id	sid	tid	token	lemma	pos
ftr-377	1	1	florida	florida	PROPN
ftr-377	1	2	tax	tax	PROPN
ftr-377	1	3	review	review	NOUN
ftr-377	1	4	volume	volume	NOUN
ftr-377	1	5	9	9	NUM
ftr-377	1	6	2010	2010	NUM
ftr-377	1	7	number	number	NOUN
ftr-377	1	8	9	9	NUM
ftr-377	1	9	economics	economic	NOUN
ftr-377	1	10	&	&	CCONJ
ftr-377	1	11	economic	economic	ADJ
ftr-377	1	12	substance	substance	NOUN
ftr-377	1	13	by	by	ADP
ftr-377	1	14	terrance	terrance	PROPN
ftr-377	1	15	o'reilly	o'reilly	PROPN
ftr-377	1	16	*	*	PUNCT
ftr-377	1	17	i.	i.	PROPN
ftr-377	1	18	intro	intro	VERB
ftr-377	1	19	ductio	ductio	PROPN
ftr-377	1	20	n	n	X
ftr-377	1	21	.......................................................................................	.......................................................................................	PUNCT
ftr-377	1	22	756	756	NUM
ftr-377	1	23	ii	ii	NOUN
ftr-377	1	24	.	.	PUNCT
ftr-377	2	1	state	state	NOUN
ftr-377	2	2	of	of	ADP
ftr-377	2	3	the	the	DET
ftr-377	2	4	commentary	commentary	NOUN
ftr-377	2	5	..............................................................	..............................................................	PUNCT
ftr-377	3	1	758	758	NUM
ftr-377	3	2	a.	a.	NOUN
ftr-377	3	3	the	the	DET
ftr-377	3	4	classic	classic	ADJ
ftr-377	3	5	themes	theme	NOUN
ftr-377	3	6	..............................................................	..............................................................	PUNCT
ftr-377	3	7	758	758	NUM
ftr-377	3	8	b.	b.	NOUN
ftr-377	3	9	variations	variation	NOUN
ftr-377	3	10	..............................................................................	..............................................................................	PUNCT
ftr-377	4	1	762	762	NUM
ftr-377	4	2	c	c	NOUN
ftr-377	4	3	.	.	PUNCT
ftr-377	5	1	codification	codification	NOUN
ftr-377	5	2	..........................................................................	..........................................................................	PUNCT
ftr-377	6	1	765	765	NUM
ftr-377	6	2	d	d	NOUN
ftr-377	6	3	.	.	PUNCT
ftr-377	6	4	sum	sum	PROPN
ftr-377	6	5	m	m	VERB
ftr-377	6	6	ary	ary	PROPN
ftr-377	6	7	...............................................................................	...............................................................................	PUNCT
ftr-377	6	8	767	767	NUM
ftr-377	6	9	ii	ii	NOUN
ftr-377	6	10	.	.	PUNCT
ftr-377	7	1	economics	economic	NOUN
ftr-377	7	2	of	of	ADP
ftr-377	7	3	economic	economic	ADJ
ftr-377	7	4	substance	substance	NOUN
ftr-377	7	5	...........................................	...........................................	PUNCT
ftr-377	8	1	769	769	NUM
ftr-377	8	2	a.	a.	NOUN
ftr-377	8	3	the	the	DET
ftr-377	8	4	economic	economic	ADJ
ftr-377	8	5	irrelevance	irrelevance	NOUN
ftr-377	8	6	of	of	ADP
ftr-377	8	7	economic	economic	ADJ
ftr-377	8	8	substance	substance	NOUN
ftr-377	8	9	..............	..............	PUNCT
ftr-377	9	1	769	769	NUM
ftr-377	9	2	b	b	X
ftr-377	9	3	.	.	PUNCT
ftr-377	9	4	imp	imp	PROPN
ftr-377	9	5	licit	licit	ADJ
ftr-377	9	6	taxes	taxis	NOUN
ftr-377	9	7	........................................................................	........................................................................	PUNCT
ftr-377	9	8	775	775	NUM
ftr-377	9	9	c.	c.	PROPN
ftr-377	9	10	shaviro	shaviro	PROPN
ftr-377	9	11	's	's	PART
ftr-377	9	12	marginal	marginal	ADJ
ftr-377	9	13	efficiency	efficiency	NOUN
ftr-377	9	14	cost	cost	NOUN
ftr-377	9	15	of	of	ADP
ftr-377	9	16	funds	fund	NOUN
ftr-377	9	17	analysis	analysis	NOUN
ftr-377	9	18	........	........	PUNCT
ftr-377	9	19	779	779	NUM
ftr-377	9	20	d.	d.	PROPN
ftr-377	9	21	risk	risk	NOUN
ftr-377	9	22	bearing	bear	VERB
ftr-377	9	23	as	as	ADP
ftr-377	9	24	the	the	DET
ftr-377	9	25	essence	essence	NOUN
ftr-377	9	26	of	of	ADP
ftr-377	9	27	economic	economic	ADJ
ftr-377	9	28	substance	substance	NOUN
ftr-377	9	29	...........	...........	PUNCT
ftr-377	9	30	781	781	NUM
ftr-377	9	31	e.	e.	PROPN
ftr-377	9	32	section	section	PROPN
ftr-377	9	33	7701(o	7701(o	PROPN
ftr-377	9	34	):	):	PUNCT
ftr-377	9	35	a	a	DET
ftr-377	9	36	meaningful	meaningful	ADJ
ftr-377	9	37	change	change	NOUN
ftr-377	9	38	in	in	ADP
ftr-377	9	39	economic	economic	ADJ
ftr-377	9	40	p	p	NOUN
ftr-377	9	41	osition	osition	NOUN
ftr-377	9	42	.................................................................................	.................................................................................	PUNCT
ftr-377	9	43	784	784	NUM
ftr-377	9	44	f.	f.	NOUN
ftr-377	9	45	the	the	DET
ftr-377	9	46	noble	noble	ADJ
ftr-377	9	47	dream	dream	NOUN
ftr-377	9	48	..................................................................	..................................................................	PUNCT
ftr-377	9	49	787	787	NUM
ftr-377	9	50	iv	iv	NUM
ftr-377	9	51	.	.	PUNCT
ftr-377	10	1	c	c	NOUN
ftr-377	11	1	o	o	PRON
ftr-377	11	2	nclusion	nclusion	NOUN
ftr-377	11	3	........................................................................................	........................................................................................	PUNCT
ftr-377	11	4	790	790	NUM
ftr-377	11	5	associate	associate	NOUN
ftr-377	11	6	professor	professor	NOUN
ftr-377	11	7	of	of	ADP
ftr-377	11	8	law	law	NOUN
ftr-377	11	9	,	,	PUNCT
ftr-377	11	10	willamette	willamette	PROPN
ftr-377	11	11	university	university	PROPN
ftr-377	11	12	college	college	PROPN
ftr-377	11	13	of	of	ADP
ftr-377	11	14	law	law	NOUN
ftr-377	11	15	.	.	PUNCT
ftr-377	12	1	755	755	NUM
ftr-377	12	2	florida	florida	PROPN
ftr-377	12	3	tax	tax	NOUN
ftr-377	12	4	review	review	NOUN
ftr-377	12	5	the	the	DET
ftr-377	12	6	economic	economic	ADJ
ftr-377	12	7	substance	substance	NOUN
ftr-377	12	8	doctrine	doctrine	NOUN
ftr-377	12	9	has	have	VERB
ftr-377	12	10	no	no	DET
ftr-377	12	11	basis	basis	NOUN
ftr-377	12	12	in	in	ADP
ftr-377	12	13	economics	economic	NOUN
ftr-377	12	14	.	.	PUNCT
ftr-377	13	1	the	the	DET
ftr-377	13	2	fact	fact	NOUN
ftr-377	13	3	that	that	SCONJ
ftr-377	13	4	a	a	DET
ftr-377	13	5	transaction	transaction	NOUN
ftr-377	13	6	has	have	AUX
ftr-377	13	7	an	an	DET
ftr-377	13	8	after	after	ADP
ftr-377	13	9	-	-	PUNCT
ftr-377	13	10	tax	tax	NOUN
ftr-377	13	11	profit	profit	NOUN
ftr-377	13	12	but	but	CCONJ
ftr-377	13	13	not	not	PART
ftr-377	13	14	a	a	DET
ftr-377	13	15	pretax	pretax	ADJ
ftr-377	13	16	profit	profit	NOUN
ftr-377	13	17	is	be	AUX
ftr-377	13	18	not	not	PART
ftr-377	13	19	an	an	DET
ftr-377	13	20	indication	indication	NOUN
ftr-377	13	21	of	of	ADP
ftr-377	13	22	inefficient	inefficient	ADJ
ftr-377	13	23	resource	resource	NOUN
ftr-377	13	24	allocation	allocation	NOUN
ftr-377	13	25	.	.	PUNCT
ftr-377	14	1	nor	nor	CCONJ
ftr-377	14	2	does	do	AUX
ftr-377	14	3	economic	economic	ADJ
ftr-377	14	4	analysis	analysis	NOUN
ftr-377	14	5	suggest	suggest	VERB
ftr-377	14	6	that	that	SCONJ
ftr-377	14	7	denying	deny	VERB
ftr-377	14	8	tax	tax	NOUN
ftr-377	14	9	benefits	benefit	NOUN
ftr-377	14	10	to	to	ADP
ftr-377	14	11	arrangements	arrangement	NOUN
ftr-377	14	12	lacking	lack	VERB
ftr-377	14	13	economic	economic	ADJ
ftr-377	14	14	substance	substance	NOUN
ftr-377	14	15	will	will	AUX
ftr-377	14	16	reduce	reduce	VERB
ftr-377	14	17	the	the	DET
ftr-377	14	18	deadweight	deadweight	NOUN
ftr-377	14	19	loss	loss	NOUN
ftr-377	14	20	of	of	ADP
ftr-377	14	21	taxation	taxation	NOUN
ftr-377	14	22	.	.	PUNCT
ftr-377	15	1	because	because	SCONJ
ftr-377	15	2	a	a	DET
ftr-377	15	3	pretax	pretax	ADJ
ftr-377	15	4	profit	profit	NOUN
ftr-377	15	5	requirement	requirement	NOUN
ftr-377	15	6	has	have	VERB
ftr-377	15	7	no	no	DET
ftr-377	15	8	economic	economic	ADJ
ftr-377	15	9	foundation	foundation	NOUN
ftr-377	15	10	,	,	PUNCT
ftr-377	15	11	it	it	PRON
ftr-377	15	12	is	be	AUX
ftr-377	15	13	irrelevant	irrelevant	ADJ
ftr-377	15	14	whether	whether	SCONJ
ftr-377	15	15	the	the	DET
ftr-377	15	16	calculation	calculation	NOUN
ftr-377	15	17	of	of	ADP
ftr-377	15	18	pretax	pretax	ADJ
ftr-377	15	19	profit	profit	NOUN
ftr-377	15	20	takes	take	VERB
ftr-377	15	21	account	account	NOUN
ftr-377	15	22	of	of	ADP
ftr-377	15	23	implicit	implicit	ADJ
ftr-377	15	24	taxes	taxis	NOUN
ftr-377	15	25	.	.	PUNCT
ftr-377	16	1	both	both	CCONJ
ftr-377	16	2	the	the	DET
ftr-377	16	3	conventional	conventional	ADJ
ftr-377	16	4	definition	definition	NOUN
ftr-377	16	5	of	of	ADP
ftr-377	16	6	economic	economic	ADJ
ftr-377	16	7	substance	substance	NOUN
ftr-377	16	8	based	base	VERB
ftr-377	16	9	on	on	ADP
ftr-377	16	10	pretax	pretax	ADJ
ftr-377	16	11	profit	profit	NOUN
ftr-377	16	12	and	and	CCONJ
ftr-377	16	13	competing	compete	VERB
ftr-377	16	14	formulations	formulation	NOUN
ftr-377	16	15	that	that	PRON
ftr-377	16	16	give	give	VERB
ftr-377	16	17	less	less	ADJ
ftr-377	16	18	or	or	CCONJ
ftr-377	16	19	no	no	PRON
ftr-377	16	20	weight	weight	NOUN
ftr-377	16	21	to	to	ADP
ftr-377	16	22	pretax	pretax	ADJ
ftr-377	16	23	profit	profit	NOUN
ftr-377	16	24	appear	appear	VERB
ftr-377	16	25	to	to	PART
ftr-377	16	26	be	be	AUX
ftr-377	16	27	based	base	VERB
ftr-377	16	28	on	on	ADP
ftr-377	16	29	reverse	reverse	ADJ
ftr-377	16	30	engineering	engineering	NOUN
ftr-377	16	31	to	to	PART
ftr-377	16	32	isolate	isolate	VERB
ftr-377	16	33	features	feature	NOUN
ftr-377	16	34	that	that	SCONJ
ftr-377	16	35	unappealing	unappealing	ADJ
ftr-377	16	36	transactions	transaction	NOUN
ftr-377	16	37	in	in	ADP
ftr-377	16	38	high	high	ADJ
ftr-377	16	39	-	-	PUNCT
ftr-377	16	40	profile	profile	NOUN
ftr-377	16	41	litigation	litigation	NOUN
ftr-377	16	42	have	have	AUX
ftr-377	16	43	shared	share	VERB
ftr-377	16	44	.	.	PUNCT
ftr-377	17	1	all	all	DET
ftr-377	17	2	these	these	DET
ftr-377	17	3	formulations	formulation	NOUN
ftr-377	17	4	fail	fail	VERB
ftr-377	17	5	to	to	PART
ftr-377	17	6	answer	answer	VERB
ftr-377	17	7	the	the	DET
ftr-377	17	8	critical	critical	ADJ
ftr-377	17	9	questions	question	NOUN
ftr-377	17	10	surrounding	surround	VERB
ftr-377	17	11	the	the	DET
ftr-377	17	12	economic	economic	ADJ
ftr-377	17	13	substance	substance	NOUN
ftr-377	17	14	doctrine	doctrine	NOUN
ftr-377	17	15	:	:	PUNCT
ftr-377	17	16	why	why	SCONJ
ftr-377	17	17	lack	lack	NOUN
ftr-377	17	18	of	of	ADP
ftr-377	17	19	economic	economic	ADJ
ftr-377	17	20	substance	substance	NOUN
ftr-377	17	21	is	be	AUX
ftr-377	17	22	intrinsically	intrinsically	ADV
ftr-377	17	23	bad	bad	ADJ
ftr-377	17	24	,	,	PUNCT
ftr-377	17	25	and	and	CCONJ
ftr-377	17	26	why	why	SCONJ
ftr-377	17	27	intrinsically	intrinsically	ADV
ftr-377	17	28	bad	bad	ADJ
ftr-377	17	29	transactions	transaction	NOUN
ftr-377	17	30	are	be	AUX
ftr-377	17	31	more	more	ADV
ftr-377	17	32	likely	likely	ADJ
ftr-377	17	33	to	to	PART
ftr-377	17	34	lack	lack	VERB
ftr-377	17	35	economic	economic	ADJ
ftr-377	17	36	substance	substance	NOUN
ftr-377	17	37	.	.	PUNCT
ftr-377	18	1	some	some	DET
ftr-377	18	2	supporters	supporter	NOUN
ftr-377	18	3	of	of	ADP
ftr-377	18	4	the	the	DET
ftr-377	18	5	doctrine	doctrine	NOUN
ftr-377	18	6	concede	concede	VERB
ftr-377	18	7	its	its	PRON
ftr-377	18	8	lack	lack	NOUN
ftr-377	18	9	of	of	ADP
ftr-377	18	10	economic	economic	ADJ
ftr-377	18	11	logic	logic	NOUN
ftr-377	18	12	but	but	CCONJ
ftr-377	18	13	defend	defend	VERB
ftr-377	18	14	it	it	PRON
ftr-377	18	15	based	base	VERB
ftr-377	18	16	on	on	ADP
ftr-377	18	17	its	its	PRON
ftr-377	18	18	practical	practical	ADJ
ftr-377	18	19	effectiveness	effectiveness	NOUN
ftr-377	18	20	.	.	PUNCT
ftr-377	19	1	this	this	DET
ftr-377	19	2	line	line	NOUN
ftr-377	19	3	of	of	ADP
ftr-377	19	4	defense	defense	NOUN
ftr-377	19	5	is	be	AUX
ftr-377	19	6	generally	generally	ADV
ftr-377	19	7	based	base	VERB
ftr-377	19	8	on	on	ADP
ftr-377	19	9	anecdotes	anecdote	NOUN
ftr-377	19	10	unconnected	unconnected	ADJ
ftr-377	19	11	to	to	ADP
ftr-377	19	12	the	the	DET
ftr-377	19	13	actual	actual	ADJ
ftr-377	19	14	content	content	NOUN
ftr-377	19	15	of	of	ADP
ftr-377	19	16	the	the	DET
ftr-377	19	17	doctrine	doctrine	NOUN
ftr-377	19	18	and	and	CCONJ
ftr-377	19	19	fails	fail	VERB
ftr-377	19	20	to	to	PART
ftr-377	19	21	explain	explain	VERB
ftr-377	19	22	why	why	SCONJ
ftr-377	19	23	a	a	DET
ftr-377	19	24	pretax	pretax	ADJ
ftr-377	19	25	profit	profit	NOUN
ftr-377	19	26	test	test	NOUN
ftr-377	19	27	should	should	AUX
ftr-377	19	28	be	be	AUX
ftr-377	19	29	a	a	DET
ftr-377	19	30	relatively	relatively	ADV
ftr-377	19	31	effective	effective	ADJ
ftr-377	19	32	means	mean	NOUN
ftr-377	19	33	of	of	ADP
ftr-377	19	34	targeting	target	VERB
ftr-377	19	35	objectionable	objectionable	ADJ
ftr-377	19	36	transactions	transaction	NOUN
ftr-377	19	37	.	.	PUNCT
ftr-377	20	1	i.	i.	PROPN
ftr-377	20	2	introduction	introduction	NOUN
ftr-377	20	3	judge	judge	NOUN
ftr-377	20	4	:	:	PUNCT
ftr-377	20	5	what	what	PRON
ftr-377	20	6	's	be	AUX
ftr-377	20	7	the	the	DET
ftr-377	20	8	matter	matter	NOUN
ftr-377	20	9	with	with	ADP
ftr-377	20	10	him	he	PRON
ftr-377	20	11	?	?	PUNCT
ftr-377	21	1	moe	moe	NOUN
ftr-377	21	2	:	:	PUNCT
ftr-377	22	1	oh	oh	INTJ
ftr-377	22	2	,	,	PUNCT
ftr-377	22	3	he	he	PRON
ftr-377	22	4	thinks	think	VERB
ftr-377	22	5	he	he	PRON
ftr-377	22	6	's	be	AUX
ftr-377	22	7	a	a	DET
ftr-377	22	8	chicken	chicken	NOUN
ftr-377	22	9	.	.	PUNCT
ftr-377	23	1	judge	judge	NOUN
ftr-377	23	2	:	:	PUNCT
ftr-377	23	3	why	why	SCONJ
ftr-377	23	4	do	do	AUX
ftr-377	23	5	n't	not	PART
ftr-377	23	6	you	you	PRON
ftr-377	23	7	do	do	AUX
ftr-377	23	8	put	put	VERB
ftr-377	23	9	him	he	PRON
ftr-377	23	10	in	in	ADP
ftr-377	23	11	an	an	DET
ftr-377	23	12	institution	institution	NOUN
ftr-377	23	13	?	?	PUNCT
ftr-377	24	1	moe	moe	NOUN
ftr-377	24	2	:	:	PUNCT
ftr-377	24	3	we	we	PRON
ftr-377	24	4	ca	can	AUX
ftr-377	24	5	n't	not	PART
ftr-377	24	6	we	we	PRON
ftr-377	24	7	need	need	VERB
ftr-377	24	8	the	the	DET
ftr-377	24	9	eggs	egg	NOUN
ftr-377	24	10	!	!	PUNCT
ftr-377	24	11	'	'	PUNCT
ftr-377	25	1	tax	tax	NOUN
ftr-377	25	2	law	law	NOUN
ftr-377	25	3	's	's	PART
ftr-377	25	4	economic	economic	ADJ
ftr-377	25	5	substance	substance	NOUN
ftr-377	25	6	doctrine	doctrine	NOUN
ftr-377	25	7	has	have	VERB
ftr-377	25	8	no	no	DET
ftr-377	25	9	basis	basis	NOUN
ftr-377	25	10	in	in	ADP
ftr-377	25	11	economics	economic	NOUN
ftr-377	25	12	and	and	CCONJ
ftr-377	25	13	it	it	PRON
ftr-377	25	14	's	be	AUX
ftr-377	25	15	tempting	tempting	ADJ
ftr-377	25	16	to	to	PART
ftr-377	25	17	add	add	VERB
ftr-377	25	18	something	something	PRON
ftr-377	25	19	unkind	unkind	ADJ
ftr-377	25	20	about	about	ADP
ftr-377	25	21	substance	substance	NOUN
ftr-377	25	22	.	.	PUNCT
ftr-377	26	1	even	even	ADV
ftr-377	26	2	some	some	DET
ftr-377	26	3	prominent	prominent	ADJ
ftr-377	26	4	supporters	supporter	NOUN
ftr-377	26	5	of	of	ADP
ftr-377	26	6	the	the	DET
ftr-377	26	7	doctrine	doctrine	NOUN
ftr-377	26	8	concede	concede	VERB
ftr-377	26	9	about	about	ADP
ftr-377	26	10	as	as	ADV
ftr-377	26	11	much	much	ADJ
ftr-377	26	12	yet	yet	ADV
ftr-377	26	13	still	still	ADV
ftr-377	26	14	favor	favor	VERB
ftr-377	26	15	the	the	DET
ftr-377	26	16	application	application	NOUN
ftr-377	26	17	of	of	ADP
ftr-377	26	18	the	the	DET
ftr-377	26	19	doctrine	doctrine	NOUN
ftr-377	26	20	on	on	ADP
ftr-377	26	21	the	the	DET
ftr-377	26	22	basis	basis	NOUN
ftr-377	26	23	that	that	SCONJ
ftr-377	26	24	it	it	PRON
ftr-377	26	25	works	work	VERB
ftr-377	26	26	in	in	ADP
ftr-377	26	27	practice	practice	NOUN
ftr-377	26	28	,	,	PUNCT
ftr-377	26	29	if	if	SCONJ
ftr-377	26	30	not	not	PART
ftr-377	26	31	so	so	ADV
ftr-377	26	32	well	well	ADV
ftr-377	26	33	in	in	ADP
ftr-377	26	34	theory.2	theory.2	NOUN
ftr-377	26	35	but	but	CCONJ
ftr-377	26	36	evidently	evidently	ADV
ftr-377	26	37	arbitrary	arbitrary	ADJ
ftr-377	26	38	pretext	pretext	NOUN
ftr-377	26	39	doctrine	doctrine	NOUN
ftr-377	26	40	or	or	CCONJ
ftr-377	26	41	useful	useful	ADJ
ftr-377	26	42	fiction	fiction	NOUN
ftr-377	26	43	principle	principle	NOUN
ftr-377	26	44	does	do	AUX
ftr-377	26	45	n't	not	PART
ftr-377	26	46	have	have	VERB
ftr-377	26	47	the	the	DET
ftr-377	26	48	same	same	ADJ
ftr-377	26	49	ring	ring	NOUN
ftr-377	26	50	to	to	ADP
ftr-377	26	51	it	it	PRON
ftr-377	26	52	.	.	PUNCT
ftr-377	27	1	1	1	X
ftr-377	27	2	.	.	X
ftr-377	27	3	listen	listen	VERB
ftr-377	27	4	,	,	PUNCT
ftr-377	27	5	judge	judge	NOUN
ftr-377	27	6	(	(	PUNCT
ftr-377	27	7	1996	1996	NUM
ftr-377	27	8	)	)	PUNCT
ftr-377	28	1	[	[	X
ftr-377	28	2	1952	1952	NUM
ftr-377	28	3	]	]	PUNCT
ftr-377	28	4	.	.	PUNCT
ftr-377	29	1	2	2	X
ftr-377	29	2	.	.	X
ftr-377	29	3	daniel	daniel	PROPN
ftr-377	29	4	shaviro	shaviro	PROPN
ftr-377	29	5	&	&	CCONJ
ftr-377	29	6	david	david	PROPN
ftr-377	29	7	weisbach	weisbach	PROPN
ftr-377	29	8	,	,	PUNCT
ftr-377	29	9	the	the	DET
ftr-377	29	10	fifth	fifth	ADJ
ftr-377	29	11	circuit	circuit	NOUN
ftr-377	29	12	gets	get	VERB
ftr-377	29	13	in	in	ADP
ftr-377	29	14	wrong	wrong	NOUN
ftr-377	29	15	in	in	ADP
ftr-377	29	16	compaq	compaq	PROPN
ftr-377	29	17	v.	v.	ADP
ftr-377	29	18	commissioner	commissioner	PROPN
ftr-377	29	19	,	,	PUNCT
ftr-377	29	20	tax	tax	NOUN
ftr-377	29	21	notes	note	NOUN
ftr-377	29	22	511	511	NUM
ftr-377	29	23	(	(	PUNCT
ftr-377	29	24	jan	jan	PROPN
ftr-377	29	25	.	.	PROPN
ftr-377	29	26	28	28	NUM
ftr-377	29	27	,	,	PUNCT
ftr-377	29	28	2002	2002	NUM
ftr-377	29	29	)	)	PUNCT
ftr-377	29	30	at	at	ADP
ftr-377	29	31	513	513	NUM
ftr-377	29	32	(	(	PUNCT
ftr-377	29	33	"	"	PUNCT
ftr-377	29	34	the	the	DET
ftr-377	29	35	doctrines	doctrine	NOUN
ftr-377	29	36	do	do	AUX
ftr-377	29	37	not	not	PART
ftr-377	29	38	seek	seek	VERB
ftr-377	29	39	to	to	PART
ftr-377	29	40	achieve	achieve	VERB
ftr-377	29	41	logical	logical	ADJ
ftr-377	29	42	precision	precision	NOUN
ftr-377	29	43	....	....	PUNCT
ftr-377	30	1	they	they	PRON
ftr-377	30	2	are	be	AUX
ftr-377	30	3	simply	simply	ADV
ftr-377	30	4	devices	device	NOUN
ftr-377	30	5	for	for	ADP
ftr-377	30	6	roughly	roughly	ADV
ftr-377	30	7	identifying	identify	VERB
ftr-377	30	8	a	a	DET
ftr-377	30	9	socially	socially	ADV
ftr-377	30	10	harmful	harmful	ADJ
ftr-377	30	11	set	set	NOUN
ftr-377	30	12	of	of	ADP
ftr-377	30	13	transactions	transaction	NOUN
ftr-377	30	14	.	.	PUNCT
ftr-377	31	1	"	"	PUNCT
ftr-377	31	2	)	)	PUNCT
ftr-377	31	3	;	;	PUNCT
ftr-377	31	4	i	i	PROPN
ftr-377	31	5	d	d	PROPN
ftr-377	31	6	at	at	ADP
ftr-377	31	7	515	515	NUM
ftr-377	31	8	(	(	PUNCT
ftr-377	31	9	"	"	PUNCT
ftr-377	31	10	the	the	DET
ftr-377	31	11	pretax	pretax	ADJ
ftr-377	31	12	profit	profit	NOUN
ftr-377	31	13	doctrine	doctrine	NOUN
ftr-377	31	14	is	be	AUX
ftr-377	31	15	not	not	PART
ftr-377	31	16	designed	design	VERB
ftr-377	31	17	to	to	PART
ftr-377	31	18	measure	measure	VERB
ftr-377	31	19	some	some	DET
ftr-377	31	20	ultimate	ultimate	ADJ
ftr-377	31	21	economic	economic	ADJ
ftr-377	31	22	value	value	NOUN
ftr-377	31	23	.	.	PUNCT
ftr-377	31	24	"	"	PUNCT
ftr-377	31	25	)	)	PUNCT
ftr-377	31	26	;	;	PUNCT
ftr-377	31	27	see	see	VERB
ftr-377	31	28	also	also	ADV
ftr-377	31	29	daniel	daniel	PROPN
ftr-377	31	30	shaviro	shaviro	PROPN
ftr-377	31	31	,	,	PUNCT
ftr-377	31	32	economic	economic	ADJ
ftr-377	31	33	substance	substance	NOUN
ftr-377	31	34	,	,	PUNCT
ftr-377	31	35	corporate	corporate	ADJ
ftr-377	31	36	tax	tax	NOUN
ftr-377	31	37	shelters	shelter	NOUN
ftr-377	31	38	and	and	CCONJ
ftr-377	31	39	the	the	DET
ftr-377	31	40	compaq	compaq	NOUN
ftr-377	31	41	case	case	NOUN
ftr-377	31	42	,	,	PUNCT
ftr-377	31	43	[	[	X
ftr-377	31	44	vol	vol	NOUN
ftr-377	31	45	.	.	NOUN
ftr-377	31	46	9:9	9:9	NUM
ftr-377	31	47	economics	economic	NOUN
ftr-377	31	48	and	and	CCONJ
ftr-377	31	49	economic	economic	ADJ
ftr-377	31	50	substance	substance	NOUN
ftr-377	31	51	without	without	ADP
ftr-377	31	52	getting	getting	AUX
ftr-377	31	53	bogged	bogge	VERB
ftr-377	31	54	down	down	ADP
ftr-377	31	55	here	here	ADV
ftr-377	31	56	in	in	ADP
ftr-377	31	57	what	what	PRON
ftr-377	31	58	it	it	PRON
ftr-377	31	59	means	mean	VERB
ftr-377	31	60	to	to	PART
ftr-377	31	61	say	say	VERB
ftr-377	31	62	something	something	PRON
ftr-377	31	63	is	be	AUX
ftr-377	31	64	a	a	DET
ftr-377	31	65	principle	principle	NOUN
ftr-377	31	66	or	or	CCONJ
ftr-377	31	67	doctrine	doctrine	NOUN
ftr-377	31	68	of	of	ADP
ftr-377	31	69	tax	tax	NOUN
ftr-377	31	70	law	law	NOUN
ftr-377	31	71	,	,	PUNCT
ftr-377	31	72	we	we	PRON
ftr-377	31	73	know	know	VERB
ftr-377	31	74	that	that	SCONJ
ftr-377	31	75	there	there	PRON
ftr-377	31	76	is	be	VERB
ftr-377	31	77	an	an	DET
ftr-377	31	78	economic	economic	ADJ
ftr-377	31	79	substance	substance	NOUN
ftr-377	31	80	doctrine	doctrine	NOUN
ftr-377	31	81	that	that	PRON
ftr-377	31	82	is	be	AUX
ftr-377	31	83	applied	apply	VERB
ftr-377	31	84	in	in	ADP
ftr-377	31	85	tax	tax	NOUN
ftr-377	31	86	cases	case	NOUN
ftr-377	31	87	and	and	CCONJ
ftr-377	31	88	is	be	AUX
ftr-377	31	89	the	the	DET
ftr-377	31	90	subject	subject	NOUN
ftr-377	31	91	of	of	ADP
ftr-377	31	92	an	an	DET
ftr-377	31	93	extensive	extensive	ADJ
ftr-377	31	94	scholarly	scholarly	ADJ
ftr-377	31	95	literature	literature	NOUN
ftr-377	31	96	.	.	PUNCT
ftr-377	32	1	the	the	DET
ftr-377	32	2	doctrine	doctrine	NOUN
ftr-377	32	3	has	have	AUX
ftr-377	32	4	enforced	enforce	VERB
ftr-377	32	5	the	the	DET
ftr-377	32	6	principle	principle	NOUN
ftr-377	32	7	that	that	SCONJ
ftr-377	32	8	a	a	DET
ftr-377	32	9	transaction	transaction	NOUN
ftr-377	32	10	with	with	ADP
ftr-377	32	11	"	"	PUNCT
ftr-377	32	12	no	no	DET
ftr-377	32	13	reasonable	reasonable	ADJ
ftr-377	32	14	prospect	prospect	NOUN
ftr-377	32	15	of	of	ADP
ftr-377	32	16	a	a	DET
ftr-377	32	17	profit	profit	NOUN
ftr-377	32	18	"	"	PUNCT
ftr-377	32	19	can	can	AUX
ftr-377	32	20	not	not	PART
ftr-377	32	21	be	be	AUX
ftr-377	32	22	the	the	DET
ftr-377	32	23	basis	basis	NOUN
ftr-377	32	24	for	for	ADP
ftr-377	32	25	tax	tax	NOUN
ftr-377	32	26	benefits.3	benefits.3	NOUN
ftr-377	32	27	deductions	deduction	NOUN
ftr-377	32	28	,	,	PUNCT
ftr-377	32	29	for	for	ADP
ftr-377	32	30	example	example	NOUN
ftr-377	32	31	,	,	PUNCT
ftr-377	32	32	are	be	AUX
ftr-377	32	33	denied	deny	VERB
ftr-377	32	34	under	under	ADP
ftr-377	32	35	the	the	DET
ftr-377	32	36	economic	economic	ADJ
ftr-377	32	37	substance	substance	NOUN
ftr-377	32	38	doctrine	doctrine	NOUN
ftr-377	32	39	despite	despite	SCONJ
ftr-377	32	40	compliance	compliance	NOUN
ftr-377	32	41	with	with	ADP
ftr-377	32	42	"	"	PUNCT
ftr-377	32	43	the	the	DET
ftr-377	32	44	literal	literal	ADJ
ftr-377	32	45	terms	term	NOUN
ftr-377	32	46	"	"	PUNCT
ftr-377	32	47	of	of	ADP
ftr-377	32	48	the	the	DET
ftr-377	32	49	internal	internal	ADJ
ftr-377	32	50	revenue	revenue	NOUN
ftr-377	32	51	code	code	NOUN
ftr-377	32	52	:	:	PUNCT
ftr-377	32	53	"	"	PUNCT
ftr-377	32	54	over	over	ADP
ftr-377	32	55	the	the	DET
ftr-377	32	56	last	last	ADJ
ftr-377	32	57	seventy	seventy	NUM
ftr-377	32	58	years	year	NOUN
ftr-377	32	59	,	,	PUNCT
ftr-377	32	60	the	the	DET
ftr-377	32	61	economic	economic	ADJ
ftr-377	32	62	substance	substance	NOUN
ftr-377	32	63	doctrine	doctrine	NOUN
ftr-377	32	64	has	have	AUX
ftr-377	32	65	required	require	VERB
ftr-377	32	66	disregarding	disregard	VERB
ftr-377	32	67	,	,	PUNCT
ftr-377	32	68	for	for	ADP
ftr-377	32	69	tax	tax	NOUN
ftr-377	32	70	purposes	purpose	NOUN
ftr-377	32	71	,	,	PUNCT
ftr-377	32	72	transactions	transaction	NOUN
ftr-377	32	73	that	that	PRON
ftr-377	32	74	comply	comply	VERB
ftr-377	32	75	with	with	ADP
ftr-377	32	76	the	the	DET
ftr-377	32	77	literal	literal	ADJ
ftr-377	32	78	terms	term	NOUN
ftr-377	32	79	of	of	ADP
ftr-377	32	80	the	the	DET
ftr-377	32	81	tax	tax	NOUN
ftr-377	32	82	code	code	NOUN
ftr-377	32	83	but	but	CCONJ
ftr-377	32	84	lack	lack	VERB
ftr-377	32	85	economic	economic	ADJ
ftr-377	32	86	reality'a	reality'a	NOUN
ftr-377	32	87	(	(	PUNCT
ftr-377	32	88	depending	depend	VERB
ftr-377	32	89	on	on	ADP
ftr-377	32	90	the	the	DET
ftr-377	32	91	venue	venue	NOUN
ftr-377	32	92	,	,	PUNCT
ftr-377	32	93	other	other	ADJ
ftr-377	32	94	elements	element	NOUN
ftr-377	32	95	have	have	AUX
ftr-377	32	96	been	be	AUX
ftr-377	32	97	attached	attach	VERB
ftr-377	32	98	to	to	ADP
ftr-377	32	99	the	the	DET
ftr-377	32	100	doctrine	doctrine	NOUN
ftr-377	32	101	.	.	PUNCT
ftr-377	33	1	for	for	ADP
ftr-377	33	2	example	example	NOUN
ftr-377	33	3	,	,	PUNCT
ftr-377	33	4	in	in	ADP
ftr-377	33	5	the	the	DET
ftr-377	33	6	fourth	fourth	ADJ
ftr-377	33	7	circuit	circuit	NOUN
ftr-377	33	8	,	,	PUNCT
ftr-377	33	9	the	the	DET
ftr-377	33	10	doctrine	doctrine	NOUN
ftr-377	33	11	has	have	AUX
ftr-377	33	12	required	require	VERB
ftr-377	33	13	that	that	SCONJ
ftr-377	33	14	"	"	PUNCT
ftr-377	33	15	the	the	DET
ftr-377	33	16	taxpayer	taxpayer	NOUN
ftr-377	33	17	'	'	PUNCT
ftr-377	33	18	was	be	AUX
ftr-377	33	19	motivated	motivate	VERB
ftr-377	33	20	by	by	ADP
ftr-377	33	21	no	no	DET
ftr-377	33	22	business	business	NOUN
ftr-377	33	23	purposes	purpose	NOUN
ftr-377	33	24	other	other	ADJ
ftr-377	33	25	than	than	ADP
ftr-377	33	26	obtaining	obtain	VERB
ftr-377	33	27	tax	tax	NOUN
ftr-377	33	28	benefits	benefit	NOUN
ftr-377	33	29	.	.	PUNCT
ftr-377	34	1	"	"	PUNCT
ftr-377	34	2	'	'	PUNCT
ftr-377	34	3	)	)	PUNCT
ftr-377	34	4	now	now	ADV
ftr-377	34	5	section	section	NOUN
ftr-377	34	6	7701(o	7701(o	NOUN
ftr-377	34	7	)	)	PUNCT
ftr-377	34	8	introduces	introduce	VERB
ftr-377	34	9	a	a	DET
ftr-377	34	10	two	two	NUM
ftr-377	34	11	part	part	NOUN
ftr-377	34	12	test	test	NOUN
ftr-377	34	13	,	,	PUNCT
ftr-377	34	14	requiring	require	VERB
ftr-377	34	15	a	a	DET
ftr-377	34	16	meaningful	meaningful	ADJ
ftr-377	34	17	change	change	NOUN
ftr-377	34	18	in	in	ADP
ftr-377	34	19	a	a	DET
ftr-377	34	20	taxpayer	taxpayer	NOUN
ftr-377	34	21	's	's	PART
ftr-377	34	22	economic	economic	ADJ
ftr-377	34	23	position	position	NOUN
ftr-377	34	24	and	and	CCONJ
ftr-377	34	25	a	a	DET
ftr-377	34	26	substantial	substantial	ADJ
ftr-377	34	27	purpose	purpose	NOUN
ftr-377	34	28	for	for	ADP
ftr-377	34	29	undertaking	undertake	VERB
ftr-377	34	30	the	the	DET
ftr-377	34	31	transaction	transaction	NOUN
ftr-377	34	32	,	,	PUNCT
ftr-377	34	33	in	in	ADP
ftr-377	34	34	each	each	DET
ftr-377	34	35	case	case	NOUN
ftr-377	34	36	disregarding	disregard	VERB
ftr-377	34	37	federal	federal	ADJ
ftr-377	34	38	tax	tax	NOUN
ftr-377	34	39	advantages	advantage	NOUN
ftr-377	34	40	-	-	PUNCT
ftr-377	34	41	although	although	ADV
ftr-377	34	42	,	,	PUNCT
ftr-377	34	43	in	in	ADP
ftr-377	34	44	the	the	DET
ftr-377	34	45	spirit	spirit	NOUN
ftr-377	34	46	of	of	ADP
ftr-377	34	47	enigmatic	enigmatic	ADJ
ftr-377	34	48	oracles	oracle	NOUN
ftr-377	34	49	extending	extend	VERB
ftr-377	34	50	back	back	ADV
ftr-377	34	51	to	to	ADP
ftr-377	34	52	tax	tax	NOUN
ftr-377	34	53	notes	note	NOUN
ftr-377	34	54	int'l	int'l	ADP
ftr-377	34	55	1581	1581	NUM
ftr-377	34	56	(	(	PUNCT
ftr-377	34	57	oct	oct	PROPN
ftr-377	34	58	.	.	PROPN
ftr-377	34	59	2	2	NUM
ftr-377	34	60	,	,	PUNCT
ftr-377	34	61	2000	2000	NUM
ftr-377	34	62	)	)	PUNCT
ftr-377	34	63	,	,	PUNCT
ftr-377	34	64	at	at	ADP
ftr-377	34	65	1582	1582	NUM
ftr-377	34	66	.	.	PUNCT
ftr-377	35	1	(	(	PUNCT
ftr-377	35	2	"	"	PUNCT
ftr-377	35	3	[	[	X
ftr-377	35	4	i]t	i]t	NOUN
ftr-377	35	5	is	be	AUX
ftr-377	35	6	hard	hard	ADJ
ftr-377	35	7	to	to	PART
ftr-377	35	8	see	see	VERB
ftr-377	35	9	any	any	DET
ftr-377	35	10	direct	direct	ADJ
ftr-377	35	11	policy	policy	NOUN
ftr-377	35	12	reason	reason	NOUN
ftr-377	35	13	why	why	SCONJ
ftr-377	35	14	the	the	DET
ftr-377	35	15	tax	tax	NOUN
ftr-377	35	16	authorities	authority	NOUN
ftr-377	35	17	should	should	AUX
ftr-377	35	18	care	care	VERB
ftr-377	35	19	what	what	PRON
ftr-377	35	20	risks	risk	VERB
ftr-377	35	21	a	a	DET
ftr-377	35	22	taxpayer	taxpayer	NOUN
ftr-377	35	23	such	such	ADJ
ftr-377	35	24	as	as	ADP
ftr-377	35	25	compaq	compaq	NOUN
ftr-377	35	26	chooses	choose	VERB
ftr-377	35	27	to	to	PART
ftr-377	35	28	take	take	VERB
ftr-377	35	29	or	or	CCONJ
ftr-377	35	30	shun	shun	VERB
ftr-377	35	31	.	.	PUNCT
ftr-377	35	32	"	"	PUNCT
ftr-377	35	33	)	)	PUNCT
ftr-377	35	34	;	;	PUNCT
ftr-377	35	35	alvin	alvin	PROPN
ftr-377	35	36	c	c	PROPN
ftr-377	35	37	warren	warren	PROPN
ftr-377	35	38	,	,	PUNCT
ftr-377	35	39	jr	jr	PROPN
ftr-377	35	40	,	,	PUNCT
ftr-377	35	41	the	the	DET
ftr-377	35	42	requirement	requirement	NOUN
ftr-377	35	43	of	of	ADP
ftr-377	35	44	economic	economic	ADJ
ftr-377	35	45	profit	profit	NOUN
ftr-377	35	46	in	in	ADP
ftr-377	35	47	tax	tax	NOUN
ftr-377	35	48	motivated	motivate	VERB
ftr-377	35	49	transactions	transaction	NOUN
ftr-377	35	50	,	,	PUNCT
ftr-377	35	51	59	59	NUM
ftr-377	35	52	taxes	taxis	NOUN
ftr-377	35	53	985	985	NUM
ftr-377	35	54	,	,	PUNCT
ftr-377	35	55	989	989	NUM
ftr-377	35	56	-	-	SYM
ftr-377	35	57	90	90	NUM
ftr-377	35	58	(	(	PUNCT
ftr-377	35	59	1981	1981	NUM
ftr-377	35	60	)	)	PUNCT
ftr-377	35	61	;	;	PUNCT
ftr-377	35	62	joseph	joseph	PROPN
ftr-377	35	63	bankman	bankman	PROPN
ftr-377	35	64	,	,	PUNCT
ftr-377	35	65	the	the	DET
ftr-377	35	66	economic	economic	ADJ
ftr-377	35	67	substance	substance	NOUN
ftr-377	35	68	doctrine	doctrine	NOUN
ftr-377	35	69	,	,	PUNCT
ftr-377	35	70	74	74	NUM
ftr-377	35	71	s.cal	s.cal	ADJ
ftr-377	35	72	.	.	PUNCT
ftr-377	36	1	l.	l.	PROPN
ftr-377	36	2	rev	rev	PROPN
ftr-377	36	3	.	.	PROPN
ftr-377	36	4	5	5	NUM
ftr-377	36	5	,	,	PUNCT
ftr-377	36	6	18	18	NUM
ftr-377	36	7	(	(	PUNCT
ftr-377	36	8	2000	2000	NUM
ftr-377	36	9	)	)	PUNCT
ftr-377	36	10	(	(	PUNCT
ftr-377	36	11	"	"	PUNCT
ftr-377	36	12	[	[	X
ftr-377	36	13	t]he	t]he	ADJ
ftr-377	36	14	same	same	ADJ
ftr-377	36	15	transactions	transaction	NOUN
ftr-377	36	16	,	,	PUNCT
ftr-377	36	17	considered	consider	VERB
ftr-377	36	18	in	in	ADP
ftr-377	36	19	isolation	isolation	NOUN
ftr-377	36	20	,	,	PUNCT
ftr-377	36	21	will	will	AUX
ftr-377	36	22	be	be	AUX
ftr-377	36	23	treated	treat	VERB
ftr-377	36	24	differently	differently	ADV
ftr-377	36	25	.	.	PUNCT
ftr-377	37	1	an	an	DET
ftr-377	37	2	aggressive	aggressive	ADJ
ftr-377	37	3	play	play	NOUN
ftr-377	37	4	...	...	PUNCT
ftr-377	37	5	works	work	VERB
ftr-377	37	6	if	if	SCONJ
ftr-377	37	7	it	it	PRON
ftr-377	37	8	is	be	AUX
ftr-377	37	9	discovered	discover	VERB
ftr-377	37	10	'	'	PUNCT
ftr-377	37	11	accidentally	accidentally	ADV
ftr-377	37	12	'	'	PUNCT
ftr-377	37	13	in	in	ADP
ftr-377	37	14	the	the	DET
ftr-377	37	15	course	course	NOUN
ftr-377	37	16	of	of	ADP
ftr-377	37	17	ordinary	ordinary	ADJ
ftr-377	37	18	business	business	NOUN
ftr-377	37	19	operations	operation	NOUN
ftr-377	37	20	but	but	CCONJ
ftr-377	37	21	...	...	PUNCT
ftr-377	37	22	not	not	PART
ftr-377	37	23	...	...	PUNCT
ftr-377	37	24	if	if	SCONJ
ftr-377	37	25	it	it	PRON
ftr-377	37	26	is	be	AUX
ftr-377	37	27	part	part	NOUN
ftr-377	37	28	of	of	ADP
ftr-377	37	29	a	a	DET
ftr-377	37	30	prearranged	prearrange	VERB
ftr-377	37	31	plan	plan	NOUN
ftr-377	37	32	that	that	PRON
ftr-377	37	33	is	be	AUX
ftr-377	37	34	unrelated	unrelated	ADJ
ftr-377	37	35	to	to	ADP
ftr-377	37	36	business	business	NOUN
ftr-377	37	37	operations	operation	NOUN
ftr-377	37	38	.	.	PUNCT
ftr-377	38	1	this	this	PRON
ftr-377	38	2	produces	produce	VERB
ftr-377	38	3	results	result	NOUN
ftr-377	38	4	that	that	PRON
ftr-377	38	5	are	be	AUX
ftr-377	38	6	in	in	ADP
ftr-377	38	7	one	one	NUM
ftr-377	38	8	respect	respect	NOUN
ftr-377	38	9	arbitrary	arbitrary	ADJ
ftr-377	38	10	.	.	PUNCT
ftr-377	39	1	these	these	DET
ftr-377	39	2	results	result	NOUN
ftr-377	39	3	,	,	PUNCT
ftr-377	39	4	however	however	ADV
ftr-377	39	5	,	,	PUNCT
ftr-377	39	6	may	may	AUX
ftr-377	39	7	be	be	AUX
ftr-377	39	8	justified	justify	VERB
ftr-377	39	9	on	on	ADP
ftr-377	39	10	pragmatic	pragmatic	ADJ
ftr-377	39	11	grounds	ground	NOUN
ftr-377	39	12	.	.	PUNCT
ftr-377	40	1	"	"	PUNCT
ftr-377	40	2	)	)	PUNCT
ftr-377	40	3	.	.	PUNCT
ftr-377	41	1	3	3	X
ftr-377	41	2	.	.	X
ftr-377	41	3	see	see	VERB
ftr-377	41	4	e.g.	e.g.	ADV
ftr-377	41	5	bb&t	bb&t	PROPN
ftr-377	41	6	corp	corp	PROPN
ftr-377	41	7	.	.	PROPN
ftr-377	42	1	v.	v.	PROPN
ftr-377	42	2	u.s	u.s	PROPN
ftr-377	42	3	.	.	PROPN
ftr-377	42	4	,	,	PUNCT
ftr-377	42	5	523	523	NUM
ftr-377	42	6	f.3d	f.3d	NUM
ftr-377	42	7	461	461	NUM
ftr-377	42	8	,	,	PUNCT
ftr-377	42	9	471	471	NUM
ftr-377	42	10	(	(	PUNCT
ftr-377	42	11	4th	4th	ADJ
ftr-377	42	12	cir	cir	NOUN
ftr-377	42	13	.	.	PROPN
ftr-377	42	14	2008	2008	NUM
ftr-377	42	15	)	)	PUNCT
ftr-377	43	1	;	;	PUNCT
ftr-377	43	2	black	black	PROPN
ftr-377	43	3	&	&	CCONJ
ftr-377	43	4	decker	decker	PROPN
ftr-377	43	5	corp	corp	PROPN
ftr-377	43	6	.	.	PROPN
ftr-377	43	7	v.	v.	PROPN
ftr-377	43	8	u.s	u.s	PROPN
ftr-377	43	9	.	.	PROPN
ftr-377	43	10	,	,	PUNCT
ftr-377	43	11	436	436	NUM
ftr-377	43	12	f.3rd	f.3rd	NOUN
ftr-377	43	13	431	431	NUM
ftr-377	43	14	,	,	PUNCT
ftr-377	43	15	441	441	NUM
ftr-377	43	16	(	(	PUNCT
ftr-377	43	17	4th	4th	ADJ
ftr-377	43	18	cir	cir	NOUN
ftr-377	43	19	.	.	PUNCT
ftr-377	43	20	2006	2006	NUM
ftr-377	43	21	)	)	PUNCT
ftr-377	43	22	;	;	PUNCT
ftr-377	43	23	goldstein	goldstein	PROPN
ftr-377	43	24	v.	v.	PROPN
ftr-377	43	25	commissioner	commissioner	PROPN
ftr-377	43	26	,	,	PUNCT
ftr-377	43	27	364	364	NUM
ftr-377	43	28	f.2d	f.2d	SYM
ftr-377	43	29	734	734	NUM
ftr-377	43	30	,	,	PUNCT
ftr-377	43	31	740	740	NUM
ftr-377	43	32	(	(	PUNCT
ftr-377	43	33	2d	2d	NUM
ftr-377	43	34	cir	cir	NOUN
ftr-377	43	35	.	.	PROPN
ftr-377	43	36	1966	1966	NUM
ftr-377	43	37	)	)	PUNCT
ftr-377	43	38	(	(	PUNCT
ftr-377	43	39	rejecting	reject	VERB
ftr-377	43	40	deductions	deduction	NOUN
ftr-377	43	41	with	with	ADP
ftr-377	43	42	respect	respect	NOUN
ftr-377	43	43	to	to	ADP
ftr-377	43	44	"	"	PUNCT
ftr-377	43	45	transactions	transaction	NOUN
ftr-377	43	46	without	without	ADP
ftr-377	43	47	any	any	DET
ftr-377	43	48	realistic	realistic	ADJ
ftr-377	43	49	expectation	expectation	NOUN
ftr-377	43	50	of	of	ADP
ftr-377	43	51	economic	economic	ADJ
ftr-377	43	52	profit	profit	NOUN
ftr-377	43	53	"	"	PUNCT
ftr-377	43	54	conducted	conduct	VERB
ftr-377	43	55	"	"	PUNCT
ftr-377	43	56	'	'	PUNCT
ftr-377	43	57	solely	solely	ADV
ftr-377	43	58	'	'	PUNCT
ftr-377	43	59	to	to	PART
ftr-377	43	60	secure	secure	VERB
ftr-377	43	61	a	a	DET
ftr-377	43	62	large	large	ADJ
ftr-377	43	63	interest	interest	NOUN
ftr-377	43	64	deduction	deduction	NOUN
ftr-377	43	65	.	.	PUNCT
ftr-377	44	1	"	"	PUNCT
ftr-377	44	2	)	)	PUNCT
ftr-377	44	3	;	;	PUNCT
ftr-377	44	4	klamath	klamath	PROPN
ftr-377	44	5	strategic	strategic	PROPN
ftr-377	44	6	investment	investment	NOUN
ftr-377	44	7	fund	fund	NOUN
ftr-377	44	8	v.	v.	ADP
ftr-377	44	9	u.s	u.s	PROPN
ftr-377	44	10	.	.	PROPN
ftr-377	44	11	,	,	PUNCT
ftr-377	44	12	(	(	PUNCT
ftr-377	44	13	5th	5th	ADJ
ftr-377	44	14	cir	cir	NOUN
ftr-377	44	15	.	.	PUNCT
ftr-377	45	1	may	may	AUX
ftr-377	45	2	15	15	NUM
ftr-377	45	3	,	,	PUNCT
ftr-377	45	4	2009	2009	NUM
ftr-377	45	5	)	)	PUNCT
ftr-377	45	6	,	,	PUNCT
ftr-377	45	7	at	at	ADP
ftr-377	45	8	10	10	NUM
ftr-377	45	9	.	.	PUNCT
ftr-377	46	1	4	4	NUM
ftr-377	46	2	.	.	X
ftr-377	46	3	coltec	coltec	ADJ
ftr-377	46	4	indus	indus	NOUN
ftr-377	46	5	.	.	PUNCT
ftr-377	47	1	v.	v.	CCONJ
ftr-377	47	2	u.s	u.s	PROPN
ftr-377	47	3	.	.	PROPN
ftr-377	47	4	,	,	PUNCT
ftr-377	47	5	454	454	NUM
ftr-377	47	6	f.3d	f.3d	NUM
ftr-377	47	7	1340	1340	NUM
ftr-377	47	8	,	,	PUNCT
ftr-377	47	9	1351	1351	NUM
ftr-377	47	10	,	,	PUNCT
ftr-377	47	11	1352	1352	NUM
ftr-377	47	12	(	(	PUNCT
ftr-377	47	13	fed	fed	PROPN
ftr-377	47	14	cir	cir	PROPN
ftr-377	47	15	.	.	PUNCT
ftr-377	47	16	2006	2006	NUM
ftr-377	47	17	)	)	PUNCT
ftr-377	47	18	.	.	PUNCT
ftr-377	48	1	5	5	X
ftr-377	48	2	.	.	X
ftr-377	48	3	bb&t	bb&t	PROPN
ftr-377	48	4	corp	corp	PROPN
ftr-377	48	5	v.	v.	PROPN
ftr-377	48	6	u.s	u.s	PROPN
ftr-377	48	7	.	.	PROPN
ftr-377	48	8	,	,	PUNCT
ftr-377	48	9	523	523	NUM
ftr-377	48	10	f.3d	f.3d	NUM
ftr-377	48	11	461	461	NUM
ftr-377	48	12	,	,	PUNCT
ftr-377	48	13	471	471	NUM
ftr-377	48	14	(	(	PUNCT
ftr-377	48	15	4th	4th	ADJ
ftr-377	48	16	cir	cir	NOUN
ftr-377	48	17	.	.	PROPN
ftr-377	48	18	2008	2008	NUM
ftr-377	48	19	)	)	PUNCT
ftr-377	49	1	(	(	PUNCT
ftr-377	49	2	quoting	quote	VERB
ftr-377	49	3	rice	rice	NOUN
ftr-377	49	4	's	's	PART
ftr-377	49	5	toyota	toyota	PROPN
ftr-377	49	6	world	world	PROPN
ftr-377	49	7	,	,	PUNCT
ftr-377	49	8	inc	inc	PROPN
ftr-377	49	9	.	.	PROPN
ftr-377	50	1	v.	v.	PROPN
ftr-377	50	2	commissioner	commissioner	PROPN
ftr-377	50	3	,	,	PUNCT
ftr-377	50	4	752	752	NUM
ftr-377	50	5	f.2d	f.2d	ADP
ftr-377	50	6	89	89	NUM
ftr-377	50	7	,	,	PUNCT
ftr-377	50	8	91	91	NUM
ftr-377	50	9	(	(	PUNCT
ftr-377	50	10	4th	4th	ADJ
ftr-377	50	11	cir	cir	NOUN
ftr-377	50	12	.	.	PUNCT
ftr-377	50	13	1985	1985	NUM
ftr-377	50	14	)	)	PUNCT
ftr-377	50	15	.	.	PUNCT
ftr-377	51	1	in	in	ADP
ftr-377	51	2	the	the	DET
ftr-377	51	3	6th	6th	ADJ
ftr-377	51	4	circuit	circuit	NOUN
ftr-377	51	5	,	,	PUNCT
ftr-377	51	6	a	a	DET
ftr-377	51	7	transaction	transaction	NOUN
ftr-377	51	8	can	can	AUX
ftr-377	51	9	not	not	PART
ftr-377	51	10	be	be	AUX
ftr-377	51	11	the	the	DET
ftr-377	51	12	basis	basis	NOUN
ftr-377	51	13	for	for	ADP
ftr-377	51	14	tax	tax	NOUN
ftr-377	51	15	benefits	benefit	NOUN
ftr-377	51	16	unless	unless	SCONJ
ftr-377	51	17	(	(	PUNCT
ftr-377	51	18	i	i	NOUN
ftr-377	51	19	)	)	PUNCT
ftr-377	51	20	"	"	PUNCT
ftr-377	51	21	'	'	PUNCT
ftr-377	51	22	the	the	DET
ftr-377	51	23	transaction	transaction	NOUN
ftr-377	51	24	has	have	VERB
ftr-377	51	25	...	...	PUNCT
ftr-377	51	26	practicable	practicable	ADJ
ftr-377	51	27	economic	economic	ADJ
ftr-377	51	28	effects	effect	NOUN
ftr-377	51	29	other	other	ADJ
ftr-377	51	30	than	than	ADP
ftr-377	51	31	the	the	DET
ftr-377	51	32	creation	creation	NOUN
ftr-377	51	33	of	of	ADP
ftr-377	51	34	income	income	NOUN
ftr-377	51	35	tax	tax	NOUN
ftr-377	52	1	[	[	X
ftr-377	52	2	benefits	benefit	NOUN
ftr-377	52	3	]	]	PUNCT
ftr-377	52	4	'	'	PUNCT
ftr-377	52	5	and	and	CCONJ
ftr-377	52	6	(	(	PUNCT
ftr-377	52	7	ii	ii	NOUN
ftr-377	52	8	)	)	PUNCT
ftr-377	52	9	"	"	PUNCT
ftr-377	53	1	'	'	PUNCT
ftr-377	53	2	the	the	DET
ftr-377	53	3	taxpayer	taxpayer	NOUN
ftr-377	53	4	was	be	AUX
ftr-377	53	5	motivated	motivate	VERB
ftr-377	53	6	by	by	ADP
ftr-377	53	7	profit	profit	NOUN
ftr-377	53	8	to	to	PART
ftr-377	53	9	participate	participate	VERB
ftr-377	53	10	in	in	ADP
ftr-377	53	11	the	the	DET
ftr-377	53	12	transaction	transaction	NOUN
ftr-377	53	13	.	.	PUNCT
ftr-377	54	1	"	"	PUNCT
ftr-377	54	2	'	'	PUNCT
ftr-377	54	3	dow	dow	PROPN
ftr-377	54	4	chemical	chemical	PROPN
ftr-377	54	5	co.	co.	PROPN
ftr-377	54	6	v.	v.	CCONJ
ftr-377	54	7	u.s	u.s	PROPN
ftr-377	54	8	.	.	PROPN
ftr-377	54	9	,	,	PUNCT
ftr-377	54	10	435	435	NUM
ftr-377	54	11	f.3d	f.3d	NUM
ftr-377	54	12	594	594	NUM
ftr-377	54	13	,	,	PUNCT
ftr-377	54	14	599	599	NUM
ftr-377	54	15	(	(	PUNCT
ftr-377	54	16	6th	6th	ADJ
ftr-377	54	17	cir	cir	NOUN
ftr-377	54	18	.	.	PUNCT
ftr-377	54	19	2006	2006	NUM
ftr-377	54	20	)	)	PUNCT
ftr-377	54	21	;	;	PUNCT
ftr-377	54	22	see	see	VERB
ftr-377	54	23	also	also	ADV
ftr-377	54	24	ups	up	NOUN
ftr-377	54	25	v.	v.	ADP
ftr-377	54	26	commissioner	commissioner	NOUN
ftr-377	54	27	,	,	PUNCT
ftr-377	54	28	254	254	NUM
ftr-377	54	29	f.3d	f.3d	NUM
ftr-377	54	30	1014	1014	NUM
ftr-377	54	31	(	(	PUNCT
ftr-377	54	32	11th	11th	ADJ
ftr-377	54	33	cir	cir	NOUN
ftr-377	54	34	.	.	PUNCT
ftr-377	54	35	2001	2001	NUM
ftr-377	54	36	)	)	PUNCT
ftr-377	54	37	.	.	PUNCT
ftr-377	55	1	for	for	ADP
ftr-377	55	2	a	a	DET
ftr-377	55	3	survey	survey	NOUN
ftr-377	55	4	of	of	ADP
ftr-377	55	5	variations	variation	NOUN
ftr-377	55	6	in	in	ADP
ftr-377	55	7	the	the	DET
ftr-377	55	8	formulation	formulation	NOUN
ftr-377	55	9	of	of	ADP
ftr-377	55	10	the	the	DET
ftr-377	55	11	economic	economic	ADJ
ftr-377	55	12	substance	substance	NOUN
ftr-377	55	13	doctrine	doctrine	NOUN
ftr-377	55	14	,	,	PUNCT
ftr-377	55	15	see	see	VERB
ftr-377	55	16	yoram	yoram	PROPN
ftr-377	55	17	keinan	keinan	PROPN
ftr-377	55	18	,	,	PUNCT
ftr-377	55	19	the	the	DET
ftr-377	55	20	economic	economic	ADJ
ftr-377	55	21	substance	substance	NOUN
ftr-377	55	22	doctrine	doctrine	NOUN
ftr-377	55	23	(	(	PUNCT
ftr-377	55	24	2008	2008	NUM
ftr-377	55	25	)	)	PUNCT
ftr-377	55	26	.	.	PUNCT
ftr-377	56	1	2010	2010	NUM
ftr-377	56	2	]	]	PUNCT
ftr-377	56	3	florida	florida	PROPN
ftr-377	56	4	tax	tax	PROPN
ftr-377	56	5	review	review	NOUN
ftr-377	56	6	delphi,6	delphi,6	VERB
ftr-377	56	7	these	these	DET
ftr-377	56	8	criteria	criterion	NOUN
ftr-377	56	9	only	only	ADV
ftr-377	56	10	apply	apply	VERB
ftr-377	56	11	"	"	PUNCT
ftr-377	56	12	[	[	X
ftr-377	56	13	i]n	i]n	VERB
ftr-377	56	14	the	the	DET
ftr-377	56	15	case	case	NOUN
ftr-377	56	16	of	of	ADP
ftr-377	56	17	any	any	DET
ftr-377	56	18	transaction	transaction	NOUN
ftr-377	56	19	to	to	PART
ftr-377	56	20	which	which	PRON
ftr-377	56	21	the	the	DET
ftr-377	56	22	economic	economic	ADJ
ftr-377	56	23	substance	substance	NOUN
ftr-377	56	24	doctrine	doctrine	NOUN
ftr-377	56	25	is	be	AUX
ftr-377	56	26	relevant	relevant	ADJ
ftr-377	56	27	.	.	PUNCT
ftr-377	57	1	",7	",7	PROPN
ftr-377	57	2	ii	ii	PROPN
ftr-377	57	3	.	.	PUNCT
ftr-377	58	1	state	state	NOUN
ftr-377	58	2	of	of	ADP
ftr-377	58	3	the	the	DET
ftr-377	58	4	commentary	commentary	NOUN
ftr-377	58	5	a.	a.	NOUN
ftr-377	58	6	the	the	DET
ftr-377	58	7	classic	classic	ADJ
ftr-377	58	8	themes	theme	NOUN
ftr-377	58	9	over	over	ADP
ftr-377	58	10	the	the	DET
ftr-377	58	11	years	year	NOUN
ftr-377	58	12	a	a	DET
ftr-377	58	13	fair	fair	ADJ
ftr-377	58	14	amount	amount	NOUN
ftr-377	58	15	has	have	AUX
ftr-377	58	16	been	be	AUX
ftr-377	58	17	written	write	VERB
ftr-377	58	18	about	about	ADP
ftr-377	58	19	the	the	DET
ftr-377	58	20	economic	economic	ADJ
ftr-377	58	21	substance	substance	NOUN
ftr-377	58	22	doctrine	doctrine	NOUN
ftr-377	58	23	,	,	PUNCT
ftr-377	58	24	so	so	SCONJ
ftr-377	58	25	it	it	PRON
ftr-377	58	26	may	may	AUX
ftr-377	58	27	be	be	AUX
ftr-377	58	28	useful	useful	ADJ
ftr-377	58	29	to	to	PART
ftr-377	58	30	summarize	summarize	VERB
ftr-377	58	31	some	some	PRON
ftr-377	58	32	of	of	ADP
ftr-377	58	33	the	the	DET
ftr-377	58	34	landmarks	landmark	NOUN
ftr-377	58	35	that	that	PRON
ftr-377	58	36	have	have	AUX
ftr-377	58	37	already	already	ADV
ftr-377	58	38	been	be	AUX
ftr-377	58	39	surveyed	survey	VERB
ftr-377	58	40	.	.	PUNCT
ftr-377	59	1	in	in	ADP
ftr-377	59	2	a	a	DET
ftr-377	59	3	1981	1981	NUM
ftr-377	59	4	article	article	NOUN
ftr-377	59	5	,	,	PUNCT
ftr-377	59	6	alvin	alvin	PROPN
ftr-377	59	7	warren	warren	PROPN
ftr-377	59	8	anticipates	anticipate	VERB
ftr-377	59	9	many	many	ADJ
ftr-377	59	10	salient	salient	ADJ
ftr-377	59	11	points	point	NOUN
ftr-377	59	12	that	that	PRON
ftr-377	59	13	appear	appear	VERB
ftr-377	59	14	in	in	ADP
ftr-377	59	15	the	the	DET
ftr-377	59	16	later	later	ADJ
ftr-377	59	17	literature	literature	NOUN
ftr-377	59	18	.	.	PUNCT
ftr-377	60	1	warren	warren	PROPN
ftr-377	60	2	maintains	maintain	VERB
ftr-377	60	3	that	that	SCONJ
ftr-377	60	4	strict	strict	ADJ
ftr-377	60	5	enforcement	enforcement	NOUN
ftr-377	60	6	of	of	ADP
ftr-377	60	7	a	a	DET
ftr-377	60	8	rule	rule	NOUN
ftr-377	60	9	requiring	require	VERB
ftr-377	60	10	a	a	DET
ftr-377	60	11	transaction	transaction	NOUN
ftr-377	60	12	to	to	PART
ftr-377	60	13	be	be	AUX
ftr-377	60	14	profitable	profitable	ADJ
ftr-377	60	15	before	before	SCONJ
ftr-377	60	16	taxes	taxis	NOUN
ftr-377	60	17	would	would	AUX
ftr-377	60	18	be	be	AUX
ftr-377	60	19	untenable	untenable	ADJ
ftr-377	60	20	:	:	PUNCT
ftr-377	60	21	"	"	PUNCT
ftr-377	60	22	[	[	X
ftr-377	60	23	w]here	w]here	PROPN
ftr-377	60	24	congress	congress	PROPN
ftr-377	60	25	has	have	AUX
ftr-377	60	26	enacted	enact	VERB
ftr-377	60	27	an	an	DET
ftr-377	60	28	incentive	incentive	NOUN
ftr-377	60	29	for	for	ADP
ftr-377	60	30	the	the	DET
ftr-377	60	31	very	very	ADJ
ftr-377	60	32	purpose	purpose	NOUN
ftr-377	60	33	of	of	ADP
ftr-377	60	34	inducing	induce	VERB
ftr-377	60	35	changes	change	NOUN
ftr-377	60	36	in	in	ADP
ftr-377	60	37	taxpayer	taxpayer	NOUN
ftr-377	60	38	behavior	behavior	NOUN
ftr-377	60	39	it	it	PRON
ftr-377	60	40	can	can	AUX
ftr-377	60	41	be	be	AUX
ftr-377	60	42	argued	argue	VERB
ftr-377	60	43	that	that	SCONJ
ftr-377	60	44	application	application	NOUN
ftr-377	60	45	of	of	ADP
ftr-377	60	46	the	the	DET
ftr-377	60	47	requirement	requirement	NOUN
ftr-377	60	48	of	of	ADP
ftr-377	60	49	a	a	DET
ftr-377	60	50	pretax	pretax	ADJ
ftr-377	60	51	profit	profit	NOUN
ftr-377	60	52	would	would	AUX
ftr-377	60	53	interfere	interfere	VERB
ftr-377	60	54	with	with	ADP
ftr-377	60	55	the	the	DET
ftr-377	60	56	congressional	congressional	ADJ
ftr-377	60	57	goal	goal	NOUN
ftr-377	60	58	,	,	PUNCT
ftr-377	60	59	perhaps	perhaps	ADV
ftr-377	60	60	even	even	ADV
ftr-377	60	61	creating	create	VERB
ftr-377	60	62	perverse	perverse	ADJ
ftr-377	60	63	results	result	NOUN
ftr-377	60	64	.	.	PUNCT
ftr-377	61	1	",8	",8	ADJ
ftr-377	61	2	warren	warren	PROPN
ftr-377	61	3	observes	observe	VERB
ftr-377	61	4	that	that	SCONJ
ftr-377	61	5	tax	tax	NOUN
ftr-377	61	6	benefits	benefit	NOUN
ftr-377	61	7	that	that	PRON
ftr-377	61	8	are	be	AUX
ftr-377	61	9	successful	successful	ADJ
ftr-377	61	10	in	in	ADP
ftr-377	61	11	encouraging	encourage	VERB
ftr-377	61	12	investment	investment	NOUN
ftr-377	61	13	tend	tend	VERB
ftr-377	61	14	to	to	PART
ftr-377	61	15	depress	depress	VERB
ftr-377	61	16	perhaps	perhaps	ADV
ftr-377	61	17	eliminate	eliminate	VERB
ftr-377	61	18	pretax	pretax	ADJ
ftr-377	61	19	returns	return	NOUN
ftr-377	61	20	in	in	ADP
ftr-377	61	21	the	the	DET
ftr-377	61	22	affected	affect	VERB
ftr-377	61	23	activity	activity	NOUN
ftr-377	61	24	until	until	SCONJ
ftr-377	61	25	after	after	SCONJ
ftr-377	61	26	tax	tax	NOUN
ftr-377	61	27	returns	return	NOUN
ftr-377	61	28	match	match	VERB
ftr-377	61	29	other	other	ADJ
ftr-377	61	30	investments	investment	NOUN
ftr-377	61	31	.	.	PUNCT
ftr-377	61	32	'	'	PUNCT
ftr-377	62	1	he	he	PRON
ftr-377	62	2	concludes	conclude	VERB
ftr-377	62	3	that	that	SCONJ
ftr-377	62	4	"	"	PUNCT
ftr-377	62	5	the	the	DET
ftr-377	62	6	requirement	requirement	NOUN
ftr-377	62	7	of	of	ADP
ftr-377	62	8	economic	economic	ADJ
ftr-377	62	9	profit	profit	NOUN
ftr-377	62	10	should	should	AUX
ftr-377	62	11	not	not	PART
ftr-377	62	12	be	be	AUX
ftr-377	62	13	applied	apply	VERB
ftr-377	62	14	to	to	ADP
ftr-377	62	15	transactions	transaction	NOUN
ftr-377	62	16	involving	involve	VERB
ftr-377	62	17	provisions	provision	NOUN
ftr-377	62	18	specifically	specifically	ADV
ftr-377	62	19	enacted	enact	VERB
ftr-377	62	20	by	by	ADP
ftr-377	62	21	congress	congress	PROPN
ftr-377	62	22	as	as	ADP
ftr-377	62	23	incentives	incentive	NOUN
ftr-377	62	24	.	.	PUNCT
ftr-377	62	25	"	"	PUNCT
ftr-377	63	1	9	9	NUM
ftr-377	63	2	6	6	NUM
ftr-377	63	3	.	.	PUNCT
ftr-377	64	1	see	see	VERB
ftr-377	64	2	,	,	PUNCT
ftr-377	64	3	e.g.	e.g.	ADV
ftr-377	64	4	,	,	PUNCT
ftr-377	64	5	w.	w.	PROPN
ftr-377	64	6	geoffrey	geoffrey	PROPN
ftr-377	64	7	arnott	arnott	PROPN
ftr-377	64	8	,	,	PUNCT
ftr-377	64	9	nechung	nechung	PROPN
ftr-377	64	10	,	,	PUNCT
ftr-377	64	11	a	a	DET
ftr-377	64	12	modem	modem	NOUN
ftr-377	64	13	parallel	parallel	NOUN
ftr-377	64	14	to	to	ADP
ftr-377	64	15	the	the	DET
ftr-377	64	16	delphic	delphic	ADJ
ftr-377	64	17	oracle	oracle	NOUN
ftr-377	64	18	?	?	PUNCT
ftr-377	64	19	,	,	PUNCT
ftr-377	64	20	36	36	NUM
ftr-377	64	21	greece	greece	PROPN
ftr-377	64	22	&	&	CCONJ
ftr-377	64	23	rome	rome	PROPN
ftr-377	64	24	152	152	NUM
ftr-377	64	25	,	,	PUNCT
ftr-377	64	26	155	155	NUM
ftr-377	64	27	(	(	PUNCT
ftr-377	64	28	1989	1989	NUM
ftr-377	64	29	)	)	PUNCT
ftr-377	64	30	;	;	PUNCT
ftr-377	64	31	carol	carol	NOUN
ftr-377	64	32	doughrety	doughrety	PROPN
ftr-377	64	33	,	,	PUNCT
ftr-377	64	34	pindar	pindar	PROPN
ftr-377	64	35	's	's	PART
ftr-377	64	36	second	second	ADJ
ftr-377	64	37	paean	paean	ADJ
ftr-377	64	38	:	:	PUNCT
ftr-377	64	39	civic	civic	ADJ
ftr-377	64	40	identity	identity	NOUN
ftr-377	64	41	on	on	ADP
ftr-377	64	42	parade	parade	NOUN
ftr-377	64	43	,	,	PUNCT
ftr-377	64	44	89	89	NUM
ftr-377	64	45	classical	classical	ADJ
ftr-377	64	46	philology	philology	NOUN
ftr-377	64	47	205	205	NUM
ftr-377	64	48	,	,	PUNCT
ftr-377	64	49	211	211	NUM
ftr-377	64	50	(	(	PUNCT
ftr-377	64	51	1994	1994	NUM
ftr-377	64	52	)	)	PUNCT
ftr-377	64	53	(	(	PUNCT
ftr-377	64	54	"	"	PUNCT
ftr-377	64	55	podaliros	podaliro	NOUN
ftr-377	64	56	received	receive	VERB
ftr-377	64	57	an	an	DET
ftr-377	64	58	oracle	oracle	NOUN
ftr-377	64	59	to	to	PART
ftr-377	64	60	found	found	VERB
ftr-377	64	61	a	a	DET
ftr-377	64	62	city	city	NOUN
ftr-377	64	63	where	where	SCONJ
ftr-377	64	64	if	if	SCONJ
ftr-377	64	65	the	the	DET
ftr-377	64	66	sky	sky	NOUN
ftr-377	64	67	falls	fall	VERB
ftr-377	64	68	,	,	PUNCT
ftr-377	64	69	it	it	PRON
ftr-377	64	70	will	will	AUX
ftr-377	64	71	not	not	PART
ftr-377	64	72	be	be	AUX
ftr-377	64	73	felt	feel	VERB
ftr-377	64	74	.	.	PUNCT
ftr-377	64	75	"	"	PUNCT
ftr-377	64	76	)	)	PUNCT
ftr-377	64	77	;	;	PUNCT
ftr-377	64	78	herbert	herbert	PROPN
ftr-377	64	79	richards	richards	PROPN
ftr-377	64	80	,	,	PUNCT
ftr-377	64	81	notes	note	NOUN
ftr-377	64	82	on	on	ADP
ftr-377	64	83	the	the	DET
ftr-377	64	84	attic	attic	ADJ
ftr-377	64	85	orators	orator	NOUN
ftr-377	64	86	,	,	PUNCT
ftr-377	64	87	20	20	NUM
ftr-377	64	88	the	the	DET
ftr-377	64	89	classical	classical	ADJ
ftr-377	64	90	rev	rev	NOUN
ftr-377	64	91	.	.	PROPN
ftr-377	64	92	292	292	NUM
ftr-377	64	93	,	,	PUNCT
ftr-377	64	94	298	298	NUM
ftr-377	64	95	(	(	PUNCT
ftr-377	64	96	1906	1906	NUM
ftr-377	64	97	)	)	PUNCT
ftr-377	64	98	(	(	PUNCT
ftr-377	64	99	"	"	PUNCT
ftr-377	64	100	the	the	DET
ftr-377	64	101	real	real	ADJ
ftr-377	64	102	point	point	NOUN
ftr-377	64	103	is	be	AUX
ftr-377	64	104	that	that	SCONJ
ftr-377	64	105	the	the	DET
ftr-377	64	106	god	god	PROPN
ftr-377	64	107	,	,	PUNCT
ftr-377	64	108	as	as	SCONJ
ftr-377	64	109	was	be	AUX
ftr-377	64	110	his	his	PRON
ftr-377	64	111	way	way	NOUN
ftr-377	64	112	....	....	PUNCT
ftr-377	65	1	g[a]ve	g[a]ve	PUNCT
ftr-377	65	2	[	[	X
ftr-377	65	3	]	]	X
ftr-377	65	4	a	a	DET
ftr-377	65	5	'	'	PUNCT
ftr-377	65	6	sign	sign	NOUN
ftr-377	65	7	'	'	PUNCT
ftr-377	65	8	or	or	CCONJ
ftr-377	65	9	intimation	intimation	NOUN
ftr-377	65	10	which	which	PRON
ftr-377	65	11	might	might	AUX
ftr-377	65	12	bear	bear	VERB
ftr-377	65	13	more	more	ADJ
ftr-377	65	14	than	than	ADP
ftr-377	65	15	one	one	NUM
ftr-377	65	16	meaning	meaning	NOUN
ftr-377	65	17	,	,	PUNCT
ftr-377	65	18	the	the	DET
ftr-377	65	19	sense	sense	NOUN
ftr-377	65	20	intended	intend	VERB
ftr-377	65	21	varying	vary	VERB
ftr-377	65	22	with	with	ADP
ftr-377	65	23	the	the	DET
ftr-377	65	24	character	character	NOUN
ftr-377	65	25	of	of	ADP
ftr-377	65	26	the	the	DET
ftr-377	65	27	man	man	NOUN
ftr-377	65	28	to	to	PART
ftr-377	65	29	whom	whom	PRON
ftr-377	65	30	it	it	PRON
ftr-377	65	31	was	be	AUX
ftr-377	65	32	given	give	VERB
ftr-377	65	33	.	.	PUNCT
ftr-377	65	34	"	"	PUNCT
ftr-377	65	35	)	)	PUNCT
ftr-377	65	36	.	.	PUNCT
ftr-377	66	1	7	7	X
ftr-377	66	2	.	.	X
ftr-377	66	3	p.l	p.l	PROPN
ftr-377	66	4	.	.	NOUN
ftr-377	66	5	111	111	NUM
ftr-377	66	6	-	-	SYM
ftr-377	66	7	148	148	NUM
ftr-377	66	8	,	,	PUNCT
ftr-377	66	9	§	§	PROPN
ftr-377	66	10	1409(a	1409(a	NUM
ftr-377	66	11	)	)	PUNCT
ftr-377	66	12	,	,	PUNCT
ftr-377	66	13	effective	effective	ADJ
ftr-377	66	14	for	for	ADP
ftr-377	66	15	transactions	transaction	NOUN
ftr-377	66	16	entered	enter	VERB
ftr-377	66	17	into	into	ADP
ftr-377	66	18	after	after	ADP
ftr-377	66	19	march	march	PROPN
ftr-377	66	20	30	30	NUM
ftr-377	66	21	,	,	PUNCT
ftr-377	66	22	2010	2010	NUM
ftr-377	66	23	.	.	PUNCT
ftr-377	67	1	8	8	NUM
ftr-377	67	2	.	.	PUNCT
ftr-377	67	3	alvin	alvin	PROPN
ftr-377	67	4	c	c	PROPN
ftr-377	67	5	warren	warren	PROPN
ftr-377	67	6	,	,	PUNCT
ftr-377	67	7	jr	jr	PROPN
ftr-377	67	8	,	,	PUNCT
ftr-377	67	9	the	the	DET
ftr-377	67	10	requirement	requirement	NOUN
ftr-377	67	11	of	of	ADP
ftr-377	67	12	economic	economic	ADJ
ftr-377	67	13	profit	profit	NOUN
ftr-377	67	14	in	in	ADP
ftr-377	67	15	tax	tax	NOUN
ftr-377	67	16	motivated	motivate	VERB
ftr-377	67	17	transactions	transaction	NOUN
ftr-377	67	18	,	,	PUNCT
ftr-377	67	19	59	59	NUM
ftr-377	67	20	taxes	taxis	NOUN
ftr-377	67	21	985	985	NUM
ftr-377	67	22	,	,	PUNCT
ftr-377	67	23	991	991	NUM
ftr-377	67	24	(	(	PUNCT
ftr-377	67	25	1981	1981	NUM
ftr-377	67	26	)	)	PUNCT
ftr-377	67	27	;	;	PUNCT
ftr-377	67	28	see	see	VERB
ftr-377	67	29	also	also	ADV
ftr-377	67	30	joseph	joseph	PROPN
ftr-377	67	31	isenbergh	isenbergh	PROPN
ftr-377	67	32	,	,	PUNCT
ftr-377	67	33	musings	musing	NOUN
ftr-377	67	34	on	on	ADP
ftr-377	67	35	form	form	NOUN
ftr-377	67	36	and	and	CCONJ
ftr-377	67	37	substance	substance	NOUN
ftr-377	67	38	in	in	ADP
ftr-377	67	39	taxation	taxation	NOUN
ftr-377	67	40	,	,	PUNCT
ftr-377	67	41	49	49	NUM
ftr-377	67	42	u.	u.	NOUN
ftr-377	67	43	chi	chi	PROPN
ftr-377	67	44	.	.	PUNCT
ftr-377	68	1	l.	l.	PROPN
ftr-377	68	2	rev	rev	PROPN
ftr-377	68	3	.	.	PROPN
ftr-377	68	4	859	859	NUM
ftr-377	68	5	,	,	PUNCT
ftr-377	68	6	876	876	NUM
ftr-377	68	7	(	(	PUNCT
ftr-377	68	8	1982	1982	NUM
ftr-377	68	9	)	)	PUNCT
ftr-377	68	10	;	;	PUNCT
ftr-377	68	11	joseph	joseph	PROPN
ftr-377	68	12	bankman	bankman	PROPN
ftr-377	68	13	,	,	PUNCT
ftr-377	68	14	the	the	DET
ftr-377	68	15	economic	economic	ADJ
ftr-377	68	16	substance	substance	NOUN
ftr-377	68	17	doctrine	doctrine	NOUN
ftr-377	68	18	,	,	PUNCT
ftr-377	68	19	74	74	NUM
ftr-377	68	20	s.cal	s.cal	ADJ
ftr-377	68	21	.	.	PUNCT
ftr-377	69	1	l.	l.	PROPN
ftr-377	69	2	rev	rev	PROPN
ftr-377	69	3	.	.	PROPN
ftr-377	69	4	5	5	NUM
ftr-377	69	5	,	,	PUNCT
ftr-377	69	6	24	24	NUM
ftr-377	69	7	(	(	PUNCT
ftr-377	69	8	2000	2000	NUM
ftr-377	69	9	)	)	PUNCT
ftr-377	69	10	(	(	PUNCT
ftr-377	69	11	"	"	PUNCT
ftr-377	69	12	if	if	SCONJ
ftr-377	69	13	tax	tax	NOUN
ftr-377	69	14	benefits	benefit	NOUN
ftr-377	69	15	are	be	AUX
ftr-377	69	16	fully	fully	ADV
ftr-377	69	17	embedded	embed	VERB
ftr-377	69	18	in	in	ADP
ftr-377	69	19	asset	asset	NOUN
ftr-377	69	20	price	price	NOUN
ftr-377	69	21	,	,	PUNCT
ftr-377	69	22	then	then	ADV
ftr-377	69	23	,	,	PUNCT
ftr-377	69	24	at	at	ADP
ftr-377	69	25	the	the	DET
ftr-377	69	26	margin	margin	NOUN
ftr-377	69	27	,	,	PUNCT
ftr-377	69	28	investments	investment	NOUN
ftr-377	69	29	in	in	ADP
ftr-377	69	30	all	all	DET
ftr-377	69	31	tax	tax	NOUN
ftr-377	69	32	-	-	PUNCT
ftr-377	69	33	favored	favor	VERB
ftr-377	69	34	assets	asset	NOUN
ftr-377	69	35	should	should	AUX
ftr-377	69	36	provide	provide	VERB
ftr-377	69	37	a	a	DET
ftr-377	69	38	subpar	subpar	NOUN
ftr-377	69	39	and	and	CCONJ
ftr-377	69	40	perhaps	perhaps	ADV
ftr-377	69	41	even	even	ADV
ftr-377	69	42	negative	negative	ADJ
ftr-377	69	43	pretax	pretax	ADJ
ftr-377	69	44	return	return	NOUN
ftr-377	69	45	.	.	PUNCT
ftr-377	69	46	"	"	PUNCT
ftr-377	69	47	)	)	PUNCT
ftr-377	69	48	.	.	PUNCT
ftr-377	70	1	9	9	X
ftr-377	70	2	.	.	X
ftr-377	70	3	alvin	alvin	PROPN
ftr-377	70	4	c	c	PROPN
ftr-377	70	5	warren	warren	PROPN
ftr-377	70	6	,	,	PUNCT
ftr-377	70	7	jr	jr	PROPN
ftr-377	70	8	,	,	PUNCT
ftr-377	70	9	the	the	DET
ftr-377	70	10	requirement	requirement	NOUN
ftr-377	70	11	of	of	ADP
ftr-377	70	12	economic	economic	ADJ
ftr-377	70	13	profit	profit	NOUN
ftr-377	70	14	in	in	ADP
ftr-377	70	15	tax	tax	NOUN
ftr-377	70	16	motivated	motivate	VERB
ftr-377	70	17	transactions	transaction	NOUN
ftr-377	70	18	,	,	PUNCT
ftr-377	70	19	59	59	NUM
ftr-377	70	20	taxes	taxis	NOUN
ftr-377	70	21	985	985	NUM
ftr-377	70	22	,	,	PUNCT
ftr-377	70	23	985	985	NUM
ftr-377	70	24	(	(	PUNCT
ftr-377	70	25	1981	1981	NUM
ftr-377	70	26	)	)	PUNCT
ftr-377	70	27	.	.	PUNCT
ftr-377	71	1	(	(	PUNCT
ftr-377	71	2	the	the	DET
ftr-377	71	3	journal	journal	NOUN
ftr-377	71	4	is	be	AUX
ftr-377	71	5	addressed	address	VERB
ftr-377	71	6	primarily	primarily	ADV
ftr-377	71	7	to	to	ADP
ftr-377	71	8	practitioners	practitioner	NOUN
ftr-377	71	9	,	,	PUNCT
ftr-377	71	10	which	which	PRON
ftr-377	71	11	explains	explain	VERB
ftr-377	71	12	the	the	DET
ftr-377	71	13	lack	lack	NOUN
ftr-377	71	14	of	of	ADP
ftr-377	71	15	detail	detail	NOUN
ftr-377	71	16	about	about	ADP
ftr-377	71	17	certain	certain	ADJ
ftr-377	71	18	aspects	aspect	NOUN
ftr-377	71	19	of	of	ADP
ftr-377	71	20	economic	economic	ADJ
ftr-377	71	21	substance	substance	NOUN
ftr-377	71	22	that	that	PRON
ftr-377	71	23	continue	continue	VERB
ftr-377	71	24	to	to	PART
ftr-377	71	25	interest	interest	NOUN
ftr-377	71	26	tax	tax	NOUN
ftr-377	71	27	law	law	NOUN
ftr-377	71	28	commentators	commentator	NOUN
ftr-377	71	29	.	.	PUNCT
ftr-377	71	30	)	)	PUNCT
ftr-377	72	1	see	see	VERB
ftr-377	72	2	also	also	ADV
ftr-377	72	3	sacks	sack	VERB
ftr-377	72	4	v.	v.	ADP
ftr-377	72	5	commissioner	commissioner	NOUN
ftr-377	72	6	,	,	PUNCT
ftr-377	72	7	69	69	NUM
ftr-377	72	8	f.3d	f.3d	NUM
ftr-377	72	9	982	982	NUM
ftr-377	72	10	,	,	PUNCT
ftr-377	72	11	992	992	NUM
ftr-377	72	12	(	(	PUNCT
ftr-377	72	13	9th	9th	ADJ
ftr-377	72	14	cir	cir	NOUN
ftr-377	72	15	1995	1995	NUM
ftr-377	72	16	)	)	PUNCT
ftr-377	72	17	(	(	PUNCT
ftr-377	72	18	"	"	PUNCT
ftr-377	72	19	if	if	SCONJ
ftr-377	72	20	the	the	DET
ftr-377	72	21	commissioner	commissioner	NOUN
ftr-377	72	22	were	be	AUX
ftr-377	72	23	permitted	permit	VERB
ftr-377	72	24	to	to	PART
ftr-377	72	25	deny	deny	VERB
ftr-377	72	26	tax	tax	NOUN
ftr-377	72	27	benefits	benefit	NOUN
ftr-377	72	28	when	when	SCONJ
ftr-377	72	29	the	the	DET
ftr-377	72	30	investments	investment	NOUN
ftr-377	72	31	would	would	AUX
ftr-377	72	32	not	not	PART
ftr-377	72	33	have	have	AUX
ftr-377	72	34	been	be	AUX
ftr-377	72	35	made	make	VERB
ftr-377	72	36	but	but	CCONJ
ftr-377	72	37	for	for	ADP
ftr-377	72	38	the	the	DET
ftr-377	72	39	tax	tax	NOUN
ftr-377	72	40	advantages	advantage	NOUN
ftr-377	72	41	,	,	PUNCT
ftr-377	72	42	then	then	ADV
ftr-377	72	43	only	only	ADV
ftr-377	72	44	those	those	DET
ftr-377	72	45	investments	investment	NOUN
ftr-377	72	46	would	would	AUX
ftr-377	72	47	be	be	AUX
ftr-377	72	48	made	make	VERB
ftr-377	72	49	which	which	PRON
ftr-377	72	50	would	would	AUX
ftr-377	72	51	[	[	X
ftr-377	72	52	vol9:9	vol9:9	NOUN
ftr-377	72	53	economics	economic	NOUN
ftr-377	72	54	and	and	CCONJ
ftr-377	72	55	economic	economic	ADJ
ftr-377	72	56	substance	substance	NOUN
ftr-377	72	57	warren	warren	PROPN
ftr-377	72	58	also	also	ADV
ftr-377	72	59	acknowledges	acknowledge	VERB
ftr-377	72	60	that	that	SCONJ
ftr-377	72	61	the	the	DET
ftr-377	72	62	line	line	NOUN
ftr-377	72	63	between	between	ADP
ftr-377	72	64	intended	intended	ADJ
ftr-377	72	65	and	and	CCONJ
ftr-377	72	66	inadvertent	inadvertent	ADJ
ftr-377	72	67	tax	tax	NOUN
ftr-377	72	68	benefits	benefit	NOUN
ftr-377	72	69	might	might	AUX
ftr-377	72	70	be	be	AUX
ftr-377	72	71	difficult	difficult	ADJ
ftr-377	72	72	to	to	PART
ftr-377	72	73	identify	identify	VERB
ftr-377	72	74	.	.	PUNCT
ftr-377	73	1	he	he	PRON
ftr-377	73	2	proposes	propose	VERB
ftr-377	73	3	"	"	PUNCT
ftr-377	73	4	plac[ing	plac[e	VERB
ftr-377	73	5	]	]	PUNCT
ftr-377	73	6	the	the	DET
ftr-377	73	7	burden	burden	NOUN
ftr-377	73	8	of	of	ADP
ftr-377	73	9	persuasion	persuasion	NOUN
ftr-377	73	10	"	"	PUNCT
ftr-377	73	11	on	on	ADP
ftr-377	73	12	a	a	DET
ftr-377	73	13	taxpayer	taxpayer	NOUN
ftr-377	73	14	claiming	claim	VERB
ftr-377	73	15	an	an	DET
ftr-377	73	16	activity	activity	NOUN
ftr-377	73	17	was	be	AUX
ftr-377	73	18	intended	intend	VERB
ftr-377	73	19	to	to	PART
ftr-377	73	20	be	be	AUX
ftr-377	73	21	stimulated	stimulate	VERB
ftr-377	73	22	by	by	ADP
ftr-377	73	23	the	the	DET
ftr-377	73	24	code	code	NOUN
ftr-377	73	25	.	.	PUNCT
ftr-377	74	1	'0	'0	PROPN
ftr-377	74	2	warren	warren	PROPN
ftr-377	74	3	recognizes	recognize	VERB
ftr-377	74	4	that	that	SCONJ
ftr-377	74	5	a	a	DET
ftr-377	74	6	requirement	requirement	NOUN
ftr-377	74	7	that	that	SCONJ
ftr-377	74	8	a	a	DET
ftr-377	74	9	transaction	transaction	NOUN
ftr-377	74	10	have	have	AUX
ftr-377	74	11	a	a	DET
ftr-377	74	12	projected	project	VERB
ftr-377	74	13	pretax	pretax	ADJ
ftr-377	74	14	profit	profit	NOUN
ftr-377	74	15	is	be	AUX
ftr-377	74	16	not	not	PART
ftr-377	74	17	congruent	congruent	ADJ
ftr-377	74	18	with	with	ADP
ftr-377	74	19	economic	economic	ADJ
ftr-377	74	20	efficiency	efficiency	NOUN
ftr-377	74	21	.	.	PUNCT
ftr-377	75	1	the	the	DET
ftr-377	75	2	doctrine	doctrine	NOUN
ftr-377	75	3	can	can	AUX
ftr-377	75	4	not	not	PART
ftr-377	75	5	be	be	AUX
ftr-377	75	6	justified	justify	VERB
ftr-377	75	7	on	on	ADP
ftr-377	75	8	the	the	DET
ftr-377	75	9	grounds	ground	NOUN
ftr-377	75	10	that	that	SCONJ
ftr-377	75	11	"	"	PUNCT
ftr-377	75	12	the	the	DET
ftr-377	75	13	tax	tax	NOUN
ftr-377	75	14	system	system	NOUN
ftr-377	75	15	should	should	AUX
ftr-377	75	16	generally	generally	ADV
ftr-377	75	17	be	be	AUX
ftr-377	75	18	neutral	neutral	ADJ
ftr-377	75	19	,	,	PUNCT
ftr-377	75	20	distorting	distort	VERB
ftr-377	75	21	economic	economic	ADJ
ftr-377	75	22	behavior	behavior	NOUN
ftr-377	75	23	as	as	ADV
ftr-377	75	24	little	little	ADJ
ftr-377	75	25	as	as	ADP
ftr-377	75	26	possible	possible	ADJ
ftr-377	75	27	,	,	PUNCT
ftr-377	75	28	"	"	PUNCT
ftr-377	75	29	because	because	SCONJ
ftr-377	75	30	the	the	DET
ftr-377	75	31	economic	economic	ADJ
ftr-377	75	32	substance	substance	NOUN
ftr-377	75	33	doctrine	doctrine	NOUN
ftr-377	75	34	is	be	AUX
ftr-377	75	35	frequently	frequently	ADV
ftr-377	75	36	applied	apply	VERB
ftr-377	75	37	to	to	ADP
ftr-377	75	38	transactions	transaction	NOUN
ftr-377	75	39	that	that	SCONJ
ftr-377	75	40	"	"	PUNCT
ftr-377	75	41	exploit	exploit	NOUN
ftr-377	75	42	,	,	PUNCT
ftr-377	75	43	rather	rather	ADV
ftr-377	75	44	than	than	ADP
ftr-377	75	45	create	create	VERB
ftr-377	75	46	,	,	PUNCT
ftr-377	75	47	the	the	DET
ftr-377	75	48	distortionary	distortionary	ADJ
ftr-377	75	49	effect	effect	NOUN
ftr-377	75	50	of	of	ADP
ftr-377	75	51	the	the	DET
ftr-377	75	52	tax	tax	NOUN
ftr-377	75	53	system	system	NOUN
ftr-377	75	54	.	.	PUNCT
ftr-377	76	1	"	"	PUNCT
ftr-377	76	2	'	'	PUNCT
ftr-377	76	3	"	"	PUNCT
ftr-377	76	4	further	far	ADV
ftr-377	76	5	,	,	PUNCT
ftr-377	76	6	while	while	SCONJ
ftr-377	76	7	an	an	DET
ftr-377	76	8	investment	investment	NOUN
ftr-377	76	9	principle	principle	NOUN
ftr-377	76	10	favoring	favor	VERB
ftr-377	76	11	a	a	DET
ftr-377	76	12	positive	positive	ADJ
ftr-377	76	13	after	after	SCONJ
ftr-377	76	14	tax	tax	NOUN
ftr-377	76	15	return	return	NOUN
ftr-377	76	16	has	have	VERB
ftr-377	76	17	an	an	DET
ftr-377	76	18	obvious	obvious	ADJ
ftr-377	76	19	utilitarian	utilitarian	ADJ
ftr-377	76	20	justification	justification	NOUN
ftr-377	76	21	,	,	PUNCT
ftr-377	76	22	demanding	demand	VERB
ftr-377	76	23	just	just	ADV
ftr-377	76	24	some	some	DET
ftr-377	76	25	positive	positive	ADJ
ftr-377	76	26	pretax	pretax	ADJ
ftr-377	76	27	profit	profit	NOUN
ftr-377	76	28	"	"	PUNCT
ftr-377	76	29	is	be	AUX
ftr-377	76	30	arbitrary	arbitrary	ADJ
ftr-377	76	31	because	because	SCONJ
ftr-377	76	32	a	a	DET
ftr-377	76	33	very	very	ADV
ftr-377	76	34	small	small	ADJ
ftr-377	76	35	economic	economic	ADJ
ftr-377	76	36	profit	profit	NOUN
ftr-377	76	37	will	will	AUX
ftr-377	76	38	validate	validate	VERB
ftr-377	76	39	a	a	DET
ftr-377	76	40	transaction	transaction	NOUN
ftr-377	76	41	that	that	PRON
ftr-377	76	42	may	may	AUX
ftr-377	76	43	be	be	AUX
ftr-377	76	44	dominated	dominate	VERB
ftr-377	76	45	by	by	ADP
ftr-377	76	46	tax	tax	NOUN
ftr-377	76	47	considerations	consideration	NOUN
ftr-377	76	48	.	.	PUNCT
ftr-377	77	1	"	"	PUNCT
ftr-377	77	2	'	'	PUNCT
ftr-377	77	3	2	2	NUM
ftr-377	77	4	although	although	SCONJ
ftr-377	77	5	warren	warren	PROPN
ftr-377	77	6	considers	consider	VERB
ftr-377	77	7	it	it	PRON
ftr-377	77	8	arbitrary	arbitrary	ADJ
ftr-377	77	9	to	to	PART
ftr-377	77	10	place	place	VERB
ftr-377	77	11	the	the	DET
ftr-377	77	12	threshold	threshold	NOUN
ftr-377	77	13	of	of	ADP
ftr-377	77	14	economic	economic	ADJ
ftr-377	77	15	substance	substance	NOUN
ftr-377	77	16	at	at	ADP
ftr-377	77	17	merely	merely	ADV
ftr-377	77	18	some	some	DET
ftr-377	77	19	positive	positive	ADJ
ftr-377	77	20	pretax	pretax	ADJ
ftr-377	77	21	return	return	NOUN
ftr-377	77	22	,	,	PUNCT
ftr-377	77	23	he	he	PRON
ftr-377	77	24	also	also	ADV
ftr-377	77	25	maintains	maintain	VERB
ftr-377	77	26	,	,	PUNCT
ftr-377	77	27	without	without	ADP
ftr-377	77	28	much	much	ADJ
ftr-377	77	29	argument	argument	NOUN
ftr-377	77	30	,	,	PUNCT
ftr-377	77	31	that	that	SCONJ
ftr-377	77	32	demanding	demand	VERB
ftr-377	77	33	a	a	DET
ftr-377	77	34	full	full	ADJ
ftr-377	77	35	market	market	NOUN
ftr-377	77	36	rate	rate	NOUN
ftr-377	77	37	of	of	ADP
ftr-377	77	38	return	return	NOUN
ftr-377	77	39	is	be	AUX
ftr-377	77	40	"	"	PUNCT
ftr-377	77	41	logically	logically	ADV
ftr-377	77	42	-have	-have	NOUN
ftr-377	77	43	been	be	AUX
ftr-377	77	44	made	make	VERB
ftr-377	77	45	without	without	ADP
ftr-377	77	46	the	the	DET
ftr-377	77	47	congressional	congressional	ADJ
ftr-377	77	48	decision	decision	NOUN
ftr-377	77	49	to	to	PART
ftr-377	77	50	favor	favor	VERB
ftr-377	77	51	them	they	PRON
ftr-377	77	52	.	.	PUNCT
ftr-377	78	1	the	the	DET
ftr-377	78	2	tax	tax	NOUN
ftr-377	78	3	credits	credit	NOUN
ftr-377	78	4	were	be	AUX
ftr-377	78	5	intended	intend	VERB
ftr-377	78	6	to	to	PART
ftr-377	78	7	generate	generate	VERB
ftr-377	78	8	investments	investment	NOUN
ftr-377	78	9	in	in	ADP
ftr-377	78	10	alternative	alternative	ADJ
ftr-377	78	11	energy	energy	NOUN
ftr-377	78	12	technologies	technology	NOUN
ftr-377	78	13	that	that	PRON
ftr-377	78	14	would	would	AUX
ftr-377	78	15	not	not	PART
ftr-377	78	16	otherwise	otherwise	ADV
ftr-377	78	17	be	be	AUX
ftr-377	78	18	made	make	VERB
ftr-377	78	19	because	because	SCONJ
ftr-377	78	20	of	of	ADP
ftr-377	78	21	their	their	PRON
ftr-377	78	22	low	low	ADJ
ftr-377	78	23	profitability	profitability	NOUN
ftr-377	78	24	.	.	PUNCT
ftr-377	79	1	"	"	PUNCT
ftr-377	79	2	)	)	PUNCT
ftr-377	79	3	;	;	PUNCT
ftr-377	79	4	joseph	joseph	PROPN
ftr-377	79	5	bankman	bankman	PROPN
ftr-377	79	6	,	,	PUNCT
ftr-377	79	7	the	the	DET
ftr-377	79	8	economic	economic	ADJ
ftr-377	79	9	substance	substance	NOUN
ftr-377	79	10	doctrine	doctrine	NOUN
ftr-377	79	11	,	,	PUNCT
ftr-377	79	12	74	74	NUM
ftr-377	79	13	s.cal	s.cal	ADJ
ftr-377	79	14	.	.	PUNCT
ftr-377	80	1	l.	l.	PROPN
ftr-377	80	2	rev	rev	PROPN
ftr-377	80	3	.	.	PROPN
ftr-377	80	4	5	5	NUM
ftr-377	80	5	,	,	PUNCT
ftr-377	80	6	11	11	NUM
ftr-377	80	7	(	(	PUNCT
ftr-377	80	8	2000	2000	NUM
ftr-377	80	9	)	)	PUNCT
ftr-377	80	10	(	(	PUNCT
ftr-377	80	11	"	"	PUNCT
ftr-377	80	12	[	[	X
ftr-377	80	13	a	a	X
ftr-377	80	14	]	]	X
ftr-377	80	15	transaction	transaction	NOUN
ftr-377	80	16	that	that	PRON
ftr-377	80	17	is	be	AUX
ftr-377	80	18	clearly	clearly	ADV
ftr-377	80	19	supported	support	VERB
ftr-377	80	20	by	by	ADP
ftr-377	80	21	the	the	DET
ftr-377	80	22	text	text	NOUN
ftr-377	80	23	,	,	PUNCT
ftr-377	80	24	intent	intent	NOUN
ftr-377	80	25	,	,	PUNCT
ftr-377	80	26	and	and	CCONJ
ftr-377	80	27	purpose	purpose	NOUN
ftr-377	80	28	...	...	PUNCT
ftr-377	80	29	will	will	AUX
ftr-377	80	30	withstand	withstand	VERB
ftr-377	80	31	judicial	judicial	ADJ
ftr-377	80	32	scrutiny	scrutiny	NOUN
ftr-377	80	33	regardless	regardless	ADV
ftr-377	80	34	of	of	ADP
ftr-377	80	35	whether	whether	SCONJ
ftr-377	80	36	it	it	PRON
ftr-377	80	37	otherwise	otherwise	ADV
ftr-377	80	38	meets	meet	VERB
ftr-377	80	39	the	the	DET
ftr-377	80	40	economic	economic	ADJ
ftr-377	80	41	substance	substance	NOUN
ftr-377	80	42	test	test	NOUN
ftr-377	80	43	.	.	PUNCT
ftr-377	81	1	"	"	PUNCT
ftr-377	81	2	)	)	PUNCT
ftr-377	81	3	;	;	PUNCT
ftr-377	81	4	david	david	PROPN
ftr-377	81	5	p	p	PROPN
ftr-377	81	6	hariton	hariton	PROPN
ftr-377	81	7	,	,	PUNCT
ftr-377	81	8	tax	tax	NOUN
ftr-377	81	9	benefits	benefit	NOUN
ftr-377	81	10	,	,	PUNCT
ftr-377	81	11	tax	tax	NOUN
ftr-377	81	12	administration	administration	NOUN
ftr-377	81	13	&	&	CCONJ
ftr-377	81	14	legislative	legislative	ADJ
ftr-377	81	15	intent	intent	NOUN
ftr-377	81	16	,	,	PUNCT
ftr-377	81	17	53	53	NUM
ftr-377	81	18	tax	tax	NOUN
ftr-377	81	19	lawy	lawy	NOUN
ftr-377	81	20	.	.	PUNCT
ftr-377	82	1	579	579	NUM
ftr-377	82	2	(	(	PUNCT
ftr-377	82	3	2000	2000	NUM
ftr-377	82	4	)	)	PUNCT
ftr-377	82	5	;	;	PUNCT
ftr-377	82	6	david	david	PROPN
ftr-377	82	7	p.	p.	PROPN
ftr-377	82	8	hariton	hariton	PROPN
ftr-377	82	9	,	,	PUNCT
ftr-377	82	10	when	when	SCONJ
ftr-377	82	11	and	and	CCONJ
ftr-377	82	12	how	how	SCONJ
ftr-377	82	13	should	should	AUX
ftr-377	82	14	the	the	DET
ftr-377	82	15	economic	economic	ADJ
ftr-377	82	16	substance	substance	NOUN
ftr-377	82	17	doctrine	doctrine	NOUN
ftr-377	82	18	be	be	AUX
ftr-377	82	19	applied	apply	VERB
ftr-377	82	20	?	?	PUNCT
ftr-377	82	21	,	,	PUNCT
ftr-377	82	22	60	60	NUM
ftr-377	82	23	tax	tax	NOUN
ftr-377	82	24	.	.	PUNCT
ftr-377	83	1	l.	l.	PROPN
ftr-377	83	2	rev	rev	PROPN
ftr-377	83	3	.	.	PROPN
ftr-377	83	4	29	29	NUM
ftr-377	83	5	,	,	PUNCT
ftr-377	83	6	38	38	NUM
ftr-377	83	7	(	(	PUNCT
ftr-377	83	8	2006	2006	NUM
ftr-377	83	9	)	)	PUNCT
ftr-377	83	10	.	.	PUNCT
ftr-377	84	1	10	10	NUM
ftr-377	84	2	.	.	PUNCT
ftr-377	84	3	alvin	alvin	PROPN
ftr-377	84	4	c	c	PROPN
ftr-377	84	5	warren	warren	PROPN
ftr-377	84	6	,	,	PUNCT
ftr-377	84	7	jr	jr	PROPN
ftr-377	84	8	,	,	PUNCT
ftr-377	84	9	the	the	DET
ftr-377	84	10	requirement	requirement	NOUN
ftr-377	84	11	of	of	ADP
ftr-377	84	12	economic	economic	ADJ
ftr-377	84	13	profit	profit	NOUN
ftr-377	84	14	in	in	ADP
ftr-377	84	15	tax	tax	NOUN
ftr-377	84	16	motivated	motivate	VERB
ftr-377	84	17	transactions	transaction	NOUN
ftr-377	84	18	,	,	PUNCT
ftr-377	84	19	59	59	NUM
ftr-377	84	20	taxes	taxis	NOUN
ftr-377	84	21	985	985	NUM
ftr-377	84	22	,	,	PUNCT
ftr-377	84	23	992	992	NUM
ftr-377	84	24	(	(	PUNCT
ftr-377	84	25	1981	1981	NUM
ftr-377	84	26	)	)	PUNCT
ftr-377	84	27	;	;	PUNCT
ftr-377	84	28	david	david	PROPN
ftr-377	84	29	p	p	PROPN
ftr-377	84	30	hariton	hariton	PROPN
ftr-377	84	31	,	,	PUNCT
ftr-377	84	32	tax	tax	NOUN
ftr-377	84	33	benefits	benefit	NOUN
ftr-377	84	34	,	,	PUNCT
ftr-377	84	35	tax	tax	NOUN
ftr-377	84	36	administration	administration	NOUN
ftr-377	84	37	&	&	CCONJ
ftr-377	84	38	legislative	legislative	ADJ
ftr-377	84	39	intent	intent	NOUN
ftr-377	84	40	,	,	PUNCT
ftr-377	84	41	53	53	NUM
ftr-377	84	42	tax	tax	NOUN
ftr-377	84	43	lawy	lawy	NOUN
ftr-377	84	44	.	.	PUNCT
ftr-377	85	1	579	579	NUM
ftr-377	85	2	,	,	PUNCT
ftr-377	85	3	581	581	NUM
ftr-377	85	4	(	(	PUNCT
ftr-377	85	5	2000	2000	NUM
ftr-377	85	6	)	)	PUNCT
ftr-377	85	7	(	(	PUNCT
ftr-377	85	8	"	"	PUNCT
ftr-377	85	9	unfortunately	unfortunately	ADV
ftr-377	85	10	,	,	PUNCT
ftr-377	85	11	congress	congress	PROPN
ftr-377	85	12	's	's	PART
ftr-377	85	13	intent	intent	NOUN
ftr-377	85	14	is	be	AUX
ftr-377	85	15	not	not	PART
ftr-377	85	16	always	always	ADV
ftr-377	85	17	clear	clear	ADJ
ftr-377	85	18	.	.	PUNCT
ftr-377	85	19	"	"	PUNCT
ftr-377	85	20	)	)	PUNCT
ftr-377	85	21	;	;	PUNCT
ftr-377	85	22	david	david	PROPN
ftr-377	85	23	p.	p.	PROPN
ftr-377	85	24	hariton	hariton	PROPN
ftr-377	85	25	,	,	PUNCT
ftr-377	85	26	when	when	SCONJ
ftr-377	85	27	and	and	CCONJ
ftr-377	85	28	how	how	SCONJ
ftr-377	85	29	should	should	AUX
ftr-377	85	30	the	the	DET
ftr-377	85	31	economic	economic	ADJ
ftr-377	85	32	substance	substance	NOUN
ftr-377	85	33	doctrine	doctrine	NOUN
ftr-377	85	34	be	be	AUX
ftr-377	85	35	applied	apply	VERB
ftr-377	85	36	?	?	PUNCT
ftr-377	85	37	,	,	PUNCT
ftr-377	85	38	60	60	NUM
ftr-377	85	39	tax	tax	NOUN
ftr-377	85	40	.	.	PUNCT
ftr-377	86	1	l.	l.	PROPN
ftr-377	86	2	rev	rev	PROPN
ftr-377	86	3	.	.	PROPN
ftr-377	86	4	29	29	NUM
ftr-377	86	5	,	,	PUNCT
ftr-377	86	6	37	37	NUM
ftr-377	86	7	(	(	PUNCT
ftr-377	86	8	2006	2006	NUM
ftr-377	86	9	)	)	PUNCT
ftr-377	86	10	(	(	PUNCT
ftr-377	86	11	"	"	PUNCT
ftr-377	86	12	the	the	DET
ftr-377	86	13	hardest	hard	ADJ
ftr-377	86	14	job	job	NOUN
ftr-377	86	15	a	a	DET
ftr-377	86	16	court	court	NOUN
ftr-377	86	17	has	have	VERB
ftr-377	86	18	in	in	ADP
ftr-377	86	19	the	the	DET
ftr-377	86	20	case	case	NOUN
ftr-377	86	21	of	of	ADP
ftr-377	86	22	a	a	DET
ftr-377	86	23	tax	tax	NOUN
ftr-377	86	24	-	-	PUNCT
ftr-377	86	25	motivated	motivate	VERB
ftr-377	86	26	transaction	transaction	NOUN
ftr-377	86	27	that	that	PRON
ftr-377	86	28	lacks	lack	VERB
ftr-377	86	29	business	business	NOUN
ftr-377	86	30	purpose	purpose	NOUN
ftr-377	86	31	and	and	CCONJ
ftr-377	86	32	economic	economic	ADJ
ftr-377	86	33	substance	substance	NOUN
ftr-377	86	34	is	be	AUX
ftr-377	86	35	determining	determine	VERB
ftr-377	86	36	whether	whether	SCONJ
ftr-377	86	37	the	the	DET
ftr-377	86	38	purported	purport	VERB
ftr-377	86	39	tax	tax	NOUN
ftr-377	86	40	results	result	NOUN
ftr-377	86	41	of	of	ADP
ftr-377	86	42	the	the	DET
ftr-377	86	43	transaction	transaction	NOUN
ftr-377	86	44	are	be	AUX
ftr-377	86	45	reasonably	reasonably	ADV
ftr-377	86	46	consistent	consistent	ADJ
ftr-377	86	47	with	with	ADP
ftr-377	86	48	congressional	congressional	ADJ
ftr-377	86	49	intent	intent	NOUN
ftr-377	86	50	.	.	PUNCT
ftr-377	86	51	"	"	PUNCT
ftr-377	86	52	)	)	PUNCT
ftr-377	87	1	11	11	NUM
ftr-377	87	2	.	.	PUNCT
ftr-377	88	1	alvin	alvin	PROPN
ftr-377	88	2	c	c	PROPN
ftr-377	88	3	warren	warren	PROPN
ftr-377	88	4	,	,	PUNCT
ftr-377	88	5	jr	jr	PROPN
ftr-377	88	6	,	,	PUNCT
ftr-377	88	7	the	the	DET
ftr-377	88	8	requirement	requirement	NOUN
ftr-377	88	9	of	of	ADP
ftr-377	88	10	economic	economic	ADJ
ftr-377	88	11	profit	profit	NOUN
ftr-377	88	12	in	in	ADP
ftr-377	88	13	tax	tax	NOUN
ftr-377	88	14	motivated	motivate	VERB
ftr-377	88	15	transactions	transaction	NOUN
ftr-377	88	16	,	,	PUNCT
ftr-377	88	17	59	59	NUM
ftr-377	88	18	taxes	taxis	NOUN
ftr-377	88	19	985	985	NUM
ftr-377	88	20	,	,	PUNCT
ftr-377	88	21	989	989	NUM
ftr-377	88	22	(	(	PUNCT
ftr-377	88	23	1981	1981	NUM
ftr-377	88	24	)	)	PUNCT
ftr-377	88	25	.	.	PUNCT
ftr-377	89	1	12	12	NUM
ftr-377	89	2	.	.	PUNCT
ftr-377	90	1	i	i	PRON
