id	sid	tid	token	lemma	pos
ftr-380	1	1	florida	florida	PROPN
ftr-380	1	2	tax	tax	NOUN
ftr-380	1	3	review	review	NOUN
ftr-380	1	4	volume	volume	NOUN
ftr-380	1	5	8	8	NUM
ftr-380	1	6	2006	2006	NUM
ftr-380	1	7	special	special	ADJ
ftr-380	1	8	issue	issue	NOUN
ftr-380	1	9	recent	recent	ADJ
ftr-380	1	10	developments	development	NOUN
ftr-380	1	11	in	in	ADP
ftr-380	1	12	federal	federal	ADJ
ftr-380	1	13	income	income	NOUN
ftr-380	1	14	taxation	taxation	NOUN
ftr-380	1	15	:	:	PUNCT
ftr-380	1	16	the	the	DET
ftr-380	1	17	year	year	NOUN
ftr-380	1	18	2005	2005	NUM
ftr-380	1	19	ira	ira	PROPN
ftr-380	1	20	b.	b.	PROPN
ftr-380	1	21	shepard	shepard	PROPN
ftr-380	1	22	martin	martin	PROPN
ftr-380	1	23	j.	j.	PROPN
ftr-380	1	24	mcmahon	mcmahon	PROPN
ftr-380	1	25	,	,	PUNCT
ftr-380	1	26	jr	jr	PROPN
ftr-380	1	27	.	.	PUNCT
ftr-380	1	28	*	*	PUNCT
ftr-380	2	1	*	*	PUNCT
ftr-380	2	2	1	1	X
ftr-380	2	3	.	.	PUNCT
ftr-380	2	4	a	a	DET
ftr-380	2	5	ccountin	ccountin	ADV
ftr-380	2	6	g	g	NOUN
ftr-380	2	7	................................................................................	................................................................................	PUNCT
ftr-380	2	8	7	7	NUM
ftr-380	2	9	a.	a.	NOUN
ftr-380	2	10	accounting	accounting	NOUN
ftr-380	2	11	methods	method	NOUN
ftr-380	2	12	.......................................................	.......................................................	PUNCT
ftr-380	2	13	7	7	NUM
ftr-380	2	14	b	b	NOUN
ftr-380	2	15	.	.	PUNCT
ftr-380	3	1	inventories	inventory	NOUN
ftr-380	3	2	.......................................................................	.......................................................................	PUNCT
ftr-380	4	1	8	8	NUM
ftr-380	4	2	c.	c.	PROPN
ftr-380	4	3	installment	installment	PROPN
ftr-380	4	4	m	m	PROPN
ftr-380	4	5	ethod	ethod	NOUN
ftr-380	4	6	..........................................................	..........................................................	PUNCT
ftr-380	4	7	8	8	NUM
ftr-380	4	8	d.	d.	PROPN
ftr-380	4	9	year	year	NOUN
ftr-380	4	10	of	of	ADP
ftr-380	4	11	receipt	receipt	NOUN
ftr-380	4	12	or	or	CCONJ
ftr-380	4	13	deduction	deduction	NOUN
ftr-380	4	14	..........................................	..........................................	PUNCT
ftr-380	4	15	8	8	NUM
ftr-380	4	16	h.	h.	NOUN
ftr-380	4	17	business	business	NOUN
ftr-380	4	18	income	income	NOUN
ftr-380	4	19	and	and	CCONJ
ftr-380	4	20	deductions	deduction	NOUN
ftr-380	4	21	.........................................	.........................................	PUNCT
ftr-380	4	22	9	9	NUM
ftr-380	4	23	a	a	PRON
ftr-380	4	24	.	.	PUNCT
ftr-380	5	1	incom	incom	PROPN
ftr-380	5	2	e	e	PROPN
ftr-380	5	3	..............................................................................	..............................................................................	PUNCT
ftr-380	5	4	9	9	NUM
ftr-380	5	5	b.	b.	NOUN
ftr-380	5	6	deductible	deductible	ADJ
ftr-380	5	7	expenses	expense	NOUN
ftr-380	5	8	versus	versus	ADP
ftr-380	5	9	capitalization	capitalization	NOUN
ftr-380	5	10	.......................	.......................	PUNCT
ftr-380	5	11	11	11	NUM
ftr-380	5	12	c.	c.	PROPN
ftr-380	5	13	reasonable	reasonable	ADJ
ftr-380	5	14	compensation	compensation	PROPN
ftr-380	5	15	............................................	............................................	PUNCT
ftr-380	5	16	13	13	NUM
ftr-380	5	17	d.	d.	PROPN
ftr-380	5	18	miscellaneous	miscellaneous	ADJ
ftr-380	5	19	expenses	expense	NOUN
ftr-380	5	20	................................................	................................................	PUNCT
ftr-380	5	21	14	14	NUM
ftr-380	5	22	e.	e.	PROPN
ftr-380	5	23	depreciation	depreciation	NOUN
ftr-380	5	24	and	and	CCONJ
ftr-380	5	25	amortization	amortization	NOUN
ftr-380	5	26	.....................................	.....................................	PUNCT
ftr-380	6	1	21	21	NUM
ftr-380	6	2	f	f	NOUN
ftr-380	6	3	.	.	PUNCT
ftr-380	7	1	c	c	NOUN
ftr-380	7	2	redits	redit	NOUN
ftr-380	7	3	............................................................................	............................................................................	PUNCT
ftr-380	7	4	21	21	NUM
ftr-380	7	5	g.	g.	NOUN
ftr-380	7	6	natural	natural	ADJ
ftr-380	7	7	resources	resource	NOUN
ftr-380	7	8	deductions	deduction	NOUN
ftr-380	7	9	&	&	CCONJ
ftr-380	7	10	credits	credit	NOUN
ftr-380	7	11	......................	......................	PUNCT
ftr-380	8	1	22	22	NUM
ftr-380	8	2	h.	h.	NOUN
ftr-380	8	3	loss	loss	NOUN
ftr-380	8	4	transactions	transaction	NOUN
ftr-380	8	5	,	,	PUNCT
ftr-380	8	6	bad	bad	ADJ
ftr-380	8	7	debts	debt	NOUN
ftr-380	8	8	and	and	CCONJ
ftr-380	8	9	nols	nols	PROPN
ftr-380	8	10	.......................	.......................	PUNCT
ftr-380	8	11	29	29	NUM
ftr-380	8	12	i.	i.	NOUN
ftr-380	8	13	at	at	ADP
ftr-380	8	14	-	-	PUNCT
ftr-380	8	15	risk	risk	NOUN
ftr-380	8	16	and	and	CCONJ
ftr-380	8	17	passive	passive	ADJ
ftr-380	8	18	activity	activity	NOUN
ftr-380	8	19	losses	loss	NOUN
ftr-380	8	20	..............................	..............................	PUNCT
ftr-380	8	21	30	30	NUM
ftr-380	8	22	m	m	NOUN
ftr-380	8	23	.	.	PUNCT
ftr-380	9	1	investment	investment	NOUN
ftr-380	9	2	gain	gain	NOUN
ftr-380	9	3	....................................................................	....................................................................	PUNCT
ftr-380	9	4	31	31	NUM
ftr-380	9	5	a.	a.	NOUN
ftr-380	9	6	capital	capital	NOUN
ftr-380	9	7	gain	gain	NOUN
ftr-380	9	8	and	and	CCONJ
ftr-380	9	9	loss	loss	NOUN
ftr-380	9	10	..................................................	..................................................	PUNCT
ftr-380	9	11	31	31	NUM
ftr-380	9	12	b	b	PROPN
ftr-380	9	13	.	.	PUNCT
ftr-380	10	1	section	section	NOUN
ftr-380	10	2	1031	1031	NUM
ftr-380	10	3	..................................................................	..................................................................	PUNCT
ftr-380	11	1	34	34	NUM
ftr-380	11	2	c	c	NOUN
ftr-380	11	3	.	.	PUNCT
ftr-380	12	1	section	section	NOUN
ftr-380	12	2	1033	1033	NUM
ftr-380	12	3	...................................................................	...................................................................	PUNCT
ftr-380	12	4	36	36	NUM
ftr-380	12	5	iv	iv	NOUN
ftr-380	12	6	.	.	PUNCT
ftr-380	12	7	compensation	compensation	NOUN
ftr-380	12	8	issues	issue	NOUN
ftr-380	12	9	............................................................	............................................................	PUNCT
ftr-380	13	1	36	36	NUM
ftr-380	13	2	a	a	DET
ftr-380	13	3	.	.	PUNCT
ftr-380	13	4	fringe	fringe	NOUN
ftr-380	13	5	benefits	benefit	NOUN
ftr-380	13	6	..............................................................	..............................................................	PUNCT
ftr-380	13	7	36	36	NUM
ftr-380	13	8	b.	b.	PROPN
ftr-380	13	9	qualified	qualify	VERB
ftr-380	13	10	deferred	defer	VERB
ftr-380	13	11	compensation	compensation	NOUN
ftr-380	13	12	plans	plan	NOUN
ftr-380	13	13	.......................	.......................	PUNCT
ftr-380	13	14	39	39	NUM
ftr-380	13	15	c.	c.	NOUN
ftr-380	13	16	nonqualified	nonqualifie	VERB
ftr-380	13	17	deferred	defer	VERB
ftr-380	13	18	compensation	compensation	NOUN
ftr-380	13	19	,	,	PUNCT
ftr-380	13	20	section	section	NOUN
ftr-380	13	21	83	83	NUM
ftr-380	13	22	,	,	PUNCT
ftr-380	13	23	and	and	CCONJ
ftr-380	13	24	stock	stock	NOUN
ftr-380	13	25	options	option	NOUN
ftr-380	13	26	.........................................................	.........................................................	PUNCT
ftr-380	13	27	41	41	NUM
ftr-380	13	28	d.	d.	PROPN
ftr-380	13	29	individual	individual	PROPN
ftr-380	13	30	retirement	retirement	NOUN
ftr-380	13	31	accounts	account	NOUN
ftr-380	13	32	.....................................	.....................................	PUNCT
ftr-380	14	1	46	46	NUM
ftr-380	14	2	v.	v.	ADP
ftr-380	14	3	personal	personal	ADJ
ftr-380	14	4	income	income	NOUN
ftr-380	14	5	and	and	CCONJ
ftr-380	14	6	deductions	deduction	NOUN
ftr-380	14	7	.....................................	.....................................	PUNCT
ftr-380	15	1	47	47	NUM
ftr-380	15	2	a	a	PRON
ftr-380	15	3	.	.	PUNCT
ftr-380	16	1	r	r	NOUN
ftr-380	16	2	ates	ates	PROPN
ftr-380	16	3	.............................................................................	.............................................................................	PUNCT
ftr-380	17	1	47	47	NUM
ftr-380	17	2	b.	b.	PROPN
ftr-380	17	3	miscellaneous	miscellaneous	ADJ
ftr-380	17	4	income	income	NOUN
ftr-380	17	5	.........................	.........................	PUNCT
ftr-380	17	6	47	47	NUM
ftr-380	17	7	c.	c.	PROPN
ftr-380	17	8	profit	profit	NOUN
ftr-380	17	9	-	-	PUNCT
ftr-380	17	10	seeking	seek	VERB
ftr-380	17	11	individual	individual	ADJ
ftr-380	17	12	deductions	deduction	NOUN
ftr-380	17	13	............................	............................	PUNCT
ftr-380	17	14	48	48	NUM
ftr-380	17	15	d.	d.	PROPN
ftr-380	17	16	hobby	hobby	PROPN
ftr-380	17	17	losses	loss	NOUN
ftr-380	17	18	and	and	CCONJ
ftr-380	17	19	§	§	PROPN
ftr-380	17	20	280a	280a	PROPN
ftr-380	17	21	home	home	NOUN
ftr-380	17	22	office	office	NOUN
ftr-380	17	23	and	and	CCONJ
ftr-380	17	24	vacation	vacation	NOUN
ftr-380	17	25	h	h	NOUN
ftr-380	17	26	om	om	PROPN
ftr-380	17	27	es	es	X
ftr-380	17	28	...........................................................................	...........................................................................	PUNCT
ftr-380	17	29	50	50	NUM
ftr-380	17	30	e.	e.	NOUN
ftr-380	17	31	deductions	deduction	NOUN
ftr-380	17	32	and	and	CCONJ
ftr-380	17	33	credits	credit	NOUN
ftr-380	17	34	for	for	ADP
ftr-380	17	35	personal	personal	ADJ
ftr-380	17	36	expenses	expense	NOUN
ftr-380	17	37	.............	.............	PUNCT
ftr-380	17	38	50	50	NUM
ftr-380	17	39	f.	f.	NOUN
ftr-380	17	40	e	e	PROPN
ftr-380	17	41	ducation	ducation	NOUN
ftr-380	17	42	.......................................................................	.......................................................................	PUNCT
ftr-380	18	1	53	53	NUM
ftr-380	18	2	*	*	PUNCT
ftr-380	18	3	professor	professor	NOUN
ftr-380	18	4	of	of	ADP
ftr-380	18	5	law	law	NOUN
ftr-380	18	6	,	,	PUNCT
ftr-380	18	7	university	university	PROPN
ftr-380	18	8	of	of	ADP
ftr-380	18	9	houston	houston	PROPN
ftr-380	18	10	law	law	NOUN
ftr-380	18	11	center	center	NOUN
ftr-380	18	12	.	.	PUNCT
ftr-380	19	1	*	*	PUNCT
ftr-380	19	2	*	*	PUNCT
ftr-380	19	3	clarence	clarence	PROPN
ftr-380	19	4	j.	j.	PROPN
ftr-380	19	5	teselle	teselle	PROPN
ftr-380	19	6	professor	professor	PROPN
ftr-380	19	7	of	of	ADP
ftr-380	19	8	law	law	NOUN
ftr-380	19	9	,	,	PUNCT
ftr-380	19	10	university	university	PROPN
ftr-380	19	11	of	of	ADP
ftr-380	19	12	florida	florida	PROPN
ftr-380	19	13	fredric	fredric	PROPN
ftr-380	19	14	g.	g.	PROPN
ftr-380	19	15	levin	levin	PROPN
ftr-380	19	16	college	college	PROPN
ftr-380	19	17	of	of	ADP
ftr-380	19	18	law	law	PROPN
ftr-380	19	19	.	.	PUNCT
ftr-380	20	1	florida	florida	PROPN
ftr-380	20	2	tax	tax	PROPN
ftr-380	20	3	review	review	PROPN
ftr-380	20	4	vi	vi	PROPN
ftr-380	20	5	.	.	PUNCT
ftr-380	21	1	corporations	corporation	NOUN
ftr-380	21	2	............................................................	............................................................	PUNCT
ftr-380	22	1	54	54	NUM
ftr-380	22	2	a.	a.	NOUN
ftr-380	22	3	entity	entity	NOUN
ftr-380	22	4	and	and	CCONJ
ftr-380	22	5	formation	formation	NOUN
ftr-380	22	6	.......................................	.......................................	PUNCT
ftr-380	22	7	54	54	NUM
ftr-380	22	8	b.	b.	NOUN
ftr-380	22	9	distributions	distribution	NOUN
ftr-380	22	10	and	and	CCONJ
ftr-380	22	11	redemptions	redemption	NOUN
ftr-380	22	12	........................	........................	PUNCT
ftr-380	22	13	56	56	NUM
ftr-380	22	14	c.	c.	NOUN
ftr-380	22	15	liquidations	liquidation	NOUN
ftr-380	22	16	....................................................	....................................................	PUNCT
ftr-380	23	1	60	60	NUM
ftr-380	23	2	d.	d.	PROPN
ftr-380	23	3	s	s	PROPN
ftr-380	23	4	corporations	corporation	NOUN
ftr-380	23	5	................................................	................................................	PUNCT
ftr-380	23	6	61	61	NUM
ftr-380	23	7	e.	e.	PROPN
ftr-380	23	8	affiliated	affiliate	VERB
ftr-380	23	9	corporations	corporation	NOUN
ftr-380	23	10	...................	...................	PUNCT
ftr-380	23	11	64	64	NUM
ftr-380	23	12	f.	f.	NOUN
ftr-380	23	13	reorganizations	reorganization	NOUN
ftr-380	23	14	................................................	................................................	PUNCT
ftr-380	23	15	65	65	NUM
ftr-380	23	16	g.	g.	NOUN
ftr-380	23	17	corporate	corporate	ADJ
ftr-380	23	18	divisions	division	NOUN
ftr-380	23	19	.........................................	.........................................	PUNCT
ftr-380	23	20	69	69	NUM
ftr-380	23	21	h.	h.	NOUN
ftr-380	23	22	miscellaneous	miscellaneous	ADJ
ftr-380	23	23	corporate	corporate	ADJ
ftr-380	23	24	issues	issue	NOUN
ftr-380	23	25	.......................	.......................	PUNCT
ftr-380	23	26	73	73	NUM
ftr-380	23	27	vii	vii	PROPN
ftr-380	23	28	.	.	PUNCT
ftr-380	23	29	partnerships	partnership	NOUN
ftr-380	23	30	...............................................................	...............................................................	PUNCT
ftr-380	23	31	74	74	NUM
ftr-380	23	32	a.	a.	NOUN
ftr-380	23	33	formation	formation	NOUN
ftr-380	23	34	and	and	CCONJ
ftr-380	23	35	taxable	taxable	ADJ
ftr-380	23	36	years	year	NOUN
ftr-380	23	37	..........................	..........................	PUNCT
ftr-380	23	38	74	74	NUM
ftr-380	23	39	b.	b.	NOUN
ftr-380	23	40	allocations	allocation	NOUN
ftr-380	23	41	of	of	ADP
ftr-380	23	42	distributive	distributive	ADJ
ftr-380	23	43	share	share	NOUN
ftr-380	23	44	,	,	PUNCT
ftr-380	23	45	partnership	partnership	NOUN
ftr-380	23	46	debt	debt	NOUN
ftr-380	23	47	,	,	PUNCT
ftr-380	23	48	and	and	CCONJ
ftr-380	23	49	outside	outside	ADP
ftr-380	23	50	basis	basis	NOUN
ftr-380	23	51	............................................	............................................	PUNCT
ftr-380	23	52	74	74	NUM
ftr-380	23	53	c.	c.	NOUN
ftr-380	23	54	distributions	distribution	NOUN
ftr-380	23	55	and	and	CCONJ
ftr-380	23	56	transactions	transaction	NOUN
ftr-380	23	57	between	between	ADP
ftr-380	23	58	the	the	DET
ftr-380	23	59	partnership	partnership	NOUN
ftr-380	23	60	and	and	CCONJ
ftr-380	23	61	partners	partner	NOUN
ftr-380	23	62	.................................	.................................	PUNCT
ftr-380	24	1	78	78	NUM
ftr-380	24	2	d.	d.	NOUN
ftr-380	24	3	sales	sale	NOUN
ftr-380	24	4	of	of	ADP
ftr-380	24	5	partnership	partnership	NOUN
ftr-380	24	6	interests	interest	NOUN
ftr-380	24	7	,	,	PUNCT
ftr-380	24	8	liquidations	liquidation	NOUN
ftr-380	24	9	and	and	CCONJ
ftr-380	24	10	merges	merge	NOUN
ftr-380	24	11	.......................................................	.......................................................	PUNCT
ftr-380	24	12	85	85	NUM
ftr-380	24	13	e.	e.	PROPN
ftr-380	24	14	inside	inside	ADJ
ftr-380	24	15	basis	basis	NOUN
ftr-380	24	16	adjustments	adjustment	NOUN
ftr-380	24	17	...................................	...................................	PUNCT
ftr-380	24	18	85	85	NUM
ftr-380	24	19	f.	f.	PROPN
ftr-380	24	20	partnership	partnership	NOUN
ftr-380	24	21	audit	audit	NOUN
ftr-380	24	22	rules	rule	NOUN
ftr-380	24	23	...................................	...................................	PUNCT
ftr-380	24	24	85	85	NUM
ftr-380	24	25	g.	g.	NOUN
ftr-380	24	26	miscellaneous	miscellaneous	NOUN
ftr-380	24	27	...................................................	...................................................	PUNCT
ftr-380	24	28	86	86	NUM
ftr-380	24	29	viii	viii	ADJ
ftr-380	24	30	.	.	PUNCT
ftr-380	25	1	tax	tax	NOUN
ftr-380	25	2	shelters	shelter	NOUN
ftr-380	25	3	...............................................................	...............................................................	PUNCT
ftr-380	25	4	86	86	NUM
ftr-380	25	5	a.	a.	NOUN
ftr-380	25	6	tax	tax	NOUN
ftr-380	25	7	shelter	shelter	NOUN
ftr-380	25	8	cases	case	NOUN
ftr-380	25	9	..............................................	..............................................	PUNCT
ftr-380	25	10	86	86	NUM
ftr-380	25	11	b.	b.	PROPN
ftr-380	25	12	identified	identify	VERB
ftr-380	25	13	"	"	PUNCT
ftr-380	25	14	tax	tax	NOUN
ftr-380	25	15	avoidance	avoidance	NOUN
ftr-380	25	16	transactions	transaction	NOUN
ftr-380	25	17	"	"	PUNCT
ftr-380	25	18	.	.	PUNCT
ftr-380	26	1	...........	...........	PUNCT
ftr-380	27	1	104	104	NUM
ftr-380	27	2	c.	c.	NOUN
ftr-380	27	3	disclosure	disclosure	NOUN
ftr-380	27	4	and	and	CCONJ
ftr-380	27	5	settlement	settlement	NOUN
ftr-380	27	6	..................................	..................................	PUNCT
ftr-380	27	7	106	106	NUM
ftr-380	27	8	d.	d.	NOUN
ftr-380	27	9	tax	tax	NOUN
ftr-380	27	10	shelter	shelter	NOUN
ftr-380	27	11	penalties	penalty	NOUN
ftr-380	27	12	,	,	PUNCT
ftr-380	27	13	etc	etc	X
ftr-380	27	14	...................................	...................................	X
ftr-380	27	15	115	115	NUM
ftr-380	27	16	e.	e.	PROPN
ftr-380	27	17	tax	tax	NOUN
ftr-380	27	18	shelters	shelter	NOUN
ftr-380	27	19	miscellaneous	miscellaneous	ADJ
ftr-380	27	20	................................	................................	PUNCT
ftr-380	28	1	118	118	NUM
ftr-380	28	2	ix	ix	ADJ
ftr-380	28	3	.	.	PUNCT
ftr-380	28	4	exempt	exempt	ADJ
ftr-380	28	5	organizations	organization	NOUN
ftr-380	28	6	and	and	CCONJ
ftr-380	28	7	charitable	charitable	ADJ
ftr-380	28	8	giving	giving	NOUN
ftr-380	28	9	..	..	PUNCT
ftr-380	28	10	118	118	NUM
ftr-380	28	11	a.	a.	NOUN
ftr-380	28	12	exempt	exempt	ADJ
ftr-380	28	13	organizations	organization	NOUN
ftr-380	28	14	........................................	........................................	PUNCT
ftr-380	28	15	118	118	NUM
ftr-380	28	16	b.	b.	PROPN
ftr-380	28	17	charitable	charitable	ADJ
ftr-380	28	18	giving	giving	NOUN
ftr-380	28	19	..............................................	..............................................	PUNCT
ftr-380	28	20	120	120	NUM
ftr-380	28	21	x.	x.	NOUN
ftr-380	28	22	tax	tax	NOUN
ftr-380	28	23	procedure	procedure	NOUN
ftr-380	28	24	............................................................	............................................................	PUNCT
ftr-380	28	25	123	123	NUM
ftr-380	28	26	a.	a.	NOUN
ftr-380	28	27	interest	interest	NOUN
ftr-380	28	28	,	,	PUNCT
ftr-380	28	29	penalties	penalty	NOUN
ftr-380	28	30	and	and	CCONJ
ftr-380	28	31	prosecutions	prosecution	NOUN
ftr-380	28	32	..................	..................	PUNCT
ftr-380	28	33	123	123	NUM
ftr-380	28	34	b.	b.	PROPN
ftr-380	28	35	discovery	discovery	PROPN
ftr-380	28	36	:	:	PUNCT
ftr-380	28	37	summonses	summons	NOUN
ftr-380	28	38	and	and	CCONJ
ftr-380	28	39	foia	foia	PROPN
ftr-380	28	40	......................	......................	PUNCT
ftr-380	28	41	125	125	NUM
ftr-380	28	42	c	c	NOUN
ftr-380	28	43	.	.	PUNCT
ftr-380	29	1	litigation	litigation	NOUN
ftr-380	29	2	costs	cost	VERB
ftr-380	29	3	..................................................	..................................................	PUNCT
ftr-380	30	1	127	127	NUM
ftr-380	30	2	d	d	NOUN
ftr-380	30	3	.	.	PUNCT
ftr-380	31	1	statutory	statutory	PROPN
ftr-380	31	2	n	n	PRON
ftr-380	31	3	otice	otice	NOUN
ftr-380	31	4	..................................................	..................................................	PUNCT
ftr-380	31	5	128	128	NUM
ftr-380	31	6	e.	e.	PROPN
ftr-380	31	7	statue	statue	NOUN
ftr-380	31	8	of	of	ADP
ftr-380	31	9	limitations	limitation	NOUN
ftr-380	31	10	..........................................	..........................................	PUNCT
ftr-380	32	1	129	129	NUM
ftr-380	32	2	f.	f.	PROPN
ftr-380	32	3	liens	lien	NOUN
ftr-380	32	4	and	and	CCONJ
ftr-380	32	5	collections	collection	NOUN
ftr-380	32	6	.........................................	.........................................	PUNCT
ftr-380	32	7	130	130	NUM
ftr-380	32	8	g.	g.	NOUN
ftr-380	32	9	innocent	innocent	ADJ
ftr-380	32	10	spouse	spouse	NOUN
ftr-380	32	11	.................................................	.................................................	PUNCT
ftr-380	32	12	135	135	NUM
ftr-380	32	13	h	h	NOUN
ftr-380	32	14	.	.	PUNCT
ftr-380	33	1	m	m	VERB
ftr-380	33	2	iscellaneous	iscellaneous	ADJ
ftr-380	33	3	.....................................................	.....................................................	PUNCT
ftr-380	33	4	139	139	NUM
ftr-380	33	5	xi	xi	NOUN
ftr-380	33	6	.	.	PUNCT
ftr-380	34	1	witholding	witholde	VERB
ftr-380	34	2	and	and	CCONJ
ftr-380	34	3	excise	excise	NOUN
ftr-380	34	4	taxes	taxis	NOUN
ftr-380	34	5	.................................	.................................	PUNCT
ftr-380	34	6	146	146	NUM
ftr-380	34	7	a.	a.	NOUN
ftr-380	34	8	employment	employment	NOUN
ftr-380	34	9	taxes	taxis	NOUN
ftr-380	34	10	.............................................	.............................................	PUNCT
ftr-380	35	1	146	146	NUM
ftr-380	35	2	b	b	NOUN
ftr-380	35	3	.	.	PUNCT
ftr-380	36	1	excise	excise	NOUN
ftr-380	36	2	taxes	taxis	NOUN
ftr-380	36	3	.......................................................	.......................................................	PUNCT
ftr-380	36	4	148	148	NUM
ftr-380	36	5	xii	xii	NOUN
ftr-380	36	6	.	.	PUNCT
ftr-380	37	1	tax	tax	NOUN
ftr-380	37	2	legislation	legislation	NOUN
ftr-380	37	3	.....................................................	.....................................................	PUNCT
ftr-380	37	4	149	149	NUM
ftr-380	37	5	a	a	PRON
ftr-380	37	6	.	.	PUNCT
ftr-380	38	1	e	e	NOUN
ftr-380	38	2	nacted	nacte	VERB
ftr-380	38	3	..............................................................	..............................................................	PUNCT
ftr-380	38	4	149	149	NUM
ftr-380	39	1	[	[	X
ftr-380	39	2	vol	vol	NOUN
ftr-380	39	3	.	.	PUNCT
ftr-380	39	4	8	8	NUM
ftr-380	39	5	:	:	PUNCT
ftr-380	39	6	si	si	PROPN
ftr-380	39	7	recent	recent	ADJ
ftr-380	39	8	developments	development	NOUN
ftr-380	39	9	in	in	ADP
ftr-380	39	10	federal	federal	ADJ
ftr-380	39	11	income	income	NOUN
ftr-380	39	12	taxation	taxation	NOUN
ftr-380	39	13	recent	recent	ADJ
ftr-380	39	14	developments	development	NOUN
ftr-380	39	15	in	in	ADP
ftr-380	39	16	federal	federal	ADJ
ftr-380	39	17	income	income	NOUN
ftr-380	39	18	taxation	taxation	NOUN
ftr-380	39	19	:	:	PUNCT
ftr-380	39	20	the	the	DET
ftr-380	39	21	year	year	NOUN
ftr-380	39	22	2005	2005	NUM
ftr-380	39	23	by	by	ADP
ftr-380	39	24	ira	ira	PROPN
ftr-380	39	25	b.	b.	PROPN
ftr-380	39	26	shepard	shepard	PROPN
ftr-380	39	27	martin	martin	PROPN
ftr-380	39	28	j.	j.	PROPN
ftr-380	39	29	mcmahon	mcmahon	PROPN
ftr-380	39	30	,	,	PUNCT
ftr-380	39	31	jr	jr	PROPN
ftr-380	39	32	.	.	PUNCT
ftr-380	40	1	this	this	DET
ftr-380	40	2	recent	recent	ADJ
ftr-380	40	3	developments	development	NOUN
ftr-380	40	4	outline	outline	NOUN
ftr-380	40	5	discusses	discuss	VERB
ftr-380	40	6	,	,	PUNCT
ftr-380	40	7	and	and	CCONJ
ftr-380	40	8	provides	provide	VERB
ftr-380	40	9	context	context	NOUN
ftr-380	40	10	to	to	PART
ftr-380	40	11	understand	understand	VERB
ftr-380	40	12	,	,	PUNCT
ftr-380	40	13	the	the	DET
ftr-380	40	14	significance	significance	NOUN
ftr-380	40	15	of	of	ADP
ftr-380	40	16	the	the	DET
ftr-380	40	17	most	most	ADV
ftr-380	40	18	important	important	ADJ
ftr-380	40	19	judicial	judicial	ADJ
ftr-380	40	20	decisions	decision	NOUN
ftr-380	40	21	and	and	CCONJ
ftr-380	40	22	administrative	administrative	ADJ
ftr-380	40	23	rulings	ruling	NOUN
ftr-380	40	24	and	and	CCONJ
ftr-380	40	25	regulations	regulation	NOUN
ftr-380	40	26	promulgated	promulgate	VERB
ftr-380	40	27	by	by	ADP
ftr-380	40	28	the	the	DET
ftr-380	40	29	internal	internal	ADJ
ftr-380	40	30	revenue	revenue	NOUN
ftr-380	40	31	service	service	NOUN
ftr-380	40	32	and	and	CCONJ
ftr-380	40	33	treasury	treasury	PROPN
ftr-380	40	34	department	department	PROPN
ftr-380	40	35	during	during	ADP
ftr-380	40	36	the	the	DET
ftr-380	40	37	most	most	ADV
ftr-380	40	38	recent	recent	ADJ
ftr-380	40	39	twelve	twelve	NUM
ftr-380	40	40	months	month	NOUN
ftr-380	40	41	and	and	CCONJ
ftr-380	40	42	sometimes	sometimes	ADV
ftr-380	40	43	a	a	DET
ftr-380	40	44	little	little	ADJ
ftr-380	40	45	farther	far	ADV
ftr-380	40	46	back	back	ADV
ftr-380	40	47	in	in	ADP
ftr-380	40	48	time	time	NOUN
ftr-380	40	49	if	if	SCONJ
ftr-380	40	50	we	we	PRON
ftr-380	40	51	find	find	VERB
ftr-380	40	52	the	the	DET
ftr-380	40	53	item	item	NOUN
ftr-380	40	54	particularly	particularly	ADV
ftr-380	40	55	humorous	humorous	ADJ
ftr-380	40	56	or	or	CCONJ
ftr-380	40	57	outrageous	outrageous	ADJ
ftr-380	40	58	.	.	PUNCT
ftr-380	41	1	most	most	ADJ
ftr-380	41	2	treasury	treasury	PROPN
ftr-380	41	3	regulations	regulation	NOUN
ftr-380	41	4	,	,	PUNCT
ftr-380	41	5	however	however	ADV
ftr-380	41	6	,	,	PUNCT
ftr-380	41	7	are	be	AUX
ftr-380	41	8	so	so	ADV
ftr-380	41	9	complex	complex	ADJ
ftr-380	41	10	that	that	SCONJ
ftr-380	41	11	they	they	PRON
ftr-380	41	12	can	can	AUX
ftr-380	41	13	not	not	PART
ftr-380	41	14	be	be	AUX
ftr-380	41	15	discussed	discuss	VERB
ftr-380	41	16	in	in	ADP
ftr-380	41	17	detail	detail	NOUN
ftr-380	41	18	and	and	CCONJ
ftr-380	41	19	,	,	PUNCT
ftr-380	41	20	anyway	anyway	ADV
ftr-380	41	21	,	,	PUNCT
ftr-380	41	22	only	only	ADV
ftr-380	41	23	a	a	DET
ftr-380	41	24	devout	devout	ADJ
ftr-380	41	25	masochist	masochist	NOUN
ftr-380	41	26	would	would	AUX
ftr-380	41	27	read	read	VERB
ftr-380	41	28	them	they	PRON
ftr-380	41	29	all	all	DET
ftr-380	41	30	the	the	DET
ftr-380	41	31	way	way	NOUN
ftr-380	41	32	through	through	ADV
ftr-380	41	33	;	;	PUNCT
ftr-380	41	34	just	just	ADV
ftr-380	41	35	the	the	DET
ftr-380	41	36	basic	basic	ADJ
ftr-380	41	37	topic	topic	NOUN
ftr-380	41	38	and	and	CCONJ
ftr-380	41	39	fundamental	fundamental	ADJ
ftr-380	41	40	principles	principle	NOUN
ftr-380	41	41	are	be	AUX
ftr-380	41	42	highlighted	highlight	VERB
ftr-380	41	43	.	.	PUNCT
ftr-380	42	1	amendments	amendment	NOUN
ftr-380	42	2	to	to	ADP
ftr-380	42	3	the	the	DET
ftr-380	42	4	internal	internal	PROPN
ftr-380	42	5	revenue	revenue	NOUN
ftr-380	42	6	code	code	NOUN
ftr-380	42	7	generally	generally	ADV
ftr-380	42	8	are	be	AUX
ftr-380	42	9	not	not	PART
ftr-380	42	10	discussed	discuss	VERB
ftr-380	42	11	except	except	SCONJ
ftr-380	42	12	to	to	ADP
ftr-380	42	13	the	the	DET
ftr-380	42	14	extent	extent	NOUN
ftr-380	42	15	that	that	SCONJ
ftr-380	42	16	(	(	PUNCT
ftr-380	42	17	1	1	X
ftr-380	42	18	)	)	PUNCT
ftr-380	42	19	they	they	PRON
ftr-380	42	20	are	be	AUX
ftr-380	42	21	of	of	ADP
ftr-380	42	22	major	major	ADJ
ftr-380	42	23	significance	significance	NOUN
ftr-380	42	24	,	,	PUNCT
ftr-380	42	25	(	(	PUNCT
ftr-380	42	26	2	2	X
ftr-380	42	27	)	)	PUNCT
ftr-380	42	28	they	they	PRON
ftr-380	42	29	have	have	AUX
ftr-380	42	30	led	lead	VERB
ftr-380	42	31	to	to	ADP
ftr-380	42	32	administrative	administrative	ADJ
ftr-380	42	33	rulings	ruling	NOUN
ftr-380	42	34	and	and	CCONJ
ftr-380	42	35	regulations	regulation	NOUN
ftr-380	42	36	,	,	PUNCT
ftr-380	42	37	(	(	PUNCT
ftr-380	42	38	3	3	X
ftr-380	42	39	)	)	PUNCT
ftr-380	42	40	they	they	PRON
ftr-380	42	41	have	have	AUX
ftr-380	42	42	affected	affect	VERB
ftr-380	42	43	previously	previously	ADV
ftr-380	42	44	issued	issue	VERB
ftr-380	42	45	rulings	ruling	NOUN
ftr-380	42	46	and	and	CCONJ
ftr-380	42	47	regulations	regulation	NOUN
ftr-380	42	48	otherwise	otherwise	ADV
ftr-380	42	49	covered	cover	VERB
ftr-380	42	50	by	by	ADP
ftr-380	42	51	the	the	DET
ftr-380	42	52	outline	outline	NOUN
ftr-380	42	53	,	,	PUNCT
ftr-380	42	54	or	or	CCONJ
ftr-380	42	55	(	(	PUNCT
ftr-380	42	56	4	4	X
ftr-380	42	57	)	)	PUNCT
ftr-380	42	58	they	they	PRON
ftr-380	42	59	provide	provide	VERB
ftr-380	42	60	marty	marty	PROPN
ftr-380	42	61	the	the	DET
ftr-380	42	62	opportunity	opportunity	NOUN
ftr-380	42	63	to	to	PART
ftr-380	42	64	mock	mock	VERB
ftr-380	42	65	our	our	PRON
ftr-380	42	66	elected	elect	VERB
ftr-380	42	67	representatives	representative	NOUN
ftr-380	42	68	.	.	PUNCT
ftr-380	43	1	the	the	DET
ftr-380	43	2	outline	outline	NOUN
ftr-380	43	3	focuses	focus	VERB
ftr-380	43	4	primarily	primarily	ADV
ftr-380	43	5	on	on	ADP
ftr-380	43	6	topics	topic	NOUN
ftr-380	43	7	of	of	ADP
ftr-380	43	8	broad	broad	ADJ
ftr-380	43	9	general	general	ADJ
ftr-380	43	10	interest	interest	NOUN
ftr-380	44	1	[	[	X
ftr-380	44	2	to	to	ADP
ftr-380	44	3	the	the	DET
ftr-380	44	4	two	two	NUM
ftr-380	44	5	of	of	ADP
ftr-380	44	6	us	we	PRON
ftr-380	44	7	,	,	PUNCT
ftr-380	44	8	at	at	ADP
ftr-380	44	9	least	least	ADJ
ftr-380	44	10	]	]	PUNCT
ftr-380	44	11	income	income	NOUN
ftr-380	44	12	tax	tax	NOUN
ftr-380	44	13	accounting	accounting	NOUN
ftr-380	44	14	rules	rule	NOUN
ftr-380	44	15	,	,	PUNCT
ftr-380	44	16	determination	determination	NOUN
ftr-380	44	17	of	of	ADP
ftr-380	44	18	gross	gross	ADJ
ftr-380	44	19	income	income	NOUN
ftr-380	44	20	,	,	PUNCT
ftr-380	44	21	allowable	allowable	ADJ
ftr-380	44	22	deductions	deduction	NOUN
ftr-380	44	23	,	,	PUNCT
ftr-380	44	24	treatment	treatment	NOUN
ftr-380	44	25	of	of	ADP
ftr-380	44	26	capital	capital	NOUN
ftr-380	44	27	gains	gain	NOUN
ftr-380	44	28	and	and	CCONJ
ftr-380	44	29	losses	loss	NOUN
ftr-380	44	30	,	,	PUNCT
ftr-380	44	31	corporate	corporate	ADJ
ftr-380	44	32	and	and	CCONJ
ftr-380	44	33	partnership	partnership	NOUN
ftr-380	44	34	taxation	taxation	NOUN
ftr-380	44	35	,	,	PUNCT
ftr-380	44	36	exempt	exempt	ADJ
ftr-380	44	37	organizations	organization	NOUN
ftr-380	44	38	,	,	PUNCT
ftr-380	44	39	and	and	CCONJ
ftr-380	44	40	procedure	procedure	NOUN
ftr-380	44	41	and	and	CCONJ
ftr-380	44	42	penalties	penalty	NOUN
ftr-380	44	43	.	.	PUNCT
ftr-380	45	1	it	it	PRON
ftr-380	45	2	deals	deal	VERB
ftr-380	45	3	summarily	summarily	ADV
ftr-380	45	4	with	with	ADP
ftr-380	45	5	qualified	qualified	ADJ
ftr-380	45	6	pension	pension	NOUN
ftr-380	45	7	and	and	CCONJ
ftr-380	45	8	profit	profit	NOUN
ftr-380	45	9	sharing	sharing	NOUN
ftr-380	45	10	plans	plan	NOUN
ftr-380	45	11	and	and	CCONJ
ftr-380	45	12	generally	generally	ADV
ftr-380	45	13	does	do	AUX
ftr-380	45	14	not	not	PART
ftr-380	45	15	deal	deal	VERB
ftr-380	45	16	with	with	ADP
ftr-380	45	17	international	international	ADJ
ftr-380	45	18	taxation	taxation	NOUN
ftr-380	45	19	or	or	CCONJ
ftr-380	45	20	specialized	specialized	ADJ
ftr-380	45	21	industries	industry	NOUN
ftr-380	45	22	,	,	PUNCT
ftr-380	45	23	such	such	ADJ
ftr-380	45	24	as	as	ADP
ftr-380	45	25	banking	banking	NOUN
ftr-380	45	26	,	,	PUNCT
ftr-380	45	27	insurance	insurance	NOUN
ftr-380	45	28	,	,	PUNCT
ftr-380	45	29	and	and	CCONJ
ftr-380	45	30	financial	financial	ADJ
ftr-380	45	31	services	service	NOUN
ftr-380	45	32	.	.	PUNCT
ftr-380	46	1	please	please	INTJ
ftr-380	46	2	read	read	VERB
ftr-380	46	3	this	this	DET
ftr-380	46	4	outline	outline	NOUN
ftr-380	46	5	at	at	ADP
ftr-380	46	6	your	your	PRON
ftr-380	46	7	own	own	ADJ
ftr-380	46	8	risk	risk	NOUN
ftr-380	46	9	;	;	PUNCT
ftr-380	46	10	we	we	PRON
ftr-380	46	11	take	take	VERB
ftr-380	46	12	no	no	DET
ftr-380	46	13	responsibility	responsibility	NOUN
ftr-380	46	14	for	for	ADP
ftr-380	46	15	any	any	DET
ftr-380	46	16	misinformation	misinformation	NOUN
ftr-380	46	17	in	in	ADP
ftr-380	46	18	it	it	PRON
ftr-380	46	19	,	,	PUNCT
ftr-380	46	20	whether	whether	SCONJ
ftr-380	46	21	occasioned	occasion	VERB
ftr-380	46	22	by	by	ADP
ftr-380	46	23	our	our	PRON
ftr-380	46	24	advancing	advance	VERB
ftr-380	46	25	ages	age	NOUN
ftr-380	46	26	or	or	CCONJ
ftr-380	46	27	our	our	PRON
ftr-380	46	28	increasing	increase	VERB
ftr-380	46	29	indifference	indifference	NOUN
ftr-380	46	30	as	as	ADP
ftr-380	46	31	to	to	ADP
ftr-380	46	32	whether	whether	SCONJ
ftr-380	46	33	we	we	PRON
ftr-380	46	34	get	get	VERB
ftr-380	46	35	any	any	DET
ftr-380	46	36	particular	particular	ADJ
ftr-380	46	37	item	item	NOUN
ftr-380	46	38	right	right	ADJ
ftr-380	46	39	.	.	PUNCT
ftr-380	47	1	see	see	VERB
ftr-380	47	2	viii	viii	PROPN
ftr-380	47	3	.	.	PUNCT
ftr-380	48	1	c.	c.	NOUN
ftr-380	48	2	for	for	ADP
ftr-380	48	3	restrictions	restriction	NOUN
ftr-380	48	4	on	on	ADP
ftr-380	48	5	your	your	PRON
ftr-380	48	6	use	use	NOUN
ftr-380	48	7	of	of	ADP
ftr-380	48	8	this	this	DET
ftr-380	48	9	outline	outline	NOUN
ftr-380	48	10	.	.	PUNCT
ftr-380	49	1	i.e.	i.e.	X
ftr-380	49	2	,	,	PUNCT
ftr-380	49	3	readers	reader	NOUN
ftr-380	49	4	are	be	AUX
ftr-380	49	5	not	not	PART
ftr-380	49	6	permitted	permit	VERB
ftr-380	49	7	to	to	PART
ftr-380	49	8	use	use	VERB
ftr-380	49	9	anything	anything	PRON
ftr-380	49	10	contained	contain	VERB
ftr-380	49	11	in	in	ADP
ftr-380	49	12	this	this	DET
ftr-380	49	13	outline	outline	NOUN
ftr-380	49	14	for	for	ADP
ftr-380	49	15	purposes	purpose	NOUN
ftr-380	49	16	of	of	ADP
ftr-380	49	17	giving	give	VERB
ftr-380	49	18	advice	advice	NOUN
ftr-380	49	19	to	to	ADP
ftr-380	49	20	clients	client	NOUN
ftr-380	49	21	on	on	ADP
ftr-380	49	22	any	any	DET
ftr-380	49	23	tax	tax	NOUN
ftr-380	49	24	avoidance	avoidance	NOUN
ftr-380	49	25	technique	technique	NOUN
ftr-380	49	26	.	.	PUNCT
ftr-380	50	1	i.	i.	PROPN
ftr-380	50	2	accounting	accounting	PROPN
ftr-380	50	3	a.	a.	PROPN
ftr-380	50	4	accounting	accounting	NOUN
ftr-380	50	5	methods	method	NOUN
ftr-380	50	6	1	1	NUM
ftr-380	50	7	.	.	PUNCT
ftr-380	50	8	rev	rev	PROPN
ftr-380	50	9	.	.	PROPN
ftr-380	51	1	proc	proc	PROPN
ftr-380	51	2	2006	2006	NUM
ftr-380	51	3	-	-	SYM
ftr-380	51	4	11	11	NUM
ftr-380	51	5	,	,	PUNCT
ftr-380	51	6	2006	2006	NUM
ftr-380	51	7	-	-	SYM
ftr-380	51	8	3	3	NUM
ftr-380	51	9	i.r.b	i.r.b	NOUN
ftr-380	51	10	.	.	PUNCT
ftr-380	52	1	309	309	NUM
ftr-380	52	2	(	(	PUNCT
ftr-380	52	3	12/21/05	12/21/05	NUM
ftr-380	52	4	)	)	PUNCT
ftr-380	52	5	.	.	PUNCT
ftr-380	53	1	this	this	DET
ftr-380	53	2	revenue	revenue	NOUN
ftr-380	53	3	procedure	procedure	NOUN
ftr-380	53	4	provides	provide	VERB
ftr-380	53	5	procedures	procedure	NOUN
ftr-380	53	6	by	by	ADP
ftr-380	53	7	which	which	PRON
ftr-380	53	8	taxpayers	taxpayer	NOUN
ftr-380	53	9	may	may	AUX
ftr-380	53	10	request	request	VERB
ftr-380	53	11	accounting	accounting	NOUN
ftr-380	53	12	method	method	NOUN
ftr-380	53	13	changes	change	NOUN
ftr-380	53	14	so	so	SCONJ
ftr-380	53	15	they	they	PRON
ftr-380	53	16	can	can	AUX
ftr-380	53	17	comply	comply	VERB
ftr-380	53	18	with	with	ADP
ftr-380	53	19	§	§	PROPN
ftr-380	53	20	263a	263a	PROPN
ftr-380	53	21	cost	cost	NOUN
ftr-380	53	22	capitalization	capitalization	NOUN
ftr-380	53	23	under	under	ADP
ftr-380	53	24	the	the	DET
ftr-380	53	25	simplified	simplified	ADJ
ftr-380	53	26	service	service	NOUN
ftr-380	53	27	cost	cost	NOUN
ftr-380	53	28	method	method	NOUN
ftr-380	53	29	and	and	CCONJ
ftr-380	53	30	the	the	DET
ftr-380	53	31	simplified	simplified	ADJ
ftr-380	53	32	production	production	NOUN
ftr-380	53	33	method	method	NOUN
ftr-380	53	34	contained	contain	VERB
ftr-380	53	35	in	in	ADP
ftr-380	53	36	regulations	regulation	NOUN
ftr-380	53	37	set	set	VERB
ftr-380	53	38	forth	forth	ADV
ftr-380	53	39	in	in	ADP
ftr-380	53	40	t.d	t.d	PROPN
ftr-380	53	41	.	.	PROPN
ftr-380	53	42	9217	9217	NUM
ftr-380	53	43	.	.	PUNCT
ftr-380	54	1	2006	2006	NUM
ftr-380	54	2	]	]	PUNCT
ftr-380	54	3	florida	florida	PROPN
ftr-380	54	4	tax	tax	PROPN
ftr-380	54	5	review	review	NOUN
ftr-380	54	6	2	2	NUM
ftr-380	54	7	.	.	PUNCT
ftr-380	55	1	t.d	t.d	PROPN
ftr-380	55	2	.	.	PROPN
ftr-380	55	3	9217	9217	NUM
ftr-380	55	4	,	,	PUNCT
ftr-380	56	1	guidance	guidance	NOUN
ftr-380	56	2	regarding	regard	VERB
ftr-380	56	3	the	the	DET
ftr-380	56	4	simplified	simplified	ADJ
ftr-380	56	5	service	service	NOUN
ftr-380	56	6	cost	cost	NOUN
ftr-380	56	7	method	method	NOUN
ftr-380	56	8	and	and	CCONJ
ftr-380	56	9	the	the	DET
ftr-380	56	10	simplified	simplified	ADJ
ftr-380	56	11	production	production	NOUN
ftr-380	56	12	method	method	NOUN
ftr-380	56	13	,	,	PUNCT
ftr-380	56	14	70	70	NUM
ftr-380	56	15	f.r	f.r	NOUN
ftr-380	56	16	.	.	PROPN
ftr-380	56	17	44467	44467	NUM
ftr-380	56	18	(	(	PUNCT
ftr-380	56	19	8/3/05	8/3/05	NUM
ftr-380	56	20	)	)	PUNCT
ftr-380	56	21	.	.	PUNCT
ftr-380	57	1	temp	temp	NOUN
ftr-380	57	2	.	.	PUNCT
ftr-380	58	1	regs	regs	PROPN
ftr-380	58	2	§	§	PROPN
ftr-380	58	3	§	§	PROPN
ftr-380	58	4	1.263	1.263	NUM
ftr-380	58	5	-	-	SYM
ftr-380	58	6	1	1	NUM
ftr-380	58	7	t	t	NOUN
ftr-380	58	8	and	and	CCONJ
ftr-380	58	9	1.263	1.263	NUM
ftr-380	58	10	-	-	SYM
ftr-380	58	11	2	2	NUM
ftr-380	58	12	t	t	NOUN
ftr-380	58	13	have	have	AUX
ftr-380	58	14	been	be	AUX
ftr-380	58	15	amended	amend	VERB
ftr-380	58	16	.	.	PUNCT
ftr-380	59	1	b.	b.	PROPN
ftr-380	59	2	inventories	inventory	NOUN
ftr-380	59	3	there	there	PRON
ftr-380	59	4	were	be	VERB
ftr-380	59	5	no	no	DET
ftr-380	59	6	significant	significant	ADJ
ftr-380	59	7	developments	development	NOUN
ftr-380	59	8	regarding	regard	VERB
ftr-380	59	9	this	this	DET
ftr-380	59	10	topic	topic	NOUN
ftr-380	59	11	during	during	ADP
ftr-380	59	12	2005	2005	NUM
ftr-380	59	13	.	.	PUNCT
ftr-380	60	1	c.	c.	PROPN
ftr-380	60	2	installment	installment	PROPN
ftr-380	60	3	method	method	NOUN
ftr-380	60	4	there	there	PRON
ftr-380	60	5	were	be	VERB
ftr-380	60	6	no	no	DET
ftr-380	60	7	significant	significant	ADJ
ftr-380	60	8	developments	development	NOUN
ftr-380	60	9	regarding	regard	VERB
ftr-380	60	10	this	this	DET
ftr-380	60	11	topic	topic	NOUN
ftr-380	60	12	during	during	ADP
ftr-380	60	13	2005	2005	NUM
ftr-380	60	14	.	.	PUNCT
ftr-380	61	1	d.	d.	PROPN
ftr-380	61	2	year	year	PROPN
ftr-380	61	3	of	of	ADP
ftr-380	61	4	receipt	receipt	NOUN
ftr-380	61	5	or	or	CCONJ
ftr-380	61	6	deduction	deduction	NOUN
ftr-380	61	7	1	1	NUM
ftr-380	61	8	.	.	PUNCT
ftr-380	62	1	hightower	hightower	PROPN
ftr-380	62	2	v.	v.	PROPN
ftr-380	62	3	commissioner	commissioner	PROPN
ftr-380	62	4	,	,	PUNCT
ftr-380	62	5	t.c	t.c	PROPN
ftr-380	62	6	.	.	PROPN
ftr-380	62	7	memo	memo	NOUN
ftr-380	62	8	.	.	PUNCT
ftr-380	63	1	2005	2005	NUM
ftr-380	63	2	-	-	SYM
ftr-380	63	3	274	274	NUM
ftr-380	63	4	(	(	PUNCT
ftr-380	63	5	11/28/05	11/28/05	NUM
ftr-380	63	6	)	)	PUNCT
ftr-380	63	7	.	.	PUNCT
ftr-380	64	1	funds	fund	NOUN
ftr-380	64	2	received	receive	VERB
ftr-380	64	3	pursuant	pursuant	ADV
ftr-380	64	4	to	to	ADP
ftr-380	64	5	arbitrator	arbitrator	NOUN
ftr-380	64	6	's	's	PART
ftr-380	64	7	decision	decision	NOUN
ftr-380	64	8	regarding	regard	VERB
ftr-380	64	9	forced	force	VERB
ftr-380	64	10	-	-	PUNCT
ftr-380	64	11	buyout	buyout	NOUN
ftr-380	64	12	of	of	ADP
ftr-380	64	13	corporate	corporate	ADJ
ftr-380	64	14	stock	stock	NOUN
ftr-380	64	15	were	be	AUX
ftr-380	64	16	includable	includable	ADJ
ftr-380	64	17	in	in	ADP
ftr-380	64	18	income	income	NOUN
ftr-380	64	19	,	,	PUNCT
ftr-380	64	20	even	even	ADV
ftr-380	64	21	though	though	SCONJ
ftr-380	64	22	taxpayer	taxpayer	NOUN
ftr-380	64	23	continued	continue	VERB
ftr-380	64	24	to	to	PART
ftr-380	64	25	contest	contest	VERB
ftr-380	64	26	the	the	DET
ftr-380	64	27	decision	decision	NOUN
ftr-380	64	28	,	,	PUNCT
ftr-380	64	29	because	because	SCONJ
ftr-380	64	30	he	he	PRON
ftr-380	64	31	accepted	accept	VERB
ftr-380	64	32	the	the	DET
ftr-380	64	33	check	check	NOUN
ftr-380	64	34	,	,	PUNCT
ftr-380	64	35	endorsed	endorse	VERB
ftr-380	64	36	it	it	PRON
ftr-380	64	37	,	,	PUNCT
ftr-380	64	38	and	and	CCONJ
ftr-380	64	39	deposited	deposit	VERB
ftr-380	64	40	the	the	DET
ftr-380	64	41	proceeds	proceed	NOUN
ftr-380	64	42	in	in	ADP
ftr-380	64	43	an	an	DET
ftr-380	64	44	interest	interest	NOUN
ftr-380	64	45	bearing	bear	VERB
ftr-380	64	46	account	account	NOUN
ftr-380	64	47	under	under	ADP
ftr-380	64	48	his	his	PRON
ftr-380	64	49	sole	sole	ADJ
ftr-380	64	50	control	control	NOUN
ftr-380	64	51	.	.	PUNCT
ftr-380	65	1	taxpayer	taxpayer	NOUN
ftr-380	65	2	's	's	PART
ftr-380	65	3	creation	creation	NOUN
ftr-380	65	4	of	of	ADP
ftr-380	65	5	a	a	DET
ftr-380	65	6	separate	separate	ADJ
ftr-380	65	7	account	account	NOUN
ftr-380	65	8	did	do	AUX
ftr-380	65	9	not	not	PART
ftr-380	65	10	evidence	evidence	VERB
ftr-380	65	11	unconditional	unconditional	ADJ
ftr-380	65	12	renunciation	renunciation	NOUN
ftr-380	65	13	of	of	ADP
ftr-380	65	14	the	the	DET
ftr-380	65	15	right	right	NOUN
ftr-380	65	16	to	to	ADP
ftr-380	65	17	funds	fund	NOUN
ftr-380	65	18	.	.	PUNCT
ftr-380	66	1	2	2	X
ftr-380	66	2	.	.	X
ftr-380	66	3	the	the	DET
ftr-380	66	4	writer	writer	NOUN
ftr-380	66	5	of	of	ADP
ftr-380	66	6	a	a	DET
ftr-380	66	7	put	put	NOUN
ftr-380	66	8	option	option	NOUN
ftr-380	66	9	does	do	AUX
ftr-380	66	10	not	not	PART
ftr-380	66	11	have	have	VERB
ftr-380	66	12	income	income	NOUN
ftr-380	66	13	until	until	ADP
ftr-380	66	14	the	the	DET
ftr-380	66	15	year	year	NOUN
ftr-380	66	16	the	the	DET
ftr-380	66	17	option	option	NOUN
ftr-380	66	18	expires	expire	VERB
ftr-380	66	19	unexercised	unexercised	ADJ
ftr-380	66	20	.	.	PUNCT
ftr-380	67	1	fed	fed	PROPN
ftr-380	67	2	.	.	PUNCT
ftr-380	68	1	home	home	PROPN
ftr-380	68	2	loan	loan	PROPN
ftr-380	68	3	mortgage	mortgage	PROPN
ftr-380	68	4	corp	corp	PROPN
ftr-380	68	5	.	.	PROPN
ftr-380	68	6	(	(	PUNCT
ftr-380	68	7	freddie	freddie	PROPN
ftr-380	68	8	mac	mac	PROPN
ftr-380	68	9	)	)	PUNCT
ftr-380	69	1	v.	v.	ADP
ftr-380	69	2	commissioner	commissioner	NOUN
ftr-380	69	3	,	,	PUNCT
ftr-380	69	4	125	125	NUM
ftr-380	69	5	t.c	t.c	PROPN
ftr-380	69	6	.	.	PROPN
ftr-380	69	7	248	248	NUM
ftr-380	69	8	(	(	PUNCT
ftr-380	69	9	11/21/05	11/21/05	NUM
ftr-380	69	10	)	)	PUNCT
ftr-380	69	11	.	.	PUNCT
ftr-380	70	1	the	the	DET
ftr-380	70	2	tax	tax	NOUN
ftr-380	70	3	court	court	NOUN
ftr-380	70	4	(	(	PUNCT
ftr-380	70	5	judge	judge	PROPN
ftr-380	70	6	ruwe	ruwe	PROPN
ftr-380	70	7	)	)	PUNCT
ftr-380	70	8	held	hold	VERB
ftr-380	70	9	that	that	SCONJ
ftr-380	70	10	nonrefundable	nonrefundable	ADJ
ftr-380	70	11	commitment	commitment	NOUN
ftr-380	70	12	fees	fee	NOUN
ftr-380	70	13	that	that	PRON
ftr-380	70	14	loan	loan	NOUN
ftr-380	70	15	originators	originator	NOUN
ftr-380	70	16	pay	pay	VERB
ftr-380	70	17	to	to	ADP
ftr-380	70	18	freddie	freddie	PROPN
ftr-380	70	19	mac	mac	PROPN
ftr-380	70	20	are	be	AUX
ftr-380	70	21	not	not	PART
ftr-380	70	22	income	income	NOUN
ftr-380	70	23	in	in	ADP
ftr-380	70	24	the	the	DET
ftr-380	70	25	year	year	NOUN
ftr-380	70	26	of	of	ADP
ftr-380	70	27	receipt	receipt	NOUN
ftr-380	70	28	by	by	ADP
ftr-380	70	29	freddie	freddie	PROPN
ftr-380	70	30	mac	mac	PROPN
ftr-380	70	31	;	;	PUNCT
ftr-380	70	32	instead	instead	ADV
ftr-380	70	33	,	,	PUNCT
ftr-380	70	34	they	they	PRON
ftr-380	70	35	are	be	AUX
ftr-380	70	36	premiums	premium	NOUN
ftr-380	70	37	for	for	ADP
ftr-380	70	38	put	put	ADJ
ftr-380	70	39	options	option	NOUN
ftr-380	70	40	and	and	CCONJ
ftr-380	70	41	should	should	AUX
ftr-380	70	42	be	be	AUX
ftr-380	70	43	treated	treat	VERB
ftr-380	70	44	as	as	ADP
ftr-380	70	45	such	such	ADJ
ftr-380	70	46	for	for	ADP
ftr-380	70	47	tax	tax	NOUN
ftr-380	70	48	purposes	purpose	NOUN
ftr-380	70	49	,	,	PUNCT
ftr-380	70	50	i.e.	i.e.	X
ftr-380	70	51	,	,	PUNCT
ftr-380	70	52	they	they	PRON
ftr-380	70	53	reduce	reduce	VERB
ftr-380	70	54	taxpayer	taxpayer	NOUN
ftr-380	70	55	's	's	PART
ftr-380	70	56	basis	basis	NOUN
ftr-380	70	57	in	in	ADP
ftr-380	70	58	the	the	DET
ftr-380	70	59	loans	loan	NOUN
ftr-380	70	60	purchased	purchase	VERB
ftr-380	70	61	if	if	SCONJ
ftr-380	70	62	the	the	DET
ftr-380	70	63	option	option	NOUN
ftr-380	70	64	is	be	AUX
ftr-380	70	65	exercised	exercise	VERB
ftr-380	70	66	and	and	CCONJ
ftr-380	70	67	they	they	PRON
ftr-380	70	68	are	be	AUX
ftr-380	70	69	income	income	NOUN
ftr-380	70	70	in	in	ADP
ftr-380	70	71	the	the	DET
ftr-380	70	72	year	year	NOUN
ftr-380	70	73	the	the	DET
ftr-380	70	74	option	option	NOUN
ftr-380	70	75	lapses	lapse	NOUN
ftr-380	70	76	if	if	SCONJ
ftr-380	70	77	the	the	DET
ftr-380	70	78	option	option	NOUN
ftr-380	70	79	is	be	AUX
ftr-380	70	80	not	not	PART
ftr-380	70	81	exercised	exercise	VERB
ftr-380	70	82	.	.	PUNCT
ftr-380	71	1	the	the	DET
ftr-380	71	2	premium	premium	NOUN
ftr-380	71	3	received	receive	VERB
ftr-380	71	4	by	by	ADP
ftr-380	71	5	the	the	DET
ftr-380	71	6	writer	writer	NOUN
ftr-380	71	7	of	of	ADP
ftr-380	71	8	a	a	DET
ftr-380	71	9	put	put	NOUN
ftr-380	71	10	option	option	NOUN
ftr-380	71	11	that	that	PRON
ftr-380	71	12	is	be	AUX
ftr-380	71	13	not	not	PART
ftr-380	71	14	exercised	exercise	VERB
ftr-380	71	15	is	be	AUX
ftr-380	71	16	ordinary	ordinary	ADJ
ftr-380	71	17	income	income	NOUN
ftr-380	71	18	for	for	ADP
ftr-380	71	19	the	the	DET
ftr-380	71	20	taxable	taxable	ADJ
ftr-380	71	21	year	year	NOUN
ftr-380	71	22	in	in	ADP
ftr-380	71	23	which	which	PRON
ftr-380	71	24	the	the	DET
ftr-380	71	25	failure	failure	NOUN
ftr-380	71	26	to	to	PART
ftr-380	71	27	exercise	exercise	VERB
ftr-380	71	28	the	the	DET
ftr-380	71	29	option	option	NOUN
ftr-380	71	30	becomes	become	VERB
ftr-380	71	31	final	final	ADJ
ftr-380	71	32	;	;	PUNCT
ftr-380	71	33	if	if	SCONJ
ftr-380	71	34	a	a	DET
ftr-380	71	35	put	put	NOUN
ftr-380	71	36	option	option	NOUN
ftr-380	71	37	is	be	AUX
ftr-380	71	38	exercised	exercise	VERB
ftr-380	71	39	,	,	PUNCT
ftr-380	71	40	the	the	DET
ftr-380	71	41	premium	premium	NOUN
ftr-380	71	42	received	receive	VERB
ftr-380	71	43	by	by	ADP
ftr-380	71	44	the	the	DET
ftr-380	71	45	writer	writer	NOUN
ftr-380	71	46	is	be	AUX
ftr-380	71	47	an	an	DET
ftr-380	71	48	offset	offset	NOUN
ftr-380	71	49	against	against	ADP
ftr-380	71	50	the	the	DET
ftr-380	71	51	option	option	NOUN
ftr-380	71	52	price	price	NOUN
ftr-380	71	53	,	,	PUNCT
ftr-380	71	54	which	which	PRON
ftr-380	71	55	reduces	reduce	VERB
ftr-380	71	56	the	the	DET
ftr-380	71	57	basis	basis	NOUN
ftr-380	71	58	of	of	ADP
ftr-380	71	59	the	the	DET
ftr-380	71	60	property	property	NOUN
ftr-380	71	61	acquired	acquire	VERB
ftr-380	71	62	pursuant	pursuant	ADV
ftr-380	71	63	to	to	ADP
ftr-380	71	64	the	the	DET
ftr-380	71	65	put	put	NOUN
ftr-380	71	66	option	option	NOUN
ftr-380	71	67	.	.	PUNCT
ftr-380	71	68	0	0	PUNCT
ftr-380	72	1	the	the	DET
ftr-380	72	2	commissioner	commissioner	NOUN
ftr-380	72	3	argued	argue	VERB
ftr-380	72	4	that	that	SCONJ
ftr-380	72	5	the	the	DET
ftr-380	72	6	nonrefundable	nonrefundable	ADJ
ftr-380	72	7	portion	portion	NOUN
ftr-380	72	8	of	of	ADP
ftr-380	72	9	commitment	commitment	NOUN
ftr-380	72	10	fees	fee	NOUN
ftr-380	72	11	were	be	AUX
ftr-380	72	12	income	income	NOUN
ftr-380	72	13	in	in	ADP
ftr-380	72	14	the	the	DET
ftr-380	72	15	year	year	NOUN
ftr-380	72	16	of	of	ADP
ftr-380	72	17	receipt	receipt	NOUN
ftr-380	72	18	under	under	ADP
ftr-380	72	19	the	the	DET
ftr-380	72	20	all	all	DET
ftr-380	72	21	events	event	NOUN
ftr-380	72	22	test	test	NOUN
ftr-380	72	23	of	of	ADP
ftr-380	72	24	§	§	PROPN
ftr-380	72	25	451	451	NUM
ftr-380	72	26	.	.	PUNCT
ftr-380	73	1	3	3	X
ftr-380	73	2	.	.	X
ftr-380	73	3	anticipated	anticipate	VERB
ftr-380	73	4	warranty	warranty	NOUN
ftr-380	73	5	expenses	expense	NOUN
ftr-380	73	6	are	be	AUX
ftr-380	73	7	not	not	PART
ftr-380	73	8	deductible	deductible	ADJ
ftr-380	73	9	in	in	ADP
ftr-380	73	10	the	the	DET
ftr-380	73	11	year	year	NOUN
ftr-380	73	12	taxpayer	taxpayer	NOUN
ftr-380	73	13	sold	sell	VERB
ftr-380	73	14	warranted	warrant	VERB
ftr-380	73	15	motor	motor	NOUN
ftr-380	73	16	vehicles	vehicle	NOUN
ftr-380	73	17	.	.	PUNCT
ftr-380	74	1	chrysler	chrysler	PROPN
ftr-380	74	2	corp	corp	PROPN
ftr-380	74	3	.	.	PROPN
ftr-380	75	1	v.	v.	PROPN
ftr-380	76	1	[	[	X
ftr-380	76	2	vol	vol	NOUN
ftr-380	76	3	.	.	PUNCT
ftr-380	76	4	8	8	NUM
ftr-380	76	5	:	:	PUNCT
ftr-380	76	6	si	si	PROPN
ftr-380	76	7	recent	recent	ADJ
ftr-380	76	8	developments	development	NOUN
ftr-380	76	9	in	in	ADP
ftr-380	76	10	federal	federal	ADJ
ftr-380	76	11	income	income	NOUN
ftr-380	76	12	taxation	taxation	NOUN
ftr-380	76	13	commissioner	commissioner	NOUN
ftr-380	76	14	,	,	PUNCT
ftr-380	76	15	436	436	NUM
ftr-380	76	16	f.3d	f.3d	NUM
ftr-380	76	17	644	644	NUM
ftr-380	76	18	(	(	PUNCT
ftr-380	76	19	6th	6th	ADJ
ftr-380	76	20	cir	cir	NOUN
ftr-380	76	21	.	.	PUNCT
ftr-380	77	1	2/8/06	2/8/06	NUM
ftr-380	77	2	)	)	PUNCT
ftr-380	78	1	,	,	PUNCT
ftr-380	78	2	aff'g	aff'g	PROPN
ftr-380	78	3	t.c	t.c	PROPN
ftr-380	78	4	.	.	PROPN
ftr-380	78	5	memo	memo	NOUN
ftr-380	78	6	.	.	PUNCT
ftr-380	79	1	2000	2000	NUM
ftr-380	79	2	-	-	SYM
ftr-380	79	3	283	283	NUM
ftr-380	79	4	(	(	PUNCT
ftr-380	79	5	8/31/00	8/31/00	NUM
ftr-380	79	6	)	)	PUNCT
ftr-380	79	7	.	.	PUNCT
ftr-380	80	1	taxpayer	taxpayer	NOUN
ftr-380	80	2	was	be	AUX
ftr-380	80	3	not	not	PART
ftr-380	80	4	permitted	permit	VERB
ftr-380	80	5	to	to	PART
ftr-380	80	6	deduct	deduct	VERB
ftr-380	80	7	anticipated	anticipate	VERB
ftr-380	80	8	warranty	warranty	NOUN
ftr-380	80	9	expenses	expense	NOUN
ftr-380	80	10	in	in	ADP
ftr-380	80	11	the	the	DET
ftr-380	80	12	year	year	NOUN
ftr-380	80	13	it	it	PRON
ftr-380	80	14	sold	sell	VERB
ftr-380	80	15	warranted	warrant	VERB
ftr-380	80	16	motor	motor	NOUN
ftr-380	80	17	vehicles	vehicle	NOUN
ftr-380	80	18	to	to	ADP
ftr-380	80	19	its	its	PRON
ftr-380	80	20	dealers	dealer	NOUN
ftr-380	80	21	because	because	SCONJ
ftr-380	80	22	the	the	DET
ftr-380	80	23	warranty	warranty	NOUN
ftr-380	80	24	claims	claim	NOUN
ftr-380	80	25	had	have	AUX
ftr-380	80	26	not	not	PART
ftr-380	80	27	yet	yet	ADV
ftr-380	80	28	been	be	AUX
ftr-380	80	29	made	make	VERB
ftr-380	80	30	.	.	PUNCT
ftr-380	81	1	the	the	DET
ftr-380	81	2	court	court	NOUN
ftr-380	81	3	followed	follow	VERB
ftr-380	81	4	united	united	PROPN
ftr-380	81	5	states	states	PROPN
ftr-380	81	6	v.	v.	ADP
ftr-380	81	7	general	general	PROPN
ftr-380	81	8	dynamics	dynamics	PROPN
ftr-380	81	9	corp	corp	PROPN
ftr-380	81	10	.	.	PROPN
ftr-380	81	11	,	,	PUNCT
ftr-380	81	12	481	481	NUM
ftr-380	81	13	u.s	u.s	PROPN
ftr-380	81	14	.	.	PROPN
ftr-380	81	15	239	239	NUM
ftr-380	81	16	(	(	PUNCT
ftr-380	81	17	1987	1987	NUM
ftr-380	81	18	)	)	PUNCT
ftr-380	81	19	,	,	PUNCT
ftr-380	81	20	and	and	CCONJ
ftr-380	81	21	distinguished	distinguished	ADJ
ftr-380	81	22	united	united	PROPN
ftr-380	81	23	states	states	PROPN
ftr-380	81	24	v.	v.	PROPN
ftr-380	81	25	hughes	hughes	PROPN
ftr-380	81	26	properties	properties	PROPN
ftr-380	81	27	,	,	PUNCT
ftr-380	81	28	inc	inc	PROPN
ftr-380	81	29	.	.	PROPN
ftr-380	81	30	,	,	PUNCT
ftr-380	82	1	476	476	NUM
ftr-380	82	2	u.s	u.s	PROPN
ftr-380	82	3	.	.	PROPN
ftr-380	82	4	593	593	NUM
ftr-380	82	5	(	(	PUNCT
ftr-380	82	6	1986	1986	NUM
ftr-380	82	7	)	)	PUNCT
ftr-380	82	8	,	,	PUNCT
ftr-380	82	9	when	when	SCONJ
ftr-380	82	10	it	it	PRON
ftr-380	82	11	followed	follow	VERB
ftr-380	82	12	the	the	DET
ftr-380	82	13	tax	tax	NOUN
ftr-380	82	14	court	court	NOUN
ftr-380	82	15	in	in	ADP
ftr-380	82	16	holding	hold	VERB
ftr-380	82	17	that	that	SCONJ
ftr-380	82	18	the	the	DET
ftr-380	82	19	last	last	ADJ
ftr-380	82	20	event	event	NOUN
ftr-380	82	21	in	in	ADP
ftr-380	82	22	the	the	DET
ftr-380	82	23	fixing	fixing	NOUN
ftr-380	82	24	of	of	ADP
ftr-380	82	25	petitioner	petitioner	NOUN
ftr-380	82	26	's	's	PART
ftr-380	82	27	liability	liability	NOUN
ftr-380	82	28	occurred	occur	VERB
ftr-380	82	29	no	no	ADV
ftr-380	82	30	sooner	soon	ADV
ftr-380	82	31	than	than	ADP
ftr-380	82	32	when	when	SCONJ
ftr-380	82	33	a	a	DET
ftr-380	82	34	warranty	warranty	NOUN
ftr-380	82	35	claim	claim	NOUN
ftr-380	82	36	was	be	AUX
ftr-380	82	37	filed	file	VERB
ftr-380	82	38	with	with	ADP
ftr-380	82	39	petitioner	petitioner	NOUN
ftr-380	82	40	by	by	ADP
ftr-380	82	41	one	one	NUM
ftr-380	82	42	of	of	ADP
ftr-380	82	43	its	its	PRON
ftr-380	82	44	dealers	dealer	NOUN
ftr-380	82	45	or	or	CCONJ
ftr-380	82	46	by	by	ADP
ftr-380	82	47	the	the	DET
ftr-380	82	48	retail	retail	ADJ
ftr-380	82	49	customer	customer	NOUN
ftr-380	82	50	.	.	PUNCT
ftr-380	83	1	ii	ii	PROPN
ftr-380	83	2	.	.	PUNCT
ftr-380	84	1	business	business	NOUN
ftr-380	84	2	income	income	NOUN
ftr-380	84	3	and	and	CCONJ
ftr-380	84	4	deductions	deduction	NOUN
ftr-380	84	5	a.	a.	NOUN
ftr-380	84	6	income	income	NOUN
ftr-380	84	7	1	1	NUM
ftr-380	84	8	.	.	PUNCT
ftr-380	85	1	the	the	DET
ftr-380	85	2	irs	irs	PROPN
ftr-380	85	3	changes	change	VERB
ftr-380	85	4	position	position	NOUN
ftr-380	85	5	on	on	ADP
ftr-380	85	6	the	the	DET
ftr-380	85	7	tax	tax	NOUN
ftr-380	85	8	treatment	treatment	NOUN
ftr-380	85	9	of	of	ADP
ftr-380	85	10	rebates	rebate	NOUN
ftr-380	85	11	.	.	PUNCT
ftr-380	86	1	rev	rev	PROPN
ftr-380	86	2	.	.	PROPN
ftr-380	86	3	rul	rul	PROPN
ftr-380	86	4	.	.	PUNCT
ftr-380	87	1	2005	2005	NUM
ftr-380	87	2	-	-	SYM
ftr-380	87	3	28	28	NUM
ftr-380	87	4	,	,	PUNCT
ftr-380	87	5	2005	2005	NUM
ftr-380	87	6	-	-	SYM
ftr-380	87	7	19	19	NUM
ftr-380	87	8	i.r.b	i.r.b	NOUN
ftr-380	87	9	.	.	PUNCT
ftr-380	88	1	997	997	NUM
ftr-380	88	2	(	(	PUNCT
ftr-380	88	3	4/25/05	4/25/05	NUM
ftr-380	88	4	)	)	PUNCT
ftr-380	88	5	.	.	PUNCT
ftr-380	89	1	this	this	DET
ftr-380	89	2	ruling	ruling	NOUN
ftr-380	89	3	holds	hold	VERB
ftr-380	89	4	that	that	SCONJ
ftr-380	89	5	a	a	DET
ftr-380	89	6	payment	payment	NOUN
ftr-380	89	7	made	make	VERB
ftr-380	89	8	by	by	ADP
ftr-380	89	9	a	a	DET
ftr-380	89	10	seller	seller	NOUN
ftr-380	89	11	to	to	ADP
ftr-380	89	12	a	a	DET
ftr-380	89	13	purchaser	purchaser	NOUN
ftr-380	89	14	,	,	PUNCT
ftr-380	89	15	the	the	DET
ftr-380	89	16	purpose	purpose	NOUN
ftr-380	89	17	and	and	CCONJ
ftr-380	89	18	intent	intent	NOUN
ftr-380	89	19	of	of	ADP
ftr-380	89	20	which	which	PRON
ftr-380	89	21	is	be	AUX
ftr-380	89	22	to	to	PART
ftr-380	89	23	reach	reach	VERB
ftr-380	89	24	an	an	DET
ftr-380	89	25	agreed	agree	VERB
ftr-380	89	26	-	-	PUNCT
ftr-380	89	27	upon	upon	NOUN
ftr-380	89	28	net	net	ADJ
ftr-380	89	29	selling	selling	NOUN
ftr-380	89	30	price	price	NOUN
ftr-380	89	31	,	,	PUNCT
ftr-380	89	32	is	be	AUX
ftr-380	89	33	treated	treat	VERB
ftr-380	89	34	as	as	ADP
ftr-380	89	35	an	an	DET
ftr-380	89	36	adjustment	adjustment	NOUN
ftr-380	89	37	to	to	ADP
ftr-380	89	38	the	the	DET
ftr-380	89	39	sales	sale	NOUN
ftr-380	89	40	price	price	NOUN
ftr-380	89	41	rather	rather	ADV
ftr-380	89	42	than	than	ADP
ftr-380	89	43	a	a	DET
ftr-380	89	44	deduction	deduction	NOUN
ftr-380	89	45	item	item	NOUN
ftr-380	89	46	.	.	PUNCT
ftr-380	90	1	therefore	therefore	ADV
ftr-380	90	2	,	,	PUNCT
ftr-380	90	3	medicaid	medicaid	PROPN
ftr-380	90	4	rebates	rebate	NOUN
ftr-380	90	5	incurred	incur	VERB
ftr-380	90	6	by	by	ADP
ftr-380	90	7	a	a	DET
ftr-380	90	8	pharmaceutical	pharmaceutical	ADJ
ftr-380	90	9	manufacturer	manufacturer	NOUN
ftr-380	90	10	are	be	AUX
ftr-380	90	11	purchase	purchase	NOUN
ftr-380	90	12	price	price	NOUN
ftr-380	90	13	adjustments	adjustment	NOUN
ftr-380	90	14	that	that	PRON
ftr-380	90	15	are	be	AUX
ftr-380	90	16	subtracted	subtract	VERB
ftr-380	90	17	from	from	ADP
ftr-380	90	18	gross	gross	ADJ
ftr-380	90	19	receipts	receipt	NOUN
ftr-380	90	20	in	in	ADP
ftr-380	90	21	determining	determine	VERB
ftr-380	90	22	gross	gross	ADJ
ftr-380	90	23	income	income	NOUN
ftr-380	90	24	.	.	PUNCT
ftr-380	91	1	rev	rev	PROPN
ftr-380	91	2	.	.	PUNCT
ftr-380	92	1	rul	rul	PROPN
ftr-380	92	2	.	.	PUNCT
ftr-380	93	1	76	76	NUM
ftr-380	93	2	-	-	SYM
ftr-380	93	3	96	96	NUM
ftr-380	93	4	,	,	PUNCT
ftr-380	93	5	1976	1976	NUM
ftr-380	93	6	-	-	SYM
ftr-380	93	7	1	1	NUM
ftr-380	93	8	c.b	c.b	PROPN
ftr-380	93	9	.	.	PROPN
ftr-380	93	10	23	23	NUM
ftr-380	93	11	,	,	PUNCT
ftr-380	93	12	which	which	PRON
ftr-380	93	13	held	hold	VERB
ftr-380	93	14	that	that	SCONJ
ftr-380	93	15	an	an	DET
ftr-380	93	16	automobile	automobile	NOUN
ftr-380	93	17	manufacturer	manufacturer	NOUN
ftr-380	93	18	's	's	PART
ftr-380	93	19	rebates	rebate	NOUN
ftr-380	93	20	paid	pay	VERB
ftr-380	93	21	to	to	ADP
ftr-380	93	22	retail	retail	ADJ
ftr-380	93	23	customers	customer	NOUN
ftr-380	93	24	are	be	AUX
ftr-380	93	25	deductible	deductible	ADJ
ftr-380	93	26	as	as	ADP
ftr-380	93	27	ordinary	ordinary	ADJ
ftr-380	93	28	and	and	CCONJ
ftr-380	93	29	necessary	necessary	ADJ
ftr-380	93	30	business	business	NOUN
ftr-380	93	31	expenses	expense	NOUN
ftr-380	93	32	under	under	ADP
ftr-380	93	33	§	§	PROPN
ftr-380	93	34	162	162	NUM
ftr-380	93	35	,	,	PUNCT
ftr-380	93	36	is	be	AUX
ftr-380	93	37	suspended	suspend	VERB
ftr-380	93	38	in	in	ADP
ftr-380	93	39	part	part	NOUN
ftr-380	93	40	because	because	SCONJ
ftr-380	93	41	the	the	DET
ftr-380	93	42	issue	issue	NOUN
ftr-380	93	43	is	be	AUX
ftr-380	93	44	being	be	AUX
ftr-380	93	45	reconsidered	reconsider	VERB
ftr-380	93	46	by	by	ADP
ftr-380	93	47	the	the	DET
ftr-380	93	48	irs	irs	PROPN
ftr-380	93	49	.	.	PUNCT
ftr-380	94	1	2	2	X
ftr-380	94	2	.	.	X
ftr-380	94	3	if	if	SCONJ
ftr-380	94	4	he	he	PRON
ftr-380	94	5	did	do	AUX
ftr-380	94	6	n't	not	PART
ftr-380	94	7	destroy	destroy	VERB
ftr-380	94	8	the	the	DET
ftr-380	94	9	daily	daily	ADJ
ftr-380	94	10	cash	cash	NOUN
ftr-380	94	11	register	register	VERB
ftr-380	94	12	tapes	tape	NOUN
ftr-380	94	13	,	,	PUNCT
ftr-380	94	14	it	it	PRON
ftr-380	94	15	would	would	AUX
ftr-380	94	16	have	have	AUX
ftr-380	94	17	been	be	AUX
ftr-380	94	18	much	much	ADV
ftr-380	94	19	harder	hard	ADJ
ftr-380	94	20	for	for	SCONJ
ftr-380	94	21	him	he	PRON
ftr-380	94	22	to	to	AUX
ftr-380	94	23	skim	skim	VERB
ftr-380	94	24	.	.	PUNCT
ftr-380	95	1	kikalos	kikalos	PROPN
ftr-380	95	2	v.	v.	PROPN
ftr-380	95	3	united	united	PROPN
ftr-380	95	4	states	states	PROPN
ftr-380	95	5	,	,	PUNCT
ftr-380	95	6	408	408	NUM
ftr-380	95	7	f.3d	f.3d	NUM
ftr-380	95	8	900	900	NUM
ftr-380	95	9	(	(	PUNCT
ftr-380	95	10	7th	7th	ADJ
ftr-380	95	11	cir	cir	NOUN
ftr-380	95	12	.	.	PUNCT
ftr-380	96	1	5/24/05	5/24/05	NUM
ftr-380	96	2	)	)	PUNCT
ftr-380	96	3	.	.	PUNCT
ftr-380	97	1	taxpayer	taxpayer	NOUN
ftr-380	97	2	owned	own	VERB
ftr-380	97	3	three	three	NUM
ftr-380	97	4	liquor	liquor	NOUN
ftr-380	97	5	stores	store	NOUN
ftr-380	97	6	that	that	PRON
ftr-380	97	7	did	do	AUX
ftr-380	97	8	not	not	PART
ftr-380	97	9	accept	accept	VERB
ftr-380	97	10	credit	credit	NOUN
ftr-380	97	11	cards	card	NOUN
ftr-380	97	12	.	.	PUNCT
ftr-380	98	1	most	most	ADJ
ftr-380	98	2	of	of	ADP
ftr-380	98	3	his	his	PRON
ftr-380	98	4	sales	sale	NOUN
ftr-380	98	5	were	be	AUX
ftr-380	98	6	cash	cash	NOUN
ftr-380	98	7	sales	sale	NOUN
ftr-380	98	8	.	.	PUNCT
ftr-380	99	1	the	the	DET
ftr-380	99	2	problem	problem	NOUN
ftr-380	99	3	as	as	SCONJ
ftr-380	99	4	put	put	VERB
ftr-380	99	5	by	by	ADP
ftr-380	99	6	judge	judge	NOUN
ftr-380	99	7	posner	posner	NOUN
ftr-380	99	8	is	be	AUX
ftr-380	99	9	"	"	PUNCT
ftr-380	99	10	kikalos	kikalos	PROPN
ftr-380	99	11	's	's	PART
