCT
ftr-370	3112	17	1	1	X
ftr-370	3112	18	)	)	PUNCT
ftr-370	3112	19	publicly	publicly	ADV
ftr-370	3112	20	traded	trade	VERB
ftr-370	3112	21	securities	security	NOUN
ftr-370	3112	22	,	,	PUNCT
ftr-370	3112	23	and	and	CCONJ
ftr-370	3112	24	(	(	PUNCT
ftr-370	3112	25	2	2	X
ftr-370	3112	26	)	)	PUNCT
ftr-370	3112	27	qualified	qualified	ADJ
ftr-370	3112	28	vehicles	vehicle	NOUN
ftr-370	3112	29	,	,	PUNCT
ftr-370	3112	30	if	if	SCONJ
ftr-370	3112	31	certain	certain	ADJ
ftr-370	3112	32	conditions	condition	NOUN
ftr-370	3112	33	have	have	AUX
ftr-370	3112	34	been	be	AUX
ftr-370	3112	35	met	meet	VERB
ftr-370	3112	36	,	,	PUNCT
ftr-370	3112	37	i.r.c	i.r.c	NOUN
ftr-370	3112	38	.	.	PUNCT
ftr-370	3113	1	§	§	PROPN
ftr-370	3113	2	170(f)(11)(a)(ii	170(f)(11)(a)(ii	NUM
ftr-370	3113	3	)	)	PUNCT
ftr-370	3113	4	,	,	PUNCT
ftr-370	3113	5	(	(	PUNCT
ftr-370	3113	6	3	3	X
ftr-370	3113	7	)	)	PUNCT
ftr-370	3113	8	prop	prop	NOUN
ftr-370	3113	9	.	.	PUNCT
ftr-370	3114	1	reg	reg	NOUN
ftr-370	3114	2	.	.	PUNCT
ftr-370	3115	1	§	§	PROPN
ftr-370	3115	2	1.170a-16(d)(2	1.170a-16(d)(2	NUM
ftr-370	3115	3	)	)	PUNCT
ftr-370	3115	4	provides	provide	VERB
ftr-370	3115	5	exceptions	exception	NOUN
ftr-370	3115	6	for	for	ADP
ftr-370	3115	7	certain	certain	ADJ
ftr-370	3115	8	intellectual	intellectual	ADJ
ftr-370	3115	9	property	property	NOUN
ftr-370	3115	10	(	(	PUNCT
ftr-370	3115	11	described	describe	VERB
ftr-370	3115	12	in	in	ADP
ftr-370	3115	13	§	§	NOUN
ftr-370	3115	14	170(e)(1)(b)(iii	170(e)(1)(b)(iii	NOUN
ftr-370	3115	15	)	)	PUNCT
ftr-370	3115	16	)	)	PUNCT
ftr-370	3115	17	,	,	PUNCT
ftr-370	3115	18	and	and	CCONJ
ftr-370	3115	19	(	(	PUNCT
ftr-370	3115	20	4	4	X
ftr-370	3115	21	)	)	PUNCT
ftr-370	3115	22	inventory	inventory	NOUN
ftr-370	3115	23	and	and	CCONJ
ftr-370	3115	24	property	property	NOUN
ftr-370	3115	25	held	hold	VERB
ftr-370	3115	26	by	by	ADP
ftr-370	3115	27	the	the	DET
ftr-370	3115	28	donor	donor	NOUN
ftr-370	3115	29	primarily	primarily	ADV
ftr-370	3115	30	for	for	ADP
ftr-370	3115	31	sale	sale	NOUN
ftr-370	3115	32	to	to	ADP
ftr-370	3115	33	customers	customer	NOUN
ftr-370	3115	34	in	in	ADP
ftr-370	3115	35	the	the	DET
ftr-370	3115	36	ordinary	ordinary	ADJ
ftr-370	3115	37	course	course	NOUN
ftr-370	3115	38	of	of	ADP
ftr-370	3115	39	the	the	DET
ftr-370	3115	40	donor	donor	NOUN
ftr-370	3115	41	’s	’s	PART
ftr-370	3115	42	trade	trade	NOUN
ftr-370	3115	43	or	or	CCONJ
ftr-370	3115	44	business	business	NOUN
ftr-370	3115	45	.	.	PUNCT
ftr-370	3116	1	•	•	NUM
ftr-370	3116	2	prop	prop	NOUN
ftr-370	3116	3	.	.	PUNCT
ftr-370	3117	1	reg	reg	NOUN
ftr-370	3117	2	.	.	PUNCT
ftr-370	3118	1	§	§	PROPN
ftr-370	3118	2	1.170a-17(b	1.170a-17(b	PROPN
ftr-370	3118	3	)	)	PUNCT
ftr-370	3118	4	would	would	AUX
ftr-370	3118	5	provide	provide	VERB
ftr-370	3118	6	a	a	DET
ftr-370	3118	7	detailed	detailed	ADJ
ftr-370	3118	8	definition	definition	NOUN
ftr-370	3118	9	of	of	ADP
ftr-370	3118	10	“	"	PUNCT
ftr-370	3118	11	qualified	qualified	ADJ
ftr-370	3118	12	appraiser	appraiser	NOUN
ftr-370	3118	13	”	"	PUNCT
ftr-370	3118	14	including	include	VERB
ftr-370	3118	15	minimum	minimum	ADJ
ftr-370	3118	16	educational	educational	ADJ
ftr-370	3118	17	requirements	requirement	NOUN
ftr-370	3118	18	.	.	PUNCT
ftr-370	3119	1	prop	prop	NOUN
ftr-370	3119	2	.	.	PUNCT
ftr-370	3120	1	reg	reg	PROPN
ftr-370	3120	2	.	.	PUNCT
ftr-370	3121	1	§	§	PROPN
ftr-370	3121	2	1.170a-16(f)(6	1.170a-16(f)(6	NUM
ftr-370	3121	3	)	)	PUNCT
ftr-370	3121	4	would	would	AUX
ftr-370	3121	5	provide	provide	VERB
ftr-370	3121	6	that	that	PRON
ftr-370	3121	7	to	to	PART
ftr-370	3121	8	satisfy	satisfy	VERB
ftr-370	3121	9	the	the	DET
ftr-370	3121	10	“	"	PUNCT
ftr-370	3121	11	reasonable	reasonable	ADJ
ftr-370	3121	12	cause	cause	NOUN
ftr-370	3121	13	”	"	PUNCT
ftr-370	3121	14	exception	exception	NOUN
ftr-370	3121	15	to	to	ADP
ftr-370	3121	16	the	the	DET
ftr-370	3121	17	noncash	noncash	NOUN
ftr-370	3121	18	substantiation	substantiation	NOUN
ftr-370	3121	19	requirements	requirement	NOUN
ftr-370	3121	20	,	,	PUNCT
ftr-370	3121	21	a	a	DET
ftr-370	3121	22	donor	donor	NOUN
ftr-370	3121	23	must	must	AUX
ftr-370	3121	24	(	(	PUNCT
ftr-370	3121	25	1	1	X
ftr-370	3121	26	)	)	PUNCT
ftr-370	3121	27	submit	submit	VERB
ftr-370	3121	28	with	with	ADP
ftr-370	3121	29	the	the	DET
ftr-370	3121	30	return	return	NOUN
ftr-370	3121	31	a	a	DET
ftr-370	3121	32	detailed	detailed	ADJ
ftr-370	3121	33	explanation	explanation	NOUN
ftr-370	3121	34	of	of	ADP
ftr-370	3121	35	why	why	SCONJ
ftr-370	3121	36	the	the	DET
ftr-370	3121	37	failure	failure	NOUN
ftr-370	3121	38	to	to	PART
ftr-370	3121	39	comply	comply	VERB
ftr-370	3121	40	was	be	AUX
ftr-370	3121	41	due	due	ADJ
ftr-370	3121	42	to	to	ADP
ftr-370	3121	43	reasonable	reasonable	ADJ
ftr-370	3121	44	cause	cause	NOUN
ftr-370	3121	45	and	and	CCONJ
ftr-370	3121	46	not	not	PART
ftr-370	3121	47	to	to	PART
ftr-370	3121	48	willful	willful	ADJ
ftr-370	3121	49	neglect	neglect	NOUN
ftr-370	3121	50	and	and	CCONJ
ftr-370	3121	51	(	(	PUNCT
ftr-370	3121	52	2	2	X
ftr-370	3121	53	)	)	PUNCT
ftr-370	3121	54	obtain	obtain	NOUN
ftr-370	3121	55	(	(	PUNCT
ftr-370	3121	56	i	i	NOUN
ftr-370	3121	57	)	)	PUNCT
ftr-370	3121	58	a	a	DET
ftr-370	3121	59	contemporaneous	contemporaneous	ADJ
ftr-370	3121	60	written	write	VERB
ftr-370	3121	61	acknowledgment	acknowledgment	NOUN
ftr-370	3121	62	and	and	CCONJ
ftr-370	3121	63	(	(	PUNCT
ftr-370	3121	64	ii	ii	NOUN
ftr-370	3121	65	)	)	PUNCT
ftr-370	3121	66	a	a	DET
ftr-370	3121	67	qualified	qualified	ADJ
ftr-370	3121	68	appraisal	appraisal	NOUN
ftr-370	3121	69	,	,	PUNCT
ftr-370	3121	70	if	if	SCONJ
ftr-370	3121	71	applicable	applicable	ADJ
ftr-370	3121	72	.	.	PUNCT
ftr-370	3122	1	418	418	NUM
ftr-370	3122	2	florida	florida	PROPN
ftr-370	3122	3	tax	tax	PROPN
ftr-370	3122	4	review	review	NOUN
ftr-370	3122	5	[	[	X
ftr-370	3122	6	vol	vol	NOUN
ftr-370	3122	7	.	.	PUNCT
ftr-370	3123	1	9	9	NUM
ftr-370	3123	2	:	:	SYM
ftr-370	3123	3	si	si	PROPN
ftr-370	3123	4	•	•	NUM
ftr-370	3123	5	prop	prop	NOUN
ftr-370	3123	6	.	.	PUNCT
ftr-370	3124	1	reg	reg	NOUN
ftr-370	3124	2	.	.	PUNCT
ftr-370	3125	1	§	§	PROPN
ftr-370	3125	2	1.170a-18	1.170a-18	NUM
ftr-370	3125	3	would	would	AUX
ftr-370	3125	4	provide	provide	VERB
ftr-370	3125	5	more	more	ADV
ftr-370	3125	6	detailed	detailed	ADJ
ftr-370	3125	7	rules	rule	NOUN
ftr-370	3125	8	regarding	regard	VERB
ftr-370	3125	9	limitations	limitation	NOUN
ftr-370	3125	10	under	under	ADP
ftr-370	3125	11	§	§	PROPN
ftr-370	3125	12	170(f)(16	170(f)(16	NUM
ftr-370	3125	13	)	)	PUNCT
ftr-370	3125	14	for	for	ADP
ftr-370	3125	15	contributions	contribution	NOUN
ftr-370	3125	16	of	of	ADP
ftr-370	3125	17	used	used	ADJ
ftr-370	3125	18	underwear	underwear	NOUN
ftr-370	3125	19	,	,	PUNCT
ftr-370	3125	20	as	as	ADV
ftr-370	3125	21	well	well	ADV
ftr-370	3125	22	as	as	ADP
ftr-370	3125	23	other	other	ADJ
ftr-370	3125	24	clothing	clothing	NOUN
ftr-370	3125	25	and	and	CCONJ
ftr-370	3125	26	household	household	NOUN
ftr-370	3125	27	items	item	NOUN
ftr-370	3125	28	.	.	PUNCT
ftr-370	3126	1	food	food	NOUN
ftr-370	3126	2	,	,	PUNCT
ftr-370	3126	3	paintings	painting	NOUN
ftr-370	3126	4	,	,	PUNCT
ftr-370	3126	5	antiques	antique	NOUN
ftr-370	3126	6	,	,	PUNCT
ftr-370	3126	7	and	and	CCONJ
ftr-370	3126	8	other	other	ADJ
ftr-370	3126	9	objects	object	NOUN
ftr-370	3126	10	of	of	ADP
ftr-370	3126	11	art	art	NOUN
ftr-370	3126	12	,	,	PUNCT
ftr-370	3126	13	jewelry	jewelry	NOUN
ftr-370	3126	14	,	,	PUNCT
ftr-370	3126	15	gems	gem	NOUN
ftr-370	3126	16	,	,	PUNCT
ftr-370	3126	17	and	and	CCONJ
ftr-370	3126	18	collections	collection	NOUN
ftr-370	3126	19	are	be	AUX
ftr-370	3126	20	not	not	PART
ftr-370	3126	21	household	household	NOUN
ftr-370	3126	22	items	item	NOUN
ftr-370	3126	23	.	.	PUNCT
ftr-370	3127	1	3	3	X
ftr-370	3127	2	.	.	X
ftr-370	3127	3	the	the	DET
ftr-370	3127	4	tax	tax	NOUN
ftr-370	3127	5	code	code	NOUN
ftr-370	3127	6	continues	continue	VERB
ftr-370	3127	7	to	to	PART
ftr-370	3127	8	try	try	VERB
ftr-370	3127	9	to	to	PART
ftr-370	3127	10	green	green	VERB
ftr-370	3127	11	-	-	PUNCT
ftr-370	3127	12	up	up	ADP
ftr-370	3127	13	america	america	PROPN
ftr-370	3127	14	.	.	PUNCT
ftr-370	3128	1	the	the	DET
ftr-370	3128	2	heartland	heartland	PROPN
ftr-370	3128	3	,	,	PUNCT
ftr-370	3128	4	habitat	habitat	NOUN
ftr-370	3128	5	,	,	PUNCT
ftr-370	3128	6	harvest	harvest	NOUN
ftr-370	3128	7	,	,	PUNCT
ftr-370	3128	8	and	and	CCONJ
ftr-370	3128	9	horticulture	horticulture	NOUN
ftr-370	3128	10	act	act	NOUN
ftr-370	3128	11	of	of	ADP
ftr-370	3128	12	2008	2008	NUM
ftr-370	3128	13	,	,	PUNCT
ftr-370	3128	14	extended	extend	VERB
ftr-370	3128	15	§	§	PROPN
ftr-370	3128	16	170(b)(1)(e	170(b)(1)(e	NUM
ftr-370	3128	17	)	)	PUNCT
ftr-370	3128	18	though	though	SCONJ
ftr-370	3128	19	2009	2009	NUM
ftr-370	3128	20	.	.	PUNCT
ftr-370	3129	1	section	section	NOUN
ftr-370	3129	2	170(b)(1)(e	170(b)(1)(e	NUM
ftr-370	3129	3	)	)	PUNCT
ftr-370	3129	4	allows	allow	VERB
ftr-370	3129	5	an	an	DET
ftr-370	3129	6	individual	individual	NOUN
ftr-370	3129	7	(	(	PUNCT
ftr-370	3129	8	other	other	ADJ
ftr-370	3129	9	than	than	ADP
ftr-370	3129	10	a	a	DET
ftr-370	3129	11	qualified	qualified	ADJ
ftr-370	3129	12	farmer	farmer	NOUN
ftr-370	3129	13	or	or	CCONJ
ftr-370	3129	14	rancher	rancher	NOUN
ftr-370	3129	15	)	)	PUNCT
ftr-370	3129	16	to	to	PART
ftr-370	3129	17	claim	claim	VERB
ftr-370	3129	18	a	a	DET
ftr-370	3129	19	charitable	charitable	ADJ
ftr-370	3129	20	contribution	contribution	NOUN
ftr-370	3129	21	deduction	deduction	NOUN
ftr-370	3129	22	for	for	ADP
ftr-370	3129	23	a	a	DET
ftr-370	3129	24	qualified	qualified	ADJ
ftr-370	3129	25	conservation	conservation	NOUN
ftr-370	3129	26	contribution	contribution	NOUN
ftr-370	3129	27	to	to	ADP
ftr-370	3129	28	the	the	DET
ftr-370	3129	29	extent	extent	NOUN
ftr-370	3129	30	of	of	ADP
ftr-370	3129	31	the	the	DET
ftr-370	3129	32	excess	excess	NOUN
ftr-370	3129	33	of	of	ADP
ftr-370	3129	34	50	50	NUM
ftr-370	3129	35	percent	percent	NOUN
ftr-370	3129	36	of	of	ADP
ftr-370	3129	37	the	the	DET
ftr-370	3129	38	taxpayer	taxpayer	NOUN
ftr-370	3129	39	’s	’s	PART
ftr-370	3129	40	contribution	contribution	NOUN
ftr-370	3129	41	base	base	NOUN
ftr-370	3129	42	over	over	ADP
ftr-370	3129	43	the	the	DET
ftr-370	3129	44	amount	amount	NOUN
ftr-370	3129	45	of	of	ADP
ftr-370	3129	46	all	all	DET
ftr-370	3129	47	other	other	ADJ
ftr-370	3129	48	allowable	allowable	ADJ
ftr-370	3129	49	charitable	charitable	ADJ
ftr-370	3129	50	contributions	contribution	NOUN
ftr-370	3129	51	.	.	PUNCT
ftr-370	3130	1	for	for	ADP
ftr-370	3130	2	an	an	DET
ftr-370	3130	3	individual	individual	NOUN
ftr-370	3130	4	who	who	PRON
ftr-370	3130	5	is	be	AUX
ftr-370	3130	6	a	a	DET
ftr-370	3130	7	qualified	qualified	ADJ
ftr-370	3130	8	farmer	farmer	NOUN
ftr-370	3130	9	or	or	CCONJ
ftr-370	3130	10	rancher	rancher	NOUN
ftr-370	3130	11	,	,	PUNCT
ftr-370	3130	12	qualified	qualified	ADJ
ftr-370	3130	13	conservation	conservation	NOUN
ftr-370	3130	14	contributions	contribution	NOUN
ftr-370	3130	15	are	be	AUX
ftr-370	3130	16	allowed	allow	VERB
ftr-370	3130	17	up	up	ADP
ftr-370	3130	18	to	to	PART
ftr-370	3130	19	100	100	NUM
ftr-370	3130	20	percent	percent	NOUN
ftr-370	3130	21	of	of	ADP
ftr-370	3130	22	the	the	DET
ftr-370	3130	23	excess	excess	NOUN
ftr-370	3130	24	of	of	ADP
ftr-370	3130	25	the	the	DET
ftr-370	3130	26	contribution	contribution	NOUN
ftr-370	3130	27	base	base	NOUN
ftr-370	3130	28	over	over	ADP
ftr-370	3130	29	the	the	DET
ftr-370	3130	30	sum	sum	NOUN
ftr-370	3130	31	of	of	ADP
ftr-370	3130	32	all	all	DET
ftr-370	3130	33	other	other	ADJ
ftr-370	3130	34	allowable	allowable	ADJ
ftr-370	3130	35	charitable	charitable	ADJ
ftr-370	3130	36	contributions	contribution	NOUN
ftr-370	3130	37	.	.	PUNCT
ftr-370	3131	1	the	the	DET
ftr-370	3131	2	ceiling	ceiling	NOUN
ftr-370	3131	3	for	for	ADP
ftr-370	3131	4	a	a	DET
ftr-370	3131	5	privately	privately	ADV
ftr-370	3131	6	held	hold	VERB
ftr-370	3131	7	corporation	corporation	NOUN
ftr-370	3131	8	that	that	PRON
ftr-370	3131	9	is	be	AUX
ftr-370	3131	10	a	a	DET
ftr-370	3131	11	qualified	qualified	ADJ
ftr-370	3131	12	farmer	farmer	NOUN
ftr-370	3131	13	or	or	CCONJ
ftr-370	3131	14	rancher	rancher	NOUN
ftr-370	3131	15	is	be	AUX
ftr-370	3131	16	100	100	NUM
ftr-370	3131	17	percent	percent	NOUN
ftr-370	3131	18	of	of	ADP
ftr-370	3131	19	the	the	DET
ftr-370	3131	20	excess	excess	NOUN
ftr-370	3131	21	of	of	ADP
ftr-370	3131	22	the	the	DET
ftr-370	3131	23	corporation	corporation	NOUN
ftr-370	3131	24	’s	’s	PART
ftr-370	3131	25	taxable	taxable	ADJ
ftr-370	3131	26	income	income	NOUN
ftr-370	3131	27	over	over	ADP
ftr-370	3131	28	the	the	DET
ftr-370	3131	29	sum	sum	NOUN
ftr-370	3131	30	of	of	ADP
ftr-370	3131	31	all	all	DET
ftr-370	3131	32	other	other	ADJ
ftr-370	3131	33	allowable	allowable	ADJ
ftr-370	3131	34	contributions	contribution	NOUN
ftr-370	3131	35	.	.	PUNCT
ftr-370	3132	1	in	in	ADP
ftr-370	3132	2	all	all	DET
ftr-370	3132	3	cases	case	NOUN
ftr-370	3132	4	,	,	PUNCT
ftr-370	3132	5	any	any	DET
ftr-370	3132	6	disallowed	disallow	VERB
ftr-370	3132	7	qualified	qualified	ADJ
ftr-370	3132	8	conservation	conservation	NOUN
ftr-370	3132	9	contributions	contribution	NOUN
ftr-370	3132	10	may	may	AUX
ftr-370	3132	11	be	be	AUX
ftr-370	3132	12	carried	carry	VERB
ftr-370	3132	13	forward	forward	ADV
ftr-370	3132	14	for	for	ADP
ftr-370	3132	15	up	up	ADP
ftr-370	3132	16	to	to	PART
ftr-370	3132	17	15	15	NUM
ftr-370	3132	18	years	year	NOUN
ftr-370	3132	19	.	.	PUNCT
ftr-370	3133	1	4	4	X
ftr-370	3133	2	.	.	X
ftr-370	3133	3	more	more	ADJ
ftr-370	3133	4	computers	computer	NOUN
ftr-370	3133	5	and	and	CCONJ
ftr-370	3133	6	books	book	NOUN
ftr-370	3133	7	for	for	ADP
ftr-370	3133	8	school	school	NOUN
ftr-370	3133	9	children	child	NOUN
ftr-370	3133	10	.	.	PUNCT
ftr-370	3134	1	the	the	DET
ftr-370	3134	2	emergency	emergency	NOUN
ftr-370	3134	3	economic	economic	ADJ
ftr-370	3134	4	stabilization	stabilization	NOUN
ftr-370	3134	5	act	act	NOUN
ftr-370	3134	6	of	of	ADP
ftr-370	3134	7	2008	2008	NUM
ftr-370	3134	8	extend	extend	VERB
ftr-370	3134	9	through	through	ADP
ftr-370	3134	10	2009	2009	NUM
ftr-370	3134	11	the	the	DET
ftr-370	3134	12	application	application	NOUN
ftr-370	3134	13	of	of	ADP
ftr-370	3134	14	code	code	NOUN
ftr-370	3134	15	§	§	PROPN
ftr-370	3134	16	170(e)(6	170(e)(6	NUM
ftr-370	3134	17	)	)	PUNCT
ftr-370	3134	18	,	,	PUNCT
ftr-370	3134	19	which	which	PRON
ftr-370	3134	20	permits	permit	VERB
ftr-370	3134	21	a	a	DET
ftr-370	3134	22	corporation	corporation	NOUN
ftr-370	3134	23	to	to	PART
ftr-370	3134	24	deduct	deduct	VERB
ftr-370	3134	25	an	an	DET
ftr-370	3134	26	amount	amount	NOUN
ftr-370	3134	27	equal	equal	ADJ
ftr-370	3134	28	to	to	ADP
ftr-370	3134	29	the	the	DET
ftr-370	3134	30	lesser	less	ADJ
ftr-370	3134	31	of	of	ADP
ftr-370	3134	32	(	(	PUNCT
ftr-370	3134	33	1	1	NUM
ftr-370	3134	34	)	)	PUNCT
ftr-370	3134	35	basis	basis	NOUN
ftr-370	3134	36	plus	plus	CCONJ
ftr-370	3134	37	one	one	NUM
ftr-370	3134	38	-	-	PUNCT
ftr-370	3134	39	half	half	NOUN
ftr-370	3134	40	of	of	ADP
ftr-370	3134	41	the	the	DET
ftr-370	3134	42	item	item	NOUN
ftr-370	3134	43	’s	’s	PART
ftr-370	3134	44	appreciation	appreciation	NOUN
ftr-370	3134	45	(	(	PUNCT
ftr-370	3134	46	i.e.	i.e.	X
ftr-370	3134	47	,	,	PUNCT
ftr-370	3134	48	basis	basis	NOUN
ftr-370	3134	49	plus	plus	CCONJ
ftr-370	3134	50	one	one	NUM
ftr-370	3134	51	half	half	NOUN
ftr-370	3134	52	of	of	ADP
ftr-370	3134	53	fair	fair	ADJ
ftr-370	3134	54	market	market	NOUN
ftr-370	3134	55	value	value	NOUN
ftr-370	3134	56	in	in	ADP
ftr-370	3134	57	excess	excess	NOUN
ftr-370	3134	58	of	of	ADP
ftr-370	3134	59	basis	basis	NOUN
ftr-370	3134	60	)	)	PUNCT
ftr-370	3134	61	or	or	CCONJ
ftr-370	3134	62	(	(	PUNCT
ftr-370	3134	63	2	2	NUM
ftr-370	3134	64	)	)	PUNCT
ftr-370	3134	65	two	two	NUM
ftr-370	3134	66	times	time	NOUN
ftr-370	3134	67	basis	basis	NOUN
ftr-370	3134	68	,	,	PUNCT
ftr-370	3134	69	for	for	ADP
ftr-370	3134	70	a	a	DET
ftr-370	3134	71	contribution	contribution	NOUN
ftr-370	3134	72	of	of	ADP
ftr-370	3134	73	computer	computer	NOUN
ftr-370	3134	74	software	software	NOUN
ftr-370	3134	75	,	,	PUNCT
ftr-370	3134	76	equipment	equipment	NOUN
ftr-370	3134	77	,	,	PUNCT
ftr-370	3134	78	and	and	CCONJ
ftr-370	3134	79	peripherals	peripheral	NOUN
ftr-370	3134	80	to	to	ADP
ftr-370	3134	81	educational	educational	ADJ
ftr-370	3134	82	institutions	institution	NOUN
ftr-370	3134	83	for	for	ADP
ftr-370	3134	84	use	use	NOUN
ftr-370	3134	85	in	in	ADP
ftr-370	3134	86	kindergarten	kindergarten	NOUN
ftr-370	3134	87	through	through	ADP
ftr-370	3134	88	twelfth	twelfth	ADJ
ftr-370	3134	89	grade	grade	NOUN
ftr-370	3134	90	education	education	NOUN
ftr-370	3134	91	.	.	PUNCT
ftr-370	3135	1	the	the	DET
ftr-370	3135	2	equipment	equipment	NOUN
ftr-370	3135	3	must	must	AUX
ftr-370	3135	4	be	be	AUX
ftr-370	3135	5	previously	previously	ADV
ftr-370	3135	6	unused	unused	ADJ
ftr-370	3135	7	and	and	CCONJ
ftr-370	3135	8	not	not	PART
ftr-370	3135	9	more	more	ADJ
ftr-370	3135	10	than	than	ADP
ftr-370	3135	11	two	two	NUM
ftr-370	3135	12	years	year	NOUN
ftr-370	3135	13	old	old	ADJ
ftr-370	3135	14	.	.	PUNCT
ftr-370	3136	1	the	the	DET
ftr-370	3136	2	act	act	NOUN
ftr-370	3136	3	also	also	ADV
ftr-370	3136	4	extends	extend	VERB
ftr-370	3136	5	§	§	PROPN
ftr-370	3136	6	170(e)(3)(d	170(e)(3)(d	PROPN
ftr-370	3136	7	)	)	PUNCT
ftr-370	3136	8	which	which	PRON
ftr-370	3136	9	provides	provide	VERB
ftr-370	3136	10	a	a	DET
ftr-370	3136	11	similar	similar	ADJ
ftr-370	3136	12	enhanced	enhanced	ADJ
ftr-370	3136	13	charitable	charitable	ADJ
ftr-370	3136	14	contribution	contribution	NOUN
ftr-370	3136	15	deduction	deduction	NOUN
ftr-370	3136	16	for	for	ADP
ftr-370	3136	17	contributions	contribution	NOUN
ftr-370	3136	18	of	of	ADP
ftr-370	3136	19	book	book	NOUN
ftr-370	3136	20	inventory	inventory	NOUN
ftr-370	3136	21	by	by	ADP
ftr-370	3136	22	c	c	PROPN
ftr-370	3136	23	corporations	corporation	NOUN
ftr-370	3136	24	.	.	PUNCT
ftr-370	3137	1	5	5	X
ftr-370	3137	2	.	.	X
ftr-370	3137	3	whitehouse	whitehouse	NOUN
ftr-370	3137	4	hotel	hotel	PROPN
ftr-370	3137	5	limited	limited	PROPN
ftr-370	3137	6	partnership	partnership	PROPN
ftr-370	3137	7	v.	v.	PROPN
ftr-370	3137	8	commissioner	commissioner	PROPN
ftr-370	3137	9	,	,	PUNCT
ftr-370	3137	10	131	131	NUM
ftr-370	3137	11	t.c	t.c	PROPN
ftr-370	3137	12	.	.	PUNCT
ftr-370	3138	1	no	no	INTJ
ftr-370	3138	2	.	.	NOUN
ftr-370	3139	1	10	10	NUM
ftr-370	3139	2	(	(	PUNCT
ftr-370	3139	3	10/30/08	10/30/08	PROPN
ftr-370	3139	4	)	)	PUNCT
ftr-370	3139	5	.	.	PUNCT
ftr-370	3140	1	the	the	DET
ftr-370	3140	2	tax	tax	NOUN
ftr-370	3140	3	court	court	NOUN
ftr-370	3140	4	(	(	PUNCT
ftr-370	3140	5	judge	judge	PROPN
ftr-370	3140	6	halpern	halpern	PROPN
ftr-370	3140	7	)	)	PUNCT
ftr-370	3140	8	held	hold	VERB
ftr-370	3140	9	that	that	SCONJ
ftr-370	3140	10	,	,	PUNCT
ftr-370	3140	11	as	as	ADP
ftr-370	3140	12	a	a	DET
ftr-370	3140	13	precondition	precondition	NOUN
ftr-370	3140	14	to	to	ADP
ftr-370	3140	15	using	use	VERB
ftr-370	3140	16	the	the	DET
ftr-370	3140	17	replacement	replacement	NOUN
ftr-370	3140	18	cost	cost	NOUN
ftr-370	3140	19	approach	approach	NOUN
ftr-370	3140	20	to	to	ADP
ftr-370	3140	21	valuing	value	VERB
ftr-370	3140	22	real	real	ADJ
ftr-370	3140	23	estate	estate	NOUN
ftr-370	3140	24	,	,	PUNCT
ftr-370	3140	25	the	the	DET
ftr-370	3140	26	taxpayer	taxpayer	NOUN
ftr-370	3140	27	must	must	AUX
ftr-370	3140	28	show	show	VERB
ftr-370	3140	29	that	that	SCONJ
ftr-370	3140	30	the	the	DET
ftr-370	3140	31	property	property	NOUN
ftr-370	3140	32	is	be	AUX
ftr-370	3140	33	unusual	unusual	ADJ
ftr-370	3140	34	in	in	ADP
ftr-370	3140	35	nature	nature	NOUN
ftr-370	3140	36	and	and	CCONJ
ftr-370	3140	37	other	other	ADJ
ftr-370	3140	38	methods	method	NOUN
ftr-370	3140	39	of	of	ADP
ftr-370	3140	40	valuation	valuation	NOUN
ftr-370	3140	41	,	,	PUNCT
ftr-370	3140	42	such	such	ADJ
ftr-370	3140	43	as	as	ADP
ftr-370	3140	44	comparable	comparable	ADJ
ftr-370	3140	45	sales	sale	NOUN
ftr-370	3140	46	or	or	CCONJ
ftr-370	3140	47	income	income	NOUN
ftr-370	3140	48	capitalization	capitalization	NOUN
ftr-370	3140	49	,	,	PUNCT
ftr-370	3140	50	are	be	AUX
ftr-370	3140	51	not	not	PART
ftr-370	3140	52	applicable	applicable	ADJ
ftr-370	3140	53	.	.	PUNCT
ftr-370	3141	1	the	the	DET
ftr-370	3141	2	income	income	NOUN
ftr-370	3141	3	approach	approach	NOUN
ftr-370	3141	4	to	to	ADP
ftr-370	3141	5	valuation	valuation	NOUN
ftr-370	3141	6	is	be	AUX
ftr-370	3141	7	favored	favor	VERB
ftr-370	3141	8	only	only	ADV
ftr-370	3141	9	where	where	SCONJ
ftr-370	3141	10	comparable	comparable	ADJ
ftr-370	3141	11	market	market	NOUN
ftr-370	3141	12	sales	sale	NOUN
ftr-370	3141	13	are	be	AUX
ftr-370	3141	14	absent	absent	ADJ
ftr-370	3141	15	.	.	PUNCT
ftr-370	3142	1	on	on	ADP
ftr-370	3142	2	the	the	DET
ftr-370	3142	3	facts	fact	NOUN
ftr-370	3142	4	,	,	PUNCT
ftr-370	3142	5	the	the	DET
ftr-370	3142	6	value	value	NOUN
ftr-370	3142	7	of	of	ADP
ftr-370	3142	8	the	the	DET
ftr-370	3142	9	contribution	contribution	NOUN
ftr-370	3142	10	of	of	ADP
ftr-370	3142	11	a	a	DET
ftr-370	3142	12	conservation	conservation	NOUN
ftr-370	3142	13	facade	facade	NOUN
ftr-370	3142	14	easement	easement	NOUN
ftr-370	3142	15	for	for	ADP
ftr-370	3142	16	an	an	DET
ftr-370	3142	17	historic	historic	ADJ
ftr-370	3142	18	structure	structure	NOUN
ftr-370	3142	19	on	on	ADP
ftr-370	3142	20	the	the	DET
ftr-370	3142	21	edge	edge	NOUN
ftr-370	3142	22	of	of	ADP
ftr-370	3142	23	the	the	DET
ftr-370	3142	24	french	french	ADJ
ftr-370	3142	25	quarter	quarter	NOUN
ftr-370	3142	26	in	in	ADP
ftr-370	3142	27	new	new	PROPN
ftr-370	3142	28	orleans	orleans	PROPN
ftr-370	3142	29	was	be	AUX
ftr-370	3142	30	overstated	overstate	VERB
ftr-370	3142	31	.	.	PUNCT
ftr-370	3143	1	the	the	DET
ftr-370	3143	2	accuracy	accuracy	NOUN
ftr-370	3143	3	-	-	PUNCT
ftr-370	3143	4	related	relate	VERB
ftr-370	3143	5	penalty	penalty	NOUN
ftr-370	3143	6	for	for	ADP
ftr-370	3143	7	gross	gross	ADJ
ftr-370	3143	8	overvaluation	overvaluation	NOUN
ftr-370	3143	9	was	be	AUX
ftr-370	3143	10	proper	proper	ADJ
ftr-370	3143	11	because	because	SCONJ
ftr-370	3143	12	there	there	PRON
ftr-370	3143	13	was	be	VERB
ftr-370	3143	14	no	no	DET
ftr-370	3143	15	good	good	ADJ
ftr-370	3143	16	faith	faith	NOUN
ftr-370	3143	17	investigation	investigation	NOUN
ftr-370	3143	18	into	into	ADP
ftr-370	3143	19	the	the	DET
ftr-370	3143	20	value	value	NOUN
ftr-370	3143	21	.	.	PUNCT
ftr-370	3144	1	2009	2009	NUM
ftr-370	3144	2	]	]	PUNCT
ftr-370	3144	3	recent	recent	ADJ
ftr-370	3144	4	developments	development	NOUN
ftr-370	3144	5	in	in	ADP
ftr-370	3144	6	federal	federal	ADJ
ftr-370	3144	7	income	income	NOUN
ftr-370	3144	8	taxation	taxation	NOUN
ftr-370	3144	9	419	419	NUM
ftr-370	3144	10	6	6	NUM
ftr-370	3144	11	.	.	PUNCT
ftr-370	3144	12	try	try	VERB
ftr-370	3144	13	again	again	ADV
ftr-370	3144	14	,	,	PUNCT
ftr-370	3144	15	but	but	CCONJ
ftr-370	3144	16	the	the	DET
ftr-370	3144	17	kids	kid	NOUN
ftr-370	3144	18	’	’	PART
ftr-370	3144	19	religious	religious	ADJ
ftr-370	3144	20	school	school	NOUN
ftr-370	3144	21	education	education	NOUN
ftr-370	3144	22	is	be	AUX
ftr-370	3144	23	still	still	ADV
ftr-370	3144	24	not	not	PART
ftr-370	3144	25	deductible	deductible	ADJ
ftr-370	3144	26	even	even	ADV
ftr-370	3144	27	if	if	SCONJ
ftr-370	3144	28	the	the	DET
ftr-370	3144	29	irs	irs	PROPN
ftr-370	3144	30	made	make	VERB
ftr-370	3144	31	a	a	DET
ftr-370	3144	32	deal	deal	NOUN
ftr-370	3144	33	with	with	ADP
ftr-370	3144	34	the	the	DET
ftr-370	3144	35	scientologists	scientologist	NOUN
ftr-370	3144	36	.	.	PUNCT
ftr-370	3145	1	sklar	sklar	PROPN
ftr-370	3145	2	v.	v.	PROPN
ftr-370	3145	3	commissioner	commissioner	PROPN
ftr-370	3145	4	,	,	PUNCT
ftr-370	3145	5	549	549	NUM
ftr-370	3145	6	f.3d	f.3d	NUM
ftr-370	3145	7	1252	1252	NUM
ftr-370	3145	8	(	(	PUNCT
ftr-370	3145	9	9th	9th	ADJ
ftr-370	3145	10	cir	cir	NOUN
ftr-370	3145	11	.	.	PUNCT
ftr-370	3146	1	12/12/08	12/12/08	NUM
ftr-370	3146	2	)	)	PUNCT
ftr-370	3146	3	.	.	PUNCT
ftr-370	3147	1	the	the	DET
ftr-370	3147	2	ninth	ninth	ADJ
ftr-370	3147	3	circuit	circuit	NOUN
ftr-370	3147	4	(	(	PUNCT
ftr-370	3147	5	judge	judge	NOUN
ftr-370	3147	6	wardlaw	wardlaw	NOUN
ftr-370	3147	7	)	)	PUNCT
ftr-370	3147	8	followed	follow	VERB
ftr-370	3147	9	its	its	PRON
ftr-370	3147	10	prior	prior	ADJ
ftr-370	3147	11	decision	decision	NOUN
ftr-370	3147	12	involving	involve	VERB
ftr-370	3147	13	different	different	ADJ
ftr-370	3147	14	taxable	taxable	ADJ
ftr-370	3147	15	years	year	NOUN
ftr-370	3147	16	(	(	PUNCT
ftr-370	3147	17	sklar	sklar	PROPN
ftr-370	3147	18	v.	v.	ADP
ftr-370	3147	19	commissioner	commissioner	PROPN
ftr-370	3147	20	(	(	PUNCT
ftr-370	3147	21	sklar	sklar	PROPN
ftr-370	3147	22	i	i	PROPN
ftr-370	3147	23	)	)	PUNCT
ftr-370	3147	24	,	,	PUNCT
ftr-370	3147	25	282	282	NUM
ftr-370	3147	26	f.3d	f.3d	NUM
ftr-370	3147	27	610	610	NUM
ftr-370	3147	28	(	(	PUNCT
ftr-370	3147	29	9th	9th	ADJ
ftr-370	3147	30	cir	cir	NOUN
ftr-370	3147	31	.	.	PUNCT
ftr-370	3147	32	2002	2002	NUM
ftr-370	3147	33	)	)	PUNCT
ftr-370	3147	34	)	)	PUNCT
ftr-370	3147	35	and	and	CCONJ
ftr-370	3147	36	denied	deny	VERB
ftr-370	3147	37	the	the	DET
ftr-370	3147	38	taxpayers	taxpayer	NOUN
ftr-370	3147	39	’	'	PUNCT
ftr-370	3147	40	claimed	claim	VERB
ftr-370	3147	41	deductions	deduction	NOUN
ftr-370	3147	42	of	of	ADP
ftr-370	3147	43	a	a	DET
ftr-370	3147	44	portion	portion	NOUN
ftr-370	3147	45	of	of	ADP
ftr-370	3147	46	tuition	tuition	NOUN
ftr-370	3147	47	and	and	CCONJ
ftr-370	3147	48	fees	fee	NOUN
ftr-370	3147	49	paid	pay	VERB
ftr-370	3147	50	to	to	ADP
ftr-370	3147	51	orthodox	orthodox	VERB
ftr-370	3147	52	jewish	jewish	ADJ
ftr-370	3147	53	day	day	NOUN
ftr-370	3147	54	schools	school	NOUN
ftr-370	3147	55	for	for	ADP
ftr-370	3147	56	the	the	DET
ftr-370	3147	57	education	education	NOUN
ftr-370	3147	58	of	of	ADP
ftr-370	3147	59	their	their	PRON
ftr-370	3147	60	children	child	NOUN
ftr-370	3147	61	.	.	PUNCT
ftr-370	3148	1	the	the	DET
ftr-370	3148	2	taxpayers	taxpayer	NOUN
ftr-370	3148	3	argued	argue	VERB
ftr-370	3148	4	that	that	SCONJ
ftr-370	3148	5	deduction	deduction	NOUN
ftr-370	3148	6	of	of	ADP
ftr-370	3148	7	a	a	DET
ftr-370	3148	8	portion	portion	NOUN
ftr-370	3148	9	of	of	ADP
ftr-370	3148	10	their	their	PRON
ftr-370	3148	11	tuition	tuition	NOUN
ftr-370	3148	12	payments	payment	NOUN
ftr-370	3148	13	as	as	SCONJ
ftr-370	3148	14	charitable	charitable	ADJ
ftr-370	3148	15	contributions	contribution	NOUN
ftr-370	3148	16	for	for	ADP
ftr-370	3148	17	strictly	strictly	ADV
ftr-370	3148	18	religious	religious	ADJ
ftr-370	3148	19	services	service	NOUN
ftr-370	3148	20	is	be	AUX
ftr-370	3148	21	allowed	allow	VERB
ftr-370	3148	22	under	under	ADP
ftr-370	3148	23	the	the	DET
ftr-370	3148	24	closing	closing	NOUN
ftr-370	3148	25	agreement	agreement	NOUN
ftr-370	3148	26	with	with	ADP
ftr-370	3148	27	the	the	DET
ftr-370	3148	28	church	church	NOUN
ftr-370	3148	29	of	of	ADP
ftr-370	3148	30	scientology	scientology	PROPN
ftr-370	3148	31	.	.	PUNCT
ftr-370	3149	1	after	after	ADP
ftr-370	3149	2	convincing	convince	VERB
ftr-370	3149	3	the	the	DET
ftr-370	3149	4	supreme	supreme	PROPN
ftr-370	3149	5	court	court	PROPN
ftr-370	3149	6	that	that	SCONJ
ftr-370	3149	7	fees	fee	VERB
ftr-370	3149	8	for	for	ADP
ftr-370	3149	9	training	training	NOUN
ftr-370	3149	10	and	and	CCONJ
ftr-370	3149	11	auditing	auditing	NOUN
ftr-370	3149	12	sessions	session	NOUN
ftr-370	3149	13	provided	provide	VERB
ftr-370	3149	14	by	by	ADP
ftr-370	3149	15	the	the	DET
ftr-370	3149	16	church	church	NOUN
ftr-370	3149	17	of	of	ADP
ftr-370	3149	18	scientology	scientology	PROPN
ftr-370	3149	19	were	be	AUX
ftr-370	3149	20	paid	pay	VERB
ftr-370	3149	21	as	as	ADP
ftr-370	3149	22	a	a	DET
ftr-370	3149	23	quid	quid	ADJ
ftr-370	3149	24	pro	pro	X
ftr-370	3149	25	quo	quo	NOUN
ftr-370	3149	26	for	for	ADP
ftr-370	3149	27	services	service	NOUN
ftr-370	3149	28	rather	rather	ADV
ftr-370	3149	29	than	than	ADP
ftr-370	3149	30	deductible	deductible	ADJ
ftr-370	3149	31	charitable	charitable	ADJ
ftr-370	3149	32	contributions	contribution	NOUN
ftr-370	3149	33	(	(	PUNCT
ftr-370	3149	34	hernandez	hernandez	PROPN
ftr-370	3149	35	v.	v.	PROPN
ftr-370	3149	36	commissioner	commissioner	PROPN
ftr-370	3149	37	,	,	PUNCT
ftr-370	3149	38	490	490	NUM
ftr-370	3149	39	u.s	u.s	PROPN
ftr-370	3149	40	.	.	PROPN
ftr-370	3149	41	680	680	NUM
ftr-370	3149	42	(	(	PUNCT
ftr-370	3149	43	1989	1989	NUM
ftr-370	3149	44	)	)	PUNCT
ftr-370	3149	45	)	)	PUNCT
ftr-370	3149	46	,	,	PUNCT
ftr-370	3149	47	the	the	DET
ftr-370	3149	48	irs	irs	PROPN
ftr-370	3149	49	allowed	allow	VERB
ftr-370	3149	50	the	the	DET
ftr-370	3149	51	individuals	individual	NOUN
ftr-370	3149	52	involved	involve	VERB
ftr-370	3149	53	to	to	PART
ftr-370	3149	54	deduct	deduct	VERB
ftr-370	3149	55	80	80	NUM
ftr-370	3149	56	percent	percent	NOUN
ftr-370	3149	57	of	of	ADP
ftr-370	3149	58	the	the	DET
ftr-370	3149	59	fees	fee	NOUN
ftr-370	3149	60	.	.	PUNCT
ftr-370	3150	1	•	•	NUM
ftr-370	3150	2	the	the	DET
ftr-370	3150	3	court	court	NOUN
ftr-370	3150	4	held	hold	VERB
ftr-370	3150	5	under	under	ADP
ftr-370	3150	6	hernandez	hernandez	PROPN
ftr-370	3150	7	that	that	SCONJ
ftr-370	3150	8	tuition	tuition	NOUN
ftr-370	3150	9	paid	pay	VERB
ftr-370	3150	10	for	for	ADP
ftr-370	3150	11	religious	religious	ADJ
ftr-370	3150	12	education	education	NOUN
ftr-370	3150	13	is	be	AUX
ftr-370	3150	14	a	a	DET
ftr-370	3150	15	payment	payment	NOUN
ftr-370	3150	16	for	for	ADP
ftr-370	3150	17	services	service	NOUN
ftr-370	3150	18	that	that	PRON
ftr-370	3150	19	is	be	AUX
ftr-370	3150	20	not	not	PART
ftr-370	3150	21	deductible	deductible	ADJ
ftr-370	3150	22	as	as	ADP
ftr-370	3150	23	a	a	DET
ftr-370	3150	24	charitable	charitable	ADJ
ftr-370	3150	25	contribution	contribution	NOUN
ftr-370	3150	26	.	.	PUNCT
ftr-370	3151	1	the	the	DET
ftr-370	3151	2	court	court	NOUN
ftr-370	3151	3	pointed	point	VERB
ftr-370	3151	4	to	to	ADP
ftr-370	3151	5	statements	statement	NOUN
ftr-370	3151	6	in	in	ADP
ftr-370	3151	7	hernandez	hernandez	PROPN
ftr-370	3151	8	that	that	PRON
ftr-370	3151	9	attempts	attempt	VERB
ftr-370	3151	10	to	to	PART
ftr-370	3151	11	distinguish	distinguish	VERB
ftr-370	3151	12	payments	payment	NOUN
ftr-370	3151	13	for	for	ADP
ftr-370	3151	14	religious	religious	ADJ
ftr-370	3151	15	benefits	benefit	NOUN
ftr-370	3151	16	from	from	ADP
ftr-370	3151	17	secular	secular	ADJ
ftr-370	3151	18	services	service	NOUN
ftr-370	3151	19	would	would	AUX
ftr-370	3151	20	involve	involve	VERB
ftr-370	3151	21	the	the	DET
ftr-370	3151	22	court	court	NOUN
ftr-370	3151	23	in	in	ADP
ftr-370	3151	24	impermissible	impermissible	ADJ
ftr-370	3151	25	entanglements	entanglement	NOUN
ftr-370	3151	26	between	between	ADP
ftr-370	3151	27	church	church	NOUN
ftr-370	3151	28	and	and	CCONJ
ftr-370	3151	29	state	state	NOUN
ftr-370	3151	30	.	.	PUNCT
ftr-370	3152	1	•	•	NUM
ftr-370	3152	2	the	the	DET
ftr-370	3152	3	court	court	NOUN
ftr-370	3152	4	rejected	reject	VERB
ftr-370	3152	5	the	the	DET
ftr-370	3152	6	taxpayers	taxpayer	NOUN
ftr-370	3152	7	’	'	PUNCT
ftr-370	3152	8	argument	argument	NOUN
ftr-370	3152	9	that	that	SCONJ
ftr-370	3152	10	1993	1993	NUM
ftr-370	3152	11	amendments	amendment	NOUN
ftr-370	3152	12	to	to	ADP
ftr-370	3152	13	§	§	PROPN
ftr-370	3152	14	§	§	PROPN
ftr-370	3152	15	170(f)(8	170(f)(8	NUM
ftr-370	3152	16	)	)	PUNCT
ftr-370	3152	17	and	and	CCONJ
ftr-370	3152	18	6115	6115	NUM
ftr-370	3152	19	(	(	PUNCT
ftr-370	3152	20	requiring	require	VERB
ftr-370	3152	21	reporting	reporting	NOUN
ftr-370	3152	22	of	of	ADP
ftr-370	3152	23	the	the	DET
ftr-370	3152	24	value	value	NOUN
ftr-370	3152	25	of	of	ADP
ftr-370	3152	26	benefits	benefit	NOUN
ftr-370	3152	27	received	receive	VERB
ftr-370	3152	28	from	from	ADP
ftr-370	3152	29	quid	quid	ADJ
ftr-370	3152	30	pro	pro	X
ftr-370	3152	31	quo	quo	NOUN
ftr-370	3152	32	payments	payment	NOUN
ftr-370	3152	33	to	to	ADP
ftr-370	3152	34	charities	charity	NOUN
ftr-370	3152	35	)	)	PUNCT
ftr-370	3152	36	overruled	overrule	VERB
ftr-370	3152	37	the	the	DET
ftr-370	3152	38	hernandez	hernandez	PROPN
ftr-370	3152	39	holding	hold	VERB
ftr-370	3152	40	that	that	SCONJ
ftr-370	3152	41	a	a	DET
ftr-370	3152	42	portion	portion	NOUN
ftr-370	3152	43	of	of	ADP
ftr-370	3152	44	payments	payment	NOUN
ftr-370	3152	45	for	for	ADP
ftr-370	3152	46	services	service	NOUN
ftr-370	3152	47	are	be	AUX
ftr-370	3152	48	not	not	PART
ftr-370	3152	49	allowable	allowable	ADJ
ftr-370	3152	50	as	as	ADP
ftr-370	3152	51	a	a	DET
ftr-370	3152	52	charitable	charitable	ADJ
ftr-370	3152	53	contribution	contribution	NOUN
ftr-370	3152	54	.	.	PUNCT
ftr-370	3153	1	quoting	quote	VERB
ftr-370	3153	2	from	from	ADP
ftr-370	3153	3	sklar	sklar	PROPN
ftr-370	3153	4	i	i	PROPN
ftr-370	3153	5	,	,	PUNCT
ftr-370	3153	6	the	the	DET
ftr-370	3153	7	court	court	NOUN
ftr-370	3153	8	noted	note	VERB
ftr-370	3153	9	that	that	SCONJ
ftr-370	3153	10	these	these	PRON
ftr-370	3153	11	are	be	AUX
ftr-370	3153	12	procedural	procedural	ADJ
ftr-370	3153	13	provisions	provision	NOUN
ftr-370	3153	14	that	that	PRON
ftr-370	3153	15	do	do	AUX
ftr-370	3153	16	not	not	PART
ftr-370	3153	17	revise	revise	VERB
ftr-370	3153	18	substantive	substantive	ADJ
ftr-370	3153	19	law	law	NOUN
ftr-370	3153	20	.	.	PUNCT
ftr-370	3154	1	•	•	ADP
ftr-370	3154	2	the	the	DET
ftr-370	3154	3	taxpayers	taxpayer	NOUN
ftr-370	3154	4	failed	fail	VERB
ftr-370	3154	5	to	to	PART
ftr-370	3154	6	establish	establish	VERB
ftr-370	3154	7	that	that	SCONJ
ftr-370	3154	8	the	the	DET
ftr-370	3154	9	fees	fee	NOUN
ftr-370	3154	10	and	and	CCONJ
ftr-370	3154	11	tuition	tuition	NOUN
ftr-370	3154	12	payments	payment	NOUN
ftr-370	3154	13	represented	represent	VERB
ftr-370	3154	14	dual	dual	ADJ
ftr-370	3154	15	payments	payment	NOUN
ftr-370	3154	16	that	that	PRON
ftr-370	3154	17	included	include	VERB
ftr-370	3154	18	a	a	DET
ftr-370	3154	19	portion	portion	NOUN
ftr-370	3154	20	in	in	ADP
ftr-370	3154	21	excess	excess	NOUN
ftr-370	3154	22	of	of	ADP
ftr-370	3154	23	the	the	DET
ftr-370	3154	24	value	value	NOUN
ftr-370	3154	25	of	of	ADP
ftr-370	3154	26	the	the	DET
ftr-370	3154	27	education	education	NOUN
ftr-370	3154	28	benefit	benefit	NOUN
ftr-370	3154	29	provided	provide	VERB
ftr-370	3154	30	by	by	ADP
ftr-370	3154	31	the	the	DET
ftr-370	3154	32	schools	school	NOUN
ftr-370	3154	33	which	which	PRON
ftr-370	3154	34	represented	represent	VERB
ftr-370	3154	35	a	a	DET
ftr-370	3154	36	gift	gift	NOUN
ftr-370	3154	37	to	to	ADP
ftr-370	3154	38	the	the	DET
ftr-370	3154	39	religious	religious	ADJ
ftr-370	3154	40	schools	school	NOUN
ftr-370	3154	41	as	as	ADP
ftr-370	3154	42	charitable	charitable	ADJ
ftr-370	3154	43	originations	origination	NOUN
ftr-370	3154	44	.	.	PUNCT
ftr-370	3155	1	•	•	NOUN
ftr-370	3155	2	finally	finally	ADV
ftr-370	3155	3	,	,	PUNCT
ftr-370	3155	4	the	the	DET
ftr-370	3155	5	court	court	NOUN
ftr-370	3155	6	held	hold	VERB
ftr-370	3155	7	that	that	SCONJ
ftr-370	3155	8	the	the	DET
ftr-370	3155	9	scientology	scientology	PROPN
ftr-370	3155	10	closing	closing	NOUN
ftr-370	3155	11	agreement	agreement	NOUN
ftr-370	3155	12	does	do	AUX
ftr-370	3155	13	not	not	PART
ftr-370	3155	14	require	require	VERB
ftr-370	3155	15	the	the	DET
ftr-370	3155	16	irs	irs	PROPN
ftr-370	3155	17	to	to	PART
ftr-370	3155	18	allow	allow	VERB
ftr-370	3155	19	charitable	charitable	ADJ
ftr-370	3155	20	contribution	contribution	NOUN
ftr-370	3155	21	deductions	deduction	NOUN
ftr-370	3155	22	for	for	ADP
ftr-370	3155	23	the	the	DET
ftr-370	3155	24	taxpayers	taxpayer	NOUN
ftr-370	3155	25	’	’	PART
ftr-370	3155	26	tuition	tuition	NOUN
ftr-370	3155	27	payments	payment	NOUN
ftr-370	3155	28	.	.	PUNCT
ftr-370	3156	1	again	again	ADV
ftr-370	3156	2	quoting	quote	VERB
ftr-370	3156	3	from	from	ADP
ftr-370	3156	4	sklar	sklar	PROPN
ftr-370	3156	5	i	i	PROPN
ftr-370	3156	6	,	,	PUNCT
ftr-370	3156	7	the	the	DET
ftr-370	3156	8	court	court	NOUN
ftr-370	3156	9	expressed	express	VERB
ftr-370	3156	10	reservations	reservation	NOUN
ftr-370	3156	11	under	under	ADP
ftr-370	3156	12	the	the	DET
ftr-370	3156	13	establishment	establishment	NOUN
ftr-370	3156	14	clause	clause	NOUN
ftr-370	3156	15	of	of	ADP
ftr-370	3156	16	the	the	DET
ftr-370	3156	17	first	first	ADJ
ftr-370	3156	18	amendment	amendment	NOUN
ftr-370	3156	19	about	about	ADP
ftr-370	3156	20	the	the	DET
ftr-370	3156	21	impact	impact	NOUN
ftr-370	3156	22	of	of	ADP
ftr-370	3156	23	the	the	DET
ftr-370	3156	24	closing	closing	NOUN
ftr-370	3156	25	agreement	agreement	NOUN
ftr-370	3156	26	that	that	PRON
ftr-370	3156	27	discriminates	discriminate	VERB
ftr-370	3156	28	among	among	ADP
ftr-370	3156	29	religions	religion	NOUN
ftr-370	3156	30	.	.	PUNCT
ftr-370	3157	1	the	the	DET
ftr-370	3157	2	court	court	NOUN
ftr-370	3157	3	also	also	ADV
ftr-370	3157	4	indicated	indicate	VERB
ftr-370	3157	5	concern	concern	NOUN
ftr-370	3157	6	that	that	SCONJ
ftr-370	3157	7	allowing	allow	VERB
ftr-370	3157	8	deductions	deduction	NOUN
ftr-370	3157	9	for	for	ADP
ftr-370	3157	10	tuition	tuition	NOUN
ftr-370	3157	11	for	for	ADP
ftr-370	3157	12	attending	attend	VERB
ftr-370	3157	13	religious	religious	ADJ
ftr-370	3157	14	schools	school	NOUN
ftr-370	3157	15	would	would	AUX
ftr-370	3157	16	create	create	VERB
ftr-370	3157	17	a	a	DET
ftr-370	3157	18	preference	preference	NOUN
ftr-370	3157	19	for	for	ADP
ftr-370	3157	20	religion	religion	NOUN
ftr-370	3157	21	that	that	PRON
ftr-370	3157	22	is	be	AUX
ftr-370	3157	23	questionable	questionable	ADJ
ftr-370	3157	24	under	under	ADP
ftr-370	3157	25	the	the	DET
ftr-370	3157	26	establishment	establishment	NOUN
ftr-370	3157	27	clause	clause	NOUN
ftr-370	3157	28	.	.	PUNCT
ftr-370	3158	1	in	in	ADP
ftr-370	3158	2	addition	addition	NOUN
ftr-370	3158	3	,	,	PUNCT
ftr-370	3158	4	the	the	DET
ftr-370	3158	5	court	court	NOUN
ftr-370	3158	6	concluded	conclude	VERB
ftr-370	3158	7	that	that	SCONJ
ftr-370	3158	8	the	the	DET
ftr-370	3158	9	tuition	tuition	NOUN
ftr-370	3158	10	payments	payment	NOUN
ftr-370	3158	11	for	for	ADP
ftr-370	3158	12	the	the	DET
ftr-370	3158	13	taxpayers	taxpayer	NOUN
ftr-370	3158	14	’	’	PART
ftr-370	3158	15	children	child	NOUN
ftr-370	3158	16	were	be	AUX
ftr-370	3158	17	not	not	PART
ftr-370	3158	18	similar	similar	ADJ
ftr-370	3158	19	to	to	ADP
ftr-370	3158	20	the	the	DET
ftr-370	3158	21	auditing	auditing	NOUN
ftr-370	3158	22	,	,	PUNCT
ftr-370	3158	23	training	training	NOUN
ftr-370	3158	24	and	and	CCONJ
ftr-370	3158	25	other	other	ADJ
ftr-370	3158	26	qualified	qualified	ADJ
ftr-370	3158	27	religious	religious	ADJ
ftr-370	3158	28	services	service	NOUN
ftr-370	3158	29	provided	provide	VERB
ftr-370	3158	30	by	by	ADP
ftr-370	3158	31	the	the	DET
ftr-370	3158	32	church	church	NOUN
ftr-370	3158	33	of	of	ADP
ftr-370	3158	34	scientology	scientology	PROPN
ftr-370	3158	35	.	.	PUNCT
ftr-370	3159	1	thus	thus	ADV
ftr-370	3159	2	,	,	PUNCT
ftr-370	3159	3	the	the	DET
ftr-370	3159	4	taxpayers	taxpayer	NOUN
ftr-370	3159	5	in	in	ADP
ftr-370	3159	6	sklar	sklar	NOUN
ftr-370	3159	7	could	could	AUX
ftr-370	3159	8	not	not	PART
ftr-370	3159	9	assert	assert	VERB
ftr-370	3159	10	an	an	DET
ftr-370	3159	11	administrative	administrative	ADJ
ftr-370	3159	12	inconsistency	inconsistency	NOUN
ftr-370	3159	13	claim	claim	NOUN
ftr-370	3159	14	that	that	SCONJ
ftr-370	3159	15	the	the	DET
ftr-370	3159	16	irs	irs	PROPN
ftr-370	3159	17	favored	favor	VERB
ftr-370	3159	18	scientologists	scientologist	NOUN
ftr-370	3159	19	over	over	ADP
ftr-370	3159	20	adherents	adherent	NOUN
ftr-370	3159	21	to	to	ADP
ftr-370	3159	22	other	other	ADJ
ftr-370	3159	23	religions	religion	NOUN
ftr-370	3159	24	.	.	PUNCT
ftr-370	3160	1	420	420	NUM
ftr-370	3160	2	florida	florida	PROPN
ftr-370	3160	3	tax	tax	NOUN
ftr-370	3160	4	review	review	NOUN
ftr-370	3160	5	[	[	X
ftr-370	3160	6	vol	vol	NOUN
ftr-370	3160	7	.	.	PUNCT
ftr-370	3161	1	9	9	NUM
ftr-370	3161	2	:	:	SYM
ftr-370	3161	3	si	si	PROPN
ftr-370	3161	4	x.	x.	NOUN
ftr-370	3161	5	tax	tax	NOUN
ftr-370	3161	6	procedure	procedure	NOUN
ftr-370	3161	7	a.	a.	NOUN
ftr-370	3161	8	interest	interest	NOUN
ftr-370	3161	9	,	,	PUNCT
ftr-370	3161	10	penalties	penalty	NOUN
ftr-370	3161	11	and	and	CCONJ
ftr-370	3161	12	prosecutions	prosecution	NOUN
ftr-370	3161	13	1	1	NUM
ftr-370	3161	14	.	.	PUNCT
ftr-370	3162	1	the	the	DET
ftr-370	3162	2	standard	standard	NOUN
ftr-370	3162	3	for	for	ADP
ftr-370	3162	4	preparer	preparer	NOUN
ftr-370	3162	5	penalties	penalty	NOUN
ftr-370	3162	6	is	be	AUX
ftr-370	3162	7	broadened	broaden	VERB
ftr-370	3162	8	to	to	PART
ftr-370	3162	9	include	include	VERB
ftr-370	3162	10	preparers	preparer	NOUN
ftr-370	3162	11	of	of	ADP
ftr-370	3162	12	all	all	DET
ftr-370	3162	13	tax	tax	NOUN
ftr-370	3162	14	returns	return	NOUN
ftr-370	3162	15	,	,	PUNCT
ftr-370	3162	16	and	and	CCONJ
ftr-370	3162	17	is	be	AUX
ftr-370	3162	18	heightened	heighten	VERB
ftr-370	3162	19	from	from	ADP
ftr-370	3162	20	“	"	PUNCT
ftr-370	3162	21	realistic	realistic	ADJ
ftr-370	3162	22	possibility	possibility	NOUN
ftr-370	3162	23	of	of	ADP
ftr-370	3162	24	success	success	NOUN
ftr-370	3162	25	”	"	PUNCT
ftr-370	3162	26	to	to	ADP
ftr-370	3162	27	“	"	PUNCT
ftr-370	3162	28	more	more	ADV
ftr-370	3162	29	likely	likely	ADJ
ftr-370	3162	30	than	than	ADP
ftr-370	3162	31	not	not	PART
ftr-370	3162	32	.	.	PUNCT
ftr-370	3162	33	”	"	PUNCT
ftr-370	3163	1	the	the	DET
ftr-370	3163	2	2007	2007	NUM
ftr-370	3163	3	small	small	ADJ
ftr-370	3163	4	business	business	NOUN
ftr-370	3163	5	tax	tax	PROPN
ftr-370	3163	6	act	act	PROPN
ftr-370	3163	7	,	,	PUNCT
ftr-370	3163	8	§	§	PROPN
ftr-370	3163	9	8246	8246	NUM
ftr-370	3163	10	,	,	PUNCT
ftr-370	3163	11	amended	amend	VERB
ftr-370	3163	12	code	code	NOUN
ftr-370	3163	13	§	§	PROPN
ftr-370	3163	14	§	§	PROPN
ftr-370	3163	15	6694	6694	NUM
ftr-370	3163	16	and	and	CCONJ
ftr-370	3163	17	7701	7701	NUM
ftr-370	3163	18	to	to	PART
ftr-370	3163	19	expand	expand	VERB
ftr-370	3163	20	the	the	DET
ftr-370	3163	21	applicability	applicability	NOUN
ftr-370	3163	22	of	of	ADP
ftr-370	3163	23	the	the	DET
ftr-370	3163	24	§	§	PROPN
ftr-370	3163	25	6694	6694	NUM
ftr-370	3163	26	return	return	NOUN
ftr-370	3163	27	preparer	preparer	NOUN
ftr-370	3163	28	penalties	penalty	NOUN
ftr-370	3163	29	from	from	ADP
ftr-370	3163	30	“	"	PUNCT
ftr-370	3163	31	income	income	NOUN
ftr-370	3163	32	tax	tax	NOUN
ftr-370	3163	33	return	return	NOUN
ftr-370	3163	34	preparers	preparer	NOUN
ftr-370	3163	35	”	"	PUNCT
ftr-370	3163	36	to	to	ADP
ftr-370	3163	37	all	all	DET
ftr-370	3163	38	tax	tax	NOUN
ftr-370	3163	39	return	return	NOUN
ftr-370	3163	40	preparers	preparer	NOUN
ftr-370	3163	41	.	.	PUNCT
ftr-370	3164	1	it	it	PRON
ftr-370	3164	2	also	also	ADV
ftr-370	3164	3	heightened	heighten	VERB
ftr-370	3164	4	the	the	DET
ftr-370	3164	5	standards	standard	NOUN
ftr-370	3164	6	of	of	ADP
ftr-370	3164	7	conduct	conduct	NOUN
ftr-370	3164	8	to	to	PART
ftr-370	3164	9	avoid	avoid	VERB
ftr-370	3164	10	the	the	DET
ftr-370	3164	11	imposition	imposition	NOUN
ftr-370	3164	12	of	of	ADP
ftr-370	3164	13	the	the	DET
ftr-370	3164	14	return	return	NOUN
ftr-370	3164	15	preparer	preparer	NOUN
ftr-370	3164	16	penalty	penalty	NOUN
ftr-370	3164	17	for	for	ADP
ftr-370	3164	18	undisclosed	undisclosed	ADJ
ftr-370	3164	19	positions	position	NOUN
ftr-370	3164	20	with	with	ADP
ftr-370	3164	21	a	a	DET
ftr-370	3164	22	requirement	requirement	NOUN
ftr-370	3164	23	that	that	SCONJ
ftr-370	3164	24	there	there	PRON
ftr-370	3164	25	be	be	VERB
ftr-370	3164	26	a	a	DET
ftr-370	3164	27	reasonable	reasonable	ADJ
ftr-370	3164	28	belief	belief	NOUN
ftr-370	3164	29	that	that	SCONJ
ftr-370	3164	30	the	the	DET
ftr-370	3164	31	tax	tax	NOUN
ftr-370	3164	32	treatment	treatment	NOUN
ftr-370	3164	33	of	of	ADP
ftr-370	3164	34	the	the	DET
ftr-370	3164	35	position	position	NOUN
ftr-370	3164	36	was	be	AUX
ftr-370	3164	37	“	"	PUNCT
ftr-370	3164	38	more	more	ADV
ftr-370	3164	39	likely	likely	ADJ
ftr-370	3164	40	than	than	ADP
ftr-370	3164	41	not	not	PART
ftr-370	3164	42	”	"	PUNCT
ftr-370	3164	43	the	the	DET
ftr-370	3164	44	proper	proper	ADJ
ftr-370	3164	45	treatment	treatment	NOUN
ftr-370	3164	46	.	.	PUNCT
ftr-370	3165	1	for	for	ADP
ftr-370	3165	2	disclosed	disclose	VERB
ftr-370	3165	3	positions	position	NOUN
ftr-370	3165	4	,	,	PUNCT
ftr-370	3165	5	the	the	DET
ftr-370	3165	6	standard	standard	NOUN
ftr-370	3165	7	was	be	AUX
ftr-370	3165	8	increased	increase	VERB
ftr-370	3165	9	from	from	ADP
ftr-370	3165	10	“	"	PUNCT
ftr-370	3165	11	non	non	ADJ
ftr-370	3165	12	-	-	ADJ
ftr-370	3165	13	frivolous	frivolous	ADJ
ftr-370	3165	14	”	"	PUNCT
ftr-370	3165	15	to	to	ADP
ftr-370	3165	16	“	"	PUNCT
ftr-370	3165	17	reasonable	reasonable	ADJ
ftr-370	3165	18	basis	basis	NOUN
ftr-370	3165	19	.	.	PUNCT
ftr-370	3165	20	”	"	PUNCT
ftr-370	3166	1	penalty	penalty	NOUN
ftr-370	3166	2	amounts	amount	NOUN
ftr-370	3166	3	were	be	AUX
ftr-370	3166	4	increased	increase	VERB
ftr-370	3166	5	from	from	ADP
ftr-370	3166	6	$	$	SYM
ftr-370	3166	7	250	250	NUM
ftr-370	3166	8	to	to	ADP
ftr-370	3166	9	the	the	DET
ftr-370	3166	10	greater	great	ADJ
ftr-370	3166	11	of	of	ADP
ftr-370	3166	12	$	$	SYM
ftr-370	3166	13	1,000	1,000	NUM
ftr-370	3166	14	or	or	CCONJ
ftr-370	3166	15	50	50	NUM
ftr-370	3166	16	percent	percent	NOUN
ftr-370	3166	17	of	of	ADP
ftr-370	3166	18	the	the	DET
ftr-370	3166	19	income	income	NOUN
ftr-370	3166	20	to	to	PART
ftr-370	3166	21	be	be	AUX
ftr-370	3166	22	derived	derive	VERB
ftr-370	3166	23	by	by	ADP
ftr-370	3166	24	the	the	DET
ftr-370	3166	25	preparer	preparer	NOUN
ftr-370	3166	26	under	under	ADP
ftr-370	3166	27	§	§	PROPN
ftr-370	3166	28	6694(a	6694(a	NOUN
ftr-370	3166	29	)	)	PUNCT
ftr-370	3167	1	[	[	X
ftr-370	3167	2	negligent	negligent	ADJ
ftr-370	3167	3	]	]	X
ftr-370	3167	4	,	,	PUNCT
ftr-370	3167	5	and	and	CCONJ
ftr-370	3167	6	from	from	ADP
ftr-370	3167	7	$	$	SYM
ftr-370	3167	8	1,000	1,000	NUM
ftr-370	3167	9	to	to	ADP
ftr-370	3167	10	the	the	DET
ftr-370	3167	11	greater	great	ADJ
ftr-370	3167	12	of	of	ADP
ftr-370	3167	13	$	$	SYM
ftr-370	3167	14	5,000	5,000	NUM
ftr-370	3167	15	or	or	CCONJ
ftr-370	3167	16	50	50	NUM
ftr-370	3167	17	percent	percent	NOUN
ftr-370	3167	18	of	of	ADP
ftr-370	3167	19	the	the	DET
ftr-370	3167	20	income	income	NOUN
ftr-370	3167	21	to	to	PART
ftr-370	3167	22	be	be	AUX
ftr-370	3167	23	derived	derive	VERB
ftr-370	3167	24	by	by	ADP
ftr-370	3167	25	the	the	DET
ftr-370	3167	26	preparer	preparer	NOUN
ftr-370	3167	27	under	under	ADP
ftr-370	3167	28	§	§	PROPN
ftr-370	3167	29	6694(b	6694(b	NOUN
ftr-370	3167	30	)	)	PUNCT
ftr-370	3168	1	[	[	X
ftr-370	3168	2	willful	willful	ADJ
ftr-370	3168	3	or	or	CCONJ
ftr-370	3168	4	reckless	reckless	ADJ
ftr-370	3168	5	]	]	PUNCT
ftr-370	3168	6	.	.	PUNCT
ftr-370	3169	1	these	these	DET
ftr-370	3169	2	changes	change	NOUN
ftr-370	3169	3	are	be	AUX
ftr-370	3169	4	effective	effective	ADJ
ftr-370	3169	5	for	for	ADP
ftr-370	3169	6	tax	tax	NOUN
ftr-370	3169	7	returns	return	NOUN
ftr-370	3169	8	prepared	prepare	VERB
ftr-370	3169	9	after	after	ADP
ftr-370	3169	10	5/25/07	5/25/07	NUM
ftr-370	3169	11	.	.	PUNCT
ftr-370	3170	1	a.	a.	NOUN
ftr-370	3170	2	but	but	CCONJ
ftr-370	3170	3	practitioners	practitioner	NOUN
ftr-370	3170	4	were	be	AUX
ftr-370	3170	5	given	give	VERB
ftr-370	3170	6	a	a	DET
ftr-370	3170	7	pass	pass	NOUN
ftr-370	3170	8	under	under	ADP
ftr-370	3170	9	the	the	DET
ftr-370	3170	10	new	new	ADJ
ftr-370	3170	11	rules	rule	NOUN
ftr-370	3170	12	for	for	ADP
ftr-370	3170	13	2007	2007	NUM
ftr-370	3170	14	.	.	PUNCT
ftr-370	3171	1	notice	notice	VERB
ftr-370	3171	2	2007	2007	NUM
ftr-370	3171	3	-	-	SYM
ftr-370	3171	4	54	54	NUM
ftr-370	3171	5	,	,	PUNCT
ftr-370	3171	6	2007	2007	NUM
ftr-370	3171	7	-	-	SYM
ftr-370	3171	8	27	27	NUM
ftr-370	3171	9	i.r.b	i.r.b	NOUN
ftr-370	3171	10	.	.	PUNCT
ftr-370	3171	11	12	12	NUM
ftr-370	3171	12	(	(	PUNCT
ftr-370	3171	13	6/11/07	6/11/07	NUM
ftr-370	3171	14	)	)	PUNCT
ftr-370	3171	15	.	.	PUNCT
ftr-370	3172	1	this	this	DET
ftr-370	3172	2	notice	notice	NOUN
ftr-370	3172	3	provided	provide	VERB
ftr-370	3172	4	transitional	transitional	ADJ
ftr-370	3172	5	relief	relief	NOUN
ftr-370	3172	6	for	for	ADP
ftr-370	3172	7	all	all	DET
ftr-370	3172	8	returns	return	NOUN
ftr-370	3172	9	,	,	PUNCT
ftr-370	3172	10	amended	amend	VERB
ftr-370	3172	11	returns	return	NOUN
ftr-370	3172	12	and	and	CCONJ
ftr-370	3172	13	refund	refund	NOUN
ftr-370	3172	14	claims	claim	NOUN
ftr-370	3172	15	due	due	ADJ
ftr-370	3172	16	on	on	ADP
ftr-370	3172	17	or	or	CCONJ
ftr-370	3172	18	before	before	ADP
ftr-370	3172	19	12/31/07	12/31/07	PROPN
ftr-370	3172	20	,	,	PUNCT
ftr-370	3172	21	to	to	ADP
ftr-370	3172	22	estimated	estimate	VERB
ftr-370	3172	23	tax	tax	NOUN
ftr-370	3172	24	returns	return	NOUN
ftr-370	3172	25	due	due	ADJ
ftr-370	3172	26	on	on	ADP
ftr-370	3172	27	or	or	CCONJ
ftr-370	3172	28	before	before	ADP
ftr-370	3172	29	1/15/08	1/15/08	NUM
ftr-370	3172	30	,	,	PUNCT
ftr-370	3172	31	and	and	CCONJ
ftr-370	3172	32	to	to	ADP
ftr-370	3172	33	employment	employment	NOUN
ftr-370	3172	34	and	and	CCONJ
ftr-370	3172	35	excise	excise	NOUN
ftr-370	3172	36	tax	tax	NOUN
ftr-370	3172	37	returns	return	NOUN
ftr-370	3172	38	due	due	ADJ
ftr-370	3172	39	on	on	ADP
ftr-370	3172	40	or	or	CCONJ
ftr-370	3172	41	before	before	ADP
ftr-370	3172	42	1/31/08	1/31/08	NUM
ftr-370	3172	43	.	.	PUNCT
ftr-370	3173	1	the	the	DET
ftr-370	3173	2	transitional	transitional	ADJ
ftr-370	3173	3	relief	relief	NOUN
ftr-370	3173	4	was	be	AUX
ftr-370	3173	5	that	that	SCONJ
ftr-370	3173	6	the	the	DET
ftr-370	3173	7	standards	standard	NOUN
ftr-370	3173	8	set	set	VERB
ftr-370	3173	9	forth	forth	ADP
ftr-370	3173	10	under	under	ADP
ftr-370	3173	11	previous	previous	ADJ
ftr-370	3173	12	law	law	NOUN
ftr-370	3173	13	and	and	CCONJ
ftr-370	3173	14	current	current	ADJ
ftr-370	3173	15	regulations	regulation	NOUN
ftr-370	3173	16	would	would	AUX
ftr-370	3173	17	be	be	AUX
ftr-370	3173	18	applied	apply	VERB
ftr-370	3173	19	in	in	ADP
ftr-370	3173	20	determining	determine	VERB
ftr-370	3173	21	whether	whether	SCONJ
ftr-370	3173	22	the	the	DET
ftr-370	3173	23	irs	irs	PROPN
ftr-370	3173	24	would	would	AUX
ftr-370	3173	25	impose	impose	VERB
ftr-370	3173	26	penalties	penalty	NOUN
ftr-370	3173	27	under	under	ADP
ftr-370	3173	28	§	§	PROPN
ftr-370	3173	29	6694(a	6694(a	NOUN
ftr-370	3173	30	)	)	PUNCT
ftr-370	3173	31	,	,	PUNCT
ftr-370	3173	32	but	but	CCONJ
ftr-370	3173	33	the	the	DET
ftr-370	3173	34	transitional	transitional	ADJ
ftr-370	3173	35	relief	relief	NOUN
ftr-370	3173	36	was	be	AUX
ftr-370	3173	37	not	not	PART
ftr-370	3173	38	available	available	ADJ
ftr-370	3173	39	for	for	ADP
ftr-370	3173	40	penalties	penalty	NOUN
ftr-370	3173	41	under	under	ADP
ftr-370	3173	42	§	§	PROPN
ftr-370	3173	43	6694(b	6694(b	NOUN
ftr-370	3173	44	)	)	PUNCT
ftr-370	3173	45	,	,	PUNCT
ftr-370	3173	46	which	which	PRON
ftr-370	3173	47	applies	apply	VERB
ftr-370	3173	48	to	to	PART
ftr-370	3173	49	return	return	VERB
ftr-370	3173	50	preparers	preparer	NOUN
ftr-370	3173	51	who	who	PRON
ftr-370	3173	52	exhibit	exhibit	VERB
ftr-370	3173	53	“	"	PUNCT
ftr-370	3173	54	willful	willful	ADJ
ftr-370	3173	55	or	or	CCONJ
ftr-370	3173	56	reckless	reckless	ADJ
ftr-370	3173	57	conduct	conduct	NOUN
ftr-370	3173	58	.	.	PUNCT
ftr-370	3173	59	”	"	PUNCT
ftr-370	3174	1	b.	b.	PROPN
ftr-370	3174	2	placeholder	placeholder	NOUN
ftr-370	3174	3	proposed	propose	VERB
ftr-370	3174	4	circular	circular	ADJ
ftr-370	3174	5	230	230	NUM
ftr-370	3174	6	regulations	regulation	NOUN
ftr-370	3174	7	.	.	PUNCT
ftr-370	3175	1	reg-138637	reg-138637	NOUN
ftr-370	3175	2	-	-	PUNCT
ftr-370	3175	3	07	07	NUM
ftr-370	3175	4	,	,	PUNCT
ftr-370	3175	5	regulations	regulation	NOUN
ftr-370	3175	6	governing	govern	VERB
ftr-370	3175	7	practice	practice	NOUN
ftr-370	3175	8	before	before	ADP
ftr-370	3175	9	the	the	DET
ftr-370	3175	10	internal	internal	ADJ
ftr-370	3175	11	revenue	revenue	NOUN
ftr-370	3175	12	service	service	NOUN
ftr-370	3175	13	,	,	PUNCT
ftr-370	3175	14	72	72	NUM
ftr-370	3175	15	f.r	f.r	NOUN
ftr-370	3175	16	.	.	NOUN
ftr-370	3175	17	54621	54621	NUM
ftr-370	3175	18	(	(	PUNCT
ftr-370	3175	19	9/26/07	9/26/07	NUM
ftr-370	3175	20	)	)	PUNCT
ftr-370	3175	21	.	.	PUNCT
ftr-370	3176	1	these	these	DET
ftr-370	3176	2	proposed	propose	VERB
ftr-370	3176	3	regulations	regulation	NOUN
ftr-370	3176	4	would	would	AUX
ftr-370	3176	5	amend	amend	VERB
ftr-370	3176	6	the	the	DET
ftr-370	3176	7	circular	circular	ADJ
ftr-370	3176	8	230	230	NUM
ftr-370	3176	9	standards	standard	NOUN
ftr-370	3176	10	of	of	ADP
ftr-370	3176	11	practice	practice	NOUN
ftr-370	3176	12	,	,	PUNCT
ftr-370	3176	13	§	§	PROPN
ftr-370	3176	14	10.34	10.34	NUM
ftr-370	3176	15	to	to	PART
ftr-370	3176	16	conform	conform	VERB
ftr-370	3176	17	with	with	ADP
ftr-370	3176	18	the	the	DET
ftr-370	3176	19	§	§	PROPN
ftr-370	3176	20	6694	6694	NUM
ftr-370	3176	21	provisions	provision	NOUN
ftr-370	3176	22	in	in	ADP
ftr-370	3176	23	the	the	DET
ftr-370	3176	24	2007	2007	NUM
ftr-370	3176	25	small	small	ADJ
ftr-370	3176	26	business	business	NOUN
ftr-370	3176	27	tax	tax	PROPN
ftr-370	3176	28	act	act	PROPN
ftr-370	3176	29	.	.	PUNCT
ftr-370	3177	1	deborah	deborah	PROPN
ftr-370	3177	2	butler	butler	PROPN
ftr-370	3177	3	,	,	PUNCT
ftr-370	3177	4	irs	irs	PROPN
ftr-370	3177	5	associate	associate	ADJ
ftr-370	3177	6	chief	chief	ADJ
ftr-370	3177	7	counsel	counsel	NOUN
ftr-370	3177	8	(	(	PUNCT
ftr-370	3177	9	procedure	procedure	NOUN
ftr-370	3177	10	and	and	CCONJ
ftr-370	3177	11	administration	administration	NOUN
ftr-370	3177	12	)	)	PUNCT
ftr-370	3177	13	,	,	PUNCT
ftr-370	3177	14	has	have	AUX
ftr-370	3177	15	stated	state	VERB
ftr-370	3177	16	that	that	SCONJ
ftr-370	3177	17	the	the	DET
ftr-370	3177	18	proposed	propose	VERB
ftr-370	3177	19	regulation	regulation	NOUN
ftr-370	3177	20	contains	contain	VERB
ftr-370	3177	21	merely	merely	ADV
ftr-370	3177	22	“	"	PUNCT
ftr-370	3177	23	placeholder	placeholder	NOUN
ftr-370	3177	24	language	language	NOUN
ftr-370	3177	25	,	,	PUNCT
ftr-370	3177	26	”	"	PUNCT
ftr-370	3177	27	and	and	CCONJ
ftr-370	3177	28	that	that	SCONJ
ftr-370	3177	29	the	the	DET
ftr-370	3177	30	government	government	NOUN
ftr-370	3177	31	will	will	AUX
ftr-370	3177	32	first	first	ADV
ftr-370	3177	33	get	get	VERB
ftr-370	3177	34	out	out	ADP
ftr-370	3177	35	§	§	PROPN
ftr-370	3177	36	6694	6694	NUM
ftr-370	3177	37	guidance	guidance	NOUN
ftr-370	3177	38	before	before	ADP
ftr-370	3177	39	considering	consider	VERB
ftr-370	3177	40	whether	whether	SCONJ
ftr-370	3177	41	the	the	DET
ftr-370	3177	42	historical	historical	ADJ
ftr-370	3177	43	linkage	linkage	NOUN
ftr-370	3177	44	between	between	ADP
ftr-370	3177	45	§	§	PROPN
ftr-370	3177	46	6694	6694	NUM
ftr-370	3177	47	and	and	CCONJ
ftr-370	3177	48	circular	circular	ADJ
ftr-370	3177	49	230	230	NUM
ftr-370	3177	50	remains	remain	VERB
ftr-370	3177	51	appropriate	appropriate	ADJ
ftr-370	3177	52	.	.	PUNCT
ftr-370	3178	1	c.	c.	NOUN
ftr-370	3178	2	three	three	NUM
ftr-370	3178	3	subsequent	subsequent	ADJ
ftr-370	3178	4	notices	notice	NOUN
ftr-370	3178	5	clarified	clarify	VERB
ftr-370	3178	6	notice	notice	NOUN
ftr-370	3178	7	2007	2007	NUM
ftr-370	3178	8	-	-	SYM
ftr-370	3178	9	54	54	NUM
ftr-370	3178	10	.	.	PUNCT
ftr-370	3179	1	2009	2009	NUM
ftr-370	3179	2	]	]	PUNCT
ftr-370	3179	3	recent	recent	ADJ
ftr-370	3179	4	developments	development	NOUN
ftr-370	3179	5	in	in	ADP
ftr-370	3179	6	federal	federal	ADJ
ftr-370	3179	7	income	income	NOUN
ftr-370	3179	8	taxation	taxation	NOUN
ftr-370	3179	9	421	421	NUM
ftr-370	3179	10	(	(	PUNCT
ftr-370	3179	11	1	1	NUM
ftr-370	3179	12	)	)	PUNCT
ftr-370	3179	13	2007	2007	NUM
ftr-370	3179	14	tax	tax	NOUN
ftr-370	3179	15	advice	advice	NOUN
ftr-370	3179	16	given	give	VERB
ftr-370	3179	17	by	by	ADP
ftr-370	3179	18	nonsigning	nonsigne	VERB
ftr-370	3179	19	preparers	preparer	NOUN
ftr-370	3179	20	.	.	PUNCT
ftr-370	3180	1	notice	notice	VERB
ftr-370	3180	2	2008	2008	NUM
ftr-370	3180	3	-	-	SYM
ftr-370	3180	4	11	11	NUM
ftr-370	3180	5	,	,	PUNCT
ftr-370	3180	6	2008	2008	NUM
ftr-370	3180	7	-	-	SYM
ftr-370	3180	8	3	3	NUM
ftr-370	3180	9	i.r.b	i.r.b	NOUN
ftr-370	3180	10	.	.	PUNCT
ftr-370	3181	1	279	279	NUM
ftr-370	3181	2	(	(	PUNCT
ftr-370	3181	3	1/2/08	1/2/08	NUM
ftr-370	3181	4	)	)	PUNCT
ftr-370	3181	5	.	.	PUNCT
ftr-370	3182	1	this	this	DET
ftr-370	3182	2	notice	notice	NOUN
ftr-370	3182	3	provides	provide	VERB
ftr-370	3182	4	that	that	DET
ftr-370	3182	5	advice	advice	NOUN
ftr-370	3182	6	given	give	VERB
ftr-370	3182	7	before	before	ADP
ftr-370	3182	8	1/1/08	1/1/08	NUM
ftr-370	3182	9	by	by	ADP
ftr-370	3182	10	nonsigning	nonsigne	VERB
ftr-370	3182	11	preparers	preparer	NOUN
ftr-370	3182	12	will	will	AUX
ftr-370	3182	13	be	be	AUX
ftr-370	3182	14	governed	govern	VERB
ftr-370	3182	15	by	by	ADP
ftr-370	3182	16	standards	standard	NOUN
ftr-370	3182	17	under	under	ADP
ftr-370	3182	18	former	former	ADJ
ftr-370	3182	19	§	§	PROPN
ftr-370	3182	20	6694	6694	NUM
ftr-370	3182	21	.	.	PUNCT
ftr-370	3183	1	(	(	PUNCT
ftr-370	3183	2	2	2	X
ftr-370	3183	3	)	)	PUNCT
ftr-370	3183	4	which	which	DET
ftr-370	3183	5	returns	return	NOUN
ftr-370	3183	6	require	require	VERB
ftr-370	3183	7	a	a	DET
ftr-370	3183	8	preparer	preparer	NOUN
ftr-370	3183	9	signature	signature	NOUN
ftr-370	3183	10	?	?	PUNCT
ftr-370	3184	1	notice	notice	VERB
ftr-370	3184	2	2008	2008	NUM
ftr-370	3184	3	-	-	SYM
ftr-370	3184	4	12	12	NUM
ftr-370	3184	5	,	,	PUNCT
ftr-370	3184	6	2008	2008	NUM
ftr-370	3184	7	-	-	SYM
ftr-370	3184	8	3	3	NUM
ftr-370	3184	9	i.r.b	i.r.b	NOUN
ftr-370	3184	10	.	.	PUNCT
ftr-370	3184	11	280	280	NUM
ftr-370	3184	12	(	(	PUNCT
ftr-370	3184	13	1/2/08	1/2/08	NUM
ftr-370	3184	14	)	)	PUNCT
ftr-370	3184	15	.	.	PUNCT
ftr-370	3185	1	this	this	DET
ftr-370	3185	2	notice	notice	NOUN
ftr-370	3185	3	specifies	specifie	NOUN
ftr-370	3185	4	which	which	PRON
ftr-370	3185	5	returns	return	NOUN
ftr-370	3185	6	require	require	VERB
ftr-370	3185	7	a	a	DET
ftr-370	3185	8	preparer	preparer	NOUN
ftr-370	3185	9	signature	signature	NOUN
ftr-370	3185	10	and	and	CCONJ
ftr-370	3185	11	which	which	DET
ftr-370	3185	12	returns	return	NOUN
ftr-370	3185	13	do	do	VERB
ftr-370	3185	14	not	not	PART
ftr-370	3185	15	.	.	PUNCT
ftr-370	3186	1	(	(	PUNCT
ftr-370	3186	2	3	3	X
ftr-370	3186	3	)	)	PUNCT
ftr-370	3186	4	a	a	DET
ftr-370	3186	5	notice	notice	NOUN
ftr-370	3186	6	temporarily	temporarily	ADV
ftr-370	3186	7	relaxes	relax	VERB
ftr-370	3186	8	the	the	DET
ftr-370	3186	9	requirements	requirement	NOUN
ftr-370	3186	10	on	on	ADP
ftr-370	3186	11	practitioners	practitioner	NOUN
ftr-370	3186	12	,	,	PUNCT
ftr-370	3186	13	but	but	CCONJ
ftr-370	3186	14	it	it	PRON
ftr-370	3186	15	is	be	AUX
ftr-370	3186	16	puzzling	puzzle	VERB
ftr-370	3186	17	in	in	ADP
ftr-370	3186	18	places	place	NOUN
ftr-370	3186	19	and	and	CCONJ
ftr-370	3186	20	is	be	AUX
ftr-370	3186	21	not	not	PART
ftr-370	3186	22	a	a	DET
ftr-370	3186	23	free	free	ADJ
ftr-370	3186	24	pass	pass	NOUN
ftr-370	3186	25	.	.	PUNCT
ftr-370	3187	1	notice	notice	VERB
ftr-370	3187	2	2008	2008	NUM
ftr-370	3187	3	-	-	SYM
ftr-370	3187	4	13	13	NUM
ftr-370	3187	5	,	,	PUNCT
ftr-370	3187	6	2008	2008	NUM
ftr-370	3187	7	-	-	SYM
ftr-370	3187	8	3	3	NUM
ftr-370	3187	9	i.r.b	i.r.b	NOUN
ftr-370	3187	10	.	.	PUNCT
ftr-370	3188	1	282	282	NUM
ftr-370	3188	2	(	(	PUNCT
ftr-370	3188	3	1/2/08	1/2/08	NUM
ftr-370	3188	4	)	)	PUNCT
ftr-370	3188	5	.	.	PUNCT
ftr-370	3189	1	this	this	DET
ftr-370	3189	2	notice	notice	NOUN
ftr-370	3189	3	provides	provide	VERB
ftr-370	3189	4	interim	interim	ADJ
ftr-370	3189	5	guidance	guidance	NOUN
ftr-370	3189	6	on	on	ADP
ftr-370	3189	7	the	the	DET
ftr-370	3189	8	application	application	NOUN
ftr-370	3189	9	of	of	ADP
ftr-370	3189	10	the	the	DET
ftr-370	3189	11	tax	tax	NOUN
ftr-370	3189	12	return	return	NOUN
ftr-370	3189	13	preparer	preparer	NOUN
ftr-370	3189	14	penalties	penalty	NOUN
ftr-370	3189	15	as	as	SCONJ
ftr-370	3189	16	amended	amend	VERB
ftr-370	3189	17	by	by	ADP
ftr-370	3189	18	the	the	DET
ftr-370	3189	19	2007	2007	NUM
ftr-370	3189	20	small	small	ADJ
ftr-370	3189	21	business	business	NOUN
ftr-370	3189	22	tax	tax	PROPN
ftr-370	3189	23	act	act	PROPN
ftr-370	3189	24	.	.	PUNCT
ftr-370	3190	1	these	these	DET
ftr-370	3190	2	amendments	amendment	NOUN
ftr-370	3190	3	did	do	AUX
ftr-370	3190	4	not	not	PART
ftr-370	3190	5	modify	modify	VERB
ftr-370	3190	6	the	the	DET
ftr-370	3190	7	exception	exception	NOUN
ftr-370	3190	8	to	to	ADP
ftr-370	3190	9	liability	liability	NOUN
ftr-370	3190	10	under	under	ADP
ftr-370	3190	11	§	§	PROPN
ftr-370	3190	12	6694	6694	NUM
ftr-370	3190	13	that	that	PRON
ftr-370	3190	14	is	be	AUX
ftr-370	3190	15	applicable	applicable	ADJ
ftr-370	3190	16	when	when	SCONJ
ftr-370	3190	17	it	it	PRON
ftr-370	3190	18	is	be	AUX
ftr-370	3190	19	shown	show	VERB
ftr-370	3190	20	,	,	PUNCT
ftr-370	3190	21	considering	consider	VERB
ftr-370	3190	22	all	all	DET
ftr-370	3190	23	the	the	DET
ftr-370	3190	24	facts	fact	NOUN
ftr-370	3190	25	and	and	CCONJ
ftr-370	3190	26	circumstances	circumstance	NOUN
ftr-370	3190	27	,	,	PUNCT
ftr-370	3190	28	that	that	SCONJ
ftr-370	3190	29	the	the	DET
ftr-370	3190	30	tax	tax	NOUN
ftr-370	3190	31	return	return	NOUN
ftr-370	3190	32	preparer	preparer	NOUN
ftr-370	3190	33	has	have	AUX
ftr-370	3190	34	acted	act	VERB
ftr-370	3190	35	in	in	ADP
ftr-370	3190	36	good	good	ADJ
ftr-370	3190	37	faith	faith	NOUN
ftr-370	3190	38	and	and	CCONJ
ftr-370	3190	39	there	there	PRON
ftr-370	3190	40	is	be	VERB
ftr-370	3190	41	reasonable	reasonable	ADJ
ftr-370	3190	42	cause	cause	NOUN
ftr-370	3190	43	for	for	ADP
ftr-370	3190	44	the	the	DET
ftr-370	3190	45	understatement	understatement	NOUN
ftr-370	3190	46	.	.	PUNCT
ftr-370	3191	1	d.	d.	PROPN
ftr-370	3191	2	proposed	propose	VERB
ftr-370	3191	3	tax	tax	NOUN
ftr-370	3191	4	return	return	NOUN
ftr-370	3191	5	preparer	preparer	NOUN
ftr-370	3191	6	regulations	regulation	NOUN
ftr-370	3191	7	anticipated	anticipate	VERB
ftr-370	3191	8	to	to	PART
ftr-370	3191	9	be	be	AUX
ftr-370	3191	10	effective	effective	ADJ
ftr-370	3191	11	after	after	ADP
ftr-370	3191	12	2008	2008	NUM
ftr-370	3191	13	.	.	PUNCT
ftr-370	3192	1	reg-129243	reg-129243	NOUN
ftr-370	3192	2	-	-	PUNCT
ftr-370	3192	3	07	07	NUM
ftr-370	3192	4	,	,	PUNCT
ftr-370	3192	5	tax	tax	NOUN
ftr-370	3192	6	return	return	NOUN
ftr-370	3192	7	preparer	preparer	NOUN
ftr-370	3192	8	penalties	penalty	NOUN
ftr-370	3192	9	under	under	ADP
ftr-370	3192	10	sections	section	NOUN
ftr-370	3192	11	6694	6694	NUM
ftr-370	3192	12	and	and	CCONJ
ftr-370	3192	13	6695	6695	NUM
ftr-370	3192	14	,	,	PUNCT
ftr-370	3193	1	73	73	NUM
ftr-370	3193	2	f.r	f.r	NOUN
ftr-370	3193	3	.	.	PROPN
ftr-370	3193	4	34560	34560	NUM
ftr-370	3193	5	(	(	PUNCT
ftr-370	3193	6	6/17/08	6/17/08	NUM
ftr-370	3193	7	)	)	PUNCT
ftr-370	3193	8	.	.	PUNCT
ftr-370	3194	1	proposed	propose	VERB
ftr-370	3194	2	regulations	regulation	NOUN
ftr-370	3194	3	under	under	ADP
ftr-370	3194	4	§	§	PROPN
ftr-370	3194	5	§	§	PROPN
ftr-370	3194	6	6694	6694	NUM
ftr-370	3194	7	and	and	CCONJ
ftr-370	3194	8	6695	6695	NUM
ftr-370	3194	9	(	(	PUNCT
ftr-370	3194	10	as	as	ADV
ftr-370	3194	11	well	well	ADV
ftr-370	3194	12	as	as	ADP
ftr-370	3194	13	under	under	ADP
ftr-370	3194	14	§	§	NOUN
ftr-370	3194	15	§	§	PROPN
ftr-370	3194	16	6060	6060	NUM
ftr-370	3194	17	,	,	PUNCT
ftr-370	3194	18	6107	6107	NUM
ftr-370	3194	19	,	,	PUNCT
ftr-370	3194	20	6109	6109	NUM
ftr-370	3194	21	,	,	PUNCT
ftr-370	3194	22	6696	6696	NUM
ftr-370	3194	23	and	and	CCONJ
ftr-370	3194	24	7701(a)(36	7701(a)(36	NUM
ftr-370	3194	25	)	)	PUNCT
ftr-370	3194	26	)	)	PUNCT
ftr-370	3194	27	would	would	AUX
ftr-370	3194	28	implement	implement	VERB
ftr-370	3194	29	the	the	DET
ftr-370	3194	30	amendments	amendment	NOUN
ftr-370	3194	31	made	make	VERB
ftr-370	3194	32	by	by	ADP
ftr-370	3194	33	§	§	PROPN
ftr-370	3194	34	8246	8246	NUM
ftr-370	3194	35	of	of	ADP
ftr-370	3194	36	the	the	DET
ftr-370	3194	37	small	small	ADJ
ftr-370	3194	38	business	business	NOUN
ftr-370	3194	39	and	and	CCONJ
ftr-370	3194	40	work	work	VERB
ftr-370	3194	41	opportunity	opportunity	NOUN
ftr-370	3194	42	tax	tax	NOUN
ftr-370	3194	43	act	act	NOUN
ftr-370	3194	44	of	of	ADP
ftr-370	3194	45	2007	2007	NUM
ftr-370	3194	46	.	.	PUNCT
ftr-370	3195	1	the	the	DET
ftr-370	3195	2	proposed	propose	VERB
ftr-370	3195	3	regulations	regulation	NOUN
ftr-370	3195	4	provide	provide	VERB
ftr-370	3195	5	that	that	SCONJ
ftr-370	3195	6	the	the	DET
ftr-370	3195	7	“	"	PUNCT
ftr-370	3195	8	reasonable	reasonable	ADJ
ftr-370	3195	9	belief	belief	NOUN
ftr-370	3195	10	that	that	SCONJ
ftr-370	3195	11	the	the	DET
ftr-370	3195	12	position	position	NOUN
ftr-370	3195	13	would	would	AUX
ftr-370	3195	14	more	more	ADV
ftr-370	3195	15	likely	likely	ADJ
ftr-370	3195	16	than	than	SCONJ
ftr-370	3195	17	not	not	PART
ftr-370	3195	18	be	be	AUX
ftr-370	3195	19	sustained	sustain	VERB
ftr-370	3195	20	on	on	ADP
ftr-370	3195	21	its	its	PRON
ftr-370	3195	22	merits	merit	NOUN
ftr-370	3195	23	”	"	PUNCT
ftr-370	3195	24	standard	standard	NOUN
ftr-370	3195	25	is	be	AUX
ftr-370	3195	26	satisfied	satisfied	ADJ
ftr-370	3195	27	if	if	SCONJ
ftr-370	3195	28	the	the	DET
ftr-370	3195	29	tax	tax	NOUN
ftr-370	3195	30	return	return	NOUN
ftr-370	3195	31	preparer	preparer	NOUN
ftr-370	3195	32	analyzes	analyze	VERB
ftr-370	3195	33	the	the	DET
ftr-370	3195	34	pertinent	pertinent	ADJ
ftr-370	3195	35	facts	fact	NOUN
ftr-370	3195	36	and	and	CCONJ
ftr-370	3195	37	authorities	authority	NOUN
ftr-370	3195	38	and	and	CCONJ
ftr-370	3195	39	,	,	PUNCT
ftr-370	3195	40	in	in	ADP
ftr-370	3195	41	reliance	reliance	NOUN
ftr-370	3195	42	upon	upon	SCONJ
ftr-370	3195	43	that	that	DET
ftr-370	3195	44	analysis	analysis	NOUN
ftr-370	3195	45	,	,	PUNCT
ftr-370	3195	46	reasonably	reasonably	ADV
ftr-370	3195	47	concludes	conclude	VERB
ftr-370	3195	48	in	in	ADP
ftr-370	3195	49	good	good	ADJ
ftr-370	3195	50	faith	faith	NOUN
ftr-370	3195	51	that	that	PRON
ftr-370	3195	52	the	the	DET
ftr-370	3195	53	position	position	NOUN
ftr-370	3195	54	has	have	VERB
ftr-370	3195	55	a	a	DET
ftr-370	3195	56	greater	great	ADJ
ftr-370	3195	57	than	than	ADP
ftr-370	3195	58	50	50	NUM
ftr-370	3195	59	percent	percent	NOUN
ftr-370	3195	60	likelihood	likelihood	NOUN
ftr-370	3195	61	of	of	ADP
ftr-370	3195	62	being	be	AUX
ftr-370	3195	63	sustained	sustain	VERB
ftr-370	3195	64	on	on	ADP
ftr-370	3195	65	its	its	PRON
ftr-370	3195	66	merits	merit	NOUN
ftr-370	3195	67	.	.	PUNCT
ftr-370	3196	1	prop	prop	NOUN
ftr-370	3196	2	.	.	PUNCT
ftr-370	3197	1	reg	reg	PROPN
ftr-370	3197	2	.	.	PUNCT
ftr-370	3198	1	§	§	PROPN
ftr-370	3198	2	1.66942(b)(1	1.66942(b)(1	NUM
ftr-370	3198	3	)	)	PUNCT
ftr-370	3198	4	.	.	PUNCT
ftr-370	3199	1	the	the	DET
ftr-370	3199	2	test	test	NOUN
ftr-370	3199	3	is	be	AUX
ftr-370	3199	4	applied	apply	VERB
ftr-370	3199	5	on	on	ADP
ftr-370	3199	6	the	the	DET
ftr-370	3199	7	date	date	NOUN
ftr-370	3199	8	the	the	DET
ftr-370	3199	9	return	return	NOUN
ftr-370	3199	10	is	be	AUX
ftr-370	3199	11	prepared	prepare	VERB
ftr-370	3199	12	.	.	PUNCT
ftr-370	3200	1	prop	prop	NOUN
ftr-370	3200	2	.	.	PUNCT
ftr-370	3201	1	reg	reg	PROPN
ftr-370	3201	2	.	.	PUNCT
ftr-370	3202	1	§	§	PROPN
ftr-370	3202	2	1.6694	1.6694	NUM
ftr-370	3202	3	-	-	SYM
ftr-370	3202	4	2(b)(6	2(b)(6	NUM
ftr-370	3202	5	)	)	PUNCT
ftr-370	3202	6	.	.	PUNCT
ftr-370	3203	1	whether	whether	SCONJ
ftr-370	3203	2	a	a	DET
ftr-370	3203	3	tax	tax	NOUN
ftr-370	3203	4	return	return	NOUN
ftr-370	3203	5	preparer	preparer	NOUN
ftr-370	3203	6	met	meet	VERB
ftr-370	3203	7	this	this	DET
ftr-370	3203	8	standard	standard	NOUN
ftr-370	3203	9	is	be	AUX
ftr-370	3203	10	determined	determine	VERB
ftr-370	3203	11	based	base	VERB
ftr-370	3203	12	upon	upon	SCONJ
ftr-370	3203	13	all	all	DET
ftr-370	3203	14	the	the	DET
ftr-370	3203	15	facts	fact	NOUN
ftr-370	3203	16	and	and	CCONJ
ftr-370	3203	17	circumstances	circumstance	NOUN
ftr-370	3203	18	,	,	PUNCT
ftr-370	3203	19	including	include	VERB
ftr-370	3203	20	the	the	DET
ftr-370	3203	21	tax	tax	NOUN
ftr-370	3203	22	return	return	NOUN
ftr-370	3203	23	preparer	preparer	NOUN
ftr-370	3203	24	’s	’s	PART
ftr-370	3203	25	due	due	ADJ
ftr-370	3203	26	diligence	diligence	NOUN
ftr-370	3203	27	.	.	PUNCT
ftr-370	3204	1	the	the	DET
ftr-370	3204	2	conclusion	conclusion	NOUN
ftr-370	3204	3	can	can	AUX
ftr-370	3204	4	not	not	PART
ftr-370	3204	5	be	be	AUX
ftr-370	3204	6	based	base	VERB
ftr-370	3204	7	on	on	ADP
ftr-370	3204	8	unreasonable	unreasonable	ADJ
ftr-370	3204	9	factual	factual	ADJ
ftr-370	3204	10	or	or	CCONJ
ftr-370	3204	11	legal	legal	ADJ
ftr-370	3204	12	assumptions	assumption	NOUN
ftr-370	3204	13	(	(	PUNCT
ftr-370	3204	14	including	include	VERB
ftr-370	3204	15	assumptions	assumption	NOUN
ftr-370	3204	16	as	as	ADP
ftr-370	3204	17	to	to	ADP
ftr-370	3204	18	future	future	ADJ
ftr-370	3204	19	events	event	NOUN
ftr-370	3204	20	)	)	PUNCT
ftr-370	3204	21	and	and	CCONJ
ftr-370	3204	22	must	must	AUX
ftr-370	3204	23	not	not	PART
ftr-370	3204	24	unreasonably	unreasonably	ADV
ftr-370	3204	25	rely	rely	VERB
ftr-370	3204	26	on	on	ADP
ftr-370	3204	27	the	the	DET
ftr-370	3204	28	representations	representation	NOUN
ftr-370	3204	29	,	,	PUNCT
ftr-370	3204	30	statements	statement	NOUN
ftr-370	3204	31	,	,	PUNCT
ftr-370	3204	32	findings	finding	NOUN
ftr-370	3204	33	,	,	PUNCT
ftr-370	3204	34	or	or	CCONJ
ftr-370	3204	35	agreements	agreement	NOUN
ftr-370	3204	36	of	of	ADP
ftr-370	3204	37	the	the	DET
ftr-370	3204	38	taxpayer	taxpayer	NOUN
ftr-370	3204	39	or	or	CCONJ
ftr-370	3204	40	any	any	DET
ftr-370	3204	41	other	other	ADJ
ftr-370	3204	42	person	person	NOUN
ftr-370	3204	43	.	.	PUNCT
ftr-370	3205	1	prop	prop	NOUN
ftr-370	3205	2	.	.	PUNCT
ftr-370	3206	1	reg	reg	PROPN
ftr-370	3206	2	.	.	PUNCT
ftr-370	3207	1	§	§	PROPN
ftr-370	3207	2	1.6694	1.6694	NUM
ftr-370	3207	3	-	-	SYM
ftr-370	3207	4	2	2	NUM
ftr-370	3207	5	.	.	PUNCT
ftr-370	3208	1	the	the	DET
ftr-370	3208	2	possibility	possibility	NOUN
ftr-370	3208	3	that	that	SCONJ
ftr-370	3208	4	the	the	DET
ftr-370	3208	5	position	position	NOUN
ftr-370	3208	6	will	will	AUX
ftr-370	3208	7	not	not	PART
ftr-370	3208	8	be	be	AUX
ftr-370	3208	9	challenged	challenge	VERB
ftr-370	3208	10	by	by	ADP
ftr-370	3208	11	the	the	DET
ftr-370	3208	12	irs	irs	PROPN
ftr-370	3208	13	,	,	PUNCT
ftr-370	3208	14	because	because	SCONJ
ftr-370	3208	15	the	the	DET
ftr-370	3208	16	taxpayer	taxpayer	NOUN
ftr-370	3208	17	’s	’s	PART
ftr-370	3208	18	return	return	NOUN
ftr-370	3208	19	may	may	AUX
ftr-370	3208	20	not	not	PART
ftr-370	3208	21	be	be	AUX
ftr-370	3208	22	audited	audit	VERB
ftr-370	3208	23	or	or	CCONJ
ftr-370	3208	24	because	because	SCONJ
ftr-370	3208	25	the	the	DET
ftr-370	3208	26	issue	issue	NOUN
ftr-370	3208	27	may	may	AUX
ftr-370	3208	28	not	not	PART
ftr-370	3208	29	be	be	AUX
ftr-370	3208	30	raised	raise	VERB
ftr-370	3208	31	on	on	ADP
ftr-370	3208	32	audit	audit	NOUN
ftr-370	3208	33	,	,	PUNCT
ftr-370	3208	34	can	can	AUX
ftr-370	3208	35	not	not	PART
ftr-370	3208	36	be	be	AUX
ftr-370	3208	37	considered	consider	VERB
ftr-370	3208	38	.	.	PUNCT
ftr-370	3209	1	•	•	NUM
ftr-370	3209	2	substantial	substantial	ADJ
ftr-370	3209	3	authority	authority	NOUN
ftr-370	3209	4	plus	plus	CCONJ
ftr-370	3209	5	a	a	DET
ftr-370	3209	6	chat	chat	NOUN
ftr-370	3209	7	is	be	AUX
ftr-370	3209	8	all	all	PRON
ftr-370	3209	9	that	that	PRON
ftr-370	3209	10	will	will	AUX
ftr-370	3209	11	be	be	AUX
ftr-370	3209	12	required	require	VERB
ftr-370	3209	13	.	.	PUNCT
ftr-370	3210	1	the	the	DET
ftr-370	3210	2	more	more	ADV
ftr-370	3210	3	-	-	PUNCT
ftr-370	3210	4	likely	likely	ADJ
ftr-370	3210	5	-	-	PUNCT
ftr-370	3210	6	than	than	ADP
ftr-370	3210	7	-	-	PUNCT
ftr-370	3210	8	not	not	PART
ftr-370	3210	9	rule	rule	NOUN
ftr-370	3210	10	is	be	AUX
ftr-370	3210	11	administratively	administratively	ADV
ftr-370	3210	12	relaxed	relax	VERB
ftr-370	3210	13	,	,	PUNCT
ftr-370	3210	14	as	as	SCONJ
ftr-370	3210	15	it	it	PRON
ftr-370	3210	16	was	be	AUX
ftr-370	3210	17	in	in	ADP
ftr-370	3210	18	notice	notice	NOUN
ftr-370	3210	19	2008	2008	NUM
ftr-370	3210	20	-	-	SYM
ftr-370	3210	21	13	13	NUM
ftr-370	3210	22	,	,	PUNCT
ftr-370	3210	23	and	and	CCONJ
ftr-370	3210	24	is	be	AUX
ftr-370	3210	25	replaced	replace	VERB
ftr-370	3210	26	by	by	ADP
ftr-370	3210	27	a	a	DET
ftr-370	3210	28	standard	standard	NOUN
ftr-370	3210	29	of	of	ADP
ftr-370	3210	30	a	a	DET
ftr-370	3210	31	position	position	NOUN
ftr-370	3210	32	that	that	PRON
ftr-370	3210	33	will	will	AUX
ftr-370	3210	34	not	not	PART
ftr-370	3210	35	result	result	VERB
ftr-370	3210	36	in	in	ADP
ftr-370	3210	37	taxpayer	taxpayer	NOUN
ftr-370	3210	38	penalties	penalty	NOUN
ftr-370	3210	39	plus	plus	CCONJ
ftr-370	3210	40	a	a	DET
ftr-370	3210	41	discussion	discussion	NOUN
ftr-370	3210	42	with	with	ADP
ftr-370	3210	43	the	the	DET
ftr-370	3210	44	client	client	NOUN
ftr-370	3210	45	about	about	ADP
ftr-370	3210	46	taking	take	VERB
ftr-370	3210	47	a	a	DET
ftr-370	3210	48	position	position	NOUN
ftr-370	3210	49	that	that	PRON
ftr-370	3210	50	would	would	AUX
ftr-370	3210	51	not	not	PART
ftr-370	3210	52	result	result	VERB
ftr-370	3210	53	in	in	ADP
ftr-370	3210	54	a	a	DET
ftr-370	3210	55	preparer	preparer	NOUN
ftr-370	3210	56	penalty	penalty	NOUN
ftr-370	3210	57	provided	provide	VERB
ftr-370	3210	58	that	that	SCONJ
ftr-370	3210	59	the	the	DET
ftr-370	3210	60	discussion	discussion	NOUN
ftr-370	3210	61	is	be	AUX
ftr-370	3210	62	memorialized	memorialize	VERB
ftr-370	3210	63	in	in	ADP
ftr-370	3210	64	a	a	DET
ftr-370	3210	65	non	non	ADJ
ftr-370	3210	66	-	-	ADJ
ftr-370	3210	67	boilerplate	boilerplate	ADJ
ftr-370	3210	68	manner	manner	NOUN
ftr-370	3210	69	.	.	PUNCT
ftr-370	3211	1	422	422	NUM
ftr-370	3211	2	florida	florida	PROPN
ftr-370	3211	3	tax	tax	NOUN
ftr-370	3211	4	review	review	NOUN
ftr-370	3211	5	[	[	X
ftr-370	3211	6	vol	vol	NOUN
ftr-370	3211	7	.	.	PUNCT
ftr-370	3212	1	9	9	NUM
ftr-370	3212	2	:	:	SYM
ftr-370	3212	3	si	si	INTJ
ftr-370	3212	4	•	•	ADV
ftr-370	3212	5	if	if	SCONJ
ftr-370	3212	6	a	a	DET
ftr-370	3212	7	signing	signing	NOUN
ftr-370	3212	8	tax	tax	NOUN
ftr-370	3212	9	return	return	NOUN
ftr-370	3212	10	preparer	preparer	NOUN
ftr-370	3212	11	does	do	AUX
ftr-370	3212	12	not	not	PART
ftr-370	3212	13	believe	believe	VERB
ftr-370	3212	14	that	that	SCONJ
ftr-370	3212	15	a	a	DET
ftr-370	3212	16	position	position	NOUN
ftr-370	3212	17	is	be	AUX
ftr-370	3212	18	more	more	ADV
ftr-370	3212	19	likely	likely	ADJ
ftr-370	3212	20	than	than	ADP
ftr-370	3212	21	not	not	PART
ftr-370	3212	22	,	,	PUNCT
ftr-370	3212	23	the	the	DET
ftr-370	3212	24	requirements	requirement	NOUN
ftr-370	3212	25	of	of	ADP
ftr-370	3212	26	§	§	PROPN
ftr-370	3212	27	6694	6694	NUM
ftr-370	3212	28	could	could	AUX
ftr-370	3212	29	be	be	AUX
ftr-370	3212	30	satisfied	satisfied	ADJ
ftr-370	3212	31	by	by	ADP
ftr-370	3212	32	disclosure	disclosure	NOUN
ftr-370	3212	33	in	in	ADP
ftr-370	3212	34	one	one	NUM
ftr-370	3212	35	of	of	ADP
ftr-370	3212	36	five	five	NUM
ftr-370	3212	37	ways	way	NOUN
ftr-370	3212	38	.	.	PUNCT
ftr-370	3213	1	prop	prop	NOUN
ftr-370	3213	2	.	.	PUNCT
ftr-370	3214	1	reg	reg	PROPN
ftr-370	3214	2	.	.	PUNCT
ftr-370	3215	1	§	§	PROPN
ftr-370	3215	2	1.6694	1.6694	NUM
ftr-370	3215	3	-	-	SYM
ftr-370	3215	4	2(c)(3)(i	2(c)(3)(i	NUM
ftr-370	3215	5	)	)	PUNCT
ftr-370	3215	6	.	.	PUNCT
ftr-370	3216	1	(	(	PUNCT
ftr-370	3216	2	1	1	X
ftr-370	3216	3	)	)	PUNCT
ftr-370	3216	4	the	the	DET
ftr-370	3216	5	position	position	NOUN
ftr-370	3216	6	may	may	AUX
ftr-370	3216	7	be	be	AUX
ftr-370	3216	8	disclosed	disclose	VERB
ftr-370	3216	9	on	on	ADP
ftr-370	3216	10	a	a	DET
ftr-370	3216	11	properly	properly	ADV
ftr-370	3216	12	completed	complete	VERB
ftr-370	3216	13	and	and	CCONJ
ftr-370	3216	14	filed	file	VERB
ftr-370	3216	15	form	form	NOUN
ftr-370	3216	16	8275	8275	NUM
ftr-370	3216	17	,	,	PUNCT
ftr-370	3216	18	disclosure	disclosure	NOUN
ftr-370	3216	19	statement	statement	NOUN
ftr-370	3216	20	,	,	PUNCT
ftr-370	3216	21	or	or	CCONJ
ftr-370	3216	22	form	form	VERB
ftr-370	3216	23	8275	8275	NUM
ftr-370	3216	24	-	-	PUNCT
ftr-370	3216	25	r	r	NOUN
ftr-370	3216	26	,	,	PUNCT
ftr-370	3216	27	regulation	regulation	NOUN
ftr-370	3216	28	disclosure	disclosure	NOUN
ftr-370	3216	29	statement	statement	NOUN
ftr-370	3216	30	,	,	PUNCT
ftr-370	3216	31	as	as	ADP
ftr-370	3216	32	appropriate	appropriate	ADJ
ftr-370	3216	33	,	,	PUNCT
ftr-370	3216	34	or	or	CCONJ
ftr-370	3216	35	on	on	ADP
ftr-370	3216	36	the	the	DET
ftr-370	3216	37	tax	tax	NOUN
ftr-370	3216	38	return	return	NOUN
ftr-370	3216	39	in	in	ADP
ftr-370	3216	40	accordance	accordance	NOUN
ftr-370	3216	41	with	with	ADP
ftr-370	3216	42	the	the	DET
ftr-370	3216	43	annual	annual	ADJ
ftr-370	3216	44	revenue	revenue	NOUN
ftr-370	3216	45	procedure	procedure	NOUN
ftr-370	3216	46	.	.	PUNCT
ftr-370	3217	1	[	[	X
ftr-370	3217	2	see	see	VERB
ftr-370	3217	3	,	,	PUNCT
ftr-370	3217	4	e.g.	e.g.	ADV
ftr-370	3217	5	,	,	PUNCT
ftr-370	3217	6	rev	rev	PROPN
ftr-370	3217	7	.	.	PROPN
ftr-370	3217	8	proc	proc	PROPN
ftr-370	3217	9	.	.	PUNCT
ftr-370	3217	10	2008	2008	NUM
ftr-370	3217	11	-	-	SYM
ftr-370	3217	12	14	14	NUM
ftr-370	3217	13	,	,	PUNCT
ftr-370	3217	14	2008	2008	NUM
ftr-370	3217	15	-	-	SYM
ftr-370	3217	16	7	7	NUM
ftr-370	3217	17	i.r.b	i.r.b	NOUN
ftr-370	3217	18	.	.	PUNCT
ftr-370	3218	1	435	435	NUM
ftr-370	3218	2	]	]	PUNCT
ftr-370	3218	3	.	.	PUNCT
ftr-370	3219	1	(	(	PUNCT
ftr-370	3219	2	2	2	X
ftr-370	3219	3	)	)	PUNCT
ftr-370	3219	4	if	if	SCONJ
ftr-370	3219	5	there	there	PRON
ftr-370	3219	6	is	be	VERB
ftr-370	3219	7	a	a	DET
ftr-370	3219	8	“	"	PUNCT
ftr-370	3219	9	reasonable	reasonable	ADJ
ftr-370	3219	10	basis	basis	NOUN
ftr-370	3219	11	”	"	PUNCT
ftr-370	3219	12	(	(	PUNCT
ftr-370	3219	13	as	as	SCONJ
ftr-370	3219	14	defined	define	VERB
ftr-370	3219	15	in	in	ADP
ftr-370	3219	16	reg	reg	NOUN
ftr-370	3219	17	.	.	PUNCT
ftr-370	3220	1	§	§	NOUN
ftr-370	3220	2	1.16623(b)(3	1.16623(b)(3	NUM
ftr-370	3220	3	)	)	PUNCT
ftr-370	3220	4	)	)	PUNCT
ftr-370	3221	1	but	but	CCONJ
ftr-370	3221	2	there	there	PRON
ftr-370	3221	3	is	be	VERB
ftr-370	3221	4	not	not	PART
ftr-370	3221	5	“	"	PUNCT
ftr-370	3221	6	substantial	substantial	ADJ
ftr-370	3221	7	authority	authority	NOUN
ftr-370	3221	8	”	"	PUNCT
ftr-370	3221	9	(	(	PUNCT
ftr-370	3221	10	as	as	SCONJ
ftr-370	3221	11	defined	define	VERB
ftr-370	3221	12	in	in	ADP
ftr-370	3221	13	reg	reg	NOUN
ftr-370	3221	14	.	.	PUNCT
ftr-370	3222	1	§	§	PROPN
ftr-370	3222	2	1.66624(d	1.66624(d	NUM
ftr-370	3222	3	)	)	PUNCT
ftr-370	3222	4	)	)	PUNCT
ftr-370	3222	5	for	for	ADP
ftr-370	3222	6	the	the	DET
ftr-370	3222	7	position	position	NOUN
ftr-370	3222	8	,	,	PUNCT
ftr-370	3222	9	disclosure	disclosure	NOUN
ftr-370	3222	10	is	be	AUX
ftr-370	3222	11	adequate	adequate	ADJ
ftr-370	3222	12	if	if	SCONJ
ftr-370	3222	13	the	the	DET
ftr-370	3222	14	tax	tax	NOUN
ftr-370	3222	15	return	return	NOUN
ftr-370	3222	16	preparer	preparer	NOUN
ftr-370	3222	17	provides	provide	VERB
ftr-370	3222	18	the	the	DET
ftr-370	3222	19	taxpayer	taxpayer	NOUN
ftr-370	3222	20	with	with	ADP
ftr-370	3222	21	a	a	DET
ftr-370	3222	22	prepared	prepared	ADJ
ftr-370	3222	23	tax	tax	NOUN
ftr-370	3222	24	return	return	NOUN
ftr-370	3222	25	that	that	PRON
ftr-370	3222	26	includes	include	VERB
ftr-370	3222	27	the	the	DET
ftr-370	3222	28	appropriate	appropriate	ADJ
ftr-370	3222	29	disclosure	disclosure	NOUN
ftr-370	3222	30	.	.	PUNCT
ftr-370	3223	1	(	(	PUNCT
ftr-370	3223	2	3	3	X
ftr-370	3223	3	)	)	PUNCT
ftr-370	3223	4	if	if	SCONJ
ftr-370	3223	5	there	there	PRON
ftr-370	3223	6	is	be	VERB
ftr-370	3223	7	“	"	PUNCT
ftr-370	3223	8	substantial	substantial	ADJ
ftr-370	3223	9	authority	authority	NOUN
ftr-370	3223	10	”	"	PUNCT
ftr-370	3223	11	for	for	ADP
ftr-370	3223	12	the	the	DET
ftr-370	3223	13	position	position	NOUN
ftr-370	3223	14	,	,	PUNCT
ftr-370	3223	15	disclosure	disclosure	NOUN
ftr-370	3223	16	is	be	AUX
ftr-370	3223	17	adequate	adequate	ADJ
ftr-370	3223	18	if	if	SCONJ
ftr-370	3223	19	the	the	DET
ftr-370	3223	20	tax	tax	NOUN
ftr-370	3223	21	return	return	NOUN
ftr-370	3223	22	preparer	preparer	NOUN
ftr-370	3223	23	advises	advise	VERB
ftr-370	3223	24	the	the	DET
ftr-370	3223	25	taxpayer	taxpayer	NOUN
ftr-370	3223	26	of	of	ADP
ftr-370	3223	27	all	all	PRON
ftr-370	3223	28	of	of	ADP
ftr-370	3223	29	the	the	DET
ftr-370	3223	30	penalty	penalty	NOUN
ftr-370	3223	31	standards	standard	NOUN
ftr-370	3223	32	applicable	applicable	ADJ
ftr-370	3223	33	to	to	ADP
ftr-370	3223	34	the	the	DET
ftr-370	3223	35	taxpayer	taxpayer	NOUN
ftr-370	3223	36	under	under	ADP
ftr-370	3223	37	§	§	PROPN
ftr-370	3223	38	6662	6662	NUM
ftr-370	3223	39	.	.	PUNCT
ftr-370	3224	1	(	(	PUNCT
ftr-370	3224	2	4	4	X
ftr-370	3224	3	)	)	PUNCT
ftr-370	3224	4	if	if	SCONJ
ftr-370	3224	5	the	the	DET
ftr-370	3224	6	position	position	NOUN
ftr-370	3224	7	involves	involve	VERB
ftr-370	3224	8	a	a	DET
ftr-370	3224	9	tax	tax	NOUN
ftr-370	3224	10	shelter	shelter	NOUN
ftr-370	3224	11	,	,	PUNCT
ftr-370	3224	12	as	as	SCONJ
ftr-370	3224	13	defined	define	VERB
ftr-370	3224	14	§	§	PROPN
ftr-370	3224	15	6662(d)(2)(c	6662(d)(2)(c	NUM
ftr-370	3224	16	)	)	PUNCT
ftr-370	3224	17	,	,	PUNCT
ftr-370	3224	18	or	or	CCONJ
ftr-370	3224	19	a	a	DET
ftr-370	3224	20	reportable	reportable	ADJ
ftr-370	3224	21	transaction	transaction	NOUN
ftr-370	3224	22	to	to	PART
ftr-370	3224	23	which	which	PRON
ftr-370	3224	24	§	§	PROPN
ftr-370	3224	25	6662a	6662a	PROPN
ftr-370	3224	26	applies	apply	VERB
ftr-370	3224	27	,	,	PUNCT
ftr-370	3224	28	disclosure	disclosure	NOUN
ftr-370	3224	29	is	be	AUX
ftr-370	3224	30	adequate	adequate	ADJ
ftr-370	3224	31	if	if	SCONJ
ftr-370	3224	32	the	the	DET
ftr-370	3224	33	tax	tax	NOUN
ftr-370	3224	34	return	return	NOUN
ftr-370	3224	35	preparer	preparer	NOUN
ftr-370	3224	36	advises	advise	VERB
ftr-370	3224	37	the	the	DET
ftr-370	3224	38	taxpayer	taxpayer	NOUN
ftr-370	3224	39	that	that	SCONJ
ftr-370	3224	40	(	(	PUNCT
ftr-370	3224	41	i	i	NOUN
ftr-370	3224	42	)	)	PUNCT
ftr-370	3224	43	there	there	PRON
ftr-370	3224	44	must	must	AUX
ftr-370	3224	45	be	be	AUX
ftr-370	3224	46	“	"	PUNCT
ftr-370	3224	47	substantial	substantial	ADJ
ftr-370	3224	48	authority	authority	NOUN
ftr-370	3224	49	”	"	PUNCT
ftr-370	3224	50	for	for	ADP
ftr-370	3224	51	the	the	DET
ftr-370	3224	52	position	position	NOUN
ftr-370	3224	53	,	,	PUNCT
ftr-370	3224	54	(	(	PUNCT
ftr-370	3224	55	ii	ii	NOUN
ftr-370	3224	56	)	)	PUNCT
ftr-370	3224	57	the	the	DET
ftr-370	3224	58	taxpayer	taxpayer	NOUN
ftr-370	3224	59	must	must	AUX
ftr-370	3224	60	possess	possess	VERB
ftr-370	3224	61	a	a	DET
ftr-370	3224	62	“	"	PUNCT
ftr-370	3224	63	reasonable	reasonable	ADJ
ftr-370	3224	64	belief	belief	NOUN
ftr-370	3224	65	that	that	SCONJ
ftr-370	3224	66	the	the	DET
ftr-370	3224	67	tax	tax	NOUN
ftr-370	3224	68	treatment	treatment	NOUN
ftr-370	3224	69	[	[	X
ftr-370	3224	70	on	on	ADP
ftr-370	3224	71	the	the	DET
ftr-370	3224	72	return	return	NOUN
ftr-370	3224	73	]	]	PUNCT
ftr-370	3224	74	was	be	AUX
ftr-370	3224	75	more	more	ADV
ftr-370	3224	76	likely	likely	ADJ
ftr-370	3224	77	than	than	ADP
ftr-370	3224	78	not	not	PART
ftr-370	3224	79	”	"	PUNCT
ftr-370	3224	80	the	the	DET
ftr-370	3224	81	proper	proper	ADJ
ftr-370	3224	82	treatment	treatment	NOUN
ftr-370	3224	83	,	,	PUNCT
ftr-370	3224	84	and	and	CCONJ
ftr-370	3224	85	(	(	PUNCT
ftr-370	3224	86	iii	iii	X
ftr-370	3224	87	)	)	PUNCT
ftr-370	3224	88	disclosure	disclosure	NOUN
ftr-370	3224	89	will	will	AUX
ftr-370	3224	90	not	not	PART
ftr-370	3224	91	protect	protect	VERB
ftr-370	3224	92	the	the	DET
ftr-370	3224	93	taxpayer	taxpayer	NOUN
ftr-370	3224	94	from	from	ADP
ftr-370	3224	95	assessment	assessment	NOUN
ftr-370	3224	96	of	of	ADP
ftr-370	3224	97	an	an	DET
ftr-370	3224	98	accuracy	accuracy	NOUN
ftr-370	3224	99	-	-	PUNCT
ftr-370	3224	100	related	relate	VERB
ftr-370	3224	101	penalty	penalty	NOUN
ftr-370	3224	102	.	.	PUNCT
ftr-370	3225	1	(	(	PUNCT
ftr-370	3225	2	5	5	NUM
ftr-370	3225	3	)	)	PUNCT
ftr-370	3225	4	for	for	ADP
ftr-370	3225	5	tax	tax	NOUN
ftr-370	3225	6	returns	return	NOUN
ftr-370	3225	7	or	or	CCONJ
ftr-370	3225	8	claims	claim	NOUN
ftr-370	3225	9	for	for	ADP
ftr-370	3225	10	refund	refund	NOUN
ftr-370	3225	11	that	that	PRON
ftr-370	3225	12	are	be	AUX
ftr-370	3225	13	subject	subject	ADJ
ftr-370	3225	14	to	to	ADP
ftr-370	3225	15	penalties	penalty	NOUN
ftr-370	3225	16	other	other	ADJ
ftr-370	3225	17	than	than	ADP
ftr-370	3225	18	the	the	DET
ftr-370	3225	19	accuracy	accuracy	NOUN
ftr-370	3225	20	-	-	PUNCT
ftr-370	3225	21	related	relate	VERB
ftr-370	3225	22	penalty	penalty	NOUN
ftr-370	3225	23	for	for	ADP
ftr-370	3225	24	substantial	substantial	ADJ
ftr-370	3225	25	understatements	understatement	NOUN
ftr-370	3225	26	under	under	ADP
ftr-370	3225	27	sections	section	NOUN
ftr-370	3225	28	§	§	NOUN
ftr-370	3225	29	6662(b)(2	6662(b)(2	NUM
ftr-370	3225	30	)	)	PUNCT
ftr-370	3225	31	and	and	CCONJ
ftr-370	3225	32	(	(	PUNCT
ftr-370	3225	33	d	d	NOUN
ftr-370	3225	34	)	)	PUNCT
ftr-370	3225	35	,	,	PUNCT
ftr-370	3225	36	the	the	DET
ftr-370	3225	37	tax	tax	NOUN
ftr-370	3225	38	return	return	NOUN
ftr-370	3225	39	preparer	preparer	NOUN
ftr-370	3225	40	advises	advise	VERB
ftr-370	3225	41	the	the	DET
ftr-370	3225	42	taxpayer	taxpayer	NOUN
ftr-370	3225	43	of	of	ADP
ftr-370	3225	44	the	the	DET
ftr-370	3225	45	penalty	penalty	NOUN
ftr-370	3225	46	standards	standard	NOUN
ftr-370	3225	47	applicable	applicable	ADJ
ftr-370	3225	48	to	to	ADP
ftr-370	3225	49	the	the	DET
ftr-370	3225	50	taxpayer	taxpayer	NOUN
ftr-370	3225	51	under	under	ADP
ftr-370	3225	52	§	§	PROPN
ftr-370	3225	53	6662	6662	NUM
ftr-370	3225	54	.	.	PUNCT
ftr-370	3226	1	the	the	DET
ftr-370	3226	2	fifth	fifth	ADJ
ftr-370	3226	3	rule	rule	NOUN
ftr-370	3226	4	addresses	address	NOUN
ftr-370	3226	5	situations	situation	NOUN
ftr-370	3226	6	in	in	ADP
ftr-370	3226	7	which	which	PRON
ftr-370	3226	8	the	the	DET
ftr-370	3226	9	penalty	penalty	NOUN
ftr-370	3226	10	standard	standard	NOUN
ftr-370	3226	11	applicable	applicable	ADJ
ftr-370	3226	12	to	to	ADP
ftr-370	3226	13	the	the	DET
ftr-370	3226	14	taxpayer	taxpayer	NOUN
ftr-370	3226	15	is	be	AUX
ftr-370	3226	16	based	base	VERB
ftr-370	3226	17	on	on	ADP
ftr-370	3226	18	compliance	compliance	NOUN
ftr-370	3226	19	with	with	ADP
ftr-370	3226	20	requirements	requirement	NOUN
ftr-370	3226	21	other	other	ADJ
ftr-370	3226	22	than	than	ADP
ftr-370	3226	23	disclosure	disclosure	NOUN
ftr-370	3226	24	on	on	ADP
ftr-370	3226	25	the	the	DET
ftr-370	3226	26	return	return	NOUN
ftr-370	3226	27	.	.	PUNCT
ftr-370	3227	1	•	•	INTJ
ftr-370	3227	2	if	if	SCONJ
ftr-370	3227	3	the	the	DET
ftr-370	3227	4	position	position	NOUN
ftr-370	3227	5	was	be	AUX
ftr-370	3227	6	not	not	PART
ftr-370	3227	7	actually	actually	ADV
ftr-370	3227	8	disclosed	disclose	VERB
ftr-370	3227	9	on	on	ADP
ftr-370	3227	10	the	the	DET
ftr-370	3227	11	return	return	NOUN
ftr-370	3227	12	,	,	PUNCT
ftr-370	3227	13	to	to	PART
ftr-370	3227	14	establish	establish	VERB
ftr-370	3227	15	that	that	SCONJ
ftr-370	3227	16	the	the	DET
ftr-370	3227	17	tax	tax	NOUN
ftr-370	3227	18	return	return	NOUN
ftr-370	3227	19	preparer	preparer	NOUN
ftr-370	3227	20	’s	’s	PART
ftr-370	3227	21	disclosure	disclosure	NOUN
ftr-370	3227	22	obligation	obligation	NOUN
ftr-370	3227	23	was	be	AUX
ftr-370	3227	24	satisfied	satisfied	ADJ
ftr-370	3227	25	under	under	ADP
ftr-370	3227	26	alternatives	alternative	NOUN
ftr-370	3227	27	(	(	PUNCT
ftr-370	3227	28	2	2	NUM
ftr-370	3227	29	)	)	PUNCT
ftr-370	3227	30	through	through	ADP
ftr-370	3227	31	(	(	PUNCT
ftr-370	3227	32	5	5	NUM
ftr-370	3227	33	)	)	PUNCT
ftr-370	3227	34	,	,	PUNCT
ftr-370	3227	35	the	the	DET
ftr-370	3227	36	tax	tax	NOUN
ftr-370	3227	37	return	return	NOUN
ftr-370	3227	38	preparer	preparer	NOUN
ftr-370	3227	39	must	must	AUX
ftr-370	3227	40	contemporaneously	contemporaneously	ADV
ftr-370	3227	41	document	document	VERB
ftr-370	3227	42	in	in	ADP
ftr-370	3227	43	his	his	PRON
ftr-370	3227	44	files	file	NOUN
ftr-370	3227	45	that	that	SCONJ
ftr-370	3227	46	the	the	DET
ftr-370	3227	47	required	require	VERB
ftr-370	3227	48	information	information	NOUN
ftr-370	3227	49	or	or	CCONJ
ftr-370	3227	50	advice	advice	NOUN
ftr-370	3227	51	was	be	AUX
ftr-370	3227	52	provided	provide	VERB
ftr-370	3227	53	to	to	ADP
ftr-370	3227	54	the	the	DET
ftr-370	3227	55	taxpayer	taxpayer	NOUN
ftr-370	3227	56	.	.	PUNCT
ftr-370	3228	1	•	•	NUM
ftr-370	3228	2	in	in	ADP
ftr-370	3228	3	the	the	DET
ftr-370	3228	4	case	case	NOUN
ftr-370	3228	5	of	of	ADP
ftr-370	3228	6	a	a	DET
ftr-370	3228	7	nonsigning	nonsigne	VERB
ftr-370	3228	8	tax	tax	NOUN
ftr-370	3228	9	return	return	NOUN
ftr-370	3228	10	preparer	preparer	NOUN
ftr-370	3228	11	(	(	PUNCT
ftr-370	3228	12	as	as	SCONJ
ftr-370	3228	13	defined	define	VERB
ftr-370	3228	14	in	in	ADP
ftr-370	3228	15	prop	prop	NOUN
ftr-370	3228	16	.	.	PUNCT
ftr-370	3229	1	reg	reg	NOUN
ftr-370	3229	2	.	.	PUNCT
ftr-370	3230	1	§	§	PROPN
ftr-370	3230	2	301.7701	301.7701	NUM
ftr-370	3230	3	-	-	SYM
ftr-370	3230	4	15(b)(2	15(b)(2	NUM
ftr-370	3230	5	)	)	PUNCT
ftr-370	3230	6	,	,	PUNCT
ftr-370	3230	7	a	a	DET
ftr-370	3230	8	position	position	NOUN
ftr-370	3230	9	that	that	PRON
ftr-370	3230	10	is	be	AUX
ftr-370	3230	11	not	not	PART
ftr-370	3230	12	more	more	ADV
ftr-370	3230	13	likely	likely	ADJ
ftr-370	3230	14	than	than	SCONJ
ftr-370	3230	15	not	not	PART
ftr-370	3230	16	correct	correct	ADJ
ftr-370	3230	17	,	,	PUNCT
ftr-370	3230	18	but	but	CCONJ
ftr-370	3230	19	for	for	ADP
ftr-370	3230	20	which	which	PRON
ftr-370	3230	21	there	there	PRON
ftr-370	3230	22	is	be	VERB
ftr-370	3230	23	a	a	DET
ftr-370	3230	24	reasonable	reasonable	ADJ
ftr-370	3230	25	basis	basis	NOUN
ftr-370	3230	26	,	,	PUNCT
ftr-370	3230	27	may	may	AUX
ftr-370	3230	28	be	be	AUX
ftr-370	3230	29	disclosed	disclose	VERB
ftr-370	3230	30	in	in	ADP
ftr-370	3230	31	one	one	NUM
ftr-370	3230	32	of	of	ADP
ftr-370	3230	33	three	three	NUM
ftr-370	3230	34	ways	way	NOUN
ftr-370	3230	35	.	.	PUNCT
ftr-370	3231	1	prop	prop	NOUN
ftr-370	3231	2	.	.	PUNCT
ftr-370	3232	1	reg	reg	PROPN
ftr-370	3232	2	.	.	PUNCT
ftr-370	3233	1	§	§	PROPN
ftr-370	3233	2	1.6694	1.6694	NUM
ftr-370	3233	3	-	-	SYM
ftr-370	3233	4	2(c)(3)(ii	2(c)(3)(ii	NUM
ftr-370	3233	5	)	)	PUNCT
ftr-370	3233	6	.	.	PUNCT
ftr-370	3234	1	(	(	PUNCT
ftr-370	3234	2	1	1	X
ftr-370	3234	3	)	)	PUNCT
ftr-370	3234	4	the	the	DET
ftr-370	3234	5	position	position	NOUN
ftr-370	3234	6	may	may	AUX
ftr-370	3234	7	be	be	AUX
ftr-370	3234	8	disclosed	disclose	VERB
ftr-370	3234	9	on	on	ADP
ftr-370	3234	10	a	a	DET
ftr-370	3234	11	properly	properly	ADV
ftr-370	3234	12	completed	complete	VERB
ftr-370	3234	13	and	and	CCONJ
ftr-370	3234	14	filed	file	VERB
ftr-370	3234	15	form	form	NOUN
ftr-370	3234	16	8275	8275	NUM
ftr-370	3234	17	,	,	PUNCT
ftr-370	3234	18	disclosure	disclosure	NOUN
ftr-370	3234	19	statement	statement	NOUN
ftr-370	3234	20	,	,	PUNCT
ftr-370	3234	21	or	or	CCONJ
ftr-370	3234	22	form	form	VERB
ftr-370	3234	23	8275	8275	NUM
ftr-370	3234	24	-	-	PUNCT
ftr-370	3234	25	r	r	NOUN
ftr-370	3234	26	,	,	PUNCT
ftr-370	3234	27	regulation	regulation	NOUN
ftr-370	3234	28	disclosure	disclosure	NOUN
ftr-370	3234	29	statement	statement	NOUN
ftr-370	3234	30	,	,	PUNCT
ftr-370	3234	31	as	as	ADP
ftr-370	3234	32	appropriate	appropriate	ADJ
ftr-370	3234	33	,	,	PUNCT
ftr-370	3234	34	or	or	CCONJ
ftr-370	3234	35	on	on	ADP
ftr-370	3234	36	the	the	DET
ftr-370	3234	37	tax	tax	NOUN
ftr-370	3234	38	return	return	NOUN
ftr-370	3234	39	in	in	ADP
ftr-370	3234	40	accordance	accordance	NOUN
ftr-370	3234	41	with	with	ADP
ftr-370	3234	42	the	the	DET
ftr-370	3234	43	annual	annual	ADJ
ftr-370	3234	44	2009	2009	NUM
ftr-370	3234	45	]	]	PUNCT
ftr-370	3234	46	recent	recent	ADJ
ftr-370	3234	47	developments	development	NOUN
ftr-370	3234	48	in	in	ADP
ftr-370	3234	49	federal	federal	ADJ
ftr-370	3234	50	income	income	NOUN
ftr-370	3234	51	taxation	taxation	NOUN
ftr-370	3234	52	423	423	NUM
ftr-370	3234	53	revenue	revenue	NOUN
ftr-370	3234	54	procedure	procedure	NOUN
ftr-370	3234	55	.	.	PUNCT
ftr-370	3235	1	(	(	PUNCT
ftr-370	3235	2	2	2	X
ftr-370	3235	3	)	)	PUNCT
ftr-370	3235	4	the	the	DET
ftr-370	3235	5	nonsigning	nonsigne	VERB
ftr-370	3235	6	tax	tax	NOUN
ftr-370	3235	7	return	return	NOUN
ftr-370	3235	8	preparer	preparer	NOUN
ftr-370	3235	9	advises	advise	VERB
ftr-370	3235	10	the	the	DET
ftr-370	3235	11	taxpayer	taxpayer	NOUN
ftr-370	3235	12	of	of	ADP
ftr-370	3235	13	all	all	DET
ftr-370	3235	14	opportunities	opportunity	NOUN
ftr-370	3235	15	to	to	PART
ftr-370	3235	16	avoid	avoid	VERB
ftr-370	3235	17	penalties	penalty	NOUN
ftr-370	3235	18	under	under	ADP
ftr-370	3235	19	§	§	PROPN
ftr-370	3235	20	6662	6662	NUM
ftr-370	3235	21	that	that	PRON
ftr-370	3235	22	could	could	AUX
ftr-370	3235	23	apply	apply	VERB
ftr-370	3235	24	to	to	ADP
ftr-370	3235	25	the	the	DET
ftr-370	3235	26	position	position	NOUN
ftr-370	3235	27	and	and	CCONJ
ftr-370	3235	28	advises	advise	VERB
ftr-370	3235	29	the	the	DET
ftr-370	3235	30	taxpayer	taxpayer	NOUN
ftr-370	3235	31	of	of	ADP
ftr-370	3235	32	the	the	DET
ftr-370	3235	33	standards	standard	NOUN
ftr-370	3235	34	for	for	ADP
ftr-370	3235	35	disclosure	disclosure	NOUN
ftr-370	3235	36	to	to	ADP
ftr-370	3235	37	the	the	DET
ftr-370	3235	38	extent	extent	NOUN
ftr-370	3235	39	applicable	applicable	ADJ
ftr-370	3235	40	,	,	PUNCT
ftr-370	3235	41	and	and	CCONJ
ftr-370	3235	42	contemporaneously	contemporaneously	ADV
ftr-370	3235	43	documents	document	NOUN
ftr-370	3235	44	in	in	ADP
ftr-370	3235	45	his	his	PRON
ftr-370	3235	46	files	file	NOUN
ftr-370	3235	47	that	that	SCONJ
ftr-370	3235	48	this	this	DET
ftr-370	3235	49	advice	advice	NOUN
ftr-370	3235	50	was	be	AUX
ftr-370	3235	51	provided	provide	VERB
ftr-370	3235	52	.	.	PUNCT
ftr-370	3236	1	(	(	PUNCT
ftr-370	3236	2	3	3	X
ftr-370	3236	3	)	)	PUNCT
ftr-370	3236	4	the	the	DET
ftr-370	3236	5	nonsigning	nonsigne	VERB
ftr-370	3236	6	tax	tax	NOUN
ftr-370	3236	7	return	return	NOUN
ftr-370	3236	8	preparer	preparer	NOUN
ftr-370	3236	9	advises	advise	VERB
ftr-370	3236	10	another	another	DET
ftr-370	3236	11	tax	tax	NOUN
ftr-370	3236	12	return	return	NOUN
ftr-370	3236	13	preparer	preparer	NOUN
ftr-370	3236	14	that	that	PRON
ftr-370	3236	15	disclosure	disclosure	NOUN
ftr-370	3236	16	under	under	ADP
ftr-370	3236	17	§	§	PROPN
ftr-370	3236	18	6694(a	6694(a	NOUN
ftr-370	3236	19	)	)	PUNCT
ftr-370	3236	20	may	may	AUX
ftr-370	3236	21	be	be	AUX
ftr-370	3236	22	required	require	VERB
ftr-370	3236	23	,	,	PUNCT
ftr-370	3236	24	and	and	CCONJ
ftr-370	3236	25	contemporaneously	contemporaneously	ADV
ftr-370	3236	26	documents	document	NOUN
ftr-370	3236	27	in	in	ADP
ftr-370	3236	28	his	his	PRON
ftr-370	3236	29	files	file	NOUN
ftr-370	3236	30	that	that	SCONJ
ftr-370	3236	31	this	this	DET
ftr-370	3236	32	advice	advice	NOUN
ftr-370	3236	33	was	be	AUX
ftr-370	3236	34	provided	provide	VERB
ftr-370	3236	35	.	.	PUNCT
ftr-370	3237	1	•	•	NUM
ftr-370	3237	2	for	for	ADP
ftr-370	3237	3	both	both	PRON
ftr-370	3237	4	signing	sign	VERB
ftr-370	3237	5	and	and	CCONJ
ftr-370	3237	6	nonsigning	nonsigne	VERB
ftr-370	3237	7	return	return	NOUN
ftr-370	3237	8	preparers	preparer	NOUN
ftr-370	3237	9	,	,	PUNCT
ftr-370	3237	10	if	if	SCONJ
ftr-370	3237	11	a	a	DET
ftr-370	3237	12	position	position	NOUN
ftr-370	3237	13	for	for	ADP
ftr-370	3237	14	which	which	PRON
ftr-370	3237	15	there	there	PRON
ftr-370	3237	16	is	be	VERB
ftr-370	3237	17	a	a	DET
ftr-370	3237	18	“	"	PUNCT
ftr-370	3237	19	reasonable	reasonable	ADJ
ftr-370	3237	20	basis	basis	NOUN
ftr-370	3237	21	”	"	PUNCT
ftr-370	3237	22	but	but	CCONJ
ftr-370	3237	23	for	for	ADP
ftr-370	3237	24	which	which	PRON
ftr-370	3237	25	the	the	DET
ftr-370	3237	26	tax	tax	NOUN
ftr-370	3237	27	return	return	NOUN
ftr-370	3237	28	preparer	preparer	NOUN
ftr-370	3237	29	does	do	AUX
ftr-370	3237	30	not	not	PART
ftr-370	3237	31	have	have	VERB
ftr-370	3237	32	a	a	DET
ftr-370	3237	33	“	"	PUNCT
ftr-370	3237	34	reasonable	reasonable	ADJ
ftr-370	3237	35	belief	belief	NOUN
ftr-370	3237	36	that	that	SCONJ
ftr-370	3237	37	the	the	DET
ftr-370	3237	38	position	position	NOUN
ftr-370	3237	39	would	would	AUX
ftr-370	3237	40	more	more	ADV
ftr-370	3237	41	likely	likely	ADJ
ftr-370	3237	42	than	than	SCONJ
ftr-370	3237	43	not	not	PART
ftr-370	3237	44	be	be	AUX
ftr-370	3237	45	sustained	sustain	VERB
ftr-370	3237	46	on	on	ADP
ftr-370	3237	47	the	the	DET
ftr-370	3237	48	merits	merit	NOUN
ftr-370	3237	49	”	"	PUNCT
ftr-370	3237	50	is	be	AUX
ftr-370	3237	51	not	not	PART
ftr-370	3237	52	disclosed	disclose	VERB
ftr-370	3237	53	on	on	ADP
ftr-370	3237	54	or	or	CCONJ
ftr-370	3237	55	with	with	ADP
ftr-370	3237	56	the	the	DET
ftr-370	3237	57	return	return	NOUN
ftr-370	3237	58	,	,	PUNCT
ftr-370	3237	59	each	each	DET
ftr-370	3237	60	return	return	NOUN
ftr-370	3237	61	position	position	NOUN
ftr-370	3237	62	must	must	AUX
ftr-370	3237	63	be	be	AUX
ftr-370	3237	64	addressed	address	VERB
ftr-370	3237	65	by	by	ADP
ftr-370	3237	66	the	the	DET
ftr-370	3237	67	tax	tax	NOUN
ftr-370	3237	68	return	return	NOUN
ftr-370	3237	69	preparer	preparer	NOUN
ftr-370	3237	70	.	.	PUNCT
ftr-370	3238	1	prop	prop	PROPN
ftr-370	3238	2	.	.	PUNCT
ftr-370	3239	1	reg	reg	PROPN
ftr-370	3239	2	.	.	PUNCT
ftr-370	3240	1	§	§	PROPN
ftr-370	3240	2	1.6694	1.6694	NUM
ftr-370	3240	3	-	-	PUNCT
ftr-370	3240	4	2(c)(3)(iii	2(c)(3)(iii	NUM
ftr-370	3240	5	)	)	PUNCT
ftr-370	3240	6	.	.	PUNCT
ftr-370	3241	1	the	the	DET
ftr-370	3241	2	advice	advice	NOUN
ftr-370	3241	3	to	to	ADP
ftr-370	3241	4	the	the	DET
ftr-370	3241	5	taxpayer	taxpayer	NOUN
ftr-370	3241	6	with	with	ADP
ftr-370	3241	7	respect	respect	NOUN
ftr-370	3241	8	to	to	ADP
ftr-370	3241	9	each	each	DET
ftr-370	3241	10	position	position	NOUN
ftr-370	3241	11	must	must	AUX
ftr-370	3241	12	be	be	AUX
ftr-370	3241	13	particular	particular	ADJ
ftr-370	3241	14	to	to	ADP
ftr-370	3241	15	the	the	DET
ftr-370	3241	16	taxpayer	taxpayer	NOUN
ftr-370	3241	17	and	and	CCONJ
ftr-370	3241	18	tailored	tailor	VERB
ftr-370	3241	19	to	to	ADP
ftr-370	3241	20	the	the	DET
ftr-370	3241	21	taxpayer	taxpayer	NOUN
ftr-370	3241	22	’s	’s	PART
ftr-370	3241	23	facts	fact	NOUN
ftr-370	3241	24	and	and	CCONJ
ftr-370	3241	25	circumstances	circumstance	NOUN
ftr-370	3241	26	.	.	PUNCT
ftr-370	3242	1	•	•	NUM
ftr-370	3242	2	a	a	DET
ftr-370	3242	3	signing	signing	NOUN
ftr-370	3242	4	tax	tax	NOUN
ftr-370	3242	5	return	return	NOUN
ftr-370	3242	6	preparer	preparer	NOUN
ftr-370	3242	7	is	be	AUX
ftr-370	3242	8	any	any	DET
ftr-370	3242	9	tax	tax	NOUN
ftr-370	3242	10	return	return	NOUN
ftr-370	3242	11	preparer	preparer	NOUN
ftr-370	3242	12	who	who	PRON
ftr-370	3242	13	signs	sign	VERB
ftr-370	3242	14	or	or	CCONJ
ftr-370	3242	15	who	who	PRON
ftr-370	3242	16	is	be	AUX
ftr-370	3242	17	required	require	VERB
ftr-370	3242	18	to	to	PART
ftr-370	3242	19	sign	sign	VERB
ftr-370	3242	20	a	a	DET
ftr-370	3242	21	return	return	NOUN
ftr-370	3242	22	or	or	CCONJ
ftr-370	3242	23	claim	claim	NOUN
ftr-370	3242	24	for	for	ADP
ftr-370	3242	25	refund	refund	NOUN
ftr-370	3242	26	as	as	ADP
ftr-370	3242	27	a	a	DET
ftr-370	3242	28	tax	tax	NOUN
ftr-370	3242	29	return	return	NOUN
ftr-370	3242	30	preparer	preparer	NOUN
ftr-370	3242	31	.	.	PUNCT
ftr-370	3243	1	prop	prop	PROPN
ftr-370	3243	2	.	.	PUNCT
ftr-370	3244	1	reg	reg	PROPN
ftr-370	3244	2	.	.	PUNCT
ftr-370	3245	1	§	§	PROPN
ftr-370	3245	2	301.7701	301.7701	NUM
ftr-370	3245	3	-	-	SYM
ftr-370	3245	4	15(b)(1	15(b)(1	NUM
ftr-370	3245	5	)	)	PUNCT
ftr-370	3245	6	.	.	PUNCT
ftr-370	3246	1	a	a	DET
ftr-370	3246	2	“	"	PUNCT
ftr-370	3246	3	nonsigning	nonsigne	VERB
ftr-370	3246	4	return	return	NOUN
ftr-370	3246	5	preparer	preparer	NOUN
ftr-370	3246	6	is	be	AUX
ftr-370	3246	7	a	a	DET
ftr-370	3246	8	person	person	NOUN
ftr-370	3246	9	who	who	PRON
ftr-370	3246	10	renders	render	VERB
ftr-370	3246	11	tax	tax	NOUN
ftr-370	3246	12	advice	advice	NOUN
ftr-370	3246	13	on	on	ADP
ftr-370	3246	14	a	a	DET
ftr-370	3246	15	position	position	NOUN
ftr-370	3246	16	that	that	PRON
ftr-370	3246	17	is	be	AUX
ftr-370	3246	18	directly	directly	ADV
ftr-370	3246	19	relevant	relevant	ADJ
ftr-370	3246	20	to	to	ADP
ftr-370	3246	21	the	the	DET
ftr-370	3246	22	determination	determination	NOUN
ftr-370	3246	23	of	of	ADP
ftr-370	3246	24	the	the	DET
ftr-370	3246	25	existence	existence	NOUN
ftr-370	3246	26	,	,	PUNCT
ftr-370	3246	27	characterization	characterization	NOUN
ftr-370	3246	28	,	,	PUNCT
ftr-370	3246	29	or	or	CCONJ
ftr-370	3246	30	amount	amount	NOUN
ftr-370	3246	31	of	of	ADP
ftr-370	3246	32	an	an	DET
ftr-370	3246	33	entry	entry	NOUN
ftr-370	3246	34	on	on	ADP
ftr-370	3246	35	a	a	DET
ftr-370	3246	36	return	return	NOUN
ftr-370	3246	37	or	or	CCONJ
ftr-370	3246	38	claim	claim	NOUN
ftr-370	3246	39	for	for	ADP
ftr-370	3246	40	refund	refund	NOUN
ftr-370	3246	41	will	will	AUX
ftr-370	3246	42	be	be	AUX
ftr-370	3246	43	regarded	regard	VERB
ftr-370	3246	44	as	as	ADP
ftr-370	3246	45	having	having	AUX
ftr-370	3246	46	prepared	prepare	VERB
ftr-370	3246	47	that	that	DET
ftr-370	3246	48	entry	entry	NOUN
ftr-370	3246	49	,	,	PUNCT
ftr-370	3246	50	even	even	ADV
ftr-370	3246	51	if	if	SCONJ
ftr-370	3246	52	the	the	DET
ftr-370	3246	53	person	person	NOUN
ftr-370	3246	54	does	do	AUX
ftr-370	3246	55	not	not	PART
ftr-370	3246	56	sign	sign	VERB
ftr-370	3246	57	the	the	DET
ftr-370	3246	58	return	return	NOUN
ftr-370	3246	59	.	.	PUNCT
ftr-370	3247	1	prop	prop	NOUN
ftr-370	3247	2	.	.	PUNCT
ftr-370	3248	1	reg	reg	PROPN
ftr-370	3248	2	.	.	PUNCT
ftr-370	3249	1	§	§	PROPN
ftr-370	3249	2	301.7701	301.7701	NUM
ftr-370	3249	3	-	-	SYM
ftr-370	3249	4	15(b)(2	15(b)(2	NUM
ftr-370	3249	5	)	)	PUNCT
ftr-370	3249	6	and	and	CCONJ
ftr-370	3249	7	(	(	PUNCT
ftr-370	3249	8	3	3	NUM
ftr-370	3249	9	)	)	PUNCT
ftr-370	3249	10	.	.	PUNCT
ftr-370	3250	1	whether	whether	SCONJ
ftr-370	3250	2	a	a	DET
ftr-370	3250	3	schedule	schedule	NOUN
ftr-370	3250	4	,	,	PUNCT
ftr-370	3250	5	entry	entry	NOUN
ftr-370	3250	6	,	,	PUNCT
ftr-370	3250	7	or	or	CCONJ
ftr-370	3250	8	other	other	ADJ
ftr-370	3250	9	portion	portion	NOUN
ftr-370	3250	10	of	of	ADP
ftr-370	3250	11	a	a	DET
ftr-370	3250	12	return	return	NOUN
ftr-370	3250	13	or	or	CCONJ
ftr-370	3250	14	claim	claim	NOUN
ftr-370	3250	15	for	for	ADP
ftr-370	3250	16	refund	refund	NOUN
ftr-370	3250	17	is	be	AUX
ftr-370	3250	18	a	a	DET
ftr-370	3250	19	substantial	substantial	ADJ
ftr-370	3250	20	portion	portion	NOUN
ftr-370	3250	21	is	be	AUX
ftr-370	3250	22	determined	determine	VERB
ftr-370	3250	23	based	base	VERB
ftr-370	3250	24	upon	upon	SCONJ
ftr-370	3250	25	whether	whether	SCONJ
ftr-370	3250	26	the	the	DET
ftr-370	3250	27	person	person	NOUN
ftr-370	3250	28	rendering	render	VERB
ftr-370	3250	29	the	the	DET
ftr-370	3250	30	tax	tax	NOUN
ftr-370	3250	31	advice	advice	NOUN
ftr-370	3250	32	knows	know	VERB
ftr-370	3250	33	or	or	CCONJ
ftr-370	3250	34	reasonably	reasonably	ADV
ftr-370	3250	35	should	should	AUX
ftr-370	3250	36	know	know	VERB
ftr-370	3250	37	that	that	SCONJ
ftr-370	3250	38	the	the	DET
ftr-370	3250	39	tax	tax	NOUN
ftr-370	3250	40	attributable	attributable	ADJ
ftr-370	3250	41	to	to	ADP
ftr-370	3250	42	the	the	DET
ftr-370	3250	43	schedule	schedule	NOUN
ftr-370	3250	44	,	,	PUNCT
ftr-370	3250	45	entry	entry	NOUN
ftr-370	3250	46	,	,	PUNCT
ftr-370	3250	47	or	or	CCONJ
ftr-370	3250	48	other	other	ADJ
ftr-370	3250	49	portion	portion	NOUN
ftr-370	3250	50	of	of	ADP
ftr-370	3250	51	a	a	DET
ftr-370	3250	52	return	return	NOUN
ftr-370	3250	53	or	or	CCONJ
ftr-370	3250	54	claim	claim	NOUN
ftr-370	3250	55	for	for	ADP
ftr-370	3250	56	refund	refund	NOUN
ftr-370	3250	57	is	be	AUX
ftr-370	3250	58	a	a	DET
ftr-370	3250	59	substantial	substantial	ADJ
ftr-370	3250	60	portion	portion	NOUN
ftr-370	3250	61	of	of	ADP
ftr-370	3250	62	the	the	DET
ftr-370	3250	63	tax	tax	NOUN
ftr-370	3250	64	required	require	VERB
ftr-370	3250	65	to	to	PART
ftr-370	3250	66	be	be	AUX
ftr-370	3250	67	shown	show	VERB
ftr-370	3250	68	on	on	ADP
ftr-370	3250	69	the	the	DET
ftr-370	3250	70	return	return	NOUN
ftr-370	3250	71	or	or	CCONJ
ftr-370	3250	72	claim	claim	NOUN
ftr-370	3250	73	for	for	ADP
ftr-370	3250	74	refund	refund	NOUN
ftr-370	3250	75	.	.	PUNCT
ftr-370	3251	1	prop	prop	NOUN
ftr-370	3251	2	.	.	PUNCT
ftr-370	3252	1	reg	reg	PROPN
ftr-370	3252	2	.	.	PUNCT
ftr-370	3253	1	§	§	PROPN
ftr-370	3253	2	301.770115(b)(3	301.770115(b)(3	PROPN
ftr-370	3253	3	)	)	PUNCT
ftr-370	3253	4	.	.	PUNCT