ftr-377	90	2	d	d	PROPN
ftr-377	90	3	at	at	ADP
ftr-377	90	4	987	987	NUM
ftr-377	90	5	;	;	PUNCT
ftr-377	90	6	cf	cf	X
ftr-377	90	7	.	.	PUNCT
ftr-377	91	1	daniel	daniel	PROPN
ftr-377	91	2	shaviro	shaviro	PROPN
ftr-377	91	3	&	&	CCONJ
ftr-377	91	4	david	david	PROPN
ftr-377	91	5	weisbach	weisbach	PROPN
ftr-377	91	6	,	,	PUNCT
ftr-377	91	7	the	the	DET
ftr-377	91	8	5th	5th	ADJ
ftr-377	91	9	circuit	circuit	NOUN
ftr-377	91	10	gets	get	VERB
ftr-377	91	11	in	in	ADP
ftr-377	91	12	wrong	wrong	NOUN
ftr-377	91	13	in	in	ADP
ftr-377	91	14	compaq	compaq	PROPN
ftr-377	91	15	v.	v.	ADP
ftr-377	91	16	commissioner	commissioner	PROPN
ftr-377	91	17	,	,	PUNCT
ftr-377	91	18	tax	tax	NOUN
ftr-377	91	19	notes	note	NOUN
ftr-377	91	20	511	511	NUM
ftr-377	91	21	(	(	PUNCT
ftr-377	91	22	jan	jan	PROPN
ftr-377	91	23	.	.	PROPN
ftr-377	91	24	28	28	NUM
ftr-377	91	25	,	,	PUNCT
ftr-377	91	26	2002	2002	NUM
ftr-377	91	27	)	)	PUNCT
ftr-377	91	28	at	at	ADP
ftr-377	91	29	513	513	NUM
ftr-377	91	30	(	(	PUNCT
ftr-377	91	31	"	"	PUNCT
ftr-377	91	32	discussions	discussion	NOUN
ftr-377	91	33	of	of	ADP
ftr-377	91	34	pretax	pretax	ADJ
ftr-377	91	35	profit	profit	NOUN
ftr-377	91	36	,	,	PUNCT
ftr-377	91	37	in	in	ADP
ftr-377	91	38	some	some	DET
ftr-377	91	39	ways	way	NOUN
ftr-377	91	40	,	,	PUNCT
ftr-377	91	41	are	be	AUX
ftr-377	91	42	always	always	ADV
ftr-377	91	43	surreal	surreal	ADJ
ftr-377	91	44	.	.	PUNCT
ftr-377	92	1	the	the	DET
ftr-377	92	2	only	only	ADJ
ftr-377	92	3	meaningful	meaningful	ADJ
ftr-377	92	4	number	number	NOUN
ftr-377	92	5	is	be	AUX
ftr-377	92	6	after	after	ADP
ftr-377	92	7	tax	tax	NOUN
ftr-377	92	8	profits	profit	NOUN
ftr-377	92	9	.	.	PUNCT
ftr-377	93	1	"	"	PUNCT
ftr-377	93	2	)	)	PUNCT
ftr-377	93	3	.	.	PUNCT
ftr-377	94	1	2010	2010	NUM
ftr-377	94	2	]	]	PUNCT
ftr-377	94	3	florida	florida	PROPN
ftr-377	94	4	tax	tax	PROPN
ftr-377	94	5	review	review	NOUN
ftr-377	94	6	insupportable	insupportable	ADJ
ftr-377	94	7	"	"	PUNCT
ftr-377	94	8	'	'	NUM
ftr-377	94	9	3	3	NUM
ftr-377	94	10	because	because	SCONJ
ftr-377	94	11	"	"	PUNCT
ftr-377	94	12	capital	capital	NOUN
ftr-377	94	13	markets	market	NOUN
ftr-377	94	14	will	will	AUX
ftr-377	94	15	take	take	VERB
ftr-377	94	16	preferential	preferential	ADJ
ftr-377	94	17	tax	tax	NOUN
ftr-377	94	18	treatment	treatment	NOUN
ftr-377	94	19	into	into	ADP
ftr-377	94	20	account	account	NOUN
ftr-377	94	21	in	in	ADP
ftr-377	94	22	setting	set	VERB
ftr-377	94	23	relative	relative	ADJ
ftr-377	94	24	prices	price	NOUN
ftr-377	94	25	.	.	PUNCT
ftr-377	94	26	'	'	PUNCT
ftr-377	95	1	4	4	NUM
ftr-377	95	2	warren	warren	PROPN
ftr-377	95	3	also	also	ADV
ftr-377	95	4	regards	regard	VERB
ftr-377	95	5	any	any	DET
ftr-377	95	6	threshold	threshold	NOUN
ftr-377	95	7	between	between	ADP
ftr-377	95	8	a	a	DET
ftr-377	95	9	merely	merely	ADV
ftr-377	95	10	positive	positive	ADJ
ftr-377	95	11	pretax	pretax	ADJ
ftr-377	95	12	return	return	NOUN
ftr-377	95	13	and	and	CCONJ
ftr-377	95	14	the	the	DET
ftr-377	95	15	market	market	NOUN
ftr-377	95	16	rate	rate	NOUN
ftr-377	95	17	of	of	ADP
ftr-377	95	18	return	return	NOUN
ftr-377	95	19	as	as	ADP
ftr-377	95	20	arbitrary;15	arbitrary;15	PROPN
ftr-377	95	21	nevertheless	nevertheless	ADV
ftr-377	95	22	,	,	PUNCT
ftr-377	95	23	he	he	PRON
ftr-377	95	24	supports	support	VERB
ftr-377	95	25	the	the	DET
ftr-377	95	26	prevailing	prevail	VERB
ftr-377	95	27	benchmark	benchmark	NOUN
ftr-377	95	28	any	any	DET
ftr-377	95	29	positive	positive	ADJ
ftr-377	95	30	pretax	pretax	ADJ
ftr-377	95	31	profit	profit	NOUN
ftr-377	95	32	6	6	NUM
ftr-377	95	33	on	on	ADP
ftr-377	95	34	the	the	DET
ftr-377	95	35	grounds	ground	NOUN
ftr-377	95	36	that	that	SCONJ
ftr-377	95	37	"	"	PUNCT
ftr-377	95	38	unintended	unintended	ADJ
ftr-377	95	39	opportunities	opportunity	NOUN
ftr-377	95	40	for	for	ADP
ftr-377	95	41	taxpayer	taxpayer	NOUN
ftr-377	95	42	gain	gain	NOUN
ftr-377	95	43	"	"	PUNCT
ftr-377	95	44	must	must	AUX
ftr-377	95	45	be	be	AUX
ftr-377	95	46	restricted	restrict	VERB
ftr-377	95	47	;	;	PUNCT
ftr-377	95	48	he	he	PRON
ftr-377	95	49	maintains	maintain	VERB
ftr-377	95	50	that	that	SCONJ
ftr-377	95	51	the	the	DET
ftr-377	95	52	requirement	requirement	NOUN
ftr-377	95	53	does	do	AUX
ftr-377	95	54	do	do	VERB
ftr-377	95	55	that	that	PRON
ftr-377	95	56	.	.	PUNCT
ftr-377	95	57	'7	'7	PROPN
ftr-377	96	1	although	although	SCONJ
ftr-377	96	2	warren	warren	PROPN
ftr-377	96	3	does	do	AUX
ftr-377	96	4	not	not	PART
ftr-377	96	5	think	think	VERB
ftr-377	96	6	that	that	SCONJ
ftr-377	96	7	any	any	DET
ftr-377	96	8	recognized	recognize	VERB
ftr-377	96	9	tax	tax	NOUN
ftr-377	96	10	policy	policy	NOUN
ftr-377	96	11	or	or	CCONJ
ftr-377	96	12	economic	economic	ADJ
ftr-377	96	13	principle	principle	NOUN
ftr-377	96	14	points	point	NOUN
ftr-377	96	15	to	to	ADP
ftr-377	96	16	the	the	DET
ftr-377	96	17	any	any	PRON
ftr-377	96	18	-	-	PUNCT
ftr-377	96	19	positive	positive	ADJ
ftr-377	96	20	-	-	PUNCT
ftr-377	96	21	profit	profit	NOUN
ftr-377	96	22	threshold	threshold	NOUN
ftr-377	96	23	in	in	ADP
ftr-377	96	24	particular	particular	ADJ
ftr-377	96	25	,	,	PUNCT
ftr-377	96	26	he	he	PRON
ftr-377	96	27	appreciates	appreciate	VERB
ftr-377	96	28	its	its	PRON
ftr-377	96	29	simplicity	simplicity	NOUN
ftr-377	96	30	.	.	PUNCT
ftr-377	96	31	'	'	PUNCT
ftr-377	97	1	8	8	NUM
ftr-377	97	2	warren	warren	PROPN
ftr-377	97	3	's	's	PART
ftr-377	97	4	rationale	rationale	NOUN
ftr-377	97	5	for	for	ADP
ftr-377	97	6	an	an	DET
ftr-377	97	7	economic	economic	ADJ
ftr-377	97	8	substance	substance	NOUN
ftr-377	97	9	doctrine	doctrine	NOUN
ftr-377	97	10	is	be	AUX
ftr-377	97	11	echoed	echo	VERB
ftr-377	97	12	by	by	ADP
ftr-377	97	13	other	other	ADJ
ftr-377	97	14	commentators	commentator	NOUN
ftr-377	97	15	.	.	PUNCT
ftr-377	98	1	daniel	daniel	PROPN
ftr-377	98	2	shaviro	shaviro	PROPN
ftr-377	98	3	,	,	PUNCT
ftr-377	98	4	for	for	ADP
ftr-377	98	5	example	example	NOUN
ftr-377	98	6	,	,	PUNCT
ftr-377	98	7	maintains	maintain	VERB
ftr-377	98	8	that	that	SCONJ
ftr-377	98	9	"	"	PUNCT
ftr-377	98	10	[	[	X
ftr-377	98	11	i]f	i]f	ADP
ftr-377	98	12	we	we	PRON
ftr-377	98	13	did	do	AUX
ftr-377	98	14	not	not	PART
ftr-377	98	15	use	use	VERB
ftr-377	98	16	economic	economic	ADJ
ftr-377	98	17	substance	substance	NOUN
ftr-377	98	18	tests	test	NOUN
ftr-377	98	19	to	to	PART
ftr-377	98	20	challenge	challenge	VERB
ftr-377	98	21	the	the	DET
ftr-377	98	22	reality	reality	NOUN
ftr-377	98	23	of	of	ADP
ftr-377	98	24	the	the	DET
ftr-377	98	25	cubbyholes	cubbyhole	NOUN
ftr-377	98	26	taxpayers	taxpayer	NOUN
ftr-377	98	27	try	try	VERB
ftr-377	98	28	to	to	PART
ftr-377	98	29	exploit	exploit	VERB
ftr-377	98	30	,	,	PUNCT
ftr-377	98	31	we	we	PRON
ftr-377	98	32	would	would	AUX
ftr-377	98	33	in	in	ADP
ftr-377	98	34	effect	effect	NOUN
ftr-377	98	35	have	have	AUX
ftr-377	98	36	created	create	VERB
ftr-377	98	37	a	a	DET
ftr-377	98	38	regime	regime	NOUN
ftr-377	98	39	of	of	ADP
ftr-377	98	40	pure	pure	ADJ
ftr-377	98	41	electivity	electivity	NOUN
ftr-377	98	42	to	to	PART
ftr-377	98	43	claim	claim	VERB
ftr-377	98	44	whatever	whatever	DET
ftr-377	98	45	losses	loss	NOUN
ftr-377	98	46	and	and	CCONJ
ftr-377	98	47	ignore	ignore	VERB
ftr-377	98	48	whatever	whatever	PRON
ftr-377	98	49	gains	gain	VERB
ftr-377	98	50	one	one	NUM
ftr-377	98	51	likes	like	NOUN
ftr-377	98	52	.	.	PUNCT
ftr-377	99	1	"	"	PUNCT
ftr-377	99	2	'	'	PUNCT
ftr-377	99	3	9	9	NUM
ftr-377	99	4	13	13	NUM
ftr-377	99	5	.	.	PUNCT
ftr-377	100	1	alvin	alvin	PROPN
ftr-377	100	2	c	c	PROPN
ftr-377	100	3	warren	warren	PROPN
ftr-377	100	4	,	,	PUNCT
ftr-377	100	5	jr	jr	PROPN
ftr-377	100	6	,	,	PUNCT
ftr-377	100	7	the	the	DET
ftr-377	100	8	requirement	requirement	NOUN
ftr-377	100	9	of	of	ADP
ftr-377	100	10	economic	economic	ADJ
ftr-377	100	11	profit	profit	NOUN
ftr-377	100	12	in	in	ADP
ftr-377	100	13	tax	tax	NOUN
ftr-377	100	14	motivated	motivate	VERB
ftr-377	100	15	transactions	transaction	NOUN
ftr-377	100	16	,	,	PUNCT
ftr-377	100	17	59	59	NUM
ftr-377	100	18	taxes	taxis	NOUN
ftr-377	100	19	985	985	NUM
ftr-377	100	20	,	,	PUNCT
ftr-377	100	21	989	989	NUM
ftr-377	100	22	(	(	PUNCT
ftr-377	100	23	1981	1981	NUM
ftr-377	100	24	)	)	PUNCT
ftr-377	100	25	.	.	PUNCT
ftr-377	101	1	14	14	NUM
ftr-377	101	2	.	.	PUNCT
ftr-377	102	1	i	i	PRON
ftr-377	102	2	d	d	PROPN
ftr-377	102	3	at	at	ADP
ftr-377	102	4	987	987	NUM
ftr-377	102	5	.	.	PUNCT
ftr-377	103	1	15	15	NUM
ftr-377	103	2	.	.	PUNCT
ftr-377	104	1	i	i	PRON
ftr-377	104	2	d	d	PROPN
ftr-377	104	3	at	at	ADP
ftr-377	104	4	987	987	NUM
ftr-377	104	5	.	.	PUNCT
ftr-377	105	1	16	16	NUM
ftr-377	105	2	.	.	PUNCT
ftr-377	106	1	i	i	PRON
ftr-377	106	2	d	d	PROPN
ftr-377	106	3	at	at	ADP
ftr-377	106	4	985	985	NUM
ftr-377	106	5	.	.	PUNCT
ftr-377	107	1	"	"	PUNCT
ftr-377	107	2	[	[	X
ftr-377	107	3	t]he	t]he	X
ftr-377	107	4	sum	sum	NOUN
ftr-377	107	5	of	of	ADP
ftr-377	107	6	positive	positive	ADJ
ftr-377	107	7	and	and	CCONJ
ftr-377	107	8	negative	negative	ADJ
ftr-377	107	9	cash	cash	NOUN
ftr-377	107	10	flows	flow	NOUN
ftr-377	107	11	should	should	AUX
ftr-377	107	12	be	be	AUX
ftr-377	107	13	positive	positive	ADJ
ftr-377	107	14	after	after	ADP
ftr-377	107	15	discounting	discount	VERB
ftr-377	107	16	for	for	ADP
ftr-377	107	17	risk	risk	NOUN
ftr-377	107	18	,	,	PUNCT
ftr-377	107	19	but	but	CCONJ
ftr-377	107	20	not	not	PART
ftr-377	107	21	for	for	ADP
ftr-377	107	22	the	the	DET
ftr-377	107	23	passage	passage	NOUN
ftr-377	107	24	of	of	ADP
ftr-377	107	25	time	time	NOUN
ftr-377	107	26	.	.	PUNCT
ftr-377	107	27	"	"	PUNCT
ftr-377	108	1	i	i	PRON
ftr-377	108	2	d.	d.	PROPN
ftr-377	108	3	at	at	ADP
ftr-377	108	4	990	990	NUM
ftr-377	108	5	.	.	PUNCT
ftr-377	109	1	17	17	NUM
ftr-377	109	2	.	.	PUNCT
ftr-377	110	1	i	i	PRON
ftr-377	110	2	d.	d.	PROPN
ftr-377	110	3	at	at	ADP
ftr-377	110	4	990	990	NUM
ftr-377	110	5	,	,	PUNCT
ftr-377	110	6	991	991	NUM
ftr-377	110	7	-	-	SYM
ftr-377	110	8	92	92	NUM
ftr-377	110	9	;	;	PUNCT
ftr-377	110	10	see	see	VERB
ftr-377	110	11	also	also	ADV
ftr-377	110	12	daniel	daniel	PROPN
ftr-377	110	13	shaviro	shaviro	PROPN
ftr-377	110	14	&	&	CCONJ
ftr-377	110	15	david	david	PROPN
ftr-377	110	16	weisbach	weisbach	PROPN
ftr-377	110	17	,	,	PUNCT
ftr-377	110	18	the	the	DET
ftr-377	110	19	5th	5th	ADJ
ftr-377	110	20	circuit	circuit	NOUN
ftr-377	110	21	gets	get	VERB
ftr-377	110	22	in	in	ADP
ftr-377	110	23	wrong	wrong	NOUN
ftr-377	110	24	in	in	ADP
ftr-377	110	25	compaq	compaq	PROPN
ftr-377	110	26	v.	v.	ADP
ftr-377	110	27	commissioner	commissioner	PROPN
ftr-377	110	28	,	,	PUNCT
ftr-377	110	29	tax	tax	NOUN
ftr-377	110	30	notes	note	NOUN
ftr-377	110	31	511	511	NUM
ftr-377	110	32	(	(	PUNCT
ftr-377	110	33	jan	jan	PROPN
ftr-377	110	34	.	.	PROPN
ftr-377	110	35	28	28	NUM
ftr-377	110	36	,	,	PUNCT
ftr-377	110	37	2002	2002	NUM
ftr-377	110	38	)	)	PUNCT
ftr-377	110	39	at	at	ADP
ftr-377	110	40	513	513	NUM
ftr-377	110	41	(	(	PUNCT
ftr-377	110	42	"	"	PUNCT
ftr-377	110	43	the	the	DET
ftr-377	110	44	doctrines	doctrine	NOUN
ftr-377	110	45	do	do	AUX
ftr-377	110	46	not	not	PART
ftr-377	110	47	seek	seek	VERB
ftr-377	110	48	to	to	PART
ftr-377	110	49	achieve	achieve	VERB
ftr-377	110	50	logical	logical	ADJ
ftr-377	110	51	precision	precision	NOUN
ftr-377	110	52	....	....	PUNCT
ftr-377	111	1	[	[	X
ftr-377	111	2	they	they	PRON
ftr-377	111	3	]	]	PUNCT
ftr-377	111	4	are	be	AUX
ftr-377	111	5	merely	merely	ADV
ftr-377	111	6	rough	rough	ADJ
ftr-377	111	7	sorting	sorting	NOUN
ftr-377	111	8	devices	device	NOUN
ftr-377	111	9	.	.	PUNCT
ftr-377	111	10	"	"	PUNCT
ftr-377	111	11	)	)	PUNCT
ftr-377	111	12	.	.	PUNCT
ftr-377	112	1	18	18	NUM
ftr-377	112	2	.	.	PUNCT
ftr-377	112	3	alvin	alvin	PROPN
ftr-377	112	4	c	c	PROPN
ftr-377	112	5	warren	warren	PROPN
ftr-377	112	6	,	,	PUNCT
ftr-377	112	7	jr	jr	PROPN
ftr-377	112	8	,	,	PUNCT
ftr-377	112	9	the	the	DET
ftr-377	112	10	requirement	requirement	NOUN
ftr-377	112	11	of	of	ADP
ftr-377	112	12	economic	economic	ADJ
ftr-377	112	13	profit	profit	NOUN
ftr-377	112	14	in	in	ADP
ftr-377	112	15	tax	tax	NOUN
ftr-377	112	16	motivated	motivate	VERB
ftr-377	112	17	transactions	transaction	NOUN
ftr-377	112	18	,	,	PUNCT
ftr-377	112	19	59	59	NUM
ftr-377	112	20	taxes	taxis	NOUN
ftr-377	112	21	985	985	NUM
ftr-377	112	22	,	,	PUNCT
ftr-377	112	23	989	989	NUM
ftr-377	112	24	-	-	SYM
ftr-377	112	25	90	90	NUM
ftr-377	112	26	(	(	PUNCT
ftr-377	112	27	1981	1981	NUM
ftr-377	112	28	)	)	PUNCT
ftr-377	112	29	.	.	PUNCT
ftr-377	113	1	19	19	NUM
ftr-377	113	2	.	.	X
ftr-377	113	3	daniel	daniel	PROPN
ftr-377	113	4	n.	n.	PROPN
ftr-377	113	5	shaviro	shaviro	PROPN
ftr-377	113	6	,	,	PUNCT
ftr-377	113	7	in	in	ADP
ftr-377	113	8	defense	defense	NOUN
ftr-377	113	9	of	of	ADP
ftr-377	113	10	requiring	require	VERB
ftr-377	113	11	back	back	ADJ
ftr-377	113	12	-	-	PUNCT
ftr-377	113	13	flips	flips	ADJ
ftr-377	113	14	,	,	PUNCT
ftr-377	113	15	26	26	NUM
ftr-377	113	16	va	va	NOUN
ftr-377	113	17	.	.	PUNCT
ftr-377	113	18	tax	tax	PROPN
ftr-377	113	19	.	.	PUNCT
ftr-377	114	1	rev	rev	PROPN
ftr-377	114	2	.	.	PROPN
ftr-377	114	3	815	815	NUM
ftr-377	114	4	(	(	PUNCT
ftr-377	114	5	2007	2007	NUM
ftr-377	114	6	)	)	PUNCT
ftr-377	114	7	;	;	PUNCT
ftr-377	114	8	daniel	daniel	PROPN
ftr-377	114	9	shaviro	shaviro	PROPN
ftr-377	114	10	&	&	CCONJ
ftr-377	114	11	david	david	PROPN
ftr-377	114	12	weisbach	weisbach	PROPN
ftr-377	114	13	,	,	PUNCT
ftr-377	114	14	the	the	DET
ftr-377	114	15	5th	5th	ADJ
ftr-377	114	16	circuit	circuit	NOUN
ftr-377	114	17	gets	get	VERB
ftr-377	114	18	in	in	ADP
ftr-377	114	19	wrong	wrong	NOUN
ftr-377	114	20	in	in	ADP
ftr-377	114	21	compaq	compaq	PROPN
ftr-377	114	22	v.	v.	ADP
ftr-377	114	23	commissioner	commissioner	PROPN
ftr-377	114	24	,	,	PUNCT
ftr-377	114	25	tax	tax	NOUN
ftr-377	114	26	notes	note	NOUN
ftr-377	114	27	511	511	NUM
ftr-377	114	28	(	(	PUNCT
ftr-377	114	29	jan	jan	PROPN
ftr-377	114	30	.	.	PROPN
ftr-377	114	31	28	28	NUM
ftr-377	114	32	,	,	PUNCT
ftr-377	114	33	2002	2002	NUM
ftr-377	114	34	)	)	PUNCT
ftr-377	114	35	at	at	ADP
ftr-377	114	36	512	512	NUM
ftr-377	114	37	-	-	SYM
ftr-377	114	38	13	13	NUM
ftr-377	114	39	;	;	PUNCT
ftr-377	114	40	see	see	VERB
ftr-377	114	41	also	also	ADV
ftr-377	114	42	david	david	PROPN
ftr-377	114	43	p.	p.	PROPN
ftr-377	114	44	hariton	hariton	PROPN
ftr-377	114	45	,	,	PUNCT
ftr-377	114	46	when	when	SCONJ
ftr-377	114	47	and	and	CCONJ
ftr-377	114	48	how	how	SCONJ
ftr-377	114	49	should	should	AUX
ftr-377	114	50	the	the	DET
ftr-377	114	51	economic	economic	ADJ
ftr-377	114	52	substance	substance	NOUN
ftr-377	114	53	doctrine	doctrine	NOUN
ftr-377	114	54	be	be	AUX
ftr-377	114	55	applied	apply	VERB
ftr-377	114	56	?	?	PUNCT
ftr-377	114	57	,	,	PUNCT
ftr-377	114	58	60	60	NUM
ftr-377	114	59	tax	tax	NOUN
ftr-377	114	60	.	.	PUNCT
ftr-377	115	1	l.	l.	PROPN
ftr-377	115	2	rev	rev	PROPN
ftr-377	115	3	.	.	PROPN
ftr-377	115	4	29	29	NUM
ftr-377	115	5	,	,	PUNCT
ftr-377	115	6	33	33	NUM
ftr-377	115	7	(	(	PUNCT
ftr-377	115	8	"	"	PUNCT
ftr-377	115	9	a	a	DET
ftr-377	115	10	government	government	NOUN
ftr-377	115	11	can	can	AUX
ftr-377	115	12	not	not	PART
ftr-377	115	13	allow	allow	VERB
ftr-377	115	14	tax	tax	NOUN
ftr-377	115	15	benefits	benefit	NOUN
ftr-377	115	16	to	to	PART
ftr-377	115	17	arise	arise	VERB
ftr-377	115	18	from	from	ADP
ftr-377	115	19	such	such	ADJ
ftr-377	115	20	transactions	transaction	NOUN
ftr-377	115	21	if	if	SCONJ
ftr-377	115	22	it	it	PRON
ftr-377	115	23	hopes	hope	VERB
ftr-377	115	24	to	to	PART
ftr-377	115	25	impose	impose	VERB
ftr-377	115	26	and	and	CCONJ
ftr-377	115	27	enforce	enforce	VERB
ftr-377	115	28	an	an	DET
ftr-377	115	29	income	income	NOUN
ftr-377	115	30	tax	tax	NOUN
ftr-377	115	31	....	....	PUNCT
ftr-377	116	1	no	no	DET
ftr-377	116	2	government	government	NOUN
ftr-377	116	3	can	can	AUX
ftr-377	116	4	foresee	foresee	VERB
ftr-377	116	5	,	,	PUNCT
ftr-377	116	6	let	let	VERB
ftr-377	116	7	alone	alone	ADJ
ftr-377	116	8	draft	draft	NOUN
ftr-377	116	9	,	,	PUNCT
ftr-377	116	10	rules	rule	NOUN
ftr-377	116	11	that	that	PRON
ftr-377	116	12	produce	produce	VERB
ftr-377	116	13	the	the	DET
ftr-377	116	14	'	'	PUNCT
ftr-377	116	15	right	right	ADJ
ftr-377	116	16	'	'	PUNCT
ftr-377	116	17	tax	tax	NOUN
ftr-377	116	18	results	result	NOUN
ftr-377	116	19	under	under	ADP
ftr-377	116	20	every	every	DET
ftr-377	116	21	conceivable	conceivable	ADJ
ftr-377	116	22	permutation	permutation	NOUN
ftr-377	116	23	of	of	ADP
ftr-377	116	24	facts	fact	NOUN
ftr-377	116	25	that	that	PRON
ftr-377	116	26	can	can	AUX
ftr-377	116	27	be	be	AUX
ftr-377	116	28	constructed	construct	VERB
ftr-377	116	29	by	by	ADP
ftr-377	116	30	taxpayers	taxpayer	NOUN
ftr-377	116	31	in	in	ADP
ftr-377	116	32	an	an	DET
ftr-377	116	33	increasingly	increasingly	ADV
ftr-377	116	34	complex	complex	ADJ
ftr-377	116	35	financial	financial	ADJ
ftr-377	116	36	world	world	NOUN
ftr-377	116	37	.	.	PUNCT
ftr-377	117	1	"	"	PUNCT
ftr-377	117	2	)	)	PUNCT
ftr-377	117	3	;	;	PUNCT
ftr-377	117	4	peter	peter	PROPN
ftr-377	117	5	c.	c.	PROPN
ftr-377	117	6	canellos	canellos	PROPN
ftr-377	117	7	,	,	PUNCT
ftr-377	117	8	a	a	DET
ftr-377	117	9	tax	tax	NOUN
ftr-377	117	10	practitioner	practitioner	NOUN
ftr-377	117	11	's	's	PART
ftr-377	117	12	perspective	perspective	NOUN
ftr-377	117	13	on	on	ADP
ftr-377	117	14	substance	substance	NOUN
ftr-377	117	15	,	,	PUNCT
ftr-377	117	16	form	form	NOUN
ftr-377	117	17	and	and	CCONJ
ftr-377	117	18	business	business	NOUN
ftr-377	117	19	purpose	purpose	NOUN
ftr-377	117	20	in	in	ADP
ftr-377	117	21	structuring	structure	VERB
ftr-377	117	22	business	business	NOUN
ftr-377	117	23	transactions	transaction	NOUN
ftr-377	117	24	,	,	PUNCT
ftr-377	117	25	54	54	NUM
ftr-377	117	26	smu	smu	PROPN
ftr-377	117	27	l.	l.	PROPN
ftr-377	117	28	rev	rev	PROPN
ftr-377	117	29	.	.	PROPN
ftr-377	117	30	47	47	NUM
ftr-377	117	31	,	,	PUNCT
ftr-377	117	32	65	65	NUM
ftr-377	117	33	(	(	PUNCT
ftr-377	117	34	2001	2001	NUM
ftr-377	117	35	)	)	PUNCT
ftr-377	117	36	(	(	PUNCT
ftr-377	117	37	"	"	PUNCT
ftr-377	117	38	the	the	DET
ftr-377	117	39	tax	tax	NOUN
ftr-377	117	40	court	court	NOUN
ftr-377	117	41	,	,	PUNCT
ftr-377	117	42	in	in	ADP
ftr-377	117	43	particular	particular	ADJ
ftr-377	117	44	,	,	PUNCT
ftr-377	117	45	seems	seem	VERB
ftr-377	117	46	to	to	PART
ftr-377	117	47	have	have	AUX
ftr-377	117	48	accepted	accept	VERB
ftr-377	117	49	the	the	DET
ftr-377	117	50	view	view	NOUN
ftr-377	117	51	that	that	SCONJ
ftr-377	117	52	the	the	DET
ftr-377	117	53	strain	strain	NOUN
ftr-377	117	54	on	on	ADP
ftr-377	117	55	the	the	DET
ftr-377	117	56	tax	tax	NOUN
ftr-377	117	57	system	system	NOUN
ftr-377	117	58	would	would	AUX
ftr-377	117	59	be	be	AUX
ftr-377	117	60	unbearable	unbearable	ADJ
ftr-377	117	61	if	if	SCONJ
ftr-377	117	62	tax	tax	NOUN
ftr-377	117	63	-	-	PUNCT
ftr-377	117	64	motivated	motivate	VERB
ftr-377	117	65	transactions	transaction	NOUN
ftr-377	117	66	had	have	VERB
ftr-377	117	67	to	to	PART
ftr-377	117	68	be	be	AUX
ftr-377	117	69	sustained	sustain	VERB
ftr-377	117	70	merely	merely	ADV
ftr-377	117	71	because	because	SCONJ
ftr-377	117	72	they	they	PRON
ftr-377	117	73	manage	manage	VERB
ftr-377	117	74	to	to	PART
ftr-377	117	75	encapsulate	encapsulate	VERB
ftr-377	117	76	an	an	DET
ftr-377	117	77	uneconomic	uneconomic	ADJ
ftr-377	117	78	tax	tax	NOUN
ftr-377	117	79	rule	rule	NOUN
ftr-377	117	80	,	,	PUNCT
ftr-377	117	81	however	however	ADV
ftr-377	117	82	clear	clear	ADJ
ftr-377	117	83	by	by	ADP
ftr-377	117	84	its	its	PRON
ftr-377	117	85	terms	term	NOUN
ftr-377	117	86	.	.	PUNCT
ftr-377	118	1	"	"	PUNCT
ftr-377	118	2	)	)	PUNCT
ftr-377	118	3	;	;	PUNCT
ftr-377	118	4	1	1	NUM
ftr-377	118	5	randolph	randolph	PROPN
ftr-377	118	6	e.	e.	PROPN
ftr-377	118	7	paul	paul	PROPN
ftr-377	118	8	&	&	CCONJ
ftr-377	118	9	jacob	jacob	PROPN
ftr-377	118	10	mertens	mertens	PROPN
ftr-377	118	11	,	,	PUNCT
ftr-377	118	12	jr	jr	PROPN
ftr-377	118	13	,	,	PUNCT
ftr-377	118	14	the	the	DET
ftr-377	118	15	law	law	NOUN
ftr-377	118	16	of	of	ADP
ftr-377	118	17	federal	federal	ADJ
ftr-377	118	18	income	income	NOUN
ftr-377	118	19	taxation	taxation	NOUN
ftr-377	118	20	§	§	PROPN
ftr-377	118	21	306	306	NUM
ftr-377	118	22	(	(	PUNCT
ftr-377	118	23	1934	1934	NUM
ftr-377	118	24	)	)	PUNCT
ftr-377	118	25	(	(	PUNCT
ftr-377	118	26	"	"	PUNCT
ftr-377	118	27	the	the	DET
ftr-377	118	28	subtler	subtle	ADJ
ftr-377	118	29	forms	form	NOUN
ftr-377	118	30	of	of	ADP
ftr-377	118	31	avoidance	avoidance	NOUN
ftr-377	118	32	are	be	AUX
ftr-377	118	33	sometimes	sometimes	ADV
ftr-377	118	34	too	too	ADV
ftr-377	118	35	elusive	elusive	ADJ
ftr-377	118	36	to	to	PART
ftr-377	118	37	be	be	AUX
ftr-377	118	38	reached	reach	VERB
ftr-377	118	39	by	by	ADP
ftr-377	118	40	curative	curative	ADJ
ftr-377	118	41	statutory	statutory	ADJ
ftr-377	118	42	provisions	provision	NOUN
ftr-377	118	43	;	;	PUNCT
ftr-377	118	44	the	the	DET
ftr-377	118	45	courts	court	NOUN
ftr-377	118	46	seem	seem	VERB
ftr-377	118	47	to	to	PART
ftr-377	118	48	be	be	AUX
ftr-377	118	49	coming	come	VERB
ftr-377	118	50	to	to	PART
ftr-377	118	51	realize	realize	VERB
ftr-377	118	52	that	that	SCONJ
ftr-377	118	53	they	they	PRON
ftr-377	118	54	only	only	ADV
ftr-377	118	55	can	can	AUX
ftr-377	118	56	deal	deal	VERB
ftr-377	118	57	with	with	ADP
ftr-377	118	58	many	many	ADJ
ftr-377	118	59	of	of	ADP
ftr-377	118	60	these	these	DET
ftr-377	118	61	evils	evil	NOUN
ftr-377	118	62	by	by	ADP
ftr-377	118	63	a	a	DET
ftr-377	118	64	more	more	ADV
ftr-377	118	65	flexible	flexible	ADJ
ftr-377	118	66	attitude	attitude	NOUN
ftr-377	118	67	toward	toward	ADP
ftr-377	118	68	the	the	DET
ftr-377	118	69	meaning	meaning	NOUN
ftr-377	118	70	of	of	ADP
ftr-377	118	71	statutory	statutory	ADJ
ftr-377	118	72	words	word	NOUN
ftr-377	118	73	employed	employ	VERB
ftr-377	118	74	and	and	CCONJ
ftr-377	118	75	a	a	DET
ftr-377	118	76	more	more	ADV
ftr-377	118	77	sensitive	sensitive	ADJ
ftr-377	118	78	regard	regard	NOUN
ftr-377	118	79	for	for	ADP
ftr-377	118	80	congressional	congressional	ADJ
ftr-377	118	81	purpose	purpose	NOUN
ftr-377	118	82	.	.	PUNCT
ftr-377	118	83	"	"	PUNCT
ftr-377	118	84	)	)	PUNCT
ftr-377	118	85	.	.	PUNCT
ftr-377	119	1	[	[	X
ftr-377	119	2	vol9:9	vol9:9	NOUN
ftr-377	119	3	economics	economic	NOUN
ftr-377	119	4	and	and	CCONJ
ftr-377	119	5	economic	economic	ADJ
ftr-377	119	6	substance	substance	NOUN
ftr-377	119	7	warren	warren	PROPN
ftr-377	119	8	says	say	VERB
ftr-377	119	9	next	next	ADV
ftr-377	119	10	to	to	ADP
ftr-377	119	11	nothing	nothing	PRON
ftr-377	119	12	about	about	ADP
ftr-377	119	13	how	how	SCONJ
ftr-377	119	14	the	the	DET
ftr-377	119	15	scope	scope	NOUN
ftr-377	119	16	of	of	ADP
ftr-377	119	17	legislative	legislative	ADJ
ftr-377	119	18	intent	intent	NOUN
ftr-377	119	19	is	be	AUX
ftr-377	119	20	to	to	PART
ftr-377	119	21	be	be	AUX
ftr-377	119	22	fixed	fix	VERB
ftr-377	119	23	,	,	PUNCT
ftr-377	119	24	even	even	ADV
ftr-377	119	25	though	though	SCONJ
ftr-377	119	26	the	the	DET
ftr-377	119	27	economic	economic	ADJ
ftr-377	119	28	substance	substance	NOUN
ftr-377	119	29	doctrine	doctrine	NOUN
ftr-377	119	30	is	be	AUX
ftr-377	119	31	frequently	frequently	ADV
ftr-377	119	32	applied	apply	VERB
ftr-377	119	33	when	when	SCONJ
ftr-377	119	34	the	the	DET
ftr-377	119	35	text	text	NOUN
ftr-377	119	36	of	of	ADP
ftr-377	119	37	a	a	DET
ftr-377	119	38	statute	statute	NOUN
ftr-377	119	39	,	,	PUNCT
ftr-377	119	40	legislative	legislative	ADJ
ftr-377	119	41	history	history	NOUN
ftr-377	119	42	and	and	CCONJ
ftr-377	119	43	other	other	ADJ
ftr-377	119	44	conventional	conventional	ADJ
ftr-377	119	45	tools	tool	NOUN
ftr-377	119	46	of	of	ADP
ftr-377	119	47	statutory	statutory	ADJ
ftr-377	119	48	interpretation	interpretation	NOUN
ftr-377	119	49	are	be	AUX
ftr-377	119	50	not	not	PART
ftr-377	119	51	particularly	particularly	ADV
ftr-377	119	52	revealing	revealing	ADJ
ftr-377	119	53	.	.	PUNCT
ftr-377	120	1	writing	write	VERB
ftr-377	120	2	at	at	ADP
ftr-377	120	3	about	about	ADV
ftr-377	120	4	the	the	DET
ftr-377	120	5	same	same	ADJ
ftr-377	120	6	time	time	NOUN
ftr-377	120	7	as	as	ADP
ftr-377	120	8	alvin	alvin	PROPN
ftr-377	120	9	warren	warren	PROPN
ftr-377	120	10	,	,	PUNCT
ftr-377	120	11	joseph	joseph	PROPN
ftr-377	120	12	isenbergh	isenbergh	PROPN
ftr-377	120	13	forcefully	forcefully	ADV
ftr-377	120	14	questions	question	VERB
ftr-377	120	15	the	the	DET
ftr-377	120	16	legitimacy	legitimacy	NOUN
ftr-377	120	17	and	and	CCONJ
ftr-377	120	18	logic	logic	NOUN
ftr-377	120	19	of	of	ADP
ftr-377	120	20	landmark	landmark	PROPN
ftr-377	120	21	economic	economic	ADJ
ftr-377	120	22	substance	substance	NOUN
ftr-377	120	23	cases	case	NOUN
ftr-377	120	24	,	,	PUNCT
ftr-377	120	25	such	such	ADJ
ftr-377	120	26	as	as	ADP
ftr-377	120	27	goldstein	goldstein	PROPN
ftr-377	120	28	v.	v.	ADP
ftr-377	120	29	commissioner.20	commissioner.20	PROPN
ftr-377	120	30	isenbergh	isenbergh	NOUN
ftr-377	120	31	suggests	suggest	VERB
ftr-377	120	32	that	that	SCONJ
ftr-377	120	33	the	the	DET
ftr-377	120	34	pretax	pretax	ADJ
ftr-377	120	35	profit	profit	NOUN
ftr-377	120	36	requirement	requirement	NOUN
ftr-377	120	37	discovered	discover	VERB
ftr-377	120	38	in	in	ADP
ftr-377	120	39	goldstein	goldstein	PROPN
ftr-377	120	40	can	can	AUX
ftr-377	120	41	not	not	PART
ftr-377	120	42	be	be	AUX
ftr-377	120	43	derived	derive	VERB
ftr-377	120	44	from	from	ADP
ftr-377	120	45	conventional	conventional	ADJ
ftr-377	120	46	methods	method	NOUN
ftr-377	120	47	of	of	ADP
ftr-377	120	48	statutory	statutory	ADJ
ftr-377	120	49	interpretation	interpretation	NOUN
ftr-377	120	50	and	and	CCONJ
ftr-377	120	51	is	be	AUX
ftr-377	120	52	instead	instead	ADV
ftr-377	120	53	"	"	PUNCT
ftr-377	120	54	an	an	DET
ftr-377	120	55	aesthetic	aesthetic	ADJ
ftr-377	120	56	response	response	NOUN
ftr-377	120	57	to	to	ADP
ftr-377	120	58	a	a	DET
ftr-377	120	59	transaction	transaction	NOUN
ftr-377	120	60	thought	think	VERB
ftr-377	120	61	unappealing	unappealing	ADJ
ftr-377	120	62	.	.	PUNCT
ftr-377	120	63	'	'	PUNCT
ftr-377	121	1	21	21	NUM
ftr-377	121	2	another	another	DET
ftr-377	121	3	influential	influential	ADJ
ftr-377	121	4	commentator	commentator	NOUN
ftr-377	121	5	,	,	PUNCT
ftr-377	121	6	joseph	joseph	PROPN
ftr-377	121	7	bankman	bankman	PROPN
ftr-377	121	8	,	,	PUNCT
ftr-377	121	9	makes	make	VERB
ftr-377	121	10	a	a	DET
ftr-377	121	11	similar	similar	ADJ
ftr-377	121	12	point	point	NOUN
ftr-377	121	13	:	:	PUNCT
ftr-377	121	14	"	"	PUNCT
ftr-377	121	15	[	[	X
ftr-377	121	16	t]he	t]he	X
ftr-377	121	17	[	[	X
ftr-377	121	18	economic	economic	ADJ
ftr-377	121	19	substance	substance	NOUN
ftr-377	121	20	]	]	PUNCT
ftr-377	121	21	doctrine	doctrine	NOUN
ftr-377	121	22	is	be	AUX
ftr-377	121	23	only	only	ADV
ftr-377	121	24	loosely	loosely	ADV
ftr-377	121	25	connected	connect	VERB
ftr-377	121	26	to	to	ADP
ftr-377	121	27	more	more	ADV
ftr-377	121	28	conventional	conventional	ADJ
ftr-377	121	29	interpretive	interpretive	ADJ
ftr-377	121	30	techniques	technique	NOUN
ftr-377	121	31	or	or	CCONJ
ftr-377	121	32	approaches	approach	NOUN
ftr-377	121	33	.	.	PUNCT
ftr-377	122	1	decisions	decision	NOUN
ftr-377	122	2	in	in	ADP
ftr-377	122	3	which	which	PRON
ftr-377	122	4	the	the	DET
ftr-377	122	5	doctrine	doctrine	NOUN
ftr-377	122	6	is	be	AUX
ftr-377	122	7	discussed	discuss	VERB
ftr-377	122	8	or	or	CCONJ
ftr-377	122	9	invoked	invoke	VERB
ftr-377	122	10	often	often	ADV
ftr-377	122	11	contain	contain	VERB
ftr-377	122	12	a	a	DET
ftr-377	122	13	separate	separate	ADJ
ftr-377	122	14	discussion	discussion	NOUN
ftr-377	122	15	in	in	ADP
ftr-377	122	16	which	which	PRON
ftr-377	122	17	text	text	NOUN
ftr-377	122	18	,	,	PUNCT
ftr-377	122	19	intent	intent	NOUN
ftr-377	122	20	,	,	PUNCT
ftr-377	122	21	and	and	CCONJ
ftr-377	122	22	purpose	purpose	NOUN
ftr-377	122	23	are	be	AUX
ftr-377	122	24	applied	apply	VERB
ftr-377	122	25	to	to	ADP
ftr-377	122	26	the	the	DET
ftr-377	122	27	issue	issue	NOUN
ftr-377	122	28	at	at	ADP
ftr-377	122	29	hand	hand	NOUN
ftr-377	122	30	.	.	PUNCT
ftr-377	123	1	the	the	DET
ftr-377	123	2	doctrine	doctrine	NOUN
ftr-377	123	3	itself	itself	PRON
ftr-377	123	4	,	,	PUNCT
ftr-377	123	5	however	however	ADV
ftr-377	123	6	,	,	PUNCT
ftr-377	123	7	is	be	AUX
ftr-377	123	8	discussed	discuss	VERB
ftr-377	123	9	and	and	CCONJ
ftr-377	123	10	applied	apply	VERB
ftr-377	123	11	without	without	ADP
ftr-377	123	12	significant	significant	ADJ
ftr-377	123	13	discussion	discussion	NOUN
ftr-377	123	14	of	of	ADP
ftr-377	123	15	text	text	NOUN
ftr-377	123	16	,	,	PUNCT
ftr-377	123	17	intent	intent	NOUN
ftr-377	123	18	,	,	PUNCT
ftr-377	123	19	and	and	CCONJ
ftr-377	123	20	purpose	purpose	NOUN
ftr-377	123	21	.	.	PUNCT
ftr-377	124	1	22	22	NUM
ftr-377	124	2	isenbergh	isenbergh	NOUN
ftr-377	124	3	does	do	AUX
ftr-377	124	4	not	not	PART
ftr-377	124	5	buy	buy	VERB
ftr-377	124	6	the	the	DET
ftr-377	124	7	defense	defense	NOUN
ftr-377	124	8	that	that	SCONJ
ftr-377	124	9	judicial	judicial	ADJ
ftr-377	124	10	fabrication	fabrication	NOUN
ftr-377	124	11	of	of	ADP
ftr-377	124	12	doctrines	doctrine	NOUN
ftr-377	124	13	like	like	ADP
ftr-377	124	14	economic	economic	ADJ
ftr-377	124	15	substance	substance	NOUN
ftr-377	124	16	is	be	AUX
ftr-377	124	17	essential	essential	ADJ
ftr-377	124	18	because	because	SCONJ
ftr-377	124	19	the	the	DET
ftr-377	124	20	most	most	ADV
ftr-377	124	21	carefully	carefully	ADV
ftr-377	124	22	thought	think	VERB
ftr-377	124	23	out	out	ADP
ftr-377	124	24	and	and	CCONJ
ftr-377	124	25	drafted	draft	VERB
ftr-377	124	26	tax	tax	NOUN
ftr-377	124	27	statutes	statute	NOUN
ftr-377	124	28	contain	contain	VERB
ftr-377	124	29	loopholes	loophole	NOUN
ftr-377	124	30	that	that	PRON
ftr-377	124	31	permit	permit	VERB
ftr-377	124	32	tremendous	tremendous	ADJ
ftr-377	124	33	abuses	abuse	NOUN
ftr-377	124	34	:	:	PUNCT
ftr-377	124	35	"	"	PUNCT
ftr-377	124	36	few	few	ADJ
ftr-377	124	37	myths	myth	NOUN
ftr-377	124	38	so	so	ADV
ftr-377	124	39	persistent	persistent	ADJ
ftr-377	124	40	are	be	AUX
ftr-377	124	41	as	as	ADV
ftr-377	124	42	easily	easily	ADV
ftr-377	124	43	dispelled	dispel	VERB
ftr-377	124	44	.	.	PUNCT
ftr-377	125	1	it	it	PRON
ftr-377	125	2	is	be	AUX
ftr-377	125	3	hard	hard	ADJ
ftr-377	125	4	to	to	PART
ftr-377	125	5	think	think	VERB
ftr-377	125	6	of	of	ADP
ftr-377	125	7	a	a	DET
ftr-377	125	8	single	single	ADJ
ftr-377	125	9	case	case	NOUN
ftr-377	125	10	that	that	PRON
ftr-377	125	11	has	have	AUX
ftr-377	125	12	ever	ever	ADV
ftr-377	125	13	permanently	permanently	ADV
ftr-377	125	14	staunched	staunch	VERB
ftr-377	125	15	any	any	DET
ftr-377	125	16	fissure	fissure	NOUN
ftr-377	125	17	in	in	ADP
ftr-377	125	18	the	the	DET
ftr-377	125	19	congressional	congressional	ADJ
ftr-377	125	20	dyke	dyke	NOUN
ftr-377	125	21	.	.	PUNCT
ftr-377	126	1	23	23	NUM
ftr-377	127	1	according	accord	VERB
ftr-377	127	2	to	to	ADP
ftr-377	127	3	isenbergh	isenbergh	NOUN
ftr-377	127	4	,	,	PUNCT
ftr-377	127	5	such	such	ADJ
ftr-377	127	6	doctrines	doctrine	NOUN
ftr-377	127	7	do	do	AUX
ftr-377	127	8	not	not	PART
ftr-377	127	9	benefit	benefit	VERB
ftr-377	127	10	the	the	DET
ftr-377	127	11	government	government	NOUN
ftr-377	127	12	so	so	ADV
ftr-377	127	13	much	much	ADV
ftr-377	127	14	as	as	ADP
ftr-377	127	15	tax	tax	NOUN
ftr-377	127	16	advisors	advisor	NOUN
ftr-377	127	17	:	:	PUNCT
ftr-377	127	18	"	"	PUNCT
ftr-377	127	19	the	the	PRON
ftr-377	127	20	heavier	heavy	ADJ
ftr-377	127	21	the	the	DET
ftr-377	127	22	layers	layer	NOUN
ftr-377	127	23	of	of	ADP
ftr-377	127	24	judicial	judicial	ADJ
ftr-377	127	25	divination	divination	NOUN
ftr-377	127	26	superimposed	superimpose	VERB
ftr-377	127	27	on	on	ADP
ftr-377	127	28	the	the	DET
ftr-377	127	29	internal	internal	ADJ
ftr-377	127	30	revenue	revenue	NOUN
ftr-377	127	31	code	code	NOUN
ftr-377	127	32	,	,	PUNCT
ftr-377	127	33	the	the	DET
ftr-377	127	34	richer	rich	ADJ
ftr-377	127	35	tax	tax	NOUN
ftr-377	127	36	lawyers	lawyer	NOUN
ftr-377	127	37	are	be	AUX
ftr-377	127	38	apt	apt	ADJ
ftr-377	127	39	to	to	PART
ftr-377	127	40	get	get	VERB
ftr-377	127	41	.	.	PUNCT
ftr-377	127	42	'	'	PUNCT
ftr-377	128	1	24	24	NUM
ftr-377	128	2	in	in	ADP
ftr-377	128	3	a	a	DET
ftr-377	128	4	variation	variation	NOUN
ftr-377	128	5	on	on	ADP
ftr-377	128	6	warren	warren	PROPN
ftr-377	128	7	's	's	PART
ftr-377	128	8	position	position	NOUN
ftr-377	128	9	that	that	SCONJ
ftr-377	128	10	the	the	DET
ftr-377	128	11	economic	economic	ADJ
ftr-377	128	12	substance	substance	NOUN
ftr-377	128	13	doctrine	doctrine	NOUN
ftr-377	128	14	should	should	AUX
ftr-377	128	15	be	be	AUX
ftr-377	128	16	applied	apply	VERB
ftr-377	128	17	selectively	selectively	ADV
ftr-377	128	18	and	and	CCONJ
ftr-377	128	19	perhaps	perhaps	ADV
ftr-377	128	20	supporting	support	VERB
ftr-377	128	21	isenbergh	isenbergh	NOUN
ftr-377	128	22	's	's	PART
ftr-377	128	23	criticisms	criticism	NOUN
ftr-377	128	24	a	a	DET
ftr-377	128	25	number	number	NOUN
ftr-377	128	26	of	of	ADP
ftr-377	128	27	commentators	commentator	NOUN
ftr-377	128	28	have	have	AUX
ftr-377	128	29	suggested	suggest	VERB
ftr-377	128	30	that	that	SCONJ
ftr-377	128	31	the	the	DET
ftr-377	128	32	economic	economic	ADJ
ftr-377	128	33	20	20	NUM
ftr-377	128	34	.	.	PUNCT
ftr-377	128	35	364	364	NUM
ftr-377	128	36	f.2d	f.2d	SYM
ftr-377	128	37	734	734	NUM
ftr-377	128	38	(	(	PUNCT
ftr-377	128	39	2d	2d	NUM
ftr-377	128	40	cir	cir	NOUN
ftr-377	128	41	.	.	PUNCT
ftr-377	128	42	1966	1966	NUM
ftr-377	128	43	)	)	PUNCT
ftr-377	128	44	.	.	PUNCT
ftr-377	129	1	21	21	NUM
ftr-377	129	2	.	.	PUNCT
ftr-377	130	1	joseph	joseph	PROPN
ftr-377	130	2	isenbergh	isenbergh	PROPN
ftr-377	130	3	,	,	PUNCT
ftr-377	130	4	musings	musing	NOUN
ftr-377	130	5	on	on	ADP
ftr-377	130	6	form	form	NOUN
ftr-377	130	7	and	and	CCONJ
ftr-377	130	8	substance	substance	NOUN
ftr-377	130	9	in	in	ADP
ftr-377	130	10	taxation	taxation	NOUN
ftr-377	130	11	,	,	PUNCT
ftr-377	130	12	49	49	NUM
ftr-377	130	13	u.	u.	NOUN
ftr-377	130	14	chi	chi	PROPN
ftr-377	130	15	.	.	PUNCT
ftr-377	131	1	l.	l.	PROPN
ftr-377	131	2	rev	rev	PROPN
ftr-377	131	3	.	.	PROPN
ftr-377	131	4	859	859	NUM
ftr-377	131	5	,	,	PUNCT
ftr-377	131	6	876	876	NUM
ftr-377	131	7	(	(	PUNCT
ftr-377	131	8	1982	1982	NUM
ftr-377	131	9	)	)	PUNCT
ftr-377	131	10	;	;	PUNCT
ftr-377	131	11	see	see	VERB
ftr-377	131	12	also	also	ADV
ftr-377	131	13	milton	milton	PROPN
ftr-377	131	14	sandberg	sandberg	PROPN
ftr-377	131	15	,	,	PUNCT
ftr-377	131	16	the	the	DET
ftr-377	131	17	income	income	NOUN
ftr-377	131	18	tax	tax	NOUN
ftr-377	131	19	subsidy	subsidy	NOUN
ftr-377	131	20	to	to	ADP
ftr-377	131	21	"	"	PUNCT
ftr-377	131	22	reorganizations	reorganization	NOUN
ftr-377	131	23	,	,	PUNCT
ftr-377	131	24	"	"	PUNCT
ftr-377	131	25	38	38	NUM
ftr-377	131	26	colum	colum	NOUN
ftr-377	131	27	.	.	PUNCT
ftr-377	132	1	l.	l.	PROPN
ftr-377	132	2	rev	rev	AUX
ftr-377	132	3	.	.	PROPN
ftr-377	132	4	98	98	NUM
ftr-377	132	5	,	,	PUNCT
ftr-377	132	6	112	112	NUM
ftr-377	132	7	(	(	PUNCT
ftr-377	132	8	1938	1938	NUM
ftr-377	132	9	)	)	PUNCT
ftr-377	132	10	(	(	PUNCT
ftr-377	132	11	suggesting	suggest	VERB
ftr-377	132	12	a	a	DET
ftr-377	132	13	"	"	PUNCT
ftr-377	132	14	visceral	visceral	ADJ
ftr-377	132	15	interpretation	interpretation	NOUN
ftr-377	132	16	"	"	PUNCT
ftr-377	132	17	of	of	ADP
ftr-377	132	18	the	the	DET
ftr-377	132	19	result	result	NOUN
ftr-377	132	20	in	in	ADP
ftr-377	132	21	gregory	gregory	PROPN
ftr-377	132	22	v.	v.	ADP
ftr-377	132	23	helvering	helvering	PROPN
ftr-377	132	24	,	,	PUNCT
ftr-377	132	25	293	293	NUM
ftr-377	132	26	u.s	u.s	PROPN
ftr-377	132	27	.	.	PROPN
ftr-377	132	28	465	465	NUM
ftr-377	132	29	(	(	PUNCT
ftr-377	132	30	1934	1934	NUM
ftr-377	132	31	):	):	PUNCT
ftr-377	132	32	"	"	PUNCT
ftr-377	132	33	despite	despite	SCONJ
ftr-377	132	34	their	their	PRON
ftr-377	132	35	vehement	vehement	ADJ
ftr-377	132	36	disavowal	disavowal	NOUN
ftr-377	132	37	of	of	ADP
ftr-377	132	38	interest	interest	NOUN
ftr-377	132	39	in	in	ADP
ftr-377	132	40	tax	tax	NOUN
ftr-377	132	41	avoidance	avoidance	NOUN
ftr-377	132	42	motive	motive	NOUN
ftr-377	132	43	,	,	PUNCT
ftr-377	132	44	the	the	DET
ftr-377	132	45	judges	judge	NOUN
ftr-377	132	46	were	be	AUX
ftr-377	132	47	shocked	shock	VERB
ftr-377	132	48	by	by	ADP
ftr-377	132	49	so	so	ADV
ftr-377	132	50	ingenious	ingenious	ADJ
ftr-377	132	51	and	and	CCONJ
ftr-377	132	52	fantastic	fantastic	ADJ
ftr-377	132	53	a	a	DET
ftr-377	132	54	piece	piece	NOUN
ftr-377	132	55	of	of	ADP
ftr-377	132	56	tax	tax	NOUN
ftr-377	132	57	engineering	engineering	NOUN
ftr-377	132	58	.	.	PUNCT
ftr-377	133	1	"	"	PUNCT
ftr-377	133	2	)	)	PUNCT
ftr-377	133	3	.	.	PUNCT
ftr-377	134	1	22	22	NUM
ftr-377	134	2	.	.	PUNCT
ftr-377	135	1	joseph	joseph	PROPN
ftr-377	135	2	bankman	bankman	PROPN
ftr-377	135	3	,	,	PUNCT
ftr-377	135	4	the	the	DET
ftr-377	135	5	economic	economic	ADJ
ftr-377	135	6	substance	substance	NOUN
ftr-377	135	7	doctrine	doctrine	NOUN
ftr-377	135	8	,	,	PUNCT
ftr-377	135	9	74	74	NUM
ftr-377	135	10	s.cal	s.cal	ADJ
ftr-377	135	11	.	.	PUNCT
ftr-377	136	1	l.	l.	PROPN
ftr-377	136	2	rev	rev	PROPN
ftr-377	136	3	.	.	PROPN
ftr-377	136	4	5	5	NUM
ftr-377	136	5	,	,	PUNCT
ftr-377	136	6	11	11	NUM
ftr-377	136	7	(	(	PUNCT
ftr-377	136	8	2000	2000	NUM
ftr-377	136	9	)	)	PUNCT
ftr-377	136	10	.	.	PUNCT
ftr-377	137	1	23	23	NUM
ftr-377	137	2	.	.	PUNCT
ftr-377	138	1	joseph	joseph	PROPN
ftr-377	138	2	isenbergh	isenbergh	PROPN
ftr-377	138	3	,	,	PUNCT
ftr-377	138	4	musings	musing	NOUN
ftr-377	138	5	on	on	ADP
ftr-377	138	6	form	form	NOUN
ftr-377	138	7	and	and	CCONJ
ftr-377	138	8	substance	substance	NOUN
ftr-377	138	9	in	in	ADP
ftr-377	138	10	taxation	taxation	NOUN
ftr-377	138	11	,	,	PUNCT
ftr-377	138	12	49	49	NUM
ftr-377	138	13	u.	u.	NOUN
ftr-377	138	14	chi	chi	PROPN
ftr-377	138	15	.	.	PUNCT
ftr-377	139	1	l.	l.	PROPN
ftr-377	139	2	rev	rev	PROPN
ftr-377	139	3	.	.	PROPN
ftr-377	139	4	859	859	NUM
ftr-377	139	5	,	,	PUNCT
ftr-377	139	6	880	880	NUM
ftr-377	139	7	(	(	PUNCT
ftr-377	139	8	1982	1982	NUM
ftr-377	139	9	)	)	PUNCT
ftr-377	139	10	.	.	PUNCT
ftr-377	140	1	24	24	NUM
ftr-377	140	2	.	.	PUNCT
ftr-377	141	1	i	i	PRON
ftr-377	141	2	d	d	PROPN
ftr-377	141	3	at	at	ADP
ftr-377	141	4	883	883	NUM
ftr-377	141	5	20101	20101	NUM
ftr-377	141	6	florida	florida	PROPN
ftr-377	141	7	tax	tax	NOUN
ftr-377	141	8	review	review	NOUN
ftr-377	141	9	substance	substance	NOUN
ftr-377	141	10	doctrine	doctrine	NOUN
ftr-377	141	11	,	,	PUNCT
ftr-377	141	12	and	and	CCONJ
ftr-377	141	13	related	related	ADJ
ftr-377	141	14	doctrines	doctrine	NOUN
ftr-377	141	15	,	,	PUNCT
ftr-377	141	16	are	be	AUX
ftr-377	141	17	basically	basically	ADV
ftr-377	141	18	pretexts	pretext	NOUN
ftr-377	141	19	for	for	ADP
ftr-377	141	20	suppressing	suppress	VERB
ftr-377	141	21	perceived	perceive	VERB
ftr-377	141	22	tax	tax	NOUN
ftr-377	141	23	shelters	shelter	NOUN
ftr-377	141	24	.	.	PUNCT
ftr-377	142	1	according	accord	VERB
ftr-377	142	2	to	to	ADP
ftr-377	142	3	peter	peter	PROPN
ftr-377	142	4	canellos	canello	NOUN
ftr-377	142	5	,	,	PUNCT
ftr-377	142	6	"	"	PUNCT
ftr-377	142	7	[	[	X
ftr-377	142	8	p]romoters	p]romoter	NOUN
ftr-377	142	9	are	be	AUX
ftr-377	142	10	foolish	foolish	ADJ
ftr-377	142	11	in	in	ADP
ftr-377	142	12	believing	believe	VERB
ftr-377	142	13	(	(	PUNCT
ftr-377	142	14	or	or	CCONJ
ftr-377	142	15	persuading	persuade	VERB
ftr-377	142	16	clients	client	NOUN
ftr-377	142	17	to	to	PART
ftr-377	142	18	believe	believe	VERB
ftr-377	142	19	)	)	PUNCT
ftr-377	142	20	that	that	SCONJ
ftr-377	142	21	the	the	DET
ftr-377	142	22	outcome	outcome	NOUN
ftr-377	142	23	turns	turn	VERB
ftr-377	142	24	on	on	ADP
ftr-377	142	25	some	some	DET
ftr-377	142	26	requisite	requisite	ADJ
ftr-377	142	27	pre	pre	ADJ
ftr-377	142	28	-	-	ADJ
ftr-377	142	29	tax	tax	ADJ
ftr-377	142	30	profit	profit	NOUN
ftr-377	142	31	....	....	PUNCT
ftr-377	143	1	once	once	SCONJ
ftr-377	143	2	a	a	DET
ftr-377	143	3	judge	judge	NOUN
ftr-377	143	4	sees	see	VERB
ftr-377	143	5	the	the	DET
ftr-377	143	6	transaction	transaction	NOUN
ftr-377	143	7	as	as	ADP
ftr-377	143	8	a	a	DET
ftr-377	143	9	shelter	shelter	NOUN
ftr-377	143	10	...	...	PUNCT
ftr-377	143	11	the	the	DET
ftr-377	143	12	result	result	NOUN
ftr-377	143	13	is	be	AUX
ftr-377	143	14	predictable	predictable	ADJ
ftr-377	143	15	taxpayer	taxpayer	NOUN
ftr-377	143	16	loses	lose	VERB
ftr-377	143	17	.	.	PUNCT
ftr-377	144	1	").25	").25	PROPN
ftr-377	144	2	daniel	daniel	PROPN
ftr-377	144	3	shaviro	shaviro	PROPN
ftr-377	144	4	and	and	CCONJ
ftr-377	144	5	david	david	PROPN
ftr-377	144	6	weisbach	weisbach	PROPN
ftr-377	144	7	seem	seem	VERB
ftr-377	144	8	to	to	PART
ftr-377	144	9	take	take	VERB
ftr-377	144	10	the	the	DET
ftr-377	144	11	position	position	NOUN
ftr-377	144	12	that	that	SCONJ
ftr-377	144	13	the	the	DET
ftr-377	144	14	economic	economic	ADJ
ftr-377	144	15	substance	substance	NOUN
ftr-377	144	16	doctrine	doctrine	NOUN
ftr-377	144	17	should	should	AUX
ftr-377	144	18	only	only	ADV
ftr-377	144	19	be	be	AUX
ftr-377	144	20	taken	take	VERB
ftr-377	144	21	seriously	seriously	ADV
ftr-377	144	22	to	to	PART
ftr-377	144	23	smack	smack	VERB
ftr-377	144	24	down	down	ADP
ftr-377	144	25	bad	bad	ADJ
ftr-377	144	26	transactions	transaction	NOUN
ftr-377	144	27	:	:	PUNCT
ftr-377	144	28	"	"	PUNCT
ftr-377	144	29	the	the	DET
ftr-377	144	30	pretax	pretax	ADJ
ftr-377	144	31	profit	profit	NOUN
ftr-377	144	32	doctrine	doctrine	NOUN
ftr-377	144	33	is	be	AUX
ftr-377	144	34	not	not	PART
ftr-377	144	35	designed	design	VERB
ftr-377	144	36	to	to	PART
ftr-377	144	37	measure	measure	VERB
ftr-377	144	38	some	some	DET
ftr-377	144	39	ultimate	ultimate	ADJ
ftr-377	144	40	economic	economic	ADJ
ftr-377	144	41	value	value	NOUN
ftr-377	144	42	.	.	PUNCT
ftr-377	145	1	instead	instead	ADV
ftr-377	145	2	it	it	PRON
ftr-377	145	3	is	be	AUX
ftr-377	145	4	supposed	suppose	VERB
ftr-377	145	5	to	to	PART
ftr-377	145	6	help	help	VERB
ftr-377	145	7	sort	sort	VERB
ftr-377	145	8	socially	socially	ADV
ftr-377	145	9	harmful	harmful	ADJ
ftr-377	145	10	tax	tax	NOUN
ftr-377	145	11	arbitrages	arbitrage	NOUN
ftr-377	145	12	from	from	ADP
ftr-377	145	13	real	real	ADJ
ftr-377	145	14	business	business	NOUN
ftr-377	145	15	transactions	transaction	NOUN
ftr-377	145	16	,	,	PUNCT
ftr-377	145	17	and	and	CCONJ
ftr-377	145	18	it	it	PRON
ftr-377	145	19	must	must	AUX
ftr-377	145	20	be	be	AUX
ftr-377	145	21	interpreted	interpret	VERB
ftr-377	145	22	in	in	ADP
ftr-377	145	23	that	that	DET
ftr-377	145	24	light	light	NOUN
ftr-377	145	25	.	.	PUNCT
ftr-377	146	1	,	,	PUNCT
ftr-377	146	2	26	26	NUM
ftr-377	146	3	b.	b.	PROPN
ftr-377	146	4	variations	variation	NOUN
ftr-377	146	5	the	the	DET
ftr-377	146	6	works	work	NOUN
ftr-377	146	7	of	of	ADP
ftr-377	146	8	bankman	bankman	NOUN
ftr-377	146	9	,	,	PUNCT
ftr-377	146	10	isenbergh	isenbergh	NOUN
ftr-377	146	11	and	and	CCONJ
ftr-377	146	12	warren	warren	PROPN
ftr-377	146	13	are	be	AUX
ftr-377	146	14	distinguished	distinguish	VERB
ftr-377	146	15	by	by	ADP
ftr-377	146	16	the	the	DET
ftr-377	146	17	breadth	breadth	NOUN
ftr-377	146	18	and	and	CCONJ
ftr-377	146	19	durability	durability	NOUN
ftr-377	146	20	of	of	ADP
ftr-377	146	21	their	their	PRON
ftr-377	146	22	analyses	analysis	NOUN
ftr-377	146	23	.	.	PUNCT
ftr-377	147	1	subsequent	subsequent	ADJ
ftr-377	147	2	scholarship	scholarship	NOUN
ftr-377	147	3	has	have	AUX
ftr-377	147	4	refined	refine	VERB
ftr-377	147	5	or	or	CCONJ
ftr-377	147	6	challenged	challenge	VERB
ftr-377	147	7	their	their	PRON
ftr-377	147	8	conclusions	conclusion	NOUN
ftr-377	147	9	on	on	ADP
ftr-377	147	10	some	some	DET
ftr-377	147	11	points	point	NOUN
ftr-377	147	12	.	.	PUNCT
ftr-377	148	1	david	david	PROPN
ftr-377	148	2	hariton	hariton	PROPN
ftr-377	148	3	emphasizes	emphasize	VERB
ftr-377	148	4	that	that	SCONJ
ftr-377	148	5	an	an	DET
ftr-377	148	6	economic	economic	ADJ
ftr-377	148	7	substance	substance	NOUN
ftr-377	148	8	standard	standard	NOUN
ftr-377	148	9	based	base	VERB
ftr-377	148	10	on	on	ADP
ftr-377	148	11	pretax	pretax	ADJ
ftr-377	148	12	profit	profit	NOUN
ftr-377	148	13	can	can	AUX
ftr-377	148	14	be	be	AUX
ftr-377	148	15	evaded	evade	VERB
ftr-377	148	16	by	by	ADP
ftr-377	148	17	adding	add	VERB
ftr-377	148	18	an	an	DET
ftr-377	148	19	investment	investment	NOUN
ftr-377	148	20	of	of	ADP
ftr-377	148	21	capital	capital	NOUN
ftr-377	148	22	to	to	ADP
ftr-377	148	23	a	a	DET
ftr-377	148	24	transaction.27	transaction.27	NOUN
ftr-377	148	25	hariton	hariton	NOUN
ftr-377	148	26	recognizes	recognize	VERB
ftr-377	148	27	that	that	SCONJ
ftr-377	148	28	courts	court	NOUN
ftr-377	148	29	have	have	AUX
ftr-377	148	30	occasionally	occasionally	ADV
ftr-377	148	31	finessed	finesse	VERB
ftr-377	148	32	this	this	DET
ftr-377	148	33	difficulty	difficulty	NOUN
ftr-377	148	34	with	with	ADP
ftr-377	148	35	one	one	NUM
ftr-377	148	36	ad	ad	NOUN
ftr-377	148	37	hoc	hoc	X
ftr-377	148	38	device	device	NOUN
ftr-377	148	39	or	or	CCONJ
ftr-377	148	40	another	another	PRON
ftr-377	148	41	when	when	SCONJ
ftr-377	148	42	they	they	PRON
ftr-377	148	43	are	be	AUX
ftr-377	148	44	intent	intent	ADJ
ftr-377	148	45	on	on	ADP
ftr-377	148	46	imposing	impose	VERB
ftr-377	148	47	discipline,28	discipline,28	NOUN
ftr-377	148	48	but	but	CCONJ
ftr-377	148	49	he	he	PRON
ftr-377	148	50	predicts	predict	VERB
ftr-377	148	51	that	that	SCONJ
ftr-377	148	52	"	"	PUNCT
ftr-377	148	53	any	any	DET
ftr-377	148	54	effort	effort	NOUN
ftr-377	148	55	to	to	PART
ftr-377	148	56	apply	apply	VERB
ftr-377	148	57	the	the	DET
ftr-377	148	58	doctrine	doctrine	NOUN
ftr-377	148	59	more	more	ADV
ftr-377	148	60	broadly	broadly	ADV
ftr-377	148	61	will	will	AUX
ftr-377	148	62	serve	serve	VERB
ftr-377	148	63	only	only	ADV
ftr-377	148	64	to	to	PART
ftr-377	148	65	deprive	deprive	VERB
ftr-377	148	66	the	the	DET
ftr-377	148	67	doctrine	doctrine	NOUN
ftr-377	148	68	of	of	ADP
ftr-377	148	69	any	any	DET
ftr-377	148	70	coherent	coherent	ADJ
ftr-377	148	71	meaning	meaning	NOUN
ftr-377	148	72	and	and	CCONJ
ftr-377	148	73	thereby	thereby	ADV
ftr-377	148	74	render	render	VERB
ftr-377	148	75	it	it	PRON
ftr-377	148	76	useless	useless	ADJ
ftr-377	148	77	.	.	PUNCT
ftr-377	149	1	,	,	PUNCT
ftr-377	149	2	29	29	NUM
ftr-377	149	3	hariton	hariton	NOUN
ftr-377	149	4	favors	favor	NOUN
ftr-377	149	5	construing	construe	VERB
ftr-377	149	6	economic	economic	ADJ
ftr-377	149	7	substance	substance	NOUN
ftr-377	149	8	to	to	PART
ftr-377	149	9	mean	mean	VERB
ftr-377	149	10	instead	instead	ADV
ftr-377	149	11	that	that	SCONJ
ftr-377	149	12	a	a	DET
ftr-377	149	13	"	"	PUNCT
ftr-377	149	14	transaction	transaction	NOUN
ftr-377	149	15	gives	give	VERB
ftr-377	149	16	rise	rise	NOUN
ftr-377	149	17	to	to	ADP
ftr-377	149	18	unique	unique	ADJ
ftr-377	149	19	economic	economic	ADJ
ftr-377	149	20	risk	risk	NOUN
ftr-377	149	21	that	that	PRON
ftr-377	149	22	is	be	AUX
ftr-377	149	23	significant	significant	ADJ
ftr-377	149	24	in	in	ADP
ftr-377	149	25	relation	relation	NOUN
ftr-377	149	26	to	to	ADP
ftr-377	149	27	the	the	DET
ftr-377	149	28	tax	tax	NOUN
ftr-377	149	29	benefits	benefit	NOUN
ftr-377	149	30	claimed	claim	VERB
ftr-377	149	31	.	.	PUNCT
ftr-377	150	1	"30	"30	PROPN
ftr-377	150	2	25	25	NUM
ftr-377	150	3	.	.	PUNCT
ftr-377	151	1	peter	peter	PROPN
ftr-377	151	2	c.	c.	PROPN
ftr-377	151	3	canellos	canellos	PROPN
ftr-377	151	4	,	,	PUNCT
ftr-377	151	5	a	a	DET
ftr-377	151	6	tax	tax	NOUN
ftr-377	151	7	practitioner	practitioner	NOUN
ftr-377	151	8	's	's	PART
ftr-377	151	9	perspective	perspective	NOUN
ftr-377	151	10	on	on	ADP
ftr-377	151	11	substance	substance	NOUN
ftr-377	151	12	,	,	PUNCT
ftr-377	151	13	form	form	NOUN
ftr-377	151	14	and	and	CCONJ
ftr-377	151	15	business	business	NOUN
ftr-377	151	16	purpose	purpose	NOUN
ftr-377	151	17	in	in	ADP
ftr-377	151	18	structuring	structure	VERB
ftr-377	151	19	business	business	NOUN
ftr-377	151	20	transactions	transaction	NOUN
ftr-377	151	21	,	,	PUNCT
ftr-377	151	22	54	54	NUM
ftr-377	151	23	smu	smu	PROPN
ftr-377	151	24	l.	l.	PROPN
ftr-377	151	25	rev	rev	PROPN
ftr-377	151	26	.	.	PROPN
ftr-377	151	27	47	47	NUM
ftr-377	151	28	,	,	PUNCT
ftr-377	151	29	65	65	NUM
ftr-377	151	30	)	)	PUNCT
ftr-377	151	31	;	;	PUNCT
ftr-377	151	32	see	see	VERB
ftr-377	151	33	also	also	ADV
ftr-377	151	34	joseph	joseph	PROPN
ftr-377	151	35	bankman	bankman	PROPN
ftr-377	151	36	,	,	PUNCT
ftr-377	151	37	the	the	DET
ftr-377	151	38	economic	economic	ADJ
ftr-377	151	39	substance	substance	NOUN
ftr-377	151	40	doctrine	doctrine	NOUN
ftr-377	151	41	,	,	PUNCT
ftr-377	151	42	74	74	NUM
ftr-377	151	43	s.cal	s.cal	ADJ
ftr-377	151	44	.	.	PUNCT
ftr-377	152	1	l.	l.	PROPN
ftr-377	152	2	rev	rev	PROPN
ftr-377	152	3	.	.	PROPN
ftr-377	152	4	5	5	NUM
ftr-377	152	5	,	,	PUNCT
ftr-377	152	6	15	15	NUM
ftr-377	152	7	(	(	PUNCT
ftr-377	152	8	2000	2000	NUM
ftr-377	152	9	)	)	PUNCT
ftr-377	152	10	(	(	PUNCT
ftr-377	152	11	"	"	PUNCT
ftr-377	152	12	[	[	PUNCT
ftr-377	152	13	c]ourts	c]ourt	NOUN
ftr-377	152	14	have	have	VERB
ftr-377	152	15	...	...	PUNCT
ftr-377	153	1	show[n	show[n	ADP
ftr-377	153	2	]	]	X
ftr-377	153	3	a	a	DET
ftr-377	153	4	willingness	willingness	NOUN
ftr-377	153	5	to	to	PART
ftr-377	153	6	lump	lump	VERB
ftr-377	153	7	together	together	ADV
ftr-377	153	8	transactions	transaction	NOUN
ftr-377	153	9	connected	connect	VERB
ftr-377	153	10	to	to	ADP
ftr-377	153	11	a	a	DET
ftr-377	153	12	taxpayer	taxpayer	NOUN
ftr-377	153	13	's	's	PART
ftr-377	153	14	ordinary	ordinary	ADJ
ftr-377	153	15	business	business	NOUN
ftr-377	153	16	operations	operation	NOUN
ftr-377	153	17	,	,	PUNCT
ftr-377	153	18	but	but	CCONJ
ftr-377	153	19	treat	treat	VERB
ftr-377	153	20	as	as	ADV
ftr-377	153	21	discrete	discrete	VERB
ftr-377	153	22	each	each	DET
ftr-377	153	23	element	element	NOUN
ftr-377	153	24	in	in	ADP
ftr-377	153	25	tax	tax	NOUN
ftr-377	153	26	shelters	shelter	NOUN
ftr-377	153	27	.	.	PUNCT
ftr-377	154	1	"	"	PUNCT
ftr-377	154	2	)	)	PUNCT
ftr-377	154	3	.	.	PUNCT
ftr-377	155	1	26	26	NUM
ftr-377	155	2	.	.	PUNCT
ftr-377	156	1	daniel	daniel	PROPN
ftr-377	156	2	shaviro	shaviro	PROPN
ftr-377	156	3	&	&	CCONJ
ftr-377	156	4	david	david	PROPN
ftr-377	156	5	weisbach	weisbach	PROPN
ftr-377	156	6	,	,	PUNCT
ftr-377	156	7	the	the	DET
ftr-377	156	8	5th	5th	ADJ
ftr-377	156	9	circuit	circuit	NOUN
ftr-377	156	10	gets	get	VERB
ftr-377	156	11	in	in	ADP
ftr-377	156	12	wrong	wrong	NOUN
ftr-377	156	13	in	in	ADP
ftr-377	156	14	compaq	compaq	PROPN
ftr-377	156	15	v.	v.	ADP
ftr-377	156	16	commissioner	commissioner	PROPN
ftr-377	156	17	,	,	PUNCT
ftr-377	156	18	tax	tax	NOUN
ftr-377	156	19	notes	note	NOUN
ftr-377	156	20	511	511	NUM
ftr-377	156	21	(	(	PUNCT
ftr-377	156	22	jan	jan	PROPN
ftr-377	156	23	.	.	PROPN
ftr-377	156	24	28	28	NUM
ftr-377	156	25	,	,	PUNCT
ftr-377	156	26	2002	2002	NUM
ftr-377	156	27	)	)	PUNCT
ftr-377	156	28	at	at	ADP
ftr-377	156	29	515	515	NUM
ftr-377	156	30	.	.	PUNCT
ftr-377	156	31	27	27	NUM
ftr-377	156	32	.	.	PUNCT
ftr-377	157	1	david	david	PROPN
ftr-377	157	2	p.	p.	PROPN
ftr-377	157	3	hariton	hariton	PROPN
ftr-377	157	4	,	,	PUNCT
ftr-377	157	5	when	when	SCONJ
ftr-377	157	6	and	and	CCONJ
ftr-377	157	7	how	how	SCONJ
ftr-377	157	8	should	should	AUX
ftr-377	157	9	the	the	DET
ftr-377	157	10	economic	economic	ADJ
ftr-377	157	11	substance	substance	NOUN
ftr-377	157	12	doctrine	doctrine	NOUN
ftr-377	157	13	be	be	AUX
ftr-377	157	14	applied	apply	VERB
ftr-377	157	15	?	?	PUNCT
ftr-377	157	16	,	,	PUNCT
ftr-377	157	17	60	60	NUM
ftr-377	157	18	tax	tax	NOUN
ftr-377	157	19	l.	l.	PROPN
ftr-377	157	20	rev	rev	PROPN
ftr-377	157	21	.	.	PROPN
ftr-377	157	22	29	29	NUM
ftr-377	157	23	,	,	PUNCT
ftr-377	157	24	48	48	NUM
ftr-377	157	25	-	-	SYM
ftr-377	157	26	50	50	NUM
ftr-377	157	27	,	,	PUNCT
ftr-377	157	28	52	52	NUM
ftr-377	157	29	(	(	PUNCT
ftr-377	157	30	2006	2006	NUM
ftr-377	157	31	)	)	PUNCT
ftr-377	157	32	.	.	PUNCT
ftr-377	158	1	28	28	NUM
ftr-377	158	2	.	.	PUNCT
ftr-377	159	1	i	i	PRON
ftr-377	159	2	d	d	PROPN
ftr-377	159	3	at	at	ADP
ftr-377	159	4	50	50	NUM
ftr-377	159	5	;	;	PUNCT
ftr-377	159	6	see	see	VERB
ftr-377	159	7	also	also	ADV
ftr-377	159	8	i	i	PROPN
ftr-377	159	9	d	d	PROPN
ftr-377	159	10	at	at	ADP
ftr-377	159	11	30	30	NUM
ftr-377	159	12	(	(	PUNCT
ftr-377	159	13	"	"	PUNCT
ftr-377	159	14	it	it	PRON
ftr-377	159	15	is	be	AUX
ftr-377	159	16	always	always	ADV
ftr-377	159	17	possible	possible	ADJ
ftr-377	159	18	to	to	PART
ftr-377	159	19	isolate	isolate	VERB
ftr-377	159	20	tax	tax	NOUN
ftr-377	159	21	planning	planning	NOUN
ftr-377	159	22	steps	step	NOUN
ftr-377	159	23	or	or	CCONJ
ftr-377	159	24	structures	structure	NOUN
ftr-377	159	25	and	and	CCONJ
ftr-377	159	26	observe	observe	VERB
ftr-377	159	27	that	that	SCONJ
ftr-377	159	28	they	they	PRON
ftr-377	159	29	have	have	VERB
ftr-377	159	30	no	no	DET
ftr-377	159	31	tax	tax	NOUN
ftr-377	159	32	-	-	PUNCT
ftr-377	159	33	independent	independent	ADJ
ftr-377	159	34	business	business	NOUN
ftr-377	159	35	purpose	purpose	NOUN
ftr-377	159	36	or	or	CCONJ
ftr-377	159	37	economic	economic	ADJ
ftr-377	159	38	substance	substance	NOUN
ftr-377	159	39	.	.	PUNCT
ftr-377	159	40	"	"	PUNCT
ftr-377	159	41	)	)	PUNCT
ftr-377	160	1	29	29	NUM
ftr-377	160	2	.	.	PUNCT
ftr-377	161	1	i	i	PRON
ftr-377	161	2	d	d	PROPN
ftr-377	161	3	at	at	ADP
ftr-377	161	4	31	31	NUM
ftr-377	161	5	.	.	PUNCT
ftr-377	162	1	see	see	VERB
ftr-377	162	2	also	also	ADV
ftr-377	162	3	i	i	PROPN
ftr-377	162	4	d.	d.	PROPN
ftr-377	162	5	at	at	ADP
ftr-377	162	6	34	34	NUM
ftr-377	162	7	(	(	PUNCT
ftr-377	162	8	"	"	PUNCT
ftr-377	162	9	[	[	X
ftr-377	162	10	j]udges	j]udge	NOUN
ftr-377	162	11	and	and	CCONJ
ftr-377	162	12	commentators	commentator	NOUN
ftr-377	162	13	who	who	PRON
ftr-377	162	14	insist	insist	VERB
ftr-377	162	15	on	on	ADP
ftr-377	162	16	applying	apply	VERB
ftr-377	162	17	the	the	DET
ftr-377	162	18	economic	economic	ADJ
ftr-377	162	19	substance	substance	NOUN
ftr-377	162	20	doctrine	doctrine	NOUN
ftr-377	162	21	to	to	ADP
ftr-377	162	22	every	every	DET
ftr-377	162	23	aggressive	aggressive	ADJ
ftr-377	162	24	tax	tax	NOUN
ftr-377	162	25	position	position	NOUN
ftr-377	162	26	that	that	PRON
ftr-377	162	27	offends	offend	VERB
ftr-377	162	28	them	they	PRON
ftr-377	162	29	are	be	AUX
ftr-377	162	30	actually	actually	ADV
ftr-377	162	31	doing	do	VERB
ftr-377	162	32	the	the	DET
ftr-377	162	33	devil	devil	NOUN
ftr-377	162	34	's	's	PART
ftr-377	162	35	work	work	NOUN
ftr-377	162	36	.	.	PUNCT
ftr-377	162	37	"	"	PUNCT
ftr-377	162	38	)	)	PUNCT
ftr-377	163	1	(	(	PUNCT
ftr-377	163	2	emphasis	emphasis	NOUN
ftr-377	163	3	added	add	VERB
ftr-377	163	4	)	)	PUNCT
ftr-377	163	5	30	30	NUM
ftr-377	163	6	.	.	PUNCT
ftr-377	164	1	i	i	PRON
ftr-377	164	2	d.	d.	PROPN
ftr-377	165	1	[	[	X
ftr-377	165	2	vol9:9	vol9:9	PROPN
ftr-377	165	3	economics	economic	NOUN
ftr-377	165	4	and	and	CCONJ
ftr-377	165	5	economic	economic	ADJ
ftr-377	165	6	substance	substance	NOUN
ftr-377	165	7	michael	michael	PROPN
ftr-377	165	8	knoll	knoll	PROPN
ftr-377	165	9	supports	support	VERB
ftr-377	165	10	the	the	DET
ftr-377	165	11	prevailing	prevail	VERB
ftr-377	165	12	standard	standard	NOUN
ftr-377	165	13	that	that	PRON
ftr-377	165	14	rejects	reject	VERB
ftr-377	165	15	the	the	DET
ftr-377	165	16	tax	tax	NOUN
ftr-377	165	17	benefits	benefit	NOUN
ftr-377	165	18	associated	associate	VERB
ftr-377	165	19	with	with	ADP
ftr-377	165	20	transactions	transaction	NOUN
ftr-377	165	21	lacking	lack	VERB
ftr-377	165	22	pretax	pretax	ADJ
ftr-377	165	23	profit	profit	NOUN
ftr-377	165	24	,	,	PUNCT
ftr-377	165	25	but	but	CCONJ
ftr-377	165	26	argues	argue	VERB
ftr-377	165	27	that	that	SCONJ
ftr-377	165	28	the	the	DET
ftr-377	165	29	test	test	NOUN
ftr-377	165	30	must	must	AUX
ftr-377	165	31	take	take	VERB
ftr-377	165	32	account	account	NOUN
ftr-377	165	33	of	of	ADP
ftr-377	165	34	implicit	implicit	ADJ
ftr-377	165	35	taxes	taxis	NOUN
ftr-377	165	36	.	.	PUNCT
ftr-377	166	1	3	3	X
ftr-377	166	2	'	'	PUNCT
ftr-377	166	3	according	accord	VERB
ftr-377	166	4	to	to	ADP
ftr-377	166	5	knoll	knoll	NOUN
ftr-377	166	6	,	,	PUNCT
ftr-377	166	7	failure	failure	NOUN
ftr-377	166	8	to	to	PART
ftr-377	166	9	recognize	recognize	VERB
ftr-377	166	10	implicit	implicit	ADJ
ftr-377	166	11	taxation	taxation	NOUN
ftr-377	166	12	caused	cause	VERB
ftr-377	166	13	erroneous	erroneous	ADJ
ftr-377	166	14	application	application	NOUN
ftr-377	166	15	of	of	ADP
ftr-377	166	16	the	the	DET
ftr-377	166	17	economic	economic	ADJ
ftr-377	166	18	substance	substance	NOUN
ftr-377	166	19	test	test	NOUN
ftr-377	166	20	in	in	ADP
ftr-377	166	21	cases	case	NOUN
ftr-377	166	22	in	in	ADP
ftr-377	166	23	which	which	PRON
ftr-377	166	24	the	the	DET
ftr-377	166	25	government	government	NOUN
ftr-377	166	26	challenged	challenge	VERB
ftr-377	166	27	millions	million	NOUN
ftr-377	166	28	of	of	ADP
ftr-377	166	29	dollars	dollar	NOUN
ftr-377	166	30	of	of	ADP
ftr-377	166	31	foreign	foreign	ADJ
ftr-377	166	32	tax	tax	NOUN
ftr-377	166	33	credits	credit	NOUN
ftr-377	166	34	.	.	PUNCT
ftr-377	167	1	in	in	ADP
ftr-377	167	2	these	these	DET
ftr-377	167	3	cases	case	NOUN
ftr-377	167	4	,	,	PUNCT
ftr-377	167	5	compaq	compaq	NOUN
ftr-377	167	6	v.	v.	ADP
ftr-377	167	7	commissioner32	commissioner32	PROPN
ftr-377	167	8	and	and	CCONJ
ftr-377	167	9	ies	ies	NOUN
ftr-377	167	10	industries	industry	NOUN
ftr-377	167	11	v.	v.	ADP
ftr-377	167	12	commissioner,33	commissioner,33	ADJ
ftr-377	167	13	pretax	pretax	ADJ
ftr-377	167	14	profit	profit	NOUN
ftr-377	167	15	would	would	AUX
ftr-377	167	16	be	be	AUX
ftr-377	167	17	positive	positive	ADJ
ftr-377	167	18	if	if	SCONJ
ftr-377	168	1	and	and	CCONJ
ftr-377	168	2	only	only	ADV
ftr-377	168	3	if	if	SCONJ
ftr-377	168	4	dutch	dutch	ADJ
ftr-377	168	5	withholding	withholding	NOUN
ftr-377	168	6	taxes	taxis	NOUN
ftr-377	168	7	on	on	ADP
ftr-377	168	8	dividends	dividend	NOUN
ftr-377	168	9	were	be	AUX
ftr-377	168	10	counted	count	VERB
ftr-377	168	11	as	as	ADP
ftr-377	168	12	taxes.34	taxes.34	NOUN
ftr-377	168	13	for	for	ADP
ftr-377	168	14	example	example	NOUN
ftr-377	168	15	,	,	PUNCT
ftr-377	168	16	a	a	DET
ftr-377	168	17	corporation	corporation	NOUN
ftr-377	168	18	purchases	purchase	VERB
ftr-377	168	19	$	$	SYM
ftr-377	168	20	1	1	NUM
ftr-377	168	21	million	million	NUM
ftr-377	168	22	in	in	ADP
ftr-377	168	23	foreign	foreign	ADJ
ftr-377	168	24	stock	stock	NOUN
ftr-377	168	25	,	,	PUNCT
ftr-377	168	26	followed	follow	VERB
ftr-377	168	27	by	by	ADP
ftr-377	168	28	receipt	receipt	NOUN
ftr-377	168	29	of	of	ADP
ftr-377	168	30	a	a	DET
ftr-377	168	31	$	$	SYM
ftr-377	168	32	100,000	100,000	NUM
ftr-377	168	33	dividend	dividend	NOUN
ftr-377	168	34	and	and	CCONJ
ftr-377	168	35	quick	quick	ADJ
ftr-377	168	36	resale	resale	NOUN
ftr-377	168	37	of	of	ADP
ftr-377	168	38	the	the	DET
ftr-377	168	39	stock	stock	NOUN
ftr-377	168	40	ex	ex	X
ftr-377	168	41	dividend	dividend	NOUN
ftr-377	168	42	for	for	ADP
ftr-377	168	43	$	$	SYM
ftr-377	168	44	915,000	915,000	NUM
ftr-377	168	45	;	;	PUNCT
ftr-377	168	46	the	the	DET
ftr-377	168	47	dividend	dividend	NOUN
ftr-377	168	48	attracts	attract	VERB
ftr-377	168	49	$	$	SYM
ftr-377	168	50	15,000	15,000	NUM
ftr-377	168	51	foreign	foreign	ADJ
ftr-377	168	52	withholding	withholding	NOUN
ftr-377	168	53	tax	tax	NOUN
ftr-377	168	54	and	and	CCONJ
ftr-377	168	55	potentially	potentially	ADV
ftr-377	168	56	permits	permit	VERB
ftr-377	168	57	a	a	DET
ftr-377	168	58	$	$	SYM
ftr-377	168	59	15,000	15,000	NUM
ftr-377	168	60	u.s	u.s	PROPN
ftr-377	168	61	.	.	PROPN
ftr-377	168	62	foreign	foreign	ADJ
ftr-377	168	63	tax	tax	NOUN
ftr-377	168	64	credit	credit	NOUN
ftr-377	168	65	and	and	CCONJ
ftr-377	168	66	$	$	SYM
ftr-377	168	67	85,000	85,000	NUM
ftr-377	168	68	capital	capital	NOUN
ftr-377	168	69	loss	loss	NOUN
ftr-377	168	70	deduction	deduction	NOUN
ftr-377	168	71	.	.	PUNCT
ftr-377	169	1	excluding	exclude	VERB
ftr-377	169	2	foreign	foreign	ADJ
ftr-377	169	3	and	and	CCONJ
ftr-377	169	4	domestic	domestic	ADJ
ftr-377	169	5	tax	tax	NOUN
ftr-377	169	6	considerations	consideration	NOUN
ftr-377	169	7	,	,	PUNCT
ftr-377	169	8	the	the	DET
ftr-377	169	9	transaction	transaction	NOUN
ftr-377	169	10	has	have	VERB
ftr-377	169	11	a	a	DET
ftr-377	169	12	$	$	SYM
ftr-377	169	13	15,000	15,000	NUM
ftr-377	169	14	pretax	pretax	ADJ
ftr-377	169	15	profit	profit	NOUN
ftr-377	169	16	(	(	PUNCT
ftr-377	169	17	$	$	SYM
ftr-377	169	18	1,015,000	1,015,000	NUM
ftr-377	169	19	income	income	NOUN
ftr-377	169	20	versus	versus	ADP
ftr-377	169	21	$	$	SYM
ftr-377	169	22	1,000,000	1,000,000	NUM
ftr-377	169	23	costs	cost	NOUN
ftr-377	169	24	)	)	PUNCT
ftr-377	169	25	.	.	PUNCT
ftr-377	170	1	after	after	ADP
ftr-377	170	2	foreign	foreign	ADJ
ftr-377	170	3	and	and	CCONJ
ftr-377	170	4	domestic	domestic	ADJ
ftr-377	170	5	taxes	taxis	NOUN
ftr-377	170	6	,	,	PUNCT
ftr-377	170	7	assuming	assume	VERB
ftr-377	170	8	the	the	DET
ftr-377	170	9	foreign	foreign	ADJ
ftr-377	170	10	tax	tax	NOUN
ftr-377	170	11	credit	credit	NOUN
ftr-377	170	12	and	and	CCONJ
ftr-377	170	13	the	the	DET
ftr-377	170	14	capital	capital	NOUN
ftr-377	170	15	loss	loss	NOUN
ftr-377	170	16	are	be	AUX
ftr-377	170	17	legitimate	legitimate	ADJ
ftr-377	170	18	,	,	PUNCT
ftr-377	170	19	the	the	DET
ftr-377	170	20	profit	profit	NOUN
ftr-377	170	21	in	in	ADP
ftr-377	170	22	this	this	DET
ftr-377	170	23	case	case	NOUN
ftr-377	170	24	would	would	AUX
ftr-377	170	25	be	be	AUX
ftr-377	170	26	about	about	ADP
ftr-377	170	27	$	$	SYM
ftr-377	170	28	10,000	10,000	NUM
ftr-377	170	29	,	,	PUNCT
ftr-377	170	30	as	as	SCONJ
ftr-377	170	31	shown	show	VERB
ftr-377	170	32	in	in	ADP
ftr-377	170	33	table	table	NOUN
ftr-377	170	34	1	1	NUM
ftr-377	170	35	below	below	ADV
ftr-377	170	36	.	.	PUNCT
ftr-377	171	1	table	table	NOUN
ftr-377	171	2	1	1	NUM
ftr-377	171	3	costs	cost	VERB
ftr-377	171	4	income	income	NOUN
ftr-377	171	5	stock	stock	NOUN
ftr-377	171	6	transfers	transfer	NOUN
ftr-377	171	7	$	$	SYM
ftr-377	171	8	1,000,000	1,000,000	NUM
ftr-377	171	9	$	$	SYM
ftr-377	171	10	915,000	915,000	NUM
ftr-377	171	11	dividend	dividend	NOUN
ftr-377	171	12	100,000	100,000	NUM
ftr-377	171	13	withholding	withholding	NOUN
ftr-377	171	14	tax	tax	NOUN
ftr-377	171	15	and	and	CCONJ
ftr-377	171	16	15,000	15,000	NUM
ftr-377	171	17	15,000	15,000	NUM
ftr-377	171	18	foreign	foreign	ADJ
ftr-377	171	19	tax	tax	NOUN
ftr-377	171	20	credit	credit	NOUN
ftr-377	171	21	us	us	PROPN
ftr-377	171	22	income	income	NOUN
ftr-377	171	23	tax	tax	NOUN
ftr-377	171	24	34,000	34,000	NUM
ftr-377	171	25	28,900	28,900	NUM
ftr-377	171	26	total	total	ADJ
ftr-377	171	27	$	$	SYM
ftr-377	171	28	1,049,000	1,049,000	NUM
ftr-377	171	29	$	$	SYM
ftr-377	171	30	1,058,900	1,058,900	NUM
ftr-377	171	31	for	for	ADP
ftr-377	171	32	a	a	DET
ftr-377	171	33	corporate	corporate	ADJ
ftr-377	171	34	taxpayer	taxpayer	NOUN
ftr-377	171	35	subject	subject	NOUN
ftr-377	171	36	to	to	ADP
ftr-377	171	37	a	a	DET
ftr-377	171	38	34	34	NUM
ftr-377	171	39	%	%	NOUN
ftr-377	171	40	rate	rate	NOUN
ftr-377	171	41	,	,	PUNCT
ftr-377	171	42	the	the	DET
ftr-377	171	43	dividend	dividend	NOUN
ftr-377	171	44	income	income	NOUN
ftr-377	171	45	creates	create	VERB
ftr-377	171	46	a	a	DET
ftr-377	171	47	$	$	SYM
ftr-377	171	48	34,000	34,000	NUM
ftr-377	171	49	income	income	NOUN
ftr-377	171	50	tax	tax	NOUN
ftr-377	171	51	liability	liability	NOUN
ftr-377	171	52	;	;	PUNCT
ftr-377	171	53	a	a	DET
ftr-377	171	54	$	$	SYM
ftr-377	171	55	15,000	15,000	NUM
ftr-377	171	56	foreign	foreign	ADJ
ftr-377	171	57	tax	tax	NOUN
ftr-377	171	58	credit	credit	NOUN
ftr-377	171	59	is	be	AUX
ftr-377	171	60	allowed	allow	VERB
ftr-377	171	61	for	for	ADP
ftr-377	171	62	the	the	DET
ftr-377	171	63	$	$	SYM
ftr-377	171	64	15,000	15,000	NUM
ftr-377	171	65	foreign	foreign	ADJ
ftr-377	171	66	withholding	withholding	NOUN
ftr-377	171	67	tax	tax	NOUN
ftr-377	171	68	and	and	CCONJ
ftr-377	171	69	the	the	DET
ftr-377	171	70	$	$	SYM
ftr-377	171	71	85,000	85,000	NUM
ftr-377	171	72	loss	loss	NOUN
ftr-377	171	73	on	on	ADP
ftr-377	171	74	the	the	DET
ftr-377	171	75	resale	resale	NOUN
ftr-377	171	76	of	of	ADP
ftr-377	171	77	the	the	DET
ftr-377	171	78	stock	stock	NOUN
ftr-377	171	79	shelters	shelter	NOUN
ftr-377	171	80	capital	capital	NOUN
ftr-377	171	81	gain	gain	VERB
ftr-377	171	82	income	income	NOUN
ftr-377	171	83	otherwise	otherwise	ADV
ftr-377	171	84	subject	subject	ADJ
ftr-377	171	85	to	to	ADP
ftr-377	171	86	income	income	NOUN
ftr-377	171	87	tax	tax	NOUN
ftr-377	171	88	of	of	ADP
ftr-377	171	89	$	$	SYM
ftr-377	171	90	28,900	28,900	NUM
ftr-377	171	91	(	(	PUNCT
ftr-377	171	92	$	$	SYM
ftr-377	171	93	28,900	28,900	NUM
ftr-377	171	94	is	be	AUX
ftr-377	171	95	34	34	NUM
ftr-377	171	96	%	%	NOUN
ftr-377	171	97	of	of	ADP
ftr-377	171	98	$	$	SYM
ftr-377	171	99	85,000	85,000	NUM
ftr-377	171	100	)	)	PUNCT
ftr-377	171	101	.	.	PUNCT
ftr-377	172	1	taxes	taxis	NOUN
ftr-377	172	2	thus	thus	ADV
ftr-377	172	3	add	add	VERB
ftr-377	172	4	$	$	SYM
ftr-377	172	5	43,900	43,900	NUM
ftr-377	172	6	on	on	ADP
ftr-377	172	7	the	the	DET
ftr-377	172	8	plus	plus	ADJ
ftr-377	172	9	side	side	NOUN
ftr-377	172	10	and	and	CCONJ
ftr-377	172	11	$	$	SYM
ftr-377	172	12	49,000	49,000	NUM
ftr-377	172	13	on	on	ADP
ftr-377	172	14	the	the	DET
ftr-377	172	15	minus	minus	ADJ
ftr-377	172	16	side	side	NOUN
ftr-377	172	17	,	,	PUNCT
ftr-377	172	18	leaving	leave	VERB
ftr-377	172	19	the	the	DET
ftr-377	172	20	corporation	corporation	NOUN
ftr-377	172	21	$	$	SYM
ftr-377	172	22	9,900	9,900	NUM
ftr-377	172	23	in	in	ADP
ftr-377	172	24	the	the	DET
ftr-377	172	25	black	black	ADJ
ftr-377	172	26	after	after	ADP
ftr-377	172	27	taxes	taxis	NOUN
ftr-377	172	28	.	.	PUNCT
ftr-377	173	1	31	31	NUM
ftr-377	173	2	.	.	PUNCT
ftr-377	174	1	michael	michael	PROPN
ftr-377	174	2	s.	s.	PROPN
ftr-377	174	3	knoll	knoll	PROPN
ftr-377	174	4	,	,	PUNCT
ftr-377	174	5	compaq	compaq	PROPN
ftr-377	174	6	redux	redux	NOUN
ftr-377	174	7	:	:	PUNCT
ftr-377	174	8	implicit	implicit	ADJ
ftr-377	174	9	taxes	taxis	NOUN
ftr-377	174	10	and	and	CCONJ
ftr-377	174	11	the	the	DET
ftr-377	174	12	question	question	NOUN
ftr-377	174	13	of	of	ADP
ftr-377	174	14	pre	pre	ADJ
ftr-377	174	15	-	-	ADJ
ftr-377	174	16	tax	tax	ADJ
ftr-377	174	17	profit	profit	NOUN
ftr-377	174	18	,	,	PUNCT
ftr-377	174	19	26	26	NUM
ftr-377	174	20	va	va	NOUN
ftr-377	174	21	.	.	PUNCT
ftr-377	175	1	tax	tax	PROPN
ftr-377	175	2	rev	rev	PROPN
ftr-377	175	3	.	.	PROPN
ftr-377	175	4	821	821	NUM
ftr-377	175	5	,	,	PUNCT
ftr-377	175	6	84344	84344	NUM
ftr-377	175	7	(	(	PUNCT
ftr-377	175	8	2007	2007	NUM
ftr-377	175	9	)	)	PUNCT
ftr-377	175	10	.	.	PUNCT
ftr-377	176	1	32	32	NUM
ftr-377	176	2	.	.	X
ftr-377	177	1	277	277	NUM
ftr-377	177	2	f.3d	f.3d	NUM
ftr-377	177	3	778	778	NUM
ftr-377	177	4	(	(	PUNCT
ftr-377	177	5	5th	5th	ADJ
ftr-377	177	6	cir	cir	NOUN
ftr-377	177	7	.	.	PUNCT
ftr-377	177	8	2001	2001	NUM
ftr-377	177	9	)	)	PUNCT
ftr-377	177	10	.	.	PUNCT
ftr-377	178	1	33	33	NUM
ftr-377	178	2	.	.	PUNCT
ftr-377	179	1	253	253	NUM
ftr-377	179	2	f.3d	f.3d	NUM
ftr-377	179	3	350	350	NUM
ftr-377	179	4	(	(	PUNCT
ftr-377	179	5	8th	8th	ADJ
ftr-377	179	6	cir	cir	NOUN
ftr-377	179	7	.	.	PUNCT
ftr-377	179	8	2001	2001	NUM
ftr-377	179	9	)	)	PUNCT
ftr-377	179	10	.	.	PUNCT
ftr-377	180	1	34	34	NUM
ftr-377	180	2	.	.	PUNCT
ftr-377	181	1	michael	michael	PROPN
ftr-377	181	2	s.	s.	PROPN
ftr-377	181	3	knoll	knoll	PROPN
ftr-377	181	4	,	,	PUNCT
ftr-377	181	5	compaq	compaq	PROPN
ftr-377	181	6	redux	redux	NOUN
ftr-377	181	7	:	:	PUNCT
ftr-377	181	8	implicit	implicit	ADJ
ftr-377	181	9	taxes	taxis	NOUN
ftr-377	181	10	and	and	CCONJ
ftr-377	181	11	the	the	DET
ftr-377	181	12	question	question	NOUN
ftr-377	181	13	of	of	ADP
ftr-377	181	14	pre	pre	ADJ
ftr-377	181	15	-	-	ADJ
ftr-377	181	16	tax	tax	ADJ
ftr-377	181	17	profit	profit	NOUN
ftr-377	181	18	,	,	PUNCT
ftr-377	181	19	26	26	NUM
ftr-377	181	20	va	va	NOUN
ftr-377	181	21	.	.	PUNCT
ftr-377	182	1	tax	tax	PROPN
ftr-377	182	2	rev	rev	PROPN
ftr-377	182	3	.	.	PROPN
ftr-377	182	4	821	821	NUM
ftr-377	182	5	,	,	PUNCT
ftr-377	182	6	826	826	NUM
ftr-377	182	7	-	-	SYM
ftr-377	182	8	29	29	NUM
ftr-377	182	9	(	(	PUNCT
ftr-377	182	10	2007	2007	NUM
ftr-377	182	11	)	)	PUNCT
ftr-377	182	12	.	.	PUNCT
ftr-377	183	1	2010	2010	NUM
ftr-377	183	2	]	]	PUNCT
ftr-377	183	3	florida	florida	PROPN
ftr-377	183	4	tax	tax	NOUN
ftr-377	183	5	review	review	NOUN
ftr-377	183	6	if	if	SCONJ
ftr-377	183	7	,	,	PUNCT
ftr-377	183	8	however	however	ADV
ftr-377	183	9	,	,	PUNCT
ftr-377	183	10	the	the	DET
ftr-377	183	11	foreign	foreign	ADJ
ftr-377	183	12	withholding	withholding	NOUN
ftr-377	183	13	tax	tax	NOUN
ftr-377	183	14	is	be	AUX
ftr-377	183	15	counted	count	VERB
ftr-377	183	16	as	as	ADP
ftr-377	183	17	just	just	ADV
ftr-377	183	18	another	another	DET
ftr-377	183	19	expense	expense	NOUN
ftr-377	183	20	,	,	PUNCT
ftr-377	183	21	rather	rather	ADV
ftr-377	183	22	than	than	ADP
ftr-377	183	23	as	as	ADP
ftr-377	183	24	a	a	DET
ftr-377	183	25	part	part	NOUN
ftr-377	183	26	of	of	ADP
ftr-377	183	27	the	the	DET
ftr-377	183	28	corporation	corporation	NOUN
ftr-377	183	29	's	's	PART
ftr-377	183	30	tax	tax	NOUN
ftr-377	183	31	liability	liability	NOUN
ftr-377	183	32	,	,	PUNCT
ftr-377	183	33	the	the	DET
ftr-377	183	34	pretax	pretax	ADJ
ftr-377	183	35	profit	profit	NOUN
ftr-377	183	36	vanishes	vanish	VERB
ftr-377	183	37	.	.	PUNCT
ftr-377	184	1	further	far	ADV
ftr-377	184	2	,	,	PUNCT
ftr-377	184	3	if	if	SCONJ
ftr-377	184	4	the	the	DET
ftr-377	184	5	corporation	corporation	NOUN
ftr-377	184	6	incurs	incur	VERB
ftr-377	184	7	significant	significant	ADJ
ftr-377	184	8	transactions	transaction	NOUN
ftr-377	184	9	costs	cost	NOUN
ftr-377	184	10	,	,	PUNCT
ftr-377	184	11	as	as	SCONJ
ftr-377	184	12	it	it	PRON
ftr-377	184	13	did	do	VERB
ftr-377	184	14	in	in	ADP
ftr-377	184	15	the	the	DET
ftr-377	184	16	disputed	dispute	VERB
ftr-377	184	17	cases	case	NOUN
ftr-377	184	18	,	,	PUNCT
ftr-377	184	19	then	then	ADV
ftr-377	184	20	there	there	PRON
ftr-377	184	21	is	be	VERB
ftr-377	184	22	a	a	DET
ftr-377	184	23	pretax	pretax	ADJ
ftr-377	184	24	loss	loss	NOUN
ftr-377	184	25	.	.	PUNCT
ftr-377	185	1	for	for	ADP
ftr-377	185	2	this	this	DET
ftr-377	185	3	reason	reason	NOUN
ftr-377	185	4	,	,	PUNCT
ftr-377	185	5	the	the	DET
ftr-377	185	6	tax	tax	NOUN
ftr-377	185	7	court	court	NOUN
ftr-377	185	8	concluded	conclude	VERB
ftr-377	185	9	in	in	ADP
ftr-377	185	10	the	the	DET
ftr-377	185	11	compaq	compaq	NOUN
ftr-377	185	12	case	case	NOUN
ftr-377	185	13	that	that	SCONJ
ftr-377	185	14	the	the	DET
ftr-377	185	15	transaction	transaction	NOUN
ftr-377	185	16	lacked	lack	VERB
ftr-377	185	17	economic	economic	ADJ
ftr-377	185	18	substance	substance	NOUN
ftr-377	185	19	.	.	PUNCT
ftr-377	186	1	35	35	NUM
ftr-377	187	1	but	but	CCONJ
ftr-377	187	2	the	the	DET
ftr-377	187	3	court	court	NOUN
ftr-377	187	4	of	of	ADP
ftr-377	187	5	appeals	appeal	NOUN
ftr-377	187	6	held	hold	VERB
ftr-377	187	7	that	that	SCONJ
ftr-377	187	8	"	"	PUNCT
ftr-377	187	9	pretax	pretax	ADJ
ftr-377	187	10	income	income	NOUN
ftr-377	187	11	is	be	AUX
ftr-377	187	12	pretax	pretax	ADJ
ftr-377	187	13	income	income	NOUN
ftr-377	187	14	regardless	regardless	ADV
ftr-377	187	15	of	of	ADP
ftr-377	187	16	the	the	DET
ftr-377	187	17	timing	timing	NOUN
ftr-377	187	18	or	or	CCONJ
ftr-377	187	19	origin	origin	NOUN
ftr-377	187	20	of	of	ADP
ftr-377	187	21	the	the	DET
ftr-377	187	22	tax	tax	NOUN
ftr-377	187	23	,	,	PUNCT
ftr-377	187	24	"	"	PUNCT
ftr-377	187	25	concluded	conclude	VERB
ftr-377	187	26	that	that	SCONJ
ftr-377	187	27	there	there	PRON
ftr-377	187	28	was	be	VERB
ftr-377	187	29	a	a	DET
ftr-377	187	30	pretax	pretax	ADJ
ftr-377	187	31	profits	profit	NOUN
ftr-377	187	32	,	,	PUNCT
ftr-377	187	33	and	and	CCONJ
ftr-377	187	34	reversed.36	reversed.36	NOUN
ftr-377	187	35	knoll	knoll	NOUN
ftr-377	187	36	does	do	AUX
ftr-377	187	37	not	not	PART
ftr-377	187	38	fault	fault	VERB
ftr-377	187	39	the	the	DET
ftr-377	187	40	court	court	NOUN
ftr-377	187	41	of	of	ADP
ftr-377	187	42	appeals	appeal	NOUN
ftr-377	187	43	for	for	ADP
ftr-377	187	44	treating	treat	VERB
ftr-377	187	45	foreign	foreign	ADJ
ftr-377	187	46	withholding	withholding	NOUN
ftr-377	187	47	tax	tax	NOUN
ftr-377	187	48	as	as	ADP
ftr-377	187	49	a	a	DET
ftr-377	187	50	tax	tax	NOUN
ftr-377	187	51	.	.	PUNCT
ftr-377	188	1	but	but	CCONJ
ftr-377	188	2	knoll	knoll	NOUN
ftr-377	188	3	still	still	ADV
ftr-377	188	4	thinks	think	VERB
ftr-377	188	5	there	there	PRON
ftr-377	188	6	was	be	VERB
ftr-377	188	7	no	no	DET
ftr-377	188	8	pretax	pretax	ADJ
ftr-377	188	9	profit	profit	NOUN
ftr-377	188	10	in	in	ADP
ftr-377	188	11	the	the	DET
ftr-377	188	12	deal	deal	NOUN
ftr-377	188	13	.	.	PUNCT
ftr-377	189	1	in	in	ADP
ftr-377	189	2	knoll	knoll	NOUN
ftr-377	189	3	's	's	PART
ftr-377	189	4	view	view	NOUN
ftr-377	189	5	,	,	PUNCT
ftr-377	189	6	the	the	DET
ftr-377	189	7	court	court	NOUN
ftr-377	189	8	of	of	ADP
ftr-377	189	9	appeals	appeal	NOUN
ftr-377	189	10	overlooked	overlook	VERB
ftr-377	189	11	an	an	DET
ftr-377	189	12	implicit	implicit	ADJ
ftr-377	189	13	tax	tax	NOUN
ftr-377	189	14	subsidy	subsidy	NOUN
ftr-377	189	15	in	in	ADP
ftr-377	189	16	the	the	DET
ftr-377	189	17	price	price	NOUN
ftr-377	189	18	of	of	ADP
ftr-377	189	19	the	the	DET
ftr-377	189	20	stock	stock	NOUN
ftr-377	189	21	:	:	PUNCT
ftr-377	189	22	the	the	DET
ftr-377	189	23	$	$	SYM
ftr-377	189	24	15,000	15,000	NUM
ftr-377	189	25	foreign	foreign	ADJ
ftr-377	189	26	withholding	withholding	NOUN