ftr-380	99	12	stubborn	stubborn	ADJ
ftr-380	99	13	refusal	refusal	NOUN
ftr-380	99	14	to	to	PART
ftr-380	99	15	retain	retain	VERB
ftr-380	99	16	the	the	DET
ftr-380	99	17	[	[	X
ftr-380	99	18	daily	daily	ADJ
ftr-380	99	19	cash	cash	NOUN
ftr-380	99	20	register	register	NOUN
ftr-380	99	21	]	]	PUNCT
ftr-380	99	22	tapes	tape	NOUN
ftr-380	99	23	has	have	AUX
ftr-380	99	24	engendered	engender	VERB
ftr-380	99	25	a	a	DET
ftr-380	99	26	protracted	protract	VERB
ftr-380	99	27	(	(	PUNCT
ftr-380	99	28	since	since	SCONJ
ftr-380	99	29	at	at	ADV
ftr-380	99	30	least	least	ADJ
ftr-380	99	31	1998	1998	NUM
ftr-380	99	32	)	)	PUNCT
ftr-380	99	33	struggle	struggle	NOUN
ftr-380	99	34	with	with	ADP
ftr-380	99	35	the	the	DET
ftr-380	99	36	internal	internal	ADJ
ftr-380	99	37	revenue	revenue	NOUN
ftr-380	99	38	service	service	NOUN
ftr-380	99	39	.	.	PUNCT
ftr-380	99	40	"	"	PUNCT
ftr-380	100	1	what	what	PRON
ftr-380	100	2	taxpayer	taxpayer	NOUN
ftr-380	100	3	does	do	AUX
ftr-380	100	4	daily	daily	ADV
ftr-380	100	5	is	be	AUX
ftr-380	100	6	to	to	PART
ftr-380	100	7	manually	manually	ADV
ftr-380	100	8	record	record	VERB
ftr-380	100	9	the	the	DET
ftr-380	100	10	total	total	ADJ
ftr-380	100	11	receipts	receipt	NOUN
ftr-380	100	12	from	from	ADP
ftr-380	100	13	each	each	DET
ftr-380	100	14	store	store	NOUN
ftr-380	100	15	in	in	ADP
ftr-380	100	16	a	a	DET
ftr-380	100	17	log	log	NOUN
ftr-380	100	18	book	book	NOUN
ftr-380	100	19	,	,	PUNCT
ftr-380	100	20	and	and	CCONJ
ftr-380	100	21	then	then	ADV
ftr-380	100	22	destroys	destroy	VERB
ftr-380	100	23	the	the	DET
ftr-380	100	24	tape	tape	NOUN
ftr-380	100	25	.	.	PUNCT
ftr-380	101	1	the	the	DET
ftr-380	101	2	government	government	NOUN
ftr-380	101	3	used	use	VERB
ftr-380	101	4	the	the	DET
ftr-380	101	5	"	"	PUNCT
ftr-380	101	6	percentage	percentage	NOUN
ftr-380	101	7	markup	markup	NOUN
ftr-380	101	8	"	"	PUNCT
ftr-380	101	9	method	method	NOUN
ftr-380	101	10	to	to	PART
ftr-380	101	11	estimate	estimate	VERB
ftr-380	101	12	his	his	PRON
ftr-380	101	13	income	income	NOUN
ftr-380	101	14	based	base	VERB
ftr-380	101	15	on	on	ADP
ftr-380	101	16	taxpayer	taxpayer	NOUN
ftr-380	101	17	's	's	PART
ftr-380	101	18	purchase	purchase	NOUN
ftr-380	101	19	invoices	invoice	NOUN
ftr-380	101	20	.	.	PUNCT
ftr-380	102	1	*	*	PUNCT
ftr-380	102	2	taxpayer	taxpayer	NOUN
ftr-380	102	3	sought	seek	VERB
ftr-380	102	4	to	to	PART
ftr-380	102	5	use	use	VERB
ftr-380	102	6	expert	expert	ADJ
ftr-380	102	7	testimony	testimony	NOUN
ftr-380	102	8	as	as	ADP
ftr-380	102	9	to	to	ADP
ftr-380	102	10	his	his	PRON
ftr-380	102	11	income	income	NOUN
ftr-380	102	12	based	base	VERB
ftr-380	102	13	upon	upon	SCONJ
ftr-380	102	14	both	both	CCONJ
ftr-380	102	15	the	the	DET
ftr-380	102	16	"	"	PUNCT
ftr-380	102	17	bank	bank	NOUN
ftr-380	102	18	deposits	deposit	NOUN
ftr-380	102	19	"	"	PUNCT
ftr-380	102	20	method	method	NOUN
ftr-380	102	21	and	and	CCONJ
ftr-380	102	22	the	the	DET
ftr-380	102	23	"	"	PUNCT
ftr-380	102	24	increase	increase	NOUN
ftr-380	102	25	in	in	ADP
ftr-380	102	26	net	net	ADJ
ftr-380	102	27	worth	worth	ADJ
ftr-380	102	28	"	"	PUNCT
ftr-380	102	29	method	method	NOUN
ftr-380	102	30	but	but	CCONJ
ftr-380	102	31	the	the	DET
ftr-380	102	32	district	district	NOUN
ftr-380	102	33	court	court	NOUN
ftr-380	102	34	ruled	rule	VERB
ftr-380	102	35	that	that	SCONJ
ftr-380	102	36	once	once	SCONJ
ftr-380	102	37	the	the	DET
ftr-380	102	38	government	government	NOUN
ftr-380	102	39	chose	choose	VERB
ftr-380	102	40	the	the	DET
ftr-380	102	41	method	method	NOUN
ftr-380	102	42	to	to	PART
ftr-380	102	43	base	base	VERB
ftr-380	102	44	income	income	NOUN
ftr-380	102	45	upon	upon	SCONJ
ftr-380	102	46	,	,	PUNCT
ftr-380	102	47	taxpayer	taxpayer	NOUN
ftr-380	102	48	could	could	AUX
ftr-380	102	49	not	not	PART
ftr-380	102	50	introduce	introduce	VERB
ftr-380	102	51	evidence	evidence	NOUN
ftr-380	102	52	of	of	ADP
ftr-380	102	53	another	another	DET
ftr-380	102	54	method	method	NOUN
ftr-380	102	55	.	.	PUNCT
ftr-380	103	1	*	*	PUNCT
ftr-380	103	2	the	the	DET
ftr-380	103	3	seventh	seventh	ADJ
ftr-380	103	4	circuit	circuit	NOUN
ftr-380	103	5	reversed	reverse	VERB
ftr-380	103	6	the	the	DET
ftr-380	103	7	district	district	NOUN
ftr-380	103	8	court	court	NOUN
ftr-380	103	9	's	's	PART
ftr-380	103	10	judgment	judgment	NOUN
ftr-380	103	11	denying	deny	VERB
ftr-380	103	12	a	a	DET
ftr-380	103	13	refund	refund	NOUN
ftr-380	103	14	of	of	ADP
ftr-380	103	15	income	income	NOUN
ftr-380	103	16	taxes	taxis	NOUN
ftr-380	103	17	in	in	ADP
ftr-380	103	18	the	the	DET
ftr-380	103	19	years	year	NOUN
ftr-380	103	20	1998	1998	NUM
ftr-380	103	21	and	and	CCONJ
ftr-380	103	22	2006	2006	NUM
ftr-380	103	23	]	]	PUNCT
ftr-380	103	24	florida	florida	PROPN
ftr-380	103	25	tax	tax	PROPN
ftr-380	103	26	review	review	NOUN
ftr-380	103	27	1999	1999	NUM
ftr-380	103	28	,	,	PUNCT
ftr-380	103	29	and	and	CCONJ
ftr-380	103	30	held	hold	VERB
ftr-380	103	31	that	that	SCONJ
ftr-380	103	32	taxpayer	taxpayer	NOUN
ftr-380	103	33	could	could	AUX
ftr-380	103	34	introduce	introduce	VERB
ftr-380	103	35	expert	expert	ADJ
ftr-380	103	36	testimony	testimony	NOUN
ftr-380	103	37	as	as	ADP
ftr-380	103	38	to	to	ADP
ftr-380	103	39	his	his	PRON
ftr-380	103	40	income	income	NOUN
ftr-380	103	41	based	base	VERB
ftr-380	103	42	upon	upon	SCONJ
ftr-380	103	43	a	a	DET
ftr-380	103	44	method	method	NOUN
ftr-380	103	45	other	other	ADJ
ftr-380	103	46	than	than	ADP
ftr-380	103	47	the	the	DET
ftr-380	103	48	one	one	NOUN
ftr-380	103	49	selected	select	VERB
ftr-380	103	50	by	by	ADP
ftr-380	103	51	the	the	DET
ftr-380	103	52	government	government	NOUN
ftr-380	103	53	.	.	PUNCT
ftr-380	104	1	judge	judge	PROPN
ftr-380	104	2	posner	posner	PROPN
ftr-380	104	3	's	's	PART
ftr-380	104	4	opinion	opinion	NOUN
ftr-380	104	5	also	also	ADV
ftr-380	104	6	stated	state	VERB
ftr-380	104	7	that	that	SCONJ
ftr-380	104	8	taxpayer	taxpayer	NOUN
ftr-380	104	9	could	could	AUX
ftr-380	104	10	also	also	ADV
ftr-380	104	11	introduce	introduce	VERB
ftr-380	104	12	his	his	PRON
ftr-380	104	13	log	log	NOUN
ftr-380	104	14	books	book	NOUN
ftr-380	104	15	into	into	ADP
ftr-380	104	16	evidence	evidence	NOUN
ftr-380	104	17	.	.	PUNCT
ftr-380	105	1	additionally	additionally	ADV
ftr-380	105	2	,	,	PUNCT
ftr-380	105	3	judge	judge	NOUN
ftr-380	105	4	posner	posner	NOUN
ftr-380	105	5	found	find	VERB
ftr-380	105	6	fault	fault	NOUN
ftr-380	105	7	with	with	ADP
ftr-380	105	8	the	the	DET
ftr-380	105	9	jury	jury	NOUN
ftr-380	105	10	instructions	instruction	NOUN
ftr-380	105	11	:	:	PUNCT
ftr-380	105	12	these	these	DET
ftr-380	105	13	instructions	instruction	NOUN
ftr-380	105	14	were	be	AUX
ftr-380	105	15	incorrect	incorrect	ADJ
ftr-380	105	16	(	(	PUNCT
ftr-380	105	17	as	as	ADV
ftr-380	105	18	well	well	ADV
ftr-380	105	19	as	as	ADP
ftr-380	105	20	confusing	confuse	VERB
ftr-380	105	21	what	what	PRON
ftr-380	105	22	would	would	AUX
ftr-380	105	23	a	a	DET
ftr-380	105	24	term	term	NOUN
ftr-380	105	25	like	like	ADP
ftr-380	105	26	"	"	PUNCT
ftr-380	105	27	without	without	ADP
ftr-380	105	28	any	any	DET
ftr-380	105	29	rational	rational	ADJ
ftr-380	105	30	basis	basis	NOUN
ftr-380	105	31	"	"	PUNCT
ftr-380	105	32	mean	mean	NOUN
ftr-380	105	33	to	to	ADP
ftr-380	105	34	the	the	DET
ftr-380	105	35	average	average	ADJ
ftr-380	105	36	juror	juror	NOUN
ftr-380	105	37	?	?	PUNCT
ftr-380	105	38	)	)	PUNCT
ftr-380	105	39	....	....	PUNCT
ftr-380	106	1	the	the	DET
ftr-380	106	2	judge	judge	NOUN
ftr-380	106	3	was	be	AUX
ftr-380	106	4	telling	tell	VERB
ftr-380	106	5	the	the	DET
ftr-380	106	6	jury	jury	NOUN
ftr-380	106	7	that	that	SCONJ
ftr-380	106	8	it	it	PRON
ftr-380	106	9	was	be	AUX
ftr-380	106	10	not	not	PART
ftr-380	106	11	enough	enough	ADJ
ftr-380	106	12	for	for	SCONJ
ftr-380	106	13	the	the	DET
ftr-380	106	14	plaintiffs	plaintiff	NOUN
ftr-380	106	15	to	to	PART
ftr-380	106	16	prove	prove	VERB
ftr-380	106	17	that	that	SCONJ
ftr-380	106	18	the	the	DET
ftr-380	106	19	government	government	NOUN
ftr-380	106	20	's	's	PART
ftr-380	106	21	estimate	estimate	NOUN
ftr-380	106	22	of	of	ADP
ftr-380	106	23	their	their	PRON
ftr-380	106	24	tax	tax	NOUN
ftr-380	106	25	deficiencies	deficiency	NOUN
ftr-380	106	26	was	be	AUX
ftr-380	106	27	incorrect	incorrect	ADJ
ftr-380	106	28	.	.	PUNCT
ftr-380	107	1	they	they	PRON
ftr-380	107	2	had	have	VERB
ftr-380	107	3	to	to	PART
ftr-380	107	4	prove	prove	VERB
ftr-380	107	5	that	that	SCONJ
ftr-380	107	6	it	it	PRON
ftr-380	107	7	was	be	AUX
ftr-380	107	8	irrational	irrational	ADJ
ftr-380	107	9	.	.	PUNCT
ftr-380	108	1	in	in	ADP
ftr-380	108	2	so	so	ADV
ftr-380	108	3	ruling	ruling	NOUN
ftr-380	108	4	,	,	PUNCT
ftr-380	108	5	the	the	DET
ftr-380	108	6	judge	judge	NOUN
ftr-380	108	7	added	add	VERB
ftr-380	108	8	an	an	DET
ftr-380	108	9	element	element	NOUN
ftr-380	108	10	to	to	ADP
ftr-380	108	11	the	the	DET
ftr-380	108	12	statutory	statutory	ADJ
ftr-380	108	13	entitlement	entitlement	NOUN
ftr-380	108	14	to	to	ADP
ftr-380	108	15	a	a	DET
ftr-380	108	16	refund	refund	NOUN
ftr-380	108	17	.	.	PUNCT
ftr-380	109	1	all	all	DET
ftr-380	109	2	the	the	DET
ftr-380	109	3	statute	statute	NOUN
ftr-380	109	4	requires	require	VERB
ftr-380	109	5	is	be	AUX
ftr-380	109	6	that	that	SCONJ
ftr-380	109	7	the	the	DET
ftr-380	109	8	taxpayer	taxpayer	NOUN
ftr-380	109	9	prove	prove	VERB
ftr-380	109	10	that	that	SCONJ
ftr-380	109	11	he	he	PRON
ftr-380	109	12	overpaid	overpay	VERB
ftr-380	109	13	his	his	PRON
ftr-380	109	14	taxes	taxis	NOUN
ftr-380	109	15	.	.	PUNCT
ftr-380	110	1	it	it	PRON
ftr-380	110	2	does	do	AUX
ftr-380	110	3	n't	not	PART
ftr-380	110	4	require	require	VERB
ftr-380	110	5	him	he	PRON
ftr-380	110	6	to	to	PART
ftr-380	110	7	prove	prove	VERB
ftr-380	110	8	that	that	SCONJ
ftr-380	110	9	the	the	DET
ftr-380	110	10	government	government	NOUN
ftr-380	110	11	's	's	PART
ftr-380	110	12	assessment	assessment	NOUN
ftr-380	110	13	was	be	AUX
ftr-380	110	14	not	not	PART
ftr-380	110	15	only	only	ADV
ftr-380	110	16	inaccurate	inaccurate	ADJ
ftr-380	110	17	but	but	CCONJ
ftr-380	110	18	irrational	irrational	ADJ
ftr-380	110	19	.	.	PUNCT
ftr-380	111	1	suppose	suppose	VERB
ftr-380	111	2	nick	nick	PROPN
ftr-380	111	3	kikalos	kikalos	PROPN
ftr-380	111	4	was	be	AUX
ftr-380	111	5	a	a	DET
ftr-380	111	6	highly	highly	ADV
ftr-380	111	7	credible	credible	ADJ
ftr-380	111	8	witness	witness	NOUN
ftr-380	111	9	and	and	CCONJ
ftr-380	111	10	the	the	DET
ftr-380	111	11	jury	jury	NOUN
ftr-380	111	12	believed	believe	VERB
ftr-380	111	13	he	he	PRON
ftr-380	111	14	'd	have	AUX
ftr-380	111	15	been	be	AUX
ftr-380	111	16	scrupulous	scrupulous	ADJ
ftr-380	111	17	about	about	ADP
ftr-380	111	18	transferring	transfer	VERB
ftr-380	111	19	the	the	DET
ftr-380	111	20	data	datum	NOUN
ftr-380	111	21	in	in	ADP
ftr-380	111	22	the	the	DET
ftr-380	111	23	z	z	NOUN
ftr-380	111	24	tapes	tape	NOUN
ftr-380	111	25	to	to	ADP
ftr-380	111	26	his	his	PRON
ftr-380	111	27	log	log	NOUN
ftr-380	111	28	book	book	NOUN
ftr-380	111	29	,	,	PUNCT
ftr-380	111	30	a	a	DET
ftr-380	111	31	belief	belief	NOUN
ftr-380	111	32	the	the	DET
ftr-380	111	33	jury	jury	NOUN
ftr-380	111	34	might	might	AUX
ftr-380	111	35	find	find	VERB
ftr-380	111	36	corroborated	corroborate	VERB
ftr-380	111	37	by	by	ADP
ftr-380	111	38	the	the	DET
ftr-380	111	39	results	result	NOUN
ftr-380	111	40	of	of	ADP
ftr-380	111	41	the	the	DET
ftr-380	111	42	alternative	alternative	ADJ
ftr-380	111	43	indirect	indirect	ADJ
ftr-380	111	44	methods	method	NOUN
ftr-380	111	45	used	use	VERB
ftr-380	111	46	by	by	ADP
ftr-380	111	47	the	the	DET
ftr-380	111	48	plaintiffs	plaintiff	NOUN
ftr-380	111	49	'	'	PART
ftr-380	111	50	expert	expert	NOUN
ftr-380	111	51	.	.	PUNCT
ftr-380	112	1	we	we	PRON
ftr-380	112	2	do	do	AUX
ftr-380	112	3	not	not	PART
ftr-380	112	4	see	see	VERB
ftr-380	112	5	on	on	ADP
ftr-380	112	6	what	what	DET
ftr-380	112	7	basis	basis	NOUN
ftr-380	112	8	a	a	DET
ftr-380	112	9	jury	jury	NOUN
ftr-380	112	10	would	would	AUX
ftr-380	112	11	be	be	AUX
ftr-380	112	12	required	require	VERB
ftr-380	112	13	to	to	PART
ftr-380	112	14	disbelieve	disbelieve	VERB
ftr-380	112	15	kikalos	kikalos	PROPN
ftr-380	112	16	's	's	PART
ftr-380	112	17	testimony	testimony	NOUN
ftr-380	112	18	in	in	ADP
ftr-380	112	19	favor	favor	NOUN
ftr-380	112	20	of	of	ADP
ftr-380	112	21	a	a	DET
ftr-380	112	22	rough	rough	ADJ
ftr-380	112	23	method	method	NOUN
ftr-380	112	24	of	of	ADP
ftr-380	112	25	estimation	estimation	NOUN
ftr-380	112	26	,	,	PUNCT
ftr-380	112	27	just	just	ADV
ftr-380	112	28	because	because	SCONJ
ftr-380	112	29	the	the	DET
ftr-380	112	30	estimation	estimation	NOUN
ftr-380	112	31	could	could	AUX
ftr-380	112	32	not	not	PART
ftr-380	112	33	be	be	AUX
ftr-380	112	34	deemed	deem	VERB
ftr-380	112	35	irrational	irrational	ADJ
ftr-380	112	36	.	.	PUNCT
ftr-380	113	1	there	there	PRON
ftr-380	113	2	is	be	VERB
ftr-380	113	3	nothing	nothing	PRON
ftr-380	113	4	in	in	ADP
ftr-380	113	5	the	the	DET
ftr-380	113	6	internal	internal	ADJ
ftr-380	113	7	revenue	revenue	NOUN
ftr-380	113	8	code	code	NOUN
ftr-380	113	9	or	or	CCONJ
ftr-380	113	10	its	its	PRON
ftr-380	113	11	implementing	implement	VERB
ftr-380	113	12	regulations	regulation	NOUN
ftr-380	113	13	to	to	PART
ftr-380	113	14	suggest	suggest	VERB
ftr-380	113	15	the	the	DET
ftr-380	113	16	imposition	imposition	NOUN
ftr-380	113	17	of	of	ADP
ftr-380	113	18	so	so	ADV
ftr-380	113	19	insuperable	insuperable	ADJ
ftr-380	113	20	a	a	DET
ftr-380	113	21	burden	burden	NOUN
ftr-380	113	22	on	on	ADP
ftr-380	113	23	a	a	DET
ftr-380	113	24	refund	refund	NOUN
ftr-380	113	25	plaintiff	plaintiff	NOUN
ftr-380	113	26	.	.	PUNCT
ftr-380	114	1	a.	a.	NOUN
ftr-380	114	2	meanwhile	meanwhile	ADV
ftr-380	114	3	the	the	DET
ftr-380	114	4	seventh	seventh	ADJ
ftr-380	114	5	circuit	circuit	NOUN
ftr-380	114	6	affirms	affirm	VERB
ftr-380	114	7	the	the	DET
ftr-380	114	8	tax	tax	NOUN
ftr-380	114	9	court	court	NOUN
ftr-380	114	10	judgment	judgment	NOUN
ftr-380	114	11	sustaining	sustain	VERB
ftr-380	114	12	his	his	PRON
ftr-380	114	13	deficiency	deficiency	NOUN
ftr-380	114	14	for	for	ADP
ftr-380	114	15	1997	1997	NUM
ftr-380	114	16	income	income	NOUN
ftr-380	114	17	taxes	taxis	NOUN
ftr-380	114	18	.	.	PUNCT
ftr-380	115	1	kikalos	kikalos	PROPN
ftr-380	115	2	v.	v.	PROPN
ftr-380	115	3	commissioner	commissioner	PROPN
ftr-380	115	4	,	,	PUNCT
ftr-380	115	5	434	434	NUM
ftr-380	115	6	f.3d	f.3d	NUM
ftr-380	115	7	977	977	NUM
ftr-380	115	8	(	(	PUNCT
ftr-380	115	9	7th	7th	ADJ
ftr-380	115	10	cir	cir	NOUN
ftr-380	115	11	.	.	PUNCT
ftr-380	115	12	1/19/06	1/19/06	NUM
ftr-380	115	13	)	)	PUNCT
ftr-380	115	14	.	.	PUNCT
ftr-380	116	1	after	after	ADP
ftr-380	116	2	the	the	DET
ftr-380	116	3	audits	audits	NOUN
ftr-380	116	4	for	for	ADP
ftr-380	116	5	years	year	NOUN
ftr-380	116	6	1990	1990	NUM
ftr-380	116	7	-	-	SYM
ftr-380	116	8	1992	1992	NUM
ftr-380	116	9	,	,	PUNCT
ftr-380	116	10	taxpayer	taxpayer	NOUN
ftr-380	116	11	and	and	CCONJ
ftr-380	116	12	the	the	DET
ftr-380	116	13	irs	irs	PROPN
ftr-380	116	14	executed	execute	VERB
ftr-380	116	15	an	an	DET
ftr-380	116	16	"	"	PUNCT
ftr-380	116	17	agreement	agreement	NOUN
ftr-380	116	18	to	to	PART
ftr-380	116	19	maintain	maintain	VERB
ftr-380	116	20	adequate	adequate	ADJ
ftr-380	116	21	books	book	NOUN
ftr-380	116	22	and	and	CCONJ
ftr-380	116	23	records	record	NOUN
ftr-380	116	24	,	,	PUNCT
ftr-380	116	25	"	"	PUNCT
ftr-380	116	26	which	which	PRON
ftr-380	116	27	specified	specify	VERB
ftr-380	116	28	the	the	DET
ftr-380	116	29	retention	retention	NOUN
ftr-380	116	30	of	of	ADP
ftr-380	116	31	daily	daily	ADJ
ftr-380	116	32	cash	cash	NOUN
ftr-380	116	33	register	register	VERB
ftr-380	116	34	tapes	tape	NOUN
ftr-380	116	35	.	.	PUNCT
ftr-380	117	1	the	the	DET
ftr-380	117	2	audit	audit	NOUN
ftr-380	117	3	focused	focus	VERB
ftr-380	117	4	on	on	ADP
ftr-380	117	5	the	the	DET
ftr-380	117	6	cigarette	cigarette	NOUN
ftr-380	117	7	sales	sale	NOUN
ftr-380	117	8	by	by	ADP
ftr-380	117	9	kikalos	kikalos	PROPN
ftr-380	117	10	's	's	PART
ftr-380	117	11	stores	store	NOUN
ftr-380	117	12	and	and	CCONJ
ftr-380	117	13	his	his	PRON
ftr-380	117	14	treatment	treatment	NOUN
ftr-380	117	15	of	of	ADP
ftr-380	117	16	"	"	PUNCT
ftr-380	117	17	buydown	buydown	NOUN
ftr-380	117	18	"	"	PUNCT
ftr-380	117	19	payments	payment	NOUN
ftr-380	117	20	from	from	ADP
ftr-380	117	21	cigarette	cigarette	NOUN
ftr-380	117	22	companies	company	NOUN
ftr-380	117	23	for	for	ADP
ftr-380	117	24	discounts	discount	NOUN
ftr-380	117	25	that	that	PRON
ftr-380	117	26	were	be	AUX
ftr-380	117	27	supposed	suppose	VERB
ftr-380	117	28	to	to	PART
ftr-380	117	29	have	have	AUX
ftr-380	117	30	been	be	AUX
ftr-380	117	31	passed	pass	VERB
ftr-380	117	32	on	on	ADP
ftr-380	117	33	to	to	ADP
ftr-380	117	34	customers	customer	NOUN
ftr-380	117	35	.	.	PUNCT
ftr-380	118	1	this	this	DET
ftr-380	118	2	irs	irs	PROPN
ftr-380	118	3	audit	audit	NOUN
ftr-380	118	4	was	be	AUX
ftr-380	118	5	triggered	trigger	VERB
ftr-380	118	6	by	by	ADP
ftr-380	118	7	a	a	DET
ftr-380	118	8	bank	bank	NOUN
ftr-380	118	9	reporting	reporting	NOUN
ftr-380	118	10	to	to	ADP
ftr-380	118	11	the	the	DET
ftr-380	118	12	irs	irs	PROPN
ftr-380	118	13	that	that	SCONJ
ftr-380	118	14	kikalos	kikalos	PROPN
ftr-380	118	15	purchased	purchase	VERB
ftr-380	118	16	thirty	thirty	NUM
ftr-380	118	17	-	-	PUNCT
ftr-380	118	18	one	one	NUM
ftr-380	118	19	cashier	cashier	NOUN
ftr-380	118	20	's	's	PART
ftr-380	118	21	checks	check	NOUN
ftr-380	118	22	in	in	ADP
ftr-380	118	23	1997	1997	NUM
ftr-380	118	24	in	in	ADP
ftr-380	118	25	the	the	DET
ftr-380	118	26	total	total	ADJ
ftr-380	118	27	amount	amount	NOUN
ftr-380	118	28	of	of	ADP
ftr-380	118	29	$	$	SYM
ftr-380	118	30	809,734.51	809,734.51	NUM
ftr-380	118	31	using	use	VERB
ftr-380	118	32	cash	cash	NOUN
ftr-380	118	33	and	and	CCONJ
ftr-380	118	34	third	third	ADJ
ftr-380	118	35	-	-	PUNCT
ftr-380	118	36	party	party	NOUN
ftr-380	118	37	checks	check	NOUN
ftr-380	118	38	that	that	PRON
ftr-380	118	39	the	the	DET
ftr-380	118	40	tax	tax	NOUN
ftr-380	118	41	court	court	NOUN
ftr-380	118	42	found	find	VERB
ftr-380	118	43	had	have	AUX
ftr-380	118	44	not	not	PART
ftr-380	118	45	been	be	AUX
ftr-380	118	46	included	include	VERB
ftr-380	118	47	in	in	ADP
ftr-380	118	48	income	income	NOUN
ftr-380	118	49	by	by	ADP
ftr-380	118	50	taxpayer	taxpayer	NOUN
ftr-380	118	51	and	and	CCONJ
ftr-380	118	52	were	be	AUX
ftr-380	118	53	largely	largely	ADV
ftr-380	118	54	unreported	unreported	ADJ
ftr-380	118	55	"	"	PUNCT
ftr-380	118	56	buydown	buydown	NOUN
ftr-380	118	57	"	"	PUNCT
ftr-380	118	58	payments	payment	NOUN
ftr-380	118	59	.	.	PUNCT
ftr-380	119	1	taxpayer	taxpayer	NOUN
ftr-380	119	2	had	have	AUX
ftr-380	119	3	not	not	PART
ftr-380	119	4	told	tell	VERB
ftr-380	119	5	his	his	PRON
ftr-380	119	6	accountant	accountant	NOUN
ftr-380	119	7	about	about	ADP
ftr-380	119	8	these	these	DET
ftr-380	119	9	"	"	PUNCT
ftr-380	119	10	buydown	buydown	NOUN
ftr-380	119	11	"	"	PUNCT
ftr-380	119	12	checks	check	NOUN
ftr-380	119	13	,	,	PUNCT
ftr-380	119	14	and	and	CCONJ
ftr-380	119	15	the	the	DET
ftr-380	119	16	tax	tax	NOUN
ftr-380	119	17	court	court	NOUN
ftr-380	119	18	found	find	VERB
ftr-380	119	19	that	that	SCONJ
ftr-380	119	20	they	they	PRON
ftr-380	119	21	did	do	AUX
ftr-380	119	22	not	not	PART
ftr-380	119	23	overlap	overlap	VERB
ftr-380	119	24	with	with	ADP
ftr-380	119	25	the	the	DET
ftr-380	119	26	"	"	PUNCT
ftr-380	119	27	buydown	buydown	NOUN
ftr-380	119	28	"	"	PUNCT
ftr-380	119	29	checks	check	NOUN
ftr-380	119	30	that	that	PRON
ftr-380	119	31	were	be	AUX
ftr-380	119	32	included	include	VERB
ftr-380	119	33	in	in	ADP
ftr-380	119	34	income	income	NOUN
ftr-380	119	35	.	.	PUNCT
ftr-380	120	1	the	the	DET
ftr-380	120	2	20	20	NUM
ftr-380	120	3	percent	percent	NOUN
ftr-380	120	4	negligence	negligence	NOUN
ftr-380	120	5	penalty	penalty	NOUN
ftr-380	120	6	was	be	AUX
ftr-380	120	7	also	also	ADV
ftr-380	120	8	upheld	uphold	VERB
ftr-380	120	9	.	.	PUNCT
ftr-380	121	1	[	[	X
ftr-380	121	2	vol	vol	NOUN
ftr-380	121	3	8	8	NUM
ftr-380	121	4	:	:	PUNCT
ftr-380	121	5	si	si	PROPN
ftr-380	121	6	recent	recent	ADJ
ftr-380	121	7	developments	development	NOUN
ftr-380	121	8	in	in	ADP
ftr-380	121	9	federal	federal	ADJ
ftr-380	121	10	income	income	NOUN
ftr-380	121	11	taxation	taxation	NOUN
ftr-380	121	12	3	3	X
ftr-380	121	13	.	.	PUNCT
ftr-380	122	1	when	when	SCONJ
ftr-380	122	2	is	be	AUX
ftr-380	122	3	an	an	DET
ftr-380	122	4	advance	advance	NOUN
ftr-380	122	5	includable	includable	NOUN
ftr-380	122	6	in	in	ADP
ftr-380	122	7	income	income	NOUN
ftr-380	122	8	,	,	PUNCT
ftr-380	122	9	as	as	SCONJ
ftr-380	122	10	opposed	oppose	VERB
ftr-380	122	11	to	to	ADP
ftr-380	122	12	it	it	PRON
ftr-380	122	13	being	be	AUX
ftr-380	122	14	excludable	excludable	ADJ
ftr-380	122	15	debt	debt	NOUN
ftr-380	122	16	?	?	PUNCT
ftr-380	123	1	kams	kams	PROPN
ftr-380	123	2	prime	prime	PROPN
ftr-380	123	3	&	&	CCONJ
ftr-380	123	4	fancy	fancy	ADJ
ftr-380	123	5	food	food	PROPN
ftr-380	123	6	,	,	PUNCT
ftr-380	123	7	ltd	ltd	PROPN
ftr-380	123	8	.	.	PROPN
ftr-380	124	1	v.	v.	PROPN
ftr-380	124	2	commissioner	commissioner	PROPN
ftr-380	124	3	,	,	PUNCT
ftr-380	124	4	t.c	t.c	PROPN
ftr-380	124	5	.	.	PROPN
ftr-380	124	6	memo	memo	NOUN
ftr-380	124	7	.	.	PUNCT
ftr-380	125	1	2005	2005	NUM
ftr-380	125	2	-	-	SYM
ftr-380	125	3	233	233	NUM
ftr-380	125	4	(	(	PUNCT
ftr-380	125	5	10/5/05	10/5/05	NUM
ftr-380	125	6	)	)	PUNCT
ftr-380	125	7	.	.	PUNCT
ftr-380	126	1	a	a	DET
ftr-380	126	2	$	$	SYM
ftr-380	126	3	1.5	1.5	NUM
ftr-380	126	4	million	million	NUM
ftr-380	126	5	advance	advance	NOUN
ftr-380	126	6	received	receive	VERB
ftr-380	126	7	by	by	ADP
ftr-380	126	8	the	the	DET
ftr-380	126	9	taxpayer	taxpayer	NOUN
ftr-380	126	10	-	-	PUNCT
ftr-380	126	11	retailer	retailer	NOUN
ftr-380	126	12	from	from	ADP
ftr-380	126	13	a	a	DET
ftr-380	126	14	supplier	supplier	NOUN
ftr-380	126	15	that	that	PRON
ftr-380	126	16	was	be	AUX
ftr-380	126	17	evidenced	evidence	VERB
ftr-380	126	18	by	by	ADP
ftr-380	126	19	a	a	DET
ftr-380	126	20	promissory	promissory	ADJ
ftr-380	126	21	note	note	NOUN
ftr-380	126	22	with	with	ADP
ftr-380	126	23	the	the	DET
ftr-380	126	24	proper	proper	ADJ
ftr-380	126	25	indicia	indicia	NOUN
ftr-380	126	26	of	of	ADP
ftr-380	126	27	debt	debt	NOUN
ftr-380	126	28	nevertheless	nevertheless	ADV
ftr-380	126	29	was	be	AUX
ftr-380	126	30	not	not	PART
ftr-380	126	31	a	a	DET
ftr-380	126	32	true	true	ADJ
ftr-380	126	33	debt	debt	NOUN
ftr-380	126	34	,	,	PUNCT
ftr-380	126	35	because	because	SCONJ
ftr-380	126	36	the	the	DET
ftr-380	126	37	parties	party	NOUN
ftr-380	126	38	concurrently	concurrently	ADV
ftr-380	126	39	entered	enter	VERB
ftr-380	126	40	into	into	ADP
ftr-380	126	41	a	a	DET
ftr-380	126	42	supply	supply	NOUN
ftr-380	126	43	agreement	agreement	NOUN
ftr-380	126	44	pursuant	pursuant	ADJ
ftr-380	126	45	to	to	ADP
ftr-380	126	46	which	which	PRON
ftr-380	126	47	the	the	DET
ftr-380	126	48	debt	debt	NOUN
ftr-380	126	49	would	would	AUX
ftr-380	126	50	be	be	AUX
ftr-380	126	51	forgiven	forgive	VERB
ftr-380	126	52	if	if	SCONJ
ftr-380	126	53	the	the	DET
ftr-380	126	54	taxpayer	taxpayer	NOUN
ftr-380	126	55	purchased	purchase	VERB
ftr-380	126	56	the	the	DET
ftr-380	126	57	quantity	quantity	NOUN
ftr-380	126	58	of	of	ADP
ftr-380	126	59	product	product	NOUN
ftr-380	126	60	required	require	VERB
ftr-380	126	61	under	under	ADP
ftr-380	126	62	the	the	DET
ftr-380	126	63	supply	supply	NOUN
ftr-380	126	64	agreement	agreement	NOUN
ftr-380	126	65	over	over	ADP
ftr-380	126	66	its	its	PRON
ftr-380	126	67	term	term	NOUN
ftr-380	126	68	;	;	PUNCT
ftr-380	126	69	in	in	ADP
ftr-380	126	70	substance	substance	NOUN
ftr-380	126	71	,	,	PUNCT
ftr-380	126	72	there	there	PRON
ftr-380	126	73	was	be	VERB
ftr-380	126	74	no	no	DET
ftr-380	126	75	unconditional	unconditional	ADJ
ftr-380	126	76	obligation	obligation	NOUN
ftr-380	126	77	to	to	PART
ftr-380	126	78	repay	repay	VERB
ftr-380	126	79	the	the	DET
ftr-380	126	80	advance	advance	NOUN
ftr-380	126	81	because	because	SCONJ
ftr-380	126	82	the	the	DET
ftr-380	126	83	amounts	amount	NOUN
ftr-380	126	84	under	under	ADP
ftr-380	126	85	the	the	DET
ftr-380	126	86	note	note	NOUN
ftr-380	126	87	were	be	AUX
ftr-380	126	88	due	due	ADJ
ftr-380	126	89	only	only	ADV
ftr-380	126	90	if	if	SCONJ
ftr-380	126	91	the	the	DET
ftr-380	126	92	supply	supply	NOUN
ftr-380	126	93	agreement	agreement	NOUN
ftr-380	126	94	was	be	AUX
ftr-380	126	95	materially	materially	ADV
ftr-380	126	96	breached	breach	VERB
ftr-380	126	97	by	by	ADP
ftr-380	126	98	taxpayer	taxpayer	NOUN
ftr-380	126	99	.	.	PUNCT
ftr-380	127	1	4	4	X
ftr-380	127	2	.	.	X
ftr-380	127	3	coburn	coburn	PROPN
ftr-380	127	4	v.	v.	CCONJ
ftr-380	127	5	commissioner	commissioner	PROPN
ftr-380	127	6	,	,	PUNCT
ftr-380	127	7	t.c	t.c	PROPN
ftr-380	127	8	.	.	PROPN
ftr-380	127	9	memo	memo	NOUN
ftr-380	127	10	.	.	PUNCT
ftr-380	128	1	2005	2005	NUM
ftr-380	128	2	-	-	SYM
ftr-380	128	3	283	283	NUM
ftr-380	128	4	(	(	PUNCT
ftr-380	128	5	12/5/05	12/5/05	NUM
ftr-380	128	6	)	)	PUNCT
ftr-380	128	7	.	.	PUNCT
ftr-380	129	1	debtor	debtor	NOUN
ftr-380	129	2	's	's	PART
ftr-380	129	3	release	release	NOUN
ftr-380	129	4	of	of	ADP
ftr-380	129	5	collateral	collateral	NOUN
ftr-380	129	6	to	to	ADP
ftr-380	129	7	creditor	creditor	NOUN
ftr-380	129	8	did	do	AUX
ftr-380	129	9	not	not	PART
ftr-380	129	10	give	give	VERB
ftr-380	129	11	rise	rise	NOUN
ftr-380	129	12	to	to	ADP
ftr-380	129	13	income	income	NOUN
ftr-380	129	14	from	from	ADP
ftr-380	129	15	discharge	discharge	NOUN
ftr-380	129	16	of	of	ADP
ftr-380	129	17	indebtedness	indebtedness	NOUN
ftr-380	129	18	income	income	NOUN
ftr-380	129	19	because	because	SCONJ
ftr-380	129	20	taxpayer	taxpayer	NOUN
ftr-380	129	21	-	-	PUNCT
ftr-380	129	22	debtor	debtor	NOUN
ftr-380	129	23	remained	remain	VERB
ftr-380	129	24	liable	liable	ADJ
ftr-380	129	25	for	for	ADP
ftr-380	129	26	the	the	DET
ftr-380	129	27	balance	balance	NOUN
ftr-380	129	28	of	of	ADP
ftr-380	129	29	the	the	DET
ftr-380	129	30	debt	debt	NOUN
ftr-380	129	31	.	.	PUNCT
ftr-380	130	1	b.	b.	PROPN
ftr-380	130	2	deductible	deductible	ADJ
ftr-380	130	3	expenses	expense	NOUN
ftr-380	130	4	versus	versus	ADP
ftr-380	130	5	capitalization	capitalization	NOUN
ftr-380	130	6	1	1	NUM
ftr-380	130	7	.	.	PUNCT
ftr-380	131	1	how	how	SCONJ
ftr-380	131	2	to	to	PART
ftr-380	131	3	change	change	VERB
ftr-380	131	4	accounting	accounting	NOUN
ftr-380	131	5	methods	method	NOUN
ftr-380	131	6	for	for	ADP
ftr-380	131	7	the	the	DET
ftr-380	131	8	2003	2003	NUM
ftr-380	131	9	year	year	NOUN
ftr-380	131	10	to	to	PART
ftr-380	131	11	comply	comply	VERB
ftr-380	131	12	with	with	ADP
ftr-380	131	13	the	the	DET
ftr-380	131	14	final	final	ADJ
ftr-380	131	15	regulations	regulation	NOUN
ftr-380	131	16	.	.	PUNCT
ftr-380	132	1	rev	rev	PROPN
ftr-380	132	2	.	.	PROPN
ftr-380	132	3	proc	proc	PROPN
ftr-380	132	4	.	.	PUNCT
ftr-380	133	1	2004	2004	NUM
ftr-380	133	2	-	-	SYM
ftr-380	133	3	23	23	NUM
ftr-380	133	4	,	,	PUNCT
ftr-380	133	5	2004	2004	NUM
ftr-380	133	6	-	-	SYM
ftr-380	133	7	16	16	NUM
ftr-380	133	8	i.r.b	i.r.b	NOUN
ftr-380	133	9	.	.	PUNCT
ftr-380	134	1	785	785	X
ftr-380	134	2	.	.	PUNCT
ftr-380	135	1	this	this	DET
ftr-380	135	2	revenue	revenue	NOUN
ftr-380	135	3	procedure	procedure	NOUN
ftr-380	135	4	provides	provide	VERB
ftr-380	135	5	an	an	DET
ftr-380	135	6	exclusive	exclusive	ADJ
ftr-380	135	7	administrative	administrative	ADJ
ftr-380	135	8	procedure	procedure	NOUN
ftr-380	135	9	for	for	SCONJ
ftr-380	135	10	taxpayers	taxpayer	NOUN
ftr-380	135	11	to	to	PART
ftr-380	135	12	obtain	obtain	VERB
ftr-380	135	13	automatic	automatic	ADJ
ftr-380	135	14	consent	consent	NOUN
ftr-380	135	15	to	to	PART
ftr-380	135	16	change	change	VERB
ftr-380	135	17	to	to	ADP
ftr-380	135	18	a	a	DET
ftr-380	135	19	method	method	NOUN
ftr-380	135	20	of	of	ADP
ftr-380	135	21	accounting	accounting	NOUN
ftr-380	135	22	pursuant	pursuant	ADV
ftr-380	135	23	to	to	ADP
ftr-380	135	24	reg	reg	PROPN
ftr-380	135	25	.	.	PUNCT
ftr-380	136	1	§	§	PROPN
ftr-380	136	2	§	§	PROPN
ftr-380	136	3	1.263(a)-4	1.263(a)-4	NUM
ftr-380	136	4	,	,	PUNCT
ftr-380	136	5	1.263(a)-5	1.263(a)-5	NUM
ftr-380	136	6	,	,	PUNCT
ftr-380	136	7	and	and	CCONJ
ftr-380	136	8	1.167(a)-3(b	1.167(a)-3(b	NUM
ftr-380	136	9	)	)	PUNCT
ftr-380	136	10	,	,	PUNCT
ftr-380	136	11	the	the	DET
ftr-380	136	12	final	final	ADJ
ftr-380	136	13	capitalization	capitalization	NOUN
ftr-380	136	14	of	of	ADP
ftr-380	136	15	intangible	intangible	ADJ
ftr-380	136	16	regulations	regulation	NOUN
ftr-380	136	17	for	for	ADP
ftr-380	136	18	the	the	DET
ftr-380	136	19	2003	2003	NUM
ftr-380	136	20	tax	tax	NOUN
ftr-380	136	21	year	year	NOUN
ftr-380	136	22	.	.	PUNCT
ftr-380	137	1	a.	a.	NOUN
ftr-380	137	2	changing	change	VERB
ftr-380	137	3	accounting	accounting	NOUN
ftr-380	137	4	methods	method	NOUN
ftr-380	137	5	for	for	ADP
ftr-380	137	6	years	year	NOUN
ftr-380	137	7	after	after	ADP
ftr-380	137	8	2003	2003	NUM
ftr-380	137	9	to	to	PART
ftr-380	137	10	comply	comply	VERB
ftr-380	137	11	with	with	ADP
ftr-380	137	12	the	the	DET
ftr-380	137	13	final	final	ADJ
ftr-380	137	14	regulations	regulation	NOUN
ftr-380	137	15	.	.	PUNCT
ftr-380	138	1	rev	rev	PROPN
ftr-380	138	2	.	.	PROPN
ftr-380	138	3	proc	proc	PROPN
ftr-380	138	4	.	.	PUNCT
ftr-380	139	1	2005	2005	NUM
ftr-380	139	2	-	-	SYM
ftr-380	139	3	9	9	NUM
ftr-380	139	4	,	,	PUNCT
ftr-380	139	5	2005	2005	NUM
ftr-380	139	6	-	-	SYM
ftr-380	139	7	2	2	NUM
ftr-380	139	8	i.r.b	i.r.b	NOUN
ftr-380	139	9	.	.	PUNCT
ftr-380	140	1	303	303	NUM
ftr-380	140	2	(	(	PUNCT
ftr-380	140	3	12/13/04	12/13/04	PROPN
ftr-380	140	4	)	)	PUNCT
ftr-380	140	5	.	.	PUNCT
ftr-380	141	1	this	this	DET
ftr-380	141	2	procedure	procedure	NOUN
ftr-380	141	3	is	be	AUX
ftr-380	141	4	similar	similar	ADJ
ftr-380	141	5	to	to	ADP
ftr-380	141	6	,	,	PUNCT
ftr-380	141	7	but	but	CCONJ
ftr-380	141	8	not	not	PART
ftr-380	141	9	identical	identical	ADJ
ftr-380	141	10	with	with	ADP
ftr-380	141	11	,	,	PUNCT
ftr-380	141	12	rev	rev	PROPN
ftr-380	141	13	.	.	PROPN
ftr-380	141	14	proc	proc	PROPN
ftr-380	141	15	.	.	PUNCT
ftr-380	142	1	2004	2004	NUM
ftr-380	142	2	-	-	SYM
ftr-380	142	3	23	23	NUM
ftr-380	142	4	.	.	PUNCT
ftr-380	143	1	b.	b.	PROPN
ftr-380	143	2	rev	rev	PROPN
ftr-380	143	3	.	.	PROPN
ftr-380	143	4	proc	proc	PROPN
ftr-380	143	5	.	.	PUNCT
ftr-380	144	1	2005	2005	NUM
ftr-380	144	2	-	-	SYM
ftr-380	144	3	17	17	NUM
ftr-380	144	4	,	,	PUNCT
ftr-380	144	5	2005	2005	NUM
ftr-380	144	6	-	-	SYM
ftr-380	144	7	13	13	NUM
ftr-380	144	8	i.r.b	i.r.b	NOUN
ftr-380	144	9	.	.	PUNCT
ftr-380	145	1	797	797	NUM
ftr-380	145	2	(	(	PUNCT
ftr-380	145	3	3/8/05	3/8/05	NUM
ftr-380	145	4	)	)	PUNCT
ftr-380	145	5	.	.	PUNCT
ftr-380	146	1	this	this	DET
ftr-380	146	2	revenue	revenue	NOUN
ftr-380	146	3	procedure	procedure	NOUN
ftr-380	146	4	modifies	modify	VERB
ftr-380	146	5	rev	rev	NOUN
ftr-380	146	6	.	.	PROPN
ftr-380	146	7	proc	proc	PROPN
ftr-380	146	8	.	.	PUNCT
ftr-380	147	1	2005	2005	NUM
ftr-380	147	2	-	-	SYM
ftr-380	147	3	9	9	NUM
ftr-380	147	4	to	to	PART
ftr-380	147	5	provide	provide	VERB
ftr-380	147	6	guidance	guidance	NOUN
ftr-380	147	7	for	for	ADP
ftr-380	147	8	a	a	DET
ftr-380	147	9	taxpayer	taxpayer	NOUN
ftr-380	147	10	's	's	PART
ftr-380	147	11	second	second	ADJ
ftr-380	147	12	year	year	NOUN
ftr-380	147	13	ending	end	VERB
ftr-380	147	14	on	on	ADP
ftr-380	147	15	or	or	CCONJ
ftr-380	147	16	after	after	ADP
ftr-380	147	17	12/31/03	12/31/03	PROPN
ftr-380	148	1	[	[	X
ftr-380	148	2	for	for	ADP
ftr-380	148	3	a	a	DET
ftr-380	148	4	calendar	calendar	NOUN
ftr-380	148	5	year	year	NOUN
ftr-380	148	6	taxpayer	taxpayer	NOUN
ftr-380	148	7	,	,	PUNCT
ftr-380	148	8	the	the	DET
ftr-380	148	9	2005	2005	NUM
ftr-380	148	10	year	year	NOUN
ftr-380	148	11	]	]	PUNCT
ftr-380	148	12	.	.	PUNCT
ftr-380	149	1	this	this	PRON
ftr-380	149	2	makes	make	VERB
ftr-380	149	3	the	the	DET
ftr-380	149	4	five	five	NUM
ftr-380	149	5	-	-	PUNCT
ftr-380	149	6	year	year	NOUN
ftr-380	149	7	prior	prior	ADJ
ftr-380	149	8	change	change	NOUN
ftr-380	149	9	scope	scope	NOUN
ftr-380	149	10	limitation	limitation	NOUN
ftr-380	149	11	inapplicable	inapplicable	ADJ
ftr-380	149	12	to	to	ADP
ftr-380	149	13	that	that	DET
ftr-380	149	14	year	year	NOUN
ftr-380	149	15	.	.	PUNCT
ftr-380	150	1	2	2	X
ftr-380	150	2	.	.	X
ftr-380	150	3	irs	irs	PROPN
ftr-380	150	4	identifies	identify	VERB
ftr-380	150	5	issues	issue	NOUN
ftr-380	150	6	to	to	PART
ftr-380	150	7	be	be	AUX
ftr-380	150	8	addressed	address	VERB
ftr-380	150	9	in	in	ADP
ftr-380	150	10	forthcoming	forthcoming	ADJ
ftr-380	150	11	proposed	propose	VERB
ftr-380	150	12	regulations	regulation	NOUN
ftr-380	150	13	on	on	ADP
ftr-380	150	14	tangible	tangible	ADJ
ftr-380	150	15	property	property	NOUN
ftr-380	150	16	costs	cost	NOUN
ftr-380	150	17	.	.	PUNCT
ftr-380	151	1	notice	notice	VERB
ftr-380	151	2	2004	2004	NUM
ftr-380	151	3	-	-	SYM
ftr-380	151	4	6	6	NUM
ftr-380	151	5	,	,	PUNCT
ftr-380	151	6	2004	2004	NUM
ftr-380	151	7	-	-	SYM
ftr-380	151	8	3	3	NUM
ftr-380	151	9	i.r.b	i.r.b	NOUN
ftr-380	151	10	.	.	PUNCT
ftr-380	152	1	308	308	NUM
ftr-380	152	2	(	(	PUNCT
ftr-380	152	3	12/22/03	12/22/03	PROPN
ftr-380	152	4	)	)	PUNCT
ftr-380	152	5	.	.	PUNCT
ftr-380	153	1	these	these	DET
ftr-380	153	2	issues	issue	NOUN
ftr-380	153	3	include	include	VERB
ftr-380	153	4	[	[	X
ftr-380	153	5	using	use	VERB
ftr-380	153	6	the	the	DET
ftr-380	153	7	numbering	numbering	NOUN
ftr-380	153	8	from	from	ADP
ftr-380	153	9	the	the	DET
ftr-380	153	10	notice	notice	NOUN
ftr-380	153	11	]	]	PUNCT
ftr-380	153	12	:	:	PUNCT
ftr-380	153	13	(	(	PUNCT
ftr-380	153	14	1	1	X
ftr-380	153	15	)	)	PUNCT
ftr-380	153	16	what	what	PRON
ftr-380	153	17	general	general	ADJ
ftr-380	153	18	principles	principle	NOUN
ftr-380	153	19	of	of	ADP
ftr-380	153	20	capitalization	capitalization	NOUN
ftr-380	153	21	should	should	AUX
ftr-380	153	22	be	be	AUX
ftr-380	153	23	applied	apply	VERB
ftr-380	153	24	?	?	PUNCT
ftr-380	154	1	(	(	PUNCT
ftr-380	154	2	2	2	X
ftr-380	154	3	)	)	PUNCT
ftr-380	154	4	what	what	PRON
ftr-380	154	5	is	be	AUX
ftr-380	154	6	the	the	DET
ftr-380	154	7	appropriate	appropriate	ADJ
ftr-380	154	8	"	"	PUNCT
ftr-380	154	9	unit	unit	NOUN
ftr-380	154	10	of	of	ADP
ftr-380	154	11	property	property	NOUN
ftr-380	154	12	"	"	PUNCT
ftr-380	154	13	?	?	PUNCT
ftr-380	155	1	(	(	PUNCT
ftr-380	155	2	3	3	X
ftr-380	155	3	)	)	PUNCT
ftr-380	155	4	what	what	PRON
ftr-380	155	5	is	be	AUX
ftr-380	155	6	the	the	DET
ftr-380	155	7	starting	starting	NOUN
ftr-380	155	8	point	point	NOUN
ftr-380	155	9	for	for	ADP
ftr-380	155	10	determining	determine	VERB
ftr-380	155	11	whether	whether	SCONJ
ftr-380	155	12	property	property	NOUN
ftr-380	155	13	value	value	NOUN
ftr-380	155	14	is	be	AUX
ftr-380	155	15	increased	increase	VERB
ftr-380	155	16	or	or	CCONJ
ftr-380	155	17	useful	useful	ADJ
ftr-380	155	18	life	life	NOUN
ftr-380	155	19	is	be	AUX
ftr-380	155	20	prolonged	prolong	VERB
ftr-380	155	21	?	?	PUNCT
ftr-380	156	1	(	(	PUNCT
ftr-380	156	2	11	11	NUM
ftr-380	156	3	)	)	PUNCT
ftr-380	156	4	should	should	AUX
ftr-380	156	5	the	the	DET
ftr-380	156	6	regulations	regulation	NOUN
ftr-380	156	7	provide	provide	VERB
ftr-380	156	8	"	"	PUNCT
ftr-380	156	9	repair	repair	NOUN
ftr-380	156	10	allowance	allowance	NOUN
ftr-380	156	11	"	"	PUNCT
ftr-380	156	12	type	type	NOUN
ftr-380	156	13	rules	rule	NOUN
ftr-380	156	14	?	?	PUNCT
ftr-380	157	1	(	(	PUNCT
ftr-380	157	2	12	12	NUM
ftr-380	157	3	)	)	PUNCT
ftr-380	157	4	should	should	AUX
ftr-380	157	5	the	the	DET
ftr-380	157	6	regulations	regulation	NOUN
ftr-380	157	7	provide	provide	VERB
ftr-380	157	8	a	a	DET
ftr-380	157	9	de	de	X
ftr-380	157	10	minimis	minimis	NOUN
ftr-380	157	11	2006	2006	NUM
ftr-380	157	12	]	]	PUNCT
ftr-380	158	1	florida	florida	PROPN
ftr-380	158	2	tax	tax	PROPN
ftr-380	158	3	review	review	NOUN
ftr-380	158	4	rule	rule	NOUN
ftr-380	158	5	?	?	PUNCT
ftr-380	159	1	(	(	PUNCT
ftr-380	159	2	13	13	NUM
ftr-380	159	3	)	)	PUNCT
ftr-380	159	4	when	when	SCONJ
ftr-380	159	5	should	should	AUX
ftr-380	159	6	the	the	DET
ftr-380	159	7	"	"	PUNCT
ftr-380	159	8	plan	plan	NOUN
ftr-380	159	9	of	of	ADP
ftr-380	159	10	rehabilitation	rehabilitation	NOUN
ftr-380	159	11	"	"	PUNCT
ftr-380	159	12	doctrine	doctrine	NOUN
ftr-380	159	13	be	be	AUX
ftr-380	159	14	applied	apply	VERB
ftr-380	159	15	?	?	PUNCT
ftr-380	160	1	(	(	PUNCT
ftr-380	160	2	15	15	NUM
ftr-380	160	3	)	)	PUNCT
ftr-380	160	4	are	be	AUX
ftr-380	160	5	there	there	PRON
ftr-380	160	6	circumstances	circumstance	NOUN
ftr-380	160	7	where	where	SCONJ
ftr-380	160	8	tax	tax	NOUN
ftr-380	160	9	treatment	treatment	NOUN
ftr-380	160	10	should	should	AUX
ftr-380	160	11	follow	follow	VERB
ftr-380	160	12	financial	financial	ADJ
ftr-380	160	13	or	or	CCONJ
ftr-380	160	14	regulatory	regulatory	ADJ
ftr-380	160	15	accounting	accounting	NOUN
ftr-380	160	16	treatment	treatment	NOUN
ftr-380	160	17	?	?	PUNCT
ftr-380	161	1	a.	a.	NOUN
ftr-380	161	2	would	would	AUX
ftr-380	161	3	you	you	PRON
ftr-380	161	4	like	like	VERB
ftr-380	161	5	to	to	PART
ftr-380	161	6	fly	fly	VERB
ftr-380	161	7	on	on	ADP
ftr-380	161	8	a	a	DET
ftr-380	161	9	jet	jet	NOUN
ftr-380	161	10	without	without	ADP
ftr-380	161	11	its	its	PRON
ftr-380	161	12	engines	engine	NOUN
ftr-380	161	13	?	?	PUNCT
ftr-380	162	1	fedex	fedex	PROPN
ftr-380	162	2	corp	corp	PROPN
ftr-380	162	3	.	.	PROPN
ftr-380	163	1	v.	v.	PROPN
ftr-380	163	2	united	united	PROPN
ftr-380	163	3	states	states	PROPN
ftr-380	163	4	,	,	PUNCT
ftr-380	163	5	91	91	NUM
ftr-380	163	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	163	7	2003	2003	NUM
ftr-380	163	8	-	-	SYM
ftr-380	163	9	1940	1940	NUM
ftr-380	163	10	,	,	PUNCT
ftr-380	163	11	u.s.t.c	u.s.t.c	PROPN
ftr-380	163	12	.	.	PROPN
ftr-380	163	13	50	50	NUM
ftr-380	163	14	,	,	PUNCT
ftr-380	163	15	91	91	NUM
ftr-380	163	16	(	(	PUNCT
ftr-380	163	17	w.d	w.d	PROPN
ftr-380	163	18	.	.	PROPN
ftr-380	163	19	tenn	tenn	PROPN
ftr-380	163	20	.	.	PROPN
ftr-380	163	21	4/8/03	4/8/03	NUM
ftr-380	163	22	)	)	PUNCT
ftr-380	163	23	.	.	PUNCT
ftr-380	164	1	the	the	DET
ftr-380	164	2	district	district	NOUN
ftr-380	164	3	court	court	NOUN
ftr-380	164	4	denied	deny	VERB
ftr-380	164	5	the	the	DET
ftr-380	164	6	taxpayer	taxpayer	NOUN
ftr-380	164	7	's	's	PART
ftr-380	164	8	motion	motion	NOUN
ftr-380	164	9	for	for	ADP
ftr-380	164	10	summary	summary	NOUN
ftr-380	164	11	judgment	judgment	NOUN
ftr-380	164	12	that	that	SCONJ
ftr-380	164	13	expenditures	expenditure	NOUN
ftr-380	164	14	for	for	ADP
ftr-380	164	15	its	its	PRON
ftr-380	164	16	off	off	ADJ
ftr-380	164	17	-	-	PUNCT
ftr-380	164	18	wing	wing	NOUN
ftr-380	164	19	engine	engine	NOUN
ftr-380	164	20	maintenance	maintenance	NOUN
ftr-380	164	21	program	program	NOUN
ftr-380	164	22	were	be	AUX
ftr-380	164	23	deductible	deductible	ADJ
ftr-380	164	24	repairs	repair	NOUN
ftr-380	164	25	under	under	ADP
ftr-380	164	26	reg	reg	NOUN
ftr-380	164	27	.	.	PUNCT
ftr-380	165	1	§	§	PROPN
ftr-380	165	2	1.162	1.162	NUM
ftr-380	165	3	-	-	SYM
ftr-380	165	4	4	4	NUM
ftr-380	165	5	.	.	PUNCT
ftr-380	166	1	the	the	DET
ftr-380	166	2	court	court	NOUN
ftr-380	166	3	found	find	VERB
ftr-380	166	4	that	that	SCONJ
ftr-380	166	5	there	there	PRON
ftr-380	166	6	was	be	VERB
ftr-380	166	7	a	a	DET
ftr-380	166	8	genuine	genuine	ADJ
ftr-380	166	9	issue	issue	NOUN
ftr-380	166	10	of	of	ADP
ftr-380	166	11	fact	fact	NOUN
ftr-380	166	12	regarding	regard	VERB
ftr-380	166	13	whether	whether	SCONJ
ftr-380	166	14	the	the	DET
ftr-380	166	15	appropriate	appropriate	ADJ
ftr-380	166	16	unit	unit	NOUN
ftr-380	166	17	of	of	ADP
ftr-380	166	18	property	property	NOUN
ftr-380	166	19	for	for	ADP
ftr-380	166	20	measuring	measure	VERB
ftr-380	166	21	whether	whether	SCONJ
ftr-380	166	22	the	the	DET
ftr-380	166	23	expenditures	expenditure	NOUN
ftr-380	166	24	added	add	VERB
ftr-380	166	25	value	value	NOUN
ftr-380	166	26	or	or	CCONJ
ftr-380	166	27	materially	materially	ADV
ftr-380	166	28	prolonged	prolonged	ADJ
ftr-380	166	29	life	life	NOUN
ftr-380	166	30	was	be	AUX
ftr-380	166	31	(	(	PUNCT
ftr-380	166	32	1	1	X
ftr-380	166	33	)	)	PUNCT
ftr-380	166	34	the	the	DET
ftr-380	166	35	entire	entire	ADJ
ftr-380	166	36	aircraft	aircraft	NOUN
ftr-380	166	37	,	,	PUNCT
ftr-380	166	38	as	as	SCONJ
ftr-380	166	39	argued	argue	VERB
ftr-380	166	40	by	by	ADP
ftr-380	166	41	fedex	fedex	NOUN
ftr-380	166	42	,	,	PUNCT
ftr-380	166	43	or	or	CCONJ
ftr-380	166	44	(	(	PUNCT
ftr-380	166	45	2	2	X
ftr-380	166	46	)	)	PUNCT
ftr-380	166	47	the	the	DET
ftr-380	166	48	jet	jet	NOUN
ftr-380	166	49	engines	engine	NOUN
ftr-380	166	50	and	and	CCONJ
ftr-380	166	51	auxiliary	auxiliary	ADJ
ftr-380	166	52	power	power	NOUN
ftr-380	166	53	units	unit	NOUN
ftr-380	166	54	,	,	PUNCT
ftr-380	166	55	as	as	SCONJ
ftr-380	166	56	argued	argue	VERB
ftr-380	166	57	by	by	ADP
ftr-380	166	58	the	the	DET
ftr-380	166	59	government	government	NOUN
ftr-380	166	60	.	.	PUNCT
ftr-380	167	1	the	the	DET
ftr-380	167	2	court	court	NOUN
ftr-380	167	3	concluded	conclude	VERB
ftr-380	167	4	that	that	SCONJ
ftr-380	167	5	there	there	PRON
ftr-380	167	6	is	be	VERB
ftr-380	167	7	no	no	DET
ftr-380	167	8	'	'	PUNCT
ftr-380	167	9	entire	entire	ADJ
ftr-380	167	10	vehicle	vehicle	NOUN
ftr-380	167	11	'	'	PART
ftr-380	167	12	rule	rule	NOUN
ftr-380	167	13	of	of	ADP
ftr-380	167	14	law	law	NOUN
ftr-380	167	15	requiring	require	VERB
ftr-380	167	16	that	that	SCONJ
ftr-380	167	17	repairs	repair	NOUN
ftr-380	167	18	be	be	AUX
ftr-380	167	19	measured	measure	VERB
ftr-380	167	20	against	against	ADP
ftr-380	167	21	the	the	DET
ftr-380	167	22	entire	entire	ADJ
ftr-380	167	23	vehicle	vehicle	NOUN
ftr-380	167	24	rather	rather	ADV
ftr-380	167	25	than	than	ADP
ftr-380	167	26	against	against	ADP
ftr-380	167	27	components	component	NOUN
ftr-380	167	28	.	.	PUNCT
ftr-380	168	1	b.	b.	PROPN
ftr-380	169	1	you	you	PRON
ftr-380	169	2	do	do	AUX
ftr-380	169	3	n't	not	PART
ftr-380	169	4	have	have	VERB
ftr-380	169	5	to	to	PART
ftr-380	169	6	,	,	PUNCT
ftr-380	169	7	at	at	ADP
ftr-380	169	8	least	least	ADJ
ftr-380	169	9	in	in	ADP
ftr-380	169	10	memphis	memphis	PROPN
ftr-380	169	11	.	.	PUNCT
ftr-380	170	1	fedex	fedex	PROPN
ftr-380	170	2	corp	corp	PROPN
ftr-380	170	3	.	.	PROPN
ftr-380	171	1	v.	v.	PROPN
ftr-380	171	2	united	united	PROPN
ftr-380	171	3	states	states	PROPN
ftr-380	171	4	,	,	PUNCT
ftr-380	171	5	291	291	NUM
ftr-380	171	6	f.	f.	PROPN
ftr-380	171	7	supp	supp	PROPN
ftr-380	171	8	.	.	PUNCT
ftr-380	172	1	2d	2d	NOUN
ftr-380	172	2	699	699	NUM
ftr-380	172	3	(	(	PUNCT
ftr-380	172	4	w.d	w.d	PROPN
ftr-380	172	5	.	.	PROPN
ftr-380	172	6	tenn	tenn	PROPN
ftr-380	172	7	.	.	PROPN
ftr-380	172	8	2003	2003	NUM
ftr-380	172	9	)	)	PUNCT
ftr-380	172	10	.	.	PUNCT
ftr-380	173	1	taxpayer	taxpayer	NOUN
ftr-380	173	2	was	be	AUX
ftr-380	173	3	permitted	permit	VERB
ftr-380	173	4	to	to	PART
ftr-380	173	5	deduct	deduct	VERB
ftr-380	173	6	the	the	DET
ftr-380	173	7	costs	cost	NOUN
ftr-380	173	8	of	of	ADP
ftr-380	173	9	engine	engine	NOUN
ftr-380	173	10	shop	shop	NOUN
ftr-380	173	11	visits	visit	NOUN
ftr-380	173	12	for	for	ADP
ftr-380	173	13	jet	jet	NOUN
ftr-380	173	14	aircraft	aircraft	NOUN
ftr-380	173	15	engine	engine	NOUN
ftr-380	173	16	inspection	inspection	NOUN
ftr-380	173	17	,	,	PUNCT
ftr-380	173	18	heavy	heavy	ADJ
ftr-380	173	19	maintenance	maintenance	NOUN
ftr-380	173	20	,	,	PUNCT
ftr-380	173	21	and	and	CCONJ
ftr-380	173	22	repair	repair	VERB
ftr-380	173	23	because	because	SCONJ
ftr-380	173	24	the	the	DET
ftr-380	173	25	relevant	relevant	ADJ
ftr-380	173	26	unit	unit	NOUN
ftr-380	173	27	of	of	ADP
ftr-380	173	28	property	property	NOUN
ftr-380	173	29	was	be	AUX
ftr-380	173	30	held	hold	VERB
ftr-380	173	31	to	to	PART
ftr-380	173	32	be	be	AUX
ftr-380	173	33	the	the	DET
ftr-380	173	34	entire	entire	ADJ
ftr-380	173	35	aircraft	aircraft	NOUN
ftr-380	173	36	,	,	PUNCT
ftr-380	173	37	not	not	PART
ftr-380	173	38	the	the	DET
ftr-380	173	39	engine	engine	NOUN
ftr-380	173	40	.	.	PUNCT
ftr-380	174	1	c.	c.	PROPN
ftr-380	174	2	affirmed	affirm	VERB
ftr-380	174	3	by	by	ADP
ftr-380	174	4	the	the	DET
ftr-380	174	5	sixth	sixth	ADJ
ftr-380	174	6	circuit	circuit	NOUN
ftr-380	174	7	in	in	ADP
ftr-380	174	8	an	an	DET
ftr-380	174	9	unpublished	unpublished	ADJ
ftr-380	174	10	opinion	opinion	NOUN
ftr-380	174	11	,	,	PUNCT
ftr-380	174	12	which	which	PRON
ftr-380	174	13	holds	hold	VERB
ftr-380	174	14	that	that	SCONJ
ftr-380	174	15	engines	engine	NOUN
ftr-380	174	16	are	be	AUX
ftr-380	174	17	part	part	NOUN
ftr-380	174	18	of	of	ADP
ftr-380	174	19	a	a	DET
ftr-380	174	20	jet	jet	NOUN
ftr-380	174	21	plane	plane	NOUN
ftr-380	174	22	even	even	ADV
ftr-380	174	23	when	when	SCONJ
ftr-380	174	24	they	they	PRON
ftr-380	174	25	are	be	AUX
ftr-380	174	26	"	"	PUNCT
ftr-380	174	27	off	off	ADP
ftr-380	174	28	wing	wing	NOUN
ftr-380	174	29	.	.	PUNCT
ftr-380	174	30	"	"	PUNCT
ftr-380	175	1	fedex	fedex	PROPN
ftr-380	175	2	corp	corp	PROPN
ftr-380	175	3	.	.	PROPN
ftr-380	176	1	v.	v.	PROPN
ftr-380	176	2	united	united	PROPN
ftr-380	176	3	states	states	PROPN
ftr-380	176	4	,	,	PUNCT
ftr-380	176	5	412	412	NUM
ftr-380	176	6	f.3d	f.3d	NUM
ftr-380	176	7	617	617	NUM
ftr-380	176	8	(	(	PUNCT
ftr-380	176	9	6th	6th	ADJ
ftr-380	176	10	cir	cir	NOUN
ftr-380	176	11	.	.	PUNCT
ftr-380	176	12	2/16/05	2/16/05	NUM
ftr-380	176	13	)	)	PUNCT
ftr-380	176	14	.	.	PUNCT
ftr-380	177	1	the	the	DET
ftr-380	177	2	$	$	SYM
ftr-380	177	3	70	70	NUM
ftr-380	177	4	million	million	NUM
ftr-380	177	5	in	in	ADP
ftr-380	177	6	taxes	taxis	NOUN
ftr-380	177	7	and	and	CCONJ
ftr-380	177	8	accrued	accrue	VERB
ftr-380	177	9	interest	interest	NOUN
ftr-380	177	10	determined	determine	VERB
ftr-380	177	11	by	by	ADP
ftr-380	177	12	the	the	DET
ftr-380	177	13	irs	irs	PROPN
ftr-380	177	14	having	having	AUX
ftr-380	177	15	capitalized	capitalize	VERB
ftr-380	177	16	the	the	DET
ftr-380	177	17	costs	cost	NOUN
ftr-380	177	18	incurred	incur	VERB
ftr-380	177	19	for	for	ADP
ftr-380	177	20	"	"	PUNCT
ftr-380	177	21	off	off	ADP
ftr-380	177	22	-	-	PUNCT
ftr-380	177	23	wing	wing	NOUN
ftr-380	177	24	maintenance	maintenance	NOUN
ftr-380	177	25	"	"	PUNCT
ftr-380	177	26	of	of	ADP
ftr-380	177	27	its	its	PRON
ftr-380	177	28	jet	jet	NOUN
ftr-380	177	29	aircraft	aircraft	NOUN
ftr-380	177	30	engines	engine	NOUN
ftr-380	177	31	and	and	CCONJ
ftr-380	177	32	auxiliary	auxiliary	ADJ
ftr-380	177	33	power	power	NOUN
ftr-380	177	34	units	unit	NOUN
ftr-380	177	35	in	in	ADP
ftr-380	177	36	1993	1993	NUM
ftr-380	177	37	and	and	CCONJ
ftr-380	177	38	1994	1994	NUM
ftr-380	177	39	were	be	AUX
ftr-380	177	40	improperly	improperly	ADV
ftr-380	177	41	collected	collect	VERB
ftr-380	177	42	because	because	SCONJ
ftr-380	177	43	fedex	fedex	PROPN
ftr-380	177	44	was	be	AUX
ftr-380	177	45	entitled	entitle	VERB
ftr-380	177	46	to	to	PART
ftr-380	177	47	deduct	deduct	VERB
ftr-380	177	48	"	"	PUNCT
ftr-380	177	49	such	such	ADJ
ftr-380	177	50	maintenance	maintenance	NOUN
ftr-380	177	51	costs	cost	NOUN
ftr-380	177	52	"	"	PUNCT
ftr-380	177	53	as	as	ADP
ftr-380	177	54	incidental	incidental	ADJ
ftr-380	177	55	repairs	repair	NOUN
ftr-380	177	56	that	that	PRON
ftr-380	177	57	did	do	AUX
ftr-380	177	58	not	not	PART
ftr-380	177	59	appreciably	appreciably	ADV
ftr-380	177	60	prolong	prolong	VERB
ftr-380	177	61	the	the	DET
ftr-380	177	62	life	life	NOUN
ftr-380	177	63	of	of	ADP
ftr-380	177	64	the	the	DET
ftr-380	177	65	aircraft	aircraft	NOUN
ftr-380	177	66	.	.	PUNCT
ftr-380	178	1	3	3	X
ftr-380	178	2	.	.	X
ftr-380	178	3	just	just	ADV
ftr-380	178	4	when	when	SCONJ
ftr-380	178	5	you	you	PRON
ftr-380	178	6	thought	think	VERB
ftr-380	178	7	you	you	PRON
ftr-380	178	8	were	be	AUX
ftr-380	178	9	safe	safe	ADJ
ftr-380	178	10	from	from	ADP
ftr-380	178	11	capitalization	capitalization	NOUN
ftr-380	178	12	under	under	ADP
ftr-380	178	13	§	§	PROPN
ftr-380	178	14	263(a	263(a	NUM
ftr-380	178	15	)	)	PUNCT
ftr-380	178	16	,	,	PUNCT
ftr-380	178	17	§	§	PROPN
ftr-380	178	18	263a	263a	PROPN
ftr-380	178	19	rears	rear	VERB
ftr-380	178	20	its	its	PRON
ftr-380	178	21	ugly	ugly	ADJ
ftr-380	178	22	head	head	NOUN
ftr-380	178	23	.	.	PUNCT
ftr-380	179	1	rev	rev	PROPN
ftr-380	179	2	.	.	PUNCT
ftr-380	180	1	rul	rul	PROPN
ftr-380	180	2	.	.	PUNCT
ftr-380	180	3	200418	200418	NUM
ftr-380	180	4	,	,	PUNCT
ftr-380	180	5	2004	2004	NUM
ftr-380	180	6	-	-	SYM
ftr-380	180	7	8	8	NUM
ftr-380	180	8	i.r.b	i.r.b	NOUN
ftr-380	180	9	.	.	PUNCT
ftr-380	181	1	509	509	NUM
ftr-380	181	2	(	(	PUNCT
ftr-380	181	3	2/23/04	2/23/04	NUM
ftr-380	181	4	)	)	PUNCT
ftr-380	181	5	.	.	PUNCT
ftr-380	182	1	costs	cost	NOUN
ftr-380	182	2	incurred	incur	VERB
ftr-380	182	3	to	to	PART
ftr-380	182	4	clean	clean	VERB
ftr-380	182	5	up	up	ADP
ftr-380	182	6	land	land	NOUN
ftr-380	182	7	that	that	PRON
ftr-380	182	8	a	a	DET
ftr-380	182	9	taxpayer	taxpayer	NOUN
ftr-380	182	10	contaminated	contaminate	VERB
ftr-380	182	11	with	with	ADP
ftr-380	182	12	hazardous	hazardous	ADJ
ftr-380	182	13	waste	waste	NOUN
ftr-380	182	14	by	by	ADP
ftr-380	182	15	the	the	DET
ftr-380	182	16	operation	operation	NOUN
ftr-380	182	17	of	of	ADP
ftr-380	182	18	its	its	PRON
ftr-380	182	19	manufacturing	manufacturing	NOUN
ftr-380	182	20	plant	plant	NOUN
ftr-380	182	21	must	must	AUX
ftr-380	182	22	be	be	AUX
ftr-380	182	23	capitalized	capitalize	VERB
ftr-380	182	24	under	under	ADP
ftr-380	182	25	§	§	PROPN
ftr-380	182	26	263a	263a	PROPN
ftr-380	182	27	and	and	CCONJ
ftr-380	182	28	included	include	VERB
ftr-380	182	29	in	in	ADP
ftr-380	182	30	inventory	inventory	NOUN
ftr-380	182	31	costs	cost	NOUN
ftr-380	182	32	.	.	PUNCT
ftr-380	183	1	rev	rev	PROPN
ftr-380	183	2	.	.	PUNCT
ftr-380	184	1	rul	rul	PROPN
ftr-380	184	2	.	.	PUNCT
ftr-380	185	1	98	98	NUM
ftr-380	185	2	-	-	SYM
ftr-380	185	3	25	25	NUM
ftr-380	185	4	,	,	PUNCT
ftr-380	185	5	1998	1998	NUM
ftr-380	185	6	-	-	SYM
ftr-380	185	7	1	1	NUM
ftr-380	185	8	c.b	c.b	PROPN
ftr-380	185	9	.	.	PROPN
ftr-380	185	10	998	998	NUM
ftr-380	185	11	,	,	PUNCT
ftr-380	185	12	and	and	CCONJ
ftr-380	185	13	rev	rev	PROPN
ftr-380	185	14	.	.	PROPN
ftr-380	185	15	rul	rul	PROPN
ftr-380	185	16	.	.	PUNCT
ftr-380	186	1	94	94	NUM
ftr-380	186	2	-	-	SYM
ftr-380	186	3	38	38	NUM
ftr-380	186	4	,	,	PUNCT
ftr-380	186	5	1994	1994	NUM
ftr-380	186	6	-	-	SYM
ftr-380	186	7	1	1	NUM
ftr-380	186	8	c.b	c.b	PROPN
ftr-380	186	9	.	.	PROPN
ftr-380	186	10	35	35	NUM
ftr-380	186	11	,	,	PUNCT
ftr-380	186	12	are	be	AUX
ftr-380	186	13	clarified	clarify	VERB
ftr-380	186	14	by	by	ADP
ftr-380	186	15	providing	provide	VERB
ftr-380	186	16	that	that	SCONJ
ftr-380	186	17	the	the	DET
ftr-380	186	18	otherwise	otherwise	ADV
ftr-380	186	19	deductible	deductible	ADJ
ftr-380	186	20	amounts	amount	NOUN
ftr-380	186	21	at	at	ADP
ftr-380	186	22	issue	issue	NOUN
ftr-380	186	23	are	be	AUX
ftr-380	186	24	subject	subject	ADJ
ftr-380	186	25	to	to	ADP
ftr-380	186	26	capitalization	capitalization	NOUN
ftr-380	186	27	to	to	ADP
ftr-380	186	28	inventory	inventory	NOUN
ftr-380	186	29	under	under	ADP
ftr-380	186	30	§	§	PROPN
ftr-380	186	31	263a	263a	PROPN
ftr-380	186	32	.	.	PUNCT
ftr-380	187	1	a.	a.	NOUN
ftr-380	187	2	allocating	allocate	VERB
ftr-380	187	3	environmental	environmental	ADJ
ftr-380	187	4	remediation	remediation	NOUN
ftr-380	187	5	costs	cost	NOUN
ftr-380	187	6	of	of	ADP
ftr-380	187	7	a	a	DET
ftr-380	187	8	manufacturer	manufacturer	NOUN
ftr-380	187	9	.	.	PUNCT
ftr-380	188	1	it	it	PRON
ftr-380	188	2	's	be	AUX
ftr-380	188	3	easy	easy	ADJ
ftr-380	188	4	just	just	ADV
ftr-380	188	5	allocate	allocate	VERB
ftr-380	188	6	them	they	PRON
ftr-380	188	7	to	to	ADP
ftr-380	188	8	inventory	inventory	NOUN
ftr-380	188	9	produced	produce	VERB
ftr-380	188	10	during	during	ADP
ftr-380	188	11	the	the	DET
ftr-380	188	12	year	year	NOUN
ftr-380	188	13	in	in	ADP
ftr-380	188	14	which	which	PRON
ftr-380	188	15	the	the	DET
ftr-380	188	16	costs	cost	NOUN
ftr-380	188	17	are	be	AUX
ftr-380	188	18	incurred	incur	VERB
ftr-380	188	19	.	.	PUNCT
ftr-380	189	1	rev	rev	PROPN
ftr-380	189	2	.	.	PUNCT
ftr-380	190	1	rul	rul	PROPN
ftr-380	190	2	.	.	PUNCT
ftr-380	191	1	[	[	X
ftr-380	191	2	vol	vol	NOUN
ftr-380	191	3	.	.	PUNCT
ftr-380	191	4	8	8	NUM
ftr-380	191	5	:	:	PUNCT
ftr-380	191	6	si	si	PROPN
ftr-380	191	7	recent	recent	ADJ
ftr-380	191	8	developments	development	NOUN
ftr-380	191	9	in	in	ADP
ftr-380	191	10	federal	federal	ADJ
ftr-380	191	11	income	income	NOUN
ftr-380	191	12	taxation	taxation	NOUN
ftr-380	191	13	2005	2005	NUM
ftr-380	191	14	-	-	SYM
ftr-380	191	15	42	42	NUM
ftr-380	191	16	,	,	PUNCT
ftr-380	191	17	2005	2005	NUM
ftr-380	191	18	-	-	SYM
ftr-380	191	19	28	28	NUM
ftr-380	191	20	i.r.b	i.r.b	NOUN
ftr-380	191	21	.	.	PUNCT
ftr-380	192	1	67	67	NUM
ftr-380	192	2	(	(	PUNCT
ftr-380	192	3	6/20/05	6/20/05	PROPN
ftr-380	192	4	)	)	PUNCT
ftr-380	192	5	.	.	PUNCT
ftr-380	193	1	this	this	DET
ftr-380	193	2	ruling	ruling	NOUN
ftr-380	193	3	extends	extends	AUX
ftr-380	193	4	rev	rev	NOUN
ftr-380	193	5	.	.	PUNCT
ftr-380	193	6	rul	rul	PROPN
ftr-380	193	7	.	.	PUNCT
ftr-380	194	1	2004	2004	NUM
ftr-380	194	2	-	-	SYM
ftr-380	194	3	18	18	NUM
ftr-380	194	4	and	and	CCONJ
ftr-380	194	5	sets	set	VERB
ftr-380	194	6	forth	forth	ADP
ftr-380	194	7	five	five	NUM
ftr-380	194	8	situations	situation	NOUN
ftr-380	194	9	of	of	ADP
ftr-380	194	10	groundwater	groundwater	NOUN
ftr-380	194	11	cleanup	cleanup	NOUN
ftr-380	194	12	costs	cost	NOUN
ftr-380	194	13	which	which	PRON
ftr-380	194	14	it	it	PRON
ftr-380	194	15	finds	find	VERB
ftr-380	194	16	to	to	PART
ftr-380	194	17	be	be	AUX
ftr-380	194	18	allocable	allocable	ADJ
ftr-380	194	19	under	under	ADP
ftr-380	194	20	§	§	PROPN
ftr-380	194	21	263a	263a	NUM
ftr-380	194	22	to	to	ADP
ftr-380	194	23	the	the	DET
ftr-380	194	24	inventory	inventory	NOUN
ftr-380	194	25	produced	produce	VERB
ftr-380	194	26	during	during	ADP
ftr-380	194	27	the	the	DET
ftr-380	194	28	taxable	taxable	ADJ
ftr-380	194	29	year	year	NOUN
ftr-380	194	30	the	the	DET
ftr-380	194	31	costs	cost	NOUN
ftr-380	194	32	are	be	AUX
ftr-380	194	33	incurred	incur	VERB
ftr-380	194	34	.	.	PUNCT
ftr-380	195	1	the	the	DET
ftr-380	195	2	ruling	ruling	NOUN
ftr-380	195	3	also	also	ADV
ftr-380	195	4	provides	provide	VERB
ftr-380	195	5	for	for	ADP
ftr-380	195	6	an	an	DET
ftr-380	195	7	automatic	automatic	ADJ
ftr-380	195	8	change	change	NOUN
ftr-380	195	9	of	of	ADP
ftr-380	195	10	method	method	NOUN
ftr-380	195	11	of	of	ADP
ftr-380	195	12	accounting	accounting	NOUN
ftr-380	195	13	.	.	PUNCT
ftr-380	196	1	4	4	X
ftr-380	196	2	.	.	X
ftr-380	196	3	rev	rev	PROPN
ftr-380	196	4	.	.	PROPN
ftr-380	196	5	rul	rul	PROPN
ftr-380	196	6	.	.	PUNCT
ftr-380	196	7	2004	2004	NUM
ftr-380	196	8	-	-	SYM
ftr-380	196	9	17	17	NUM
ftr-380	196	10	,	,	PUNCT
ftr-380	196	11	2004	2004	NUM
ftr-380	196	12	-	-	SYM
ftr-380	196	13	8	8	NUM
ftr-380	196	14	i.r.b	i.r.b	NOUN
ftr-380	196	15	.	.	PUNCT
ftr-380	197	1	516	516	NUM
ftr-380	197	2	(	(	PUNCT
ftr-380	197	3	2/6/04	2/6/04	NUM
ftr-380	197	4	)	)	PUNCT
ftr-380	197	5	.	.	PUNCT
ftr-380	198	1	costs	cost	NOUN
ftr-380	198	2	paid	pay	VERB
ftr-380	198	3	or	or	CCONJ
ftr-380	198	4	incurred	incur	VERB
ftr-380	198	5	in	in	ADP
ftr-380	198	6	the	the	DET
ftr-380	198	7	taxable	taxable	ADJ
ftr-380	198	8	year	year	NOUN
ftr-380	198	9	to	to	PART
ftr-380	198	10	remediate	remediate	VERB
ftr-380	198	11	environmental	environmental	ADJ
ftr-380	198	12	contamination	contamination	NOUN
ftr-380	198	13	that	that	PRON
ftr-380	198	14	occurred	occur	VERB
ftr-380	198	15	in	in	ADP
ftr-380	198	16	prior	prior	ADJ
ftr-380	198	17	taxable	taxable	ADJ
ftr-380	198	18	years	year	NOUN
ftr-380	198	19	do	do	AUX
ftr-380	198	20	not	not	PART
ftr-380	198	21	qualify	qualify	VERB
ftr-380	198	22	for	for	ADP
ftr-380	198	23	treatment	treatment	NOUN
ftr-380	198	24	under	under	ADP
ftr-380	198	25	§	§	PROPN
ftr-380	198	26	1341	1341	NUM
ftr-380	198	27	.	.	PUNCT
ftr-380	199	1	a.	a.	PROPN
ftr-380	199	2	reynolds	reynolds	PROPN
ftr-380	199	3	metals	metals	PROPN
ftr-380	199	4	co.	co.	PROPN
ftr-380	199	5	v.	v.	PROPN
ftr-380	199	6	united	united	PROPN
ftr-380	199	7	states	states	PROPN
ftr-380	199	8	,	,	PUNCT
ftr-380	199	9	389	389	NUM
ftr-380	199	10	f.	f.	PROPN
ftr-380	199	11	supp	supp	PROPN
ftr-380	199	12	.	.	PUNCT
ftr-380	200	1	2d	2d	NOUN
ftr-380	200	2	692	692	NUM
ftr-380	200	3	(	(	PUNCT
ftr-380	200	4	e.d	e.d	PROPN
ftr-380	200	5	.	.	PROPN
ftr-380	200	6	va	va	PROPN
ftr-380	200	7	.	.	PUNCT
ftr-380	201	1	8/22/05	8/22/05	NUM
ftr-380	201	2	)	)	PUNCT
ftr-380	201	3	.	.	PUNCT
ftr-380	202	1	section	section	NOUN
ftr-380	202	2	1341	1341	NUM
ftr-380	202	3	does	do	AUX
ftr-380	202	4	not	not	PART
ftr-380	202	5	apply	apply	VERB
ftr-380	202	6	to	to	ADP
ftr-380	202	7	environmental	environmental	ADJ
ftr-380	202	8	remediation	remediation	NOUN
ftr-380	202	9	expenses	expense	NOUN
ftr-380	202	10	relating	relate	VERB
ftr-380	202	11	to	to	ADP
ftr-380	202	12	prior	prior	ADJ
ftr-380	202	13	years	year	NOUN
ftr-380	202	14	'	'	PART
ftr-380	202	15	income	income	NOUN
ftr-380	202	16	because	because	SCONJ
ftr-380	202	17	in	in	ADP
ftr-380	202	18	incurring	incur	VERB
ftr-380	202	19	the	the	DET
ftr-380	202	20	remediation	remediation	NOUN
ftr-380	202	21	expenses	expense	NOUN
ftr-380	202	22	there	there	PRON
ftr-380	202	23	is	be	VERB
ftr-380	202	24	no	no	DET
ftr-380	202	25	"	"	PUNCT
ftr-380	202	26	restoration	restoration	NOUN
ftr-380	202	27	of	of	ADP
ftr-380	202	28	an	an	DET
ftr-380	202	29	item	item	NOUN
ftr-380	202	30	of	of	ADP
ftr-380	202	31	income	income	NOUN
ftr-380	202	32	to	to	ADP
ftr-380	202	33	an	an	DET
ftr-380	202	34	entity	entity	NOUN
ftr-380	202	35	from	from	ADP
ftr-380	202	36	whom	whom	PRON
ftr-380	202	37	the	the	DET
ftr-380	202	38	income	income	NOUN
ftr-380	202	39	was	be	AUX
ftr-380	202	40	received	receive	VERB
ftr-380	202	41	or	or	CCONJ
ftr-380	202	42	to	to	PART
ftr-380	202	43	whom	whom	PRON
ftr-380	202	44	the	the	DET
ftr-380	202	45	item	item	NOUN
ftr-380	202	46	of	of	ADP
ftr-380	202	47	income	income	NOUN
ftr-380	202	48	should	should	AUX
ftr-380	202	49	have	have	AUX
ftr-380	202	50	been	be	AUX
ftr-380	202	51	paid	pay	VERB
ftr-380	202	52	.	.	PUNCT
ftr-380	202	53	"	"	PUNCT
ftr-380	203	1	5	5	NUM
ftr-380	203	2	.	.	X
ftr-380	203	3	ti&rett	ti&rett	PROPN
ftr-380	204	1	v.	v.	CCONJ
ftr-380	204	2	united	united	PROPN
ftr-380	204	3	states	states	PROPN
ftr-380	204	4	,	,	PUNCT
ftr-380	204	5	96	96	NUM
ftr-380	204	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	204	7	2005	2005	NUM
ftr-380	204	8	-	-	SYM
ftr-380	204	9	5649	5649	NUM
ftr-380	204	10	(	(	PUNCT
ftr-380	204	11	w.d	w.d	PROPN
ftr-380	204	12	.	.	PROPN
ftr-380	204	13	tenn	tenn	PROPN