ftr-370	3254	1	a	a	DET
ftr-370	3254	2	de	de	X
ftr-370	3254	3	minimis	minimis	NOUN
ftr-370	3254	4	exception	exception	NOUN
ftr-370	3254	5	applies	apply	VERB
ftr-370	3254	6	for	for	ADP
ftr-370	3254	7	nonsigning	nonsigne	VERB
ftr-370	3254	8	preparers	preparer	NOUN
ftr-370	3254	9	if	if	SCONJ
ftr-370	3254	10	the	the	DET
ftr-370	3254	11	item	item	NOUN
ftr-370	3254	12	giving	give	VERB
ftr-370	3254	13	rise	rise	NOUN
ftr-370	3254	14	to	to	ADP
ftr-370	3254	15	the	the	DET
ftr-370	3254	16	understatement	understatement	NOUN
ftr-370	3254	17	is	be	AUX
ftr-370	3254	18	less	less	ADJ
ftr-370	3254	19	than	than	ADP
ftr-370	3254	20	(	(	PUNCT
ftr-370	3254	21	1	1	NUM
ftr-370	3254	22	)	)	PUNCT
ftr-370	3254	23	$	$	SYM
ftr-370	3254	24	10,000	10,000	NUM
ftr-370	3254	25	,	,	PUNCT
ftr-370	3254	26	or	or	CCONJ
ftr-370	3254	27	(	(	PUNCT
ftr-370	3254	28	2	2	NUM
ftr-370	3254	29	)	)	PUNCT
ftr-370	3254	30	less	less	ADJ
ftr-370	3254	31	than	than	ADP
ftr-370	3254	32	$	$	SYM
ftr-370	3254	33	400,000	400,000	NUM
ftr-370	3254	34	if	if	SCONJ
ftr-370	3254	35	the	the	DET
ftr-370	3254	36	item	item	NOUN
ftr-370	3254	37	is	be	AUX
ftr-370	3254	38	also	also	ADV
ftr-370	3254	39	less	less	ADJ
ftr-370	3254	40	than	than	ADP
ftr-370	3254	41	20	20	NUM
ftr-370	3254	42	percent	percent	NOUN
ftr-370	3254	43	of	of	ADP
ftr-370	3254	44	the	the	DET
ftr-370	3254	45	taxpayer	taxpayer	NOUN
ftr-370	3254	46	’s	’s	PART
ftr-370	3254	47	gross	gross	ADJ
ftr-370	3254	48	income	income	NOUN
ftr-370	3254	49	(	(	PUNCT
ftr-370	3254	50	or	or	CCONJ
ftr-370	3254	51	,	,	PUNCT
ftr-370	3254	52	for	for	ADP
ftr-370	3254	53	an	an	DET
ftr-370	3254	54	individual	individual	NOUN
ftr-370	3254	55	,	,	PUNCT
ftr-370	3254	56	the	the	DET
ftr-370	3254	57	individual	individual	NOUN
ftr-370	3254	58	’s	’s	PART
ftr-370	3254	59	adjusted	adjust	VERB
ftr-370	3254	60	gross	gross	ADJ
ftr-370	3254	61	income	income	NOUN
ftr-370	3254	62	)	)	PUNCT
ftr-370	3254	63	.	.	PUNCT
ftr-370	3255	1	reg	reg	NOUN
ftr-370	3255	2	.	.	PUNCT
ftr-370	3256	1	§	§	PROPN
ftr-370	3256	2	301.7701	301.7701	NUM
ftr-370	3256	3	-	-	SYM
ftr-370	3256	4	15(b)(3)(ii	15(b)(3)(ii	NUM
ftr-370	3256	5	)	)	PUNCT
ftr-370	3256	6	.	.	PUNCT
ftr-370	3257	1	•	•	NUM
ftr-370	3257	2	write	write	VERB
ftr-370	3257	3	up	up	ADP
ftr-370	3257	4	your	your	PRON
ftr-370	3257	5	hours	hour	NOUN
ftr-370	3257	6	heavily	heavily	ADV
ftr-370	3257	7	during	during	ADP
ftr-370	3257	8	the	the	DET
ftr-370	3257	9	planning	planning	NOUN
ftr-370	3257	10	process	process	NOUN
ftr-370	3257	11	,	,	PUNCT
ftr-370	3257	12	but	but	CCONJ
ftr-370	3257	13	bill	bill	NOUN
ftr-370	3257	14	by	by	ADP
ftr-370	3257	15	the	the	DET
ftr-370	3257	16	minute	minute	NOUN
ftr-370	3257	17	after	after	SCONJ
ftr-370	3257	18	the	the	DET
ftr-370	3257	19	events	event	NOUN
ftr-370	3257	20	have	have	AUX
ftr-370	3257	21	occurred	occur	VERB
ftr-370	3257	22	.	.	PUNCT
ftr-370	3258	1	time	time	NOUN
ftr-370	3258	2	spent	spend	VERB
ftr-370	3258	3	on	on	ADP
ftr-370	3258	4	advice	advice	NOUN
ftr-370	3258	5	that	that	PRON
ftr-370	3258	6	is	be	AUX
ftr-370	3258	7	given	give	VERB
ftr-370	3258	8	after	after	SCONJ
ftr-370	3258	9	events	event	NOUN
ftr-370	3258	10	have	have	AUX
ftr-370	3258	11	occurred	occur	VERB
ftr-370	3258	12	that	that	PRON
ftr-370	3258	13	represents	represent	VERB
ftr-370	3258	14	less	less	ADJ
ftr-370	3258	15	than	than	ADP
ftr-370	3258	16	5	5	NUM
ftr-370	3258	17	percent	percent	NOUN
ftr-370	3258	18	of	of	ADP
ftr-370	3258	19	the	the	DET
ftr-370	3258	20	aggregate	aggregate	ADJ
ftr-370	3258	21	time	time	NOUN
ftr-370	3258	22	incurred	incur	VERB
ftr-370	3258	23	by	by	ADP
ftr-370	3258	24	such	such	ADJ
ftr-370	3258	25	individual	individual	NOUN
ftr-370	3258	26	with	with	ADP
ftr-370	3258	27	respect	respect	NOUN
ftr-370	3258	28	to	to	ADP
ftr-370	3258	29	the	the	DET
ftr-370	3258	30	position(s	position(s	NOUN
ftr-370	3258	31	)	)	PUNCT
ftr-370	3258	32	giving	give	VERB
ftr-370	3258	33	rise	rise	NOUN
ftr-370	3258	34	to	to	ADP
ftr-370	3258	35	the	the	DET
ftr-370	3258	36	understatement	understatement	NOUN
ftr-370	3258	37	is	be	AUX
ftr-370	3258	38	not	not	PART
ftr-370	3258	39	taken	take	VERB
ftr-370	3258	40	into	into	ADP
ftr-370	3258	41	account	account	NOUN
ftr-370	3258	42	in	in	ADP
ftr-370	3258	43	determining	determine	VERB
ftr-370	3258	44	whether	whether	SCONJ
ftr-370	3258	45	the	the	DET
ftr-370	3258	46	individual	individual	NOUN
ftr-370	3258	47	is	be	AUX
ftr-370	3258	48	a	a	DET
ftr-370	3258	49	return	return	NOUN
ftr-370	3258	50	preparer	preparer	NOUN
ftr-370	3258	51	.	.	PUNCT
ftr-370	3259	1	prop	prop	PROPN
ftr-370	3259	2	.	.	PUNCT
ftr-370	3260	1	reg	reg	PROPN
ftr-370	3260	2	.	.	PUNCT
ftr-370	3261	1	§	§	PROPN
ftr-370	3261	2	301.770115(b)(2	301.770115(b)(2	PROPN
ftr-370	3261	3	)	)	PUNCT
ftr-370	3261	4	.	.	PUNCT
ftr-370	3262	1	like	like	ADP
ftr-370	3262	2	the	the	DET
ftr-370	3262	3	current	current	ADJ
ftr-370	3262	4	regulations	regulation	NOUN
ftr-370	3262	5	,	,	PUNCT
ftr-370	3262	6	the	the	DET
ftr-370	3262	7	proposed	propose	VERB
ftr-370	3262	8	regulations	regulation	NOUN
ftr-370	3262	9	provide	provide	VERB
ftr-370	3262	10	that	that	SCONJ
ftr-370	3262	11	the	the	DET
ftr-370	3262	12	§	§	PROPN
ftr-370	3262	13	6694	6694	NUM
ftr-370	3262	14	penalty	penalty	NOUN
ftr-370	3262	15	can	can	AUX
ftr-370	3262	16	be	be	AUX
ftr-370	3262	17	avoided	avoid	VERB
ftr-370	3262	18	if	if	SCONJ
ftr-370	3262	19	,	,	PUNCT
ftr-370	3262	20	considering	consider	VERB
ftr-370	3262	21	all	all	DET
ftr-370	3262	22	the	the	DET
ftr-370	3262	23	facts	fact	NOUN
ftr-370	3262	24	and	and	CCONJ
ftr-370	3262	25	circumstances	circumstance	NOUN
ftr-370	3262	26	,	,	PUNCT
ftr-370	3262	27	the	the	DET
ftr-370	3262	28	preparer	preparer	NOUN
ftr-370	3262	29	demonstrates	demonstrate	VERB
ftr-370	3262	30	that	that	SCONJ
ftr-370	3262	31	the	the	DET
ftr-370	3262	32	understatement	understatement	NOUN
ftr-370	3262	33	was	be	AUX
ftr-370	3262	34	due	due	ADJ
ftr-370	3262	35	to	to	ADP
ftr-370	3262	36	reasonable	reasonable	ADJ
ftr-370	3262	37	cause	cause	NOUN
ftr-370	3262	38	and	and	CCONJ
ftr-370	3262	39	that	that	SCONJ
ftr-370	3262	40	the	the	DET
ftr-370	3262	41	tax	tax	NOUN
ftr-370	3262	42	return	return	NOUN
ftr-370	3262	43	preparer	preparer	NOUN
ftr-370	3262	44	acted	act	VERB
ftr-370	3262	45	in	in	ADP
ftr-370	3262	46	good	good	ADJ
ftr-370	3262	47	faith	faith	NOUN
ftr-370	3262	48	.	.	PUNCT
ftr-370	3263	1	prop	prop	NOUN
ftr-370	3263	2	.	.	PUNCT
ftr-370	3264	1	reg	reg	PROPN
ftr-370	3264	2	.	.	PUNCT
ftr-370	3265	1	§	§	PROPN
ftr-370	3265	2	1.6694	1.6694	NUM
ftr-370	3265	3	-	-	SYM
ftr-370	3265	4	2(d	2(d	NUM
ftr-370	3265	5	)	)	PUNCT
ftr-370	3265	6	.	.	PUNCT
ftr-370	3266	1	the	the	DET
ftr-370	3266	2	proposed	propose	VERB
ftr-370	3266	3	424	424	NUM
ftr-370	3266	4	florida	florida	PROPN
ftr-370	3266	5	tax	tax	NOUN
ftr-370	3266	6	review	review	NOUN
ftr-370	3266	7	[	[	X
ftr-370	3266	8	vol	vol	NOUN
ftr-370	3266	9	.	.	PUNCT
ftr-370	3267	1	9	9	NUM
ftr-370	3267	2	:	:	PUNCT
ftr-370	3267	3	si	si	PROPN
ftr-370	3267	4	regulations	regulation	NOUN
ftr-370	3267	5	provide	provide	VERB
ftr-370	3267	6	that	that	SCONJ
ftr-370	3267	7	one	one	NUM
ftr-370	3267	8	of	of	ADP
ftr-370	3267	9	the	the	DET
ftr-370	3267	10	factors	factor	NOUN
ftr-370	3267	11	that	that	PRON
ftr-370	3267	12	can	can	AUX
ftr-370	3267	13	avoid	avoid	VERB
ftr-370	3267	14	the	the	DET
ftr-370	3267	15	penalty	penalty	NOUN
ftr-370	3267	16	is	be	AUX
ftr-370	3267	17	that	that	SCONJ
ftr-370	3267	18	the	the	DET
ftr-370	3267	19	preparer	preparer	NOUN
ftr-370	3267	20	“	"	PUNCT
ftr-370	3267	21	reasonably	reasonably	ADV
ftr-370	3267	22	relied	rely	VERB
ftr-370	3267	23	in	in	ADP
ftr-370	3267	24	good	good	ADJ
ftr-370	3267	25	faith	faith	NOUN
ftr-370	3267	26	on	on	ADP
ftr-370	3267	27	generally	generally	ADV
ftr-370	3267	28	accepted	accept	VERB
ftr-370	3267	29	administrative	administrative	ADJ
ftr-370	3267	30	or	or	CCONJ
ftr-370	3267	31	industry	industry	NOUN
ftr-370	3267	32	practice	practice	NOUN
ftr-370	3267	33	in	in	ADP
ftr-370	3267	34	taking	take	VERB
ftr-370	3267	35	the	the	DET
ftr-370	3267	36	position	position	NOUN
ftr-370	3267	37	that	that	PRON
ftr-370	3267	38	resulted	result	VERB
ftr-370	3267	39	in	in	ADP
ftr-370	3267	40	the	the	DET
ftr-370	3267	41	understatement	understatement	NOUN
ftr-370	3267	42	.	.	PUNCT
ftr-370	3267	43	”	"	PUNCT
ftr-370	3268	1	prop	prop	NOUN
ftr-370	3268	2	.	.	PUNCT
ftr-370	3269	1	reg	reg	NOUN
ftr-370	3269	2	.	.	PUNCT
ftr-370	3270	1	§	§	PROPN
ftr-370	3270	2	1.6694	1.6694	NUM
ftr-370	3270	3	-	-	SYM
ftr-370	3270	4	2(d)(6	2(d)(6	NUM
ftr-370	3270	5	)	)	PUNCT
ftr-370	3270	6	.	.	PUNCT
ftr-370	3271	1	this	this	DET
ftr-370	3271	2	factor	factor	NOUN
ftr-370	3271	3	does	do	AUX
ftr-370	3271	4	not	not	PART
ftr-370	3271	5	appear	appear	VERB
ftr-370	3271	6	in	in	ADP
ftr-370	3271	7	the	the	DET
ftr-370	3271	8	current	current	ADJ
ftr-370	3271	9	regulations	regulation	NOUN
ftr-370	3271	10	.	.	PUNCT
ftr-370	3272	1	“	"	PUNCT
ftr-370	3272	2	[	[	X
ftr-370	3272	3	f]or	f]or	ADJ
ftr-370	3272	4	purposes	purpose	NOUN
ftr-370	3272	5	of	of	ADP
ftr-370	3272	6	determining	determine	VERB
ftr-370	3272	7	whether	whether	SCONJ
ftr-370	3272	8	the	the	DET
ftr-370	3272	9	tax	tax	NOUN
ftr-370	3272	10	return	return	NOUN
ftr-370	3272	11	preparer	preparer	NOUN
ftr-370	3272	12	has	have	VERB
ftr-370	3272	13	a	a	DET
ftr-370	3272	14	reasonable	reasonable	ADJ
ftr-370	3272	15	belief	belief	NOUN
ftr-370	3272	16	that	that	SCONJ
ftr-370	3272	17	the	the	DET
ftr-370	3272	18	position	position	NOUN
ftr-370	3272	19	would	would	AUX
ftr-370	3272	20	more	more	ADV
ftr-370	3272	21	likely	likely	ADJ
ftr-370	3272	22	than	than	SCONJ
ftr-370	3272	23	not	not	PART
ftr-370	3272	24	be	be	AUX
ftr-370	3272	25	sustained	sustain	VERB
ftr-370	3272	26	on	on	ADP
ftr-370	3272	27	the	the	DET
ftr-370	3272	28	merits	merit	NOUN
ftr-370	3272	29	,	,	PUNCT
ftr-370	3272	30	a	a	DET
ftr-370	3272	31	tax	tax	NOUN
ftr-370	3272	32	return	return	NOUN
ftr-370	3272	33	preparer	preparer	NOUN
ftr-370	3272	34	may	may	AUX
ftr-370	3272	35	rely	rely	VERB
ftr-370	3272	36	in	in	ADP
ftr-370	3272	37	good	good	ADJ
ftr-370	3272	38	faith	faith	NOUN
ftr-370	3272	39	without	without	ADP
ftr-370	3272	40	verification	verification	NOUN
ftr-370	3272	41	upon	upon	SCONJ
ftr-370	3272	42	information	information	NOUN
ftr-370	3272	43	furnished	furnish	VERB
ftr-370	3272	44	by	by	ADP
ftr-370	3272	45	the	the	DET
ftr-370	3272	46	taxpayer	taxpayer	PROPN
ftr-370	3272	47	,	,	PUNCT
ftr-370	3272	48	advisor	advisor	NOUN
ftr-370	3272	49	,	,	PUNCT
ftr-370	3272	50	other	other	ADJ
ftr-370	3272	51	tax	tax	NOUN
ftr-370	3272	52	return	return	NOUN
ftr-370	3272	53	preparer	preparer	NOUN
ftr-370	3272	54	,	,	PUNCT
ftr-370	3272	55	or	or	CCONJ
ftr-370	3272	56	other	other	ADJ
ftr-370	3272	57	party	party	NOUN
ftr-370	3272	58	(	(	PUNCT
ftr-370	3272	59	including	include	VERB
ftr-370	3272	60	another	another	DET
ftr-370	3272	61	advisor	advisor	NOUN
ftr-370	3272	62	or	or	CCONJ
ftr-370	3272	63	tax	tax	NOUN
ftr-370	3272	64	return	return	NOUN
ftr-370	3272	65	preparer	preparer	NOUN
ftr-370	3272	66	at	at	ADP
ftr-370	3272	67	the	the	DET
ftr-370	3272	68	tax	tax	NOUN
ftr-370	3272	69	return	return	NOUN
ftr-370	3272	70	preparer	preparer	NOUN
ftr-370	3272	71	’s	’s	PART
ftr-370	3272	72	firm	firm	NOUN
ftr-370	3272	73	)	)	PUNCT
ftr-370	3272	74	.	.	PUNCT
ftr-370	3272	75	”	"	PUNCT
ftr-370	3273	1	a	a	DET
ftr-370	3273	2	preparer	preparer	NOUN
ftr-370	3273	3	may	may	AUX
ftr-370	3273	4	rely	rely	VERB
ftr-370	3273	5	in	in	ADP
ftr-370	3273	6	good	good	ADJ
ftr-370	3273	7	faith	faith	NOUN
ftr-370	3273	8	without	without	ADP
ftr-370	3273	9	verification	verification	NOUN
ftr-370	3273	10	upon	upon	SCONJ
ftr-370	3273	11	a	a	DET
ftr-370	3273	12	tax	tax	NOUN
ftr-370	3273	13	return	return	NOUN
ftr-370	3273	14	that	that	PRON
ftr-370	3273	15	has	have	AUX
ftr-370	3273	16	been	be	AUX
ftr-370	3273	17	previously	previously	ADV
ftr-370	3273	18	prepared	prepare	VERB
ftr-370	3273	19	by	by	ADP
ftr-370	3273	20	a	a	DET
ftr-370	3273	21	taxpayer	taxpayer	NOUN
ftr-370	3273	22	or	or	CCONJ
ftr-370	3273	23	another	another	DET
ftr-370	3273	24	tax	tax	NOUN
ftr-370	3273	25	return	return	NOUN
ftr-370	3273	26	preparer	preparer	NOUN
ftr-370	3273	27	and	and	CCONJ
ftr-370	3273	28	filed	file	VERB
ftr-370	3273	29	with	with	ADP
ftr-370	3273	30	the	the	DET
ftr-370	3273	31	irs	irs	PROPN
ftr-370	3273	32	,	,	PUNCT
ftr-370	3273	33	but	but	CCONJ
ftr-370	3273	34	may	may	AUX
ftr-370	3273	35	not	not	PART
ftr-370	3273	36	ignore	ignore	VERB
ftr-370	3273	37	implications	implication	NOUN
ftr-370	3273	38	of	of	ADP
ftr-370	3273	39	information	information	NOUN
ftr-370	3273	40	actually	actually	ADV
ftr-370	3273	41	known	know	VERB
ftr-370	3273	42	by	by	ADP
ftr-370	3273	43	the	the	DET
ftr-370	3273	44	preparer	preparer	NOUN
ftr-370	3273	45	;	;	PUNCT
ftr-370	3273	46	preparer	preparer	NOUN
ftr-370	3273	47	may	may	AUX
ftr-370	3273	48	not	not	PART
ftr-370	3273	49	rely	rely	VERB
ftr-370	3273	50	on	on	ADP
ftr-370	3273	51	information	information	NOUN
ftr-370	3273	52	provided	provide	VERB
ftr-370	3273	53	by	by	ADP
ftr-370	3273	54	a	a	DET
ftr-370	3273	55	taxpayer	taxpayer	NOUN
ftr-370	3273	56	with	with	ADP
ftr-370	3273	57	respect	respect	NOUN
ftr-370	3273	58	to	to	ADP
ftr-370	3273	59	legal	legal	ADJ
ftr-370	3273	60	conclusions	conclusion	NOUN
ftr-370	3273	61	on	on	ADP
ftr-370	3273	62	federal	federal	ADJ
ftr-370	3273	63	tax	tax	NOUN
ftr-370	3273	64	issues	issue	NOUN
ftr-370	3273	65	.	.	PUNCT
ftr-370	3274	1	prop	prop	NOUN
ftr-370	3274	2	.	.	PUNCT
ftr-370	3275	1	reg	reg	PROPN
ftr-370	3275	2	.	.	PUNCT
ftr-370	3276	1	§	§	PROPN
ftr-370	3276	2	1.6694	1.6694	NUM
ftr-370	3276	3	-	-	PUNCT
ftr-370	3276	4	2(b)(1	2(b)(1	NUM
ftr-370	3276	5	)	)	PUNCT
ftr-370	3276	6	;	;	PUNCT
ftr-370	3276	7	prop	prop	NOUN
ftr-370	3276	8	.	.	PUNCT
ftr-370	3277	1	reg	reg	PROPN
ftr-370	3277	2	.	.	PUNCT
ftr-370	3278	1	§	§	PROPN
ftr-370	3278	2	1.6694	1.6694	NUM
ftr-370	3278	3	-	-	PUNCT
ftr-370	3278	4	1(e	1(e	NUM
ftr-370	3278	5	)	)	PUNCT
ftr-370	3278	6	.	.	PUNCT
ftr-370	3279	1	“	"	PUNCT
ftr-370	3279	2	[	[	X
ftr-370	3279	3	a	a	X
ftr-370	3279	4	]	]	X
ftr-370	3279	5	position	position	NOUN
ftr-370	3279	6	must	must	AUX
ftr-370	3279	7	not	not	PART
ftr-370	3279	8	be	be	AUX
ftr-370	3279	9	based	base	VERB
ftr-370	3279	10	on	on	ADP
ftr-370	3279	11	unreasonable	unreasonable	ADJ
ftr-370	3279	12	factual	factual	ADJ
ftr-370	3279	13	or	or	CCONJ
ftr-370	3279	14	legal	legal	ADJ
ftr-370	3279	15	assumptions	assumption	NOUN
ftr-370	3279	16	(	(	PUNCT
ftr-370	3279	17	including	include	VERB
ftr-370	3279	18	assumptions	assumption	NOUN
ftr-370	3279	19	as	as	ADP
ftr-370	3279	20	to	to	ADP
ftr-370	3279	21	future	future	ADJ
ftr-370	3279	22	events	event	NOUN
ftr-370	3279	23	)	)	PUNCT
ftr-370	3279	24	and	and	CCONJ
ftr-370	3279	25	must	must	AUX
ftr-370	3279	26	not	not	PART
ftr-370	3279	27	unreasonably	unreasonably	ADV
ftr-370	3279	28	rely	rely	VERB
ftr-370	3279	29	on	on	ADP
ftr-370	3279	30	the	the	DET
ftr-370	3279	31	representations	representation	NOUN
ftr-370	3279	32	,	,	PUNCT
ftr-370	3279	33	statements	statement	NOUN
ftr-370	3279	34	,	,	PUNCT
ftr-370	3279	35	findings	finding	NOUN
ftr-370	3279	36	,	,	PUNCT
ftr-370	3279	37	or	or	CCONJ
ftr-370	3279	38	agreements	agreement	NOUN
ftr-370	3279	39	of	of	ADP
ftr-370	3279	40	the	the	DET
ftr-370	3279	41	taxpayer	taxpayer	NOUN
ftr-370	3279	42	or	or	CCONJ
ftr-370	3279	43	any	any	DET
ftr-370	3279	44	other	other	ADJ
ftr-370	3279	45	person	person	NOUN
ftr-370	3279	46	.	.	PUNCT
ftr-370	3280	1	for	for	ADP
ftr-370	3280	2	example	example	NOUN
ftr-370	3280	3	,	,	PUNCT
ftr-370	3280	4	a	a	DET
ftr-370	3280	5	position	position	NOUN
ftr-370	3280	6	must	must	AUX
ftr-370	3280	7	not	not	PART
ftr-370	3280	8	be	be	AUX
ftr-370	3280	9	based	base	VERB
ftr-370	3280	10	on	on	ADP
ftr-370	3280	11	a	a	DET
ftr-370	3280	12	representation	representation	NOUN
ftr-370	3280	13	or	or	CCONJ
ftr-370	3280	14	assumption	assumption	NOUN
ftr-370	3280	15	that	that	SCONJ
ftr-370	3280	16	the	the	DET
ftr-370	3280	17	tax	tax	NOUN
ftr-370	3280	18	return	return	NOUN
ftr-370	3280	19	preparer	preparer	NOUN
ftr-370	3280	20	knows	know	VERB
ftr-370	3280	21	,	,	PUNCT
ftr-370	3280	22	or	or	CCONJ
ftr-370	3280	23	has	have	VERB
ftr-370	3280	24	reason	reason	NOUN
ftr-370	3280	25	to	to	PART
ftr-370	3280	26	know	know	VERB
ftr-370	3280	27	,	,	PUNCT
ftr-370	3280	28	is	be	AUX
ftr-370	3280	29	inaccurate	inaccurate	ADJ
ftr-370	3280	30	.	.	PUNCT
ftr-370	3280	31	”	"	PUNCT
ftr-370	3281	1	prop	prop	NOUN
ftr-370	3281	2	.	.	PUNCT
ftr-370	3282	1	reg	reg	NOUN
ftr-370	3282	2	.	.	PUNCT
ftr-370	3283	1	§	§	PROPN
ftr-370	3283	2	1.6694	1.6694	NUM
ftr-370	3283	3	-	-	SYM
ftr-370	3283	4	2(b)(2	2(b)(2	NUM
ftr-370	3283	5	)	)	PUNCT
ftr-370	3283	6	.	.	PUNCT
ftr-370	3284	1	•	•	NUM
ftr-370	3284	2	the	the	DET
ftr-370	3284	3	proposed	propose	VERB
ftr-370	3284	4	regulations	regulation	NOUN
ftr-370	3284	5	provide	provide	VERB
ftr-370	3284	6	that	that	SCONJ
ftr-370	3284	7	a	a	DET
ftr-370	3284	8	tax	tax	NOUN
ftr-370	3284	9	return	return	NOUN
ftr-370	3284	10	preparer	preparer	NOUN
ftr-370	3284	11	has	have	AUX
ftr-370	3284	12	not	not	PART
ftr-370	3284	13	recklessly	recklessly	ADV
ftr-370	3284	14	or	or	CCONJ
ftr-370	3284	15	intentionally	intentionally	ADV
ftr-370	3284	16	disregarded	disregard	VERB
ftr-370	3284	17	a	a	DET
ftr-370	3284	18	rule	rule	NOUN
ftr-370	3284	19	or	or	CCONJ
ftr-370	3284	20	regulation	regulation	NOUN
ftr-370	3284	21	if	if	SCONJ
ftr-370	3284	22	the	the	DET
ftr-370	3284	23	position	position	NOUN
ftr-370	3284	24	contrary	contrary	ADJ
ftr-370	3284	25	to	to	ADP
ftr-370	3284	26	the	the	DET
ftr-370	3284	27	rule	rule	NOUN
ftr-370	3284	28	or	or	CCONJ
ftr-370	3284	29	regulation	regulation	NOUN
ftr-370	3284	30	has	have	VERB
ftr-370	3284	31	a	a	DET
ftr-370	3284	32	“	"	PUNCT
ftr-370	3284	33	reasonable	reasonable	ADJ
ftr-370	3284	34	basis	basis	NOUN
ftr-370	3284	35	”	"	PUNCT
ftr-370	3284	36	and	and	CCONJ
ftr-370	3284	37	is	be	AUX
ftr-370	3284	38	adequately	adequately	ADV
ftr-370	3284	39	disclosed	disclose	VERB
ftr-370	3284	40	as	as	SCONJ
ftr-370	3284	41	provided	provide	VERB
ftr-370	3284	42	in	in	ADP
ftr-370	3284	43	the	the	DET
ftr-370	3284	44	proposed	propose	VERB
ftr-370	3284	45	§	§	PROPN
ftr-370	3284	46	6694	6694	NUM
ftr-370	3284	47	regulations	regulation	NOUN
ftr-370	3284	48	.	.	PUNCT
ftr-370	3285	1	reg.§	reg.§	VERB
ftr-370	3285	2	1.6694	1.6694	NUM
ftr-370	3285	3	-	-	SYM
ftr-370	3285	4	3(c)(2	3(c)(2	NUM
ftr-370	3285	5	)	)	PUNCT
ftr-370	3285	6	.	.	PUNCT
ftr-370	3286	1	a	a	DET
ftr-370	3286	2	position	position	NOUN
ftr-370	3286	3	contrary	contrary	ADJ
ftr-370	3286	4	to	to	ADP
ftr-370	3286	5	a	a	DET
ftr-370	3286	6	regulation	regulation	NOUN
ftr-370	3286	7	must	must	AUX
ftr-370	3286	8	represent	represent	VERB
ftr-370	3286	9	a	a	DET
ftr-370	3286	10	good	good	ADJ
ftr-370	3286	11	faith	faith	NOUN
ftr-370	3286	12	challenge	challenge	NOUN
ftr-370	3286	13	to	to	ADP
ftr-370	3286	14	the	the	DET
ftr-370	3286	15	validity	validity	NOUN
ftr-370	3286	16	of	of	ADP
ftr-370	3286	17	the	the	DET
ftr-370	3286	18	regulation	regulation	NOUN
ftr-370	3286	19	and	and	CCONJ
ftr-370	3286	20	the	the	DET
ftr-370	3286	21	return	return	NOUN
ftr-370	3286	22	preparer	preparer	NOUN
ftr-370	3286	23	must	must	AUX
ftr-370	3286	24	identify	identify	VERB
ftr-370	3286	25	the	the	DET
ftr-370	3286	26	regulation	regulation	NOUN
ftr-370	3286	27	being	be	AUX
ftr-370	3286	28	challenged	challenge	VERB
ftr-370	3286	29	.	.	PUNCT
ftr-370	3287	1	in	in	ADP
ftr-370	3287	2	the	the	DET
ftr-370	3287	3	case	case	NOUN
ftr-370	3287	4	of	of	ADP
ftr-370	3287	5	a	a	DET
ftr-370	3287	6	position	position	NOUN
ftr-370	3287	7	contrary	contrary	ADJ
ftr-370	3287	8	to	to	ADP
ftr-370	3287	9	a	a	DET
ftr-370	3287	10	revenue	revenue	NOUN
ftr-370	3287	11	ruling	ruling	NOUN
ftr-370	3287	12	or	or	CCONJ
ftr-370	3287	13	notice	notice	NOUN
ftr-370	3287	14	,	,	PUNCT
ftr-370	3287	15	a	a	DET
ftr-370	3287	16	tax	tax	NOUN
ftr-370	3287	17	return	return	NOUN
ftr-370	3287	18	preparer	preparer	NOUN
ftr-370	3287	19	also	also	ADV
ftr-370	3287	20	is	be	AUX
ftr-370	3287	21	not	not	PART
ftr-370	3287	22	considered	consider	VERB
ftr-370	3287	23	to	to	PART
ftr-370	3287	24	have	have	AUX
ftr-370	3287	25	recklessly	recklessly	ADV
ftr-370	3287	26	or	or	CCONJ
ftr-370	3287	27	intentionally	intentionally	ADV
ftr-370	3287	28	disregarded	disregard	VERB
ftr-370	3287	29	the	the	DET
ftr-370	3287	30	ruling	ruling	NOUN
ftr-370	3287	31	or	or	CCONJ
ftr-370	3287	32	notice	notice	VERB
ftr-370	3287	33	if	if	SCONJ
ftr-370	3287	34	the	the	DET
ftr-370	3287	35	preparer	preparer	NOUN
ftr-370	3287	36	reasonably	reasonably	ADV
ftr-370	3287	37	believes	believe	VERB
ftr-370	3287	38	that	that	SCONJ
ftr-370	3287	39	the	the	DET
ftr-370	3287	40	position	position	NOUN
ftr-370	3287	41	would	would	AUX
ftr-370	3287	42	more	more	ADV
ftr-370	3287	43	likely	likely	ADJ
ftr-370	3287	44	than	than	SCONJ
ftr-370	3287	45	not	not	PART
ftr-370	3287	46	be	be	AUX
ftr-370	3287	47	sustained	sustain	VERB
ftr-370	3287	48	on	on	ADP
ftr-370	3287	49	its	its	PRON
ftr-370	3287	50	merits	merit	NOUN
ftr-370	3287	51	.	.	PUNCT
ftr-370	3288	1	reg	reg	NOUN
ftr-370	3288	2	.	.	PUNCT
ftr-370	3289	1	§	§	PROPN
ftr-370	3289	2	1.6694	1.6694	NUM
ftr-370	3289	3	-	-	SYM
ftr-370	3289	4	3(c)(3	3(c)(3	NUM
ftr-370	3289	5	)	)	PUNCT
ftr-370	3289	6	.	.	PUNCT
ftr-370	3290	1	•	•	NUM
ftr-370	3290	2	simplicity	simplicity	NOUN
ftr-370	3290	3	is	be	AUX
ftr-370	3290	4	replaced	replace	VERB
ftr-370	3290	5	by	by	ADP
ftr-370	3290	6	complexity	complexity	NOUN
ftr-370	3290	7	in	in	ADP
ftr-370	3290	8	determining	determine	VERB
ftr-370	3290	9	who	who	PRON
ftr-370	3290	10	within	within	ADP
ftr-370	3290	11	a	a	DET
ftr-370	3290	12	firm	firm	NOUN
ftr-370	3290	13	is	be	AUX
ftr-370	3290	14	the	the	DET
ftr-370	3290	15	preparer	preparer	NOUN
ftr-370	3290	16	.	.	PUNCT
ftr-370	3291	1	the	the	DET
ftr-370	3291	2	one	one	NUM
ftr-370	3291	3	-	-	PUNCT
ftr-370	3291	4	preparer	preparer	NOUN
ftr-370	3291	5	-	-	PUNCT
ftr-370	3291	6	per	per	ADP
ftr-370	3291	7	-	-	PUNCT
ftr-370	3291	8	firm	firm	NOUN
ftr-370	3291	9	rule	rule	NOUN
ftr-370	3291	10	will	will	AUX
ftr-370	3291	11	be	be	AUX
ftr-370	3291	12	abolished	abolish	VERB
ftr-370	3291	13	in	in	ADP
ftr-370	3291	14	favor	favor	NOUN
ftr-370	3291	15	of	of	ADP
ftr-370	3291	16	a	a	DET
ftr-370	3291	17	one	one	NUM
ftr-370	3291	18	-	-	PUNCT
ftr-370	3291	19	preparer	preparer	NOUN
ftr-370	3291	20	-	-	PUNCT
ftr-370	3291	21	per	per	ADP
ftr-370	3291	22	-	-	PUNCT
ftr-370	3291	23	position	position	NOUN
ftr-370	3291	24	scheme	scheme	NOUN
ftr-370	3291	25	.	.	PUNCT
ftr-370	3292	1	a	a	DET
ftr-370	3292	2	signing	signing	NOUN
ftr-370	3292	3	tax	tax	NOUN
ftr-370	3292	4	return	return	NOUN
ftr-370	3292	5	preparer	preparer	NOUN
ftr-370	3292	6	will	will	AUX
ftr-370	3292	7	be	be	AUX
ftr-370	3292	8	considered	consider	VERB
ftr-370	3292	9	to	to	PART
ftr-370	3292	10	be	be	AUX
ftr-370	3292	11	the	the	DET
ftr-370	3292	12	person	person	NOUN
ftr-370	3292	13	who	who	PRON
ftr-370	3292	14	is	be	AUX
ftr-370	3292	15	primarily	primarily	ADV
ftr-370	3292	16	responsible	responsible	ADJ
ftr-370	3292	17	for	for	ADP
ftr-370	3292	18	all	all	DET
ftr-370	3292	19	the	the	DET
ftr-370	3292	20	positions	position	NOUN
ftr-370	3292	21	on	on	ADP
ftr-370	3292	22	the	the	DET
ftr-370	3292	23	return	return	NOUN
ftr-370	3292	24	unless	unless	SCONJ
ftr-370	3292	25	another	another	DET
ftr-370	3292	26	person	person	NOUN
ftr-370	3292	27	within	within	ADP
ftr-370	3292	28	that	that	DET
ftr-370	3292	29	same	same	ADJ
ftr-370	3292	30	firm	firm	NOUN
ftr-370	3292	31	was	be	AUX
ftr-370	3292	32	primarily	primarily	ADV
ftr-370	3292	33	responsible	responsible	ADJ
ftr-370	3292	34	for	for	ADP
ftr-370	3292	35	the	the	DET
ftr-370	3292	36	positions	position	NOUN
ftr-370	3292	37	.	.	PUNCT
ftr-370	3293	1	similarly	similarly	ADV
ftr-370	3293	2	,	,	PUNCT
ftr-370	3293	3	for	for	ADP
ftr-370	3293	4	a	a	DET
ftr-370	3293	5	nonsigning	nonsigne	VERB
ftr-370	3293	6	tax	tax	NOUN
ftr-370	3293	7	return	return	NOUN
ftr-370	3293	8	preparer	preparer	NOUN
ftr-370	3293	9	,	,	PUNCT
ftr-370	3293	10	the	the	DET
ftr-370	3293	11	person	person	NOUN
ftr-370	3293	12	with	with	ADP
ftr-370	3293	13	overall	overall	ADJ
ftr-370	3293	14	supervisory	supervisory	ADJ
ftr-370	3293	15	responsibility	responsibility	NOUN
ftr-370	3293	16	for	for	ADP
ftr-370	3293	17	the	the	DET
ftr-370	3293	18	position(s	position(s	NOUN
ftr-370	3293	19	)	)	PUNCT
ftr-370	3293	20	giving	give	VERB
ftr-370	3293	21	rise	rise	NOUN
ftr-370	3293	22	to	to	ADP
ftr-370	3293	23	the	the	DET
ftr-370	3293	24	understatement	understatement	NOUN
ftr-370	3293	25	is	be	AUX
ftr-370	3293	26	the	the	DET
ftr-370	3293	27	tax	tax	NOUN
ftr-370	3293	28	return	return	NOUN
ftr-370	3293	29	preparer	preparer	NOUN
ftr-370	3293	30	.	.	PUNCT
ftr-370	3294	1	this	this	PRON
ftr-370	3294	2	substitutes	substitute	VERB
ftr-370	3294	3	a	a	DET
ftr-370	3294	4	“	"	PUNCT
ftr-370	3294	5	facts	fact	NOUN
ftr-370	3294	6	and	and	CCONJ
ftr-370	3294	7	circumstances	circumstance	NOUN
ftr-370	3294	8	”	"	PUNCT
ftr-370	3294	9	inquiry	inquiry	NOUN
ftr-370	3294	10	for	for	ADP
ftr-370	3294	11	a	a	DET
ftr-370	3294	12	clear	clear	ADJ
ftr-370	3294	13	rule	rule	NOUN
ftr-370	3294	14	.	.	PUNCT
ftr-370	3295	1	e.	e.	PROPN
ftr-370	3296	1	“	"	PUNCT
ftr-370	3296	2	god	god	PROPN
ftr-370	3296	3	’s	’	VERB
ftr-370	3296	4	in	in	ADP
ftr-370	3296	5	his	his	PRON
ftr-370	3296	6	heaven	heaven	NOUN
ftr-370	3296	7	,	,	PUNCT
ftr-370	3296	8	all	all	PRON
ftr-370	3296	9	’s	’	VERB
ftr-370	3296	10	right	right	ADJ
ftr-370	3296	11	with	with	ADP
ftr-370	3296	12	the	the	DET
ftr-370	3296	13	world	world	NOUN
ftr-370	3296	14	.	.	PUNCT
ftr-370	3296	15	”	"	PUNCT
ftr-370	3297	1	the	the	DET
ftr-370	3297	2	tax	tax	NOUN
ftr-370	3297	3	extenders	extender	NOUN
ftr-370	3297	4	and	and	CCONJ
ftr-370	3297	5	alternative	alternative	ADJ
ftr-370	3297	6	minimum	minimum	ADJ
ftr-370	3297	7	tax	tax	NOUN
ftr-370	3297	8	relief	relief	NOUN
ftr-370	3297	9	act	act	NOUN
ftr-370	3297	10	of	of	ADP
ftr-370	3297	11	2009	2009	NUM
ftr-370	3297	12	]	]	PUNCT
ftr-370	3297	13	recent	recent	ADJ
ftr-370	3297	14	developments	development	NOUN
ftr-370	3297	15	in	in	ADP
ftr-370	3297	16	federal	federal	ADJ
ftr-370	3297	17	income	income	NOUN
ftr-370	3297	18	taxation	taxation	NOUN
ftr-370	3297	19	425	425	NUM
ftr-370	3297	20	2008	2008	NUM
ftr-370	3297	21	,	,	PUNCT
ftr-370	3297	22	§	§	PROPN
ftr-370	3297	23	506	506	NUM
ftr-370	3297	24	,	,	PUNCT
ftr-370	3297	25	brings	bring	VERB
ftr-370	3297	26	the	the	DET
ftr-370	3297	27	standard	standard	NOUN
ftr-370	3297	28	for	for	ADP
ftr-370	3297	29	the	the	DET
ftr-370	3297	30	§	§	PROPN
ftr-370	3297	31	6694	6694	NUM
ftr-370	3297	32	tax	tax	NOUN
ftr-370	3297	33	return	return	NOUN
ftr-370	3297	34	preparer	preparer	NOUN
ftr-370	3297	35	penalty	penalty	NOUN
ftr-370	3297	36	for	for	ADP
ftr-370	3297	37	undisclosed	undisclosed	ADJ
ftr-370	3297	38	positions	position	NOUN
ftr-370	3297	39	into	into	ADP
ftr-370	3297	40	line	line	NOUN
ftr-370	3297	41	with	with	ADP
ftr-370	3297	42	the	the	DET
ftr-370	3297	43	taxpayer	taxpayer	NOUN
ftr-370	3297	44	standard	standard	NOUN
ftr-370	3297	45	,	,	PUNCT
ftr-370	3297	46	i.e.	i.e.	X
ftr-370	3297	47	,	,	PUNCT
ftr-370	3297	48	substantial	substantial	ADJ
ftr-370	3297	49	authority	authority	NOUN
ftr-370	3297	50	.	.	PUNCT
ftr-370	3298	1	it	it	PRON
ftr-370	3298	2	penalizes	penalize	VERB
ftr-370	3298	3	the	the	DET
ftr-370	3298	4	taking	taking	NOUN
ftr-370	3298	5	of	of	ADP
ftr-370	3298	6	an	an	DET
ftr-370	3298	7	“	"	PUNCT
ftr-370	3298	8	unreasonable	unreasonable	ADJ
ftr-370	3298	9	position	position	NOUN
ftr-370	3298	10	,	,	PUNCT
ftr-370	3298	11	”	"	PUNCT
ftr-370	3298	12	which	which	PRON
ftr-370	3298	13	is	be	AUX
ftr-370	3298	14	defined	define	VERB
ftr-370	3298	15	as	as	ADP
ftr-370	3298	16	a	a	DET
ftr-370	3298	17	position	position	NOUN
ftr-370	3298	18	“	"	PUNCT
ftr-370	3298	19	unless	unless	SCONJ
ftr-370	3298	20	there	there	PRON
ftr-370	3298	21	is	be	VERB
ftr-370	3298	22	or	or	CCONJ
ftr-370	3298	23	was	be	AUX
ftr-370	3298	24	substantial	substantial	ADJ
ftr-370	3298	25	authority	authority	NOUN
ftr-370	3298	26	for	for	ADP
ftr-370	3298	27	the	the	DET
ftr-370	3298	28	position	position	NOUN
ftr-370	3298	29	”	"	PUNCT
ftr-370	3298	30	or	or	CCONJ
ftr-370	3298	31	is	be	AUX
ftr-370	3298	32	a	a	DET
ftr-370	3298	33	disclosed	disclose	VERB
ftr-370	3298	34	position	position	NOUN
ftr-370	3298	35	“	"	PUNCT
ftr-370	3298	36	unless	unless	SCONJ
ftr-370	3298	37	there	there	PRON
ftr-370	3298	38	is	be	VERB
ftr-370	3298	39	a	a	DET
ftr-370	3298	40	reasonable	reasonable	ADJ
ftr-370	3298	41	basis	basis	NOUN
ftr-370	3298	42	for	for	ADP
ftr-370	3298	43	the	the	DET
ftr-370	3298	44	position	position	NOUN
ftr-370	3298	45	.	.	PUNCT
ftr-370	3298	46	”	"	PUNCT
ftr-370	3299	1	for	for	ADP
ftr-370	3299	2	tax	tax	NOUN
ftr-370	3299	3	shelters	shelter	NOUN
ftr-370	3299	4	and	and	CCONJ
ftr-370	3299	5	reportable	reportable	ADJ
ftr-370	3299	6	transactions	transaction	NOUN
ftr-370	3299	7	,	,	PUNCT
ftr-370	3299	8	the	the	DET
ftr-370	3299	9	position	position	NOUN
ftr-370	3299	10	is	be	AUX
ftr-370	3299	11	an	an	DET
ftr-370	3299	12	“	"	PUNCT
ftr-370	3299	13	unreasonable	unreasonable	ADJ
ftr-370	3299	14	position	position	NOUN
ftr-370	3299	15	…	…	PUNCT
ftr-370	3299	16	unless	unless	SCONJ
ftr-370	3299	17	it	it	PRON
ftr-370	3299	18	is	be	AUX
ftr-370	3299	19	reasonable	reasonable	ADJ
ftr-370	3299	20	to	to	PART
ftr-370	3299	21	believe	believe	VERB
ftr-370	3299	22	that	that	SCONJ
ftr-370	3299	23	the	the	DET
ftr-370	3299	24	position	position	NOUN
ftr-370	3299	25	would	would	AUX
ftr-370	3299	26	be	be	AUX
ftr-370	3299	27	more	more	ADV
ftr-370	3299	28	likely	likely	ADJ
ftr-370	3299	29	than	than	SCONJ
ftr-370	3299	30	not	not	PART
ftr-370	3299	31	be	be	AUX
ftr-370	3299	32	sustained	sustain	VERB
ftr-370	3299	33	on	on	ADP
ftr-370	3299	34	its	its	PRON
ftr-370	3299	35	merits	merit	NOUN
ftr-370	3299	36	.	.	PUNCT
ftr-370	3299	37	”	"	PUNCT
ftr-370	3300	1	the	the	DET
ftr-370	3300	2	provision	provision	NOUN
ftr-370	3300	3	contains	contain	VERB
ftr-370	3300	4	a	a	DET
ftr-370	3300	5	reasonable	reasonable	ADJ
ftr-370	3300	6	-	-	PUNCT
ftr-370	3300	7	cause	cause	NOUN
ftr-370	3300	8	-	-	PUNCT
ftr-370	3300	9	and	and	CCONJ
ftr-370	3300	10	-	-	PUNCT
ftr-370	3300	11	goodfaith	goodfaith	NOUN
ftr-370	3300	12	exception	exception	NOUN
ftr-370	3300	13	.	.	PUNCT
ftr-370	3301	1	it	it	PRON
ftr-370	3301	2	is	be	AUX
ftr-370	3301	3	retroactive	retroactive	ADJ
ftr-370	3301	4	to	to	ADP
ftr-370	3301	5	5/22/07	5/22/07	NUM
ftr-370	3301	6	,	,	PUNCT
ftr-370	3301	7	except	except	SCONJ
ftr-370	3301	8	that	that	SCONJ
ftr-370	3301	9	the	the	DET
ftr-370	3301	10	tax	tax	NOUN
ftr-370	3301	11	shelter	shelter	NOUN
ftr-370	3301	12	provision	provision	NOUN
ftr-370	3301	13	applies	apply	VERB
ftr-370	3301	14	to	to	ADP
ftr-370	3301	15	returns	return	NOUN
ftr-370	3301	16	prepared	prepare	VERB
ftr-370	3301	17	for	for	ADP
ftr-370	3301	18	taxable	taxable	ADJ
ftr-370	3301	19	years	year	NOUN
ftr-370	3301	20	ending	end	VERB
ftr-370	3301	21	after	after	ADP
ftr-370	3301	22	10/3/08	10/3/08	NUM
ftr-370	3301	23	.	.	PUNCT
ftr-370	3302	1	f.	f.	PROPN
ftr-370	3302	2	notice	notice	PROPN
ftr-370	3302	3	2009	2009	NUM
ftr-370	3302	4	-	-	SYM
ftr-370	3302	5	5	5	NUM
ftr-370	3302	6	,	,	PUNCT
ftr-370	3302	7	2009	2009	NUM
ftr-370	3302	8	-	-	SYM
ftr-370	3302	9	3	3	NUM
ftr-370	3302	10	i.r.b	i.r.b	NOUN
ftr-370	3302	11	.	.	PUNCT
ftr-370	3303	1	309	309	NUM
ftr-370	3303	2	(	(	PUNCT
ftr-370	3303	3	12/15/08	12/15/08	PROPN
ftr-370	3303	4	)	)	PUNCT
ftr-370	3303	5	,	,	PUNCT
ftr-370	3303	6	modifying	modify	VERB
ftr-370	3303	7	and	and	CCONJ
ftr-370	3303	8	clarifying	clarify	VERB
ftr-370	3303	9	notice	notice	NOUN
ftr-370	3303	10	2008	2008	NUM
ftr-370	3303	11	-	-	SYM
ftr-370	3303	12	13	13	NUM
ftr-370	3303	13	,	,	PUNCT
ftr-370	3303	14	2008	2008	NUM
ftr-370	3303	15	-	-	SYM
ftr-370	3303	16	3	3	NUM
ftr-370	3303	17	i.r.b	i.r.b	NOUN
ftr-370	3303	18	.	.	PUNCT
ftr-370	3304	1	282	282	NUM
ftr-370	3304	2	.	.	PUNCT
ftr-370	3305	1	this	this	DET
ftr-370	3305	2	notice	notice	NOUN
ftr-370	3305	3	provides	provide	VERB
ftr-370	3305	4	guidance	guidance	NOUN
ftr-370	3305	5	on	on	ADP
ftr-370	3305	6	the	the	DET
ftr-370	3305	7	implementation	implementation	NOUN
ftr-370	3305	8	of	of	ADP
ftr-370	3305	9	the	the	DET
ftr-370	3305	10	tax	tax	NOUN
ftr-370	3305	11	return	return	NOUN
ftr-370	3305	12	preparer	preparer	NOUN
ftr-370	3305	13	penalty	penalty	NOUN
ftr-370	3305	14	as	as	SCONJ
ftr-370	3305	15	amended	amend	VERB
ftr-370	3305	16	by	by	ADP
ftr-370	3305	17	the	the	DET
ftr-370	3305	18	tax	tax	NOUN
ftr-370	3305	19	extenders	extender	NOUN
ftr-370	3305	20	and	and	CCONJ
ftr-370	3305	21	alternative	alternative	ADJ
ftr-370	3305	22	minimum	minimum	ADJ
ftr-370	3305	23	tax	tax	NOUN
ftr-370	3305	24	relief	relief	NOUN
ftr-370	3305	25	act	act	NOUN
ftr-370	3305	26	of	of	ADP
ftr-370	3305	27	2008	2008	NUM
ftr-370	3305	28	.	.	PUNCT
ftr-370	3306	1	•	•	NOUN
ftr-370	3306	2	the	the	DET
ftr-370	3306	3	notice	notice	NOUN
ftr-370	3306	4	states	state	VERB
ftr-370	3306	5	that	that	SCONJ
ftr-370	3306	6	“	"	PUNCT
ftr-370	3306	7	‘	'	PUNCT
ftr-370	3306	8	substantial	substantial	ADJ
ftr-370	3306	9	authority	authority	NOUN
ftr-370	3306	10	’	'	PUNCT
ftr-370	3306	11	has	have	VERB
ftr-370	3306	12	the	the	DET
ftr-370	3306	13	same	same	ADJ
ftr-370	3306	14	meaning	meaning	NOUN
ftr-370	3306	15	as	as	ADP
ftr-370	3306	16	in	in	ADP
ftr-370	3306	17	[	[	X
ftr-370	3306	18	reg	reg	NOUN
ftr-370	3306	19	.	.	PUNCT
ftr-370	3306	20	]	]	PUNCT
ftr-370	3307	1	§	§	PROPN
ftr-370	3307	2	1.6662	1.6662	NUM
ftr-370	3307	3	-	-	SYM
ftr-370	3307	4	4	4	NUM
ftr-370	3307	5	(	(	PUNCT
ftr-370	3307	6	d	d	NOUN
ftr-370	3307	7	)	)	PUNCT
ftr-370	3307	8	(	(	PUNCT
ftr-370	3307	9	2	2	NUM
ftr-370	3307	10	)	)	PUNCT
ftr-370	3307	11	”	"	PUNCT
ftr-370	3307	12	and	and	CCONJ
ftr-370	3307	13	that	that	SCONJ
ftr-370	3307	14	“	"	PUNCT
ftr-370	3307	15	[	[	X
ftr-370	3307	16	s]olely	s]olely	ADV
ftr-370	3307	17	for	for	ADP
ftr-370	3307	18	purposes	purpose	NOUN
ftr-370	3307	19	of	of	ADP
ftr-370	3307	20	section	section	NOUN
ftr-370	3307	21	6694(a	6694(a	PROPN
ftr-370	3307	22	)	)	PUNCT
ftr-370	3307	23	,	,	PUNCT
ftr-370	3307	24	a	a	DET
ftr-370	3307	25	tax	tax	NOUN
ftr-370	3307	26	return	return	NOUN
ftr-370	3307	27	preparer	preparer	NOUN
ftr-370	3307	28	nevertheless	nevertheless	ADV
ftr-370	3307	29	will	will	AUX
ftr-370	3307	30	be	be	AUX
ftr-370	3307	31	considered	consider	VERB
ftr-370	3307	32	to	to	PART
ftr-370	3307	33	have	have	AUX
ftr-370	3307	34	met	meet	VERB
ftr-370	3307	35	the	the	DET
ftr-370	3307	36	standard	standard	NOUN
ftr-370	3307	37	in	in	ADP
ftr-370	3307	38	section	section	NOUN
ftr-370	3307	39	6694(a)(2)(a	6694(a)(2)(a	NUM
ftr-370	3307	40	)	)	PUNCT
ftr-370	3307	41	if	if	SCONJ
ftr-370	3307	42	the	the	DET
ftr-370	3307	43	tax	tax	NOUN
ftr-370	3307	44	return	return	NOUN
ftr-370	3307	45	preparer	preparer	NOUN
ftr-370	3307	46	relies	rely	VERB
ftr-370	3307	47	in	in	ADP
ftr-370	3307	48	good	good	ADJ
ftr-370	3307	49	faith	faith	NOUN
ftr-370	3307	50	and	and	CCONJ
ftr-370	3307	51	without	without	ADP
ftr-370	3307	52	verification	verification	NOUN
ftr-370	3307	53	on	on	ADP
ftr-370	3307	54	the	the	DET
ftr-370	3307	55	advice	advice	NOUN
ftr-370	3307	56	of	of	ADP
ftr-370	3307	57	another	another	DET
ftr-370	3307	58	advisor	advisor	NOUN
ftr-370	3307	59	,	,	PUNCT
ftr-370	3307	60	another	another	DET
ftr-370	3307	61	tax	tax	NOUN
ftr-370	3307	62	return	return	NOUN
ftr-370	3307	63	preparer	preparer	NOUN
ftr-370	3307	64	,	,	PUNCT
ftr-370	3307	65	or	or	CCONJ
ftr-370	3307	66	other	other	ADJ
ftr-370	3307	67	party	party	NOUN
ftr-370	3307	68	.	.	PUNCT
ftr-370	3307	69	”	"	PUNCT
ftr-370	3308	1	•	•	ADP
ftr-370	3308	2	for	for	ADP
ftr-370	3308	3	tax	tax	NOUN
ftr-370	3308	4	shelter	shelter	NOUN
ftr-370	3308	5	transactions	transaction	NOUN
ftr-370	3308	6	,	,	PUNCT
ftr-370	3308	7	until	until	SCONJ
ftr-370	3308	8	further	further	ADJ
ftr-370	3308	9	guidance	guidance	NOUN
ftr-370	3308	10	is	be	AUX
ftr-370	3308	11	issued	issue	VERB
ftr-370	3308	12	,	,	PUNCT
ftr-370	3308	13	solely	solely	ADV
ftr-370	3308	14	for	for	ADP
ftr-370	3308	15	purposes	purpose	NOUN
ftr-370	3308	16	of	of	ADP
ftr-370	3308	17	section	section	NOUN
ftr-370	3308	18	6694(a	6694(a	PROPN
ftr-370	3308	19	)	)	PUNCT
ftr-370	3308	20	,	,	PUNCT
ftr-370	3308	21	a	a	DET
ftr-370	3308	22	position	position	NOUN
ftr-370	3308	23	with	with	ADP
ftr-370	3308	24	respect	respect	NOUN
ftr-370	3308	25	to	to	ADP
ftr-370	3308	26	a	a	DET
ftr-370	3308	27	tax	tax	NOUN
ftr-370	3308	28	shelter	shelter	NOUN
ftr-370	3308	29	(	(	PUNCT
ftr-370	3308	30	as	as	SCONJ
ftr-370	3308	31	defined	define	VERB
ftr-370	3308	32	in	in	ADP
ftr-370	3308	33	section	section	NOUN
ftr-370	3308	34	6662(d)(2)(c)(ii	6662(d)(2)(c)(ii	NUM
ftr-370	3308	35	)	)	PUNCT
ftr-370	3308	36	)	)	PUNCT
ftr-370	3308	37	will	will	AUX
ftr-370	3308	38	not	not	PART
ftr-370	3308	39	be	be	AUX
ftr-370	3308	40	deemed	deem	VERB
ftr-370	3308	41	an	an	DET
ftr-370	3308	42	“	"	PUNCT
ftr-370	3308	43	unreasonable	unreasonable	ADJ
ftr-370	3308	44	position	position	NOUN
ftr-370	3308	45	”	"	PUNCT
ftr-370	3308	46	described	describe	VERB
ftr-370	3308	47	in	in	ADP
ftr-370	3308	48	section	section	NOUN
ftr-370	3308	49	6694	6694	NUM
ftr-370	3308	50	(	(	PUNCT
ftr-370	3308	51	a	a	NOUN
ftr-370	3308	52	)	)	PUNCT
ftr-370	3308	53	(	(	PUNCT
ftr-370	3308	54	2	2	NUM
ftr-370	3308	55	)	)	PUNCT
ftr-370	3308	56	(	(	PUNCT
ftr-370	3308	57	a	a	X
ftr-370	3308	58	)	)	PUNCT
ftr-370	3308	59	through	through	ADP
ftr-370	3308	60	(	(	PUNCT
ftr-370	3308	61	c	c	X
ftr-370	3308	62	)	)	PUNCT
ftr-370	3308	63	if	if	SCONJ
ftr-370	3308	64	there	there	PRON
ftr-370	3308	65	is	be	VERB
ftr-370	3308	66	substantial	substantial	ADJ
ftr-370	3308	67	authority	authority	NOUN
ftr-370	3308	68	for	for	ADP
ftr-370	3308	69	the	the	DET
ftr-370	3308	70	position	position	NOUN
ftr-370	3308	71	and	and	CCONJ
ftr-370	3308	72	the	the	DET
ftr-370	3308	73	tax	tax	NOUN
ftr-370	3308	74	return	return	NOUN
ftr-370	3308	75	preparer	preparer	NOUN
ftr-370	3308	76	advises	advise	VERB
ftr-370	3308	77	the	the	DET
ftr-370	3308	78	taxpayer	taxpayer	NOUN
ftr-370	3308	79	of	of	ADP
ftr-370	3308	80	the	the	DET
ftr-370	3308	81	penalty	penalty	NOUN
ftr-370	3308	82	standards	standard	NOUN
ftr-370	3308	83	applicable	applicable	ADJ
ftr-370	3308	84	to	to	ADP
ftr-370	3308	85	the	the	DET
ftr-370	3308	86	taxpayer	taxpayer	NOUN
ftr-370	3308	87	in	in	ADP
ftr-370	3308	88	the	the	DET
ftr-370	3308	89	event	event	NOUN
ftr-370	3308	90	that	that	SCONJ
ftr-370	3308	91	the	the	DET
ftr-370	3308	92	transaction	transaction	NOUN
ftr-370	3308	93	is	be	AUX
ftr-370	3308	94	deemed	deem	VERB
ftr-370	3308	95	to	to	PART
ftr-370	3308	96	have	have	VERB
ftr-370	3308	97	a	a	DET
ftr-370	3308	98	significant	significant	ADJ
ftr-370	3308	99	purpose	purpose	NOUN
ftr-370	3308	100	of	of	ADP
ftr-370	3308	101	federal	federal	ADJ
ftr-370	3308	102	tax	tax	NOUN
ftr-370	3308	103	avoidance	avoidance	NOUN
ftr-370	3308	104	or	or	CCONJ
ftr-370	3308	105	evasion	evasion	NOUN
ftr-370	3308	106	.	.	PUNCT
ftr-370	3309	1	this	this	DET
ftr-370	3309	2	advice	advice	NOUN
ftr-370	3309	3	to	to	ADP
ftr-370	3309	4	the	the	DET
ftr-370	3309	5	taxpayer	taxpayer	NOUN
ftr-370	3309	6	must	must	AUX
ftr-370	3309	7	explain	explain	VERB
ftr-370	3309	8	that	that	SCONJ
ftr-370	3309	9	,	,	PUNCT
ftr-370	3309	10	if	if	SCONJ
ftr-370	3309	11	the	the	DET
ftr-370	3309	12	position	position	NOUN
ftr-370	3309	13	has	have	VERB
ftr-370	3309	14	a	a	DET
ftr-370	3309	15	significant	significant	ADJ
ftr-370	3309	16	purpose	purpose	NOUN
ftr-370	3309	17	of	of	ADP
ftr-370	3309	18	tax	tax	NOUN
ftr-370	3309	19	avoidance	avoidance	NOUN
ftr-370	3309	20	or	or	CCONJ
ftr-370	3309	21	evasion	evasion	NOUN
ftr-370	3309	22	,	,	PUNCT
ftr-370	3309	23	then	then	ADV
ftr-370	3309	24	there	there	PRON
ftr-370	3309	25	needs	need	VERB
ftr-370	3309	26	to	to	PART
ftr-370	3309	27	be	be	AUX
ftr-370	3309	28	at	at	ADP
ftr-370	3309	29	a	a	DET
ftr-370	3309	30	minimum	minimum	ADJ
ftr-370	3309	31	substantial	substantial	ADJ
ftr-370	3309	32	authority	authority	NOUN
ftr-370	3309	33	for	for	ADP
ftr-370	3309	34	the	the	DET
ftr-370	3309	35	position	position	NOUN
ftr-370	3309	36	,	,	PUNCT
ftr-370	3309	37	the	the	DET
ftr-370	3309	38	taxpayer	taxpayer	NOUN
ftr-370	3309	39	must	must	AUX
ftr-370	3309	40	possess	possess	VERB
ftr-370	3309	41	a	a	DET
ftr-370	3309	42	reasonable	reasonable	ADJ
ftr-370	3309	43	belief	belief	NOUN
ftr-370	3309	44	that	that	SCONJ
ftr-370	3309	45	the	the	DET
ftr-370	3309	46	tax	tax	NOUN
ftr-370	3309	47	treatment	treatment	NOUN
ftr-370	3309	48	was	be	AUX
ftr-370	3309	49	more	more	ADV
ftr-370	3309	50	likely	likely	ADJ
ftr-370	3309	51	than	than	ADP
ftr-370	3309	52	not	not	PART
ftr-370	3309	53	the	the	DET
ftr-370	3309	54	proper	proper	ADJ
ftr-370	3309	55	treatment	treatment	NOUN
ftr-370	3309	56	in	in	ADP
ftr-370	3309	57	order	order	NOUN
ftr-370	3309	58	to	to	PART
ftr-370	3309	59	avoid	avoid	VERB
ftr-370	3309	60	a	a	DET
ftr-370	3309	61	penalty	penalty	NOUN
ftr-370	3309	62	under	under	ADP
ftr-370	3309	63	section	section	NOUN
ftr-370	3309	64	6662(d	6662(d	NUM
ftr-370	3309	65	)	)	PUNCT
ftr-370	3309	66	as	as	ADP
ftr-370	3309	67	applicable	applicable	ADJ
ftr-370	3309	68	,	,	PUNCT
ftr-370	3309	69	and	and	CCONJ
ftr-370	3309	70	disclosure	disclosure	NOUN
ftr-370	3309	71	in	in	ADP
ftr-370	3309	72	accordance	accordance	NOUN
ftr-370	3309	73	with	with	ADP
ftr-370	3309	74	§	§	PROPN
ftr-370	3309	75	1.66624(f	1.66624(f	NUM
ftr-370	3309	76	)	)	PUNCT
ftr-370	3309	77	will	will	AUX
ftr-370	3309	78	not	not	PART
ftr-370	3309	79	protect	protect	VERB
ftr-370	3309	80	the	the	DET
ftr-370	3309	81	taxpayer	taxpayer	NOUN
ftr-370	3309	82	from	from	ADP
ftr-370	3309	83	assessment	assessment	NOUN
ftr-370	3309	84	of	of	ADP
ftr-370	3309	85	an	an	DET
ftr-370	3309	86	accuracy	accuracy	NOUN
ftr-370	3309	87	-	-	PUNCT
ftr-370	3309	88	related	relate	VERB
ftr-370	3309	89	penalty	penalty	NOUN
ftr-370	3309	90	if	if	SCONJ
ftr-370	3309	91	section	section	NOUN
ftr-370	3309	92	6662(d)(2)(c	6662(d)(2)(c	NUM
ftr-370	3309	93	)	)	PUNCT
ftr-370	3309	94	applies	apply	VERB
ftr-370	3309	95	to	to	ADP
ftr-370	3309	96	the	the	DET
ftr-370	3309	97	position	position	NOUN
ftr-370	3309	98	.	.	PUNCT
ftr-370	3310	1	the	the	DET
ftr-370	3310	2	tax	tax	NOUN
ftr-370	3310	3	return	return	NOUN
ftr-370	3310	4	preparer	preparer	NOUN
ftr-370	3310	5	must	must	AUX
ftr-370	3310	6	contemporaneously	contemporaneously	ADV
ftr-370	3310	7	document	document	VERB
ftr-370	3310	8	the	the	DET
ftr-370	3310	9	advice	advice	NOUN
ftr-370	3310	10	in	in	ADP
ftr-370	3310	11	the	the	DET
ftr-370	3310	12	tax	tax	NOUN
ftr-370	3310	13	return	return	NOUN
ftr-370	3310	14	preparer	preparer	NOUN
ftr-370	3310	15	’s	’s	PART
ftr-370	3310	16	files	file	NOUN
ftr-370	3310	17	.	.	PUNCT
ftr-370	3311	1	426	426	NUM
ftr-370	3311	2	florida	florida	PROPN
ftr-370	3311	3	tax	tax	PROPN
ftr-370	3311	4	review	review	NOUN
ftr-370	3311	5	[	[	X
ftr-370	3311	6	vol	vol	NOUN
ftr-370	3311	7	.	.	PUNCT
ftr-370	3312	1	9	9	NUM
ftr-370	3312	2	:	:	SYM
ftr-370	3312	3	si	si	X
ftr-370	3312	4	if	if	SCONJ
ftr-370	3312	5	a	a	DET
ftr-370	3312	6	nonsigning	nonsigne	VERB
ftr-370	3312	7	tax	tax	NOUN
ftr-370	3312	8	return	return	NOUN
ftr-370	3312	9	preparer	preparer	NOUN
ftr-370	3312	10	provides	provide	VERB
ftr-370	3312	11	advice	advice	NOUN
ftr-370	3312	12	to	to	ADP
ftr-370	3312	13	another	another	DET
ftr-370	3312	14	tax	tax	NOUN
ftr-370	3312	15	return	return	NOUN
ftr-370	3312	16	preparer	preparer	NOUN
ftr-370	3312	17	regarding	regard	VERB
ftr-370	3312	18	a	a	DET
ftr-370	3312	19	position	position	NOUN
ftr-370	3312	20	with	with	ADP
ftr-370	3312	21	respect	respect	NOUN
ftr-370	3312	22	to	to	ADP
ftr-370	3312	23	a	a	DET
ftr-370	3312	24	tax	tax	NOUN
ftr-370	3312	25	shelter	shelter	NOUN
ftr-370	3312	26	(	(	PUNCT
ftr-370	3312	27	as	as	SCONJ
ftr-370	3312	28	defined	define	VERB
ftr-370	3312	29	in	in	ADP
ftr-370	3312	30	section	section	NOUN
ftr-370	3312	31	6662	6662	NUM
ftr-370	3312	32	(	(	PUNCT
ftr-370	3312	33	d	d	X
ftr-370	3312	34	)	)	PUNCT
ftr-370	3312	35	(	(	PUNCT
ftr-370	3312	36	2	2	NUM
ftr-370	3312	37	)	)	PUNCT
ftr-370	3312	38	(	(	PUNCT
ftr-370	3312	39	c	c	X
ftr-370	3312	40	)	)	PUNCT
ftr-370	3312	41	(	(	PUNCT
ftr-370	3312	42	ii	ii	NOUN
ftr-370	3312	43	)	)	PUNCT
ftr-370	3312	44	)	)	PUNCT
ftr-370	3312	45	,	,	PUNCT
ftr-370	3312	46	the	the	DET
ftr-370	3312	47	position	position	NOUN
ftr-370	3312	48	will	will	AUX
ftr-370	3312	49	not	not	PART
ftr-370	3312	50	be	be	AUX
ftr-370	3312	51	deemed	deem	VERB
ftr-370	3312	52	an	an	DET
ftr-370	3312	53	“	"	PUNCT
ftr-370	3312	54	unreasonable	unreasonable	ADJ
ftr-370	3312	55	position	position	NOUN
ftr-370	3312	56	”	"	PUNCT
ftr-370	3312	57	described	describe	VERB
ftr-370	3312	58	in	in	ADP
ftr-370	3312	59	section	section	NOUN
ftr-370	3312	60	6694	6694	NUM
ftr-370	3312	61	(	(	PUNCT
ftr-370	3312	62	a	a	NOUN
ftr-370	3312	63	)	)	PUNCT
ftr-370	3312	64	(	(	PUNCT
ftr-370	3312	65	2	2	NUM
ftr-370	3312	66	)	)	PUNCT
ftr-370	3312	67	(	(	PUNCT
ftr-370	3312	68	a	a	X
ftr-370	3312	69	)	)	PUNCT
ftr-370	3312	70	through	through	ADP
ftr-370	3312	71	(	(	PUNCT
ftr-370	3312	72	c	c	X
ftr-370	3312	73	)	)	PUNCT
ftr-370	3312	74	if	if	SCONJ
ftr-370	3312	75	there	there	PRON
ftr-370	3312	76	is	be	VERB
ftr-370	3312	77	substantial	substantial	ADJ
ftr-370	3312	78	authority	authority	NOUN
ftr-370	3312	79	for	for	ADP
ftr-370	3312	80	the	the	DET
ftr-370	3312	81	position	position	NOUN
ftr-370	3312	82	and	and	CCONJ
ftr-370	3312	83	the	the	DET
ftr-370	3312	84	nonsigning	nonsigne	VERB
ftr-370	3312	85	tax	tax	NOUN
ftr-370	3312	86	return	return	NOUN
ftr-370	3312	87	preparer	preparer	NOUN
ftr-370	3312	88	provides	provide	VERB
ftr-370	3312	89	a	a	DET
ftr-370	3312	90	statement	statement	NOUN
ftr-370	3312	91	to	to	ADP
ftr-370	3312	92	the	the	DET
ftr-370	3312	93	other	other	ADJ
ftr-370	3312	94	tax	tax	NOUN
ftr-370	3312	95	return	return	NOUN
ftr-370	3312	96	preparer	preparer	NOUN
ftr-370	3312	97	about	about	ADP
ftr-370	3312	98	the	the	DET
ftr-370	3312	99	penalty	penalty	NOUN
ftr-370	3312	100	standards	standard	NOUN
ftr-370	3312	101	applicable	applicable	ADJ
ftr-370	3312	102	to	to	ADP
ftr-370	3312	103	the	the	DET
ftr-370	3312	104	tax	tax	NOUN
ftr-370	3312	105	return	return	NOUN
ftr-370	3312	106	preparer	preparer	NOUN
ftr-370	3312	107	under	under	ADP
ftr-370	3312	108	section	section	NOUN
ftr-370	3312	109	6694	6694	NUM
ftr-370	3312	110	.	.	PUNCT
ftr-370	3313	1	contemporaneously	contemporaneously	ADV
ftr-370	3313	2	prepared	prepare	VERB
ftr-370	3313	3	documentation	documentation	NOUN
ftr-370	3313	4	in	in	ADP
ftr-370	3313	5	the	the	DET
ftr-370	3313	6	nonsigning	nonsigne	VERB
ftr-370	3313	7	tax	tax	NOUN
ftr-370	3313	8	return	return	NOUN
ftr-370	3313	9	preparer	preparer	NOUN
ftr-370	3313	10	’s	’s	PART
ftr-370	3313	11	files	file	NOUN
ftr-370	3313	12	is	be	AUX
ftr-370	3313	13	sufficient	sufficient	ADJ
ftr-370	3313	14	to	to	PART
ftr-370	3313	15	establish	establish	VERB
ftr-370	3313	16	that	that	SCONJ
ftr-370	3313	17	the	the	DET
ftr-370	3313	18	statement	statement	NOUN
ftr-370	3313	19	was	be	AUX
ftr-370	3313	20	given	give	VERB
ftr-370	3313	21	to	to	ADP
ftr-370	3313	22	the	the	DET
ftr-370	3313	23	other	other	ADJ
ftr-370	3313	24	tax	tax	NOUN
ftr-370	3313	25	return	return	NOUN
ftr-370	3313	26	preparer	preparer	NOUN
ftr-370	3313	27	.	.	PUNCT
ftr-370	3314	1	if	if	SCONJ
ftr-370	3314	2	a	a	DET
ftr-370	3314	3	nonsigning	nonsigne	VERB
ftr-370	3314	4	tax	tax	NOUN
ftr-370	3314	5	return	return	NOUN
ftr-370	3314	6	preparer	preparer	NOUN
ftr-370	3314	7	and	and	CCONJ
ftr-370	3314	8	other	other	ADJ
ftr-370	3314	9	tax	tax	NOUN
ftr-370	3314	10	return	return	NOUN
ftr-370	3314	11	preparer	preparer	NOUN
ftr-370	3314	12	are	be	AUX
ftr-370	3314	13	employed	employ	VERB
ftr-370	3314	14	by	by	ADP
ftr-370	3314	15	the	the	DET
ftr-370	3314	16	same	same	ADJ
ftr-370	3314	17	firm	firm	NOUN
ftr-370	3314	18	,	,	PUNCT
ftr-370	3314	19	then	then	ADV
ftr-370	3314	20	contemporaneous	contemporaneous	ADJ
ftr-370	3314	21	documentation	documentation	NOUN
ftr-370	3314	22	of	of	ADP
ftr-370	3314	23	advice	advice	NOUN
ftr-370	3314	24	provided	provide	VERB
ftr-370	3314	25	by	by	ADP
ftr-370	3314	26	any	any	DET
ftr-370	3314	27	tax	tax	NOUN
ftr-370	3314	28	return	return	NOUN
ftr-370	3314	29	preparer	preparer	NOUN
ftr-370	3314	30	in	in	ADP
ftr-370	3314	31	that	that	DET
ftr-370	3314	32	firm	firm	NOUN
ftr-370	3314	33	to	to	ADP
ftr-370	3314	34	the	the	DET
ftr-370	3314	35	taxpayer	taxpayer	NOUN
ftr-370	3314	36	regarding	regard	VERB
ftr-370	3314	37	applicable	applicable	ADJ
ftr-370	3314	38	penalty	penalty	NOUN
ftr-370	3314	39	standards	standard	NOUN
ftr-370	3314	40	,	,	PUNCT
ftr-370	3314	41	as	as	SCONJ
ftr-370	3314	42	described	describe	VERB
ftr-370	3314	43	in	in	ADP
ftr-370	3314	44	the	the	DET
ftr-370	3314	45	immediately	immediately	ADV
ftr-370	3314	46	preceding	precede	VERB
ftr-370	3314	47	paragraph	paragraph	NOUN
ftr-370	3314	48	,	,	PUNCT
ftr-370	3314	49	is	be	AUX
ftr-370	3314	50	also	also	ADV
ftr-370	3314	51	sufficient	sufficient	ADJ
ftr-370	3314	52	to	to	PART
ftr-370	3314	53	establish	establish	VERB
ftr-370	3314	54	that	that	SCONJ
ftr-370	3314	55	the	the	DET
ftr-370	3314	56	statement	statement	NOUN
ftr-370	3314	57	was	be	AUX
ftr-370	3314	58	given	give	VERB
ftr-370	3314	59	by	by	ADP
ftr-370	3314	60	a	a	DET
ftr-370	3314	61	nonsigning	nonsigne	VERB
ftr-370	3314	62	tax	tax	NOUN
ftr-370	3314	63	return	return	NOUN
ftr-370	3314	64	preparer	preparer	NOUN
ftr-370	3314	65	to	to	ADP
ftr-370	3314	66	the	the	DET
ftr-370	3314	67	other	other	ADJ
ftr-370	3314	68	tax	tax	NOUN
ftr-370	3314	69	return	return	NOUN
ftr-370	3314	70	preparers	preparer	NOUN
ftr-370	3314	71	within	within	ADP
ftr-370	3314	72	the	the	DET
ftr-370	3314	73	firm	firm	NOUN
ftr-370	3314	74	.	.	PUNCT
ftr-370	3315	1	the	the	DET
ftr-370	3315	2	above	above	ADJ
ftr-370	3315	3	interim	interim	ADJ
ftr-370	3315	4	penalty	penalty	NOUN
ftr-370	3315	5	compliance	compliance	NOUN
ftr-370	3315	6	rules	rule	NOUN
ftr-370	3315	7	do	do	AUX
ftr-370	3315	8	not	not	PART
ftr-370	3315	9	apply	apply	VERB
ftr-370	3315	10	to	to	ADP
ftr-370	3315	11	a	a	DET
ftr-370	3315	12	position	position	NOUN
ftr-370	3315	13	described	describe	VERB
ftr-370	3315	14	in	in	ADP
ftr-370	3315	15	section	section	NOUN
ftr-370	3315	16	6662a	6662a	PROPN
ftr-370	3315	17	(	(	PUNCT
ftr-370	3315	18	a	a	DET
ftr-370	3315	19	reportable	reportable	ADJ
ftr-370	3315	20	transaction	transaction	NOUN
ftr-370	3315	21	with	with	ADP
ftr-370	3315	22	a	a	DET
ftr-370	3315	23	significant	significant	ADJ
ftr-370	3315	24	purpose	purpose	NOUN
ftr-370	3315	25	of	of	ADP
ftr-370	3315	26	federal	federal	ADJ
ftr-370	3315	27	tax	tax	NOUN
ftr-370	3315	28	avoidance	avoidance	NOUN
ftr-370	3315	29	or	or	CCONJ
ftr-370	3315	30	evasion	evasion	NOUN
ftr-370	3315	31	or	or	CCONJ
ftr-370	3315	32	a	a	DET
ftr-370	3315	33	listed	list	VERB
ftr-370	3315	34	transaction	transaction	NOUN
ftr-370	3315	35	)	)	PUNCT
ftr-370	3315	36	.	.	PUNCT
ftr-370	3316	1	•	•	NOUN
ftr-370	3316	2	the	the	DET
ftr-370	3316	3	effective	effective	ADJ
ftr-370	3316	4	dates	date	NOUN
ftr-370	3316	5	of	of	ADP
ftr-370	3316	6	this	this	DET
ftr-370	3316	7	notice	notice	NOUN
ftr-370	3316	8	are	be	AUX
ftr-370	3316	9	as	as	SCONJ
ftr-370	3316	10	follows	follow	VERB
ftr-370	3316	11	.	.	PUNCT
ftr-370	3317	1	for	for	ADP
ftr-370	3317	2	positions	position	NOUN
ftr-370	3317	3	other	other	ADJ
ftr-370	3317	4	than	than	ADP
ftr-370	3317	5	tax	tax	NOUN
ftr-370	3317	6	shelters	shelter	NOUN
ftr-370	3317	7	and	and	CCONJ
ftr-370	3317	8	reportable	reportable	ADJ
ftr-370	3317	9	transaction	transaction	NOUN
ftr-370	3317	10	positions	position	NOUN
ftr-370	3317	11	,	,	PUNCT
ftr-370	3317	12	this	this	DET
ftr-370	3317	13	notice	notice	NOUN
ftr-370	3317	14	is	be	AUX
ftr-370	3317	15	effective	effective	ADJ
ftr-370	3317	16	for	for	ADP
ftr-370	3317	17	all	all	DET
ftr-370	3317	18	advice	advice	NOUN
ftr-370	3317	19	rendered	render	VERB
ftr-370	3317	20	or	or	CCONJ
ftr-370	3317	21	returns	return	NOUN
ftr-370	3317	22	,	,	PUNCT
ftr-370	3317	23	amended	amend	VERB
ftr-370	3317	24	returns	return	NOUN
ftr-370	3317	25	,	,	PUNCT
ftr-370	3317	26	and	and	CCONJ
ftr-370	3317	27	claims	claim	NOUN
ftr-370	3317	28	for	for	ADP
ftr-370	3317	29	refund	refund	NOUN
ftr-370	3317	30	prepared	prepare	VERB
ftr-370	3317	31	after	after	ADP
ftr-370	3317	32	may	may	PROPN
ftr-370	3317	33	25	25	NUM
ftr-370	3317	34	,	,	PUNCT
ftr-370	3317	35	2007	2007	NUM
ftr-370	3317	36	.	.	PUNCT
ftr-370	3318	1	the	the	DET
ftr-370	3318	2	interim	interim	ADJ
ftr-370	3318	3	guidance	guidance	NOUN
ftr-370	3318	4	in	in	ADP
ftr-370	3318	5	this	this	DET
ftr-370	3318	6	notice	notice	NOUN
ftr-370	3318	7	for	for	ADP
ftr-370	3318	8	tax	tax	NOUN
ftr-370	3318	9	shelters	shelter	NOUN
ftr-370	3318	10	(	(	PUNCT
ftr-370	3318	11	within	within	ADP
ftr-370	3318	12	the	the	DET
ftr-370	3318	13	meaning	meaning	NOUN
ftr-370	3318	14	of	of	ADP
ftr-370	3318	15	section	section	NOUN
ftr-370	3318	16	6662(d)(2)(c)(ii	6662(d)(2)(c)(ii	NUM
ftr-370	3318	17	)	)	PUNCT
ftr-370	3318	18	)	)	PUNCT
ftr-370	3318	19	and	and	CCONJ
ftr-370	3318	20	reportable	reportable	ADJ
ftr-370	3318	21	transactions	transaction	NOUN
ftr-370	3318	22	to	to	PART
ftr-370	3318	23	which	which	PRON
ftr-370	3318	24	section	section	NOUN
ftr-370	3318	25	6662a	6662a	PROPN
ftr-370	3318	26	applies	apply	VERB
ftr-370	3318	27	is	be	AUX
ftr-370	3318	28	effective	effective	ADJ
ftr-370	3318	29	for	for	ADP
ftr-370	3318	30	tax	tax	NOUN
ftr-370	3318	31	shelter	shelter	NOUN
ftr-370	3318	32	and	and	CCONJ
ftr-370	3318	33	reportable	reportable	ADJ
ftr-370	3318	34	transaction	transaction	NOUN
ftr-370	3318	35	positions	position	NOUN
ftr-370	3318	36	on	on	ADP
ftr-370	3318	37	tax	tax	NOUN
ftr-370	3318	38	returns	return	NOUN
ftr-370	3318	39	for	for	ADP
ftr-370	3318	40	taxable	taxable	ADJ
ftr-370	3318	41	years	year	NOUN
ftr-370	3318	42	ending	end	VERB
ftr-370	3318	43	after	after	ADP
ftr-370	3318	44	the	the	DET
ftr-370	3318	45	2008	2008	NUM
ftr-370	3318	46	act	act	PROPN
ftr-370	3318	47	’s	’s	PART
ftr-370	3318	48	date	date	NOUN
ftr-370	3318	49	of	of	ADP
ftr-370	3318	50	enactment	enactment	NOUN
ftr-370	3318	51	,	,	PUNCT
ftr-370	3318	52	october	october	PROPN
ftr-370	3318	53	3	3	NUM
ftr-370	3318	54	,	,	PUNCT
ftr-370	3318	55	2008	2008	NUM
ftr-370	3318	56	.	.	PUNCT
ftr-370	3319	1	g.	g.	NOUN
ftr-370	3319	2	despite	despite	SCONJ
ftr-370	3319	3	the	the	DET
ftr-370	3319	4	amended	amend	VERB
ftr-370	3319	5	statute	statute	NOUN
ftr-370	3319	6	,	,	PUNCT
ftr-370	3319	7	irs	irs	PROPN
ftr-370	3319	8	and	and	CCONJ
ftr-370	3319	9	treasury	treasury	PROPN
ftr-370	3319	10	still	still	ADV
ftr-370	3319	11	release	release	VERB
ftr-370	3319	12	final	final	ADJ
ftr-370	3319	13	tax	tax	NOUN
ftr-370	3319	14	return	return	NOUN
ftr-370	3319	15	preparer	preparer	NOUN
ftr-370	3319	16	penalty	penalty	NOUN
ftr-370	3319	17	regulations	regulation	NOUN
ftr-370	3319	18	.	.	PUNCT
ftr-370	3320	1	t.d	t.d	PROPN
ftr-370	3320	2	.	.	NOUN
ftr-370	3320	3	9436	9436	NUM
ftr-370	3320	4	,	,	PUNCT
ftr-370	3320	5	tax	tax	NOUN
ftr-370	3320	6	return	return	NOUN
ftr-370	3320	7	preparer	preparer	NOUN
ftr-370	3320	8	penalties	penalty	NOUN
ftr-370	3320	9	under	under	ADP
ftr-370	3320	10	sections	section	NOUN
ftr-370	3320	11	6694	6694	NUM
ftr-370	3320	12	and	and	CCONJ
ftr-370	3320	13	6695	6695	NUM
ftr-370	3320	14	,	,	PUNCT
ftr-370	3320	15	73	73	NUM
ftr-370	3320	16	f.r	f.r	NOUN
ftr-370	3320	17	.	.	PROPN
ftr-370	3320	18	78430	78430	NUM
ftr-370	3320	19	(	(	PUNCT
ftr-370	3320	20	12/22/08	12/22/08	NUM
ftr-370	3320	21	)	)	PUNCT
ftr-370	3320	22	.	.	PUNCT
ftr-370	3321	1	the	the	DET
ftr-370	3321	2	proposed	propose	VERB
ftr-370	3321	3	regulations	regulation	NOUN
ftr-370	3321	4	were	be	AUX
ftr-370	3321	5	largely	largely	ADV
ftr-370	3321	6	left	leave	VERB
ftr-370	3321	7	intact	intact	ADJ
ftr-370	3321	8	,	,	PUNCT
ftr-370	3321	9	with	with	ADP
ftr-370	3321	10	provisions	provision	NOUN
ftr-370	3321	11	reserved	reserve	VERB
ftr-370	3321	12	for	for	ADP
ftr-370	3321	13	the	the	DET
ftr-370	3321	14	changes	change	NOUN
ftr-370	3321	15	made	make	VERB
ftr-370	3321	16	in	in	ADP
ftr-370	3321	17	2008	2008	NUM
ftr-370	3321	18	,	,	PUNCT
ftr-370	3321	19	i.e.	i.e.	X
ftr-370	3321	20	,	,	PUNCT
ftr-370	3321	21	the	the	DET
ftr-370	3321	22	reduction	reduction	NOUN
ftr-370	3321	23	of	of	ADP
ftr-370	3321	24	the	the	DET
ftr-370	3321	25	standard	standard	NOUN
ftr-370	3321	26	for	for	ADP
ftr-370	3321	27	undisclosed	undisclosed	ADJ
ftr-370	3321	28	positions	position	NOUN
ftr-370	3321	29	to	to	ADP
ftr-370	3321	30	one	one	NUM
ftr-370	3321	31	of	of	ADP
ftr-370	3321	32	“	"	PUNCT
ftr-370	3321	33	substantial	substantial	ADJ
ftr-370	3321	34	authority	authority	NOUN
ftr-370	3321	35	.	.	PUNCT
ftr-370	3321	36	”	"	PUNCT
ftr-370	3322	1	2009	2009	NUM
ftr-370	3322	2	]	]	PUNCT
ftr-370	3322	3	recent	recent	ADJ
ftr-370	3322	4	developments	development	NOUN
ftr-370	3322	5	in	in	ADP
ftr-370	3322	6	federal	federal	ADJ
ftr-370	3322	7	income	income	NOUN
ftr-370	3322	8	taxation	taxation	NOUN
ftr-370	3322	9	427	427	NUM
ftr-370	3322	10	•	•	NOUN
ftr-370	3322	11	preparer	preparer	NOUN
ftr-370	3322	12	per	per	ADP
ftr-370	3322	13	position	position	NOUN
ftr-370	3322	14	.	.	PUNCT
ftr-370	3323	1	the	the	DET
ftr-370	3323	2	final	final	ADJ
ftr-370	3323	3	regulations	regulation	NOUN
ftr-370	3323	4	maintain	maintain	VERB
ftr-370	3323	5	a	a	DET
ftr-370	3323	6	framework	framework	NOUN
ftr-370	3323	7	defining	define	VERB
ftr-370	3323	8	“	"	PUNCT
ftr-370	3323	9	a	a	DET
ftr-370	3323	10	‘	'	PUNCT
ftr-370	3323	11	preparer	preparer	NOUN
ftr-370	3323	12	per	per	ADP
ftr-370	3323	13	position	position	NOUN
ftr-370	3323	14	within	within	ADP
ftr-370	3323	15	a	a	DET
ftr-370	3323	16	firm	firm	NOUN
ftr-370	3323	17	’	'	PUNCT
ftr-370	3323	18	”	"	PUNCT
ftr-370	3323	19	with	with	ADP
ftr-370	3323	20	a	a	DET
ftr-370	3323	21	presumption	presumption	NOUN
ftr-370	3323	22	that	that	SCONJ
ftr-370	3323	23	“	"	PUNCT
ftr-370	3323	24	the	the	DET
ftr-370	3323	25	nonsigning	nonsigne	VERB
ftr-370	3323	26	tax	tax	NOUN
ftr-370	3323	27	return	return	NOUN
ftr-370	3323	28	preparer	preparer	NOUN
ftr-370	3323	29	within	within	ADP
ftr-370	3323	30	the	the	DET
ftr-370	3323	31	firm	firm	NOUN
ftr-370	3323	32	with	with	ADP
ftr-370	3323	33	overall	overall	ADJ
ftr-370	3323	34	supervisory	supervisory	ADJ
ftr-370	3323	35	responsibility	responsibility	NOUN
ftr-370	3323	36	for	for	ADP
ftr-370	3323	37	the	the	DET
ftr-370	3323	38	position(s	position(s	NOUN
ftr-370	3323	39	)	)	PUNCT
ftr-370	3323	40	giving	give	VERB
ftr-370	3323	41	rise	rise	NOUN
ftr-370	3323	42	to	to	ADP
ftr-370	3323	43	the	the	DET
ftr-370	3323	44	understatement	understatement	NOUN
ftr-370	3323	45	generally	generally	ADV
ftr-370	3323	46	will	will	AUX
ftr-370	3323	47	be	be	AUX
ftr-370	3323	48	considered	consider	VERB
ftr-370	3323	49	the	the	DET
ftr-370	3323	50	tax	tax	NOUN
ftr-370	3323	51	return	return	NOUN
ftr-370	3323	52	preparer	preparer	NOUN
ftr-370	3323	53	who	who	PRON
ftr-370	3323	54	is	be	AUX
ftr-370	3323	55	primarily	primarily	ADV
ftr-370	3323	56	responsible	responsible	ADJ
ftr-370	3323	57	for	for	ADP
ftr-370	3323	58	the	the	DET
ftr-370	3323	59	position	position	NOUN
ftr-370	3323	60	.	.	PUNCT
ftr-370	3323	61	”	"	PUNCT
ftr-370	3324	1	if	if	SCONJ
ftr-370	3324	2	the	the	DET
ftr-370	3324	3	information	information	NOUN
ftr-370	3324	4	presented	present	VERB
ftr-370	3324	5	“	"	PUNCT
ftr-370	3324	6	would	would	AUX
ftr-370	3324	7	support	support	VERB
ftr-370	3324	8	a	a	DET
ftr-370	3324	9	finding	finding	NOUN
ftr-370	3324	10	that	that	SCONJ
ftr-370	3324	11	either	either	CCONJ
ftr-370	3324	12	the	the	DET
ftr-370	3324	13	signing	signing	NOUN
ftr-370	3324	14	tax	tax	NOUN
ftr-370	3324	15	return	return	NOUN
ftr-370	3324	16	preparer	preparer	NOUN
ftr-370	3324	17	or	or	CCONJ
ftr-370	3324	18	a	a	DET
ftr-370	3324	19	nonsigning	nonsigne	VERB
ftr-370	3324	20	tax	tax	NOUN
ftr-370	3324	21	return	return	NOUN
ftr-370	3324	22	preparer	preparer	NOUN
ftr-370	3324	23	within	within	ADP
ftr-370	3324	24	a	a	DET
ftr-370	3324	25	firm	firm	NOUN
ftr-370	3324	26	is	be	AUX
ftr-370	3324	27	primarily	primarily	ADV
ftr-370	3324	28	responsible	responsible	ADJ
ftr-370	3324	29	,	,	PUNCT
ftr-370	3324	30	”	"	PUNCT
ftr-370	3324	31	then	then	ADV
ftr-370	3324	32	the	the	DET
ftr-370	3324	33	irs	irs	PROPN
ftr-370	3324	34	may	may	AUX
ftr-370	3324	35	assess	assess	VERB
ftr-370	3324	36	the	the	DET
ftr-370	3324	37	penalty	penalty	NOUN
ftr-370	3324	38	against	against	ADP
ftr-370	3324	39	either	either	ADV
ftr-370	3324	40	,	,	PUNCT
ftr-370	3324	41	but	but	CCONJ
ftr-370	3324	42	not	not	PART
ftr-370	3324	43	against	against	ADP
ftr-370	3324	44	both	both	PRON
ftr-370	3324	45	.	.	PUNCT
ftr-370	3325	1	•	•	NUM
ftr-370	3325	2	may	may	AUX
ftr-370	3325	3	rely	rely	VERB
ftr-370	3325	4	on	on	ADP
ftr-370	3325	5	taxpayer	taxpayer	NOUN
ftr-370	3325	6	’s	’s	PART
ftr-370	3325	7	legal	legal	ADJ
ftr-370	3325	8	conclusions	conclusion	NOUN
ftr-370	3325	9	.	.	PUNCT
ftr-370	3326	1	the	the	DET
ftr-370	3326	2	rule	rule	NOUN
ftr-370	3326	3	that	that	SCONJ
ftr-370	3326	4	a	a	DET
ftr-370	3326	5	tax	tax	NOUN
ftr-370	3326	6	return	return	NOUN
ftr-370	3326	7	preparer	preparer	NOUN
ftr-370	3326	8	may	may	AUX
ftr-370	3326	9	not	not	PART
ftr-370	3326	10	rely	rely	VERB
ftr-370	3326	11	on	on	ADP
ftr-370	3326	12	legal	legal	ADJ
ftr-370	3326	13	conclusions	conclusion	NOUN
ftr-370	3326	14	regarding	regard	VERB
ftr-370	3326	15	federal	federal	ADJ
ftr-370	3326	16	tax	tax	NOUN
ftr-370	3326	17	issues	issue	NOUN
ftr-370	3326	18	furnished	furnish	VERB
ftr-370	3326	19	by	by	ADP
ftr-370	3326	20	taxpayers	taxpayer	NOUN
ftr-370	3326	21	was	be	AUX
ftr-370	3326	22	removed	remove	VERB
ftr-370	3326	23	from	from	ADP
ftr-370	3326	24	the	the	DET
ftr-370	3326	25	final	final	ADJ
ftr-370	3326	26	regulations	regulation	NOUN
ftr-370	3326	27	with	with	ADP
ftr-370	3326	28	the	the	DET
ftr-370	3326	29	caveat	caveat	NOUN
ftr-370	3326	30	that	that	SCONJ
ftr-370	3326	31	tax	tax	NOUN
ftr-370	3326	32	return	return	NOUN
ftr-370	3326	33	preparers	preparer	NOUN
ftr-370	3326	34	nevertheless	nevertheless	ADV
ftr-370	3326	35	have	have	AUX
ftr-370	3326	36	to	to	PART
ftr-370	3326	37	meet	meet	VERB
ftr-370	3326	38	the	the	DET
ftr-370	3326	39	diligence	diligence	NOUN
ftr-370	3326	40	standards	standard	NOUN
ftr-370	3326	41	otherwise	otherwise	ADV
ftr-370	3326	42	imposed	impose	VERB
ftr-370	3326	43	.	.	PUNCT
ftr-370	3327	1	•	•	NUM
ftr-370	3327	2	estimates	estimate	NOUN
ftr-370	3327	3	.	.	PUNCT
ftr-370	3328	1	the	the	DET
ftr-370	3328	2	final	final	ADJ
ftr-370	3328	3	regulations	regulation	NOUN
ftr-370	3328	4	will	will	AUX
ftr-370	3328	5	not	not	PART
ftr-370	3328	6	include	include	VERB
ftr-370	3328	7	any	any	DET
ftr-370	3328	8	general	general	ADJ
ftr-370	3328	9	rule	rule	NOUN
ftr-370	3328	10	regarding	regard	VERB
ftr-370	3328	11	the	the	DET
ftr-370	3328	12	use	use	NOUN
ftr-370	3328	13	of	of	ADP
ftr-370	3328	14	estimates	estimate	NOUN
ftr-370	3328	15	.	.	PUNCT
ftr-370	3329	1	•	•	NUM
ftr-370	3329	2	opportunity	opportunity	NOUN
ftr-370	3329	3	for	for	ADP
ftr-370	3329	4	disclosure	disclosure	NOUN
ftr-370	3329	5	.	.	PUNCT
ftr-370	3330	1	nonsigning	nonsigne	VERB
ftr-370	3330	2	preparers	preparer	NOUN
ftr-370	3330	3	must	must	AUX
ftr-370	3330	4	advise	advise	VERB
ftr-370	3330	5	clients	client	NOUN
ftr-370	3330	6	of	of	ADP
ftr-370	3330	7	the	the	DET
ftr-370	3330	8	opportunity	opportunity	NOUN
ftr-370	3330	9	to	to	PART
ftr-370	3330	10	avoid	avoid	VERB
ftr-370	3330	11	penalties	penalty	NOUN
ftr-370	3330	12	for	for	ADP
ftr-370	3330	13	positions	position	NOUN
ftr-370	3330	14	for	for	ADP
ftr-370	3330	15	which	which	PRON
ftr-370	3330	16	there	there	PRON
ftr-370	3330	17	is	be	VERB
ftr-370	3330	18	a	a	DET
ftr-370	3330	19	reasonable	reasonable	ADJ
ftr-370	3330	20	basis	basis	NOUN
ftr-370	3330	21	but	but	CCONJ
ftr-370	3330	22	not	not	PART
ftr-370	3330	23	substantial	substantial	ADJ
ftr-370	3330	24	authority	authority	NOUN
ftr-370	3330	25	by	by	ADP
ftr-370	3330	26	making	make	VERB
ftr-370	3330	27	appropriate	appropriate	ADJ
ftr-370	3330	28	disclosure	disclosure	NOUN
ftr-370	3330	29	.	.	PUNCT
ftr-370	3331	1	•	•	NUM
ftr-370	3331	2	anti	anti	ADJ
ftr-370	3331	3	-	-	ADJ
ftr-370	3331	4	abuse	abuse	ADJ
ftr-370	3331	5	exception	exception	NOUN
ftr-370	3331	6	to	to	ADP
ftr-370	3331	7	5	5	NUM
ftr-370	3331	8	-	-	PUNCT
ftr-370	3331	9	percent	percent	NOUN
ftr-370	3331	10	rule	rule	NOUN
ftr-370	3331	11	.	.	PUNCT
ftr-370	3332	1	the	the	DET
ftr-370	3332	2	final	final	ADJ
ftr-370	3332	3	regulations	regulation	NOUN
ftr-370	3332	4	contain	contain	VERB
ftr-370	3332	5	an	an	DET
ftr-370	3332	6	anti	anti	ADJ
ftr-370	3332	7	-	-	ADJ
ftr-370	3332	8	abuse	abuse	ADJ
ftr-370	3332	9	rule	rule	NOUN
ftr-370	3332	10	which	which	PRON
ftr-370	3332	11	provides	provide	VERB
ftr-370	3332	12	that	that	SCONJ
ftr-370	3332	13	if	if	SCONJ
ftr-370	3332	14	a	a	DET
ftr-370	3332	15	tax	tax	NOUN
ftr-370	3332	16	professional	professional	NOUN
ftr-370	3332	17	is	be	AUX
ftr-370	3332	18	abusing	abuse	VERB
ftr-370	3332	19	the	the	DET
ftr-370	3332	20	5	5	NUM
ftr-370	3332	21	-	-	PUNCT
ftr-370	3332	22	percent	percent	NOUN
ftr-370	3332	23	rule	rule	NOUN
ftr-370	3332	24	to	to	PART
ftr-370	3332	25	avoid	avoid	VERB
ftr-370	3332	26	tax	tax	NOUN
ftr-370	3332	27	return	return	NOUN
ftr-370	3332	28	preparer	preparer	NOUN
ftr-370	3332	29	status	status	NOUN
ftr-370	3332	30	by	by	ADP
ftr-370	3332	31	deliberately	deliberately	ADV
ftr-370	3332	32	performing	perform	VERB
ftr-370	3332	33	all	all	DET
ftr-370	3332	34	the	the	DET
ftr-370	3332	35	return	return	NOUN
ftr-370	3332	36	preparation	preparation	NOUN
ftr-370	3332	37	work	work	NOUN
ftr-370	3332	38	before	before	SCONJ
ftr-370	3332	39	the	the	DET
ftr-370	3332	40	transaction	transaction	NOUN
ftr-370	3332	41	takes	take	VERB
ftr-370	3332	42	place	place	NOUN
ftr-370	3332	43	,	,	PUNCT
ftr-370	3332	44	then	then	ADV
ftr-370	3332	45	the	the	DET
ftr-370	3332	46	rule	rule	NOUN
ftr-370	3332	47	is	be	AUX
ftr-370	3332	48	inapplicable	inapplicable	ADJ
ftr-370	3332	49	.	.	PUNCT
ftr-370	3333	1	1	1	X
ftr-370	3333	2	.	.	X
ftr-370	3333	3	rev	rev	PROPN
ftr-370	3333	4	.	.	PROPN
ftr-370	3333	5	proc	proc	PROPN
ftr-370	3333	6	.	.	PUNCT
ftr-370	3334	1	2009	2009	NUM
ftr-370	3334	2	-	-	SYM
ftr-370	3334	3	11	11	NUM
ftr-370	3334	4	,	,	PUNCT
ftr-370	3334	5	2009	2009	NUM
ftr-370	3334	6	-	-	SYM
ftr-370	3334	7	3	3	NUM
ftr-370	3334	8	i.r.b	i.r.b	NOUN
ftr-370	3334	9	.	.	PUNCT
ftr-370	3335	1	313	313	NUM
ftr-370	3335	2	(	(	PUNCT
ftr-370	3335	3	12/15/08	12/15/08	PROPN
ftr-370	3335	4	)	)	PUNCT
ftr-370	3335	5	.	.	PUNCT
ftr-370	3336	1	this	this	DET
ftr-370	3336	2	revenue	revenue	NOUN
ftr-370	3336	3	procedure	procedure	NOUN
ftr-370	3336	4	identifies	identify	VERB
ftr-370	3336	5	the	the	DET
ftr-370	3336	6	returns	return	NOUN
ftr-370	3336	7	that	that	PRON
ftr-370	3336	8	are	be	AUX
ftr-370	3336	9	subject	subject	ADJ
ftr-370	3336	10	to	to	ADP
ftr-370	3336	11	the	the	DET
ftr-370	3336	12	§	§	ADJ
ftr-370	3336	13	6694(a	6694(a	NOUN
ftr-370	3336	14	)	)	PUNCT
ftr-370	3336	15	penalty	penalty	NOUN
ftr-370	3336	16	.	.	PUNCT
ftr-370	3337	1	it	it	PRON
ftr-370	3337	2	is	be	AUX
ftr-370	3337	3	effective	effective	ADJ
ftr-370	3337	4	1/1/09	1/1/09	NUM
ftr-370	3337	5	and	and	CCONJ
ftr-370	3337	6	renders	render	VERB
ftr-370	3337	7	obsolete	obsolete	ADJ
ftr-370	3337	8	notice	notice	NOUN
ftr-370	3337	9	2008	2008	NUM
ftr-370	3337	10	-	-	SYM
ftr-370	3337	11	12	12	NUM
ftr-370	3337	12	and	and	CCONJ
ftr-370	3337	13	notice	notice	VERB
ftr-370	3337	14	2008	2008	NUM
ftr-370	3337	15	-	-	SYM
ftr-370	3337	16	46	46	NUM
ftr-370	3337	17	and	and	CCONJ
ftr-370	3337	18	modifies	modifie	NOUN
ftr-370	3337	19	and	and	CCONJ
ftr-370	3337	20	supersedes	supersede	VERB
ftr-370	3337	21	the	the	DET
ftr-370	3337	22	list	list	NOUN
ftr-370	3337	23	of	of	ADP
ftr-370	3337	24	forms	form	NOUN
ftr-370	3337	25	in	in	ADP
ftr-370	3337	26	notice	notice	NOUN
ftr-370	3337	27	2008	2008	NUM
ftr-370	3337	28	-	-	SYM
ftr-370	3337	29	13	13	NUM
ftr-370	3337	30	.	.	NOUN
ftr-370	3338	1	2	2	NUM
ftr-370	3338	2	.	.	NUM
ftr-370	3338	3	increased	increase	VERB
ftr-370	3338	4	penalty	penalty	NOUN
ftr-370	3338	5	for	for	ADP
ftr-370	3338	6	failure	failure	NOUN
ftr-370	3338	7	to	to	PART
ftr-370	3338	8	file	file	VERB
ftr-370	3338	9	on	on	ADP
ftr-370	3338	10	time	time	NOUN
ftr-370	3338	11	.	.	PUNCT
ftr-370	3339	1	for	for	ADP
ftr-370	3339	2	returns	return	NOUN
ftr-370	3339	3	required	require	VERB
ftr-370	3339	4	to	to	PART
ftr-370	3339	5	be	be	AUX
ftr-370	3339	6	filed	file	VERB
ftr-370	3339	7	after	after	ADP
ftr-370	3339	8	december	december	PROPN
ftr-370	3339	9	31	31	NUM
ftr-370	3339	10	,	,	PUNCT
ftr-370	3339	11	2008	2008	NUM
ftr-370	3339	12	,	,	PUNCT
ftr-370	3339	13	the	the	DET
ftr-370	3339	14	heroes	hero	NOUN
ftr-370	3339	15	earnings	earning	NOUN
ftr-370	3339	16	assistance	assistance	NOUN
ftr-370	3339	17	and	and	CCONJ
ftr-370	3339	18	relief	relief	NOUN
ftr-370	3339	19	tax	tax	NOUN
ftr-370	3339	20	act	act	NOUN
ftr-370	3339	21	of	of	ADP
ftr-370	3339	22	2008	2008	NUM
ftr-370	3339	23	increases	increase	VERB
ftr-370	3339	24	the	the	DET
ftr-370	3339	25	minimum	minimum	ADJ
ftr-370	3339	26	penalty	penalty	NOUN
ftr-370	3339	27	failure	failure	NOUN
ftr-370	3339	28	to	to	PART
ftr-370	3339	29	file	file	VERB
ftr-370	3339	30	a	a	DET
ftr-370	3339	31	return	return	NOUN
ftr-370	3339	32	on	on	ADP
ftr-370	3339	33	time	time	NOUN
ftr-370	3339	34	to	to	ADP
ftr-370	3339	35	the	the	DET
ftr-370	3339	36	lesser	less	ADJ
ftr-370	3339	37	of	of	ADP
ftr-370	3339	38	$	$	SYM
ftr-370	3339	39	135	135	NUM
ftr-370	3339	40	or	or	CCONJ
ftr-370	3339	41	100	100	NUM
ftr-370	3339	42	percent	percent	NOUN
ftr-370	3339	43	of	of	ADP
ftr-370	3339	44	the	the	DET
ftr-370	3339	45	tax	tax	NOUN
ftr-370	3339	46	required	require	VERB
ftr-370	3339	47	to	to	PART
ftr-370	3339	48	be	be	AUX
ftr-370	3339	49	shown	show	VERB
ftr-370	3339	50	on	on	ADP
ftr-370	3339	51	the	the	DET
ftr-370	3339	52	return	return	NOUN
ftr-370	3339	53	.	.	PUNCT
ftr-370	3340	1	3	3	X
ftr-370	3340	2	.	.	X
ftr-370	3340	3	you	you	PRON
ftr-370	3340	4	do	do	VERB
ftr-370	3340	5	the	the	DET
ftr-370	3340	6	crime	crime	NOUN
ftr-370	3340	7	,	,	PUNCT
ftr-370	3340	8	you	you	PRON
ftr-370	3340	9	do	do	VERB
ftr-370	3340	10	time	time	NOUN
ftr-370	3340	11	!	!	PUNCT
ftr-370	3341	1	one	one	NUM
ftr-370	3341	2	year	year	NOUN
ftr-370	3341	3	in	in	ADP
ftr-370	3341	4	a	a	DET
ftr-370	3341	5	halfway	halfway	NOUN
ftr-370	3341	6	house	house	NOUN
ftr-370	3341	7	,	,	PUNCT
ftr-370	3341	8	five	five	NUM
ftr-370	3341	9	years	year	NOUN
ftr-370	3341	10	probation	probation	NOUN
ftr-370	3341	11	,	,	PUNCT
ftr-370	3341	12	and	and	CCONJ
ftr-370	3341	13	a	a	DET
ftr-370	3341	14	$	$	SYM
ftr-370	3341	15	10,000	10,000	NUM
ftr-370	3341	16	fine	fine	NOUN
ftr-370	3341	17	is	be	AUX
ftr-370	3341	18	too	too	ADV
ftr-370	3341	19	lenient	lenient	ADJ
ftr-370	3341	20	.	.	PUNCT
ftr-370	3342	1	united	united	PROPN
ftr-370	3342	2	states	states	PROPN
ftr-370	3342	3	v.	v.	PROPN
ftr-370	3342	4	taylor	taylor	PROPN
ftr-370	3342	5	,	,	PUNCT
ftr-370	3342	6	499	499	NUM
ftr-370	3342	7	f.3d	f.3d	NUM
ftr-370	3342	8	94	94	NUM
ftr-370	3342	9	(	(	PUNCT
ftr-370	3342	10	1st	1st	ADJ
ftr-370	3342	11	cir	cir	NOUN
ftr-370	3342	12	.	.	PUNCT
ftr-370	3343	1	8/17/07	8/17/07	NUM
ftr-370	3343	2	)	)	PUNCT
ftr-370	3343	3	.	.	PUNCT
ftr-370	3344	1	in	in	ADP
ftr-370	3344	2	an	an	DET
ftr-370	3344	3	opinion	opinion	NOUN
ftr-370	3344	4	by	by	ADP
ftr-370	3344	5	judge	judge	PROPN
ftr-370	3344	6	torruella	torruella	PROPN
ftr-370	3344	7	,	,	PUNCT
ftr-370	3344	8	the	the	DET
ftr-370	3344	9	first	first	ADJ
ftr-370	3344	10	circuit	circuit	NOUN
ftr-370	3344	11	vacated	vacate	VERB
ftr-370	3344	12	a	a	DET
ftr-370	3344	13	tax	tax	NOUN
ftr-370	3344	14	return	return	NOUN
ftr-370	3344	15	preparer	preparer	NOUN
ftr-370	3344	16	’s	’s	PART
ftr-370	3344	17	sentence	sentence	NOUN
ftr-370	3344	18	of	of	ADP
ftr-370	3344	19	one	one	NUM
ftr-370	3344	20	year	year	NOUN
ftr-370	3344	21	in	in	ADP
ftr-370	3344	22	a	a	DET
ftr-370	3344	23	half	half	ADJ
ftr-370	3344	24	-	-	PUNCT
ftr-370	3344	25	way	way	NOUN
ftr-370	3344	26	house	house	NOUN
ftr-370	3344	27	,	,	PUNCT
ftr-370	3344	28	five	five	NUM
ftr-370	3344	29	years	year	NOUN
ftr-370	3344	30	probation	probation	NOUN
ftr-370	3344	31	and	and	CCONJ
ftr-370	3344	32	a	a	DET
ftr-370	3344	33	$	$	SYM
ftr-370	3344	34	10,000	10,000	NUM
ftr-370	3344	35	fine	fine	NOUN
ftr-370	3344	36	as	as	ADP
ftr-370	3344	37	unreasonably	unreasonably	ADV
ftr-370	3344	38	lenient	lenient	ADJ
ftr-370	3344	39	,	,	PUNCT
ftr-370	3344	40	and	and	CCONJ
ftr-370	3344	41	remanded	remand	VERB
ftr-370	3344	42	the	the	DET
ftr-370	3344	43	case	case	NOUN
ftr-370	3344	44	for	for	ADP
ftr-370	3344	45	resentencing	resentence	VERB
ftr-370	3344	46	.	.	PUNCT
ftr-370	3345	1	the	the	DET
ftr-370	3345	2	tax	tax	NOUN
ftr-370	3345	3	return	return	NOUN
ftr-370	3345	4	preparer	preparer	NOUN
ftr-370	3345	5	,	,	PUNCT
ftr-370	3345	6	who	who	PRON
ftr-370	3345	7	428	428	NUM
ftr-370	3345	8	florida	florida	PROPN
ftr-370	3345	9	tax	tax	NOUN
ftr-370	3345	10	review	review	NOUN
ftr-370	3345	11	[	[	X
ftr-370	3345	12	vol	vol	NOUN
ftr-370	3345	13	.	.	PUNCT
ftr-370	3345	14	9	9	NUM
ftr-370	3345	15	:	:	SYM
ftr-370	3345	16	si	si	PROPN
ftr-370	3345	17	was	be	AUX
ftr-370	3345	18	a	a	DET
ftr-370	3345	19	full	full	ADJ
ftr-370	3345	20	time	time	NOUN
ftr-370	3345	21	school	school	NOUN
ftr-370	3345	22	teacher	teacher	NOUN
ftr-370	3345	23	and	and	CCONJ
ftr-370	3345	24	part	part	NOUN
ftr-370	3345	25	time	time	NOUN
ftr-370	3345	26	return	return	NOUN
ftr-370	3345	27	preparer	preparer	NOUN
ftr-370	3345	28	,	,	PUNCT
ftr-370	3345	29	was	be	AUX
ftr-370	3345	30	convicted	convict	VERB
ftr-370	3345	31	on	on	ADP
ftr-370	3345	32	sixteen	sixteen	NUM
ftr-370	3345	33	counts	count	NOUN
ftr-370	3345	34	of	of	ADP
ftr-370	3345	35	aiding	aid	VERB
ftr-370	3345	36	and	and	CCONJ
ftr-370	3345	37	abetting	abet	VERB
ftr-370	3345	38	the	the	DET
ftr-370	3345	39	filing	filing	NOUN
ftr-370	3345	40	of	of	ADP
ftr-370	3345	41	false	false	ADJ
ftr-370	3345	42	returns	return	NOUN
ftr-370	3345	43	,	,	PUNCT
ftr-370	3345	44	resulting	result	VERB
ftr-370	3345	45	from	from	ADP
ftr-370	3345	46	false	false	ADJ
ftr-370	3345	47	claims	claim	NOUN
ftr-370	3345	48	of	of	ADP
ftr-370	3345	49	charitable	charitable	ADJ
ftr-370	3345	50	contributions	contribution	NOUN
ftr-370	3345	51	in	in	ADP
ftr-370	3345	52	amounts	amount	NOUN
ftr-370	3345	53	ranging	range	VERB
ftr-370	3345	54	from	from	ADP
ftr-370	3345	55	$	$	SYM
ftr-370	3345	56	9,000	9,000	NUM
ftr-370	3345	57	to	to	PART
ftr-370	3345	58	$	$	SYM
ftr-370	3345	59	16,000	16,000	NUM
ftr-370	3345	60	,	,	PUNCT
ftr-370	3345	61	about	about	ADP
ftr-370	3345	62	which	which	PRON
ftr-370	3345	63	he	he	PRON
ftr-370	3345	64	advised	advise	VERB
ftr-370	3345	65	his	his	PRON
ftr-370	3345	66	clients	client	NOUN
ftr-370	3345	67	to	to	PART
ftr-370	3345	68	lie	lie	VERB
ftr-370	3345	69	to	to	ADP
ftr-370	3345	70	irs	irs	PROPN
ftr-370	3345	71	agents	agent	NOUN
ftr-370	3345	72	.	.	PUNCT
ftr-370	3346	1	the	the	DET
ftr-370	3346	2	court	court	NOUN
ftr-370	3346	3	noted	note	VERB
ftr-370	3346	4	,	,	PUNCT
ftr-370	3346	5	that	that	SCONJ
ftr-370	3346	6	the	the	DET
ftr-370	3346	7	“	"	PUNCT
ftr-370	3346	8	offense	offense	NOUN
ftr-370	3346	9	...	...	PUNCT
ftr-370	3346	10	is	be	AUX
ftr-370	3346	11	a	a	DET
ftr-370	3346	12	serious	serious	ADJ
ftr-370	3346	13	crime	crime	NOUN
ftr-370	3346	14	...	...	PUNCT
ftr-370	3347	1	at	at	ADP
ftr-370	3347	2	its	its	PRON
ftr-370	3347	3	heart	heart	NOUN
ftr-370	3347	4	,	,	PUNCT
ftr-370	3347	5	it	it	PRON
ftr-370	3347	6	is	be	AUX
ftr-370	3347	7	theft	theft	NOUN
ftr-370	3347	8	,	,	PUNCT
ftr-370	3347	9	specifically	specifically	ADV
ftr-370	3347	10	theft	theft	NOUN
ftr-370	3347	11	of	of	ADP
ftr-370	3347	12	money	money	NOUN
ftr-370	3347	13	to	to	PART
ftr-370	3347	14	which	which	PRON
ftr-370	3347	15	the	the	DET
ftr-370	3347	16	public	public	NOUN
ftr-370	3347	17	is	be	AUX
ftr-370	3347	18	entitled	entitle	VERB
ftr-370	3347	19	,	,	PUNCT
ftr-370	3347	20	”	"	PUNCT
ftr-370	3347	21	and	and	CCONJ
ftr-370	3347	22	that	that	SCONJ
ftr-370	3347	23	“	"	PUNCT
ftr-370	3347	24	the	the	DET
ftr-370	3347	25	tax	tax	NOUN
ftr-370	3347	26	fraud	fraud	NOUN
ftr-370	3347	27	committed	commit	VERB
ftr-370	3347	28	here	here	ADV
ftr-370	3347	29	was	be	AUX
ftr-370	3347	30	not	not	PART
ftr-370	3347	31	part	part	NOUN
ftr-370	3347	32	of	of	ADP
ftr-370	3347	33	an	an	DET
ftr-370	3347	34	indigent	indigent	NOUN
ftr-370	3347	35	’s	’s	PART
ftr-370	3347	36	effort	effort	NOUN
ftr-370	3347	37	to	to	PART
ftr-370	3347	38	avoid	avoid	VERB
ftr-370	3347	39	personal	personal	ADJ
ftr-370	3347	40	tax	tax	NOUN
ftr-370	3347	41	liability	liability	NOUN
ftr-370	3347	42	,	,	PUNCT
ftr-370	3347	43	but	but	CCONJ
ftr-370	3347	44	rather	rather	ADV
ftr-370	3347	45	,	,	PUNCT
ftr-370	3347	46	the	the	DET
ftr-370	3347	47	supplemental	supplemental	ADJ
ftr-370	3347	48	business	business	NOUN
ftr-370	3347	49	of	of	ADP
ftr-370	3347	50	a	a	DET
ftr-370	3347	51	moderately	moderately	ADV
ftr-370	3347	52	successful	successful	ADJ
ftr-370	3347	53	man	man	NOUN
ftr-370	3347	54	who	who	PRON
ftr-370	3347	55	misled	mislead	VERB
ftr-370	3347	56	his	his	PRON
ftr-370	3347	57	clients	client	NOUN
ftr-370	3347	58	.	.	PUNCT
ftr-370	3347	59	”	"	PUNCT
ftr-370	3348	1	a.	a.	NOUN
ftr-370	3348	2	then	then	ADV
ftr-370	3348	3	again	again	ADV
ftr-370	3348	4	,	,	PUNCT
ftr-370	3348	5	maybe	maybe	ADV
ftr-370	3348	6	you	you	PRON
ftr-370	3348	7	do	do	AUX
ftr-370	3348	8	n’t	not	PART
ftr-370	3348	9	have	have	VERB
ftr-370	3348	10	to	to	PART
ftr-370	3348	11	do	do	VERB
ftr-370	3348	12	time	time	NOUN
ftr-370	3348	13	for	for	ADP
ftr-370	3348	14	a	a	DET
ftr-370	3348	15	tax	tax	NOUN
ftr-370	3348	16	crime	crime	NOUN
ftr-370	3348	17	.	.	PUNCT
ftr-370	3349	1	taylor	taylor	PROPN
ftr-370	3349	2	v.	v.	PROPN
ftr-370	3349	3	united	united	PROPN
ftr-370	3349	4	states	states	PROPN
ftr-370	3349	5	,	,	PUNCT
ftr-370	3349	6	128	128	NUM
ftr-370	3349	7	s.	s.	PROPN
ftr-370	3349	8	ct	ct	PROPN
ftr-370	3349	9	.	.	PROPN
ftr-370	3349	10	8783	8783	NUM
ftr-370	3349	11	(	(	PUNCT
ftr-370	3349	12	1/7/08	1/7/08	NUM
ftr-370	3349	13	)	)	PUNCT
ftr-370	3349	14	.	.	PUNCT
ftr-370	3350	1	the	the	DET
ftr-370	3350	2	supreme	supreme	PROPN
ftr-370	3350	3	court	court	PROPN
ftr-370	3350	4	vacated	vacate	VERB
ftr-370	3350	5	the	the	DET
ftr-370	3350	6	judgment	judgment	NOUN
ftr-370	3350	7	and	and	CCONJ
ftr-370	3350	8	remanded	remand	VERB
ftr-370	3350	9	the	the	DET
ftr-370	3350	10	case	case	NOUN
ftr-370	3350	11	to	to	ADP
ftr-370	3350	12	the	the	DET
ftr-370	3350	13	first	first	ADJ
ftr-370	3350	14	circuit	circuit	PROPN
ftr-370	3350	15	court	court	NOUN
ftr-370	3350	16	of	of	ADP
ftr-370	3350	17	appeals	appeal	NOUN
ftr-370	3350	18	for	for	ADP
ftr-370	3350	19	further	further	ADJ
ftr-370	3350	20	consideration	consideration	NOUN
ftr-370	3350	21	in	in	ADP
ftr-370	3350	22	light	light	NOUN
ftr-370	3350	23	of	of	ADP
ftr-370	3350	24	gall	gall	PROPN
ftr-370	3350	25	v.	v.	PROPN
ftr-370	3350	26	united	united	PROPN
ftr-370	3350	27	states	states	PROPN
ftr-370	3350	28	,	,	PUNCT
ftr-370	3350	29	128	128	NUM
ftr-370	3350	30	s.	s.	PROPN
ftr-370	3350	31	ct	ct	PROPN
ftr-370	3350	32	.	.	PUNCT
ftr-370	3351	1	586	586	NUM
ftr-370	3351	2	(	(	PUNCT
ftr-370	3351	3	2007	2007	NUM
ftr-370	3351	4	)	)	PUNCT
ftr-370	3351	5	,	,	PUNCT
ftr-370	3351	6	which	which	PRON
ftr-370	3351	7	held	hold	VERB
ftr-370	3351	8	that	that	SCONJ
ftr-370	3351	9	there	there	PRON
ftr-370	3351	10	is	be	VERB
ftr-370	3351	11	no	no	DET
ftr-370	3351	12	rule	rule	NOUN
ftr-370	3351	13	that	that	PRON
ftr-370	3351	14	requires	require	VERB
ftr-370	3351	15	“	"	PUNCT
ftr-370	3351	16	extraordinary	extraordinary	ADJ
ftr-370	3351	17	”	"	PUNCT
ftr-370	3351	18	circumstances	circumstance	NOUN
ftr-370	3351	19	to	to	PART
ftr-370	3351	20	justify	justify	VERB
ftr-370	3351	21	sentence	sentence	NOUN
ftr-370	3351	22	outside	outside	ADP
ftr-370	3351	23	guidelines	guideline	NOUN
ftr-370	3351	24	range	range	VERB
ftr-370	3351	25	.	.	PUNCT
ftr-370	3352	1	4	4	X
ftr-370	3352	2	.	.	X
ftr-370	3352	3	déjà	déjà	PROPN
ftr-370	3352	4	vu	vu	PROPN
ftr-370	3352	5	.	.	PROPN
ftr-370	3352	6	united	united	PROPN
ftr-370	3352	7	states	states	PROPN
ftr-370	3352	8	v.	v.	PROPN
ftr-370	3352	9	carlson	carlson	PROPN
ftr-370	3352	10	,	,	PUNCT
ftr-370	3352	11	498	498	NUM
ftr-370	3352	12	f.3d	f.3d	NUM
ftr-370	3352	13	761	761	NUM
ftr-370	3352	14	(	(	PUNCT
ftr-370	3352	15	8th	8th	ADJ
ftr-370	3352	16	cir	cir	NOUN
ftr-370	3352	17	.	.	PUNCT
ftr-370	3352	18	8/20/07	8/20/07	NUM
ftr-370	3352	19	)	)	PUNCT
ftr-370	3352	20	.	.	PUNCT
ftr-370	3353	1	a	a	DET
ftr-370	3353	2	non	non	ADJ
ftr-370	3353	3	-	-	ADJ
ftr-370	3353	4	prison	prison	ADJ
ftr-370	3353	5	sentence	sentence	NOUN
ftr-370	3353	6	for	for	ADP
ftr-370	3353	7	a	a	DET
ftr-370	3353	8	conviction	conviction	NOUN
ftr-370	3353	9	[	[	X
ftr-370	3353	10	pursuant	pursuant	ADJ
ftr-370	3353	11	to	to	ADP
ftr-370	3353	12	a	a	DET
ftr-370	3353	13	guilty	guilty	ADJ
ftr-370	3353	14	plea	plea	NOUN
ftr-370	3353	15	]	]	PUNCT
ftr-370	3353	16	under	under	ADP
ftr-370	3353	17	§	§	PROPN
ftr-370	3353	18	7202	7202	NUM
ftr-370	3353	19	for	for	ADP
ftr-370	3353	20	willful	willful	ADJ
ftr-370	3353	21	failure	failure	NOUN
ftr-370	3353	22	to	to	PART
ftr-370	3353	23	pay	pay	VERB
ftr-370	3353	24	over	over	ADP
ftr-370	3353	25	trust	trust	NOUN
ftr-370	3353	26	fund	fund	NOUN
ftr-370	3353	27	taxes	taxis	NOUN
ftr-370	3353	28	was	be	AUX
ftr-370	3353	29	vacated	vacate	VERB
ftr-370	3353	30	as	as	ADP
ftr-370	3353	31	too	too	ADV
ftr-370	3353	32	unreasonably	unreasonably	ADV
ftr-370	3353	33	lenient	lenient	ADJ
ftr-370	3353	34	under	under	ADP
ftr-370	3353	35	the	the	DET
ftr-370	3353	36	sentencing	sentencing	NOUN
ftr-370	3353	37	guidelines	guideline	NOUN
ftr-370	3353	38	.	.	PUNCT
ftr-370	3354	1	the	the	DET
ftr-370	3354	2	case	case	NOUN
ftr-370	3354	3	was	be	AUX
ftr-370	3354	4	remanded	remand	VERB
ftr-370	3354	5	for	for	ADP
ftr-370	3354	6	resentencing	resentence	VERB
ftr-370	3354	7	.	.	PUNCT
ftr-370	3355	1	5	5	X
ftr-370	3355	2	.	.	X
ftr-370	3355	3	and	and	CCONJ
ftr-370	3355	4	baby	baby	NOUN
ftr-370	3355	5	makes	make	VERB
ftr-370	3355	6	three	three	NUM
ftr-370	3355	7	.	.	PUNCT
ftr-370	3356	1	united	united	PROPN
ftr-370	3356	2	states	states	PROPN
ftr-370	3356	3	v.	v.	PROPN
ftr-370	3356	4	tomko	tomko	PROPN
ftr-370	3356	5	,	,	PUNCT
ftr-370	3356	6	498	498	PROPN
ftr-370	3356	7	f.3d	f.3d	NUM
ftr-370	3356	8	157	157	NUM
ftr-370	3356	9	(	(	PUNCT
ftr-370	3356	10	3d	3d	PROPN
ftr-370	3356	11	cir	cir	NOUN
ftr-370	3356	12	.	.	PUNCT
ftr-370	3356	13	8/20/07	8/20/07	NUM
ftr-370	3356	14	)	)	PUNCT
ftr-370	3356	15	.	.	PUNCT
ftr-370	3357	1	a	a	DET
ftr-370	3357	2	sentence	sentence	NOUN
ftr-370	3357	3	of	of	ADP
ftr-370	3357	4	one	one	NUM
ftr-370	3357	5	year	year	NOUN
ftr-370	3357	6	of	of	ADP
ftr-370	3357	7	home	home	NOUN
ftr-370	3357	8	confinement	confinement	NOUN
ftr-370	3357	9	,	,	PUNCT
ftr-370	3357	10	“	"	PUNCT
ftr-370	3357	11	the	the	DET
ftr-370	3357	12	very	very	ADJ
ftr-370	3357	13	mansion	mansion	NOUN
ftr-370	3357	14	built	build	VERB
ftr-370	3357	15	through	through	ADP
ftr-370	3357	16	the	the	DET
ftr-370	3357	17	fraudulent	fraudulent	ADJ
ftr-370	3357	18	tax	tax	NOUN
ftr-370	3357	19	evasion	evasion	NOUN
ftr-370	3357	20	scheme	scheme	NOUN
ftr-370	3357	21	at	at	ADP
ftr-370	3357	22	issue	issue	NOUN
ftr-370	3357	23	,	,	PUNCT
ftr-370	3357	24	”	"	PUNCT
ftr-370	3357	25	a	a	DET
ftr-370	3357	26	$	$	SYM
ftr-370	3357	27	250,000	250,000	NUM
ftr-370	3357	28	fine	fine	NOUN
ftr-370	3357	29	,	,	PUNCT
ftr-370	3357	30	three	three	NUM
ftr-370	3357	31	years	year	NOUN
ftr-370	3357	32	probation	probation	NOUN
ftr-370	3357	33	,	,	PUNCT
ftr-370	3357	34	and	and	CCONJ
ftr-370	3357	35	250	250	NUM
ftr-370	3357	36	hours	hour	NOUN
ftr-370	3357	37	of	of	ADP
ftr-370	3357	38	community	community	NOUN
ftr-370	3357	39	service	service	NOUN
ftr-370	3357	40	for	for	ADP
ftr-370	3357	41	evading	evade	VERB
ftr-370	3357	42	taxes	taxis	NOUN
ftr-370	3357	43	of	of	ADP
ftr-370	3357	44	$	$	SYM
ftr-370	3357	45	228,557	228,557	NUM
ftr-370	3357	46	,	,	PUNCT
ftr-370	3357	47	was	be	AUX
ftr-370	3357	48	vacated	vacate	VERB
ftr-370	3357	49	as	as	ADP
ftr-370	3357	50	unreasonably	unreasonably	ADV
ftr-370	3357	51	lenient	lenient	ADJ
ftr-370	3357	52	.	.	PUNCT
ftr-370	3358	1	the	the	DET
ftr-370	3358	2	case	case	NOUN
ftr-370	3358	3	was	be	AUX
ftr-370	3358	4	remanded	remand	VERB
ftr-370	3358	5	for	for	ADP
ftr-370	3358	6	resentencing	resentence	VERB
ftr-370	3358	7	.	.	PUNCT
ftr-370	3359	1	a.	a.	NOUN
ftr-370	3360	1	but	but	CCONJ
ftr-370	3360	2	the	the	DET
ftr-370	3360	3	court	court	NOUN
ftr-370	3360	4	has	have	VERB
ftr-370	3360	5	second	second	ADJ
ftr-370	3360	6	thoughts	thought	NOUN
ftr-370	3360	7	about	about	ADP
ftr-370	3360	8	jailing	jail	VERB
ftr-370	3360	9	tax	tax	NOUN
ftr-370	3360	10	cheats	cheat	NOUN
ftr-370	3360	11	.	.	PUNCT
ftr-370	3361	1	rehearing	rehear	VERB
ftr-370	3361	2	granted	grant	VERB
ftr-370	3361	3	and	and	CCONJ
ftr-370	3361	4	opinion	opinion	NOUN
ftr-370	3361	5	vacated	vacate	VERB
ftr-370	3361	6	,	,	PUNCT
ftr-370	3361	7	513	513	NUM
ftr-370	3361	8	f.3d	f.3d	NUM
ftr-370	3361	9	360	360	NUM
ftr-370	3361	10	(	(	PUNCT
ftr-370	3361	11	3d	3d	NUM
ftr-370	3361	12	cir	cir	NOUN
ftr-370	3361	13	.	.	PUNCT
ftr-370	3362	1	1/17/08	1/17/08	NUM
ftr-370	3362	2	)	)	PUNCT
ftr-370	3362	3	,	,	PUNCT
ftr-370	3362	4	rehearing	rehear	VERB
ftr-370	3362	5	,	,	PUNCT
ftr-370	3362	6	en	en	ADP
ftr-370	3362	7	banc	banc	PROPN
ftr-370	3362	8	granted	grant	VERB
ftr-370	3362	9	,	,	PUNCT
ftr-370	3362	10	538	538	NUM
ftr-370	3362	11	f.3d	f.3d	NUM
ftr-370	3362	12	644	644	NUM
ftr-370	3362	13	(	(	PUNCT
ftr-370	3362	14	3d	3d	PROPN
ftr-370	3362	15	cir	cir	PROPN
ftr-370	3362	16	8/19/08	8/19/08	NUM
ftr-370	3362	17	)	)	PUNCT
ftr-370	3362	18	.	.	PUNCT
ftr-370	3363	1	6	6	NUM
ftr-370	3363	2	.	.	PUNCT
ftr-370	3364	1	but	but	CCONJ
ftr-370	3364	2	will	will	AUX
ftr-370	3364	3	he	he	PRON
ftr-370	3364	4	be	be	AUX
ftr-370	3364	5	a	a	DET
ftr-370	3364	6	“	"	PUNCT
ftr-370	3364	7	survivor	survivor	NOUN
ftr-370	3364	8	”	"	PUNCT
ftr-370	3364	9	in	in	ADP
ftr-370	3364	10	the	the	DET
ftr-370	3364	11	u.s	u.s	PROPN
ftr-370	3364	12	.	.	PROPN
ftr-370	3364	13	court	court	PROPN
ftr-370	3364	14	for	for	ADP
ftr-370	3364	15	the	the	DET
ftr-370	3364	16	district	district	NOUN
ftr-370	3364	17	of	of	ADP
ftr-370	3364	18	rhode	rhode	PROPN
ftr-370	3364	19	island	island	NOUN
ftr-370	3364	20	?	?	PUNCT
ftr-370	3365	1	a	a	DET
ftr-370	3365	2	justice	justice	PROPN
ftr-370	3365	3	department	department	PROPN
ftr-370	3365	4	news	news	PROPN
ftr-370	3365	5	release	release	NOUN
ftr-370	3365	6	,	,	PUNCT
ftr-370	3365	7	dated	date	VERB
ftr-370	3365	8	9/8/05	9/8/05	NUM
ftr-370	3365	9	,	,	PUNCT
ftr-370	3365	10	announced	announce	VERB
ftr-370	3365	11	that	that	SCONJ
ftr-370	3365	12	richard	richard	PROPN
ftr-370	3365	13	hatch	hatch	PROPN
ftr-370	3365	14	was	be	AUX
ftr-370	3365	15	indicted	indict	VERB
ftr-370	3365	16	on	on	ADP
ftr-370	3365	17	charges	charge	NOUN
ftr-370	3365	18	of	of	ADP
ftr-370	3365	19	tax	tax	NOUN
ftr-370	3365	20	evasion	evasion	NOUN
ftr-370	3365	21	for	for	ADP
ftr-370	3365	22	failing	fail	VERB
ftr-370	3365	23	to	to	PART
ftr-370	3365	24	report	report	VERB
ftr-370	3365	25	about	about	ADV
ftr-370	3365	26	$	$	SYM
ftr-370	3365	27	1,037,000	1,037,000	NUM
ftr-370	3365	28	dollars	dollar	NOUN
ftr-370	3365	29	of	of	ADP
ftr-370	3365	30	income	income	NOUN
ftr-370	3365	31	from	from	ADP
ftr-370	3365	32	the	the	DET
ftr-370	3365	33	television	television	NOUN
ftr-370	3365	34	reality	reality	NOUN
ftr-370	3365	35	series	series	NOUN
ftr-370	3365	36	and	and	CCONJ
ftr-370	3365	37	about	about	ADV
ftr-370	3365	38	$	$	SYM
ftr-370	3365	39	391,000	391,000	NUM
ftr-370	3365	40	of	of	ADP
ftr-370	3365	41	income	income	NOUN
ftr-370	3365	42	from	from	ADP
ftr-370	3365	43	other	other	ADJ
ftr-370	3365	44	sources	source	NOUN
ftr-370	3365	45	.	.	PUNCT
ftr-370	3366	1	he	he	PRON
ftr-370	3366	2	was	be	AUX
ftr-370	3366	3	convicted	convict	VERB
ftr-370	3366	4	on	on	ADP
ftr-370	3366	5	1/25/06	1/25/06	NUM
ftr-370	3366	6	,	,	PUNCT
ftr-370	3366	7	2006	2006	NUM
ftr-370	3366	8	tnt	tnt	PROPN
ftr-370	3366	9	17	17	NUM
ftr-370	3366	10	-	-	SYM
ftr-370	3366	11	6	6	NUM
ftr-370	3366	12	.	.	PUNCT
ftr-370	3367	1	a.	a.	NOUN
ftr-370	3367	2	the	the	DET
ftr-370	3367	3	first	first	ADJ
ftr-370	3367	4	circuit	circuit	NOUN
ftr-370	3367	5	says	say	VERB
ftr-370	3367	6	“	"	PUNCT
ftr-370	3367	7	down	down	ADP
ftr-370	3367	8	the	the	DET
ftr-370	3367	9	hatch	hatch	NOUN
ftr-370	3367	10	,	,	PUNCT
ftr-370	3367	11	”	"	PUNCT
ftr-370	3367	12	or	or	CCONJ
ftr-370	3367	13	is	be	AUX
ftr-370	3367	14	it	it	PRON
ftr-370	3367	15	“	"	PUNCT
ftr-370	3367	16	up	up	ADP
ftr-370	3367	17	the	the	DET
ftr-370	3367	18	chute	chute	NOUN
ftr-370	3367	19	”	"	PUNCT
ftr-370	3367	20	?	?	PUNCT
ftr-370	3368	1	united	united	PROPN
ftr-370	3368	2	states	states	PROPN
ftr-370	3368	3	v.	v.	ADP
ftr-370	3368	4	hatch	hatch	PROPN
ftr-370	3368	5	,	,	PUNCT
ftr-370	3368	6	514	514	NUM
ftr-370	3368	7	f.3d	f.3d	NUM
ftr-370	3368	8	145	145	NUM
ftr-370	3368	9	(	(	PUNCT
ftr-370	3368	10	1st	1st	ADJ
ftr-370	3368	11	cir	cir	NOUN
ftr-370	3368	12	.	.	PUNCT
ftr-370	3368	13	2/1/08	2/1/08	NUM
ftr-370	3368	14	)	)	PUNCT
ftr-370	3368	15	,	,	PUNCT
ftr-370	3368	16	cert	cert	PROPN
ftr-370	3368	17	.	.	PUNCT
ftr-370	3368	18	denied	deny	VERB
ftr-370	3368	19	129	129	NUM
ftr-370	3368	20	s.	s.	PROPN
ftr-370	3368	21	ct	ct	PROPN
ftr-370	3368	22	.	.	PROPN
ftr-370	3368	23	103	103	NUM
ftr-370	3368	24	(	(	PUNCT
ftr-370	3368	25	10/6/08	10/6/08	NUM
ftr-370	3368	26	)	)	PUNCT
ftr-370	3368	27	.	.	PUNCT
ftr-370	3369	1	the	the	DET
ftr-370	3369	2	first	first	ADJ
ftr-370	3369	3	circuit	circuit	NOUN
ftr-370	3369	4	(	(	PUNCT
ftr-370	3369	5	judge	judge	NOUN
ftr-370	3369	6	campbell	campbell	PROPN
ftr-370	3369	7	)	)	PUNCT
ftr-370	3369	8	2009	2009	NUM
ftr-370	3369	9	]	]	PUNCT
ftr-370	3369	10	recent	recent	ADJ
ftr-370	3369	11	developments	development	NOUN
ftr-370	3369	12	in	in	ADP
ftr-370	3369	13	federal	federal	ADJ
ftr-370	3369	14	income	income	NOUN
ftr-370	3369	15	taxation	taxation	NOUN
ftr-370	3369	16	429	429	NUM
ftr-370	3369	17	affirmed	affirm	VERB
ftr-370	3369	18	survivor	survivor	PROPN
ftr-370	3369	19	richard	richard	PROPN
ftr-370	3369	20	hatch	hatch	PROPN
ftr-370	3369	21	’s	’s	PART
ftr-370	3369	22	convictions	conviction	NOUN
ftr-370	3369	23	on	on	ADP
ftr-370	3369	24	three	three	NUM
ftr-370	3369	25	counts	count	NOUN
ftr-370	3369	26	of	of	ADP
ftr-370	3369	27	filing	file	VERB
ftr-370	3369	28	false	false	ADJ
ftr-370	3369	29	tax	tax	NOUN
ftr-370	3369	30	returns	return	NOUN
ftr-370	3369	31	omitting	omit	VERB
ftr-370	3369	32	his	his	PRON
ftr-370	3369	33	winnings	winning	NOUN
ftr-370	3369	34	from	from	ADP
ftr-370	3369	35	survivor	survivor	NOUN
ftr-370	3369	36	in	in	ADP
ftr-370	3369	37	violation	violation	NOUN
ftr-370	3369	38	of	of	ADP
ftr-370	3369	39	§	§	PROPN
ftr-370	3369	40	§	§	PROPN
ftr-370	3369	41	7201	7201	NUM
ftr-370	3369	42	and	and	CCONJ
ftr-370	3369	43	7206(1	7206(1	NUM
ftr-370	3369	44	)	)	PUNCT
ftr-370	3369	45	,	,	PUNCT
ftr-370	3369	46	as	as	ADV
ftr-370	3369	47	well	well	ADV
ftr-370	3369	48	as	as	ADP
ftr-370	3369	49	his	his	PRON
ftr-370	3369	50	sentence	sentence	NOUN
ftr-370	3369	51	of	of	ADP
ftr-370	3369	52	51	51	NUM
ftr-370	3369	53	months	month	NOUN
ftr-370	3369	54	.	.	PUNCT
ftr-370	3370	1	hatch	hatch	NOUN
ftr-370	3370	2	never	never	ADV
ftr-370	3370	3	supplied	supply	VERB
ftr-370	3370	4	any	any	DET
ftr-370	3370	5	predicate	predicate	NOUN
ftr-370	3370	6	evidence	evidence	NOUN
ftr-370	3370	7	or	or	CCONJ
ftr-370	3370	8	testified	testify	VERB
ftr-370	3370	9	at	at	ADP
ftr-370	3370	10	trial	trial	NOUN
ftr-370	3370	11	about	about	ADP
ftr-370	3370	12	why	why	SCONJ
ftr-370	3370	13	he	he	PRON
ftr-370	3370	14	believed	believe	VERB
ftr-370	3370	15	he	he	PRON
ftr-370	3370	16	had	have	VERB
ftr-370	3370	17	a	a	DET
ftr-370	3370	18	deal	deal	NOUN
ftr-370	3370	19	with	with	ADP
ftr-370	3370	20	the	the	DET
ftr-370	3370	21	show	show	NOUN
ftr-370	3370	22	’s	’s	PART
ftr-370	3370	23	producers	producer	NOUN
ftr-370	3370	24	that	that	SCONJ
ftr-370	3370	25	they	they	PRON
ftr-370	3370	26	,	,	PUNCT
ftr-370	3370	27	rather	rather	ADV
ftr-370	3370	28	than	than	ADP
ftr-370	3370	29	he	he	PRON
ftr-370	3370	30	,	,	PUNCT
ftr-370	3370	31	would	would	AUX
ftr-370	3370	32	pay	pay	VERB
ftr-370	3370	33	the	the	DET
ftr-370	3370	34	taxes	taxis	NOUN
ftr-370	3370	35	on	on	ADP
ftr-370	3370	36	his	his	PRON
ftr-370	3370	37	winnings	winning	NOUN
ftr-370	3370	38	.	.	PUNCT
ftr-370	3371	1	his	his	PRON
ftr-370	3371	2	sentence	sentence	NOUN
ftr-370	3371	3	was	be	AUX
ftr-370	3371	4	also	also	ADV
ftr-370	3371	5	affirmed	affirm	VERB
ftr-370	3371	6	.	.	PUNCT
ftr-370	3372	1	the	the	DET
ftr-370	3372	2	court	court	NOUN
ftr-370	3372	3	of	of	ADP
ftr-370	3372	4	appeals	appeals	PROPN
ftr-370	3372	5	rejected	reject	VERB
ftr-370	3372	6	his	his	PRON
ftr-370	3372	7	argument	argument	NOUN
ftr-370	3372	8	that	that	SCONJ
ftr-370	3372	9	the	the	DET
ftr-370	3372	10	trial	trial	NOUN
ftr-370	3372	11	court	court	NOUN
ftr-370	3372	12	otherwise	otherwise	ADV
ftr-370	3372	13	erred	err	VERB
ftr-370	3372	14	by	by	ADP
ftr-370	3372	15	imposing	impose	VERB
ftr-370	3372	16	a	a	DET
ftr-370	3372	17	perjury	perjury	NOUN
ftr-370	3372	18	enhancement	enhancement	NOUN
ftr-370	3372	19	;	;	PUNCT
ftr-370	3372	20	the	the	DET
ftr-370	3372	21	record	record	NOUN
ftr-370	3372	22	showed	show	VERB
ftr-370	3372	23	multiple	multiple	ADJ
ftr-370	3372	24	instances	instance	NOUN
ftr-370	3372	25	of	of	ADP
ftr-370	3372	26	perjury	perjury	NOUN
ftr-370	3372	27	.	.	PUNCT
ftr-370	3373	1	7	7	X
ftr-370	3373	2	.	.	X
ftr-370	3373	3	it	it	PRON
ftr-370	3373	4	is	be	AUX
ftr-370	3373	5	not	not	PART
ftr-370	3373	6	criminal	criminal	ADJ
ftr-370	3373	7	tax	tax	NOUN
ftr-370	3373	8	fraud	fraud	NOUN
ftr-370	3373	9	if	if	SCONJ
ftr-370	3373	10	you	you	PRON
ftr-370	3373	11	intended	intend	VERB
ftr-370	3373	12	to	to	PART
ftr-370	3373	13	cheat	cheat	VERB
ftr-370	3373	14	but	but	CCONJ
ftr-370	3373	15	after	after	SCONJ
ftr-370	3373	16	the	the	DET
ftr-370	3373	17	fact	fact	NOUN
ftr-370	3373	18	discover	discover	VERB
ftr-370	3373	19	a	a	DET
ftr-370	3373	20	rationale	rationale	NOUN
ftr-370	3373	21	that	that	PRON
ftr-370	3373	22	might	might	AUX
ftr-370	3373	23	disprove	disprove	VERB
ftr-370	3373	24	the	the	DET
ftr-370	3373	25	existence	existence	NOUN
ftr-370	3373	26	of	of	ADP
ftr-370	3373	27	any	any	DET
ftr-370	3373	28	deficiency	deficiency	NOUN
ftr-370	3373	29	.	.	PUNCT
ftr-370	3374	1	justice	justice	PROPN
ftr-370	3374	2	souter	souter	PROPN
ftr-370	3374	3	emphasizes	emphasize	VERB
ftr-370	3374	4	that	that	SCONJ
ftr-370	3374	5	transactions	transaction	NOUN
ftr-370	3374	6	should	should	AUX
ftr-370	3374	7	be	be	AUX
ftr-370	3374	8	treated	treat	VERB
ftr-370	3374	9	in	in	ADP
ftr-370	3374	10	accordance	accordance	NOUN
ftr-370	3374	11	with	with	ADP
ftr-370	3374	12	their	their	PRON
ftr-370	3374	13	substance	substance	NOUN
ftr-370	3374	14	,	,	PUNCT
ftr-370	3374	15	regardless	regardless	ADV
ftr-370	3374	16	of	of	ADP
ftr-370	3374	17	the	the	DET
ftr-370	3374	18	intent	intent	NOUN
ftr-370	3374	19	of	of	ADP
ftr-370	3374	20	their	their	PRON
ftr-370	3374	21	participants	participant	NOUN
ftr-370	3374	22	.	.	PUNCT
ftr-370	3375	1	boulware	boulware	PROPN
ftr-370	3375	2	v.	v.	PROPN
ftr-370	3375	3	united	united	PROPN
ftr-370	3375	4	states	states	PROPN
ftr-370	3375	5	,	,	PUNCT
ftr-370	3375	6	128	128	NUM
ftr-370	3375	7	s.	s.	PROPN
ftr-370	3375	8	ct	ct	PROPN
ftr-370	3375	9	.	.	PUNCT
ftr-370	3376	1	1168	1168	NUM
ftr-370	3376	2	(	(	PUNCT
ftr-370	3376	3	3/3/08	3/3/08	NUM
ftr-370	3376	4	)	)	PUNCT
ftr-370	3376	5	(	(	PUNCT
ftr-370	3376	6	9	9	NUM
ftr-370	3376	7	-	-	SYM
ftr-370	3376	8	0	0	NUM
ftr-370	3376	9	)	)	PUNCT
ftr-370	3376	10	.	.	PUNCT
ftr-370	3377	1	michael	michael	PROPN
ftr-370	3377	2	boulware	boulware	PROPN
ftr-370	3377	3	was	be	AUX
ftr-370	3377	4	convicted	convict	VERB
ftr-370	3377	5	on	on	ADP
ftr-370	3377	6	nine	nine	NUM
ftr-370	3377	7	counts	count	NOUN
ftr-370	3377	8	of	of	ADP
ftr-370	3377	9	tax	tax	NOUN
ftr-370	3377	10	evasion	evasion	NOUN
ftr-370	3377	11	and	and	CCONJ
ftr-370	3377	12	filing	file	VERB
ftr-370	3377	13	a	a	DET
ftr-370	3377	14	false	false	ADJ
ftr-370	3377	15	income	income	NOUN
ftr-370	3377	16	tax	tax	NOUN
ftr-370	3377	17	return	return	NOUN
ftr-370	3377	18	,	,	PUNCT
ftr-370	3377	19	stemming	stem	VERB
ftr-370	3377	20	from	from	ADP
ftr-370	3377	21	his	his	PRON
ftr-370	3377	22	diversion	diversion	NOUN
ftr-370	3377	23	of	of	ADP
ftr-370	3377	24	funds	fund	NOUN
ftr-370	3377	25	from	from	ADP
ftr-370	3377	26	hawaiian	hawaiian	ADJ
ftr-370	3377	27	isles	isle	NOUN
ftr-370	3377	28	enterprises	enterprise	NOUN
ftr-370	3377	29	(	(	PUNCT
ftr-370	3377	30	hie	hie	X
ftr-370	3377	31	)	)	PUNCT
ftr-370	3377	32	,	,	PUNCT
ftr-370	3377	33	a	a	DET
ftr-370	3377	34	closely	closely	ADV
ftr-370	3377	35	held	hold	VERB
ftr-370	3377	36	corporation	corporation	NOUN
ftr-370	3377	37	of	of	ADP
ftr-370	3377	38	which	which	PRON
ftr-370	3377	39	he	he	PRON
ftr-370	3377	40	was	be	AUX
ftr-370	3377	41	the	the	DET
ftr-370	3377	42	president	president	NOUN
ftr-370	3377	43	,	,	PUNCT
ftr-370	3377	44	founder	founder	NOUN
ftr-370	3377	45	,	,	PUNCT
ftr-370	3377	46	and	and	CCONJ
ftr-370	3377	47	controlling	control	VERB
ftr-370	3377	48	(	(	PUNCT
ftr-370	3377	49	though	though	SCONJ
ftr-370	3377	50	not	not	PART
ftr-370	3377	51	sole	sole	ADJ
ftr-370	3377	52	)	)	PUNCT
ftr-370	3377	53	shareholder	shareholder	NOUN
ftr-370	3377	54	.	.	PUNCT
ftr-370	3378	1	the	the	DET
ftr-370	3378	2	supreme	supreme	PROPN
ftr-370	3378	3	court	court	PROPN
ftr-370	3378	4	emphasized	emphasize	VERB
ftr-370	3378	5	the	the	DET
ftr-370	3378	6	necessity	necessity	NOUN
ftr-370	3378	7	of	of	ADP
ftr-370	3378	8	a	a	DET
ftr-370	3378	9	tax	tax	NOUN
ftr-370	3378	10	deficiency	deficiency	NOUN
ftr-370	3378	11	as	as	ADP
ftr-370	3378	12	an	an	DET
ftr-370	3378	13	essential	essential	ADJ
ftr-370	3378	14	element	element	NOUN
ftr-370	3378	15	of	of	ADP
ftr-370	3378	16	tax	tax	NOUN
ftr-370	3378	17	evasion	evasion	NOUN
ftr-370	3378	18	under	under	ADP
ftr-370	3378	19	§	§	PROPN
ftr-370	3378	20	7201	7201	NUM
ftr-370	3378	21	in	in	ADP
ftr-370	3378	22	reversing	reverse	VERB
ftr-370	3378	23	the	the	DET
ftr-370	3378	24	taxpayer	taxpayer	NOUN
ftr-370	3378	25	’s	’s	PART
ftr-370	3378	26	conviction	conviction	NOUN
ftr-370	3378	27	.	.	PUNCT
ftr-370	3379	1	boulware	boulware	NOUN
ftr-370	3379	2	involved	involve	VERB
ftr-370	3379	3	a	a	DET
ftr-370	3379	4	shareholder	shareholder	NOUN
ftr-370	3379	5	of	of	ADP
ftr-370	3379	6	a	a	DET
ftr-370	3379	7	closely	closely	ADV
ftr-370	3379	8	held	hold	VERB
ftr-370	3379	9	corporation	corporation	NOUN
ftr-370	3379	10	who	who	PRON
ftr-370	3379	11	failed	fail	VERB
ftr-370	3379	12	to	to	PART
ftr-370	3379	13	report	report	VERB
ftr-370	3379	14	millions	million	NOUN
ftr-370	3379	15	of	of	ADP
ftr-370	3379	16	dollars	dollar	NOUN
ftr-370	3379	17	from	from	ADP
ftr-370	3379	18	the	the	DET
ftr-370	3379	19	corporation	corporation	NOUN
ftr-370	3379	20	.	.	PUNCT
ftr-370	3380	1	“	"	PUNCT
ftr-370	3380	2	[	[	X
ftr-370	3380	3	h]e	h]e	NOUN
ftr-370	3380	4	siphoned	siphon	VERB
ftr-370	3380	5	off	off	ADP
ftr-370	3380	6	this	this	DET
ftr-370	3380	7	money	money	NOUN
ftr-370	3380	8	primarily	primarily	ADV
ftr-370	3380	9	by	by	ADP
ftr-370	3380	10	writing	write	VERB
ftr-370	3380	11	checks	check	NOUN
ftr-370	3380	12	to	to	ADP
ftr-370	3380	13	employees	employee	NOUN
ftr-370	3380	14	and	and	CCONJ
ftr-370	3380	15	friends	friend	NOUN
ftr-370	3380	16	and	and	CCONJ
ftr-370	3380	17	having	have	VERB
ftr-370	3380	18	them	they	PRON
ftr-370	3380	19	return	return	VERB
ftr-370	3380	20	the	the	DET
ftr-370	3380	21	cash	cash	NOUN
ftr-370	3380	22	to	to	ADP
ftr-370	3380	23	him	he	PRON
ftr-370	3380	24	,	,	PUNCT
ftr-370	3380	25	by	by	ADP
ftr-370	3380	26	diverting	divert	VERB
ftr-370	3380	27	payments	payment	NOUN
ftr-370	3380	28	by	by	ADP
ftr-370	3380	29	hie	hie	NOUN
ftr-370	3380	30	customers	customer	NOUN
ftr-370	3380	31	,	,	PUNCT
ftr-370	3380	32	by	by	ADP
ftr-370	3380	33	submitting	submit	VERB
ftr-370	3380	34	fraudulent	fraudulent	ADJ
ftr-370	3380	35	invoices	invoice	NOUN
ftr-370	3380	36	to	to	ADP
ftr-370	3380	37	hie	hie	PROPN
ftr-370	3380	38	,	,	PUNCT
ftr-370	3380	39	and	and	CCONJ
ftr-370	3380	40	by	by	ADP
ftr-370	3380	41	laundering	launder	VERB
ftr-370	3380	42	hie	hie	NOUN
ftr-370	3380	43	money	money	NOUN
ftr-370	3380	44	through	through	ADP
ftr-370	3380	45	companies	company	NOUN
ftr-370	3380	46	in	in	ADP
ftr-370	3380	47	the	the	DET
ftr-370	3380	48	kingdom	kingdom	NOUN
ftr-370	3380	49	of	of	ADP
ftr-370	3380	50	tonga	tonga	PROPN
ftr-370	3380	51	and	and	CCONJ
ftr-370	3380	52	hong	hong	PROPN
ftr-370	3380	53	kong	kong	PROPN
ftr-370	3380	54	.	.	PUNCT
ftr-370	3380	55	”	"	PUNCT
ftr-370	3381	1	the	the	DET
ftr-370	3381	2	funds	fund	NOUN
ftr-370	3381	3	were	be	AUX
ftr-370	3381	4	used	use	VERB
ftr-370	3381	5	to	to	PART
ftr-370	3381	6	support	support	VERB
ftr-370	3381	7	his	his	PRON
ftr-370	3381	8	“	"	PUNCT
ftr-370	3381	9	lavish	lavish	ADJ
ftr-370	3381	10	lifestyle	lifestyle	NOUN
ftr-370	3381	11	,	,	PUNCT
ftr-370	3381	12	”	"	PUNCT
ftr-370	3381	13	and	and	CCONJ
ftr-370	3381	14	were	be	AUX
ftr-370	3381	15	treated	treat	VERB
ftr-370	3381	16	as	as	ADP
ftr-370	3381	17	distributions	distribution	NOUN
ftr-370	3381	18	of	of	ADP
ftr-370	3381	19	property	property	NOUN
ftr-370	3381	20	to	to	ADP
ftr-370	3381	21	him	he	PRON
ftr-370	3381	22	from	from	ADP
ftr-370	3381	23	the	the	DET
ftr-370	3381	24	corporation	corporation	NOUN
ftr-370	3381	25	.	.	PUNCT
ftr-370	3382	1	boulware	boulware	NOUN
ftr-370	3382	2	sought	seek	VERB
ftr-370	3382	3	to	to	PART
ftr-370	3382	4	introduce	introduce	VERB
ftr-370	3382	5	evidence	evidence	NOUN
ftr-370	3382	6	that	that	SCONJ
ftr-370	3382	7	hie	hie	PRON
ftr-370	3382	8	had	have	AUX
ftr-370	3382	9	no	no	DET
ftr-370	3382	10	earnings	earning	NOUN
ftr-370	3382	11	and	and	CCONJ
ftr-370	3382	12	profits	profit	NOUN
ftr-370	3382	13	in	in	ADP
ftr-370	3382	14	the	the	DET
ftr-370	3382	15	relevant	relevant	ADJ
ftr-370	3382	16	taxable	taxable	ADJ
ftr-370	3382	17	years	year	NOUN
ftr-370	3382	18	and	and	CCONJ
ftr-370	3382	19	because	because	SCONJ
ftr-370	3382	20	the	the	DET
ftr-370	3382	21	amount	amount	NOUN
ftr-370	3382	22	diverted	divert	VERB
ftr-370	3382	23	did	do	AUX
ftr-370	3382	24	not	not	PART
ftr-370	3382	25	exceed	exceed	VERB
ftr-370	3382	26	his	his	PRON
ftr-370	3382	27	basis	basis	NOUN
ftr-370	3382	28	for	for	ADP
ftr-370	3382	29	his	his	PRON
ftr-370	3382	30	stock	stock	NOUN
ftr-370	3382	31	,	,	PUNCT
ftr-370	3382	32	there	there	PRON
ftr-370	3382	33	was	be	VERB
ftr-370	3382	34	no	no	DET
ftr-370	3382	35	dividend	dividend	NOUN
ftr-370	3382	36	under	under	ADP
ftr-370	3382	37	§	§	PROPN
ftr-370	3382	38	§	§	PROPN
ftr-370	3382	39	301(c)(1	301(c)(1	PROPN
ftr-370	3382	40	)	)	PUNCT
ftr-370	3382	41	and	and	CCONJ
ftr-370	3382	42	316	316	NUM
ftr-370	3382	43	,	,	PUNCT
ftr-370	3382	44	and	and	CCONJ
ftr-370	3382	45	the	the	DET
ftr-370	3382	46	entire	entire	ADJ
ftr-370	3382	47	amount	amount	NOUN
ftr-370	3382	48	was	be	AUX
ftr-370	3382	49	a	a	DET
ftr-370	3382	50	return	return	VERB
ftr-370	3382	51	-	-	PUNCT
ftr-370	3382	52	of	of	ADP
ftr-370	3382	53	-	-	PUNCT
ftr-370	3382	54	capital	capital	NOUN
ftr-370	3382	55	treatment	treatment	NOUN
ftr-370	3382	56	under	under	ADP
ftr-370	3382	57	§	§	PROPN
ftr-370	3382	58	301(b)(2	301(b)(2	NUM
ftr-370	3382	59	)	)	PUNCT
ftr-370	3382	60	.	.	PUNCT
ftr-370	3383	1	boulware	boulware	NOUN
ftr-370	3383	2	’s	’s	PART
ftr-370	3383	3	argument	argument	NOUN
ftr-370	3383	4	was	be	AUX
ftr-370	3383	5	that	that	SCONJ
ftr-370	3383	6	because	because	SCONJ
ftr-370	3383	7	the	the	DET
ftr-370	3383	8	return	return	NOUN