ftr-377	189	27	tax	tax	NOUN
ftr-377	189	28	on	on	ADP
ftr-377	189	29	the	the	DET
ftr-377	189	30	anticipated	anticipate	VERB
ftr-377	189	31	$	$	SYM
ftr-377	189	32	100,000	100,000	NUM
ftr-377	189	33	dividend	dividend	NOUN
ftr-377	189	34	presumably	presumably	ADV
ftr-377	189	35	reduced	reduce	VERB
ftr-377	189	36	the	the	DET
ftr-377	189	37	initial	initial	ADJ
ftr-377	189	38	sale	sale	NOUN
ftr-377	189	39	price	price	NOUN
ftr-377	189	40	by	by	ADP
ftr-377	189	41	$	$	SYM
ftr-377	189	42	15,000	15,000	NUM
ftr-377	189	43	,	,	PUNCT
ftr-377	189	44	from	from	ADP
ftr-377	189	45	$	$	SYM
ftr-377	189	46	1,015,000	1,015,000	NUM
ftr-377	189	47	to	to	PART
ftr-377	189	48	$	$	SYM
ftr-377	189	49	1,000,000	1,000,000	NUM
ftr-377	189	50	.	.	PUNCT
ftr-377	190	1	knoll	knoll	NOUN
ftr-377	190	2	argues	argue	VERB
ftr-377	190	3	that	that	SCONJ
ftr-377	190	4	,	,	PUNCT
ftr-377	190	5	economically	economically	ADV
ftr-377	190	6	,	,	PUNCT
ftr-377	190	7	implicit	implicit	ADJ
ftr-377	190	8	taxes	taxis	NOUN
ftr-377	190	9	have	have	VERB
ftr-377	190	10	the	the	DET
ftr-377	190	11	same	same	ADJ
ftr-377	190	12	status	status	NOUN
ftr-377	190	13	as	as	ADP
ftr-377	190	14	explicit	explicit	ADJ
ftr-377	190	15	taxes	taxis	NOUN
ftr-377	190	16	and	and	CCONJ
ftr-377	190	17	must	must	AUX
ftr-377	190	18	also	also	ADV
ftr-377	190	19	be	be	AUX
ftr-377	190	20	netted	net	VERB
ftr-377	190	21	out	out	ADP
ftr-377	190	22	in	in	ADP
ftr-377	190	23	determining	determine	VERB
ftr-377	190	24	pretax	pretax	ADJ
ftr-377	190	25	profit	profit	NOUN
ftr-377	190	26	.	.	PUNCT
ftr-377	191	1	he	he	PRON
ftr-377	191	2	concedes	concede	VERB
ftr-377	191	3	that	that	SCONJ
ftr-377	191	4	the	the	DET
ftr-377	191	5	magnitude	magnitude	NOUN
ftr-377	191	6	implicit	implicit	ADJ
ftr-377	191	7	taxes	taxis	NOUN
ftr-377	191	8	may	may	AUX
ftr-377	191	9	be	be	AUX
ftr-377	191	10	difficult	difficult	ADJ
ftr-377	191	11	to	to	PART
ftr-377	191	12	identify	identify	VERB
ftr-377	191	13	,	,	PUNCT
ftr-377	191	14	but	but	CCONJ
ftr-377	191	15	concludes	conclude	VERB
ftr-377	191	16	that	that	SCONJ
ftr-377	191	17	"	"	PUNCT
ftr-377	191	18	it	it	PRON
ftr-377	191	19	is	be	AUX
ftr-377	191	20	important	important	ADJ
ftr-377	191	21	for	for	SCONJ
ftr-377	191	22	courts	court	NOUN
ftr-377	191	23	to	to	PART
ftr-377	191	24	try	try	VERB
ftr-377	191	25	.	.	PUNCT
ftr-377	192	1	",3	",3	PROPN
ftr-377	192	2	7	7	NUM
ftr-377	192	3	knoll	knoll	NOUN
ftr-377	192	4	would	would	AUX
ftr-377	192	5	place	place	VERB
ftr-377	192	6	the	the	DET
ftr-377	192	7	"	"	PUNCT
ftr-377	192	8	burden	burden	NOUN
ftr-377	192	9	of	of	ADP
ftr-377	192	10	persuasion	persuasion	NOUN
ftr-377	192	11	"	"	PUNCT
ftr-377	192	12	on	on	ADP
ftr-377	192	13	"	"	PUNCT
ftr-377	192	14	the	the	DET
ftr-377	192	15	party	party	NOUN
ftr-377	192	16	who	who	PRON
ftr-377	192	17	is	be	AUX
ftr-377	192	18	arguing	argue	VERB
ftr-377	192	19	that	that	SCONJ
ftr-377	192	20	implicit	implicit	ADJ
ftr-377	192	21	taxes	taxis	NOUN
ftr-377	192	22	should	should	AUX
ftr-377	192	23	be	be	AUX
ftr-377	192	24	incorporated	incorporate	VERB
ftr-377	192	25	in	in	ADP
ftr-377	192	26	the	the	DET
ftr-377	192	27	analysis	analysis	NOUN
ftr-377	192	28	.	.	PUNCT
ftr-377	192	29	'	'	PUNCT
ftr-377	193	1	38	38	NUM
ftr-377	193	2	daniel	daniel	PROPN
ftr-377	193	3	shaviro	shaviro	PROPN
ftr-377	193	4	evaluates	evaluate	VERB
ftr-377	193	5	the	the	DET
ftr-377	193	6	economic	economic	ADJ
ftr-377	193	7	substance	substance	NOUN
ftr-377	193	8	doctrine	doctrine	NOUN
ftr-377	193	9	in	in	ADP
ftr-377	193	10	terms	term	NOUN
ftr-377	193	11	of	of	ADP
ftr-377	193	12	economic	economic	ADJ
ftr-377	193	13	efficiency	efficiency	NOUN
ftr-377	193	14	.	.	PUNCT
ftr-377	194	1	he	he	PRON
ftr-377	194	2	does	do	AUX
ftr-377	194	3	not	not	PART
ftr-377	194	4	claims	claim	VERB
ftr-377	194	5	that	that	SCONJ
ftr-377	194	6	pretax	pretax	ADJ
ftr-377	194	7	profit	profit	NOUN
ftr-377	194	8	is	be	AUX
ftr-377	194	9	,	,	PUNCT
ftr-377	194	10	in	in	ADP
ftr-377	194	11	itself	itself	PRON
ftr-377	194	12	,	,	PUNCT
ftr-377	194	13	relevant	relevant	ADJ
ftr-377	194	14	to	to	ADP
ftr-377	194	15	the	the	DET
ftr-377	194	16	efficient	efficient	ADJ
ftr-377	194	17	allocation	allocation	NOUN
ftr-377	194	18	of	of	ADP
ftr-377	194	19	resources	resource	NOUN
ftr-377	194	20	.	.	PUNCT
ftr-377	195	1	instead	instead	ADV
ftr-377	195	2	,	,	PUNCT
ftr-377	195	3	he	he	PRON
ftr-377	195	4	contends	contend	VERB
ftr-377	195	5	that	that	SCONJ
ftr-377	195	6	the	the	DET
ftr-377	195	7	potential	potential	ADJ
ftr-377	195	8	benefit	benefit	NOUN
ftr-377	195	9	of	of	ADP
ftr-377	195	10	imposing	impose	VERB
ftr-377	195	11	an	an	DET
ftr-377	195	12	economic	economic	ADJ
ftr-377	195	13	substance	substance	NOUN
ftr-377	195	14	criterion	criterion	NOUN
ftr-377	195	15	is	be	AUX
ftr-377	195	16	that	that	SCONJ
ftr-377	195	17	this	this	PRON
ftr-377	195	18	will	will	AUX
ftr-377	195	19	discourage	discourage	VERB
ftr-377	195	20	undesirable	undesirable	ADJ
ftr-377	195	21	transactions.39	transactions.39	NOUN
ftr-377	195	22	presumably	presumably	ADV
ftr-377	195	23	a	a	DET
ftr-377	195	24	pretax	pretax	ADJ
ftr-377	195	25	profit	profit	NOUN
ftr-377	195	26	test	test	NOUN
ftr-377	195	27	discourages	discourage	VERB
ftr-377	195	28	some	some	DET
ftr-377	195	29	transactions	transaction	NOUN
ftr-377	195	30	.	.	PUNCT
ftr-377	196	1	shaviro	shaviro	NOUN
ftr-377	196	2	does	do	AUX
ftr-377	196	3	not	not	PART
ftr-377	196	4	attempt	attempt	VERB
ftr-377	196	5	an	an	DET
ftr-377	196	6	economic	economic	ADJ
ftr-377	196	7	argument	argument	NOUN
ftr-377	196	8	that	that	SCONJ
ftr-377	196	9	the	the	DET
ftr-377	196	10	transactions	transaction	NOUN
ftr-377	196	11	inhibited	inhibit	VERB
ftr-377	196	12	by	by	ADP
ftr-377	196	13	a	a	DET
ftr-377	196	14	pretax	pretax	ADJ
ftr-377	196	15	profit	profit	NOUN
ftr-377	196	16	requirement	requirement	NOUN
ftr-377	196	17	are	be	AUX
ftr-377	196	18	generally	generally	ADV
ftr-377	196	19	undesirable	undesirable	ADJ
ftr-377	196	20	or	or	CCONJ
ftr-377	196	21	that	that	SCONJ
ftr-377	196	22	a	a	DET
ftr-377	196	23	pretax	pretax	ADJ
ftr-377	196	24	profit	profit	NOUN
ftr-377	196	25	test	test	NOUN
ftr-377	196	26	significantly	significantly	ADV
ftr-377	196	27	reduces	reduce	VERB
ftr-377	196	28	undesirable	undesirable	ADJ
ftr-377	196	29	transactions	transaction	NOUN
ftr-377	196	30	.	.	PUNCT
ftr-377	197	1	he	he	PRON
ftr-377	197	2	does	do	AUX
ftr-377	197	3	,	,	PUNCT
ftr-377	197	4	however	however	ADV
ftr-377	197	5	,	,	PUNCT
ftr-377	197	6	recognize	recognize	VERB
ftr-377	197	7	that	that	SCONJ
ftr-377	197	8	a	a	DET
ftr-377	197	9	pretax	pretax	ADJ
ftr-377	197	10	profit	profit	NOUN
ftr-377	197	11	tax	tax	NOUN
ftr-377	197	12	might	might	AUX
ftr-377	197	13	be	be	AUX
ftr-377	197	14	finessed	finesse	VERB
ftr-377	197	15	by	by	ADP
ftr-377	197	16	modifying	modify	VERB
ftr-377	197	17	a	a	DET
ftr-377	197	18	transaction	transaction	NOUN
ftr-377	197	19	in	in	ADP
ftr-377	197	20	various	various	ADJ
ftr-377	197	21	ways	way	NOUN
ftr-377	197	22	,	,	PUNCT
ftr-377	197	23	and	and	CCONJ
ftr-377	197	24	that	that	SCONJ
ftr-377	197	25	these	these	DET
ftr-377	197	26	modifications	modification	NOUN
ftr-377	197	27	can	can	AUX
ftr-377	197	28	be	be	AUX
ftr-377	197	29	costly	costly	ADJ
ftr-377	197	30	and	and	CCONJ
ftr-377	197	31	unproductive.40	unproductive.40	ADP
ftr-377	197	32	requiring	require	VERB
ftr-377	197	33	an	an	DET
ftr-377	197	34	animal	animal	NOUN
ftr-377	197	35	35	35	NUM
ftr-377	197	36	.	.	NOUN
ftr-377	197	37	113	113	NUM
ftr-377	197	38	tc	tc	NUM
ftr-377	197	39	213	213	NUM
ftr-377	197	40	,	,	PUNCT
ftr-377	197	41	222	222	NUM
ftr-377	197	42	(	(	PUNCT
ftr-377	197	43	1999	1999	NUM
ftr-377	197	44	)	)	PUNCT
ftr-377	197	45	,	,	PUNCT
ftr-377	197	46	rev'd	rev'd	VERB
ftr-377	197	47	277	277	NUM
ftr-377	197	48	f.3d	f.3d	NUM
ftr-377	197	49	778	778	NUM
ftr-377	197	50	(	(	PUNCT
ftr-377	197	51	2001	2001	NUM
ftr-377	197	52	)	)	PUNCT
ftr-377	197	53	.	.	PUNCT
ftr-377	198	1	36	36	NUM
ftr-377	198	2	.	.	X
ftr-377	199	1	277	277	NUM
ftr-377	199	2	f.3d	f.3d	NUM
ftr-377	199	3	778	778	NUM
ftr-377	199	4	,	,	PUNCT
ftr-377	199	5	784	784	NUM
ftr-377	199	6	(	(	PUNCT
ftr-377	199	7	5th	5th	ADJ
ftr-377	199	8	cir	cir	NOUN
ftr-377	199	9	.	.	PUNCT
ftr-377	199	10	2001	2001	NUM
ftr-377	199	11	)	)	PUNCT
ftr-377	199	12	.	.	PUNCT
ftr-377	200	1	37	37	NUM
ftr-377	200	2	.	.	PUNCT
ftr-377	201	1	michael	michael	PROPN
ftr-377	201	2	s.	s.	PROPN
ftr-377	201	3	knoll	knoll	PROPN
ftr-377	201	4	,	,	PUNCT
ftr-377	201	5	compaq	compaq	PROPN
ftr-377	201	6	redux	redux	NOUN
ftr-377	201	7	:	:	PUNCT
ftr-377	201	8	implicit	implicit	ADJ
ftr-377	201	9	taxes	taxis	NOUN
ftr-377	201	10	and	and	CCONJ
ftr-377	201	11	the	the	DET
ftr-377	201	12	question	question	NOUN
ftr-377	201	13	of	of	ADP
ftr-377	201	14	pre	pre	ADJ
ftr-377	201	15	-	-	ADJ
ftr-377	201	16	tax	tax	ADJ
ftr-377	201	17	profit	profit	NOUN
ftr-377	201	18	,	,	PUNCT
ftr-377	201	19	26	26	NUM
ftr-377	201	20	va	va	NOUN
ftr-377	201	21	.	.	PUNCT
ftr-377	202	1	tax	tax	PROPN
ftr-377	202	2	rev	rev	PROPN
ftr-377	202	3	.	.	PROPN
ftr-377	202	4	821	821	NUM
ftr-377	202	5	,	,	PUNCT
ftr-377	202	6	856	856	NUM
ftr-377	202	7	(	(	PUNCT
ftr-377	202	8	2007	2007	NUM
ftr-377	202	9	)	)	PUNCT
ftr-377	202	10	.	.	PUNCT
ftr-377	203	1	38	38	NUM
ftr-377	203	2	.	.	PUNCT
ftr-377	204	1	i	i	PRON
ftr-377	204	2	d.	d.	PROPN
ftr-377	204	3	at	at	ADP
ftr-377	204	4	857	857	NUM
ftr-377	204	5	.	.	PUNCT
ftr-377	205	1	39	39	NUM
ftr-377	205	2	.	.	PUNCT
ftr-377	206	1	daniel	daniel	PROPN
ftr-377	206	2	n	n	PRON
ftr-377	206	3	shaviro	shaviro	NOUN
ftr-377	206	4	,	,	PUNCT
ftr-377	206	5	economic	economic	ADJ
ftr-377	206	6	substance	substance	NOUN
ftr-377	206	7	,	,	PUNCT
ftr-377	206	8	corporate	corporate	ADJ
ftr-377	206	9	tax	tax	NOUN
ftr-377	206	10	shelters	shelter	NOUN
ftr-377	206	11	and	and	CCONJ
ftr-377	206	12	the	the	DET
ftr-377	206	13	compaq	compaq	NOUN
ftr-377	206	14	case	case	NOUN
ftr-377	206	15	,	,	PUNCT
ftr-377	206	16	tax	tax	NOUN
ftr-377	206	17	notes	note	NOUN
ftr-377	206	18	int'l	int'l	ADP
ftr-377	206	19	221	221	NUM
ftr-377	206	20	,	,	PUNCT
ftr-377	206	21	oct	oct	PROPN
ftr-377	206	22	.	.	PROPN
ftr-377	206	23	2	2	NUM
ftr-377	206	24	,	,	PUNCT
ftr-377	206	25	2000	2000	NUM
ftr-377	206	26	at	at	ADP
ftr-377	206	27	1600	1600	NUM
ftr-377	206	28	;	;	PUNCT
ftr-377	206	29	i	i	PRON
ftr-377	206	30	d.	d.	PROPN
ftr-377	206	31	at	at	ADP
ftr-377	206	32	1608	1608	NUM
ftr-377	206	33	(	(	PUNCT
ftr-377	206	34	"	"	PUNCT
ftr-377	206	35	the	the	DET
ftr-377	206	36	aim	aim	NOUN
ftr-377	206	37	is	be	AUX
ftr-377	206	38	simply	simply	ADV
ftr-377	206	39	to	to	PART
ftr-377	206	40	generate	generate	VERB
ftr-377	206	41	frictions	friction	NOUN
ftr-377	206	42	that	that	PRON
ftr-377	206	43	will	will	AUX
ftr-377	206	44	reduce	reduce	VERB
ftr-377	206	45	the	the	DET
ftr-377	206	46	net	net	ADJ
ftr-377	206	47	social	social	ADJ
ftr-377	206	48	cost	cost	NOUN
ftr-377	206	49	of	of	ADP
ftr-377	206	50	taxpayer	taxpayer	NOUN
ftr-377	206	51	exploitation	exploitation	NOUN
ftr-377	206	52	of	of	ADP
ftr-377	206	53	otherwise	otherwise	ADV
ftr-377	206	54	ineradicable	ineradicable	ADJ
ftr-377	206	55	tax	tax	NOUN
ftr-377	206	56	planning	planning	NOUN
ftr-377	206	57	opportunities	opportunity	NOUN
ftr-377	206	58	.	.	PUNCT
ftr-377	206	59	"	"	PUNCT
ftr-377	206	60	)	)	PUNCT
ftr-377	207	1	40	40	NUM
ftr-377	207	2	.	.	PUNCT
ftr-377	208	1	daniel	daniel	PROPN
ftr-377	208	2	n	n	PRON
ftr-377	208	3	shaviro	shaviro	NOUN
ftr-377	208	4	,	,	PUNCT
ftr-377	208	5	economic	economic	ADJ
ftr-377	208	6	substance	substance	NOUN
ftr-377	208	7	,	,	PUNCT
ftr-377	208	8	corporate	corporate	ADJ
ftr-377	208	9	tax	tax	NOUN
ftr-377	208	10	shelters	shelter	NOUN
ftr-377	208	11	and	and	CCONJ
ftr-377	208	12	the	the	DET
ftr-377	208	13	compaq	compaq	NOUN
ftr-377	208	14	case	case	NOUN
ftr-377	208	15	,	,	PUNCT
ftr-377	208	16	tax	tax	NOUN
ftr-377	208	17	notes	note	NOUN
ftr-377	208	18	int'l	int'l	ADP
ftr-377	208	19	1581	1581	NUM
ftr-377	208	20	,	,	PUNCT
ftr-377	208	21	oct	oct	PROPN
ftr-377	208	22	.	.	PROPN
ftr-377	208	23	2	2	NUM
ftr-377	208	24	,	,	PUNCT
ftr-377	208	25	2000	2000	NUM
ftr-377	208	26	at	at	ADP
ftr-377	208	27	1600	1600	NUM
ftr-377	208	28	.	.	PUNCT
ftr-377	209	1	david	david	PROPN
ftr-377	209	2	weisbach	weisbach	PROPN
ftr-377	209	3	takes	take	VERB
ftr-377	209	4	a	a	DET
ftr-377	209	5	similar	similar	ADJ
ftr-377	209	6	approach	approach	NOUN
ftr-377	209	7	in	in	ADP
ftr-377	209	8	analyzing	analyze	VERB
ftr-377	209	9	tax	tax	NOUN
ftr-377	209	10	avoidance	avoidance	NOUN
ftr-377	209	11	generally	generally	ADV
ftr-377	209	12	.	.	PUNCT
ftr-377	210	1	david	david	PROPN
ftr-377	210	2	a.	a.	PROPN
ftr-377	210	3	weisbach	weisbach	PROPN
ftr-377	210	4	,	,	PUNCT
ftr-377	210	5	an	an	DET
ftr-377	210	6	economic	economic	ADJ
ftr-377	210	7	analysis	analysis	NOUN
ftr-377	210	8	of	of	ADP
ftr-377	210	9	anti	anti	ADJ
ftr-377	210	10	-	-	ADJ
ftr-377	210	11	tax	tax	ADJ
ftr-377	210	12	-	-	PUNCT
ftr-377	210	13	avoidance	avoidance	NOUN
ftr-377	210	14	doctrines	doctrine	NOUN
ftr-377	210	15	,	,	PUNCT
ftr-377	210	16	4	4	NUM
ftr-377	210	17	am	am	NOUN
ftr-377	210	18	.	.	PUNCT
ftr-377	211	1	l.	l.	PROPN
ftr-377	211	2	&	&	CCONJ
ftr-377	211	3	econ	econ	PROPN
ftr-377	211	4	.	.	PUNCT
ftr-377	212	1	rev	rev	PROPN
ftr-377	212	2	.	.	PROPN
ftr-377	212	3	88	88	NUM
ftr-377	212	4	,	,	PUNCT
ftr-377	212	5	100	100	NUM
ftr-377	212	6	(	(	PUNCT
ftr-377	212	7	2002	2002	NUM
ftr-377	212	8	)	)	PUNCT
ftr-377	212	9	.	.	PUNCT
ftr-377	213	1	[	[	X
ftr-377	213	2	vol	vol	NOUN
ftr-377	213	3	9:9	9:9	NUM
ftr-377	213	4	economics	economic	NOUN
ftr-377	213	5	and	and	CCONJ
ftr-377	213	6	economic	economic	ADJ
ftr-377	213	7	substance	substance	NOUN
ftr-377	213	8	sacrifice	sacrifice	NOUN
ftr-377	213	9	to	to	PART
ftr-377	213	10	obtain	obtain	VERB
ftr-377	213	11	tax	tax	NOUN
ftr-377	213	12	benefits	benefit	NOUN
ftr-377	213	13	would	would	AUX
ftr-377	213	14	work	work	VERB
ftr-377	213	15	similarly	similarly	ADV
ftr-377	213	16	.	.	PUNCT
ftr-377	214	1	it	it	PRON
ftr-377	214	2	would	would	AUX
ftr-377	214	3	discourage	discourage	VERB
ftr-377	214	4	some	some	DET
ftr-377	214	5	taxpayers	taxpayer	NOUN
ftr-377	214	6	,	,	PUNCT
ftr-377	214	7	but	but	CCONJ
ftr-377	214	8	some	some	DET
ftr-377	214	9	people	people	NOUN
ftr-377	214	10	would	would	AUX
ftr-377	214	11	perform	perform	VERB
ftr-377	214	12	the	the	DET
ftr-377	214	13	rite	rite	NOUN
ftr-377	214	14	,	,	PUNCT
ftr-377	214	15	which	which	PRON
ftr-377	214	16	nobody	nobody	PRON
ftr-377	214	17	really	really	ADV
ftr-377	214	18	wants.4	wants.4	PROPN
ftr-377	214	19	'	'	PUNCT
ftr-377	214	20	shaviro	shaviro	NOUN
ftr-377	214	21	does	do	AUX
ftr-377	214	22	not	not	PART
ftr-377	214	23	explore	explore	VERB
ftr-377	214	24	whether	whether	SCONJ
ftr-377	214	25	imposing	impose	VERB
ftr-377	214	26	a	a	DET
ftr-377	214	27	pretax	pretax	ADJ
ftr-377	214	28	profit	profit	NOUN
ftr-377	214	29	requirement	requirement	NOUN
ftr-377	214	30	is	be	AUX
ftr-377	214	31	more	more	ADV
ftr-377	214	32	effective	effective	ADJ
ftr-377	214	33	than	than	ADP
ftr-377	214	34	requiring	require	VERB
ftr-377	214	35	animal	animal	NOUN
ftr-377	214	36	sacrifice	sacrifice	NOUN
ftr-377	214	37	or	or	CCONJ
ftr-377	214	38	some	some	DET
ftr-377	214	39	other	other	ADJ
ftr-377	214	40	ritual	ritual	NOUN
ftr-377	214	41	,	,	PUNCT
ftr-377	214	42	but	but	CCONJ
ftr-377	214	43	he	he	PRON
ftr-377	214	44	does	do	AUX
ftr-377	214	45	propose	propose	VERB
ftr-377	214	46	a	a	DET
ftr-377	214	47	framework	framework	NOUN
ftr-377	214	48	for	for	ADP
ftr-377	214	49	evaluating	evaluate	VERB
ftr-377	214	50	the	the	DET
ftr-377	214	51	economic	economic	ADJ
ftr-377	214	52	consequences	consequence	NOUN
ftr-377	214	53	when	when	SCONJ
ftr-377	214	54	an	an	DET
ftr-377	214	55	ordeal	ordeal	NOUN
ftr-377	214	56	,	,	PUNCT
ftr-377	214	57	if	if	SCONJ
ftr-377	214	58	it	it	PRON
ftr-377	214	59	does	do	AUX
ftr-377	214	60	not	not	PART
ftr-377	214	61	deter	deter	VERB
ftr-377	214	62	,	,	PUNCT
ftr-377	214	63	aggravates	aggravate	VERB
ftr-377	214	64	.	.	PUNCT
ftr-377	215	1	his	his	PRON
ftr-377	215	2	economic	economic	ADJ
ftr-377	215	3	analysis	analysis	NOUN
ftr-377	215	4	of	of	ADP
ftr-377	215	5	the	the	DET
ftr-377	215	6	economic	economic	ADJ
ftr-377	215	7	substance	substance	NOUN
ftr-377	215	8	doctrine	doctrine	NOUN
ftr-377	215	9	is	be	AUX
ftr-377	215	10	based	base	VERB
ftr-377	215	11	on	on	ADP
ftr-377	215	12	the	the	DET
ftr-377	215	13	marginal	marginal	ADJ
ftr-377	215	14	efficiency	efficiency	NOUN
ftr-377	215	15	cost	cost	NOUN
ftr-377	215	16	of	of	ADP
ftr-377	215	17	funds	fund	NOUN
ftr-377	215	18	(	(	PUNCT
ftr-377	215	19	mecf	mecf	NOUN
ftr-377	215	20	)	)	PUNCT
ftr-377	215	21	,	,	PUNCT
ftr-377	215	22	which	which	PRON
ftr-377	215	23	is	be	AUX
ftr-377	215	24	a	a	DET
ftr-377	215	25	measure	measure	NOUN
ftr-377	215	26	of	of	ADP
ftr-377	215	27	the	the	DET
ftr-377	215	28	change	change	NOUN
ftr-377	215	29	in	in	ADP
ftr-377	215	30	deadweight	deadweight	ADJ
ftr-377	215	31	loss	loss	NOUN
ftr-377	215	32	from	from	ADP
ftr-377	215	33	raising	raise	VERB
ftr-377	215	34	a	a	DET
ftr-377	215	35	dollar	dollar	NOUN
ftr-377	215	36	of	of	ADP
ftr-377	215	37	tax	tax	NOUN
ftr-377	215	38	revenue	revenue	NOUN
ftr-377	215	39	from	from	ADP
ftr-377	215	40	a	a	DET
ftr-377	215	41	particular	particular	ADJ
ftr-377	215	42	tax	tax	NOUN
ftr-377	215	43	policy	policy	NOUN
ftr-377	215	44	.	.	PUNCT
ftr-377	216	1	42	42	NUM
ftr-377	216	2	from	from	ADP
ftr-377	216	3	this	this	DET
ftr-377	216	4	perspective	perspective	NOUN
ftr-377	216	5	,	,	PUNCT
ftr-377	216	6	he	he	PRON
ftr-377	216	7	comes	come	VERB
ftr-377	216	8	to	to	ADP
ftr-377	216	9	the	the	DET
ftr-377	216	10	robust	robust	ADJ
ftr-377	216	11	conclusion	conclusion	NOUN
ftr-377	216	12	that	that	SCONJ
ftr-377	216	13	"	"	PUNCT
ftr-377	216	14	it	it	PRON
ftr-377	216	15	is	be	AUX
ftr-377	216	16	plausible	plausible	ADJ
ftr-377	216	17	"	"	PUNCT
ftr-377	216	18	that	that	SCONJ
ftr-377	216	19	the	the	DET
ftr-377	216	20	economic	economic	ADJ
ftr-377	216	21	substance	substance	NOUN
ftr-377	216	22	doctrine	doctrine	NOUN
ftr-377	216	23	enhances	enhance	VERB
ftr-377	216	24	economic	economic	ADJ
ftr-377	216	25	efficiency.43	efficiency.43	PROPN
ftr-377	216	26	c.	c.	PROPN
ftr-377	216	27	codification	codification	NOUN
ftr-377	216	28	the	the	DET
ftr-377	216	29	health	health	NOUN
ftr-377	216	30	care	care	NOUN
ftr-377	216	31	and	and	CCONJ
ftr-377	216	32	education	education	NOUN
ftr-377	216	33	reconciliation	reconciliation	NOUN
ftr-377	216	34	act	act	NOUN
ftr-377	216	35	of	of	ADP
ftr-377	216	36	2010	2010	NUM
ftr-377	216	37	included	include	VERB
ftr-377	216	38	a	a	DET
ftr-377	216	39	"	"	PUNCT
ftr-377	216	40	clarification	clarification	NOUN
ftr-377	216	41	of	of	ADP
ftr-377	216	42	economic	economic	ADJ
ftr-377	216	43	substance	substance	NOUN
ftr-377	216	44	doctrine	doctrine	NOUN
ftr-377	216	45	.	.	PUNCT
ftr-377	216	46	"	"	PUNCT
ftr-377	217	1	this	this	DET
ftr-377	217	2	provision	provision	NOUN
ftr-377	217	3	includes	include	VERB
ftr-377	217	4	pretax	pretax	ADJ
ftr-377	217	5	profit	profit	NOUN
ftr-377	217	6	as	as	ADP
ftr-377	217	7	an	an	DET
ftr-377	217	8	element	element	NOUN
ftr-377	217	9	,	,	PUNCT
ftr-377	217	10	but	but	CCONJ
ftr-377	217	11	more	more	ADV
ftr-377	217	12	generally	generally	ADV
ftr-377	217	13	would	would	AUX
ftr-377	217	14	recognize	recognize	VERB
ftr-377	217	15	a	a	DET
ftr-377	217	16	"	"	PUNCT
ftr-377	217	17	meaningful	meaningful	ADJ
ftr-377	217	18	"	"	PUNCT
ftr-377	217	19	change	change	NOUN
ftr-377	217	20	in	in	ADP
ftr-377	217	21	economic	economic	ADJ
ftr-377	217	22	position	position	NOUN
ftr-377	217	23	as	as	ADP
ftr-377	217	24	a	a	DET
ftr-377	217	25	sign	sign	NOUN
ftr-377	217	26	of	of	ADP
ftr-377	217	27	economic	economic	ADJ
ftr-377	217	28	substance	substance	NOUN
ftr-377	217	29	.	.	PUNCT
ftr-377	218	1	according	accord	VERB
ftr-377	218	2	to	to	ADP
ftr-377	218	3	section	section	NOUN
ftr-377	218	4	7701(o	7701(o	NUM
ftr-377	218	5	)	)	PUNCT
ftr-377	218	6	,	,	PUNCT
ftr-377	218	7	"	"	PUNCT
ftr-377	218	8	a	a	DET
ftr-377	218	9	transaction	transaction	NOUN
ftr-377	218	10	has	have	VERB
ftr-377	218	11	economic	economic	ADJ
ftr-377	218	12	substance	substance	NOUN
ftr-377	218	13	only	only	ADV
ftr-377	218	14	if	if	SCONJ
ftr-377	218	15	'	'	PUNCT
ftr-377	218	16	(	(	PUNCT
ftr-377	218	17	a	a	X
ftr-377	218	18	)	)	PUNCT
ftr-377	218	19	the	the	DET
ftr-377	218	20	transaction	transaction	NOUN
ftr-377	218	21	changes	change	VERB
ftr-377	218	22	in	in	ADP
ftr-377	218	23	a	a	DET
ftr-377	218	24	meaningful	meaningful	ADJ
ftr-377	218	25	way	way	NOUN
ftr-377	218	26	(	(	PUNCT
ftr-377	218	27	apart	apart	ADV
ftr-377	218	28	from	from	ADP
ftr-377	218	29	federal	federal	ADJ
ftr-377	218	30	tax	tax	NOUN
ftr-377	218	31	effects	effect	NOUN
ftr-377	218	32	)	)	PUNCT
ftr-377	218	33	the	the	DET
ftr-377	218	34	taxpayer	taxpayer	NOUN
ftr-377	218	35	's	's	PART
ftr-377	218	36	economic	economic	ADJ
ftr-377	218	37	position	position	NOUN
ftr-377	218	38	,	,	PUNCT
ftr-377	218	39	and	and	CCONJ
ftr-377	218	40	(	(	PUNCT
ftr-377	218	41	b	b	X
ftr-377	218	42	)	)	PUNCT
ftr-377	218	43	the	the	DET
ftr-377	218	44	taxpayer	taxpayer	NOUN
ftr-377	218	45	has	have	VERB
ftr-377	218	46	a	a	DET
ftr-377	218	47	substantial	substantial	ADJ
ftr-377	218	48	purpose	purpose	NOUN
ftr-377	218	49	(	(	PUNCT
ftr-377	218	50	other	other	ADJ
ftr-377	218	51	than	than	ADP
ftr-377	218	52	a	a	DET
ftr-377	218	53	federal	federal	ADJ
ftr-377	218	54	tax	tax	NOUN
ftr-377	218	55	purpose	purpose	NOUN
ftr-377	218	56	)	)	PUNCT
ftr-377	218	57	for	for	ADP
ftr-377	218	58	entering	enter	VERB
ftr-377	218	59	into	into	ADP
ftr-377	218	60	such	such	ADJ
ftr-377	218	61	transaction	transaction	NOUN
ftr-377	218	62	.	.	PUNCT
ftr-377	219	1	41	41	NUM
ftr-377	219	2	.	.	PUNCT
ftr-377	220	1	no	no	DET
ftr-377	220	2	animals	animal	NOUN
ftr-377	220	3	were	be	AUX
ftr-377	220	4	harmed	harm	VERB
ftr-377	220	5	in	in	ADP
ftr-377	220	6	the	the	DET
ftr-377	220	7	production	production	NOUN
ftr-377	220	8	of	of	ADP
ftr-377	220	9	this	this	DET
ftr-377	220	10	paper	paper	NOUN
ftr-377	220	11	.	.	PUNCT
ftr-377	221	1	the	the	DET
ftr-377	221	2	author	author	NOUN
ftr-377	221	3	does	do	AUX
ftr-377	221	4	not	not	PART
ftr-377	221	5	actually	actually	ADV
ftr-377	221	6	advocate	advocate	VERB
ftr-377	221	7	the	the	DET
ftr-377	221	8	imposition	imposition	NOUN
ftr-377	221	9	of	of	ADP
ftr-377	221	10	an	an	DET
ftr-377	221	11	animal	animal	NOUN
ftr-377	221	12	sacrifice	sacrifice	NOUN
ftr-377	221	13	requirement	requirement	NOUN
ftr-377	221	14	as	as	ADP
ftr-377	221	15	a	a	DET
ftr-377	221	16	condition	condition	NOUN
ftr-377	221	17	for	for	ADP
ftr-377	221	18	obtaining	obtain	VERB
ftr-377	221	19	tax	tax	NOUN
ftr-377	221	20	benefits	benefit	NOUN
ftr-377	221	21	under	under	ADP
ftr-377	221	22	federal	federal	ADJ
ftr-377	221	23	,	,	PUNCT
ftr-377	221	24	state	state	NOUN
ftr-377	221	25	or	or	CCONJ
ftr-377	221	26	local	local	ADJ
ftr-377	221	27	law	law	NOUN
ftr-377	221	28	.	.	PUNCT
ftr-377	222	1	42	42	NUM
ftr-377	222	2	.	.	PUNCT
ftr-377	223	1	joel	joel	PROPN
ftr-377	223	2	slemrod	slemrod	PROPN
ftr-377	223	3	&	&	CCONJ
ftr-377	223	4	shlomo	shlomo	PROPN
ftr-377	223	5	yitzhaki	yitzhaki	PROPN
ftr-377	223	6	,	,	PUNCT
ftr-377	223	7	the	the	DET
ftr-377	223	8	costs	cost	NOUN
ftr-377	223	9	of	of	ADP
ftr-377	223	10	taxation	taxation	NOUN
ftr-377	223	11	and	and	CCONJ
ftr-377	223	12	the	the	DET
ftr-377	223	13	marginal	marginal	ADJ
ftr-377	223	14	efficiency	efficiency	NOUN
ftr-377	223	15	cost	cost	NOUN
ftr-377	223	16	of	of	ADP
ftr-377	223	17	funds	fund	NOUN
ftr-377	223	18	,	,	PUNCT
ftr-377	223	19	43	43	NUM
ftr-377	223	20	imf	imf	PROPN
ftr-377	223	21	staff	staff	NOUN
ftr-377	223	22	papers	paper	NOUN
ftr-377	223	23	172	172	NUM
ftr-377	223	24	,	,	PUNCT
ftr-377	223	25	185	185	NUM
ftr-377	223	26	(	(	PUNCT
ftr-377	223	27	1996	1996	NUM
ftr-377	223	28	)	)	PUNCT
ftr-377	223	29	.	.	PUNCT
ftr-377	224	1	43	43	NUM
ftr-377	224	2	.	.	PUNCT
ftr-377	225	1	daniel	daniel	PROPN
ftr-377	225	2	n	n	PRON
ftr-377	225	3	shaviro	shaviro	NOUN
ftr-377	225	4	,	,	PUNCT
ftr-377	225	5	economic	economic	ADJ
ftr-377	225	6	substance	substance	NOUN
ftr-377	225	7	,	,	PUNCT
ftr-377	225	8	corporate	corporate	ADJ
ftr-377	225	9	tax	tax	NOUN
ftr-377	225	10	shelters	shelter	NOUN
ftr-377	225	11	and	and	CCONJ
ftr-377	225	12	the	the	DET
ftr-377	225	13	compaq	compaq	NOUN
ftr-377	225	14	case	case	NOUN
ftr-377	225	15	,	,	PUNCT
ftr-377	225	16	tax	tax	NOUN
ftr-377	225	17	notes	note	NOUN
ftr-377	225	18	int'l	int'l	ADP
ftr-377	225	19	1581	1581	NUM
ftr-377	225	20	,	,	PUNCT
ftr-377	225	21	oct	oct	PROPN
ftr-377	225	22	.	.	PROPN
ftr-377	225	23	2	2	NUM
ftr-377	225	24	,	,	PUNCT
ftr-377	225	25	2000	2000	NUM
ftr-377	225	26	at	at	ADP
ftr-377	225	27	1604	1604	NUM
ftr-377	225	28	(	(	PUNCT
ftr-377	225	29	"	"	PUNCT
ftr-377	225	30	so	so	ADV
ftr-377	225	31	it	it	PRON
ftr-377	225	32	is	be	AUX
ftr-377	225	33	plausible	plausible	ADJ
ftr-377	225	34	that	that	SCONJ
ftr-377	225	35	the	the	DET
ftr-377	225	36	use	use	NOUN
ftr-377	225	37	of	of	ADP
ftr-377	225	38	an	an	DET
ftr-377	225	39	economic	economic	ADJ
ftr-377	225	40	substance	substance	NOUN
ftr-377	225	41	approach	approach	NOUN
ftr-377	225	42	to	to	PART
ftr-377	225	43	deter	deter	VERB
ftr-377	225	44	[	[	X
ftr-377	225	45	high	high	ADJ
ftr-377	225	46	-	-	PUNCT
ftr-377	225	47	basis	basis	NOUN
ftr-377	225	48	,	,	PUNCT
ftr-377	225	49	low	low	ADJ
ftr-377	225	50	value	value	NOUN
ftr-377	225	51	tax	tax	NOUN
ftr-377	225	52	shelters	shelter	NOUN
ftr-377	225	53	]	]	PUNCT
ftr-377	225	54	will	will	AUX
ftr-377	225	55	have	have	VERB
ftr-377	225	56	sufficiently	sufficiently	ADV
ftr-377	225	57	favorable	favorable	ADJ
ftr-377	225	58	general	general	ADJ
ftr-377	225	59	equilibrium	equilibrium	NOUN
ftr-377	225	60	effects	effect	NOUN
ftr-377	225	61	,	,	PUNCT
ftr-377	225	62	at	at	ADP
ftr-377	225	63	least	least	ADJ
ftr-377	225	64	up	up	ADP
ftr-377	225	65	to	to	ADP
ftr-377	225	66	a	a	DET
ftr-377	225	67	point	point	NOUN
ftr-377	225	68	,	,	PUNCT
ftr-377	225	69	to	to	PART
ftr-377	225	70	make	make	VERB
ftr-377	225	71	it	it	PRON
ftr-377	225	72	appealing	appeal	VERB
ftr-377	225	73	on	on	ADP
ftr-377	225	74	efficiency	efficiency	NOUN
ftr-377	225	75	grounds	ground	NOUN
ftr-377	225	76	if	if	SCONJ
ftr-377	225	77	its	its	PRON
ftr-377	225	78	static	static	ADJ
ftr-377	225	79	ration	ration	NOUN
ftr-377	225	80	of	of	ADP
ftr-377	225	81	deterrence	deterrence	NOUN
ftr-377	225	82	to	to	ADP
ftr-377	225	83	inducing	induce	VERB
ftr-377	225	84	acceptance	acceptance	NOUN
ftr-377	225	85	of	of	ADP
ftr-377	225	86	greater	great	ADJ
ftr-377	225	87	undesired	undesired	ADJ
ftr-377	225	88	risk	risk	NOUN
ftr-377	225	89	is	be	AUX
ftr-377	225	90	good	good	ADJ
ftr-377	225	91	enough	enough	ADV
ftr-377	225	92	.	.	PUNCT
ftr-377	226	1	"	"	PUNCT
ftr-377	226	2	)	)	PUNCT
ftr-377	226	3	;	;	PUNCT
ftr-377	226	4	i	i	PROPN
ftr-377	226	5	d	d	PROPN
ftr-377	226	6	at	at	ADP
ftr-377	226	7	1607	1607	PROPN
ftr-377	226	8	(	(	PUNCT
ftr-377	226	9	"	"	PUNCT
ftr-377	226	10	[	[	X
ftr-377	226	11	t]he	t]he	ADJ
ftr-377	226	12	use	use	NOUN
ftr-377	226	13	of	of	ADP
ftr-377	226	14	an	an	DET
ftr-377	226	15	economic	economic	ADJ
ftr-377	226	16	substance	substance	NOUN
ftr-377	226	17	approach	approach	NOUN
ftr-377	226	18	to	to	PART
ftr-377	226	19	deter	deter	VERB
ftr-377	226	20	cross	cross	NOUN
ftr-377	226	21	border	border	NOUN
ftr-377	226	22	dividend	dividend	NOUN
ftr-377	226	23	stripping	strip	VERB
ftr-377	226	24	transactions	transaction	NOUN
ftr-377	226	25	might	might	AUX
ftr-377	226	26	well	well	ADV
ftr-377	226	27	be	be	AUX
ftr-377	226	28	desirable	desirable	ADJ
ftr-377	226	29	if	if	SCONJ
ftr-377	226	30	[	[	X
ftr-377	226	31	the	the	DET
ftr-377	226	32	level	level	NOUN
ftr-377	226	33	of	of	ADP
ftr-377	226	34	marginal	marginal	ADJ
ftr-377	226	35	efficiency	efficiency	NOUN
ftr-377	226	36	cost	cost	NOUN
ftr-377	226	37	of	of	ADP
ftr-377	226	38	funds	fund	NOUN
ftr-377	226	39	]	]	PUNCT
ftr-377	226	40	was	be	AUX
ftr-377	226	41	sufficiently	sufficiently	ADV
ftr-377	226	42	favorable	favorable	ADJ
ftr-377	226	43	.	.	PUNCT
ftr-377	227	1	"	"	PUNCT
ftr-377	227	2	)	)	PUNCT
ftr-377	227	3	.	.	PUNCT
ftr-377	228	1	2010	2010	NUM
ftr-377	228	2	]	]	PUNCT
ftr-377	228	3	florida	florida	PROPN
ftr-377	228	4	tax	tax	PROPN
ftr-377	228	5	review	review	NOUN
ftr-377	228	6	this	this	DET
ftr-377	228	7	clarification	clarification	NOUN
ftr-377	228	8	recognizes	recognize	VERB
ftr-377	228	9	realization	realization	NOUN
ftr-377	228	10	of	of	ADP
ftr-377	228	11	pretax	pretax	ADJ
ftr-377	228	12	profit	profit	NOUN
ftr-377	228	13	as	as	ADP
ftr-377	228	14	a	a	DET
ftr-377	228	15	meaningful	meaningful	ADJ
ftr-377	228	16	change	change	NOUN
ftr-377	228	17	in	in	ADP
ftr-377	228	18	economic	economic	ADJ
ftr-377	228	19	position	position	NOUN
ftr-377	228	20	,	,	PUNCT
ftr-377	228	21	but	but	CCONJ
ftr-377	228	22	only	only	ADV
ftr-377	228	23	if	if	SCONJ
ftr-377	228	24	the	the	DET
ftr-377	228	25	projected	project	VERB
ftr-377	228	26	profit	profit	NOUN
ftr-377	228	27	is	be	AUX
ftr-377	228	28	sufficiently	sufficiently	ADV
ftr-377	228	29	large	large	ADJ
ftr-377	228	30	relative	relative	ADJ
ftr-377	228	31	to	to	ADP
ftr-377	228	32	tax	tax	NOUN
ftr-377	228	33	benefits	benefit	NOUN
ftr-377	228	34	:	:	PUNCT
ftr-377	228	35	the	the	DET
ftr-377	228	36	potential	potential	NOUN
ftr-377	228	37	for	for	ADP
ftr-377	228	38	profit	profit	NOUN
ftr-377	228	39	of	of	ADP
ftr-377	228	40	a	a	DET
ftr-377	228	41	transaction	transaction	NOUN
ftr-377	228	42	shall	shall	AUX
ftr-377	228	43	be	be	AUX
ftr-377	228	44	taken	take	VERB
ftr-377	228	45	into	into	ADP
ftr-377	228	46	account	account	NOUN
ftr-377	228	47	...	...	PUNCT
ftr-377	229	1	only	only	ADV
ftr-377	229	2	if	if	SCONJ
ftr-377	229	3	the	the	DET
ftr-377	229	4	present	present	ADJ
ftr-377	229	5	value	value	NOUN
ftr-377	229	6	of	of	ADP
ftr-377	229	7	the	the	DET
ftr-377	229	8	reasonably	reasonably	ADV
ftr-377	229	9	expected	expected	ADJ
ftr-377	229	10	pre	pre	ADJ
ftr-377	229	11	-	-	ADJ
ftr-377	229	12	tax	tax	ADJ
ftr-377	229	13	profit	profit	NOUN
ftr-377	229	14	from	from	ADP
ftr-377	229	15	the	the	DET
ftr-377	229	16	transaction	transaction	NOUN
ftr-377	229	17	is	be	AUX
ftr-377	229	18	substantial	substantial	ADJ
ftr-377	229	19	in	in	ADP
ftr-377	229	20	relation	relation	NOUN
ftr-377	229	21	to	to	ADP
ftr-377	229	22	the	the	DET
ftr-377	229	23	present	present	ADJ
ftr-377	229	24	value	value	NOUN
ftr-377	229	25	of	of	ADP
ftr-377	229	26	the	the	DET
ftr-377	229	27	expected	expect	VERB
ftr-377	229	28	net	net	ADJ
ftr-377	229	29	tax	tax	NOUN
ftr-377	229	30	benefits	benefit	NOUN
ftr-377	229	31	that	that	PRON
ftr-377	229	32	would	would	AUX
ftr-377	229	33	be	be	AUX
ftr-377	229	34	allowed	allow	VERB
ftr-377	229	35	if	if	SCONJ
ftr-377	229	36	the	the	DET
ftr-377	229	37	transaction	transaction	NOUN
ftr-377	229	38	were	be	AUX
ftr-377	229	39	respected	respect	VERB
ftr-377	229	40	.	.	PUNCT
ftr-377	230	1	44	44	NUM
ftr-377	230	2	the	the	DET
ftr-377	230	3	statute	statute	NOUN
ftr-377	230	4	calls	call	VERB
ftr-377	230	5	for	for	ADP
ftr-377	230	6	regulations	regulation	NOUN
ftr-377	230	7	"	"	PUNCT
ftr-377	230	8	requiring	require	VERB
ftr-377	230	9	foreign	foreign	ADJ
ftr-377	230	10	taxes	taxis	NOUN
ftr-377	230	11	to	to	PART
ftr-377	230	12	be	be	AUX
ftr-377	230	13	treated	treat	VERB
ftr-377	230	14	as	as	ADP
ftr-377	230	15	expenses	expense	NOUN
ftr-377	230	16	in	in	ADP
ftr-377	230	17	determining	determine	VERB
ftr-377	230	18	pre	pre	ADJ
ftr-377	230	19	-	-	ADJ
ftr-377	230	20	tax	tax	ADJ
ftr-377	230	21	profit	profit	NOUN
ftr-377	230	22	in	in	ADP
ftr-377	230	23	appropriate	appropriate	ADJ
ftr-377	230	24	cases	case	NOUN
ftr-377	230	25	.	.	PUNCT
ftr-377	230	26	'	'	PUNCT
ftr-377	231	1	'	'	PUNCT
ftr-377	231	2	5	5	NUM
ftr-377	231	3	apparently	apparently	ADV
ftr-377	231	4	this	this	DET
ftr-377	231	5	provision	provision	NOUN
ftr-377	231	6	assumes	assume	VERB
ftr-377	231	7	that	that	SCONJ
ftr-377	231	8	certain	certain	ADJ
ftr-377	231	9	transactions	transaction	NOUN
ftr-377	231	10	that	that	PRON
ftr-377	231	11	might	might	AUX
ftr-377	231	12	fail	fail	VERB
ftr-377	231	13	these	these	DET
ftr-377	231	14	tests	test	NOUN
ftr-377	231	15	,	,	PUNCT
ftr-377	231	16	but	but	CCONJ
ftr-377	231	17	are	be	AUX
ftr-377	231	18	clearly	clearly	ADV
ftr-377	231	19	intended	intend	VERB
ftr-377	231	20	to	to	PART
ftr-377	231	21	be	be	AUX
ftr-377	231	22	eligible	eligible	ADJ
ftr-377	231	23	for	for	ADP
ftr-377	231	24	favorable	favorable	ADJ
ftr-377	231	25	tax	tax	NOUN
ftr-377	231	26	treatment	treatment	NOUN
ftr-377	231	27	,	,	PUNCT
ftr-377	231	28	are	be	AUX
ftr-377	231	29	simply	simply	ADV
ftr-377	231	30	not	not	PART
ftr-377	231	31	subject	subject	ADJ
ftr-377	231	32	to	to	ADP
ftr-377	231	33	the	the	DET
ftr-377	231	34	economic	economic	ADJ
ftr-377	231	35	substance	substance	NOUN
ftr-377	231	36	doctrine	doctrine	NOUN
ftr-377	231	37	.	.	PUNCT
ftr-377	232	1	for	for	SCONJ
ftr-377	232	2	the	the	DET
ftr-377	232	3	provision	provision	NOUN
ftr-377	232	4	states	state	VERB
ftr-377	232	5	that	that	SCONJ
ftr-377	232	6	the	the	DET
ftr-377	232	7	requirement	requirement	NOUN
ftr-377	232	8	only	only	ADV
ftr-377	232	9	applies	apply	VERB
ftr-377	232	10	"	"	PUNCT
ftr-377	232	11	[	[	X
ftr-377	232	12	i]n	i]n	VERB
ftr-377	232	13	the	the	DET
ftr-377	232	14	case	case	NOUN
ftr-377	232	15	of	of	ADP
ftr-377	232	16	any	any	DET
ftr-377	232	17	transaction	transaction	NOUN
ftr-377	232	18	to	to	PART
ftr-377	232	19	which	which	PRON
ftr-377	232	20	the	the	DET
ftr-377	232	21	economic	economic	ADJ
ftr-377	232	22	substance	substance	NOUN
ftr-377	232	23	doctrine	doctrine	NOUN
ftr-377	232	24	is	be	AUX
ftr-377	232	25	relevant	relevant	ADJ
ftr-377	232	26	'	'	NUM
ftr-377	232	27	4	4	NUM
ftr-377	232	28	6	6	NUM
ftr-377	232	29	and	and	CCONJ
ftr-377	232	30	the	the	DET
ftr-377	232	31	house	house	PROPN
ftr-377	232	32	report	report	NOUN
ftr-377	232	33	states	state	VERB
ftr-377	232	34	:	:	PUNCT
ftr-377	232	35	if	if	SCONJ
ftr-377	232	36	the	the	DET
ftr-377	232	37	tax	tax	NOUN
ftr-377	232	38	benefits	benefit	NOUN
ftr-377	232	39	are	be	AUX
ftr-377	232	40	clearly	clearly	ADV
ftr-377	232	41	consistent	consistent	ADJ
ftr-377	232	42	with	with	ADP
ftr-377	232	43	all	all	DET
ftr-377	232	44	applicable	applicable	ADJ
ftr-377	232	45	provisions	provision	NOUN
ftr-377	232	46	of	of	ADP
ftr-377	232	47	the	the	DET
ftr-377	232	48	code	code	NOUN
ftr-377	232	49	and	and	CCONJ
ftr-377	232	50	the	the	DET
ftr-377	232	51	purposes	purpose	NOUN
ftr-377	232	52	of	of	ADP
ftr-377	232	53	such	such	ADJ
ftr-377	232	54	provisions	provision	NOUN
ftr-377	232	55	,	,	PUNCT
ftr-377	232	56	it	it	PRON
ftr-377	232	57	is	be	AUX
ftr-377	232	58	not	not	PART
ftr-377	232	59	intended	intend	VERB
ftr-377	232	60	that	that	SCONJ
ftr-377	232	61	such	such	ADJ
ftr-377	232	62	tax	tax	NOUN
ftr-377	232	63	benefits	benefit	NOUN
ftr-377	232	64	be	be	AUX
ftr-377	232	65	disallowed	disallow	VERB
ftr-377	232	66	if	if	SCONJ
ftr-377	232	67	the	the	DET
ftr-377	232	68	only	only	ADJ
ftr-377	232	69	reason	reason	NOUN
ftr-377	232	70	for	for	ADP
ftr-377	232	71	such	such	ADJ
ftr-377	232	72	disallowance	disallowance	NOUN
ftr-377	232	73	is	be	AUX
ftr-377	232	74	that	that	SCONJ
ftr-377	232	75	the	the	DET
ftr-377	232	76	transaction	transaction	NOUN
ftr-377	232	77	fails	fail	VERB
ftr-377	232	78	the	the	DET
ftr-377	232	79	economic	economic	ADJ
ftr-377	232	80	substance	substance	NOUN
ftr-377	232	81	doctrine	doctrine	NOUN
ftr-377	232	82	as	as	SCONJ
ftr-377	232	83	defined	define	VERB
ftr-377	232	84	in	in	ADP
ftr-377	232	85	this	this	DET
ftr-377	232	86	47provision	47provision	NOUN
ftr-377	232	87	.	.	PUNCT
ftr-377	233	1	44	44	NUM
ftr-377	233	2	.	.	PUNCT
ftr-377	233	3	section	section	NOUN
ftr-377	233	4	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-377	233	5	)	)	PUNCT
ftr-377	233	6	45	45	NUM
ftr-377	233	7	.	.	PUNCT
ftr-377	233	8	section	section	NOUN
ftr-377	233	9	7701(o)(2)(b	7701(o)(2)(b	NUM
ftr-377	233	10	)	)	PUNCT
ftr-377	233	11	.	.	PUNCT
ftr-377	234	1	46	46	NUM
ftr-377	234	2	.	.	PUNCT
ftr-377	234	3	section	section	NOUN
ftr-377	234	4	7701(o)(1	7701(o)(1	NUM
ftr-377	234	5	)	)	PUNCT
ftr-377	234	6	.	.	PUNCT
ftr-377	235	1	47	47	NUM
ftr-377	235	2	.	.	PUNCT
ftr-377	236	1	h.	h.	PROPN
ftr-377	236	2	rep	rep	PROPN
ftr-377	236	3	.	.	PROPN
ftr-377	236	4	111	111	NUM
ftr-377	236	5	-	-	SYM
ftr-377	236	6	443	443	NUM
ftr-377	236	7	at	at	ADP
ftr-377	236	8	296	296	NUM
ftr-377	236	9	n.124	n.124	NUM
ftr-377	236	10	(	(	PUNCT
ftr-377	236	11	2010	2010	NUM
ftr-377	236	12	)	)	PUNCT
ftr-377	236	13	.	.	PUNCT
ftr-377	237	1	the	the	DET
ftr-377	237	2	legislation	legislation	NOUN
ftr-377	237	3	also	also	ADV
ftr-377	237	4	enhances	enhance	VERB
ftr-377	237	5	the	the	DET
ftr-377	237	6	penalties	penalty	NOUN
ftr-377	237	7	associated	associate	VERB
ftr-377	237	8	with	with	ADP
ftr-377	237	9	the	the	DET
ftr-377	237	10	application	application	NOUN
ftr-377	237	11	of	of	ADP
ftr-377	237	12	the	the	DET
ftr-377	237	13	economic	economic	ADJ
ftr-377	237	14	substance	substance	NOUN
ftr-377	237	15	doctrine	doctrine	NOUN
ftr-377	237	16	,	,	PUNCT
ftr-377	237	17	or	or	CCONJ
ftr-377	237	18	"	"	PUNCT
ftr-377	237	19	any	any	DET
ftr-377	237	20	similar	similar	ADJ
ftr-377	237	21	rule	rule	NOUN
ftr-377	237	22	of	of	ADP
ftr-377	237	23	law	law	NOUN
ftr-377	237	24	.	.	PUNCT
ftr-377	237	25	"	"	PUNCT
ftr-377	238	1	section	section	NOUN
ftr-377	238	2	6662(b)(6	6662(b)(6	NUM
ftr-377	238	3	)	)	PUNCT
ftr-377	239	1	;	;	PUNCT
ftr-377	239	2	see	see	VERB
ftr-377	239	3	also	also	ADV
ftr-377	239	4	§	§	PROPN
ftr-377	239	5	§	§	PROPN
ftr-377	239	6	6662a(e)(2)(b	6662a(e)(2)(b	NUM
ftr-377	239	7	)	)	PUNCT
ftr-377	239	8	,	,	PUNCT
ftr-377	239	9	6664(c)(2	6664(c)(2	NOUN
ftr-377	239	10	)	)	PUNCT
ftr-377	239	11	,	,	PUNCT
ftr-377	239	12	6676(c	6676(c	NUM
ftr-377	239	13	)	)	PUNCT
ftr-377	239	14	.	.	PUNCT
ftr-377	240	1	the	the	DET
ftr-377	240	2	report	report	NOUN
ftr-377	240	3	of	of	ADP
ftr-377	240	4	the	the	DET
ftr-377	240	5	joint	joint	ADJ
ftr-377	240	6	committee	committee	NOUN
ftr-377	240	7	on	on	ADP
ftr-377	240	8	taxation	taxation	NOUN
ftr-377	240	9	describes	describe	VERB
ftr-377	240	10	a	a	DET
ftr-377	240	11	new	new	ADJ
ftr-377	240	12	"	"	PUNCT
ftr-377	240	13	strict	strict	ADJ
ftr-377	240	14	liability	liability	NOUN
ftr-377	240	15	penalty	penalty	NOUN
ftr-377	240	16	"	"	PUNCT
ftr-377	240	17	for	for	ADP
ftr-377	240	18	deficiencies	deficiency	NOUN
ftr-377	240	19	attributable	attributable	ADJ
ftr-377	240	20	to	to	ADP
ftr-377	240	21	a	a	DET
ftr-377	240	22	determination	determination	NOUN
ftr-377	240	23	that	that	SCONJ
ftr-377	240	24	a	a	DET
ftr-377	240	25	transaction	transaction	NOUN
ftr-377	240	26	lacks	lack	VERB
ftr-377	240	27	economic	economic	ADJ
ftr-377	240	28	substance	substance	NOUN
ftr-377	240	29	,	,	PUNCT
ftr-377	240	30	because	because	SCONJ
ftr-377	240	31	there	there	PRON
ftr-377	240	32	is	be	VERB
ftr-377	240	33	no	no	DET
ftr-377	240	34	"	"	PUNCT
ftr-377	240	35	reasonable	reasonable	ADJ
ftr-377	240	36	cause	cause	NOUN
ftr-377	240	37	"	"	PUNCT
ftr-377	240	38	exception	exception	NOUN
ftr-377	240	39	to	to	ADP
ftr-377	240	40	the	the	DET
ftr-377	240	41	penalty-20	penalty-20	PROPN
ftr-377	240	42	percent	percent	NOUN
ftr-377	240	43	of	of	ADP
ftr-377	240	44	the	the	DET
ftr-377	240	45	deficiency	deficiency	NOUN
ftr-377	240	46	,	,	PUNCT
ftr-377	240	47	raised	raise	VERB
ftr-377	240	48	to	to	ADP
ftr-377	240	49	40	40	NUM
ftr-377	240	50	percent	percent	NOUN
ftr-377	240	51	"	"	PUNCT
ftr-377	240	52	if	if	SCONJ
ftr-377	240	53	the	the	DET
ftr-377	240	54	taxpayer	taxpayer	NOUN
ftr-377	240	55	does	do	AUX
ftr-377	240	56	not	not	PART
ftr-377	240	57	adequately	adequately	ADV
ftr-377	240	58	disclose	disclose	VERB
ftr-377	240	59	the	the	DET
ftr-377	240	60	tax	tax	NOUN
ftr-377	240	61	treatment	treatment	NOUN
ftr-377	240	62	...	...	PUNCT
ftr-377	240	63	"	"	PUNCT
ftr-377	240	64	joint	joint	ADJ
ftr-377	240	65	committee	committee	NOUN
ftr-377	240	66	on	on	ADP
ftr-377	240	67	taxation	taxation	NOUN
ftr-377	240	68	,	,	PUNCT
ftr-377	240	69	technical	technical	ADJ
ftr-377	240	70	explanation	explanation	NOUN
ftr-377	240	71	of	of	ADP
ftr-377	240	72	the	the	DET
ftr-377	240	73	revenue	revenue	NOUN
ftr-377	240	74	provisions	provision	NOUN
ftr-377	240	75	of	of	ADP
ftr-377	240	76	the	the	DET
ftr-377	240	77	"	"	PUNCT
ftr-377	240	78	reconciliation	reconciliation	NOUN
ftr-377	240	79	act	act	NOUN
ftr-377	240	80	of	of	ADP
ftr-377	240	81	2010	2010	NUM
ftr-377	240	82	,	,	PUNCT
ftr-377	240	83	"	"	PUNCT
ftr-377	240	84	as	as	SCONJ
ftr-377	240	85	amended	amend	VERB
ftr-377	240	86	,	,	PUNCT
ftr-377	240	87	in	in	ADP
ftr-377	240	88	combination	combination	NOUN
ftr-377	240	89	with	with	ADP
ftr-377	240	90	the	the	DET
ftr-377	240	91	"	"	PUNCT
ftr-377	240	92	patient	patient	ADJ
ftr-377	240	93	protection	protection	NOUN
ftr-377	240	94	and	and	CCONJ
ftr-377	240	95	affordable	affordable	ADJ
ftr-377	240	96	care	care	PROPN
ftr-377	240	97	act	act	PROPN
ftr-377	240	98	"	"	PUNCT
ftr-377	240	99	(	(	PUNCT
ftr-377	240	100	jcx-18	jcx-18	NOUN
ftr-377	240	101	-	-	PUNCT
ftr-377	240	102	10	10	NUM
ftr-377	240	103	)	)	PUNCT
ftr-377	240	104	,	,	PUNCT
ftr-377	240	105	march	march	PROPN
ftr-377	240	106	21	21	NUM
ftr-377	240	107	,	,	PUNCT
ftr-377	240	108	2010	2010	NUM
ftr-377	240	109	,	,	PUNCT
ftr-377	240	110	at	at	ADP
ftr-377	240	111	157	157	NUM
ftr-377	240	112	.	.	PUNCT
ftr-377	241	1	[	[	AUX
ftr-377	241	2	vol	vol	NOUN
ftr-377	241	3	9:9	9:9	NUM
ftr-377	241	4	economics	economic	NOUN
ftr-377	241	5	and	and	CCONJ
ftr-377	241	6	economic	economic	ADJ
ftr-377	241	7	substance	substance	NOUN
ftr-377	241	8	d.	d.	PROPN
ftr-377	241	9	summary	summary	NOUN
ftr-377	241	10	there	there	PRON
ftr-377	241	11	are	be	VERB
ftr-377	241	12	recurring	recur	VERB
ftr-377	241	13	observations	observation	NOUN
ftr-377	241	14	and	and	CCONJ
ftr-377	241	15	themes	theme	NOUN
ftr-377	241	16	in	in	ADP
ftr-377	241	17	the	the	DET
ftr-377	241	18	extensive	extensive	ADJ
ftr-377	241	19	literature	literature	NOUN
ftr-377	241	20	on	on	ADP
ftr-377	241	21	the	the	DET
ftr-377	241	22	economic	economic	ADJ
ftr-377	241	23	substance	substance	NOUN
ftr-377	241	24	doctrine	doctrine	NOUN
ftr-377	241	25	:	:	PUNCT
ftr-377	241	26	1	1	X
ftr-377	241	27	.	.	PUNCT
ftr-377	241	28	although	although	SCONJ
ftr-377	241	29	in	in	ADP
ftr-377	241	30	the	the	DET
ftr-377	241	31	case	case	NOUN
ftr-377	241	32	law	law	NOUN
ftr-377	241	33	there	there	PRON
ftr-377	241	34	is	be	VERB
ftr-377	241	35	some	some	DET
ftr-377	241	36	diversity	diversity	NOUN
ftr-377	241	37	in	in	ADP
ftr-377	241	38	the	the	DET
ftr-377	241	39	formulation	formulation	NOUN
ftr-377	241	40	of	of	ADP
ftr-377	241	41	the	the	DET
ftr-377	241	42	economic	economic	ADJ
ftr-377	241	43	substance	substance	NOUN
ftr-377	241	44	doctrine,48	doctrine,48	NOUN
ftr-377	241	45	the	the	DET
ftr-377	241	46	conventional	conventional	ADJ
ftr-377	241	47	definition	definition	NOUN
ftr-377	241	48	of	of	ADP
ftr-377	241	49	economic	economic	ADJ
ftr-377	241	50	substance	substance	NOUN
ftr-377	241	51	focuses	focus	VERB
ftr-377	241	52	on	on	ADP
ftr-377	241	53	whether	whether	SCONJ
ftr-377	241	54	a	a	DET
ftr-377	241	55	transaction	transaction	NOUN
ftr-377	241	56	has	have	AUX
ftr-377	241	57	"	"	PUNCT
ftr-377	241	58	a	a	DET
ftr-377	241	59	reasonable	reasonable	ADJ
ftr-377	241	60	opportunity	opportunity	NOUN
ftr-377	241	61	for	for	ADP
ftr-377	241	62	profit	profit	NOUN
ftr-377	241	63	apart	apart	ADV
ftr-377	241	64	from	from	ADP
ftr-377	241	65	the	the	DET
ftr-377	241	66	income	income	NOUN
ftr-377	241	67	tax	tax	NOUN
ftr-377	241	68	consequences	consequence	NOUN
ftr-377	241	69	of	of	ADP
ftr-377	241	70	the	the	DET
ftr-377	241	71	transacttion	transacttion	NOUN
ftr-377	241	72	.	.	PUNCT
ftr-377	241	73	'	'	PUNCT
ftr-377	241	74	49	49	NUM
ftr-377	241	75	if	if	SCONJ
ftr-377	241	76	economic	economic	ADJ
ftr-377	241	77	substance	substance	NOUN
ftr-377	241	78	is	be	AUX
ftr-377	241	79	absent	absent	ADJ
ftr-377	241	80	,	,	PUNCT
ftr-377	241	81	tax	tax	NOUN
ftr-377	241	82	benefits	benefit	NOUN
ftr-377	241	83	may	may	AUX
ftr-377	241	84	be	be	AUX
ftr-377	241	85	denied	deny	VERB
ftr-377	241	86	even	even	ADV
ftr-377	241	87	if	if	SCONJ
ftr-377	241	88	a	a	DET
ftr-377	241	89	transaction	transaction	NOUN
ftr-377	241	90	"	"	PUNCT
ftr-377	241	91	compl[ies	compl[ie	NOUN
ftr-377	241	92	]	]	PUNCT
ftr-377	241	93	with	with	ADP
ftr-377	241	94	the	the	DET
ftr-377	241	95	literal	literal	ADJ
ftr-377	241	96	terms	term	NOUN
ftr-377	241	97	of	of	ADP
ftr-377	241	98	the	the	DET
ftr-377	241	99	tax	tax	NOUN
ftr-377	241	100	code	code	NOUN
ftr-377	241	101	.	.	PUNCT
ftr-377	242	1	"50	"50	PROPN
ftr-377	243	1	2	2	NUM
ftr-377	243	2	.	.	PUNCT
ftr-377	243	3	among	among	ADP
ftr-377	243	4	the	the	DET
ftr-377	243	5	leading	lead	VERB
ftr-377	243	6	cases	case	NOUN
ftr-377	243	7	are	be	AUX
ftr-377	243	8	the	the	DET
ftr-377	243	9	supreme	supreme	PROPN
ftr-377	243	10	court	court	PROPN
ftr-377	243	11	cases	case	NOUN
ftr-377	243	12	gregory	gregory	PROPN
ftr-377	243	13	v.	v.	PROPN
ftr-377	243	14	helvering5	helvering5	PROPN
ftr-377	243	15	"	"	PUNCT
ftr-377	243	16	and	and	CCONJ
ftr-377	243	17	knetsch	knetsch	PROPN
ftr-377	243	18	v.	v.	PROPN
ftr-377	243	19	united	united	PROPN
ftr-377	243	20	states,52	states,52	PROPN
ftr-377	243	21	and	and	CCONJ
ftr-377	243	22	the	the	DET
ftr-377	243	23	2nd	2nd	ADJ
ftr-377	243	24	circuit	circuit	NOUN
ftr-377	243	25	case	case	NOUN
ftr-377	243	26	53goldstein	53goldstein	PROPN
ftr-377	244	1	v.	v.	PROPN
ftr-377	244	2	commissioner	commissioner	NOUN
ftr-377	244	3	.	.	PUNCT
ftr-377	245	1	compaq	compaq	PROPN
ftr-377	245	2	v.	v.	PROPN
ftr-377	245	3	commissioner	commissioner	PROPN
ftr-377	245	4	recently	recently	ADV
ftr-377	245	5	provoked	provoke	VERB
ftr-377	245	6	a	a	DET
ftr-377	245	7	significant	significant	ADJ
ftr-377	245	8	literature	literature	NOUN
ftr-377	245	9	.	.	PUNCT
ftr-377	246	1	4	4	NUM
ftr-377	246	2	3	3	NUM
ftr-377	246	3	.	.	PUNCT
ftr-377	247	1	a	a	DET
ftr-377	247	2	taxpayer	taxpayer	NOUN
ftr-377	247	3	can	can	AUX
ftr-377	247	4	neutralize	neutralize	VERB
ftr-377	247	5	the	the	DET
ftr-377	247	6	economic	economic	ADJ
ftr-377	247	7	substance	substance	NOUN
ftr-377	247	8	doctrine	doctrine	NOUN
ftr-377	247	9	by	by	ADP
ftr-377	247	10	incorporating	incorporate	VERB
ftr-377	247	11	a	a	DET
ftr-377	247	12	sufficient	sufficient	ADJ
ftr-377	247	13	net	net	ADJ
ftr-377	247	14	equity	equity	NOUN
ftr-377	247	15	position	position	NOUN
ftr-377	247	16	into	into	ADP
ftr-377	247	17	the	the	DET
ftr-377	247	18	transaction.5	transaction.5	PROPN
ftr-377	247	19	4	4	NUM
ftr-377	247	20	.	.	PUNCT
ftr-377	247	21	despite	despite	SCONJ
ftr-377	247	22	its	its	PRON
ftr-377	247	23	perhaps	perhaps	ADV
ftr-377	247	24	shaky	shaky	ADJ
ftr-377	247	25	theoretical	theoretical	ADJ
ftr-377	247	26	foundation	foundation	NOUN
ftr-377	247	27	and	and	CCONJ
ftr-377	247	28	hypothetical	hypothetical	ADJ
ftr-377	247	29	schemes	scheme	NOUN
ftr-377	247	30	for	for	ADP
ftr-377	247	31	neutralizing	neutralize	VERB
ftr-377	247	32	it	it	PRON
ftr-377	247	33	,	,	PUNCT
ftr-377	247	34	the	the	DET
ftr-377	247	35	economic	economic	ADJ
ftr-377	247	36	substance	substance	NOUN
ftr-377	247	37	doctrine	doctrine	NOUN
ftr-377	247	38	discourages	discourage	VERB
ftr-377	247	39	tax	tax	NOUN
ftr-377	247	40	48	48	NUM
ftr-377	247	41	.	.	PUNCT
ftr-377	248	1	see	see	VERB
ftr-377	248	2	yoram	yoram	PROPN
ftr-377	248	3	keinan	keinan	PROPN
ftr-377	248	4	,	,	PUNCT
ftr-377	248	5	the	the	DET
ftr-377	248	6	economic	economic	ADJ
ftr-377	248	7	substance	substance	NOUN
ftr-377	248	8	doctrine	doctrine	NOUN
ftr-377	248	9	(	(	PUNCT
ftr-377	248	10	2008	2008	NUM
ftr-377	248	11	)	)	PUNCT
ftr-377	248	12	.	.	PUNCT
ftr-377	249	1	49	49	NUM
ftr-377	249	2	.	.	PUNCT
ftr-377	250	1	compaq	compaq	NOUN
ftr-377	250	2	,	,	PUNCT
ftr-377	250	3	277	277	NUM
ftr-377	250	4	f.3d	f.3d	NUM
ftr-377	250	5	at	at	ADP
ftr-377	250	6	782	782	NUM
ftr-377	250	7	.	.	PUNCT
ftr-377	251	1	michael	michael	PROPN
ftr-377	251	2	s.	s.	PROPN
ftr-377	251	3	knoll	knoll	PROPN
ftr-377	251	4	,	,	PUNCT
ftr-377	251	5	compaq	compaq	PROPN
ftr-377	251	6	redux	redux	NOUN
ftr-377	251	7	:	:	PUNCT
ftr-377	251	8	implicit	implicit	ADJ
ftr-377	251	9	taxes	taxis	NOUN
ftr-377	251	10	and	and	CCONJ
ftr-377	251	11	the	the	DET
ftr-377	251	12	question	question	NOUN
ftr-377	251	13	of	of	ADP
ftr-377	251	14	pre	pre	ADJ
ftr-377	251	15	-	-	ADJ
ftr-377	251	16	tax	tax	ADJ
ftr-377	251	17	profit	profit	NOUN
ftr-377	251	18	,	,	PUNCT
ftr-377	251	19	26	26	NUM
ftr-377	251	20	va	va	NOUN
ftr-377	251	21	.	.	PUNCT
ftr-377	252	1	tax	tax	PROPN
ftr-377	252	2	rev	rev	PROPN
ftr-377	252	3	.	.	PROPN
ftr-377	252	4	821	821	NUM
ftr-377	252	5	,	,	PUNCT
ftr-377	252	6	823	823	NUM
ftr-377	252	7	-	-	SYM
ftr-377	252	8	24	24	NUM
ftr-377	252	9	(	(	PUNCT
ftr-377	252	10	2007	2007	NUM
ftr-377	252	11	)	)	PUNCT
ftr-377	252	12	;	;	PUNCT
ftr-377	252	13	james	james	PROPN
ftr-377	252	14	m.	m.	PROPN
ftr-377	252	15	peaslee	peaslee	PROPN
ftr-377	252	16	,	,	PUNCT
ftr-377	252	17	creditable	creditable	ADJ
ftr-377	252	18	foreign	foreign	ADJ
ftr-377	252	19	taxes	taxis	NOUN
ftr-377	252	20	and	and	CCONJ
ftr-377	252	21	the	the	DET
ftr-377	252	22	economic	economic	ADJ
ftr-377	252	23	substance	substance	NOUN
ftr-377	252	24	profit	profit	NOUN
ftr-377	252	25	test	test	NOUN
ftr-377	252	26	,	,	PUNCT
ftr-377	252	27	tax	tax	NOUN
ftr-377	252	28	notes	note	NOUN
ftr-377	252	29	,	,	PUNCT
ftr-377	252	30	29	29	NUM
ftr-377	252	31	january	january	NOUN
ftr-377	252	32	2007	2007	NUM
ftr-377	252	33	,	,	PUNCT
ftr-377	252	34	443	443	NUM
ftr-377	252	35	,	,	PUNCT
ftr-377	252	36	443	443	NUM
ftr-377	252	37	(	(	PUNCT
ftr-377	252	38	"	"	PUNCT
ftr-377	252	39	in	in	ADP
ftr-377	252	40	broad	broad	ADJ
ftr-377	252	41	terms	term	NOUN
ftr-377	252	42	,	,	PUNCT
ftr-377	252	43	the	the	DET
ftr-377	252	44	common	common	ADJ
ftr-377	252	45	-	-	PUNCT
ftr-377	252	46	law	law	NOUN
ftr-377	252	47	economic	economic	ADJ
ftr-377	252	48	substance	substance	NOUN
ftr-377	252	49	doctrine	doctrine	NOUN
ftr-377	252	50	requires	require	VERB
ftr-377	252	51	that	that	SCONJ
ftr-377	252	52	a	a	DET
ftr-377	252	53	transaction	transaction	NOUN
ftr-377	252	54	generating	generate	VERB
ftr-377	252	55	net	net	ADJ
ftr-377	252	56	tax	tax	NOUN
ftr-377	252	57	benefits	benefit	NOUN
ftr-377	252	58	have	have	VERB
ftr-377	252	59	a	a	DET
ftr-377	252	60	nontax	nontax	ADJ
ftr-377	252	61	purpose	purpose	NOUN
ftr-377	252	62	to	to	PART
ftr-377	252	63	be	be	AUX
ftr-377	252	64	recognized	recognize	VERB
ftr-377	252	65	.	.	PUNCT
ftr-377	253	1	that	that	DET
ftr-377	253	2	purpose	purpose	NOUN
ftr-377	253	3	is	be	AUX
ftr-377	253	4	most	most	ADV
ftr-377	253	5	often	often	ADV
ftr-377	253	6	the	the	DET
ftr-377	253	7	expectation	expectation	NOUN
ftr-377	253	8	of	of	ADP
ftr-377	253	9	a	a	DET
ftr-377	253	10	nontrivial	nontrivial	ADJ
ftr-377	253	11	pretax	pretax	ADJ
ftr-377	253	12	profit	profit	NOUN
ftr-377	253	13	(	(	PUNCT
ftr-377	253	14	that	that	ADV
ftr-377	253	15	is	is	ADV
ftr-377	253	16	,	,	PUNCT
ftr-377	253	17	a	a	DET
ftr-377	253	18	profit	profit	NOUN
ftr-377	253	19	disregarding	disregard	VERB
ftr-377	253	20	tax	tax	NOUN
ftr-377	253	21	effects	effect	NOUN
ftr-377	253	22	)	)	PUNCT
ftr-377	253	23	.	.	PUNCT
ftr-377	254	1	"	"	PUNCT
ftr-377	254	2	)	)	PUNCT
ftr-377	254	3	50	50	NUM
ftr-377	254	4	.	.	PUNCT
ftr-377	255	1	coltec	coltec	ADJ
ftr-377	255	2	indus	indus	NOUN
ftr-377	255	3	.	.	PUNCT
ftr-377	256	1	v.	v.	CCONJ
ftr-377	256	2	u.s	u.s	PROPN
ftr-377	256	3	.	.	PROPN
ftr-377	256	4	,	,	PUNCT
ftr-377	256	5	454	454	NUM
ftr-377	256	6	f.3d	f.3d	NUM
ftr-377	256	7	1340	1340	NUM
ftr-377	256	8	,	,	PUNCT
ftr-377	256	9	1351	1351	NUM
ftr-377	256	10	,	,	PUNCT
ftr-377	256	11	1352	1352	NUM
ftr-377	256	12	(	(	PUNCT
ftr-377	256	13	fed	fed	PROPN
ftr-377	256	14	cir	cir	PROPN
ftr-377	256	15	.	.	PUNCT
ftr-377	256	16	2006	2006	NUM
ftr-377	256	17	)	)	PUNCT
ftr-377	256	18	.	.	PUNCT
ftr-377	257	1	51	51	NUM
ftr-377	257	2	.	.	X
ftr-377	257	3	293	293	NUM
ftr-377	258	1	u.s	u.s	PROPN
ftr-377	258	2	.	.	PROPN
ftr-377	258	3	465	465	NUM
ftr-377	258	4	(	(	PUNCT
ftr-377	258	5	1935	1935	NUM
ftr-377	258	6	)	)	PUNCT
ftr-377	258	7	.	.	PUNCT
ftr-377	259	1	52	52	NUM
ftr-377	259	2	.	.	X
ftr-377	259	3	364	364	NUM
ftr-377	259	4	u.s	u.s	PROPN
ftr-377	259	5	.	.	PROPN
ftr-377	259	6	361	361	NUM
ftr-377	259	7	(	(	PUNCT
ftr-377	259	8	1960	1960	NUM
ftr-377	259	9	)	)	PUNCT
ftr-377	259	10	.	.	PUNCT
ftr-377	260	1	53	53	NUM
ftr-377	260	2	.	.	NUM
ftr-377	260	3	364	364	NUM
ftr-377	260	4	f.2d	f.2d	SYM
ftr-377	260	5	734	734	NUM
ftr-377	260	6	(	(	PUNCT
ftr-377	260	7	2nd	2nd	ADJ
ftr-377	260	8	cir	cir	NOUN
ftr-377	260	9	.	.	PROPN
ftr-377	260	10	1966	1966	NUM
ftr-377	260	11	)	)	PUNCT
ftr-377	260	12	.	.	PUNCT
ftr-377	261	1	54	54	NUM
ftr-377	261	2	.	.	X
ftr-377	262	1	277	277	NUM
ftr-377	262	2	f.3rd	f.3rd	NOUN
ftr-377	262	3	778	778	NUM
ftr-377	262	4	(	(	PUNCT
ftr-377	262	5	5th	5th	ADJ
ftr-377	262	6	cir	cir	NOUN
ftr-377	262	7	.	.	PUNCT
ftr-377	262	8	2001	2001	NUM
ftr-377	262	9	)	)	PUNCT
ftr-377	262	10	.	.	PUNCT
ftr-377	263	1	55	55	NUM
ftr-377	263	2	.	.	PUNCT
ftr-377	264	1	david	david	PROPN
ftr-377	264	2	p.	p.	PROPN
ftr-377	264	3	hariton	hariton	PROPN
ftr-377	264	4	,	,	PUNCT
ftr-377	264	5	sorting	sort	VERB
ftr-377	264	6	out	out	ADP
ftr-377	264	7	the	the	DET
ftr-377	264	8	tangle	tangle	NOUN
ftr-377	264	9	of	of	ADP
ftr-377	264	10	econ	econ	PROPN
ftr-377	264	11	substance	substance	NOUN
ftr-377	264	12	,	,	PUNCT
ftr-377	264	13	52	52	NUM
ftr-377	264	14	tax	tax	NOUN
ftr-377	264	15	lawy	lawy	NOUN
ftr-377	264	16	.	.	PUNCT
ftr-377	265	1	235	235	NUM
ftr-377	265	2	,	,	PUNCT
ftr-377	265	3	249	249	NUM
ftr-377	265	4	(	(	PUNCT
ftr-377	265	5	1999	1999	NUM
ftr-377	265	6	)	)	PUNCT
ftr-377	265	7	(	(	PUNCT
ftr-377	265	8	"	"	PUNCT
ftr-377	265	9	[	[	X
ftr-377	265	10	w]here	w]here	X
ftr-377	265	11	a	a	DET
ftr-377	265	12	tax	tax	NOUN
ftr-377	265	13	-	-	PUNCT
ftr-377	265	14	motivated	motivate	VERB
ftr-377	265	15	transaction	transaction	NOUN
ftr-377	265	16	takes	take	VERB
ftr-377	265	17	the	the	DET
ftr-377	265	18	form	form	NOUN
ftr-377	265	19	of	of	ADP
ftr-377	265	20	an	an	DET
ftr-377	265	21	investment	investment	NOUN
ftr-377	265	22	,	,	PUNCT
ftr-377	265	23	the	the	DET
ftr-377	265	24	taxpayer	taxpayer	NOUN
ftr-377	265	25	can	can	AUX
ftr-377	265	26	always	always	ADV
ftr-377	265	27	contribute	contribute	VERB
ftr-377	265	28	enough	enough	ADJ
ftr-377	265	29	net	net	ADJ
ftr-377	265	30	equity	equity	NOUN
ftr-377	265	31	to	to	PART
ftr-377	265	32	assure	assure	VERB
ftr-377	265	33	that	that	SCONJ
ftr-377	265	34	there	there	PRON
ftr-377	265	35	will	will	AUX
ftr-377	265	36	be	be	AUX
ftr-377	265	37	significant	significant	ADJ
ftr-377	265	38	net	net	ADJ
ftr-377	265	39	profit	profit	NOUN
ftr-377	265	40	(	(	PUNCT
ftr-377	265	41	even	even	ADV
ftr-377	265	42	after	after	ADP
ftr-377	265	43	taking	take	VERB
ftr-377	265	44	transaction	transaction	NOUN
ftr-377	265	45	costs	cost	NOUN
ftr-377	265	46	into	into	ADP
ftr-377	265	47	account	account	NOUN
ftr-377	265	48	)	)	PUNCT
ftr-377	265	49	.	.	PUNCT
ftr-377	266	1	"	"	PUNCT
ftr-377	266	2	)	)	PUNCT
ftr-377	266	3	;	;	PUNCT
ftr-377	266	4	david	david	PROPN
ftr-377	266	5	p.	p.	PROPN
ftr-377	266	6	hariton	hariton	PROPN
ftr-377	266	7	,	,	PUNCT
ftr-377	266	8	tax	tax	NOUN
ftr-377	266	9	benefits	benefit	NOUN
ftr-377	266	10	,	,	PUNCT
ftr-377	266	11	tax	tax	NOUN
ftr-377	266	12	administration	administration	NOUN
ftr-377	266	13	&	&	CCONJ
ftr-377	266	14	legislative	legislative	ADJ
ftr-377	266	15	intent	intent	NOUN
ftr-377	266	16	,	,	PUNCT
ftr-377	266	17	53	53	NUM
ftr-377	266	18	tax	tax	NOUN
ftr-377	266	19	lawy	lawy	NOUN
ftr-377	266	20	.	.	PUNCT
ftr-377	267	1	579	579	NUM
ftr-377	267	2	,	,	PUNCT
ftr-377	267	3	583	583	NUM
ftr-377	267	4	(	(	PUNCT
ftr-377	267	5	2000	2000	NUM
ftr-377	267	6	)	)	PUNCT
ftr-377	267	7	(	(	PUNCT
ftr-377	267	8	"	"	PUNCT
ftr-377	267	9	[	[	X
ftr-377	267	10	p]rofit	p]rofit	NOUN
ftr-377	267	11	is	be	AUX
ftr-377	267	12	merely	merely	ADV
ftr-377	267	13	a	a	DET
ftr-377	267	14	function	function	NOUN
ftr-377	267	15	of	of	ADP
ftr-377	267	16	the	the	DET
ftr-377	267	17	amount	amount	NOUN
ftr-377	267	18	of	of	ADP
ftr-377	267	19	net	net	ADJ
ftr-377	267	20	equity	equity	NOUN
ftr-377	267	21	and	and	CCONJ
ftr-377	267	22	the	the	DET
ftr-377	267	23	term	term	NOUN
ftr-377	267	24	of	of	ADP
ftr-377	267	25	the	the	DET
ftr-377	267	26	investment	investment	NOUN
ftr-377	267	27	,	,	PUNCT
ftr-377	267	28	and	and	CCONJ
ftr-377	267	29	it	it	PRON
ftr-377	267	30	is	be	AUX
ftr-377	267	31	therefore	therefore	ADV
ftr-377	267	32	arbitrary	arbitrary	ADJ
ftr-377	267	33	and	and	CCONJ
ftr-377	267	34	manipulable	manipulable	ADJ
ftr-377	267	35	.	.	PUNCT
ftr-377	267	36	"	"	PUNCT
ftr-377	267	37	)	)	PUNCT
ftr-377	267	38	;	;	PUNCT
ftr-377	267	39	michael	michael	PROPN
ftr-377	267	40	schler	schler	PROPN
ftr-377	267	41	,	,	PUNCT
ftr-377	267	42	economic	economic	ADJ
ftr-377	267	43	substance	substance	NOUN
ftr-377	267	44	and	and	CCONJ
ftr-377	267	45	foreign	foreign	ADJ
ftr-377	267	46	tax	tax	NOUN
ftr-377	267	47	credits	credit	NOUN
ftr-377	267	48	,	,	PUNCT
ftr-377	267	49	tax	tax	NOUN
ftr-377	267	50	notes	note	NOUN
ftr-377	267	51	(	(	PUNCT
ftr-377	267	52	feb	feb	PROPN
ftr-377	267	53	.	.	PROPN
ftr-377	267	54	12	12	NUM
ftr-377	267	55	,	,	PUNCT
ftr-377	267	56	2007	2007	NUM
ftr-377	267	57	)	)	PUNCT
ftr-377	267	58	(	(	PUNCT
ftr-377	267	59	"	"	PUNCT
ftr-377	267	60	[	[	X
ftr-377	267	61	t]he	t]he	ADV
ftr-377	267	62	economic	economic	ADJ
ftr-377	267	63	substance	substance	NOUN
ftr-377	267	64	doctrine	doctrine	NOUN
ftr-377	267	65	is	be	AUX
ftr-377	267	66	not	not	PART
ftr-377	267	67	good	good	ADJ
ftr-377	267	68	at	at	ADP
ftr-377	267	69	stopping	stop	VERB
ftr-377	267	70	transactions	transaction	NOUN
ftr-377	267	71	that	that	PRON
ftr-377	267	72	have	have	VERB
ftr-377	267	73	at	at	ADV
ftr-377	267	74	least	least	ADJ
ftr-377	267	75	a	a	DET
ftr-377	267	76	small	small	ADJ
ftr-377	267	77	amount	amount	NOUN
ftr-377	267	78	of	of	ADP
ftr-377	267	79	economic	economic	ADJ
ftr-377	267	80	substance	substance	NOUN
ftr-377	267	81	,	,	PUNCT
ftr-377	267	82	even	even	ADV
ftr-377	267	83	if	if	SCONJ
ftr-377	267	84	they	they	PRON
ftr-377	267	85	also	also	ADV
ftr-377	267	86	have	have	VERB
ftr-377	267	87	a	a	DET
ftr-377	267	88	relatively	relatively	ADV
ftr-377	267	89	large	large	ADJ
ftr-377	267	90	amount	amount	NOUN
ftr-377	267	91	of	of	ADP
ftr-377	267	92	tax	tax	NOUN
ftr-377	267	93	benefits	benefit	NOUN
ftr-377	267	94	.	.	PUNCT
ftr-377	268	1	"	"	PUNCT
ftr-377	268	2	)	)	PUNCT
ftr-377	268	3	.	.	PUNCT
ftr-377	269	1	20101	20101	NUM
ftr-377	269	2	florida	florida	PROPN
ftr-377	269	3	tax	tax	NOUN
ftr-377	269	4	review	review	NOUN
ftr-377	269	5	shelters	shelter	NOUN
ftr-377	269	6	because	because	SCONJ
ftr-377	269	7	of	of	ADP
ftr-377	269	8	taxpayer	taxpayer	NOUN
ftr-377	269	9	reluctance	reluctance	NOUN
ftr-377	269	10	to	to	PART
ftr-377	269	11	incur	incur	VERB
ftr-377	269	12	risk	risk	NOUN
ftr-377	269	13	in	in	ADP
ftr-377	269	14	order	order	NOUN
ftr-377	269	15	to	to	PART
ftr-377	269	16	claim	claim	VERB
ftr-377	269	17	additional	additional	ADJ
ftr-377	269	18	tax	tax	NOUN
ftr-377	269	19	benefits.56	benefits.56	NOUN
ftr-377	269	20	5	5	NUM
ftr-377	269	21	.	.	PUNCT
ftr-377	270	1	the	the	DET
ftr-377	270	2	economic	economic	ADJ
ftr-377	270	3	substance	substance	NOUN
ftr-377	270	4	doctrine	doctrine	NOUN
ftr-377	270	5	is	be	AUX
ftr-377	270	6	inapplicable	inapplicable	ADJ
ftr-377	270	7	to	to	ADP
ftr-377	270	8	tax	tax	NOUN
ftr-377	270	9	benefits	benefit	NOUN
ftr-377	270	10	intended	intend	VERB
ftr-377	270	11	by	by	ADP
ftr-377	270	12	congress.57	congress.57	PROPN
ftr-377	270	13	6	6	NUM
ftr-377	270	14	.	.	PUNCT
ftr-377	271	1	it	it	PRON
ftr-377	271	2	is	be	AUX
ftr-377	271	3	often	often	ADV
ftr-377	271	4	hard	hard	ADJ
ftr-377	271	5	to	to	PART
ftr-377	271	6	determine	determine	VERB
ftr-377	271	7	which	which	PRON
ftr-377	271	8	claimed	claim	VERB
ftr-377	271	9	tax	tax	NOUN
ftr-377	271	10	benefits	benefit	NOUN
ftr-377	271	11	fall	fall	VERB
ftr-377	271	12	within	within	ADP
ftr-377	271	13	the	the	DET
ftr-377	271	14	scope	scope	NOUN
ftr-377	271	15	of	of	ADP
ftr-377	271	16	congressional	congressional	ADJ
ftr-377	271	17	intent.58	intent.58	NOUN
ftr-377	271	18	7	7	NUM
ftr-377	271	19	.	.	PUNCT
ftr-377	272	1	lack	lack	NOUN
ftr-377	272	2	of	of	ADP
ftr-377	272	3	economic	economic	ADJ
ftr-377	272	4	substance	substance	NOUN
ftr-377	272	5	is	be	AUX
ftr-377	272	6	not	not	PART
ftr-377	272	7	intrinsically	intrinsically	ADV
ftr-377	272	8	bad	bad	ADJ
ftr-377	272	9	,	,	PUNCT
ftr-377	272	10	but	but	CCONJ
ftr-377	272	11	absence	absence	NOUN
ftr-377	272	12	of	of	ADP
ftr-377	272	13	economic	economic	ADJ
ftr-377	272	14	substance	substance	NOUN
ftr-377	272	15	nevertheless	nevertheless	ADV
ftr-377	272	16	is	be	AUX
ftr-377	272	17	useful	useful	ADJ
ftr-377	272	18	in	in	ADP
ftr-377	272	19	identifying	identify	VERB
ftr-377	272	20	many	many	ADJ
ftr-377	272	21	tax	tax	NOUN
ftr-377	272	22	shelters.5	shelters.5	NOUN
ftr-377	272	23	9	9	NUM
ftr-377	272	24	8	8	NUM
ftr-377	272	25	.	.	PUNCT
ftr-377	273	1	requiring	require	VERB
ftr-377	273	2	merely	merely	ADV
ftr-377	273	3	some	some	DET
ftr-377	273	4	pretax	pretax	ADJ
ftr-377	273	5	profit	profit	NOUN
ftr-377	273	6	is	be	AUX
ftr-377	273	7	arbitrary	arbitrary	ADJ
ftr-377	273	8	,	,	PUNCT
ftr-377	273	9	but	but	CCONJ
ftr-377	273	10	perhaps	perhaps	ADV
ftr-377	273	11	justified	justify	VERB
ftr-377	273	12	in	in	ADP
ftr-377	273	13	the	the	DET
ftr-377	273	14	name	name	NOUN
ftr-377	273	15	of	of	ADP
ftr-377	273	16	simplicity	simplicity	NOUN
ftr-377	273	17	,	,	PUNCT
ftr-377	273	18	since	since	SCONJ
ftr-377	273	19	any	any	DET
ftr-377	273	20	threshold	threshold	NOUN
ftr-377	273	21	is	be	AUX
ftr-377	273	22	necessarily	necessarily	ADV
ftr-377	273	23	arbitrary	arbitrary	ADJ
ftr-377	273	24	.	.	PUNCT
ftr-377	274	1	60	60	NUM
ftr-377	274	2	9	9	NUM
ftr-377	274	3	.	.	PUNCT
ftr-377	274	4	application	application	NOUN
ftr-377	274	5	of	of	ADP
ftr-377	274	6	an	an	DET
ftr-377	274	7	economic	economic	ADJ
ftr-377	274	8	substance	substance	NOUN
ftr-377	274	9	requirement	requirement	NOUN
ftr-377	274	10	is	be	AUX
ftr-377	274	11	(	(	PUNCT
ftr-377	274	12	or	or	CCONJ
ftr-377	274	13	should	should	AUX
ftr-377	274	14	be	be	AUX
ftr-377	274	15	)	)	PUNCT
ftr-377	274	16	reserved	reserve	VERB
ftr-377	274	17	for	for	ADP
ftr-377	274	18	tax	tax	NOUN
ftr-377	274	19	shelters.61	shelters.61	NOUN
ftr-377	274	20	10	10	NUM
ftr-377	274	21	.	.	PUNCT
ftr-377	275	1	judicial	judicial	ADJ
ftr-377	275	2	imposition	imposition	NOUN
ftr-377	275	3	of	of	ADP
ftr-377	275	4	an	an	DET
ftr-377	275	5	economic	economic	ADJ
ftr-377	275	6	substance	substance	NOUN
ftr-377	275	7	requirement	requirement	NOUN
ftr-377	275	8	is	be	AUX
ftr-377	275	9	a	a	DET
ftr-377	275	10	somewhat	somewhat	ADV
ftr-377	275	11	unconventional	unconventional	ADJ
ftr-377	275	12	approach	approach	NOUN
ftr-377	275	13	to	to	ADP
ftr-377	275	14	statutory	statutory	ADJ
ftr-377	275	15	interpretation.62	interpretation.62	NOUN
ftr-377	275	16	11	11	NUM
ftr-377	275	17	.	.	PUNCT
ftr-377	276	1	judicial	judicial	ADJ
ftr-377	276	2	imposition	imposition	NOUN
ftr-377	276	3	of	of	ADP
ftr-377	276	4	an	an	DET
ftr-377	276	5	economic	economic	ADJ
ftr-377	276	6	substance	substance	NOUN
ftr-377	276	7	requirement	requirement	NOUN
ftr-377	276	8	is	be	AUX
ftr-377	276	9	not	not	PART
ftr-377	276	10	a	a	DET
ftr-377	276	11	legitimate	legitimate	ADJ
ftr-377	276	12	application	application	NOUN
ftr-377	276	13	of	of	ADP
ftr-377	276	14	statutory	statutory	ADJ
ftr-377	276	15	interpretation.63	interpretation.63	PROPN
ftr-377	276	16	56	56	NUM
ftr-377	276	17	.	.	PUNCT
ftr-377	277	1	joseph	joseph	PROPN
ftr-377	277	2	bankman	bankman	PROPN
ftr-377	277	3	,	,	PUNCT
ftr-377	277	4	the	the	DET
ftr-377	277	5	economic	economic	ADJ
ftr-377	277	6	substance	substance	NOUN
ftr-377	277	7	doctrine	doctrine	NOUN
ftr-377	277	8	,	,	PUNCT
ftr-377	277	9	74	74	NUM
ftr-377	277	10	s.cal	s.cal	ADJ
ftr-377	277	11	.	.	PUNCT
ftr-377	278	1	l.	l.	PROPN
ftr-377	278	2	rev	rev	PROPN
ftr-377	278	3	.	.	PROPN
ftr-377	278	4	5	5	NUM
ftr-377	278	5	,	,	PUNCT
ftr-377	278	6	29	29	NUM
ftr-377	278	7	(	(	PUNCT
ftr-377	278	8	2000	2000	NUM
ftr-377	278	9	)	)	PUNCT
ftr-377	278	10	.	.	PUNCT
ftr-377	279	1	57	57	NUM
ftr-377	279	2	.	.	PUNCT
ftr-377	279	3	alvin	alvin	PROPN
ftr-377	279	4	c	c	PROPN
ftr-377	279	5	warren	warren	PROPN
ftr-377	279	6	,	,	PUNCT
ftr-377	279	7	jr	jr	PROPN
ftr-377	279	8	,	,	PUNCT
ftr-377	279	9	the	the	DET
ftr-377	279	10	requirement	requirement	NOUN
ftr-377	279	11	of	of	ADP
ftr-377	279	12	economic	economic	ADJ
ftr-377	279	13	profit	profit	NOUN
ftr-377	279	14	in	in	ADP
ftr-377	279	15	tax	tax	NOUN
ftr-377	279	16	motivated	motivate	VERB
ftr-377	279	17	transactions	transaction	NOUN
ftr-377	279	18	,	,	PUNCT
ftr-377	279	19	59	59	NUM
ftr-377	279	20	taxes	taxis	NOUN
ftr-377	279	21	985	985	NUM
ftr-377	279	22	,	,	PUNCT
ftr-377	279	23	991	991	NUM
ftr-377	279	24	(	(	PUNCT
ftr-377	279	25	1981	1981	NUM
ftr-377	279	26	)	)	PUNCT
ftr-377	279	27	;	;	PUNCT
ftr-377	279	28	bittker	bittker	NOUN
ftr-377	279	29	&	&	CCONJ
ftr-377	279	30	lokken	lokken	PROPN
ftr-377	279	31	,	,	PUNCT
ftr-377	279	32	federal	federal	ADJ
ftr-377	279	33	taxation	taxation	NOUN
ftr-377	279	34	of	of	ADP
ftr-377	279	35	income	income	NOUN
ftr-377	279	36	,	,	PUNCT
ftr-377	279	37	estates	estate	NOUN
ftr-377	279	38	and	and	CCONJ
ftr-377	279	39	gifts	gift	NOUN
ftr-377	279	40	4.3.4a	4.3.4a	NUM
ftr-377	279	41	(	(	PUNCT
ftr-377	279	42	2008	2008	NUM
ftr-377	279	43	)	)	PUNCT
ftr-377	279	44	;	;	PUNCT
ftr-377	279	45	david	david	PROPN
ftr-377	279	46	p.	p.	PROPN
ftr-377	279	47	hariton	hariton	PROPN
ftr-377	279	48	,	,	PUNCT
ftr-377	279	49	when	when	SCONJ
ftr-377	279	50	and	and	CCONJ
ftr-377	279	51	how	how	SCONJ
ftr-377	279	52	should	should	AUX
ftr-377	279	53	the	the	DET
ftr-377	279	54	economic	economic	ADJ
ftr-377	279	55	substance	substance	NOUN
ftr-377	279	56	doctrine	doctrine	NOUN
ftr-377	279	57	be	be	AUX
ftr-377	279	58	applied	apply	VERB
ftr-377	279	59	?	?	PUNCT
ftr-377	279	60	,	,	PUNCT
ftr-377	279	61	60	60	NUM
ftr-377	279	62	tax	tax	NOUN
ftr-377	279	63	l.	l.	PROPN
ftr-377	279	64	rev	rev	PROPN
ftr-377	279	65	.	.	PROPN
ftr-377	279	66	29	29	NUM
ftr-377	279	67	,	,	PUNCT
ftr-377	279	68	55	55	NUM
ftr-377	279	69	(	(	PUNCT
ftr-377	279	70	2006	2006	NUM
ftr-377	279	71	)	)	PUNCT
ftr-377	279	72	;	;	PUNCT
ftr-377	279	73	joseph	joseph	PROPN
ftr-377	279	74	bankman	bankman	PROPN
ftr-377	279	75	,	,	PUNCT
ftr-377	279	76	the	the	DET
ftr-377	279	77	economic	economic	ADJ
ftr-377	279	78	substance	substance	NOUN
ftr-377	279	79	doctrine	doctrine	NOUN
ftr-377	279	80	,	,	PUNCT
ftr-377	279	81	74	74	NUM
ftr-377	279	82	s.cal	s.cal	ADJ
ftr-377	279	83	.	.	PUNCT
ftr-377	280	1	l.	l.	PROPN
ftr-377	280	2	rev	rev	PROPN
ftr-377	280	3	.	.	PROPN
ftr-377	280	4	5	5	NUM
ftr-377	280	5	,	,	PUNCT
ftr-377	280	6	11	11	NUM
ftr-377	280	7	-	-	SYM
ftr-377	280	8	12	12	NUM
ftr-377	280	9	(	(	PUNCT
ftr-377	280	10	2000	2000	NUM
ftr-377	280	11	)	)	PUNCT
ftr-377	280	12	.	.	PUNCT
ftr-377	281	1	58	58	NUM
ftr-377	281	2	.	.	PUNCT
ftr-377	282	1	alvin	alvin	PROPN
ftr-377	282	2	c	c	PROPN
ftr-377	282	3	warren	warren	PROPN
ftr-377	282	4	,	,	PUNCT
ftr-377	282	5	jr	jr	PROPN
ftr-377	282	6	,	,	PUNCT
ftr-377	282	7	the	the	DET
ftr-377	282	8	requirement	requirement	NOUN
ftr-377	282	9	of	of	ADP
ftr-377	282	10	economic	economic	ADJ
ftr-377	282	11	profit	profit	NOUN
ftr-377	282	12	in	in	ADP
ftr-377	282	13	tax	tax	NOUN
ftr-377	282	14	motivated	motivate	VERB
ftr-377	282	15	transactions	transaction	NOUN
ftr-377	282	16	,	,	PUNCT
ftr-377	282	17	59	59	NUM
ftr-377	282	18	taxes	taxis	NOUN
ftr-377	282	19	985	985	NUM
ftr-377	282	20	,	,	PUNCT
ftr-377	282	21	992	992	NUM
ftr-377	282	22	(	(	PUNCT
ftr-377	282	23	1981	1981	NUM
ftr-377	282	24	)	)	PUNCT
ftr-377	282	25	;	;	PUNCT
ftr-377	282	26	david	david	PROPN
ftr-377	282	27	p.	p.	PROPN
ftr-377	282	28	hariton	hariton	PROPN
ftr-377	282	29	,	,	PUNCT
ftr-377	282	30	when	when	SCONJ
ftr-377	282	31	and	and	CCONJ
ftr-377	282	32	how	how	SCONJ
ftr-377	282	33	should	should	AUX
ftr-377	282	34	the	the	DET
ftr-377	282	35	economic	economic	ADJ
ftr-377	282	36	substance	substance	NOUN
ftr-377	282	37	doctrine	doctrine	NOUN
ftr-377	282	38	be	be	AUX
ftr-377	282	39	applied	apply	VERB
ftr-377	282	40	?	?	PUNCT
ftr-377	282	41	,	,	PUNCT
ftr-377	282	42	60	60	NUM
ftr-377	282	43	tax	tax	NOUN
ftr-377	282	44	l.	l.	PROPN
ftr-377	282	45	rev	rev	PROPN
ftr-377	282	46	.	.	PROPN
ftr-377	282	47	29	29	NUM
ftr-377	282	48	,	,	PUNCT
ftr-377	282	49	37	37	NUM
ftr-377	282	50	(	(	PUNCT
ftr-377	282	51	2006	2006	NUM
ftr-377	282	52	)	)	PUNCT
ftr-377	282	53	.	.	PUNCT
ftr-377	283	1	59	59	NUM
ftr-377	283	2	.	.	PUNCT
ftr-377	283	3	alvin	alvin	PROPN
ftr-377	283	4	c	c	PROPN
ftr-377	283	5	warren	warren	PROPN
ftr-377	283	6	,	,	PUNCT
ftr-377	283	7	jr	jr	PROPN
ftr-377	283	8	,	,	PUNCT
ftr-377	283	9	the	the	DET
ftr-377	283	10	requirement	requirement	NOUN
ftr-377	283	11	of	of	ADP
ftr-377	283	12	economic	economic	ADJ
ftr-377	283	13	profit	profit	NOUN
ftr-377	283	14	in	in	ADP
ftr-377	283	15	tax	tax	NOUN
ftr-377	283	16	motivated	motivate	VERB
ftr-377	283	17	transactions	transaction	NOUN
ftr-377	283	18	,	,	PUNCT
ftr-377	283	19	59	59	NUM
ftr-377	283	20	taxes	taxis	NOUN
ftr-377	283	21	985	985	NUM
ftr-377	283	22	,	,	PUNCT
ftr-377	283	23	989	989	NUM
ftr-377	283	24	(	(	PUNCT
ftr-377	283	25	1981	1981	NUM
ftr-377	283	26	)	)	PUNCT
ftr-377	283	27	;	;	PUNCT
ftr-377	283	28	daniel	daniel	PROPN
ftr-377	283	29	shaviro	shaviro	PROPN
ftr-377	283	30	&	&	CCONJ
ftr-377	283	31	david	david	PROPN
ftr-377	283	32	weisbach	weisbach	PROPN
ftr-377	283	33	,	,	PUNCT
ftr-377	283	34	the	the	DET
ftr-377	283	35	5th	5th	ADJ
ftr-377	283	36	circuit	circuit	NOUN
ftr-377	283	37	gets	get	VERB
ftr-377	283	38	in	in	ADP
ftr-377	283	39	wrong	wrong	NOUN
ftr-377	283	40	in	in	ADP
ftr-377	283	41	compaq	compaq	PROPN
ftr-377	283	42	v.	v.	ADP
ftr-377	283	43	commissioner	commissioner	PROPN
ftr-377	283	44	,	,	PUNCT
ftr-377	283	45	tax	tax	NOUN
ftr-377	283	46	notes	note	NOUN
ftr-377	283	47	511	511	NUM
ftr-377	283	48	(	(	PUNCT
ftr-377	283	49	jan	jan	PROPN
ftr-377	283	50	.	.	PROPN
ftr-377	283	51	28	28	NUM
ftr-377	283	52	,	,	PUNCT
ftr-377	283	53	2002	2002	NUM
ftr-377	283	54	)	)	PUNCT
ftr-377	283	55	at	at	ADP
ftr-377	283	56	513	513	NUM
ftr-377	283	57	.	.	PUNCT
ftr-377	284	1	60	60	NUM
ftr-377	284	2	.	.	PUNCT
ftr-377	285	1	alvin	alvin	PROPN
ftr-377	285	2	c	c	PROPN
ftr-377	285	3	warren	warren	PROPN
ftr-377	285	4	,	,	PUNCT
ftr-377	285	5	jr	jr	PROPN
ftr-377	285	6	,	,	PUNCT
ftr-377	285	7	the	the	DET
ftr-377	285	8	requirement	requirement	NOUN
ftr-377	285	9	of	of	ADP
ftr-377	285	10	economic	economic	ADJ
ftr-377	285	11	profit	profit	NOUN
ftr-377	285	12	in	in	ADP
ftr-377	285	13	tax	tax	NOUN
ftr-377	285	14	motivated	motivate	VERB
ftr-377	285	15	transactions	transaction	NOUN
ftr-377	285	16	,	,	PUNCT
ftr-377	285	17	59	59	NUM
ftr-377	285	18	taxes	taxis	NOUN
ftr-377	285	19	985	985	NUM
ftr-377	285	20	,	,	PUNCT
ftr-377	285	21	987	987	NUM
ftr-377	285	22	(	(	PUNCT
ftr-377	285	23	1981	1981	NUM
ftr-377	285	24	)	)	PUNCT
ftr-377	285	25	.	.	PUNCT
ftr-377	286	1	61	61	NUM
ftr-377	286	2	.	.	PUNCT
ftr-377	287	1	see	see	VERB
ftr-377	287	2	peter	peter	PROPN
ftr-377	287	3	c	c	PROPN
ftr-377	287	4	canellos	canello	NOUN
ftr-377	287	5	,	,	PUNCT
ftr-377	287	6	a	a	DET
ftr-377	287	7	tax	tax	NOUN
ftr-377	287	8	practitioner	practitioner	NOUN
ftr-377	287	9	's	's	PART
ftr-377	287	10	perspective	perspective	NOUN
ftr-377	287	11	on	on	ADP
ftr-377	287	12	substance	substance	NOUN
ftr-377	287	13	,	,	PUNCT
ftr-377	287	14	form	form	NOUN
ftr-377	287	15	and	and	CCONJ
ftr-377	287	16	business	business	NOUN
ftr-377	287	17	purpose	purpose	NOUN
ftr-377	287	18	in	in	ADP
ftr-377	287	19	structuring	structure	VERB
ftr-377	287	20	business	business	NOUN
ftr-377	287	21	transactions	transaction	NOUN
ftr-377	287	22	,	,	PUNCT
ftr-377	287	23	54	54	NUM
ftr-377	287	24	smu	smu	PROPN
ftr-377	287	25	l.	l.	PROPN
ftr-377	287	26	rev	rev	PROPN
ftr-377	287	27	.	.	PROPN
ftr-377	287	28	47	47	NUM
ftr-377	287	29	,	,	PUNCT
ftr-377	287	30	51	51	NUM
ftr-377	287	31	-	-	SYM
ftr-377	287	32	52	52	NUM
ftr-377	287	33	(	(	PUNCT
ftr-377	287	34	2001	2001	NUM
ftr-377	287	35	)	)	PUNCT
ftr-377	287	36	;	;	PUNCT
ftr-377	287	37	daniel	daniel	PROPN
ftr-377	287	38	shaviro	shaviro	PROPN
ftr-377	287	39	&	&	CCONJ
ftr-377	287	40	david	david	PROPN
ftr-377	287	41	weisbach	weisbach	PROPN
ftr-377	287	42	,	,	PUNCT
ftr-377	287	43	the	the	DET
ftr-377	287	44	5th	5th	ADJ
ftr-377	287	45	circuit	circuit	NOUN
ftr-377	287	46	gets	get	VERB
ftr-377	287	47	in	in	ADP
ftr-377	287	48	wrong	wrong	NOUN
ftr-377	287	49	in	in	ADP
ftr-377	287	50	compaq	compaq	PROPN
ftr-377	287	51	v.	v.	ADP
ftr-377	287	52	commissioner	commissioner	PROPN
ftr-377	287	53	,	,	PUNCT
ftr-377	287	54	tax	tax	NOUN
ftr-377	287	55	notes	note	NOUN
ftr-377	287	56	511	511	NUM
ftr-377	287	57	(	(	PUNCT
ftr-377	287	58	jan	jan	PROPN
ftr-377	287	59	.	.	PROPN
ftr-377	287	60	28	28	NUM