ftr-380	204	14	.	.	PROPN
ftr-380	204	15	8/3/05	8/3/05	NUM
ftr-380	204	16	)	)	PUNCT
ftr-380	204	17	,	,	PUNCT
ftr-380	204	18	as	as	SCONJ
ftr-380	204	19	amended	amend	VERB
ftr-380	204	20	,	,	PUNCT
ftr-380	204	21	sept	sept	PROPN
ftr-380	204	22	.	.	PROPN
ftr-380	204	23	2	2	NUM
ftr-380	204	24	,	,	PUNCT
ftr-380	204	25	2005	2005	NUM
ftr-380	204	26	.	.	PUNCT
ftr-380	205	1	amounts	amount	NOUN
ftr-380	205	2	paid	pay	VERB
ftr-380	205	3	to	to	ADP
ftr-380	205	4	corporation	corporation	VERB
ftr-380	205	5	by	by	ADP
ftr-380	205	6	president	president	PROPN
ftr-380	205	7	/	/	SYM
ftr-380	205	8	minority	minority	NOUN
ftr-380	205	9	shareholder	shareholder	NOUN
ftr-380	205	10	of	of	ADP
ftr-380	205	11	a	a	DET
ftr-380	205	12	corporation	corporation	NOUN
ftr-380	205	13	in	in	ADP
ftr-380	205	14	satisfaction	satisfaction	NOUN
ftr-380	205	15	of	of	ADP
ftr-380	205	16	his	his	PRON
ftr-380	205	17	contractual	contractual	ADJ
ftr-380	205	18	obligation	obligation	NOUN
ftr-380	205	19	to	to	PART
ftr-380	205	20	indemnify	indemnify	VERB
ftr-380	205	21	corporation	corporation	NOUN
ftr-380	205	22	against	against	ADP
ftr-380	205	23	losses	loss	NOUN
ftr-380	205	24	from	from	ADP
ftr-380	205	25	a	a	DET
ftr-380	205	26	specific	specific	ADJ
ftr-380	205	27	venture	venture	NOUN
ftr-380	205	28	that	that	PRON
ftr-380	205	29	he	he	PRON
ftr-380	205	30	advocated	advocate	VERB
ftr-380	205	31	corporation	corporation	NOUN
ftr-380	205	32	undertake	undertake	NOUN
ftr-380	205	33	constituted	constitute	VERB
ftr-380	205	34	a	a	DET
ftr-380	205	35	capital	capital	NOUN
ftr-380	205	36	contribution	contribution	NOUN
ftr-380	205	37	,	,	PUNCT
ftr-380	205	38	not	not	PART
ftr-380	205	39	a	a	DET
ftr-380	205	40	business	business	NOUN
ftr-380	205	41	expense	expense	NOUN
ftr-380	205	42	,	,	PUNCT
ftr-380	205	43	because	because	SCONJ
ftr-380	205	44	taxpayer	taxpayer	NOUN
ftr-380	205	45	had	have	VERB
ftr-380	205	46	no	no	DET
ftr-380	205	47	possibility	possibility	NOUN
ftr-380	205	48	of	of	ADP
ftr-380	205	49	personal	personal	ADJ
ftr-380	205	50	business	business	NOUN
ftr-380	205	51	profit	profit	NOUN
ftr-380	205	52	from	from	ADP
ftr-380	205	53	the	the	DET
ftr-380	205	54	specific	specific	ADJ
ftr-380	205	55	venture	venture	NOUN
ftr-380	205	56	by	by	ADP
ftr-380	205	57	the	the	DET
ftr-380	205	58	corporation	corporation	NOUN
ftr-380	205	59	.	.	PUNCT
ftr-380	206	1	6	6	X
ftr-380	206	2	.	.	X
ftr-380	206	3	rev	rev	PROPN
ftr-380	206	4	.	.	PROPN
ftr-380	206	5	rul	rul	PROPN
ftr-380	206	6	.	.	PUNCT
ftr-380	206	7	2005	2005	NUM
ftr-380	206	8	-	-	SYM
ftr-380	206	9	47	47	NUM
ftr-380	206	10	,	,	PUNCT
ftr-380	206	11	2005	2005	NUM
ftr-380	206	12	-	-	SYM
ftr-380	206	13	32	32	NUM
ftr-380	206	14	i.r.b	i.r.b	NOUN
ftr-380	206	15	.	.	PUNCT
ftr-380	207	1	261	261	NUM
ftr-380	207	2	.	.	PUNCT
ftr-380	207	3	credit	credit	NOUN
ftr-380	207	4	card	card	NOUN
ftr-380	207	5	issuers	issuer	NOUN
ftr-380	207	6	treat	treat	VERB
ftr-380	207	7	third	third	ADJ
ftr-380	207	8	-	-	PUNCT
ftr-380	207	9	party	party	NOUN
ftr-380	207	10	atm	atm	NOUN
ftr-380	207	11	surcharge	surcharge	NOUN
ftr-380	207	12	fees	fee	NOUN
ftr-380	207	13	incurred	incur	VERB
ftr-380	207	14	by	by	ADP
ftr-380	207	15	their	their	PRON
ftr-380	207	16	cardholders	cardholder	NOUN
ftr-380	207	17	as	as	ADP
ftr-380	207	18	additional	additional	ADJ
ftr-380	207	19	amounts	amount	NOUN
ftr-380	207	20	loaned	loan	VERB
ftr-380	207	21	to	to	ADP
ftr-380	207	22	those	those	DET
ftr-380	207	23	cardholders	cardholder	NOUN
ftr-380	207	24	.	.	PUNCT
ftr-380	208	1	c.	c.	PROPN
ftr-380	208	2	reasonable	reasonable	ADJ
ftr-380	208	3	compensation	compensation	PROPN
ftr-380	208	4	1	1	NUM
ftr-380	208	5	.	.	PUNCT
ftr-380	208	6	tax	tax	NOUN
ftr-380	208	7	court	court	NOUN
ftr-380	208	8	distinguishes	distinguish	VERB
ftr-380	208	9	exacto	exacto	PROPN
ftr-380	208	10	spring	spring	NOUN
ftr-380	208	11	in	in	ADP
ftr-380	208	12	case	case	NOUN
ftr-380	208	13	appealable	appealable	NOUN
ftr-380	208	14	to	to	ADP
ftr-380	208	15	seventh	seventh	ADJ
ftr-380	208	16	circuit	circuit	NOUN
ftr-380	208	17	.	.	PUNCT
ftr-380	209	1	menard	menard	PROPN
ftr-380	209	2	.	.	PUNCT
ftr-380	209	3	inc	inc	PROPN
ftr-380	209	4	.	.	PROPN
ftr-380	210	1	v.	v.	PROPN
ftr-380	210	2	commissioner	commissioner	PROPN
ftr-380	210	3	,	,	PUNCT
ftr-380	210	4	t.c	t.c	PROPN
ftr-380	210	5	.	.	PROPN
ftr-380	210	6	memo	memo	NOUN
ftr-380	210	7	.	.	PUNCT
ftr-380	211	1	2004	2004	NUM
ftr-380	211	2	-	-	SYM
ftr-380	211	3	207	207	NUM
ftr-380	211	4	(	(	PUNCT
ftr-380	211	5	9/16/04	9/16/04	NUM
ftr-380	211	6	)	)	PUNCT
ftr-380	211	7	,	,	PUNCT
ftr-380	211	8	reconsideration	reconsideration	NOUN
ftr-380	211	9	denied	deny	VERB
ftr-380	211	10	,	,	PUNCT
ftr-380	211	11	t.c	t.c	PROPN
ftr-380	211	12	.	.	PROPN
ftr-380	211	13	memo	memo	NOUN
ftr-380	211	14	.	.	PUNCT
ftr-380	212	1	2005	2005	NUM
ftr-380	212	2	-	-	SYM
ftr-380	212	3	3	3	NUM
ftr-380	212	4	(	(	PUNCT
ftr-380	212	5	1/6/05	1/6/05	NUM
ftr-380	212	6	)	)	PUNCT
ftr-380	212	7	.	.	PUNCT
ftr-380	213	1	in	in	ADP
ftr-380	213	2	this	this	DET
ftr-380	213	3	decision	decision	NOUN
ftr-380	213	4	,	,	PUNCT
ftr-380	213	5	appealable	appealable	ADJ
ftr-380	213	6	to	to	ADP
ftr-380	213	7	the	the	DET
ftr-380	213	8	seventh	seventh	ADJ
ftr-380	213	9	circuit	circuit	NOUN
ftr-380	213	10	and	and	CCONJ
ftr-380	213	11	presumably	presumably	ADV
ftr-380	213	12	governed	govern	VERB
ftr-380	213	13	by	by	ADP
ftr-380	213	14	the	the	DET
ftr-380	213	15	"	"	PUNCT
ftr-380	213	16	hypothetical	hypothetical	ADJ
ftr-380	213	17	independent	independent	ADJ
ftr-380	213	18	investor	investor	NOUN
ftr-380	213	19	"	"	PUNCT
ftr-380	213	20	test	test	NOUN
ftr-380	213	21	of	of	ADP
ftr-380	213	22	exacto	exacto	PROPN
ftr-380	213	23	spring	spring	PROPN
ftr-380	213	24	corp	corp	PROPN
ftr-380	213	25	.	.	PROPN
ftr-380	214	1	v.	v.	PROPN
ftr-380	214	2	commissioner	commissioner	PROPN
ftr-380	214	3	,	,	PUNCT
ftr-380	214	4	196	196	NUM
ftr-380	214	5	f.3d	f.3d	NUM
ftr-380	214	6	833	833	NUM
ftr-380	214	7	(	(	PUNCT
ftr-380	214	8	1999	1999	NUM
ftr-380	214	9	)	)	PUNCT
ftr-380	214	10	,	,	PUNCT
ftr-380	214	11	the	the	DET
ftr-380	214	12	tax	tax	NOUN
ftr-380	214	13	court	court	NOUN
ftr-380	214	14	(	(	PUNCT
ftr-380	214	15	judge	judge	NOUN
ftr-380	214	16	marvel	marvel	PROPN
ftr-380	214	17	)	)	PUNCT
ftr-380	214	18	nevertheless	nevertheless	ADV
ftr-380	214	19	applied	apply	VERB
ftr-380	214	20	the	the	DET
ftr-380	214	21	traditional	traditional	ADJ
ftr-380	214	22	factor	factor	NOUN
ftr-380	214	23	of	of	ADP
ftr-380	214	24	compensation	compensation	NOUN
ftr-380	214	25	for	for	ADP
ftr-380	214	26	ceos	ceo	NOUN
ftr-380	214	27	of	of	ADP
ftr-380	214	28	comparable	comparable	ADJ
ftr-380	214	29	publicly	publicly	ADV
ftr-380	214	30	-	-	PUNCT
ftr-380	214	31	traded	trade	VERB
ftr-380	214	32	corporations	corporation	NOUN
ftr-380	214	33	to	to	PART
ftr-380	214	34	disallow	disallow	VERB
ftr-380	214	35	deduction	deduction	NOUN
ftr-380	214	36	of	of	ADP
ftr-380	214	37	$	$	SYM
ftr-380	214	38	13	13	NUM
ftr-380	214	39	million	million	NUM
ftr-380	214	40	of	of	ADP
ftr-380	214	41	the	the	DET
ftr-380	214	42	$	$	SYM
ftr-380	214	43	20	20	NUM
ftr-380	214	44	million	million	NUM
ftr-380	214	45	of	of	ADP
ftr-380	214	46	compensation	compensation	NOUN
ftr-380	214	47	(	(	PUNCT
ftr-380	214	48	which	which	PRON
ftr-380	214	49	included	include	VERB
ftr-380	214	50	5	5	NUM
ftr-380	214	51	percent	percent	NOUN
ftr-380	214	52	of	of	ADP
ftr-380	214	53	pretax	pretax	ADJ
ftr-380	214	54	profits	profit	NOUN
ftr-380	214	55	)	)	PUNCT
ftr-380	214	56	paid	pay	VERB
ftr-380	214	57	to	to	ADP
ftr-380	214	58	john	john	PROPN
ftr-380	214	59	r.	r.	PROPN
ftr-380	214	60	menard	menard	PROPN
ftr-380	214	61	,	,	PUNCT
ftr-380	214	62	the	the	DET
ftr-380	214	63	ceo	ceo	NOUN
ftr-380	214	64	and	and	CCONJ
ftr-380	214	65	owner	owner	NOUN
ftr-380	214	66	of	of	ADP
ftr-380	214	67	89	89	NUM
ftr-380	214	68	percent	percent	NOUN
ftr-380	214	69	of	of	ADP
ftr-380	214	70	taxpayer	taxpayer	NOUN
ftr-380	214	71	's	's	PART
ftr-380	214	72	stock	stock	NOUN
ftr-380	214	73	rather	rather	ADV
ftr-380	214	74	than	than	ADP
ftr-380	214	75	applying	apply	VERB
ftr-380	214	76	solely	solely	ADV
ftr-380	214	77	the	the	DET
ftr-380	214	78	hypothetical	hypothetical	ADJ
ftr-380	214	79	independent	independent	NOUN
ftr-380	214	80	20061	20061	NUM
ftr-380	214	81	florida	florida	PROPN
ftr-380	214	82	tax	tax	NOUN
ftr-380	214	83	review	review	NOUN
ftr-380	214	84	investor	investor	NOUN
ftr-380	214	85	test	test	NOUN
ftr-380	214	86	.	.	PUNCT
ftr-380	215	1	the	the	DET
ftr-380	215	2	court	court	NOUN
ftr-380	215	3	focused	focus	VERB
ftr-380	215	4	on	on	ADP
ftr-380	215	5	language	language	NOUN
ftr-380	215	6	in	in	ADP
ftr-380	215	7	reg	reg	NOUN
ftr-380	215	8	.	.	PUNCT
ftr-380	216	1	§	§	PROPN
ftr-380	216	2	1.162	1.162	NUM
ftr-380	216	3	-	-	PUNCT
ftr-380	216	4	7(b)(3	7(b)(3	NUM
ftr-380	216	5	)	)	PUNCT
ftr-380	216	6	,	,	PUNCT
ftr-380	216	7	which	which	PRON
ftr-380	216	8	was	be	AUX
ftr-380	216	9	not	not	PART
ftr-380	216	10	discussed	discuss	VERB
ftr-380	216	11	in	in	ADP
ftr-380	216	12	exacto	exacto	PROPN
ftr-380	216	13	spring	spring	NOUN
ftr-380	216	14	,	,	PUNCT
ftr-380	216	15	and	and	CCONJ
ftr-380	216	16	which	which	PRON
ftr-380	216	17	provides	provide	VERB
ftr-380	216	18	as	as	SCONJ
ftr-380	216	19	follows	follow	VERB
ftr-380	216	20	:	:	PUNCT
ftr-380	216	21	in	in	ADP
ftr-380	216	22	any	any	DET
ftr-380	216	23	event	event	NOUN
ftr-380	216	24	the	the	DET
ftr-380	216	25	allowance	allowance	NOUN
ftr-380	216	26	for	for	ADP
ftr-380	216	27	the	the	DET
ftr-380	216	28	compensation	compensation	NOUN
ftr-380	216	29	paid	pay	VERB
ftr-380	216	30	may	may	AUX
ftr-380	216	31	not	not	PART
ftr-380	216	32	exceed	exceed	VERB
ftr-380	216	33	what	what	PRON
ftr-380	216	34	is	be	AUX
ftr-380	216	35	reasonable	reasonable	ADJ
ftr-380	216	36	under	under	ADP
ftr-380	216	37	all	all	DET
ftr-380	216	38	the	the	DET
ftr-380	216	39	circumstances	circumstance	NOUN
ftr-380	216	40	.	.	PUNCT
ftr-380	217	1	it	it	PRON
ftr-380	217	2	is	be	AUX
ftr-380	217	3	,	,	PUNCT
ftr-380	217	4	in	in	ADP
ftr-380	217	5	general	general	ADJ
ftr-380	217	6	,	,	PUNCT
ftr-380	217	7	just	just	ADV
ftr-380	217	8	to	to	PART
ftr-380	217	9	assume	assume	VERB
ftr-380	217	10	that	that	SCONJ
ftr-380	217	11	reasonable	reasonable	ADJ
ftr-380	217	12	and	and	CCONJ
ftr-380	217	13	true	true	ADJ
ftr-380	217	14	compensation	compensation	NOUN
ftr-380	217	15	is	be	AUX
ftr-380	217	16	only	only	ADV
ftr-380	217	17	such	such	ADJ
ftr-380	217	18	amount	amount	NOUN
ftr-380	217	19	as	as	SCONJ
ftr-380	217	20	would	would	AUX
ftr-380	217	21	ordinarily	ordinarily	ADV
ftr-380	217	22	be	be	AUX
ftr-380	217	23	paid	pay	VERB
ftr-380	217	24	for	for	ADP
ftr-380	217	25	like	like	INTJ
ftr-380	217	26	services	service	NOUN
ftr-380	217	27	by	by	ADP
ftr-380	217	28	like	like	ADP
ftr-380	217	29	enterprises	enterprise	NOUN
ftr-380	217	30	under	under	ADP
ftr-380	217	31	like	like	ADJ
ftr-380	217	32	circumstances	circumstance	NOUN
ftr-380	217	33	.	.	PUNCT
ftr-380	218	1	a.	a.	NOUN
ftr-380	218	2	on	on	ADP
ftr-380	218	3	reconsideration	reconsideration	NOUN
ftr-380	218	4	,	,	PUNCT
ftr-380	218	5	makes	make	VERB
ftr-380	218	6	clear	clear	ADJ
ftr-380	218	7	that	that	SCONJ
ftr-380	218	8	two	two	NUM
ftr-380	218	9	prongs	prong	NOUN
ftr-380	218	10	are	be	AUX
ftr-380	218	11	required	require	VERB
ftr-380	218	12	,	,	PUNCT
ftr-380	218	13	i.e.	i.e.	X
ftr-380	218	14	,	,	PUNCT
ftr-380	218	15	(	(	PUNCT
ftr-380	218	16	1	1	X
ftr-380	218	17	)	)	PUNCT
ftr-380	218	18	that	that	SCONJ
ftr-380	218	19	the	the	DET
ftr-380	218	20	amounts	amount	NOUN
ftr-380	218	21	paid	pay	VERB
ftr-380	218	22	are	be	AUX
ftr-380	218	23	intended	intend	VERB
ftr-380	218	24	as	as	ADP
ftr-380	218	25	compensation	compensation	NOUN
ftr-380	218	26	and	and	CCONJ
ftr-380	218	27	(	(	PUNCT
ftr-380	218	28	2	2	NUM
ftr-380	218	29	)	)	PUNCT
ftr-380	218	30	that	that	SCONJ
ftr-380	218	31	they	they	PRON
ftr-380	218	32	are	be	AUX
ftr-380	218	33	reasonable	reasonable	ADJ
ftr-380	218	34	in	in	ADP
ftr-380	218	35	amount	amount	NOUN
ftr-380	218	36	.	.	PUNCT
ftr-380	219	1	t.c	t.c	PROPN
ftr-380	219	2	.	.	PROPN
ftr-380	219	3	memo	memo	NOUN
ftr-380	219	4	.	.	PUNCT
ftr-380	220	1	2005	2005	NUM
ftr-380	220	2	-	-	SYM
ftr-380	220	3	3	3	NUM
ftr-380	220	4	(	(	PUNCT
ftr-380	220	5	1/6/05	1/6/05	NUM
ftr-380	220	6	)	)	PUNCT
ftr-380	220	7	.	.	PUNCT
ftr-380	221	1	in	in	ADP
ftr-380	221	2	denying	deny	VERB
ftr-380	221	3	taxpayer	taxpayer	NOUN
ftr-380	221	4	's	's	PART
ftr-380	221	5	motion	motion	NOUN
ftr-380	221	6	for	for	ADP
ftr-380	221	7	reconsideration	reconsideration	NOUN
ftr-380	221	8	,	,	PUNCT
ftr-380	221	9	judge	judge	NOUN
ftr-380	221	10	marvel	marvel	PROPN
ftr-380	221	11	reiterated	reiterate	VERB
ftr-380	221	12	as	as	ADP
ftr-380	221	13	an	an	DET
ftr-380	221	14	alternative	alternative	ADJ
ftr-380	221	15	ground	ground	NOUN
ftr-380	221	16	for	for	ADP
ftr-380	221	17	her	her	PRON
ftr-380	221	18	decision	decision	NOUN
ftr-380	221	19	that	that	SCONJ
ftr-380	221	20	the	the	DET
ftr-380	221	21	taxpayer	taxpayer	NOUN
ftr-380	221	22	did	do	AUX
ftr-380	221	23	not	not	PART
ftr-380	221	24	intend	intend	VERB
ftr-380	221	25	that	that	SCONJ
ftr-380	221	26	its	its	PRON
ftr-380	221	27	payment	payment	NOUN
ftr-380	221	28	be	be	AUX
ftr-380	221	29	for	for	ADP
ftr-380	221	30	services	service	NOUN
ftr-380	221	31	in	in	ADP
ftr-380	221	32	light	light	NOUN
ftr-380	221	33	of	of	ADP
ftr-380	221	34	(	(	PUNCT
ftr-380	221	35	1	1	X
ftr-380	221	36	)	)	PUNCT
ftr-380	221	37	it	it	PRON
ftr-380	221	38	never	never	ADV
ftr-380	221	39	having	having	AUX
ftr-380	221	40	paid	pay	VERB
ftr-380	221	41	dividends	dividend	NOUN
ftr-380	221	42	,	,	PUNCT
ftr-380	221	43	(	(	PUNCT
ftr-380	221	44	2	2	X
ftr-380	221	45	)	)	PUNCT
ftr-380	221	46	the	the	DET
ftr-380	221	47	ceo	ceo	NOUN
ftr-380	221	48	's	's	PART
ftr-380	221	49	contractual	contractual	ADJ
ftr-380	221	50	obligation	obligation	NOUN
ftr-380	221	51	to	to	PART
ftr-380	221	52	repay	repay	VERB
ftr-380	221	53	any	any	DET
ftr-380	221	54	portion	portion	NOUN
ftr-380	221	55	of	of	ADP
ftr-380	221	56	the	the	DET
ftr-380	221	57	compensation	compensation	NOUN
ftr-380	221	58	found	find	VERB
ftr-380	221	59	to	to	PART
ftr-380	221	60	be	be	AUX
ftr-380	221	61	excessive	excessive	ADJ
ftr-380	221	62	,	,	PUNCT
ftr-380	221	63	and	and	CCONJ
ftr-380	221	64	(	(	PUNCT
ftr-380	221	65	3	3	X
ftr-380	221	66	)	)	PUNCT
ftr-380	221	67	the	the	DET
ftr-380	221	68	failure	failure	NOUN
ftr-380	221	69	of	of	ADP
ftr-380	221	70	the	the	DET
ftr-380	221	71	board	board	NOUN
ftr-380	221	72	of	of	ADP
ftr-380	221	73	directors	director	NOUN
ftr-380	221	74	to	to	PART
ftr-380	221	75	make	make	VERB
ftr-380	221	76	any	any	DET
ftr-380	221	77	effort	effort	NOUN
ftr-380	221	78	to	to	PART
ftr-380	221	79	evaluate	evaluate	VERB
ftr-380	221	80	whether	whether	SCONJ
ftr-380	221	81	the	the	DET
ftr-380	221	82	compensation	compensation	NOUN
ftr-380	221	83	was	be	AUX
ftr-380	221	84	excessive	excessive	ADJ
ftr-380	221	85	.	.	PUNCT
ftr-380	222	1	d.	d.	PROPN
ftr-380	222	2	miscellaneous	miscellaneous	PROPN
ftr-380	222	3	expenses	expense	VERB
ftr-380	222	4	1	1	NUM
ftr-380	222	5	.	.	PUNCT
ftr-380	223	1	the	the	DET
ftr-380	223	2	irs	irs	PROPN
ftr-380	223	3	never	never	ADV
ftr-380	223	4	seems	seem	VERB
ftr-380	223	5	able	able	ADJ
ftr-380	223	6	to	to	PART
ftr-380	223	7	catch	catch	VERB
ftr-380	223	8	up	up	ADP
ftr-380	223	9	with	with	ADP
ftr-380	223	10	the	the	DET
ftr-380	223	11	movements	movement	NOUN
ftr-380	223	12	in	in	ADP
ftr-380	223	13	the	the	DET
ftr-380	223	14	price	price	NOUN
ftr-380	223	15	of	of	ADP
ftr-380	223	16	gasoline	gasoline	NOUN
ftr-380	223	17	,	,	PUNCT
ftr-380	223	18	and	and	CCONJ
ftr-380	223	19	more	more	ADV
ftr-380	223	20	tinkering	tinkering	ADJ
ftr-380	223	21	is	be	AUX
ftr-380	223	22	in	in	ADP
ftr-380	223	23	store	store	NOUN
ftr-380	223	24	for	for	ADP
ftr-380	223	25	2005	2005	NUM
ftr-380	223	26	.	.	PUNCT
ftr-380	224	1	rev	rev	PROPN
ftr-380	224	2	.	.	PROPN
ftr-380	224	3	proc	proc	PROPN
ftr-380	224	4	.	.	PUNCT
ftr-380	225	1	2004	2004	NUM
ftr-380	225	2	-	-	SYM
ftr-380	225	3	64	64	NUM
ftr-380	225	4	,	,	PUNCT
ftr-380	225	5	2004	2004	NUM
ftr-380	225	6	-	-	SYM
ftr-380	225	7	49	49	NUM
ftr-380	225	8	i.r.b	i.r.b	NOUN
ftr-380	225	9	.	.	PUNCT
ftr-380	226	1	898	898	NUM
ftr-380	226	2	(	(	PUNCT
ftr-380	226	3	11/17/04	11/17/04	PROPN
ftr-380	226	4	)	)	PUNCT
ftr-380	226	5	,	,	PUNCT
ftr-380	226	6	superseding	supersede	VERB
ftr-380	226	7	rev	rev	PROPN
ftr-380	226	8	.	.	PROPN
ftr-380	226	9	proc	proc	PROPN
ftr-380	226	10	.	.	PUNCT
ftr-380	227	1	2003	2003	NUM
ftr-380	227	2	-	-	SYM
ftr-380	227	3	76	76	NUM
ftr-380	227	4	,	,	PUNCT
ftr-380	227	5	2003	2003	NUM
ftr-380	227	6	-	-	SYM
ftr-380	227	7	43	43	NUM
ftr-380	227	8	i.r.b	i.r.b	NOUN
ftr-380	227	9	.	.	PUNCT
ftr-380	228	1	924	924	X
ftr-380	228	2	.	.	PUNCT
ftr-380	229	1	the	the	DET
ftr-380	229	2	optional	optional	ADJ
ftr-380	229	3	standard	standard	ADJ
ftr-380	229	4	mileage	mileage	NOUN
ftr-380	229	5	rate	rate	NOUN
ftr-380	229	6	for	for	ADP
ftr-380	229	7	business	business	NOUN
ftr-380	229	8	use	use	NOUN
ftr-380	229	9	of	of	ADP
ftr-380	229	10	automobiles	automobile	NOUN
ftr-380	229	11	will	will	AUX
ftr-380	229	12	increase	increase	VERB
ftr-380	229	13	on	on	ADP
ftr-380	229	14	1/1/05	1/1/05	NUM
ftr-380	229	15	from	from	ADP
ftr-380	229	16	37.5	37.5	NUM
ftr-380	229	17	cents	cent	NOUN
ftr-380	229	18	per	per	ADP
ftr-380	229	19	mile	mile	NOUN
ftr-380	229	20	to	to	ADP
ftr-380	229	21	40.5	40.5	NUM
ftr-380	229	22	cents	cent	NOUN
ftr-380	229	23	per	per	ADP
ftr-380	229	24	mile	mile	NOUN
ftr-380	229	25	;	;	PUNCT
ftr-380	229	26	the	the	DET
ftr-380	229	27	mileage	mileage	NOUN
ftr-380	229	28	rate	rate	NOUN
ftr-380	229	29	for	for	ADP
ftr-380	229	30	medical	medical	ADJ
ftr-380	229	31	and	and	CCONJ
ftr-380	229	32	moving	moving	NOUN
ftr-380	229	33	will	will	AUX
ftr-380	229	34	increase	increase	VERB
ftr-380	229	35	from	from	ADP
ftr-380	229	36	14	14	NUM
ftr-380	229	37	cents	cent	NOUN
ftr-380	229	38	per	per	ADP
ftr-380	229	39	mile	mile	NOUN
ftr-380	229	40	to	to	ADP
ftr-380	229	41	15	15	NUM
ftr-380	229	42	cents	cent	NOUN
ftr-380	229	43	per	per	ADP
ftr-380	229	44	mile	mile	NOUN
ftr-380	229	45	;	;	PUNCT
ftr-380	229	46	and	and	CCONJ
ftr-380	229	47	the	the	DET
ftr-380	229	48	mileage	mileage	NOUN
ftr-380	229	49	rate	rate	NOUN
ftr-380	229	50	for	for	ADP
ftr-380	229	51	giving	give	VERB
ftr-380	229	52	services	service	NOUN
ftr-380	229	53	to	to	ADP
ftr-380	229	54	a	a	DET
ftr-380	229	55	charitable	charitable	ADJ
ftr-380	229	56	organization	organization	NOUN
ftr-380	229	57	will	will	AUX
ftr-380	229	58	remain	remain	VERB
ftr-380	229	59	at	at	ADP
ftr-380	229	60	14	14	NUM
ftr-380	229	61	cents	cent	NOUN
ftr-380	229	62	per	per	ADP
ftr-380	229	63	mile	mile	NOUN
ftr-380	229	64	.	.	PUNCT
ftr-380	230	1	query	query	NOUN
ftr-380	230	2	whether	whether	SCONJ
ftr-380	230	3	increasing	increase	VERB
ftr-380	230	4	the	the	DET
ftr-380	230	5	deduction	deduction	NOUN
ftr-380	230	6	for	for	ADP
ftr-380	230	7	driving	drive	VERB
ftr-380	230	8	to	to	ADP
ftr-380	230	9	the	the	DET
ftr-380	230	10	doctor	doctor	NOUN
ftr-380	230	11	so	so	ADV
ftr-380	230	12	it	it	PRON
ftr-380	230	13	is	be	AUX
ftr-380	230	14	now	now	ADV
ftr-380	230	15	greater	great	ADJ
ftr-380	230	16	than	than	ADP
ftr-380	230	17	the	the	DET
ftr-380	230	18	deduction	deduction	NOUN
ftr-380	230	19	for	for	ADP
ftr-380	230	20	driving	drive	VERB
ftr-380	230	21	to	to	ADP
ftr-380	230	22	the	the	DET
ftr-380	230	23	charitable	charitable	ADJ
ftr-380	230	24	board	board	NOUN
ftr-380	230	25	meeting	meeting	NOUN
ftr-380	230	26	in	in	ADP
ftr-380	230	27	2003	2003	NUM
ftr-380	230	28	,	,	PUNCT
ftr-380	230	29	the	the	DET
ftr-380	230	30	deduction	deduction	NOUN
ftr-380	230	31	for	for	ADP
ftr-380	230	32	medical	medical	ADJ
ftr-380	230	33	mileage	mileage	NOUN
ftr-380	230	34	was	be	AUX
ftr-380	230	35	less	less	ADJ
ftr-380	230	36	than	than	SCONJ
ftr-380	230	37	charitable	charitable	ADJ
ftr-380	230	38	mileage	mileage	NOUN
ftr-380	230	39	is	be	AUX
ftr-380	230	40	because	because	SCONJ
ftr-380	230	41	many	many	ADJ
ftr-380	230	42	more	more	ADJ
ftr-380	230	43	taxpayers	taxpayer	NOUN
ftr-380	230	44	deduct	deduct	VERB
ftr-380	230	45	charitable	charitable	ADJ
ftr-380	230	46	miles	mile	NOUN
ftr-380	230	47	than	than	ADP
ftr-380	230	48	medical	medical	ADJ
ftr-380	230	49	miles	mile	NOUN
ftr-380	230	50	?	?	PUNCT
ftr-380	231	1	a.	a.	NOUN
ftr-380	232	1	the	the	DET
ftr-380	232	2	irs	irs	PROPN
ftr-380	232	3	noticed	notice	VERB
ftr-380	232	4	that	that	SCONJ
ftr-380	232	5	fuel	fuel	NOUN
ftr-380	232	6	prices	price	NOUN
ftr-380	232	7	went	go	VERB
ftr-380	232	8	up	up	ADP
ftr-380	232	9	recently	recently	ADV
ftr-380	232	10	,	,	PUNCT
ftr-380	232	11	so	so	SCONJ
ftr-380	232	12	a	a	DET
ftr-380	232	13	9/1/05	9/1/05	NUM
ftr-380	232	14	increase	increase	NOUN
ftr-380	232	15	in	in	ADP
ftr-380	232	16	mileage	mileage	NOUN
ftr-380	232	17	rates	rate	NOUN
ftr-380	232	18	is	be	AUX
ftr-380	232	19	announced	announce	VERB
ftr-380	232	20	.	.	PUNCT
ftr-380	233	1	announcement	announcement	NOUN
ftr-380	233	2	2005	2005	NUM
ftr-380	233	3	-	-	SYM
ftr-380	233	4	71	71	NUM
ftr-380	233	5	,	,	PUNCT
ftr-380	233	6	2005	2005	NUM
ftr-380	233	7	-	-	SYM
ftr-380	233	8	41	41	NUM
ftr-380	233	9	i.r.b	i.r.b	NOUN
ftr-380	233	10	.	.	PUNCT
ftr-380	234	1	714	714	NUM
ftr-380	234	2	(	(	PUNCT
ftr-380	234	3	9/12/05	9/12/05	NUM
ftr-380	234	4	)	)	PUNCT
ftr-380	234	5	.	.	PUNCT
ftr-380	235	1	on	on	ADP
ftr-380	235	2	9/1/05	9/1/05	NUM
ftr-380	235	3	,	,	PUNCT
ftr-380	235	4	the	the	DET
ftr-380	235	5	optional	optional	ADJ
ftr-380	235	6	standard	standard	ADJ
ftr-380	235	7	mileage	mileage	NOUN
ftr-380	235	8	rate	rate	NOUN
ftr-380	235	9	for	for	ADP
ftr-380	235	10	business	business	NOUN
ftr-380	235	11	use	use	NOUN
ftr-380	235	12	of	of	ADP
ftr-380	235	13	automobiles	automobile	NOUN
ftr-380	235	14	will	will	AUX
ftr-380	235	15	increase	increase	VERB
ftr-380	235	16	to	to	ADP
ftr-380	235	17	48.5	48.5	NUM
ftr-380	235	18	cents	cent	NOUN
ftr-380	235	19	per	per	ADP
ftr-380	235	20	mile	mile	NOUN
ftr-380	235	21	,	,	PUNCT
ftr-380	235	22	and	and	CCONJ
ftr-380	235	23	the	the	DET
ftr-380	235	24	standard	standard	ADJ
ftr-380	235	25	mileage	mileage	NOUN
ftr-380	235	26	rate	rate	NOUN
ftr-380	235	27	for	for	ADP
ftr-380	235	28	medical	medical	ADJ
ftr-380	235	29	and	and	CCONJ
ftr-380	235	30	moving	move	VERB
ftr-380	235	31	expenses	expense	NOUN
ftr-380	235	32	will	will	AUX
ftr-380	235	33	increase	increase	VERB
ftr-380	235	34	to	to	ADP
ftr-380	235	35	22	22	NUM
ftr-380	235	36	cents	cent	NOUN
ftr-380	235	37	per	per	ADP
ftr-380	235	38	mile	mile	NOUN
ftr-380	235	39	.	.	PUNCT
ftr-380	236	1	the	the	DET
ftr-380	236	2	rate	rate	NOUN
ftr-380	236	3	for	for	ADP
ftr-380	236	4	charitable	charitable	ADJ
ftr-380	236	5	miles	mile	NOUN
ftr-380	236	6	remains	remain	VERB
ftr-380	236	7	at	at	ADP
ftr-380	236	8	the	the	DET
ftr-380	236	9	statutory	statutory	NOUN
ftr-380	236	10	[	[	X
ftr-380	236	11	§	§	NOUN
ftr-380	236	12	170(i	170(i	NUM
ftr-380	236	13	)	)	PUNCT
ftr-380	236	14	]	]	PUNCT
ftr-380	236	15	14	14	NUM
ftr-380	236	16	cents	cent	NOUN
ftr-380	236	17	per	per	ADP
ftr-380	236	18	mile	mile	NOUN
ftr-380	236	19	.	.	PUNCT
ftr-380	237	1	[	[	X
ftr-380	237	2	vol	vol	NOUN
ftr-380	237	3	.	.	PUNCT
ftr-380	237	4	8	8	NUM
ftr-380	237	5	:	:	PUNCT
ftr-380	237	6	si	si	PROPN
ftr-380	237	7	recent	recent	ADJ
ftr-380	237	8	developments	development	NOUN
ftr-380	237	9	in	in	ADP
ftr-380	237	10	federal	federal	ADJ
ftr-380	237	11	income	income	NOUN
ftr-380	237	12	taxation	taxation	PROPN
ftr-380	237	13	b.	b.	PROPN
ftr-380	237	14	under	under	ADP
ftr-380	237	15	the	the	DET
ftr-380	237	16	katrina	katrina	PROPN
ftr-380	237	17	tax	tax	PROPN
ftr-380	237	18	act	act	PROPN
ftr-380	237	19	,	,	PUNCT
ftr-380	237	20	the	the	DET
ftr-380	237	21	charitable	charitable	ADJ
ftr-380	237	22	standard	standard	ADJ
ftr-380	237	23	mileage	mileage	NOUN
ftr-380	237	24	rate	rate	NOUN
ftr-380	237	25	would	would	AUX
ftr-380	237	26	be	be	AUX
ftr-380	237	27	70	70	NUM
ftr-380	237	28	percent	percent	NOUN
ftr-380	237	29	of	of	ADP
ftr-380	237	30	the	the	DET
ftr-380	237	31	standard	standard	ADJ
ftr-380	237	32	mileage	mileage	NOUN
ftr-380	237	33	rate	rate	NOUN
ftr-380	237	34	for	for	ADP
ftr-380	237	35	businesses	business	NOUN
ftr-380	237	36	if	if	SCONJ
ftr-380	237	37	the	the	DET
ftr-380	237	38	use	use	NOUN
ftr-380	237	39	of	of	ADP
ftr-380	237	40	the	the	DET
ftr-380	237	41	vehicle	vehicle	NOUN
ftr-380	237	42	is	be	AUX
ftr-380	237	43	for	for	ADP
ftr-380	237	44	the	the	DET
ftr-380	237	45	purpose	purpose	NOUN
ftr-380	237	46	of	of	ADP
ftr-380	237	47	providing	provide	VERB
ftr-380	237	48	relief	relief	NOUN
ftr-380	237	49	related	relate	VERB
ftr-380	237	50	to	to	ADP
ftr-380	237	51	hurricane	hurricane	PROPN
ftr-380	237	52	katrina	katrina	PROPN
ftr-380	237	53	.	.	PUNCT
ftr-380	238	1	effective	effective	ADJ
ftr-380	238	2	for	for	ADP
ftr-380	238	3	the	the	DET
ftr-380	238	4	use	use	NOUN
ftr-380	238	5	of	of	ADP
ftr-380	238	6	a	a	DET
ftr-380	238	7	passenger	passenger	NOUN
ftr-380	238	8	automobile	automobile	NOUN
ftr-380	238	9	between	between	ADP
ftr-380	238	10	8/25/05	8/25/05	NUM
ftr-380	238	11	and	and	CCONJ
ftr-380	238	12	12/31/06	12/31/06	PROPN
ftr-380	238	13	.	.	PUNCT
ftr-380	239	1	c.	c.	NOUN
ftr-380	239	2	splitting	split	VERB
ftr-380	239	3	the	the	DET
ftr-380	239	4	difference	difference	NOUN
ftr-380	239	5	between	between	ADP
ftr-380	239	6	the	the	DET
ftr-380	239	7	first	first	ADJ
ftr-380	239	8	eight	eight	NUM
ftr-380	239	9	months	month	NOUN
ftr-380	239	10	of	of	ADP
ftr-380	239	11	2005	2005	NUM
ftr-380	239	12	and	and	CCONJ
ftr-380	239	13	the	the	DET
ftr-380	239	14	last	last	ADJ
ftr-380	239	15	four	four	NUM
ftr-380	239	16	for	for	ADP
ftr-380	239	17	2006	2006	NUM
ftr-380	239	18	.	.	PUNCT
ftr-380	240	1	rev	rev	PROPN
ftr-380	240	2	.	.	PROPN
ftr-380	240	3	proc	proc	PROPN
ftr-380	240	4	.	.	PUNCT
ftr-380	241	1	2005	2005	NUM
ftr-380	241	2	-	-	SYM
ftr-380	241	3	78	78	NUM
ftr-380	241	4	,	,	PUNCT
ftr-380	241	5	2005	2005	NUM
ftr-380	241	6	-	-	SYM
ftr-380	241	7	51	51	NUM
ftr-380	241	8	i.r.b	i.r.b	NOUN
ftr-380	241	9	.	.	PUNCT
ftr-380	242	1	1177	1177	NUM
ftr-380	242	2	(	(	PUNCT
ftr-380	242	3	12/2/05	12/2/05	NUM
ftr-380	242	4	)	)	PUNCT
ftr-380	242	5	.	.	PUNCT
ftr-380	243	1	mileage	mileage	NOUN
ftr-380	243	2	rates	rate	NOUN
ftr-380	243	3	effective	effective	ADJ
ftr-380	243	4	on	on	ADP
ftr-380	243	5	or	or	CCONJ
ftr-380	243	6	after	after	ADP
ftr-380	243	7	1/1/06	1/1/06	NUM
ftr-380	243	8	are	be	AUX
ftr-380	243	9	as	as	SCONJ
ftr-380	243	10	follows	follow	VERB
ftr-380	243	11	:	:	PUNCT
ftr-380	244	1	business	business	NOUN
ftr-380	244	2	,	,	PUNCT
ftr-380	244	3	44.5	44.5	NUM
ftr-380	244	4	cents	cent	NOUN
ftr-380	244	5	per	per	ADP
ftr-380	244	6	mile	mile	NOUN
ftr-380	244	7	;	;	PUNCT
ftr-380	244	8	medical	medical	ADJ
ftr-380	244	9	and	and	CCONJ
ftr-380	244	10	moving	move	VERB
ftr-380	244	11	,	,	PUNCT
ftr-380	244	12	18	18	NUM
ftr-380	244	13	cents	cent	NOUN
ftr-380	244	14	per	per	ADP
ftr-380	244	15	mile	mile	NOUN
ftr-380	244	16	;	;	PUNCT
ftr-380	244	17	general	general	ADJ
ftr-380	244	18	charitable	charitable	ADJ
ftr-380	244	19	contribution	contribution	NOUN
ftr-380	244	20	deduction	deduction	NOUN
ftr-380	244	21	,	,	PUNCT
ftr-380	244	22	14	14	NUM
ftr-380	244	23	cents	cent	NOUN
ftr-380	244	24	per	per	ADP
ftr-380	244	25	mile	mile	NOUN
ftr-380	244	26	(	(	PUNCT
ftr-380	244	27	statutory	statutory	ADJ
ftr-380	244	28	)	)	PUNCT
ftr-380	244	29	;	;	PUNCT
ftr-380	244	30	hurricane	hurricane	PROPN
ftr-380	244	31	katrina	katrina	PROPN
ftr-380	244	32	charitable	charitable	ADJ
ftr-380	244	33	contribution	contribution	NOUN
ftr-380	244	34	deduction	deduction	NOUN
ftr-380	244	35	,	,	PUNCT
ftr-380	244	36	32	32	NUM
ftr-380	244	37	cents	cent	NOUN
ftr-380	244	38	per	per	ADP
ftr-380	244	39	mile	mile	NOUN
ftr-380	244	40	(	(	PUNCT
ftr-380	244	41	with	with	ADP
ftr-380	244	42	a	a	DET
ftr-380	244	43	hurricane	hurricane	NOUN
ftr-380	244	44	katrina	katrina	PROPN
ftr-380	244	45	charitable	charitable	ADJ
ftr-380	244	46	use	use	NOUN
ftr-380	244	47	of	of	ADP
ftr-380	244	48	automobile	automobile	NOUN
ftr-380	244	49	reimbursement	reimbursement	NOUN
ftr-380	244	50	rate	rate	NOUN
ftr-380	244	51	permitted	permit	VERB
ftr-380	244	52	without	without	ADP
ftr-380	244	53	income	income	NOUN
ftr-380	244	54	effect	effect	NOUN
ftr-380	244	55	of	of	ADP
ftr-380	244	56	up	up	ADP
ftr-380	244	57	to	to	PART
ftr-380	244	58	44.5	44.5	NUM
ftr-380	244	59	cents	cent	NOUN
ftr-380	244	60	per	per	ADP
ftr-380	244	61	mile	mile	NOUN
ftr-380	244	62	)	)	PUNCT
ftr-380	244	63	.	.	PUNCT
ftr-380	245	1	2	2	X
ftr-380	245	2	.	.	X
ftr-380	245	3	section	section	NOUN
ftr-380	245	4	201	201	NUM
ftr-380	245	5	of	of	ADP
ftr-380	245	6	the	the	DET
ftr-380	245	7	jobs	job	NOUN
ftr-380	245	8	act	act	NOUN
ftr-380	245	9	of	of	ADP
ftr-380	245	10	2004	2004	NUM
ftr-380	245	11	amends	amend	NOUN
ftr-380	245	12	§	§	PROPN
ftr-380	245	13	179	179	NUM
ftr-380	245	14	to	to	PART
ftr-380	245	15	extend	extend	VERB
ftr-380	245	16	the	the	DET
ftr-380	245	17	$	$	SYM
ftr-380	245	18	100,000	100,000	NUM
ftr-380	245	19	amount	amount	NOUN
ftr-380	245	20	for	for	ADP
ftr-380	245	21	expensing	expense	VERB
ftr-380	245	22	for	for	ADP
ftr-380	245	23	small	small	ADJ
ftr-380	245	24	businesses	business	NOUN
ftr-380	245	25	through	through	ADP
ftr-380	245	26	years	year	NOUN
ftr-380	245	27	beginning	begin	VERB
ftr-380	245	28	before	before	ADP
ftr-380	245	29	2008	2008	NUM
ftr-380	245	30	.	.	PUNCT
ftr-380	246	1	a.	a.	PROPN
ftr-380	246	2	rev	rev	PROPN
ftr-380	246	3	.	.	PROPN
ftr-380	246	4	proc	proc	PROPN
ftr-380	246	5	.	.	PUNCT
ftr-380	247	1	2004	2004	NUM
ftr-380	247	2	-	-	SYM
ftr-380	247	3	71	71	NUM
ftr-380	247	4	,	,	PUNCT
ftr-380	247	5	2004	2004	NUM
ftr-380	247	6	-	-	SYM
ftr-380	247	7	50	50	NUM
ftr-380	247	8	i.r.b	i.r.b	NOUN
ftr-380	247	9	.	.	PUNCT
ftr-380	248	1	970	970	NUM
ftr-380	248	2	(	(	PUNCT
ftr-380	248	3	11/19/04	11/19/04	PROPN
ftr-380	248	4	)	)	PUNCT
ftr-380	248	5	.	.	PUNCT
ftr-380	249	1	the	the	DET
ftr-380	249	2	amount	amount	NOUN
ftr-380	249	3	is	be	AUX
ftr-380	249	4	indexed	index	VERB
ftr-380	249	5	for	for	ADP
ftr-380	249	6	inflation	inflation	NOUN
ftr-380	249	7	,	,	PUNCT
ftr-380	249	8	and	and	CCONJ
ftr-380	249	9	for	for	ADP
ftr-380	249	10	2005	2005	NUM
ftr-380	249	11	,	,	PUNCT
ftr-380	249	12	the	the	DET
ftr-380	249	13	indexed	indexed	ADJ
ftr-380	249	14	amounts	amount	NOUN
ftr-380	249	15	are	be	AUX
ftr-380	249	16	$	$	SYM
ftr-380	249	17	105,000	105,000	NUM
ftr-380	249	18	and	and	CCONJ
ftr-380	249	19	$	$	SYM
ftr-380	249	20	420,000	420,000	NUM
ftr-380	249	21	,	,	PUNCT
ftr-380	249	22	respectively	respectively	ADV
ftr-380	249	23	.	.	PUNCT
ftr-380	250	1	b.	b.	PROPN
ftr-380	250	2	rev	rev	PROPN
ftr-380	250	3	.	.	PROPN
ftr-380	250	4	proc	proc	PROPN
ftr-380	250	5	.	.	PUNCT
ftr-380	251	1	2005	2005	NUM
ftr-380	251	2	-	-	SYM
ftr-380	251	3	70	70	NUM
ftr-380	251	4	,	,	PUNCT
ftr-380	251	5	§	§	PROPN
ftr-380	251	6	3.18	3.18	NUM
ftr-380	251	7	,	,	PUNCT
ftr-380	251	8	2005	2005	NUM
ftr-380	251	9	-	-	SYM
ftr-380	251	10	47	47	NUM
ftr-380	251	11	i.r.b	i.r.b	NOUN
ftr-380	251	12	.	.	PUNCT
ftr-380	252	1	979	979	NUM
ftr-380	252	2	(	(	PUNCT
ftr-380	252	3	10/29/05	10/29/05	NUM
ftr-380	252	4	)	)	PUNCT
ftr-380	252	5	.	.	PUNCT
ftr-380	253	1	for	for	ADP
ftr-380	253	2	taxable	taxable	ADJ
ftr-380	253	3	years	year	NOUN
ftr-380	253	4	beginning	begin	VERB
ftr-380	253	5	in	in	ADP
ftr-380	253	6	2006	2006	NUM
ftr-380	253	7	,	,	PUNCT
ftr-380	253	8	the	the	DET
ftr-380	253	9	inflation	inflation	NOUN
ftr-380	253	10	adjusted	adjust	VERB
ftr-380	253	11	amount	amount	NOUN
ftr-380	253	12	a	a	DET
ftr-380	253	13	taxpayer	taxpayer	NOUN
ftr-380	253	14	may	may	AUX
ftr-380	253	15	elect	elect	VERB
ftr-380	253	16	to	to	PART
ftr-380	253	17	expense	expense	VERB
ftr-380	253	18	under	under	ADP
ftr-380	253	19	§	§	PROPN
ftr-380	253	20	179	179	NUM
ftr-380	253	21	can	can	AUX
ftr-380	253	22	not	not	PART
ftr-380	253	23	exceed	exceed	VERB
ftr-380	253	24	$	$	SYM
ftr-380	253	25	108,000	108,000	NUM
ftr-380	253	26	,	,	PUNCT
ftr-380	253	27	and	and	CCONJ
ftr-380	253	28	the	the	DET
ftr-380	253	29	phase	phase	NOUN
ftr-380	253	30	-	-	PUNCT
ftr-380	253	31	out	out	ADP
ftr-380	253	32	threshold	threshold	NOUN
ftr-380	253	33	begins	begin	VERB
ftr-380	253	34	at	at	ADP
ftr-380	253	35	$	$	SYM
ftr-380	253	36	430,000	430,000	NUM
ftr-380	253	37	.	.	PUNCT
ftr-380	254	1	c.	c.	PROPN
ftr-380	254	2	final	final	PROPN
ftr-380	254	3	§	§	PROPN
ftr-380	254	4	179	179	NUM
ftr-380	254	5	regulations	regulation	NOUN
ftr-380	254	6	.	.	PUNCT
ftr-380	255	1	t.d	t.d	PROPN
ftr-380	255	2	.	.	PROPN
ftr-380	255	3	9209	9209	NUM
ftr-380	255	4	,	,	PUNCT
ftr-380	255	5	section	section	NOUN
ftr-380	255	6	179	179	NUM
ftr-380	255	7	elections	election	NOUN
ftr-380	255	8	,	,	PUNCT
ftr-380	255	9	70	70	NUM
ftr-380	255	10	f.r	f.r	NOUN
ftr-380	255	11	.	.	PROPN
ftr-380	255	12	40189	40189	NUM
ftr-380	255	13	(	(	PUNCT
ftr-380	255	14	7/13/05	7/13/05	NUM
ftr-380	255	15	)	)	PUNCT
ftr-380	255	16	.	.	PUNCT
ftr-380	256	1	the	the	DET
ftr-380	256	2	regulations	regulation	NOUN
ftr-380	256	3	are	be	AUX
ftr-380	256	4	amended	amend	VERB
ftr-380	256	5	to	to	PART
ftr-380	256	6	take	take	VERB
ftr-380	256	7	into	into	ADP
ftr-380	256	8	account	account	NOUN
ftr-380	256	9	the	the	DET
ftr-380	256	10	increased	increase	VERB
ftr-380	256	11	limits	limit	NOUN
ftr-380	256	12	of	of	ADP
ftr-380	256	13	the	the	DET
ftr-380	256	14	jobs	job	NOUN
ftr-380	256	15	act	act	NOUN
ftr-380	256	16	.	.	PUNCT
ftr-380	257	1	3	3	X
ftr-380	257	2	.	.	X
ftr-380	257	3	section	section	NOUN
ftr-380	257	4	907	907	NUM
ftr-380	257	5	of	of	ADP
ftr-380	257	6	the	the	DET
ftr-380	257	7	jobs	job	NOUN
ftr-380	257	8	act	act	NOUN
ftr-380	257	9	of	of	ADP
ftr-380	257	10	2004	2004	NUM
ftr-380	257	11	amends	amend	NOUN
ftr-380	257	12	§	§	PROPN
ftr-380	257	13	274(e	274(e	PROPN
ftr-380	257	14	)	)	PUNCT
ftr-380	257	15	to	to	PART
ftr-380	257	16	limit	limit	VERB
ftr-380	257	17	the	the	DET
ftr-380	257	18	deduction	deduction	NOUN
ftr-380	257	19	in	in	ADP
ftr-380	257	20	regard	regard	NOUN
ftr-380	257	21	to	to	ADP
ftr-380	257	22	expenses	expense	NOUN
ftr-380	257	23	incurred	incur	VERB
ftr-380	257	24	with	with	ADP
ftr-380	257	25	respect	respect	NOUN
ftr-380	257	26	to	to	ADP
ftr-380	257	27	personal	personal	ADJ
ftr-380	257	28	use	use	NOUN
ftr-380	257	29	by	by	ADP
ftr-380	257	30	"	"	PUNCT
ftr-380	257	31	specified	specify	VERB
ftr-380	257	32	individuals	individual	NOUN
ftr-380	257	33	"	"	PUNCT
ftr-380	257	34	of	of	ADP
ftr-380	257	35	corporate	corporate	ADJ
ftr-380	257	36	aircraft	aircraft	NOUN
ftr-380	257	37	or	or	CCONJ
ftr-380	257	38	other	other	ADJ
ftr-380	257	39	corporate	corporate	ADJ
ftr-380	257	40	facilities	facility	NOUN
ftr-380	257	41	to	to	ADP
ftr-380	257	42	the	the	DET
ftr-380	257	43	amount	amount	NOUN
ftr-380	257	44	treated	treat	VERB
ftr-380	257	45	as	as	ADP
ftr-380	257	46	compensation	compensation	NOUN
ftr-380	257	47	and	and	CCONJ
ftr-380	257	48	included	include	VERB
ftr-380	257	49	in	in	ADP
ftr-380	257	50	the	the	DET
ftr-380	257	51	individual	individual	NOUN
ftr-380	257	52	's	's	PART
ftr-380	257	53	income	income	NOUN
ftr-380	257	54	as	as	ADP
ftr-380	257	55	wages	wage	NOUN
ftr-380	257	56	.	.	PUNCT
ftr-380	258	1	specified	specify	VERB
ftr-380	258	2	individuals	individual	NOUN
ftr-380	258	3	are	be	AUX
ftr-380	258	4	those	those	PRON
ftr-380	258	5	who	who	PRON
ftr-380	258	6	are	be	AUX
ftr-380	258	7	subject	subject	ADJ
ftr-380	258	8	to	to	ADP
ftr-380	258	9	the	the	DET
ftr-380	258	10	requirements	requirement	NOUN
ftr-380	258	11	of	of	ADP
ftr-380	258	12	§	§	PROPN
ftr-380	258	13	16(a	16(a	NUM
ftr-380	258	14	)	)	PUNCT
ftr-380	258	15	of	of	ADP
ftr-380	258	16	the	the	DET
ftr-380	258	17	securities	securities	PROPN
ftr-380	258	18	exchange	exchange	PROPN
ftr-380	258	19	act	act	NOUN
ftr-380	258	20	of	of	ADP
ftr-380	258	21	1934	1934	NUM
ftr-380	258	22	or	or	CCONJ
ftr-380	258	23	would	would	AUX
ftr-380	258	24	be	be	AUX
ftr-380	258	25	subject	subject	ADJ
ftr-380	258	26	to	to	ADP
ftr-380	258	27	such	such	ADJ
ftr-380	258	28	requirements	requirement	NOUN
ftr-380	258	29	if	if	SCONJ
ftr-380	258	30	the	the	DET
ftr-380	258	31	taxpayer	taxpayer	NOUN
ftr-380	258	32	were	be	AUX
ftr-380	258	33	subject	subject	ADJ
ftr-380	258	34	to	to	ADP
ftr-380	258	35	the	the	DET
ftr-380	258	36	act	act	NOUN
ftr-380	258	37	,	,	PUNCT
ftr-380	258	38	which	which	PRON
ftr-380	258	39	generally	generally	ADV
ftr-380	258	40	means	mean	VERB
ftr-380	258	41	they	they	PRON
ftr-380	258	42	are	be	AUX
ftr-380	258	43	officers	officer	NOUN
ftr-380	258	44	,	,	PUNCT
ftr-380	258	45	directors	director	NOUN
ftr-380	258	46	,	,	PUNCT
ftr-380	258	47	or	or	CCONJ
ftr-380	258	48	own	own	ADJ
ftr-380	258	49	10	10	NUM
ftr-380	258	50	percent	percent	NOUN
ftr-380	258	51	or	or	CCONJ
ftr-380	258	52	more	more	ADJ
ftr-380	258	53	of	of	ADP
ftr-380	258	54	the	the	DET
ftr-380	258	55	corporation	corporation	NOUN
ftr-380	258	56	's	's	PART
ftr-380	258	57	stock	stock	NOUN
ftr-380	258	58	.	.	PUNCT
ftr-380	259	1	this	this	PRON
ftr-380	259	2	reverses	reverse	VERB
ftr-380	259	3	the	the	DET
ftr-380	259	4	holding	holding	NOUN
ftr-380	259	5	to	to	ADP
ftr-380	259	6	the	the	DET
ftr-380	259	7	contrary	contrary	NOUN
ftr-380	259	8	in	in	ADP
ftr-380	259	9	sutherland	sutherland	PROPN
ftr-380	259	10	lumber	lumber	PROPN
ftr-380	259	11	-	-	PUNCT
ftr-380	259	12	southwest	southwest	PROPN
ftr-380	259	13	,	,	PUNCT
ftr-380	259	14	inc	inc	PROPN
ftr-380	259	15	.	.	PROPN
ftr-380	260	1	v.	v.	PROPN
ftr-380	260	2	commissioner	commissioner	PROPN
ftr-380	260	3	,	,	PUNCT
ftr-380	260	4	114	114	NUM
ftr-380	260	5	t.c	t.c	PROPN
ftr-380	260	6	.	.	PROPN
ftr-380	260	7	197	197	NUM
ftr-380	260	8	(	(	PUNCT
ftr-380	260	9	2000	2000	NUM
ftr-380	260	10	)	)	PUNCT
ftr-380	260	11	,	,	PUNCT
ftr-380	260	12	aft'd	aft'd	PROPN
ftr-380	260	13	,	,	PUNCT
ftr-380	260	14	255	255	NUM
ftr-380	260	15	f.3d	f.3d	NUM
ftr-380	260	16	495	495	NUM
ftr-380	260	17	(	(	PUNCT
ftr-380	260	18	8th	8th	ADJ
ftr-380	260	19	cir	cir	NOUN
ftr-380	260	20	.	.	PUNCT
ftr-380	260	21	2001	2001	NUM
ftr-380	260	22	)	)	PUNCT
ftr-380	260	23	.	.	PUNCT
ftr-380	261	1	2006	2006	NUM
ftr-380	261	2	]	]	PUNCT
ftr-380	261	3	florida	florida	PROPN
ftr-380	261	4	tax	tax	PROPN
ftr-380	261	5	review	review	NOUN
ftr-380	261	6	the	the	DET
ftr-380	261	7	amendment	amendment	NOUN
ftr-380	261	8	is	be	AUX
ftr-380	261	9	applicable	applicable	ADJ
ftr-380	261	10	to	to	ADP
ftr-380	261	11	expenses	expense	NOUN
ftr-380	261	12	incurred	incur	VERB
ftr-380	261	13	after	after	ADP
ftr-380	261	14	the	the	DET
ftr-380	261	15	date	date	NOUN
ftr-380	261	16	of	of	ADP
ftr-380	261	17	enactment	enactment	NOUN
ftr-380	261	18	(	(	PUNCT
ftr-380	261	19	10/22/04	10/22/04	PROPN
ftr-380	261	20	)	)	PUNCT
ftr-380	261	21	.	.	PUNCT
ftr-380	262	1	a.	a.	NOUN
ftr-380	262	2	implementing	implement	VERB
ftr-380	262	3	the	the	DET
ftr-380	262	4	limitation	limitation	NOUN
ftr-380	262	5	on	on	ADP
ftr-380	262	6	deduction	deduction	NOUN
ftr-380	262	7	of	of	ADP
ftr-380	262	8	airplane	airplane	NOUN
ftr-380	262	9	costs	cost	NOUN
ftr-380	262	10	.	.	PUNCT
ftr-380	263	1	notice	notice	VERB
ftr-380	263	2	2005	2005	NUM
ftr-380	263	3	-	-	SYM
ftr-380	263	4	45	45	NUM
ftr-380	263	5	,	,	PUNCT
ftr-380	263	6	2005	2005	NUM
ftr-380	263	7	-	-	SYM
ftr-380	263	8	24	24	NUM
ftr-380	263	9	i.r.b	i.r.b	NOUN
ftr-380	263	10	.	.	PUNCT
ftr-380	264	1	1228	1228	NUM
ftr-380	264	2	(	(	PUNCT
ftr-380	264	3	5/27/05	5/27/05	NUM
ftr-380	264	4	)	)	PUNCT
ftr-380	264	5	.	.	PUNCT
ftr-380	265	1	this	this	DET
ftr-380	265	2	notice	notice	NOUN
ftr-380	265	3	provides	provide	VERB
ftr-380	265	4	interim	interim	ADJ
ftr-380	265	5	guidance	guidance	NOUN
ftr-380	265	6	to	to	ADP
ftr-380	265	7	taxpayers	taxpayer	NOUN
ftr-380	265	8	on	on	ADP
ftr-380	265	9	the	the	DET
ftr-380	265	10	limitation	limitation	NOUN
ftr-380	265	11	under	under	ADP
ftr-380	265	12	§	§	PROPN
ftr-380	265	13	274(e	274(e	PROPN
ftr-380	265	14	)	)	PUNCT
ftr-380	265	15	on	on	ADP
ftr-380	265	16	the	the	DET
ftr-380	265	17	deductible	deductible	ADJ
ftr-380	265	18	amount	amount	NOUN
ftr-380	265	19	of	of	ADP
ftr-380	265	20	trade	trade	NOUN
ftr-380	265	21	or	or	CCONJ
ftr-380	265	22	business	business	NOUN
ftr-380	265	23	expenses	expense	NOUN
ftr-380	265	24	for	for	ADP
ftr-380	265	25	use	use	NOUN
ftr-380	265	26	of	of	ADP
ftr-380	265	27	a	a	DET
ftr-380	265	28	business	business	NOUN
ftr-380	265	29	aircraft	aircraft	NOUN
ftr-380	265	30	for	for	ADP
ftr-380	265	31	entertainment	entertainment	NOUN
ftr-380	265	32	,	,	PUNCT
ftr-380	265	33	i.e.	i.e.	X
ftr-380	265	34	,	,	PUNCT
ftr-380	265	35	personal	personal	ADJ
ftr-380	265	36	use	use	NOUN
ftr-380	265	37	,	,	PUNCT
ftr-380	265	38	and	and	CCONJ
ftr-380	265	39	provides	provide	VERB
ftr-380	265	40	a	a	DET
ftr-380	265	41	methodology	methodology	NOUN
ftr-380	265	42	and	and	CCONJ
ftr-380	265	43	examples	example	NOUN
ftr-380	265	44	as	as	ADP
ftr-380	265	45	to	to	ADP
ftr-380	265	46	how	how	SCONJ
ftr-380	265	47	expenses	expense	NOUN
ftr-380	265	48	are	be	AUX
ftr-380	265	49	to	to	PART
ftr-380	265	50	be	be	AUX
ftr-380	265	51	allocated	allocate	VERB
ftr-380	265	52	to	to	ADP
ftr-380	265	53	flights	flight	NOUN
ftr-380	265	54	.	.	PUNCT
ftr-380	266	1	applicable	applicable	ADJ
ftr-380	266	2	to	to	ADP
ftr-380	266	3	expenses	expense	NOUN
ftr-380	266	4	incurred	incur	VERB
ftr-380	266	5	after	after	ADP
ftr-380	266	6	6/30/05	6/30/05	PROPN
ftr-380	266	7	.	.	PROPN
ftr-380	267	1	4	4	NUM
ftr-380	267	2	.	.	X
ftr-380	267	3	this	this	DET
ftr-380	267	4	deduction	deduction	NOUN
ftr-380	267	5	should	should	AUX
ftr-380	267	6	prove	prove	VERB
ftr-380	267	7	so	so	ADV
ftr-380	267	8	effective	effective	ADJ
ftr-380	267	9	that	that	SCONJ
ftr-380	267	10	it	it	PRON
ftr-380	267	11	will	will	AUX
ftr-380	267	12	be	be	AUX
ftr-380	267	13	extended	extend	VERB
ftr-380	267	14	to	to	ADP
ftr-380	267	15	all	all	DET
ftr-380	267	16	business	business	NOUN
ftr-380	267	17	income	income	NOUN
ftr-380	267	18	.	.	PUNCT
ftr-380	268	1	section	section	NOUN
ftr-380	268	2	102	102	NUM
ftr-380	268	3	of	of	ADP
ftr-380	268	4	the	the	DET
ftr-380	268	5	jobs	job	NOUN
ftr-380	268	6	act	act	NOUN
ftr-380	268	7	of	of	ADP
ftr-380	268	8	2004	2004	NUM
ftr-380	268	9	adds	add	VERB
ftr-380	268	10	new	new	ADJ
ftr-380	268	11	§	§	PROPN
ftr-380	268	12	199	199	NUM
ftr-380	268	13	to	to	PART
ftr-380	268	14	provide	provide	VERB
ftr-380	268	15	a	a	DET
ftr-380	268	16	nine	nine	NUM
ftr-380	268	17	percent	percent	NOUN
ftr-380	268	18	deduction	deduction	NOUN
ftr-380	268	19	for	for	ADP
ftr-380	268	20	u.s	u.s	PROPN
ftr-380	268	21	.	.	PROPN
ftr-380	268	22	manufacturing	manufacture	VERB
ftr-380	268	23	income	income	NOUN
ftr-380	268	24	,	,	PUNCT
ftr-380	268	25	i.e.	i.e.	X
ftr-380	268	26	,	,	PUNCT
ftr-380	268	27	"	"	PUNCT
ftr-380	268	28	income	income	NOUN
ftr-380	268	29	attributable	attributable	ADJ
ftr-380	268	30	to	to	ADP
ftr-380	268	31	domestic	domestic	ADJ
ftr-380	268	32	production	production	NOUN
ftr-380	268	33	activities	activity	NOUN
ftr-380	268	34	.	.	PUNCT
ftr-380	268	35	"	"	PUNCT
ftr-380	269	1	for	for	ADP
ftr-380	269	2	corporations	corporation	NOUN
ftr-380	269	3	,	,	PUNCT
ftr-380	269	4	the	the	DET
ftr-380	269	5	deduction	deduction	NOUN
ftr-380	269	6	allowed	allow	VERB
ftr-380	269	7	by	by	ADP
ftr-380	269	8	§	§	PROPN
ftr-380	269	9	199	199	NUM
ftr-380	269	10	is	be	AUX
ftr-380	269	11	a	a	DET
ftr-380	269	12	percentage	percentage	NOUN
ftr-380	269	13	of	of	ADP
ftr-380	269	14	the	the	DET
ftr-380	269	15	lesser	less	ADJ
ftr-380	269	16	of	of	ADP
ftr-380	269	17	"	"	PUNCT
ftr-380	269	18	qualified	qualified	ADJ
ftr-380	269	19	production	production	NOUN
ftr-380	269	20	activities	activity	NOUN
ftr-380	269	21	income	income	NOUN
ftr-380	269	22	"	"	PUNCT
ftr-380	269	23	or	or	CCONJ
ftr-380	269	24	taxable	taxable	ADJ
ftr-380	269	25	income	income	NOUN
ftr-380	269	26	.	.	PUNCT
ftr-380	270	1	for	for	SCONJ
ftr-380	270	2	individual	individual	ADJ
ftr-380	270	3	taxpayers	taxpayer	NOUN
ftr-380	270	4	engaged	engage	VERB
ftr-380	270	5	in	in	ADP
ftr-380	270	6	manufacturing	manufacturing	NOUN
ftr-380	270	7	,	,	PUNCT
ftr-380	270	8	the	the	DET
ftr-380	270	9	taxable	taxable	ADJ
ftr-380	270	10	income	income	NOUN
ftr-380	270	11	limitation	limitation	NOUN
ftr-380	270	12	is	be	AUX
ftr-380	270	13	replaced	replace	VERB
ftr-380	270	14	by	by	ADP
ftr-380	270	15	a	a	DET
ftr-380	270	16	limitation	limitation	NOUN
ftr-380	270	17	based	base	VERB
ftr-380	270	18	on	on	ADP
ftr-380	270	19	adjusted	adjust	VERB
ftr-380	270	20	gross	gross	ADJ
ftr-380	270	21	income	income	NOUN
ftr-380	270	22	.	.	PUNCT
ftr-380	271	1	the	the	DET
ftr-380	271	2	deduction	deduction	NOUN
ftr-380	271	3	will	will	AUX
ftr-380	271	4	be	be	AUX
ftr-380	271	5	phased	phase	VERB
ftr-380	271	6	in	in	ADP
ftr-380	271	7	over	over	ADP
ftr-380	271	8	six	six	NUM
ftr-380	271	9	years	year	NOUN
ftr-380	271	10	,	,	PUNCT
ftr-380	271	11	beginning	begin	VERB
ftr-380	271	12	with	with	ADP
ftr-380	271	13	2005	2005	NUM
ftr-380	271	14	.	.	PUNCT
ftr-380	272	1	the	the	DET
ftr-380	272	2	percentage	percentage	NOUN
ftr-380	272	3	begins	begin	VERB
ftr-380	272	4	at	at	ADP
ftr-380	272	5	three	three	NUM
ftr-380	272	6	percent	percent	NOUN
ftr-380	272	7	for	for	ADP
ftr-380	272	8	2005	2005	NUM
ftr-380	272	9	and	and	CCONJ
ftr-380	272	10	rises	rise	VERB
ftr-380	272	11	to	to	ADP
ftr-380	272	12	nine	nine	NUM
ftr-380	272	13	percent	percent	NOUN
ftr-380	272	14	after	after	ADP
ftr-380	272	15	2009	2009	NUM
ftr-380	272	16	,	,	PUNCT
ftr-380	272	17	but	but	CCONJ
ftr-380	272	18	in	in	ADP
ftr-380	272	19	no	no	DET
ftr-380	272	20	event	event	NOUN
ftr-380	272	21	can	can	AUX
ftr-380	272	22	the	the	DET
ftr-380	272	23	deduction	deduction	NOUN
ftr-380	272	24	exceed	exceed	VERB
ftr-380	272	25	50	50	NUM
ftr-380	272	26	percent	percent	NOUN
ftr-380	272	27	of	of	ADP
ftr-380	272	28	the	the	DET
ftr-380	272	29	w-2	w-2	NOUN
ftr-380	272	30	wages	wage	NOUN
ftr-380	272	31	paid	pay	VERB
ftr-380	272	32	by	by	ADP
ftr-380	272	33	the	the	DET
ftr-380	272	34	taxpayer	taxpayer	NOUN
ftr-380	272	35	during	during	ADP
ftr-380	272	36	the	the	DET
ftr-380	272	37	year	year	NOUN
ftr-380	272	38	for	for	ADP
ftr-380	272	39	which	which	PRON
ftr-380	272	40	the	the	DET
ftr-380	272	41	deduction	deduction	NOUN
ftr-380	272	42	is	be	AUX
ftr-380	272	43	sought	seek	VERB
ftr-380	272	44	.	.	PUNCT
ftr-380	273	1	irc	irc	PROPN
ftr-380	273	2	§	§	PROPN
ftr-380	273	3	199(d)(5	199(d)(5	NUM
ftr-380	273	4	)	)	PUNCT
ftr-380	273	5	.	.	PUNCT
ftr-380	274	1	thus	thus	ADV
ftr-380	274	2	,	,	PUNCT
ftr-380	274	3	the	the	DET
ftr-380	274	4	deduction	deduction	NOUN
ftr-380	274	5	is	be	AUX
ftr-380	274	6	unavailable	unavailable	ADJ
ftr-380	274	7	to	to	ADP
ftr-380	274	8	a	a	DET
ftr-380	274	9	sole	sole	ADJ
ftr-380	274	10	proprietor	proprietor	NOUN
ftr-380	274	11	or	or	CCONJ
ftr-380	274	12	partnership	partnership	NOUN
ftr-380	274	13	with	with	ADP
ftr-380	274	14	no	no	DET
ftr-380	274	15	employees	employee	NOUN
ftr-380	274	16	.	.	PUNCT
ftr-380	275	1	although	although	SCONJ
ftr-380	275	2	the	the	DET
ftr-380	275	3	deduction	deduction	NOUN
ftr-380	275	4	is	be	AUX
ftr-380	275	5	available	available	ADJ
ftr-380	275	6	to	to	ADP
ftr-380	275	7	individuals	individual	NOUN
ftr-380	275	8	,	,	PUNCT
ftr-380	275	9	corporations	corporation	NOUN
ftr-380	275	10	,	,	PUNCT
ftr-380	275	11	and	and	CCONJ
ftr-380	275	12	pass	pass	VERB
ftr-380	275	13	through	through	ADP
ftr-380	275	14	entities	entity	NOUN
ftr-380	275	15	,	,	PUNCT
ftr-380	275	16	only	only	ADV
ftr-380	275	17	items	item	NOUN
ftr-380	275	18	attributable	attributable	ADJ
ftr-380	275	19	to	to	ADP
ftr-380	275	20	the	the	DET
ftr-380	275	21	conduct	conduct	NOUN
ftr-380	275	22	of	of	ADP
ftr-380	275	23	a	a	DET
ftr-380	275	24	trade	trade	NOUN
ftr-380	275	25	or	or	CCONJ
ftr-380	275	26	business	business	NOUN
ftr-380	275	27	can	can	AUX
ftr-380	275	28	be	be	AUX
ftr-380	275	29	taken	take	VERB
ftr-380	275	30	into	into	ADP
ftr-380	275	31	account	account	NOUN
ftr-380	275	32	;	;	PUNCT
ftr-380	275	33	section	section	NOUN
ftr-380	275	34	199(d)(5	199(d)(5	NUM
ftr-380	275	35	)	)	PUNCT
ftr-380	275	36	.	.	PUNCT
ftr-380	276	1	*	*	PUNCT
ftr-380	276	2	qualified	qualified	ADJ
ftr-380	276	3	production	production	NOUN
ftr-380	276	4	activities	activity	NOUN
ftr-380	276	5	income	income	NOUN
ftr-380	276	6	is	be	AUX
ftr-380	276	7	defined	define	VERB
ftr-380	276	8	as	as	ADP
ftr-380	276	9	the	the	DET
ftr-380	276	10	excess	excess	NOUN
ftr-380	276	11	of	of	ADP
ftr-380	276	12	"	"	PUNCT
ftr-380	276	13	domestic	domestic	ADJ
ftr-380	276	14	production	production	NOUN
ftr-380	276	15	gross	gross	ADJ
ftr-380	276	16	receipts	receipt	NOUN
ftr-380	276	17	"	"	PUNCT
ftr-380	276	18	over	over	ADP
ftr-380	276	19	the	the	DET
ftr-380	276	20	sum	sum	NOUN
ftr-380	276	21	of	of	ADP
ftr-380	276	22	(	(	PUNCT
ftr-380	276	23	1	1	X
ftr-380	276	24	)	)	PUNCT
ftr-380	276	25	the	the	DET
ftr-380	276	26	cost	cost	NOUN
ftr-380	276	27	of	of	ADP
ftr-380	276	28	goods	good	NOUN
ftr-380	276	29	sold	sell	VERB
ftr-380	276	30	allocable	allocable	ADJ
ftr-380	276	31	to	to	ADP
ftr-380	276	32	domestic	domestic	ADJ
ftr-380	276	33	production	production	NOUN
ftr-380	276	34	gross	gross	ADJ
ftr-380	276	35	receipts	receipt	NOUN
ftr-380	276	36	,	,	PUNCT
ftr-380	276	37	(	(	PUNCT
ftr-380	276	38	2	2	X
ftr-380	276	39	)	)	PUNCT
ftr-380	276	40	other	other	ADJ
ftr-380	276	41	deductions	deduction	NOUN
ftr-380	276	42	,	,	PUNCT
ftr-380	276	43	expenses	expense	NOUN
ftr-380	276	44	,	,	PUNCT
ftr-380	276	45	or	or	CCONJ
ftr-380	276	46	losses	loss	NOUN
ftr-380	276	47	directly	directly	ADV
ftr-380	276	48	allocable	allocable	ADJ
ftr-380	276	49	to	to	ADP
ftr-380	276	50	domestic	domestic	ADJ
ftr-380	276	51	production	production	NOUN
ftr-380	276	52	gross	gross	ADJ
ftr-380	276	53	receipts	receipt	NOUN
ftr-380	276	54	,	,	PUNCT
ftr-380	276	55	and	and	CCONJ
ftr-380	276	56	(	(	PUNCT
ftr-380	276	57	3	3	X
ftr-380	276	58	)	)	PUNCT
ftr-380	276	59	a	a	DET
ftr-380	276	60	ratable	ratable	ADJ
ftr-380	276	61	portion	portion	NOUN
ftr-380	276	62	of	of	ADP
ftr-380	276	63	other	other	ADJ
ftr-380	276	64	deductions	deduction	NOUN
ftr-380	276	65	,	,	PUNCT
ftr-380	276	66	expenses	expense	NOUN
ftr-380	276	67	,	,	PUNCT
ftr-380	276	68	and	and	CCONJ
ftr-380	276	69	losses	loss	NOUN
ftr-380	276	70	not	not	PART
ftr-380	276	71	directly	directly	ADV
ftr-380	276	72	allocable	allocable	ADJ
ftr-380	276	73	to	to	ADP
ftr-380	276	74	domestic	domestic	ADJ
ftr-380	276	75	production	production	NOUN
ftr-380	276	76	gross	gross	ADJ
ftr-380	276	77	receipts	receipt	NOUN
ftr-380	276	78	or	or	CCONJ
ftr-380	276	79	to	to	ADP
ftr-380	276	80	any	any	DET
ftr-380	276	81	other	other	ADJ
ftr-380	276	82	class	class	NOUN
ftr-380	276	83	of	of	ADP
ftr-380	276	84	income	income	NOUN
ftr-380	276	85	.	.	PUNCT
ftr-380	277	1	irc	irc	PROPN
ftr-380	277	2	§	§	PROPN
ftr-380	277	3	199(c)(1	199(c)(1	NUM
ftr-380	277	4	)	)	PUNCT
ftr-380	277	5	.	.	PUNCT
ftr-380	278	1	domestic	domestic	ADJ
ftr-380	278	2	production	production	NOUN
ftr-380	278	3	gross	gross	ADJ
ftr-380	278	4	receipts	receipt	NOUN
ftr-380	278	5	are	be	AUX
ftr-380	278	6	gross	gross	ADJ
ftr-380	278	7	receipts	receipt	NOUN
ftr-380	278	8	derived	derive	VERB
ftr-380	278	9	from	from	ADP
ftr-380	278	10	(	(	PUNCT
ftr-380	278	11	1	1	X
ftr-380	278	12	)	)	PUNCT
ftr-380	278	13	the	the	DET
ftr-380	278	14	lease	lease	NOUN
ftr-380	278	15	,	,	PUNCT
ftr-380	278	16	rental	rental	NOUN
ftr-380	278	17	,	,	PUNCT
ftr-380	278	18	license	license	NOUN
ftr-380	278	19	,	,	PUNCT
ftr-380	278	20	or	or	CCONJ
ftr-380	278	21	sale	sale	NOUN
ftr-380	278	22	,	,	PUNCT
ftr-380	278	23	exchange	exchange	NOUN
ftr-380	278	24	,	,	PUNCT
ftr-380	278	25	or	or	CCONJ
ftr-380	278	26	other	other	ADJ
ftr-380	278	27	disposition	disposition	NOUN
ftr-380	278	28	of	of	ADP
ftr-380	278	29	(	(	PUNCT
ftr-380	278	30	a	a	NOUN
ftr-380	278	31	)	)	PUNCT
ftr-380	278	32	"	"	PUNCT
ftr-380	278	33	qualifying	qualify	VERB
ftr-380	278	34	production	production	NOUN
ftr-380	278	35	property	property	NOUN
ftr-380	278	36	,	,	PUNCT
ftr-380	278	37	"	"	PUNCT
ftr-380	278	38	defined	define	VERB
ftr-380	278	39	as	as	ADP
ftr-380	278	40	tangible	tangible	ADJ
ftr-380	278	41	personal	personal	ADJ
ftr-380	278	42	property	property	NOUN
ftr-380	278	43	,	,	PUNCT
ftr-380	278	44	computer	computer	NOUN
ftr-380	278	45	software	software	NOUN
ftr-380	278	46	,	,	PUNCT
ftr-380	278	47	and	and	CCONJ
ftr-380	278	48	sound	sound	ADJ
ftr-380	278	49	recordings	recording	NOUN
ftr-380	278	50	,	,	PUNCT
ftr-380	278	51	produced	produce	VERB
ftr-380	278	52	(	(	PUNCT
ftr-380	278	53	in	in	ADP
ftr-380	278	54	whole	whole	NOUN
ftr-380	278	55	or	or	CCONJ
ftr-380	278	56	in	in	ADP
ftr-380	278	57	significant	significant	ADJ
ftr-380	278	58	part	part	NOUN
ftr-380	278	59	)	)	PUNCT
ftr-380	278	60	by	by	ADP
ftr-380	278	61	the	the	DET
ftr-380	278	62	taxpayer	taxpayer	NOUN
ftr-380	278	63	in	in	ADP
ftr-380	278	64	the	the	DET
ftr-380	278	65	united	united	PROPN
ftr-380	278	66	states	states	PROPN
ftr-380	278	67	,	,	PUNCT
ftr-380	278	68	(	(	PUNCT
ftr-380	278	69	b	b	X
ftr-380	278	70	)	)	PUNCT
ftr-380	278	71	a	a	DET
ftr-380	278	72	"	"	PUNCT
ftr-380	278	73	qualified	qualified	ADJ
ftr-380	278	74	film	film	NOUN
ftr-380	278	75	"	"	PUNCT
ftr-380	278	76	produced	produce	VERB
ftr-380	278	77	by	by	ADP
ftr-380	278	78	the	the	DET
ftr-380	278	79	taxpayer	taxpayer	NOUN
ftr-380	278	80	,	,	PUNCT
ftr-380	278	81	or	or	CCONJ
ftr-380	278	82	(	(	PUNCT
ftr-380	278	83	c	c	NOUN
ftr-380	278	84	)	)	PUNCT
ftr-380	278	85	electricity	electricity	NOUN
ftr-380	278	86	,	,	PUNCT
ftr-380	278	87	natural	natural	ADJ
ftr-380	278	88	gas	gas	NOUN
ftr-380	278	89	,	,	PUNCT
ftr-380	278	90	or	or	CCONJ
ftr-380	278	91	potable	potable	ADJ
ftr-380	278	92	water	water	NOUN
ftr-380	278	93	produced	produce	VERB
ftr-380	278	94	by	by	ADP
ftr-380	278	95	the	the	DET
ftr-380	278	96	taxpayer	taxpayer	NOUN
ftr-380	278	97	in	in	ADP
ftr-380	278	98	the	the	DET
ftr-380	278	99	united	united	PROPN
ftr-380	278	100	states	states	PROPN
ftr-380	278	101	;	;	PUNCT
ftr-380	278	102	(	(	PUNCT
ftr-380	278	103	2	2	X
ftr-380	278	104	)	)	PUNCT
ftr-380	278	105	construction	construction	NOUN
ftr-380	278	106	performed	perform	VERB
ftr-380	278	107	within	within	ADP
ftr-380	278	108	the	the	DET
ftr-380	278	109	united	united	PROPN
ftr-380	278	110	states	states	PROPN
ftr-380	278	111	,	,	PUNCT
ftr-380	278	112	or	or	CCONJ
ftr-380	278	113	(	(	PUNCT
ftr-380	278	114	3	3	X
ftr-380	278	115	)	)	PUNCT
ftr-380	278	116	architectural	architectural	ADJ
ftr-380	278	117	or	or	CCONJ
ftr-380	278	118	engineering	engineering	NOUN
ftr-380	278	119	services	service	NOUN
ftr-380	278	120	performed	perform	VERB
ftr-380	278	121	in	in	ADP
ftr-380	278	122	the	the	DET
ftr-380	278	123	united	united	PROPN
ftr-380	278	124	states	states	PROPN
ftr-380	278	125	for	for	ADP
ftr-380	278	126	united	united	PROPN
ftr-380	278	127	states	states	PROPN
ftr-380	278	128	construction	construction	NOUN
ftr-380	278	129	projects	project	NOUN
ftr-380	278	130	.	.	PUNCT
ftr-380	279	1	section	section	NOUN
ftr-380	279	2	199(c)(4)(b	199(c)(4)(b	NUM
ftr-380	279	3	)	)	PUNCT
ftr-380	279	4	excludes	exclude	NOUN
ftr-380	279	5	from	from	ADP
ftr-380	279	6	the	the	DET
ftr-380	279	7	definition	definition	NOUN
ftr-380	279	8	of	of	ADP
ftr-380	279	9	domestic	domestic	ADJ
ftr-380	279	10	production	production	NOUN
ftr-380	279	11	gross	gross	ADJ
ftr-380	279	12	receipts	receipt	NOUN
ftr-380	280	1	[	[	X
ftr-380	280	2	vol	vol	NOUN
ftr-380	280	3	8	8	NUM
ftr-380	280	4	:	:	PUNCT
ftr-380	280	5	si	si	PROPN
ftr-380	280	6	recent	recent	ADJ
ftr-380	280	7	developments	development	NOUN
ftr-380	280	8	in	in	ADP
ftr-380	280	9	federal	federal	ADJ
ftr-380	280	10	income	income	NOUN
ftr-380	280	11	taxation	taxation	NOUN
ftr-380	280	12	any	any	DET
ftr-380	280	13	receipts	receipt	NOUN
ftr-380	280	14	from	from	ADP
ftr-380	280	15	(	(	PUNCT
ftr-380	280	16	1	1	X
ftr-380	280	17	)	)	PUNCT
ftr-380	280	18	the	the	DET
ftr-380	280	19	sale	sale	NOUN
ftr-380	280	20	of	of	ADP
ftr-380	280	21	food	food	NOUN
ftr-380	280	22	and	and	CCONJ
ftr-380	280	23	beverages	beverage	NOUN
ftr-380	280	24	prepared	prepare	VERB
ftr-380	280	25	by	by	ADP
ftr-380	280	26	the	the	DET
ftr-380	280	27	taxpayer	taxpayer	NOUN
ftr-380	280	28	at	at	ADP
ftr-380	280	29	a	a	DET
ftr-380	280	30	retail	retail	ADJ
ftr-380	280	31	establishment	establishment	NOUN
ftr-380	280	32	,	,	PUNCT
ftr-380	280	33	or	or	CCONJ
ftr-380	280	34	(	(	PUNCT
ftr-380	280	35	2	2	X
ftr-380	280	36	)	)	PUNCT
ftr-380	280	37	the	the	DET
ftr-380	280	38	transmission	transmission	NOUN
ftr-380	280	39	or	or	CCONJ
ftr-380	280	40	distribution	distribution	NOUN
ftr-380	280	41	(	(	PUNCT
ftr-380	280	42	as	as	SCONJ
ftr-380	280	43	contrasted	contrast	VERB
ftr-380	280	44	with	with	ADP
ftr-380	280	45	the	the	DET
ftr-380	280	46	production	production	NOUN
ftr-380	280	47	)	)	PUNCT
ftr-380	280	48	of	of	ADP
ftr-380	280	49	electricity	electricity	NOUN
ftr-380	280	50	,	,	PUNCT
ftr-380	280	51	natural	natural	ADJ
ftr-380	280	52	gas	gas	NOUN
ftr-380	280	53	,	,	PUNCT
ftr-380	280	54	or	or	CCONJ
ftr-380	280	55	potable	potable	ADJ
ftr-380	280	56	water	water	NOUN
ftr-380	280	57	.	.	PUNCT
ftr-380	280	58	0	0	PUNCT
ftr-380	281	1	because	because	SCONJ
ftr-380	281	2	the	the	DET
ftr-380	281	3	deduction	deduction	NOUN
ftr-380	281	4	is	be	AUX
ftr-380	281	5	a	a	DET
ftr-380	281	6	percentage	percentage	NOUN
ftr-380	281	7	of	of	ADP
ftr-380	281	8	a	a	DET
ftr-380	281	9	specified	specified	ADJ
ftr-380	281	10	type	type	NOUN
ftr-380	281	11	of	of	ADP
ftr-380	281	12	net	net	ADJ
ftr-380	281	13	income	income	NOUN
ftr-380	281	14	,	,	PUNCT
ftr-380	281	15	rather	rather	ADV
ftr-380	281	16	than	than	ADP
ftr-380	281	17	an	an	DET
ftr-380	281	18	allowance	allowance	NOUN
ftr-380	281	19	for	for	ADP
ftr-380	281	20	actual	actual	ADJ
ftr-380	281	21	expenses	expense	NOUN
ftr-380	281	22	incurred	incur	VERB
ftr-380	281	23	by	by	ADP
ftr-380	281	24	the	the	DET
ftr-380	281	25	taxpayer	taxpayer	NOUN
ftr-380	281	26	,	,	PUNCT
ftr-380	281	27	its	its	PRON
ftr-380	281	28	effect	effect	NOUN
ftr-380	281	29	can	can	AUX
ftr-380	281	30	be	be	AUX
ftr-380	281	31	viewed	view	VERB
ftr-380	281	32	as	as	ADP
ftr-380	281	33	reducing	reduce	VERB
ftr-380	281	34	the	the	DET
ftr-380	281	35	effective	effective	ADJ
ftr-380	281	36	tax	tax	NOUN
ftr-380	281	37	rate	rate	NOUN
ftr-380	281	38	on	on	ADP