ftr-370	3383	9	of	of	ADP
ftr-370	3383	10	capital	capital	NOUN
ftr-370	3383	11	was	be	AUX
ftr-370	3383	12	nontaxable	nontaxable	ADJ
ftr-370	3383	13	,	,	PUNCT
ftr-370	3383	14	the	the	DET
ftr-370	3383	15	government	government	NOUN
ftr-370	3383	16	could	could	AUX
ftr-370	3383	17	not	not	PART
ftr-370	3383	18	establish	establish	VERB
ftr-370	3383	19	the	the	DET
ftr-370	3383	20	tax	tax	NOUN
ftr-370	3383	21	deficiency	deficiency	NOUN
ftr-370	3383	22	required	require	VERB
ftr-370	3383	23	as	as	ADP
ftr-370	3383	24	an	an	DET
ftr-370	3383	25	element	element	NOUN
ftr-370	3383	26	of	of	ADP
ftr-370	3383	27	criminal	criminal	ADJ
ftr-370	3383	28	tax	tax	NOUN
ftr-370	3383	29	fraud	fraud	NOUN
ftr-370	3383	30	.	.	PUNCT
ftr-370	3384	1	the	the	DET
ftr-370	3384	2	trial	trial	NOUN
ftr-370	3384	3	court	court	NOUN
ftr-370	3384	4	refused	refuse	VERB
ftr-370	3384	5	to	to	PART
ftr-370	3384	6	admit	admit	VERB
ftr-370	3384	7	the	the	DET
ftr-370	3384	8	proffered	proffered	ADJ
ftr-370	3384	9	evidence	evidence	NOUN
ftr-370	3384	10	,	,	PUNCT
ftr-370	3384	11	and	and	CCONJ
ftr-370	3384	12	the	the	DET
ftr-370	3384	13	ninth	ninth	ADJ
ftr-370	3384	14	circuit	circuit	NOUN
ftr-370	3384	15	affirmed	affirm	VERB
ftr-370	3384	16	,	,	PUNCT
ftr-370	3384	17	reasoning	reason	VERB
ftr-370	3384	18	that	that	SCONJ
ftr-370	3384	19	the	the	DET
ftr-370	3384	20	return	return	NOUN
ftr-370	3384	21	of	of	ADP
ftr-370	3384	22	capital	capital	NOUN
ftr-370	3384	23	theory	theory	NOUN
ftr-370	3384	24	could	could	AUX
ftr-370	3384	25	be	be	AUX
ftr-370	3384	26	advanced	advance	VERB
ftr-370	3384	27	only	only	ADV
ftr-370	3384	28	if	if	SCONJ
ftr-370	3384	29	at	at	ADP
ftr-370	3384	30	the	the	DET
ftr-370	3384	31	time	time	NOUN
ftr-370	3384	32	the	the	DET
ftr-370	3384	33	distribution	distribution	NOUN
ftr-370	3384	34	occurred	occur	VERB
ftr-370	3384	35	the	the	DET
ftr-370	3384	36	corporation	corporation	NOUN
ftr-370	3384	37	intended	intend	VERB
ftr-370	3384	38	it	it	PRON
ftr-370	3384	39	to	to	PART
ftr-370	3384	40	be	be	AUX
ftr-370	3384	41	a	a	DET
ftr-370	3384	42	return	return	NOUN
ftr-370	3384	43	of	of	ADP
ftr-370	3384	44	capital	capital	NOUN
ftr-370	3384	45	,	,	PUNCT
ftr-370	3384	46	following	follow	VERB
ftr-370	3384	47	its	its	PRON
ftr-370	3384	48	prior	prior	ADJ
ftr-370	3384	49	decision	decision	NOUN
ftr-370	3384	50	in	in	ADP
ftr-370	3384	51	united	united	PROPN
ftr-370	3384	52	states	states	PROPN
ftr-370	3384	53	v.	v.	PROPN
ftr-370	3384	54	miller	miller	PROPN
ftr-370	3384	55	,	,	PUNCT
ftr-370	3384	56	545	545	NUM
ftr-370	3384	57	f.2d	f.2d	NOUN
ftr-370	3384	58	1204	1204	NUM
ftr-370	3384	59	(	(	PUNCT
ftr-370	3384	60	9th	9th	ADJ
ftr-370	3384	61	cir	cir	NOUN
ftr-370	3384	62	.	.	PUNCT
ftr-370	3384	63	1976	1976	NUM
ftr-370	3384	64	)	)	PUNCT
ftr-370	3384	65	.	.	PUNCT
ftr-370	3385	1	the	the	DET
ftr-370	3385	2	supreme	supreme	PROPN
ftr-370	3385	3	court	court	PROPN
ftr-370	3385	4	(	(	PUNCT
ftr-370	3385	5	justice	justice	PROPN
ftr-370	3385	6	souter	souter	PROPN
ftr-370	3385	7	)	)	PUNCT
ftr-370	3385	8	vacated	vacate	VERB
ftr-370	3385	9	the	the	DET
ftr-370	3385	10	conviction	conviction	NOUN
ftr-370	3385	11	.	.	PUNCT
ftr-370	3386	1	the	the	DET
ftr-370	3386	2	court	court	NOUN
ftr-370	3386	3	concluded	conclude	VERB
ftr-370	3386	4	:	:	PUNCT
ftr-370	3386	5	there	there	PRON
ftr-370	3386	6	is	be	VERB
ftr-370	3386	7	no	no	DET
ftr-370	3386	8	criminal	criminal	ADJ
ftr-370	3386	9	tax	tax	NOUN
ftr-370	3386	10	evasion	evasion	NOUN
ftr-370	3386	11	without	without	ADP
ftr-370	3386	12	a	a	DET
ftr-370	3386	13	tax	tax	NOUN
ftr-370	3386	14	deficiency	deficiency	NOUN
ftr-370	3386	15	,	,	PUNCT
ftr-370	3386	16	...	...	PUNCT
ftr-370	3386	17	and	and	CCONJ
ftr-370	3386	18	there	there	PRON
ftr-370	3386	19	is	be	VERB
ftr-370	3386	20	no	no	DET
ftr-370	3386	21	deficiency	deficiency	NOUN
ftr-370	3386	22	owing	owe	VERB
ftr-370	3386	23	to	to	ADP
ftr-370	3386	24	a	a	DET
ftr-370	3386	25	distribution	distribution	NOUN
ftr-370	3386	26	(	(	PUNCT
ftr-370	3386	27	received	receive	VERB
ftr-370	3386	28	with	with	ADP
ftr-370	3386	29	respect	respect	NOUN
ftr-370	3386	30	to	to	ADP
ftr-370	3386	31	a	a	DET
ftr-370	3386	32	corporation	corporation	NOUN
ftr-370	3386	33	’s	’s	PART
ftr-370	3386	34	stock	stock	NOUN
ftr-370	3386	35	)	)	PUNCT
ftr-370	3386	36	if	if	SCONJ
ftr-370	3386	37	a	a	DET
ftr-370	3386	38	corporation	corporation	NOUN
ftr-370	3386	39	has	have	VERB
ftr-370	3386	40	no	no	DET
ftr-370	3386	41	earnings	earning	NOUN
ftr-370	3386	42	430	430	NUM
ftr-370	3386	43	florida	florida	PROPN
ftr-370	3386	44	tax	tax	NOUN
ftr-370	3386	45	review	review	NOUN
ftr-370	3386	46	[	[	X
ftr-370	3386	47	vol	vol	NOUN
ftr-370	3386	48	.	.	PUNCT
ftr-370	3387	1	9	9	NUM
ftr-370	3387	2	:	:	SYM
ftr-370	3387	3	si	si	X
ftr-370	3387	4	and	and	CCONJ
ftr-370	3387	5	profits	profit	NOUN
ftr-370	3387	6	and	and	CCONJ
ftr-370	3387	7	the	the	DET
ftr-370	3387	8	value	value	NOUN
ftr-370	3387	9	distributed	distribute	VERB
ftr-370	3387	10	does	do	AUX
ftr-370	3387	11	not	not	PART
ftr-370	3387	12	exceed	exceed	VERB
ftr-370	3387	13	the	the	DET
ftr-370	3387	14	taxpayer	taxpayer	NOUN
ftr-370	3387	15	-	-	PUNCT
ftr-370	3387	16	shareholder	shareholder	NOUN
ftr-370	3387	17	’s	’s	PART
ftr-370	3387	18	basis	basis	NOUN
ftr-370	3387	19	for	for	ADP
ftr-370	3387	20	his	his	PRON
ftr-370	3387	21	stock	stock	NOUN
ftr-370	3387	22	.	.	PUNCT
ftr-370	3388	1	•	•	NUM
ftr-370	3388	2	with	with	ADP
ftr-370	3388	3	respect	respect	NOUN
ftr-370	3388	4	to	to	ADP
ftr-370	3388	5	the	the	DET
ftr-370	3388	6	intent	intent	NOUN
ftr-370	3388	7	question	question	NOUN
ftr-370	3388	8	the	the	DET
ftr-370	3388	9	court	court	NOUN
ftr-370	3388	10	reasoned	reason	VERB
ftr-370	3388	11	as	as	SCONJ
ftr-370	3388	12	follows	follow	VERB
ftr-370	3388	13	:	:	PUNCT
ftr-370	3388	14	miller	miller	PROPN
ftr-370	3388	15	’s	’s	PART
ftr-370	3388	16	view	view	NOUN
ftr-370	3388	17	that	that	SCONJ
ftr-370	3388	18	a	a	DET
ftr-370	3388	19	criminal	criminal	ADJ
ftr-370	3388	20	defendant	defendant	NOUN
ftr-370	3388	21	may	may	AUX
ftr-370	3388	22	not	not	PART
ftr-370	3388	23	treat	treat	VERB
ftr-370	3388	24	a	a	DET
ftr-370	3388	25	distribution	distribution	NOUN
ftr-370	3388	26	as	as	ADP
ftr-370	3388	27	a	a	DET
ftr-370	3388	28	return	return	NOUN
ftr-370	3388	29	of	of	ADP
ftr-370	3388	30	capital	capital	NOUN
ftr-370	3388	31	without	without	ADP
ftr-370	3388	32	evidence	evidence	NOUN
ftr-370	3388	33	of	of	ADP
ftr-370	3388	34	a	a	DET
ftr-370	3388	35	corresponding	corresponding	ADJ
ftr-370	3388	36	contemporaneous	contemporaneous	ADJ
ftr-370	3388	37	intent	intent	NOUN
ftr-370	3388	38	sits	sit	VERB
ftr-370	3388	39	uncomfortably	uncomfortably	ADV
ftr-370	3388	40	not	not	PART
ftr-370	3388	41	only	only	ADV
ftr-370	3388	42	with	with	ADP
ftr-370	3388	43	the	the	DET
ftr-370	3388	44	tax	tax	NOUN
ftr-370	3388	45	law	law	NOUN
ftr-370	3388	46	’s	’s	PART
ftr-370	3388	47	economic	economic	ADJ
ftr-370	3388	48	realism	realism	NOUN
ftr-370	3388	49	,	,	PUNCT
ftr-370	3388	50	but	but	CCONJ
ftr-370	3388	51	with	with	ADP
ftr-370	3388	52	the	the	DET
ftr-370	3388	53	particular	particular	ADJ
ftr-370	3388	54	wording	wording	NOUN
ftr-370	3388	55	of	of	ADP
ftr-370	3388	56	§	§	PROPN
ftr-370	3388	57	§	§	PROPN
ftr-370	3388	58	301	301	NUM
ftr-370	3388	59	and	and	CCONJ
ftr-370	3388	60	316(a	316(a	NUM
ftr-370	3388	61	)	)	PUNCT
ftr-370	3388	62	,	,	PUNCT
ftr-370	3388	63	as	as	ADV
ftr-370	3388	64	well	well	ADV
ftr-370	3388	65	.	.	PUNCT
ftr-370	3389	1	as	as	SCONJ
ftr-370	3389	2	those	those	DET
ftr-370	3389	3	sections	section	NOUN
ftr-370	3389	4	are	be	AUX
ftr-370	3389	5	written	write	VERB
ftr-370	3389	6	,	,	PUNCT
ftr-370	3389	7	the	the	DET
ftr-370	3389	8	tax	tax	NOUN
ftr-370	3389	9	consequences	consequence	NOUN
ftr-370	3389	10	of	of	ADP
ftr-370	3389	11	a	a	DET
ftr-370	3389	12	“	"	PUNCT
ftr-370	3389	13	distribution	distribution	NOUN
ftr-370	3389	14	by	by	ADP
ftr-370	3389	15	a	a	DET
ftr-370	3389	16	corporation	corporation	NOUN
ftr-370	3389	17	with	with	ADP
ftr-370	3389	18	respect	respect	NOUN
ftr-370	3389	19	to	to	ADP
ftr-370	3389	20	its	its	PRON
ftr-370	3389	21	stock	stock	NOUN
ftr-370	3389	22	”	"	PUNCT
ftr-370	3389	23	depend	depend	NOUN
ftr-370	3389	24	,	,	PUNCT
ftr-370	3389	25	not	not	PART
ftr-370	3389	26	on	on	ADP
ftr-370	3389	27	anyone	anyone	PRON
ftr-370	3389	28	’s	’s	PART
ftr-370	3389	29	purpose	purpose	NOUN
ftr-370	3389	30	to	to	PART
ftr-370	3389	31	return	return	VERB
ftr-370	3389	32	capital	capital	NOUN
ftr-370	3389	33	or	or	CCONJ
ftr-370	3389	34	to	to	PART
ftr-370	3389	35	get	get	VERB
ftr-370	3389	36	it	it	PRON
ftr-370	3389	37	back	back	ADP
ftr-370	3389	38	,	,	PUNCT
ftr-370	3389	39	but	but	CCONJ
ftr-370	3389	40	on	on	ADP
ftr-370	3389	41	facts	fact	NOUN
ftr-370	3389	42	wholly	wholly	ADV
ftr-370	3389	43	independent	independent	ADJ
ftr-370	3389	44	of	of	ADP
ftr-370	3389	45	intent	intent	NOUN
ftr-370	3389	46	:	:	PUNCT
ftr-370	3389	47	whether	whether	SCONJ
ftr-370	3389	48	the	the	DET
ftr-370	3389	49	corporation	corporation	NOUN
ftr-370	3389	50	had	have	VERB
ftr-370	3389	51	earnings	earning	NOUN
ftr-370	3389	52	and	and	CCONJ
ftr-370	3389	53	profits	profit	NOUN
ftr-370	3389	54	,	,	PUNCT
ftr-370	3389	55	and	and	CCONJ
ftr-370	3389	56	the	the	DET
ftr-370	3389	57	amount	amount	NOUN
ftr-370	3389	58	of	of	ADP
ftr-370	3389	59	the	the	DET
ftr-370	3389	60	taxpayer	taxpayer	NOUN
ftr-370	3389	61	’s	’s	PART
ftr-370	3389	62	basis	basis	NOUN
ftr-370	3389	63	for	for	ADP
ftr-370	3389	64	his	his	PRON
ftr-370	3389	65	stock	stock	NOUN
ftr-370	3389	66	.	.	PUNCT
ftr-370	3390	1	•	•	NUM
ftr-370	3390	2	the	the	DET
ftr-370	3390	3	court	court	NOUN
ftr-370	3390	4	stated	state	VERB
ftr-370	3390	5	the	the	DET
ftr-370	3390	6	test	test	NOUN
ftr-370	3390	7	to	to	PART
ftr-370	3390	8	be	be	AUX
ftr-370	3390	9	“	"	PUNCT
ftr-370	3390	10	that	that	SCONJ
ftr-370	3390	11	economic	economic	ADJ
ftr-370	3390	12	substance	substance	NOUN
ftr-370	3390	13	remains	remain	VERB
ftr-370	3390	14	the	the	DET
ftr-370	3390	15	right	right	ADJ
ftr-370	3390	16	touchstone	touchstone	NOUN
ftr-370	3390	17	for	for	ADP
ftr-370	3390	18	characterizing	characterize	VERB
ftr-370	3390	19	funds	fund	NOUN
ftr-370	3390	20	received	receive	VERB
ftr-370	3390	21	when	when	SCONJ
ftr-370	3390	22	a	a	DET
ftr-370	3390	23	shareholder	shareholder	NOUN
ftr-370	3390	24	diverts	divert	VERB
ftr-370	3390	25	them	they	PRON
ftr-370	3390	26	before	before	SCONJ
ftr-370	3390	27	they	they	PRON
ftr-370	3390	28	can	can	AUX
ftr-370	3390	29	be	be	AUX
ftr-370	3390	30	recorded	record	VERB
ftr-370	3390	31	on	on	ADP
ftr-370	3390	32	the	the	DET
ftr-370	3390	33	corporation	corporation	NOUN
ftr-370	3390	34	’s	’s	PART
ftr-370	3390	35	books	book	NOUN
ftr-370	3390	36	,	,	PUNCT
ftr-370	3390	37	”	"	PUNCT
ftr-370	3390	38	and	and	CCONJ
ftr-370	3390	39	that	that	SCONJ
ftr-370	3390	40	they	they	PRON
ftr-370	3390	41	“	"	PUNCT
ftr-370	3390	42	may	may	AUX
ftr-370	3390	43	be	be	AUX
ftr-370	3390	44	seen	see	VERB
ftr-370	3390	45	as	as	ADP
ftr-370	3390	46	dividends	dividend	NOUN
ftr-370	3390	47	or	or	CCONJ
ftr-370	3390	48	capital	capital	NOUN
ftr-370	3390	49	distributions	distribution	NOUN
ftr-370	3390	50	for	for	ADP
ftr-370	3390	51	purposes	purpose	NOUN
ftr-370	3390	52	of	of	ADP
ftr-370	3390	53	§	§	PROPN
ftr-370	3390	54	§	§	PROPN
ftr-370	3390	55	301	301	NUM
ftr-370	3390	56	and	and	CCONJ
ftr-370	3390	57	316(a	316(a	NUM
ftr-370	3390	58	)	)	PUNCT
ftr-370	3390	59	.	.	PUNCT
ftr-370	3390	60	”	"	PUNCT
ftr-370	3391	1	it	it	PRON
ftr-370	3391	2	analyzed	analyze	VERB
ftr-370	3391	3	the	the	DET
ftr-370	3391	4	treatment	treatment	NOUN
ftr-370	3391	5	of	of	ADP
ftr-370	3391	6	distributions	distribution	NOUN
ftr-370	3391	7	received	receive	VERB
ftr-370	3391	8	with	with	ADP
ftr-370	3391	9	respect	respect	NOUN
ftr-370	3391	10	to	to	ADP
ftr-370	3391	11	a	a	DET
ftr-370	3391	12	corporation	corporation	NOUN
ftr-370	3391	13	’s	’s	PART
ftr-370	3391	14	stock	stock	NOUN
ftr-370	3391	15	under	under	ADP
ftr-370	3391	16	§	§	PROPN
ftr-370	3391	17	301(a	301(a	NUM
ftr-370	3391	18	)	)	PUNCT
ftr-370	3391	19	and	and	CCONJ
ftr-370	3391	20	concluded	conclude	VERB
ftr-370	3391	21	that	that	SCONJ
ftr-370	3391	22	an	an	DET
ftr-370	3391	23	exception	exception	NOUN
ftr-370	3391	24	for	for	ADP
ftr-370	3391	25	criminal	criminal	ADJ
ftr-370	3391	26	cases	case	NOUN
ftr-370	3391	27	was	be	AUX
ftr-370	3391	28	improper	improper	ADJ
ftr-370	3391	29	,	,	PUNCT
ftr-370	3391	30	and	and	CCONJ
ftr-370	3391	31	concluded	conclude	VERB
ftr-370	3391	32	the	the	DET
ftr-370	3391	33	implausibility	implausibility	NOUN
ftr-370	3391	34	of	of	ADP
ftr-370	3391	35	a	a	DET
ftr-370	3391	36	statutory	statutory	ADJ
ftr-370	3391	37	reading	reading	NOUN
ftr-370	3391	38	that	that	PRON
ftr-370	3391	39	either	either	CCONJ
ftr-370	3391	40	creates	create	VERB
ftr-370	3391	41	a	a	DET
ftr-370	3391	42	tax	tax	NOUN
ftr-370	3391	43	limbo	limbo	NOUN
ftr-370	3391	44	or	or	CCONJ
ftr-370	3391	45	forces	force	NOUN
ftr-370	3391	46	resort	resort	VERB
ftr-370	3391	47	to	to	ADP
ftr-370	3391	48	an	an	DET
ftr-370	3391	49	atextual	atextual	ADJ
ftr-370	3391	50	stopgap	stopgap	NOUN
ftr-370	3391	51	is	be	AUX
ftr-370	3391	52	all	all	DET
ftr-370	3391	53	the	the	DET
ftr-370	3391	54	clearer	clear	ADJ
ftr-370	3391	55	from	from	ADP
ftr-370	3391	56	the	the	DET
ftr-370	3391	57	ninth	ninth	ADJ
ftr-370	3391	58	circuit	circuit	NOUN
ftr-370	3391	59	’s	’s	PART
ftr-370	3391	60	discussion	discussion	NOUN
ftr-370	3391	61	in	in	ADP
ftr-370	3391	62	this	this	DET
ftr-370	3391	63	case	case	NOUN
ftr-370	3391	64	of	of	ADP
ftr-370	3391	65	its	its	PRON
ftr-370	3391	66	own	own	ADJ
ftr-370	3391	67	understanding	understanding	NOUN
ftr-370	3391	68	of	of	ADP
ftr-370	3391	69	the	the	DET
ftr-370	3391	70	consequences	consequence	NOUN
ftr-370	3391	71	of	of	ADP
ftr-370	3391	72	miller	miller	PROPN
ftr-370	3391	73	’s	’s	PART
ftr-370	3391	74	rule	rule	NOUN
ftr-370	3391	75	:	:	PUNCT
ftr-370	3391	76	the	the	DET
ftr-370	3391	77	court	court	NOUN
ftr-370	3391	78	openly	openly	ADV
ftr-370	3391	79	acknowledged	acknowledge	VERB
ftr-370	3391	80	that	that	SCONJ
ftr-370	3391	81	“	"	PUNCT
ftr-370	3391	82	imposing	impose	VERB
ftr-370	3391	83	an	an	DET
ftr-370	3391	84	intent	intent	ADJ
ftr-370	3391	85	requirement	requirement	NOUN
ftr-370	3391	86	creates	create	VERB
ftr-370	3391	87	a	a	DET
ftr-370	3391	88	disconnect	disconnect	NOUN
ftr-370	3391	89	between	between	ADP
ftr-370	3391	90	civil	civil	ADJ
ftr-370	3391	91	and	and	CCONJ
ftr-370	3391	92	criminal	criminal	ADJ
ftr-370	3391	93	liability	liability	NOUN
ftr-370	3391	94	,	,	PUNCT
ftr-370	3391	95	”	"	PUNCT
ftr-370	3391	96	470	470	NUM
ftr-370	3391	97	f.3d	f.3d	NUM
ftr-370	3391	98	at	at	ADP
ftr-370	3391	99	934	934	NUM
ftr-370	3391	100	.	.	PUNCT
ftr-370	3392	1	in	in	ADP
ftr-370	3392	2	construing	construe	VERB
ftr-370	3392	3	distribution	distribution	NOUN
ftr-370	3392	4	rules	rule	NOUN
ftr-370	3392	5	that	that	PRON
ftr-370	3392	6	draw	draw	VERB
ftr-370	3392	7	no	no	DET
ftr-370	3392	8	distinction	distinction	NOUN
ftr-370	3392	9	in	in	ADP
ftr-370	3392	10	terms	term	NOUN
ftr-370	3392	11	of	of	ADP
ftr-370	3392	12	criminal	criminal	ADJ
ftr-370	3392	13	or	or	CCONJ
ftr-370	3392	14	civil	civil	ADJ
ftr-370	3392	15	consequences	consequence	NOUN
ftr-370	3392	16	,	,	PUNCT
ftr-370	3392	17	the	the	DET
ftr-370	3392	18	disparity	disparity	NOUN
ftr-370	3392	19	of	of	ADP
ftr-370	3392	20	treatment	treatment	NOUN
ftr-370	3392	21	assumed	assume	VERB
ftr-370	3392	22	by	by	ADP
ftr-370	3392	23	the	the	DET
ftr-370	3392	24	court	court	PROPN
ftr-370	3392	25	of	of	ADP
ftr-370	3392	26	appeals	appeal	NOUN
ftr-370	3392	27	counts	count	VERB
ftr-370	3392	28	heavily	heavily	ADV
ftr-370	3392	29	against	against	ADP
ftr-370	3392	30	its	its	PRON
ftr-370	3392	31	contemporaneous	contemporaneous	ADJ
ftr-370	3392	32	intent	intent	NOUN
ftr-370	3392	33	construction	construction	NOUN
ftr-370	3392	34	(	(	PUNCT
ftr-370	3392	35	quite	quite	ADV
ftr-370	3392	36	apart	apart	ADV
ftr-370	3392	37	from	from	ADP
ftr-370	3392	38	the	the	DET
ftr-370	3392	39	circuit	circuit	NOUN
ftr-370	3392	40	’s	’s	PART
ftr-370	3392	41	understanding	understanding	NOUN
ftr-370	3392	42	that	that	SCONJ
ftr-370	3392	43	its	its	PRON
ftr-370	3392	44	interpretation	interpretation	NOUN
ftr-370	3392	45	entails	entail	VERB
ftr-370	3392	46	criminal	criminal	ADJ
ftr-370	3392	47	liability	liability	NOUN
ftr-370	3392	48	for	for	ADP
ftr-370	3392	49	evasion	evasion	NOUN
ftr-370	3392	50	without	without	ADP
ftr-370	3392	51	any	any	DET
ftr-370	3392	52	showing	showing	NOUN
ftr-370	3392	53	of	of	ADP
ftr-370	3392	54	a	a	DET
ftr-370	3392	55	tax	tax	NOUN
ftr-370	3392	56	deficiency	deficiency	NOUN
ftr-370	3392	57	)	)	PUNCT
ftr-370	3392	58	.	.	PUNCT
ftr-370	3393	1	•	•	NOUN
ftr-370	3393	2	in	in	ADP
ftr-370	3393	3	footnote	footnote	NOUN
ftr-370	3393	4	7	7	NUM
ftr-370	3393	5	to	to	ADP
ftr-370	3393	6	the	the	DET
ftr-370	3393	7	opinion	opinion	NOUN
ftr-370	3393	8	the	the	DET
ftr-370	3393	9	court	court	NOUN
ftr-370	3393	10	cited	cite	VERB
ftr-370	3393	11	isenbergh	isenbergh	NOUN
ftr-370	3393	12	,	,	PUNCT
ftr-370	3393	13	“	"	PUNCT
ftr-370	3393	14	review	review	NOUN
ftr-370	3393	15	:	:	PUNCT
ftr-370	3393	16	musings	musing	NOUN
ftr-370	3393	17	on	on	ADP
ftr-370	3393	18	form	form	NOUN
ftr-370	3393	19	and	and	CCONJ
ftr-370	3393	20	substance	substance	NOUN
ftr-370	3393	21	in	in	ADP
ftr-370	3393	22	taxation	taxation	NOUN
ftr-370	3393	23	,	,	PUNCT
ftr-370	3393	24	”	"	PUNCT
ftr-370	3393	25	49	49	NUM
ftr-370	3393	26	u.	u.	PROPN
ftr-370	3393	27	chi	chi	PROPN
ftr-370	3393	28	.	.	PUNCT
ftr-370	3394	1	l.	l.	PROPN
ftr-370	3394	2	rev	rev	PROPN
ftr-370	3394	3	.	.	PROPN
ftr-370	3394	4	859	859	NUM
ftr-370	3394	5	(	(	PUNCT
ftr-370	3394	6	1982	1982	NUM
ftr-370	3394	7	)	)	PUNCT
ftr-370	3394	8	,	,	PUNCT
ftr-370	3394	9	for	for	ADP
ftr-370	3394	10	the	the	DET
ftr-370	3394	11	proposition	proposition	NOUN
ftr-370	3394	12	that	that	SCONJ
ftr-370	3394	13	the	the	DET
ftr-370	3394	14	tax	tax	NOUN
ftr-370	3394	15	consequences	consequence	NOUN
ftr-370	3394	16	of	of	ADP
ftr-370	3394	17	a	a	DET
ftr-370	3394	18	transaction	transaction	NOUN
ftr-370	3394	19	should	should	AUX
ftr-370	3394	20	depend	depend	VERB
ftr-370	3394	21	on	on	ADP
ftr-370	3394	22	what	what	PRON
ftr-370	3394	23	was	be	AUX
ftr-370	3394	24	actually	actually	ADV
ftr-370	3394	25	done	do	VERB
ftr-370	3394	26	,	,	PUNCT
ftr-370	3394	27	and	and	CCONJ
ftr-370	3394	28	not	not	PART
ftr-370	3394	29	on	on	ADP
ftr-370	3394	30	whether	whether	SCONJ
ftr-370	3394	31	alternative	alternative	ADJ
ftr-370	3394	32	routes	route	NOUN
ftr-370	3394	33	would	would	AUX
ftr-370	3394	34	have	have	AUX
ftr-370	3394	35	offered	offer	VERB
ftr-370	3394	36	better	well	ADV
ftr-370	3394	37	or	or	CCONJ
ftr-370	3394	38	worse	bad	ADJ
ftr-370	3394	39	tax	tax	NOUN
ftr-370	3394	40	consequences	consequence	NOUN
ftr-370	3394	41	.	.	PUNCT
ftr-370	3395	1	•	•	NOUN
ftr-370	3395	2	the	the	DET
ftr-370	3395	3	court	court	NOUN
ftr-370	3395	4	declined	decline	VERB
ftr-370	3395	5	to	to	PART
ftr-370	3395	6	address	address	VERB
ftr-370	3395	7	the	the	DET
ftr-370	3395	8	government	government	NOUN
ftr-370	3395	9	’s	’s	PART
ftr-370	3395	10	alternative	alternative	ADJ
ftr-370	3395	11	argument	argument	NOUN
ftr-370	3395	12	that	that	SCONJ
ftr-370	3395	13	diversion	diversion	NOUN
ftr-370	3395	14	was	be	AUX
ftr-370	3395	15	an	an	DET
ftr-370	3395	16	unlawful	unlawful	ADJ
ftr-370	3395	17	act	act	NOUN
ftr-370	3395	18	akin	akin	ADJ
ftr-370	3395	19	to	to	ADP
ftr-370	3395	20	embezzlement	embezzlement	NOUN
ftr-370	3395	21	,	,	PUNCT
ftr-370	3395	22	rather	rather	ADV
ftr-370	3395	23	than	than	ADP
ftr-370	3395	24	a	a	DET
ftr-370	3395	25	distribution	distribution	NOUN
ftr-370	3395	26	with	with	ADP
ftr-370	3395	27	respect	respect	NOUN
ftr-370	3395	28	to	to	ADP
ftr-370	3395	29	the	the	DET
ftr-370	3395	30	corporation	corporation	NOUN
ftr-370	3395	31	’s	’s	PART
ftr-370	3395	32	stock	stock	NOUN
ftr-370	3395	33	,	,	PUNCT
ftr-370	3395	34	2009	2009	NUM
ftr-370	3395	35	]	]	PUNCT
ftr-370	3395	36	recent	recent	ADJ
ftr-370	3395	37	developments	development	NOUN
ftr-370	3395	38	in	in	ADP
ftr-370	3395	39	federal	federal	ADJ
ftr-370	3395	40	income	income	NOUN
ftr-370	3395	41	taxation	taxation	NOUN
ftr-370	3395	42	431	431	NUM
ftr-370	3395	43	which	which	PRON
ftr-370	3395	44	would	would	AUX
ftr-370	3395	45	result	result	VERB
ftr-370	3395	46	in	in	ADP
ftr-370	3395	47	§	§	PROPN
ftr-370	3395	48	§	§	PROPN
ftr-370	3395	49	301	301	NUM
ftr-370	3395	50	and	and	CCONJ
ftr-370	3395	51	316	316	NUM
ftr-370	3395	52	being	be	AUX
ftr-370	3395	53	irrelevant	irrelevant	ADJ
ftr-370	3395	54	and	and	CCONJ
ftr-370	3395	55	give	give	VERB
ftr-370	3395	56	rise	rise	NOUN
ftr-370	3395	57	to	to	ADP
ftr-370	3395	58	deficiency	deficiency	NOUN
ftr-370	3395	59	for	for	ADP
ftr-370	3395	60	failure	failure	NOUN
ftr-370	3395	61	to	to	PART
ftr-370	3395	62	report	report	VERB
ftr-370	3395	63	the	the	DET
ftr-370	3395	64	proceeds	proceed	NOUN
ftr-370	3395	65	of	of	ADP
ftr-370	3395	66	a	a	DET
ftr-370	3395	67	theft	theft	NOUN
ftr-370	3395	68	,	,	PUNCT
ftr-370	3395	69	because	because	SCONJ
ftr-370	3395	70	that	that	DET
ftr-370	3395	71	question	question	NOUN
ftr-370	3395	72	had	have	AUX
ftr-370	3395	73	not	not	PART
ftr-370	3395	74	been	be	AUX
ftr-370	3395	75	considered	consider	VERB
ftr-370	3395	76	by	by	ADP
ftr-370	3395	77	the	the	DET
ftr-370	3395	78	court	court	NOUN
ftr-370	3395	79	of	of	ADP
ftr-370	3395	80	appeals	appeal	NOUN
ftr-370	3395	81	.	.	PUNCT
ftr-370	3396	1	8	8	X
ftr-370	3396	2	.	.	X
ftr-370	3396	3	lying	lie	VERB
ftr-370	3396	4	in	in	ADP
ftr-370	3396	5	the	the	DET
ftr-370	3396	6	oic	oic	PROPN
ftr-370	3396	7	got	get	VERB
ftr-370	3396	8	the	the	DET
ftr-370	3396	9	taxpayer	taxpayer	NOUN
ftr-370	3396	10	46	46	NUM
ftr-370	3396	11	months	month	NOUN
ftr-370	3396	12	in	in	ADP
ftr-370	3396	13	the	the	DET
ftr-370	3396	14	big	big	PROPN
ftr-370	3396	15	house	house	PROPN
ftr-370	3396	16	.	.	PUNCT
ftr-370	3397	1	united	united	PROPN
ftr-370	3397	2	states	states	PROPN
ftr-370	3397	3	v.	v.	PROPN
ftr-370	3397	4	miller	miller	PROPN
ftr-370	3397	5	,	,	PUNCT
ftr-370	3397	6	520	520	NUM
ftr-370	3397	7	f.3d	f.3d	NUM
ftr-370	3397	8	504	504	NUM
ftr-370	3397	9	(	(	PUNCT
ftr-370	3397	10	5th	5th	ADJ
ftr-370	3397	11	cir	cir	NOUN
ftr-370	3397	12	.	.	PUNCT
ftr-370	3398	1	3/18/08	3/18/08	NUM
ftr-370	3398	2	)	)	PUNCT
ftr-370	3398	3	,	,	PUNCT
ftr-370	3398	4	cert	cert	PROPN
ftr-370	3398	5	.	.	PUNCT
ftr-370	3398	6	denied	deny	VERB
ftr-370	3398	7	129	129	NUM
ftr-370	3398	8	s.	s.	PROPN
ftr-370	3398	9	ct	ct	PROPN
ftr-370	3398	10	.	.	PROPN
ftr-370	3398	11	185	185	NUM
ftr-370	3398	12	(	(	PUNCT
ftr-370	3398	13	10/6/08	10/6/08	NUM
ftr-370	3398	14	)	)	PUNCT
ftr-370	3398	15	.	.	PUNCT
ftr-370	3399	1	the	the	DET
ftr-370	3399	2	fifth	fifth	ADJ
ftr-370	3399	3	circuit	circuit	NOUN
ftr-370	3399	4	(	(	PUNCT
ftr-370	3399	5	judge	judge	PROPN
ftr-370	3399	6	higginbotham	higginbotham	PROPN
ftr-370	3399	7	)	)	PUNCT
ftr-370	3399	8	upheld	uphold	VERB
ftr-370	3399	9	the	the	DET
ftr-370	3399	10	taxpayer	taxpayer	NOUN
ftr-370	3399	11	’s	’s	PART
ftr-370	3399	12	[	[	X
ftr-370	3399	13	nontaxpayer	nontaxpayer	NOUN
ftr-370	3399	14	’s	’s	PART
ftr-370	3399	15	?	?	PUNCT
ftr-370	3399	16	]	]	X
ftr-370	3399	17	conviction	conviction	NOUN
ftr-370	3399	18	under	under	ADP
ftr-370	3399	19	§	§	PROPN
ftr-370	3399	20	7201	7201	NUM
ftr-370	3399	21	for	for	ADP
ftr-370	3399	22	attempting	attempt	VERB
ftr-370	3399	23	to	to	PART
ftr-370	3399	24	evade	evade	VERB
ftr-370	3399	25	payment	payment	NOUN
ftr-370	3399	26	of	of	ADP
ftr-370	3399	27	his	his	PRON
ftr-370	3399	28	tax	tax	NOUN
ftr-370	3399	29	liabilities	liability	NOUN
ftr-370	3399	30	.	.	PUNCT
ftr-370	3400	1	the	the	DET
ftr-370	3400	2	taxpayer	taxpayer	NOUN
ftr-370	3400	3	owed	owe	VERB
ftr-370	3400	4	over	over	ADP
ftr-370	3400	5	$	$	SYM
ftr-370	3400	6	2	2	NUM
ftr-370	3400	7	million	million	NUM
ftr-370	3400	8	of	of	ADP
ftr-370	3400	9	taxes	taxis	NOUN
ftr-370	3400	10	,	,	PUNCT
ftr-370	3400	11	interest	interest	NOUN
ftr-370	3400	12	and	and	CCONJ
ftr-370	3400	13	penalties	penalty	NOUN
ftr-370	3400	14	.	.	PUNCT
ftr-370	3401	1	after	after	ADP
ftr-370	3401	2	surreptitiously	surreptitiously	ADV
ftr-370	3401	3	transferring	transfer	VERB
ftr-370	3401	4	over	over	ADP
ftr-370	3401	5	$	$	SYM
ftr-370	3401	6	1	1	NUM
ftr-370	3401	7	million	million	NUM
ftr-370	3401	8	of	of	ADP
ftr-370	3401	9	assets	asset	NOUN
ftr-370	3401	10	to	to	ADP
ftr-370	3401	11	offshore	offshore	ADJ
ftr-370	3401	12	accounts	account	NOUN
ftr-370	3401	13	,	,	PUNCT
ftr-370	3401	14	he	he	PRON
ftr-370	3401	15	filed	file	VERB
ftr-370	3401	16	an	an	DET
ftr-370	3401	17	offer	offer	NOUN
ftr-370	3401	18	in	in	ADP
ftr-370	3401	19	compromise	compromise	NOUN
ftr-370	3401	20	based	base	VERB
ftr-370	3401	21	on	on	ADP
ftr-370	3401	22	doubt	doubt	NOUN
ftr-370	3401	23	as	as	ADP
ftr-370	3401	24	to	to	ADP
ftr-370	3401	25	collectability	collectability	NOUN
ftr-370	3401	26	,	,	PUNCT
ftr-370	3401	27	in	in	ADP
ftr-370	3401	28	which	which	PRON
ftr-370	3401	29	he	he	PRON
ftr-370	3401	30	claimed	claim	VERB
ftr-370	3401	31	that	that	SCONJ
ftr-370	3401	32	because	because	SCONJ
ftr-370	3401	33	he	he	PRON
ftr-370	3401	34	had	have	VERB
ftr-370	3401	35	insufficient	insufficient	ADJ
ftr-370	3401	36	assets	asset	NOUN
ftr-370	3401	37	and	and	CCONJ
ftr-370	3401	38	income	income	NOUN
ftr-370	3401	39	he	he	PRON
ftr-370	3401	40	could	could	AUX
ftr-370	3401	41	only	only	ADV
ftr-370	3401	42	afford	afford	VERB
ftr-370	3401	43	to	to	PART
ftr-370	3401	44	pay	pay	VERB
ftr-370	3401	45	$	$	SYM
ftr-370	3401	46	7,500	7,500	NUM
ftr-370	3401	47	.	.	PUNCT
ftr-370	3402	1	even	even	ADV
ftr-370	3402	2	though	though	SCONJ
ftr-370	3402	3	after	after	ADP
ftr-370	3402	4	the	the	DET
ftr-370	3402	5	fact	fact	NOUN
ftr-370	3402	6	the	the	DET
ftr-370	3402	7	taxpayer	taxpayer	NOUN
ftr-370	3402	8	discovered	discover	VERB
ftr-370	3402	9	that	that	SCONJ
ftr-370	3402	10	the	the	DET
ftr-370	3402	11	$	$	SYM
ftr-370	3402	12	1	1	NUM
ftr-370	3402	13	million	million	NUM
ftr-370	3402	14	had	have	AUX
ftr-370	3402	15	“	"	PUNCT
ftr-370	3402	16	disappeared	disappear	VERB
ftr-370	3402	17	”	"	PUNCT
ftr-370	3402	18	–	–	PUNCT
ftr-370	3402	19	maybe	maybe	ADV
ftr-370	3402	20	you	you	PRON
ftr-370	3402	21	ca	can	AUX
ftr-370	3402	22	n’t	not	PART
ftr-370	3402	23	trust	trust	VERB
ftr-370	3402	24	people	people	NOUN
ftr-370	3402	25	who	who	PRON
ftr-370	3402	26	promise	promise	VERB
ftr-370	3402	27	to	to	PART
ftr-370	3402	28	hide	hide	VERB
ftr-370	3402	29	your	your	PRON
ftr-370	3402	30	money	money	NOUN
ftr-370	3402	31	for	for	ADP
ftr-370	3402	32	you	you	PRON
ftr-370	3402	33	while	while	SCONJ
ftr-370	3402	34	you	you	PRON
ftr-370	3402	35	’re	’re	AUX
ftr-370	3402	36	committing	commit	VERB
ftr-370	3402	37	tax	tax	NOUN
ftr-370	3402	38	fraud	fraud	NOUN
ftr-370	3402	39	–	–	PUNCT
ftr-370	3402	40	at	at	ADP
ftr-370	3402	41	the	the	DET
ftr-370	3402	42	time	time	NOUN
ftr-370	3402	43	he	he	PRON
ftr-370	3402	44	filed	file	VERB
ftr-370	3402	45	the	the	DET
ftr-370	3402	46	offer	offer	NOUN
ftr-370	3402	47	in	in	ADP
ftr-370	3402	48	compromise	compromise	NOUN
ftr-370	3402	49	,	,	PUNCT
ftr-370	3402	50	“	"	PUNCT
ftr-370	3402	51	he	he	PRON
ftr-370	3402	52	believed	believe	VERB
ftr-370	3402	53	he	he	PRON
ftr-370	3402	54	had	have	VERB
ftr-370	3402	55	$	$	SYM
ftr-370	3402	56	1	1	NUM
ftr-370	3402	57	million	million	NUM
ftr-370	3402	58	squirreled	squirrele	VERB
ftr-370	3402	59	away	away	ADV
ftr-370	3402	60	overseas	overseas	ADV
ftr-370	3402	61	.	.	PUNCT
ftr-370	3402	62	”	"	PUNCT
ftr-370	3403	1	•	•	NUM
ftr-370	3403	2	query	query	NOUN
ftr-370	3403	3	whether	whether	SCONJ
ftr-370	3403	4	making	make	VERB
ftr-370	3403	5	a	a	DET
ftr-370	3403	6	statement	statement	NOUN
ftr-370	3403	7	that	that	PRON
ftr-370	3403	8	is	be	AUX
ftr-370	3403	9	literally	literally	ADV
ftr-370	3403	10	true	true	ADJ
ftr-370	3403	11	,	,	PUNCT
ftr-370	3403	12	i.e.	i.e.	X
ftr-370	3403	13	,	,	PUNCT
ftr-370	3403	14	that	that	SCONJ
ftr-370	3403	15	the	the	DET
ftr-370	3403	16	transferred	transfer	VERB
ftr-370	3403	17	money	money	NOUN
ftr-370	3403	18	was	be	AUX
ftr-370	3403	19	not	not	PART
ftr-370	3403	20	available	available	ADJ
ftr-370	3403	21	to	to	PART
ftr-370	3403	22	pay	pay	VERB
ftr-370	3403	23	his	his	PRON
ftr-370	3403	24	tax	tax	NOUN
ftr-370	3403	25	obligations	obligation	NOUN
ftr-370	3403	26	,	,	PUNCT
ftr-370	3403	27	can	can	AUX
ftr-370	3403	28	be	be	AUX
ftr-370	3403	29	criminal	criminal	ADJ
ftr-370	3403	30	?	?	PUNCT
ftr-370	3404	1	9	9	X
ftr-370	3404	2	.	.	X
ftr-370	3405	1	it	it	PRON
ftr-370	3405	2	’s	’	VERB
ftr-370	3405	3	no	no	DET
ftr-370	3405	4	defense	defense	NOUN
ftr-370	3405	5	to	to	ADP
ftr-370	3405	6	a	a	DET
ftr-370	3405	7	criminal	criminal	ADJ
ftr-370	3405	8	failure	failure	NOUN
ftr-370	3405	9	to	to	PART
ftr-370	3405	10	pay	pay	VERB
ftr-370	3405	11	charge	charge	NOUN
ftr-370	3405	12	that	that	SCONJ
ftr-370	3405	13	you	you	PRON
ftr-370	3405	14	squandered	squander	VERB
ftr-370	3405	15	the	the	DET
ftr-370	3405	16	money	money	NOUN
ftr-370	3405	17	and	and	CCONJ
ftr-370	3405	18	could	could	AUX
ftr-370	3405	19	n’t	not	PART
ftr-370	3405	20	have	have	AUX
ftr-370	3405	21	paid	pay	VERB
ftr-370	3405	22	it	it	PRON
ftr-370	3405	23	you	you	PRON
ftr-370	3405	24	wanted	want	VERB
ftr-370	3405	25	to	to	PART
ftr-370	3405	26	.	.	PUNCT
ftr-370	3406	1	united	united	PROPN
ftr-370	3406	2	states	states	PROPN
ftr-370	3406	3	v.	v.	CCONJ
ftr-370	3406	4	easterday	easterday	PROPN
ftr-370	3406	5	,	,	PUNCT
ftr-370	3406	6	539	539	NUM
ftr-370	3406	7	f.3d	f.3d	NUM
ftr-370	3406	8	1176	1176	NUM
ftr-370	3406	9	(	(	PUNCT
ftr-370	3406	10	9th	9th	ADJ
ftr-370	3406	11	cir	cir	NOUN
ftr-370	3406	12	.	.	PUNCT
ftr-370	3407	1	8/22/08	8/22/08	NUM
ftr-370	3407	2	)	)	PUNCT
ftr-370	3407	3	.	.	PUNCT
ftr-370	3408	1	the	the	DET
ftr-370	3408	2	defendant	defendant	NOUN
ftr-370	3408	3	was	be	AUX
ftr-370	3408	4	convicted	convict	VERB
ftr-370	3408	5	under	under	ADP
ftr-370	3408	6	§	§	PROPN
ftr-370	3408	7	7202	7202	NUM
ftr-370	3408	8	for	for	ADP
ftr-370	3408	9	willful	willful	ADJ
ftr-370	3408	10	failure	failure	NOUN
ftr-370	3408	11	to	to	PART
ftr-370	3408	12	pay	pay	VERB
ftr-370	3408	13	over	over	ADP
ftr-370	3408	14	withheld	withhold	VERB
ftr-370	3408	15	employee	employee	NOUN
ftr-370	3408	16	payroll	payroll	NOUN
ftr-370	3408	17	and	and	CCONJ
ftr-370	3408	18	income	income	NOUN
ftr-370	3408	19	taxes	taxis	NOUN
ftr-370	3408	20	.	.	PUNCT
ftr-370	3409	1	he	he	PRON
ftr-370	3409	2	had	have	AUX
ftr-370	3409	3	requested	request	VERB
ftr-370	3409	4	“	"	PUNCT
ftr-370	3409	5	an	an	DET
ftr-370	3409	6	‘	'	PUNCT
ftr-370	3409	7	ability	ability	NOUN
ftr-370	3409	8	to	to	PART
ftr-370	3409	9	pay	pay	VERB
ftr-370	3409	10	instruction	instruction	NOUN
ftr-370	3409	11	’	'	PUNCT
ftr-370	3409	12	in	in	ADP
ftr-370	3409	13	order	order	NOUN
ftr-370	3409	14	to	to	PART
ftr-370	3409	15	contend	contend	VERB
ftr-370	3409	16	to	to	ADP
ftr-370	3409	17	the	the	DET
ftr-370	3409	18	jury	jury	NOUN
ftr-370	3409	19	that	that	SCONJ
ftr-370	3409	20	his	his	PRON
ftr-370	3409	21	failure	failure	NOUN
ftr-370	3409	22	to	to	PART
ftr-370	3409	23	pay	pay	VERB
ftr-370	3409	24	over	over	ADP
ftr-370	3409	25	the	the	DET
ftr-370	3409	26	taxes	taxis	NOUN
ftr-370	3409	27	he	he	PRON
ftr-370	3409	28	owed	owe	VERB
ftr-370	3409	29	was	be	AUX
ftr-370	3409	30	not	not	PART
ftr-370	3409	31	‘	'	PUNCT
ftr-370	3409	32	willful	willful	ADJ
ftr-370	3409	33	,	,	PUNCT
ftr-370	3409	34	’	'	PUNCT
ftr-370	3409	35	because	because	SCONJ
ftr-370	3409	36	he	he	PRON
ftr-370	3409	37	had	have	AUX
ftr-370	3409	38	spent	spend	VERB
ftr-370	3409	39	the	the	DET
ftr-370	3409	40	money	money	NOUN
ftr-370	3409	41	on	on	ADP
ftr-370	3409	42	other	other	ADJ
ftr-370	3409	43	business	business	NOUN
ftr-370	3409	44	expenses	expense	NOUN
ftr-370	3409	45	and	and	CCONJ
ftr-370	3409	46	therefore	therefore	ADV
ftr-370	3409	47	could	could	AUX
ftr-370	3409	48	not	not	PART
ftr-370	3409	49	pay	pay	VERB
ftr-370	3409	50	it	it	PRON
ftr-370	3409	51	to	to	ADP
ftr-370	3409	52	the	the	DET
ftr-370	3409	53	government	government	NOUN
ftr-370	3409	54	when	when	SCONJ
ftr-370	3409	55	it	it	PRON
ftr-370	3409	56	was	be	AUX
ftr-370	3409	57	due	due	ADJ
ftr-370	3409	58	,	,	PUNCT
ftr-370	3409	59	”	"	PUNCT
ftr-370	3409	60	but	but	CCONJ
ftr-370	3409	61	the	the	DET
ftr-370	3409	62	district	district	NOUN
ftr-370	3409	63	court	court	NOUN
ftr-370	3409	64	refused	refuse	VERB
ftr-370	3409	65	to	to	PART
ftr-370	3409	66	give	give	VERB
ftr-370	3409	67	the	the	DET
ftr-370	3409	68	instruction	instruction	NOUN
ftr-370	3409	69	.	.	PUNCT
ftr-370	3410	1	the	the	DET
ftr-370	3410	2	ninth	ninth	ADJ
ftr-370	3410	3	circuit	circuit	NOUN
ftr-370	3410	4	affirmed	affirm	VERB
ftr-370	3410	5	,	,	PUNCT
ftr-370	3410	6	overruling	overrule	VERB
ftr-370	3410	7	its	its	PRON
ftr-370	3410	8	prior	prior	ADJ
ftr-370	3410	9	decision	decision	NOUN
ftr-370	3410	10	to	to	ADP
ftr-370	3410	11	the	the	DET
ftr-370	3410	12	contrary	contrary	NOUN
ftr-370	3410	13	in	in	ADP
ftr-370	3410	14	united	united	PROPN
ftr-370	3410	15	states	states	PROPN
ftr-370	3410	16	v.	v.	ADP
ftr-370	3410	17	poll	poll	NOUN
ftr-370	3410	18	,	,	PUNCT
ftr-370	3410	19	521	521	NUM
ftr-370	3410	20	f.2d	f.2d	X
ftr-370	3410	21	329	329	NUM
ftr-370	3410	22	(	(	PUNCT
ftr-370	3410	23	9th	9th	ADJ
ftr-370	3410	24	cir	cir	NOUN
ftr-370	3410	25	.	.	PUNCT
ftr-370	3411	1	1975	1975	NUM
ftr-370	3411	2	)	)	PUNCT
ftr-370	3411	3	,	,	PUNCT
ftr-370	3411	4	on	on	ADP
ftr-370	3411	5	the	the	DET
ftr-370	3411	6	ground	ground	NOUN
ftr-370	3411	7	that	that	SCONJ
ftr-370	3411	8	the	the	DET
ftr-370	3411	9	subsequent	subsequent	ADJ
ftr-370	3411	10	supreme	supreme	PROPN
ftr-370	3411	11	court	court	PROPN
ftr-370	3411	12	decision	decision	NOUN
ftr-370	3411	13	in	in	ADP
ftr-370	3411	14	united	united	PROPN
ftr-370	3411	15	states	states	PROPN
ftr-370	3411	16	v.	v.	ADP
ftr-370	3411	17	pomponio	pomponio	PROPN
ftr-370	3411	18	,	,	PUNCT
ftr-370	3411	19	429	429	NUM
ftr-370	3411	20	u.s	u.s	PROPN
ftr-370	3411	21	.	.	PROPN
ftr-370	3411	22	10	10	NUM
ftr-370	3411	23	(	(	PUNCT
ftr-370	3411	24	1976	1976	NUM
ftr-370	3411	25	)	)	PUNCT
ftr-370	3411	26	,	,	PUNCT
ftr-370	3411	27	by	by	ADP
ftr-370	3411	28	implication	implication	NOUN
ftr-370	3411	29	repudiated	repudiate	VERB
ftr-370	3411	30	any	any	DET
ftr-370	3411	31	requirement	requirement	NOUN
ftr-370	3411	32	of	of	ADP
ftr-370	3411	33	proving	prove	VERB
ftr-370	3411	34	ability	ability	NOUN
ftr-370	3411	35	to	to	PART
ftr-370	3411	36	pay	pay	VERB
ftr-370	3411	37	as	as	ADP
ftr-370	3411	38	an	an	DET
ftr-370	3411	39	element	element	NOUN
ftr-370	3411	40	of	of	ADP
ftr-370	3411	41	the	the	DET
ftr-370	3411	42	crime	crime	NOUN
ftr-370	3411	43	of	of	ADP
ftr-370	3411	44	willful	willful	ADJ
ftr-370	3411	45	failure	failure	NOUN
ftr-370	3411	46	to	to	PART
ftr-370	3411	47	pay	pay	VERB
ftr-370	3411	48	.	.	PUNCT
ftr-370	3412	1	possession	possession	NOUN
ftr-370	3412	2	of	of	ADP
ftr-370	3412	3	sufficient	sufficient	ADJ
ftr-370	3412	4	funds	fund	NOUN
ftr-370	3412	5	to	to	PART
ftr-370	3412	6	pay	pay	VERB
ftr-370	3412	7	the	the	DET
ftr-370	3412	8	tax	tax	NOUN
ftr-370	3412	9	is	be	AUX
ftr-370	3412	10	not	not	PART
ftr-370	3412	11	an	an	DET
ftr-370	3412	12	element	element	NOUN
ftr-370	3412	13	of	of	ADP
ftr-370	3412	14	the	the	DET
ftr-370	3412	15	crime	crime	NOUN
ftr-370	3412	16	of	of	ADP
ftr-370	3412	17	under	under	ADP
ftr-370	3412	18	§	§	PROPN
ftr-370	3412	19	7202	7202	NUM
ftr-370	3412	20	(	(	PUNCT
ftr-370	3412	21	or	or	CCONJ
ftr-370	3412	22	§	§	PROPN
ftr-370	3412	23	7203	7203	NUM
ftr-370	3412	24	)	)	PUNCT
ftr-370	3412	25	.	.	PUNCT
ftr-370	3413	1	a	a	DET
ftr-370	3413	2	conviction	conviction	NOUN
ftr-370	3413	3	will	will	AUX
ftr-370	3413	4	be	be	AUX
ftr-370	3413	5	sustained	sustain	VERB
ftr-370	3413	6	without	without	ADP
ftr-370	3413	7	any	any	DET
ftr-370	3413	8	showing	showing	NOUN
ftr-370	3413	9	of	of	ADP
ftr-370	3413	10	the	the	DET
ftr-370	3413	11	taxpayer	taxpayer	NOUN
ftr-370	3413	12	’s	’s	PART
ftr-370	3413	13	ability	ability	NOUN
ftr-370	3413	14	to	to	PART
ftr-370	3413	15	pay	pay	VERB
ftr-370	3413	16	and	and	CCONJ
ftr-370	3413	17	a	a	DET
ftr-370	3413	18	taxpayer	taxpayer	NOUN
ftr-370	3413	19	is	be	AUX
ftr-370	3413	20	not	not	PART
ftr-370	3413	21	entitled	entitle	VERB
ftr-370	3413	22	to	to	ADP
ftr-370	3413	23	a	a	DET
ftr-370	3413	24	jury	jury	NOUN
ftr-370	3413	25	instruction	instruction	NOUN
ftr-370	3413	26	that	that	PRON
ftr-370	3413	27	to	to	PART
ftr-370	3413	28	support	support	VERB
ftr-370	3413	29	a	a	DET
ftr-370	3413	30	conviction	conviction	NOUN
ftr-370	3413	31	the	the	DET
ftr-370	3413	32	government	government	NOUN
ftr-370	3413	33	must	must	AUX
ftr-370	3413	34	prove	prove	VERB
ftr-370	3413	35	that	that	SCONJ
ftr-370	3413	36	the	the	DET
ftr-370	3413	37	taxpayer	taxpayer	NOUN
ftr-370	3413	38	could	could	AUX
ftr-370	3413	39	have	have	AUX
ftr-370	3413	40	paid	pay	VERB
ftr-370	3413	41	the	the	DET
ftr-370	3413	42	tax	tax	NOUN
ftr-370	3413	43	.	.	PUNCT
ftr-370	3414	1	10	10	NUM
ftr-370	3414	2	.	.	PUNCT
ftr-370	3415	1	steven	steven	PROPN
ftr-370	3415	2	n.s	n.s	PROPN
ftr-370	3415	3	.	.	PROPN
ftr-370	3415	4	cheung	cheung	PROPN
ftr-370	3415	5	,	,	PUNCT
ftr-370	3415	6	inc	inc	PROPN
ftr-370	3415	7	.	.	PROPN
ftr-370	3416	1	v.	v.	PROPN
ftr-370	3416	2	united	united	PROPN
ftr-370	3416	3	states	states	PROPN
ftr-370	3416	4	,	,	PUNCT
ftr-370	3416	5	545	545	NUM
ftr-370	3416	6	f.3d	f.3d	NUM
ftr-370	3416	7	695	695	NUM
ftr-370	3416	8	(	(	PUNCT
ftr-370	3416	9	9th	9th	ADJ
ftr-370	3416	10	cir	cir	NOUN
ftr-370	3416	11	.	.	PUNCT
ftr-370	3417	1	9/23/08	9/23/08	NUM
ftr-370	3417	2	)	)	PUNCT
ftr-370	3417	3	.	.	PUNCT
ftr-370	3418	1	the	the	DET
ftr-370	3418	2	flush	flush	ADJ
ftr-370	3418	3	language	language	NOUN
ftr-370	3418	4	of	of	ADP
ftr-370	3418	5	§	§	PROPN
ftr-370	3418	6	6621(a)(1	6621(a)(1	NUM
ftr-370	3418	7	)	)	PUNCT
ftr-370	3418	8	provides	provide	VERB
ftr-370	3418	9	for	for	ADP
ftr-370	3418	10	a	a	DET
ftr-370	3418	11	one	one	NUM
ftr-370	3418	12	and	and	CCONJ
ftr-370	3418	13	a	a	DET
ftr-370	3418	14	half	half	NOUN
ftr-370	3418	15	point	point	NOUN
ftr-370	3418	16	reduction	reduction	NOUN
ftr-370	3418	17	in	in	ADP
ftr-370	3418	18	the	the	DET
ftr-370	3418	19	overpayment	overpayment	ADJ
ftr-370	3418	20	rate	rate	NOUN
ftr-370	3418	21	,	,	PUNCT
ftr-370	3418	22	from	from	ADP
ftr-370	3418	23	2	2	NUM
ftr-370	3418	24	points	point	NOUN
ftr-370	3418	25	above	above	ADP
ftr-370	3418	26	the	the	DET
ftr-370	3418	27	432	432	NUM
ftr-370	3418	28	florida	florida	PROPN
ftr-370	3418	29	tax	tax	NOUN
ftr-370	3418	30	review	review	NOUN
ftr-370	3418	31	[	[	X
ftr-370	3418	32	vol	vol	NOUN
ftr-370	3418	33	.	.	PUNCT
ftr-370	3419	1	9	9	NUM
ftr-370	3419	2	:	:	PUNCT
ftr-370	3419	3	si	si	PROPN
ftr-370	3419	4	federal	federal	ADJ
ftr-370	3419	5	short	short	ADJ
ftr-370	3419	6	term	term	NOUN
ftr-370	3419	7	rate	rate	NOUN
ftr-370	3419	8	to	to	ADP
ftr-370	3419	9	½	½	NOUN
ftr-370	3419	10	point	point	NOUN
ftr-370	3419	11	above	above	ADP
ftr-370	3419	12	the	the	DET
ftr-370	3419	13	federal	federal	ADJ
ftr-370	3419	14	short	short	ADJ
ftr-370	3419	15	term	term	NOUN
ftr-370	3419	16	rate	rate	NOUN
ftr-370	3419	17	,	,	PUNCT
ftr-370	3419	18	if	if	SCONJ
ftr-370	3419	19	an	an	DET
ftr-370	3419	20	overpayment	overpayment	NOUN
ftr-370	3419	21	of	of	ADP
ftr-370	3419	22	tax	tax	NOUN
ftr-370	3419	23	by	by	ADP
ftr-370	3419	24	a	a	DET
ftr-370	3419	25	corporation	corporation	NOUN
ftr-370	3419	26	exceeds	exceed	VERB
ftr-370	3419	27	$	$	SYM
ftr-370	3419	28	10,000	10,000	NUM
ftr-370	3419	29	.	.	PUNCT
ftr-370	3420	1	the	the	DET
ftr-370	3420	2	ninth	ninth	ADJ
ftr-370	3420	3	circuit	circuit	NOUN
ftr-370	3420	4	held	hold	VERB
ftr-370	3420	5	that	that	SCONJ
ftr-370	3420	6	the	the	DET
ftr-370	3420	7	flush	flush	ADJ
ftr-370	3420	8	language	language	NOUN
ftr-370	3420	9	of	of	ADP
ftr-370	3420	10	§	§	PROPN
ftr-370	3420	11	6621(a)(1	6621(a)(1	NUM
ftr-370	3420	12	)	)	PUNCT
ftr-370	3420	13	applies	apply	VERB
ftr-370	3420	14	to	to	ADP
ftr-370	3420	15	interest	interest	NOUN
ftr-370	3420	16	payable	payable	ADJ
ftr-370	3420	17	by	by	ADP
ftr-370	3420	18	the	the	DET
ftr-370	3420	19	government	government	NOUN
ftr-370	3420	20	to	to	ADP
ftr-370	3420	21	a	a	DET
ftr-370	3420	22	corporate	corporate	ADJ
ftr-370	3420	23	taxpayer	taxpayer	NOUN
ftr-370	3420	24	pursuant	pursuant	ADJ
ftr-370	3420	25	to	to	ADP
ftr-370	3420	26	a	a	DET
ftr-370	3420	27	wrongful	wrongful	ADJ
ftr-370	3420	28	levy	levy	NOUN
ftr-370	3420	29	judgment	judgment	NOUN
ftr-370	3420	30	.	.	PUNCT
ftr-370	3421	1	11	11	NUM
ftr-370	3421	2	.	.	PUNCT
ftr-370	3421	3	williams	williams	PROPN
ftr-370	3421	4	v.	v.	PROPN
ftr-370	3421	5	commissioner	commissioner	PROPN
ftr-370	3421	6	,	,	PUNCT
ftr-370	3421	7	131	131	NUM
ftr-370	3421	8	t.c	t.c	PROPN
ftr-370	3421	9	.	.	PUNCT
ftr-370	3422	1	no	no	INTJ
ftr-370	3422	2	.	.	NOUN
ftr-370	3422	3	6	6	NUM
ftr-370	3422	4	(	(	PUNCT
ftr-370	3422	5	10/2/08	10/2/08	NUM
ftr-370	3422	6	)	)	PUNCT
ftr-370	3422	7	.	.	PUNCT
ftr-370	3423	1	because	because	SCONJ
ftr-370	3423	2	§	§	PROPN
ftr-370	3423	3	6404(e	6404(e	PROPN
ftr-370	3423	4	)	)	PUNCT
ftr-370	3423	5	authorizes	authorize	VERB
ftr-370	3423	6	the	the	DET
ftr-370	3423	7	commissioner	commissioner	NOUN
ftr-370	3423	8	to	to	PART
ftr-370	3423	9	“	"	PUNCT
ftr-370	3423	10	abate	abate	VERB
ftr-370	3423	11	the	the	DET
ftr-370	3423	12	assessment	assessment	NOUN
ftr-370	3423	13	”	"	PUNCT
ftr-370	3423	14	of	of	ADP
ftr-370	3423	15	interest	interest	NOUN
ftr-370	3423	16	,	,	PUNCT
ftr-370	3423	17	§	§	PROPN
ftr-370	3423	18	6404(e	6404(e	NOUN
ftr-370	3423	19	)	)	PUNCT
ftr-370	3423	20	operates	operate	VERB
ftr-370	3423	21	only	only	ADV
ftr-370	3423	22	after	after	SCONJ
ftr-370	3423	23	there	there	PRON
ftr-370	3423	24	has	have	AUX
ftr-370	3423	25	been	be	AUX
ftr-370	3423	26	an	an	DET
ftr-370	3423	27	assessment	assessment	NOUN
ftr-370	3423	28	of	of	ADP
ftr-370	3423	29	interest	interest	NOUN
ftr-370	3423	30	;	;	PUNCT
ftr-370	3423	31	thus	thus	ADV
ftr-370	3423	32	,	,	PUNCT
ftr-370	3423	33	tax	tax	NOUN
ftr-370	3423	34	court	court	NOUN
ftr-370	3423	35	has	have	VERB
ftr-370	3423	36	no	no	DET
ftr-370	3423	37	jurisdiction	jurisdiction	NOUN
ftr-370	3423	38	under	under	ADP
ftr-370	3423	39	§	§	PROPN
ftr-370	3423	40	6404(h	6404(h	NOUN
ftr-370	3423	41	)	)	PUNCT
ftr-370	3423	42	to	to	PART
ftr-370	3423	43	review	review	VERB
ftr-370	3423	44	the	the	DET
ftr-370	3423	45	irs	irs	PROPN
ftr-370	3423	46	’s	’s	PART
ftr-370	3423	47	decision	decision	NOUN
ftr-370	3423	48	not	not	PART
ftr-370	3423	49	to	to	PART
ftr-370	3423	50	abate	abate	VERB
ftr-370	3423	51	interest	interest	NOUN
ftr-370	3423	52	until	until	SCONJ
ftr-370	3423	53	interest	interest	NOUN
ftr-370	3423	54	has	have	AUX
ftr-370	3423	55	been	be	AUX
ftr-370	3423	56	assessed	assess	VERB
ftr-370	3423	57	and	and	CCONJ
ftr-370	3423	58	the	the	DET
ftr-370	3423	59	irs	irs	PROPN
ftr-370	3423	60	has	have	AUX
ftr-370	3423	61	mailed	mail	VERB
ftr-370	3423	62	a	a	DET
ftr-370	3423	63	“	"	PUNCT
ftr-370	3423	64	final	final	ADJ
ftr-370	3423	65	determination	determination	NOUN
ftr-370	3423	66	not	not	PART
ftr-370	3423	67	to	to	PART
ftr-370	3423	68	abate	abate	VERB
ftr-370	3423	69	such	such	ADJ
ftr-370	3423	70	interest	interest	NOUN
ftr-370	3423	71	.	.	PUNCT
ftr-370	3423	72	”	"	PUNCT
ftr-370	3424	1	nor	nor	CCONJ
ftr-370	3424	2	does	do	AUX
ftr-370	3424	3	the	the	DET
ftr-370	3424	4	tax	tax	NOUN
ftr-370	3424	5	court	court	NOUN
ftr-370	3424	6	have	have	VERB
ftr-370	3424	7	jurisdiction	jurisdiction	NOUN
ftr-370	3424	8	to	to	PART
ftr-370	3424	9	review	review	VERB
ftr-370	3424	10	the	the	DET
ftr-370	3424	11	assessment	assessment	NOUN
ftr-370	3424	12	of	of	ADP
ftr-370	3424	13	foreign	foreign	ADJ
ftr-370	3424	14	bank	bank	NOUN
ftr-370	3424	15	account	account	NOUN
ftr-370	3424	16	reporting	reporting	NOUN
ftr-370	3424	17	(	(	PUNCT
ftr-370	3424	18	fbar	fbar	NOUN
ftr-370	3424	19	)	)	PUNCT
ftr-370	3424	20	penalties	penalty	NOUN
ftr-370	3424	21	imposed	impose	VERB
ftr-370	3424	22	under	under	ADP
ftr-370	3424	23	31	31	NUM
ftr-370	3424	24	u.s.c	u.s.c	ADJ
ftr-370	3424	25	.	.	PUNCT
ftr-370	3425	1	§	§	PROPN
ftr-370	3425	2	5321(a	5321(a	NUM
ftr-370	3425	3	)	)	PUNCT
ftr-370	3425	4	(	(	PUNCT
ftr-370	3425	5	and	and	CCONJ
ftr-370	3425	6	assessed	assess	VERB
ftr-370	3425	7	under	under	ADP
ftr-370	3425	8	31	31	NUM
ftr-370	3425	9	u.s.c	u.s.c	NOUN
ftr-370	3425	10	.	.	PUNCT
ftr-370	3425	11	)	)	PUNCT
ftr-370	3426	1	for	for	ADP
ftr-370	3426	2	violations	violation	NOUN
ftr-370	3426	3	of	of	ADP
ftr-370	3426	4	the	the	DET
ftr-370	3426	5	reporting	reporting	NOUN
ftr-370	3426	6	requirements	requirement	NOUN
ftr-370	3426	7	in	in	ADP
ftr-370	3426	8	31	31	NUM
ftr-370	3426	9	u.s.c	u.s.c	NOUN
ftr-370	3426	10	.	.	PUNCT
ftr-370	3427	1	under	under	ADP
ftr-370	3427	2	the	the	DET
ftr-370	3427	3	statute	statute	NOUN
ftr-370	3427	4	,	,	PUNCT
ftr-370	3427	5	fbar	fbar	NOUN
ftr-370	3427	6	penalties	penalty	NOUN
ftr-370	3427	7	are	be	AUX
ftr-370	3427	8	assessed	assess	VERB
ftr-370	3427	9	without	without	ADP
ftr-370	3427	10	a	a	DET
ftr-370	3427	11	deficiency	deficiency	NOUN
ftr-370	3427	12	notice	notice	NOUN
ftr-370	3427	13	–	–	PUNCT
ftr-370	3427	14	a	a	DET
ftr-370	3427	15	deficiency	deficiency	NOUN
ftr-370	3427	16	notice	notice	NOUN
ftr-370	3427	17	is	be	AUX
ftr-370	3427	18	neither	neither	CCONJ
ftr-370	3427	19	authorized	authorize	VERB
ftr-370	3427	20	under	under	ADP
ftr-370	3427	21	§	§	PROPN
ftr-370	3427	22	6212(a	6212(a	NOUN
ftr-370	3427	23	)	)	PUNCT
ftr-370	3427	24	nor	nor	CCONJ
ftr-370	3427	25	required	require	VERB
ftr-370	3427	26	by	by	ADP
ftr-370	3427	27	§	§	PROPN
ftr-370	3427	28	6213(a	6213(a	NOUN
ftr-370	3427	29	)	)	PUNCT
ftr-370	3427	30	before	before	SCONJ
ftr-370	3427	31	the	the	DET
ftr-370	3427	32	assessment	assessment	NOUN
ftr-370	3427	33	may	may	AUX
ftr-370	3427	34	be	be	AUX
ftr-370	3427	35	made	make	VERB
ftr-370	3427	36	.	.	PUNCT
ftr-370	3428	1	12	12	NUM
ftr-370	3428	2	.	.	PUNCT
ftr-370	3429	1	he	he	PRON
ftr-370	3429	2	was	be	AUX
ftr-370	3429	3	convicted	convict	VERB
ftr-370	3429	4	of	of	ADP
ftr-370	3429	5	criminal	criminal	ADJ
ftr-370	3429	6	tax	tax	NOUN
ftr-370	3429	7	fraud	fraud	NOUN
ftr-370	3429	8	,	,	PUNCT
ftr-370	3429	9	but	but	CCONJ
ftr-370	3429	10	in	in	ADP
ftr-370	3429	11	the	the	DET
ftr-370	3429	12	civil	civil	ADJ
ftr-370	3429	13	case	case	NOUN
ftr-370	3429	14	,	,	PUNCT
ftr-370	3429	15	the	the	DET
ftr-370	3429	16	irs	irs	PROPN
ftr-370	3429	17	could	could	AUX
ftr-370	3429	18	n’t	not	PART
ftr-370	3429	19	prove	prove	VERB
ftr-370	3429	20	any	any	PRON
ftr-370	3429	21	of	of	ADP
ftr-370	3429	22	over	over	ADP
ftr-370	3429	23	$	$	SYM
ftr-370	3429	24	200,000	200,000	NUM
ftr-370	3429	25	deficiency	deficiency	NOUN
ftr-370	3429	26	was	be	AUX
ftr-370	3429	27	due	due	ADJ
ftr-370	3429	28	to	to	ADP
ftr-370	3429	29	fraud	fraud	VERB
ftr-370	3429	30	,	,	PUNCT
ftr-370	3429	31	so	so	ADV
ftr-370	3429	32	judge	judge	PROPN
ftr-370	3429	33	holmes	holmes	PROPN
ftr-370	3429	34	“	"	PUNCT
ftr-370	3429	35	estimates	estimate	NOUN
ftr-370	3429	36	”	"	PUNCT
ftr-370	3429	37	$	$	SYM
ftr-370	3429	38	500	500	NUM
ftr-370	3429	39	of	of	ADP
ftr-370	3429	40	the	the	DET
ftr-370	3429	41	deficiency	deficiency	NOUN
ftr-370	3429	42	due	due	ADP
ftr-370	3429	43	to	to	PART
ftr-370	3429	44	fraud	fraud	VERB
ftr-370	3429	45	in	in	ADP
ftr-370	3429	46	order	order	NOUN
ftr-370	3429	47	to	to	PART
ftr-370	3429	48	avoid	avoid	VERB
ftr-370	3429	49	inconsistency	inconsistency	NOUN
ftr-370	3429	50	.	.	PUNCT
ftr-370	3430	1	barrow	barrow	PROPN
ftr-370	3430	2	v.	v.	PROPN
ftr-370	3430	3	commissioner	commissioner	PROPN
ftr-370	3430	4	,	,	PUNCT
ftr-370	3430	5	t.c	t.c	PROPN
ftr-370	3430	6	.	.	PROPN
ftr-370	3430	7	memo	memo	NOUN
ftr-370	3430	8	.	.	PUNCT
ftr-370	3431	1	2008264	2008264	NUM
ftr-370	3431	2	(	(	PUNCT
ftr-370	3431	3	11/25/08	11/25/08	NUM
ftr-370	3431	4	)	)	PUNCT
ftr-370	3431	5	.	.	PUNCT
ftr-370	3432	1	because	because	SCONJ
ftr-370	3432	2	the	the	DET
ftr-370	3432	3	irs	irs	PROPN
ftr-370	3432	4	issued	issue	VERB
ftr-370	3432	5	the	the	DET
ftr-370	3432	6	deficiency	deficiency	NOUN
ftr-370	3432	7	notice	notice	VERB
ftr-370	3432	8	more	more	ADJ
ftr-370	3432	9	than	than	ADP
ftr-370	3432	10	three	three	NUM
ftr-370	3432	11	years	year	NOUN
ftr-370	3432	12	after	after	ADP
ftr-370	3432	13	return	return	NOUN
ftr-370	3432	14	filing	filing	NOUN
ftr-370	3432	15	date	date	NOUN
ftr-370	3432	16	,	,	PUNCT
ftr-370	3432	17	the	the	DET
ftr-370	3432	18	deficiency	deficiency	NOUN
ftr-370	3432	19	notice	notice	NOUN
ftr-370	3432	20	was	be	AUX
ftr-370	3432	21	timely	timely	ADJ
ftr-370	3432	22	only	only	ADV
ftr-370	3432	23	if	if	SCONJ
ftr-370	3432	24	the	the	DET
ftr-370	3432	25	understatement	understatement	NOUN
ftr-370	3432	26	of	of	ADP
ftr-370	3432	27	tax	tax	NOUN
ftr-370	3432	28	was	be	AUX
ftr-370	3432	29	fraudulent	fraudulent	ADJ
ftr-370	3432	30	.	.	PUNCT
ftr-370	3433	1	the	the	DET
ftr-370	3433	2	taxpayer	taxpayer	NOUN
ftr-370	3433	3	had	have	AUX
ftr-370	3433	4	been	be	AUX
ftr-370	3433	5	convicted	convict	VERB
ftr-370	3433	6	of	of	ADP
ftr-370	3433	7	criminal	criminal	ADJ
ftr-370	3433	8	tax	tax	NOUN
ftr-370	3433	9	fraud	fraud	NOUN
ftr-370	3433	10	with	with	ADP
ftr-370	3433	11	respect	respect	NOUN
ftr-370	3433	12	to	to	ADP
ftr-370	3433	13	taxable	taxable	ADJ
ftr-370	3433	14	years	year	NOUN
ftr-370	3433	15	1985	1985	NUM
ftr-370	3433	16	,	,	PUNCT
ftr-370	3433	17	1987	1987	NUM
ftr-370	3433	18	,	,	PUNCT
ftr-370	3433	19	and	and	CCONJ
ftr-370	3433	20	1988	1988	NUM
ftr-370	3433	21	.	.	PUNCT
ftr-370	3434	1	in	in	ADP
ftr-370	3434	2	the	the	DET
ftr-370	3434	3	criminal	criminal	ADJ
ftr-370	3434	4	trial	trial	NOUN
ftr-370	3434	5	,	,	PUNCT
ftr-370	3434	6	the	the	DET
ftr-370	3434	7	government	government	NOUN
ftr-370	3434	8	’s	’s	PART
ftr-370	3434	9	primary	primary	ADJ
ftr-370	3434	10	theory	theory	NOUN
ftr-370	3434	11	was	be	AUX
ftr-370	3434	12	that	that	SCONJ
ftr-370	3434	13	barrow	barrow	PROPN
ftr-370	3434	14	had	have	AUX
ftr-370	3434	15	cheated	cheat	VERB
ftr-370	3434	16	on	on	ADP
ftr-370	3434	17	his	his	PRON
ftr-370	3434	18	taxes	taxis	NOUN
ftr-370	3434	19	by	by	ADP
ftr-370	3434	20	not	not	PART
ftr-370	3434	21	reporting	report	VERB
ftr-370	3434	22	on	on	ADP
ftr-370	3434	23	his	his	PRON
ftr-370	3434	24	individual	individual	ADJ
ftr-370	3434	25	returns	return	NOUN
ftr-370	3434	26	fees	fee	NOUN
ftr-370	3434	27	that	that	SCONJ
ftr-370	3434	28	two	two	NUM
ftr-370	3434	29	health	health	NOUN
ftr-370	3434	30	care	care	NOUN
ftr-370	3434	31	organizations	organization	NOUN
ftr-370	3434	32	paid	pay	VERB
ftr-370	3434	33	to	to	ADP
ftr-370	3434	34	him	he	PRON
ftr-370	3434	35	as	as	ADP
ftr-370	3434	36	the	the	DET
ftr-370	3434	37	chairman	chairman	NOUN
ftr-370	3434	38	of	of	ADP
ftr-370	3434	39	the	the	DET
ftr-370	3434	40	board	board	NOUN
ftr-370	3434	41	and	and	CCONJ
ftr-370	3434	42	a	a	DET
ftr-370	3434	43	trustee	trustee	NOUN
ftr-370	3434	44	.	.	PUNCT
ftr-370	3435	1	in	in	ADP
ftr-370	3435	2	the	the	DET
ftr-370	3435	3	civil	civil	ADJ
ftr-370	3435	4	action	action	NOUN
ftr-370	3435	5	,	,	PUNCT
ftr-370	3435	6	however	however	ADV
ftr-370	3435	7	,	,	PUNCT
ftr-370	3435	8	the	the	DET
ftr-370	3435	9	government	government	NOUN
ftr-370	3435	10	’s	’s	PART
ftr-370	3435	11	theory	theory	NOUN
ftr-370	3435	12	was	be	AUX
ftr-370	3435	13	that	that	SCONJ
ftr-370	3435	14	barrow	barrow	PROPN
ftr-370	3435	15	’s	’s	PART
ftr-370	3435	16	unreported	unreported	ADJ
ftr-370	3435	17	income	income	NOUN
ftr-370	3435	18	was	be	AUX
ftr-370	3435	19	income	income	NOUN
ftr-370	3435	20	diverted	divert	VERB
ftr-370	3435	21	from	from	ADP
ftr-370	3435	22	the	the	DET
ftr-370	3435	23	incorporated	incorporate	VERB
ftr-370	3435	24	accounting	accounting	NOUN
ftr-370	3435	25	firm	firm	NOUN
ftr-370	3435	26	that	that	PRON
ftr-370	3435	27	he	he	PRON
ftr-370	3435	28	headed	head	VERB
ftr-370	3435	29	(	(	PUNCT
ftr-370	3435	30	because	because	SCONJ
ftr-370	3435	31	the	the	DET
ftr-370	3435	32	government	government	NOUN
ftr-370	3435	33	also	also	ADV
ftr-370	3435	34	was	be	AUX
ftr-370	3435	35	seeking	seek	VERB
ftr-370	3435	36	a	a	DET
ftr-370	3435	37	deficiency	deficiency	NOUN
ftr-370	3435	38	against	against	ADP
ftr-370	3435	39	the	the	DET
ftr-370	3435	40	accounting	accounting	NOUN
ftr-370	3435	41	firm	firm	NOUN
ftr-370	3435	42	)	)	PUNCT
ftr-370	3435	43	.	.	PUNCT
ftr-370	3436	1	the	the	DET
ftr-370	3436	2	government	government	NOUN
ftr-370	3436	3	argued	argue	VERB
ftr-370	3436	4	that	that	SCONJ
ftr-370	3436	5	barrow	barrow	NOUN
ftr-370	3436	6	was	be	AUX
ftr-370	3436	7	collaterally	collaterally	ADV
ftr-370	3436	8	estopped	estop	VERB
ftr-370	3436	9	from	from	ADP
ftr-370	3436	10	arguing	argue	VERB
ftr-370	3436	11	that	that	SCONJ
ftr-370	3436	12	the	the	DET
ftr-370	3436	13	understatement	understatement	NOUN
ftr-370	3436	14	was	be	AUX
ftr-370	3436	15	not	not	PART
ftr-370	3436	16	fraudulent	fraudulent	ADJ
ftr-370	3436	17	.	.	PUNCT
ftr-370	3437	1	the	the	DET
ftr-370	3437	2	tax	tax	NOUN
ftr-370	3437	3	court	court	NOUN
ftr-370	3437	4	(	(	PUNCT
ftr-370	3437	5	judge	judge	NOUN
ftr-370	3437	6	holmes	holme	NOUN
ftr-370	3437	7	)	)	PUNCT
ftr-370	3437	8	upheld	uphold	VERB
ftr-370	3437	9	that	that	SCONJ
ftr-370	3437	10	taxpayer	taxpayer	NOUN
ftr-370	3437	11	’s	’s	PART
ftr-370	3437	12	argument	argument	NOUN
ftr-370	3437	13	that	that	SCONJ
ftr-370	3437	14	because	because	SCONJ
ftr-370	3437	15	the	the	DET
ftr-370	3437	16	government	government	NOUN
ftr-370	3437	17	’s	’s	PART
ftr-370	3437	18	theory	theory	NOUN
ftr-370	3437	19	with	with	ADP
ftr-370	3437	20	respect	respect	NOUN
ftr-370	3437	21	to	to	ADP
ftr-370	3437	22	the	the	DET
ftr-370	3437	23	unreported	unreported	ADJ
ftr-370	3437	24	fees	fee	NOUN
ftr-370	3437	25	was	be	AUX
ftr-370	3437	26	different	different	ADJ
ftr-370	3437	27	in	in	ADP
ftr-370	3437	28	the	the	DET
ftr-370	3437	29	civil	civil	ADJ
ftr-370	3437	30	action	action	NOUN
ftr-370	3437	31	than	than	ADP
ftr-370	3437	32	in	in	ADP
ftr-370	3437	33	the	the	DET
ftr-370	3437	34	criminal	criminal	ADJ
ftr-370	3437	35	action	action	NOUN
ftr-370	3437	36	,	,	PUNCT
ftr-370	3437	37	the	the	DET
ftr-370	3437	38	issues	issue	NOUN
ftr-370	3437	39	in	in	ADP
ftr-370	3437	40	that	that	DET
ftr-370	3437	41	regard	regard	NOUN
ftr-370	3437	42	were	be	AUX
ftr-370	3437	43	not	not	PART
ftr-370	3437	44	identical	identical	ADJ
ftr-370	3437	45	—	—	PUNCT
ftr-370	3437	46	a	a	DET
ftr-370	3437	47	requirement	requirement	NOUN
ftr-370	3437	48	for	for	SCONJ
ftr-370	3437	49	collateral	collateral	ADJ
ftr-370	3437	50	estoppel	estoppel	NOUN
ftr-370	3437	51	to	to	PART
ftr-370	3437	52	apply	apply	VERB
ftr-370	3437	53	—	—	PUNCT
ftr-370	3437	54	with	with	ADP
ftr-370	3437	55	respect	respect	NOUN
ftr-370	3437	56	to	to	ADP
ftr-370	3437	57	the	the	DET
ftr-370	3437	58	two	two	NUM
ftr-370	3437	59	actions	action	NOUN
ftr-370	3437	60	,	,	PUNCT
ftr-370	3437	61	but	but	CCONJ
ftr-370	3437	62	that	that	DET
ftr-370	3437	63	barrow	barrow	NOUN
ftr-370	3437	64	nevertheless	nevertheless	ADV
ftr-370	3437	65	was	be	AUX
ftr-370	3437	66	collaterally	collaterally	ADV
ftr-370	3437	67	estopped	estop	VERB
ftr-370	3437	68	from	from	ADP
ftr-370	3437	69	arguing	argue	VERB
ftr-370	3437	70	that	that	SCONJ
ftr-370	3437	71	the	the	DET
ftr-370	3437	72	understatement	understatement	NOUN
ftr-370	3437	73	was	be	AUX
ftr-370	3437	74	not	not	PART
ftr-370	3437	75	fraudulent	fraudulent	ADJ
ftr-370	3437	76	because	because	SCONJ
ftr-370	3437	77	there	there	PRON
ftr-370	3437	78	were	be	VERB
ftr-370	3437	79	“	"	PUNCT
ftr-370	3437	80	relatively	relatively	ADV
ftr-370	3437	81	minor	minor	ADJ
ftr-370	3437	82	items	item	NOUN
ftr-370	3437	83	of	of	ADP
ftr-370	3437	84	unreported	unreported	ADJ
ftr-370	3437	85	income	income	NOUN
ftr-370	3437	86	or	or	CCONJ
ftr-370	3437	87	incorrect	incorrect	ADJ
ftr-370	3437	88	expenses	expense	NOUN
ftr-370	3437	89	whose	whose	DET
ftr-370	3437	90	consequences	consequence	NOUN
ftr-370	3437	91	for	for	ADP
ftr-370	3437	92	barrow	barrow	NOUN
ftr-370	3437	93	’s	’s	PART
ftr-370	3437	94	tax	tax	NOUN
ftr-370	3437	95	liability	liability	NOUN
ftr-370	3437	96	are	be	AUX
ftr-370	3437	97	unaffected	unaffected	ADJ
ftr-370	3437	98	by	by	ADP
ftr-370	3437	99	the	the	DET
ftr-370	3437	100	switch	switch	NOUN
ftr-370	3437	101	in	in	ADP
ftr-370	3437	102	government	government	NOUN
ftr-370	3437	103	theories	theory	NOUN
ftr-370	3437	104	between	between	ADP
ftr-370	3437	105	the	the	DET
ftr-370	3437	106	cases	case	NOUN
ftr-370	3437	107	.	.	PUNCT
ftr-370	3437	108	”	"	PUNCT
ftr-370	3438	1	because	because	SCONJ
ftr-370	3438	2	in	in	ADP
ftr-370	3438	3	the	the	DET
ftr-370	3438	4	criminal	criminal	ADJ
ftr-370	3438	5	trial	trial	NOUN
ftr-370	3438	6	,	,	PUNCT
ftr-370	3438	7	the	the	DET
ftr-370	3438	8	government	government	NOUN
ftr-370	3438	9	established	establish	VERB
ftr-370	3438	10	willful	willful	ADJ
ftr-370	3438	11	tax	tax	NOUN
ftr-370	3438	12	evasion	evasion	NOUN
ftr-370	3438	13	beyond	beyond	ADP
ftr-370	3438	14	a	a	DET
ftr-370	3438	15	2009	2009	NUM
ftr-370	3438	16	]	]	PUNCT
ftr-370	3438	17	recent	recent	ADJ
ftr-370	3438	18	developments	development	NOUN
ftr-370	3438	19	in	in	ADP
ftr-370	3438	20	federal	federal	ADJ
ftr-370	3438	21	income	income	NOUN
ftr-370	3438	22	taxation	taxation	NOUN
ftr-370	3438	23	433	433	NUM
ftr-370	3438	24	reasonable	reasonable	ADJ
ftr-370	3438	25	doubt	doubt	NOUN
ftr-370	3438	26	,	,	PUNCT
ftr-370	3438	27	but	but	CCONJ
ftr-370	3438	28	the	the	DET
ftr-370	3438	29	jury	jury	NOUN
ftr-370	3438	30	was	be	AUX
ftr-370	3438	31	not	not	PART
ftr-370	3438	32	required	require	VERB
ftr-370	3438	33	to	to	PART
ftr-370	3438	34	return	return	VERB
ftr-370	3438	35	a	a	DET
ftr-370	3438	36	verdict	verdict	NOUN
ftr-370	3438	37	detailing	detail	VERB
ftr-370	3438	38	which	which	DET
ftr-370	3438	39	items	item	NOUN
ftr-370	3438	40	of	of	ADP
ftr-370	3438	41	income	income	NOUN
ftr-370	3438	42	had	have	AUX
ftr-370	3438	43	not	not	PART
ftr-370	3438	44	reported	report	VERB
ftr-370	3438	45	or	or	CCONJ
ftr-370	3438	46	which	which	PRON
ftr-370	3438	47	claimed	claim	VERB
ftr-370	3438	48	expenses	expense	NOUN
ftr-370	3438	49	had	have	AUX
ftr-370	3438	50	not	not	PART
ftr-370	3438	51	been	be	AUX
ftr-370	3438	52	paid	pay	VERB
ftr-370	3438	53	,	,	PUNCT
ftr-370	3438	54	collateral	collateral	ADJ
ftr-370	3438	55	estoppel	estoppel	NOUN
ftr-370	3438	56	applied	apply	VERB
ftr-370	3438	57	with	with	ADP
ftr-370	3438	58	respect	respect	NOUN
ftr-370	3438	59	to	to	ADP
ftr-370	3438	60	the	the	DET
ftr-370	3438	61	entire	entire	ADJ
ftr-370	3438	62	claimed	claim	VERB
ftr-370	3438	63	deficiency	deficiency	NOUN
ftr-370	3438	64	.	.	PUNCT
ftr-370	3439	1	however	however	ADV
ftr-370	3439	2	,	,	PUNCT
ftr-370	3439	3	on	on	ADP
ftr-370	3439	4	the	the	DET
ftr-370	3439	5	merits	merit	NOUN
ftr-370	3439	6	,	,	PUNCT
ftr-370	3439	7	judge	judge	PROPN
ftr-370	3439	8	holmes	holmes	PROPN
ftr-370	3439	9	found	find	VERB
ftr-370	3439	10	that	that	SCONJ
ftr-370	3439	11	even	even	ADV
ftr-370	3439	12	though	though	SCONJ
ftr-370	3439	13	in	in	ADP
ftr-370	3439	14	the	the	DET
ftr-370	3439	15	criminal	criminal	ADJ
ftr-370	3439	16	case	case	NOUN
ftr-370	3439	17	the	the	DET
ftr-370	3439	18	government	government	NOUN
ftr-370	3439	19	proved	prove	VERB
ftr-370	3439	20	beyond	beyond	ADP
ftr-370	3439	21	a	a	DET
ftr-370	3439	22	reasonable	reasonable	ADJ
ftr-370	3439	23	doubt	doubt	NOUN
ftr-370	3439	24	that	that	SCONJ
ftr-370	3439	25	some	some	DET
ftr-370	3439	26	part	part	NOUN
ftr-370	3439	27	of	of	ADP
ftr-370	3439	28	barrow	barrow	NOUN
ftr-370	3439	29	’s	’s	PART
ftr-370	3439	30	underpayments	underpayment	NOUN
ftr-370	3439	31	for	for	ADP
ftr-370	3439	32	1987	1987	NUM
ftr-370	3439	33	and	and	CCONJ
ftr-370	3439	34	1988	1988	NUM
ftr-370	3439	35	were	be	AUX
ftr-370	3439	36	due	due	ADJ
ftr-370	3439	37	to	to	ADP
ftr-370	3439	38	fraud	fraud	VERB
ftr-370	3439	39	,	,	PUNCT
ftr-370	3439	40	in	in	ADP
ftr-370	3439	41	the	the	DET
ftr-370	3439	42	civil	civil	ADJ
ftr-370	3439	43	case	case	NOUN
ftr-370	3439	44	the	the	DET
ftr-370	3439	45	commissioner	commissioner	NOUN
ftr-370	3439	46	failed	fail	VERB
ftr-370	3439	47	to	to	PART
ftr-370	3439	48	prove	prove	VERB
ftr-370	3439	49	that	that	SCONJ
ftr-370	3439	50	any	any	DET
ftr-370	3439	51	particular	particular	ADJ
ftr-370	3439	52	underpayments	underpayment	NOUN
ftr-370	3439	53	were	be	AUX
ftr-370	3439	54	actually	actually	ADV
ftr-370	3439	55	due	due	ADJ
ftr-370	3439	56	to	to	ADP
ftr-370	3439	57	fraud	fraud	VERB
ftr-370	3439	58	.	.	PUNCT
ftr-370	3440	1	recognizing	recognize	VERB
ftr-370	3440	2	that	that	SCONJ
ftr-370	3440	3	“	"	PUNCT
ftr-370	3440	4	it	it	PRON
ftr-370	3440	5	would	would	AUX
ftr-370	3440	6	be	be	AUX
ftr-370	3440	7	inconsistent	inconsistent	ADJ
ftr-370	3440	8	to	to	PART
ftr-370	3440	9	hold	hold	VERB
ftr-370	3440	10	no	no	DET
ftr-370	3440	11	part	part	NOUN
ftr-370	3440	12	of	of	ADP
ftr-370	3440	13	the	the	DET
ftr-370	3440	14	underpayment	underpayment	NOUN
ftr-370	3440	15	due	due	ADP
ftr-370	3440	16	to	to	ADP
ftr-370	3440	17	fraud	fraud	NOUN
ftr-370	3440	18	,	,	PUNCT
ftr-370	3440	19	”	"	PUNCT
ftr-370	3440	20	judge	judge	PROPN
ftr-370	3440	21	holmes	holmes	PROPN
ftr-370	3440	22	“	"	PUNCT
ftr-370	3440	23	estimate[d	estimate[d	PROPN
ftr-370	3440	24	]	]	PUNCT
ftr-370	3440	25	that	that	SCONJ
ftr-370	3440	26	$	$	SYM
ftr-370	3440	27	500	500	NUM
ftr-370	3440	28	in	in	ADP
ftr-370	3440	29	1987	1987	NUM
ftr-370	3440	30	and	and	CCONJ
ftr-370	3440	31	1988	1988	NUM
ftr-370	3440	32	was	be	AUX
ftr-370	3440	33	due	due	ADJ
ftr-370	3440	34	to	to	PART
ftr-370	3440	35	fraud	fraud	VERB
ftr-370	3440	36	for	for	ADP
ftr-370	3440	37	purposes	purpose	NOUN
ftr-370	3440	38	of	of	ADP
ftr-370	3440	39	applying	apply	VERB
ftr-370	3440	40	the	the	DET
ftr-370	3440	41	fraud	fraud	NOUN
ftr-370	3440	42	penalty	penalty	NOUN
ftr-370	3440	43	.	.	PUNCT
ftr-370	3441	1	but	but	CCONJ
ftr-370	3441	2	because	because	SCONJ
ftr-370	3441	3	no	no	DET
ftr-370	3441	4	part	part	NOUN
ftr-370	3441	5	of	of	ADP
ftr-370	3441	6	any	any	DET
ftr-370	3441	7	underpayments	underpayment	NOUN
ftr-370	3441	8	for	for	ADP
ftr-370	3441	9	1984	1984	NUM
ftr-370	3441	10	or	or	CCONJ
ftr-370	3441	11	1986	1986	NUM
ftr-370	3441	12	(	(	PUNCT
ftr-370	3441	13	the	the	DET
ftr-370	3441	14	accounting	accounting	NOUN
ftr-370	3441	15	firm	firm	NOUN
ftr-370	3441	16	’s	’s	PART
ftr-370	3441	17	1988	1988	NUM
ftr-370	3441	18	and	and	CCONJ
ftr-370	3441	19	1989	1989	NUM
ftr-370	3441	20	deficiencies	deficiency	NOUN
ftr-370	3441	21	)	)	PUNCT
ftr-370	3441	22	was	be	AUX
ftr-370	3441	23	due	due	ADJ
ftr-370	3441	24	to	to	ADP
ftr-370	3441	25	fraud	fraud	NOUN
ftr-370	3441	26	,	,	PUNCT
ftr-370	3441	27	the	the	DET
ftr-370	3441	28	commissioner	commissioner	NOUN
ftr-370	3441	29	’s	’s	PART
ftr-370	3441	30	determination	determination	NOUN
ftr-370	3441	31	for	for	ADP
ftr-370	3441	32	those	those	DET
ftr-370	3441	33	years	year	NOUN
ftr-370	3441	34	was	be	AUX
ftr-370	3441	35	not	not	PART
ftr-370	3441	36	sustained	sustain	VERB
ftr-370	3441	37	.	.	PUNCT
ftr-370	3442	1	b.	b.	PROPN
ftr-370	3442	2	discovery	discovery	PROPN
ftr-370	3442	3	:	:	PUNCT
ftr-370	3442	4	summonses	summons	NOUN
ftr-370	3442	5	and	and	CCONJ
ftr-370	3442	6	foia	foia	PROPN
ftr-370	3442	7	1	1	NUM
ftr-370	3442	8	.	.	PUNCT
ftr-370	3443	1	an	an	DET
ftr-370	3443	2	attorney	attorney	NOUN
ftr-370	3443	3	can	can	AUX
ftr-370	3443	4	be	be	AUX
ftr-370	3443	5	compelled	compel	VERB
ftr-370	3443	6	to	to	PART
ftr-370	3443	7	testify	testify	VERB
ftr-370	3443	8	if	if	SCONJ
ftr-370	3443	9	the	the	DET
ftr-370	3443	10	client	client	NOUN
ftr-370	3443	11	uses	use	VERB
ftr-370	3443	12	him	he	PRON
ftr-370	3443	13	to	to	PART
ftr-370	3443	14	submit	submit	VERB
ftr-370	3443	15	fraudulent	fraudulent	ADJ
ftr-370	3443	16	documents	document	NOUN
ftr-370	3443	17	to	to	ADP
ftr-370	3443	18	the	the	DET
ftr-370	3443	19	irs	irs	PROPN
ftr-370	3443	20	.	.	PUNCT
ftr-370	3444	1	united	united	PROPN
ftr-370	3444	2	states	states	PROPN
ftr-370	3444	3	v.	v.	ADP
ftr-370	3444	4	cleckler	cleckler	PROPN
ftr-370	3444	5	,	,	PUNCT
ftr-370	3444	6	265	265	NUM
ftr-370	3444	7	fed	feed	VERB
ftr-370	3444	8	.	.	PUNCT
ftr-370	3445	1	appx	appx	PROPN
ftr-370	3445	2	.	.	PROPN
ftr-370	3445	3	850	850	NUM
ftr-370	3445	4	,	,	PUNCT
ftr-370	3445	5	cert	cert	NOUN
ftr-370	3445	6	.	.	PUNCT
ftr-370	3446	1	denied	deny	VERB
ftr-370	3446	2	128	128	NUM
ftr-370	3446	3	s.	s.	PROPN
ftr-370	3446	4	ct	ct	PROPN
ftr-370	3446	5	.	.	PROPN
ftr-370	3446	6	2976	2976	NUM
ftr-370	3446	7	(	(	PUNCT
ftr-370	3446	8	6/23/08	6/23/08	NUM
ftr-370	3446	9	)	)	PUNCT
ftr-370	3446	10	.	.	PUNCT
ftr-370	3447	1	(	(	PUNCT
ftr-370	3447	2	11th	11th	ADJ
ftr-370	3447	3	cir	cir	NOUN
ftr-370	3447	4	.	.	PUNCT
ftr-370	3448	1	2/19/08	2/19/08	NUM
ftr-370	3448	2	)	)	PUNCT
ftr-370	3448	3	.	.	PUNCT
ftr-370	3449	1	in	in	ADP
ftr-370	3449	2	a	a	DET
ftr-370	3449	3	criminal	criminal	ADJ
ftr-370	3449	4	fraud	fraud	NOUN
ftr-370	3449	5	prosecution	prosecution	NOUN
ftr-370	3449	6	,	,	PUNCT
ftr-370	3449	7	the	the	DET
ftr-370	3449	8	defendant	defendant	NOUN
ftr-370	3449	9	’s	’s	PART
ftr-370	3449	10	attorney	attorney	NOUN
ftr-370	3449	11	was	be	AUX
ftr-370	3449	12	properly	properly	ADV
ftr-370	3449	13	compelled	compel	VERB
ftr-370	3449	14	to	to	PART
ftr-370	3449	15	testify	testify	VERB
ftr-370	3449	16	about	about	ADP
ftr-370	3449	17	a	a	DET
ftr-370	3449	18	conversation	conversation	NOUN
ftr-370	3449	19	he	he	PRON
ftr-370	3449	20	had	have	VERB
ftr-370	3449	21	with	with	ADP
ftr-370	3449	22	the	the	DET
ftr-370	3449	23	defendant	defendant	NOUN
ftr-370	3449	24	in	in	ADP
ftr-370	3449	25	the	the	DET
ftr-370	3449	26	course	course	NOUN
ftr-370	3449	27	of	of	ADP
ftr-370	3449	28	a	a	DET
ftr-370	3449	29	civil	civil	ADJ
ftr-370	3449	30	audit	audit	NOUN
ftr-370	3449	31	of	of	ADP
ftr-370	3449	32	the	the	DET
ftr-370	3449	33	taxpayer	taxpayer	NOUN
ftr-370	3449	34	’s	’s	PART
ftr-370	3449	35	businesses	business	NOUN
ftr-370	3449	36	’	'	PUNCT
ftr-370	3449	37	incomes	income	NOUN
ftr-370	3449	38	that	that	PRON
ftr-370	3449	39	led	lead	VERB
ftr-370	3449	40	to	to	ADP
ftr-370	3449	41	taxpayer	taxpayer	NOUN
ftr-370	3449	42	submitting	submit	VERB
ftr-370	3449	43	fabricated	fabricate	VERB
ftr-370	3449	44	documents	document	NOUN
ftr-370	3449	45	to	to	ADP
ftr-370	3449	46	the	the	DET
ftr-370	3449	47	irs	irs	PROPN
ftr-370	3449	48	through	through	ADP
ftr-370	3449	49	his	his	PRON
ftr-370	3449	50	attorney	attorney	NOUN
ftr-370	3449	51	.	.	PUNCT
ftr-370	3450	1	the	the	DET
ftr-370	3450	2	attorney	attorney	NOUN
ftr-370	3450	3	had	have	AUX
ftr-370	3450	4	told	tell	VERB
ftr-370	3450	5	the	the	DET
ftr-370	3450	6	defendant	defendant	NOUN
ftr-370	3450	7	that	that	SCONJ
ftr-370	3450	8	it	it	PRON
ftr-370	3450	9	would	would	AUX
ftr-370	3450	10	be	be	AUX
ftr-370	3450	11	helpful	helpful	ADJ
ftr-370	3450	12	to	to	PART
ftr-370	3450	13	document	document	VERB
ftr-370	3450	14	any	any	DET
ftr-370	3450	15	sales	sale	NOUN
ftr-370	3450	16	by	by	ADP
ftr-370	3450	17	one	one	NUM
ftr-370	3450	18	of	of	ADP
ftr-370	3450	19	the	the	DET
ftr-370	3450	20	businesses	business	NOUN
ftr-370	3450	21	.	.	PUNCT
ftr-370	3451	1	the	the	DET
ftr-370	3451	2	attorney	attorney	NOUN
ftr-370	3451	3	received	receive	VERB
ftr-370	3451	4	documentation	documentation	NOUN
ftr-370	3451	5	(	(	PUNCT
ftr-370	3451	6	including	include	VERB
ftr-370	3451	7	invoices	invoice	NOUN
ftr-370	3451	8	and	and	CCONJ
ftr-370	3451	9	deposit	deposit	NOUN
ftr-370	3451	10	slips	slip	NOUN
ftr-370	3451	11	)	)	PUNCT
ftr-370	3451	12	from	from	ADP
ftr-370	3451	13	the	the	DET
ftr-370	3451	14	defendant	defendant	NOUN
ftr-370	3451	15	and	and	CCONJ
ftr-370	3451	16	produced	produce	VERB
ftr-370	3451	17	them	they	PRON
ftr-370	3451	18	to	to	ADP
ftr-370	3451	19	the	the	DET
ftr-370	3451	20	irs	irs	PROPN
ftr-370	3451	21	.	.	PUNCT
ftr-370	3452	1	when	when	SCONJ
ftr-370	3452	2	the	the	DET
ftr-370	3452	3	irs	irs	PROPN
ftr-370	3452	4	agent	agent	NOUN
ftr-370	3452	5	requested	request	VERB
ftr-370	3452	6	additional	additional	ADJ
ftr-370	3452	7	documentation	documentation	NOUN
ftr-370	3452	8	to	to	PART
ftr-370	3452	9	support	support	VERB
ftr-370	3452	10	the	the	DET
ftr-370	3452	11	submitted	submit	VERB
ftr-370	3452	12	invoices	invoice	NOUN
ftr-370	3452	13	,	,	PUNCT
ftr-370	3452	14	the	the	DET
ftr-370	3452	15	attorney	attorney	NOUN
ftr-370	3452	16	asked	ask	VERB
ftr-370	3452	17	the	the	DET
ftr-370	3452	18	defendant	defendant	NOUN
ftr-370	3452	19	if	if	SCONJ
ftr-370	3452	20	he	he	PRON
ftr-370	3452	21	had	have	VERB
ftr-370	3452	22	any	any	DET
ftr-370	3452	23	additional	additional	ADJ
ftr-370	3452	24	documentation	documentation	NOUN
ftr-370	3452	25	,	,	PUNCT
ftr-370	3452	26	and	and	CCONJ
ftr-370	3452	27	the	the	DET
ftr-370	3452	28	defendant	defendant	NOUN
ftr-370	3452	29	provided	provide	VERB
ftr-370	3452	30	the	the	DET
ftr-370	3452	31	fabricated	fabricate	VERB
ftr-370	3452	32	documentation	documentation	NOUN
ftr-370	3452	33	.	.	PUNCT
ftr-370	3453	1	the	the	DET
ftr-370	3453	2	attorney	attorney	NOUN
ftr-370	3453	3	was	be	AUX
ftr-370	3453	4	properly	properly	ADV
ftr-370	3453	5	required	require	VERB
ftr-370	3453	6	to	to	PART
ftr-370	3453	7	testify	testify	VERB
ftr-370	3453	8	about	about	ADP
ftr-370	3453	9	the	the	DET
ftr-370	3453	10	content	content	NOUN
ftr-370	3453	11	of	of	ADP
ftr-370	3453	12	the	the	DET
ftr-370	3453	13	conversation	conversation	NOUN
ftr-370	3453	14	that	that	PRON
ftr-370	3453	15	resulted	result	VERB
ftr-370	3453	16	in	in	ADP
ftr-370	3453	17	the	the	DET
ftr-370	3453	18	production	production	NOUN
ftr-370	3453	19	of	of	ADP
ftr-370	3453	20	the	the	DET
ftr-370	3453	21	fabricated	fabricate	VERB
ftr-370	3453	22	documentation	documentation	NOUN
ftr-370	3453	23	.	.	PUNCT
ftr-370	3454	1	2	2	X
ftr-370	3454	2	.	.	X
ftr-370	3454	3	the	the	DET
ftr-370	3454	4	work	work	NOUN
ftr-370	3454	5	product	product	NOUN
ftr-370	3454	6	privilege	privilege	NOUN
ftr-370	3454	7	claim	claim	NOUN
ftr-370	3454	8	did	do	AUX
ftr-370	3454	9	n’t	not	PART
ftr-370	3454	10	work	work	VERB
ftr-370	3454	11	,	,	PUNCT
ftr-370	3454	12	but	but	CCONJ
ftr-370	3454	13	the	the	DET
ftr-370	3454	14	§	§	PROPN
ftr-370	3454	15	7525	7525	NUM
ftr-370	3454	16	privilege	privilege	NOUN
ftr-370	3454	17	claim	claim	NOUN
ftr-370	3454	18	did	do	VERB
ftr-370	3454	19	.	.	PUNCT
ftr-370	3455	1	valero	valero	PROPN
ftr-370	3455	2	energy	energy	PROPN
ftr-370	3455	3	corp	corp	PROPN
ftr-370	3455	4	.	.	PROPN
ftr-370	3456	1	v.	v.	PROPN
ftr-370	3456	2	united	united	PROPN
ftr-370	3456	3	states	states	PROPN
ftr-370	3456	4	,	,	PUNCT
ftr-370	3456	5	100	100	NUM
ftr-370	3456	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3456	7	2007	2007	NUM
ftr-370	3456	8	-	-	SYM
ftr-370	3456	9	6473	6473	NUM
ftr-370	3456	10	(	(	PUNCT
ftr-370	3456	11	n.d	n.d	PROPN
ftr-370	3456	12	.	.	PROPN
ftr-370	3456	13	ill	ill	PROPN
ftr-370	3456	14	.	.	PUNCT
ftr-370	3456	15	8/23/07	8/23/07	NUM
ftr-370	3456	16	)	)	PUNCT
ftr-370	3456	17	.	.	PUNCT
ftr-370	3457	1	valero	valero	PROPN
ftr-370	3457	2	sought	seek	VERB
ftr-370	3457	3	to	to	PART
ftr-370	3457	4	quash	quash	VERB
ftr-370	3457	5	summonses	summons	NOUN
ftr-370	3457	6	issued	issue	VERB
ftr-370	3457	7	by	by	ADP
ftr-370	3457	8	the	the	DET
ftr-370	3457	9	irs	irs	PROPN
ftr-370	3457	10	to	to	ADP
ftr-370	3457	11	valero	valero	PROPN
ftr-370	3457	12	’s	’s	PART
ftr-370	3457	13	tax	tax	PROPN
ftr-370	3457	14	advisor	advisor	PROPN
ftr-370	3457	15	,	,	PUNCT
ftr-370	3457	16	arthur	arthur	PROPN
ftr-370	3457	17	andersen	andersen	PROPN
ftr-370	3457	18	,	,	PUNCT
ftr-370	3457	19	relating	relate	VERB
ftr-370	3457	20	to	to	ADP
ftr-370	3457	21	certain	certain	ADJ
ftr-370	3457	22	branch	branch	NOUN
ftr-370	3457	23	transactions	transaction	NOUN
ftr-370	3457	24	,	,	PUNCT
ftr-370	3457	25	foreign	foreign	ADJ
ftr-370	3457	26	currency	currency	NOUN
ftr-370	3457	27	transactions	transaction	NOUN
ftr-370	3457	28	,	,	PUNCT
ftr-370	3457	29	dual	dual	ADJ
ftr-370	3457	30	consolidated	consolidated	ADJ
ftr-370	3457	31	losses	loss	NOUN
ftr-370	3457	32	,	,	PUNCT
ftr-370	3457	33	overall	overall	ADJ
ftr-370	3457	34	foreign	foreign	ADJ
ftr-370	3457	35	losses	loss	NOUN
ftr-370	3457	36	,	,	PUNCT
ftr-370	3457	37	and	and	CCONJ
ftr-370	3457	38	hedge	hedge	NOUN
ftr-370	3457	39	positions	position	NOUN
ftr-370	3457	40	in	in	ADP
ftr-370	3457	41	connection	connection	NOUN
ftr-370	3457	42	with	with	ADP
ftr-370	3457	43	fluctuation	fluctuation	NOUN
ftr-370	3457	44	risks	risk	NOUN
ftr-370	3457	45	.	.	PUNCT
ftr-370	3458	1	the	the	DET
ftr-370	3458	2	court	court	NOUN
ftr-370	3458	3	(	(	PUNCT
ftr-370	3458	4	judge	judge	PROPN
ftr-370	3458	5	kennelly	kennelly	PROPN
ftr-370	3458	6	)	)	PUNCT
ftr-370	3458	7	rejected	reject	VERB
ftr-370	3458	8	valero	valero	PROPN
ftr-370	3458	9	’s	’s	PART
ftr-370	3458	10	claim	claim	NOUN
ftr-370	3458	11	that	that	SCONJ
ftr-370	3458	12	the	the	DET
ftr-370	3458	13	documents	document	NOUN
ftr-370	3458	14	were	be	AUX
ftr-370	3458	15	protected	protect	VERB
ftr-370	3458	16	by	by	ADP
ftr-370	3458	17	the	the	DET
ftr-370	3458	18	work	work	NOUN
ftr-370	3458	19	product	product	NOUN
ftr-370	3458	20	doctrine	doctrine	NOUN
ftr-370	3458	21	.	.	PUNCT
ftr-370	3459	1	he	he	PRON
ftr-370	3459	2	found	find	VERB
ftr-370	3459	3	that	that	SCONJ
ftr-370	3459	4	the	the	DET
ftr-370	3459	5	documents	document	NOUN
ftr-370	3459	6	were	be	AUX
ftr-370	3459	7	“	"	PUNCT
ftr-370	3459	8	best	well	ADV
ftr-370	3459	9	categorized	categorize	VERB
ftr-370	3459	10	as	as	ADP
ftr-370	3459	11	having	having	AUX
ftr-370	3459	12	been	be	AUX
ftr-370	3459	13	prepared	prepare	VERB
ftr-370	3459	14	during	during	ADP
ftr-370	3459	15	the	the	DET
ftr-370	3459	16	ordinary	ordinary	ADJ
ftr-370	3459	17	course	course	NOUN
ftr-370	3459	18	of	of	ADP
ftr-370	3459	19	business	business	NOUN
ftr-370	3459	20	,	,	PUNCT
ftr-370	3459	21	with	with	ADP
ftr-370	3459	22	the	the	DET
ftr-370	3459	23	possibility	possibility	NOUN
ftr-370	3459	24	of	of	ADP
ftr-370	3459	25	future	future	ADJ
ftr-370	3459	26	litigation	litigation	NOUN
ftr-370	3459	27	being	be	AUX
ftr-370	3459	28	secondary	secondary	ADJ
ftr-370	3459	29	at	at	ADP
ftr-370	3459	30	most	most	ADJ
ftr-370	3459	31	.	.	PUNCT
ftr-370	3459	32	”	"	PUNCT
ftr-370	3460	1	he	he	PRON
ftr-370	3460	2	concluded	conclude	VERB
ftr-370	3460	3	that	that	SCONJ
ftr-370	3460	4	“	"	PUNCT
ftr-370	3460	5	valero	valero	PROPN
ftr-370	3460	6	confuse[d	confuse[d	PROPN
ftr-370	3460	7	]	]	PUNCT
ftr-370	3460	8	the	the	DET
ftr-370	3460	9	possibility	possibility	NOUN
ftr-370	3460	10	of	of	ADP
ftr-370	3460	11	litigation	litigation	NOUN
ftr-370	3460	12	with	with	ADP
ftr-370	3460	13	the	the	DET
ftr-370	3460	14	requirement	requirement	NOUN
ftr-370	3460	15	that	that	SCONJ
ftr-370	3460	16	to	to	PART
ftr-370	3460	17	be	be	AUX
ftr-370	3460	18	434	434	NUM
ftr-370	3460	19	florida	florida	PROPN
ftr-370	3460	20	tax	tax	NOUN
ftr-370	3460	21	review	review	NOUN
ftr-370	3460	22	[	[	X
ftr-370	3460	23	vol	vol	NOUN
ftr-370	3460	24	.	.	PUNCT
ftr-370	3461	1	9	9	NUM
ftr-370	3461	2	:	:	PUNCT
ftr-370	3461	3	si	si	PROPN
ftr-370	3461	4	protected	protect	VERB
ftr-370	3461	5	,	,	PUNCT
ftr-370	3461	6	a	a	DET
ftr-370	3461	7	document	document	NOUN
ftr-370	3461	8	must	must	AUX
ftr-370	3461	9	have	have	AUX
ftr-370	3461	10	been	be	AUX
ftr-370	3461	11	prepared	prepare	VERB
ftr-370	3461	12	because	because	SCONJ
ftr-370	3461	13	of	of	ADP
ftr-370	3461	14	anticipated	anticipate	VERB
ftr-370	3461	15	litigation	litigation	NOUN
ftr-370	3461	16	.	.	PUNCT
ftr-370	3462	1	the	the	DET
ftr-370	3462	2	fact	fact	NOUN
ftr-370	3462	3	that	that	SCONJ
ftr-370	3462	4	valero	valero	PROPN
ftr-370	3462	5	hired	hire	VERB
ftr-370	3462	6	arthur	arthur	PROPN
ftr-370	3462	7	andersen	andersen	PROPN
ftr-370	3462	8	with	with	ADP
ftr-370	3462	9	an	an	DET
ftr-370	3462	10	eye	eye	NOUN
ftr-370	3462	11	toward	toward	ADP
ftr-370	3462	12	the	the	DET
ftr-370	3462	13	complex	complex	ADJ
ftr-370	3462	14	nature	nature	NOUN
ftr-370	3462	15	of	of	ADP
ftr-370	3462	16	the	the	DET
ftr-370	3462	17	transaction	transaction	NOUN
ftr-370	3462	18	,	,	PUNCT
ftr-370	3462	19	and	and	CCONJ
ftr-370	3462	20	the	the	DET
ftr-370	3462	21	possibility	possibility	NOUN
ftr-370	3462	22	that	that	SCONJ
ftr-370	3462	23	the	the	DET
ftr-370	3462	24	irs	irs	PROPN
ftr-370	3462	25	might	might	AUX
ftr-370	3462	26	investigate	investigate	VERB
ftr-370	3462	27	,	,	PUNCT
ftr-370	3462	28	does	do	AUX
ftr-370	3462	29	not	not	PART
ftr-370	3462	30	support	support	VERB
ftr-370	3462	31	a	a	DET
ftr-370	3462	32	contention	contention	NOUN
ftr-370	3462	33	that	that	SCONJ
ftr-370	3462	34	arthur	arthur	PROPN
ftr-370	3462	35	andersen	andersen	PROPN
ftr-370	3462	36	prepared	prepare	VERB
ftr-370	3462	37	its	its	PRON
ftr-370	3462	38	materials	material	NOUN
ftr-370	3462	39	because	because	SCONJ
ftr-370	3462	40	valero	valero	PROPN
ftr-370	3462	41	or	or	CCONJ
ftr-370	3462	42	andersen	andersen	PROPN
ftr-370	3462	43	anticipated	anticipate	VERB
ftr-370	3462	44	actual	actual	ADJ
ftr-370	3462	45	litigation	litigation	NOUN
ftr-370	3462	46	.	.	PUNCT
ftr-370	3462	47	”	"	PUNCT
ftr-370	3463	1	[	[	X
ftr-370	3463	2	under	under	ADP
ftr-370	3463	3	seventh	seventh	ADJ
ftr-370	3463	4	circuit	circuit	NOUN
ftr-370	3463	5	precedent	precedent	NOUN
ftr-370	3463	6	,	,	PUNCT
ftr-370	3463	7	the	the	DET
ftr-370	3463	8	work	work	NOUN
ftr-370	3463	9	product	product	NOUN
ftr-370	3463	10	doctrine	doctrine	NOUN
ftr-370	3463	11	applies	apply	VERB
ftr-370	3463	12	only	only	ADV
ftr-370	3463	13	when	when	SCONJ
ftr-370	3463	14	“	"	PUNCT
ftr-370	3463	15	the	the	DET
ftr-370	3463	16	document	document	NOUN
ftr-370	3463	17	can	can	AUX
ftr-370	3463	18	fairly	fairly	ADV
ftr-370	3463	19	be	be	AUX
ftr-370	3463	20	said	say	VERB
ftr-370	3463	21	to	to	PART
ftr-370	3463	22	have	have	AUX
ftr-370	3463	23	been	be	AUX
ftr-370	3463	24	prepared	prepare	VERB
ftr-370	3463	25	or	or	CCONJ
ftr-370	3463	26	obtained	obtain	VERB
ftr-370	3463	27	because	because	SCONJ
ftr-370	3463	28	of	of	ADP
ftr-370	3463	29	the	the	DET
ftr-370	3463	30	prospect	prospect	NOUN
ftr-370	3463	31	of	of	ADP
ftr-370	3463	32	litigation	litigation	NOUN
ftr-370	3463	33	.	.	PUNCT
ftr-370	3463	34	”	"	PUNCT
ftr-370	3464	1	logan	logan	PROPN
ftr-370	3464	2	v.	v.	ADP
ftr-370	3464	3	commercial	commercial	PROPN
ftr-370	3464	4	union	union	PROPN
ftr-370	3464	5	ins	ins	PROPN
ftr-370	3464	6	.	.	PUNCT
ftr-370	3464	7	co.	co.	PROPN
ftr-370	3464	8	,	,	PUNCT
ftr-370	3464	9	96	96	NUM
ftr-370	3464	10	f.3d	f.3d	NUM
ftr-370	3464	11	971	971	NUM
ftr-370	3464	12	,	,	PUNCT
ftr-370	3464	13	976–77	976–77	NUM
ftr-370	3464	14	(	(	PUNCT
ftr-370	3464	15	7th	7th	ADJ
ftr-370	3464	16	cir	cir	NOUN
ftr-370	3464	17	.	.	PUNCT
ftr-370	3464	18	1996	1996	NUM
ftr-370	3464	19	)	)	PUNCT
ftr-370	3465	1	(	(	PUNCT
ftr-370	3465	2	emphasis	emphasis	NOUN
ftr-370	3465	3	in	in	ADP
ftr-370	3465	4	original	original	ADJ
ftr-370	3465	5	)	)	PUNCT
ftr-370	3465	6	.	.	PUNCT
ftr-370	3465	7	]	]	PUNCT
ftr-370	3466	1	however	however	ADV
ftr-370	3466	2	,	,	PUNCT
ftr-370	3466	3	the	the	DET
ftr-370	3466	4	documents	document	NOUN
ftr-370	3466	5	were	be	AUX
ftr-370	3466	6	protected	protect	VERB
ftr-370	3466	7	under	under	ADP
ftr-370	3466	8	the	the	DET
ftr-370	3466	9	§	§	PROPN
ftr-370	3466	10	7525	7525	NUM
ftr-370	3466	11	tax	tax	NOUN
ftr-370	3466	12	practitioner	practitioner	NOUN
ftr-370	3466	13	’s	’s	PART
ftr-370	3466	14	privilege	privilege	NOUN
ftr-370	3466	15	as	as	ADP
ftr-370	3466	16	“	"	PUNCT
ftr-370	3466	17	confidential	confidential	ADJ
ftr-370	3466	18	tax	tax	NOUN
ftr-370	3466	19	advice	advice	NOUN
ftr-370	3466	20	.	.	PUNCT
ftr-370	3466	21	”	"	PUNCT
ftr-370	3467	1	even	even	ADV
ftr-370	3467	2	though	though	SCONJ
ftr-370	3467	3	it	it	PRON
ftr-370	3467	4	had	have	VERB
ftr-370	3467	5	the	the	DET
ftr-370	3467	6	effect	effect	NOUN
ftr-370	3467	7	of	of	ADP
ftr-370	3467	8	avoiding	avoid	VERB
ftr-370	3467	9	federal	federal	ADJ
ftr-370	3467	10	income	income	NOUN
ftr-370	3467	11	taxes	taxis	NOUN
ftr-370	3467	12	,	,	PUNCT
ftr-370	3467	13	the	the	DET
ftr-370	3467	14	tax	tax	NOUN
ftr-370	3467	15	shelter	shelter	NOUN
ftr-370	3467	16	exception	exception	NOUN
ftr-370	3467	17	in	in	ADP
ftr-370	3467	18	§	§	PROPN
ftr-370	3467	19	7525(b	7525(b	NOUN
ftr-370	3467	20	)	)	PUNCT
ftr-370	3467	21	did	do	AUX
ftr-370	3467	22	not	not	PART
ftr-370	3467	23	apply	apply	VERB
ftr-370	3467	24	for	for	ADP
ftr-370	3467	25	two	two	NUM
ftr-370	3467	26	reasons	reason	NOUN
ftr-370	3467	27	.	.	PUNCT
ftr-370	3468	1	first	first	ADV
ftr-370	3468	2	,	,	PUNCT
ftr-370	3468	3	“	"	PUNCT
ftr-370	3468	4	the	the	DET
ftr-370	3468	5	transactions	transaction	NOUN
ftr-370	3468	6	in	in	ADP
ftr-370	3468	7	question	question	NOUN
ftr-370	3468	8	did	do	AUX
ftr-370	3468	9	not	not	PART
ftr-370	3468	10	involve	involve	VERB
ftr-370	3468	11	the	the	DET
ftr-370	3468	12	promotion	promotion	NOUN
ftr-370	3468	13	of	of	ADP
ftr-370	3468	14	tax	tax	NOUN
ftr-370	3468	15	shelters	shelter	NOUN
ftr-370	3468	16	;	;	PUNCT
ftr-370	3468	17	”	"	PUNCT
ftr-370	3468	18	nothing	nothing	PRON
ftr-370	3468	19	in	in	ADP
ftr-370	3468	20	the	the	DET
ftr-370	3468	21	record	record	NOUN
ftr-370	3468	22	indicated	indicate	VERB
ftr-370	3468	23	that	that	SCONJ
ftr-370	3468	24	arthur	arthur	PROPN
ftr-370	3468	25	andersen	andersen	PROPN
ftr-370	3468	26	had	have	VERB
ftr-370	3468	27	anything	anything	PRON
ftr-370	3468	28	to	to	PART
ftr-370	3468	29	do	do	VERB
ftr-370	3468	30	with	with	ADP
ftr-370	3468	31	“	"	PUNCT
ftr-370	3468	32	promotion	promotion	NOUN
ftr-370	3468	33	”	"	PUNCT
ftr-370	3468	34	of	of	ADP
ftr-370	3468	35	participation	participation	NOUN
ftr-370	3468	36	in	in	ADP
ftr-370	3468	37	a	a	DET
ftr-370	3468	38	tax	tax	NOUN
ftr-370	3468	39	shelter	shelter	NOUN
ftr-370	3468	40	.	.	PUNCT
ftr-370	3469	1	second	second	ADJ
ftr-370	3469	2	,	,	PUNCT
ftr-370	3469	3	the	the	DET
ftr-370	3469	4	tax	tax	NOUN
ftr-370	3469	5	shelter	shelter	NOUN
ftr-370	3469	6	exception	exception	NOUN
ftr-370	3469	7	only	only	ADV
ftr-370	3469	8	applies	apply	VERB
ftr-370	3469	9	to	to	ADP
ftr-370	3469	10	a	a	DET
ftr-370	3469	11	transaction	transaction	NOUN
ftr-370	3469	12	in	in	ADP
ftr-370	3469	13	which	which	PRON
ftr-370	3469	14	tax	tax	NOUN
ftr-370	3469	15	avoidance	avoidance	NOUN
ftr-370	3469	16	is	be	AUX
ftr-370	3469	17	a	a	DET
ftr-370	3469	18	“	"	PUNCT
ftr-370	3469	19	significant	significant	ADJ
ftr-370	3469	20	purpose	purpose	NOUN
ftr-370	3469	21	,	,	PUNCT
ftr-370	3469	22	”	"	PUNCT
ftr-370	3469	23	and	and	CCONJ
ftr-370	3469	24	not	not	PART
ftr-370	3469	25	where	where	SCONJ
ftr-370	3469	26	tax	tax	NOUN
ftr-370	3469	27	avoidance	avoidance	NOUN
ftr-370	3469	28	is	be	AUX
ftr-370	3469	29	merely	merely	ADV
ftr-370	3469	30	“	"	PUNCT
ftr-370	3469	31	one	one	NUM
ftr-370	3469	32	of	of	ADP
ftr-370	3469	33	the	the	DET
ftr-370	3469	34	purposes	purpose	NOUN
ftr-370	3469	35	”	"	PUNCT
ftr-370	3469	36	of	of	ADP
ftr-370	3469	37	the	the	DET
ftr-370	3469	38	transaction	transaction	NOUN
ftr-370	3469	39	.	.	PUNCT
ftr-370	3470	1	nothing	nothing	PRON
ftr-370	3470	2	in	in	ADP
ftr-370	3470	3	the	the	DET
ftr-370	3470	4	record	record	NOUN
ftr-370	3470	5	indicated	indicate	VERB
ftr-370	3470	6	the	the	DET
ftr-370	3470	7	purpose	purpose	NOUN
ftr-370	3470	8	of	of	ADP
ftr-370	3470	9	the	the	DET
ftr-370	3470	10	transactions	transaction	NOUN
ftr-370	3470	11	.	.	PUNCT
ftr-370	3471	1	[	[	X
ftr-370	3471	2	under	under	ADP
ftr-370	3471	3	seventh	seventh	ADJ
ftr-370	3471	4	circuit	circuit	NOUN
ftr-370	3471	5	precedent	precedent	NOUN
ftr-370	3471	6	,	,	PUNCT
ftr-370	3471	7	united	united	PROPN
ftr-370	3471	8	states	states	PROPN
ftr-370	3471	9	v.	v.	ADP
ftr-370	3471	10	bdo	bdo	PROPN
ftr-370	3471	11	seidman	seidman	PROPN
ftr-370	3471	12	,	,	PUNCT
ftr-370	3471	13	llp	llp	PROPN
ftr-370	3471	14	,	,	PUNCT
ftr-370	3471	15	492	492	NUM
ftr-370	3471	16	f.3d	f.3d	NUM
ftr-370	3471	17	806	806	NUM
ftr-370	3471	18	(	(	PUNCT
ftr-370	3471	19	7th	7th	ADJ
ftr-370	3471	20	cir	cir	NOUN
ftr-370	3471	21	.	.	PUNCT
ftr-370	3471	22	6/2/07	6/2/07	NUM
ftr-370	3471	23	)	)	PUNCT
ftr-370	3471	24	,	,	PUNCT
ftr-370	3471	25	“	"	PUNCT
ftr-370	3471	26	the	the	DET
ftr-370	3471	27	burden	burden	NOUN
ftr-370	3471	28	rests	rest	VERB
ftr-370	3471	29	on	on	ADP
ftr-370	3471	30	the	the	DET
ftr-370	3471	31	opponent	opponent	NOUN
ftr-370	3471	32	of	of	ADP
ftr-370	3471	33	the	the	DET
ftr-370	3471	34	privilege	privilege	NOUN
ftr-370	3471	35	to	to	PART
ftr-370	3471	36	prove	prove	VERB
ftr-370	3471	37	preliminary	preliminary	ADJ
ftr-370	3471	38	facts	fact	NOUN
ftr-370	3471	39	that	that	PRON
ftr-370	3471	40	would	would	AUX
ftr-370	3471	41	support	support	VERB
ftr-370	3471	42	a	a	DET
ftr-370	3471	43	finding	finding	NOUN
ftr-370	3471	44	that	that	SCONJ
ftr-370	3471	45	the	the	DET
ftr-370	3471	46	claimed	claim	VERB
ftr-370	3471	47	privilege	privilege	NOUN
ftr-370	3471	48	falls	fall	VERB
ftr-370	3471	49	within	within	ADP
ftr-370	3471	50	an	an	DET
ftr-370	3471	51	exception	exception	NOUN
ftr-370	3471	52	.	.	PUNCT
ftr-370	3471	53	”	"	PUNCT
ftr-370	3471	54	]	]	PUNCT
ftr-370	3471	55	a.	a.	PROPN
ftr-370	3471	56	valero	valero	PROPN
ftr-370	3471	57	energy	energy	PROPN
ftr-370	3471	58	corp	corp	PROPN
ftr-370	3471	59	.	.	PROPN
ftr-370	3472	1	v.	v.	PROPN
ftr-370	3472	2	united	united	PROPN
ftr-370	3472	3	states	states	PROPN
ftr-370	3472	4	,	,	PUNCT
ftr-370	3472	5	102	102	NUM
ftr-370	3472	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3472	7	2008	2008	NUM
ftr-370	3472	8	-	-	SYM
ftr-370	3472	9	5916	5916	NUM
ftr-370	3472	10	(	(	PUNCT
ftr-370	3472	11	n.d	n.d	PROPN
ftr-370	3472	12	.	.	PROPN
ftr-370	3472	13	ill	ill	PROPN
ftr-370	3472	14	.	.	PROPN
ftr-370	3472	15	8/1/08	8/1/08	NUM
ftr-370	3472	16	)	)	PUNCT
ftr-370	3472	17	,	,	PUNCT
ftr-370	3472	18	on	on	ADP
ftr-370	3472	19	reconsideration	reconsideration	NOUN
ftr-370	3472	20	,	,	PUNCT
ftr-370	3472	21	102	102	NUM
ftr-370	3472	22	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3472	23	2008	2008	NUM
ftr-370	3472	24	-	-	SYM
ftr-370	3472	25	5929	5929	NUM
ftr-370	3472	26	(	(	PUNCT
ftr-370	3472	27	n.d	n.d	PROPN
ftr-370	3472	28	.	.	PROPN
ftr-370	3472	29	ill	ill	PROPN
ftr-370	3472	30	.	.	PUNCT
ftr-370	3473	1	8/26/08	8/26/08	NUM
ftr-370	3473	2	)	)	PUNCT
ftr-370	3473	3	.	.	PUNCT
ftr-370	3474	1	on	on	ADP
ftr-370	3474	2	the	the	DET
ftr-370	3474	3	government	government	NOUN
ftr-370	3474	4	’s	’s	PART
ftr-370	3474	5	motion	motion	NOUN
ftr-370	3474	6	for	for	ADP
ftr-370	3474	7	entry	entry	NOUN
ftr-370	3474	8	of	of	ADP
ftr-370	3474	9	a	a	DET
ftr-370	3474	10	further	further	ADJ
ftr-370	3474	11	order	order	NOUN
ftr-370	3474	12	of	of	ADP
ftr-370	3474	13	an	an	DET
ftr-370	3474	14	irs	irs	PROPN
ftr-370	3474	15	summons	summon	NOUN
ftr-370	3474	16	issued	issue	VERB
ftr-370	3474	17	to	to	ADP
ftr-370	3474	18	valero	valero	PROPN
ftr-370	3474	19	’s	’s	PART
ftr-370	3474	20	tax	tax	NOUN
ftr-370	3474	21	advisors	advisor	NOUN
ftr-370	3474	22	,	,	PUNCT
ftr-370	3474	23	arthur	arthur	PROPN
ftr-370	3474	24	andersen	andersen	PROPN
ftr-370	3474	25	,	,	PUNCT
ftr-370	3474	26	llp	llp	PROPN
ftr-370	3474	27	,	,	PUNCT
ftr-370	3474	28	and	and	CCONJ
ftr-370	3474	29	after	after	ADP
ftr-370	3474	30	an	an	PRON
ftr-370	3474	31	in	in	ADP
ftr-370	3474	32	camera	camera	NOUN
ftr-370	3474	33	inspection	inspection	NOUN
ftr-370	3474	34	of	of	ADP
ftr-370	3474	35	the	the	DET
ftr-370	3474	36	requested	request	VERB
ftr-370	3474	37	documents	document	NOUN
ftr-370	3474	38	,	,	PUNCT
ftr-370	3474	39	judge	judge	PROPN
ftr-370	3474	40	kennelly	kennelly	PROPN
ftr-370	3474	41	held	hold	VERB
ftr-370	3474	42	that	that	SCONJ
ftr-370	3474	43	the	the	DET
ftr-370	3474	44	government	government	NOUN
ftr-370	3474	45	“	"	PUNCT
ftr-370	3474	46	met	meet	VERB
ftr-370	3474	47	its	its	PRON
ftr-370	3474	48	burden	burden	NOUN
ftr-370	3474	49	of	of	ADP
ftr-370	3474	50	showing	show	VERB
ftr-370	3474	51	a	a	DET
ftr-370	3474	52	foundation	foundation	NOUN
ftr-370	3474	53	in	in	ADP
ftr-370	3474	54	fact	fact	NOUN
ftr-370	3474	55	that	that	SCONJ
ftr-370	3474	56	the	the	DET
ftr-370	3474	57	transactions	transaction	NOUN
ftr-370	3474	58	involved	involve	VERB
ftr-370	3474	59	a	a	DET
ftr-370	3474	60	tax	tax	NOUN
ftr-370	3474	61	shelter	shelter	NOUN
ftr-370	3474	62	”	"	PUNCT
ftr-370	3474	63	so	so	SCONJ
ftr-370	3474	64	the	the	DET
ftr-370	3474	65	lion	lion	NOUN
ftr-370	3474	66	’s	’s	PART
ftr-370	3474	67	share	share	NOUN
ftr-370	3474	68	of	of	ADP
ftr-370	3474	69	the	the	DET
ftr-370	3474	70	documents	document	NOUN
ftr-370	3474	71	are	be	AUX
ftr-370	3474	72	not	not	PART
ftr-370	3474	73	privileged	privileged	ADJ
ftr-370	3474	74	.	.	PUNCT
ftr-370	3475	1	the	the	DET
ftr-370	3475	2	court	court	NOUN
ftr-370	3475	3	refused	refuse	VERB
ftr-370	3475	4	to	to	PART
ftr-370	3475	5	construe	construe	VERB
ftr-370	3475	6	the	the	DET
ftr-370	3475	7	word	word	NOUN
ftr-370	3475	8	“	"	PUNCT
ftr-370	3475	9	promotion	promotion	NOUN
ftr-370	3475	10	”	"	PUNCT
ftr-370	3475	11	in	in	ADP
ftr-370	3475	12	§	§	PROPN
ftr-370	3475	13	7252(b	7252(b	NOUN
ftr-370	3475	14	)	)	PUNCT
ftr-370	3475	15	narrowly	narrowly	ADV
ftr-370	3475	16	,	,	PUNCT
ftr-370	3475	17	and	and	CCONJ
ftr-370	3475	18	held	hold	VERB
ftr-370	3475	19	that	that	SCONJ
ftr-370	3475	20	“	"	PUNCT
ftr-370	3475	21	promotion	promotion	NOUN
ftr-370	3475	22	”	"	PUNCT
ftr-370	3475	23	includes	include	VERB
ftr-370	3475	24	participation	participation	NOUN
ftr-370	3475	25	in	in	ADP
ftr-370	3475	26	the	the	DET
ftr-370	3475	27	organization	organization	NOUN
ftr-370	3475	28	or	or	CCONJ
ftr-370	3475	29	sale	sale	NOUN
ftr-370	3475	30	of	of	ADP
ftr-370	3475	31	a	a	DET
ftr-370	3475	32	tax	tax	NOUN
ftr-370	3475	33	shelter	shelter	NOUN
ftr-370	3475	34	.	.	PUNCT
ftr-370	3476	1	3	3	X
ftr-370	3476	2	.	.	X
ftr-370	3476	3	a	a	DET
ftr-370	3476	4	district	district	NOUN
ftr-370	3476	5	court	court	NOUN
ftr-370	3476	6	agrees	agree	VERB
ftr-370	3476	7	that	that	SCONJ
ftr-370	3476	8	tax	tax	NOUN
ftr-370	3476	9	accrual	accrual	ADJ
ftr-370	3476	10	work	work	NOUN
ftr-370	3476	11	workpapers	workpaper	NOUN
ftr-370	3476	12	are	be	AUX
ftr-370	3476	13	protected	protect	VERB
ftr-370	3476	14	by	by	ADP
ftr-370	3476	15	the	the	DET
ftr-370	3476	16	work	work	NOUN
ftr-370	3476	17	product	product	NOUN
ftr-370	3476	18	doctrine	doctrine	NOUN
ftr-370	3476	19	.	.	PUNCT
ftr-370	3477	1	regions	region	NOUN
ftr-370	3477	2	financial	financial	PROPN
ftr-370	3477	3	corp	corp	PROPN
ftr-370	3477	4	.	.	PROPN
ftr-370	3478	1	v.	v.	PROPN
ftr-370	3478	2	united	united	PROPN
ftr-370	3478	3	states	states	PROPN
ftr-370	3478	4	,	,	PUNCT
ftr-370	3479	1	101	101	NUM
ftr-370	3479	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3479	3	2008	2008	NUM
ftr-370	3479	4	-	-	SYM
ftr-370	3479	5	2179	2179	NUM
ftr-370	3479	6	(	(	PUNCT
ftr-370	3479	7	n.d	n.d	PROPN
ftr-370	3479	8	.	.	PROPN
ftr-370	3479	9	ala	ala	PROPN
ftr-370	3479	10	.	.	PUNCT
ftr-370	3480	1	5/8/08	5/8/08	NUM
ftr-370	3480	2	)	)	PUNCT
ftr-370	3480	3	,	,	PUNCT
ftr-370	3480	4	appeal	appeal	NOUN
ftr-370	3480	5	dismissed	dismiss	VERB
ftr-370	3480	6	on	on	ADP
ftr-370	3480	7	government	government	NOUN
ftr-370	3480	8	’s	’s	PART
ftr-370	3480	9	motion	motion	NOUN
ftr-370	3480	10	,	,	PUNCT
ftr-370	3480	11	12/30/08	12/30/08	PROPN
ftr-370	3480	12	.	.	PROPN
ftr-370	3480	13	judge	judge	PROPN
ftr-370	3480	14	proctor	proctor	PROPN
ftr-370	3480	15	held	hold	VERB
ftr-370	3480	16	that	that	SCONJ
ftr-370	3480	17	the	the	DET
ftr-370	3480	18	taxpayer	taxpayer	NOUN
ftr-370	3480	19	’s	’s	PART
ftr-370	3480	20	tax	tax	NOUN
ftr-370	3480	21	accrual	accrual	ADJ
ftr-370	3480	22	work	work	NOUN
ftr-370	3480	23	workpapers	workpaper	NOUN
ftr-370	3480	24	were	be	AUX
ftr-370	3480	25	protected	protect	VERB
ftr-370	3480	26	by	by	ADP
ftr-370	3480	27	the	the	DET
ftr-370	3480	28	work	work	NOUN
ftr-370	3480	29	product	product	NOUN
ftr-370	3480	30	privilege	privilege	NOUN
ftr-370	3480	31	and	and	CCONJ
ftr-370	3480	32	did	do	AUX
ftr-370	3480	33	not	not	PART
ftr-370	3480	34	have	have	VERB
ftr-370	3480	35	to	to	PART
ftr-370	3480	36	be	be	AUX
ftr-370	3480	37	turned	turn	VERB
ftr-370	3480	38	over	over	ADP
ftr-370	3480	39	pursuant	pursuant	ADJ
ftr-370	3480	40	to	to	ADP
ftr-370	3480	41	an	an	DET
ftr-370	3480	42	irs	irs	PROPN
ftr-370	3480	43	summons	summon	NOUN
ftr-370	3480	44	.	.	PUNCT
ftr-370	3481	1	he	he	PRON
ftr-370	3481	2	rejected	reject	VERB
ftr-370	3481	3	the	the	DET
ftr-370	3481	4	government	government	NOUN
ftr-370	3481	5	’s	’s	PART
ftr-370	3481	6	argument	argument	NOUN
ftr-370	3481	7	that	that	SCONJ
ftr-370	3481	8	the	the	DET
ftr-370	3481	9	eleventh	eleventh	ADJ
ftr-370	3481	10	circuit	circuit	NOUN
ftr-370	3481	11	had	have	AUX
ftr-370	3481	12	adopted	adopt	VERB
ftr-370	3481	13	the	the	DET
ftr-370	3481	14	fifth	fifth	ADJ
ftr-370	3481	15	circuit	circuit	NOUN
ftr-370	3481	16	’s	’s	PART
ftr-370	3481	17	“	"	PUNCT
ftr-370	3481	18	primary	primary	ADJ
ftr-370	3481	19	motivating	motivating	NOUN
ftr-370	3481	20	purpose	purpose	NOUN
ftr-370	3481	21	”	"	PUNCT
ftr-370	3481	22	test	test	NOUN
ftr-370	3481	23	,	,	PUNCT
ftr-370	3481	24	but	but	CCONJ
ftr-370	3481	25	nevertheless	nevertheless	ADV
ftr-370	3481	26	found	find	VERB
ftr-370	3481	27	that	that	SCONJ
ftr-370	3481	28	high	high	ADJ
ftr-370	3481	29	standard	standard	NOUN
ftr-370	3481	30	to	to	PART
ftr-370	3481	31	have	have	AUX
ftr-370	3481	32	been	be	AUX
ftr-370	3481	33	satisfied	satisfied	ADJ
ftr-370	3481	34	.	.	PUNCT
ftr-370	3482	1	he	he	PRON
ftr-370	3482	2	applied	apply	VERB
ftr-370	3482	3	the	the	DET
ftr-370	3482	4	reasoning	reasoning	NOUN
ftr-370	3482	5	of	of	ADP
ftr-370	3482	6	the	the	DET
ftr-370	3482	7	court	court	NOUN
ftr-370	3482	8	in	in	ADP
ftr-370	3482	9	united	united	PROPN
ftr-370	3482	10	states	states	PROPN
ftr-370	3482	11	v.	v.	ADP
ftr-370	3482	12	textron	textron	PROPN
ftr-370	3482	13	,	,	PUNCT
ftr-370	3482	14	507	507	NUM
ftr-370	3482	15	f.	f.	PROPN
ftr-370	3482	16	supp	supp	PROPN
ftr-370	3482	17	.	.	PUNCT
ftr-370	3483	1	2d	2d	NOUN
ftr-370	3483	2	138	138	NUM
ftr-370	3483	3	(	(	PUNCT
ftr-370	3483	4	d.	d.	PROPN
ftr-370	3483	5	r.i	r.i	PROPN
ftr-370	3483	6	.	.	PROPN
ftr-370	3483	7	2007	2007	NUM
ftr-370	3483	8	)	)	PUNCT
ftr-370	3483	9	.	.	PUNCT
ftr-370	3484	1	“	"	PUNCT
ftr-370	3484	2	were	be	AUX
ftr-370	3484	3	it	it	PRON
ftr-370	3484	4	not	not	PART
ftr-370	3484	5	for	for	ADP
ftr-370	3484	6	2009	2009	NUM
ftr-370	3484	7	]	]	PUNCT
ftr-370	3484	8	recent	recent	ADJ
ftr-370	3484	9	developments	development	NOUN
ftr-370	3484	10	in	in	ADP
ftr-370	3484	11	federal	federal	ADJ
ftr-370	3484	12	income	income	NOUN
ftr-370	3484	13	taxation	taxation	NOUN
ftr-370	3484	14	435	435	NUM
ftr-370	3484	15	anticipated	anticipate	VERB
ftr-370	3484	16	litigation	litigation	NOUN
ftr-370	3484	17	,	,	PUNCT
ftr-370	3484	18	regions	region	NOUN
ftr-370	3484	19	would	would	AUX
ftr-370	3484	20	not	not	PART
ftr-370	3484	21	have	have	VERB
ftr-370	3484	22	to	to	PART
ftr-370	3484	23	worry	worry	VERB
ftr-370	3484	24	about	about	ADP
ftr-370	3484	25	contingent	contingent	ADJ
ftr-370	3484	26	liabilities	liability	NOUN
ftr-370	3484	27	and	and	CCONJ
ftr-370	3484	28	would	would	AUX
ftr-370	3484	29	have	have	VERB
ftr-370	3484	30	no	no	DET
ftr-370	3484	31	need	need	NOUN
ftr-370	3484	32	to	to	PART
ftr-370	3484	33	elicit	elicit	VERB
ftr-370	3484	34	opinions	opinion	NOUN
ftr-370	3484	35	regarding	regard	VERB
ftr-370	3484	36	the	the	DET
ftr-370	3484	37	likely	likely	ADJ
ftr-370	3484	38	results	result	NOUN
ftr-370	3484	39	of	of	ADP
ftr-370	3484	40	litigation	litigation	NOUN
ftr-370	3484	41	.	.	PUNCT
ftr-370	3485	1	...	...	PUNCT
ftr-370	3486	1	it	it	PRON
ftr-370	3486	2	is	be	AUX
ftr-370	3486	3	clear	clear	ADJ
ftr-370	3486	4	in	in	ADP
ftr-370	3486	5	this	this	DET
ftr-370	3486	6	case	case	NOUN
ftr-370	3486	7	that	that	SCONJ
ftr-370	3486	8	regions	region	NOUN
ftr-370	3486	9	was	be	AUX
ftr-370	3486	10	primarily	primarily	ADV
ftr-370	3486	11	motivated	motivate	VERB
ftr-370	3486	12	by	by	ADP
ftr-370	3486	13	litigation	litigation	NOUN
ftr-370	3486	14	when	when	SCONJ
ftr-370	3486	15	it	it	PRON
ftr-370	3486	16	solicited	solicit	VERB
ftr-370	3486	17	opinions	opinion	NOUN
ftr-370	3486	18	about	about	ADP
ftr-370	3486	19	the	the	DET
ftr-370	3486	20	potential	potential	ADJ
ftr-370	3486	21	outcomes	outcome	NOUN
ftr-370	3486	22	of	of	ADP
ftr-370	3486	23	litigation	litigation	NOUN
ftr-370	3486	24	from	from	ADP
ftr-370	3486	25	alston	alston	PROPN
ftr-370	3486	26	&	&	CCONJ
ftr-370	3486	27	bird	bird	PROPN
ftr-370	3486	28	and	and	CCONJ
ftr-370	3486	29	e&y	e&y	PROPN
ftr-370	3486	30	.	.	PUNCT
ftr-370	3487	1	the	the	DET
ftr-370	3487	2	fact	fact	NOUN
ftr-370	3487	3	that	that	SCONJ
ftr-370	3487	4	regions	region	NOUN
ftr-370	3487	5	undertook	undertake	VERB
ftr-370	3487	6	the	the	DET
ftr-370	3487	7	time	time	NOUN
ftr-370	3487	8	and	and	CCONJ
ftr-370	3487	9	expense	expense	NOUN
ftr-370	3487	10	of	of	ADP
ftr-370	3487	11	consulting	consult	VERB
ftr-370	3487	12	outside	outside	ADJ
ftr-370	3487	13	firms	firm	NOUN
ftr-370	3487	14	to	to	PART
ftr-370	3487	15	assess	assess	VERB
ftr-370	3487	16	its	its	PRON
ftr-370	3487	17	potential	potential	ADJ
ftr-370	3487	18	liabilities	liability	NOUN
ftr-370	3487	19	shows	show	VERB
ftr-370	3487	20	that	that	SCONJ
ftr-370	3487	21	it	it	PRON
ftr-370	3487	22	believed	believe	VERB
ftr-370	3487	23	litigation	litigation	NOUN
ftr-370	3487	24	to	to	PART
ftr-370	3487	25	be	be	AUX
ftr-370	3487	26	likely	likely	ADJ
ftr-370	3487	27	,	,	PUNCT
ftr-370	3487	28	and	and	CCONJ
ftr-370	3487	29	this	this	DET
ftr-370	3487	30	court	court	NOUN
ftr-370	3487	31	can	can	AUX
ftr-370	3487	32	not	not	PART
ftr-370	3487	33	say	say	VERB
ftr-370	3487	34	that	that	SCONJ
ftr-370	3487	35	regions	region	NOUN
ftr-370	3487	36	’	'	PUNCT
ftr-370	3487	37	subjective	subjective	ADJ
ftr-370	3487	38	belief	belief	NOUN
ftr-370	3487	39	was	be	AUX
ftr-370	3487	40	objectively	objectively	ADV
ftr-370	3487	41	unreasonable	unreasonable	ADJ
ftr-370	3487	42	.	.	PUNCT
ftr-370	3487	43	”	"	PUNCT
ftr-370	3488	1	he	he	PRON
ftr-370	3488	2	rejected	reject	VERB
ftr-370	3488	3	the	the	DET
ftr-370	3488	4	government	government	NOUN
ftr-370	3488	5	’s	’s	PART
ftr-370	3488	6	argument	argument	NOUN
ftr-370	3488	7	that	that	SCONJ
ftr-370	3488	8	the	the	DET
ftr-370	3488	9	workpapers	workpaper	NOUN
ftr-370	3488	10	were	be	AUX
ftr-370	3488	11	not	not	PART
ftr-370	3488	12	protected	protect	VERB
ftr-370	3488	13	,	,	PUNCT
ftr-370	3488	14	i.e.	i.e.	X
ftr-370	3488	15	,	,	PUNCT
ftr-370	3488	16	“	"	PUNCT
ftr-370	3488	17	‘	'	PUNCT
ftr-370	3488	18	regions	region	NOUN
ftr-370	3488	19	has	have	AUX
ftr-370	3488	20	not	not	PART
ftr-370	3488	21	offered	offer	VERB
ftr-370	3488	22	any	any	DET
ftr-370	3488	23	proof	proof	NOUN
ftr-370	3488	24	that	that	SCONJ
ftr-370	3488	25	the	the	DET
ftr-370	3488	26	[	[	NOUN
ftr-370	3488	27	documents	document	NOUN
ftr-370	3488	28	]	]	PUNCT
ftr-370	3488	29	were	be	AUX
ftr-370	3488	30	not	not	PART
ftr-370	3488	31	created	create	VERB
ftr-370	3488	32	,	,	PUNCT
ftr-370	3488	33	used	use	VERB
ftr-370	3488	34	by	by	ADP
ftr-370	3488	35	or	or	CCONJ
ftr-370	3488	36	available	available	ADJ
ftr-370	3488	37	for	for	ADP
ftr-370	3488	38	use	use	NOUN
ftr-370	3488	39	by	by	ADP
ftr-370	3488	40	the	the	DET
ftr-370	3488	41	independent	independent	ADJ
ftr-370	3488	42	auditors	auditor	NOUN
ftr-370	3488	43	of	of	ADP
ftr-370	3488	44	regions’[s	regions’[s	PROPN
ftr-370	3488	45	]	]	PUNCT
ftr-370	3488	46	public	public	ADJ
ftr-370	3488	47	financial	financial	ADJ
ftr-370	3488	48	statements	statement	NOUN
ftr-370	3488	49	,	,	PUNCT
ftr-370	3488	50	’	'	PUNCT
ftr-370	3488	51	”	"	PUNCT
ftr-370	3488	52	on	on	ADP
ftr-370	3488	53	the	the	DET
ftr-370	3488	54	ground	ground	NOUN
ftr-370	3488	55	that	that	SCONJ
ftr-370	3488	56	there	there	PRON
ftr-370	3488	57	is	be	VERB
ftr-370	3488	58	“	"	PUNCT
ftr-370	3488	59	no	no	DET
ftr-370	3488	60	support	support	NOUN
ftr-370	3488	61	for	for	ADP
ftr-370	3488	62	the	the	DET
ftr-370	3488	63	conclusion	conclusion	NOUN
ftr-370	3488	64	that	that	SCONJ
ftr-370	3488	65	a	a	DET
ftr-370	3488	66	party	party	NOUN
ftr-370	3488	67	must	must	AUX
ftr-370	3488	68	show	show	VERB
ftr-370	3488	69	that	that	SCONJ
ftr-370	3488	70	it	it	PRON
ftr-370	3488	71	was	be	AUX
ftr-370	3488	72	motivated	motivate	VERB
ftr-370	3488	73	by	by	ADP
ftr-370	3488	74	preparation	preparation	NOUN
ftr-370	3488	75	for	for	ADP
ftr-370	3488	76	litigation	litigation	NOUN
ftr-370	3488	77	and	and	CCONJ
ftr-370	3488	78	nothing	nothing	PRON
ftr-370	3488	79	else	else	ADV
ftr-370	3488	80	in	in	ADP
ftr-370	3488	81	order	order	NOUN
ftr-370	3488	82	to	to	PART
ftr-370	3488	83	claim	claim	VERB
ftr-370	3488	84	that	that	SCONJ
ftr-370	3488	85	a	a	DET
ftr-370	3488	86	document	document	NOUN
ftr-370	3488	87	is	be	AUX
ftr-370	3488	88	protected	protect	VERB
ftr-370	3488	89	work	work	NOUN
ftr-370	3488	90	product	product	NOUN
ftr-370	3488	91	.	.	PUNCT
ftr-370	3488	92	”	"	PUNCT
ftr-370	3489	1	(	(	PUNCT
ftr-370	3489	2	emphasis	emphasis	NOUN
ftr-370	3489	3	in	in	ADP
ftr-370	3489	4	original	original	ADJ
ftr-370	3489	5	)	)	PUNCT
ftr-370	3489	6	.	.	PUNCT
ftr-370	3490	1	4	4	X
ftr-370	3490	2	.	.	X
ftr-370	3490	3	t.d	t.d	PROPN
ftr-370	3490	4	.	.	PROPN
ftr-370	3490	5	9395	9395	NUM
ftr-370	3490	6	,	,	PUNCT
ftr-370	3490	7	suspension	suspension	NOUN
ftr-370	3490	8	of	of	ADP
ftr-370	3490	9	statutes	statute	NOUN
ftr-370	3490	10	of	of	ADP
ftr-370	3490	11	limitations	limitation	NOUN
ftr-370	3490	12	in	in	ADP
ftr-370	3490	13	third	third	ADJ
ftr-370	3490	14	-	-	PUNCT
ftr-370	3490	15	party	party	NOUN
ftr-370	3490	16	and	and	CCONJ
ftr-370	3490	17	john	john	PROPN
ftr-370	3490	18	doe	doe	PROPN
ftr-370	3490	19	summons	summon	NOUN
ftr-370	3490	20	disputes	dispute	NOUN
ftr-370	3490	21	and	and	CCONJ
ftr-370	3490	22	expansion	expansion	NOUN
ftr-370	3490	23	of	of	ADP
ftr-370	3490	24	taxpayers	taxpayer	NOUN
ftr-370	3490	25	’	’	PART
ftr-370	3490	26	rights	right	NOUN
ftr-370	3490	27	to	to	PART
ftr-370	3490	28	receive	receive	VERB
ftr-370	3490	29	notice	notice	NOUN
ftr-370	3490	30	and	and	CCONJ
ftr-370	3490	31	seek	seek	VERB
ftr-370	3490	32	judicial	judicial	ADJ
ftr-370	3490	33	review	review	NOUN
ftr-370	3490	34	of	of	ADP
ftr-370	3490	35	third	third	ADJ
ftr-370	3490	36	-	-	PUNCT
ftr-370	3490	37	party	party	NOUN
ftr-370	3490	38	summonses	summons	NOUN
ftr-370	3490	39	,	,	PUNCT
ftr-370	3490	40	73	73	NUM
ftr-370	3490	41	f.r	f.r	NOUN
ftr-370	3490	42	.	.	PROPN
ftr-370	3490	43	23342	23342	NUM
ftr-370	3490	44	(	(	PUNCT
ftr-370	3490	45	4/30/08	4/30/08	NUM
ftr-370	3490	46	)	)	PUNCT
ftr-370	3490	47	.	.	PUNCT
ftr-370	3491	1	the	the	DET
ftr-370	3491	2	treasury	treasury	NOUN
ftr-370	3491	3	has	have	AUX
ftr-370	3491	4	promulgated	promulgate	VERB
ftr-370	3491	5	final	final	ADJ
ftr-370	3491	6	regulations	regulation	NOUN
ftr-370	3491	7	,	,	PUNCT
ftr-370	3491	8	regs	reg	NOUN
ftr-370	3491	9	.	.	PUNCT
ftr-370	3492	1	§	§	PROPN
ftr-370	3492	2	§	§	PROPN
ftr-370	3492	3	301.7603	301.7603	PROPN
ftr-370	3492	4	-	-	SYM
ftr-370	3492	5	1	1	NUM
ftr-370	3492	6	,	,	PUNCT
ftr-370	3492	7	301.7603	301.7603	NUM
ftr-370	3492	8	-	-	SYM
ftr-370	3492	9	2	2	NUM
ftr-370	3492	10	,	,	PUNCT
ftr-370	3492	11	and	and	CCONJ
ftr-370	3492	12	301.7609	301.7609	NUM
ftr-370	3492	13	-	-	SYM
ftr-370	3492	14	1	1	NUM
ftr-370	3492	15	through	through	ADP
ftr-370	3492	16	301.7609	301.7609	NUM
ftr-370	3492	17	-	-	SYM
ftr-370	3492	18	5	5	NUM
ftr-370	3492	19	,	,	PUNCT
ftr-370	3492	20	regarding	regard	VERB
ftr-370	3492	21	the	the	DET
ftr-370	3492	22	service	service	NOUN
ftr-370	3492	23	of	of	ADP
ftr-370	3492	24	third	third	ADJ
ftr-370	3492	25	-	-	PUNCT
ftr-370	3492	26	party	party	NOUN
ftr-370	3492	27	record	record	NOUN
ftr-370	3492	28	-	-	PUNCT
ftr-370	3492	29	keepers	keeper	NOUN
ftr-370	3492	30	summonses	summons	NOUN
ftr-370	3492	31	,	,	PUNCT
ftr-370	3492	32	the	the	DET
ftr-370	3492	33	expanded	expand	VERB
ftr-370	3492	34	class	class	NOUN
ftr-370	3492	35	of	of	ADP
ftr-370	3492	36	thirdparty	thirdparty	PROPN
ftr-370	3492	37	summonses	summons	NOUN
ftr-370	3492	38	subject	subject	ADJ
ftr-370	3492	39	to	to	ADP
ftr-370	3492	40	notice	notice	VERB