ftr-377	287	61	,	,	PUNCT
ftr-377	287	62	2002	2002	NUM
ftr-377	287	63	)	)	PUNCT
ftr-377	287	64	at	at	ADP
ftr-377	287	65	513	513	NUM
ftr-377	287	66	,	,	PUNCT
ftr-377	287	67	515	515	NUM
ftr-377	287	68	.	.	NOUN
ftr-377	287	69	62	62	NUM
ftr-377	287	70	.	.	PUNCT
ftr-377	288	1	joseph	joseph	PROPN
ftr-377	288	2	bankman	bankman	PROPN
ftr-377	288	3	,	,	PUNCT
ftr-377	288	4	the	the	DET
ftr-377	288	5	economic	economic	ADJ
ftr-377	288	6	substance	substance	NOUN
ftr-377	288	7	doctrine	doctrine	NOUN
ftr-377	288	8	,	,	PUNCT
ftr-377	288	9	74	74	NUM
ftr-377	288	10	s.cal	s.cal	ADJ
ftr-377	288	11	.	.	PUNCT
ftr-377	289	1	l.	l.	PROPN
ftr-377	289	2	rev	rev	PROPN
ftr-377	289	3	.	.	PROPN
ftr-377	289	4	5	5	NUM
ftr-377	289	5	,	,	PUNCT
ftr-377	289	6	11	11	NUM
ftr-377	289	7	(	(	PUNCT
ftr-377	289	8	2000	2000	NUM
ftr-377	289	9	)	)	PUNCT
ftr-377	289	10	.	.	PUNCT
ftr-377	290	1	63	63	NUM
ftr-377	290	2	.	.	PUNCT
ftr-377	291	1	joseph	joseph	PROPN
ftr-377	291	2	isenbergh	isenbergh	PROPN
ftr-377	291	3	,	,	PUNCT
ftr-377	291	4	musings	musing	NOUN
ftr-377	291	5	on	on	ADP
ftr-377	291	6	form	form	NOUN
ftr-377	291	7	and	and	CCONJ
ftr-377	291	8	substance	substance	NOUN
ftr-377	291	9	in	in	ADP
ftr-377	291	10	taxation	taxation	NOUN
ftr-377	291	11	,	,	PUNCT
ftr-377	291	12	49	49	NUM
ftr-377	291	13	u.	u.	NOUN
ftr-377	291	14	chi	chi	PROPN
ftr-377	291	15	.	.	PUNCT
ftr-377	292	1	l.	l.	PROPN
ftr-377	292	2	rev	rev	PROPN
ftr-377	292	3	.	.	PROPN
ftr-377	292	4	859	859	NUM
ftr-377	292	5	,	,	PUNCT
ftr-377	292	6	876	876	NUM
ftr-377	292	7	(	(	PUNCT
ftr-377	292	8	1982	1982	NUM
ftr-377	292	9	)	)	PUNCT
ftr-377	292	10	.	.	PUNCT
ftr-377	293	1	[	[	X
ftr-377	293	2	vol9:9	vol9:9	NOUN
ftr-377	293	3	economics	economic	NOUN
ftr-377	293	4	and	and	CCONJ
ftr-377	293	5	economic	economic	ADJ
ftr-377	293	6	substance	substance	NOUN
ftr-377	293	7	12	12	NUM
ftr-377	293	8	.	.	PUNCT
ftr-377	294	1	judicial	judicial	ADJ
ftr-377	294	2	imposition	imposition	NOUN
ftr-377	294	3	of	of	ADP
ftr-377	294	4	an	an	DET
ftr-377	294	5	economic	economic	ADJ
ftr-377	294	6	substance	substance	NOUN
ftr-377	294	7	requirement	requirement	NOUN
ftr-377	294	8	is	be	AUX
ftr-377	294	9	a	a	DET
ftr-377	294	10	heroic	heroic	ADJ
ftr-377	294	11	,	,	PUNCT
ftr-377	294	12	commendable	commendable	ADJ
ftr-377	294	13	application	application	NOUN
ftr-377	294	14	of	of	ADP
ftr-377	294	15	statutory	statutory	ADJ
ftr-377	294	16	interpretation	interpretation	NOUN
ftr-377	294	17	because	because	SCONJ
ftr-377	294	18	it	it	PRON
ftr-377	294	19	is	be	AUX
ftr-377	294	20	not	not	PART
ftr-377	294	21	possible	possible	ADJ
ftr-377	294	22	for	for	SCONJ
ftr-377	294	23	the	the	DET
ftr-377	294	24	government	government	NOUN
ftr-377	294	25	to	to	PART
ftr-377	294	26	anticipate	anticipate	VERB
ftr-377	294	27	tax	tax	NOUN
ftr-377	294	28	planning	planning	NOUN
ftr-377	294	29	opportunities	opportunity	NOUN
ftr-377	294	30	introduced	introduce	VERB
ftr-377	294	31	by	by	ADP
ftr-377	294	32	new	new	ADJ
ftr-377	294	33	tax	tax	NOUN
ftr-377	294	34	legislation.64	legislation.64	PROPN
ftr-377	294	35	13	13	NUM
ftr-377	294	36	.	.	PUNCT
ftr-377	295	1	the	the	DET
ftr-377	295	2	focus	focus	NOUN
ftr-377	295	3	on	on	ADP
ftr-377	295	4	statutory	statutory	ADJ
ftr-377	295	5	interpretation	interpretation	NOUN
ftr-377	295	6	"	"	PUNCT
ftr-377	295	7	is	be	AUX
ftr-377	295	8	a	a	DET
ftr-377	295	9	red	red	ADJ
ftr-377	295	10	herring	herring	NOUN
ftr-377	295	11	"	"	PUNCT
ftr-377	295	12	because	because	SCONJ
ftr-377	295	13	the	the	DET
ftr-377	295	14	economic	economic	ADJ
ftr-377	295	15	substance	substance	NOUN
ftr-377	295	16	doctrine	doctrine	NOUN
ftr-377	295	17	can	can	AUX
ftr-377	295	18	always	always	ADV
ftr-377	295	19	be	be	AUX
ftr-377	295	20	codified.65	codified.65	ADP
ftr-377	295	21	14	14	NUM
ftr-377	295	22	.	.	PUNCT
ftr-377	296	1	the	the	DET
ftr-377	296	2	economic	economic	ADJ
ftr-377	296	3	substance	substance	NOUN
ftr-377	296	4	doctrine	doctrine	NOUN
ftr-377	296	5	will	will	AUX
ftr-377	296	6	ultimately	ultimately	ADV
ftr-377	296	7	be	be	AUX
ftr-377	296	8	undermined	undermine	VERB
ftr-377	296	9	if	if	SCONJ
ftr-377	296	10	the	the	DET
ftr-377	296	11	government	government	NOUN
ftr-377	296	12	is	be	AUX
ftr-377	296	13	too	too	ADV
ftr-377	296	14	aggressive	aggressive	ADJ
ftr-377	296	15	and	and	CCONJ
ftr-377	296	16	indiscriminate	indiscriminate	ADJ
ftr-377	296	17	in	in	ADP
ftr-377	296	18	asserting	assert	VERB
ftr-377	296	19	it.66	it.66	VERB
ftr-377	296	20	15	15	NUM
ftr-377	296	21	.	.	PUNCT
ftr-377	297	1	the	the	DET
ftr-377	297	2	economic	economic	ADJ
ftr-377	297	3	substance	substance	NOUN
ftr-377	297	4	doctrine	doctrine	NOUN
ftr-377	297	5	should	should	AUX
ftr-377	297	6	incorporate	incorporate	VERB
ftr-377	297	7	implicit	implicit	ADJ
ftr-377	297	8	taxes	taxis	NOUN
ftr-377	297	9	in	in	ADP
ftr-377	297	10	calculating	calculate	VERB
ftr-377	297	11	pretax	pretax	ADJ
ftr-377	297	12	profit.67	profit.67	NOUN
ftr-377	297	13	16	16	NUM
ftr-377	297	14	.	.	PUNCT
ftr-377	298	1	the	the	DET
ftr-377	298	2	economic	economic	ADJ
ftr-377	298	3	substance	substance	NOUN
ftr-377	298	4	doctrine	doctrine	NOUN
ftr-377	298	5	is	be	AUX
ftr-377	298	6	sound	sound	ADJ
ftr-377	298	7	but	but	CCONJ
ftr-377	298	8	the	the	DET
ftr-377	298	9	pretax	pretax	ADJ
ftr-377	298	10	profit	profit	NOUN
ftr-377	298	11	tax	tax	NOUN
ftr-377	298	12	is	be	AUX
ftr-377	298	13	not	not	PART
ftr-377	298	14	its	its	PRON
ftr-377	298	15	essence	essence	NOUN
ftr-377	298	16	,	,	PUNCT
ftr-377	298	17	or	or	CCONJ
ftr-377	298	18	is	be	AUX
ftr-377	298	19	not	not	PART
ftr-377	298	20	relevant.68	relevant.68	NOUN
ftr-377	298	21	since	since	SCONJ
ftr-377	298	22	the	the	DET
ftr-377	298	23	codification	codification	NOUN
ftr-377	298	24	of	of	ADP
ftr-377	298	25	economic	economic	ADJ
ftr-377	298	26	substance	substance	NOUN
ftr-377	298	27	only	only	ADV
ftr-377	298	28	applies	apply	VERB
ftr-377	298	29	to	to	ADP
ftr-377	298	30	transactions	transaction	NOUN
ftr-377	298	31	undertaken	undertake	VERB
ftr-377	298	32	after	after	ADP
ftr-377	298	33	march	march	PROPN
ftr-377	298	34	30	30	NUM
ftr-377	298	35	,	,	PUNCT
ftr-377	298	36	2010	2010	NUM
ftr-377	298	37	,	,	PUNCT
ftr-377	298	38	it	it	PRON
ftr-377	298	39	should	should	AUX
ftr-377	298	40	be	be	AUX
ftr-377	298	41	some	some	DET
ftr-377	298	42	time	time	NOUN
ftr-377	298	43	before	before	SCONJ
ftr-377	298	44	case	case	NOUN
ftr-377	298	45	law	law	NOUN
ftr-377	298	46	confronts	confront	VERB
ftr-377	298	47	its	its	PRON
ftr-377	298	48	implications	implication	NOUN
ftr-377	298	49	.	.	PUNCT
ftr-377	299	1	il	il	PROPN
ftr-377	299	2	.	.	PROPN
ftr-377	299	3	economics	economic	NOUN
ftr-377	299	4	of	of	ADP
ftr-377	299	5	economic	economic	ADJ
ftr-377	299	6	substance	substance	NOUN
ftr-377	299	7	a.	a.	NOUN
ftr-377	299	8	the	the	DET
ftr-377	299	9	economic	economic	ADJ
ftr-377	299	10	irrelevance	irrelevance	NOUN
ftr-377	299	11	of	of	ADP
ftr-377	299	12	economic	economic	ADJ
ftr-377	299	13	substance	substance	NOUN
ftr-377	299	14	because	because	SCONJ
ftr-377	299	15	of	of	ADP
ftr-377	299	16	the	the	DET
ftr-377	299	17	effect	effect	NOUN
ftr-377	299	18	of	of	ADP
ftr-377	299	19	conventional	conventional	ADJ
ftr-377	299	20	taxation	taxation	NOUN
ftr-377	299	21	on	on	ADP
ftr-377	299	22	prices	price	NOUN
ftr-377	299	23	throughout	throughout	ADP
ftr-377	299	24	the	the	DET
ftr-377	299	25	economy	economy	NOUN
ftr-377	299	26	,	,	PUNCT
ftr-377	299	27	the	the	DET
ftr-377	299	28	fact	fact	NOUN
ftr-377	299	29	that	that	SCONJ
ftr-377	299	30	an	an	DET
ftr-377	299	31	investment	investment	NOUN
ftr-377	299	32	has	have	AUX
ftr-377	299	33	an	an	DET
ftr-377	299	34	after	after	ADP
ftr-377	299	35	-	-	PUNCT
ftr-377	299	36	tax	tax	NOUN
ftr-377	299	37	profit	profit	NOUN
ftr-377	299	38	but	but	CCONJ
ftr-377	299	39	lacks	lack	VERB
ftr-377	299	40	a	a	DET
ftr-377	299	41	64	64	NUM
ftr-377	299	42	.	.	PUNCT
ftr-377	300	1	see	see	VERB
ftr-377	300	2	peter	peter	PROPN
ftr-377	300	3	c	c	PROPN
ftr-377	300	4	canellos	canello	NOUN
ftr-377	300	5	,	,	PUNCT
ftr-377	300	6	a	a	DET
ftr-377	300	7	tax	tax	NOUN
ftr-377	300	8	practitioner	practitioner	NOUN
ftr-377	300	9	's	's	PART
ftr-377	300	10	perspective	perspective	NOUN
ftr-377	300	11	on	on	ADP
ftr-377	300	12	substance	substance	NOUN
ftr-377	300	13	,	,	PUNCT
ftr-377	300	14	form	form	NOUN
ftr-377	300	15	and	and	CCONJ
ftr-377	300	16	business	business	NOUN
ftr-377	300	17	purpose	purpose	NOUN
ftr-377	300	18	in	in	ADP
ftr-377	300	19	structuring	structure	VERB
ftr-377	300	20	business	business	NOUN
ftr-377	300	21	transactions	transaction	NOUN
ftr-377	300	22	,	,	PUNCT
ftr-377	300	23	54	54	NUM
ftr-377	300	24	smu	smu	PROPN
ftr-377	300	25	l.	l.	PROPN
ftr-377	300	26	rev	rev	PROPN
ftr-377	300	27	.	.	PROPN
ftr-377	300	28	47	47	NUM
ftr-377	300	29	,	,	PUNCT
ftr-377	300	30	51	51	NUM
ftr-377	300	31	-	-	SYM
ftr-377	300	32	52	52	NUM
ftr-377	300	33	(	(	PUNCT
ftr-377	300	34	2001	2001	NUM
ftr-377	300	35	)	)	PUNCT
ftr-377	300	36	;	;	PUNCT
ftr-377	300	37	1	1	NUM
ftr-377	300	38	randolph	randolph	PROPN
ftr-377	300	39	e.	e.	PROPN
ftr-377	300	40	paul	paul	PROPN
ftr-377	300	41	&	&	CCONJ
ftr-377	300	42	jacob	jacob	PROPN
ftr-377	300	43	mertens	mertens	PROPN
ftr-377	300	44	,	,	PUNCT
ftr-377	300	45	jr	jr	PROPN
ftr-377	300	46	,	,	PUNCT
ftr-377	300	47	the	the	DET
ftr-377	300	48	law	law	NOUN
ftr-377	300	49	of	of	ADP
ftr-377	300	50	federal	federal	ADJ
ftr-377	300	51	income	income	NOUN
ftr-377	300	52	taxation	taxation	NOUN
ftr-377	300	53	§	§	PROPN
ftr-377	300	54	306	306	NUM
ftr-377	300	55	(	(	PUNCT
ftr-377	300	56	1934	1934	NUM
ftr-377	300	57	)	)	PUNCT
ftr-377	300	58	;	;	PUNCT
ftr-377	301	1	cf	cf	X
ftr-377	301	2	.	.	PUNCT
ftr-377	302	1	daniel	daniel	PROPN
ftr-377	302	2	shaviro	shaviro	PROPN
ftr-377	302	3	,	,	PUNCT
ftr-377	302	4	the	the	DET
ftr-377	302	5	story	story	NOUN
ftr-377	302	6	of	of	ADP
ftr-377	302	7	knetsch	knetsch	PROPN
ftr-377	302	8	:	:	PUNCT
ftr-377	302	9	judicial	judicial	ADJ
ftr-377	302	10	doctrines	doctrine	NOUN
ftr-377	302	11	combating	combat	VERB
ftr-377	302	12	tax	tax	NOUN
ftr-377	302	13	avoidance	avoidance	NOUN
ftr-377	302	14	,	,	PUNCT
ftr-377	302	15	in	in	ADP
ftr-377	302	16	tax	tax	NOUN
ftr-377	302	17	stories	story	NOUN
ftr-377	302	18	313	313	NUM
ftr-377	302	19	,	,	PUNCT
ftr-377	302	20	315	315	NUM
ftr-377	302	21	,	,	PUNCT
ftr-377	302	22	369	369	NUM
ftr-377	302	23	(	(	PUNCT
ftr-377	302	24	paul	paul	PROPN
ftr-377	302	25	caron	caron	PROPN
ftr-377	302	26	ed	ed	PROPN
ftr-377	302	27	.	.	PROPN
ftr-377	302	28	2003	2003	NUM
ftr-377	302	29	)	)	PUNCT
ftr-377	302	30	;	;	PUNCT
ftr-377	302	31	daniel	daniel	PROPN
ftr-377	302	32	n	n	PRON
ftr-377	302	33	shaviro	shaviro	NOUN
ftr-377	302	34	,	,	PUNCT
ftr-377	302	35	economic	economic	ADJ
ftr-377	302	36	substance	substance	NOUN
ftr-377	302	37	,	,	PUNCT
ftr-377	302	38	corporate	corporate	ADJ
ftr-377	302	39	tax	tax	NOUN
ftr-377	302	40	shelters	shelter	NOUN
ftr-377	302	41	and	and	CCONJ
ftr-377	302	42	the	the	DET
ftr-377	302	43	compaq	compaq	NOUN
ftr-377	302	44	case	case	NOUN
ftr-377	302	45	,	,	PUNCT
ftr-377	302	46	tax	tax	NOUN
ftr-377	302	47	notes	note	NOUN
ftr-377	302	48	int'l	int'l	ADP
ftr-377	302	49	1581	1581	NUM
ftr-377	302	50	,	,	PUNCT
ftr-377	302	51	oct	oct	PROPN
ftr-377	302	52	.	.	PROPN
ftr-377	302	53	2	2	NUM
ftr-377	302	54	,	,	PUNCT
ftr-377	302	55	2000	2000	NUM
ftr-377	302	56	at	at	ADP
ftr-377	302	57	1607	1607	NUM
ftr-377	302	58	.	.	PUNCT
ftr-377	303	1	65	65	NUM
ftr-377	303	2	.	.	PUNCT
ftr-377	304	1	david	david	PROPN
ftr-377	304	2	a.	a.	PROPN
ftr-377	304	3	weisbach	weisbach	PROPN
ftr-377	304	4	,	,	PUNCT
ftr-377	304	5	ten	ten	NUM
ftr-377	304	6	truths	truth	NOUN
ftr-377	304	7	about	about	ADP
ftr-377	304	8	tax	tax	NOUN
ftr-377	304	9	shelters	shelter	NOUN
ftr-377	304	10	,	,	PUNCT
ftr-377	304	11	55	55	NUM
ftr-377	304	12	tax	tax	NOUN
ftr-377	304	13	l.	l.	PROPN
ftr-377	304	14	rev	rev	PROPN
ftr-377	304	15	.	.	PROPN
ftr-377	304	16	215	215	NUM
ftr-377	304	17	,	,	PUNCT
ftr-377	304	18	219	219	NUM
ftr-377	304	19	(	(	PUNCT
ftr-377	304	20	2002	2002	NUM
ftr-377	304	21	)	)	PUNCT
ftr-377	304	22	.	.	PUNCT
ftr-377	305	1	for	for	ADP
ftr-377	305	2	discussion	discussion	NOUN
ftr-377	305	3	of	of	ADP
ftr-377	305	4	this	this	DET
ftr-377	305	5	claim	claim	NOUN
ftr-377	305	6	,	,	PUNCT
ftr-377	305	7	see	see	VERB
ftr-377	305	8	brian	brian	PROPN
ftr-377	305	9	galle	galle	PROPN
ftr-377	305	10	,	,	PUNCT
ftr-377	305	11	interpretative	interpretative	ADJ
ftr-377	305	12	theory	theory	NOUN
ftr-377	305	13	and	and	CCONJ
ftr-377	305	14	tax	tax	NOUN
ftr-377	305	15	shelter	shelter	NOUN
ftr-377	305	16	regulation	regulation	NOUN
ftr-377	305	17	,	,	PUNCT
ftr-377	305	18	26	26	NUM
ftr-377	305	19	va	va	NOUN
ftr-377	305	20	.	.	PUNCT
ftr-377	306	1	tax	tax	PROPN
ftr-377	306	2	rev	rev	PROPN
ftr-377	306	3	.	.	PROPN
ftr-377	306	4	357	357	NUM
ftr-377	306	5	(	(	PUNCT
ftr-377	306	6	2006	2006	NUM
ftr-377	306	7	)	)	PUNCT
ftr-377	306	8	.	.	PUNCT
ftr-377	307	1	66	66	NUM
ftr-377	307	2	.	.	PUNCT
ftr-377	308	1	george	george	PROPN
ftr-377	308	2	k	k	PROPN
ftr-377	308	3	yin	yin	PROPN
ftr-377	308	4	,	,	PUNCT
ftr-377	308	5	"	"	PUNCT
ftr-377	308	6	the	the	DET
ftr-377	308	7	problem	problem	NOUN
ftr-377	308	8	of	of	ADP
ftr-377	308	9	corporate	corporate	ADJ
ftr-377	308	10	tax	tax	NOUN
ftr-377	308	11	shelters	shelter	NOUN
ftr-377	308	12	:	:	PUNCT
ftr-377	308	13	uncertain	uncertain	ADJ
ftr-377	308	14	dimensions	dimension	NOUN
ftr-377	308	15	,	,	PUNCT
ftr-377	308	16	unwise	unwise	ADJ
ftr-377	308	17	approaches	approach	NOUN
ftr-377	308	18	,	,	PUNCT
ftr-377	308	19	"	"	PUNCT
ftr-377	308	20	55	55	NUM
ftr-377	308	21	tax	tax	NOUN
ftr-377	308	22	l.	l.	PROPN
ftr-377	308	23	rev	rev	PROPN
ftr-377	308	24	.	.	PROPN
ftr-377	308	25	405	405	NUM
ftr-377	308	26	,	,	PUNCT
ftr-377	308	27	407	407	NUM
ftr-377	308	28	(	(	PUNCT
ftr-377	308	29	2002	2002	NUM
ftr-377	308	30	)	)	PUNCT
ftr-377	308	31	;	;	PUNCT
ftr-377	308	32	david	david	PROPN
ftr-377	308	33	p.	p.	PROPN
ftr-377	308	34	hariton	hariton	PROPN
ftr-377	308	35	,	,	PUNCT
ftr-377	308	36	when	when	SCONJ
ftr-377	308	37	and	and	CCONJ
ftr-377	308	38	how	how	SCONJ
ftr-377	308	39	should	should	AUX
ftr-377	308	40	the	the	DET
ftr-377	308	41	economic	economic	ADJ
ftr-377	308	42	substance	substance	NOUN
ftr-377	308	43	doctrine	doctrine	NOUN
ftr-377	308	44	be	be	AUX
ftr-377	308	45	applied	apply	VERB
ftr-377	308	46	?	?	PUNCT
ftr-377	308	47	,	,	PUNCT
ftr-377	308	48	60	60	NUM
ftr-377	308	49	tax	tax	NOUN
ftr-377	308	50	l.	l.	PROPN
ftr-377	308	51	rev	rev	PROPN
ftr-377	308	52	.	.	PROPN
ftr-377	308	53	29	29	NUM
ftr-377	308	54	,	,	PUNCT
ftr-377	308	55	34	34	NUM
ftr-377	308	56	(	(	PUNCT
ftr-377	308	57	2006	2006	NUM
ftr-377	308	58	)	)	PUNCT
ftr-377	308	59	.	.	PUNCT
ftr-377	309	1	67	67	NUM
ftr-377	309	2	.	.	PUNCT
ftr-377	310	1	michael	michael	PROPN
ftr-377	310	2	s.	s.	PROPN
ftr-377	310	3	knoll	knoll	PROPN
ftr-377	310	4	,	,	PUNCT
ftr-377	310	5	compaq	compaq	PROPN
ftr-377	310	6	redux	redux	NOUN
ftr-377	310	7	:	:	PUNCT
ftr-377	310	8	implicit	implicit	ADJ
ftr-377	310	9	taxes	taxis	NOUN
ftr-377	310	10	and	and	CCONJ
ftr-377	310	11	the	the	DET
ftr-377	310	12	question	question	NOUN
ftr-377	310	13	of	of	ADP
ftr-377	310	14	pre	pre	ADJ
ftr-377	310	15	-	-	ADJ
ftr-377	310	16	tax	tax	ADJ
ftr-377	310	17	profit	profit	NOUN
ftr-377	310	18	,	,	PUNCT
ftr-377	310	19	26	26	NUM
ftr-377	310	20	va	va	NOUN
ftr-377	310	21	.	.	PUNCT
ftr-377	311	1	tax	tax	PROPN
ftr-377	311	2	rev	rev	PROPN
ftr-377	311	3	.	.	PROPN
ftr-377	311	4	821	821	NUM
ftr-377	311	5	,	,	PUNCT
ftr-377	311	6	84344	84344	NUM
ftr-377	311	7	(	(	PUNCT
ftr-377	311	8	2007	2007	NUM
ftr-377	311	9	)	)	PUNCT
ftr-377	311	10	;	;	PUNCT
ftr-377	311	11	cf	cf	NOUN
ftr-377	311	12	charlotte	charlotte	PROPN
ftr-377	311	13	crane	crane	NOUN
ftr-377	311	14	,	,	PUNCT
ftr-377	311	15	some	some	DET
ftr-377	311	16	explicit	explicit	ADJ
ftr-377	311	17	thinking	thinking	NOUN
ftr-377	311	18	about	about	ADP
ftr-377	311	19	implicit	implicit	ADJ
ftr-377	311	20	taxes	taxis	NOUN
ftr-377	311	21	,	,	PUNCT
ftr-377	311	22	52	52	NUM
ftr-377	311	23	smu	smu	PROPN
ftr-377	311	24	l.	l.	PROPN
ftr-377	311	25	rev	rev	PROPN
ftr-377	311	26	.	.	PROPN
ftr-377	311	27	339	339	NUM
ftr-377	311	28	,	,	PUNCT
ftr-377	311	29	361	361	NUM
ftr-377	311	30	(	(	PUNCT
ftr-377	311	31	1999	1999	NUM
ftr-377	311	32	)	)	PUNCT
ftr-377	311	33	.	.	PUNCT
ftr-377	312	1	68	68	NUM
ftr-377	312	2	.	.	PUNCT
ftr-377	313	1	david	david	PROPN
ftr-377	313	2	p.	p.	PROPN
ftr-377	313	3	hariton	hariton	PROPN
ftr-377	313	4	,	,	PUNCT
ftr-377	313	5	sorting	sort	VERB
ftr-377	313	6	out	out	ADP
ftr-377	313	7	the	the	DET
ftr-377	313	8	tangle	tangle	NOUN
ftr-377	313	9	of	of	ADP
ftr-377	313	10	econ	econ	PROPN
ftr-377	313	11	substance	substance	NOUN
ftr-377	313	12	,	,	PUNCT
ftr-377	313	13	52	52	NUM
ftr-377	313	14	tax	tax	NOUN
ftr-377	313	15	lawy	lawy	NOUN
ftr-377	313	16	.	.	PUNCT
ftr-377	314	1	235	235	NUM
ftr-377	314	2	(	(	PUNCT
ftr-377	314	3	1999	1999	NUM
ftr-377	314	4	)	)	PUNCT
ftr-377	314	5	;	;	PUNCT
ftr-377	314	6	peter	peter	PROPN
ftr-377	314	7	c.	c.	PROPN
ftr-377	314	8	canellos	canellos	PROPN
ftr-377	314	9	,	,	PUNCT
ftr-377	314	10	a	a	DET
ftr-377	314	11	tax	tax	NOUN
ftr-377	314	12	practitioner	practitioner	NOUN
ftr-377	314	13	's	's	PART
ftr-377	314	14	perspective	perspective	NOUN
ftr-377	314	15	on	on	ADP
ftr-377	314	16	substance	substance	NOUN
ftr-377	314	17	,	,	PUNCT
ftr-377	314	18	form	form	NOUN
ftr-377	314	19	and	and	CCONJ
ftr-377	314	20	business	business	NOUN
ftr-377	314	21	purpose	purpose	NOUN
ftr-377	314	22	in	in	ADP
ftr-377	314	23	structuring	structure	VERB
ftr-377	314	24	business	business	NOUN
ftr-377	314	25	transactions	transaction	NOUN
ftr-377	314	26	,	,	PUNCT
ftr-377	314	27	54	54	NUM
ftr-377	314	28	smu	smu	PROPN
ftr-377	314	29	l.	l.	PROPN
ftr-377	314	30	rev	rev	PROPN
ftr-377	314	31	.	.	PROPN
ftr-377	314	32	47	47	NUM
ftr-377	314	33	,	,	PUNCT
ftr-377	314	34	51	51	NUM
ftr-377	314	35	-	-	SYM
ftr-377	314	36	52	52	NUM
ftr-377	314	37	(	(	PUNCT
ftr-377	314	38	2001	2001	NUM
ftr-377	314	39	)	)	PUNCT
ftr-377	314	40	;	;	PUNCT
ftr-377	314	41	charlene	charlene	PROPN
ftr-377	314	42	d.	d.	PROPN
ftr-377	314	43	luke	luke	PROPN
ftr-377	314	44	,	,	PUNCT
ftr-377	314	45	risk	risk	NOUN
ftr-377	314	46	,	,	PUNCT
ftr-377	314	47	return	return	NOUN
ftr-377	314	48	and	and	CCONJ
ftr-377	314	49	objective	objective	ADJ
ftr-377	314	50	economic	economic	ADJ
ftr-377	314	51	substance	substance	NOUN
ftr-377	314	52	,	,	PUNCT
ftr-377	314	53	27	27	NUM
ftr-377	314	54	va	va	NOUN
ftr-377	314	55	.	.	PUNCT
ftr-377	314	56	tax	tax	PROPN
ftr-377	314	57	rev	rev	PROPN
ftr-377	314	58	.	.	PROPN
ftr-377	314	59	783	783	NUM
ftr-377	314	60	,	,	PUNCT
ftr-377	314	61	793	793	NUM
ftr-377	314	62	-	-	SYM
ftr-377	314	63	804	804	NUM
ftr-377	314	64	(	(	PUNCT
ftr-377	314	65	2008	2008	NUM
ftr-377	314	66	)	)	PUNCT
ftr-377	314	67	.	.	PUNCT
ftr-377	315	1	20101	20101	NUM
ftr-377	315	2	florida	florida	PROPN
ftr-377	315	3	tax	tax	NOUN
ftr-377	315	4	review	review	NOUN
ftr-377	315	5	pretax	pretax	ADJ
ftr-377	315	6	profit	profit	NOUN
ftr-377	315	7	is	be	AUX
ftr-377	315	8	not	not	PART
ftr-377	315	9	a	a	DET
ftr-377	315	10	sensible	sensible	ADJ
ftr-377	315	11	test	test	NOUN
ftr-377	315	12	of	of	ADP
ftr-377	315	13	economic	economic	ADJ
ftr-377	315	14	substance	substance	NOUN
ftr-377	315	15	or	or	CCONJ
ftr-377	315	16	economic	economic	ADJ
ftr-377	315	17	efficiency	efficiency	NOUN
ftr-377	315	18	.	.	PUNCT
ftr-377	316	1	although	although	SCONJ
ftr-377	316	2	some	some	DET
ftr-377	316	3	academic	academic	ADJ
ftr-377	316	4	supporters	supporter	NOUN
ftr-377	316	5	of	of	ADP
ftr-377	316	6	an	an	DET
ftr-377	316	7	economic	economic	ADJ
ftr-377	316	8	substance	substance	NOUN
ftr-377	316	9	requirement	requirement	NOUN
ftr-377	316	10	do	do	AUX
ftr-377	316	11	repudiate	repudiate	VERB
ftr-377	316	12	any	any	DET
ftr-377	316	13	economic	economic	ADJ
ftr-377	316	14	rationale	rationale	NOUN
ftr-377	316	15	for	for	ADP
ftr-377	316	16	the	the	DET
ftr-377	316	17	doctrine	doctrine	NOUN
ftr-377	316	18	,	,	PUNCT
ftr-377	316	19	69	69	NUM
ftr-377	316	20	they	they	PRON
ftr-377	316	21	do	do	AUX
ftr-377	316	22	not	not	PART
ftr-377	316	23	explain	explain	VERB
ftr-377	316	24	why	why	SCONJ
ftr-377	316	25	the	the	DET
ftr-377	316	26	various	various	ADJ
ftr-377	316	27	tests	test	NOUN
ftr-377	316	28	lack	lack	VERB
ftr-377	316	29	economic	economic	ADJ
ftr-377	316	30	significance	significance	NOUN
ftr-377	316	31	.	.	PUNCT
ftr-377	317	1	in	in	ADP
ftr-377	317	2	the	the	DET
ftr-377	317	3	absence	absence	NOUN
ftr-377	317	4	of	of	ADP
ftr-377	317	5	taxes	taxis	NOUN
ftr-377	317	6	,	,	PUNCT
ftr-377	317	7	the	the	DET
ftr-377	317	8	existence	existence	NOUN
ftr-377	317	9	of	of	ADP
ftr-377	317	10	a	a	DET
ftr-377	317	11	positive	positive	ADJ
ftr-377	317	12	or	or	CCONJ
ftr-377	317	13	at	at	ADP
ftr-377	317	14	least	least	ADJ
ftr-377	317	15	nonnegative	nonnegative	ADJ
ftr-377	317	16	profit	profit	NOUN
ftr-377	317	17	is	be	AUX
ftr-377	317	18	relevant	relevant	ADJ
ftr-377	317	19	to	to	ADP
ftr-377	317	20	economic	economic	ADJ
ftr-377	317	21	efficiency	efficiency	NOUN
ftr-377	317	22	.	.	PUNCT
ftr-377	318	1	further	far	ADV
ftr-377	318	2	,	,	PUNCT
ftr-377	318	3	once	once	SCONJ
ftr-377	318	4	taxes	taxis	NOUN
ftr-377	318	5	are	be	AUX
ftr-377	318	6	introduced	introduce	VERB
ftr-377	318	7	,	,	PUNCT
ftr-377	318	8	some	some	DET
ftr-377	318	9	profitable	profitable	ADJ
ftr-377	318	10	projects	project	NOUN
ftr-377	318	11	may	may	AUX
ftr-377	318	12	not	not	PART
ftr-377	318	13	be	be	AUX
ftr-377	318	14	efficient	efficient	ADJ
ftr-377	318	15	and	and	CCONJ
ftr-377	318	16	some	some	DET
ftr-377	318	17	efficient	efficient	ADJ
ftr-377	318	18	one	one	NOUN
ftr-377	318	19	may	may	AUX
ftr-377	318	20	be	be	AUX
ftr-377	318	21	unprofitable	unprofitable	ADJ
ftr-377	318	22	.	.	PUNCT
ftr-377	319	1	so	so	ADV
ftr-377	319	2	the	the	DET
ftr-377	319	3	notion	notion	NOUN
ftr-377	319	4	that	that	SCONJ
ftr-377	319	5	pretax	pretax	ADJ
ftr-377	319	6	profit	profit	NOUN
ftr-377	319	7	is	be	AUX
ftr-377	319	8	germane	germane	ADJ
ftr-377	319	9	to	to	ADP
ftr-377	319	10	efficiency	efficiency	NOUN
ftr-377	319	11	has	have	VERB
ftr-377	319	12	superficial	superficial	ADJ
ftr-377	319	13	appeal	appeal	NOUN
ftr-377	319	14	.	.	PUNCT
ftr-377	320	1	this	this	DET
ftr-377	320	2	section	section	NOUN
ftr-377	320	3	of	of	ADP
ftr-377	320	4	the	the	DET
ftr-377	320	5	paper	paper	NOUN
ftr-377	320	6	explains	explain	VERB
ftr-377	320	7	why	why	SCONJ
ftr-377	320	8	,	,	PUNCT
ftr-377	320	9	despite	despite	SCONJ
ftr-377	320	10	the	the	DET
ftr-377	320	11	connection	connection	NOUN
ftr-377	320	12	between	between	ADP
ftr-377	320	13	profit	profit	NOUN
ftr-377	320	14	maximization	maximization	NOUN
ftr-377	320	15	and	and	CCONJ
ftr-377	320	16	efficiency	efficiency	NOUN
ftr-377	320	17	,	,	PUNCT
ftr-377	320	18	the	the	DET
ftr-377	320	19	economic	economic	ADJ
ftr-377	320	20	substance	substance	NOUN
ftr-377	320	21	doctrine	doctrine	NOUN
ftr-377	320	22	's	's	PART
ftr-377	320	23	distinction	distinction	NOUN
ftr-377	320	24	between	between	ADP
ftr-377	320	25	pretax	pretax	ADJ
ftr-377	320	26	profit	profit	NOUN
ftr-377	320	27	and	and	CCONJ
ftr-377	320	28	after	after	ADP
ftr-377	320	29	-	-	PUNCT
ftr-377	320	30	tax	tax	NOUN
ftr-377	320	31	profit	profit	NOUN
ftr-377	320	32	is	be	AUX
ftr-377	320	33	not	not	PART
ftr-377	320	34	sound	sound	ADJ
ftr-377	320	35	as	as	ADP
ftr-377	320	36	a	a	DET
ftr-377	320	37	matter	matter	NOUN
ftr-377	320	38	of	of	ADP
ftr-377	320	39	economic	economic	ADJ
ftr-377	320	40	theory	theory	NOUN
ftr-377	320	41	.	.	PUNCT
ftr-377	321	1	in	in	ADP
ftr-377	321	2	a	a	DET
ftr-377	321	3	world	world	NOUN
ftr-377	321	4	without	without	ADP
ftr-377	321	5	any	any	DET
ftr-377	321	6	taxes	taxis	NOUN
ftr-377	321	7	,	,	PUNCT
ftr-377	321	8	it	it	PRON
ftr-377	321	9	would	would	AUX
ftr-377	321	10	make	make	VERB
ftr-377	321	11	sense	sense	NOUN
ftr-377	321	12	to	to	PART
ftr-377	321	13	say	say	VERB
ftr-377	321	14	that	that	SCONJ
ftr-377	321	15	investments	investment	NOUN
ftr-377	321	16	in	in	ADP
ftr-377	321	17	projects	project	NOUN
ftr-377	321	18	with	with	ADP
ftr-377	321	19	positive	positive	ADJ
ftr-377	321	20	returns	return	NOUN
ftr-377	321	21	have	have	VERB
ftr-377	321	22	economic	economic	ADJ
ftr-377	321	23	substance	substance	NOUN
ftr-377	321	24	,	,	PUNCT
ftr-377	321	25	because	because	SCONJ
ftr-377	321	26	prices	price	NOUN
ftr-377	321	27	signal	signal	VERB
ftr-377	321	28	the	the	DET
ftr-377	321	29	relative	relative	ADJ
ftr-377	321	30	costs	cost	NOUN
ftr-377	321	31	and	and	CCONJ
ftr-377	321	32	benefits	benefit	NOUN
ftr-377	321	33	of	of	ADP
ftr-377	321	34	outputs	output	NOUN
ftr-377	321	35	produced	produce	VERB
ftr-377	321	36	and	and	CCONJ
ftr-377	321	37	resources	resource	NOUN
ftr-377	321	38	consumed.7	consumed.7	NOUN
ftr-377	321	39	°	°	PUNCT
ftr-377	322	1	so	so	CCONJ
ftr-377	322	2	if	if	SCONJ
ftr-377	322	3	solid	solid	ADJ
ftr-377	322	4	gold	gold	NOUN
ftr-377	322	5	paperweights	paperweight	NOUN
ftr-377	322	6	command	command	VERB
ftr-377	322	7	a	a	DET
ftr-377	322	8	price	price	NOUN
ftr-377	322	9	of	of	ADP
ftr-377	322	10	$	$	SYM
ftr-377	322	11	200	200	NUM
ftr-377	322	12	but	but	CCONJ
ftr-377	322	13	require	require	VERB
ftr-377	322	14	$	$	SYM
ftr-377	322	15	500	500	NUM
ftr-377	322	16	of	of	ADP
ftr-377	322	17	gold	gold	NOUN
ftr-377	322	18	to	to	PART
ftr-377	322	19	make	make	VERB
ftr-377	322	20	,	,	PUNCT
ftr-377	322	21	it	it	PRON
ftr-377	322	22	is	be	AUX
ftr-377	322	23	not	not	PART
ftr-377	322	24	only	only	ADV
ftr-377	322	25	unprofitable	unprofitable	ADJ
ftr-377	322	26	to	to	PART
ftr-377	322	27	produce	produce	VERB
ftr-377	322	28	them	they	PRON
ftr-377	322	29	:	:	PUNCT
ftr-377	322	30	the	the	DET
ftr-377	322	31	relative	relative	ADJ
ftr-377	322	32	prices	price	NOUN
ftr-377	322	33	indicate	indicate	VERB
ftr-377	322	34	that	that	SCONJ
ftr-377	322	35	alternative	alternative	ADJ
ftr-377	322	36	uses	use	NOUN
ftr-377	322	37	of	of	ADP
ftr-377	322	38	gold	gold	NOUN
ftr-377	322	39	yield	yield	NOUN
ftr-377	322	40	outputs	output	NOUN
ftr-377	322	41	people	people	NOUN
ftr-377	322	42	prefer	prefer	VERB
ftr-377	322	43	to	to	PART
ftr-377	322	44	sold	sell	VERB
ftr-377	322	45	gold	gold	NOUN
ftr-377	322	46	paperweights	paperweight	NOUN
ftr-377	322	47	.	.	PUNCT
ftr-377	323	1	further	far	ADV
ftr-377	323	2	,	,	PUNCT
ftr-377	323	3	the	the	DET
ftr-377	323	4	relative	relative	ADJ
ftr-377	323	5	prices	price	NOUN
ftr-377	323	6	of	of	ADP
ftr-377	323	7	inputs	input	NOUN
ftr-377	323	8	signal	signal	VERB
ftr-377	323	9	the	the	DET
ftr-377	323	10	relative	relative	ADJ
ftr-377	323	11	scarcity	scarcity	NOUN
ftr-377	323	12	of	of	ADP
ftr-377	323	13	inputs	input	NOUN
ftr-377	323	14	.	.	PUNCT
ftr-377	324	1	if	if	SCONJ
ftr-377	324	2	labor	labor	NOUN
ftr-377	324	3	is	be	AUX
ftr-377	324	4	scarce	scarce	ADJ
ftr-377	324	5	,	,	PUNCT
ftr-377	324	6	for	for	ADP
ftr-377	324	7	example	example	NOUN
ftr-377	324	8	because	because	SCONJ
ftr-377	324	9	the	the	DET
ftr-377	324	10	working	work	VERB
ftr-377	324	11	age	age	NOUN
ftr-377	324	12	population	population	NOUN
ftr-377	324	13	is	be	AUX
ftr-377	324	14	small	small	ADJ
ftr-377	324	15	,	,	PUNCT
ftr-377	324	16	or	or	CCONJ
ftr-377	324	17	because	because	SCONJ
ftr-377	324	18	of	of	ADP
ftr-377	324	19	the	the	DET
ftr-377	324	20	value	value	NOUN
ftr-377	324	21	people	people	NOUN
ftr-377	324	22	place	place	VERB
ftr-377	324	23	on	on	ADP
ftr-377	324	24	leisure	leisure	NOUN
ftr-377	324	25	time	time	NOUN
ftr-377	324	26	higher	high	ADJ
ftr-377	324	27	wages	wage	NOUN
ftr-377	324	28	will	will	AUX
ftr-377	324	29	induce	induce	VERB
ftr-377	324	30	producers	producer	NOUN
ftr-377	324	31	to	to	PART
ftr-377	324	32	use	use	VERB
ftr-377	324	33	more	more	ADV
ftr-377	324	34	capitalintensive	capitalintensive	ADJ
ftr-377	324	35	methods	method	NOUN
ftr-377	324	36	of	of	ADP
ftr-377	324	37	providing	provide	VERB
ftr-377	324	38	goods	good	NOUN
ftr-377	324	39	and	and	CCONJ
ftr-377	324	40	services	service	NOUN
ftr-377	324	41	.	.	PUNCT
ftr-377	325	1	to	to	PART
ftr-377	325	2	pursue	pursue	VERB
ftr-377	325	3	this	this	DET
ftr-377	325	4	analysis	analysis	NOUN
ftr-377	325	5	further	far	ADV
ftr-377	325	6	and	and	CCONJ
ftr-377	325	7	consider	consider	VERB
ftr-377	325	8	the	the	DET
ftr-377	325	9	implications	implication	NOUN
ftr-377	325	10	of	of	ADP
ftr-377	325	11	taxes	taxis	NOUN
ftr-377	325	12	on	on	ADP
ftr-377	325	13	profits	profit	NOUN
ftr-377	325	14	and	and	CCONJ
ftr-377	325	15	efficiency	efficiency	NOUN
ftr-377	325	16	,	,	PUNCT
ftr-377	325	17	the	the	DET
ftr-377	325	18	following	follow	VERB
ftr-377	325	19	discussion	discussion	NOUN
ftr-377	325	20	applies	apply	VERB
ftr-377	325	21	some	some	DET
ftr-377	325	22	basic	basic	ADJ
ftr-377	325	23	principles	principle	NOUN
ftr-377	325	24	of	of	ADP
ftr-377	325	25	supply	supply	NOUN
ftr-377	325	26	and	and	CCONJ
ftr-377	325	27	demand	demand	NOUN
ftr-377	325	28	and	and	CCONJ
ftr-377	325	29	public	public	ADJ
ftr-377	325	30	finance	finance	NOUN
ftr-377	325	31	economics	economic	NOUN
ftr-377	325	32	.	.	PUNCT
ftr-377	326	1	stripped	strip	VERB
ftr-377	326	2	down	down	ADP
ftr-377	326	3	to	to	ADP
ftr-377	326	4	economic	economic	ADJ
ftr-377	326	5	fundamentals	fundamental	NOUN
ftr-377	326	6	,	,	PUNCT
ftr-377	326	7	a	a	DET
ftr-377	326	8	business	business	NOUN
ftr-377	326	9	plan	plan	NOUN
ftr-377	326	10	is	be	AUX
ftr-377	326	11	a	a	DET
ftr-377	326	12	specification	specification	NOUN
ftr-377	326	13	of	of	ADP
ftr-377	326	14	an	an	DET
ftr-377	326	15	output	output	NOUN
ftr-377	326	16	target	target	NOUN
ftr-377	326	17	,	,	PUNCT
ftr-377	326	18	q	q	X
ftr-377	326	19	,	,	PUNCT
ftr-377	326	20	and	and	CCONJ
ftr-377	326	21	a	a	DET
ftr-377	326	22	production	production	NOUN
ftr-377	326	23	strategy	strategy	NOUN
ftr-377	326	24	:	:	PUNCT
ftr-377	326	25	a	a	DET
ftr-377	326	26	combination	combination	NOUN
ftr-377	326	27	of	of	ADP
ftr-377	326	28	inputs	input	NOUN
ftr-377	326	29	,	,	PUNCT
ftr-377	326	30	labor	labor	NOUN
ftr-377	326	31	,	,	PUNCT
ftr-377	326	32	l	l	NOUN
ftr-377	326	33	,	,	PUNCT
ftr-377	326	34	and	and	CCONJ
ftr-377	326	35	capital	capital	NOUN
ftr-377	326	36	,	,	PUNCT
ftr-377	326	37	k	k	PROPN
ftr-377	326	38	,	,	PUNCT
ftr-377	326	39	say	say	VERB
ftr-377	326	40	,	,	PUNCT
ftr-377	326	41	and	and	CCONJ
ftr-377	326	42	a	a	DET
ftr-377	326	43	production	production	NOUN
ftr-377	326	44	method	method	NOUN
ftr-377	326	45	that	that	PRON
ftr-377	326	46	yields	yield	VERB
ftr-377	326	47	the	the	DET
ftr-377	326	48	output	output	NOUN
ftr-377	326	49	q.	q.	PROPN
ftr-377	326	50	economic	economic	ADJ
ftr-377	326	51	profit	profit	NOUN
ftr-377	326	52	,	,	PUNCT
ftr-377	326	53	0	0	NUM
ftr-377	326	54	,	,	PUNCT
ftr-377	326	55	is	be	AUX
ftr-377	326	56	revenue	revenue	NOUN
ftr-377	326	57	minus	minus	CCONJ
ftr-377	326	58	factor	factor	NOUN
ftr-377	326	59	costs	cost	NOUN
ftr-377	326	60	:	:	PUNCT
ftr-377	326	61	e	e	X
ftr-377	326	62	]	]	X
ftr-377	326	63	=	=	SYM
ftr-377	326	64	pq	pq	INTJ
ftr-377	326	65	(	(	PUNCT
ftr-377	326	66	wl	wl	PROPN
ftr-377	326	67	+	+	CCONJ
ftr-377	326	68	rk	rk	NOUN
ftr-377	326	69	)	)	PUNCT
ftr-377	326	70	,	,	PUNCT
ftr-377	326	71	where	where	SCONJ
ftr-377	326	72	p	p	NOUN
ftr-377	326	73	is	be	AUX
ftr-377	326	74	the	the	DET
ftr-377	326	75	sales	sale	NOUN
ftr-377	326	76	price	price	NOUN
ftr-377	326	77	of	of	ADP
ftr-377	326	78	the	the	DET
ftr-377	326	79	product	product	NOUN
ftr-377	326	80	and	and	CCONJ
ftr-377	326	81	w	w	PROPN
ftr-377	326	82	and	and	CCONJ
ftr-377	326	83	r	r	NOUN
ftr-377	326	84	are	be	AUX
ftr-377	326	85	the	the	DET
ftr-377	326	86	prices	price	NOUN
ftr-377	326	87	of	of	ADP
ftr-377	326	88	the	the	DET
ftr-377	326	89	factors	factor	NOUN
ftr-377	326	90	,	,	PUNCT
ftr-377	326	91	labor	labor	NOUN
ftr-377	326	92	and	and	CCONJ
ftr-377	326	93	capital	capital	NOUN
ftr-377	326	94	,	,	PUNCT
ftr-377	326	95	respectively	respectively	ADV
ftr-377	326	96	.	.	PUNCT
ftr-377	327	1	with	with	ADP
ftr-377	327	2	competitive	competitive	ADJ
ftr-377	327	3	product	product	NOUN
ftr-377	327	4	and	and	CCONJ
ftr-377	327	5	factor	factor	NOUN
ftr-377	327	6	markets	market	NOUN
ftr-377	327	7	,	,	PUNCT
ftr-377	327	8	if	if	SCONJ
ftr-377	327	9	economic	economic	ADJ
ftr-377	327	10	profit	profit	NOUN
ftr-377	327	11	d	d	NOUN
ftr-377	327	12	is	be	AUX
ftr-377	327	13	negative	negative	ADJ
ftr-377	327	14	(	(	PUNCT
ftr-377	327	15	the	the	DET
ftr-377	327	16	business	business	NOUN
ftr-377	327	17	plan	plan	NOUN
ftr-377	327	18	is	be	AUX
ftr-377	327	19	unprofitable	unprofitable	ADJ
ftr-377	327	20	)	)	PUNCT
ftr-377	327	21	,	,	PUNCT
ftr-377	327	22	then	then	ADV
ftr-377	327	23	there	there	PRON
ftr-377	327	24	is	be	VERB
ftr-377	327	25	some	some	DET
ftr-377	327	26	other	other	ADJ
ftr-377	327	27	way	way	NOUN
ftr-377	327	28	of	of	ADP
ftr-377	327	29	using	use	VERB
ftr-377	327	30	the	the	DET
ftr-377	327	31	resources	resource	NOUN
ftr-377	327	32	that	that	PRON
ftr-377	327	33	would	would	AUX
ftr-377	327	34	make	make	VERB
ftr-377	327	35	at	at	ADV
ftr-377	327	36	least	least	ADJ
ftr-377	327	37	69	69	NUM
ftr-377	327	38	.	.	PUNCT
ftr-377	328	1	daniel	daniel	PROPN
ftr-377	328	2	shaviro	shaviro	PROPN
ftr-377	328	3	&	&	CCONJ
ftr-377	328	4	david	david	PROPN
ftr-377	328	5	weisbach	weisbach	PROPN
ftr-377	328	6	,	,	PUNCT
ftr-377	328	7	the	the	DET
ftr-377	328	8	5th	5th	ADJ
ftr-377	328	9	circuit	circuit	NOUN
ftr-377	328	10	gets	get	VERB
ftr-377	328	11	in	in	ADP
ftr-377	328	12	wrong	wrong	NOUN
ftr-377	328	13	in	in	ADP
ftr-377	328	14	compaq	compaq	PROPN
ftr-377	328	15	v.	v.	ADP
ftr-377	328	16	commissioner	commissioner	PROPN
ftr-377	328	17	,	,	PUNCT
ftr-377	328	18	tax	tax	NOUN
ftr-377	328	19	notes	note	NOUN
ftr-377	328	20	511	511	NUM
ftr-377	328	21	,	,	PUNCT
ftr-377	328	22	515	515	NUM
ftr-377	328	23	(	(	PUNCT
ftr-377	328	24	jan	jan	PROPN
ftr-377	328	25	.	.	PROPN
ftr-377	328	26	28	28	NUM
ftr-377	328	27	,	,	PUNCT
ftr-377	328	28	2002	2002	NUM
ftr-377	328	29	)	)	PUNCT
ftr-377	328	30	;	;	PUNCT
ftr-377	328	31	daniel	daniel	PROPN
ftr-377	328	32	shaviro	shaviro	PROPN
ftr-377	328	33	,	,	PUNCT
ftr-377	328	34	economic	economic	ADJ
ftr-377	328	35	substance	substance	NOUN
ftr-377	328	36	,	,	PUNCT
ftr-377	328	37	corporate	corporate	ADJ
ftr-377	328	38	tax	tax	NOUN
ftr-377	328	39	shelters	shelter	NOUN
ftr-377	328	40	and	and	CCONJ
ftr-377	328	41	the	the	DET
ftr-377	328	42	compaq	compaq	NOUN
ftr-377	328	43	case	case	NOUN
ftr-377	328	44	,	,	PUNCT
ftr-377	328	45	tax	tax	NOUN
ftr-377	328	46	notes	note	NOUN
ftr-377	328	47	int'l	int'l	ADP
ftr-377	328	48	1581	1581	NUM
ftr-377	328	49	,	,	PUNCT
ftr-377	328	50	1582	1582	NUM
ftr-377	328	51	(	(	PUNCT
ftr-377	328	52	oct	oct	PROPN
ftr-377	328	53	.	.	PROPN
ftr-377	328	54	2	2	NUM
ftr-377	328	55	,	,	PUNCT
ftr-377	328	56	2000	2000	NUM
ftr-377	328	57	)	)	PUNCT
ftr-377	328	58	;	;	PUNCT
ftr-377	328	59	alvin	alvin	PROPN
ftr-377	328	60	c	c	PROPN
ftr-377	328	61	warren	warren	PROPN
ftr-377	328	62	,	,	PUNCT
ftr-377	328	63	jr	jr	PROPN
ftr-377	328	64	,	,	PUNCT
ftr-377	328	65	the	the	DET
ftr-377	328	66	requirement	requirement	NOUN
ftr-377	328	67	of	of	ADP
ftr-377	328	68	economic	economic	ADJ
ftr-377	328	69	profit	profit	NOUN
ftr-377	328	70	in	in	ADP
ftr-377	328	71	tax	tax	NOUN
ftr-377	328	72	motivated	motivate	VERB
ftr-377	328	73	transactions	transaction	NOUN
ftr-377	328	74	,	,	PUNCT
ftr-377	328	75	59	59	NUM
ftr-377	328	76	taxes	taxis	NOUN
ftr-377	328	77	985	985	NUM
ftr-377	328	78	,	,	PUNCT
ftr-377	328	79	989	989	NUM
ftr-377	328	80	-	-	SYM
ftr-377	328	81	90	90	NUM
ftr-377	328	82	(	(	PUNCT
ftr-377	328	83	1981	1981	NUM
ftr-377	328	84	)	)	PUNCT
ftr-377	328	85	.	.	PUNCT
ftr-377	329	1	70	70	X
ftr-377	329	2	.	.	X
ftr-377	330	1	see	see	VERB
ftr-377	330	2	william	william	PROPN
ftr-377	330	3	j	j	PROPN
ftr-377	330	4	baumol	baumol	PROPN
ftr-377	330	5	,	,	PUNCT
ftr-377	330	6	economic	economic	ADJ
ftr-377	330	7	theory	theory	NOUN
ftr-377	330	8	and	and	CCONJ
ftr-377	330	9	operations	operation	NOUN
ftr-377	330	10	analysis	analysis	NOUN
ftr-377	330	11	506ff	506ff	NOUN
ftr-377	330	12	(	(	PUNCT
ftr-377	330	13	4th	4th	ADJ
ftr-377	330	14	ed	ed	NOUN
ftr-377	330	15	1977	1977	NUM
ftr-377	330	16	)	)	PUNCT
ftr-377	330	17	;	;	PUNCT
ftr-377	330	18	hal	hal	PROPN
ftr-377	330	19	varian	varian	PROPN
ftr-377	330	20	,	,	PUNCT
ftr-377	330	21	microeconomic	microeconomic	ADJ
ftr-377	330	22	analysis	analysis	NOUN
ftr-377	330	23	(	(	PUNCT
ftr-377	330	24	3rd	3rd	NOUN
ftr-377	330	25	ed	ed	NOUN
ftr-377	330	26	1992	1992	NUM
ftr-377	330	27	)	)	PUNCT
ftr-377	330	28	.	.	PUNCT
ftr-377	331	1	[	[	X
ftr-377	331	2	vol9:9	vol9:9	NOUN
ftr-377	331	3	economics	economic	NOUN
ftr-377	331	4	and	and	CCONJ
ftr-377	331	5	economic	economic	ADJ
ftr-377	331	6	substance	substance	NOUN
ftr-377	331	7	one	one	NUM
ftr-377	331	8	person	person	NOUN
ftr-377	331	9	better	well	ADJ
ftr-377	331	10	off	off	ADP
ftr-377	331	11	and	and	CCONJ
ftr-377	331	12	no	no	DET
ftr-377	331	13	one	one	NOUN
ftr-377	331	14	else	else	ADV
ftr-377	331	15	worse	bad	ADJ
ftr-377	331	16	off7	off7	NOUN
ftr-377	331	17	the	the	DET
ftr-377	331	18	definition	definition	NOUN
ftr-377	331	19	of	of	ADP
ftr-377	331	20	a	a	DET
ftr-377	331	21	pareto	pareto	ADJ
ftr-377	331	22	optimum	optimum	NOUN
ftr-377	331	23	,	,	PUNCT
ftr-377	331	24	the	the	DET
ftr-377	331	25	conventional	conventional	ADJ
ftr-377	331	26	benchmark	benchmark	NOUN
ftr-377	331	27	of	of	ADP
ftr-377	331	28	economic	economic	ADJ
ftr-377	331	29	efficiency.72	efficiency.72	NOUN
ftr-377	331	30	in	in	ADP
ftr-377	331	31	the	the	DET
ftr-377	331	32	long	long	ADJ
ftr-377	331	33	run	run	NOUN
ftr-377	331	34	it	it	PRON
ftr-377	331	35	is	be	AUX
ftr-377	331	36	not	not	PART
ftr-377	331	37	pareto	pareto	VERB
ftr-377	331	38	optimal	optimal	ADJ
ftr-377	331	39	to	to	PART
ftr-377	331	40	produce	produce	VERB
ftr-377	331	41	when	when	SCONJ
ftr-377	331	42	profits	profit	NOUN
ftr-377	331	43	are	be	AUX
ftr-377	331	44	negative	negative	ADJ
ftr-377	331	45	;	;	PUNCT
ftr-377	331	46	there	there	PRON
ftr-377	331	47	is	be	VERB
ftr-377	331	48	a	a	DET
ftr-377	331	49	deadweight	deadweight	NOUN
ftr-377	331	50	loss	loss	NOUN
ftr-377	331	51	.	.	PUNCT
ftr-377	332	1	in	in	ADP
ftr-377	332	2	an	an	DET
ftr-377	332	3	economy	economy	NOUN
ftr-377	332	4	there	there	PRON
ftr-377	332	5	are	be	VERB
ftr-377	332	6	thousands	thousand	NOUN
ftr-377	332	7	of	of	ADP
ftr-377	332	8	product	product	NOUN
ftr-377	332	9	and	and	CCONJ
ftr-377	332	10	factor	factor	NOUN
ftr-377	332	11	markets	market	NOUN
ftr-377	332	12	,	,	PUNCT
ftr-377	332	13	and	and	CCONJ
ftr-377	332	14	competitive	competitive	ADJ
ftr-377	332	15	markets	market	NOUN
ftr-377	332	16	without	without	ADP
ftr-377	332	17	any	any	DET
ftr-377	332	18	taxes	taxis	NOUN
ftr-377	332	19	will	will	AUX
ftr-377	332	20	produce	produce	VERB
ftr-377	332	21	some	some	DET
ftr-377	332	22	equilibrium	equilibrium	NOUN
ftr-377	332	23	of	of	ADP
ftr-377	332	24	production	production	NOUN
ftr-377	332	25	levels	level	NOUN
ftr-377	332	26	,	,	PUNCT
ftr-377	332	27	factor	factor	NOUN
ftr-377	332	28	use	use	NOUN
ftr-377	332	29	and	and	CCONJ
ftr-377	332	30	distribution	distribution	NOUN
ftr-377	332	31	of	of	ADP
ftr-377	332	32	goods	good	NOUN
ftr-377	332	33	and	and	CCONJ
ftr-377	332	34	services	service	NOUN
ftr-377	332	35	to	to	ADP
ftr-377	332	36	consumers	consumer	NOUN
ftr-377	332	37	.	.	PUNCT
ftr-377	333	1	the	the	DET
ftr-377	333	2	equilibrium	equilibrium	NOUN
ftr-377	333	3	will	will	AUX
ftr-377	333	4	be	be	AUX
ftr-377	333	5	pareto	pareto	VERB
ftr-377	333	6	optimal	optimal	ADJ
ftr-377	333	7	and	and	CCONJ
ftr-377	333	8	none	none	NOUN
ftr-377	333	9	of	of	ADP
ftr-377	333	10	the	the	DET
ftr-377	333	11	producers	producer	NOUN
ftr-377	333	12	will	will	AUX
ftr-377	333	13	be	be	AUX
ftr-377	333	14	using	use	VERB
ftr-377	333	15	an	an	DET
ftr-377	333	16	unprofitable	unprofitable	ADJ
ftr-377	333	17	production	production	NOUN
ftr-377	333	18	plan.73	plan.73	NOUN
ftr-377	333	19	in	in	ADP
ftr-377	333	20	general	general	ADJ
ftr-377	333	21	,	,	PUNCT
ftr-377	333	22	economic	economic	ADJ
ftr-377	333	23	equilibrium	equilibrium	NOUN
ftr-377	333	24	depends	depend	VERB
ftr-377	333	25	on	on	ADP
ftr-377	333	26	the	the	DET
ftr-377	333	27	technology	technology	NOUN
ftr-377	333	28	available	available	ADJ
ftr-377	333	29	at	at	ADP
ftr-377	333	30	the	the	DET
ftr-377	333	31	time	time	NOUN
ftr-377	333	32	,	,	PUNCT
ftr-377	333	33	the	the	DET
ftr-377	333	34	resources	resource	NOUN
ftr-377	333	35	of	of	ADP
ftr-377	333	36	the	the	DET
ftr-377	333	37	economy	economy	NOUN
ftr-377	333	38	,	,	PUNCT
ftr-377	333	39	how	how	SCONJ
ftr-377	333	40	those	those	DET
ftr-377	333	41	resources	resource	NOUN
ftr-377	333	42	are	be	AUX
ftr-377	333	43	distributed	distribute	VERB
ftr-377	333	44	among	among	ADP
ftr-377	333	45	people	people	NOUN
ftr-377	333	46	,	,	PUNCT
ftr-377	333	47	and	and	CCONJ
ftr-377	333	48	people	people	NOUN
ftr-377	333	49	's	's	PART
ftr-377	333	50	preferences	preference	NOUN
ftr-377	333	51	(	(	PUNCT
ftr-377	333	52	preferences	preference	NOUN
ftr-377	333	53	for	for	ADP
ftr-377	333	54	various	various	ADJ
ftr-377	333	55	consumption	consumption	NOUN
ftr-377	333	56	goods	good	NOUN
ftr-377	333	57	and	and	CCONJ
ftr-377	333	58	services	service	NOUN
ftr-377	333	59	,	,	PUNCT
ftr-377	333	60	preferences	preference	NOUN
ftr-377	333	61	for	for	ADP
ftr-377	333	62	work	work	NOUN
ftr-377	333	63	in	in	ADP
ftr-377	333	64	general	general	ADJ
ftr-377	333	65	and	and	CCONJ
ftr-377	333	66	for	for	ADP
ftr-377	333	67	particular	particular	ADJ
ftr-377	333	68	types	type	NOUN
ftr-377	333	69	of	of	ADP
ftr-377	333	70	work	work	NOUN
ftr-377	333	71	and	and	CCONJ
ftr-377	333	72	so	so	ADV
ftr-377	333	73	on	on	ADV
ftr-377	333	74	)	)	PUNCT
ftr-377	333	75	.	.	PUNCT
ftr-377	334	1	a	a	DET
ftr-377	334	2	more	more	ADV
ftr-377	334	3	equal	equal	ADJ
ftr-377	334	4	initial	initial	ADJ
ftr-377	334	5	distribution	distribution	NOUN
ftr-377	334	6	of	of	ADP
ftr-377	334	7	resources	resource	NOUN
ftr-377	334	8	,	,	PUNCT
ftr-377	334	9	for	for	ADP
ftr-377	334	10	example	example	NOUN
ftr-377	334	11	,	,	PUNCT
ftr-377	334	12	is	be	AUX
ftr-377	334	13	likely	likely	ADJ
ftr-377	334	14	to	to	PART
ftr-377	334	15	result	result	VERB
ftr-377	334	16	in	in	ADP
ftr-377	334	17	a	a	DET
ftr-377	334	18	different	different	ADJ
ftr-377	334	19	equilibrium	equilibrium	NOUN
ftr-377	334	20	:	:	PUNCT
ftr-377	334	21	consumption	consumption	NOUN
ftr-377	334	22	goods	good	NOUN
ftr-377	334	23	will	will	AUX
ftr-377	334	24	probably	probably	ADV
ftr-377	334	25	be	be	AUX
ftr-377	334	26	distributed	distribute	VERB
ftr-377	334	27	more	more	ADV
ftr-377	334	28	equally	equally	ADV
ftr-377	334	29	,	,	PUNCT
ftr-377	334	30	different	different	ADJ
ftr-377	334	31	levels	level	NOUN
ftr-377	334	32	of	of	ADP
ftr-377	334	33	goods	good	NOUN
ftr-377	334	34	will	will	AUX
ftr-377	334	35	be	be	AUX
ftr-377	334	36	produced	produce	VERB
ftr-377	334	37	and	and	CCONJ
ftr-377	334	38	the	the	DET
ftr-377	334	39	ways	way	NOUN
ftr-377	334	40	in	in	ADP
ftr-377	334	41	which	which	PRON
ftr-377	334	42	factors	factor	NOUN
ftr-377	334	43	are	be	AUX
ftr-377	334	44	deployed	deploy	VERB
ftr-377	334	45	in	in	ADP
ftr-377	334	46	production	production	NOUN
ftr-377	334	47	is	be	AUX
ftr-377	334	48	likely	likely	ADJ
ftr-377	334	49	to	to	PART
ftr-377	334	50	be	be	AUX
ftr-377	334	51	different	different	ADJ
ftr-377	334	52	.	.	PUNCT
ftr-377	335	1	but	but	CCONJ
ftr-377	335	2	the	the	DET
ftr-377	335	3	equilibrium	equilibrium	NOUN
ftr-377	335	4	would	would	AUX
ftr-377	335	5	still	still	ADV
ftr-377	335	6	be	be	AUX
ftr-377	335	7	pareto	pareto	VERB
ftr-377	335	8	optimal	optimal	ADJ
ftr-377	335	9	and	and	CCONJ
ftr-377	335	10	producers	producer	NOUN
ftr-377	335	11	would	would	AUX
ftr-377	335	12	not	not	PART
ftr-377	335	13	be	be	AUX
ftr-377	335	14	running	run	VERB
ftr-377	335	15	unprofitable	unprofitable	ADJ
ftr-377	335	16	operations	operation	NOUN
ftr-377	335	17	.	.	PUNCT
ftr-377	336	1	there	there	PRON
ftr-377	336	2	are	be	VERB
ftr-377	336	3	many	many	ADJ
ftr-377	336	4	possible	possible	ADJ
ftr-377	336	5	pareto	pareto	ADJ
ftr-377	336	6	optimal	optimal	ADJ
ftr-377	336	7	ways	way	NOUN
ftr-377	336	8	of	of	ADP
ftr-377	336	9	organizing	organize	VERB
ftr-377	336	10	production	production	NOUN
ftr-377	336	11	,	,	PUNCT
ftr-377	336	12	claiming	claim	VERB
ftr-377	336	13	resources	resource	NOUN
ftr-377	336	14	from	from	ADP
ftr-377	336	15	various	various	ADJ
ftr-377	336	16	owners	owner	NOUN
ftr-377	336	17	and	and	CCONJ
ftr-377	336	18	distributing	distribute	VERB
ftr-377	336	19	the	the	DET
ftr-377	336	20	goods	good	NOUN
ftr-377	336	21	and	and	CCONJ
ftr-377	336	22	services	service	NOUN
ftr-377	336	23	.	.	PUNCT
ftr-377	337	1	thousands	thousand	NOUN
ftr-377	337	2	or	or	CCONJ
ftr-377	337	3	millions	million	NOUN
ftr-377	337	4	of	of	ADP
ftr-377	337	5	ways	way	NOUN
ftr-377	337	6	a	a	DET
ftr-377	337	7	little	little	ADJ
ftr-377	337	8	more	more	ADJ
ftr-377	337	9	of	of	ADP
ftr-377	337	10	this	this	PRON
ftr-377	337	11	,	,	PUNCT
ftr-377	337	12	a	a	DET
ftr-377	337	13	little	little	ADJ
ftr-377	337	14	less	less	ADJ
ftr-377	337	15	of	of	ADP
ftr-377	337	16	that	that	PRON
ftr-377	337	17	,	,	PUNCT
ftr-377	337	18	more	more	ADJ
ftr-377	337	19	to	to	ADP
ftr-377	337	20	her	she	PRON
ftr-377	337	21	,	,	PUNCT
ftr-377	337	22	less	less	ADJ
ftr-377	337	23	to	to	ADP
ftr-377	337	24	him	he	PRON
ftr-377	337	25	.	.	PUNCT
ftr-377	338	1	in	in	ADP
ftr-377	338	2	general	general	ADJ
ftr-377	338	3	,	,	PUNCT
ftr-377	338	4	none	none	NOUN
ftr-377	338	5	of	of	ADP
ftr-377	338	6	these	these	DET
ftr-377	338	7	ways	way	NOUN
ftr-377	338	8	would	would	AUX
ftr-377	338	9	entail	entail	VERB
ftr-377	338	10	unprofitable	unprofitable	ADJ
ftr-377	338	11	business	business	NOUN
ftr-377	338	12	plans	plan	NOUN
ftr-377	338	13	.	.	PUNCT
ftr-377	339	1	this	this	PRON
ftr-377	339	2	is	be	AUX
ftr-377	339	3	all	all	ADV
ftr-377	339	4	hypothetical	hypothetical	ADJ
ftr-377	339	5	some	some	DET
ftr-377	339	6	degree	degree	NOUN
ftr-377	339	7	of	of	ADP
ftr-377	339	8	taxation	taxation	NOUN
ftr-377	339	9	and	and	CCONJ
ftr-377	339	10	market	market	NOUN
ftr-377	339	11	failure	failure	NOUN
ftr-377	339	12	is	be	AUX
ftr-377	339	13	inevitable	inevitable	ADJ
ftr-377	339	14	.	.	PUNCT
ftr-377	340	1	but	but	CCONJ
ftr-377	340	2	it	it	PRON
ftr-377	340	3	seems	seem	VERB
ftr-377	340	4	to	to	PART
ftr-377	340	5	be	be	AUX
ftr-377	340	6	an	an	DET
ftr-377	340	7	essential	essential	ADJ
ftr-377	340	8	paradigm	paradigm	NOUN
ftr-377	340	9	for	for	ADP
ftr-377	340	10	explaining	explain	VERB
ftr-377	340	11	why	why	SCONJ
ftr-377	340	12	the	the	DET
ftr-377	340	13	profit	profit	NOUN
ftr-377	340	14	motive	motive	NOUN
ftr-377	340	15	is	be	AUX
ftr-377	340	16	compatible	compatible	ADJ
ftr-377	340	17	with	with	ADP
ftr-377	340	18	sound	sound	ADJ
ftr-377	340	19	economic	economic	ADJ
ftr-377	340	20	organization	organization	NOUN
ftr-377	340	21	.	.	PUNCT
ftr-377	341	1	theoretically	theoretically	ADV
ftr-377	341	2	,	,	PUNCT
ftr-377	341	3	you	you	PRON
ftr-377	341	4	could	could	AUX
ftr-377	341	5	add	add	VERB
ftr-377	341	6	in	in	ADP
ftr-377	341	7	a	a	DET
ftr-377	341	8	government	government	NOUN
ftr-377	341	9	and	and	CCONJ
ftr-377	341	10	finance	finance	VERB
ftr-377	341	11	it	it	PRON
ftr-377	341	12	without	without	ADP
ftr-377	341	13	interfering	interfere	VERB
ftr-377	341	14	with	with	ADP
ftr-377	341	15	the	the	DET
ftr-377	341	16	pareto	pareto	ADJ
ftr-377	341	17	optimal	optimal	ADJ
ftr-377	341	18	functioning	functioning	NOUN
ftr-377	341	19	of	of	ADP
ftr-377	341	20	competitive	competitive	ADJ
ftr-377	341	21	markets	market	NOUN
ftr-377	341	22	,	,	PUNCT
ftr-377	341	23	but	but	CCONJ
ftr-377	341	24	taxation	taxation	NOUN
ftr-377	341	25	would	would	AUX
ftr-377	341	26	have	have	VERB
ftr-377	341	27	to	to	PART
ftr-377	341	28	be	be	AUX
ftr-377	341	29	lump	lump	NOUN
ftr-377	341	30	sum	sum	NOUN
ftr-377	341	31	:	:	PUNCT
ftr-377	341	32	tax	tax	NOUN
ftr-377	341	33	liability	liability	NOUN
ftr-377	341	34	could	could	AUX
ftr-377	341	35	not	not	PART
ftr-377	341	36	depend	depend	VERB
ftr-377	341	37	on	on	ADP
ftr-377	341	38	the	the	DET
ftr-377	341	39	levels	level	NOUN
ftr-377	341	40	of	of	ADP
ftr-377	341	41	goods	good	NOUN
ftr-377	341	42	or	or	CCONJ
ftr-377	341	43	services	service	NOUN
ftr-377	341	44	a	a	DET
ftr-377	341	45	taxpayer	taxpayer	NOUN
ftr-377	341	46	demanded	demand	VERB
ftr-377	341	47	or	or	CCONJ
ftr-377	341	48	of	of	ADP
ftr-377	341	49	resources	resource	NOUN
ftr-377	341	50	,	,	PUNCT
ftr-377	341	51	including	include	VERB
ftr-377	341	52	labor	labor	NOUN
ftr-377	341	53	,	,	PUNCT
ftr-377	341	54	that	that	SCONJ
ftr-377	341	55	a	a	DET
ftr-377	341	56	taxpayer	taxpayer	NOUN
ftr-377	341	57	supplied	supply	VERB
ftr-377	341	58	.	.	PUNCT
ftr-377	342	1	in	in	ADP
ftr-377	342	2	practice	practice	NOUN
ftr-377	342	3	,	,	PUNCT
ftr-377	342	4	taxes	taxis	NOUN
ftr-377	342	5	do	do	AUX
ftr-377	342	6	vary	vary	VERB
ftr-377	342	7	according	accord	VERB
ftr-377	342	8	to	to	ADP
ftr-377	342	9	the	the	DET
ftr-377	342	10	demand	demand	NOUN
ftr-377	342	11	and	and	CCONJ
ftr-377	342	12	supply	supply	NOUN
ftr-377	342	13	of	of	ADP
ftr-377	342	14	resources	resource	NOUN
ftr-377	342	15	by	by	ADP
ftr-377	342	16	taxpayers	taxpayer	NOUN
ftr-377	342	17	;	;	PUNCT
ftr-377	342	18	this	this	PRON
ftr-377	342	19	leads	lead	VERB
ftr-377	342	20	to	to	ADP
ftr-377	342	21	some	some	DET
ftr-377	342	22	deadweight	deadweight	NOUN
ftr-377	342	23	loss	loss	NOUN
ftr-377	342	24	of	of	ADP
ftr-377	342	25	taxation	taxation	NOUN
ftr-377	342	26	,	,	PUNCT
ftr-377	342	27	which	which	PRON
ftr-377	342	28	means	mean	VERB
ftr-377	342	29	that	that	SCONJ
ftr-377	342	30	the	the	DET
ftr-377	342	31	equilibrium	equilibrium	NOUN
ftr-377	342	32	reached	reach	VERB
ftr-377	342	33	after	after	ADP
ftr-377	342	34	taxes	taxis	NOUN
ftr-377	342	35	is	be	AUX
ftr-377	342	36	not	not	PART
ftr-377	342	37	pareto	pareto	VERB
ftr-377	342	38	optimal	optimal	ADJ
ftr-377	342	39	,	,	PUNCT
ftr-377	342	40	assuming	assume	VERB
ftr-377	342	41	that	that	SCONJ
ftr-377	342	42	consumers	consumer	NOUN
ftr-377	342	43	,	,	PUNCT
ftr-377	342	44	producers	producer	NOUN
ftr-377	342	45	and	and	CCONJ
ftr-377	342	46	suppliers	supplier	NOUN
ftr-377	342	47	or	or	CCONJ
ftr-377	342	48	71	71	NUM
ftr-377	342	49	.	.	PUNCT
ftr-377	343	1	see	see	VERB
ftr-377	343	2	andreu	andreu	PROPN
ftr-377	343	3	mas	mas	PROPN
ftr-377	343	4	-	-	PROPN
ftr-377	343	5	collel	collel	ADJ
ftr-377	343	6	et	et	PROPN
ftr-377	343	7	al	al	PROPN
ftr-377	343	8	,	,	PUNCT
ftr-377	343	9	microeconomic	microeconomic	ADJ
ftr-377	343	10	theory	theory	NOUN
ftr-377	343	11	552	552	NUM
ftr-377	343	12	(	(	PUNCT
ftr-377	343	13	1995	1995	NUM
ftr-377	343	14	)	)	PUNCT
ftr-377	343	15	;	;	PUNCT
ftr-377	344	1	gerard	gerard	PROPN
ftr-377	344	2	debreu	debreu	PROPN
ftr-377	344	3	,	,	PUNCT
ftr-377	344	4	theory	theory	NOUN
ftr-377	344	5	of	of	ADP
ftr-377	344	6	value	value	NOUN
ftr-377	344	7	95	95	NUM
ftr-377	344	8	(	(	PUNCT
ftr-377	344	9	1959	1959	NUM
ftr-377	344	10	)	)	PUNCT
ftr-377	344	11	.	.	PUNCT
ftr-377	345	1	72	72	X
ftr-377	345	2	.	.	PUNCT
ftr-377	346	1	see	see	VERB
ftr-377	346	2	,	,	PUNCT
ftr-377	346	3	e.g.	e.g.	ADV
ftr-377	346	4	,	,	PUNCT
ftr-377	346	5	liam	liam	PROPN
ftr-377	346	6	murphy	murphy	PROPN
ftr-377	346	7	&	&	CCONJ
ftr-377	346	8	thomas	thomas	PROPN
ftr-377	346	9	nagel	nagel	PROPN
ftr-377	346	10	,	,	PUNCT
ftr-377	346	11	the	the	DET
ftr-377	346	12	myth	myth	NOUN
ftr-377	346	13	of	of	ADP
ftr-377	346	14	ownership	ownership	NOUN
ftr-377	346	15	50	50	NUM
ftr-377	346	16	(	(	PUNCT
ftr-377	346	17	2002	2002	NUM
ftr-377	346	18	)	)	PUNCT
ftr-377	346	19	;	;	PUNCT
ftr-377	346	20	jules	jules	PROPN
ftr-377	346	21	l.	l.	PROPN
ftr-377	346	22	coleman	coleman	PROPN
ftr-377	346	23	,	,	PUNCT
ftr-377	346	24	risks	risk	NOUN
ftr-377	346	25	&	&	CCONJ
ftr-377	346	26	wrongs	wrong	NOUN
ftr-377	346	27	18	18	NUM
ftr-377	346	28	(	(	PUNCT
ftr-377	346	29	1992	1992	NUM
ftr-377	346	30	)	)	PUNCT
ftr-377	346	31	;	;	PUNCT
ftr-377	346	32	harvey	harvey	PROPN
ftr-377	346	33	s.	s.	PROPN
ftr-377	346	34	rosen	rosen	PROPN
ftr-377	346	35	&	&	CCONJ
ftr-377	346	36	ted	ted	PROPN
ftr-377	346	37	gayer	gayer	PROPN
ftr-377	346	38	,	,	PUNCT
ftr-377	346	39	public	public	ADJ
ftr-377	346	40	finance	finance	NOUN
ftr-377	346	41	35	35	NUM
ftr-377	346	42	-	-	SYM
ftr-377	346	43	36	36	NUM
ftr-377	346	44	(	(	PUNCT
ftr-377	346	45	8th	8th	ADJ
ftr-377	346	46	ed	ed	NOUN
ftr-377	346	47	2008	2008	NUM
ftr-377	346	48	)	)	PUNCT
ftr-377	346	49	.	.	PUNCT
ftr-377	347	1	73	73	NUM
ftr-377	347	2	.	.	PUNCT
ftr-377	348	1	see	see	VERB
ftr-377	348	2	gerard	gerard	PROPN
ftr-377	348	3	debreu	debreu	PROPN
ftr-377	348	4	,	,	PUNCT
ftr-377	348	5	theory	theory	NOUN
ftr-377	348	6	of	of	ADP
ftr-377	348	7	value	value	NOUN
ftr-377	348	8	94	94	NUM
ftr-377	348	9	-	-	SYM
ftr-377	348	10	95	95	NUM
ftr-377	348	11	(	(	PUNCT
ftr-377	348	12	1959	1959	NUM
ftr-377	348	13	)	)	PUNCT
ftr-377	348	14	;	;	PUNCT
ftr-377	348	15	john	john	PROPN
ftr-377	348	16	rawls	rawl	VERB
ftr-377	348	17	,	,	PUNCT
ftr-377	348	18	a	a	DET
ftr-377	348	19	theory	theory	NOUN
ftr-377	348	20	of	of	ADP
ftr-377	348	21	justice	justice	NOUN
ftr-377	348	22	240	240	NUM
ftr-377	348	23	(	(	PUNCT
ftr-377	348	24	rev	rev	PROPN
ftr-377	348	25	ed	ed	NOUN
ftr-377	348	26	.	.	PROPN
ftr-377	348	27	1999	1999	NUM
ftr-377	348	28	)	)	PUNCT
ftr-377	348	29	;	;	PUNCT
ftr-377	348	30	see	see	VERB
ftr-377	348	31	also	also	ADV
ftr-377	348	32	george	george	PROPN
ftr-377	348	33	j.	j.	PROPN
ftr-377	348	34	stigler	stigler	PROPN
ftr-377	348	35	,	,	PUNCT
ftr-377	348	36	the	the	DET
ftr-377	348	37	theory	theory	NOUN
ftr-377	348	38	of	of	ADP
ftr-377	348	39	price	price	NOUN
ftr-377	348	40	180	180	NUM
ftr-377	348	41	-	-	SYM
ftr-377	348	42	83	83	NUM
ftr-377	348	43	(	(	PUNCT
ftr-377	348	44	4th	4th	ADJ
ftr-377	348	45	ed	ed	NOUN
ftr-377	348	46	1987	1987	NUM
ftr-377	348	47	)	)	PUNCT
ftr-377	348	48	.	.	PUNCT
ftr-377	349	1	2010	2010	NUM
ftr-377	349	2	]	]	PUNCT
ftr-377	349	3	florida	florida	PROPN
ftr-377	349	4	tax	tax	NOUN
ftr-377	349	5	review	review	NOUN
ftr-377	349	6	resources	resource	NOUN
ftr-377	349	7	all	all	PRON
ftr-377	349	8	take	take	VERB
ftr-377	349	9	taxes	taxis	NOUN
ftr-377	349	10	into	into	ADP
ftr-377	349	11	account	account	NOUN
ftr-377	349	12	in	in	ADP
ftr-377	349	13	their	their	PRON
ftr-377	349	14	respective	respective	ADJ
ftr-377	349	15	economic	economic	ADJ
ftr-377	349	16	decisions.74	decisions.74	NOUN
ftr-377	349	17	keeping	keep	VERB
ftr-377	349	18	the	the	DET
ftr-377	349	19	deadweight	deadweight	NOUN
ftr-377	349	20	loss	loss	NOUN
ftr-377	349	21	of	of	ADP
ftr-377	349	22	taxation	taxation	NOUN
ftr-377	349	23	under	under	ADP
ftr-377	349	24	control	control	NOUN
ftr-377	349	25	is	be	AUX
ftr-377	349	26	one	one	NUM
ftr-377	349	27	of	of	ADP
ftr-377	349	28	the	the	DET
ftr-377	349	29	principal	principal	ADJ
ftr-377	349	30	concerns	concern	NOUN
ftr-377	349	31	of	of	ADP
ftr-377	349	32	tax	tax	NOUN
ftr-377	349	33	scholarship	scholarship	NOUN
ftr-377	349	34	(	(	PUNCT
ftr-377	349	35	whether	whether	SCONJ
ftr-377	349	36	or	or	CCONJ
ftr-377	349	37	not	not	PART
ftr-377	349	38	the	the	DET
ftr-377	349	39	terminology	terminology	NOUN
ftr-377	349	40	is	be	AUX
ftr-377	349	41	employed	employ	VERB
ftr-377	349	42	)	)	PUNCT
ftr-377	349	43	,	,	PUNCT
ftr-377	349	44	alongside	alongside	ADP
ftr-377	349	45	distributional	distributional	ADJ
ftr-377	349	46	,	,	PUNCT
ftr-377	349	47	political	political	ADJ
ftr-377	349	48	and	and	CCONJ
ftr-377	349	49	administrative	administrative	ADJ
ftr-377	349	50	issues	issue	NOUN
ftr-377	349	51	.	.	PUNCT
ftr-377	350	1	now	now	ADV
ftr-377	350	2	,	,	PUNCT
ftr-377	350	3	given	give	VERB
ftr-377	350	4	a	a	DET
ftr-377	350	5	tax	tax	NOUN
ftr-377	350	6	scheme	scheme	NOUN
ftr-377	350	7	,	,	PUNCT
ftr-377	350	8	we	we	PRON
ftr-377	350	9	could	could	AUX
ftr-377	350	10	imagine	imagine	VERB
ftr-377	350	11	the	the	DET
ftr-377	350	12	equilibrium	equilibrium	NOUN
ftr-377	350	13	that	that	PRON
ftr-377	350	14	would	would	AUX
ftr-377	350	15	result	result	VERB
ftr-377	350	16	if	if	SCONJ
ftr-377	350	17	everything	everything	PRON
ftr-377	350	18	else	else	ADV
ftr-377	350	19	were	be	AUX
ftr-377	350	20	kept	keep	VERB
ftr-377	350	21	the	the	DET
ftr-377	350	22	same	same	ADJ
ftr-377	350	23	but	but	CCONJ
ftr-377	350	24	lump	lump	NOUN
ftr-377	350	25	-	-	PUNCT
ftr-377	350	26	sum	sum	NOUN
ftr-377	350	27	taxes	taxis	NOUN
ftr-377	350	28	were	be	AUX
ftr-377	350	29	(	(	PUNCT
ftr-377	350	30	feasible	feasible	ADJ
ftr-377	350	31	and	and	CCONJ
ftr-377	350	32	)	)	PUNCT
ftr-377	350	33	employed	employ	VERB
ftr-377	350	34	and	and	CCONJ
ftr-377	350	35	compare	compare	VERB
ftr-377	350	36	that	that	DET
ftr-377	350	37	equilibrium	equilibrium	NOUN
ftr-377	350	38	with	with	ADP
ftr-377	350	39	the	the	DET
ftr-377	350	40	equilibrium	equilibrium	NOUN
ftr-377	350	41	with	with	ADP
ftr-377	350	42	conventional	conventional	ADJ
ftr-377	350	43	(	(	PUNCT
ftr-377	350	44	income	income	NOUN
ftr-377	350	45	,	,	PUNCT
ftr-377	350	46	excise	excise	NOUN
ftr-377	350	47	and	and	CCONJ
ftr-377	350	48	property	property	NOUN
ftr-377	350	49	)	)	PUNCT
ftr-377	350	50	taxes	taxis	NOUN
ftr-377	350	51	.	.	PUNCT
ftr-377	351	1	we	we	PRON
ftr-377	351	2	are	be	AUX
ftr-377	351	3	supposing	suppose	VERB
ftr-377	351	4	that	that	SCONJ
ftr-377	351	5	the	the	DET
ftr-377	351	6	equilbria	equilbria	PROPN
ftr-377	351	7	raise	raise	VERB
ftr-377	351	8	the	the	DET
ftr-377	351	9	same	same	ADJ
ftr-377	351	10	revenue	revenue	NOUN
ftr-377	351	11	,	,	PUNCT
ftr-377	351	12	but	but	CCONJ
ftr-377	351	13	the	the	DET
ftr-377	351	14	prices	price	NOUN
ftr-377	351	15	in	in	ADP
ftr-377	351	16	the	the	DET
ftr-377	351	17	lump	lump	NOUN
ftr-377	351	18	-	-	PUNCT
ftr-377	351	19	sum	sum	NOUN
ftr-377	351	20	tax	tax	NOUN
ftr-377	351	21	equilibrium	equilibrium	NOUN
ftr-377	351	22	accurately	accurately	ADV
ftr-377	351	23	reflect	reflect	VERB
ftr-377	351	24	the	the	DET
ftr-377	351	25	relative	relative	ADJ
ftr-377	351	26	scarcity	scarcity	NOUN
ftr-377	351	27	of	of	ADP
ftr-377	351	28	resources	resource	NOUN
ftr-377	351	29	and	and	CCONJ
ftr-377	351	30	the	the	DET
ftr-377	351	31	relative	relative	ADJ
ftr-377	351	32	value	value	NOUN
ftr-377	351	33	of	of	ADP
ftr-377	351	34	goods	good	NOUN
ftr-377	351	35	,	,	PUNCT
ftr-377	351	36	while	while	SCONJ
ftr-377	351	37	prices	price	NOUN
ftr-377	351	38	in	in	ADP
ftr-377	351	39	conventional	conventional	ADJ
ftr-377	351	40	-	-	PUNCT
ftr-377	351	41	tax	tax	NOUN
ftr-377	351	42	equilibrium	equilibrium	NOUN
ftr-377	351	43	are	be	AUX
ftr-377	351	44	distorted	distort	VERB
ftr-377	351	45	by	by	ADP
ftr-377	351	46	taxes	taxis	NOUN
ftr-377	351	47	.	.	PUNCT
ftr-377	352	1	for	for	ADP
ftr-377	352	2	example	example	NOUN
ftr-377	352	3	,	,	PUNCT
ftr-377	352	4	taxation	taxation	NOUN
ftr-377	352	5	of	of	ADP
ftr-377	352	6	labor	labor	NOUN
ftr-377	352	7	income	income	NOUN
ftr-377	352	8	artificially	artificially	ADV
ftr-377	352	9	inflates	inflate	VERB
ftr-377	352	10	the	the	DET
ftr-377	352	11	(	(	PUNCT
ftr-377	352	12	after	after	ADP
ftr-377	352	13	-	-	PUNCT
ftr-377	352	14	tax	tax	NOUN
ftr-377	352	15	)	)	PUNCT
ftr-377	352	16	cost	cost	NOUN
ftr-377	352	17	of	of	ADP
ftr-377	352	18	labor	labor	NOUN
ftr-377	352	19	.	.	PUNCT
ftr-377	353	1	because	because	SCONJ
ftr-377	353	2	of	of	ADP
ftr-377	353	3	the	the	DET
ftr-377	353	4	accuracy	accuracy	NOUN
ftr-377	353	5	of	of	ADP
ftr-377	353	6	relative	relative	ADJ
ftr-377	353	7	prices	price	NOUN
ftr-377	353	8	in	in	ADP
ftr-377	353	9	the	the	DET
ftr-377	353	10	lump	lump	NOUN
ftr-377	353	11	-	-	PUNCT
ftr-377	353	12	sum	sum	NOUN
ftr-377	353	13	equilibrium	equilibrium	NOUN
ftr-377	353	14	,	,	PUNCT
ftr-377	353	15	there	there	PRON
ftr-377	353	16	is	be	VERB
ftr-377	353	17	no	no	DET
ftr-377	353	18	deadweight	deadweight	NOUN
ftr-377	353	19	loss	loss	NOUN
ftr-377	353	20	from	from	ADP
ftr-377	353	21	taxation	taxation	NOUN
ftr-377	353	22	.	.	PUNCT
ftr-377	354	1	figure	figure	NOUN
ftr-377	354	2	1	1	NUM
ftr-377	354	3	,	,	PUNCT
ftr-377	354	4	below	below	ADV
ftr-377	354	5	,	,	PUNCT
ftr-377	354	6	compares	compare	VERB
ftr-377	354	7	the	the	DET
ftr-377	354	8	effects	effect	NOUN
ftr-377	354	9	of	of	ADP
ftr-377	354	10	a	a	DET
ftr-377	354	11	conventional	conventional	ADJ
ftr-377	354	12	tax	tax	NOUN
ftr-377	354	13	with	with	ADP
ftr-377	354	14	a	a	DET
ftr-377	354	15	lump	lump	NOUN
ftr-377	354	16	-	-	PUNCT
ftr-377	354	17	sum	sum	NOUN
ftr-377	354	18	tax	tax	NOUN
ftr-377	354	19	in	in	ADP
ftr-377	354	20	a	a	DET
ftr-377	354	21	single	single	ADJ
ftr-377	354	22	market.75	market.75	NOUN
ftr-377	354	23	figure	figure	NOUN
ftr-377	354	24	1	1	NUM
ftr-377	354	25	s	s	PART
ftr-377	354	26	p	p	NOUN
ftr-377	354	27	p0	p0	NOUN
ftr-377	354	28	q	q	NOUN
ftr-377	354	29	,	,	PUNCT
ftr-377	354	30	q0	q0	VERB
ftr-377	354	31	q	q	PUNCT
ftr-377	354	32	in	in	ADP
ftr-377	354	33	figure	figure	NOUN
ftr-377	354	34	1	1	NUM
ftr-377	354	35	,	,	PUNCT
ftr-377	354	36	line	line	NOUN
ftr-377	354	37	d1	d1	PROPN
ftr-377	354	38	s	s	PART
ftr-377	354	39	represents	represent	VERB
ftr-377	354	40	the	the	DET
ftr-377	354	41	demand	demand	NOUN
ftr-377	354	42	curve	curve	NOUN
ftr-377	354	43	for	for	ADP
ftr-377	354	44	a	a	DET
ftr-377	354	45	product	product	NOUN
ftr-377	354	46	and	and	CCONJ
ftr-377	354	47	line	line	NOUN
ftr-377	354	48	s	s	PART
ftr-377	354	49	represents	represent	VERB
ftr-377	354	50	the	the	DET
ftr-377	354	51	product	product	NOUN
ftr-377	354	52	's	's	PART
ftr-377	354	53	supply	supply	NOUN
ftr-377	354	54	curve	curve	NOUN
ftr-377	354	55	with	with	ADP
ftr-377	354	56	lump	lump	NOUN
ftr-377	354	57	-	-	PUNCT
ftr-377	354	58	sum	sum	NOUN
ftr-377	354	59	taxation	taxation	NOUN
ftr-377	354	60	.	.	PUNCT
ftr-377	355	1	the	the	DET
ftr-377	355	2	74	74	PROPN
ftr-377	355	3	.	.	PUNCT
ftr-377	356	1	see	see	VERB
ftr-377	356	2	harvey	harvey	PROPN
ftr-377	356	3	s.	s.	PROPN
ftr-377	356	4	rosen	rosen	PROPN
ftr-377	356	5	&	&	CCONJ
ftr-377	356	6	ted	ted	PROPN
ftr-377	356	7	gayer	gayer	PROPN
ftr-377	356	8	,	,	PUNCT
ftr-377	356	9	public	public	ADJ
ftr-377	356	10	finance	finance	NOUN
ftr-377	356	11	334	334	NUM
ftr-377	356	12	-	-	SYM
ftr-377	356	13	35	35	NUM
ftr-377	356	14	(	(	PUNCT
ftr-377	356	15	8th	8th	ADJ
ftr-377	356	16	ed	ed	NOUN
ftr-377	356	17	2008	2008	NUM
ftr-377	356	18	)	)	PUNCT
ftr-377	356	19	;	;	PUNCT
ftr-377	356	20	richard	richard	PROPN
ftr-377	356	21	w.	w.	PROPN
ftr-377	356	22	tresch	tresch	PROPN
ftr-377	356	23	,	,	PUNCT
ftr-377	356	24	public	public	ADJ
ftr-377	356	25	finance	finance	NOUN
ftr-377	356	26	59	59	NUM
ftr-377	356	27	-	-	SYM
ftr-377	356	28	60	60	NUM
ftr-377	356	29	(	(	PUNCT
ftr-377	356	30	2nd	2nd	NOUN
ftr-377	356	31	ed	ed	NOUN
ftr-377	356	32	2002	2002	NUM
ftr-377	356	33	)	)	PUNCT
ftr-377	356	34	;	;	PUNCT
ftr-377	356	35	liam	liam	PROPN
ftr-377	356	36	murphy	murphy	PROPN
ftr-377	356	37	&	&	CCONJ
ftr-377	356	38	thomas	thomas	PROPN
ftr-377	356	39	nagel	nagel	PROPN
ftr-377	356	40	,	,	PUNCT
ftr-377	356	41	the	the	DET
ftr-377	356	42	myth	myth	NOUN
ftr-377	356	43	of	of	ADP
ftr-377	356	44	ownership	ownership	NOUN
ftr-377	356	45	:	:	PUNCT
ftr-377	356	46	taxes	taxis	NOUN
ftr-377	356	47	and	and	CCONJ
ftr-377	356	48	justice	justice	NOUN
ftr-377	356	49	23	23	NUM
ftr-377	356	50	(	(	PUNCT
ftr-377	356	51	2002	2002	NUM
ftr-377	356	52	)	)	PUNCT
ftr-377	356	53	;	;	PUNCT
ftr-377	356	54	joel	joel	PROPN
ftr-377	356	55	slemrod	slemrod	PROPN
ftr-377	356	56	&	&	CCONJ
ftr-377	356	57	jon	jon	PROPN
ftr-377	356	58	bakija	bakija	PROPN
ftr-377	356	59	,	,	PUNCT
ftr-377	356	60	taxing	tax	VERB
ftr-377	356	61	ourselves	ourselves	PRON
ftr-377	356	62	131	131	NUM
ftr-377	356	63	-	-	SYM
ftr-377	356	64	34	34	NUM
ftr-377	356	65	(	(	PUNCT
ftr-377	356	66	4th	4th	ADJ
ftr-377	356	67	ed	ed	NOUN
ftr-377	356	68	2008	2008	NUM
ftr-377	356	69	)	)	PUNCT
ftr-377	356	70	.	.	PUNCT
ftr-377	357	1	75	75	NUM
ftr-377	357	2	.	.	PUNCT
ftr-377	358	1	see	see	VERB
ftr-377	358	2	,	,	PUNCT
ftr-377	358	3	e.g.	e.g.	ADV
ftr-377	358	4	,	,	PUNCT
ftr-377	358	5	bernard	bernard	PROPN
ftr-377	358	6	salani6	salani6	PROPN
ftr-377	358	7	,	,	PUNCT
ftr-377	358	8	the	the	DET
ftr-377	358	9	economics	economic	NOUN
ftr-377	358	10	of	of	ADP
ftr-377	358	11	taxation	taxation	NOUN
ftr-377	358	12	15	15	NUM
ftr-377	358	13	-	-	SYM
ftr-377	358	14	58	58	NUM
ftr-377	358	15	(	(	PUNCT
ftr-377	358	16	2003	2003	NUM
ftr-377	358	17	)	)	PUNCT
ftr-377	358	18	.	.	PUNCT
ftr-377	359	1	[	[	X
ftr-377	359	2	iol9:9	iol9:9	PROPN
ftr-377	359	3	economics	economic	NOUN
ftr-377	359	4	and	and	CCONJ
ftr-377	359	5	economic	economic	ADJ
ftr-377	359	6	substance	substance	NOUN
ftr-377	359	7	equilibrium	equilibrium	NOUN
ftr-377	359	8	price	price	NOUN
ftr-377	359	9	,	,	PUNCT
ftr-377	359	10	po	po	NOUN
ftr-377	359	11	,	,	PUNCT
ftr-377	359	12	and	and	CCONJ
ftr-377	359	13	quantity	quantity	NOUN
ftr-377	359	14	,	,	PUNCT
ftr-377	359	15	qo	qo	PROPN
ftr-377	359	16	,	,	PUNCT
ftr-377	359	17	are	be	AUX
ftr-377	359	18	set	set	VERB
ftr-377	359	19	by	by	ADP
ftr-377	359	20	the	the	DET
ftr-377	359	21	intersection	intersection	NOUN
ftr-377	359	22	of	of	ADP
ftr-377	359	23	supply	supply	NOUN
ftr-377	359	24	and	and	CCONJ
ftr-377	359	25	demand	demand	NOUN
ftr-377	359	26	.	.	PUNCT
ftr-377	360	1	suppose	suppose	VERB
ftr-377	360	2	that	that	SCONJ
ftr-377	360	3	revenue	revenue	NOUN
ftr-377	360	4	is	be	AUX
ftr-377	360	5	raised	raise	VERB
ftr-377	360	6	via	via	ADP
ftr-377	360	7	excise	excise	NOUN
ftr-377	360	8	taxes	taxis	NOUN
ftr-377	360	9	,	,	PUNCT
ftr-377	360	10	and	and	CCONJ
ftr-377	360	11	for	for	ADP
ftr-377	360	12	this	this	DET
ftr-377	360	13	product	product	NOUN
ftr-377	360	14	,	,	PUNCT
ftr-377	360	15	an	an	DET
ftr-377	360	16	excise	excise	NOUN
ftr-377	360	17	tax	tax	NOUN
ftr-377	360	18	t	t	PROPN
ftr-377	360	19	is	be	AUX
ftr-377	360	20	imposed	impose	VERB
ftr-377	360	21	on	on	ADP
ftr-377	360	22	the	the	DET
ftr-377	360	23	buyer	buyer	NOUN
ftr-377	360	24	per	per	ADP
ftr-377	360	25	unit	unit	NOUN
ftr-377	360	26	purchased	purchase	VERB
ftr-377	360	27	;	;	PUNCT
ftr-377	360	28	total	total	ADJ
ftr-377	360	29	tax	tax	NOUN
ftr-377	360	30	liability	liability	NOUN
ftr-377	360	31	is	be	AUX
ftr-377	360	32	tq	tq	ADP
ftr-377	360	33	,	,	PUNCT
ftr-377	360	34	where	where	SCONJ
ftr-377	360	35	q	q	NOUN
ftr-377	360	36	is	be	AUX
ftr-377	360	37	the	the	DET
ftr-377	360	38	volume	volume	NOUN
ftr-377	360	39	.	.	PUNCT
ftr-377	361	1	now	now	ADV
ftr-377	361	2	with	with	ADP
ftr-377	361	3	a	a	DET
ftr-377	361	4	pretax	pretax	ADJ
ftr-377	361	5	per	per	ADP
ftr-377	361	6	-	-	PUNCT
ftr-377	361	7	unit	unit	NOUN
ftr-377	361	8	price	price	NOUN
ftr-377	361	9	p	p	X
ftr-377	361	10	,	,	PUNCT
ftr-377	361	11	the	the	DET
ftr-377	361	12	effective	effective	ADJ
ftr-377	361	13	price	price	NOUN
ftr-377	361	14	after	after	ADP
ftr-377	361	15	tax	tax	NOUN
ftr-377	361	16	is	be	AUX
ftr-377	361	17	p	p	NOUN
ftr-377	361	18	+	+	NOUN
ftr-377	361	19	t.	t.	NOUN
ftr-377	362	1	so	so	ADV
ftr-377	362	2	the	the	DET
ftr-377	362	3	amount	amount	NOUN
ftr-377	362	4	demanded	demand	VERB
ftr-377	362	5	at	at	ADP
ftr-377	362	6	any	any	DET
ftr-377	362	7	market	market	NOUN
ftr-377	362	8	price	price	NOUN
ftr-377	362	9	p	p	NOUN
ftr-377	362	10	is	be	AUX
ftr-377	362	11	given	give	VERB
ftr-377	362	12	by	by	ADP
ftr-377	362	13	the	the	DET
ftr-377	362	14	level	level	NOUN
ftr-377	362	15	of	of	ADP
ftr-377	362	16	dls	dls	PROPN
ftr-377	362	17	at	at	ADP
ftr-377	362	18	p	p	PROPN
ftr-377	362	19	t	t	PROPN
ftr-377	362	20	:	:	PUNCT
ftr-377	362	21	the	the	DET
ftr-377	362	22	conventional	conventional	ADJ
ftr-377	362	23	-	-	PUNCT
ftr-377	362	24	tax	tax	NOUN
ftr-377	362	25	demand	demand	NOUN
ftr-377	362	26	curve	curve	NOUN
ftr-377	362	27	d	d	PROPN
ftr-377	362	28	,	,	PUNCT
ftr-377	362	29	lies	lie	VERB
ftr-377	362	30	below	below	ADP
ftr-377	362	31	lumps	lump	NOUN
ftr-377	362	32	-	-	PUNCT
ftr-377	362	33	sum	sum	NOUN
ftr-377	362	34	tax	tax	NOUN
ftr-377	362	35	curve	curve	NOUN
ftr-377	362	36	d1s	d1	VERB
ftr-377	362	37	at	at	ADP
ftr-377	362	38	distance	distance	NOUN
ftr-377	362	39	t.	t.	NOUN
ftr-377	362	40	the	the	DET
ftr-377	362	41	market	market	NOUN
ftr-377	362	42	price	price	NOUN
ftr-377	362	43	of	of	ADP
ftr-377	362	44	the	the	DET
ftr-377	362	45	good	good	ADJ
ftr-377	362	46	falls	fall	VERB
ftr-377	362	47	from	from	ADP
ftr-377	362	48	p0	p0	NOUN
ftr-377	362	49	to	to	ADP
ftr-377	362	50	p	p	PROPN
ftr-377	362	51	*	*	PROPN
ftr-377	362	52	;	;	PUNCT
ftr-377	362	53	buyers	buyer	NOUN
ftr-377	362	54	pay	pay	VERB
ftr-377	362	55	p	p	X
ftr-377	362	56	*	*	PUNCT
ftr-377	362	57	as	as	ADP
ftr-377	362	58	a	a	DET
ftr-377	362	59	pretax	pretax	ADJ
ftr-377	362	60	price	price	NOUN
ftr-377	362	61	and	and	CCONJ
ftr-377	362	62	an	an	DET
ftr-377	362	63	after	after	ADP
ftr-377	362	64	-	-	PUNCT
ftr-377	362	65	tax	tax	NOUN
ftr-377	362	66	price	price	NOUN
ftr-377	362	67	p'=p	p'=p	NOUN
ftr-377	362	68	*	*	PUNCT
ftr-377	362	69	+	+	NUM
ftr-377	362	70	t.	t.	NOUN
ftr-377	362	71	in	in	ADP
ftr-377	362	72	this	this	DET
ftr-377	362	73	case	case	NOUN
ftr-377	362	74	,	,	PUNCT
ftr-377	362	75	conventional	conventional	ADJ
ftr-377	362	76	taxation	taxation	NOUN
ftr-377	362	77	reduces	reduce	VERB
ftr-377	362	78	the	the	DET
ftr-377	362	79	quantity	quantity	NOUN
ftr-377	362	80	of	of	ADP
ftr-377	362	81	the	the	DET
ftr-377	362	82	taxed	tax	VERB
ftr-377	362	83	product	product	NOUN
ftr-377	362	84	,	,	PUNCT
ftr-377	362	85	increases	increase	VERB
ftr-377	362	86	the	the	DET
ftr-377	362	87	effective	effective	ADJ
ftr-377	362	88	price	price	NOUN
ftr-377	362	89	paid	pay	VERB
ftr-377	362	90	by	by	ADP
ftr-377	362	91	buyers	buyer	NOUN
ftr-377	362	92	and	and	CCONJ
ftr-377	362	93	reduces	reduce	VERB
ftr-377	362	94	the	the	DET
ftr-377	362	95	price	price	NOUN
ftr-377	362	96	going	go	VERB
ftr-377	362	97	to	to	ADP
ftr-377	362	98	suppliers	supplier	NOUN
ftr-377	362	99	.	.	PUNCT
ftr-377	363	1	there	there	PRON
ftr-377	363	2	is	be	VERB
ftr-377	363	3	a	a	DET
ftr-377	363	4	deadweight	deadweight	NOUN
ftr-377	363	5	loss	loss	NOUN
ftr-377	363	6	based	base	VERB
ftr-377	363	7	on	on	ADP
ftr-377	363	8	the	the	DET
ftr-377	363	9	reduction	reduction	NOUN
ftr-377	363	10	in	in	ADP
ftr-377	363	11	quantity	quantity	NOUN
ftr-377	363	12	,	,	PUNCT
ftr-377	363	13	u	u	NOUN
ftr-377	363	14	q	q	NOUN
ftr-377	363	15	=	=	PUNCT
ftr-377	363	16	q0	q0	PROPN
ftr-377	363	17	q1	q1	PROPN
ftr-377	363	18	,	,	PUNCT
ftr-377	363	19	below	below	ADP
ftr-377	363	20	the	the	DET
ftr-377	363	21	quantity	quantity	NOUN
ftr-377	363	22	that	that	PRON
ftr-377	363	23	would	would	AUX
ftr-377	363	24	result	result	VERB
ftr-377	363	25	under	under	ADP
ftr-377	363	26	lump	lump	NOUN
ftr-377	363	27	-	-	PUNCT
ftr-377	363	28	sum	sum	NOUN
ftr-377	363	29	taxes.76	taxes.76	PROPN
ftr-377	363	30	although	although	SCONJ
ftr-377	363	31	the	the	DET
ftr-377	363	32	spread	spread	NOUN
ftr-377	363	33	between	between	ADP
ftr-377	363	34	the	the	DET
ftr-377	363	35	pretax	pretax	ADJ
ftr-377	363	36	and	and	CCONJ
ftr-377	363	37	post	post	ADJ
ftr-377	363	38	-	-	ADJ
ftr-377	363	39	tax	tax	ADJ
ftr-377	363	40	price	price	NOUN
ftr-377	363	41	is	be	AUX
ftr-377	363	42	the	the	DET
ftr-377	363	43	full	full	ADJ
ftr-377	363	44	amount	amount	NOUN
ftr-377	363	45	of	of	ADP
ftr-377	363	46	the	the	DET
ftr-377	363	47	tax	tax	NOUN
ftr-377	363	48	,	,	PUNCT
ftr-377	363	49	t	t	PROPN
ftr-377	363	50	,	,	PUNCT
ftr-377	363	51	the	the	DET
ftr-377	363	52	price	price	NOUN
ftr-377	363	53	reduction	reduction	NOUN
ftr-377	363	54	up	up	ADP
ftr-377	363	55	=	=	SYM
ftr-377	363	56	p'-p	p'-p	NOUN
ftr-377	363	57	*	*	PUNCT
ftr-377	363	58	caused	cause	VERB
ftr-377	363	59	by	by	ADP
ftr-377	363	60	the	the	DET
ftr-377	363	61	conventional	conventional	ADJ
ftr-377	363	62	tax	tax	NOUN
ftr-377	363	63	is	be	AUX
ftr-377	363	64	less	less	ADJ
ftr-377	363	65	than	than	ADP
ftr-377	363	66	t	t	PROPN
ftr-377	363	67	,	,	PUNCT
ftr-377	363	68	because	because	SCONJ
ftr-377	363	69	producers	producer	NOUN
ftr-377	363	70	would	would	AUX
ftr-377	363	71	be	be	AUX
ftr-377	363	72	unwilling	unwilling	ADJ
ftr-377	363	73	to	to	PART
ftr-377	363	74	satisfy	satisfy	VERB
ftr-377	363	75	demand	demand	NOUN
ftr-377	363	76	if	if	SCONJ
ftr-377	363	77	the	the	DET
ftr-377	363	78	price	price	NOUN
ftr-377	363	79	fell	fall	VERB
ftr-377	363	80	by	by	ADP
ftr-377	363	81	the	the	DET
ftr-377	363	82	full	full	ADJ
ftr-377	363	83	amount	amount	NOUN
ftr-377	363	84	of	of	ADP
ftr-377	363	85	the	the	DET
ftr-377	363	86	tax	tax	NOUN
ftr-377	363	87	;	;	PUNCT
ftr-377	363	88	buyer	buyer	NOUN
ftr-377	363	89	demand	demand	NOUN
ftr-377	363	90	for	for	ADP
ftr-377	363	91	the	the	DET
ftr-377	363	92	product	product	NOUN
ftr-377	363	93	is	be	AUX
ftr-377	363	94	strong	strong	ADJ
ftr-377	363	95	enough	enough	ADV
ftr-377	363	96	-	-	PUNCT
ftr-377	363	97	sufficiently	sufficiently	ADV
ftr-377	363	98	inelastic	inelastic	ADJ
ftr-377	363	99	-	-	PUNCT
ftr-377	363	100	that	that	SCONJ
ftr-377	363	101	buyers	buyer	NOUN
ftr-377	363	102	are	be	AUX
ftr-377	363	103	willing	willing	ADJ
ftr-377	363	104	to	to	PART
ftr-377	363	105	take	take	VERB
ftr-377	363	106	on	on	ADP
ftr-377	363	107	some	some	PRON
ftr-377	363	108	of	of	ADP
ftr-377	363	109	the	the	DET
ftr-377	363	110	burden	burden	NOUN