ftr-380	281	39	qualified	qualified	ADJ
ftr-380	281	40	production	production	NOUN
ftr-380	281	41	activities	activity	NOUN
ftr-380	281	42	income	income	NOUN
ftr-380	281	43	.	.	PUNCT
ftr-380	282	1	(	(	PUNCT
ftr-380	282	2	indeed	indeed	ADV
ftr-380	282	3	,	,	PUNCT
ftr-380	282	4	it	it	PRON
ftr-380	282	5	originated	originate	VERB
ftr-380	282	6	in	in	ADP
ftr-380	282	7	a	a	DET
ftr-380	282	8	proposal	proposal	NOUN
ftr-380	282	9	to	to	PART
ftr-380	282	10	reduce	reduce	VERB
ftr-380	282	11	the	the	DET
ftr-380	282	12	corporate	corporate	ADJ
ftr-380	282	13	tax	tax	NOUN
ftr-380	282	14	rate	rate	NOUN
ftr-380	282	15	generally	generally	ADV
ftr-380	282	16	,	,	PUNCT
ftr-380	282	17	but	but	CCONJ
ftr-380	282	18	through	through	ADP
ftr-380	282	19	the	the	DET
ftr-380	282	20	legislative	legislative	ADJ
ftr-380	282	21	process	process	NOUN
ftr-380	282	22	metamorphosed	metamorphose	VERB
ftr-380	282	23	into	into	ADP
ftr-380	282	24	its	its	PRON
ftr-380	282	25	current	current	ADJ
ftr-380	282	26	structure	structure	NOUN
ftr-380	282	27	.	.	PUNCT
ftr-380	282	28	)	)	PUNCT
ftr-380	283	1	suppose	suppose	VERB
ftr-380	283	2	a	a	DET
ftr-380	283	3	taxpayer	taxpayer	NOUN
ftr-380	283	4	has	have	VERB
ftr-380	283	5	$	$	SYM
ftr-380	283	6	100,000	100,000	NUM
ftr-380	283	7	of	of	ADP
ftr-380	283	8	qualified	qualified	ADJ
ftr-380	283	9	production	production	NOUN
ftr-380	283	10	activities	activity	NOUN
ftr-380	283	11	income	income	NOUN
ftr-380	283	12	and	and	CCONJ
ftr-380	283	13	sufficient	sufficient	ADJ
ftr-380	283	14	income	income	NOUN
ftr-380	283	15	from	from	ADP
ftr-380	283	16	other	other	ADJ
ftr-380	283	17	sources	source	NOUN
ftr-380	283	18	to	to	PART
ftr-380	283	19	be	be	AUX
ftr-380	283	20	subject	subject	ADJ
ftr-380	283	21	to	to	ADP
ftr-380	283	22	a	a	DET
ftr-380	283	23	marginal	marginal	ADJ
ftr-380	283	24	rate	rate	NOUN
ftr-380	283	25	of	of	ADP
ftr-380	283	26	35	35	NUM
ftr-380	283	27	percent	percent	NOUN
ftr-380	283	28	(	(	PUNCT
ftr-380	283	29	the	the	DET
ftr-380	283	30	highest	high	ADJ
ftr-380	283	31	statutory	statutory	ADJ
ftr-380	283	32	rate	rate	NOUN
ftr-380	283	33	for	for	ADP
ftr-380	283	34	both	both	DET
ftr-380	283	35	individuals	individual	NOUN
ftr-380	283	36	and	and	CCONJ
ftr-380	283	37	corporations	corporation	NOUN
ftr-380	283	38	)	)	PUNCT
ftr-380	283	39	.	.	PUNCT
ftr-380	284	1	the	the	DET
ftr-380	284	2	§	§	PROPN
ftr-380	284	3	199	199	NUM
ftr-380	284	4	deduction	deduction	NOUN
ftr-380	284	5	reduces	reduce	VERB
ftr-380	284	6	the	the	DET
ftr-380	284	7	taxpayer	taxpayer	NOUN
ftr-380	284	8	's	's	PART
ftr-380	284	9	taxable	taxable	ADJ
ftr-380	284	10	income	income	NOUN
ftr-380	284	11	derived	derive	VERB
ftr-380	284	12	from	from	ADP
ftr-380	284	13	qualified	qualified	ADJ
ftr-380	284	14	production	production	NOUN
ftr-380	284	15	activities	activity	NOUN
ftr-380	284	16	from	from	ADP
ftr-380	284	17	$	$	SYM
ftr-380	284	18	100,000	100,000	NUM
ftr-380	284	19	to	to	PART
ftr-380	284	20	$	$	SYM
ftr-380	284	21	91,000	91,000	NUM
ftr-380	284	22	.	.	PUNCT
ftr-380	285	1	at	at	ADP
ftr-380	285	2	35	35	NUM
ftr-380	285	3	percent	percent	NOUN
ftr-380	285	4	,	,	PUNCT
ftr-380	285	5	the	the	DET
ftr-380	285	6	tax	tax	NOUN
ftr-380	285	7	on	on	ADP
ftr-380	285	8	$	$	SYM
ftr-380	285	9	91,000	91,000	NUM
ftr-380	285	10	is	be	AUX
ftr-380	285	11	$	$	SYM
ftr-380	285	12	31,850	31,850	NUM
ftr-380	285	13	,	,	PUNCT
ftr-380	285	14	which	which	PRON
ftr-380	285	15	is	be	AUX
ftr-380	285	16	an	an	DET
ftr-380	285	17	effective	effective	ADJ
ftr-380	285	18	tax	tax	NOUN
ftr-380	285	19	rate	rate	NOUN
ftr-380	285	20	of	of	ADP
ftr-380	285	21	only	only	ADV
ftr-380	285	22	31.85	31.85	NUM
ftr-380	285	23	percent	percent	NOUN
ftr-380	285	24	on	on	ADP
ftr-380	285	25	the	the	DET
ftr-380	285	26	$	$	SYM
ftr-380	285	27	100,000	100,000	NUM
ftr-380	285	28	of	of	ADP
ftr-380	285	29	qualified	qualified	ADJ
ftr-380	285	30	production	production	NOUN
ftr-380	285	31	activities	activity	NOUN
ftr-380	285	32	income	income	NOUN
ftr-380	285	33	.	.	PUNCT
ftr-380	286	1	*	*	PUNCT
ftr-380	286	2	section	section	NOUN
ftr-380	286	3	199	199	NUM
ftr-380	286	4	is	be	AUX
ftr-380	286	5	unique	unique	ADJ
ftr-380	286	6	in	in	ADP
ftr-380	286	7	allowing	allow	VERB
ftr-380	286	8	a	a	DET
ftr-380	286	9	deduction	deduction	NOUN
ftr-380	286	10	equal	equal	ADJ
ftr-380	286	11	to	to	ADP
ftr-380	286	12	a	a	DET
ftr-380	286	13	portion	portion	NOUN
ftr-380	286	14	of	of	ADP
ftr-380	286	15	net	net	ADJ
ftr-380	286	16	income	income	NOUN
ftr-380	286	17	generated	generate	VERB
ftr-380	286	18	by	by	ADP
ftr-380	286	19	a	a	DET
ftr-380	286	20	general	general	ADJ
ftr-380	286	21	type	type	NOUN
ftr-380	286	22	of	of	ADP
ftr-380	286	23	business	business	NOUN
ftr-380	286	24	activity	activity	NOUN
ftr-380	286	25	.	.	PUNCT
ftr-380	287	1	most	most	ADJ
ftr-380	287	2	tax	tax	NOUN
ftr-380	287	3	expenditures	expenditure	NOUN
ftr-380	287	4	for	for	ADP
ftr-380	287	5	businesses	business	NOUN
ftr-380	287	6	accelerate	accelerate	VERB
ftr-380	287	7	deductions	deduction	NOUN
ftr-380	287	8	,	,	PUNCT
ftr-380	287	9	provide	provide	VERB
ftr-380	287	10	deductions	deduction	NOUN
ftr-380	287	11	for	for	ADP
ftr-380	287	12	amounts	amount	NOUN
ftr-380	287	13	not	not	PART
ftr-380	287	14	otherwise	otherwise	ADV
ftr-380	287	15	deductible	deductible	ADJ
ftr-380	287	16	,	,	PUNCT
ftr-380	287	17	allow	allow	VERB
ftr-380	287	18	a	a	DET
ftr-380	287	19	deduction	deduction	NOUN
ftr-380	287	20	related	relate	VERB
ftr-380	287	21	to	to	ADP
ftr-380	287	22	gross	gross	ADJ
ftr-380	287	23	income	income	NOUN
ftr-380	287	24	from	from	ADP
ftr-380	287	25	a	a	DET
ftr-380	287	26	specified	specified	ADJ
ftr-380	287	27	activity	activity	NOUN
ftr-380	287	28	,	,	PUNCT
ftr-380	287	29	or	or	CCONJ
ftr-380	287	30	take	take	VERB
ftr-380	287	31	the	the	DET
ftr-380	287	32	form	form	NOUN
ftr-380	287	33	of	of	ADP
ftr-380	287	34	a	a	DET
ftr-380	287	35	credit	credit	NOUN
ftr-380	287	36	.	.	PUNCT
ftr-380	288	1	most	most	ADJ
ftr-380	288	2	tax	tax	NOUN
ftr-380	288	3	experts	expert	NOUN
ftr-380	288	4	believe	believe	VERB
ftr-380	288	5	the	the	DET
ftr-380	288	6	provision	provision	NOUN
ftr-380	288	7	to	to	PART
ftr-380	288	8	be	be	AUX
ftr-380	288	9	so	so	ADV
ftr-380	288	10	complex	complex	ADJ
ftr-380	288	11	,	,	PUNCT
ftr-380	288	12	and	and	CCONJ
ftr-380	288	13	the	the	DET
ftr-380	288	14	distinctions	distinction	NOUN
ftr-380	288	15	and	and	CCONJ
ftr-380	288	16	pigeon	pigeon	NOUN
ftr-380	288	17	-	-	PUNCT
ftr-380	288	18	holing	holing	NOUN
ftr-380	288	19	of	of	ADP
ftr-380	288	20	sources	source	NOUN
ftr-380	288	21	of	of	ADP
ftr-380	288	22	income	income	NOUN
ftr-380	288	23	and	and	CCONJ
ftr-380	288	24	the	the	DET
ftr-380	288	25	purpose	purpose	NOUN
ftr-380	288	26	for	for	ADP
ftr-380	288	27	which	which	PRON
ftr-380	288	28	deductible	deductible	ADJ
ftr-380	288	29	expenditures	expenditure	NOUN
ftr-380	288	30	were	be	AUX
ftr-380	288	31	incurred	incur	VERB
ftr-380	288	32	that	that	PRON
ftr-380	288	33	are	be	AUX
ftr-380	288	34	required	require	VERB
ftr-380	288	35	to	to	PART
ftr-380	288	36	calculate	calculate	VERB
ftr-380	288	37	the	the	DET
ftr-380	288	38	amount	amount	NOUN
ftr-380	288	39	of	of	ADP
ftr-380	288	40	the	the	DET
ftr-380	288	41	deduction	deduction	NOUN
ftr-380	288	42	to	to	PART
ftr-380	288	43	be	be	AUX
ftr-380	288	44	so	so	ADV
ftr-380	288	45	difficult	difficult	ADJ
ftr-380	288	46	to	to	PART
ftr-380	288	47	ascertain	ascertain	VERB
ftr-380	288	48	,	,	PUNCT
ftr-380	288	49	that	that	SCONJ
ftr-380	288	50	the	the	DET
ftr-380	288	51	provision	provision	NOUN
ftr-380	288	52	can	can	AUX
ftr-380	288	53	not	not	PART
ftr-380	288	54	be	be	AUX
ftr-380	288	55	reasonably	reasonably	ADV
ftr-380	288	56	and	and	CCONJ
ftr-380	288	57	consistently	consistently	ADV
ftr-380	288	58	administered	administer	VERB
ftr-380	288	59	.	.	PUNCT
ftr-380	289	1	a	a	DET
ftr-380	289	2	footnote	footnote	NOUN
ftr-380	289	3	in	in	ADP
ftr-380	289	4	the	the	DET
ftr-380	289	5	conference	conference	NOUN
ftr-380	289	6	committee	committee	NOUN
ftr-380	289	7	report	report	NOUN
ftr-380	289	8	on	on	ADP
ftr-380	289	9	the	the	DET
ftr-380	289	10	2004	2004	NUM
ftr-380	289	11	jobs	job	NOUN
ftr-380	289	12	act	act	VERB
ftr-380	289	13	unintentionally	unintentionally	ADV
ftr-380	289	14	illustrates	illustrate	VERB
ftr-380	289	15	the	the	DET
ftr-380	289	16	problem	problem	NOUN
ftr-380	289	17	even	even	ADV
ftr-380	289	18	in	in	ADP
ftr-380	289	19	a	a	DET
ftr-380	289	20	simple	simple	ADJ
ftr-380	289	21	context	context	NOUN
ftr-380	289	22	.	.	PUNCT
ftr-380	290	1	the	the	DET
ftr-380	290	2	conferees	conferee	NOUN
ftr-380	290	3	intend	intend	VERB
ftr-380	290	4	that	that	DET
ftr-380	290	5	food	food	NOUN
ftr-380	290	6	processing	processing	NOUN
ftr-380	290	7	,	,	PUNCT
ftr-380	290	8	which	which	PRON
ftr-380	290	9	generally	generally	ADV
ftr-380	290	10	is	be	AUX
ftr-380	290	11	a	a	DET
ftr-380	290	12	qualified	qualified	ADJ
ftr-380	290	13	production	production	NOUN
ftr-380	290	14	activity	activity	NOUN
ftr-380	290	15	under	under	ADP
ftr-380	290	16	the	the	DET
ftr-380	290	17	conference	conference	NOUN
ftr-380	290	18	agreement	agreement	NOUN
ftr-380	290	19	,	,	PUNCT
ftr-380	290	20	does	do	AUX
ftr-380	290	21	not	not	PART
ftr-380	290	22	include	include	VERB
ftr-380	290	23	activities	activity	NOUN
ftr-380	290	24	carried	carry	VERB
ftr-380	290	25	out	out	ADP
ftr-380	290	26	at	at	ADP
ftr-380	290	27	[	[	X
ftr-380	290	28	a	a	X
ftr-380	290	29	]	]	X
ftr-380	290	30	retail	retail	ADJ
ftr-380	290	31	establishment	establishment	NOUN
ftr-380	290	32	.	.	PUNCT
ftr-380	291	1	thus	thus	ADV
ftr-380	291	2	,	,	PUNCT
ftr-380	291	3	under	under	ADP
ftr-380	291	4	the	the	DET
ftr-380	291	5	conference	conference	NOUN
ftr-380	291	6	agreement	agreement	NOUN
ftr-380	291	7	while	while	SCONJ
ftr-380	291	8	the	the	DET
ftr-380	291	9	gross	gross	ADJ
ftr-380	291	10	receipts	receipt	NOUN
ftr-380	291	11	of	of	ADP
ftr-380	291	12	a	a	DET
ftr-380	291	13	meat	meat	NOUN
ftr-380	291	14	packing	packing	NOUN
ftr-380	291	15	establishment	establishment	NOUN
ftr-380	291	16	are	be	AUX
ftr-380	291	17	qualified	qualified	ADJ
ftr-380	291	18	domestic	domestic	ADJ
ftr-380	291	19	production	production	NOUN
ftr-380	291	20	gross	gross	ADJ
ftr-380	291	21	receipts	receipt	NOUN
ftr-380	291	22	,	,	PUNCT
ftr-380	291	23	the	the	DET
ftr-380	291	24	activities	activity	NOUN
ftr-380	291	25	of	of	ADP
ftr-380	291	26	a	a	DET
ftr-380	291	27	master	master	NOUN
ftr-380	291	28	chef	chef	NOUN
ftr-380	291	29	who	who	PRON
ftr-380	291	30	creates	create	VERB
ftr-380	291	31	a	a	DET
ftr-380	291	32	venison	venison	NOUN
ftr-380	291	33	sausage	sausage	NOUN
ftr-380	291	34	for	for	ADP
ftr-380	291	35	his	his	PRON
ftr-380	291	36	or	or	CCONJ
ftr-380	291	37	her	her	PRON
ftr-380	291	38	restaurant	restaurant	NOUN
ftr-380	291	39	menu	menu	NOUN
ftr-380	291	40	can	can	AUX
ftr-380	291	41	not	not	PART
ftr-380	291	42	be	be	AUX
ftr-380	291	43	construed	construe	VERB
ftr-380	291	44	as	as	ADP
ftr-380	291	45	a	a	DET
ftr-380	291	46	qualified	qualified	ADJ
ftr-380	291	47	production	production	NOUN
ftr-380	291	48	activity	activity	NOUN
ftr-380	291	49	.	.	PUNCT
ftr-380	292	1	the	the	DET
ftr-380	292	2	report	report	NOUN
ftr-380	292	3	goes	go	VERB
ftr-380	292	4	on	on	ADP
ftr-380	292	5	to	to	ADP
ftr-380	292	6	state	state	NOUN
ftr-380	292	7	:	:	PUNCT
ftr-380	292	8	the	the	DET
ftr-380	292	9	conferees	conferee	NOUN
ftr-380	292	10	recognize	recognize	VERB
ftr-380	292	11	that	that	SCONJ
ftr-380	292	12	some	some	DET
ftr-380	292	13	taxpayers	taxpayer	NOUN
ftr-380	292	14	may	may	AUX
ftr-380	292	15	own	own	VERB
ftr-380	292	16	facilities	facility	NOUN
ftr-380	292	17	at	at	ADP
ftr-380	292	18	which	which	PRON
ftr-380	292	19	the	the	DET
ftr-380	292	20	predominant	predominant	ADJ
ftr-380	292	21	activity	activity	NOUN
ftr-380	292	22	is	be	AUX
ftr-380	292	23	domestic	domestic	ADJ
ftr-380	292	24	production	production	NOUN
ftr-380	292	25	as	as	SCONJ
ftr-380	292	26	defined	define	VERB
ftr-380	292	27	in	in	ADP
ftr-380	292	28	the	the	DET
ftr-380	292	29	conference	conference	NOUN
ftr-380	292	30	agreement	agreement	NOUN
ftr-380	292	31	and	and	CCONJ
ftr-380	292	32	other	other	ADJ
ftr-380	292	33	2006	2006	NUM
ftr-380	292	34	]	]	PUNCT
ftr-380	292	35	florida	florida	PROPN
ftr-380	292	36	tax	tax	PROPN
ftr-380	292	37	review	review	NOUN
ftr-380	292	38	facilities	facility	NOUN
ftr-380	292	39	at	at	ADP
ftr-380	292	40	which	which	PRON
ftr-380	292	41	they	they	PRON
ftr-380	292	42	engage	engage	VERB
ftr-380	292	43	in	in	ADP
ftr-380	292	44	the	the	DET
ftr-380	292	45	retail	retail	ADJ
ftr-380	292	46	sale	sale	NOUN
ftr-380	292	47	of	of	ADP
ftr-380	292	48	the	the	DET
ftr-380	292	49	taxpayer	taxpayer	NOUN
ftr-380	292	50	's	's	PART
ftr-380	292	51	produced	produce	VERB
ftr-380	292	52	goods	good	NOUN
ftr-380	292	53	and	and	CCONJ
ftr-380	292	54	also	also	ADV
ftr-380	292	55	sell	sell	VERB
ftr-380	292	56	food	food	NOUN
ftr-380	292	57	and	and	CCONJ
ftr-380	292	58	beverages	beverage	NOUN
ftr-380	292	59	.	.	PUNCT
ftr-380	293	1	for	for	ADP
ftr-380	293	2	example	example	NOUN
ftr-380	293	3	,	,	PUNCT
ftr-380	293	4	assume	assume	VERB
ftr-380	293	5	that	that	SCONJ
ftr-380	293	6	the	the	DET
ftr-380	293	7	taxpayer	taxpayer	NOUN
ftr-380	293	8	buys	buy	VERB
ftr-380	293	9	coffee	coffee	NOUN
ftr-380	293	10	beans	bean	NOUN
ftr-380	293	11	and	and	CCONJ
ftr-380	293	12	roasts	roast	VERB
ftr-380	293	13	those	those	DET
ftr-380	293	14	beans	bean	NOUN
ftr-380	293	15	at	at	ADP
ftr-380	293	16	a	a	DET
ftr-380	293	17	facility	facility	NOUN
ftr-380	293	18	,	,	PUNCT
ftr-380	293	19	the	the	DET
ftr-380	293	20	primary	primary	ADJ
ftr-380	293	21	activity	activity	NOUN
ftr-380	293	22	of	of	ADP
ftr-380	293	23	which	which	PRON
ftr-380	293	24	is	be	AUX
ftr-380	293	25	the	the	DET
ftr-380	293	26	roasting	roasting	NOUN
ftr-380	293	27	and	and	CCONJ
ftr-380	293	28	packaging	packaging	NOUN
ftr-380	293	29	of	of	ADP
ftr-380	293	30	roasted	roasted	ADJ
ftr-380	293	31	coffee	coffee	NOUN
ftr-380	293	32	.	.	PUNCT
ftr-380	294	1	the	the	DET
ftr-380	294	2	taxpayer	taxpayer	NOUN
ftr-380	294	3	sells	sell	VERB
ftr-380	294	4	the	the	DET
ftr-380	294	5	roasted	roasted	ADJ
ftr-380	294	6	coffee	coffee	NOUN
ftr-380	294	7	through	through	ADP
ftr-380	294	8	a	a	DET
ftr-380	294	9	variety	variety	NOUN
ftr-380	294	10	of	of	ADP
ftr-380	294	11	unrelated	unrelated	ADJ
ftr-380	294	12	thirdparty	thirdparty	NOUN
ftr-380	294	13	vendors	vendor	NOUN
ftr-380	294	14	and	and	CCONJ
ftr-380	294	15	also	also	ADV
ftr-380	294	16	sells	sell	VERB
ftr-380	294	17	roasted	roasted	ADJ
ftr-380	294	18	coffee	coffee	NOUN
ftr-380	294	19	at	at	ADP
ftr-380	294	20	the	the	DET
ftr-380	294	21	taxpayer	taxpayer	NOUN
ftr-380	294	22	's	's	PART
ftr-380	294	23	own	own	ADJ
ftr-380	294	24	retail	retail	ADJ
ftr-380	294	25	establishments	establishment	NOUN
ftr-380	294	26	.	.	PUNCT
ftr-380	295	1	in	in	ADP
ftr-380	295	2	addition	addition	NOUN
ftr-380	295	3	,	,	PUNCT
ftr-380	295	4	at	at	ADP
ftr-380	295	5	the	the	DET
ftr-380	295	6	taxpayer	taxpayer	NOUN
ftr-380	295	7	's	's	PART
ftr-380	295	8	retail	retail	ADJ
ftr-380	295	9	establishments	establishment	NOUN
ftr-380	295	10	,	,	PUNCT
ftr-380	295	11	the	the	DET
ftr-380	295	12	taxpayer	taxpayer	NOUN
ftr-380	295	13	prepares	prepare	VERB
ftr-380	295	14	brewed	brew	VERB
ftr-380	295	15	coffee	coffee	NOUN
ftr-380	295	16	and	and	CCONJ
ftr-380	295	17	other	other	ADJ
ftr-380	295	18	foods	food	NOUN
ftr-380	295	19	.	.	PUNCT
ftr-380	296	1	the	the	DET
ftr-380	296	2	conferees	conferee	NOUN
ftr-380	296	3	intend	intend	VERB
ftr-380	296	4	that	that	PRON
ftr-380	296	5	to	to	ADP
ftr-380	296	6	the	the	DET
ftr-380	296	7	extent	extent	NOUN
ftr-380	296	8	that	that	SCONJ
ftr-380	296	9	the	the	DET
ftr-380	296	10	gross	gross	ADJ
ftr-380	296	11	receipts	receipt	NOUN
ftr-380	296	12	of	of	ADP
ftr-380	296	13	the	the	DET
ftr-380	296	14	taxpayer	taxpayer	NOUN
ftr-380	296	15	's	's	PART
ftr-380	296	16	retail	retail	ADJ
ftr-380	296	17	establishment	establishment	NOUN
ftr-380	296	18	represent	represent	VERB
ftr-380	296	19	receipts	receipt	NOUN
ftr-380	296	20	from	from	ADP
ftr-380	296	21	the	the	DET
ftr-380	296	22	sale	sale	NOUN
ftr-380	296	23	of	of	ADP
ftr-380	296	24	its	its	PRON
ftr-380	296	25	roasted	roasted	ADJ
ftr-380	296	26	coffee	coffee	NOUN
ftr-380	296	27	beans	bean	NOUN
ftr-380	296	28	to	to	ADP
ftr-380	296	29	customers	customer	NOUN
ftr-380	296	30	,	,	PUNCT
ftr-380	296	31	the	the	DET
ftr-380	296	32	receipts	receipt	NOUN
ftr-380	296	33	are	be	AUX
ftr-380	296	34	qualified	qualified	ADJ
ftr-380	296	35	domestic	domestic	ADJ
ftr-380	296	36	production	production	NOUN
ftr-380	296	37	gross	gross	ADJ
ftr-380	296	38	receipts	receipt	NOUN
ftr-380	296	39	,	,	PUNCT
ftr-380	296	40	but	but	CCONJ
ftr-380	296	41	to	to	ADP
ftr-380	296	42	the	the	DET
ftr-380	296	43	extent	extent	NOUN
ftr-380	296	44	that	that	SCONJ
ftr-380	296	45	the	the	DET
ftr-380	296	46	gross	gross	ADJ
ftr-380	296	47	receipts	receipt	NOUN
ftr-380	296	48	of	of	ADP
ftr-380	296	49	the	the	DET
ftr-380	296	50	taxpayer	taxpayer	NOUN
ftr-380	296	51	's	's	PART
ftr-380	296	52	retail	retail	ADJ
ftr-380	296	53	establishment	establishment	NOUN
ftr-380	296	54	represent	represent	VERB
ftr-380	296	55	receipts	receipt	NOUN
ftr-380	296	56	from	from	ADP
ftr-380	296	57	the	the	DET
ftr-380	296	58	sale	sale	NOUN
ftr-380	296	59	of	of	ADP
ftr-380	296	60	brewed	brew	VERB
ftr-380	296	61	coffee	coffee	NOUN
ftr-380	296	62	or	or	CCONJ
ftr-380	296	63	food	food	NOUN
ftr-380	296	64	prepared	prepare	VERB
ftr-380	296	65	at	at	ADP
ftr-380	296	66	the	the	DET
ftr-380	296	67	retail	retail	ADJ
ftr-380	296	68	establishment	establishment	NOUN
ftr-380	296	69	,	,	PUNCT
ftr-380	296	70	the	the	DET
ftr-380	296	71	receipts	receipt	NOUN
ftr-380	296	72	are	be	AUX
ftr-380	296	73	not	not	PART
ftr-380	296	74	qualified	qualified	ADJ
ftr-380	296	75	domestic	domestic	ADJ
ftr-380	296	76	production	production	NOUN
ftr-380	296	77	gross	gross	ADJ
ftr-380	296	78	receipts	receipt	NOUN
ftr-380	296	79	.	.	PUNCT
ftr-380	297	1	however	however	ADV
ftr-380	297	2	,	,	PUNCT
ftr-380	297	3	the	the	DET
ftr-380	297	4	conferees	conferee	NOUN
ftr-380	297	5	intend	intend	VERB
ftr-380	297	6	that	that	SCONJ
ftr-380	297	7	,	,	PUNCT
ftr-380	297	8	in	in	ADP
ftr-380	297	9	this	this	DET
ftr-380	297	10	case	case	NOUN
ftr-380	297	11	,	,	PUNCT
ftr-380	297	12	the	the	DET
ftr-380	297	13	taxpayer	taxpayer	NOUN
ftr-380	297	14	may	may	AUX
ftr-380	297	15	allocate	allocate	VERB
ftr-380	297	16	part	part	NOUN
ftr-380	297	17	of	of	ADP
ftr-380	297	18	the	the	DET
ftr-380	297	19	receipts	receipt	NOUN
ftr-380	297	20	from	from	ADP
ftr-380	297	21	the	the	DET
ftr-380	297	22	sale	sale	NOUN
ftr-380	297	23	of	of	ADP
ftr-380	297	24	the	the	DET
ftr-380	297	25	brewed	brew	VERB
ftr-380	297	26	coffee	coffee	NOUN
ftr-380	297	27	as	as	ADP
ftr-380	297	28	qualified	qualified	ADJ
ftr-380	297	29	domestic	domestic	ADJ
ftr-380	297	30	production	production	NOUN
ftr-380	297	31	gross	gross	ADJ
ftr-380	297	32	receipts	receipt	NOUN
ftr-380	297	33	to	to	ADP
ftr-380	297	34	the	the	DET
ftr-380	297	35	extent	extent	NOUN
ftr-380	297	36	of	of	ADP
ftr-380	297	37	the	the	DET
ftr-380	297	38	value	value	NOUN
ftr-380	297	39	of	of	ADP
ftr-380	297	40	the	the	DET
ftr-380	297	41	roasted	roasted	ADJ
ftr-380	297	42	coffee	coffee	NOUN
ftr-380	297	43	beans	bean	NOUN
ftr-380	297	44	used	use	VERB
ftr-380	297	45	to	to	PART
ftr-380	297	46	brew	brew	VERB
ftr-380	297	47	the	the	DET
ftr-380	297	48	coffee	coffee	NOUN
ftr-380	297	49	.	.	PUNCT
ftr-380	298	1	the	the	DET
ftr-380	298	2	conferees	conferee	NOUN
ftr-380	298	3	intend	intend	VERB
ftr-380	298	4	that	that	SCONJ
ftr-380	298	5	the	the	DET
ftr-380	298	6	secretary	secretary	NOUN
ftr-380	298	7	provide	provide	VERB
ftr-380	298	8	guidance	guidance	NOUN
ftr-380	298	9	drawing	drawing	NOUN
ftr-380	298	10	on	on	ADP
ftr-380	298	11	the	the	DET
ftr-380	298	12	principles	principle	NOUN
ftr-380	298	13	of	of	ADP
ftr-380	298	14	section	section	NOUN
ftr-380	298	15	482	482	NUM
ftr-380	298	16	by	by	ADP
ftr-380	298	17	which	which	PRON
ftr-380	298	18	such	such	DET
ftr-380	298	19	a	a	DET
ftr-380	298	20	taxpayer	taxpayer	NOUN
ftr-380	298	21	can	can	AUX
ftr-380	298	22	allocate	allocate	VERB
ftr-380	298	23	gross	gross	ADJ
ftr-380	298	24	receipts	receipt	NOUN
ftr-380	298	25	between	between	ADP
ftr-380	298	26	qualified	qualified	ADJ
ftr-380	298	27	and	and	CCONJ
ftr-380	298	28	nonqualified	nonqualified	ADJ
ftr-380	298	29	gross	gross	ADJ
ftr-380	298	30	receipts	receipt	NOUN
ftr-380	298	31	.	.	PUNCT
ftr-380	299	1	the	the	DET
ftr-380	299	2	conferees	conferee	NOUN
ftr-380	299	3	observe	observe	VERB
ftr-380	299	4	that	that	SCONJ
ftr-380	299	5	in	in	ADP
ftr-380	299	6	this	this	DET
ftr-380	299	7	example	example	NOUN
ftr-380	299	8	,	,	PUNCT
ftr-380	299	9	the	the	DET
ftr-380	299	10	taxpayer	taxpayer	NOUN
ftr-380	299	11	's	's	PART
ftr-380	299	12	sales	sale	NOUN
ftr-380	299	13	of	of	ADP
ftr-380	299	14	roasted	roasted	ADJ
ftr-380	299	15	coffee	coffee	NOUN
ftr-380	299	16	beans	bean	NOUN
ftr-380	299	17	to	to	ADP
ftr-380	299	18	unrelated	unrelated	ADJ
ftr-380	299	19	third	third	ADJ
ftr-380	299	20	parties	party	NOUN
ftr-380	299	21	would	would	AUX
ftr-380	299	22	provide	provide	VERB
ftr-380	299	23	a	a	DET
ftr-380	299	24	value	value	NOUN
ftr-380	299	25	for	for	ADP
ftr-380	299	26	the	the	DET
ftr-380	299	27	beans	bean	NOUN
ftr-380	299	28	used	use	VERB
ftr-380	299	29	in	in	ADP
ftr-380	299	30	brewing	brew	VERB
ftr-380	299	31	a	a	DET
ftr-380	299	32	cup	cup	NOUN
ftr-380	299	33	of	of	ADP
ftr-380	299	34	coffee	coffee	NOUN
ftr-380	299	35	for	for	ADP
ftr-380	299	36	retail	retail	ADJ
ftr-380	299	37	sale	sale	NOUN
ftr-380	299	38	.	.	PUNCT
ftr-380	300	1	(	(	PUNCT
ftr-380	300	2	h.	h.	PROPN
ftr-380	300	3	rep	rep	PROPN
ftr-380	300	4	.	.	PROPN
ftr-380	301	1	no	no	PROPN
ftr-380	301	2	.	.	NOUN
ftr-380	302	1	108	108	NUM
ftr-380	302	2	-	-	SYM
ftr-380	302	3	755	755	NUM
ftr-380	302	4	,	,	PUNCT
ftr-380	302	5	at	at	ADP
ftr-380	302	6	13	13	NUM
ftr-380	302	7	,	,	PUNCT
ftr-380	302	8	n.	n.	NOUN
ftr-380	302	9	27	27	NUM
ftr-380	302	10	(	(	PUNCT
ftr-380	302	11	2004	2004	NUM
ftr-380	302	12	)	)	PUNCT
ftr-380	302	13	)	)	PUNCT
ftr-380	303	1	*	*	PUNCT
ftr-380	303	2	one	one	PRON
ftr-380	303	3	is	be	AUX
ftr-380	303	4	left	leave	VERB
ftr-380	303	5	to	to	PART
ftr-380	303	6	wonder	wonder	VERB
ftr-380	303	7	whether	whether	SCONJ
ftr-380	303	8	starbucks	starbuck	NOUN
ftr-380	303	9	is	be	AUX
ftr-380	303	10	pleased	pleased	ADJ
ftr-380	303	11	that	that	SCONJ
ftr-380	303	12	its	its	PRON
ftr-380	303	13	lobbyists	lobbyist	NOUN
ftr-380	303	14	did	do	VERB
ftr-380	303	15	such	such	DET
ftr-380	303	16	a	a	DET
ftr-380	303	17	good	good	ADJ
ftr-380	303	18	job	job	NOUN
ftr-380	303	19	in	in	ADP
ftr-380	303	20	obtaining	obtain	VERB
ftr-380	303	21	as	as	ADV
ftr-380	303	22	much	much	ADJ
ftr-380	303	23	of	of	ADP
ftr-380	303	24	a	a	DET
ftr-380	303	25	benefit	benefit	NOUN
ftr-380	303	26	as	as	SCONJ
ftr-380	303	27	starbucks	starbuck	NOUN
ftr-380	303	28	gets	get	VERB
ftr-380	303	29	from	from	ADP
ftr-380	303	30	this	this	DET
ftr-380	303	31	obvious	obvious	ADJ
ftr-380	303	32	direction	direction	NOUN
ftr-380	303	33	to	to	ADP
ftr-380	303	34	the	the	DET
ftr-380	303	35	treasury	treasury	PROPN
ftr-380	303	36	department	department	PROPN
ftr-380	303	37	regarding	regard	VERB
ftr-380	303	38	what	what	PRON
ftr-380	303	39	the	the	DET
ftr-380	303	40	to	to	PART
ftr-380	303	41	-	-	PUNCT
ftr-380	303	42	be	be	AUX
ftr-380	303	43	-	-	PUNCT
ftr-380	303	44	promulgated	promulgate	VERB
ftr-380	303	45	regulations	regulation	NOUN
ftr-380	303	46	will	will	AUX
ftr-380	303	47	provide	provide	VERB
ftr-380	303	48	for	for	ADP
ftr-380	303	49	starbucks	starbuck	NOUN
ftr-380	303	50	or	or	CCONJ
ftr-380	303	51	whether	whether	SCONJ
ftr-380	303	52	starbucks	starbuck	NOUN
ftr-380	303	53	is	be	AUX
ftr-380	303	54	displeased	displeased	ADJ
ftr-380	303	55	that	that	SCONJ
ftr-380	303	56	it	it	PRON
ftr-380	303	57	did	do	AUX
ftr-380	303	58	not	not	PART
ftr-380	303	59	get	get	VERB
ftr-380	303	60	even	even	ADV
ftr-380	303	61	more	more	ADV
ftr-380	303	62	advantageous	advantageous	ADJ
ftr-380	303	63	treatment	treatment	NOUN
ftr-380	303	64	.	.	PUNCT
ftr-380	304	1	•	•	NOUN
ftr-380	304	2	this	this	DET
ftr-380	304	3	provision	provision	NOUN
ftr-380	304	4	resulted	result	VERB
ftr-380	304	5	from	from	ADP
ftr-380	304	6	efforts	effort	NOUN
ftr-380	304	7	to	to	PART
ftr-380	304	8	retain	retain	VERB
ftr-380	304	9	some	some	PRON
ftr-380	304	10	of	of	ADP
ftr-380	304	11	the	the	DET
ftr-380	304	12	tax	tax	NOUN
ftr-380	304	13	expenditure	expenditure	NOUN
ftr-380	304	14	benefits	benefit	NOUN
ftr-380	304	15	provided	provide	VERB
ftr-380	304	16	to	to	ADP
ftr-380	304	17	exporters	exporter	NOUN
ftr-380	304	18	by	by	ADP
ftr-380	304	19	the	the	DET
ftr-380	304	20	extraterritorial	extraterritorial	ADJ
ftr-380	304	21	income	income	NOUN
ftr-380	304	22	(	(	PUNCT
ftr-380	304	23	"	"	PUNCT
ftr-380	304	24	eti	eti	ADJ
ftr-380	304	25	"	"	PUNCT
ftr-380	304	26	)	)	PUNCT
ftr-380	304	27	regime	regime	NOUN
ftr-380	304	28	that	that	SCONJ
ftr-380	304	29	,	,	PUNCT
ftr-380	304	30	like	like	ADP
ftr-380	304	31	the	the	DET
ftr-380	304	32	domestic	domestic	ADJ
ftr-380	304	33	international	international	ADJ
ftr-380	304	34	sales	sale	NOUN
ftr-380	304	35	corporation	corporation	NOUN
ftr-380	304	36	(	(	PUNCT
ftr-380	304	37	"	"	PUNCT
ftr-380	304	38	disc	disc	NOUN
ftr-380	304	39	"	"	PUNCT
ftr-380	304	40	)	)	PUNCT
ftr-380	304	41	and	and	CCONJ
ftr-380	304	42	the	the	DET
ftr-380	304	43	foreign	foreign	ADJ
ftr-380	304	44	sales	sale	NOUN
ftr-380	304	45	corporation	corporation	NOUN
ftr-380	304	46	(	(	PUNCT
ftr-380	304	47	"	"	PUNCT
ftr-380	304	48	fsc	fsc	NOUN
ftr-380	304	49	"	"	PUNCT
ftr-380	304	50	)	)	PUNCT
ftr-380	304	51	regimes	regime	NOUN
ftr-380	304	52	before	before	ADP
ftr-380	304	53	it	it	PRON
ftr-380	304	54	,	,	PUNCT
ftr-380	304	55	were	be	AUX
ftr-380	304	56	found	find	VERB
ftr-380	304	57	to	to	PART
ftr-380	304	58	violate	violate	VERB
ftr-380	304	59	u.s	u.s	PROPN
ftr-380	304	60	.	.	PROPN
ftr-380	304	61	obligations	obligation	NOUN
ftr-380	304	62	under	under	ADP
ftr-380	304	63	international	international	ADJ
ftr-380	304	64	trade	trade	NOUN
ftr-380	304	65	agreements	agreement	NOUN
ftr-380	304	66	.	.	PUNCT
ftr-380	305	1	because	because	SCONJ
ftr-380	305	2	the	the	DET
ftr-380	305	3	objectionable	objectionable	ADJ
ftr-380	305	4	feature	feature	NOUN
ftr-380	305	5	of	of	ADP
ftr-380	305	6	the	the	DET
ftr-380	305	7	eti	eti	PROPN
ftr-380	305	8	,	,	PUNCT
ftr-380	305	9	fsc	fsc	PROPN
ftr-380	305	10	,	,	PUNCT
ftr-380	305	11	and	and	CCONJ
ftr-380	305	12	disc	disc	NOUN
ftr-380	305	13	regimes	regime	NOUN
ftr-380	305	14	was	be	AUX
ftr-380	305	15	that	that	SCONJ
ftr-380	305	16	they	they	PRON
ftr-380	305	17	provided	provide	VERB
ftr-380	305	18	tax	tax	NOUN
ftr-380	305	19	benefits	benefit	NOUN
ftr-380	305	20	only	only	ADV
ftr-380	305	21	for	for	ADP
ftr-380	305	22	certain	certain	ADJ
ftr-380	305	23	export	export	NOUN
ftr-380	305	24	activity	activity	NOUN
ftr-380	305	25	and	and	CCONJ
ftr-380	305	26	were	be	AUX
ftr-380	305	27	thus	thus	ADV
ftr-380	305	28	found	find	VERB
ftr-380	305	29	by	by	ADP
ftr-380	305	30	the	the	DET
ftr-380	305	31	world	world	NOUN
ftr-380	305	32	trade	trade	NOUN
ftr-380	305	33	organization	organization	NOUN
ftr-380	305	34	to	to	PART
ftr-380	305	35	provide	provide	VERB
ftr-380	305	36	for	for	ADP
ftr-380	305	37	prohibited	prohibit	VERB
ftr-380	305	38	export	export	NOUN
ftr-380	305	39	subsidies	subsidy	NOUN
ftr-380	305	40	,	,	PUNCT
ftr-380	305	41	the	the	DET
ftr-380	305	42	[	[	X
ftr-380	305	43	vol	vol	NOUN
ftr-380	305	44	8	8	NUM
ftr-380	305	45	:	:	PUNCT
ftr-380	305	46	si	si	PROPN
ftr-380	305	47	recent	recent	ADJ
ftr-380	305	48	developments	development	NOUN
ftr-380	305	49	in	in	ADP
ftr-380	305	50	federal	federal	ADJ
ftr-380	305	51	income	income	NOUN
ftr-380	305	52	taxation	taxation	NOUN
ftr-380	305	53	new	new	ADJ
ftr-380	305	54	deduction	deduction	NOUN
ftr-380	305	55	applies	apply	VERB
ftr-380	305	56	regardless	regardless	ADV
ftr-380	305	57	of	of	ADP
ftr-380	305	58	whether	whether	SCONJ
ftr-380	305	59	the	the	DET
ftr-380	305	60	manufactured	manufacture	VERB
ftr-380	305	61	goods	good	NOUN
ftr-380	305	62	are	be	AUX
ftr-380	305	63	exported	export	VERB
ftr-380	305	64	.	.	PUNCT
ftr-380	306	1	the	the	DET
ftr-380	306	2	deduction	deduction	NOUN
ftr-380	306	3	of	of	ADP
ftr-380	306	4	extraterritorial	extraterritorial	ADJ
ftr-380	306	5	income	income	NOUN
ftr-380	306	6	(	(	PUNCT
ftr-380	306	7	eti	eti	X
ftr-380	306	8	)	)	PUNCT
ftr-380	306	9	will	will	AUX
ftr-380	306	10	be	be	AUX
ftr-380	306	11	eliminated	eliminate	VERB
ftr-380	306	12	in	in	ADP
ftr-380	306	13	2007	2007	NUM
ftr-380	306	14	after	after	ADP
ftr-380	306	15	being	be	AUX
ftr-380	306	16	phased	phase	VERB
ftr-380	306	17	out	out	ADP
ftr-380	306	18	in	in	ADP
ftr-380	306	19	2005	2005	NUM
ftr-380	306	20	[	[	PUNCT
ftr-380	306	21	80	80	NUM
ftr-380	306	22	percent	percent	NOUN
ftr-380	306	23	deduction	deduction	NOUN
ftr-380	306	24	]	]	PUNCT
ftr-380	306	25	and	and	CCONJ
ftr-380	306	26	2006	2006	NUM
ftr-380	306	27	[	[	SYM
ftr-380	306	28	60	60	NUM
ftr-380	306	29	percent	percent	NOUN
ftr-380	306	30	deduction	deduction	NOUN
ftr-380	306	31	]	]	PUNCT
ftr-380	306	32	.	.	PUNCT
ftr-380	307	1	a	a	DET
ftr-380	307	2	wto	wto	PROPN
ftr-380	307	3	panel	panel	NOUN
ftr-380	307	4	has	have	AUX
ftr-380	307	5	found	find	VERB
ftr-380	307	6	the	the	DET
ftr-380	307	7	phase	phase	NOUN
ftr-380	307	8	-	-	PUNCT
ftr-380	307	9	out	out	NOUN
ftr-380	307	10	to	to	PART
ftr-380	307	11	be	be	AUX
ftr-380	307	12	itself	itself	PRON
ftr-380	307	13	in	in	ADP
ftr-380	307	14	violation	violation	NOUN
ftr-380	307	15	of	of	ADP
ftr-380	307	16	international	international	ADJ
ftr-380	307	17	trade	trade	NOUN
ftr-380	307	18	agreements	agreement	NOUN
ftr-380	307	19	.	.	PUNCT
ftr-380	308	1	a.	a.	NOUN
ftr-380	308	2	if	if	SCONJ
ftr-380	308	3	the	the	DET
ftr-380	308	4	statute	statute	NOUN
ftr-380	308	5	appears	appear	VERB
ftr-380	308	6	to	to	PART
ftr-380	308	7	have	have	VERB
ftr-380	308	8	a	a	DET
ftr-380	308	9	short	short	ADJ
ftr-380	308	10	shelf	shelf	NOUN
ftr-380	308	11	-	-	PUNCT
ftr-380	308	12	life	life	NOUN
ftr-380	308	13	,	,	PUNCT
ftr-380	308	14	the	the	DET
ftr-380	308	15	guidance	guidance	NOUN
ftr-380	308	16	under	under	ADP
ftr-380	308	17	it	it	PRON
ftr-380	308	18	should	should	AUX
ftr-380	308	19	be	be	AUX
ftr-380	308	20	even	even	ADV
ftr-380	308	21	more	more	ADV
ftr-380	308	22	ephemeral	ephemeral	ADJ
ftr-380	308	23	.	.	PUNCT
ftr-380	309	1	notice	notice	VERB
ftr-380	309	2	2005	2005	NUM
ftr-380	309	3	-	-	SYM
ftr-380	309	4	14	14	NUM
ftr-380	309	5	,	,	PUNCT
ftr-380	309	6	2005	2005	NUM
ftr-380	309	7	-	-	SYM
ftr-380	309	8	7	7	NUM
ftr-380	309	9	i.r.b	i.r.b	NOUN
ftr-380	309	10	.	.	PUNCT
ftr-380	310	1	498	498	NUM
ftr-380	310	2	(	(	PUNCT
ftr-380	310	3	1/19/05	1/19/05	NUM
ftr-380	310	4	)	)	PUNCT
ftr-380	310	5	.	.	PUNCT
ftr-380	311	1	lengthy	lengthy	ADJ
ftr-380	311	2	guidance	guidance	NOUN
ftr-380	311	3	on	on	ADP
ftr-380	311	4	the	the	DET
ftr-380	311	5	new	new	ADJ
ftr-380	311	6	manufacturing	manufacturing	NOUN
ftr-380	311	7	deduction	deduction	NOUN
ftr-380	311	8	.	.	PUNCT
ftr-380	312	1	pending	pende	VERB
ftr-380	312	2	promulgation	promulgation	NOUN
ftr-380	312	3	of	of	ADP
ftr-380	312	4	what	what	PRON
ftr-380	312	5	surely	surely	ADV
ftr-380	312	6	will	will	AUX
ftr-380	312	7	be	be	AUX
ftr-380	312	8	voluminous	voluminous	ADJ
ftr-380	312	9	regulations	regulation	NOUN
ftr-380	312	10	governing	govern	VERB
ftr-380	312	11	the	the	DET
ftr-380	312	12	allocation	allocation	NOUN
ftr-380	312	13	of	of	ADP
ftr-380	312	14	deductions	deduction	NOUN
ftr-380	312	15	,	,	PUNCT
ftr-380	312	16	expenses	expense	NOUN
ftr-380	312	17	,	,	PUNCT
ftr-380	312	18	and	and	CCONJ
ftr-380	312	19	losses	loss	NOUN
ftr-380	312	20	for	for	ADP
ftr-380	312	21	the	the	DET
ftr-380	312	22	purpose	purpose	NOUN
ftr-380	312	23	of	of	ADP
ftr-380	312	24	calculating	calculate	VERB
ftr-380	312	25	qualified	qualified	ADJ
ftr-380	312	26	production	production	NOUN
ftr-380	312	27	activities	activity	NOUN
ftr-380	312	28	income	income	NOUN
ftr-380	312	29	,	,	PUNCT
ftr-380	312	30	notice	notice	VERB
ftr-380	312	31	2005	2005	NUM
ftr-380	312	32	-	-	SYM
ftr-380	312	33	14	14	NUM
ftr-380	312	34	provides	provide	VERB
ftr-380	312	35	interim	interim	ADJ
ftr-380	312	36	guidance	guidance	NOUN
ftr-380	312	37	.	.	PUNCT
ftr-380	313	1	b.	b.	PROPN
ftr-380	313	2	proposed	propose	VERB
ftr-380	313	3	regulations	regulation	NOUN
ftr-380	313	4	.	.	PUNCT
ftr-380	314	1	reg-105847	reg-105847	NOUN
ftr-380	314	2	-	-	PUNCT
ftr-380	314	3	05	05	NUM
ftr-380	314	4	,	,	PUNCT
ftr-380	314	5	income	income	NOUN
ftr-380	314	6	attributable	attributable	ADJ
ftr-380	314	7	to	to	ADP
ftr-380	314	8	domestic	domestic	ADJ
ftr-380	314	9	production	production	NOUN
ftr-380	314	10	activities	activity	NOUN
ftr-380	314	11	,	,	PUNCT
ftr-380	314	12	70	70	NUM
ftr-380	314	13	f.r	f.r	NOUN
ftr-380	314	14	.	.	NOUN
ftr-380	314	15	67220	67220	NUM
ftr-380	314	16	(	(	PUNCT
ftr-380	314	17	11/4/05	11/4/05	NUM
ftr-380	314	18	)	)	PUNCT
ftr-380	314	19	.	.	PUNCT
ftr-380	315	1	massive	massive	ADJ
ftr-380	315	2	[	[	X
ftr-380	315	3	224	224	NUM
ftr-380	315	4	pages	page	NOUN
ftr-380	315	5	]	]	PUNCT
ftr-380	315	6	proposed	propose	VERB
ftr-380	315	7	regulations	regulation	NOUN
ftr-380	316	1	[	[	X
ftr-380	316	2	§	§	PROPN
ftr-380	316	3	§	§	PROPN
ftr-380	316	4	1.199	1.199	NUM
ftr-380	316	5	-	-	SYM
ftr-380	316	6	1	1	NUM
ftr-380	316	7	through	through	ADP
ftr-380	316	8	-8	-8	NOUN
ftr-380	316	9	]	]	PUNCT
ftr-380	316	10	deal	deal	NOUN
ftr-380	316	11	with	with	ADP
ftr-380	316	12	the	the	DET
ftr-380	316	13	deduction	deduction	NOUN
ftr-380	316	14	for	for	ADP
ftr-380	316	15	u.s	u.s	PROPN
ftr-380	316	16	.	.	PROPN
ftr-380	316	17	manufacturing	manufacture	VERB
ftr-380	316	18	income	income	NOUN
ftr-380	316	19	under	under	ADP
ftr-380	316	20	§	§	PROPN
ftr-380	316	21	199	199	NUM
ftr-380	316	22	.	.	PUNCT
ftr-380	317	1	the	the	DET
ftr-380	317	2	"	"	PUNCT
ftr-380	317	3	shrinking	shrink	VERB
ftr-380	317	4	back	back	ADV
ftr-380	317	5	"	"	PUNCT
ftr-380	317	6	concept	concept	NOUN
ftr-380	317	7	of	of	ADP
ftr-380	317	8	taking	take	VERB
ftr-380	317	9	the	the	DET
ftr-380	317	10	deduction	deduction	NOUN
ftr-380	317	11	for	for	ADP
ftr-380	317	12	only	only	ADV
ftr-380	317	13	the	the	DET
ftr-380	317	14	value	value	NOUN
ftr-380	317	15	of	of	ADP
ftr-380	317	16	the	the	DET
ftr-380	317	17	beans	bean	NOUN
ftr-380	317	18	in	in	ADP
ftr-380	317	19	a	a	DET
ftr-380	317	20	cup	cup	NOUN
ftr-380	317	21	of	of	ADP
ftr-380	317	22	brewed	brew	VERB
ftr-380	317	23	coffee	coffee	NOUN
ftr-380	317	24	,	,	PUNCT
ftr-380	317	25	or	or	CCONJ
ftr-380	317	26	for	for	ADP
ftr-380	317	27	the	the	DET
ftr-380	317	28	value	value	NOUN
ftr-380	317	29	of	of	ADP
ftr-380	317	30	the	the	DET
ftr-380	317	31	u.s.-manufactured	u.s.-manufactured	ADJ
ftr-380	317	32	shoelaces	shoelace	NOUN
ftr-380	317	33	on	on	ADP
ftr-380	317	34	a	a	DET
ftr-380	317	35	pair	pair	NOUN
ftr-380	317	36	of	of	ADP
ftr-380	317	37	foreign	foreign	ADJ
ftr-380	317	38	-	-	PUNCT
ftr-380	317	39	manufactured	manufacture	VERB
ftr-380	317	40	sneakers	sneaker	NOUN
ftr-380	317	41	is	be	AUX
ftr-380	317	42	being	be	AUX
ftr-380	317	43	much	much	ADV
ftr-380	317	44	discussed	discuss	VERB
ftr-380	317	45	.	.	PUNCT
ftr-380	318	1	5	5	X
ftr-380	318	2	.	.	PUNCT
ftr-380	318	3	the	the	DET
ftr-380	318	4	irs	irs	PROPN
ftr-380	318	5	attempts	attempt	VERB
ftr-380	318	6	to	to	PART
ftr-380	318	7	define	define	VERB
ftr-380	318	8	"	"	PUNCT
ftr-380	318	9	insurance	insurance	NOUN
ftr-380	318	10	"	"	PUNCT
ftr-380	318	11	in	in	ADP
ftr-380	318	12	terms	term	NOUN
ftr-380	318	13	of	of	ADP
ftr-380	318	14	risk	risk	NOUN
ftr-380	318	15	shifting	shift	VERB
ftr-380	318	16	and	and	CCONJ
ftr-380	318	17	risk	risk	NOUN
ftr-380	318	18	distribution	distribution	NOUN
ftr-380	318	19	,	,	PUNCT
ftr-380	318	20	which	which	PRON
ftr-380	318	21	means	mean	VERB
ftr-380	318	22	that	that	SCONJ
ftr-380	318	23	the	the	DET
ftr-380	318	24	insurance	insurance	NOUN
ftr-380	318	25	company	company	NOUN
ftr-380	318	26	must	must	AUX
ftr-380	318	27	insure	insure	VERB
ftr-380	318	28	more	more	ADJ
ftr-380	318	29	than	than	ADP
ftr-380	318	30	one	one	NUM
ftr-380	318	31	person	person	NOUN
ftr-380	318	32	.	.	PUNCT
ftr-380	319	1	note	note	VERB
ftr-380	319	2	how	how	SCONJ
ftr-380	319	3	twelve	twelve	NUM
ftr-380	319	4	singlemember	singlemember	NOUN
ftr-380	319	5	llcs	llcs	NOUN
ftr-380	319	6	may	may	AUX
ftr-380	319	7	or	or	CCONJ
ftr-380	319	8	may	may	AUX
ftr-380	319	9	not	not	PART
ftr-380	319	10	be	be	AUX
ftr-380	319	11	more	more	ADJ
ftr-380	319	12	than	than	ADP
ftr-380	319	13	one	one	NUM
ftr-380	319	14	person	person	NOUN
ftr-380	319	15	.	.	PUNCT
ftr-380	320	1	rev	rev	PROPN
ftr-380	320	2	.	.	PUNCT
ftr-380	321	1	rul	rul	PROPN
ftr-380	321	2	.	.	PROPN
ftr-380	321	3	200540	200540	NUM
ftr-380	321	4	,	,	PUNCT
ftr-380	321	5	2005	2005	NUM
ftr-380	321	6	-	-	SYM
ftr-380	321	7	27	27	NUM
ftr-380	321	8	i.r.b	i.r.b	NOUN
ftr-380	321	9	.	.	PUNCT
ftr-380	321	10	4	4	NUM
ftr-380	321	11	(	(	PUNCT
ftr-380	321	12	6/17/05	6/17/05	NUM
ftr-380	321	13	)	)	PUNCT
ftr-380	321	14	.	.	PUNCT
ftr-380	322	1	this	this	DET
ftr-380	322	2	ruling	ruling	NOUN
ftr-380	322	3	provides	provide	VERB
ftr-380	322	4	guidance	guidance	NOUN
ftr-380	322	5	to	to	PART
ftr-380	322	6	clarify	clarify	VERB
ftr-380	322	7	that	that	SCONJ
ftr-380	322	8	the	the	DET
ftr-380	322	9	elements	element	NOUN
ftr-380	322	10	of	of	ADP
ftr-380	322	11	risk	risk	NOUN
ftr-380	322	12	shifting	shift	VERB
ftr-380	322	13	and	and	CCONJ
ftr-380	322	14	risk	risk	NOUN
ftr-380	322	15	distribution	distribution	NOUN
ftr-380	322	16	must	must	AUX
ftr-380	322	17	be	be	AUX
ftr-380	322	18	present	present	ADJ
ftr-380	322	19	for	for	ADP
ftr-380	322	20	an	an	DET
ftr-380	322	21	arrangement	arrangement	NOUN
ftr-380	322	22	to	to	PART
ftr-380	322	23	be	be	AUX
ftr-380	322	24	considered	consider	VERB
ftr-380	322	25	insurance	insurance	NOUN
ftr-380	322	26	for	for	ADP
ftr-380	322	27	federal	federal	ADJ
ftr-380	322	28	income	income	NOUN
ftr-380	322	29	tax	tax	NOUN
ftr-380	322	30	purposes	purpose	NOUN
ftr-380	322	31	,	,	PUNCT
ftr-380	322	32	citing	cite	VERB
ftr-380	322	33	helvering	helvere	VERB
ftr-380	322	34	v.	v.	ADP
ftr-380	322	35	le	le	X
ftr-380	322	36	gierse	gierse	PROPN
ftr-380	322	37	,	,	PUNCT
ftr-380	322	38	312	312	NUM
ftr-380	322	39	u.s	u.s	PROPN
ftr-380	322	40	.	.	PROPN
ftr-380	322	41	531	531	NUM
ftr-380	322	42	(	(	PUNCT
ftr-380	322	43	1941	1941	NUM
ftr-380	322	44	)	)	PUNCT
ftr-380	322	45	.	.	PUNCT
ftr-380	323	1	four	four	NUM
ftr-380	323	2	situations	situation	NOUN
ftr-380	323	3	are	be	AUX
ftr-380	323	4	set	set	VERB
ftr-380	323	5	forth	forth	ADV
ftr-380	323	6	.	.	PUNCT
ftr-380	324	1	the	the	DET
ftr-380	324	2	first	first	ADJ
ftr-380	324	3	three	three	NUM
ftr-380	324	4	situations	situation	NOUN
ftr-380	324	5	are	be	AUX
ftr-380	324	6	held	hold	VERB
ftr-380	324	7	to	to	PART
ftr-380	324	8	be	be	AUX
ftr-380	324	9	"	"	PUNCT
ftr-380	324	10	not	not	PART
ftr-380	324	11	insurance	insurance	NOUN
ftr-380	324	12	"	"	PUNCT
ftr-380	324	13	and	and	CCONJ
ftr-380	324	14	they	they	PRON
ftr-380	324	15	involve	involve	VERB
ftr-380	324	16	an	an	DET
ftr-380	324	17	unrelated	unrelated	ADJ
ftr-380	324	18	person	person	NOUN
ftr-380	324	19	receiving	receive	VERB
ftr-380	324	20	premiums	premium	NOUN
ftr-380	324	21	to	to	PART
ftr-380	324	22	insure	insure	VERB
ftr-380	324	23	the	the	DET
ftr-380	324	24	risk	risk	NOUN
ftr-380	324	25	of	of	ADP
ftr-380	324	26	a	a	DET
ftr-380	324	27	single	single	ADJ
ftr-380	324	28	taxpayer	taxpayer	NOUN
ftr-380	324	29	that	that	PRON
ftr-380	324	30	operates	operate	VERB
ftr-380	324	31	a	a	DET
ftr-380	324	32	large	large	ADJ
ftr-380	324	33	fleet	fleet	NOUN
ftr-380	324	34	of	of	ADP
ftr-380	324	35	automotive	automotive	ADJ
ftr-380	324	36	vehicles	vehicle	NOUN
ftr-380	324	37	in	in	ADP
ftr-380	324	38	the	the	DET
ftr-380	324	39	courier	courier	NOUN
ftr-380	324	40	transport	transport	NOUN
ftr-380	324	41	business	business	NOUN
ftr-380	324	42	,	,	PUNCT
ftr-380	324	43	including	include	VERB
ftr-380	324	44	(	(	PUNCT
ftr-380	324	45	in	in	ADP
ftr-380	324	46	situation	situation	NOUN
ftr-380	324	47	3	3	NUM
ftr-380	324	48	)	)	PUNCT
ftr-380	324	49	twelve	twelve	NUM
ftr-380	324	50	single	single	ADJ
ftr-380	324	51	-	-	PUNCT
ftr-380	324	52	member	member	NOUN
ftr-380	324	53	llcs	llcs	NOUN
ftr-380	324	54	of	of	ADP
ftr-380	324	55	approximately	approximately	ADV
ftr-380	324	56	equal	equal	ADJ
ftr-380	324	57	size	size	NOUN
ftr-380	324	58	owned	own	VERB
ftr-380	324	59	by	by	ADP
ftr-380	324	60	the	the	DET
ftr-380	324	61	same	same	ADJ
ftr-380	324	62	person	person	NOUN
ftr-380	324	63	which	which	PRON
ftr-380	324	64	are	be	AUX
ftr-380	324	65	classified	classify	VERB
ftr-380	324	66	as	as	ADP
ftr-380	324	67	disregarded	disregarded	ADJ
ftr-380	324	68	entities	entity	NOUN
ftr-380	324	69	.	.	PUNCT
ftr-380	325	1	in	in	ADP
ftr-380	325	2	situation	situation	NOUN
ftr-380	325	3	4	4	NUM
ftr-380	325	4	,	,	PUNCT
ftr-380	325	5	each	each	PRON
ftr-380	325	6	of	of	ADP
ftr-380	325	7	those	those	DET
ftr-380	325	8	llcs	llcs	NOUN
ftr-380	325	9	elects	elect	NOUN
ftr-380	325	10	to	to	PART
ftr-380	325	11	be	be	AUX
ftr-380	325	12	classified	classify	VERB
ftr-380	325	13	as	as	ADP
ftr-380	325	14	an	an	DET
ftr-380	325	15	association	association	NOUN
ftr-380	325	16	,	,	PUNCT
ftr-380	325	17	and	and	CCONJ
ftr-380	325	18	the	the	DET
ftr-380	325	19	arrangement	arrangement	NOUN
ftr-380	325	20	is	be	AUX
ftr-380	325	21	held	hold	VERB
ftr-380	325	22	to	to	PART
ftr-380	325	23	be	be	AUX
ftr-380	325	24	"	"	PUNCT
ftr-380	325	25	insurance	insurance	NOUN
ftr-380	325	26	.	.	PUNCT
ftr-380	325	27	"	"	PUNCT
ftr-380	326	1	*	*	PUNCT
ftr-380	326	2	compare	compare	VERB
ftr-380	326	3	the	the	DET
ftr-380	326	4	different	different	ADJ
ftr-380	326	5	view	view	NOUN
ftr-380	326	6	of	of	ADP
ftr-380	326	7	insurance	insurance	NOUN
ftr-380	326	8	in	in	ADP
ftr-380	326	9	sears	sears	PROPN
ftr-380	326	10	,	,	PUNCT
ftr-380	326	11	roebuck	roebuck	PROPN
ftr-380	326	12	&	&	CCONJ
ftr-380	326	13	co.	co.	PROPN
ftr-380	327	1	v.	v.	PROPN
ftr-380	327	2	commissioner	commissioner	PROPN
ftr-380	327	3	,	,	PUNCT
ftr-380	327	4	972	972	NUM
ftr-380	327	5	f.2d	f.2d	NOUN
ftr-380	327	6	858	858	NUM
ftr-380	327	7	,	,	PUNCT
ftr-380	327	8	861	861	NUM
ftr-380	327	9	-	-	SYM
ftr-380	327	10	62	62	NUM
ftr-380	327	11	(	(	PUNCT
ftr-380	327	12	1992	1992	NUM
ftr-380	327	13	)	)	PUNCT
ftr-380	327	14	,	,	PUNCT
ftr-380	327	15	where	where	SCONJ
ftr-380	327	16	judge	judge	PROPN
ftr-380	327	17	easterbrook	easterbrook	PROPN
ftr-380	327	18	stated	state	VERB
ftr-380	327	19	:	:	PUNCT
ftr-380	327	20	what	what	PRON
ftr-380	327	21	is	be	AUX
ftr-380	327	22	"	"	PUNCT
ftr-380	327	23	insurance	insurance	NOUN
ftr-380	327	24	"	"	PUNCT
ftr-380	327	25	for	for	ADP
ftr-380	327	26	tax	tax	NOUN
ftr-380	327	27	purposes	purpose	NOUN
ftr-380	327	28	?	?	PUNCT
ftr-380	328	1	the	the	DET
ftr-380	328	2	code	code	NOUN
ftr-380	328	3	lacks	lack	VERB
ftr-380	328	4	a	a	DET
ftr-380	328	5	definition	definition	NOUN
ftr-380	328	6	.	.	PUNCT
ftr-380	329	1	le	le	PROPN
ftr-380	329	2	gierse	gierse	PROPN
ftr-380	329	3	mentions	mention	VERB
ftr-380	329	4	the	the	DET
ftr-380	329	5	combination	combination	NOUN
ftr-380	329	6	of	of	ADP
ftr-380	329	7	risk	risk	NOUN
ftr-380	329	8	2006	2006	NUM
ftr-380	329	9	]	]	PUNCT
ftr-380	329	10	florida	florida	PROPN
ftr-380	329	11	tax	tax	PROPN
ftr-380	329	12	review	review	NOUN
ftr-380	329	13	shifting	shift	VERB
ftr-380	329	14	and	and	CCONJ
ftr-380	329	15	risk	risk	NOUN
ftr-380	329	16	distribution	distribution	NOUN
ftr-380	329	17	,	,	PUNCT
ftr-380	329	18	but	but	CCONJ
ftr-380	329	19	it	it	PRON
ftr-380	329	20	is	be	AUX
ftr-380	329	21	a	a	DET
ftr-380	329	22	blunder	blunder	NOUN
ftr-380	329	23	to	to	PART
ftr-380	329	24	treat	treat	VERB
ftr-380	329	25	a	a	DET
ftr-380	329	26	phrase	phrase	NOUN
ftr-380	329	27	in	in	ADP
ftr-380	329	28	an	an	DET
ftr-380	329	29	opinion	opinion	NOUN
ftr-380	329	30	as	as	SCONJ
ftr-380	329	31	if	if	SCONJ
ftr-380	329	32	it	it	PRON
ftr-380	329	33	were	be	AUX
ftr-380	329	34	statutory	statutory	ADJ
ftr-380	329	35	language	language	NOUN
ftr-380	329	36	...	...	PUNCT
ftr-380	330	1	corporations	corporation	NOUN
ftr-380	330	2	accordingly	accordingly	ADV
ftr-380	330	3	do	do	AUX
ftr-380	330	4	not	not	PART
ftr-380	330	5	insure	insure	VERB
ftr-380	330	6	to	to	PART
ftr-380	330	7	protect	protect	VERB
ftr-380	330	8	their	their	PRON
ftr-380	330	9	wealth	wealth	NOUN
ftr-380	330	10	and	and	CCONJ
ftr-380	330	11	future	future	ADJ
ftr-380	330	12	income	income	NOUN
ftr-380	330	13	,	,	PUNCT
ftr-380	330	14	as	as	SCONJ
ftr-380	330	15	natural	natural	ADJ
ftr-380	330	16	persons	person	NOUN
ftr-380	330	17	do	do	VERB
ftr-380	330	18	,	,	PUNCT
ftr-380	330	19	or	or	CCONJ
ftr-380	330	20	to	to	PART
ftr-380	330	21	provide	provide	VERB
ftr-380	330	22	income	income	NOUN
ftr-380	330	23	replacement	replacement	NOUN
ftr-380	330	24	or	or	CCONJ
ftr-380	330	25	a	a	DET
ftr-380	330	26	substitute	substitute	NOUN
ftr-380	330	27	for	for	ADP
ftr-380	330	28	bequests	bequest	NOUN
ftr-380	330	29	to	to	ADP
ftr-380	330	30	their	their	PRON
ftr-380	330	31	heirs	heir	NOUN
ftr-380	330	32	(	(	PUNCT
ftr-380	330	33	which	which	PRON
ftr-380	330	34	is	be	AUX
ftr-380	330	35	why	why	SCONJ
ftr-380	330	36	natural	natural	ADJ
ftr-380	330	37	persons	person	NOUN
ftr-380	330	38	buy	buy	VERB
ftr-380	330	39	life	life	NOUN
ftr-380	330	40	insurance	insurance	NOUN
ftr-380	330	41	)	)	PUNCT
ftr-380	330	42	.	.	PUNCT
ftr-380	331	1	investors	investor	NOUN
ftr-380	331	2	can	can	AUX
ftr-380	331	3	"	"	PUNCT
ftr-380	331	4	insure	insure	VERB
ftr-380	331	5	"	"	PUNCT
ftr-380	331	6	against	against	ADP
ftr-380	331	7	large	large	ADJ
ftr-380	331	8	risks	risk	NOUN
ftr-380	331	9	in	in	ADP
ftr-380	331	10	one	one	NUM
ftr-380	331	11	line	line	NOUN
ftr-380	331	12	of	of	ADP
ftr-380	331	13	business	business	NOUN
ftr-380	331	14	more	more	ADV
ftr-380	331	15	cheaply	cheaply	ADV
ftr-380	331	16	than	than	SCONJ
ftr-380	331	17	do	do	VERB
ftr-380	331	18	corporations	corporation	NOUN
ftr-380	331	19	,	,	PUNCT
ftr-380	331	20	without	without	ADP
ftr-380	331	21	the	the	DET
ftr-380	331	22	moral	moral	ADJ
ftr-380	331	23	hazard	hazard	NOUN
ftr-380	331	24	and	and	CCONJ
ftr-380	331	25	adverse	adverse	ADJ
ftr-380	331	26	selection	selection	NOUN
ftr-380	331	27	and	and	CCONJ
ftr-380	331	28	loading	loading	NOUN
ftr-380	331	29	costs	cost	NOUN
ftr-380	331	30	:	:	PUNCT
ftr-380	331	31	they	they	PRON
ftr-380	331	32	diversify	diversify	VERB
ftr-380	331	33	their	their	PRON
ftr-380	331	34	portfolios	portfolio	NOUN
ftr-380	331	35	of	of	ADP
ftr-380	331	36	stock	stock	NOUN
ftr-380	331	37	.	.	PUNCT
ftr-380	332	1	instead	instead	ADV
ftr-380	332	2	corporations	corporation	NOUN
ftr-380	332	3	insure	insure	VERB
ftr-380	332	4	to	to	PART
ftr-380	332	5	spread	spread	VERB
ftr-380	332	6	the	the	DET
ftr-380	332	7	costs	cost	NOUN
ftr-380	332	8	of	of	ADP
ftr-380	332	9	casualties	casualty	NOUN
ftr-380	332	10	over	over	ADP
ftr-380	332	11	time	time	NOUN
ftr-380	332	12	.	.	PUNCT
ftr-380	333	1	6	6	X
ftr-380	333	2	.	.	X
ftr-380	333	3	tool	tool	NOUN
ftr-380	333	4	allowance	allowance	NOUN
ftr-380	333	5	is	be	AUX
ftr-380	333	6	not	not	PART
ftr-380	333	7	paid	pay	VERB
ftr-380	333	8	under	under	ADP
ftr-380	333	9	an	an	DET
ftr-380	333	10	accountable	accountable	ADJ
ftr-380	333	11	plan	plan	NOUN
ftr-380	333	12	.	.	PUNCT
ftr-380	334	1	rev	rev	PROPN
ftr-380	334	2	.	.	PROPN
ftr-380	335	1	rul	rul	PROPN
ftr-380	335	2	.	.	PUNCT
ftr-380	335	3	2005	2005	NUM
ftr-380	335	4	-	-	SYM
ftr-380	335	5	52	52	NUM
ftr-380	335	6	,	,	PUNCT
ftr-380	335	7	2005	2005	NUM
ftr-380	335	8	-	-	SYM
ftr-380	335	9	35	35	NUM
ftr-380	335	10	i.r.b	i.r.b	NOUN
ftr-380	335	11	.	.	PUNCT
ftr-380	336	1	423	423	NUM
ftr-380	336	2	(	(	PUNCT
ftr-380	336	3	8/3/05	8/3/05	NUM
ftr-380	336	4	)	)	PUNCT
ftr-380	336	5	.	.	PUNCT
ftr-380	337	1	a	a	DET
ftr-380	337	2	tool	tool	NOUN
ftr-380	337	3	allowance	allowance	NOUN
ftr-380	337	4	paid	pay	VERB
ftr-380	337	5	by	by	ADP
ftr-380	337	6	an	an	DET
ftr-380	337	7	employer	employer	NOUN
ftr-380	337	8	in	in	ADP
ftr-380	337	9	the	the	DET
ftr-380	337	10	automobile	automobile	NOUN
ftr-380	337	11	repair	repair	NOUN
ftr-380	337	12	and	and	CCONJ
ftr-380	337	13	maintenance	maintenance	NOUN
ftr-380	337	14	business	business	NOUN
ftr-380	337	15	to	to	ADP
ftr-380	337	16	its	its	PRON
ftr-380	337	17	service	service	NOUN
ftr-380	337	18	technicians	technician	NOUN
ftr-380	337	19	based	base	VERB
ftr-380	337	20	upon	upon	SCONJ
ftr-380	337	21	the	the	DET
ftr-380	337	22	numbers	number	NOUN
ftr-380	337	23	of	of	ADP
ftr-380	337	24	hours	hour	NOUN
ftr-380	337	25	worked	work	VERB
ftr-380	337	26	by	by	ADP
ftr-380	337	27	each	each	DET
ftr-380	337	28	service	service	NOUN
ftr-380	337	29	technician	technician	NOUN
ftr-380	337	30	is	be	AUX
ftr-380	337	31	not	not	PART
ftr-380	337	32	an	an	DET
ftr-380	337	33	accountable	accountable	ADJ
ftr-380	337	34	plan	plan	NOUN
ftr-380	337	35	such	such	ADJ
ftr-380	337	36	that	that	SCONJ
ftr-380	337	37	the	the	DET
ftr-380	337	38	payments	payment	NOUN
ftr-380	337	39	are	be	AUX
ftr-380	337	40	excluded	exclude	VERB
ftr-380	337	41	from	from	ADP
ftr-380	337	42	the	the	DET
ftr-380	337	43	employees	employee	NOUN
ftr-380	337	44	'	'	PART
ftr-380	337	45	gross	gross	ADJ
ftr-380	337	46	income	income	NOUN
ftr-380	337	47	and	and	CCONJ
ftr-380	337	48	exempt	exempt	ADJ
ftr-380	337	49	from	from	ADP
ftr-380	337	50	the	the	DET
ftr-380	337	51	withholding	withholding	NOUN
ftr-380	337	52	and	and	CCONJ
ftr-380	337	53	payment	payment	NOUN
ftr-380	337	54	of	of	ADP
ftr-380	337	55	employment	employment	NOUN
ftr-380	337	56	taxes	taxis	NOUN
ftr-380	337	57	because	because	SCONJ
ftr-380	337	58	it	it	PRON
ftr-380	337	59	fails	fail	VERB
ftr-380	337	60	to	to	PART
ftr-380	337	61	meet	meet	VERB
ftr-380	337	62	both	both	CCONJ
ftr-380	337	63	the	the	DET
ftr-380	337	64	"	"	PUNCT
ftr-380	337	65	substantiation	substantiation	NOUN
ftr-380	337	66	"	"	PUNCT
ftr-380	337	67	and	and	CCONJ
ftr-380	337	68	the	the	DET
ftr-380	337	69	"	"	PUNCT
ftr-380	337	70	return	return	NOUN
ftr-380	337	71	of	of	ADP
ftr-380	337	72	excess	excess	ADJ
ftr-380	337	73	"	"	PUNCT
ftr-380	337	74	requirements	requirement	NOUN
ftr-380	337	75	(	(	PUNCT
ftr-380	337	76	although	although	SCONJ
ftr-380	337	77	it	it	PRON
ftr-380	337	78	does	do	AUX
ftr-380	337	79	meet	meet	VERB
ftr-380	337	80	the	the	DET
ftr-380	337	81	"	"	PUNCT
ftr-380	337	82	business	business	NOUN
ftr-380	337	83	connection	connection	NOUN
ftr-380	337	84	"	"	PUNCT
ftr-380	337	85	requirement	requirement	NOUN
ftr-380	337	86	)	)	PUNCT
ftr-380	337	87	.	.	PUNCT
ftr-380	338	1	the	the	DET
ftr-380	338	2	set	set	VERB
ftr-380	338	3	amount	amount	NOUN
ftr-380	338	4	for	for	ADP
ftr-380	338	5	each	each	DET
ftr-380	338	6	hour	hour	NOUN
ftr-380	338	7	worked	work	VERB
ftr-380	338	8	paid	pay	VERB
ftr-380	338	9	by	by	ADP
ftr-380	338	10	the	the	DET
ftr-380	338	11	automobile	automobile	NOUN
ftr-380	338	12	repair	repair	NOUN
ftr-380	338	13	business	business	NOUN
ftr-380	338	14	to	to	ADP
ftr-380	338	15	the	the	DET
ftr-380	338	16	employee	employee	NOUN
ftr-380	338	17	-	-	PUNCT
ftr-380	338	18	mechanics	mechanic	NOUN
ftr-380	338	19	,	,	PUNCT
ftr-380	338	20	who	who	PRON
ftr-380	338	21	were	be	AUX
ftr-380	338	22	required	require	VERB
ftr-380	338	23	to	to	PART
ftr-380	338	24	purchase	purchase	VERB
ftr-380	338	25	their	their	PRON
ftr-380	338	26	own	own	ADJ
ftr-380	338	27	tools	tool	NOUN
ftr-380	338	28	,	,	PUNCT
ftr-380	338	29	as	as	ADP
ftr-380	338	30	a	a	DET
ftr-380	338	31	"	"	PUNCT
ftr-380	338	32	tool	tool	NOUN
ftr-380	338	33	allowance	allowance	NOUN
ftr-380	338	34	"	"	PUNCT
ftr-380	338	35	was	be	AUX
ftr-380	338	36	includable	includable	ADJ
ftr-380	338	37	in	in	ADP
ftr-380	338	38	gross	gross	ADJ
ftr-380	338	39	income	income	NOUN
ftr-380	338	40	as	as	ADP
ftr-380	338	41	an	an	DET
ftr-380	338	42	itemized	itemize	VERB
ftr-380	338	43	employee	employee	NOUN
ftr-380	338	44	business	business	NOUN
ftr-380	338	45	expense	expense	NOUN
ftr-380	338	46	deduction	deduction	NOUN
ftr-380	338	47	,	,	PUNCT
ftr-380	338	48	because	because	SCONJ
ftr-380	338	49	employees	employee	NOUN
ftr-380	338	50	were	be	AUX
ftr-380	338	51	not	not	PART
ftr-380	338	52	required	require	VERB
ftr-380	338	53	to	to	PART
ftr-380	338	54	provide	provide	VERB
ftr-380	338	55	any	any	DET
ftr-380	338	56	substantiation	substantiation	NOUN
ftr-380	338	57	of	of	ADP
ftr-380	338	58	expenses	expense	NOUN
ftr-380	338	59	incurred	incur	VERB
ftr-380	338	60	for	for	ADP
ftr-380	338	61	tools	tool	NOUN
ftr-380	338	62	and	and	CCONJ
ftr-380	338	63	employer	employer	NOUN
ftr-380	338	64	did	do	AUX
ftr-380	338	65	not	not	PART
ftr-380	338	66	require	require	VERB
ftr-380	338	67	employees	employee	NOUN
ftr-380	338	68	to	to	PART
ftr-380	338	69	return	return	VERB
ftr-380	338	70	any	any	DET
ftr-380	338	71	portion	portion	NOUN
ftr-380	338	72	of	of	ADP
ftr-380	338	73	the	the	DET
ftr-380	338	74	tool	tool	NOUN
ftr-380	338	75	allowances	allowance	NOUN
ftr-380	338	76	that	that	PRON
ftr-380	338	77	exceeded	exceed	VERB
ftr-380	338	78	their	their	PRON
ftr-380	338	79	actual	actual	ADJ
ftr-380	338	80	expenses	expense	NOUN
ftr-380	338	81	.	.	PUNCT
ftr-380	339	1	a.	a.	NOUN
ftr-380	339	2	to	to	ADP
ftr-380	339	3	the	the	DET
ftr-380	339	4	same	same	ADJ
ftr-380	339	5	effect	effect	NOUN
ftr-380	339	6	.	.	PUNCT
ftr-380	340	1	namyst	namyst	NOUN
ftr-380	340	2	v.	v.	PROPN
ftr-380	340	3	commissioner	commissioner	PROPN
ftr-380	340	4	,	,	PUNCT
ftr-380	340	5	t.c	t.c	PROPN
ftr-380	340	6	.	.	PROPN
ftr-380	340	7	memo	memo	NOUN
ftr-380	340	8	.	.	PUNCT
ftr-380	341	1	2004	2004	NUM
ftr-380	341	2	-	-	SYM
ftr-380	341	3	263	263	NUM
ftr-380	341	4	(	(	PUNCT
ftr-380	341	5	11/17/04	11/17/04	PROPN
ftr-380	341	6	)	)	PUNCT
ftr-380	341	7	.	.	PUNCT
ftr-380	342	1	reg	reg	NOUN
ftr-380	342	2	.	.	PUNCT
ftr-380	343	1	§	§	PROPN
ftr-380	343	2	1.62	1.62	NUM
ftr-380	343	3	-	-	PUNCT
ftr-380	343	4	2(f	2(f	NUM
ftr-380	343	5	)	)	PUNCT
ftr-380	343	6	conditions	condition	NOUN
ftr-380	343	7	application	application	NOUN
ftr-380	343	8	of	of	ADP
ftr-380	343	9	the	the	DET
ftr-380	343	10	netting	net	VERB
ftr-380	343	11	rule	rule	NOUN
ftr-380	343	12	[	[	X
ftr-380	343	13	permitting	permit	VERB
ftr-380	343	14	an	an	DET
ftr-380	343	15	above	above	ADP
ftr-380	343	16	-	-	PUNCT
ftr-380	343	17	the	the	DET
ftr-380	343	18	-	-	PUNCT
ftr-380	343	19	line	line	NOUN
ftr-380	343	20	deduction	deduction	NOUN
ftr-380	343	21	of	of	ADP
ftr-380	343	22	employee	employee	NOUN
ftr-380	343	23	business	business	NOUN
ftr-380	343	24	expenses	expense	NOUN
ftr-380	343	25	pursuant	pursuant	ADJ
ftr-380	343	26	to	to	ADP
ftr-380	343	27	an	an	DET
ftr-380	343	28	accountable	accountable	ADJ
ftr-380	343	29	plan	plan	NOUN
ftr-380	343	30	]	]	PUNCT
ftr-380	343	31	on	on	ADP
ftr-380	343	32	the	the	DET
ftr-380	343	33	employee	employee	NOUN
ftr-380	343	34	being	be	AUX
ftr-380	343	35	required	require	VERB
ftr-380	343	36	to	to	PART
ftr-380	343	37	return	return	VERB
ftr-380	343	38	excess	excess	ADJ
ftr-380	343	39	advances	advance	NOUN
ftr-380	343	40	to	to	ADP
ftr-380	343	41	the	the	DET
ftr-380	343	42	employer	employer	NOUN
ftr-380	343	43	.	.	PUNCT
ftr-380	344	1	the	the	DET
ftr-380	344	2	taxpayer	taxpayer	NOUN
ftr-380	344	3	,	,	PUNCT
ftr-380	344	4	instead	instead	ADV
ftr-380	344	5	,	,	PUNCT
ftr-380	344	6	was	be	AUX
ftr-380	344	7	required	require	VERB
ftr-380	344	8	to	to	PART
ftr-380	344	9	include	include	VERB
ftr-380	344	10	expense	expense	NOUN
ftr-380	344	11	reimbursements	reimbursement	NOUN
ftr-380	344	12	in	in	ADP
ftr-380	344	13	gross	gross	ADJ
ftr-380	344	14	income	income	NOUN
ftr-380	344	15	because	because	SCONJ
ftr-380	344	16	although	although	SCONJ
ftr-380	344	17	he	he	PRON
ftr-380	344	18	was	be	AUX
ftr-380	344	19	required	require	VERB
ftr-380	344	20	to	to	ADP
ftr-380	344	21	[	[	X
ftr-380	344	22	and	and	CCONJ
ftr-380	344	23	did	do	AUX
ftr-380	344	24	meticulously	meticulously	ADV
ftr-380	344	25	]	]	PUNCT
ftr-380	344	26	account	account	NOUN
ftr-380	344	27	to	to	ADP
ftr-380	344	28	the	the	DET
ftr-380	344	29	employer	employer	NOUN
ftr-380	344	30	for	for	ADP
ftr-380	344	31	his	his	PRON
ftr-380	344	32	expenses	expense	NOUN
ftr-380	344	33	,	,	PUNCT
ftr-380	344	34	the	the	DET
ftr-380	344	35	taxpayer	taxpayer	NOUN
ftr-380	344	36	was	be	AUX
ftr-380	344	37	not	not	PART
ftr-380	344	38	obligated	obligate	VERB
ftr-380	344	39	to	to	PART
ftr-380	344	40	return	return	VERB
ftr-380	344	41	any	any	DET
ftr-380	344	42	excess	excess	ADJ
ftr-380	344	43	advances	advance	NOUN
ftr-380	344	44	to	to	ADP
ftr-380	344	45	the	the	DET
ftr-380	344	46	employer	employer	NOUN
ftr-380	344	47	.	.	PUNCT
ftr-380	345	1	(	(	PUNCT
ftr-380	345	2	1	1	X
ftr-380	345	3	)	)	PUNCT
ftr-380	345	4	affirmed	affirm	VERB
ftr-380	345	5	.	.	PUNCT
ftr-380	346	1	namyst	namyst	PROPN
ftr-380	346	2	v.	v.	PROPN
ftr-380	346	3	commissioner	commissioner	PROPN
ftr-380	346	4	,	,	PUNCT
ftr-380	346	5	435	435	NUM
ftr-380	346	6	f.3d	f.3d	NUM
ftr-380	346	7	910	910	NUM
ftr-380	346	8	,	,	PUNCT
ftr-380	346	9	2006	2006	NUM
ftr-380	346	10	-	-	SYM
ftr-380	346	11	1	1	NUM
ftr-380	346	12	u.s.t.c	u.s.t.c	PROPN
ftr-380	346	13	.	.	PROPN
ftr-380	346	14	50,163	50,163	NUM
ftr-380	346	15	(	(	PUNCT
ftr-380	346	16	8th	8th	ADJ
ftr-380	346	17	cir	cir	NOUN
ftr-380	346	18	.	.	PUNCT
ftr-380	347	1	1/27/06	1/27/06	NUM
ftr-380	347	2	)	)	PUNCT
ftr-380	347	3	.	.	PUNCT
ftr-380	348	1	these	these	DET
ftr-380	348	2	payments	payment	NOUN
ftr-380	348	3	did	do	AUX
ftr-380	348	4	not	not	PART
ftr-380	348	5	meet	meet	VERB
ftr-380	348	6	the	the	DET
ftr-380	348	7	standards	standard	NOUN
ftr-380	348	8	set	set	VERB
ftr-380	348	9	forth	forth	ADP
ftr-380	348	10	in	in	ADP
ftr-380	348	11	reg	reg	NOUN
ftr-380	348	12	.	.	PUNCT
ftr-380	349	1	§	§	PROPN
ftr-380	349	2	1.62	1.62	NUM
ftr-380	349	3	-	-	SYM
ftr-380	349	4	2	2	NUM
ftr-380	349	5	for	for	ADP
ftr-380	349	6	payments	payment	NOUN
ftr-380	349	7	to	to	PART
ftr-380	349	8	qualify	qualify	VERB
ftr-380	349	9	as	as	ADP
ftr-380	349	10	being	be	AUX
ftr-380	349	11	part	part	NOUN
ftr-380	349	12	of	of	ADP
ftr-380	349	13	an	an	DET
ftr-380	349	14	"	"	PUNCT
ftr-380	349	15	accountable	accountable	ADJ