ftr-370	3492	41	requirements	requirement	NOUN
ftr-370	3492	42	and	and	CCONJ
ftr-370	3492	43	other	other	ADJ
ftr-370	3492	44	procedures	procedure	NOUN
ftr-370	3492	45	,	,	PUNCT
ftr-370	3492	46	and	and	CCONJ
ftr-370	3492	47	the	the	DET
ftr-370	3492	48	suspension	suspension	NOUN
ftr-370	3492	49	of	of	ADP
ftr-370	3492	50	periods	period	NOUN
ftr-370	3492	51	of	of	ADP
ftr-370	3492	52	limitations	limitation	NOUN
ftr-370	3492	53	if	if	SCONJ
ftr-370	3492	54	a	a	DET
ftr-370	3492	55	court	court	NOUN
ftr-370	3492	56	proceeding	proceeding	NOUN
ftr-370	3492	57	is	be	AUX
ftr-370	3492	58	brought	bring	VERB
ftr-370	3492	59	involving	involve	VERB
ftr-370	3492	60	a	a	DET
ftr-370	3492	61	challenge	challenge	NOUN
ftr-370	3492	62	to	to	ADP
ftr-370	3492	63	a	a	DET
ftr-370	3492	64	third	third	ADJ
ftr-370	3492	65	-	-	PUNCT
ftr-370	3492	66	party	party	NOUN
ftr-370	3492	67	summons	summon	NOUN
ftr-370	3492	68	,	,	PUNCT
ftr-370	3492	69	or	or	CCONJ
ftr-370	3492	70	if	if	SCONJ
ftr-370	3492	71	a	a	DET
ftr-370	3492	72	third	third	ADJ
ftr-370	3492	73	party	party	NOUN
ftr-370	3492	74	’s	’s	PART
ftr-370	3492	75	response	response	NOUN
ftr-370	3492	76	to	to	ADP
ftr-370	3492	77	a	a	DET
ftr-370	3492	78	summons	summon	NOUN
ftr-370	3492	79	is	be	AUX
ftr-370	3492	80	not	not	PART
ftr-370	3492	81	finally	finally	ADV
ftr-370	3492	82	resolved	resolve	VERB
ftr-370	3492	83	within	within	ADP
ftr-370	3492	84	six	six	NUM
ftr-370	3492	85	months	month	NOUN
ftr-370	3492	86	after	after	ADP
ftr-370	3492	87	service	service	NOUN
ftr-370	3492	88	.	.	PUNCT
ftr-370	3493	1	5	5	X
ftr-370	3493	2	.	.	PUNCT
ftr-370	3493	3	the	the	DET
ftr-370	3493	4	irs	irs	PROPN
ftr-370	3493	5	now	now	ADV
ftr-370	3493	6	permanently	permanently	ADV
ftr-370	3493	7	can	can	AUX
ftr-370	3493	8	rat	rat	VERB
ftr-370	3493	9	out	out	ADP
ftr-370	3493	10	terrorists	terrorist	NOUN
ftr-370	3493	11	.	.	PUNCT
ftr-370	3494	1	the	the	DET
ftr-370	3494	2	emergency	emergency	NOUN
ftr-370	3494	3	economic	economic	ADJ
ftr-370	3494	4	stabilization	stabilization	NOUN
ftr-370	3494	5	act	act	NOUN
ftr-370	3494	6	of	of	ADP
ftr-370	3494	7	2008	2008	NUM
ftr-370	3494	8	made	make	VERB
ftr-370	3494	9	permanent	permanent	ADJ
ftr-370	3494	10	the	the	DET
ftr-370	3494	11	§	§	PROPN
ftr-370	3494	12	6103(i)(3	6103(i)(3	NOUN
ftr-370	3494	13	)	)	PUNCT
ftr-370	3494	14	exception	exception	NOUN
ftr-370	3494	15	for	for	ADP
ftr-370	3494	16	terrorists	terrorist	NOUN
ftr-370	3494	17	to	to	ADP
ftr-370	3494	18	the	the	DET
ftr-370	3494	19	return	return	NOUN
ftr-370	3494	20	confidentiality	confidentiality	NOUN
ftr-370	3494	21	rules	rule	NOUN
ftr-370	3494	22	.	.	PUNCT
ftr-370	3495	1	6	6	X
ftr-370	3495	2	.	.	X
ftr-370	3495	3	you	you	PRON
ftr-370	3495	4	ca	can	AUX
ftr-370	3495	5	n’t	not	PART
ftr-370	3495	6	quash	quash	VERB
ftr-370	3495	7	a	a	DET
ftr-370	3495	8	summons	summon	NOUN
ftr-370	3495	9	on	on	ADP
ftr-370	3495	10	a	a	DET
ftr-370	3495	11	tax	tax	NOUN
ftr-370	3495	12	advisor	advisor	NOUN
ftr-370	3495	13	just	just	ADV
ftr-370	3495	14	because	because	SCONJ
ftr-370	3495	15	he	he	PRON
ftr-370	3495	16	’s	’	VERB
ftr-370	3495	17	the	the	DET
ftr-370	3495	18	one	one	NOUN
ftr-370	3495	19	who	who	PRON
ftr-370	3495	20	has	have	AUX
ftr-370	3495	21	been	be	AUX
ftr-370	3495	22	referred	refer	VERB
ftr-370	3495	23	to	to	ADP
ftr-370	3495	24	the	the	DET
ftr-370	3495	25	justice	justice	PROPN
ftr-370	3495	26	department	department	PROPN
ftr-370	3495	27	for	for	ADP
ftr-370	3495	28	criminal	criminal	ADJ
ftr-370	3495	29	prosecution	prosecution	NOUN
ftr-370	3495	30	.	.	PUNCT
ftr-370	3496	1	khan	khan	PROPN
ftr-370	3496	2	v.	v.	PROPN
ftr-370	3496	3	united	united	PROPN
ftr-370	3496	4	states	states	PROPN
ftr-370	3496	5	,	,	PUNCT
ftr-370	3496	6	548	548	NUM
ftr-370	3496	7	f.3d	f.3d	NUM
ftr-370	3496	8	549	549	NUM
ftr-370	3496	9	(	(	PUNCT
ftr-370	3496	10	7th	7th	ADJ
ftr-370	3496	11	cir	cir	NOUN
ftr-370	3496	12	.	.	PUNCT
ftr-370	3497	1	11/20/08	11/20/08	NUM
ftr-370	3497	2	)	)	PUNCT
ftr-370	3497	3	.	.	PUNCT
ftr-370	3498	1	the	the	DET
ftr-370	3498	2	court	court	NOUN
ftr-370	3498	3	upheld	uphold	VERB
ftr-370	3498	4	the	the	DET
ftr-370	3498	5	validity	validity	NOUN
ftr-370	3498	6	of	of	ADP
ftr-370	3498	7	reg	reg	NOUN
ftr-370	3498	8	.	.	PUNCT
ftr-370	3499	1	§	§	PROPN
ftr-370	3499	2	301.7602	301.7602	PROPN
ftr-370	3499	3	-	-	NUM
ftr-370	3499	4	1(c)(1	1(c)(1	NUM
ftr-370	3499	5	)	)	PUNCT
ftr-370	3499	6	,	,	PUNCT
ftr-370	3499	7	which	which	PRON
ftr-370	3499	8	limits	limit	VERB
ftr-370	3499	9	the	the	DET
ftr-370	3499	10	application	application	NOUN
ftr-370	3499	11	of	of	ADP
ftr-370	3499	12	the	the	DET
ftr-370	3499	13	§	§	PROPN
ftr-370	3499	14	7602(d)(1	7602(d)(1	NOUN
ftr-370	3499	15	)	)	PUNCT
ftr-370	3499	16	bar	bar	NOUN
ftr-370	3499	17	on	on	ADP
ftr-370	3499	18	the	the	DET
ftr-370	3499	19	irs	irs	PROPN
ftr-370	3499	20	summons	summon	NOUN
ftr-370	3499	21	only	only	ADV
ftr-370	3499	22	when	when	SCONJ
ftr-370	3499	23	there	there	PRON
ftr-370	3499	24	is	be	VERB
ftr-370	3499	25	a	a	DET
ftr-370	3499	26	justice	justice	NOUN
ftr-370	3499	27	department	department	NOUN
ftr-370	3499	28	referral	referral	NOUN
ftr-370	3499	29	of	of	ADP
ftr-370	3499	30	the	the	DET
ftr-370	3499	31	person	person	NOUN
ftr-370	3499	32	whose	whose	DET
ftr-370	3499	33	tax	tax	NOUN
ftr-370	3499	34	liability	liability	NOUN
ftr-370	3499	35	is	be	AUX
ftr-370	3499	36	at	at	ADP
ftr-370	3499	37	issue	issue	NOUN
ftr-370	3499	38	.	.	PUNCT
ftr-370	3500	1	section	section	NOUN
ftr-370	3500	2	7602(d	7602(d	NUM
ftr-370	3500	3	)	)	PUNCT
ftr-370	3500	4	does	do	AUX
ftr-370	3500	5	not	not	PART
ftr-370	3500	6	authorize	authorize	VERB
ftr-370	3500	7	quashing	quash	VERB
ftr-370	3500	8	a	a	DET
ftr-370	3500	9	summons	summon	NOUN
ftr-370	3500	10	on	on	ADP
ftr-370	3500	11	a	a	DET
ftr-370	3500	12	third	third	ADJ
ftr-370	3500	13	party	party	NOUN
ftr-370	3500	14	tax	tax	NOUN
ftr-370	3500	15	advisor	advisor	NOUN
ftr-370	3500	16	in	in	ADP
ftr-370	3500	17	connection	connection	NOUN
ftr-370	3500	18	with	with	ADP
ftr-370	3500	19	an	an	DET
ftr-370	3500	20	investigation	investigation	NOUN
ftr-370	3500	21	of	of	ADP
ftr-370	3500	22	taxpayer	taxpayer	NOUN
ftr-370	3500	23	’s	’s	PART
ftr-370	3500	24	liability	liability	NOUN
ftr-370	3500	25	even	even	ADV
ftr-370	3500	26	if	if	SCONJ
ftr-370	3500	27	there	there	PRON
ftr-370	3500	28	had	have	AUX
ftr-370	3500	29	been	be	AUX
ftr-370	3500	30	a	a	DET
ftr-370	3500	31	justice	justice	NOUN
ftr-370	3500	32	department	department	NOUN
ftr-370	3500	33	referral	referral	NOUN
ftr-370	3500	34	with	with	ADP
ftr-370	3500	35	respect	respect	NOUN
ftr-370	3500	36	to	to	ADP
ftr-370	3500	37	the	the	DET
ftr-370	3500	38	tax	tax	NOUN
ftr-370	3500	39	advisor	advisor	NOUN
ftr-370	3500	40	.	.	PROPN
ftr-370	3501	1	436	436	NUM
ftr-370	3502	1	florida	florida	PROPN
ftr-370	3502	2	tax	tax	NOUN
ftr-370	3502	3	review	review	NOUN
ftr-370	3502	4	[	[	X
ftr-370	3502	5	vol	vol	NOUN
ftr-370	3502	6	.	.	PUNCT
ftr-370	3503	1	9	9	NUM
ftr-370	3503	2	:	:	PUNCT
ftr-370	3503	3	si	si	PROPN
ftr-370	3503	4	c.	c.	PROPN
ftr-370	3503	5	litigation	litigation	PROPN
ftr-370	3503	6	costs	cost	VERB
ftr-370	3503	7	there	there	PRON
ftr-370	3503	8	were	be	VERB
ftr-370	3503	9	no	no	DET
ftr-370	3503	10	significant	significant	ADJ
ftr-370	3503	11	developments	development	NOUN
ftr-370	3503	12	regarding	regard	VERB
ftr-370	3503	13	this	this	DET
ftr-370	3503	14	topic	topic	NOUN
ftr-370	3503	15	during	during	ADP
ftr-370	3503	16	2008	2008	NUM
ftr-370	3503	17	.	.	PUNCT
ftr-370	3504	1	d.	d.	PROPN
ftr-370	3504	2	statutory	statutory	ADJ
ftr-370	3504	3	notice	notice	NOUN
ftr-370	3504	4	of	of	ADP
ftr-370	3504	5	deficiency	deficiency	NOUN
ftr-370	3504	6	there	there	PRON
ftr-370	3504	7	were	be	VERB
ftr-370	3504	8	no	no	DET
ftr-370	3504	9	significant	significant	ADJ
ftr-370	3504	10	developments	development	NOUN
ftr-370	3504	11	regarding	regard	VERB
ftr-370	3504	12	this	this	DET
ftr-370	3504	13	topic	topic	NOUN
ftr-370	3504	14	during	during	ADP
ftr-370	3504	15	2008	2008	NUM
ftr-370	3504	16	.	.	PUNCT
ftr-370	3505	1	e.	e.	PROPN
ftr-370	3505	2	statute	statute	PROPN
ftr-370	3505	3	of	of	ADP
ftr-370	3505	4	limitations	limitation	NOUN
ftr-370	3505	5	1	1	NUM
ftr-370	3505	6	.	.	PUNCT
ftr-370	3505	7	existence	existence	NOUN
ftr-370	3505	8	of	of	ADP
ftr-370	3505	9	a	a	DET
ftr-370	3505	10	durable	durable	ADJ
ftr-370	3505	11	power	power	NOUN
ftr-370	3505	12	of	of	ADP
ftr-370	3505	13	attorney	attorney	NOUN
ftr-370	3505	14	forecloses	foreclose	VERB
ftr-370	3505	15	tolling	tolling	NOUN
ftr-370	3505	16	of	of	ADP
ftr-370	3505	17	the	the	DET
ftr-370	3505	18	statute	statute	NOUN
ftr-370	3505	19	of	of	ADP
ftr-370	3505	20	limitations	limitation	NOUN
ftr-370	3505	21	under	under	ADP
ftr-370	3505	22	§	§	PROPN
ftr-370	3505	23	6511(h	6511(h	NOUN
ftr-370	3505	24	)	)	PUNCT
ftr-370	3505	25	.	.	PUNCT
ftr-370	3506	1	bova	bova	PROPN
ftr-370	3506	2	v.	v.	PROPN
ftr-370	3506	3	united	united	PROPN
ftr-370	3506	4	states	states	PROPN
ftr-370	3506	5	,	,	PUNCT
ftr-370	3506	6	80	80	NUM
ftr-370	3506	7	fed	feed	VERB
ftr-370	3506	8	.	.	PUNCT
ftr-370	3507	1	cl	cl	NOUN
ftr-370	3507	2	.	.	PUNCT
ftr-370	3508	1	449	449	NUM
ftr-370	3508	2	(	(	PUNCT
ftr-370	3508	3	2/13/08	2/13/08	NUM
ftr-370	3508	4	)	)	PUNCT
ftr-370	3508	5	.	.	PUNCT
ftr-370	3509	1	section	section	PROPN
ftr-370	3509	2	6511(h	6511(h	PART
ftr-370	3509	3	)	)	PUNCT
ftr-370	3509	4	tolls	toll	VERB
ftr-370	3509	5	the	the	DET
ftr-370	3509	6	statute	statute	NOUN
ftr-370	3509	7	of	of	ADP
ftr-370	3509	8	limitations	limitation	NOUN
ftr-370	3509	9	on	on	ADP
ftr-370	3509	10	filing	file	VERB
ftr-370	3509	11	refund	refund	NOUN
ftr-370	3509	12	claims	claim	NOUN
ftr-370	3509	13	for	for	ADP
ftr-370	3509	14	any	any	DET
ftr-370	3509	15	period	period	NOUN
ftr-370	3509	16	that	that	PRON
ftr-370	3509	17	the	the	DET
ftr-370	3509	18	taxpayer	taxpayer	NOUN
ftr-370	3509	19	is	be	AUX
ftr-370	3509	20	unable	unable	ADJ
ftr-370	3509	21	to	to	PART
ftr-370	3509	22	manage	manage	VERB
ftr-370	3509	23	his	his	PRON
ftr-370	3509	24	financial	financial	ADJ
ftr-370	3509	25	affairs	affair	NOUN
ftr-370	3509	26	by	by	ADP
ftr-370	3509	27	reason	reason	NOUN
ftr-370	3509	28	of	of	ADP
ftr-370	3509	29	a	a	DET
ftr-370	3509	30	medically	medically	ADV
ftr-370	3509	31	determined	determine	VERB
ftr-370	3509	32	physical	physical	ADJ
ftr-370	3509	33	or	or	CCONJ
ftr-370	3509	34	mental	mental	ADJ
ftr-370	3509	35	impairment	impairment	NOUN
ftr-370	3509	36	that	that	PRON
ftr-370	3509	37	will	will	AUX
ftr-370	3509	38	result	result	VERB
ftr-370	3509	39	in	in	ADP
ftr-370	3509	40	death	death	NOUN
ftr-370	3509	41	or	or	CCONJ
ftr-370	3509	42	that	that	PRON
ftr-370	3509	43	has	have	AUX
ftr-370	3509	44	lasted	last	VERB
ftr-370	3509	45	or	or	CCONJ
ftr-370	3509	46	can	can	AUX
ftr-370	3509	47	be	be	AUX
ftr-370	3509	48	expected	expect	VERB
ftr-370	3509	49	to	to	PART
ftr-370	3509	50	last	last	VERB
ftr-370	3509	51	at	at	ADV
ftr-370	3509	52	least	least	ADJ
ftr-370	3509	53	twelve	twelve	NUM
ftr-370	3509	54	months	month	NOUN
ftr-370	3509	55	,	,	PUNCT
ftr-370	3509	56	unless	unless	SCONJ
ftr-370	3509	57	another	another	DET
ftr-370	3509	58	person	person	NOUN
ftr-370	3509	59	has	have	AUX
ftr-370	3509	60	been	be	AUX
ftr-370	3509	61	authorized	authorize	VERB
ftr-370	3509	62	to	to	PART
ftr-370	3509	63	manage	manage	VERB
ftr-370	3509	64	the	the	DET
ftr-370	3509	65	taxpayer	taxpayer	NOUN
ftr-370	3509	66	’s	’s	PART
ftr-370	3509	67	financial	financial	ADJ
ftr-370	3509	68	affairs	affair	NOUN
ftr-370	3509	69	.	.	PUNCT
ftr-370	3510	1	the	the	DET
ftr-370	3510	2	court	court	NOUN
ftr-370	3510	3	(	(	PUNCT
ftr-370	3510	4	judge	judge	PROPN
ftr-370	3510	5	firestone	firestone	PROPN
ftr-370	3510	6	)	)	PUNCT
ftr-370	3510	7	held	hold	VERB
ftr-370	3510	8	that	that	SCONJ
ftr-370	3510	9	this	this	DET
ftr-370	3510	10	exception	exception	NOUN
ftr-370	3510	11	applied	apply	VERB
ftr-370	3510	12	where	where	SCONJ
ftr-370	3510	13	the	the	DET
ftr-370	3510	14	taxpayer	taxpayer	NOUN
ftr-370	3510	15	had	have	AUX
ftr-370	3510	16	executed	execute	VERB
ftr-370	3510	17	a	a	DET
ftr-370	3510	18	durable	durable	ADJ
ftr-370	3510	19	power	power	NOUN
ftr-370	3510	20	of	of	ADP
ftr-370	3510	21	attorney	attorney	NOUN
ftr-370	3510	22	granting	grant	VERB
ftr-370	3510	23	another	another	DET
ftr-370	3510	24	person	person	NOUN
ftr-370	3510	25	the	the	DET
ftr-370	3510	26	power	power	NOUN
ftr-370	3510	27	to	to	PART
ftr-370	3510	28	manage	manage	VERB
ftr-370	3510	29	her	her	PRON
ftr-370	3510	30	financial	financial	ADJ
ftr-370	3510	31	affairs	affair	NOUN
ftr-370	3510	32	.	.	PUNCT
ftr-370	3511	1	2	2	X
ftr-370	3511	2	.	.	X
ftr-370	3511	3	rock	rock	NOUN
ftr-370	3511	4	,	,	PUNCT
ftr-370	3511	5	scissors	scissor	NOUN
ftr-370	3511	6	,	,	PUNCT
ftr-370	3511	7	paper	paper	NOUN
ftr-370	3511	8	–	–	PUNCT
ftr-370	3511	9	code	code	NOUN
ftr-370	3511	10	covers	cover	VERB
ftr-370	3511	11	constitution	constitution	NOUN
ftr-370	3511	12	.	.	PUNCT
ftr-370	3512	1	united	united	PROPN
ftr-370	3512	2	states	states	PROPN
ftr-370	3512	3	.	.	PUNCT
ftr-370	3513	1	v.	v.	ADP
ftr-370	3513	2	clintwood	clintwood	PROPN
ftr-370	3513	3	elkhorn	elkhorn	PROPN
ftr-370	3513	4	mining	mining	PROPN
ftr-370	3513	5	co.	co.	PROPN
ftr-370	3513	6	,	,	PUNCT
ftr-370	3513	7	128	128	NUM
ftr-370	3513	8	s.	s.	PROPN
ftr-370	3513	9	ct	ct	PROPN
ftr-370	3513	10	.	.	PROPN
ftr-370	3513	11	1511	1511	NUM
ftr-370	3513	12	(	(	PUNCT
ftr-370	3513	13	4/15/08	4/15/08	NUM
ftr-370	3513	14	)	)	PUNCT
ftr-370	3513	15	.	.	PUNCT
ftr-370	3514	1	the	the	DET
ftr-370	3514	2	taxpayer	taxpayer	NOUN
ftr-370	3514	3	sought	seek	VERB
ftr-370	3514	4	a	a	DET
ftr-370	3514	5	refund	refund	NOUN
ftr-370	3514	6	of	of	ADP
ftr-370	3514	7	taxes	taxis	NOUN
ftr-370	3514	8	paid	pay	VERB
ftr-370	3514	9	on	on	ADP
ftr-370	3514	10	coal	coal	NOUN
ftr-370	3514	11	exports	export	NOUN
ftr-370	3514	12	under	under	ADP
ftr-370	3514	13	§	§	PROPN
ftr-370	3514	14	4121(a	4121(a	NUM
ftr-370	3514	15	)	)	PUNCT
ftr-370	3514	16	,	,	PUNCT
ftr-370	3514	17	which	which	PRON
ftr-370	3514	18	had	have	AUX
ftr-370	3514	19	been	be	AUX
ftr-370	3514	20	held	hold	VERB
ftr-370	3514	21	unconstitutional	unconstitutional	ADJ
ftr-370	3514	22	as	as	SCONJ
ftr-370	3514	23	applied	apply	VERB
ftr-370	3514	24	to	to	ADP
ftr-370	3514	25	coal	coal	NOUN
ftr-370	3514	26	exports	export	NOUN
ftr-370	3514	27	in	in	ADP
ftr-370	3514	28	ranger	ranger	NOUN
ftr-370	3514	29	fuel	fuel	PROPN
ftr-370	3514	30	corp	corp	PROPN
ftr-370	3514	31	.	.	PROPN
ftr-370	3514	32	v.	v.	PROPN
ftr-370	3514	33	united	united	PROPN
ftr-370	3514	34	states	states	PROPN
ftr-370	3514	35	,	,	PUNCT
ftr-370	3514	36	33	33	NUM
ftr-370	3514	37	f.	f.	PROPN
ftr-370	3514	38	supp	supp	PROPN
ftr-370	3514	39	.	.	PUNCT
ftr-370	3515	1	2d	2d	NOUN
ftr-370	3515	2	466	466	NUM
ftr-370	3515	3	(	(	PUNCT
ftr-370	3515	4	1998	1998	NUM
ftr-370	3515	5	)	)	PUNCT
ftr-370	3515	6	,	,	PUNCT
ftr-370	3515	7	a	a	DET
ftr-370	3515	8	decision	decision	NOUN
ftr-370	3515	9	that	that	PRON
ftr-370	3515	10	the	the	DET
ftr-370	3515	11	government	government	NOUN
ftr-370	3515	12	did	do	AUX
ftr-370	3515	13	not	not	PART
ftr-370	3515	14	appeal	appeal	VERB
ftr-370	3515	15	,	,	PUNCT
ftr-370	3515	16	and	and	CCONJ
ftr-370	3515	17	in	in	ADP
ftr-370	3515	18	which	which	PRON
ftr-370	3515	19	the	the	DET
ftr-370	3515	20	irs	irs	PROPN
ftr-370	3515	21	acquiesced	acquiesce	VERB
ftr-370	3515	22	.	.	PUNCT
ftr-370	3516	1	see	see	VERB
ftr-370	3516	2	notice	notice	NOUN
ftr-370	3516	3	2000	2000	NUM
ftr-370	3516	4	-	-	SYM
ftr-370	3516	5	28	28	NUM
ftr-370	3516	6	,	,	PUNCT
ftr-370	3516	7	2000	2000	NUM
ftr-370	3516	8	-	-	SYM
ftr-370	3516	9	1	1	NUM
ftr-370	3516	10	c.	c.	PROPN
ftr-370	3516	11	b.	b.	PROPN
ftr-370	3516	12	1116	1116	NUM
ftr-370	3516	13	.	.	PUNCT
ftr-370	3517	1	the	the	DET
ftr-370	3517	2	taxpayers	taxpayer	NOUN
ftr-370	3517	3	filed	file	VERB
ftr-370	3517	4	timely	timely	ADJ
ftr-370	3517	5	administrative	administrative	ADJ
ftr-370	3517	6	claims	claim	NOUN
ftr-370	3517	7	for	for	ADP
ftr-370	3517	8	coal	coal	NOUN
ftr-370	3517	9	taxes	taxis	NOUN
ftr-370	3517	10	paid	pay	VERB
ftr-370	3517	11	in	in	ADP
ftr-370	3517	12	1997	1997	NUM
ftr-370	3517	13	through	through	ADP
ftr-370	3517	14	1999	1999	NUM
ftr-370	3517	15	,	,	PUNCT
ftr-370	3517	16	which	which	PRON
ftr-370	3517	17	the	the	DET
ftr-370	3517	18	irs	irs	PROPN
ftr-370	3517	19	refunded	refund	VERB
ftr-370	3517	20	.	.	PUNCT
ftr-370	3518	1	the	the	DET
ftr-370	3518	2	taxpayer	taxpayer	NOUN
ftr-370	3518	3	filed	file	VERB
ftr-370	3518	4	suit	suit	NOUN
ftr-370	3518	5	in	in	ADP
ftr-370	3518	6	the	the	DET
ftr-370	3518	7	court	court	NOUN
ftr-370	3518	8	of	of	ADP
ftr-370	3518	9	federal	federal	ADJ
ftr-370	3518	10	claims	claim	NOUN
ftr-370	3518	11	seeking	seek	VERB
ftr-370	3518	12	a	a	DET
ftr-370	3518	13	refund	refund	NOUN
ftr-370	3518	14	of	of	ADP
ftr-370	3518	15	taxes	taxis	NOUN
ftr-370	3518	16	paid	pay	VERB
ftr-370	3518	17	between	between	ADP
ftr-370	3518	18	1994	1994	NUM
ftr-370	3518	19	and	and	CCONJ
ftr-370	3518	20	1996	1996	NUM
ftr-370	3518	21	,	,	PUNCT
ftr-370	3518	22	but	but	CCONJ
ftr-370	3518	23	did	do	AUX
ftr-370	3518	24	not	not	PART
ftr-370	3518	25	file	file	VERB
ftr-370	3518	26	any	any	DET
ftr-370	3518	27	claim	claim	NOUN
ftr-370	3518	28	for	for	ADP
ftr-370	3518	29	those	those	DET
ftr-370	3518	30	taxes	taxis	NOUN
ftr-370	3518	31	with	with	ADP
ftr-370	3518	32	the	the	DET
ftr-370	3518	33	irs	irs	PROPN
ftr-370	3518	34	,	,	PUNCT
ftr-370	3518	35	because	because	SCONJ
ftr-370	3518	36	any	any	DET
ftr-370	3518	37	such	such	ADJ
ftr-370	3518	38	claim	claim	NOUN
ftr-370	3518	39	would	would	AUX
ftr-370	3518	40	have	have	AUX
ftr-370	3518	41	been	be	AUX
ftr-370	3518	42	denied	deny	VERB
ftr-370	3518	43	as	as	ADV
ftr-370	3518	44	untimely	untimely	ADV
ftr-370	3518	45	under	under	ADP
ftr-370	3518	46	§	§	PROPN
ftr-370	3518	47	6511	6511	NUM
ftr-370	3518	48	.	.	PUNCT
ftr-370	3519	1	in	in	ADP
ftr-370	3519	2	an	an	DET
ftr-370	3519	3	opinion	opinion	NOUN
ftr-370	3519	4	by	by	ADP
ftr-370	3519	5	chief	chief	PROPN
ftr-370	3519	6	justice	justice	PROPN
ftr-370	3519	7	roberts	roberts	PROPN
ftr-370	3519	8	,	,	PUNCT
ftr-370	3519	9	the	the	DET
ftr-370	3519	10	supreme	supreme	PROPN
ftr-370	3519	11	court	court	PROPN
ftr-370	3519	12	held	hold	VERB
ftr-370	3519	13	that	that	SCONJ
ftr-370	3519	14	the	the	DET
ftr-370	3519	15	code	code	NOUN
ftr-370	3519	16	’s	’s	PART
ftr-370	3519	17	provisions	provision	NOUN
ftr-370	3519	18	override	override	VERB
ftr-370	3519	19	the	the	DET
ftr-370	3519	20	more	more	ADV
ftr-370	3519	21	lenient	lenient	ADJ
ftr-370	3519	22	six	six	NUM
ftr-370	3519	23	year	year	NOUN
ftr-370	3519	24	statute	statute	NOUN
ftr-370	3519	25	of	of	ADP
ftr-370	3519	26	limitations	limitation	NOUN
ftr-370	3519	27	for	for	ADP
ftr-370	3519	28	claims	claim	NOUN
ftr-370	3519	29	against	against	ADP
ftr-370	3519	30	the	the	DET
ftr-370	3519	31	government	government	NOUN
ftr-370	3519	32	under	under	ADP
ftr-370	3519	33	the	the	DET
ftr-370	3519	34	tucker	tucker	PROPN
ftr-370	3519	35	act	act	PROPN
ftr-370	3519	36	,	,	PUNCT
ftr-370	3519	37	28	28	NUM
ftr-370	3519	38	u.	u.	PROPN
ftr-370	3519	39	s.	s.	PROPN
ftr-370	3519	40	c.	c.	PROPN
ftr-370	3519	41	§	§	PROPN
ftr-370	3519	42	1491(a)(1	1491(a)(1	NUM
ftr-370	3519	43	)	)	PUNCT
ftr-370	3519	44	,	,	PUNCT
ftr-370	3519	45	even	even	ADV
ftr-370	3519	46	where	where	SCONJ
ftr-370	3519	47	the	the	DET
ftr-370	3519	48	claim	claim	NOUN
ftr-370	3519	49	is	be	AUX
ftr-370	3519	50	based	base	VERB
ftr-370	3519	51	on	on	ADP
ftr-370	3519	52	the	the	DET
ftr-370	3519	53	unconstitutionality	unconstitutionality	NOUN
ftr-370	3519	54	of	of	ADP
ftr-370	3519	55	the	the	DET
ftr-370	3519	56	tax	tax	NOUN
ftr-370	3519	57	in	in	ADP
ftr-370	3519	58	question	question	NOUN
ftr-370	3519	59	.	.	PUNCT
ftr-370	3520	1	3	3	X
ftr-370	3520	2	.	.	X
ftr-370	3520	3	the	the	DET
ftr-370	3520	4	amt	amt	PROPN
ftr-370	3520	5	statute	statute	NOUN
ftr-370	3520	6	of	of	ADP
ftr-370	3520	7	limitations	limitation	NOUN
ftr-370	3520	8	is	be	AUX
ftr-370	3520	9	the	the	DET
ftr-370	3520	10	same	same	ADJ
ftr-370	3520	11	as	as	ADP
ftr-370	3520	12	regular	regular	ADJ
ftr-370	3520	13	tax	tax	NOUN
ftr-370	3520	14	statue	statue	NOUN
ftr-370	3520	15	of	of	ADP
ftr-370	3520	16	limitations	limitation	NOUN
ftr-370	3520	17	.	.	PUNCT
ftr-370	3521	1	nemitz	nemitz	PROPN
ftr-370	3521	2	v.	v.	PROPN
ftr-370	3521	3	commissioner	commissioner	PROPN
ftr-370	3521	4	,	,	PUNCT
ftr-370	3521	5	130	130	NUM
ftr-370	3521	6	t.c	t.c	PROPN
ftr-370	3521	7	.	.	PUNCT
ftr-370	3522	1	no	no	INTJ
ftr-370	3522	2	.	.	NOUN
ftr-370	3522	3	9	9	NUM
ftr-370	3522	4	(	(	PUNCT
ftr-370	3522	5	5/15/08	5/15/08	NUM
ftr-370	3522	6	)	)	PUNCT
ftr-370	3522	7	.	.	PUNCT
ftr-370	3523	1	the	the	DET
ftr-370	3523	2	tax	tax	NOUN
ftr-370	3523	3	court	court	NOUN
ftr-370	3523	4	(	(	PUNCT
ftr-370	3523	5	judge	judge	PROPN
ftr-370	3523	6	cohen	cohen	PROPN
ftr-370	3523	7	)	)	PUNCT
ftr-370	3523	8	held	hold	VERB
ftr-370	3523	9	that	that	SCONJ
ftr-370	3523	10	the	the	DET
ftr-370	3523	11	statute	statute	NOUN
ftr-370	3523	12	of	of	ADP
ftr-370	3523	13	limitations	limitation	NOUN
ftr-370	3523	14	rule	rule	VERB
ftr-370	3523	15	2009	2009	NUM
ftr-370	3523	16	]	]	PUNCT
ftr-370	3523	17	recent	recent	ADJ
ftr-370	3523	18	developments	development	NOUN
ftr-370	3523	19	in	in	ADP
ftr-370	3523	20	federal	federal	ADJ
ftr-370	3523	21	income	income	NOUN
ftr-370	3523	22	taxation	taxation	NOUN
ftr-370	3523	23	437	437	NUM
ftr-370	3523	24	of	of	ADP
ftr-370	3523	25	§	§	PROPN
ftr-370	3523	26	6501(h	6501(h	PROPN
ftr-370	3523	27	)	)	PUNCT
ftr-370	3523	28	–	–	PUNCT
ftr-370	3523	29	providing	provide	VERB
ftr-370	3523	30	“	"	PUNCT
ftr-370	3523	31	[	[	X
ftr-370	3523	32	i]n	i]n	VERB
ftr-370	3523	33	the	the	DET
ftr-370	3523	34	case	case	NOUN
ftr-370	3523	35	of	of	ADP
ftr-370	3523	36	a	a	DET
ftr-370	3523	37	deficiency	deficiency	NOUN
ftr-370	3523	38	attributable	attributable	ADJ
ftr-370	3523	39	to	to	ADP
ftr-370	3523	40	the	the	DET
ftr-370	3523	41	application	application	NOUN
ftr-370	3523	42	to	to	ADP
ftr-370	3523	43	the	the	DET
ftr-370	3523	44	taxpayer	taxpayer	NOUN
ftr-370	3523	45	of	of	ADP
ftr-370	3523	46	a	a	DET
ftr-370	3523	47	net	net	ADJ
ftr-370	3523	48	operating	operating	NOUN
ftr-370	3523	49	loss	loss	NOUN
ftr-370	3523	50	carryback	carryback	NOUN
ftr-370	3523	51	*	*	PUNCT
ftr-370	3524	1	*	*	PUNCT
ftr-370	3524	2	*	*	PUNCT
ftr-370	3524	3	such	such	ADJ
ftr-370	3524	4	deficiency	deficiency	NOUN
ftr-370	3524	5	may	may	AUX
ftr-370	3524	6	be	be	AUX
ftr-370	3524	7	assessed	assess	VERB
ftr-370	3524	8	at	at	ADP
ftr-370	3524	9	any	any	DET
ftr-370	3524	10	time	time	NOUN
ftr-370	3524	11	before	before	ADP
ftr-370	3524	12	the	the	DET
ftr-370	3524	13	expiration	expiration	NOUN
ftr-370	3524	14	of	of	ADP
ftr-370	3524	15	the	the	DET
ftr-370	3524	16	period	period	NOUN
ftr-370	3524	17	within	within	ADP
ftr-370	3524	18	which	which	PRON
ftr-370	3524	19	a	a	DET
ftr-370	3524	20	deficiency	deficiency	NOUN
ftr-370	3524	21	for	for	ADP
ftr-370	3524	22	the	the	DET
ftr-370	3524	23	taxable	taxable	ADJ
ftr-370	3524	24	year	year	NOUN
ftr-370	3524	25	of	of	ADP
ftr-370	3524	26	the	the	DET
ftr-370	3524	27	net	net	ADJ
ftr-370	3524	28	operating	operating	NOUN
ftr-370	3524	29	loss	loss	NOUN
ftr-370	3524	30	*	*	PUNCT
ftr-370	3525	1	*	*	PUNCT
ftr-370	3525	2	*	*	PUNCT
ftr-370	3525	3	which	which	PRON
ftr-370	3525	4	results	result	VERB
ftr-370	3525	5	in	in	ADP
ftr-370	3525	6	such	such	ADJ
ftr-370	3525	7	carryback	carryback	NOUN
ftr-370	3525	8	may	may	AUX
ftr-370	3525	9	be	be	AUX
ftr-370	3525	10	assessed	assess	VERB
ftr-370	3525	11	”	"	PUNCT
ftr-370	3525	12	–	–	PUNCT
ftr-370	3525	13	applies	apply	VERB
ftr-370	3525	14	for	for	ADP
ftr-370	3525	15	amt	amt	PROPN
ftr-370	3525	16	purposes	purpose	NOUN
ftr-370	3525	17	where	where	SCONJ
ftr-370	3525	18	the	the	DET
ftr-370	3525	19	taxpayer	taxpayer	NOUN
ftr-370	3525	20	erroneously	erroneously	ADV
ftr-370	3525	21	treated	treat	VERB
ftr-370	3525	22	an	an	DET
ftr-370	3525	23	amt	amt	PROPN
ftr-370	3525	24	capital	capital	NOUN
ftr-370	3525	25	loss	loss	NOUN
ftr-370	3525	26	(	(	PUNCT
ftr-370	3525	27	incurred	incur	VERB
ftr-370	3525	28	with	with	ADP
ftr-370	3525	29	respect	respect	NOUN
ftr-370	3525	30	to	to	ADP
ftr-370	3525	31	stock	stock	NOUN
ftr-370	3525	32	acquired	acquire	VERB
ftr-370	3525	33	pursuant	pursuant	ADV
ftr-370	3525	34	to	to	ADP
ftr-370	3525	35	a	a	DET
ftr-370	3525	36	qualified	qualified	ADJ
ftr-370	3525	37	stock	stock	NOUN
ftr-370	3525	38	option	option	NOUN
ftr-370	3525	39	)	)	PUNCT
ftr-370	3525	40	as	as	ADP
ftr-370	3525	41	an	an	DET
ftr-370	3525	42	amt	amt	PROPN
ftr-370	3525	43	net	net	NOUN
ftr-370	3525	44	operating	operating	NOUN
ftr-370	3525	45	loss	loss	NOUN
ftr-370	3525	46	carryback	carryback	NOUN
ftr-370	3525	47	.	.	PUNCT
ftr-370	3526	1	the	the	DET
ftr-370	3526	2	court	court	NOUN
ftr-370	3526	3	rejected	reject	VERB
ftr-370	3526	4	the	the	DET
ftr-370	3526	5	taxpayer	taxpayer	NOUN
ftr-370	3526	6	’s	’s	PART
ftr-370	3526	7	argument	argument	NOUN
ftr-370	3526	8	that	that	SCONJ
ftr-370	3526	9	§	§	PROPN
ftr-370	3526	10	6501(h	6501(h	PROPN
ftr-370	3526	11	)	)	PUNCT
ftr-370	3526	12	did	do	AUX
ftr-370	3526	13	not	not	PART
ftr-370	3526	14	apply	apply	VERB
ftr-370	3526	15	because	because	SCONJ
ftr-370	3526	16	“	"	PUNCT
ftr-370	3526	17	the	the	DET
ftr-370	3526	18	only	only	ADJ
ftr-370	3526	19	situations	situation	NOUN
ftr-370	3526	20	where	where	SCONJ
ftr-370	3526	21	the	the	DET
ftr-370	3526	22	statute	statute	NOUN
ftr-370	3526	23	of	of	ADP
ftr-370	3526	24	limitations	limitation	NOUN
ftr-370	3526	25	is	be	AUX
ftr-370	3526	26	kept	keep	VERB
ftr-370	3526	27	open	open	ADJ
ftr-370	3526	28	by	by	ADP
ftr-370	3526	29	reference	reference	NOUN
ftr-370	3526	30	to	to	ADP
ftr-370	3526	31	a	a	DET
ftr-370	3526	32	loss	loss	NOUN
ftr-370	3526	33	year	year	NOUN
ftr-370	3526	34	for	for	ADP
ftr-370	3526	35	noncorporate	noncorporate	ADJ
ftr-370	3526	36	taxpayers	taxpayer	NOUN
ftr-370	3526	37	is	be	AUX
ftr-370	3526	38	in	in	ADP
ftr-370	3526	39	the	the	DET
ftr-370	3526	40	case	case	NOUN
ftr-370	3526	41	of	of	ADP
ftr-370	3526	42	deficiencies	deficiency	NOUN
ftr-370	3526	43	attributable	attributable	ADJ
ftr-370	3526	44	to	to	ADP
ftr-370	3526	45	a	a	DET
ftr-370	3526	46	net	net	ADJ
ftr-370	3526	47	operating	operating	NOUN
ftr-370	3526	48	loss	loss	NOUN
ftr-370	3526	49	carryback	carryback	NOUN
ftr-370	3526	50	since	since	SCONJ
ftr-370	3526	51	such	such	ADJ
ftr-370	3526	52	taxpayers	taxpayer	NOUN
ftr-370	3526	53	can	can	AUX
ftr-370	3526	54	not	not	PART
ftr-370	3526	55	have	have	VERB
ftr-370	3526	56	a	a	DET
ftr-370	3526	57	capital	capital	NOUN
ftr-370	3526	58	loss	loss	NOUN
ftr-370	3526	59	carryback	carryback	NOUN
ftr-370	3526	60	,	,	PUNCT
ftr-370	3526	61	”	"	PUNCT
ftr-370	3526	62	and	and	CCONJ
ftr-370	3526	63	that	that	SCONJ
ftr-370	3526	64	the	the	DET
ftr-370	3526	65	taxpayer	taxpayer	NOUN
ftr-370	3526	66	’s	’s	PART
ftr-370	3526	67	loss	loss	NOUN
ftr-370	3526	68	was	be	AUX
ftr-370	3526	69	a	a	DET
ftr-370	3526	70	capital	capital	NOUN
ftr-370	3526	71	loss	loss	NOUN
ftr-370	3526	72	,	,	PUNCT
ftr-370	3526	73	not	not	PART
ftr-370	3526	74	a	a	DET
ftr-370	3526	75	net	net	ADJ
ftr-370	3526	76	operating	operating	NOUN
ftr-370	3526	77	loss	loss	NOUN
ftr-370	3526	78	.	.	PUNCT
ftr-370	3527	1	the	the	DET
ftr-370	3527	2	court	court	NOUN
ftr-370	3527	3	reasoned	reason	VERB
ftr-370	3527	4	that	that	SCONJ
ftr-370	3527	5	§	§	PROPN
ftr-370	3527	6	6501(h	6501(h	PUNCT
ftr-370	3527	7	)	)	PUNCT
ftr-370	3527	8	was	be	AUX
ftr-370	3527	9	not	not	PART
ftr-370	3527	10	applicable	applicable	ADJ
ftr-370	3527	11	to	to	ADP
ftr-370	3527	12	the	the	DET
ftr-370	3527	13	factual	factual	ADJ
ftr-370	3527	14	situation	situation	NOUN
ftr-370	3527	15	in	in	ADP
ftr-370	3527	16	this	this	DET
ftr-370	3527	17	case	case	NOUN
ftr-370	3527	18	because	because	SCONJ
ftr-370	3527	19	the	the	DET
ftr-370	3527	20	taxpayers	taxpayer	NOUN
ftr-370	3527	21	had	have	AUX
ftr-370	3527	22	claimed	claim	VERB
ftr-370	3527	23	the	the	DET
ftr-370	3527	24	carryback	carryback	NOUN
ftr-370	3527	25	as	as	ADP
ftr-370	3527	26	a	a	DET
ftr-370	3527	27	net	net	ADJ
ftr-370	3527	28	operating	operating	NOUN
ftr-370	3527	29	loss	loss	NOUN
ftr-370	3527	30	.	.	PUNCT
ftr-370	3528	1	finally	finally	ADV
ftr-370	3528	2	,	,	PUNCT
ftr-370	3528	3	the	the	DET
ftr-370	3528	4	court	court	NOUN
ftr-370	3528	5	held	hold	VERB
ftr-370	3528	6	that	that	SCONJ
ftr-370	3528	7	the	the	DET
ftr-370	3528	8	absence	absence	NOUN
ftr-370	3528	9	of	of	ADP
ftr-370	3528	10	a	a	DET
ftr-370	3528	11	reference	reference	NOUN
ftr-370	3528	12	in	in	ADP
ftr-370	3528	13	§	§	PROPN
ftr-370	3528	14	6501(h	6501(h	ADP
ftr-370	3528	15	)	)	PUNCT
ftr-370	3528	16	to	to	ADP
ftr-370	3528	17	an	an	DET
ftr-370	3528	18	amt	amt	PROPN
ftr-370	3528	19	net	net	ADJ
ftr-370	3528	20	operating	operating	NOUN
ftr-370	3528	21	loss	loss	NOUN
ftr-370	3528	22	carryback	carryback	NOUN
ftr-370	3528	23	specifically	specifically	ADV
ftr-370	3528	24	did	do	AUX
ftr-370	3528	25	not	not	PART
ftr-370	3528	26	prevent	prevent	VERB
ftr-370	3528	27	its	its	PRON
ftr-370	3528	28	application	application	NOUN
ftr-370	3528	29	for	for	ADP
ftr-370	3528	30	amt	amt	PROPN
ftr-370	3528	31	purposes	purpose	NOUN
ftr-370	3528	32	,	,	PUNCT
ftr-370	3528	33	because	because	SCONJ
ftr-370	3528	34	the	the	DET
ftr-370	3528	35	amt	amt	PROPN
ftr-370	3528	36	net	net	NOUN
ftr-370	3528	37	operating	operating	NOUN
ftr-370	3528	38	loss	loss	NOUN
ftr-370	3528	39	carryback	carryback	NOUN
ftr-370	3528	40	is	be	AUX
ftr-370	3528	41	itself	itself	PRON
ftr-370	3528	42	based	base	VERB
ftr-370	3528	43	on	on	ADP
ftr-370	3528	44	§	§	PROPN
ftr-370	3528	45	172	172	NUM
ftr-370	3528	46	.	.	NOUN
ftr-370	3528	47	4	4	NUM
ftr-370	3528	48	.	.	X
ftr-370	3528	49	figure	figure	VERB
ftr-370	3528	50	out	out	ADP
ftr-370	3528	51	whether	whether	SCONJ
ftr-370	3528	52	your	your	PRON
ftr-370	3528	53	nol	nol	NOUN
ftr-370	3528	54	is	be	AUX
ftr-370	3528	55	a	a	DET
ftr-370	3528	56	specific	specific	ADJ
ftr-370	3528	57	liability	liability	NOUN
ftr-370	3528	58	loss	loss	NOUN
ftr-370	3528	59	or	or	CCONJ
ftr-370	3528	60	not	not	PART
ftr-370	3528	61	and	and	CCONJ
ftr-370	3528	62	the	the	DET
ftr-370	3528	63	year	year	NOUN
ftr-370	3528	64	to	to	PART
ftr-370	3528	65	which	which	PRON
ftr-370	3528	66	it	it	PRON
ftr-370	3528	67	should	should	AUX
ftr-370	3528	68	be	be	AUX
ftr-370	3528	69	carried	carry	VERB
ftr-370	3528	70	back	back	ADV
ftr-370	3528	71	before	before	SCONJ
ftr-370	3528	72	the	the	DET
ftr-370	3528	73	statute	statute	NOUN
ftr-370	3528	74	of	of	ADP
ftr-370	3528	75	limitations	limitation	NOUN
ftr-370	3528	76	expires	expire	VERB
ftr-370	3528	77	.	.	PUNCT
ftr-370	3529	1	barrick	barrick	PROPN
ftr-370	3529	2	resources	resources	PROPN
ftr-370	3529	3	(	(	PUNCT
ftr-370	3529	4	usa	usa	PROPN
ftr-370	3529	5	)	)	PUNCT
ftr-370	3529	6	,	,	PUNCT
ftr-370	3529	7	inc	inc	PROPN
ftr-370	3529	8	.	.	PROPN
ftr-370	3529	9	v.	v.	PROPN
ftr-370	3529	10	united	united	PROPN
ftr-370	3529	11	states	states	PROPN
ftr-370	3529	12	,	,	PUNCT
ftr-370	3529	13	529	529	NUM
ftr-370	3529	14	f.3d	f.3d	NUM
ftr-370	3529	15	1252	1252	NUM
ftr-370	3529	16	(	(	PUNCT
ftr-370	3529	17	10th	10th	ADJ
ftr-370	3529	18	cir	cir	NOUN
ftr-370	3529	19	.	.	PUNCT
ftr-370	3530	1	6/20/08	6/20/08	NUM
ftr-370	3530	2	)	)	PUNCT
ftr-370	3530	3	.	.	PUNCT
ftr-370	3531	1	in	in	ADP
ftr-370	3531	2	2001	2001	NUM
ftr-370	3531	3	,	,	PUNCT
ftr-370	3531	4	the	the	DET
ftr-370	3531	5	taxpayer	taxpayer	NOUN
ftr-370	3531	6	filed	file	VERB
ftr-370	3531	7	a	a	DET
ftr-370	3531	8	timely	timely	ADJ
ftr-370	3531	9	refund	refund	NOUN
ftr-370	3531	10	claim	claim	NOUN
ftr-370	3531	11	seeking	seek	VERB
ftr-370	3531	12	to	to	PART
ftr-370	3531	13	carryback	carryback	VERB
ftr-370	3531	14	to	to	ADP
ftr-370	3531	15	1994	1994	NUM
ftr-370	3531	16	and	and	CCONJ
ftr-370	3531	17	1995	1995	NUM
ftr-370	3531	18	net	net	ADJ
ftr-370	3531	19	operating	operating	NOUN
ftr-370	3531	20	losses	loss	NOUN
ftr-370	3531	21	incurred	incur	VERB
ftr-370	3531	22	in	in	ADP
ftr-370	3531	23	1997	1997	NUM
ftr-370	3531	24	.	.	PUNCT
ftr-370	3532	1	in	in	ADP
ftr-370	3532	2	2002	2002	NUM
ftr-370	3532	3	and	and	CCONJ
ftr-370	3532	4	2003	2003	NUM
ftr-370	3532	5	the	the	DET
ftr-370	3532	6	taxpayer	taxpayer	NOUN
ftr-370	3532	7	filed	file	VERB
ftr-370	3532	8	additional	additional	ADJ
ftr-370	3532	9	refund	refund	NOUN
ftr-370	3532	10	claims	claim	NOUN
ftr-370	3532	11	treating	treat	VERB
ftr-370	3532	12	the	the	DET
ftr-370	3532	13	1997	1997	NUM
ftr-370	3532	14	nols	nol	NOUN
ftr-370	3532	15	as	as	ADP
ftr-370	3532	16	specified	specify	VERB
ftr-370	3532	17	liability	liability	NOUN
ftr-370	3532	18	losses	loss	NOUN
ftr-370	3532	19	(	(	PUNCT
ftr-370	3532	20	with	with	ADP
ftr-370	3532	21	a	a	DET
ftr-370	3532	22	ten	ten	NUM
ftr-370	3532	23	-	-	PUNCT
ftr-370	3532	24	year	year	NOUN
ftr-370	3532	25	carryback	carryback	NOUN
ftr-370	3532	26	under	under	ADP
ftr-370	3532	27	§	§	PROPN
ftr-370	3532	28	172(f	172(f	NUM
ftr-370	3532	29	)	)	PUNCT
ftr-370	3532	30	)	)	PUNCT
ftr-370	3532	31	,	,	PUNCT
ftr-370	3532	32	that	that	PRON
ftr-370	3532	33	carried	carry	VERB
ftr-370	3532	34	the	the	DET
ftr-370	3532	35	losses	loss	NOUN
ftr-370	3532	36	back	back	ADV
ftr-370	3532	37	to	to	ADP
ftr-370	3532	38	1991	1991	NUM
ftr-370	3532	39	and	and	CCONJ
ftr-370	3532	40	1992	1992	NUM
ftr-370	3532	41	,	,	PUNCT
ftr-370	3532	42	amending	amend	VERB
ftr-370	3532	43	that	that	DET
ftr-370	3532	44	year	year	NOUN
ftr-370	3532	45	’s	’s	PART
ftr-370	3532	46	return	return	NOUN
ftr-370	3532	47	;	;	PUNCT
ftr-370	3532	48	and	and	CCONJ
ftr-370	3532	49	in	in	ADP
ftr-370	3532	50	2003	2003	NUM
ftr-370	3532	51	the	the	DET
ftr-370	3532	52	taxpayer	taxpayer	NOUN
ftr-370	3532	53	filed	file	VERB
ftr-370	3532	54	additional	additional	ADJ
ftr-370	3532	55	refund	refund	NOUN
ftr-370	3532	56	claims	claim	NOUN
ftr-370	3532	57	carrying	carry	VERB
ftr-370	3532	58	specified	specify	VERB
ftr-370	3532	59	liability	liability	NOUN
ftr-370	3532	60	losses	loss	NOUN
ftr-370	3532	61	from	from	ADP
ftr-370	3532	62	1997	1997	NUM
ftr-370	3532	63	and	and	CCONJ
ftr-370	3532	64	1998	1998	NUM
ftr-370	3532	65	back	back	ADV
ftr-370	3532	66	to	to	ADP
ftr-370	3532	67	1991	1991	NUM
ftr-370	3532	68	.	.	PUNCT
ftr-370	3533	1	the	the	DET
ftr-370	3533	2	court	court	NOUN
ftr-370	3533	3	(	(	PUNCT
ftr-370	3533	4	judge	judge	NOUN
ftr-370	3533	5	tymkovich	tymkovich	PROPN
ftr-370	3533	6	)	)	PUNCT
ftr-370	3533	7	held	hold	VERB
ftr-370	3533	8	that	that	SCONJ
ftr-370	3533	9	the	the	DET
ftr-370	3533	10	amended	amend	VERB
ftr-370	3533	11	returns	return	NOUN
ftr-370	3533	12	for	for	ADP
ftr-370	3533	13	1991	1991	NUM
ftr-370	3533	14	and	and	CCONJ
ftr-370	3533	15	1992	1992	NUM
ftr-370	3533	16	,	,	PUNCT
ftr-370	3533	17	based	base	VERB
ftr-370	3533	18	on	on	ADP
ftr-370	3533	19	treating	treat	VERB
ftr-370	3533	20	the	the	DET
ftr-370	3533	21	1997	1997	NUM
ftr-370	3533	22	and	and	CCONJ
ftr-370	3533	23	1998	1998	NUM
ftr-370	3533	24	nols	nol	NOUN
ftr-370	3533	25	as	as	ADP
ftr-370	3533	26	specified	specify	VERB
ftr-370	3533	27	liability	liability	NOUN
ftr-370	3533	28	losses	loss	NOUN
ftr-370	3533	29	,	,	PUNCT
ftr-370	3533	30	were	be	AUX
ftr-370	3533	31	not	not	PART
ftr-370	3533	32	amendments	amendment	NOUN
ftr-370	3533	33	of	of	ADP
ftr-370	3533	34	the	the	DET
ftr-370	3533	35	timely	timely	ADV
ftr-370	3533	36	-	-	PUNCT
ftr-370	3533	37	filed	file	VERB
ftr-370	3533	38	refund	refund	NOUN
ftr-370	3533	39	claims	claim	NOUN
ftr-370	3533	40	based	base	VERB
ftr-370	3533	41	on	on	ADP
ftr-370	3533	42	carryback	carryback	NOUN
ftr-370	3533	43	to	to	ADP
ftr-370	3533	44	1994	1994	NUM
ftr-370	3533	45	and	and	CCONJ
ftr-370	3533	46	1995	1995	NUM
ftr-370	3533	47	the	the	DET
ftr-370	3533	48	1997	1997	NUM
ftr-370	3533	49	nol	nol	NOUN
ftr-370	3533	50	but	but	CCONJ
ftr-370	3533	51	rather	rather	ADV
ftr-370	3533	52	were	be	AUX
ftr-370	3533	53	new	new	ADJ
ftr-370	3533	54	refund	refund	NOUN
ftr-370	3533	55	claims	claim	NOUN
ftr-370	3533	56	filed	file	VERB
ftr-370	3533	57	outside	outside	ADP
ftr-370	3533	58	the	the	DET
ftr-370	3533	59	period	period	NOUN
ftr-370	3533	60	of	of	ADP
ftr-370	3533	61	limitations	limitation	NOUN
ftr-370	3533	62	.	.	PUNCT
ftr-370	3534	1	5	5	X
ftr-370	3534	2	.	.	X
ftr-370	3534	3	section	section	NOUN
ftr-370	3534	4	6511(d)(8	6511(d)(8	NUM
ftr-370	3534	5	)	)	PUNCT
ftr-370	3534	6	,	,	PUNCT
ftr-370	3534	7	added	add	VERB
ftr-370	3534	8	by	by	ADP
ftr-370	3534	9	the	the	DET
ftr-370	3534	10	heroes	hero	NOUN
ftr-370	3534	11	earnings	earning	NOUN
ftr-370	3534	12	assistance	assistance	NOUN
ftr-370	3534	13	and	and	CCONJ
ftr-370	3534	14	relief	relief	NOUN
ftr-370	3534	15	tax	tax	NOUN
ftr-370	3534	16	act	act	NOUN
ftr-370	3534	17	of	of	ADP
ftr-370	3534	18	2008	2008	NUM
ftr-370	3534	19	,	,	PUNCT
ftr-370	3534	20	extends	extend	VERB
ftr-370	3534	21	the	the	DET
ftr-370	3534	22	statute	statute	NOUN
ftr-370	3534	23	of	of	ADP
ftr-370	3534	24	limitations	limitation	NOUN
ftr-370	3534	25	for	for	ADP
ftr-370	3534	26	the	the	DET
ftr-370	3534	27	filing	filing	NOUN
ftr-370	3534	28	of	of	ADP
ftr-370	3534	29	refund	refund	NOUN
ftr-370	3534	30	claims	claim	NOUN
ftr-370	3534	31	by	by	ADP
ftr-370	3534	32	retired	retire	VERB
ftr-370	3534	33	military	military	ADJ
ftr-370	3534	34	personnel	personnel	NOUN
ftr-370	3534	35	who	who	PRON
ftr-370	3534	36	receive	receive	VERB
ftr-370	3534	37	disability	disability	NOUN
ftr-370	3534	38	determinations	determination	NOUN
ftr-370	3534	39	from	from	ADP
ftr-370	3534	40	the	the	DET
ftr-370	3534	41	department	department	NOUN
ftr-370	3534	42	of	of	ADP
ftr-370	3534	43	veterans	veterans	PROPN
ftr-370	3534	44	affairs	affair	NOUN
ftr-370	3534	45	(	(	PUNCT
ftr-370	3534	46	thereby	thereby	ADV
ftr-370	3534	47	resulting	result	VERB
ftr-370	3534	48	in	in	ADP
ftr-370	3534	49	the	the	DET
ftr-370	3534	50	retroactive	retroactive	ADJ
ftr-370	3534	51	conversion	conversion	NOUN
ftr-370	3534	52	of	of	ADP
ftr-370	3534	53	military	military	ADJ
ftr-370	3534	54	retirement	retirement	NOUN
ftr-370	3534	55	benefits	benefit	NOUN
ftr-370	3534	56	from	from	ADP
ftr-370	3534	57	taxable	taxable	ADJ
ftr-370	3534	58	benefits	benefit	NOUN
ftr-370	3534	59	based	base	VERB
ftr-370	3534	60	on	on	ADP
ftr-370	3534	61	length	length	NOUN
ftr-370	3534	62	of	of	ADP
ftr-370	3534	63	service	service	NOUN
ftr-370	3534	64	to	to	ADP
ftr-370	3534	65	disability	disability	NOUN
ftr-370	3534	66	benefits	benefit	NOUN
ftr-370	3534	67	excluded	exclude	VERB
ftr-370	3534	68	under	under	ADP
ftr-370	3534	69	§	§	PROPN
ftr-370	3534	70	104(a)(4	104(a)(4	NUM
ftr-370	3534	71	)	)	PUNCT
ftr-370	3534	72	)	)	PUNCT
ftr-370	3534	73	.	.	PUNCT
ftr-370	3535	1	this	this	DET
ftr-370	3535	2	provision	provision	NOUN
ftr-370	3535	3	generally	generally	ADV
ftr-370	3535	4	extends	extend	VERB
ftr-370	3535	5	the	the	DET
ftr-370	3535	6	period	period	NOUN
ftr-370	3535	7	for	for	ADP
ftr-370	3535	8	filing	file	VERB
ftr-370	3535	9	a	a	DET
ftr-370	3535	10	refund	refund	NOUN
ftr-370	3535	11	claim	claim	NOUN
ftr-370	3535	12	until	until	ADP
ftr-370	3535	13	one	one	NUM
ftr-370	3535	14	year	year	NOUN
ftr-370	3535	15	after	after	ADP
ftr-370	3535	16	the	the	DET
ftr-370	3535	17	date	date	NOUN
ftr-370	3535	18	of	of	ADP
ftr-370	3535	19	the	the	DET
ftr-370	3535	20	disability	disability	NOUN
ftr-370	3535	21	determination	determination	NOUN
ftr-370	3535	22	.	.	PUNCT
ftr-370	3536	1	438	438	NUM
ftr-370	3536	2	florida	florida	PROPN
ftr-370	3536	3	tax	tax	NOUN
ftr-370	3536	4	review	review	NOUN
ftr-370	3536	5	[	[	X
ftr-370	3536	6	vol	vol	NOUN
ftr-370	3536	7	.	.	PUNCT
ftr-370	3537	1	9	9	NUM
ftr-370	3537	2	:	:	SYM
ftr-370	3537	3	si	si	PROPN
ftr-370	3537	4	6	6	NUM
ftr-370	3537	5	.	.	PUNCT
ftr-370	3538	1	you	you	PRON
ftr-370	3538	2	have	have	VERB
ftr-370	3538	3	to	to	PART
ftr-370	3538	4	raise	raise	VERB
ftr-370	3538	5	the	the	DET
ftr-370	3538	6	statute	statute	NOUN
ftr-370	3538	7	of	of	ADP
ftr-370	3538	8	limitations	limitation	NOUN
ftr-370	3538	9	the	the	DET
ftr-370	3538	10	first	first	ADJ
ftr-370	3538	11	time	time	NOUN
ftr-370	3538	12	you	you	PRON
ftr-370	3538	13	get	get	VERB
ftr-370	3538	14	the	the	DET
ftr-370	3538	15	chance	chance	NOUN
ftr-370	3538	16	or	or	CCONJ
ftr-370	3538	17	forever	forever	ADV
ftr-370	3538	18	hold	hold	VERB
ftr-370	3538	19	your	your	PRON
ftr-370	3538	20	peace	peace	NOUN
ftr-370	3538	21	.	.	PUNCT
ftr-370	3539	1	golden	golden	PROPN
ftr-370	3539	2	v.	v.	PROPN
ftr-370	3539	3	commissioner	commissioner	PROPN
ftr-370	3539	4	,	,	PUNCT
ftr-370	3539	5	548	548	NUM
ftr-370	3539	6	f.3d	f.3d	NUM
ftr-370	3539	7	487	487	NUM
ftr-370	3539	8	(	(	PUNCT
ftr-370	3539	9	6th	6th	ADJ
ftr-370	3539	10	cir	cir	NOUN
ftr-370	3539	11	.	.	PUNCT
ftr-370	3540	1	11/26/08	11/26/08	NUM
ftr-370	3540	2	)	)	PUNCT
ftr-370	3540	3	.	.	PUNCT
ftr-370	3541	1	settlement	settlement	NOUN
ftr-370	3541	2	of	of	ADP
ftr-370	3541	3	all	all	DET
ftr-370	3541	4	claims	claim	NOUN
ftr-370	3541	5	in	in	ADP
ftr-370	3541	6	an	an	DET
ftr-370	3541	7	earlier	early	ADJ
ftr-370	3541	8	tax	tax	NOUN
ftr-370	3541	9	court	court	NOUN
ftr-370	3541	10	proceeding	proceeding	NOUN
ftr-370	3541	11	barred	bar	VERB
ftr-370	3541	12	the	the	DET
ftr-370	3541	13	taxpayer	taxpayer	NOUN
ftr-370	3541	14	from	from	ADP
ftr-370	3541	15	raising	raise	VERB
ftr-370	3541	16	a	a	DET
ftr-370	3541	17	claim	claim	NOUN
ftr-370	3541	18	in	in	ADP
ftr-370	3541	19	a	a	DET
ftr-370	3541	20	subsequent	subsequent	ADJ
ftr-370	3541	21	cdp	cdp	NOUN
ftr-370	3541	22	proceeding	proceeding	NOUN
ftr-370	3541	23	that	that	SCONJ
ftr-370	3541	24	the	the	DET
ftr-370	3541	25	original	original	ADJ
ftr-370	3541	26	deficiency	deficiency	NOUN
ftr-370	3541	27	notice	notice	NOUN
ftr-370	3541	28	was	be	AUX
ftr-370	3541	29	outside	outside	ADP
ftr-370	3541	30	the	the	DET
ftr-370	3541	31	three	three	NUM
ftr-370	3541	32	-	-	PUNCT
ftr-370	3541	33	year	year	NOUN
ftr-370	3541	34	statute	statute	NOUN
ftr-370	3541	35	of	of	ADP
ftr-370	3541	36	limitations	limitation	NOUN
ftr-370	3541	37	.	.	PUNCT
ftr-370	3542	1	principles	principle	NOUN
ftr-370	3542	2	of	of	ADP
ftr-370	3542	3	res	re	NOUN
ftr-370	3542	4	judicata	judicata	NOUN
ftr-370	3542	5	apply	apply	VERB
ftr-370	3542	6	to	to	ADP
ftr-370	3542	7	bar	bar	NOUN
ftr-370	3542	8	consideration	consideration	NOUN
ftr-370	3542	9	of	of	ADP
ftr-370	3542	10	issues	issue	NOUN
ftr-370	3542	11	,	,	PUNCT
ftr-370	3542	12	including	include	VERB
ftr-370	3542	13	the	the	DET
ftr-370	3542	14	statute	statute	NOUN
ftr-370	3542	15	of	of	ADP
ftr-370	3542	16	limitations	limitation	NOUN
ftr-370	3542	17	,	,	PUNCT
ftr-370	3542	18	that	that	PRON
ftr-370	3542	19	could	could	AUX
ftr-370	3542	20	have	have	AUX
ftr-370	3542	21	been	be	AUX
ftr-370	3542	22	raised	raise	VERB
ftr-370	3542	23	in	in	ADP
ftr-370	3542	24	a	a	DET
ftr-370	3542	25	prior	prior	ADJ
ftr-370	3542	26	judicial	judicial	ADJ
ftr-370	3542	27	proceeding	proceeding	NOUN
ftr-370	3542	28	.	.	PUNCT
ftr-370	3543	1	7	7	X
ftr-370	3543	2	.	.	X
ftr-370	3543	3	you	you	PRON
ftr-370	3543	4	ca	can	AUX
ftr-370	3543	5	n’t	not	PART
ftr-370	3543	6	rely	rely	VERB
ftr-370	3543	7	on	on	ADP
ftr-370	3543	8	an	an	DET
ftr-370	3543	9	unclarified	unclarified	ADJ
ftr-370	3543	10	informal	informal	ADJ
ftr-370	3543	11	refund	refund	NOUN
ftr-370	3543	12	claim	claim	NOUN
ftr-370	3543	13	to	to	PART
ftr-370	3543	14	beat	beat	VERB
ftr-370	3543	15	the	the	DET
ftr-370	3543	16	statute	statute	NOUN
ftr-370	3543	17	of	of	ADP
ftr-370	3543	18	limitations	limitation	NOUN
ftr-370	3543	19	.	.	PUNCT
ftr-370	3544	1	greene	greene	NOUN
ftr-370	3544	2	-	-	PUNCT
ftr-370	3544	3	thapedi	thapedi	PROPN
ftr-370	3544	4	v.	v.	ADP
ftr-370	3544	5	united	united	PROPN
ftr-370	3544	6	states	states	PROPN
ftr-370	3544	7	,	,	PUNCT
ftr-370	3544	8	549	549	NUM
ftr-370	3544	9	f.3d	f.3d	NUM
ftr-370	3544	10	530	530	NUM
ftr-370	3544	11	(	(	PUNCT
ftr-370	3544	12	7th	7th	ADJ
ftr-370	3544	13	cir	cir	NOUN
ftr-370	3544	14	.	.	PUNCT
ftr-370	3544	15	12/3/08	12/3/08	NUM
ftr-370	3544	16	)	)	PUNCT
ftr-370	3544	17	.	.	PUNCT
ftr-370	3545	1	to	to	PART
ftr-370	3545	2	satisfy	satisfy	VERB
ftr-370	3545	3	the	the	DET
ftr-370	3545	4	jurisdictional	jurisdictional	ADJ
ftr-370	3545	5	requirements	requirement	NOUN
ftr-370	3545	6	of	of	ADP
ftr-370	3545	7	§	§	PROPN
ftr-370	3545	8	7422(a	7422(a	NOUN
ftr-370	3545	9	)	)	PUNCT
ftr-370	3545	10	authorizing	authorize	VERB
ftr-370	3545	11	district	district	NOUN
ftr-370	3545	12	court	court	NOUN
ftr-370	3545	13	review	review	NOUN
ftr-370	3545	14	of	of	ADP
ftr-370	3545	15	the	the	DET
ftr-370	3545	16	irs	irs	PROPN
ftr-370	3545	17	’s	’s	PART
ftr-370	3545	18	denial	denial	NOUN
ftr-370	3545	19	of	of	ADP
ftr-370	3545	20	a	a	DET
ftr-370	3545	21	refund	refund	NOUN
ftr-370	3545	22	,	,	PUNCT
ftr-370	3545	23	the	the	DET
ftr-370	3545	24	taxpayer	taxpayer	NOUN
ftr-370	3545	25	’s	’s	PART
ftr-370	3545	26	timely	timely	ADV
ftr-370	3545	27	informal	informal	ADJ
ftr-370	3545	28	refund	refund	NOUN
ftr-370	3545	29	claim	claim	NOUN
ftr-370	3545	30	must	must	AUX
ftr-370	3545	31	be	be	AUX
ftr-370	3545	32	followed	follow	VERB
ftr-370	3545	33	by	by	ADP
ftr-370	3545	34	a	a	DET
ftr-370	3545	35	subsequent	subsequent	ADJ
ftr-370	3545	36	formal	formal	ADJ
ftr-370	3545	37	refund	refund	NOUN
ftr-370	3545	38	claim	claim	NOUN
ftr-370	3545	39	.	.	PUNCT
ftr-370	3546	1	“	"	PUNCT
ftr-370	3546	2	the	the	DET
ftr-370	3546	3	informal	informal	ADJ
ftr-370	3546	4	claim	claim	NOUN
ftr-370	3546	5	doctrine	doctrine	NOUN
ftr-370	3546	6	is	be	AUX
ftr-370	3546	7	predicated	predicate	VERB
ftr-370	3546	8	on	on	ADP
ftr-370	3546	9	the	the	DET
ftr-370	3546	10	expectation	expectation	NOUN
ftr-370	3546	11	that	that	SCONJ
ftr-370	3546	12	any	any	DET
ftr-370	3546	13	formal	formal	ADJ
ftr-370	3546	14	deficiency	deficiency	NOUN
ftr-370	3546	15	will	will	AUX
ftr-370	3546	16	at	at	ADP
ftr-370	3546	17	some	some	DET
ftr-370	3546	18	point	point	NOUN
ftr-370	3546	19	be	be	AUX
ftr-370	3546	20	corrected	correct	VERB
ftr-370	3546	21	.	.	PUNCT
ftr-370	3547	1	...	...	PUNCT
ftr-370	3547	2	to	to	PART
ftr-370	3547	3	hold	hold	VERB
ftr-370	3547	4	otherwise	otherwise	ADV
ftr-370	3547	5	would	would	AUX
ftr-370	3547	6	eliminate	eliminate	VERB
ftr-370	3547	7	,	,	PUNCT
ftr-370	3547	8	as	as	ADP
ftr-370	3547	9	a	a	DET
ftr-370	3547	10	practical	practical	ADJ
ftr-370	3547	11	matter	matter	NOUN
ftr-370	3547	12	,	,	PUNCT
ftr-370	3547	13	the	the	DET
ftr-370	3547	14	formal	formal	ADJ
ftr-370	3547	15	claim	claim	NOUN
ftr-370	3547	16	requirement	requirement	NOUN
ftr-370	3547	17	.	.	PUNCT
ftr-370	3547	18	”	"	PUNCT
ftr-370	3548	1	f.	f.	PROPN
ftr-370	3548	2	liens	lien	NOUN
ftr-370	3548	3	and	and	CCONJ
ftr-370	3548	4	collections	collection	NOUN
ftr-370	3548	5	1	1	NUM
ftr-370	3548	6	.	.	PUNCT
ftr-370	3549	1	ever	ever	ADV
ftr-370	3549	2	expanding	expand	VERB
ftr-370	3549	3	tax	tax	NOUN
ftr-370	3549	4	court	court	NOUN
ftr-370	3549	5	jurisdiction	jurisdiction	NOUN
ftr-370	3549	6	.	.	PUNCT
ftr-370	3550	1	rock	rock	NOUN
ftr-370	3550	2	,	,	PUNCT
ftr-370	3550	3	scissors	scissor	NOUN
ftr-370	3550	4	,	,	PUNCT
ftr-370	3550	5	paper	paper	NOUN
ftr-370	3550	6	:	:	PUNCT
ftr-370	3550	7	statutory	statutory	PROPN
ftr-370	3550	8	amendment	amendment	NOUN
ftr-370	3550	9	beats	beat	VERB
ftr-370	3550	10	old	old	ADJ
ftr-370	3550	11	case	case	NOUN
ftr-370	3550	12	law	law	NOUN
ftr-370	3550	13	.	.	PUNCT
ftr-370	3551	1	callahan	callahan	PROPN
ftr-370	3551	2	v.	v.	PROPN
ftr-370	3551	3	commissioner	commissioner	PROPN
ftr-370	3551	4	,	,	PUNCT
ftr-370	3551	5	130	130	NUM
ftr-370	3551	6	t.c	t.c	PROPN
ftr-370	3551	7	.	.	PROPN
ftr-370	3551	8	44	44	NUM
ftr-370	3551	9	(	(	PUNCT
ftr-370	3551	10	2/5/08	2/5/08	NUM
ftr-370	3551	11	)	)	PUNCT
ftr-370	3551	12	.	.	PUNCT
ftr-370	3552	1	the	the	DET
ftr-370	3552	2	tax	tax	NOUN
ftr-370	3552	3	court	court	NOUN
ftr-370	3552	4	(	(	PUNCT
ftr-370	3552	5	judge	judge	NOUN
ftr-370	3552	6	haines	haine	NOUN
ftr-370	3552	7	)	)	PUNCT
ftr-370	3552	8	held	hold	VERB
ftr-370	3552	9	that	that	SCONJ
ftr-370	3552	10	under	under	ADP
ftr-370	3552	11	§	§	PROPN
ftr-370	3552	12	6330(d	6330(d	NOUN
ftr-370	3552	13	)	)	PUNCT
ftr-370	3552	14	,	,	PUNCT
ftr-370	3552	15	as	as	SCONJ
ftr-370	3552	16	amended	amend	VERB
ftr-370	3552	17	in	in	ADP
ftr-370	3552	18	2006	2006	NUM
ftr-370	3552	19	to	to	PART
ftr-370	3552	20	confer	confer	VERB
ftr-370	3552	21	on	on	ADP
ftr-370	3552	22	the	the	DET
ftr-370	3552	23	tax	tax	NOUN
ftr-370	3552	24	court	court	NOUN
ftr-370	3552	25	jurisdiction	jurisdiction	NOUN
ftr-370	3552	26	to	to	PART
ftr-370	3552	27	hear	hear	VERB
ftr-370	3552	28	all	all	DET
ftr-370	3552	29	appeals	appeal	NOUN
ftr-370	3552	30	of	of	ADP
ftr-370	3552	31	cdp	cdp	NOUN
ftr-370	3552	32	determinations	determination	NOUN
ftr-370	3552	33	,	,	PUNCT
ftr-370	3552	34	the	the	DET
ftr-370	3552	35	tax	tax	NOUN
ftr-370	3552	36	court	court	NOUN
ftr-370	3552	37	has	have	VERB
ftr-370	3552	38	jurisdiction	jurisdiction	NOUN
ftr-370	3552	39	to	to	PART
ftr-370	3552	40	review	review	VERB
ftr-370	3552	41	the	the	DET
ftr-370	3552	42	irs	irs	PROPN
ftr-370	3552	43	’s	’s	PART
ftr-370	3552	44	determination	determination	NOUN
ftr-370	3552	45	to	to	PART
ftr-370	3552	46	review	review	VERB
ftr-370	3552	47	assessment	assessment	NOUN
ftr-370	3552	48	of	of	ADP
ftr-370	3552	49	§	§	PROPN
ftr-370	3552	50	6702	6702	NUM
ftr-370	3552	51	frivolous	frivolous	ADJ
ftr-370	3552	52	return	return	NOUN
ftr-370	3552	53	penalties	penalty	NOUN
ftr-370	3552	54	.	.	PUNCT
ftr-370	3553	1	van	van	PROPN
ftr-370	3553	2	es	es	PROPN
ftr-370	3553	3	v.	v.	PROPN
ftr-370	3553	4	commissioner	commissioner	NOUN
ftr-370	3553	5	,	,	PUNCT
ftr-370	3553	6	115	115	NUM
ftr-370	3553	7	t.c	t.c	PROPN
ftr-370	3553	8	.	.	PROPN
ftr-370	3553	9	324	324	NUM
ftr-370	3553	10	(	(	PUNCT
ftr-370	3553	11	2000	2000	NUM
ftr-370	3553	12	)	)	PUNCT
ftr-370	3553	13	,	,	PUNCT
ftr-370	3553	14	which	which	PRON
ftr-370	3553	15	reached	reach	VERB
ftr-370	3553	16	contrary	contrary	ADJ
ftr-370	3553	17	result	result	NOUN
ftr-370	3553	18	before	before	ADP
ftr-370	3553	19	the	the	DET
ftr-370	3553	20	2006	2006	NUM
ftr-370	3553	21	statutory	statutory	ADJ
ftr-370	3553	22	amendment	amendment	NOUN
ftr-370	3553	23	,	,	PUNCT
ftr-370	3553	24	is	be	AUX
ftr-370	3553	25	no	no	PRON
ftr-370	3553	26	longer	long	ADV
ftr-370	3553	27	controlling	control	VERB
ftr-370	3553	28	.	.	PUNCT
ftr-370	3554	1	judge	judge	NOUN
ftr-370	3554	2	haines	haine	NOUN
ftr-370	3554	3	denied	deny	VERB
ftr-370	3554	4	the	the	DET
ftr-370	3554	5	irs	irs	PROPN
ftr-370	3554	6	’s	’s	PART
ftr-370	3554	7	motion	motion	NOUN
ftr-370	3554	8	for	for	ADP
ftr-370	3554	9	summary	summary	NOUN
ftr-370	3554	10	judgment	judgment	NOUN
ftr-370	3554	11	.	.	PUNCT
ftr-370	3555	1	because	because	SCONJ
ftr-370	3555	2	the	the	DET
ftr-370	3555	3	validity	validity	NOUN
ftr-370	3555	4	of	of	ADP
ftr-370	3555	5	the	the	DET
ftr-370	3555	6	underlying	underlie	VERB
ftr-370	3555	7	tax	tax	NOUN
ftr-370	3555	8	liability	liability	NOUN
ftr-370	3555	9	,	,	PUNCT
ftr-370	3555	10	i.e.	i.e.	X
ftr-370	3555	11	,	,	PUNCT
ftr-370	3555	12	the	the	DET
ftr-370	3555	13	penalties	penalty	NOUN
ftr-370	3555	14	,	,	PUNCT
ftr-370	3555	15	was	be	AUX
ftr-370	3555	16	properly	properly	ADV
ftr-370	3555	17	at	at	ADP
ftr-370	3555	18	issue	issue	NOUN
ftr-370	3555	19	,	,	PUNCT
ftr-370	3555	20	the	the	DET
ftr-370	3555	21	court	court	NOUN
ftr-370	3555	22	reviewed	review	VERB
ftr-370	3555	23	the	the	DET
ftr-370	3555	24	matter	matter	NOUN
ftr-370	3555	25	de	de	X
ftr-370	3555	26	novo	novo	NOUN
ftr-370	3555	27	,	,	PUNCT
ftr-370	3555	28	see	see	VERB
ftr-370	3555	29	sego	sego	NOUN
ftr-370	3555	30	v.	v.	ADP
ftr-370	3555	31	commissioner	commissioner	NOUN
ftr-370	3555	32	,	,	PUNCT
ftr-370	3555	33	114	114	NUM
ftr-370	3555	34	t.c	t.c	PROPN
ftr-370	3555	35	.	.	PROPN
ftr-370	3555	36	604	604	NUM
ftr-370	3555	37	,	,	PUNCT
ftr-370	3555	38	610	610	NUM
ftr-370	3555	39	(	(	PUNCT
ftr-370	3555	40	2000	2000	NUM
ftr-370	3555	41	)	)	PUNCT
ftr-370	3555	42	.	.	PUNCT
ftr-370	3556	1	judge	judge	PROPN
ftr-370	3556	2	haines	haine	NOUN
ftr-370	3556	3	denied	deny	VERB
ftr-370	3556	4	the	the	DET
ftr-370	3556	5	irs	irs	PROPN
ftr-370	3556	6	’s	’s	PART
ftr-370	3556	7	motion	motion	NOUN
ftr-370	3556	8	for	for	ADP
ftr-370	3556	9	summary	summary	NOUN
ftr-370	3556	10	judgment	judgment	NOUN
ftr-370	3556	11	.	.	PUNCT
ftr-370	3557	1	“	"	PUNCT
ftr-370	3557	2	although	although	SCONJ
ftr-370	3557	3	petitioners	petitioner	NOUN
ftr-370	3557	4	’	'	PUNCT
ftr-370	3557	5	form	form	NOUN
ftr-370	3557	6	1040	1040	NUM
ftr-370	3557	7	is	be	AUX
ftr-370	3557	8	confusing	confusing	ADJ
ftr-370	3557	9	and	and	CCONJ
ftr-370	3557	10	unorthodox	unorthodox	ADJ
ftr-370	3557	11	,	,	PUNCT
ftr-370	3557	12	their	their	PRON
ftr-370	3557	13	arguments	argument	NOUN
ftr-370	3557	14	are	be	AUX
ftr-370	3557	15	not	not	PART
ftr-370	3557	16	substantially	substantially	ADV
ftr-370	3557	17	similar	similar	ADJ
ftr-370	3557	18	to	to	ADP
ftr-370	3557	19	positions	position	NOUN
ftr-370	3557	20	previously	previously	ADV
ftr-370	3557	21	held	hold	VERB
ftr-370	3557	22	to	to	PART
ftr-370	3557	23	be	be	AUX
ftr-370	3557	24	frivolous	frivolous	ADJ
ftr-370	3557	25	or	or	CCONJ
ftr-370	3557	26	those	those	PRON
ftr-370	3557	27	that	that	PRON
ftr-370	3557	28	display	display	VERB
ftr-370	3557	29	a	a	DET
ftr-370	3557	30	desire	desire	NOUN
ftr-370	3557	31	to	to	PART
ftr-370	3557	32	delay	delay	VERB
ftr-370	3557	33	or	or	CCONJ
ftr-370	3557	34	impede	impede	VERB
ftr-370	3557	35	the	the	DET
ftr-370	3557	36	administration	administration	NOUN
ftr-370	3557	37	of	of	ADP
ftr-370	3557	38	federal	federal	ADJ
ftr-370	3557	39	income	income	NOUN
ftr-370	3557	40	tax	tax	NOUN
ftr-370	3557	41	laws	law	NOUN
ftr-370	3557	42	.	.	PUNCT
ftr-370	3558	1	...	...	PUNCT
ftr-370	3558	2	until	until	SCONJ
ftr-370	3558	3	the	the	DET
ftr-370	3558	4	record	record	NOUN
ftr-370	3558	5	is	be	AUX
ftr-370	3558	6	better	well	ADV
ftr-370	3558	7	developed	develop	VERB
ftr-370	3558	8	,	,	PUNCT
ftr-370	3558	9	we	we	PRON
ftr-370	3558	10	can	can	AUX
ftr-370	3558	11	not	not	PART
ftr-370	3558	12	say	say	VERB
ftr-370	3558	13	as	as	ADP
ftr-370	3558	14	a	a	DET
ftr-370	3558	15	matter	matter	NOUN
ftr-370	3558	16	of	of	ADP
ftr-370	3558	17	law	law	NOUN
ftr-370	3558	18	that	that	PRON
ftr-370	3558	19	petitioners	petitioner	NOUN
ftr-370	3558	20	have	have	AUX
ftr-370	3558	21	taken	take	VERB
ftr-370	3558	22	a	a	DET
ftr-370	3558	23	frivolous	frivolous	ADJ
ftr-370	3558	24	position	position	NOUN
ftr-370	3558	25	or	or	CCONJ
ftr-370	3558	26	that	that	SCONJ
ftr-370	3558	27	they	they	PRON
ftr-370	3558	28	desired	desire	VERB
ftr-370	3558	29	to	to	PART
ftr-370	3558	30	delay	delay	VERB
ftr-370	3558	31	or	or	CCONJ
ftr-370	3558	32	impede	impede	VERB
ftr-370	3558	33	the	the	DET
ftr-370	3558	34	administration	administration	NOUN
ftr-370	3558	35	of	of	ADP
ftr-370	3558	36	federal	federal	ADJ
ftr-370	3558	37	income	income	NOUN
ftr-370	3558	38	tax	tax	NOUN
ftr-370	3558	39	laws	law	NOUN
ftr-370	3558	40	.	.	PUNCT
ftr-370	3558	41	”	"	PUNCT
ftr-370	3559	1	2	2	NUM
ftr-370	3559	2	.	.	PUNCT
ftr-370	3559	3	“	"	PUNCT
ftr-370	3559	4	no	no	DET
ftr-370	3559	5	prior	prior	ADJ
ftr-370	3559	6	involvement	involvement	NOUN
ftr-370	3559	7	”	"	PUNCT
ftr-370	3559	8	really	really	ADV
ftr-370	3559	9	means	mean	VERB
ftr-370	3559	10	“	"	PUNCT
ftr-370	3559	11	no	no	DET
ftr-370	3559	12	prior	prior	ADJ
ftr-370	3559	13	involvement	involvement	NOUN
ftr-370	3559	14	.	.	PUNCT
ftr-370	3559	15	”	"	PUNCT
ftr-370	3560	1	cox	cox	PROPN
ftr-370	3560	2	v.	v.	PROPN
ftr-370	3560	3	commissioner	commissioner	PROPN
ftr-370	3560	4	,	,	PUNCT
ftr-370	3560	5	514	514	NUM
ftr-370	3560	6	f.3d	f.3d	NUM
ftr-370	3560	7	1119	1119	NUM
ftr-370	3560	8	(	(	PUNCT
ftr-370	3560	9	10th	10th	ADJ
ftr-370	3560	10	cir	cir	NOUN
ftr-370	3560	11	.	.	PUNCT
ftr-370	3561	1	1/30/08	1/30/08	NUM
ftr-370	3561	2	)	)	PUNCT
ftr-370	3561	3	,	,	PUNCT
ftr-370	3561	4	rev’g	rev’g	PROPN
ftr-370	3561	5	2009	2009	NUM
ftr-370	3561	6	]	]	PUNCT
ftr-370	3561	7	recent	recent	ADJ
ftr-370	3561	8	developments	development	NOUN
ftr-370	3561	9	in	in	ADP
ftr-370	3561	10	federal	federal	ADJ
ftr-370	3561	11	income	income	NOUN
ftr-370	3561	12	taxation	taxation	NOUN
ftr-370	3561	13	439	439	NUM
ftr-370	3561	14	126	126	NUM
ftr-370	3561	15	t.c	t.c	PROPN
ftr-370	3561	16	.	.	PROPN
ftr-370	3561	17	237	237	NUM
ftr-370	3561	18	(	(	PUNCT
ftr-370	3561	19	5/3/06	5/3/06	NUM
ftr-370	3561	20	)	)	PUNCT
ftr-370	3561	21	.	.	PUNCT
ftr-370	3562	1	the	the	DET
ftr-370	3562	2	tax	tax	NOUN
ftr-370	3562	3	court	court	NOUN
ftr-370	3562	4	(	(	PUNCT
ftr-370	3562	5	judge	judge	PROPN
ftr-370	3562	6	wherry	wherry	PROPN
ftr-370	3562	7	)	)	PUNCT
ftr-370	3562	8	held	hold	VERB
ftr-370	3562	9	that	that	SCONJ
ftr-370	3562	10	an	an	DET
ftr-370	3562	11	appeals	appeal	NOUN
ftr-370	3562	12	officer	officer	NOUN
ftr-370	3562	13	is	be	AUX
ftr-370	3562	14	not	not	PART
ftr-370	3562	15	disqualified	disqualify	VERB
ftr-370	3562	16	from	from	ADP
ftr-370	3562	17	conducting	conduct	VERB
ftr-370	3562	18	a	a	DET
ftr-370	3562	19	collection	collection	NOUN
ftr-370	3562	20	due	due	ADJ
ftr-370	3562	21	process	process	NOUN
ftr-370	3562	22	hearing	hear	VERB
ftr-370	3562	23	for	for	ADP
ftr-370	3562	24	a	a	DET
ftr-370	3562	25	later	later	ADJ
ftr-370	3562	26	year	year	NOUN
ftr-370	3562	27	by	by	ADP
ftr-370	3562	28	virtue	virtue	NOUN
ftr-370	3562	29	of	of	ADP
ftr-370	3562	30	conduct	conduct	NOUN
ftr-370	3562	31	of	of	ADP
ftr-370	3562	32	a	a	DET
ftr-370	3562	33	prior	prior	ADJ
ftr-370	3562	34	collection	collection	NOUN
ftr-370	3562	35	due	due	ADJ
ftr-370	3562	36	process	process	NOUN
ftr-370	3562	37	hearing	hear	VERB
ftr-370	3562	38	for	for	ADP
ftr-370	3562	39	the	the	DET
ftr-370	3562	40	same	same	ADJ
ftr-370	3562	41	taxpayer	taxpayer	NOUN
ftr-370	3562	42	with	with	ADP
ftr-370	3562	43	respect	respect	NOUN
ftr-370	3562	44	to	to	ADP
ftr-370	3562	45	an	an	DET
ftr-370	3562	46	earlier	early	ADJ
ftr-370	3562	47	year	year	NOUN
ftr-370	3562	48	.	.	PUNCT
ftr-370	3563	1	judge	judge	PROPN
ftr-370	3563	2	wherry	wherry	PROPN
ftr-370	3563	3	held	hold	VERB
ftr-370	3563	4	that	that	SCONJ
ftr-370	3563	5	the	the	DET
ftr-370	3563	6	conduct	conduct	NOUN
ftr-370	3563	7	of	of	ADP
ftr-370	3563	8	the	the	DET
ftr-370	3563	9	cdp	cdp	NOUN
ftr-370	3563	10	hearing	hearing	NOUN
ftr-370	3563	11	for	for	ADP
ftr-370	3563	12	the	the	DET
ftr-370	3563	13	prior	prior	ADJ
ftr-370	3563	14	year	year	NOUN
ftr-370	3563	15	was	be	AUX
ftr-370	3563	16	not	not	PART
ftr-370	3563	17	“	"	PUNCT
ftr-370	3563	18	prior	prior	ADJ
ftr-370	3563	19	involvement	involvement	NOUN
ftr-370	3563	20	”	"	PUNCT
ftr-370	3563	21	within	within	ADP
ftr-370	3563	22	the	the	DET
ftr-370	3563	23	meaning	meaning	NOUN
ftr-370	3563	24	of	of	ADP
ftr-370	3563	25	§	§	PROPN
ftr-370	3563	26	6330(b)(3	6330(b)(3	NOUN
ftr-370	3563	27	)	)	PUNCT
ftr-370	3563	28	where	where	SCONJ
ftr-370	3563	29	the	the	DET
ftr-370	3563	30	record	record	NOUN
ftr-370	3563	31	did	do	AUX
ftr-370	3563	32	not	not	PART
ftr-370	3563	33	otherwise	otherwise	ADV
ftr-370	3563	34	call	call	VERB
ftr-370	3563	35	into	into	ADP
ftr-370	3563	36	question	question	NOUN
ftr-370	3563	37	the	the	DET
ftr-370	3563	38	appeals	appeal	NOUN
ftr-370	3563	39	officer	officer	NOUN
ftr-370	3563	40	impartiality	impartiality	NOUN
ftr-370	3563	41	.	.	PUNCT
ftr-370	3564	1	the	the	DET
ftr-370	3564	2	tenth	tenth	ADJ
ftr-370	3564	3	circuit	circuit	NOUN
ftr-370	3564	4	(	(	PUNCT
ftr-370	3564	5	judge	judge	PROPN
ftr-370	3564	6	kelly	kelly	PROPN
ftr-370	3564	7	)	)	PUNCT
ftr-370	3564	8	reversed	reverse	VERB
ftr-370	3564	9	,	,	PUNCT
ftr-370	3564	10	holding	hold	VERB
ftr-370	3564	11	that	that	SCONJ
ftr-370	3564	12	“	"	PUNCT
ftr-370	3564	13	no	no	DET
ftr-370	3564	14	prior	prior	ADJ
ftr-370	3564	15	involvement	involvement	NOUN
ftr-370	3564	16	”	"	PUNCT
ftr-370	3564	17	within	within	ADP
ftr-370	3564	18	the	the	DET
ftr-370	3564	19	meaning	meaning	NOUN
ftr-370	3564	20	of	of	ADP
ftr-370	3564	21	§	§	PROPN
ftr-370	3564	22	6330(b)(3	6330(b)(3	NOUN
ftr-370	3564	23	)	)	PUNCT
ftr-370	3564	24	must	must	AUX
ftr-370	3564	25	be	be	AUX
ftr-370	3564	26	interpreted	interpret	VERB
ftr-370	3564	27	broadly	broadly	ADV
ftr-370	3564	28	.	.	PUNCT
ftr-370	3565	1	in	in	ADP
ftr-370	3565	2	denying	deny	VERB
ftr-370	3565	3	the	the	DET
ftr-370	3565	4	taxpayers	taxpayer	NOUN
ftr-370	3565	5	’	'	PUNCT
ftr-370	3565	6	challenge	challenge	NOUN
ftr-370	3565	7	to	to	ADP
ftr-370	3565	8	a	a	DET
ftr-370	3565	9	proposed	propose	VERB
ftr-370	3565	10	levy	levy	NOUN
ftr-370	3565	11	for	for	ADP
ftr-370	3565	12	the	the	DET
ftr-370	3565	13	earlier	early	ADJ
ftr-370	3565	14	year	year	NOUN
ftr-370	3565	15	,	,	PUNCT
ftr-370	3565	16	which	which	PRON
ftr-370	3565	17	involved	involve	VERB
ftr-370	3565	18	a	a	DET
ftr-370	3565	19	determination	determination	NOUN
ftr-370	3565	20	of	of	ADP
ftr-370	3565	21	their	their	PRON
ftr-370	3565	22	ability	ability	NOUN
ftr-370	3565	23	to	to	PART
ftr-370	3565	24	pay	pay	VERB
ftr-370	3565	25	the	the	DET
ftr-370	3565	26	prior	prior	ADJ
ftr-370	3565	27	year	year	NOUN
ftr-370	3565	28	’s	’s	PART
ftr-370	3565	29	tax	tax	NOUN
ftr-370	3565	30	liability	liability	NOUN
ftr-370	3565	31	,	,	PUNCT
ftr-370	3565	32	the	the	DET
ftr-370	3565	33	appeals	appeal	NOUN
ftr-370	3565	34	officer	officer	NOUN
ftr-370	3565	35	had	have	AUX
ftr-370	3565	36	considered	consider	VERB
ftr-370	3565	37	taxpayers	taxpayer	NOUN
ftr-370	3565	38	’	’	PART
ftr-370	3565	39	tax	tax	NOUN
ftr-370	3565	40	liability	liability	NOUN
ftr-370	3565	41	for	for	ADP
ftr-370	3565	42	the	the	DET
ftr-370	3565	43	subsequent	subsequent	ADJ
ftr-370	3565	44	years	year	NOUN
ftr-370	3565	45	in	in	ADP
ftr-370	3565	46	question	question	NOUN
ftr-370	3565	47	in	in	ADP
ftr-370	3565	48	this	this	DET
ftr-370	3565	49	case	case	NOUN
ftr-370	3565	50	.	.	PUNCT
ftr-370	3566	1	even	even	ADV
ftr-370	3566	2	though	though	SCONJ
ftr-370	3566	3	the	the	DET
ftr-370	3566	4	prior	prior	ADJ
ftr-370	3566	5	consideration	consideration	NOUN
ftr-370	3566	6	of	of	ADP
ftr-370	3566	7	the	the	DET
ftr-370	3566	8	tax	tax	NOUN
ftr-370	3566	9	liability	liability	NOUN
ftr-370	3566	10	for	for	ADP
ftr-370	3566	11	the	the	DET
ftr-370	3566	12	subsequent	subsequent	ADJ
ftr-370	3566	13	year	year	NOUN
ftr-370	3566	14	in	in	ADP
ftr-370	3566	15	question	question	NOUN
ftr-370	3566	16	in	in	ADP
ftr-370	3566	17	this	this	DET
ftr-370	3566	18	case	case	NOUN
ftr-370	3566	19	was	be	AUX
ftr-370	3566	20	“	"	PUNCT
ftr-370	3566	21	not	not	PART
ftr-370	3566	22	technically	technically	ADV
ftr-370	3566	23	...	...	PUNCT
ftr-370	3566	24	determination	determination	NOUN
ftr-370	3566	25	,	,	PUNCT
ftr-370	3566	26	”	"	PUNCT
ftr-370	3566	27	because	because	SCONJ
ftr-370	3566	28	“	"	PUNCT
ftr-370	3566	29	the	the	DET
ftr-370	3566	30	statute	statute	NOUN
ftr-370	3566	31	does	do	AUX
ftr-370	3566	32	not	not	PART
ftr-370	3566	33	say	say	VERB
ftr-370	3566	34	‘	'	PUNCT
ftr-370	3566	35	no	no	DET
ftr-370	3566	36	prior	prior	ADJ
ftr-370	3566	37	participation	participation	NOUN
ftr-370	3566	38	in	in	ADP
ftr-370	3566	39	a	a	DET
ftr-370	3566	40	hearing	hearing	NOUN
ftr-370	3566	41	or	or	CCONJ
ftr-370	3566	42	matter	matter	VERB
ftr-370	3566	43	with	with	ADP
ftr-370	3566	44	respect	respect	NOUN
ftr-370	3566	45	to	to	ADP
ftr-370	3566	46	the	the	DET
ftr-370	3566	47	unpaid	unpaid	ADJ
ftr-370	3566	48	tax	tax	NOUN
ftr-370	3566	49	,	,	PUNCT
ftr-370	3566	50	’	'	PUNCT
ftr-370	3567	1	[	[	X
ftr-370	3567	2	and	and	CCONJ
ftr-370	3567	3	]	]	PUNCT
ftr-370	3567	4	it	it	PRON
ftr-370	3567	5	simply	simply	ADV
ftr-370	3567	6	says	say	VERB
ftr-370	3567	7	‘	'	PUNCT
ftr-370	3567	8	no	no	DET
ftr-370	3567	9	prior	prior	ADJ
ftr-370	3567	10	involvement	involvement	NOUN
ftr-370	3567	11	with	with	ADP
ftr-370	3567	12	respect	respect	NOUN
ftr-370	3567	13	to	to	ADP
ftr-370	3567	14	the	the	DET
ftr-370	3567	15	unpaid	unpaid	ADJ
ftr-370	3567	16	tax	tax	NOUN
ftr-370	3567	17	,	,	PUNCT
ftr-370	3567	18	’	'	PUNCT
ftr-370	3567	19	”	"	PUNCT
ftr-370	3567	20	it	it	PRON
ftr-370	3567	21	was	be	AUX
ftr-370	3567	22	prior	prior	ADJ
ftr-370	3567	23	involvement	involvement	NOUN
ftr-370	3567	24	.	.	PUNCT
ftr-370	3568	1	that	that	DET
ftr-370	3568	2	involvement	involvement	NOUN
ftr-370	3568	3	disqualified	disqualify	VERB
ftr-370	3568	4	the	the	DET
ftr-370	3568	5	appeals	appeal	NOUN
ftr-370	3568	6	officer	officer	NOUN
ftr-370	3568	7	from	from	ADP
ftr-370	3568	8	hearing	hear	VERB
ftr-370	3568	9	taxpayers	taxpayer	NOUN
ftr-370	3568	10	’	'	PUNCT
ftr-370	3568	11	challenge	challenge	NOUN
ftr-370	3568	12	to	to	ADP
ftr-370	3568	13	proposed	propose	VERB
ftr-370	3568	14	levy	levy	NOUN
ftr-370	3568	15	to	to	PART
ftr-370	3568	16	collect	collect	VERB
ftr-370	3568	17	taxes	taxis	NOUN
ftr-370	3568	18	for	for	ADP
ftr-370	3568	19	the	the	DET
ftr-370	3568	20	subsequent	subsequent	ADJ
ftr-370	3568	21	years	year	NOUN
ftr-370	3568	22	.	.	PUNCT
ftr-370	3569	1	“	"	PUNCT
ftr-370	3569	2	[	[	X
ftr-370	3569	3	c]onsideration	c]onsideration	NOUN
ftr-370	3569	4	of	of	ADP
ftr-370	3569	5	those	those	DET
ftr-370	3569	6	liabilities	liability	NOUN
ftr-370	3569	7	during	during	ADP
ftr-370	3569	8	the	the	DET
ftr-370	3569	9	cdp	cdp	PROPN
ftr-370	3569	10	hearing	hearing	NOUN
ftr-370	3569	11	for	for	ADP
ftr-370	3569	12	[	[	X
ftr-370	3569	13	prior	prior	ADJ
ftr-370	3569	14	years	year	NOUN
ftr-370	3569	15	]	]	PUNCT
ftr-370	3569	16	was	be	AUX
ftr-370	3569	17	a	a	DET
ftr-370	3569	18	material	material	ADJ
ftr-370	3569	19	factor	factor	NOUN
ftr-370	3569	20	in	in	ADP
ftr-370	3569	21	his	his	PRON
ftr-370	3569	22	decision	decision	NOUN
ftr-370	3569	23	and	and	CCONJ
ftr-370	3569	24	constitutes	constitute	VERB
ftr-370	3569	25	prior	prior	ADJ
ftr-370	3569	26	involvement	involvement	NOUN
ftr-370	3569	27	.	.	PUNCT
ftr-370	3569	28	”	"	PUNCT
ftr-370	3570	1	3	3	NUM
ftr-370	3570	2	.	.	X
ftr-370	3571	1	the	the	DET
ftr-370	3571	2	last	last	ADJ
ftr-370	3571	3	cdp	cdp	NOUN
ftr-370	3571	4	determination	determination	NOUN
ftr-370	3571	5	is	be	AUX
ftr-370	3571	6	the	the	DET
ftr-370	3571	7	only	only	ADJ
ftr-370	3571	8	cdp	cdp	NOUN
ftr-370	3571	9	determination	determination	NOUN
ftr-370	3571	10	.	.	PUNCT
ftr-370	3572	1	kelby	kelby	PROPN
ftr-370	3572	2	v.	v.	PROPN
ftr-370	3572	3	commissioner	commissioner	PROPN
ftr-370	3572	4	,	,	PUNCT
ftr-370	3572	5	130	130	NUM
ftr-370	3572	6	t.c	t.c	PROPN
ftr-370	3572	7	.	.	PROPN
ftr-370	3572	8	79	79	NUM
ftr-370	3572	9	(	(	PUNCT
ftr-370	3572	10	4/28/08	4/28/08	NUM
ftr-370	3572	11	)	)	PUNCT
ftr-370	3572	12	.	.	PUNCT
ftr-370	3573	1	in	in	ADP
ftr-370	3573	2	a	a	DET
ftr-370	3573	3	cdp	cdp	NOUN
ftr-370	3573	4	hearing	hearing	NOUN
ftr-370	3573	5	,	,	PUNCT
ftr-370	3573	6	appeals	appeal	NOUN
ftr-370	3573	7	makes	make	VERB
ftr-370	3573	8	a	a	DET
ftr-370	3573	9	single	single	ADJ
ftr-370	3573	10	determination	determination	NOUN
ftr-370	3573	11	,	,	PUNCT
ftr-370	3573	12	which	which	PRON
ftr-370	3573	13	may	may	AUX
ftr-370	3573	14	or	or	CCONJ
ftr-370	3573	15	may	may	AUX
ftr-370	3573	16	not	not	PART
ftr-370	3573	17	be	be	AUX
ftr-370	3573	18	supplemented	supplement	VERB
ftr-370	3573	19	.	.	PUNCT
ftr-370	3574	1	when	when	SCONJ
ftr-370	3574	2	supplemental	supplemental	ADJ
ftr-370	3574	3	determinations	determination	NOUN
ftr-370	3574	4	are	be	AUX
ftr-370	3574	5	issued	issue	VERB
ftr-370	3574	6	,	,	PUNCT
ftr-370	3574	7	the	the	DET
ftr-370	3574	8	tax	tax	NOUN
ftr-370	3574	9	court	court	NOUN
ftr-370	3574	10	reviews	review	VERB
ftr-370	3574	11	the	the	DET
ftr-370	3574	12	irs	irs	PROPN
ftr-370	3574	13	’s	’s	PART
ftr-370	3574	14	decision	decision	NOUN
ftr-370	3574	15	in	in	ADP
ftr-370	3574	16	the	the	DET
ftr-370	3574	17	last	last	ADJ
ftr-370	3574	18	supplemental	supplemental	ADJ
ftr-370	3574	19	determination	determination	NOUN
ftr-370	3574	20	and	and	CCONJ
ftr-370	3574	21	does	do	AUX
ftr-370	3574	22	not	not	PART
ftr-370	3574	23	consider	consider	VERB
ftr-370	3574	24	the	the	DET
ftr-370	3574	25	position	position	NOUN
ftr-370	3574	26	stated	state	VERB
ftr-370	3574	27	in	in	ADP
ftr-370	3574	28	prior	prior	ADJ
ftr-370	3574	29	notices	notice	NOUN
ftr-370	3574	30	of	of	ADP
ftr-370	3574	31	determination	determination	NOUN
ftr-370	3574	32	.	.	PUNCT
ftr-370	3575	1	4	4	X
ftr-370	3575	2	.	.	X
ftr-370	3575	3	♫	♫	NOUN
ftr-370	3575	4	♪	♪	X
ftr-370	3575	5	you	you	PRON
ftr-370	3575	6	say	say	VERB
ftr-370	3575	7	,	,	PUNCT
ftr-370	3575	8	lien	lien	PROPN
ftr-370	3575	9	,	,	PUNCT
ftr-370	3575	10	i	i	PRON
ftr-370	3575	11	say	say	VERB
ftr-370	3575	12	levy	levy	NOUN
ftr-370	3575	13	,	,	PUNCT
ftr-370	3575	14	lets	lets	AUX
ftr-370	3575	15	call	call	VERB
ftr-370	3575	16	the	the	DET
ftr-370	3575	17	whole	whole	ADJ
ftr-370	3575	18	thing	thing	NOUN
ftr-370	3575	19	off	off	ADP
ftr-370	3575	20	.	.	PUNCT
ftr-370	3576	1	♫	♫	NOUN
ftr-370	3576	2	♪	♪	PROPN
ftr-370	3576	3	first	first	ADJ
ftr-370	3576	4	american	american	PROPN
ftr-370	3576	5	title	title	PROPN
ftr-370	3576	6	insurance	insurance	PROPN
ftr-370	3576	7	co.	co.	PROPN
ftr-370	3576	8	v.	v.	PROPN
ftr-370	3576	9	united	united	PROPN
ftr-370	3576	10	states	states	PROPN
ftr-370	3576	11	,	,	PUNCT
ftr-370	3576	12	520	520	NUM
ftr-370	3576	13	f.3d	f.3d	NUM
ftr-370	3576	14	1051	1051	NUM
ftr-370	3576	15	(	(	PUNCT
ftr-370	3576	16	9th	9th	ADJ
ftr-370	3576	17	cir	cir	NOUN
ftr-370	3576	18	.	.	PUNCT
ftr-370	3577	1	3/27/08	3/27/08	NUM
ftr-370	3577	2	)	)	PUNCT
ftr-370	3577	3	the	the	DET
ftr-370	3577	4	title	title	NOUN
ftr-370	3577	5	insurance	insurance	NOUN
ftr-370	3577	6	company	company	NOUN
ftr-370	3577	7	paid	pay	VERB
ftr-370	3577	8	tax	tax	NOUN
ftr-370	3577	9	liens	lien	NOUN
ftr-370	3577	10	to	to	PART
ftr-370	3577	11	satisfy	satisfy	VERB
ftr-370	3577	12	claim	claim	NOUN
ftr-370	3577	13	filed	file	VERB
ftr-370	3577	14	by	by	ADP
ftr-370	3577	15	third	third	ADJ
ftr-370	3577	16	party	party	NOUN
ftr-370	3577	17	purchasers	purchaser	NOUN
ftr-370	3577	18	who	who	PRON
ftr-370	3577	19	had	have	AUX
ftr-370	3577	20	acquired	acquire	VERB
ftr-370	3577	21	the	the	DET
ftr-370	3577	22	property	property	NOUN
ftr-370	3577	23	directly	directly	ADV
ftr-370	3577	24	or	or	CCONJ
ftr-370	3577	25	indirectly	indirectly	ADV
ftr-370	3577	26	from	from	ADP
ftr-370	3577	27	an	an	DET
ftr-370	3577	28	estate	estate	NOUN
ftr-370	3577	29	that	that	PRON
ftr-370	3577	30	had	have	AUX
ftr-370	3577	31	not	not	PART
ftr-370	3577	32	paid	pay	VERB
ftr-370	3577	33	all	all	PRON
ftr-370	3577	34	of	of	ADP
ftr-370	3577	35	the	the	DET
ftr-370	3577	36	estate	estate	NOUN
ftr-370	3577	37	tax	tax	NOUN
ftr-370	3577	38	due	due	ADJ
ftr-370	3577	39	that	that	PRON
ftr-370	3577	40	was	be	AUX
ftr-370	3577	41	attributable	attributable	ADJ
ftr-370	3577	42	to	to	ADP
ftr-370	3577	43	an	an	DET
ftr-370	3577	44	assessment	assessment	NOUN
ftr-370	3577	45	after	after	ADP
ftr-370	3577	46	audit	audit	NOUN
ftr-370	3577	47	.	.	PUNCT
ftr-370	3578	1	the	the	DET
ftr-370	3578	2	title	title	NOUN
ftr-370	3578	3	insurance	insurance	NOUN
ftr-370	3578	4	company	company	NOUN
ftr-370	3578	5	challenged	challenge	VERB
ftr-370	3578	6	the	the	DET
ftr-370	3578	7	assessment	assessment	NOUN
ftr-370	3578	8	arguing	argue	VERB
ftr-370	3578	9	that	that	SCONJ
ftr-370	3578	10	the	the	DET
ftr-370	3578	11	district	district	NOUN
ftr-370	3578	12	court	court	NOUN
ftr-370	3578	13	had	have	VERB
ftr-370	3578	14	jurisdiction	jurisdiction	NOUN
ftr-370	3578	15	under	under	ADP
ftr-370	3578	16	28	28	NUM
ftr-370	3578	17	u.s.c	u.s.c	ADJ
ftr-370	3578	18	.	.	PUNCT
ftr-370	3579	1	§	§	PROPN
ftr-370	3579	2	1346	1346	NUM
ftr-370	3579	3	and	and	CCONJ
ftr-370	3579	4	united	united	PROPN
ftr-370	3579	5	states	states	PROPN
ftr-370	3579	6	v.	v.	PROPN
ftr-370	3579	7	williams	williams	PROPN
ftr-370	3579	8	,	,	PUNCT
ftr-370	3579	9	514	514	NUM
ftr-370	3579	10	u.s	u.s	PROPN
ftr-370	3579	11	.	.	PROPN
ftr-370	3579	12	527	527	NUM
ftr-370	3579	13	(	(	PUNCT
ftr-370	3579	14	1995	1995	NUM
ftr-370	3579	15	)	)	PUNCT
ftr-370	3579	16	.	.	PUNCT
ftr-370	3580	1	the	the	DET
ftr-370	3580	2	ninth	ninth	ADJ
ftr-370	3580	3	circuit	circuit	NOUN
ftr-370	3580	4	affirmed	affirm	VERB
ftr-370	3580	5	the	the	DET
ftr-370	3580	6	district	district	NOUN
ftr-370	3580	7	court	court	NOUN
ftr-370	3580	8	’s	’s	PART
ftr-370	3580	9	decision	decision	NOUN
ftr-370	3580	10	that	that	SCONJ
ftr-370	3580	11	it	it	PRON
ftr-370	3580	12	lacked	lack	VERB
ftr-370	3580	13	jurisdiction	jurisdiction	NOUN
ftr-370	3580	14	.	.	PUNCT
ftr-370	3581	1	the	the	DET
ftr-370	3581	2	title	title	NOUN
ftr-370	3581	3	insurer	insurer	NOUN
ftr-370	3581	4	company	company	NOUN
ftr-370	3581	5	argued	argue	VERB
ftr-370	3581	6	that	that	SCONJ
ftr-370	3581	7	williams	williams	PROPN
ftr-370	3581	8	,	,	PUNCT
ftr-370	3581	9	rather	rather	ADV
ftr-370	3581	10	than	than	ADP
ftr-370	3581	11	ec	ec	PROPN
ftr-370	3581	12	term	term	NOUN
ftr-370	3581	13	of	of	ADP
ftr-370	3581	14	years	year	NOUN
ftr-370	3581	15	trust	trust	PROPN
ftr-370	3581	16	v.	v.	ADP
ftr-370	3581	17	united	united	PROPN
ftr-370	3581	18	states	states	PROPN
ftr-370	3581	19	,	,	PUNCT
ftr-370	3581	20	127	127	NUM
ftr-370	3581	21	s.	s.	PROPN
ftr-370	3581	22	ct	ct	PROPN
ftr-370	3581	23	.	.	PROPN
ftr-370	3581	24	1763	1763	NUM
ftr-370	3581	25	(	(	PUNCT
ftr-370	3581	26	2007	2007	NUM
ftr-370	3581	27	)	)	PUNCT
ftr-370	3581	28	,	,	PUNCT
ftr-370	3581	29	which	which	PRON
ftr-370	3581	30	held	hold	VERB
ftr-370	3581	31	that	that	SCONJ
ftr-370	3581	32	§	§	PROPN
ftr-370	3581	33	7426(a)(1	7426(a)(1	NOUN
ftr-370	3581	34	)	)	PUNCT
ftr-370	3581	35	provides	provide	VERB
ftr-370	3581	36	the	the	DET
ftr-370	3581	37	exclusive	exclusive	ADJ
ftr-370	3581	38	remedy	remedy	NOUN
ftr-370	3581	39	if	if	SCONJ
ftr-370	3581	40	the	the	DET
ftr-370	3581	41	irs	irs	PROPN
ftr-370	3581	42	levies	levy	NOUN
ftr-370	3581	43	on	on	ADP
ftr-370	3581	44	property	property	NOUN
ftr-370	3581	45	to	to	PART
ftr-370	3581	46	collect	collect	VERB
ftr-370	3581	47	taxes	taxis	NOUN
ftr-370	3581	48	owed	owe	VERB
ftr-370	3581	49	by	by	ADP
ftr-370	3581	50	another	another	DET
ftr-370	3581	51	person	person	NOUN
ftr-370	3581	52	;	;	PUNCT
ftr-370	3581	53	the	the	DET
ftr-370	3581	54	levy	levy	NOUN
ftr-370	3581	55	may	may	AUX
ftr-370	3581	56	not	not	PART
ftr-370	3581	57	be	be	AUX
ftr-370	3581	58	challenged	challenge	VERB
ftr-370	3581	59	through	through	ADP
ftr-370	3581	60	a	a	DET
ftr-370	3581	61	refund	refund	NOUN
ftr-370	3581	62	suit	suit	NOUN
ftr-370	3581	63	under	under	ADP
ftr-370	3581	64	§	§	PROPN
ftr-370	3581	65	1346(a)(1	1346(a)(1	NUM
ftr-370	3581	66	)	)	PUNCT
ftr-370	3581	67	,	,	PUNCT
ftr-370	3581	68	because	because	SCONJ
ftr-370	3581	69	like	like	ADP
ftr-370	3581	70	williams	williams	PROPN
ftr-370	3581	71	,	,	PUNCT
ftr-370	3581	72	this	this	DET
ftr-370	3581	73	case	case	NOUN
ftr-370	3581	74	involved	involve	VERB
ftr-370	3581	75	a	a	DET
ftr-370	3581	76	lien	lien	NOUN
ftr-370	3581	77	.	.	PUNCT
ftr-370	3582	1	the	the	DET
ftr-370	3582	2	ninth	ninth	ADJ
ftr-370	3582	3	circuit	circuit	NOUN
ftr-370	3582	4	rejected	reject	VERB
ftr-370	3582	5	this	this	DET
ftr-370	3582	6	argument	argument	NOUN
ftr-370	3582	7	because	because	SCONJ
ftr-370	3582	8	§	§	PROPN
ftr-370	3582	9	7426(c	7426(c	CCONJ
ftr-370	3582	10	)	)	PUNCT
ftr-370	3582	11	specifically	specifically	ADV
ftr-370	3582	12	precludes	preclude	VERB
ftr-370	3582	13	any	any	DET
ftr-370	3582	14	challenge	challenge	NOUN
ftr-370	3582	15	to	to	ADP
ftr-370	3582	16	the	the	DET
ftr-370	3582	17	assessment	assessment	NOUN
ftr-370	3582	18	in	in	ADP
ftr-370	3582	19	an	an	DET
ftr-370	3582	20	440	440	NUM
ftr-370	3582	21	florida	florida	PROPN
ftr-370	3582	22	tax	tax	NOUN
ftr-370	3582	23	review	review	NOUN
ftr-370	3583	1	[	[	X
ftr-370	3583	2	vol	vol	NOUN
ftr-370	3583	3	.	.	PUNCT
ftr-370	3584	1	9	9	NUM
ftr-370	3584	2	:	:	SYM
ftr-370	3584	3	si	si	NOUN
ftr-370	3584	4	action	action	NOUN
ftr-370	3584	5	by	by	ADP
ftr-370	3584	6	a	a	DET
ftr-370	3584	7	third	third	ADJ
ftr-370	3584	8	party	party	NOUN
ftr-370	3584	9	to	to	PART
ftr-370	3584	10	recover	recover	VERB
ftr-370	3584	11	taxes	taxis	NOUN
ftr-370	3584	12	.	.	PUNCT
ftr-370	3585	1	“	"	PUNCT
ftr-370	3585	2	[	[	X
ftr-370	3585	3	a	a	X
ftr-370	3585	4	]	]	X
ftr-370	3585	5	challenge	challenge	NOUN
ftr-370	3585	6	to	to	ADP
ftr-370	3585	7	an	an	DET
ftr-370	3585	8	assessment	assessment	NOUN
ftr-370	3585	9	...	...	PUNCT
ftr-370	3585	10	,	,	PUNCT
ftr-370	3585	11	not	not	PART
ftr-370	3585	12	a	a	DET
ftr-370	3585	13	levy	levy	NOUN
ftr-370	3585	14	,	,	PUNCT
ftr-370	3585	15	...	...	PUNCT
ftr-370	3585	16	is	be	AUX
ftr-370	3585	17	a	a	DET
ftr-370	3585	18	distinction	distinction	NOUN
ftr-370	3585	19	without	without	ADP
ftr-370	3585	20	a	a	DET
ftr-370	3585	21	difference	difference	NOUN
ftr-370	3585	22	.	.	PUNCT
ftr-370	3585	23	...	...	PUNCT
ftr-370	3586	1	§	§	PROPN
ftr-370	3586	2	7426	7426	NUM
ftr-370	3586	3	is	be	AUX
ftr-370	3586	4	the	the	DET
ftr-370	3586	5	sole	sole	ADJ
ftr-370	3586	6	remedy	remedy	NOUN
ftr-370	3586	7	here	here	ADV
ftr-370	3586	8	,	,	PUNCT
ftr-370	3586	9	for	for	ADP
ftr-370	3586	10	the	the	DET
ftr-370	3586	11	same	same	ADJ
ftr-370	3586	12	reason	reason	NOUN
ftr-370	3586	13	that	that	SCONJ
ftr-370	3586	14	it	it	PRON
ftr-370	3586	15	was	be	AUX
ftr-370	3586	16	in	in	ADP
ftr-370	3586	17	ec	ec	PROPN
ftr-370	3586	18	term	term	NOUN
ftr-370	3586	19	of	of	ADP
ftr-370	3586	20	years	year	NOUN
ftr-370	3586	21	.	.	PUNCT
ftr-370	3586	22	”	"	PUNCT
ftr-370	3587	1	a.	a.	NOUN
ftr-370	3587	2	♫	♫	NUM
ftr-370	3587	3	♪	♪	PROPN
ftr-370	3587	4	let	let	VERB
ftr-370	3587	5	’s	’s	NOUN
ftr-370	3587	6	hear	hear	VERB
ftr-370	3587	7	that	that	DET
ftr-370	3587	8	tune	tune	NOUN
ftr-370	3587	9	again	again	ADV
ftr-370	3587	10	,	,	PUNCT
ftr-370	3587	11	but	but	CCONJ
ftr-370	3587	12	it	it	PRON
ftr-370	3587	13	’s	’	VERB
ftr-370	3587	14	a	a	DET
ftr-370	3587	15	different	different	ADJ
ftr-370	3587	16	circuit	circuit	NOUN
ftr-370	3587	17	this	this	DET
ftr-370	3587	18	time	time	NOUN
ftr-370	3587	19	.	.	PUNCT
ftr-370	3588	1	♫	♫	NOUN
ftr-370	3588	2	♪	♪	PROPN
ftr-370	3588	3	munaco	munaco	X
ftr-370	3588	4	v.	v.	ADP
ftr-370	3588	5	united	united	PROPN
ftr-370	3588	6	states	states	PROPN
ftr-370	3588	7	,	,	PUNCT
ftr-370	3588	8	522	522	NUM
ftr-370	3588	9	f.3d	f.3d	NUM
ftr-370	3588	10	651	651	NUM
ftr-370	3588	11	(	(	PUNCT
ftr-370	3588	12	6th	6th	ADJ
ftr-370	3588	13	cir	cir	NOUN
ftr-370	3588	14	.	.	PUNCT
ftr-370	3589	1	4/15/08	4/15/08	NUM
ftr-370	3589	2	)	)	PUNCT
ftr-370	3589	3	.	.	PUNCT
ftr-370	3590	1	the	the	DET
ftr-370	3590	2	sixth	sixth	ADJ
ftr-370	3590	3	circuit	circuit	NOUN
ftr-370	3590	4	(	(	PUNCT
ftr-370	3590	5	judge	judge	NOUN
ftr-370	3590	6	boggs	boggs	PROPN
ftr-370	3590	7	)	)	PUNCT
ftr-370	3590	8	applied	apply	VERB
ftr-370	3590	9	the	the	DET
ftr-370	3590	10	reasoning	reasoning	NOUN
ftr-370	3590	11	of	of	ADP
ftr-370	3590	12	ec	ec	PROPN
ftr-370	3590	13	term	term	NOUN
ftr-370	3590	14	of	of	ADP
ftr-370	3590	15	years	year	NOUN
ftr-370	3590	16	trust	trust	PROPN
ftr-370	3590	17	v.	v.	ADP
ftr-370	3590	18	united	united	PROPN
ftr-370	3590	19	states	states	PROPN
ftr-370	3590	20	,	,	PUNCT
ftr-370	3590	21	127	127	NUM
ftr-370	3590	22	s.	s.	PROPN
ftr-370	3590	23	ct	ct	PROPN
ftr-370	3590	24	.	.	PROPN
ftr-370	3590	25	1763	1763	NUM
ftr-370	3590	26	(	(	PUNCT
ftr-370	3590	27	2007	2007	NUM
ftr-370	3590	28	)	)	PUNCT
ftr-370	3590	29	,	,	PUNCT
ftr-370	3590	30	to	to	PART
ftr-370	3590	31	hold	hold	VERB
ftr-370	3590	32	that	that	SCONJ
ftr-370	3590	33	a	a	DET
ftr-370	3590	34	third	third	ADJ
ftr-370	3590	35	party	party	NOUN
ftr-370	3590	36	who	who	PRON
ftr-370	3590	37	satisfied	satisfy	VERB
ftr-370	3590	38	a	a	DET
ftr-370	3590	39	tax	tax	NOUN
ftr-370	3590	40	lien	lien	NOUN
ftr-370	3590	41	on	on	ADP
ftr-370	3590	42	property	property	NOUN
ftr-370	3590	43	acquired	acquire	VERB
ftr-370	3590	44	from	from	ADP
ftr-370	3590	45	the	the	DET
ftr-370	3590	46	delinquent	delinquent	ADJ
ftr-370	3590	47	taxpayer	taxpayer	NOUN
ftr-370	3590	48	and	and	CCONJ
ftr-370	3590	49	who	who	PRON
ftr-370	3590	50	failed	fail	VERB
ftr-370	3590	51	to	to	PART
ftr-370	3590	52	pursue	pursue	VERB
ftr-370	3590	53	the	the	DET
ftr-370	3590	54	administrative	administrative	ADJ
ftr-370	3590	55	remedies	remedy	NOUN
ftr-370	3590	56	available	available	ADJ
ftr-370	3590	57	under	under	ADP
ftr-370	3590	58	§	§	PROPN
ftr-370	3590	59	6325(b)(4	6325(b)(4	NUM
ftr-370	3590	60	)	)	PUNCT
ftr-370	3590	61	and	and	CCONJ
ftr-370	3590	62	judicial	judicial	ADJ
ftr-370	3590	63	remedies	remedy	NOUN
ftr-370	3590	64	under	under	ADP
ftr-370	3590	65	§	§	PROPN
ftr-370	3590	66	7426(a)(4	7426(a)(4	NOUN
ftr-370	3590	67	)	)	PUNCT
ftr-370	3590	68	,	,	PUNCT
ftr-370	3590	69	which	which	PRON
ftr-370	3590	70	were	be	AUX
ftr-370	3590	71	enacted	enact	VERB
ftr-370	3590	72	in	in	ADP
ftr-370	3590	73	1998	1998	NUM
ftr-370	3590	74	,	,	PUNCT
ftr-370	3590	75	could	could	AUX
ftr-370	3590	76	not	not	PART
ftr-370	3590	77	maintain	maintain	VERB
ftr-370	3590	78	a	a	DET
ftr-370	3590	79	refund	refund	NOUN
ftr-370	3590	80	suit	suit	NOUN
ftr-370	3590	81	under	under	ADP
ftr-370	3590	82	28	28	NUM
ftr-370	3590	83	u.s.c	u.s.c	ADJ
ftr-370	3590	84	.	.	PUNCT
ftr-370	3591	1	§	§	PROPN
ftr-370	3591	2	1346(a)(1	1346(a)(1	NUM
ftr-370	3591	3	)	)	PUNCT
ftr-370	3591	4	.	.	PUNCT
ftr-370	3592	1	the	the	DET
ftr-370	3592	2	precisely	precisely	ADV
ftr-370	3592	3	drawn	draw	VERB
ftr-370	3592	4	and	and	CCONJ
ftr-370	3592	5	detailed	detailed	ADJ
ftr-370	3592	6	remedies	remedy	NOUN
ftr-370	3592	7	available	available	ADJ
ftr-370	3592	8	in	in	ADP
ftr-370	3592	9	those	those	DET
ftr-370	3592	10	provisions	provision	NOUN
ftr-370	3592	11	trump	trump	VERB
ftr-370	3592	12	and	and	CCONJ
ftr-370	3592	13	displace	displace	VERB
ftr-370	3592	14	the	the	DET
ftr-370	3592	15	more	more	ADV
ftr-370	3592	16	generally	generally	ADV
ftr-370	3592	17	stated	state	VERB
ftr-370	3592	18	remedies	remedy	NOUN
ftr-370	3592	19	.	.	PUNCT
ftr-370	3593	1	5	5	X
ftr-370	3593	2	.	.	PUNCT
ftr-370	3593	3	the	the	DET
ftr-370	3593	4	irs	irs	PROPN
ftr-370	3593	5	wants	want	VERB
ftr-370	3593	6	the	the	DET
ftr-370	3593	7	§	§	PROPN
ftr-370	3593	8	6323	6323	NUM
ftr-370	3593	9	regulations	regulation	NOUN
ftr-370	3593	10	to	to	PART
ftr-370	3593	11	reflect	reflect	VERB
ftr-370	3593	12	current	current	ADJ
ftr-370	3593	13	law	law	NOUN
ftr-370	3593	14	and	and	CCONJ
ftr-370	3593	15	practice	practice	NOUN
ftr-370	3593	16	.	.	PUNCT
ftr-370	3594	1	reg-141998	reg-141998	PROPN
ftr-370	3594	2	-	-	PUNCT
ftr-370	3594	3	06	06	NUM
ftr-370	3594	4	,	,	PUNCT
ftr-370	3594	5	withdrawal	withdrawal	NOUN
ftr-370	3594	6	of	of	ADP
ftr-370	3594	7	regulations	regulation	NOUN
ftr-370	3594	8	under	under	ADP
ftr-370	3594	9	old	old	ADJ
ftr-370	3594	10	section	section	NOUN
ftr-370	3594	11	6323(b)(10	6323(b)(10	NUM
ftr-370	3594	12	)	)	PUNCT
ftr-370	3594	13	,	,	PUNCT
ftr-370	3594	14	73	73	NUM
ftr-370	3594	15	f.r	f.r	PROPN
ftr-370	3594	16	.	.	PROPN
ftr-370	3594	17	20877	20877	NUM
ftr-370	3594	18	(	(	PUNCT
ftr-370	3594	19	4/17/08	4/17/08	NUM
ftr-370	3594	20	)	)	PUNCT
ftr-370	3594	21	.	.	PUNCT
ftr-370	3595	1	the	the	DET
ftr-370	3595	2	irs	irs	PROPN
ftr-370	3595	3	has	have	AUX
ftr-370	3595	4	published	publish	VERB
ftr-370	3595	5	proposed	propose	VERB
ftr-370	3595	6	regulations	regulation	NOUN
ftr-370	3595	7	to	to	PART
ftr-370	3595	8	update	update	VERB
ftr-370	3595	9	the	the	DET
ftr-370	3595	10	regulations	regulation	NOUN
ftr-370	3595	11	under	under	ADP
ftr-370	3595	12	§	§	PROPN
ftr-370	3595	13	6323	6323	NUM
ftr-370	3595	14	regarding	regard	VERB
ftr-370	3595	15	the	the	DET
ftr-370	3595	16	validity	validity	NOUN
ftr-370	3595	17	and	and	CCONJ
ftr-370	3595	18	priority	priority	NOUN
ftr-370	3595	19	of	of	ADP
ftr-370	3595	20	the	the	DET
ftr-370	3595	21	federal	federal	ADJ
ftr-370	3595	22	tax	tax	NOUN
ftr-370	3595	23	lien	lien	NOUN
ftr-370	3595	24	against	against	ADP
ftr-370	3595	25	persons	person	NOUN
ftr-370	3595	26	other	other	ADJ
ftr-370	3595	27	than	than	ADP
ftr-370	3595	28	the	the	DET
ftr-370	3595	29	taxpayer	taxpayer	NOUN
ftr-370	3595	30	.	.	PUNCT
ftr-370	3596	1	the	the	DET
ftr-370	3596	2	proposed	propose	VERB
ftr-370	3596	3	regulations	regulation	NOUN
ftr-370	3596	4	also	also	ADV
ftr-370	3596	5	:	:	PUNCT
ftr-370	3596	6	(	(	PUNCT
ftr-370	3596	7	1	1	X
ftr-370	3596	8	)	)	PUNCT
ftr-370	3596	9	would	would	AUX
ftr-370	3596	10	provide	provide	VERB
ftr-370	3596	11	that	that	SCONJ
ftr-370	3596	12	a	a	DET
ftr-370	3596	13	notice	notice	NOUN
ftr-370	3596	14	of	of	ADP
ftr-370	3596	15	federal	federal	ADJ
ftr-370	3596	16	tax	tax	NOUN
ftr-370	3596	17	lien	lien	NOUN
ftr-370	3596	18	(	(	PUNCT
ftr-370	3596	19	nftl	nftl	ADV
ftr-370	3596	20	)	)	PUNCT
ftr-370	3596	21	relating	relate	VERB
ftr-370	3596	22	to	to	ADP
ftr-370	3596	23	real	real	ADJ
ftr-370	3596	24	property	property	NOUN
ftr-370	3596	25	does	do	AUX
ftr-370	3596	26	not	not	PART
ftr-370	3596	27	meet	meet	VERB
ftr-370	3596	28	the	the	DET
ftr-370	3596	29	filing	filing	NOUN
ftr-370	3596	30	requirements	requirement	NOUN
ftr-370	3596	31	until	until	SCONJ
ftr-370	3596	32	it	it	PRON
ftr-370	3596	33	is	be	AUX
ftr-370	3596	34	both	both	PRON
ftr-370	3596	35	filed	file	VERB
ftr-370	3596	36	and	and	CCONJ
ftr-370	3596	37	indexed	index	VERB
ftr-370	3596	38	in	in	ADP
ftr-370	3596	39	the	the	DET
ftr-370	3596	40	office	office	NOUN
ftr-370	3596	41	designated	designate	VERB
ftr-370	3596	42	by	by	ADP
ftr-370	3596	43	the	the	DET
ftr-370	3596	44	state	state	NOUN
ftr-370	3596	45	if	if	SCONJ
ftr-370	3596	46	the	the	DET
ftr-370	3596	47	real	real	ADJ
ftr-370	3596	48	property	property	NOUN
ftr-370	3596	49	is	be	AUX
ftr-370	3596	50	located	locate	VERB
ftr-370	3596	51	in	in	ADP
ftr-370	3596	52	a	a	DET
ftr-370	3596	53	state	state	NOUN
ftr-370	3596	54	where	where	SCONJ
ftr-370	3596	55	a	a	DET
ftr-370	3596	56	deed	deed	NOUN
ftr-370	3596	57	is	be	AUX
ftr-370	3596	58	not	not	PART
ftr-370	3596	59	valid	valid	ADJ
ftr-370	3596	60	against	against	ADP
ftr-370	3596	61	a	a	DET
ftr-370	3596	62	purchaser	purchaser	NOUN
ftr-370	3596	63	unless	unless	SCONJ
ftr-370	3596	64	it	it	PRON
ftr-370	3596	65	is	be	AUX
ftr-370	3596	66	recorded	record	VERB
ftr-370	3596	67	in	in	ADP
ftr-370	3596	68	a	a	DET
ftr-370	3596	69	public	public	ADJ
ftr-370	3596	70	index	index	NOUN
ftr-370	3596	71	;	;	PUNCT
ftr-370	3596	72	(	(	PUNCT
ftr-370	3596	73	2	2	X
ftr-370	3596	74	)	)	PUNCT
ftr-370	3596	75	would	would	AUX
ftr-370	3596	76	provide	provide	VERB
ftr-370	3596	77	that	that	SCONJ
ftr-370	3596	78	the	the	DET
ftr-370	3596	79	lien	lien	NOUN
ftr-370	3596	80	will	will	AUX
ftr-370	3596	81	be	be	AUX
ftr-370	3596	82	extinguished	extinguish	VERB
ftr-370	3596	83	if	if	SCONJ
ftr-370	3596	84	an	an	DET
ftr-370	3596	85	nftl	nftl	NOUN
ftr-370	3596	86	contains	contain	VERB
ftr-370	3596	87	a	a	DET
ftr-370	3596	88	certificate	certificate	NOUN
ftr-370	3596	89	of	of	ADP
ftr-370	3596	90	release	release	NOUN
ftr-370	3596	91	and	and	CCONJ
ftr-370	3596	92	the	the	DET
ftr-370	3596	93	nftl	nftl	NOUN
ftr-370	3596	94	is	be	AUX
ftr-370	3596	95	not	not	PART
ftr-370	3596	96	timely	timely	ADV
ftr-370	3596	97	refiled	refile	VERB
ftr-370	3596	98	;	;	PUNCT
ftr-370	3596	99	and	and	CCONJ
ftr-370	3596	100	(	(	PUNCT
ftr-370	3596	101	3	3	X
ftr-370	3596	102	)	)	PUNCT
ftr-370	3596	103	would	would	AUX
ftr-370	3596	104	clarify	clarify	VERB
ftr-370	3596	105	the	the	DET
ftr-370	3596	106	irs	irs	PROPN
ftr-370	3596	107	’s	’s	PART
ftr-370	3596	108	authority	authority	NOUN
ftr-370	3596	109	to	to	PART
ftr-370	3596	110	file	file	VERB
ftr-370	3596	111	nftls	nftl	NOUN
ftr-370	3596	112	electronically	electronically	ADV
ftr-370	3596	113	if	if	SCONJ
ftr-370	3596	114	the	the	DET
ftr-370	3596	115	state	state	NOUN
ftr-370	3596	116	permits	permit	VERB
ftr-370	3596	117	electronic	electronic	ADJ
ftr-370	3596	118	filing	filing	NOUN
ftr-370	3596	119	.	.	PUNCT
ftr-370	3597	1	6	6	X
ftr-370	3597	2	.	.	X
ftr-370	3597	3	bankruptcy	bankruptcy	NOUN
ftr-370	3597	4	does	do	AUX
ftr-370	3597	5	n’t	not	PART
ftr-370	3597	6	discharge	discharge	VERB
ftr-370	3597	7	taxes	taxis	NOUN
ftr-370	3597	8	where	where	SCONJ
ftr-370	3597	9	bankrupt	bankrupt	ADJ
ftr-370	3597	10	taxpayer	taxpayer	NOUN
ftr-370	3597	11	was	be	AUX
ftr-370	3597	12	convicted	convict	VERB
ftr-370	3597	13	of	of	ADP
ftr-370	3597	14	criminal	criminal	ADJ
ftr-370	3597	15	tax	tax	NOUN
ftr-370	3597	16	fraud	fraud	NOUN
ftr-370	3597	17	,	,	PUNCT
ftr-370	3597	18	and	and	CCONJ
ftr-370	3597	19	perfected	perfect	VERB
ftr-370	3597	20	tax	tax	NOUN
ftr-370	3597	21	lien	lien	NOUN
ftr-370	3597	22	for	for	ADP
ftr-370	3597	23	penalties	penalty	NOUN
ftr-370	3597	24	,	,	PUNCT
ftr-370	3597	25	trumps	trump	VERB
ftr-370	3597	26	bankruptcy	bankruptcy	NOUN
ftr-370	3597	27	act	act	NOUN
ftr-370	3597	28	provision	provision	NOUN
ftr-370	3597	29	discharging	discharge	VERB
ftr-370	3597	30	penalties	penalty	NOUN
ftr-370	3597	31	.	.	PUNCT
ftr-370	3598	1	bussell	bussell	PROPN
ftr-370	3598	2	v.	v.	ADP
ftr-370	3598	3	commissioner	commissioner	NOUN
ftr-370	3598	4	,	,	PUNCT
ftr-370	3598	5	130	130	NUM
ftr-370	3598	6	t.c	t.c	PROPN
ftr-370	3598	7	.	.	PUNCT
ftr-370	3599	1	no	no	INTJ
ftr-370	3599	2	.	.	NOUN
ftr-370	3599	3	13	13	NUM
ftr-370	3599	4	(	(	PUNCT
ftr-370	3599	5	5/29/08	5/29/08	NUM
ftr-370	3599	6	)	)	PUNCT
ftr-370	3599	7	.	.	PUNCT
ftr-370	3600	1	the	the	DET
ftr-370	3600	2	tax	tax	NOUN
ftr-370	3600	3	court	court	NOUN
ftr-370	3600	4	’s	’s	PART
ftr-370	3600	5	jurisdiction	jurisdiction	NOUN
ftr-370	3600	6	to	to	PART
ftr-370	3600	7	review	review	VERB
ftr-370	3600	8	a	a	DET
ftr-370	3600	9	collection	collection	NOUN
ftr-370	3600	10	action	action	NOUN
ftr-370	3600	11	under	under	ADP
ftr-370	3600	12	§	§	PROPN
ftr-370	3600	13	§	§	PROPN
ftr-370	3600	14	6320	6320	NUM
ftr-370	3600	15	and/or	and/or	CCONJ
ftr-370	3600	16	6330	6330	NUM
ftr-370	3600	17	includes	include	VERB
ftr-370	3600	18	the	the	DET
ftr-370	3600	19	authority	authority	NOUN
ftr-370	3600	20	to	to	PART
ftr-370	3600	21	determine	determine	VERB
ftr-370	3600	22	whether	whether	SCONJ
ftr-370	3600	23	a	a	DET
ftr-370	3600	24	taxpayer	taxpayer	NOUN
ftr-370	3600	25	’s	’s	PART
ftr-370	3600	26	unpaid	unpaid	ADJ
ftr-370	3600	27	tax	tax	NOUN
ftr-370	3600	28	liabilities	liability	NOUN
ftr-370	3600	29	were	be	AUX
ftr-370	3600	30	discharged	discharge	VERB
ftr-370	3600	31	in	in	ADP
ftr-370	3600	32	a	a	DET
ftr-370	3600	33	bankruptcy	bankruptcy	NOUN
ftr-370	3600	34	proceeding	proceeding	NOUN
ftr-370	3600	35	.	.	PUNCT
ftr-370	3601	1	the	the	DET
ftr-370	3601	2	taxpayer	taxpayer	NOUN
ftr-370	3601	3	was	be	AUX
ftr-370	3601	4	collaterally	collaterally	ADV
ftr-370	3601	5	estopped	estop	VERB
ftr-370	3601	6	from	from	ADP
ftr-370	3601	7	denying	deny	VERB
ftr-370	3601	8	that	that	SCONJ
ftr-370	3601	9	her	her	PRON
ftr-370	3601	10	tax	tax	NOUN
ftr-370	3601	11	liabilities	liability	NOUN
ftr-370	3601	12	for	for	ADP
ftr-370	3601	13	the	the	DET
ftr-370	3601	14	years	year	NOUN
ftr-370	3601	15	in	in	ADP
ftr-370	3601	16	issue	issue	NOUN
ftr-370	3601	17	were	be	AUX
ftr-370	3601	18	excepted	except	VERB
ftr-370	3601	19	from	from	ADP
ftr-370	3601	20	discharge	discharge	NOUN
ftr-370	3601	21	under	under	ADP
ftr-370	3601	22	11	11	NUM
ftr-370	3601	23	u.s.c	u.s.c	ADJ
ftr-370	3601	24	.	.	PUNCT
ftr-370	3602	1	§	§	PROPN
ftr-370	3602	2	523(a)(1)(c	523(a)(1)(c	PROPN
ftr-370	3602	3	)	)	PUNCT
ftr-370	3602	4	,	,	PUNCT
ftr-370	3602	5	because	because	SCONJ
ftr-370	3602	6	she	she	PRON
ftr-370	3602	7	had	have	AUX
ftr-370	3602	8	been	be	AUX
ftr-370	3602	9	convicted	convict	VERB
ftr-370	3602	10	of	of	ADP
ftr-370	3602	11	tax	tax	NOUN
ftr-370	3602	12	evasion	evasion	NOUN
ftr-370	3602	13	under	under	ADP
ftr-370	3602	14	§	§	PROPN
ftr-370	3602	15	7201	7201	NUM
ftr-370	3602	16	for	for	ADP
ftr-370	3602	17	the	the	DET
ftr-370	3602	18	years	year	NOUN
ftr-370	3602	19	at	at	ADP
ftr-370	3602	20	issue	issue	NOUN
ftr-370	3602	21	.	.	PUNCT
ftr-370	3603	1	interest	interest	NOUN
ftr-370	3603	2	accrued	accrue	VERB
ftr-370	3603	3	on	on	ADP
ftr-370	3603	4	a	a	DET
ftr-370	3603	5	tax	tax	NOUN
ftr-370	3603	6	liability	liability	NOUN
ftr-370	3603	7	excepted	except	VERB
ftr-370	3603	8	from	from	ADP
ftr-370	3603	9	discharge	discharge	NOUN
ftr-370	3603	10	is	be	AUX
ftr-370	3603	11	also	also	ADV
ftr-370	3603	12	nondischargeable	nondischargeable	ADJ
ftr-370	3603	13	.	.	PUNCT
ftr-370	3604	1	however	however	ADV
ftr-370	3604	2	,	,	PUNCT
ftr-370	3604	3	penalties	penalty	NOUN
ftr-370	3604	4	assessed	assess	VERB
ftr-370	3604	5	for	for	ADP
ftr-370	3604	6	the	the	DET
ftr-370	3604	7	years	year	NOUN
ftr-370	3604	8	in	in	ADP
ftr-370	3604	9	issue	issue	NOUN
ftr-370	3604	10	were	be	AUX
ftr-370	3604	11	discharged	discharge	VERB
ftr-370	3604	12	under	under	ADP
ftr-370	3604	13	11	11	NUM
ftr-370	3604	14	u.s.c	u.s.c	ADJ
ftr-370	3604	15	.	.	PUNCT
ftr-370	3605	1	§	§	PROPN
ftr-370	3605	2	523(a)(7)(b	523(a)(7)(b	PROPN
ftr-370	3605	3	)	)	PUNCT
ftr-370	3605	4	,	,	PUNCT
ftr-370	3605	5	which	which	PRON
ftr-370	3605	6	provides	provide	VERB
ftr-370	3605	7	for	for	ADP
ftr-370	3605	8	the	the	DET
ftr-370	3605	9	discharge	discharge	NOUN
ftr-370	3605	10	of	of	ADP
ftr-370	3605	11	any	any	DET
ftr-370	3605	12	tax	tax	NOUN
ftr-370	3605	13	penalty	penalty	NOUN
ftr-370	3605	14	“	"	PUNCT
ftr-370	3605	15	imposed	impose	VERB
ftr-370	3605	16	with	with	ADP
ftr-370	3605	17	respect	respect	NOUN
ftr-370	3605	18	to	to	ADP
ftr-370	3605	19	a	a	DET
ftr-370	3605	20	transaction	transaction	NOUN
ftr-370	3605	21	or	or	CCONJ
ftr-370	3605	22	event	event	NOUN
ftr-370	3605	23	that	that	PRON
ftr-370	3605	24	occurred	occur	VERB
ftr-370	3605	25	before	before	ADP
ftr-370	3605	26	three	three	NUM
ftr-370	3605	27	years	year	NOUN
ftr-370	3605	28	before	before	ADP
ftr-370	3605	29	the	the	DET
ftr-370	3605	30	date	date	NOUN
ftr-370	3605	31	of	of	ADP
ftr-370	3605	32	the	the	DET
ftr-370	3605	33	filing	filing	NOUN
ftr-370	3605	34	of	of	ADP
ftr-370	3605	35	the	the	DET
ftr-370	3605	36	petition	petition	NOUN
ftr-370	3605	37	,	,	PUNCT
ftr-370	3605	38	”	"	PUNCT
ftr-370	3605	39	but	but	CCONJ
ftr-370	3605	40	2009	2009	NUM
ftr-370	3605	41	]	]	PUNCT
ftr-370	3605	42	recent	recent	ADJ
ftr-370	3605	43	developments	development	NOUN
ftr-370	3605	44	in	in	ADP
ftr-370	3605	45	federal	federal	ADJ
ftr-370	3605	46	income	income	NOUN
ftr-370	3605	47	taxation	taxation	NOUN
ftr-370	3605	48	441	441	NUM
ftr-370	3605	49	because	because	SCONJ
ftr-370	3605	50	the	the	DET
ftr-370	3605	51	federal	federal	ADJ
ftr-370	3605	52	tax	tax	NOUN
ftr-370	3605	53	lien	lien	NOUN
ftr-370	3605	54	had	have	AUX
ftr-370	3605	55	been	be	AUX
ftr-370	3605	56	properly	properly	ADV
ftr-370	3605	57	filed	file	VERB
ftr-370	3605	58	before	before	SCONJ
ftr-370	3605	59	the	the	DET
ftr-370	3605	60	taxpayer	taxpayer	NOUN
ftr-370	3605	61	filed	file	VERB
ftr-370	3605	62	for	for	ADP
ftr-370	3605	63	bankruptcy	bankruptcy	NOUN
ftr-370	3605	64	,	,	PUNCT
ftr-370	3605	65	the	the	DET
ftr-370	3605	66	lien	lien	NOUN
ftr-370	3605	67	,	,	PUNCT
ftr-370	3605	68	which	which	PRON
ftr-370	3605	69	was	be	AUX
ftr-370	3605	70	not	not	PART
ftr-370	3605	71	extinguished	extinguish	VERB
ftr-370	3605	72	by	by	ADP
ftr-370	3605	73	the	the	DET
ftr-370	3605	74	subsequent	subsequent	ADJ
ftr-370	3605	75	bankruptcy	bankruptcy	NOUN
ftr-370	3605	76	discharge	discharge	NOUN
ftr-370	3605	77	,	,	PUNCT
ftr-370	3605	78	could	could	AUX
ftr-370	3605	79	be	be	AUX
ftr-370	3605	80	enforced	enforce	VERB
ftr-370	3605	81	by	by	ADP
ftr-370	3605	82	levy	levy	NOUN
ftr-370	3605	83	.	.	PUNCT
ftr-370	3606	1	7	7	X
ftr-370	3606	2	.	.	X
ftr-370	3606	3	an	an	DET
ftr-370	3606	4	oic	oic	PROPN
ftr-370	3606	5	is	be	AUX
ftr-370	3606	6	a	a	DET
ftr-370	3606	7	prerequisite	prerequisite	NOUN
ftr-370	3606	8	to	to	ADP
ftr-370	3606	9	challenging	challenge	VERB
ftr-370	3606	10	a	a	DET
ftr-370	3606	11	cdp	cdp	NOUN
ftr-370	3606	12	determination	determination	NOUN
ftr-370	3606	13	on	on	ADP
ftr-370	3606	14	the	the	DET
ftr-370	3606	15	grounds	ground	NOUN
ftr-370	3606	16	that	that	SCONJ
ftr-370	3606	17	the	the	DET
ftr-370	3606	18	irs	irs	PROPN
ftr-370	3606	19	failed	fail	VERB
ftr-370	3606	20	to	to	PART
ftr-370	3606	21	consider	consider	VERB
ftr-370	3606	22	collection	collection	NOUN
ftr-370	3606	23	alternatives	alternative	NOUN
ftr-370	3606	24	.	.	PUNCT
ftr-370	3607	1	kohler	kohler	PROPN
ftr-370	3607	2	v.	v.	PROPN
ftr-370	3607	3	commissioner	commissioner	PROPN
ftr-370	3607	4	,	,	PUNCT
ftr-370	3607	5	t.c	t.c	PROPN
ftr-370	3607	6	.	.	PROPN
ftr-370	3607	7	memo	memo	NOUN
ftr-370	3607	8	.	.	PUNCT
ftr-370	3608	1	2008	2008	NUM
ftr-370	3608	2	-	-	SYM
ftr-370	3608	3	127	127	NUM
ftr-370	3608	4	(	(	PUNCT
ftr-370	3608	5	5/5/08	5/5/08	NUM
ftr-370	3608	6	)	)	PUNCT
ftr-370	3608	7	.	.	PUNCT
ftr-370	3609	1	the	the	DET
ftr-370	3609	2	tax	tax	NOUN
ftr-370	3609	3	court	court	NOUN
ftr-370	3609	4	(	(	PUNCT
ftr-370	3609	5	judge	judge	PROPN
ftr-370	3609	6	jacobs	jacobs	PROPN
ftr-370	3609	7	)	)	PUNCT
ftr-370	3609	8	held	hold	VERB
ftr-370	3609	9	that	that	SCONJ
ftr-370	3609	10	the	the	DET
ftr-370	3609	11	irs	irs	PROPN
ftr-370	3609	12	’s	’s	PART
ftr-370	3609	13	failure	failure	NOUN
ftr-370	3609	14	to	to	PART
ftr-370	3609	15	consider	consider	VERB
ftr-370	3609	16	collection	collection	NOUN
ftr-370	3609	17	alternatives	alternative	NOUN
ftr-370	3609	18	in	in	ADP
ftr-370	3609	19	a	a	DET
ftr-370	3609	20	cdp	cdp	NOUN
ftr-370	3609	21	hearing	hearing	NOUN
ftr-370	3609	22	was	be	AUX
ftr-370	3609	23	not	not	PART
ftr-370	3609	24	an	an	DET
ftr-370	3609	25	abuse	abuse	NOUN
ftr-370	3609	26	of	of	ADP
ftr-370	3609	27	discretion	discretion	NOUN
ftr-370	3609	28	because	because	SCONJ
ftr-370	3609	29	taxpayers	taxpayer	NOUN
ftr-370	3609	30	admittedly	admittedly	ADV
ftr-370	3609	31	failed	fail	VERB
ftr-370	3609	32	to	to	PART
ftr-370	3609	33	submit	submit	VERB
ftr-370	3609	34	an	an	DET
ftr-370	3609	35	offer	offer	VERB
ftr-370	3609	36	-	-	PUNCT
ftr-370	3609	37	in	in	ADP
ftr-370	3609	38	-	-	PUNCT
ftr-370	3609	39	compromise	compromise	NOUN
ftr-370	3609	40	.	.	PUNCT
ftr-370	3610	1	8	8	X
ftr-370	3610	2	.	.	X
ftr-370	3610	3	claiming	claim	VERB
ftr-370	3610	4	in	in	ADP
ftr-370	3610	5	a	a	DET
ftr-370	3610	6	cdp	cdp	NOUN
ftr-370	3610	7	hearing	hearing	NOUN
ftr-370	3610	8	that	that	SCONJ
ftr-370	3610	9	a	a	DET
ftr-370	3610	10	tax	tax	NOUN
ftr-370	3610	11	liability	liability	NOUN
ftr-370	3610	12	was	be	AUX
ftr-370	3610	13	discharged	discharge	VERB
ftr-370	3610	14	in	in	ADP
ftr-370	3610	15	bankruptcy	bankruptcy	NOUN
ftr-370	3610	16	is	be	AUX
ftr-370	3610	17	not	not	PART
ftr-370	3610	18	a	a	DET
ftr-370	3610	19	challenge	challenge	NOUN
ftr-370	3610	20	to	to	ADP
ftr-370	3610	21	the	the	DET
ftr-370	3610	22	underlying	underlie	VERB
ftr-370	3610	23	tax	tax	NOUN
ftr-370	3610	24	liability	liability	NOUN
ftr-370	3610	25	.	.	PUNCT
ftr-370	3611	1	imarah	imarah	PROPN
ftr-370	3611	2	v.	v.	PROPN
ftr-370	3611	3	commissioner	commissioner	PROPN
ftr-370	3611	4	,	,	PUNCT
ftr-370	3611	5	t.c	t.c	PROPN
ftr-370	3611	6	.	.	PROPN
ftr-370	3611	7	memo	memo	NOUN
ftr-370	3611	8	.	.	PUNCT
ftr-370	3612	1	2008	2008	NUM
ftr-370	3612	2	-	-	SYM
ftr-370	3612	3	137	137	NUM
ftr-370	3612	4	(	(	PUNCT
ftr-370	3612	5	5/20/08	5/20/08	NUM
ftr-370	3612	6	)	)	PUNCT
ftr-370	3612	7	.	.	PUNCT
ftr-370	3613	1	the	the	DET
ftr-370	3613	2	tax	tax	NOUN
ftr-370	3613	3	court	court	NOUN
ftr-370	3613	4	(	(	PUNCT
ftr-370	3613	5	judge	judge	NOUN
ftr-370	3613	6	marvel	marvel	PROPN
ftr-370	3613	7	)	)	PUNCT
ftr-370	3613	8	held	hold	VERB
ftr-370	3613	9	that	that	SCONJ
ftr-370	3613	10	the	the	DET
ftr-370	3613	11	irs	irs	PROPN
ftr-370	3613	12	improperly	improperly	ADV
ftr-370	3613	13	refused	refuse	VERB
ftr-370	3613	14	to	to	PART
ftr-370	3613	15	consider	consider	VERB
ftr-370	3613	16	the	the	DET
ftr-370	3613	17	taxpayers	taxpayer	NOUN
ftr-370	3613	18	’	’	PART
ftr-370	3613	19	claim	claim	NOUN
ftr-370	3613	20	in	in	ADP
ftr-370	3613	21	a	a	DET
ftr-370	3613	22	cdp	cdp	NOUN
ftr-370	3613	23	hearing	hearing	NOUN
ftr-370	3613	24	that	that	SCONJ
ftr-370	3613	25	the	the	DET
ftr-370	3613	26	tax	tax	NOUN
ftr-370	3613	27	liability	liability	NOUN
ftr-370	3613	28	had	have	AUX
ftr-370	3613	29	been	be	AUX
ftr-370	3613	30	discharged	discharge	VERB
ftr-370	3613	31	in	in	ADP
ftr-370	3613	32	an	an	DET
ftr-370	3613	33	earlier	early	ADJ
ftr-370	3613	34	bankruptcy	bankruptcy	NOUN
ftr-370	3613	35	case	case	NOUN
ftr-370	3613	36	.	.	PUNCT
ftr-370	3614	1	their	their	PRON
ftr-370	3614	2	discharge	discharge	NOUN
ftr-370	3614	3	argument	argument	NOUN
ftr-370	3614	4	was	be	AUX
ftr-370	3614	5	not	not	PART
ftr-370	3614	6	an	an	DET
ftr-370	3614	7	argument	argument	NOUN
ftr-370	3614	8	contesting	contest	VERB
ftr-370	3614	9	the	the	DET
ftr-370	3614	10	underlying	underlie	VERB
ftr-370	3614	11	liability	liability	NOUN
ftr-370	3614	12	,	,	PUNCT
ftr-370	3614	13	but	but	CCONJ
ftr-370	3614	14	went	go	VERB
ftr-370	3614	15	to	to	ADP
ftr-370	3614	16	whether	whether	SCONJ
ftr-370	3614	17	collection	collection	NOUN
ftr-370	3614	18	activity	activity	NOUN
ftr-370	3614	19	was	be	AUX
ftr-370	3614	20	lawful	lawful	ADJ
ftr-370	3614	21	.	.	PUNCT
ftr-370	3615	1	further	far	ADV
ftr-370	3615	2	,	,	PUNCT
ftr-370	3615	3	the	the	DET
ftr-370	3615	4	court	court	NOUN
ftr-370	3615	5	held	hold	VERB
ftr-370	3615	6	that	that	SCONJ
ftr-370	3615	7	the	the	DET
ftr-370	3615	8	tax	tax	NOUN
ftr-370	3615	9	liabilities	liability	NOUN
ftr-370	3615	10	had	have	AUX
ftr-370	3615	11	been	be	AUX
ftr-370	3615	12	discharged	discharge	VERB
ftr-370	3615	13	in	in	ADP
ftr-370	3615	14	bankruptcy	bankruptcy	NOUN
ftr-370	3615	15	.	.	PUNCT
ftr-370	3616	1	9	9	NUM
ftr-370	3616	2	.	.	NOUN
ftr-370	3616	3	same	same	ADJ
ftr-370	3616	4	year	year	NOUN
ftr-370	3616	5	,	,	PUNCT
ftr-370	3616	6	different	different	ADJ
ftr-370	3616	7	basis	basis	NOUN
ftr-370	3616	8	for	for	ADP
ftr-370	3616	9	deficiency	deficiency	NOUN
ftr-370	3616	10	,	,	PUNCT
ftr-370	3616	11	properly	properly	ADV
ftr-370	3616	12	assessed	assess	VERB
ftr-370	3616	13	this	this	DET
ftr-370	3616	14	time	time	NOUN
ftr-370	3616	15	;	;	PUNCT
ftr-370	3616	16	taxpayer	taxpayer	NOUN
ftr-370	3616	17	loses	lose	VERB
ftr-370	3616	18	.	.	PUNCT
ftr-370	3617	1	freije	freije	NOUN
ftr-370	3617	2	v.	v.	ADP
ftr-370	3617	3	commissioner	commissioner	NOUN
ftr-370	3617	4	,	,	PUNCT
ftr-370	3617	5	131	131	NUM
ftr-370	3617	6	t.c	t.c	PROPN
ftr-370	3617	7	.	.	PUNCT
ftr-370	3618	1	no	no	INTJ
ftr-370	3618	2	.	.	NOUN
ftr-370	3618	3	1	1	NUM
ftr-370	3618	4	(	(	PUNCT
ftr-370	3618	5	7/7/08	7/7/08	NUM
ftr-370	3618	6	)	)	PUNCT
ftr-370	3618	7	.	.	PUNCT
ftr-370	3619	1	in	in	ADP
ftr-370	3619	2	an	an	DET
ftr-370	3619	3	earlier	early	ADJ
ftr-370	3619	4	case	case	NOUN
ftr-370	3619	5	involving	involve	VERB
ftr-370	3619	6	the	the	DET
ftr-370	3619	7	same	same	ADJ
ftr-370	3619	8	taxpayer	taxpayer	NOUN
ftr-370	3619	9	for	for	ADP
ftr-370	3619	10	the	the	DET
ftr-370	3619	11	same	same	ADJ
ftr-370	3619	12	year	year	NOUN
ftr-370	3619	13	,	,	PUNCT
ftr-370	3619	14	freije	freije	NOUN
ftr-370	3619	15	v.	v.	PROPN
ftr-370	3619	16	commissioner	commissioner	NOUN
ftr-370	3619	17	,	,	PUNCT
ftr-370	3619	18	125	125	NUM
ftr-370	3619	19	t.c	t.c	PROPN
ftr-370	3619	20	.	.	PROPN
ftr-370	3619	21	14	14	NUM
ftr-370	3619	22	(	(	PUNCT
ftr-370	3619	23	2005	2005	NUM
ftr-370	3619	24	)	)	PUNCT
ftr-370	3619	25	,	,	PUNCT
ftr-370	3619	26	the	the	DET
ftr-370	3619	27	tax	tax	NOUN
ftr-370	3619	28	court	court	NOUN
ftr-370	3619	29	held	hold	VERB
ftr-370	3619	30	that	that	SCONJ
ftr-370	3619	31	the	the	DET
ftr-370	3619	32	irs	irs	PROPN
ftr-370	3619	33	had	have	AUX
ftr-370	3619	34	improperly	improperly	ADV
ftr-370	3619	35	disallowed	disallow	VERB
ftr-370	3619	36	certain	certain	ADJ
ftr-370	3619	37	deductions	deduction	NOUN
ftr-370	3619	38	for	for	ADP
ftr-370	3619	39	1999	1999	NUM
ftr-370	3619	40	as	as	ADP
ftr-370	3619	41	mathematical	mathematical	ADJ
ftr-370	3619	42	or	or	CCONJ
ftr-370	3619	43	clerical	clerical	ADJ
ftr-370	3619	44	errors	error	NOUN
ftr-370	3619	45	under	under	ADP
ftr-370	3619	46	§	§	PROPN
ftr-370	3619	47	6213(b	6213(b	NUM
ftr-370	3619	48	)	)	PUNCT
ftr-370	3619	49	and	and	CCONJ
ftr-370	3619	50	barred	bar	VERB
ftr-370	3619	51	a	a	DET
ftr-370	3619	52	levy	levy	NOUN
ftr-370	3619	53	.	.	PUNCT
ftr-370	3620	1	the	the	DET
ftr-370	3620	2	irs	irs	PROPN
ftr-370	3620	3	disallowed	disallow	VERB
ftr-370	3620	4	other	other	ADJ