ftr-377	363	111	of	of	ADP
ftr-377	363	112	the	the	DET
ftr-377	363	113	tax	tax	NOUN
ftr-377	363	114	.	.	PUNCT
ftr-377	364	1	it	it	PRON
ftr-377	364	2	is	be	AUX
ftr-377	364	3	an	an	DET
ftr-377	364	4	unfortunate	unfortunate	ADJ
ftr-377	364	5	consequence	consequence	NOUN
ftr-377	364	6	of	of	ADP
ftr-377	364	7	conventional	conventional	ADJ
ftr-377	364	8	taxation	taxation	NOUN
ftr-377	364	9	that	that	PRON
ftr-377	364	10	it	it	PRON
ftr-377	364	11	distorts	distort	VERB
ftr-377	364	12	prices	price	NOUN
ftr-377	364	13	,	,	PUNCT
ftr-377	364	14	which	which	PRON
ftr-377	364	15	generally	generally	ADV
ftr-377	364	16	depresses	depress	VERB
ftr-377	364	17	output	output	NOUN
ftr-377	364	18	-	-	PUNCT
ftr-377	364	19	a	a	DET
ftr-377	364	20	deadweight	deadweight	NOUN
ftr-377	364	21	loss	loss	NOUN
ftr-377	364	22	.	.	PUNCT
ftr-377	365	1	if	if	SCONJ
ftr-377	365	2	taxpayers	taxpayer	NOUN
ftr-377	365	3	based	base	VERB
ftr-377	365	4	all	all	DET
ftr-377	365	5	their	their	PRON
ftr-377	365	6	economic	economic	ADJ
ftr-377	365	7	decisions	decision	NOUN
ftr-377	365	8	on	on	ADP
ftr-377	365	9	undistorted	undistorted	ADJ
ftr-377	365	10	prices	price	NOUN
ftr-377	365	11	,	,	PUNCT
ftr-377	365	12	sending	send	VERB
ftr-377	365	13	the	the	DET
ftr-377	365	14	same	same	ADJ
ftr-377	365	15	amount	amount	NOUN
ftr-377	365	16	of	of	ADP
ftr-377	365	17	taxes	taxis	NOUN
ftr-377	365	18	to	to	ADP
ftr-377	365	19	the	the	DET
ftr-377	365	20	government	government	NOUN
ftr-377	365	21	anyway	anyway	ADV
ftr-377	365	22	,	,	PUNCT
ftr-377	365	23	the	the	DET
ftr-377	365	24	deadweight	deadweight	NOUN
ftr-377	365	25	loss	loss	NOUN
ftr-377	365	26	from	from	ADP
ftr-377	365	27	taxation	taxation	NOUN
ftr-377	365	28	would	would	AUX
ftr-377	365	29	be	be	AUX
ftr-377	365	30	eliminated	eliminate	VERB
ftr-377	365	31	.	.	PUNCT
ftr-377	366	1	this	this	PRON
ftr-377	366	2	would	would	AUX
ftr-377	366	3	be	be	AUX
ftr-377	366	4	lump	lump	NOUN
ftr-377	366	5	-	-	PUNCT
ftr-377	366	6	sum	sum	NOUN
ftr-377	366	7	taxation	taxation	NOUN
ftr-377	366	8	by	by	ADP
ftr-377	366	9	another	another	DET
ftr-377	366	10	name	name	NOUN
ftr-377	366	11	.	.	PUNCT
ftr-377	367	1	but	but	CCONJ
ftr-377	367	2	with	with	ADP
ftr-377	367	3	conventional	conventional	ADJ
ftr-377	367	4	taxation	taxation	NOUN
ftr-377	367	5	,	,	PUNCT
ftr-377	367	6	neither	neither	CCONJ
ftr-377	367	7	the	the	DET
ftr-377	367	8	pretax	pretax	ADJ
ftr-377	367	9	prices	price	NOUN
ftr-377	367	10	nor	nor	CCONJ
ftr-377	367	11	after	after	ADP
ftr-377	367	12	-	-	PUNCT
ftr-377	367	13	tax	tax	NOUN
ftr-377	367	14	prices	price	NOUN
ftr-377	367	15	are	be	AUX
ftr-377	367	16	the	the	DET
ftr-377	367	17	same	same	ADJ
ftr-377	367	18	as	as	ADP
ftr-377	367	19	the	the	DET
ftr-377	367	20	undistorted	undistorted	ADJ
ftr-377	367	21	prices	price	NOUN
ftr-377	367	22	of	of	ADP
ftr-377	367	23	lump	lump	NOUN
ftr-377	367	24	-	-	PUNCT
ftr-377	367	25	sum	sum	NOUN
ftr-377	367	26	taxation.77	taxation.77	NOUN
ftr-377	367	27	that	that	PRON
ftr-377	367	28	is	be	AUX
ftr-377	367	29	76	76	NUM
ftr-377	367	30	.	.	PUNCT
ftr-377	368	1	see	see	VERB
ftr-377	368	2	harvey	harvey	PROPN
ftr-377	368	3	s.	s.	PROPN
ftr-377	368	4	rosen	rosen	PROPN
ftr-377	368	5	&	&	CCONJ
ftr-377	368	6	ted	ted	PROPN
ftr-377	368	7	gayer	gayer	PROPN
ftr-377	368	8	,	,	PUNCT
ftr-377	368	9	public	public	ADJ
ftr-377	368	10	finance	finance	NOUN
ftr-377	368	11	340	340	NUM
ftr-377	368	12	(	(	PUNCT
ftr-377	368	13	8th	8th	ADJ
ftr-377	368	14	ed	ed	NOUN
ftr-377	368	15	2008	2008	NUM
ftr-377	368	16	)	)	PUNCT
ftr-377	368	17	.	.	PUNCT
ftr-377	369	1	77	77	NUM
ftr-377	369	2	.	.	PUNCT
ftr-377	370	1	for	for	ADP
ftr-377	370	2	simplicity	simplicity	NOUN
ftr-377	370	3	,	,	PUNCT
ftr-377	370	4	i	i	PRON
ftr-377	370	5	illustrate	illustrate	VERB
ftr-377	370	6	this	this	PRON
ftr-377	370	7	using	use	VERB
ftr-377	370	8	an	an	DET
ftr-377	370	9	excise	excise	NOUN
ftr-377	370	10	tax	tax	NOUN
ftr-377	370	11	on	on	ADP
ftr-377	370	12	a	a	DET
ftr-377	370	13	particular	particular	ADJ
ftr-377	370	14	good	good	NOUN
ftr-377	370	15	,	,	PUNCT
ftr-377	370	16	but	but	CCONJ
ftr-377	370	17	the	the	DET
ftr-377	370	18	argument	argument	NOUN
ftr-377	370	19	can	can	AUX
ftr-377	370	20	be	be	AUX
ftr-377	370	21	adapted	adapt	VERB
ftr-377	370	22	to	to	ADP
ftr-377	370	23	the	the	DET
ftr-377	370	24	case	case	NOUN
ftr-377	370	25	of	of	ADP
ftr-377	370	26	an	an	DET
ftr-377	370	27	income	income	NOUN
ftr-377	370	28	tax	tax	NOUN
ftr-377	370	29	.	.	PUNCT
ftr-377	371	1	for	for	ADP
ftr-377	371	2	an	an	DET
ftr-377	371	3	illustration	illustration	NOUN
ftr-377	371	4	of	of	ADP
ftr-377	371	5	the	the	DET
ftr-377	371	6	economic	economic	ADJ
ftr-377	371	7	correspondence	correspondence	NOUN
ftr-377	371	8	between	between	ADP
ftr-377	371	9	income	income	NOUN
ftr-377	371	10	taxation	taxation	NOUN
ftr-377	371	11	and	and	CCONJ
ftr-377	371	12	excise	excise	NOUN
ftr-377	371	13	taxes	taxis	NOUN
ftr-377	371	14	,	,	PUNCT
ftr-377	371	15	see	see	VERB
ftr-377	371	16	terrance	terrance	PROPN
ftr-377	371	17	o'reilly	o'reilly	PROPN
ftr-377	371	18	,	,	PUNCT
ftr-377	371	19	principles	principle	NOUN
ftr-377	371	20	of	of	ADP
ftr-377	371	21	efficiency	efficiency	NOUN
ftr-377	371	22	tax	tax	NOUN
ftr-377	371	23	law	law	NOUN
ftr-377	371	24	:	:	PUNCT
ftr-377	371	25	apocrypha	apocrypha	NOUN
ftr-377	371	26	,	,	PUNCT
ftr-377	371	27	27	27	NUM
ftr-377	371	28	va	va	NOUN
ftr-377	371	29	.	.	PUNCT
ftr-377	372	1	tax	tax	PROPN
ftr-377	372	2	rev	rev	VERB
ftr-377	372	3	583	583	NUM
ftr-377	372	4	,	,	PUNCT
ftr-377	372	5	589	589	NUM
ftr-377	372	6	(	(	PUNCT
ftr-377	372	7	2008	2008	NUM
ftr-377	372	8	)	)	PUNCT
ftr-377	372	9	.	.	PUNCT
ftr-377	373	1	in	in	ADP
ftr-377	373	2	the	the	DET
ftr-377	373	3	case	case	NOUN
ftr-377	373	4	of	of	ADP
ftr-377	373	5	an	an	DET
ftr-377	373	6	income	income	NOUN
ftr-377	373	7	tax	tax	NOUN
ftr-377	373	8	that	that	PRON
ftr-377	373	9	is	be	AUX
ftr-377	373	10	equivalent	equivalent	ADJ
ftr-377	373	11	to	to	ADP
ftr-377	373	12	a	a	DET
ftr-377	373	13	uniform	uniform	ADJ
ftr-377	373	14	excise	excise	NOUN
ftr-377	373	15	tax	tax	NOUN
ftr-377	373	16	on	on	ADP
ftr-377	373	17	goods	good	NOUN
ftr-377	373	18	included	include	VERB
ftr-377	373	19	in	in	ADP
ftr-377	373	20	the	the	DET
ftr-377	373	21	tax	tax	NOUN
ftr-377	373	22	base	base	NOUN
ftr-377	373	23	,	,	PUNCT
ftr-377	373	24	figure	figure	NOUN
ftr-377	373	25	1	1	NUM
ftr-377	373	26	can	can	AUX
ftr-377	373	27	represent	represent	VERB
ftr-377	373	28	the	the	DET
ftr-377	373	29	demand	demand	NOUN
ftr-377	373	30	for	for	ADP
ftr-377	373	31	taxed	tax	VERB
ftr-377	373	32	output	output	NOUN
ftr-377	373	33	at	at	ADP
ftr-377	373	34	two	two	NUM
ftr-377	373	35	different	different	ADJ
ftr-377	373	36	tax	tax	NOUN
ftr-377	373	37	rates	rate	NOUN
ftr-377	373	38	.	.	PUNCT
ftr-377	374	1	in	in	ADP
ftr-377	374	2	the	the	DET
ftr-377	374	3	case	case	NOUN
ftr-377	374	4	of	of	ADP
ftr-377	374	5	a	a	DET
ftr-377	374	6	complex	complex	ADJ
ftr-377	374	7	income	income	NOUN
ftr-377	374	8	tax	tax	NOUN
ftr-377	374	9	that	that	PRON
ftr-377	374	10	,	,	PUNCT
ftr-377	374	11	because	because	SCONJ
ftr-377	374	12	of	of	ADP
ftr-377	374	13	a	a	DET
ftr-377	374	14	variety	variety	NOUN
ftr-377	374	15	of	of	ADP
ftr-377	374	16	rates	rate	NOUN
ftr-377	374	17	,	,	PUNCT
ftr-377	374	18	exclusions	exclusion	NOUN
ftr-377	374	19	,	,	PUNCT
ftr-377	374	20	deduction	deduction	NOUN
ftr-377	374	21	,	,	PUNCT
ftr-377	374	22	realization	realization	NOUN
ftr-377	374	23	and	and	CCONJ
ftr-377	374	24	recognition	recognition	NOUN
ftr-377	374	25	rules	rule	NOUN
ftr-377	374	26	,	,	PUNCT
ftr-377	374	27	etc	etc	X
ftr-377	374	28	.	.	X
ftr-377	374	29	,	,	PUNCT
ftr-377	374	30	effectively	effectively	ADV
ftr-377	374	31	imposes	impose	VERB
ftr-377	374	32	different	different	ADJ
ftr-377	374	33	tax	tax	NOUN
ftr-377	374	34	rates	rate	NOUN
ftr-377	374	35	on	on	ADP
ftr-377	374	36	different	different	ADJ
ftr-377	374	37	goods	good	NOUN
ftr-377	374	38	,	,	PUNCT
ftr-377	374	39	figure	figure	NOUN
ftr-377	374	40	1	1	NUM
ftr-377	374	41	could	could	AUX
ftr-377	374	42	represent	represent	VERB
ftr-377	374	43	the	the	DET
ftr-377	374	44	impact	impact	NOUN
ftr-377	374	45	of	of	ADP
ftr-377	374	46	effectively	effectively	ADV
ftr-377	374	47	including	include	VERB
ftr-377	374	48	a	a	DET
ftr-377	374	49	particular	particular	ADJ
ftr-377	374	50	good	good	NOUN
ftr-377	374	51	in	in	ADP
ftr-377	374	52	the	the	DET
ftr-377	374	53	tax	tax	NOUN
ftr-377	374	54	base	base	NOUN
ftr-377	374	55	by	by	ADP
ftr-377	374	56	changing	change	VERB
ftr-377	374	57	the	the	DET
ftr-377	374	58	deductibility	deductibility	NOUN
ftr-377	374	59	of	of	ADP
ftr-377	374	60	expenditures	expenditure	NOUN
ftr-377	374	61	on	on	ADP
ftr-377	374	62	the	the	DET
ftr-377	374	63	good	good	NOUN
ftr-377	374	64	under	under	ADP
ftr-377	374	65	an	an	DET
ftr-377	374	66	income	income	NOUN
ftr-377	374	67	tax	tax	NOUN
ftr-377	374	68	.	.	PUNCT
ftr-377	375	1	if	if	SCONJ
ftr-377	375	2	all	all	DET
ftr-377	375	3	production	production	NOUN
ftr-377	375	4	exhibited	exhibit	VERB
ftr-377	375	5	constant	constant	ADJ
ftr-377	375	6	returns	return	NOUN
ftr-377	375	7	to	to	PART
ftr-377	375	8	scale	scale	VERB
ftr-377	375	9	,	,	PUNCT
ftr-377	375	10	the	the	DET
ftr-377	375	11	entire	entire	ADJ
ftr-377	375	12	amount	amount	NOUN
ftr-377	375	13	of	of	ADP
ftr-377	375	14	an	an	DET
ftr-377	375	15	excise	excise	NOUN
ftr-377	375	16	tax	tax	NOUN
ftr-377	375	17	imposed	impose	VERB
ftr-377	375	18	on	on	ADP
ftr-377	375	19	sellers	seller	NOUN
ftr-377	375	20	could	could	AUX
ftr-377	375	21	be	be	AUX
ftr-377	375	22	passed	pass	VERB
ftr-377	375	23	on	on	ADP
ftr-377	375	24	to	to	ADP
ftr-377	375	25	consumers	consumer	NOUN
ftr-377	375	26	.	.	PUNCT
ftr-377	376	1	then	then	ADV
ftr-377	376	2	the	the	DET
ftr-377	376	3	pretax	pretax	ADJ
ftr-377	376	4	price	price	NOUN
ftr-377	376	5	would	would	AUX
ftr-377	376	6	approximate	approximate	VERB
ftr-377	376	7	the	the	DET
ftr-377	376	8	price	price	NOUN
ftr-377	376	9	without	without	ADP
ftr-377	376	10	taxation	taxation	NOUN
ftr-377	376	11	.	.	PUNCT
ftr-377	377	1	this	this	PRON
ftr-377	377	2	would	would	AUX
ftr-377	377	3	happen	happen	VERB
ftr-377	377	4	,	,	PUNCT
ftr-377	377	5	however	however	ADV
ftr-377	377	6	,	,	PUNCT
ftr-377	377	7	only	only	ADV
ftr-377	377	8	if	if	SCONJ
ftr-377	377	9	factors	factor	NOUN
ftr-377	377	10	were	be	AUX
ftr-377	377	11	not	not	PART
ftr-377	377	12	taxed	tax	VERB
ftr-377	377	13	and	and	CCONJ
ftr-377	377	14	factors	factor	NOUN
ftr-377	377	15	were	be	AUX
ftr-377	377	16	neither	neither	CCONJ
ftr-377	377	17	substitutes	substitute	NOUN
ftr-377	377	18	nor	nor	CCONJ
ftr-377	377	19	complements	complement	NOUN
ftr-377	377	20	of	of	ADP
ftr-377	377	21	taxed	tax	VERB
ftr-377	377	22	goods	good	NOUN
ftr-377	377	23	.	.	PUNCT
ftr-377	378	1	if	if	SCONJ
ftr-377	378	2	inputs	input	NOUN
ftr-377	378	3	are	be	AUX
ftr-377	378	4	taxed	tax	VERB
ftr-377	378	5	,	,	PUNCT
ftr-377	378	6	this	this	PRON
ftr-377	378	7	will	will	AUX
ftr-377	378	8	distort	distort	VERB
ftr-377	378	9	the	the	DET
ftr-377	378	10	prices	price	NOUN
ftr-377	378	11	of	of	ADP
ftr-377	378	12	even	even	ADV
ftr-377	378	13	untaxed	untaxed	ADJ
ftr-377	378	14	consumption	consumption	NOUN
ftr-377	378	15	goods	good	NOUN
ftr-377	378	16	.	.	PUNCT
ftr-377	379	1	with	with	ADP
ftr-377	379	2	constant	constant	ADJ
ftr-377	379	3	returns	return	NOUN
ftr-377	379	4	to	to	PART
ftr-377	379	5	scale	scale	VERB
ftr-377	379	6	,	,	PUNCT
ftr-377	379	7	producers	producer	NOUN
ftr-377	379	8	'	'	PART
ftr-377	379	9	after	after	ADP
ftr-377	379	10	-	-	PUNCT
ftr-377	379	11	tax	tax	NOUN
ftr-377	379	12	economic	economic	ADJ
ftr-377	379	13	profits	profit	NOUN
ftr-377	379	14	are	be	AUX
ftr-377	379	15	2010	2010	NUM
ftr-377	379	16	]	]	PUNCT
ftr-377	379	17	florida	florida	PROPN
ftr-377	379	18	tax	tax	PROPN
ftr-377	379	19	review	review	NOUN
ftr-377	379	20	the	the	DET
ftr-377	379	21	heart	heart	NOUN
ftr-377	379	22	of	of	ADP
ftr-377	379	23	the	the	DET
ftr-377	379	24	problem	problem	NOUN
ftr-377	379	25	with	with	ADP
ftr-377	379	26	treating	treat	VERB
ftr-377	379	27	pretax	pretax	ADJ
ftr-377	379	28	profit	profit	NOUN
ftr-377	379	29	as	as	ADP
ftr-377	379	30	a	a	DET
ftr-377	379	31	significant	significant	ADJ
ftr-377	379	32	metric	metric	NOUN
ftr-377	379	33	of	of	ADP
ftr-377	379	34	economic	economic	ADJ
ftr-377	379	35	substance	substance	NOUN
ftr-377	379	36	,	,	PUNCT
ftr-377	379	37	as	as	SCONJ
ftr-377	379	38	the	the	DET
ftr-377	379	39	next	next	ADJ
ftr-377	379	40	few	few	ADJ
ftr-377	379	41	paragraphs	paragraph	NOUN
ftr-377	379	42	explain	explain	VERB
ftr-377	379	43	in	in	ADP
ftr-377	379	44	more	more	ADJ
ftr-377	379	45	detail	detail	NOUN
ftr-377	379	46	.	.	PUNCT
ftr-377	380	1	suppose	suppose	VERB
ftr-377	380	2	that	that	SCONJ
ftr-377	380	3	with	with	ADP
ftr-377	380	4	lump	lump	NOUN
ftr-377	380	5	-	-	PUNCT
ftr-377	380	6	sum	sum	NOUN
ftr-377	380	7	taxation	taxation	NOUN
ftr-377	380	8	the	the	DET
ftr-377	380	9	profit	profit	NOUN
ftr-377	380	10	78	78	NUM
ftr-377	380	11	for	for	ADP
ftr-377	380	12	a	a	DET
ftr-377	380	13	business	business	NOUN
ftr-377	380	14	plan	plan	NOUN
ftr-377	380	15	with	with	ADP
ftr-377	380	16	output	output	NOUN
ftr-377	380	17	level	level	NOUN
ftr-377	380	18	q	q	NOUN
ftr-377	380	19	and	and	CCONJ
ftr-377	380	20	input	input	NOUN
ftr-377	380	21	levels	level	NOUN
ftr-377	380	22	k	k	PROPN
ftr-377	380	23	and	and	CCONJ
ftr-377	380	24	l	l	PROPN
ftr-377	380	25	is	be	AUX
ftr-377	380	26	pq	pq	INTJ
ftr-377	380	27	(	(	PUNCT
ftr-377	380	28	wl	wl	X
ftr-377	380	29	+	+	CCONJ
ftr-377	380	30	rk	rk	NOUN
ftr-377	380	31	)	)	PUNCT
ftr-377	380	32	.	.	PUNCT
ftr-377	381	1	with	with	ADP
ftr-377	381	2	conventional	conventional	ADJ
ftr-377	381	3	taxation	taxation	NOUN
ftr-377	381	4	,	,	PUNCT
ftr-377	381	5	after	after	ADP
ftr-377	381	6	-	-	PUNCT
ftr-377	381	7	tax	tax	NOUN
ftr-377	381	8	profit	profit	NOUN
ftr-377	381	9	for	for	ADP
ftr-377	381	10	the	the	DET
ftr-377	381	11	same	same	ADJ
ftr-377	381	12	plan	plan	NOUN
ftr-377	381	13	is	be	AUX
ftr-377	381	14	p*q	p*q	NOUN
ftr-377	381	15	(	(	PUNCT
ftr-377	381	16	w*l	w*l	PROPN
ftr-377	381	17	+	+	NUM
ftr-377	381	18	r*k	r*k	NOUN
ftr-377	381	19	)	)	PUNCT
ftr-377	381	20	t(p*q	t(p*q	NOUN
ftr-377	381	21	,	,	PUNCT
ftr-377	381	22	w*l	w*l	PROPN
ftr-377	381	23	,	,	PUNCT
ftr-377	381	24	r*k	r*k	NOUN
ftr-377	381	25	)	)	PUNCT
ftr-377	381	26	and	and	CCONJ
ftr-377	381	27	pretax	pretax	ADJ
ftr-377	381	28	profit	profit	NOUN
ftr-377	381	29	is	be	AUX
ftr-377	381	30	p*q	p*q	NOUN
ftr-377	381	31	(	(	PUNCT
ftr-377	381	32	w*l	w*l	PROPN
ftr-377	381	33	+	+	NUM
ftr-377	381	34	r*k	r*k	NOUN
ftr-377	381	35	)	)	PUNCT
ftr-377	381	36	,	,	PUNCT
ftr-377	381	37	where	where	SCONJ
ftr-377	381	38	p	p	X
ftr-377	381	39	*	*	X
ftr-377	381	40	,	,	PUNCT
ftr-377	381	41	w	w	PROPN
ftr-377	381	42	*	*	PUNCT
ftr-377	381	43	and	and	CCONJ
ftr-377	381	44	r	r	AUX
ftr-377	381	45	*	*	AUX
ftr-377	381	46	represent	represent	VERB
ftr-377	381	47	the	the	DET
ftr-377	381	48	product	product	NOUN
ftr-377	381	49	and	and	CCONJ
ftr-377	381	50	factor	factor	NOUN
ftr-377	381	51	prices	price	NOUN
ftr-377	381	52	as	as	SCONJ
ftr-377	381	53	they	they	PRON
ftr-377	381	54	have	have	AUX
ftr-377	381	55	adjusted	adjust	VERB
ftr-377	381	56	to	to	ADP
ftr-377	381	57	conventional	conventional	ADJ
ftr-377	381	58	taxes	taxis	NOUN
ftr-377	381	59	and	and	CCONJ
ftr-377	381	60	t	t	NOUN
ftr-377	381	61	represents	represent	VERB
ftr-377	381	62	the	the	DET
ftr-377	381	63	tax	tax	NOUN
ftr-377	381	64	on	on	ADP
ftr-377	381	65	taxable	taxable	ADJ
ftr-377	381	66	income	income	NOUN
ftr-377	381	67	.	.	PUNCT
ftr-377	382	1	conceivably	conceivably	ADV
ftr-377	382	2	,	,	PUNCT
ftr-377	382	3	t	t	PROPN
ftr-377	382	4	could	could	AUX
ftr-377	382	5	be	be	AUX
ftr-377	382	6	a	a	DET
ftr-377	382	7	tax	tax	NOUN
ftr-377	382	8	on	on	ADP
ftr-377	382	9	economic	economic	ADJ
ftr-377	382	10	profit	profit	NOUN
ftr-377	382	11	:	:	PUNCT
ftr-377	382	12	t=	t=	PROPN
ftr-377	382	13	t	t	X
ftr-377	383	1	[	[	X
ftr-377	383	2	p*q	p*q	NOUN
ftr-377	383	3	(	(	PUNCT
ftr-377	383	4	w*l	w*l	PROPN
ftr-377	383	5	+	+	CCONJ
ftr-377	383	6	rk	rk	NOUN
ftr-377	383	7	)	)	PUNCT
ftr-377	383	8	]	]	PUNCT
ftr-377	383	9	for	for	ADP
ftr-377	383	10	some	some	DET
ftr-377	383	11	marginal	marginal	ADJ
ftr-377	383	12	rate	rate	NOUN
ftr-377	383	13	t	t	PROPN
ftr-377	383	14	,	,	PUNCT
ftr-377	383	15	but	but	CCONJ
ftr-377	383	16	the	the	DET
ftr-377	383	17	tax	tax	NOUN
ftr-377	383	18	base	base	NOUN
ftr-377	383	19	for	for	ADP
ftr-377	383	20	actual	actual	ADJ
ftr-377	383	21	income	income	NOUN
ftr-377	383	22	taxes	taxis	NOUN
ftr-377	383	23	tends	tend	VERB
ftr-377	383	24	to	to	PART
ftr-377	383	25	be	be	AUX
ftr-377	383	26	determined	determine	VERB
ftr-377	383	27	by	by	ADP
ftr-377	383	28	adjustments	adjustment	NOUN
ftr-377	383	29	to	to	ADP
ftr-377	383	30	accounting	accounting	NOUN
ftr-377	383	31	profit	profit	NOUN
ftr-377	383	32	,	,	PUNCT
ftr-377	383	33	which	which	PRON
ftr-377	383	34	is	be	AUX
ftr-377	383	35	systematically	systematically	ADV
ftr-377	383	36	different	different	ADJ
ftr-377	383	37	from	from	ADP
ftr-377	383	38	economic	economic	ADJ
ftr-377	383	39	profit.79	profit.79	NOUN
ftr-377	383	40	under	under	ADP
ftr-377	383	41	some	some	DET
ftr-377	383	42	circumstances	circumstance	NOUN
ftr-377	383	43	,	,	PUNCT
ftr-377	383	44	t	t	PROPN
ftr-377	383	45	may	may	AUX
ftr-377	383	46	effectively	effectively	ADV
ftr-377	383	47	be	be	AUX
ftr-377	383	48	negative	negative	ADJ
ftr-377	383	49	say	say	INTJ
ftr-377	383	50	when	when	SCONJ
ftr-377	383	51	accelerated	accelerated	ADJ
ftr-377	383	52	depreciation	depreciation	NOUN
ftr-377	383	53	provides	provide	VERB
ftr-377	383	54	deductions	deduction	NOUN
ftr-377	383	55	above	above	ADP
ftr-377	383	56	economic	economic	ADJ
ftr-377	383	57	depreciation	depreciation	NOUN
ftr-377	383	58	and	and	CCONJ
ftr-377	383	59	losses	loss	NOUN
ftr-377	383	60	in	in	ADP
ftr-377	383	61	one	one	NUM
ftr-377	383	62	division	division	NOUN
ftr-377	383	63	of	of	ADP
ftr-377	383	64	an	an	DET
ftr-377	383	65	enterprise	enterprise	NOUN
ftr-377	383	66	offset	offset	NOUN
ftr-377	383	67	income	income	NOUN
ftr-377	383	68	in	in	ADP
ftr-377	383	69	another	another	DET
ftr-377	383	70	division	division	NOUN
ftr-377	383	71	.	.	PUNCT
ftr-377	384	1	from	from	ADP
ftr-377	384	2	these	these	DET
ftr-377	384	3	profit	profit	NOUN
ftr-377	384	4	expressions	expression	NOUN
ftr-377	384	5	it	it	PRON
ftr-377	384	6	is	be	AUX
ftr-377	384	7	evident	evident	ADJ
ftr-377	384	8	that	that	SCONJ
ftr-377	384	9	even	even	ADV
ftr-377	384	10	if	if	SCONJ
ftr-377	384	11	a	a	DET
ftr-377	384	12	business	business	NOUN
ftr-377	384	13	plan	plan	NOUN
ftr-377	384	14	would	would	AUX
ftr-377	384	15	be	be	AUX
ftr-377	384	16	profitable	profitable	ADJ
ftr-377	384	17	under	under	ADP
ftr-377	384	18	lump	lump	NOUN
ftr-377	384	19	-	-	PUNCT
ftr-377	384	20	sum	sum	NOUN
ftr-377	384	21	taxation	taxation	NOUN
ftr-377	384	22	,	,	PUNCT
ftr-377	384	23	it	it	PRON
ftr-377	384	24	is	be	AUX
ftr-377	384	25	not	not	PART
ftr-377	384	26	necessarily	necessarily	ADV
ftr-377	384	27	profitable	profitable	ADJ
ftr-377	384	28	with	with	ADP
ftr-377	384	29	conventional	conventional	ADJ
ftr-377	384	30	taxation	taxation	NOUN
ftr-377	384	31	.	.	PUNCT
ftr-377	385	1	of	of	ADP
ftr-377	385	2	course	course	NOUN
ftr-377	385	3	,	,	PUNCT
ftr-377	385	4	that	that	PRON
ftr-377	385	5	is	be	AUX
ftr-377	385	6	one	one	NUM
ftr-377	385	7	of	of	ADP
ftr-377	385	8	the	the	DET
ftr-377	385	9	reasons	reason	NOUN
ftr-377	385	10	why	why	SCONJ
ftr-377	385	11	there	there	PRON
ftr-377	385	12	is	be	VERB
ftr-377	385	13	a	a	DET
ftr-377	385	14	deadweight	deadweight	NOUN
ftr-377	385	15	loss	loss	NOUN
ftr-377	385	16	from	from	ADP
ftr-377	385	17	conventional	conventional	ADJ
ftr-377	385	18	taxation	taxation	NOUN
ftr-377	385	19	:	:	PUNCT
ftr-377	385	20	taxes	taxis	NOUN
ftr-377	385	21	render	render	VERB
ftr-377	385	22	some	some	DET
ftr-377	385	23	economically	economically	ADV
ftr-377	385	24	sensible	sensible	ADJ
ftr-377	385	25	projects	project	NOUN
ftr-377	385	26	unprofitable	unprofitable	ADJ
ftr-377	385	27	.	.	PUNCT
ftr-377	386	1	in	in	ADP
ftr-377	386	2	particular	particular	ADJ
ftr-377	386	3	,	,	PUNCT
ftr-377	386	4	because	because	SCONJ
ftr-377	386	5	conventional	conventional	ADJ
ftr-377	386	6	taxes	taxis	NOUN
ftr-377	386	7	alter	alter	VERB
ftr-377	386	8	product	product	NOUN
ftr-377	386	9	and	and	CCONJ
ftr-377	386	10	factor	factor	NOUN
ftr-377	386	11	prices	price	NOUN
ftr-377	386	12	,	,	PUNCT
ftr-377	386	13	an	an	DET
ftr-377	386	14	investment	investment	NOUN
ftr-377	386	15	project	project	NOUN
ftr-377	386	16	with	with	ADP
ftr-377	386	17	a	a	DET
ftr-377	386	18	positive	positive	ADJ
ftr-377	386	19	return	return	NOUN
ftr-377	386	20	under	under	ADP
ftr-377	386	21	lump	lump	NOUN
ftr-377	386	22	-	-	PUNCT
ftr-377	386	23	sum	sum	NOUN
ftr-377	386	24	taxation	taxation	NOUN
ftr-377	386	25	may	may	AUX
ftr-377	386	26	have	have	VERB
ftr-377	386	27	a	a	DET
ftr-377	386	28	negative	negative	ADJ
ftr-377	386	29	pretax	pretax	ADJ
ftr-377	386	30	return	return	NOUN
ftr-377	386	31	generally	generally	ADV
ftr-377	386	32	zero	zero	NUM
ftr-377	386	33	,	,	PUNCT
ftr-377	386	34	so	so	ADV
ftr-377	386	35	raising	raise	VERB
ftr-377	386	36	revenue	revenue	NOUN
ftr-377	386	37	from	from	ADP
ftr-377	386	38	producers	producer	NOUN
ftr-377	386	39	of	of	ADP
ftr-377	386	40	intermediate	intermediate	ADJ
ftr-377	386	41	goods	good	NOUN
ftr-377	386	42	would	would	AUX
ftr-377	386	43	entail	entail	VERB
ftr-377	386	44	effective	effective	ADJ
ftr-377	386	45	taxation	taxation	NOUN
ftr-377	386	46	of	of	ADP
ftr-377	386	47	their	their	PRON
ftr-377	386	48	outputs	output	NOUN
ftr-377	386	49	.	.	PUNCT
ftr-377	387	1	and	and	CCONJ
ftr-377	387	2	if	if	SCONJ
ftr-377	387	3	factors	factor	NOUN
ftr-377	387	4	were	be	AUX
ftr-377	387	5	,	,	PUNCT
ftr-377	387	6	for	for	ADP
ftr-377	387	7	example	example	NOUN
ftr-377	387	8	,	,	PUNCT
ftr-377	387	9	substitutes	substitute	NOUN
ftr-377	387	10	for	for	ADP
ftr-377	387	11	taxed	tax	VERB
ftr-377	387	12	consumption	consumption	NOUN
ftr-377	387	13	goods	good	NOUN
ftr-377	387	14	,	,	PUNCT
ftr-377	387	15	the	the	DET
ftr-377	387	16	increased	increase	VERB
ftr-377	387	17	effective	effective	ADJ
ftr-377	387	18	price	price	NOUN
ftr-377	387	19	of	of	ADP
ftr-377	387	20	such	such	ADJ
ftr-377	387	21	consumption	consumption	NOUN
ftr-377	387	22	goods	good	NOUN
ftr-377	387	23	would	would	AUX
ftr-377	387	24	lead	lead	VERB
ftr-377	387	25	to	to	ADP
ftr-377	387	26	increased	increase	VERB
ftr-377	387	27	demand	demand	NOUN
ftr-377	387	28	for	for	ADP
ftr-377	387	29	their	their	PRON
ftr-377	387	30	inputs	input	NOUN
ftr-377	387	31	,	,	PUNCT
ftr-377	387	32	raising	raise	VERB
ftr-377	387	33	their	their	PRON
ftr-377	387	34	costs	cost	NOUN
ftr-377	387	35	of	of	ADP
ftr-377	387	36	production	production	NOUN
ftr-377	387	37	and	and	CCONJ
ftr-377	387	38	even	even	ADV
ftr-377	387	39	their	their	PRON
ftr-377	387	40	pretax	pretax	ADJ
ftr-377	387	41	prices	price	NOUN
ftr-377	387	42	.	.	PUNCT
ftr-377	388	1	even	even	ADV
ftr-377	388	2	if	if	SCONJ
ftr-377	388	3	no	no	DET
ftr-377	388	4	factors	factor	NOUN
ftr-377	388	5	were	be	AUX
ftr-377	388	6	also	also	ADV
ftr-377	388	7	consumption	consumption	NOUN
ftr-377	388	8	goods	good	NOUN
ftr-377	388	9	,	,	PUNCT
ftr-377	388	10	factor	factor	NOUN
ftr-377	388	11	prices	price	NOUN
ftr-377	388	12	could	could	AUX
ftr-377	388	13	be	be	AUX
ftr-377	388	14	increased	increase	VERB
ftr-377	388	15	in	in	ADP
ftr-377	388	16	a	a	DET
ftr-377	388	17	similar	similar	ADJ
ftr-377	388	18	fashion	fashion	NOUN
ftr-377	388	19	if	if	SCONJ
ftr-377	388	20	a	a	DET
ftr-377	388	21	substitute	substitute	NOUN
ftr-377	388	22	for	for	ADP
ftr-377	388	23	a	a	DET
ftr-377	388	24	taxed	tax	VERB
ftr-377	388	25	goods	good	NOUN
ftr-377	388	26	is	be	AUX
ftr-377	388	27	excluded	exclude	VERB
ftr-377	388	28	from	from	ADP
ftr-377	388	29	the	the	DET
ftr-377	388	30	tax	tax	NOUN
ftr-377	388	31	base	base	NOUN
ftr-377	388	32	;	;	PUNCT
ftr-377	388	33	increased	increase	VERB
ftr-377	388	34	demand	demand	NOUN
ftr-377	388	35	for	for	ADP
ftr-377	388	36	such	such	DET
ftr-377	388	37	a	a	DET
ftr-377	388	38	substitute	substitute	NOUN
ftr-377	388	39	on	on	ADP
ftr-377	388	40	account	account	NOUN
ftr-377	388	41	of	of	ADP
ftr-377	388	42	taxation	taxation	NOUN
ftr-377	388	43	of	of	ADP
ftr-377	388	44	another	another	DET
ftr-377	388	45	good	good	NOUN
ftr-377	388	46	could	could	AUX
ftr-377	388	47	bid	bid	VERB
ftr-377	388	48	up	up	ADP
ftr-377	388	49	the	the	DET
ftr-377	388	50	price	price	NOUN
ftr-377	388	51	of	of	ADP
ftr-377	388	52	factors	factor	NOUN
ftr-377	388	53	used	use	VERB
ftr-377	388	54	in	in	ADP
ftr-377	388	55	the	the	DET
ftr-377	388	56	production	production	NOUN
ftr-377	388	57	of	of	ADP
ftr-377	388	58	both	both	DET
ftr-377	388	59	consumption	consumption	NOUN
ftr-377	388	60	goods	good	NOUN
ftr-377	388	61	,	,	PUNCT
ftr-377	388	62	distorting	distort	VERB
ftr-377	388	63	the	the	DET
ftr-377	388	64	pretax	pretax	ADJ
ftr-377	388	65	price	price	NOUN
ftr-377	388	66	of	of	ADP
ftr-377	388	67	the	the	DET
ftr-377	388	68	taxed	tax	VERB
ftr-377	388	69	good	good	NOUN
ftr-377	388	70	.	.	PUNCT
ftr-377	389	1	78	78	NUM
ftr-377	389	2	.	.	PUNCT
ftr-377	390	1	since	since	SCONJ
ftr-377	390	2	lump	lump	NOUN
ftr-377	390	3	-	-	PUNCT
ftr-377	390	4	sum	sum	NOUN
ftr-377	390	5	taxation	taxation	NOUN
ftr-377	390	6	would	would	AUX
ftr-377	390	7	not	not	PART
ftr-377	390	8	impose	impose	VERB
ftr-377	390	9	tax	tax	NOUN
ftr-377	390	10	based	base	VERB
ftr-377	390	11	on	on	ADP
ftr-377	390	12	the	the	DET
ftr-377	390	13	level	level	NOUN
ftr-377	390	14	of	of	ADP
ftr-377	390	15	business	business	NOUN
ftr-377	390	16	activity	activity	NOUN
ftr-377	390	17	,	,	PUNCT
ftr-377	390	18	we	we	PRON
ftr-377	390	19	can	can	AUX
ftr-377	390	20	ignore	ignore	VERB
ftr-377	390	21	taxation	taxation	NOUN
ftr-377	390	22	in	in	ADP
ftr-377	390	23	the	the	DET
ftr-377	390	24	determination	determination	NOUN
ftr-377	390	25	of	of	ADP
ftr-377	390	26	business	business	NOUN
ftr-377	390	27	profit	profit	NOUN
ftr-377	390	28	.	.	PUNCT
ftr-377	391	1	79	79	NUM
ftr-377	391	2	.	.	PUNCT
ftr-377	392	1	see	see	VERB
ftr-377	392	2	koopmans	koopmans	PROPN
ftr-377	392	3	v.	v.	ADP
ftr-377	392	4	farm	farm	NOUN
ftr-377	392	5	credit	credit	NOUN
ftr-377	392	6	services	service	NOUN
ftr-377	392	7	of	of	ADP
ftr-377	392	8	mid	mid	PROPN
ftr-377	392	9	-	-	PROPN
ftr-377	392	10	america	america	PROPN
ftr-377	392	11	,	,	PUNCT
ftr-377	392	12	102	102	NUM
ftr-377	392	13	f.3rd	f.3rd	NOUN
ftr-377	392	14	874	874	NUM
ftr-377	392	15	,	,	PUNCT
ftr-377	392	16	876	876	NUM
ftr-377	392	17	(	(	PUNCT
ftr-377	392	18	7th	7th	ADJ
ftr-377	392	19	cir	cir	NOUN
ftr-377	392	20	1996	1996	NUM
ftr-377	392	21	)	)	PUNCT
ftr-377	392	22	;	;	PUNCT
ftr-377	392	23	susan	susan	PROPN
ftr-377	392	24	rose	rose	PROPN
ftr-377	392	25	-	-	PUNCT
ftr-377	392	26	ackerman	ackerman	NOUN
ftr-377	392	27	,	,	PUNCT
ftr-377	392	28	unfair	unfair	ADJ
ftr-377	392	29	competition	competition	NOUN
ftr-377	392	30	and	and	CCONJ
ftr-377	392	31	corporate	corporate	ADJ
ftr-377	392	32	income	income	NOUN
ftr-377	392	33	taxation	taxation	NOUN
ftr-377	392	34	,	,	PUNCT
ftr-377	392	35	34	34	NUM
ftr-377	392	36	stan	stan	PROPN
ftr-377	392	37	.	.	PUNCT
ftr-377	393	1	l.	l.	PROPN
ftr-377	393	2	rev	rev	PROPN
ftr-377	393	3	.	.	PROPN
ftr-377	393	4	1017	1017	NUM
ftr-377	393	5	,	,	PUNCT
ftr-377	393	6	1025	1025	NUM
ftr-377	393	7	n.28	n.28	ADP
ftr-377	393	8	(	(	PUNCT
ftr-377	393	9	1982	1982	NUM
ftr-377	393	10	)	)	PUNCT
ftr-377	393	11	.	.	PUNCT
ftr-377	394	1	[	[	X
ftr-377	394	2	vol9:9	vol9:9	NOUN
ftr-377	394	3	economics	economic	NOUN
ftr-377	394	4	and	and	CCONJ
ftr-377	394	5	economic	economic	ADJ
ftr-377	394	6	substance	substance	NOUN
ftr-377	394	7	under	under	ADP
ftr-377	394	8	conventional	conventional	ADJ
ftr-377	394	9	taxation	taxation	NOUN
ftr-377	394	10	.	.	PUNCT
ftr-377	395	1	for	for	ADP
ftr-377	395	2	example	example	NOUN
ftr-377	395	3	,	,	PUNCT
ftr-377	395	4	suppose	suppose	VERB
ftr-377	395	5	that	that	SCONJ
ftr-377	395	6	with	with	ADP
ftr-377	395	7	lump	lump	NOUN
ftr-377	395	8	-	-	PUNCT
ftr-377	395	9	sum	sum	NOUN
ftr-377	395	10	taxation	taxation	NOUN
ftr-377	395	11	,	,	PUNCT
ftr-377	395	12	all	all	DET
ftr-377	395	13	the	the	DET
ftr-377	395	14	equilibrium	equilibrium	NOUN
ftr-377	395	15	product	product	NOUN
ftr-377	395	16	and	and	CCONJ
ftr-377	395	17	factor	factor	NOUN
ftr-377	395	18	prices	price	NOUN
ftr-377	395	19	equal	equal	ADJ
ftr-377	395	20	1	1	NUM
ftr-377	395	21	,	,	PUNCT
ftr-377	395	22	q	q	NOUN
ftr-377	395	23	=	=	SYM
ftr-377	395	24	10	10	NUM
ftr-377	395	25	and	and	CCONJ
ftr-377	395	26	k	k	NOUN
ftr-377	395	27	=	=	PUNCT
ftr-377	395	28	l	l	NOUN
ftr-377	395	29	=	=	SYM
ftr-377	395	30	4	4	X
ftr-377	395	31	.	.	X
ftr-377	395	32	profit	profit	NOUN
ftr-377	395	33	with	with	ADP
ftr-377	395	34	lump	lump	NOUN
ftr-377	395	35	-	-	PUNCT
ftr-377	395	36	sum	sum	NOUN
ftr-377	395	37	taxation	taxation	NOUN
ftr-377	395	38	is	be	AUX
ftr-377	395	39	then	then	ADV
ftr-377	395	40	2	2	NUM
ftr-377	395	41	:	:	PUNCT
ftr-377	395	42	d	d	NOUN
ftr-377	395	43	=	=	SYM
ftr-377	395	44	1(10	1(10	NUM
ftr-377	395	45	)	)	PUNCT
ftr-377	396	1	[	[	X
ftr-377	396	2	1(4	1(4	NUM
ftr-377	396	3	)	)	PUNCT
ftr-377	396	4	+	+	CCONJ
ftr-377	396	5	1(4	1(4	NUM
ftr-377	396	6	)	)	PUNCT
ftr-377	396	7	]	]	PUNCT
ftr-377	396	8	.	.	PUNCT
ftr-377	396	9	suppose	suppose	VERB
ftr-377	396	10	that	that	SCONJ
ftr-377	396	11	with	with	ADP
ftr-377	396	12	conventional	conventional	ADJ
ftr-377	396	13	taxes	taxis	NOUN
ftr-377	396	14	,	,	PUNCT
ftr-377	396	15	the	the	DET
ftr-377	396	16	price	price	NOUN
ftr-377	396	17	of	of	ADP
ftr-377	396	18	the	the	DET
ftr-377	396	19	product	product	NOUN
ftr-377	396	20	happens	happen	VERB
ftr-377	396	21	to	to	PART
ftr-377	396	22	stay	stay	VERB
ftr-377	396	23	the	the	DET
ftr-377	396	24	same	same	ADJ
ftr-377	396	25	but	but	CCONJ
ftr-377	396	26	factor	factor	NOUN
ftr-377	396	27	prices	price	NOUN
ftr-377	396	28	increase	increase	VERB
ftr-377	396	29	from	from	ADP
ftr-377	396	30	1	1	NUM
ftr-377	396	31	to	to	PART
ftr-377	396	32	1	1	NUM
ftr-377	396	33	2	2	NUM
ftr-377	396	34	.	.	PUNCT
ftr-377	397	1	(	(	PUNCT
ftr-377	397	2	pretax	pretax	ADJ
ftr-377	397	3	factor	factor	NOUN
ftr-377	397	4	prices	price	NOUN
ftr-377	397	5	might	might	AUX
ftr-377	397	6	rise	rise	VERB
ftr-377	397	7	if	if	SCONJ
ftr-377	397	8	,	,	PUNCT
ftr-377	397	9	for	for	ADP
ftr-377	397	10	example	example	NOUN
ftr-377	397	11	,	,	PUNCT
ftr-377	397	12	factor	factor	NOUN
ftr-377	397	13	costs	cost	NOUN
ftr-377	397	14	were	be	AUX
ftr-377	397	15	deductible	deductible	ADJ
ftr-377	397	16	at	at	ADP
ftr-377	397	17	accelerated	accelerate	VERB
ftr-377	397	18	rates	rate	NOUN
ftr-377	397	19	for	for	ADP
ftr-377	397	20	tax	tax	NOUN
ftr-377	397	21	purposes	purpose	NOUN
ftr-377	397	22	.	.	PUNCT
ftr-377	398	1	the	the	DET
ftr-377	398	2	scale	scale	NOUN
ftr-377	398	3	of	of	ADP
ftr-377	398	4	the	the	DET
ftr-377	398	5	effect	effect	NOUN
ftr-377	398	6	is	be	AUX
ftr-377	398	7	exaggerated	exaggerate	VERB
ftr-377	398	8	in	in	ADP
ftr-377	398	9	the	the	DET
ftr-377	398	10	example	example	NOUN
ftr-377	398	11	for	for	ADP
ftr-377	398	12	simplicity	simplicity	NOUN
ftr-377	398	13	's	's	PART
ftr-377	398	14	sake	sake	NOUN
ftr-377	398	15	.	.	PUNCT
ftr-377	398	16	)	)	PUNCT
ftr-377	399	1	then	then	ADV
ftr-377	399	2	pretax	pretax	ADJ
ftr-377	399	3	profit	profit	NOUN
ftr-377	399	4	with	with	ADP
ftr-377	399	5	conventional	conventional	ADJ
ftr-377	399	6	taxation	taxation	NOUN
ftr-377	399	7	is	be	AUX
ftr-377	399	8	negative	negative	ADJ
ftr-377	399	9	:	:	PUNCT
ftr-377	400	1	[	[	X
ftr-377	400	2	]	]	X
ftr-377	400	3	=	=	PUNCT
ftr-377	400	4	-2	-2	NOUN
ftr-377	400	5	=	=	PUNCT
ftr-377	400	6	10	10	NUM
ftr-377	400	7	[	[	X
ftr-377	400	8	(	(	PUNCT
ftr-377	400	9	1	1	NUM
ftr-377	400	10	v/	v/	NOUN
ftr-377	400	11	)	)	PUNCT
ftr-377	400	12	4	4	NUM
ftr-377	401	1	+	+	CCONJ
ftr-377	401	2	(	(	PUNCT
ftr-377	401	3	1	1	NUM
ftr-377	401	4	'	'	NUM
ftr-377	401	5	/2	/2	PUNCT
ftr-377	401	6	)	)	PUNCT
ftr-377	402	1	4	4	NUM
ftr-377	402	2	]	]	PUNCT
ftr-377	402	3	.	.	PUNCT
ftr-377	403	1	yet	yet	ADV
ftr-377	403	2	after	after	ADP
ftr-377	403	3	-	-	PUNCT
ftr-377	403	4	tax	tax	NOUN
ftr-377	403	5	profit	profit	NOUN
ftr-377	403	6	could	could	AUX
ftr-377	403	7	be	be	AUX
ftr-377	403	8	positive	positive	ADJ
ftr-377	403	9	:	:	PUNCT
ftr-377	403	10	suppose	suppose	VERB
ftr-377	403	11	t	t	PROPN
ftr-377	403	12	=	=	SYM
ftr-377	403	13	q/2	q/2	PROPN
ftr-377	403	14	(	(	PUNCT
ftr-377	403	15	k	k	X
ftr-377	403	16	+	+	PROPN
ftr-377	403	17	l	l	NOUN
ftr-377	403	18	)	)	PUNCT
ftr-377	403	19	,	,	PUNCT
ftr-377	403	20	so	so	SCONJ
ftr-377	403	21	that	that	SCONJ
ftr-377	403	22	after	after	ADP
ftr-377	403	23	-	-	PUNCT
ftr-377	403	24	tax	tax	NOUN
ftr-377	403	25	profit	profit	NOUN
ftr-377	403	26	equals	equal	VERB
ftr-377	403	27	+1	+1	PROPN
ftr-377	403	28	.	.	PUNCT
ftr-377	404	1	this	this	DET
ftr-377	404	2	example	example	NOUN
ftr-377	404	3	illustrates	illustrate	VERB
ftr-377	404	4	why	why	SCONJ
ftr-377	404	5	negative	negative	ADJ
ftr-377	404	6	pretax	pretax	ADJ
ftr-377	404	7	profit	profit	NOUN
ftr-377	404	8	is	be	AUX
ftr-377	404	9	not	not	PART
ftr-377	404	10	a	a	DET
ftr-377	404	11	meaningful	meaningful	ADJ
ftr-377	404	12	indicator	indicator	NOUN
ftr-377	404	13	of	of	ADP
ftr-377	404	14	wasteful	wasteful	ADJ
ftr-377	404	15	or	or	CCONJ
ftr-377	404	16	economically	economically	ADV
ftr-377	404	17	undesirable	undesirable	ADJ
ftr-377	404	18	investments	investment	NOUN
ftr-377	404	19	.	.	PUNCT
ftr-377	405	1	an	an	DET
ftr-377	405	2	economically	economically	ADV
ftr-377	405	3	efficient	efficient	ADJ
ftr-377	405	4	investment	investment	NOUN
ftr-377	405	5	,	,	PUNCT
ftr-377	405	6	profitable	profitable	ADJ
ftr-377	405	7	when	when	SCONJ
ftr-377	405	8	prices	price	NOUN
ftr-377	405	9	are	be	AUX
ftr-377	405	10	not	not	PART
ftr-377	405	11	distorted	distort	VERB
ftr-377	405	12	by	by	ADP
ftr-377	405	13	conventional	conventional	ADJ
ftr-377	405	14	taxation	taxation	NOUN
ftr-377	405	15	,	,	PUNCT
ftr-377	405	16	may	may	AUX
ftr-377	405	17	be	be	AUX
ftr-377	405	18	unprofitable	unprofitable	ADJ
ftr-377	405	19	in	in	ADP
ftr-377	405	20	terms	term	NOUN
ftr-377	405	21	of	of	ADP
ftr-377	405	22	pretax	pretax	ADJ
ftr-377	405	23	profit	profit	NOUN
ftr-377	405	24	.	.	PUNCT
ftr-377	406	1	with	with	ADP
ftr-377	406	2	some	some	DET
ftr-377	406	3	notable	notable	ADJ
ftr-377	406	4	exceptions	exception	NOUN
ftr-377	406	5	,	,	PUNCT
ftr-377	406	6	profitably	profitably	ADV
ftr-377	406	7	or	or	CCONJ
ftr-377	406	8	potential	potential	ADJ
ftr-377	406	9	profitability	profitability	NOUN
ftr-377	406	10	is	be	AUX
ftr-377	406	11	the	the	DET
ftr-377	406	12	benchmark	benchmark	NOUN
ftr-377	406	13	for	for	ADP
ftr-377	406	14	investment	investment	NOUN
ftr-377	406	15	decisions	decision	NOUN
ftr-377	406	16	in	in	ADP
ftr-377	406	17	modem	modem	NOUN
ftr-377	406	18	economies	economy	NOUN
ftr-377	406	19	,	,	PUNCT
ftr-377	406	20	and	and	CCONJ
ftr-377	406	21	this	this	PRON
ftr-377	406	22	appears	appear	VERB
ftr-377	406	23	to	to	PART
ftr-377	406	24	be	be	AUX
ftr-377	406	25	roughly	roughly	ADV
ftr-377	406	26	compatible	compatible	ADJ
ftr-377	406	27	with	with	ADP
ftr-377	406	28	principles	principle	NOUN
ftr-377	406	29	of	of	ADP
ftr-377	406	30	economic	economic	ADJ
ftr-377	406	31	efficiency	efficiency	NOUN
ftr-377	406	32	even	even	ADV
ftr-377	406	33	though	though	SCONJ
ftr-377	406	34	product	product	NOUN
ftr-377	406	35	and	and	CCONJ
ftr-377	406	36	factor	factor	NOUN
ftr-377	406	37	prices	price	NOUN
ftr-377	406	38	are	be	AUX
ftr-377	406	39	distorted	distort	VERB
ftr-377	406	40	by	by	ADP
ftr-377	406	41	taxation	taxation	NOUN
ftr-377	406	42	,	,	PUNCT
ftr-377	406	43	regulatory	regulatory	ADJ
ftr-377	406	44	constraints	constraint	NOUN
ftr-377	406	45	and	and	CCONJ
ftr-377	406	46	,	,	PUNCT
ftr-377	406	47	in	in	ADP
ftr-377	406	48	many	many	ADJ
ftr-377	406	49	markets	market	NOUN
ftr-377	406	50	,	,	PUNCT
ftr-377	406	51	a	a	DET
ftr-377	406	52	degree	degree	NOUN
ftr-377	406	53	of	of	ADP
ftr-377	406	54	market	market	NOUN
ftr-377	406	55	power	power	NOUN
ftr-377	406	56	.	.	PUNCT
ftr-377	407	1	in	in	ADP
ftr-377	407	2	practice	practice	NOUN
ftr-377	407	3	,	,	PUNCT
ftr-377	407	4	economic	economic	ADJ
ftr-377	407	5	actors	actor	NOUN
ftr-377	407	6	generally	generally	ADV
ftr-377	407	7	consider	consider	VERB
ftr-377	407	8	after	after	ADP
ftr-377	407	9	-	-	PUNCT
ftr-377	407	10	tax	tax	NOUN
ftr-377	407	11	prices	price	NOUN
ftr-377	407	12	,	,	PUNCT
ftr-377	407	13	aftertax	aftertax	ADJ
ftr-377	407	14	costs	cost	NOUN
ftr-377	407	15	,	,	PUNCT
ftr-377	407	16	and	and	CCONJ
ftr-377	407	17	after	after	ADP
ftr-377	407	18	-	-	PUNCT
ftr-377	407	19	tax	tax	NOUN
ftr-377	407	20	profits	profit	NOUN
ftr-377	407	21	in	in	ADP
ftr-377	407	22	making	make	VERB
ftr-377	407	23	economic	economic	ADJ
ftr-377	407	24	decisions	decision	NOUN
ftr-377	407	25	,	,	PUNCT
ftr-377	407	26	and	and	CCONJ
ftr-377	407	27	though	though	SCONJ
ftr-377	407	28	the	the	DET
ftr-377	407	29	distortions	distortion	NOUN
ftr-377	407	30	induced	induce	VERB
ftr-377	407	31	by	by	ADP
ftr-377	407	32	taxes	taxis	NOUN
ftr-377	407	33	degrade	degrade	VERB
ftr-377	407	34	the	the	DET
ftr-377	407	35	quality	quality	NOUN
ftr-377	407	36	of	of	ADP
ftr-377	407	37	the	the	DET
ftr-377	407	38	signals	signal	NOUN
ftr-377	407	39	after	after	ADP
ftr-377	407	40	-	-	PUNCT
ftr-377	407	41	tax	tax	NOUN
ftr-377	407	42	prices	price	NOUN
ftr-377	407	43	provide	provide	VERB
ftr-377	407	44	,	,	PUNCT
ftr-377	407	45	there	there	PRON
ftr-377	407	46	seems	seem	VERB
ftr-377	407	47	to	to	PART
ftr-377	407	48	be	be	AUX
ftr-377	407	49	no	no	DET
ftr-377	407	50	economic	economic	ADJ
ftr-377	407	51	principle	principle	NOUN
ftr-377	407	52	indicating	indicate	VERB
ftr-377	407	53	that	that	SCONJ
ftr-377	407	54	when	when	SCONJ
ftr-377	407	55	prices	price	NOUN
ftr-377	407	56	are	be	AUX
ftr-377	407	57	distorted	distort	VERB
ftr-377	407	58	in	in	ADP
ftr-377	407	59	these	these	DET
ftr-377	407	60	ways	way	NOUN
ftr-377	407	61	,	,	PUNCT
ftr-377	407	62	pretax	pretax	ADJ
ftr-377	407	63	profit	profit	NOUN
ftr-377	407	64	would	would	AUX
ftr-377	407	65	provide	provide	VERB
ftr-377	407	66	a	a	DET
ftr-377	407	67	better	well	ADJ
ftr-377	407	68	approximation	approximation	NOUN
ftr-377	407	69	to	to	PART
ftr-377	407	70	profit	profit	VERB
ftr-377	407	71	under	under	ADP
ftr-377	407	72	lump	lump	NOUN
ftr-377	407	73	-	-	PUNCT
ftr-377	407	74	sum	sum	NOUN
ftr-377	407	75	taxation	taxation	NOUN
ftr-377	407	76	than	than	ADP
ftr-377	407	77	after	after	ADP
ftr-377	407	78	-	-	PUNCT
ftr-377	407	79	tax	tax	NOUN
ftr-377	407	80	profit	profit	NOUN
ftr-377	407	81	.	.	PUNCT
ftr-377	408	1	depending	depend	VERB
ftr-377	408	2	on	on	ADP
ftr-377	408	3	various	various	ADJ
ftr-377	408	4	factors	factor	NOUN
ftr-377	408	5	,	,	PUNCT
ftr-377	408	6	including	include	VERB
ftr-377	408	7	the	the	DET
ftr-377	408	8	elasticities	elasticity	NOUN
ftr-377	408	9	of	of	ADP
ftr-377	408	10	supply	supply	NOUN
ftr-377	408	11	and	and	CCONJ
ftr-377	408	12	demand	demand	NOUN
ftr-377	408	13	in	in	ADP
ftr-377	408	14	markets	market	NOUN
ftr-377	408	15	,	,	PUNCT
ftr-377	408	16	pretax	pretax	ADJ
ftr-377	408	17	prices	price	NOUN
ftr-377	408	18	or	or	CCONJ
ftr-377	408	19	after	after	ADP
ftr-377	408	20	-	-	PUNCT
ftr-377	408	21	tax	tax	NOUN
ftr-377	408	22	prices	price	NOUN
ftr-377	408	23	may	may	AUX
ftr-377	408	24	be	be	AUX
ftr-377	408	25	closer	close	ADJ
ftr-377	408	26	to	to	ADP
ftr-377	408	27	undistorted	undistorted	ADJ
ftr-377	408	28	prices	price	NOUN
ftr-377	408	29	.	.	PUNCT
ftr-377	409	1	as	as	ADP
ftr-377	409	2	a	a	DET
ftr-377	409	3	general	general	ADJ
ftr-377	409	4	principle	principle	NOUN
ftr-377	409	5	,	,	PUNCT
ftr-377	409	6	a	a	DET
ftr-377	409	7	pretax	pretax	ADJ
ftr-377	409	8	profit	profit	NOUN
ftr-377	409	9	criterion	criterion	NOUN
ftr-377	409	10	for	for	ADP
ftr-377	409	11	economic	economic	ADJ
ftr-377	409	12	substance	substance	NOUN
ftr-377	409	13	has	have	VERB
ftr-377	409	14	no	no	DET
ftr-377	409	15	economic	economic	ADJ
ftr-377	409	16	foundation	foundation	NOUN
ftr-377	409	17	.	.	PUNCT
ftr-377	410	1	b.	b.	PROPN
ftr-377	410	2	implicit	implicit	ADJ
ftr-377	410	3	taxes	taxis	NOUN
ftr-377	410	4	michael	michael	PROPN
ftr-377	410	5	knoll	knoll	PROPN
ftr-377	410	6	argues	argue	VERB
ftr-377	410	7	that	that	SCONJ
ftr-377	410	8	proper	proper	ADJ
ftr-377	410	9	application	application	NOUN
ftr-377	410	10	of	of	ADP
ftr-377	410	11	the	the	DET
ftr-377	410	12	pretax	pretax	ADJ
ftr-377	410	13	profit	profit	NOUN
ftr-377	410	14	test	test	NOUN
ftr-377	410	15	requires	require	VERB
ftr-377	410	16	that	that	SCONJ
ftr-377	410	17	implicit	implicit	ADJ
ftr-377	410	18	taxes	taxis	NOUN
ftr-377	410	19	be	be	AUX
ftr-377	410	20	taken	take	VERB
ftr-377	410	21	into	into	ADP
ftr-377	410	22	account	account	NOUN
ftr-377	410	23	.	.	PUNCT
ftr-377	411	1	in	in	ADP
ftr-377	411	2	light	light	NOUN
ftr-377	411	3	of	of	ADP
ftr-377	411	4	the	the	DET
ftr-377	411	5	discussion	discussion	NOUN
ftr-377	411	6	of	of	ADP
ftr-377	411	7	pretax	pretax	ADJ
ftr-377	411	8	profit	profit	NOUN
ftr-377	411	9	in	in	ADP
ftr-377	411	10	the	the	DET
ftr-377	411	11	previous	previous	ADJ
ftr-377	411	12	subsection	subsection	NOUN
ftr-377	411	13	,	,	PUNCT
ftr-377	411	14	disputes	dispute	NOUN
ftr-377	411	15	about	about	ADP
ftr-377	411	16	the	the	DET
ftr-377	411	17	proper	proper	ADJ
ftr-377	411	18	measurement	measurement	NOUN
ftr-377	411	19	of	of	ADP
ftr-377	411	20	pretax	pretax	ADJ
ftr-377	411	21	profit	profit	NOUN
ftr-377	411	22	might	might	AUX
ftr-377	411	23	seem	seem	VERB
ftr-377	411	24	to	to	PART
ftr-377	411	25	have	have	VERB
ftr-377	411	26	about	about	ADV
ftr-377	411	27	as	as	ADV
ftr-377	411	28	much	much	ADJ
ftr-377	411	29	practical	practical	ADJ
ftr-377	411	30	significance	significance	NOUN
ftr-377	411	31	as	as	ADP
ftr-377	411	32	a	a	DET
ftr-377	411	33	controversy	controversy	NOUN
ftr-377	411	34	about	about	ADP
ftr-377	411	35	the	the	DET
ftr-377	411	36	maya	maya	PROPN
ftr-377	411	37	calendar	calendar	PROPN
ftr-377	411	38	.	.	PUNCT
ftr-377	412	1	actually	actually	ADV
ftr-377	412	2	,	,	PUNCT
ftr-377	412	3	the	the	DET
ftr-377	412	4	thrust	thrust	NOUN
ftr-377	412	5	of	of	ADP
ftr-377	412	6	the	the	DET
ftr-377	412	7	previous	previous	ADJ
ftr-377	412	8	subsection	subsection	NOUN
ftr-377	412	9	is	be	AUX
ftr-377	412	10	that	that	SCONJ
ftr-377	412	11	knoll	knoll	NOUN
ftr-377	412	12	focuses	focus	VERB
ftr-377	412	13	his	his	PRON
ftr-377	412	14	discussion	discussion	NOUN
ftr-377	412	15	of	of	ADP
ftr-377	412	16	implicit	implicit	ADJ
ftr-377	412	17	taxes	taxis	NOUN
ftr-377	412	18	too	too	ADV
ftr-377	412	19	narrowly	narrowly	ADV
ftr-377	412	20	.	.	PUNCT
ftr-377	413	1	if	if	SCONJ
ftr-377	413	2	all	all	DET
ftr-377	413	3	implicit	implicit	ADJ
ftr-377	413	4	taxes	taxis	NOUN
ftr-377	413	5	were	be	AUX
ftr-377	413	6	taken	take	VERB
ftr-377	413	7	into	into	ADP
ftr-377	413	8	account	account	NOUN
ftr-377	413	9	,	,	PUNCT
ftr-377	413	10	the	the	DET
ftr-377	413	11	result	result	NOUN
ftr-377	413	12	would	would	AUX
ftr-377	413	13	be	be	AUX
ftr-377	413	14	recovery	recovery	NOUN
ftr-377	413	15	of	of	ADP
ftr-377	413	16	lump	lump	NOUN
ftr-377	413	17	-	-	PUNCT
ftr-377	413	18	sum	sum	NOUN
ftr-377	413	19	prices	price	NOUN
ftr-377	413	20	(	(	PUNCT
ftr-377	413	21	or	or	CCONJ
ftr-377	413	22	perhaps	perhaps	ADV
ftr-377	413	23	prices	price	NOUN
ftr-377	413	24	absent	absent	ADJ
ftr-377	413	25	any	any	DET
ftr-377	413	26	government	government	NOUN
ftr-377	413	27	spending	spending	NOUN
ftr-377	413	28	and	and	CCONJ
ftr-377	413	29	taxation	taxation	NOUN
ftr-377	413	30	)	)	PUNCT
ftr-377	413	31	.	.	PUNCT
ftr-377	414	1	then	then	ADV
ftr-377	414	2	pretax	pretax	ADJ
ftr-377	414	3	profit	profit	NOUN
ftr-377	414	4	,	,	PUNCT
ftr-377	414	5	so	so	ADV
ftr-377	414	6	determined	determined	ADJ
ftr-377	414	7	,	,	PUNCT
ftr-377	414	8	would	would	AUX
ftr-377	414	9	reliably	reliably	ADV
ftr-377	414	10	indicate	indicate	VERB
ftr-377	414	11	whether	whether	SCONJ
ftr-377	414	12	an	an	DET
ftr-377	414	13	investment	investment	NOUN
ftr-377	414	14	were	be	AUX
ftr-377	414	15	compatible	compatible	ADJ
ftr-377	414	16	with	with	ADP
ftr-377	414	17	economically	economically	ADV
ftr-377	414	18	-	-	PUNCT
ftr-377	414	19	efficient	efficient	ADJ
ftr-377	414	20	resource	resource	NOUN
ftr-377	414	21	allocation	allocation	NOUN
ftr-377	414	22	.	.	PUNCT
ftr-377	415	1	the	the	DET
ftr-377	415	2	problem	problem	NOUN
ftr-377	415	3	with	with	ADP
ftr-377	415	4	knoll	knoll	NOUN
ftr-377	415	5	's	's	PART
ftr-377	415	6	approach	approach	NOUN
ftr-377	415	7	is	be	AUX
ftr-377	415	8	that	that	SCONJ
ftr-377	415	9	there	there	PRON
ftr-377	415	10	is	be	VERB
ftr-377	415	11	no	no	DET
ftr-377	415	12	reason	reason	NOUN
ftr-377	415	13	to	to	PART
ftr-377	415	14	think	think	VERB
ftr-377	415	15	that	that	SCONJ
ftr-377	415	16	the	the	DET
ftr-377	415	17	tiny	tiny	ADJ
ftr-377	415	18	fraction	fraction	NOUN
ftr-377	415	19	of	of	ADP
ftr-377	415	20	adjustments	adjustment	NOUN
ftr-377	415	21	to	to	ADP
ftr-377	415	22	after	after	ADP
ftr-377	415	23	-	-	PUNCT
ftr-377	415	24	tax	tax	NOUN
ftr-377	415	25	profit	profit	NOUN
ftr-377	415	26	that	that	PRON
ftr-377	415	27	the	the	DET
ftr-377	415	28	2010	2010	NUM
ftr-377	415	29	]	]	X
ftr-377	415	30	florida	florida	PROPN
ftr-377	415	31	tax	tax	PROPN
ftr-377	415	32	review	review	NOUN
ftr-377	415	33	parties	party	NOUN
ftr-377	415	34	to	to	ADP
ftr-377	415	35	a	a	DET
ftr-377	415	36	dispute	dispute	NOUN
ftr-377	415	37	would	would	AUX
ftr-377	415	38	be	be	AUX
ftr-377	415	39	able	able	ADJ
ftr-377	415	40	to	to	PART
ftr-377	415	41	quantify	quantify	VERB
ftr-377	415	42	is	be	AUX
ftr-377	415	43	any	any	PRON
ftr-377	415	44	closer	close	ADJ
ftr-377	415	45	to	to	PART
ftr-377	415	46	lump	lump	VERB
ftr-377	415	47	-	-	PUNCT
ftr-377	415	48	sum	sum	NOUN
ftr-377	415	49	pretax	pretax	ADJ
ftr-377	415	50	profit	profit	NOUN
ftr-377	415	51	than	than	ADP
ftr-377	415	52	the	the	DET
ftr-377	415	53	familiar	familiar	ADJ
ftr-377	415	54	after	after	ADP
ftr-377	415	55	-	-	PUNCT
ftr-377	415	56	tax	tax	NOUN
ftr-377	415	57	profit	profit	NOUN
ftr-377	415	58	that	that	PRON
ftr-377	415	59	motivates	motivate	VERB
ftr-377	415	60	billions	billion	NOUN
ftr-377	415	61	of	of	ADP
ftr-377	415	62	economic	economic	ADJ
ftr-377	415	63	transaction	transaction	NOUN
ftr-377	415	64	every	every	DET
ftr-377	415	65	year	year	NOUN
ftr-377	415	66	.	.	PUNCT
ftr-377	416	1	this	this	DET
ftr-377	416	2	subsection	subsection	NOUN
ftr-377	416	3	begins	begin	VERB
ftr-377	416	4	by	by	ADP
ftr-377	416	5	elaborating	elaborate	VERB
ftr-377	416	6	on	on	ADP
ftr-377	416	7	knoll	knoll	NOUN
ftr-377	416	8	's	's	PART
ftr-377	416	9	basic	basic	ADJ
ftr-377	416	10	point	point	NOUN
ftr-377	416	11	that	that	SCONJ
ftr-377	416	12	,	,	PUNCT
ftr-377	416	13	from	from	ADP
ftr-377	416	14	the	the	DET
ftr-377	416	15	standpoint	standpoint	NOUN
ftr-377	416	16	of	of	ADP
ftr-377	416	17	economic	economic	ADJ
ftr-377	416	18	theory	theory	NOUN
ftr-377	416	19	,	,	PUNCT
ftr-377	416	20	implicit	implicit	ADJ
ftr-377	416	21	taxes	taxis	NOUN
ftr-377	416	22	and	and	CCONJ
ftr-377	416	23	subsidies	subsidy	NOUN
ftr-377	416	24	are	be	AUX
ftr-377	416	25	on	on	ADP
ftr-377	416	26	the	the	DET
ftr-377	416	27	same	same	ADJ
ftr-377	416	28	footing	footing	NOUN
ftr-377	416	29	as	as	ADP
ftr-377	416	30	legal	legal	ADJ
ftr-377	416	31	taxes	taxis	NOUN
ftr-377	416	32	and	and	CCONJ
ftr-377	416	33	subsidies	subsidy	NOUN
ftr-377	416	34	:	:	PUNCT
ftr-377	416	35	whether	whether	SCONJ
ftr-377	416	36	a	a	DET
ftr-377	416	37	tax	tax	NOUN
ftr-377	416	38	or	or	CCONJ
ftr-377	416	39	subsidy	subsidy	NOUN
ftr-377	416	40	of	of	ADP
ftr-377	416	41	a	a	DET
ftr-377	416	42	particular	particular	ADJ
ftr-377	416	43	size	size	NOUN
ftr-377	416	44	is	be	AUX
ftr-377	416	45	provided	provide	VERB
ftr-377	416	46	to	to	ADP
ftr-377	416	47	buyers	buyer	NOUN
ftr-377	416	48	or	or	CCONJ
ftr-377	416	49	sellers	seller	NOUN
ftr-377	416	50	,	,	PUNCT
ftr-377	416	51	the	the	DET
ftr-377	416	52	revenue	revenue	NOUN
ftr-377	416	53	raised	raise	VERB
ftr-377	416	54	,	,	PUNCT
ftr-377	416	55	the	the	DET
ftr-377	416	56	distortion	distortion	NOUN
ftr-377	416	57	to	to	ADP
ftr-377	416	58	output	output	NOUN
ftr-377	416	59	(	(	PUNCT
ftr-377	416	60	and	and	CCONJ
ftr-377	416	61	resulting	result	VERB
ftr-377	416	62	deadweight	deadweight	ADJ
ftr-377	416	63	loss	loss	NOUN
ftr-377	416	64	)	)	PUNCT
ftr-377	416	65	and	and	CCONJ
ftr-377	416	66	the	the	DET
ftr-377	416	67	effective	effective	ADJ
ftr-377	416	68	prices	price	NOUN
ftr-377	416	69	to	to	ADP
ftr-377	416	70	producers	producer	NOUN
ftr-377	416	71	and	and	CCONJ
ftr-377	416	72	their	their	PRON
ftr-377	416	73	customers	customer	NOUN
ftr-377	416	74	is	be	AUX
ftr-377	416	75	approximately	approximately	ADV
ftr-377	416	76	the	the	DET
ftr-377	416	77	same	same	ADJ
ftr-377	416	78	.	.	PUNCT
ftr-377	417	1	from	from	ADP
ftr-377	417	2	this	this	DET
ftr-377	417	3	perspective	perspective	NOUN
ftr-377	417	4	,	,	PUNCT
ftr-377	417	5	however	however	ADV
ftr-377	417	6	,	,	PUNCT
ftr-377	417	7	it	it	PRON
ftr-377	417	8	seems	seem	VERB
ftr-377	417	9	it	it	PRON
ftr-377	417	10	must	must	AUX
ftr-377	417	11	also	also	ADV
ftr-377	417	12	be	be	AUX
ftr-377	417	13	conceded	concede	VERB
ftr-377	417	14	that	that	SCONJ
ftr-377	417	15	taxes	taxis	NOUN
ftr-377	417	16	and	and	CCONJ
ftr-377	417	17	subsidies	subsidy	NOUN
ftr-377	417	18	in	in	ADP
ftr-377	417	19	related	related	ADJ
ftr-377	417	20	markets	market	NOUN
ftr-377	417	21	can	can	AUX
ftr-377	417	22	be	be	AUX
ftr-377	417	23	on	on	ADP
ftr-377	417	24	the	the	DET
ftr-377	417	25	same	same	ADJ
ftr-377	417	26	footing	footing	NOUN
ftr-377	417	27	as	as	ADP
ftr-377	417	28	taxes	taxis	NOUN
ftr-377	417	29	and	and	CCONJ
ftr-377	417	30	subsidies	subsidy	NOUN
ftr-377	417	31	in	in	ADP
ftr-377	417	32	the	the	DET
ftr-377	417	33	first	first	ADJ
ftr-377	417	34	market	market	NOUN
ftr-377	417	35	.	.	PUNCT
ftr-377	418	1	but	but	CCONJ
ftr-377	418	2	knoll	knoll	NOUN
ftr-377	418	3	's	's	PART
ftr-377	418	4	principal	principal	ADJ
ftr-377	418	5	conclusion	conclusion	NOUN
ftr-377	418	6	is	be	AUX
ftr-377	418	7	that	that	SCONJ
ftr-377	418	8	ignoring	ignore	VERB
ftr-377	418	9	implicit	implicit	ADJ
ftr-377	418	10	taxes	taxis	NOUN
ftr-377	418	11	makes	make	VERB
ftr-377	418	12	application	application	NOUN
ftr-377	418	13	of	of	ADP
ftr-377	418	14	a	a	DET
ftr-377	418	15	pretax	pretax	ADJ
ftr-377	418	16	profit	profit	NOUN
ftr-377	418	17	test	test	NOUN
ftr-377	418	18	unreliable	unreliable	ADJ
ftr-377	418	19	.	.	PUNCT
ftr-377	419	1	the	the	DET
ftr-377	419	2	subsection	subsection	NOUN
ftr-377	419	3	concludes	conclude	VERB
ftr-377	419	4	by	by	ADP
ftr-377	419	5	suggesting	suggest	VERB
ftr-377	419	6	that	that	SCONJ
ftr-377	419	7	knoll	knoll	NOUN
ftr-377	419	8	's	's	PART
ftr-377	419	9	position	position	NOUN
ftr-377	419	10	actually	actually	ADV
ftr-377	419	11	implies	imply	VERB
ftr-377	419	12	that	that	SCONJ
ftr-377	419	13	the	the	DET
ftr-377	419	14	pretax	pretax	ADJ
ftr-377	419	15	profit	profit	NOUN
ftr-377	419	16	test	test	NOUN
ftr-377	419	17	is	be	AUX
ftr-377	419	18	only	only	ADV
ftr-377	419	19	reliable	reliable	ADJ
ftr-377	419	20	in	in	ADP
ftr-377	419	21	a	a	DET
ftr-377	419	22	world	world	NOUN
ftr-377	419	23	of	of	ADP
ftr-377	419	24	lump	lump	NOUN
ftr-377	419	25	-	-	PUNCT
ftr-377	419	26	sum	sum	NOUN
ftr-377	419	27	taxation	taxation	NOUN
ftr-377	419	28	,	,	PUNCT
ftr-377	419	29	an	an	DET
ftr-377	419	30	implication	implication	NOUN
ftr-377	419	31	with	with	ADP
ftr-377	419	32	essentially	essentially	ADV
ftr-377	419	33	no	no	DET
ftr-377	419	34	practical	practical	ADJ
ftr-377	419	35	consequences	consequence	NOUN
ftr-377	419	36	.	.	PUNCT
ftr-377	420	1	figure	figure	NOUN
ftr-377	420	2	1	1	NUM
ftr-377	420	3	in	in	ADP
ftr-377	420	4	the	the	DET
ftr-377	420	5	previous	previous	ADJ
ftr-377	420	6	subsection	subsection	NOUN
ftr-377	420	7	illustrates	illustrate	VERB
ftr-377	420	8	the	the	DET
ftr-377	420	9	change	change	NOUN
ftr-377	420	10	in	in	ADP
ftr-377	420	11	equilibrium	equilibrium	NOUN
ftr-377	420	12	price	price	NOUN
ftr-377	420	13	from	from	ADP
ftr-377	420	14	an	an	DET
ftr-377	420	15	excise	excise	NOUN
ftr-377	420	16	tax	tax	NOUN
ftr-377	420	17	imposed	impose	VERB
ftr-377	420	18	on	on	ADP
ftr-377	420	19	purchasers	purchaser	NOUN
ftr-377	420	20	of	of	ADP
ftr-377	420	21	a	a	DET
ftr-377	420	22	product	product	NOUN
ftr-377	420	23	.	.	PUNCT
ftr-377	421	1	figure	figure	NOUN
ftr-377	421	2	2	2	NUM
ftr-377	421	3	,	,	PUNCT
ftr-377	421	4	below	below	ADV
ftr-377	421	5	illustrates	illustrate	VERB
ftr-377	421	6	the	the	DET
ftr-377	421	7	effect	effect	NOUN
ftr-377	421	8	of	of	ADP
ftr-377	421	9	providing	provide	VERB
ftr-377	421	10	a	a	DET
ftr-377	421	11	subsidy	subsidy	NOUN
ftr-377	421	12	to	to	ADP
ftr-377	421	13	buyers	buyer	NOUN
ftr-377	421	14	accelerated	accelerate	VERB
ftr-377	421	15	depreciation	depreciation	NOUN
ftr-377	421	16	would	would	AUX
ftr-377	421	17	be	be	AUX
ftr-377	421	18	an	an	DET
ftr-377	421	19	instance	instance	NOUN
ftr-377	421	20	.	.	PUNCT
ftr-377	422	1	figure	figure	VERB
ftr-377	422	2	2	2	NUM
ftr-377	422	3	s	s	VERB
ftr-377	422	4	p.	p.	NOUN
ftr-377	422	5	p	p	X
ftr-377	423	1	_	_	PRON
ftr-377	423	2	qo	qo	PROPN
ftr-377	424	1	q	q	NOUN
ftr-377	424	2	,	,	PUNCT
ftr-377	424	3	q	q	ADJ
ftr-377	424	4	figure	figure	NOUN
ftr-377	424	5	2	2	NUM
ftr-377	424	6	represents	represent	VERB
ftr-377	424	7	a	a	DET
ftr-377	424	8	tax	tax	NOUN
ftr-377	424	9	subsidy	subsidy	NOUN
ftr-377	424	10	of	of	ADP
ftr-377	424	11	s	s	PRON
ftr-377	424	12	per	per	ADP
ftr-377	424	13	unit	unit	NOUN
ftr-377	424	14	to	to	ADP
ftr-377	424	15	buyers	buyer	NOUN
ftr-377	424	16	of	of	ADP
ftr-377	424	17	the	the	DET
ftr-377	424	18	product	product	NOUN
ftr-377	424	19	.	.	PUNCT
ftr-377	425	1	in	in	ADP
ftr-377	425	2	this	this	DET
ftr-377	425	3	case	case	NOUN
ftr-377	425	4	,	,	PUNCT
ftr-377	425	5	the	the	DET
ftr-377	425	6	subsidy	subsidy	NOUN
ftr-377	425	7	shifts	shift	NOUN
ftr-377	425	8	the	the	DET
ftr-377	425	9	demand	demand	NOUN
ftr-377	425	10	curve	curve	VERB
ftr-377	425	11	up	up	ADP
ftr-377	425	12	by	by	ADP
ftr-377	425	13	the	the	DET
ftr-377	425	14	amount	amount	NOUN
ftr-377	425	15	of	of	ADP
ftr-377	425	16	the	the	DET
ftr-377	425	17	tax	tax	NOUN
ftr-377	425	18	,	,	PUNCT
ftr-377	425	19	s.	s.	PROPN
ftr-377	425	20	with	with	ADP
ftr-377	425	21	no	no	DET
ftr-377	425	22	tax	tax	NOUN
ftr-377	425	23	,	,	PUNCT
ftr-377	425	24	or	or	CCONJ
ftr-377	425	25	lump	lump	NOUN
ftr-377	425	26	-	-	PUNCT
ftr-377	425	27	sum	sum	NOUN
ftr-377	425	28	taxation	taxation	NOUN
ftr-377	425	29	,	,	PUNCT
ftr-377	425	30	the	the	DET
ftr-377	425	31	equilibrium	equilibrium	NOUN
ftr-377	425	32	price	price	NOUN
ftr-377	425	33	is	be	AUX
ftr-377	425	34	p0	p0	NOUN
ftr-377	425	35	and	and	CCONJ
ftr-377	425	36	the	the	DET
ftr-377	425	37	equilibrium	equilibrium	NOUN
ftr-377	425	38	quantity	quantity	NOUN
ftr-377	425	39	is	be	AUX
ftr-377	425	40	qo	qo	NOUN
ftr-377	425	41	.	.	PUNCT
ftr-377	426	1	the	the	DET
ftr-377	426	2	tax	tax	NOUN
ftr-377	426	3	subsidy	subsidy	NOUN
ftr-377	426	4	shifts	shift	NOUN
ftr-377	426	5	demand	demand	VERB
ftr-377	426	6	to	to	ADP
ftr-377	426	7	d	d	PROPN
ftr-377	426	8	,	,	PUNCT
ftr-377	426	9	;	;	PUNCT
ftr-377	426	10	the	the	DET
ftr-377	426	11	[	[	X
ftr-377	426	12	vol9:9	vol9:9	NOUN
ftr-377	426	13	economics	economic	NOUN
ftr-377	426	14	and	and	CCONJ
ftr-377	426	15	economic	economic	ADJ
ftr-377	426	16	substance	substance	NOUN
ftr-377	426	17	equilibrium	equilibrium	NOUN
ftr-377	426	18	quantity	quantity	NOUN
ftr-377	426	19	after	after	ADP
ftr-377	426	20	tax	tax	NOUN
ftr-377	426	21	is	be	AUX
ftr-377	426	22	qj	qj	PROPN
ftr-377	426	23	.	.	PUNCT
ftr-377	427	1	from	from	ADP
ftr-377	427	2	the	the	DET
ftr-377	427	3	point	point	NOUN
ftr-377	427	4	of	of	ADP
ftr-377	427	5	view	view	NOUN
ftr-377	427	6	of	of	ADP
ftr-377	427	7	the	the	DET
ftr-377	427	8	producer	producer	NOUN
ftr-377	427	9	,	,	PUNCT
ftr-377	427	10	there	there	PRON
ftr-377	427	11	is	be	VERB
ftr-377	427	12	only	only	ADV
ftr-377	427	13	one	one	NUM
ftr-377	427	14	price	price	NOUN
ftr-377	427	15	:	:	PUNCT
ftr-377	427	16	p	p	X
ftr-377	427	17	*	*	NOUN
ftr-377	427	18	.	.	PUNCT
ftr-377	428	1	from	from	ADP
ftr-377	428	2	the	the	DET
ftr-377	428	3	buyer	buyer	NOUN
ftr-377	428	4	's	's	PART
ftr-377	428	5	point	point	NOUN
ftr-377	428	6	of	of	ADP
ftr-377	428	7	view	view	NOUN
ftr-377	428	8	,	,	PUNCT
ftr-377	428	9	p	p	X
ftr-377	428	10	*	*	PUNCT
ftr-377	428	11	is	be	AUX
ftr-377	428	12	the	the	DET
ftr-377	428	13	pretax	pretax	ADJ
ftr-377	428	14	price	price	NOUN
ftr-377	428	15	and	and	CCONJ
ftr-377	428	16	p	p	X
ftr-377	428	17	'	'	PUNCT
ftr-377	428	18	is	be	AUX
ftr-377	428	19	the	the	DET
ftr-377	428	20	after	after	ADP
ftr-377	428	21	-	-	PUNCT
ftr-377	428	22	tax	tax	NOUN
ftr-377	428	23	price	price	NOUN
ftr-377	428	24	:	:	PUNCT
ftr-377	428	25	each	each	DET
ftr-377	428	26	unit	unit	NOUN
ftr-377	428	27	purchased	purchase	VERB
ftr-377	428	28	by	by	ADP
ftr-377	428	29	the	the	DET
ftr-377	428	30	buyer	buyer	NOUN
ftr-377	428	31	is	be	AUX
ftr-377	428	32	accompanied	accompany	VERB
ftr-377	428	33	by	by	ADP
ftr-377	428	34	tax	tax	NOUN
ftr-377	428	35	savings	saving	NOUN
ftr-377	428	36	of	of	ADP
ftr-377	428	37	s.	s.	PROPN
ftr-377	428	38	buyers	buyer	NOUN
ftr-377	428	39	and	and	CCONJ
ftr-377	428	40	producers	producer	NOUN
ftr-377	428	41	share	share	VERB
ftr-377	428	42	the	the	DET
ftr-377	428	43	benefit	benefit	NOUN
ftr-377	428	44	of	of	ADP
ftr-377	428	45	the	the	DET
ftr-377	428	46	subsidy	subsidy	NOUN
ftr-377	428	47	.	.	PUNCT
ftr-377	429	1	buyers	buyer	NOUN
ftr-377	429	2	benefit	benefit	VERB
ftr-377	429	3	from	from	ADP
ftr-377	429	4	an	an	DET
ftr-377	429	5	effective	effective	ADJ
ftr-377	429	6	price	price	NOUN
ftr-377	429	7	reduction	reduction	NOUN
ftr-377	429	8	of	of	ADP
ftr-377	429	9	p	p	NOUN
ftr-377	429	10	p	p	PROPN
ftr-377	429	11	'	'	PUNCT
ftr-377	429	12	,	,	PUNCT
ftr-377	429	13	after	after	ADP
ftr-377	429	14	tax	tax	NOUN
ftr-377	429	15	,	,	PUNCT
ftr-377	429	16	and	and	CCONJ
ftr-377	429	17	producers	producer	NOUN
ftr-377	429	18	from	from	ADP
ftr-377	429	19	an	an	DET
ftr-377	429	20	actual	actual	ADJ
ftr-377	429	21	price	price	NOUN
ftr-377	429	22	increase	increase	NOUN
ftr-377	429	23	from	from	ADP
ftr-377	429	24	p0	p0	NOUN
ftr-377	429	25	top	top	NOUN
ftr-377	429	26	*	*	PUNCT
ftr-377	429	27	.	.	PUNCT
ftr-377	430	1	the	the	DET
ftr-377	430	2	price	price	NOUN
ftr-377	430	3	rise	rise	NOUN
ftr-377	430	4	here	here	ADV
ftr-377	430	5	is	be	AUX
ftr-377	430	6	less	less	ADJ
ftr-377	430	7	than	than	ADP
ftr-377	430	8	the	the	DET
ftr-377	430	9	amount	amount	NOUN
ftr-377	430	10	of	of	ADP
ftr-377	430	11	the	the	DET
ftr-377	430	12	subsidy	subsidy	NOUN
ftr-377	430	13	,	,	PUNCT
ftr-377	430	14	for	for	ADP
ftr-377	430	15	reasons	reason	NOUN
ftr-377	430	16	similar	similar	ADJ
ftr-377	430	17	to	to	ADP
ftr-377	430	18	those	those	PRON
ftr-377	430	19	discussed	discuss	VERB
ftr-377	430	20	in	in	ADP
ftr-377	430	21	connection	connection	NOUN
ftr-377	430	22	with	with	ADP
ftr-377	430	23	figure	figure	NOUN
ftr-377	430	24	1	1	NUM
ftr-377	430	25	.	.	PUNCT
ftr-377	430	26	figure	figure	NOUN
ftr-377	430	27	3	3	NUM
ftr-377	430	28	,	,	PUNCT
ftr-377	430	29	below	below	ADV
ftr-377	430	30	,	,	PUNCT
ftr-377	430	31	illustrates	illustrate	VERB
ftr-377	430	32	the	the	DET
ftr-377	430	33	effect	effect	NOUN
ftr-377	430	34	of	of	ADP
ftr-377	430	35	providing	provide	VERB
ftr-377	430	36	a	a	DET
ftr-377	430	37	subsidy	subsidy	NOUN
ftr-377	430	38	of	of	ADP
ftr-377	430	39	s	s	PRON
ftr-377	430	40	to	to	ADP
ftr-377	430	41	producers	producer	NOUN
ftr-377	430	42	(	(	PUNCT
ftr-377	430	43	only	only	ADV
ftr-377	430	44	)	)	PUNCT
ftr-377	430	45	.	.	PUNCT
ftr-377	431	1	figure	figure	VERB
ftr-377	431	2	3	3	NUM
ftr-377	431	3	$	$	SYM
ftr-377	431	4	s	s	PART
ftr-377	431	5	ss	ss	PRON
ftr-377	431	6	po	po	NOUN
ftr-377	431	7	q0	q0	PROPN
ftr-377	431	8	q	q	NOUN
ftr-377	431	9	,	,	PUNCT
ftr-377	431	10	q	q	PUNCT
ftr-377	431	11	providing	provide	VERB
ftr-377	431	12	a	a	DET
ftr-377	431	13	subsidy	subsidy	NOUN
ftr-377	431	14	to	to	ADP
ftr-377	431	15	sellers	seller	NOUN
ftr-377	431	16	shifts	shift	NOUN
ftr-377	431	17	the	the	DET
ftr-377	431	18	supply	supply	NOUN
ftr-377	431	19	out	out	ADP
ftr-377	431	20	and	and	CCONJ
ftr-377	431	21	down	down	ADV
ftr-377	431	22	down	down	ADV
ftr-377	431	23	by	by	ADP
ftr-377	431	24	the	the	DET
ftr-377	431	25	amount	amount	NOUN
ftr-377	431	26	of	of	ADP
ftr-377	431	27	the	the	DET
ftr-377	431	28	subsidy	subsidy	NOUN
ftr-377	431	29	,	,	PUNCT
ftr-377	431	30	s.	s.	PROPN
ftr-377	431	31	the	the	DET
ftr-377	431	32	same	same	ADJ
ftr-377	431	33	subsidy	subsidy	NOUN
ftr-377	431	34	s	s	AUX
ftr-377	431	35	provided	provide	VERB
ftr-377	431	36	to	to	ADP
ftr-377	431	37	sellers	seller	NOUN
ftr-377	431	38	should	should	AUX
ftr-377	431	39	lead	lead	VERB
ftr-377	431	40	to	to	ADP
ftr-377	431	41	about	about	ADV
ftr-377	431	42	the	the	DET
ftr-377	431	43	same	same	ADJ
ftr-377	431	44	increase	increase	NOUN
ftr-377	431	45	in	in	ADP
ftr-377	431	46	production	production	NOUN
ftr-377	431	47	,	,	PUNCT
ftr-377	431	48	from	from	ADP
ftr-377	431	49	qo	qo	PROPN
ftr-377	431	50	to	to	PART
ftr-377	431	51	q1	q1	VERB
ftr-377	431	52	,	,	PUNCT
ftr-377	431	53	and	and	CCONJ
ftr-377	431	54	cause	cause	VERB
ftr-377	431	55	the	the	DET
ftr-377	431	56	market	market	NOUN
ftr-377	431	57	price	price	NOUN
ftr-377	431	58	to	to	PART
ftr-377	431	59	fall	fall	VERB
ftr-377	431	60	from	from	ADP
ftr-377	431	61	po	po	NOUN
ftr-377	431	62	to	to	ADP
ftr-377	431	63	p	p	NOUN
ftr-377	431	64	'	'	PUNCT
ftr-377	431	65	.	.	PUNCT
ftr-377	432	1	(	(	PUNCT
ftr-377	432	2	there	there	PRON
ftr-377	432	3	is	be	VERB
ftr-377	432	4	no	no	DET
ftr-377	432	5	shift	shift	NOUN
ftr-377	432	6	in	in	ADP
ftr-377	432	7	demand	demand	NOUN
ftr-377	432	8	in	in	ADP
ftr-377	432	9	this	this	DET
ftr-377	432	10	case	case	NOUN
ftr-377	432	11	,	,	PUNCT
ftr-377	432	12	but	but	CCONJ
ftr-377	432	13	the	the	DET
ftr-377	432	14	demand	demand	NOUN
ftr-377	432	15	shift	shift	NOUN
ftr-377	432	16	in	in	ADP
ftr-377	432	17	the	the	DET
ftr-377	432	18	previous	previous	ADJ
ftr-377	432	19	case	case	NOUN
ftr-377	432	20	is	be	AUX
ftr-377	432	21	depicted	depict	VERB
ftr-377	432	22	for	for	ADP
ftr-377	432	23	comparison	comparison	NOUN
ftr-377	432	24	.	.	PUNCT
ftr-377	432	25	)	)	PUNCT
ftr-377	433	1	as	as	ADV
ftr-377	433	2	far	far	ADV
ftr-377	433	3	as	as	SCONJ
ftr-377	433	4	buyers	buyer	NOUN
ftr-377	433	5	are	be	AUX
ftr-377	433	6	concerned	concern	VERB
ftr-377	433	7	,	,	PUNCT
ftr-377	433	8	there	there	PRON
ftr-377	433	9	is	be	VERB
ftr-377	433	10	one	one	NUM
ftr-377	433	11	price	price	NOUN
ftr-377	433	12	,	,	PUNCT
ftr-377	433	13	p	p	X
ftr-377	433	14	'	'	PUNCT
ftr-377	433	15	.	.	PUNCT
ftr-377	434	1	reduced	reduce	VERB
ftr-377	434	2	from	from	ADP
ftr-377	434	3	po	po	NOUN
ftr-377	434	4	on	on	ADP
ftr-377	434	5	account	account	NOUN
ftr-377	434	6	of	of	ADP
ftr-377	434	7	the	the	DET
ftr-377	434	8	subsidy	subsidy	NOUN
ftr-377	434	9	.	.	PUNCT
ftr-377	435	1	to	to	ADP
ftr-377	435	2	a	a	DET
ftr-377	435	3	seller	seller	NOUN
ftr-377	435	4	,	,	PUNCT
ftr-377	435	5	p	p	X
ftr-377	435	6	'	'	PUNCT
ftr-377	435	7	is	be	AUX
ftr-377	435	8	the	the	DET
ftr-377	435	9	pretax	pretax	ADJ
ftr-377	435	10	price	price	NOUN
ftr-377	435	11	and	and	CCONJ
ftr-377	435	12	p	p	X
ftr-377	435	13	*	*	PUNCT
ftr-377	435	14	the	the	DET
ftr-377	435	15	after	after	ADP
ftr-377	435	16	tax	tax	NOUN
ftr-377	435	17	price	price	NOUN
ftr-377	435	18	,	,	PUNCT
ftr-377	435	19	with	with	ADP
ftr-377	435	20	p	p	X
ftr-377	435	21	*	*	X
ftr-377	435	22	above	above	ADP
ftr-377	435	23	p0	p0	NOUN
ftr-377	435	24	,	,	PUNCT
ftr-377	435	25	but	but	CCONJ
ftr-377	435	26	not	not	PART
ftr-377	435	27	by	by	ADP
ftr-377	435	28	as	as	ADV
ftr-377	435	29	much	much	ADJ
ftr-377	435	30	as	as	ADP
ftr-377	435	31	the	the	DET
ftr-377	435	32	subsidy	subsidy	NOUN
ftr-377	435	33	(	(	PUNCT
ftr-377	435	34	because	because	SCONJ
ftr-377	435	35	demand	demand	NOUN
ftr-377	435	36	will	will	AUX
ftr-377	435	37	not	not	PART
ftr-377	435	38	support	support	VERB
ftr-377	435	39	a	a	DET
ftr-377	435	40	higher	high	ADJ
ftr-377	435	41	volume	volume	NOUN
ftr-377	435	42	without	without	ADP
ftr-377	435	43	a	a	DET
ftr-377	435	44	decline	decline	NOUN
ftr-377	435	45	in	in	ADP
ftr-377	435	46	the	the	DET
ftr-377	435	47	pretax	pretax	ADJ
ftr-377	435	48	price	price	NOUN
ftr-377	435	49	)	)	PUNCT
ftr-377	435	50	.	.	PUNCT
ftr-377	436	1	whether	whether	SCONJ
ftr-377	436	2	the	the	DET
ftr-377	436	3	tax	tax	NOUN
ftr-377	436	4	subsidy	subsidy	NOUN
ftr-377	436	5	is	be	AUX
ftr-377	436	6	provided	provide	VERB
ftr-377	436	7	to	to	PART
ftr-377	436	8	buyer	buyer	NOUN
ftr-377	436	9	or	or	CCONJ
ftr-377	436	10	seller	seller	NOUN
ftr-377	436	11	,	,	PUNCT
ftr-377	436	12	the	the	DET
ftr-377	436	13	same	same	ADJ
ftr-377	436	14	output	output	NOUN
ftr-377	436	15	level	level	NOUN
ftr-377	436	16	results	result	NOUN
ftr-377	436	17	,	,	PUNCT
ftr-377	436	18	buyers	buyer	NOUN
ftr-377	436	19	face	face	VERB
ftr-377	436	20	an	an	DET
ftr-377	436	21	effective	effective	ADJ
ftr-377	436	22	price	price	NOUN
ftr-377	436	23	of	of	ADP
ftr-377	436	24	p	p	NOUN
ftr-377	436	25	'	'	PUNCT
ftr-377	436	26	and	and	CCONJ
ftr-377	436	27	sellers	seller	NOUN
ftr-377	436	28	face	face	VERB
ftr-377	436	29	an	an	DET
ftr-377	436	30	effective	effective	ADJ
ftr-377	436	31	price	price	NOUN
ftr-377	436	32	p	p	NOUN
ftr-377	436	33	*	*	PUNCT
ftr-377	436	34	,	,	PUNCT
ftr-377	436	35	with	with	ADP
ftr-377	436	36	p	p	PROPN
ftr-377	436	37	*	*	PUNCT
ftr-377	436	38	-p'=	-p'=	PUNCT
ftr-377	436	39	s.	s.	PROPN
ftr-377	436	40	in	in	ADP
ftr-377	436	41	the	the	DET
ftr-377	436	42	first	first	ADJ
ftr-377	436	43	case	case	NOUN
ftr-377	436	44	,	,	PUNCT
ftr-377	436	45	however	however	ADV
ftr-377	436	46	,	,	PUNCT
ftr-377	436	47	buyers	buyer	NOUN
ftr-377	436	48	have	have	VERB
ftr-377	436	49	an	an	DET
ftr-377	436	50	explicit	explicit	ADJ
ftr-377	436	51	tax	tax	NOUN
ftr-377	436	52	subsidy	subsidy	NOUN
ftr-377	436	53	,	,	PUNCT
ftr-377	436	54	in	in	ADP
ftr-377	436	55	the	the	DET
ftr-377	436	56	second	second	NOUN
ftr-377	436	57	,	,	PUNCT
ftr-377	436	58	the	the	DET
ftr-377	436	59	tax	tax	NOUN
ftr-377	436	60	benefit	benefit	NOUN
ftr-377	436	61	is	be	AUX
ftr-377	436	62	implicit	implicit	ADJ
ftr-377	436	63	.	.	PUNCT
ftr-377	437	1	for	for	ADP
ftr-377	437	2	suppliers	supplier	NOUN
ftr-377	437	3	,	,	PUNCT
ftr-377	437	4	20101	20101	NUM
ftr-377	437	5	florida	florida	PROPN
ftr-377	437	6	tax	tax	NOUN
ftr-377	437	7	review	review	NOUN
ftr-377	437	8	the	the	DET
ftr-377	437	9	situation	situation	NOUN
ftr-377	437	10	is	be	AUX
ftr-377	437	11	reversed	reverse	VERB
ftr-377	437	12	implicit	implicit	ADJ
ftr-377	437	13	tax	tax	NOUN
ftr-377	437	14	benefit	benefit	NOUN
ftr-377	437	15	in	in	ADP
ftr-377	437	16	the	the	DET
ftr-377	437	17	first	first	ADJ
ftr-377	437	18	case	case	NOUN
ftr-377	437	19	,	,	PUNCT
ftr-377	437	20	explicit	explicit	ADJ
ftr-377	437	21	benefit	benefit	NOUN
ftr-377	437	22	in	in	ADP
ftr-377	437	23	the	the	DET
ftr-377	437	24	second	second	NOUN
ftr-377	437	25	.	.	PUNCT
ftr-377	438	1	suppose	suppose	VERB
ftr-377	438	2	you	you	PRON
ftr-377	438	3	thought	think	VERB
ftr-377	438	4	that	that	SCONJ
ftr-377	438	5	the	the	DET
ftr-377	438	6	subsidy	subsidy	NOUN
ftr-377	438	7	s	s	VERB
ftr-377	438	8	in	in	ADP
ftr-377	438	9	the	the	DET
ftr-377	438	10	first	first	ADJ
ftr-377	438	11	case	case	NOUN
ftr-377	438	12	were	be	AUX
ftr-377	438	13	inadvertent	inadvertent	ADJ
ftr-377	438	14	and	and	CCONJ
ftr-377	438	15	that	that	SCONJ
ftr-377	438	16	buyers	buyer	NOUN
ftr-377	438	17	should	should	AUX
ftr-377	438	18	have	have	VERB
ftr-377	438	19	to	to	PART
ftr-377	438	20	show	show	VERB
ftr-377	438	21	a	a	DET
ftr-377	438	22	profit	profit	NOUN
ftr-377	438	23	based	base	VERB
ftr-377	438	24	on	on	ADP
ftr-377	438	25	the	the	DET
ftr-377	438	26	pretax	pretax	ADJ
ftr-377	438	27	price	price	NOUN
ftr-377	438	28	,	,	PUNCT
ftr-377	438	29	p	p	X
ftr-377	438	30	*	*	PUNCT
ftr-377	438	31	.	.	PUNCT
ftr-377	439	1	then	then	ADV
ftr-377	439	2	perhaps	perhaps	ADV
ftr-377	439	3	you	you	PRON
ftr-377	439	4	would	would	AUX
ftr-377	439	5	also	also	ADV
ftr-377	439	6	believe	believe	VERB
ftr-377	439	7	that	that	SCONJ
ftr-377	439	8	if	if	SCONJ
ftr-377	439	9	there	there	PRON
ftr-377	439	10	were	be	VERB
ftr-377	439	11	instead	instead	ADV
ftr-377	439	12	an	an	DET
ftr-377	439	13	inadvertent	inadvertent	ADJ
ftr-377	439	14	subsidy	subsidy	NOUN
ftr-377	439	15	on	on	ADP
ftr-377	439	16	the	the	DET
ftr-377	439	17	supplier	supplier	NOUN
ftr-377	439	18	side	side	NOUN
ftr-377	439	19	,	,	PUNCT
ftr-377	439	20	buyers	buyer	NOUN
ftr-377	439	21	should	should	AUX
ftr-377	439	22	still	still	ADV
ftr-377	439	23	use	use	VERB
ftr-377	439	24	price	price	NOUN
ftr-377	439	25	p	p	X
ftr-377	439	26	*	*	PUNCT
ftr-377	439	27	,	,	PUNCT
ftr-377	439	28	even	even	ADV
ftr-377	439	29	though	though	SCONJ
ftr-377	439	30	the	the	DET
ftr-377	439	31	market	market	NOUN
ftr-377	439	32	price	price	NOUN
ftr-377	439	33	is	be	AUX
ftr-377	439	34	p	p	PRON
ftr-377	439	35	'	'	PUNCT
ftr-377	439	36	,	,	PUNCT
ftr-377	439	37	because	because	SCONJ
ftr-377	439	38	the	the	DET
ftr-377	439	39	price	price	NOUN
ftr-377	439	40	p	p	X
ftr-377	439	41	'	'	PUNCT
ftr-377	439	42	is	be	AUX
ftr-377	439	43	an	an	DET
ftr-377	439	44	artifact	artifact	NOUN
ftr-377	439	45	of	of	ADP
ftr-377	439	46	a	a	DET
ftr-377	439	47	producer	producer	NOUN
ftr-377	439	48	tax	tax	NOUN
ftr-377	439	49	subsidy	subsidy	NOUN
ftr-377	439	50	in	in	ADP
ftr-377	439	51	other	other	ADJ
ftr-377	439	52	words	word	NOUN
ftr-377	439	53	,	,	PUNCT
ftr-377	439	54	you	you	PRON
ftr-377	439	55	may	may	AUX
ftr-377	439	56	say	say	VERB
ftr-377	439	57	,	,	PUNCT
ftr-377	439	58	as	as	SCONJ
ftr-377	439	59	knoll	knoll	NOUN
ftr-377	439	60	does	do	VERB
ftr-377	439	61	,	,	PUNCT
ftr-377	439	62	that	that	SCONJ
ftr-377	439	63	p	p	X
ftr-377	439	64	*	*	PUNCT
ftr-377	439	65	is	be	AUX
ftr-377	439	66	the	the	DET
ftr-377	439	67	buyer	buyer	NOUN
ftr-377	439	68	's	's	PART
ftr-377	439	69	pretax	pretax	ADJ
ftr-377	439	70	price	price	NOUN
ftr-377	439	71	in	in	ADP
ftr-377	439	72	any	any	DET
ftr-377	439	73	case	case	NOUN
ftr-377	439	74	,	,	PUNCT
ftr-377	439	75	because	because	SCONJ
ftr-377	439	76	in	in	ADP
ftr-377	439	77	the	the	DET
ftr-377	439	78	second	second	ADJ
ftr-377	439	79	case	case	NOUN
ftr-377	439	80	the	the	DET
ftr-377	439	81	buyer	buyer	NOUN
ftr-377	439	82	benefits	benefit	VERB
ftr-377	439	83	from	from	ADP
ftr-377	439	84	an	an	DET
ftr-377	439	85	implicit	implicit	ADJ
ftr-377	439	86	tax	tax	NOUN
ftr-377	439	87	subsidy	subsidy	NOUN
ftr-377	439	88	of	of	ADP
ftr-377	439	89	s.	s.	PROPN
ftr-377	439	90	as	as	SCONJ
ftr-377	439	91	stated	state	VERB
ftr-377	439	92	in	in	ADP
ftr-377	439	93	subsection	subsection	NOUN
ftr-377	439	94	a	a	NOUN
ftr-377	439	95	,	,	PUNCT
ftr-377	439	96	however	however	ADV
ftr-377	439	97	,	,	PUNCT
ftr-377	439	98	the	the	DET
ftr-377	439	99	pretax	pretax	ADJ
ftr-377	439	100	price	price	NOUN
ftr-377	439	101	has	have	VERB
ftr-377	439	102	no	no	DET
ftr-377	439	103	particular	particular	ADJ
ftr-377	439	104	economic	economic	ADJ
ftr-377	439	105	significance	significance	NOUN
ftr-377	439	106	versus	versus	ADP
ftr-377	439	107	the	the	DET
ftr-377	439	108	after	after	ADP
ftr-377	439	109	-	-	PUNCT
ftr-377	439	110	tax	tax	NOUN
ftr-377	439	111	price	price	NOUN
ftr-377	439	112	;	;	PUNCT
ftr-377	439	113	in	in	ADP
ftr-377	439	114	general	general	ADJ
ftr-377	439	115	,	,	PUNCT
ftr-377	439	116	there	there	PRON
ftr-377	439	117	is	be	VERB
ftr-377	439	118	no	no	DET
ftr-377	439	119	reason	reason	NOUN
ftr-377	439	120	to	to	PART
ftr-377	439	121	think	think	VERB
ftr-377	439	122	one	one	NUM
ftr-377	439	123	or	or	CCONJ
ftr-377	439	124	the	the	DET
ftr-377	439	125	other	other	ADJ
ftr-377	439	126	is	be	AUX
ftr-377	439	127	a	a	DET
ftr-377	439	128	better	well	ADJ
ftr-377	439	129	approximation	approximation	NOUN
ftr-377	439	130	to	to	ADP
ftr-377	439	131	the	the	DET
ftr-377	439	132	price	price	NOUN
ftr-377	439	133	that	that	PRON
ftr-377	439	134	would	would	AUX
ftr-377	439	135	prevail	prevail	VERB
ftr-377	439	136	under	under	ADP
ftr-377	439	137	across	across	ADP
ftr-377	439	138	-	-	PUNCT
ftr-377	439	139	the	the	DET
ftr-377	439	140	-	-	PUNCT
ftr-377	439	141	board	board	NOUN
ftr-377	439	142	lump	lump	NOUN
ftr-377	439	143	-	-	PUNCT
ftr-377	439	144	sum	sum	NOUN
ftr-377	439	145	taxation	taxation	NOUN
ftr-377	439	146	,	,	PUNCT
ftr-377	439	147	p0	p0	NOUN
ftr-377	439	148	.	.	PUNCT
ftr-377	440	1	at	at	ADP
ftr-377	440	2	least	least	ADJ
ftr-377	440	3	recognition	recognition	NOUN
ftr-377	440	4	of	of	ADP
ftr-377	440	5	implicit	implicit	ADJ
ftr-377	440	6	taxes	taxis	NOUN
ftr-377	440	7	might	might	AUX
ftr-377	440	8	seem	seem	VERB
ftr-377	440	9	to	to	PART
ftr-377	440	10	provide	provide	VERB
ftr-377	440	11	consistency	consistency	NOUN
ftr-377	440	12	to	to	ADP
ftr-377	440	13	the	the	DET