ftr-380	349	16	plan	plan	NOUN
ftr-380	349	17	"	"	PUNCT
ftr-380	349	18	because	because	SCONJ
ftr-380	349	19	the	the	DET
ftr-380	349	20	payments	payment	NOUN
ftr-380	349	21	were	be	AUX
ftr-380	349	22	not	not	PART
ftr-380	349	23	differentiated	differentiate	VERB
ftr-380	349	24	between	between	ADP
ftr-380	349	25	reimbursements	reimbursement	NOUN
ftr-380	349	26	of	of	ADP
ftr-380	349	27	expenses	expense	NOUN
ftr-380	349	28	and	and	CCONJ
ftr-380	349	29	for	for	ADP
ftr-380	349	30	payments	payment	NOUN
ftr-380	349	31	[	[	X
ftr-380	349	32	vol	vol	NOUN
ftr-380	349	33	.	.	PUNCT
ftr-380	350	1	8	8	NUM
ftr-380	350	2	:	:	PUNCT
ftr-380	350	3	si	si	PROPN
ftr-380	350	4	recent	recent	ADJ
ftr-380	350	5	developments	development	NOUN
ftr-380	350	6	in	in	ADP
ftr-380	350	7	federal	federal	ADJ
ftr-380	350	8	income	income	NOUN
ftr-380	350	9	taxation	taxation	NOUN
ftr-380	350	10	with	with	ADP
ftr-380	350	11	respect	respect	NOUN
ftr-380	350	12	to	to	ADP
ftr-380	350	13	tools	tool	NOUN
ftr-380	350	14	.	.	PUNCT
ftr-380	351	1	the	the	DET
ftr-380	351	2	court	court	NOUN
ftr-380	351	3	affirmed	affirm	VERB
ftr-380	351	4	the	the	DET
ftr-380	351	5	tax	tax	NOUN
ftr-380	351	6	court	court	NOUN
ftr-380	351	7	's	's	PART
ftr-380	351	8	refusal	refusal	NOUN
ftr-380	351	9	to	to	PART
ftr-380	351	10	treat	treat	VERB
ftr-380	351	11	substantiated	substantiated	ADJ
ftr-380	351	12	payments	payment	NOUN
ftr-380	351	13	as	as	SCONJ
ftr-380	351	14	made	make	VERB
ftr-380	351	15	under	under	ADP
ftr-380	351	16	a	a	DET
ftr-380	351	17	qualified	qualified	ADJ
ftr-380	351	18	accountable	accountable	ADJ
ftr-380	351	19	plan	plan	NOUN
ftr-380	351	20	while	while	SCONJ
ftr-380	351	21	treating	treat	VERB
ftr-380	351	22	unsubstantiated	unsubstantiated	ADJ
ftr-380	351	23	payments	payment	NOUN
ftr-380	351	24	as	as	ADP
ftr-380	351	25	payments	payment	NOUN
ftr-380	351	26	under	under	ADP
ftr-380	351	27	a	a	DET
ftr-380	351	28	nonaccountable	nonaccountable	ADJ
ftr-380	351	29	plan	plan	NOUN
ftr-380	351	30	because	because	SCONJ
ftr-380	351	31	the	the	DET
ftr-380	351	32	plan	plan	NOUN
ftr-380	351	33	as	as	ADP
ftr-380	351	34	a	a	DET
ftr-380	351	35	whole	whole	NOUN
ftr-380	351	36	must	must	AUX
ftr-380	351	37	meet	meet	VERB
ftr-380	351	38	the	the	DET
ftr-380	351	39	requirements	requirement	NOUN
ftr-380	351	40	of	of	ADP
ftr-380	351	41	an	an	DET
ftr-380	351	42	accountable	accountable	ADJ
ftr-380	351	43	plan	plan	NOUN
ftr-380	351	44	for	for	ADP
ftr-380	351	45	such	such	ADJ
ftr-380	351	46	treatment	treatment	NOUN
ftr-380	351	47	.	.	PUNCT
ftr-380	352	1	7	7	X
ftr-380	352	2	.	.	X
ftr-380	352	3	the	the	DET
ftr-380	352	4	deduction	deduction	NOUN
ftr-380	352	5	for	for	ADP
ftr-380	352	6	the	the	DET
ftr-380	352	7	cost	cost	NOUN
ftr-380	352	8	of	of	ADP
ftr-380	352	9	clothing	clothing	NOUN
ftr-380	352	10	purchased	purchase	VERB
ftr-380	352	11	under	under	ADP
ftr-380	352	12	a	a	DET
ftr-380	352	13	"	"	PUNCT
ftr-380	352	14	once	once	ADV
ftr-380	352	15	-	-	PUNCT
ftr-380	352	16	wear	wear	VERB
ftr-380	352	17	"	"	PUNCT
ftr-380	352	18	policy	policy	NOUN
ftr-380	352	19	was	be	AUX
ftr-380	352	20	disallowed	disallow	VERB
ftr-380	352	21	because	because	SCONJ
ftr-380	352	22	the	the	DET
ftr-380	352	23	clothing	clothing	NOUN
ftr-380	352	24	was	be	AUX
ftr-380	352	25	not	not	PART
ftr-380	352	26	unsuitable	unsuitable	ADJ
ftr-380	352	27	for	for	ADP
ftr-380	352	28	personal	personal	ADJ
ftr-380	352	29	wear	wear	NOUN
ftr-380	352	30	.	.	PUNCT
ftr-380	353	1	deihl	deihl	PROPN
ftr-380	353	2	v.	v.	PROPN
ftr-380	353	3	commissioner	commissioner	PROPN
ftr-380	353	4	,	,	PUNCT
ftr-380	353	5	t.c	t.c	PROPN
ftr-380	353	6	.	.	PROPN
ftr-380	353	7	memo	memo	NOUN
ftr-380	353	8	.	.	PUNCT
ftr-380	354	1	2005287	2005287	NUM
ftr-380	354	2	(	(	PUNCT
ftr-380	354	3	12/15/05	12/15/05	NUM
ftr-380	354	4	)	)	PUNCT
ftr-380	354	5	.	.	PUNCT
ftr-380	355	1	the	the	DET
ftr-380	355	2	tax	tax	NOUN
ftr-380	355	3	court	court	NOUN
ftr-380	355	4	(	(	PUNCT
ftr-380	355	5	judge	judge	PROPN
ftr-380	355	6	wherry	wherry	PROPN
ftr-380	355	7	)	)	PUNCT
ftr-380	355	8	held	hold	VERB
ftr-380	355	9	inter	inter	ADJ
ftr-380	355	10	alia	alia	NOUN
ftr-380	355	11	that	that	SCONJ
ftr-380	355	12	clothing	clothing	NOUN
ftr-380	355	13	to	to	PART
ftr-380	355	14	be	be	AUX
ftr-380	355	15	worn	wear	VERB
ftr-380	355	16	only	only	ADV
ftr-380	355	17	once	once	ADV
ftr-380	355	18	at	at	ADP
ftr-380	355	19	conventions	convention	NOUN
ftr-380	355	20	or	or	CCONJ
ftr-380	355	21	other	other	ADJ
ftr-380	355	22	promotional	promotional	ADJ
ftr-380	355	23	meetings	meeting	NOUN
ftr-380	355	24	was	be	AUX
ftr-380	355	25	not	not	PART
ftr-380	355	26	deductible	deductible	ADJ
ftr-380	355	27	under	under	ADP
ftr-380	355	28	the	the	DET
ftr-380	355	29	test	test	NOUN
ftr-380	355	30	that	that	SCONJ
ftr-380	355	31	it	it	PRON
ftr-380	355	32	must	must	AUX
ftr-380	355	33	be	be	AUX
ftr-380	355	34	"	"	PUNCT
ftr-380	355	35	not	not	PART
ftr-380	355	36	suitable	suitable	ADJ
ftr-380	355	37	for	for	ADP
ftr-380	355	38	general	general	ADJ
ftr-380	355	39	or	or	CCONJ
ftr-380	355	40	personal	personal	ADJ
ftr-380	355	41	wear	wear	NOUN
ftr-380	355	42	"	"	PUNCT
ftr-380	355	43	as	as	SCONJ
ftr-380	355	44	applied	apply	VERB
ftr-380	355	45	objectively	objectively	ADV
ftr-380	355	46	.	.	PUNCT
ftr-380	356	1	the	the	DET
ftr-380	356	2	clothing	clothing	NOUN
ftr-380	356	3	would	would	AUX
ftr-380	356	4	not	not	PART
ftr-380	356	5	meet	meet	VERB
ftr-380	356	6	that	that	DET
ftr-380	356	7	test	test	NOUN
ftr-380	356	8	under	under	ADP
ftr-380	356	9	a	a	DET
ftr-380	356	10	subjective	subjective	ADJ
ftr-380	356	11	methodology	methodology	NOUN
ftr-380	356	12	because	because	SCONJ
ftr-380	356	13	the	the	DET
ftr-380	356	14	court	court	NOUN
ftr-380	356	15	found	find	VERB
ftr-380	356	16	taxpayer	taxpayer	NOUN
ftr-380	356	17	's	's	PART
ftr-380	356	18	testimony	testimony	NOUN
ftr-380	356	19	to	to	ADP
ftr-380	356	20	that	that	DET
ftr-380	356	21	effect	effect	NOUN
ftr-380	356	22	"	"	PUNCT
ftr-380	356	23	overly	overly	ADV
ftr-380	356	24	broad	broad	ADJ
ftr-380	356	25	and	and	CCONJ
ftr-380	356	26	exaggerated	exaggerated	ADJ
ftr-380	356	27	.	.	PUNCT
ftr-380	356	28	"	"	PUNCT
ftr-380	357	1	pevsner	pevsner	PROPN
ftr-380	357	2	v.	v.	PROPN
ftr-380	357	3	commissioner	commissioner	PROPN
ftr-380	357	4	,	,	PUNCT
ftr-380	357	5	628	628	NUM
ftr-380	357	6	f.2d	f.2d	ADP
ftr-380	357	7	467	467	NUM
ftr-380	357	8	(	(	PUNCT
ftr-380	357	9	5th	5th	ADJ
ftr-380	357	10	cir	cir	NOUN
ftr-380	357	11	.	.	PUNCT
ftr-380	357	12	1980	1980	NUM
ftr-380	357	13	)	)	PUNCT
ftr-380	357	14	,	,	PUNCT
ftr-380	357	15	followed	follow	VERB
ftr-380	357	16	.	.	PUNCT
ftr-380	358	1	e.	e.	PROPN
ftr-380	358	2	depreciation	depreciation	PROPN
ftr-380	358	3	&	&	CCONJ
ftr-380	358	4	amortization	amortization	PROPN
ftr-380	358	5	1	1	NUM
ftr-380	358	6	.	.	PUNCT
ftr-380	358	7	maguire	maguire	PROPN
ftr-380	358	8	/	/	SYM
ftr-380	358	9	thomas	thomas	PROPN
ftr-380	358	10	partners	partner	NOUN
ftr-380	358	11	fifth	fifth	PROPN
ftr-380	358	12	&	&	CCONJ
ftr-380	358	13	grand	grand	PROPN
ftr-380	358	14	,	,	PUNCT
ftr-380	358	15	ltd	ltd	PROPN
ftr-380	358	16	.	.	PROPN
ftr-380	359	1	v.	v.	PROPN
ftr-380	359	2	commissioner	commissioner	PROPN
ftr-380	359	3	,	,	PUNCT
ftr-380	359	4	t.c	t.c	PROPN
ftr-380	359	5	.	.	PROPN
ftr-380	359	6	memo	memo	NOUN
ftr-380	359	7	2005	2005	NUM
ftr-380	359	8	-	-	SYM
ftr-380	359	9	34	34	NUM
ftr-380	359	10	(	(	PUNCT
ftr-380	359	11	2/28/05	2/28/05	NUM
ftr-380	359	12	)	)	PUNCT
ftr-380	359	13	.	.	PUNCT
ftr-380	360	1	the	the	DET
ftr-380	360	2	tax	tax	NOUN
ftr-380	360	3	court	court	NOUN
ftr-380	360	4	(	(	PUNCT
ftr-380	360	5	judge	judge	NOUN
ftr-380	360	6	colvin	colvin	PROPN
ftr-380	360	7	)	)	PUNCT
ftr-380	360	8	held	hold	VERB
ftr-380	360	9	that	that	SCONJ
ftr-380	360	10	the	the	DET
ftr-380	360	11	costs	cost	NOUN
ftr-380	360	12	incurred	incur	VERB
ftr-380	360	13	to	to	PART
ftr-380	360	14	obtain	obtain	VERB
ftr-380	360	15	a	a	DET
ftr-380	360	16	zoning	zoning	NOUN
ftr-380	360	17	change	change	NOUN
ftr-380	360	18	with	with	ADP
ftr-380	360	19	respect	respect	NOUN
ftr-380	360	20	to	to	ADP
ftr-380	360	21	land	land	NOUN
ftr-380	360	22	are	be	AUX
ftr-380	360	23	not	not	PART
ftr-380	360	24	depreciable	depreciable	ADJ
ftr-380	360	25	,	,	PUNCT
ftr-380	360	26	but	but	CCONJ
ftr-380	360	27	the	the	DET
ftr-380	360	28	costs	cost	NOUN
ftr-380	360	29	to	to	PART
ftr-380	360	30	obtain	obtain	VERB
ftr-380	360	31	a	a	DET
ftr-380	360	32	zoning	zoning	ADJ
ftr-380	360	33	variance	variance	NOUN
ftr-380	360	34	relating	relate	VERB
ftr-380	360	35	to	to	ADP
ftr-380	360	36	a	a	DET
ftr-380	360	37	specific	specific	ADJ
ftr-380	360	38	building	building	NOUN
ftr-380	360	39	to	to	PART
ftr-380	360	40	be	be	AUX
ftr-380	360	41	constructed	construct	VERB
ftr-380	360	42	on	on	ADP
ftr-380	360	43	a	a	DET
ftr-380	360	44	specific	specific	ADJ
ftr-380	360	45	parcel	parcel	NOUN
ftr-380	360	46	of	of	ADP
ftr-380	360	47	land	land	NOUN
ftr-380	360	48	are	be	AUX
ftr-380	360	49	depreciable	depreciable	ADJ
ftr-380	360	50	as	as	ADP
ftr-380	360	51	part	part	NOUN
ftr-380	360	52	of	of	ADP
ftr-380	360	53	the	the	DET
ftr-380	360	54	cost	cost	NOUN
ftr-380	360	55	of	of	ADP
ftr-380	360	56	the	the	DET
ftr-380	360	57	building	building	NOUN
ftr-380	360	58	.	.	PUNCT
ftr-380	361	1	2	2	X
ftr-380	361	2	.	.	X
ftr-380	361	3	section	section	NOUN
ftr-380	361	4	1245(b)(8	1245(b)(8	NUM
ftr-380	361	5	)	)	PUNCT
ftr-380	361	6	,	,	PUNCT
ftr-380	361	7	added	add	VERB
ftr-380	361	8	to	to	ADP
ftr-380	361	9	the	the	DET
ftr-380	361	10	code	code	NOUN
ftr-380	361	11	by	by	ADP
ftr-380	361	12	the	the	DET
ftr-380	361	13	energy	energy	NOUN
ftr-380	361	14	tax	tax	NOUN
ftr-380	361	15	incentives	incentive	NOUN
ftr-380	361	16	act	act	VERB
ftr-380	361	17	of	of	ADP
ftr-380	361	18	2005	2005	NUM
ftr-380	361	19	,	,	PUNCT
ftr-380	361	20	provides	provide	VERB
ftr-380	361	21	that	that	SCONJ
ftr-380	361	22	if	if	SCONJ
ftr-380	361	23	a	a	DET
ftr-380	361	24	taxpayer	taxpayer	NOUN
ftr-380	361	25	disposes	dispose	VERB
ftr-380	361	26	of	of	ADP
ftr-380	361	27	several	several	ADJ
ftr-380	361	28	§	§	PROPN
ftr-380	361	29	197	197	NUM
ftr-380	361	30	intangibles	intangible	NOUN
ftr-380	361	31	in	in	ADP
ftr-380	361	32	one	one	NUM
ftr-380	361	33	transaction	transaction	NOUN
ftr-380	361	34	,	,	PUNCT
ftr-380	361	35	or	or	CCONJ
ftr-380	361	36	in	in	ADP
ftr-380	361	37	a	a	DET
ftr-380	361	38	series	series	NOUN
ftr-380	361	39	of	of	ADP
ftr-380	361	40	related	related	ADJ
ftr-380	361	41	transactions	transaction	NOUN
ftr-380	361	42	,	,	PUNCT
ftr-380	361	43	all	all	DET
ftr-380	361	44	the	the	DET
ftr-380	361	45	intangibles	intangible	NOUN
ftr-380	361	46	are	be	AUX
ftr-380	361	47	treated	treat	VERB
ftr-380	361	48	as	as	ADP
ftr-380	361	49	a	a	DET
ftr-380	361	50	single	single	ADJ
ftr-380	361	51	asset	asset	NOUN
ftr-380	361	52	for	for	ADP
ftr-380	361	53	purposes	purpose	NOUN
ftr-380	361	54	of	of	ADP
ftr-380	361	55	calculating	calculate	VERB
ftr-380	361	56	§	§	PROPN
ftr-380	361	57	1245	1245	NUM
ftr-380	361	58	recapture	recapture	NOUN
ftr-380	361	59	.	.	PUNCT
ftr-380	362	1	f.	f.	PROPN
ftr-380	362	2	credits	credits	PROPN
ftr-380	362	3	1	1	NUM
ftr-380	362	4	.	.	PUNCT
ftr-380	363	1	arevalo	arevalo	PROPN
ftr-380	363	2	v.	v.	PROPN
ftr-380	363	3	commissioner	commissioner	PROPN
ftr-380	363	4	,	,	PUNCT
ftr-380	363	5	124	124	NUM
ftr-380	363	6	t.c	t.c	PROPN
ftr-380	363	7	.	.	PROPN
ftr-380	363	8	244	244	NUM
ftr-380	363	9	(	(	PUNCT
ftr-380	363	10	5/18/05	5/18/05	NUM
ftr-380	363	11	)	)	PUNCT
ftr-380	363	12	.	.	PUNCT
ftr-380	364	1	taxpayer	taxpayer	PROPN
ftr-380	364	2	's	's	PART
ftr-380	364	3	$	$	SYM
ftr-380	364	4	10,000	10,000	NUM
ftr-380	364	5	investment	investment	NOUN
ftr-380	364	6	in	in	ADP
ftr-380	364	7	pay	pay	NOUN
ftr-380	364	8	phones	phone	NOUN
ftr-380	364	9	gave	give	VERB
ftr-380	364	10	him	he	PRON
ftr-380	364	11	merely	merely	ADV
ftr-380	364	12	legal	legal	ADJ
ftr-380	364	13	title	title	NOUN
ftr-380	364	14	but	but	CCONJ
ftr-380	364	15	did	do	AUX
ftr-380	364	16	not	not	PART
ftr-380	364	17	give	give	VERB
ftr-380	364	18	him	he	PRON
ftr-380	364	19	the	the	DET
ftr-380	364	20	benefits	benefit	NOUN
ftr-380	364	21	and	and	CCONJ
ftr-380	364	22	burdens	burden	NOUN
ftr-380	364	23	of	of	ADP
ftr-380	364	24	ownership	ownership	NOUN
ftr-380	364	25	with	with	ADP
ftr-380	364	26	respect	respect	NOUN
ftr-380	364	27	to	to	ADP
ftr-380	364	28	the	the	DET
ftr-380	364	29	pay	pay	NOUN
ftr-380	364	30	phones	phone	NOUN
ftr-380	364	31	;	;	PUNCT
ftr-380	364	32	he	he	PRON
ftr-380	364	33	was	be	AUX
ftr-380	364	34	therefore	therefore	ADV
ftr-380	364	35	not	not	PART
ftr-380	364	36	entitled	entitle	VERB
ftr-380	364	37	either	either	ADV
ftr-380	364	38	to	to	ADP
ftr-380	364	39	depreciation	depreciation	NOUN
ftr-380	364	40	or	or	CCONJ
ftr-380	364	41	to	to	ADP
ftr-380	364	42	the	the	DET
ftr-380	364	43	§	§	PROPN
ftr-380	364	44	44	44	NUM
ftr-380	364	45	disabled	disabled	ADJ
ftr-380	364	46	access	access	NOUN
ftr-380	364	47	credit	credit	NOUN
ftr-380	364	48	.	.	PUNCT
ftr-380	365	1	in	in	ADP
ftr-380	365	2	particular	particular	ADJ
ftr-380	365	3	,	,	PUNCT
ftr-380	365	4	he	he	PRON
ftr-380	365	5	was	be	AUX
ftr-380	365	6	not	not	PART
ftr-380	365	7	entitled	entitle	VERB
ftr-380	365	8	to	to	ADP
ftr-380	365	9	the	the	DET
ftr-380	365	10	credit	credit	NOUN
ftr-380	365	11	because	because	SCONJ
ftr-380	365	12	the	the	DET
ftr-380	365	13	investment	investment	NOUN
ftr-380	365	14	in	in	ADP
ftr-380	365	15	pay	pay	NOUN
ftr-380	365	16	phones	phone	NOUN
ftr-380	365	17	was	be	AUX
ftr-380	365	18	not	not	PART
ftr-380	365	19	an	an	DET
ftr-380	365	20	eligible	eligible	ADJ
ftr-380	365	21	access	access	NOUN
ftr-380	365	22	expenditure	expenditure	NOUN
ftr-380	365	23	.	.	PUNCT
ftr-380	366	1	taxpayer	taxpayer	NOUN
ftr-380	366	2	who	who	PRON
ftr-380	366	3	"	"	PUNCT
ftr-380	366	4	purchased	purchase	VERB
ftr-380	366	5	"	"	PUNCT
ftr-380	366	6	unidentified	unidentified	ADJ
ftr-380	366	7	pay	pay	NOUN
ftr-380	366	8	phones	phone	NOUN
ftr-380	366	9	that	that	PRON
ftr-380	366	10	he	he	PRON
ftr-380	366	11	never	never	ADV
ftr-380	366	12	possessed	possess	VERB
ftr-380	366	13	or	or	CCONJ
ftr-380	366	14	controlled	control	VERB
ftr-380	366	15	,	,	PUNCT
ftr-380	366	16	which	which	PRON
ftr-380	366	17	continued	continue	VERB
ftr-380	366	18	to	to	PART
ftr-380	366	19	be	be	AUX
ftr-380	366	20	operated	operate	VERB
ftr-380	366	21	and	and	CCONJ
ftr-380	366	22	serviced	service	VERB
ftr-380	366	23	by	by	ADP
ftr-380	366	24	a	a	DET
ftr-380	366	25	corporation	corporation	NOUN
ftr-380	366	26	related	relate	VERB
ftr-380	366	27	the	the	DET
ftr-380	366	28	seller	seller	NOUN
ftr-380	366	29	,	,	PUNCT
ftr-380	366	30	with	with	ADP
ftr-380	366	31	respect	respect	NOUN
ftr-380	366	32	to	to	ADP
ftr-380	366	33	which	which	PRON
ftr-380	366	34	the	the	DET
ftr-380	366	35	taxpayer	taxpayer	NOUN
ftr-380	366	36	bore	bear	VERB
ftr-380	366	37	no	no	DET
ftr-380	366	38	risk	risk	NOUN
ftr-380	366	39	of	of	ADP
ftr-380	366	40	loss	loss	NOUN
ftr-380	366	41	and	and	CCONJ
ftr-380	366	42	never	never	ADV
ftr-380	366	43	paid	pay	VERB
ftr-380	366	44	taxes	taxis	NOUN
ftr-380	366	45	,	,	PUNCT
ftr-380	366	46	insurance	insurance	NOUN
ftr-380	366	47	,	,	PUNCT
ftr-380	366	48	or	or	CCONJ
ftr-380	366	49	license	license	NOUN
ftr-380	366	50	fees	fee	NOUN
ftr-380	366	51	,	,	PUNCT
ftr-380	366	52	and	and	CCONJ
ftr-380	366	53	from	from	ADP
ftr-380	366	54	which	which	PRON
ftr-380	366	55	the	the	DET
ftr-380	366	56	taxpayer	taxpayer	NOUN
ftr-380	366	57	was	be	AUX
ftr-380	366	58	2006	2006	NUM
ftr-380	366	59	]	]	PUNCT
ftr-380	366	60	florida	florida	PROPN
ftr-380	366	61	tax	tax	PROPN
ftr-380	366	62	review	review	NOUN
ftr-380	366	63	guaranteed	guarantee	VERB
ftr-380	366	64	a	a	DET
ftr-380	366	65	minimal	minimal	ADJ
ftr-380	366	66	fixed	fix	VERB
ftr-380	366	67	return	return	NOUN
ftr-380	366	68	,	,	PUNCT
ftr-380	366	69	did	do	AUX
ftr-380	366	70	not	not	PART
ftr-380	366	71	have	have	VERB
ftr-380	366	72	a	a	DET
ftr-380	366	73	depreciable	depreciable	ADJ
ftr-380	366	74	interest	interest	NOUN
ftr-380	366	75	in	in	ADP
ftr-380	366	76	the	the	DET
ftr-380	366	77	telephones	telephone	NOUN
ftr-380	366	78	because	because	SCONJ
ftr-380	366	79	he	he	PRON
ftr-380	366	80	did	do	AUX
ftr-380	366	81	not	not	PART
ftr-380	366	82	have	have	VERB
ftr-380	366	83	the	the	DET
ftr-380	366	84	benefits	benefit	NOUN
ftr-380	366	85	and	and	CCONJ
ftr-380	366	86	burdens	burden	NOUN
ftr-380	366	87	of	of	ADP
ftr-380	366	88	ownership	ownership	NOUN
ftr-380	366	89	.	.	PUNCT
ftr-380	367	1	2	2	X
ftr-380	367	2	.	.	X
ftr-380	367	3	the	the	DET
ftr-380	367	4	katrina	katrina	PROPN
ftr-380	367	5	tax	tax	PROPN
ftr-380	367	6	act	act	PROPN
ftr-380	367	7	provides	provide	VERB
ftr-380	367	8	a	a	DET
ftr-380	367	9	"	"	PUNCT
ftr-380	367	10	work	work	NOUN
ftr-380	367	11	opportunity	opportunity	NOUN
ftr-380	367	12	tax	tax	NOUN
ftr-380	367	13	credit	credit	NOUN
ftr-380	367	14	"	"	PUNCT
ftr-380	367	15	for	for	ADP
ftr-380	367	16	hurricane	hurricane	PROPN
ftr-380	367	17	katrina	katrina	PROPN
ftr-380	367	18	employee	employee	NOUN
ftr-380	367	19	survivors	survivor	NOUN
ftr-380	367	20	and	and	CCONJ
ftr-380	367	21	an	an	DET
ftr-380	367	22	"	"	PUNCT
ftr-380	367	23	employee	employee	NOUN
ftr-380	367	24	retention	retention	NOUN
ftr-380	367	25	credit	credit	NOUN
ftr-380	367	26	"	"	PUNCT
ftr-380	367	27	for	for	ADP
ftr-380	367	28	employers	employer	NOUN
ftr-380	367	29	affected	affect	VERB
ftr-380	367	30	by	by	ADP
ftr-380	367	31	hurricane	hurricane	PROPN
ftr-380	367	32	katrina	katrina	PROPN
ftr-380	367	33	.	.	PUNCT
ftr-380	368	1	3	3	X
ftr-380	368	2	.	.	X
ftr-380	368	3	section	section	NOUN
ftr-380	368	4	41(b)(3)(d	41(b)(3)(d	NOUN
ftr-380	368	5	)	)	PUNCT
ftr-380	368	6	,	,	PUNCT
ftr-380	368	7	added	add	VERB
ftr-380	368	8	to	to	ADP
ftr-380	368	9	the	the	DET
ftr-380	368	10	code	code	NOUN
ftr-380	368	11	by	by	ADP
ftr-380	368	12	the	the	DET
ftr-380	368	13	energy	energy	NOUN
ftr-380	368	14	tax	tax	NOUN
ftr-380	368	15	incentives	incentive	NOUN
ftr-380	368	16	act	act	VERB
ftr-380	368	17	of	of	ADP
ftr-380	368	18	2005	2005	NUM
ftr-380	368	19	,	,	PUNCT
ftr-380	368	20	permits	permit	VERB
ftr-380	368	21	taxpayers	taxpayer	NOUN
ftr-380	368	22	to	to	PART
ftr-380	368	23	take	take	VERB
ftr-380	368	24	into	into	ADP
ftr-380	368	25	account	account	NOUN
ftr-380	368	26	100	100	NUM
ftr-380	368	27	percent	percent	NOUN
ftr-380	368	28	of	of	ADP
ftr-380	368	29	contract	contract	NOUN
ftr-380	368	30	research	research	NOUN
ftr-380	368	31	expenses	expense	NOUN
ftr-380	368	32	paid	pay	VERB
ftr-380	368	33	to	to	AUX
ftr-380	368	34	eligible	eligible	ADJ
ftr-380	368	35	small	small	ADJ
ftr-380	368	36	businesses	business	NOUN
ftr-380	368	37	,	,	PUNCT
ftr-380	368	38	universities	university	NOUN
ftr-380	368	39	,	,	PUNCT
ftr-380	368	40	and	and	CCONJ
ftr-380	368	41	federal	federal	ADJ
ftr-380	368	42	laboratories	laboratory	NOUN
ftr-380	368	43	.	.	PUNCT
ftr-380	369	1	4	4	X
ftr-380	369	2	.	.	X
ftr-380	369	3	section	section	NOUN
ftr-380	369	4	41(a)(3	41(a)(3	NUM
ftr-380	369	5	)	)	PUNCT
ftr-380	369	6	,	,	PUNCT
ftr-380	369	7	added	add	VERB
ftr-380	369	8	to	to	ADP
ftr-380	369	9	the	the	DET
ftr-380	369	10	code	code	NOUN
ftr-380	369	11	by	by	ADP
ftr-380	369	12	the	the	DET
ftr-380	369	13	energy	energy	NOUN
ftr-380	369	14	tax	tax	NOUN
ftr-380	369	15	incentives	incentive	NOUN
ftr-380	369	16	act	act	VERB
ftr-380	369	17	of	of	ADP
ftr-380	369	18	2005	2005	NUM
ftr-380	369	19	,	,	PUNCT
ftr-380	369	20	provides	provide	VERB
ftr-380	369	21	a	a	DET
ftr-380	369	22	credit	credit	NOUN
ftr-380	369	23	equal	equal	ADJ
ftr-380	369	24	to	to	ADP
ftr-380	369	25	20	20	NUM
ftr-380	369	26	percent	percent	NOUN
ftr-380	369	27	of	of	ADP
ftr-380	369	28	a	a	DET
ftr-380	369	29	taxpayer	taxpayer	NOUN
ftr-380	369	30	's	's	PART
ftr-380	369	31	share	share	NOUN
ftr-380	369	32	of	of	ADP
ftr-380	369	33	the	the	DET
ftr-380	369	34	expenses	expense	NOUN
ftr-380	369	35	of	of	ADP
ftr-380	369	36	an	an	DET
ftr-380	369	37	"	"	PUNCT
ftr-380	369	38	energy	energy	NOUN
ftr-380	369	39	research	research	NOUN
ftr-380	369	40	consortium	consortium	NOUN
ftr-380	369	41	.	.	PUNCT
ftr-380	369	42	"	"	PUNCT
ftr-380	370	1	to	to	PART
ftr-380	370	2	be	be	AUX
ftr-380	370	3	qualified	qualified	ADJ
ftr-380	370	4	,	,	PUNCT
ftr-380	370	5	a	a	DET
ftr-380	370	6	consortium	consortium	NOUN
ftr-380	370	7	must	must	AUX
ftr-380	370	8	be	be	AUX
ftr-380	370	9	an	an	DET
ftr-380	370	10	organization	organization	NOUN
ftr-380	370	11	described	describe	VERB
ftr-380	370	12	in	in	ADP
ftr-380	370	13	§	§	PROPN
ftr-380	370	14	501(c)(3	501(c)(3	NUM
ftr-380	370	15	)	)	PUNCT
ftr-380	370	16	,	,	PUNCT
ftr-380	370	17	and	and	CCONJ
ftr-380	370	18	must	must	AUX
ftr-380	370	19	have	have	AUX
ftr-380	370	20	received	receive	VERB
ftr-380	370	21	payments	payment	NOUN
ftr-380	370	22	(	(	PUNCT
ftr-380	370	23	including	include	VERB
ftr-380	370	24	contributions	contribution	NOUN
ftr-380	370	25	)	)	PUNCT
ftr-380	370	26	from	from	ADP
ftr-380	370	27	at	at	ADV
ftr-380	370	28	least	least	ADV
ftr-380	370	29	five	five	NUM
ftr-380	370	30	unrelated	unrelated	ADJ
ftr-380	370	31	persons	person	NOUN
ftr-380	370	32	during	during	ADP
ftr-380	370	33	the	the	DET
ftr-380	370	34	calendar	calendar	NOUN
ftr-380	370	35	year	year	NOUN
ftr-380	370	36	(	(	PUNCT
ftr-380	370	37	with	with	ADP
ftr-380	370	38	no	no	DET
ftr-380	370	39	more	more	ADJ
ftr-380	370	40	than	than	ADP
ftr-380	370	41	half	half	NOUN
ftr-380	370	42	of	of	ADP
ftr-380	370	43	the	the	DET
ftr-380	370	44	payments	payment	NOUN
ftr-380	370	45	coming	come	VERB
ftr-380	370	46	from	from	ADP
ftr-380	370	47	any	any	DET
ftr-380	370	48	single	single	ADJ
ftr-380	370	49	person	person	NOUN
ftr-380	370	50	)	)	PUNCT
ftr-380	370	51	.	.	PUNCT
ftr-380	371	1	in	in	ADP
ftr-380	371	2	contrast	contrast	NOUN
ftr-380	371	3	with	with	ADP
ftr-380	371	4	the	the	DET
ftr-380	371	5	usual	usual	ADJ
ftr-380	371	6	rule	rule	NOUN
ftr-380	371	7	under	under	ADP
ftr-380	371	8	§	§	PROPN
ftr-380	371	9	41	41	NUM
ftr-380	371	10	,	,	PUNCT
ftr-380	371	11	the	the	DET
ftr-380	371	12	energy	energy	NOUN
ftr-380	371	13	research	research	NOUN
ftr-380	371	14	consortium	consortium	NOUN
ftr-380	371	15	credit	credit	NOUN
ftr-380	371	16	applies	apply	VERB
ftr-380	371	17	to	to	ADP
ftr-380	371	18	all	all	DET
ftr-380	371	19	described	describe	VERB
ftr-380	371	20	expenditures	expenditure	NOUN
ftr-380	371	21	,	,	PUNCT
ftr-380	371	22	rather	rather	ADV
ftr-380	371	23	than	than	ADP
ftr-380	371	24	only	only	ADV
ftr-380	371	25	to	to	ADP
ftr-380	371	26	expenditures	expenditure	NOUN
ftr-380	371	27	in	in	ADP
ftr-380	371	28	excess	excess	NOUN
ftr-380	371	29	of	of	ADP
ftr-380	371	30	some	some	DET
ftr-380	371	31	base	base	NOUN
ftr-380	371	32	amount	amount	NOUN
ftr-380	371	33	.	.	PUNCT
ftr-380	372	1	g.	g.	PROPN
ftr-380	372	2	natural	natural	ADJ
ftr-380	372	3	resources	resource	NOUN
ftr-380	372	4	deductions	deduction	NOUN
ftr-380	372	5	&	&	CCONJ
ftr-380	372	6	credits	credit	NOUN
ftr-380	372	7	1	1	NUM
ftr-380	372	8	.	.	PUNCT
ftr-380	373	1	the	the	DET
ftr-380	373	2	energy	energy	NOUN
ftr-380	373	3	tax	tax	NOUN
ftr-380	373	4	incentives	incentive	NOUN
ftr-380	373	5	act	act	VERB
ftr-380	373	6	of	of	ADP
ftr-380	373	7	2005	2005	NUM
ftr-380	373	8	classified	classified	ADJ
ftr-380	373	9	natural	natural	ADJ
ftr-380	373	10	gas	gas	NOUN
ftr-380	373	11	gathering	gathering	NOUN
ftr-380	373	12	lines	line	NOUN
ftr-380	373	13	as	as	ADP
ftr-380	373	14	seven	seven	NUM
ftr-380	373	15	-	-	PUNCT
ftr-380	373	16	year	year	NOUN
ftr-380	373	17	property	property	NOUN
ftr-380	373	18	.	.	PUNCT
ftr-380	374	1	irc	irc	PROPN
ftr-380	374	2	§	§	PROPN
ftr-380	374	3	168(e)(3)(c)(iv	168(e)(3)(c)(iv	NUM
ftr-380	374	4	)	)	PUNCT
ftr-380	374	5	.	.	PUNCT
ftr-380	375	1	2	2	X
ftr-380	375	2	.	.	X
ftr-380	375	3	iowa	iowa	PROPN
ftr-380	375	4	80	80	NUM
ftr-380	375	5	group	group	PROPN
ftr-380	375	6	,	,	PUNCT
ftr-380	375	7	inc	inc	PROPN
ftr-380	375	8	.	.	PROPN
ftr-380	376	1	v.	v.	PROPN
ftr-380	376	2	irs	irs	PROPN
ftr-380	376	3	,	,	PUNCT
ftr-380	376	4	406	406	NUM
ftr-380	376	5	f.3d	f.3d	NUM
ftr-380	376	6	950	950	NUM
ftr-380	376	7	(	(	PUNCT
ftr-380	376	8	8th	8th	ADJ
ftr-380	376	9	cir	cir	NOUN
ftr-380	376	10	.	.	PUNCT
ftr-380	377	1	5/4/05	5/4/05	NUM
ftr-380	377	2	)	)	PUNCT
ftr-380	377	3	,	,	PUNCT
ftr-380	377	4	aff'g	aff'g	PROPN
ftr-380	377	5	371	371	NUM
ftr-380	377	6	f.	f.	PROPN
ftr-380	377	7	supp	supp	PROPN
ftr-380	377	8	.	.	PUNCT
ftr-380	378	1	2d	2d	NUM
ftr-380	378	2	1036	1036	NUM
ftr-380	378	3	(	(	PUNCT
ftr-380	378	4	s.d	s.d	PROPN
ftr-380	378	5	.	.	PROPN
ftr-380	378	6	iowa	iowa	PROPN
ftr-380	378	7	2004	2004	NUM
ftr-380	378	8	)	)	PUNCT
ftr-380	378	9	.	.	PUNCT
ftr-380	379	1	floor	floor	NOUN
ftr-380	379	2	space	space	NOUN
ftr-380	379	3	of	of	ADP
ftr-380	379	4	truck	truck	NOUN
ftr-380	379	5	stop	stop	NOUN
ftr-380	379	6	occupied	occupy	VERB
ftr-380	379	7	by	by	ADP
ftr-380	379	8	a	a	DET
ftr-380	379	9	movie	movie	NOUN
ftr-380	379	10	theater	theater	NOUN
ftr-380	379	11	,	,	PUNCT
ftr-380	379	12	arcade	arcade	NOUN
ftr-380	379	13	,	,	PUNCT
ftr-380	379	14	television	television	NOUN
ftr-380	379	15	lounge	lounge	NOUN
ftr-380	379	16	,	,	PUNCT
ftr-380	379	17	restaurant	restaurant	NOUN
ftr-380	379	18	,	,	PUNCT
ftr-380	379	19	showers	shower	NOUN
ftr-380	379	20	,	,	PUNCT
ftr-380	379	21	and	and	CCONJ
ftr-380	379	22	laundromat	laundromat	NOUN
ftr-380	379	23	was	be	AUX
ftr-380	379	24	not	not	PART
ftr-380	379	25	devoted	devote	VERB
ftr-380	379	26	to	to	ADP
ftr-380	379	27	petroleum	petroleum	NOUN
ftr-380	379	28	marketing	marketing	NOUN
ftr-380	379	29	sales	sale	NOUN
ftr-380	379	30	because	because	SCONJ
ftr-380	379	31	such	such	ADJ
ftr-380	379	32	features	feature	NOUN
ftr-380	379	33	are	be	AUX
ftr-380	379	34	not	not	PART
ftr-380	379	35	normally	normally	ADV
ftr-380	379	36	associated	associate	VERB
ftr-380	379	37	with	with	ADP
ftr-380	379	38	a	a	DET
ftr-380	379	39	service	service	NOUN
ftr-380	379	40	station	station	NOUN
ftr-380	379	41	;	;	PUNCT
ftr-380	379	42	taxpayer	taxpayer	NOUN
ftr-380	379	43	failed	fail	VERB
ftr-380	379	44	50	50	NUM
ftr-380	379	45	percent	percent	NOUN
ftr-380	379	46	test	test	NOUN
ftr-380	379	47	of	of	ADP
ftr-380	379	48	§	§	PROPN
ftr-380	379	49	168(e)(3)(e)(iii	168(e)(3)(e)(iii	NUM
ftr-380	379	50	)	)	PUNCT
ftr-380	379	51	)	)	PUNCT
ftr-380	379	52	.	.	PUNCT
ftr-380	380	1	3	3	X
ftr-380	380	2	.	.	X
ftr-380	380	3	the	the	DET
ftr-380	380	4	energy	energy	NOUN
ftr-380	380	5	tax	tax	NOUN
ftr-380	380	6	incentives	incentive	NOUN
ftr-380	380	7	act	act	VERB
ftr-380	380	8	of	of	ADP
ftr-380	380	9	2005	2005	NUM
ftr-380	380	10	added	add	VERB
ftr-380	380	11	two	two	NUM
ftr-380	380	12	new	new	ADJ
ftr-380	380	13	classes	class	NOUN
ftr-380	380	14	of	of	ADP
ftr-380	380	15	fifteen	fifteen	NUM
ftr-380	380	16	-	-	PUNCT
ftr-380	380	17	year	year	NOUN
ftr-380	380	18	property	property	NOUN
ftr-380	380	19	:	:	PUNCT
ftr-380	380	20	(	(	PUNCT
ftr-380	380	21	1	1	X
ftr-380	380	22	)	)	PUNCT
ftr-380	380	23	section	section	NOUN
ftr-380	380	24	1245	1245	NUM
ftr-380	380	25	property	property	NOUN
ftr-380	380	26	used	use	VERB
ftr-380	380	27	in	in	ADP
ftr-380	380	28	the	the	DET
ftr-380	380	29	transmission	transmission	NOUN
ftr-380	380	30	of	of	ADP
ftr-380	380	31	electricity	electricity	NOUN
ftr-380	380	32	at	at	ADP
ftr-380	380	33	sixty	sixty	NUM
ftr-380	380	34	-	-	PUNCT
ftr-380	380	35	five	five	NUM
ftr-380	380	36	or	or	CCONJ
ftr-380	380	37	more	more	ADJ
ftr-380	380	38	kilovolts	kilovolt	NOUN
ftr-380	380	39	,	,	PUNCT
ftr-380	380	40	and	and	CCONJ
ftr-380	380	41	(	(	PUNCT
ftr-380	380	42	2	2	X
ftr-380	380	43	)	)	PUNCT
ftr-380	380	44	certain	certain	ADJ
ftr-380	380	45	natural	natural	ADJ
ftr-380	380	46	gas	gas	NOUN
ftr-380	380	47	distribution	distribution	NOUN
ftr-380	380	48	lines	line	NOUN
ftr-380	380	49	.	.	PUNCT
ftr-380	381	1	irc	irc	PROPN
ftr-380	381	2	§	§	PROPN
ftr-380	381	3	§	§	PROPN
ftr-380	381	4	168(e)(3)(e)(vii	168(e)(3)(e)(vii	PROPN
ftr-380	381	5	)	)	PUNCT
ftr-380	381	6	,	,	PUNCT
ftr-380	381	7	168(e)(3)(e)(viii	168(e)(3)(e)(viii	NUM
ftr-380	381	8	)	)	PUNCT
ftr-380	381	9	.	.	PUNCT
ftr-380	382	1	4	4	X
ftr-380	382	2	.	.	X
ftr-380	382	3	energy	energy	NOUN
ftr-380	382	4	efficient	efficient	ADJ
ftr-380	382	5	commercial	commercial	ADJ
ftr-380	382	6	buildings	building	NOUN
ftr-380	382	7	.	.	PUNCT
ftr-380	383	1	section	section	NOUN
ftr-380	383	2	179d	179d	PROPN
ftr-380	383	3	,	,	PUNCT
ftr-380	383	4	added	add	VERB
ftr-380	383	5	to	to	ADP
ftr-380	383	6	the	the	DET
ftr-380	383	7	code	code	NOUN
ftr-380	383	8	by	by	ADP
ftr-380	383	9	the	the	DET
ftr-380	383	10	energy	energy	NOUN
ftr-380	383	11	tax	tax	NOUN
ftr-380	383	12	incentives	incentive	NOUN
ftr-380	383	13	act	act	VERB
ftr-380	383	14	of	of	ADP
ftr-380	383	15	2005	2005	NUM
ftr-380	383	16	,	,	PUNCT
ftr-380	383	17	provides	provide	VERB
ftr-380	383	18	a	a	DET
ftr-380	383	19	deduction	deduction	NOUN
ftr-380	383	20	for	for	ADP
ftr-380	383	21	the	the	DET
ftr-380	383	22	cost	cost	NOUN
ftr-380	383	23	of	of	ADP
ftr-380	383	24	"	"	PUNCT
ftr-380	383	25	energy	energy	NOUN
ftr-380	383	26	efficient	efficient	ADJ
ftr-380	383	27	commercial	commercial	ADJ
ftr-380	383	28	building	building	NOUN
ftr-380	383	29	property	property	NOUN
ftr-380	383	30	"	"	PUNCT
ftr-380	383	31	placed	place	VERB
ftr-380	383	32	in	in	ADP
ftr-380	383	33	service	service	NOUN
ftr-380	383	34	during	during	ADP
ftr-380	383	35	2006	2006	NUM
ftr-380	383	36	or	or	CCONJ
ftr-380	383	37	2007	2007	NUM
ftr-380	383	38	.	.	PUNCT
ftr-380	384	1	qualified	qualified	ADJ
ftr-380	384	2	property	property	NOUN
ftr-380	384	3	must	must	AUX
ftr-380	384	4	be	be	AUX
ftr-380	384	5	installed	instal	VERB
ftr-380	384	6	in	in	ADP
ftr-380	384	7	a	a	DET
ftr-380	384	8	building	building	NOUN
ftr-380	384	9	within	within	ADP
ftr-380	384	10	the	the	DET
ftr-380	384	11	united	united	PROPN
ftr-380	384	12	states	states	PROPN
ftr-380	384	13	as	as	ADP
ftr-380	384	14	part	part	NOUN
ftr-380	384	15	of	of	ADP
ftr-380	384	16	(	(	PUNCT
ftr-380	384	17	1	1	X
ftr-380	384	18	)	)	PUNCT
ftr-380	384	19	the	the	DET
ftr-380	384	20	interior	interior	ADJ
ftr-380	384	21	[	[	X
ftr-380	384	22	vol	vol	NOUN
ftr-380	384	23	.	.	PUNCT
ftr-380	384	24	8	8	NUM
ftr-380	384	25	:	:	PUNCT
ftr-380	384	26	si	si	PROPN
ftr-380	384	27	recent	recent	ADJ
ftr-380	384	28	developments	development	NOUN
ftr-380	384	29	in	in	ADP
ftr-380	384	30	federal	federal	ADJ
ftr-380	384	31	income	income	NOUN
ftr-380	384	32	taxation	taxation	NOUN
ftr-380	384	33	lighting	lighting	NOUN
ftr-380	384	34	systems	system	NOUN
ftr-380	384	35	,	,	PUNCT
ftr-380	384	36	(	(	PUNCT
ftr-380	384	37	2	2	X
ftr-380	384	38	)	)	PUNCT
ftr-380	384	39	the	the	DET
ftr-380	384	40	heating	heating	NOUN
ftr-380	384	41	,	,	PUNCT
ftr-380	384	42	cooling	cooling	NOUN
ftr-380	384	43	,	,	PUNCT
ftr-380	384	44	ventilation	ventilation	NOUN
ftr-380	384	45	,	,	PUNCT
ftr-380	384	46	and	and	CCONJ
ftr-380	384	47	hot	hot	ADJ
ftr-380	384	48	water	water	NOUN
ftr-380	384	49	systems	system	NOUN
ftr-380	384	50	,	,	PUNCT
ftr-380	384	51	or	or	CCONJ
ftr-380	384	52	(	(	PUNCT
ftr-380	384	53	3	3	X
ftr-380	384	54	)	)	PUNCT
ftr-380	384	55	the	the	DET
ftr-380	384	56	building	building	NOUN
ftr-380	384	57	envelope	envelope	NOUN
ftr-380	384	58	,	,	PUNCT
ftr-380	384	59	and	and	CCONJ
ftr-380	384	60	must	must	AUX
ftr-380	384	61	be	be	AUX
ftr-380	384	62	certified	certify	VERB
ftr-380	384	63	as	as	ADP
ftr-380	384	64	being	be	AUX
ftr-380	384	65	installed	instal	VERB
ftr-380	384	66	pursuant	pursuant	ADJ
ftr-380	384	67	to	to	ADP
ftr-380	384	68	a	a	DET
ftr-380	384	69	plan	plan	NOUN
ftr-380	384	70	designed	design	VERB
ftr-380	384	71	to	to	PART
ftr-380	384	72	reduce	reduce	VERB
ftr-380	384	73	the	the	DET
ftr-380	384	74	building	building	NOUN
ftr-380	384	75	's	's	PART
ftr-380	384	76	total	total	ADJ
ftr-380	384	77	annual	annual	ADJ
ftr-380	384	78	energy	energy	NOUN
ftr-380	384	79	and	and	CCONJ
ftr-380	384	80	power	power	NOUN
ftr-380	384	81	costs	cost	NOUN
ftr-380	384	82	by	by	ADP
ftr-380	384	83	at	at	ADV
ftr-380	384	84	least	least	ADV
ftr-380	384	85	50	50	NUM
ftr-380	384	86	percent	percent	NOUN
ftr-380	384	87	in	in	ADP
ftr-380	384	88	comparison	comparison	NOUN
ftr-380	384	89	to	to	ADP
ftr-380	384	90	a	a	DET
ftr-380	384	91	hypothetical	hypothetical	ADJ
ftr-380	384	92	reference	reference	NOUN
ftr-380	384	93	building	building	NOUN
ftr-380	384	94	.	.	PUNCT
ftr-380	385	1	the	the	DET
ftr-380	385	2	deduction	deduction	NOUN
ftr-380	385	3	may	may	AUX
ftr-380	385	4	not	not	PART
ftr-380	385	5	exceed	exceed	VERB
ftr-380	385	6	$	$	SYM
ftr-380	385	7	1.80	1.80	NUM
ftr-380	385	8	per	per	ADP
ftr-380	385	9	square	square	ADJ
ftr-380	385	10	foot	foot	NOUN
ftr-380	385	11	of	of	ADP
ftr-380	385	12	the	the	DET
ftr-380	385	13	property	property	NOUN
ftr-380	385	14	.	.	PUNCT
ftr-380	386	1	the	the	DET
ftr-380	386	2	statute	statute	NOUN
ftr-380	386	3	directs	direct	VERB
ftr-380	386	4	the	the	DET
ftr-380	386	5	treasury	treasury	PROPN
ftr-380	386	6	department	department	NOUN
ftr-380	386	7	,	,	PUNCT
ftr-380	386	8	in	in	ADP
ftr-380	386	9	consultation	consultation	NOUN
ftr-380	386	10	with	with	ADP
ftr-380	386	11	the	the	DET
ftr-380	386	12	department	department	PROPN
ftr-380	386	13	of	of	ADP
ftr-380	386	14	energy	energy	NOUN
ftr-380	386	15	,	,	PUNCT
ftr-380	386	16	to	to	PART
ftr-380	386	17	promulgate	promulgate	VERB
ftr-380	386	18	regulations	regulation	NOUN
ftr-380	386	19	setting	set	VERB
ftr-380	386	20	forth	forth	ADP
ftr-380	386	21	methods	method	NOUN
ftr-380	386	22	of	of	ADP
ftr-380	386	23	calculating	calculate	VERB
ftr-380	386	24	and	and	CCONJ
ftr-380	386	25	verifying	verify	VERB
ftr-380	386	26	energy	energy	NOUN
ftr-380	386	27	and	and	CCONJ
ftr-380	386	28	power	power	NOUN
ftr-380	386	29	costs	cost	NOUN
ftr-380	386	30	.	.	PUNCT
ftr-380	387	1	in	in	ADP
ftr-380	387	2	the	the	DET
ftr-380	387	3	case	case	NOUN
ftr-380	387	4	of	of	ADP
ftr-380	387	5	an	an	DET
ftr-380	387	6	expenditure	expenditure	NOUN
ftr-380	387	7	made	make	VERB
ftr-380	387	8	by	by	ADP
ftr-380	387	9	a	a	DET
ftr-380	387	10	public	public	ADJ
ftr-380	387	11	entity	entity	NOUN
ftr-380	387	12	(	(	PUNCT
ftr-380	387	13	such	such	ADJ
ftr-380	387	14	as	as	ADP
ftr-380	387	15	a	a	DET
ftr-380	387	16	public	public	ADJ
ftr-380	387	17	school	school	NOUN
ftr-380	387	18	)	)	PUNCT
ftr-380	387	19	,	,	PUNCT
ftr-380	387	20	the	the	DET
ftr-380	387	21	statute	statute	NOUN
ftr-380	387	22	directs	direct	VERB
ftr-380	387	23	the	the	DET
ftr-380	387	24	treasury	treasury	PROPN
ftr-380	387	25	department	department	NOUN
ftr-380	387	26	to	to	PART
ftr-380	387	27	promulgate	promulgate	VERB
ftr-380	387	28	regulations	regulation	NOUN
ftr-380	387	29	allocating	allocate	VERB
ftr-380	387	30	the	the	DET
ftr-380	387	31	deduction	deduction	NOUN
ftr-380	387	32	to	to	ADP
ftr-380	387	33	the	the	DET
ftr-380	387	34	designer	designer	NOUN
ftr-380	387	35	of	of	ADP
ftr-380	387	36	the	the	DET
ftr-380	387	37	property	property	NOUN
ftr-380	387	38	in	in	ADP
ftr-380	387	39	lieu	lieu	NOUN
ftr-380	387	40	of	of	ADP
ftr-380	387	41	the	the	DET
ftr-380	387	42	owner	owner	NOUN
ftr-380	387	43	.	.	PUNCT
ftr-380	387	44	0	0	PUNCT
ftr-380	388	1	if	if	SCONJ
ftr-380	388	2	a	a	DET
ftr-380	388	3	building	building	NOUN
ftr-380	388	4	does	do	AUX
ftr-380	388	5	not	not	PART
ftr-380	388	6	satisfy	satisfy	VERB
ftr-380	388	7	the	the	DET
ftr-380	388	8	overall	overall	ADJ
ftr-380	388	9	50	50	NUM
ftr-380	388	10	percent	percent	NOUN
ftr-380	388	11	reduction	reduction	NOUN
ftr-380	388	12	standard	standard	NOUN
ftr-380	388	13	,	,	PUNCT
ftr-380	388	14	a	a	DET
ftr-380	388	15	partial	partial	ADJ
ftr-380	388	16	deduction	deduction	NOUN
ftr-380	388	17	(	(	PUNCT
ftr-380	388	18	limited	limit	VERB
ftr-380	388	19	to	to	ADP
ftr-380	388	20	$	$	SYM
ftr-380	388	21	0.60	0.60	NUM
ftr-380	388	22	per	per	ADP
ftr-380	388	23	square	square	ADJ
ftr-380	388	24	foot	foot	NOUN
ftr-380	388	25	)	)	PUNCT
ftr-380	388	26	is	be	AUX
ftr-380	388	27	allowed	allow	VERB
ftr-380	388	28	for	for	ADP
ftr-380	388	29	system	system	NOUN
ftr-380	388	30	-	-	PUNCT
ftr-380	388	31	specific	specific	ADJ
ftr-380	388	32	energy	energy	NOUN
ftr-380	388	33	efficient	efficient	ADJ
ftr-380	388	34	property	property	NOUN
ftr-380	388	35	,	,	PUNCT
ftr-380	388	36	if	if	SCONJ
ftr-380	388	37	a	a	DET
ftr-380	388	38	specific	specific	ADJ
ftr-380	388	39	system	system	NOUN
ftr-380	388	40	(	(	PUNCT
ftr-380	388	41	i.e.	i.e.	X
ftr-380	388	42	,	,	PUNCT
ftr-380	388	43	(	(	PUNCT
ftr-380	388	44	1	1	X
ftr-380	388	45	)	)	PUNCT
ftr-380	388	46	interior	interior	ADJ
ftr-380	388	47	lighting	lighting	NOUN
ftr-380	388	48	,	,	PUNCT
ftr-380	388	49	(	(	PUNCT
ftr-380	388	50	2	2	X
ftr-380	388	51	)	)	PUNCT
ftr-380	388	52	heating	heating	NOUN
ftr-380	388	53	,	,	PUNCT
ftr-380	388	54	cooling	cooling	NOUN
ftr-380	388	55	,	,	PUNCT
ftr-380	388	56	ventilation	ventilation	NOUN
ftr-380	388	57	and	and	CCONJ
ftr-380	388	58	hot	hot	ADJ
ftr-380	388	59	water	water	NOUN
ftr-380	388	60	,	,	PUNCT
ftr-380	388	61	or	or	CCONJ
ftr-380	388	62	(	(	PUNCT
ftr-380	388	63	3	3	X
ftr-380	388	64	)	)	PUNCT
ftr-380	388	65	building	building	NOUN
ftr-380	388	66	envelope	envelope	NOUN
ftr-380	388	67	)	)	PUNCT
ftr-380	388	68	satisfies	satisfy	VERB
ftr-380	388	69	system	system	VERB
ftr-380	388	70	specific	specific	ADJ
ftr-380	388	71	targets	target	NOUN
ftr-380	388	72	to	to	PART
ftr-380	388	73	be	be	AUX
ftr-380	388	74	established	establish	VERB
ftr-380	388	75	by	by	ADP
ftr-380	388	76	regulations	regulation	NOUN
ftr-380	388	77	(	(	PUNCT
ftr-380	388	78	with	with	ADP
ftr-380	388	79	the	the	DET
ftr-380	388	80	statute	statute	NOUN
ftr-380	388	81	providing	provide	VERB
ftr-380	388	82	an	an	DET
ftr-380	388	83	interim	interim	ADJ
ftr-380	388	84	target	target	NOUN
ftr-380	388	85	,	,	PUNCT
ftr-380	388	86	in	in	ADP
ftr-380	388	87	the	the	DET
ftr-380	388	88	case	case	NOUN
ftr-380	388	89	of	of	ADP
ftr-380	388	90	lighting	lighting	NOUN
ftr-380	388	91	system	system	NOUN
ftr-380	388	92	retrofits	retrofit	NOUN
ftr-380	388	93	)	)	PUNCT
ftr-380	388	94	.	.	PUNCT
ftr-380	389	1	5	5	X
ftr-380	389	2	.	.	X
ftr-380	389	3	the	the	DET
ftr-380	389	4	energy	energy	NOUN
ftr-380	389	5	tax	tax	NOUN
ftr-380	389	6	incentives	incentive	NOUN
ftr-380	389	7	act	act	VERB
ftr-380	389	8	of	of	ADP
ftr-380	389	9	2005	2005	NUM
ftr-380	389	10	liberalized	liberalize	VERB
ftr-380	389	11	§	§	PROPN
ftr-380	389	12	613a(d)(4	613a(d)(4	PROPN
ftr-380	389	13	)	)	PUNCT
ftr-380	389	14	;	;	PUNCT
ftr-380	389	15	the	the	DET
ftr-380	389	16	new	new	ADJ
ftr-380	389	17	limit	limit	NOUN
ftr-380	389	18	is	be	AUX
ftr-380	389	19	75,000	75,000	NUM
ftr-380	389	20	barrels	barrel	NOUN
ftr-380	389	21	per	per	ADP
ftr-380	389	22	day	day	NOUN
ftr-380	389	23	,	,	PUNCT
ftr-380	389	24	and	and	CCONJ
ftr-380	389	25	it	it	PRON
ftr-380	389	26	is	be	AUX
ftr-380	389	27	based	base	VERB
ftr-380	389	28	on	on	ADP
ftr-380	389	29	average	average	ADJ
ftr-380	389	30	daily	daily	ADJ
ftr-380	389	31	production	production	NOUN
ftr-380	389	32	for	for	ADP
ftr-380	389	33	the	the	DET
ftr-380	389	34	entire	entire	ADJ
ftr-380	389	35	year	year	NOUN
ftr-380	389	36	rather	rather	ADV
ftr-380	389	37	than	than	ADP
ftr-380	389	38	maximum	maximum	ADJ
ftr-380	389	39	daily	daily	ADJ
ftr-380	389	40	production	production	NOUN
ftr-380	389	41	on	on	ADP
ftr-380	389	42	any	any	DET
ftr-380	389	43	day	day	NOUN
ftr-380	389	44	.	.	PUNCT
ftr-380	390	1	6	6	NUM
ftr-380	390	2	.	.	X
ftr-380	391	1	under	under	ADP
ftr-380	391	2	§	§	PROPN
ftr-380	391	3	167(h	167(h	PROPN
ftr-380	391	4	)	)	PUNCT
ftr-380	391	5	,	,	PUNCT
ftr-380	391	6	added	add	VERB
ftr-380	391	7	to	to	ADP
ftr-380	391	8	the	the	DET
ftr-380	391	9	code	code	NOUN
ftr-380	391	10	by	by	ADP
ftr-380	391	11	the	the	DET
ftr-380	391	12	energy	energy	NOUN
ftr-380	391	13	tax	tax	NOUN
ftr-380	391	14	incentives	incentive	NOUN
ftr-380	391	15	act	act	VERB
ftr-380	391	16	of	of	ADP
ftr-380	391	17	2005	2005	NUM
ftr-380	391	18	,	,	PUNCT
ftr-380	391	19	amounts	amount	VERB
ftr-380	391	20	incurred	incur	VERB
ftr-380	391	21	in	in	ADP
ftr-380	391	22	connection	connection	NOUN
ftr-380	391	23	with	with	ADP
ftr-380	391	24	geological	geological	ADJ
ftr-380	391	25	and	and	CCONJ
ftr-380	391	26	geophysical	geophysical	ADJ
ftr-380	391	27	exploration	exploration	NOUN
ftr-380	391	28	within	within	ADP
ftr-380	391	29	the	the	DET
ftr-380	391	30	united	united	PROPN
ftr-380	391	31	states	states	PROPN
ftr-380	391	32	may	may	AUX
ftr-380	391	33	be	be	AUX
ftr-380	391	34	amortized	amortize	VERB
ftr-380	391	35	ratably	ratably	ADV
ftr-380	391	36	over	over	ADP
ftr-380	391	37	a	a	DET
ftr-380	391	38	24	24	NUM
ftr-380	391	39	-	-	PUNCT
ftr-380	391	40	month	month	NOUN
ftr-380	391	41	period	period	NOUN
ftr-380	391	42	.	.	PUNCT
ftr-380	392	1	7	7	X
ftr-380	392	2	.	.	X
ftr-380	392	3	the	the	DET
ftr-380	392	4	energy	energy	NOUN
ftr-380	392	5	tax	tax	NOUN
ftr-380	392	6	incentives	incentive	NOUN
ftr-380	392	7	act	act	VERB
ftr-380	392	8	of	of	ADP
ftr-380	392	9	2005	2005	NUM
ftr-380	392	10	extended	extend	VERB
ftr-380	392	11	the	the	DET
ftr-380	392	12	carryback	carryback	ADJ
ftr-380	392	13	period	period	NOUN
ftr-380	392	14	to	to	ADP
ftr-380	392	15	five	five	NUM
ftr-380	392	16	years	year	NOUN
ftr-380	392	17	with	with	ADP
ftr-380	392	18	respect	respect	NOUN
ftr-380	392	19	to	to	ADP
ftr-380	392	20	a	a	DET
ftr-380	392	21	portion	portion	NOUN
ftr-380	392	22	of	of	ADP
ftr-380	392	23	the	the	DET
ftr-380	392	24	nols	nol	NOUN
ftr-380	392	25	of	of	ADP
ftr-380	392	26	certain	certain	ADJ
ftr-380	392	27	electric	electric	ADJ
ftr-380	392	28	utility	utility	NOUN
ftr-380	392	29	companies	company	NOUN
ftr-380	392	30	arising	arise	VERB
ftr-380	392	31	in	in	ADP
ftr-380	392	32	taxable	taxable	ADJ
ftr-380	392	33	years	year	NOUN
ftr-380	392	34	ending	end	VERB
ftr-380	392	35	in	in	ADP
ftr-380	392	36	2003	2003	NUM
ftr-380	392	37	,	,	PUNCT
ftr-380	392	38	2004	2004	NUM
ftr-380	392	39	,	,	PUNCT
ftr-380	392	40	and	and	CCONJ
ftr-380	392	41	2005	2005	NUM
ftr-380	392	42	.	.	PUNCT
ftr-380	393	1	irc	irc	PROPN
ftr-380	393	2	§	§	PROPN
ftr-380	393	3	172(b)(1)(i	172(b)(1)(i	PROPN
ftr-380	393	4	)	)	PUNCT
ftr-380	393	5	.	.	PUNCT
ftr-380	394	1	8	8	X
ftr-380	394	2	.	.	PUNCT
ftr-380	395	1	the	the	DET
ftr-380	395	2	energy	energy	NOUN
ftr-380	395	3	tax	tax	NOUN
ftr-380	395	4	incentives	incentive	NOUN
ftr-380	395	5	act	act	VERB
ftr-380	395	6	of	of	ADP
ftr-380	395	7	2005	2005	NUM
ftr-380	395	8	added	add	VERB
ftr-380	395	9	two	two	NUM
ftr-380	395	10	new	new	ADJ
ftr-380	395	11	components	component	NOUN
ftr-380	395	12	to	to	ADP
ftr-380	395	13	the	the	DET
ftr-380	395	14	energy	energy	NOUN
ftr-380	395	15	credit	credit	NOUN
ftr-380	395	16	:	:	PUNCT
ftr-380	395	17	(	(	PUNCT
ftr-380	395	18	1	1	X
ftr-380	395	19	)	)	PUNCT
ftr-380	395	20	a	a	DET
ftr-380	395	21	credit	credit	NOUN
ftr-380	395	22	equal	equal	ADJ
ftr-380	395	23	to	to	ADP
ftr-380	395	24	30	30	NUM
ftr-380	395	25	percent	percent	NOUN
ftr-380	395	26	of	of	ADP
ftr-380	395	27	the	the	DET
ftr-380	395	28	cost	cost	NOUN
ftr-380	395	29	of	of	ADP
ftr-380	395	30	"	"	PUNCT
ftr-380	395	31	qualified	qualified	ADJ
ftr-380	395	32	fuel	fuel	NOUN
ftr-380	395	33	cell	cell	NOUN
ftr-380	395	34	property	property	NOUN
ftr-380	395	35	,	,	PUNCT
ftr-380	395	36	"	"	PUNCT
ftr-380	395	37	and	and	CCONJ
ftr-380	395	38	(	(	PUNCT
ftr-380	395	39	2	2	X
ftr-380	395	40	)	)	PUNCT
ftr-380	395	41	a	a	DET
ftr-380	395	42	credit	credit	NOUN
ftr-380	395	43	equal	equal	ADJ
ftr-380	395	44	to	to	ADP
ftr-380	395	45	10	10	NUM
ftr-380	395	46	percent	percent	NOUN
ftr-380	395	47	of	of	ADP
ftr-380	395	48	the	the	DET
ftr-380	395	49	cost	cost	NOUN
ftr-380	395	50	of	of	ADP
ftr-380	395	51	"	"	PUNCT
ftr-380	395	52	qualified	qualified	ADJ
ftr-380	395	53	microturbine	microturbine	NOUN
ftr-380	395	54	property	property	NOUN
ftr-380	395	55	.	.	PUNCT
ftr-380	395	56	"	"	PUNCT
ftr-380	396	1	the	the	DET
ftr-380	396	2	new	new	ADJ
ftr-380	396	3	components	component	NOUN
ftr-380	396	4	of	of	ADP
ftr-380	396	5	the	the	DET
ftr-380	396	6	credit	credit	NOUN
ftr-380	396	7	are	be	AUX
ftr-380	396	8	available	available	ADJ
ftr-380	396	9	only	only	ADV
ftr-380	396	10	for	for	ADP
ftr-380	396	11	property	property	NOUN
ftr-380	396	12	placed	place	VERB
ftr-380	396	13	in	in	ADP
ftr-380	396	14	service	service	NOUN
ftr-380	396	15	in	in	ADP
ftr-380	396	16	2006	2006	NUM
ftr-380	396	17	or	or	CCONJ
ftr-380	396	18	2007	2007	NUM
ftr-380	396	19	.	.	PUNCT
ftr-380	397	1	in	in	ADP
ftr-380	397	2	addition	addition	NOUN
ftr-380	397	3	,	,	PUNCT
ftr-380	397	4	the	the	DET
ftr-380	397	5	act	act	NOUN
ftr-380	397	6	increases	increase	VERB
ftr-380	397	7	the	the	DET
ftr-380	397	8	credit	credit	NOUN
ftr-380	397	9	rate	rate	NOUN
ftr-380	397	10	to	to	ADP
ftr-380	397	11	30	30	NUM
ftr-380	397	12	percent	percent	NOUN
ftr-380	397	13	for	for	ADP
ftr-380	397	14	solar	solar	ADJ
ftr-380	397	15	energy	energy	NOUN
ftr-380	397	16	property	property	NOUN
ftr-380	397	17	,	,	PUNCT
ftr-380	397	18	for	for	ADP
ftr-380	397	19	2006	2006	NUM
ftr-380	397	20	and	and	CCONJ
ftr-380	397	21	2007	2007	NUM
ftr-380	397	22	.	.	PUNCT
ftr-380	398	1	also	also	ADV
ftr-380	398	2	for	for	ADP
ftr-380	398	3	only	only	ADV
ftr-380	398	4	those	those	DET
ftr-380	398	5	two	two	NUM
ftr-380	398	6	years	year	NOUN
ftr-380	398	7	,	,	PUNCT
ftr-380	398	8	the	the	DET
ftr-380	398	9	act	act	NOUN
ftr-380	398	10	provides	provide	VERB
ftr-380	398	11	a	a	DET
ftr-380	398	12	30	30	NUM
ftr-380	398	13	percent	percent	NOUN
ftr-380	398	14	credit	credit	NOUN
ftr-380	398	15	for	for	ADP
ftr-380	398	16	the	the	DET
ftr-380	398	17	cost	cost	NOUN
ftr-380	398	18	of	of	ADP
ftr-380	398	19	fiber	fiber	NOUN
ftr-380	398	20	-	-	PUNCT
ftr-380	398	21	optic	optic	ADJ
ftr-380	398	22	solar	solar	ADJ
ftr-380	398	23	lighting	lighting	NOUN
ftr-380	398	24	systems	system	NOUN
ftr-380	398	25	.	.	PUNCT
ftr-380	399	1	2006	2006	NUM
ftr-380	399	2	]	]	PUNCT
ftr-380	399	3	florida	florida	PROPN
ftr-380	399	4	tax	tax	PROPN
ftr-380	399	5	review	review	NOUN
ftr-380	399	6	9	9	NUM
ftr-380	399	7	.	.	PUNCT
ftr-380	400	1	a	a	DET
ftr-380	400	2	credit	credit	NOUN
ftr-380	400	3	under	under	ADP
ftr-380	400	4	§	§	PROPN
ftr-380	400	5	45	45	NUM
ftr-380	400	6	is	be	AUX
ftr-380	400	7	allowed	allow	VERB
ftr-380	400	8	under	under	ADP
ftr-380	400	9	the	the	DET
ftr-380	400	10	energy	energy	NOUN
ftr-380	400	11	tax	tax	NOUN
ftr-380	400	12	incentives	incentive	NOUN
ftr-380	400	13	act	act	VERB
ftr-380	400	14	of	of	ADP
ftr-380	400	15	2005	2005	NUM
ftr-380	400	16	for	for	ADP
ftr-380	400	17	the	the	DET
ftr-380	400	18	production	production	NOUN
ftr-380	400	19	of	of	ADP
ftr-380	400	20	"	"	PUNCT
ftr-380	400	21	indian	indian	ADJ
ftr-380	400	22	coal	coal	NOUN
ftr-380	400	23	,	,	PUNCT
ftr-380	400	24	"	"	PUNCT
ftr-380	400	25	defined	define	VERB
ftr-380	400	26	as	as	ADP
ftr-380	400	27	coal	coal	NOUN
ftr-380	400	28	produced	produce	VERB
ftr-380	400	29	from	from	ADP
ftr-380	400	30	reserves	reserve	NOUN
ftr-380	400	31	which	which	PRON
ftr-380	400	32	were	be	AUX
ftr-380	400	33	owned	own	VERB
ftr-380	400	34	by	by	ADP
ftr-380	400	35	(	(	PUNCT
ftr-380	400	36	or	or	CCONJ
ftr-380	400	37	held	hold	VERB
ftr-380	400	38	in	in	ADP
ftr-380	400	39	trust	trust	NOUN
ftr-380	400	40	by	by	ADP
ftr-380	400	41	the	the	DET
ftr-380	400	42	united	united	PROPN
ftr-380	400	43	states	states	PROPN
ftr-380	400	44	for	for	ADP
ftr-380	400	45	the	the	DET
ftr-380	400	46	benefit	benefit	NOUN
ftr-380	400	47	of	of	ADP
ftr-380	400	48	)	)	PUNCT
ftr-380	400	49	an	an	DET
ftr-380	400	50	indian	indian	ADJ
ftr-380	400	51	tribe	tribe	NOUN
ftr-380	400	52	or	or	CCONJ
ftr-380	400	53	its	its	PRON
ftr-380	400	54	members	member	NOUN
ftr-380	400	55	on	on	ADP
ftr-380	400	56	june	june	PROPN
ftr-380	400	57	14	14	NUM
ftr-380	400	58	,	,	PUNCT
ftr-380	400	59	2005	2005	NUM
ftr-380	400	60	.	.	PUNCT
ftr-380	401	1	to	to	PART
ftr-380	401	2	qualify	qualify	VERB
ftr-380	401	3	for	for	ADP
ftr-380	401	4	the	the	DET
ftr-380	401	5	credit	credit	NOUN
ftr-380	401	6	,	,	PUNCT
ftr-380	401	7	the	the	DET
ftr-380	401	8	coal	coal	NOUN
ftr-380	401	9	must	must	AUX
ftr-380	401	10	be	be	AUX
ftr-380	401	11	produced	produce	VERB
ftr-380	401	12	by	by	ADP
ftr-380	401	13	a	a	DET
ftr-380	401	14	facility	facility	NOUN
ftr-380	401	15	placed	place	VERB
ftr-380	401	16	in	in	ADP
ftr-380	401	17	service	service	NOUN
ftr-380	401	18	before	before	ADP
ftr-380	401	19	january	january	PROPN
ftr-380	401	20	1	1	NUM
ftr-380	401	21	,	,	PUNCT
ftr-380	401	22	2009	2009	NUM
ftr-380	401	23	.	.	PUNCT
ftr-380	402	1	the	the	DET
ftr-380	402	2	credit	credit	NOUN
ftr-380	402	3	is	be	AUX
ftr-380	402	4	available	available	ADJ
ftr-380	402	5	for	for	ADP
ftr-380	402	6	coal	coal	NOUN
ftr-380	402	7	produced	produce	VERB
ftr-380	402	8	during	during	ADP
ftr-380	402	9	the	the	DET
ftr-380	402	10	years	year	NOUN
ftr-380	402	11	2006	2006	NUM
ftr-380	402	12	through	through	ADP
ftr-380	402	13	2012	2012	NUM
ftr-380	402	14	,	,	PUNCT
ftr-380	402	15	and	and	CCONJ
ftr-380	402	16	sold	sell	VERB
ftr-380	402	17	by	by	ADP
ftr-380	402	18	the	the	DET
ftr-380	402	19	taxpayer	taxpayer	NOUN
ftr-380	402	20	to	to	ADP
ftr-380	402	21	unrelated	unrelated	ADJ
ftr-380	402	22	persons	person	NOUN
ftr-380	402	23	during	during	ADP
ftr-380	402	24	the	the	DET
ftr-380	402	25	same	same	ADJ
ftr-380	402	26	time	time	NOUN
ftr-380	402	27	frame	frame	NOUN
ftr-380	402	28	.	.	PUNCT
ftr-380	403	1	the	the	DET
ftr-380	403	2	credit	credit	NOUN
ftr-380	403	3	amount	amount	NOUN
ftr-380	403	4	is	be	AUX
ftr-380	403	5	$	$	SYM
ftr-380	403	6	1.50	1.50	NUM
ftr-380	403	7	per	per	ADP
ftr-380	403	8	ton	ton	NOUN
ftr-380	403	9	of	of	ADP
ftr-380	403	10	indian	indian	ADJ
ftr-380	403	11	coal	coal	NOUN
ftr-380	403	12	during	during	ADP
ftr-380	403	13	the	the	DET
ftr-380	403	14	years	year	NOUN
ftr-380	403	15	2006	2006	NUM
ftr-380	403	16	through	through	ADP
ftr-380	403	17	2009	2009	NUM
ftr-380	403	18	,	,	PUNCT
ftr-380	403	19	and	and	CCONJ
ftr-380	403	20	$	$	SYM
ftr-380	403	21	2.00	2.00	NUM
ftr-380	403	22	per	per	ADP
ftr-380	403	23	ton	ton	NOUN
ftr-380	403	24	thereafter	thereafter	ADV
ftr-380	403	25	.	.	PUNCT
ftr-380	404	1	10	10	X
ftr-380	404	2	.	.	PUNCT
ftr-380	405	1	the	the	DET
ftr-380	405	2	energy	energy	NOUN
ftr-380	405	3	tax	tax	NOUN
ftr-380	405	4	incentives	incentive	NOUN
ftr-380	405	5	act	act	VERB
ftr-380	405	6	of	of	ADP
ftr-380	405	7	2005	2005	NUM
ftr-380	405	8	redesignated	redesignate	VERB
ftr-380	405	9	§	§	PROPN
ftr-380	405	10	29	29	NUM
ftr-380	405	11	as	as	ADP
ftr-380	405	12	§	§	PROPN
ftr-380	405	13	45k	45k	NOUN
ftr-380	405	14	,	,	PUNCT
ftr-380	405	15	and	and	CCONJ
ftr-380	405	16	made	make	VERB
ftr-380	405	17	it	it	PRON
ftr-380	405	18	part	part	NOUN
ftr-380	405	19	of	of	ADP
ftr-380	405	20	the	the	DET
ftr-380	405	21	general	general	ADJ
ftr-380	405	22	business	business	NOUN
ftr-380	405	23	credit	credit	NOUN
ftr-380	405	24	.	.	PUNCT
ftr-380	406	1	it	it	PRON
ftr-380	406	2	also	also	ADV
ftr-380	406	3	added	add	VERB
ftr-380	406	4	a	a	DET
ftr-380	406	5	credit	credit	NOUN
ftr-380	406	6	for	for	ADP
ftr-380	406	7	qualified	qualified	ADJ
ftr-380	406	8	facilities	facility	NOUN
ftr-380	406	9	producing	produce	VERB
ftr-380	406	10	coke	coke	PROPN
ftr-380	406	11	or	or	CCONJ
ftr-380	406	12	coke	coke	PROPN
ftr-380	406	13	gas	gas	NOUN
ftr-380	406	14	.	.	PUNCT
ftr-380	407	1	a	a	DET
ftr-380	407	2	qualified	qualified	ADJ
ftr-380	407	3	facility	facility	NOUN
ftr-380	407	4	must	must	AUX
ftr-380	407	5	have	have	AUX
ftr-380	407	6	been	be	AUX
ftr-380	407	7	placed	place	VERB
ftr-380	407	8	in	in	ADP
ftr-380	407	9	service	service	NOUN
ftr-380	407	10	before	before	ADP
ftr-380	407	11	1993	1993	NUM
ftr-380	407	12	,	,	PUNCT
ftr-380	407	13	or	or	CCONJ
ftr-380	407	14	after	after	ADP
ftr-380	407	15	june	june	PROPN
ftr-380	407	16	30	30	NUM
ftr-380	407	17	,	,	PUNCT
ftr-380	407	18	1998	1998	NUM
ftr-380	407	19	,	,	PUNCT
ftr-380	407	20	and	and	CCONJ
ftr-380	407	21	before	before	ADP
ftr-380	407	22	january	january	PROPN
ftr-380	407	23	1	1	NUM
ftr-380	407	24	,	,	PUNCT
ftr-380	407	25	2010	2010	NUM
ftr-380	407	26	.	.	PUNCT
ftr-380	408	1	the	the	DET
ftr-380	408	2	credit	credit	NOUN
ftr-380	408	3	amount	amount	NOUN
ftr-380	408	4	is	be	AUX
ftr-380	408	5	$	$	SYM
ftr-380	408	6	3.00	3.00	NUM
ftr-380	408	7	(	(	PUNCT
ftr-380	408	8	adjusted	adjust	VERB
ftr-380	408	9	for	for	ADP
ftr-380	408	10	post-2004	post-2004	ADJ
ftr-380	408	11	inflation	inflation	NOUN
ftr-380	408	12	)	)	PUNCT
ftr-380	408	13	per	per	ADP
ftr-380	408	14	barrel	barrel	NOUN
ftr-380	408	15	-	-	PUNCT
ftr-380	408	16	of	of	ADP
ftr-380	408	17	-	-	PUNCT
ftr-380	408	18	oil	oil	NOUN
ftr-380	408	19	equivalent	equivalent	NOUN
ftr-380	408	20	,	,	PUNCT
ftr-380	408	21	subject	subject	ADJ
ftr-380	408	22	to	to	ADP
ftr-380	408	23	a	a	DET
ftr-380	408	24	ceiling	ceiling	NOUN
ftr-380	408	25	of	of	ADP
ftr-380	408	26	an	an	DET
ftr-380	408	27	average	average	ADJ
ftr-380	408	28	barrel	barrel	NOUN
ftr-380	408	29	-	-	PUNCT
ftr-380	408	30	of	of	ADP
ftr-380	408	31	-	-	PUNCT
ftr-380	408	32	oil	oil	NOUN
ftr-380	408	33	equivalent	equivalent	NOUN
ftr-380	408	34	of	of	ADP
ftr-380	408	35	4,000	4,000	NUM
ftr-380	408	36	barrels	barrel	NOUN
ftr-380	408	37	per	per	ADP
ftr-380	408	38	day	day	NOUN
ftr-380	408	39	.	.	PUNCT
ftr-380	409	1	with	with	ADP
ftr-380	409	2	respect	respect	NOUN
ftr-380	409	3	to	to	ADP
ftr-380	409	4	production	production	NOUN
ftr-380	409	5	from	from	ADP
ftr-380	409	6	a	a	DET
ftr-380	409	7	particular	particular	ADJ
ftr-380	409	8	facility	facility	NOUN
ftr-380	409	9	,	,	PUNCT
ftr-380	409	10	the	the	DET
ftr-380	409	11	credit	credit	NOUN
ftr-380	409	12	is	be	AUX
ftr-380	409	13	available	available	ADJ
ftr-380	409	14	only	only	ADV
ftr-380	409	15	for	for	ADP
ftr-380	409	16	the	the	DET
ftr-380	409	17	fouryear	fouryear	ADJ
ftr-380	409	18	period	period	NOUN
ftr-380	409	19	beginning	begin	VERB
ftr-380	409	20	on	on	ADP
ftr-380	409	21	the	the	DET
ftr-380	409	22	later	later	NOUN
ftr-380	409	23	of	of	ADP
ftr-380	409	24	january	january	PROPN
ftr-380	409	25	1	1	NUM
ftr-380	409	26	,	,	PUNCT
ftr-380	409	27	2006	2006	NUM
ftr-380	409	28	,	,	PUNCT
ftr-380	409	29	or	or	CCONJ
ftr-380	409	30	the	the	DET
ftr-380	409	31	date	date	NOUN
ftr-380	409	32	the	the	DET
ftr-380	409	33	facility	facility	NOUN
ftr-380	409	34	is	be	AUX
ftr-380	409	35	placed	place	VERB
ftr-380	409	36	in	in	ADP
ftr-380	409	37	service	service	NOUN
ftr-380	409	38	.	.	PUNCT
ftr-380	410	1	11	11	NUM
ftr-380	410	2	.	.	PUNCT
ftr-380	411	1	the	the	DET
ftr-380	411	2	energy	energy	NOUN
ftr-380	411	3	tax	tax	NOUN
ftr-380	411	4	incentives	incentive	NOUN
ftr-380	411	5	act	act	NOUN
ftr-380	411	6	of	of	ADP
ftr-380	411	7	2005	2005	NUM
ftr-380	411	8	added	add	VERB
ftr-380	411	9	a	a	DET
ftr-380	411	10	third	third	ADJ
ftr-380	411	11	credit	credit	NOUN
ftr-380	411	12	to	to	ADP
ftr-380	411	13	the	the	DET
ftr-380	411	14	§	§	PROPN
ftr-380	411	15	40a	40a	X
ftr-380	411	16	mix	mix	NOUN
ftr-380	411	17	,	,	PUNCT
ftr-380	411	18	the	the	DET
ftr-380	411	19	"	"	PUNCT
ftr-380	411	20	small	small	ADJ
ftr-380	411	21	agri	agri	NOUN
ftr-380	411	22	-	-	PUNCT
ftr-380	411	23	biodiesel	biodiesel	NOUN
ftr-380	411	24	credit	credit	NOUN
ftr-380	411	25	.	.	PUNCT
ftr-380	411	26	"	"	PUNCT
ftr-380	412	1	the	the	DET
ftr-380	412	2	credit	credit	NOUN
ftr-380	412	3	equals	equal	VERB
ftr-380	412	4	10	10	NUM
ftr-380	412	5	cents	cent	NOUN
ftr-380	412	6	per	per	ADP
ftr-380	412	7	gallon	gallon	NOUN
ftr-380	412	8	of	of	ADP
ftr-380	412	9	qualified	qualified	ADJ
ftr-380	412	10	agri	agri	NOUN
ftr-380	412	11	-	-	PUNCT
ftr-380	412	12	biodiesel	biodiesel	NOUN
ftr-380	412	13	production	production	NOUN
ftr-380	412	14	(	(	PUNCT
ftr-380	412	15	which	which	PRON
ftr-380	412	16	is	be	AUX
ftr-380	412	17	limited	limit	VERB
ftr-380	412	18	to	to	ADP
ftr-380	412	19	15	15	NUM
ftr-380	412	20	million	million	NUM
ftr-380	412	21	gallons	gallon	NOUN
ftr-380	412	22	per	per	ADP
ftr-380	412	23	year	year	NOUN
ftr-380	412	24	)	)	PUNCT
ftr-380	412	25	.	.	PUNCT
ftr-380	413	1	it	it	PRON
ftr-380	413	2	is	be	AUX
ftr-380	413	3	available	available	ADJ
ftr-380	413	4	only	only	ADV
ftr-380	413	5	to	to	ADP
ftr-380	413	6	producers	producer	NOUN
ftr-380	413	7	with	with	ADP
ftr-380	413	8	an	an	DET
ftr-380	413	9	annual	annual	ADJ
ftr-380	413	10	productive	productive	ADJ
ftr-380	413	11	capacity	capacity	NOUN
ftr-380	413	12	of	of	ADP
ftr-380	413	13	no	no	DET
ftr-380	413	14	more	more	ADJ
ftr-380	413	15	than	than	ADP
ftr-380	413	16	60	60	NUM
ftr-380	413	17	million	million	NUM
ftr-380	413	18	gallons	gallon	NOUN
ftr-380	413	19	.	.	PUNCT
ftr-380	414	1	the	the	DET
ftr-380	414	2	2005	2005	NUM
ftr-380	414	3	act	act	NOUN
ftr-380	414	4	also	also	ADV
ftr-380	414	5	provides	provide	VERB
ftr-380	414	6	that	that	SCONJ
ftr-380	414	7	"	"	PUNCT
ftr-380	414	8	renewable	renewable	ADJ
ftr-380	414	9	diesel	diesel	NOUN
ftr-380	414	10	"	"	PUNCT
ftr-380	414	11	is	be	AUX
ftr-380	414	12	treated	treat	VERB
ftr-380	414	13	in	in	ADP
ftr-380	414	14	the	the	DET
ftr-380	414	15	same	same	ADJ
ftr-380	414	16	manner	manner	NOUN
ftr-380	414	17	as	as	ADP
ftr-380	414	18	biodiesel	biodiesel	NOUN
ftr-380	414	19	for	for	ADP
ftr-380	414	20	purposes	purpose	NOUN
ftr-380	414	21	of	of	ADP
ftr-380	414	22	the	the	DET
ftr-380	414	23	bmc	bmc	NOUN
ftr-380	414	24	and	and	CCONJ
ftr-380	414	25	the	the	DET
ftr-380	414	26	bc	bc	PROPN
ftr-380	414	27	,	,	PUNCT
ftr-380	414	28	except	except	SCONJ
ftr-380	414	29	that	that	SCONJ
ftr-380	414	30	the	the	DET
ftr-380	414	31	credit	credit	NOUN
ftr-380	414	32	amount	amount	NOUN
ftr-380	414	33	is	be	AUX
ftr-380	414	34	increased	increase	VERB
ftr-380	414	35	to	to	ADP
ftr-380	414	36	$	$	SYM
ftr-380	414	37	1.00	1.00	NUM
ftr-380	414	38	per	per	ADP
ftr-380	414	39	gallon	gallon	NOUN
ftr-380	414	40	.	.	PUNCT
ftr-380	415	1	renewable	renewable	ADJ
ftr-380	415	2	diesel	diesel	NOUN
ftr-380	415	3	is	be	AUX
ftr-380	415	4	defined	define	VERB
ftr-380	415	5	as	as	ADP
ftr-380	415	6	diesel	diesel	NOUN
ftr-380	415	7	fuel	fuel	NOUN
ftr-380	415	8	derived	derive	VERB
ftr-380	415	9	from	from	ADP
ftr-380	415	10	biomass	biomass	NOUN
ftr-380	415	11	using	use	VERB
ftr-380	415	12	a	a	DET
ftr-380	415	13	thermal	thermal	ADJ
ftr-380	415	14	depolymerization	depolymerization	NOUN
ftr-380	415	15	process	process	NOUN
ftr-380	415	16	.	.	PUNCT
ftr-380	416	1	all	all	DET
ftr-380	416	2	credits	credit	NOUN
ftr-380	416	3	under	under	ADP
ftr-380	416	4	§	§	PROPN
ftr-380	416	5	40a	40a	NUM
ftr-380	416	6	are	be	AUX
ftr-380	416	7	scheduled	schedule	VERB