ftr-370	3620	5	deductions	deduction	NOUN
ftr-370	3620	6	that	that	PRON
ftr-370	3620	7	were	be	AUX
ftr-370	3620	8	not	not	PART
ftr-370	3620	9	at	at	ADP
ftr-370	3620	10	issue	issue	NOUN
ftr-370	3620	11	in	in	ADP
ftr-370	3620	12	freije	freije	NOUN
ftr-370	3620	13	i	i	PRON
ftr-370	3620	14	and	and	CCONJ
ftr-370	3620	15	properly	properly	ADV
ftr-370	3620	16	sent	send	VERB
ftr-370	3620	17	a	a	DET
ftr-370	3620	18	notice	notice	NOUN
ftr-370	3620	19	of	of	ADP
ftr-370	3620	20	deficiency	deficiency	NOUN
ftr-370	3620	21	;	;	PUNCT
ftr-370	3620	22	the	the	DET
ftr-370	3620	23	taxpayer	taxpayer	NOUN
ftr-370	3620	24	did	do	AUX
ftr-370	3620	25	not	not	PART
ftr-370	3620	26	file	file	VERB
ftr-370	3620	27	a	a	DET
ftr-370	3620	28	tax	tax	NOUN
ftr-370	3620	29	court	court	NOUN
ftr-370	3620	30	petition	petition	NOUN
ftr-370	3620	31	.	.	PUNCT
ftr-370	3621	1	in	in	ADP
ftr-370	3621	2	reviewing	review	VERB
ftr-370	3621	3	a	a	DET
ftr-370	3621	4	cdp	cdp	NOUN
ftr-370	3621	5	determination	determination	NOUN
ftr-370	3621	6	,	,	PUNCT
ftr-370	3621	7	with	with	ADP
ftr-370	3621	8	respect	respect	NOUN
ftr-370	3621	9	to	to	ADP
ftr-370	3621	10	the	the	DET
ftr-370	3621	11	deficiency	deficiency	NOUN
ftr-370	3621	12	,	,	PUNCT
ftr-370	3621	13	the	the	DET
ftr-370	3621	14	tax	tax	NOUN
ftr-370	3621	15	court	court	NOUN
ftr-370	3621	16	lacked	lack	VERB
ftr-370	3621	17	jurisdiction	jurisdiction	NOUN
ftr-370	3621	18	to	to	PART
ftr-370	3621	19	consider	consider	VERB
ftr-370	3621	20	the	the	DET
ftr-370	3621	21	merits	merit	NOUN
ftr-370	3621	22	of	of	ADP
ftr-370	3621	23	the	the	DET
ftr-370	3621	24	underlying	underlie	VERB
ftr-370	3621	25	tax	tax	NOUN
ftr-370	3621	26	liability	liability	NOUN
ftr-370	3621	27	associated	associate	VERB
ftr-370	3621	28	with	with	ADP
ftr-370	3621	29	the	the	DET
ftr-370	3621	30	second	second	ADJ
ftr-370	3621	31	assessment	assessment	NOUN
ftr-370	3621	32	for	for	ADP
ftr-370	3621	33	1999	1999	NUM
ftr-370	3621	34	based	base	VERB
ftr-370	3621	35	upon	upon	SCONJ
ftr-370	3621	36	the	the	DET
ftr-370	3621	37	deficiency	deficiency	NOUN
ftr-370	3621	38	notice	notice	NOUN
ftr-370	3621	39	.	.	PUNCT
ftr-370	3622	1	the	the	DET
ftr-370	3622	2	issue	issue	NOUN
ftr-370	3622	3	of	of	ADP
ftr-370	3622	4	that	that	DET
ftr-370	3622	5	liability	liability	NOUN
ftr-370	3622	6	was	be	AUX
ftr-370	3622	7	not	not	PART
ftr-370	3622	8	before	before	ADP
ftr-370	3622	9	the	the	DET
ftr-370	3622	10	court	court	NOUN
ftr-370	3622	11	in	in	ADP
ftr-370	3622	12	freije	freije	NOUN
ftr-370	3622	13	i	i	PRON
ftr-370	3622	14	and	and	CCONJ
ftr-370	3622	15	the	the	DET
ftr-370	3622	16	taxpayer	taxpayer	NOUN
ftr-370	3622	17	had	have	VERB
ftr-370	3622	18	a	a	DET
ftr-370	3622	19	previous	previous	ADJ
ftr-370	3622	20	opportunity	opportunity	NOUN
ftr-370	3622	21	to	to	PART
ftr-370	3622	22	contest	contest	VERB
ftr-370	3622	23	the	the	DET
ftr-370	3622	24	deficiency	deficiency	NOUN
ftr-370	3622	25	.	.	PUNCT
ftr-370	3623	1	10	10	NUM
ftr-370	3623	2	.	.	PUNCT
ftr-370	3624	1	the	the	DET
ftr-370	3624	2	irs	irs	PROPN
ftr-370	3624	3	ca	can	AUX
ftr-370	3624	4	n’t	not	PART
ftr-370	3624	5	pretend	pretend	VERB
ftr-370	3624	6	a	a	DET
ftr-370	3624	7	con	con	NOUN
ftr-370	3624	8	lives	live	VERB
ftr-370	3624	9	at	at	ADP
ftr-370	3624	10	home	home	NOUN
ftr-370	3624	11	with	with	ADP
ftr-370	3624	12	his	his	PRON
ftr-370	3624	13	wife	wife	NOUN
ftr-370	3624	14	when	when	SCONJ
ftr-370	3624	15	it	it	PRON
ftr-370	3624	16	knows	know	VERB
ftr-370	3624	17	he	he	PRON
ftr-370	3624	18	’s	’s	AUX
ftr-370	3624	19	living	live	VERB
ftr-370	3624	20	in	in	ADP
ftr-370	3624	21	the	the	DET
ftr-370	3624	22	big	big	PROPN
ftr-370	3624	23	house	house	PROPN
ftr-370	3624	24	.	.	PUNCT
ftr-370	3625	1	conn	conn	PROPN
ftr-370	3625	2	v.	v.	PROPN
ftr-370	3625	3	commissioner	commissioner	PROPN
ftr-370	3625	4	,	,	PUNCT
ftr-370	3625	5	t.c	t.c	PROPN
ftr-370	3625	6	.	.	PROPN
ftr-370	3625	7	memo	memo	NOUN
ftr-370	3625	8	.	.	PUNCT
ftr-370	3626	1	2008	2008	NUM
ftr-370	3626	2	-	-	SYM
ftr-370	3626	3	186	186	NUM
ftr-370	3626	4	(	(	PUNCT
ftr-370	3626	5	8/5/08	8/5/08	NUM
ftr-370	3626	6	)	)	PUNCT
ftr-370	3626	7	.	.	PUNCT
ftr-370	3627	1	under	under	ADP
ftr-370	3627	2	§	§	PROPN
ftr-370	3627	3	6330(c)(2)(b	6330(c)(2)(b	NUM
ftr-370	3627	4	)	)	PUNCT
ftr-370	3627	5	and	and	CCONJ
ftr-370	3627	6	reg	reg	NOUN
ftr-370	3627	7	.	.	PUNCT
ftr-370	3628	1	§	§	PROPN
ftr-370	3628	2	301.6330	301.6330	PROPN
ftr-370	3628	3	-	-	SYM
ftr-370	3628	4	1(e)(3	1(e)(3	NUM
ftr-370	3628	5	)	)	PUNCT
ftr-370	3628	6	,	,	PUNCT
ftr-370	3628	7	q&a	q&a	PROPN
ftr-370	3628	8	-	-	PUNCT
ftr-370	3628	9	e2	e2	PROPN
ftr-370	3628	10	,	,	PUNCT
ftr-370	3628	11	the	the	DET
ftr-370	3628	12	receipt	receipt	NOUN
ftr-370	3628	13	of	of	ADP
ftr-370	3628	14	a	a	DET
ftr-370	3628	15	notice	notice	NOUN
ftr-370	3628	16	of	of	ADP
ftr-370	3628	17	deficiency	deficiency	NOUN
ftr-370	3628	18	,	,	PUNCT
ftr-370	3628	19	not	not	PART
ftr-370	3628	20	its	its	PRON
ftr-370	3628	21	mailing	mailing	NOUN
ftr-370	3628	22	,	,	PUNCT
ftr-370	3628	23	is	be	AUX
ftr-370	3628	24	the	the	DET
ftr-370	3628	25	relevant	relevant	ADJ
ftr-370	3628	26	event	event	NOUN
ftr-370	3628	27	.	.	PUNCT
ftr-370	3629	1	a	a	DET
ftr-370	3629	2	taxpayer	taxpayer	NOUN
ftr-370	3629	3	who	who	PRON
ftr-370	3629	4	did	do	AUX
ftr-370	3629	5	not	not	PART
ftr-370	3629	6	actually	actually	ADV
ftr-370	3629	7	receive	receive	VERB
ftr-370	3629	8	a	a	DET
ftr-370	3629	9	properly	properly	ADV
ftr-370	3629	10	mailed	mail	VERB
ftr-370	3629	11	deficiency	deficiency	NOUN
ftr-370	3629	12	notice	notice	NOUN
ftr-370	3629	13	in	in	ADP
ftr-370	3629	14	time	time	NOUN
ftr-370	3629	15	to	to	PART
ftr-370	3629	16	petition	petition	VERB
ftr-370	3629	17	the	the	DET
ftr-370	3629	18	tax	tax	NOUN
ftr-370	3629	19	court	court	NOUN
ftr-370	3629	20	is	be	AUX
ftr-370	3629	21	entitled	entitle	VERB
ftr-370	3629	22	to	to	PART
ftr-370	3629	23	challenge	challenge	VERB
ftr-370	3629	24	the	the	DET
ftr-370	3629	25	underlying	underlie	VERB
ftr-370	3629	26	liability	liability	NOUN
ftr-370	3629	27	in	in	ADP
ftr-370	3629	28	a	a	DET
ftr-370	3629	29	cdp	cdp	NOUN
ftr-370	3629	30	hearing	hearing	NOUN
ftr-370	3629	31	.	.	PUNCT
ftr-370	3630	1	because	because	SCONJ
ftr-370	3630	2	the	the	DET
ftr-370	3630	3	commissioner	commissioner	NOUN
ftr-370	3630	4	did	do	AUX
ftr-370	3630	5	not	not	PART
ftr-370	3630	6	introduce	introduce	VERB
ftr-370	3630	7	into	into	ADP
ftr-370	3630	8	evidence	evidence	NOUN
ftr-370	3630	9	a	a	DET
ftr-370	3630	10	u.s	u.s	PROPN
ftr-370	3630	11	.	.	PROPN
ftr-370	3630	12	postal	postal	ADJ
ftr-370	3630	13	service	service	NOUN
ftr-370	3630	14	form	form	NOUN
ftr-370	3630	15	3877	3877	NUM
ftr-370	3630	16	,	,	PUNCT
ftr-370	3630	17	which	which	PRON
ftr-370	3630	18	would	would	AUX
ftr-370	3630	19	raise	raise	VERB
ftr-370	3630	20	the	the	DET
ftr-370	3630	21	presumption	presumption	NOUN
ftr-370	3630	22	of	of	ADP
ftr-370	3630	23	actual	actual	ADJ
ftr-370	3630	24	receipt	receipt	NOUN
ftr-370	3630	25	of	of	ADP
ftr-370	3630	26	the	the	DET
ftr-370	3630	27	deficiency	deficiency	NOUN
ftr-370	3630	28	notice	notice	NOUN
ftr-370	3630	29	,	,	PUNCT
ftr-370	3630	30	the	the	DET
ftr-370	3630	31	fact	fact	NOUN
ftr-370	3630	32	that	that	SCONJ
ftr-370	3630	33	the	the	DET
ftr-370	3630	34	taxpayer	taxpayer	NOUN
ftr-370	3630	35	’s	’s	PART
ftr-370	3630	36	wife	wife	NOUN
ftr-370	3630	37	filed	file	VERB
ftr-370	3630	38	a	a	DET
ftr-370	3630	39	442	442	NUM
ftr-370	3630	40	florida	florida	PROPN
ftr-370	3630	41	tax	tax	NOUN
ftr-370	3630	42	review	review	NOUN
ftr-370	3630	43	[	[	X
ftr-370	3630	44	vol	vol	NOUN
ftr-370	3630	45	.	.	PUNCT
ftr-370	3631	1	9	9	NUM
ftr-370	3631	2	:	:	PUNCT
ftr-370	3631	3	si	si	X
ftr-370	3631	4	timely	timely	ADJ
ftr-370	3631	5	petition	petition	NOUN
ftr-370	3631	6	for	for	ADP
ftr-370	3631	7	innocent	innocent	ADJ
ftr-370	3631	8	spouse	spouse	NOUN
ftr-370	3631	9	relief	relief	NOUN
ftr-370	3631	10	with	with	ADP
ftr-370	3631	11	respect	respect	NOUN
ftr-370	3631	12	to	to	ADP
ftr-370	3631	13	the	the	DET
ftr-370	3631	14	tax	tax	NOUN
ftr-370	3631	15	liability	liability	NOUN
ftr-370	3631	16	to	to	PART
ftr-370	3631	17	which	which	PRON
ftr-370	3631	18	the	the	DET
ftr-370	3631	19	deficiency	deficiency	NOUN
ftr-370	3631	20	notice	notice	NOUN
ftr-370	3631	21	related	relate	VERB
ftr-370	3631	22	(	(	PUNCT
ftr-370	3631	23	tax	tax	NOUN
ftr-370	3631	24	on	on	ADP
ftr-370	3631	25	embezzlement	embezzlement	NOUN
ftr-370	3631	26	income	income	NOUN
ftr-370	3631	27	)	)	PUNCT
ftr-370	3631	28	did	do	AUX
ftr-370	3631	29	not	not	PART
ftr-370	3631	30	establish	establish	VERB
ftr-370	3631	31	actual	actual	ADJ
ftr-370	3631	32	receipt	receipt	NOUN
ftr-370	3631	33	of	of	ADP
ftr-370	3631	34	the	the	DET
ftr-370	3631	35	deficiency	deficiency	NOUN
ftr-370	3631	36	notice	notice	NOUN
ftr-370	3631	37	by	by	ADP
ftr-370	3631	38	the	the	DET
ftr-370	3631	39	husband	husband	NOUN
ftr-370	3631	40	where	where	SCONJ
ftr-370	3631	41	his	his	PRON
ftr-370	3631	42	last	last	ADJ
ftr-370	3631	43	known	know	VERB
ftr-370	3631	44	address	address	NOUN
ftr-370	3631	45	–	–	PUNCT
ftr-370	3631	46	prison	prison	NOUN
ftr-370	3631	47	–	–	PUNCT
ftr-370	3631	48	was	be	AUX
ftr-370	3631	49	different	different	ADJ
ftr-370	3631	50	from	from	ADP
ftr-370	3631	51	his	his	PRON
ftr-370	3631	52	wife	wife	NOUN
ftr-370	3631	53	’s	’s	NOUN
ftr-370	3631	54	.	.	PUNCT
ftr-370	3632	1	•	•	NOUN
ftr-370	3632	2	the	the	DET
ftr-370	3632	3	irs	irs	PROPN
ftr-370	3632	4	should	should	AUX
ftr-370	3632	5	have	have	AUX
ftr-370	3632	6	realized	realize	VERB
ftr-370	3632	7	this	this	PRON
ftr-370	3632	8	when	when	SCONJ
ftr-370	3632	9	it	it	PRON
ftr-370	3632	10	saw	see	VERB
ftr-370	3632	11	his	his	PRON
ftr-370	3632	12	name	name	NOUN
ftr-370	3632	13	.	.	PUNCT
ftr-370	3633	1	11	11	NUM
ftr-370	3633	2	.	.	X
ftr-370	3633	3	timely	timely	ADJ
ftr-370	3633	4	request	request	VERB
ftr-370	3633	5	a	a	DET
ftr-370	3633	6	cdp	cdp	NOUN
ftr-370	3633	7	hearing	hearing	NOUN
ftr-370	3633	8	or	or	CCONJ
ftr-370	3633	9	forever	forever	ADV
ftr-370	3633	10	hold	hold	VERB
ftr-370	3633	11	your	your	PRON
ftr-370	3633	12	peace	peace	NOUN
ftr-370	3633	13	.	.	PUNCT
ftr-370	3634	1	wilson	wilson	PROPN
ftr-370	3634	2	v.	v.	PROPN
ftr-370	3634	3	commissioner	commissioner	PROPN
ftr-370	3634	4	,	,	PUNCT
ftr-370	3634	5	131	131	NUM
ftr-370	3634	6	t.c	t.c	PROPN
ftr-370	3634	7	.	.	PUNCT
ftr-370	3635	1	no	no	INTJ
ftr-370	3635	2	.	.	NOUN
ftr-370	3635	3	5	5	NUM
ftr-370	3635	4	(	(	PUNCT
ftr-370	3635	5	9/10/08	9/10/08	NUM
ftr-370	3635	6	)	)	PUNCT
ftr-370	3635	7	.	.	PUNCT
ftr-370	3636	1	the	the	DET
ftr-370	3636	2	taxpayer	taxpayer	NOUN
ftr-370	3636	3	failed	fail	VERB
ftr-370	3636	4	to	to	PART
ftr-370	3636	5	timely	timely	ADV
ftr-370	3636	6	request	request	VERB
ftr-370	3636	7	a	a	DET
ftr-370	3636	8	cdp	cdp	NOUN
ftr-370	3636	9	hearing	hearing	NOUN
ftr-370	3636	10	with	with	ADP
ftr-370	3636	11	appeals	appeal	NOUN
ftr-370	3636	12	with	with	ADP
ftr-370	3636	13	respect	respect	NOUN
ftr-370	3636	14	to	to	ADP
ftr-370	3636	15	a	a	DET
ftr-370	3636	16	proposed	propose	VERB
ftr-370	3636	17	levy	levy	NOUN
ftr-370	3636	18	.	.	PUNCT
ftr-370	3637	1	following	follow	VERB
ftr-370	3637	2	a	a	DET
ftr-370	3637	3	late	late	ADJ
ftr-370	3637	4	request	request	NOUN
ftr-370	3637	5	,	,	PUNCT
ftr-370	3637	6	appeals	appeal	NOUN
ftr-370	3637	7	held	hold	VERB
ftr-370	3637	8	an	an	DET
ftr-370	3637	9	equivalent	equivalent	ADJ
ftr-370	3637	10	hearing	hearing	NOUN
ftr-370	3637	11	and	and	CCONJ
ftr-370	3637	12	issued	issue	VERB
ftr-370	3637	13	a	a	DET
ftr-370	3637	14	form	form	NOUN
ftr-370	3637	15	letter	letter	NOUN
ftr-370	3637	16	“	"	PUNCT
ftr-370	3637	17	notice	notice	NOUN
ftr-370	3637	18	of	of	ADP
ftr-370	3637	19	determination	determination	NOUN
ftr-370	3637	20	concerning	concern	VERB
ftr-370	3637	21	collection	collection	NOUN
ftr-370	3637	22	action(s	action(s	NOUN
ftr-370	3637	23	)	)	PUNCT
ftr-370	3637	24	under	under	ADP
ftr-370	3637	25	section	section	NOUN
ftr-370	3637	26	6320	6320	NUM
ftr-370	3637	27	and/or	and/or	CCONJ
ftr-370	3637	28	6330	6330	NUM
ftr-370	3637	29	.	.	PUNCT
ftr-370	3637	30	”	"	PUNCT
ftr-370	3638	1	the	the	DET
ftr-370	3638	2	tax	tax	NOUN
ftr-370	3638	3	court	court	NOUN
ftr-370	3638	4	dismissed	dismiss	VERB
ftr-370	3638	5	the	the	DET
ftr-370	3638	6	taxpayer	taxpayer	NOUN
ftr-370	3638	7	’s	’s	PART
ftr-370	3638	8	petition	petition	NOUN
ftr-370	3638	9	for	for	ADP
ftr-370	3638	10	review	review	NOUN
ftr-370	3638	11	for	for	ADP
ftr-370	3638	12	lack	lack	NOUN
ftr-370	3638	13	of	of	ADP
ftr-370	3638	14	jurisdiction	jurisdiction	NOUN
ftr-370	3638	15	.	.	PUNCT
ftr-370	3639	1	the	the	DET
ftr-370	3639	2	court	court	NOUN
ftr-370	3639	3	held	hold	VERB
ftr-370	3639	4	that	that	SCONJ
ftr-370	3639	5	because	because	SCONJ
ftr-370	3639	6	the	the	DET
ftr-370	3639	7	taxpayer	taxpayer	NOUN
ftr-370	3639	8	did	do	AUX
ftr-370	3639	9	not	not	PART
ftr-370	3639	10	timely	timely	ADV
ftr-370	3639	11	request	request	VERB
ftr-370	3639	12	a	a	DET
ftr-370	3639	13	hearing	hearing	NOUN
ftr-370	3639	14	,	,	PUNCT
ftr-370	3639	15	appeals	appeal	NOUN
ftr-370	3639	16	did	do	AUX
ftr-370	3639	17	not	not	PART
ftr-370	3639	18	make	make	VERB
ftr-370	3639	19	a	a	DET
ftr-370	3639	20	§	§	PROPN
ftr-370	3639	21	6330	6330	NUM
ftr-370	3639	22	determination	determination	NOUN
ftr-370	3639	23	pursuant	pursuant	ADJ
ftr-370	3639	24	to	to	ADP
ftr-370	3639	25	the	the	DET
ftr-370	3639	26	equivalent	equivalent	ADJ
ftr-370	3639	27	hearing	hearing	NOUN
ftr-370	3639	28	,	,	PUNCT
ftr-370	3639	29	and	and	CCONJ
ftr-370	3639	30	thus	thus	ADV
ftr-370	3639	31	the	the	DET
ftr-370	3639	32	letter	letter	NOUN
ftr-370	3639	33	to	to	ADP
ftr-370	3639	34	the	the	DET
ftr-370	3639	35	taxpayer	taxpayer	NOUN
ftr-370	3639	36	was	be	AUX
ftr-370	3639	37	not	not	PART
ftr-370	3639	38	a	a	DET
ftr-370	3639	39	valid	valid	ADJ
ftr-370	3639	40	notice	notice	NOUN
ftr-370	3639	41	of	of	ADP
ftr-370	3639	42	determination	determination	NOUN
ftr-370	3639	43	under	under	ADP
ftr-370	3639	44	§	§	PROPN
ftr-370	3639	45	6330	6330	NUM
ftr-370	3639	46	that	that	SCONJ
ftr-370	3639	47	the	the	DET
ftr-370	3639	48	taxpayer	taxpayer	NOUN
ftr-370	3639	49	was	be	AUX
ftr-370	3639	50	entitled	entitle	VERB
ftr-370	3639	51	to	to	PART
ftr-370	3639	52	appeal	appeal	VERB
ftr-370	3639	53	pursuant	pursuant	NOUN
ftr-370	3639	54	.	.	PUNCT
ftr-370	3640	1	12	12	NUM
ftr-370	3640	2	.	.	PUNCT
ftr-370	3640	3	present	present	ADJ
ftr-370	3640	4	all	all	DET
ftr-370	3640	5	your	your	PRON
ftr-370	3640	6	claims	claim	NOUN
ftr-370	3640	7	at	at	ADP
ftr-370	3640	8	the	the	DET
ftr-370	3640	9	cdp	cdp	PROPN
ftr-370	3640	10	hearing	hearing	NOUN
ftr-370	3640	11	or	or	CCONJ
ftr-370	3640	12	lose	lose	VERB
ftr-370	3640	13	your	your	PRON
ftr-370	3640	14	right	right	NOUN
ftr-370	3640	15	of	of	ADP
ftr-370	3640	16	tax	tax	NOUN
ftr-370	3640	17	court	court	NOUN
ftr-370	3640	18	review	review	NOUN
ftr-370	3640	19	.	.	PUNCT
ftr-370	3641	1	brecht	brecht	PROPN
ftr-370	3641	2	v.	v.	PROPN
ftr-370	3641	3	commissioner	commissioner	PROPN
ftr-370	3641	4	,	,	PUNCT
ftr-370	3641	5	t.c	t.c	PROPN
ftr-370	3641	6	.	.	PROPN
ftr-370	3641	7	memo	memo	NOUN
ftr-370	3641	8	.	.	PUNCT
ftr-370	3642	1	2008213	2008213	NUM
ftr-370	3642	2	(	(	PUNCT
ftr-370	3642	3	9/15/08	9/15/08	NUM
ftr-370	3642	4	)	)	PUNCT
ftr-370	3642	5	.	.	PUNCT
ftr-370	3643	1	when	when	SCONJ
ftr-370	3643	2	reviewing	review	VERB
ftr-370	3643	3	a	a	DET
ftr-370	3643	4	cdp	cdp	NOUN
ftr-370	3643	5	determination	determination	NOUN
ftr-370	3643	6	,	,	PUNCT
ftr-370	3643	7	the	the	DET
ftr-370	3643	8	tax	tax	NOUN
ftr-370	3643	9	court	court	NOUN
ftr-370	3643	10	will	will	AUX
ftr-370	3643	11	not	not	PART
ftr-370	3643	12	consider	consider	VERB
ftr-370	3643	13	an	an	DET
ftr-370	3643	14	issue	issue	NOUN
ftr-370	3643	15	regarding	regard	VERB
ftr-370	3643	16	abatement	abatement	NOUN
ftr-370	3643	17	of	of	ADP
ftr-370	3643	18	interest	interest	NOUN
ftr-370	3643	19	under	under	ADP
ftr-370	3643	20	§	§	PROPN
ftr-370	3643	21	6404(e	6404(e	NOUN
ftr-370	3643	22	)	)	PUNCT
ftr-370	3643	23	if	if	SCONJ
ftr-370	3643	24	it	it	PRON
ftr-370	3643	25	was	be	AUX
ftr-370	3643	26	not	not	PART
ftr-370	3643	27	properly	properly	ADV
ftr-370	3643	28	raised	raise	VERB
ftr-370	3643	29	at	at	ADP
ftr-370	3643	30	the	the	DET
ftr-370	3643	31	cdp	cdp	PROPN
ftr-370	3643	32	hearing	hearing	NOUN
ftr-370	3643	33	and/or	and/or	CCONJ
ftr-370	3643	34	considered	consider	VERB
ftr-370	3643	35	in	in	ADP
ftr-370	3643	36	the	the	DET
ftr-370	3643	37	notice	notice	NOUN
ftr-370	3643	38	of	of	ADP
ftr-370	3643	39	determination	determination	NOUN
ftr-370	3643	40	.	.	PUNCT
ftr-370	3644	1	13	13	NUM
ftr-370	3644	2	.	.	PUNCT
ftr-370	3644	3	hoyle	hoyle	PROPN
ftr-370	3644	4	v.	v.	PROPN
ftr-370	3644	5	commissioner	commissioner	PROPN
ftr-370	3644	6	,	,	PUNCT
ftr-370	3644	7	131	131	NUM
ftr-370	3644	8	t.c	t.c	PROPN
ftr-370	3644	9	.	.	PUNCT
ftr-370	3645	1	no	no	INTJ
ftr-370	3645	2	.	.	NOUN
ftr-370	3645	3	13	13	NUM
ftr-370	3645	4	(	(	PUNCT
ftr-370	3645	5	12/3/08	12/3/08	NUM
ftr-370	3645	6	)	)	PUNCT
ftr-370	3645	7	.	.	PUNCT
ftr-370	3646	1	judge	judge	PROPN
ftr-370	3646	2	wells	wells	PROPN
ftr-370	3646	3	held	hold	VERB
ftr-370	3646	4	that	that	SCONJ
ftr-370	3646	5	whether	whether	SCONJ
ftr-370	3646	6	the	the	DET
ftr-370	3646	7	appeals	appeal	NOUN
ftr-370	3646	8	officer	officer	NOUN
ftr-370	3646	9	verified	verify	VERB
ftr-370	3646	10	as	as	SCONJ
ftr-370	3646	11	required	require	VERB
ftr-370	3646	12	by	by	ADP
ftr-370	3646	13	§	§	PROPN
ftr-370	3646	14	6330(c)(1	6330(c)(1	PROPN
ftr-370	3646	15	)	)	PUNCT
ftr-370	3646	16	that	that	SCONJ
ftr-370	3646	17	all	all	DET
ftr-370	3646	18	procedural	procedural	ADJ
ftr-370	3646	19	requirements	requirement	NOUN
ftr-370	3646	20	,	,	PUNCT
ftr-370	3646	21	including	include	VERB
ftr-370	3646	22	that	that	SCONJ
ftr-370	3646	23	a	a	DET
ftr-370	3646	24	deficiency	deficiency	NOUN
ftr-370	3646	25	notice	notice	NOUN
ftr-370	3646	26	had	have	AUX
ftr-370	3646	27	been	be	AUX
ftr-370	3646	28	properly	properly	ADV
ftr-370	3646	29	mailed	mail	VERB
ftr-370	3646	30	to	to	ADP
ftr-370	3646	31	the	the	DET
ftr-370	3646	32	taxpayer	taxpayer	NOUN
ftr-370	3646	33	,	,	PUNCT
ftr-370	3646	34	will	will	AUX
ftr-370	3646	35	be	be	AUX
ftr-370	3646	36	considered	consider	VERB
ftr-370	3646	37	on	on	ADP
ftr-370	3646	38	tax	tax	NOUN
ftr-370	3646	39	court	court	NOUN
ftr-370	3646	40	review	review	NOUN
ftr-370	3646	41	without	without	ADP
ftr-370	3646	42	regard	regard	NOUN
ftr-370	3646	43	to	to	ADP
ftr-370	3646	44	whether	whether	SCONJ
ftr-370	3646	45	the	the	DET
ftr-370	3646	46	issue	issue	NOUN
ftr-370	3646	47	was	be	AUX
ftr-370	3646	48	raised	raise	VERB
ftr-370	3646	49	by	by	ADP
ftr-370	3646	50	the	the	DET
ftr-370	3646	51	taxpayer	taxpayer	NOUN
ftr-370	3646	52	at	at	ADP
ftr-370	3646	53	the	the	DET
ftr-370	3646	54	appeals	appeal	NOUN
ftr-370	3646	55	cdp	cdp	NOUN
ftr-370	3646	56	hearing	hearing	NOUN
ftr-370	3646	57	.	.	PUNCT
ftr-370	3647	1	[	[	X
ftr-370	3647	2	giamelli	giamelli	NOUN
ftr-370	3647	3	v.	v.	PROPN
ftr-370	3647	4	commissioner	commissioner	PROPN
ftr-370	3647	5	,	,	PUNCT
ftr-370	3647	6	129	129	NUM
ftr-370	3647	7	t.c	t.c	PROPN
ftr-370	3647	8	.	.	PROPN
ftr-370	3647	9	107	107	NUM
ftr-370	3647	10	(	(	PUNCT
ftr-370	3647	11	2007	2007	NUM
ftr-370	3647	12	)	)	PUNCT
ftr-370	3647	13	,	,	PUNCT
ftr-370	3647	14	held	hold	VERB
ftr-370	3647	15	that	that	SCONJ
ftr-370	3647	16	in	in	ADP
ftr-370	3647	17	reviewing	review	VERB
ftr-370	3647	18	an	an	DET
ftr-370	3647	19	appeals	appeal	NOUN
ftr-370	3647	20	officer	officer	NOUN
ftr-370	3647	21	’s	’s	PART
ftr-370	3647	22	cdp	cdp	NOUN
ftr-370	3647	23	determination	determination	NOUN
ftr-370	3647	24	the	the	DET
ftr-370	3647	25	tax	tax	NOUN
ftr-370	3647	26	court	court	NOUN
ftr-370	3647	27	does	do	AUX
ftr-370	3647	28	not	not	PART
ftr-370	3647	29	consider	consider	VERB
ftr-370	3647	30	issues	issue	NOUN
ftr-370	3647	31	that	that	PRON
ftr-370	3647	32	are	be	AUX
ftr-370	3647	33	not	not	PART
ftr-370	3647	34	a	a	DET
ftr-370	3647	35	part	part	NOUN
ftr-370	3647	36	of	of	ADP
ftr-370	3647	37	that	that	DET
ftr-370	3647	38	determination	determination	NOUN
ftr-370	3647	39	.	.	PUNCT
ftr-370	3647	40	]	]	PUNCT
ftr-370	3648	1	because	because	SCONJ
ftr-370	3648	2	the	the	DET
ftr-370	3648	3	court	court	NOUN
ftr-370	3648	4	was	be	AUX
ftr-370	3648	5	unable	unable	ADJ
ftr-370	3648	6	to	to	PART
ftr-370	3648	7	ascertain	ascertain	VERB
ftr-370	3648	8	the	the	DET
ftr-370	3648	9	basis	basis	NOUN
ftr-370	3648	10	for	for	ADP
ftr-370	3648	11	the	the	DET
ftr-370	3648	12	appeals	appeal	NOUN
ftr-370	3648	13	officer	officer	NOUN
ftr-370	3648	14	’s	’s	PART
ftr-370	3648	15	verification	verification	NOUN
ftr-370	3648	16	that	that	SCONJ
ftr-370	3648	17	the	the	DET
ftr-370	3648	18	requirements	requirement	NOUN
ftr-370	3648	19	of	of	ADP
ftr-370	3648	20	§	§	PROPN
ftr-370	3648	21	6330(c)(1	6330(c)(1	NOUN
ftr-370	3648	22	)	)	PUNCT
ftr-370	3648	23	were	be	AUX
ftr-370	3648	24	met	meet	VERB
ftr-370	3648	25	,	,	PUNCT
ftr-370	3648	26	the	the	DET
ftr-370	3648	27	case	case	NOUN
ftr-370	3648	28	was	be	AUX
ftr-370	3648	29	remanded	remand	VERB
ftr-370	3648	30	to	to	ADP
ftr-370	3648	31	appeals	appeal	NOUN
ftr-370	3648	32	to	to	PART
ftr-370	3648	33	clarify	clarify	VERB
ftr-370	3648	34	the	the	DET
ftr-370	3648	35	record	record	NOUN
ftr-370	3648	36	.	.	PUNCT
ftr-370	3649	1	14	14	NUM
ftr-370	3649	2	.	.	X
ftr-370	3649	3	live	live	VERB
ftr-370	3649	4	by	by	ADP
ftr-370	3649	5	your	your	PRON
ftr-370	3649	6	oic	oic	PROPN
ftr-370	3649	7	or	or	CCONJ
ftr-370	3649	8	pay	pay	VERB
ftr-370	3649	9	up	up	ADP
ftr-370	3649	10	.	.	PUNCT
ftr-370	3650	1	trout	trout	PROPN
ftr-370	3650	2	v.	v.	ADP
ftr-370	3650	3	commissioner	commissioner	NOUN
ftr-370	3650	4	,	,	PUNCT
ftr-370	3650	5	131	131	NUM
ftr-370	3650	6	t.c	t.c	PROPN
ftr-370	3650	7	.	.	PUNCT
ftr-370	3651	1	no	no	INTJ
ftr-370	3651	2	.	.	NOUN
ftr-370	3652	1	16	16	NUM
ftr-370	3652	2	(	(	PUNCT
ftr-370	3652	3	12/16/08	12/16/08	PROPN
ftr-370	3652	4	)	)	PUNCT
ftr-370	3652	5	.	.	PUNCT
ftr-370	3653	1	the	the	DET
ftr-370	3653	2	taxpayer	taxpayer	NOUN
ftr-370	3653	3	entered	enter	VERB
ftr-370	3653	4	in	in	ADP
ftr-370	3653	5	a	a	DET
ftr-370	3653	6	compromise	compromise	NOUN
ftr-370	3653	7	of	of	ADP
ftr-370	3653	8	tax	tax	NOUN
ftr-370	3653	9	liability	liability	NOUN
ftr-370	3653	10	pursuant	pursuant	ADJ
ftr-370	3653	11	to	to	ADP
ftr-370	3653	12	§	§	PROPN
ftr-370	3653	13	7122(a	7122(a	NOUN
ftr-370	3653	14	)	)	PUNCT
ftr-370	3653	15	,	,	PUNCT
ftr-370	3653	16	pursuant	pursuant	ADJ
ftr-370	3653	17	to	to	ADP
ftr-370	3653	18	which	which	PRON
ftr-370	3653	19	he	he	PRON
ftr-370	3653	20	agreed	agree	VERB
ftr-370	3653	21	to	to	PART
ftr-370	3653	22	file	file	VERB
ftr-370	3653	23	his	his	PRON
ftr-370	3653	24	tax	tax	NOUN
ftr-370	3653	25	returns	return	NOUN
ftr-370	3653	26	,	,	PUNCT
ftr-370	3653	27	and	and	CCONJ
ftr-370	3653	28	pay	pay	VERB
ftr-370	3653	29	any	any	DET
ftr-370	3653	30	tax	tax	NOUN
ftr-370	3653	31	due	due	ADJ
ftr-370	3653	32	,	,	PUNCT
ftr-370	3653	33	on	on	ADP
ftr-370	3653	34	time	time	NOUN
ftr-370	3653	35	for	for	ADP
ftr-370	3653	36	the	the	DET
ftr-370	3653	37	next	next	ADJ
ftr-370	3653	38	five	five	NUM
ftr-370	3653	39	years	year	NOUN
ftr-370	3653	40	.	.	PUNCT
ftr-370	3654	1	he	he	PRON
ftr-370	3654	2	failed	fail	VERB
ftr-370	3654	3	to	to	PART
ftr-370	3654	4	file	file	VERB
ftr-370	3654	5	returns	return	NOUN
ftr-370	3654	6	for	for	ADP
ftr-370	3654	7	two	two	NUM
ftr-370	3654	8	of	of	ADP
ftr-370	3654	9	the	the	DET
ftr-370	3654	10	required	required	ADJ
ftr-370	3654	11	years	year	NOUN
ftr-370	3654	12	,	,	PUNCT
ftr-370	3654	13	and	and	CCONJ
ftr-370	3654	14	the	the	DET
ftr-370	3654	15	irs	irs	PROPN
ftr-370	3654	16	declared	declare	VERB
ftr-370	3654	17	him	he	PRON
ftr-370	3654	18	in	in	ADP
ftr-370	3654	19	default	default	NOUN
ftr-370	3654	20	and	and	CCONJ
ftr-370	3654	21	sought	seek	VERB
ftr-370	3654	22	to	to	PART
ftr-370	3654	23	levy	levy	VERB
ftr-370	3654	24	2009	2009	NUM
ftr-370	3654	25	]	]	PUNCT
ftr-370	3654	26	recent	recent	ADJ
ftr-370	3654	27	developments	development	NOUN
ftr-370	3654	28	in	in	ADP
ftr-370	3654	29	federal	federal	ADJ
ftr-370	3654	30	income	income	NOUN
ftr-370	3654	31	taxation	taxation	NOUN
ftr-370	3654	32	443	443	NUM
ftr-370	3654	33	on	on	ADP
ftr-370	3654	34	his	his	PRON
ftr-370	3654	35	assets	asset	NOUN
ftr-370	3654	36	.	.	PUNCT
ftr-370	3655	1	on	on	ADP
ftr-370	3655	2	review	review	NOUN
ftr-370	3655	3	of	of	ADP
ftr-370	3655	4	a	a	DET
ftr-370	3655	5	cdp	cdp	NOUN
ftr-370	3655	6	hearing	hearing	NOUN
ftr-370	3655	7	sustaining	sustain	VERB
ftr-370	3655	8	the	the	DET
ftr-370	3655	9	levy	levy	NOUN
ftr-370	3655	10	,	,	PUNCT
ftr-370	3655	11	the	the	DET
ftr-370	3655	12	tax	tax	NOUN
ftr-370	3655	13	court	court	NOUN
ftr-370	3655	14	,	,	PUNCT
ftr-370	3655	15	in	in	ADP
ftr-370	3655	16	a	a	DET
ftr-370	3655	17	reviewed	review	VERB
ftr-370	3655	18	opinion	opinion	NOUN
ftr-370	3655	19	by	by	ADP
ftr-370	3655	20	judge	judge	PROPN
ftr-370	3655	21	holmes	holmes	PROPN
ftr-370	3655	22	,	,	PUNCT
ftr-370	3655	23	held	hold	VERB
ftr-370	3655	24	that	that	SCONJ
ftr-370	3655	25	the	the	DET
ftr-370	3655	26	irs	irs	PROPN
ftr-370	3655	27	did	do	AUX
ftr-370	3655	28	not	not	PART
ftr-370	3655	29	abuse	abuse	VERB
ftr-370	3655	30	its	its	PRON
ftr-370	3655	31	discretion	discretion	NOUN
ftr-370	3655	32	in	in	ADP
ftr-370	3655	33	declaring	declare	VERB
ftr-370	3655	34	the	the	DET
ftr-370	3655	35	oic	oic	PROPN
ftr-370	3655	36	in	in	ADP
ftr-370	3655	37	default	default	NOUN
ftr-370	3655	38	and	and	CCONJ
ftr-370	3655	39	seeking	seek	VERB
ftr-370	3655	40	to	to	PART
ftr-370	3655	41	levy	levy	VERB
ftr-370	3655	42	on	on	ADP
ftr-370	3655	43	taxpayer	taxpayer	NOUN
ftr-370	3655	44	’s	’s	PART
ftr-370	3655	45	assets	asset	NOUN
ftr-370	3655	46	.	.	PUNCT
ftr-370	3656	1	an	an	DET
ftr-370	3656	2	accepted	accept	VERB
ftr-370	3656	3	offer	offer	NOUN
ftr-370	3656	4	in	in	ADP
ftr-370	3656	5	compromise	compromise	NOUN
ftr-370	3656	6	is	be	AUX
ftr-370	3656	7	a	a	DET
ftr-370	3656	8	contract	contract	NOUN
ftr-370	3656	9	and	and	CCONJ
ftr-370	3656	10	if	if	SCONJ
ftr-370	3656	11	the	the	DET
ftr-370	3656	12	taxpayer	taxpayer	NOUN
ftr-370	3656	13	fails	fail	VERB
ftr-370	3656	14	to	to	PART
ftr-370	3656	15	satisfy	satisfy	VERB
ftr-370	3656	16	the	the	DET
ftr-370	3656	17	condition	condition	NOUN
ftr-370	3656	18	that	that	SCONJ
ftr-370	3656	19	the	the	DET
ftr-370	3656	20	taxpayer	taxpayer	NOUN
ftr-370	3656	21	file	file	VERB
ftr-370	3656	22	his	his	PRON
ftr-370	3656	23	tax	tax	NOUN
ftr-370	3656	24	returns	return	NOUN
ftr-370	3656	25	and	and	CCONJ
ftr-370	3656	26	pay	pay	VERB
ftr-370	3656	27	any	any	DET
ftr-370	3656	28	tax	tax	NOUN
ftr-370	3656	29	due	due	ADP
ftr-370	3656	30	on	on	ADP
ftr-370	3656	31	time	time	NOUN
ftr-370	3656	32	for	for	ADP
ftr-370	3656	33	a	a	DET
ftr-370	3656	34	specified	specified	ADJ
ftr-370	3656	35	period	period	NOUN
ftr-370	3656	36	of	of	ADP
ftr-370	3656	37	subsequent	subsequent	ADJ
ftr-370	3656	38	years	year	NOUN
ftr-370	3656	39	,	,	PUNCT
ftr-370	3656	40	the	the	DET
ftr-370	3656	41	irs	irs	PROPN
ftr-370	3656	42	may	may	AUX
ftr-370	3656	43	void	void	VERB
ftr-370	3656	44	the	the	DET
ftr-370	3656	45	compromise	compromise	NOUN
ftr-370	3656	46	and	and	CCONJ
ftr-370	3656	47	collect	collect	VERB
ftr-370	3656	48	the	the	DET
ftr-370	3656	49	original	original	ADJ
ftr-370	3656	50	tax	tax	NOUN
ftr-370	3656	51	liability	liability	NOUN
ftr-370	3656	52	in	in	ADP
ftr-370	3656	53	full	full	ADJ
ftr-370	3656	54	.	.	PUNCT
ftr-370	3657	1	in	in	ADP
ftr-370	3657	2	interpreting	interpret	VERB
ftr-370	3657	3	the	the	DET
ftr-370	3657	4	compromise	compromise	NOUN
ftr-370	3657	5	agreement	agreement	NOUN
ftr-370	3657	6	to	to	PART
ftr-370	3657	7	determine	determine	VERB
ftr-370	3657	8	whether	whether	SCONJ
ftr-370	3657	9	its	its	PRON
ftr-370	3657	10	terms	term	NOUN
ftr-370	3657	11	have	have	AUX
ftr-370	3657	12	been	be	AUX
ftr-370	3657	13	satisfied	satisfied	ADJ
ftr-370	3657	14	or	or	CCONJ
ftr-370	3657	15	breached	breach	VERB
ftr-370	3657	16	,	,	PUNCT
ftr-370	3657	17	the	the	DET
ftr-370	3657	18	federal	federal	ADJ
ftr-370	3657	19	common	common	ADJ
ftr-370	3657	20	law	law	NOUN
ftr-370	3657	21	of	of	ADP
ftr-370	3657	22	contracts	contract	NOUN
ftr-370	3657	23	,	,	PUNCT
ftr-370	3657	24	not	not	PART
ftr-370	3657	25	any	any	DET
ftr-370	3657	26	particular	particular	ADJ
ftr-370	3657	27	state	state	NOUN
ftr-370	3657	28	law	law	NOUN
ftr-370	3657	29	,	,	PUNCT
ftr-370	3657	30	applies	apply	VERB
ftr-370	3657	31	.	.	PUNCT
ftr-370	3658	1	judge	judge	PROPN
ftr-370	3658	2	holmes	holmes	PROPN
ftr-370	3658	3	held	hold	VERB
ftr-370	3658	4	that	that	SCONJ
ftr-370	3658	5	the	the	DET
ftr-370	3658	6	breach	breach	NOUN
ftr-370	3658	7	was	be	AUX
ftr-370	3658	8	not	not	PART
ftr-370	3658	9	immaterial	immaterial	ADJ
ftr-370	3658	10	.	.	PUNCT
ftr-370	3659	1	15	15	X
ftr-370	3659	2	.	.	PUNCT
ftr-370	3660	1	the	the	DET
ftr-370	3660	2	government	government	NOUN
ftr-370	3660	3	’s	’s	PART
ftr-370	3660	4	rights	right	NOUN
ftr-370	3660	5	as	as	ADP
ftr-370	3660	6	a	a	DET
ftr-370	3660	7	lien	lien	NOUN
ftr-370	3660	8	-	-	PUNCT
ftr-370	3660	9	holder	holder	NOUN
ftr-370	3660	10	under	under	ADP
ftr-370	3660	11	the	the	DET
ftr-370	3660	12	code	code	NOUN
ftr-370	3660	13	trump	trump	VERB
ftr-370	3660	14	conflicting	conflict	VERB
ftr-370	3660	15	state	state	NOUN
ftr-370	3660	16	law	law	NOUN
ftr-370	3660	17	.	.	PUNCT
ftr-370	3661	1	russell	russell	PROPN
ftr-370	3661	2	v.	v.	PROPN
ftr-370	3661	3	united	united	PROPN
ftr-370	3661	4	states	states	PROPN
ftr-370	3661	5	,	,	PUNCT
ftr-370	3661	6	102	102	NUM
ftr-370	3661	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3661	8	2008	2008	NUM
ftr-370	3661	9	-	-	SYM
ftr-370	3661	10	7337	7337	NUM
ftr-370	3661	11	(	(	PUNCT
ftr-370	3661	12	10th	10th	ADJ
ftr-370	3661	13	cir	cir	NOUN
ftr-370	3661	14	.	.	PUNCT
ftr-370	3662	1	12/19/08	12/19/08	NUM
ftr-370	3662	2	)	)	PUNCT
ftr-370	3662	3	section	section	NOUN
ftr-370	3662	4	7425(b	7425(b	NOUN
ftr-370	3662	5	)	)	PUNCT
ftr-370	3662	6	provides	provide	VERB
ftr-370	3662	7	for	for	ADP
ftr-370	3662	8	the	the	DET
ftr-370	3662	9	discharge	discharge	NOUN
ftr-370	3662	10	of	of	ADP
ftr-370	3662	11	a	a	DET
ftr-370	3662	12	junior	junior	ADJ
ftr-370	3662	13	federal	federal	ADJ
ftr-370	3662	14	tax	tax	NOUN
ftr-370	3662	15	lien	lien	NOUN
ftr-370	3662	16	by	by	ADP
ftr-370	3662	17	a	a	DET
ftr-370	3662	18	nonjudicial	nonjudicial	ADJ
ftr-370	3662	19	sale	sale	NOUN
ftr-370	3662	20	by	by	ADP
ftr-370	3662	21	a	a	DET
ftr-370	3662	22	senior	senior	ADJ
ftr-370	3662	23	lien	lien	NOUN
ftr-370	3662	24	holder	holder	NOUN
ftr-370	3662	25	,	,	PUNCT
ftr-370	3662	26	if	if	SCONJ
ftr-370	3662	27	proper	proper	ADJ
ftr-370	3662	28	notice	notice	NOUN
ftr-370	3662	29	is	be	AUX
ftr-370	3662	30	provided	provide	VERB
ftr-370	3662	31	to	to	ADP
ftr-370	3662	32	the	the	DET
ftr-370	3662	33	government	government	NOUN
ftr-370	3662	34	.	.	PUNCT
ftr-370	3663	1	the	the	DET
ftr-370	3663	2	tenth	tenth	ADJ
ftr-370	3663	3	circuit	circuit	NOUN
ftr-370	3663	4	reversed	reverse	VERB
ftr-370	3663	5	a	a	DET
ftr-370	3663	6	district	district	NOUN
ftr-370	3663	7	court	court	NOUN
ftr-370	3663	8	opinion	opinion	NOUN
ftr-370	3663	9	that	that	PRON
ftr-370	3663	10	vacated	vacate	VERB
ftr-370	3663	11	the	the	DET
ftr-370	3663	12	tax	tax	NOUN
ftr-370	3663	13	lien	lien	NOUN
ftr-370	3663	14	because	because	SCONJ
ftr-370	3663	15	the	the	DET
ftr-370	3663	16	government	government	NOUN
ftr-370	3663	17	did	do	AUX
ftr-370	3663	18	not	not	PART
ftr-370	3663	19	redeem	redeem	VERB
ftr-370	3663	20	or	or	CCONJ
ftr-370	3663	21	purchase	purchase	VERB
ftr-370	3663	22	the	the	DET
ftr-370	3663	23	property	property	NOUN
ftr-370	3663	24	for	for	ADP
ftr-370	3663	25	the	the	DET
ftr-370	3663	26	senior	senior	ADJ
ftr-370	3663	27	lien	lien	NOUN
ftr-370	3663	28	within	within	ADP
ftr-370	3663	29	the	the	DET
ftr-370	3663	30	period	period	NOUN
ftr-370	3663	31	after	after	ADP
ftr-370	3663	32	the	the	DET
ftr-370	3663	33	sale	sale	NOUN
ftr-370	3663	34	of	of	ADP
ftr-370	3663	35	the	the	DET
ftr-370	3663	36	property	property	NOUN
ftr-370	3663	37	as	as	SCONJ
ftr-370	3663	38	provided	provide	VERB
ftr-370	3663	39	by	by	ADP
ftr-370	3663	40	state	state	NOUN
ftr-370	3663	41	[	[	X
ftr-370	3663	42	colorado	colorado	X
ftr-370	3663	43	]	]	X
ftr-370	3663	44	law	law	NOUN
ftr-370	3663	45	,	,	PUNCT
ftr-370	3663	46	even	even	ADV
ftr-370	3663	47	though	though	SCONJ
ftr-370	3663	48	the	the	DET
ftr-370	3663	49	government	government	NOUN
ftr-370	3663	50	did	do	AUX
ftr-370	3663	51	not	not	PART
ftr-370	3663	52	receive	receive	VERB
ftr-370	3663	53	notice	notice	NOUN
ftr-370	3663	54	of	of	ADP
ftr-370	3663	55	the	the	DET
ftr-370	3663	56	sale	sale	NOUN
ftr-370	3663	57	.	.	PUNCT
ftr-370	3664	1	the	the	DET
ftr-370	3664	2	tenth	tenth	ADJ
ftr-370	3664	3	circuit	circuit	NOUN
ftr-370	3664	4	held	hold	VERB
ftr-370	3664	5	that	that	SCONJ
ftr-370	3664	6	§	§	PROPN
ftr-370	3664	7	7425(b	7425(b	NOUN
ftr-370	3664	8	)	)	PUNCT
ftr-370	3664	9	preempts	preempt	VERB
ftr-370	3664	10	state	state	NOUN
ftr-370	3664	11	law	law	NOUN
ftr-370	3664	12	and	and	CCONJ
ftr-370	3664	13	leaves	leave	VERB
ftr-370	3664	14	federal	federal	ADJ
ftr-370	3664	15	tax	tax	NOUN
ftr-370	3664	16	liens	lien	NOUN
ftr-370	3664	17	undisturbed	undisturbed	ADJ
ftr-370	3664	18	where	where	SCONJ
ftr-370	3664	19	the	the	DET
ftr-370	3664	20	government	government	NOUN
ftr-370	3664	21	did	do	AUX
ftr-370	3664	22	not	not	PART
ftr-370	3664	23	receive	receive	VERB
ftr-370	3664	24	notice	notice	NOUN
ftr-370	3664	25	of	of	ADP
ftr-370	3664	26	a	a	DET
ftr-370	3664	27	nonjudicial	nonjudicial	ADJ
ftr-370	3664	28	sale	sale	NOUN
ftr-370	3664	29	.	.	PUNCT
ftr-370	3665	1	g.	g.	PROPN
ftr-370	3665	2	innocent	innocent	ADJ
ftr-370	3665	3	spouse	spouse	NOUN
ftr-370	3665	4	1	1	NUM
ftr-370	3665	5	.	.	PUNCT
ftr-370	3666	1	no	no	DET
ftr-370	3666	2	“	"	PUNCT
ftr-370	3666	3	plain	plain	ADJ
ftr-370	3666	4	language	language	NOUN
ftr-370	3666	5	”	"	PUNCT
ftr-370	3666	6	limitation	limitation	NOUN
ftr-370	3666	7	of	of	ADP
ftr-370	3666	8	the	the	DET
ftr-370	3666	9	tax	tax	NOUN
ftr-370	3666	10	court	court	NOUN
ftr-370	3666	11	’s	’s	PART
ftr-370	3666	12	jurisdiction	jurisdiction	NOUN
ftr-370	3666	13	in	in	ADP
ftr-370	3666	14	this	this	DET
ftr-370	3666	15	case	case	NOUN
ftr-370	3666	16	.	.	PUNCT
ftr-370	3667	1	ewing	ewing	PROPN
ftr-370	3667	2	v.	v.	PROPN
ftr-370	3667	3	commissioner	commissioner	PROPN
ftr-370	3667	4	,	,	PUNCT
ftr-370	3667	5	118	118	NUM
ftr-370	3667	6	t.c	t.c	PROPN
ftr-370	3667	7	.	.	PROPN
ftr-370	3667	8	494	494	NUM
ftr-370	3667	9	(	(	PUNCT
ftr-370	3667	10	5/31/02	5/31/02	NUM
ftr-370	3667	11	)	)	PUNCT
ftr-370	3667	12	.	.	PUNCT
ftr-370	3668	1	the	the	DET
ftr-370	3668	2	taxpayer	taxpayer	NOUN
ftr-370	3668	3	and	and	CCONJ
ftr-370	3668	4	her	her	PRON
ftr-370	3668	5	husband	husband	NOUN
ftr-370	3668	6	filed	file	VERB
ftr-370	3668	7	a	a	DET
ftr-370	3668	8	joint	joint	ADJ
ftr-370	3668	9	return	return	NOUN
ftr-370	3668	10	but	but	CCONJ
ftr-370	3668	11	did	do	AUX
ftr-370	3668	12	not	not	PART
ftr-370	3668	13	pay	pay	VERB
ftr-370	3668	14	all	all	PRON
ftr-370	3668	15	of	of	ADP
ftr-370	3668	16	the	the	DET
ftr-370	3668	17	tax	tax	NOUN
ftr-370	3668	18	shown	show	VERB
ftr-370	3668	19	on	on	ADP
ftr-370	3668	20	the	the	DET
ftr-370	3668	21	return	return	NOUN
ftr-370	3668	22	.	.	PUNCT
ftr-370	3669	1	subsequently	subsequently	ADV
ftr-370	3669	2	,	,	PUNCT
ftr-370	3669	3	before	before	SCONJ
ftr-370	3669	4	the	the	DET
ftr-370	3669	5	irs	irs	PROPN
ftr-370	3669	6	asserted	assert	VERB
ftr-370	3669	7	any	any	DET
ftr-370	3669	8	deficiency	deficiency	NOUN
ftr-370	3669	9	,	,	PUNCT
ftr-370	3669	10	the	the	DET
ftr-370	3669	11	taxpayer	taxpayer	NOUN
ftr-370	3669	12	requested	request	VERB
ftr-370	3669	13	equitable	equitable	ADJ
ftr-370	3669	14	relief	relief	NOUN
ftr-370	3669	15	from	from	ADP
ftr-370	3669	16	joint	joint	ADJ
ftr-370	3669	17	and	and	CCONJ
ftr-370	3669	18	several	several	ADJ
ftr-370	3669	19	liability	liability	NOUN
ftr-370	3669	20	under	under	ADP
ftr-370	3669	21	§	§	PROPN
ftr-370	3669	22	6015(f	6015(f	NUM
ftr-370	3669	23	)	)	PUNCT
ftr-370	3669	24	.	.	PUNCT
ftr-370	3670	1	the	the	DET
ftr-370	3670	2	irs	irs	PROPN
ftr-370	3670	3	denied	deny	VERB
ftr-370	3670	4	relief	relief	NOUN
ftr-370	3670	5	and	and	CCONJ
ftr-370	3670	6	mailed	mail	VERB
ftr-370	3670	7	a	a	DET
ftr-370	3670	8	notice	notice	NOUN
ftr-370	3670	9	of	of	ADP
ftr-370	3670	10	determination	determination	NOUN
ftr-370	3670	11	that	that	PRON
ftr-370	3670	12	was	be	AUX
ftr-370	3670	13	not	not	PART
ftr-370	3670	14	mailed	mail	VERB
ftr-370	3670	15	to	to	ADP
ftr-370	3670	16	the	the	DET
ftr-370	3670	17	taxpayer	taxpayer	NOUN
ftr-370	3670	18	’s	’s	PART
ftr-370	3670	19	last	last	ADJ
ftr-370	3670	20	known	know	VERB
ftr-370	3670	21	address	address	NOUN
ftr-370	3670	22	,	,	PUNCT
ftr-370	3670	23	but	but	CCONJ
ftr-370	3670	24	was	be	AUX
ftr-370	3670	25	actually	actually	ADV
ftr-370	3670	26	received	receive	VERB
ftr-370	3670	27	by	by	ADP
ftr-370	3670	28	the	the	DET
ftr-370	3670	29	88th	88th	ADJ
ftr-370	3670	30	day	day	NOUN
ftr-370	3670	31	after	after	SCONJ
ftr-370	3670	32	it	it	PRON
ftr-370	3670	33	was	be	AUX
ftr-370	3670	34	mailed	mail	VERB
ftr-370	3670	35	.	.	PUNCT
ftr-370	3671	1	the	the	DET
ftr-370	3671	2	taxpayer	taxpayer	NOUN
ftr-370	3671	3	’s	’s	PART
ftr-370	3671	4	petition	petition	NOUN
ftr-370	3671	5	for	for	ADP
ftr-370	3671	6	review	review	NOUN
ftr-370	3671	7	was	be	AUX
ftr-370	3671	8	postmarked	postmark	VERB
ftr-370	3671	9	92	92	NUM
ftr-370	3671	10	days	day	NOUN
ftr-370	3671	11	after	after	ADP
ftr-370	3671	12	the	the	DET
ftr-370	3671	13	mailing	mailing	NOUN
ftr-370	3671	14	of	of	ADP
ftr-370	3671	15	the	the	DET
ftr-370	3671	16	notice	notice	NOUN
ftr-370	3671	17	,	,	PUNCT
ftr-370	3671	18	and	and	CCONJ
ftr-370	3671	19	was	be	AUX
ftr-370	3671	20	received	receive	VERB
ftr-370	3671	21	and	and	CCONJ
ftr-370	3671	22	filed	file	VERB
ftr-370	3671	23	seven	seven	NUM
ftr-370	3671	24	days	day	NOUN
ftr-370	3671	25	later	later	ADV
ftr-370	3671	26	.	.	PUNCT
ftr-370	3672	1	the	the	DET
ftr-370	3672	2	commissioner	commissioner	NOUN
ftr-370	3672	3	moved	move	VERB
ftr-370	3672	4	to	to	PART
ftr-370	3672	5	dismiss	dismiss	VERB
ftr-370	3672	6	on	on	ADP
ftr-370	3672	7	the	the	DET
ftr-370	3672	8	ground	ground	NOUN
ftr-370	3672	9	that	that	SCONJ
ftr-370	3672	10	the	the	DET
ftr-370	3672	11	petition	petition	NOUN
ftr-370	3672	12	was	be	AUX
ftr-370	3672	13	not	not	PART
ftr-370	3672	14	timely	timely	ADV
ftr-370	3672	15	filed	file	VERB
ftr-370	3672	16	.	.	PUNCT
ftr-370	3673	1	the	the	DET
ftr-370	3673	2	tax	tax	NOUN
ftr-370	3673	3	court	court	PROPN
ftr-370	3673	4	sua	sua	PROPN
ftr-370	3673	5	sponte	sponte	PROPN
ftr-370	3673	6	raised	raise	VERB
ftr-370	3673	7	the	the	DET
ftr-370	3673	8	issue	issue	NOUN
ftr-370	3673	9	of	of	ADP
ftr-370	3673	10	whether	whether	SCONJ
ftr-370	3673	11	it	it	PRON
ftr-370	3673	12	had	have	AUX
ftr-370	3673	13	jurisdiction	jurisdiction	NOUN
ftr-370	3673	14	under	under	ADP
ftr-370	3673	15	§	§	PROPN
ftr-370	3673	16	6015(e	6015(e	NOUN
ftr-370	3673	17	)	)	PUNCT
ftr-370	3673	18	to	to	PART
ftr-370	3673	19	review	review	VERB
ftr-370	3673	20	the	the	DET
ftr-370	3673	21	irs	irs	PROPN
ftr-370	3673	22	’s	’s	PART
ftr-370	3673	23	denial	denial	NOUN
ftr-370	3673	24	of	of	ADP
ftr-370	3673	25	§	§	PROPN
ftr-370	3673	26	6015(f	6015(f	NUM
ftr-370	3673	27	)	)	PUNCT
ftr-370	3673	28	relief	relief	NOUN
ftr-370	3673	29	where	where	SCONJ
ftr-370	3673	30	no	no	DET
ftr-370	3673	31	deficiency	deficiency	NOUN
ftr-370	3673	32	had	have	AUX
ftr-370	3673	33	been	be	AUX
ftr-370	3673	34	asserted	assert	VERB
ftr-370	3673	35	.	.	PUNCT
ftr-370	3674	1	[	[	X
ftr-370	3674	2	section	section	NOUN
ftr-370	3674	3	6015(e	6015(e	NOUN
ftr-370	3674	4	)	)	PUNCT
ftr-370	3674	5	,	,	PUNCT
ftr-370	3674	6	granting	grant	VERB
ftr-370	3674	7	the	the	DET
ftr-370	3674	8	tax	tax	NOUN
ftr-370	3674	9	court	court	NOUN
ftr-370	3674	10	jurisdiction	jurisdiction	NOUN
ftr-370	3674	11	to	to	PART
ftr-370	3674	12	review	review	VERB
ftr-370	3674	13	denials	denial	NOUN
ftr-370	3674	14	of	of	ADP
ftr-370	3674	15	§	§	PROPN
ftr-370	3674	16	6015	6015	NUM
ftr-370	3674	17	relief	relief	NOUN
ftr-370	3674	18	,	,	PUNCT
ftr-370	3674	19	as	as	SCONJ
ftr-370	3674	20	amended	amend	VERB
ftr-370	3674	21	by	by	ADP
ftr-370	3674	22	the	the	DET
ftr-370	3674	23	consolidated	consolidated	ADJ
ftr-370	3674	24	appropriations	appropriation	NOUN
ftr-370	3674	25	act	act	NOUN
ftr-370	3674	26	of	of	ADP
ftr-370	3674	27	2001	2001	NUM
ftr-370	3674	28	,	,	PUNCT
ftr-370	3674	29	begins	begin	VERB
ftr-370	3674	30	,	,	PUNCT
ftr-370	3674	31	“	"	PUNCT
ftr-370	3674	32	in	in	ADP
ftr-370	3674	33	the	the	DET
ftr-370	3674	34	case	case	NOUN
ftr-370	3674	35	of	of	ADP
ftr-370	3674	36	an	an	DET
ftr-370	3674	37	individual	individual	NOUN
ftr-370	3674	38	against	against	ADP
ftr-370	3674	39	whom	whom	PRON
ftr-370	3674	40	a	a	DET
ftr-370	3674	41	deficiency	deficiency	NOUN
ftr-370	3674	42	has	have	AUX
ftr-370	3674	43	been	be	AUX
ftr-370	3674	44	asserted	assert	VERB
ftr-370	3674	45	and	and	CCONJ
ftr-370	3674	46	who	who	PRON
ftr-370	3674	47	elects	elect	VERB
ftr-370	3674	48	to	to	PART
ftr-370	3674	49	have	have	VERB
ftr-370	3674	50	subsection	subsection	NOUN
ftr-370	3674	51	(	(	PUNCT
ftr-370	3674	52	b	b	NOUN
ftr-370	3674	53	)	)	PUNCT
ftr-370	3674	54	or	or	CCONJ
ftr-370	3674	55	(	(	PUNCT
ftr-370	3674	56	c	c	NOUN
ftr-370	3674	57	)	)	PUNCT
ftr-370	3674	58	apply	apply	VERB
ftr-370	3674	59	...	...	PUNCT
ftr-370	3674	60	”	"	PUNCT
ftr-370	3674	61	]	]	PUNCT
ftr-370	3674	62	in	in	ADP
ftr-370	3674	63	a	a	DET
ftr-370	3674	64	reviewed	review	VERB
ftr-370	3674	65	opinion	opinion	NOUN
ftr-370	3674	66	by	by	ADP
ftr-370	3674	67	judge	judge	PROPN
ftr-370	3674	68	ruwe	ruwe	PROPN
ftr-370	3674	69	,	,	PUNCT
ftr-370	3674	70	the	the	DET
ftr-370	3674	71	majority	majority	NOUN
ftr-370	3674	72	(	(	PUNCT
ftr-370	3674	73	9	9	NUM
ftr-370	3674	74	-	-	SYM
ftr-370	3674	75	4	4	NUM
ftr-370	3674	76	)	)	PUNCT
ftr-370	3674	77	held	hold	VERB
ftr-370	3674	78	that	that	SCONJ
ftr-370	3674	79	the	the	DET
ftr-370	3674	80	tax	tax	NOUN
ftr-370	3674	81	court	court	NOUN
ftr-370	3674	82	has	have	VERB
ftr-370	3674	83	jurisdiction	jurisdiction	NOUN
ftr-370	3674	84	to	to	PART
ftr-370	3674	85	review	review	VERB
ftr-370	3674	86	a	a	DET
ftr-370	3674	87	denial	denial	NOUN
ftr-370	3674	88	of	of	ADP
ftr-370	3674	89	§	§	PROPN
ftr-370	3674	90	6015(f	6015(f	NUM
ftr-370	3674	91	)	)	PUNCT
ftr-370	3674	92	relief	relief	NOUN
ftr-370	3674	93	in	in	ADP
ftr-370	3674	94	a	a	DET
ftr-370	3674	95	stand	stand	NOUN
ftr-370	3674	96	alone	alone	ADJ
ftr-370	3674	97	444	444	NUM
ftr-370	3674	98	florida	florida	PROPN
ftr-370	3674	99	tax	tax	NOUN
ftr-370	3674	100	review	review	NOUN
ftr-370	3674	101	[	[	X
ftr-370	3674	102	vol	vol	NOUN
ftr-370	3674	103	.	.	PUNCT
ftr-370	3675	1	9	9	NUM
ftr-370	3675	2	:	:	PUNCT
ftr-370	3675	3	si	si	X
ftr-370	3675	4	petition	petition	NOUN
ftr-370	3675	5	where	where	SCONJ
ftr-370	3675	6	the	the	DET
ftr-370	3675	7	taxpayer	taxpayer	NOUN
ftr-370	3675	8	is	be	AUX
ftr-370	3675	9	seeking	seek	VERB
ftr-370	3675	10	relief	relief	NOUN
ftr-370	3675	11	from	from	ADP
ftr-370	3675	12	liability	liability	NOUN
ftr-370	3675	13	of	of	ADP
ftr-370	3675	14	tax	tax	NOUN
ftr-370	3675	15	shown	show	VERB
ftr-370	3675	16	on	on	ADP
ftr-370	3675	17	the	the	DET
ftr-370	3675	18	return	return	NOUN
ftr-370	3675	19	,	,	PUNCT
ftr-370	3675	20	without	without	ADP
ftr-370	3675	21	a	a	DET
ftr-370	3675	22	deficiency	deficiency	NOUN
ftr-370	3675	23	having	having	AUX
ftr-370	3675	24	been	be	AUX
ftr-370	3675	25	asserted	assert	VERB
ftr-370	3675	26	.	.	PUNCT
ftr-370	3676	1	the	the	DET
ftr-370	3676	2	court	court	NOUN
ftr-370	3676	3	further	far	ADV
ftr-370	3676	4	held	hold	VERB
ftr-370	3676	5	that	that	SCONJ
ftr-370	3676	6	the	the	DET
ftr-370	3676	7	petition	petition	NOUN
ftr-370	3676	8	was	be	AUX
ftr-370	3676	9	timely	timely	ADJ
ftr-370	3676	10	because	because	SCONJ
ftr-370	3676	11	it	it	PRON
ftr-370	3676	12	was	be	AUX
ftr-370	3676	13	filed	file	VERB
ftr-370	3676	14	more	more	ADJ
ftr-370	3676	15	than	than	ADP
ftr-370	3676	16	6	6	NUM
ftr-370	3676	17	months	month	NOUN
ftr-370	3676	18	after	after	ADP
ftr-370	3676	19	the	the	DET
ftr-370	3676	20	date	date	NOUN
ftr-370	3676	21	the	the	DET
ftr-370	3676	22	taxpayer	taxpayer	NOUN
ftr-370	3676	23	submitted	submit	VERB
ftr-370	3676	24	her	her	PRON
ftr-370	3676	25	request	request	NOUN
ftr-370	3676	26	for	for	ADP
ftr-370	3676	27	relief	relief	NOUN
ftr-370	3676	28	[	[	X
ftr-370	3676	29	see	see	NOUN
ftr-370	3676	30	.	.	PUNCT
ftr-370	3677	1	§	§	PROPN
ftr-370	3677	2	6015(e)(1)(a	6015(e)(1)(a	PROPN
ftr-370	3677	3	)	)	PUNCT
ftr-370	3677	4	]	]	PUNCT
ftr-370	3677	5	,	,	PUNCT
ftr-370	3677	6	the	the	DET
ftr-370	3677	7	irs	irs	PROPN
ftr-370	3677	8	failed	fail	VERB
ftr-370	3677	9	to	to	PART
ftr-370	3677	10	mail	mail	VERB
ftr-370	3677	11	the	the	DET
ftr-370	3677	12	notice	notice	NOUN
ftr-370	3677	13	of	of	ADP
ftr-370	3677	14	determination	determination	NOUN
ftr-370	3677	15	to	to	ADP
ftr-370	3677	16	taxpayer	taxpayer	PROPN
ftr-370	3677	17	’s	’s	PART
ftr-370	3677	18	last	last	ADJ
ftr-370	3677	19	known	know	VERB
ftr-370	3677	20	address	address	NOUN
ftr-370	3677	21	,	,	PUNCT
ftr-370	3677	22	and	and	CCONJ
ftr-370	3677	23	the	the	DET
ftr-370	3677	24	misaddressed	misaddress	VERB
ftr-370	3677	25	notice	notice	NOUN
ftr-370	3677	26	prejudiced	prejudice	VERB
ftr-370	3677	27	the	the	DET
ftr-370	3677	28	taxpayer	taxpayer	NOUN
ftr-370	3677	29	’s	’s	PART
ftr-370	3677	30	ability	ability	NOUN
ftr-370	3677	31	to	to	PART
ftr-370	3677	32	file	file	VERB
ftr-370	3677	33	her	her	PRON
ftr-370	3677	34	petition	petition	NOUN
ftr-370	3677	35	within	within	ADP
ftr-370	3677	36	90	90	NUM
ftr-370	3677	37	days	day	NOUN
ftr-370	3677	38	after	after	ADP
ftr-370	3677	39	the	the	DET
ftr-370	3677	40	mailing	mailing	NOUN
ftr-370	3677	41	of	of	ADP
ftr-370	3677	42	the	the	DET
ftr-370	3677	43	notice	notice	NOUN
ftr-370	3677	44	.	.	PUNCT
ftr-370	3678	1	the	the	DET
ftr-370	3678	2	court	court	NOUN
ftr-370	3678	3	concluded	conclude	VERB
ftr-370	3678	4	that	that	SCONJ
ftr-370	3678	5	:	:	PUNCT
ftr-370	3678	6	[	[	X
ftr-370	3678	7	t]he	t]he	X
ftr-370	3678	8	language	language	NOUN
ftr-370	3678	9	“	"	PUNCT
ftr-370	3678	10	against	against	ADP
ftr-370	3678	11	whom	whom	PRON
ftr-370	3678	12	a	a	DET
ftr-370	3678	13	deficiency	deficiency	NOUN
ftr-370	3678	14	has	have	AUX
ftr-370	3678	15	been	be	AUX
ftr-370	3678	16	asserted	assert	VERB
ftr-370	3678	17	”	"	PUNCT
ftr-370	3678	18	was	be	AUX
ftr-370	3678	19	inserted	insert	VERB
ftr-370	3678	20	into	into	ADP
ftr-370	3678	21	section	section	NOUN
ftr-370	3678	22	6015(e	6015(e	NOUN
ftr-370	3678	23	)	)	PUNCT
ftr-370	3678	24	to	to	ADP
ftr-370	3678	25	*	*	PROPN
ftr-370	3678	26	*	*	PUNCT
ftr-370	3678	27	*	*	PUNCT
ftr-370	3678	28	to	to	PART
ftr-370	3678	29	prevent	prevent	VERB
ftr-370	3678	30	taxpayers	taxpayer	NOUN
ftr-370	3678	31	from	from	ADP
ftr-370	3678	32	submitting	submit	VERB
ftr-370	3678	33	premature	premature	ADJ
ftr-370	3678	34	requests	request	NOUN
ftr-370	3678	35	to	to	ADP
ftr-370	3678	36	the	the	DET
ftr-370	3678	37	commissioner	commissioner	NOUN
ftr-370	3678	38	for	for	ADP
ftr-370	3678	39	relief	relief	NOUN
ftr-370	3678	40	from	from	ADP
ftr-370	3678	41	potential	potential	ADJ
ftr-370	3678	42	deficiencies	deficiency	NOUN
ftr-370	3678	43	before	before	SCONJ
ftr-370	3678	44	the	the	DET
ftr-370	3678	45	commissioner	commissioner	NOUN
ftr-370	3678	46	had	have	AUX
ftr-370	3678	47	asserted	assert	VERB
ftr-370	3678	48	that	that	SCONJ
ftr-370	3678	49	additional	additional	ADJ
ftr-370	3678	50	taxes	taxis	NOUN
ftr-370	3678	51	were	be	AUX
ftr-370	3678	52	owed	owe	VERB
ftr-370	3678	53	.	.	PUNCT
ftr-370	3679	1	*	*	PUNCT
ftr-370	3679	2	*	*	PUNCT
ftr-370	3679	3	*	*	PUNCT
ftr-370	3679	4	congress	congress	PROPN
ftr-370	3679	5	was	be	AUX
ftr-370	3679	6	concerned	concern	VERB
ftr-370	3679	7	with	with	ADP
ftr-370	3679	8	the	the	DET
ftr-370	3679	9	proper	proper	ADJ
ftr-370	3679	10	timing	timing	NOUN
ftr-370	3679	11	of	of	ADP
ftr-370	3679	12	a	a	DET
ftr-370	3679	13	request	request	NOUN
ftr-370	3679	14	for	for	ADP
ftr-370	3679	15	relief	relief	NOUN
ftr-370	3679	16	for	for	ADP
ftr-370	3679	17	underreported	underreported	ADJ
ftr-370	3679	18	tax	tax	NOUN
ftr-370	3679	19	and	and	CCONJ
ftr-370	3679	20	intended	intend	VERB
ftr-370	3679	21	that	that	SCONJ
ftr-370	3679	22	taxpayers	taxpayer	NOUN
ftr-370	3679	23	not	not	PART
ftr-370	3679	24	be	be	AUX
ftr-370	3679	25	allowed	allow	VERB
ftr-370	3679	26	to	to	PART
ftr-370	3679	27	submit	submit	VERB
ftr-370	3679	28	a	a	DET
ftr-370	3679	29	request	request	NOUN
ftr-370	3679	30	to	to	ADP
ftr-370	3679	31	the	the	DET
ftr-370	3679	32	commissioner	commissioner	NOUN
ftr-370	3679	33	regarding	regard	VERB
ftr-370	3679	34	underreported	underreported	ADJ
ftr-370	3679	35	tax	tax	NOUN
ftr-370	3679	36	until	until	SCONJ
ftr-370	3679	37	after	after	SCONJ
ftr-370	3679	38	the	the	DET
ftr-370	3679	39	issue	issue	NOUN
ftr-370	3679	40	was	be	AUX
ftr-370	3679	41	raised	raise	VERB
ftr-370	3679	42	by	by	ADP
ftr-370	3679	43	the	the	DET
ftr-370	3679	44	irs	irs	PROPN
ftr-370	3679	45	.	.	PUNCT
ftr-370	3680	1	there	there	PRON
ftr-370	3680	2	is	be	VERB
ftr-370	3680	3	nothing	nothing	PRON
ftr-370	3680	4	in	in	ADP
ftr-370	3680	5	the	the	DET
ftr-370	3680	6	legislative	legislative	ADJ
ftr-370	3680	7	history	history	NOUN
ftr-370	3680	8	indicating	indicate	VERB
ftr-370	3680	9	that	that	SCONJ
ftr-370	3680	10	the	the	DET
ftr-370	3680	11	amendment	amendment	NOUN
ftr-370	3680	12	of	of	ADP
ftr-370	3680	13	section	section	NOUN
ftr-370	3680	14	6015(e	6015(e	PUNCT
ftr-370	3680	15	)	)	PUNCT
ftr-370	3681	1	*	*	PUNCT
ftr-370	3681	2	*	*	PUNCT
ftr-370	3681	3	*	*	PUNCT
ftr-370	3681	4	,	,	PUNCT
ftr-370	3681	5	was	be	AUX
ftr-370	3681	6	intended	intend	VERB
ftr-370	3681	7	to	to	PART
ftr-370	3681	8	eliminate	eliminate	VERB
ftr-370	3681	9	our	our	PRON
ftr-370	3681	10	jurisdiction	jurisdiction	NOUN
ftr-370	3681	11	regarding	regard	VERB
ftr-370	3681	12	claims	claim	NOUN
ftr-370	3681	13	for	for	ADP
ftr-370	3681	14	equitable	equitable	ADJ
ftr-370	3681	15	relief	relief	NOUN
ftr-370	3681	16	under	under	ADP
ftr-370	3681	17	section	section	NOUN
ftr-370	3681	18	6015(f	6015(f	NUM
ftr-370	3681	19	)	)	PUNCT
ftr-370	3681	20	over	over	ADP
ftr-370	3681	21	which	which	PRON
ftr-370	3681	22	we	we	PRON
ftr-370	3681	23	previously	previously	ADV
ftr-370	3681	24	had	have	VERB
ftr-370	3681	25	jurisdiction	jurisdiction	NOUN
ftr-370	3681	26	.	.	PUNCT
ftr-370	3682	1	the	the	DET
ftr-370	3682	2	stated	state	VERB
ftr-370	3682	3	purpose	purpose	NOUN
ftr-370	3682	4	for	for	ADP
ftr-370	3682	5	inserting	insert	VERB
ftr-370	3682	6	the	the	DET
ftr-370	3682	7	language	language	NOUN
ftr-370	3682	8	“	"	PUNCT
ftr-370	3682	9	against	against	ADP
ftr-370	3682	10	whom	whom	PRON
ftr-370	3682	11	a	a	DET
ftr-370	3682	12	deficiency	deficiency	NOUN
ftr-370	3682	13	has	have	AUX
ftr-370	3682	14	been	be	AUX
ftr-370	3682	15	asserted	assert	VERB
ftr-370	3682	16	”	"	PUNCT
ftr-370	3682	17	into	into	ADP
ftr-370	3682	18	section	section	NOUN
ftr-370	3682	19	6015(e	6015(e	NOUN
ftr-370	3682	20	)	)	PUNCT
ftr-370	3682	21	was	be	AUX
ftr-370	3682	22	to	to	PART
ftr-370	3682	23	clarify	clarify	VERB
ftr-370	3682	24	the	the	DET
ftr-370	3682	25	proper	proper	ADJ
ftr-370	3682	26	time	time	NOUN
ftr-370	3682	27	for	for	SCONJ
ftr-370	3682	28	a	a	DET
ftr-370	3682	29	taxpayer	taxpayer	NOUN
ftr-370	3682	30	to	to	PART
ftr-370	3682	31	submit	submit	VERB
ftr-370	3682	32	a	a	DET
ftr-370	3682	33	request	request	NOUN
ftr-370	3682	34	to	to	ADP
ftr-370	3682	35	the	the	DET
ftr-370	3682	36	commissioner	commissioner	NOUN
ftr-370	3682	37	for	for	ADP
ftr-370	3682	38	relief	relief	NOUN
ftr-370	3682	39	under	under	ADP
ftr-370	3682	40	section	section	NOUN
ftr-370	3682	41	6015	6015	NUM
ftr-370	3682	42	regarding	regard	VERB
ftr-370	3682	43	underreported	underreported	ADJ
ftr-370	3682	44	taxes	taxis	NOUN
ftr-370	3682	45	.	.	PUNCT
ftr-370	3683	1	we	we	PRON
ftr-370	3683	2	conclude	conclude	VERB
ftr-370	3683	3	that	that	SCONJ
ftr-370	3683	4	the	the	DET
ftr-370	3683	5	amendment	amendment	NOUN
ftr-370	3683	6	of	of	ADP
ftr-370	3683	7	section	section	NOUN
ftr-370	3683	8	6015(e	6015(e	NOUN
ftr-370	3683	9	)	)	PUNCT
ftr-370	3683	10	does	do	AUX
ftr-370	3683	11	not	not	PART
ftr-370	3683	12	preclude	preclude	VERB
ftr-370	3683	13	our	our	PRON
ftr-370	3683	14	jurisdiction	jurisdiction	NOUN
ftr-370	3683	15	to	to	PART
ftr-370	3683	16	review	review	VERB
ftr-370	3683	17	the	the	DET
ftr-370	3683	18	denial	denial	NOUN
ftr-370	3683	19	of	of	ADP
ftr-370	3683	20	equitable	equitable	ADJ
ftr-370	3683	21	relief	relief	NOUN
ftr-370	3683	22	under	under	ADP
ftr-370	3683	23	section	section	NOUN
ftr-370	3683	24	6015(f	6015(f	NUM
ftr-370	3683	25	)	)	PUNCT
ftr-370	3683	26	where	where	SCONJ
ftr-370	3683	27	a	a	DET
ftr-370	3683	28	deficiency	deficiency	NOUN
ftr-370	3683	29	has	have	AUX
ftr-370	3683	30	not	not	PART
ftr-370	3683	31	been	be	AUX
ftr-370	3683	32	asserted	assert	VERB
ftr-370	3683	33	.	.	PUNCT
ftr-370	3684	1	in	in	ADP
ftr-370	3684	2	the	the	DET
ftr-370	3684	3	instant	instant	ADJ
ftr-370	3684	4	case	case	NOUN
ftr-370	3684	5	,	,	PUNCT
ftr-370	3684	6	petitioner	petitioner	NOUN
ftr-370	3684	7	filed	file	VERB
ftr-370	3684	8	a	a	DET
ftr-370	3684	9	claim	claim	NOUN
ftr-370	3684	10	for	for	ADP
ftr-370	3684	11	relief	relief	NOUN
ftr-370	3684	12	from	from	ADP
ftr-370	3684	13	joint	joint	ADJ
ftr-370	3684	14	and	and	CCONJ
ftr-370	3684	15	several	several	ADJ
ftr-370	3684	16	liability	liability	NOUN
ftr-370	3684	17	for	for	ADP
ftr-370	3684	18	an	an	DET
ftr-370	3684	19	amount	amount	NOUN
ftr-370	3684	20	of	of	ADP
ftr-370	3684	21	tax	tax	NOUN
ftr-370	3684	22	correctly	correctly	ADV
ftr-370	3684	23	shown	show	VERB
ftr-370	3684	24	on	on	ADP
ftr-370	3684	25	the	the	DET
ftr-370	3684	26	return	return	NOUN
ftr-370	3684	27	but	but	CCONJ
ftr-370	3684	28	not	not	PART
ftr-370	3684	29	paid	pay	VERB
ftr-370	3684	30	with	with	ADP
ftr-370	3684	31	the	the	DET
ftr-370	3684	32	return	return	NOUN
ftr-370	3684	33	.	.	PUNCT
ftr-370	3685	1	because	because	SCONJ
ftr-370	3685	2	respondent	respondent	NOUN
ftr-370	3685	3	has	have	AUX
ftr-370	3685	4	not	not	PART
ftr-370	3685	5	challenged	challenge	VERB
ftr-370	3685	6	the	the	DET
ftr-370	3685	7	tax	tax	NOUN
ftr-370	3685	8	reported	report	VERB
ftr-370	3685	9	on	on	ADP
ftr-370	3685	10	the	the	DET
ftr-370	3685	11	return	return	NOUN
ftr-370	3685	12	,	,	PUNCT
ftr-370	3685	13	no	no	DET
ftr-370	3685	14	deficiency	deficiency	NOUN
ftr-370	3685	15	has	have	AUX
ftr-370	3685	16	been	be	AUX
ftr-370	3685	17	asserted	assert	VERB
ftr-370	3685	18	.	.	PUNCT
ftr-370	3686	1	in	in	ADP
ftr-370	3686	2	this	this	DET
ftr-370	3686	3	situation	situation	NOUN
ftr-370	3686	4	,	,	PUNCT
ftr-370	3686	5	petitioner	petitioner	NOUN
ftr-370	3686	6	may	may	AUX
ftr-370	3686	7	be	be	AUX
ftr-370	3686	8	entitled	entitle	VERB
ftr-370	3686	9	to	to	ADP
ftr-370	3686	10	relief	relief	NOUN
ftr-370	3686	11	under	under	ADP
ftr-370	3686	12	section	section	NOUN
ftr-370	3686	13	6015(f	6015(f	NUM
ftr-370	3686	14	)	)	PUNCT
ftr-370	3686	15	because	because	SCONJ
ftr-370	3686	16	subsection	subsection	NOUN
ftr-370	3686	17	(	(	PUNCT
ftr-370	3686	18	f	f	X
ftr-370	3686	19	)	)	PUNCT
ftr-370	3686	20	applies	apply	VERB
ftr-370	3686	21	where	where	SCONJ
ftr-370	3686	22	“	"	PUNCT
ftr-370	3686	23	it	it	PRON
ftr-370	3686	24	is	be	AUX
ftr-370	3686	25	inequitable	inequitable	ADJ
ftr-370	3686	26	to	to	PART
ftr-370	3686	27	hold	hold	VERB
ftr-370	3686	28	the	the	DET
ftr-370	3686	29	individual	individual	ADJ
ftr-370	3686	30	liable	liable	ADJ
ftr-370	3686	31	for	for	ADP
ftr-370	3686	32	any	any	DET
ftr-370	3686	33	unpaid	unpaid	ADJ
ftr-370	3686	34	tax	tax	NOUN
ftr-370	3686	35	or	or	CCONJ
ftr-370	3686	36	any	any	DET
ftr-370	3686	37	deficiency	deficiency	NOUN
ftr-370	3686	38	.	.	PUNCT
ftr-370	3686	39	”	"	PUNCT
ftr-370	3687	1	[	[	X
ftr-370	3687	2	citations	citation	NOUN
ftr-370	3687	3	omitted	omit	VERB
ftr-370	3687	4	]	]	PUNCT
ftr-370	3687	5	.	.	PUNCT
ftr-370	3688	1	•	•	NUM
ftr-370	3688	2	judge	judge	PROPN
ftr-370	3688	3	laro	laro	PROPN
ftr-370	3688	4	’s	’s	PART
ftr-370	3688	5	dissent	dissent	NOUN
ftr-370	3688	6	argued	argue	VERB
ftr-370	3688	7	that	that	SCONJ
ftr-370	3688	8	the	the	DET
ftr-370	3688	9	tax	tax	NOUN
ftr-370	3688	10	court	court	NOUN
ftr-370	3688	11	lacked	lack	VERB
ftr-370	3688	12	jurisdiction	jurisdiction	NOUN
ftr-370	3688	13	to	to	PART
ftr-370	3688	14	review	review	VERB
ftr-370	3688	15	the	the	DET
ftr-370	3688	16	denial	denial	NOUN
ftr-370	3688	17	of	of	ADP
ftr-370	3688	18	§	§	PROPN
ftr-370	3688	19	6015	6015	NUM
ftr-370	3688	20	relief	relief	NOUN
ftr-370	3688	21	in	in	ADP
ftr-370	3688	22	the	the	DET
ftr-370	3688	23	absence	absence	NOUN
ftr-370	3688	24	of	of	ADP
ftr-370	3688	25	a	a	DET
ftr-370	3688	26	deficiency	deficiency	NOUN
ftr-370	3688	27	,	,	PUNCT
ftr-370	3688	28	because	because	SCONJ
ftr-370	3688	29	he	he	PRON
ftr-370	3688	30	considered	consider	VERB
ftr-370	3688	31	§	§	PROPN
ftr-370	3688	32	6015(e)(1	6015(e)(1	NOUN
ftr-370	3688	33	)	)	PUNCT
ftr-370	3688	34	to	to	PART
ftr-370	3688	35	be	be	AUX
ftr-370	3688	36	a	a	DET
ftr-370	3688	37	“	"	PUNCT
ftr-370	3688	38	clear	clear	ADJ
ftr-370	3688	39	statutory	statutory	ADJ
ftr-370	3688	40	mandate	mandate	NOUN
ftr-370	3688	41	from	from	ADP
ftr-370	3688	42	congress	congress	PROPN
ftr-370	3688	43	”	"	PUNCT
ftr-370	3688	44	limiting	limit	VERB
ftr-370	3688	45	the	the	DET
ftr-370	3688	46	tax	tax	NOUN
ftr-370	3688	47	court	court	NOUN
ftr-370	3688	48	’s	’s	PART
ftr-370	3688	49	jurisdiction	jurisdiction	NOUN
ftr-370	3688	50	to	to	PART
ftr-370	3688	51	review	review	VERB
ftr-370	3688	52	denials	denial	NOUN
ftr-370	3688	53	of	of	ADP
ftr-370	3688	54	§	§	PROPN
ftr-370	3688	55	6015	6015	NUM
ftr-370	3688	56	relief	relief	NOUN
ftr-370	3688	57	to	to	ADP
ftr-370	3688	58	deficiency	deficiency	NOUN
ftr-370	3688	59	cases	case	NOUN
ftr-370	3688	60	.	.	PUNCT
ftr-370	3689	1	2009	2009	NUM
ftr-370	3689	2	]	]	PUNCT
ftr-370	3689	3	recent	recent	ADJ
ftr-370	3689	4	developments	development	NOUN
ftr-370	3689	5	in	in	ADP
ftr-370	3689	6	federal	federal	ADJ
ftr-370	3689	7	income	income	NOUN
ftr-370	3689	8	taxation	taxation	NOUN
ftr-370	3689	9	445	445	NUM
ftr-370	3689	10	a.	a.	NOUN
ftr-370	3689	11	ewing	ewing	PROPN
ftr-370	3689	12	v.	v.	PROPN
ftr-370	3689	13	commissioner	commissioner	PROPN
ftr-370	3689	14	,	,	PUNCT
ftr-370	3689	15	122	122	NUM
ftr-370	3689	16	t.c	t.c	PROPN
ftr-370	3689	17	.	.	PROPN
ftr-370	3689	18	32	32	NUM
ftr-370	3689	19	(	(	PUNCT
ftr-370	3689	20	1/28/04	1/28/04	NUM
ftr-370	3689	21	)	)	PUNCT
ftr-370	3689	22	.	.	PUNCT
ftr-370	3690	1	in	in	ADP
ftr-370	3690	2	a	a	DET
ftr-370	3690	3	reviewed	review	VERB
ftr-370	3690	4	opinion	opinion	NOUN
ftr-370	3690	5	by	by	ADP
ftr-370	3690	6	judge	judge	NOUN
ftr-370	3690	7	colvin	colvin	PROPN
ftr-370	3690	8	,	,	PUNCT
ftr-370	3690	9	the	the	DET
ftr-370	3690	10	tax	tax	NOUN
ftr-370	3690	11	court	court	NOUN
ftr-370	3690	12	held	hold	VERB
ftr-370	3690	13	that	that	SCONJ
ftr-370	3690	14	even	even	ADV
ftr-370	3690	15	though	though	SCONJ
ftr-370	3690	16	the	the	DET
ftr-370	3690	17	standard	standard	NOUN
ftr-370	3690	18	for	for	ADP
ftr-370	3690	19	reviewing	review	VERB
ftr-370	3690	20	the	the	DET
ftr-370	3690	21	commissioner	commissioner	NOUN
ftr-370	3690	22	’s	’s	PART
ftr-370	3690	23	failure	failure	NOUN
ftr-370	3690	24	to	to	PART
ftr-370	3690	25	grant	grant	VERB
ftr-370	3690	26	equitable	equitable	ADJ
ftr-370	3690	27	relief	relief	NOUN
ftr-370	3690	28	under	under	ADP
ftr-370	3690	29	§	§	PROPN
ftr-370	3690	30	6015(f	6015(f	NUM
ftr-370	3690	31	)	)	PUNCT
ftr-370	3690	32	is	be	AUX
ftr-370	3690	33	abuse	abuse	NOUN
ftr-370	3690	34	of	of	ADP
ftr-370	3690	35	discretion	discretion	NOUN
ftr-370	3690	36	,	,	PUNCT
ftr-370	3690	37	the	the	DET
ftr-370	3690	38	tax	tax	NOUN
ftr-370	3690	39	court	court	NOUN
ftr-370	3690	40	’s	’s	PART
ftr-370	3690	41	review	review	NOUN
ftr-370	3690	42	is	be	AUX
ftr-370	3690	43	not	not	PART
ftr-370	3690	44	necessarily	necessarily	ADV
ftr-370	3690	45	limited	limit	VERB
ftr-370	3690	46	to	to	ADP
ftr-370	3690	47	the	the	DET
ftr-370	3690	48	facts	fact	NOUN
ftr-370	3690	49	that	that	PRON
ftr-370	3690	50	were	be	AUX
ftr-370	3690	51	in	in	ADP
ftr-370	3690	52	the	the	DET
ftr-370	3690	53	administrative	administrative	ADJ
ftr-370	3690	54	record	record	NOUN
ftr-370	3690	55	.	.	PUNCT
ftr-370	3691	1	judges	judge	NOUN
ftr-370	3691	2	halpern	halpern	PROPN
ftr-370	3691	3	,	,	PUNCT
ftr-370	3691	4	holmes	holme	NOUN
ftr-370	3691	5	,	,	PUNCT
ftr-370	3691	6	chiechi	chiechi	ADJ
ftr-370	3691	7	,	,	PUNCT
ftr-370	3691	8	and	and	CCONJ
ftr-370	3691	9	foley	foley	PROPN
ftr-370	3691	10	dissented	dissent	VERB
ftr-370	3691	11	.	.	PUNCT
ftr-370	3692	1	b.	b.	PROPN
ftr-370	3692	2	reversed	reverse	VERB
ftr-370	3692	3	,	,	PUNCT
ftr-370	3692	4	vacated	vacate	VERB
ftr-370	3692	5	and	and	CCONJ
ftr-370	3692	6	dismissed	dismiss	VERB
ftr-370	3692	7	because	because	SCONJ
ftr-370	3692	8	the	the	DET
ftr-370	3692	9	tax	tax	NOUN
ftr-370	3692	10	court	court	NOUN
ftr-370	3692	11	did	do	AUX
ftr-370	3692	12	not	not	PART
ftr-370	3692	13	have	have	VERB
ftr-370	3692	14	jurisdiction	jurisdiction	NOUN
ftr-370	3692	15	over	over	ADP
ftr-370	3692	16	taxpayer	taxpayer	PROPN
ftr-370	3692	17	’s	’s	PART
ftr-370	3692	18	petition	petition	NOUN
ftr-370	3692	19	in	in	ADP
ftr-370	3692	20	which	which	PRON
ftr-370	3692	21	she	she	PRON
ftr-370	3692	22	claimed	claim	VERB
ftr-370	3692	23	innocent	innocent	ADJ
ftr-370	3692	24	spouse	spouse	NOUN
ftr-370	3692	25	relief	relief	NOUN
ftr-370	3692	26	.	.	PUNCT
ftr-370	3693	1	commissioner	commissioner	NOUN
ftr-370	3693	2	v.	v.	ADP
ftr-370	3693	3	ewing	ewing	PROPN
ftr-370	3693	4	,	,	PUNCT
ftr-370	3693	5	439	439	NUM
ftr-370	3693	6	f.3d	f.3d	NUM
ftr-370	3693	7	1009	1009	NUM
ftr-370	3693	8	(	(	PUNCT
ftr-370	3693	9	9th	9th	ADJ
ftr-370	3693	10	cir	cir	NOUN
ftr-370	3693	11	.	.	PUNCT
ftr-370	3694	1	2/28/06	2/28/06	NUM
ftr-370	3694	2	)	)	PUNCT
ftr-370	3694	3	,	,	PUNCT
ftr-370	3694	4	reversing	reverse	VERB
ftr-370	3694	5	118	118	NUM
ftr-370	3694	6	t.c	t.c	PROPN
ftr-370	3694	7	.	.	PROPN
ftr-370	3694	8	494	494	NUM
ftr-370	3694	9	(	(	PUNCT
ftr-370	3694	10	2002	2002	NUM
ftr-370	3694	11	)	)	PUNCT
ftr-370	3694	12	and	and	CCONJ
ftr-370	3694	13	vacating	vacate	VERB
ftr-370	3694	14	122	122	NUM
ftr-370	3694	15	t.c	t.c	PROPN
ftr-370	3694	16	.	.	PROPN
ftr-370	3694	17	32	32	NUM
ftr-370	3694	18	(	(	PUNCT
ftr-370	3694	19	2004	2004	NUM
ftr-370	3694	20	)	)	PUNCT
ftr-370	3694	21	.	.	PUNCT
ftr-370	3695	1	judge	judge	PROPN
ftr-370	3695	2	tashima	tashima	PROPN
ftr-370	3695	3	held	hold	VERB
ftr-370	3695	4	that	that	SCONJ
ftr-370	3695	5	the	the	DET
ftr-370	3695	6	tax	tax	NOUN
ftr-370	3695	7	court	court	NOUN
ftr-370	3695	8	did	do	AUX
ftr-370	3695	9	not	not	PART
ftr-370	3695	10	have	have	VERB
ftr-370	3695	11	jurisdiction	jurisdiction	NOUN
ftr-370	3695	12	to	to	PART
ftr-370	3695	13	review	review	VERB
ftr-370	3695	14	wife	wife	NOUN
ftr-370	3695	15	’s	’s	PART
ftr-370	3695	16	petition	petition	NOUN
ftr-370	3695	17	for	for	ADP
ftr-370	3695	18	equitable	equitable	ADJ
ftr-370	3695	19	relief	relief	NOUN
ftr-370	3695	20	under	under	ADP
ftr-370	3695	21	§	§	PROPN
ftr-370	3695	22	6015(f	6015(f	NUM
ftr-370	3695	23	)	)	PUNCT
ftr-370	3695	24	because	because	SCONJ
ftr-370	3695	25	there	there	PRON
ftr-370	3695	26	was	be	VERB
ftr-370	3695	27	no	no	DET
ftr-370	3695	28	deficiency	deficiency	NOUN
ftr-370	3695	29	asserted	assert	VERB
ftr-370	3695	30	against	against	ADP
ftr-370	3695	31	her	she	PRON
ftr-370	3695	32	and	and	CCONJ
ftr-370	3695	33	she	she	PRON
ftr-370	3695	34	did	do	AUX
ftr-370	3695	35	not	not	PART
ftr-370	3695	36	elect	elect	VERB
ftr-370	3695	37	relief	relief	NOUN
ftr-370	3695	38	under	under	ADP
ftr-370	3695	39	§	§	PROPN
ftr-370	3695	40	6015(b	6015(b	NOUN
ftr-370	3695	41	)	)	PUNCT
ftr-370	3695	42	or	or	CCONJ
ftr-370	3695	43	(	(	PUNCT
ftr-370	3695	44	c	c	NOUN
ftr-370	3695	45	)	)	PUNCT
ftr-370	3695	46	,	,	PUNCT
ftr-370	3695	47	as	as	SCONJ
ftr-370	3695	48	is	be	AUX
ftr-370	3695	49	required	require	VERB
ftr-370	3695	50	by	by	ADP
ftr-370	3695	51	§	§	PROPN
ftr-370	3695	52	6015(e	6015(e	NUM
ftr-370	3695	53	)	)	PUNCT
ftr-370	3695	54	in	in	ADP
ftr-370	3695	55	order	order	NOUN
ftr-370	3695	56	for	for	SCONJ
ftr-370	3695	57	the	the	DET
ftr-370	3695	58	tax	tax	NOUN
ftr-370	3695	59	court	court	NOUN
ftr-370	3695	60	to	to	PART
ftr-370	3695	61	have	have	VERB
ftr-370	3695	62	jurisdiction	jurisdiction	NOUN
ftr-370	3695	63	on	on	ADP
ftr-370	3695	64	an	an	DET
ftr-370	3695	65	innocent	innocent	ADJ
ftr-370	3695	66	spouse	spouse	NOUN
ftr-370	3695	67	claim	claim	NOUN
ftr-370	3695	68	.	.	PUNCT
ftr-370	3696	1	the	the	DET
ftr-370	3696	2	phrase	phrase	NOUN
ftr-370	3696	3	in	in	ADP
ftr-370	3696	4	§	§	PROPN
ftr-370	3696	5	6015(e	6015(e	NOUN
ftr-370	3696	6	)	)	PUNCT
ftr-370	3696	7	“	"	PUNCT
ftr-370	3696	8	against	against	ADP
ftr-370	3696	9	whom	whom	PRON
ftr-370	3696	10	a	a	DET
ftr-370	3696	11	deficiency	deficiency	NOUN
ftr-370	3696	12	has	have	AUX
ftr-370	3696	13	been	be	AUX
ftr-370	3696	14	asserted	assert	VERB
ftr-370	3696	15	”	"	PUNCT
ftr-370	3696	16	was	be	AUX
ftr-370	3696	17	added	add	VERB
ftr-370	3696	18	in	in	ADP
ftr-370	3696	19	2001	2001	NUM
ftr-370	3696	20	.	.	PUNCT
ftr-370	3697	1	the	the	DET
ftr-370	3697	2	court	court	NOUN
ftr-370	3697	3	further	far	ADV
ftr-370	3697	4	held	hold	VERB
ftr-370	3697	5	that	that	SCONJ
ftr-370	3697	6	the	the	DET
ftr-370	3697	7	tax	tax	NOUN
ftr-370	3697	8	court	court	NOUN
ftr-370	3697	9	could	could	AUX
ftr-370	3697	10	not	not	PART
ftr-370	3697	11	consider	consider	VERB
ftr-370	3697	12	evidence	evidence	NOUN
ftr-370	3697	13	that	that	PRON
ftr-370	3697	14	was	be	AUX
ftr-370	3697	15	not	not	PART
ftr-370	3697	16	in	in	ADP
ftr-370	3697	17	the	the	DET
ftr-370	3697	18	administrative	administrative	ADJ
ftr-370	3697	19	record	record	NOUN
ftr-370	3697	20	.	.	PUNCT
ftr-370	3698	1	c.	c.	NOUN
ftr-370	3699	1	the	the	DET
ftr-370	3699	2	tax	tax	NOUN
ftr-370	3699	3	court	court	NOUN
ftr-370	3699	4	sticks	stick	NOUN
ftr-370	3699	5	to	to	ADP
ftr-370	3699	6	its	its	PRON
ftr-370	3699	7	position	position	NOUN
ftr-370	3699	8	that	that	SCONJ
ftr-370	3699	9	it	it	PRON
ftr-370	3699	10	has	have	VERB
ftr-370	3699	11	broad	broad	ADJ
ftr-370	3699	12	discretion	discretion	NOUN
ftr-370	3699	13	in	in	ADP
ftr-370	3699	14	reviewing	review	VERB
ftr-370	3699	15	denial	denial	NOUN
ftr-370	3699	16	of	of	ADP
ftr-370	3699	17	innocent	innocent	ADJ
ftr-370	3699	18	spouse	spouse	NOUN
ftr-370	3699	19	relief	relief	NOUN
ftr-370	3699	20	.	.	PUNCT
ftr-370	3700	1	porter	porter	NOUN
ftr-370	3700	2	v.	v.	PROPN
ftr-370	3700	3	commissioner	commissioner	PROPN
ftr-370	3700	4	,	,	PUNCT
ftr-370	3700	5	130	130	NUM
ftr-370	3700	6	t.c	t.c	PROPN
ftr-370	3700	7	.	.	PUNCT
ftr-370	3701	1	no	no	INTJ
ftr-370	3701	2	.	.	NOUN
ftr-370	3702	1	10	10	NUM
ftr-370	3702	2	(	(	PUNCT
ftr-370	3702	3	5/15/08	5/15/08	NUM
ftr-370	3702	4	)	)	PUNCT
ftr-370	3702	5	(	(	PUNCT
ftr-370	3702	6	reviewed	review	VERB
ftr-370	3702	7	,	,	PUNCT
ftr-370	3702	8	2	2	NUM
ftr-370	3702	9	judges	judge	NOUN
ftr-370	3702	10	dissenting	dissent	VERB
ftr-370	3702	11	)	)	PUNCT
ftr-370	3702	12	.	.	PUNCT
ftr-370	3703	1	judge	judge	PROPN
ftr-370	3703	2	haines	haine	NOUN
ftr-370	3703	3	held	hold	VERB
ftr-370	3703	4	that	that	SCONJ
ftr-370	3703	5	the	the	DET
ftr-370	3703	6	tax	tax	NOUN
ftr-370	3703	7	court	court	NOUN
ftr-370	3703	8	continues	continue	VERB
ftr-370	3703	9	to	to	PART
ftr-370	3703	10	follow	follow	VERB
ftr-370	3703	11	its	its	PRON
ftr-370	3703	12	holding	holding	NOUN
ftr-370	3703	13	in	in	ADP
ftr-370	3703	14	ewing	ewing	PROPN
ftr-370	3703	15	v.	v.	PROPN
ftr-370	3703	16	commissioner	commissioner	PROPN
ftr-370	3703	17	,	,	PUNCT
ftr-370	3703	18	122	122	NUM
ftr-370	3703	19	t.c	t.c	PROPN
ftr-370	3703	20	.	.	PROPN
ftr-370	3703	21	32	32	NUM
ftr-370	3703	22	(	(	PUNCT
ftr-370	3703	23	2004	2004	NUM
ftr-370	3703	24	)	)	PUNCT
ftr-370	3703	25	,	,	PUNCT
ftr-370	3703	26	vacated	vacate	VERB
ftr-370	3703	27	on	on	ADP
ftr-370	3703	28	unrelated	unrelated	ADJ
ftr-370	3703	29	jurisdictional	jurisdictional	ADJ
ftr-370	3703	30	grounds	ground	NOUN
ftr-370	3703	31	,	,	PUNCT
ftr-370	3703	32	439	439	NUM
ftr-370	3703	33	f.3d	f.3d	NUM
ftr-370	3703	34	1009	1009	NUM
ftr-370	3703	35	(	(	PUNCT
ftr-370	3703	36	9th	9th	NOUN
ftr-370	3703	37	cir.2006	cir.2006	NUM
ftr-370	3703	38	)	)	PUNCT
ftr-370	3703	39	,	,	PUNCT
ftr-370	3703	40	that	that	SCONJ
ftr-370	3703	41	(	(	PUNCT
ftr-370	3703	42	1	1	X
ftr-370	3703	43	)	)	PUNCT
ftr-370	3703	44	its	its	PRON
ftr-370	3703	45	determination	determination	NOUN
ftr-370	3703	46	whether	whether	SCONJ
ftr-370	3703	47	the	the	DET
ftr-370	3703	48	irs	irs	PROPN
ftr-370	3703	49	abused	abuse	VERB
ftr-370	3703	50	its	its	PRON
ftr-370	3703	51	discretion	discretion	NOUN
ftr-370	3703	52	in	in	ADP
ftr-370	3703	53	denying	deny	VERB
ftr-370	3703	54	innocent	innocent	ADJ
ftr-370	3703	55	spouse	spouse	NOUN
ftr-370	3703	56	relief	relief	NOUN
ftr-370	3703	57	under	under	ADP
ftr-370	3703	58	§	§	PROPN
ftr-370	3703	59	6015(f	6015(f	NUM
ftr-370	3703	60	)	)	PUNCT
ftr-370	3703	61	is	be	AUX
ftr-370	3703	62	made	make	VERB
ftr-370	3703	63	in	in	ADP
ftr-370	3703	64	a	a	DET
ftr-370	3703	65	trial	trial	NOUN
ftr-370	3703	66	de	de	X
ftr-370	3703	67	novo	novo	NOUN
ftr-370	3703	68	,	,	PUNCT
ftr-370	3703	69	and	and	CCONJ
ftr-370	3703	70	(	(	PUNCT
ftr-370	3703	71	2	2	X
ftr-370	3703	72	)	)	PUNCT
ftr-370	3703	73	it	it	PRON
ftr-370	3703	74	may	may	AUX
ftr-370	3703	75	consider	consider	VERB
ftr-370	3703	76	evidence	evidence	NOUN
ftr-370	3703	77	introduced	introduce	VERB
ftr-370	3703	78	at	at	ADP
ftr-370	3703	79	trial	trial	NOUN
ftr-370	3703	80	which	which	PRON
ftr-370	3703	81	was	be	AUX
ftr-370	3703	82	not	not	PART
ftr-370	3703	83	included	include	VERB
ftr-370	3703	84	in	in	ADP
ftr-370	3703	85	the	the	DET
ftr-370	3703	86	administrative	administrative	ADJ
ftr-370	3703	87	record	record	NOUN
ftr-370	3703	88	.	.	PUNCT
ftr-370	3704	1	he	he	PRON
ftr-370	3704	2	rejected	reject	VERB
ftr-370	3704	3	the	the	DET
ftr-370	3704	4	irs	irs	PROPN
ftr-370	3704	5	’s	’s	PART
ftr-370	3704	6	argument	argument	NOUN
ftr-370	3704	7	that	that	PRON
ftr-370	3704	8	pursuant	pursuant	VERB
ftr-370	3704	9	to	to	ADP
ftr-370	3704	10	the	the	DET
ftr-370	3704	11	eighth	eighth	ADJ
ftr-370	3704	12	circuit	circuit	NOUN
ftr-370	3704	13	’s	’s	PART
ftr-370	3704	14	decision	decision	NOUN
ftr-370	3704	15	in	in	ADP
ftr-370	3704	16	robinette	robinette	PROPN
ftr-370	3704	17	v.	v.	PROPN
ftr-370	3704	18	commissioner	commissioner	PROPN
ftr-370	3704	19	,	,	PUNCT
ftr-370	3704	20	439	439	PROPN
ftr-370	3704	21	f.3d	f.3d	NUM
ftr-370	3704	22	455	455	NUM
ftr-370	3704	23	(	(	PUNCT
ftr-370	3704	24	8th	8th	NOUN
ftr-370	3704	25	cir.2006	cir.2006	NUM
ftr-370	3704	26	)	)	PUNCT
ftr-370	3704	27	,	,	PUNCT
ftr-370	3704	28	rev’g	rev’g	PROPN
ftr-370	3704	29	123	123	NUM
ftr-370	3704	30	t.c	t.c	PROPN
ftr-370	3704	31	.	.	PROPN
ftr-370	3704	32	85	85	NUM
ftr-370	3704	33	,	,	PUNCT
ftr-370	3704	34	2004	2004	NUM
ftr-370	3704	35	(	(	PUNCT
ftr-370	3704	36	2004	2004	NUM
ftr-370	3704	37	)	)	PUNCT
ftr-370	3704	38	,	,	PUNCT
ftr-370	3704	39	the	the	DET
ftr-370	3704	40	tax	tax	NOUN
ftr-370	3704	41	court	court	NOUN
ftr-370	3704	42	’s	’s	PART
ftr-370	3704	43	review	review	NOUN
ftr-370	3704	44	is	be	AUX
ftr-370	3704	45	limited	limit	VERB
ftr-370	3704	46	to	to	ADP
ftr-370	3704	47	the	the	DET
ftr-370	3704	48	administrative	administrative	ADJ
ftr-370	3704	49	record	record	NOUN
ftr-370	3704	50	.	.	PUNCT
ftr-370	3705	1	judge	judge	PROPN
ftr-370	3705	2	haines	haine	NOUN
ftr-370	3705	3	distinguished	distinguish	VERB
ftr-370	3705	4	robinette	robinette	PROPN
ftr-370	3705	5	as	as	ADP
ftr-370	3705	6	involving	involve	VERB
ftr-370	3705	7	review	review	NOUN
ftr-370	3705	8	of	of	ADP
ftr-370	3705	9	a	a	DET
ftr-370	3705	10	§	§	PROPN
ftr-370	3705	11	6330	6330	NUM
ftr-370	3705	12	cdp	cdp	VERB
ftr-370	3705	13	determination	determination	NOUN
ftr-370	3705	14	:	:	PUNCT
ftr-370	3705	15	“	"	PUNCT
ftr-370	3705	16	whereas	whereas	SCONJ
ftr-370	3705	17	section	section	NOUN
ftr-370	3705	18	6015	6015	NUM
ftr-370	3705	19	provides	provide	VERB
ftr-370	3705	20	that	that	SCONJ
ftr-370	3705	21	we	we	PRON
ftr-370	3705	22	‘	'	PUNCT
ftr-370	3705	23	determine	determine	VERB
ftr-370	3705	24	’	'	PUNCT
ftr-370	3705	25	whether	whether	SCONJ
ftr-370	3705	26	the	the	DET
ftr-370	3705	27	taxpayer	taxpayer	NOUN
ftr-370	3705	28	is	be	AUX
ftr-370	3705	29	entitled	entitle	VERB
ftr-370	3705	30	to	to	ADP
ftr-370	3705	31	relief	relief	NOUN
ftr-370	3705	32	,	,	PUNCT
ftr-370	3705	33	section	section	NOUN
ftr-370	3705	34	6330(d	6330(d	NOUN
ftr-370	3705	35	)	)	PUNCT
ftr-370	3705	36	provides	provide	VERB
ftr-370	3705	37	for	for	ADP
ftr-370	3705	38	judicial	judicial	ADJ
ftr-370	3705	39	review	review	NOUN
ftr-370	3705	40	of	of	ADP
ftr-370	3705	41	the	the	DET
ftr-370	3705	42	commissioner	commissioner	NOUN
ftr-370	3705	43	’s	’s	PART
ftr-370	3705	44	determination	determination	NOUN
ftr-370	3705	45	by	by	ADP
ftr-370	3705	46	allowing	allow	VERB
ftr-370	3705	47	the	the	DET
ftr-370	3705	48	taxpayer	taxpayer	NOUN
ftr-370	3705	49	to	to	PART
ftr-370	3705	50	‘	'	PUNCT
ftr-370	3705	51	appeal	appeal	VERB
ftr-370	3705	52	such	such	ADJ
ftr-370	3705	53	determination	determination	NOUN
ftr-370	3705	54	to	to	ADP
ftr-370	3705	55	the	the	DET
ftr-370	3705	56	tax	tax	NOUN
ftr-370	3705	57	court	court	NOUN
ftr-370	3705	58	’	'	PUNCT
ftr-370	3705	59	and	and	CCONJ
ftr-370	3705	60	vesting	vest	VERB
ftr-370	3705	61	the	the	DET
ftr-370	3705	62	tax	tax	NOUN
ftr-370	3705	63	court	court	NOUN
ftr-370	3705	64	with	with	ADP
ftr-370	3705	65	‘	'	PUNCT
ftr-370	3705	66	jurisdiction	jurisdiction	NOUN
ftr-370	3705	67	with	with	ADP
ftr-370	3705	68	respect	respect	NOUN
ftr-370	3705	69	to	to	ADP
ftr-370	3705	70	such	such	ADJ
ftr-370	3705	71	matter	matter	NOUN
ftr-370	3705	72	.	.	PUNCT
ftr-370	3705	73	’	'	PUNCT
ftr-370	3706	1	as	as	SCONJ
ftr-370	3706	2	discussed	discuss	VERB
ftr-370	3706	3	above	above	ADV
ftr-370	3706	4	,	,	PUNCT
ftr-370	3706	5	the	the	DET
ftr-370	3706	6	use	use	NOUN
ftr-370	3706	7	of	of	ADP
ftr-370	3706	8	the	the	DET
ftr-370	3706	9	word	word	NOUN
ftr-370	3706	10	‘	'	PUNCT
ftr-370	3706	11	determine	determine	NOUN
ftr-370	3706	12	’	'	PUNCT
ftr-370	3706	13	suggests	suggest	VERB
ftr-370	3706	14	that	that	SCONJ
ftr-370	3706	15	we	we	PRON
ftr-370	3706	16	conduct	conduct	VERB
ftr-370	3706	17	a	a	DET
ftr-370	3706	18	trial	trial	NOUN
ftr-370	3706	19	de	de	X
ftr-370	3706	20	novo	novo	NOUN
ftr-370	3706	21	.	.	PUNCT
ftr-370	3706	22	”	"	PUNCT
ftr-370	3707	1	2	2	NUM
ftr-370	3707	2	.	.	PUNCT
ftr-370	3707	3	duplicative	duplicative	ADJ
ftr-370	3707	4	claim	claim	NOUN
ftr-370	3707	5	for	for	ADP
ftr-370	3707	6	innocent	innocent	ADJ
ftr-370	3707	7	spouse	spouse	NOUN
ftr-370	3707	8	relief	relief	NOUN
ftr-370	3707	9	does	do	AUX
ftr-370	3707	10	not	not	PART
ftr-370	3707	11	reopen	reopen	VERB
ftr-370	3707	12	period	period	NOUN
ftr-370	3707	13	for	for	ADP
ftr-370	3707	14	seeking	seek	VERB
ftr-370	3707	15	tax	tax	NOUN
ftr-370	3707	16	court	court	NOUN
ftr-370	3707	17	review	review	NOUN
ftr-370	3707	18	of	of	ADP
ftr-370	3707	19	irs	irs	PROPN
ftr-370	3707	20	’s	’s	PART
ftr-370	3707	21	denial	denial	NOUN
ftr-370	3707	22	or	or	CCONJ
ftr-370	3707	23	original	original	ADJ
ftr-370	3707	24	claim	claim	NOUN
ftr-370	3707	25	.	.	PUNCT
ftr-370	3708	1	barnes	barnes	PROPN
ftr-370	3708	2	v.	v.	PROPN
ftr-370	3708	3	commissioner	commissioner	PROPN
ftr-370	3708	4	,	,	PUNCT
ftr-370	3708	5	130	130	NUM
ftr-370	3708	6	t.c	t.c	PROPN
ftr-370	3708	7	.	.	PUNCT
ftr-370	3709	1	no	no	INTJ
ftr-370	3709	2	.	.	NOUN
ftr-370	3710	1	14	14	NUM
ftr-370	3710	2	(	(	PUNCT
ftr-370	3710	3	6/11/08	6/11/08	NUM
ftr-370	3710	4	)	)	PUNCT
ftr-370	3710	5	.	.	PUNCT
ftr-370	3711	1	irs	irs	PROPN
ftr-370	3711	2	letter	letter	NOUN
ftr-370	3711	3	3657c	3657c	NUM
ftr-370	3711	4	(	(	PUNCT
ftr-370	3711	5	which	which	PRON
ftr-370	3711	6	according	accord	VERB
ftr-370	3711	7	to	to	ADP
ftr-370	3711	8	the	the	DET
ftr-370	3711	9	irm	irm	PROPN
ftr-370	3711	10	is	be	AUX
ftr-370	3711	11	used	use	VERB
ftr-370	3711	12	to	to	PART
ftr-370	3711	13	“	"	PUNCT
ftr-370	3711	14	explain	explain	VERB
ftr-370	3711	15	”	"	PUNCT
ftr-370	3711	16	that	that	SCONJ
ftr-370	3711	17	a	a	DET
ftr-370	3711	18	claim	claim	NOUN
ftr-370	3711	19	for	for	ADP
ftr-370	3711	20	§	§	PROPN
ftr-370	3711	21	6015	6015	NUM
ftr-370	3711	22	relief	relief	NOUN
ftr-370	3711	23	446	446	NUM
ftr-370	3711	24	florida	florida	PROPN
ftr-370	3711	25	tax	tax	NOUN
ftr-370	3711	26	review	review	NOUN
ftr-370	3711	27	[	[	X
ftr-370	3711	28	vol	vol	NOUN
ftr-370	3711	29	.	.	PUNCT
ftr-370	3712	1	9	9	NUM
ftr-370	3712	2	:	:	PUNCT
ftr-370	3712	3	si	si	X
ftr-370	3712	4	“	"	PUNCT
ftr-370	3712	5	has	have	AUX
ftr-370	3712	6	been	be	AUX
ftr-370	3712	7	previously	previously	ADV
ftr-370	3712	8	disallowed	disallow	VERB
ftr-370	3712	9	”	"	PUNCT
ftr-370	3712	10	)	)	PUNCT
ftr-370	3712	11	is	be	AUX
ftr-370	3712	12	not	not	PART
ftr-370	3712	13	a	a	DET
ftr-370	3712	14	“	"	PUNCT
ftr-370	3712	15	final	final	ADJ
ftr-370	3712	16	determination	determination	NOUN
ftr-370	3712	17	”	"	PUNCT
ftr-370	3712	18	of	of	ADP
ftr-370	3712	19	relief	relief	NOUN
ftr-370	3712	20	under	under	ADP
ftr-370	3712	21	§	§	PROPN
ftr-370	3712	22	6015	6015	NUM
ftr-370	3712	23	.	.	PUNCT
ftr-370	3713	1	issuance	issuance	NOUN
ftr-370	3713	2	of	of	ADP
ftr-370	3713	3	irs	irs	PROPN
ftr-370	3713	4	letter	letter	NOUN
ftr-370	3713	5	3657c	3657c	NUM
ftr-370	3713	6	following	follow	VERB
ftr-370	3713	7	taxpayer	taxpayer	PROPN
ftr-370	3713	8	’s	’s	PART
ftr-370	3713	9	filing	filing	NOUN
ftr-370	3713	10	of	of	ADP
ftr-370	3713	11	a	a	DET
ftr-370	3713	12	second	second	ADJ
ftr-370	3713	13	form	form	NOUN
ftr-370	3713	14	8857	8857	NUM
ftr-370	3713	15	seeking	seek	VERB
ftr-370	3713	16	§	§	PROPN
ftr-370	3713	17	6015(f	6015(f	NUM
ftr-370	3713	18	)	)	PUNCT
ftr-370	3713	19	relief	relief	NOUN
ftr-370	3713	20	over	over	ADP
ftr-370	3713	21	5	5	NUM
ftr-370	3713	22	years	year	NOUN
ftr-370	3713	23	after	after	SCONJ
ftr-370	3713	24	the	the	DET
ftr-370	3713	25	irs	irs	PROPN
ftr-370	3713	26	initially	initially	ADV
ftr-370	3713	27	denied	deny	VERB
ftr-370	3713	28	relief	relief	NOUN
ftr-370	3713	29	does	do	AUX
ftr-370	3713	30	not	not	PART
ftr-370	3713	31	extend	extend	VERB
ftr-370	3713	32	the	the	DET
ftr-370	3713	33	period	period	NOUN
ftr-370	3713	34	for	for	ADP
ftr-370	3713	35	petitioning	petition	VERB
ftr-370	3713	36	the	the	DET
ftr-370	3713	37	tax	tax	NOUN
ftr-370	3713	38	court	court	NOUN
ftr-370	3713	39	for	for	ADP
ftr-370	3713	40	review	review	NOUN
ftr-370	3713	41	of	of	ADP
ftr-370	3713	42	the	the	DET
ftr-370	3713	43	denial	denial	NOUN
ftr-370	3713	44	of	of	ADP
ftr-370	3713	45	relief	relief	NOUN
ftr-370	3713	46	if	if	SCONJ
ftr-370	3713	47	the	the	DET
ftr-370	3713	48	taxpayer	taxpayer	NOUN
ftr-370	3713	49	did	do	AUX
ftr-370	3713	50	not	not	PART
ftr-370	3713	51	timely	timely	ADV
ftr-370	3713	52	seek	seek	VERB
ftr-370	3713	53	review	review	NOUN
ftr-370	3713	54	after	after	ADP
ftr-370	3713	55	receipt	receipt	NOUN
ftr-370	3713	56	of	of	ADP
ftr-370	3713	57	irs	irs	PROPN
ftr-370	3713	58	letter	letter	NOUN
ftr-370	3713	59	3279	3279	NUM
ftr-370	3713	60	denying	deny	VERB
ftr-370	3713	61	initial	initial	ADJ
ftr-370	3713	62	petition	petition	NOUN
ftr-370	3713	63	for	for	ADP
ftr-370	3713	64	relief	relief	NOUN
ftr-370	3713	65	.	.	PUNCT
ftr-370	3714	1	the	the	DET
ftr-370	3714	2	second	second	ADJ
ftr-370	3714	3	form	form	NOUN
ftr-370	3714	4	8857	8857	NUM
ftr-370	3714	5	did	do	AUX
ftr-370	3714	6	not	not	PART
ftr-370	3714	7	raise	raise	VERB
ftr-370	3714	8	new	new	ADJ
ftr-370	3714	9	grounds	ground	NOUN
ftr-370	3714	10	for	for	ADP
ftr-370	3714	11	relief	relief	NOUN
ftr-370	3714	12	but	but	CCONJ
ftr-370	3714	13	merely	merely	ADV
ftr-370	3714	14	reiterated	reiterate	VERB
ftr-370	3714	15	the	the	DET
ftr-370	3714	16	grounds	ground	NOUN
ftr-370	3714	17	on	on	ADP
ftr-370	3714	18	which	which	DET
ftr-370	3714	19	relief	relief	NOUN
ftr-370	3714	20	initially	initially	ADV
ftr-370	3714	21	was	be	AUX
ftr-370	3714	22	sought	seek	VERB
ftr-370	3714	23	and	and	CCONJ
ftr-370	3714	24	denied	deny	VERB
ftr-370	3714	25	.	.	PUNCT
ftr-370	3715	1	judge	judge	PROPN
ftr-370	3715	2	thornton	thornton	PROPN
ftr-370	3715	3	stated	state	VERB
ftr-370	3715	4	,	,	PUNCT
ftr-370	3715	5	“	"	PUNCT
ftr-370	3715	6	we	we	PRON
ftr-370	3715	7	do	do	AUX
ftr-370	3715	8	not	not	PART
ftr-370	3715	9	believe	believe	VERB
ftr-370	3715	10	,	,	PUNCT
ftr-370	3715	11	the	the	DET
ftr-370	3715	12	90	90	NUM
ftr-370	3715	13	-	-	PUNCT
ftr-370	3715	14	day	day	NOUN
ftr-370	3715	15	limitations	limitation	NOUN
ftr-370	3715	16	period	period	NOUN
ftr-370	3715	17	of	of	ADP
ftr-370	3715	18	section	section	NOUN
ftr-370	3715	19	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-370	3715	20	)	)	PUNCT
ftr-370	3715	21	should	should	AUX
ftr-370	3715	22	be	be	AUX
ftr-370	3715	23	defeated	defeat	VERB
ftr-370	3715	24	or	or	CCONJ
ftr-370	3715	25	protracted	protract	VERB
ftr-370	3715	26	by	by	ADP
ftr-370	3715	27	the	the	DET
ftr-370	3715	28	simple	simple	ADJ
ftr-370	3715	29	expedient	expedient	NOUN
ftr-370	3715	30	of	of	ADP
ftr-370	3715	31	filing	file	VERB
ftr-370	3715	32	a	a	DET
ftr-370	3715	33	succession	succession	NOUN
ftr-370	3715	34	of	of	ADP
ftr-370	3715	35	duplicative	duplicative	ADJ
ftr-370	3715	36	claims	claim	NOUN
ftr-370	3715	37	.	.	PUNCT
ftr-370	3715	38	”	"	PUNCT
ftr-370	3716	1	3	3	NUM
ftr-370	3716	2	.	.	X
ftr-370	3716	3	california	california	PROPN
ftr-370	3716	4	community	community	NOUN
ftr-370	3716	5	property	property	NOUN
ftr-370	3716	6	law	law	NOUN
ftr-370	3716	7	comes	come	VERB
ftr-370	3716	8	to	to	ADP
ftr-370	3716	9	the	the	DET
ftr-370	3716	10	aid	aid	NOUN
ftr-370	3716	11	of	of	ADP
ftr-370	3716	12	the	the	DET
ftr-370	3716	13	irs	irs	PROPN
ftr-370	3716	14	.	.	PUNCT
ftr-370	3717	1	ordlock	ordlock	PROPN
ftr-370	3717	2	v.	v.	PROPN
ftr-370	3717	3	commissioner	commissioner	NOUN
ftr-370	3717	4	,	,	PUNCT
ftr-370	3717	5	533	533	NUM
ftr-370	3717	6	f.3d	f.3d	NUM
ftr-370	3717	7	1136	1136	NUM
ftr-370	3717	8	(	(	PUNCT
ftr-370	3717	9	9th	9th	ADJ
ftr-370	3717	10	cir	cir	NOUN
ftr-370	3717	11	.	.	PUNCT
ftr-370	3718	1	7/24/08	7/24/08	NUM
ftr-370	3718	2	)	)	PUNCT
ftr-370	3718	3	,	,	PUNCT
ftr-370	3718	4	aff’g	aff’g	PROPN
ftr-370	3718	5	126	126	NUM
ftr-370	3718	6	t.c	t.c	PROPN
ftr-370	3718	7	.	.	PROPN
ftr-370	3719	1	47	47	NUM
ftr-370	3719	2	(	(	PUNCT
ftr-370	3719	3	2006	2006	NUM
ftr-370	3719	4	)	)	PUNCT
ftr-370	3719	5	(	(	PUNCT
ftr-370	3719	6	reviewed	review	VERB
ftr-370	3719	7	,	,	PUNCT
ftr-370	3719	8	10	10	NUM
ftr-370	3719	9	-	-	SYM
ftr-370	3719	10	8)	8)	NUM
ftr-370	3719	11	.	.	PUNCT
ftr-370	3720	1	even	even	ADV
ftr-370	3720	2	though	though	SCONJ
ftr-370	3720	3	the	the	DET
ftr-370	3720	4	taxpayer	taxpayer	NOUN
ftr-370	3720	5	spouse	spouse	NOUN
ftr-370	3720	6	was	be	AUX
ftr-370	3720	7	entitled	entitle	VERB
ftr-370	3720	8	to	to	ADP
ftr-370	3720	9	§	§	PROPN
ftr-370	3720	10	6015	6015	NUM
ftr-370	3720	11	relief	relief	NOUN
ftr-370	3720	12	,	,	PUNCT
ftr-370	3720	13	she	she	PRON
ftr-370	3720	14	could	could	AUX
ftr-370	3720	15	not	not	PART
ftr-370	3720	16	obtain	obtain	VERB
ftr-370	3720	17	a	a	DET
ftr-370	3720	18	refund	refund	NOUN
ftr-370	3720	19	of	of	ADP
ftr-370	3720	20	her	her	PRON
ftr-370	3720	21	husband	husband	NOUN
ftr-370	3720	22	’s	’s	PART
ftr-370	3720	23	tax	tax	NOUN
ftr-370	3720	24	liability	liability	NOUN
ftr-370	3720	25	satisfied	satisfy	VERB
ftr-370	3720	26	with	with	ADP
ftr-370	3720	27	her	her	PRON
ftr-370	3720	28	interest	interest	NOUN
ftr-370	3720	29	in	in	ADP
ftr-370	3720	30	community	community	NOUN
ftr-370	3720	31	property	property	NOUN
ftr-370	3720	32	,	,	PUNCT
ftr-370	3720	33	because	because	SCONJ
ftr-370	3720	34	under	under	ADP
ftr-370	3720	35	california	california	PROPN
ftr-370	3720	36	law	law	NOUN
ftr-370	3720	37	creditors	creditor	NOUN
ftr-370	3720	38	of	of	ADP
ftr-370	3720	39	either	either	DET
ftr-370	3720	40	spouse	spouse	NOUN
ftr-370	3720	41	could	could	AUX
ftr-370	3720	42	reach	reach	VERB
ftr-370	3720	43	all	all	DET
ftr-370	3720	44	community	community	NOUN
ftr-370	3720	45	assets	asset	NOUN
ftr-370	3720	46	and	and	CCONJ
ftr-370	3720	47	thus	thus	ADV
ftr-370	3720	48	the	the	DET
ftr-370	3720	49	federal	federal	ADJ
ftr-370	3720	50	tax	tax	NOUN
ftr-370	3720	51	lien	lien	NOUN
ftr-370	3720	52	under	under	ADP
ftr-370	3720	53	§	§	PROPN
ftr-370	3720	54	6321	6321	NUM
ftr-370	3720	55	attached	attach	VERB
ftr-370	3720	56	to	to	ADP
ftr-370	3720	57	100	100	NUM
ftr-370	3720	58	percent	percent	NOUN
ftr-370	3720	59	of	of	ADP
ftr-370	3720	60	the	the	DET
ftr-370	3720	61	community	community	NOUN
ftr-370	3720	62	property	property	NOUN
ftr-370	3720	63	.	.	PUNCT
ftr-370	3721	1	neither	neither	CCONJ
ftr-370	3721	2	§	§	PROPN
ftr-370	3721	3	6015(a	6015(a	NOUN
ftr-370	3721	4	)	)	PUNCT
ftr-370	3721	5	nor	nor	CCONJ
ftr-370	3721	6	§	§	PROPN
ftr-370	3721	7	6015(g	6015(g	NOUN
ftr-370	3721	8	)	)	PUNCT
ftr-370	3721	9	preempts	preempt	VERB
ftr-370	3721	10	community	community	NOUN
ftr-370	3721	11	property	property	NOUN
ftr-370	3721	12	law	law	NOUN
ftr-370	3721	13	for	for	ADP
ftr-370	3721	14	purposes	purpose	NOUN
ftr-370	3721	15	of	of	ADP
ftr-370	3721	16	the	the	DET
ftr-370	3721	17	issuance	issuance	NOUN
ftr-370	3721	18	of	of	ADP
ftr-370	3721	19	a	a	DET
ftr-370	3721	20	refund	refund	NOUN
ftr-370	3721	21	to	to	ADP
ftr-370	3721	22	an	an	DET
ftr-370	3721	23	innocent	innocent	ADJ
ftr-370	3721	24	spouse	spouse	NOUN
ftr-370	3721	25	.	.	PUNCT
ftr-370	3722	1	4	4	X
ftr-370	3722	2	.	.	X
ftr-370	3722	3	kollar	kollar	PROPN
ftr-370	3722	4	v.	v.	PROPN
ftr-370	3722	5	commissioner	commissioner	PROPN
ftr-370	3722	6	,	,	PUNCT
ftr-370	3722	7	131	131	NUM
ftr-370	3722	8	t.c	t.c	PROPN
ftr-370	3722	9	.	.	PUNCT
ftr-370	3723	1	no	no	INTJ
ftr-370	3723	2	.	.	NOUN
ftr-370	3724	1	12	12	NUM
ftr-370	3724	2	(	(	PUNCT
ftr-370	3724	3	11/25/08	11/25/08	PROPN
ftr-370	3724	4	)	)	PUNCT
ftr-370	3724	5	.	.	PUNCT
ftr-370	3725	1	judge	judge	PROPN
ftr-370	3725	2	marvel	marvel	PROPN
ftr-370	3725	3	held	hold	VERB
ftr-370	3725	4	that	that	SCONJ
ftr-370	3725	5	the	the	DET
ftr-370	3725	6	tax	tax	NOUN
ftr-370	3725	7	court	court	NOUN
ftr-370	3725	8	’s	’s	PART
ftr-370	3725	9	jurisdiction	jurisdiction	NOUN
ftr-370	3725	10	under	under	ADP
ftr-370	3725	11	§	§	PROPN
ftr-370	3725	12	6015(e)(1	6015(e)(1	NOUN
ftr-370	3725	13	)	)	PUNCT
ftr-370	3725	14	to	to	PART
ftr-370	3725	15	review	review	VERB
ftr-370	3725	16	the	the	DET
ftr-370	3725	17	denial	denial	NOUN
ftr-370	3725	18	by	by	ADP
ftr-370	3725	19	the	the	DET
ftr-370	3725	20	irs	irs	PROPN
ftr-370	3725	21	of	of	ADP
ftr-370	3725	22	§	§	PROPN
ftr-370	3725	23	6015(f	6015(f	PRON
ftr-370	3725	24	)	)	PUNCT
ftr-370	3725	25	equitable	equitable	ADJ
ftr-370	3725	26	relief	relief	NOUN
ftr-370	3725	27	extends	extend	VERB
ftr-370	3725	28	to	to	PART
ftr-370	3725	29	relief	relief	NOUN
ftr-370	3725	30	solely	solely	ADV
ftr-370	3725	31	from	from	ADP
ftr-370	3725	32	liability	liability	NOUN
ftr-370	3725	33	for	for	ADP
ftr-370	3725	34	interest	interest	NOUN
ftr-370	3725	35	on	on	ADP
ftr-370	3725	36	a	a	DET
ftr-370	3725	37	tax	tax	NOUN
ftr-370	3725	38	deficiency	deficiency	NOUN
ftr-370	3725	39	where	where	SCONJ
ftr-370	3725	40	relief	relief	NOUN
ftr-370	3725	41	from	from	ADP
ftr-370	3725	42	the	the	DET
ftr-370	3725	43	principal	principal	ADJ
ftr-370	3725	44	deficiency	deficiency	NOUN
ftr-370	3725	45	is	be	AUX
ftr-370	3725	46	not	not	PART
ftr-370	3725	47	in	in	ADP
ftr-370	3725	48	issue	issue	NOUN
ftr-370	3725	49	.	.	PUNCT
ftr-370	3726	1	sections	section	NOUN
ftr-370	3726	2	6601(e)(1	6601(e)(1	NUM
ftr-370	3726	3	)	)	PUNCT
ftr-370	3726	4	and	and	CCONJ
ftr-370	3726	5	6665(a	6665(a	NUM
ftr-370	3726	6	)	)	PUNCT
ftr-370	3726	7	provide	provide	VERB
ftr-370	3726	8	that	that	SCONJ
ftr-370	3726	9	“	"	PUNCT
ftr-370	3726	10	‘	'	PUNCT
ftr-370	3726	11	tax	tax	NOUN
ftr-370	3726	12	’	'	PUNCT
ftr-370	3726	13	for	for	ADP
ftr-370	3726	14	purposes	purpose	NOUN
ftr-370	3726	15	of	of	ADP
ftr-370	3726	16	the	the	DET
ftr-370	3726	17	code	code	NOUN
ftr-370	3726	18	included	include	VERB
ftr-370	3726	19	interest	interest	NOUN
ftr-370	3726	20	and	and	CCONJ
ftr-370	3726	21	penalties	penalty	NOUN
ftr-370	3726	22	,	,	PUNCT
ftr-370	3726	23	except	except	SCONJ
ftr-370	3726	24	in	in	ADP
ftr-370	3726	25	certain	certain	ADJ
ftr-370	3726	26	cases	case	NOUN
ftr-370	3726	27	not	not	PART
ftr-370	3726	28	relevant	relevant	ADJ
ftr-370	3726	29	to	to	ADP
ftr-370	3726	30	[	[	X
ftr-370	3726	31	the	the	DET
ftr-370	3726	32	question	question	NOUN
ftr-370	3726	33	of	of	ADP
ftr-370	3726	34	§	§	PROPN
ftr-370	3726	35	6015(e)(1	6015(e)(1	NOUN
ftr-370	3726	36	)	)	PUNCT
ftr-370	3726	37	jurisdiction	jurisdiction	NOUN
ftr-370	3726	38	]	]	PUNCT
ftr-370	3726	39	.	.	PUNCT
ftr-370	3726	40	”	"	PUNCT
ftr-370	3727	1	h.	h.	PROPN
ftr-370	3727	2	miscellaneous	miscellaneous	ADJ
ftr-370	3727	3	1	1	NUM
ftr-370	3727	4	.	.	PUNCT
ftr-370	3727	5	burton	burton	PROPN
ftr-370	3727	6	kanter	kanter	PROPN
ftr-370	3727	7	got	get	VERB
ftr-370	3727	8	in	in	ADP
ftr-370	3727	9	trouble	trouble	NOUN
ftr-370	3727	10	again	again	ADV
ftr-370	3727	11	,	,	PUNCT
ftr-370	3727	12	and	and	CCONJ
ftr-370	3727	13	this	this	DET
ftr-370	3727	14	time	time	NOUN
ftr-370	3727	15	it	it	PRON
ftr-370	3727	16	followed	follow	VERB
ftr-370	3727	17	him	he	PRON
ftr-370	3727	18	to	to	ADP
ftr-370	3727	19	the	the	DET
ftr-370	3727	20	grave	grave	NOUN
ftr-370	3727	21	.	.	PUNCT
ftr-370	3728	1	investment	investment	NOUN
ftr-370	3728	2	research	research	NOUN
ftr-370	3728	3	associates	associates	PROPN
ftr-370	3728	4	,	,	PUNCT
ftr-370	3728	5	ltd	ltd	PROPN
ftr-370	3728	6	.	.	PROPN
ftr-370	3729	1	v.	v.	PROPN
ftr-370	3729	2	commissioner	commissioner	PROPN
ftr-370	3729	3	,	,	PUNCT
ftr-370	3729	4	t.c	t.c	PROPN
ftr-370	3729	5	.	.	PROPN
ftr-370	3729	6	memo	memo	NOUN
ftr-370	3729	7	.	.	PUNCT
ftr-370	3730	1	1999	1999	NUM
ftr-370	3730	2	-	-	SYM
ftr-370	3730	3	407	407	NUM
ftr-370	3730	4	(	(	PUNCT
ftr-370	3730	5	12/15/99	12/15/99	NUM
ftr-370	3730	6	)	)	PUNCT
ftr-370	3730	7	.	.	PUNCT
ftr-370	3731	1	burton	burton	PROPN
ftr-370	3731	2	kanter	kanter	PROPN
ftr-370	3731	3	was	be	AUX
ftr-370	3731	4	held	hold	VERB
ftr-370	3731	5	liable	liable	ADJ
ftr-370	3731	6	for	for	ADP
ftr-370	3731	7	the	the	DET
ftr-370	3731	8	§	§	PROPN
ftr-370	3731	9	6653	6653	NUM
ftr-370	3731	10	fraud	fraud	NOUN
ftr-370	3731	11	penalty	penalty	NOUN
ftr-370	3731	12	by	by	ADP
ftr-370	3731	13	reason	reason	NOUN
ftr-370	3731	14	of	of	ADP
ftr-370	3731	15	his	his	PRON
ftr-370	3731	16	being	be	AUX
ftr-370	3731	17	“	"	PUNCT
ftr-370	3731	18	the	the	DET
ftr-370	3731	19	architect	architect	NOUN
ftr-370	3731	20	who	who	PRON
ftr-370	3731	21	planned	plan	VERB
ftr-370	3731	22	and	and	CCONJ
ftr-370	3731	23	executed	execute	VERB
ftr-370	3731	24	the	the	DET
ftr-370	3731	25	elaborate	elaborate	ADJ
ftr-370	3731	26	scheme	scheme	NOUN
ftr-370	3731	27	with	with	ADP
ftr-370	3731	28	respect	respect	NOUN
ftr-370	3731	29	to	to	ADP
ftr-370	3731	30	…	…	PUNCT
ftr-370	3731	31	kickback	kickback	NOUN
ftr-370	3731	32	income	income	NOUN
ftr-370	3731	33	payments	payment	NOUN
ftr-370	3731	34	.	.	PUNCT
ftr-370	3731	35	.	.	PUNCT
ftr-370	3731	36	.	.	PUNCT
ftr-370	3732	1	.	.	PUNCT
ftr-370	3732	2	”	"	PUNCT
ftr-370	3733	1	a.	a.	NOUN
ftr-370	3733	2	and	and	CCONJ
ftr-370	3733	3	the	the	DET
ftr-370	3733	4	tax	tax	NOUN
ftr-370	3733	5	court	court	NOUN
ftr-370	3733	6	’s	’s	PART
ftr-370	3733	7	procedures	procedure	NOUN
ftr-370	3733	8	are	be	AUX
ftr-370	3733	9	vindicated	vindicate	VERB
ftr-370	3733	10	and	and	CCONJ
ftr-370	3733	11	taxpayer	taxpayer	PROPN
ftr-370	3733	12	ballard	ballard	PROPN
ftr-370	3733	13	loses	lose	VERB
ftr-370	3733	14	on	on	ADP
ftr-370	3733	15	appeal	appeal	NOUN
ftr-370	3733	16	on	on	ADP
ftr-370	3733	17	the	the	DET
ftr-370	3733	18	fraud	fraud	NOUN
ftr-370	3733	19	issue	issue	NOUN
ftr-370	3733	20	in	in	ADP
ftr-370	3733	21	the	the	DET
ftr-370	3733	22	eleventh	eleventh	ADJ
ftr-370	3733	23	circuit	circuit	NOUN
ftr-370	3733	24	.	.	PUNCT
ftr-370	3734	1	ballard	ballard	PROPN
ftr-370	3734	2	v.	v.	PROPN
ftr-370	3734	3	commissioner	commissioner	PROPN
ftr-370	3734	4	,	,	PUNCT
ftr-370	3734	5	321	321	NUM
ftr-370	3734	6	f.3d	f.3d	NUM
ftr-370	3734	7	1037	1037	NUM
ftr-370	3734	8	(	(	PUNCT
ftr-370	3734	9	11th	11th	ADJ
ftr-370	3734	10	cir	cir	NOUN
ftr-370	3734	11	.	.	PUNCT
ftr-370	3735	1	2/13/03	2/13/03	NUM
ftr-370	3735	2	)	)	PUNCT
ftr-370	3735	3	,	,	PUNCT
ftr-370	3735	4	aff’g	aff’g	PROPN
ftr-370	3735	5	t.c	t.c	PROPN
ftr-370	3735	6	.	.	PROPN
ftr-370	3735	7	memo	memo	NOUN
ftr-370	3735	8	.	.	PUNCT
ftr-370	3736	1	1999	1999	NUM
ftr-370	3736	2	-	-	SYM
ftr-370	3736	3	407	407	NUM
ftr-370	3736	4	.	.	PUNCT
ftr-370	3737	1	the	the	DET
ftr-370	3737	2	eleventh	eleventh	ADJ
ftr-370	3737	3	circuit	circuit	NOUN
ftr-370	3737	4	affirmed	affirm	VERB
ftr-370	3737	5	the	the	DET
ftr-370	3737	6	tax	tax	NOUN
ftr-370	3737	7	court	court	NOUN
ftr-370	3737	8	2009	2009	NUM
ftr-370	3737	9	]	]	PUNCT
ftr-370	3737	10	recent	recent	ADJ
ftr-370	3737	11	developments	development	NOUN
ftr-370	3737	12	in	in	ADP
ftr-370	3737	13	federal	federal	ADJ
ftr-370	3737	14	income	income	NOUN
ftr-370	3737	15	taxation	taxation	NOUN
ftr-370	3737	16	447	447	NUM
ftr-370	3737	17	decision	decision	NOUN
ftr-370	3737	18	and	and	CCONJ
ftr-370	3737	19	rejected	reject	VERB
ftr-370	3737	20	the	the	DET
ftr-370	3737	21	taxpayers	taxpayer	NOUN
ftr-370	3737	22	’	'	PUNCT
ftr-370	3737	23	argument	argument	NOUN
ftr-370	3737	24	that	that	SCONJ
ftr-370	3737	25	changes	change	NOUN
ftr-370	3737	26	allegedly	allegedly	ADV
ftr-370	3737	27	made	make	VERB
ftr-370	3737	28	to	to	ADP
ftr-370	3737	29	the	the	DET
ftr-370	3737	30	original	original	ADJ
ftr-370	3737	31	draft	draft	NOUN
ftr-370	3737	32	opinion	opinion	NOUN
ftr-370	3737	33	from	from	ADP
ftr-370	3737	34	the	the	DET
ftr-370	3737	35	special	special	ADJ
ftr-370	3737	36	trial	trial	NOUN
ftr-370	3737	37	judge	judge	NOUN
ftr-370	3737	38	by	by	ADP
ftr-370	3737	39	judge	judge	PROPN
ftr-370	3737	40	dawson	dawson	PROPN
ftr-370	3737	41	before	before	SCONJ
ftr-370	3737	42	he	he	PRON
ftr-370	3737	43	adopted	adopt	VERB
ftr-370	3737	44	it	it	PRON
ftr-370	3737	45	were	be	AUX
ftr-370	3737	46	improper	improper	ADJ
ftr-370	3737	47	.	.	PUNCT
ftr-370	3738	1	b.	b.	PROPN
ftr-370	3738	2	and	and	CCONJ
ftr-370	3738	3	the	the	DET
ftr-370	3738	4	tax	tax	NOUN
ftr-370	3738	5	court	court	NOUN
ftr-370	3738	6	’s	’s	PART
ftr-370	3738	7	procedures	procedure	NOUN
ftr-370	3738	8	are	be	AUX
ftr-370	3738	9	vindicated	vindicate	VERB
ftr-370	3738	10	and	and	CCONJ
ftr-370	3738	11	taxpayer	taxpayer	PROPN
ftr-370	3738	12	kanter	kanter	PROPN
ftr-370	3738	13	’s	’s	PART
ftr-370	3738	14	estate	estate	NOUN
ftr-370	3738	15	loses	lose	VERB
ftr-370	3738	16	on	on	ADP
ftr-370	3738	17	appeal	appeal	NOUN
ftr-370	3738	18	on	on	ADP
ftr-370	3738	19	the	the	DET
ftr-370	3738	20	fraud	fraud	NOUN
ftr-370	3738	21	issue	issue	NOUN
ftr-370	3738	22	in	in	ADP
ftr-370	3738	23	the	the	DET
ftr-370	3738	24	eleventh	eleventh	ADJ
ftr-370	3738	25	circuit	circuit	NOUN
ftr-370	3738	26	.	.	PUNCT
ftr-370	3739	1	estate	estate	NOUN
ftr-370	3739	2	of	of	ADP
ftr-370	3739	3	kanter	kanter	PROPN
ftr-370	3739	4	v.	v.	PROPN
ftr-370	3739	5	commissioner	commissioner	PROPN
ftr-370	3739	6	,	,	PUNCT
ftr-370	3739	7	337	337	NUM
ftr-370	3739	8	f.3d	f.3d	NUM
ftr-370	3739	9	833	833	NUM
ftr-370	3739	10	(	(	PUNCT
ftr-370	3739	11	7th	7th	ADJ
ftr-370	3739	12	cir	cir	NOUN
ftr-370	3739	13	.	.	PUNCT
ftr-370	3740	1	7/24/03	7/24/03	NUM
ftr-370	3740	2	)	)	PUNCT
ftr-370	3740	3	(	(	PUNCT
ftr-370	3740	4	per	per	ADP
ftr-370	3740	5	curiam	curiam	NOUN
ftr-370	3740	6	)	)	PUNCT
ftr-370	3740	7	(	(	PUNCT
ftr-370	3740	8	2	2	NUM
ftr-370	3740	9	-	-	SYM
ftr-370	3740	10	1	1	NUM
ftr-370	3740	11	)	)	PUNCT
ftr-370	3740	12	,	,	PUNCT
ftr-370	3740	13	aff’g	aff’g	X
ftr-370	3740	14	in	in	ADP
ftr-370	3740	15	part	part	NOUN
ftr-370	3740	16	and	and	CCONJ
ftr-370	3740	17	rev’g	rev’g	PROPN
ftr-370	3740	18	in	in	ADP
ftr-370	3740	19	part	part	NOUN
ftr-370	3740	20	t.c	t.c	PROPN
ftr-370	3740	21	.	.	PROPN
ftr-370	3740	22	memo	memo	NOUN
ftr-370	3740	23	.	.	PUNCT
ftr-370	3741	1	1999	1999	NUM
ftr-370	3741	2	-	-	SYM
ftr-370	3741	3	407	407	NUM
ftr-370	3741	4	.	.	PUNCT
ftr-370	3742	1	the	the	DET
ftr-370	3742	2	court	court	NOUN
ftr-370	3742	3	found	find	VERB
ftr-370	3742	4	that	that	SCONJ
ftr-370	3742	5	the	the	DET
ftr-370	3742	6	nondisclosure	nondisclosure	NOUN
ftr-370	3742	7	of	of	ADP
ftr-370	3742	8	the	the	DET
ftr-370	3742	9	special	special	ADJ
ftr-370	3742	10	trial	trial	NOUN
ftr-370	3742	11	judge	judge	NOUN
ftr-370	3742	12	’s	’s	PART
ftr-370	3742	13	original	original	ADJ
ftr-370	3742	14	report	report	NOUN
ftr-370	3742	15	was	be	AUX
ftr-370	3742	16	proper	proper	ADJ
ftr-370	3742	17	,	,	PUNCT
ftr-370	3742	18	following	follow	VERB
ftr-370	3742	19	the	the	DET
ftr-370	3742	20	eleventh	eleventh	ADJ
ftr-370	3742	21	circuit	circuit	NOUN
ftr-370	3742	22	’s	’s	PART
ftr-370	3742	23	ballard	ballard	PROPN
ftr-370	3742	24	opinion	opinion	PROPN
ftr-370	3742	25	.	.	PUNCT
ftr-370	3743	1	it	it	PRON
ftr-370	3743	2	affirmed	affirm	VERB
ftr-370	3743	3	the	the	DET
ftr-370	3743	4	tax	tax	NOUN
ftr-370	3743	5	court	court	NOUN
ftr-370	3743	6	’s	’s	PART
ftr-370	3743	7	findings	finding	NOUN
ftr-370	3743	8	on	on	ADP
ftr-370	3743	9	the	the	DET
ftr-370	3743	10	issues	issue	NOUN
ftr-370	3743	11	of	of	ADP
ftr-370	3743	12	deficiencies	deficiency	NOUN
ftr-370	3743	13	,	,	PUNCT
ftr-370	3743	14	fraud	fraud	NOUN
ftr-370	3743	15	,	,	PUNCT
ftr-370	3743	16	and	and	CCONJ
ftr-370	3743	17	penalties	penalty	NOUN
ftr-370	3743	18	,	,	PUNCT
ftr-370	3743	19	but	but	CCONJ
ftr-370	3743	20	reversed	reverse	VERB
ftr-370	3743	21	as	as	ADP
ftr-370	3743	22	to	to	ADP
ftr-370	3743	23	other	other	ADJ
ftr-370	3743	24	findings	finding	NOUN
ftr-370	3743	25	.	.	PUNCT
ftr-370	3744	1	c.	c.	NOUN
ftr-370	3744	2	and	and	CCONJ
ftr-370	3744	3	the	the	DET
ftr-370	3744	4	tax	tax	NOUN
ftr-370	3744	5	court	court	NOUN
ftr-370	3744	6	’s	’s	PART
ftr-370	3744	7	procedures	procedure	NOUN
ftr-370	3744	8	are	be	AUX
ftr-370	3744	9	vindicated	vindicate	VERB
ftr-370	3744	10	but	but	CCONJ
ftr-370	3744	11	taxpayer	taxpayer	PROPN
ftr-370	3744	12	lisle	lisle	PROPN
ftr-370	3744	13	’s	’s	PART
ftr-370	3744	14	estate	estate	NOUN
ftr-370	3744	15	wins	win	VERB
ftr-370	3744	16	on	on	ADP
ftr-370	3744	17	appeal	appeal	NOUN
ftr-370	3744	18	on	on	ADP
ftr-370	3744	19	the	the	DET
ftr-370	3744	20	fraud	fraud	NOUN
ftr-370	3744	21	issue	issue	NOUN
ftr-370	3744	22	in	in	ADP
ftr-370	3744	23	the	the	DET
ftr-370	3744	24	fifth	fifth	ADJ
ftr-370	3744	25	circuit	circuit	NOUN
ftr-370	3744	26	.	.	PUNCT
ftr-370	3745	1	estate	estate	NOUN
ftr-370	3745	2	of	of	ADP
ftr-370	3745	3	lisle	lisle	PROPN
ftr-370	3745	4	v.	v.	CCONJ
ftr-370	3745	5	commissioner	commissioner	PROPN
ftr-370	3745	6	,	,	PUNCT
ftr-370	3745	7	341	341	NUM
ftr-370	3745	8	f.3d	f.3d	NUM
ftr-370	3745	9	364	364	NUM
ftr-370	3745	10	(	(	PUNCT
ftr-370	3745	11	5th	5th	ADJ
ftr-370	3745	12	cir	cir	NOUN
ftr-370	3745	13	.	.	PUNCT
ftr-370	3746	1	7/30/03	7/30/03	NUM
ftr-370	3746	2	)	)	PUNCT
ftr-370	3747	1	,	,	PUNCT
ftr-370	3747	2	aff’g	aff’g	X
ftr-370	3747	3	in	in	ADP
ftr-370	3747	4	part	part	NOUN
ftr-370	3747	5	and	and	CCONJ
ftr-370	3747	6	rev’g	rev’g	PROPN
ftr-370	3747	7	in	in	ADP
ftr-370	3747	8	part	part	NOUN
ftr-370	3747	9	t.c	t.c	PROPN
ftr-370	3747	10	.	.	PROPN
ftr-370	3747	11	memo	memo	NOUN
ftr-370	3747	12	.	.	PUNCT
ftr-370	3748	1	1999	1999	NUM
ftr-370	3748	2	-	-	SYM
ftr-370	3748	3	407	407	NUM
ftr-370	3748	4	.	.	PUNCT
ftr-370	3749	1	the	the	DET
ftr-370	3749	2	fifth	fifth	ADJ
ftr-370	3749	3	circuit	circuit	NOUN
ftr-370	3749	4	(	(	PUNCT
ftr-370	3749	5	judge	judge	PROPN
ftr-370	3749	6	higginbotham	higginbotham	PROPN
ftr-370	3749	7	)	)	PUNCT
ftr-370	3749	8	followed	follow	VERB
ftr-370	3749	9	the	the	DET
ftr-370	3749	10	eleventh	eleventh	ADJ
ftr-370	3749	11	and	and	CCONJ
ftr-370	3749	12	seventh	seventh	ADJ
ftr-370	3749	13	circuits	circuit	NOUN
ftr-370	3749	14	decisions	decision	NOUN
ftr-370	3749	15	upholding	uphold	VERB
ftr-370	3749	16	the	the	DET
ftr-370	3749	17	nondisclosure	nondisclosure	NOUN
ftr-370	3749	18	of	of	ADP
ftr-370	3749	19	the	the	DET
ftr-370	3749	20	special	special	ADJ
ftr-370	3749	21	trial	trial	NOUN
ftr-370	3749	22	judge	judge	NOUN
ftr-370	3749	23	’s	’s	PART
ftr-370	3749	24	original	original	ADJ
ftr-370	3749	25	report	report	NOUN
ftr-370	3749	26	by	by	ADP
ftr-370	3749	27	the	the	DET
ftr-370	3749	28	tax	tax	NOUN
ftr-370	3749	29	court	court	NOUN
ftr-370	3749	30	.	.	PUNCT
ftr-370	3750	1	d.	d.	PROPN
ftr-370	3750	2	justice	justice	PROPN
ftr-370	3750	3	ginsburg	ginsburg	PROPN
ftr-370	3750	4	to	to	ADP
ftr-370	3750	5	tax	tax	NOUN
ftr-370	3750	6	court	court	NOUN
ftr-370	3750	7	judges	judge	NOUN
ftr-370	3750	8	:	:	PUNCT
ftr-370	3750	9	“	"	PUNCT
ftr-370	3750	10	you	you	PRON
ftr-370	3750	11	article	article	NOUN
ftr-370	3750	12	i	i	PRON
ftr-370	3750	13	judges	judge	NOUN
ftr-370	3750	14	do	do	AUX
ftr-370	3750	15	n’t	not	PART
ftr-370	3750	16	understand	understand	VERB
ftr-370	3750	17	your	your	PRON
ftr-370	3750	18	own	own	ADJ
ftr-370	3750	19	rules	rule	NOUN
ftr-370	3750	20	,	,	PUNCT
ftr-370	3750	21	so	so	ADV
ftr-370	3750	22	let	let	VERB
ftr-370	3750	23	me	i	PRON
ftr-370	3750	24	tell	tell	VERB
ftr-370	3750	25	you	you	PRON
ftr-370	3750	26	what	what	PRON
ftr-370	3750	27	you	you	PRON
ftr-370	3750	28	meant	mean	VERB
ftr-370	3750	29	when	when	SCONJ
ftr-370	3750	30	you	you	PRON
ftr-370	3750	31	adopted	adopt	VERB
ftr-370	3750	32	them	they	PRON
ftr-370	3750	33	in	in	ADP
ftr-370	3750	34	1983	1983	NUM
ftr-370	3750	35	.	.	PUNCT
ftr-370	3750	36	”	"	PUNCT
ftr-370	3751	1	ballard	ballard	PROPN
ftr-370	3751	2	v.	v.	PROPN
ftr-370	3751	3	commissioner	commissioner	PROPN
ftr-370	3751	4	,	,	PUNCT
ftr-370	3751	5	544	544	NUM
ftr-370	3751	6	u.s	u.s	PROPN
ftr-370	3751	7	.	.	PROPN
ftr-370	3751	8	40	40	NUM
ftr-370	3751	9	(	(	PUNCT
ftr-370	3751	10	3/7/05	3/7/05	NUM
ftr-370	3751	11	)	)	PUNCT
ftr-370	3751	12	(	(	PUNCT
ftr-370	3751	13	7	7	NUM
ftr-370	3751	14	-	-	SYM
ftr-370	3751	15	2	2	NUM
ftr-370	3751	16	)	)	PUNCT
ftr-370	3751	17	,	,	PUNCT
ftr-370	3751	18	reversing	reverse	VERB
ftr-370	3751	19	and	and	CCONJ
ftr-370	3751	20	remanding	remand	VERB
ftr-370	3751	21	337	337	NUM
ftr-370	3751	22	f.3d	f.3d	NUM
ftr-370	3751	23	833	833	NUM
ftr-370	3751	24	(	(	PUNCT
ftr-370	3751	25	7th	7th	ADJ
ftr-370	3751	26	cir	cir	NOUN
ftr-370	3751	27	.	.	PUNCT
ftr-370	3752	1	7/24/03	7/24/03	NUM
ftr-370	3752	2	)	)	PUNCT
ftr-370	3752	3	and	and	CCONJ
ftr-370	3752	4	321	321	NUM
ftr-370	3752	5	f.3d	f.3d	NUM
ftr-370	3752	6	1037	1037	NUM
ftr-370	3752	7	(	(	PUNCT
ftr-370	3752	8	11th	11th	ADJ
ftr-370	3752	9	cir	cir	NOUN
ftr-370	3752	10	.	.	PUNCT
ftr-370	3753	1	2/13/03	2/13/03	NUM
ftr-370	3753	2	)	)	PUNCT
ftr-370	3753	3	.	.	PUNCT
ftr-370	3754	1	justice	justice	PROPN
ftr-370	3754	2	ginsburg	ginsburg	PROPN
ftr-370	3754	3	held	hold	VERB
ftr-370	3754	4	that	that	SCONJ
ftr-370	3754	5	the	the	DET
ftr-370	3754	6	tax	tax	NOUN
ftr-370	3754	7	court	court	NOUN
ftr-370	3754	8	may	may	AUX
ftr-370	3754	9	not	not	PART
ftr-370	3754	10	exclude	exclude	VERB
ftr-370	3754	11	from	from	ADP
ftr-370	3754	12	the	the	DET
ftr-370	3754	13	record	record	NOUN
ftr-370	3754	14	on	on	ADP
ftr-370	3754	15	appeal	appeal	NOUN
ftr-370	3754	16	nor	nor	CCONJ
ftr-370	3754	17	conceal	conceal	VERB
ftr-370	3754	18	from	from	ADP
ftr-370	3754	19	the	the	DET
ftr-370	3754	20	taxpayers	taxpayer	NOUN
ftr-370	3754	21	the	the	DET
ftr-370	3754	22	original	original	ADJ
ftr-370	3754	23	draft	draft	NOUN
ftr-370	3754	24	reports	report	NOUN
ftr-370	3754	25	of	of	ADP
ftr-370	3754	26	special	special	ADJ
ftr-370	3754	27	trial	trial	NOUN
ftr-370	3754	28	judges	judge	NOUN