ftr-377	440	14	economic	economic	ADJ
ftr-377	440	15	substance	substance	NOUN
ftr-377	440	16	doctrine	doctrine	NOUN
ftr-377	440	17	,	,	PUNCT
ftr-377	440	18	but	but	CCONJ
ftr-377	440	19	consistency	consistency	NOUN
ftr-377	440	20	is	be	AUX
ftr-377	440	21	not	not	PART
ftr-377	440	22	so	so	ADV
ftr-377	440	23	easily	easily	ADV
ftr-377	440	24	realized	realize	VERB
ftr-377	440	25	.	.	PUNCT
ftr-377	441	1	suppose	suppose	VERB
ftr-377	441	2	,	,	PUNCT
ftr-377	441	3	for	for	ADP
ftr-377	441	4	example	example	NOUN
ftr-377	441	5	,	,	PUNCT
ftr-377	441	6	that	that	SCONJ
ftr-377	441	7	instead	instead	ADV
ftr-377	441	8	of	of	ADP
ftr-377	441	9	an	an	DET
ftr-377	441	10	explicit	explicit	ADJ
ftr-377	441	11	tax	tax	NOUN
ftr-377	441	12	subsidy	subsidy	NOUN
ftr-377	441	13	on	on	ADP
ftr-377	441	14	producers	producer	NOUN
ftr-377	441	15	,	,	PUNCT
ftr-377	441	16	there	there	PRON
ftr-377	441	17	were	be	VERB
ftr-377	441	18	an	an	DET
ftr-377	441	19	explicit	explicit	ADJ
ftr-377	441	20	tax	tax	NOUN
ftr-377	441	21	subsidy	subsidy	NOUN
ftr-377	441	22	given	give	VERB
ftr-377	441	23	to	to	ADP
ftr-377	441	24	the	the	DET
ftr-377	441	25	producer	producer	NOUN
ftr-377	441	26	of	of	ADP
ftr-377	441	27	an	an	DET
ftr-377	441	28	important	important	ADJ
ftr-377	441	29	factor	factor	NOUN
ftr-377	441	30	of	of	ADP
ftr-377	441	31	production	production	NOUN
ftr-377	441	32	of	of	ADP
ftr-377	441	33	suppliers	supplier	NOUN
ftr-377	441	34	in	in	ADP
ftr-377	441	35	this	this	DET
ftr-377	441	36	market	market	NOUN
ftr-377	441	37	.	.	PUNCT
ftr-377	442	1	such	such	DET
ftr-377	442	2	a	a	DET
ftr-377	442	3	tax	tax	NOUN
ftr-377	442	4	subsidy	subsidy	NOUN
ftr-377	442	5	in	in	ADP
ftr-377	442	6	a	a	DET
ftr-377	442	7	related	related	ADJ
ftr-377	442	8	market	market	NOUN
ftr-377	442	9	could	could	AUX
ftr-377	442	10	shift	shift	VERB
ftr-377	442	11	the	the	DET
ftr-377	442	12	supply	supply	NOUN
ftr-377	442	13	curve	curve	NOUN
ftr-377	442	14	in	in	ADP
ftr-377	442	15	the	the	DET
ftr-377	442	16	original	original	ADJ
ftr-377	442	17	market	market	NOUN
ftr-377	442	18	in	in	ADP
ftr-377	442	19	the	the	DET
ftr-377	442	20	same	same	ADJ
ftr-377	442	21	way	way	NOUN
ftr-377	442	22	as	as	SCONJ
ftr-377	442	23	the	the	DET
ftr-377	442	24	shift	shift	NOUN
ftr-377	442	25	depicted	depict	VERB
ftr-377	442	26	in	in	ADP
ftr-377	442	27	figure	figure	NOUN
ftr-377	442	28	3	3	NUM
ftr-377	442	29	.	.	PUNCT
ftr-377	443	1	a	a	DET
ftr-377	443	2	tax	tax	NOUN
ftr-377	443	3	break	break	NOUN
ftr-377	443	4	for	for	ADP
ftr-377	443	5	the	the	DET
ftr-377	443	6	steel	steel	NOUN
ftr-377	443	7	industry	industry	NOUN
ftr-377	443	8	,	,	PUNCT
ftr-377	443	9	for	for	ADP
ftr-377	443	10	example	example	NOUN
ftr-377	443	11	,	,	PUNCT
ftr-377	443	12	could	could	AUX
ftr-377	443	13	increase	increase	VERB
ftr-377	443	14	the	the	DET
ftr-377	443	15	supply	supply	NOUN
ftr-377	443	16	of	of	ADP
ftr-377	443	17	manufacturing	manufacturing	NOUN
ftr-377	443	18	equipment	equipment	NOUN
ftr-377	443	19	,	,	PUNCT
ftr-377	443	20	increasing	increase	VERB
ftr-377	443	21	equipment	equipment	NOUN
ftr-377	443	22	output	output	NOUN
ftr-377	443	23	and	and	CCONJ
ftr-377	443	24	lowering	lower	VERB
ftr-377	443	25	equipment	equipment	NOUN
ftr-377	443	26	prices	price	NOUN
ftr-377	443	27	.	.	PUNCT
ftr-377	444	1	buyers	buyer	NOUN
ftr-377	444	2	and	and	CCONJ
ftr-377	444	3	sellers	seller	NOUN
ftr-377	444	4	in	in	ADP
ftr-377	444	5	the	the	DET
ftr-377	444	6	original	original	ADJ
ftr-377	444	7	market	market	NOUN
ftr-377	444	8	would	would	AUX
ftr-377	444	9	then	then	ADV
ftr-377	444	10	all	all	PRON
ftr-377	444	11	face	face	VERB
ftr-377	444	12	price	price	NOUN
ftr-377	444	13	p	p	X
ftr-377	444	14	'	'	PUNCT
ftr-377	444	15	.	.	PUNCT
ftr-377	445	1	in	in	ADP
ftr-377	445	2	principle	principle	NOUN
ftr-377	445	3	,	,	PUNCT
ftr-377	445	4	however	however	ADV
ftr-377	445	5	,	,	PUNCT
ftr-377	445	6	it	it	PRON
ftr-377	445	7	would	would	AUX
ftr-377	445	8	seem	seem	VERB
ftr-377	445	9	as	as	SCONJ
ftr-377	445	10	if	if	SCONJ
ftr-377	445	11	buyers	buyer	NOUN
ftr-377	445	12	in	in	ADP
ftr-377	445	13	the	the	DET
ftr-377	445	14	original	original	ADJ
ftr-377	445	15	market	market	NOUN
ftr-377	445	16	should	should	AUX
ftr-377	445	17	be	be	AUX
ftr-377	445	18	able	able	ADJ
ftr-377	445	19	to	to	PART
ftr-377	445	20	demonstrate	demonstrate	VERB
ftr-377	445	21	a	a	DET
ftr-377	445	22	pretax	pretax	ADJ
ftr-377	445	23	profit	profit	NOUN
ftr-377	445	24	based	base	VERB
ftr-377	445	25	on	on	ADP
ftr-377	445	26	the	the	DET
ftr-377	445	27	price	price	NOUN
ftr-377	445	28	p*--if	p*--if	NOUN
ftr-377	445	29	,	,	PUNCT
ftr-377	445	30	in	in	ADP
ftr-377	445	31	fact	fact	NOUN
ftr-377	445	32	,	,	PUNCT
ftr-377	445	33	there	there	PRON
ftr-377	445	34	were	be	VERB
ftr-377	445	35	a	a	DET
ftr-377	445	36	principled	principled	ADJ
ftr-377	445	37	reason	reason	NOUN
ftr-377	445	38	to	to	PART
ftr-377	445	39	think	think	VERB
ftr-377	445	40	p	p	PROPN
ftr-377	445	41	*	*	NOUN
ftr-377	445	42	,	,	PUNCT
ftr-377	445	43	rather	rather	ADV
ftr-377	445	44	than	than	ADP
ftr-377	445	45	p0	p0	NOUN
ftr-377	445	46	or	or	CCONJ
ftr-377	445	47	p	p	X
ftr-377	445	48	'	'	PUNCT
ftr-377	445	49	,	,	PUNCT
ftr-377	445	50	had	have	AUX
ftr-377	445	51	greater	great	ADJ
ftr-377	445	52	relevance	relevance	NOUN
ftr-377	445	53	to	to	ADP
ftr-377	445	54	investment	investment	NOUN
ftr-377	445	55	decisions	decision	NOUN
ftr-377	445	56	.	.	PUNCT
ftr-377	446	1	as	as	ADP
ftr-377	446	2	a	a	DET
ftr-377	446	3	matter	matter	NOUN
ftr-377	446	4	of	of	ADP
ftr-377	446	5	economics	economic	NOUN
ftr-377	446	6	,	,	PUNCT
ftr-377	446	7	there	there	PRON
ftr-377	446	8	is	be	VERB
ftr-377	446	9	an	an	DET
ftr-377	446	10	implicit	implicit	ADJ
ftr-377	446	11	tax	tax	NOUN
ftr-377	446	12	benefit	benefit	NOUN
ftr-377	446	13	to	to	ADP
ftr-377	446	14	buyers	buyer	NOUN
ftr-377	446	15	in	in	ADP
ftr-377	446	16	the	the	DET
ftr-377	446	17	first	first	ADJ
ftr-377	446	18	market	market	NOUN
ftr-377	446	19	in	in	ADP
ftr-377	446	20	each	each	DET
ftr-377	446	21	case	case	NOUN
ftr-377	446	22	:	:	PUNCT
ftr-377	446	23	a	a	DET
ftr-377	446	24	subsidy	subsidy	NOUN
ftr-377	446	25	to	to	ADP
ftr-377	446	26	producers	producer	NOUN
ftr-377	446	27	in	in	ADP
ftr-377	446	28	the	the	DET
ftr-377	446	29	first	first	ADJ
ftr-377	446	30	market	market	NOUN
ftr-377	446	31	or	or	CCONJ
ftr-377	446	32	a	a	DET
ftr-377	446	33	subsidy	subsidy	NOUN
ftr-377	446	34	to	to	ADP
ftr-377	446	35	producers	producer	NOUN
ftr-377	446	36	in	in	ADP
ftr-377	446	37	a	a	DET
ftr-377	446	38	factor	factor	NOUN
ftr-377	446	39	market	market	NOUN
ftr-377	446	40	.	.	PUNCT
ftr-377	447	1	or	or	CCONJ
ftr-377	447	2	for	for	ADP
ftr-377	447	3	that	that	DET
ftr-377	447	4	matter	matter	NOUN
ftr-377	447	5	,	,	PUNCT
ftr-377	447	6	a	a	DET
ftr-377	447	7	subsidy	subsidy	NOUN
ftr-377	447	8	to	to	ADP
ftr-377	447	9	suppliers	supplier	NOUN
ftr-377	447	10	in	in	ADP
ftr-377	447	11	a	a	DET
ftr-377	447	12	factor	factor	NOUN
ftr-377	447	13	market	market	NOUN
ftr-377	447	14	of	of	ADP
ftr-377	447	15	a	a	DET
ftr-377	447	16	factor	factor	NOUN
ftr-377	447	17	in	in	ADP
ftr-377	447	18	the	the	DET
ftr-377	447	19	production	production	NOUN
ftr-377	447	20	of	of	ADP
ftr-377	447	21	the	the	DET
ftr-377	447	22	first	first	ADJ
ftr-377	447	23	market	market	NOUN
ftr-377	447	24	product	product	NOUN
ftr-377	447	25	.	.	PUNCT
ftr-377	448	1	and	and	CCONJ
ftr-377	448	2	in	in	ADP
ftr-377	448	3	practice	practice	NOUN
ftr-377	448	4	,	,	PUNCT
ftr-377	448	5	prices	price	NOUN
ftr-377	448	6	in	in	ADP
ftr-377	448	7	any	any	DET
ftr-377	448	8	market	market	NOUN
ftr-377	448	9	are	be	AUX
ftr-377	448	10	influenced	influence	VERB
ftr-377	448	11	by	by	ADP
ftr-377	448	12	taxes	taxis	NOUN
ftr-377	448	13	and	and	CCONJ
ftr-377	448	14	tax	tax	NOUN
ftr-377	448	15	benefits	benefit	NOUN
ftr-377	448	16	all	all	ADV
ftr-377	448	17	along	along	ADP
ftr-377	448	18	the	the	DET
ftr-377	448	19	supply	supply	NOUN
ftr-377	448	20	chain.80	chain.80	NOUN
ftr-377	448	21	sort	sort	VERB
ftr-377	448	22	it	it	PRON
ftr-377	448	23	all	all	PRON
ftr-377	448	24	out	out	ADP
ftr-377	449	1	and	and	CCONJ
ftr-377	449	2	you	you	PRON
ftr-377	449	3	would	would	AUX
ftr-377	449	4	recover	recover	VERB
ftr-377	449	5	an	an	DET
ftr-377	449	6	economically	economically	ADV
ftr-377	449	7	significant	significant	ADJ
ftr-377	449	8	number	number	NOUN
ftr-377	449	9	,	,	PUNCT
ftr-377	449	10	the	the	DET
ftr-377	449	11	relative	relative	ADJ
ftr-377	449	12	price	price	NOUN
ftr-377	449	13	of	of	ADP
ftr-377	449	14	a	a	DET
ftr-377	449	15	product	product	NOUN
ftr-377	449	16	with	with	ADP
ftr-377	449	17	lump	lump	NOUN
ftr-377	449	18	-	-	PUNCT
ftr-377	449	19	sum	sum	NOUN
ftr-377	449	20	taxes	taxis	NOUN
ftr-377	449	21	,	,	PUNCT
ftr-377	449	22	or	or	CCONJ
ftr-377	449	23	no	no	DET
ftr-377	449	24	taxes	taxis	NOUN
ftr-377	449	25	.	.	PUNCT
ftr-377	450	1	but	but	CCONJ
ftr-377	450	2	in	in	ADP
ftr-377	450	3	the	the	DET
ftr-377	450	4	absence	absence	NOUN
ftr-377	450	5	of	of	ADP
ftr-377	450	6	lump	lump	NOUN
ftr-377	450	7	-	-	PUNCT
ftr-377	450	8	sum	sum	NOUN
ftr-377	450	9	taxation	taxation	NOUN
ftr-377	450	10	,	,	PUNCT
ftr-377	450	11	the	the	DET
ftr-377	450	12	practical	practical	ADJ
ftr-377	450	13	importance	importance	NOUN
ftr-377	450	14	of	of	ADP
ftr-377	450	15	even	even	ADV
ftr-377	450	16	that	that	DET
ftr-377	450	17	price	price	NOUN
ftr-377	450	18	would	would	AUX
ftr-377	450	19	be	be	AUX
ftr-377	450	20	limited	limit	VERB
ftr-377	450	21	:	:	PUNCT
ftr-377	450	22	it	it	PRON
ftr-377	450	23	is	be	AUX
ftr-377	450	24	unlikely	unlikely	ADJ
ftr-377	450	25	to	to	PART
ftr-377	450	26	be	be	AUX
ftr-377	450	27	a	a	DET
ftr-377	450	28	more	more	ADV
ftr-377	450	29	reliable	reliable	ADJ
ftr-377	450	30	guide	guide	NOUN
ftr-377	450	31	to	to	ADP
ftr-377	450	32	efficient	efficient	ADJ
ftr-377	450	33	resource	resource	NOUN
ftr-377	450	34	allocation	allocation	NOUN
ftr-377	450	35	than	than	ADP
ftr-377	450	36	an	an	DET
ftr-377	450	37	actual	actual	ADJ
ftr-377	450	38	after	after	ADP
ftr-377	450	39	-	-	PUNCT
ftr-377	450	40	tax	tax	NOUN
ftr-377	450	41	price	price	NOUN
ftr-377	450	42	unless	unless	SCONJ
ftr-377	450	43	all	all	DET
ftr-377	450	44	markets	market	NOUN
ftr-377	450	45	operate	operate	VERB
ftr-377	450	46	on	on	ADP
ftr-377	450	47	the	the	DET
ftr-377	450	48	80	80	NUM
ftr-377	450	49	.	.	PUNCT
ftr-377	451	1	see	see	VERB
ftr-377	451	2	harvey	harvey	PROPN
ftr-377	451	3	s.	s.	PROPN
ftr-377	451	4	rosen	rosen	PROPN
ftr-377	451	5	&	&	CCONJ
ftr-377	451	6	ted	ted	PROPN
ftr-377	451	7	gayer	gayer	PROPN
ftr-377	451	8	,	,	PUNCT
ftr-377	451	9	public	public	ADJ
ftr-377	451	10	finance	finance	NOUN
ftr-377	451	11	320	320	NUM
ftr-377	451	12	-	-	SYM
ftr-377	451	13	29	29	NUM
ftr-377	451	14	(	(	PUNCT
ftr-377	451	15	8th	8th	ADJ
ftr-377	451	16	ed	ed	NOUN
ftr-377	451	17	2008	2008	NUM
ftr-377	451	18	)	)	PUNCT
ftr-377	451	19	;	;	PUNCT
ftr-377	451	20	see	see	VERB
ftr-377	451	21	also	also	ADV
ftr-377	451	22	don	don	PROPN
ftr-377	451	23	fullerton	fullerton	PROPN
ftr-377	451	24	&	&	CCONJ
ftr-377	451	25	gilbert	gilbert	PROPN
ftr-377	451	26	e.	e.	PROPN
ftr-377	451	27	metcalf	metcalf	PROPN
ftr-377	451	28	,	,	PUNCT
ftr-377	451	29	tax	tax	NOUN
ftr-377	451	30	incidence	incidence	NOUN
ftr-377	451	31	,	,	PUNCT
ftr-377	451	32	in	in	ADP
ftr-377	451	33	4	4	NUM
ftr-377	451	34	handbook	handbook	NOUN
ftr-377	451	35	of	of	ADP
ftr-377	451	36	public	public	ADJ
ftr-377	451	37	economics	economic	NOUN
ftr-377	451	38	1789	1789	NUM
ftr-377	451	39	(	(	PUNCT
ftr-377	451	40	alan	alan	PROPN
ftr-377	451	41	j.	j.	PROPN
ftr-377	451	42	auerbach	auerbach	PROPN
ftr-377	451	43	&	&	CCONJ
ftr-377	451	44	martin	martin	PROPN
ftr-377	451	45	feldstein	feldstein	PROPN
ftr-377	451	46	eds	eds	PROPN
ftr-377	451	47	.	.	PROPN
ftr-377	451	48	2002	2002	NUM
ftr-377	451	49	)	)	PUNCT
ftr-377	451	50	;	;	PUNCT
ftr-377	451	51	joel	joel	PROPN
ftr-377	451	52	slemrod	slemrod	PROPN
ftr-377	451	53	&	&	CCONJ
ftr-377	451	54	jon	jon	PROPN
ftr-377	451	55	bakija	bakija	PROPN
ftr-377	451	56	,	,	PUNCT
ftr-377	451	57	taxing	tax	VERB
ftr-377	451	58	ourselves	ourselves	PRON
ftr-377	451	59	78	78	NUM
ftr-377	451	60	(	(	PUNCT
ftr-377	451	61	4th	4th	ADJ
ftr-377	451	62	ed	ed	NOUN
ftr-377	451	63	2008	2008	NUM
ftr-377	451	64	)	)	PUNCT
ftr-377	451	65	.	.	PUNCT
ftr-377	452	1	[	[	X
ftr-377	452	2	vol9:9	vol9:9	NOUN
ftr-377	452	3	economics	economic	NOUN
ftr-377	452	4	and	and	CCONJ
ftr-377	452	5	economic	economic	ADJ
ftr-377	452	6	substance	substance	NOUN
ftr-377	452	7	81basis	81basis	NUM
ftr-377	452	8	of	of	ADP
ftr-377	452	9	the	the	DET
ftr-377	452	10	prices	price	NOUN
ftr-377	452	11	that	that	PRON
ftr-377	452	12	would	would	AUX
ftr-377	452	13	prevail	prevail	VERB
ftr-377	452	14	under	under	ADP
ftr-377	452	15	lump	lump	NOUN
ftr-377	452	16	-	-	PUNCT
ftr-377	452	17	sum	sum	NOUN
ftr-377	452	18	taxation	taxation	NOUN
ftr-377	452	19	.	.	PUNCT
ftr-377	453	1	an	an	DET
ftr-377	453	2	economy	economy	NOUN
ftr-377	453	3	in	in	ADP
ftr-377	453	4	which	which	PRON
ftr-377	453	5	all	all	DET
ftr-377	453	6	markets	market	NOUN
ftr-377	453	7	operate	operate	VERB
ftr-377	453	8	as	as	SCONJ
ftr-377	453	9	they	they	PRON
ftr-377	453	10	would	would	AUX
ftr-377	453	11	with	with	ADP
ftr-377	453	12	lump	lump	NOUN
ftr-377	453	13	-	-	PUNCT
ftr-377	453	14	sum	sum	NOUN
ftr-377	453	15	taxes	taxis	NOUN
ftr-377	453	16	would	would	AUX
ftr-377	453	17	obviously	obviously	ADV
ftr-377	453	18	be	be	AUX
ftr-377	453	19	,	,	PUNCT
ftr-377	453	20	for	for	ADP
ftr-377	453	21	all	all	DET
ftr-377	453	22	practical	practical	ADJ
ftr-377	453	23	purposes	purpose	NOUN
ftr-377	453	24	,	,	PUNCT
ftr-377	453	25	an	an	DET
ftr-377	453	26	economy	economy	NOUN
ftr-377	453	27	with	with	ADP
ftr-377	453	28	lump	lump	NOUN
ftr-377	453	29	-	-	PUNCT
ftr-377	453	30	sum	sum	NOUN
ftr-377	453	31	taxation	taxation	NOUN
ftr-377	453	32	,	,	PUNCT
ftr-377	453	33	not	not	PART
ftr-377	453	34	income	income	NOUN
ftr-377	453	35	taxation	taxation	NOUN
ftr-377	453	36	.	.	PUNCT
ftr-377	454	1	c	c	NOUN
ftr-377	454	2	.shaviro	.shaviro	PROPN
ftr-377	454	3	's	's	PART
ftr-377	454	4	marginal	marginal	ADJ
ftr-377	454	5	efficiency	efficiency	NOUN
ftr-377	454	6	cost	cost	NOUN
ftr-377	454	7	of	of	ADP
ftr-377	454	8	funds	fund	NOUN
ftr-377	454	9	analysis	analysis	NOUN
ftr-377	454	10	daniel	daniel	PROPN
ftr-377	454	11	shaviro	shaviro	VERB
ftr-377	454	12	is	be	AUX
ftr-377	454	13	a	a	DET
ftr-377	454	14	leading	lead	VERB
ftr-377	454	15	advocate	advocate	NOUN
ftr-377	454	16	for	for	ADP
ftr-377	454	17	the	the	DET
ftr-377	454	18	application	application	NOUN
ftr-377	454	19	of	of	ADP
ftr-377	454	20	economic	economic	ADJ
ftr-377	454	21	principles	principle	NOUN
ftr-377	454	22	in	in	ADP
ftr-377	454	23	tax	tax	NOUN
ftr-377	454	24	legal	legal	ADJ
ftr-377	454	25	scholarship	scholarship	NOUN
ftr-377	454	26	.	.	PUNCT
ftr-377	455	1	82	82	NUM
ftr-377	455	2	shaviro	shaviro	NOUN
ftr-377	455	3	uses	use	VERB
ftr-377	455	4	an	an	DET
ftr-377	455	5	economic	economic	ADJ
ftr-377	455	6	concept	concept	NOUN
ftr-377	455	7	called	call	VERB
ftr-377	455	8	the	the	DET
ftr-377	455	9	marginal	marginal	ADJ
ftr-377	455	10	efficiency	efficiency	NOUN
ftr-377	455	11	cost	cost	NOUN
ftr-377	455	12	of	of	ADP
ftr-377	455	13	funds	fund	NOUN
ftr-377	455	14	(	(	PUNCT
ftr-377	455	15	mecf	mecf	NOUN
ftr-377	455	16	)	)	PUNCT
ftr-377	455	17	to	to	PART
ftr-377	455	18	evaluate	evaluate	VERB
ftr-377	455	19	the	the	DET
ftr-377	455	20	economic	economic	ADJ
ftr-377	455	21	substance	substance	NOUN
ftr-377	455	22	doctrine.83	doctrine.83	VERB
ftr-377	455	23	the	the	DET
ftr-377	455	24	mecf	mecf	NOUN
ftr-377	455	25	is	be	AUX
ftr-377	455	26	conventionally	conventionally	ADV
ftr-377	455	27	expressed	express	VERB
ftr-377	455	28	as	as	ADP
ftr-377	455	29	eirimr	eirimr	NOUN
ftr-377	455	30	,	,	PUNCT
ftr-377	455	31	where	where	SCONJ
ftr-377	455	32	dr	dr	PROPN
ftr-377	455	33	represents	represent	VERB
ftr-377	455	34	the	the	DET
ftr-377	455	35	additional	additional	ADJ
ftr-377	455	36	revenue	revenue	NOUN
ftr-377	455	37	that	that	PRON
ftr-377	455	38	would	would	AUX
ftr-377	455	39	be	be	AUX
ftr-377	455	40	gained	gain	VERB
ftr-377	455	41	if	if	SCONJ
ftr-377	455	42	,	,	PUNCT
ftr-377	455	43	in	in	ADP
ftr-377	455	44	response	response	NOUN
ftr-377	455	45	to	to	ADP
ftr-377	455	46	a	a	DET
ftr-377	455	47	change	change	NOUN
ftr-377	455	48	in	in	ADP
ftr-377	455	49	tax	tax	NOUN
ftr-377	455	50	policy	policy	NOUN
ftr-377	455	51	,	,	PUNCT
ftr-377	455	52	taxpayers	taxpayer	NOUN
ftr-377	455	53	did	do	AUX
ftr-377	455	54	not	not	PART
ftr-377	455	55	change	change	VERB
ftr-377	455	56	their	their	PRON
ftr-377	455	57	consumption	consumption	NOUN
ftr-377	455	58	,	,	PUNCT
ftr-377	455	59	investment	investment	NOUN
ftr-377	455	60	,	,	PUNCT
ftr-377	455	61	labor	labor	NOUN
ftr-377	455	62	or	or	CCONJ
ftr-377	455	63	production	production	NOUN
ftr-377	455	64	,	,	PUNCT
ftr-377	455	65	and	and	CCONJ
ftr-377	455	66	mr	mr	PROPN
ftr-377	455	67	represents	represent	VERB
ftr-377	455	68	the	the	DET
ftr-377	455	69	change	change	NOUN
ftr-377	455	70	in	in	ADP
ftr-377	455	71	revenue	revenue	NOUN
ftr-377	455	72	taking	take	VERB
ftr-377	455	73	into	into	ADP
ftr-377	455	74	account	account	NOUN
ftr-377	455	75	taxpayers	taxpayer	NOUN
ftr-377	455	76	'	'	PART
ftr-377	455	77	adjustments	adjustment	NOUN
ftr-377	455	78	.	.	PUNCT
ftr-377	456	1	in	in	ADP
ftr-377	456	2	a	a	DET
ftr-377	456	3	world	world	NOUN
ftr-377	456	4	without	without	ADP
ftr-377	456	5	taxes	taxis	NOUN
ftr-377	456	6	,	,	PUNCT
ftr-377	456	7	the	the	DET
ftr-377	456	8	introduction	introduction	NOUN
ftr-377	456	9	of	of	ADP
ftr-377	456	10	a	a	DET
ftr-377	456	11	small	small	ADJ
ftr-377	456	12	lump	lump	NOUN
ftr-377	456	13	-	-	PUNCT
ftr-377	456	14	sum	sum	NOUN
ftr-377	456	15	tax	tax	NOUN
ftr-377	456	16	does	do	AUX
ftr-377	456	17	not	not	PART
ftr-377	456	18	change	change	VERB
ftr-377	456	19	economic	economic	ADJ
ftr-377	456	20	behavior	behavior	NOUN
ftr-377	456	21	significantly	significantly	ADV
ftr-377	456	22	(	(	PUNCT
ftr-377	456	23	although	although	SCONJ
ftr-377	456	24	a	a	DET
ftr-377	456	25	reduction	reduction	NOUN
ftr-377	456	26	in	in	ADP
ftr-377	456	27	income	income	NOUN
ftr-377	456	28	forces	force	NOUN
ftr-377	456	29	reduced	reduce	VERB
ftr-377	456	30	consumption	consumption	NOUN
ftr-377	456	31	)	)	PUNCT
ftr-377	456	32	,	,	PUNCT
ftr-377	456	33	so	so	ADV
ftr-377	456	34	dr	dr	PROPN
ftr-377	456	35	and	and	CCONJ
ftr-377	456	36	mr	mr	PROPN
ftr-377	456	37	are	be	AUX
ftr-377	456	38	the	the	DET
ftr-377	456	39	same	same	ADJ
ftr-377	456	40	and	and	CCONJ
ftr-377	456	41	mecf	mecf	NOUN
ftr-377	456	42	is	be	AUX
ftr-377	456	43	one	one	NUM
ftr-377	456	44	.	.	PUNCT
ftr-377	457	1	a	a	DET
ftr-377	457	2	tax	tax	NOUN
ftr-377	457	3	on	on	ADP
ftr-377	457	4	emails	email	NOUN
ftr-377	457	5	unless	unless	SCONJ
ftr-377	457	6	they	they	PRON
ftr-377	457	7	contain	contain	VERB
ftr-377	457	8	the	the	DET
ftr-377	457	9	disclaimer	disclaimer	NOUN
ftr-377	457	10	"	"	PUNCT
ftr-377	457	11	this	this	DET
ftr-377	457	12	e	e	NOUN
ftr-377	457	13	-	-	NOUN
ftr-377	457	14	mail	mail	NOUN
ftr-377	457	15	is	be	AUX
ftr-377	457	16	not	not	PART
ftr-377	457	17	subject	subject	ADJ
ftr-377	457	18	to	to	ADP
ftr-377	457	19	tax	tax	NOUN
ftr-377	457	20	"	"	PUNCT
ftr-377	457	21	in	in	ADP
ftr-377	457	22	the	the	DET
ftr-377	457	23	header	header	NOUN
ftr-377	457	24	or	or	CCONJ
ftr-377	457	25	body	body	NOUN
ftr-377	457	26	would	would	AUX
ftr-377	457	27	have	have	VERB
ftr-377	457	28	an	an	DET
ftr-377	457	29	extremely	extremely	ADV
ftr-377	457	30	high	high	ADJ
ftr-377	457	31	mecf	mecf	NOUN
ftr-377	457	32	because	because	SCONJ
ftr-377	457	33	of	of	ADP
ftr-377	457	34	the	the	DET
ftr-377	457	35	adjustments	adjustment	NOUN
ftr-377	457	36	to	to	ADP
ftr-377	457	37	the	the	DET
ftr-377	457	38	tax	tax	NOUN
ftr-377	457	39	that	that	PRON
ftr-377	457	40	taxpayers	taxpayer	NOUN
ftr-377	457	41	would	would	AUX
ftr-377	457	42	make	make	VERB
ftr-377	457	43	.	.	PUNCT
ftr-377	458	1	the	the	DET
ftr-377	458	2	expense	expense	NOUN
ftr-377	458	3	of	of	ADP
ftr-377	458	4	the	the	DET
ftr-377	458	5	adjustments	adjustment	NOUN
ftr-377	458	6	would	would	AUX
ftr-377	458	7	be	be	AUX
ftr-377	458	8	deadweight	deadweight	ADJ
ftr-377	458	9	loss	loss	NOUN
ftr-377	458	10	because	because	SCONJ
ftr-377	458	11	the	the	DET
ftr-377	458	12	tax	tax	NOUN
ftr-377	458	13	would	would	AUX
ftr-377	458	14	not	not	PART
ftr-377	458	15	raise	raise	VERB
ftr-377	458	16	appreciable	appreciable	ADJ
ftr-377	458	17	revenue	revenue	NOUN
ftr-377	458	18	.	.	PUNCT
ftr-377	459	1	at	at	ADP
ftr-377	459	2	least	least	ADJ
ftr-377	459	3	in	in	ADP
ftr-377	459	4	the	the	DET
ftr-377	459	5	case	case	NOUN
ftr-377	459	6	of	of	ADP
ftr-377	459	7	excise	excise	NOUN
ftr-377	459	8	taxes	taxis	NOUN
ftr-377	459	9	on	on	ADP
ftr-377	459	10	various	various	ADJ
ftr-377	459	11	goods	good	NOUN
ftr-377	459	12	,	,	PUNCT
ftr-377	459	13	it	it	PRON
ftr-377	459	14	can	can	AUX
ftr-377	459	15	be	be	AUX
ftr-377	459	16	rigorously	rigorously	ADV
ftr-377	459	17	shown	show	VERB
ftr-377	459	18	that	that	SCONJ
ftr-377	459	19	if	if	SCONJ
ftr-377	459	20	the	the	DET
ftr-377	459	21	mecfs	mecfs	NOUN
ftr-377	459	22	of	of	ADP
ftr-377	459	23	the	the	DET
ftr-377	459	24	taxes	taxis	NOUN
ftr-377	459	25	on	on	ADP
ftr-377	459	26	individual	individual	ADJ
ftr-377	459	27	goods	good	NOUN
ftr-377	459	28	differ	differ	VERB
ftr-377	459	29	,	,	PUNCT
ftr-377	459	30	then	then	ADV
ftr-377	459	31	some	some	DET
ftr-377	459	32	improvement	improvement	NOUN
ftr-377	459	33	in	in	ADP
ftr-377	459	34	deadweight	deadweight	ADJ
ftr-377	459	35	loss	loss	NOUN
ftr-377	459	36	should	should	AUX
ftr-377	459	37	be	be	AUX
ftr-377	459	38	possible	possible	ADJ
ftr-377	459	39	until	until	SCONJ
ftr-377	459	40	the	the	DET
ftr-377	459	41	mecfs	mecf	NOUN
ftr-377	459	42	are	be	AUX
ftr-377	459	43	all	all	DET
ftr-377	459	44	the	the	DET
ftr-377	459	45	same.84	same.84	NOUN
ftr-377	459	46	it	it	PRON
ftr-377	459	47	has	have	AUX
ftr-377	459	48	been	be	AUX
ftr-377	459	49	suggested	suggest	VERB
ftr-377	459	50	that	that	SCONJ
ftr-377	459	51	if	if	SCONJ
ftr-377	459	52	it	it	PRON
ftr-377	459	53	is	be	AUX
ftr-377	459	54	possible	possible	ADJ
ftr-377	459	55	to	to	PART
ftr-377	459	56	identify	identify	VERB
ftr-377	459	57	two	two	NUM
ftr-377	459	58	sources	source	NOUN
ftr-377	459	59	of	of	ADP
ftr-377	459	60	tax	tax	NOUN
ftr-377	459	61	revenue	revenue	NOUN
ftr-377	459	62	,	,	PUNCT
ftr-377	459	63	one	one	NUM
ftr-377	459	64	with	with	ADP
ftr-377	459	65	a	a	DET
ftr-377	459	66	mecf	mecf	NOUN
ftr-377	459	67	significantly	significantly	ADV
ftr-377	459	68	higher	high	ADJ
ftr-377	459	69	than	than	ADP
ftr-377	459	70	another	another	PRON
ftr-377	459	71	,	,	PUNCT
ftr-377	459	72	that	that	SCONJ
ftr-377	459	73	the	the	DET
ftr-377	459	74	deadweight	deadweight	NOUN
ftr-377	459	75	loss	loss	NOUN
ftr-377	459	76	of	of	ADP
ftr-377	459	77	taxation	taxation	NOUN
ftr-377	459	78	can	can	AUX
ftr-377	459	79	be	be	AUX
ftr-377	459	80	reduced	reduce	VERB
ftr-377	459	81	by	by	ADP
ftr-377	459	82	increasing	increase	VERB
ftr-377	459	83	reliance	reliance	NOUN
ftr-377	459	84	on	on	ADP
ftr-377	459	85	the	the	DET
ftr-377	459	86	source	source	NOUN
ftr-377	459	87	with	with	ADP
ftr-377	459	88	a	a	DET
ftr-377	459	89	lower	low	ADJ
ftr-377	459	90	mecf	mecf	NOUN
ftr-377	459	91	and	and	CCONJ
ftr-377	459	92	reducing	reduce	VERB
ftr-377	459	93	reliance	reliance	NOUN
ftr-377	459	94	on	on	ADP
ftr-377	459	95	the	the	DET
ftr-377	459	96	source	source	NOUN
ftr-377	459	97	with	with	ADP
ftr-377	459	98	the	the	DET
ftr-377	459	99	higher	high	ADJ
ftr-377	459	100	mecf.85	mecf.85	NOUN
ftr-377	459	101	a	a	DET
ftr-377	459	102	mecf	mecf	NOUN
ftr-377	459	103	close	close	ADJ
ftr-377	459	104	to	to	ADP
ftr-377	459	105	one	one	NUM
ftr-377	459	106	is	be	AUX
ftr-377	459	107	an	an	DET
ftr-377	459	108	indication	indication	NOUN
ftr-377	459	109	of	of	ADP
ftr-377	459	110	an	an	DET
ftr-377	459	111	economically	economically	ADV
ftr-377	459	112	efficient	efficient	ADJ
ftr-377	459	113	tax	tax	NOUN
ftr-377	459	114	.	.	PUNCT
ftr-377	460	1	in	in	ADP
ftr-377	460	2	the	the	DET
ftr-377	460	3	case	case	NOUN
ftr-377	460	4	of	of	ADP
ftr-377	460	5	an	an	DET
ftr-377	460	6	excise	excise	NOUN
ftr-377	460	7	tax	tax	NOUN
ftr-377	460	8	on	on	ADP
ftr-377	460	9	a	a	DET
ftr-377	460	10	single	single	ADJ
ftr-377	460	11	good	good	NOUN
ftr-377	460	12	,	,	PUNCT
ftr-377	460	13	the	the	DET
ftr-377	460	14	rough	rough	ADJ
ftr-377	460	15	intuition	intuition	NOUN
ftr-377	460	16	is	be	AUX
ftr-377	460	17	that	that	SCONJ
ftr-377	460	18	taxes	taxis	NOUN
ftr-377	460	19	should	should	AUX
ftr-377	460	20	distort	distort	VERB
ftr-377	460	21	economic	economic	ADJ
ftr-377	460	22	behavior	behavior	NOUN
ftr-377	460	23	as	as	ADV
ftr-377	460	24	little	little	ADJ
ftr-377	460	25	as	as	ADP
ftr-377	460	26	possible	possible	ADJ
ftr-377	460	27	.	.	PUNCT
ftr-377	461	1	if	if	SCONJ
ftr-377	461	2	mecf	mecf	NOUN
ftr-377	461	3	is	be	AUX
ftr-377	461	4	close	close	ADJ
ftr-377	461	5	81	81	NUM
ftr-377	461	6	.	.	PUNCT
ftr-377	462	1	see	see	VERB
ftr-377	462	2	harvey	harvey	PROPN
ftr-377	462	3	s.	s.	PROPN
ftr-377	462	4	rosen	rosen	PROPN
ftr-377	462	5	&	&	CCONJ
ftr-377	462	6	ted	ted	PROPN
ftr-377	462	7	gayer	gayer	PROPN
ftr-377	462	8	,	,	PUNCT
ftr-377	462	9	public	public	ADJ
ftr-377	462	10	finance	finance	NOUN
ftr-377	462	11	351	351	NUM
ftr-377	462	12	-	-	SYM
ftr-377	462	13	52	52	NUM
ftr-377	462	14	(	(	PUNCT
ftr-377	462	15	8th	8th	ADJ
ftr-377	462	16	ed	ed	NOUN
ftr-377	462	17	2008	2008	NUM
ftr-377	462	18	)	)	PUNCT
ftr-377	462	19	(	(	PUNCT
ftr-377	462	20	"	"	PUNCT
ftr-377	462	21	multiple	multiple	ADJ
ftr-377	462	22	taxes	taxis	NOUN
ftr-377	462	23	and	and	CCONJ
ftr-377	462	24	the	the	DET
ftr-377	462	25	theory	theory	NOUN
ftr-377	462	26	of	of	ADP
ftr-377	462	27	the	the	DET
ftr-377	462	28	second	second	ADJ
ftr-377	462	29	best	good	ADJ
ftr-377	462	30	"	"	PUNCT
ftr-377	462	31	)	)	PUNCT
ftr-377	462	32	.	.	PUNCT
ftr-377	463	1	82	82	X
ftr-377	463	2	.	.	PUNCT
ftr-377	464	1	see	see	VERB
ftr-377	464	2	,	,	PUNCT
ftr-377	464	3	e.g.	e.g.	ADV
ftr-377	464	4	,	,	PUNCT
ftr-377	464	5	daniel	daniel	PROPN
ftr-377	464	6	n.	n.	PROPN
ftr-377	464	7	shaviro	shaviro	PROPN
ftr-377	464	8	,	,	PUNCT
ftr-377	464	9	an	an	DET
ftr-377	464	10	efficiency	efficiency	NOUN
ftr-377	464	11	analysis	analysis	NOUN
ftr-377	464	12	of	of	ADP
ftr-377	464	13	realization	realization	NOUN
ftr-377	464	14	and	and	CCONJ
ftr-377	464	15	recognition	recognition	NOUN
ftr-377	464	16	rules	rule	NOUN
ftr-377	464	17	under	under	ADP
ftr-377	464	18	the	the	DET
ftr-377	464	19	federal	federal	ADJ
ftr-377	464	20	income	income	NOUN
ftr-377	464	21	tax	tax	NOUN
ftr-377	464	22	,	,	PUNCT
ftr-377	464	23	48	48	NUM
ftr-377	464	24	tax	tax	NOUN
ftr-377	464	25	l.	l.	PROPN
ftr-377	464	26	rev	rev	VERB
ftr-377	464	27	1	1	NUM
ftr-377	464	28	(	(	PUNCT
ftr-377	464	29	1992	1992	NUM
ftr-377	464	30	)	)	PUNCT
ftr-377	464	31	.	.	PUNCT
ftr-377	465	1	83	83	NUM
ftr-377	465	2	.	.	PUNCT
ftr-377	466	1	daniel	daniel	PROPN
ftr-377	466	2	n.	n.	PROPN
ftr-377	466	3	shaviro	shaviro	PROPN
ftr-377	466	4	,	,	PUNCT
ftr-377	466	5	economic	economic	ADJ
ftr-377	466	6	substance	substance	NOUN
ftr-377	466	7	,	,	PUNCT
ftr-377	466	8	corporate	corporate	ADJ
ftr-377	466	9	tax	tax	NOUN
ftr-377	466	10	shelters	shelter	NOUN
ftr-377	466	11	and	and	CCONJ
ftr-377	466	12	the	the	DET
ftr-377	466	13	compaq	compaq	NOUN
ftr-377	466	14	case	case	NOUN
ftr-377	466	15	,	,	PUNCT
ftr-377	466	16	tax	tax	NOUN
ftr-377	466	17	notes	note	NOUN
ftr-377	466	18	,	,	PUNCT
ftr-377	466	19	jul	jul	PROPN
ftr-377	466	20	.	.	PROPN
ftr-377	466	21	10	10	NUM
ftr-377	466	22	,	,	PUNCT
ftr-377	466	23	2000	2000	NUM
ftr-377	466	24	,	,	PUNCT
ftr-377	466	25	at	at	ADP
ftr-377	466	26	222	222	NUM
ftr-377	466	27	.	.	PUNCT
ftr-377	466	28	84	84	NUM
ftr-377	466	29	.	.	PUNCT
ftr-377	467	1	joram	joram	PROPN
ftr-377	467	2	mayshar	mayshar	PROPN
ftr-377	467	3	,	,	PUNCT
ftr-377	467	4	on	on	ADP
ftr-377	467	5	measures	measure	NOUN
ftr-377	467	6	of	of	ADP
ftr-377	467	7	excess	excess	ADJ
ftr-377	467	8	burden	burden	NOUN
ftr-377	467	9	and	and	CCONJ
ftr-377	467	10	their	their	PRON
ftr-377	467	11	application	application	NOUN
ftr-377	467	12	,	,	PUNCT
ftr-377	467	13	43	43	NUM
ftr-377	467	14	j	j	NOUN
ftr-377	467	15	pubecon	pubecon	NOUN
ftr-377	467	16	263	263	NUM
ftr-377	467	17	,	,	PUNCT
ftr-377	467	18	266	266	NUM
ftr-377	467	19	(	(	PUNCT
ftr-377	467	20	1990	1990	NUM
ftr-377	467	21	)	)	PUNCT
ftr-377	467	22	.	.	PUNCT
ftr-377	468	1	85	85	NUM
ftr-377	468	2	.	.	PUNCT
ftr-377	468	3	joel	joel	PROPN
ftr-377	468	4	slemrod	slemrod	PROPN
ftr-377	468	5	&	&	CCONJ
ftr-377	468	6	shlomo	shlomo	PROPN
ftr-377	468	7	yitzhaki	yitzhaki	PROPN
ftr-377	468	8	,	,	PUNCT
ftr-377	468	9	the	the	DET
ftr-377	468	10	costs	cost	NOUN
ftr-377	468	11	of	of	ADP
ftr-377	468	12	taxation	taxation	NOUN
ftr-377	468	13	and	and	CCONJ
ftr-377	468	14	the	the	DET
ftr-377	468	15	marginal	marginal	ADJ
ftr-377	468	16	efficiency	efficiency	NOUN
ftr-377	468	17	cost	cost	NOUN
ftr-377	468	18	of	of	ADP
ftr-377	468	19	funds	fund	NOUN
ftr-377	468	20	,	,	PUNCT
ftr-377	468	21	43	43	NUM
ftr-377	468	22	imf	imf	PROPN
ftr-377	468	23	staff	staff	NOUN
ftr-377	468	24	papers	paper	NOUN
ftr-377	468	25	172	172	NUM
ftr-377	468	26	,	,	PUNCT
ftr-377	468	27	185	185	NUM
ftr-377	468	28	(	(	PUNCT
ftr-377	468	29	1996	1996	NUM
ftr-377	468	30	)	)	PUNCT
ftr-377	468	31	.	.	PUNCT
ftr-377	469	1	2010	2010	NUM
ftr-377	469	2	]	]	PUNCT
ftr-377	469	3	florida	florida	PROPN
ftr-377	469	4	tax	tax	PROPN
ftr-377	469	5	review	review	NOUN
ftr-377	469	6	to	to	ADP
ftr-377	469	7	one	one	NUM
ftr-377	469	8	,	,	PUNCT
ftr-377	469	9	that	that	PRON
ftr-377	469	10	suggests	suggest	VERB
ftr-377	469	11	that	that	SCONJ
ftr-377	469	12	taxpayers	taxpayer	NOUN
ftr-377	469	13	do	do	AUX
ftr-377	469	14	not	not	PART
ftr-377	469	15	change	change	VERB
ftr-377	469	16	their	their	PRON
ftr-377	469	17	behavior	behavior	NOUN
ftr-377	469	18	much	much	ADV
ftr-377	469	19	when	when	SCONJ
ftr-377	469	20	that	that	DET
ftr-377	469	21	tax	tax	NOUN
ftr-377	469	22	rate	rate	NOUN
ftr-377	469	23	is	be	AUX
ftr-377	469	24	increased	increase	VERB
ftr-377	469	25	.	.	PUNCT
ftr-377	470	1	the	the	DET
ftr-377	470	2	mecf	mecf	NOUN
ftr-377	470	3	of	of	ADP
ftr-377	470	4	a	a	DET
ftr-377	470	5	tax	tax	NOUN
ftr-377	470	6	policy	policy	NOUN
ftr-377	470	7	can	can	AUX
ftr-377	470	8	also	also	ADV
ftr-377	470	9	be	be	AUX
ftr-377	470	10	small	small	ADJ
ftr-377	470	11	even	even	ADV
ftr-377	470	12	if	if	SCONJ
ftr-377	470	13	activities	activity	NOUN
ftr-377	470	14	targeted	target	VERB
ftr-377	470	15	by	by	ADP
ftr-377	470	16	the	the	DET
ftr-377	470	17	tax	tax	NOUN
ftr-377	470	18	are	be	AUX
ftr-377	470	19	reduced	reduce	VERB
ftr-377	470	20	significantly	significantly	ADV
ftr-377	470	21	,	,	PUNCT
ftr-377	470	22	but	but	CCONJ
ftr-377	470	23	taxpayers	taxpayer	NOUN
ftr-377	470	24	increase	increase	VERB
ftr-377	470	25	taxable	taxable	ADJ
ftr-377	470	26	activities	activity	NOUN
ftr-377	470	27	enough	enough	ADJ
ftr-377	470	28	to	to	PART
ftr-377	470	29	offset	offset	VERB
ftr-377	470	30	the	the	DET
ftr-377	470	31	revenue	revenue	NOUN
ftr-377	470	32	lost	lose	VERB
ftr-377	470	33	by	by	ADP
ftr-377	470	34	the	the	DET
ftr-377	470	35	adjustments	adjustment	NOUN
ftr-377	470	36	.	.	PUNCT
ftr-377	471	1	suppose	suppose	VERB
ftr-377	471	2	,	,	PUNCT
ftr-377	471	3	for	for	ADP
ftr-377	471	4	example	example	NOUN
ftr-377	471	5	,	,	PUNCT
ftr-377	471	6	shoes	shoe	NOUN
ftr-377	471	7	were	be	AUX
ftr-377	471	8	heavily	heavily	ADV
ftr-377	471	9	taxed	tax	VERB
ftr-377	471	10	,	,	PUNCT
ftr-377	471	11	except	except	SCONJ
ftr-377	471	12	for	for	ADP
ftr-377	471	13	yellow	yellow	ADJ
ftr-377	471	14	shoes	shoe	NOUN
ftr-377	471	15	.	.	PUNCT
ftr-377	472	1	and	and	CCONJ
ftr-377	472	2	it	it	PRON
ftr-377	472	3	is	be	AUX
ftr-377	472	4	a	a	DET
ftr-377	472	5	use	use	NOUN
ftr-377	472	6	tax	tax	NOUN
ftr-377	472	7	,	,	PUNCT
ftr-377	472	8	so	so	SCONJ
ftr-377	472	9	no	no	DET
ftr-377	472	10	point	point	NOUN
ftr-377	472	11	dyeing	dyeing	NOUN
ftr-377	472	12	at	at	ADP
ftr-377	472	13	home	home	NOUN
ftr-377	472	14	.	.	PUNCT
ftr-377	473	1	consumption	consumption	NOUN
ftr-377	473	2	of	of	ADP
ftr-377	473	3	yellow	yellow	ADJ
ftr-377	473	4	shoes	shoe	NOUN
ftr-377	473	5	is	be	AUX
ftr-377	473	6	quite	quite	ADV
ftr-377	473	7	high	high	ADJ
ftr-377	473	8	.	.	PUNCT
ftr-377	474	1	now	now	ADV
ftr-377	474	2	the	the	DET
ftr-377	474	3	tax	tax	NOUN
ftr-377	474	4	rate	rate	NOUN
ftr-377	474	5	on	on	ADP
ftr-377	474	6	yellow	yellow	ADJ
ftr-377	474	7	shoes	shoe	NOUN
ftr-377	474	8	is	be	AUX
ftr-377	474	9	raised	raise	VERB
ftr-377	474	10	and	and	CCONJ
ftr-377	474	11	people	people	NOUN
ftr-377	474	12	significantly	significantly	ADV
ftr-377	474	13	shift	shift	VERB
ftr-377	474	14	from	from	ADP
ftr-377	474	15	purchases	purchase	NOUN
ftr-377	474	16	on	on	ADP
ftr-377	474	17	now	now	ADV
ftr-377	474	18	taxable	taxable	ADJ
ftr-377	474	19	yellow	yellow	ADJ
ftr-377	474	20	shoes	shoe	NOUN
ftr-377	474	21	to	to	ADP
ftr-377	474	22	taxable	taxable	ADJ
ftr-377	474	23	purchases	purchase	NOUN
ftr-377	474	24	of	of	ADP
ftr-377	474	25	brown	brown	ADJ
ftr-377	474	26	and	and	CCONJ
ftr-377	474	27	black	black	ADJ
ftr-377	474	28	shoes	shoe	NOUN
ftr-377	474	29	.	.	PUNCT
ftr-377	475	1	even	even	ADV
ftr-377	475	2	though	though	SCONJ
ftr-377	475	3	the	the	DET
ftr-377	475	4	tax	tax	NOUN
ftr-377	475	5	increase	increase	NOUN
ftr-377	475	6	causes	cause	VERB
ftr-377	475	7	a	a	DET
ftr-377	475	8	big	big	ADJ
ftr-377	475	9	change	change	NOUN
ftr-377	475	10	in	in	ADP
ftr-377	475	11	one	one	NUM
ftr-377	475	12	market	market	NOUN
ftr-377	475	13	,	,	PUNCT
ftr-377	475	14	it	it	PRON
ftr-377	475	15	causes	cause	VERB
ftr-377	475	16	offsetting	offset	VERB
ftr-377	475	17	changes	change	NOUN
ftr-377	475	18	in	in	ADP
ftr-377	475	19	other	other	ADJ
ftr-377	475	20	markets	market	NOUN
ftr-377	475	21	that	that	PRON
ftr-377	475	22	compensate	compensate	VERB
ftr-377	475	23	,	,	PUNCT
ftr-377	475	24	in	in	ADP
ftr-377	475	25	terms	term	NOUN
ftr-377	475	26	of	of	ADP
ftr-377	475	27	efficiency	efficiency	NOUN
ftr-377	475	28	the	the	DET
ftr-377	475	29	tax	tax	NOUN
ftr-377	475	30	increase	increase	NOUN
ftr-377	475	31	actually	actually	ADV
ftr-377	475	32	improves	improve	VERB
ftr-377	475	33	relative	relative	ADJ
ftr-377	475	34	prices	price	NOUN
ftr-377	475	35	.	.	PUNCT
ftr-377	476	1	so	so	ADV
ftr-377	476	2	we	we	PRON
ftr-377	476	3	might	might	AUX
ftr-377	476	4	think	think	VERB
ftr-377	476	5	that	that	SCONJ
ftr-377	476	6	the	the	DET
ftr-377	476	7	economic	economic	ADJ
ftr-377	476	8	substance	substance	NOUN
ftr-377	476	9	doctrine	doctrine	NOUN
ftr-377	476	10	represents	represent	VERB
ftr-377	476	11	sound	sound	ADJ
ftr-377	476	12	tax	tax	NOUN
ftr-377	476	13	policy	policy	NOUN
ftr-377	476	14	in	in	ADP
ftr-377	476	15	spite	spite	NOUN
ftr-377	476	16	of	of	ADP
ftr-377	476	17	its	its	PRON
ftr-377	476	18	theoretical	theoretical	ADJ
ftr-377	476	19	shortcomings	shortcoming	NOUN
ftr-377	476	20	if	if	SCONJ
ftr-377	476	21	caused	cause	VERB
ftr-377	476	22	less	less	ADJ
ftr-377	476	23	economic	economic	ADJ
ftr-377	476	24	distortion	distortion	NOUN
ftr-377	476	25	than	than	ADP
ftr-377	476	26	,	,	PUNCT
ftr-377	476	27	say	say	INTJ
ftr-377	476	28	,	,	PUNCT
ftr-377	476	29	the	the	DET
ftr-377	476	30	corporate	corporate	ADJ
ftr-377	476	31	income	income	NOUN
ftr-377	476	32	tax	tax	NOUN
ftr-377	476	33	.	.	PUNCT
ftr-377	477	1	the	the	DET
ftr-377	477	2	argument	argument	NOUN
ftr-377	477	3	would	would	AUX
ftr-377	477	4	not	not	PART
ftr-377	477	5	be	be	AUX
ftr-377	477	6	that	that	SCONJ
ftr-377	477	7	the	the	DET
ftr-377	477	8	economic	economic	ADJ
ftr-377	477	9	substance	substance	NOUN
ftr-377	477	10	doctrine	doctrine	NOUN
ftr-377	477	11	is	be	AUX
ftr-377	477	12	a	a	DET
ftr-377	477	13	good	good	ADJ
ftr-377	477	14	way	way	NOUN
ftr-377	477	15	of	of	ADP
ftr-377	477	16	raising	raise	VERB
ftr-377	477	17	revenue	revenue	NOUN
ftr-377	477	18	because	because	SCONJ
ftr-377	477	19	taxpayers	taxpayer	NOUN
ftr-377	477	20	will	will	AUX
ftr-377	477	21	not	not	PART
ftr-377	477	22	respond	respond	VERB
ftr-377	477	23	to	to	ADP
ftr-377	477	24	the	the	DET
ftr-377	477	25	existence	existence	NOUN
ftr-377	477	26	of	of	ADP
ftr-377	477	27	the	the	DET
ftr-377	477	28	doctrine	doctrine	NOUN
ftr-377	477	29	and	and	CCONJ
ftr-377	477	30	will	will	AUX
ftr-377	477	31	persist	persist	VERB
ftr-377	477	32	in	in	ADP
ftr-377	477	33	undertaking	undertake	VERB
ftr-377	477	34	transactions	transaction	NOUN
ftr-377	477	35	without	without	ADP
ftr-377	477	36	economic	economic	ADJ
ftr-377	477	37	substance	substance	NOUN
ftr-377	477	38	in	in	ADP
ftr-377	477	39	spite	spite	NOUN
ftr-377	477	40	of	of	ADP
ftr-377	477	41	the	the	DET
ftr-377	477	42	denial	denial	NOUN
ftr-377	477	43	of	of	ADP
ftr-377	477	44	tax	tax	NOUN
ftr-377	477	45	benefits	benefit	NOUN
ftr-377	477	46	;	;	PUNCT
ftr-377	477	47	presumably	presumably	ADV
ftr-377	477	48	the	the	DET
ftr-377	477	49	logic	logic	NOUN
ftr-377	477	50	is	be	AUX
ftr-377	477	51	rather	rather	ADV
ftr-377	477	52	that	that	SCONJ
ftr-377	477	53	they	they	PRON
ftr-377	477	54	will	will	AUX
ftr-377	477	55	shift	shift	VERB
ftr-377	477	56	resources	resource	NOUN
ftr-377	477	57	to	to	ADP
ftr-377	477	58	more	more	ADV
ftr-377	477	59	valuable	valuable	ADJ
ftr-377	477	60	activities	activity	NOUN
ftr-377	477	61	that	that	PRON
ftr-377	477	62	also	also	ADV
ftr-377	477	63	happen	happen	VERB
ftr-377	477	64	to	to	PART
ftr-377	477	65	generate	generate	VERB
ftr-377	477	66	more	more	ADJ
ftr-377	477	67	tax	tax	NOUN
ftr-377	477	68	revenue	revenue	NOUN
ftr-377	477	69	.	.	PUNCT
ftr-377	478	1	two	two	NUM
ftr-377	478	2	things	thing	NOUN
ftr-377	478	3	stand	stand	VERB
ftr-377	478	4	out	out	ADP
ftr-377	478	5	in	in	ADP
ftr-377	478	6	shaviro	shaviro	NOUN
ftr-377	478	7	's	's	PART
ftr-377	478	8	application	application	NOUN
ftr-377	478	9	of	of	ADP
ftr-377	478	10	the	the	DET
ftr-377	478	11	marginal	marginal	ADJ
ftr-377	478	12	efficiency	efficiency	NOUN
ftr-377	478	13	of	of	ADP
ftr-377	478	14	cost	cost	NOUN
ftr-377	478	15	of	of	ADP
ftr-377	478	16	funds	fund	NOUN
ftr-377	478	17	concept	concept	NOUN
ftr-377	478	18	to	to	ADP
ftr-377	478	19	the	the	DET
ftr-377	478	20	economic	economic	ADJ
ftr-377	478	21	substance	substance	NOUN
ftr-377	478	22	doctrine	doctrine	NOUN
ftr-377	478	23	.	.	PUNCT
ftr-377	479	1	first	first	ADV
ftr-377	479	2	,	,	PUNCT
ftr-377	479	3	the	the	DET
ftr-377	479	4	analysis	analysis	NOUN
ftr-377	479	5	has	have	VERB
ftr-377	479	6	almost	almost	ADV
ftr-377	479	7	nothing	nothing	PRON
ftr-377	479	8	to	to	PART
ftr-377	479	9	do	do	VERB
ftr-377	479	10	with	with	ADP
ftr-377	479	11	the	the	DET
ftr-377	479	12	actual	actual	ADJ
ftr-377	479	13	content	content	NOUN
ftr-377	479	14	of	of	ADP
ftr-377	479	15	the	the	DET
ftr-377	479	16	doctrine	doctrine	NOUN
ftr-377	479	17	.	.	PUNCT
ftr-377	480	1	all	all	PRON
ftr-377	480	2	that	that	PRON
ftr-377	480	3	matters	matter	VERB
ftr-377	480	4	is	be	AUX
ftr-377	480	5	the	the	DET
ftr-377	480	6	observation	observation	NOUN
ftr-377	480	7	,	,	PUNCT
ftr-377	480	8	often	often	ADV
ftr-377	480	9	repeated	repeat	VERB
ftr-377	480	10	in	in	ADP
ftr-377	480	11	the	the	DET
ftr-377	480	12	literature	literature	NOUN
ftr-377	480	13	,	,	PUNCT
ftr-377	480	14	that	that	SCONJ
ftr-377	480	15	investors	investor	NOUN
ftr-377	480	16	are	be	AUX
ftr-377	480	17	reluctant	reluctant	ADJ
ftr-377	480	18	to	to	PART
ftr-377	480	19	"	"	PUNCT
ftr-377	480	20	'	'	PUNCT
ftr-377	480	21	purchase	purchase	VERB
ftr-377	480	22	a	a	DET
ftr-377	480	23	shelter	shelter	NOUN
ftr-377	480	24	if	if	SCONJ
ftr-377	480	25	it	it	PRON
ftr-377	480	26	carries	carry	VERB
ftr-377	480	27	with	with	ADP
ftr-377	480	28	it	it	PRON
ftr-377	480	29	any	any	DET
ftr-377	480	30	significant	significant	ADJ
ftr-377	480	31	business	business	NOUN
ftr-377	480	32	risk	risk	NOUN
ftr-377	480	33	.	.	PUNCT
ftr-377	480	34	'	'	PUNCT
ftr-377	481	1	8	8	NUM
ftr-377	481	2	6	6	NUM
ftr-377	481	3	the	the	DET
ftr-377	481	4	only	only	ADJ
ftr-377	481	5	evidence	evidence	NOUN
ftr-377	481	6	for	for	ADP
ftr-377	481	7	this	this	DET
ftr-377	481	8	proposition	proposition	NOUN
ftr-377	481	9	is	be	AUX
ftr-377	481	10	anecdotal	anecdotal	ADJ
ftr-377	481	11	:	:	PUNCT
ftr-377	481	12	some	some	DET
ftr-377	481	13	very	very	ADV
ftr-377	481	14	prominent	prominent	ADJ
ftr-377	481	15	tax	tax	NOUN
ftr-377	481	16	lawyers	lawyer	NOUN
ftr-377	481	17	have	have	AUX
ftr-377	481	18	made	make	VERB
ftr-377	481	19	this	this	DET
ftr-377	481	20	observation	observation	NOUN
ftr-377	481	21	.	.	PUNCT
ftr-377	482	1	in	in	ADP
ftr-377	482	2	any	any	DET
ftr-377	482	3	event	event	NOUN
ftr-377	482	4	,	,	PUNCT
ftr-377	482	5	an	an	DET
ftr-377	482	6	animal	animal	NOUN
ftr-377	482	7	sacrifice	sacrifice	NOUN
ftr-377	482	8	requirement	requirement	NOUN
ftr-377	482	9	would	would	AUX
ftr-377	482	10	also	also	ADV
ftr-377	482	11	have	have	VERB
ftr-377	482	12	a	a	DET
ftr-377	482	13	deterrent	deterrent	NOUN
ftr-377	482	14	effect	effect	NOUN
ftr-377	482	15	,	,	PUNCT
ftr-377	482	16	and	and	CCONJ
ftr-377	482	17	there	there	PRON
ftr-377	482	18	seems	seem	VERB
ftr-377	482	19	to	to	PART
ftr-377	482	20	be	be	AUX
ftr-377	482	21	no	no	DET
ftr-377	482	22	economic	economic	ADJ
ftr-377	482	23	principle	principle	NOUN
ftr-377	482	24	distinguishing	distinguish	VERB
ftr-377	482	25	an	an	DET
ftr-377	482	26	animal	animal	NOUN
ftr-377	482	27	sacrifice	sacrifice	NOUN
ftr-377	482	28	requirement	requirement	NOUN
ftr-377	482	29	from	from	ADP
ftr-377	482	30	a	a	DET
ftr-377	482	31	pretax	pretax	ADJ
ftr-377	482	32	profit	profit	NOUN
ftr-377	482	33	requirement	requirement	NOUN
ftr-377	482	34	.	.	PUNCT
ftr-377	483	1	it	it	PRON
ftr-377	483	2	may	may	AUX
ftr-377	483	3	be	be	AUX
ftr-377	483	4	appropriate	appropriate	ADJ
ftr-377	483	5	to	to	PART
ftr-377	483	6	appeal	appeal	VERB
ftr-377	483	7	to	to	ADP
ftr-377	483	8	instinct	instinct	NOUN
ftr-377	483	9	as	as	ADP
ftr-377	483	10	a	a	DET
ftr-377	483	11	basis	basis	NOUN
ftr-377	483	12	for	for	ADP
ftr-377	483	13	preferring	prefer	VERB
ftr-377	483	14	a	a	DET
ftr-377	483	15	pretax	pretax	ADJ
ftr-377	483	16	profit	profit	NOUN
ftr-377	483	17	test	test	NOUN
ftr-377	483	18	over	over	ADP
ftr-377	483	19	some	some	DET
ftr-377	483	20	other	other	ADJ
ftr-377	483	21	criterion	criterion	NOUN
ftr-377	483	22	.	.	PUNCT
ftr-377	484	1	but	but	CCONJ
ftr-377	484	2	then	then	ADV
ftr-377	484	3	the	the	DET
ftr-377	484	4	marginal	marginal	ADJ
ftr-377	484	5	efficiency	efficiency	NOUN
ftr-377	484	6	of	of	ADP
ftr-377	484	7	cost	cost	NOUN
ftr-377	484	8	of	of	ADP
ftr-377	484	9	funds	fund	NOUN
ftr-377	484	10	is	be	AUX
ftr-377	484	11	not	not	PART
ftr-377	484	12	doing	do	VERB
ftr-377	484	13	any	any	DET
ftr-377	484	14	real	real	ADJ
ftr-377	484	15	work	work	NOUN
ftr-377	484	16	,	,	PUNCT
ftr-377	484	17	nor	nor	CCONJ
ftr-377	484	18	are	be	AUX
ftr-377	484	19	economic	economic	ADJ
ftr-377	484	20	principles	principle	NOUN
ftr-377	484	21	in	in	ADP
ftr-377	484	22	general	general	ADJ
ftr-377	484	23	.	.	PUNCT
ftr-377	485	1	the	the	DET
ftr-377	485	2	other	other	ADJ
ftr-377	485	3	striking	striking	ADJ
ftr-377	485	4	thing	thing	NOUN
ftr-377	485	5	about	about	ADP
ftr-377	485	6	shaviro	shaviro	NOUN
ftr-377	485	7	's	's	PART
ftr-377	485	8	use	use	NOUN
ftr-377	485	9	of	of	ADP
ftr-377	485	10	the	the	DET
ftr-377	485	11	mecf	mecf	NOUN
ftr-377	485	12	is	be	AUX
ftr-377	485	13	that	that	SCONJ
ftr-377	485	14	it	it	PRON
ftr-377	485	15	only	only	ADV
ftr-377	485	16	permits	permit	VERB
ftr-377	485	17	him	he	PRON
ftr-377	485	18	to	to	PART
ftr-377	485	19	conclude	conclude	VERB
ftr-377	485	20	:	:	PUNCT
ftr-377	485	21	the	the	DET
ftr-377	485	22	mecf	mecf	NOUN
ftr-377	485	23	does	do	AUX
ftr-377	485	24	not	not	PART
ftr-377	485	25	demonstrate	demonstrate	VERB
ftr-377	485	26	that	that	SCONJ
ftr-377	485	27	the	the	DET
ftr-377	485	28	economic	economic	ADJ
ftr-377	485	29	substance	substance	NOUN
ftr-377	485	30	doctrine	doctrine	NOUN
ftr-377	485	31	is	be	AUX
ftr-377	485	32	necessarily	necessarily	ADV
ftr-377	485	33	a	a	DET
ftr-377	485	34	bad	bad	ADJ
ftr-377	485	35	thing	thing	NOUN
ftr-377	485	36	.	.	PUNCT
ftr-377	486	1	shaviro	shaviro	NOUN
ftr-377	486	2	focuses	focus	VERB
ftr-377	486	3	on	on	ADP
ftr-377	486	4	the	the	DET
ftr-377	486	5	type	type	NOUN
ftr-377	486	6	of	of	ADP
ftr-377	486	7	transaction	transaction	NOUN
ftr-377	486	8	challenged	challenge	VERB
ftr-377	486	9	by	by	ADP
ftr-377	486	10	the	the	DET
ftr-377	486	11	government	government	NOUN
ftr-377	486	12	in	in	ADP
ftr-377	486	13	the	the	DET
ftr-377	486	14	compaq	compaq	NOUN
ftr-377	486	15	case	case	NOUN
ftr-377	486	16	.	.	PUNCT
ftr-377	487	1	applying	apply	VERB
ftr-377	487	2	the	the	DET
ftr-377	487	3	mecf	mecf	NOUN
ftr-377	487	4	in	in	ADP
ftr-377	487	5	that	that	DET
ftr-377	487	6	context	context	NOUN
ftr-377	487	7	,	,	PUNCT
ftr-377	487	8	he	he	PRON
ftr-377	487	9	concludes	conclude	VERB
ftr-377	487	10	:	:	PUNCT
ftr-377	487	11	"	"	PUNCT
ftr-377	487	12	the	the	DET
ftr-377	487	13	use	use	NOUN
ftr-377	487	14	of	of	ADP
ftr-377	487	15	an	an	DET
ftr-377	487	16	economic	economic	ADJ
ftr-377	487	17	substance	substance	NOUN
ftr-377	487	18	approach	approach	NOUN
ftr-377	487	19	to	to	PART
ftr-377	487	20	deter	deter	VERB
ftr-377	487	21	cross	cross	ADJ
ftr-377	487	22	-	-	ADJ
ftr-377	487	23	border	border	ADJ
ftr-377	487	24	dividend	dividend	NOUN
ftr-377	487	25	stripping	strip	VERB
ftr-377	487	26	might	might	AUX
ftr-377	487	27	well	well	ADV
ftr-377	487	28	be	be	AUX
ftr-377	487	29	86	86	NUM
ftr-377	487	30	.	.	PUNCT
ftr-377	488	1	daniel	daniel	PROPN
ftr-377	488	2	n	n	PRON
ftr-377	488	3	shaviro	shaviro	NOUN
ftr-377	488	4	,	,	PUNCT
ftr-377	488	5	economic	economic	ADJ
ftr-377	488	6	substance	substance	NOUN
ftr-377	488	7	,	,	PUNCT
ftr-377	488	8	corporate	corporate	ADJ
ftr-377	488	9	tax	tax	NOUN
ftr-377	488	10	shelters	shelter	NOUN
ftr-377	488	11	and	and	CCONJ
ftr-377	488	12	the	the	DET
ftr-377	488	13	compaq	compaq	NOUN
ftr-377	488	14	case	case	NOUN
ftr-377	488	15	,	,	PUNCT
ftr-377	488	16	tax	tax	NOUN
ftr-377	488	17	notes	note	NOUN
ftr-377	488	18	int'l	int'l	ADP
ftr-377	488	19	1581	1581	NUM
ftr-377	488	20	,	,	PUNCT
ftr-377	488	21	oct	oct	PROPN
ftr-377	488	22	.	.	PROPN
ftr-377	488	23	2	2	NUM
ftr-377	488	24	,	,	PUNCT
ftr-377	488	25	2000	2000	NUM
ftr-377	488	26	at	at	ADP
ftr-377	488	27	1603	1603	NUM
ftr-377	488	28	,	,	PUNCT
ftr-377	488	29	quoting	quote	VERB
ftr-377	488	30	joseph	joseph	PROPN
ftr-377	488	31	bankman	bankman	PROPN
ftr-377	488	32	,	,	PUNCT
ftr-377	488	33	the	the	DET
ftr-377	488	34	economic	economic	ADJ
ftr-377	488	35	substance	substance	NOUN
ftr-377	488	36	doctrine	doctrine	NOUN
ftr-377	488	37	,	,	PUNCT
ftr-377	488	38	74	74	NUM
ftr-377	488	39	s.cal	s.cal	PROPN
ftr-377	488	40	l.	l.	PROPN
ftr-377	488	41	rev	rev	PROPN
ftr-377	488	42	.	.	PROPN
ftr-377	488	43	5	5	NUM
ftr-377	488	44	,	,	PUNCT
ftr-377	488	45	30	30	NUM
ftr-377	488	46	(	(	PUNCT
ftr-377	488	47	2000	2000	NUM
ftr-377	488	48	)	)	PUNCT
ftr-377	488	49	.	.	PUNCT
ftr-377	489	1	[	[	X
ftr-377	489	2	vol9:9	vol9:9	NOUN
ftr-377	489	3	economics	economic	NOUN
ftr-377	489	4	and	and	CCONJ
ftr-377	489	5	economic	economic	ADJ
ftr-377	489	6	substance	substance	NOUN
ftr-377	489	7	desirable	desirable	ADJ
ftr-377	489	8	if	if	SCONJ
ftr-377	489	9	the	the	DET
ftr-377	489	10	ratio	ratio	NOUN
ftr-377	489	11	of	of	ADP
ftr-377	489	12	static	static	NOUN
ftr-377	489	13	[	[	X
ftr-377	489	14	mr	mr	NOUN
ftr-377	489	15	to	to	ADP
ftr-377	489	16	or	or	CCONJ
ftr-377	489	17	]	]	PUNCT
ftr-377	489	18	that	that	PRON
ftr-377	489	19	was	be	AUX
ftr-377	489	20	achieved	achieve	VERB
ftr-377	489	21	was	be	AUX
ftr-377	489	22	sufficiently	sufficiently	ADV
ftr-377	489	23	favorable	favorable	ADJ
ftr-377	489	24	.	.	PUNCT
ftr-377	490	1	87	87	NUM
ftr-377	490	2	in	in	ADP
ftr-377	490	3	other	other	ADJ
ftr-377	490	4	words	word	NOUN
ftr-377	490	5	,	,	PUNCT
ftr-377	490	6	the	the	DET
ftr-377	490	7	economic	economic	ADJ
ftr-377	490	8	substance	substance	NOUN
ftr-377	490	9	approach	approach	NOUN
ftr-377	490	10	is	be	AUX
ftr-377	490	11	sound	sound	ADJ
ftr-377	490	12	if	if	SCONJ
ftr-377	490	13	the	the	DET
ftr-377	490	14	mecf	mecf	NOUN
ftr-377	490	15	is	be	AUX
ftr-377	490	16	low	low	ADJ
ftr-377	490	17	enough	enough	ADV
ftr-377	490	18	.	.	PUNCT
ftr-377	491	1	the	the	DET
ftr-377	491	2	same	same	ADJ
ftr-377	491	3	thing	thing	NOUN
ftr-377	491	4	could	could	AUX
ftr-377	491	5	be	be	AUX
ftr-377	491	6	said	say	VERB
ftr-377	491	7	about	about	ADP
ftr-377	491	8	any	any	DET
ftr-377	491	9	tax	tax	NOUN
ftr-377	491	10	policy	policy	NOUN
ftr-377	491	11	.	.	PUNCT
ftr-377	492	1	a	a	DET
ftr-377	492	2	further	further	ADJ
ftr-377	492	3	limitation	limitation	NOUN
ftr-377	492	4	of	of	ADP
ftr-377	492	5	shaviro	shaviro	NOUN
ftr-377	492	6	's	's	PART
ftr-377	492	7	application	application	NOUN
ftr-377	492	8	of	of	ADP
ftr-377	492	9	the	the	DET
ftr-377	492	10	mecf	mecf	NOUN
ftr-377	492	11	is	be	AUX
ftr-377	492	12	the	the	DET
ftr-377	492	13	failure	failure	NOUN
ftr-377	492	14	to	to	PART
ftr-377	492	15	compare	compare	VERB
ftr-377	492	16	the	the	DET
ftr-377	492	17	pretax	pretax	ADJ
ftr-377	492	18	profit	profit	NOUN
ftr-377	492	19	requirement	requirement	NOUN
ftr-377	492	20	mecf	mecf	NOUN
ftr-377	492	21	with	with	ADP
ftr-377	492	22	the	the	DET
ftr-377	492	23	mecf	mecf	NOUN
ftr-377	492	24	of	of	ADP
ftr-377	492	25	alternative	alternative	ADJ
ftr-377	492	26	tax	tax	NOUN
ftr-377	492	27	policies	policy	NOUN
ftr-377	492	28	.	.	PUNCT
ftr-377	493	1	elsewhere	elsewhere	ADV
ftr-377	493	2	i	i	PRON
ftr-377	493	3	have	have	AUX
ftr-377	493	4	argued	argue	VERB
ftr-377	493	5	that	that	SCONJ
ftr-377	493	6	mecf	mecf	NOUN
ftr-377	493	7	analysis	analysis	NOUN
ftr-377	493	8	is	be	AUX
ftr-377	493	9	generally	generally	ADV
ftr-377	493	10	of	of	ADP
ftr-377	493	11	limited	limited	ADJ
ftr-377	493	12	usefulness	usefulness	NOUN
ftr-377	493	13	for	for	ADP
ftr-377	493	14	the	the	DET
ftr-377	493	15	sorts	sort	NOUN
ftr-377	493	16	of	of	ADP
ftr-377	493	17	issues	issue	NOUN
ftr-377	493	18	of	of	ADP
ftr-377	493	19	interest	interest	NOUN
ftr-377	493	20	to	to	PART
ftr-377	493	21	tax	tax	VERB
ftr-377	493	22	legal	legal	ADJ
ftr-377	493	23	scholars.88	scholars.88	NOUN
ftr-377	493	24	but	but	CCONJ
ftr-377	493	25	to	to	PART
ftr-377	493	26	be	be	AUX
ftr-377	493	27	even	even	ADV
ftr-377	493	28	of	of	ADP
ftr-377	493	29	limited	limited	ADJ
ftr-377	493	30	use	use	NOUN
ftr-377	493	31	,	,	PUNCT
ftr-377	493	32	mecf	mecf	NOUN
ftr-377	493	33	analysis	analysis	NOUN
ftr-377	493	34	seems	seem	VERB
ftr-377	493	35	to	to	PART
ftr-377	493	36	require	require	VERB
ftr-377	493	37	a	a	DET
ftr-377	493	38	suggestion	suggestion	NOUN
ftr-377	493	39	that	that	SCONJ
ftr-377	493	40	one	one	NUM
ftr-377	493	41	tax	tax	NOUN
ftr-377	493	42	policy	policy	NOUN
ftr-377	493	43	instrument	instrument	NOUN
ftr-377	493	44	is	be	AUX
ftr-377	493	45	likely	likely	ADJ
ftr-377	493	46	to	to	PART
ftr-377	493	47	have	have	VERB
ftr-377	493	48	a	a	DET
ftr-377	493	49	different	different	ADJ
ftr-377	493	50	mecf	mecf	NOUN
ftr-377	493	51	than	than	ADP
ftr-377	493	52	an	an	DET
ftr-377	493	53	alternative	alternative	NOUN
ftr-377	493	54	's	's	PART
ftr-377	493	55	.	.	PUNCT
ftr-377	494	1	d.	d.	PROPN
ftr-377	494	2	risk	risk	NOUN
ftr-377	494	3	bearing	bear	VERB
ftr-377	494	4	as	as	ADP
ftr-377	494	5	the	the	DET
ftr-377	494	6	essence	essence	NOUN
ftr-377	494	7	of	of	ADP
ftr-377	494	8	economic	economic	ADJ
ftr-377	494	9	substance	substance	NOUN
ftr-377	494	10	instead	instead	ADV
ftr-377	494	11	of	of	ADP
ftr-377	494	12	pretax	pretax	ADJ
ftr-377	494	13	profit	profit	NOUN
ftr-377	494	14	,	,	PUNCT
ftr-377	494	15	the	the	DET
ftr-377	494	16	existence	existence	NOUN
ftr-377	494	17	of	of	ADP
ftr-377	494	18	economic	economic	ADJ
ftr-377	494	19	substance	substance	NOUN
ftr-377	494	20	could	could	AUX
ftr-377	494	21	be	be	AUX
ftr-377	494	22	identified	identify	VERB
ftr-377	494	23	by	by	ADP
ftr-377	494	24	risk.8	risk.8	NOUN
ftr-377	494	25	9	9	NUM
ftr-377	494	26	support	support	NOUN
ftr-377	494	27	for	for	ADP
ftr-377	494	28	this	this	DET
ftr-377	494	29	benchmark	benchmark	NOUN
ftr-377	494	30	is	be	AUX
ftr-377	494	31	based	base	VERB
ftr-377	494	32	on	on	ADP
ftr-377	494	33	the	the	DET
ftr-377	494	34	observation	observation	NOUN
ftr-377	494	35	that	that	SCONJ
ftr-377	494	36	"	"	PUNCT
ftr-377	494	37	prospective	prospective	ADJ
ftr-377	494	38	purchasers	purchaser	NOUN
ftr-377	494	39	[	[	X
ftr-377	494	40	of	of	ADP
ftr-377	494	41	tax	tax	NOUN
ftr-377	494	42	shelters	shelter	NOUN
ftr-377	494	43	]	]	PUNCT
ftr-377	494	44	continue	continue	VERB
ftr-377	494	45	to	to	PART
ftr-377	494	46	be	be	AUX
ftr-377	494	47	highly	highly	ADV
ftr-377	494	48	risk	risk	NOUN
ftr-377	494	49	-	-	PUNCT
ftr-377	494	50	averse	averse	ADJ
ftr-377	494	51	in	in	ADP
ftr-377	494	52	considering	consider	VERB
ftr-377	494	53	these	these	DET
ftr-377	494	54	deals	deal	NOUN
ftr-377	494	55	.	.	PUNCT
ftr-377	494	56	"	"	PUNCT
ftr-377	495	1	90	90	NUM
ftr-377	495	2	no	no	DET
ftr-377	495	3	principle	principle	NOUN
ftr-377	495	4	of	of	ADP
ftr-377	495	5	economics	economic	NOUN
ftr-377	495	6	,	,	PUNCT
ftr-377	495	7	however	however	ADV
ftr-377	495	8	,	,	PUNCT
ftr-377	495	9	associates	associate	NOUN
ftr-377	495	10	efficient	efficient	ADJ
ftr-377	495	11	resource	resource	NOUN
ftr-377	495	12	allocation	allocation	NOUN
ftr-377	495	13	or	or	CCONJ
ftr-377	495	14	the	the	DET
ftr-377	495	15	desirability	desirability	NOUN
ftr-377	495	16	of	of	ADP
ftr-377	495	17	investment	investment	NOUN
ftr-377	495	18	with	with	ADP
ftr-377	495	19	an	an	DET
ftr-377	495	20	investment	investment	NOUN
ftr-377	495	21	's	's	PART
ftr-377	495	22	degree	degree	NOUN
ftr-377	495	23	of	of	ADP
ftr-377	495	24	risk	risk	NOUN
ftr-377	495	25	.	.	PUNCT
ftr-377	496	1	there	there	PRON
ftr-377	496	2	is	be	VERB
ftr-377	496	3	no	no	DET
ftr-377	496	4	reason	reason	NOUN
ftr-377	496	5	to	to	PART
ftr-377	496	6	think	think	VERB
ftr-377	496	7	that	that	SCONJ
ftr-377	496	8	the	the	PRON
ftr-377	496	9	more	more	ADV
ftr-377	496	10	worthwhile	worthwhile	ADJ
ftr-377	496	11	an	an	DET
ftr-377	496	12	investment	investment	NOUN
ftr-377	496	13	is	be	AUX
ftr-377	496	14	,	,	PUNCT
ftr-377	496	15	the	the	PRON
ftr-377	496	16	riskier	risky	ADJ
ftr-377	496	17	it	it	PRON
ftr-377	496	18	is	be	AUX
ftr-377	496	19	likelier	likeli	ADJ
ftr-377	496	20	to	to	PART
ftr-377	496	21	be	be	AUX
ftr-377	496	22	.	.	PUNCT
ftr-377	497	1	further	far	ADV
ftr-377	497	2	,	,	PUNCT
ftr-377	497	3	as	as	SCONJ
ftr-377	497	4	alex	alex	PROPN
ftr-377	497	5	raskolnikov	raskolnikov	PROPN
ftr-377	497	6	has	have	AUX
ftr-377	497	7	noted	note	VERB
ftr-377	497	8	,	,	PUNCT
ftr-377	497	9	"	"	PUNCT
ftr-377	497	10	forcing	force	VERB
ftr-377	497	11	taxpayers	taxpayer	NOUN
ftr-377	497	12	to	to	PART
ftr-377	497	13	bear	bear	VERB
ftr-377	497	14	risk	risk	NOUN
ftr-377	497	15	has	have	VERB
ftr-377	497	16	no	no	DET
ftr-377	497	17	connection	connection	NOUN
ftr-377	497	18	to	to	ADP
ftr-377	497	19	income	income	NOUN
ftr-377	497	20	measurement	measurement	NOUN
ftr-377	497	21	or	or	CCONJ
ftr-377	497	22	any	any	DET
ftr-377	497	23	other	other	ADJ
ftr-377	497	24	fundamental	fundamental	ADJ
ftr-377	497	25	goal	goal	NOUN
ftr-377	497	26	of	of	ADP
ftr-377	497	27	our	our	PRON
ftr-377	497	28	87	87	NUM
ftr-377	497	29	.	.	PUNCT
ftr-377	498	1	i	i	PRON
ftr-377	498	2	d.	d.	PROPN
ftr-377	498	3	at	at	ADP
ftr-377	498	4	1607	1607	NUM
ftr-377	498	5	.	.	PUNCT
ftr-377	499	1	the	the	DET
ftr-377	499	2	quoted	quote	VERB
ftr-377	499	3	language	language	NOUN
ftr-377	499	4	appears	appear	VERB
ftr-377	499	5	in	in	ADP
ftr-377	499	6	a	a	DET
ftr-377	499	7	discussion	discussion	NOUN
ftr-377	499	8	of	of	ADP
ftr-377	499	9	the	the	DET
ftr-377	499	10	value	value	NOUN
ftr-377	499	11	of	of	ADP
ftr-377	499	12	the	the	DET
ftr-377	499	13	economic	economic	ADJ
ftr-377	499	14	substance	substance	NOUN
ftr-377	499	15	approach	approach	NOUN
ftr-377	499	16	under	under	ADP
ftr-377	499	17	current	current	ADJ
ftr-377	499	18	law	law	NOUN
ftr-377	499	19	.	.	PUNCT
ftr-377	500	1	shaviro	shaviro	NOUN
ftr-377	500	2	comes	come	VERB
ftr-377	500	3	to	to	ADP
ftr-377	500	4	similarly	similarly	ADV
ftr-377	500	5	ambiguous	ambiguous	ADJ
ftr-377	500	6	conclusions	conclusion	NOUN
ftr-377	500	7	applying	apply	VERB
ftr-377	500	8	the	the	DET
ftr-377	500	9	mecf	mecf	NOUN
ftr-377	500	10	concept	concept	NOUN
ftr-377	500	11	to	to	ADP
ftr-377	500	12	safe	safe	ADJ
ftr-377	500	13	harbor	harbor	NOUN
ftr-377	500	14	leasing	leasing	NOUN
ftr-377	500	15	,	,	PUNCT
ftr-377	500	16	i	i	PROPN
ftr-377	500	17	d	d	PROPN
ftr-377	500	18	at	at	ADP
ftr-377	500	19	1601	1601	NUM
ftr-377	500	20	-	-	SYM
ftr-377	500	21	03	03	NUM
ftr-377	500	22	,	,	PUNCT
ftr-377	500	23	and	and	CCONJ
ftr-377	500	24	high	high	ADJ
ftr-377	500	25	-	-	PUNCT
ftr-377	500	26	basis	basis	NOUN
ftr-377	500	27	,	,	PUNCT
ftr-377	500	28	low	low	ADJ
ftr-377	500	29	value	value	NOUN
ftr-377	500	30	shelters	shelter	NOUN
ftr-377	500	31	,	,	PUNCT
ftr-377	500	32	i	i	PROPN
ftr-377	500	33	d	d	PROPN
ftr-377	500	34	at	at	ADP
ftr-377	500	35	1603	1603	NUM
ftr-377	500	36	-	-	SYM
ftr-377	500	37	04	04	NUM
ftr-377	500	38	.	.	PUNCT
ftr-377	501	1	shaviro	shaviro	NOUN
ftr-377	501	2	comes	come	VERB
ftr-377	501	3	to	to	ADP
ftr-377	501	4	a	a	DET
ftr-377	501	5	stronger	strong	ADJ
ftr-377	501	6	conclusion	conclusion	NOUN
ftr-377	501	7	about	about	ADP
ftr-377	501	8	cross	cross	ADJ
ftr-377	501	9	-	-	ADJ
ftr-377	501	10	border	border	ADJ
ftr-377	501	11	dividend	dividend	NOUN
ftr-377	501	12	stripping	strip	VERB
ftr-377	501	13	supposing	suppose	VERB
ftr-377	501	14	that	that	SCONJ
ftr-377	501	15	irc	irc	PROPN
ftr-377	501	16	§	§	PROPN
ftr-377	501	17	§	§	PROPN
ftr-377	501	18	904	904	NUM
ftr-377	501	19	and	and	CCONJ
ftr-377	501	20	1211	1211	NUM
ftr-377	501	21	did	do	AUX
ftr-377	501	22	not	not	PART
ftr-377	501	23	exist	exist	VERB
ftr-377	501	24	,	,	PUNCT
ftr-377	501	25	but	but	CCONJ
ftr-377	501	26	does	do	AUX
ftr-377	501	27	not	not	PART
ftr-377	501	28	employ	employ	VERB
ftr-377	501	29	the	the	DET
ftr-377	501	30	mecf	mecf	NOUN
ftr-377	501	31	framework	framework	NOUN
ftr-377	501	32	to	to	PART
ftr-377	501	33	get	get	VERB
ftr-377	501	34	there	there	ADV
ftr-377	501	35	.	.	PUNCT
ftr-377	502	1	88	88	NUM
ftr-377	502	2	.	.	PUNCT
ftr-377	503	1	see	see	VERB
ftr-377	503	2	terrance	terrance	PROPN
ftr-377	503	3	o'reilly	o'reilly	PROPN
ftr-377	503	4	,	,	PUNCT
ftr-377	503	5	principles	principle	NOUN
ftr-377	503	6	of	of	ADP
ftr-377	503	7	efficient	efficient	ADJ
ftr-377	503	8	tax	tax	NOUN
ftr-377	503	9	law	law	NOUN
ftr-377	503	10	,	,	PUNCT
ftr-377	503	11	27	27	NUM
ftr-377	503	12	va	va	NOUN
ftr-377	503	13	.	.	PUNCT
ftr-377	504	1	tax	tax	PROPN
ftr-377	504	2	rev	rev	VERB
ftr-377	504	3	583	583	NUM
ftr-377	504	4	,	,	PUNCT
ftr-377	504	5	613	613	NUM
ftr-377	504	6	-	-	SYM
ftr-377	504	7	15	15	NUM
ftr-377	504	8	(	(	PUNCT
ftr-377	504	9	2008	2008	NUM
ftr-377	504	10	)	)	PUNCT
ftr-377	504	11	.	.	PUNCT
ftr-377	505	1	89	89	NUM
ftr-377	505	2	.	.	PUNCT
ftr-377	506	1	david	david	PROPN
ftr-377	506	2	p.	p.	PROPN
ftr-377	506	3	hariton	hariton	PROPN
ftr-377	506	4	,	,	PUNCT
ftr-377	506	5	when	when	SCONJ
ftr-377	506	6	and	and	CCONJ
ftr-377	506	7	how	how	SCONJ
ftr-377	506	8	should	should	AUX
ftr-377	506	9	the	the	DET
ftr-377	506	10	economic	economic	ADJ
ftr-377	506	11	substance	substance	NOUN
ftr-377	506	12	doctrine	doctrine	NOUN
ftr-377	506	13	be	be	AUX
ftr-377	506	14	applied	apply	VERB
ftr-377	506	15	?	?	PUNCT
ftr-377	506	16	,	,	PUNCT
ftr-377	506	17	60	60	NUM
ftr-377	506	18	tax	tax	NOUN
ftr-377	506	19	l	l	NOUN
ftr-377	506	20	rev	rev	VERB
ftr-377	506	21	29	29	NUM
ftr-377	506	22	,	,	PUNCT
ftr-377	506	23	31	31	NUM
ftr-377	506	24	,	,	PUNCT
ftr-377	506	25	54	54	NUM
ftr-377	506	26	(	(	PUNCT
ftr-377	506	27	2006	2006	NUM
ftr-377	506	28	)	)	PUNCT
ftr-377	506	29	;	;	PUNCT
ftr-377	506	30	daniel	daniel	PROPN
ftr-377	506	31	n	n	PRON
ftr-377	506	32	shaviro	shaviro	NOUN
ftr-377	506	33	,	,	PUNCT
ftr-377	506	34	economic	economic	ADJ
ftr-377	506	35	substance	substance	NOUN
ftr-377	506	36	,	,	PUNCT
ftr-377	506	37	corporate	corporate	ADJ
ftr-377	506	38	tax	tax	NOUN
ftr-377	506	39	shelters	shelter	NOUN
ftr-377	506	40	and	and	CCONJ
ftr-377	506	41	the	the	DET
ftr-377	506	42	compaq	compaq	NOUN
ftr-377	506	43	case	case	NOUN
ftr-377	506	44	,	,	PUNCT
ftr-377	506	45	tax	tax	NOUN
ftr-377	506	46	notes	note	NOUN
ftr-377	506	47	int'l	int'l	ADP
ftr-377	506	48	221	221	NUM
ftr-377	506	49	,	,	PUNCT
ftr-377	506	50	oct	oct	PROPN
ftr-377	506	51	.	.	PROPN
ftr-377	506	52	2	2	NUM
ftr-377	506	53	,	,	PUNCT
ftr-377	506	54	2000	2000	NUM
ftr-377	506	55	at	at	ADP
ftr-377	506	56	1608	1608	NUM
ftr-377	506	57	.	.	PUNCT
ftr-377	507	1	90	90	NUM
ftr-377	507	2	.	.	PUNCT
ftr-377	508	1	daniel	daniel	PROPN
ftr-377	508	2	n	n	PRON
ftr-377	508	3	shaviro	shaviro	NOUN
ftr-377	508	4	,	,	PUNCT
ftr-377	508	5	economic	economic	ADJ
ftr-377	508	6	substance	substance	NOUN
ftr-377	508	7	,	,	PUNCT
ftr-377	508	8	corporate	corporate	ADJ
ftr-377	508	9	tax	tax	NOUN
ftr-377	508	10	shelters	shelter	NOUN
ftr-377	508	11	and	and	CCONJ
ftr-377	508	12	the	the	DET
ftr-377	508	13	compaq	compaq	NOUN
ftr-377	508	14	case	case	NOUN
ftr-377	508	15	,	,	PUNCT
ftr-377	508	16	tax	tax	NOUN
ftr-377	508	17	notes	note	NOUN
ftr-377	508	18	int'l	int'l	ADP
ftr-377	508	19	221	221	NUM
ftr-377	508	20	,	,	PUNCT
ftr-377	508	21	oct	oct	PROPN
ftr-377	508	22	.	.	PROPN
ftr-377	508	23	2	2	NUM
ftr-377	508	24	,	,	PUNCT
ftr-377	508	25	2000	2000	NUM
ftr-377	508	26	at	at	ADP
ftr-377	508	27	1608	1608	NUM
ftr-377	508	28	;	;	PUNCT
ftr-377	508	29	joseph	joseph	PROPN
ftr-377	508	30	bankman	bankman	PROPN
ftr-377	508	31	,	,	PUNCT
ftr-377	508	32	the	the	DET
ftr-377	508	33	economic	economic	ADJ
ftr-377	508	34	substance	substance	NOUN
ftr-377	508	35	doctrine	doctrine	NOUN
ftr-377	508	36	,	,	PUNCT
ftr-377	508	37	74	74	NUM
ftr-377	508	38	s.cal	s.cal	ADJ
ftr-377	508	39	l	l	NOUN
ftr-377	508	40	rev	rev	X
ftr-377	508	41	5	5	NUM
ftr-377	508	42	,	,	PUNCT
ftr-377	508	43	28	28	NUM
ftr-377	508	44	(	(	PUNCT
ftr-377	508	45	2000	2000	NUM
ftr-377	508	46	)	)	PUNCT
ftr-377	508	47	(	(	PUNCT
ftr-377	508	48	"	"	PUNCT
ftr-377	508	49	[	[	X
ftr-377	508	50	c]orporate	c]orporate	X
ftr-377	508	51	purchasers	purchaser	NOUN
ftr-377	508	52	[	[	X
ftr-377	508	53	of	of	ADP
ftr-377	508	54	tax	tax	NOUN
ftr-377	508	55	shelters	shelter	NOUN
ftr-377	508	56	]	]	PUNCT
ftr-377	508	57	generally	generally	ADV
ftr-377	508	58	will	will	AUX
ftr-377	508	59	not	not	PART
ftr-377	508	60	purchase	purchase	VERB
ftr-377	508	61	a	a	DET
ftr-377	508	62	shelter	shelter	NOUN
ftr-377	508	63	if	if	SCONJ
ftr-377	508	64	it	it	PRON
ftr-377	508	65	carries	carry	VERB
ftr-377	508	66	with	with	ADP
ftr-377	508	67	it	it	PRON
ftr-377	508	68	any	any	DET
ftr-377	508	69	significant	significant	ADJ
ftr-377	508	70	business	business	NOUN
ftr-377	508	71	risk	risk	NOUN
ftr-377	508	72	"	"	PUNCT
ftr-377	508	73	)	)	PUNCT
ftr-377	508	74	;	;	PUNCT
ftr-377	509	1	david	david	PROPN
ftr-377	509	2	p.	p.	PROPN
ftr-377	509	3	hariton	hariton	PROPN
ftr-377	509	4	,	,	PUNCT
ftr-377	509	5	when	when	SCONJ
ftr-377	509	6	and	and	CCONJ
ftr-377	509	7	how	how	SCONJ
ftr-377	509	8	should	should	AUX
ftr-377	509	9	the	the	DET
ftr-377	509	10	economic	economic	ADJ
ftr-377	509	11	substance	substance	NOUN
ftr-377	509	12	doctrine	doctrine	NOUN
ftr-377	509	13	be	be	AUX
ftr-377	509	14	applied	apply	VERB
ftr-377	509	15	?	?	PUNCT
ftr-377	509	16	,	,	PUNCT
ftr-377	509	17	60	60	NUM
ftr-377	509	18	tax	tax	NOUN
ftr-377	509	19	l	l	NOUN
ftr-377	509	20	rev	rev	VERB
ftr-377	509	21	29	29	NUM
ftr-377	509	22	,	,	PUNCT
ftr-377	509	23	54	54	NUM
ftr-377	509	24	(	(	PUNCT
ftr-377	509	25	2006	2006	NUM
ftr-377	509	26	)	)	PUNCT
ftr-377	509	27	(	(	PUNCT
ftr-377	509	28	"	"	PUNCT
ftr-377	509	29	[	[	X
ftr-377	509	30	n]o	n]o	NOUN
ftr-377	509	31	one	one	PRON
ftr-377	509	32	seems	seem	VERB
ftr-377	509	33	willing	willing	ADJ
ftr-377	509	34	to	to	PART
ftr-377	509	35	lose	lose	VERB
ftr-377	509	36	real	real	ADJ
ftr-377	509	37	money	money	NOUN
ftr-377	509	38	just	just	ADV
ftr-377	509	39	to	to	PART
ftr-377	509	40	claim	claim	VERB
ftr-377	509	41	questionable	questionable	ADJ
ftr-377	509	42	tax	tax	NOUN
ftr-377	509	43	benefits	benefit	NOUN
ftr-377	509	44	.	.	PUNCT
ftr-377	510	1	when	when	SCONJ
ftr-377	510	2	one	one	PRON
ftr-377	510	3	gets	get	VERB
ftr-377	510	4	to	to	ADP
ftr-377	510	5	the	the	DET
ftr-377	510	6	bottom	bottom	NOUN
ftr-377	510	7	of	of	ADP
ftr-377	510	8	the	the	DET
ftr-377	510	9	facts	fact	NOUN
ftr-377	510	10	in	in	ADP
ftr-377	510	11	one	one	NUM
ftr-377	510	12	of	of	ADP
ftr-377	510	13	these	these	DET
ftr-377	510	14	shelter	shelter	ADJ
ftr-377	510	15	cases	case	NOUN
ftr-377	510	16	,	,	PUNCT
ftr-377	510	17	one	one	PRON
ftr-377	510	18	invariably	invariably	ADV
ftr-377	510	19	discovers	discover	VERB
ftr-377	510	20	that	that	SCONJ
ftr-377	510	21	all	all	PRON
ftr-377	510	22	of	of	ADP
ftr-377	510	23	the	the	DET
ftr-377	510	24	significant	significant	ADJ
ftr-377	510	25	economic	economic	ADJ
ftr-377	510	26	risks	risk	NOUN
ftr-377	510	27	have	have	AUX
ftr-377	510	28	been	be	AUX
ftr-377	510	29	hedged	hedge	VERB
ftr-377	510	30	away	away	ADV
ftr-377	510	31	"	"	PUNCT
ftr-377	510	32	)	)	PUNCT
ftr-377	510	33	.	.	PUNCT
ftr-377	511	1	2010	2010	NUM
ftr-377	511	2	]	]	PUNCT
ftr-377	511	3	florida	florida	PROPN
ftr-377	511	4	tax	tax	PROPN
ftr-377	511	5	review	review	NOUN
ftr-377	511	6	tax	tax	NOUN
ftr-377	511	7	system	system	NOUN
ftr-377	511	8	.	.	PUNCT
ftr-377	512	1	"9	"9	PROPN
ftr-377	512	2	'	'	PUNCT
ftr-377	512	3	in	in	ADP
ftr-377	512	4	addition	addition	NOUN
ftr-377	512	5	,	,	PUNCT
ftr-377	512	6	although	although	SCONJ
ftr-377	512	7	the	the	DET
ftr-377	512	8	focus	focus	NOUN
ftr-377	512	9	in	in	ADP
ftr-377	512	10	this	this	DET
ftr-377	512	11	paper	paper	NOUN
ftr-377	512	12	is	be	AUX
ftr-377	512	13	on	on	ADP
ftr-377	512	14	whether	whether	SCONJ
ftr-377	512	15	the	the	DET
ftr-377	512	16	economic	economic	ADJ
ftr-377	512	17	substance	substance	NOUN
ftr-377	512	18	doctrine	doctrine	NOUN
ftr-377	512	19	has	have	AUX
ftr-377	512	20	any	any	DET
ftr-377	512	21	connection	connection	NOUN
ftr-377	512	22	to	to	ADP
ftr-377	512	23	economic	economic	ADJ
ftr-377	512	24	principles	principle	NOUN
ftr-377	512	25	,	,	PUNCT
ftr-377	512	26	it	it	PRON
ftr-377	512	27	may	may	AUX
ftr-377	512	28	be	be	AUX
ftr-377	512	29	worth	worth	ADJ
ftr-377	512	30	pointing	point	VERB
ftr-377	512	31	out	out	ADP
ftr-377	512	32	that	that	SCONJ
ftr-377	512	33	a	a	DET
ftr-377	512	34	risk	risk	NOUN
ftr-377	512	35	requirement	requirement	NOUN
ftr-377	512	36	does	do	AUX
ftr-377	512	37	not	not	PART
ftr-377	512	38	appear	appear	VERB
ftr-377	512	39	substantially	substantially	ADV
ftr-377	512	40	harder	hard	ADJ
ftr-377	512	41	to	to	PART
ftr-377	512	42	finesse	finesse	VERB
ftr-377	512	43	than	than	ADP
ftr-377	512	44	a	a	DET
ftr-377	512	45	pretax	pretax	ADJ
ftr-377	512	46	profit	profit	NOUN
ftr-377	512	47	requirement	requirement	NOUN
ftr-377	512	48	.	.	PUNCT
ftr-377	513	1	92	92	NUM
ftr-377	514	1	the	the	DET
ftr-377	514	2	presumption	presumption	NOUN
ftr-377	514	3	that	that	SCONJ
ftr-377	514	4	tax	tax	NOUN
ftr-377	514	5	-	-	PUNCT
ftr-377	514	6	shelter	shelter	NOUN
ftr-377	514	7	purchasers	purchaser	NOUN
ftr-377	514	8	are	be	AUX
ftr-377	514	9	very	very	ADV
ftr-377	514	10	risk	risk	NOUN
ftr-377	514	11	averse	averse	ADJ
ftr-377	514	12	does	do	AUX
ftr-377	514	13	not	not	PART
ftr-377	514	14	support	support	VERB
ftr-377	514	15	using	use	VERB
ftr-377	514	16	risk	risk	NOUN
ftr-377	514	17	as	as	SCONJ
ftr-377	514	18	the	the	DET
ftr-377	514	19	standard	standard	NOUN
ftr-377	514	20	of	of	ADP
ftr-377	514	21	economic	economic	ADJ
ftr-377	514	22	substance	substance	NOUN
ftr-377	514	23	absent	absent	ADJ
ftr-377	514	24	some	some	DET
ftr-377	514	25	indication	indication	NOUN
ftr-377	514	26	that	that	SCONJ
ftr-377	514	27	only	only	ADV
ftr-377	514	28	or	or	CCONJ
ftr-377	514	29	primarily	primarily	ADV
ftr-377	514	30	tax	tax	NOUN
ftr-377	514	31	-	-	PUNCT
ftr-377	514	32	shelter	shelter	NOUN
ftr-377	514	33	purchasers	purchaser	NOUN
ftr-377	514	34	are	be	AUX
ftr-377	514	35	risk	risk	NOUN
ftr-377	514	36	averse	averse	ADJ
ftr-377	514	37	.	.	PUNCT
ftr-377	515	1	one	one	NUM
ftr-377	515	2	of	of	ADP
ftr-377	515	3	the	the	DET
ftr-377	515	4	foundations	foundation	NOUN
ftr-377	515	5	of	of	ADP
ftr-377	515	6	the	the	DET
ftr-377	515	7	economic	economic	ADJ
ftr-377	515	8	substance	substance	NOUN
ftr-377	515	9	doctrine	doctrine	NOUN
ftr-377	515	10	is	be	AUX
ftr-377	515	11	that	that	SCONJ
ftr-377	515	12	the	the	DET
ftr-377	515	13	tax	tax	NOUN
ftr-377	515	14	laws	law	NOUN
ftr-377	515	15	are	be	AUX
ftr-377	515	16	vulnerable	vulnerable	ADJ
ftr-377	515	17	to	to	ADP
ftr-377	515	18	abuse	abuse	NOUN
ftr-377	515	19	by	by	ADP
ftr-377	515	20	taxpayers	taxpayer	NOUN
ftr-377	515	21	who	who	PRON
ftr-377	515	22	satisfy	satisfy	VERB
ftr-377	515	23	the	the	DET
ftr-377	515	24	literal	literal	ADJ
ftr-377	515	25	requirements	requirement	NOUN
ftr-377	515	26	of	of	ADP
ftr-377	515	27	the	the	DET
ftr-377	515	28	internal	internal	ADJ
ftr-377	515	29	revenue	revenue	NOUN
ftr-377	515	30	code	code	NOUN
ftr-377	515	31	to	to	PART
ftr-377	515	32	achieve	achieve	VERB
ftr-377	515	33	results	result	NOUN
ftr-377	515	34	not	not	PART
ftr-377	515	35	intended	intend	VERB
ftr-377	515	36	by	by	ADP
ftr-377	515	37	the	the	DET
ftr-377	515	38	government	government	NOUN
ftr-377	515	39	.	.	PUNCT
ftr-377	516	1	but	but	CCONJ
ftr-377	516	2	at	at	ADP
ftr-377	516	3	this	this	DET
ftr-377	516	4	point	point	NOUN
ftr-377	516	5	there	there	PRON
ftr-377	516	6	is	be	VERB
ftr-377	516	7	no	no	DET
ftr-377	516	8	general	general	ADJ
ftr-377	516	9	principle	principle	NOUN
ftr-377	516	10	of	of	ADP
ftr-377	516	11	tax	tax	NOUN
ftr-377	516	12	law	law	NOUN
ftr-377	516	13	that	that	PRON
ftr-377	516	14	tax	tax	NOUN
ftr-377	516	15	benefits	benefit	NOUN
ftr-377	516	16	are	be	AUX
ftr-377	516	17	unavailable	unavailable	ADJ
ftr-377	516	18	unless	unless	SCONJ
ftr-377	516	19	the	the	DET
ftr-377	516	20	plain	plain	ADJ
ftr-377	516	21	language	language	NOUN
ftr-377	516	22	and	and	CCONJ
ftr-377	516	23	the	the	DET
ftr-377	516	24	intended	intended	ADJ
ftr-377	516	25	purpose	purpose	NOUN
ftr-377	516	26	of	of	ADP
ftr-377	516	27	a	a	DET
ftr-377	516	28	statute	statute	NOUN
ftr-377	516	29	are	be	AUX
ftr-377	516	30	both	both	PRON
ftr-377	516	31	satisfied.9	satisfied.9	PROPN
ftr-377	516	32	3	3	NUM
ftr-377	516	33	let	let	VERB
ftr-377	516	34	's	us	PRON
ftr-377	516	35	use	use	VERB
ftr-377	516	36	u	u	PRON
ftr-377	516	37	to	to	PART
ftr-377	516	38	stand	stand	VERB
ftr-377	516	39	for	for	ADP
ftr-377	516	40	the	the	DET
ftr-377	516	41	universe	universe	NOUN
ftr-377	516	42	of	of	ADP
ftr-377	516	43	activities	activity	NOUN
ftr-377	516	44	consistent	consistent	ADJ
ftr-377	516	45	with	with	ADP
ftr-377	516	46	a	a	DET
ftr-377	516	47	particular	particular	ADJ
ftr-377	516	48	tax	tax	NOUN
ftr-377	516	49	provision	provision	NOUN
ftr-377	516	50	's	's	PART
ftr-377	516	51	plain	plain	ADJ
ftr-377	516	52	language	language	NOUN
ftr-377	516	53	but	but	CCONJ
ftr-377	516	54	beyond	beyond	ADP
ftr-377	516	55	the	the	DET
ftr-377	516	56	intent	intent	NOUN
ftr-377	516	57	of	of	ADP
ftr-377	516	58	the	the	DET
ftr-377	516	59	statute	statute	NOUN
ftr-377	516	60	's	's	PART
ftr-377	516	61	drafters	drafter	NOUN
ftr-377	516	62	.	.	PUNCT
ftr-377	517	1	let	let	VERB
ftr-377	517	2	rf	rf	PRON
ftr-377	517	3	designate	designate	ADJ
ftr-377	517	4	riskless	riskless	NOUN
ftr-377	517	5	activities	activity	NOUN
ftr-377	517	6	.	.	PUNCT
ftr-377	518	1	(	(	PUNCT
ftr-377	518	2	this	this	PRON
ftr-377	518	3	is	be	AUX
ftr-377	518	4	just	just	ADV
ftr-377	518	5	shorthand	shorthand	NOUN
ftr-377	518	6	for	for	ADP
ftr-377	518	7	very	very	ADV
ftr-377	518	8	low	low	ADJ
ftr-377	518	9	risk	risk	NOUN
ftr-377	518	10	even	even	ADV
ftr-377	518	11	transactions	transaction	NOUN
ftr-377	518	12	with	with	ADP
ftr-377	518	13	aaa	aaa	NOUN
ftr-377	518	14	entities	entity	NOUN
ftr-377	518	15	involve	involve	VERB
ftr-377	518	16	some	some	DET
ftr-377	518	17	counterparty	counterparty	NOUN
ftr-377	518	18	risk	risk	NOUN
ftr-377	518	19	.	.	PUNCT
ftr-377	518	20	)	)	PUNCT
ftr-377	519	1	then	then	ADV
ftr-377	519	2	tax	tax	NOUN
ftr-377	519	3	benefits	benefit	NOUN
ftr-377	519	4	under	under	ADP
ftr-377	519	5	this	this	DET
ftr-377	519	6	statute	statute	NOUN
ftr-377	519	7	would	would	AUX
ftr-377	519	8	be	be	AUX
ftr-377	519	9	denied	deny	VERB
ftr-377	519	10	only	only	ADV
ftr-377	519	11	to	to	ADP
ftr-377	519	12	transactions	transaction	NOUN
ftr-377	519	13	in	in	ADP
ftr-377	519	14	the	the	DET
ftr-377	519	15	intersection	intersection	NOUN
ftr-377	519	16	of	of	ADP
ftr-377	519	17	u	u	NOUN
ftr-377	519	18	and	and	CCONJ
ftr-377	519	19	rf	rf	VERB
ftr-377	519	20	,	,	PUNCT
ftr-377	519	21	as	as	SCONJ
ftr-377	519	22	shown	show	VERB
ftr-377	519	23	by	by	ADP
ftr-377	519	24	the	the	DET
ftr-377	519	25	shaded	shade	VERB
ftr-377	519	26	portion	portion	NOUN
ftr-377	519	27	of	of	ADP
ftr-377	519	28	figure	figure	NOUN