ftr-380	416	8	to	to	PART
ftr-380	416	9	expire	expire	VERB
ftr-380	416	10	at	at	ADP
ftr-380	416	11	the	the	DET
ftr-380	416	12	end	end	NOUN
ftr-380	416	13	of	of	ADP
ftr-380	416	14	2008	2008	NUM
ftr-380	416	15	.	.	PUNCT
ftr-380	417	1	12	12	NUM
ftr-380	417	2	.	.	PUNCT
ftr-380	417	3	credit	credit	NOUN
ftr-380	417	4	for	for	ADP
ftr-380	417	5	production	production	NOUN
ftr-380	417	6	from	from	ADP
ftr-380	417	7	advanced	advanced	ADJ
ftr-380	417	8	nuclear	nuclear	ADJ
ftr-380	417	9	power	power	NOUN
ftr-380	417	10	facilities	facility	NOUN
ftr-380	417	11	.	.	PUNCT
ftr-380	418	1	section	section	NOUN
ftr-380	418	2	45j	45j	NUM
ftr-380	418	3	,	,	PUNCT
ftr-380	418	4	added	add	VERB
ftr-380	418	5	to	to	ADP
ftr-380	418	6	the	the	DET
ftr-380	418	7	code	code	NOUN
ftr-380	418	8	by	by	ADP
ftr-380	418	9	the	the	DET
ftr-380	418	10	energy	energy	NOUN
ftr-380	418	11	tax	tax	NOUN
ftr-380	418	12	incentives	incentive	NOUN
ftr-380	418	13	act	act	VERB
ftr-380	418	14	of	of	ADP
ftr-380	418	15	2005	2005	NUM
ftr-380	418	16	,	,	PUNCT
ftr-380	418	17	provides	provide	VERB
ftr-380	418	18	a	a	DET
ftr-380	418	19	credit	credit	NOUN
ftr-380	418	20	of	of	ADP
ftr-380	418	21	1.8	1.8	NUM
ftr-380	418	22	cents	cent	NOUN
ftr-380	418	23	per	per	ADP
ftr-380	418	24	kilowatt	kilowatt	NOUN
ftr-380	418	25	-	-	PUNCT
ftr-380	418	26	hour	hour	NOUN
ftr-380	418	27	of	of	ADP
ftr-380	418	28	electricity	electricity	NOUN
ftr-380	418	29	produced	produce	VERB
ftr-380	418	30	at	at	ADP
ftr-380	418	31	a	a	DET
ftr-380	418	32	qualifying	qualify	VERB
ftr-380	418	33	advanced	advanced	ADJ
ftr-380	418	34	nuclear	nuclear	ADJ
ftr-380	418	35	power	power	NOUN
ftr-380	418	36	facility	facility	NOUN
ftr-380	418	37	during	during	ADP
ftr-380	418	38	the	the	DET
ftr-380	418	39	eight	eight	NUM
ftr-380	418	40	-	-	PUNCT
ftr-380	418	41	year	year	NOUN
ftr-380	418	42	period	period	NOUN
ftr-380	418	43	beginning	begin	VERB
ftr-380	418	44	on	on	ADP
ftr-380	418	45	the	the	DET
ftr-380	418	46	date	date	NOUN
ftr-380	418	47	the	the	DET
ftr-380	418	48	facility	facility	NOUN
ftr-380	418	49	is	be	AUX
ftr-380	418	50	placed	place	VERB
ftr-380	418	51	in	in	ADP
ftr-380	418	52	service	service	NOUN
ftr-380	418	53	.	.	PUNCT
ftr-380	419	1	for	for	ADP
ftr-380	419	2	a	a	DET
ftr-380	419	3	facility	facility	NOUN
ftr-380	419	4	to	to	PART
ftr-380	419	5	qualify	qualify	VERB
ftr-380	419	6	,	,	PUNCT
ftr-380	419	7	the	the	DET
ftr-380	419	8	taxpayer	taxpayer	NOUN
ftr-380	419	9	must	must	AUX
ftr-380	419	10	have	have	AUX
ftr-380	419	11	received	receive	VERB
ftr-380	419	12	an	an	DET
ftr-380	419	13	allocation	allocation	NOUN
ftr-380	419	14	of	of	ADP
ftr-380	419	15	megawatt	megawatt	NOUN
ftr-380	419	16	capacity	capacity	NOUN
ftr-380	419	17	from	from	ADP
ftr-380	419	18	the	the	DET
ftr-380	419	19	irs	irs	PROPN
ftr-380	419	20	,	,	PUNCT
ftr-380	419	21	and	and	CCONJ
ftr-380	419	22	the	the	DET
ftr-380	419	23	facility	facility	NOUN
ftr-380	419	24	must	must	AUX
ftr-380	419	25	have	have	AUX
ftr-380	419	26	been	be	AUX
ftr-380	419	27	placed	place	VERB
ftr-380	419	28	in	in	ADP
ftr-380	419	29	service	service	NOUN
ftr-380	419	30	before	before	ADP
ftr-380	419	31	january	january	PROPN
ftr-380	419	32	1	1	NUM
ftr-380	419	33	,	,	PUNCT
ftr-380	419	34	2021	2021	NUM
ftr-380	419	35	.	.	PUNCT
ftr-380	420	1	if	if	SCONJ
ftr-380	420	2	the	the	DET
ftr-380	420	3	megawatt	megawatt	PROPN
ftr-380	420	4	allocation	allocation	NOUN
ftr-380	420	5	to	to	ADP
ftr-380	420	6	the	the	DET
ftr-380	420	7	facility	facility	NOUN
ftr-380	420	8	by	by	ADP
ftr-380	420	9	the	the	DET
ftr-380	420	10	irs	irs	PROPN
ftr-380	420	11	is	be	AUX
ftr-380	420	12	less	less	ADJ
ftr-380	420	13	than	than	ADP
ftr-380	420	14	the	the	DET
ftr-380	420	15	facility	facility	NOUN
ftr-380	420	16	's	's	PART
ftr-380	420	17	rated	rate	VERB
ftr-380	420	18	nameplate	nameplate	NOUN
ftr-380	420	19	capacity	capacity	NOUN
ftr-380	420	20	,	,	PUNCT
ftr-380	420	21	the	the	DET
ftr-380	420	22	otherwise	otherwise	ADV
ftr-380	420	23	allowable	allowable	ADJ
ftr-380	420	24	credit	credit	NOUN
ftr-380	420	25	per	per	ADP
ftr-380	420	26	kilowatt	kilowatt	NOUN
ftr-380	420	27	hour	hour	NOUN
ftr-380	420	28	produced	produce	VERB
ftr-380	420	29	by	by	ADP
ftr-380	420	30	the	the	DET
ftr-380	420	31	facility	facility	NOUN
ftr-380	420	32	is	be	AUX
ftr-380	420	33	proportionately	proportionately	ADV
ftr-380	420	34	reduced	reduce	VERB
ftr-380	420	35	.	.	PUNCT
ftr-380	421	1	for	for	ADP
ftr-380	421	2	example	example	NOUN
ftr-380	421	3	,	,	PUNCT
ftr-380	421	4	if	if	SCONJ
ftr-380	421	5	the	the	DET
ftr-380	421	6	megawatt	megawatt	PROPN
ftr-380	421	7	allocation	allocation	NOUN
ftr-380	421	8	were	be	AUX
ftr-380	421	9	one	one	NUM
ftr-380	421	10	-	-	PUNCT
ftr-380	421	11	third	third	NOUN
ftr-380	421	12	of	of	ADP
ftr-380	421	13	the	the	DET
ftr-380	421	14	rated	rate	VERB
ftr-380	421	15	nameplate	nameplate	NOUN
ftr-380	421	16	capacity	capacity	NOUN
ftr-380	421	17	,	,	PUNCT
ftr-380	421	18	the	the	DET
ftr-380	421	19	credit	credit	NOUN
ftr-380	421	20	would	would	AUX
ftr-380	421	21	be	be	AUX
ftr-380	421	22	0.6	0.6	NUM
ftr-380	421	23	cents	cent	NOUN
ftr-380	421	24	per	per	ADP
ftr-380	421	25	kilowatt	kilowatt	NOUN
ftr-380	421	26	hour	hour	NOUN
ftr-380	421	27	.	.	PUNCT
ftr-380	422	1	a	a	PRON
ftr-380	422	2	[	[	X
ftr-380	422	3	vol	vol	NOUN
ftr-380	422	4	8	8	NUM
ftr-380	422	5	:	:	PUNCT
ftr-380	422	6	si	si	PROPN
ftr-380	422	7	recent	recent	ADJ
ftr-380	422	8	developments	development	NOUN
ftr-380	422	9	in	in	ADP
ftr-380	422	10	federal	federal	ADJ
ftr-380	422	11	income	income	NOUN
ftr-380	422	12	taxation	taxation	NOUN
ftr-380	422	13	taxpayer	taxpayer	NOUN
ftr-380	422	14	's	's	PART
ftr-380	422	15	annual	annual	ADJ
ftr-380	422	16	credit	credit	NOUN
ftr-380	422	17	during	during	ADP
ftr-380	422	18	the	the	DET
ftr-380	422	19	eight	eight	NUM
ftr-380	422	20	-	-	PUNCT
ftr-380	422	21	year	year	NOUN
ftr-380	422	22	period	period	NOUN
ftr-380	422	23	may	may	AUX
ftr-380	422	24	not	not	PART
ftr-380	422	25	exceed	exceed	VERB
ftr-380	422	26	$	$	SYM
ftr-380	422	27	125	125	NUM
ftr-380	422	28	million	million	NUM
ftr-380	422	29	per	per	ADP
ftr-380	422	30	1,000	1,000	NUM
ftr-380	422	31	megawatts	megawatt	NOUN
ftr-380	422	32	of	of	ADP
ftr-380	422	33	allocated	allocate	VERB
ftr-380	422	34	capacity	capacity	NOUN
ftr-380	422	35	.	.	PUNCT
ftr-380	423	1	thus	thus	ADV
ftr-380	423	2	,	,	PUNCT
ftr-380	423	3	for	for	ADP
ftr-380	423	4	example	example	NOUN
ftr-380	423	5	,	,	PUNCT
ftr-380	423	6	the	the	DET
ftr-380	423	7	credit	credit	NOUN
ftr-380	423	8	ceiling	ceiling	NOUN
ftr-380	423	9	for	for	ADP
ftr-380	423	10	a	a	DET
ftr-380	423	11	taxpayer	taxpayer	NOUN
ftr-380	423	12	with	with	ADP
ftr-380	423	13	200	200	NUM
ftr-380	423	14	megawatts	megawatt	NOUN
ftr-380	423	15	of	of	ADP
ftr-380	423	16	allocated	allocate	VERB
ftr-380	423	17	capacity	capacity	NOUN
ftr-380	423	18	would	would	AUX
ftr-380	423	19	be	be	AUX
ftr-380	423	20	$	$	SYM
ftr-380	423	21	25	25	NUM
ftr-380	423	22	million	million	NUM
ftr-380	423	23	.	.	PUNCT
ftr-380	424	1	13	13	NUM
ftr-380	424	2	.	.	PUNCT
ftr-380	424	3	credits	credit	NOUN
ftr-380	424	4	for	for	ADP
ftr-380	424	5	investments	investment	NOUN
ftr-380	424	6	in	in	ADP
ftr-380	424	7	clean	clean	ADJ
ftr-380	424	8	coal	coal	NOUN
ftr-380	424	9	facilities	facility	NOUN
ftr-380	424	10	.	.	PUNCT
ftr-380	425	1	the	the	DET
ftr-380	425	2	energy	energy	NOUN
ftr-380	425	3	tax	tax	NOUN
ftr-380	425	4	incentives	incentive	NOUN
ftr-380	425	5	act	act	NOUN
ftr-380	425	6	of	of	ADP
ftr-380	425	7	2005	2005	NUM
ftr-380	425	8	introduced	introduce	VERB
ftr-380	425	9	two	two	NUM
ftr-380	425	10	new	new	ADJ
ftr-380	425	11	credits	credit	NOUN
ftr-380	425	12	for	for	ADP
ftr-380	425	13	investments	investment	NOUN
ftr-380	425	14	in	in	ADP
ftr-380	425	15	clean	clean	ADJ
ftr-380	425	16	coal	coal	NOUN
ftr-380	425	17	facilities	facility	NOUN
ftr-380	425	18	.	.	PUNCT
ftr-380	426	1	section	section	NOUN
ftr-380	426	2	48a	48a	NOUN
ftr-380	426	3	provides	provide	VERB
ftr-380	426	4	a	a	DET
ftr-380	426	5	credit	credit	NOUN
ftr-380	426	6	for	for	ADP
ftr-380	426	7	investments	investment	NOUN
ftr-380	426	8	in	in	ADP
ftr-380	426	9	"	"	PUNCT
ftr-380	426	10	qualifying	qualify	VERB
ftr-380	426	11	advanced	advanced	ADJ
ftr-380	426	12	coal	coal	NOUN
ftr-380	426	13	projects	project	NOUN
ftr-380	426	14	,	,	PUNCT
ftr-380	426	15	"	"	PUNCT
ftr-380	426	16	defined	define	VERB
ftr-380	426	17	as	as	ADP
ftr-380	426	18	projects	project	NOUN
ftr-380	426	19	using	use	VERB
ftr-380	426	20	integrated	integrated	ADJ
ftr-380	426	21	gasification	gasification	NOUN
ftr-380	426	22	combined	combine	VERB
ftr-380	426	23	cycle	cycle	NOUN
ftr-380	426	24	(	(	PUNCT
ftr-380	426	25	igcc	igcc	NOUN
ftr-380	426	26	)	)	PUNCT
ftr-380	426	27	and	and	CCONJ
ftr-380	426	28	other	other	ADJ
ftr-380	426	29	advanced	advanced	ADJ
ftr-380	426	30	coalbased	coalbase	VERB
ftr-380	426	31	technologies	technology	NOUN
ftr-380	426	32	for	for	ADP
ftr-380	426	33	generating	generate	VERB
ftr-380	426	34	electricity	electricity	NOUN
ftr-380	426	35	.	.	PUNCT
ftr-380	427	1	the	the	DET
ftr-380	427	2	credit	credit	NOUN
ftr-380	427	3	rate	rate	NOUN
ftr-380	427	4	is	be	AUX
ftr-380	427	5	20	20	NUM
ftr-380	427	6	percent	percent	NOUN
ftr-380	427	7	of	of	ADP
ftr-380	427	8	qualifying	qualify	VERB
ftr-380	427	9	investments	investment	NOUN
ftr-380	427	10	for	for	ADP
ftr-380	427	11	igcc	igcc	NOUN
ftr-380	427	12	projects	project	NOUN
ftr-380	427	13	,	,	PUNCT
ftr-380	427	14	and	and	CCONJ
ftr-380	427	15	15	15	NUM
ftr-380	427	16	percent	percent	NOUN
ftr-380	427	17	for	for	ADP
ftr-380	427	18	other	other	ADJ
ftr-380	427	19	projects	project	NOUN
ftr-380	427	20	.	.	PUNCT
ftr-380	428	1	the	the	DET
ftr-380	428	2	credit	credit	NOUN
ftr-380	428	3	is	be	AUX
ftr-380	428	4	available	available	ADJ
ftr-380	428	5	only	only	ADV
ftr-380	428	6	for	for	ADP
ftr-380	428	7	projects	project	NOUN
ftr-380	428	8	certified	certify	VERB
ftr-380	428	9	by	by	ADP
ftr-380	428	10	the	the	DET
ftr-380	428	11	irs	irs	PROPN
ftr-380	428	12	,	,	PUNCT
ftr-380	428	13	following	follow	VERB
ftr-380	428	14	consultation	consultation	NOUN
ftr-380	428	15	with	with	ADP
ftr-380	428	16	the	the	DET
ftr-380	428	17	energy	energy	NOUN
ftr-380	428	18	department	department	NOUN
ftr-380	428	19	.	.	PUNCT
ftr-380	429	1	aggregate	aggregate	ADJ
ftr-380	429	2	credits	credit	NOUN
ftr-380	429	3	allowed	allow	VERB
ftr-380	429	4	for	for	ADP
ftr-380	429	5	certified	certified	ADJ
ftr-380	429	6	projects	project	NOUN
ftr-380	429	7	may	may	AUX
ftr-380	429	8	not	not	PART
ftr-380	429	9	exceed	exceed	VERB
ftr-380	429	10	$	$	SYM
ftr-380	429	11	800	800	NUM
ftr-380	429	12	million	million	NUM
ftr-380	429	13	for	for	ADP
ftr-380	429	14	igcc	igcc	NOUN
ftr-380	429	15	projects	project	NOUN
ftr-380	429	16	,	,	PUNCT
ftr-380	429	17	and	and	CCONJ
ftr-380	429	18	$	$	SYM
ftr-380	429	19	500	500	NUM
ftr-380	429	20	million	million	NUM
ftr-380	429	21	for	for	ADP
ftr-380	429	22	other	other	ADJ
ftr-380	429	23	projects	project	NOUN
ftr-380	429	24	.	.	PUNCT
ftr-380	430	1	section	section	NOUN
ftr-380	430	2	48b	48b	PROPN
ftr-380	430	3	provides	provide	VERB
ftr-380	430	4	a	a	DET
ftr-380	430	5	20	20	NUM
ftr-380	430	6	percent	percent	NOUN
ftr-380	430	7	credit	credit	NOUN
ftr-380	430	8	for	for	ADP
ftr-380	430	9	investments	investment	NOUN
ftr-380	430	10	in	in	ADP
ftr-380	430	11	"	"	PUNCT
ftr-380	430	12	qualifying	qualify	VERB
ftr-380	430	13	gasification	gasification	NOUN
ftr-380	430	14	projects	project	NOUN
ftr-380	430	15	,	,	PUNCT
ftr-380	430	16	"	"	PUNCT
ftr-380	430	17	defined	define	VERB
ftr-380	430	18	as	as	ADP
ftr-380	430	19	projects	project	NOUN
ftr-380	430	20	involving	involve	VERB
ftr-380	430	21	the	the	DET
ftr-380	430	22	conversion	conversion	NOUN
ftr-380	430	23	of	of	ADP
ftr-380	430	24	coal	coal	NOUN
ftr-380	430	25	,	,	PUNCT
ftr-380	430	26	petroleum	petroleum	NOUN
ftr-380	430	27	residue	residue	NOUN
ftr-380	430	28	,	,	PUNCT
ftr-380	430	29	biomass	biomass	NOUN
ftr-380	430	30	,	,	PUNCT
ftr-380	430	31	or	or	CCONJ
ftr-380	430	32	certain	certain	ADJ
ftr-380	430	33	other	other	ADJ
ftr-380	430	34	materials	material	NOUN
ftr-380	430	35	into	into	ADP
ftr-380	430	36	a	a	DET
ftr-380	430	37	synthesis	synthesis	NOUN
ftr-380	430	38	gas	gas	NOUN
ftr-380	430	39	composed	compose	VERB
ftr-380	430	40	primarily	primarily	ADV
ftr-380	430	41	of	of	ADP
ftr-380	430	42	carbon	carbon	NOUN
ftr-380	430	43	monoxide	monoxide	NOUN
ftr-380	430	44	and	and	CCONJ
ftr-380	430	45	hydrogen	hydrogen	NOUN
ftr-380	430	46	.	.	PUNCT
ftr-380	431	1	like	like	ADP
ftr-380	431	2	its	its	PRON
ftr-380	431	3	companion	companion	NOUN
ftr-380	431	4	credit	credit	NOUN
ftr-380	431	5	,	,	PUNCT
ftr-380	431	6	this	this	DET
ftr-380	431	7	credit	credit	NOUN
ftr-380	431	8	is	be	AUX
ftr-380	431	9	available	available	ADJ
ftr-380	431	10	only	only	ADV
ftr-380	431	11	for	for	ADP
ftr-380	431	12	projects	project	NOUN
ftr-380	431	13	certified	certify	VERB
ftr-380	431	14	by	by	ADP
ftr-380	431	15	the	the	DET
ftr-380	431	16	irs	irs	PROPN
ftr-380	431	17	,	,	PUNCT
ftr-380	431	18	in	in	ADP
ftr-380	431	19	consultation	consultation	NOUN
ftr-380	431	20	with	with	ADP
ftr-380	431	21	the	the	DET
ftr-380	431	22	department	department	NOUN
ftr-380	431	23	of	of	ADP
ftr-380	431	24	energy	energy	NOUN
ftr-380	431	25	.	.	PUNCT
ftr-380	432	1	total	total	ADJ
ftr-380	432	2	credits	credit	NOUN
ftr-380	432	3	allocable	allocable	ADJ
ftr-380	432	4	by	by	ADP
ftr-380	432	5	the	the	DET
ftr-380	432	6	irs	irs	PROPN
ftr-380	432	7	are	be	AUX
ftr-380	432	8	limited	limit	VERB
ftr-380	432	9	to	to	ADP
ftr-380	432	10	$	$	SYM
ftr-380	432	11	350	350	NUM
ftr-380	432	12	million	million	NUM
ftr-380	432	13	,	,	PUNCT
ftr-380	432	14	of	of	ADP
ftr-380	432	15	which	which	PRON
ftr-380	432	16	no	no	DET
ftr-380	432	17	more	more	ADJ
ftr-380	432	18	than	than	ADP
ftr-380	432	19	$	$	SYM
ftr-380	432	20	130	130	NUM
ftr-380	432	21	million	million	NUM
ftr-380	432	22	may	may	AUX
ftr-380	432	23	be	be	AUX
ftr-380	432	24	allocated	allocate	VERB
ftr-380	432	25	to	to	ADP
ftr-380	432	26	any	any	DET
ftr-380	432	27	single	single	ADJ
ftr-380	432	28	gasification	gasification	NOUN
ftr-380	432	29	project	project	NOUN
ftr-380	432	30	.	.	PUNCT
ftr-380	433	1	14	14	NUM
ftr-380	433	2	.	.	PUNCT
ftr-380	434	1	new	new	ADJ
ftr-380	434	2	energy	energy	NOUN
ftr-380	434	3	efficient	efficient	ADJ
ftr-380	434	4	home	home	NOUN
ftr-380	434	5	credit	credit	NOUN
ftr-380	434	6	.	.	PUNCT
ftr-380	435	1	section	section	NOUN
ftr-380	435	2	45l	45l	PROPN
ftr-380	435	3	,	,	PUNCT
ftr-380	435	4	added	add	VERB
ftr-380	435	5	to	to	ADP
ftr-380	435	6	the	the	DET
ftr-380	435	7	code	code	NOUN
ftr-380	435	8	by	by	ADP
ftr-380	435	9	the	the	DET
ftr-380	435	10	energy	energy	NOUN
ftr-380	435	11	tax	tax	NOUN
ftr-380	435	12	incentives	incentive	NOUN
ftr-380	435	13	act	act	VERB
ftr-380	435	14	of	of	ADP
ftr-380	435	15	2005	2005	NUM
ftr-380	435	16	,	,	PUNCT
ftr-380	435	17	provides	provide	VERB
ftr-380	435	18	a	a	DET
ftr-380	435	19	credit	credit	NOUN
ftr-380	435	20	,	,	PUNCT
ftr-380	435	21	in	in	ADP
ftr-380	435	22	the	the	DET
ftr-380	435	23	amount	amount	NOUN
ftr-380	435	24	of	of	ADP
ftr-380	435	25	either	either	CCONJ
ftr-380	435	26	$	$	SYM
ftr-380	435	27	2,000	2,000	NUM
ftr-380	435	28	or	or	CCONJ
ftr-380	435	29	$	$	SYM
ftr-380	435	30	1,000	1,000	NUM
ftr-380	435	31	,	,	PUNCT
ftr-380	435	32	to	to	ADP
ftr-380	435	33	an	an	DET
ftr-380	435	34	eligible	eligible	ADJ
ftr-380	435	35	contractor	contractor	NOUN
ftr-380	435	36	(	(	PUNCT
ftr-380	435	37	including	include	VERB
ftr-380	435	38	the	the	DET
ftr-380	435	39	producer	producer	NOUN
ftr-380	435	40	of	of	ADP
ftr-380	435	41	a	a	DET
ftr-380	435	42	manufactured	manufacture	VERB
ftr-380	435	43	home	home	NOUN
ftr-380	435	44	)	)	PUNCT
ftr-380	435	45	who	who	PRON
ftr-380	435	46	constructs	construct	VERB
ftr-380	435	47	and	and	CCONJ
ftr-380	435	48	sells	sell	VERB
ftr-380	435	49	an	an	DET
ftr-380	435	50	energy	energy	NOUN
ftr-380	435	51	efficient	efficient	ADJ
ftr-380	435	52	home	home	NOUN
ftr-380	435	53	to	to	ADP
ftr-380	435	54	a	a	DET
ftr-380	435	55	person	person	NOUN
ftr-380	435	56	who	who	PRON
ftr-380	435	57	will	will	AUX
ftr-380	435	58	use	use	VERB
ftr-380	435	59	the	the	DET
ftr-380	435	60	home	home	NOUN
ftr-380	435	61	as	as	ADP
ftr-380	435	62	a	a	DET
ftr-380	435	63	residence	residence	NOUN
ftr-380	435	64	.	.	PUNCT
ftr-380	436	1	to	to	PART
ftr-380	436	2	qualify	qualify	VERB
ftr-380	436	3	for	for	ADP
ftr-380	436	4	the	the	DET
ftr-380	436	5	$	$	SYM
ftr-380	436	6	2,000	2,000	NUM
ftr-380	436	7	credit	credit	NOUN
ftr-380	436	8	,	,	PUNCT
ftr-380	436	9	the	the	DET
ftr-380	436	10	home	home	NOUN
ftr-380	436	11	must	must	AUX
ftr-380	436	12	be	be	AUX
ftr-380	436	13	certified	certify	VERB
ftr-380	436	14	(	(	PUNCT
ftr-380	436	15	in	in	ADP
ftr-380	436	16	accordance	accordance	NOUN
ftr-380	436	17	with	with	ADP
ftr-380	436	18	guidance	guidance	NOUN
ftr-380	436	19	to	to	PART
ftr-380	436	20	be	be	AUX
ftr-380	436	21	prescribed	prescribe	VERB
ftr-380	436	22	by	by	ADP
ftr-380	436	23	the	the	DET
ftr-380	436	24	treasury	treasury	PROPN
ftr-380	436	25	department	department	PROPN
ftr-380	436	26	)	)	PUNCT
ftr-380	436	27	as	as	ADP
ftr-380	436	28	having	have	VERB
ftr-380	436	29	a	a	DET
ftr-380	436	30	level	level	NOUN
ftr-380	436	31	of	of	ADP
ftr-380	436	32	annual	annual	ADJ
ftr-380	436	33	heating	heating	NOUN
ftr-380	436	34	and	and	CCONJ
ftr-380	436	35	cooling	cool	VERB
ftr-380	436	36	energy	energy	NOUN
ftr-380	436	37	consumption	consumption	NOUN
ftr-380	436	38	at	at	ADP
ftr-380	436	39	least	least	ADV
ftr-380	436	40	50	50	NUM
ftr-380	436	41	percent	percent	NOUN
ftr-380	436	42	below	below	ADP
ftr-380	436	43	the	the	DET
ftr-380	436	44	level	level	NOUN
ftr-380	436	45	of	of	ADP
ftr-380	436	46	a	a	DET
ftr-380	436	47	comparable	comparable	ADJ
ftr-380	436	48	hypothetical	hypothetical	ADJ
ftr-380	436	49	reference	reference	NOUN
ftr-380	436	50	dwelling	dwell	VERB
ftr-380	436	51	unit	unit	NOUN
ftr-380	436	52	,	,	PUNCT
ftr-380	436	53	with	with	ADP
ftr-380	436	54	at	at	ADV
ftr-380	436	55	least	least	ADJ
ftr-380	436	56	onefifth	onefifth	ADJ
ftr-380	436	57	of	of	ADP
ftr-380	436	58	the	the	DET
ftr-380	436	59	energy	energy	NOUN
ftr-380	436	60	savings	saving	NOUN
ftr-380	436	61	attributable	attributable	ADJ
ftr-380	436	62	to	to	ADP
ftr-380	436	63	the	the	DET
ftr-380	436	64	building	building	NOUN
ftr-380	436	65	envelope	envelope	NOUN
ftr-380	436	66	.	.	PUNCT
ftr-380	437	1	the	the	DET
ftr-380	437	2	$	$	SYM
ftr-380	437	3	1,000	1,000	NUM
ftr-380	437	4	credit	credit	NOUN
ftr-380	437	5	,	,	PUNCT
ftr-380	437	6	which	which	PRON
ftr-380	437	7	applies	apply	VERB
ftr-380	437	8	only	only	ADV
ftr-380	437	9	to	to	ADP
ftr-380	437	10	manufactured	manufacture	VERB
ftr-380	437	11	homes	home	NOUN
ftr-380	437	12	,	,	PUNCT
ftr-380	437	13	requires	require	VERB
ftr-380	437	14	at	at	ADP
ftr-380	437	15	least	least	ADJ
ftr-380	437	16	a	a	DET
ftr-380	437	17	30	30	NUM
ftr-380	437	18	percent	percent	NOUN
ftr-380	437	19	reduction	reduction	NOUN
ftr-380	437	20	in	in	ADP
ftr-380	437	21	energy	energy	NOUN
ftr-380	437	22	consumption	consumption	NOUN
ftr-380	437	23	,	,	PUNCT
ftr-380	437	24	of	of	ADP
ftr-380	437	25	which	which	PRON
ftr-380	437	26	at	at	ADP
ftr-380	437	27	least	least	ADJ
ftr-380	437	28	one	one	NUM
ftr-380	437	29	-	-	PUNCT
ftr-380	437	30	third	third	NOUN
ftr-380	437	31	must	must	AUX
ftr-380	437	32	be	be	AUX
ftr-380	437	33	attributable	attributable	ADJ
ftr-380	437	34	to	to	ADP
ftr-380	437	35	the	the	DET
ftr-380	437	36	building	building	NOUN
ftr-380	437	37	envelope	envelope	NOUN
ftr-380	437	38	.	.	PUNCT
ftr-380	438	1	manufactured	manufacture	VERB
ftr-380	438	2	homes	home	NOUN
ftr-380	438	3	are	be	AUX
ftr-380	438	4	also	also	ADV
ftr-380	438	5	eligible	eligible	ADJ
ftr-380	438	6	for	for	ADP
ftr-380	438	7	the	the	DET
ftr-380	438	8	$	$	SYM
ftr-380	438	9	2,000	2,000	NUM
ftr-380	438	10	credit	credit	NOUN
ftr-380	438	11	,	,	PUNCT
ftr-380	438	12	if	if	SCONJ
ftr-380	438	13	they	they	PRON
ftr-380	438	14	satisfy	satisfy	VERB
ftr-380	438	15	the	the	DET
ftr-380	438	16	usual	usual	ADJ
ftr-380	438	17	requirements	requirement	NOUN
ftr-380	438	18	for	for	ADP
ftr-380	438	19	that	that	DET
ftr-380	438	20	credit	credit	NOUN
ftr-380	438	21	.	.	PUNCT
ftr-380	439	1	the	the	DET
ftr-380	439	2	credit	credit	NOUN
ftr-380	439	3	is	be	AUX
ftr-380	439	4	available	available	ADJ
ftr-380	439	5	only	only	ADV
ftr-380	439	6	with	with	ADP
ftr-380	439	7	respect	respect	NOUN
ftr-380	439	8	to	to	ADP
ftr-380	439	9	homes	home	NOUN
ftr-380	439	10	the	the	DET
ftr-380	439	11	construction	construction	NOUN
ftr-380	439	12	of	of	ADP
ftr-380	439	13	which	which	PRON
ftr-380	439	14	is	be	AUX
ftr-380	439	15	substantially	substantially	ADV
ftr-380	439	16	completed	complete	VERB
ftr-380	439	17	after	after	ADP
ftr-380	439	18	2005	2005	NUM
ftr-380	439	19	,	,	PUNCT
ftr-380	439	20	and	and	CCONJ
ftr-380	439	21	which	which	PRON
ftr-380	439	22	are	be	AUX
ftr-380	439	23	purchased	purchase	VERB
ftr-380	439	24	during	during	ADP
ftr-380	439	25	2006	2006	NUM
ftr-380	439	26	or	or	CCONJ
ftr-380	439	27	2007	2007	NUM
ftr-380	439	28	.	.	PUNCT
ftr-380	440	1	the	the	DET
ftr-380	440	2	credit	credit	NOUN
ftr-380	440	3	is	be	AUX
ftr-380	440	4	part	part	NOUN
ftr-380	440	5	of	of	ADP
ftr-380	440	6	the	the	DET
ftr-380	440	7	general	general	ADJ
ftr-380	440	8	business	business	NOUN
ftr-380	440	9	credit	credit	NOUN
ftr-380	440	10	.	.	PUNCT
ftr-380	441	1	15	15	X
ftr-380	441	2	.	.	PUNCT
ftr-380	441	3	energy	energy	NOUN
ftr-380	441	4	efficient	efficient	ADJ
ftr-380	441	5	appliance	appliance	NOUN
ftr-380	441	6	credit	credit	NOUN
ftr-380	441	7	.	.	PUNCT
ftr-380	442	1	section	section	NOUN
ftr-380	442	2	45	45	NUM
ftr-380	442	3	m	m	PROPN
ftr-380	442	4	,	,	PUNCT
ftr-380	442	5	added	add	VERB
ftr-380	442	6	to	to	ADP
ftr-380	442	7	the	the	DET
ftr-380	442	8	code	code	NOUN
ftr-380	442	9	by	by	ADP
ftr-380	442	10	the	the	DET
ftr-380	442	11	energy	energy	NOUN
ftr-380	442	12	tax	tax	NOUN
ftr-380	442	13	incentives	incentive	NOUN
ftr-380	442	14	act	act	VERB
ftr-380	442	15	of	of	ADP
ftr-380	442	16	2005	2005	NUM
ftr-380	442	17	,	,	PUNCT
ftr-380	442	18	provides	provide	VERB
ftr-380	442	19	a	a	DET
ftr-380	442	20	2006	2006	NUM
ftr-380	442	21	]	]	PUNCT
ftr-380	442	22	florida	florida	PROPN
ftr-380	442	23	tax	tax	PROPN
ftr-380	442	24	review	review	NOUN
ftr-380	442	25	credit	credit	NOUN
ftr-380	442	26	to	to	ADP
ftr-380	442	27	the	the	DET
ftr-380	442	28	manufacturer	manufacturer	NOUN
ftr-380	442	29	of	of	ADP
ftr-380	442	30	certain	certain	ADJ
ftr-380	442	31	energy	energy	NOUN
ftr-380	442	32	efficient	efficient	ADJ
ftr-380	442	33	dishwashers	dishwasher	NOUN
ftr-380	442	34	,	,	PUNCT
ftr-380	442	35	clothes	clothe	NOUN
ftr-380	442	36	washers	washer	NOUN
ftr-380	442	37	,	,	PUNCT
ftr-380	442	38	and	and	CCONJ
ftr-380	442	39	refrigerators	refrigerator	NOUN
ftr-380	442	40	.	.	PUNCT
ftr-380	443	1	the	the	DET
ftr-380	443	2	credit	credit	NOUN
ftr-380	443	3	applies	apply	VERB
ftr-380	443	4	only	only	ADV
ftr-380	443	5	to	to	ADP
ftr-380	443	6	appliances	appliance	NOUN
ftr-380	443	7	produced	produce	VERB
ftr-380	443	8	in	in	ADP
ftr-380	443	9	2006	2006	NUM
ftr-380	443	10	and	and	CCONJ
ftr-380	443	11	2007	2007	NUM
ftr-380	443	12	.	.	PUNCT
ftr-380	444	1	in	in	ADP
ftr-380	444	2	the	the	DET
ftr-380	444	3	case	case	NOUN
ftr-380	444	4	of	of	ADP
ftr-380	444	5	dishwashers	dishwasher	NOUN
ftr-380	444	6	,	,	PUNCT
ftr-380	444	7	the	the	DET
ftr-380	444	8	credit	credit	NOUN
ftr-380	444	9	is	be	AUX
ftr-380	444	10	available	available	ADJ
ftr-380	444	11	only	only	ADV
ftr-380	444	12	for	for	ADP
ftr-380	444	13	dishwashers	dishwasher	NOUN
ftr-380	444	14	satisfying	satisfy	VERB
ftr-380	444	15	the	the	DET
ftr-380	444	16	(	(	PUNCT
ftr-380	444	17	not	not	PART
ftr-380	444	18	yet	yet	ADV
ftr-380	444	19	known	know	VERB
ftr-380	444	20	)	)	PUNCT
ftr-380	444	21	energy	energy	NOUN
ftr-380	444	22	star	star	NOUN
ftr-380	444	23	standards	standard	NOUN
ftr-380	444	24	for	for	ADP
ftr-380	444	25	2007	2007	NUM
ftr-380	444	26	.	.	PUNCT
ftr-380	445	1	the	the	DET
ftr-380	445	2	per	per	ADP
ftr-380	445	3	-	-	PUNCT
ftr-380	445	4	dishwasher	dishwasher	NOUN
ftr-380	445	5	credit	credit	NOUN
ftr-380	445	6	amount	amount	NOUN
ftr-380	445	7	is	be	AUX
ftr-380	445	8	the	the	DET
ftr-380	445	9	product	product	NOUN
ftr-380	445	10	of	of	ADP
ftr-380	445	11	$	$	SYM
ftr-380	445	12	3	3	NUM
ftr-380	445	13	and	and	CCONJ
ftr-380	445	14	the	the	DET
ftr-380	445	15	percentage	percentage	NOUN
ftr-380	445	16	by	by	ADP
ftr-380	445	17	which	which	PRON
ftr-380	445	18	the	the	DET
ftr-380	445	19	2007	2007	NUM
ftr-380	445	20	standards	standard	NOUN
ftr-380	445	21	exceed	exceed	VERB
ftr-380	445	22	the	the	DET
ftr-380	445	23	2005	2005	NUM
ftr-380	445	24	standards	standard	NOUN
ftr-380	445	25	,	,	PUNCT
ftr-380	445	26	subject	subject	ADJ
ftr-380	445	27	to	to	ADP
ftr-380	445	28	a	a	DET
ftr-380	445	29	$	$	SYM
ftr-380	445	30	100	100	NUM
ftr-380	445	31	ceiling	ceiling	NOUN
ftr-380	445	32	.	.	PUNCT
ftr-380	446	1	in	in	ADP
ftr-380	446	2	the	the	DET
ftr-380	446	3	case	case	NOUN
ftr-380	446	4	of	of	ADP
ftr-380	446	5	clothes	clothe	NOUN
ftr-380	446	6	washers	washer	NOUN
ftr-380	446	7	,	,	PUNCT
ftr-380	446	8	the	the	DET
ftr-380	446	9	credit	credit	NOUN
ftr-380	446	10	amount	amount	NOUN
ftr-380	446	11	is	be	AUX
ftr-380	446	12	$	$	SYM
ftr-380	446	13	100	100	NUM
ftr-380	446	14	for	for	ADP
ftr-380	446	15	each	each	DET
ftr-380	446	16	washer	washer	NOUN
ftr-380	446	17	manufactured	manufacture	VERB
ftr-380	446	18	in	in	ADP
ftr-380	446	19	2006	2006	NUM
ftr-380	446	20	or	or	CCONJ
ftr-380	446	21	2007	2007	NUM
ftr-380	446	22	which	which	PRON
ftr-380	446	23	meets	meet	VERB
ftr-380	446	24	the	the	DET
ftr-380	446	25	2007	2007	NUM
ftr-380	446	26	energy	energy	NOUN
ftr-380	446	27	star	star	NOUN
ftr-380	446	28	standards	standard	NOUN
ftr-380	446	29	.	.	PUNCT
ftr-380	447	1	for	for	ADP
ftr-380	447	2	refrigerators	refrigerator	NOUN
ftr-380	447	3	,	,	PUNCT
ftr-380	447	4	the	the	DET
ftr-380	447	5	credit	credit	NOUN
ftr-380	447	6	amount	amount	NOUN
ftr-380	447	7	rules	rule	NOUN
ftr-380	447	8	are	be	AUX
ftr-380	447	9	rather	rather	ADV
ftr-380	447	10	complex	complex	ADJ
ftr-380	447	11	:	:	PUNCT
ftr-380	447	12	$	$	SYM
ftr-380	447	13	75	75	NUM
ftr-380	447	14	for	for	ADP
ftr-380	447	15	a	a	DET
ftr-380	447	16	refrigerator	refrigerator	NOUN
ftr-380	447	17	manufactured	manufacture	VERB
ftr-380	447	18	in	in	ADP
ftr-380	447	19	2006	2006	NUM
ftr-380	447	20	and	and	CCONJ
ftr-380	447	21	exceeding	exceed	VERB
ftr-380	447	22	2001	2001	NUM
ftr-380	447	23	energy	energy	NOUN
ftr-380	447	24	conservation	conservation	NOUN
ftr-380	447	25	standards	standard	NOUN
ftr-380	447	26	by	by	ADP
ftr-380	447	27	at	at	ADV
ftr-380	447	28	least	least	ADV
ftr-380	447	29	15	15	NUM
ftr-380	447	30	percent	percent	NOUN
ftr-380	447	31	,	,	PUNCT
ftr-380	447	32	$	$	SYM
ftr-380	447	33	125	125	NUM
ftr-380	447	34	for	for	ADP
ftr-380	447	35	a	a	DET
ftr-380	447	36	refrigerator	refrigerator	NOUN
ftr-380	447	37	manufactured	manufacture	VERB
ftr-380	447	38	in	in	ADP
ftr-380	447	39	2006	2006	NUM
ftr-380	447	40	or	or	CCONJ
ftr-380	447	41	2007	2007	NUM
ftr-380	447	42	and	and	CCONJ
ftr-380	447	43	exceeding	exceed	VERB
ftr-380	447	44	2001	2001	NUM
ftr-380	447	45	standards	standard	NOUN
ftr-380	447	46	by	by	ADP
ftr-380	447	47	at	at	ADV
ftr-380	447	48	least	least	ADV
ftr-380	447	49	20	20	NUM
ftr-380	447	50	percent	percent	NOUN
ftr-380	447	51	,	,	PUNCT
ftr-380	447	52	and	and	CCONJ
ftr-380	447	53	$	$	SYM
ftr-380	447	54	125	125	NUM
ftr-380	447	55	for	for	ADP
ftr-380	447	56	a	a	DET
ftr-380	447	57	refrigerator	refrigerator	NOUN
ftr-380	447	58	manufactured	manufacture	VERB
ftr-380	447	59	in	in	ADP
ftr-380	447	60	either	either	DET
ftr-380	447	61	year	year	NOUN
ftr-380	447	62	and	and	CCONJ
ftr-380	447	63	exceeding	exceed	VERB
ftr-380	447	64	2001	2001	NUM
ftr-380	447	65	standards	standard	NOUN
ftr-380	447	66	by	by	ADP
ftr-380	447	67	at	at	ADV
ftr-380	447	68	least	least	ADV
ftr-380	447	69	25	25	NUM
ftr-380	447	70	percent	percent	NOUN
ftr-380	447	71	.	.	PUNCT
ftr-380	448	1	the	the	DET
ftr-380	448	2	credit	credit	NOUN
ftr-380	448	3	applies	apply	VERB
ftr-380	448	4	only	only	ADV
ftr-380	448	5	to	to	ADP
ftr-380	448	6	appliances	appliance	NOUN
ftr-380	448	7	which	which	PRON
ftr-380	448	8	constitute	constitute	VERB
ftr-380	448	9	"	"	PUNCT
ftr-380	448	10	excess	excess	ADJ
ftr-380	448	11	production	production	NOUN
ftr-380	448	12	,	,	PUNCT
ftr-380	448	13	"	"	PUNCT
ftr-380	448	14	which	which	PRON
ftr-380	448	15	is	be	AUX
ftr-380	448	16	defined	define	VERB
ftr-380	448	17	as	as	ADP
ftr-380	448	18	the	the	DET
ftr-380	448	19	excess	excess	NOUN
ftr-380	448	20	of	of	ADP
ftr-380	448	21	the	the	DET
ftr-380	448	22	number	number	NOUN
ftr-380	448	23	of	of	ADP
ftr-380	448	24	appliances	appliance	NOUN
ftr-380	448	25	produced	produce	VERB
ftr-380	448	26	by	by	ADP
ftr-380	448	27	the	the	DET
ftr-380	448	28	taxpayer	taxpayer	NOUN
ftr-380	448	29	in	in	ADP
ftr-380	448	30	the	the	DET
ftr-380	448	31	united	united	PROPN
ftr-380	448	32	states	states	PROPN
ftr-380	448	33	during	during	ADP
ftr-380	448	34	the	the	DET
ftr-380	448	35	calendar	calendar	NOUN
ftr-380	448	36	year	year	NOUN
ftr-380	448	37	(	(	PUNCT
ftr-380	448	38	2006	2006	NUM
ftr-380	448	39	or	or	CCONJ
ftr-380	448	40	2007	2007	NUM
ftr-380	448	41	)	)	PUNCT
ftr-380	448	42	over	over	ADP
ftr-380	448	43	the	the	DET
ftr-380	448	44	taxpayer	taxpayer	NOUN
ftr-380	448	45	's	's	PART
ftr-380	448	46	average	average	ADJ
ftr-380	448	47	production	production	NOUN
ftr-380	448	48	during	during	ADP
ftr-380	448	49	the	the	DET
ftr-380	448	50	preceding	precede	VERB
ftr-380	448	51	three	three	NUM
ftr-380	448	52	years	year	NOUN
ftr-380	448	53	(	(	PUNCT
ftr-380	448	54	or	or	CCONJ
ftr-380	448	55	over	over	ADP
ftr-380	448	56	110	110	NUM
ftr-380	448	57	percent	percent	NOUN
ftr-380	448	58	of	of	ADP
ftr-380	448	59	the	the	DET
ftr-380	448	60	average	average	ADJ
ftr-380	448	61	production	production	NOUN
ftr-380	448	62	over	over	ADP
ftr-380	448	63	the	the	DET
ftr-380	448	64	preceding	precede	VERB
ftr-380	448	65	three	three	NUM
ftr-380	448	66	years	year	NOUN
ftr-380	448	67	,	,	PUNCT
ftr-380	448	68	in	in	ADP
ftr-380	448	69	the	the	DET
ftr-380	448	70	case	case	NOUN
ftr-380	448	71	of	of	ADP
ftr-380	448	72	refrigerators	refrigerator	NOUN
ftr-380	448	73	)	)	PUNCT
ftr-380	448	74	.	.	PUNCT
ftr-380	449	1	the	the	DET
ftr-380	449	2	total	total	ADJ
ftr-380	449	3	amount	amount	NOUN
ftr-380	449	4	of	of	ADP
ftr-380	449	5	credits	credit	NOUN
ftr-380	449	6	a	a	DET
ftr-380	449	7	taxpayer	taxpayer	NOUN
ftr-380	449	8	may	may	AUX
ftr-380	449	9	claim	claim	VERB
ftr-380	449	10	under	under	ADP
ftr-380	449	11	§	§	PROPN
ftr-380	449	12	45	45	NUM
ftr-380	449	13	m	m	NOUN
ftr-380	449	14	,	,	PUNCT
ftr-380	449	15	for	for	ADP
ftr-380	449	16	the	the	DET
ftr-380	449	17	two	two	NUM
ftr-380	449	18	years	year	NOUN
ftr-380	449	19	combined	combine	VERB
ftr-380	449	20	,	,	PUNCT
ftr-380	449	21	is	be	AUX
ftr-380	449	22	limited	limit	VERB
ftr-380	449	23	to	to	ADP
ftr-380	449	24	$	$	SYM
ftr-380	449	25	75	75	NUM
ftr-380	449	26	million	million	NUM
ftr-380	449	27	,	,	PUNCT
ftr-380	449	28	and	and	CCONJ
ftr-380	449	29	the	the	DET
ftr-380	449	30	credit	credit	NOUN
ftr-380	449	31	allowed	allow	VERB
ftr-380	449	32	in	in	ADP
ftr-380	449	33	any	any	DET
ftr-380	449	34	one	one	NUM
ftr-380	449	35	year	year	NOUN
ftr-380	449	36	may	may	AUX
ftr-380	449	37	not	not	PART
ftr-380	449	38	exceed	exceed	VERB
ftr-380	449	39	2	2	NUM
ftr-380	449	40	percent	percent	NOUN
ftr-380	449	41	of	of	ADP
ftr-380	449	42	the	the	DET
ftr-380	449	43	taxpayer	taxpayer	NOUN
ftr-380	449	44	's	's	PART
ftr-380	449	45	annual	annual	ADJ
ftr-380	449	46	average	average	ADJ
ftr-380	449	47	gross	gross	ADJ
ftr-380	449	48	receipts	receipt	NOUN
ftr-380	449	49	for	for	ADP
ftr-380	449	50	the	the	DET
ftr-380	449	51	three	three	NUM
ftr-380	449	52	preceding	precede	VERB
ftr-380	449	53	taxable	taxable	ADJ
ftr-380	449	54	years	year	NOUN
ftr-380	449	55	.	.	PUNCT
ftr-380	450	1	the	the	DET
ftr-380	450	2	credit	credit	NOUN
ftr-380	450	3	is	be	AUX
ftr-380	450	4	part	part	NOUN
ftr-380	450	5	of	of	ADP
ftr-380	450	6	the	the	DET
ftr-380	450	7	general	general	ADJ
ftr-380	450	8	business	business	NOUN
ftr-380	450	9	credit	credit	NOUN
ftr-380	450	10	.	.	PUNCT
ftr-380	451	1	16	16	NUM
ftr-380	451	2	.	.	PUNCT
ftr-380	452	1	alternative	alternative	ADJ
ftr-380	452	2	motor	motor	NOUN
ftr-380	452	3	vehicle	vehicle	NOUN
ftr-380	452	4	credit	credit	NOUN
ftr-380	452	5	.	.	PUNCT
ftr-380	453	1	section	section	NOUN
ftr-380	453	2	30b	30b	NOUN
ftr-380	453	3	,	,	PUNCT
ftr-380	453	4	added	add	VERB
ftr-380	453	5	to	to	ADP
ftr-380	453	6	the	the	DET
ftr-380	453	7	code	code	NOUN
ftr-380	453	8	by	by	ADP
ftr-380	453	9	the	the	DET
ftr-380	453	10	energy	energy	NOUN
ftr-380	453	11	tax	tax	NOUN
ftr-380	453	12	incentives	incentive	NOUN
ftr-380	453	13	act	act	VERB
ftr-380	453	14	of	of	ADP
ftr-380	453	15	2005	2005	NUM
ftr-380	453	16	,	,	PUNCT
ftr-380	453	17	provides	provide	VERB
ftr-380	453	18	a	a	DET
ftr-380	453	19	credit	credit	NOUN
ftr-380	453	20	for	for	ADP
ftr-380	453	21	certain	certain	ADJ
ftr-380	453	22	"	"	PUNCT
ftr-380	453	23	alternative	alternative	ADJ
ftr-380	453	24	motor	motor	NOUN
ftr-380	453	25	vehicles	vehicle	NOUN
ftr-380	453	26	.	.	PUNCT
ftr-380	453	27	"	"	PUNCT
ftr-380	454	1	the	the	DET
ftr-380	454	2	credit	credit	NOUN
ftr-380	454	3	is	be	AUX
ftr-380	454	4	available	available	ADJ
ftr-380	454	5	in	in	ADP
ftr-380	454	6	the	the	DET
ftr-380	454	7	year	year	NOUN
ftr-380	454	8	a	a	DET
ftr-380	454	9	qualifying	qualifying	NOUN
ftr-380	454	10	vehicle	vehicle	NOUN
ftr-380	454	11	is	be	AUX
ftr-380	454	12	placed	place	VERB
ftr-380	454	13	in	in	ADP
ftr-380	454	14	service	service	NOUN
ftr-380	454	15	-	-	PUNCT
ftr-380	454	16	for	for	ADP
ftr-380	454	17	either	either	CCONJ
ftr-380	454	18	business	business	NOUN
ftr-380	454	19	or	or	CCONJ
ftr-380	454	20	personal	personal	ADJ
ftr-380	454	21	use	use	NOUN
ftr-380	454	22	by	by	ADP
ftr-380	454	23	the	the	DET
ftr-380	454	24	taxpayer	taxpayer	NOUN
ftr-380	454	25	.	.	PUNCT
ftr-380	455	1	the	the	DET
ftr-380	455	2	credit	credit	NOUN
ftr-380	455	3	is	be	AUX
ftr-380	455	4	generally	generally	ADV
ftr-380	455	5	allowed	allow	VERB
ftr-380	455	6	to	to	ADP
ftr-380	455	7	the	the	DET
ftr-380	455	8	owner	owner	NOUN
ftr-380	455	9	of	of	ADP
ftr-380	455	10	the	the	DET
ftr-380	455	11	vehicle	vehicle	NOUN
ftr-380	455	12	,	,	PUNCT
ftr-380	455	13	including	include	VERB
ftr-380	455	14	the	the	DET
ftr-380	455	15	lessor	lessor	NOUN
ftr-380	455	16	of	of	ADP
ftr-380	455	17	a	a	DET
ftr-380	455	18	vehicle	vehicle	NOUN
ftr-380	455	19	subject	subject	NOUN
ftr-380	455	20	to	to	ADP
ftr-380	455	21	a	a	DET
ftr-380	455	22	lease	lease	NOUN
ftr-380	455	23	.	.	PUNCT
ftr-380	456	1	if	if	SCONJ
ftr-380	456	2	a	a	DET
ftr-380	456	3	vehicle	vehicle	NOUN
ftr-380	456	4	is	be	AUX
ftr-380	456	5	sold	sell	VERB
ftr-380	456	6	to	to	ADP
ftr-380	456	7	a	a	DET
ftr-380	456	8	tax	tax	NOUN
ftr-380	456	9	exempt	exempt	ADJ
ftr-380	456	10	user	user	NOUN
ftr-380	456	11	,	,	PUNCT
ftr-380	456	12	the	the	DET
ftr-380	456	13	person	person	NOUN
ftr-380	456	14	who	who	PRON
ftr-380	456	15	sold	sell	VERB
ftr-380	456	16	the	the	DET
ftr-380	456	17	vehicle	vehicle	NOUN
ftr-380	456	18	to	to	ADP
ftr-380	456	19	the	the	DET
ftr-380	456	20	user	user	NOUN
ftr-380	456	21	may	may	AUX
ftr-380	456	22	claim	claim	VERB
ftr-380	456	23	the	the	DET
ftr-380	456	24	credit	credit	NOUN
ftr-380	456	25	,	,	PUNCT
ftr-380	456	26	but	but	CCONJ
ftr-380	456	27	only	only	ADV
ftr-380	456	28	if	if	SCONJ
ftr-380	456	29	the	the	DET
ftr-380	456	30	seller	seller	NOUN
ftr-380	456	31	clearly	clearly	ADV
ftr-380	456	32	discloses	disclose	VERB
ftr-380	456	33	the	the	DET
ftr-380	456	34	amount	amount	NOUN
ftr-380	456	35	of	of	ADP
ftr-380	456	36	the	the	DET
ftr-380	456	37	credit	credit	NOUN
ftr-380	456	38	to	to	ADP
ftr-380	456	39	the	the	DET
ftr-380	456	40	user	user	NOUN
ftr-380	456	41	.	.	PUNCT
ftr-380	457	1	irc	irc	PROPN
ftr-380	457	2	§	§	PROPN
ftr-380	457	3	30b(h)(6	30b(h)(6	NUM
ftr-380	457	4	)	)	PUNCT
ftr-380	457	5	.	.	PUNCT
ftr-380	458	1	a	a	DET
ftr-380	458	2	taxpayer	taxpayer	NOUN
ftr-380	458	3	claiming	claim	VERB
ftr-380	458	4	the	the	DET
ftr-380	458	5	credit	credit	NOUN
ftr-380	458	6	must	must	AUX
ftr-380	458	7	reduce	reduce	VERB
ftr-380	458	8	his	his	PRON
ftr-380	458	9	basis	basis	NOUN
ftr-380	458	10	in	in	ADP
ftr-380	458	11	the	the	DET
ftr-380	458	12	vehicle	vehicle	NOUN
ftr-380	458	13	by	by	ADP
ftr-380	458	14	the	the	DET
ftr-380	458	15	amount	amount	NOUN
ftr-380	458	16	of	of	ADP
ftr-380	458	17	the	the	DET
ftr-380	458	18	credit	credit	NOUN
ftr-380	458	19	.	.	PUNCT
ftr-380	459	1	the	the	DET
ftr-380	459	2	credit	credit	NOUN
ftr-380	459	3	has	have	VERB
ftr-380	459	4	four	four	NUM
ftr-380	459	5	components	component	NOUN
ftr-380	459	6	:	:	PUNCT
ftr-380	459	7	(	(	PUNCT
ftr-380	459	8	1	1	X
ftr-380	459	9	)	)	PUNCT
ftr-380	459	10	the	the	DET
ftr-380	459	11	new	new	ADJ
ftr-380	459	12	qualified	qualified	ADJ
ftr-380	459	13	fuel	fuel	NOUN
ftr-380	459	14	cell	cell	NOUN
ftr-380	459	15	motor	motor	NOUN
ftr-380	459	16	vehicle	vehicle	NOUN
ftr-380	459	17	credit	credit	NOUN
ftr-380	459	18	,	,	PUNCT
ftr-380	459	19	(	(	PUNCT
ftr-380	459	20	2	2	X
ftr-380	459	21	)	)	PUNCT
ftr-380	459	22	the	the	DET
ftr-380	459	23	new	new	ADJ
ftr-380	459	24	advanced	advanced	ADJ
ftr-380	459	25	lean	lean	ADJ
ftr-380	459	26	bum	bum	NOUN
ftr-380	459	27	technology	technology	NOUN
ftr-380	459	28	motor	motor	NOUN
ftr-380	459	29	vehicle	vehicle	NOUN
ftr-380	459	30	credit	credit	NOUN
ftr-380	459	31	,	,	PUNCT
ftr-380	459	32	(	(	PUNCT
ftr-380	459	33	3	3	X
ftr-380	459	34	)	)	PUNCT
ftr-380	459	35	the	the	DET
ftr-380	459	36	new	new	ADJ
ftr-380	459	37	qualified	qualified	ADJ
ftr-380	459	38	hybrid	hybrid	ADJ
ftr-380	459	39	motor	motor	NOUN
ftr-380	459	40	vehicle	vehicle	NOUN
ftr-380	459	41	credit	credit	NOUN
ftr-380	459	42	,	,	PUNCT
ftr-380	459	43	and	and	CCONJ
ftr-380	459	44	(	(	PUNCT
ftr-380	459	45	4	4	X
ftr-380	459	46	)	)	PUNCT
ftr-380	459	47	the	the	DET
ftr-380	459	48	new	new	ADJ
ftr-380	459	49	qualified	qualified	ADJ
ftr-380	459	50	alternative	alternative	ADJ
ftr-380	459	51	fuel	fuel	NOUN
ftr-380	459	52	motor	motor	NOUN
ftr-380	459	53	vehicle	vehicle	NOUN
ftr-380	459	54	credit	credit	NOUN
ftr-380	459	55	.	.	PUNCT
ftr-380	460	1	a	a	DET
ftr-380	460	2	qualifying	qualifying	NOUN
ftr-380	460	3	fuel	fuel	NOUN
ftr-380	460	4	cell	cell	NOUN
ftr-380	460	5	vehicle	vehicle	NOUN
ftr-380	460	6	is	be	AUX
ftr-380	460	7	a	a	DET
ftr-380	460	8	vehicle	vehicle	NOUN
ftr-380	460	9	,	,	PUNCT
ftr-380	460	10	the	the	DET
ftr-380	460	11	original	original	ADJ
ftr-380	460	12	use	use	NOUN
ftr-380	460	13	of	of	ADP
ftr-380	460	14	which	which	PRON
ftr-380	460	15	commences	commence	VERB
ftr-380	460	16	with	with	ADP
ftr-380	460	17	the	the	DET
ftr-380	460	18	taxpayer	taxpayer	NOUN
ftr-380	460	19	,	,	PUNCT
ftr-380	460	20	which	which	PRON
ftr-380	460	21	is	be	AUX
ftr-380	460	22	propelled	propel	VERB
ftr-380	460	23	by	by	ADP
ftr-380	460	24	power	power	NOUN
ftr-380	460	25	derived	derive	VERB
ftr-380	460	26	from	from	ADP
ftr-380	460	27	one	one	NUM
ftr-380	460	28	or	or	CCONJ
ftr-380	460	29	more	more	ADJ
ftr-380	460	30	cells	cell	NOUN
ftr-380	460	31	which	which	PRON
ftr-380	460	32	convert	convert	VERB
ftr-380	460	33	chemical	chemical	ADJ
ftr-380	460	34	energy	energy	NOUN
ftr-380	460	35	into	into	ADP
ftr-380	460	36	electricity	electricity	NOUN
ftr-380	460	37	by	by	ADP
ftr-380	460	38	combining	combine	VERB
ftr-380	460	39	oxygen	oxygen	NOUN
ftr-380	460	40	with	with	ADP
ftr-380	460	41	hydrogen	hydrogen	NOUN
ftr-380	460	42	fuel	fuel	NOUN
ftr-380	460	43	,	,	PUNCT
ftr-380	460	44	and	and	CCONJ
ftr-380	460	45	which	which	PRON
ftr-380	460	46	satisfies	satisfy	VERB
ftr-380	460	47	certain	certain	ADJ
ftr-380	460	48	emission	emission	NOUN
ftr-380	460	49	standards	standard	NOUN
ftr-380	460	50	established	establish	VERB
ftr-380	460	51	by	by	ADP
ftr-380	460	52	the	the	DET
ftr-380	460	53	environmental	environmental	ADJ
ftr-380	460	54	protection	protection	NOUN
ftr-380	461	1	[	[	X
ftr-380	461	2	vol	vol	NOUN
ftr-380	461	3	8	8	NUM
ftr-380	461	4	:	:	PUNCT
ftr-380	461	5	si	si	PROPN
ftr-380	461	6	recent	recent	ADJ
ftr-380	461	7	developments	development	NOUN
ftr-380	461	8	in	in	ADP
ftr-380	461	9	federal	federal	ADJ
ftr-380	461	10	income	income	NOUN
ftr-380	461	11	taxation	taxation	NOUN
ftr-380	461	12	agency	agency	NOUN
ftr-380	461	13	(	(	PUNCT
ftr-380	461	14	in	in	ADP
ftr-380	461	15	the	the	DET
ftr-380	461	16	case	case	NOUN
ftr-380	461	17	of	of	ADP
ftr-380	461	18	cars	car	NOUN
ftr-380	461	19	and	and	CCONJ
ftr-380	461	20	light	light	ADJ
ftr-380	461	21	trucks	truck	NOUN
ftr-380	461	22	)	)	PUNCT
ftr-380	461	23	.	.	PUNCT
ftr-380	462	1	the	the	DET
ftr-380	462	2	basic	basic	ADJ
ftr-380	462	3	fuel	fuel	NOUN
ftr-380	462	4	cell	cell	NOUN
ftr-380	462	5	credit	credit	NOUN
ftr-380	462	6	amount	amount	NOUN
ftr-380	462	7	depends	depend	VERB
ftr-380	462	8	on	on	ADP
ftr-380	462	9	the	the	DET
ftr-380	462	10	gross	gross	ADJ
ftr-380	462	11	vehicle	vehicle	NOUN
ftr-380	462	12	weight	weight	NOUN
ftr-380	462	13	rating	rating	NOUN
ftr-380	462	14	,	,	PUNCT
ftr-380	462	15	and	and	CCONJ
ftr-380	462	16	ranges	range	VERB
ftr-380	462	17	from	from	ADP
ftr-380	462	18	$	$	SYM
ftr-380	462	19	8,000	8,000	NUM
ftr-380	462	20	for	for	ADP
ftr-380	462	21	a	a	DET
ftr-380	462	22	vehicle	vehicle	NOUN
ftr-380	462	23	with	with	ADP
ftr-380	462	24	a	a	DET
ftr-380	462	25	rating	rating	NOUN
ftr-380	462	26	of	of	ADP
ftr-380	462	27	8,500	8,500	NUM
ftr-380	462	28	pounds	pound	NOUN
ftr-380	462	29	or	or	CCONJ
ftr-380	462	30	less	less	ADJ
ftr-380	462	31	(	(	PUNCT
ftr-380	462	32	but	but	CCONJ
ftr-380	462	33	only	only	ADV
ftr-380	462	34	$	$	SYM
ftr-380	462	35	4,000	4,000	NUM
ftr-380	462	36	for	for	ADP
ftr-380	462	37	a	a	DET
ftr-380	462	38	vehicle	vehicle	NOUN
ftr-380	462	39	placed	place	VERB
ftr-380	462	40	in	in	ADP
ftr-380	462	41	service	service	NOUN
ftr-380	462	42	after	after	ADP
ftr-380	462	43	2009	2009	NUM
ftr-380	462	44	)	)	PUNCT
ftr-380	462	45	,	,	PUNCT
ftr-380	462	46	to	to	ADP
ftr-380	462	47	$	$	SYM
ftr-380	462	48	40,000	40,000	NUM
ftr-380	462	49	for	for	ADP
ftr-380	462	50	a	a	DET
ftr-380	462	51	vehicle	vehicle	NOUN
ftr-380	462	52	with	with	ADP
ftr-380	462	53	a	a	DET
ftr-380	462	54	rating	rating	NOUN
ftr-380	462	55	of	of	ADP
ftr-380	462	56	more	more	ADJ
ftr-380	462	57	than	than	ADP
ftr-380	462	58	26,000	26,000	NUM
ftr-380	462	59	pounds	pound	NOUN
ftr-380	462	60	.	.	PUNCT
ftr-380	463	1	the	the	DET
ftr-380	463	2	credit	credit	NOUN
ftr-380	463	3	is	be	AUX
ftr-380	463	4	increased	increase	VERB
ftr-380	463	5	,	,	PUNCT
ftr-380	463	6	by	by	ADP
ftr-380	463	7	amounts	amount	NOUN
ftr-380	463	8	ranging	range	VERB
ftr-380	463	9	from	from	ADP
ftr-380	463	10	$	$	SYM
ftr-380	463	11	1,000	1,000	NUM
ftr-380	463	12	to	to	PART
ftr-380	463	13	$	$	SYM
ftr-380	463	14	4,000	4,000	NUM
ftr-380	463	15	,	,	PUNCT
ftr-380	463	16	if	if	SCONJ
ftr-380	463	17	the	the	DET
ftr-380	463	18	vehicle	vehicle	NOUN
ftr-380	463	19	satisfies	satisfie	NOUN
ftr-380	463	20	specified	specify	VERB
ftr-380	463	21	fuel	fuel	NOUN
ftr-380	463	22	economy	economy	NOUN
ftr-380	463	23	standards	standard	NOUN
ftr-380	463	24	.	.	PUNCT
ftr-380	463	25	0	0	PUNCT
ftr-380	464	1	a	a	DET
ftr-380	464	2	qualifying	qualify	VERB
ftr-380	464	3	advanced	advance	VERB
ftr-380	464	4	lean	lean	ADJ
ftr-380	464	5	bum	bum	NOUN
ftr-380	464	6	technology	technology	NOUN
ftr-380	464	7	vehicle	vehicle	NOUN
ftr-380	464	8	must	must	AUX
ftr-380	464	9	(	(	PUNCT
ftr-380	464	10	1	1	X
ftr-380	464	11	)	)	PUNCT
ftr-380	464	12	have	have	VERB
ftr-380	464	13	an	an	DET
ftr-380	464	14	internal	internal	ADJ
ftr-380	464	15	combustion	combustion	NOUN
ftr-380	464	16	engine	engine	NOUN
ftr-380	464	17	designed	design	VERB
ftr-380	464	18	to	to	PART
ftr-380	464	19	operate	operate	VERB
ftr-380	464	20	using	use	VERB
ftr-380	464	21	more	more	ADJ
ftr-380	464	22	air	air	NOUN
ftr-380	464	23	than	than	SCONJ
ftr-380	464	24	is	be	AUX
ftr-380	464	25	necessary	necessary	ADJ
ftr-380	464	26	for	for	ADP
ftr-380	464	27	complete	complete	ADJ
ftr-380	464	28	combustion	combustion	NOUN
ftr-380	464	29	,	,	PUNCT
ftr-380	464	30	(	(	PUNCT
ftr-380	464	31	2	2	X
ftr-380	464	32	)	)	PUNCT
ftr-380	464	33	use	use	VERB
ftr-380	464	34	direct	direct	ADJ
ftr-380	464	35	injection	injection	NOUN
ftr-380	464	36	,	,	PUNCT
ftr-380	464	37	(	(	PUNCT
ftr-380	464	38	3	3	X
ftr-380	464	39	)	)	PUNCT
ftr-380	464	40	achieve	achieve	VERB
ftr-380	464	41	at	at	ADV
ftr-380	464	42	least	least	ADV
ftr-380	464	43	125	125	NUM
ftr-380	464	44	percent	percent	NOUN
ftr-380	464	45	of	of	ADP
ftr-380	464	46	2002	2002	NUM
ftr-380	464	47	model	model	NOUN
ftr-380	464	48	year	year	NOUN
ftr-380	464	49	city	city	NOUN
ftr-380	464	50	fuel	fuel	NOUN
ftr-380	464	51	economy	economy	NOUN
ftr-380	464	52	,	,	PUNCT
ftr-380	464	53	and	and	CCONJ
ftr-380	464	54	(	(	PUNCT
ftr-380	464	55	4	4	X
ftr-380	464	56	)	)	PUNCT
ftr-380	464	57	have	have	AUX
ftr-380	464	58	been	be	AUX
ftr-380	464	59	certified	certify	VERB
ftr-380	464	60	as	as	ADP
ftr-380	464	61	satisfying	satisfy	VERB
ftr-380	464	62	certain	certain	ADJ
ftr-380	464	63	emission	emission	NOUN
ftr-380	464	64	standards	standard	NOUN
ftr-380	464	65	established	establish	VERB
ftr-380	464	66	by	by	ADP
ftr-380	464	67	the	the	DET
ftr-380	464	68	environmental	environmental	PROPN
ftr-380	464	69	protection	protection	PROPN
ftr-380	464	70	agency	agency	PROPN
ftr-380	464	71	.	.	PUNCT
ftr-380	465	1	the	the	DET
ftr-380	465	2	original	original	ADJ
ftr-380	465	3	use	use	NOUN
ftr-380	465	4	of	of	ADP
ftr-380	465	5	the	the	DET
ftr-380	465	6	vehicle	vehicle	NOUN
ftr-380	465	7	must	must	AUX
ftr-380	465	8	commence	commence	VERB
ftr-380	465	9	with	with	ADP
ftr-380	465	10	the	the	DET
ftr-380	465	11	taxpayer	taxpayer	NOUN
ftr-380	465	12	.	.	PUNCT
ftr-380	466	1	the	the	DET
ftr-380	466	2	credit	credit	NOUN
ftr-380	466	3	for	for	ADP
ftr-380	466	4	lean	lean	ADJ
ftr-380	466	5	bum	bum	NOUN
ftr-380	466	6	vehicles	vehicle	NOUN
ftr-380	466	7	has	have	VERB
ftr-380	466	8	two	two	NUM
ftr-380	466	9	components	component	NOUN
ftr-380	466	10	.	.	PUNCT
ftr-380	467	1	the	the	DET
ftr-380	467	2	fuel	fuel	NOUN
ftr-380	467	3	economy	economy	NOUN
ftr-380	467	4	component	component	NOUN
ftr-380	467	5	depends	depend	VERB
ftr-380	467	6	on	on	ADP
ftr-380	467	7	the	the	DET
ftr-380	467	8	vehicle	vehicle	NOUN
ftr-380	467	9	's	's	PART
ftr-380	467	10	fuel	fuel	NOUN
ftr-380	467	11	economy	economy	NOUN
ftr-380	467	12	as	as	ADP
ftr-380	467	13	a	a	DET
ftr-380	467	14	percentage	percentage	NOUN
ftr-380	467	15	of	of	ADP
ftr-380	467	16	2002	2002	NUM
ftr-380	467	17	model	model	NOUN
ftr-380	467	18	year	year	NOUN
ftr-380	467	19	city	city	NOUN
ftr-380	467	20	fuel	fuel	NOUN
ftr-380	467	21	economy	economy	NOUN
ftr-380	467	22	,	,	PUNCT
ftr-380	467	23	and	and	CCONJ
ftr-380	467	24	ranges	range	VERB
ftr-380	467	25	from	from	ADP
ftr-380	467	26	a	a	DET
ftr-380	467	27	low	low	NOUN
ftr-380	467	28	of	of	ADP
ftr-380	467	29	$	$	SYM
ftr-380	467	30	400	400	NUM
ftr-380	467	31	(	(	PUNCT
ftr-380	467	32	for	for	ADP
ftr-380	467	33	at	at	ADV
ftr-380	467	34	least	least	ADV
ftr-380	467	35	125	125	NUM
ftr-380	467	36	percent	percent	NOUN
ftr-380	467	37	of	of	ADP
ftr-380	467	38	the	the	DET
ftr-380	467	39	2002	2002	NUM
ftr-380	467	40	standard	standard	NOUN
ftr-380	467	41	)	)	PUNCT
ftr-380	467	42	to	to	ADP
ftr-380	467	43	a	a	DET
ftr-380	467	44	high	high	NOUN
ftr-380	467	45	of	of	ADP
ftr-380	467	46	$	$	SYM
ftr-380	467	47	2,400	2,400	NUM
ftr-380	467	48	(	(	PUNCT
ftr-380	467	49	for	for	ADP
ftr-380	467	50	at	at	ADV
ftr-380	467	51	least	least	ADV
ftr-380	467	52	250	250	NUM
ftr-380	467	53	percent	percent	NOUN
ftr-380	467	54	of	of	ADP
ftr-380	467	55	the	the	DET
ftr-380	467	56	2002	2002	NUM
ftr-380	467	57	standard	standard	NOUN
ftr-380	467	58	)	)	PUNCT
ftr-380	467	59	.	.	PUNCT
ftr-380	468	1	the	the	DET
ftr-380	468	2	conservation	conservation	NOUN
ftr-380	468	3	component	component	NOUN
ftr-380	468	4	depends	depend	VERB
ftr-380	468	5	on	on	ADP
ftr-380	468	6	the	the	DET
ftr-380	468	7	vehicle	vehicle	NOUN
ftr-380	468	8	's	's	PART
ftr-380	468	9	gallons	gallon	NOUN
ftr-380	468	10	of	of	ADP
ftr-380	468	11	lifetime	lifetime	NOUN
ftr-380	468	12	fuel	fuel	NOUN
ftr-380	468	13	savings	saving	NOUN
ftr-380	468	14	,	,	PUNCT
ftr-380	468	15	and	and	CCONJ
ftr-380	468	16	ranges	range	VERB
ftr-380	468	17	from	from	ADP
ftr-380	468	18	$	$	SYM
ftr-380	468	19	250	250	NUM
ftr-380	468	20	(	(	PUNCT
ftr-380	468	21	for	for	ADP
ftr-380	468	22	savings	saving	NOUN
ftr-380	468	23	of	of	ADP
ftr-380	468	24	at	at	ADV
ftr-380	468	25	least	least	ADV
ftr-380	468	26	1,200	1,200	NUM
ftr-380	468	27	gallons	gallon	NOUN
ftr-380	468	28	)	)	PUNCT
ftr-380	468	29	to	to	ADP
ftr-380	468	30	$	$	SYM
ftr-380	468	31	1,000	1,000	NUM
ftr-380	468	32	(	(	PUNCT
ftr-380	468	33	for	for	ADP
ftr-380	468	34	savings	saving	NOUN
ftr-380	468	35	of	of	ADP
ftr-380	468	36	at	at	ADV
ftr-380	468	37	least	least	ADV
ftr-380	468	38	3,000	3,000	NUM
ftr-380	468	39	gallons	gallon	NOUN
ftr-380	468	40	)	)	PUNCT
ftr-380	468	41	.	.	PUNCT
ftr-380	469	1	the	the	DET
ftr-380	469	2	savings	saving	NOUN
ftr-380	469	3	are	be	AUX
ftr-380	469	4	based	base	VERB
ftr-380	469	5	on	on	ADP
ftr-380	469	6	an	an	DET
ftr-380	469	7	assumption	assumption	NOUN
ftr-380	469	8	of	of	ADP
ftr-380	469	9	120,000	120,000	NUM
ftr-380	469	10	lifetime	lifetime	NOUN
ftr-380	469	11	miles	mile	NOUN
ftr-380	469	12	,	,	PUNCT
ftr-380	469	13	and	and	CCONJ
ftr-380	469	14	are	be	AUX
ftr-380	469	15	calculated	calculate	VERB
ftr-380	469	16	relative	relative	ADJ
ftr-380	469	17	to	to	ADP
ftr-380	469	18	a	a	DET
ftr-380	469	19	comparable	comparable	ADJ
ftr-380	469	20	2002	2002	NUM
ftr-380	469	21	model	model	NOUN
ftr-380	469	22	year	year	NOUN
ftr-380	469	23	vehicle	vehicle	NOUN
ftr-380	469	24	.	.	PUNCT
ftr-380	470	1	*	*	PUNCT
ftr-380	470	2	a	a	DET
ftr-380	470	3	new	new	ADJ
ftr-380	470	4	qualified	qualified	ADJ
ftr-380	470	5	hybrid	hybrid	ADJ
ftr-380	470	6	motor	motor	NOUN
ftr-380	470	7	vehicle	vehicle	NOUN
ftr-380	470	8	is	be	AUX
ftr-380	470	9	a	a	DET
ftr-380	470	10	vehicle	vehicle	NOUN
ftr-380	470	11	,	,	PUNCT
ftr-380	470	12	the	the	DET
ftr-380	470	13	original	original	ADJ
ftr-380	470	14	use	use	NOUN
ftr-380	470	15	of	of	ADP
ftr-380	470	16	which	which	PRON
ftr-380	470	17	commences	commence	VERB
ftr-380	470	18	with	with	ADP
ftr-380	470	19	the	the	DET
ftr-380	470	20	taxpayer	taxpayer	NOUN
ftr-380	470	21	,	,	PUNCT
ftr-380	470	22	which	which	PRON
ftr-380	470	23	uses	use	VERB
ftr-380	470	24	both	both	CCONJ
ftr-380	470	25	an	an	DET
ftr-380	470	26	internal	internal	ADJ
ftr-380	470	27	combustion	combustion	NOUN
ftr-380	470	28	engine	engine	NOUN
ftr-380	470	29	and	and	CCONJ
ftr-380	470	30	a	a	DET
ftr-380	470	31	rechargeable	rechargeable	ADJ
ftr-380	470	32	battery	battery	NOUN
ftr-380	470	33	system	system	NOUN
ftr-380	470	34	,	,	PUNCT
ftr-380	470	35	which	which	PRON
ftr-380	470	36	meets	meet	VERB
ftr-380	470	37	specified	specify	VERB
ftr-380	470	38	emission	emission	NOUN
ftr-380	470	39	standards	standard	NOUN
ftr-380	470	40	,	,	PUNCT
ftr-380	470	41	and	and	CCONJ
ftr-380	470	42	which	which	PRON
ftr-380	470	43	meets	meet	VERB
ftr-380	470	44	specified	specify	VERB
ftr-380	470	45	minimum	minimum	NOUN
ftr-380	470	46	standards	standard	NOUN
ftr-380	470	47	for	for	ADP
ftr-380	470	48	maximum	maximum	ADJ
ftr-380	470	49	available	available	ADJ
ftr-380	470	50	power	power	NOUN
ftr-380	470	51	.	.	PUNCT
ftr-380	471	1	for	for	ADP
ftr-380	471	2	cars	car	NOUN
ftr-380	471	3	and	and	CCONJ
ftr-380	471	4	light	light	NOUN
ftr-380	471	5	trucks	truck	NOUN
ftr-380	471	6	,	,	PUNCT
ftr-380	471	7	the	the	DET
ftr-380	471	8	credit	credit	NOUN
ftr-380	471	9	amount	amount	NOUN
ftr-380	471	10	is	be	AUX
ftr-380	471	11	the	the	DET
ftr-380	471	12	sum	sum	NOUN
ftr-380	471	13	of	of	ADP
ftr-380	471	14	the	the	DET
ftr-380	471	15	fuel	fuel	NOUN
ftr-380	471	16	economy	economy	NOUN
ftr-380	471	17	component	component	NOUN
ftr-380	471	18	and	and	CCONJ
ftr-380	471	19	the	the	DET
ftr-380	471	20	conservation	conservation	NOUN
ftr-380	471	21	component	component	NOUN
ftr-380	471	22	,	,	PUNCT
ftr-380	471	23	determined	determine	VERB
ftr-380	471	24	under	under	ADP
ftr-380	471	25	the	the	DET
ftr-380	471	26	same	same	ADJ
ftr-380	471	27	rules	rule	NOUN
ftr-380	471	28	applicable	applicable	ADJ
ftr-380	471	29	to	to	PART
ftr-380	471	30	lean	lean	VERB
ftr-380	471	31	bum	bum	NOUN
ftr-380	471	32	vehicles	vehicle	NOUN
ftr-380	471	33	.	.	PUNCT
ftr-380	472	1	for	for	ADP
ftr-380	472	2	other	other	ADJ
ftr-380	472	3	vehicles	vehicle	NOUN
ftr-380	472	4	,	,	PUNCT
ftr-380	472	5	the	the	DET
ftr-380	472	6	credit	credit	NOUN
ftr-380	472	7	is	be	AUX
ftr-380	472	8	a	a	DET
ftr-380	472	9	percentage	percentage	NOUN
ftr-380	472	10	of	of	ADP
ftr-380	472	11	the	the	DET
ftr-380	472	12	excess	excess	NOUN
ftr-380	472	13	of	of	ADP
ftr-380	472	14	the	the	DET
ftr-380	472	15	manufacturer	manufacturer	NOUN
ftr-380	472	16	's	's	PART
ftr-380	472	17	suggested	suggest	VERB
ftr-380	472	18	retail	retail	ADJ
ftr-380	472	19	price	price	NOUN
ftr-380	472	20	(	(	PUNCT
ftr-380	472	21	msrp	msrp	PROPN
ftr-380	472	22	)	)	PUNCT
ftr-380	472	23	for	for	ADP
ftr-380	472	24	the	the	DET
ftr-380	472	25	vehicle	vehicle	NOUN
ftr-380	472	26	over	over	ADP
ftr-380	472	27	the	the	DET
ftr-380	472	28	msrp	msrp	NOUN
ftr-380	472	29	of	of	ADP
ftr-380	472	30	a	a	DET
ftr-380	472	31	comparable	comparable	ADJ
ftr-380	472	32	non	non	ADJ
ftr-380	472	33	-	-	ADJ
ftr-380	472	34	hybrid	hybrid	ADJ
ftr-380	472	35	vehicle	vehicle	NOUN
ftr-380	472	36	20	20	NUM
ftr-380	472	37	percent	percent	NOUN
ftr-380	472	38	if	if	SCONJ
ftr-380	472	39	the	the	DET
ftr-380	472	40	vehicle	vehicle	NOUN
ftr-380	472	41	achieves	achieve	VERB
ftr-380	472	42	at	at	ADP
ftr-380	472	43	least	least	ADJ
ftr-380	472	44	a	a	DET
ftr-380	472	45	20	20	NUM
ftr-380	472	46	percent	percent	NOUN
ftr-380	472	47	increase	increase	NOUN
ftr-380	472	48	in	in	ADP
ftr-380	472	49	city	city	NOUN
ftr-380	472	50	fuel	fuel	NOUN
ftr-380	472	51	economy	economy	NOUN
ftr-380	472	52	relative	relative	ADJ
ftr-380	472	53	to	to	ADP
ftr-380	472	54	a	a	DET
ftr-380	472	55	comparable	comparable	ADJ
ftr-380	472	56	non	non	ADJ
ftr-380	472	57	-	-	ADJ
ftr-380	472	58	hybrid	hybrid	ADJ
ftr-380	472	59	vehicle	vehicle	NOUN
ftr-380	472	60	,	,	PUNCT
ftr-380	472	61	30	30	NUM
ftr-380	472	62	percent	percent	NOUN
ftr-380	472	63	for	for	ADP
ftr-380	472	64	an	an	DET
ftr-380	472	65	increase	increase	NOUN
ftr-380	472	66	of	of	ADP
ftr-380	472	67	at	at	ADV
ftr-380	472	68	least	least	ADV
ftr-380	472	69	40	40	NUM
ftr-380	472	70	percent	percent	NOUN
ftr-380	472	71	,	,	PUNCT
ftr-380	472	72	and	and	CCONJ
ftr-380	472	73	40	40	NUM
ftr-380	472	74	percent	percent	NOUN
ftr-380	472	75	for	for	ADP
ftr-380	472	76	an	an	DET
ftr-380	472	77	increase	increase	NOUN
ftr-380	472	78	of	of	ADP
ftr-380	472	79	at	at	ADV
ftr-380	472	80	least	least	ADV
ftr-380	472	81	50	50	NUM
ftr-380	472	82	percent	percent	NOUN
ftr-380	472	83	.	.	PUNCT
ftr-380	473	1	*	*	PUNCT
ftr-380	473	2	a	a	DET
ftr-380	473	3	new	new	ADJ
ftr-380	473	4	qualified	qualified	ADJ
ftr-380	473	5	alternative	alternative	ADJ
ftr-380	473	6	fuel	fuel	NOUN
ftr-380	473	7	motor	motor	NOUN
ftr-380	473	8	vehicle	vehicle	NOUN
ftr-380	473	9	is	be	AUX
ftr-380	473	10	a	a	DET
ftr-380	473	11	vehicle	vehicle	NOUN
ftr-380	473	12	,	,	PUNCT
ftr-380	473	13	the	the	DET
ftr-380	473	14	original	original	ADJ
ftr-380	473	15	use	use	NOUN
ftr-380	473	16	of	of	ADP
ftr-380	473	17	which	which	PRON
ftr-380	473	18	commences	commence	VERB
ftr-380	473	19	with	with	ADP
ftr-380	473	20	the	the	DET
ftr-380	473	21	taxpayer	taxpayer	NOUN
ftr-380	473	22	,	,	PUNCT
ftr-380	473	23	which	which	PRON
ftr-380	473	24	is	be	AUX
ftr-380	473	25	capable	capable	ADJ
ftr-380	473	26	of	of	ADP
ftr-380	473	27	using	use	VERB
ftr-380	473	28	only	only	ADV
ftr-380	473	29	an	an	DET
ftr-380	473	30	alternative	alternative	ADJ
ftr-380	473	31	fuel	fuel	NOUN
ftr-380	473	32	(	(	PUNCT
ftr-380	473	33	natural	natural	ADJ
ftr-380	473	34	gas	gas	NOUN
ftr-380	473	35	,	,	PUNCT
ftr-380	473	36	liquefied	liquefy	VERB
ftr-380	473	37	petroleum	petroleum	NOUN
ftr-380	473	38	gas	gas	NOUN
ftr-380	473	39	,	,	PUNCT
ftr-380	473	40	hydrogen	hydrogen	NOUN
ftr-380	473	41	,	,	PUNCT
ftr-380	473	42	or	or	CCONJ
ftr-380	473	43	any	any	DET
ftr-380	473	44	liquid	liquid	NOUN
ftr-380	473	45	consisting	consist	VERB
ftr-380	473	46	of	of	ADP
ftr-380	473	47	at	at	ADV
ftr-380	473	48	least	least	ADJ
ftr-380	473	49	85	85	NUM
ftr-380	473	50	percent	percent	NOUN
ftr-380	473	51	methanol	methanol	NOUN
ftr-380	473	52	by	by	ADP
ftr-380	473	53	volume	volume	NOUN
ftr-380	473	54	)	)	PUNCT
ftr-380	473	55	.	.	PUNCT
ftr-380	474	1	the	the	DET
ftr-380	474	2	credit	credit	NOUN
ftr-380	474	3	is	be	AUX
ftr-380	474	4	a	a	DET
ftr-380	474	5	percentage	percentage	NOUN
ftr-380	474	6	of	of	ADP
ftr-380	474	7	the	the	DET
ftr-380	474	8	excess	excess	NOUN
ftr-380	474	9	of	of	ADP
ftr-380	474	10	the	the	DET
ftr-380	474	11	msrp	msrp	NOUN
ftr-380	474	12	of	of	ADP
ftr-380	474	13	the	the	DET
ftr-380	474	14	vehicle	vehicle	NOUN
ftr-380	474	15	over	over	ADP
ftr-380	474	16	the	the	DET
ftr-380	474	17	msrp	msrp	NOUN
ftr-380	474	18	of	of	ADP
ftr-380	474	19	a	a	DET
ftr-380	474	20	comparable	comparable	ADJ
ftr-380	474	21	non	non	ADJ
ftr-380	474	22	-	-	ADJ
ftr-380	474	23	alternative	alternative	ADJ
ftr-380	474	24	fuel	fuel	NOUN
ftr-380	474	25	vehicle	vehicle	NOUN
ftr-380	474	26	generally	generally	ADV
ftr-380	474	27	50	50	NUM
ftr-380	474	28	percent	percent	NOUN
ftr-380	474	29	,	,	PUNCT
ftr-380	474	30	but	but	CCONJ
ftr-380	474	31	increased	increase	VERB
ftr-380	474	32	to	to	ADP
ftr-380	474	33	80	80	NUM
ftr-380	474	34	percent	percent	NOUN
ftr-380	474	35	if	if	SCONJ
ftr-380	474	36	the	the	DET
ftr-380	474	37	vehicle	vehicle	NOUN
ftr-380	474	38	has	have	AUX
ftr-380	474	39	been	be	AUX
ftr-380	474	40	certified	certify	VERB
ftr-380	474	41	as	as	ADP
ftr-380	474	42	meeting	meet	VERB
ftr-380	474	43	certain	certain	ADJ
ftr-380	474	44	emissions	emission	NOUN
ftr-380	474	45	standards	standard	NOUN
ftr-380	474	46	.	.	PUNCT
ftr-380	475	1	a	a	DET
ftr-380	475	2	reduced	reduce	VERB