ftr-370	3754	29	under	under	ADP
ftr-370	3754	30	tax	tax	NOUN
ftr-370	3754	31	court	court	NOUN
ftr-370	3754	32	rule	rule	NOUN
ftr-370	3754	33	183(b	183(b	NOUN
ftr-370	3754	34	)	)	PUNCT
ftr-370	3754	35	or	or	CCONJ
ftr-370	3754	36	under	under	ADP
ftr-370	3754	37	any	any	DET
ftr-370	3754	38	statutory	statutory	ADJ
ftr-370	3754	39	authority	authority	NOUN
ftr-370	3754	40	.	.	PUNCT
ftr-370	3755	1	•	•	NUM
ftr-370	3755	2	chief	chief	PROPN
ftr-370	3755	3	justice	justice	NOUN
ftr-370	3755	4	rehnquist	rehnquist	PROPN
ftr-370	3755	5	’s	’s	PART
ftr-370	3755	6	dissenting	dissent	VERB
ftr-370	3755	7	opinion	opinion	NOUN
ftr-370	3755	8	,	,	PUNCT
ftr-370	3755	9	joined	join	VERB
ftr-370	3755	10	in	in	ADP
ftr-370	3755	11	by	by	ADP
ftr-370	3755	12	justice	justice	PROPN
ftr-370	3755	13	thomas	thomas	PROPN
ftr-370	3755	14	,	,	PUNCT
ftr-370	3755	15	states	state	VERB
ftr-370	3755	16	that	that	SCONJ
ftr-370	3755	17	the	the	DET
ftr-370	3755	18	“	"	PUNCT
ftr-370	3755	19	tax	tax	NOUN
ftr-370	3755	20	court	court	NOUN
ftr-370	3755	21	’s	’s	PART
ftr-370	3755	22	compliance	compliance	NOUN
ftr-370	3755	23	with	with	ADP
ftr-370	3755	24	its	its	PRON
ftr-370	3755	25	own	own	ADJ
ftr-370	3755	26	rules	rule	NOUN
ftr-370	3755	27	is	be	AUX
ftr-370	3755	28	a	a	DET
ftr-370	3755	29	matter	matter	NOUN
ftr-370	3755	30	on	on	ADP
ftr-370	3755	31	which	which	PRON
ftr-370	3755	32	we	we	PRON
ftr-370	3755	33	should	should	AUX
ftr-370	3755	34	defer	defer	VERB
ftr-370	3755	35	to	to	ADP
ftr-370	3755	36	the	the	DET
ftr-370	3755	37	interpretation	interpretation	NOUN
ftr-370	3755	38	of	of	ADP
ftr-370	3755	39	that	that	DET
ftr-370	3755	40	court	court	NOUN
ftr-370	3755	41	.	.	PUNCT
ftr-370	3755	42	”	"	PUNCT
ftr-370	3756	1	e.	e.	PROPN
ftr-370	3756	2	the	the	DET
ftr-370	3756	3	eleventh	eleventh	ADJ
ftr-370	3756	4	circuit	circuit	NOUN
ftr-370	3756	5	orders	order	NOUN
ftr-370	3756	6	that	that	SCONJ
ftr-370	3756	7	the	the	DET
ftr-370	3756	8	special	special	ADJ
ftr-370	3756	9	trial	trial	NOUN
ftr-370	3756	10	judge	judge	NOUN
ftr-370	3756	11	’s	’s	PART
ftr-370	3756	12	report	report	NOUN
ftr-370	3756	13	be	be	AUX
ftr-370	3756	14	added	add	VERB
ftr-370	3756	15	to	to	ADP
ftr-370	3756	16	the	the	DET
ftr-370	3756	17	record	record	NOUN
ftr-370	3756	18	.	.	PUNCT
ftr-370	3757	1	ballard	ballard	PROPN
ftr-370	3757	2	v.	v.	PROPN
ftr-370	3757	3	commissioner	commissioner	PROPN
ftr-370	3757	4	,	,	PUNCT
ftr-370	3757	5	2005	2005	NUM
ftr-370	3757	6	-	-	SYM
ftr-370	3757	7	1	1	NUM
ftr-370	3757	8	u.s.t.c	u.s.t.c	PROPN
ftr-370	3757	9	.	.	PROPN
ftr-370	3758	1	¶	¶	PROPN
ftr-370	3758	2	50,393	50,393	NUM
ftr-370	3758	3	(	(	PUNCT
ftr-370	3758	4	11th	11th	ADJ
ftr-370	3758	5	cir	cir	NOUN
ftr-370	3758	6	.	.	PUNCT
ftr-370	3759	1	5/17/05	5/17/05	NUM
ftr-370	3759	2	)	)	PUNCT
ftr-370	3759	3	.	.	PUNCT
ftr-370	3760	1	f.	f.	PROPN
ftr-370	3760	2	tax	tax	PROPN
ftr-370	3760	3	court	court	NOUN
ftr-370	3760	4	changes	change	VERB
ftr-370	3760	5	its	its	PRON
ftr-370	3760	6	rules	rule	NOUN
ftr-370	3760	7	.	.	PUNCT
ftr-370	3761	1	(	(	PUNCT
ftr-370	3761	2	9/20/05	9/20/05	NUM
ftr-370	3761	3	)	)	PUNCT
ftr-370	3761	4	.	.	PUNCT
ftr-370	3762	1	the	the	DET
ftr-370	3762	2	tax	tax	NOUN
ftr-370	3762	3	court	court	NOUN
ftr-370	3762	4	adopted	adopt	VERB
ftr-370	3762	5	amendments	amendment	NOUN
ftr-370	3762	6	to	to	ADP
ftr-370	3762	7	tax	tax	NOUN
ftr-370	3762	8	court	court	NOUN
ftr-370	3762	9	rules	rule	VERB
ftr-370	3762	10	182	182	NUM
ftr-370	3762	11	and	and	CCONJ
ftr-370	3762	12	183	183	NUM
ftr-370	3762	13	,	,	PUNCT
ftr-370	3762	14	relating	relate	VERB
ftr-370	3762	15	to	to	ADP
ftr-370	3762	16	special	special	ADJ
ftr-370	3762	17	trial	trial	NOUN
ftr-370	3762	18	judges	judge	NOUN
ftr-370	3762	19	’	'	PUNCT
ftr-370	3762	20	reports	report	NOUN
ftr-370	3762	21	in	in	ADP
ftr-370	3762	22	cases	case	NOUN
ftr-370	3762	23	other	other	ADJ
ftr-370	3762	24	than	than	ADP
ftr-370	3762	25	small	small	ADJ
ftr-370	3762	26	tax	tax	NOUN
ftr-370	3762	27	cases	case	NOUN
ftr-370	3762	28	.	.	PUNCT
ftr-370	3763	1	the	the	DET
ftr-370	3763	2	special	special	ADJ
ftr-370	3763	3	trial	trial	NOUN
ftr-370	3763	4	judge	judge	NOUN
ftr-370	3763	5	’s	’s	PART
ftr-370	3763	6	recommended	recommend	VERB
ftr-370	3763	7	findings	finding	NOUN
ftr-370	3763	8	of	of	ADP
ftr-370	3763	9	fact	fact	NOUN
ftr-370	3763	10	and	and	CCONJ
ftr-370	3763	11	conclusions	conclusion	NOUN
ftr-370	3763	12	of	of	ADP
ftr-370	3763	13	law	law	NOUN
ftr-370	3763	14	are	be	AUX
ftr-370	3763	15	to	to	PART
ftr-370	3763	16	be	be	AUX
ftr-370	3763	17	served	serve	VERB
ftr-370	3763	18	on	on	ADP
ftr-370	3763	19	the	the	DET
ftr-370	3763	20	parties	party	NOUN
ftr-370	3763	21	,	,	PUNCT
ftr-370	3763	22	who	who	PRON
ftr-370	3763	23	may	may	AUX
ftr-370	3763	24	file	file	VERB
ftr-370	3763	25	written	write	VERB
ftr-370	3763	26	objections	objection	NOUN
ftr-370	3763	27	and	and	CCONJ
ftr-370	3763	28	responses	response	NOUN
ftr-370	3763	29	.	.	PUNCT
ftr-370	3764	1	after	after	ADP
ftr-370	3764	2	the	the	DET
ftr-370	3764	3	448	448	NUM
ftr-370	3764	4	florida	florida	PROPN
ftr-370	3764	5	tax	tax	NOUN
ftr-370	3764	6	review	review	NOUN
ftr-370	3764	7	[	[	X
ftr-370	3764	8	vol	vol	NOUN
ftr-370	3764	9	.	.	PUNCT
ftr-370	3764	10	9	9	NUM
ftr-370	3764	11	:	:	PUNCT
ftr-370	3764	12	si	si	NOUN
ftr-370	3764	13	case	case	NOUN
ftr-370	3764	14	is	be	AUX
ftr-370	3764	15	assigned	assign	VERB
ftr-370	3764	16	to	to	ADP
ftr-370	3764	17	a	a	DET
ftr-370	3764	18	regular	regular	ADJ
ftr-370	3764	19	judge	judge	NOUN
ftr-370	3764	20	,	,	PUNCT
ftr-370	3764	21	any	any	DET
ftr-370	3764	22	changes	change	NOUN
ftr-370	3764	23	made	make	VERB
ftr-370	3764	24	shall	shall	AUX
ftr-370	3764	25	be	be	AUX
ftr-370	3764	26	reflected	reflect	VERB
ftr-370	3764	27	in	in	ADP
ftr-370	3764	28	the	the	DET
ftr-370	3764	29	record	record	NOUN
ftr-370	3764	30	and	and	CCONJ
ftr-370	3764	31	“	"	PUNCT
ftr-370	3764	32	[	[	X
ftr-370	3764	33	d]ue	d]ue	X
ftr-370	3764	34	regard	regard	NOUN
ftr-370	3764	35	shall	shall	AUX
ftr-370	3764	36	be	be	AUX
ftr-370	3764	37	given	give	VERB
ftr-370	3764	38	to	to	ADP
ftr-370	3764	39	the	the	DET
ftr-370	3764	40	circumstance	circumstance	NOUN
ftr-370	3764	41	that	that	PRON
ftr-370	3764	42	the	the	DET
ftr-370	3764	43	special	special	ADJ
ftr-370	3764	44	trial	trial	NOUN
ftr-370	3764	45	judge	judge	NOUN
ftr-370	3764	46	had	have	VERB
ftr-370	3764	47	the	the	DET
ftr-370	3764	48	opportunity	opportunity	NOUN
ftr-370	3764	49	to	to	PART
ftr-370	3764	50	evaluate	evaluate	VERB
ftr-370	3764	51	the	the	DET
ftr-370	3764	52	credibility	credibility	NOUN
ftr-370	3764	53	of	of	ADP
ftr-370	3764	54	witnesses	witness	NOUN
ftr-370	3764	55	,	,	PUNCT
ftr-370	3764	56	and	and	CCONJ
ftr-370	3764	57	the	the	DET
ftr-370	3764	58	finding	finding	NOUN
ftr-370	3764	59	of	of	ADP
ftr-370	3764	60	fact	fact	NOUN
ftr-370	3764	61	recommended	recommend	VERB
ftr-370	3764	62	by	by	ADP
ftr-370	3764	63	the	the	DET
ftr-370	3764	64	special	special	ADJ
ftr-370	3764	65	trial	trial	NOUN
ftr-370	3764	66	judge	judge	NOUN
ftr-370	3764	67	shall	shall	AUX
ftr-370	3764	68	be	be	AUX
ftr-370	3764	69	presumed	presume	VERB
ftr-370	3764	70	to	to	PART
ftr-370	3764	71	be	be	AUX
ftr-370	3764	72	correct	correct	ADJ
ftr-370	3764	73	.	.	PUNCT
ftr-370	3764	74	”	"	PUNCT
ftr-370	3765	1	g.	g.	PROPN
ftr-370	3765	2	the	the	DET
ftr-370	3765	3	eleventh	eleventh	ADJ
ftr-370	3765	4	circuit	circuit	NOUN
ftr-370	3765	5	remands	remand	VERB
ftr-370	3765	6	the	the	DET
ftr-370	3765	7	case	case	NOUN
ftr-370	3765	8	to	to	ADP
ftr-370	3765	9	the	the	DET
ftr-370	3765	10	tax	tax	NOUN
ftr-370	3765	11	court	court	NOUN
ftr-370	3765	12	–	–	PUNCT
ftr-370	3765	13	after	after	ADP
ftr-370	3765	14	reinstating	reinstate	VERB
ftr-370	3765	15	the	the	DET
ftr-370	3765	16	special	special	ADJ
ftr-370	3765	17	trial	trial	NOUN
ftr-370	3765	18	judge	judge	NOUN
ftr-370	3765	19	’s	’s	PART
ftr-370	3765	20	report	report	NOUN
ftr-370	3765	21	.	.	PUNCT
ftr-370	3766	1	ballard	ballard	PROPN
ftr-370	3766	2	v.	v.	PROPN
ftr-370	3766	3	commissioner	commissioner	PROPN
ftr-370	3766	4	,	,	PUNCT
ftr-370	3766	5	429	429	NUM
ftr-370	3766	6	f.3d	f.3d	NUM
ftr-370	3766	7	1026	1026	NUM
ftr-370	3766	8	(	(	PUNCT
ftr-370	3766	9	11th	11th	ADJ
ftr-370	3766	10	cir	cir	NOUN
ftr-370	3766	11	.	.	PUNCT
ftr-370	3767	1	11/2/05	11/2/05	NUM
ftr-370	3767	2	)	)	PUNCT
ftr-370	3768	1	(	(	PUNCT
ftr-370	3768	2	per	per	ADP
ftr-370	3768	3	curiam	curiam	NOUN
ftr-370	3768	4	)	)	PUNCT
ftr-370	3768	5	.	.	PUNCT
ftr-370	3769	1	the	the	DET
ftr-370	3769	2	case	case	NOUN
ftr-370	3769	3	was	be	AUX
ftr-370	3769	4	remanded	remand	VERB
ftr-370	3769	5	to	to	ADP
ftr-370	3769	6	the	the	DET
ftr-370	3769	7	tax	tax	NOUN
ftr-370	3769	8	court	court	NOUN
ftr-370	3769	9	with	with	ADP
ftr-370	3769	10	the	the	DET
ftr-370	3769	11	following	follow	VERB
ftr-370	3769	12	instructions	instruction	NOUN
ftr-370	3769	13	:	:	PUNCT
ftr-370	3769	14	(	(	PUNCT
ftr-370	3769	15	1	1	X
ftr-370	3769	16	)	)	PUNCT
ftr-370	3769	17	the	the	DET
ftr-370	3769	18	“	"	PUNCT
ftr-370	3769	19	collaborative	collaborative	ADJ
ftr-370	3769	20	report	report	NOUN
ftr-370	3769	21	and	and	CCONJ
ftr-370	3769	22	opinion	opinion	NOUN
ftr-370	3769	23	”	"	PUNCT
ftr-370	3769	24	is	be	AUX
ftr-370	3769	25	ordered	order	VERB
ftr-370	3769	26	stricken	stricken	VERB
ftr-370	3769	27	;	;	PUNCT
ftr-370	3769	28	(	(	PUNCT
ftr-370	3769	29	2	2	X
ftr-370	3769	30	)	)	PUNCT
ftr-370	3769	31	the	the	DET
ftr-370	3769	32	original	original	ADJ
ftr-370	3769	33	report	report	NOUN
ftr-370	3769	34	of	of	ADP
ftr-370	3769	35	the	the	DET
ftr-370	3769	36	special	special	ADJ
ftr-370	3769	37	trial	trial	NOUN
ftr-370	3769	38	judge	judge	NOUN
ftr-370	3769	39	is	be	AUX
ftr-370	3769	40	ordered	order	VERB
ftr-370	3769	41	reinstated	reinstate	VERB
ftr-370	3769	42	;	;	PUNCT
ftr-370	3769	43	(	(	PUNCT
ftr-370	3769	44	3	3	X
ftr-370	3769	45	)	)	PUNCT
ftr-370	3769	46	the	the	DET
ftr-370	3769	47	tax	tax	NOUN
ftr-370	3769	48	court	court	NOUN
ftr-370	3769	49	chief	chief	NOUN
ftr-370	3769	50	judge	judge	NOUN
ftr-370	3769	51	is	be	AUX
ftr-370	3769	52	instructed	instruct	VERB
ftr-370	3769	53	to	to	PART
ftr-370	3769	54	assign	assign	VERB
ftr-370	3769	55	this	this	DET
ftr-370	3769	56	case	case	NOUN
ftr-370	3769	57	to	to	ADP
ftr-370	3769	58	a	a	DET
ftr-370	3769	59	previously	previously	ADV
ftr-370	3769	60	-	-	PUNCT
ftr-370	3769	61	uninvolved	uninvolved	ADJ
ftr-370	3769	62	regular	regular	ADJ
ftr-370	3769	63	tax	tax	NOUN
ftr-370	3769	64	court	court	NOUN
ftr-370	3769	65	judge	judge	NOUN
ftr-370	3769	66	;	;	PUNCT
ftr-370	3769	67	and	and	CCONJ
ftr-370	3769	68	(	(	PUNCT
ftr-370	3769	69	4	4	X
ftr-370	3769	70	)	)	PUNCT
ftr-370	3769	71	the	the	DET
ftr-370	3769	72	tax	tax	NOUN
ftr-370	3769	73	court	court	NOUN
ftr-370	3769	74	shall	shall	AUX
ftr-370	3769	75	proceed	proceed	VERB
ftr-370	3769	76	to	to	PART
ftr-370	3769	77	review	review	VERB
ftr-370	3769	78	this	this	DET
ftr-370	3769	79	matter	matter	NOUN
ftr-370	3769	80	in	in	ADP
ftr-370	3769	81	accordance	accordance	NOUN
ftr-370	3769	82	with	with	ADP
ftr-370	3769	83	the	the	DET
ftr-370	3769	84	supreme	supreme	PROPN
ftr-370	3769	85	court	court	PROPN
ftr-370	3769	86	’s	’s	PART
ftr-370	3769	87	dictates	dictate	NOUN
ftr-370	3769	88	and	and	CCONJ
ftr-370	3769	89	with	with	ADP
ftr-370	3769	90	its	its	PRON
ftr-370	3769	91	newly	newly	ADV
ftr-370	3769	92	-	-	PUNCT
ftr-370	3769	93	revised	revise	VERB
ftr-370	3769	94	rules	rule	NOUN
ftr-370	3769	95	182	182	NUM
ftr-370	3769	96	and	and	CCONJ
ftr-370	3769	97	183	183	NUM
ftr-370	3769	98	,	,	PUNCT
ftr-370	3769	99	giving	give	VERB
ftr-370	3769	100	“	"	PUNCT
ftr-370	3769	101	due	due	ADJ
ftr-370	3769	102	regard	regard	NOUN
ftr-370	3769	103	”	"	PUNCT
ftr-370	3769	104	to	to	ADP
ftr-370	3769	105	the	the	DET
ftr-370	3769	106	credibility	credibility	NOUN
ftr-370	3769	107	determinations	determination	NOUN
ftr-370	3769	108	of	of	ADP
ftr-370	3769	109	the	the	DET
ftr-370	3769	110	special	special	ADJ
ftr-370	3769	111	trial	trial	NOUN
ftr-370	3769	112	judge	judge	NOUN
ftr-370	3769	113	and	and	CCONJ
ftr-370	3769	114	presuming	presume	VERB
ftr-370	3769	115	correct	correct	ADJ
ftr-370	3769	116	fact	fact	NOUN
ftr-370	3769	117	findings	finding	NOUN
ftr-370	3769	118	of	of	ADP
ftr-370	3769	119	the	the	DET
ftr-370	3769	120	trial	trial	NOUN
ftr-370	3769	121	judge	judge	NOUN
ftr-370	3769	122	.	.	PUNCT
ftr-370	3770	1	h.	h.	PROPN
ftr-370	3770	2	estate	estate	PROPN
ftr-370	3770	3	of	of	ADP
ftr-370	3770	4	lisle	lisle	PROPN
ftr-370	3770	5	v.	v.	CCONJ
ftr-370	3770	6	commissioner	commissioner	PROPN
ftr-370	3770	7	,	,	PUNCT
ftr-370	3770	8	431	431	NUM
ftr-370	3770	9	f.3d	f.3d	NUM
ftr-370	3770	10	439	439	NUM
ftr-370	3770	11	(	(	PUNCT
ftr-370	3770	12	5th	5th	ADJ
ftr-370	3770	13	cir	cir	NOUN
ftr-370	3770	14	.	.	PUNCT
ftr-370	3771	1	11/22/05	11/22/05	NUM
ftr-370	3771	2	)	)	PUNCT
ftr-370	3771	3	(	(	PUNCT
ftr-370	3771	4	per	per	ADP
ftr-370	3771	5	curiam	curiam	NOUN
ftr-370	3771	6	)	)	PUNCT
ftr-370	3771	7	.	.	PUNCT
ftr-370	3772	1	the	the	DET
ftr-370	3772	2	case	case	NOUN
ftr-370	3772	3	was	be	AUX
ftr-370	3772	4	remanded	remand	VERB
ftr-370	3772	5	to	to	ADP
ftr-370	3772	6	the	the	DET
ftr-370	3772	7	tax	tax	NOUN
ftr-370	3772	8	court	court	NOUN
ftr-370	3772	9	with	with	ADP
ftr-370	3772	10	orders	order	NOUN
ftr-370	3772	11	to	to	PART
ftr-370	3772	12	:	:	PUNCT
ftr-370	3772	13	(	(	PUNCT
ftr-370	3772	14	1	1	X
ftr-370	3772	15	)	)	PUNCT
ftr-370	3772	16	strike	strike	VERB
ftr-370	3772	17	the	the	DET
ftr-370	3772	18	“	"	PUNCT
ftr-370	3772	19	collaborative	collaborative	ADJ
ftr-370	3772	20	report	report	NOUN
ftr-370	3772	21	”	"	PUNCT
ftr-370	3772	22	that	that	PRON
ftr-370	3772	23	formed	form	VERB
ftr-370	3772	24	the	the	DET
ftr-370	3772	25	basis	basis	NOUN
ftr-370	3772	26	of	of	ADP
ftr-370	3772	27	the	the	DET
ftr-370	3772	28	tax	tax	NOUN
ftr-370	3772	29	court	court	NOUN
ftr-370	3772	30	’s	’s	PART
ftr-370	3772	31	ultimate	ultimate	ADJ
ftr-370	3772	32	decision	decision	NOUN
ftr-370	3772	33	;	;	PUNCT
ftr-370	3772	34	(	(	PUNCT
ftr-370	3772	35	2	2	X
ftr-370	3772	36	)	)	PUNCT
ftr-370	3772	37	reinstate	reinstate	NOUN
ftr-370	3772	38	judge	judge	NOUN
ftr-370	3772	39	couvillion	couvillion	PROPN
ftr-370	3772	40	’s	’s	PART
ftr-370	3772	41	original	original	ADJ
ftr-370	3772	42	report	report	NOUN
ftr-370	3772	43	;	;	PUNCT
ftr-370	3772	44	(	(	PUNCT
ftr-370	3772	45	3	3	X
ftr-370	3772	46	)	)	PUNCT
ftr-370	3772	47	refer	refer	VERB
ftr-370	3772	48	this	this	DET
ftr-370	3772	49	case	case	NOUN
ftr-370	3772	50	to	to	ADP
ftr-370	3772	51	a	a	DET
ftr-370	3772	52	regular	regular	ADJ
ftr-370	3772	53	tax	tax	NOUN
ftr-370	3772	54	court	court	NOUN
ftr-370	3772	55	judge	judge	NOUN
ftr-370	3772	56	who	who	PRON
ftr-370	3772	57	had	have	VERB
ftr-370	3772	58	no	no	DET
ftr-370	3772	59	involvement	involvement	NOUN
ftr-370	3772	60	in	in	ADP
ftr-370	3772	61	the	the	DET
ftr-370	3772	62	preparation	preparation	NOUN
ftr-370	3772	63	of	of	ADP
ftr-370	3772	64	the	the	DET
ftr-370	3772	65	aforementioned	aforementioned	ADJ
ftr-370	3772	66	“	"	PUNCT
ftr-370	3772	67	collaborative	collaborative	ADJ
ftr-370	3772	68	report	report	NOUN
ftr-370	3772	69	”	"	PUNCT
ftr-370	3772	70	and	and	CCONJ
ftr-370	3772	71	who	who	PRON
ftr-370	3772	72	shall	shall	AUX
ftr-370	3772	73	give	give	VERB
ftr-370	3772	74	“	"	PUNCT
ftr-370	3772	75	due	due	ADJ
ftr-370	3772	76	regard	regard	NOUN
ftr-370	3772	77	”	"	PUNCT
ftr-370	3772	78	to	to	ADP
ftr-370	3772	79	the	the	DET
ftr-370	3772	80	credibility	credibility	NOUN
ftr-370	3772	81	determinations	determination	NOUN
ftr-370	3772	82	of	of	ADP
ftr-370	3772	83	judge	judge	NOUN
ftr-370	3772	84	couvillion	couvillion	NOUN
ftr-370	3772	85	,	,	PUNCT
ftr-370	3772	86	presuming	presume	VERB
ftr-370	3772	87	that	that	SCONJ
ftr-370	3772	88	his	his	PRON
ftr-370	3772	89	fact	fact	NOUN
ftr-370	3772	90	findings	finding	NOUN
ftr-370	3772	91	are	be	AUX
ftr-370	3772	92	correct	correct	ADJ
ftr-370	3772	93	unless	unless	SCONJ
ftr-370	3772	94	manifestly	manifestly	ADV
ftr-370	3772	95	unreasonable	unreasonable	ADJ
ftr-370	3772	96	[	[	X
ftr-370	3772	97	in	in	ADP
ftr-370	3772	98	dealing	deal	VERB
ftr-370	3772	99	with	with	ADP
ftr-370	3772	100	the	the	DET
ftr-370	3772	101	remaining	remain	VERB
ftr-370	3772	102	issues	issue	NOUN
ftr-370	3772	103	of	of	ADP
ftr-370	3772	104	tax	tax	NOUN
ftr-370	3772	105	deficiency	deficiency	NOUN
ftr-370	3772	106	]	]	PUNCT
ftr-370	3772	107	;	;	PUNCT
ftr-370	3772	108	and	and	CCONJ
ftr-370	3772	109	(	(	PUNCT
ftr-370	3772	110	4	4	X
ftr-370	3772	111	)	)	PUNCT
ftr-370	3772	112	adhere	adhere	VERB
ftr-370	3772	113	strictly	strictly	ADV
ftr-370	3772	114	hereafter	hereafter	ADV
ftr-370	3772	115	to	to	ADP
ftr-370	3772	116	the	the	DET
ftr-370	3772	117	amended	amend	VERB
ftr-370	3772	118	tax	tax	NOUN
ftr-370	3772	119	court	court	NOUN
ftr-370	3772	120	rule	rule	NOUN
ftr-370	3772	121	in	in	ADP
ftr-370	3772	122	finalizing	finalize	VERB
ftr-370	3772	123	tax	tax	NOUN
ftr-370	3772	124	court	court	NOUN
ftr-370	3772	125	opinions	opinion	NOUN
ftr-370	3772	126	.	.	PUNCT
ftr-370	3773	1	i.	i.	PROPN
ftr-370	3773	2	on	on	ADP
ftr-370	3773	3	remand	remand	NOUN
ftr-370	3773	4	,	,	PUNCT
ftr-370	3773	5	in	in	ADP
ftr-370	3773	6	a	a	DET
ftr-370	3773	7	458	458	NUM
ftr-370	3773	8	-	-	PUNCT
ftr-370	3773	9	page	page	NOUN
ftr-370	3773	10	opinion	opinion	NOUN
ftr-370	3773	11	judge	judge	NOUN
ftr-370	3773	12	haines	haine	NOUN
ftr-370	3773	13	of	of	ADP
ftr-370	3773	14	the	the	DET
ftr-370	3773	15	tax	tax	NOUN
ftr-370	3773	16	court	court	NOUN
ftr-370	3773	17	pours	pour	VERB
ftr-370	3773	18	out	out	ADP
ftr-370	3773	19	kanter	kanter	PROPN
ftr-370	3773	20	and	and	CCONJ
ftr-370	3773	21	ballard	ballard	PROPN
ftr-370	3773	22	.	.	PUNCT
ftr-370	3774	1	estate	estate	NOUN
ftr-370	3774	2	of	of	ADP
ftr-370	3774	3	kanter	kanter	PROPN
ftr-370	3774	4	v.	v.	PROPN
ftr-370	3774	5	commissioner	commissioner	PROPN
ftr-370	3774	6	,	,	PUNCT
ftr-370	3774	7	t.c	t.c	PROPN
ftr-370	3774	8	.	.	PROPN
ftr-370	3774	9	memo	memo	NOUN
ftr-370	3774	10	.	.	PUNCT
ftr-370	3775	1	2007	2007	NUM
ftr-370	3775	2	-	-	SYM
ftr-370	3775	3	21	21	NUM
ftr-370	3775	4	(	(	PUNCT
ftr-370	3775	5	2/1/07	2/1/07	NUM
ftr-370	3775	6	)	)	PUNCT
ftr-370	3775	7	.	.	PUNCT
ftr-370	3776	1	the	the	DET
ftr-370	3776	2	tax	tax	NOUN
ftr-370	3776	3	court	court	NOUN
ftr-370	3776	4	(	(	PUNCT
ftr-370	3776	5	judge	judge	NOUN
ftr-370	3776	6	haines	haine	NOUN
ftr-370	3776	7	)	)	PUNCT
ftr-370	3776	8	found	find	VERB
ftr-370	3776	9	that	that	SCONJ
ftr-370	3776	10	certain	certain	ADJ
ftr-370	3776	11	of	of	ADP
ftr-370	3776	12	the	the	DET
ftr-370	3776	13	special	special	ADJ
ftr-370	3776	14	trial	trial	NOUN
ftr-370	3776	15	judge	judge	NOUN
ftr-370	3776	16	’s	’s	PART
ftr-370	3776	17	findings	finding	NOUN
ftr-370	3776	18	of	of	ADP
ftr-370	3776	19	fact	fact	NOUN
ftr-370	3776	20	were	be	AUX
ftr-370	3776	21	“	"	PUNCT
ftr-370	3776	22	manifestly	manifestly	ADV
ftr-370	3776	23	unreasonable	unreasonable	ADJ
ftr-370	3776	24	”	"	PUNCT
ftr-370	3776	25	because	because	SCONJ
ftr-370	3776	26	they	they	PRON
ftr-370	3776	27	were	be	AUX
ftr-370	3776	28	“	"	PUNCT
ftr-370	3776	29	internally	internally	ADV
ftr-370	3776	30	inconsistent	inconsistent	ADJ
ftr-370	3776	31	or	or	CCONJ
ftr-370	3776	32	so	so	ADV
ftr-370	3776	33	implausible	implausible	ADJ
ftr-370	3776	34	that	that	SCONJ
ftr-370	3776	35	a	a	DET
ftr-370	3776	36	reasonable	reasonable	ADJ
ftr-370	3776	37	fact	fact	NOUN
ftr-370	3776	38	finder	finder	NOUN
ftr-370	3776	39	would	would	AUX
ftr-370	3776	40	not	not	PART
ftr-370	3776	41	believe	believe	VERB
ftr-370	3776	42	[	[	PUNCT
ftr-370	3776	43	the	the	DET
ftr-370	3776	44	recommended	recommend	VERB
ftr-370	3776	45	finding	finding	NOUN
ftr-370	3776	46	]	]	PUNCT
ftr-370	3776	47	”	"	PUNCT
ftr-370	3776	48	or	or	CCONJ
ftr-370	3776	49	they	they	PRON
ftr-370	3776	50	were	be	AUX
ftr-370	3776	51	“	"	PUNCT
ftr-370	3776	52	directly	directly	ADV
ftr-370	3776	53	contradicted	contradict	VERB
ftr-370	3776	54	by	by	ADP
ftr-370	3776	55	documentary	documentary	NOUN
ftr-370	3776	56	or	or	CCONJ
ftr-370	3776	57	objective	objective	ADJ
ftr-370	3776	58	evidence	evidence	NOUN
ftr-370	3776	59	.	.	PUNCT
ftr-370	3776	60	”	"	PUNCT
ftr-370	3777	1	judge	judge	NOUN
ftr-370	3777	2	haines	haine	NOUN
ftr-370	3777	3	therefore	therefore	ADV
ftr-370	3777	4	found	find	VERB
ftr-370	3777	5	that	that	SCONJ
ftr-370	3777	6	the	the	DET
ftr-370	3777	7	kanter	kanter	NOUN
ftr-370	3777	8	-	-	PUNCT
ftr-370	3777	9	related	relate	VERB
ftr-370	3777	10	entities	entity	NOUN
ftr-370	3777	11	were	be	AUX
ftr-370	3777	12	shams	sham	NOUN
ftr-370	3777	13	,	,	PUNCT
ftr-370	3777	14	that	that	SCONJ
ftr-370	3777	15	“	"	PUNCT
ftr-370	3777	16	kanter	kanter	PROPN
ftr-370	3777	17	,	,	PUNCT
ftr-370	3777	18	ballard	ballard	PROPN
ftr-370	3777	19	,	,	PUNCT
ftr-370	3777	20	and	and	CCONJ
ftr-370	3777	21	lisle	lisle	PROPN
ftr-370	3777	22	participated	participate	VERB
ftr-370	3777	23	in	in	ADP
ftr-370	3777	24	a	a	DET
ftr-370	3777	25	complex	complex	ADJ
ftr-370	3777	26	,	,	PUNCT
ftr-370	3777	27	well	well	ADV
ftr-370	3777	28	-	-	PUNCT
ftr-370	3777	29	disguised	disguise	VERB
ftr-370	3777	30	scheme	scheme	NOUN
ftr-370	3777	31	to	to	PART
ftr-370	3777	32	share	share	VERB
ftr-370	3777	33	kickback	kickback	NOUN
ftr-370	3777	34	payments	payment	NOUN
ftr-370	3777	35	earned	earn	VERB
ftr-370	3777	36	jointly	jointly	ADV
ftr-370	3777	37	by	by	ADP
ftr-370	3777	38	kanter	kanter	PROPN
ftr-370	3777	39	,	,	PUNCT
ftr-370	3777	40	ballard	ballard	PROPN
ftr-370	3777	41	,	,	PUNCT
ftr-370	3777	42	and	and	CCONJ
ftr-370	3777	43	lisle	lisle	PROPN
ftr-370	3777	44	,	,	PUNCT
ftr-370	3777	45	”	"	PUNCT
ftr-370	3777	46	and	and	CCONJ
ftr-370	3777	47	that	that	SCONJ
ftr-370	3777	48	they	they	PRON
ftr-370	3777	49	earned	earn	VERB
ftr-370	3777	50	income	income	NOUN
ftr-370	3777	51	during	during	ADP
ftr-370	3777	52	the	the	DET
ftr-370	3777	53	years	year	NOUN
ftr-370	3777	54	at	at	ADP
ftr-370	3777	55	issue	issue	NOUN
ftr-370	3777	56	which	which	PRON
ftr-370	3777	57	they	they	PRON
ftr-370	3777	58	failed	fail	VERB
ftr-370	3777	59	to	to	PART
ftr-370	3777	60	report	report	VERB
ftr-370	3777	61	.	.	PUNCT
ftr-370	3778	1	•	•	NUM
ftr-370	3778	2	judge	judge	NOUN
ftr-370	3778	3	haines	haine	NOUN
ftr-370	3778	4	found	find	VERB
ftr-370	3778	5	that	that	SCONJ
ftr-370	3778	6	–	–	PUNCT
ftr-370	3778	7	based	base	VERB
ftr-370	3778	8	upon	upon	SCONJ
ftr-370	3778	9	factors	factor	NOUN
ftr-370	3778	10	such	such	ADJ
ftr-370	3778	11	as	as	ADP
ftr-370	3778	12	(	(	PUNCT
ftr-370	3778	13	1	1	NUM
ftr-370	3778	14	)	)	PUNCT
ftr-370	3778	15	failure	failure	NOUN
ftr-370	3778	16	to	to	PART
ftr-370	3778	17	report	report	VERB
ftr-370	3778	18	substantial	substantial	ADJ
ftr-370	3778	19	amounts	amount	NOUN
ftr-370	3778	20	of	of	ADP
ftr-370	3778	21	income	income	NOUN
ftr-370	3778	22	,	,	PUNCT
ftr-370	3778	23	(	(	PUNCT
ftr-370	3778	24	2	2	X
ftr-370	3778	25	)	)	PUNCT
ftr-370	3778	26	concealment	concealment	NOUN
ftr-370	3778	27	of	of	ADP
ftr-370	3778	28	the	the	DET
ftr-370	3778	29	true	true	ADJ
ftr-370	3778	30	nature	nature	NOUN
ftr-370	3778	31	of	of	ADP
ftr-370	3778	32	the	the	DET
ftr-370	3778	33	income	income	NOUN
ftr-370	3778	34	and	and	CCONJ
ftr-370	3778	35	the	the	DET
ftr-370	3778	36	identity	identity	NOUN
ftr-370	3778	37	of	of	ADP
ftr-370	3778	38	the	the	DET
ftr-370	3778	39	earners	earner	NOUN
ftr-370	3778	40	of	of	ADP
ftr-370	3778	41	the	the	DET
ftr-370	3778	42	income	income	NOUN
ftr-370	3778	43	,	,	PUNCT
ftr-370	3778	44	2009	2009	NUM
ftr-370	3778	45	]	]	PUNCT
ftr-370	3778	46	recent	recent	ADJ
ftr-370	3778	47	developments	development	NOUN
ftr-370	3778	48	in	in	ADP
ftr-370	3778	49	federal	federal	ADJ
ftr-370	3778	50	income	income	NOUN
ftr-370	3778	51	taxation	taxation	NOUN
ftr-370	3778	52	449	449	NUM
ftr-370	3778	53	(	(	PUNCT
ftr-370	3778	54	3	3	X
ftr-370	3778	55	)	)	PUNCT
ftr-370	3778	56	use	use	NOUN
ftr-370	3778	57	of	of	ADP
ftr-370	3778	58	sham	sham	NOUN
ftr-370	3778	59	,	,	PUNCT
ftr-370	3778	60	conduit	conduit	NOUN
ftr-370	3778	61	,	,	PUNCT
ftr-370	3778	62	and	and	CCONJ
ftr-370	3778	63	nominee	nominee	NOUN
ftr-370	3778	64	entities	entity	NOUN
ftr-370	3778	65	,	,	PUNCT
ftr-370	3778	66	(	(	PUNCT
ftr-370	3778	67	4	4	X
ftr-370	3778	68	)	)	PUNCT
ftr-370	3778	69	reporting	report	VERB
ftr-370	3778	70	kanter	kanter	PROPN
ftr-370	3778	71	’s	’s	PART
ftr-370	3778	72	and	and	CCONJ
ftr-370	3778	73	ballard	ballard	PROPN
ftr-370	3778	74	’s	’s	PART
ftr-370	3778	75	income	income	NOUN
ftr-370	3778	76	on	on	ADP
ftr-370	3778	77	iras	ira	NOUN
ftr-370	3778	78	[	[	X
ftr-370	3778	79	and	and	CCONJ
ftr-370	3778	80	another	another	DET
ftr-370	3778	81	entity	entity	NOUN
ftr-370	3778	82	’s	’s	PART
ftr-370	3778	83	]	]	PUNCT
ftr-370	3778	84	tax	tax	NOUN
ftr-370	3778	85	returns	return	NOUN
ftr-370	3778	86	,	,	PUNCT
ftr-370	3778	87	(	(	PUNCT
ftr-370	3778	88	5	5	X
ftr-370	3778	89	)	)	PUNCT
ftr-370	3778	90	commingling	commingling	NOUN
ftr-370	3778	91	of	of	ADP
ftr-370	3778	92	kanter	kanter	PROPN
ftr-370	3778	93	’s	’s	PART
ftr-370	3778	94	and	and	CCONJ
ftr-370	3778	95	ballard	ballard	PROPN
ftr-370	3778	96	’s	’s	PART
ftr-370	3778	97	income	income	NOUN
ftr-370	3778	98	with	with	ADP
ftr-370	3778	99	funds	fund	NOUN
ftr-370	3778	100	belonging	belong	VERB
ftr-370	3778	101	to	to	ADP
ftr-370	3778	102	others	other	NOUN
ftr-370	3778	103	,	,	PUNCT
ftr-370	3778	104	(	(	PUNCT
ftr-370	3778	105	6	6	NUM
ftr-370	3778	106	)	)	PUNCT
ftr-370	3778	107	phony	phony	ADJ
ftr-370	3778	108	loans	loan	NOUN
ftr-370	3778	109	,	,	PUNCT
ftr-370	3778	110	(	(	PUNCT
ftr-370	3778	111	7	7	X
ftr-370	3778	112	)	)	PUNCT
ftr-370	3778	113	false	false	ADJ
ftr-370	3778	114	and	and	CCONJ
ftr-370	3778	115	misleading	misleading	ADJ
ftr-370	3778	116	documents	document	NOUN
ftr-370	3778	117	,	,	PUNCT
ftr-370	3778	118	and	and	CCONJ
ftr-370	3778	119	(	(	PUNCT
ftr-370	3778	120	8)	8)	NUM
ftr-370	3778	121	failure	failure	NOUN
ftr-370	3778	122	to	to	PART
ftr-370	3778	123	cooperate	cooperate	VERB
ftr-370	3778	124	during	during	ADP
ftr-370	3778	125	the	the	DET
ftr-370	3778	126	examination	examination	NOUN
ftr-370	3778	127	process	process	NOUN
ftr-370	3778	128	by	by	ADP
ftr-370	3778	129	engaging	engage	VERB
ftr-370	3778	130	in	in	ADP
ftr-370	3778	131	a	a	DET
ftr-370	3778	132	“	"	PUNCT
ftr-370	3778	133	strategy	strategy	NOUN
ftr-370	3778	134	of	of	ADP
ftr-370	3778	135	obfuscation	obfuscation	NOUN
ftr-370	3778	136	and	and	CCONJ
ftr-370	3778	137	delay	delay	NOUN
ftr-370	3778	138	”	"	PUNCT
ftr-370	3778	139	–	–	PUNCT
ftr-370	3778	140	the	the	DET
ftr-370	3778	141	commissioner	commissioner	NOUN
ftr-370	3778	142	demonstrated	demonstrate	VERB
ftr-370	3778	143	by	by	ADP
ftr-370	3778	144	“	"	PUNCT
ftr-370	3778	145	clear	clear	ADJ
ftr-370	3778	146	and	and	CCONJ
ftr-370	3778	147	convincing	convincing	ADJ
ftr-370	3778	148	evidence	evidence	NOUN
ftr-370	3778	149	”	"	PUNCT
ftr-370	3778	150	that	that	SCONJ
ftr-370	3778	151	kanter	kanter	PROPN
ftr-370	3778	152	and	and	CCONJ
ftr-370	3778	153	ballard	ballard	PROPN
ftr-370	3778	154	filed	file	VERB
ftr-370	3778	155	false	false	ADJ
ftr-370	3778	156	and	and	CCONJ
ftr-370	3778	157	fraudulent	fraudulent	ADJ
ftr-370	3778	158	tax	tax	NOUN
ftr-370	3778	159	returns	return	NOUN
ftr-370	3778	160	for	for	ADP
ftr-370	3778	161	each	each	PRON
ftr-370	3778	162	of	of	ADP
ftr-370	3778	163	the	the	DET
ftr-370	3778	164	years	year	NOUN
ftr-370	3778	165	at	at	ADP
ftr-370	3778	166	issue	issue	NOUN
ftr-370	3778	167	.	.	PUNCT
ftr-370	3779	1	•	•	NUM
ftr-370	3779	2	judge	judge	NOUN
ftr-370	3779	3	haines	haine	NOUN
ftr-370	3779	4	held	hold	VERB
ftr-370	3779	5	that	that	SCONJ
ftr-370	3779	6	the	the	DET
ftr-370	3779	7	tax	tax	NOUN
ftr-370	3779	8	court	court	NOUN
ftr-370	3779	9	is	be	AUX
ftr-370	3779	10	“	"	PUNCT
ftr-370	3779	11	obliged	oblige	VERB
ftr-370	3779	12	to	to	PART
ftr-370	3779	13	review	review	VERB
ftr-370	3779	14	the	the	DET
ftr-370	3779	15	recommended	recommend	VERB
ftr-370	3779	16	findings	finding	NOUN
ftr-370	3779	17	of	of	ADP
ftr-370	3779	18	fact	fact	NOUN
ftr-370	3779	19	and	and	CCONJ
ftr-370	3779	20	credibility	credibility	NOUN
ftr-370	3779	21	determinations	determination	NOUN
ftr-370	3779	22	set	set	VERB
ftr-370	3779	23	forth	forth	ADP
ftr-370	3779	24	in	in	ADP
ftr-370	3779	25	the	the	DET
ftr-370	3779	26	stj	stj	NOUN
ftr-370	3779	27	report	report	NOUN
ftr-370	3779	28	under	under	ADP
ftr-370	3779	29	a	a	DET
ftr-370	3779	30	‘	'	PUNCT
ftr-370	3779	31	manifestly	manifestly	ADV
ftr-370	3779	32	unreasonable	unreasonable	ADJ
ftr-370	3779	33	’	'	PUNCT
ftr-370	3779	34	standard	standard	NOUN
ftr-370	3779	35	of	of	ADP
ftr-370	3779	36	review	review	NOUN
ftr-370	3779	37	,	,	PUNCT
ftr-370	3779	38	and	and	CCONJ
ftr-370	3779	39	...	...	PUNCT
ftr-370	3779	40	may	may	AUX
ftr-370	3779	41	reject	reject	VERB
ftr-370	3779	42	such	such	ADJ
ftr-370	3779	43	findings	finding	NOUN
ftr-370	3779	44	of	of	ADP
ftr-370	3779	45	fact	fact	NOUN
ftr-370	3779	46	and	and	CCONJ
ftr-370	3779	47	credibility	credibility	NOUN
ftr-370	3779	48	determinations	determination	NOUN
ftr-370	3779	49	only	only	ADV
ftr-370	3779	50	if	if	SCONJ
ftr-370	3779	51	,	,	PUNCT
ftr-370	3779	52	after	after	ADP
ftr-370	3779	53	reviewing	review	VERB
ftr-370	3779	54	the	the	DET
ftr-370	3779	55	record	record	NOUN
ftr-370	3779	56	in	in	ADP
ftr-370	3779	57	its	its	PRON
ftr-370	3779	58	entirety	entirety	NOUN
ftr-370	3779	59	,	,	PUNCT
ftr-370	3779	60	[	[	X
ftr-370	3779	61	it	it	PRON
ftr-370	3779	62	]	]	X
ftr-370	3779	63	conclude[s	conclude[s	X
ftr-370	3779	64	]	]	X
ftr-370	3779	65	that	that	SCONJ
ftr-370	3779	66	the	the	DET
ftr-370	3779	67	recommended	recommend	VERB
ftr-370	3779	68	finding	finding	NOUN
ftr-370	3779	69	of	of	ADP
ftr-370	3779	70	fact	fact	NOUN
ftr-370	3779	71	or	or	CCONJ
ftr-370	3779	72	testimony	testimony	NOUN
ftr-370	3779	73	(	(	PUNCT
ftr-370	3779	74	1	1	X
ftr-370	3779	75	)	)	PUNCT
ftr-370	3779	76	is	be	AUX
ftr-370	3779	77	internally	internally	ADV
ftr-370	3779	78	inconsistent	inconsistent	ADJ
ftr-370	3779	79	or	or	CCONJ
ftr-370	3779	80	so	so	ADV
ftr-370	3779	81	implausible	implausible	ADJ
ftr-370	3779	82	that	that	SCONJ
ftr-370	3779	83	a	a	DET
ftr-370	3779	84	reasonable	reasonable	ADJ
ftr-370	3779	85	fact	fact	NOUN
ftr-370	3779	86	finder	finder	NOUN
ftr-370	3779	87	would	would	AUX
ftr-370	3779	88	not	not	PART
ftr-370	3779	89	believe	believe	VERB
ftr-370	3779	90	it	it	PRON
ftr-370	3779	91	,	,	PUNCT
ftr-370	3779	92	or	or	CCONJ
ftr-370	3779	93	(	(	PUNCT
ftr-370	3779	94	2	2	X
ftr-370	3779	95	)	)	PUNCT
ftr-370	3779	96	is	be	AUX
ftr-370	3779	97	not	not	PART
ftr-370	3779	98	credible	credible	ADJ
ftr-370	3779	99	because	because	SCONJ
ftr-370	3779	100	it	it	PRON
ftr-370	3779	101	is	be	AUX
ftr-370	3779	102	directly	directly	ADV
ftr-370	3779	103	contradicted	contradict	VERB
ftr-370	3779	104	by	by	ADP
ftr-370	3779	105	documentary	documentary	NOUN
ftr-370	3779	106	or	or	CCONJ
ftr-370	3779	107	objective	objective	ADJ
ftr-370	3779	108	evidence	evidence	NOUN
ftr-370	3779	109	.	.	PUNCT
ftr-370	3779	110	”	"	PUNCT
ftr-370	3780	1	furthermore	furthermore	ADV
ftr-370	3780	2	,	,	PUNCT
ftr-370	3780	3	judge	judge	NOUN
ftr-370	3780	4	haines	haine	NOUN
ftr-370	3780	5	held	hold	VERB
ftr-370	3780	6	that	that	SCONJ
ftr-370	3780	7	a	a	DET
ftr-370	3780	8	special	special	ADJ
ftr-370	3780	9	trial	trial	NOUN
ftr-370	3780	10	judge	judge	NOUN
ftr-370	3780	11	’s	’s	PART
ftr-370	3780	12	credibility	credibility	NOUN
ftr-370	3780	13	determinations	determination	NOUN
ftr-370	3780	14	may	may	AUX
ftr-370	3780	15	be	be	AUX
ftr-370	3780	16	rejected	reject	VERB
ftr-370	3780	17	under	under	ADP
ftr-370	3780	18	the	the	DET
ftr-370	3780	19	“	"	PUNCT
ftr-370	3780	20	manifestly	manifestly	ADV
ftr-370	3780	21	unreasonable	unreasonable	ADJ
ftr-370	3780	22	”	"	PUNCT
ftr-370	3780	23	standard	standard	NOUN
ftr-370	3780	24	of	of	ADP
ftr-370	3780	25	review	review	NOUN
ftr-370	3780	26	without	without	ADP
ftr-370	3780	27	rehearing	rehear	VERB
ftr-370	3780	28	the	the	DET
ftr-370	3780	29	disputed	dispute	VERB
ftr-370	3780	30	testimony	testimony	NOUN
ftr-370	3780	31	.	.	PUNCT
ftr-370	3781	1	•	•	NUM
ftr-370	3781	2	judge	judge	NOUN
ftr-370	3781	3	haines	haine	NOUN
ftr-370	3781	4	further	far	ADV
ftr-370	3781	5	found	find	VERB
ftr-370	3781	6	that	that	SCONJ
ftr-370	3781	7	the	the	DET
ftr-370	3781	8	appropriate	appropriate	ADJ
ftr-370	3781	9	standard	standard	NOUN
ftr-370	3781	10	for	for	ADP
ftr-370	3781	11	determining	determine	VERB
ftr-370	3781	12	whether	whether	SCONJ
ftr-370	3781	13	the	the	DET
ftr-370	3781	14	assignment	assignment	NOUN
ftr-370	3781	15	of	of	ADP
ftr-370	3781	16	income	income	NOUN
ftr-370	3781	17	doctrine	doctrine	NOUN
ftr-370	3781	18	should	should	AUX
ftr-370	3781	19	be	be	AUX
ftr-370	3781	20	applied	apply	VERB
ftr-370	3781	21	had	have	AUX
ftr-370	3781	22	been	be	AUX
ftr-370	3781	23	appropriately	appropriately	ADV
ftr-370	3781	24	articulated	articulate	VERB
ftr-370	3781	25	in	in	ADP
ftr-370	3781	26	united	united	PROPN
ftr-370	3781	27	states	states	PROPN
ftr-370	3781	28	v.	v.	PROPN
ftr-370	3781	29	newell	newell	PROPN
ftr-370	3781	30	,	,	PUNCT
ftr-370	3781	31	239	239	NUM
ftr-370	3781	32	f.3d	f.3d	NUM
ftr-370	3781	33	917	917	NUM
ftr-370	3781	34	,	,	PUNCT
ftr-370	3781	35	919	919	NUM
ftr-370	3781	36	-	-	SYM
ftr-370	3781	37	920	920	NUM
ftr-370	3781	38	,	,	PUNCT
ftr-370	3781	39	as	as	SCONJ
ftr-370	3781	40	follows	follow	VERB
ftr-370	3781	41	:	:	PUNCT
ftr-370	3781	42	to	to	PART
ftr-370	3781	43	shift	shift	VERB
ftr-370	3781	44	the	the	DET
ftr-370	3781	45	tax	tax	NOUN
ftr-370	3781	46	liability	liability	NOUN
ftr-370	3781	47	,	,	PUNCT
ftr-370	3781	48	the	the	DET
ftr-370	3781	49	assignor	assignor	NOUN
ftr-370	3781	50	[	[	X
ftr-370	3781	51	taxpayer	taxpayer	X
ftr-370	3781	52	]	]	PUNCT
ftr-370	3781	53	must	must	AUX
ftr-370	3781	54	relinquish	relinquish	VERB
ftr-370	3781	55	his	his	PRON
ftr-370	3781	56	control	control	NOUN
ftr-370	3781	57	over	over	ADP
ftr-370	3781	58	the	the	DET
ftr-370	3781	59	activity	activity	NOUN
ftr-370	3781	60	that	that	PRON
ftr-370	3781	61	generates	generate	VERB
ftr-370	3781	62	the	the	DET
ftr-370	3781	63	income	income	NOUN
ftr-370	3781	64	;	;	PUNCT
ftr-370	3781	65	the	the	DET
ftr-370	3781	66	income	income	NOUN
ftr-370	3781	67	must	must	AUX
ftr-370	3781	68	be	be	AUX
ftr-370	3781	69	the	the	DET
ftr-370	3781	70	fruit	fruit	NOUN
ftr-370	3781	71	of	of	ADP
ftr-370	3781	72	the	the	DET
ftr-370	3781	73	contract	contract	NOUN
ftr-370	3781	74	or	or	CCONJ
ftr-370	3781	75	the	the	DET
ftr-370	3781	76	property	property	NOUN
ftr-370	3781	77	itself	itself	PRON
ftr-370	3781	78	,	,	PUNCT
ftr-370	3781	79	and	and	CCONJ
ftr-370	3781	80	not	not	PART
ftr-370	3781	81	of	of	ADP
ftr-370	3781	82	his	his	PRON
ftr-370	3781	83	ongoing	ongoing	ADJ
ftr-370	3781	84	income	income	NOUN
ftr-370	3781	85	-	-	PUNCT
ftr-370	3781	86	producing	produce	VERB
ftr-370	3781	87	activity	activity	NOUN
ftr-370	3781	88	.	.	PUNCT
ftr-370	3781	89	...	...	PUNCT
ftr-370	3782	1	this	this	PRON
ftr-370	3782	2	means	mean	VERB
ftr-370	3782	3	,	,	PUNCT
ftr-370	3782	4	in	in	ADP
ftr-370	3782	5	the	the	DET
ftr-370	3782	6	case	case	NOUN
ftr-370	3782	7	of	of	ADP
ftr-370	3782	8	a	a	DET
ftr-370	3782	9	contract	contract	NOUN
ftr-370	3782	10	,	,	PUNCT
ftr-370	3782	11	that	that	SCONJ
ftr-370	3782	12	in	in	ADP
ftr-370	3782	13	order	order	NOUN
ftr-370	3782	14	to	to	PART
ftr-370	3782	15	shift	shift	VERB
ftr-370	3782	16	the	the	DET
ftr-370	3782	17	tax	tax	NOUN
ftr-370	3782	18	liability	liability	NOUN
ftr-370	3782	19	to	to	ADP
ftr-370	3782	20	the	the	DET
ftr-370	3782	21	assignee	assignee	NOUN
ftr-370	3782	22	the	the	DET
ftr-370	3782	23	assignor	assignor	NOUN
ftr-370	3782	24	either	either	CCONJ
ftr-370	3782	25	must	must	AUX
ftr-370	3782	26	assign	assign	VERB
ftr-370	3782	27	the	the	DET
ftr-370	3782	28	duty	duty	NOUN
ftr-370	3782	29	to	to	PART
ftr-370	3782	30	perform	perform	VERB
ftr-370	3782	31	along	along	ADP
ftr-370	3782	32	with	with	ADP
ftr-370	3782	33	the	the	DET
ftr-370	3782	34	right	right	NOUN
ftr-370	3782	35	to	to	PART
ftr-370	3782	36	be	be	AUX
ftr-370	3782	37	paid	pay	VERB
ftr-370	3782	38	or	or	CCONJ
ftr-370	3782	39	must	must	AUX
ftr-370	3782	40	have	have	AUX
ftr-370	3782	41	completed	complete	VERB
ftr-370	3782	42	performance	performance	NOUN
ftr-370	3782	43	before	before	SCONJ
ftr-370	3782	44	he	he	PRON
ftr-370	3782	45	assigned	assign	VERB
ftr-370	3782	46	the	the	DET
ftr-370	3782	47	contract	contract	NOUN
ftr-370	3782	48	;	;	PUNCT
ftr-370	3782	49	otherwise	otherwise	ADV
ftr-370	3782	50	it	it	PRON
ftr-370	3782	51	is	be	AUX
ftr-370	3782	52	he	he	PRON
ftr-370	3782	53	,	,	PUNCT
ftr-370	3782	54	not	not	PART
ftr-370	3782	55	the	the	DET
ftr-370	3782	56	contract	contract	NOUN
ftr-370	3782	57	,	,	PUNCT
ftr-370	3782	58	or	or	CCONJ
ftr-370	3782	59	the	the	DET
ftr-370	3782	60	assignee	assignee	NOUN
ftr-370	3782	61	,	,	PUNCT
ftr-370	3782	62	that	that	PRON
ftr-370	3782	63	is	be	AUX
ftr-370	3782	64	producing	produce	VERB
ftr-370	3782	65	the	the	DET
ftr-370	3782	66	contractual	contractual	ADJ
ftr-370	3782	67	income	income	NOUN
ftr-370	3782	68	–	–	PUNCT
ftr-370	3782	69	it	it	PRON
ftr-370	3782	70	is	be	AUX
ftr-370	3782	71	his	his	PRON
ftr-370	3782	72	income	income	NOUN
ftr-370	3782	73	,	,	PUNCT
ftr-370	3782	74	and	and	CCONJ
ftr-370	3782	75	he	he	PRON
ftr-370	3782	76	is	be	AUX
ftr-370	3782	77	just	just	ADV
ftr-370	3782	78	shifting	shift	VERB
ftr-370	3782	79	it	it	PRON
ftr-370	3782	80	to	to	ADP
ftr-370	3782	81	someone	someone	PRON
ftr-370	3782	82	else	else	ADV
ftr-370	3782	83	in	in	ADP
ftr-370	3782	84	order	order	NOUN
ftr-370	3782	85	to	to	PART
ftr-370	3782	86	avoid	avoid	VERB
ftr-370	3782	87	paying	pay	VERB
ftr-370	3782	88	income	income	NOUN
ftr-370	3782	89	tax	tax	NOUN
ftr-370	3782	90	on	on	ADP
ftr-370	3782	91	it	it	PRON
ftr-370	3782	92	.	.	PUNCT
ftr-370	3783	1	j.	j.	PROPN
ftr-370	3783	2	and	and	CCONJ
ftr-370	3783	3	the	the	DET
ftr-370	3783	4	beat	beat	NOUN
ftr-370	3783	5	goes	go	VERB
ftr-370	3783	6	on	on	ADP
ftr-370	3783	7	.	.	PUNCT
ftr-370	3784	1	ballard	ballard	PROPN
ftr-370	3784	2	v.	v.	PROPN
ftr-370	3784	3	commissioner	commissioner	PROPN
ftr-370	3784	4	,	,	PUNCT
ftr-370	3784	5	522	522	NUM
ftr-370	3784	6	f.3d	f.3d	NUM
ftr-370	3784	7	1229	1229	NUM
ftr-370	3784	8	,	,	PUNCT
ftr-370	3784	9	(	(	PUNCT
ftr-370	3784	10	11th	11th	ADJ
ftr-370	3784	11	cir	cir	NOUN
ftr-370	3784	12	.	.	PUNCT
ftr-370	3784	13	4/7/08	4/7/08	NUM
ftr-370	3784	14	)	)	PUNCT
ftr-370	3784	15	.	.	PUNCT
ftr-370	3785	1	the	the	DET
ftr-370	3785	2	eleventh	eleventh	ADJ
ftr-370	3785	3	circuit	circuit	NOUN
ftr-370	3785	4	(	(	PUNCT
ftr-370	3785	5	judge	judge	PROPN
ftr-370	3785	6	fay	fay	PROPN
ftr-370	3785	7	)	)	PUNCT
ftr-370	3785	8	reversed	reverse	VERB
ftr-370	3785	9	,	,	PUNCT
ftr-370	3785	10	vacated	vacate	VERB
ftr-370	3785	11	and	and	CCONJ
ftr-370	3785	12	remanded	remand	VERB
ftr-370	3785	13	the	the	DET
ftr-370	3785	14	tax	tax	NOUN
ftr-370	3785	15	court	court	NOUN
ftr-370	3785	16	decision	decision	NOUN
ftr-370	3785	17	,	,	PUNCT
ftr-370	3785	18	t.c	t.c	PROPN
ftr-370	3785	19	.	.	PROPN
ftr-370	3785	20	memo	memo	NOUN
ftr-370	3785	21	.	.	PUNCT
ftr-370	3786	1	200721	200721	NUM
ftr-370	3786	2	(	(	PUNCT
ftr-370	3786	3	2/1/07	2/1/07	NUM
ftr-370	3786	4	)	)	PUNCT
ftr-370	3786	5	,	,	PUNCT
ftr-370	3786	6	with	with	ADP
ftr-370	3786	7	instructions	instruction	NOUN
ftr-370	3786	8	to	to	PART
ftr-370	3786	9	“	"	PUNCT
ftr-370	3786	10	enter	enter	VERB
ftr-370	3786	11	an	an	DET
ftr-370	3786	12	order	order	NOUN
ftr-370	3786	13	approving	approve	VERB
ftr-370	3786	14	and	and	CCONJ
ftr-370	3786	15	adopting	adopt	VERB
ftr-370	3786	16	judge	judge	NOUN
ftr-370	3786	17	couvillion	couvillion	NOUN
ftr-370	3786	18	’s	’s	PART
ftr-370	3786	19	original	original	ADJ
ftr-370	3786	20	report	report	NOUN
ftr-370	3786	21	as	as	ADP
ftr-370	3786	22	the	the	DET
ftr-370	3786	23	opinion	opinion	NOUN
ftr-370	3786	24	of	of	ADP
ftr-370	3786	25	the	the	DET
ftr-370	3786	26	tax	tax	NOUN
ftr-370	3786	27	court	court	NOUN
ftr-370	3786	28	.	.	PUNCT
ftr-370	3786	29	”	"	PUNCT
ftr-370	3787	1	the	the	DET
ftr-370	3787	2	reason	reason	NOUN
ftr-370	3787	3	assigned	assign	VERB
ftr-370	3787	4	was	be	AUX
ftr-370	3787	5	that	that	SCONJ
ftr-370	3787	6	judge	judge	NOUN
ftr-370	3787	7	haines	haine	NOUN
ftr-370	3787	8	“	"	PUNCT
ftr-370	3787	9	did	do	AUX
ftr-370	3787	10	not	not	PART
ftr-370	3787	11	presume	presume	VERB
ftr-370	3787	12	judge	judge	NOUN
ftr-370	3787	13	couvillion	couvillion	NOUN
ftr-370	3787	14	’s	’s	PART
ftr-370	3787	15	findings	finding	NOUN
ftr-370	3787	16	to	to	PART
ftr-370	3787	17	be	be	AUX
ftr-370	3787	18	correct	correct	ADJ
ftr-370	3787	19	or	or	CCONJ
ftr-370	3787	20	give	give	VERB
ftr-370	3787	21	judge	judge	NOUN
ftr-370	3787	22	couvillion	couvillion	NOUN
ftr-370	3787	23	’s	’s	PART
ftr-370	3787	24	credibility	credibility	NOUN
ftr-370	3787	25	determinations	determination	VERB
ftr-370	3787	26	their	their	PRON
ftr-370	3787	27	due	due	ADJ
ftr-370	3787	28	deference	deference	NOUN
ftr-370	3787	29	,	,	PUNCT
ftr-370	3787	30	”	"	PUNCT
ftr-370	3787	31	concluding	conclude	VERB
ftr-370	3787	32	that	that	SCONJ
ftr-370	3787	33	450	450	NUM
ftr-370	3787	34	florida	florida	PROPN
ftr-370	3787	35	tax	tax	NOUN
ftr-370	3787	36	review	review	NOUN
ftr-370	3787	37	[	[	X
ftr-370	3787	38	vol	vol	NOUN
ftr-370	3787	39	.	.	PUNCT
ftr-370	3788	1	9	9	NUM
ftr-370	3788	2	:	:	PUNCT
ftr-370	3788	3	si	si	X
ftr-370	3788	4	it	it	PRON
ftr-370	3788	5	is	be	AUX
ftr-370	3788	6	no	no	DET
ftr-370	3788	7	surprise	surprise	NOUN
ftr-370	3788	8	that	that	SCONJ
ftr-370	3788	9	a	a	DET
ftr-370	3788	10	knowledgeable	knowledgeable	ADJ
ftr-370	3788	11	tax	tax	NOUN
ftr-370	3788	12	attorney	attorney	NOUN
ftr-370	3788	13	would	would	AUX
ftr-370	3788	14	use	use	VERB
ftr-370	3788	15	numerous	numerous	ADJ
ftr-370	3788	16	legal	legal	ADJ
ftr-370	3788	17	entities	entity	NOUN
ftr-370	3788	18	to	to	PART
ftr-370	3788	19	accomplish	accomplish	VERB
ftr-370	3788	20	different	different	ADJ
ftr-370	3788	21	objectives	objective	NOUN
ftr-370	3788	22	.	.	PUNCT
ftr-370	3789	1	this	this	PRON
ftr-370	3789	2	does	do	AUX
ftr-370	3789	3	not	not	PART
ftr-370	3789	4	make	make	VERB
ftr-370	3789	5	them	they	PRON
ftr-370	3789	6	illegitimate	illegitimate	VERB
ftr-370	3789	7	.	.	PUNCT
ftr-370	3790	1	unfortunately	unfortunately	ADV
ftr-370	3790	2	such	such	ADJ
ftr-370	3790	3	“	"	PUNCT
ftr-370	3790	4	maneuvering	maneuvering	NOUN
ftr-370	3790	5	”	"	PUNCT
ftr-370	3790	6	is	be	AUX
ftr-370	3790	7	apparently	apparently	ADV
ftr-370	3790	8	encouraged	encourage	VERB
ftr-370	3790	9	by	by	ADP
ftr-370	3790	10	our	our	PRON
ftr-370	3790	11	present	present	ADJ
ftr-370	3790	12	tax	tax	NOUN
ftr-370	3790	13	laws	law	NOUN
ftr-370	3790	14	and	and	CCONJ
ftr-370	3790	15	code	code	NOUN
ftr-370	3790	16	.	.	PUNCT
ftr-370	3791	1	k.	k.	PROPN
ftr-370	3791	2	and	and	CCONJ
ftr-370	3791	3	on	on	ADP
ftr-370	3791	4	.	.	PUNCT
ftr-370	3792	1	estate	estate	NOUN
ftr-370	3792	2	of	of	ADP
ftr-370	3792	3	lisle	lisle	PROPN
ftr-370	3792	4	v.	v.	ADP
ftr-370	3792	5	commissioner	commissioner	PROPN
ftr-370	3792	6	,	,	PUNCT
ftr-370	3792	7	541	541	NUM
ftr-370	3792	8	f.3d	f.3d	NUM
ftr-370	3792	9	595	595	NUM
ftr-370	3792	10	(	(	PUNCT
ftr-370	3792	11	5th	5th	ADJ
ftr-370	3792	12	cir	cir	NOUN
ftr-370	3792	13	.	.	PUNCT
ftr-370	3793	1	8/25/08	8/25/08	NUM
ftr-370	3793	2	)	)	PUNCT
ftr-370	3793	3	.	.	PUNCT
ftr-370	3794	1	the	the	DET
ftr-370	3794	2	fifth	fifth	ADJ
ftr-370	3794	3	circuit	circuit	NOUN
ftr-370	3794	4	followed	follow	VERB
ftr-370	3794	5	the	the	DET
ftr-370	3794	6	eleventh	eleventh	ADJ
ftr-370	3794	7	circuit	circuit	NOUN
ftr-370	3794	8	’s	’s	PART
ftr-370	3794	9	decision	decision	NOUN
ftr-370	3794	10	and	and	CCONJ
ftr-370	3794	11	reversed	reverse	VERB
ftr-370	3794	12	and	and	CCONJ
ftr-370	3794	13	remanded	remand	VERB
ftr-370	3794	14	judge	judge	NOUN
ftr-370	3794	15	haines	haine	NOUN
ftr-370	3794	16	’s	’s	PART
ftr-370	3794	17	decision	decision	NOUN
ftr-370	3794	18	.	.	PUNCT
ftr-370	3795	1	2	2	X
ftr-370	3795	2	.	.	X
ftr-370	3795	3	long	long	ADV
ftr-370	3795	4	live	live	VERB
ftr-370	3795	5	the	the	DET
ftr-370	3795	6	common	common	ADJ
ftr-370	3795	7	law	law	NOUN
ftr-370	3795	8	mailbox	mailbox	NOUN
ftr-370	3795	9	rule	rule	NOUN
ftr-370	3795	10	.	.	PUNCT
ftr-370	3796	1	philadelphia	philadelphia	PROPN
ftr-370	3796	2	marine	marine	PROPN
ftr-370	3796	3	trade	trade	PROPN
ftr-370	3796	4	v.	v.	PROPN
ftr-370	3796	5	commissioner	commissioner	NOUN
ftr-370	3796	6	,	,	PUNCT
ftr-370	3796	7	523	523	NUM
ftr-370	3796	8	f.3d	f.3d	NUM
ftr-370	3796	9	140	140	NUM
ftr-370	3796	10	(	(	PUNCT
ftr-370	3796	11	3d	3d	PROPN
ftr-370	3796	12	cir	cir	NOUN
ftr-370	3796	13	.	.	PUNCT
ftr-370	3797	1	4/15/08	4/15/08	NUM
ftr-370	3797	2	)	)	PUNCT
ftr-370	3797	3	.	.	PUNCT
ftr-370	3798	1	the	the	DET
ftr-370	3798	2	third	third	ADJ
ftr-370	3798	3	circuit	circuit	NOUN
ftr-370	3798	4	held	hold	VERB
ftr-370	3798	5	that	that	SCONJ
ftr-370	3798	6	the	the	DET
ftr-370	3798	7	application	application	NOUN
ftr-370	3798	8	of	of	ADP
ftr-370	3798	9	common	common	ADJ
ftr-370	3798	10	law	law	NOUN
ftr-370	3798	11	mailbox	mailbox	NOUN
ftr-370	3798	12	rule	rule	NOUN
ftr-370	3798	13	is	be	AUX
ftr-370	3798	14	unaffected	unaffected	ADJ
ftr-370	3798	15	by	by	ADP
ftr-370	3798	16	§	§	PROPN
ftr-370	3798	17	7502	7502	NUM
ftr-370	3798	18	where	where	SCONJ
ftr-370	3798	19	there	there	PRON
ftr-370	3798	20	is	be	VERB
ftr-370	3798	21	evidence	evidence	NOUN
ftr-370	3798	22	that	that	SCONJ
ftr-370	3798	23	the	the	DET
ftr-370	3798	24	document	document	NOUN
ftr-370	3798	25	was	be	AUX
ftr-370	3798	26	mailed	mail	VERB
ftr-370	3798	27	in	in	ADP
ftr-370	3798	28	manner	manner	NOUN
ftr-370	3798	29	than	than	ADP
ftr-370	3798	30	in	in	ADP
ftr-370	3798	31	the	the	DET
ftr-370	3798	32	normal	normal	ADJ
ftr-370	3798	33	course	course	NOUN
ftr-370	3798	34	would	would	AUX
ftr-370	3798	35	have	have	AUX
ftr-370	3798	36	resulted	result	VERB
ftr-370	3798	37	in	in	ADP
ftr-370	3798	38	receipt	receipt	NOUN
ftr-370	3798	39	before	before	ADP
ftr-370	3798	40	the	the	DET
ftr-370	3798	41	deadline	deadline	NOUN
ftr-370	3798	42	.	.	PUNCT
ftr-370	3799	1	the	the	DET
ftr-370	3799	2	taxpayer	taxpayer	NOUN
ftr-370	3799	3	could	could	AUX
ftr-370	3799	4	avail	avail	VERB
ftr-370	3799	5	itself	itself	PRON
ftr-370	3799	6	of	of	ADP
ftr-370	3799	7	the	the	DET
ftr-370	3799	8	mailbox	mailbox	NOUN
ftr-370	3799	9	rules	rule	NOUN
ftr-370	3799	10	because	because	SCONJ
ftr-370	3799	11	it	it	PRON
ftr-370	3799	12	produced	produce	VERB
ftr-370	3799	13	evidence	evidence	NOUN
ftr-370	3799	14	of	of	ADP
ftr-370	3799	15	produced	produce	VERB
ftr-370	3799	16	evidence	evidence	NOUN
ftr-370	3799	17	of	of	ADP
ftr-370	3799	18	mailing	mail	VERB
ftr-370	3799	19	the	the	DET
ftr-370	3799	20	documents	document	NOUN
ftr-370	3799	21	in	in	ADP
ftr-370	3799	22	question	question	NOUN
ftr-370	3799	23	on	on	ADP
ftr-370	3799	24	may	may	PROPN
ftr-370	3799	25	8	8	NUM
ftr-370	3799	26	and	and	CCONJ
ftr-370	3799	27	june	june	PROPN
ftr-370	3799	28	13	13	NUM
ftr-370	3799	29	by	by	ADP
ftr-370	3799	30	overnight	overnight	ADV
ftr-370	3799	31	and	and	CCONJ
ftr-370	3799	32	first	first	ADJ
ftr-370	3799	33	class	class	NOUN
ftr-370	3799	34	mail	mail	NOUN
ftr-370	3799	35	,	,	PUNCT
ftr-370	3799	36	respectively	respectively	ADV
ftr-370	3799	37	,	,	PUNCT
ftr-370	3799	38	which	which	PRON
ftr-370	3799	39	would	would	AUX
ftr-370	3799	40	have	have	AUX
ftr-370	3799	41	resulted	result	VERB
ftr-370	3799	42	in	in	ADP
ftr-370	3799	43	arrival	arrival	NOUN
ftr-370	3799	44	well	well	ADV
ftr-370	3799	45	before	before	ADP
ftr-370	3799	46	the	the	DET
ftr-370	3799	47	june	june	PROPN
ftr-370	3799	48	25	25	NUM
ftr-370	3799	49	deadline	deadline	NOUN
ftr-370	3799	50	.	.	PUNCT
ftr-370	3800	1	•	•	NUM
ftr-370	3800	2	note	note	NOUN
ftr-370	3800	3	there	there	PRON
ftr-370	3800	4	is	be	VERB
ftr-370	3800	5	a	a	DET
ftr-370	3800	6	split	split	NOUN
ftr-370	3800	7	in	in	ADP
ftr-370	3800	8	the	the	DET
ftr-370	3800	9	circuits	circuit	NOUN
ftr-370	3800	10	.	.	PUNCT
ftr-370	3801	1	the	the	DET
ftr-370	3801	2	eighth	eighth	ADJ
ftr-370	3801	3	,	,	PUNCT
ftr-370	3801	4	ninth	ninth	ADJ
ftr-370	3801	5	,	,	PUNCT
ftr-370	3801	6	and	and	CCONJ
ftr-370	3801	7	tenth	tenth	ADJ
ftr-370	3801	8	circuits	circuit	NOUN
ftr-370	3801	9	agree	agree	VERB
ftr-370	3801	10	with	with	ADP
ftr-370	3801	11	the	the	DET
ftr-370	3801	12	third	third	ADJ
ftr-370	3801	13	circuit	circuit	NOUN
ftr-370	3801	14	that	that	PRON
ftr-370	3801	15	a	a	DET
ftr-370	3801	16	taxpayer	taxpayer	NOUN
ftr-370	3801	17	may	may	AUX
ftr-370	3801	18	rely	rely	VERB
ftr-370	3801	19	on	on	ADP
ftr-370	3801	20	the	the	DET
ftr-370	3801	21	common	common	ADJ
ftr-370	3801	22	law	law	NOUN
ftr-370	3801	23	mailbox	mailbox	NOUN
ftr-370	3801	24	rule	rule	NOUN
ftr-370	3801	25	to	to	PART
ftr-370	3801	26	prove	prove	VERB
ftr-370	3801	27	that	that	SCONJ
ftr-370	3801	28	a	a	DET
ftr-370	3801	29	return	return	NOUN
ftr-370	3801	30	was	be	AUX
ftr-370	3801	31	timely	timely	ADV
ftr-370	3801	32	filed	file	VERB
ftr-370	3801	33	,	,	PUNCT
ftr-370	3801	34	estate	estate	NOUN
ftr-370	3801	35	of	of	ADP
ftr-370	3801	36	wood	wood	NOUN
ftr-370	3801	37	v.	v.	ADP
ftr-370	3801	38	commissioner	commissioner	NOUN
ftr-370	3801	39	,	,	PUNCT
ftr-370	3801	40	909	909	NUM
ftr-370	3801	41	f.2d	f.2d	SYM
ftr-370	3801	42	1155	1155	NUM
ftr-370	3801	43	(	(	PUNCT
ftr-370	3801	44	8th	8th	ADJ
ftr-370	3801	45	cir	cir	NOUN
ftr-370	3801	46	.	.	PUNCT
ftr-370	3801	47	1990	1990	NUM
ftr-370	3801	48	)	)	PUNCT
ftr-370	3801	49	;	;	PUNCT
ftr-370	3801	50	anderson	anderson	PROPN
ftr-370	3801	51	v.	v.	PROPN
ftr-370	3801	52	united	united	PROPN
ftr-370	3801	53	states	states	PROPN
ftr-370	3801	54	,	,	PUNCT
ftr-370	3801	55	966	966	NUM
ftr-370	3801	56	f.2d	f.2d	ADP
ftr-370	3801	57	487	487	NUM
ftr-370	3801	58	(	(	PUNCT
ftr-370	3801	59	9th	9th	ADJ
ftr-370	3801	60	cir	cir	NOUN
ftr-370	3801	61	.	.	PROPN
ftr-370	3801	62	1992	1992	NUM
ftr-370	3801	63	)	)	PUNCT
ftr-370	3801	64	;	;	PUNCT
ftr-370	3801	65	sorrentino	sorrentino	PROPN
ftr-370	3801	66	v.	v.	PROPN
ftr-370	3801	67	united	united	PROPN
ftr-370	3801	68	states	states	PROPN
ftr-370	3801	69	,	,	PUNCT
ftr-370	3801	70	383	383	NUM
ftr-370	3801	71	f.3d	f.3d	NUM
ftr-370	3801	72	1187	1187	NUM
ftr-370	3801	73	(	(	PUNCT
ftr-370	3801	74	10th	10th	ADJ
ftr-370	3801	75	cir	cir	NOUN
ftr-370	3801	76	.	.	PUNCT
ftr-370	3801	77	2004	2004	NUM
ftr-370	3801	78	)	)	PUNCT
ftr-370	3801	79	,	,	PUNCT
ftr-370	3801	80	cert	cert	PROPN
ftr-370	3801	81	.	.	PUNCT
ftr-370	3802	1	denied	deny	VERB
ftr-370	3802	2	,	,	PUNCT
ftr-370	3802	3	546	546	NUM
ftr-370	3802	4	u.s	u.s	PROPN
ftr-370	3802	5	.	.	PROPN
ftr-370	3802	6	812	812	NUM
ftr-370	3802	7	(	(	PUNCT
ftr-370	3802	8	2005	2005	NUM
ftr-370	3802	9	)	)	PUNCT
ftr-370	3802	10	,	,	PUNCT
ftr-370	3802	11	but	but	CCONJ
ftr-370	3802	12	the	the	DET
ftr-370	3802	13	second	second	ADJ
ftr-370	3802	14	circuit	circuit	NOUN
ftr-370	3802	15	,	,	PUNCT
ftr-370	3802	16	deutsch	deutsch	NOUN
ftr-370	3802	17	v.	v.	ADP
ftr-370	3802	18	commissioner	commissioner	NOUN
ftr-370	3802	19	,	,	PUNCT
ftr-370	3802	20	599	599	NUM
ftr-370	3802	21	f.2d	f.2d	NUM
ftr-370	3802	22	44	44	NUM
ftr-370	3802	23	(	(	PUNCT
ftr-370	3802	24	2d	2d	NUM
ftr-370	3802	25	cir	cir	NOUN
ftr-370	3802	26	.	.	PUNCT
ftr-370	3802	27	1979	1979	NUM
ftr-370	3802	28	)	)	PUNCT
ftr-370	3802	29	,	,	PUNCT
ftr-370	3802	30	and	and	CCONJ
ftr-370	3802	31	sixth	sixth	ADJ
ftr-370	3802	32	circuit	circuit	NOUN
ftr-370	3802	33	,	,	PUNCT
ftr-370	3802	34	miller	miller	PROPN
ftr-370	3802	35	v.	v.	PROPN
ftr-370	3802	36	united	united	PROPN
ftr-370	3802	37	states	states	PROPN
ftr-370	3802	38	,	,	PUNCT
ftr-370	3802	39	784	784	NUM
ftr-370	3802	40	f.2d	f.2d	NOUN
ftr-370	3802	41	728	728	NUM
ftr-370	3802	42	(	(	PUNCT
ftr-370	3802	43	6th	6th	ADJ
ftr-370	3802	44	cir	cir	NOUN
ftr-370	3802	45	.	.	PROPN
ftr-370	3802	46	1986	1986	NUM
ftr-370	3802	47	)	)	PUNCT
ftr-370	3802	48	have	have	AUX
ftr-370	3802	49	reached	reach	VERB
ftr-370	3802	50	a	a	DET
ftr-370	3802	51	contrary	contrary	ADJ
ftr-370	3802	52	result	result	NOUN
ftr-370	3802	53	,	,	PUNCT
ftr-370	3802	54	rejecting	reject	VERB
ftr-370	3802	55	any	any	DET
ftr-370	3802	56	application	application	NOUN
ftr-370	3802	57	of	of	ADP
ftr-370	3802	58	the	the	DET
ftr-370	3802	59	common	common	ADJ
ftr-370	3802	60	law	law	NOUN
ftr-370	3802	61	mailbox	mailbox	NOUN
ftr-370	3802	62	rule	rule	NOUN
ftr-370	3802	63	.	.	PUNCT
ftr-370	3803	1	3	3	X
ftr-370	3803	2	.	.	PUNCT
ftr-370	3803	3	according	accord	VERB
ftr-370	3803	4	to	to	ADP
ftr-370	3803	5	the	the	DET
ftr-370	3803	6	third	third	ADJ
ftr-370	3803	7	circuit	circuit	NOUN
ftr-370	3803	8	,	,	PUNCT
ftr-370	3803	9	the	the	DET
ftr-370	3803	10	tax	tax	NOUN
ftr-370	3803	11	court	court	NOUN
ftr-370	3803	12	just	just	ADV
ftr-370	3803	13	does	do	AUX
ftr-370	3803	14	n’t	not	PART
ftr-370	3803	15	understand	understand	VERB
ftr-370	3803	16	chevron	chevron	NOUN
ftr-370	3803	17	.	.	PUNCT
ftr-370	3804	1	swallows	swallow	NOUN
ftr-370	3804	2	holding	hold	VERB
ftr-370	3804	3	,	,	PUNCT
ftr-370	3804	4	ltd	ltd	PROPN
ftr-370	3804	5	.	.	PROPN
ftr-370	3805	1	v.	v.	PROPN
ftr-370	3805	2	commissioner	commissioner	PROPN
ftr-370	3805	3	,	,	PUNCT
ftr-370	3805	4	515	515	NUM
ftr-370	3805	5	f.3d	f.3d	NUM
ftr-370	3805	6	162	162	NUM
ftr-370	3805	7	(	(	PUNCT
ftr-370	3805	8	3d	3d	PROPN
ftr-370	3805	9	cir	cir	NOUN
ftr-370	3805	10	.	.	PUNCT
ftr-370	3806	1	2/15/08	2/15/08	NUM
ftr-370	3806	2	)	)	PUNCT
ftr-370	3806	3	,	,	PUNCT
ftr-370	3806	4	rev’g	rev’g	PROPN
ftr-370	3806	5	126	126	NUM
ftr-370	3806	6	t.c	t.c	PROPN
ftr-370	3806	7	.	.	PROPN
ftr-370	3806	8	96	96	NUM
ftr-370	3806	9	(	(	PUNCT
ftr-370	3806	10	1/26/06	1/26/06	NUM
ftr-370	3806	11	)	)	PUNCT
ftr-370	3806	12	.	.	PUNCT
ftr-370	3807	1	the	the	DET
ftr-370	3807	2	tax	tax	NOUN
ftr-370	3807	3	court	court	NOUN
ftr-370	3807	4	,	,	PUNCT
ftr-370	3807	5	in	in	ADP
ftr-370	3807	6	a	a	DET
ftr-370	3807	7	reviewed	review	VERB
ftr-370	3807	8	opinion	opinion	NOUN
ftr-370	3807	9	(	(	PUNCT
ftr-370	3807	10	12	12	NUM
ftr-370	3807	11	-	-	SYM
ftr-370	3807	12	2	2	NUM
ftr-370	3807	13	-	-	PUNCT
ftr-370	3807	14	3	3	NUM
ftr-370	3807	15	)	)	PUNCT
ftr-370	3807	16	by	by	ADP
ftr-370	3807	17	judge	judge	PROPN
ftr-370	3807	18	laro	laro	PROPN
ftr-370	3807	19	,	,	PUNCT
ftr-370	3807	20	invalidated	invalidate	VERB
ftr-370	3807	21	a	a	DET
ftr-370	3807	22	regulation	regulation	NOUN
ftr-370	3807	23	[	[	X
ftr-370	3807	24	reg	reg	NOUN
ftr-370	3807	25	.	.	PUNCT
ftr-370	3808	1	§	§	NOUN
ftr-370	3808	2	1.8824(a)(2	1.8824(a)(2	NUM
ftr-370	3808	3	)	)	PUNCT
ftr-370	3808	4	and	and	CCONJ
ftr-370	3808	5	(	(	PUNCT
ftr-370	3808	6	3)(i	3)(i	NUM
ftr-370	3808	7	)	)	PUNCT
ftr-370	3808	8	]	]	PUNCT
ftr-370	3808	9	issued	issue	VERB
ftr-370	3808	10	under	under	ADP
ftr-370	3808	11	§	§	PROPN
ftr-370	3808	12	882(c)(2	882(c)(2	NUM
ftr-370	3808	13	)	)	PUNCT
ftr-370	3808	14	,	,	PUNCT
ftr-370	3808	15	because	because	SCONJ
ftr-370	3808	16	the	the	DET
ftr-370	3808	17	statute	statute	NOUN
ftr-370	3808	18	required	require	VERB
ftr-370	3808	19	that	that	SCONJ
ftr-370	3808	20	a	a	DET
ftr-370	3808	21	tax	tax	NOUN
ftr-370	3808	22	return	return	NOUN
ftr-370	3808	23	be	be	AUX
ftr-370	3808	24	filed	file	VERB
ftr-370	3808	25	in	in	ADP
ftr-370	3808	26	the	the	DET
ftr-370	3808	27	“	"	PUNCT
ftr-370	3808	28	manner	manner	NOUN
ftr-370	3808	29	”	"	PUNCT
ftr-370	3808	30	prescribed	prescribe	VERB
ftr-370	3808	31	by	by	ADP
ftr-370	3808	32	statute	statute	NOUN
ftr-370	3808	33	and	and	CCONJ
ftr-370	3808	34	regulations	regulation	NOUN
ftr-370	3808	35	,	,	PUNCT
ftr-370	3808	36	but	but	CCONJ
ftr-370	3808	37	the	the	DET
ftr-370	3808	38	regulation	regulation	NOUN
ftr-370	3808	39	denied	deny	VERB
ftr-370	3808	40	a	a	DET
ftr-370	3808	41	substantive	substantive	ADJ
ftr-370	3808	42	tax	tax	NOUN
ftr-370	3808	43	benefit	benefit	NOUN
ftr-370	3808	44	if	if	SCONJ
ftr-370	3808	45	the	the	DET
ftr-370	3808	46	return	return	NOUN
ftr-370	3808	47	was	be	AUX
ftr-370	3808	48	not	not	PART
ftr-370	3808	49	timely	timely	ADV
ftr-370	3808	50	filed	file	VERB
ftr-370	3808	51	.	.	PUNCT
ftr-370	3809	1	in	in	ADP
ftr-370	3809	2	doing	do	VERB
ftr-370	3809	3	so	so	ADV
ftr-370	3809	4	,	,	PUNCT
ftr-370	3809	5	the	the	DET
ftr-370	3809	6	tax	tax	NOUN
ftr-370	3809	7	court	court	NOUN
ftr-370	3809	8	analyzed	analyze	VERB
ftr-370	3809	9	the	the	DET
ftr-370	3809	10	impact	impact	NOUN
ftr-370	3809	11	of	of	ADP
ftr-370	3809	12	the	the	DET
ftr-370	3809	13	supreme	supreme	PROPN
ftr-370	3809	14	court	court	PROPN
ftr-370	3809	15	’s	’s	PART
ftr-370	3809	16	decision	decision	NOUN
ftr-370	3809	17	in	in	ADP
ftr-370	3809	18	chevron	chevron	PROPN
ftr-370	3809	19	u.s.a	u.s.a	PROPN
ftr-370	3809	20	.	.	PROPN
ftr-370	3809	21	,	,	PUNCT
ftr-370	3809	22	inc	inc	PROPN
ftr-370	3809	23	.	.	PROPN
ftr-370	3810	1	v.	v.	ADP
ftr-370	3810	2	natural	natural	ADJ
ftr-370	3810	3	res	re	NOUN
ftr-370	3810	4	.	.	PUNCT
ftr-370	3811	1	def	def	PROPN
ftr-370	3811	2	.	.	PROPN
ftr-370	3811	3	council	council	PROPN
ftr-370	3811	4	,	,	PUNCT
ftr-370	3811	5	inc	inc	PROPN
ftr-370	3811	6	.	.	PROPN
ftr-370	3811	7	,	,	PUNCT
ftr-370	3811	8	467	467	NUM
ftr-370	3811	9	u.s	u.s	PROPN
ftr-370	3811	10	.	.	PROPN
ftr-370	3811	11	837	837	NUM
ftr-370	3811	12	(	(	PUNCT
ftr-370	3811	13	1984	1984	NUM
ftr-370	3811	14	)	)	PUNCT
ftr-370	3811	15	on	on	ADP
ftr-370	3811	16	the	the	DET
ftr-370	3811	17	application	application	NOUN
ftr-370	3811	18	of	of	ADP
ftr-370	3811	19	the	the	DET
ftr-370	3811	20	national	national	ADJ
ftr-370	3811	21	muffler	muffler	NOUN
ftr-370	3811	22	dealers	dealer	NOUN
ftr-370	3811	23	ass’n	ass’n	VERB
ftr-370	3811	24	standard	standard	ADJ
ftr-370	3811	25	[	[	X
ftr-370	3811	26	natl	natl	NOUN
ftr-370	3811	27	.	.	PUNCT
ftr-370	3812	1	muffler	muffler	PROPN
ftr-370	3812	2	dealers	dealers	PROPN
ftr-370	3812	3	association	association	PROPN
ftr-370	3812	4	v.	v.	PROPN
ftr-370	3812	5	united	united	PROPN
ftr-370	3812	6	states	states	PROPN
ftr-370	3812	7	,	,	PUNCT
ftr-370	3812	8	440	440	NUM
ftr-370	3812	9	u.s	u.s	PROPN
ftr-370	3812	10	.	.	PROPN
ftr-370	3812	11	472	472	NUM
ftr-370	3812	12	(	(	PUNCT
ftr-370	3812	13	1979	1979	NUM
ftr-370	3812	14	)	)	PUNCT
ftr-370	3812	15	]	]	PUNCT
ftr-370	3812	16	for	for	ADP
ftr-370	3812	17	reviewing	review	VERB
ftr-370	3812	18	the	the	DET
ftr-370	3812	19	validity	validity	NOUN
ftr-370	3812	20	of	of	ADP
ftr-370	3812	21	interpretive	interpretive	ADJ
ftr-370	3812	22	regulations	regulation	NOUN
ftr-370	3812	23	issued	issue	VERB
ftr-370	3812	24	under	under	ADP
ftr-370	3812	25	the	the	DET
ftr-370	3812	26	general	general	ADJ
ftr-370	3812	27	authority	authority	NOUN
ftr-370	3812	28	in	in	ADP
ftr-370	3812	29	§	§	PROPN
ftr-370	3812	30	7805(a	7805(a	NUM
ftr-370	3812	31	):	):	PUNCT
ftr-370	3812	32	2009	2009	NUM
ftr-370	3812	33	]	]	PUNCT
ftr-370	3812	34	recent	recent	ADJ
ftr-370	3812	35	developments	development	NOUN
ftr-370	3812	36	in	in	ADP
ftr-370	3812	37	federal	federal	ADJ
ftr-370	3812	38	income	income	NOUN
ftr-370	3812	39	taxation	taxation	NOUN
ftr-370	3812	40	451	451	NUM
ftr-370	3812	41	the	the	DET
ftr-370	3812	42	question	question	NOUN
ftr-370	3812	43	arises	arise	VERB
ftr-370	3812	44	from	from	ADP
ftr-370	3812	45	the	the	DET
ftr-370	3812	46	timing	timing	NOUN
ftr-370	3812	47	of	of	ADP
ftr-370	3812	48	these	these	DET
ftr-370	3812	49	two	two	NUM
ftr-370	3812	50	decisions	decision	NOUN
ftr-370	3812	51	whether	whether	SCONJ
ftr-370	3812	52	the	the	DET
ftr-370	3812	53	supreme	supreme	PROPN
ftr-370	3812	54	court	court	PROPN
ftr-370	3812	55	intended	intend	VERB
ftr-370	3812	56	for	for	ADP
ftr-370	3812	57	[	[	X
ftr-370	3812	58	chevron	chevron	NOUN
ftr-370	3812	59	]	]	PUNCT
ftr-370	3812	60	to	to	PART
ftr-370	3812	61	replace	replace	VERB
ftr-370	3812	62	[	[	X
ftr-370	3812	63	natl	natl	NOUN
ftr-370	3812	64	.	.	PUNCT
ftr-370	3813	1	muffler	muffler	NOUN
ftr-370	3813	2	dealers	dealer	NOUN
ftr-370	3813	3	ass’n	ass’n	VERB
ftr-370	3813	4	]	]	PUNCT
ftr-370	3813	5	in	in	ADP
ftr-370	3813	6	the	the	DET
ftr-370	3813	7	review	review	NOUN
ftr-370	3813	8	of	of	ADP
ftr-370	3813	9	a	a	DET
ftr-370	3813	10	federal	federal	ADJ
ftr-370	3813	11	tax	tax	NOUN
ftr-370	3813	12	regulation	regulation	NOUN
ftr-370	3813	13	.	.	PUNCT
ftr-370	3814	1	we	we	PRON
ftr-370	3814	2	have	have	AUX
ftr-370	3814	3	previously	previously	ADV
ftr-370	3814	4	stated	state	VERB
ftr-370	3814	5	with	with	ADP
ftr-370	3814	6	respect	respect	NOUN
ftr-370	3814	7	to	to	ADP
ftr-370	3814	8	that	that	DET
ftr-370	3814	9	question	question	NOUN
ftr-370	3814	10	:	:	PUNCT
ftr-370	3814	11	“	"	PUNCT
ftr-370	3814	12	we	we	PRON
ftr-370	3814	13	are	be	AUX
ftr-370	3814	14	inclined	incline	VERB
ftr-370	3814	15	to	to	ADP
ftr-370	3814	16	the	the	DET
ftr-370	3814	17	view	view	NOUN
ftr-370	3814	18	that	that	SCONJ
ftr-370	3814	19	the	the	DET
ftr-370	3814	20	impact	impact	NOUN
ftr-370	3814	21	of	of	ADP
ftr-370	3814	22	the	the	DET
ftr-370	3814	23	traditional	traditional	ADJ
ftr-370	3814	24	,	,	PUNCT
ftr-370	3814	25	i.e.	i.e.	X
ftr-370	3814	26	,	,	PUNCT
ftr-370	3814	27	national	national	ADJ
ftr-370	3814	28	muffler	muffler	NOUN
ftr-370	3814	29	standard	standard	NOUN
ftr-370	3814	30	,	,	PUNCT
ftr-370	3814	31	has	have	AUX
ftr-370	3814	32	not	not	PART
ftr-370	3814	33	been	be	AUX
ftr-370	3814	34	changed	change	VERB
ftr-370	3814	35	by	by	ADP
ftr-370	3814	36	chevron	chevron	NOUN
ftr-370	3814	37	,	,	PUNCT
ftr-370	3814	38	but	but	CCONJ
ftr-370	3814	39	has	have	AUX
ftr-370	3814	40	merely	merely	ADV
ftr-370	3814	41	been	be	AUX
ftr-370	3814	42	restated	restate	VERB
ftr-370	3814	43	in	in	ADP
ftr-370	3814	44	a	a	DET
ftr-370	3814	45	practical	practical	ADJ
ftr-370	3814	46	two	two	NUM
ftr-370	3814	47	-	-	PUNCT
ftr-370	3814	48	part	part	NOUN
ftr-370	3814	49	test	test	NOUN
ftr-370	3814	50	with	with	ADP
ftr-370	3814	51	possibly	possibly	ADV
ftr-370	3814	52	subtle	subtle	ADJ
ftr-370	3814	53	distinctions	distinction	NOUN
ftr-370	3814	54	as	as	ADP
ftr-370	3814	55	to	to	ADP
ftr-370	3814	56	the	the	DET
ftr-370	3814	57	role	role	NOUN
ftr-370	3814	58	of	of	ADP
ftr-370	3814	59	legislative	legislative	ADJ
ftr-370	3814	60	history	history	NOUN
ftr-370	3814	61	and	and	CCONJ
ftr-370	3814	62	the	the	DET
ftr-370	3814	63	degree	degree	NOUN
ftr-370	3814	64	of	of	ADP
ftr-370	3814	65	deference	deference	NOUN
ftr-370	3814	66	to	to	PART
ftr-370	3814	67	be	be	AUX
ftr-370	3814	68	accorded	accord	VERB
ftr-370	3814	69	to	to	ADP
ftr-370	3814	70	a	a	DET
ftr-370	3814	71	regulation	regulation	NOUN
ftr-370	3814	72	.	.	PUNCT
ftr-370	3814	73	”	"	PUNCT
ftr-370	3815	1	central	central	PROPN
ftr-370	3815	2	pa	pa	PROPN
ftr-370	3815	3	.	.	PROPN
ftr-370	3815	4	sav	sav	PROPN
ftr-370	3815	5	.	.	PROPN
ftr-370	3815	6	association	association	PROPN
ftr-370	3815	7	&	&	CCONJ
ftr-370	3815	8	subs	subs	PROPN
ftr-370	3815	9	.	.	PUNCT
ftr-370	3816	1	v.	v.	PROPN
ftr-370	3816	2	commissioner	commissioner	PROPN
ftr-370	3816	3	,	,	PUNCT
ftr-370	3816	4	104	104	NUM
ftr-370	3816	5	t.c	t.c	PROPN
ftr-370	3816	6	.	.	PROPN
ftr-370	3816	7	384	384	NUM
ftr-370	3816	8	,	,	PUNCT
ftr-370	3816	9	392	392	NUM
ftr-370	3816	10	(	(	PUNCT
ftr-370	3816	11	1995	1995	NUM
ftr-370	3816	12	)	)	PUNCT
ftr-370	3816	13	...	...	PUNCT
ftr-370	3817	1	.	.	PUNCT
ftr-370	3818	1	here	here	ADV
ftr-370	3818	2	,	,	PUNCT
ftr-370	3818	3	we	we	PRON
ftr-370	3818	4	conclude	conclude	VERB
ftr-370	3818	5	likewise	likewise	ADV
ftr-370	3818	6	that	that	SCONJ
ftr-370	3818	7	we	we	PRON
ftr-370	3818	8	need	need	AUX
ftr-370	3818	9	not	not	PART
ftr-370	3818	10	parse	parse	VERB
ftr-370	3818	11	the	the	DET
ftr-370	3818	12	semantics	semantic	NOUN
ftr-370	3818	13	of	of	ADP
ftr-370	3818	14	the	the	DET
ftr-370	3818	15	two	two	NUM
ftr-370	3818	16	tests	test	NOUN
ftr-370	3818	17	to	to	PART
ftr-370	3818	18	discern	discern	VERB
ftr-370	3818	19	any	any	DET
ftr-370	3818	20	substantive	substantive	ADJ
ftr-370	3818	21	difference	difference	NOUN
ftr-370	3818	22	between	between	ADP
ftr-370	3818	23	them	they	PRON
ftr-370	3818	24	.	.	PUNCT
ftr-370	3819	1	while	while	SCONJ
ftr-370	3819	2	we	we	PRON
ftr-370	3819	3	apply	apply	VERB
ftr-370	3819	4	a	a	DET
ftr-370	3819	5	natl	natl	NOUN
ftr-370	3819	6	.	.	PUNCT
ftr-370	3820	1	muffler	muffler	NOUN
ftr-370	3820	2	analysis	analysis	NOUN
ftr-370	3820	3	,	,	PUNCT
ftr-370	3820	4	our	our	PRON
ftr-370	3820	5	result	result	NOUN
ftr-370	3820	6	under	under	ADP
ftr-370	3820	7	a	a	DET
ftr-370	3820	8	chevron	chevron	NOUN
ftr-370	3820	9	analysis	analysis	NOUN
ftr-370	3820	10	would	would	AUX
ftr-370	3820	11	be	be	AUX
ftr-370	3820	12	the	the	DET
ftr-370	3820	13	same	same	ADJ
ftr-370	3820	14	.	.	PUNCT
ftr-370	3821	1	•	•	NOUN
ftr-370	3821	2	the	the	DET
ftr-370	3821	3	court	court	NOUN
ftr-370	3821	4	further	far	ADV
ftr-370	3821	5	noted	note	VERB
ftr-370	3821	6	that	that	SCONJ
ftr-370	3821	7	a	a	DET
ftr-370	3821	8	legislative	legislative	ADJ
ftr-370	3821	9	regulation	regulation	NOUN
ftr-370	3821	10	,	,	PUNCT
ftr-370	3821	11	in	in	ADP
ftr-370	3821	12	contrast	contrast	NOUN
ftr-370	3821	13	to	to	ADP
ftr-370	3821	14	an	an	DET
ftr-370	3821	15	interpretive	interpretive	ADJ
ftr-370	3821	16	regulation	regulation	NOUN
ftr-370	3821	17	,	,	PUNCT
ftr-370	3821	18	when	when	SCONJ
ftr-370	3821	19	scrutinized	scrutinize	VERB
ftr-370	3821	20	under	under	ADP
ftr-370	3821	21	the	the	DET
ftr-370	3821	22	chevron	chevron	NOUN
ftr-370	3821	23	standard	standard	NOUN
ftr-370	3821	24	will	will	AUX
ftr-370	3821	25	be	be	AUX
ftr-370	3821	26	upheld	uphold	VERB
ftr-370	3821	27	“	"	PUNCT
ftr-370	3821	28	unless	unless	SCONJ
ftr-370	3821	29	arbitrary	arbitrary	ADJ
ftr-370	3821	30	,	,	PUNCT
ftr-370	3821	31	capricious	capricious	ADJ
ftr-370	3821	32	,	,	PUNCT
ftr-370	3821	33	or	or	CCONJ
ftr-370	3821	34	manifestly	manifestly	ADV
ftr-370	3821	35	contrary	contrary	ADJ
ftr-370	3821	36	to	to	ADP
ftr-370	3821	37	the	the	DET
ftr-370	3821	38	statute	statute	NOUN
ftr-370	3821	39	.	.	PUNCT
ftr-370	3821	40	”	"	PUNCT
ftr-370	3822	1	nevertheless	nevertheless	ADV
ftr-370	3822	2	,	,	PUNCT
ftr-370	3822	3	the	the	DET
ftr-370	3822	4	tax	tax	NOUN
ftr-370	3822	5	court	court	NOUN
ftr-370	3822	6	held	hold	VERB
ftr-370	3822	7	that	that	SCONJ
ftr-370	3822	8	reg	reg	NOUN
ftr-370	3822	9	.	.	PUNCT
ftr-370	3823	1	§	§	PROPN
ftr-370	3823	2	1.882	1.882	NUM
ftr-370	3823	3	-	-	SYM
ftr-370	3823	4	4(a)(2	4(a)(2	NUM
ftr-370	3823	5	)	)	PUNCT
ftr-370	3823	6	and	and	CCONJ
ftr-370	3823	7	(	(	PUNCT
ftr-370	3823	8	3)(i	3)(i	NUM
ftr-370	3823	9	)	)	PUNCT
ftr-370	3823	10	was	be	AUX
ftr-370	3823	11	invalid	invalid	ADJ
ftr-370	3823	12	because	because	SCONJ
ftr-370	3823	13	it	it	PRON
ftr-370	3823	14	failed	fail	VERB
ftr-370	3823	15	to	to	PART
ftr-370	3823	16	pass	pass	VERB
ftr-370	3823	17	muster	muster	NOUN
ftr-370	3823	18	under	under	ADP
ftr-370	3823	19	several	several	ADJ
ftr-370	3823	20	of	of	ADP
ftr-370	3823	21	the	the	DET
ftr-370	3823	22	national	national	ADJ
ftr-370	3823	23	muffler	muffler	NOUN
ftr-370	3823	24	factors	factor	NOUN
ftr-370	3823	25	:	:	PUNCT
ftr-370	3823	26	(	(	PUNCT
ftr-370	3823	27	1	1	X
ftr-370	3823	28	)	)	PUNCT
ftr-370	3823	29	the	the	DET
ftr-370	3823	30	regulation	regulation	NOUN
ftr-370	3823	31	was	be	AUX
ftr-370	3823	32	not	not	PART
ftr-370	3823	33	a	a	DET
ftr-370	3823	34	substantially	substantially	ADV
ftr-370	3823	35	contemporaneous	contemporaneous	ADJ
ftr-370	3823	36	construction	construction	NOUN
ftr-370	3823	37	of	of	ADP
ftr-370	3823	38	the	the	DET
ftr-370	3823	39	statute	statute	NOUN
ftr-370	3823	40	,	,	PUNCT
ftr-370	3823	41	(	(	PUNCT
ftr-370	3823	42	2	2	X
ftr-370	3823	43	)	)	PUNCT
ftr-370	3823	44	the	the	DET
ftr-370	3823	45	regulation	regulation	NOUN
ftr-370	3823	46	evolved	evolve	VERB
ftr-370	3823	47	after	after	ADP
ftr-370	3823	48	the	the	DET
ftr-370	3823	49	fourth	fourth	ADJ
ftr-370	3823	50	circuit	circuit	NOUN
ftr-370	3823	51	court	court	NOUN
ftr-370	3823	52	of	of	ADP
ftr-370	3823	53	appeals	appeals	PROPN
ftr-370	3823	54	and	and	CCONJ
ftr-370	3823	55	the	the	DET
ftr-370	3823	56	board	board	NOUN
ftr-370	3823	57	of	of	ADP
ftr-370	3823	58	tax	tax	NOUN
ftr-370	3823	59	appeals	appeal	NOUN
ftr-370	3823	60	had	have	AUX
ftr-370	3823	61	held	hold	VERB
ftr-370	3823	62	that	that	SCONJ
ftr-370	3823	63	the	the	DET
ftr-370	3823	64	statute	statute	NOUN
ftr-370	3823	65	did	do	AUX
ftr-370	3823	66	not	not	PART
ftr-370	3823	67	include	include	VERB
ftr-370	3823	68	a	a	DET
ftr-370	3823	69	particular	particular	ADJ
ftr-370	3823	70	requirement	requirement	NOUN
ftr-370	3823	71	that	that	PRON
ftr-370	3823	72	was	be	AUX
ftr-370	3823	73	imposed	impose	VERB
ftr-370	3823	74	by	by	ADP
ftr-370	3823	75	the	the	DET
ftr-370	3823	76	regulations	regulation	NOUN
ftr-370	3823	77	,	,	PUNCT
ftr-370	3823	78	(	(	PUNCT
ftr-370	3823	79	3	3	X
ftr-370	3823	80	)	)	PUNCT
ftr-370	3823	81	the	the	DET
ftr-370	3823	82	regulations	regulation	NOUN
ftr-370	3823	83	were	be	AUX
ftr-370	3823	84	issued	issue	VERB
ftr-370	3823	85	after	after	ADP
ftr-370	3823	86	multiple	multiple	ADJ
ftr-370	3823	87	reenactments	reenactment	NOUN
ftr-370	3823	88	of	of	ADP
ftr-370	3823	89	the	the	DET
ftr-370	3823	90	statutory	statutory	ADJ
ftr-370	3823	91	text	text	NOUN
ftr-370	3823	92	,	,	PUNCT
ftr-370	3823	93	(	(	PUNCT
ftr-370	3823	94	4	4	X
ftr-370	3823	95	)	)	PUNCT
ftr-370	3823	96	the	the	DET
ftr-370	3823	97	regulations	regulation	NOUN
ftr-370	3823	98	departed	depart	VERB
ftr-370	3823	99	from	from	ADP
ftr-370	3823	100	a	a	DET
ftr-370	3823	101	prior	prior	ADJ
ftr-370	3823	102	irs	irs	PROPN
ftr-370	3823	103	interpretation	interpretation	NOUN
ftr-370	3823	104	of	of	ADP
ftr-370	3823	105	earlier	early	ADJ
ftr-370	3823	106	regulations	regulation	NOUN
ftr-370	3823	107	,	,	PUNCT
ftr-370	3823	108	and	and	CCONJ
ftr-370	3823	109	(	(	PUNCT
ftr-370	3823	110	5	5	X
ftr-370	3823	111	)	)	PUNCT
ftr-370	3823	112	the	the	DET
ftr-370	3823	113	statute	statute	NOUN
ftr-370	3823	114	had	have	AUX
ftr-370	3823	115	been	be	AUX
ftr-370	3823	116	reenacted	reenact	VERB
ftr-370	3823	117	several	several	ADJ
ftr-370	3823	118	times	time	NOUN
ftr-370	3823	119	without	without	ADP
ftr-370	3823	120	change	change	NOUN
ftr-370	3823	121	to	to	ADP
ftr-370	3823	122	the	the	DET
ftr-370	3823	123	governing	govern	VERB
ftr-370	3823	124	statutory	statutory	ADJ
ftr-370	3823	125	language	language	NOUN
ftr-370	3823	126	.	.	PUNCT
ftr-370	3824	1	•	•	NUM
ftr-370	3824	2	the	the	DET
ftr-370	3824	3	third	third	ADJ
ftr-370	3824	4	circuit	circuit	NOUN
ftr-370	3824	5	reversed	reverse	VERB
ftr-370	3824	6	the	the	DET
ftr-370	3824	7	tax	tax	NOUN
ftr-370	3824	8	court	court	NOUN
ftr-370	3824	9	’s	’s	PART
ftr-370	3824	10	decision	decision	NOUN
ftr-370	3824	11	on	on	ADP
ftr-370	3824	12	the	the	DET
ftr-370	3824	13	grounds	ground	NOUN
ftr-370	3824	14	that	that	SCONJ
ftr-370	3824	15	(	(	PUNCT
ftr-370	3824	16	1	1	X
ftr-370	3824	17	)	)	PUNCT
ftr-370	3824	18	the	the	DET
ftr-370	3824	19	tax	tax	NOUN
ftr-370	3824	20	court	court	NOUN
ftr-370	3824	21	erred	err	VERB
ftr-370	3824	22	in	in	ADP
ftr-370	3824	23	applying	apply	VERB
ftr-370	3824	24	the	the	DET
ftr-370	3824	25	national	national	ADJ
ftr-370	3824	26	muffler	muffler	NOUN
ftr-370	3824	27	test	test	NOUN
ftr-370	3824	28	rather	rather	ADV
ftr-370	3824	29	than	than	ADP
ftr-370	3824	30	the	the	DET
ftr-370	3824	31	chevron	chevron	NOUN
ftr-370	3824	32	test	test	NOUN
ftr-370	3824	33	,	,	PUNCT
ftr-370	3824	34	which	which	PRON
ftr-370	3824	35	the	the	DET
ftr-370	3824	36	court	court	NOUN
ftr-370	3824	37	of	of	ADP
ftr-370	3824	38	appeals	appeal	NOUN
ftr-370	3824	39	held	hold	VERB
ftr-370	3824	40	established	establish	VERB
ftr-370	3824	41	a	a	DET
ftr-370	3824	42	different	different	ADJ
ftr-370	3824	43	standard	standard	NOUN
ftr-370	3824	44	,	,	PUNCT
ftr-370	3824	45	and	and	CCONJ
ftr-370	3824	46	(	(	PUNCT
ftr-370	3824	47	2	2	NUM
ftr-370	3824	48	)	)	PUNCT
ftr-370	3824	49	because	because	SCONJ
ftr-370	3824	50	the	the	DET
ftr-370	3824	51	statute	statute	NOUN
ftr-370	3824	52	was	be	AUX
ftr-370	3824	53	ambiguous	ambiguous	ADJ
ftr-370	3824	54	and	and	CCONJ
ftr-370	3824	55	the	the	DET
ftr-370	3824	56	regulation	regulation	NOUN
ftr-370	3824	57	in	in	ADP
ftr-370	3824	58	question	question	NOUN
ftr-370	3824	59	was	be	AUX
ftr-370	3824	60	a	a	DET
ftr-370	3824	61	permissible	permissible	ADJ
ftr-370	3824	62	construction	construction	NOUN
ftr-370	3824	63	of	of	ADP
ftr-370	3824	64	the	the	DET
ftr-370	3824	65	statute	statute	NOUN
ftr-370	3824	66	,	,	PUNCT
ftr-370	3824	67	it	it	PRON
ftr-370	3824	68	deserved	deserve	VERB
ftr-370	3824	69	deference	deference	NOUN
ftr-370	3824	70	under	under	ADP
ftr-370	3824	71	the	the	DET
ftr-370	3824	72	chevron	chevron	NOUN
ftr-370	3824	73	test	test	NOUN
ftr-370	3824	74	.	.	PUNCT
ftr-370	3825	1	the	the	DET
ftr-370	3825	2	third	third	ADJ
ftr-370	3825	3	circuit	circuit	NOUN
ftr-370	3825	4	expressly	expressly	ADV
ftr-370	3825	5	rejected	reject	VERB
ftr-370	3825	6	the	the	DET
ftr-370	3825	7	continuing	continue	VERB
ftr-370	3825	8	relevance	relevance	NOUN
ftr-370	3825	9	after	after	ADP
ftr-370	3825	10	chevron	chevron	NOUN
ftr-370	3825	11	of	of	ADP
ftr-370	3825	12	(	(	PUNCT
ftr-370	3825	13	1	1	X
ftr-370	3825	14	)	)	PUNCT
ftr-370	3825	15	whether	whether	SCONJ
ftr-370	3825	16	regulation	regulation	NOUN
ftr-370	3825	17	had	have	AUX
ftr-370	3825	18	been	be	AUX
ftr-370	3825	19	promulgated	promulgate	VERB
ftr-370	3825	20	contemporaneously	contemporaneously	ADV
ftr-370	3825	21	with	with	ADP
ftr-370	3825	22	enactment	enactment	NOUN
ftr-370	3825	23	of	of	ADP
ftr-370	3825	24	the	the	DET
ftr-370	3825	25	statute	statute	NOUN
ftr-370	3825	26	it	it	PRON
ftr-370	3825	27	interprets	interpret	VERB
ftr-370	3825	28	,	,	PUNCT
ftr-370	3825	29	(	(	PUNCT
ftr-370	3825	30	2	2	X
ftr-370	3825	31	)	)	PUNCT
ftr-370	3825	32	the	the	DET
ftr-370	3825	33	length	length	NOUN
ftr-370	3825	34	of	of	ADP
ftr-370	3825	35	time	time	NOUN
ftr-370	3825	36	the	the	DET
ftr-370	3825	37	regulation	regulation	NOUN
ftr-370	3825	38	had	have	AUX
ftr-370	3825	39	been	be	AUX
ftr-370	3825	40	in	in	ADP
ftr-370	3825	41	force	force	NOUN
ftr-370	3825	42	,	,	PUNCT
ftr-370	3825	43	and	and	CCONJ
ftr-370	3825	44	(	(	PUNCT
ftr-370	3825	45	3	3	X
ftr-370	3825	46	)	)	PUNCT
ftr-370	3825	47	whether	whether	SCONJ
ftr-370	3825	48	the	the	DET
ftr-370	3825	49	statute	statute	NOUN
ftr-370	3825	50	had	have	AUX
ftr-370	3825	51	been	be	AUX
ftr-370	3825	52	reenacted	reenact	VERB
ftr-370	3825	53	since	since	SCONJ
ftr-370	3825	54	the	the	DET
ftr-370	3825	55	regulation	regulation	NOUN
ftr-370	3825	56	had	have	AUX
ftr-370	3825	57	been	be	AUX
ftr-370	3825	58	promulgated	promulgate	VERB
ftr-370	3825	59	,	,	PUNCT
ftr-370	3825	60	all	all	PRON
ftr-370	3825	61	of	of	ADP
ftr-370	3825	62	which	which	PRON
ftr-370	3825	63	were	be	AUX
ftr-370	3825	64	relevant	relevant	ADJ
ftr-370	3825	65	inquiries	inquiry	NOUN
ftr-370	3825	66	under	under	ADP
ftr-370	3825	67	national	national	ADJ
ftr-370	3825	68	muffler	muffler	NOUN
ftr-370	3825	69	.	.	PUNCT
ftr-370	3826	1	our	our	PRON
ftr-370	3826	2	inquiry	inquiry	NOUN
ftr-370	3826	3	would	would	AUX
ftr-370	3826	4	be	be	AUX
ftr-370	3826	5	a	a	DET
ftr-370	3826	6	simple	simple	ADJ
ftr-370	3826	7	one	one	NUM
ftr-370	3826	8	if	if	SCONJ
ftr-370	3826	9	,	,	PUNCT
ftr-370	3826	10	as	as	SCONJ
ftr-370	3826	11	the	the	DET
ftr-370	3826	12	tax	tax	NOUN
ftr-370	3826	13	court	court	NOUN
ftr-370	3826	14	suggested	suggest	VERB
ftr-370	3826	15	,	,	PUNCT
ftr-370	3826	16	the	the	DET
ftr-370	3826	17	result	result	NOUN
ftr-370	3826	18	of	of	ADP
ftr-370	3826	19	this	this	DET
ftr-370	3826	20	case	case	NOUN
ftr-370	3826	21	would	would	AUX
ftr-370	3826	22	be	be	AUX
ftr-370	3826	23	the	the	DET
ftr-370	3826	24	same	same	ADJ
ftr-370	3826	25	regardless	regardless	ADV
ftr-370	3826	26	of	of	ADP
ftr-370	3826	27	which	which	DET
ftr-370	3826	28	standard	standard	NOUN
ftr-370	3826	29	we	we	PRON
ftr-370	3826	30	apply	apply	VERB
ftr-370	3826	31	.	.	PUNCT
ftr-370	3827	1	this	this	PRON
ftr-370	3827	2	,	,	PUNCT
ftr-370	3827	3	however	however	ADV
ftr-370	3827	4	,	,	PUNCT
ftr-370	3827	5	is	be	AUX
ftr-370	3827	6	not	not	PART
ftr-370	3827	7	the	the	DET
ftr-370	3827	8	case	case	NOUN
ftr-370	3827	9	.	.	PUNCT
ftr-370	3828	1	the	the	DET
ftr-370	3828	2	tax	tax	NOUN
ftr-370	3828	3	court	court	NOUN
ftr-370	3828	4	relied	rely	VERB
ftr-370	3828	5	heavily	heavily	ADV
ftr-370	3828	6	on	on	ADP
ftr-370	3828	7	factors	factor	NOUN
ftr-370	3828	8	that	that	PRON
ftr-370	3828	9	,	,	PUNCT
ftr-370	3828	10	although	although	SCONJ
ftr-370	3828	11	relevant	relevant	ADJ
ftr-370	3828	12	to	to	ADP
ftr-370	3828	13	452	452	NUM
ftr-370	3828	14	florida	florida	PROPN
ftr-370	3828	15	tax	tax	NOUN
ftr-370	3828	16	review	review	NOUN
ftr-370	3828	17	[	[	X
ftr-370	3828	18	vol	vol	NOUN
ftr-370	3828	19	.	.	PUNCT
ftr-370	3829	1	9	9	NUM
ftr-370	3829	2	:	:	PUNCT
ftr-370	3829	3	si	si	X
ftr-370	3829	4	the	the	DET
ftr-370	3829	5	national	national	ADJ
ftr-370	3829	6	muffler	muffler	PROPN
ftr-370	3829	7	standard	standard	NOUN
ftr-370	3829	8	,	,	PUNCT
ftr-370	3829	9	are	be	AUX
ftr-370	3829	10	not	not	PART
ftr-370	3829	11	mandatory	mandatory	ADJ
ftr-370	3829	12	or	or	CCONJ
ftr-370	3829	13	dispositive	dispositive	ADJ
ftr-370	3829	14	inquiries	inquiry	NOUN
ftr-370	3829	15	under	under	ADP
ftr-370	3829	16	chevron	chevron	NOUN
ftr-370	3829	17	.	.	PUNCT
ftr-370	3830	1	as	as	SCONJ
ftr-370	3830	2	we	we	PRON
ftr-370	3830	3	set	set	VERB
ftr-370	3830	4	out	out	ADP
ftr-370	3830	5	above	above	ADV
ftr-370	3830	6	,	,	PUNCT
ftr-370	3830	7	the	the	DET
ftr-370	3830	8	tax	tax	NOUN
ftr-370	3830	9	court	court	NOUN
ftr-370	3830	10	reasoned	reason	VERB
ftr-370	3830	11	that	that	SCONJ
ftr-370	3830	12	the	the	DET
ftr-370	3830	13	challenged	challenge	VERB
ftr-370	3830	14	regulation	regulation	NOUN
ftr-370	3830	15	was	be	AUX
ftr-370	3830	16	not	not	PART
ftr-370	3830	17	a	a	DET
ftr-370	3830	18	contemporaneous	contemporaneous	ADJ
ftr-370	3830	19	construction	construction	NOUN
ftr-370	3830	20	of	of	ADP
ftr-370	3830	21	the	the	DET
ftr-370	3830	22	statute	statute	NOUN
ftr-370	3830	23	;	;	PUNCT
ftr-370	3830	24	the	the	DET
ftr-370	3830	25	tax	tax	NOUN
ftr-370	3830	26	court	court	NOUN
ftr-370	3830	27	found	find	VERB
ftr-370	3830	28	that	that	SCONJ
ftr-370	3830	29	the	the	DET
ftr-370	3830	30	fourth	fourth	ADJ
ftr-370	3830	31	circuit	circuit	NOUN
ftr-370	3830	32	court	court	NOUN
ftr-370	3830	33	of	of	ADP
ftr-370	3830	34	appeals	appeals	PROPN
ftr-370	3830	35	and	and	CCONJ
ftr-370	3830	36	the	the	DET
ftr-370	3830	37	board	board	NOUN
ftr-370	3830	38	of	of	ADP
ftr-370	3830	39	tax	tax	NOUN
ftr-370	3830	40	appeals	appeal	NOUN
ftr-370	3830	41	had	have	AUX
ftr-370	3830	42	interpreted	interpret	VERB
ftr-370	3830	43	the	the	DET
ftr-370	3830	44	statute	statute	NOUN
ftr-370	3830	45	as	as	ADP
ftr-370	3830	46	not	not	PART
ftr-370	3830	47	including	include	VERB
ftr-370	3830	48	a	a	DET
ftr-370	3830	49	timing	timing	NOUN
ftr-370	3830	50	element	element	NOUN
ftr-370	3830	51	,	,	PUNCT
ftr-370	3830	52	and	and	CCONJ
ftr-370	3830	53	the	the	DET
ftr-370	3830	54	tax	tax	NOUN
ftr-370	3830	55	court	court	NOUN
ftr-370	3830	56	relied	rely	VERB
ftr-370	3830	57	on	on	ADP
ftr-370	3830	58	the	the	DET
ftr-370	3830	59	existence	existence	NOUN
ftr-370	3830	60	of	of	ADP
ftr-370	3830	61	several	several	ADJ
ftr-370	3830	62	reenactments	reenactment	NOUN
ftr-370	3830	63	of	of	ADP
ftr-370	3830	64	the	the	DET
ftr-370	3830	65	statute	statute	NOUN
ftr-370	3830	66	without	without	ADP
ftr-370	3830	67	any	any	DET
ftr-370	3830	68	change	change	NOUN
ftr-370	3830	69	to	to	ADP
ftr-370	3830	70	the	the	DET
ftr-370	3830	71	governing	govern	VERB
ftr-370	3830	72	statutory	statutory	ADJ
ftr-370	3830	73	language	language	NOUN
ftr-370	3830	74	.	.	PUNCT
ftr-370	3831	1	even	even	ADV
ftr-370	3831	2	if	if	SCONJ
ftr-370	3831	3	we	we	PRON
ftr-370	3831	4	were	be	AUX
ftr-370	3831	5	to	to	PART
ftr-370	3831	6	assume	assume	VERB
ftr-370	3831	7	that	that	SCONJ
ftr-370	3831	8	all	all	PRON
ftr-370	3831	9	of	of	ADP
ftr-370	3831	10	these	these	DET
ftr-370	3831	11	observations	observation	NOUN
ftr-370	3831	12	are	be	AUX
ftr-370	3831	13	true	true	ADJ
ftr-370	3831	14	,	,	PUNCT
ftr-370	3831	15	conclusive	conclusive	ADJ
ftr-370	3831	16	reliance	reliance	NOUN
ftr-370	3831	17	on	on	ADP
ftr-370	3831	18	them	they	PRON
ftr-370	3831	19	is	be	AUX
ftr-370	3831	20	misplaced	misplace	VERB
ftr-370	3831	21	.	.	PUNCT
ftr-370	3832	1	when	when	SCONJ
ftr-370	3832	2	chevron	chevron	ADJ
ftr-370	3832	3	deference	deference	NOUN
ftr-370	3832	4	is	be	AUX
ftr-370	3832	5	owed	owe	VERB
ftr-370	3832	6	,	,	PUNCT
ftr-370	3832	7	chevron	chevron	NOUN
ftr-370	3832	8	’s	’s	PART
ftr-370	3832	9	demands	demand	NOUN
ftr-370	3832	10	are	be	AUX
ftr-370	3832	11	clear	clear	ADJ
ftr-370	3832	12	.	.	PUNCT
ftr-370	3833	1	if	if	SCONJ
ftr-370	3833	2	the	the	DET
ftr-370	3833	3	statutory	statutory	ADJ
ftr-370	3833	4	text	text	NOUN
ftr-370	3833	5	is	be	AUX
ftr-370	3833	6	ambiguous	ambiguous	ADJ
ftr-370	3833	7	,	,	PUNCT
ftr-370	3833	8	an	an	DET
ftr-370	3833	9	agency	agency	NOUN
ftr-370	3833	10	is	be	AUX
ftr-370	3833	11	given	give	VERB
ftr-370	3833	12	the	the	DET
ftr-370	3833	13	discretion	discretion	NOUN
ftr-370	3833	14	to	to	PART
ftr-370	3833	15	promulgate	promulgate	VERB
ftr-370	3833	16	rules	rule	NOUN
ftr-370	3833	17	that	that	PRON
ftr-370	3833	18	interpret	interpret	VERB
ftr-370	3833	19	the	the	DET
ftr-370	3833	20	ambiguous	ambiguous	ADJ
ftr-370	3833	21	provisions	provision	NOUN
ftr-370	3833	22	.	.	PUNCT
ftr-370	3834	1	judicial	judicial	ADJ
ftr-370	3834	2	deference	deference	NOUN
ftr-370	3834	3	to	to	ADP
ftr-370	3834	4	an	an	DET
ftr-370	3834	5	agency	agency	NOUN
ftr-370	3834	6	’s	’s	PART
ftr-370	3834	7	rule	rule	NOUN
ftr-370	3834	8	-	-	PUNCT
ftr-370	3834	9	making	make	VERB
ftr-370	3834	10	authority	authority	NOUN
ftr-370	3834	11	ends	end	VERB
ftr-370	3834	12	only	only	ADV
ftr-370	3834	13	when	when	SCONJ
ftr-370	3834	14	the	the	DET
ftr-370	3834	15	agency	agency	NOUN
ftr-370	3834	16	’s	’s	PART
ftr-370	3834	17	construction	construction	NOUN
ftr-370	3834	18	of	of	ADP
ftr-370	3834	19	its	its	PRON
ftr-370	3834	20	statute	statute	NOUN
ftr-370	3834	21	is	be	AUX
ftr-370	3834	22	unreasonable	unreasonable	ADJ
ftr-370	3834	23	.	.	PUNCT
ftr-370	3835	1	•	•	NUM
ftr-370	3835	2	in	in	ADP
ftr-370	3835	3	addition	addition	NOUN
ftr-370	3835	4	to	to	ADP
ftr-370	3835	5	the	the	DET
ftr-370	3835	6	third	third	ADJ
ftr-370	3835	7	circuit	circuit	NOUN
ftr-370	3835	8	,	,	PUNCT
ftr-370	3835	9	six	six	NUM
ftr-370	3835	10	other	other	ADJ
ftr-370	3835	11	circuits	circuit	NOUN
ftr-370	3835	12	have	have	AUX
ftr-370	3835	13	applied	apply	VERB
ftr-370	3835	14	chevron	chevron	NOUN
ftr-370	3835	15	to	to	PART
ftr-370	3835	16	analyze	analyze	VERB
ftr-370	3835	17	the	the	DET
ftr-370	3835	18	validity	validity	NOUN
ftr-370	3835	19	of	of	ADP
ftr-370	3835	20	treasury	treasury	NOUN
ftr-370	3835	21	regulations	regulation	NOUN
ftr-370	3835	22	.	.	PUNCT
ftr-370	3836	1	hospital	hospital	PROPN
ftr-370	3836	2	corp	corp	PROPN
ftr-370	3836	3	.	.	PROPN
ftr-370	3836	4	of	of	ADP
ftr-370	3836	5	am	am	PROPN
ftr-370	3836	6	.	.	PUNCT
ftr-370	3836	7	&	&	CCONJ
ftr-370	3836	8	subs	subs	PROPN
ftr-370	3836	9	.	.	PUNCT
ftr-370	3837	1	v.	v.	PROPN
ftr-370	3837	2	commissioner	commissioner	NOUN
ftr-370	3837	3	,	,	PUNCT
ftr-370	3837	4	348	348	NUM
ftr-370	3837	5	f.3d	f.3d	NUM
ftr-370	3837	6	136	136	NUM
ftr-370	3837	7	(	(	PUNCT
ftr-370	3837	8	6th	6th	ADJ
ftr-370	3837	9	cir	cir	NOUN
ftr-370	3837	10	.	.	PUNCT
ftr-370	3837	11	2004	2004	NUM
ftr-370	3837	12	)	)	PUNCT
ftr-370	3838	1	;	;	PUNCT
ftr-370	3838	2	bankers	banker	NOUN
ftr-370	3838	3	life	life	PROPN
ftr-370	3838	4	&	&	CCONJ
ftr-370	3838	5	cas	cas	PROPN
ftr-370	3838	6	.	.	PROPN
ftr-370	3838	7	co.	co.	PROPN
ftr-370	3839	1	v.	v.	ADP
ftr-370	3839	2	united	united	PROPN
ftr-370	3839	3	states	states	PROPN
ftr-370	3839	4	,	,	PUNCT
ftr-370	3839	5	142	142	NUM
ftr-370	3839	6	f.3d	f.3d	NUM
ftr-370	3839	7	973	973	NUM
ftr-370	3839	8	(	(	PUNCT
ftr-370	3839	9	7th	7th	ADJ
ftr-370	3839	10	cir	cir	NOUN
ftr-370	3839	11	.	.	PUNCT
ftr-370	3839	12	1998	1998	NUM
ftr-370	3839	13	)	)	PUNCT
ftr-370	3839	14	;	;	PUNCT
ftr-370	3839	15	redlark	redlark	VERB
ftr-370	3839	16	v.	v.	ADP
ftr-370	3839	17	commissioner	commissioner	NOUN
ftr-370	3839	18	,	,	PUNCT
ftr-370	3839	19	141	141	NUM
ftr-370	3839	20	f.3d	f.3d	NUM
ftr-370	3839	21	936	936	NUM
ftr-370	3839	22	(	(	PUNCT
ftr-370	3839	23	9th	9th	ADJ
ftr-370	3839	24	cir	cir	NOUN
ftr-370	3839	25	.	.	PUNCT
ftr-370	3839	26	1998	1998	NUM
ftr-370	3839	27	)	)	PUNCT
ftr-370	3839	28	;	;	PUNCT
ftr-370	3839	29	in	in	ADP
ftr-370	3839	30	re	re	NOUN
ftr-370	3839	31	craddock	craddock	NOUN
ftr-370	3839	32	,	,	PUNCT
ftr-370	3839	33	149	149	NUM
ftr-370	3839	34	f.3d	f.3d	NUM
ftr-370	3839	35	1249	1249	NUM
ftr-370	3839	36	(	(	PUNCT
ftr-370	3839	37	10th	10th	ADJ
ftr-370	3839	38	cir.1998	cir.1998	NUM
ftr-370	3839	39	)	)	PUNCT
ftr-370	3839	40	;	;	PUNCT
ftr-370	3839	41	beard	beard	PROPN
ftr-370	3839	42	v.	v.	PROPN
ftr-370	3839	43	united	united	PROPN
ftr-370	3839	44	states	states	PROPN
ftr-370	3839	45	,	,	PUNCT
ftr-370	3839	46	992	992	NUM
ftr-370	3839	47	f.2d	f.2d	NOUN
ftr-370	3839	48	1516	1516	NUM
ftr-370	3839	49	(	(	PUNCT
ftr-370	3839	50	11th	11th	ADJ
ftr-370	3839	51	cir	cir	NOUN
ftr-370	3839	52	.	.	PUNCT
ftr-370	3839	53	1993	1993	NUM
ftr-370	3839	54	)	)	PUNCT
ftr-370	3839	55	;	;	PUNCT
ftr-370	3839	56	tax	tax	NOUN
ftr-370	3839	57	analysts	analyst	NOUN
ftr-370	3839	58	v.	v.	PROPN
ftr-370	3839	59	commissioner	commissioner	PROPN
ftr-370	3839	60	,	,	PUNCT
ftr-370	3839	61	350	350	NUM
ftr-370	3839	62	f.3d	f.3d	NUM
ftr-370	3839	63	100	100	NUM
ftr-370	3839	64	(	(	PUNCT
ftr-370	3839	65	d.c	d.c	PROPN
ftr-370	3839	66	.	.	PROPN
ftr-370	3839	67	cir.2003	cir.2003	NUM
ftr-370	3839	68	)	)	PUNCT
ftr-370	3839	69	.	.	PUNCT
ftr-370	3840	1	four	four	NUM
ftr-370	3840	2	circuits	circuit	NOUN
ftr-370	3840	3	have	have	AUX
ftr-370	3840	4	applied	apply	VERB
ftr-370	3840	5	the	the	DET
ftr-370	3840	6	national	national	ADJ
ftr-370	3840	7	muffler	muffler	NOUN
ftr-370	3840	8	standard	standard	NOUN
ftr-370	3840	9	(	(	PUNCT
ftr-370	3840	10	or	or	CCONJ
ftr-370	3840	11	national	national	ADJ
ftr-370	3840	12	muffler	muffler	NOUN
ftr-370	3840	13	with	with	ADP
ftr-370	3840	14	a	a	DET
ftr-370	3840	15	chevron	chevron	NOUN
ftr-370	3840	16	gloss	gloss	NOUN
ftr-370	3840	17	)	)	PUNCT
ftr-370	3840	18	.	.	PUNCT
ftr-370	3841	1	snowa	snowa	PROPN
ftr-370	3841	2	v.	v.	PROPN
ftr-370	3841	3	commissioner	commissioner	PROPN
ftr-370	3841	4	,	,	PUNCT
ftr-370	3841	5	123	123	NUM
ftr-370	3841	6	f.3d	f.3d	NUM
ftr-370	3841	7	190	190	NUM
ftr-370	3841	8	(	(	PUNCT
ftr-370	3841	9	4th	4th	ADJ
ftr-370	3841	10	cir	cir	NOUN
ftr-370	3841	11	.	.	PUNCT
ftr-370	3841	12	1997	1997	NUM
ftr-370	3841	13	)	)	PUNCT
ftr-370	3841	14	(	(	PUNCT
ftr-370	3841	15	general	general	NOUN
ftr-370	3841	16	authority	authority	NOUN
ftr-370	3841	17	regulations	regulation	NOUN
ftr-370	3841	18	get	get	VERB
ftr-370	3841	19	national	national	ADJ
ftr-370	3841	20	muffler	muffler	NOUN
ftr-370	3841	21	review	review	NOUN
ftr-370	3841	22	under	under	ADP
ftr-370	3841	23	chevron	chevron	NOUN
ftr-370	3841	24	)	)	PUNCT
ftr-370	3841	25	;	;	PUNCT
ftr-370	3841	26	nalle	nalle	PROPN
ftr-370	3841	27	v.	v.	CCONJ
ftr-370	3841	28	commissioner	commissioner	PROPN
ftr-370	3841	29	,	,	PUNCT
ftr-370	3841	30	997	997	NUM
ftr-370	3841	31	f.2d	f.2d	NOUN
ftr-370	3841	32	1134	1134	NUM
ftr-370	3841	33	(	(	PUNCT
ftr-370	3841	34	5th	5th	ADJ
ftr-370	3841	35	cir	cir	NOUN
ftr-370	3841	36	.	.	PUNCT
ftr-370	3841	37	1993	1993	NUM
ftr-370	3841	38	)	)	PUNCT
ftr-370	3841	39	;	;	PUNCT
ftr-370	3841	40	united	united	PROPN
ftr-370	3841	41	states	states	PROPN
ftr-370	3841	42	v.	v.	ADP
ftr-370	3841	43	tucker	tucker	PROPN
ftr-370	3841	44	,	,	PUNCT
ftr-370	3841	45	217	217	NUM
ftr-370	3841	46	f.3d	f.3d	NUM
ftr-370	3841	47	960	960	NUM
ftr-370	3841	48	(	(	PUNCT
ftr-370	3841	49	8th	8th	ADJ
ftr-370	3841	50	cir	cir	NOUN
ftr-370	3841	51	.	.	PROPN
ftr-370	3841	52	2000	2000	NUM
ftr-370	3841	53	)	)	PUNCT
ftr-370	3841	54	;	;	PUNCT
ftr-370	3841	55	schuler	schuler	PROPN
ftr-370	3841	56	indus	indus	PROPN
ftr-370	3841	57	.	.	PUNCT
ftr-370	3842	1	inc	inc	PROPN
ftr-370	3842	2	.	.	PROPN
ftr-370	3843	1	v.	v.	PROPN
ftr-370	3843	2	united	united	PROPN
ftr-370	3843	3	states	states	PROPN
ftr-370	3843	4	,	,	PUNCT
ftr-370	3843	5	109	109	NUM
ftr-370	3843	6	f.3d	f.3d	NUM
ftr-370	3843	7	753	753	NUM
ftr-370	3843	8	(	(	PUNCT
ftr-370	3843	9	fed	fed	PROPN
ftr-370	3843	10	.	.	PUNCT
ftr-370	3843	11	cir	cir	PROPN
ftr-370	3843	12	.	.	PUNCT
ftr-370	3843	13	1997	1997	NUM
ftr-370	3843	14	)	)	PUNCT
ftr-370	3843	15	.	.	PUNCT
ftr-370	3844	1	although	although	SCONJ
ftr-370	3844	2	several	several	ADJ
ftr-370	3844	3	courts	court	NOUN
ftr-370	3844	4	of	of	ADP
ftr-370	3844	5	appeals	appeal	NOUN
ftr-370	3844	6	have	have	AUX
ftr-370	3844	7	applied	apply	VERB
ftr-370	3844	8	the	the	DET
ftr-370	3844	9	national	national	ADJ
ftr-370	3844	10	muffler	muffler	NOUN
ftr-370	3844	11	standard	standard	PROPN
ftr-370	3844	12	rather	rather	ADV
ftr-370	3844	13	than	than	ADP
ftr-370	3844	14	the	the	DET
ftr-370	3844	15	chevron	chevron	NOUN
ftr-370	3844	16	standard	standard	NOUN
ftr-370	3844	17	in	in	ADP
ftr-370	3844	18	reviewing	review	VERB
ftr-370	3844	19	interpretive	interpretive	ADJ
ftr-370	3844	20	treasury	treasury	NOUN
ftr-370	3844	21	regulations	regulation	NOUN
ftr-370	3844	22	,	,	PUNCT
ftr-370	3844	23	the	the	DET
ftr-370	3844	24	third	third	ADJ
ftr-370	3844	25	circuit	circuit	NOUN
ftr-370	3844	26	court	court	NOUN
ftr-370	3844	27	of	of	ADP
ftr-370	3844	28	appeals	appeal	NOUN
ftr-370	3844	29	reading	reading	NOUN
ftr-370	3844	30	of	of	ADP
ftr-370	3844	31	the	the	DET
ftr-370	3844	32	import	import	NOUN
ftr-370	3844	33	of	of	ADP
ftr-370	3844	34	chevron	chevron	NOUN
ftr-370	3844	35	is	be	AUX
ftr-370	3844	36	much	much	ADV
ftr-370	3844	37	closer	close	ADJ
ftr-370	3844	38	to	to	ADP
ftr-370	3844	39	the	the	DET
ftr-370	3844	40	mainstream	mainstream	NOUN
ftr-370	3844	41	of	of	ADP
ftr-370	3844	42	administrative	administrative	ADJ
ftr-370	3844	43	law	law	NOUN
ftr-370	3844	44	generally	generally	ADV
ftr-370	3844	45	,	,	PUNCT
ftr-370	3844	46	and	and	CCONJ
ftr-370	3844	47	one	one	PRON
ftr-370	3844	48	could	could	AUX
ftr-370	3844	49	expect	expect	VERB
ftr-370	3844	50	the	the	DET
ftr-370	3844	51	tax	tax	NOUN
ftr-370	3844	52	court	court	NOUN
ftr-370	3844	53	to	to	PART
ftr-370	3844	54	be	be	AUX
ftr-370	3844	55	reversed	reverse	VERB
ftr-370	3844	56	in	in	ADP
ftr-370	3844	57	the	the	DET
ftr-370	3844	58	future	future	NOUN
ftr-370	3844	59	if	if	SCONJ
ftr-370	3844	60	it	it	PRON
ftr-370	3844	61	continues	continue	VERB
ftr-370	3844	62	to	to	PART
ftr-370	3844	63	apply	apply	VERB
ftr-370	3844	64	national	national	ADJ
ftr-370	3844	65	muffler	muffler	NOUN
ftr-370	3844	66	to	to	PART
ftr-370	3844	67	invalidate	invalidate	VERB
ftr-370	3844	68	regulations	regulation	NOUN
ftr-370	3844	69	that	that	PRON
ftr-370	3844	70	would	would	AUX
ftr-370	3844	71	pass	pass	VERB
ftr-370	3844	72	muster	muster	NOUN
ftr-370	3844	73	under	under	ADP
ftr-370	3844	74	chevron	chevron	NOUN
ftr-370	3844	75	,	,	PUNCT
ftr-370	3844	76	as	as	SCONJ
ftr-370	3844	77	that	that	DET
ftr-370	3844	78	case	case	NOUN
ftr-370	3844	79	is	be	AUX
ftr-370	3844	80	generally	generally	ADV
ftr-370	3844	81	being	be	AUX
ftr-370	3844	82	interpreted	interpret	VERB
ftr-370	3844	83	and	and	CCONJ
ftr-370	3844	84	applied	apply	VERB
ftr-370	3844	85	by	by	ADP
ftr-370	3844	86	the	the	DET
ftr-370	3844	87	courts	court	NOUN
ftr-370	3844	88	of	of	ADP
ftr-370	3844	89	appeals	appeal	NOUN
ftr-370	3844	90	.	.	PUNCT
ftr-370	3845	1	4	4	X
ftr-370	3845	2	.	.	X
ftr-370	3845	3	expanding	expand	VERB
ftr-370	3845	4	equitable	equitable	ADJ
ftr-370	3845	5	recoupment	recoupment	NOUN
ftr-370	3845	6	jurisdiction	jurisdiction	NOUN
ftr-370	3845	7	in	in	ADP
ftr-370	3845	8	the	the	DET
ftr-370	3845	9	tax	tax	NOUN
ftr-370	3845	10	court	court	NOUN
ftr-370	3845	11	.	.	PUNCT
ftr-370	3846	1	menard	menard	PROPN
ftr-370	3846	2	,	,	PUNCT
ftr-370	3846	3	inc	inc	PROPN
ftr-370	3846	4	.	.	PROPN
ftr-370	3847	1	v.	v.	PROPN
ftr-370	3847	2	commissioner	commissioner	PROPN
ftr-370	3847	3	,	,	PUNCT
ftr-370	3847	4	130	130	NUM
ftr-370	3847	5	t.c	t.c	PROPN
ftr-370	3847	6	.	.	PROPN
ftr-370	3847	7	54	54	NUM
ftr-370	3847	8	(	(	PUNCT
ftr-370	3847	9	2/19/08	2/19/08	NUM
ftr-370	3847	10	)	)	PUNCT
ftr-370	3847	11	.	.	PUNCT
ftr-370	3848	1	judge	judge	PROPN
ftr-370	3848	2	marvel	marvel	PROPN
ftr-370	3848	3	held	hold	VERB
ftr-370	3848	4	that	that	SCONJ
ftr-370	3848	5	the	the	DET
ftr-370	3848	6	tax	tax	NOUN
ftr-370	3848	7	court	court	NOUN
ftr-370	3848	8	has	have	VERB
ftr-370	3848	9	jurisdiction	jurisdiction	NOUN
ftr-370	3848	10	to	to	PART
ftr-370	3848	11	apply	apply	VERB
ftr-370	3848	12	the	the	DET
ftr-370	3848	13	equitable	equitable	ADJ
ftr-370	3848	14	recoupment	recoupment	NOUN
ftr-370	3848	15	doctrine	doctrine	NOUN
ftr-370	3848	16	to	to	PART
ftr-370	3848	17	allow	allow	VERB
ftr-370	3848	18	the	the	DET
ftr-370	3848	19	taxpayers	taxpayer	NOUN
ftr-370	3848	20	,	,	PUNCT
ftr-370	3848	21	an	an	DET
ftr-370	3848	22	employee	employee	NOUN
ftr-370	3848	23	[	[	X
ftr-370	3848	24	ceo	ceo	NOUN
ftr-370	3848	25	of	of	ADP
ftr-370	3848	26	menard	menard	NOUN
ftr-370	3848	27	,	,	PUNCT
ftr-370	3848	28	inc.]/shareholder	inc.]/shareholder	NOUN
ftr-370	3848	29	and	and	CCONJ
ftr-370	3848	30	his	his	PRON
ftr-370	3848	31	employer	employer	NOUN
ftr-370	3849	1	[	[	X
ftr-370	3849	2	menard	menard	PROPN
ftr-370	3849	3	,	,	PUNCT
ftr-370	3849	4	inc	inc	PROPN
ftr-370	3849	5	.	.	PROPN
ftr-370	3849	6	]	]	PUNCT
ftr-370	3850	1	to	to	PART
ftr-370	3850	2	offset	offset	VERB
ftr-370	3850	3	their	their	PRON
ftr-370	3850	4	income	income	NOUN
ftr-370	3850	5	tax	tax	NOUN
ftr-370	3850	6	deficiencies	deficiency	NOUN
ftr-370	3850	7	with	with	ADP
ftr-370	3850	8	fica	fica	PROPN
ftr-370	3850	9	hospital	hospital	PROPN
ftr-370	3850	10	taxes	taxis	NOUN
ftr-370	3850	11	they	they	PRON
ftr-370	3850	12	overpaid	overpay	VERB
ftr-370	3850	13	on	on	ADP
ftr-370	3850	14	the	the	DET
ftr-370	3850	15	portion	portion	NOUN
ftr-370	3850	16	of	of	ADP
ftr-370	3850	17	the	the	DET
ftr-370	3850	18	ceo	ceo	NOUN
ftr-370	3850	19	/	/	SYM
ftr-370	3850	20	shareholder	shareholder	NOUN
ftr-370	3850	21	’s	’s	PART
ftr-370	3850	22	2009	2009	NUM
ftr-370	3850	23	]	]	PUNCT
ftr-370	3850	24	recent	recent	ADJ
ftr-370	3850	25	developments	development	NOUN
ftr-370	3850	26	in	in	ADP
ftr-370	3850	27	federal	federal	ADJ
ftr-370	3850	28	income	income	NOUN
ftr-370	3850	29	taxation	taxation	NOUN
ftr-370	3850	30	453	453	NUM
ftr-370	3850	31	compensation	compensation	NOUN
ftr-370	3850	32	that	that	SCONJ
ftr-370	3850	33	the	the	DET
ftr-370	3850	34	tax	tax	NOUN
ftr-370	3850	35	court	court	NOUN
ftr-370	3850	36	previously	previously	ADV
ftr-370	3850	37	had	have	AUX
ftr-370	3850	38	held	hold	VERB
ftr-370	3850	39	was	be	AUX
ftr-370	3850	40	a	a	DET
ftr-370	3850	41	disguised	disguised	ADJ
ftr-370	3850	42	dividend	dividend	NOUN
ftr-370	3850	43	in	in	ADP
ftr-370	3850	44	menard	menard	PROPN
ftr-370	3850	45	,	,	PUNCT
ftr-370	3850	46	inc	inc	PROPN
ftr-370	3850	47	.	.	PROPN
ftr-370	3851	1	v.	v.	PROPN
ftr-370	3851	2	commissioner	commissioner	PROPN
ftr-370	3851	3	,	,	PUNCT
ftr-370	3851	4	t.c	t.c	PROPN
ftr-370	3851	5	.	.	PROPN
ftr-370	3851	6	memo	memo	NOUN
ftr-370	3851	7	.	.	PUNCT
ftr-370	3852	1	2004	2004	NUM
ftr-370	3852	2	-	-	SYM
ftr-370	3852	3	207	207	NUM
ftr-370	3852	4	(	(	PUNCT
ftr-370	3852	5	menard	menard	NOUN
ftr-370	3852	6	i	i	PROPN
ftr-370	3852	7	)	)	PUNCT
ftr-370	3852	8	,	,	PUNCT
ftr-370	3852	9	and	and	CCONJ
ftr-370	3852	10	menard	menard	PROPN
ftr-370	3852	11	,	,	PUNCT
ftr-370	3852	12	inc	inc	PROPN
ftr-370	3852	13	.	.	PROPN
ftr-370	3853	1	v.	v.	PROPN
ftr-370	3853	2	commissioner	commissioner	PROPN
ftr-370	3853	3	,	,	PUNCT
ftr-370	3853	4	t.c	t.c	PROPN
ftr-370	3853	5	.	.	PROPN
ftr-370	3853	6	memo	memo	NOUN
ftr-370	3853	7	.	.	PUNCT
ftr-370	3854	1	2005	2005	NUM
ftr-370	3854	2	-	-	SYM
ftr-370	3854	3	3	3	NUM
ftr-370	3854	4	(	(	PUNCT
ftr-370	3854	5	menard	menard	PROPN
ftr-370	3854	6	ii	ii	PROPN
ftr-370	3854	7	)	)	PUNCT
ftr-370	3854	8	.	.	PUNCT
ftr-370	3855	1	even	even	ADV
ftr-370	3855	2	though	though	SCONJ
ftr-370	3855	3	the	the	DET
ftr-370	3855	4	tax	tax	NOUN
ftr-370	3855	5	court	court	NOUN
ftr-370	3855	6	lacks	lack	VERB
ftr-370	3855	7	jurisdiction	jurisdiction	NOUN
ftr-370	3855	8	to	to	PART
ftr-370	3855	9	redetermine	redetermine	VERB
ftr-370	3855	10	fica	fica	PROPN
ftr-370	3855	11	taxes	taxis	NOUN
ftr-370	3855	12	,	,	PUNCT
ftr-370	3855	13	under	under	ADP
ftr-370	3855	14	the	the	DET
ftr-370	3855	15	second	second	ADJ
ftr-370	3855	16	sentence	sentence	NOUN
ftr-370	3855	17	of	of	ADP
ftr-370	3855	18	§	§	PROPN
ftr-370	3855	19	6214(b	6214(b	NOUN
ftr-370	3855	20	)	)	PUNCT
ftr-370	3855	21	,	,	PUNCT
ftr-370	3855	22	added	add	VERB
ftr-370	3855	23	by	by	ADP
ftr-370	3855	24	the	the	DET
ftr-370	3855	25	pension	pension	NOUN
ftr-370	3855	26	protection	protection	NOUN
ftr-370	3855	27	act	act	NOUN
ftr-370	3855	28	of	of	ADP
ftr-370	3855	29	2006	2006	NUM
ftr-370	3855	30	.	.	PUNCT
ftr-370	3856	1	[	[	X
ftr-370	3856	2	“	“	X
ftr-370	3856	3	...	...	PUNCT
ftr-370	3857	1	[	[	X
ftr-370	3857	2	t]he	t]he	X
ftr-370	3857	3	tax	tax	NOUN
ftr-370	3857	4	court	court	NOUN
ftr-370	3857	5	may	may	AUX
ftr-370	3857	6	apply	apply	VERB
ftr-370	3857	7	the	the	DET
ftr-370	3857	8	doctrine	doctrine	NOUN
ftr-370	3857	9	of	of	ADP
ftr-370	3857	10	equitable	equitable	ADJ
ftr-370	3857	11	recoupment	recoupment	NOUN
ftr-370	3857	12	to	to	ADP
ftr-370	3857	13	the	the	DET
ftr-370	3857	14	same	same	ADJ
ftr-370	3857	15	extent	extent	NOUN
ftr-370	3857	16	that	that	SCONJ
ftr-370	3857	17	it	it	PRON
ftr-370	3857	18	is	be	AUX
ftr-370	3857	19	available	available	ADJ
ftr-370	3857	20	in	in	ADP
ftr-370	3857	21	civil	civil	ADJ
ftr-370	3857	22	tax	tax	NOUN
ftr-370	3857	23	cases	case	NOUN
ftr-370	3857	24	before	before	ADP
ftr-370	3857	25	the	the	DET
ftr-370	3857	26	district	district	NOUN
ftr-370	3857	27	courts	court	NOUN
ftr-370	3857	28	of	of	ADP
ftr-370	3857	29	the	the	DET
ftr-370	3857	30	united	united	PROPN
ftr-370	3857	31	states	states	PROPN
ftr-370	3857	32	and	and	CCONJ
ftr-370	3857	33	the	the	DET
ftr-370	3857	34	united	united	PROPN
ftr-370	3857	35	states	states	PROPN
ftr-370	3857	36	court	court	PROPN
ftr-370	3857	37	of	of	ADP
ftr-370	3857	38	federal	federal	ADJ
ftr-370	3857	39	claims	claim	NOUN
ftr-370	3857	40	”	"	PUNCT
ftr-370	3857	41	]	]	PUNCT
ftr-370	3857	42	,	,	PUNCT
ftr-370	3857	43	the	the	DET
ftr-370	3857	44	tax	tax	NOUN
ftr-370	3857	45	court	court	NOUN
ftr-370	3857	46	can	can	AUX
ftr-370	3857	47	apply	apply	VERB
ftr-370	3857	48	equitable	equitable	ADJ
ftr-370	3857	49	recoupment	recoupment	NOUN
ftr-370	3857	50	doctrine	doctrine	NOUN
ftr-370	3857	51	as	as	ADP
ftr-370	3857	52	ancillary	ancillary	ADJ
ftr-370	3857	53	to	to	ADP
ftr-370	3857	54	its	its	PRON
ftr-370	3857	55	original	original	ADJ
ftr-370	3857	56	jurisdiction	jurisdiction	NOUN
ftr-370	3857	57	over	over	ADP
ftr-370	3857	58	deficiency	deficiency	NOUN
ftr-370	3857	59	redetermination	redetermination	NOUN
ftr-370	3857	60	.	.	PUNCT
ftr-370	3858	1	judge	judge	NOUN
ftr-370	3858	2	marvel	marvel	PROPN
ftr-370	3858	3	rejected	reject	VERB
ftr-370	3858	4	the	the	DET
ftr-370	3858	5	irs	irs	PROPN
ftr-370	3858	6	’s	’s	PART
ftr-370	3858	7	argument	argument	NOUN
ftr-370	3858	8	that	that	SCONJ
ftr-370	3858	9	the	the	DET
ftr-370	3858	10	tax	tax	NOUN
ftr-370	3858	11	court	court	NOUN
ftr-370	3858	12	’s	’s	PART
ftr-370	3858	13	jurisdiction	jurisdiction	NOUN
ftr-370	3858	14	to	to	PART
ftr-370	3858	15	apply	apply	VERB
ftr-370	3858	16	equitable	equitable	ADJ
ftr-370	3858	17	recoupment	recoupment	NOUN
ftr-370	3858	18	is	be	AUX
ftr-370	3858	19	limited	limit	VERB
ftr-370	3858	20	to	to	ADP
ftr-370	3858	21	taxes	taxis	NOUN
ftr-370	3858	22	over	over	ADP
ftr-370	3858	23	which	which	PRON
ftr-370	3858	24	it	it	PRON
ftr-370	3858	25	has	have	VERB
ftr-370	3858	26	deficiency	deficiency	NOUN
ftr-370	3858	27	or	or	CCONJ
ftr-370	3858	28	overpayment	overpayment	ADJ
ftr-370	3858	29	jurisdiction	jurisdiction	NOUN
ftr-370	3859	1	[	[	X
ftr-370	3859	2	income	income	NOUN
ftr-370	3859	3	,	,	PUNCT
ftr-370	3859	4	estate	estate	NOUN
ftr-370	3859	5	,	,	PUNCT
ftr-370	3859	6	and	and	CCONJ
ftr-370	3859	7	gift	gift	NOUN
ftr-370	3859	8	taxes	taxis	NOUN
ftr-370	3859	9	and	and	CCONJ
ftr-370	3859	10	excise	excise	NOUN
ftr-370	3859	11	taxes	taxis	NOUN
ftr-370	3859	12	imposed	impose	VERB
ftr-370	3859	13	under	under	ADP
ftr-370	3859	14	chapters	chapter	NOUN
ftr-370	3859	15	41	41	NUM
ftr-370	3859	16	,	,	PUNCT
ftr-370	3859	17	42	42	NUM
ftr-370	3859	18	,	,	PUNCT
ftr-370	3859	19	43	43	NUM
ftr-370	3859	20	,	,	PUNCT
ftr-370	3859	21	and	and	CCONJ
ftr-370	3859	22	44	44	NUM
ftr-370	3859	23	]	]	PUNCT
ftr-370	3859	24	on	on	ADP
ftr-370	3859	25	the	the	DET
ftr-370	3859	26	ground	ground	NOUN
ftr-370	3859	27	that	that	SCONJ
ftr-370	3859	28	the	the	DET
ftr-370	3859	29	“	"	PUNCT
ftr-370	3859	30	legislative	legislative	ADJ
ftr-370	3859	31	history	history	NOUN
ftr-370	3859	32	underlying	underlie	VERB
ftr-370	3859	33	the	the	DET
ftr-370	3859	34	recent	recent	ADJ
ftr-370	3859	35	amendment	amendment	NOUN
ftr-370	3859	36	to	to	PART
ftr-370	3859	37	section	section	NOUN
ftr-370	3859	38	6214(b	6214(b	ADV
ftr-370	3859	39	)	)	PUNCT
ftr-370	3859	40	indicates	indicate	VERB
ftr-370	3859	41	congress	congress	PROPN
ftr-370	3859	42	intended	intend	VERB
ftr-370	3859	43	to	to	PART
ftr-370	3859	44	eliminate	eliminate	VERB
ftr-370	3859	45	confusion	confusion	NOUN
ftr-370	3859	46	over	over	ADP
ftr-370	3859	47	the	the	DET
ftr-370	3859	48	court	court	NOUN
ftr-370	3859	49	’s	’s	PART
ftr-370	3859	50	authority	authority	NOUN
ftr-370	3859	51	to	to	PART
ftr-370	3859	52	apply	apply	VERB
ftr-370	3859	53	the	the	DET
ftr-370	3859	54	doctrine	doctrine	NOUN
ftr-370	3859	55	created	create	VERB
ftr-370	3859	56	by	by	ADP
ftr-370	3859	57	conflicting	conflict	VERB
ftr-370	3859	58	court	court	NOUN
ftr-370	3859	59	of	of	ADP
ftr-370	3859	60	appeals	appeal	NOUN
ftr-370	3859	61	opinions	opinion	NOUN
ftr-370	3859	62	and	and	CCONJ
ftr-370	3859	63	to	to	PART
ftr-370	3859	64	provide	provide	VERB
ftr-370	3859	65	simplification	simplification	NOUN
ftr-370	3859	66	benefits	benefit	NOUN
ftr-370	3859	67	to	to	ADP
ftr-370	3859	68	both	both	DET
ftr-370	3859	69	taxpayers	taxpayer	NOUN
ftr-370	3859	70	and	and	CCONJ
ftr-370	3859	71	the	the	DET
ftr-370	3859	72	commissioner	commissioner	NOUN
ftr-370	3859	73	.	.	PUNCT
ftr-370	3859	74	”	"	PUNCT
ftr-370	3860	1	furthermore	furthermore	ADV
ftr-370	3860	2	,	,	PUNCT
ftr-370	3860	3	the	the	DET
ftr-370	3860	4	irs	irs	PROPN
ftr-370	3860	5	’s	’s	PART
ftr-370	3860	6	narrow	narrow	ADJ
ftr-370	3860	7	construction	construction	NOUN
ftr-370	3860	8	of	of	ADP
ftr-370	3860	9	the	the	DET
ftr-370	3860	10	statute	statute	NOUN
ftr-370	3860	11	was	be	AUX
ftr-370	3860	12	“	"	PUNCT
ftr-370	3860	13	inconsistent	inconsistent	ADJ
ftr-370	3860	14	with	with	ADP
ftr-370	3860	15	the	the	DET
ftr-370	3860	16	central	central	ADJ
ftr-370	3860	17	policy	policy	NOUN
ftr-370	3860	18	underlying	underlie	VERB
ftr-370	3860	19	the	the	DET
ftr-370	3860	20	doctrine	doctrine	NOUN
ftr-370	3860	21	of	of	ADP
ftr-370	3860	22	equitable	equitable	PROPN
ftr-370	3860	23	recoupment	recoupment	NOUN
ftr-370	3860	24	;	;	PUNCT
ftr-370	3860	25	i.e.	i.e.	X
ftr-370	3860	26	,	,	PUNCT
ftr-370	3860	27	to	to	PART
ftr-370	3860	28	prevent	prevent	VERB
ftr-370	3860	29	an	an	DET
ftr-370	3860	30	inequitable	inequitable	ADJ
ftr-370	3860	31	windfall	windfall	NOUN
ftr-370	3860	32	to	to	ADP
ftr-370	3860	33	a	a	DET
ftr-370	3860	34	taxpayer	taxpayer	NOUN
ftr-370	3860	35	or	or	CCONJ
ftr-370	3860	36	the	the	DET
ftr-370	3860	37	government	government	NOUN
ftr-370	3860	38	that	that	PRON
ftr-370	3860	39	would	would	AUX
ftr-370	3860	40	otherwise	otherwise	ADV
ftr-370	3860	41	result	result	VERB
ftr-370	3860	42	from	from	ADP
ftr-370	3860	43	the	the	DET
ftr-370	3860	44	inconsistent	inconsistent	ADJ
ftr-370	3860	45	tax	tax	NOUN
ftr-370	3860	46	treatment	treatment	NOUN
ftr-370	3860	47	of	of	ADP