ftr-377	519	29	4	4	NUM
ftr-377	519	30	,	,	PUNCT
ftr-377	519	31	below	below	ADV
ftr-377	519	32	.	.	PUNCT
ftr-377	520	1	91	91	NUM
ftr-377	520	2	.	.	PUNCT
ftr-377	521	1	alex	alex	PROPN
ftr-377	521	2	raskolnikov	raskolnikov	PROPN
ftr-377	521	3	,	,	PUNCT
ftr-377	521	4	relational	relational	ADJ
ftr-377	521	5	tax	tax	NOUN
ftr-377	521	6	planning	planning	NOUN
ftr-377	521	7	under	under	ADP
ftr-377	521	8	risk	risk	NOUN
ftr-377	521	9	-	-	PUNCT
ftr-377	521	10	based	base	VERB
ftr-377	521	11	rules	rule	NOUN
ftr-377	521	12	,	,	PUNCT
ftr-377	521	13	156	156	NUM
ftr-377	521	14	u	u	PROPN
ftr-377	521	15	penn	penn	PROPN
ftr-377	521	16	l	l	PROPN
ftr-377	521	17	rev	rev	PROPN
ftr-377	521	18	1181	1181	NUM
ftr-377	521	19	,	,	PUNCT
ftr-377	521	20	1187	1187	NUM
ftr-377	521	21	(	(	PUNCT
ftr-377	521	22	2008	2008	NUM
ftr-377	521	23	)	)	PUNCT
ftr-377	521	24	;	;	PUNCT
ftr-377	521	25	see	see	VERB
ftr-377	521	26	also	also	ADV
ftr-377	521	27	daniel	daniel	PROPN
ftr-377	521	28	shaviro	shaviro	PROPN
ftr-377	521	29	,	,	PUNCT
ftr-377	521	30	risk	risk	NOUN
ftr-377	521	31	based	base	VERB
ftr-377	521	32	rules	rule	NOUN
ftr-377	521	33	and	and	CCONJ
ftr-377	521	34	the	the	DET
ftr-377	521	35	taxation	taxation	NOUN
ftr-377	521	36	of	of	ADP
ftr-377	521	37	capital	capital	NOUN
ftr-377	521	38	income	income	NOUN
ftr-377	521	39	,	,	PUNCT
ftr-377	521	40	50	50	NUM
ftr-377	521	41	tax	tax	NOUN
ftr-377	521	42	l	l	NOUN
ftr-377	521	43	rev	rev	VERB
ftr-377	521	44	643	643	NUM
ftr-377	521	45	(	(	PUNCT
ftr-377	521	46	1995	1995	NUM
ftr-377	521	47	)	)	PUNCT
ftr-377	521	48	.	.	PUNCT
ftr-377	522	1	92	92	NUM
ftr-377	522	2	.	.	PUNCT
ftr-377	523	1	cf	cf	NOUN
ftr-377	523	2	.	.	PUNCT
ftr-377	524	1	alex	alex	PROPN
ftr-377	524	2	raskolnikov	raskolnikov	PROPN
ftr-377	524	3	,	,	PUNCT
ftr-377	524	4	relational	relational	ADJ
ftr-377	524	5	tax	tax	NOUN
ftr-377	524	6	planning	planning	NOUN
ftr-377	524	7	under	under	ADP
ftr-377	524	8	risk	risk	NOUN
ftr-377	524	9	-	-	PUNCT
ftr-377	524	10	based	base	VERB
ftr-377	524	11	rules	rule	NOUN
ftr-377	524	12	,	,	PUNCT
ftr-377	524	13	156	156	NUM
ftr-377	524	14	u	u	PROPN
ftr-377	524	15	penn	penn	PROPN
ftr-377	524	16	l	l	PROPN
ftr-377	524	17	rev	rev	X
ftr-377	524	18	1181	1181	NUM
ftr-377	524	19	,	,	PUNCT
ftr-377	524	20	1187	1187	NUM
ftr-377	524	21	,	,	PUNCT
ftr-377	524	22	1188	1188	NUM
ftr-377	524	23	(	(	PUNCT
ftr-377	524	24	2008	2008	NUM
ftr-377	524	25	)	)	PUNCT
ftr-377	524	26	(	(	PUNCT
ftr-377	524	27	"	"	PUNCT
ftr-377	524	28	[	[	X
ftr-377	524	29	a]s	a]	VERB
ftr-377	524	30	far	far	ADV
ftr-377	524	31	as	as	SCONJ
ftr-377	524	32	frictions	friction	NOUN
ftr-377	524	33	go	go	VERB
ftr-377	524	34	,	,	PUNCT
ftr-377	524	35	risk	risk	NOUN
ftr-377	524	36	is	be	AUX
ftr-377	524	37	not	not	PART
ftr-377	524	38	a	a	DET
ftr-377	524	39	particularly	particularly	ADV
ftr-377	524	40	effective	effective	ADJ
ftr-377	524	41	one	one	NUM
ftr-377	524	42	....	....	PUNCT
ftr-377	524	43	to	to	PART
ftr-377	524	44	make	make	VERB
ftr-377	524	45	things	thing	NOUN
ftr-377	524	46	worse	bad	ADJ
ftr-377	524	47	,	,	PUNCT
ftr-377	524	48	the	the	DET
ftr-377	524	49	government	government	NOUN
ftr-377	524	50	can	can	AUX
ftr-377	524	51	not	not	PART
ftr-377	524	52	assume	assume	VERB
ftr-377	524	53	that	that	SCONJ
ftr-377	524	54	risk	risk	NOUN
ftr-377	524	55	-	-	PUNCT
ftr-377	524	56	based	base	VERB
ftr-377	524	57	rules	rule	NOUN
ftr-377	524	58	actually	actually	ADV
ftr-377	524	59	result	result	VERB
ftr-377	524	60	in	in	ADP
ftr-377	524	61	the	the	DET
ftr-377	524	62	imposition	imposition	NOUN
ftr-377	524	63	of	of	ADP
ftr-377	524	64	a	a	DET
ftr-377	524	65	meaningful	meaningful	ADJ
ftr-377	524	66	risk	risk	NOUN
ftr-377	524	67	.	.	PUNCT
ftr-377	525	1	that	that	SCONJ
ftr-377	525	2	these	these	DET
ftr-377	525	3	rules	rule	NOUN
ftr-377	525	4	fail	fail	VERB
ftr-377	525	5	to	to	PART
ftr-377	525	6	deter	deter	VERB
ftr-377	525	7	most	most	ADJ
ftr-377	525	8	tax	tax	NOUN
ftr-377	525	9	planning	planning	NOUN
ftr-377	525	10	involving	involve	VERB
ftr-377	525	11	financial	financial	ADJ
ftr-377	525	12	assets	asset	NOUN
ftr-377	525	13	is	be	AUX
ftr-377	525	14	hardly	hardly	ADV
ftr-377	525	15	a	a	DET
ftr-377	525	16	matter	matter	NOUN
ftr-377	525	17	for	for	ADP
ftr-377	525	18	debate	debate	NOUN
ftr-377	525	19	.	.	PUNCT
ftr-377	526	1	"	"	PUNCT
ftr-377	526	2	)	)	PUNCT
ftr-377	526	3	.	.	PUNCT
ftr-377	527	1	93	93	NUM
ftr-377	527	2	.	.	PUNCT
ftr-377	528	1	new	new	PROPN
ftr-377	528	2	york	york	PROPN
ftr-377	528	3	state	state	PROPN
ftr-377	528	4	bar	bar	PROPN
ftr-377	528	5	association	association	NOUN
ftr-377	528	6	tax	tax	NOUN
ftr-377	528	7	section	section	NOUN
ftr-377	528	8	,	,	PUNCT
ftr-377	528	9	report	report	NOUN
ftr-377	528	10	on	on	ADP
ftr-377	528	11	the	the	DET
ftr-377	528	12	treasury	treasury	NOUN
ftr-377	528	13	's	's	PART
ftr-377	528	14	proposal	proposal	NOUN
ftr-377	528	15	to	to	PART
ftr-377	528	16	codify	codify	VERB
ftr-377	528	17	the	the	DET
ftr-377	528	18	economic	economic	ADJ
ftr-377	528	19	substance	substance	NOUN
ftr-377	528	20	doctrine	doctrine	NOUN
ftr-377	528	21	,	,	PUNCT
ftr-377	528	22	88	88	NUM
ftr-377	528	23	tax	tax	NOUN
ftr-377	528	24	notes	note	NOUN
ftr-377	528	25	937	937	NUM
ftr-377	528	26	(	(	PUNCT
ftr-377	528	27	aug	aug	PROPN
ftr-377	528	28	.	.	PROPN
ftr-377	528	29	14	14	NUM
ftr-377	528	30	,	,	PUNCT
ftr-377	528	31	2000	2000	NUM
ftr-377	528	32	)	)	PUNCT
ftr-377	528	33	(	(	PUNCT
ftr-377	528	34	"	"	PUNCT
ftr-377	528	35	although	although	SCONJ
ftr-377	528	36	a	a	DET
ftr-377	528	37	finding	finding	NOUN
ftr-377	528	38	that	that	DET
ftr-377	528	39	allowance	allowance	NOUN
ftr-377	528	40	of	of	ADP
ftr-377	528	41	a	a	DET
ftr-377	528	42	claimed	claim	VERB
ftr-377	528	43	tax	tax	NOUN
ftr-377	528	44	benefit	benefit	NOUN
ftr-377	528	45	was	be	AUX
ftr-377	528	46	not	not	PART
ftr-377	528	47	contemplated	contemplate	VERB
ftr-377	528	48	by	by	ADP
ftr-377	528	49	the	the	DET
ftr-377	528	50	applicable	applicable	ADJ
ftr-377	528	51	provisions	provision	NOUN
ftr-377	528	52	is	be	AUX
ftr-377	528	53	necessary	necessary	ADJ
ftr-377	528	54	to	to	ADP
ftr-377	528	55	disallowance	disallowance	NOUN
ftr-377	528	56	,	,	PUNCT
ftr-377	528	57	such	such	DET
ftr-377	528	58	a	a	DET
ftr-377	528	59	finding	finding	NOUN
ftr-377	528	60	is	be	AUX
ftr-377	528	61	not	not	PART
ftr-377	528	62	sufficient	sufficient	ADJ
ftr-377	528	63	.	.	PUNCT
ftr-377	528	64	"	"	PUNCT
ftr-377	528	65	)	)	PUNCT
ftr-377	528	66	.	.	PUNCT
ftr-377	529	1	[	[	X
ftr-377	529	2	vol.9:9	vol.9:9	X
ftr-377	529	3	economics	economic	NOUN
ftr-377	529	4	and	and	CCONJ
ftr-377	529	5	economic	economic	ADJ
ftr-377	529	6	substance	substance	NOUN
ftr-377	529	7	figure	figure	NOUN
ftr-377	529	8	4	4	NUM
ftr-377	529	9	by	by	ADP
ftr-377	529	10	the	the	DET
ftr-377	529	11	way	way	NOUN
ftr-377	529	12	,	,	PUNCT
ftr-377	529	13	it	it	PRON
ftr-377	529	14	does	do	AUX
ftr-377	529	15	not	not	PART
ftr-377	529	16	appear	appear	VERB
ftr-377	529	17	that	that	SCONJ
ftr-377	529	18	anyone	anyone	PRON
ftr-377	529	19	is	be	AUX
ftr-377	529	20	supposing	suppose	VERB
ftr-377	529	21	that	that	SCONJ
ftr-377	529	22	rf	rf	NOUN
ftr-377	529	23	is	be	AUX
ftr-377	529	24	a	a	DET
ftr-377	529	25	subset	subset	NOUN
ftr-377	529	26	of	of	ADP
ftr-377	529	27	u	u	NOUN
ftr-377	529	28	or	or	CCONJ
ftr-377	529	29	vice	vice	NOUN
ftr-377	529	30	versa	versa	ADV
ftr-377	529	31	.	.	PUNCT
ftr-377	530	1	hariton	hariton	PROPN
ftr-377	530	2	,	,	PUNCT
ftr-377	530	3	for	for	ADP
ftr-377	530	4	example	example	NOUN
ftr-377	530	5	,	,	PUNCT
ftr-377	530	6	stresses	stress	VERB
ftr-377	530	7	the	the	DET
ftr-377	530	8	importance	importance	NOUN
ftr-377	530	9	of	of	ADP
ftr-377	530	10	determining	determine	VERB
ftr-377	530	11	whether	whether	SCONJ
ftr-377	530	12	a	a	DET
ftr-377	530	13	transaction	transaction	NOUN
ftr-377	530	14	is	be	AUX
ftr-377	530	15	consistent	consistent	ADJ
ftr-377	530	16	with	with	ADP
ftr-377	530	17	the	the	DET
ftr-377	530	18	purpose	purpose	NOUN
ftr-377	530	19	of	of	ADP
ftr-377	530	20	a	a	DET
ftr-377	530	21	statute	statute	NOUN
ftr-377	530	22	,	,	PUNCT
ftr-377	530	23	an	an	DET
ftr-377	530	24	exercise	exercise	NOUN
ftr-377	530	25	that	that	PRON
ftr-377	530	26	would	would	AUX
ftr-377	530	27	be	be	AUX
ftr-377	530	28	unnecessary	unnecessary	ADJ
ftr-377	530	29	if	if	SCONJ
ftr-377	530	30	everything	everything	PRON
ftr-377	530	31	in	in	ADP
ftr-377	530	32	rf	rf	PRON
ftr-377	530	33	were	be	AUX
ftr-377	530	34	included	include	VERB
ftr-377	530	35	in	in	ADP
ftr-377	530	36	u.	u.	PROPN
ftr-377	530	37	if	if	SCONJ
ftr-377	530	38	u	u	PRON
ftr-377	530	39	were	be	AUX
ftr-377	530	40	a	a	DET
ftr-377	530	41	subset	subset	NOUN
ftr-377	530	42	of	of	ADP
ftr-377	530	43	rf	rf	NOUN
ftr-377	530	44	,	,	PUNCT
ftr-377	530	45	an	an	DET
ftr-377	530	46	economic	economic	ADJ
ftr-377	530	47	substance	substance	NOUN
ftr-377	530	48	requirement	requirement	NOUN
ftr-377	530	49	would	would	AUX
ftr-377	530	50	be	be	AUX
ftr-377	530	51	superfluous	superfluous	ADJ
ftr-377	530	52	.	.	PUNCT
ftr-377	531	1	it	it	PRON
ftr-377	531	2	would	would	AUX
ftr-377	531	3	only	only	ADV
ftr-377	531	4	be	be	AUX
ftr-377	531	5	necessary	necessary	ADJ
ftr-377	531	6	to	to	PART
ftr-377	531	7	examine	examine	VERB
ftr-377	531	8	purpose	purpose	NOUN
ftr-377	531	9	,	,	PUNCT
ftr-377	531	10	since	since	SCONJ
ftr-377	531	11	everything	everything	PRON
ftr-377	531	12	lacking	lack	VERB
ftr-377	531	13	purpose	purpose	NOUN
ftr-377	531	14	would	would	AUX
ftr-377	531	15	lack	lack	VERB
ftr-377	531	16	economic	economic	ADJ
ftr-377	531	17	substance	substance	NOUN
ftr-377	531	18	.	.	PUNCT
ftr-377	532	1	in	in	ADP
ftr-377	532	2	the	the	DET
ftr-377	532	3	literature	literature	NOUN
ftr-377	532	4	,	,	PUNCT
ftr-377	532	5	it	it	PRON
ftr-377	532	6	is	be	AUX
ftr-377	532	7	not	not	PART
ftr-377	532	8	entirely	entirely	ADV
ftr-377	532	9	clear	clear	ADJ
ftr-377	532	10	why	why	SCONJ
ftr-377	532	11	tax	tax	NOUN
ftr-377	532	12	benefits	benefit	NOUN
ftr-377	532	13	should	should	AUX
ftr-377	532	14	be	be	AUX
ftr-377	532	15	allowed	allow	VERB
ftr-377	532	16	with	with	ADP
ftr-377	532	17	respect	respect	NOUN
ftr-377	532	18	to	to	ADP
ftr-377	532	19	any	any	DET
ftr-377	532	20	activities	activity	NOUN
ftr-377	532	21	in	in	ADP
ftr-377	532	22	u.	u.	NOUN
ftr-377	532	23	presumably	presumably	ADV
ftr-377	532	24	activities	activity	NOUN
ftr-377	532	25	in	in	ADP
ftr-377	532	26	rf	rf	ADJ
ftr-377	532	27	are	be	AUX
ftr-377	532	28	thought	think	VERB
ftr-377	532	29	to	to	PART
ftr-377	532	30	be	be	AUX
ftr-377	532	31	particularly	particularly	ADV
ftr-377	532	32	wasteful	wasteful	ADJ
ftr-377	532	33	.	.	PUNCT
ftr-377	533	1	say	say	VERB
ftr-377	533	2	w	w	NOUN
ftr-377	533	3	is	be	AUX
ftr-377	533	4	the	the	DET
ftr-377	533	5	set	set	NOUN
ftr-377	533	6	of	of	ADP
ftr-377	533	7	especially	especially	ADV
ftr-377	533	8	wasteful	wasteful	ADJ
ftr-377	533	9	activities	activity	NOUN
ftr-377	533	10	.	.	PUNCT
ftr-377	534	1	it	it	PRON
ftr-377	534	2	is	be	AUX
ftr-377	534	3	not	not	PART
ftr-377	534	4	plausible	plausible	ADJ
ftr-377	534	5	to	to	PART
ftr-377	534	6	maintain	maintain	VERB
ftr-377	534	7	that	that	SCONJ
ftr-377	534	8	only	only	ADV
ftr-377	534	9	risk	risk	NOUN
ftr-377	534	10	-	-	PUNCT
ftr-377	534	11	free	free	ADJ
ftr-377	534	12	activities	activity	NOUN
ftr-377	534	13	are	be	AUX
ftr-377	534	14	egregiously	egregiously	ADV
ftr-377	534	15	wasteful	wasteful	ADJ
ftr-377	534	16	even	even	ADV
ftr-377	534	17	limiting	limit	VERB
ftr-377	534	18	consideration	consideration	NOUN
ftr-377	534	19	to	to	ADP
ftr-377	534	20	the	the	DET
ftr-377	534	21	types	type	NOUN
ftr-377	534	22	of	of	ADP
ftr-377	534	23	activities	activity	NOUN
ftr-377	534	24	that	that	PRON
ftr-377	534	25	are	be	AUX
ftr-377	534	26	regularly	regularly	ADV
ftr-377	534	27	undertaken	undertake	VERB
ftr-377	534	28	by	by	ADP
ftr-377	534	29	rational	rational	ADJ
ftr-377	534	30	taxpayers	taxpayer	NOUN
ftr-377	534	31	.	.	PUNCT
ftr-377	535	1	it	it	PRON
ftr-377	535	2	is	be	AUX
ftr-377	535	3	perhaps	perhaps	ADV
ftr-377	535	4	conceivable	conceivable	ADJ
ftr-377	535	5	that	that	SCONJ
ftr-377	535	6	all	all	DET
ftr-377	535	7	risk	risk	NOUN
ftr-377	535	8	-	-	PUNCT
ftr-377	535	9	free	free	ADJ
ftr-377	535	10	activities	activity	NOUN
ftr-377	535	11	are	be	AUX
ftr-377	535	12	extremely	extremely	ADV
ftr-377	535	13	wasteful	wasteful	ADJ
ftr-377	535	14	,	,	PUNCT
ftr-377	535	15	but	but	CCONJ
ftr-377	535	16	no	no	DET
ftr-377	535	17	one	one	NOUN
ftr-377	535	18	seems	seem	VERB
ftr-377	535	19	to	to	ADP
ftr-377	535	20	advancing	advance	VERB
ftr-377	535	21	that	that	DET
ftr-377	535	22	position	position	NOUN
ftr-377	535	23	.	.	PUNCT
ftr-377	536	1	figure	figure	NOUN
ftr-377	536	2	5	5	NUM
ftr-377	536	3	below	below	ADV
ftr-377	536	4	shows	show	VERB
ftr-377	536	5	the	the	DET
ftr-377	536	6	potential	potential	ADJ
ftr-377	536	7	relationships	relationship	NOUN
ftr-377	536	8	among	among	ADP
ftr-377	536	9	the	the	DET
ftr-377	536	10	sets	set	NOUN
ftr-377	536	11	u	u	PROPN
ftr-377	536	12	,	,	PUNCT
ftr-377	536	13	r	r	NOUN
ftr-377	536	14	and	and	CCONJ
ftr-377	536	15	w.	w.	PROPN
ftr-377	536	16	2010	2010	NUM
ftr-377	536	17	]	]	PUNCT
ftr-377	537	1	florida	florida	PROPN
ftr-377	537	2	tax	tax	PROPN
ftr-377	537	3	review	review	NOUN
ftr-377	537	4	figure	figure	NOUN
ftr-377	537	5	5	5	NUM
ftr-377	537	6	u	u	NOUN
ftr-377	537	7	rf	rf	VERB
ftr-377	537	8	ideally	ideally	ADV
ftr-377	537	9	it	it	PRON
ftr-377	537	10	seems	seem	VERB
ftr-377	537	11	we	we	PRON
ftr-377	537	12	would	would	AUX
ftr-377	537	13	wish	wish	VERB
ftr-377	537	14	to	to	PART
ftr-377	537	15	deny	deny	VERB
ftr-377	537	16	tax	tax	NOUN
ftr-377	537	17	benefits	benefit	NOUN
ftr-377	537	18	to	to	ADP
ftr-377	537	19	activities	activity	NOUN
ftr-377	537	20	within	within	ADP
ftr-377	537	21	the	the	DET
ftr-377	537	22	intersection	intersection	NOUN
ftr-377	537	23	of	of	ADP
ftr-377	537	24	u	u	NOUN
ftr-377	537	25	and	and	CCONJ
ftr-377	537	26	w	w	NOUN
ftr-377	537	27	:	:	PUNCT
ftr-377	537	28	activities	activity	NOUN
ftr-377	537	29	that	that	PRON
ftr-377	537	30	are	be	AUX
ftr-377	537	31	wasteful	wasteful	ADJ
ftr-377	537	32	and	and	CCONJ
ftr-377	537	33	outside	outside	ADP
ftr-377	537	34	the	the	DET
ftr-377	537	35	scope	scope	NOUN
ftr-377	537	36	of	of	ADP
ftr-377	537	37	congressional	congressional	ADJ
ftr-377	537	38	intent	intent	NOUN
ftr-377	537	39	.	.	PUNCT
ftr-377	538	1	(	(	PUNCT
ftr-377	538	2	principles	principle	NOUN
ftr-377	538	3	of	of	ADP
ftr-377	538	4	democratic	democratic	ADJ
ftr-377	538	5	government	government	NOUN
ftr-377	538	6	make	make	VERB
ftr-377	538	7	wasteful	wasteful	ADJ
ftr-377	538	8	activities	activity	NOUN
ftr-377	538	9	outside	outside	ADP
ftr-377	538	10	u	u	NOUN
ftr-377	538	11	off	off	ADP
ftr-377	538	12	limits	limit	NOUN
ftr-377	538	13	.	.	PUNCT
ftr-377	538	14	)	)	PUNCT
ftr-377	539	1	some	some	PRON
ftr-377	539	2	of	of	ADP
ftr-377	539	3	the	the	DET
ftr-377	539	4	activities	activity	NOUN
ftr-377	539	5	in	in	ADP
ftr-377	539	6	that	that	DET
ftr-377	539	7	subset	subset	NOUN
ftr-377	539	8	are	be	AUX
ftr-377	539	9	caught	catch	VERB
ftr-377	539	10	by	by	ADP
ftr-377	539	11	the	the	DET
ftr-377	539	12	proposed	propose	VERB
ftr-377	539	13	rule	rule	NOUN
ftr-377	539	14	tying	tie	VERB
ftr-377	539	15	economic	economic	ADJ
ftr-377	539	16	substance	substance	NOUN
ftr-377	539	17	to	to	PART
ftr-377	539	18	risk	risk	VERB
ftr-377	539	19	,	,	PUNCT
ftr-377	539	20	but	but	CCONJ
ftr-377	539	21	the	the	DET
ftr-377	539	22	proposed	propose	VERB
ftr-377	539	23	criterion	criterion	NOUN
ftr-377	539	24	is	be	AUX
ftr-377	539	25	likely	likely	ADJ
ftr-377	539	26	to	to	PART
ftr-377	539	27	be	be	AUX
ftr-377	539	28	very	very	ADV
ftr-377	539	29	far	far	ADV
ftr-377	539	30	from	from	ADP
ftr-377	539	31	the	the	DET
ftr-377	539	32	mark	mark	NOUN
ftr-377	539	33	,	,	PUNCT
ftr-377	539	34	based	base	VERB
ftr-377	539	35	on	on	ADP
ftr-377	539	36	the	the	DET
ftr-377	539	37	arguments	argument	NOUN
ftr-377	539	38	presented	present	VERB
ftr-377	539	39	in	in	ADP
ftr-377	539	40	favor	favor	NOUN
ftr-377	539	41	of	of	ADP
ftr-377	539	42	the	the	DET
ftr-377	539	43	rule	rule	NOUN
ftr-377	539	44	.	.	PUNCT
ftr-377	540	1	e.	e.	PROPN
ftr-377	540	2	section	section	PROPN
ftr-377	540	3	7701(o	7701(o	PROPN
ftr-377	540	4	):	):	PUNCT
ftr-377	540	5	a	a	DET
ftr-377	540	6	meaningful	meaningful	ADJ
ftr-377	540	7	change	change	NOUN
ftr-377	540	8	in	in	ADP
ftr-377	540	9	economic	economic	ADJ
ftr-377	540	10	position	position	NOUN
ftr-377	540	11	section	section	NOUN
ftr-377	540	12	7701(o)(1	7701(o)(1	NUM
ftr-377	540	13	)	)	PUNCT
ftr-377	540	14	,	,	PUNCT
ftr-377	540	15	which	which	PRON
ftr-377	540	16	equates	equate	VERB
ftr-377	540	17	a	a	DET
ftr-377	540	18	transaction	transaction	NOUN
ftr-377	540	19	's	's	PART
ftr-377	540	20	economic	economic	ADJ
ftr-377	540	21	substance	substance	NOUN
ftr-377	540	22	with	with	ADP
ftr-377	540	23	a	a	DET
ftr-377	540	24	meaningful	meaningful	ADJ
ftr-377	540	25	change	change	NOUN
ftr-377	540	26	in	in	ADP
ftr-377	540	27	the	the	DET
ftr-377	540	28	economic	economic	ADJ
ftr-377	540	29	position	position	NOUN
ftr-377	540	30	of	of	ADP
ftr-377	540	31	the	the	DET
ftr-377	540	32	taxpayer	taxpayer	NOUN
ftr-377	540	33	,	,	PUNCT
ftr-377	540	34	is	be	AUX
ftr-377	540	35	nominally	nominally	ADV
ftr-377	540	36	broader	broad	ADJ
ftr-377	540	37	than	than	ADP
ftr-377	540	38	a	a	DET
ftr-377	540	39	pretax	pretax	ADJ
ftr-377	540	40	profit	profit	NOUN
ftr-377	540	41	test	test	NOUN
ftr-377	540	42	.	.	PUNCT
ftr-377	541	1	a	a	DET
ftr-377	541	2	committee	committee	NOUN
ftr-377	541	3	report	report	NOUN
ftr-377	541	4	accompanying	accompany	VERB
ftr-377	541	5	this	this	DET
ftr-377	541	6	provision	provision	NOUN
ftr-377	541	7	,	,	PUNCT
ftr-377	541	8	however	however	ADV
ftr-377	541	9	,	,	PUNCT
ftr-377	541	10	was	be	AUX
ftr-377	541	11	unable	unable	ADJ
ftr-377	541	12	to	to	PART
ftr-377	541	13	come	come	VERB
ftr-377	541	14	up	up	ADP
ftr-377	541	15	with	with	ADP
ftr-377	541	16	a	a	DET
ftr-377	541	17	single	single	ADJ
ftr-377	541	18	example	example	NOUN
ftr-377	541	19	of	of	ADP
ftr-377	541	20	a	a	DET
ftr-377	541	21	meaningful	meaningful	ADJ
ftr-377	541	22	change	change	NOUN
ftr-377	541	23	in	in	ADP
ftr-377	541	24	economic	economic	ADJ
ftr-377	541	25	position	position	NOUN
ftr-377	541	26	other	other	ADJ
ftr-377	541	27	than	than	ADP
ftr-377	541	28	pretax	pretax	ADJ
ftr-377	541	29	profit.94	profit.94	NOUN
ftr-377	541	30	moreover	moreover	ADV
ftr-377	541	31	,	,	PUNCT
ftr-377	541	32	even	even	ADV
ftr-377	541	33	pretax	pretax	ADJ
ftr-377	541	34	profit	profit	NOUN
ftr-377	541	35	does	do	AUX
ftr-377	541	36	not	not	PART
ftr-377	541	37	suffice	suffice	VERB
ftr-377	541	38	unless	unless	SCONJ
ftr-377	541	39	it	it	PRON
ftr-377	541	40	is	be	AUX
ftr-377	541	41	"	"	PUNCT
ftr-377	541	42	substantial	substantial	ADJ
ftr-377	541	43	"	"	PUNCT
ftr-377	541	44	relative	relative	NOUN
ftr-377	541	45	to	to	ADP
ftr-377	541	46	the	the	DET
ftr-377	541	47	potential	potential	ADJ
ftr-377	541	48	tax	tax	NOUN
ftr-377	541	49	benefits.95	benefits.95	PROPN
ftr-377	541	50	evidently	evidently	ADV
ftr-377	541	51	then	then	ADV
ftr-377	541	52	,	,	PUNCT
ftr-377	541	53	the	the	DET
ftr-377	541	54	provision	provision	NOUN
ftr-377	541	55	actually	actually	ADV
ftr-377	541	56	imposes	impose	VERB
ftr-377	541	57	a	a	DET
ftr-377	541	58	more	more	ADV
ftr-377	541	59	demanding	demanding	ADJ
ftr-377	541	60	requirement	requirement	NOUN
ftr-377	541	61	.	.	PUNCT
ftr-377	542	1	the	the	DET
ftr-377	542	2	provision	provision	NOUN
ftr-377	542	3	grafts	graft	VERB
ftr-377	542	4	onto	onto	ADP
ftr-377	542	5	a	a	DET
ftr-377	542	6	criterion	criterion	NOUN
ftr-377	542	7	unsupported	unsupported	ADJ
ftr-377	542	8	by	by	ADP
ftr-377	542	9	any	any	DET
ftr-377	542	10	recognized	recognize	VERB
ftr-377	542	11	economic	economic	ADJ
ftr-377	542	12	rationale	rationale	NOUN
ftr-377	542	13	an	an	DET
ftr-377	542	14	additional	additional	ADJ
ftr-377	542	15	arbitrary	arbitrary	ADJ
ftr-377	542	16	requirement	requirement	NOUN
ftr-377	542	17	.	.	PUNCT
ftr-377	543	1	since	since	SCONJ
ftr-377	543	2	the	the	DET
ftr-377	543	3	ratio	ratio	NOUN
ftr-377	543	4	of	of	ADP
ftr-377	543	5	potential	potential	ADJ
ftr-377	543	6	pretax	pretax	ADJ
ftr-377	543	7	profit	profit	NOUN
ftr-377	543	8	to	to	ADP
ftr-377	543	9	tax	tax	NOUN
ftr-377	543	10	benefits	benefit	NOUN
ftr-377	543	11	has	have	VERB
ftr-377	543	12	no	no	DET
ftr-377	543	13	foundation	foundation	NOUN
ftr-377	543	14	in	in	ADP
ftr-377	543	15	principles	principle	NOUN
ftr-377	543	16	of	of	ADP
ftr-377	543	17	tax	tax	NOUN
ftr-377	543	18	policy	policy	NOUN
ftr-377	543	19	,	,	PUNCT
ftr-377	543	20	there	there	PRON
ftr-377	543	21	can	can	AUX
ftr-377	543	22	be	be	AUX
ftr-377	543	23	no	no	DET
ftr-377	543	24	sound	sound	ADJ
ftr-377	543	25	basis	basis	NOUN
ftr-377	543	26	for	for	ADP
ftr-377	543	27	a	a	DET
ftr-377	543	28	determination	determination	NOUN
ftr-377	543	29	of	of	ADP
ftr-377	543	30	when	when	SCONJ
ftr-377	543	31	that	that	DET
ftr-377	543	32	ratio	ratio	NOUN
ftr-377	543	33	becomes	become	VERB
ftr-377	543	34	substantial	substantial	ADJ
ftr-377	543	35	.	.	PUNCT
ftr-377	544	1	94	94	NUM
ftr-377	544	2	.	.	PUNCT
ftr-377	545	1	h.	h.	PROPN
ftr-377	545	2	rep	rep	PROPN
ftr-377	545	3	.	.	PROPN
ftr-377	545	4	111	111	NUM
ftr-377	545	5	-	-	SYM
ftr-377	545	6	443	443	NUM
ftr-377	545	7	at	at	ADP
ftr-377	545	8	298	298	NUM
ftr-377	545	9	(	(	PUNCT
ftr-377	545	10	2010	2010	NUM
ftr-377	545	11	)	)	PUNCT
ftr-377	545	12	.	.	PUNCT
ftr-377	546	1	95	95	NUM
ftr-377	546	2	.	.	PUNCT
ftr-377	547	1	§	§	PROPN
ftr-377	547	2	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-377	547	3	)	)	PUNCT
ftr-377	547	4	.	.	PUNCT
ftr-377	548	1	[	[	X
ftr-377	548	2	vol9:9	vol9:9	NOUN
ftr-377	548	3	economics	economic	NOUN
ftr-377	548	4	and	and	CCONJ
ftr-377	548	5	economic	economic	ADJ
ftr-377	548	6	substance	substance	NOUN
ftr-377	548	7	little	little	ADJ
ftr-377	548	8	consideration	consideration	NOUN
ftr-377	548	9	appears	appear	VERB
ftr-377	548	10	to	to	PART
ftr-377	548	11	have	have	AUX
ftr-377	548	12	been	be	AUX
ftr-377	548	13	given	give	VERB
ftr-377	548	14	to	to	ADP
ftr-377	548	15	the	the	DET
ftr-377	548	16	fraction	fraction	NOUN
ftr-377	548	17	of	of	ADP
ftr-377	548	18	routine	routine	ADJ
ftr-377	548	19	transactions	transaction	NOUN
ftr-377	548	20	that	that	PRON
ftr-377	548	21	would	would	AUX
ftr-377	548	22	meet	meet	VERB
ftr-377	548	23	the	the	DET
ftr-377	548	24	specified	specified	ADJ
ftr-377	548	25	test	test	NOUN
ftr-377	548	26	,	,	PUNCT
ftr-377	548	27	presumably	presumably	ADV
ftr-377	548	28	because	because	SCONJ
ftr-377	548	29	it	it	PRON
ftr-377	548	30	is	be	AUX
ftr-377	548	31	anticipated	anticipate	VERB
ftr-377	548	32	that	that	SCONJ
ftr-377	548	33	most	most	ADJ
ftr-377	548	34	of	of	ADP
ftr-377	548	35	the	the	DET
ftr-377	548	36	heavy	heavy	ADJ
ftr-377	548	37	lifting	lifting	NOUN
ftr-377	548	38	would	would	AUX
ftr-377	548	39	be	be	AUX
ftr-377	548	40	done	do	VERB
ftr-377	548	41	by	by	ADP
ftr-377	548	42	internal	internal	ADJ
ftr-377	548	43	revenue	revenue	NOUN
ftr-377	548	44	service	service	NOUN
ftr-377	548	45	discretion	discretion	NOUN
ftr-377	548	46	,	,	PUNCT
ftr-377	548	47	and	and	CCONJ
ftr-377	548	48	a	a	DET
ftr-377	548	49	court	court	NOUN
ftr-377	548	50	's	's	PART
ftr-377	548	51	decision	decision	NOUN
ftr-377	548	52	,	,	PUNCT
ftr-377	548	53	whether	whether	SCONJ
ftr-377	548	54	the	the	DET
ftr-377	548	55	economic	economic	ADJ
ftr-377	548	56	substance	substance	NOUN
ftr-377	548	57	doctrine	doctrine	NOUN
ftr-377	548	58	is	be	AUX
ftr-377	548	59	"	"	PUNCT
ftr-377	548	60	relevant	relevant	ADJ
ftr-377	548	61	.	.	PUNCT
ftr-377	548	62	,	,	PUNCT
ftr-377	548	63	96	96	NUM
ftr-377	548	64	in	in	ADP
ftr-377	548	65	other	other	ADJ
ftr-377	548	66	words	word	NOUN
ftr-377	548	67	,	,	PUNCT
ftr-377	548	68	under	under	ADP
ftr-377	548	69	the	the	DET
ftr-377	548	70	proposal	proposal	NOUN
ftr-377	548	71	,	,	PUNCT
ftr-377	548	72	the	the	DET
ftr-377	548	73	focus	focus	NOUN
ftr-377	548	74	of	of	ADP
ftr-377	548	75	an	an	DET
ftr-377	548	76	economic	economic	ADJ
ftr-377	548	77	substance	substance	NOUN
ftr-377	548	78	analysis	analysis	NOUN
ftr-377	548	79	would	would	AUX
ftr-377	548	80	shift	shift	VERB
ftr-377	548	81	to	to	ADP
ftr-377	548	82	assessing	assess	VERB
ftr-377	548	83	whether	whether	SCONJ
ftr-377	548	84	"	"	PUNCT
ftr-377	548	85	the	the	DET
ftr-377	548	86	tax	tax	NOUN
ftr-377	548	87	benefits	benefit	NOUN
ftr-377	548	88	are	be	AUX
ftr-377	548	89	clearly	clearly	ADV
ftr-377	548	90	consistent	consistent	ADJ
ftr-377	548	91	with	with	ADP
ftr-377	548	92	all	all	DET
ftr-377	548	93	applicable	applicable	ADJ
ftr-377	548	94	provisions	provision	NOUN
ftr-377	548	95	of	of	ADP
ftr-377	548	96	the	the	DET
ftr-377	548	97	code	code	NOUN
ftr-377	548	98	and	and	CCONJ
ftr-377	548	99	the	the	DET
ftr-377	548	100	purposes	purpose	NOUN
ftr-377	548	101	of	of	ADP
ftr-377	548	102	such	such	ADJ
ftr-377	548	103	provisions	provision	NOUN
ftr-377	548	104	.	.	PUNCT
ftr-377	549	1	97	97	NUM
ftr-377	549	2	an	an	DET
ftr-377	549	3	indiscriminate	indiscriminate	ADJ
ftr-377	549	4	fraction	fraction	NOUN
ftr-377	549	5	of	of	ADP
ftr-377	549	6	transactions	transaction	NOUN
ftr-377	549	7	satisfying	satisfy	VERB
ftr-377	549	8	the	the	DET
ftr-377	549	9	meaning	meaning	NOUN
ftr-377	549	10	,	,	PUNCT
ftr-377	549	11	but	but	CCONJ
ftr-377	549	12	not	not	PART
ftr-377	549	13	presumed	presume	VERB
ftr-377	549	14	purpose	purpose	NOUN
ftr-377	549	15	,	,	PUNCT
ftr-377	549	16	of	of	ADP
ftr-377	549	17	a	a	DET
ftr-377	549	18	tax	tax	NOUN
ftr-377	549	19	statute	statute	NOUN
ftr-377	549	20	,	,	PUNCT
ftr-377	549	21	would	would	AUX
ftr-377	549	22	fail	fail	VERB
ftr-377	549	23	to	to	PART
ftr-377	549	24	receive	receive	VERB
ftr-377	549	25	tax	tax	NOUN
ftr-377	549	26	benefits	benefit	NOUN
ftr-377	549	27	on	on	ADP
ftr-377	549	28	account	account	NOUN
ftr-377	549	29	of	of	ADP
ftr-377	549	30	insufficient	insufficient	ADJ
ftr-377	549	31	expected	expect	VERB
ftr-377	549	32	pretax	pretax	ADJ
ftr-377	549	33	profit	profit	NOUN
ftr-377	549	34	.	.	PUNCT
ftr-377	550	1	while	while	SCONJ
ftr-377	550	2	there	there	PRON
ftr-377	550	3	are	be	VERB
ftr-377	550	4	a	a	DET
ftr-377	550	5	number	number	NOUN
ftr-377	550	6	of	of	ADP
ftr-377	550	7	generic	generic	ADJ
ftr-377	550	8	difficulties	difficulty	NOUN
ftr-377	550	9	in	in	ADP
ftr-377	550	10	establishing	establish	VERB
ftr-377	550	11	the	the	DET
ftr-377	550	12	purpose	purpose	NOUN
ftr-377	550	13	of	of	ADP
ftr-377	550	14	legislation	legislation	NOUN
ftr-377	550	15	,	,	PUNCT
ftr-377	550	16	there	there	PRON
ftr-377	550	17	is	be	VERB
ftr-377	550	18	a	a	DET
ftr-377	550	19	particularly	particularly	ADV
ftr-377	550	20	prominent	prominent	ADJ
ftr-377	550	21	dilemma	dilemma	NOUN
ftr-377	550	22	applicable	applicable	ADJ
ftr-377	550	23	to	to	ADP
ftr-377	550	24	tax	tax	NOUN
ftr-377	550	25	laws	law	NOUN
ftr-377	550	26	.	.	PUNCT
ftr-377	551	1	unwelcome	unwelcome	ADJ
ftr-377	551	2	,	,	PUNCT
ftr-377	551	3	undesired	undesired	ADJ
ftr-377	551	4	consequences	consequence	NOUN
ftr-377	551	5	inevitably	inevitably	ADV
ftr-377	551	6	result	result	VERB
ftr-377	551	7	from	from	ADP
ftr-377	551	8	raising	raise	VERB
ftr-377	551	9	revenue	revenue	NOUN
ftr-377	551	10	.	.	PUNCT
ftr-377	552	1	98	98	NUM
ftr-377	552	2	for	for	ADP
ftr-377	552	3	example	example	NOUN
ftr-377	552	4	,	,	PUNCT
ftr-377	552	5	the	the	DET
ftr-377	552	6	primary	primary	ADJ
ftr-377	552	7	purpose	purpose	NOUN
ftr-377	552	8	of	of	ADP
ftr-377	552	9	the	the	DET
ftr-377	552	10	corporate	corporate	ADJ
ftr-377	552	11	income	income	NOUN
ftr-377	552	12	tax	tax	NOUN
ftr-377	552	13	is	be	AUX
ftr-377	552	14	to	to	PART
ftr-377	552	15	raise	raise	VERB
ftr-377	552	16	revenue	revenue	NOUN
ftr-377	552	17	,	,	PUNCT
ftr-377	552	18	with	with	SCONJ
ftr-377	552	19	the	the	DET
ftr-377	552	20	unavoidable	unavoidable	ADJ
ftr-377	552	21	fallout	fallout	NOUN
ftr-377	552	22	that	that	SCONJ
ftr-377	552	23	some	some	DET
ftr-377	552	24	businesses	business	NOUN
ftr-377	552	25	choose	choose	VERB
ftr-377	552	26	a	a	DET
ftr-377	552	27	less	less	ADV
ftr-377	552	28	suitable	suitable	ADJ
ftr-377	552	29	form	form	NOUN
ftr-377	552	30	of	of	ADP
ftr-377	552	31	organization.99	organization.99	NOUN
ftr-377	552	32	legislative	legislative	ADJ
ftr-377	552	33	intent	intent	NOUN
ftr-377	552	34	is	be	AUX
ftr-377	552	35	therefore	therefore	ADV
ftr-377	552	36	a	a	DET
ftr-377	552	37	specious	specious	ADJ
ftr-377	552	38	filter	filter	NOUN
ftr-377	552	39	for	for	ADP
ftr-377	552	40	applying	apply	VERB
ftr-377	552	41	the	the	DET
ftr-377	552	42	economic	economic	ADJ
ftr-377	552	43	substance	substance	NOUN
ftr-377	552	44	test	test	NOUN
ftr-377	552	45	in	in	ADP
ftr-377	552	46	the	the	DET
ftr-377	552	47	typical	typical	ADJ
ftr-377	552	48	case	case	NOUN
ftr-377	552	49	in	in	ADP
ftr-377	552	50	which	which	PRON
ftr-377	552	51	a	a	DET
ftr-377	552	52	tax	tax	NOUN
ftr-377	552	53	shelter	shelter	NOUN
ftr-377	552	54	is	be	AUX
ftr-377	552	55	challenged	challenge	VERB
ftr-377	552	56	.	.	PUNCT
ftr-377	553	1	after	after	ADV
ftr-377	553	2	all	all	ADV
ftr-377	553	3	,	,	PUNCT
ftr-377	553	4	it	it	PRON
ftr-377	553	5	is	be	AUX
ftr-377	553	6	unlikely	unlikely	ADJ
ftr-377	553	7	that	that	SCONJ
ftr-377	553	8	there	there	PRON
ftr-377	553	9	will	will	AUX
ftr-377	553	10	be	be	AUX
ftr-377	553	11	many	many	ADJ
ftr-377	553	12	cases	case	NOUN
ftr-377	553	13	in	in	ADP
ftr-377	553	14	which	which	PRON
ftr-377	553	15	any	any	DET
ftr-377	553	16	version	version	NOUN
ftr-377	553	17	of	of	ADP
ftr-377	553	18	an	an	DET
ftr-377	553	19	economic	economic	ADJ
ftr-377	553	20	substance	substance	NOUN
ftr-377	553	21	test	test	NOUN
ftr-377	553	22	proves	prove	VERB
ftr-377	553	23	decisive	decisive	ADJ
ftr-377	553	24	when	when	SCONJ
ftr-377	553	25	a	a	DET
ftr-377	553	26	transaction	transaction	NOUN
ftr-377	553	27	satisfies	satisfy	VERB
ftr-377	553	28	the	the	DET
ftr-377	553	29	literal	literal	ADJ
ftr-377	553	30	terms	term	NOUN
ftr-377	553	31	of	of	ADP
ftr-377	553	32	a	a	DET
ftr-377	553	33	statute	statute	NOUN
ftr-377	553	34	but	but	CCONJ
ftr-377	553	35	legislative	legislative	ADJ
ftr-377	553	36	history	history	NOUN
ftr-377	553	37	expressly	expressly	ADV
ftr-377	553	38	identifies	identify	VERB
ftr-377	553	39	the	the	DET
ftr-377	553	40	transaction	transaction	NOUN
ftr-377	553	41	as	as	ADP
ftr-377	553	42	beyond	beyond	ADP
ftr-377	553	43	the	the	DET
ftr-377	553	44	provision	provision	NOUN
ftr-377	553	45	's	's	PART
ftr-377	553	46	intended	intend	VERB
ftr-377	553	47	scope	scope	NOUN
ftr-377	553	48	.	.	PUNCT
ftr-377	554	1	in	in	ADP
ftr-377	554	2	theory	theory	NOUN
ftr-377	554	3	,	,	PUNCT
ftr-377	554	4	therefore	therefore	ADV
ftr-377	554	5	,	,	PUNCT
ftr-377	554	6	the	the	DET
ftr-377	554	7	provision	provision	NOUN
ftr-377	554	8	amounts	amount	VERB
ftr-377	554	9	to	to	ADP
ftr-377	554	10	subjecting	subject	VERB
ftr-377	554	11	the	the	DET
ftr-377	554	12	clarified	clarify	VERB
ftr-377	554	13	economic	economic	ADJ
ftr-377	554	14	substance	substance	NOUN
ftr-377	554	15	test	test	NOUN
ftr-377	554	16	to	to	ADP
ftr-377	554	17	virtually	virtually	ADV
ftr-377	554	18	all	all	DET
ftr-377	554	19	transactions	transaction	NOUN
ftr-377	554	20	satisfying	satisfy	VERB
ftr-377	554	21	the	the	DET
ftr-377	554	22	language	language	NOUN
ftr-377	554	23	of	of	ADP
ftr-377	554	24	the	the	DET
ftr-377	554	25	code	code	NOUN
ftr-377	554	26	unless	unless	SCONJ
ftr-377	554	27	they	they	PRON
ftr-377	554	28	are	be	AUX
ftr-377	554	29	expressly	expressly	ADV
ftr-377	554	30	blessed	bless	VERB
ftr-377	554	31	in	in	ADP
ftr-377	554	32	legislative	legislative	ADJ
ftr-377	554	33	history	history	NOUN
ftr-377	554	34	.	.	PUNCT
ftr-377	555	1	as	as	ADP
ftr-377	555	2	a	a	DET
ftr-377	555	3	practical	practical	ADJ
ftr-377	555	4	matter	matter	NOUN
ftr-377	555	5	,	,	PUNCT
ftr-377	555	6	however	however	ADV
ftr-377	555	7	,	,	PUNCT
ftr-377	555	8	this	this	PRON
ftr-377	555	9	would	would	AUX
ftr-377	555	10	simply	simply	ADV
ftr-377	555	11	force	force	VERB
ftr-377	555	12	the	the	DET
ftr-377	555	13	irs	irs	PROPN
ftr-377	555	14	and	and	CCONJ
ftr-377	555	15	the	the	DET
ftr-377	555	16	courts	court	NOUN
ftr-377	555	17	to	to	PART
ftr-377	555	18	specify	specify	VERB
ftr-377	555	19	when	when	SCONJ
ftr-377	555	20	the	the	DET
ftr-377	555	21	economic	economic	ADJ
ftr-377	555	22	substance	substance	NOUN
ftr-377	555	23	doctrine	doctrine	NOUN
ftr-377	555	24	was	be	AUX
ftr-377	555	25	really	really	ADV
ftr-377	555	26	relevant	relevant	ADJ
ftr-377	555	27	.	.	PUNCT
ftr-377	556	1	the	the	DET
ftr-377	556	2	contours	contours	NOUN
ftr-377	556	3	of	of	ADP
ftr-377	556	4	this	this	DET
ftr-377	556	5	"	"	PUNCT
ftr-377	556	6	clariflication	clariflication	NOUN
ftr-377	556	7	]	]	PUNCT
ftr-377	556	8	and	and	CCONJ
ftr-377	556	9	enhance[ment	enhance[ment	NOUN
ftr-377	556	10	]	]	X
ftr-377	556	11	"	"	PUNCT
ftr-377	556	12	'	'	PUNCT
ftr-377	556	13	00	00	NUM
ftr-377	556	14	of	of	ADP
ftr-377	556	15	the	the	DET
ftr-377	556	16	economic	economic	ADJ
ftr-377	556	17	substance	substance	NOUN
ftr-377	556	18	doctrine	doctrine	NOUN
ftr-377	556	19	are	be	AUX
ftr-377	556	20	so	so	ADV
ftr-377	556	21	nebulous	nebulous	ADJ
ftr-377	556	22	that	that	SCONJ
ftr-377	556	23	it	it	PRON
ftr-377	556	24	is	be	AUX
ftr-377	556	25	impossible	impossible	ADJ
ftr-377	556	26	to	to	PART
ftr-377	556	27	assess	assess	VERB
ftr-377	556	28	whether	whether	SCONJ
ftr-377	556	29	it	it	PRON
ftr-377	556	30	is	be	AUX
ftr-377	556	31	on	on	ADP
ftr-377	556	32	balance	balance	NOUN
ftr-377	556	33	beneficial	beneficial	ADJ
ftr-377	556	34	or	or	CCONJ
ftr-377	556	35	harmful	harmful	ADJ
ftr-377	556	36	.	.	PUNCT
ftr-377	557	1	96	96	NUM
ftr-377	557	2	.	.	PUNCT
ftr-377	557	3	section	section	NOUN
ftr-377	557	4	7701(o)(1	7701(o)(1	NUM
ftr-377	557	5	)	)	PUNCT
ftr-377	557	6	.	.	PUNCT
ftr-377	558	1	the	the	DET
ftr-377	558	2	house	house	PROPN
ftr-377	558	3	report	report	NOUN
ftr-377	558	4	does	do	AUX
ftr-377	558	5	suggest	suggest	VERB
ftr-377	558	6	several	several	ADJ
ftr-377	558	7	types	type	NOUN
ftr-377	558	8	of	of	ADP
ftr-377	558	9	transactions	transaction	NOUN
ftr-377	558	10	that	that	PRON
ftr-377	558	11	should	should	AUX
ftr-377	558	12	not	not	PART
ftr-377	558	13	be	be	AUX
ftr-377	558	14	affected	affect	VERB
ftr-377	558	15	by	by	ADP
ftr-377	558	16	the	the	DET
ftr-377	558	17	provision	provision	NOUN
ftr-377	558	18	,	,	PUNCT
ftr-377	558	19	although	although	SCONJ
ftr-377	558	20	it	it	PRON
ftr-377	558	21	fails	fail	VERB
ftr-377	558	22	to	to	PART
ftr-377	558	23	explain	explain	VERB
ftr-377	558	24	whether	whether	SCONJ
ftr-377	558	25	the	the	DET
ftr-377	558	26	reason	reason	NOUN
ftr-377	558	27	is	be	AUX
ftr-377	558	28	that	that	SCONJ
ftr-377	558	29	the	the	DET
ftr-377	558	30	economic	economic	ADJ
ftr-377	558	31	substance	substance	NOUN
ftr-377	558	32	doctrine	doctrine	NOUN
ftr-377	558	33	is	be	AUX
ftr-377	558	34	irrelevant	irrelevant	ADJ
ftr-377	558	35	in	in	ADP
ftr-377	558	36	those	those	DET
ftr-377	558	37	cases	case	NOUN
ftr-377	558	38	,	,	PUNCT
ftr-377	558	39	or	or	CCONJ
ftr-377	558	40	that	that	SCONJ
ftr-377	558	41	it	it	PRON
ftr-377	558	42	is	be	AUX
ftr-377	558	43	evident	evident	ADJ
ftr-377	558	44	that	that	SCONJ
ftr-377	558	45	the	the	DET
ftr-377	558	46	criteria	criterion	NOUN
ftr-377	558	47	of	of	ADP
ftr-377	558	48	a	a	DET
ftr-377	558	49	meaningful	meaningful	ADJ
ftr-377	558	50	non	non	ADJ
ftr-377	558	51	-	-	ADJ
ftr-377	558	52	tax	tax	ADJ
ftr-377	558	53	change	change	NOUN
ftr-377	558	54	in	in	ADP
ftr-377	558	55	position	position	NOUN
ftr-377	558	56	and	and	CCONJ
ftr-377	558	57	non	non	ADJ
ftr-377	558	58	-	-	ADJ
ftr-377	558	59	tax	tax	ADJ
ftr-377	558	60	purpose	purpose	NOUN
ftr-377	558	61	are	be	AUX
ftr-377	558	62	always	always	ADV
ftr-377	558	63	present	present	ADJ
ftr-377	558	64	.	.	PUNCT
ftr-377	559	1	h.	h.	PROPN
ftr-377	559	2	rep	rep	PROPN
ftr-377	559	3	.	.	PROPN
ftr-377	559	4	111	111	NUM
ftr-377	559	5	-	-	SYM
ftr-377	559	6	443	443	NUM
ftr-377	559	7	at	at	ADP
ftr-377	559	8	296	296	NUM
ftr-377	559	9	(	(	PUNCT
ftr-377	559	10	2010	2010	NUM
ftr-377	559	11	)	)	PUNCT
ftr-377	559	12	.	.	PUNCT
ftr-377	560	1	97	97	NUM
ftr-377	560	2	.	.	PUNCT
ftr-377	561	1	h.	h.	PROPN
ftr-377	561	2	rep	rep	PROPN
ftr-377	561	3	.	.	PROPN
ftr-377	561	4	111	111	NUM
ftr-377	561	5	-	-	SYM
ftr-377	561	6	443	443	NUM
ftr-377	561	7	at	at	ADP
ftr-377	561	8	296	296	NUM
ftr-377	561	9	n.	n.	NOUN
ftr-377	561	10	124	124	NUM
ftr-377	561	11	(	(	PUNCT
ftr-377	561	12	2010	2010	NUM
ftr-377	561	13	)	)	PUNCT
ftr-377	561	14	.	.	PUNCT
ftr-377	562	1	98	98	NUM
ftr-377	562	2	.	.	PUNCT
ftr-377	563	1	see	see	VERB
ftr-377	563	2	liam	liam	PROPN
ftr-377	563	3	murphy	murphy	PROPN
ftr-377	563	4	&	&	CCONJ
ftr-377	563	5	thomas	thomas	PROPN
ftr-377	563	6	nagel	nagel	PROPN
ftr-377	563	7	,	,	PUNCT
ftr-377	563	8	the	the	DET
ftr-377	563	9	myth	myth	NOUN
ftr-377	563	10	of	of	ADP
ftr-377	563	11	ownership	ownership	NOUN
ftr-377	563	12	98	98	NUM
ftr-377	563	13	(	(	PUNCT
ftr-377	563	14	"	"	PUNCT
ftr-377	563	15	[	[	X
ftr-377	563	16	t]ax	t]ax	PRON
ftr-377	563	17	distortions	distortion	NOUN
ftr-377	563	18	in	in	ADP
ftr-377	563	19	some	some	DET
ftr-377	563	20	form	form	NOUN
ftr-377	563	21	are	be	AUX
ftr-377	563	22	unavoidable	unavoidable	ADJ
ftr-377	563	23	.	.	PUNCT
ftr-377	564	1	"	"	PUNCT
ftr-377	564	2	)	)	PUNCT
ftr-377	564	3	;	;	PUNCT
ftr-377	564	4	see	see	VERB
ftr-377	564	5	generally	generally	ADV
ftr-377	564	6	harvey	harvey	PROPN
ftr-377	564	7	s.	s.	PROPN
ftr-377	564	8	rosen	rosen	PROPN
ftr-377	564	9	&	&	CCONJ
ftr-377	564	10	ted	ted	PROPN
ftr-377	564	11	gayer	gayer	PROPN
ftr-377	564	12	,	,	PUNCT
ftr-377	564	13	public	public	ADJ
ftr-377	564	14	finance	finance	NOUN
ftr-377	564	15	331	331	NUM
ftr-377	564	16	-	-	SYM
ftr-377	564	17	50	50	NUM
ftr-377	564	18	(	(	PUNCT
ftr-377	564	19	8th	8th	ADJ
ftr-377	564	20	ed	ed	NOUN
ftr-377	564	21	.	.	PROPN
ftr-377	564	22	2008	2008	NUM
ftr-377	564	23	)	)	PUNCT
ftr-377	564	24	.	.	PUNCT
ftr-377	565	1	99	99	NUM
ftr-377	565	2	.	.	PUNCT
ftr-377	566	1	see	see	VERB
ftr-377	566	2	alan	alan	PROPN
ftr-377	566	3	j.	j.	PROPN
ftr-377	566	4	auerbach	auerbach	PROPN
ftr-377	566	5	,	,	PUNCT
ftr-377	566	6	taxation	taxation	NOUN
ftr-377	566	7	and	and	CCONJ
ftr-377	566	8	corporate	corporate	ADJ
ftr-377	566	9	financial	financial	ADJ
ftr-377	566	10	policy	policy	NOUN
ftr-377	566	11	,	,	PUNCT
ftr-377	566	12	in	in	ADP
ftr-377	566	13	3	3	NUM
ftr-377	566	14	handbook	handbook	NOUN
ftr-377	566	15	of	of	ADP
ftr-377	566	16	public	public	ADJ
ftr-377	566	17	finance	finance	NOUN
ftr-377	566	18	1284	1284	NUM
ftr-377	566	19	(	(	PUNCT
ftr-377	566	20	alan	alan	PROPN
ftr-377	566	21	j.	j.	PROPN
ftr-377	566	22	auerbach	auerbach	PROPN
ftr-377	566	23	&	&	CCONJ
ftr-377	566	24	martin	martin	PROPN
ftr-377	566	25	feldstein	feldstein	PROPN
ftr-377	566	26	,	,	PUNCT
ftr-377	566	27	eds	ed	NOUN
ftr-377	566	28	.	.	NOUN
ftr-377	566	29	2002	2002	NUM
ftr-377	566	30	)	)	PUNCT
ftr-377	566	31	.	.	PUNCT
ftr-377	567	1	100	100	NUM
ftr-377	567	2	.	.	PUNCT
ftr-377	568	1	h.	h.	PROPN
ftr-377	568	2	rep	rep	PROPN
ftr-377	568	3	.	.	PROPN
ftr-377	568	4	111	111	NUM
ftr-377	568	5	-	-	SYM
ftr-377	568	6	443	443	NUM
ftr-377	568	7	at	at	ADP
ftr-377	568	8	295	295	NUM
ftr-377	568	9	(	(	PUNCT
ftr-377	568	10	2010	2010	NUM
ftr-377	568	11	)	)	PUNCT
ftr-377	568	12	.	.	PUNCT
ftr-377	569	1	2010	2010	NUM
ftr-377	569	2	]	]	PUNCT
ftr-377	569	3	florida	florida	PROPN
ftr-377	569	4	tax	tax	PROPN
ftr-377	569	5	review	review	NOUN
ftr-377	569	6	it	it	PRON
ftr-377	569	7	would	would	AUX
ftr-377	569	8	be	be	AUX
ftr-377	569	9	intriguing	intriguing	ADJ
ftr-377	569	10	to	to	PART
ftr-377	569	11	see	see	VERB
ftr-377	569	12	the	the	DET
ftr-377	569	13	supreme	supreme	PROPN
ftr-377	569	14	court	court	PROPN
ftr-377	569	15	attempt	attempt	NOUN
ftr-377	569	16	to	to	PART
ftr-377	569	17	harmonize	harmonize	VERB
ftr-377	569	18	this	this	DET
ftr-377	569	19	new	new	ADJ
ftr-377	569	20	iteration	iteration	NOUN
ftr-377	569	21	of	of	ADP
ftr-377	569	22	economic	economic	ADJ
ftr-377	569	23	substance	substance	NOUN
ftr-377	569	24	with	with	ADP
ftr-377	569	25	accepted	accept	VERB
ftr-377	569	26	principles	principle	NOUN
ftr-377	569	27	of	of	ADP
ftr-377	569	28	statutory	statutory	ADJ
ftr-377	569	29	interpretation	interpretation	NOUN
ftr-377	569	30	.	.	PUNCT
ftr-377	570	1	suppose	suppose	VERB
ftr-377	570	2	we	we	PRON
ftr-377	570	3	were	be	AUX
ftr-377	570	4	to	to	PART
ftr-377	570	5	say	say	VERB
ftr-377	570	6	that	that	SCONJ
ftr-377	570	7	the	the	DET
ftr-377	570	8	economic	economic	ADJ
ftr-377	570	9	substance	substance	NOUN
ftr-377	570	10	doctrine	doctrine	NOUN
ftr-377	570	11	is	be	AUX
ftr-377	570	12	relevant	relevant	ADJ
ftr-377	570	13	if	if	SCONJ
ftr-377	570	14	there	there	PRON
ftr-377	570	15	is	be	VERB
ftr-377	570	16	a	a	DET
ftr-377	570	17	significant	significant	ADJ
ftr-377	570	18	suspicion	suspicion	NOUN
ftr-377	570	19	that	that	SCONJ
ftr-377	570	20	a	a	DET
ftr-377	570	21	deduction	deduction	NOUN
ftr-377	570	22	,	,	PUNCT
ftr-377	570	23	although	although	SCONJ
ftr-377	570	24	allowable	allowable	ADJ
ftr-377	570	25	by	by	ADP
ftr-377	570	26	a	a	DET
ftr-377	570	27	statute	statute	NOUN
ftr-377	570	28	,	,	PUNCT
ftr-377	570	29	would	would	AUX
ftr-377	570	30	not	not	PART
ftr-377	570	31	have	have	AUX
ftr-377	570	32	been	be	AUX
ftr-377	570	33	within	within	ADP
ftr-377	570	34	congress	congress	PROPN
ftr-377	570	35	's	's	PART
ftr-377	570	36	intentions	intention	NOUN
ftr-377	570	37	:	:	PUNCT
ftr-377	570	38	congress	congress	PROPN
ftr-377	570	39	defined	define	VERB
ftr-377	570	40	a	a	DET
ftr-377	570	41	set	set	NOUN
ftr-377	570	42	s	s	PROPN
ftr-377	570	43	,	,	PUNCT
ftr-377	570	44	and	and	CCONJ
ftr-377	570	45	while	while	SCONJ
ftr-377	570	46	the	the	DET
ftr-377	570	47	definition	definition	NOUN
ftr-377	570	48	does	do	AUX
ftr-377	570	49	includes	include	VERB
ftr-377	570	50	x	x	PUNCT
ftr-377	570	51	as	as	ADP
ftr-377	570	52	an	an	DET
ftr-377	570	53	element	element	NOUN
ftr-377	570	54	,	,	PUNCT
ftr-377	570	55	the	the	DET
ftr-377	570	56	inclusion	inclusion	NOUN
ftr-377	570	57	of	of	ADP
ftr-377	570	58	x	x	PRON
ftr-377	570	59	was	be	AUX
ftr-377	570	60	not	not	PART
ftr-377	570	61	contemplated	contemplate	VERB
ftr-377	570	62	,	,	PUNCT
ftr-377	570	63	expected	expect	VERB
ftr-377	570	64	or	or	CCONJ
ftr-377	570	65	intended	intend	VERB
ftr-377	570	66	.	.	PUNCT
ftr-377	571	1	conceptually	conceptually	ADV
ftr-377	571	2	this	this	PRON
ftr-377	571	3	seems	seem	VERB
ftr-377	571	4	very	very	ADV
ftr-377	571	5	different	different	ADJ
ftr-377	571	6	than	than	ADP
ftr-377	571	7	familiar	familiar	ADJ
ftr-377	571	8	rationalizations	rationalization	NOUN
ftr-377	571	9	in	in	ADP
ftr-377	571	10	tax	tax	NOUN
ftr-377	571	11	law	law	NOUN
ftr-377	571	12	,	,	PUNCT
ftr-377	571	13	such	such	ADJ
ftr-377	571	14	as	as	ADP
ftr-377	571	15	the	the	DET
ftr-377	571	16	definition	definition	NOUN
ftr-377	571	17	of	of	ADP
ftr-377	571	18	an	an	DET
ftr-377	571	19	statutory	statutory	ADJ
ftr-377	571	20	merger	merger	NOUN
ftr-377	571	21	as	as	ADP
ftr-377	571	22	a	a	DET
ftr-377	571	23	reorganization	reorganization	NOUN
ftr-377	571	24	,	,	PUNCT
ftr-377	571	25	§	§	PROPN
ftr-377	571	26	368(a)(1)(a	368(a)(1)(a	NUM
ftr-377	571	27	)	)	PUNCT
ftr-377	571	28	,	,	PUNCT
ftr-377	571	29	in	in	ADP
ftr-377	571	30	which	which	PRON
ftr-377	571	31	the	the	DET
ftr-377	571	32	meaning	meaning	NOUN
ftr-377	571	33	of	of	ADP
ftr-377	571	34	the	the	DET
ftr-377	571	35	term	term	NOUN
ftr-377	571	36	reorganization	reorganization	NOUN
ftr-377	571	37	has	have	AUX
ftr-377	571	38	been	be	AUX
ftr-377	571	39	construed	construe	VERB
ftr-377	571	40	to	to	PART
ftr-377	571	41	require	require	VERB
ftr-377	571	42	significant	significant	ADJ
ftr-377	571	43	stock	stock	NOUN
ftr-377	571	44	consideration	consideration	NOUN
ftr-377	571	45	,	,	PUNCT
ftr-377	571	46	continuity	continuity	NOUN
ftr-377	571	47	of	of	ADP
ftr-377	571	48	business	business	NOUN
ftr-377	571	49	enterprise	enterprise	NOUN
ftr-377	571	50	,	,	PUNCT
ftr-377	571	51	and	and	CCONJ
ftr-377	571	52	so	so	ADV
ftr-377	571	53	on	on	ADV
ftr-377	571	54	,	,	PUNCT
ftr-377	571	55	although	although	SCONJ
ftr-377	571	56	these	these	DET
ftr-377	571	57	conditions	condition	NOUN
ftr-377	571	58	were	be	AUX
ftr-377	571	59	not	not	PART
ftr-377	571	60	included	include	VERB
ftr-377	571	61	in	in	ADP
ftr-377	571	62	the	the	DET
ftr-377	571	63	relevant	relevant	ADJ
ftr-377	571	64	statutory	statutory	ADJ
ftr-377	571	65	text.1	text.1	PROPN
ftr-377	571	66	'	'	PUNCT
ftr-377	571	67	in	in	ADP
ftr-377	571	68	these	these	DET
ftr-377	571	69	familiar	familiar	ADJ
ftr-377	571	70	cases	case	NOUN
ftr-377	571	71	,	,	PUNCT
ftr-377	571	72	the	the	DET
ftr-377	571	73	theory	theory	NOUN
ftr-377	571	74	seems	seem	VERB
ftr-377	571	75	to	to	PART
ftr-377	571	76	be	be	AUX
ftr-377	571	77	that	that	SCONJ
ftr-377	571	78	the	the	DET
ftr-377	571	79	words	word	NOUN
ftr-377	571	80	of	of	ADP
ftr-377	571	81	a	a	DET
ftr-377	571	82	tax	tax	NOUN
ftr-377	571	83	provision	provision	NOUN
ftr-377	571	84	must	must	AUX
ftr-377	571	85	be	be	AUX
ftr-377	571	86	understood	understand	VERB
ftr-377	571	87	in	in	ADP
ftr-377	571	88	the	the	DET
ftr-377	571	89	proper	proper	ADJ
ftr-377	571	90	context	context	NOUN
ftr-377	571	91	.	.	PUNCT
ftr-377	572	1	so	so	ADV
ftr-377	572	2	in	in	ADP
ftr-377	572	3	the	the	DET
ftr-377	572	4	case	case	NOUN
ftr-377	572	5	of	of	ADP
ftr-377	572	6	an	an	DET
ftr-377	572	7	a	a	DET
ftr-377	572	8	reorganization	reorganization	NOUN
ftr-377	572	9	,	,	PUNCT
ftr-377	572	10	the	the	DET
ftr-377	572	11	term	term	NOUN
ftr-377	572	12	statutory	statutory	ADJ
ftr-377	572	13	merger	merger	NOUN
ftr-377	572	14	does	do	AUX
ftr-377	572	15	not	not	PART
ftr-377	572	16	mean	mean	VERB
ftr-377	572	17	just	just	ADV
ftr-377	572	18	any	any	DET
ftr-377	572	19	merger	merger	NOUN
ftr-377	572	20	valid	valid	ADJ
ftr-377	572	21	under	under	ADP
ftr-377	572	22	state	state	NOUN
ftr-377	572	23	corporate	corporate	ADJ
ftr-377	572	24	law	law	NOUN
ftr-377	572	25	.	.	PUNCT
ftr-377	573	1	the	the	DET
ftr-377	573	2	legislative	legislative	ADJ
ftr-377	573	3	history	history	NOUN
ftr-377	573	4	of	of	ADP
ftr-377	573	5	the	the	DET
ftr-377	573	6	new	new	ADJ
ftr-377	573	7	economic	economic	ADJ
ftr-377	573	8	substance	substance	NOUN
ftr-377	573	9	provision	provision	NOUN
ftr-377	573	10	does	do	AUX
ftr-377	573	11	not	not	PART
ftr-377	573	12	,	,	PUNCT
ftr-377	573	13	however	however	ADV
ftr-377	573	14	,	,	PUNCT
ftr-377	573	15	adopt	adopt	VERB
ftr-377	573	16	this	this	DET
ftr-377	573	17	interpretive	interpretive	ADJ
ftr-377	573	18	strategy	strategy	NOUN
ftr-377	573	19	.	.	PUNCT
ftr-377	574	1	instead	instead	ADV
ftr-377	574	2	,	,	PUNCT
ftr-377	574	3	it	it	PRON
ftr-377	574	4	maintains	maintain	VERB
ftr-377	574	5	that	that	SCONJ
ftr-377	574	6	"	"	PUNCT
ftr-377	574	7	the	the	DET
ftr-377	574	8	fact	fact	NOUN
ftr-377	574	9	that	that	SCONJ
ftr-377	574	10	a	a	DET
ftr-377	574	11	transaction	transaction	NOUN
ftr-377	574	12	does	do	AUX
ftr-377	574	13	meet	meet	VERB
ftr-377	574	14	the	the	DET
ftr-377	574	15	requirements	requirement	NOUN
ftr-377	574	16	for	for	ADP
ftr-377	574	17	specific	specific	ADJ
ftr-377	574	18	treatment	treatment	NOUN
ftr-377	574	19	under	under	ADP
ftr-377	574	20	any	any	DET
ftr-377	574	21	provision	provision	NOUN
ftr-377	574	22	of	of	ADP
ftr-377	574	23	the	the	DET
ftr-377	574	24	code	code	NOUN
ftr-377	574	25	is	be	AUX
ftr-377	574	26	not	not	PART
ftr-377	574	27	determinative	determinative	ADJ
ftr-377	574	28	of	of	ADP
ftr-377	574	29	whether	whether	SCONJ
ftr-377	574	30	a	a	DET
ftr-377	574	31	transaction	transaction	NOUN
ftr-377	574	32	or	or	CCONJ
ftr-377	574	33	a	a	DET
ftr-377	574	34	series	series	NOUN
ftr-377	574	35	of	of	ADP
ftr-377	574	36	transactions	transaction	NOUN
ftr-377	574	37	of	of	ADP
ftr-377	574	38	which	which	PRON
ftr-377	574	39	it	it	PRON
ftr-377	574	40	is	be	AUX
ftr-377	574	41	a	a	DET
ftr-377	574	42	part	part	NOUN
ftr-377	574	43	has	have	AUX
ftr-377	574	44	economic	economic	ADJ
ftr-377	574	45	substance	substance	NOUN
ftr-377	574	46	.	.	PUNCT
ftr-377	574	47	'	'	PUNCT
ftr-377	575	1	0	0	NUM
ftr-377	575	2	2	2	NUM
ftr-377	575	3	this	this	DET
ftr-377	575	4	formulation	formulation	NOUN
ftr-377	575	5	seems	seem	VERB
ftr-377	575	6	to	to	PART
ftr-377	575	7	suggest	suggest	VERB
ftr-377	575	8	not	not	PART
ftr-377	575	9	only	only	ADV
ftr-377	575	10	that	that	SCONJ
ftr-377	575	11	the	the	DET
ftr-377	575	12	meaning	meaning	NOUN
ftr-377	575	13	of	of	ADP
ftr-377	575	14	a	a	DET
ftr-377	575	15	provision	provision	NOUN
ftr-377	575	16	may	may	AUX
ftr-377	575	17	diverge	diverge	VERB
ftr-377	575	18	from	from	ADP
ftr-377	575	19	the	the	DET
ftr-377	575	20	result	result	NOUN
ftr-377	575	21	of	of	ADP
ftr-377	575	22	a	a	DET
ftr-377	575	23	literal	literal	ADJ
ftr-377	575	24	reading	reading	NOUN
ftr-377	575	25	-	-	PUNCT
ftr-377	575	26	a	a	DET
ftr-377	575	27	fairly	fairly	ADV
ftr-377	575	28	routine	routine	ADJ
ftr-377	575	29	outcome	outcome	NOUN
ftr-377	575	30	in	in	ADP
ftr-377	575	31	statutory	statutory	ADJ
ftr-377	575	32	interpretation	interpretation	NOUN
ftr-377	575	33	'	'	PUNCT
ftr-377	575	34	°	°	ADP
ftr-377	575	35	3	3	NUM
ftr-377	575	36	-	-	PUNCT
ftr-377	575	37	but	but	CCONJ
ftr-377	575	38	further	far	ADV
ftr-377	575	39	,	,	PUNCT
ftr-377	575	40	more	more	ADV
ftr-377	575	41	creatively	creatively	ADV
ftr-377	575	42	,	,	PUNCT
ftr-377	575	43	that	that	SCONJ
ftr-377	575	44	the	the	DET
ftr-377	575	45	meaning	meaning	NOUN
ftr-377	575	46	of	of	ADP
ftr-377	575	47	a	a	DET
ftr-377	575	48	provision	provision	NOUN
ftr-377	575	49	can	can	AUX
ftr-377	575	50	not	not	PART
ftr-377	575	51	always	always	ADV
ftr-377	575	52	be	be	AUX
ftr-377	575	53	taken	take	VERB
ftr-377	575	54	literally	literally	ADV
ftr-377	575	55	.	.	PUNCT
ftr-377	576	1	new	new	ADJ
ftr-377	576	2	legislation	legislation	NOUN
ftr-377	576	3	that	that	PRON
ftr-377	576	4	required	require	VERB
ftr-377	576	5	every	every	DET
ftr-377	576	6	transaction	transaction	NOUN
ftr-377	576	7	-	-	PUNCT
ftr-377	576	8	or	or	CCONJ
ftr-377	576	9	specified	specified	ADJ
ftr-377	576	10	transactions	transaction	NOUN
ftr-377	576	11	-	-	PUNCT
ftr-377	576	12	to	to	PART
ftr-377	576	13	possess	possess	VERB
ftr-377	576	14	economic	economic	ADJ
ftr-377	576	15	substance	substance	NOUN
ftr-377	576	16	,	,	PUNCT
ftr-377	576	17	in	in	ADP
ftr-377	576	18	addition	addition	NOUN
ftr-377	576	19	to	to	ADP
ftr-377	576	20	meeting	meet	VERB
ftr-377	576	21	the	the	DET
ftr-377	576	22	requirements	requirement	NOUN
ftr-377	576	23	of	of	ADP
ftr-377	576	24	any	any	DET
ftr-377	576	25	other	other	ADJ
ftr-377	576	26	tax	tax	NOUN
ftr-377	576	27	provision	provision	NOUN
ftr-377	576	28	,	,	PUNCT
ftr-377	576	29	would	would	AUX
ftr-377	576	30	alter	alter	VERB
ftr-377	576	31	the	the	DET
ftr-377	576	32	affects	affect	NOUN
ftr-377	576	33	of	of	ADP
ftr-377	576	34	many	many	ADJ
ftr-377	576	35	provisions	provision	NOUN
ftr-377	576	36	of	of	ADP
ftr-377	576	37	the	the	DET
ftr-377	576	38	code	code	NOUN
ftr-377	576	39	without	without	ADP
ftr-377	576	40	,	,	PUNCT
ftr-377	576	41	however	however	ADV
ftr-377	576	42	,	,	PUNCT
ftr-377	576	43	altering	alter	VERB
ftr-377	576	44	their	their	PRON
ftr-377	576	45	meanings	meaning	NOUN
ftr-377	576	46	.	.	PUNCT
ftr-377	577	1	but	but	CCONJ
ftr-377	577	2	the	the	DET
ftr-377	577	3	new	new	ADJ
ftr-377	577	4	§	§	PROPN
ftr-377	577	5	7701(o	7701(o	NUM
ftr-377	577	6	)	)	PUNCT
ftr-377	577	7	does	do	AUX
ftr-377	577	8	not	not	PART
ftr-377	577	9	adopt	adopt	VERB
ftr-377	577	10	this	this	DET
ftr-377	577	11	approach	approach	NOUN
ftr-377	577	12	either	either	ADV
ftr-377	577	13	;	;	PUNCT
ftr-377	577	14	it	it	PRON
ftr-377	577	15	does	do	AUX
ftr-377	577	16	not	not	PART
ftr-377	577	17	supplement	supplement	VERB
ftr-377	577	18	the	the	DET
ftr-377	577	19	code	code	NOUN
ftr-377	577	20	in	in	ADP
ftr-377	577	21	that	that	DET
ftr-377	577	22	way	way	NOUN
ftr-377	577	23	.	.	PUNCT
ftr-377	578	1	from	from	ADP
ftr-377	578	2	the	the	DET
ftr-377	578	3	perspective	perspective	NOUN
ftr-377	578	4	of	of	ADP
ftr-377	578	5	the	the	DET
ftr-377	578	6	legislative	legislative	ADJ
ftr-377	578	7	history	history	NOUN
ftr-377	578	8	,	,	PUNCT
ftr-377	578	9	transactions	transaction	NOUN
ftr-377	578	10	that	that	PRON
ftr-377	578	11	fall	fall	VERB
ftr-377	578	12	within	within	ADP
ftr-377	578	13	the	the	DET
ftr-377	578	14	meaning	meaning	NOUN
ftr-377	578	15	(	(	PUNCT
ftr-377	578	16	and	and	CCONJ
ftr-377	578	17	not	not	PART
ftr-377	578	18	just	just	ADV
ftr-377	578	19	the	the	DET
ftr-377	578	20	literal	literal	ADJ
ftr-377	578	21	terms	term	NOUN
ftr-377	578	22	)	)	PUNCT
ftr-377	578	23	of	of	ADP
ftr-377	578	24	a	a	DET
ftr-377	578	25	particular	particular	ADJ
ftr-377	578	26	tax	tax	NOUN
ftr-377	578	27	statute	statute	NOUN
ftr-377	578	28	may	may	AUX
ftr-377	578	29	be	be	AUX
ftr-377	578	30	penalized	penalize	VERB
ftr-377	578	31	for	for	ADP
ftr-377	578	32	lacking	lack	VERB
ftr-377	578	33	economic	economic	ADJ
ftr-377	578	34	substance	substance	NOUN
ftr-377	578	35	,	,	PUNCT
ftr-377	578	36	but	but	CCONJ
ftr-377	578	37	there	there	PRON
ftr-377	578	38	is	be	VERB
ftr-377	578	39	no	no	DET
ftr-377	578	40	general	general	ADJ
ftr-377	578	41	requirement	requirement	NOUN
ftr-377	578	42	that	that	SCONJ
ftr-377	578	43	transactions	transaction	NOUN
ftr-377	578	44	have	have	AUX
ftr-377	578	45	economic	economic	ADJ
ftr-377	578	46	substance	substance	NOUN
ftr-377	578	47	.	.	PUNCT
ftr-377	579	1	nor	nor	CCONJ
ftr-377	579	2	is	be	AUX
ftr-377	579	3	there	there	PRON
ftr-377	579	4	a	a	DET
ftr-377	579	5	description	description	NOUN
ftr-377	579	6	of	of	ADP
ftr-377	579	7	a	a	DET
ftr-377	579	8	category	category	NOUN
ftr-377	579	9	of	of	ADP
ftr-377	579	10	transactions	transaction	NOUN
ftr-377	579	11	that	that	PRON
ftr-377	579	12	must	must	AUX
ftr-377	579	13	have	have	VERB
ftr-377	579	14	economic	economic	ADJ
ftr-377	579	15	substance	substance	NOUN
ftr-377	579	16	.	.	PUNCT
ftr-377	580	1	from	from	ADP
ftr-377	580	2	this	this	DET
ftr-377	580	3	perspective	perspective	NOUN
ftr-377	580	4	,	,	PUNCT
ftr-377	580	5	the	the	DET
ftr-377	580	6	economic	economic	ADJ
ftr-377	580	7	substance	substance	NOUN
ftr-377	580	8	doctrine	doctrine	NOUN
ftr-377	580	9	would	would	AUX
ftr-377	580	10	not	not	PART
ftr-377	580	11	only	only	ADV
ftr-377	580	12	lack	lack	VERB
ftr-377	580	13	a	a	DET
ftr-377	580	14	basis	basis	NOUN
ftr-377	580	15	in	in	ADP
ftr-377	580	16	economics	economic	NOUN
ftr-377	580	17	.	.	PUNCT
ftr-377	581	1	it	it	PRON
ftr-377	581	2	would	would	AUX
ftr-377	581	3	not	not	PART
ftr-377	581	4	appear	appear	VERB
ftr-377	581	5	to	to	PART
ftr-377	581	6	have	have	VERB
ftr-377	581	7	a	a	DET
ftr-377	581	8	coherent	coherent	ADJ
ftr-377	581	9	foundation	foundation	NOUN
ftr-377	581	10	in	in	ADP
ftr-377	581	11	conventional	conventional	ADJ
ftr-377	581	12	statutory	statutory	ADJ
ftr-377	581	13	interpretation	interpretation	NOUN
ftr-377	581	14	.	.	PUNCT
ftr-377	582	1	(	(	PUNCT
ftr-377	582	2	this	this	DET
ftr-377	582	3	observation	observation	NOUN
ftr-377	582	4	about	about	ADP
ftr-377	582	5	§	§	PROPN
ftr-377	582	6	7701(o	7701(o	NUM
ftr-377	582	7	)	)	PUNCT
ftr-377	582	8	,	,	PUNCT
ftr-377	582	9	or	or	CCONJ
ftr-377	582	10	at	at	ADP
ftr-377	582	11	least	least	ADJ
ftr-377	582	12	its	its	PRON
ftr-377	582	13	legislative	legislative	ADJ
ftr-377	582	14	101	101	NUM
ftr-377	582	15	see	see	NOUN
ftr-377	582	16	,	,	PUNCT
ftr-377	582	17	e.g.	e.g.	ADV
ftr-377	582	18	,	,	PUNCT
ftr-377	582	19	pinellas	pinellas	PROPN
ftr-377	582	20	ice	ice	PROPN
ftr-377	582	21	&	&	CCONJ
ftr-377	582	22	cold	cold	PROPN
ftr-377	582	23	storage	storage	PROPN
ftr-377	582	24	co.	co.	PROPN
ftr-377	582	25	v	v	PROPN
ftr-377	582	26	commissioner	commissioner	NOUN
ftr-377	582	27	,	,	PUNCT
ftr-377	582	28	287	287	NUM
ftr-377	582	29	u.s	u.s	PROPN
ftr-377	582	30	.	.	PROPN
ftr-377	582	31	462	462	NUM
ftr-377	582	32	,	,	PUNCT
ftr-377	582	33	469	469	NUM
ftr-377	582	34	(	(	PUNCT
ftr-377	582	35	1933	1933	NUM
ftr-377	582	36	)	)	PUNCT
ftr-377	582	37	;	;	PUNCT
ftr-377	582	38	see	see	VERB
ftr-377	582	39	also	also	ADV
ftr-377	582	40	boris	boris	PROPN
ftr-377	582	41	i.	i.	PROPN
ftr-377	582	42	bittker	bittker	PROPN
ftr-377	582	43	&	&	CCONJ
ftr-377	582	44	james	james	PROPN
ftr-377	582	45	s.	s.	PROPN
ftr-377	582	46	eustice	eustice	PROPN
ftr-377	582	47	,	,	PUNCT
ftr-377	582	48	federal	federal	ADJ
ftr-377	582	49	income	income	NOUN
ftr-377	582	50	taxation	taxation	NOUN
ftr-377	582	51	of	of	ADP
ftr-377	582	52	corporations	corporation	NOUN
ftr-377	582	53	and	and	CCONJ
ftr-377	582	54	shareholders	shareholder	NOUN
ftr-377	582	55	12.21[2	12.21[2	NUM
ftr-377	582	56	]	]	X
ftr-377	582	57	(	(	PUNCT
ftr-377	582	58	7th	7th	ADJ
ftr-377	582	59	ed	ed	NOUN
ftr-377	582	60	.	.	PROPN
ftr-377	582	61	2000	2000	NUM
ftr-377	582	62	)	)	PUNCT
ftr-377	582	63	.	.	PUNCT
ftr-377	583	1	102	102	NUM
ftr-377	583	2	.	.	PUNCT
ftr-377	584	1	h.	h.	PROPN
ftr-377	584	2	rep	rep	PROPN
ftr-377	584	3	.	.	PROPN
ftr-377	584	4	111	111	NUM
ftr-377	584	5	-	-	SYM
ftr-377	584	6	443	443	NUM
ftr-377	584	7	at	at	ADP
ftr-377	584	8	296	296	NUM
ftr-377	584	9	(	(	PUNCT
ftr-377	584	10	2010	2010	NUM
ftr-377	584	11	)	)	PUNCT
ftr-377	584	12	.	.	PUNCT
ftr-377	585	1	103	103	NUM
ftr-377	585	2	.	.	X
ftr-377	586	1	e.g.	e.g.	ADV
ftr-377	586	2	,	,	PUNCT
ftr-377	586	3	lewis	lewis	PROPN
ftr-377	586	4	v.	v.	PROPN
ftr-377	586	5	united	united	PROPN
ftr-377	586	6	states	states	PROPN
ftr-377	586	7	,	,	PUNCT
ftr-377	586	8	523	523	NUM
ftr-377	586	9	u.s	u.s	PROPN
ftr-377	586	10	.	.	PROPN
ftr-377	586	11	155	155	NUM
ftr-377	586	12	,	,	PUNCT
ftr-377	586	13	160	160	NUM
ftr-377	586	14	(	(	PUNCT
ftr-377	586	15	1998	1998	NUM
ftr-377	586	16	)	)	PUNCT
ftr-377	586	17	.	.	PUNCT
ftr-377	587	1	[	[	X
ftr-377	587	2	vol9:9	vol9:9	NOUN
ftr-377	587	3	economics	economic	NOUN
ftr-377	587	4	and	and	CCONJ
ftr-377	587	5	economic	economic	ADJ
ftr-377	587	6	substance	substance	NOUN
ftr-377	587	7	history	history	NOUN
ftr-377	587	8	,	,	PUNCT
ftr-377	587	9	echoes	echo	VERB
ftr-377	587	10	similar	similar	ADJ
ftr-377	587	11	points	point	NOUN
ftr-377	587	12	about	about	ADP
ftr-377	587	13	the	the	DET
ftr-377	587	14	economic	economic	ADJ
ftr-377	587	15	substance	substance	NOUN
ftr-377	587	16	case	case	NOUN
ftr-377	587	17	law	law	NOUN
ftr-377	587	18	made	make	VERB
ftr-377	587	19	by	by	ADP
ftr-377	587	20	joseph	joseph	PROPN
ftr-377	587	21	bankman	bankman	PROPN
ftr-377	587	22	and	and	CCONJ
ftr-377	587	23	joseph	joseph	PROPN
ftr-377	587	24	isenbergh	isenbergh	PROPN
ftr-377	587	25	,	,	PUNCT
ftr-377	587	26	discussed	discuss	VERB
ftr-377	587	27	in	in	ADP
ftr-377	587	28	§	§	PROPN
ftr-377	587	29	ii.a	ii.a	NOUN
ftr-377	587	30	and	and	CCONJ
ftr-377	587	31	summarized	summarize	VERB
ftr-377	587	32	in	in	ADP
ftr-377	587	33	items	item	NOUN
ftr-377	587	34	10	10	NUM
ftr-377	587	35	and	and	CCONJ
ftr-377	587	36	11	11	NUM
ftr-377	587	37	of§	of§	ADV
ftr-377	587	38	ii.d	ii.d	PRON
ftr-377	587	39	.	.	PUNCT
ftr-377	587	40	)	)	PUNCT
ftr-377	588	1	f.	f.	NOUN
ftr-377	589	1	the	the	DET
ftr-377	589	2	noble	noble	ADJ
ftr-377	589	3	dream	dream	NOUN
ftr-377	589	4	the	the	DET
ftr-377	589	5	inspiration	inspiration	NOUN
ftr-377	589	6	for	for	ADP
ftr-377	589	7	the	the	DET
ftr-377	589	8	economic	economic	ADJ
ftr-377	589	9	substance	substance	NOUN
ftr-377	589	10	doctrine	doctrine	NOUN
ftr-377	589	11	seems	seem	VERB
ftr-377	589	12	to	to	PART
ftr-377	589	13	be	be	AUX
ftr-377	589	14	the	the	DET
ftr-377	589	15	conviction	conviction	NOUN
ftr-377	589	16	that	that	SCONJ
ftr-377	589	17	certain	certain	ADJ
ftr-377	589	18	transactions	transaction	NOUN
ftr-377	589	19	are	be	AUX
ftr-377	589	20	transparently	transparently	ADV
ftr-377	589	21	wasteful	wasteful	ADJ
ftr-377	589	22	in	in	ADP
ftr-377	589	23	a	a	DET
ftr-377	589	24	way	way	NOUN
ftr-377	589	25	that	that	PRON
ftr-377	589	26	no	no	DET
ftr-377	589	27	legislature	legislature	NOUN
ftr-377	589	28	could	could	AUX
ftr-377	589	29	have	have	AUX
ftr-377	589	30	meant	mean	VERB
ftr-377	589	31	to	to	ADP
ftr-377	589	32	sanction	sanction	NOUN
ftr-377	589	33	.	.	PUNCT
ftr-377	590	1	courts	court	NOUN
ftr-377	590	2	and	and	CCONJ
ftr-377	590	3	most	most	ADJ
ftr-377	590	4	supporters	supporter	NOUN
ftr-377	590	5	of	of	ADP
ftr-377	590	6	the	the	DET
ftr-377	590	7	doctrine	doctrine	NOUN
ftr-377	590	8	do	do	AUX
ftr-377	590	9	recognize	recognize	VERB
ftr-377	590	10	that	that	SCONJ
ftr-377	590	11	taxes	taxis	NOUN
ftr-377	590	12	and	and	CCONJ
ftr-377	590	13	regulation	regulation	NOUN
ftr-377	590	14	inevitably	inevitably	ADV
ftr-377	590	15	distort	distort	VERB
ftr-377	590	16	business	business	NOUN
ftr-377	590	17	decisions	decision	NOUN
ftr-377	590	18	.	.	PUNCT
ftr-377	591	1	so	so	ADV
ftr-377	591	2	while	while	SCONJ
ftr-377	591	3	absent	absent	ADJ
ftr-377	591	4	taxation	taxation	NOUN
ftr-377	591	5	one	one	PRON
ftr-377	591	6	might	might	AUX
ftr-377	591	7	expect	expect	VERB
ftr-377	591	8	a	a	DET
ftr-377	591	9	business	business	NOUN
ftr-377	591	10	to	to	PART
ftr-377	591	11	follow	follow	VERB
ftr-377	591	12	path	path	NOUN
ftr-377	591	13	x	x	PUNCT
ftr-377	591	14	in	in	ADP
ftr-377	591	15	figure	figure	NOUN
ftr-377	591	16	6	6	NUM
ftr-377	591	17	,	,	PUNCT
ftr-377	591	18	below	below	ADV
ftr-377	591	19	,	,	PUNCT
ftr-377	591	20	something	something	PRON
ftr-377	591	21	like	like	ADP
ftr-377	591	22	path	path	NOUN
ftr-377	591	23	y	y	PROPN
ftr-377	591	24	might	might	AUX
ftr-377	591	25	be	be	AUX
ftr-377	591	26	justified	justify	VERB
ftr-377	591	27	in	in	ADP
ftr-377	591	28	the	the	DET
ftr-377	591	29	real	real	ADJ
ftr-377	591	30	world	world	NOUN
ftr-377	591	31	to	to	PART
ftr-377	591	32	achieve	achieve	VERB
ftr-377	591	33	a	a	DET
ftr-377	591	34	worthwhile	worthwhile	ADJ
ftr-377	591	35	economic	economic	ADJ
ftr-377	591	36	objective	objective	NOUN
ftr-377	591	37	.	.	PUNCT
ftr-377	592	1	figure	figure	VERB
ftr-377	592	2	6	6	NUM
ftr-377	592	3	x	x	SYM
ftr-377	592	4	b	b	NOUN
ftr-377	592	5	>	>	X
ftr-377	592	6	on	on	ADP
ftr-377	592	7	the	the	DET
ftr-377	592	8	other	other	ADJ
ftr-377	592	9	hand	hand	NOUN
ftr-377	592	10	,	,	PUNCT
ftr-377	592	11	deliberately	deliberately	ADV
ftr-377	592	12	setting	set	VERB
ftr-377	592	13	out	out	ADP
ftr-377	592	14	on	on	ADP
ftr-377	592	15	a	a	DET
ftr-377	592	16	course	course	NOUN
ftr-377	592	17	like	like	ADP
ftr-377	592	18	path	path	NOUN
ftr-377	592	19	z	z	PROPN
ftr-377	592	20	,	,	PUNCT
ftr-377	592	21	in	in	ADP
ftr-377	592	22	figure	figure	NOUN
ftr-377	592	23	7	7	NUM
ftr-377	592	24	,	,	PUNCT
ftr-377	592	25	below	below	ADV
ftr-377	592	26	,	,	PUNCT
ftr-377	592	27	is	be	AUX
ftr-377	592	28	suspect	suspect	ADJ
ftr-377	592	29	.	.	PUNCT
ftr-377	593	1	figure	figure	VERB
ftr-377	593	2	7	7	NUM
ftr-377	593	3	path	path	NOUN
ftr-377	593	4	z	z	NOUN
ftr-377	593	5	seems	seem	VERB
ftr-377	593	6	clearly	clearly	ADV
ftr-377	593	7	wasteful	wasteful	ADJ
ftr-377	593	8	of	of	ADP
ftr-377	593	9	resources	resource	NOUN
ftr-377	593	10	on	on	ADP
ftr-377	593	11	account	account	NOUN
ftr-377	593	12	of	of	ADP
ftr-377	593	13	its	its	PRON
ftr-377	593	14	loop	loop	NOUN
ftr-377	593	15	:	:	PUNCT
ftr-377	593	16	even	even	ADV
ftr-377	593	17	an	an	DET
ftr-377	593	18	outside	outside	ADJ
ftr-377	593	19	observer	observer	NOUN
ftr-377	593	20	with	with	ADP
ftr-377	593	21	no	no	DET
ftr-377	593	22	special	special	ADJ
ftr-377	593	23	knowledge	knowledge	NOUN
ftr-377	593	24	of	of	ADP
ftr-377	593	25	the	the	DET
ftr-377	593	26	business	business	NOUN
ftr-377	593	27	terrain	terrain	NOUN
ftr-377	593	28	can	can	AUX
ftr-377	593	29	be	be	AUX
ftr-377	593	30	confident	confident	ADJ
ftr-377	593	31	that	that	SCONJ
ftr-377	593	32	a	a	DET
ftr-377	593	33	course	course	NOUN
ftr-377	593	34	such	such	ADJ
ftr-377	593	35	as	as	ADP
ftr-377	593	36	path	path	NOUN
ftr-377	593	37	z	z	PROPN
ftr-377	593	38	*	*	PUNCT
ftr-377	593	39	in	in	ADP
ftr-377	593	40	figure	figure	NOUN
ftr-377	593	41	8	8	NUM
ftr-377	593	42	,	,	PUNCT
ftr-377	593	43	below	below	ADP
ftr-377	593	44	identical	identical	ADJ
ftr-377	593	45	except	except	SCONJ
ftr-377	593	46	that	that	SCONJ
ftr-377	593	47	the	the	DET
ftr-377	593	48	loop	loop	NOUN
ftr-377	593	49	is	be	AUX
ftr-377	593	50	excised	excise	VERB
ftr-377	593	51	is	be	AUX
ftr-377	593	52	a	a	DET
ftr-377	593	53	more	more	ADV
ftr-377	593	54	efficient	efficient	ADJ
ftr-377	593	55	means	mean	NOUN
ftr-377	593	56	of	of	ADP
ftr-377	593	57	realizing	realize	VERB
ftr-377	593	58	whatever	whatever	DET
ftr-377	593	59	business	business	NOUN
ftr-377	593	60	objective	objective	ADJ
ftr-377	593	61	path	path	NOUN
ftr-377	593	62	z	z	PROPN
ftr-377	593	63	would	would	AUX
ftr-377	593	64	accomplish	accomplish	VERB
ftr-377	593	65	.	.	PUNCT
ftr-377	594	1	20101	20101	NUM
ftr-377	594	2	florida	florida	PROPN
ftr-377	594	3	tax	tax	NOUN
ftr-377	594	4	review	review	NOUN
ftr-377	594	5	figure	figure	VERB
ftr-377	594	6	8	8	NUM
ftr-377	594	7	b	b	NOUN
ftr-377	594	8	another	another	DET
ftr-377	594	9	analogy	analogy	NOUN
ftr-377	594	10	would	would	AUX
ftr-377	594	11	be	be	AUX
ftr-377	594	12	the	the	DET
ftr-377	594	13	route	route	NOUN
ftr-377	594	14	chosen	choose	VERB
ftr-377	594	15	by	by	ADP
ftr-377	594	16	a	a	DET
ftr-377	594	17	taxi	taxi	NOUN
ftr-377	594	18	driver	driver	NOUN
ftr-377	594	19	.	.	PUNCT
ftr-377	595	1	in	in	ADP
ftr-377	595	2	an	an	DET
ftr-377	595	3	urban	urban	ADJ
ftr-377	595	4	area	area	NOUN
ftr-377	595	5	with	with	ADP
ftr-377	595	6	one	one	NUM
ftr-377	595	7	-	-	PUNCT
ftr-377	595	8	way	way	NOUN
ftr-377	595	9	streets	street	NOUN
ftr-377	595	10	,	,	PUNCT
ftr-377	595	11	left	leave	VERB
ftr-377	595	12	turn	turn	VERB
ftr-377	595	13	restrictions	restriction	NOUN
ftr-377	595	14	,	,	PUNCT
ftr-377	595	15	traffic	traffic	NOUN
ftr-377	595	16	calming	calm	VERB
ftr-377	595	17	devices	device	NOUN
ftr-377	595	18	,	,	PUNCT
ftr-377	595	19	constructions	construction	NOUN
ftr-377	595	20	zones	zone	NOUN
ftr-377	595	21	,	,	PUNCT
ftr-377	595	22	toll	toll	NOUN
ftr-377	595	23	roads	road	NOUN
ftr-377	595	24	and	and	CCONJ
ftr-377	595	25	toll	toll	NOUN
ftr-377	595	26	bridges	bridge	NOUN
ftr-377	595	27	and	and	CCONJ
ftr-377	595	28	so	so	ADV
ftr-377	595	29	on	on	ADV
ftr-377	595	30	,	,	PUNCT
ftr-377	595	31	the	the	DET
ftr-377	595	32	best	good	ADJ
ftr-377	595	33	course	course	NOUN
ftr-377	595	34	between	between	ADP
ftr-377	595	35	two	two	NUM
ftr-377	595	36	points	point	NOUN
ftr-377	595	37	may	may	AUX
ftr-377	595	38	not	not	PART
ftr-377	595	39	be	be	AUX
ftr-377	595	40	the	the	DET
ftr-377	595	41	shortest	short	ADJ
ftr-377	595	42	.	.	PUNCT
ftr-377	596	1	a	a	DET
ftr-377	596	2	passenger	passenger	NOUN
ftr-377	596	3	from	from	ADP
ftr-377	596	4	out	out	ADP
ftr-377	596	5	of	of	ADP
ftr-377	596	6	town	town	NOUN
ftr-377	596	7	would	would	AUX
ftr-377	596	8	generally	generally	ADV
ftr-377	596	9	not	not	PART
ftr-377	596	10	in	in	ADP
ftr-377	596	11	a	a	DET
ftr-377	596	12	position	position	NOUN
ftr-377	596	13	to	to	ADP
ftr-377	596	14	second	second	ADJ
ftr-377	596	15	guess	guess	NOUN
ftr-377	596	16	.	.	PUNCT
ftr-377	597	1	but	but	CCONJ
ftr-377	597	2	even	even	ADV
ftr-377	597	3	an	an	DET
ftr-377	597	4	outsider	outsider	NOUN
ftr-377	597	5	would	would	AUX
ftr-377	597	6	be	be	AUX
ftr-377	597	7	able	able	ADJ
ftr-377	597	8	to	to	PART
ftr-377	597	9	recognize	recognize	VERB
ftr-377	597	10	that	that	SCONJ
ftr-377	597	11	it	it	PRON
ftr-377	597	12	should	should	AUX
ftr-377	597	13	not	not	PART
ftr-377	597	14	be	be	AUX
ftr-377	597	15	necessary	necessary	ADJ
ftr-377	597	16	to	to	PART
ftr-377	597	17	intentionally	intentionally	ADV
ftr-377	597	18	pass	pass	VERB
ftr-377	597	19	over	over	ADP
ftr-377	597	20	the	the	DET
ftr-377	597	21	same	same	ADJ
ftr-377	597	22	segment	segment	NOUN
ftr-377	597	23	more	more	ADJ
ftr-377	597	24	than	than	ADP
ftr-377	597	25	once	once	ADV
ftr-377	597	26	.	.	PUNCT
ftr-377	598	1	if	if	SCONJ
ftr-377	598	2	actual	actual	ADJ
ftr-377	598	3	business	business	NOUN
ftr-377	598	4	transactions	transaction	NOUN
ftr-377	598	5	could	could	AUX
ftr-377	598	6	be	be	AUX
ftr-377	598	7	represented	represent	VERB
ftr-377	598	8	as	as	ADP
ftr-377	598	9	paths	path	NOUN
ftr-377	598	10	in	in	ADP
ftr-377	598	11	space	space	NOUN
ftr-377	598	12	,	,	PUNCT
ftr-377	598	13	it	it	PRON
ftr-377	598	14	should	should	AUX
ftr-377	598	15	not	not	PART
ftr-377	598	16	be	be	AUX
ftr-377	598	17	objectionable	objectionable	ADJ
ftr-377	598	18	to	to	PART
ftr-377	598	19	deny	deny	VERB
ftr-377	598	20	tax	tax	NOUN
ftr-377	598	21	benefits	benefit	NOUN
ftr-377	598	22	to	to	ADP
ftr-377	598	23	any	any	DET
ftr-377	598	24	transaction	transaction	NOUN
ftr-377	598	25	containing	contain	VERB
ftr-377	598	26	segments	segment	NOUN
ftr-377	598	27	that	that	PRON
ftr-377	598	28	loop	loop	VERB
ftr-377	598	29	back	back	ADV
ftr-377	598	30	over	over	ADP
ftr-377	598	31	the	the	DET
ftr-377	598	32	same	same	ADJ
ftr-377	598	33	point	point	NOUN
ftr-377	598	34	multiple	multiple	ADJ
ftr-377	598	35	times	time	NOUN
ftr-377	598	36	.	.	PUNCT
ftr-377	599	1	at	at	ADP
ftr-377	599	2	least	least	ADJ
ftr-377	599	3	the	the	DET
ftr-377	599	4	burden	burden	NOUN
ftr-377	599	5	could	could	AUX
ftr-377	599	6	be	be	AUX
ftr-377	599	7	placed	place	VERB
ftr-377	599	8	on	on	ADP
ftr-377	599	9	the	the	DET
ftr-377	599	10	taxpayer	taxpayer	NOUN
ftr-377	599	11	to	to	PART
ftr-377	599	12	explain	explain	VERB
ftr-377	599	13	the	the	DET
ftr-377	599	14	business	business	NOUN
ftr-377	599	15	exigency	exigency	NOUN
ftr-377	599	16	of	of	ADP
ftr-377	599	17	such	such	DET
ftr-377	599	18	a	a	DET
ftr-377	599	19	course	course	NOUN
ftr-377	599	20	.	.	PUNCT
ftr-377	600	1	(	(	PUNCT
ftr-377	600	2	it	it	PRON
ftr-377	600	3	might	might	AUX
ftr-377	600	4	be	be	AUX
ftr-377	600	5	legally	legally	ADV
ftr-377	600	6	compelled	compel	VERB
ftr-377	600	7	,	,	PUNCT
ftr-377	600	8	for	for	ADP
ftr-377	600	9	example	example	NOUN
ftr-377	600	10	under	under	ADP
ftr-377	600	11	securities	security	NOUN
ftr-377	600	12	law	law	NOUN
ftr-377	600	13	,	,	PUNCT
ftr-377	600	14	corporate	corporate	ADJ
ftr-377	600	15	law	law	NOUN
ftr-377	600	16	or	or	CCONJ
ftr-377	600	17	foreign	foreign	ADJ
ftr-377	600	18	law	law	NOUN
ftr-377	600	19	.	.	PUNCT
ftr-377	600	20	)	)	PUNCT
ftr-377	601	1	in	in	ADP
ftr-377	601	2	the	the	DET
ftr-377	601	3	real	real	ADJ
ftr-377	601	4	world	world	NOUN
ftr-377	601	5	,	,	PUNCT
ftr-377	601	6	courts	court	NOUN
ftr-377	601	7	may	may	AUX
ftr-377	601	8	be	be	AUX
ftr-377	601	9	able	able	ADJ
ftr-377	601	10	to	to	PART
ftr-377	601	11	recognize	recognize	VERB
ftr-377	601	12	,	,	PUNCT
ftr-377	601	13	case	case	NOUN
ftr-377	601	14	by	by	ADP
ftr-377	601	15	case	case	NOUN
ftr-377	601	16	,	,	PUNCT
ftr-377	601	17	that	that	SCONJ
ftr-377	601	18	certain	certain	ADJ
ftr-377	601	19	business	business	NOUN
ftr-377	601	20	transactions	transaction	NOUN
ftr-377	601	21	contain	contain	VERB
ftr-377	601	22	series	series	NOUN
ftr-377	601	23	of	of	ADP
ftr-377	601	24	steps	step	NOUN
ftr-377	601	25	that	that	PRON
ftr-377	601	26	are	be	AUX
ftr-377	601	27	effectively	effectively	ADV
ftr-377	601	28	redundant	redundant	ADJ
ftr-377	601	29	:	:	PUNCT
ftr-377	601	30	whatever	whatever	DET
ftr-377	601	31	business	business	NOUN
ftr-377	601	32	objective	objective	NOUN
ftr-377	601	33	a	a	DET
ftr-377	601	34	particular	particular	ADJ
ftr-377	601	35	transaction	transaction	NOUN
ftr-377	601	36	might	might	AUX
ftr-377	601	37	achieve	achieve	VERB
ftr-377	601	38	,	,	PUNCT
ftr-377	601	39	the	the	DET
ftr-377	601	40	objective	objective	NOUN
ftr-377	601	41	could	could	AUX
ftr-377	601	42	be	be	AUX
ftr-377	601	43	accomplished	accomplish	VERB
ftr-377	601	44	just	just	ADV
ftr-377	601	45	as	as	ADV
ftr-377	601	46	well	well	ADV
ftr-377	601	47	with	with	ADP
ftr-377	601	48	fewer	few	ADJ
ftr-377	601	49	resources	resource	NOUN
ftr-377	601	50	,	,	PUNCT
ftr-377	601	51	no	no	DET
ftr-377	601	52	greater	great	ADJ
ftr-377	601	53	risk	risk	NOUN
ftr-377	601	54	,	,	PUNCT
ftr-377	601	55	at	at	ADV
ftr-377	601	56	least	least	ADJ
ftr-377	601	57	as	as	ADV
ftr-377	601	58	much	much	ADJ
ftr-377	601	59	profit	profit	NOUN
ftr-377	601	60	,	,	PUNCT
ftr-377	601	61	etc	etc	X
ftr-377	601	62	.	.	X
ftr-377	601	63	,	,	PUNCT
ftr-377	601	64	if	if	SCONJ
ftr-377	601	65	the	the	DET
ftr-377	601	66	steps	step	NOUN
ftr-377	601	67	were	be	AUX
ftr-377	601	68	eliminated	eliminate	VERB
ftr-377	601	69	.	.	PUNCT
ftr-377	602	1	this	this	DET
ftr-377	602	2	section	section	NOUN
ftr-377	602	3	has	have	AUX
ftr-377	602	4	shown	show	VERB
ftr-377	602	5	that	that	SCONJ
ftr-377	602	6	lack	lack	NOUN
ftr-377	602	7	of	of	ADP
ftr-377	602	8	pretax	pretax	ADJ
ftr-377	602	9	profit	profit	NOUN
ftr-377	602	10	does	do	AUX
ftr-377	602	11	not	not	PART
ftr-377	602	12	isolate	isolate	VERB
ftr-377	602	13	such	such	ADJ
ftr-377	602	14	cases	case	NOUN
ftr-377	602	15	.	.	PUNCT
ftr-377	603	1	neither	neither	CCONJ
ftr-377	603	2	do	do	AUX
ftr-377	603	3	the	the	DET
ftr-377	603	4	other	other	ADJ
ftr-377	603	5	proposed	propose	VERB
ftr-377	603	6	definitions	definition	NOUN
ftr-377	603	7	of	of	ADP
ftr-377	603	8	economic	economic	ADJ
ftr-377	603	9	substance	substance	NOUN
ftr-377	603	10	discussed	discuss	VERB