ftr-380	475	3	credit	credit	NOUN
ftr-380	475	4	is	be	AUX
ftr-380	475	5	available	available	ADJ
ftr-380	475	6	for	for	ADP
ftr-380	475	7	vehicles	vehicle	NOUN
ftr-380	475	8	which	which	PRON
ftr-380	475	9	use	use	VERB
ftr-380	475	10	a	a	DET
ftr-380	475	11	mix	mix	NOUN
ftr-380	475	12	of	of	ADP
ftr-380	475	13	gasoline	gasoline	NOUN
ftr-380	475	14	and	and	CCONJ
ftr-380	475	15	an	an	DET
ftr-380	475	16	alternative	alternative	ADJ
ftr-380	475	17	fuel	fuel	NOUN
ftr-380	475	18	.	.	PUNCT
ftr-380	476	1	if	if	SCONJ
ftr-380	476	2	a	a	DET
ftr-380	476	3	vehicle	vehicle	NOUN
ftr-380	476	4	uses	use	VERB
ftr-380	476	5	at	at	ADP
ftr-380	476	6	2006	2006	NUM
ftr-380	476	7	]	]	PUNCT
ftr-380	476	8	florida	florida	PROPN
ftr-380	476	9	tax	tax	PROPN
ftr-380	476	10	review	review	NOUN
ftr-380	476	11	least	least	ADV
ftr-380	476	12	75	75	NUM
ftr-380	476	13	percent	percent	NOUN
ftr-380	476	14	alternative	alternative	ADJ
ftr-380	476	15	fuel	fuel	NOUN
ftr-380	476	16	the	the	DET
ftr-380	476	17	credit	credit	NOUN
ftr-380	476	18	is	be	AUX
ftr-380	476	19	70	70	NUM
ftr-380	476	20	percent	percent	NOUN
ftr-380	476	21	of	of	ADP
ftr-380	476	22	the	the	DET
ftr-380	476	23	credit	credit	NOUN
ftr-380	476	24	which	which	PRON
ftr-380	476	25	would	would	AUX
ftr-380	476	26	be	be	AUX
ftr-380	476	27	available	available	ADJ
ftr-380	476	28	if	if	SCONJ
ftr-380	476	29	the	the	DET
ftr-380	476	30	vehicle	vehicle	NOUN
ftr-380	476	31	used	use	VERB
ftr-380	476	32	only	only	ADV
ftr-380	476	33	an	an	DET
ftr-380	476	34	alternative	alternative	ADJ
ftr-380	476	35	fuel	fuel	NOUN
ftr-380	476	36	,	,	PUNCT
ftr-380	476	37	and	and	CCONJ
ftr-380	476	38	if	if	SCONJ
ftr-380	476	39	the	the	DET
ftr-380	476	40	vehicle	vehicle	NOUN
ftr-380	476	41	uses	use	VERB
ftr-380	476	42	at	at	ADV
ftr-380	476	43	least	least	ADV
ftr-380	476	44	90	90	NUM
ftr-380	476	45	percent	percent	NOUN
ftr-380	476	46	alternative	alternative	ADJ
ftr-380	476	47	fuel	fuel	NOUN
ftr-380	476	48	the	the	DET
ftr-380	476	49	credit	credit	NOUN
ftr-380	476	50	is	be	AUX
ftr-380	476	51	90	90	NUM
ftr-380	476	52	percent	percent	NOUN
ftr-380	476	53	of	of	ADP
ftr-380	476	54	the	the	DET
ftr-380	476	55	credit	credit	NOUN
ftr-380	476	56	which	which	PRON
ftr-380	476	57	would	would	AUX
ftr-380	476	58	be	be	AUX
ftr-380	476	59	available	available	ADJ
ftr-380	476	60	for	for	ADP
ftr-380	476	61	a	a	DET
ftr-380	476	62	vehicle	vehicle	NOUN
ftr-380	476	63	using	use	VERB
ftr-380	476	64	only	only	ADV
ftr-380	476	65	an	an	DET
ftr-380	476	66	alternative	alternative	ADJ
ftr-380	476	67	fuel	fuel	NOUN
ftr-380	476	68	.	.	PUNCT
ftr-380	477	1	*	*	PUNCT
ftr-380	477	2	the	the	DET
ftr-380	477	3	alternative	alternative	ADJ
ftr-380	477	4	motor	motor	NOUN
ftr-380	477	5	vehicle	vehicle	NOUN
ftr-380	477	6	credit	credit	NOUN
ftr-380	477	7	applies	apply	VERB
ftr-380	477	8	to	to	ADP
ftr-380	477	9	vehicles	vehicle	NOUN
ftr-380	477	10	placed	place	VERB
ftr-380	477	11	in	in	ADP
ftr-380	477	12	service	service	NOUN
ftr-380	477	13	after	after	ADP
ftr-380	477	14	2005	2005	NUM
ftr-380	477	15	and	and	CCONJ
ftr-380	477	16	purchased	purchase	VERB
ftr-380	477	17	before	before	ADP
ftr-380	477	18	2015	2015	NUM
ftr-380	477	19	(	(	PUNCT
ftr-380	477	20	for	for	ADP
ftr-380	477	21	fuel	fuel	NOUN
ftr-380	477	22	cell	cell	NOUN
ftr-380	477	23	vehicles	vehicle	NOUN
ftr-380	477	24	)	)	PUNCT
ftr-380	477	25	,	,	PUNCT
ftr-380	477	26	2011	2011	NUM
ftr-380	477	27	(	(	PUNCT
ftr-380	477	28	for	for	ADP
ftr-380	477	29	lean	lean	ADJ
ftr-380	477	30	bum	bum	NOUN
ftr-380	477	31	vehicles	vehicle	NOUN
ftr-380	477	32	and	and	CCONJ
ftr-380	477	33	alternative	alternative	ADJ
ftr-380	477	34	fuel	fuel	NOUN
ftr-380	477	35	vehicles	vehicle	NOUN
ftr-380	477	36	)	)	PUNCT
ftr-380	477	37	,	,	PUNCT
ftr-380	477	38	or	or	CCONJ
ftr-380	477	39	2010	2010	NUM
ftr-380	477	40	(	(	PUNCT
ftr-380	477	41	for	for	ADP
ftr-380	477	42	hybrid	hybrid	ADJ
ftr-380	477	43	vehicles	vehicle	NOUN
ftr-380	477	44	)	)	PUNCT
ftr-380	477	45	.	.	PUNCT
ftr-380	478	1	in	in	ADP
ftr-380	478	2	the	the	DET
ftr-380	478	3	case	case	NOUN
ftr-380	478	4	of	of	ADP
ftr-380	478	5	hybrid	hybrid	ADJ
ftr-380	478	6	vehicles	vehicle	NOUN
ftr-380	478	7	and	and	CCONJ
ftr-380	478	8	lean	lean	ADJ
ftr-380	478	9	bum	bum	NOUN
ftr-380	478	10	vehicles	vehicle	NOUN
ftr-380	478	11	,	,	PUNCT
ftr-380	478	12	the	the	DET
ftr-380	478	13	amount	amount	NOUN
ftr-380	478	14	of	of	ADP
ftr-380	478	15	the	the	DET
ftr-380	478	16	credit	credit	NOUN
ftr-380	478	17	is	be	AUX
ftr-380	478	18	phased	phase	VERB
ftr-380	478	19	down	down	ADP
ftr-380	478	20	first	first	ADV
ftr-380	478	21	to	to	ADP
ftr-380	478	22	50	50	NUM
ftr-380	478	23	percent	percent	NOUN
ftr-380	478	24	of	of	ADP
ftr-380	478	25	the	the	DET
ftr-380	478	26	otherwise	otherwise	ADV
ftr-380	478	27	available	available	ADJ
ftr-380	478	28	credit	credit	NOUN
ftr-380	478	29	,	,	PUNCT
ftr-380	478	30	then	then	ADV
ftr-380	478	31	to	to	ADP
ftr-380	478	32	25	25	NUM
ftr-380	478	33	percent	percent	NOUN
ftr-380	478	34	,	,	PUNCT
ftr-380	478	35	and	and	CCONJ
ftr-380	478	36	finally	finally	ADV
ftr-380	478	37	to	to	ADP
ftr-380	478	38	nothing	nothing	PRON
ftr-380	478	39	for	for	ADP
ftr-380	478	40	vehicles	vehicle	NOUN
ftr-380	478	41	sold	sell	VERB
ftr-380	478	42	after	after	SCONJ
ftr-380	478	43	the	the	DET
ftr-380	478	44	manufacturer	manufacturer	NOUN
ftr-380	478	45	has	have	AUX
ftr-380	478	46	sold	sell	VERB
ftr-380	478	47	60,000	60,000	NUM
ftr-380	478	48	hybrid	hybrid	ADJ
ftr-380	478	49	and/or	and/or	CCONJ
ftr-380	478	50	lean	lean	ADJ
ftr-380	478	51	bum	bum	NOUN
ftr-380	478	52	vehicles	vehicle	NOUN
ftr-380	478	53	for	for	ADP
ftr-380	478	54	use	use	NOUN
ftr-380	478	55	in	in	ADP
ftr-380	478	56	the	the	DET
ftr-380	478	57	united	united	PROPN
ftr-380	478	58	states	states	PROPN
ftr-380	478	59	.	.	PUNCT
ftr-380	479	1	as	as	SCONJ
ftr-380	479	2	congress	congress	PROPN
ftr-380	479	3	surely	surely	ADV
ftr-380	479	4	realized	realize	VERB
ftr-380	479	5	and	and	CCONJ
ftr-380	479	6	intended	intend	VERB
ftr-380	479	7	,	,	PUNCT
ftr-380	479	8	this	this	DET
ftr-380	479	9	phasing	phasing	NOUN
ftr-380	479	10	down	down	ADP
ftr-380	479	11	of	of	ADP
ftr-380	479	12	the	the	DET
ftr-380	479	13	credit	credit	NOUN
ftr-380	479	14	is	be	AUX
ftr-380	479	15	likely	likely	ADJ
ftr-380	479	16	to	to	PART
ftr-380	479	17	impact	impact	VERB
ftr-380	479	18	certain	certain	ADJ
ftr-380	479	19	japanese	japanese	ADJ
ftr-380	479	20	manufacturers	manufacturer	NOUN
ftr-380	479	21	sooner	soon	ADV
ftr-380	479	22	than	than	SCONJ
ftr-380	479	23	it	it	PRON
ftr-380	479	24	impacts	impact	VERB
ftr-380	479	25	any	any	DET
ftr-380	479	26	american	american	ADJ
ftr-380	479	27	manufacturers	manufacturer	NOUN
ftr-380	479	28	.	.	PUNCT
ftr-380	480	1	*	*	PUNCT
ftr-380	480	2	for	for	ADP
ftr-380	480	3	business	business	NOUN
ftr-380	480	4	taxpayers	taxpayer	NOUN
ftr-380	480	5	the	the	DET
ftr-380	480	6	credit	credit	NOUN
ftr-380	480	7	is	be	AUX
ftr-380	480	8	part	part	NOUN
ftr-380	480	9	of	of	ADP
ftr-380	480	10	the	the	DET
ftr-380	480	11	general	general	ADJ
ftr-380	480	12	business	business	NOUN
ftr-380	480	13	credit	credit	NOUN
ftr-380	480	14	.	.	PUNCT
ftr-380	481	1	when	when	SCONJ
ftr-380	481	2	claimed	claim	VERB
ftr-380	481	3	as	as	ADP
ftr-380	481	4	a	a	DET
ftr-380	481	5	personal	personal	ADJ
ftr-380	481	6	credit	credit	NOUN
ftr-380	481	7	,	,	PUNCT
ftr-380	481	8	the	the	DET
ftr-380	481	9	credit	credit	NOUN
ftr-380	481	10	is	be	AUX
ftr-380	481	11	allowable	allowable	ADJ
ftr-380	481	12	only	only	ADV
ftr-380	481	13	to	to	ADP
ftr-380	481	14	the	the	DET
ftr-380	481	15	extent	extent	NOUN
ftr-380	481	16	of	of	ADP
ftr-380	481	17	the	the	DET
ftr-380	481	18	excess	excess	NOUN
ftr-380	481	19	of	of	ADP
ftr-380	481	20	the	the	DET
ftr-380	481	21	regular	regular	ADJ
ftr-380	481	22	tax	tax	NOUN
ftr-380	481	23	(	(	PUNCT
ftr-380	481	24	as	as	SCONJ
ftr-380	481	25	reduced	reduce	VERB
ftr-380	481	26	by	by	ADP
ftr-380	481	27	specified	specify	VERB
ftr-380	481	28	other	other	ADJ
ftr-380	481	29	credits	credit	NOUN
ftr-380	481	30	)	)	PUNCT
ftr-380	481	31	over	over	ADP
ftr-380	481	32	the	the	DET
ftr-380	481	33	tentative	tentative	ADJ
ftr-380	481	34	minimum	minimum	ADJ
ftr-380	481	35	tax	tax	NOUN
ftr-380	481	36	.	.	PUNCT
ftr-380	482	1	17	17	NUM
ftr-380	482	2	.	.	X
ftr-380	482	3	alternative	alternative	ADJ
ftr-380	482	4	fuel	fuel	NOUN
ftr-380	482	5	vehicle	vehicle	NOUN
ftr-380	482	6	refueling	refueling	NOUN
ftr-380	482	7	property	property	NOUN
ftr-380	482	8	credit	credit	NOUN
ftr-380	482	9	.	.	PUNCT
ftr-380	483	1	section	section	NOUN
ftr-380	483	2	30c	30c	NOUN
ftr-380	483	3	,	,	PUNCT
ftr-380	483	4	added	add	VERB
ftr-380	483	5	to	to	ADP
ftr-380	483	6	the	the	DET
ftr-380	483	7	code	code	NOUN
ftr-380	483	8	by	by	ADP
ftr-380	483	9	the	the	DET
ftr-380	483	10	energy	energy	NOUN
ftr-380	483	11	tax	tax	NOUN
ftr-380	483	12	incentives	incentive	NOUN
ftr-380	483	13	act	act	VERB
ftr-380	483	14	of	of	ADP
ftr-380	483	15	2005	2005	NUM
ftr-380	483	16	,	,	PUNCT
ftr-380	483	17	provides	provide	VERB
ftr-380	483	18	a	a	DET
ftr-380	483	19	credit	credit	NOUN
ftr-380	483	20	equal	equal	ADJ
ftr-380	483	21	to	to	ADP
ftr-380	483	22	30	30	NUM
ftr-380	483	23	percent	percent	NOUN
ftr-380	483	24	of	of	ADP
ftr-380	483	25	the	the	DET
ftr-380	483	26	cost	cost	NOUN
ftr-380	483	27	of	of	ADP
ftr-380	483	28	any	any	DET
ftr-380	483	29	qualified	qualified	ADJ
ftr-380	483	30	alternative	alternative	ADJ
ftr-380	483	31	fuel	fuel	NOUN
ftr-380	483	32	vehicle	vehicle	NOUN
ftr-380	483	33	refueling	refueling	NOUN
ftr-380	483	34	property	property	NOUN
ftr-380	483	35	placed	place	VERB
ftr-380	483	36	in	in	ADP
ftr-380	483	37	service	service	NOUN
ftr-380	483	38	by	by	ADP
ftr-380	483	39	the	the	DET
ftr-380	483	40	taxpayer	taxpayer	NOUN
ftr-380	483	41	.	.	PUNCT
ftr-380	484	1	qualifying	qualify	VERB
ftr-380	484	2	fuels	fuel	NOUN
ftr-380	484	3	are	be	AUX
ftr-380	484	4	ethanol	ethanol	NOUN
ftr-380	484	5	,	,	PUNCT
ftr-380	484	6	natural	natural	ADJ
ftr-380	484	7	gas	gas	NOUN
ftr-380	484	8	,	,	PUNCT
ftr-380	484	9	compressed	compress	VERB
ftr-380	484	10	natural	natural	ADJ
ftr-380	484	11	gas	gas	NOUN
ftr-380	484	12	,	,	PUNCT
ftr-380	484	13	liquefied	liquefy	VERB
ftr-380	484	14	natural	natural	ADJ
ftr-380	484	15	gas	gas	NOUN
ftr-380	484	16	,	,	PUNCT
ftr-380	484	17	liquefied	liquefy	VERB
ftr-380	484	18	petroleum	petroleum	NOUN
ftr-380	484	19	gas	gas	NOUN
ftr-380	484	20	,	,	PUNCT
ftr-380	484	21	hydrogen	hydrogen	NOUN
ftr-380	484	22	,	,	PUNCT
ftr-380	484	23	and	and	CCONJ
ftr-380	484	24	mixtures	mixture	NOUN
ftr-380	484	25	of	of	ADP
ftr-380	484	26	diesel	diesel	NOUN
ftr-380	484	27	and	and	CCONJ
ftr-380	484	28	biodiesel	biodiesel	NOUN
ftr-380	484	29	containing	contain	VERB
ftr-380	484	30	at	at	ADV
ftr-380	484	31	least	least	ADV
ftr-380	484	32	20	20	NUM
ftr-380	484	33	percent	percent	NOUN
ftr-380	484	34	biodiesel	biodiesel	NOUN
ftr-380	484	35	.	.	PUNCT
ftr-380	485	1	for	for	ADP
ftr-380	485	2	a	a	DET
ftr-380	485	3	business	business	NOUN
ftr-380	485	4	taxpayer	taxpayer	NOUN
ftr-380	485	5	,	,	PUNCT
ftr-380	485	6	the	the	DET
ftr-380	485	7	credit	credit	NOUN
ftr-380	485	8	may	may	AUX
ftr-380	485	9	not	not	PART
ftr-380	485	10	exceed	exceed	VERB
ftr-380	485	11	$	$	SYM
ftr-380	485	12	30,000	30,000	NUM
ftr-380	485	13	.	.	PUNCT
ftr-380	486	1	the	the	DET
ftr-380	486	2	credit	credit	NOUN
ftr-380	486	3	is	be	AUX
ftr-380	486	4	also	also	ADV
ftr-380	486	5	available	available	ADJ
ftr-380	486	6	to	to	ADP
ftr-380	486	7	a	a	DET
ftr-380	486	8	taxpayer	taxpayer	NOUN
ftr-380	486	9	installing	instal	VERB
ftr-380	486	10	a	a	DET
ftr-380	486	11	refueling	refueling	NOUN
ftr-380	486	12	facility	facility	NOUN
ftr-380	486	13	on	on	ADP
ftr-380	486	14	the	the	DET
ftr-380	486	15	grounds	ground	NOUN
ftr-380	486	16	of	of	ADP
ftr-380	486	17	his	his	PRON
ftr-380	486	18	personal	personal	ADJ
ftr-380	486	19	residence	residence	NOUN
ftr-380	486	20	for	for	ADP
ftr-380	486	21	personal	personal	ADJ
ftr-380	486	22	use	use	NOUN
ftr-380	486	23	,	,	PUNCT
ftr-380	486	24	but	but	CCONJ
ftr-380	486	25	the	the	DET
ftr-380	486	26	maximum	maximum	ADJ
ftr-380	486	27	amount	amount	NOUN
ftr-380	486	28	of	of	ADP
ftr-380	486	29	the	the	DET
ftr-380	486	30	nonbusiness	nonbusiness	NOUN
ftr-380	486	31	credit	credit	NOUN
ftr-380	486	32	is	be	AUX
ftr-380	486	33	$	$	SYM
ftr-380	486	34	1,000	1,000	NUM
ftr-380	486	35	.	.	PUNCT
ftr-380	487	1	the	the	DET
ftr-380	487	2	business	business	NOUN
ftr-380	487	3	credit	credit	NOUN
ftr-380	487	4	is	be	AUX
ftr-380	487	5	part	part	NOUN
ftr-380	487	6	of	of	ADP
ftr-380	487	7	the	the	DET
ftr-380	487	8	general	general	ADJ
ftr-380	487	9	business	business	NOUN
ftr-380	487	10	credit	credit	NOUN
ftr-380	487	11	,	,	PUNCT
ftr-380	487	12	and	and	CCONJ
ftr-380	487	13	the	the	DET
ftr-380	487	14	personal	personal	ADJ
ftr-380	487	15	credit	credit	NOUN
ftr-380	487	16	is	be	AUX
ftr-380	487	17	allowed	allow	VERB
ftr-380	487	18	only	only	ADV
ftr-380	487	19	to	to	ADP
ftr-380	487	20	the	the	DET
ftr-380	487	21	extent	extent	NOUN
ftr-380	487	22	of	of	ADP
ftr-380	487	23	the	the	DET
ftr-380	487	24	excess	excess	NOUN
ftr-380	487	25	of	of	ADP
ftr-380	487	26	the	the	DET
ftr-380	487	27	regular	regular	ADJ
ftr-380	487	28	tax	tax	NOUN
ftr-380	487	29	(	(	PUNCT
ftr-380	487	30	reduced	reduce	VERB
ftr-380	487	31	by	by	ADP
ftr-380	487	32	certain	certain	ADJ
ftr-380	487	33	other	other	ADJ
ftr-380	487	34	credits	credit	NOUN
ftr-380	487	35	)	)	PUNCT
ftr-380	487	36	over	over	ADP
ftr-380	487	37	the	the	DET
ftr-380	487	38	tentative	tentative	ADJ
ftr-380	487	39	minimum	minimum	ADJ
ftr-380	487	40	tax	tax	NOUN
ftr-380	487	41	.	.	PUNCT
ftr-380	488	1	the	the	DET
ftr-380	488	2	credit	credit	NOUN
ftr-380	488	3	is	be	AUX
ftr-380	488	4	not	not	PART
ftr-380	488	5	available	available	ADJ
ftr-380	488	6	for	for	ADP
ftr-380	488	7	property	property	NOUN
ftr-380	488	8	placed	place	VERB
ftr-380	488	9	in	in	ADP
ftr-380	488	10	service	service	NOUN
ftr-380	488	11	after	after	ADP
ftr-380	488	12	2009	2009	NUM
ftr-380	488	13	(	(	PUNCT
ftr-380	488	14	or	or	CCONJ
ftr-380	488	15	after	after	ADP
ftr-380	488	16	2014	2014	NUM
ftr-380	488	17	,	,	PUNCT
ftr-380	488	18	in	in	ADP
ftr-380	488	19	the	the	DET
ftr-380	488	20	case	case	NOUN
ftr-380	488	21	of	of	ADP
ftr-380	488	22	property	property	NOUN
ftr-380	488	23	relating	relate	VERB
ftr-380	488	24	to	to	ADP
ftr-380	488	25	hydrogen	hydrogen	NOUN
ftr-380	488	26	)	)	PUNCT
ftr-380	488	27	.	.	PUNCT
ftr-380	489	1	18	18	NUM
ftr-380	489	2	.	.	X
ftr-380	489	3	nonbusiness	nonbusiness	NOUN
ftr-380	489	4	energy	energy	NOUN
ftr-380	489	5	property	property	NOUN
ftr-380	489	6	credit	credit	NOUN
ftr-380	489	7	.	.	PUNCT
ftr-380	490	1	section	section	NOUN
ftr-380	490	2	25c	25c	NOUN
ftr-380	490	3	,	,	PUNCT
ftr-380	490	4	added	add	VERB
ftr-380	490	5	to	to	ADP
ftr-380	490	6	the	the	DET
ftr-380	490	7	code	code	NOUN
ftr-380	490	8	by	by	ADP
ftr-380	490	9	the	the	DET
ftr-380	490	10	energy	energy	NOUN
ftr-380	490	11	tax	tax	NOUN
ftr-380	490	12	incentives	incentive	NOUN
ftr-380	490	13	act	act	VERB
ftr-380	490	14	of	of	ADP
ftr-380	490	15	2005	2005	NUM
ftr-380	490	16	,	,	PUNCT
ftr-380	490	17	provides	provide	VERB
ftr-380	490	18	a	a	DET
ftr-380	490	19	nonrefundable	nonrefundable	ADJ
ftr-380	490	20	credit	credit	NOUN
ftr-380	490	21	for	for	ADP
ftr-380	490	22	certain	certain	ADJ
ftr-380	490	23	expenditures	expenditure	NOUN
ftr-380	490	24	to	to	PART
ftr-380	490	25	improve	improve	VERB
ftr-380	490	26	the	the	DET
ftr-380	490	27	energy	energy	NOUN
ftr-380	490	28	efficiency	efficiency	NOUN
ftr-380	490	29	of	of	ADP
ftr-380	490	30	a	a	DET
ftr-380	490	31	taxpayer	taxpayer	NOUN
ftr-380	490	32	's	's	PART
ftr-380	490	33	principal	principal	ADJ
ftr-380	490	34	residence	residence	NOUN
ftr-380	490	35	.	.	PUNCT
ftr-380	491	1	in	in	ADP
ftr-380	491	2	the	the	DET
ftr-380	491	3	case	case	NOUN
ftr-380	491	4	of	of	ADP
ftr-380	491	5	"	"	PUNCT
ftr-380	491	6	qualified	qualified	ADJ
ftr-380	491	7	energy	energy	NOUN
ftr-380	491	8	efficiency	efficiency	NOUN
ftr-380	491	9	improvements	improvement	NOUN
ftr-380	491	10	"	"	PUNCT
ftr-380	491	11	(	(	PUNCT
ftr-380	491	12	qeels	qeel	NOUN
ftr-380	491	13	)	)	PUNCT
ftr-380	491	14	,	,	PUNCT
ftr-380	491	15	the	the	DET
ftr-380	491	16	credit	credit	NOUN
ftr-380	491	17	equals	equal	VERB
ftr-380	491	18	10	10	NUM
ftr-380	491	19	percent	percent	NOUN
ftr-380	491	20	of	of	ADP
ftr-380	491	21	the	the	DET
ftr-380	491	22	cost	cost	NOUN
ftr-380	491	23	of	of	ADP
ftr-380	491	24	the	the	DET
ftr-380	491	25	improvements	improvement	NOUN
ftr-380	491	26	.	.	PUNCT
ftr-380	492	1	a	a	DET
ftr-380	492	2	qeei	qeei	NOUN
ftr-380	492	3	is	be	AUX
ftr-380	492	4	any	any	DET
ftr-380	492	5	energy	energy	NOUN
ftr-380	492	6	efficient	efficient	ADJ
ftr-380	492	7	building	building	NOUN
ftr-380	492	8	component	component	NOUN
ftr-380	492	9	(	(	PUNCT
ftr-380	492	10	i.e.	i.e.	X
ftr-380	492	11	,	,	PUNCT
ftr-380	492	12	insulation	insulation	NOUN
ftr-380	492	13	,	,	PUNCT
ftr-380	492	14	exterior	exterior	ADJ
ftr-380	492	15	windows	window	NOUN
ftr-380	492	16	and	and	CCONJ
ftr-380	492	17	doors	door	NOUN
ftr-380	492	18	,	,	PUNCT
ftr-380	492	19	and	and	CCONJ
ftr-380	492	20	certain	certain	ADJ
ftr-380	492	21	coated	coated	ADJ
ftr-380	492	22	metal	metal	NOUN
ftr-380	492	23	roofs	roof	NOUN
ftr-380	492	24	)	)	PUNCT
ftr-380	492	25	satisfying	satisfy	VERB
ftr-380	492	26	criteria	criterion	NOUN
ftr-380	492	27	established	establish	VERB
ftr-380	492	28	by	by	ADP
ftr-380	492	29	the	the	DET
ftr-380	492	30	2000	2000	NUM
ftr-380	492	31	international	international	ADJ
ftr-380	492	32	energy	energy	NOUN
ftr-380	492	33	conservation	conservation	NOUN
ftr-380	492	34	code	code	NOUN
ftr-380	492	35	,	,	PUNCT
ftr-380	492	36	if	if	SCONJ
ftr-380	492	37	the	the	DET
ftr-380	492	38	original	original	ADJ
ftr-380	492	39	use	use	NOUN
ftr-380	492	40	of	of	ADP
ftr-380	492	41	the	the	DET
ftr-380	492	42	component	component	NOUN
ftr-380	492	43	commences	commence	VERB
ftr-380	492	44	with	with	ADP
ftr-380	492	45	the	the	DET
ftr-380	492	46	[	[	X
ftr-380	492	47	vol	vol	NOUN
ftr-380	492	48	.	.	PUNCT
ftr-380	492	49	8	8	NUM
ftr-380	492	50	:	:	PUNCT
ftr-380	492	51	si	si	PROPN
ftr-380	492	52	recent	recent	ADJ
ftr-380	492	53	developments	development	NOUN
ftr-380	492	54	in	in	ADP
ftr-380	492	55	federal	federal	ADJ
ftr-380	492	56	income	income	NOUN
ftr-380	492	57	taxation	taxation	NOUN
ftr-380	492	58	taxpayer	taxpayer	NOUN
ftr-380	492	59	and	and	CCONJ
ftr-380	492	60	the	the	DET
ftr-380	492	61	component	component	NOUN
ftr-380	492	62	is	be	AUX
ftr-380	492	63	expected	expect	VERB
ftr-380	492	64	to	to	PART
ftr-380	492	65	remain	remain	VERB
ftr-380	492	66	in	in	ADP
ftr-380	492	67	use	use	NOUN
ftr-380	492	68	for	for	ADP
ftr-380	492	69	at	at	ADV
ftr-380	492	70	least	least	ADV
ftr-380	492	71	five	five	NUM
ftr-380	492	72	years	year	NOUN
ftr-380	492	73	.	.	PUNCT
ftr-380	493	1	the	the	DET
ftr-380	493	2	other	other	ADJ
ftr-380	493	3	category	category	NOUN
ftr-380	493	4	of	of	ADP
ftr-380	493	5	credit	credit	NOUN
ftr-380	493	6	-	-	PUNCT
ftr-380	493	7	eligible	eligible	ADJ
ftr-380	493	8	costs	cost	NOUN
ftr-380	493	9	is	be	AUX
ftr-380	493	10	"	"	PUNCT
ftr-380	493	11	residential	residential	ADJ
ftr-380	493	12	energy	energy	NOUN
ftr-380	493	13	property	property	NOUN
ftr-380	493	14	expenditures	expenditure	NOUN
ftr-380	493	15	"	"	PUNCT
ftr-380	493	16	(	(	PUNCT
ftr-380	493	17	repes	repe	NOUN
ftr-380	493	18	)	)	PUNCT
ftr-380	493	19	.	.	PUNCT
ftr-380	494	1	repes	repe	NOUN
ftr-380	494	2	are	be	AUX
ftr-380	494	3	expenditures	expenditure	NOUN
ftr-380	494	4	for	for	ADP
ftr-380	494	5	the	the	DET
ftr-380	494	6	following	follow	VERB
ftr-380	494	7	types	type	NOUN
ftr-380	494	8	of	of	ADP
ftr-380	494	9	property	property	NOUN
ftr-380	494	10	,	,	PUNCT
ftr-380	494	11	if	if	SCONJ
ftr-380	494	12	they	they	PRON
ftr-380	494	13	are	be	AUX
ftr-380	494	14	installed	instal	VERB
ftr-380	494	15	in	in	ADP
ftr-380	494	16	the	the	DET
ftr-380	494	17	taxpayer	taxpayer	NOUN
ftr-380	494	18	's	's	PART
ftr-380	494	19	principal	principal	ADJ
ftr-380	494	20	residence	residence	NOUN
ftr-380	494	21	and	and	CCONJ
ftr-380	494	22	satisfy	satisfy	VERB
ftr-380	494	23	energy	energy	NOUN
ftr-380	494	24	efficiency	efficiency	NOUN
ftr-380	494	25	standards	standard	NOUN
ftr-380	494	26	to	to	PART
ftr-380	494	27	be	be	AUX
ftr-380	494	28	promulgated	promulgate	VERB
ftr-380	494	29	by	by	ADP
ftr-380	494	30	the	the	DET
ftr-380	494	31	secretary	secretary	PROPN
ftr-380	494	32	of	of	ADP
ftr-380	494	33	the	the	DET
ftr-380	494	34	treasury	treasury	PROPN
ftr-380	494	35	pursuant	pursuant	ADV
ftr-380	494	36	to	to	ADP
ftr-380	494	37	detailed	detailed	ADJ
ftr-380	494	38	statutory	statutory	ADJ
ftr-380	494	39	instructions	instruction	NOUN
ftr-380	494	40	:	:	PUNCT
ftr-380	494	41	(	(	PUNCT
ftr-380	494	42	1	1	X
ftr-380	494	43	)	)	PUNCT
ftr-380	494	44	main	main	ADJ
ftr-380	494	45	air	air	NOUN
ftr-380	494	46	circulating	circulate	VERB
ftr-380	494	47	fans	fan	NOUN
ftr-380	494	48	,	,	PUNCT
ftr-380	494	49	(	(	PUNCT
ftr-380	494	50	2	2	NUM
ftr-380	494	51	)	)	PUNCT
ftr-380	494	52	natural	natural	ADJ
ftr-380	494	53	gas	gas	NOUN
ftr-380	494	54	,	,	PUNCT
ftr-380	494	55	propane	propane	NOUN
ftr-380	494	56	or	or	CCONJ
ftr-380	494	57	oil	oil	NOUN
ftr-380	494	58	furnace	furnace	NOUN
ftr-380	494	59	or	or	CCONJ
ftr-380	494	60	hot	hot	ADJ
ftr-380	494	61	water	water	NOUN
ftr-380	494	62	boilers	boiler	NOUN
ftr-380	494	63	,	,	PUNCT
ftr-380	494	64	and	and	CCONJ
ftr-380	494	65	(	(	PUNCT
ftr-380	494	66	3	3	X
ftr-380	494	67	)	)	PUNCT
ftr-380	494	68	"	"	PUNCT
ftr-380	494	69	energy	energy	NOUN
ftr-380	494	70	efficient	efficient	ADJ
ftr-380	494	71	building	building	NOUN
ftr-380	494	72	properties	property	NOUN
ftr-380	494	73	"	"	PUNCT
ftr-380	494	74	(	(	PUNCT
ftr-380	494	75	electric	electric	ADJ
ftr-380	494	76	heat	heat	NOUN
ftr-380	494	77	pump	pump	NOUN
ftr-380	494	78	water	water	NOUN
ftr-380	494	79	heaters	heater	NOUN
ftr-380	494	80	,	,	PUNCT
ftr-380	494	81	electric	electric	ADJ
ftr-380	494	82	heat	heat	NOUN
ftr-380	494	83	pumps	pump	NOUN
ftr-380	494	84	,	,	PUNCT
ftr-380	494	85	geothermal	geothermal	ADJ
ftr-380	494	86	heat	heat	NOUN
ftr-380	494	87	pumps	pump	NOUN
ftr-380	494	88	,	,	PUNCT
ftr-380	494	89	central	central	ADJ
ftr-380	494	90	air	air	NOUN
ftr-380	494	91	conditioners	conditioner	NOUN
ftr-380	494	92	,	,	PUNCT
ftr-380	494	93	and	and	CCONJ
ftr-380	494	94	water	water	NOUN
ftr-380	494	95	heaters	heater	NOUN
ftr-380	494	96	using	use	VERB
ftr-380	494	97	natural	natural	ADJ
ftr-380	494	98	gas	gas	NOUN
ftr-380	494	99	,	,	PUNCT
ftr-380	494	100	propane	propane	NOUN
ftr-380	494	101	,	,	PUNCT
ftr-380	494	102	or	or	CCONJ
ftr-380	494	103	oil	oil	NOUN
ftr-380	494	104	)	)	PUNCT
ftr-380	494	105	.	.	PUNCT
ftr-380	495	1	for	for	ADP
ftr-380	495	2	repes	repe	NOUN
ftr-380	495	3	the	the	DET
ftr-380	495	4	credit	credit	NOUN
ftr-380	495	5	amount	amount	NOUN
ftr-380	495	6	is	be	AUX
ftr-380	495	7	established	establish	VERB
ftr-380	495	8	by	by	ADP
ftr-380	495	9	schedule	schedule	NOUN
ftr-380	495	10	:	:	PUNCT
ftr-380	495	11	the	the	DET
ftr-380	495	12	first	first	ADJ
ftr-380	495	13	$	$	SYM
ftr-380	495	14	50	50	NUM
ftr-380	495	15	of	of	ADP
ftr-380	495	16	the	the	DET
ftr-380	495	17	cost	cost	NOUN
ftr-380	495	18	of	of	ADP
ftr-380	495	19	a	a	DET
ftr-380	495	20	main	main	ADJ
ftr-380	495	21	air	air	NOUN
ftr-380	495	22	circulating	circulate	VERB
ftr-380	495	23	fan	fan	NOUN
ftr-380	495	24	,	,	PUNCT
ftr-380	495	25	the	the	DET
ftr-380	495	26	first	first	ADJ
ftr-380	495	27	$	$	SYM
ftr-380	495	28	150	150	NUM
ftr-380	495	29	of	of	ADP
ftr-380	495	30	the	the	DET
ftr-380	495	31	cost	cost	NOUN
ftr-380	495	32	of	of	ADP
ftr-380	495	33	a	a	DET
ftr-380	495	34	natural	natural	ADJ
ftr-380	495	35	gas	gas	NOUN
ftr-380	495	36	,	,	PUNCT
ftr-380	495	37	propane	propane	NOUN
ftr-380	495	38	,	,	PUNCT
ftr-380	495	39	or	or	CCONJ
ftr-380	495	40	oil	oil	NOUN
ftr-380	495	41	furnace	furnace	NOUN
ftr-380	495	42	or	or	CCONJ
ftr-380	495	43	hot	hot	ADJ
ftr-380	495	44	water	water	NOUN
ftr-380	495	45	boiler	boiler	NOUN
ftr-380	495	46	,	,	PUNCT
ftr-380	495	47	and	and	CCONJ
ftr-380	495	48	the	the	DET
ftr-380	495	49	first	first	ADJ
ftr-380	495	50	$	$	SYM
ftr-380	495	51	300	300	NUM
ftr-380	495	52	of	of	ADP
ftr-380	495	53	the	the	DET
ftr-380	495	54	cost	cost	NOUN
ftr-380	495	55	of	of	ADP
ftr-380	495	56	any	any	DET
ftr-380	495	57	item	item	NOUN
ftr-380	495	58	of	of	ADP
ftr-380	495	59	energy	energy	NOUN
ftr-380	495	60	-	-	PUNCT
ftr-380	495	61	efficient	efficient	ADJ
ftr-380	495	62	building	building	NOUN
ftr-380	495	63	property	property	NOUN
ftr-380	495	64	.	.	PUNCT
ftr-380	496	1	there	there	PRON
ftr-380	496	2	is	be	VERB
ftr-380	496	3	a	a	DET
ftr-380	496	4	lifetime	lifetime	NOUN
ftr-380	496	5	limit	limit	NOUN
ftr-380	496	6	of	of	ADP
ftr-380	496	7	$	$	SYM
ftr-380	496	8	500	500	NUM
ftr-380	496	9	on	on	ADP
ftr-380	496	10	the	the	DET
ftr-380	496	11	aggregate	aggregate	ADJ
ftr-380	496	12	credits	credit	NOUN
ftr-380	496	13	a	a	DET
ftr-380	496	14	taxpayer	taxpayer	NOUN
ftr-380	496	15	may	may	AUX
ftr-380	496	16	claim	claim	VERB
ftr-380	496	17	under	under	ADP
ftr-380	496	18	§	§	PROPN
ftr-380	496	19	25c	25c	NOUN
ftr-380	496	20	,	,	PUNCT
ftr-380	496	21	of	of	ADP
ftr-380	496	22	which	which	PRON
ftr-380	496	23	no	no	ADV
ftr-380	496	24	more	more	ADJ
ftr-380	496	25	than	than	ADP
ftr-380	496	26	$	$	SYM
ftr-380	496	27	200	200	NUM
ftr-380	496	28	may	may	AUX
ftr-380	496	29	be	be	AUX
ftr-380	496	30	based	base	VERB
ftr-380	496	31	on	on	ADP
ftr-380	496	32	expenditures	expenditure	NOUN
ftr-380	496	33	for	for	ADP
ftr-380	496	34	windows	window	NOUN
ftr-380	496	35	.	.	PUNCT
ftr-380	497	1	the	the	DET
ftr-380	497	2	credit	credit	NOUN
ftr-380	497	3	is	be	AUX
ftr-380	497	4	available	available	ADJ
ftr-380	497	5	only	only	ADV
ftr-380	497	6	for	for	ADP
ftr-380	497	7	property	property	NOUN
ftr-380	497	8	placed	place	VERB
ftr-380	497	9	in	in	ADP
ftr-380	497	10	service	service	NOUN
ftr-380	497	11	in	in	ADP
ftr-380	497	12	2006	2006	NUM
ftr-380	497	13	or	or	CCONJ
ftr-380	497	14	2007	2007	NUM
ftr-380	497	15	.	.	PUNCT
ftr-380	498	1	19	19	NUM
ftr-380	498	2	.	.	PUNCT
ftr-380	498	3	credit	credit	NOUN
ftr-380	498	4	for	for	ADP
ftr-380	498	5	residential	residential	ADJ
ftr-380	498	6	energy	energy	NOUN
ftr-380	498	7	efficient	efficient	ADJ
ftr-380	498	8	property	property	NOUN
ftr-380	498	9	.	.	PUNCT
ftr-380	499	1	section	section	NOUN
ftr-380	499	2	25d	25d	NUM
ftr-380	499	3	,	,	PUNCT
ftr-380	499	4	added	add	VERB
ftr-380	499	5	to	to	ADP
ftr-380	499	6	the	the	DET
ftr-380	499	7	code	code	NOUN
ftr-380	499	8	by	by	ADP
ftr-380	499	9	the	the	DET
ftr-380	499	10	energy	energy	NOUN
ftr-380	499	11	tax	tax	NOUN
ftr-380	499	12	incentives	incentive	NOUN
ftr-380	499	13	act	act	VERB
ftr-380	499	14	of	of	ADP
ftr-380	499	15	2005	2005	NUM
ftr-380	499	16	,	,	PUNCT
ftr-380	499	17	provides	provide	VERB
ftr-380	499	18	a	a	DET
ftr-380	499	19	nonrefundable	nonrefundable	ADJ
ftr-380	499	20	credit	credit	NOUN
ftr-380	499	21	for	for	ADP
ftr-380	499	22	certain	certain	ADJ
ftr-380	499	23	expenditures	expenditure	NOUN
ftr-380	499	24	on	on	ADP
ftr-380	499	25	residential	residential	ADJ
ftr-380	499	26	energy	energy	NOUN
ftr-380	499	27	efficient	efficient	ADJ
ftr-380	499	28	property	property	NOUN
ftr-380	499	29	.	.	PUNCT
ftr-380	500	1	qualifying	qualify	VERB
ftr-380	500	2	property	property	NOUN
ftr-380	500	3	is	be	AUX
ftr-380	500	4	of	of	ADP
ftr-380	500	5	three	three	NUM
ftr-380	500	6	types	type	NOUN
ftr-380	500	7	:	:	PUNCT
ftr-380	500	8	photovoltaic	photovoltaic	NOUN
ftr-380	500	9	property	property	NOUN
ftr-380	500	10	(	(	PUNCT
ftr-380	500	11	which	which	PRON
ftr-380	500	12	uses	use	VERB
ftr-380	500	13	solar	solar	ADJ
ftr-380	500	14	energy	energy	NOUN
ftr-380	500	15	to	to	PART
ftr-380	500	16	generate	generate	VERB
ftr-380	500	17	electricity	electricity	NOUN
ftr-380	500	18	)	)	PUNCT
ftr-380	500	19	,	,	PUNCT
ftr-380	500	20	solar	solar	ADJ
ftr-380	500	21	water	water	NOUN
ftr-380	500	22	heating	heating	NOUN
ftr-380	500	23	property	property	NOUN
ftr-380	500	24	,	,	PUNCT
ftr-380	500	25	and	and	CCONJ
ftr-380	500	26	fuel	fuel	NOUN
ftr-380	500	27	cell	cell	NOUN
ftr-380	500	28	property	property	NOUN
ftr-380	500	29	(	(	PUNCT
ftr-380	500	30	which	which	PRON
ftr-380	500	31	converts	convert	VERB
ftr-380	500	32	a	a	DET
ftr-380	500	33	fuel	fuel	NOUN
ftr-380	500	34	into	into	ADP
ftr-380	500	35	electricity	electricity	NOUN
ftr-380	500	36	using	use	VERB
ftr-380	500	37	electrochemical	electrochemical	ADJ
ftr-380	500	38	means	mean	NOUN
ftr-380	500	39	)	)	PUNCT
ftr-380	500	40	.	.	PUNCT
ftr-380	501	1	the	the	DET
ftr-380	501	2	property	property	NOUN
ftr-380	501	3	must	must	AUX
ftr-380	501	4	be	be	AUX
ftr-380	501	5	installed	instal	VERB
ftr-380	501	6	in	in	ADP
ftr-380	501	7	a	a	DET
ftr-380	501	8	dwelling	dwelling	ADJ
ftr-380	501	9	unit	unit	NOUN
ftr-380	501	10	located	locate	VERB
ftr-380	501	11	in	in	ADP
ftr-380	501	12	the	the	DET
ftr-380	501	13	united	united	PROPN
ftr-380	501	14	states	states	PROPN
ftr-380	501	15	and	and	CCONJ
ftr-380	501	16	used	use	VERB
ftr-380	501	17	by	by	ADP
ftr-380	501	18	the	the	DET
ftr-380	501	19	taxpayer	taxpayer	NOUN
ftr-380	501	20	as	as	ADP
ftr-380	501	21	a	a	DET
ftr-380	501	22	residence	residence	NOUN
ftr-380	501	23	(	(	PUNCT
ftr-380	501	24	principal	principal	ADJ
ftr-380	501	25	residence	residence	NOUN
ftr-380	501	26	,	,	PUNCT
ftr-380	501	27	in	in	ADP
ftr-380	501	28	the	the	DET
ftr-380	501	29	case	case	NOUN
ftr-380	501	30	of	of	ADP
ftr-380	501	31	fuel	fuel	NOUN
ftr-380	501	32	cell	cell	NOUN
ftr-380	501	33	property	property	NOUN
ftr-380	501	34	)	)	PUNCT
ftr-380	501	35	.	.	PUNCT
ftr-380	502	1	expenditures	expenditure	NOUN
ftr-380	502	2	allocable	allocable	ADJ
ftr-380	502	3	to	to	ADP
ftr-380	502	4	a	a	DET
ftr-380	502	5	swimming	swimming	NOUN
ftr-380	502	6	pool	pool	NOUN
ftr-380	502	7	or	or	CCONJ
ftr-380	502	8	hot	hot	ADJ
ftr-380	502	9	tub	tub	NOUN
ftr-380	502	10	are	be	AUX
ftr-380	502	11	not	not	PART
ftr-380	502	12	eligible	eligible	ADJ
ftr-380	502	13	for	for	ADP
ftr-380	502	14	the	the	DET
ftr-380	502	15	credit	credit	NOUN
ftr-380	502	16	.	.	PUNCT
ftr-380	503	1	the	the	DET
ftr-380	503	2	credit	credit	NOUN
ftr-380	503	3	equals	equal	VERB
ftr-380	503	4	30	30	NUM
ftr-380	503	5	percent	percent	NOUN
ftr-380	503	6	of	of	ADP
ftr-380	503	7	qualifying	qualify	VERB
ftr-380	503	8	expenditures	expenditure	NOUN
ftr-380	503	9	,	,	PUNCT
ftr-380	503	10	subject	subject	ADJ
ftr-380	503	11	to	to	ADP
ftr-380	503	12	annual	annual	ADJ
ftr-380	503	13	ceilings	ceiling	NOUN
ftr-380	503	14	(	(	PUNCT
ftr-380	503	15	on	on	ADP
ftr-380	503	16	the	the	DET
ftr-380	503	17	credit	credit	NOUN
ftr-380	503	18	amounts	amount	NOUN
ftr-380	503	19	,	,	PUNCT
ftr-380	503	20	not	not	PART
ftr-380	503	21	on	on	ADP
ftr-380	503	22	credit	credit	NOUN
ftr-380	503	23	-	-	PUNCT
ftr-380	503	24	eligible	eligible	ADJ
ftr-380	503	25	expenditures	expenditure	NOUN
ftr-380	503	26	)	)	PUNCT
ftr-380	503	27	of	of	ADP
ftr-380	503	28	$	$	SYM
ftr-380	503	29	2,000	2,000	NUM
ftr-380	503	30	for	for	ADP
ftr-380	503	31	photovoltaic	photovoltaic	NOUN
ftr-380	503	32	property	property	NOUN
ftr-380	503	33	,	,	PUNCT
ftr-380	503	34	$	$	SYM
ftr-380	503	35	2,000	2,000	NUM
ftr-380	503	36	for	for	ADP
ftr-380	503	37	solar	solar	ADJ
ftr-380	503	38	water	water	NOUN
ftr-380	503	39	heating	heating	NOUN
ftr-380	503	40	property	property	NOUN
ftr-380	503	41	,	,	PUNCT
ftr-380	503	42	and	and	CCONJ
ftr-380	503	43	$	$	SYM
ftr-380	503	44	500	500	NUM
ftr-380	503	45	per	per	ADP
ftr-380	503	46	half	half	NOUN
ftr-380	503	47	kilowatt	kilowatt	NOUN
ftr-380	503	48	of	of	ADP
ftr-380	503	49	capacity	capacity	NOUN
ftr-380	503	50	of	of	ADP
ftr-380	503	51	fuel	fuel	NOUN
ftr-380	503	52	cell	cell	NOUN
ftr-380	503	53	property	property	NOUN
ftr-380	503	54	.	.	PUNCT
ftr-380	504	1	the	the	DET
ftr-380	504	2	credit	credit	NOUN
ftr-380	504	3	is	be	AUX
ftr-380	504	4	available	available	ADJ
ftr-380	504	5	only	only	ADV
ftr-380	504	6	for	for	ADP
ftr-380	504	7	property	property	NOUN
ftr-380	504	8	placed	place	VERB
ftr-380	504	9	in	in	ADP
ftr-380	504	10	service	service	NOUN
ftr-380	504	11	in	in	ADP
ftr-380	504	12	2006	2006	NUM
ftr-380	504	13	or	or	CCONJ
ftr-380	504	14	2007	2007	NUM
ftr-380	504	15	.	.	PUNCT
ftr-380	505	1	h.	h.	NOUN
ftr-380	505	2	loss	loss	NOUN
ftr-380	505	3	transactions	transaction	NOUN
ftr-380	505	4	,	,	PUNCT
ftr-380	505	5	bad	bad	ADJ
ftr-380	505	6	debts	debt	NOUN
ftr-380	505	7	,	,	PUNCT
ftr-380	505	8	and	and	CCONJ
ftr-380	505	9	nols	nols	PROPN
ftr-380	505	10	1	1	NUM
ftr-380	505	11	.	.	PUNCT
ftr-380	506	1	malone	malone	PROPN
ftr-380	506	2	v.	v.	PROPN
ftr-380	506	3	commissioner	commissioner	PROPN
ftr-380	506	4	,	,	PUNCT
ftr-380	506	5	t.c	t.c	PROPN
ftr-380	506	6	.	.	PROPN
ftr-380	506	7	memo	memo	NOUN
ftr-380	506	8	.	.	PUNCT
ftr-380	507	1	2005	2005	NUM
ftr-380	507	2	-	-	SYM
ftr-380	507	3	69	69	NUM
ftr-380	507	4	(	(	PUNCT
ftr-380	507	5	4/4/05	4/4/05	NUM
ftr-380	507	6	)	)	PUNCT
ftr-380	507	7	.	.	PUNCT
ftr-380	508	1	parent	parent	NOUN
ftr-380	508	2	who	who	PRON
ftr-380	508	3	provided	provide	VERB
ftr-380	508	4	funds	fund	NOUN
ftr-380	508	5	to	to	PART
ftr-380	508	6	pay	pay	VERB
ftr-380	508	7	expenses	expense	NOUN
ftr-380	508	8	of	of	ADP
ftr-380	508	9	business	business	NOUN
ftr-380	508	10	conducted	conduct	VERB
ftr-380	508	11	by	by	ADP
ftr-380	508	12	his	his	PRON
ftr-380	508	13	minor	minor	ADJ
ftr-380	508	14	children	child	NOUN
ftr-380	508	15	could	could	AUX
ftr-380	508	16	not	not	PART
ftr-380	508	17	deduct	deduct	VERB
ftr-380	508	18	expenses	expense	NOUN
ftr-380	508	19	because	because	SCONJ
ftr-380	508	20	they	they	PRON
ftr-380	508	21	were	be	AUX
ftr-380	508	22	not	not	PART
ftr-380	508	23	incurred	incur	VERB
ftr-380	508	24	in	in	ADP
ftr-380	508	25	his	his	PRON
ftr-380	508	26	business	business	NOUN
ftr-380	508	27	.	.	PUNCT
ftr-380	509	1	20061	20061	NUM
ftr-380	509	2	florida	florida	PROPN
ftr-380	509	3	tax	tax	PROPN
ftr-380	509	4	review	review	PROPN
ftr-380	509	5	i.	i.	NOUN
ftr-380	509	6	at	at	ADP
ftr-380	509	7	-	-	PUNCT
ftr-380	509	8	risk	risk	NOUN
ftr-380	509	9	and	and	CCONJ
ftr-380	509	10	passive	passive	ADJ
ftr-380	509	11	activity	activity	NOUN
ftr-380	509	12	losses	loss	NOUN
ftr-380	509	13	1	1	NUM
ftr-380	509	14	.	.	PUNCT
ftr-380	510	1	rabinowitz	rabinowitz	PROPN
ftr-380	510	2	v.	v.	PROPN
ftr-380	510	3	commissioner	commissioner	PROPN
ftr-380	510	4	,	,	PUNCT
ftr-380	510	5	t.c	t.c	PROPN
ftr-380	510	6	.	.	PROPN
ftr-380	510	7	memo	memo	NOUN
ftr-380	510	8	.	.	PUNCT
ftr-380	511	1	2005	2005	NUM
ftr-380	511	2	-	-	SYM
ftr-380	511	3	188	188	NUM
ftr-380	511	4	(	(	PUNCT
ftr-380	511	5	7/27/05	7/27/05	NUM
ftr-380	511	6	)	)	PUNCT
ftr-380	511	7	.	.	PUNCT
ftr-380	512	1	apparel	apparel	NOUN
ftr-380	512	2	design	design	NOUN
ftr-380	512	3	and	and	CCONJ
ftr-380	512	4	distribution	distribution	NOUN
ftr-380	512	5	business	business	NOUN
ftr-380	512	6	conducted	conduct	VERB
ftr-380	512	7	through	through	ADP
ftr-380	512	8	an	an	DET
ftr-380	512	9	s	s	X
ftr-380	512	10	corporation	corporation	NOUN
ftr-380	512	11	and	and	CCONJ
ftr-380	512	12	jet	jet	NOUN
ftr-380	512	13	chartering	chartering	NOUN
ftr-380	512	14	activity	activity	NOUN
ftr-380	512	15	conducted	conduct	VERB
ftr-380	512	16	as	as	ADP
ftr-380	512	17	a	a	DET
ftr-380	512	18	sole	sole	ADJ
ftr-380	512	19	proprietorship	proprietorship	NOUN
ftr-380	512	20	,	,	PUNCT
ftr-380	512	21	which	which	PRON
ftr-380	512	22	chartered	charter	VERB
ftr-380	512	23	the	the	DET
ftr-380	512	24	jet	jet	NOUN
ftr-380	512	25	to	to	ADP
ftr-380	512	26	the	the	DET
ftr-380	512	27	apparel	apparel	NOUN
ftr-380	512	28	business	business	NOUN
ftr-380	512	29	,	,	PUNCT
ftr-380	512	30	as	as	ADV
ftr-380	512	31	well	well	ADV
ftr-380	512	32	as	as	ADP
ftr-380	512	33	to	to	ADP
ftr-380	512	34	other	other	ADJ
ftr-380	512	35	customers	customer	NOUN
ftr-380	512	36	,	,	PUNCT
ftr-380	512	37	were	be	AUX
ftr-380	512	38	two	two	NUM
ftr-380	512	39	separate	separate	ADJ
ftr-380	512	40	activities	activity	NOUN
ftr-380	512	41	because	because	SCONJ
ftr-380	512	42	there	there	PRON
ftr-380	512	43	was	be	VERB
ftr-380	512	44	no	no	DET
ftr-380	512	45	organizational	organizational	ADJ
ftr-380	512	46	relationship	relationship	NOUN
ftr-380	512	47	other	other	ADJ
ftr-380	512	48	than	than	ADP
ftr-380	512	49	common	common	ADJ
ftr-380	512	50	ownership	ownership	NOUN
ftr-380	512	51	,	,	PUNCT
ftr-380	512	52	no	no	DET
ftr-380	512	53	close	close	ADJ
ftr-380	512	54	economic	economic	ADJ
ftr-380	512	55	relationship	relationship	NOUN
ftr-380	512	56	,	,	PUNCT
ftr-380	512	57	and	and	CCONJ
ftr-380	512	58	the	the	DET
ftr-380	512	59	activities	activity	NOUN
ftr-380	512	60	were	be	AUX
ftr-380	512	61	dissimilar	dissimilar	ADJ
ftr-380	512	62	.	.	PUNCT
ftr-380	513	1	2	2	X
ftr-380	513	2	.	.	X
ftr-380	513	3	hubert	hubert	NOUN
ftr-380	513	4	enterprises	enterprise	NOUN
ftr-380	513	5	.	.	PUNCT
ftr-380	514	1	inc	inc	PROPN
ftr-380	514	2	.	.	PROPN
ftr-380	515	1	v.	v.	PROPN
ftr-380	515	2	commissioner	commissioner	PROPN
ftr-380	515	3	,	,	PUNCT
ftr-380	515	4	125	125	NUM
ftr-380	515	5	t.c	t.c	PROPN
ftr-380	515	6	.	.	PROPN
ftr-380	515	7	72	72	NUM
ftr-380	515	8	(	(	PUNCT
ftr-380	515	9	9/21/05	9/21/05	NUM
ftr-380	515	10	)	)	PUNCT
ftr-380	515	11	.	.	PUNCT
ftr-380	516	1	a	a	DET
ftr-380	516	2	member	member	NOUN
ftr-380	516	3	of	of	ADP
ftr-380	516	4	a	a	DET
ftr-380	516	5	limited	limited	ADJ
ftr-380	516	6	liability	liability	NOUN
ftr-380	516	7	company	company	NOUN
ftr-380	516	8	(	(	PUNCT
ftr-380	516	9	llc	llc	PROPN
ftr-380	516	10	)	)	PUNCT
ftr-380	516	11	taxed	tax	VERB
ftr-380	516	12	as	as	ADP
ftr-380	516	13	a	a	DET
ftr-380	516	14	partnership	partnership	NOUN
ftr-380	516	15	is	be	AUX
ftr-380	516	16	not	not	PART
ftr-380	516	17	at	at	ADP
ftr-380	516	18	-	-	PUNCT
ftr-380	516	19	risk	risk	NOUN
ftr-380	516	20	for	for	ADP
ftr-380	516	21	any	any	DET
ftr-380	516	22	amount	amount	NOUN
ftr-380	516	23	borrowed	borrow	VERB
ftr-380	516	24	by	by	ADP
ftr-380	516	25	the	the	DET
ftr-380	516	26	llc	llc	PROPN
ftr-380	516	27	with	with	ADP
ftr-380	516	28	full	full	ADJ
ftr-380	516	29	recourse	recourse	NOUN
ftr-380	516	30	against	against	ADP
ftr-380	516	31	the	the	DET
ftr-380	516	32	llc	llc	NOUN
ftr-380	516	33	because	because	SCONJ
ftr-380	516	34	under	under	ADP
ftr-380	516	35	relevant	relevant	ADJ
ftr-380	516	36	state	state	NOUN
ftr-380	516	37	law	law	NOUN
ftr-380	516	38	llc	llc	NOUN
ftr-380	516	39	members	member	NOUN
ftr-380	516	40	were	be	AUX
ftr-380	516	41	not	not	PART
ftr-380	516	42	liable	liable	ADJ
ftr-380	516	43	for	for	ADP
ftr-380	516	44	llc	llc	PROPN
ftr-380	516	45	's	's	PART
ftr-380	516	46	debts	debt	NOUN
ftr-380	516	47	and	and	CCONJ
ftr-380	516	48	the	the	DET
ftr-380	516	49	member	member	NOUN
ftr-380	516	50	did	do	AUX
ftr-380	516	51	not	not	PART
ftr-380	516	52	guarantee	guarantee	VERB
ftr-380	516	53	the	the	DET
ftr-380	516	54	debt	debt	NOUN
ftr-380	516	55	.	.	PUNCT
ftr-380	516	56	0	0	PUNCT
ftr-380	517	1	the	the	DET
ftr-380	517	2	aggregation	aggregation	NOUN
ftr-380	517	3	of	of	ADP
ftr-380	517	4	§	§	PROPN
ftr-380	517	5	1245	1245	NUM
ftr-380	517	6	property	property	NOUN
ftr-380	517	7	leasing	leasing	NOUN
ftr-380	517	8	activities	activity	NOUN
ftr-380	517	9	of	of	ADP
ftr-380	517	10	a	a	DET
ftr-380	517	11	partnership	partnership	NOUN
ftr-380	517	12	under	under	ADP
ftr-380	517	13	§	§	PROPN
ftr-380	517	14	465(c)(2)(b)(i	465(c)(2)(b)(i	NUM
ftr-380	517	15	)	)	PUNCT
ftr-380	517	16	applies	apply	VERB
ftr-380	517	17	only	only	ADV
ftr-380	517	18	to	to	ADP
ftr-380	517	19	leases	lease	NOUN
ftr-380	517	20	in	in	ADP
ftr-380	517	21	which	which	PRON
ftr-380	517	22	the	the	DET
ftr-380	517	23	property	property	NOUN
ftr-380	517	24	is	be	AUX
ftr-380	517	25	placed	place	VERB
ftr-380	517	26	in	in	ADP
ftr-380	517	27	service	service	NOUN
ftr-380	517	28	in	in	ADP
ftr-380	517	29	the	the	DET
ftr-380	517	30	same	same	ADJ
ftr-380	517	31	year	year	NOUN
ftr-380	517	32	;	;	PUNCT
ftr-380	517	33	activities	activity	NOUN
ftr-380	517	34	involving	involve	VERB
ftr-380	517	35	leased	lease	VERB
ftr-380	517	36	property	property	NOUN
ftr-380	517	37	placed	place	VERB
ftr-380	517	38	in	in	ADP
ftr-380	517	39	service	service	NOUN
ftr-380	517	40	in	in	ADP
ftr-380	517	41	different	different	ADJ
ftr-380	517	42	years	year	NOUN
ftr-380	517	43	may	may	AUX
ftr-380	517	44	not	not	PART
ftr-380	517	45	be	be	AUX
ftr-380	517	46	aggregated	aggregate	VERB
ftr-380	517	47	.	.	PUNCT
ftr-380	518	1	3	3	X
ftr-380	518	2	.	.	X
ftr-380	518	3	rev	rev	PROPN
ftr-380	518	4	.	.	PROPN
ftr-380	518	5	rul	rul	PROPN
ftr-380	518	6	.	.	PUNCT
ftr-380	518	7	2005	2005	NUM
ftr-380	518	8	-	-	SYM
ftr-380	518	9	64	64	NUM
ftr-380	518	10	,	,	PUNCT
ftr-380	518	11	2005	2005	NUM
ftr-380	518	12	-	-	SYM
ftr-380	518	13	39	39	NUM
ftr-380	518	14	i.r.b	i.r.b	NOUN
ftr-380	518	15	.	.	PUNCT
ftr-380	519	1	600	600	NUM
ftr-380	519	2	(	(	PUNCT
ftr-380	519	3	9/26/05	9/26/05	NUM
ftr-380	519	4	)	)	PUNCT
ftr-380	519	5	.	.	PUNCT
ftr-380	520	1	if	if	SCONJ
ftr-380	520	2	the	the	DET
ftr-380	520	3	owner	owner	NOUN
ftr-380	520	4	of	of	ADP
ftr-380	520	5	an	an	DET
ftr-380	520	6	aircraft	aircraft	NOUN
ftr-380	520	7	leases	lease	VERB
ftr-380	520	8	it	it	PRON
ftr-380	520	9	to	to	ADP
ftr-380	520	10	others	other	NOUN
ftr-380	520	11	for	for	ADP
ftr-380	520	12	transportation	transportation	NOUN
ftr-380	520	13	but	but	CCONJ
ftr-380	520	14	provides	provide	VERB
ftr-380	520	15	the	the	DET
ftr-380	520	16	services	service	NOUN
ftr-380	520	17	of	of	ADP
ftr-380	520	18	the	the	DET
ftr-380	520	19	pilot	pilot	NOUN
ftr-380	520	20	and	and	CCONJ
ftr-380	520	21	crew	crew	NOUN
ftr-380	520	22	with	with	ADP
ftr-380	520	23	the	the	DET
ftr-380	520	24	aircraft	aircraft	NOUN
ftr-380	520	25	,	,	PUNCT
ftr-380	520	26	the	the	DET
ftr-380	520	27	use	use	NOUN
ftr-380	520	28	of	of	ADP
ftr-380	520	29	the	the	DET
ftr-380	520	30	aircraft	aircraft	NOUN
ftr-380	520	31	by	by	ADP
ftr-380	520	32	the	the	DET
ftr-380	520	33	lessee	lessee	NOUN
ftr-380	520	34	is	be	AUX
ftr-380	520	35	incidental	incidental	ADJ
ftr-380	520	36	to	to	ADP
ftr-380	520	37	its	its	PRON
ftr-380	520	38	receipt	receipt	NOUN
ftr-380	520	39	of	of	ADP
ftr-380	520	40	the	the	DET
ftr-380	520	41	extraordinary	extraordinary	ADJ
ftr-380	520	42	personal	personal	ADJ
ftr-380	520	43	services	service	NOUN
ftr-380	520	44	provided	provide	VERB
ftr-380	520	45	the	the	DET
ftr-380	520	46	lessor	lessor	NOUN
ftr-380	520	47	,	,	PUNCT
ftr-380	520	48	and	and	CCONJ
ftr-380	520	49	the	the	DET
ftr-380	520	50	activity	activity	NOUN
ftr-380	520	51	therefore	therefore	ADV
ftr-380	520	52	is	be	AUX
ftr-380	520	53	not	not	PART
ftr-380	520	54	a	a	DET
ftr-380	520	55	rental	rental	ADJ
ftr-380	520	56	activity	activity	NOUN
ftr-380	520	57	for	for	ADP
ftr-380	520	58	purposes	purpose	NOUN
ftr-380	520	59	of	of	ADP
ftr-380	520	60	§	§	PROPN
ftr-380	520	61	469	469	NUM
ftr-380	520	62	;	;	PUNCT
ftr-380	520	63	if	if	SCONJ
ftr-380	520	64	the	the	DET
ftr-380	520	65	owner	owner	NOUN
ftr-380	520	66	of	of	ADP
ftr-380	520	67	the	the	DET
ftr-380	520	68	aircraft	aircraft	NOUN
ftr-380	520	69	does	do	AUX
ftr-380	520	70	not	not	PART
ftr-380	520	71	provide	provide	VERB
ftr-380	520	72	the	the	DET
ftr-380	520	73	services	service	NOUN
ftr-380	520	74	of	of	ADP
ftr-380	520	75	the	the	DET
ftr-380	520	76	pilot	pilot	NOUN
ftr-380	520	77	and	and	CCONJ
ftr-380	520	78	crew	crew	NOUN
ftr-380	520	79	the	the	DET
ftr-380	520	80	activity	activity	NOUN
ftr-380	520	81	is	be	AUX
ftr-380	520	82	a	a	DET
ftr-380	520	83	rental	rental	ADJ
ftr-380	520	84	activity	activity	NOUN
ftr-380	520	85	for	for	ADP
ftr-380	520	86	purposes	purpose	NOUN
ftr-380	520	87	of	of	ADP
ftr-380	520	88	§	§	PROPN
ftr-380	520	89	469	469	NUM
ftr-380	520	90	.	.	PROPN
ftr-380	520	91	4	4	NUM
ftr-380	520	92	.	.	X
ftr-380	520	93	d'avanzo	d'avanzo	PROPN
ftr-380	520	94	v.	v.	ADP
ftr-380	520	95	united	united	PROPN
ftr-380	520	96	states	states	PROPN
ftr-380	520	97	,	,	PUNCT
ftr-380	520	98	67	67	NUM
ftr-380	520	99	fed	feed	VERB
ftr-380	520	100	.	.	PUNCT
ftr-380	521	1	cl	cl	NOUN
ftr-380	521	2	.	.	PUNCT
ftr-380	522	1	39	39	NUM
ftr-380	522	2	(	(	PUNCT
ftr-380	522	3	7/26/05	7/26/05	NUM
ftr-380	522	4	)	)	PUNCT
ftr-380	522	5	,	,	PUNCT
ftr-380	522	6	appeal	appeal	NOUN
ftr-380	522	7	dismissed	dismiss	VERB
ftr-380	522	8	,	,	PUNCT
ftr-380	522	9	no	no	INTJ
ftr-380	522	10	.	.	NOUN
ftr-380	522	11	05	05	NUM
ftr-380	522	12	-	-	SYM
ftr-380	522	13	5174	5174	NUM
ftr-380	522	14	,	,	PUNCT
ftr-380	523	1	2006	2006	NUM
ftr-380	523	2	u.s	u.s	PROPN
ftr-380	523	3	.	.	PROPN
ftr-380	523	4	app	app	PROPN
ftr-380	523	5	.	.	PROPN
ftr-380	523	6	lexis	lexis	PROPN
ftr-380	523	7	4545	4545	NUM
ftr-380	523	8	(	(	PUNCT
ftr-380	523	9	fed	fed	PROPN
ftr-380	523	10	.	.	PUNCT
ftr-380	523	11	cir	cir	PROPN
ftr-380	523	12	.	.	PUNCT
ftr-380	524	1	2/14/06	2/14/06	NUM
ftr-380	524	2	)	)	PUNCT
ftr-380	524	3	.	.	PUNCT
ftr-380	525	1	taxpayer	taxpayer	NOUN
ftr-380	525	2	did	do	AUX
ftr-380	525	3	not	not	PART
ftr-380	525	4	offer	offer	VERB
ftr-380	525	5	a	a	DET
ftr-380	525	6	contemporaneous	contemporaneous	ADJ
ftr-380	525	7	written	write	VERB
ftr-380	525	8	record	record	NOUN
ftr-380	525	9	of	of	ADP
ftr-380	525	10	the	the	DET
ftr-380	525	11	number	number	NOUN
ftr-380	525	12	of	of	ADP
ftr-380	525	13	hours	hour	NOUN
ftr-380	525	14	he	he	PRON
ftr-380	525	15	spent	spend	VERB
ftr-380	525	16	performing	perform	VERB
ftr-380	525	17	personal	personal	ADJ
ftr-380	525	18	services	service	NOUN
ftr-380	525	19	with	with	ADP
ftr-380	525	20	respect	respect	NOUN
ftr-380	525	21	to	to	ADP
ftr-380	525	22	rental	rental	ADJ
ftr-380	525	23	properties	property	NOUN
ftr-380	525	24	;	;	PUNCT
ftr-380	525	25	noncontemporaneous	noncontemporaneous	ADJ
ftr-380	525	26	log	log	NOUN
ftr-380	525	27	book	book	NOUN
ftr-380	525	28	of	of	ADP
ftr-380	525	29	hours	hour	NOUN
ftr-380	525	30	claimed	claim	VERB
ftr-380	525	31	to	to	PART
ftr-380	525	32	have	have	AUX
ftr-380	525	33	been	be	AUX
ftr-380	525	34	devoted	devote	VERB
ftr-380	525	35	to	to	ADP
ftr-380	525	36	real	real	ADJ
ftr-380	525	37	estate	estate	NOUN
ftr-380	525	38	activities	activity	NOUN
ftr-380	525	39	and	and	CCONJ
ftr-380	525	40	testimony	testimony	NOUN
ftr-380	525	41	at	at	ADP
ftr-380	525	42	trial	trial	NOUN
ftr-380	525	43	,	,	PUNCT
ftr-380	525	44	alone	alone	ADV
ftr-380	525	45	,	,	PUNCT
ftr-380	525	46	are	be	AUX
ftr-380	525	47	inadequate	inadequate	ADJ
ftr-380	525	48	evidence	evidence	NOUN
ftr-380	525	49	to	to	PART
ftr-380	525	50	establish	establish	VERB
ftr-380	525	51	that	that	DET
ftr-380	525	52	taxpayer	taxpayer	NOUN
ftr-380	525	53	devoted	devote	VERB
ftr-380	525	54	requisite	requisite	ADJ
ftr-380	525	55	number	number	NOUN
ftr-380	525	56	of	of	ADP
ftr-380	525	57	hours	hour	NOUN
ftr-380	525	58	to	to	ADP
ftr-380	525	59	real	real	ADJ
ftr-380	525	60	estate	estate	NOUN
ftr-380	525	61	business	business	NOUN
ftr-380	525	62	activities	activity	NOUN
ftr-380	525	63	.	.	PUNCT
ftr-380	526	1	5	5	X
ftr-380	526	2	.	.	X
ftr-380	526	3	ramsburg	ramsburg	PROPN
ftr-380	526	4	v.	v.	PROPN
ftr-380	526	5	commissioner	commissioner	PROPN
ftr-380	526	6	,	,	PUNCT
ftr-380	526	7	t.c	t.c	PROPN
ftr-380	526	8	.	.	PROPN
ftr-380	526	9	memo	memo	NOUN
ftr-380	526	10	.	.	PUNCT
ftr-380	527	1	2005	2005	NUM
ftr-380	527	2	-	-	SYM
ftr-380	527	3	252	252	NUM
ftr-380	527	4	(	(	PUNCT
ftr-380	527	5	10/31/05	10/31/05	PROPN
ftr-380	527	6	)	)	PUNCT
ftr-380	527	7	.	.	PUNCT
ftr-380	528	1	section	section	NOUN
ftr-380	528	2	469(g)(1	469(g)(1	PROPN
ftr-380	528	3	)	)	PUNCT
ftr-380	528	4	does	do	AUX
ftr-380	528	5	not	not	PART
ftr-380	528	6	apply	apply	VERB
ftr-380	528	7	to	to	PART
ftr-380	528	8	permit	permit	VERB
ftr-380	528	9	deduction	deduction	NOUN
ftr-380	528	10	of	of	ADP
ftr-380	528	11	suspended	suspend	VERB
ftr-380	528	12	passive	passive	ADJ
ftr-380	528	13	activity	activity	NOUN
ftr-380	528	14	losses	loss	NOUN
ftr-380	528	15	following	follow	VERB
ftr-380	528	16	the	the	DET
ftr-380	528	17	distribution	distribution	NOUN
ftr-380	528	18	by	by	ADP
ftr-380	528	19	the	the	DET
ftr-380	528	20	partnership	partnership	NOUN
ftr-380	528	21	to	to	ADP
ftr-380	528	22	taxpayer	taxpayer	NOUN
ftr-380	528	23	-	-	PUNCT
ftr-380	528	24	partner	partner	NOUN
ftr-380	528	25	[	[	X
ftr-380	528	26	in	in	ADP
ftr-380	528	27	a	a	DET
ftr-380	528	28	tax	tax	NOUN
ftr-380	528	29	-	-	PUNCT
ftr-380	528	30	free	free	ADJ
ftr-380	528	31	distribution	distribution	NOUN
ftr-380	528	32	under	under	ADP
ftr-380	528	33	§	§	PROPN
ftr-380	528	34	731	731	NUM
ftr-380	528	35	]	]	PUNCT
ftr-380	528	36	of	of	ADP
ftr-380	528	37	assets	asset	NOUN
ftr-380	528	38	used	use	VERB
ftr-380	528	39	by	by	ADP
ftr-380	528	40	partnership	partnership	NOUN
ftr-380	528	41	in	in	ADP
ftr-380	528	42	an	an	DET
ftr-380	528	43	activity	activity	NOUN
ftr-380	528	44	with	with	ADP
ftr-380	528	45	respect	respect	NOUN
ftr-380	528	46	to	to	ADP
ftr-380	528	47	which	which	PRON
ftr-380	528	48	the	the	DET
ftr-380	528	49	taxpayerpartner	taxpayerpartner	NOUN
ftr-380	528	50	was	be	AUX
ftr-380	528	51	passive	passive	ADJ
ftr-380	528	52	.	.	PUNCT
ftr-380	529	1	[	[	X
ftr-380	529	2	vol	vol	NOUN
ftr-380	529	3	8	8	NUM
ftr-380	529	4	:	:	PUNCT
ftr-380	529	5	si	si	PROPN
ftr-380	529	6	recent	recent	ADJ
ftr-380	529	7	developments	development	NOUN
ftr-380	529	8	in	in	ADP
ftr-380	529	9	federal	federal	ADJ
ftr-380	529	10	income	income	NOUN
ftr-380	529	11	taxation	taxation	NOUN
ftr-380	529	12	6	6	NUM
ftr-380	529	13	.	.	PUNCT
ftr-380	530	1	misko	misko	PROPN
ftr-380	530	2	v.	v.	ADP
ftr-380	530	3	commissioner	commissioner	PROPN
ftr-380	530	4	,	,	PUNCT
ftr-380	530	5	t.c	t.c	PROPN
ftr-380	530	6	.	.	PROPN
ftr-380	530	7	memo	memo	NOUN
ftr-380	530	8	.	.	PUNCT
ftr-380	531	1	2005	2005	NUM
ftr-380	531	2	-	-	SYM
ftr-380	531	3	166	166	NUM
ftr-380	531	4	(	(	PUNCT
ftr-380	531	5	7/6/05	7/6/05	NUM
ftr-380	531	6	)	)	PUNCT
ftr-380	531	7	.	.	PUNCT
ftr-380	532	1	a	a	DET
ftr-380	532	2	lawyer	lawyer	NOUN
ftr-380	532	3	practicing	practice	VERB
ftr-380	532	4	through	through	ADP
ftr-380	532	5	a	a	DET
ftr-380	532	6	c	c	NOUN
ftr-380	532	7	corporation	corporation	NOUN
ftr-380	532	8	had	have	VERB
ftr-380	532	9	nonpassive	nonpassive	ADJ
ftr-380	532	10	losses	loss	NOUN
ftr-380	532	11	from	from	ADP
ftr-380	532	12	renting	rent	VERB
ftr-380	532	13	computer	computer	NOUN
ftr-380	532	14	and	and	CCONJ
ftr-380	532	15	other	other	ADJ
ftr-380	532	16	equipment	equipment	NOUN
ftr-380	532	17	to	to	ADP
ftr-380	532	18	the	the	DET
ftr-380	532	19	corporation	corporation	NOUN
ftr-380	532	20	.	.	PUNCT
ftr-380	533	1	temp	temp	NOUN
ftr-380	533	2	.	.	PUNCT
ftr-380	534	1	reg	reg	PROPN
ftr-380	534	2	.	.	PUNCT
ftr-380	535	1	§	§	PROPN
ftr-380	535	2	1.469	1.469	NUM
ftr-380	535	3	-	-	SYM
ftr-380	535	4	1t(e)(3)(i)(d	1t(e)(3)(i)(d	NUM
ftr-380	535	5	)	)	PUNCT
ftr-380	535	6	excludes	exclude	NOUN
ftr-380	535	7	from	from	ADP
ftr-380	535	8	the	the	DET
ftr-380	535	9	definition	definition	NOUN
ftr-380	535	10	of	of	ADP
ftr-380	535	11	rental	rental	ADJ
ftr-380	535	12	activities	activity	NOUN
ftr-380	535	13	that	that	PRON
ftr-380	535	14	are	be	AUX
ftr-380	535	15	per	per	ADP
ftr-380	535	16	se	se	X
ftr-380	535	17	passive	passive	VERB
ftr-380	535	18	any	any	DET
ftr-380	535	19	rental	rental	NOUN
ftr-380	535	20	that	that	PRON
ftr-380	535	21	is	be	AUX
ftr-380	535	22	"	"	PUNCT
ftr-380	535	23	incidental	incidental	ADJ
ftr-380	535	24	,	,	PUNCT
ftr-380	535	25	"	"	PUNCT
ftr-380	535	26	as	as	SCONJ
ftr-380	535	27	defined	define	VERB
ftr-380	535	28	in	in	ADP
ftr-380	535	29	temp	temp	NOUN
ftr-380	535	30	.	.	PUNCT
ftr-380	536	1	reg	reg	NOUN
ftr-380	536	2	.	.	PUNCT
ftr-380	537	1	§	§	PROPN
ftr-380	537	2	1.469	1.469	NUM
ftr-380	537	3	-	-	NUM
ftr-380	537	4	1t(e)(3)(vi	1t(e)(3)(vi	NUM
ftr-380	537	5	)	)	PUNCT
ftr-380	537	6	,	,	PUNCT
ftr-380	537	7	to	to	ADP
ftr-380	537	8	a	a	DET
ftr-380	537	9	nonrental	nonrental	ADJ
ftr-380	537	10	activity	activity	NOUN
ftr-380	537	11	of	of	ADP
ftr-380	537	12	the	the	DET
ftr-380	537	13	taxpayer	taxpayer	NOUN
ftr-380	537	14	.	.	PUNCT
ftr-380	538	1	to	to	PART
ftr-380	538	2	qualify	qualify	VERB
ftr-380	538	3	for	for	ADP
ftr-380	538	4	the	the	DET
ftr-380	538	5	incidental	incidental	ADJ
ftr-380	538	6	activity	activity	NOUN
ftr-380	538	7	exception	exception	NOUN
ftr-380	538	8	the	the	DET
ftr-380	538	9	property	property	NOUN
ftr-380	538	10	must	must	AUX
ftr-380	538	11	predominantly	predominantly	ADV
ftr-380	538	12	be	be	AUX
ftr-380	538	13	used	use	VERB
ftr-380	538	14	in	in	ADP
ftr-380	538	15	the	the	DET
ftr-380	538	16	taxpayer	taxpayer	NOUN
ftr-380	538	17	's	's	PART
ftr-380	538	18	active	active	ADJ
ftr-380	538	19	trade	trade	NOUN
ftr-380	538	20	or	or	CCONJ
ftr-380	538	21	business	business	NOUN
ftr-380	538	22	which	which	PRON
ftr-380	538	23	may	may	AUX
ftr-380	538	24	be	be	AUX
ftr-380	538	25	conducted	conduct	VERB
ftr-380	538	26	individually	individually	ADV
ftr-380	538	27	,	,	PUNCT
ftr-380	538	28	through	through	ADP
ftr-380	538	29	a	a	DET
ftr-380	538	30	closely	closely	ADV
ftr-380	538	31	held	hold	VERB
ftr-380	538	32	corporation	corporation	NOUN
ftr-380	538	33	in	in	ADP
ftr-380	538	34	which	which	PRON
ftr-380	538	35	he	he	PRON
ftr-380	538	36	is	be	AUX
ftr-380	538	37	a	a	DET
ftr-380	538	38	shareholder	shareholder	NOUN
ftr-380	538	39	,	,	PUNCT
ftr-380	538	40	or	or	CCONJ
ftr-380	538	41	through	through	ADP
ftr-380	538	42	a	a	DET
ftr-380	538	43	partnership	partnership	NOUN
ftr-380	538	44	in	in	ADP
ftr-380	538	45	which	which	PRON
ftr-380	538	46	he	he	PRON
ftr-380	538	47	is	be	AUX
ftr-380	538	48	a	a	DET
ftr-380	538	49	partner	partner	NOUN
ftr-380	538	50	during	during	ADP
ftr-380	538	51	the	the	DET
ftr-380	538	52	taxable	taxable	ADJ
ftr-380	538	53	year	year	NOUN
ftr-380	538	54	or	or	CCONJ
ftr-380	538	55	during	during	ADP
ftr-380	538	56	at	at	ADV
ftr-380	538	57	least	least	ADV
ftr-380	538	58	two	two	NUM
ftr-380	538	59	of	of	ADP
ftr-380	538	60	the	the	DET
ftr-380	538	61	five	five	NUM
ftr-380	538	62	immediately	immediately	ADV
ftr-380	538	63	preceding	precede	VERB
ftr-380	538	64	taxable	taxable	ADJ
ftr-380	538	65	years	year	NOUN
ftr-380	538	66	,	,	PUNCT
ftr-380	538	67	and	and	CCONJ
ftr-380	538	68	the	the	DET
ftr-380	538	69	gross	gross	ADJ
ftr-380	538	70	rental	rental	ADJ
ftr-380	538	71	income	income	NOUN
ftr-380	538	72	from	from	ADP
ftr-380	538	73	the	the	DET
ftr-380	538	74	property	property	NOUN
ftr-380	538	75	for	for	ADP
ftr-380	538	76	the	the	DET
ftr-380	538	77	taxable	taxable	ADJ
ftr-380	538	78	year	year	NOUN
ftr-380	538	79	must	must	AUX
ftr-380	538	80	be	be	AUX
ftr-380	538	81	less	less	ADJ
ftr-380	538	82	than	than	ADP
ftr-380	538	83	2	2	NUM
ftr-380	538	84	percent	percent	NOUN
ftr-380	538	85	of	of	ADP
ftr-380	538	86	the	the	DET
ftr-380	538	87	lesser	less	ADJ
ftr-380	538	88	of	of	ADP
ftr-380	538	89	the	the	DET
ftr-380	538	90	unadjusted	unadjusted	ADJ
ftr-380	538	91	basis	basis	NOUN
ftr-380	538	92	or	or	CCONJ
ftr-380	538	93	fair	fair	ADJ
ftr-380	538	94	market	market	NOUN
ftr-380	538	95	value	value	NOUN
ftr-380	538	96	of	of	ADP
ftr-380	538	97	the	the	DET
ftr-380	538	98	property	property	NOUN
ftr-380	538	99	.	.	PUNCT
ftr-380	539	1	this	this	DET
ftr-380	539	2	rule	rule	NOUN
ftr-380	539	3	can	can	AUX
ftr-380	539	4	be	be	AUX
ftr-380	539	5	a	a	DET
ftr-380	539	6	sword	sword	NOUN
ftr-380	539	7	for	for	ADP
ftr-380	539	8	the	the	DET
ftr-380	539	9	taxpayer	taxpayer	NOUN
ftr-380	539	10	.	.	PUNCT
ftr-380	540	1	an	an	DET
ftr-380	540	2	individual	individual	NOUN
ftr-380	540	3	who	who	PRON
ftr-380	540	4	conducts	conduct	VERB
ftr-380	540	5	a	a	DET
ftr-380	540	6	business	business	NOUN
ftr-380	540	7	through	through	ADP
ftr-380	540	8	a	a	DET
ftr-380	540	9	corporation	corporation	NOUN
ftr-380	540	10	,	,	PUNCT
ftr-380	540	11	and	and	CCONJ
ftr-380	540	12	who	who	PRON
ftr-380	540	13	owns	own	VERB
ftr-380	540	14	and	and	CCONJ
ftr-380	540	15	leases	lease	NOUN
ftr-380	540	16	to	to	ADP
ftr-380	540	17	the	the	DET
ftr-380	540	18	corporation	corporation	NOUN
ftr-380	540	19	equipment	equipment	NOUN
ftr-380	540	20	used	use	VERB
ftr-380	540	21	by	by	ADP
ftr-380	540	22	the	the	DET
ftr-380	540	23	corporation	corporation	NOUN
ftr-380	540	24	in	in	ADP
ftr-380	540	25	the	the	DET
ftr-380	540	26	conduct	conduct	NOUN
ftr-380	540	27	of	of	ADP
ftr-380	540	28	its	its	PRON
ftr-380	540	29	business	business	NOUN
ftr-380	540	30	,	,	PUNCT
ftr-380	540	31	can	can	AUX
ftr-380	540	32	recharacterize	recharacterize	VERB
ftr-380	540	33	losses	loss	NOUN
ftr-380	540	34	from	from	ADP
ftr-380	540	35	the	the	DET
ftr-380	540	36	rental	rental	ADJ
ftr-380	540	37	activity	activity	NOUN
ftr-380	540	38	as	as	ADP
ftr-380	540	39	nonpassive	nonpassive	ADJ
ftr-380	540	40	losses	loss	NOUN
ftr-380	540	41	and	and	CCONJ
ftr-380	540	42	deduct	deduct	VERB
ftr-380	540	43	those	those	DET
ftr-380	540	44	losses	loss	NOUN
ftr-380	540	45	against	against	ADP
ftr-380	540	46	the	the	DET
ftr-380	540	47	salary	salary	NOUN
ftr-380	540	48	received	receive	VERB
ftr-380	540	49	from	from	ADP
ftr-380	540	50	the	the	DET
ftr-380	540	51	corporation	corporation	NOUN
ftr-380	540	52	.	.	PUNCT
ftr-380	541	1	7	7	X
ftr-380	541	2	.	.	X
ftr-380	541	3	assaf	assaf	PROPN
ftr-380	541	4	v.	v.	PROPN
ftr-380	541	5	commissioner	commissioner	PROPN
ftr-380	541	6	,	,	PUNCT
ftr-380	541	7	t.c	t.c	PROPN
ftr-380	541	8	.	.	PROPN
ftr-380	541	9	memo	memo	NOUN
ftr-380	541	10	.	.	PUNCT
ftr-380	542	1	2005	2005	NUM
ftr-380	542	2	-	-	SYM
ftr-380	542	3	14	14	NUM
ftr-380	542	4	(	(	PUNCT
ftr-380	542	5	1/31/05	1/31/05	NUM
ftr-380	542	6	)	)	PUNCT
ftr-380	542	7	.	.	PUNCT
ftr-380	543	1	this	this	DET
ftr-380	543	2	case	case	NOUN
ftr-380	543	3	applied	apply	VERB
ftr-380	543	4	the	the	DET
ftr-380	543	5	exception	exception	NOUN
ftr-380	543	6	contained	contain	VERB
ftr-380	543	7	in	in	ADP
ftr-380	543	8	temp	temp	NOUN
ftr-380	543	9	.	.	PUNCT
ftr-380	544	1	reg	reg	NOUN
ftr-380	544	2	.	.	PUNCT
ftr-380	545	1	§	§	PROPN
ftr-380	545	2	1.4691t(e)(3)(i)(d	1.4691t(e)(3)(i)(d	NUM
ftr-380	545	3	)	)	PUNCT
ftr-380	545	4	where	where	SCONJ
ftr-380	545	5	the	the	DET
ftr-380	545	6	taxpayer	taxpayer	NOUN
ftr-380	545	7	leased	lease	VERB
ftr-380	545	8	office	office	NOUN
ftr-380	545	9	space	space	NOUN
ftr-380	545	10	to	to	ADP
ftr-380	545	11	attorneys	attorney	NOUN
ftr-380	545	12	and	and	CCONJ
ftr-380	545	13	provided	provide	VERB
ftr-380	545	14	to	to	ADP
ftr-380	545	15	its	its	PRON
ftr-380	545	16	tenants	tenant	NOUN