ftr-370	3860	48	a	a	DET
ftr-370	3860	49	single	single	ADJ
ftr-370	3860	50	transaction	transaction	NOUN
ftr-370	3860	51	,	,	PUNCT
ftr-370	3860	52	item	item	NOUN
ftr-370	3860	53	,	,	PUNCT
ftr-370	3860	54	or	or	CCONJ
ftr-370	3860	55	event	event	NOUN
ftr-370	3860	56	.	.	PUNCT
ftr-370	3860	57	”	"	PUNCT
ftr-370	3861	1	however	however	ADV
ftr-370	3861	2	,	,	PUNCT
ftr-370	3861	3	in	in	ADP
ftr-370	3861	4	computing	compute	VERB
ftr-370	3861	5	menard	menard	PROPN
ftr-370	3861	6	,	,	PUNCT
ftr-370	3861	7	inc	inc	PROPN
ftr-370	3861	8	.	.	PROPN
ftr-370	3861	9	’s	’s	PART
ftr-370	3861	10	tax	tax	NOUN
ftr-370	3861	11	liability	liability	NOUN
ftr-370	3861	12	for	for	ADP
ftr-370	3861	13	the	the	DET
ftr-370	3861	14	year	year	NOUN
ftr-370	3861	15	in	in	ADP
ftr-370	3861	16	question	question	NOUN
ftr-370	3861	17	,	,	PUNCT
ftr-370	3861	18	it	it	PRON
ftr-370	3861	19	was	be	AUX
ftr-370	3861	20	required	require	VERB
ftr-370	3861	21	to	to	PART
ftr-370	3861	22	reduce	reduce	VERB
ftr-370	3861	23	its	its	PRON
ftr-370	3861	24	deduction	deduction	NOUN
ftr-370	3861	25	for	for	ADP
ftr-370	3861	26	the	the	DET
ftr-370	3861	27	fica	fica	PROPN
ftr-370	3861	28	taxes	taxis	NOUN
ftr-370	3861	29	with	with	ADP
ftr-370	3861	30	respect	respect	NOUN
ftr-370	3861	31	to	to	ADP
ftr-370	3861	32	which	which	PRON
ftr-370	3861	33	equitable	equitable	ADJ
ftr-370	3861	34	recoupment	recoupment	NOUN
ftr-370	3861	35	was	be	AUX
ftr-370	3861	36	allowed	allow	VERB
ftr-370	3861	37	.	.	PUNCT
ftr-370	3862	1	5	5	X
ftr-370	3862	2	.	.	PUNCT
ftr-370	3862	3	the	the	DET
ftr-370	3862	4	court	court	NOUN
ftr-370	3862	5	did	do	AUX
ftr-370	3862	6	n’t	not	PART
ftr-370	3862	7	care	care	VERB
ftr-370	3862	8	to	to	PART
ftr-370	3862	9	hear	hear	VERB
ftr-370	3862	10	professor	professor	NOUN
ftr-370	3862	11	shepard	shepard	NOUN
ftr-370	3862	12	’s	’s	PART
ftr-370	3862	13	analysis	analysis	NOUN
ftr-370	3862	14	of	of	ADP
ftr-370	3862	15	whether	whether	SCONJ
ftr-370	3862	16	this	this	DET
ftr-370	3862	17	tax	tax	NOUN
ftr-370	3862	18	shelter	shelter	NOUN
ftr-370	3862	19	worked	work	VERB
ftr-370	3862	20	.	.	PUNCT
ftr-370	3863	1	stobie	stobie	PROPN
ftr-370	3863	2	creek	creek	PROPN
ftr-370	3863	3	investments	investments	PROPN
ftr-370	3863	4	,	,	PUNCT
ftr-370	3863	5	llc	llc	PROPN
ftr-370	3863	6	v.	v.	PROPN
ftr-370	3863	7	united	united	PROPN
ftr-370	3863	8	states	states	PROPN
ftr-370	3863	9	,	,	PUNCT
ftr-370	3863	10	81	81	NUM
ftr-370	3863	11	fed	feed	VERB
ftr-370	3863	12	.	.	PUNCT
ftr-370	3864	1	cl	cl	NOUN
ftr-370	3864	2	.	.	PUNCT
ftr-370	3865	1	358	358	NUM
ftr-370	3865	2	(	(	PUNCT
ftr-370	3865	3	4/1/08	4/1/08	NOUN
ftr-370	3865	4	)	)	PUNCT
ftr-370	3865	5	.	.	PUNCT
ftr-370	3866	1	in	in	ADP
ftr-370	3866	2	this	this	DET
ftr-370	3866	3	tax	tax	NOUN
ftr-370	3866	4	shelter	shelter	NOUN
ftr-370	3866	5	case	case	NOUN
ftr-370	3866	6	,	,	PUNCT
ftr-370	3866	7	the	the	DET
ftr-370	3866	8	government	government	NOUN
ftr-370	3866	9	filed	file	VERB
ftr-370	3866	10	a	a	DET
ftr-370	3866	11	motion	motion	NOUN
ftr-370	3866	12	in	in	ADP
ftr-370	3866	13	limine	limine	NOUN
ftr-370	3866	14	to	to	PART
ftr-370	3866	15	exclude	exclude	VERB
ftr-370	3866	16	the	the	DET
ftr-370	3866	17	expert	expert	ADJ
ftr-370	3866	18	witness	witness	NOUN
ftr-370	3866	19	report	report	NOUN
ftr-370	3866	20	and	and	CCONJ
ftr-370	3866	21	testimony	testimony	NOUN
ftr-370	3866	22	of	of	ADP
ftr-370	3866	23	the	the	DET
ftr-370	3866	24	taxpayer	taxpayer	NOUN
ftr-370	3866	25	’s	’s	PART
ftr-370	3866	26	expert	expert	ADJ
ftr-370	3866	27	witnesses	witness	NOUN
ftr-370	3866	28	,	,	PUNCT
ftr-370	3866	29	professor	professor	PROPN
ftr-370	3866	30	ira	ira	PROPN
ftr-370	3866	31	b.	b.	PROPN
ftr-370	3866	32	shepard	shepard	PROPN
ftr-370	3866	33	,	,	PUNCT
ftr-370	3866	34	university	university	PROPN
ftr-370	3866	35	of	of	ADP
ftr-370	3866	36	houston	houston	PROPN
ftr-370	3866	37	law	law	NOUN
ftr-370	3866	38	center	center	NOUN
ftr-370	3866	39	and	and	CCONJ
ftr-370	3866	40	stuart	stuart	PROPN
ftr-370	3866	41	a.	a.	PROPN
ftr-370	3866	42	smith	smith	PROPN
ftr-370	3866	43	,	,	PUNCT
ftr-370	3866	44	a	a	DET
ftr-370	3866	45	new	new	PROPN
ftr-370	3866	46	york	york	PROPN
ftr-370	3866	47	tax	tax	NOUN
ftr-370	3866	48	attorney	attorney	NOUN
ftr-370	3866	49	and	and	CCONJ
ftr-370	3866	50	former	former	ADJ
ftr-370	3866	51	tax	tax	NOUN
ftr-370	3866	52	assistant	assistant	NOUN
ftr-370	3866	53	to	to	ADP
ftr-370	3866	54	the	the	DET
ftr-370	3866	55	solicitor	solicitor	PROPN
ftr-370	3866	56	general	general	PROPN
ftr-370	3866	57	on	on	ADP
ftr-370	3866	58	the	the	DET
ftr-370	3866	59	grounds	ground	NOUN
ftr-370	3866	60	that	that	SCONJ
ftr-370	3866	61	“	"	PUNCT
ftr-370	3866	62	it	it	PRON
ftr-370	3866	63	‘	'	PUNCT
ftr-370	3866	64	impinge[s	impinge[s	X
ftr-370	3866	65	]	]	PUNCT
ftr-370	3866	66	on	on	ADP
ftr-370	3866	67	the	the	DET
ftr-370	3866	68	role	role	NOUN
ftr-370	3866	69	of	of	ADP
ftr-370	3866	70	this	this	DET
ftr-370	3866	71	court	court	NOUN
ftr-370	3866	72	’	'	PUNCT
ftr-370	3866	73	by	by	ADP
ftr-370	3866	74	testifying	testify	VERB
ftr-370	3866	75	as	as	ADP
ftr-370	3866	76	to	to	ADP
ftr-370	3866	77	the	the	DET
ftr-370	3866	78	law	law	NOUN
ftr-370	3866	79	or	or	CCONJ
ftr-370	3866	80	the	the	DET
ftr-370	3866	81	application	application	NOUN
ftr-370	3866	82	of	of	ADP
ftr-370	3866	83	the	the	DET
ftr-370	3866	84	law	law	NOUN
ftr-370	3866	85	to	to	ADP
ftr-370	3866	86	facts	fact	NOUN
ftr-370	3866	87	.	.	PUNCT
ftr-370	3866	88	”	"	PUNCT
ftr-370	3867	1	the	the	DET
ftr-370	3867	2	government	government	NOUN
ftr-370	3867	3	characterized	characterize	VERB
ftr-370	3867	4	professor	professor	NOUN
ftr-370	3867	5	shepard	shepard	NOUN
ftr-370	3867	6	’s	’s	PART
ftr-370	3867	7	report	report	NOUN
ftr-370	3867	8	as	as	ADP
ftr-370	3867	9	“	"	PUNCT
ftr-370	3867	10	‘	'	PUNCT
ftr-370	3867	11	nothing	nothing	PRON
ftr-370	3867	12	but	but	SCONJ
ftr-370	3867	13	legal	legal	ADJ
ftr-370	3867	14	analysis	analysis	NOUN
ftr-370	3867	15	and	and	CCONJ
ftr-370	3867	16	application	application	NOUN
ftr-370	3867	17	of	of	ADP
ftr-370	3867	18	his	his	PRON
ftr-370	3867	19	view	view	NOUN
ftr-370	3867	20	of	of	ADP
ftr-370	3867	21	the	the	DET
ftr-370	3867	22	law	law	NOUN
ftr-370	3867	23	to	to	ADP
ftr-370	3867	24	his	his	PRON
ftr-370	3867	25	view	view	NOUN
ftr-370	3867	26	of	of	ADP
ftr-370	3867	27	the	the	DET
ftr-370	3867	28	facts	fact	NOUN
ftr-370	3867	29	of	of	ADP
ftr-370	3867	30	this	this	DET
ftr-370	3867	31	case	case	NOUN
ftr-370	3867	32	,	,	PUNCT
ftr-370	3867	33	’	'	PUNCT
ftr-370	3867	34	*	*	PUNCT
ftr-370	3868	1	*	*	PUNCT
ftr-370	3868	2	*	*	PUNCT
ftr-370	3869	1	[	[	X
ftr-370	3869	2	that	that	PRON
ftr-370	3869	3	]	]	PUNCT
ftr-370	3869	4	‘	'	PUNCT
ftr-370	3869	5	contains	contain	VERB
ftr-370	3869	6	lengthy	lengthy	ADJ
ftr-370	3869	7	descriptions	description	NOUN
ftr-370	3869	8	of	of	ADP
ftr-370	3869	9	numerous	numerous	ADJ
ftr-370	3869	10	cases	case	NOUN
ftr-370	3869	11	and	and	CCONJ
ftr-370	3869	12	sets	set	VERB
ftr-370	3869	13	forth	forth	ADP
ftr-370	3869	14	in	in	ADP
ftr-370	3869	15	detail	detail	NOUN
ftr-370	3869	16	the	the	DET
ftr-370	3869	17	manner	manner	NOUN
ftr-370	3869	18	in	in	ADP
ftr-370	3869	19	which	which	PRON
ftr-370	3869	20	[	[	X
ftr-370	3869	21	professor	professor	NOUN
ftr-370	3869	22	]	]	PUNCT
ftr-370	3869	23	shepard	shepard	NOUN
ftr-370	3869	24	would	would	AUX
ftr-370	3869	25	decide	decide	VERB
ftr-370	3869	26	this	this	DET
ftr-370	3869	27	case	case	NOUN
ftr-370	3869	28	if	if	SCONJ
ftr-370	3869	29	he	he	PRON
ftr-370	3869	30	were	be	AUX
ftr-370	3869	31	the	the	DET
ftr-370	3869	32	judge	judge	NOUN
ftr-370	3869	33	.	.	PUNCT
ftr-370	3869	34	’	'	PUNCT
ftr-370	3869	35	”	"	PUNCT
ftr-370	3870	1	the	the	DET
ftr-370	3870	2	government	government	NOUN
ftr-370	3870	3	characterized	characterize	VERB
ftr-370	3870	4	smith	smith	PROPN
ftr-370	3870	5	’s	’s	PART
ftr-370	3870	6	report	report	NOUN
ftr-370	3870	7	as	as	ADP
ftr-370	3870	8	“	"	PUNCT
ftr-370	3870	9	‘	'	PUNCT
ftr-370	3870	10	legal	legal	ADJ
ftr-370	3870	11	argument	argument	NOUN
ftr-370	3870	12	dressed	dress	VERB
ftr-370	3870	13	up	up	ADP
ftr-370	3870	14	as	as	ADP
ftr-370	3870	15	an	an	DET
ftr-370	3870	16	opinion	opinion	NOUN
ftr-370	3870	17	of	of	ADP
ftr-370	3870	18	an	an	DET
ftr-370	3870	19	expert	expert	ADJ
ftr-370	3870	20	witness	witness	NOUN
ftr-370	3870	21	’	'	PUNCT
ftr-370	3870	22	that	that	PRON
ftr-370	3870	23	amounts	amount	VERB
ftr-370	3870	24	to	to	ADP
ftr-370	3870	25	‘	'	PUNCT
ftr-370	3870	26	[	[	X
ftr-370	3870	27	n]ot	n]ot	NOUN
ftr-370	3870	28	only	only	ADV
ftr-370	3870	29	.	.	PUNCT
ftr-370	3870	30	.	.	PUNCT
ftr-370	3870	31	.	.	PUNCT
ftr-370	3871	1	a	a	DET
ftr-370	3871	2	legal	legal	ADJ
ftr-370	3871	3	conclusion	conclusion	NOUN
ftr-370	3871	4	,	,	PUNCT
ftr-370	3871	5	[	[	X
ftr-370	3871	6	but	but	CCONJ
ftr-370	3871	7	]	]	X
ftr-370	3871	8	a	a	DET
ftr-370	3871	9	conclusion	conclusion	NOUN
ftr-370	3871	10	based	base	VERB
ftr-370	3871	11	on	on	ADP
ftr-370	3871	12	the	the	DET
ftr-370	3871	13	wrong	wrong	ADJ
ftr-370	3871	14	law	law	NOUN
ftr-370	3871	15	.	.	PUNCT
ftr-370	3871	16	’	'	PUNCT
ftr-370	3871	17	”	"	PUNCT
ftr-370	3872	1	the	the	DET
ftr-370	3872	2	taxpayer	taxpayer	NOUN
ftr-370	3872	3	asserted	assert	VERB
ftr-370	3872	4	that	that	SCONJ
ftr-370	3872	5	professor	professor	NOUN
ftr-370	3872	6	shepard	shepard	NOUN
ftr-370	3872	7	“	"	PUNCT
ftr-370	3872	8	‘	'	PUNCT
ftr-370	3872	9	will	will	AUX
ftr-370	3872	10	address	address	VERB
ftr-370	3872	11	whether	whether	SCONJ
ftr-370	3872	12	the	the	DET
ftr-370	3872	13	opinion	opinion	NOUN
ftr-370	3872	14	provided	provide	VERB
ftr-370	3872	15	by	by	ADP
ftr-370	3872	16	jenkens	jenkens	PROPN
ftr-370	3872	17	&	&	CCONJ
ftr-370	3872	18	gilchrist	gilchrist	PROPN
ftr-370	3872	19	to	to	ADP
ftr-370	3872	20	the	the	DET
ftr-370	3872	21	welles	welles	PROPN
ftr-370	3872	22	family	family	NOUN
ftr-370	3872	23	was	be	AUX
ftr-370	3872	24	an	an	DET
ftr-370	3872	25	appropriate	appropriate	ADJ
ftr-370	3872	26	“	"	PUNCT
ftr-370	3872	27	more	more	ADV
ftr-370	3872	28	likely	likely	ADJ
ftr-370	3872	29	than	than	ADP
ftr-370	3872	30	not	not	PART
ftr-370	3872	31	opinion	opinion	NOUN
ftr-370	3872	32	”	"	PUNCT
ftr-370	3872	33	at	at	ADP
ftr-370	3872	34	the	the	DET
ftr-370	3872	35	time	time	NOUN
ftr-370	3872	36	that	that	PRON
ftr-370	3872	37	it	it	PRON
ftr-370	3872	38	was	be	AUX
ftr-370	3872	39	issued	issue	VERB
ftr-370	3872	40	such	such	ADJ
ftr-370	3872	41	that	that	SCONJ
ftr-370	3872	42	a	a	DET
ftr-370	3872	43	taxpayer	taxpayer	NOUN
ftr-370	3872	44	could	could	AUX
ftr-370	3872	45	454	454	NUM
ftr-370	3872	46	florida	florida	PROPN
ftr-370	3872	47	tax	tax	NOUN
ftr-370	3872	48	review	review	NOUN
ftr-370	3872	49	[	[	X
ftr-370	3872	50	vol	vol	NOUN
ftr-370	3872	51	.	.	PUNCT
ftr-370	3873	1	9	9	NUM
ftr-370	3873	2	:	:	PUNCT
ftr-370	3873	3	si	si	X
ftr-370	3873	4	reasonably	reasonably	ADV
ftr-370	3873	5	rely	rely	VERB
ftr-370	3873	6	on	on	ADP
ftr-370	3873	7	it	it	PRON
ftr-370	3873	8	,	,	PUNCT
ftr-370	3873	9	’	'	PUNCT
ftr-370	3873	10	and	and	CCONJ
ftr-370	3873	11	that	that	SCONJ
ftr-370	3873	12	‘	'	PUNCT
ftr-370	3873	13	mr	mr	PROPN
ftr-370	3873	14	.	.	PROPN
ftr-370	3873	15	smith	smith	PROPN
ftr-370	3873	16	will	will	AUX
ftr-370	3873	17	testify	testify	VERB
ftr-370	3873	18	as	as	ADP
ftr-370	3873	19	to	to	ADP
ftr-370	3873	20	the	the	DET
ftr-370	3873	21	quality	quality	NOUN
ftr-370	3873	22	of	of	ADP
ftr-370	3873	23	the	the	DET
ftr-370	3873	24	jenkens	jenkens	PROPN
ftr-370	3873	25	&	&	CCONJ
ftr-370	3873	26	gilchrist	gilchrist	PROPN
ftr-370	3873	27	opinion	opinion	PROPN
ftr-370	3873	28	,	,	PUNCT
ftr-370	3873	29	which	which	PRON
ftr-370	3873	30	is	be	AUX
ftr-370	3873	31	relevant	relevant	ADJ
ftr-370	3873	32	to	to	ADP
ftr-370	3873	33	the	the	DET
ftr-370	3873	34	taxpayer	taxpayer	NOUN
ftr-370	3873	35	’s	’s	PART
ftr-370	3873	36	ability	ability	NOUN
ftr-370	3873	37	to	to	PART
ftr-370	3873	38	rely	rely	VERB
ftr-370	3873	39	in	in	ADP
ftr-370	3873	40	good	good	ADJ
ftr-370	3873	41	faith	faith	NOUN
ftr-370	3873	42	on	on	ADP
ftr-370	3873	43	that	that	DET
ftr-370	3873	44	opinion	opinion	NOUN
ftr-370	3873	45	.	.	PUNCT
ftr-370	3873	46	’	'	PUNCT
ftr-370	3873	47	”	"	PUNCT
ftr-370	3873	48	after	after	SCONJ
ftr-370	3873	49	extensively	extensively	ADV
ftr-370	3873	50	discussing	discuss	VERB
ftr-370	3873	51	the	the	DET
ftr-370	3873	52	nature	nature	NOUN
ftr-370	3873	53	of	of	ADP
ftr-370	3873	54	the	the	DET
ftr-370	3873	55	experts	expert	NOUN
ftr-370	3873	56	’	'	PUNCT
ftr-370	3873	57	reports	report	VERB
ftr-370	3873	58	the	the	DET
ftr-370	3873	59	court	court	NOUN
ftr-370	3873	60	(	(	PUNCT
ftr-370	3873	61	judge	judge	PROPN
ftr-370	3873	62	miller	miller	PROPN
ftr-370	3873	63	)	)	PUNCT
ftr-370	3873	64	granted	grant	VERB
ftr-370	3873	65	the	the	DET
ftr-370	3873	66	government	government	NOUN
ftr-370	3873	67	’s	’s	PART
ftr-370	3873	68	motion	motion	NOUN
ftr-370	3873	69	to	to	PART
ftr-370	3873	70	exclude	exclude	VERB
ftr-370	3873	71	the	the	DET
ftr-370	3873	72	expert	expert	ADJ
ftr-370	3873	73	witness	witness	NOUN
ftr-370	3873	74	reports	report	NOUN
ftr-370	3873	75	and	and	CCONJ
ftr-370	3873	76	testimony	testimony	NOUN
ftr-370	3873	77	because	because	SCONJ
ftr-370	3873	78	“	"	PUNCT
ftr-370	3873	79	[	[	X
ftr-370	3873	80	taxpayer	taxpayer	NOUN
ftr-370	3873	81	’s	’s	X
ftr-370	3873	82	]	]	X
ftr-370	3873	83	legal	legal	ADJ
ftr-370	3873	84	experts	expert	NOUN
ftr-370	3873	85	are	be	AUX
ftr-370	3873	86	applying	apply	VERB
ftr-370	3873	87	the	the	DET
ftr-370	3873	88	law	law	NOUN
ftr-370	3873	89	to	to	ADP
ftr-370	3873	90	the	the	DET
ftr-370	3873	91	facts	fact	NOUN
ftr-370	3873	92	,	,	PUNCT
ftr-370	3873	93	rather	rather	ADV
ftr-370	3873	94	than	than	ADP
ftr-370	3873	95	permissibly	permissibly	ADV
ftr-370	3873	96	explaining	explain	VERB
ftr-370	3873	97	law	law	NOUN
ftr-370	3873	98	in	in	ADP
ftr-370	3873	99	a	a	DET
ftr-370	3873	100	manner	manner	NOUN
ftr-370	3873	101	that	that	PRON
ftr-370	3873	102	could	could	AUX
ftr-370	3873	103	inform	inform	VERB
ftr-370	3873	104	or	or	CCONJ
ftr-370	3873	105	assist	assist	VERB
ftr-370	3873	106	the	the	DET
ftr-370	3873	107	finder	finder	NOUN
ftr-370	3873	108	of	of	ADP
ftr-370	3873	109	fact	fact	NOUN
ftr-370	3873	110	.	.	PUNCT
ftr-370	3873	111	”	"	PUNCT
ftr-370	3874	1	•	•	NUM
ftr-370	3874	2	see	see	VERB
ftr-370	3874	3	,	,	PUNCT
ftr-370	3874	4	wolfman	wolfman	PROPN
ftr-370	3874	5	,	,	PUNCT
ftr-370	3874	6	bernard	bernard	PROPN
ftr-370	3874	7	.	.	PUNCT
ftr-370	3875	1	“	"	PUNCT
ftr-370	3875	2	expert	expert	ADJ
ftr-370	3875	3	testimony	testimony	NOUN
ftr-370	3875	4	on	on	ADP
ftr-370	3875	5	the	the	DET
ftr-370	3875	6	law	law	NOUN
ftr-370	3875	7	,	,	PUNCT
ftr-370	3875	8	twelfth	twelfth	ADJ
ftr-370	3875	9	annual	annual	ADJ
ftr-370	3875	10	erwin	erwin	PROPN
ftr-370	3875	11	n.	n.	PROPN
ftr-370	3875	12	griswold	griswold	PROPN
ftr-370	3875	13	distinguished	distinguished	PROPN
ftr-370	3875	14	lecture	lecture	NOUN
ftr-370	3875	15	,	,	PUNCT
ftr-370	3875	16	”	"	PUNCT
ftr-370	3875	17	57	57	NUM
ftr-370	3875	18	tax	tax	NOUN
ftr-370	3875	19	lawyer	lawyer	NOUN
ftr-370	3875	20	709	709	NUM
ftr-370	3875	21	(	(	PUNCT
ftr-370	3875	22	2004	2004	NUM
ftr-370	3875	23	)	)	PUNCT
ftr-370	3875	24	,	,	PUNCT
ftr-370	3875	25	where	where	SCONJ
ftr-370	3875	26	he	he	PRON
ftr-370	3875	27	stated	state	VERB
ftr-370	3875	28	:	:	PUNCT
ftr-370	3875	29	in	in	ADP
ftr-370	3875	30	fact	fact	NOUN
ftr-370	3875	31	,	,	PUNCT
ftr-370	3875	32	expert	expert	ADJ
ftr-370	3875	33	legal	legal	ADJ
ftr-370	3875	34	testimony	testimony	NOUN
ftr-370	3875	35	is	be	AUX
ftr-370	3875	36	usually	usually	ADV
ftr-370	3875	37	admissible	admissible	ADJ
ftr-370	3875	38	in	in	ADP
ftr-370	3875	39	standardof	standardof	NOUN
ftr-370	3875	40	-	-	PUNCT
ftr-370	3875	41	care	care	NOUN
ftr-370	3875	42	cases	case	NOUN
ftr-370	3875	43	,	,	PUNCT
ftr-370	3875	44	and	and	CCONJ
ftr-370	3875	45	it	it	PRON
ftr-370	3875	46	should	should	AUX
ftr-370	3875	47	be	be	AUX
ftr-370	3875	48	.	.	PUNCT
ftr-370	3876	1	in	in	ADP
ftr-370	3876	2	other	other	ADJ
ftr-370	3876	3	types	type	NOUN
ftr-370	3876	4	of	of	ADP
ftr-370	3876	5	cases	case	NOUN
ftr-370	3876	6	involving	involve	VERB
ftr-370	3876	7	domestic	domestic	ADJ
ftr-370	3876	8	law	law	NOUN
ftr-370	3876	9	,	,	PUNCT
ftr-370	3876	10	those	those	PRON
ftr-370	3876	11	in	in	ADP
ftr-370	3876	12	which	which	PRON
ftr-370	3876	13	the	the	DET
ftr-370	3876	14	parties	party	NOUN
ftr-370	3876	15	differ	differ	VERB
ftr-370	3876	16	as	as	ADP
ftr-370	3876	17	to	to	ADP
ftr-370	3876	18	the	the	DET
ftr-370	3876	19	meaning	meaning	NOUN
ftr-370	3876	20	of	of	ADP
ftr-370	3876	21	the	the	DET
ftr-370	3876	22	law	law	NOUN
ftr-370	3876	23	applicable	applicable	ADJ
ftr-370	3876	24	to	to	ADP
ftr-370	3876	25	a	a	DET
ftr-370	3876	26	case	case	NOUN
ftr-370	3876	27	,	,	PUNCT
ftr-370	3876	28	generally	generally	ADV
ftr-370	3876	29	the	the	DET
ftr-370	3876	30	judge	judge	NOUN
ftr-370	3876	31	,	,	PUNCT
ftr-370	3876	32	not	not	PART
ftr-370	3876	33	the	the	DET
ftr-370	3876	34	jury	jury	NOUN
ftr-370	3876	35	,	,	PUNCT
ftr-370	3876	36	should	should	AUX
ftr-370	3876	37	decide	decide	VERB
ftr-370	3876	38	,	,	PUNCT
ftr-370	3876	39	and	and	CCONJ
ftr-370	3876	40	generally	generally	ADV
ftr-370	3876	41	the	the	DET
ftr-370	3876	42	parties	party	NOUN
ftr-370	3876	43	should	should	AUX
ftr-370	3876	44	present	present	VERB
ftr-370	3876	45	their	their	PRON
ftr-370	3876	46	positions	position	NOUN
ftr-370	3876	47	by	by	ADP
ftr-370	3876	48	argument	argument	NOUN
ftr-370	3876	49	not	not	PART
ftr-370	3876	50	testimony	testimony	NOUN
ftr-370	3876	51	.	.	PUNCT
ftr-370	3877	1	if	if	SCONJ
ftr-370	3877	2	,	,	PUNCT
ftr-370	3877	3	however	however	ADV
ftr-370	3877	4	,	,	PUNCT
ftr-370	3877	5	the	the	DET
ftr-370	3877	6	case	case	NOUN
ftr-370	3877	7	is	be	AUX
ftr-370	3877	8	one	one	NUM
ftr-370	3877	9	in	in	SCONJ
ftr-370	3877	10	which	which	DET
ftr-370	3877	11	law	law	NOUN
ftr-370	3877	12	and	and	CCONJ
ftr-370	3877	13	fact	fact	NOUN
ftr-370	3877	14	are	be	AUX
ftr-370	3877	15	significantly	significantly	ADV
ftr-370	3877	16	intertwined	intertwine	VERB
ftr-370	3877	17	,	,	PUNCT
ftr-370	3877	18	it	it	PRON
ftr-370	3877	19	may	may	AUX
ftr-370	3877	20	be	be	AUX
ftr-370	3877	21	sensible	sensible	ADJ
ftr-370	3877	22	and	and	CCONJ
ftr-370	3877	23	helpful	helpful	ADJ
ftr-370	3877	24	to	to	PART
ftr-370	3877	25	have	have	VERB
ftr-370	3877	26	legal	legal	ADJ
ftr-370	3877	27	experts	expert	NOUN
ftr-370	3877	28	offer	offer	VERB
ftr-370	3877	29	their	their	PRON
ftr-370	3877	30	understanding	understanding	NOUN
ftr-370	3877	31	of	of	ADP
ftr-370	3877	32	the	the	DET
ftr-370	3877	33	law	law	NOUN
ftr-370	3877	34	that	that	PRON
ftr-370	3877	35	underlies	underlie	VERB
ftr-370	3877	36	the	the	DET
ftr-370	3877	37	parties	party	NOUN
ftr-370	3877	38	dispute	dispute	VERB
ftr-370	3877	39	,	,	PUNCT
ftr-370	3877	40	and	and	CCONJ
ftr-370	3877	41	so	so	ADV
ftr-370	3877	42	their	their	PRON
ftr-370	3877	43	testimony	testimony	NOUN
ftr-370	3877	44	should	should	AUX
ftr-370	3877	45	be	be	AUX
ftr-370	3877	46	admissible	admissible	ADJ
ftr-370	3877	47	and	and	CCONJ
ftr-370	3877	48	subject	subject	ADJ
ftr-370	3877	49	to	to	ADP
ftr-370	3877	50	cross	cross	NOUN
ftr-370	3877	51	examination	examination	NOUN
ftr-370	3877	52	.	.	PUNCT
ftr-370	3878	1	moreover	moreover	ADV
ftr-370	3878	2	,	,	PUNCT
ftr-370	3878	3	even	even	ADV
ftr-370	3878	4	in	in	ADP
ftr-370	3878	5	the	the	DET
ftr-370	3878	6	absence	absence	NOUN
ftr-370	3878	7	of	of	ADP
ftr-370	3878	8	the	the	DET
ftr-370	3878	9	significant	significant	ADJ
ftr-370	3878	10	intertwining	intertwining	NOUN
ftr-370	3878	11	of	of	ADP
ftr-370	3878	12	law	law	NOUN
ftr-370	3878	13	and	and	CCONJ
ftr-370	3878	14	fact	fact	NOUN
ftr-370	3878	15	,	,	PUNCT
ftr-370	3878	16	a	a	DET
ftr-370	3878	17	trial	trial	NOUN
ftr-370	3878	18	judge	judge	NOUN
ftr-370	3878	19	should	should	AUX
ftr-370	3878	20	have	have	VERB
ftr-370	3878	21	the	the	DET
ftr-370	3878	22	discretion	discretion	NOUN
ftr-370	3878	23	on	on	ADP
ftr-370	3878	24	his	his	PRON
ftr-370	3878	25	own	own	ADJ
ftr-370	3878	26	motion	motion	NOUN
ftr-370	3878	27	to	to	PART
ftr-370	3878	28	appoint	appoint	VERB
ftr-370	3878	29	a	a	DET
ftr-370	3878	30	legal	legal	ADJ
ftr-370	3878	31	expert	expert	NOUN
ftr-370	3878	32	to	to	PART
ftr-370	3878	33	testify	testify	VERB
ftr-370	3878	34	on	on	ADP
ftr-370	3878	35	domestic	domestic	ADJ
ftr-370	3878	36	law	law	NOUN
ftr-370	3878	37	,	,	PUNCT
ftr-370	3878	38	or	or	CCONJ
ftr-370	3878	39	to	to	PART
ftr-370	3878	40	allow	allow	VERB
ftr-370	3878	41	such	such	ADJ
ftr-370	3878	42	testimony	testimony	NOUN
ftr-370	3878	43	when	when	SCONJ
ftr-370	3878	44	a	a	DET
ftr-370	3878	45	party	party	NOUN
ftr-370	3878	46	proffers	proffer	VERB
ftr-370	3878	47	it	it	PRON
ftr-370	3878	48	.	.	PUNCT
ftr-370	3879	1	when	when	SCONJ
ftr-370	3879	2	the	the	DET
ftr-370	3879	3	judge	judge	NOUN
ftr-370	3879	4	believes	believe	VERB
ftr-370	3879	5	that	that	SCONJ
ftr-370	3879	6	the	the	DET
ftr-370	3879	7	area	area	NOUN
ftr-370	3879	8	of	of	ADP
ftr-370	3879	9	law	law	NOUN
ftr-370	3879	10	is	be	AUX
ftr-370	3879	11	one	one	NUM
ftr-370	3879	12	that	that	PRON
ftr-370	3879	13	calls	call	VERB
ftr-370	3879	14	for	for	ADP
ftr-370	3879	15	highly	highly	ADV
ftr-370	3879	16	specialized	specialized	ADJ
ftr-370	3879	17	legal	legal	ADJ
ftr-370	3879	18	expertise	expertise	NOUN
ftr-370	3879	19	that	that	PRON
ftr-370	3879	20	he	he	PRON
ftr-370	3879	21	does	do	AUX
ftr-370	3879	22	not	not	PART
ftr-370	3879	23	have	have	VERB
ftr-370	3879	24	sufficiently	sufficiently	ADV
ftr-370	3879	25	,	,	PUNCT
ftr-370	3879	26	and	and	CCONJ
ftr-370	3879	27	he	he	PRON
ftr-370	3879	28	thinks	think	VERB
ftr-370	3879	29	that	that	SCONJ
ftr-370	3879	30	a	a	DET
ftr-370	3879	31	jury	jury	NOUN
ftr-370	3879	32	will	will	AUX
ftr-370	3879	33	be	be	AUX
ftr-370	3879	34	more	more	ADV
ftr-370	3879	35	likely	likely	ADJ
ftr-370	3879	36	to	to	PART
ftr-370	3879	37	understand	understand	VERB
ftr-370	3879	38	the	the	DET
ftr-370	3879	39	law	law	NOUN
ftr-370	3879	40	or	or	CCONJ
ftr-370	3879	41	legal	legal	ADJ
ftr-370	3879	42	setting	setting	NOUN
ftr-370	3879	43	applicable	applicable	ADJ
ftr-370	3879	44	to	to	ADP
ftr-370	3879	45	the	the	DET
ftr-370	3879	46	facts	fact	NOUN
ftr-370	3879	47	of	of	ADP
ftr-370	3879	48	the	the	DET
ftr-370	3879	49	case	case	NOUN
ftr-370	3879	50	if	if	SCONJ
ftr-370	3879	51	it	it	PRON
ftr-370	3879	52	hears	hear	VERB
ftr-370	3879	53	the	the	DET
ftr-370	3879	54	testimony	testimony	NOUN
ftr-370	3879	55	of	of	ADP
ftr-370	3879	56	legal	legal	ADJ
ftr-370	3879	57	experts	expert	NOUN
ftr-370	3879	58	for	for	ADP
ftr-370	3879	59	both	both	DET
ftr-370	3879	60	sides	side	NOUN
ftr-370	3879	61	who	who	PRON
ftr-370	3879	62	present	present	VERB
ftr-370	3879	63	their	their	PRON
ftr-370	3879	64	opinions	opinion	NOUN
ftr-370	3879	65	subject	subject	ADJ
ftr-370	3879	66	to	to	ADP
ftr-370	3879	67	cross	cross	NOUN
ftr-370	3879	68	examination	examination	NOUN
ftr-370	3879	69	,	,	PUNCT
ftr-370	3879	70	the	the	DET
ftr-370	3879	71	proffered	proffered	ADJ
ftr-370	3879	72	testimony	testimony	NOUN
ftr-370	3879	73	should	should	AUX
ftr-370	3879	74	be	be	AUX
ftr-370	3879	75	admitted	admit	VERB
ftr-370	3879	76	.	.	PUNCT
ftr-370	3880	1	indeed	indeed	ADV
ftr-370	3880	2	,	,	PUNCT
ftr-370	3880	3	i	i	PRON
ftr-370	3880	4	think	think	VERB
ftr-370	3880	5	that	that	SCONJ
ftr-370	3880	6	serious	serious	ADJ
ftr-370	3880	7	consideration	consideration	NOUN
ftr-370	3880	8	should	should	AUX
ftr-370	3880	9	be	be	AUX
ftr-370	3880	10	given	give	VERB
ftr-370	3880	11	to	to	ADP
ftr-370	3880	12	amending	amend	VERB
ftr-370	3880	13	federal	federal	ADJ
ftr-370	3880	14	rule	rule	NOUN
ftr-370	3880	15	of	of	ADP
ftr-370	3880	16	civil	civil	ADJ
ftr-370	3880	17	procedure	procedure	NOUN
ftr-370	3880	18	44.1	44.1	NUM
ftr-370	3880	19	so	so	SCONJ
ftr-370	3880	20	that	that	SCONJ
ftr-370	3880	21	it	it	PRON
ftr-370	3880	22	will	will	AUX
ftr-370	3880	23	not	not	PART
ftr-370	3880	24	be	be	AUX
ftr-370	3880	25	limited	limit	VERB
ftr-370	3880	26	to	to	ADP
ftr-370	3880	27	foreign	foreign	ADJ
ftr-370	3880	28	law	law	NOUN
ftr-370	3880	29	and	and	CCONJ
ftr-370	3880	30	will	will	AUX
ftr-370	3880	31	read	read	VERB
ftr-370	3880	32	as	as	SCONJ
ftr-370	3880	33	follows	follow	VERB
ftr-370	3880	34	:	:	PUNCT
ftr-370	3880	35	“	"	PUNCT
ftr-370	3880	36	.	.	PUNCT
ftr-370	3880	37	.	.	PUNCT
ftr-370	3880	38	.	.	PUNCT
ftr-370	3881	1	the	the	DET
ftr-370	3881	2	court	court	NOUN
ftr-370	3881	3	,	,	PUNCT
ftr-370	3881	4	in	in	ADP
ftr-370	3881	5	determining	determine	VERB
ftr-370	3881	6	foreign	foreign	ADJ
ftr-370	3881	7	or	or	CCONJ
ftr-370	3881	8	domestic	domestic	ADJ
ftr-370	3881	9	law	law	NOUN
ftr-370	3881	10	,	,	PUNCT
ftr-370	3881	11	may	may	AUX
ftr-370	3881	12	consider	consider	VERB
ftr-370	3881	13	any	any	DET
ftr-370	3881	14	relevant	relevant	ADJ
ftr-370	3881	15	material	material	NOUN
ftr-370	3881	16	or	or	CCONJ
ftr-370	3881	17	source	source	NOUN
ftr-370	3881	18	,	,	PUNCT
ftr-370	3881	19	including	include	VERB
ftr-370	3881	20	testimony	testimony	NOUN
ftr-370	3881	21	,	,	PUNCT
ftr-370	3881	22	whether	whether	SCONJ
ftr-370	3881	23	or	or	CCONJ
ftr-370	3881	24	not	not	PART
ftr-370	3881	25	submitted	submit	VERB
ftr-370	3881	26	by	by	ADP
ftr-370	3881	27	a	a	DET
ftr-370	3881	28	party	party	NOUN
ftr-370	3881	29	or	or	CCONJ
ftr-370	3881	30	admissible	admissible	ADJ
ftr-370	3881	31	under	under	ADP
ftr-370	3881	32	the	the	DET
ftr-370	3881	33	federal	federal	ADJ
ftr-370	3881	34	rules	rule	NOUN
ftr-370	3881	35	of	of	ADP
ftr-370	3881	36	evidence	evidence	NOUN
ftr-370	3881	37	.	.	PUNCT
ftr-370	3881	38	.	.	PUNCT
ftr-370	3881	39	.	.	PUNCT
ftr-370	3881	40	.	.	PUNCT
ftr-370	3881	41	”	"	PUNCT
ftr-370	3882	1	•	•	NUM
ftr-370	3882	2	one	one	NUM
ftr-370	3882	3	of	of	ADP
ftr-370	3882	4	professor	professor	PROPN
ftr-370	3882	5	mcmahon	mcmahon	PROPN
ftr-370	3882	6	’s	’s	PART
ftr-370	3882	7	former	former	ADJ
ftr-370	3882	8	students	student	NOUN
ftr-370	3882	9	was	be	AUX
ftr-370	3882	10	on	on	ADP
ftr-370	3882	11	the	the	DET
ftr-370	3882	12	government	government	NOUN
ftr-370	3882	13	’s	’s	PART
ftr-370	3882	14	trial	trial	NOUN
ftr-370	3882	15	team	team	NOUN
ftr-370	3882	16	and	and	CCONJ
ftr-370	3882	17	deposed	depose	VERB
ftr-370	3882	18	professor	professor	NOUN
ftr-370	3882	19	shepard	shepard	NOUN
ftr-370	3882	20	in	in	ADP
ftr-370	3882	21	connection	connection	NOUN
ftr-370	3882	22	with	with	ADP
ftr-370	3882	23	the	the	DET
ftr-370	3882	24	case	case	NOUN
ftr-370	3882	25	.	.	PUNCT
ftr-370	3883	1	2009	2009	NUM
ftr-370	3883	2	]	]	PUNCT
ftr-370	3883	3	recent	recent	ADJ
ftr-370	3883	4	developments	development	NOUN
ftr-370	3883	5	in	in	ADP
ftr-370	3883	6	federal	federal	ADJ
ftr-370	3883	7	income	income	NOUN
ftr-370	3883	8	taxation	taxation	NOUN
ftr-370	3883	9	455	455	NUM
ftr-370	3883	10	a.	a.	NOUN
ftr-370	3883	11	the	the	DET
ftr-370	3883	12	court	court	NOUN
ftr-370	3883	13	of	of	ADP
ftr-370	3883	14	federal	federal	ADJ
ftr-370	3883	15	claims	claim	NOUN
ftr-370	3883	16	refused	refuse	VERB
ftr-370	3883	17	to	to	PART
ftr-370	3883	18	exclude	exclude	VERB
ftr-370	3883	19	most	most	ADJ
ftr-370	3883	20	of	of	ADP
ftr-370	3883	21	stuart	stuart	PROPN
ftr-370	3883	22	smith	smith	PROPN
ftr-370	3883	23	’s	’s	PART
ftr-370	3883	24	report	report	NOUN
ftr-370	3883	25	.	.	PUNCT
ftr-370	3884	1	murfam	murfam	PROPN
ftr-370	3884	2	farms	farms	PROPN
ftr-370	3884	3	llc	llc	PROPN
ftr-370	3884	4	v.	v.	PROPN
ftr-370	3884	5	united	united	PROPN
ftr-370	3884	6	states	states	PROPN
ftr-370	3884	7	,	,	PUNCT
ftr-370	3884	8	102	102	NUM
ftr-370	3884	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3884	10	2008	2008	NUM
ftr-370	3884	11	-	-	SYM
ftr-370	3884	12	6319	6319	NUM
ftr-370	3884	13	(	(	PUNCT
ftr-370	3884	14	fed	fed	PROPN
ftr-370	3884	15	.	.	PUNCT
ftr-370	3885	1	cl	cl	NOUN
ftr-370	3885	2	.	.	PUNCT
ftr-370	3886	1	9/19/08	9/19/08	NUM
ftr-370	3886	2	)	)	PUNCT
ftr-370	3886	3	.	.	PUNCT
ftr-370	3887	1	judge	judge	PROPN
ftr-370	3887	2	damich	damich	PROPN
ftr-370	3887	3	permitted	permit	VERB
ftr-370	3887	4	stuart	stuart	PROPN
ftr-370	3887	5	smith	smith	PROPN
ftr-370	3887	6	to	to	PART
ftr-370	3887	7	opine	opine	VERB
ftr-370	3887	8	on	on	ADP
ftr-370	3887	9	whether	whether	SCONJ
ftr-370	3887	10	the	the	DET
ftr-370	3887	11	proskauer	proskauer	NOUN
ftr-370	3887	12	rose	rise	VERB
ftr-370	3887	13	opinions	opinion	NOUN
ftr-370	3887	14	were	be	AUX
ftr-370	3887	15	of	of	ADP
ftr-370	3887	16	a	a	DET
ftr-370	3887	17	quality	quality	NOUN
ftr-370	3887	18	that	that	PRON
ftr-370	3887	19	the	the	DET
ftr-370	3887	20	taxpayers	taxpayer	NOUN
ftr-370	3887	21	could	could	AUX
ftr-370	3887	22	reasonably	reasonably	ADV
ftr-370	3887	23	rely	rely	VERB
ftr-370	3887	24	on	on	ADP
ftr-370	3887	25	them	they	PRON
ftr-370	3887	26	,	,	PUNCT
ftr-370	3887	27	but	but	CCONJ
ftr-370	3887	28	not	not	PART
ftr-370	3887	29	on	on	ADP
ftr-370	3887	30	whether	whether	SCONJ
ftr-370	3887	31	the	the	DET
ftr-370	3887	32	proskauer	proskauer	NOUN
ftr-370	3887	33	rose	rise	VERB
ftr-370	3887	34	opinions	opinion	NOUN
ftr-370	3887	35	were	be	AUX
ftr-370	3887	36	correct	correct	ADJ
ftr-370	3887	37	.	.	PUNCT
ftr-370	3888	1	plaintiffs	plaintiff	NOUN
ftr-370	3888	2	present	present	VERB
ftr-370	3888	3	mr	mr	PROPN
ftr-370	3888	4	.	.	PROPN
ftr-370	3888	5	stuart	stuart	PROPN
ftr-370	3888	6	smith	smith	PROPN
ftr-370	3888	7	,	,	PUNCT
ftr-370	3888	8	a	a	DET
ftr-370	3888	9	tax	tax	NOUN
ftr-370	3888	10	attorney	attorney	NOUN
ftr-370	3888	11	,	,	PUNCT
ftr-370	3888	12	to	to	PART
ftr-370	3888	13	opine	opine	VERB
ftr-370	3888	14	on	on	ADP
ftr-370	3888	15	whether	whether	SCONJ
ftr-370	3888	16	the	the	DET
ftr-370	3888	17	proskauer	proskauer	NOUN
ftr-370	3888	18	rose	rise	VERB
ftr-370	3888	19	opinions	opinion	NOUN
ftr-370	3888	20	were	be	AUX
ftr-370	3888	21	of	of	ADP
ftr-370	3888	22	the	the	DET
ftr-370	3888	23	type	type	NOUN
ftr-370	3888	24	,	,	PUNCT
ftr-370	3888	25	character	character	NOUN
ftr-370	3888	26	,	,	PUNCT
ftr-370	3888	27	and	and	CCONJ
ftr-370	3888	28	quality	quality	NOUN
ftr-370	3888	29	upon	upon	SCONJ
ftr-370	3888	30	which	which	PRON
ftr-370	3888	31	a	a	DET
ftr-370	3888	32	taxpayer	taxpayer	NOUN
ftr-370	3888	33	could	could	AUX
ftr-370	3888	34	reasonably	reasonably	ADV
ftr-370	3888	35	rely	rely	VERB
ftr-370	3888	36	.	.	PUNCT
ftr-370	3889	1	the	the	DET
ftr-370	3889	2	government	government	NOUN
ftr-370	3889	3	makes	make	VERB
ftr-370	3889	4	two	two	NUM
ftr-370	3889	5	primary	primary	ADJ
ftr-370	3889	6	arguments	argument	NOUN
ftr-370	3889	7	for	for	ADP
ftr-370	3889	8	the	the	DET
ftr-370	3889	9	exclusion	exclusion	NOUN
ftr-370	3889	10	of	of	ADP
ftr-370	3889	11	mr	mr	PROPN
ftr-370	3889	12	.	.	PROPN
ftr-370	3889	13	smith	smith	PROPN
ftr-370	3889	14	’s	’s	PART
ftr-370	3889	15	testimony	testimony	NOUN
ftr-370	3889	16	:	:	PUNCT
ftr-370	3889	17	(	(	PUNCT
ftr-370	3889	18	1	1	X
ftr-370	3889	19	)	)	PUNCT
ftr-370	3889	20	that	that	PRON
ftr-370	3889	21	,	,	PUNCT
ftr-370	3889	22	because	because	SCONJ
ftr-370	3889	23	mr	mr	PROPN
ftr-370	3889	24	.	.	PROPN
ftr-370	3889	25	smith	smith	PROPN
ftr-370	3889	26	relies	rely	VERB
ftr-370	3889	27	on	on	ADP
ftr-370	3889	28	the	the	DET
ftr-370	3889	29	wrong	wrong	ADJ
ftr-370	3889	30	law	law	NOUN
ftr-370	3889	31	(	(	PUNCT
ftr-370	3889	32	i.e.	i.e.	X
ftr-370	3889	33	,	,	PUNCT
ftr-370	3889	34	certain	certain	ADJ
ftr-370	3889	35	treasury	treasury	PROPN
ftr-370	3889	36	circular	circular	NOUN
ftr-370	3889	37	230	230	NUM
ftr-370	3889	38	and	and	CCONJ
ftr-370	3889	39	not	not	PART
ftr-370	3889	40	treasury	treasury	NOUN
ftr-370	3889	41	regulation	regulation	NOUN
ftr-370	3889	42	1.6664	1.6664	NUM
ftr-370	3889	43	-	-	SYM
ftr-370	3889	44	4	4	NUM
ftr-370	3889	45	)	)	PUNCT
ftr-370	3889	46	,	,	PUNCT
ftr-370	3889	47	the	the	DET
ftr-370	3889	48	testimony	testimony	NOUN
ftr-370	3889	49	contained	contain	VERB
ftr-370	3889	50	in	in	ADP
ftr-370	3889	51	mr	mr	PROPN
ftr-370	3889	52	.	.	PROPN
ftr-370	3889	53	smith	smith	PROPN
ftr-370	3889	54	’s	’s	PART
ftr-370	3889	55	report	report	NOUN
ftr-370	3889	56	is	be	AUX
ftr-370	3889	57	unreliable	unreliable	ADJ
ftr-370	3889	58	,	,	PUNCT
ftr-370	3889	59	and	and	CCONJ
ftr-370	3889	60	(	(	PUNCT
ftr-370	3889	61	2	2	X
ftr-370	3889	62	)	)	PUNCT
ftr-370	3889	63	that	that	PRON
ftr-370	3889	64	mr	mr	PROPN
ftr-370	3889	65	.	.	PROPN
ftr-370	3889	66	smith	smith	PROPN
ftr-370	3889	67	presents	present	VERB
ftr-370	3889	68	nothing	nothing	PRON
ftr-370	3889	69	more	more	ADJ
ftr-370	3889	70	than	than	ADP
ftr-370	3889	71	legal	legal	ADJ
ftr-370	3889	72	analysis	analysis	NOUN
ftr-370	3889	73	.	.	PUNCT
ftr-370	3890	1	the	the	DET
ftr-370	3890	2	government	government	NOUN
ftr-370	3890	3	first	first	ADV
ftr-370	3890	4	asserts	assert	VERB
ftr-370	3890	5	that	that	SCONJ
ftr-370	3890	6	mr	mr	PROPN
ftr-370	3890	7	.	.	PROPN
ftr-370	3890	8	smith	smith	PROPN
ftr-370	3890	9	’s	’s	PART
ftr-370	3890	10	analysis	analysis	NOUN
ftr-370	3890	11	is	be	AUX
ftr-370	3890	12	unreliable	unreliable	ADJ
ftr-370	3890	13	because	because	SCONJ
ftr-370	3890	14	the	the	DET
ftr-370	3890	15	only	only	ADJ
ftr-370	3890	16	standard	standard	NOUN
ftr-370	3890	17	by	by	ADP
ftr-370	3890	18	which	which	PRON
ftr-370	3890	19	to	to	PART
ftr-370	3890	20	properly	properly	ADV
ftr-370	3890	21	gauge	gauge	VERB
ftr-370	3890	22	a	a	DET
ftr-370	3890	23	reasonable	reasonable	ADJ
ftr-370	3890	24	cause	cause	NOUN
ftr-370	3890	25	defense	defense	NOUN
ftr-370	3890	26	to	to	ADP
ftr-370	3890	27	accuracy	accuracy	NOUN
ftr-370	3890	28	-	-	PUNCT
ftr-370	3890	29	related	relate	VERB
ftr-370	3890	30	penalties	penalty	NOUN
ftr-370	3890	31	is	be	AUX
ftr-370	3890	32	i.r.c	i.r.c	NOUN
ftr-370	3890	33	.	.	PUNCT
ftr-370	3890	34	section	section	NOUN
ftr-370	3890	35	6664(c	6664(c	PROPN
ftr-370	3890	36	)	)	PUNCT
ftr-370	3890	37	and	and	CCONJ
ftr-370	3890	38	the	the	DET
ftr-370	3890	39	treasury	treasury	PROPN
ftr-370	3890	40	regulations	regulation	NOUN
ftr-370	3890	41	promulgated	promulgate	VERB
ftr-370	3890	42	under	under	ADP
ftr-370	3890	43	that	that	DET
ftr-370	3890	44	section	section	NOUN
ftr-370	3890	45	.	.	PUNCT
ftr-370	3891	1	in	in	ADP
ftr-370	3891	2	response	response	NOUN
ftr-370	3891	3	,	,	PUNCT
ftr-370	3891	4	plaintiffs	plaintiff	NOUN
ftr-370	3891	5	assert	assert	VERB
ftr-370	3891	6	that	that	SCONJ
ftr-370	3891	7	mr	mr	PROPN
ftr-370	3891	8	.	.	PROPN
ftr-370	3891	9	smith	smith	PROPN
ftr-370	3891	10	’s	’s	PART
ftr-370	3891	11	report	report	NOUN
ftr-370	3891	12	does	do	AUX
ftr-370	3891	13	not	not	PART
ftr-370	3891	14	state	state	VERB
ftr-370	3891	15	that	that	SCONJ
ftr-370	3891	16	treasury	treasury	NOUN
ftr-370	3891	17	circular	circular	NOUN
ftr-370	3891	18	230	230	NUM
ftr-370	3891	19	is	be	AUX
ftr-370	3891	20	the	the	DET
ftr-370	3891	21	correct	correct	ADJ
ftr-370	3891	22	standard	standard	NOUN
ftr-370	3891	23	by	by	ADP
ftr-370	3891	24	which	which	PRON
ftr-370	3891	25	to	to	PART
ftr-370	3891	26	consider	consider	VERB
ftr-370	3891	27	a	a	DET
ftr-370	3891	28	reasonable	reasonable	ADJ
ftr-370	3891	29	cause	cause	NOUN
ftr-370	3891	30	defense	defense	NOUN
ftr-370	3891	31	.	.	PUNCT
ftr-370	3892	1	instead	instead	ADV
ftr-370	3892	2	,	,	PUNCT
ftr-370	3892	3	plaintiffs	plaintiff	NOUN
ftr-370	3892	4	assert	assert	VERB
ftr-370	3892	5	,	,	PUNCT
ftr-370	3892	6	“	"	PUNCT
ftr-370	3892	7	mr	mr	PROPN
ftr-370	3892	8	.	.	PROPN
ftr-370	3892	9	smith	smith	PROPN
ftr-370	3892	10	references	reference	VERB
ftr-370	3892	11	the	the	DET
ftr-370	3892	12	circular	circular	ADJ
ftr-370	3892	13	230	230	NUM
ftr-370	3892	14	standards	standard	NOUN
ftr-370	3892	15	only	only	ADV
ftr-370	3892	16	in	in	ADP
ftr-370	3892	17	his	his	PRON
ftr-370	3892	18	evaluation	evaluation	NOUN
ftr-370	3892	19	of	of	ADP
ftr-370	3892	20	the	the	DET
ftr-370	3892	21	quality	quality	NOUN
ftr-370	3892	22	of	of	ADP
ftr-370	3892	23	the	the	DET
ftr-370	3892	24	tax	tax	NOUN
ftr-370	3892	25	opinions	opinion	NOUN
ftr-370	3892	26	to	to	PART
ftr-370	3892	27	demonstrate	demonstrate	VERB
ftr-370	3892	28	that	that	SCONJ
ftr-370	3892	29	such	such	ADJ
ftr-370	3892	30	opinions	opinion	NOUN
ftr-370	3892	31	were	be	AUX
ftr-370	3892	32	‘	'	PUNCT
ftr-370	3892	33	objectively	objectively	ADV
ftr-370	3892	34	reasonable	reasonable	ADJ
ftr-370	3892	35	.	.	PUNCT
ftr-370	3892	36	’	'	PUNCT
ftr-370	3892	37	”	"	PUNCT
ftr-370	3893	1	the	the	DET
ftr-370	3893	2	court	court	NOUN
ftr-370	3893	3	does	do	AUX
ftr-370	3893	4	not	not	PART
ftr-370	3893	5	find	find	VERB
ftr-370	3893	6	that	that	SCONJ
ftr-370	3893	7	mr	mr	PROPN
ftr-370	3893	8	.	.	PROPN
ftr-370	3893	9	smith	smith	PROPN
ftr-370	3893	10	’s	’s	PART
ftr-370	3893	11	analysis	analysis	NOUN
ftr-370	3893	12	is	be	AUX
ftr-370	3893	13	unreliable	unreliable	ADJ
ftr-370	3893	14	under	under	ADP
ftr-370	3893	15	rule	rule	NOUN
ftr-370	3893	16	702	702	NUM
ftr-370	3893	17	.	.	PUNCT
ftr-370	3894	1	the	the	DET
ftr-370	3894	2	court	court	NOUN
ftr-370	3894	3	notes	note	VERB
ftr-370	3894	4	that	that	SCONJ
ftr-370	3894	5	mr	mr	PROPN
ftr-370	3894	6	.	.	PROPN
ftr-370	3894	7	smith	smith	PROPN
ftr-370	3894	8	’s	’s	PART
ftr-370	3894	9	report	report	NOUN
ftr-370	3894	10	states	state	NOUN
ftr-370	3894	11	,	,	PUNCT
ftr-370	3894	12	quite	quite	ADV
ftr-370	3894	13	unmistakably	unmistakably	ADV
ftr-370	3894	14	,	,	PUNCT
ftr-370	3894	15	that	that	SCONJ
ftr-370	3894	16	“	"	PUNCT
ftr-370	3894	17	it	it	PRON
ftr-370	3894	18	is	be	AUX
ftr-370	3894	19	plainly	plainly	ADV
ftr-370	3894	20	not	not	PART
ftr-370	3894	21	necessary	necessary	ADJ
ftr-370	3894	22	for	for	ADP
ftr-370	3894	23	an	an	DET
ftr-370	3894	24	opinion	opinion	NOUN
ftr-370	3894	25	to	to	PART
ftr-370	3894	26	satisfy	satisfy	VERB
ftr-370	3894	27	the	the	DET
ftr-370	3894	28	particular	particular	ADJ
ftr-370	3894	29	requirements	requirement	NOUN
ftr-370	3894	30	of	of	ADP
ftr-370	3894	31	this	this	DET
ftr-370	3894	32	circular	circular	NOUN
ftr-370	3894	33	for	for	SCONJ
ftr-370	3894	34	a	a	DET
ftr-370	3894	35	taxpayer	taxpayer	NOUN
ftr-370	3894	36	to	to	PART
ftr-370	3894	37	act	act	VERB
ftr-370	3894	38	reasonably	reasonably	ADV
ftr-370	3894	39	in	in	ADP
ftr-370	3894	40	relying	rely	VERB
ftr-370	3894	41	on	on	ADP
ftr-370	3894	42	it	it	PRON
ftr-370	3894	43	.	.	PUNCT
ftr-370	3894	44	”	"	PUNCT
ftr-370	3895	1	moreover	moreover	ADV
ftr-370	3895	2	,	,	PUNCT
ftr-370	3895	3	it	it	PRON
ftr-370	3895	4	seems	seem	VERB
ftr-370	3895	5	reasonable	reasonable	ADJ
ftr-370	3895	6	to	to	ADP
ftr-370	3895	7	the	the	DET
ftr-370	3895	8	court	court	NOUN
ftr-370	3895	9	that	that	SCONJ
ftr-370	3895	10	a	a	DET
ftr-370	3895	11	tax	tax	NOUN
ftr-370	3895	12	professional	professional	NOUN
ftr-370	3895	13	might	might	AUX
ftr-370	3895	14	look	look	VERB
ftr-370	3895	15	to	to	ADP
ftr-370	3895	16	a	a	DET
ftr-370	3895	17	treasury	treasury	NOUN
ftr-370	3895	18	circular	circular	NOUN
ftr-370	3895	19	for	for	ADP
ftr-370	3895	20	at	at	ADV
ftr-370	3895	21	least	least	ADJ
ftr-370	3895	22	general	general	ADJ
ftr-370	3895	23	guidance	guidance	NOUN
ftr-370	3895	24	in	in	ADP
ftr-370	3895	25	determining	determine	VERB
ftr-370	3895	26	the	the	DET
ftr-370	3895	27	level	level	NOUN
ftr-370	3895	28	of	of	ADP
ftr-370	3895	29	quality	quality	NOUN
ftr-370	3895	30	necessary	necessary	ADJ
ftr-370	3895	31	for	for	ADP
ftr-370	3895	32	a	a	DET
ftr-370	3895	33	tax	tax	NOUN
ftr-370	3895	34	opinion	opinion	NOUN
ftr-370	3895	35	.	.	PUNCT
ftr-370	3896	1	as	as	ADP
ftr-370	3896	2	such	such	ADJ
ftr-370	3896	3	,	,	PUNCT
ftr-370	3896	4	the	the	DET
ftr-370	3896	5	court	court	NOUN
ftr-370	3896	6	agrees	agree	VERB
ftr-370	3896	7	with	with	ADP
ftr-370	3896	8	plaintiffs	plaintiff	NOUN
ftr-370	3896	9	that	that	SCONJ
ftr-370	3896	10	mr	mr	PROPN
ftr-370	3896	11	.	.	PROPN
ftr-370	3896	12	smith	smith	PROPN
ftr-370	3896	13	’s	’s	PART
ftr-370	3896	14	discussion	discussion	NOUN
ftr-370	3896	15	of	of	ADP
ftr-370	3896	16	treasury	treasury	PROPN
ftr-370	3896	17	circular	circular	ADJ
ftr-370	3896	18	230	230	NUM
ftr-370	3896	19	does	do	AUX
ftr-370	3896	20	not	not	PART
ftr-370	3896	21	render	render	VERB
ftr-370	3896	22	his	his	PRON
ftr-370	3896	23	report	report	NOUN
ftr-370	3896	24	“	"	PUNCT
ftr-370	3896	25	unreliable	unreliable	ADJ
ftr-370	3896	26	”	"	PUNCT
ftr-370	3896	27	under	under	ADP
ftr-370	3896	28	rule	rule	NOUN
ftr-370	3896	29	702	702	NUM
ftr-370	3896	30	.	.	PUNCT
ftr-370	3897	1	the	the	DET
ftr-370	3897	2	government	government	NOUN
ftr-370	3897	3	also	also	ADV
ftr-370	3897	4	argues	argue	VERB
ftr-370	3897	5	that	that	SCONJ
ftr-370	3897	6	mr	mr	PROPN
ftr-370	3897	7	.	.	PROPN
ftr-370	3897	8	smith	smith	PROPN
ftr-370	3897	9	’s	’s	PART
ftr-370	3897	10	report	report	NOUN
ftr-370	3897	11	simply	simply	ADV
ftr-370	3897	12	presents	present	VERB
ftr-370	3897	13	an	an	DET
ftr-370	3897	14	argument	argument	NOUN
ftr-370	3897	15	on	on	ADP
ftr-370	3897	16	an	an	DET
ftr-370	3897	17	issue	issue	NOUN
ftr-370	3897	18	of	of	ADP
ftr-370	3897	19	law	law	NOUN
ftr-370	3897	20	to	to	PART
ftr-370	3897	21	be	be	AUX
ftr-370	3897	22	decided	decide	VERB
ftr-370	3897	23	by	by	ADP
ftr-370	3897	24	the	the	DET
ftr-370	3897	25	court	court	NOUN
ftr-370	3897	26	.	.	PUNCT
ftr-370	3898	1	as	as	SCONJ
ftr-370	3898	2	plaintiffs	plaintiff	NOUN
ftr-370	3898	3	point	point	VERB
ftr-370	3898	4	out	out	ADP
ftr-370	3898	5	,	,	PUNCT
ftr-370	3898	6	however	however	ADV
ftr-370	3898	7	,	,	PUNCT
ftr-370	3898	8	mr	mr	PROPN
ftr-370	3898	9	.	.	PROPN
ftr-370	3898	10	smith	smith	PROPN
ftr-370	3898	11	’s	’s	PART
ftr-370	3898	12	report	report	NOUN
ftr-370	3898	13	does	do	AUX
ftr-370	3898	14	not	not	PART
ftr-370	3898	15	opine	opine	VERB
ftr-370	3898	16	that	that	SCONJ
ftr-370	3898	17	the	the	DET
ftr-370	3898	18	proskauer	proskauer	NOUN
ftr-370	3898	19	rose	rise	VERB
ftr-370	3898	20	opinions	opinion	NOUN
ftr-370	3898	21	were	be	AUX
ftr-370	3898	22	legally	legally	ADV
ftr-370	3898	23	correct	correct	ADJ
ftr-370	3898	24	.	.	PUNCT
ftr-370	3899	1	rather	rather	ADV
ftr-370	3899	2	,	,	PUNCT
ftr-370	3899	3	mr	mr	PROPN
ftr-370	3899	4	.	.	PROPN
ftr-370	3899	5	smith	smith	PROPN
ftr-370	3899	6	’s	’s	PART
ftr-370	3899	7	report	report	NOUN
ftr-370	3899	8	simply	simply	ADV
ftr-370	3899	9	opines	opine	VERB
ftr-370	3899	10	that	that	SCONJ
ftr-370	3899	11	the	the	DET
ftr-370	3899	12	proskauer	proskauer	NOUN
ftr-370	3899	13	rose	rise	VERB
ftr-370	3899	14	opinions	opinion	NOUN
ftr-370	3899	15	appear	appear	VERB
ftr-370	3899	16	to	to	PART
ftr-370	3899	17	have	have	AUX
ftr-370	3899	18	been	be	AUX
ftr-370	3899	19	prepared	prepare	VERB
ftr-370	3899	20	456	456	NUM
ftr-370	3900	1	florida	florida	PROPN
ftr-370	3900	2	tax	tax	NOUN
ftr-370	3900	3	review	review	NOUN
ftr-370	3901	1	[	[	X
ftr-370	3901	2	vol	vol	NOUN
ftr-370	3901	3	.	.	PUNCT
ftr-370	3901	4	9	9	NUM
ftr-370	3901	5	:	:	SYM
ftr-370	3901	6	si	si	PROPN
ftr-370	3901	7	based	base	VERB
ftr-370	3901	8	on	on	ADP
ftr-370	3901	9	a	a	DET
ftr-370	3901	10	certain	certain	ADJ
ftr-370	3901	11	standard	standard	NOUN
ftr-370	3901	12	of	of	ADP
ftr-370	3901	13	care	care	NOUN
ftr-370	3901	14	,	,	PUNCT
ftr-370	3901	15	and	and	CCONJ
ftr-370	3901	16	are	be	AUX
ftr-370	3901	17	of	of	ADP
ftr-370	3901	18	a	a	DET
ftr-370	3901	19	threshold	threshold	NOUN
ftr-370	3901	20	quality	quality	NOUN
ftr-370	3901	21	such	such	ADJ
ftr-370	3901	22	that	that	SCONJ
ftr-370	3901	23	taxpayers	taxpayer	NOUN
ftr-370	3901	24	such	such	ADJ
ftr-370	3901	25	as	as	ADP
ftr-370	3901	26	the	the	DET
ftr-370	3901	27	plaintiffs	plaintiff	NOUN
ftr-370	3901	28	could	could	AUX
ftr-370	3901	29	reasonably	reasonably	ADV
ftr-370	3901	30	rely	rely	VERB
ftr-370	3901	31	on	on	ADP
ftr-370	3901	32	them	they	PRON
ftr-370	3901	33	.	.	PUNCT
ftr-370	3902	1	the	the	DET
ftr-370	3902	2	court	court	NOUN
ftr-370	3902	3	finds	find	VERB
ftr-370	3902	4	that	that	SCONJ
ftr-370	3902	5	only	only	ADV
ftr-370	3902	6	certain	certain	ADJ
ftr-370	3902	7	portions	portion	NOUN
ftr-370	3902	8	of	of	ADP
ftr-370	3902	9	mr	mr	PROPN
ftr-370	3902	10	.	.	PROPN
ftr-370	3902	11	smith	smith	PROPN
ftr-370	3902	12	’s	’s	PART
ftr-370	3902	13	report	report	NOUN
ftr-370	3902	14	constitute	constitute	VERB
ftr-370	3902	15	improper	improper	ADJ
ftr-370	3902	16	testimony	testimony	NOUN
ftr-370	3902	17	on	on	ADP
ftr-370	3902	18	a	a	DET
ftr-370	3902	19	legal	legal	ADJ
ftr-370	3902	20	issue	issue	NOUN
ftr-370	3902	21	.	.	PUNCT
ftr-370	3903	1	while	while	SCONJ
ftr-370	3903	2	discussing	discuss	VERB
ftr-370	3903	3	the	the	DET
ftr-370	3903	4	characteristics	characteristic	NOUN
ftr-370	3903	5	of	of	ADP
ftr-370	3903	6	the	the	DET
ftr-370	3903	7	proskauer	proskauer	NOUN
ftr-370	3903	8	rose	rise	VERB
ftr-370	3903	9	opinions	opinion	NOUN
ftr-370	3903	10	in	in	ADP
ftr-370	3903	11	a	a	DET
ftr-370	3903	12	section	section	NOUN
ftr-370	3903	13	titled	title	VERB
ftr-370	3903	14	“	"	PUNCT
ftr-370	3903	15	(	(	PUNCT
ftr-370	3903	16	2	2	NUM
ftr-370	3903	17	)	)	PUNCT
ftr-370	3903	18	relate	relate	VERB
ftr-370	3903	19	law	law	NOUN
ftr-370	3903	20	to	to	ADP
ftr-370	3903	21	facts	fact	NOUN
ftr-370	3903	22	,	,	PUNCT
ftr-370	3903	23	”	"	PUNCT
ftr-370	3903	24	mr	mr	PROPN
ftr-370	3903	25	.	.	PROPN
ftr-370	3903	26	smith	smith	PROPN
ftr-370	3903	27	’s	’s	PART
ftr-370	3903	28	report	report	NOUN
ftr-370	3903	29	also	also	ADV
ftr-370	3903	30	analyzes	analyze	VERB
ftr-370	3903	31	the	the	DET
ftr-370	3903	32	internal	internal	ADJ
ftr-370	3903	33	revenue	revenue	NOUN
ftr-370	3903	34	service	service	NOUN
ftr-370	3903	35	’s	’s	PART
ftr-370	3903	36	legal	legal	ADJ
ftr-370	3903	37	position	position	NOUN
ftr-370	3903	38	on	on	ADP
ftr-370	3903	39	the	the	DET
ftr-370	3903	40	cobra	cobra	NOUN
ftr-370	3903	41	transactions	transaction	NOUN
ftr-370	3903	42	at	at	ADP
ftr-370	3903	43	issue	issue	NOUN
ftr-370	3903	44	,	,	PUNCT
ftr-370	3903	45	finding	find	VERB
ftr-370	3903	46	it	it	PRON
ftr-370	3903	47	to	to	PART
ftr-370	3903	48	“	"	PUNCT
ftr-370	3903	49	lack	lack	VERB
ftr-370	3903	50	an	an	DET
ftr-370	3903	51	objective	objective	ADJ
ftr-370	3903	52	appearance	appearance	NOUN
ftr-370	3903	53	of	of	ADP
ftr-370	3903	54	reasonableness	reasonableness	NOUN
ftr-370	3903	55	.	.	PUNCT
ftr-370	3903	56	”	"	PUNCT
ftr-370	3904	1	despite	despite	SCONJ
ftr-370	3904	2	mr	mr	PROPN
ftr-370	3904	3	.	.	PROPN
ftr-370	3904	4	smith	smith	PROPN
ftr-370	3904	5	’s	’s	PART
ftr-370	3904	6	attempt	attempt	NOUN
ftr-370	3904	7	to	to	PART
ftr-370	3904	8	disguise	disguise	VERB
ftr-370	3904	9	his	his	PRON
ftr-370	3904	10	legal	legal	ADJ
ftr-370	3904	11	discussion	discussion	NOUN
ftr-370	3904	12	as	as	ADP
ftr-370	3904	13	an	an	DET
ftr-370	3904	14	objective	objective	ADJ
ftr-370	3904	15	analysis	analysis	NOUN
ftr-370	3904	16	of	of	ADP
ftr-370	3904	17	the	the	DET
ftr-370	3904	18	quality	quality	NOUN
ftr-370	3904	19	of	of	ADP
ftr-370	3904	20	the	the	DET
ftr-370	3904	21	proskauer	proskauer	NOUN
ftr-370	3904	22	rose	rise	VERB
ftr-370	3904	23	opinions	opinion	NOUN
ftr-370	3904	24	,	,	PUNCT
ftr-370	3904	25	this	this	DET
ftr-370	3904	26	section	section	NOUN
ftr-370	3904	27	of	of	ADP
ftr-370	3904	28	mr	mr	PROPN
ftr-370	3904	29	.	.	PROPN
ftr-370	3904	30	smith	smith	PROPN
ftr-370	3904	31	’s	’s	PART
ftr-370	3904	32	report	report	NOUN
ftr-370	3904	33	appears	appear	VERB
ftr-370	3904	34	to	to	PART
ftr-370	3904	35	be	be	AUX
ftr-370	3904	36	little	little	ADV
ftr-370	3904	37	more	more	ADJ
ftr-370	3904	38	than	than	ADP
ftr-370	3904	39	a	a	DET
ftr-370	3904	40	legal	legal	ADJ
ftr-370	3904	41	argument	argument	NOUN
ftr-370	3904	42	that	that	SCONJ
ftr-370	3904	43	plaintiffs	plaintiff	NOUN
ftr-370	3904	44	’	'	PUNCT
ftr-370	3904	45	analysis	analysis	NOUN
ftr-370	3904	46	of	of	ADP
ftr-370	3904	47	the	the	DET
ftr-370	3904	48	transactions	transaction	NOUN
ftr-370	3904	49	is	be	AUX
ftr-370	3904	50	correct	correct	ADJ
ftr-370	3904	51	while	while	SCONJ
ftr-370	3904	52	the	the	DET
ftr-370	3904	53	government	government	NOUN
ftr-370	3904	54	’s	’s	PART
ftr-370	3904	55	analysis	analysis	NOUN
ftr-370	3904	56	is	be	AUX
ftr-370	3904	57	not	not	PART
ftr-370	3904	58	.	.	PUNCT
ftr-370	3905	1	there	there	PRON
ftr-370	3905	2	is	be	VERB
ftr-370	3905	3	a	a	DET
ftr-370	3905	4	difference	difference	NOUN
ftr-370	3905	5	between	between	ADP
ftr-370	3905	6	opining	opine	VERB
ftr-370	3905	7	that	that	SCONJ
ftr-370	3905	8	a	a	DET
ftr-370	3905	9	legal	legal	ADJ
ftr-370	3905	10	analysis	analysis	NOUN
ftr-370	3905	11	is	be	AUX
ftr-370	3905	12	thoroughenough	thoroughenough	NOUN
ftr-370	3905	13	to	to	PART
ftr-370	3905	14	be	be	AUX
ftr-370	3905	15	reasonably	reasonably	ADV
ftr-370	3905	16	relied	rely	VERB
ftr-370	3905	17	upon	upon	SCONJ
ftr-370	3905	18	and	and	CCONJ
ftr-370	3905	19	opining	opine	VERB
ftr-370	3905	20	that	that	SCONJ
ftr-370	3905	21	the	the	DET
ftr-370	3905	22	legal	legal	ADJ
ftr-370	3905	23	analysis	analysis	NOUN
ftr-370	3905	24	is	be	AUX
ftr-370	3905	25	correct	correct	ADJ
ftr-370	3905	26	while	while	SCONJ
ftr-370	3905	27	another	another	PRON
ftr-370	3905	28	is	be	AUX
ftr-370	3905	29	incorrect	incorrect	ADJ
ftr-370	3905	30	.	.	PUNCT
ftr-370	3906	1	the	the	DET
ftr-370	3906	2	former	former	ADJ
ftr-370	3906	3	opinion	opinion	NOUN
ftr-370	3906	4	can	can	AUX
ftr-370	3906	5	be	be	AUX
ftr-370	3906	6	helpful	helpful	ADJ
ftr-370	3906	7	to	to	ADP
ftr-370	3906	8	the	the	DET
ftr-370	3906	9	court	court	NOUN
ftr-370	3906	10	,	,	PUNCT
ftr-370	3906	11	while	while	SCONJ
ftr-370	3906	12	the	the	DET
ftr-370	3906	13	latter	latter	ADJ
ftr-370	3906	14	is	be	AUX
ftr-370	3906	15	not	not	PART
ftr-370	3906	16	.	.	PUNCT
ftr-370	3907	1	in	in	ADP
ftr-370	3907	2	addition	addition	NOUN
ftr-370	3907	3	,	,	PUNCT
ftr-370	3907	4	the	the	DET
ftr-370	3907	5	merit	merit	NOUN
ftr-370	3907	6	of	of	ADP
ftr-370	3907	7	the	the	DET
ftr-370	3907	8	internal	internal	ADJ
ftr-370	3907	9	revenue	revenue	NOUN
ftr-370	3907	10	service	service	NOUN
ftr-370	3907	11	’s	’s	PART
ftr-370	3907	12	subsequent	subsequent	ADJ
ftr-370	3907	13	legal	legal	ADJ
ftr-370	3907	14	position	position	NOUN
ftr-370	3907	15	on	on	ADP
ftr-370	3907	16	the	the	DET
ftr-370	3907	17	cobra	cobra	NOUN
ftr-370	3907	18	transactions	transaction	NOUN
ftr-370	3907	19	at	at	ADP
ftr-370	3907	20	issue	issue	NOUN
ftr-370	3907	21	would	would	AUX
ftr-370	3907	22	play	play	VERB
ftr-370	3907	23	no	no	DET
ftr-370	3907	24	part	part	NOUN
ftr-370	3907	25	in	in	ADP
ftr-370	3907	26	a	a	DET
ftr-370	3907	27	determination	determination	NOUN
ftr-370	3907	28	of	of	ADP
ftr-370	3907	29	whether	whether	SCONJ
ftr-370	3907	30	the	the	DET
ftr-370	3907	31	proskauer	proskauer	NOUN
ftr-370	3907	32	rose	rise	VERB
ftr-370	3907	33	opinions	opinion	NOUN
ftr-370	3907	34	could	could	AUX
ftr-370	3907	35	reasonably	reasonably	ADV
ftr-370	3907	36	have	have	AUX
ftr-370	3907	37	been	be	AUX
ftr-370	3907	38	relied	rely	VERB
ftr-370	3907	39	upon	upon	SCONJ
ftr-370	3907	40	prior	prior	ADV
ftr-370	3907	41	to	to	ADP
ftr-370	3907	42	execution	execution	NOUN
ftr-370	3907	43	of	of	ADP
ftr-370	3907	44	the	the	DET
ftr-370	3907	45	transactions	transaction	NOUN
ftr-370	3907	46	.	.	PUNCT
ftr-370	3908	1	similarly	similarly	ADV
ftr-370	3908	2	,	,	PUNCT
ftr-370	3908	3	mr	mr	PROPN
ftr-370	3908	4	.	.	PROPN
ftr-370	3908	5	smith	smith	PROPN
ftr-370	3908	6	provides	provide	VERB
ftr-370	3908	7	a	a	DET
ftr-370	3908	8	discussion	discussion	NOUN
ftr-370	3908	9	of	of	ADP
ftr-370	3908	10	the	the	DET
ftr-370	3908	11	eastern	eastern	ADJ
ftr-370	3908	12	district	district	PROPN
ftr-370	3908	13	of	of	ADP
ftr-370	3908	14	texas	texas	PROPN
ftr-370	3908	15	’s	’s	PART
ftr-370	3908	16	decision	decision	NOUN
ftr-370	3908	17	in	in	ADP
ftr-370	3908	18	klamath	klamath	NOUN
ftr-370	3908	19	strategic	strategic	PROPN
ftr-370	3908	20	investment	investment	NOUN
ftr-370	3908	21	fund	fund	PROPN
ftr-370	3908	22	v.	v.	PROPN
ftr-370	3908	23	united	united	PROPN
ftr-370	3908	24	states	states	PROPN
ftr-370	3908	25	,	,	PUNCT
ftr-370	3908	26	which	which	PRON
ftr-370	3908	27	was	be	AUX
ftr-370	3908	28	issued	issue	VERB
ftr-370	3908	29	well	well	ADV
ftr-370	3908	30	after	after	SCONJ
ftr-370	3908	31	the	the	DET
ftr-370	3908	32	proskauer	proskauer	NOUN
ftr-370	3908	33	rose	rise	VERB
ftr-370	3908	34	opinions	opinion	NOUN
ftr-370	3908	35	were	be	AUX
ftr-370	3908	36	written	write	VERB
ftr-370	3908	37	(	(	PUNCT
ftr-370	3908	38	citing	cite	VERB
ftr-370	3908	39	klamath	klamath	NOUN
ftr-370	3908	40	,	,	PUNCT
ftr-370	3908	41	472	472	NUM
ftr-370	3908	42	f.	f.	PROPN
ftr-370	3908	43	supp	supp	PROPN
ftr-370	3908	44	.	.	PUNCT
ftr-370	3909	1	2d	2d	NOUN
ftr-370	3909	2	885	885	NUM
ftr-370	3909	3	(	(	PUNCT
ftr-370	3909	4	e.d	e.d	PROPN
ftr-370	3909	5	.	.	PROPN
ftr-370	3909	6	tex	tex	PROPN
ftr-370	3909	7	.	.	PROPN
ftr-370	3909	8	2007	2007	NUM
ftr-370	3909	9	)	)	PUNCT
ftr-370	3909	10	)	)	PUNCT
ftr-370	3909	11	.	.	PUNCT
ftr-370	3910	1	mr	mr	PROPN
ftr-370	3910	2	.	.	PROPN
ftr-370	3910	3	smith	smith	PROPN
ftr-370	3910	4	attempts	attempt	VERB
ftr-370	3910	5	to	to	PART
ftr-370	3910	6	use	use	VERB
ftr-370	3910	7	the	the	DET
ftr-370	3910	8	klamath	klamath	NOUN
ftr-370	3910	9	opinion	opinion	NOUN
ftr-370	3910	10	as	as	ADP
ftr-370	3910	11	subsequent	subsequent	ADJ
ftr-370	3910	12	corroboration	corroboration	NOUN
ftr-370	3910	13	that	that	SCONJ
ftr-370	3910	14	the	the	DET
ftr-370	3910	15	analysis	analysis	NOUN
ftr-370	3910	16	contained	contain	VERB
ftr-370	3910	17	in	in	ADP
ftr-370	3910	18	the	the	DET
ftr-370	3910	19	proskauer	proskauer	NOUN
ftr-370	3910	20	rose	rise	VERB
ftr-370	3910	21	opinions	opinion	NOUN
ftr-370	3910	22	was	be	AUX
ftr-370	3910	23	correct	correct	ADJ
ftr-370	3910	24	.	.	PUNCT
ftr-370	3911	1	neither	neither	PRON
ftr-370	3911	2	of	of	ADP
ftr-370	3911	3	these	these	DET
ftr-370	3911	4	discussions	discussion	NOUN
ftr-370	3911	5	is	be	AUX
ftr-370	3911	6	helpful	helpful	ADJ
ftr-370	3911	7	to	to	ADP
ftr-370	3911	8	the	the	DET
ftr-370	3911	9	court	court	NOUN
ftr-370	3911	10	.	.	PUNCT
ftr-370	3912	1	6	6	X
ftr-370	3912	2	.	.	PUNCT
ftr-370	3912	3	the	the	DET
ftr-370	3912	4	irs	irs	PROPN
ftr-370	3912	5	makes	make	VERB
ftr-370	3912	6	it	it	PRON
ftr-370	3912	7	easier	easy	ADJ
ftr-370	3912	8	for	for	SCONJ
ftr-370	3912	9	its	its	PRON
ftr-370	3912	10	agents	agent	NOUN
ftr-370	3912	11	to	to	PART
ftr-370	3912	12	prepare	prepare	VERB
ftr-370	3912	13	§	§	PROPN
ftr-370	3912	14	6020(b	6020(b	ADV
ftr-370	3912	15	)	)	PUNCT
ftr-370	3912	16	substitute	substitute	NOUN
ftr-370	3912	17	returns	return	NOUN
ftr-370	3912	18	.	.	PUNCT
ftr-370	3913	1	t.d	t.d	X
ftr-370	3913	2	.	.	PROPN
ftr-370	3913	3	9380	9380	NUM
ftr-370	3913	4	,	,	PUNCT
ftr-370	3913	5	substitute	substitute	NOUN
ftr-370	3913	6	for	for	ADP
ftr-370	3913	7	return	return	NOUN
ftr-370	3913	8	,	,	PUNCT
ftr-370	3913	9	73	73	NUM
ftr-370	3913	10	f.r	f.r	NOUN
ftr-370	3913	11	.	.	PROPN
ftr-370	3913	12	9188	9188	NUM
ftr-370	3913	13	(	(	PUNCT
ftr-370	3913	14	2/20/08	2/20/08	NUM
ftr-370	3913	15	)	)	PUNCT
ftr-370	3913	16	.	.	PUNCT
ftr-370	3914	1	revised	revise	VERB
ftr-370	3914	2	reg	reg	NOUN
ftr-370	3914	3	.	.	PUNCT
ftr-370	3915	1	§	§	PROPN
ftr-370	3915	2	301.6020	301.6020	NUM
ftr-370	3915	3	-	-	SYM
ftr-370	3915	4	1	1	NUM
ftr-370	3915	5	provides	provide	VERB
ftr-370	3915	6	that	that	SCONJ
ftr-370	3915	7	a	a	DET
ftr-370	3915	8	document	document	NOUN
ftr-370	3915	9	(	(	PUNCT
ftr-370	3915	10	or	or	CCONJ
ftr-370	3915	11	set	set	VERB
ftr-370	3915	12	of	of	ADP
ftr-370	3915	13	documents	document	NOUN
ftr-370	3915	14	)	)	PUNCT
ftr-370	3915	15	signed	sign	VERB
ftr-370	3915	16	by	by	ADP
ftr-370	3915	17	an	an	DET
ftr-370	3915	18	authorized	authorize	VERB
ftr-370	3915	19	internal	internal	ADJ
ftr-370	3915	20	revenue	revenue	NOUN
ftr-370	3915	21	officer	officer	NOUN
ftr-370	3915	22	or	or	CCONJ
ftr-370	3915	23	employee	employee	NOUN
ftr-370	3915	24	is	be	AUX
ftr-370	3915	25	a	a	DET
ftr-370	3915	26	return	return	NOUN
ftr-370	3915	27	under	under	ADP
ftr-370	3915	28	§	§	PROPN
ftr-370	3915	29	6020(b	6020(b	ADV
ftr-370	3915	30	)	)	PUNCT
ftr-370	3915	31	if	if	SCONJ
ftr-370	3915	32	the	the	DET
ftr-370	3915	33	document(s	document(s	NOUN
ftr-370	3915	34	)	)	PUNCT
ftr-370	3915	35	identifies	identify	VERB
ftr-370	3915	36	the	the	DET
ftr-370	3915	37	taxpayer	taxpayer	NOUN
ftr-370	3915	38	by	by	ADP
ftr-370	3915	39	name	name	NOUN
ftr-370	3915	40	and	and	CCONJ
ftr-370	3915	41	tin	tin	NOUN
ftr-370	3915	42	,	,	PUNCT
ftr-370	3915	43	contains	contain	VERB
ftr-370	3915	44	sufficient	sufficient	ADJ
ftr-370	3915	45	information	information	NOUN
ftr-370	3915	46	from	from	ADP
ftr-370	3915	47	which	which	PRON
ftr-370	3915	48	to	to	PART
ftr-370	3915	49	compute	compute	VERB
ftr-370	3915	50	the	the	DET
ftr-370	3915	51	taxpayer	taxpayer	NOUN
ftr-370	3915	52	’s	’s	PART
ftr-370	3915	53	tax	tax	NOUN
ftr-370	3915	54	liability	liability	NOUN
ftr-370	3915	55	,	,	PUNCT
ftr-370	3915	56	and	and	CCONJ
ftr-370	3915	57	the	the	DET
ftr-370	3915	58	document(s	document(s	NOUN
ftr-370	3915	59	)	)	PUNCT
ftr-370	3915	60	purports	purport	NOUN
ftr-370	3915	61	to	to	PART
ftr-370	3915	62	be	be	AUX
ftr-370	3915	63	a	a	DET
ftr-370	3915	64	return	return	NOUN
ftr-370	3915	65	under	under	ADP
ftr-370	3915	66	§	§	PROPN
ftr-370	3915	67	6020(b	6020(b	ADV
ftr-370	3915	68	)	)	PUNCT
ftr-370	3915	69	.	.	PUNCT
ftr-370	3916	1	a	a	DET
ftr-370	3916	2	form	form	NOUN
ftr-370	3916	3	13496	13496	NUM
ftr-370	3916	4	,	,	PUNCT
ftr-370	3916	5	“	"	PUNCT
ftr-370	3916	6	irc	irc	NOUN
ftr-370	3916	7	section	section	NOUN
ftr-370	3916	8	6020(b	6020(b	ADV
ftr-370	3916	9	)	)	PUNCT
ftr-370	3916	10	certification	certification	NOUN
ftr-370	3916	11	,	,	PUNCT
ftr-370	3916	12	”	"	PUNCT
ftr-370	3916	13	or	or	CCONJ
ftr-370	3916	14	any	any	DET
ftr-370	3916	15	other	other	ADJ
ftr-370	3916	16	form	form	NOUN
ftr-370	3916	17	used	use	VERB
ftr-370	3916	18	to	to	PART
ftr-370	3916	19	identify	identify	VERB
ftr-370	3916	20	a	a	DET
ftr-370	3916	21	document	document	NOUN
ftr-370	3916	22	(	(	PUNCT
ftr-370	3916	23	or	or	CCONJ
ftr-370	3916	24	set	set	VERB
ftr-370	3916	25	of	of	ADP
ftr-370	3916	26	documents	document	NOUN
ftr-370	3916	27	)	)	PUNCT
ftr-370	3916	28	containing	contain	VERB
ftr-370	3916	29	the	the	DET
ftr-370	3916	30	required	require	VERB
ftr-370	3916	31	information	information	NOUN
ftr-370	3916	32	constitutes	constitute	VERB
ftr-370	3916	33	a	a	DET
ftr-370	3916	34	valid	valid	ADJ
ftr-370	3916	35	§	§	PROPN
ftr-370	3916	36	6020(b	6020(b	NOUN
ftr-370	3916	37	)	)	PUNCT
ftr-370	3916	38	return	return	NOUN
ftr-370	3916	39	.	.	PUNCT
ftr-370	3917	1	a	a	DET
ftr-370	3917	2	name	name	NOUN
ftr-370	3917	3	or	or	CCONJ
ftr-370	3917	4	title	title	NOUN
ftr-370	3917	5	of	of	ADP
ftr-370	3917	6	an	an	DET
ftr-370	3917	7	internal	internal	ADJ
ftr-370	3917	8	revenue	revenue	NOUN
ftr-370	3917	9	officer	officer	NOUN
ftr-370	3917	10	or	or	CCONJ
ftr-370	3917	11	2009	2009	NUM
ftr-370	3917	12	]	]	PUNCT
ftr-370	3917	13	recent	recent	ADJ
ftr-370	3917	14	developments	development	NOUN
ftr-370	3917	15	in	in	ADP
ftr-370	3917	16	federal	federal	ADJ
ftr-370	3917	17	income	income	NOUN
ftr-370	3917	18	taxation	taxation	NOUN
ftr-370	3917	19	457	457	NUM
ftr-370	3917	20	employee	employee	NOUN
ftr-370	3917	21	appearing	appear	VERB
ftr-370	3917	22	on	on	ADP
ftr-370	3917	23	a	a	DET
ftr-370	3917	24	§	§	ADJ
ftr-370	3917	25	6020(b	6020(b	NOUN
ftr-370	3917	26	)	)	PUNCT
ftr-370	3917	27	return	return	NOUN
ftr-370	3917	28	is	be	AUX
ftr-370	3917	29	a	a	DET
ftr-370	3917	30	sufficient	sufficient	ADJ
ftr-370	3917	31	subscription	subscription	NOUN
ftr-370	3917	32	without	without	ADP
ftr-370	3917	33	regard	regard	NOUN
ftr-370	3917	34	to	to	ADP
ftr-370	3917	35	whether	whether	SCONJ
ftr-370	3917	36	the	the	DET
ftr-370	3917	37	name	name	NOUN
ftr-370	3917	38	or	or	CCONJ
ftr-370	3917	39	title	title	NOUN
ftr-370	3917	40	is	be	AUX
ftr-370	3917	41	handwritten	handwritten	ADJ
ftr-370	3917	42	,	,	PUNCT
ftr-370	3917	43	stamped	stamp	VERB
ftr-370	3917	44	,	,	PUNCT
ftr-370	3917	45	typed	type	VERB
ftr-370	3917	46	,	,	PUNCT
ftr-370	3917	47	printed	print	VERB
ftr-370	3917	48	or	or	CCONJ
ftr-370	3917	49	otherwise	otherwise	ADV
ftr-370	3917	50	mechanically	mechanically	ADV
ftr-370	3917	51	affixed	affix	VERB
ftr-370	3917	52	to	to	ADP
ftr-370	3917	53	the	the	DET
ftr-370	3917	54	document	document	NOUN
ftr-370	3917	55	.	.	PUNCT
ftr-370	3918	1	the	the	DET
ftr-370	3918	2	document(s	document(s	NOUN
ftr-370	3918	3	)	)	PUNCT
ftr-370	3918	4	and	and	CCONJ
ftr-370	3918	5	subscription	subscription	NOUN
ftr-370	3918	6	may	may	AUX
ftr-370	3918	7	be	be	AUX
ftr-370	3918	8	in	in	ADP
ftr-370	3918	9	written	write	VERB
ftr-370	3918	10	or	or	CCONJ
ftr-370	3918	11	electronic	electronic	ADJ
ftr-370	3918	12	form	form	NOUN
ftr-370	3918	13	.	.	PUNCT
ftr-370	3919	1	the	the	DET
ftr-370	3919	2	purpose	purpose	NOUN
ftr-370	3919	3	of	of	ADP
ftr-370	3919	4	these	these	DET
ftr-370	3919	5	changes	change	NOUN
ftr-370	3919	6	was	be	AUX
ftr-370	3919	7	to	to	PART
ftr-370	3919	8	reverse	reverse	VERB
ftr-370	3919	9	the	the	DET
ftr-370	3919	10	result	result	NOUN
ftr-370	3919	11	in	in	ADP
ftr-370	3919	12	cabirac	cabirac	NOUN
ftr-370	3919	13	v.	v.	PROPN
ftr-370	3919	14	commissioner	commissioner	PROPN
ftr-370	3919	15	,	,	PUNCT
ftr-370	3919	16	120	120	NUM
ftr-370	3919	17	t.c	t.c	PROPN
ftr-370	3919	18	.	.	PROPN
ftr-370	3919	19	163	163	NUM
ftr-370	3919	20	(	(	PUNCT
ftr-370	3919	21	2003	2003	NUM
ftr-370	3919	22	)	)	PUNCT
ftr-370	3919	23	.	.	PUNCT
ftr-370	3920	1	a.	a.	NOUN
ftr-370	3921	1	the	the	DET
ftr-370	3921	2	irs	irs	PROPN
ftr-370	3921	3	foot	foot	NOUN
ftr-370	3921	4	-	-	PUNCT
ftr-370	3921	5	faulted	fault	VERB
ftr-370	3921	6	on	on	ADP
ftr-370	3921	7	preparing	prepare	VERB
ftr-370	3921	8	a	a	DET
ftr-370	3921	9	tax	tax	NOUN
ftr-370	3921	10	protestor	protestor	NOUN
ftr-370	3921	11	’s	’s	PART
ftr-370	3921	12	substitute	substitute	PROPN
ftr-370	3921	13	return	return	NOUN
ftr-370	3921	14	and	and	CCONJ
ftr-370	3921	15	lost	lose	VERB
ftr-370	3921	16	the	the	DET
ftr-370	3921	17	failure	failure	NOUN
ftr-370	3921	18	to	to	PART
ftr-370	3921	19	pay	pay	VERB
ftr-370	3921	20	penalty	penalty	NOUN
ftr-370	3921	21	.	.	PUNCT
ftr-370	3922	1	cabirac	cabirac	PROPN
ftr-370	3922	2	v.	v.	PROPN
ftr-370	3922	3	commissioner	commissioner	PROPN
ftr-370	3922	4	,	,	PUNCT
ftr-370	3922	5	120	120	NUM
ftr-370	3922	6	t.c	t.c	PROPN
ftr-370	3922	7	.	.	PROPN
ftr-370	3922	8	163	163	NUM
ftr-370	3922	9	(	(	PUNCT
ftr-370	3922	10	2003	2003	NUM
ftr-370	3922	11	)	)	PUNCT
ftr-370	3922	12	.	.	PUNCT
ftr-370	3923	1	the	the	DET
ftr-370	3923	2	taxpayer	taxpayer	NOUN
ftr-370	3923	3	filed	file	VERB
ftr-370	3923	4	income	income	NOUN
ftr-370	3923	5	tax	tax	NOUN
ftr-370	3923	6	return	return	NOUN
ftr-370	3923	7	forms	form	NOUN
ftr-370	3923	8	with	with	ADP
ftr-370	3923	9	zeros	zero	NOUN
ftr-370	3923	10	on	on	ADP
ftr-370	3923	11	the	the	DET
ftr-370	3923	12	relevant	relevant	ADJ
ftr-370	3923	13	lines	line	NOUN
ftr-370	3923	14	for	for	ADP
ftr-370	3923	15	computing	compute	VERB
ftr-370	3923	16	tax	tax	NOUN
ftr-370	3923	17	liability	liability	NOUN
ftr-370	3923	18	.	.	PUNCT
ftr-370	3924	1	the	the	DET
ftr-370	3924	2	irs	irs	PROPN
ftr-370	3924	3	prepared	prepare	VERB
ftr-370	3924	4	unsubscribed	unsubscribed	ADJ
ftr-370	3924	5	substitute	substitute	NOUN
ftr-370	3924	6	returns	return	NOUN
ftr-370	3924	7	showing	show	VERB
ftr-370	3924	8	zeros	zero	NOUN
ftr-370	3924	9	,	,	PUNCT
ftr-370	3924	10	and	and	CCONJ
ftr-370	3924	11	sent	send	VERB
ftr-370	3924	12	a	a	DET
ftr-370	3924	13	deficiency	deficiency	NOUN
ftr-370	3924	14	notice	notice	NOUN
ftr-370	3924	15	based	base	VERB
ftr-370	3924	16	on	on	ADP
ftr-370	3924	17	a	a	DET
ftr-370	3924	18	calculation	calculation	NOUN
ftr-370	3924	19	of	of	ADP
ftr-370	3924	20	taxable	taxable	ADJ
ftr-370	3924	21	income	income	NOUN
ftr-370	3924	22	and	and	CCONJ
ftr-370	3924	23	tax	tax	NOUN
ftr-370	3924	24	shown	show	VERB
ftr-370	3924	25	in	in	ADP
ftr-370	3924	26	a	a	DET
ftr-370	3924	27	revenue	revenue	NOUN
ftr-370	3924	28	agent	agent	NOUN
ftr-370	3924	29	’s	’s	PART
ftr-370	3924	30	report	report	NOUN
ftr-370	3924	31	,	,	PUNCT
ftr-370	3924	32	which	which	PRON
ftr-370	3924	33	had	have	AUX
ftr-370	3924	34	not	not	PART
ftr-370	3924	35	been	be	AUX
ftr-370	3924	36	attached	attach	VERB
ftr-370	3924	37	to	to	ADP
ftr-370	3924	38	the	the	DET
ftr-370	3924	39	substitute	substitute	NOUN
ftr-370	3924	40	returns	return	NOUN
ftr-370	3924	41	.	.	PUNCT
ftr-370	3925	1	the	the	DET
ftr-370	3925	2	tax	tax	NOUN
ftr-370	3925	3	court	court	NOUN
ftr-370	3925	4	(	(	PUNCT
ftr-370	3925	5	judge	judge	PROPN
ftr-370	3925	6	ruwe	ruwe	PROPN
ftr-370	3925	7	)	)	PUNCT
ftr-370	3925	8	held	hold	VERB
ftr-370	3925	9	that	that	SCONJ
ftr-370	3925	10	the	the	DET
ftr-370	3925	11	taxpayer	taxpayer	NOUN
ftr-370	3925	12	was	be	AUX
ftr-370	3925	13	liable	liable	ADJ
ftr-370	3925	14	for	for	ADP
ftr-370	3925	15	the	the	DET
ftr-370	3925	16	§	§	PROPN
ftr-370	3925	17	6651(a)(1	6651(a)(1	NOUN
ftr-370	3925	18	)	)	PUNCT
ftr-370	3925	19	failure	failure	NOUN
ftr-370	3925	20	to	to	PART
ftr-370	3925	21	file	file	VERB
ftr-370	3925	22	penalty	penalty	NOUN
ftr-370	3925	23	,	,	PUNCT
ftr-370	3925	24	but	but	CCONJ
ftr-370	3925	25	not	not	PART
ftr-370	3925	26	for	for	ADP
ftr-370	3925	27	the	the	DET
ftr-370	3925	28	§	§	ADJ
ftr-370	3925	29	6651(a)(2	6651(a)(2	NOUN
ftr-370	3925	30	)	)	PUNCT
ftr-370	3925	31	failure	failure	NOUN
ftr-370	3925	32	to	to	PART
ftr-370	3925	33	pay	pay	VERB
ftr-370	3925	34	penalty	penalty	NOUN
ftr-370	3925	35	.	.	PUNCT
ftr-370	3926	1	the	the	DET
ftr-370	3926	2	unsubscribed	unsubscribed	ADJ
ftr-370	3926	3	substitute	substitute	NOUN
ftr-370	3926	4	returns	return	NOUN
ftr-370	3926	5	showing	show	VERB
ftr-370	3926	6	zero	zero	NUM
ftr-370	3926	7	taxes	taxis	NOUN
ftr-370	3926	8	did	do	AUX
ftr-370	3926	9	not	not	PART
ftr-370	3926	10	meet	meet	VERB
ftr-370	3926	11	the	the	DET
ftr-370	3926	12	requirements	requirement	NOUN
ftr-370	3926	13	for	for	ADP
ftr-370	3926	14	a	a	DET
ftr-370	3926	15	§	§	ADJ
ftr-370	3926	16	6020(b	6020(b	NOUN
ftr-370	3926	17	)	)	PUNCT
ftr-370	3926	18	return	return	NOUN
ftr-370	3926	19	,	,	PUNCT
ftr-370	3926	20	and	and	CCONJ
ftr-370	3926	21	the	the	DET
ftr-370	3926	22	subsequently	subsequently	ADV
ftr-370	3926	23	prepared	prepared	ADJ
ftr-370	3926	24	notice	notice	NOUN
ftr-370	3926	25	of	of	ADP
ftr-370	3926	26	proposed	propose	VERB
ftr-370	3926	27	adjustments	adjustment	NOUN
ftr-370	3926	28	and	and	CCONJ
ftr-370	3926	29	the	the	DET
ftr-370	3926	30	revenue	revenue	NOUN
ftr-370	3926	31	agent	agent	NOUN
ftr-370	3926	32	’s	’s	PART
ftr-370	3926	33	report	report	NOUN
ftr-370	3926	34	,	,	PUNCT
ftr-370	3926	35	which	which	PRON
ftr-370	3926	36	were	be	AUX
ftr-370	3926	37	not	not	PART
ftr-370	3926	38	attached	attach	VERB
ftr-370	3926	39	to	to	ADP
ftr-370	3926	40	the	the	DET
ftr-370	3926	41	unsubscribed	unsubscribe	VERB
ftr-370	3926	42	substitutes	substitute	NOUN
ftr-370	3926	43	for	for	ADP
ftr-370	3926	44	return	return	NOUN
ftr-370	3926	45	,	,	PUNCT
ftr-370	3926	46	whether	whether	SCONJ
ftr-370	3926	47	viewed	view	VERB
ftr-370	3926	48	separately	separately	ADV
ftr-370	3926	49	or	or	CCONJ
ftr-370	3926	50	in	in	ADP
ftr-370	3926	51	conjunction	conjunction	NOUN
ftr-370	3926	52	with	with	ADP
ftr-370	3926	53	the	the	DET
ftr-370	3926	54	substitute	substitute	NOUN
ftr-370	3926	55	return	return	NOUN
ftr-370	3926	56	,	,	PUNCT
ftr-370	3926	57	were	be	AUX
ftr-370	3926	58	not	not	PART
ftr-370	3926	59	an	an	DET
ftr-370	3926	60	adequate	adequate	ADJ
ftr-370	3926	61	§	§	PROPN
ftr-370	3926	62	6020(b	6020(b	NOUN
ftr-370	3926	63	)	)	PUNCT
ftr-370	3926	64	return	return	NOUN
ftr-370	3926	65	.	.	PUNCT
ftr-370	3927	1	7	7	X
ftr-370	3927	2	.	.	X
ftr-370	3927	3	the	the	DET
ftr-370	3927	4	tax	tax	NOUN
ftr-370	3927	5	court	court	NOUN
ftr-370	3927	6	’s	’	VERB
ftr-370	3927	7	not	not	PART
ftr-370	3927	8	a	a	DET
ftr-370	3927	9	court	court	NOUN
ftr-370	3927	10	!	!	PUNCT
ftr-370	3928	1	so	so	ADV
ftr-370	3928	2	says	say	VERB
ftr-370	3928	3	the	the	DET
ftr-370	3928	4	sixth	sixth	ADJ
ftr-370	3928	5	circuit	circuit	NOUN
ftr-370	3928	6	in	in	ADP
ftr-370	3928	7	affirming	affirm	VERB
ftr-370	3928	8	the	the	DET
ftr-370	3928	9	tax	tax	NOUN
ftr-370	3928	10	court	court	NOUN
ftr-370	3928	11	’s	’s	PART
ftr-370	3928	12	own	own	ADJ
ftr-370	3928	13	decision	decision	NOUN
ftr-370	3928	14	to	to	ADP
ftr-370	3928	15	that	that	DET
ftr-370	3928	16	effect	effect	NOUN
ftr-370	3928	17	.	.	PUNCT
ftr-370	3929	1	mobley	mobley	PROPN
ftr-370	3929	2	v.	v.	PROPN
ftr-370	3929	3	commissioner	commissioner	PROPN
ftr-370	3929	4	,	,	PUNCT
ftr-370	3929	5	532	532	NUM
ftr-370	3929	6	f.3d	f.3d	NUM
ftr-370	3929	7	491	491	NUM
ftr-370	3929	8	(	(	PUNCT
ftr-370	3929	9	6th	6th	ADJ
ftr-370	3929	10	cir	cir	NOUN
ftr-370	3929	11	.	.	PUNCT
ftr-370	3930	1	7/8/08	7/8/08	NUM
ftr-370	3930	2	)	)	PUNCT
ftr-370	3930	3	.	.	PUNCT
ftr-370	3931	1	the	the	DET
ftr-370	3931	2	sixth	sixth	ADJ
ftr-370	3931	3	circuit	circuit	NOUN
ftr-370	3931	4	affirmed	affirm	VERB
ftr-370	3931	5	the	the	DET
ftr-370	3931	6	tax	tax	NOUN
ftr-370	3931	7	court	court	NOUN
ftr-370	3931	8	’s	’s	PART
ftr-370	3931	9	decision	decision	NOUN
ftr-370	3931	10	that	that	SCONJ
ftr-370	3931	11	it	it	PRON
ftr-370	3931	12	lacked	lack	VERB
ftr-370	3931	13	authority	authority	NOUN
ftr-370	3931	14	to	to	PART
ftr-370	3931	15	transfer	transfer	VERB
ftr-370	3931	16	a	a	DET
ftr-370	3931	17	refund	refund	NOUN
ftr-370	3931	18	claim	claim	NOUN
ftr-370	3931	19	,	,	PUNCT
ftr-370	3931	20	over	over	ADP
ftr-370	3931	21	which	which	PRON
ftr-370	3931	22	it	it	PRON
ftr-370	3931	23	had	have	VERB
ftr-370	3931	24	no	no	DET
ftr-370	3931	25	jurisdiction	jurisdiction	NOUN
ftr-370	3931	26	,	,	PUNCT
ftr-370	3931	27	to	to	ADP
ftr-370	3931	28	a	a	DET
ftr-370	3931	29	district	district	NOUN
ftr-370	3931	30	court	court	NOUN
ftr-370	3931	31	under	under	ADP
ftr-370	3931	32	28	28	NUM
ftr-370	3931	33	usc	usc	NOUN
ftr-370	3931	34	§	§	PROPN
ftr-370	3931	35	1631	1631	NUM
ftr-370	3931	36	.	.	PUNCT
ftr-370	3932	1	that	that	DET
ftr-370	3932	2	provision	provision	NOUN
ftr-370	3932	3	“	"	PUNCT
ftr-370	3932	4	‘	'	PUNCT
ftr-370	3932	5	by	by	ADP
ftr-370	3932	6	its	its	PRON
ftr-370	3932	7	terms	term	NOUN
ftr-370	3932	8	applies	apply	VERB
ftr-370	3932	9	only	only	ADV
ftr-370	3932	10	to	to	ADP
ftr-370	3932	11	a	a	DET
ftr-370	3932	12	“	"	PUNCT
ftr-370	3932	13	court	court	NOUN
ftr-370	3932	14	”	"	PUNCT
ftr-370	3932	15	as	as	SCONJ
ftr-370	3932	16	defined	define	VERB
ftr-370	3932	17	in	in	ADP
ftr-370	3932	18	28	28	NUM
ftr-370	3932	19	u.s.c	u.s.c	ADJ
ftr-370	3932	20	.	.	PUNCT
ftr-370	3933	1	sec	sec	PROPN
ftr-370	3933	2	.	.	PROPN
ftr-370	3934	1	610	610	NUM
ftr-370	3934	2	”	"	PUNCT
ftr-370	3935	1	and	and	CCONJ
ftr-370	3935	2	...	...	PUNCT
ftr-370	3936	1	the	the	DET
ftr-370	3936	2	tax	tax	NOUN
ftr-370	3936	3	court	court	NOUN
ftr-370	3936	4	is	be	AUX
ftr-370	3936	5	not	not	PART
ftr-370	3936	6	included	include	VERB
ftr-370	3936	7	among	among	ADP
ftr-370	3936	8	the	the	DET
ftr-370	3936	9	courts	court	NOUN
ftr-370	3936	10	listed	list	VERB
ftr-370	3936	11	in	in	ADP
ftr-370	3936	12	28	28	NUM
ftr-370	3936	13	u.s.c	u.s.c	ADJ
ftr-370	3936	14	.	.	PUNCT
ftr-370	3937	1	sec	sec	PROPN
ftr-370	3937	2	.	.	PROPN
ftr-370	3938	1	610	610	NUM
ftr-370	3938	2	.	.	PUNCT
ftr-370	3938	3	’	'	PUNCT
ftr-370	3938	4	”	"	PUNCT
ftr-370	3938	5	a.	a.	NOUN
ftr-370	3938	6	and	and	CCONJ
ftr-370	3938	7	the	the	DET
ftr-370	3938	8	court	court	NOUN
ftr-370	3938	9	of	of	ADP
ftr-370	3938	10	federal	federal	ADJ
ftr-370	3938	11	claims	claim	NOUN
ftr-370	3938	12	agrees	agree	VERB
ftr-370	3938	13	.	.	PUNCT
ftr-370	3939	1	dacosta	dacosta	PROPN
ftr-370	3939	2	v.	v.	PROPN
ftr-370	3939	3	united	united	PROPN
ftr-370	3939	4	states	states	PROPN
ftr-370	3939	5	,	,	PUNCT
ftr-370	3939	6	82	82	NUM
ftr-370	3939	7	fed	feed	VERB
ftr-370	3939	8	.	.	PUNCT
ftr-370	3940	1	cl	cl	NOUN
ftr-370	3940	2	.	.	PUNCT
ftr-370	3941	1	549	549	NUM
ftr-370	3941	2	(	(	PUNCT
ftr-370	3941	3	7/11/08	7/11/08	NUM
ftr-370	3941	4	)	)	PUNCT
ftr-370	3941	5	.	.	PUNCT
ftr-370	3942	1	the	the	DET
ftr-370	3942	2	court	court	NOUN
ftr-370	3942	3	of	of	ADP
ftr-370	3942	4	federal	federal	ADJ
ftr-370	3942	5	claims	claim	NOUN
ftr-370	3942	6	can	can	AUX
ftr-370	3942	7	not	not	PART
ftr-370	3942	8	transfer	transfer	VERB
ftr-370	3942	9	to	to	ADP
ftr-370	3942	10	the	the	DET
ftr-370	3942	11	tax	tax	NOUN
ftr-370	3942	12	court	court	NOUN
ftr-370	3942	13	a	a	DET
ftr-370	3942	14	case	case	NOUN
ftr-370	3942	15	filed	file	VERB
ftr-370	3942	16	in	in	ADP
ftr-370	3942	17	the	the	DET
ftr-370	3942	18	court	court	NOUN
ftr-370	3942	19	of	of	ADP
ftr-370	3942	20	claims	claim	NOUN
ftr-370	3942	21	but	but	CCONJ
ftr-370	3942	22	over	over	ADP
ftr-370	3942	23	which	which	PRON
ftr-370	3942	24	it	it	PRON
ftr-370	3942	25	lacks	lack	VERB
ftr-370	3942	26	jurisdiction	jurisdiction	NOUN
ftr-370	3942	27	because	because	SCONJ
ftr-370	3942	28	exclusive	exclusive	ADJ
ftr-370	3942	29	jurisdiction	jurisdiction	NOUN
ftr-370	3942	30	is	be	AUX
ftr-370	3942	31	vested	vest	VERB
ftr-370	3942	32	in	in	ADP
ftr-370	3942	33	the	the	DET
ftr-370	3942	34	tax	tax	NOUN
ftr-370	3942	35	court	court	NOUN
ftr-370	3942	36	.	.	PUNCT
ftr-370	3943	1	the	the	DET
ftr-370	3943	2	tax	tax	NOUN
ftr-370	3943	3	court	court	NOUN
ftr-370	3943	4	is	be	AUX
ftr-370	3943	5	not	not	PART
ftr-370	3943	6	a	a	DET
ftr-370	3943	7	“	"	PUNCT
ftr-370	3943	8	court	court	NOUN
ftr-370	3943	9	”	"	PUNCT
ftr-370	3943	10	for	for	ADP
ftr-370	3943	11	this	this	DET
ftr-370	3943	12	purpose	purpose	NOUN
ftr-370	3943	13	because	because	SCONJ
ftr-370	3943	14	the	the	DET
ftr-370	3943	15	tax	tax	NOUN
ftr-370	3943	16	court	court	NOUN
ftr-370	3943	17	is	be	AUX
ftr-370	3943	18	not	not	PART
ftr-370	3943	19	listed	list	VERB
ftr-370	3943	20	in	in	ADP
ftr-370	3943	21	28	28	NUM
ftr-370	3943	22	u.s.c	u.s.c	ADJ
ftr-370	3943	23	.	.	PUNCT
ftr-370	3944	1	§	§	PROPN
ftr-370	3944	2	610	610	NUM
ftr-370	3944	3	as	as	ADP
ftr-370	3944	4	a	a	DET
ftr-370	3944	5	court	court	NOUN
ftr-370	3944	6	to	to	PART
ftr-370	3944	7	which	which	PRON
ftr-370	3944	8	a	a	DET
ftr-370	3944	9	case	case	NOUN
ftr-370	3944	10	can	can	AUX
ftr-370	3944	11	be	be	AUX
ftr-370	3944	12	transferred	transfer	VERB
ftr-370	3944	13	pursuant	pursuant	ADV
ftr-370	3944	14	to	to	ADP
ftr-370	3944	15	28	28	NUM
ftr-370	3944	16	u.s.c	u.s.c	ADJ
ftr-370	3944	17	.	.	PUNCT
ftr-370	3945	1	§	§	PROPN
ftr-370	3945	2	1631	1631	NUM
ftr-370	3945	3	.	.	PUNCT
ftr-370	3946	1	8	8	NUM
ftr-370	3946	2	.	.	X
ftr-370	3947	1	why	why	SCONJ
ftr-370	3947	2	rush	rush	NOUN
ftr-370	3947	3	before	before	ADP
ftr-370	3947	4	april	april	PROPN
ftr-370	3947	5	15th	15th	NOUN
ftr-370	3947	6	!	!	PUNCT
ftr-370	3948	1	—	—	PUNCT
ftr-370	3948	2	wait	wait	VERB
ftr-370	3948	3	until	until	ADP
ftr-370	3948	4	october	october	PROPN
ftr-370	3948	5	15th	15th	NOUN
ftr-370	3948	6	,	,	PUNCT
ftr-370	3948	7	or	or	CCONJ
ftr-370	3948	8	is	be	AUX
ftr-370	3948	9	it	it	PRON
ftr-370	3948	10	september	september	PROPN
ftr-370	3948	11	15th	15th	NOUN
ftr-370	3948	12	?	?	PUNCT
ftr-370	3949	1	t.d	t.d	PROPN
ftr-370	3949	2	.	.	NOUN
ftr-370	3949	3	9407	9407	NUM
ftr-370	3949	4	,	,	PUNCT
ftr-370	3949	5	extension	extension	NOUN
ftr-370	3949	6	of	of	ADP
ftr-370	3949	7	time	time	NOUN
ftr-370	3949	8	for	for	ADP
ftr-370	3949	9	filing	filing	NOUN
ftr-370	3949	10	returns	return	NOUN
ftr-370	3949	11	,	,	PUNCT
ftr-370	3949	12	73	73	NUM
ftr-370	3949	13	f.r	f.r	PROPN
ftr-370	3949	14	.	.	PROPN
ftr-370	3949	15	37362	37362	NUM
ftr-370	3949	16	-	-	SYM
ftr-370	3949	17	01	01	NUM
ftr-370	3949	18	(	(	PUNCT
ftr-370	3949	19	7/1/08	7/1/08	NOUN
ftr-370	3949	20	)	)	PUNCT
ftr-370	3949	21	.	.	PUNCT
ftr-370	3950	1	the	the	DET
ftr-370	3950	2	treasury	treasury	NOUN
ftr-370	3950	3	promulgated	promulgate	VERB
ftr-370	3950	4	final	final	ADJ
ftr-370	3950	5	regulations	regulation	NOUN
ftr-370	3950	6	relating	relate	VERB
ftr-370	3950	7	to	to	ADP
ftr-370	3950	8	extensions	extension	NOUN
ftr-370	3950	9	of	of	ADP
ftr-370	3950	10	time	time	NOUN
ftr-370	3950	11	to	to	PART
ftr-370	3950	12	file	file	VERB
ftr-370	3950	13	tax	tax	NOUN
ftr-370	3950	14	returns	return	NOUN
ftr-370	3950	15	.	.	PUNCT
ftr-370	3951	1	individual	individual	PROPN
ftr-370	3951	2	have	have	VERB
ftr-370	3951	3	an	an	DET
ftr-370	3951	4	automatic	automatic	ADJ
ftr-370	3951	5	6month	6month	NUM
ftr-370	3951	6	extension	extension	NOUN
ftr-370	3951	7	if	if	SCONJ
ftr-370	3951	8	they	they	PRON
ftr-370	3951	9	file	file	VERB
ftr-370	3951	10	an	an	DET
ftr-370	3951	11	application	application	NOUN
ftr-370	3951	12	on	on	ADP
ftr-370	3951	13	or	or	CCONJ
ftr-370	3951	14	before	before	ADP
ftr-370	3951	15	the	the	DET
ftr-370	3951	16	return	return	NOUN
ftr-370	3951	17	due	due	ADJ
ftr-370	3951	18	date	date	NOUN
ftr-370	3951	19	.	.	PUNCT
ftr-370	3952	1	reg	reg	NOUN
ftr-370	3952	2	.	.	PUNCT
ftr-370	3953	1	458	458	NUM
ftr-370	3953	2	florida	florida	PROPN
ftr-370	3953	3	tax	tax	NOUN
ftr-370	3953	4	review	review	NOUN
ftr-370	3953	5	[	[	X
ftr-370	3953	6	vol	vol	NOUN
ftr-370	3953	7	.	.	PUNCT
ftr-370	3954	1	9	9	NUM
ftr-370	3954	2	:	:	PUNCT
ftr-370	3954	3	si	si	PROPN
ftr-370	3954	4	§	§	PROPN
ftr-370	3954	5	1.6081	1.6081	NUM
ftr-370	3954	6	-	-	SYM
ftr-370	3954	7	4	4	NUM
ftr-370	3954	8	.	.	PUNCT
ftr-370	3955	1	for	for	ADP
ftr-370	3955	2	partnerships	partnership	NOUN
ftr-370	3955	3	,	,	PUNCT
ftr-370	3955	4	estates	estate	NOUN
ftr-370	3955	5	,	,	PUNCT
ftr-370	3955	6	and	and	CCONJ
ftr-370	3955	7	trusts	trust	NOUN
ftr-370	3955	8	,	,	PUNCT
ftr-370	3955	9	the	the	DET
ftr-370	3955	10	automatic	automatic	ADJ
ftr-370	3955	11	extension	extension	NOUN
ftr-370	3955	12	period	period	NOUN
ftr-370	3955	13	is	be	AUX
ftr-370	3955	14	only	only	ADV
ftr-370	3955	15	five	five	NUM
ftr-370	3955	16	months	month	NOUN
ftr-370	3955	17	.	.	PUNCT
ftr-370	3956	1	temp	temp	NOUN
ftr-370	3956	2	.	.	PUNCT
ftr-370	3957	1	reg	reg	PROPN
ftr-370	3957	2	.	.	PUNCT
ftr-370	3958	1	§	§	PROPN
ftr-370	3958	2	§	§	PROPN
ftr-370	3958	3	1.6081	1.6081	NUM
ftr-370	3958	4	-	-	SYM
ftr-370	3958	5	2	2	NUM
ftr-370	3958	6	t	t	NOUN
ftr-370	3958	7	(	(	PUNCT
ftr-370	3958	8	partnerships	partnership	NOUN
ftr-370	3958	9	)	)	PUNCT
ftr-370	3958	10	,	,	PUNCT
ftr-370	3958	11	1.6081	1.6081	NUM
ftr-370	3958	12	-	-	SYM
ftr-370	3958	13	6	6	NUM
ftr-370	3958	14	t	t	NOUN
ftr-370	3958	15	(	(	PUNCT
ftr-370	3958	16	estates	estate	NOUN
ftr-370	3958	17	and	and	CCONJ
ftr-370	3958	18	trusts	trust	NOUN
ftr-370	3958	19	)	)	PUNCT
ftr-370	3958	20	.	.	PUNCT
ftr-370	3959	1	9	9	X
ftr-370	3959	2	.	.	X
ftr-370	3959	3	or	or	CCONJ
ftr-370	3959	4	,	,	PUNCT
ftr-370	3959	5	wait	wait	VERB
ftr-370	3959	6	until	until	ADP
ftr-370	3959	7	january	january	PROPN
ftr-370	3959	8	5th	5th	NOUN
ftr-370	3959	9	,	,	PUNCT
ftr-370	3959	10	if	if	SCONJ
ftr-370	3959	11	you	you	PRON
ftr-370	3959	12	are	be	AUX
ftr-370	3959	13	a	a	DET
ftr-370	3959	14	hurricane	hurricane	PROPN
ftr-370	3959	15	ike	ike	PROPN
ftr-370	3959	16	survivor	survivor	NOUN
ftr-370	3959	17	.	.	PUNCT
ftr-370	3960	1	ir-2008	ir-2008	NOUN
ftr-370	3960	2	-	-	PUNCT
ftr-370	3960	3	107	107	NUM
ftr-370	3960	4	,	,	PUNCT
ftr-370	3960	5	sept	sept	PROPN
ftr-370	3960	6	.	.	PROPN
ftr-370	3960	7	18	18	NUM
ftr-370	3960	8	,	,	PUNCT
ftr-370	3960	9	2008	2008	NUM
ftr-370	3960	10	.	.	PUNCT
ftr-370	3961	1	specifically	specifically	ADV
ftr-370	3961	2	,	,	PUNCT
ftr-370	3961	3	the	the	DET
ftr-370	3961	4	relief	relief	NOUN
ftr-370	3961	5	postpones	postpone	VERB
ftr-370	3961	6	until	until	ADP
ftr-370	3961	7	jan	jan	PROPN
ftr-370	3961	8	.	.	PROPN
ftr-370	3961	9	5	5	NUM
ftr-370	3961	10	,	,	PUNCT
ftr-370	3961	11	2009	2009	NUM
ftr-370	3961	12	,	,	PUNCT
ftr-370	3961	13	certain	certain	ADJ
ftr-370	3961	14	deadlines	deadline	NOUN
ftr-370	3961	15	for	for	ADP
ftr-370	3961	16	taxpayers	taxpayer	NOUN
ftr-370	3961	17	who	who	PRON
ftr-370	3961	18	reside	reside	VERB
ftr-370	3961	19	or	or	CCONJ
ftr-370	3961	20	have	have	VERB
ftr-370	3961	21	a	a	DET
ftr-370	3961	22	business	business	NOUN
ftr-370	3961	23	in	in	ADP
ftr-370	3961	24	the	the	DET
ftr-370	3961	25	disaster	disaster	NOUN
ftr-370	3961	26	area	area	NOUN
ftr-370	3961	27	.	.	PUNCT
ftr-370	3962	1	the	the	DET
ftr-370	3962	2	postponement	postponement	NOUN
ftr-370	3962	3	applies	apply	VERB
ftr-370	3962	4	to	to	PART
ftr-370	3962	5	return	return	VERB
ftr-370	3962	6	filing	filing	NOUN
ftr-370	3962	7	,	,	PUNCT
ftr-370	3962	8	tax	tax	NOUN
ftr-370	3962	9	payment	payment	NOUN
ftr-370	3962	10	and	and	CCONJ
ftr-370	3962	11	certain	certain	ADJ
ftr-370	3962	12	other	other	ADJ
ftr-370	3962	13	time	time	NOUN
ftr-370	3962	14	-	-	PUNCT
ftr-370	3962	15	sensitive	sensitive	ADJ
ftr-370	3962	16	acts	act	NOUN
ftr-370	3962	17	due	due	ADJ
ftr-370	3962	18	on	on	ADP
ftr-370	3962	19	or	or	CCONJ
ftr-370	3962	20	after	after	ADP
ftr-370	3962	21	sept	sept	PROPN
ftr-370	3962	22	.	.	PROPN
ftr-370	3962	23	7	7	NUM
ftr-370	3962	24	,	,	PUNCT
ftr-370	3962	25	2008	2008	NUM
ftr-370	3962	26	,	,	PUNCT
ftr-370	3962	27	and	and	CCONJ
ftr-370	3962	28	before	before	ADP
ftr-370	3962	29	jan	jan	PROPN
ftr-370	3962	30	.	.	PROPN
ftr-370	3962	31	5	5	NUM
ftr-370	3962	32	,	,	PUNCT
ftr-370	3962	33	2009	2009	NUM
ftr-370	3962	34	–	–	PUNCT
ftr-370	3962	35	–	–	PUNCT
ftr-370	3962	36	including	include	VERB
ftr-370	3962	37	individual	individual	ADJ
ftr-370	3962	38	estimated	estimate	VERB
ftr-370	3962	39	tax	tax	NOUN
ftr-370	3962	40	returns	return	NOUN
ftr-370	3962	41	and	and	CCONJ
ftr-370	3962	42	corporate	corporate	ADJ
ftr-370	3962	43	tax	tax	NOUN
ftr-370	3962	44	returns	return	NOUN
ftr-370	3962	45	that	that	PRON
ftr-370	3962	46	were	be	AUX
ftr-370	3962	47	due	due	ADJ
ftr-370	3962	48	sept	sept	PROPN
ftr-370	3962	49	.	.	PROPN
ftr-370	3962	50	15	15	NUM
ftr-370	3962	51	,	,	PUNCT
ftr-370	3962	52	and	and	CCONJ
ftr-370	3962	53	extended	extend	VERB
ftr-370	3962	54	individual	individual	ADJ
ftr-370	3962	55	returns	return	NOUN
ftr-370	3962	56	due	due	ADJ
ftr-370	3962	57	oct	oct	PROPN
ftr-370	3962	58	.	.	PROPN
ftr-370	3962	59	15	15	NUM
ftr-370	3962	60	.	.	PUNCT
ftr-370	3963	1	in	in	ADP
ftr-370	3963	2	addition	addition	NOUN
ftr-370	3963	3	,	,	PUNCT
ftr-370	3963	4	the	the	DET
ftr-370	3963	5	irs	irs	PROPN
ftr-370	3963	6	will	will	AUX
ftr-370	3963	7	waive	waive	VERB
ftr-370	3963	8	the	the	DET
ftr-370	3963	9	failure	failure	NOUN
ftr-370	3963	10	to	to	PART
ftr-370	3963	11	deposit	deposit	VERB
ftr-370	3963	12	penalties	penalty	NOUN
ftr-370	3963	13	for	for	ADP
ftr-370	3963	14	employment	employment	NOUN
ftr-370	3963	15	and	and	CCONJ
ftr-370	3963	16	excise	excise	NOUN
ftr-370	3963	17	deposits	deposit	NOUN
ftr-370	3963	18	due	due	ADJ
ftr-370	3963	19	on	on	ADP
ftr-370	3963	20	or	or	CCONJ
ftr-370	3963	21	after	after	ADP
ftr-370	3963	22	sept	sept	PROPN
ftr-370	3963	23	.	.	PROPN
ftr-370	3963	24	7	7	NUM
ftr-370	3963	25	and	and	CCONJ
ftr-370	3963	26	before	before	ADP
ftr-370	3963	27	sept	sept	PROPN
ftr-370	3963	28	.	.	PROPN
ftr-370	3963	29	22	22	NUM
ftr-370	3963	30	,	,	PUNCT
ftr-370	3963	31	2008	2008	NUM
ftr-370	3963	32	,	,	PUNCT
ftr-370	3963	33	as	as	ADV
ftr-370	3963	34	long	long	ADV
ftr-370	3963	35	as	as	SCONJ
ftr-370	3963	36	the	the	DET
ftr-370	3963	37	deposits	deposit	NOUN
ftr-370	3963	38	are	be	AUX
ftr-370	3963	39	made	make	VERB
ftr-370	3963	40	on	on	ADP
ftr-370	3963	41	or	or	CCONJ
ftr-370	3963	42	before	before	ADP
ftr-370	3963	43	sept	sept	PROPN
ftr-370	3963	44	.	.	PROPN
ftr-370	3963	45	22	22	NUM
ftr-370	3963	46	.	.	PUNCT
ftr-370	3963	47	10	10	NUM
ftr-370	3963	48	.	.	PUNCT
ftr-370	3963	49	complying	comply	VERB
ftr-370	3963	50	with	with	ADP
ftr-370	3963	51	irs	irs	PROPN
ftr-370	3963	52	withholding	withholding	NOUN
ftr-370	3963	53	instructions	instruction	NOUN
ftr-370	3963	54	does	do	AUX
ftr-370	3963	55	not	not	PART
ftr-370	3963	56	defraud	defraud	VERB
ftr-370	3963	57	an	an	DET
ftr-370	3963	58	employee	employee	NOUN
ftr-370	3963	59	.	.	PUNCT
ftr-370	3964	1	nino	nino	PROPN
ftr-370	3964	2	v.	v.	PROPN
ftr-370	3964	3	ford	ford	PROPN
ftr-370	3964	4	motor	motor	PROPN
ftr-370	3964	5	company	company	NOUN
ftr-370	3964	6	,	,	PUNCT
ftr-370	3964	7	102	102	NUM
ftr-370	3964	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	3964	9	2008	2008	NUM
ftr-370	3964	10	-	-	SYM
ftr-370	3964	11	5837	5837	NUM
ftr-370	3964	12	(	(	PUNCT
ftr-370	3964	13	e.d	e.d	PROPN
ftr-370	3964	14	.	.	PROPN
ftr-370	3964	15	mich	mich	PROPN
ftr-370	3964	16	.	.	PROPN
ftr-370	3964	17	8/8/08	8/8/08	NUM
ftr-370	3964	18	)	)	PUNCT
ftr-370	3964	19	.	.	PUNCT
ftr-370	3965	1	summary	summary	NOUN
ftr-370	3965	2	judgment	judgment	NOUN
ftr-370	3965	3	was	be	AUX
ftr-370	3965	4	granted	grant	VERB
ftr-370	3965	5	to	to	PART
ftr-370	3965	6	plaintiff	plaintiff	VERB
ftr-370	3965	7	’s	’s	PART
ftr-370	3965	8	employer	employer	NOUN
ftr-370	3965	9	in	in	ADP
ftr-370	3965	10	a	a	DET
ftr-370	3965	11	pro	pro	X
ftr-370	3965	12	se	se	X
ftr-370	3965	13	proceeding	proceeding	NOUN
ftr-370	3965	14	claiming	claim	VERB
ftr-370	3965	15	that	that	SCONJ
ftr-370	3965	16	the	the	DET
ftr-370	3965	17	employer	employer	NOUN
ftr-370	3965	18	defrauded	defraud	VERB
ftr-370	3965	19	the	the	DET
ftr-370	3965	20	plaintiff	plaintiff	NOUN
ftr-370	3965	21	by	by	ADP
ftr-370	3965	22	wage	wage	NOUN
ftr-370	3965	23	withholding	withholding	NOUN
ftr-370	3965	24	pursuant	pursuant	NOUN
ftr-370	3965	25	to	to	ADP
ftr-370	3965	26	irs	irs	PROPN
ftr-370	3965	27	instructions	instruction	NOUN
ftr-370	3965	28	to	to	PART
ftr-370	3965	29	disregard	disregard	VERB
ftr-370	3965	30	the	the	DET
ftr-370	3965	31	plaintiff	plaintiff	NOUN
ftr-370	3965	32	’s	’	VERB
ftr-370	3965	33	claimed	claim	VERB
ftr-370	3965	34	99	99	NUM
ftr-370	3965	35	exemptions	exemption	NOUN
ftr-370	3965	36	.	.	PUNCT
ftr-370	3966	1	the	the	DET
ftr-370	3966	2	court	court	NOUN
ftr-370	3966	3	indicated	indicate	VERB
ftr-370	3966	4	that	that	SCONJ
ftr-370	3966	5	it	it	PRON
ftr-370	3966	6	could	could	AUX
ftr-370	3966	7	find	find	VERB
ftr-370	3966	8	no	no	DET
ftr-370	3966	9	legal	legal	ADJ
ftr-370	3966	10	authority	authority	NOUN
ftr-370	3966	11	requiring	require	VERB
ftr-370	3966	12	an	an	DET
ftr-370	3966	13	employer	employer	NOUN
ftr-370	3966	14	to	to	PART
ftr-370	3966	15	make	make	VERB
ftr-370	3966	16	a	a	DET
ftr-370	3966	17	determination	determination	NOUN
ftr-370	3966	18	of	of	ADP
ftr-370	3966	19	a	a	DET
ftr-370	3966	20	worker	worker	NOUN
ftr-370	3966	21	’s	’s	PART
ftr-370	3966	22	status	status	NOUN
ftr-370	3966	23	before	before	ADP
ftr-370	3966	24	withholding	withhold	VERB
ftr-370	3966	25	taxes	taxis	NOUN
ftr-370	3966	26	.	.	PUNCT
ftr-370	3967	1	11	11	X
ftr-370	3967	2	.	.	X
ftr-370	3968	1	beware	beware	VERB
ftr-370	3968	2	of	of	ADP
ftr-370	3968	3	showing	show	VERB
ftr-370	3968	4	the	the	DET
ftr-370	3968	5	“	"	PUNCT
ftr-370	3968	6	real	real	ADJ
ftr-370	3968	7	books	book	NOUN
ftr-370	3968	8	”	"	PUNCT
ftr-370	3968	9	to	to	ADP
ftr-370	3968	10	the	the	DET
ftr-370	3968	11	guy	guy	NOUN
ftr-370	3968	12	who	who	PRON
ftr-370	3968	13	claims	claim	VERB
ftr-370	3968	14	he	he	PRON
ftr-370	3968	15	wants	want	VERB
ftr-370	3968	16	to	to	PART
ftr-370	3968	17	buy	buy	VERB
ftr-370	3968	18	your	your	PRON
ftr-370	3968	19	business	business	NOUN
ftr-370	3968	20	.	.	PUNCT
ftr-370	3969	1	the	the	DET
ftr-370	3969	2	emergency	emergency	NOUN
ftr-370	3969	3	economic	economic	ADJ
ftr-370	3969	4	stabilization	stabilization	NOUN
ftr-370	3969	5	act	act	NOUN
ftr-370	3969	6	of	of	ADP
ftr-370	3969	7	2008	2008	NUM
ftr-370	3969	8	made	make	VERB
ftr-370	3969	9	permanent	permanent	ADJ
ftr-370	3969	10	the	the	DET
ftr-370	3969	11	irs	irs	PROPN
ftr-370	3969	12	’s	’s	PART
ftr-370	3969	13	code	code	NOUN
ftr-370	3969	14	§	§	PROPN
ftr-370	3969	15	7608(c	7608(c	NUM
ftr-370	3969	16	)	)	PUNCT
ftr-370	3969	17	authority	authority	NOUN
ftr-370	3969	18	to	to	PART
ftr-370	3969	19	engage	engage	VERB
ftr-370	3969	20	in	in	ADP
ftr-370	3969	21	undercover	undercover	ADJ
ftr-370	3969	22	operations	operation	NOUN
ftr-370	3969	23	.	.	PUNCT
ftr-370	3970	1	12	12	NUM
ftr-370	3970	2	.	.	PUNCT
ftr-370	3971	1	claims	claim	NOUN
ftr-370	3971	2	for	for	ADP
ftr-370	3971	3	a	a	DET
ftr-370	3971	4	method	method	NOUN
ftr-370	3971	5	for	for	ADP
ftr-370	3971	6	hedging	hedge	VERB
ftr-370	3971	7	risk	risk	NOUN
ftr-370	3971	8	in	in	ADP
ftr-370	3971	9	commodities	commodity	NOUN
ftr-370	3971	10	trading	trading	NOUN
ftr-370	3971	11	are	be	AUX
ftr-370	3971	12	held	hold	VERB
ftr-370	3971	13	not	not	PART
ftr-370	3971	14	to	to	PART
ftr-370	3971	15	concern	concern	VERB
ftr-370	3971	16	patent	patent	NOUN
ftr-370	3971	17	-	-	PUNCT
ftr-370	3971	18	eligible	eligible	ADJ
ftr-370	3971	19	subject	subject	NOUN
ftr-370	3971	20	matter	matter	NOUN
ftr-370	3971	21	.	.	PUNCT
ftr-370	3972	1	this	this	PRON
ftr-370	3972	2	leads	lead	VERB
ftr-370	3972	3	to	to	ADP
ftr-370	3972	4	the	the	DET
ftr-370	3972	5	conclusion	conclusion	NOUN
ftr-370	3972	6	that	that	SCONJ
ftr-370	3972	7	tax	tax	NOUN
ftr-370	3972	8	strategies	strategy	NOUN
ftr-370	3972	9	are	be	AUX
ftr-370	3972	10	not	not	PART
ftr-370	3972	11	patentable	patentable	ADJ
ftr-370	3972	12	.	.	PUNCT
ftr-370	3973	1	in	in	ADP
ftr-370	3973	2	re	re	PART
ftr-370	3973	3	bilski	bilski	VERB
ftr-370	3973	4	,	,	PUNCT
ftr-370	3973	5	545	545	NUM
ftr-370	3973	6	f.3d	f.3d	NUM
ftr-370	3973	7	943	943	NUM
ftr-370	3973	8	(	(	PUNCT
ftr-370	3973	9	fed	fed	PROPN
ftr-370	3973	10	.	.	PUNCT
ftr-370	3973	11	cir	cir	PROPN
ftr-370	3973	12	.	.	PUNCT
ftr-370	3974	1	10/30/08	10/30/08	NUM
ftr-370	3974	2	)	)	PUNCT
ftr-370	3974	3	(	(	PUNCT
ftr-370	3974	4	9	9	NUM
ftr-370	3974	5	-	-	SYM
ftr-370	3974	6	3	3	NUM
ftr-370	3974	7	)	)	PUNCT
ftr-370	3974	8	,	,	PUNCT
ftr-370	3974	9	petition	petition	NOUN
ftr-370	3974	10	for	for	ADP
ftr-370	3974	11	cert	cert	NOUN
ftr-370	3974	12	.	.	PUNCT
ftr-370	3975	1	filed	file	VERB
ftr-370	3975	2	,	,	PUNCT
ftr-370	3975	3	no	no	INTJ
ftr-370	3975	4	.	.	NOUN
ftr-370	3976	1	08964	08964	NUM
ftr-370	3977	1	(	(	PUNCT
ftr-370	3977	2	1/28/09	1/28/09	NUM
ftr-370	3977	3	)	)	PUNCT
ftr-370	3977	4	.	.	PUNCT
ftr-370	3978	1	the	the	DET
ftr-370	3978	2	federal	federal	ADJ
ftr-370	3978	3	circuit	circuit	PROPN
ftr-370	3978	4	(	(	PUNCT
ftr-370	3978	5	judge	judge	PROPN
ftr-370	3978	6	michel	michel	PROPN
ftr-370	3978	7	)	)	PUNCT
ftr-370	3978	8	affirmed	affirm	VERB
ftr-370	3978	9	a	a	DET
ftr-370	3978	10	decision	decision	NOUN
ftr-370	3978	11	of	of	ADP
ftr-370	3978	12	the	the	DET
ftr-370	3978	13	board	board	NOUN
ftr-370	3978	14	of	of	ADP
ftr-370	3978	15	patent	patent	NOUN
ftr-370	3978	16	appeals	appeal	NOUN
ftr-370	3978	17	and	and	CCONJ
ftr-370	3978	18	interferences	interference	NOUN
ftr-370	3978	19	that	that	PRON
ftr-370	3978	20	claims	claim	VERB
ftr-370	3978	21	for	for	ADP
ftr-370	3978	22	a	a	DET
ftr-370	3978	23	method	method	NOUN
ftr-370	3978	24	for	for	ADP
ftr-370	3978	25	managing	manage	VERB
ftr-370	3978	26	(	(	PUNCT
ftr-370	3978	27	hedging	hedging	NOUN
ftr-370	3978	28	)	)	PUNCT
ftr-370	3978	29	the	the	DET
ftr-370	3978	30	risks	risk	NOUN
ftr-370	3978	31	in	in	ADP
ftr-370	3978	32	commodities	commodity	NOUN
ftr-370	3978	33	trading	trading	NOUN
ftr-370	3978	34	did	do	AUX
ftr-370	3978	35	not	not	PART
ftr-370	3978	36	constitute	constitute	VERB
ftr-370	3978	37	a	a	DET
ftr-370	3978	38	patent	patent	NOUN
ftr-370	3978	39	-	-	PUNCT
ftr-370	3978	40	eligible	eligible	ADJ
ftr-370	3978	41	subject	subject	NOUN
ftr-370	3978	42	matter	matter	NOUN
ftr-370	3978	43	.	.	PUNCT
ftr-370	3979	1	the	the	DET
ftr-370	3979	2	meaning	meaning	NOUN
ftr-370	3979	3	of	of	ADP
ftr-370	3979	4	a	a	DET
ftr-370	3979	5	patentable	patentable	ADJ
ftr-370	3979	6	“	"	PUNCT
ftr-370	3979	7	process	process	NOUN
ftr-370	3979	8	”	"	PUNCT
ftr-370	3979	9	under	under	ADP
ftr-370	3979	10	35	35	NUM
ftr-370	3979	11	u.s.c	u.s.c	ADJ
ftr-370	3979	12	.	.	PUNCT
ftr-370	3980	1	§	§	PROPN
ftr-370	3980	2	101	101	NUM
ftr-370	3981	1	[	[	X
ftr-370	3981	2	“	"	PUNCT
ftr-370	3981	3	whoever	whoever	PRON
ftr-370	3981	4	invents	invent	VERB
ftr-370	3981	5	or	or	CCONJ
ftr-370	3981	6	discovers	discover	VERB
ftr-370	3981	7	any	any	DET
ftr-370	3981	8	new	new	ADJ
ftr-370	3981	9	and	and	CCONJ
ftr-370	3981	10	useful	useful	ADJ
ftr-370	3981	11	process	process	NOUN
ftr-370	3981	12	,	,	PUNCT
ftr-370	3981	13	machine	machine	NOUN
ftr-370	3981	14	[	[	X
ftr-370	3981	15	etc	etc	X
ftr-370	3981	16	.	.	X
ftr-370	3981	17	]	]	PUNCT
ftr-370	3981	18	.	.	PUNCT
ftr-370	3981	19	.	.	PUNCT
ftr-370	3982	1	.	.	PUNCT
ftr-370	3983	1	2009	2009	NUM
ftr-370	3983	2	]	]	PUNCT
ftr-370	3983	3	recent	recent	ADJ
ftr-370	3983	4	developments	development	NOUN
ftr-370	3983	5	in	in	ADP
ftr-370	3983	6	federal	federal	ADJ
ftr-370	3983	7	income	income	NOUN
ftr-370	3983	8	taxation	taxation	NOUN
ftr-370	3983	9	459	459	NUM
ftr-370	3983	10	may	may	AUX
ftr-370	3983	11	obtain	obtain	VERB
ftr-370	3983	12	a	a	DET
ftr-370	3983	13	patent	patent	NOUN
ftr-370	3983	14	therefore	therefore	ADV
ftr-370	3983	15	.	.	PUNCT
ftr-370	3983	16	.	.	PUNCT
ftr-370	3983	17	.	.	PUNCT
ftr-370	3984	1	.	.	PUNCT
ftr-370	3984	2	]	]	PUNCT
ftr-370	3985	1	includes	include	VERB
ftr-370	3985	2	only	only	ADV
ftr-370	3985	3	the	the	DET
ftr-370	3985	4	transformation	transformation	NOUN
ftr-370	3985	5	of	of	ADP
ftr-370	3985	6	a	a	DET
ftr-370	3985	7	physical	physical	ADJ
ftr-370	3985	8	object	object	NOUN
ftr-370	3985	9	or	or	CCONJ
ftr-370	3985	10	substance	substance	NOUN
ftr-370	3985	11	,	,	PUNCT
ftr-370	3985	12	or	or	CCONJ
ftr-370	3985	13	an	an	DET
ftr-370	3985	14	electronic	electronic	ADJ
ftr-370	3985	15	signal	signal	NOUN
ftr-370	3985	16	representative	representative	NOUN
ftr-370	3985	17	of	of	ADP
ftr-370	3985	18	a	a	DET
ftr-370	3985	19	physical	physical	ADJ
ftr-370	3985	20	object	object	NOUN
ftr-370	3985	21	or	or	CCONJ
ftr-370	3985	22	substance	substance	NOUN
ftr-370	3985	23	.	.	PUNCT
ftr-370	3986	1	13	13	NUM
ftr-370	3986	2	.	.	PUNCT
ftr-370	3987	1	a	a	DET
ftr-370	3987	2	tie	tie	NOUN
ftr-370	3987	3	goes	go	VERB
ftr-370	3987	4	to	to	ADP
ftr-370	3987	5	the	the	DET
ftr-370	3987	6	taxpayer	taxpayer	NOUN
ftr-370	3987	7	,	,	PUNCT
ftr-370	3987	8	otherwise	otherwise	ADV
ftr-370	3987	9	§	§	PROPN
ftr-370	3987	10	7491	7491	NUM
ftr-370	3987	11	does	do	AUX
ftr-370	3987	12	n’t	not	PART
ftr-370	3987	13	count	count	VERB
ftr-370	3987	14	.	.	PUNCT
ftr-370	3988	1	knudsen	knudsen	PROPN
ftr-370	3988	2	v.	v.	PROPN
ftr-370	3988	3	commissioner	commissioner	PROPN
ftr-370	3988	4	,	,	PUNCT
ftr-370	3988	5	131	131	NUM
ftr-370	3988	6	t.c	t.c	PROPN
ftr-370	3988	7	.	.	PUNCT
ftr-370	3989	1	no	no	INTJ
ftr-370	3989	2	.	.	NOUN
ftr-370	3989	3	11	11	NUM
ftr-370	3989	4	(	(	PUNCT
ftr-370	3989	5	11/12/08	11/12/08	NUM
ftr-370	3989	6	)	)	PUNCT
ftr-370	3989	7	.	.	PUNCT
ftr-370	3990	1	section	section	NOUN
ftr-370	3990	2	7491	7491	NUM
ftr-370	3990	3	does	do	AUX
ftr-370	3990	4	not	not	PART
ftr-370	3990	5	require	require	VERB
ftr-370	3990	6	the	the	DET
ftr-370	3990	7	trial	trial	NOUN
ftr-370	3990	8	court	court	NOUN
ftr-370	3990	9	to	to	PART
ftr-370	3990	10	decide	decide	VERB
ftr-370	3990	11	whether	whether	SCONJ
ftr-370	3990	12	the	the	DET
ftr-370	3990	13	burden	burden	NOUN
ftr-370	3990	14	of	of	ADP
ftr-370	3990	15	proof	proof	NOUN
ftr-370	3990	16	has	have	AUX
ftr-370	3990	17	been	be	AUX
ftr-370	3990	18	shifted	shift	VERB
ftr-370	3990	19	to	to	ADP
ftr-370	3990	20	the	the	DET
ftr-370	3990	21	government	government	NOUN
ftr-370	3990	22	in	in	ADP
ftr-370	3990	23	all	all	DET
ftr-370	3990	24	cases	case	NOUN
ftr-370	3990	25	where	where	SCONJ
ftr-370	3990	26	the	the	DET
ftr-370	3990	27	issue	issue	NOUN
ftr-370	3990	28	of	of	ADP
ftr-370	3990	29	a	a	DET
ftr-370	3990	30	burden	burden	NOUN
ftr-370	3990	31	shift	shift	NOUN
ftr-370	3990	32	is	be	AUX
ftr-370	3990	33	raised	raise	VERB
ftr-370	3990	34	.	.	PUNCT
ftr-370	3991	1	where	where	SCONJ
ftr-370	3991	2	parties	party	NOUN
ftr-370	3991	3	have	have	AUX
ftr-370	3991	4	satisfied	satisfy	VERB
ftr-370	3991	5	their	their	PRON
ftr-370	3991	6	burden	burden	NOUN
ftr-370	3991	7	of	of	ADP
ftr-370	3991	8	production	production	NOUN
ftr-370	3991	9	by	by	ADP
ftr-370	3991	10	offering	offer	VERB
ftr-370	3991	11	some	some	DET
ftr-370	3991	12	evidence	evidence	NOUN
ftr-370	3991	13	,	,	PUNCT
ftr-370	3991	14	the	the	DET
ftr-370	3991	15	party	party	NOUN
ftr-370	3991	16	supported	support	VERB
ftr-370	3991	17	by	by	ADP
ftr-370	3991	18	the	the	DET
ftr-370	3991	19	weight	weight	NOUN
ftr-370	3991	20	of	of	ADP
ftr-370	3991	21	the	the	DET
ftr-370	3991	22	evidence	evidence	NOUN
ftr-370	3991	23	prevails	prevail	VERB
ftr-370	3991	24	“	"	PUNCT
ftr-370	3991	25	regardless	regardless	ADV
ftr-370	3991	26	of	of	ADP
ftr-370	3991	27	which	which	DET
ftr-370	3991	28	party	party	NOUN
ftr-370	3991	29	bore	bear	VERB
ftr-370	3991	30	the	the	DET
ftr-370	3991	31	burden	burden	NOUN
ftr-370	3991	32	of	of	ADP
ftr-370	3991	33	persuasion	persuasion	NOUN
ftr-370	3991	34	,	,	PUNCT
ftr-370	3991	35	proof	proof	NOUN
ftr-370	3991	36	or	or	CCONJ
ftr-370	3991	37	preponderance	preponderance	NOUN
ftr-370	3991	38	.	.	PUNCT
ftr-370	3991	39	”	"	PUNCT
ftr-370	3992	1	“	"	PUNCT
ftr-370	3992	2	[	[	X
ftr-370	3992	3	a	a	X
ftr-370	3992	4	]	]	X
ftr-370	3992	5	shift	shift	NOUN
ftr-370	3992	6	in	in	ADP
ftr-370	3992	7	the	the	DET
ftr-370	3992	8	burden	burden	NOUN
ftr-370	3992	9	of	of	ADP
ftr-370	3992	10	preponderance	preponderance	NOUN
ftr-370	3992	11	has	have	VERB
ftr-370	3992	12	real	real	ADJ
ftr-370	3992	13	significance	significance	NOUN
ftr-370	3992	14	only	only	ADV
ftr-370	3992	15	in	in	ADP
ftr-370	3992	16	the	the	DET
ftr-370	3992	17	rare	rare	ADJ
ftr-370	3992	18	event	event	NOUN
ftr-370	3992	19	of	of	ADP
ftr-370	3992	20	an	an	DET
ftr-370	3992	21	evidentiary	evidentiary	ADJ
ftr-370	3992	22	tie	tie	NOUN
ftr-370	3992	23	.	.	PUNCT
ftr-370	3992	24	”	"	PUNCT
ftr-370	3993	1	xi	xi	X
ftr-370	3993	2	.	.	PUNCT
ftr-370	3994	1	witholding	witholding	NOUN
ftr-370	3994	2	and	and	CCONJ
ftr-370	3994	3	excixe	excixe	PROPN
ftr-370	3994	4	taxes	taxis	NOUN
ftr-370	3994	5	a.	a.	NOUN
ftr-370	3994	6	employment	employment	NOUN
ftr-370	3994	7	taxes	taxis	NOUN
ftr-370	3994	8	1	1	NUM
ftr-370	3994	9	.	.	X
ftr-370	3994	10	wisdom	wisdom	NOUN
ftr-370	3994	11	from	from	ADP
ftr-370	3994	12	the	the	DET
ftr-370	3994	13	mount	mount	PROPN
ftr-370	3994	14	.	.	PUNCT
ftr-370	3995	1	medical	medical	ADJ
ftr-370	3995	2	residents	resident	NOUN
ftr-370	3995	3	may	may	AUX
ftr-370	3995	4	be	be	AUX
ftr-370	3995	5	students	student	NOUN
ftr-370	3995	6	for	for	ADP
ftr-370	3995	7	fica	fica	PROPN
ftr-370	3995	8	taxes	taxis	NOUN
ftr-370	3995	9	.	.	PUNCT
ftr-370	3996	1	united	united	PROPN
ftr-370	3996	2	states	states	PROPN
ftr-370	3996	3	v.	v.	ADP
ftr-370	3996	4	mount	mount	PROPN
ftr-370	3996	5	sinai	sinai	PROPN
ftr-370	3996	6	,	,	PUNCT
ftr-370	3996	7	486	486	NUM
ftr-370	3996	8	f.3d	f.3d	NUM
ftr-370	3996	9	1248	1248	NUM
ftr-370	3996	10	(	(	PUNCT
ftr-370	3996	11	11th	11th	ADJ
ftr-370	3996	12	cir	cir	NOUN
ftr-370	3996	13	.	.	PUNCT
ftr-370	3997	1	5/18/07	5/18/07	NUM
ftr-370	3997	2	)	)	PUNCT
ftr-370	3997	3	.	.	PUNCT
ftr-370	3998	1	section	section	NOUN
ftr-370	3998	2	3121(b)(10	3121(b)(10	PROPN
ftr-370	3998	3	)	)	PUNCT
ftr-370	3998	4	provides	provide	VERB
ftr-370	3998	5	that	that	SCONJ
ftr-370	3998	6	employment	employment	NOUN
ftr-370	3998	7	taxes	taxis	NOUN
ftr-370	3998	8	are	be	AUX
ftr-370	3998	9	not	not	PART
ftr-370	3998	10	payable	payable	ADJ
ftr-370	3998	11	with	with	ADP
ftr-370	3998	12	respect	respect	NOUN
ftr-370	3998	13	to	to	ADP
ftr-370	3998	14	services	service	NOUN
ftr-370	3998	15	performed	perform	VERB
ftr-370	3998	16	in	in	ADP
ftr-370	3998	17	the	the	DET
ftr-370	3998	18	employ	employ	NOUN
ftr-370	3998	19	of	of	ADP
ftr-370	3998	20	a	a	DET
ftr-370	3998	21	college	college	NOUN
ftr-370	3998	22	or	or	CCONJ
ftr-370	3998	23	university	university	NOUN
ftr-370	3998	24	by	by	ADP
ftr-370	3998	25	a	a	DET
ftr-370	3998	26	student	student	NOUN
ftr-370	3998	27	who	who	PRON
ftr-370	3998	28	is	be	AUX
ftr-370	3998	29	enrolled	enrol	VERB
ftr-370	3998	30	and	and	CCONJ
ftr-370	3998	31	regularly	regularly	ADV
ftr-370	3998	32	attending	attend	VERB
ftr-370	3998	33	classes	class	NOUN
ftr-370	3998	34	.	.	PUNCT
ftr-370	3999	1	the	the	DET
ftr-370	3999	2	government	government	NOUN
ftr-370	3999	3	argued	argue	VERB
ftr-370	3999	4	that	that	SCONJ
ftr-370	3999	5	legislative	legislative	ADJ
ftr-370	3999	6	history	history	NOUN
ftr-370	3999	7	with	with	ADP
ftr-370	3999	8	respect	respect	NOUN
ftr-370	3999	9	to	to	ADP
ftr-370	3999	10	the	the	DET
ftr-370	3999	11	repeal	repeal	NOUN
ftr-370	3999	12	of	of	ADP
ftr-370	3999	13	an	an	DET
ftr-370	3999	14	exemption	exemption	NOUN
ftr-370	3999	15	for	for	ADP
ftr-370	3999	16	medical	medical	ADJ
ftr-370	3999	17	interns	intern	NOUN
ftr-370	3999	18	in	in	ADP
ftr-370	3999	19	1965	1965	NUM
ftr-370	3999	20	(	(	PUNCT
ftr-370	3999	21	former	former	ADJ
ftr-370	3999	22	§	§	PROPN
ftr-370	3999	23	3121(b)(13	3121(b)(13	NUM
ftr-370	3999	24	)	)	PUNCT
ftr-370	3999	25	)	)	PUNCT
ftr-370	3999	26	established	establish	VERB
ftr-370	3999	27	as	as	ADP
ftr-370	3999	28	a	a	DET
ftr-370	3999	29	matter	matter	NOUN
ftr-370	3999	30	of	of	ADP
ftr-370	3999	31	law	law	NOUN
ftr-370	3999	32	that	that	PRON
ftr-370	3999	33	medical	medical	ADJ
ftr-370	3999	34	residents	resident	NOUN
ftr-370	3999	35	are	be	AUX
ftr-370	3999	36	subject	subject	ADJ
ftr-370	3999	37	to	to	ADP
ftr-370	3999	38	employment	employment	NOUN
ftr-370	3999	39	taxes	taxis	NOUN
ftr-370	3999	40	.	.	PUNCT
ftr-370	4000	1	the	the	DET
ftr-370	4000	2	eleventh	eleventh	ADJ
ftr-370	4000	3	circuit	circuit	NOUN
ftr-370	4000	4	concluded	conclude	VERB
ftr-370	4000	5	that	that	SCONJ
ftr-370	4000	6	§	§	PROPN
ftr-370	4000	7	3121(b)(10	3121(b)(10	PROPN
ftr-370	4000	8	)	)	PUNCT
ftr-370	4000	9	is	be	AUX
ftr-370	4000	10	unambiguous	unambiguous	ADJ
ftr-370	4000	11	in	in	ADP
ftr-370	4000	12	its	its	PRON
ftr-370	4000	13	application	application	NOUN
ftr-370	4000	14	to	to	ADP
ftr-370	4000	15	students	student	NOUN
ftr-370	4000	16	and	and	CCONJ
ftr-370	4000	17	that	that	SCONJ
ftr-370	4000	18	the	the	DET
ftr-370	4000	19	statute	statute	NOUN
ftr-370	4000	20	requires	require	VERB
ftr-370	4000	21	a	a	DET
ftr-370	4000	22	factual	factual	ADJ
ftr-370	4000	23	determination	determination	NOUN
ftr-370	4000	24	whether	whether	SCONJ
ftr-370	4000	25	the	the	DET
ftr-370	4000	26	hospital	hospital	NOUN
ftr-370	4000	27	is	be	AUX
ftr-370	4000	28	a	a	DET
ftr-370	4000	29	“	"	PUNCT
ftr-370	4000	30	school	school	NOUN
ftr-370	4000	31	,	,	PUNCT
ftr-370	4000	32	college	college	NOUN
ftr-370	4000	33	,	,	PUNCT
ftr-370	4000	34	or	or	CCONJ
ftr-370	4000	35	university	university	NOUN
ftr-370	4000	36	”	"	PUNCT
ftr-370	4000	37	and	and	CCONJ
ftr-370	4000	38	whether	whether	SCONJ
ftr-370	4000	39	the	the	DET
ftr-370	4000	40	residents	resident	NOUN
ftr-370	4000	41	are	be	AUX
ftr-370	4000	42	“	"	PUNCT
ftr-370	4000	43	students	student	NOUN
ftr-370	4000	44	.	.	PUNCT
ftr-370	4000	45	”	"	PUNCT
ftr-370	4001	1	a.	a.	NOUN
ftr-370	4001	2	this	this	PRON
ftr-370	4001	3	is	be	AUX
ftr-370	4001	4	no	no	DET
ftr-370	4001	5	april	april	PROPN
ftr-370	4001	6	fool	fool	NOUN
ftr-370	4001	7	.	.	PUNCT
ftr-370	4002	1	the	the	DET
ftr-370	4002	2	minnesota	minnesota	PROPN
ftr-370	4002	3	district	district	PROPN
ftr-370	4002	4	court	court	NOUN
ftr-370	4002	5	also	also	ADV
ftr-370	4002	6	finds	find	VERB
ftr-370	4002	7	that	that	SCONJ
ftr-370	4002	8	medical	medical	ADJ
ftr-370	4002	9	residents	resident	NOUN
ftr-370	4002	10	at	at	ADP
ftr-370	4002	11	the	the	DET
ftr-370	4002	12	university	university	PROPN
ftr-370	4002	13	of	of	ADP
ftr-370	4002	14	minnesota	minnesota	PROPN
ftr-370	4002	15	are	be	AUX
ftr-370	4002	16	students	student	NOUN
ftr-370	4002	17	.	.	PUNCT
ftr-370	4003	1	regents	regent	NOUN
ftr-370	4003	2	of	of	ADP
ftr-370	4003	3	the	the	DET
ftr-370	4003	4	university	university	PROPN
ftr-370	4003	5	of	of	ADP
ftr-370	4003	6	minnesota	minnesota	PROPN
ftr-370	4003	7	v.	v.	PROPN
ftr-370	4003	8	united	united	PROPN
ftr-370	4003	9	states	states	PROPN
ftr-370	4003	10	,	,	PUNCT
ftr-370	4003	11	101	101	NUM
ftr-370	4003	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	4003	13	2008	2008	NUM
ftr-370	4003	14	-	-	SYM
ftr-370	4003	15	1532	1532	NUM
ftr-370	4003	16	(	(	PUNCT
ftr-370	4003	17	d.	d.	PROPN
ftr-370	4003	18	minn	minn	PROPN
ftr-370	4003	19	.	.	PUNCT
ftr-370	4004	1	4/1/08	4/1/08	NUM
ftr-370	4004	2	)	)	PUNCT
ftr-370	4004	3	.	.	PUNCT
ftr-370	4005	1	the	the	DET