ftr-377	603	11	herein	herein	NOUN
ftr-377	603	12	.	.	PUNCT
ftr-377	604	1	it	it	PRON
ftr-377	604	2	is	be	AUX
ftr-377	604	3	hardly	hardly	ADV
ftr-377	604	4	obvious	obvious	ADJ
ftr-377	604	5	that	that	SCONJ
ftr-377	604	6	there	there	PRON
ftr-377	604	7	must	must	AUX
ftr-377	604	8	be	be	AUX
ftr-377	604	9	a	a	DET
ftr-377	604	10	simple	simple	ADJ
ftr-377	604	11	criterion	criterion	NOUN
ftr-377	604	12	that	that	PRON
ftr-377	604	13	correlates	correlate	VERB
ftr-377	604	14	with	with	ADP
ftr-377	604	15	the	the	DET
ftr-377	604	16	kind	kind	NOUN
ftr-377	604	17	of	of	ADP
ftr-377	604	18	unambiguously	unambiguously	ADV
ftr-377	604	19	wasteful	wasteful	ADJ
ftr-377	604	20	steps	step	NOUN
ftr-377	604	21	characteristic	characteristic	ADJ
ftr-377	604	22	of	of	ADP
ftr-377	604	23	the	the	DET
ftr-377	604	24	most	most	ADV
ftr-377	604	25	egregious	egregious	ADJ
ftr-377	604	26	tax	tax	NOUN
ftr-377	604	27	shelters	shelter	NOUN
ftr-377	604	28	.	.	PUNCT
ftr-377	605	1	on	on	ADP
ftr-377	605	2	its	its	PRON
ftr-377	605	3	face	face	NOUN
ftr-377	605	4	,	,	PUNCT
ftr-377	605	5	the	the	DET
ftr-377	605	6	recent	recent	ADJ
ftr-377	605	7	legislation	legislation	NOUN
ftr-377	605	8	defining	define	VERB
ftr-377	605	9	economic	economic	ADJ
ftr-377	605	10	substance	substance	NOUN
ftr-377	605	11	in	in	ADP
ftr-377	605	12	terms	term	NOUN
ftr-377	605	13	of	of	ADP
ftr-377	605	14	a	a	DET
ftr-377	605	15	meaningful	meaningful	ADJ
ftr-377	605	16	change	change	NOUN
ftr-377	605	17	in	in	ADP
ftr-377	605	18	economic	economic	ADJ
ftr-377	605	19	position	position	NOUN
ftr-377	605	20	might	might	AUX
ftr-377	605	21	seem	seem	VERB
ftr-377	605	22	to	to	PART
ftr-377	605	23	be	be	AUX
ftr-377	605	24	in	in	ADP
ftr-377	605	25	the	the	DET
ftr-377	605	26	spirit	spirit	NOUN
ftr-377	605	27	of	of	ADP
ftr-377	605	28	a	a	DET
ftr-377	605	29	prohibition	prohibition	NOUN
ftr-377	605	30	on	on	ADP
ftr-377	605	31	redundant	redundant	ADJ
ftr-377	605	32	steps	step	NOUN
ftr-377	605	33	.	.	PUNCT
ftr-377	606	1	it	it	PRON
ftr-377	606	2	might	might	AUX
ftr-377	606	3	be	be	AUX
ftr-377	606	4	appropriate	appropriate	ADJ
ftr-377	606	5	for	for	SCONJ
ftr-377	606	6	the	the	DET
ftr-377	606	7	courts	court	NOUN
ftr-377	606	8	to	to	PART
ftr-377	606	9	interpret	interpret	VERB
ftr-377	606	10	the	the	DET
ftr-377	606	11	provision	provision	NOUN
ftr-377	606	12	along	along	ADP
ftr-377	606	13	those	those	DET
ftr-377	606	14	lines	line	NOUN
ftr-377	606	15	.	.	PUNCT
ftr-377	607	1	there	there	PRON
ftr-377	607	2	is	be	VERB
ftr-377	607	3	reason	reason	NOUN
ftr-377	607	4	to	to	PART
ftr-377	607	5	suspect	suspect	VERB
ftr-377	607	6	,	,	PUNCT
ftr-377	607	7	however	however	ADV
ftr-377	607	8	,	,	PUNCT
ftr-377	607	9	that	that	SCONJ
ftr-377	607	10	a	a	DET
ftr-377	607	11	meaningful	meaningful	ADJ
ftr-377	607	12	change	change	NOUN
ftr-377	607	13	in	in	ADP
ftr-377	607	14	economic	economic	ADJ
ftr-377	607	15	position	position	NOUN
ftr-377	607	16	is	be	AUX
ftr-377	607	17	intended	intend	VERB
ftr-377	607	18	to	to	PART
ftr-377	607	19	be	be	AUX
ftr-377	607	20	understood	understand	VERB
ftr-377	607	21	as	as	ADP
ftr-377	607	22	a	a	DET
ftr-377	607	23	meaningful	meaningful	ADJ
ftr-377	607	24	enhancement	enhancement	NOUN
ftr-377	607	25	in	in	ADP
ftr-377	607	26	economic	economic	ADJ
ftr-377	607	27	position	position	NOUN
ftr-377	607	28	.	.	PUNCT
ftr-377	608	1	as	as	SCONJ
ftr-377	608	2	noted	note	VERB
ftr-377	608	3	in	in	ADP
ftr-377	608	4	the	the	DET
ftr-377	608	5	previous	previous	ADJ
ftr-377	608	6	subsection	subsection	NOUN
ftr-377	608	7	,	,	PUNCT
ftr-377	608	8	the	the	DET
ftr-377	608	9	only	only	ADJ
ftr-377	608	10	example	example	NOUN
ftr-377	608	11	of	of	ADP
ftr-377	608	12	a	a	DET
ftr-377	608	13	meaningful	meaningful	ADJ
ftr-377	608	14	change	change	NOUN
ftr-377	608	15	in	in	ADP
ftr-377	608	16	economic	economic	ADJ
ftr-377	608	17	position	position	NOUN
ftr-377	608	18	addressed	address	VERB
ftr-377	608	19	in	in	ADP
ftr-377	608	20	the	the	DET
ftr-377	608	21	text	text	NOUN
ftr-377	608	22	of	of	ADP
ftr-377	608	23	§	§	PROPN
ftr-377	608	24	7701(o	7701(o	NUM
ftr-377	608	25	)	)	PUNCT
ftr-377	608	26	or	or	CCONJ
ftr-377	608	27	its	its	PRON
ftr-377	608	28	legislative	legislative	ADJ
ftr-377	608	29	history	history	NOUN
ftr-377	608	30	is	be	AUX
ftr-377	608	31	the	the	DET
ftr-377	608	32	existence	existence	NOUN
ftr-377	608	33	of	of	ADP
ftr-377	608	34	a	a	DET
ftr-377	608	35	significant	significant	ADJ
ftr-377	608	36	positive	positive	ADJ
ftr-377	608	37	pretax	pretax	ADJ
ftr-377	608	38	profit	profit	NOUN
ftr-377	608	39	.	.	PUNCT
ftr-377	609	1	targeting	target	VERB
ftr-377	609	2	transactions	transaction	NOUN
ftr-377	609	3	that	that	PRON
ftr-377	609	4	do	do	AUX
ftr-377	609	5	not	not	PART
ftr-377	609	6	enhance	enhance	VERB
ftr-377	609	7	a	a	DET
ftr-377	609	8	taxpayer	taxpayer	NOUN
ftr-377	609	9	's	's	PART
ftr-377	609	10	economic	economic	ADJ
ftr-377	609	11	position	position	NOUN
ftr-377	609	12	is	be	AUX
ftr-377	609	13	very	very	ADV
ftr-377	609	14	different	different	ADJ
ftr-377	609	15	from	from	ADP
ftr-377	609	16	targeting	target	VERB
ftr-377	609	17	those	those	PRON
ftr-377	609	18	that	that	PRON
ftr-377	609	19	contain	contain	VERB
ftr-377	609	20	a	a	DET
ftr-377	609	21	series	series	NOUN
ftr-377	609	22	of	of	ADP
ftr-377	609	23	steps	step	NOUN
ftr-377	609	24	[	[	PUNCT
ftr-377	609	25	iol9:9	iol9:9	ADP
ftr-377	609	26	economics	economic	NOUN
ftr-377	609	27	and	and	CCONJ
ftr-377	609	28	economic	economic	ADJ
ftr-377	609	29	substance	substance	NOUN
ftr-377	609	30	that	that	PRON
ftr-377	609	31	do	do	AUX
ftr-377	609	32	not	not	PART
ftr-377	609	33	change	change	VERB
ftr-377	609	34	that	that	DET
ftr-377	609	35	taxpayer	taxpayer	NOUN
ftr-377	609	36	's	's	PART
ftr-377	609	37	position	position	NOUN
ftr-377	609	38	at	at	ADV
ftr-377	609	39	all	all	ADV
ftr-377	609	40	.	.	PUNCT
ftr-377	610	1	as	as	SCONJ
ftr-377	610	2	david	david	PROPN
ftr-377	610	3	hariton	hariton	PROPN
ftr-377	610	4	has	have	AUX
ftr-377	610	5	observed	observe	VERB
ftr-377	610	6	,	,	PUNCT
ftr-377	610	7	productive	productive	ADJ
ftr-377	610	8	transactions	transaction	NOUN
ftr-377	610	9	typically	typically	ADV
ftr-377	610	10	contain	contain	VERB
ftr-377	610	11	steps	step	NOUN
ftr-377	610	12	that	that	PRON
ftr-377	610	13	,	,	PUNCT
ftr-377	610	14	in	in	ADP
ftr-377	610	15	isolation	isolation	NOUN
ftr-377	610	16	,	,	PUNCT
ftr-377	610	17	fail	fail	VERB
ftr-377	610	18	to	to	PART
ftr-377	610	19	enhance	enhance	VERB
ftr-377	610	20	the	the	DET
ftr-377	610	21	taxpayer	taxpayer	NOUN
ftr-377	610	22	's	's	PART
ftr-377	610	23	economic	economic	ADJ
ftr-377	610	24	position	position	NOUN
ftr-377	610	25	.	.	PUNCT
ftr-377	611	1	thus	thus	ADV
ftr-377	611	2	the	the	DET
ftr-377	611	3	specification	specification	NOUN
ftr-377	611	4	of	of	ADP
ftr-377	611	5	what	what	PRON
ftr-377	611	6	constitutes	constitute	VERB
ftr-377	611	7	the	the	DET
ftr-377	611	8	transaction	transaction	NOUN
ftr-377	611	9	can	can	AUX
ftr-377	611	10	determine	determine	VERB
ftr-377	611	11	the	the	DET
ftr-377	611	12	outcome	outcome	NOUN
ftr-377	611	13	of	of	ADP
ftr-377	611	14	the	the	DET
ftr-377	611	15	application	application	NOUN
ftr-377	611	16	of	of	ADP
ftr-377	611	17	the	the	DET
ftr-377	611	18	economic	economic	ADJ
ftr-377	611	19	substance	substance	NOUN
ftr-377	611	20	doctrine	doctrine	NOUN
ftr-377	611	21	.	.	PUNCT
ftr-377	611	22	'04	'04	NUM
ftr-377	611	23	since	since	SCONJ
ftr-377	611	24	no	no	DET
ftr-377	611	25	economic	economic	ADJ
ftr-377	611	26	principles	principle	NOUN
ftr-377	611	27	establish	establish	VERB
ftr-377	611	28	the	the	DET
ftr-377	611	29	proper	proper	ADJ
ftr-377	611	30	scope	scope	NOUN
ftr-377	611	31	of	of	ADP
ftr-377	611	32	a	a	DET
ftr-377	611	33	"	"	PUNCT
ftr-377	611	34	transaction	transaction	NOUN
ftr-377	611	35	,	,	PUNCT
ftr-377	611	36	"	"	PUNCT
ftr-377	611	37	this	this	DET
ftr-377	611	38	form	form	NOUN
ftr-377	611	39	of	of	ADP
ftr-377	611	40	economic	economic	ADJ
ftr-377	611	41	substance	substance	NOUN
ftr-377	611	42	doctrine	doctrine	NOUN
ftr-377	611	43	is	be	AUX
ftr-377	611	44	arbitrary	arbitrary	ADJ
ftr-377	611	45	or	or	CCONJ
ftr-377	611	46	indeterminate	indeterminate	VERB
ftr-377	611	47	.	.	PUNCT
ftr-377	612	1	in	in	ADP
ftr-377	612	2	contrast	contrast	NOUN
ftr-377	612	3	,	,	PUNCT
ftr-377	612	4	a	a	DET
ftr-377	612	5	doctrine	doctrine	NOUN
ftr-377	612	6	focusing	focus	VERB
ftr-377	612	7	on	on	ADP
ftr-377	612	8	offsetting	offset	VERB
ftr-377	612	9	steps	step	NOUN
ftr-377	612	10	need	need	AUX
ftr-377	612	11	not	not	PART
ftr-377	612	12	be	be	AUX
ftr-377	612	13	sensitive	sensitive	ADJ
ftr-377	612	14	to	to	ADP
ftr-377	612	15	the	the	DET
ftr-377	612	16	specification	specification	NOUN
ftr-377	612	17	of	of	ADP
ftr-377	612	18	a	a	DET
ftr-377	612	19	transaction	transaction	NOUN
ftr-377	612	20	.	.	PUNCT
ftr-377	613	1	it	it	PRON
ftr-377	613	2	could	could	AUX
ftr-377	613	3	apply	apply	VERB
ftr-377	613	4	to	to	ADP
ftr-377	613	5	a	a	DET
ftr-377	613	6	series	series	NOUN
ftr-377	613	7	of	of	ADP
ftr-377	613	8	actions	action	NOUN
ftr-377	613	9	from	from	ADP
ftr-377	613	10	one	one	NUM
ftr-377	613	11	or	or	CCONJ
ftr-377	613	12	more	more	ADJ
ftr-377	613	13	transactions	transaction	NOUN
ftr-377	613	14	if	if	SCONJ
ftr-377	613	15	the	the	DET
ftr-377	613	16	net	net	ADJ
ftr-377	613	17	effect	effect	NOUN
ftr-377	613	18	of	of	ADP
ftr-377	613	19	just	just	ADV
ftr-377	613	20	those	those	DET
ftr-377	613	21	activities	activity	NOUN
ftr-377	613	22	were	be	AUX
ftr-377	613	23	no	no	DET
ftr-377	613	24	change	change	NOUN
ftr-377	613	25	in	in	ADP
ftr-377	613	26	position	position	NOUN
ftr-377	613	27	and	and	CCONJ
ftr-377	613	28	,	,	PUNCT
ftr-377	613	29	presumably	presumably	ADV
ftr-377	613	30	,	,	PUNCT
ftr-377	613	31	there	there	PRON
ftr-377	613	32	were	be	VERB
ftr-377	613	33	a	a	DET
ftr-377	613	34	material	material	ADJ
ftr-377	613	35	net	net	ADJ
ftr-377	613	36	cost	cost	NOUN
ftr-377	613	37	in	in	ADP
ftr-377	613	38	money	money	NOUN
ftr-377	613	39	,	,	PUNCT
ftr-377	613	40	time	time	NOUN
ftr-377	613	41	or	or	CCONJ
ftr-377	613	42	risk	risk	NOUN
ftr-377	613	43	for	for	ADP
ftr-377	613	44	those	those	DET
ftr-377	613	45	activities	activity	NOUN
ftr-377	613	46	.	.	PUNCT
ftr-377	614	1	such	such	DET
ftr-377	614	2	a	a	DET
ftr-377	614	3	formulation	formulation	NOUN
ftr-377	614	4	would	would	AUX
ftr-377	614	5	not	not	PART
ftr-377	614	6	consider	consider	VERB
ftr-377	614	7	many	many	ADJ
ftr-377	614	8	alternatives	alternative	NOUN
ftr-377	614	9	means	mean	NOUN
ftr-377	614	10	of	of	ADP
ftr-377	614	11	reaching	reach	VERB
ftr-377	614	12	the	the	DET
ftr-377	614	13	same	same	ADJ
ftr-377	614	14	business	business	NOUN
ftr-377	614	15	objective	objective	NOUN
ftr-377	614	16	,	,	PUNCT
ftr-377	614	17	only	only	ADV
ftr-377	614	18	those	those	DET
ftr-377	614	19	alternatives	alternative	NOUN
ftr-377	614	20	that	that	PRON
ftr-377	614	21	eliminated	eliminate	VERB
ftr-377	614	22	actual	actual	ADJ
ftr-377	614	23	steps	step	NOUN
ftr-377	614	24	without	without	ADP
ftr-377	614	25	altering	alter	VERB
ftr-377	614	26	the	the	DET
ftr-377	614	27	result	result	NOUN
ftr-377	614	28	.	.	PUNCT
ftr-377	615	1	changes	change	NOUN
ftr-377	615	2	in	in	ADP
ftr-377	615	3	position	position	NOUN
ftr-377	615	4	would	would	AUX
ftr-377	615	5	not	not	PART
ftr-377	615	6	be	be	AUX
ftr-377	615	7	restricted	restrict	VERB
ftr-377	615	8	to	to	ADP
ftr-377	615	9	enhancements	enhancement	NOUN
ftr-377	615	10	of	of	ADP
ftr-377	615	11	economic	economic	ADJ
ftr-377	615	12	position	position	NOUN
ftr-377	615	13	,	,	PUNCT
ftr-377	615	14	since	since	SCONJ
ftr-377	615	15	that	that	PRON
ftr-377	615	16	either	either	PRON
ftr-377	615	17	amounts	amount	VERB
ftr-377	615	18	to	to	ADP
ftr-377	615	19	an	an	DET
ftr-377	615	20	unjustified	unjustified	ADJ
ftr-377	615	21	requirement	requirement	NOUN
ftr-377	615	22	of	of	ADP
ftr-377	615	23	pretax	pretax	ADJ
ftr-377	615	24	profit	profit	NOUN
ftr-377	615	25	or	or	CCONJ
ftr-377	615	26	simply	simply	ADV
ftr-377	615	27	has	have	VERB
ftr-377	615	28	no	no	DET
ftr-377	615	29	relation	relation	NOUN
ftr-377	615	30	to	to	ADP
ftr-377	615	31	conventional	conventional	ADJ
ftr-377	615	32	economic	economic	ADJ
ftr-377	615	33	concepts	concept	NOUN
ftr-377	615	34	at	at	ADV
ftr-377	615	35	all	all	ADV
ftr-377	615	36	.	.	PUNCT
ftr-377	616	1	a	a	DET
ftr-377	616	2	doctrine	doctrine	NOUN
ftr-377	616	3	in	in	ADP
ftr-377	616	4	that	that	DET
ftr-377	616	5	form	form	NOUN
ftr-377	616	6	might	might	AUX
ftr-377	616	7	not	not	PART
ftr-377	616	8	address	address	VERB
ftr-377	616	9	many	many	ADJ
ftr-377	616	10	dubious	dubious	ADJ
ftr-377	616	11	shelters	shelter	NOUN
ftr-377	616	12	or	or	CCONJ
ftr-377	616	13	be	be	AUX
ftr-377	616	14	particularly	particularly	ADV
ftr-377	616	15	difficult	difficult	ADJ
ftr-377	616	16	to	to	PART
ftr-377	616	17	evade	evade	VERB
ftr-377	616	18	.	.	PUNCT
ftr-377	617	1	neither	neither	PRON
ftr-377	617	2	of	of	ADP
ftr-377	617	3	those	those	DET
ftr-377	617	4	potential	potential	ADJ
ftr-377	617	5	limitations	limitation	NOUN
ftr-377	617	6	necessarily	necessarily	ADV
ftr-377	617	7	justifies	justify	VERB
ftr-377	617	8	a	a	DET
ftr-377	617	9	broader	broad	ADJ
ftr-377	617	10	doctrine	doctrine	NOUN
ftr-377	617	11	,	,	PUNCT
ftr-377	617	12	however	however	ADV
ftr-377	617	13	,	,	PUNCT
ftr-377	617	14	unless	unless	SCONJ
ftr-377	617	15	the	the	DET
ftr-377	617	16	broader	broad	ADJ
ftr-377	617	17	doctrine	doctrine	NOUN
ftr-377	617	18	can	can	AUX
ftr-377	617	19	be	be	AUX
ftr-377	617	20	grounded	ground	VERB
ftr-377	617	21	in	in	ADP
ftr-377	617	22	defensible	defensible	ADJ
ftr-377	617	23	standards	standard	NOUN
ftr-377	617	24	.	.	PUNCT
ftr-377	618	1	in	in	ADP
ftr-377	618	2	any	any	DET
ftr-377	618	3	event	event	NOUN
ftr-377	618	4	,	,	PUNCT
ftr-377	618	5	this	this	DET
ftr-377	618	6	discussion	discussion	NOUN
ftr-377	618	7	of	of	ADP
ftr-377	618	8	offsetting	offset	VERB
ftr-377	618	9	steps	step	NOUN
ftr-377	618	10	or	or	CCONJ
ftr-377	618	11	loops	loop	NOUN
ftr-377	618	12	is	be	AUX
ftr-377	618	13	not	not	PART
ftr-377	618	14	intended	intend	VERB
ftr-377	618	15	to	to	PART
ftr-377	618	16	recommend	recommend	VERB
ftr-377	618	17	an	an	DET
ftr-377	618	18	alternative	alternative	ADJ
ftr-377	618	19	definition	definition	NOUN
ftr-377	618	20	of	of	ADP
ftr-377	618	21	economic	economic	ADJ
ftr-377	618	22	substance	substance	NOUN
ftr-377	618	23	;	;	PUNCT
ftr-377	618	24	it	it	PRON
ftr-377	618	25	is	be	AUX
ftr-377	618	26	only	only	ADV
ftr-377	618	27	intended	intend	VERB
ftr-377	618	28	to	to	PART
ftr-377	618	29	suggest	suggest	VERB
ftr-377	618	30	a	a	DET
ftr-377	618	31	conceptual	conceptual	ADJ
ftr-377	618	32	framework	framework	NOUN
ftr-377	618	33	in	in	ADP
ftr-377	618	34	which	which	PRON
ftr-377	618	35	economic	economic	ADJ
ftr-377	618	36	substance	substance	NOUN
ftr-377	618	37	could	could	AUX
ftr-377	618	38	have	have	VERB
ftr-377	618	39	some	some	DET
ftr-377	618	40	connection	connection	NOUN
ftr-377	618	41	,	,	PUNCT
ftr-377	618	42	however	however	ADV
ftr-377	618	43	abstract	abstract	ADJ
ftr-377	618	44	,	,	PUNCT
ftr-377	618	45	with	with	ADP
ftr-377	618	46	economics	economic	NOUN
ftr-377	618	47	or	or	CCONJ
ftr-377	618	48	with	with	ADP
ftr-377	618	49	familiar	familiar	ADJ
ftr-377	618	50	tax	tax	NOUN
ftr-377	618	51	policy	policy	NOUN
ftr-377	618	52	objectives	objective	NOUN
ftr-377	618	53	.	.	PUNCT
ftr-377	619	1	even	even	ADV
ftr-377	619	2	if	if	SCONJ
ftr-377	619	3	there	there	PRON
ftr-377	619	4	were	be	VERB
ftr-377	619	5	a	a	DET
ftr-377	619	6	satisfying	satisfying	ADJ
ftr-377	619	7	definition	definition	NOUN
ftr-377	619	8	of	of	ADP
ftr-377	619	9	economic	economic	ADJ
ftr-377	619	10	substance	substance	NOUN
ftr-377	619	11	based	base	VERB
ftr-377	619	12	on	on	ADP
ftr-377	619	13	the	the	DET
ftr-377	619	14	concept	concept	NOUN
ftr-377	619	15	of	of	ADP
ftr-377	619	16	unequivocally	unequivocally	ADV
ftr-377	619	17	superfluous	superfluous	ADJ
ftr-377	619	18	segments	segment	NOUN
ftr-377	619	19	or	or	CCONJ
ftr-377	619	20	something	something	PRON
ftr-377	619	21	similar	similar	ADJ
ftr-377	619	22	,	,	PUNCT
ftr-377	619	23	it	it	PRON
ftr-377	619	24	would	would	AUX
ftr-377	619	25	remain	remain	VERB
ftr-377	619	26	subject	subject	ADJ
ftr-377	619	27	to	to	ADP
ftr-377	619	28	two	two	NUM
ftr-377	619	29	severe	severe	ADJ
ftr-377	619	30	difficulties	difficulty	NOUN
ftr-377	619	31	identified	identify	VERB
ftr-377	619	32	in	in	ADP
ftr-377	619	33	the	the	DET
ftr-377	619	34	economic	economic	ADJ
ftr-377	619	35	substance	substance	NOUN
ftr-377	619	36	literature	literature	NOUN
ftr-377	619	37	.	.	PUNCT
ftr-377	620	1	first	first	ADV
ftr-377	620	2	,	,	PUNCT
ftr-377	620	3	it	it	PRON
ftr-377	620	4	would	would	AUX
ftr-377	620	5	not	not	PART
ftr-377	620	6	be	be	AUX
ftr-377	620	7	possible	possible	ADJ
ftr-377	620	8	to	to	PART
ftr-377	620	9	maintain	maintain	VERB
ftr-377	620	10	that	that	SCONJ
ftr-377	620	11	the	the	DET
ftr-377	620	12	legislature	legislature	NOUN
ftr-377	620	13	could	could	AUX
ftr-377	620	14	not	not	PART
ftr-377	620	15	have	have	AUX
ftr-377	620	16	intended	intend	VERB
ftr-377	620	17	that	that	SCONJ
ftr-377	620	18	tax	tax	NOUN
ftr-377	620	19	benefits	benefit	NOUN
ftr-377	620	20	attach	attach	VERB
ftr-377	620	21	to	to	ADP
ftr-377	620	22	transactions	transaction	NOUN
ftr-377	620	23	lacking	lack	VERB
ftr-377	620	24	economic	economic	ADJ
ftr-377	620	25	substance	substance	NOUN
ftr-377	620	26	,	,	PUNCT
ftr-377	620	27	so	so	ADV
ftr-377	620	28	defined	define	VERB
ftr-377	620	29	.	.	PUNCT
ftr-377	621	1	some	some	DET
ftr-377	621	2	tax	tax	NOUN
ftr-377	621	3	provisions	provision	NOUN
ftr-377	621	4	clearly	clearly	ADV
ftr-377	621	5	sanction	sanction	VERB
ftr-377	621	6	economically	economically	ADV
ftr-377	621	7	wasteful	wasteful	ADJ
ftr-377	621	8	steps.105	steps.105	ADV
ftr-377	621	9	it	it	PRON
ftr-377	621	10	seems	seem	VERB
ftr-377	621	11	likely	likely	ADJ
ftr-377	621	12	that	that	SCONJ
ftr-377	621	13	any	any	DET
ftr-377	621	14	definition	definition	NOUN
ftr-377	621	15	of	of	ADP
ftr-377	621	16	104	104	NUM
ftr-377	621	17	.	.	PUNCT
ftr-377	622	1	david	david	PROPN
ftr-377	622	2	p.	p.	PROPN
ftr-377	622	3	hariton	hariton	PROPN
ftr-377	622	4	,	,	PUNCT
ftr-377	622	5	when	when	SCONJ
ftr-377	622	6	and	and	CCONJ
ftr-377	622	7	how	how	SCONJ
ftr-377	622	8	should	should	AUX
ftr-377	622	9	the	the	DET
ftr-377	622	10	economic	economic	ADJ
ftr-377	622	11	substance	substance	NOUN
ftr-377	622	12	doctrine	doctrine	NOUN
ftr-377	622	13	be	be	AUX
ftr-377	622	14	applied	apply	VERB
ftr-377	622	15	?	?	PUNCT
ftr-377	622	16	,	,	PUNCT
ftr-377	622	17	60	60	NUM
ftr-377	622	18	tax	tax	NOUN
ftr-377	622	19	l	l	NOUN
ftr-377	622	20	rev	rev	VERB
ftr-377	622	21	29	29	NUM
ftr-377	622	22	,	,	PUNCT
ftr-377	622	23	30	30	NUM
ftr-377	622	24	,	,	PUNCT
ftr-377	622	25	40	40	NUM
ftr-377	622	26	-	-	SYM
ftr-377	622	27	47	47	NUM
ftr-377	622	28	(	(	PUNCT
ftr-377	622	29	2006	2006	NUM
ftr-377	622	30	)	)	PUNCT
ftr-377	622	31	;	;	PUNCT
ftr-377	622	32	joseph	joseph	PROPN
ftr-377	622	33	bankman	bankman	PROPN
ftr-377	622	34	,	,	PUNCT
ftr-377	622	35	the	the	DET
ftr-377	622	36	economic	economic	ADJ
ftr-377	622	37	substance	substance	NOUN
ftr-377	622	38	doctrine	doctrine	NOUN
ftr-377	622	39	,	,	PUNCT
ftr-377	622	40	74	74	NUM
ftr-377	622	41	s.cal	s.cal	ADJ
ftr-377	622	42	l	l	NOUN
ftr-377	622	43	rev	rev	X
ftr-377	622	44	5	5	NUM
ftr-377	622	45	,	,	PUNCT
ftr-377	622	46	15	15	NUM
ftr-377	622	47	(	(	PUNCT
ftr-377	622	48	2000)("in	2000)("in	NOUN
ftr-377	622	49	theory	theory	NOUN
ftr-377	622	50	,	,	PUNCT
ftr-377	622	51	by	by	ADP
ftr-377	622	52	expanding	expand	VERB
ftr-377	622	53	or	or	CCONJ
ftr-377	622	54	contracting	contract	VERB
ftr-377	622	55	the	the	DET
ftr-377	622	56	number	number	NOUN
ftr-377	622	57	of	of	ADP
ftr-377	622	58	related	related	ADJ
ftr-377	622	59	events	event	NOUN
ftr-377	622	60	,	,	PUNCT
ftr-377	622	61	a	a	DET
ftr-377	622	62	decisionmaker	decisionmaker	NOUN
ftr-377	622	63	could	could	AUX
ftr-377	622	64	reach	reach	VERB
ftr-377	622	65	virtually	virtually	ADV
ftr-377	622	66	any	any	DET
ftr-377	622	67	result	result	NOUN
ftr-377	622	68	it	it	PRON
ftr-377	622	69	wanted	want	VERB
ftr-377	622	70	under	under	ADP
ftr-377	622	71	the	the	DET
ftr-377	622	72	doctrine	doctrine	NOUN
ftr-377	622	73	.	.	PUNCT
ftr-377	622	74	"	"	PUNCT
ftr-377	622	75	)	)	PUNCT
ftr-377	622	76	;	;	PUNCT
ftr-377	623	1	cf	cf	X
ftr-377	623	2	.	.	PUNCT
ftr-377	624	1	david	david	PROPN
ftr-377	624	2	p.	p.	PROPN
ftr-377	624	3	hariton	hariton	PROPN
ftr-377	624	4	,	,	PUNCT
ftr-377	624	5	the	the	DET
ftr-377	624	6	frame	frame	NOUN
ftr-377	624	7	game	game	NOUN
ftr-377	624	8	:	:	PUNCT
ftr-377	624	9	how	how	SCONJ
ftr-377	624	10	defining	define	VERB
ftr-377	624	11	the	the	DET
ftr-377	624	12	"	"	PUNCT
ftr-377	624	13	transaction	transaction	NOUN
ftr-377	624	14	"	"	PUNCT
ftr-377	624	15	decides	decide	VERB
ftr-377	624	16	the	the	DET
ftr-377	624	17	case	case	NOUN
ftr-377	624	18	,	,	PUNCT
ftr-377	624	19	63	63	NUM
ftr-377	624	20	tax	tax	NOUN
ftr-377	624	21	lawy	lawy	NOUN
ftr-377	624	22	.	.	PUNCT
ftr-377	625	1	1	1	NUM
ftr-377	625	2	,	,	PUNCT
ftr-377	625	3	4	4	NUM
ftr-377	625	4	,	,	PUNCT
ftr-377	625	5	7	7	NUM
ftr-377	625	6	-	-	SYM
ftr-377	625	7	9	9	NUM
ftr-377	625	8	(	(	PUNCT
ftr-377	625	9	2009	2009	NUM
ftr-377	625	10	)	)	PUNCT
ftr-377	625	11	.	.	PUNCT
ftr-377	626	1	105	105	NUM
ftr-377	626	2	.	.	PUNCT
ftr-377	627	1	see	see	VERB
ftr-377	627	2	,	,	PUNCT
ftr-377	627	3	e.g.	e.g.	ADV
ftr-377	627	4	,	,	PUNCT
ftr-377	627	5	david	david	PROPN
ftr-377	627	6	p.	p.	PROPN
ftr-377	627	7	hariton	hariton	PROPN
ftr-377	627	8	,	,	PUNCT
ftr-377	627	9	when	when	SCONJ
ftr-377	627	10	and	and	CCONJ
ftr-377	627	11	how	how	SCONJ
ftr-377	627	12	should	should	AUX
ftr-377	627	13	the	the	DET
ftr-377	627	14	economic	economic	ADJ
ftr-377	627	15	substance	substance	NOUN
ftr-377	627	16	doctrine	doctrine	NOUN
ftr-377	627	17	be	be	AUX
ftr-377	627	18	applied	apply	VERB
ftr-377	627	19	?	?	PUNCT
ftr-377	627	20	,	,	PUNCT
ftr-377	627	21	60	60	NUM
ftr-377	627	22	tax	tax	NOUN
ftr-377	627	23	l	l	NOUN
ftr-377	627	24	rev	rev	VERB
ftr-377	627	25	29	29	NUM
ftr-377	627	26	,	,	PUNCT
ftr-377	627	27	35	35	NUM
ftr-377	627	28	-	-	SYM
ftr-377	627	29	36	36	NUM
ftr-377	627	30	(	(	PUNCT
ftr-377	627	31	2006	2006	NUM
ftr-377	627	32	)	)	PUNCT
ftr-377	627	33	;	;	PUNCT
ftr-377	627	34	donald	donald	PROPN
ftr-377	627	35	l.	l.	PROPN
ftr-377	627	36	bartlett	bartlett	PROPN
ftr-377	627	37	&	&	CCONJ
ftr-377	627	38	james	james	PROPN
ftr-377	627	39	b.	b.	PROPN
ftr-377	627	40	steele	steele	PROPN
ftr-377	627	41	,	,	PUNCT
ftr-377	627	42	the	the	DET
ftr-377	627	43	great	great	ADJ
ftr-377	627	44	energy	energy	NOUN
ftr-377	627	45	scam	scam	NOUN
ftr-377	627	46	,	,	PUNCT
ftr-377	627	47	time	time	NOUN
ftr-377	627	48	(	(	PUNCT
ftr-377	627	49	oct	oct	PROPN
ftr-377	627	50	.	.	PROPN
ftr-377	627	51	13	13	NUM
ftr-377	627	52	,	,	PUNCT
ftr-377	627	53	2003	2003	NUM
ftr-377	627	54	)	)	PUNCT
ftr-377	627	55	,	,	PUNCT
ftr-377	627	56	at	at	ADP
ftr-377	627	57	60	60	NUM
ftr-377	627	58	(	(	PUNCT
ftr-377	627	59	irc	irc	PROPN
ftr-377	627	60	§	§	PROPN
ftr-377	627	61	45k	45k	NOUN
ftr-377	627	62	,	,	PUNCT
ftr-377	627	63	credit	credit	NOUN
ftr-377	627	64	for	for	ADP
ftr-377	627	65	producing	produce	VERB
ftr-377	627	66	fuel	fuel	NOUN
ftr-377	627	67	from	from	ADP
ftr-377	627	68	a	a	DET
ftr-377	627	69	nonconventional	nonconventional	ADJ
ftr-377	627	70	source	source	NOUN
ftr-377	627	71	)	)	PUNCT
ftr-377	627	72	;	;	PUNCT
ftr-377	627	73	john	john	PROPN
ftr-377	627	74	murawski	murawski	PROPN
ftr-377	627	75	,	,	PUNCT
ftr-377	627	76	progress	progress	NOUN
ftr-377	627	77	says	say	VERB
ftr-377	627	78	it	it	PRON
ftr-377	627	79	wins	win	VERB
ftr-377	627	80	tax	tax	NOUN
ftr-377	627	81	dispute	dispute	NOUN
ftr-377	627	82	,	,	PUNCT
ftr-377	627	83	the	the	DET
ftr-377	627	84	news	news	NOUN
ftr-377	627	85	and	and	CCONJ
ftr-377	627	86	observer	observer	NOUN
ftr-377	627	87	(	(	PUNCT
ftr-377	627	88	raleigh	raleigh	PROPN
ftr-377	627	89	,	,	PUNCT
ftr-377	627	90	nc	nc	PROPN
ftr-377	627	91	)	)	PUNCT
ftr-377	627	92	,	,	PUNCT
ftr-377	627	93	feb	feb	PROPN
ftr-377	627	94	.	.	PROPN
ftr-377	627	95	14	14	NUM
ftr-377	627	96	,	,	PUNCT
ftr-377	627	97	2010	2010	NUM
ftr-377	627	98	]	]	PUNCT
ftr-377	627	99	florida	florida	PROPN
ftr-377	627	100	tax	tax	PROPN
ftr-377	627	101	review	review	NOUN
ftr-377	627	102	economic	economic	ADJ
ftr-377	627	103	substance	substance	NOUN
ftr-377	627	104	faces	face	VERB
ftr-377	627	105	the	the	DET
ftr-377	627	106	very	very	ADV
ftr-377	627	107	awkward	awkward	ADJ
ftr-377	627	108	implication	implication	NOUN
ftr-377	627	109	that	that	SCONJ
ftr-377	627	110	even	even	ADV
ftr-377	627	111	the	the	DET
ftr-377	627	112	unambiguous	unambiguous	ADJ
ftr-377	627	113	language	language	NOUN
ftr-377	627	114	of	of	ADP
ftr-377	627	115	a	a	DET
ftr-377	627	116	statute	statute	NOUN
ftr-377	627	117	must	must	AUX
ftr-377	627	118	sometimes	sometimes	ADV
ftr-377	627	119	be	be	AUX
ftr-377	627	120	supplemented	supplement	VERB
ftr-377	627	121	by	by	ADP
ftr-377	627	122	a	a	DET
ftr-377	627	123	review	review	NOUN
ftr-377	627	124	of	of	ADP
ftr-377	627	125	its	its	PRON
ftr-377	627	126	legislative	legislative	ADJ
ftr-377	627	127	history	history	NOUN
ftr-377	627	128	.	.	PUNCT
ftr-377	628	1	second	second	ADJ
ftr-377	628	2	,	,	PUNCT
ftr-377	628	3	this	this	DET
ftr-377	628	4	economic	economic	ADJ
ftr-377	628	5	substance	substance	NOUN
ftr-377	628	6	requirement	requirement	NOUN
ftr-377	628	7	would	would	AUX
ftr-377	628	8	still	still	ADV
ftr-377	628	9	provide	provide	VERB
ftr-377	628	10	an	an	DET
ftr-377	628	11	incentive	incentive	NOUN
ftr-377	628	12	for	for	ADP
ftr-377	628	13	undertaking	undertake	VERB
ftr-377	628	14	even	even	ADV
ftr-377	628	15	more	more	ADV
ftr-377	628	16	wasteful	wasteful	ADJ
ftr-377	628	17	activity	activity	NOUN
ftr-377	628	18	that	that	PRON
ftr-377	628	19	was	be	AUX
ftr-377	628	20	not	not	PART
ftr-377	628	21	so	so	ADV
ftr-377	628	22	transparently	transparently	ADV
ftr-377	628	23	wasteful	wasteful	ADJ
ftr-377	628	24	.	.	PUNCT
ftr-377	629	1	this	this	DET
ftr-377	629	2	kind	kind	NOUN
ftr-377	629	3	of	of	ADP
ftr-377	629	4	dilemma	dilemma	NOUN
ftr-377	629	5	is	be	AUX
ftr-377	629	6	not	not	PART
ftr-377	629	7	limited	limit	VERB
ftr-377	629	8	to	to	ADP
ftr-377	629	9	tax	tax	NOUN
ftr-377	629	10	law	law	NOUN
ftr-377	629	11	,	,	PUNCT
ftr-377	629	12	of	of	ADP
ftr-377	629	13	course	course	NOUN
ftr-377	629	14	.	.	PUNCT
ftr-377	630	1	all	all	DET
ftr-377	630	2	sorts	sort	NOUN
ftr-377	630	3	of	of	ADP
ftr-377	630	4	legal	legal	ADJ
ftr-377	630	5	rules	rule	NOUN
ftr-377	630	6	have	have	VERB
ftr-377	630	7	the	the	DET
ftr-377	630	8	potential	potential	NOUN
ftr-377	630	9	to	to	PART
ftr-377	630	10	make	make	VERB
ftr-377	630	11	an	an	DET
ftr-377	630	12	existing	exist	VERB
ftr-377	630	13	problem	problem	NOUN
ftr-377	630	14	worse	bad	ADJ
ftr-377	630	15	or	or	CCONJ
ftr-377	630	16	to	to	PART
ftr-377	630	17	simply	simply	ADV
ftr-377	630	18	channel	channel	VERB
ftr-377	630	19	undesirable	undesirable	ADJ
ftr-377	630	20	behavior	behavior	NOUN
ftr-377	630	21	elsewhere	elsewhere	ADV
ftr-377	630	22	.	.	PUNCT
ftr-377	631	1	conceivably	conceivably	ADV
ftr-377	631	2	an	an	DET
ftr-377	631	3	economic	economic	ADJ
ftr-377	631	4	substance	substance	NOUN
ftr-377	631	5	requirement	requirement	NOUN
ftr-377	631	6	might	might	AUX
ftr-377	631	7	be	be	AUX
ftr-377	631	8	justified	justify	VERB
ftr-377	631	9	primarily	primarily	ADV
ftr-377	631	10	on	on	ADP
ftr-377	631	11	cosmetic	cosmetic	ADJ
ftr-377	631	12	grounds	ground	NOUN
ftr-377	631	13	when	when	SCONJ
ftr-377	631	14	it	it	PRON
ftr-377	631	15	is	be	AUX
ftr-377	631	16	uncertain	uncertain	ADJ
ftr-377	631	17	whether	whether	SCONJ
ftr-377	631	18	the	the	DET
ftr-377	631	19	benefits	benefit	NOUN
ftr-377	631	20	from	from	ADP
ftr-377	631	21	inhibiting	inhibit	VERB
ftr-377	631	22	targeted	target	VERB
ftr-377	631	23	transactions	transaction	NOUN
ftr-377	631	24	outweigh	outweigh	VERB
ftr-377	631	25	the	the	DET
ftr-377	631	26	costs	cost	NOUN
ftr-377	631	27	imposed	impose	VERB
ftr-377	631	28	by	by	ADP
ftr-377	631	29	stimulating	stimulate	VERB
ftr-377	631	30	other	other	ADJ
ftr-377	631	31	transactions	transaction	NOUN
ftr-377	631	32	.	.	PUNCT
ftr-377	632	1	the	the	DET
ftr-377	632	2	spectacle	spectacle	NOUN
ftr-377	632	3	of	of	ADP
ftr-377	632	4	attaching	attach	VERB
ftr-377	632	5	tax	tax	NOUN
ftr-377	632	6	benefits	benefit	NOUN
ftr-377	632	7	to	to	PART
ftr-377	632	8	manifest	manifest	VERB
ftr-377	632	9	dissipation	dissipation	NOUN
ftr-377	632	10	might	might	AUX
ftr-377	632	11	be	be	AUX
ftr-377	632	12	deemed	deem	VERB
ftr-377	632	13	politically	politically	ADV
ftr-377	632	14	intolerable	intolerable	ADJ
ftr-377	632	15	.	.	PUNCT
ftr-377	633	1	perhaps	perhaps	ADV
ftr-377	633	2	pushing	push	VERB
ftr-377	633	3	some	some	DET
ftr-377	633	4	tax	tax	NOUN
ftr-377	633	5	shelter	shelter	NOUN
ftr-377	633	6	activity	activity	NOUN
ftr-377	633	7	out	out	ADP
ftr-377	633	8	of	of	ADP
ftr-377	633	9	sight	sight	NOUN
ftr-377	633	10	preserves	preserve	NOUN
ftr-377	633	11	political	political	ADJ
ftr-377	633	12	support	support	NOUN
ftr-377	633	13	for	for	ADP
ftr-377	633	14	other	other	ADJ
ftr-377	633	15	tax	tax	NOUN
ftr-377	633	16	policy	policy	NOUN
ftr-377	633	17	goals	goal	NOUN
ftr-377	633	18	.	.	PUNCT
ftr-377	634	1	no	no	DET
ftr-377	634	2	rigorous	rigorous	ADJ
ftr-377	634	3	scholarship	scholarship	NOUN
ftr-377	634	4	appears	appear	VERB
ftr-377	634	5	to	to	PART
ftr-377	634	6	corroborate	corroborate	VERB
ftr-377	634	7	this	this	DET
ftr-377	634	8	possibility	possibility	NOUN
ftr-377	634	9	,	,	PUNCT
ftr-377	634	10	however	however	ADV
ftr-377	634	11	.	.	PUNCT
ftr-377	635	1	iv	iv	X
ftr-377	635	2	.	.	PUNCT
ftr-377	635	3	conclusion	conclusion	NOUN
ftr-377	635	4	there	there	PRON
ftr-377	635	5	is	be	VERB
ftr-377	635	6	no	no	DET
ftr-377	635	7	economic	economic	ADJ
ftr-377	635	8	substance	substance	NOUN
ftr-377	635	9	to	to	ADP
ftr-377	635	10	the	the	DET
ftr-377	635	11	economic	economic	ADJ
ftr-377	635	12	substance	substance	NOUN
ftr-377	635	13	doctrine	doctrine	NOUN
ftr-377	635	14	.	.	PUNCT
ftr-377	636	1	in	in	ADP
ftr-377	636	2	some	some	DET
ftr-377	636	3	tax	tax	NOUN
ftr-377	636	4	shelter	shelter	NOUN
ftr-377	636	5	cases	case	NOUN
ftr-377	636	6	,	,	PUNCT
ftr-377	636	7	courts	court	NOUN
ftr-377	636	8	were	be	AUX
ftr-377	636	9	able	able	ADJ
ftr-377	636	10	to	to	PART
ftr-377	636	11	find	find	VERB
ftr-377	636	12	that	that	SCONJ
ftr-377	636	13	a	a	DET
ftr-377	636	14	taxpayer	taxpayer	NOUN
ftr-377	636	15	did	do	AUX
ftr-377	636	16	not	not	PART
ftr-377	636	17	realize	realize	VERB
ftr-377	636	18	a	a	DET
ftr-377	636	19	pretax	pretax	ADJ
ftr-377	636	20	profit	profit	NOUN
ftr-377	636	21	,	,	PUNCT
ftr-377	636	22	and	and	CCONJ
ftr-377	636	23	seized	seize	VERB
ftr-377	636	24	on	on	ADP
ftr-377	636	25	that	that	PRON
ftr-377	636	26	as	as	ADP
ftr-377	636	27	the	the	DET
ftr-377	636	28	basis	basis	NOUN
ftr-377	636	29	for	for	ADP
ftr-377	636	30	ruling	rule	VERB
ftr-377	636	31	for	for	ADP
ftr-377	636	32	the	the	DET
ftr-377	636	33	government	government	NOUN
ftr-377	636	34	.	.	PUNCT
ftr-377	637	1	the	the	DET
ftr-377	637	2	economic	economic	ADJ
ftr-377	637	3	substance	substance	NOUN
ftr-377	637	4	doctrine	doctrine	NOUN
ftr-377	637	5	has	have	AUX
ftr-377	637	6	been	be	AUX
ftr-377	637	7	on	on	ADP
ftr-377	637	8	the	the	DET
ftr-377	637	9	books	book	NOUN
ftr-377	637	10	for	for	ADP
ftr-377	637	11	a	a	DET
ftr-377	637	12	while	while	NOUN
ftr-377	637	13	now	now	ADV
ftr-377	637	14	,	,	PUNCT
ftr-377	637	15	yet	yet	CCONJ
ftr-377	637	16	in	in	ADP
ftr-377	637	17	the	the	DET
ftr-377	637	18	intervening	intervene	VERB
ftr-377	637	19	years	year	NOUN
ftr-377	637	20	,	,	PUNCT
ftr-377	637	21	no	no	DET
ftr-377	637	22	credible	credible	ADJ
ftr-377	637	23	explanation	explanation	NOUN
ftr-377	637	24	of	of	ADP
ftr-377	637	25	why	why	SCONJ
ftr-377	637	26	a	a	DET
ftr-377	637	27	lack	lack	NOUN
ftr-377	637	28	of	of	ADP
ftr-377	637	29	pretax	pretax	ADJ
ftr-377	637	30	profit	profit	NOUN
ftr-377	637	31	should	should	AUX
ftr-377	637	32	matter	matter	VERB
ftr-377	637	33	has	have	AUX
ftr-377	637	34	emerged	emerge	VERB
ftr-377	637	35	.	.	PUNCT
ftr-377	638	1	the	the	DET
ftr-377	638	2	position	position	NOUN
ftr-377	638	3	that	that	PRON
ftr-377	638	4	congress	congress	PROPN
ftr-377	638	5	obviously	obviously	ADV
ftr-377	638	6	did	do	AUX
ftr-377	638	7	not	not	PART
ftr-377	638	8	intend	intend	VERB
ftr-377	638	9	to	to	ADP
ftr-377	638	10	sanction	sanction	NOUN
ftr-377	638	11	transactions	transaction	NOUN
ftr-377	638	12	motivated	motivate	VERB
ftr-377	638	13	solely	solely	ADV
ftr-377	638	14	by	by	ADP
ftr-377	638	15	tax	tax	NOUN
ftr-377	638	16	benefits	benefit	NOUN
ftr-377	638	17	fails	fail	VERB
ftr-377	638	18	to	to	PART
ftr-377	638	19	support	support	VERB
ftr-377	638	20	a	a	DET
ftr-377	638	21	pretax	pretax	ADJ
ftr-377	638	22	profit	profit	NOUN
ftr-377	638	23	requirement	requirement	NOUN
ftr-377	638	24	.	.	PUNCT
ftr-377	639	1	that	that	DET
ftr-377	639	2	position	position	NOUN
ftr-377	639	3	simply	simply	ADV
ftr-377	639	4	assumes	assume	VERB
ftr-377	639	5	the	the	DET
ftr-377	639	6	unjustified	unjustified	ADJ
ftr-377	639	7	premise	premise	NOUN
ftr-377	639	8	that	that	SCONJ
ftr-377	639	9	the	the	DET
ftr-377	639	10	absence	absence	NOUN
ftr-377	639	11	of	of	ADP
ftr-377	639	12	a	a	DET
ftr-377	639	13	pretax	pretax	ADJ
ftr-377	639	14	profit	profit	NOUN
ftr-377	639	15	is	be	AUX
ftr-377	639	16	a	a	DET
ftr-377	639	17	meaningful	meaningful	ADJ
ftr-377	639	18	benchmark	benchmark	NOUN
ftr-377	639	19	.	.	PUNCT
ftr-377	640	1	if	if	SCONJ
ftr-377	640	2	several	several	ADJ
ftr-377	640	3	tax	tax	NOUN
ftr-377	640	4	shelters	shelter	NOUN
ftr-377	640	5	had	have	AUX
ftr-377	640	6	used	use	VERB
ftr-377	640	7	entities	entity	NOUN
ftr-377	640	8	organized	organize	VERB
ftr-377	640	9	under	under	ADP
ftr-377	640	10	the	the	DET
ftr-377	640	11	laws	law	NOUN
ftr-377	640	12	of	of	ADP
ftr-377	640	13	guam	guam	PROPN
ftr-377	640	14	,	,	PUNCT
ftr-377	640	15	it	it	PRON
ftr-377	640	16	seems	seem	VERB
ftr-377	640	17	unlikely	unlikely	ADJ
ftr-377	640	18	that	that	SCONJ
ftr-377	640	19	the	the	DET
ftr-377	640	20	courts	court	NOUN
ftr-377	640	21	would	would	AUX
ftr-377	640	22	have	have	AUX
ftr-377	640	23	thought	think	VERB
ftr-377	640	24	to	to	PART
ftr-377	640	25	invalidate	invalidate	VERB
ftr-377	640	26	the	the	DET
ftr-377	640	27	transactions	transaction	NOUN
ftr-377	640	28	on	on	ADP
ftr-377	640	29	that	that	DET
ftr-377	640	30	basis	basis	NOUN
ftr-377	640	31	absent	absent	ADJ
ftr-377	640	32	some	some	DET
ftr-377	640	33	express	express	ADJ
ftr-377	640	34	language	language	NOUN
ftr-377	640	35	on	on	ADP
ftr-377	640	36	point	point	NOUN
ftr-377	640	37	.	.	PUNCT
ftr-377	641	1	but	but	CCONJ
ftr-377	641	2	lack	lack	NOUN
ftr-377	641	3	of	of	ADP
ftr-377	641	4	pretax	pretax	ADJ
ftr-377	641	5	profit	profit	NOUN
ftr-377	641	6	was	be	AUX
ftr-377	641	7	apparently	apparently	ADV
ftr-377	641	8	considered	consider	VERB
ftr-377	641	9	a	a	DET
ftr-377	641	10	plausible	plausible	ADJ
ftr-377	641	11	pretext	pretext	NOUN
ftr-377	641	12	,	,	PUNCT
ftr-377	641	13	and	and	CCONJ
ftr-377	641	14	it	it	PRON
ftr-377	641	15	has	have	AUX
ftr-377	641	16	acquired	acquire	VERB
ftr-377	641	17	a	a	DET
ftr-377	641	18	patina	patina	NOUN
ftr-377	641	19	of	of	ADP
ftr-377	641	20	economic	economic	ADJ
ftr-377	641	21	logic	logic	NOUN
ftr-377	641	22	over	over	ADP
ftr-377	641	23	time	time	NOUN
ftr-377	641	24	.	.	PUNCT
ftr-377	642	1	remarkably	remarkably	ADV
ftr-377	642	2	,	,	PUNCT
ftr-377	642	3	however	however	ADV
ftr-377	642	4	,	,	PUNCT
ftr-377	642	5	no	no	DET
ftr-377	642	6	one	one	NOUN
ftr-377	642	7	has	have	AUX
ftr-377	642	8	attempted	attempt	VERB
ftr-377	642	9	to	to	PART
ftr-377	642	10	show	show	VERB
ftr-377	642	11	that	that	SCONJ
ftr-377	642	12	profitable	profitable	ADJ
ftr-377	642	13	transactions	transaction	NOUN
ftr-377	642	14	lacking	lack	VERB
ftr-377	642	15	pretax	pretax	ADJ
ftr-377	642	16	profit	profit	NOUN
ftr-377	642	17	are	be	AUX
ftr-377	642	18	more	more	ADV
ftr-377	642	19	likely	likely	ADJ
ftr-377	642	20	to	to	PART
ftr-377	642	21	be	be	AUX
ftr-377	642	22	economically	economically	ADV
ftr-377	642	23	wasteful	wasteful	ADJ
ftr-377	642	24	or	or	CCONJ
ftr-377	642	25	that	that	ADV
ftr-377	642	26	profitable	profitable	ADJ
ftr-377	642	27	,	,	PUNCT
ftr-377	642	28	economically	economically	ADV
ftr-377	642	29	undesirable	undesirable	ADJ
ftr-377	642	30	transactions	transaction	NOUN
ftr-377	642	31	are	be	AUX
ftr-377	642	32	more	more	ADV
ftr-377	642	33	likely	likely	ADJ
ftr-377	642	34	to	to	PART
ftr-377	642	35	lack	lack	VERB
ftr-377	642	36	pretax	pretax	ADJ
ftr-377	642	37	profit	profit	NOUN
ftr-377	642	38	.	.	PUNCT
ftr-377	643	1	occasionally	occasionally	ADV
ftr-377	643	2	one	one	NUM
ftr-377	643	3	connection	connection	NOUN
ftr-377	643	4	or	or	CCONJ
ftr-377	643	5	the	the	DET
ftr-377	643	6	other	other	ADJ
ftr-377	643	7	is	be	AUX
ftr-377	643	8	simply	simply	ADV
ftr-377	643	9	asserted	assert	VERB
ftr-377	643	10	as	as	ADP
ftr-377	643	11	more	more	ADJ
ftr-377	643	12	or	or	CCONJ
ftr-377	643	13	less	less	ADV
ftr-377	643	14	obvious	obvious	ADJ
ftr-377	643	15	.	.	PUNCT
ftr-377	644	1	for	for	ADP
ftr-377	644	2	example	example	NOUN
ftr-377	644	3	,	,	PUNCT
ftr-377	644	4	daniel	daniel	PROPN
ftr-377	644	5	shaviro	shaviro	PROPN
ftr-377	644	6	and	and	CCONJ
ftr-377	644	7	david	david	PROPN
ftr-377	644	8	weisbach	weisbach	PROPN
ftr-377	644	9	have	have	AUX
ftr-377	644	10	suggested	suggest	VERB
ftr-377	644	11	that	that	SCONJ
ftr-377	644	12	"	"	PUNCT
ftr-377	644	13	the	the	DET
ftr-377	644	14	requirement	requirement	NOUN
ftr-377	644	15	of	of	ADP
ftr-377	644	16	pretax	pretax	ADJ
ftr-377	644	17	profit	profit	NOUN
ftr-377	644	18	is	be	AUX
ftr-377	644	19	often	often	ADV
ftr-377	644	20	effective	effective	ADJ
ftr-377	644	21	because	because	SCONJ
ftr-377	644	22	if	if	SCONJ
ftr-377	644	23	you	you	PRON
ftr-377	644	24	must	must	AUX
ftr-377	644	25	pay	pay	VERB
ftr-377	644	26	a	a	DET
ftr-377	644	27	shelter	shelter	NOUN
ftr-377	644	28	promoter	promoter	NOUN
ftr-377	644	29	a	a	DET
ftr-377	644	30	fee	fee	NOUN
ftr-377	644	31	but	but	CCONJ
ftr-377	644	32	are	be	AUX
ftr-377	644	33	otherwise	otherwise	ADV
ftr-377	644	34	trying	try	VERB
ftr-377	644	35	to	to	PART
ftr-377	644	36	do	do	VERB
ftr-377	644	37	nothing	nothing	PRON
ftr-377	644	38	,	,	PUNCT
ftr-377	644	39	you	you	PRON
ftr-377	644	40	are	be	AUX
ftr-377	644	41	2006	2006	NUM
ftr-377	644	42	,	,	PUNCT
ftr-377	644	43	at	at	ADP
ftr-377	644	44	di	di	NOUN
ftr-377	644	45	.	.	PUNCT
ftr-377	645	1	(	(	PUNCT
ftr-377	645	2	"	"	PUNCT
ftr-377	645	3	it	it	PRON
ftr-377	645	4	costs	cost	VERB
ftr-377	645	5	progress	progress	VERB
ftr-377	645	6	energy	energy	NOUN
ftr-377	645	7	more	more	ADJ
ftr-377	645	8	money	money	NOUN
ftr-377	645	9	to	to	PART
ftr-377	645	10	produce	produce	VERB
ftr-377	645	11	synfuel	synfuel	NOUN
ftr-377	645	12	than	than	SCONJ
ftr-377	645	13	it	it	PRON
ftr-377	645	14	can	can	AUX
ftr-377	645	15	make	make	VERB
ftr-377	645	16	by	by	ADP
ftr-377	645	17	selling	sell	VERB
ftr-377	645	18	it	it	PRON
ftr-377	645	19	.	.	PUNCT
ftr-377	646	1	but	but	CCONJ
ftr-377	646	2	the	the	DET
ftr-377	646	3	value	value	NOUN
ftr-377	646	4	of	of	ADP
ftr-377	646	5	the	the	DET
ftr-377	646	6	tax	tax	NOUN
ftr-377	646	7	credit	credit	NOUN
ftr-377	646	8	exceeds	exceed	VERB
ftr-377	646	9	the	the	DET
ftr-377	646	10	operating	operating	NOUN
ftr-377	646	11	loss	loss	NOUN
ftr-377	646	12	....	....	PUNCT
ftr-377	646	13	"	"	PUNCT
ftr-377	646	14	)	)	PUNCT
ftr-377	646	15	.	.	PUNCT
ftr-377	647	1	[	[	X
ftr-377	647	2	vol9:9	vol9:9	NOUN
ftr-377	647	3	economics	economic	NOUN
ftr-377	647	4	and	and	CCONJ
ftr-377	647	5	economic	economic	ADJ
ftr-377	647	6	substance	substance	NOUN
ftr-377	647	7	almost	almost	ADV
ftr-377	647	8	bound	bind	VERB
ftr-377	647	9	to	to	PART
ftr-377	647	10	end	end	VERB
ftr-377	647	11	up	up	ADP
ftr-377	647	12	with	with	ADP
ftr-377	647	13	a	a	DET
ftr-377	647	14	pretax	pretax	ADJ
ftr-377	647	15	loss	loss	NOUN
ftr-377	647	16	.	.	PUNCT
ftr-377	647	17	'	'	PUNCT
ftr-377	648	1	0	0	NUM
ftr-377	648	2	6	6	NUM
ftr-377	648	3	that	that	PRON
ftr-377	648	4	could	could	AUX
ftr-377	648	5	not	not	PART
ftr-377	648	6	be	be	AUX
ftr-377	648	7	the	the	DET
ftr-377	648	8	foundation	foundation	NOUN
ftr-377	648	9	of	of	ADP
ftr-377	648	10	the	the	DET
ftr-377	648	11	celebrated	celebrate	VERB
ftr-377	648	12	economic	economic	ADJ
ftr-377	648	13	substance	substance	NOUN
ftr-377	648	14	doctrine	doctrine	NOUN
ftr-377	648	15	,	,	PUNCT
ftr-377	648	16	however	however	ADV
ftr-377	648	17	.	.	PUNCT
ftr-377	649	1	at	at	ADP
ftr-377	649	2	best	well	ADV
ftr-377	649	3	,	,	PUNCT
ftr-377	649	4	that	that	PRON
ftr-377	649	5	could	could	AUX
ftr-377	649	6	serve	serve	VERB
ftr-377	649	7	as	as	ADP
ftr-377	649	8	the	the	DET
ftr-377	649	9	foundation	foundation	NOUN
ftr-377	649	10	of	of	ADP
ftr-377	649	11	the	the	DET
ftr-377	649	12	anti	anti	ADJ
ftr-377	649	13	-	-	ADJ
ftr-377	649	14	promoter	promoter	ADJ
ftr-377	649	15	fee	fee	NOUN
ftr-377	649	16	doctrine	doctrine	NOUN
ftr-377	649	17	.	.	PUNCT
ftr-377	650	1	of	of	ADP
ftr-377	650	2	course	course	NOUN
ftr-377	650	3	,	,	PUNCT
ftr-377	650	4	there	there	PRON
ftr-377	650	5	is	be	VERB
ftr-377	650	6	no	no	DET
ftr-377	650	7	doctrine	doctrine	NOUN
ftr-377	650	8	holding	hold	VERB
ftr-377	650	9	that	that	SCONJ
ftr-377	650	10	paying	pay	VERB
ftr-377	650	11	someone	someone	PRON
ftr-377	650	12	a	a	DET
ftr-377	650	13	fee	fee	NOUN
ftr-377	650	14	is	be	AUX
ftr-377	650	15	not	not	PART
ftr-377	650	16	deductible	deductible	ADJ
ftr-377	650	17	;	;	PUNCT
ftr-377	650	18	it	it	PRON
ftr-377	650	19	depends	depend	VERB
ftr-377	650	20	on	on	ADP
ftr-377	650	21	the	the	DET
ftr-377	650	22	nature	nature	NOUN
ftr-377	650	23	of	of	ADP
ftr-377	650	24	the	the	DET
ftr-377	650	25	service	service	NOUN
ftr-377	650	26	provided	provide	VERB
ftr-377	650	27	.	.	PUNCT
ftr-377	651	1	so	so	ADV
ftr-377	651	2	the	the	DET
ftr-377	651	3	crux	crux	NOUN
ftr-377	651	4	of	of	ADP
ftr-377	651	5	shaviro	shaviro	NOUN
ftr-377	651	6	and	and	CCONJ
ftr-377	651	7	weisbach	weisbach	NOUN
ftr-377	651	8	's	's	PART
ftr-377	651	9	argument	argument	NOUN
ftr-377	651	10	in	in	ADP
ftr-377	651	11	support	support	NOUN
ftr-377	651	12	of	of	ADP
ftr-377	651	13	the	the	DET
ftr-377	651	14	economic	economic	ADJ
ftr-377	651	15	substance	substance	NOUN
ftr-377	651	16	doctrine	doctrine	NOUN
ftr-377	651	17	appears	appear	VERB
ftr-377	651	18	to	to	PART
ftr-377	651	19	be	be	AUX
ftr-377	651	20	that	that	SCONJ
ftr-377	651	21	if	if	SCONJ
ftr-377	651	22	you	you	PRON
ftr-377	651	23	are	be	AUX
ftr-377	651	24	doing	do	VERB
ftr-377	651	25	something	something	PRON
ftr-377	651	26	pointless	pointless	ADJ
ftr-377	651	27	,	,	PUNCT
ftr-377	651	28	you	you	PRON
ftr-377	651	29	are	be	AUX
ftr-377	651	30	not	not	PART
ftr-377	651	31	likely	likely	ADJ
ftr-377	651	32	to	to	PART
ftr-377	651	33	have	have	VERB
ftr-377	651	34	a	a	DET
ftr-377	651	35	significant	significant	ADJ
ftr-377	651	36	pretax	pretax	ADJ
ftr-377	651	37	profit	profit	NOUN
ftr-377	651	38	.	.	PUNCT
ftr-377	652	1	but	but	CCONJ
ftr-377	652	2	shaviro	shaviro	VERB
ftr-377	652	3	and	and	CCONJ
ftr-377	652	4	weisbach	weisbach	VERB
ftr-377	652	5	back	back	ADV
ftr-377	652	6	away	away	ADV
ftr-377	652	7	from	from	ADP
ftr-377	652	8	their	their	PRON
ftr-377	652	9	claim	claim	NOUN
ftr-377	652	10	,	,	PUNCT
ftr-377	652	11	noting	note	VERB
ftr-377	652	12	that	that	SCONJ
ftr-377	652	13	"	"	PUNCT
ftr-377	652	14	a	a	DET
ftr-377	652	15	pretax	pretax	ADJ
ftr-377	652	16	profit	profit	NOUN
ftr-377	652	17	requirement	requirement	NOUN
ftr-377	652	18	may	may	AUX
ftr-377	652	19	be	be	AUX
ftr-377	652	20	ineffective	ineffective	ADJ
ftr-377	652	21	if	if	SCONJ
ftr-377	652	22	the	the	DET
ftr-377	652	23	taxpayer	taxpayer	NOUN
ftr-377	652	24	builds	build	VERB
ftr-377	652	25	a	a	DET
ftr-377	652	26	positive	positive	ADJ
ftr-377	652	27	return	return	NOUN
ftr-377	652	28	into	into	ADP
ftr-377	652	29	the	the	DET
ftr-377	652	30	deal	deal	NOUN
ftr-377	652	31	by	by	ADP
ftr-377	652	32	advancing	advance	VERB
ftr-377	652	33	money	money	NOUN
ftr-377	652	34	to	to	ADP
ftr-377	652	35	the	the	DET
ftr-377	652	36	promoter	promoter	NOUN
ftr-377	652	37	at	at	ADP
ftr-377	652	38	a	a	DET
ftr-377	652	39	below	below	ADJ
ftr-377	652	40	market	market	NOUN
ftr-377	652	41	but	but	CCONJ
ftr-377	652	42	positive	positive	ADJ
ftr-377	652	43	interest	interest	NOUN
ftr-377	652	44	rate	rate	NOUN
ftr-377	652	45	.	.	PUNCT
ftr-377	653	1	10	10	NUM
ftr-377	653	2	7	7	NUM
ftr-377	653	3	more	more	ADV
ftr-377	653	4	important	important	ADJ
ftr-377	653	5	is	be	AUX
ftr-377	653	6	the	the	DET
ftr-377	653	7	neglect	neglect	NOUN
ftr-377	653	8	in	in	ADP
ftr-377	653	9	the	the	DET
ftr-377	653	10	literature	literature	NOUN
ftr-377	653	11	of	of	ADP
ftr-377	653	12	the	the	DET
ftr-377	653	13	converse	converse	NOUN
ftr-377	653	14	:	:	PUNCT
ftr-377	653	15	is	be	AUX
ftr-377	653	16	it	it	PRON
ftr-377	653	17	true	true	ADJ
ftr-377	653	18	that	that	SCONJ
ftr-377	653	19	when	when	SCONJ
ftr-377	653	20	you	you	PRON
ftr-377	653	21	are	be	AUX
ftr-377	653	22	doing	do	VERB
ftr-377	653	23	something	something	PRON
ftr-377	653	24	worthwhile	worthwhile	ADJ
ftr-377	653	25	and	and	CCONJ
ftr-377	653	26	you	you	PRON
ftr-377	653	27	have	have	VERB
ftr-377	653	28	an	an	DET
ftr-377	653	29	after	after	ADP
ftr-377	653	30	-	-	PUNCT
ftr-377	653	31	tax	tax	NOUN
ftr-377	653	32	profit	profit	NOUN
ftr-377	653	33	,	,	PUNCT
ftr-377	653	34	you	you	PRON
ftr-377	653	35	are	be	AUX
ftr-377	653	36	likely	likely	ADJ
ftr-377	653	37	to	to	PART
ftr-377	653	38	have	have	VERB
ftr-377	653	39	a	a	DET
ftr-377	653	40	pretax	pretax	ADJ
ftr-377	653	41	profit	profit	NOUN
ftr-377	653	42	too	too	ADV
ftr-377	653	43	?	?	PUNCT
ftr-377	654	1	i	i	PRON
ftr-377	654	2	have	have	AUX
ftr-377	654	3	noted	note	VERB
ftr-377	654	4	in	in	ADP
ftr-377	654	5	§	§	PROPN
ftr-377	654	6	iii	iii	NOUN
ftr-377	654	7	that	that	SCONJ
ftr-377	654	8	conventional	conventional	ADJ
ftr-377	654	9	economic	economic	ADJ
ftr-377	654	10	theory	theory	NOUN
ftr-377	654	11	does	do	AUX
ftr-377	654	12	not	not	PART
ftr-377	654	13	support	support	VERB
ftr-377	654	14	the	the	DET
ftr-377	654	15	converse	converse	NOUN
ftr-377	654	16	;	;	PUNCT
ftr-377	654	17	i	i	PRON
ftr-377	654	18	have	have	AUX
ftr-377	654	19	not	not	PART
ftr-377	654	20	seen	see	VERB
ftr-377	654	21	an	an	DET
ftr-377	654	22	argument	argument	NOUN
ftr-377	654	23	in	in	ADP
ftr-377	654	24	the	the	DET
ftr-377	654	25	literature	literature	NOUN
ftr-377	654	26	to	to	ADP
ftr-377	654	27	the	the	DET
ftr-377	654	28	contrary	contrary	NOUN
ftr-377	654	29	.	.	PUNCT
ftr-377	655	1	say	say	VERB
ftr-377	655	2	we	we	PRON
ftr-377	655	3	did	do	AUX
ftr-377	655	4	observe	observe	VERB
ftr-377	655	5	that	that	SCONJ
ftr-377	655	6	some	some	DET
ftr-377	655	7	objectionable	objectionable	ADJ
ftr-377	655	8	shelters	shelter	NOUN
ftr-377	655	9	make	make	VERB
ftr-377	655	10	heavy	heavy	ADJ
ftr-377	655	11	use	use	NOUN
ftr-377	655	12	of	of	ADP
ftr-377	655	13	companies	company	NOUN
ftr-377	655	14	organized	organize	VERB
ftr-377	655	15	under	under	ADP
ftr-377	655	16	the	the	DET
ftr-377	655	17	laws	law	NOUN
ftr-377	655	18	of	of	ADP
ftr-377	655	19	guam	guam	PROPN
ftr-377	655	20	.	.	PROPN
ftr-377	656	1	and	and	CCONJ
ftr-377	656	2	we	we	PRON
ftr-377	656	3	can	can	AUX
ftr-377	656	4	see	see	VERB
ftr-377	656	5	a	a	DET
ftr-377	656	6	reason	reason	NOUN
ftr-377	656	7	why	why	SCONJ
ftr-377	656	8	some	some	DET
ftr-377	656	9	objectionable	objectionable	ADJ
ftr-377	656	10	shelters	shelter	NOUN
ftr-377	656	11	might	might	AUX
ftr-377	656	12	do	do	VERB
ftr-377	656	13	this	this	PRON
ftr-377	656	14	it	it	PRON
ftr-377	656	15	does	do	AUX
ftr-377	656	16	not	not	PART
ftr-377	656	17	seem	seem	VERB
ftr-377	656	18	to	to	PART
ftr-377	656	19	be	be	AUX
ftr-377	656	20	purely	purely	ADV
ftr-377	656	21	coincidental	coincidental	ADJ
ftr-377	656	22	.	.	PUNCT
ftr-377	657	1	but	but	CCONJ
ftr-377	657	2	we	we	PRON
ftr-377	657	3	do	do	AUX
ftr-377	657	4	not	not	PART
ftr-377	657	5	see	see	VERB
ftr-377	657	6	anything	anything	PRON
ftr-377	657	7	intrinsically	intrinsically	ADV
ftr-377	657	8	objectionable	objectionable	ADJ
ftr-377	657	9	about	about	ADP
ftr-377	657	10	guam	guam	PROPN
ftr-377	657	11	business	business	NOUN
ftr-377	657	12	organizations	organization	NOUN
ftr-377	657	13	and	and	CCONJ
ftr-377	657	14	we	we	PRON
ftr-377	657	15	do	do	AUX
ftr-377	657	16	not	not	PART
ftr-377	657	17	believe	believe	VERB
ftr-377	657	18	that	that	SCONJ
ftr-377	657	19	all	all	DET
ftr-377	657	20	objectionable	objectionable	ADJ
ftr-377	657	21	shelters	shelter	NOUN
ftr-377	657	22	necessarily	necessarily	ADV
ftr-377	657	23	rely	rely	VERB
ftr-377	657	24	on	on	ADP
ftr-377	657	25	guam	guam	PROPN
ftr-377	657	26	business	business	PROPN
ftr-377	657	27	entities	entity	NOUN
ftr-377	657	28	.	.	PUNCT
ftr-377	658	1	moreover	moreover	ADV
ftr-377	658	2	,	,	PUNCT
ftr-377	658	3	we	we	PRON
ftr-377	658	4	can	can	AUX
ftr-377	658	5	not	not	PART
ftr-377	658	6	be	be	AUX
ftr-377	658	7	certain	certain	ADJ
ftr-377	658	8	that	that	SCONJ
ftr-377	658	9	few	few	ADJ
ftr-377	658	10	legitimate	legitimate	ADJ
ftr-377	658	11	businesses	business	NOUN
ftr-377	658	12	make	make	VERB
ftr-377	658	13	use	use	NOUN
ftr-377	658	14	of	of	ADP
ftr-377	658	15	guam	guam	PROPN
ftr-377	658	16	companies	company	NOUN
ftr-377	658	17	.	.	PUNCT
ftr-377	659	1	maybe	maybe	ADV
ftr-377	659	2	at	at	ADP
ftr-377	659	3	the	the	DET
ftr-377	659	4	end	end	NOUN
ftr-377	659	5	of	of	ADP
ftr-377	659	6	the	the	DET
ftr-377	659	7	day	day	NOUN
ftr-377	659	8	tax	tax	NOUN
ftr-377	659	9	penalties	penalty	NOUN
ftr-377	659	10	would	would	AUX
ftr-377	659	11	be	be	AUX
ftr-377	659	12	imposed	impose	VERB
ftr-377	659	13	on	on	ADP
ftr-377	659	14	the	the	DET
ftr-377	659	15	use	use	NOUN
ftr-377	659	16	of	of	ADP
ftr-377	659	17	guam	guam	PROPN
ftr-377	659	18	organizations	organization	NOUN
ftr-377	659	19	,	,	PUNCT
ftr-377	659	20	without	without	ADP
ftr-377	659	21	really	really	ADV
ftr-377	659	22	settling	settle	VERB
ftr-377	659	23	whether	whether	SCONJ
ftr-377	659	24	the	the	DET
ftr-377	659	25	costs	cost	NOUN
ftr-377	659	26	imposed	impose	VERB
ftr-377	659	27	on	on	ADP
ftr-377	659	28	legitimate	legitimate	ADJ
ftr-377	659	29	activities	activity	NOUN
ftr-377	659	30	outweigh	outweigh	VERB
ftr-377	659	31	the	the	DET
ftr-377	659	32	benefits	benefit	NOUN
ftr-377	659	33	from	from	ADP
ftr-377	659	34	placing	place	VERB
ftr-377	659	35	some	some	DET
ftr-377	659	36	modest	modest	ADJ
ftr-377	659	37	hurdles	hurdle	NOUN
ftr-377	659	38	in	in	ADP
ftr-377	659	39	the	the	DET
ftr-377	659	40	way	way	NOUN
ftr-377	659	41	of	of	ADP
ftr-377	659	42	tax	tax	NOUN
ftr-377	659	43	shelters	shelter	NOUN
ftr-377	659	44	.	.	PUNCT
ftr-377	660	1	it	it	PRON
ftr-377	660	2	would	would	AUX
ftr-377	660	3	seem	seem	VERB
ftr-377	660	4	odd	odd	ADJ
ftr-377	660	5	,	,	PUNCT
ftr-377	660	6	however	however	ADV
ftr-377	660	7	,	,	PUNCT
ftr-377	660	8	to	to	PART
ftr-377	660	9	think	think	VERB
ftr-377	660	10	that	that	SCONJ
ftr-377	660	11	that	that	DET
ftr-377	660	12	outcome	outcome	NOUN
ftr-377	660	13	was	be	AUX
ftr-377	660	14	compelled	compel	VERB
ftr-377	660	15	by	by	ADP
ftr-377	660	16	competent	competent	ADJ
ftr-377	660	17	statutory	statutory	ADJ
ftr-377	660	18	interpretation	interpretation	NOUN
ftr-377	660	19	that	that	SCONJ
ftr-377	660	20	the	the	DET
ftr-377	660	21	result	result	NOUN
ftr-377	660	22	was	be	AUX
ftr-377	660	23	evidently	evidently	ADV
ftr-377	660	24	congress	congress	PROPN
ftr-377	660	25	's	's	PART
ftr-377	660	26	intent	intent	NOUN
ftr-377	660	27	all	all	ADV
ftr-377	660	28	along	along	ADV
ftr-377	660	29	despite	despite	SCONJ
ftr-377	660	30	the	the	DET
ftr-377	660	31	absence	absence	NOUN
ftr-377	660	32	of	of	ADP
ftr-377	660	33	references	reference	NOUN
ftr-377	660	34	to	to	ADP
ftr-377	660	35	guam	guam	PROPN
ftr-377	660	36	in	in	ADP
ftr-377	660	37	any	any	DET
ftr-377	660	38	statute	statute	NOUN
ftr-377	660	39	.	.	PUNCT
ftr-377	661	1	it	it	PRON
ftr-377	661	2	would	would	AUX
ftr-377	661	3	be	be	AUX
ftr-377	661	4	more	more	ADV
ftr-377	661	5	obvious	obvious	ADJ
ftr-377	661	6	in	in	ADP
ftr-377	661	7	this	this	DET
ftr-377	661	8	case	case	NOUN
ftr-377	661	9	that	that	SCONJ
ftr-377	661	10	the	the	DET
ftr-377	661	11	economic	economic	ADJ
ftr-377	661	12	substance	substance	NOUN
ftr-377	661	13	doctrine	doctrine	NOUN
ftr-377	661	14	would	would	AUX
ftr-377	661	15	be	be	AUX
ftr-377	661	16	a	a	DET
ftr-377	661	17	curious	curious	ADJ
ftr-377	661	18	name	name	NOUN
ftr-377	661	19	for	for	ADP
ftr-377	661	20	the	the	DET
ftr-377	661	21	rule	rule	NOUN
ftr-377	661	22	,	,	PUNCT
ftr-377	661	23	even	even	ADV
ftr-377	661	24	though	though	SCONJ
ftr-377	661	25	applying	apply	VERB
ftr-377	661	26	that	that	DET
ftr-377	661	27	name	name	NOUN
ftr-377	661	28	to	to	ADP
ftr-377	661	29	the	the	DET
ftr-377	661	30	pretax	pretax	ADJ
ftr-377	661	31	profit	profit	NOUN
ftr-377	661	32	test	test	NOUN
ftr-377	661	33	is	be	AUX
ftr-377	661	34	as	as	ADV
ftr-377	661	35	misleading	misleading	ADJ
ftr-377	661	36	.	.	PUNCT
ftr-377	662	1	perhaps	perhaps	ADV
ftr-377	662	2	we	we	PRON
ftr-377	662	3	would	would	AUX
ftr-377	662	4	recognize	recognize	VERB
ftr-377	662	5	in	in	ADP
ftr-377	662	6	this	this	DET
ftr-377	662	7	case	case	NOUN
ftr-377	662	8	,	,	PUNCT
ftr-377	662	9	however	however	ADV
ftr-377	662	10	,	,	PUNCT
ftr-377	662	11	that	that	SCONJ
ftr-377	662	12	the	the	DET
ftr-377	662	13	merits	merit	NOUN
ftr-377	662	14	of	of	ADP
ftr-377	662	15	the	the	DET
ftr-377	662	16	penalties	penalty	NOUN
ftr-377	662	17	basically	basically	ADV
ftr-377	662	18	turned	turn	VERB
ftr-377	662	19	on	on	ADP
ftr-377	662	20	empirical	empirical	ADJ
ftr-377	662	21	questions	question	NOUN
ftr-377	662	22	about	about	ADP
ftr-377	662	23	costs	cost	NOUN
ftr-377	662	24	and	and	CCONJ
ftr-377	662	25	benefits	benefit	NOUN
ftr-377	662	26	,	,	PUNCT
ftr-377	662	27	not	not	PART
ftr-377	662	28	on	on	ADP
ftr-377	662	29	theoretical	theoretical	ADJ
ftr-377	662	30	explorations	exploration	NOUN
ftr-377	662	31	about	about	ADP
ftr-377	662	32	the	the	DET
ftr-377	662	33	nature	nature	NOUN
ftr-377	662	34	of	of	ADP
ftr-377	662	35	guam	guam	PROPN
ftr-377	662	36	businesses	businesses	PROPN
ftr-377	662	37	or	or	CCONJ
ftr-377	662	38	guam	guam	PROPN
ftr-377	662	39	law	law	PROPN
ftr-377	662	40	.	.	PUNCT
ftr-377	663	1	i	i	PRON
ftr-377	663	2	suspect	suspect	VERB
ftr-377	663	3	that	that	SCONJ
ftr-377	663	4	the	the	DET
ftr-377	663	5	reason	reason	NOUN
ftr-377	663	6	that	that	PRON
ftr-377	663	7	the	the	DET
ftr-377	663	8	literature	literature	NOUN
ftr-377	663	9	on	on	ADP
ftr-377	663	10	the	the	DET
ftr-377	663	11	economic	economic	ADJ
ftr-377	663	12	substance	substance	NOUN
ftr-377	663	13	doctrine	doctrine	NOUN
ftr-377	663	14	focuses	focus	VERB
ftr-377	663	15	on	on	ADP
ftr-377	663	16	theoretical	theoretical	ADJ
ftr-377	663	17	or	or	CCONJ
ftr-377	663	18	doctrinal	doctrinal	ADJ
ftr-377	663	19	disputes	dispute	NOUN
ftr-377	663	20	,	,	PUNCT
ftr-377	663	21	rather	rather	ADV
ftr-377	663	22	than	than	ADP
ftr-377	663	23	the	the	DET
ftr-377	663	24	empirical	empirical	ADJ
ftr-377	663	25	question	question	NOUN
ftr-377	663	26	of	of	ADP
ftr-377	663	27	the	the	DET
ftr-377	663	28	costs	cost	NOUN
ftr-377	663	29	and	and	CCONJ
ftr-377	663	30	benefits	benefit	NOUN
ftr-377	663	31	of	of	ADP
ftr-377	663	32	the	the	DET
ftr-377	663	33	doctrine	doctrine	NOUN
ftr-377	663	34	,	,	PUNCT
ftr-377	663	35	is	be	AUX
ftr-377	663	36	the	the	DET
ftr-377	663	37	perceived	perceive	VERB
ftr-377	663	38	need	need	NOUN
ftr-377	663	39	to	to	PART
ftr-377	663	40	harmonize	harmonize	VERB
ftr-377	663	41	the	the	DET
ftr-377	663	42	content	content	NOUN
ftr-377	663	43	of	of	ADP
ftr-377	663	44	the	the	DET
ftr-377	663	45	doctrine	doctrine	NOUN
ftr-377	663	46	with	with	ADP
ftr-377	663	47	a	a	DET
ftr-377	663	48	now	now	ADV
ftr-377	663	49	considerable	considerable	ADJ
ftr-377	663	50	body	body	NOUN
ftr-377	663	51	of	of	ADP
ftr-377	663	52	case	case	NOUN
ftr-377	663	53	106	106	NUM
ftr-377	663	54	.	.	PUNCT
ftr-377	664	1	daniel	daniel	PROPN
ftr-377	664	2	shaviro	shaviro	PROPN
ftr-377	664	3	&	&	CCONJ
ftr-377	664	4	david	david	PROPN
ftr-377	664	5	weisbach	weisbach	PROPN
ftr-377	664	6	,	,	PUNCT
ftr-377	664	7	the	the	DET
ftr-377	664	8	5th	5th	ADJ
ftr-377	664	9	circuit	circuit	NOUN
ftr-377	664	10	gets	get	VERB
ftr-377	664	11	in	in	ADP
ftr-377	664	12	wrong	wrong	NOUN
ftr-377	664	13	in	in	ADP
ftr-377	664	14	compaq	compaq	PROPN
ftr-377	664	15	v.	v.	ADP
ftr-377	664	16	commissioner	commissioner	PROPN
ftr-377	664	17	,	,	PUNCT
ftr-377	664	18	tax	tax	NOUN
ftr-377	664	19	notes	note	NOUN
ftr-377	664	20	511	511	NUM
ftr-377	664	21	(	(	PUNCT
ftr-377	664	22	jan	jan	PROPN
ftr-377	664	23	.	.	PROPN
ftr-377	664	24	28	28	NUM
ftr-377	664	25	,	,	PUNCT
ftr-377	664	26	2002	2002	NUM
ftr-377	664	27	)	)	PUNCT
ftr-377	664	28	at	at	ADP
ftr-377	664	29	513	513	NUM
ftr-377	664	30	.	.	PUNCT
ftr-377	664	31	107	107	NUM
ftr-377	664	32	.	.	PUNCT
ftr-377	665	1	i	i	PRON
ftr-377	665	2	d.	d.	PROPN
ftr-377	665	3	at	at	ADP
ftr-377	665	4	513	513	NUM
ftr-377	665	5	n.l1	n.l1	NUM
ftr-377	665	6	.	.	PUNCT
ftr-377	666	1	2010	2010	NUM
ftr-377	666	2	]	]	PUNCT
ftr-377	666	3	florida	florida	PROPN
ftr-377	666	4	tax	tax	PROPN
ftr-377	666	5	review	review	NOUN
ftr-377	666	6	law	law	NOUN
ftr-377	666	7	.	.	PUNCT
ftr-377	667	1	although	although	SCONJ
ftr-377	667	2	shaviro	shaviro	NOUN
ftr-377	667	3	and	and	CCONJ
ftr-377	667	4	weisbach	weisbach	NOUN
ftr-377	667	5	's	's	PART
ftr-377	667	6	argument	argument	NOUN
ftr-377	667	7	is	be	AUX
ftr-377	667	8	highly	highly	ADV
ftr-377	667	9	leveraged	leveraged	ADJ
ftr-377	667	10	on	on	ADP
ftr-377	667	11	their	their	PRON
ftr-377	667	12	assumptions	assumption	NOUN
ftr-377	667	13	coming	come	VERB
ftr-377	667	14	in	in	ADV
ftr-377	667	15	,	,	PUNCT
ftr-377	667	16	they	they	PRON
ftr-377	667	17	are	be	AUX
ftr-377	667	18	right	right	ADJ
ftr-377	667	19	about	about	ADP
ftr-377	667	20	the	the	DET
ftr-377	667	21	central	central	ADJ
ftr-377	667	22	point	point	NOUN
ftr-377	667	23	the	the	DET
ftr-377	667	24	contours	contours	NOUN
ftr-377	667	25	of	of	ADP
ftr-377	667	26	the	the	DET
ftr-377	667	27	economic	economic	ADJ
ftr-377	667	28	substance	substance	NOUN
ftr-377	667	29	doctrine	doctrine	NOUN
ftr-377	667	30	should	should	AUX
ftr-377	667	31	be	be	AUX
ftr-377	667	32	evaluated	evaluate	VERB
ftr-377	667	33	based	base	VERB
ftr-377	667	34	on	on	ADP
ftr-377	667	35	costs	cost	NOUN
ftr-377	667	36	and	and	CCONJ
ftr-377	667	37	benefits	benefit	NOUN
ftr-377	667	38	.	.	PUNCT
ftr-377	668	1	unfortunately	unfortunately	ADV
ftr-377	668	2	,	,	PUNCT
ftr-377	668	3	the	the	DET
ftr-377	668	4	logic	logic	NOUN
ftr-377	668	5	and	and	CCONJ
ftr-377	668	6	rhetoric	rhetoric	NOUN
ftr-377	668	7	of	of	ADP
ftr-377	668	8	the	the	DET
ftr-377	668	9	case	case	NOUN
ftr-377	668	10	law	law	NOUN
ftr-377	668	11	is	be	AUX
ftr-377	668	12	grounded	ground	VERB
ftr-377	668	13	in	in	ADP
ftr-377	668	14	legislative	legislative	ADJ
ftr-377	668	15	intent	intent	NOUN
ftr-377	668	16	,	,	PUNCT
ftr-377	668	17	not	not	PART
ftr-377	668	18	costs	cost	NOUN
ftr-377	668	19	and	and	CCONJ
ftr-377	668	20	benefits	benefit	NOUN
ftr-377	668	21	.	.	PUNCT
ftr-377	669	1	10	10	NUM
ftr-377	669	2	8	8	NUM
ftr-377	669	3	for	for	ADP
ftr-377	669	4	that	that	DET
ftr-377	669	5	reason	reason	NOUN
ftr-377	669	6	,	,	PUNCT
ftr-377	669	7	it	it	PRON
ftr-377	669	8	is	be	AUX
ftr-377	669	9	hard	hard	ADJ
ftr-377	669	10	to	to	PART
ftr-377	669	11	see	see	VERB
ftr-377	669	12	the	the	DET
ftr-377	669	13	basis	basis	NOUN
ftr-377	669	14	for	for	ADP
ftr-377	669	15	shaviro	shaviro	NOUN
ftr-377	669	16	and	and	CCONJ
ftr-377	669	17	weisbach	weisbach	NOUN
ftr-377	669	18	's	's	PART
ftr-377	669	19	assertion	assertion	NOUN
ftr-377	669	20	that	that	SCONJ
ftr-377	669	21	"	"	PUNCT
ftr-377	669	22	the	the	DET
ftr-377	669	23	recent	recent	ADJ
ftr-377	669	24	performance	performance	NOUN
ftr-377	669	25	of	of	ADP
ftr-377	669	26	the	the	DET
ftr-377	669	27	generalist	generalist	NOUN
ftr-377	669	28	appeals	appeal	NOUN
ftr-377	669	29	courts	court	NOUN
ftr-377	669	30	in	in	ADP
ftr-377	669	31	[	[	PUNCT
ftr-377	669	32	the	the	DET
ftr-377	669	33	economic	economic	ADJ
ftr-377	669	34	substance	substance	NOUN
ftr-377	669	35	/	/	SYM
ftr-377	669	36	business	business	NOUN
ftr-377	669	37	purpose	purpose	NOUN
ftr-377	669	38	area	area	NOUN
ftr-377	669	39	]	]	PUNCT
ftr-377	669	40	has	have	AUX
ftr-377	669	41	frequently	frequently	ADV
ftr-377	669	42	been	be	AUX
ftr-377	669	43	appalling	appalling	ADJ
ftr-377	669	44	.	.	PUNCT
ftr-377	670	1	"	"	PUNCT
ftr-377	670	2	'	'	PUNCT
ftr-377	670	3	1	1	NUM
ftr-377	670	4	9	9	NUM
ftr-377	670	5	the	the	DET
ftr-377	670	6	precedents	precedent	NOUN
ftr-377	670	7	that	that	PRON
ftr-377	670	8	the	the	DET
ftr-377	670	9	appellate	appellate	ADJ
ftr-377	670	10	courts	court	NOUN
ftr-377	670	11	could	could	AUX
ftr-377	670	12	contemplate	contemplate	VERB
ftr-377	670	13	in	in	ADP
ftr-377	670	14	deciding	decide	VERB
ftr-377	670	15	the	the	DET
ftr-377	670	16	compaq	compaq	NOUN
ftr-377	670	17	and	and	CCONJ
ftr-377	670	18	jes	jes	PROPN
ftr-377	670	19	cases	case	NOUN
ftr-377	670	20	do	do	AUX
ftr-377	670	21	not	not	PART
ftr-377	670	22	seem	seem	VERB
ftr-377	670	23	to	to	PART
ftr-377	670	24	lucidly	lucidly	ADV
ftr-377	670	25	express	express	VERB
ftr-377	670	26	the	the	DET
ftr-377	670	27	principle	principle	NOUN
ftr-377	670	28	that	that	PRON
ftr-377	670	29	shaviro	shaviro	VERB
ftr-377	670	30	and	and	CCONJ
ftr-377	670	31	weisbach	weisbach	NOUN
ftr-377	670	32	think	think	VERB
ftr-377	670	33	is	be	AUX
ftr-377	670	34	fundamental	fundamental	ADJ
ftr-377	670	35	:	:	PUNCT
ftr-377	670	36	"	"	PUNCT
ftr-377	670	37	we	we	PRON
ftr-377	670	38	use	use	VERB
ftr-377	670	39	multiple	multiple	ADJ
ftr-377	670	40	,	,	PUNCT
ftr-377	670	41	sometimes	sometimes	ADV
ftr-377	670	42	conflicting	conflicting	ADJ
ftr-377	670	43	doctrines	doctrine	NOUN
ftr-377	670	44	,	,	PUNCT
ftr-377	670	45	to	to	PART
ftr-377	670	46	try	try	VERB
ftr-377	670	47	and	and	CCONJ
ftr-377	670	48	filter	filter	VERB
ftr-377	670	49	out	out	ADP
ftr-377	670	50	the	the	DET
ftr-377	670	51	transactions	transaction	NOUN
ftr-377	670	52	that	that	PRON
ftr-377	670	53	seem	seem	VERB
ftr-377	670	54	likely	likely	ADJ
ftr-377	670	55	to	to	PART
ftr-377	670	56	be	be	AUX
ftr-377	670	57	relatively	relatively	ADV
ftr-377	670	58	bad	bad	ADJ
ftr-377	670	59	.	.	PUNCT
ftr-377	670	60	"	"	PUNCT
ftr-377	671	1	0	0	NUM
ftr-377	672	1	the	the	DET
ftr-377	672	2	case	case	NOUN
ftr-377	672	3	law	law	NOUN
ftr-377	672	4	that	that	PRON
ftr-377	672	5	inspires	inspire	VERB
ftr-377	672	6	the	the	DET
ftr-377	672	7	plausibly	plausibly	ADV
ftr-377	672	8	beneficial	beneficial	ADJ
ftr-377	672	9	anti	anti	ADJ
ftr-377	672	10	abuse	abuse	NOUN
ftr-377	672	11	doctrines	doctrine	NOUN
ftr-377	672	12	characteristic	characteristic	ADJ
ftr-377	672	13	of	of	ADP
ftr-377	672	14	united	united	PROPN
ftr-377	672	15	states	states	PROPN
ftr-377	672	16	federal	federal	ADJ
ftr-377	672	17	income	income	NOUN
ftr-377	672	18	tax	tax	NOUN
ftr-377	672	19	law	law	NOUN
ftr-377	672	20	may	may	AUX
ftr-377	672	21	become	become	VERB
ftr-377	672	22	a	a	DET
ftr-377	672	23	drag	drag	NOUN
ftr-377	672	24	on	on	ADP
ftr-377	672	25	innovation	innovation	NOUN
ftr-377	672	26	and	and	CCONJ
ftr-377	672	27	fine	fine	ADJ
ftr-377	672	28	tuning	tuning	NOUN
ftr-377	672	29	of	of	ADP
ftr-377	672	30	anti	anti	ADJ
ftr-377	672	31	abuse	abuse	NOUN
ftr-377	672	32	provisions	provision	NOUN
ftr-377	672	33	if	if	SCONJ
ftr-377	672	34	new	new	ADJ
ftr-377	672	35	developments	development	NOUN
ftr-377	672	36	must	must	AUX
ftr-377	672	37	be	be	AUX
ftr-377	672	38	reconciled	reconcile	VERB
ftr-377	672	39	to	to	ADP
ftr-377	672	40	misguided	misguided	ADJ
ftr-377	672	41	or	or	CCONJ
ftr-377	672	42	obsolete	obsolete	ADJ
ftr-377	672	43	,	,	PUNCT
ftr-377	672	44	but	but	CCONJ
ftr-377	672	45	authoritative	authoritative	ADJ
ftr-377	672	46	,	,	PUNCT
ftr-377	672	47	precedents	precedent	NOUN
ftr-377	672	48	.	.	PUNCT
ftr-377	673	1	there	there	PRON
ftr-377	673	2	have	have	AUX
ftr-377	673	3	been	be	AUX
ftr-377	673	4	competing	compete	VERB
ftr-377	673	5	formulations	formulation	NOUN
ftr-377	673	6	of	of	ADP
ftr-377	673	7	economic	economic	ADJ
ftr-377	673	8	substance	substance	NOUN
ftr-377	673	9	that	that	PRON
ftr-377	673	10	give	give	VERB
ftr-377	673	11	less	less	ADJ
ftr-377	673	12	or	or	CCONJ
ftr-377	673	13	no	no	PRON
ftr-377	673	14	weight	weight	NOUN
ftr-377	673	15	to	to	ADP
ftr-377	673	16	pretax	pretax	ADJ
ftr-377	673	17	profit	profit	NOUN
ftr-377	673	18	.	.	PUNCT
ftr-377	674	1	because	because	SCONJ
ftr-377	674	2	§	§	PROPN
ftr-377	674	3	7701(o	7701(o	NUM
ftr-377	674	4	)	)	PUNCT
ftr-377	674	5	refers	refer	VERB
ftr-377	674	6	to	to	ADP
ftr-377	674	7	a	a	DET
ftr-377	674	8	"	"	PUNCT
ftr-377	674	9	meaningful	meaningful	ADJ
ftr-377	674	10	"	"	PUNCT
ftr-377	674	11	change	change	NOUN
ftr-377	674	12	in	in	ADP
ftr-377	674	13	economic	economic	ADJ
ftr-377	674	14	position	position	NOUN
ftr-377	674	15	,	,	PUNCT
ftr-377	674	16	and	and	CCONJ
ftr-377	674	17	suggests	suggest	VERB
ftr-377	674	18	that	that	SCONJ
ftr-377	674	19	pretax	pretax	ADJ
ftr-377	674	20	profit	profit	NOUN
ftr-377	674	21	is	be	AUX
ftr-377	674	22	not	not	PART
ftr-377	674	23	the	the	DET
ftr-377	674	24	only	only	ADJ
ftr-377	674	25	indication	indication	NOUN
ftr-377	674	26	of	of	ADP
ftr-377	674	27	such	such	DET
ftr-377	674	28	a	a	DET
ftr-377	674	29	change	change	NOUN
ftr-377	674	30	,	,	PUNCT
ftr-377	674	31	these	these	DET
ftr-377	674	32	alternatives	alternative	NOUN
ftr-377	674	33	are	be	AUX
ftr-377	674	34	not	not	PART
ftr-377	674	35	off	off	ADP
ftr-377	674	36	the	the	DET
ftr-377	674	37	table	table	NOUN
ftr-377	674	38	,	,	PUNCT
ftr-377	674	39	at	at	ADP
ftr-377	674	40	this	this	DET
ftr-377	674	41	point	point	NOUN
ftr-377	674	42	.	.	PUNCT
ftr-377	675	1	for	for	ADP
ftr-377	675	2	example	example	NOUN
ftr-377	675	3	,	,	PUNCT
ftr-377	675	4	david	david	PROPN
ftr-377	675	5	hariton	hariton	PROPN
ftr-377	675	6	has	have	AUX
ftr-377	675	7	maintained	maintain	VERB
ftr-377	675	8	that	that	SCONJ
ftr-377	675	9	economic	economic	ADJ
ftr-377	675	10	substance	substance	NOUN
ftr-377	675	11	is	be	AUX
ftr-377	675	12	a	a	DET
ftr-377	675	13	question	question	NOUN
ftr-377	675	14	of	of	ADP
ftr-377	675	15	"	"	PUNCT
ftr-377	675	16	whether	whether	SCONJ
ftr-377	675	17	the	the	DET
ftr-377	675	18	taxpayer	taxpayer	NOUN
ftr-377	675	19	incurs	incur	VERB
ftr-377	675	20	unique	unique	ADJ
ftr-377	675	21	economic	economic	ADJ
ftr-377	675	22	risk	risk	NOUN
ftr-377	675	23	by	by	ADP
ftr-377	675	24	entering	enter	VERB
ftr-377	675	25	into	into	ADP
ftr-377	675	26	the	the	DET
ftr-377	675	27	transaction	transaction	NOUN
ftr-377	675	28	that	that	PRON
ftr-377	675	29	is	be	AUX
ftr-377	675	30	itself	itself	PRON
ftr-377	675	31	substantial	substantial	ADJ
ftr-377	675	32	in	in	ADP
ftr-377	675	33	relation	relation	NOUN
ftr-377	675	34	to	to	ADP
ftr-377	675	35	the	the	DET
ftr-377	675	36	amount	amount	NOUN
ftr-377	675	37	of	of	ADP
ftr-377	675	38	the	the	DET
ftr-377	675	39	tax	tax	NOUN
ftr-377	675	40	benefits	benefit	NOUN
ftr-377	675	41	in	in	ADP
ftr-377	675	42	question	question	NOUN
ftr-377	675	43	......	......	PUNCT
ftr-377	675	44	according	accord	VERB
ftr-377	675	45	to	to	ADP
ftr-377	675	46	charlene	charlene	PROPN
ftr-377	675	47	luke	luke	PROPN
ftr-377	675	48	,	,	PUNCT
ftr-377	675	49	the	the	DET
ftr-377	675	50	relevant	relevant	ADJ
ftr-377	675	51	inquiry	inquiry	NOUN
ftr-377	675	52	is	be	AUX
ftr-377	675	53	whether	whether	SCONJ
ftr-377	675	54	"	"	PUNCT
ftr-377	675	55	the	the	DET
ftr-377	675	56	after	after	ADP
ftr-377	675	57	-	-	PUNCT
ftr-377	675	58	tax	tax	NOUN
ftr-377	675	59	return	return	NOUN
ftr-377	675	60	on	on	ADP
ftr-377	675	61	the	the	DET
ftr-377	675	62	suspect	suspect	ADJ
ftr-377	675	63	transaction	transaction	NOUN
ftr-377	675	64	[	[	X
ftr-377	675	65	is	be	AUX
ftr-377	675	66	]	]	X
ftr-377	675	67	substantially	substantially	ADV
ftr-377	675	68	higher	high	ADJ
ftr-377	675	69	than	than	ADP
ftr-377	675	70	the	the	DET
ftr-377	675	71	return	return	NOUN
ftr-377	675	72	on	on	ADP
ftr-377	675	73	economically	economically	ADV
ftr-377	675	74	comparable	comparable	ADJ
ftr-377	675	75	market	market	NOUN
ftr-377	675	76	transactions	transaction	NOUN
ftr-377	675	77	.	.	PUNCT
ftr-377	676	1	"	"	PUNCT
ftr-377	676	2	'	'	PUNCT
ftr-377	676	3	"	"	PUNCT
ftr-377	676	4	2	2	NUM
ftr-377	676	5	these	these	DET
ftr-377	676	6	proposals	proposal	NOUN
ftr-377	676	7	also	also	ADV
ftr-377	676	8	seem	seem	VERB
ftr-377	676	9	to	to	PART
ftr-377	676	10	be	be	AUX
ftr-377	676	11	based	base	VERB
ftr-377	676	12	on	on	ADP
ftr-377	676	13	reverse	reverse	ADJ
ftr-377	676	14	engineering	engineering	NOUN
ftr-377	676	15	to	to	PART
ftr-377	676	16	isolate	isolate	VERB
ftr-377	676	17	features	feature	NOUN
ftr-377	676	18	that	that	SCONJ
ftr-377	676	19	unappealing	unappealing	ADJ
ftr-377	676	20	transactions	transaction	NOUN
ftr-377	676	21	in	in	ADP
ftr-377	676	22	high	high	ADJ
ftr-377	676	23	-	-	PUNCT
ftr-377	676	24	profile	profile	NOUN
ftr-377	676	25	litigation	litigation	NOUN
ftr-377	676	26	have	have	AUX
ftr-377	676	27	shared	share	VERB
ftr-377	676	28	.	.	PUNCT
ftr-377	677	1	the	the	DET
ftr-377	677	2	critical	critical	ADJ
ftr-377	677	3	questions	question	NOUN
ftr-377	677	4	surrounding	surround	VERB
ftr-377	677	5	the	the	DET
ftr-377	677	6	pretax	pretax	ADJ
ftr-377	677	7	profit	profit	NOUN
ftr-377	677	8	test	test	NOUN
ftr-377	677	9	are	be	AUX
ftr-377	677	10	likewise	likewise	ADV
ftr-377	677	11	passed	pass	VERB
ftr-377	677	12	over	over	ADP
ftr-377	677	13	:	:	PUNCT
ftr-377	677	14	why	why	SCONJ
ftr-377	677	15	lack	lack	NOUN
ftr-377	677	16	of	of	ADP
ftr-377	677	17	economic	economic	ADJ
ftr-377	677	18	substance	substance	NOUN
ftr-377	677	19	,	,	PUNCT
ftr-377	677	20	so	so	ADV
ftr-377	677	21	defined	define	VERB
ftr-377	677	22	,	,	PUNCT
ftr-377	677	23	is	be	AUX
ftr-377	677	24	intrinsically	intrinsically	ADV
ftr-377	677	25	bad	bad	ADJ
ftr-377	677	26	,	,	PUNCT
ftr-377	677	27	and	and	CCONJ
ftr-377	677	28	why	why	SCONJ
ftr-377	677	29	intrinsically	intrinsically	ADV
ftr-377	677	30	bad	bad	ADJ
ftr-377	677	31	transactions	transaction	NOUN
ftr-377	677	32	are	be	AUX
ftr-377	677	33	more	more	ADV
ftr-377	677	34	likely	likely	ADJ
ftr-377	677	35	to	to	PART
ftr-377	677	36	lack	lack	VERB
ftr-377	677	37	economic	economic	ADJ
ftr-377	677	38	substance	substance	NOUN
ftr-377	677	39	.	.	PUNCT
ftr-377	678	1	108	108	NUM
ftr-377	678	2	.	.	PUNCT
ftr-377	679	1	see	see	VERB
ftr-377	679	2	yoram	yoram	PROPN
ftr-377	679	3	keinan	keinan	PROPN
ftr-377	679	4	,	,	PUNCT
ftr-377	679	5	the	the	DET
ftr-377	679	6	economic	economic	ADJ
ftr-377	679	7	substance	substance	NOUN
ftr-377	679	8	doctrine	doctrine	NOUN
ftr-377	679	9	(	(	PUNCT
ftr-377	679	10	2008	2008	NUM
ftr-377	679	11	)	)	PUNCT
ftr-377	679	12	.	.	PUNCT
ftr-377	680	1	109	109	NUM
ftr-377	680	2	.	.	PUNCT
ftr-377	681	1	i	i	PRON
ftr-377	681	2	d.	d.	PROPN
ftr-377	681	3	at	at	ADP
ftr-377	681	4	511	511	NUM
ftr-377	681	5	.	.	PUNCT
ftr-377	682	1	110	110	NUM
ftr-377	682	2	.	.	PUNCT
ftr-377	683	1	i	i	PRON
ftr-377	683	2	d.	d.	PROPN
ftr-377	683	3	at	at	ADP
ftr-377	683	4	513	513	NUM
ftr-377	683	5	.	.	NOUN
ftr-377	683	6	111	111	NUM
ftr-377	683	7	.	.	PUNCT
ftr-377	684	1	david	david	PROPN
ftr-377	684	2	p.	p.	PROPN
ftr-377	684	3	hariton	hariton	PROPN
ftr-377	684	4	,	,	PUNCT
ftr-377	684	5	when	when	SCONJ
ftr-377	684	6	and	and	CCONJ
ftr-377	684	7	how	how	SCONJ
ftr-377	684	8	should	should	AUX
ftr-377	684	9	the	the	DET
ftr-377	684	10	economic	economic	ADJ
ftr-377	684	11	substance	substance	NOUN
ftr-377	684	12	doctrine	doctrine	NOUN
ftr-377	684	13	be	be	AUX
ftr-377	684	14	applied	apply	VERB
ftr-377	684	15	?	?	PUNCT
ftr-377	684	16	,	,	PUNCT
ftr-377	684	17	60	60	NUM
ftr-377	684	18	tax	tax	NOUN
ftr-377	684	19	l	l	NOUN
ftr-377	684	20	rev	rev	VERB
ftr-377	684	21	29	29	NUM
ftr-377	684	22	,	,	PUNCT
ftr-377	684	23	55	55	NUM
ftr-377	684	24	(	(	PUNCT
ftr-377	684	25	2006	2006	NUM
ftr-377	684	26	)	)	PUNCT
ftr-377	684	27	.	.	PUNCT
ftr-377	685	1	112	112	NUM
ftr-377	685	2	.	.	PUNCT
ftr-377	686	1	charlene	charlene	PROPN
ftr-377	686	2	d.	d.	PROPN
ftr-377	686	3	luke	luke	PROPN
ftr-377	686	4	,	,	PUNCT
ftr-377	686	5	risk	risk	NOUN
ftr-377	686	6	,	,	PUNCT
ftr-377	686	7	return	return	NOUN
ftr-377	686	8	and	and	CCONJ
ftr-377	686	9	objective	objective	ADJ
ftr-377	686	10	economic	economic	ADJ
ftr-377	686	11	substance	substance	NOUN
ftr-377	686	12	,	,	PUNCT
ftr-377	686	13	27	27	NUM
ftr-377	686	14	va	va	NOUN
ftr-377	686	15	.	.	PUNCT
ftr-377	687	1	tax	tax	PROPN
ftr-377	687	2	rev	rev	VERB
ftr-377	687	3	783	783	NUM
ftr-377	687	4	,	,	PUNCT
ftr-377	687	5	785	785	NUM
ftr-377	687	6	(	(	PUNCT
ftr-377	687	7	2008	2008	NUM
ftr-377	687	8	)	)	PUNCT
ftr-377	687	9	.	.	PUNCT
ftr-377	688	1	[	[	X
ftr-377	688	2	i1ol9:9	i1ol9:9	X