ftr-370	4005	2	university	university	NOUN
ftr-370	4005	3	’s	’s	PART
ftr-370	4005	4	summary	summary	NOUN
ftr-370	4005	5	judgment	judgment	NOUN
ftr-370	4005	6	motion	motion	NOUN
ftr-370	4005	7	is	be	AUX
ftr-370	4005	8	granted	grant	VERB
ftr-370	4005	9	by	by	ADP
ftr-370	4005	10	the	the	DET
ftr-370	4005	11	district	district	NOUN
ftr-370	4005	12	court	court	NOUN
ftr-370	4005	13	holding	hold	VERB
ftr-370	4005	14	that	that	SCONJ
ftr-370	4005	15	medical	medical	ADJ
ftr-370	4005	16	residents	resident	NOUN
ftr-370	4005	17	at	at	ADP
ftr-370	4005	18	the	the	DET
ftr-370	4005	19	university	university	PROPN
ftr-370	4005	20	of	of	ADP
ftr-370	4005	21	minnesota	minnesota	PROPN
ftr-370	4005	22	are	be	AUX
ftr-370	4005	23	not	not	PART
ftr-370	4005	24	subject	subject	ADJ
ftr-370	4005	25	to	to	ADP
ftr-370	4005	26	employment	employment	NOUN
ftr-370	4005	27	taxes	taxis	NOUN
ftr-370	4005	28	under	under	ADP
ftr-370	4005	29	the	the	DET
ftr-370	4005	30	student	student	NOUN
ftr-370	4005	31	exclusion	exclusion	NOUN
ftr-370	4005	32	of	of	ADP
ftr-370	4005	33	§	§	PROPN
ftr-370	4005	34	3121(b)(10	3121(b)(10	PROPN
ftr-370	4005	35	)	)	PUNCT
ftr-370	4005	36	.	.	PUNCT
ftr-370	4006	1	the	the	DET
ftr-370	4006	2	court	court	NOUN
ftr-370	4006	3	reiterated	reiterate	VERB
ftr-370	4006	4	its	its	PRON
ftr-370	4006	5	conclusion	conclusion	NOUN
ftr-370	4006	6	that	that	SCONJ
ftr-370	4006	7	the	the	DET
ftr-370	4006	8	full	full	ADJ
ftr-370	4006	9	-	-	PUNCT
ftr-370	4006	10	time	time	NOUN
ftr-370	4006	11	employee	employee	NOUN
ftr-370	4006	12	exception	exception	NOUN
ftr-370	4006	13	in	in	ADP
ftr-370	4006	14	reg	reg	NOUN
ftr-370	4006	15	.	.	PUNCT
ftr-370	4007	1	§	§	PROPN
ftr-370	4007	2	31.3121(b)(10)-2(d	31.3121(b)(10)-2(d	PROPN
ftr-370	4007	3	)	)	PUNCT
ftr-370	4007	4	,	,	PUNCT
ftr-370	4007	5	as	as	SCONJ
ftr-370	4007	6	amended	amend	VERB
ftr-370	4007	7	in	in	ADP
ftr-370	4007	8	2004	2004	NUM
ftr-370	4007	9	,	,	PUNCT
ftr-370	4007	10	is	be	AUX
ftr-370	4007	11	invalid	invalid	ADJ
ftr-370	4007	12	.	.	PUNCT
ftr-370	4008	1	460	460	NUM
ftr-370	4008	2	florida	florida	PROPN
ftr-370	4008	3	tax	tax	NOUN
ftr-370	4008	4	review	review	NOUN
ftr-370	4008	5	[	[	X
ftr-370	4008	6	vol	vol	NOUN
ftr-370	4008	7	.	.	PUNCT
ftr-370	4009	1	9	9	NUM
ftr-370	4009	2	:	:	PUNCT
ftr-370	4009	3	si	si	PROPN
ftr-370	4009	4	b.	b.	PROPN
ftr-370	4009	5	the	the	DET
ftr-370	4009	6	district	district	NOUN
ftr-370	4009	7	court	court	NOUN
ftr-370	4009	8	finds	find	VERB
ftr-370	4009	9	that	that	SCONJ
ftr-370	4009	10	the	the	DET
ftr-370	4009	11	mount	mount	PROPN
ftr-370	4009	12	sinai	sinai	PROPN
ftr-370	4009	13	medical	medical	PROPN
ftr-370	4009	14	center	center	NOUN
ftr-370	4009	15	is	be	AUX
ftr-370	4009	16	a	a	DET
ftr-370	4009	17	school	school	NOUN
ftr-370	4009	18	and	and	CCONJ
ftr-370	4009	19	the	the	DET
ftr-370	4009	20	residents	resident	NOUN
ftr-370	4009	21	are	be	AUX
ftr-370	4009	22	students	student	NOUN
ftr-370	4009	23	.	.	PUNCT
ftr-370	4010	1	united	united	PROPN
ftr-370	4010	2	states	states	PROPN
ftr-370	4010	3	v.	v.	ADP
ftr-370	4010	4	mount	mount	PROPN
ftr-370	4010	5	sinai	sinai	PROPN
ftr-370	4010	6	medical	medical	PROPN
ftr-370	4010	7	center	center	PROPN
ftr-370	4010	8	of	of	ADP
ftr-370	4010	9	florida	florida	PROPN
ftr-370	4010	10	,	,	PUNCT
ftr-370	4010	11	inc	inc	PROPN
ftr-370	4010	12	.	.	PROPN
ftr-370	4010	13	,	,	PUNCT
ftr-370	4010	14	102	102	NUM
ftr-370	4010	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	4010	16	2008	2008	NUM
ftr-370	4010	17	-	-	SYM
ftr-370	4010	18	5373	5373	NUM
ftr-370	4010	19	(	(	PUNCT
ftr-370	4010	20	s.d	s.d	PROPN
ftr-370	4010	21	.	.	PROPN
ftr-370	4010	22	fla	fla	PROPN
ftr-370	4010	23	.	.	PUNCT
ftr-370	4011	1	7/28/08	7/28/08	NUM
ftr-370	4011	2	)	)	PUNCT
ftr-370	4011	3	.	.	PUNCT
ftr-370	4012	1	after	after	ADP
ftr-370	4012	2	the	the	DET
ftr-370	4012	3	decision	decision	NOUN
ftr-370	4012	4	in	in	ADP
ftr-370	4012	5	minnesota	minnesota	PROPN
ftr-370	4012	6	v.	v.	PROPN
ftr-370	4012	7	apfel	apfel	PROPN
ftr-370	4012	8	,	,	PUNCT
ftr-370	4012	9	151	151	NUM
ftr-370	4012	10	f.3d	f.3d	NUM
ftr-370	4012	11	742	742	NUM
ftr-370	4012	12	(	(	PUNCT
ftr-370	4012	13	8th	8th	ADJ
ftr-370	4012	14	cir	cir	NOUN
ftr-370	4012	15	.	.	PUNCT
ftr-370	4012	16	1998	1998	NUM
ftr-370	4012	17	)	)	PUNCT
ftr-370	4012	18	,	,	PUNCT
ftr-370	4012	19	mount	mount	PROPN
ftr-370	4012	20	sinai	sinai	PROPN
ftr-370	4012	21	medical	medical	PROPN
ftr-370	4012	22	center	center	PROPN
ftr-370	4012	23	obtained	obtain	VERB
ftr-370	4012	24	refunds	refund	NOUN
ftr-370	4012	25	for	for	ADP
ftr-370	4012	26	fica	fica	PROPN
ftr-370	4012	27	taxes	taxis	NOUN
ftr-370	4012	28	paid	pay	VERB
ftr-370	4012	29	in	in	ADP
ftr-370	4012	30	1996	1996	NUM
ftr-370	4012	31	-	-	SYM
ftr-370	4012	32	1997	1997	NUM
ftr-370	4012	33	.	.	PUNCT
ftr-370	4013	1	the	the	DET
ftr-370	4013	2	united	united	PROPN
ftr-370	4013	3	states	states	PROPN
ftr-370	4013	4	filed	file	VERB
ftr-370	4013	5	suit	suit	NOUN
ftr-370	4013	6	against	against	ADP
ftr-370	4013	7	the	the	DET
ftr-370	4013	8	medical	medical	ADJ
ftr-370	4013	9	center	center	NOUN
ftr-370	4013	10	for	for	ADP
ftr-370	4013	11	erroneous	erroneous	ADJ
ftr-370	4013	12	refunds	refund	NOUN
ftr-370	4013	13	.	.	PUNCT
ftr-370	4014	1	following	follow	VERB
ftr-370	4014	2	the	the	DET
ftr-370	4014	3	eleventh	eleventh	ADJ
ftr-370	4014	4	circuit	circuit	NOUN
ftr-370	4014	5	’s	’s	PART
ftr-370	4014	6	direction	direction	NOUN
ftr-370	4014	7	to	to	PART
ftr-370	4014	8	make	make	VERB
ftr-370	4014	9	a	a	DET
ftr-370	4014	10	factual	factual	ADJ
ftr-370	4014	11	determination	determination	NOUN
ftr-370	4014	12	whether	whether	SCONJ
ftr-370	4014	13	the	the	DET
ftr-370	4014	14	program	program	NOUN
ftr-370	4014	15	qualifies	qualify	VERB
ftr-370	4014	16	for	for	ADP
ftr-370	4014	17	the	the	DET
ftr-370	4014	18	§	§	PROPN
ftr-370	4014	19	3101(b)(10	3101(b)(10	PROPN
ftr-370	4014	20	)	)	PUNCT
ftr-370	4014	21	exception	exception	NOUN
ftr-370	4014	22	,	,	PUNCT
ftr-370	4014	23	the	the	DET
ftr-370	4014	24	district	district	NOUN
ftr-370	4014	25	court	court	NOUN
ftr-370	4014	26	found	find	VERB
ftr-370	4014	27	that	that	SCONJ
ftr-370	4014	28	the	the	DET
ftr-370	4014	29	medical	medical	ADJ
ftr-370	4014	30	center	center	NOUN
ftr-370	4014	31	’s	’s	PART
ftr-370	4014	32	residency	residency	NOUN
ftr-370	4014	33	programs	program	NOUN
ftr-370	4014	34	were	be	AUX
ftr-370	4014	35	operated	operate	VERB
ftr-370	4014	36	as	as	ADP
ftr-370	4014	37	a	a	DET
ftr-370	4014	38	“	"	PUNCT
ftr-370	4014	39	school	school	NOUN
ftr-370	4014	40	,	,	PUNCT
ftr-370	4014	41	college	college	NOUN
ftr-370	4014	42	,	,	PUNCT
ftr-370	4014	43	or	or	CCONJ
ftr-370	4014	44	university	university	NOUN
ftr-370	4014	45	,	,	PUNCT
ftr-370	4014	46	”	"	PUNCT
ftr-370	4014	47	that	that	SCONJ
ftr-370	4014	48	residents	resident	NOUN
ftr-370	4014	49	were	be	AUX
ftr-370	4014	50	present	present	ADJ
ftr-370	4014	51	for	for	ADP
ftr-370	4014	52	training	training	NOUN
ftr-370	4014	53	in	in	ADP
ftr-370	4014	54	patient	patient	ADJ
ftr-370	4014	55	care	care	NOUN
ftr-370	4014	56	,	,	PUNCT
ftr-370	4014	57	which	which	PRON
ftr-370	4014	58	was	be	AUX
ftr-370	4014	59	an	an	DET
ftr-370	4014	60	intrinsic	intrinsic	ADJ
ftr-370	4014	61	and	and	CCONJ
ftr-370	4014	62	mandatory	mandatory	ADJ
ftr-370	4014	63	component	component	NOUN
ftr-370	4014	64	of	of	ADP
ftr-370	4014	65	the	the	DET
ftr-370	4014	66	training	training	NOUN
ftr-370	4014	67	,	,	PUNCT
ftr-370	4014	68	that	that	SCONJ
ftr-370	4014	69	the	the	DET
ftr-370	4014	70	residents	resident	NOUN
ftr-370	4014	71	were	be	AUX
ftr-370	4014	72	“	"	PUNCT
ftr-370	4014	73	students	student	NOUN
ftr-370	4014	74	”	"	PUNCT
ftr-370	4014	75	who	who	PRON
ftr-370	4014	76	were	be	AUX
ftr-370	4014	77	regularly	regularly	ADV
ftr-370	4014	78	enrolled	enrol	VERB
ftr-370	4014	79	and	and	CCONJ
ftr-370	4014	80	attending	attend	VERB
ftr-370	4014	81	classes	class	NOUN
ftr-370	4014	82	.	.	PUNCT
ftr-370	4015	1	the	the	DET
ftr-370	4015	2	court	court	NOUN
ftr-370	4015	3	also	also	ADV
ftr-370	4015	4	found	find	VERB
ftr-370	4015	5	that	that	SCONJ
ftr-370	4015	6	the	the	DET
ftr-370	4015	7	students	student	NOUN
ftr-370	4015	8	’	’	PART
ftr-370	4015	9	performance	performance	NOUN
ftr-370	4015	10	of	of	ADP
ftr-370	4015	11	patient	patient	NOUN
ftr-370	4015	12	care	care	NOUN
ftr-370	4015	13	services	service	NOUN
ftr-370	4015	14	was	be	AUX
ftr-370	4015	15	incident	incident	NOUN
ftr-370	4015	16	to	to	ADP
ftr-370	4015	17	their	their	PRON
ftr-370	4015	18	course	course	NOUN
ftr-370	4015	19	of	of	ADP
ftr-370	4015	20	study	study	NOUN
ftr-370	4015	21	.	.	PUNCT
ftr-370	4016	1	c.	c.	PROPN
ftr-370	4016	2	south	south	PROPN
ftr-370	4016	3	dakota	dakota	PROPN
ftr-370	4016	4	medical	medical	ADJ
ftr-370	4016	5	residents	resident	NOUN
ftr-370	4016	6	are	be	AUX
ftr-370	4016	7	also	also	ADV
ftr-370	4016	8	students	student	NOUN
ftr-370	4016	9	.	.	PUNCT
ftr-370	4017	1	center	center	VERB
ftr-370	4017	2	for	for	ADP
ftr-370	4017	3	family	family	NOUN
ftr-370	4017	4	medicine	medicine	NOUN
ftr-370	4017	5	v.	v.	ADP
ftr-370	4017	6	united	united	PROPN
ftr-370	4017	7	states	states	PROPN
ftr-370	4017	8	,	,	PUNCT
ftr-370	4017	9	102	102	NUM
ftr-370	4017	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	4017	11	20085623	20085623	NUM
ftr-370	4017	12	(	(	PUNCT
ftr-370	4017	13	d.	d.	PROPN
ftr-370	4017	14	s.	s.	PROPN
ftr-370	4017	15	dak	dak	PROPN
ftr-370	4017	16	.	.	PUNCT
ftr-370	4017	17	8/6/08	8/6/08	NUM
ftr-370	4017	18	)	)	PUNCT
ftr-370	4017	19	.	.	PUNCT
ftr-370	4018	1	following	follow	VERB
ftr-370	4018	2	minnesota	minnesota	PROPN
ftr-370	4018	3	v.	v.	PROPN
ftr-370	4018	4	apfel	apfel	PROPN
ftr-370	4018	5	,	,	PUNCT
ftr-370	4018	6	151	151	NUM
ftr-370	4018	7	f.3d	f.3d	NUM
ftr-370	4018	8	742	742	NUM
ftr-370	4018	9	(	(	PUNCT
ftr-370	4018	10	8th	8th	ADJ
ftr-370	4018	11	cir	cir	NOUN
ftr-370	4018	12	.	.	PUNCT
ftr-370	4018	13	1998	1998	NUM
ftr-370	4018	14	)	)	PUNCT
ftr-370	4018	15	,	,	PUNCT
ftr-370	4018	16	the	the	DET
ftr-370	4018	17	south	south	PROPN
ftr-370	4018	18	dakota	dakota	PROPN
ftr-370	4018	19	district	district	NOUN
ftr-370	4018	20	court	court	NOUN
ftr-370	4018	21	held	hold	VERB
ftr-370	4018	22	that	that	SCONJ
ftr-370	4018	23	medical	medical	ADJ
ftr-370	4018	24	residents	resident	NOUN
ftr-370	4018	25	in	in	ADP
ftr-370	4018	26	the	the	DET
ftr-370	4018	27	center	center	NOUN
ftr-370	4018	28	for	for	ADP
ftr-370	4018	29	family	family	NOUN
ftr-370	4018	30	medicine	medicine	NOUN
ftr-370	4018	31	(	(	PUNCT
ftr-370	4018	32	cfm	cfm	NOUN
ftr-370	4018	33	)	)	PUNCT
ftr-370	4018	34	and	and	CCONJ
ftr-370	4018	35	university	university	PROPN
ftr-370	4018	36	of	of	ADP
ftr-370	4018	37	south	south	PROPN
ftr-370	4018	38	dakota	dakota	PROPN
ftr-370	4018	39	school	school	NOUN
ftr-370	4018	40	of	of	ADP
ftr-370	4018	41	medicine	medicine	NOUN
ftr-370	4018	42	residency	residency	NOUN
ftr-370	4018	43	program	program	NOUN
ftr-370	4018	44	(	(	PUNCT
ftr-370	4018	45	usdsmrp	usdsmrp	NOUN
ftr-370	4018	46	)	)	PUNCT
ftr-370	4018	47	were	be	AUX
ftr-370	4018	48	eligible	eligible	ADJ
ftr-370	4018	49	for	for	ADP
ftr-370	4018	50	the	the	DET
ftr-370	4018	51	student	student	NOUN
ftr-370	4018	52	exception	exception	NOUN
ftr-370	4018	53	to	to	ADP
ftr-370	4018	54	the	the	DET
ftr-370	4018	55	definition	definition	NOUN
ftr-370	4018	56	of	of	ADP
ftr-370	4018	57	employment	employment	NOUN
ftr-370	4018	58	under	under	ADP
ftr-370	4018	59	§	§	PROPN
ftr-370	4018	60	3101(b)(10	3101(b)(10	NUM
ftr-370	4018	61	)	)	PUNCT
ftr-370	4018	62	.	.	PUNCT
ftr-370	4019	1	the	the	DET
ftr-370	4019	2	court	court	NOUN
ftr-370	4019	3	rejected	reject	VERB
ftr-370	4019	4	the	the	DET
ftr-370	4019	5	government	government	NOUN
ftr-370	4019	6	’s	’s	PART
ftr-370	4019	7	assertion	assertion	NOUN
ftr-370	4019	8	that	that	SCONJ
ftr-370	4019	9	cfm	cfm	PROPN
ftr-370	4019	10	was	be	AUX
ftr-370	4019	11	not	not	PART
ftr-370	4019	12	a	a	DET
ftr-370	4019	13	school	school	NOUN
ftr-370	4019	14	,	,	PUNCT
ftr-370	4019	15	college	college	NOUN
ftr-370	4019	16	or	or	CCONJ
ftr-370	4019	17	university	university	NOUN
ftr-370	4019	18	because	because	SCONJ
ftr-370	4019	19	cfm	cfm	PROPN
ftr-370	4019	20	was	be	AUX
ftr-370	4019	21	affiliated	affiliate	VERB
ftr-370	4019	22	with	with	ADP
ftr-370	4019	23	a	a	DET
ftr-370	4019	24	non	non	ADJ
ftr-370	4019	25	-	-	ADJ
ftr-370	4019	26	profit	profit	ADJ
ftr-370	4019	27	hospital	hospital	NOUN
ftr-370	4019	28	.	.	PUNCT
ftr-370	4020	1	the	the	DET
ftr-370	4020	2	court	court	NOUN
ftr-370	4020	3	found	find	VERB
ftr-370	4020	4	that	that	SCONJ
ftr-370	4020	5	cfm	cfm	PROPN
ftr-370	4020	6	’s	’s	PART
ftr-370	4020	7	work	work	NOUN
ftr-370	4020	8	includes	include	VERB
ftr-370	4020	9	teaching	teach	VERB
ftr-370	4020	10	its	its	PRON
ftr-370	4020	11	medical	medical	ADJ
ftr-370	4020	12	residents	resident	NOUN
ftr-370	4020	13	the	the	DET
ftr-370	4020	14	skills	skill	NOUN
ftr-370	4020	15	required	require	VERB
ftr-370	4020	16	to	to	PART
ftr-370	4020	17	practice	practice	VERB
ftr-370	4020	18	in	in	ADP
ftr-370	4020	19	their	their	PRON
ftr-370	4020	20	chosen	choose	VERB
ftr-370	4020	21	profession	profession	NOUN
ftr-370	4020	22	.	.	PUNCT
ftr-370	4021	1	the	the	DET
ftr-370	4021	2	court	court	NOUN
ftr-370	4021	3	also	also	ADV
ftr-370	4021	4	concluded	conclude	VERB
ftr-370	4021	5	that	that	SCONJ
ftr-370	4021	6	the	the	DET
ftr-370	4021	7	students	student	NOUN
ftr-370	4021	8	were	be	AUX
ftr-370	4021	9	“	"	PUNCT
ftr-370	4021	10	enrolled	enrol	VERB
ftr-370	4021	11	”	"	PUNCT
ftr-370	4021	12	in	in	ADP
ftr-370	4021	13	the	the	DET
ftr-370	4021	14	institution	institution	NOUN
ftr-370	4021	15	and	and	CCONJ
ftr-370	4021	16	that	that	SCONJ
ftr-370	4021	17	their	their	PRON
ftr-370	4021	18	attendance	attendance	NOUN
ftr-370	4021	19	at	at	ADP
ftr-370	4021	20	noon	noon	NOUN
ftr-370	4021	21	conferences	conference	NOUN
ftr-370	4021	22	and	and	CCONJ
ftr-370	4021	23	medical	medical	ADJ
ftr-370	4021	24	rounds	round	NOUN
ftr-370	4021	25	established	establish	VERB
ftr-370	4021	26	that	that	SCONJ
ftr-370	4021	27	the	the	DET
ftr-370	4021	28	students	student	NOUN
ftr-370	4021	29	regularly	regularly	ADV
ftr-370	4021	30	attended	attend	VERB
ftr-370	4021	31	classes	class	NOUN
ftr-370	4021	32	.	.	PUNCT
ftr-370	4022	1	tossing	toss	VERB
ftr-370	4022	2	a	a	DET
ftr-370	4022	3	small	small	ADJ
ftr-370	4022	4	bone	bone	NOUN
ftr-370	4022	5	to	to	ADP
ftr-370	4022	6	the	the	DET
ftr-370	4022	7	government	government	NOUN
ftr-370	4022	8	,	,	PUNCT
ftr-370	4022	9	the	the	DET
ftr-370	4022	10	court	court	NOUN
ftr-370	4022	11	held	hold	VERB
ftr-370	4022	12	that	that	SCONJ
ftr-370	4022	13	chief	chief	ADJ
ftr-370	4022	14	residents	resident	NOUN
ftr-370	4022	15	in	in	ADP
ftr-370	4022	16	the	the	DET
ftr-370	4022	17	programs	program	NOUN
ftr-370	4022	18	,	,	PUNCT
ftr-370	4022	19	who	who	PRON
ftr-370	4022	20	are	be	AUX
ftr-370	4022	21	essentially	essentially	ADV
ftr-370	4022	22	coordinators	coordinator	NOUN
ftr-370	4022	23	for	for	ADP
ftr-370	4022	24	the	the	DET
ftr-370	4022	25	residency	residency	NOUN
ftr-370	4022	26	programs	program	NOUN
ftr-370	4022	27	,	,	PUNCT
ftr-370	4022	28	were	be	AUX
ftr-370	4022	29	not	not	PART
ftr-370	4022	30	students	student	NOUN
ftr-370	4022	31	.	.	PUNCT
ftr-370	4023	1	d.	d.	PROPN
ftr-370	4023	2	residents	resident	NOUN
ftr-370	4023	3	in	in	ADP
ftr-370	4023	4	chicago	chicago	PROPN
ftr-370	4023	5	are	be	AUX
ftr-370	4023	6	also	also	ADV
ftr-370	4023	7	students	student	NOUN
ftr-370	4023	8	.	.	PUNCT
ftr-370	4024	1	university	university	NOUN
ftr-370	4024	2	of	of	ADP
ftr-370	4024	3	chicago	chicago	PROPN
ftr-370	4024	4	hospitals	hospital	NOUN
ftr-370	4024	5	v.	v.	ADP
ftr-370	4024	6	united	united	PROPN
ftr-370	4024	7	states	states	PROPN
ftr-370	4024	8	,	,	PUNCT
ftr-370	4024	9	545	545	NUM
ftr-370	4024	10	f.3d	f.3d	NUM
ftr-370	4024	11	564	564	NUM
ftr-370	4024	12	(	(	PUNCT
ftr-370	4024	13	7th	7th	ADJ
ftr-370	4024	14	cir	cir	NOUN
ftr-370	4024	15	.	.	PUNCT
ftr-370	4025	1	9/23/08	9/23/08	NUM
ftr-370	4025	2	)	)	PUNCT
ftr-370	4025	3	.	.	PUNCT
ftr-370	4026	1	the	the	DET
ftr-370	4026	2	court	court	NOUN
ftr-370	4026	3	affirmed	affirm	VERB
ftr-370	4026	4	the	the	DET
ftr-370	4026	5	district	district	NOUN
ftr-370	4026	6	court	court	NOUN
ftr-370	4026	7	’s	’s	PART
ftr-370	4026	8	denial	denial	NOUN
ftr-370	4026	9	of	of	ADP
ftr-370	4026	10	the	the	DET
ftr-370	4026	11	government	government	NOUN
ftr-370	4026	12	’s	’s	PART
ftr-370	4026	13	motion	motion	NOUN
ftr-370	4026	14	for	for	ADP
ftr-370	4026	15	summary	summary	NOUN
ftr-370	4026	16	judgment	judgment	NOUN
ftr-370	4026	17	based	base	VERB
ftr-370	4026	18	on	on	ADP
ftr-370	4026	19	the	the	DET
ftr-370	4026	20	government	government	NOUN
ftr-370	4026	21	argument	argument	NOUN
ftr-370	4026	22	that	that	SCONJ
ftr-370	4026	23	medical	medical	ADJ
ftr-370	4026	24	residents	resident	NOUN
ftr-370	4026	25	are	be	AUX
ftr-370	4026	26	per	per	ADP
ftr-370	4026	27	se	se	X
ftr-370	4026	28	ineligible	ineligible	ADJ
ftr-370	4026	29	for	for	ADP
ftr-370	4026	30	the	the	DET
ftr-370	4026	31	student	student	NOUN
ftr-370	4026	32	exemption	exemption	NOUN
ftr-370	4026	33	from	from	ADP
ftr-370	4026	34	employment	employment	NOUN
ftr-370	4026	35	taxes	taxis	NOUN
ftr-370	4026	36	under	under	ADP
ftr-370	4026	37	§	§	PROPN
ftr-370	4026	38	3121(b)(10	3121(b)(10	NUM
ftr-370	4026	39	)	)	PUNCT
ftr-370	4026	40	.	.	PUNCT
ftr-370	4027	1	the	the	DET
ftr-370	4027	2	court	court	NOUN
ftr-370	4027	3	indicates	indicate	VERB
ftr-370	4027	4	that	that	SCONJ
ftr-370	4027	5	a	a	DET
ftr-370	4027	6	case	case	NOUN
ftr-370	4027	7	-	-	PUNCT
ftr-370	4027	8	by	by	ADP
ftr-370	4027	9	-	-	PUNCT
ftr-370	4027	10	case	case	NOUN
ftr-370	4027	11	analysis	analysis	NOUN
ftr-370	4027	12	is	be	AUX
ftr-370	4027	13	required	require	VERB
ftr-370	4027	14	to	to	PART
ftr-370	4027	15	determine	determine	VERB
ftr-370	4027	16	whether	whether	SCONJ
ftr-370	4027	17	medical	medical	ADJ
ftr-370	4027	18	residents	resident	NOUN
ftr-370	4027	19	qualify	qualify	VERB
ftr-370	4027	20	for	for	ADP
ftr-370	4027	21	the	the	DET
ftr-370	4027	22	statutory	statutory	ADJ
ftr-370	4027	23	exemption	exemption	NOUN
ftr-370	4027	24	.	.	PUNCT
ftr-370	4028	1	2	2	X
ftr-370	4028	2	.	.	X
ftr-370	4028	3	vacation	vacation	NOUN
ftr-370	4028	4	with	with	ADP
ftr-370	4028	5	pay	pay	NOUN
ftr-370	4028	6	in	in	ADP
ftr-370	4028	7	a	a	DET
ftr-370	4028	8	sunny	sunny	ADJ
ftr-370	4028	9	safe	safe	ADJ
ftr-370	4028	10	harbor	harbor	NOUN
ftr-370	4028	11	,	,	PUNCT
ftr-370	4028	12	at	at	ADP
ftr-370	4028	13	least	least	ADJ
ftr-370	4028	14	for	for	ADP
ftr-370	4028	15	the	the	DET
ftr-370	4028	16	employer	employer	NOUN
ftr-370	4028	17	.	.	PUNCT
ftr-370	4029	1	rev	rev	PROPN
ftr-370	4029	2	.	.	PROPN
ftr-370	4029	3	proc	proc	PROPN
ftr-370	4029	4	.	.	PUNCT
ftr-370	4030	1	2008	2008	NUM
ftr-370	4030	2	-	-	SYM
ftr-370	4030	3	25	25	NUM
ftr-370	4030	4	,	,	PUNCT
ftr-370	4030	5	2008	2008	NUM
ftr-370	4030	6	-	-	SYM
ftr-370	4030	7	13	13	NUM
ftr-370	4030	8	i.r.b	i.r.b	NOUN
ftr-370	4030	9	.	.	PUNCT
ftr-370	4031	1	686	686	NUM
ftr-370	4031	2	(	(	PUNCT
ftr-370	4031	3	3/11/08	3/11/08	NUM
ftr-370	4031	4	)	)	PUNCT
ftr-370	4031	5	.	.	PUNCT
ftr-370	4032	1	the	the	DET
ftr-370	4032	2	irs	irs	PROPN
ftr-370	4032	3	originally	originally	ADV
ftr-370	4032	4	maintained	maintain	VERB
ftr-370	4032	5	the	the	DET
ftr-370	4032	6	position	position	NOUN
ftr-370	4032	7	that	that	PRON
ftr-370	4032	8	payroll	payroll	NOUN
ftr-370	4032	9	taxes	taxis	NOUN
ftr-370	4032	10	for	for	ADP
ftr-370	4032	11	year	year	NOUN
ftr-370	4032	12	-	-	PUNCT
ftr-370	4032	13	end	end	NOUN
ftr-370	4032	14	wages	wage	NOUN
ftr-370	4032	15	,	,	PUNCT
ftr-370	4032	16	including	include	VERB
ftr-370	4032	17	accrued	accrue	VERB
ftr-370	4032	18	vacation	vacation	NOUN
ftr-370	4032	19	pay	pay	NOUN
ftr-370	4032	20	,	,	PUNCT
ftr-370	4032	21	could	could	AUX
ftr-370	4032	22	not	not	PART
ftr-370	4032	23	be	be	AUX
ftr-370	4032	24	deducted	deduct	VERB
ftr-370	4032	25	in	in	ADP
ftr-370	4032	26	the	the	DET
ftr-370	4032	27	year	year	NOUN
ftr-370	4032	28	accrued	accrue	VERB
ftr-370	4032	29	2009	2009	NUM
ftr-370	4032	30	]	]	PUNCT
ftr-370	4032	31	recent	recent	ADJ
ftr-370	4032	32	developments	development	NOUN
ftr-370	4032	33	in	in	ADP
ftr-370	4032	34	federal	federal	ADJ
ftr-370	4032	35	income	income	NOUN
ftr-370	4032	36	taxation	taxation	NOUN
ftr-370	4032	37	461	461	NUM
ftr-370	4032	38	because	because	SCONJ
ftr-370	4032	39	it	it	PRON
ftr-370	4032	40	was	be	AUX
ftr-370	4032	41	unclear	unclear	ADJ
ftr-370	4032	42	whether	whether	SCONJ
ftr-370	4032	43	the	the	DET
ftr-370	4032	44	employee	employee	NOUN
ftr-370	4032	45	would	would	AUX
ftr-370	4032	46	meet	meet	VERB
ftr-370	4032	47	the	the	DET
ftr-370	4032	48	payroll	payroll	NOUN
ftr-370	4032	49	tax	tax	NOUN
ftr-370	4032	50	threshold	threshold	NOUN
ftr-370	4032	51	in	in	ADP
ftr-370	4032	52	the	the	DET
ftr-370	4032	53	subsequent	subsequent	ADJ
ftr-370	4032	54	year	year	NOUN
ftr-370	4032	55	when	when	SCONJ
ftr-370	4032	56	wages	wage	NOUN
ftr-370	4032	57	were	be	AUX
ftr-370	4032	58	actually	actually	ADV
ftr-370	4032	59	paid	pay	VERB
ftr-370	4032	60	.	.	PUNCT
ftr-370	4033	1	the	the	DET
ftr-370	4033	2	irs	irs	PROPN
ftr-370	4033	3	lost	lose	VERB
ftr-370	4033	4	the	the	DET
ftr-370	4033	5	issue	issue	NOUN
ftr-370	4033	6	in	in	ADP
ftr-370	4033	7	eastman	eastman	PROPN
ftr-370	4033	8	kodak	kodak	PROPN
ftr-370	4033	9	co.	co.	PROPN
ftr-370	4034	1	v.	v.	PROPN
ftr-370	4034	2	united	united	PROPN
ftr-370	4034	3	states	states	PROPN
ftr-370	4034	4	,	,	PUNCT
ftr-370	4034	5	534	534	NUM
ftr-370	4034	6	f.2d	f.2d	NUM
ftr-370	4034	7	252	252	NUM
ftr-370	4034	8	(	(	PUNCT
ftr-370	4034	9	ct	ct	PROPN
ftr-370	4034	10	.	.	PUNCT
ftr-370	4034	11	cl	cl	NOUN
ftr-370	4034	12	.	.	PUNCT
ftr-370	4034	13	1976	1976	NUM
ftr-370	4034	14	)	)	PUNCT
ftr-370	4034	15	,	,	PUNCT
ftr-370	4034	16	acq	acq	PROPN
ftr-370	4034	17	.	.	PROPN
ftr-370	4034	18	1996	1996	NUM
ftr-370	4034	19	-	-	SYM
ftr-370	4034	20	2	2	NUM
ftr-370	4034	21	c.b	c.b	PROPN
ftr-370	4034	22	.	.	PROPN
ftr-370	4034	23	1	1	NUM
ftr-370	4034	24	.	.	PUNCT
ftr-370	4035	1	this	this	DET
ftr-370	4035	2	revenue	revenue	NOUN
ftr-370	4035	3	procedure	procedure	NOUN
ftr-370	4035	4	provides	provide	VERB
ftr-370	4035	5	a	a	DET
ftr-370	4035	6	safe	safe	ADJ
ftr-370	4035	7	harbor	harbor	NOUN
ftr-370	4035	8	method	method	NOUN
ftr-370	4035	9	of	of	ADP
ftr-370	4035	10	accounting	account	VERB
ftr-370	4035	11	under	under	ADP
ftr-370	4035	12	the	the	DET
ftr-370	4035	13	recurring	recur	VERB
ftr-370	4035	14	item	item	NOUN
ftr-370	4035	15	exception	exception	NOUN
ftr-370	4035	16	of	of	ADP
ftr-370	4035	17	reg	reg	NOUN
ftr-370	4035	18	.	.	PUNCT
ftr-370	4036	1	§	§	PROPN
ftr-370	4036	2	1.446	1.446	NUM
ftr-370	4036	3	-	-	SYM
ftr-370	4036	4	5	5	NUM
ftr-370	4036	5	allowing	allow	VERB
ftr-370	4036	6	deduction	deduction	NOUN
ftr-370	4036	7	of	of	ADP
ftr-370	4036	8	accrued	accrue	VERB
ftr-370	4036	9	fica	fica	PROPN
ftr-370	4036	10	and	and	CCONJ
ftr-370	4036	11	futa	futa	ADJ
ftr-370	4036	12	taxes	taxis	NOUN
ftr-370	4036	13	in	in	ADP
ftr-370	4036	14	the	the	DET
ftr-370	4036	15	taxable	taxable	ADJ
ftr-370	4036	16	year	year	NOUN
ftr-370	4036	17	in	in	ADP
ftr-370	4036	18	which	which	PRON
ftr-370	4036	19	all	all	DET
ftr-370	4036	20	events	event	NOUN
ftr-370	4036	21	have	have	AUX
ftr-370	4036	22	occurred	occur	VERB
ftr-370	4036	23	that	that	PRON
ftr-370	4036	24	establish	establish	VERB
ftr-370	4036	25	the	the	DET
ftr-370	4036	26	fact	fact	NOUN
ftr-370	4036	27	of	of	ADP
ftr-370	4036	28	the	the	DET
ftr-370	4036	29	related	relate	VERB
ftr-370	4036	30	compensation	compensation	NOUN
ftr-370	4036	31	liability	liability	NOUN
ftr-370	4036	32	and	and	CCONJ
ftr-370	4036	33	the	the	DET
ftr-370	4036	34	amount	amount	NOUN
ftr-370	4036	35	of	of	ADP
ftr-370	4036	36	the	the	DET
ftr-370	4036	37	related	relate	VERB
ftr-370	4036	38	compensation	compensation	NOUN
ftr-370	4036	39	liability	liability	NOUN
ftr-370	4036	40	can	can	AUX
ftr-370	4036	41	be	be	AUX
ftr-370	4036	42	determined	determine	VERB
ftr-370	4036	43	with	with	ADP
ftr-370	4036	44	reasonable	reasonable	ADJ
ftr-370	4036	45	accuracy	accuracy	NOUN
ftr-370	4036	46	.	.	PUNCT
ftr-370	4037	1	the	the	DET
ftr-370	4037	2	revenue	revenue	NOUN
ftr-370	4037	3	procedure	procedure	NOUN
ftr-370	4037	4	grants	grant	NOUN
ftr-370	4037	5	blanket	blanket	VERB
ftr-370	4037	6	permission	permission	NOUN
ftr-370	4037	7	for	for	ADP
ftr-370	4037	8	a	a	DET
ftr-370	4037	9	change	change	NOUN
ftr-370	4037	10	of	of	ADP
ftr-370	4037	11	accounting	account	VERB
ftr-370	4037	12	to	to	ADP
ftr-370	4037	13	the	the	DET
ftr-370	4037	14	safe	safe	ADJ
ftr-370	4037	15	harbor	harbor	NOUN
ftr-370	4037	16	method	method	NOUN
ftr-370	4037	17	.	.	PUNCT
ftr-370	4038	1	3	3	X
ftr-370	4038	2	.	.	X
ftr-370	4038	3	you	you	PRON
ftr-370	4038	4	’re	’re	AUX
ftr-370	4038	5	laid	lay	VERB
ftr-370	4038	6	off	off	ADP
ftr-370	4038	7	(	(	PUNCT
ftr-370	4038	8	or	or	CCONJ
ftr-370	4038	9	fired	fire	VERB
ftr-370	4038	10	)	)	PUNCT
ftr-370	4038	11	,	,	PUNCT
ftr-370	4038	12	here	here	ADV
ftr-370	4038	13	’s	’	VERB
ftr-370	4038	14	a	a	DET
ftr-370	4038	15	benefits	benefit	NOUN
ftr-370	4038	16	check	check	NOUN
ftr-370	4038	17	,	,	PUNCT
ftr-370	4038	18	but	but	CCONJ
ftr-370	4038	19	you	you	PRON
ftr-370	4038	20	have	have	VERB
ftr-370	4038	21	to	to	PART
ftr-370	4038	22	pay	pay	VERB
ftr-370	4038	23	your	your	PRON
ftr-370	4038	24	employment	employment	NOUN
ftr-370	4038	25	taxes	taxis	NOUN
ftr-370	4038	26	.	.	PUNCT
ftr-370	4039	1	csx	csx	PROPN
ftr-370	4039	2	corp	corp	AUX
ftr-370	4039	3	.	.	PROPN
ftr-370	4039	4	v.	v.	PROPN
ftr-370	4039	5	united	united	PROPN
ftr-370	4039	6	states	states	PROPN
ftr-370	4039	7	,	,	PUNCT
ftr-370	4039	8	518	518	NUM
ftr-370	4039	9	f.3d	f.3d	NUM
ftr-370	4039	10	1328	1328	NUM
ftr-370	4039	11	(	(	PUNCT
ftr-370	4039	12	fed	fed	PROPN
ftr-370	4039	13	.	.	PUNCT
ftr-370	4039	14	cir	cir	PROPN
ftr-370	4039	15	.	.	PUNCT
ftr-370	4040	1	3/6/08	3/6/08	NUM
ftr-370	4040	2	)	)	PUNCT
ftr-370	4040	3	.	.	PUNCT
ftr-370	4041	1	with	with	ADP
ftr-370	4041	2	a	a	DET
ftr-370	4041	3	lengthy	lengthy	ADJ
ftr-370	4041	4	analysis	analysis	NOUN
ftr-370	4041	5	of	of	ADP
ftr-370	4041	6	the	the	DET
ftr-370	4041	7	statute	statute	NOUN
ftr-370	4041	8	,	,	PUNCT
ftr-370	4041	9	legislative	legislative	ADJ
ftr-370	4041	10	history	history	NOUN
ftr-370	4041	11	,	,	PUNCT
ftr-370	4041	12	case	case	NOUN
ftr-370	4041	13	law	law	NOUN
ftr-370	4041	14	and	and	CCONJ
ftr-370	4041	15	prior	prior	ADJ
ftr-370	4041	16	irs	irs	PROPN
ftr-370	4041	17	rulings	ruling	NOUN
ftr-370	4041	18	practice	practice	NOUN
ftr-370	4041	19	,	,	PUNCT
ftr-370	4041	20	the	the	DET
ftr-370	4041	21	court	court	NOUN
ftr-370	4041	22	held	hold	VERB
ftr-370	4041	23	that	that	SCONJ
ftr-370	4041	24	supplemental	supplemental	ADJ
ftr-370	4041	25	unemployment	unemployment	NOUN
ftr-370	4041	26	benefits	benefit	NOUN
ftr-370	4041	27	paid	pay	VERB
ftr-370	4041	28	to	to	ADP
ftr-370	4041	29	workers	worker	NOUN
ftr-370	4041	30	(	(	PUNCT
ftr-370	4041	31	including	include	VERB
ftr-370	4041	32	management	management	NOUN
ftr-370	4041	33	,	,	PUNCT
ftr-370	4041	34	temporary	temporary	ADJ
ftr-370	4041	35	and	and	CCONJ
ftr-370	4041	36	unionized	unionized	ADJ
ftr-370	4041	37	employees	employee	NOUN
ftr-370	4041	38	)	)	PUNCT
ftr-370	4041	39	who	who	PRON
ftr-370	4041	40	are	be	AUX
ftr-370	4041	41	voluntarily	voluntarily	ADV
ftr-370	4041	42	or	or	CCONJ
ftr-370	4041	43	involuntarily	involuntarily	ADV
ftr-370	4041	44	separated	separate	VERB
ftr-370	4041	45	from	from	ADP
ftr-370	4041	46	service	service	NOUN
ftr-370	4041	47	are	be	AUX
ftr-370	4041	48	treated	treat	VERB
ftr-370	4041	49	as	as	ADP
ftr-370	4041	50	wages	wage	NOUN
ftr-370	4041	51	subject	subject	ADJ
ftr-370	4041	52	to	to	ADP
ftr-370	4041	53	withholding	withhold	VERB
ftr-370	4041	54	under	under	ADP
ftr-370	4041	55	fica	fica	PROPN
ftr-370	4041	56	and	and	CCONJ
ftr-370	4041	57	the	the	DET
ftr-370	4041	58	railroad	railroad	NOUN
ftr-370	4041	59	retirement	retirement	PROPN
ftr-370	4041	60	tax	tax	PROPN
ftr-370	4041	61	act	act	PROPN
ftr-370	4041	62	.	.	PUNCT
ftr-370	4042	1	a.	a.	PROPN
ftr-370	4042	2	united	united	PROPN
ftr-370	4042	3	states	states	PROPN
ftr-370	4042	4	v.	v.	ADP
ftr-370	4042	5	jps	jps	PROPN
ftr-370	4042	6	composite	composite	PROPN
ftr-370	4042	7	materials	materials	PROPN
ftr-370	4042	8	corp	corp	PROPN
ftr-370	4042	9	.	.	PROPN
ftr-370	4042	10	,	,	PUNCT
ftr-370	4042	11	101	101	NUM
ftr-370	4042	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	4042	13	2008	2008	NUM
ftr-370	4042	14	-	-	SYM
ftr-370	4042	15	1488	1488	NUM
ftr-370	4042	16	(	(	PUNCT
ftr-370	4042	17	d.	d.	PROPN
ftr-370	4042	18	s.c	s.c	PROPN
ftr-370	4042	19	.	.	PROPN
ftr-370	4043	1	3/25/08	3/25/08	NUM
ftr-370	4043	2	)	)	PUNCT
ftr-370	4043	3	.	.	PUNCT
ftr-370	4044	1	summary	summary	NOUN
ftr-370	4044	2	judgment	judgment	NOUN
ftr-370	4044	3	was	be	AUX
ftr-370	4044	4	granted	grant	VERB
ftr-370	4044	5	to	to	ADP
ftr-370	4044	6	the	the	DET
ftr-370	4044	7	united	united	PROPN
ftr-370	4044	8	states	states	PROPN
ftr-370	4044	9	in	in	ADP
ftr-370	4044	10	a	a	DET
ftr-370	4044	11	suit	suit	NOUN
ftr-370	4044	12	to	to	PART
ftr-370	4044	13	recover	recover	VERB
ftr-370	4044	14	an	an	DET
ftr-370	4044	15	erroneous	erroneous	ADJ
ftr-370	4044	16	refund	refund	NOUN
ftr-370	4044	17	of	of	ADP
ftr-370	4044	18	fica	fica	PROPN
ftr-370	4044	19	and	and	CCONJ
ftr-370	4044	20	medicare	medicare	PROPN
ftr-370	4044	21	taxes	taxis	NOUN
ftr-370	4044	22	paid	pay	VERB
ftr-370	4044	23	with	with	ADP
ftr-370	4044	24	respect	respect	NOUN
ftr-370	4044	25	to	to	ADP
ftr-370	4044	26	supplemental	supplemental	ADJ
ftr-370	4044	27	unemployment	unemployment	NOUN
ftr-370	4044	28	compensation	compensation	NOUN
ftr-370	4044	29	benefits	benefit	NOUN
ftr-370	4044	30	.	.	PUNCT
ftr-370	4045	1	the	the	DET
ftr-370	4045	2	case	case	NOUN
ftr-370	4045	3	was	be	AUX
ftr-370	4045	4	being	be	AUX
ftr-370	4045	5	held	hold	VERB
ftr-370	4045	6	pending	pende	VERB
ftr-370	4045	7	resolution	resolution	NOUN
ftr-370	4045	8	of	of	ADP
ftr-370	4045	9	the	the	DET
ftr-370	4045	10	issue	issue	NOUN
ftr-370	4045	11	in	in	ADP
ftr-370	4045	12	csx	csx	PROPN
ftr-370	4045	13	corp	corp	PROPN
ftr-370	4045	14	.	.	PROPN
ftr-370	4045	15	4	4	X
ftr-370	4045	16	.	.	X
ftr-370	4046	1	railroad	railroad	NOUN
ftr-370	4046	2	ties	tie	NOUN
ftr-370	4046	3	bind	bind	VERB
ftr-370	4046	4	a	a	DET
ftr-370	4046	5	subsidiary	subsidiary	NOUN
ftr-370	4046	6	to	to	ADP
ftr-370	4046	7	its	its	PRON
ftr-370	4046	8	related	related	ADJ
ftr-370	4046	9	rail	rail	NOUN
ftr-370	4046	10	carrier	carrier	NOUN
ftr-370	4046	11	for	for	ADP
ftr-370	4046	12	purposes	purpose	NOUN
ftr-370	4046	13	of	of	ADP
ftr-370	4046	14	railroad	railroad	NOUN
ftr-370	4046	15	retirement	retirement	NOUN
ftr-370	4046	16	and	and	CCONJ
ftr-370	4046	17	unemployment	unemployment	NOUN
ftr-370	4046	18	taxes	taxis	NOUN
ftr-370	4046	19	.	.	PUNCT
ftr-370	4047	1	transserve	transserve	VERB
ftr-370	4047	2	,	,	PUNCT
ftr-370	4047	3	inc	inc	PROPN
ftr-370	4047	4	.	.	PROPN
ftr-370	4048	1	v.	v.	PROPN
ftr-370	4048	2	united	united	PROPN
ftr-370	4048	3	states	states	PROPN
ftr-370	4048	4	,	,	PUNCT
ftr-370	4048	5	521	521	NUM
ftr-370	4048	6	f.3d	f.3d	NUM
ftr-370	4048	7	462	462	NUM
ftr-370	4048	8	(	(	PUNCT
ftr-370	4048	9	5th	5th	ADJ
ftr-370	4048	10	cir	cir	NOUN
ftr-370	4048	11	.	.	PUNCT
ftr-370	4049	1	3/19/08	3/19/08	NUM
ftr-370	4049	2	)	)	PUNCT
ftr-370	4049	3	.	.	PUNCT
ftr-370	4050	1	commonly	commonly	ADV
ftr-370	4050	2	controlled	control	VERB
ftr-370	4050	3	subsidiary	subsidiary	NOUN
ftr-370	4050	4	that	that	PRON
ftr-370	4050	5	derived	derive	VERB
ftr-370	4050	6	75	75	NUM
ftr-370	4050	7	percent	percent	NOUN
ftr-370	4050	8	of	of	ADP
ftr-370	4050	9	its	its	PRON
ftr-370	4050	10	income	income	NOUN
ftr-370	4050	11	from	from	ADP
ftr-370	4050	12	the	the	DET
ftr-370	4050	13	manufacture	manufacture	NOUN
ftr-370	4050	14	and	and	CCONJ
ftr-370	4050	15	sale	sale	NOUN
ftr-370	4050	16	of	of	ADP
ftr-370	4050	17	railroad	railroad	NOUN
ftr-370	4050	18	ties	tie	NOUN
ftr-370	4050	19	for	for	ADP
ftr-370	4050	20	its	its	PRON
ftr-370	4050	21	related	relate	VERB
ftr-370	4050	22	rail	rail	NOUN
ftr-370	4050	23	carrier	carrier	NOUN
ftr-370	4050	24	was	be	AUX
ftr-370	4050	25	held	hold	VERB
ftr-370	4050	26	to	to	PART
ftr-370	4050	27	provide	provide	VERB
ftr-370	4050	28	“	"	PUNCT
ftr-370	4050	29	service	service	NOUN
ftr-370	4050	30	in	in	ADP
ftr-370	4050	31	connection	connection	NOUN
ftr-370	4050	32	with	with	ADP
ftr-370	4050	33	transportation	transportation	NOUN
ftr-370	4050	34	by	by	ADP
ftr-370	4050	35	rail	rail	NOUN
ftr-370	4050	36	.	.	PUNCT
ftr-370	4050	37	”	"	PUNCT
ftr-370	4051	1	the	the	DET
ftr-370	4051	2	subsidiary	subsidiary	NOUN
ftr-370	4051	3	was	be	AUX
ftr-370	4051	4	thus	thus	ADV
ftr-370	4051	5	held	hold	VERB
ftr-370	4051	6	responsible	responsible	ADJ
ftr-370	4051	7	for	for	ADP
ftr-370	4051	8	railroad	railroad	NOUN
ftr-370	4051	9	retirement	retirement	NOUN
ftr-370	4051	10	act	act	NOUN
ftr-370	4051	11	and	and	CCONJ
ftr-370	4051	12	railroad	railroad	NOUN
ftr-370	4051	13	unemployment	unemployment	NOUN
ftr-370	4051	14	act	act	NOUN
ftr-370	4051	15	taxes	taxis	NOUN
ftr-370	4051	16	on	on	ADP
ftr-370	4051	17	wages	wage	NOUN
ftr-370	4051	18	paid	pay	VERB
ftr-370	4051	19	to	to	ADP
ftr-370	4051	20	employees	employee	NOUN
ftr-370	4051	21	.	.	PUNCT
ftr-370	4052	1	the	the	DET
ftr-370	4052	2	court	court	NOUN
ftr-370	4052	3	affirmed	affirm	VERB
ftr-370	4052	4	lower	low	ADJ
ftr-370	4052	5	court	court	NOUN
ftr-370	4052	6	holding	holding	NOUN
ftr-370	4052	7	rejecting	reject	VERB
ftr-370	4052	8	the	the	DET
ftr-370	4052	9	taxpayer	taxpayer	NOUN
ftr-370	4052	10	’s	’s	PART
ftr-370	4052	11	claim	claim	NOUN
ftr-370	4052	12	that	that	SCONJ
ftr-370	4052	13	it	it	PRON
ftr-370	4052	14	was	be	AUX
ftr-370	4052	15	required	require	VERB
ftr-370	4052	16	only	only	ADV
ftr-370	4052	17	to	to	PART
ftr-370	4052	18	pay	pay	VERB
ftr-370	4052	19	the	the	DET
ftr-370	4052	20	lower	low	ADJ
ftr-370	4052	21	fica	fica	PROPN
ftr-370	4052	22	and	and	CCONJ
ftr-370	4052	23	futa	futa	ADJ
ftr-370	4052	24	taxes	taxis	NOUN
ftr-370	4052	25	on	on	ADP
ftr-370	4052	26	wages	wage	NOUN
ftr-370	4052	27	.	.	PUNCT
ftr-370	4053	1	5	5	X
ftr-370	4053	2	.	.	X
ftr-370	4053	3	rev	rev	PROPN
ftr-370	4053	4	.	.	PROPN
ftr-370	4054	1	rul	rul	PROPN
ftr-370	4054	2	.	.	PUNCT
ftr-370	4054	3	2008	2008	NUM
ftr-370	4054	4	-	-	SYM
ftr-370	4054	5	29	29	NUM
ftr-370	4054	6	,	,	PUNCT
ftr-370	4054	7	2008	2008	NUM
ftr-370	4054	8	-	-	SYM
ftr-370	4054	9	24	24	NUM
ftr-370	4054	10	i.r.b	i.r.b	NOUN
ftr-370	4054	11	.	.	PUNCT
ftr-370	4055	1	1149	1149	NUM
ftr-370	4055	2	(	(	PUNCT
ftr-370	4055	3	6/15/08	6/15/08	NUM
ftr-370	4055	4	)	)	PUNCT
ftr-370	4055	5	.	.	PUNCT
ftr-370	4056	1	the	the	DET
ftr-370	4056	2	ruling	ruling	NOUN
ftr-370	4056	3	provides	provide	VERB
ftr-370	4056	4	rules	rule	NOUN
ftr-370	4056	5	to	to	PART
ftr-370	4056	6	determine	determine	VERB
ftr-370	4056	7	withholding	withholding	NOUN
ftr-370	4056	8	rates	rate	NOUN
ftr-370	4056	9	with	with	ADP
ftr-370	4056	10	respect	respect	NOUN
ftr-370	4056	11	to	to	ADP
ftr-370	4056	12	payment	payment	NOUN
ftr-370	4056	13	of	of	ADP
ftr-370	4056	14	supplemental	supplemental	ADJ
ftr-370	4056	15	wages	wage	NOUN
ftr-370	4056	16	in	in	ADP
ftr-370	4056	17	nine	nine	NUM
ftr-370	4056	18	different	different	ADJ
ftr-370	4056	19	situations	situation	NOUN
ftr-370	4056	20	.	.	PUNCT
ftr-370	4057	1	462	462	NUM
ftr-370	4057	2	florida	florida	PROPN
ftr-370	4057	3	tax	tax	PROPN
ftr-370	4057	4	review	review	NOUN
ftr-370	4057	5	[	[	X
ftr-370	4057	6	vol	vol	NOUN
ftr-370	4057	7	.	.	PUNCT
ftr-370	4058	1	9	9	NUM
ftr-370	4058	2	:	:	SYM
ftr-370	4058	3	si	si	PROPN
ftr-370	4058	4	6	6	NUM
ftr-370	4058	5	.	.	PUNCT
ftr-370	4059	1	the	the	DET
ftr-370	4059	2	heroes	hero	NOUN
ftr-370	4059	3	earnings	earning	NOUN
ftr-370	4059	4	assistance	assistance	NOUN
ftr-370	4059	5	and	and	CCONJ
ftr-370	4059	6	relief	relief	NOUN
ftr-370	4059	7	tax	tax	NOUN
ftr-370	4059	8	act	act	NOUN
ftr-370	4059	9	of	of	ADP
ftr-370	4059	10	2008	2008	NUM
ftr-370	4059	11	clarified	clarify	VERB
ftr-370	4059	12	that	that	SCONJ
ftr-370	4059	13	any	any	DET
ftr-370	4059	14	amount	amount	NOUN
ftr-370	4059	15	excludable	excludable	ADJ
ftr-370	4059	16	from	from	ADP
ftr-370	4059	17	gross	gross	ADJ
ftr-370	4059	18	income	income	NOUN
ftr-370	4059	19	under	under	ADP
ftr-370	4059	20	§	§	NOUN
ftr-370	4059	21	139b	139b	NOUN
ftr-370	4059	22	[	[	X
ftr-370	4059	23	certain	certain	ADJ
ftr-370	4059	24	qualified	qualified	ADJ
ftr-370	4059	25	benefits	benefit	NOUN
ftr-370	4059	26	to	to	PART
ftr-370	4059	27	volunteer	volunteer	VERB
ftr-370	4059	28	firefighters	firefighter	NOUN
ftr-370	4059	29	and	and	CCONJ
ftr-370	4059	30	emergency	emergency	NOUN
ftr-370	4059	31	medical	medical	ADJ
ftr-370	4059	32	responders	responder	NOUN
ftr-370	4059	33	]	]	PUNCT
ftr-370	4059	34	is	be	AUX
ftr-370	4059	35	not	not	PART
ftr-370	4059	36	subject	subject	ADJ
ftr-370	4059	37	to	to	ADP
ftr-370	4059	38	social	social	ADJ
ftr-370	4059	39	security	security	NOUN
ftr-370	4059	40	tax	tax	NOUN
ftr-370	4059	41	or	or	CCONJ
ftr-370	4059	42	unemployment	unemployment	NOUN
ftr-370	4059	43	tax	tax	NOUN
ftr-370	4059	44	.	.	PUNCT
ftr-370	4060	1	7	7	X
ftr-370	4060	2	.	.	X
ftr-370	4060	3	truck	truck	NOUN
ftr-370	4060	4	drivers	driver	NOUN
ftr-370	4060	5	are	be	AUX
ftr-370	4060	6	employees	employee	NOUN
ftr-370	4060	7	but	but	CCONJ
ftr-370	4060	8	relief	relief	NOUN
ftr-370	4060	9	was	be	AUX
ftr-370	4060	10	granted	grant	VERB
ftr-370	4060	11	under	under	ADP
ftr-370	4060	12	§	§	PROPN
ftr-370	4060	13	530	530	NUM
ftr-370	4060	14	of	of	ADP
ftr-370	4060	15	the	the	DET
ftr-370	4060	16	revenue	revenue	NOUN
ftr-370	4060	17	act	act	NOUN
ftr-370	4060	18	of	of	ADP
ftr-370	4060	19	1978	1978	NUM
ftr-370	4060	20	.	.	PUNCT
ftr-370	4061	1	peno	peno	PROPN
ftr-370	4061	2	trucking	trucking	PROPN
ftr-370	4061	3	,	,	PUNCT
ftr-370	4061	4	inc	inc	PROPN
ftr-370	4061	5	.	.	PROPN
ftr-370	4062	1	v.	v.	PROPN
ftr-370	4062	2	commissioner	commissioner	PROPN
ftr-370	4062	3	,	,	PUNCT
ftr-370	4062	4	296	296	NUM
ftr-370	4062	5	fed.appx	fed.appx	NOUN
ftr-370	4062	6	.	.	PUNCT
ftr-370	4063	1	449	449	NUM
ftr-370	4063	2	(	(	PUNCT
ftr-370	4063	3	6th	6th	ADJ
ftr-370	4063	4	cir	cir	NOUN
ftr-370	4063	5	.	.	PUNCT
ftr-370	4063	6	10/3/08	10/3/08	NUM
ftr-370	4063	7	)	)	PUNCT
ftr-370	4063	8	.	.	PUNCT
ftr-370	4064	1	the	the	DET
ftr-370	4064	2	taxpayer	taxpayer	NOUN
ftr-370	4064	3	leased	lease	VERB
ftr-370	4064	4	tractor	tractor	NOUN
ftr-370	4064	5	-	-	PUNCT
ftr-370	4064	6	trailer	trailer	NOUN
ftr-370	4064	7	combinations	combination	NOUN
ftr-370	4064	8	to	to	ADP
ftr-370	4064	9	another	another	DET
ftr-370	4064	10	company	company	NOUN
ftr-370	4064	11	and	and	CCONJ
ftr-370	4064	12	supplied	supply	VERB
ftr-370	4064	13	the	the	DET
ftr-370	4064	14	drivers	driver	NOUN
ftr-370	4064	15	.	.	PUNCT
ftr-370	4065	1	the	the	DET
ftr-370	4065	2	drivers	driver	NOUN
ftr-370	4065	3	entered	enter	VERB
ftr-370	4065	4	into	into	ADP
ftr-370	4065	5	agreements	agreement	NOUN
ftr-370	4065	6	with	with	ADP
ftr-370	4065	7	the	the	DET
ftr-370	4065	8	taxpayer	taxpayer	NOUN
ftr-370	4065	9	that	that	SCONJ
ftr-370	4065	10	they	they	PRON
ftr-370	4065	11	were	be	AUX
ftr-370	4065	12	independent	independent	ADJ
ftr-370	4065	13	contractors	contractor	NOUN
ftr-370	4065	14	and	and	CCONJ
ftr-370	4065	15	the	the	DET
ftr-370	4065	16	taxpayer	taxpayer	NOUN
ftr-370	4065	17	reported	report	VERB
ftr-370	4065	18	the	the	DET
ftr-370	4065	19	drivers	driver	NOUN
ftr-370	4065	20	’	’	PART
ftr-370	4065	21	incomes	income	NOUN
ftr-370	4065	22	on	on	ADP
ftr-370	4065	23	form	form	NOUN
ftr-370	4065	24	1099	1099	NUM
ftr-370	4065	25	.	.	PUNCT
ftr-370	4066	1	the	the	DET
ftr-370	4066	2	court	court	NOUN
ftr-370	4066	3	affirmed	affirm	VERB
ftr-370	4066	4	the	the	DET
ftr-370	4066	5	tax	tax	NOUN
ftr-370	4066	6	court	court	NOUN
ftr-370	4066	7	’s	’s	PART
ftr-370	4066	8	holding	hold	VERB
ftr-370	4066	9	that	that	SCONJ
ftr-370	4066	10	the	the	DET
ftr-370	4066	11	drivers	driver	NOUN
ftr-370	4066	12	were	be	AUX
ftr-370	4066	13	employees	employee	NOUN
ftr-370	4066	14	relying	rely	VERB
ftr-370	4066	15	on	on	ADP
ftr-370	4066	16	the	the	DET
ftr-370	4066	17	tax	tax	NOUN
ftr-370	4066	18	court	court	NOUN
ftr-370	4066	19	’s	’s	PART
ftr-370	4066	20	conclusions	conclusion	NOUN
ftr-370	4066	21	that	that	SCONJ
ftr-370	4066	22	(	(	PUNCT
ftr-370	4066	23	1	1	X
ftr-370	4066	24	)	)	PUNCT
ftr-370	4066	25	the	the	DET
ftr-370	4066	26	taxpayer	taxpayer	NOUN
ftr-370	4066	27	oversaw	oversee	VERB
ftr-370	4066	28	the	the	DET
ftr-370	4066	29	drivers	driver	NOUN
ftr-370	4066	30	’	’	PART
ftr-370	4066	31	responsibilities	responsibility	NOUN
ftr-370	4066	32	,	,	PUNCT
ftr-370	4066	33	determined	determine	VERB
ftr-370	4066	34	the	the	DET
ftr-370	4066	35	days	day	NOUN
ftr-370	4066	36	they	they	PRON
ftr-370	4066	37	could	could	AUX
ftr-370	4066	38	work	work	VERB
ftr-370	4066	39	,	,	PUNCT
ftr-370	4066	40	and	and	CCONJ
ftr-370	4066	41	controlled	control	VERB
ftr-370	4066	42	the	the	DET
ftr-370	4066	43	loads	load	NOUN
ftr-370	4066	44	they	they	PRON
ftr-370	4066	45	would	would	AUX
ftr-370	4066	46	haul	haul	VERB
ftr-370	4066	47	;	;	PUNCT
ftr-370	4066	48	(	(	PUNCT
ftr-370	4066	49	2	2	X
ftr-370	4066	50	)	)	PUNCT
ftr-370	4066	51	made	make	VERB
ftr-370	4066	52	a	a	DET
ftr-370	4066	53	substantial	substantial	ADJ
ftr-370	4066	54	investment	investment	NOUN
ftr-370	4066	55	to	to	PART
ftr-370	4066	56	acquire	acquire	VERB
ftr-370	4066	57	and	and	CCONJ
ftr-370	4066	58	maintain	maintain	VERB
ftr-370	4066	59	the	the	DET
ftr-370	4066	60	trucks	truck	NOUN
ftr-370	4066	61	;	;	PUNCT
ftr-370	4066	62	(	(	PUNCT
ftr-370	4066	63	3	3	X
ftr-370	4066	64	)	)	PUNCT
ftr-370	4066	65	the	the	DET
ftr-370	4066	66	drivers	driver	NOUN
ftr-370	4066	67	did	do	AUX
ftr-370	4066	68	not	not	PART
ftr-370	4066	69	assume	assume	VERB
ftr-370	4066	70	a	a	DET
ftr-370	4066	71	risk	risk	NOUN
ftr-370	4066	72	of	of	ADP
ftr-370	4066	73	loss	loss	NOUN
ftr-370	4066	74	;	;	PUNCT
ftr-370	4066	75	(	(	PUNCT
ftr-370	4066	76	4	4	X
ftr-370	4066	77	)	)	PUNCT
ftr-370	4066	78	the	the	DET
ftr-370	4066	79	taxpayer	taxpayer	NOUN
ftr-370	4066	80	had	have	VERB
ftr-370	4066	81	the	the	DET
ftr-370	4066	82	right	right	NOUN
ftr-370	4066	83	to	to	PART
ftr-370	4066	84	discharge	discharge	VERB
ftr-370	4066	85	its	its	PRON
ftr-370	4066	86	drivers	driver	NOUN
ftr-370	4066	87	;	;	PUNCT
ftr-370	4066	88	(	(	PUNCT
ftr-370	4066	89	5	5	X
ftr-370	4066	90	)	)	PUNCT
ftr-370	4066	91	the	the	DET
ftr-370	4066	92	drivers	driver	NOUN
ftr-370	4066	93	performed	perform	VERB
ftr-370	4066	94	a	a	DET
ftr-370	4066	95	service	service	NOUN
ftr-370	4066	96	that	that	PRON
ftr-370	4066	97	was	be	AUX
ftr-370	4066	98	essential	essential	ADJ
ftr-370	4066	99	to	to	ADP
ftr-370	4066	100	the	the	DET
ftr-370	4066	101	taxpayer	taxpayer	NOUN
ftr-370	4066	102	’s	’s	PART
ftr-370	4066	103	operations	operation	NOUN
ftr-370	4066	104	;	;	PUNCT
ftr-370	4066	105	(	(	PUNCT
ftr-370	4066	106	6	6	X
ftr-370	4066	107	)	)	PUNCT
ftr-370	4066	108	the	the	DET
ftr-370	4066	109	drivers	driver	NOUN
ftr-370	4066	110	worked	work	VERB
ftr-370	4066	111	in	in	ADP
ftr-370	4066	112	the	the	DET
ftr-370	4066	113	course	course	NOUN
ftr-370	4066	114	of	of	ADP
ftr-370	4066	115	the	the	DET
ftr-370	4066	116	taxpayer	taxpayer	NOUN
ftr-370	4066	117	’s	’s	PART
ftr-370	4066	118	business	business	NOUN
ftr-370	4066	119	rather	rather	ADV
ftr-370	4066	120	than	than	ADP
ftr-370	4066	121	having	have	VERB
ftr-370	4066	122	a	a	DET
ftr-370	4066	123	transitory	transitory	ADJ
ftr-370	4066	124	relationship	relationship	NOUN
ftr-370	4066	125	with	with	ADP
ftr-370	4066	126	the	the	DET
ftr-370	4066	127	taxpayer	taxpayer	NOUN
ftr-370	4066	128	;	;	PUNCT
ftr-370	4066	129	and	and	CCONJ
ftr-370	4066	130	(	(	PUNCT
ftr-370	4066	131	7	7	X
ftr-370	4066	132	)	)	PUNCT
ftr-370	4066	133	although	although	SCONJ
ftr-370	4066	134	the	the	DET
ftr-370	4066	135	taxpayer	taxpayer	NOUN
ftr-370	4066	136	and	and	CCONJ
ftr-370	4066	137	its	its	PRON
ftr-370	4066	138	drivers	driver	NOUN
ftr-370	4066	139	entered	enter	VERB
ftr-370	4066	140	into	into	ADP
ftr-370	4066	141	written	write	VERB
ftr-370	4066	142	agreements	agreement	NOUN
ftr-370	4066	143	which	which	PRON
ftr-370	4066	144	expressly	expressly	ADV
ftr-370	4066	145	provided	provide	VERB
ftr-370	4066	146	that	that	SCONJ
ftr-370	4066	147	the	the	DET
ftr-370	4066	148	drivers	driver	NOUN
ftr-370	4066	149	were	be	AUX
ftr-370	4066	150	independent	independent	ADJ
ftr-370	4066	151	contractors	contractor	NOUN
ftr-370	4066	152	,	,	PUNCT
ftr-370	4066	153	the	the	DET
ftr-370	4066	154	facts	fact	NOUN
ftr-370	4066	155	indicated	indicate	VERB
ftr-370	4066	156	otherwise	otherwise	ADV
ftr-370	4066	157	.	.	PUNCT
ftr-370	4067	1	the	the	DET
ftr-370	4067	2	appellate	appellate	ADJ
ftr-370	4067	3	court	court	NOUN
ftr-370	4067	4	reversed	reverse	VERB
ftr-370	4067	5	the	the	DET
ftr-370	4067	6	tax	tax	NOUN
ftr-370	4067	7	court	court	NOUN
ftr-370	4067	8	’s	’s	PART
ftr-370	4067	9	holding	hold	VERB
ftr-370	4067	10	that	that	SCONJ
ftr-370	4067	11	the	the	DET
ftr-370	4067	12	taxpayer	taxpayer	NOUN
ftr-370	4067	13	was	be	AUX
ftr-370	4067	14	not	not	PART
ftr-370	4067	15	entitled	entitle	VERB
ftr-370	4067	16	to	to	ADP
ftr-370	4067	17	relief	relief	NOUN
ftr-370	4067	18	under	under	ADP
ftr-370	4067	19	§	§	PROPN
ftr-370	4067	20	530	530	NUM
ftr-370	4067	21	of	of	ADP
ftr-370	4067	22	the	the	DET
ftr-370	4067	23	revenue	revenue	NOUN
ftr-370	4067	24	act	act	NOUN
ftr-370	4067	25	of	of	ADP
ftr-370	4067	26	1978	1978	NUM
ftr-370	4067	27	,	,	PUNCT
ftr-370	4067	28	which	which	PRON
ftr-370	4067	29	protected	protect	VERB
ftr-370	4067	30	employers	employer	NOUN
ftr-370	4067	31	from	from	ADP
ftr-370	4067	32	employment	employment	NOUN
ftr-370	4067	33	tax	tax	NOUN
ftr-370	4067	34	if	if	SCONJ
ftr-370	4067	35	there	there	PRON
ftr-370	4067	36	was	be	VERB
ftr-370	4067	37	a	a	DET
ftr-370	4067	38	reasonable	reasonable	ADJ
ftr-370	4067	39	basis	basis	NOUN
ftr-370	4067	40	for	for	ADP
ftr-370	4067	41	treating	treat	VERB
ftr-370	4067	42	workers	worker	NOUN
ftr-370	4067	43	as	as	ADP
ftr-370	4067	44	independent	independent	ADJ
ftr-370	4067	45	contractors	contractor	NOUN
ftr-370	4067	46	.	.	PUNCT
ftr-370	4068	1	the	the	DET
ftr-370	4068	2	court	court	NOUN
ftr-370	4068	3	noted	note	VERB
ftr-370	4068	4	that	that	SCONJ
ftr-370	4068	5	the	the	DET
ftr-370	4068	6	taxpayer	taxpayer	NOUN
ftr-370	4068	7	had	have	AUX
ftr-370	4068	8	consistently	consistently	ADV
ftr-370	4068	9	treated	treat	VERB
ftr-370	4068	10	drivers	driver	NOUN
ftr-370	4068	11	as	as	ADP
ftr-370	4068	12	independent	independent	ADJ
ftr-370	4068	13	contractors	contractor	NOUN
ftr-370	4068	14	and	and	CCONJ
ftr-370	4068	15	that	that	SCONJ
ftr-370	4068	16	the	the	DET
ftr-370	4068	17	taxpayer	taxpayer	NOUN
ftr-370	4068	18	reasonably	reasonably	ADV
ftr-370	4068	19	relied	rely	VERB
ftr-370	4068	20	on	on	ADP
ftr-370	4068	21	state	state	NOUN
ftr-370	4068	22	workers	worker	NOUN
ftr-370	4068	23	’	'	PUNCT
ftr-370	4068	24	compensation	compensation	NOUN
ftr-370	4068	25	decisions	decision	NOUN
ftr-370	4068	26	as	as	ADP
ftr-370	4068	27	a	a	DET
ftr-370	4068	28	basis	basis	NOUN
ftr-370	4068	29	for	for	ADP
ftr-370	4068	30	that	that	DET
ftr-370	4068	31	status	status	NOUN
ftr-370	4068	32	.	.	PUNCT
ftr-370	4069	1	8	8	X
ftr-370	4069	2	.	.	X
ftr-370	4069	3	section	section	NOUN
ftr-370	4069	4	403(b	403(b	PROPN
ftr-370	4069	5	)	)	PUNCT
ftr-370	4069	6	salary	salary	NOUN
ftr-370	4069	7	reduction	reduction	NOUN
ftr-370	4069	8	agreements	agreement	NOUN
ftr-370	4069	9	defined	define	VERB
ftr-370	4069	10	.	.	PUNCT
ftr-370	4070	1	t.d	t.d	PROPN
ftr-370	4070	2	.	.	PROPN
ftr-370	4070	3	9367	9367	NUM
ftr-370	4070	4	,	,	PUNCT
ftr-370	4071	1	payments	payment	NOUN
ftr-370	4071	2	made	make	VERB
ftr-370	4071	3	by	by	ADP
ftr-370	4071	4	reason	reason	NOUN
ftr-370	4071	5	of	of	ADP
ftr-370	4071	6	a	a	DET
ftr-370	4071	7	salary	salary	NOUN
ftr-370	4071	8	reduction	reduction	NOUN
ftr-370	4071	9	agreement	agreement	NOUN
ftr-370	4071	10	,	,	PUNCT
ftr-370	4071	11	72	72	NUM
ftr-370	4071	12	f.r	f.r	NOUN
ftr-370	4071	13	.	.	NOUN
ftr-370	4071	14	64939	64939	NUM
ftr-370	4071	15	(	(	PUNCT
ftr-370	4071	16	11/19/07	11/19/07	PROPN
ftr-370	4071	17	)	)	PUNCT
ftr-370	4071	18	.	.	PUNCT
ftr-370	4072	1	treasury	treasury	PROPN
ftr-370	4072	2	has	have	VERB
ftr-370	4072	3	finalized	finalize	VERB
ftr-370	4072	4	regulations	regulation	NOUN
ftr-370	4072	5	,	,	PUNCT
ftr-370	4072	6	§	§	PROPN
ftr-370	4072	7	31.3121(a)(5)-2	31.3121(a)(5)-2	NUM
ftr-370	4072	8	,	,	PUNCT
ftr-370	4072	9	defining	define	VERB
ftr-370	4072	10	contributions	contribution	NOUN
ftr-370	4072	11	to	to	ADP
ftr-370	4072	12	§	§	PROPN
ftr-370	4072	13	403(b	403(b	PROPN
ftr-370	4072	14	)	)	PUNCT
ftr-370	4072	15	plans	plan	NOUN
ftr-370	4072	16	under	under	ADP
ftr-370	4072	17	a	a	DET
ftr-370	4072	18	salary	salary	NOUN
ftr-370	4072	19	reduction	reduction	NOUN
ftr-370	4072	20	agreement	agreement	NOUN
ftr-370	4072	21	that	that	PRON
ftr-370	4072	22	are	be	AUX
ftr-370	4072	23	subject	subject	ADJ
ftr-370	4072	24	to	to	ADP
ftr-370	4072	25	employment	employment	NOUN
ftr-370	4072	26	taxes	taxis	NOUN
ftr-370	4072	27	.	.	PUNCT
ftr-370	4073	1	employer	employer	NOUN
ftr-370	4073	2	contributions	contribution	NOUN
ftr-370	4073	3	to	to	ADP
ftr-370	4073	4	a	a	DET
ftr-370	4073	5	§	§	PROPN
ftr-370	4073	6	403(b	403(b	PROPN
ftr-370	4073	7	)	)	PUNCT
ftr-370	4073	8	plan	plan	NOUN
ftr-370	4073	9	that	that	PRON
ftr-370	4073	10	are	be	AUX
ftr-370	4073	11	not	not	PART
ftr-370	4073	12	made	make	VERB
ftr-370	4073	13	pursuant	pursuant	ADJ
ftr-370	4073	14	to	to	ADP
ftr-370	4073	15	a	a	DET
ftr-370	4073	16	salary	salary	NOUN
ftr-370	4073	17	reduction	reduction	NOUN
ftr-370	4073	18	agreement	agreement	NOUN
ftr-370	4073	19	are	be	AUX
ftr-370	4073	20	not	not	PART
ftr-370	4073	21	subject	subject	ADJ
ftr-370	4073	22	to	to	ADP
ftr-370	4073	23	employment	employment	NOUN
ftr-370	4073	24	taxes	taxis	NOUN
ftr-370	4073	25	.	.	PUNCT
ftr-370	4074	1	a	a	DET
ftr-370	4074	2	salary	salary	NOUN
ftr-370	4074	3	reduction	reduction	NOUN
ftr-370	4074	4	agreement	agreement	NOUN
ftr-370	4074	5	exists	exist	VERB
ftr-370	4074	6	if	if	SCONJ
ftr-370	4074	7	the	the	DET
ftr-370	4074	8	employee	employee	NOUN
ftr-370	4074	9	elects	elect	VERB
ftr-370	4074	10	to	to	PART
ftr-370	4074	11	reduce	reduce	VERB
ftr-370	4074	12	compensation	compensation	NOUN
ftr-370	4074	13	pursuant	pursuant	NOUN
ftr-370	4074	14	to	to	ADP
ftr-370	4074	15	a	a	DET
ftr-370	4074	16	cash	cash	NOUN
ftr-370	4074	17	or	or	CCONJ
ftr-370	4074	18	deferred	deferred	ADJ
ftr-370	4074	19	election	election	NOUN
ftr-370	4074	20	,	,	PUNCT
ftr-370	4074	21	the	the	DET
ftr-370	4074	22	employee	employee	NOUN
ftr-370	4074	23	elects	elect	NOUN
ftr-370	4074	24	to	to	PART
ftr-370	4074	25	reduce	reduce	VERB
ftr-370	4074	26	compensation	compensation	NOUN
ftr-370	4074	27	under	under	ADP
ftr-370	4074	28	a	a	DET
ftr-370	4074	29	one	one	NUM
ftr-370	4074	30	-	-	PUNCT
ftr-370	4074	31	time	time	NOUN
ftr-370	4074	32	irrevocable	irrevocable	ADJ
ftr-370	4074	33	election	election	NOUN
ftr-370	4074	34	made	make	VERB
ftr-370	4074	35	at	at	ADP
ftr-370	4074	36	or	or	CCONJ
ftr-370	4074	37	before	before	ADP
ftr-370	4074	38	the	the	DET
ftr-370	4074	39	time	time	NOUN
ftr-370	4074	40	of	of	ADP
ftr-370	4074	41	initial	initial	ADJ
ftr-370	4074	42	eligibility	eligibility	NOUN
ftr-370	4074	43	to	to	PART
ftr-370	4074	44	participate	participate	VERB
ftr-370	4074	45	in	in	ADP
ftr-370	4074	46	the	the	DET
ftr-370	4074	47	plan	plan	NOUN
ftr-370	4074	48	,	,	PUNCT
ftr-370	4074	49	or	or	CCONJ
ftr-370	4074	50	the	the	DET
ftr-370	4074	51	employee	employee	NOUN
ftr-370	4074	52	agrees	agree	VERB
ftr-370	4074	53	as	as	ADP
ftr-370	4074	54	a	a	DET
ftr-370	4074	55	condition	condition	NOUN
ftr-370	4074	56	of	of	ADP
ftr-370	4074	57	employment	employment	NOUN
ftr-370	4074	58	(	(	PUNCT
ftr-370	4074	59	whether	whether	SCONJ
ftr-370	4074	60	imposed	impose	VERB
ftr-370	4074	61	by	by	ADP
ftr-370	4074	62	statute	statute	NOUN
ftr-370	4074	63	or	or	CCONJ
ftr-370	4074	64	otherwise	otherwise	ADV
ftr-370	4074	65	)	)	PUNCT
ftr-370	4074	66	to	to	PART
ftr-370	4074	67	make	make	VERB
ftr-370	4074	68	a	a	DET
ftr-370	4074	69	contribution	contribution	NOUN
ftr-370	4074	70	that	that	PRON
ftr-370	4074	71	reduces	reduce	VERB
ftr-370	4074	72	compensation	compensation	NOUN
ftr-370	4074	73	.	.	PUNCT
ftr-370	4075	1	2009	2009	NUM
ftr-370	4075	2	]	]	PUNCT
ftr-370	4075	3	recent	recent	ADJ
ftr-370	4075	4	developments	development	NOUN
ftr-370	4075	5	in	in	ADP
ftr-370	4075	6	federal	federal	ADJ
ftr-370	4075	7	income	income	NOUN
ftr-370	4075	8	taxation	taxation	NOUN
ftr-370	4075	9	463	463	NUM
ftr-370	4075	10	a.	a.	NOUN
ftr-370	4075	11	the	the	DET
ftr-370	4075	12	seventh	seventh	ADJ
ftr-370	4075	13	circuit	circuit	NOUN
ftr-370	4075	14	agrees	agree	VERB
ftr-370	4075	15	with	with	ADP
ftr-370	4075	16	the	the	DET
ftr-370	4075	17	irs	irs	PROPN
ftr-370	4075	18	position	position	NOUN
ftr-370	4075	19	on	on	ADP
ftr-370	4075	20	involuntary	involuntary	ADJ
ftr-370	4075	21	plans	plan	NOUN
ftr-370	4075	22	,	,	PUNCT
ftr-370	4075	23	with	with	ADP
ftr-370	4075	24	penalties	penalty	NOUN
ftr-370	4075	25	.	.	PUNCT
ftr-370	4076	1	university	university	NOUN
ftr-370	4076	2	of	of	ADP
ftr-370	4076	3	chicago	chicago	PROPN
ftr-370	4076	4	v	v	PROPN
ftr-370	4076	5	,	,	PUNCT
ftr-370	4076	6	united	united	PROPN
ftr-370	4076	7	states	states	PROPN
ftr-370	4076	8	,	,	PUNCT
ftr-370	4076	9	547	547	NUM
ftr-370	4076	10	f.3d	f.3d	NUM
ftr-370	4076	11	773	773	NUM
ftr-370	4076	12	(	(	PUNCT
ftr-370	4076	13	7th	7th	ADJ
ftr-370	4076	14	cir	cir	NOUN
ftr-370	4076	15	.	.	PUNCT
ftr-370	4077	1	10/29/08	10/29/08	NUM
ftr-370	4077	2	)	)	PUNCT
ftr-370	4077	3	.	.	PUNCT
ftr-370	4078	1	upholding	uphold	VERB
ftr-370	4078	2	the	the	DET
ftr-370	4078	3	district	district	NOUN
ftr-370	4078	4	court	court	NOUN
ftr-370	4078	5	(	(	PUNCT
ftr-370	4078	6	100	100	NUM
ftr-370	4078	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	4078	8	2007	2007	NUM
ftr-370	4078	9	-	-	SYM
ftr-370	4078	10	6261	6261	NUM
ftr-370	4078	11	(	(	PUNCT
ftr-370	4078	12	n.d	n.d	PROPN
ftr-370	4078	13	.	.	PROPN
ftr-370	4078	14	ill	ill	PROPN
ftr-370	4078	15	.	.	PUNCT
ftr-370	4079	1	8/21/07	8/21/07	NUM
ftr-370	4079	2	)	)	PUNCT
ftr-370	4079	3	)	)	PUNCT
ftr-370	4080	1	,	,	PUNCT
ftr-370	4080	2	the	the	DET
ftr-370	4080	3	appellate	appellate	ADJ
ftr-370	4080	4	court	court	NOUN
ftr-370	4080	5	held	hold	VERB
ftr-370	4080	6	that	that	SCONJ
ftr-370	4080	7	contributions	contribution	NOUN
ftr-370	4080	8	to	to	ADP
ftr-370	4080	9	employee	employee	NOUN
ftr-370	4080	10	§	§	PROPN
ftr-370	4080	11	403(b	403(b	PROPN
ftr-370	4080	12	)	)	PUNCT
ftr-370	4080	13	plans	plan	NOUN
ftr-370	4080	14	were	be	AUX
ftr-370	4080	15	subject	subject	ADJ
ftr-370	4080	16	to	to	ADP
ftr-370	4080	17	fica	fica	PROPN
ftr-370	4080	18	withholding	withholding	PROPN
ftr-370	4080	19	.	.	PUNCT
ftr-370	4081	1	the	the	DET
ftr-370	4081	2	university	university	PROPN
ftr-370	4081	3	of	of	ADP
ftr-370	4081	4	chicago	chicago	PROPN
ftr-370	4081	5	required	require	VERB
ftr-370	4081	6	employees	employee	NOUN
ftr-370	4081	7	to	to	PART
ftr-370	4081	8	make	make	VERB
ftr-370	4081	9	payments	payment	NOUN
ftr-370	4081	10	into	into	ADP
ftr-370	4081	11	a	a	DET
ftr-370	4081	12	§	§	PROPN
ftr-370	4081	13	403(b	403(b	PROPN
ftr-370	4081	14	)	)	PUNCT
ftr-370	4081	15	plan	plan	NOUN
ftr-370	4081	16	and	and	CCONJ
ftr-370	4081	17	referred	refer	VERB
ftr-370	4081	18	to	to	ADP
ftr-370	4081	19	the	the	DET
ftr-370	4081	20	employee	employee	NOUN
ftr-370	4081	21	contributions	contribution	NOUN
ftr-370	4081	22	as	as	ADP
ftr-370	4081	23	being	be	AUX
ftr-370	4081	24	withheld	withhold	VERB
ftr-370	4081	25	from	from	ADP
ftr-370	4081	26	salaries	salary	NOUN
ftr-370	4081	27	.	.	PUNCT
ftr-370	4082	1	employees	employee	NOUN
ftr-370	4082	2	were	be	AUX
ftr-370	4082	3	required	require	VERB
ftr-370	4082	4	to	to	PART
ftr-370	4082	5	sign	sign	VERB
ftr-370	4082	6	a	a	DET
ftr-370	4082	7	“	"	PUNCT
ftr-370	4082	8	salary	salary	NOUN
ftr-370	4082	9	reduction	reduction	NOUN
ftr-370	4082	10	agreement	agreement	NOUN
ftr-370	4082	11	.	.	PUNCT
ftr-370	4082	12	”	"	PUNCT
ftr-370	4083	1	the	the	DET
ftr-370	4083	2	university	university	NOUN
ftr-370	4083	3	also	also	ADV
ftr-370	4083	4	contributed	contribute	VERB
ftr-370	4083	5	to	to	ADP
ftr-370	4083	6	the	the	DET
ftr-370	4083	7	plan	plan	NOUN
ftr-370	4083	8	on	on	ADP
ftr-370	4083	9	behalf	behalf	NOUN
ftr-370	4083	10	of	of	ADP
ftr-370	4083	11	employees	employee	NOUN
ftr-370	4083	12	.	.	PUNCT
ftr-370	4084	1	section	section	NOUN
ftr-370	4084	2	3121(a)(5)(d	3121(a)(5)(d	NUM
ftr-370	4084	3	)	)	PUNCT
ftr-370	4084	4	excludes	exclude	VERB
ftr-370	4084	5	from	from	ADP
ftr-370	4084	6	wages	wage	NOUN
ftr-370	4084	7	subject	subject	ADJ
ftr-370	4084	8	to	to	ADP
ftr-370	4084	9	employment	employment	NOUN
ftr-370	4084	10	taxes	taxis	NOUN
ftr-370	4084	11	any	any	DET
ftr-370	4084	12	payment	payment	NOUN
ftr-370	4084	13	under	under	ADP
ftr-370	4084	14	a	a	DET
ftr-370	4084	15	§	§	PROPN
ftr-370	4084	16	403(b	403(b	PROPN
ftr-370	4084	17	)	)	PUNCT
ftr-370	4084	18	annuity	annuity	NOUN
ftr-370	4084	19	contract	contract	NOUN
ftr-370	4084	20	,	,	PUNCT
ftr-370	4084	21	“	"	PUNCT
ftr-370	4084	22	other	other	ADJ
ftr-370	4084	23	than	than	ADP
ftr-370	4084	24	a	a	DET
ftr-370	4084	25	payment	payment	NOUN
ftr-370	4084	26	for	for	ADP
ftr-370	4084	27	the	the	DET
ftr-370	4084	28	purchase	purchase	NOUN
ftr-370	4084	29	of	of	ADP
ftr-370	4084	30	such	such	DET
ftr-370	4084	31	a	a	DET
ftr-370	4084	32	contract	contract	NOUN
ftr-370	4084	33	which	which	PRON
ftr-370	4084	34	is	be	AUX
ftr-370	4084	35	made	make	VERB
ftr-370	4084	36	by	by	ADP
ftr-370	4084	37	reason	reason	NOUN
ftr-370	4084	38	of	of	ADP
ftr-370	4084	39	a	a	DET
ftr-370	4084	40	salary	salary	NOUN
ftr-370	4084	41	reduction	reduction	NOUN
ftr-370	4084	42	agreement	agreement	NOUN
ftr-370	4084	43	.	.	PUNCT
ftr-370	4084	44	”	"	PUNCT
ftr-370	4085	1	the	the	DET
ftr-370	4085	2	university	university	NOUN
ftr-370	4085	3	argued	argue	VERB
ftr-370	4085	4	that	that	SCONJ
ftr-370	4085	5	fica	fica	PROPN
ftr-370	4085	6	taxes	taxis	NOUN
ftr-370	4085	7	are	be	AUX
ftr-370	4085	8	payable	payable	ADJ
ftr-370	4085	9	only	only	ADV
ftr-370	4085	10	with	with	ADP
ftr-370	4085	11	respect	respect	NOUN
ftr-370	4085	12	to	to	ADP
ftr-370	4085	13	contributions	contribution	NOUN
ftr-370	4085	14	only	only	ADV
ftr-370	4085	15	if	if	SCONJ
ftr-370	4085	16	the	the	DET
ftr-370	4085	17	employee	employee	NOUN
ftr-370	4085	18	voluntarily	voluntarily	ADV
ftr-370	4085	19	agrees	agree	VERB
ftr-370	4085	20	to	to	PART
ftr-370	4085	21	receive	receive	VERB
ftr-370	4085	22	a	a	DET
ftr-370	4085	23	lower	low	ADJ
ftr-370	4085	24	stated	state	VERB
ftr-370	4085	25	salary	salary	NOUN
ftr-370	4085	26	plus	plus	CCONJ
ftr-370	4085	27	payments	payment	NOUN
ftr-370	4085	28	to	to	ADP
ftr-370	4085	29	the	the	DET
ftr-370	4085	30	plan	plan	NOUN
ftr-370	4085	31	in	in	ADP
ftr-370	4085	32	lieu	lieu	NOUN
ftr-370	4085	33	of	of	ADP
ftr-370	4085	34	cash	cash	NOUN
ftr-370	4085	35	.	.	PUNCT
ftr-370	4086	1	the	the	DET
ftr-370	4086	2	court	court	NOUN
ftr-370	4086	3	reasoned	reason	VERB
ftr-370	4086	4	that	that	SCONJ
ftr-370	4086	5	§	§	PROPN
ftr-370	4086	6	3121(a)(5)(d	3121(a)(5)(d	NUM
ftr-370	4086	7	)	)	PUNCT
ftr-370	4086	8	applies	apply	VERB
ftr-370	4086	9	to	to	ADP
ftr-370	4086	10	salary	salary	NOUN
ftr-370	4086	11	supplement	supplement	NOUN
ftr-370	4086	12	arrangements	arrangement	NOUN
ftr-370	4086	13	rather	rather	ADV
ftr-370	4086	14	than	than	ADP
ftr-370	4086	15	plans	plan	NOUN
ftr-370	4086	16	that	that	PRON
ftr-370	4086	17	provide	provide	VERB
ftr-370	4086	18	for	for	ADP
ftr-370	4086	19	a	a	DET
ftr-370	4086	20	reduction	reduction	NOUN
ftr-370	4086	21	in	in	ADP
ftr-370	4086	22	employee	employee	NOUN
ftr-370	4086	23	compensation	compensation	NOUN
ftr-370	4086	24	to	to	PART
ftr-370	4086	25	fund	fund	NOUN
ftr-370	4086	26	contributions	contribution	NOUN
ftr-370	4086	27	.	.	PUNCT
ftr-370	4087	1	•	•	NUM
ftr-370	4087	2	in	in	ADP
ftr-370	4087	3	addition	addition	NOUN
ftr-370	4087	4	,	,	PUNCT
ftr-370	4087	5	the	the	DET
ftr-370	4087	6	court	court	NOUN
ftr-370	4087	7	affirmed	affirm	VERB
ftr-370	4087	8	penalties	penalty	NOUN
ftr-370	4087	9	in	in	ADP
ftr-370	4087	10	the	the	DET
ftr-370	4087	11	amount	amount	NOUN
ftr-370	4087	12	of	of	ADP
ftr-370	4087	13	the	the	DET
ftr-370	4087	14	employee	employee	NOUN
ftr-370	4087	15	withholding	withhold	VERB
ftr-370	4087	16	that	that	SCONJ
ftr-370	4087	17	the	the	DET
ftr-370	4087	18	university	university	NOUN
ftr-370	4087	19	failed	fail	VERB
ftr-370	4087	20	to	to	PART
ftr-370	4087	21	collect	collect	VERB
ftr-370	4087	22	and	and	CCONJ
ftr-370	4087	23	failure	failure	NOUN
ftr-370	4087	24	to	to	ADP
ftr-370	4087	25	deposit	deposit	NOUN
ftr-370	4087	26	and	and	CCONJ
ftr-370	4087	27	failure	failure	NOUN
ftr-370	4087	28	to	to	PART
ftr-370	4087	29	pay	pay	VERB
ftr-370	4087	30	penalties	penalty	NOUN
ftr-370	4087	31	.	.	PUNCT
ftr-370	4088	1	the	the	DET
ftr-370	4088	2	court	court	NOUN
ftr-370	4088	3	found	find	VERB
ftr-370	4088	4	that	that	SCONJ
ftr-370	4088	5	the	the	DET
ftr-370	4088	6	university	university	NOUN
ftr-370	4088	7	’s	’s	PART
ftr-370	4088	8	failure	failure	NOUN
ftr-370	4088	9	to	to	PART
ftr-370	4088	10	make	make	VERB
ftr-370	4088	11	the	the	DET
ftr-370	4088	12	deposits	deposit	NOUN
ftr-370	4088	13	was	be	AUX
ftr-370	4088	14	not	not	PART
ftr-370	4088	15	due	due	ADJ
ftr-370	4088	16	to	to	ADP
ftr-370	4088	17	reasonable	reasonable	ADJ
ftr-370	4088	18	cause	cause	NOUN
ftr-370	4088	19	.	.	PUNCT
ftr-370	4089	1	the	the	DET
ftr-370	4089	2	university	university	NOUN
ftr-370	4089	3	asserted	assert	VERB
ftr-370	4089	4	under	under	ADP
ftr-370	4089	5	the	the	DET
ftr-370	4089	6	“	"	PUNCT
ftr-370	4089	7	divisible	divisible	ADJ
ftr-370	4089	8	tax	tax	NOUN
ftr-370	4089	9	doctrine	doctrine	NOUN
ftr-370	4089	10	”	"	PUNCT
ftr-370	4089	11	that	that	SCONJ
ftr-370	4089	12	its	its	PRON
ftr-370	4089	13	payment	payment	NOUN
ftr-370	4089	14	of	of	ADP
ftr-370	4089	15	a	a	DET
ftr-370	4089	16	portion	portion	NOUN
ftr-370	4089	17	of	of	ADP
ftr-370	4089	18	the	the	DET
ftr-370	4089	19	tax	tax	NOUN
ftr-370	4089	20	in	in	ADP
ftr-370	4089	21	order	order	NOUN
ftr-370	4089	22	to	to	PART
ftr-370	4089	23	bring	bring	VERB
ftr-370	4089	24	the	the	DET
ftr-370	4089	25	refund	refund	NOUN
ftr-370	4089	26	action	action	NOUN
ftr-370	4089	27	absolved	absolve	VERB
ftr-370	4089	28	it	it	PRON
ftr-370	4089	29	of	of	ADP
ftr-370	4089	30	the	the	DET
ftr-370	4089	31	penalty	penalty	NOUN
ftr-370	4089	32	.	.	PUNCT
ftr-370	4090	1	the	the	DET
ftr-370	4090	2	court	court	NOUN
ftr-370	4090	3	indicated	indicate	VERB
ftr-370	4090	4	that	that	SCONJ
ftr-370	4090	5	the	the	DET
ftr-370	4090	6	divisible	divisible	ADJ
ftr-370	4090	7	tax	tax	NOUN
ftr-370	4090	8	doctrine	doctrine	NOUN
ftr-370	4090	9	is	be	AUX
ftr-370	4090	10	jurisdictional	jurisdictional	ADJ
ftr-370	4090	11	and	and	CCONJ
ftr-370	4090	12	does	do	AUX
ftr-370	4090	13	not	not	PART
ftr-370	4090	14	absolve	absolve	VERB
ftr-370	4090	15	the	the	DET
ftr-370	4090	16	taxpayer	taxpayer	NOUN
ftr-370	4090	17	from	from	ADP
ftr-370	4090	18	applicable	applicable	ADJ
ftr-370	4090	19	penalties	penalty	NOUN
ftr-370	4090	20	.	.	PUNCT
ftr-370	4091	1	9	9	X
ftr-370	4091	2	.	.	X
ftr-370	4091	3	temporary	temporary	ADJ
ftr-370	4091	4	and	and	CCONJ
ftr-370	4091	5	proposed	propose	VERB
ftr-370	4091	6	regulations	regulation	NOUN
ftr-370	4091	7	simplify	simplify	VERB
ftr-370	4091	8	filing	filing	NOUN
ftr-370	4091	9	for	for	ADP
ftr-370	4091	10	small	small	ADJ
ftr-370	4091	11	employers	employer	NOUN
ftr-370	4091	12	.	.	PUNCT
ftr-370	4092	1	t.d	t.d	PROPN
ftr-370	4092	2	.	.	PROPN
ftr-370	4092	3	9440	9440	NUM
ftr-370	4092	4	,	,	PUNCT
ftr-370	4092	5	employer	employer	NOUN
ftr-370	4092	6	’s	’s	PART
ftr-370	4092	7	annual	annual	ADJ
ftr-370	4092	8	federal	federal	ADJ
ftr-370	4092	9	tax	tax	NOUN
ftr-370	4092	10	return	return	NOUN
ftr-370	4092	11	and	and	CCONJ
ftr-370	4092	12	modifications	modification	NOUN
ftr-370	4092	13	to	to	ADP
ftr-370	4092	14	the	the	DET
ftr-370	4092	15	deposit	deposit	NOUN
ftr-370	4092	16	rules	rule	NOUN
ftr-370	4092	17	,	,	PUNCT
ftr-370	4092	18	73	73	NUM
ftr-370	4092	19	f.r	f.r	NOUN
ftr-370	4092	20	.	.	PROPN
ftr-370	4092	21	79354	79354	NUM
ftr-370	4092	22	(	(	PUNCT
ftr-370	4092	23	12/29/08	12/29/08	NUM
ftr-370	4092	24	)	)	PUNCT
ftr-370	4092	25	;	;	PUNCT
ftr-370	4092	26	reg148568	reg148568	NOUN
ftr-370	4092	27	-	-	PUNCT
ftr-370	4092	28	04	04	NUM
ftr-370	4092	29	,	,	PUNCT
ftr-370	4092	30	employer	employer	NOUN
ftr-370	4092	31	’s	’s	PART
ftr-370	4092	32	annual	annual	ADJ
ftr-370	4092	33	federal	federal	ADJ
ftr-370	4092	34	tax	tax	NOUN
ftr-370	4092	35	return	return	NOUN
ftr-370	4092	36	and	and	CCONJ
ftr-370	4092	37	modifications	modification	NOUN
ftr-370	4092	38	to	to	ADP
ftr-370	4092	39	the	the	DET
ftr-370	4092	40	deposit	deposit	NOUN
ftr-370	4092	41	rules	rule	NOUN
ftr-370	4092	42	,	,	PUNCT
ftr-370	4092	43	73	73	NUM
ftr-370	4092	44	f.r	f.r	NOUN
ftr-370	4092	45	.	.	PROPN
ftr-370	4092	46	79423	79423	NUM
ftr-370	4092	47	(	(	PUNCT
ftr-370	4092	48	12/29/08	12/29/08	NUM
ftr-370	4092	49	)	)	PUNCT
ftr-370	4092	50	;	;	PUNCT
ftr-370	4092	51	rev.proc	rev.proc	NOUN
ftr-370	4092	52	.	.	NOUN
ftr-370	4092	53	2009	2009	NUM
ftr-370	4092	54	-	-	SYM
ftr-370	4092	55	13	13	NUM
ftr-370	4092	56	,	,	PUNCT
ftr-370	4092	57	2009	2009	NUM
ftr-370	4092	58	-	-	SYM
ftr-370	4092	59	3	3	NUM
ftr-370	4092	60	i.r.b	i.r.b	NOUN
ftr-370	4092	61	.	.	PUNCT
ftr-370	4093	1	(	(	PUNCT
ftr-370	4093	2	12/29/08	12/29/08	NUM
ftr-370	4093	3	)	)	PUNCT
ftr-370	4093	4	.	.	PUNCT
ftr-370	4094	1	temp	temp	NOUN
ftr-370	4094	2	.	.	PUNCT
ftr-370	4095	1	reg	reg	PROPN
ftr-370	4095	2	.	.	PUNCT
ftr-370	4096	1	§	§	PROPN
ftr-370	4096	2	31.6011(a)-1t(a)(5	31.6011(a)-1t(a)(5	PROPN
ftr-370	4096	3	)	)	PUNCT
ftr-370	4096	4	provides	provide	VERB
ftr-370	4096	5	for	for	ADP
ftr-370	4096	6	annual	annual	ADJ
ftr-370	4096	7	filing	filing	NOUN
ftr-370	4096	8	of	of	ADP
ftr-370	4096	9	employment	employment	NOUN
ftr-370	4096	10	tax	tax	NOUN
ftr-370	4096	11	returns	return	NOUN
ftr-370	4096	12	for	for	ADP
ftr-370	4096	13	employers	employer	NOUN
ftr-370	4096	14	notified	notify	VERB
ftr-370	4096	15	by	by	ADP
ftr-370	4096	16	the	the	DET
ftr-370	4096	17	irs	irs	PROPN
ftr-370	4096	18	to	to	PART
ftr-370	4096	19	file	file	VERB
ftr-370	4096	20	annual	annual	ADJ
ftr-370	4096	21	returns	return	NOUN
ftr-370	4096	22	on	on	ADP
ftr-370	4096	23	form	form	NOUN
ftr-370	4096	24	944	944	NUM
ftr-370	4096	25	(	(	PUNCT
ftr-370	4096	26	instead	instead	ADV
ftr-370	4096	27	of	of	ADP
ftr-370	4096	28	quarterly	quarterly	ADJ
ftr-370	4096	29	filings	filing	NOUN
ftr-370	4096	30	on	on	ADP
ftr-370	4096	31	form	form	NOUN
ftr-370	4096	32	941	941	NUM
ftr-370	4096	33	)	)	PUNCT
ftr-370	4096	34	,	,	PUNCT
ftr-370	4096	35	generally	generally	ADV
ftr-370	4096	36	applicable	applicable	ADJ
ftr-370	4096	37	to	to	ADP
ftr-370	4096	38	employers	employer	NOUN
ftr-370	4096	39	with	with	ADP
ftr-370	4096	40	less	less	ADJ
ftr-370	4096	41	than	than	ADP
ftr-370	4096	42	$	$	SYM
ftr-370	4096	43	1,000	1,000	NUM
ftr-370	4096	44	of	of	ADP
ftr-370	4096	45	annual	annual	ADJ
ftr-370	4096	46	employment	employment	NOUN
ftr-370	4096	47	tax	tax	NOUN
ftr-370	4096	48	liability	liability	NOUN
ftr-370	4096	49	(	(	PUNCT
ftr-370	4096	50	social	social	ADJ
ftr-370	4096	51	security	security	NOUN
ftr-370	4096	52	,	,	PUNCT
ftr-370	4096	53	medicare	medicare	PROPN
ftr-370	4096	54	,	,	PUNCT
ftr-370	4096	55	and	and	CCONJ
ftr-370	4096	56	wage	wage	NOUN
ftr-370	4096	57	withholding	withholding	NOUN
ftr-370	4096	58	)	)	PUNCT
ftr-370	4096	59	.	.	PUNCT
ftr-370	4097	1	the	the	DET
ftr-370	4097	2	temporary	temporary	ADJ
ftr-370	4097	3	regulations	regulation	NOUN
ftr-370	4097	4	were	be	AUX
ftr-370	4097	5	revised	revise	VERB
ftr-370	4097	6	to	to	PART
ftr-370	4097	7	make	make	VERB
ftr-370	4097	8	the	the	DET
ftr-370	4097	9	use	use	NOUN
ftr-370	4097	10	of	of	ADP
ftr-370	4097	11	form	form	NOUN
ftr-370	4097	12	944	944	NUM
ftr-370	4097	13	optional	optional	ADJ
ftr-370	4097	14	for	for	ADP
ftr-370	4097	15	taxpayers	taxpayer	NOUN
ftr-370	4097	16	who	who	PRON
ftr-370	4097	17	notify	notify	VERB
ftr-370	4097	18	the	the	DET
ftr-370	4097	19	irs	irs	PROPN
ftr-370	4097	20	that	that	SCONJ
ftr-370	4097	21	they	they	PRON
ftr-370	4097	22	will	will	AUX
ftr-370	4097	23	file	file	VERB
ftr-370	4097	24	the	the	DET
ftr-370	4097	25	quarterly	quarterly	ADJ
ftr-370	4097	26	form	form	NOUN
ftr-370	4097	27	941	941	NUM
ftr-370	4097	28	and	and	CCONJ
ftr-370	4097	29	permit	permit	VERB
ftr-370	4097	30	taxpayers	taxpayer	NOUN
ftr-370	4097	31	to	to	PART
ftr-370	4097	32	change	change	VERB
ftr-370	4097	33	their	their	PRON
ftr-370	4097	34	filing	filing	NOUN
ftr-370	4097	35	method	method	NOUN
ftr-370	4097	36	from	from	ADP
ftr-370	4097	37	year	year	NOUN
ftr-370	4097	38	-	-	PUNCT
ftr-370	4097	39	to	to	ADP
ftr-370	4097	40	-	-	PUNCT
ftr-370	4097	41	year	year	NOUN
ftr-370	4097	42	.	.	PUNCT
ftr-370	4098	1	temp	temp	NOUN
ftr-370	4098	2	.	.	PUNCT
ftr-370	4099	1	reg	reg	PROPN
ftr-370	4099	2	.	.	PUNCT
ftr-370	4100	1	§	§	PROPN
ftr-370	4100	2	§	§	PROPN
ftr-370	4100	3	31.6011(a)-1t(a)(5	31.6011(a)-1t(a)(5	PROPN
ftr-370	4100	4	)	)	PUNCT
ftr-370	4100	5	and	and	CCONJ
ftr-370	4100	6	31.6011(a)-4t(a)(4	31.6011(a)-4t(a)(4	NUM
ftr-370	4100	7	)	)	PUNCT
ftr-370	4100	8	allow	allow	VERB
ftr-370	4100	9	taxpayers	taxpayer	NOUN
ftr-370	4100	10	who	who	PRON
ftr-370	4100	11	estimate	estimate	VERB
ftr-370	4100	12	that	that	SCONJ
ftr-370	4100	13	their	their	PRON
ftr-370	4100	14	employment	employment	NOUN
ftr-370	4100	15	tax	tax	NOUN
ftr-370	4100	16	liability	liability	NOUN
ftr-370	4100	17	will	will	AUX
ftr-370	4100	18	be	be	AUX
ftr-370	4100	19	$	$	SYM
ftr-370	4100	20	1,000	1,000	NUM
ftr-370	4100	21	or	or	CCONJ
ftr-370	4100	22	less	less	ADJ
ftr-370	4100	23	to	to	PART
ftr-370	4100	24	contact	contact	VERB
ftr-370	4100	25	the	the	DET
ftr-370	4100	26	irs	irs	PROPN
ftr-370	4100	27	to	to	PART
ftr-370	4100	28	express	express	VERB
ftr-370	4100	29	a	a	DET
ftr-370	4100	30	desire	desire	NOUN
ftr-370	4100	31	to	to	PART
ftr-370	4100	32	file	file	VERB
ftr-370	4100	33	form	form	NOUN
ftr-370	4100	34	944	944	NUM
ftr-370	4100	35	instead	instead	ADV
ftr-370	4100	36	of	of	ADP
ftr-370	4100	37	form	form	NOUN
ftr-370	4100	38	941	941	NUM
ftr-370	4100	39	,	,	PUNCT
ftr-370	4100	40	following	follow	VERB
ftr-370	4100	41	which	which	PRON
ftr-370	4100	42	the	the	DET
ftr-370	4100	43	irs	irs	PROPN
ftr-370	4100	44	will	will	AUX
ftr-370	4100	45	send	send	VERB
ftr-370	4100	46	a	a	DET
ftr-370	4100	47	notice	notice	NOUN
ftr-370	4100	48	to	to	ADP
ftr-370	4100	49	the	the	DET
ftr-370	4100	50	taxpayer	taxpayer	NOUN
ftr-370	4100	51	directing	direct	VERB
ftr-370	4100	52	the	the	DET
ftr-370	4100	53	taxpayer	taxpayer	NOUN
ftr-370	4100	54	to	to	PART
ftr-370	4100	55	file	file	VERB
ftr-370	4100	56	the	the	DET
ftr-370	4100	57	form	form	NOUN
ftr-370	4100	58	944	944	NUM
ftr-370	4100	59	annually	annually	ADV
ftr-370	4100	60	.	.	PUNCT
ftr-370	4101	1	taxpayer	taxpayer	NOUN
ftr-370	4101	2	in	in	ADP
ftr-370	4101	3	464	464	NUM
ftr-370	4101	4	florida	florida	PROPN
ftr-370	4101	5	tax	tax	NOUN
ftr-370	4101	6	review	review	NOUN
ftr-370	4101	7	[	[	X
ftr-370	4101	8	vol	vol	NOUN
ftr-370	4101	9	.	.	PUNCT
ftr-370	4102	1	9	9	NUM
ftr-370	4102	2	:	:	PUNCT
ftr-370	4102	3	si	si	NOUN
ftr-370	4102	4	receipt	receipt	NOUN
ftr-370	4102	5	of	of	ADP
ftr-370	4102	6	this	this	DET
ftr-370	4102	7	notice	notice	NOUN
ftr-370	4102	8	must	must	AUX
ftr-370	4102	9	continue	continue	VERB
ftr-370	4102	10	to	to	PART
ftr-370	4102	11	file	file	VERB
ftr-370	4102	12	the	the	DET
ftr-370	4102	13	form	form	NOUN
ftr-370	4102	14	944	944	NUM
ftr-370	4102	15	until	until	SCONJ
ftr-370	4102	16	they	they	PRON
ftr-370	4102	17	contact	contact	VERB
ftr-370	4102	18	the	the	DET
ftr-370	4102	19	irs	irs	PROPN
ftr-370	4102	20	to	to	PART
ftr-370	4102	21	change	change	VERB
ftr-370	4102	22	the	the	DET
ftr-370	4102	23	filing	filing	NOUN
ftr-370	4102	24	requirement	requirement	NOUN
ftr-370	4102	25	and	and	CCONJ
ftr-370	4102	26	receive	receive	VERB
ftr-370	4102	27	confirmation	confirmation	NOUN
ftr-370	4102	28	from	from	ADP
ftr-370	4102	29	the	the	DET
ftr-370	4102	30	irs	irs	PROPN
ftr-370	4102	31	that	that	SCONJ
ftr-370	4102	32	their	their	PRON
ftr-370	4102	33	filing	filing	NOUN
ftr-370	4102	34	requirement	requirement	NOUN
ftr-370	4102	35	has	have	AUX
ftr-370	4102	36	been	be	AUX
ftr-370	4102	37	changed	change	VERB
ftr-370	4102	38	.	.	PUNCT
ftr-370	4103	1	rev	rev	PROPN
ftr-370	4103	2	.	.	PROPN
ftr-370	4103	3	proc	proc	PROPN
ftr-370	4103	4	.	.	PUNCT
ftr-370	4104	1	2009	2009	NUM
ftr-370	4104	2	-	-	SYM
ftr-370	4104	3	13	13	NUM
ftr-370	4104	4	contains	contain	VERB
ftr-370	4104	5	procedures	procedure	NOUN
ftr-370	4104	6	for	for	ADP
ftr-370	4104	7	changing	change	VERB
ftr-370	4104	8	the	the	DET
ftr-370	4104	9	filing	filing	NOUN
ftr-370	4104	10	status	status	NOUN
ftr-370	4104	11	.	.	PUNCT
ftr-370	4105	1	the	the	DET
ftr-370	4105	2	temporary	temporary	ADJ
ftr-370	4105	3	regulations	regulation	NOUN
ftr-370	4105	4	also	also	ADV
ftr-370	4105	5	modify	modify	VERB
ftr-370	4105	6	the	the	DET
ftr-370	4105	7	“	"	PUNCT
ftr-370	4105	8	look	look	VERB
ftr-370	4105	9	-	-	PUNCT
ftr-370	4105	10	back	back	NOUN
ftr-370	4105	11	”	"	PUNCT
ftr-370	4105	12	rules	rule	NOUN
ftr-370	4105	13	for	for	ADP
ftr-370	4105	14	determining	determine	VERB
ftr-370	4105	15	whether	whether	SCONJ
ftr-370	4105	16	form	form	NOUN
ftr-370	4105	17	941	941	NUM
ftr-370	4105	18	filers	filer	NOUN
ftr-370	4105	19	with	with	ADP
ftr-370	4105	20	less	less	ADJ
ftr-370	4105	21	than	than	ADP
ftr-370	4105	22	$	$	SYM
ftr-370	4105	23	2,500	2,500	NUM
ftr-370	4105	24	of	of	ADP
ftr-370	4105	25	employment	employment	NOUN
ftr-370	4105	26	tax	tax	NOUN
ftr-370	4105	27	liability	liability	NOUN
ftr-370	4105	28	in	in	ADP
ftr-370	4105	29	a	a	DET
ftr-370	4105	30	quarter	quarter	NOUN
ftr-370	4105	31	can	can	AUX
ftr-370	4105	32	file	file	VERB
ftr-370	4105	33	quarterly	quarterly	ADJ
ftr-370	4105	34	rather	rather	ADV
ftr-370	4105	35	than	than	ADP
ftr-370	4105	36	monthly	monthly	ADJ
ftr-370	4105	37	or	or	CCONJ
ftr-370	4105	38	semi	semi	ADJ
ftr-370	4105	39	-	-	ADJ
ftr-370	4105	40	weekly	weekly	ADJ
ftr-370	4105	41	deposits	deposit	NOUN
ftr-370	4105	42	.	.	PUNCT
ftr-370	4106	1	b.	b.	PROPN
ftr-370	4106	2	self	self	NOUN
ftr-370	4106	3	-	-	PUNCT
ftr-370	4106	4	employment	employment	NOUN
ftr-370	4106	5	taxes	taxis	NOUN
ftr-370	4106	6	1	1	NUM
ftr-370	4106	7	.	.	PUNCT
ftr-370	4107	1	edwards	edwards	PROPN
ftr-370	4107	2	v.	v.	PROPN
ftr-370	4107	3	commissioner	commissioner	PROPN
ftr-370	4107	4	,	,	PUNCT
ftr-370	4107	5	t.c	t.c	PROPN
ftr-370	4107	6	.	.	PROPN
ftr-370	4107	7	memo	memo	NOUN
ftr-370	4107	8	.	.	PUNCT
ftr-370	4108	1	2008	2008	NUM
ftr-370	4108	2	-	-	SYM
ftr-370	4108	3	24	24	NUM
ftr-370	4108	4	(	(	PUNCT
ftr-370	4108	5	2/7/08	2/7/08	NUM
ftr-370	4108	6	)	)	PUNCT
ftr-370	4108	7	.	.	PUNCT
ftr-370	4109	1	commissions	commission	NOUN
ftr-370	4109	2	based	base	VERB
ftr-370	4109	3	on	on	ADP
ftr-370	4109	4	insurance	insurance	NOUN
ftr-370	4109	5	renewals	renewal	NOUN
ftr-370	4109	6	paid	pay	VERB
ftr-370	4109	7	to	to	ADP
ftr-370	4109	8	a	a	DET
ftr-370	4109	9	retired	retire	VERB
ftr-370	4109	10	insurance	insurance	NOUN
ftr-370	4109	11	agent	agent	NOUN
ftr-370	4109	12	by	by	ADP
ftr-370	4109	13	his	his	PRON
ftr-370	4109	14	sole	sole	ADJ
ftr-370	4109	15	proprietorship	proprietorship	NOUN
ftr-370	4109	16	agency	agency	NOUN
ftr-370	4109	17	are	be	AUX
ftr-370	4109	18	subject	subject	ADJ
ftr-370	4109	19	to	to	ADP
ftr-370	4109	20	self	self	NOUN
ftr-370	4109	21	-	-	PUNCT
ftr-370	4109	22	employment	employment	NOUN
ftr-370	4109	23	tax	tax	NOUN
ftr-370	4109	24	.	.	PUNCT
ftr-370	4110	1	the	the	DET
ftr-370	4110	2	fact	fact	NOUN
ftr-370	4110	3	that	that	SCONJ
ftr-370	4110	4	day	day	NOUN
ftr-370	4110	5	-	-	PUNCT
ftr-370	4110	6	to	to	ADP
ftr-370	4110	7	-	-	PUNCT
ftr-370	4110	8	day	day	NOUN
ftr-370	4110	9	operations	operation	NOUN
ftr-370	4110	10	of	of	ADP
ftr-370	4110	11	the	the	DET
ftr-370	4110	12	insurance	insurance	NOUN
ftr-370	4110	13	agency	agency	NOUN
ftr-370	4110	14	had	have	AUX
ftr-370	4110	15	been	be	AUX
ftr-370	4110	16	turned	turn	VERB
ftr-370	4110	17	over	over	ADP
ftr-370	4110	18	to	to	ADP
ftr-370	4110	19	employees	employee	NOUN
ftr-370	4110	20	does	do	AUX
ftr-370	4110	21	not	not	PART
ftr-370	4110	22	affect	affect	VERB
ftr-370	4110	23	the	the	DET
ftr-370	4110	24	result	result	NOUN
ftr-370	4110	25	.	.	PUNCT
ftr-370	4111	1	2	2	X
ftr-370	4111	2	.	.	X
ftr-370	4111	3	failure	failure	NOUN
ftr-370	4111	4	to	to	PART
ftr-370	4111	5	meet	meet	VERB
ftr-370	4111	6	mandatory	mandatory	ADJ
ftr-370	4111	7	electronic	electronic	ADJ
ftr-370	4111	8	filing	filing	NOUN
ftr-370	4111	9	incurs	incur	VERB
ftr-370	4111	10	penalties	penalty	NOUN
ftr-370	4111	11	even	even	ADV
ftr-370	4111	12	though	though	SCONJ
ftr-370	4111	13	employment	employment	NOUN
ftr-370	4111	14	taxes	taxis	NOUN
ftr-370	4111	15	in	in	ADP
ftr-370	4111	16	the	the	DET
ftr-370	4111	17	correct	correct	ADJ
ftr-370	4111	18	amount	amount	NOUN
ftr-370	4111	19	are	be	AUX
ftr-370	4111	20	paid	pay	VERB
ftr-370	4111	21	on	on	ADP
ftr-370	4111	22	a	a	DET
ftr-370	4111	23	timely	timely	ADJ
ftr-370	4111	24	basis	basis	NOUN
ftr-370	4111	25	.	.	PUNCT
ftr-370	4112	1	fallu	fallu	VERB
ftr-370	4112	2	productions	production	NOUN
ftr-370	4112	3	v.	v.	ADP
ftr-370	4112	4	united	united	PROPN
ftr-370	4112	5	states	states	PROPN
ftr-370	4112	6	,	,	PUNCT
ftr-370	4112	7	101	101	NUM
ftr-370	4112	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-370	4112	9	2008	2008	NUM
ftr-370	4112	10	-	-	SYM
ftr-370	4112	11	855	855	NUM
ftr-370	4112	12	(	(	PUNCT
ftr-370	4112	13	s.d	s.d	PROPN
ftr-370	4112	14	.	.	PROPN
ftr-370	4112	15	n.y	n.y	PROPN
ftr-370	4112	16	.	.	PROPN
ftr-370	4112	17	2/13/08	2/13/08	NUM
ftr-370	4112	18	)	)	PUNCT
ftr-370	4112	19	.	.	PUNCT
ftr-370	4113	1	reg	reg	PROPN
ftr-370	4113	2	.	.	PUNCT
ftr-370	4114	1	§	§	PROPN
ftr-370	4114	2	31.6302	31.6302	NUM
ftr-370	4114	3	-	-	SYM
ftr-370	4114	4	1(h	1(h	NUM
ftr-370	4114	5	)	)	PUNCT
ftr-370	4114	6	requires	require	VERB
ftr-370	4114	7	that	that	SCONJ
ftr-370	4114	8	certain	certain	ADJ
ftr-370	4114	9	deposits	deposit	NOUN
ftr-370	4114	10	of	of	ADP
ftr-370	4114	11	employment	employment	NOUN
ftr-370	4114	12	taxes	taxis	NOUN
ftr-370	4114	13	be	be	AUX
ftr-370	4114	14	made	make	VERB
ftr-370	4114	15	electronically	electronically	ADV
ftr-370	4114	16	.	.	PUNCT
ftr-370	4115	1	the	the	DET
ftr-370	4115	2	taxpayer	taxpayer	NOUN
ftr-370	4115	3	,	,	PUNCT
ftr-370	4115	4	a	a	DET
ftr-370	4115	5	film	film	NOUN
ftr-370	4115	6	production	production	NOUN
ftr-370	4115	7	company	company	NOUN
ftr-370	4115	8	owned	own	VERB
ftr-370	4115	9	by	by	ADP
ftr-370	4115	10	the	the	DET
ftr-370	4115	11	actor	actor	NOUN
ftr-370	4115	12	joe	joe	PROPN
ftr-370	4115	13	pesci	pesci	PROPN
ftr-370	4115	14	paid	pay	VERB
ftr-370	4115	15	its	its	PRON
ftr-370	4115	16	employment	employment	NOUN
ftr-370	4115	17	taxes	taxis	NOUN
ftr-370	4115	18	by	by	ADP
ftr-370	4115	19	deposit	deposit	NOUN
ftr-370	4115	20	in	in	ADP
ftr-370	4115	21	an	an	DET
ftr-370	4115	22	approved	approve	VERB
ftr-370	4115	23	bank	bank	NOUN
ftr-370	4115	24	,	,	PUNCT
ftr-370	4115	25	but	but	CCONJ
ftr-370	4115	26	not	not	PART
ftr-370	4115	27	electronically	electronically	ADV
ftr-370	4115	28	.	.	PUNCT
ftr-370	4116	1	the	the	DET
ftr-370	4116	2	court	court	NOUN
ftr-370	4116	3	granted	grant	VERB
ftr-370	4116	4	summary	summary	NOUN
ftr-370	4116	5	judgment	judgment	NOUN
ftr-370	4116	6	imposing	impose	VERB
ftr-370	4116	7	failure	failure	NOUN
ftr-370	4116	8	to	to	PART
ftr-370	4116	9	pay	pay	VERB
ftr-370	4116	10	penalties	penalty	NOUN
ftr-370	4116	11	under	under	ADP
ftr-370	4116	12	§	§	PROPN
ftr-370	4116	13	6656	6656	NUM
ftr-370	4116	14	for	for	ADP
ftr-370	4116	15	failure	failure	NOUN
ftr-370	4116	16	to	to	PART
ftr-370	4116	17	make	make	VERB
ftr-370	4116	18	the	the	DET
ftr-370	4116	19	deposits	deposit	NOUN
ftr-370	4116	20	in	in	ADP
ftr-370	4116	21	the	the	DET
ftr-370	4116	22	required	require	VERB
ftr-370	4116	23	electronic	electronic	ADJ
ftr-370	4116	24	fashion	fashion	NOUN
ftr-370	4116	25	.	.	PUNCT
ftr-370	4117	1	3	3	X
ftr-370	4117	2	.	.	X
ftr-370	4117	3	emergency	emergency	NOUN
ftr-370	4117	4	economic	economic	ADJ
ftr-370	4117	5	stabilization	stabilization	NOUN
ftr-370	4117	6	act	act	NOUN
ftr-370	4117	7	of	of	ADP
ftr-370	4117	8	2008	2008	NUM
ftr-370	4117	9	,	,	PUNCT
ftr-370	4117	10	division	division	NOUN
ftr-370	4117	11	c	c	NOUN
ftr-370	4117	12	,	,	PUNCT
ftr-370	4117	13	§	§	PROPN
ftr-370	4117	14	504(c	504(c	PROPN
ftr-370	4117	15	)	)	PUNCT
ftr-370	4117	16	,	,	PUNCT
ftr-370	4117	17	provides	provide	VERB
ftr-370	4117	18	that	that	SCONJ
ftr-370	4117	19	amounts	amount	NOUN
ftr-370	4117	20	received	receive	VERB
ftr-370	4117	21	by	by	ADP
ftr-370	4117	22	taxpayer	taxpayer	NOUN
ftr-370	4117	23	engaged	engage	VERB
ftr-370	4117	24	in	in	ADP
ftr-370	4117	25	the	the	DET
ftr-370	4117	26	fishing	fishing	NOUN
ftr-370	4117	27	business	business	NOUN
ftr-370	4117	28	from	from	ADP
ftr-370	4117	29	the	the	DET
ftr-370	4117	30	settlement	settlement	NOUN
ftr-370	4117	31	of	of	ADP
ftr-370	4117	32	exxon	exxon	PROPN
ftr-370	4117	33	valdez	valdez	PROPN
ftr-370	4117	34	litigation	litigation	PROPN
ftr-370	4117	35	are	be	AUX
ftr-370	4117	36	not	not	PART
ftr-370	4117	37	treated	treat	VERB
ftr-370	4117	38	as	as	ADP
ftr-370	4117	39	self	self	NOUN
ftr-370	4117	40	-	-	PUNCT
ftr-370	4117	41	employment	employment	NOUN
ftr-370	4117	42	income	income	NOUN
ftr-370	4117	43	.	.	PUNCT
ftr-370	4118	1	c.	c.	PROPN
ftr-370	4118	2	excise	excise	NOUN
ftr-370	4118	3	taxes	taxis	NOUN
ftr-370	4118	4	1	1	NUM
ftr-370	4118	5	.	.	X
ftr-370	4118	6	worldwide	worldwide	ADJ
ftr-370	4118	7	equipment	equipment	PROPN
ftr-370	4118	8	v.	v.	ADP
ftr-370	4118	9	united	united	PROPN
ftr-370	4118	10	states	states	PROPN
ftr-370	4118	11	,	,	PUNCT
ftr-370	4118	12	546	546	NUM
ftr-370	4118	13	f.supp.2d	f.supp.2d	ADJ
ftr-370	4118	14	459	459	NUM
ftr-370	4118	15	(	(	PUNCT
ftr-370	4118	16	e.d	e.d	PROPN
ftr-370	4118	17	.	.	PROPN
ftr-370	4118	18	ky	ky	PROPN
ftr-370	4118	19	.	.	PUNCT
ftr-370	4119	1	2/29/08	2/29/08	NUM
ftr-370	4119	2	)	)	PUNCT
ftr-370	4119	3	.	.	PUNCT
ftr-370	4120	1	summary	summary	NOUN
ftr-370	4120	2	judgment	judgment	NOUN
ftr-370	4120	3	was	be	AUX
ftr-370	4120	4	granted	grant	VERB
ftr-370	4120	5	to	to	ADP
ftr-370	4120	6	the	the	DET
ftr-370	4120	7	government	government	NOUN
ftr-370	4120	8	holding	hold	VERB
ftr-370	4120	9	that	that	PRON
ftr-370	4120	10	mack	mack	PROPN
ftr-370	4120	11	trucks	truck	NOUN
ftr-370	4120	12	designed	design	VERB
ftr-370	4120	13	primarily	primarily	ADV
ftr-370	4120	14	to	to	PART
ftr-370	4120	15	haul	haul	VERB
ftr-370	4120	16	coal	coal	NOUN
ftr-370	4120	17	from	from	ADP
ftr-370	4120	18	the	the	DET
ftr-370	4120	19	mine	mine	NOUN
ftr-370	4120	20	to	to	ADP
ftr-370	4120	21	the	the	DET
ftr-370	4120	22	tipple	tipple	NOUN
ftr-370	4120	23	are	be	AUX
ftr-370	4120	24	subject	subject	ADJ
ftr-370	4120	25	to	to	ADP
ftr-370	4120	26	the	the	DET
ftr-370	4120	27	12	12	NUM
ftr-370	4120	28	%	%	NOUN
ftr-370	4120	29	excise	excise	NOUN
ftr-370	4120	30	tax	tax	NOUN
ftr-370	4120	31	on	on	ADP
ftr-370	4120	32	the	the	DET
ftr-370	4120	33	retail	retail	ADJ
ftr-370	4120	34	sale	sale	NOUN
ftr-370	4120	35	of	of	ADP
ftr-370	4120	36	heavy	heavy	ADJ
ftr-370	4120	37	truck	truck	NOUN
ftr-370	4120	38	bodies	body	NOUN
ftr-370	4120	39	and	and	CCONJ
ftr-370	4120	40	chassis	chassis	NOUN
ftr-370	4120	41	.	.	PUNCT
ftr-370	4121	1	customization	customization	NOUN
ftr-370	4121	2	activities	activity	NOUN
ftr-370	4121	3	by	by	ADP
ftr-370	4121	4	the	the	DET
ftr-370	4121	5	dealer	dealer	NOUN
ftr-370	4121	6	did	do	AUX
ftr-370	4121	7	not	not	PART
ftr-370	4121	8	make	make	VERB
ftr-370	4121	9	the	the	DET
ftr-370	4121	10	trucks	truck	NOUN
ftr-370	4121	11	unsuitable	unsuitable	ADJ
ftr-370	4121	12	for	for	ADP
ftr-370	4121	13	highway	highway	NOUN
ftr-370	4121	14	use	use	NOUN
ftr-370	4121	15	.	.	PUNCT
ftr-370	4122	1	2009	2009	NUM
ftr-370	4122	2	]	]	PUNCT
ftr-370	4122	3	recent	recent	ADJ
ftr-370	4122	4	developments	development	NOUN
ftr-370	4122	5	in	in	ADP
ftr-370	4122	6	federal	federal	ADJ
ftr-370	4122	7	income	income	NOUN
ftr-370	4122	8	taxation	taxation	NOUN
ftr-370	4122	9	465	465	NUM
ftr-370	4122	10	2	2	NUM
ftr-370	4122	11	.	.	PUNCT
ftr-370	4123	1	ahoy	ahoy	NOUN
ftr-370	4123	2	mates	mate	NOUN
ftr-370	4123	3	!	!	PUNCT
ftr-370	4124	1	emergency	emergency	NOUN
ftr-370	4124	2	economic	economic	ADJ
ftr-370	4124	3	stabilization	stabilization	NOUN
ftr-370	4124	4	act	act	NOUN
ftr-370	4124	5	of	of	ADP
ftr-370	4124	6	2008	2008	NUM
ftr-370	4124	7	,	,	PUNCT
ftr-370	4124	8	act§	act§	NUM
ftr-370	4124	9	306	306	NUM
ftr-370	4124	10	,	,	PUNCT
ftr-370	4124	11	retroactively	retroactively	ADV
ftr-370	4124	12	extends	extend	VERB
ftr-370	4124	13	the	the	DET
ftr-370	4124	14	$	$	SYM
ftr-370	4124	15	13.50	13.50	NUM
ftr-370	4124	16	per	per	ADP
ftr-370	4124	17	gallon	gallon	NOUN
ftr-370	4124	18	payment	payment	NOUN
ftr-370	4124	19	of	of	ADP
ftr-370	4124	20	excise	excise	NOUN
ftr-370	4124	21	tax	tax	NOUN
ftr-370	4124	22	to	to	ADP
ftr-370	4124	23	puerto	puerto	PROPN
ftr-370	4124	24	rico	rico	PROPN
ftr-370	4124	25	(	(	PUNCT
ftr-370	4124	26	up	up	ADP
ftr-370	4124	27	from	from	ADP
ftr-370	4124	28	$	$	SYM
ftr-370	4124	29	10.50	10.50	NUM
ftr-370	4124	30	)	)	PUNCT
ftr-370	4124	31	for	for	ADP
ftr-370	4124	32	imported	import	VERB
ftr-370	4124	33	rum	rum	NOUN
ftr-370	4124	34	.	.	PROPN
ftr-370	4125	1	3	3	X
ftr-370	4125	2	.	.	X
ftr-370	4125	3	benefits	benefit	NOUN
ftr-370	4125	4	for	for	ADP
ftr-370	4125	5	robin	robin	PROPN
ftr-370	4125	6	hood	hood	PROPN
ftr-370	4125	7	’s	’s	PART
ftr-370	4125	8	children	child	NOUN
ftr-370	4125	9	hunting	hunt	VERB
ftr-370	4125	10	pork	pork	NOUN
ftr-370	4125	11	.	.	PUNCT
ftr-370	4126	1	emergency	emergency	NOUN
ftr-370	4126	2	economic	economic	ADJ
ftr-370	4126	3	stabilization	stabilization	NOUN
ftr-370	4126	4	act	act	NOUN
ftr-370	4126	5	of	of	ADP
ftr-370	4126	6	2008	2008	NUM
ftr-370	4126	7	,	,	PUNCT
ftr-370	4126	8	act	act	VERB
ftr-370	4126	9	§	§	PROPN
ftr-370	4126	10	503(a	503(a	PROPN
ftr-370	4126	11	)	)	PUNCT
ftr-370	4126	12	,	,	PUNCT
ftr-370	4126	13	amends	amend	VERB
ftr-370	4126	14	§	§	PROPN
ftr-370	4126	15	4161(b)(2)(b	4161(b)(2)(b	NUM
ftr-370	4126	16	)	)	PUNCT
ftr-370	4126	17	to	to	PART
ftr-370	4126	18	exempt	exempt	VERB
ftr-370	4126	19	from	from	ADP
ftr-370	4126	20	excise	excise	NOUN
ftr-370	4126	21	tax	tax	NOUN
ftr-370	4126	22	all	all	PRON
ftr-370	4126	23	-	-	PUNCT
ftr-370	4126	24	natural	natural	ADJ
ftr-370	4126	25	arrow	arrow	NOUN
ftr-370	4126	26	shafts	shafts	ADJ
ftr-370	4126	27	measuring	measure	VERB
ftr-370	4126	28	5/16	5/16	NUM
ftr-370	4126	29	of	of	ADP
ftr-370	4126	30	an	an	DET
ftr-370	4126	31	inch	inch	NOUN
ftr-370	4126	32	that	that	PRON
ftr-370	4126	33	are	be	AUX
ftr-370	4126	34	not	not	PART
ftr-370	4126	35	suited	suit	VERB
ftr-370	4126	36	for	for	ADP
ftr-370	4126	37	use	use	NOUN
ftr-370	4126	38	with	with	ADP
ftr-370	4126	39	bows	bow	NOUN
ftr-370	4126	40	drawing	draw	VERB
ftr-370	4126	41	more	more	ADJ
ftr-370	4126	42	than	than	ADP
ftr-370	4126	43	30	30	NUM
ftr-370	4126	44	pounds	pound	NOUN
ftr-370	4126	45	.	.	PUNCT
ftr-370	4127	1	4	4	X
ftr-370	4127	2	.	.	X
ftr-370	4127	3	the	the	DET
ftr-370	4127	4	emergency	emergency	NOUN
ftr-370	4127	5	economic	economic	ADJ
ftr-370	4127	6	stabilization	stabilization	NOUN
ftr-370	4127	7	act	act	NOUN
ftr-370	4127	8	of	of	ADP
ftr-370	4127	9	2008	2008	NUM
ftr-370	4128	1	[	[	X
ftr-370	4128	2	division	division	NOUN
ftr-370	4128	3	b	b	X
ftr-370	4128	4	]	]	X
ftr-370	4128	5	,	,	PUNCT
ftr-370	4128	6	the	the	DET
ftr-370	4128	7	energy	energy	NOUN
ftr-370	4128	8	improvement	improvement	NOUN
ftr-370	4128	9	and	and	CCONJ
ftr-370	4128	10	extension	extension	NOUN
ftr-370	4128	11	act	act	NOUN
ftr-370	4128	12	,	,	PUNCT
ftr-370	4128	13	§	§	PROPN
ftr-370	4128	14	113	113	NUM
ftr-370	4128	15	,	,	PUNCT
ftr-370	4128	16	extends	extend	VERB
ftr-370	4128	17	the	the	DET
ftr-370	4128	18	temporary	temporary	ADJ
ftr-370	4128	19	increase	increase	NOUN
ftr-370	4128	20	in	in	ADP
ftr-370	4128	21	the	the	DET
ftr-370	4128	22	coal	coal	NOUN
ftr-370	4128	23	excise	excise	NOUN
ftr-370	4128	24	tax	tax	NOUN
ftr-370	4128	25	of	of	ADP
ftr-370	4128	26	§	§	PROPN
ftr-370	4128	27	4121	4121	NUM
ftr-370	4128	28	,	,	PUNCT
ftr-370	4128	29	funding	fund	VERB
ftr-370	4128	30	the	the	DET
ftr-370	4128	31	black	black	ADJ
ftr-370	4128	32	lung	lung	NOUN
ftr-370	4128	33	disability	disability	NOUN
ftr-370	4128	34	trust	trust	NOUN
ftr-370	4128	35	,	,	PUNCT
ftr-370	4128	36	to	to	ADP
ftr-370	4128	37	12/31/18	12/31/18	PROPN
ftr-370	4128	38	.	.	NOUN
ftr-370	4128	39	•	•	NUM
ftr-370	4128	40	section	section	NOUN
ftr-370	4128	41	202	202	NUM
ftr-370	4128	42	extends	extend	VERB
ftr-370	4128	43	the	the	DET
ftr-370	4128	44	gasoline	gasoline	NOUN
ftr-370	4128	45	excise	excise	NOUN
ftr-370	4128	46	tax	tax	NOUN
ftr-370	4128	47	credit	credit	NOUN
ftr-370	4128	48	of	of	ADP
ftr-370	4128	49	§	§	PROPN
ftr-370	4128	50	6426	6426	NUM
ftr-370	4128	51	for	for	ADP
ftr-370	4128	52	biodiesel	biodiesel	NOUN
ftr-370	4128	53	and	and	CCONJ
ftr-370	4128	54	renewable	renewable	ADJ
ftr-370	4128	55	diesel	diesel	NOUN
ftr-370	4128	56	fuels	fuel	NOUN
ftr-370	4128	57	to	to	ADP
ftr-370	4128	58	fuels	fuel	NOUN
ftr-370	4128	59	produced	produce	VERB
ftr-370	4128	60	before	before	ADP
ftr-370	4128	61	january	january	PROPN
ftr-370	4128	62	1	1	NUM
ftr-370	4128	63	,	,	PUNCT
ftr-370	4128	64	2010	2010	NUM
ftr-370	4128	65	,	,	PUNCT
ftr-370	4128	66	and	and	CCONJ
ftr-370	4128	67	increases	increase	VERB
ftr-370	4128	68	the	the	DET
ftr-370	4128	69	biofuel	biofuel	NOUN
ftr-370	4128	70	credit	credit	NOUN
ftr-370	4128	71	from	from	ADP
ftr-370	4128	72	50	50	NUM
ftr-370	4128	73	cents	cent	NOUN
ftr-370	4128	74	to	to	ADP
ftr-370	4128	75	$	$	SYM
ftr-370	4128	76	1	1	NUM
ftr-370	4128	77	per	per	ADP
ftr-370	4128	78	gallon	gallon	NOUN
ftr-370	4128	79	.	.	PUNCT
ftr-370	4129	1	•	•	NUM
ftr-370	4129	2	section	section	NOUN
ftr-370	4129	3	206	206	NUM
ftr-370	4129	4	amends	amend	NOUN
ftr-370	4129	5	§	§	PROPN
ftr-370	4129	6	4053	4053	NUM
ftr-370	4129	7	by	by	ADP
ftr-370	4129	8	adding	add	VERB
ftr-370	4129	9	an	an	DET
ftr-370	4129	10	exclusion	exclusion	NOUN
ftr-370	4129	11	from	from	ADP
ftr-370	4129	12	the	the	DET
ftr-370	4129	13	heavy	heavy	ADJ
ftr-370	4129	14	truck	truck	NOUN
ftr-370	4129	15	excise	excise	NOUN
ftr-370	4129	16	tax	tax	NOUN
ftr-370	4129	17	of	of	ADP
ftr-370	4129	18	§	§	PROPN
ftr-370	4129	19	4051	4051	NUM
ftr-370	4129	20	for	for	ADP
ftr-370	4129	21	truck	truck	NOUN
ftr-370	4129	22	heating	heating	NOUN
ftr-370	4129	23	and	and	CCONJ
ftr-370	4129	24	cooling	cool	VERB
ftr-370	4129	25	devices	device	NOUN
ftr-370	4129	26	that	that	PRON
ftr-370	4129	27	do	do	AUX
ftr-370	4129	28	not	not	PART
ftr-370	4129	29	require	require	VERB
ftr-370	4129	30	operation	operation	NOUN
ftr-370	4129	31	of	of	ADP
ftr-370	4129	32	the	the	DET
ftr-370	4129	33	main	main	ADJ
ftr-370	4129	34	engine	engine	NOUN
ftr-370	4129	35	while	while	SCONJ
ftr-370	4129	36	the	the	DET
ftr-370	4129	37	vehicle	vehicle	NOUN
ftr-370	4129	38	is	be	AUX
ftr-370	4129	39	parked	park	VERB
ftr-370	4129	40	.	.	PUNCT
ftr-370	4130	1	xii	xii	NOUN
ftr-370	4130	2	.	.	PUNCT
ftr-370	4131	1	tax	tax	NOUN
ftr-370	4131	2	legislation	legislation	NOUN
ftr-370	4131	3	a.	a.	NOUN
ftr-370	4131	4	enacted	enact	VERB
ftr-370	4131	5	1	1	NUM
ftr-370	4131	6	.	.	PUNCT
ftr-370	4132	1	the	the	DET
ftr-370	4132	2	economic	economic	ADJ
ftr-370	4132	3	stimulus	stimulus	ADJ
ftr-370	4132	4	act	act	NOUN
ftr-370	4132	5	of	of	ADP
ftr-370	4132	6	2008	2008	NUM
ftr-370	4132	7	,	,	PUNCT
ftr-370	4132	8	p.l	p.l	PROPN
ftr-370	4132	9	.	.	NOUN
ftr-370	4132	10	110	110	NUM
ftr-370	4132	11	-	-	SYM
ftr-370	4132	12	185	185	NUM
ftr-370	4132	13	,	,	PUNCT
ftr-370	4132	14	was	be	AUX
ftr-370	4132	15	signed	sign	VERB
ftr-370	4132	16	by	by	ADP
ftr-370	4132	17	president	president	PROPN
ftr-370	4132	18	bush	bush	PROPN
ftr-370	4132	19	on	on	ADP
ftr-370	4132	20	2/13/08	2/13/08	NUM
ftr-370	4132	21	.	.	PUNCT
ftr-370	4133	1	the	the	DET
ftr-370	4133	2	bill	bill	NOUN
ftr-370	4133	3	contains	contain	VERB
ftr-370	4133	4	several	several	ADJ
ftr-370	4133	5	tax	tax	NOUN
ftr-370	4133	6	provisions	provision	NOUN
ftr-370	4133	7	,	,	PUNCT
ftr-370	4133	8	including	include	VERB
ftr-370	4133	9	an	an	DET
ftr-370	4133	10	increase	increase	NOUN
ftr-370	4133	11	for	for	ADP
ftr-370	4133	12	2008	2008	NUM
ftr-370	4133	13	in	in	ADP
ftr-370	4133	14	the	the	DET
ftr-370	4133	15	§	§	PROPN
ftr-370	4133	16	179	179	NUM
ftr-370	4133	17	dollar	dollar	NOUN
ftr-370	4133	18	limitation	limitation	NOUN
ftr-370	4133	19	to	to	ADP
ftr-370	4133	20	$	$	SYM
ftr-370	4133	21	250,000	250,000	NUM
ftr-370	4133	22	(	(	PUNCT
ftr-370	4133	23	phase	phase	NOUN
ftr-370	4133	24	-	-	PUNCT
ftr-370	4133	25	out	out	ADP
ftr-370	4133	26	increase	increase	NOUN
ftr-370	4133	27	to	to	ADP
ftr-370	4133	28	$	$	SYM
ftr-370	4133	29	800,000	800,000	NUM
ftr-370	4133	30	)	)	PUNCT
ftr-370	4133	31	,	,	PUNCT
ftr-370	4133	32	and	and	CCONJ
ftr-370	4133	33	the	the	DET
ftr-370	4133	34	application	application	NOUN
ftr-370	4133	35	of	of	ADP
ftr-370	4133	36	the	the	DET
ftr-370	4133	37	§	§	PROPN
ftr-370	4133	38	168(k	168(k	PROPN
ftr-370	4133	39	)	)	PUNCT
ftr-370	4133	40	special	special	ADJ
ftr-370	4133	41	allowance	allowance	NOUN
ftr-370	4133	42	of	of	ADP
ftr-370	4133	43	50	50	NUM
ftr-370	4133	44	percent	percent	NOUN
ftr-370	4133	45	to	to	ADP
ftr-370	4133	46	property	property	NOUN
ftr-370	4133	47	acquired	acquire	VERB
ftr-370	4133	48	during	during	ADP
ftr-370	4133	49	2008	2008	NUM
ftr-370	4133	50	.	.	PUNCT
ftr-370	4134	1	2	2	X
ftr-370	4134	2	.	.	X
ftr-370	4134	3	the	the	DET
ftr-370	4134	4	food	food	NOUN
ftr-370	4134	5	,	,	PUNCT
ftr-370	4134	6	conservation	conservation	NOUN
ftr-370	4134	7	,	,	PUNCT
ftr-370	4134	8	and	and	CCONJ
ftr-370	4134	9	energy	energy	NOUN
ftr-370	4134	10	act	act	NOUN
ftr-370	4134	11	of	of	ADP
ftr-370	4134	12	2008	2008	NUM
ftr-370	4134	13	,	,	PUNCT
ftr-370	4134	14	(	(	PUNCT
ftr-370	4134	15	the	the	DET
ftr-370	4134	16	“	"	PUNCT
ftr-370	4134	17	2008	2008	NUM
ftr-370	4134	18	farm	farm	NOUN
ftr-370	4134	19	act	act	PROPN
ftr-370	4134	20	”	"	PUNCT
ftr-370	4134	21	)	)	PUNCT
ftr-370	4134	22	,	,	PUNCT
ftr-370	4134	23	p.l	p.l	PROPN
ftr-370	4134	24	.	.	PROPN
ftr-370	4134	25	110	110	NUM
ftr-370	4134	26	-	-	SYM
ftr-370	4134	27	234	234	NUM
ftr-370	4134	28	,	,	PUNCT
ftr-370	4134	29	was	be	AUX
ftr-370	4134	30	enacted	enact	VERB
ftr-370	4134	31	over	over	ADP
ftr-370	4134	32	president	president	PROPN
ftr-370	4134	33	bush	bush	PROPN
ftr-370	4134	34	’s	’s	PART
ftr-370	4134	35	veto	veto	NOUN
ftr-370	4134	36	on	on	ADP
ftr-370	4134	37	5/22/08	5/22/08	PROPN
ftr-370	4134	38	.	.	PUNCT
ftr-370	4135	1	the	the	DET
ftr-370	4135	2	portion	portion	NOUN
ftr-370	4135	3	of	of	ADP
ftr-370	4135	4	the	the	DET
ftr-370	4135	5	farm	farm	NOUN
ftr-370	4135	6	act	act	NOUN
ftr-370	4135	7	containing	contain	VERB
ftr-370	4135	8	tax	tax	NOUN
ftr-370	4135	9	provisions	provision	NOUN
ftr-370	4135	10	are	be	AUX
ftr-370	4135	11	referred	refer	VERB
ftr-370	4135	12	to	to	ADP
ftr-370	4135	13	as	as	ADP
ftr-370	4135	14	the	the	DET
ftr-370	4135	15	heartland	heartland	NOUN
ftr-370	4135	16	,	,	PUNCT
ftr-370	4135	17	habitat	habitat	NOUN
ftr-370	4135	18	,	,	PUNCT
ftr-370	4135	19	harvest	harvest	NOUN
ftr-370	4135	20	,	,	PUNCT
ftr-370	4135	21	and	and	CCONJ
ftr-370	4135	22	horticulture	horticulture	NOUN
ftr-370	4135	23	act	act	NOUN
ftr-370	4135	24	of	of	ADP
ftr-370	4135	25	2008	2008	NUM
ftr-370	4135	26	.	.	PUNCT
ftr-370	4136	1	3	3	X
ftr-370	4136	2	.	.	X
ftr-370	4137	1	the	the	DET
ftr-370	4137	2	heroes	hero	NOUN
ftr-370	4137	3	earnings	earning	NOUN
ftr-370	4137	4	assistance	assistance	NOUN
ftr-370	4137	5	and	and	CCONJ
ftr-370	4137	6	relief	relief	NOUN
ftr-370	4137	7	tax	tax	NOUN
ftr-370	4137	8	act	act	NOUN
ftr-370	4137	9	of	of	ADP
ftr-370	4137	10	2008	2008	NUM
ftr-370	4137	11	(	(	PUNCT
ftr-370	4137	12	the	the	DET
ftr-370	4137	13	“	"	PUNCT
ftr-370	4137	14	heart	heart	NOUN
ftr-370	4137	15	act	act	NOUN
ftr-370	4137	16	”	"	PUNCT
ftr-370	4137	17	)	)	PUNCT
ftr-370	4137	18	,	,	PUNCT
ftr-370	4137	19	p.l	p.l	PROPN
ftr-370	4137	20	.	.	PROPN
ftr-370	4137	21	110	110	NUM
ftr-370	4137	22	-	-	SYM
ftr-370	4137	23	245	245	NUM
ftr-370	4137	24	,	,	PUNCT
ftr-370	4137	25	was	be	AUX
ftr-370	4137	26	signed	sign	VERB
ftr-370	4137	27	by	by	ADP
ftr-370	4137	28	president	president	PROPN
ftr-370	4137	29	bush	bush	PROPN
ftr-370	4137	30	on	on	ADP
ftr-370	4137	31	6/17/08	6/17/08	PROPN
ftr-370	4137	32	.	.	PUNCT
ftr-370	4138	1	466	466	NUM
ftr-370	4138	2	florida	florida	PROPN
ftr-370	4138	3	tax	tax	NOUN
ftr-370	4138	4	review	review	NOUN
ftr-370	4138	5	[	[	X
ftr-370	4138	6	vol	vol	NOUN
ftr-370	4138	7	.	.	PUNCT
ftr-370	4139	1	9	9	NUM
ftr-370	4139	2	:	:	SYM
ftr-370	4139	3	si	si	PROPN
ftr-370	4139	4	4	4	NUM
ftr-370	4139	5	.	.	PUNCT
ftr-370	4140	1	the	the	DET
ftr-370	4140	2	housing	housing	NOUN
ftr-370	4140	3	and	and	CCONJ
ftr-370	4140	4	economic	economic	ADJ
ftr-370	4140	5	recovery	recovery	NOUN
ftr-370	4140	6	act	act	NOUN
ftr-370	4140	7	of	of	ADP
ftr-370	4140	8	2008	2008	NUM
ftr-370	4140	9	,	,	PUNCT
ftr-370	4140	10	p.l	p.l	PROPN
ftr-370	4140	11	.	.	PROPN
ftr-370	4140	12	110	110	NUM
ftr-370	4140	13	-	-	SYM
ftr-370	4140	14	289	289	NUM
ftr-370	4140	15	,	,	PUNCT
ftr-370	4140	16	was	be	AUX
ftr-370	4140	17	signed	sign	VERB
ftr-370	4140	18	by	by	ADP
ftr-370	4140	19	president	president	PROPN
ftr-370	4140	20	bush	bush	PROPN
ftr-370	4140	21	on	on	ADP
ftr-370	4140	22	7/30/08	7/30/08	NUM
ftr-370	4140	23	.	.	PUNCT
ftr-370	4141	1	the	the	DET
ftr-370	4141	2	tax	tax	NOUN
ftr-370	4141	3	provisions	provision	NOUN
ftr-370	4141	4	in	in	ADP
ftr-370	4141	5	that	that	DET
ftr-370	4141	6	act	act	NOUN
ftr-370	4141	7	are	be	AUX
ftr-370	4141	8	referred	refer	VERB
ftr-370	4141	9	to	to	ADP
ftr-370	4141	10	as	as	ADP
ftr-370	4141	11	the	the	DET
ftr-370	4141	12	housing	housing	NOUN
ftr-370	4141	13	assistance	assistance	NOUN
ftr-370	4141	14	tax	tax	NOUN
ftr-370	4141	15	act	act	NOUN
ftr-370	4141	16	of	of	ADP
ftr-370	4141	17	2008	2008	NUM
ftr-370	4141	18	.	.	PUNCT
ftr-370	4142	1	5	5	X
ftr-370	4142	2	.	.	X
ftr-370	4142	3	the	the	DET
ftr-370	4142	4	emergency	emergency	NOUN
ftr-370	4142	5	economic	economic	ADJ
ftr-370	4142	6	stabilization	stabilization	NOUN
ftr-370	4142	7	act	act	NOUN
ftr-370	4142	8	of	of	ADP
ftr-370	4142	9	2008	2008	NUM
ftr-370	4143	1	[	[	X
ftr-370	4143	2	division	division	NOUN
ftr-370	4143	3	a	a	X
ftr-370	4143	4	]	]	X
ftr-370	4143	5	,	,	PUNCT
ftr-370	4143	6	the	the	DET
ftr-370	4143	7	energy	energy	NOUN
ftr-370	4143	8	improvement	improvement	NOUN
ftr-370	4143	9	and	and	CCONJ
ftr-370	4143	10	extension	extension	NOUN
ftr-370	4143	11	act	act	NOUN
ftr-370	4143	12	of	of	ADP
ftr-370	4143	13	2008	2008	NUM
ftr-370	4144	1	[	[	X
ftr-370	4144	2	division	division	NOUN
ftr-370	4144	3	b	b	X
ftr-370	4144	4	]	]	X
ftr-370	4144	5	,	,	PUNCT
ftr-370	4144	6	and	and	CCONJ
ftr-370	4144	7	the	the	DET
ftr-370	4144	8	tax	tax	NOUN
ftr-370	4144	9	extenders	extender	NOUN
ftr-370	4144	10	and	and	CCONJ
ftr-370	4144	11	alternative	alternative	ADJ
ftr-370	4144	12	minimum	minimum	ADJ
ftr-370	4144	13	tax	tax	NOUN
ftr-370	4144	14	relief	relief	NOUN
ftr-370	4144	15	act	act	NOUN
ftr-370	4144	16	of	of	ADP
ftr-370	4144	17	2008	2008	NUM
ftr-370	4145	1	[	[	X
ftr-370	4145	2	division	division	NOUN
ftr-370	4145	3	c	c	X
ftr-370	4145	4	]	]	X
ftr-370	4145	5	,	,	PUNCT
ftr-370	4145	6	p.l	p.l	PROPN
ftr-370	4145	7	.	.	PROPN
ftr-370	4145	8	110	110	NUM
ftr-370	4145	9	-	-	SYM
ftr-370	4145	10	343	343	NUM
ftr-370	4145	11	was	be	AUX
ftr-370	4145	12	signed	sign	VERB
ftr-370	4145	13	by	by	ADP
ftr-370	4145	14	president	president	PROPN
ftr-370	4145	15	bush	bush	PROPN
ftr-370	4145	16	on	on	ADP
ftr-370	4145	17	10/3/08	10/3/08	NUM
ftr-370	4145	18	.	.	NOUN
ftr-370	4145	19	•	•	NUM
ftr-370	4146	1	the	the	DET
ftr-370	4146	2	provisions	provision	NOUN
ftr-370	4146	3	of	of	ADP
ftr-370	4146	4	these	these	DET
ftr-370	4146	5	acts	act	NOUN
ftr-370	4146	6	authorize	authorize	VERB
ftr-370	4146	7	the	the	DET
ftr-370	4146	8	secretary	secretary	NOUN
ftr-370	4146	9	of	of	ADP
ftr-370	4146	10	the	the	DET
ftr-370	4146	11	treasury	treasury	PROPN
ftr-370	4146	12	to	to	PART
ftr-370	4146	13	establish	establish	VERB
ftr-370	4146	14	a	a	DET
ftr-370	4146	15	troubled	troubled	ADJ
ftr-370	4146	16	assets	asset	NOUN
ftr-370	4146	17	relief	relief	NOUN
ftr-370	4146	18	program	program	NOUN
ftr-370	4146	19	to	to	PART
ftr-370	4146	20	purchase	purchase	VERB
ftr-370	4146	21	troubled	troubled	ADJ
ftr-370	4146	22	assets	asset	NOUN
ftr-370	4146	23	from	from	ADP
ftr-370	4146	24	financial	financial	ADJ
ftr-370	4146	25	institutions	institution	NOUN
ftr-370	4146	26	;	;	PUNCT
ftr-370	4146	27	provide	provide	VERB
ftr-370	4146	28	alternative	alternative	ADJ
ftr-370	4146	29	minimum	minimum	ADJ
ftr-370	4146	30	tax	tax	NOUN
ftr-370	4146	31	relief	relief	NOUN
ftr-370	4146	32	;	;	PUNCT
ftr-370	4146	33	extend	extend	VERB
ftr-370	4146	34	expiring	expire	VERB
ftr-370	4146	35	tax	tax	NOUN
ftr-370	4146	36	provisions	provision	NOUN
ftr-370	4146	37	and	and	CCONJ
ftr-370	4146	38	establish	establish	VERB
ftr-370	4146	39	energy	energy	NOUN
ftr-370	4146	40	tax	tax	NOUN
ftr-370	4146	41	incentives	incentive	NOUN
ftr-370	4146	42	;	;	PUNCT
ftr-370	4146	43	and	and	CCONJ
ftr-370	4146	44	temporarily	temporarily	ADV
ftr-370	4146	45	increase	increase	VERB
ftr-370	4146	46	federal	federal	ADJ
ftr-370	4146	47	deposit	deposit	NOUN
ftr-370	4146	48	insurance	insurance	NOUN
ftr-370	4146	49	limits	limit	NOUN
ftr-370	4146	50	.	.	PUNCT
ftr-370	4147	1	6	6	X
ftr-370	4147	2	.	.	X
ftr-370	4147	3	the	the	DET
ftr-370	4147	4	fostering	foster	VERB
ftr-370	4147	5	connections	connection	NOUN
ftr-370	4147	6	to	to	ADP
ftr-370	4147	7	success	success	NOUN
ftr-370	4147	8	and	and	CCONJ
ftr-370	4147	9	increasing	increase	VERB
ftr-370	4147	10	adoptions	adoption	NOUN
ftr-370	4147	11	act	act	PROPN
ftr-370	4147	12	,	,	PUNCT
ftr-370	4147	13	p.l	p.l	PROPN
ftr-370	4147	14	.	.	PROPN
ftr-370	4147	15	110	110	NUM
ftr-370	4147	16	-	-	SYM
ftr-370	4147	17	351	351	NUM
ftr-370	4147	18	was	be	AUX
ftr-370	4147	19	signed	sign	VERB
ftr-370	4147	20	by	by	ADP
ftr-370	4147	21	president	president	PROPN
ftr-370	4147	22	bush	bush	PROPN
ftr-370	4147	23	on	on	ADP
ftr-370	4147	24	10/7/08	10/7/08	NUM
ftr-370	4147	25	.	.	PUNCT
ftr-370	4148	1	7	7	X
ftr-370	4148	2	.	.	PUNCT
ftr-370	4149	1	“	"	PUNCT
ftr-370	4149	2	i	i	PRON
ftr-370	4149	3	gets	get	VERB
ftr-370	4149	4	wrera	wrera	NOUN
ftr-370	4149	5	and	and	CCONJ
ftr-370	4149	6	sick	sick	ADJ
ftr-370	4149	7	of	of	ADP
ftr-370	4149	8	trying	try	VERB
ftr-370	4149	9	.	.	PUNCT
ftr-370	4149	10	”	"	PUNCT
ftr-370	4150	1	the	the	DET
ftr-370	4150	2	worker	worker	NOUN
ftr-370	4150	3	,	,	PUNCT
ftr-370	4150	4	retiree	retiree	NOUN
ftr-370	4150	5	,	,	PUNCT
ftr-370	4150	6	and	and	CCONJ
ftr-370	4150	7	employer	employer	NOUN
ftr-370	4150	8	recovery	recovery	NOUN
ftr-370	4150	9	act	act	NOUN
ftr-370	4150	10	of	of	ADP
ftr-370	4150	11	2008	2008	NUM
ftr-370	4150	12	(	(	PUNCT
ftr-370	4150	13	“	"	PUNCT
ftr-370	4150	14	wrera	wrera	NOUN
ftr-370	4150	15	”	"	PUNCT
ftr-370	4150	16	)	)	PUNCT
ftr-370	4150	17	,	,	PUNCT
ftr-370	4150	18	p.l	p.l	PROPN
ftr-370	4150	19	.	.	PROPN
ftr-370	4150	20	110	110	NUM
ftr-370	4150	21	-	-	SYM
ftr-370	4150	22	458	458	NUM
ftr-370	4150	23	,	,	PUNCT
ftr-370	4150	24	was	be	AUX
ftr-370	4150	25	signed	sign	VERB
ftr-370	4150	26	by	by	ADP
ftr-370	4150	27	president	president	PROPN
ftr-370	4150	28	bush	bush	PROPN
ftr-370	4150	29	on	on	ADP
ftr-370	4150	30	12/23/08	12/23/08	PROPN
ftr-370	4150	31	.	.	PUNCT