ftr-380	545	17	various	various	ADJ
ftr-380	545	18	support	support	NOUN
ftr-380	545	19	services	service	NOUN
ftr-380	545	20	a	a	DET
ftr-380	545	21	paralegal	paralegal	NOUN
ftr-380	545	22	,	,	PUNCT
ftr-380	545	23	a	a	DET
ftr-380	545	24	legal	legal	ADJ
ftr-380	545	25	intern	intern	NOUN
ftr-380	545	26	,	,	PUNCT
ftr-380	545	27	a	a	DET
ftr-380	545	28	law	law	NOUN
ftr-380	545	29	clerk	clerk	NOUN
ftr-380	545	30	,	,	PUNCT
ftr-380	545	31	an	an	DET
ftr-380	545	32	up	up	ADP
ftr-380	545	33	-	-	PUNCT
ftr-380	545	34	to	to	ADP
ftr-380	545	35	-	-	PUNCT
ftr-380	545	36	date	date	NOUN
ftr-380	545	37	law	law	NOUN
ftr-380	545	38	library	library	NOUN
ftr-380	545	39	,	,	PUNCT
ftr-380	545	40	a	a	DET
ftr-380	545	41	computer	computer	NOUN
ftr-380	545	42	with	with	ADP
ftr-380	545	43	legal	legal	ADJ
ftr-380	545	44	research	research	NOUN
ftr-380	545	45	capabilities	capability	NOUN
ftr-380	545	46	,	,	PUNCT
ftr-380	545	47	two	two	NUM
ftr-380	545	48	conference	conference	NOUN
ftr-380	545	49	rooms	room	NOUN
ftr-380	545	50	,	,	PUNCT
ftr-380	545	51	staff	staff	NOUN
ftr-380	545	52	who	who	PRON
ftr-380	545	53	performed	perform	VERB
ftr-380	545	54	client	client	NOUN
ftr-380	545	55	intake	intake	NOUN
ftr-380	545	56	,	,	PUNCT
ftr-380	545	57	answered	answer	VERB
ftr-380	545	58	phones	phone	NOUN
ftr-380	545	59	,	,	PUNCT
ftr-380	545	60	took	take	VERB
ftr-380	545	61	messages	message	NOUN
ftr-380	545	62	,	,	PUNCT
ftr-380	545	63	filed	file	VERB
ftr-380	545	64	documents	document	NOUN
ftr-380	545	65	at	at	ADP
ftr-380	545	66	the	the	DET
ftr-380	545	67	courthouse	courthouse	NOUN
ftr-380	545	68	and	and	CCONJ
ftr-380	545	69	state	state	PROPN
ftr-380	545	70	capitol	capitol	NOUN
ftr-380	545	71	,	,	PUNCT
ftr-380	545	72	typed	type	VERB
ftr-380	545	73	briefs	brief	NOUN
ftr-380	545	74	,	,	PUNCT
ftr-380	545	75	took	take	VERB
ftr-380	545	76	dictation	dictation	NOUN
ftr-380	545	77	,	,	PUNCT
ftr-380	545	78	referred	refer	VERB
ftr-380	545	79	cases	case	NOUN
ftr-380	545	80	,	,	PUNCT
ftr-380	545	81	scheduled	schedule	VERB
ftr-380	545	82	depositions	deposition	NOUN
ftr-380	545	83	and	and	CCONJ
ftr-380	545	84	court	court	NOUN
ftr-380	545	85	reporters	reporter	NOUN
ftr-380	545	86	,	,	PUNCT
ftr-380	545	87	arranged	arranged	ADJ
ftr-380	545	88	travel	travel	NOUN
ftr-380	545	89	,	,	PUNCT
ftr-380	545	90	managed	manage	VERB
ftr-380	545	91	a	a	DET
ftr-380	545	92	file	file	NOUN
ftr-380	545	93	room	room	NOUN
ftr-380	545	94	and	and	CCONJ
ftr-380	545	95	file	file	NOUN
ftr-380	545	96	storage	storage	NOUN
ftr-380	545	97	,	,	PUNCT
ftr-380	545	98	and	and	CCONJ
ftr-380	545	99	performed	perform	VERB
ftr-380	545	100	legal	legal	ADJ
ftr-380	545	101	research	research	NOUN
ftr-380	545	102	because	because	SCONJ
ftr-380	545	103	the	the	DET
ftr-380	545	104	tenants	tenant	NOUN
ftr-380	545	105	"	"	PUNCT
ftr-380	545	106	leased	lease	VERB
ftr-380	545	107	space	space	NOUN
ftr-380	545	108	exclusively	exclusively	ADV
ftr-380	545	109	so	so	SCONJ
ftr-380	545	110	that	that	SCONJ
ftr-380	545	111	they	they	PRON
ftr-380	545	112	would	would	AUX
ftr-380	545	113	have	have	VERB
ftr-380	545	114	the	the	DET
ftr-380	545	115	benefit	benefit	NOUN
ftr-380	545	116	of	of	ADP
ftr-380	545	117	those	those	DET
ftr-380	545	118	services	service	NOUN
ftr-380	545	119	.	.	PUNCT
ftr-380	545	120	"	"	PUNCT
ftr-380	546	1	the	the	DET
ftr-380	546	2	regulations	regulation	NOUN
ftr-380	546	3	provide	provide	VERB
ftr-380	546	4	a	a	DET
ftr-380	546	5	special	special	ADJ
ftr-380	546	6	exception	exception	NOUN
ftr-380	546	7	to	to	ADP
ftr-380	546	8	the	the	DET
ftr-380	546	9	per	per	X
ftr-380	546	10	se	se	X
ftr-380	546	11	rule	rule	NOUN
ftr-380	546	12	where	where	SCONJ
ftr-380	546	13	"	"	PUNCT
ftr-380	546	14	extraordinary	extraordinary	ADJ
ftr-380	546	15	personal	personal	ADJ
ftr-380	546	16	services	service	NOUN
ftr-380	546	17	"	"	PUNCT
ftr-380	546	18	are	be	AUX
ftr-380	546	19	provided	provide	VERB
ftr-380	546	20	by	by	ADP
ftr-380	546	21	(	(	PUNCT
ftr-380	546	22	or	or	CCONJ
ftr-380	546	23	on	on	ADP
ftr-380	546	24	behalf	behalf	NOUN
ftr-380	546	25	of	of	ADP
ftr-380	546	26	)	)	PUNCT
ftr-380	546	27	the	the	DET
ftr-380	546	28	lessor	lessor	NOUN
ftr-380	546	29	in	in	ADP
ftr-380	546	30	connection	connection	NOUN
ftr-380	546	31	with	with	ADP
ftr-380	546	32	"	"	PUNCT
ftr-380	546	33	making	make	VERB
ftr-380	546	34	such	such	ADJ
ftr-380	546	35	property	property	NOUN
ftr-380	546	36	available	available	ADJ
ftr-380	546	37	for	for	ADP
ftr-380	546	38	use	use	NOUN
ftr-380	546	39	by	by	ADP
ftr-380	546	40	customers	customer	NOUN
ftr-380	546	41	(	(	PUNCT
ftr-380	546	42	without	without	ADP
ftr-380	546	43	regard	regard	NOUN
ftr-380	546	44	to	to	ADP
ftr-380	546	45	the	the	DET
ftr-380	546	46	average	average	ADJ
ftr-380	546	47	period	period	NOUN
ftr-380	546	48	of	of	ADP
ftr-380	546	49	customer	customer	NOUN
ftr-380	546	50	use	use	NOUN
ftr-380	546	51	)	)	PUNCT
ftr-380	546	52	.	.	PUNCT
ftr-380	547	1	temp	temp	NOUN
ftr-380	547	2	.	.	PUNCT
ftr-380	548	1	reg	reg	PROPN
ftr-380	548	2	.	.	PUNCT
ftr-380	549	1	§	§	PROPN
ftr-380	549	2	1.469	1.469	NUM
ftr-380	549	3	-	-	NUM
ftr-380	549	4	1t(e)(3)(ii)(c	1t(e)(3)(ii)(c	NUM
ftr-380	549	5	)	)	PUNCT
ftr-380	549	6	.	.	PUNCT
ftr-380	550	1	this	this	DET
ftr-380	550	2	exception	exception	NOUN
ftr-380	550	3	applies	apply	VERB
ftr-380	550	4	only	only	ADV
ftr-380	550	5	where	where	SCONJ
ftr-380	550	6	the	the	DET
ftr-380	550	7	use	use	NOUN
ftr-380	550	8	by	by	ADP
ftr-380	550	9	customers	customer	NOUN
ftr-380	550	10	of	of	ADP
ftr-380	550	11	the	the	DET
ftr-380	550	12	rented	rent	VERB
ftr-380	550	13	property	property	NOUN
ftr-380	550	14	is	be	AUX
ftr-380	550	15	incidental	incidental	ADJ
ftr-380	550	16	to	to	ADP
ftr-380	550	17	their	their	PRON
ftr-380	550	18	receipt	receipt	NOUN
ftr-380	550	19	of	of	ADP
ftr-380	550	20	services	service	NOUN
ftr-380	550	21	.	.	PUNCT
ftr-380	551	1	temp	temp	NOUN
ftr-380	551	2	.	.	PUNCT
ftr-380	552	1	reg	reg	PROPN
ftr-380	552	2	.	.	PUNCT
ftr-380	553	1	§	§	PROPN
ftr-380	553	2	1.469	1.469	NUM
ftr-380	553	3	-	-	SYM
ftr-380	553	4	1t(e)(3)(v	1t(e)(3)(v	NUM
ftr-380	553	5	)	)	PUNCT
ftr-380	553	6	.	.	PUNCT
ftr-380	554	1	iii	iii	X
ftr-380	554	2	.	.	PUNCT
ftr-380	555	1	investment	investment	NOUN
ftr-380	555	2	gain	gain	VERB
ftr-380	555	3	a.	a.	NOUN
ftr-380	555	4	capital	capital	NOUN
ftr-380	555	5	gain	gain	NOUN
ftr-380	555	6	and	and	CCONJ
ftr-380	555	7	loss	loss	NOUN
ftr-380	555	8	1	1	NUM
ftr-380	555	9	.	.	PUNCT
ftr-380	556	1	vision	vision	PROPN
ftr-380	556	2	information	information	PROPN
ftr-380	556	3	services	services	PROPN
ftr-380	556	4	,	,	PUNCT
ftr-380	556	5	llc	llc	PROPN
ftr-380	556	6	v.	v.	PROPN
ftr-380	556	7	commissioner	commissioner	PROPN
ftr-380	556	8	,	,	PUNCT
ftr-380	556	9	419	419	NUM
ftr-380	556	10	f.3d	f.3d	NUM
ftr-380	556	11	554	554	NUM
ftr-380	556	12	(	(	PUNCT
ftr-380	556	13	6th	6th	ADJ
ftr-380	556	14	cir	cir	NOUN
ftr-380	556	15	.	.	PUNCT
ftr-380	557	1	8/22/05	8/22/05	NUM
ftr-380	557	2	)	)	PUNCT
ftr-380	557	3	.	.	PUNCT
ftr-380	558	1	outsourcing	outsourcing	NOUN
ftr-380	558	2	agreement	agreement	NOUN
ftr-380	558	3	for	for	ADP
ftr-380	558	4	use	use	NOUN
ftr-380	558	5	of	of	ADP
ftr-380	558	6	taxpayer	taxpayer	NOUN
ftr-380	558	7	's	's	PART
ftr-380	558	8	"	"	PUNCT
ftr-380	558	9	business	business	NOUN
ftr-380	558	10	plan	plan	NOUN
ftr-380	558	11	"	"	PUNCT
ftr-380	558	12	and	and	CCONJ
ftr-380	558	13	conditional	conditional	ADJ
ftr-380	558	14	"	"	PUNCT
ftr-380	558	15	exclusive	exclusive	ADJ
ftr-380	558	16	"	"	PUNCT
ftr-380	558	17	license	license	NOUN
ftr-380	558	18	of	of	ADP
ftr-380	558	19	taxpayer	taxpayer	NOUN
ftr-380	558	20	's	's	PART
ftr-380	558	21	software	software	NOUN
ftr-380	558	22	to	to	ADP
ftr-380	558	23	2006	2006	NUM
ftr-380	558	24	]	]	PUNCT
ftr-380	558	25	florida	florida	PROPN
ftr-380	558	26	tax	tax	PROPN
ftr-380	558	27	review	review	NOUN
ftr-380	558	28	fox	fox	PROPN
ftr-380	558	29	video	video	NOUN
ftr-380	558	30	,	,	PUNCT
ftr-380	558	31	under	under	ADP
ftr-380	558	32	which	which	PRON
ftr-380	558	33	taxpayer	taxpayer	NOUN
ftr-380	558	34	could	could	AUX
ftr-380	558	35	"	"	PUNCT
ftr-380	558	36	sell	sell	VERB
ftr-380	558	37	"	"	PUNCT
ftr-380	558	38	its	its	PRON
ftr-380	558	39	business	business	NOUN
ftr-380	558	40	model	model	NOUN
ftr-380	558	41	to	to	ADP
ftr-380	558	42	others	other	NOUN
ftr-380	558	43	if	if	SCONJ
ftr-380	558	44	the	the	DET
ftr-380	558	45	use	use	NOUN
ftr-380	558	46	of	of	ADP
ftr-380	558	47	the	the	DET
ftr-380	558	48	model	model	NOUN
ftr-380	558	49	was	be	AUX
ftr-380	558	50	limited	limit	VERB
ftr-380	558	51	to	to	ADP
ftr-380	558	52	certain	certain	ADJ
ftr-380	558	53	products	product	NOUN
ftr-380	558	54	not	not	PART
ftr-380	558	55	covered	cover	VERB
ftr-380	558	56	by	by	ADP
ftr-380	558	57	the	the	DET
ftr-380	558	58	taxpayer	taxpayer	NOUN
ftr-380	558	59	's	's	PART
ftr-380	558	60	agreement	agreement	NOUN
ftr-380	558	61	with	with	ADP
ftr-380	558	62	fox	fox	PROPN
ftr-380	558	63	video	video	NOUN
ftr-380	558	64	in	in	ADP
ftr-380	558	65	exchange	exchange	NOUN
ftr-380	558	66	for	for	ADP
ftr-380	558	67	fixed	fix	VERB
ftr-380	558	68	installment	installment	NOUN
ftr-380	558	69	payments	payment	NOUN
ftr-380	558	70	was	be	AUX
ftr-380	558	71	not	not	PART
ftr-380	558	72	a	a	DET
ftr-380	558	73	sale	sale	NOUN
ftr-380	558	74	or	or	CCONJ
ftr-380	558	75	exchange	exchange	NOUN
ftr-380	558	76	;	;	PUNCT
ftr-380	558	77	agreement	agreement	NOUN
ftr-380	558	78	was	be	AUX
ftr-380	558	79	for	for	SCONJ
ftr-380	558	80	the	the	DET
ftr-380	558	81	taxpayer	taxpayer	NOUN
ftr-380	558	82	to	to	PART
ftr-380	558	83	use	use	VERB
ftr-380	558	84	its	its	PRON
ftr-380	558	85	know	know	NOUN
ftr-380	558	86	-	-	PUNCT
ftr-380	558	87	how	how	NOUN
ftr-380	558	88	and	and	CCONJ
ftr-380	558	89	the	the	DET
ftr-380	558	90	software	software	NOUN
ftr-380	558	91	to	to	PART
ftr-380	558	92	provide	provide	VERB
ftr-380	558	93	direct	direct	ADJ
ftr-380	558	94	-	-	PUNCT
ftr-380	558	95	to	to	ADP
ftr-380	558	96	-	-	PUNCT
ftr-380	558	97	retail	retail	ADJ
ftr-380	558	98	services	service	NOUN
ftr-380	558	99	on	on	ADP
ftr-380	558	100	fox	fox	PROPN
ftr-380	558	101	video	video	NOUN
ftr-380	558	102	's	's	PART
ftr-380	558	103	behalf	behalf	NOUN
ftr-380	558	104	.	.	PUNCT
ftr-380	559	1	the	the	DET
ftr-380	559	2	arrangement	arrangement	NOUN
ftr-380	559	3	is	be	AUX
ftr-380	559	4	merely	merely	ADV
ftr-380	559	5	a	a	DET
ftr-380	559	6	nonexclusive	nonexclusive	ADJ
ftr-380	559	7	license	license	NOUN
ftr-380	559	8	,	,	PUNCT
ftr-380	559	9	there	there	PRON
ftr-380	559	10	has	have	AUX
ftr-380	559	11	been	be	AUX
ftr-380	559	12	no	no	DET
ftr-380	559	13	sale	sale	NOUN
ftr-380	559	14	or	or	CCONJ
ftr-380	559	15	exchange	exchange	NOUN
ftr-380	559	16	and	and	CCONJ
ftr-380	559	17	the	the	DET
ftr-380	559	18	licensor	licensor	NOUN
ftr-380	559	19	realizes	realize	VERB
ftr-380	559	20	ordinary	ordinary	ADJ
ftr-380	559	21	income	income	NOUN
ftr-380	559	22	.	.	PUNCT
ftr-380	560	1	although	although	SCONJ
ftr-380	560	2	§	§	PROPN
ftr-380	560	3	1235	1235	NUM
ftr-380	560	4	can	can	AUX
ftr-380	560	5	apply	apply	VERB
ftr-380	560	6	to	to	ADP
ftr-380	560	7	an	an	DET
ftr-380	560	8	exclusive	exclusive	ADJ
ftr-380	560	9	software	software	NOUN
ftr-380	560	10	license	license	NOUN
ftr-380	560	11	,	,	PUNCT
ftr-380	560	12	a	a	DET
ftr-380	560	13	conditional	conditional	ADJ
ftr-380	560	14	"	"	PUNCT
ftr-380	560	15	exclusive	exclusive	ADJ
ftr-380	560	16	"	"	PUNCT
ftr-380	560	17	license	license	NOUN
ftr-380	560	18	of	of	ADP
ftr-380	560	19	taxpayer	taxpayer	NOUN
ftr-380	560	20	's	's	PART
ftr-380	560	21	software	software	NOUN
ftr-380	560	22	to	to	PART
ftr-380	560	23	implement	implement	VERB
ftr-380	560	24	a	a	DET
ftr-380	560	25	"	"	PUNCT
ftr-380	560	26	business	business	NOUN
ftr-380	560	27	plan	plan	NOUN
ftr-380	560	28	"	"	PUNCT
ftr-380	560	29	to	to	ADP
ftr-380	560	30	fox	fox	PROPN
ftr-380	560	31	video	video	NOUN
ftr-380	560	32	,	,	PUNCT
ftr-380	560	33	under	under	ADP
ftr-380	560	34	which	which	PRON
ftr-380	560	35	taxpayer	taxpayer	NOUN
ftr-380	560	36	retained	retain	VERB
ftr-380	560	37	rights	right	NOUN
ftr-380	560	38	to	to	PART
ftr-380	560	39	license	license	VERB
ftr-380	560	40	use	use	NOUN
ftr-380	560	41	to	to	ADP
ftr-380	560	42	others	other	NOUN
ftr-380	560	43	if	if	SCONJ
ftr-380	560	44	the	the	DET
ftr-380	560	45	use	use	NOUN
ftr-380	560	46	of	of	ADP
ftr-380	560	47	the	the	DET
ftr-380	560	48	software	software	NOUN
ftr-380	560	49	and	and	CCONJ
ftr-380	560	50	business	business	NOUN
ftr-380	560	51	plan	plan	NOUN
ftr-380	560	52	was	be	AUX
ftr-380	560	53	limited	limit	VERB
ftr-380	560	54	to	to	ADP
ftr-380	560	55	certain	certain	ADJ
ftr-380	560	56	products	product	NOUN
ftr-380	560	57	not	not	PART
ftr-380	560	58	covered	cover	VERB
ftr-380	560	59	by	by	ADP
ftr-380	560	60	the	the	DET
ftr-380	560	61	taxpayer	taxpayer	NOUN
ftr-380	560	62	's	's	PART
ftr-380	560	63	agreement	agreement	NOUN
ftr-380	560	64	with	with	ADP
ftr-380	560	65	fox	fox	PROPN
ftr-380	560	66	video	video	NOUN
ftr-380	560	67	did	do	AUX
ftr-380	560	68	not	not	PART
ftr-380	560	69	qualify	qualify	VERB
ftr-380	560	70	as	as	ADP
ftr-380	560	71	a	a	DET
ftr-380	560	72	transfer	transfer	NOUN
ftr-380	560	73	of	of	ADP
ftr-380	560	74	all	all	DET
ftr-380	560	75	substantial	substantial	ADJ
ftr-380	560	76	rights	right	NOUN
ftr-380	560	77	because	because	SCONJ
ftr-380	560	78	it	it	PRON
ftr-380	560	79	did	do	AUX
ftr-380	560	80	not	not	PART
ftr-380	560	81	cover	cover	VERB
ftr-380	560	82	"	"	PUNCT
ftr-380	560	83	all	all	DET
ftr-380	560	84	practical	practical	ADJ
ftr-380	560	85	fieldsof	fieldsof	ADJ
ftr-380	560	86	-	-	PUNCT
ftr-380	560	87	use	use	NOUN
ftr-380	560	88	.	.	PUNCT
ftr-380	560	89	"	"	PUNCT
ftr-380	561	1	2	2	X
ftr-380	561	2	.	.	X
ftr-380	561	3	house	house	NOUN
ftr-380	561	4	sales	sale	NOUN
ftr-380	561	5	by	by	ADP
ftr-380	561	6	transferred	transfer	VERB
ftr-380	561	7	employees	employee	NOUN
ftr-380	561	8	.	.	PUNCT
ftr-380	562	1	rev	rev	PROPN
ftr-380	562	2	.	.	PROPN
ftr-380	563	1	rul	rul	PROPN
ftr-380	563	2	.	.	PUNCT
ftr-380	563	3	2005	2005	NUM
ftr-380	563	4	-	-	SYM
ftr-380	563	5	74	74	NUM
ftr-380	563	6	,	,	PUNCT
ftr-380	563	7	2005	2005	NUM
ftr-380	563	8	-	-	SYM
ftr-380	563	9	51	51	NUM
ftr-380	563	10	i.r.b	i.r.b	NOUN
ftr-380	563	11	.	.	PUNCT
ftr-380	563	12	1153	1153	NUM
ftr-380	563	13	(	(	PUNCT
ftr-380	563	14	11/30/05	11/30/05	NUM
ftr-380	563	15	)	)	PUNCT
ftr-380	563	16	.	.	PUNCT
ftr-380	564	1	this	this	DET
ftr-380	564	2	ruling	ruling	NOUN
ftr-380	564	3	sets	set	VERB
ftr-380	564	4	forth	forth	ADP
ftr-380	564	5	three	three	NUM
ftr-380	564	6	situations	situation	NOUN
ftr-380	564	7	relating	relate	VERB
ftr-380	564	8	to	to	ADP
ftr-380	564	9	whether	whether	SCONJ
ftr-380	564	10	a	a	DET
ftr-380	564	11	transferred	transfer	VERB
ftr-380	564	12	employee	employee	NOUN
ftr-380	564	13	sold	sell	VERB
ftr-380	564	14	his	his	PRON
ftr-380	564	15	home	home	NOUN
ftr-380	564	16	to	to	ADP
ftr-380	564	17	his	his	PRON
ftr-380	564	18	employer	employer	NOUN
ftr-380	564	19	(	(	PUNCT
ftr-380	564	20	via	via	ADP
ftr-380	564	21	the	the	DET
ftr-380	564	22	relocation	relocation	NOUN
ftr-380	564	23	company	company	NOUN
ftr-380	564	24	retained	retain	VERB
ftr-380	564	25	by	by	ADP
ftr-380	564	26	the	the	DET
ftr-380	564	27	employer	employer	NOUN
ftr-380	564	28	)	)	PUNCT
ftr-380	564	29	,	,	PUNCT
ftr-380	564	30	or	or	CCONJ
ftr-380	564	31	whether	whether	SCONJ
ftr-380	564	32	he	he	PRON
ftr-380	564	33	sold	sell	VERB
ftr-380	564	34	it	it	PRON
ftr-380	564	35	to	to	ADP
ftr-380	564	36	a	a	DET
ftr-380	564	37	third	third	ADJ
ftr-380	564	38	party	party	NOUN
ftr-380	564	39	.	.	PUNCT
ftr-380	565	1	the	the	DET
ftr-380	565	2	first	first	ADJ
ftr-380	565	3	two	two	NUM
ftr-380	565	4	were	be	AUX
ftr-380	565	5	held	hold	VERB
ftr-380	565	6	to	to	PART
ftr-380	565	7	be	be	AUX
ftr-380	565	8	a	a	DET
ftr-380	565	9	sale	sale	NOUN
ftr-380	565	10	to	to	ADP
ftr-380	565	11	the	the	DET
ftr-380	565	12	employer	employer	NOUN
ftr-380	565	13	,	,	PUNCT
ftr-380	565	14	either	either	CCONJ
ftr-380	565	15	pursuant	pursuant	ADJ
ftr-380	565	16	to	to	ADP
ftr-380	565	17	an	an	DET
ftr-380	565	18	appraisal	appraisal	NOUN
ftr-380	565	19	(	(	PUNCT
ftr-380	565	20	situation	situation	NOUN
ftr-380	565	21	1	1	NUM
ftr-380	565	22	)	)	PUNCT
ftr-380	565	23	or	or	CCONJ
ftr-380	565	24	an	an	DET
ftr-380	565	25	appraisal	appraisal	NOUN
ftr-380	565	26	with	with	ADP
ftr-380	565	27	an	an	DET
ftr-380	565	28	"	"	PUNCT
ftr-380	565	29	amended	amend	VERB
ftr-380	565	30	value	value	NOUN
ftr-380	565	31	option	option	NOUN
ftr-380	565	32	"	"	PUNCT
ftr-380	565	33	that	that	PRON
ftr-380	565	34	increases	increase	VERB
ftr-380	565	35	the	the	DET
ftr-380	565	36	sale	sale	NOUN
ftr-380	565	37	price	price	NOUN
ftr-380	565	38	if	if	SCONJ
ftr-380	565	39	a	a	DET
ftr-380	565	40	third	third	ADJ
ftr-380	565	41	-	-	PUNCT
ftr-380	565	42	party	party	NOUN
ftr-380	565	43	buyer	buyer	NOUN
ftr-380	565	44	makes	make	VERB
ftr-380	565	45	a	a	DET
ftr-380	565	46	higher	high	ADJ
ftr-380	565	47	offer	offer	NOUN
ftr-380	565	48	(	(	PUNCT
ftr-380	565	49	situation	situation	NOUN
ftr-380	565	50	2	2	NUM
ftr-380	565	51	)	)	PUNCT
ftr-380	565	52	.	.	PUNCT
ftr-380	566	1	the	the	DET
ftr-380	566	2	third	third	ADJ
ftr-380	566	3	was	be	AUX
ftr-380	566	4	held	hold	VERB
ftr-380	566	5	to	to	PART
ftr-380	566	6	be	be	AUX
ftr-380	566	7	a	a	DET
ftr-380	566	8	sale	sale	NOUN
ftr-380	566	9	to	to	ADP
ftr-380	566	10	a	a	DET
ftr-380	566	11	third	third	ADJ
ftr-380	566	12	party	party	NOUN
ftr-380	566	13	buyer	buyer	NOUN
ftr-380	566	14	,	,	PUNCT
ftr-380	566	15	where	where	SCONJ
ftr-380	566	16	the	the	DET
ftr-380	566	17	relocation	relocation	NOUN
ftr-380	566	18	company	company	NOUN
ftr-380	566	19	merely	merely	ADV
ftr-380	566	20	pays	pay	VERB
ftr-380	566	21	the	the	DET
ftr-380	566	22	employee	employee	NOUN
ftr-380	566	23	the	the	DET
ftr-380	566	24	value	value	NOUN
ftr-380	566	25	of	of	ADP
ftr-380	566	26	his	his	PRON
ftr-380	566	27	equity	equity	NOUN
ftr-380	566	28	based	base	VERB
ftr-380	566	29	on	on	ADP
ftr-380	566	30	the	the	DET
ftr-380	566	31	higher	high	ADJ
ftr-380	566	32	amended	amend	VERB
ftr-380	566	33	value	value	NOUN
ftr-380	566	34	only	only	ADV
ftr-380	566	35	if	if	SCONJ
ftr-380	566	36	the	the	DET
ftr-380	566	37	sale	sale	NOUN
ftr-380	566	38	to	to	ADP
ftr-380	566	39	the	the	DET
ftr-380	566	40	third	third	ADJ
ftr-380	566	41	party	party	NOUN
ftr-380	566	42	buyer	buyer	NOUN
ftr-380	566	43	closes	close	VERB
ftr-380	566	44	(	(	PUNCT
ftr-380	566	45	situation	situation	NOUN
ftr-380	566	46	3	3	NUM
ftr-380	566	47	)	)	PUNCT
ftr-380	566	48	.	.	PUNCT
ftr-380	567	1	the	the	DET
ftr-380	567	2	ruling	ruling	NOUN
ftr-380	567	3	applied	apply	VERB
ftr-380	567	4	a	a	DET
ftr-380	567	5	transfer	transfer	NOUN
ftr-380	567	6	of	of	ADP
ftr-380	567	7	benefits	benefit	NOUN
ftr-380	567	8	and	and	CCONJ
ftr-380	567	9	burdens	burden	NOUN
ftr-380	567	10	of	of	ADP
ftr-380	567	11	ownership	ownership	NOUN
ftr-380	567	12	analysis	analysis	NOUN
ftr-380	567	13	to	to	ADP
ftr-380	567	14	the	the	DET
ftr-380	567	15	various	various	ADJ
ftr-380	567	16	structures	structure	NOUN
ftr-380	567	17	of	of	ADP
ftr-380	567	18	employer	employer	NOUN
ftr-380	567	19	sponsored	sponsor	VERB
ftr-380	567	20	relocation	relocation	NOUN
ftr-380	567	21	programs	program	NOUN
ftr-380	567	22	involving	involve	VERB
ftr-380	567	23	the	the	DET
ftr-380	567	24	purchase	purchase	NOUN
ftr-380	567	25	of	of	ADP
ftr-380	567	26	the	the	DET
ftr-380	567	27	employee	employee	NOUN
ftr-380	567	28	's	's	PART
ftr-380	567	29	home	home	NOUN
ftr-380	567	30	by	by	ADP
ftr-380	567	31	the	the	DET
ftr-380	567	32	employer	employer	NOUN
ftr-380	567	33	through	through	ADP
ftr-380	567	34	the	the	DET
ftr-380	567	35	employer	employer	NOUN
ftr-380	567	36	's	's	PART
ftr-380	567	37	agent	agent	NOUN
ftr-380	567	38	or	or	CCONJ
ftr-380	567	39	to	to	ADP
ftr-380	567	40	a	a	DET
ftr-380	567	41	third	third	ADJ
ftr-380	567	42	party	party	NOUN
ftr-380	567	43	facilitated	facilitate	VERB
ftr-380	567	44	by	by	ADP
ftr-380	567	45	the	the	DET
ftr-380	567	46	employer	employer	NOUN
ftr-380	567	47	's	's	PART
ftr-380	567	48	agent	agent	NOUN
ftr-380	567	49	.	.	PUNCT
ftr-380	568	1	execution	execution	NOUN
ftr-380	568	2	of	of	ADP
ftr-380	568	3	blank	blank	ADJ
ftr-380	568	4	deed	deed	NOUN
ftr-380	568	5	by	by	ADP
ftr-380	568	6	employee	employee	NOUN
ftr-380	568	7	and	and	CCONJ
ftr-380	568	8	delivery	delivery	NOUN
ftr-380	568	9	to	to	ADP
ftr-380	568	10	employer	employer	NOUN
ftr-380	568	11	's	's	PART
ftr-380	568	12	agent	agent	NOUN
ftr-380	568	13	company	company	NOUN
ftr-380	568	14	may	may	AUX
ftr-380	568	15	be	be	AUX
ftr-380	568	16	consistent	consistent	ADJ
ftr-380	568	17	with	with	ADP
ftr-380	568	18	,	,	PUNCT
ftr-380	568	19	but	but	CCONJ
ftr-380	568	20	does	do	AUX
ftr-380	568	21	not	not	PART
ftr-380	568	22	necessarily	necessarily	ADV
ftr-380	568	23	evidence	evidence	VERB
ftr-380	568	24	,	,	PUNCT
ftr-380	568	25	closed	closed	ADJ
ftr-380	568	26	sale	sale	NOUN
ftr-380	568	27	.	.	PUNCT
ftr-380	569	1	a	a	DET
ftr-380	569	2	price	price	NOUN
ftr-380	569	3	adjustment	adjustment	NOUN
ftr-380	569	4	contingent	contingent	NOUN
ftr-380	569	5	on	on	ADP
ftr-380	569	6	management	management	NOUN
ftr-380	569	7	relocation	relocation	NOUN
ftr-380	569	8	company	company	NOUN
ftr-380	569	9	receiving	receive	VERB
ftr-380	569	10	a	a	DET
ftr-380	569	11	bona	bona	ADJ
ftr-380	569	12	fide	fide	ADJ
ftr-380	569	13	third	third	ADJ
ftr-380	569	14	party	party	NOUN
ftr-380	569	15	offer	offer	NOUN
ftr-380	569	16	at	at	ADP
ftr-380	569	17	a	a	DET
ftr-380	569	18	higher	high	ADJ
ftr-380	569	19	price	price	NOUN
ftr-380	569	20	subsequent	subsequent	ADJ
ftr-380	569	21	to	to	ADP
ftr-380	569	22	closing	close	VERB
ftr-380	569	23	with	with	ADP
ftr-380	569	24	employee	employee	NOUN
ftr-380	569	25	does	do	AUX
ftr-380	569	26	not	not	PART
ftr-380	569	27	necessarily	necessarily	ADV
ftr-380	569	28	mean	mean	VERB
ftr-380	569	29	benefits	benefit	NOUN
ftr-380	569	30	and	and	CCONJ
ftr-380	569	31	burdens	burden	NOUN
ftr-380	569	32	of	of	ADP
ftr-380	569	33	ownership	ownership	NOUN
ftr-380	569	34	have	have	AUX
ftr-380	569	35	not	not	PART
ftr-380	569	36	passed	pass	VERB
ftr-380	569	37	.	.	PUNCT
ftr-380	570	1	a	a	DET
ftr-380	570	2	price	price	NOUN
ftr-380	570	3	adjustment	adjustment	NOUN
ftr-380	570	4	contingent	contingent	NOUN
ftr-380	570	5	on	on	ADP
ftr-380	570	6	management	management	NOUN
ftr-380	570	7	relocation	relocation	NOUN
ftr-380	570	8	company	company	NOUN
ftr-380	570	9	entering	enter	VERB
ftr-380	570	10	into	into	ADP
ftr-380	570	11	contract	contract	NOUN
ftr-380	570	12	to	to	PART
ftr-380	570	13	resell	resell	VERB
ftr-380	570	14	at	at	ADP
ftr-380	570	15	a	a	DET
ftr-380	570	16	higher	high	ADJ
ftr-380	570	17	price	price	NOUN
ftr-380	570	18	subsequent	subsequent	ADJ
ftr-380	570	19	to	to	ADP
ftr-380	570	20	closing	close	VERB
ftr-380	570	21	with	with	ADP
ftr-380	570	22	employee	employee	NOUN
ftr-380	570	23	indicates	indicate	VERB
ftr-380	570	24	that	that	SCONJ
ftr-380	570	25	benefits	benefit	NOUN
ftr-380	570	26	and	and	CCONJ
ftr-380	570	27	burdens	burden	NOUN
ftr-380	570	28	of	of	ADP
ftr-380	570	29	ownership	ownership	NOUN
ftr-380	570	30	have	have	AUX
ftr-380	570	31	not	not	PART
ftr-380	570	32	passed	pass	VERB
ftr-380	570	33	.	.	PUNCT
ftr-380	571	1	0	0	NUM
ftr-380	571	2	query	query	NOUN
ftr-380	571	3	whether	whether	SCONJ
ftr-380	571	4	the	the	DET
ftr-380	571	5	employee	employee	NOUN
ftr-380	571	6	has	have	VERB
ftr-380	571	7	income	income	NOUN
ftr-380	571	8	because	because	SCONJ
ftr-380	571	9	he	he	PRON
ftr-380	571	10	apparently	apparently	ADV
ftr-380	571	11	pays	pay	VERB
ftr-380	571	12	no	no	DET
ftr-380	571	13	brokers	broker	NOUN
ftr-380	571	14	'	'	PART
ftr-380	571	15	commissions	commission	NOUN
ftr-380	571	16	on	on	ADP
ftr-380	571	17	the	the	DET
ftr-380	571	18	sale	sale	NOUN
ftr-380	571	19	of	of	ADP
ftr-380	571	20	his	his	PRON
ftr-380	571	21	house	house	NOUN
ftr-380	571	22	.	.	PUNCT
ftr-380	572	1	3	3	X
ftr-380	572	2	.	.	X
ftr-380	572	3	questioning	question	VERB
ftr-380	572	4	the	the	DET
ftr-380	572	5	collar	collar	NOUN
ftr-380	572	6	.	.	PUNCT
ftr-380	573	1	irs	irs	PROPN
ftr-380	573	2	tech	tech	NOUN
ftr-380	573	3	.	.	PUNCT
ftr-380	574	1	advice	advice	NOUN
ftr-380	574	2	mem	mem	PROPN
ftr-380	574	3	.	.	PUNCT
ftr-380	574	4	200604033	200604033	NUM
ftr-380	574	5	(	(	PUNCT
ftr-380	574	6	10/20/05	10/20/05	NUM
ftr-380	574	7	)	)	PUNCT
ftr-380	574	8	,	,	PUNCT
ftr-380	574	9	first	first	ADV
ftr-380	574	10	discussed	discuss	VERB
ftr-380	574	11	in	in	ADP
ftr-380	574	12	a	a	DET
ftr-380	574	13	david	david	PROPN
ftr-380	574	14	cay	cay	PROPN
ftr-380	574	15	johnston	johnston	PROPN
ftr-380	574	16	story	story	NOUN
ftr-380	574	17	in	in	ADP
ftr-380	574	18	the	the	DET
ftr-380	574	19	[	[	X
ftr-380	574	20	viol	viol	NOUN
ftr-380	574	21	.	.	PUNCT
ftr-380	575	1	8	8	NUM
ftr-380	575	2	:	:	PUNCT
ftr-380	575	3	si	si	PROPN
ftr-380	575	4	recent	recent	ADJ
ftr-380	575	5	developments	development	NOUN
ftr-380	575	6	in	in	ADP
ftr-380	575	7	federal	federal	ADJ
ftr-380	575	8	income	income	NOUN
ftr-380	575	9	taxation	taxation	PROPN
ftr-380	575	10	new	new	PROPN
ftr-380	575	11	york	york	PROPN
ftr-380	575	12	times	times	PROPN
ftr-380	575	13	,	,	PUNCT
ftr-380	575	14	12/30/05	12/30/05	PROPN
ftr-380	575	15	.	.	PUNCT
ftr-380	576	1	he	he	PRON
ftr-380	576	2	discusses	discuss	VERB
ftr-380	576	3	a	a	DET
ftr-380	576	4	then	then	ADV
ftr-380	576	5	-	-	PUNCT
ftr-380	576	6	unreleased	unrelease	VERB
ftr-380	576	7	tam	tam	NOUN
ftr-380	576	8	that	that	PRON
ftr-380	576	9	says	say	VERB
ftr-380	576	10	that	that	SCONJ
ftr-380	576	11	a	a	DET
ftr-380	576	12	loan	loan	NOUN
ftr-380	576	13	of	of	ADP
ftr-380	576	14	shares	share	NOUN
ftr-380	576	15	subject	subject	ADJ
ftr-380	576	16	to	to	ADP
ftr-380	576	17	a	a	DET
ftr-380	576	18	prepaid	prepaid	ADJ
ftr-380	576	19	variable	variable	NOUN
ftr-380	576	20	forward	forward	ADV
ftr-380	576	21	results	result	NOUN
ftr-380	576	22	in	in	ADP
ftr-380	576	23	a	a	DET
ftr-380	576	24	sale	sale	NOUN
ftr-380	576	25	for	for	ADP
ftr-380	576	26	tax	tax	NOUN
ftr-380	576	27	purposes	purpose	NOUN
ftr-380	576	28	because	because	SCONJ
ftr-380	576	29	the	the	DET
ftr-380	576	30	agreement	agreement	NOUN
ftr-380	576	31	provided	provide	VERB
ftr-380	576	32	that	that	SCONJ
ftr-380	576	33	the	the	DET
ftr-380	576	34	shares	share	NOUN
ftr-380	576	35	that	that	PRON
ftr-380	576	36	were	be	AUX
ftr-380	576	37	the	the	DET
ftr-380	576	38	subject	subject	NOUN
ftr-380	576	39	of	of	ADP
ftr-380	576	40	the	the	DET
ftr-380	576	41	forward	forward	ADJ
ftr-380	576	42	contract	contract	NOUN
ftr-380	576	43	would	would	AUX
ftr-380	576	44	be	be	AUX
ftr-380	576	45	lent	lend	VERB
ftr-380	576	46	to	to	ADP
ftr-380	576	47	the	the	DET
ftr-380	576	48	forward	forward	ADJ
ftr-380	576	49	contract	contract	NOUN
ftr-380	576	50	counterparty	counterparty	NOUN
ftr-380	576	51	.	.	PUNCT
ftr-380	577	1	it	it	PRON
ftr-380	577	2	also	also	ADV
ftr-380	577	3	provided	provide	VERB
ftr-380	577	4	that	that	SCONJ
ftr-380	577	5	§	§	PROPN
ftr-380	577	6	1058	1058	NUM
ftr-380	577	7	,	,	PUNCT
ftr-380	577	8	which	which	PRON
ftr-380	577	9	provides	provide	VERB
ftr-380	577	10	for	for	ADP
ftr-380	577	11	the	the	DET
ftr-380	577	12	nonrecognition	nonrecognition	NOUN
ftr-380	577	13	of	of	ADP
ftr-380	577	14	gain	gain	NOUN
ftr-380	577	15	in	in	ADP
ftr-380	577	16	some	some	DET
ftr-380	577	17	securities	security	NOUN
ftr-380	577	18	lending	lending	NOUN
ftr-380	577	19	transactions	transaction	NOUN
ftr-380	577	20	,	,	PUNCT
ftr-380	577	21	does	do	AUX
ftr-380	577	22	not	not	PART
ftr-380	577	23	apply	apply	VERB
ftr-380	577	24	because	because	SCONJ
ftr-380	577	25	the	the	DET
ftr-380	577	26	taxpayer	taxpayer	NOUN
ftr-380	577	27	had	have	AUX
ftr-380	577	28	given	give	VERB
ftr-380	577	29	up	up	ADP
ftr-380	577	30	all	all	DET
ftr-380	577	31	indicia	indicia	NOUN
ftr-380	577	32	of	of	ADP
ftr-380	577	33	ownership	ownership	NOUN
ftr-380	577	34	,	,	PUNCT
ftr-380	577	35	including	include	VERB
ftr-380	577	36	most	most	ADJ
ftr-380	577	37	risk	risk	NOUN
ftr-380	577	38	of	of	ADP
ftr-380	577	39	loss	loss	NOUN
ftr-380	577	40	and	and	CCONJ
ftr-380	577	41	opportunity	opportunity	NOUN
ftr-380	577	42	for	for	ADP
ftr-380	577	43	gain	gain	NOUN
ftr-380	577	44	.	.	PUNCT
ftr-380	578	1	the	the	DET
ftr-380	578	2	tam	tam	NOUN
ftr-380	578	3	distinguished	distinguish	VERB
ftr-380	578	4	the	the	DET
ftr-380	578	5	transaction	transaction	NOUN
ftr-380	578	6	at	at	ADP
ftr-380	578	7	issue	issue	NOUN
ftr-380	578	8	from	from	ADP
ftr-380	578	9	the	the	DET
ftr-380	578	10	type	type	NOUN
ftr-380	578	11	permitted	permit	VERB
ftr-380	578	12	under	under	ADP
ftr-380	578	13	rev	rev	PROPN
ftr-380	578	14	.	.	PUNCT
ftr-380	578	15	rul	rul	PROPN
ftr-380	578	16	.	.	PUNCT
ftr-380	578	17	2003	2003	NUM
ftr-380	578	18	-	-	SYM
ftr-380	578	19	7	7	NUM
ftr-380	578	20	.	.	PUNCT
ftr-380	578	21	a.	a.	NOUN
ftr-380	578	22	this	this	DET
ftr-380	578	23	collar	collar	NOUN
ftr-380	578	24	just	just	ADV
ftr-380	578	25	plain	plain	ADV
ftr-380	578	26	clean	clean	ADJ
ftr-380	578	27	works	work	NOUN
ftr-380	578	28	.	.	PUNCT
ftr-380	579	1	rev	rev	PROPN
ftr-380	579	2	.	.	PROPN
ftr-380	580	1	rul	rul	PROPN
ftr-380	580	2	.	.	PUNCT
ftr-380	580	3	2003	2003	NUM
ftr-380	580	4	-	-	SYM
ftr-380	580	5	7	7	NUM
ftr-380	580	6	,	,	PUNCT
ftr-380	580	7	2003	2003	NUM
ftr-380	580	8	-	-	SYM
ftr-380	580	9	5	5	NUM
ftr-380	580	10	i.r.b	i.r.b	NOUN
ftr-380	580	11	.	.	PUNCT
ftr-380	581	1	363	363	NUM
ftr-380	581	2	(	(	PUNCT
ftr-380	581	3	1/16/03	1/16/03	NUM
ftr-380	581	4	)	)	PUNCT
ftr-380	581	5	.	.	PUNCT
ftr-380	582	1	the	the	DET
ftr-380	582	2	irs	irs	PROPN
ftr-380	582	3	ruled	rule	VERB
ftr-380	582	4	that	that	SCONJ
ftr-380	582	5	a	a	DET
ftr-380	582	6	shareholder	shareholder	NOUN
ftr-380	582	7	has	have	AUX
ftr-380	582	8	neither	neither	CCONJ
ftr-380	582	9	sold	sell	VERB
ftr-380	582	10	stock	stock	NOUN
ftr-380	582	11	currently	currently	ADV
ftr-380	582	12	nor	nor	CCONJ
ftr-380	582	13	caused	cause	VERB
ftr-380	582	14	a	a	DET
ftr-380	582	15	constructive	constructive	ADJ
ftr-380	582	16	sale	sale	NOUN
ftr-380	582	17	of	of	ADP
ftr-380	582	18	stock	stock	NOUN
ftr-380	582	19	under	under	ADP
ftr-380	582	20	§	§	PROPN
ftr-380	582	21	1259	1259	NUM
ftr-380	582	22	where	where	SCONJ
ftr-380	582	23	he	he	PRON
ftr-380	582	24	(	(	PUNCT
ftr-380	582	25	1	1	X
ftr-380	582	26	)	)	PUNCT
ftr-380	582	27	receives	receive	VERB
ftr-380	582	28	a	a	DET
ftr-380	582	29	fixed	fix	VERB
ftr-380	582	30	amount	amount	NOUN
ftr-380	582	31	of	of	ADP
ftr-380	582	32	cash	cash	NOUN
ftr-380	582	33	,	,	PUNCT
ftr-380	582	34	(	(	PUNCT
ftr-380	582	35	2	2	X
ftr-380	582	36	)	)	PUNCT
ftr-380	582	37	simultaneously	simultaneously	ADV
ftr-380	582	38	enters	enter	VERB
ftr-380	582	39	into	into	ADP
ftr-380	582	40	an	an	DET
ftr-380	582	41	agreement	agreement	NOUN
ftr-380	582	42	to	to	PART
ftr-380	582	43	deliver	deliver	VERB
ftr-380	582	44	on	on	ADP
ftr-380	582	45	a	a	DET
ftr-380	582	46	future	future	ADJ
ftr-380	582	47	date	date	NOUN
ftr-380	582	48	a	a	DET
ftr-380	582	49	number	number	NOUN
ftr-380	582	50	of	of	ADP
ftr-380	582	51	shares	share	NOUN
ftr-380	582	52	of	of	ADP
ftr-380	582	53	common	common	ADJ
ftr-380	582	54	stock	stock	NOUN
ftr-380	582	55	that	that	PRON
ftr-380	582	56	varies	vary	VERB
ftr-380	582	57	significantly	significantly	ADV
ftr-380	582	58	depending	depend	VERB
ftr-380	582	59	on	on	ADP
ftr-380	582	60	the	the	DET
ftr-380	582	61	value	value	NOUN
ftr-380	582	62	of	of	ADP
ftr-380	582	63	the	the	DET
ftr-380	582	64	shares	share	NOUN
ftr-380	582	65	on	on	ADP
ftr-380	582	66	the	the	DET
ftr-380	582	67	delivery	delivery	NOUN
ftr-380	582	68	date	date	NOUN
ftr-380	583	1	[	[	X
ftr-380	583	2	but	but	CCONJ
ftr-380	583	3	which	which	PRON
ftr-380	583	4	does	do	AUX
ftr-380	583	5	provide	provide	VERB
ftr-380	583	6	a	a	DET
ftr-380	583	7	"	"	PUNCT
ftr-380	583	8	collar	collar	NOUN
ftr-380	583	9	"	"	PUNCT
ftr-380	583	10	on	on	ADP
ftr-380	583	11	the	the	DET
ftr-380	583	12	number	number	NOUN
ftr-380	583	13	of	of	ADP
ftr-380	583	14	shares	share	NOUN
ftr-380	583	15	of	of	ADP
ftr-380	583	16	stock	stock	NOUN
ftr-380	583	17	to	to	PART
ftr-380	583	18	be	be	AUX
ftr-380	583	19	delivered	deliver	VERB
ftr-380	583	20	,	,	PUNCT
ftr-380	583	21	in	in	ADP
ftr-380	583	22	effect	effect	NOUN
ftr-380	583	23	providing	provide	VERB
ftr-380	583	24	a	a	DET
ftr-380	583	25	"	"	PUNCT
ftr-380	583	26	collar	collar	NOUN
ftr-380	583	27	"	"	PUNCT
ftr-380	583	28	on	on	ADP
ftr-380	583	29	the	the	DET
ftr-380	583	30	ultimate	ultimate	ADJ
ftr-380	583	31	sale	sale	NOUN
ftr-380	583	32	price	price	NOUN
ftr-380	583	33	]	]	PUNCT
ftr-380	583	34	,	,	PUNCT
ftr-380	583	35	(	(	PUNCT
ftr-380	583	36	3	3	X
ftr-380	583	37	)	)	PUNCT
ftr-380	583	38	pledges	pledge	VERB
ftr-380	583	39	the	the	DET
ftr-380	583	40	maximum	maximum	ADJ
ftr-380	583	41	number	number	NOUN
ftr-380	583	42	of	of	ADP
ftr-380	583	43	shares	share	NOUN
ftr-380	583	44	for	for	ADP
ftr-380	583	45	which	which	PRON
ftr-380	583	46	delivery	delivery	NOUN
ftr-380	583	47	could	could	AUX
ftr-380	583	48	be	be	AUX
ftr-380	583	49	required	require	VERB
ftr-380	583	50	,	,	PUNCT
ftr-380	583	51	(	(	PUNCT
ftr-380	583	52	4	4	X
ftr-380	583	53	)	)	PUNCT
ftr-380	583	54	has	have	VERB
ftr-380	583	55	the	the	DET
ftr-380	583	56	unrestricted	unrestricted	ADJ
ftr-380	583	57	right	right	NOUN
ftr-380	583	58	to	to	PART
ftr-380	583	59	deliver	deliver	VERB
ftr-380	583	60	the	the	DET
ftr-380	583	61	pledged	pledge	VERB
ftr-380	583	62	shares	share	NOUN
ftr-380	583	63	or	or	CCONJ
ftr-380	583	64	to	to	PART
ftr-380	583	65	substitute	substitute	VERB
ftr-380	583	66	cash	cash	NOUN
ftr-380	583	67	or	or	CCONJ
ftr-380	583	68	other	other	ADJ
ftr-380	583	69	shares	share	NOUN
ftr-380	583	70	on	on	ADP
ftr-380	583	71	the	the	DET
ftr-380	583	72	delivery	delivery	NOUN
ftr-380	583	73	date	date	NOUN
ftr-380	583	74	,	,	PUNCT
ftr-380	583	75	and	and	CCONJ
ftr-380	583	76	(	(	PUNCT
ftr-380	583	77	5	5	X
ftr-380	583	78	)	)	PUNCT
ftr-380	583	79	is	be	AUX
ftr-380	583	80	not	not	PART
ftr-380	583	81	economically	economically	ADV
ftr-380	583	82	compelled	compel	VERB
ftr-380	583	83	to	to	PART
ftr-380	583	84	deliver	deliver	VERB
ftr-380	583	85	the	the	DET
ftr-380	583	86	pledged	pledge	VERB
ftr-380	583	87	shares	share	NOUN
ftr-380	583	88	.	.	PUNCT
ftr-380	583	89	0	0	PUNCT
ftr-380	584	1	there	there	PRON
ftr-380	584	2	was	be	VERB
ftr-380	584	3	not	not	PART
ftr-380	584	4	a	a	DET
ftr-380	584	5	sale	sale	NOUN
ftr-380	584	6	of	of	ADP
ftr-380	584	7	the	the	DET
ftr-380	584	8	pledged	pledge	VERB
ftr-380	584	9	shares	share	NOUN
ftr-380	584	10	because	because	SCONJ
ftr-380	584	11	the	the	DET
ftr-380	584	12	shareholder	shareholder	NOUN
ftr-380	584	13	was	be	AUX
ftr-380	584	14	not	not	PART
ftr-380	584	15	required	require	VERB
ftr-380	584	16	to	to	PART
ftr-380	584	17	relinquish	relinquish	VERB
ftr-380	584	18	the	the	DET
ftr-380	584	19	pledged	pledge	VERB
ftr-380	584	20	shares	share	NOUN
ftr-380	584	21	but	but	CCONJ
ftr-380	584	22	had	have	VERB
ftr-380	584	23	an	an	DET
ftr-380	584	24	unrestricted	unrestricted	ADJ
ftr-380	584	25	right	right	NOUN
ftr-380	584	26	to	to	PART
ftr-380	584	27	reacquire	reacquire	VERB
ftr-380	584	28	them	they	PRON
ftr-380	584	29	by	by	ADP
ftr-380	584	30	delivering	deliver	VERB
ftr-380	584	31	cash	cash	NOUN
ftr-380	584	32	or	or	CCONJ
ftr-380	584	33	other	other	ADJ
ftr-380	584	34	shares	share	NOUN
ftr-380	584	35	.	.	PUNCT
ftr-380	585	1	there	there	PRON
ftr-380	585	2	was	be	VERB
ftr-380	585	3	not	not	PART
ftr-380	585	4	a	a	DET
ftr-380	585	5	constructive	constructive	ADJ
ftr-380	585	6	sale	sale	NOUN
ftr-380	585	7	under	under	ADP
ftr-380	585	8	§	§	PROPN
ftr-380	585	9	1259(c)(1)(c	1259(c)(1)(c	NUM
ftr-380	585	10	)	)	PUNCT
ftr-380	585	11	because	because	SCONJ
ftr-380	585	12	due	due	ADP
ftr-380	585	13	to	to	ADP
ftr-380	585	14	the	the	DET
ftr-380	585	15	variation	variation	NOUN
ftr-380	585	16	in	in	ADP
ftr-380	585	17	the	the	DET
ftr-380	585	18	number	number	NOUN
ftr-380	585	19	of	of	ADP
ftr-380	585	20	shares	share	NOUN
ftr-380	585	21	that	that	PRON
ftr-380	585	22	might	might	AUX
ftr-380	585	23	be	be	AUX
ftr-380	585	24	delivered	deliver	VERB
ftr-380	585	25	,	,	PUNCT
ftr-380	585	26	the	the	DET
ftr-380	585	27	agreement	agreement	NOUN
ftr-380	585	28	was	be	AUX
ftr-380	585	29	not	not	PART
ftr-380	585	30	a	a	DET
ftr-380	585	31	contract	contract	NOUN
ftr-380	585	32	to	to	PART
ftr-380	585	33	deliver	deliver	VERB
ftr-380	585	34	a	a	DET
ftr-380	585	35	substantially	substantially	ADV
ftr-380	585	36	fixed	fix	VERB
ftr-380	585	37	amount	amount	NOUN
ftr-380	585	38	of	of	ADP
ftr-380	585	39	property	property	NOUN
ftr-380	585	40	for	for	ADP
ftr-380	585	41	purposes	purpose	NOUN
ftr-380	585	42	of	of	ADP
ftr-380	585	43	§	§	PROPN
ftr-380	585	44	1259(d)(1	1259(d)(1	NUM
ftr-380	585	45	)	)	PUNCT
ftr-380	585	46	.	.	PUNCT
ftr-380	586	1	4	4	X
ftr-380	586	2	.	.	X
ftr-380	586	3	irs	irs	PROPN
ftr-380	586	4	backs	back	VERB
ftr-380	586	5	down	down	ADP
ftr-380	586	6	on	on	ADP
ftr-380	586	7	its	its	PRON
ftr-380	586	8	effort	effort	NOUN
ftr-380	586	9	to	to	PART
ftr-380	586	10	have	have	AUX
ftr-380	586	11	tax	tax	NOUN
ftr-380	586	12	return	return	NOUN
ftr-380	586	13	preparers	preparer	NOUN
ftr-380	586	14	enter	enter	VERB
ftr-380	586	15	all	all	DET
ftr-380	586	16	security	security	NOUN
ftr-380	586	17	sales	sale	NOUN
ftr-380	586	18	transactions	transaction	NOUN
ftr-380	586	19	on	on	ADP
ftr-380	586	20	schedule	schedule	NOUN
ftr-380	586	21	d	d	NOUN
ftr-380	586	22	or	or	CCONJ
ftr-380	586	23	schedule	schedule	NOUN
ftr-380	586	24	d-1	d-1	NOUN
ftr-380	586	25	.	.	PUNCT
ftr-380	587	1	on	on	ADP
ftr-380	587	2	1/9/06	1/9/06	NUM
ftr-380	587	3	,	,	PUNCT
ftr-380	587	4	the	the	DET
ftr-380	587	5	irs	irs	PROPN
ftr-380	587	6	published	publish	VERB
ftr-380	587	7	on	on	ADP
ftr-380	587	8	its	its	PRON
ftr-380	587	9	web	web	NOUN
ftr-380	587	10	site	site	NOUN
ftr-380	587	11	the	the	DET
ftr-380	587	12	following	following	ADJ
ftr-380	587	13	notice	notice	NOUN
ftr-380	587	14	of	of	ADP
ftr-380	587	15	clarification	clarification	NOUN
ftr-380	587	16	of	of	ADP
ftr-380	587	17	the	the	DET
ftr-380	587	18	2005	2005	NUM
ftr-380	587	19	instructions	instruction	NOUN
ftr-380	587	20	for	for	ADP
ftr-380	587	21	schedule	schedule	NOUN
ftr-380	587	22	d	d	PROPN
ftr-380	587	23	(	(	PUNCT
ftr-380	587	24	form	form	NOUN
ftr-380	587	25	1040	1040	NUM
ftr-380	587	26	):	):	PUNCT
ftr-380	587	27	the	the	DET
ftr-380	587	28	irs	irs	PROPN
ftr-380	587	29	has	have	AUX
ftr-380	587	30	received	receive	VERB
ftr-380	587	31	many	many	ADJ
ftr-380	587	32	inquiries	inquiry	NOUN
ftr-380	587	33	about	about	ADP
ftr-380	587	34	a	a	DET
ftr-380	587	35	new	new	ADJ
ftr-380	587	36	instruction	instruction	NOUN
ftr-380	587	37	that	that	PRON
ftr-380	587	38	was	be	AUX
ftr-380	587	39	added	add	VERB
ftr-380	587	40	on	on	ADP
ftr-380	587	41	page	page	NOUN
ftr-380	587	42	d-6	d-6	ADV
ftr-380	587	43	of	of	ADP
ftr-380	587	44	the	the	DET
ftr-380	587	45	2005	2005	NUM
ftr-380	587	46	schedule	schedule	NOUN
ftr-380	587	47	d	d	NOUN
ftr-380	587	48	instructions	instruction	NOUN
ftr-380	587	49	for	for	ADP
ftr-380	587	50	completing	complete	VERB
ftr-380	587	51	lines	line	NOUN
ftr-380	587	52	1	1	NUM
ftr-380	587	53	and	and	CCONJ
ftr-380	587	54	8	8	NUM
ftr-380	587	55	.	.	PUNCT
ftr-380	588	1	the	the	DET
ftr-380	588	2	new	new	ADJ
ftr-380	588	3	instruction	instruction	NOUN
ftr-380	588	4	states	state	NOUN
ftr-380	588	5	:	:	PUNCT
ftr-380	588	6	you	you	PRON
ftr-380	588	7	must	must	AUX
ftr-380	588	8	enter	enter	VERB
ftr-380	588	9	the	the	DET
ftr-380	588	10	details	detail	NOUN
ftr-380	588	11	of	of	ADP
ftr-380	588	12	each	each	DET
ftr-380	588	13	transaction	transaction	NOUN
ftr-380	588	14	on	on	ADP
ftr-380	588	15	a	a	DET
ftr-380	588	16	separate	separate	ADJ
ftr-380	588	17	line	line	NOUN
ftr-380	588	18	.	.	PUNCT
ftr-380	589	1	if	if	SCONJ
ftr-380	589	2	you	you	PRON
ftr-380	589	3	have	have	VERB
ftr-380	589	4	more	more	ADJ
ftr-380	589	5	than	than	ADP
ftr-380	589	6	five	five	NUM
ftr-380	589	7	transactions	transaction	NOUN
ftr-380	589	8	to	to	PART
ftr-380	589	9	report	report	VERB
ftr-380	589	10	on	on	ADP
ftr-380	589	11	line	line	NOUN
ftr-380	589	12	1	1	NUM
ftr-380	589	13	or	or	CCONJ
ftr-380	589	14	line	line	NOUN
ftr-380	589	15	8	8	NUM
ftr-380	589	16	,	,	PUNCT
ftr-380	589	17	report	report	VERB
ftr-380	589	18	the	the	DET
ftr-380	589	19	additional	additional	ADJ
ftr-380	589	20	transactions	transaction	NOUN
ftr-380	589	21	on	on	ADP
ftr-380	589	22	schedule	schedule	NOUN
ftr-380	589	23	d-1	d-1	NOUN
ftr-380	589	24	.	.	PUNCT
ftr-380	590	1	use	use	NOUN
ftr-380	590	2	as	as	ADV
ftr-380	590	3	many	many	ADJ
ftr-380	590	4	schedules	schedule	NOUN
ftr-380	590	5	d20061	d20061	PROPN
ftr-380	590	6	florida	florida	PROPN
ftr-380	590	7	tax	tax	NOUN
ftr-380	590	8	review	review	NOUN
ftr-380	590	9	1	1	NUM
ftr-380	590	10	as	as	SCONJ
ftr-380	590	11	you	you	PRON
ftr-380	590	12	need	need	VERB
ftr-380	590	13	.	.	PUNCT
ftr-380	591	1	enter	enter	VERB
ftr-380	591	2	on	on	ADP
ftr-380	591	3	schedule	schedule	NOUN
ftr-380	591	4	d	d	PROPN
ftr-380	591	5	,	,	PUNCT
ftr-380	591	6	lines	line	NOUN
ftr-380	591	7	2	2	NUM
ftr-380	591	8	and	and	CCONJ
ftr-380	591	9	9	9	NUM
ftr-380	591	10	,	,	PUNCT
ftr-380	591	11	the	the	DET
ftr-380	591	12	combined	combine	VERB
ftr-380	591	13	totals	total	NOUN
ftr-380	591	14	from	from	ADP
ftr-380	591	15	all	all	DET
ftr-380	591	16	your	your	PRON
ftr-380	591	17	schedules	schedule	NOUN
ftr-380	591	18	d-1	d-1	NOUN
ftr-380	591	19	.	.	PUNCT
ftr-380	592	1	do	do	AUX
ftr-380	592	2	not	not	PART
ftr-380	592	3	enter	enter	VERB
ftr-380	592	4	"	"	PUNCT
ftr-380	592	5	see	see	VERB
ftr-380	592	6	attached	attach	VERB
ftr-380	592	7	"	"	PUNCT
ftr-380	592	8	and	and	CCONJ
ftr-380	592	9	summary	summary	NOUN
ftr-380	592	10	totals	total	NOUN
ftr-380	592	11	from	from	ADP
ftr-380	592	12	an	an	DET
ftr-380	592	13	attachment	attachment	NOUN
ftr-380	592	14	in	in	ADP
ftr-380	592	15	lieu	lieu	NOUN
ftr-380	592	16	of	of	ADP
ftr-380	592	17	reporting	report	VERB
ftr-380	592	18	the	the	DET
ftr-380	592	19	details	detail	NOUN
ftr-380	592	20	of	of	ADP
ftr-380	592	21	each	each	DET
ftr-380	592	22	transaction	transaction	NOUN
ftr-380	592	23	directly	directly	ADV
ftr-380	592	24	on	on	ADP
ftr-380	592	25	schedule	schedule	NOUN
ftr-380	592	26	d	d	NOUN
ftr-380	592	27	or	or	CCONJ
ftr-380	592	28	d-1	d-1	NOUN
ftr-380	592	29	.	.	PUNCT
ftr-380	593	1	the	the	DET
ftr-380	593	2	new	new	ADJ
ftr-380	593	3	instructions	instruction	NOUN
ftr-380	593	4	on	on	ADP
ftr-380	593	5	page	page	NOUN
ftr-380	593	6	d-6	d-6	PROPN
ftr-380	593	7	were	be	AUX
ftr-380	593	8	meant	mean	VERB
ftr-380	593	9	to	to	PART
ftr-380	593	10	highlight	highlight	VERB
ftr-380	593	11	and	and	CCONJ
ftr-380	593	12	clarify	clarify	VERB
ftr-380	593	13	[	[	PUNCT
ftr-380	593	14	the	the	DET
ftr-380	593	15	existing	exist	VERB
ftr-380	593	16	]	]	PUNCT
ftr-380	593	17	rules	rule	NOUN
ftr-380	593	18	,	,	PUNCT
ftr-380	593	19	not	not	PART
ftr-380	593	20	to	to	PART
ftr-380	593	21	change	change	VERB
ftr-380	593	22	them	they	PRON
ftr-380	593	23	.	.	PUNCT
ftr-380	594	1	therefore	therefore	ADV
ftr-380	594	2	,	,	PUNCT
ftr-380	594	3	taxpayers	taxpayer	NOUN
ftr-380	594	4	may	may	AUX
ftr-380	594	5	continue	continue	VERB
ftr-380	594	6	to	to	PART
ftr-380	594	7	use	use	VERB
ftr-380	594	8	a	a	DET
ftr-380	594	9	substitute	substitute	ADJ
ftr-380	594	10	statement	statement	NOUN
ftr-380	594	11	to	to	PART
ftr-380	594	12	provide	provide	VERB
ftr-380	594	13	all	all	PRON
ftr-380	594	14	of	of	ADP
ftr-380	594	15	the	the	DET
ftr-380	594	16	same	same	ADJ
ftr-380	594	17	information	information	NOUN
ftr-380	594	18	and	and	CCONJ
ftr-380	594	19	in	in	ADP
ftr-380	594	20	a	a	DET
ftr-380	594	21	similar	similar	ADJ
ftr-380	594	22	format	format	NOUN
ftr-380	594	23	to	to	ADP
ftr-380	594	24	lines	line	NOUN
ftr-380	594	25	1	1	NUM
ftr-380	594	26	and	and	CCONJ
ftr-380	594	27	8	8	NUM
ftr-380	594	28	of	of	ADP
ftr-380	594	29	schedules	schedule	NOUN
ftr-380	594	30	d	d	NOUN
ftr-380	594	31	and	and	CCONJ
ftr-380	594	32	d-1	d-1	NOUN
ftr-380	594	33	.	.	PUNCT
ftr-380	595	1	they	they	PRON
ftr-380	595	2	are	be	AUX
ftr-380	595	3	not	not	PART
ftr-380	595	4	required	require	VERB
ftr-380	595	5	to	to	PART
ftr-380	595	6	use	use	VERB
ftr-380	595	7	the	the	DET
ftr-380	595	8	official	official	ADJ
ftr-380	595	9	version	version	NOUN
ftr-380	595	10	of	of	ADP
ftr-380	595	11	schedules	schedule	NOUN
ftr-380	595	12	d	d	NOUN
ftr-380	595	13	and	and	CCONJ
ftr-380	595	14	d-1	d-1	NOUN
ftr-380	595	15	to	to	PART
ftr-380	595	16	provide	provide	VERB
ftr-380	595	17	the	the	DET
ftr-380	595	18	details	detail	NOUN
ftr-380	595	19	on	on	ADP
ftr-380	595	20	each	each	DET
ftr-380	595	21	transaction	transaction	NOUN
ftr-380	595	22	.	.	PUNCT
ftr-380	596	1	however	however	ADV
ftr-380	596	2	,	,	PUNCT
ftr-380	596	3	the	the	DET
ftr-380	596	4	details	detail	NOUN
ftr-380	596	5	of	of	ADP
ftr-380	596	6	each	each	DET
ftr-380	596	7	transaction	transaction	NOUN
ftr-380	596	8	still	still	ADV
ftr-380	596	9	must	must	AUX
ftr-380	596	10	be	be	AUX
ftr-380	596	11	provided	provide	VERB
ftr-380	596	12	with	with	ADP
ftr-380	596	13	the	the	DET
ftr-380	596	14	tax	tax	NOUN
ftr-380	596	15	return	return	NOUN
ftr-380	596	16	and	and	CCONJ
ftr-380	596	17	not	not	PART
ftr-380	596	18	just	just	ADV
ftr-380	596	19	upon	upon	SCONJ
ftr-380	596	20	request	request	NOUN
ftr-380	596	21	.	.	PUNCT
ftr-380	597	1	a.	a.	NOUN
ftr-380	597	2	one	one	NUM
ftr-380	597	3	of	of	ADP
ftr-380	597	4	the	the	DET
ftr-380	597	5	inquiries	inquiry	NOUN
ftr-380	597	6	was	be	AUX
ftr-380	597	7	a	a	DET
ftr-380	597	8	12/23/05	12/23/05	PROPN
ftr-380	597	9	letter	letter	NOUN
ftr-380	597	10	from	from	ADP
ftr-380	597	11	the	the	DET
ftr-380	597	12	chair	chair	NOUN
ftr-380	597	13	of	of	ADP
ftr-380	597	14	the	the	DET
ftr-380	597	15	aicpa	aicpa	ADJ
ftr-380	597	16	tax	tax	NOUN
ftr-380	597	17	executive	executive	PROPN
ftr-380	597	18	committee	committee	NOUN
ftr-380	597	19	,	,	PUNCT
ftr-380	597	20	which	which	PRON
ftr-380	597	21	stated	state	VERB
ftr-380	597	22	that	that	SCONJ
ftr-380	597	23	tax	tax	NOUN
ftr-380	597	24	-	-	PUNCT
ftr-380	597	25	return	return	NOUN
ftr-380	597	26	preparers	preparer	NOUN
ftr-380	597	27	traditionally	traditionally	ADV
ftr-380	597	28	reported	report	VERB
ftr-380	597	29	the	the	DET
ftr-380	597	30	summary	summary	NOUN
ftr-380	597	31	totals	total	NOUN
ftr-380	597	32	found	find	VERB
ftr-380	597	33	on	on	ADP
ftr-380	597	34	yearend	yearend	NOUN
ftr-380	597	35	brokerage	brokerage	NOUN
ftr-380	597	36	statements	statement	NOUN
ftr-380	597	37	directly	directly	ADV
ftr-380	597	38	onto	onto	ADP
ftr-380	597	39	the	the	DET
ftr-380	597	40	schedule	schedule	NOUN
ftr-380	597	41	d	d	NOUN
ftr-380	597	42	,	,	PUNCT
ftr-380	597	43	with	with	ADP
ftr-380	597	44	a	a	DET
ftr-380	597	45	notation	notation	NOUN
ftr-380	597	46	to	to	PART
ftr-380	597	47	"	"	PUNCT
ftr-380	597	48	see	see	VERB
ftr-380	597	49	attached	attach	VERB
ftr-380	597	50	"	"	PUNCT
ftr-380	597	51	brokerage	brokerage	NOUN
ftr-380	597	52	statements	statement	NOUN
ftr-380	597	53	[	[	PUNCT
ftr-380	597	54	for	for	ADP
ftr-380	597	55	taxpayers	taxpayer	NOUN
ftr-380	597	56	who	who	PRON
ftr-380	597	57	are	be	AUX
ftr-380	597	58	involved	involve	VERB
ftr-380	597	59	with	with	ADP
ftr-380	597	60	numerous	numerous	ADJ
ftr-380	597	61	security	security	NOUN
ftr-380	597	62	sales	sale	NOUN
ftr-380	597	63	transaction	transaction	NOUN
ftr-380	597	64	during	during	ADP
ftr-380	597	65	the	the	DET
ftr-380	597	66	course	course	NOUN
ftr-380	597	67	of	of	ADP
ftr-380	597	68	the	the	DET
ftr-380	597	69	calendar	calendar	NOUN
ftr-380	597	70	year	year	NOUN
ftr-380	597	71	]	]	PUNCT
ftr-380	597	72	.	.	PUNCT
ftr-380	598	1	the	the	DET
ftr-380	598	2	letter	letter	NOUN
ftr-380	598	3	noted	note	VERB
ftr-380	598	4	that	that	SCONJ
ftr-380	598	5	large	large	ADJ
ftr-380	598	6	corporations	corporation	NOUN
ftr-380	598	7	that	that	PRON
ftr-380	598	8	use	use	VERB
ftr-380	598	9	summary	summary	NOUN
ftr-380	598	10	form	form	NOUN
ftr-380	598	11	procedures	procedure	NOUN
ftr-380	598	12	may	may	AUX
ftr-380	598	13	state	state	VERB
ftr-380	598	14	on	on	ADP
ftr-380	598	15	their	their	PRON
ftr-380	598	16	return	return	NOUN
ftr-380	598	17	that	that	SCONJ
ftr-380	598	18	transactional	transactional	ADJ
ftr-380	598	19	data	data	NOUN
ftr-380	598	20	details	detail	NOUN
ftr-380	598	21	will	will	AUX
ftr-380	598	22	be	be	AUX
ftr-380	598	23	made	make	VERB
ftr-380	598	24	available	available	ADJ
ftr-380	598	25	upon	upon	SCONJ
ftr-380	598	26	request	request	NOUN
ftr-380	598	27	.	.	PUNCT
ftr-380	599	1	5	5	X
ftr-380	599	2	.	.	X
ftr-380	599	3	david	david	PROPN
ftr-380	599	4	taylor	taylor	PROPN
ftr-380	599	5	enterrises	enterrise	NOUN
ftr-380	599	6	.	.	PUNCT
ftr-380	600	1	inc	inc	PROPN
ftr-380	600	2	.	.	PROPN
ftr-380	601	1	v.	v.	PROPN
ftr-380	601	2	commissioner	commissioner	PROPN
ftr-380	601	3	,	,	PUNCT
ftr-380	601	4	t.c	t.c	PROPN
ftr-380	601	5	.	.	PROPN
ftr-380	601	6	memo	memo	NOUN
ftr-380	601	7	.	.	PUNCT
ftr-380	602	1	2005	2005	NUM
ftr-380	602	2	-	-	SYM
ftr-380	602	3	127	127	NUM
ftr-380	602	4	(	(	PUNCT
ftr-380	602	5	5/31/05	5/31/05	NUM
ftr-380	602	6	)	)	PUNCT
ftr-380	602	7	.	.	PUNCT
ftr-380	603	1	"	"	PUNCT
ftr-380	603	2	classic	classic	ADJ
ftr-380	603	3	cars	car	NOUN
ftr-380	603	4	"	"	PUNCT
ftr-380	603	5	sold	sell	VERB
ftr-380	603	6	by	by	ADP
ftr-380	603	7	automobile	automobile	NOUN
ftr-380	603	8	dealer	dealer	NOUN
ftr-380	603	9	whose	whose	DET
ftr-380	603	10	primary	primary	ADJ
ftr-380	603	11	sales	sale	NOUN
ftr-380	603	12	were	be	AUX
ftr-380	603	13	new	new	ADJ
ftr-380	603	14	automobiles	automobile	NOUN
ftr-380	603	15	were	be	AUX
ftr-380	603	16	ordinary	ordinary	ADJ
ftr-380	603	17	assets	asset	NOUN
ftr-380	603	18	,	,	PUNCT
ftr-380	603	19	not	not	PART
ftr-380	603	20	capital	capital	NOUN
ftr-380	603	21	assets	asset	NOUN
ftr-380	603	22	;	;	PUNCT
ftr-380	603	23	although	although	SCONJ
ftr-380	603	24	the	the	DET
ftr-380	603	25	"	"	PUNCT
ftr-380	603	26	classic	classic	ADJ
ftr-380	603	27	cars	car	NOUN
ftr-380	603	28	"	"	PUNCT
ftr-380	603	29	were	be	AUX
ftr-380	603	30	physically	physically	ADV
ftr-380	603	31	segregated	segregate	VERB
ftr-380	603	32	from	from	ADP
ftr-380	603	33	the	the	DET
ftr-380	603	34	new	new	ADJ
ftr-380	603	35	car	car	NOUN
ftr-380	603	36	inventory	inventory	NOUN
ftr-380	603	37	because	because	SCONJ
ftr-380	603	38	sales	sale	NOUN
ftr-380	603	39	of	of	ADP
ftr-380	603	40	classic	classic	ADJ
ftr-380	603	41	cars	car	NOUN
ftr-380	603	42	were	be	AUX
ftr-380	603	43	frequent	frequent	ADJ
ftr-380	603	44	and	and	CCONJ
ftr-380	603	45	substantial	substantial	ADJ
ftr-380	603	46	,	,	PUNCT
ftr-380	603	47	the	the	DET
ftr-380	603	48	dealership	dealership	NOUN
ftr-380	603	49	's	's	PART
ftr-380	603	50	accounting	accounting	NOUN
ftr-380	603	51	treatment	treatment	NOUN
ftr-380	603	52	of	of	ADP
ftr-380	603	53	the	the	DET
ftr-380	603	54	classic	classic	ADJ
ftr-380	603	55	cars	car	NOUN
ftr-380	603	56	did	do	AUX
ftr-380	603	57	not	not	PART
ftr-380	603	58	differ	differ	VERB
ftr-380	603	59	from	from	ADP
ftr-380	603	60	its	its	PRON
ftr-380	603	61	accounting	accounting	NOUN
ftr-380	603	62	treatment	treatment	NOUN
ftr-380	603	63	of	of	ADP
ftr-380	603	64	the	the	DET
ftr-380	603	65	inventory	inventory	NOUN
ftr-380	603	66	of	of	ADP
ftr-380	603	67	new	new	ADJ
ftr-380	603	68	and	and	CCONJ
ftr-380	603	69	used	used	ADJ
ftr-380	603	70	cars	car	NOUN
ftr-380	603	71	,	,	PUNCT
ftr-380	603	72	and	and	CCONJ
ftr-380	603	73	it	it	PRON
ftr-380	603	74	advertised	advertise	VERB
ftr-380	603	75	and	and	CCONJ
ftr-380	603	76	otherwise	otherwise	ADV
ftr-380	603	77	marketed	market	VERB
ftr-380	603	78	the	the	DET
ftr-380	603	79	classic	classic	ADJ
ftr-380	603	80	cars	car	NOUN
ftr-380	603	81	for	for	ADP
ftr-380	603	82	sale	sale	NOUN
ftr-380	603	83	.	.	PUNCT
ftr-380	604	1	b.	b.	PROPN
ftr-380	604	2	section	section	NOUN
ftr-380	604	3	1031	1031	NUM
ftr-380	604	4	1	1	NUM
ftr-380	604	5	.	.	PUNCT
ftr-380	605	1	exclusion	exclusion	NOUN
ftr-380	605	2	of	of	ADP
ftr-380	605	3	gain	gain	NOUN
ftr-380	605	4	under	under	ADP
ftr-380	605	5	§	§	PROPN
ftr-380	605	6	§	§	PROPN
ftr-380	605	7	121	121	NUM
ftr-380	605	8	and	and	CCONJ
ftr-380	605	9	1031	1031	NUM
ftr-380	605	10	when	when	SCONJ
ftr-380	605	11	a	a	DET
ftr-380	605	12	single	single	ADJ
ftr-380	605	13	property	property	NOUN
ftr-380	605	14	is	be	AUX
ftr-380	605	15	both	both	CCONJ
ftr-380	605	16	a	a	DET
ftr-380	605	17	personal	personal	ADJ
ftr-380	605	18	residence	residence	NOUN
ftr-380	605	19	and	and	CCONJ
ftr-380	605	20	a	a	DET
ftr-380	605	21	business	business	NOUN
ftr-380	605	22	or	or	CCONJ
ftr-380	605	23	investment	investment	NOUN
ftr-380	605	24	property	property	NOUN
ftr-380	605	25	,	,	PUNCT
ftr-380	605	26	either	either	CCONJ
ftr-380	605	27	sequentially	sequentially	ADV
ftr-380	605	28	or	or	CCONJ
ftr-380	605	29	simultaneously	simultaneously	ADV
ftr-380	605	30	.	.	PUNCT
ftr-380	606	1	rev	rev	PROPN
ftr-380	606	2	.	.	PROPN
ftr-380	606	3	proc	proc	PROPN
ftr-380	606	4	.	.	PUNCT
ftr-380	607	1	2005	2005	NUM
ftr-380	607	2	-	-	SYM
ftr-380	607	3	14	14	NUM
ftr-380	607	4	,	,	PUNCT
ftr-380	607	5	2005	2005	NUM
ftr-380	607	6	-	-	SYM
ftr-380	607	7	7	7	NUM
ftr-380	607	8	i.r.b	i.r.b	NOUN
ftr-380	607	9	.	.	PUNCT
ftr-380	608	1	528	528	NUM
ftr-380	608	2	(	(	PUNCT
ftr-380	608	3	2/3/05	2/3/05	NUM
ftr-380	608	4	)	)	PUNCT
ftr-380	608	5	(	(	PUNCT
ftr-380	608	6	as	as	SCONJ
ftr-380	608	7	corrected	correct	VERB
ftr-380	608	8	)	)	PUNCT
ftr-380	608	9	.	.	PUNCT
ftr-380	609	1	this	this	DET
ftr-380	609	2	revenue	revenue	NOUN
ftr-380	609	3	procedure	procedure	NOUN
ftr-380	609	4	provides	provide	VERB
ftr-380	609	5	guidance	guidance	NOUN
ftr-380	609	6	on	on	ADP
ftr-380	609	7	how	how	SCONJ
ftr-380	609	8	a	a	DET
ftr-380	609	9	homeowner	homeowner	NOUN
ftr-380	609	10	can	can	AUX
ftr-380	609	11	exclude	exclude	VERB
ftr-380	609	12	gain	gain	NOUN
ftr-380	609	13	on	on	ADP
ftr-380	609	14	the	the	DET
ftr-380	609	15	sale	sale	NOUN
ftr-380	609	16	or	or	CCONJ
ftr-380	609	17	exchange	exchange	NOUN
ftr-380	609	18	of	of	ADP
ftr-380	609	19	a	a	DET
ftr-380	609	20	home	home	NOUN
ftr-380	609	21	under	under	ADP
ftr-380	609	22	§	§	PROPN
ftr-380	609	23	121	121	NUM
ftr-380	609	24	and	and	CCONJ
ftr-380	609	25	also	also	ADV
ftr-380	609	26	defer	defer	VERB
ftr-380	609	27	gain	gain	NOUN
ftr-380	609	28	from	from	ADP
ftr-380	609	29	a	a	DET
ftr-380	609	30	like	like	ADJ
ftr-380	609	31	-	-	PUNCT
ftr-380	609	32	kind	kind	NOUN
ftr-380	609	33	exchange	exchange	NOUN
ftr-380	609	34	on	on	ADP
ftr-380	609	35	the	the	DET
ftr-380	609	36	same	same	ADJ
ftr-380	609	37	property	property	NOUN
ftr-380	609	38	under	under	ADP
ftr-380	609	39	§	§	PROPN
ftr-380	609	40	1031	1031	NUM
ftr-380	609	41	.	.	PUNCT
ftr-380	610	1	this	this	DET
ftr-380	610	2	guidance	guidance	NOUN
ftr-380	610	3	also	also	ADV
ftr-380	610	4	clarifies	clarify	VERB
ftr-380	610	5	that	that	SCONJ
ftr-380	610	6	the	the	DET
ftr-380	610	7	property	property	NOUN
ftr-380	610	8	can	can	AUX
ftr-380	610	9	be	be	AUX
ftr-380	610	10	[	[	X
ftr-380	610	11	vol	vol	NOUN
ftr-380	610	12	.	.	NOUN
ftr-380	611	1	8	8	NUM
ftr-380	611	2	:	:	PUNCT
ftr-380	611	3	si	si	PROPN
ftr-380	611	4	recent	recent	ADJ
ftr-380	611	5	developments	development	NOUN
ftr-380	611	6	in	in	ADP
ftr-380	611	7	federal	federal	ADJ
ftr-380	611	8	income	income	NOUN
ftr-380	611	9	taxation	taxation	NOUN
ftr-380	611	10	used	use	VERB
ftr-380	611	11	consecutively	consecutively	ADV
ftr-380	611	12	or	or	CCONJ
ftr-380	611	13	concurrently	concurrently	ADV
ftr-380	611	14	as	as	ADP
ftr-380	611	15	a	a	DET
ftr-380	611	16	home	home	NOUN
ftr-380	611	17	and	and	CCONJ
ftr-380	611	18	a	a	DET
ftr-380	611	19	business	business	NOUN
ftr-380	611	20	,	,	PUNCT
ftr-380	611	21	i.e.	i.e.	X
ftr-380	611	22	,	,	PUNCT
ftr-380	611	23	use	use	NOUN
ftr-380	611	24	as	as	ADP
ftr-380	611	25	rental	rental	ADJ
ftr-380	611	26	property	property	NOUN
ftr-380	611	27	or	or	CCONJ
ftr-380	611	28	an	an	DET
ftr-380	611	29	office	office	NOUN
ftr-380	611	30	in	in	ADP
ftr-380	611	31	the	the	DET
ftr-380	611	32	home	home	NOUN
ftr-380	611	33	,	,	PUNCT
ftr-380	611	34	respectively	respectively	ADV
ftr-380	611	35	.	.	PUNCT
ftr-380	612	1	detailed	detailed	ADJ
ftr-380	612	2	examples	example	NOUN
ftr-380	612	3	are	be	AUX
ftr-380	612	4	included	include	VERB
ftr-380	612	5	.	.	PUNCT
ftr-380	613	1	2	2	X
ftr-380	613	2	.	.	X
ftr-380	613	3	nonrecognition	nonrecognition	NOUN
ftr-380	613	4	denied	deny	VERB
ftr-380	613	5	caught	catch	VERB
ftr-380	613	6	by	by	ADP
ftr-380	613	7	a	a	DET
ftr-380	613	8	targeted	target	VERB
ftr-380	613	9	anti	anti	ADJ
ftr-380	613	10	-	-	ADJ
ftr-380	613	11	abuse	abuse	ADJ
ftr-380	613	12	rule	rule	NOUN
ftr-380	613	13	.	.	PUNCT
ftr-380	614	1	rev	rev	PROPN
ftr-380	614	2	.	.	PROPN
ftr-380	615	1	rul	rul	PROPN
ftr-380	615	2	.	.	PUNCT
ftr-380	615	3	2002	2002	NUM
ftr-380	615	4	-	-	SYM
ftr-380	615	5	83	83	NUM
ftr-380	615	6	,	,	PUNCT
ftr-380	615	7	2002	2002	NUM
ftr-380	615	8	-	-	SYM
ftr-380	615	9	49	49	NUM
ftr-380	615	10	i.r.b	i.r.b	NOUN
ftr-380	615	11	.	.	PUNCT
ftr-380	616	1	927	927	NUM
ftr-380	616	2	(	(	PUNCT
ftr-380	616	3	11/26/02	11/26/02	NUM
ftr-380	616	4	)	)	PUNCT
ftr-380	616	5	.	.	PUNCT
ftr-380	617	1	individual	individual	ADJ
ftr-380	617	2	a	a	DET
ftr-380	617	3	owned	own	VERB
ftr-380	617	4	highly	highly	ADV
ftr-380	617	5	appreciated	appreciated	ADJ
ftr-380	617	6	real	real	ADJ
ftr-380	617	7	property	property	NOUN
ftr-380	617	8	held	hold	VERB
ftr-380	617	9	for	for	ADP
ftr-380	617	10	investment	investment	NOUN
ftr-380	617	11	(	(	PUNCT
ftr-380	617	12	property	property	NOUN
ftr-380	617	13	1	1	NUM
ftr-380	617	14	)	)	PUNCT
ftr-380	617	15	and	and	CCONJ
ftr-380	617	16	individual	individual	ADJ
ftr-380	617	17	b	b	PROPN
ftr-380	617	18	,	,	PUNCT
ftr-380	617	19	related	relate	VERB
ftr-380	617	20	to	to	ADP
ftr-380	617	21	individual	individual	NOUN
ftr-380	617	22	a	a	PRON
ftr-380	617	23	within	within	ADP
ftr-380	617	24	the	the	DET
ftr-380	617	25	meaning	meaning	NOUN
ftr-380	617	26	in	in	ADP
ftr-380	617	27	§	§	PROPN
ftr-380	617	28	267(b	267(b	PROPN
ftr-380	617	29	)	)	PUNCT
ftr-380	617	30	,	,	PUNCT
ftr-380	617	31	owned	own	VERB
ftr-380	617	32	real	real	ADJ
ftr-380	617	33	property	property	NOUN
ftr-380	617	34	(	(	PUNCT
ftr-380	617	35	property	property	NOUN
ftr-380	617	36	2	2	NUM
ftr-380	617	37	)	)	PUNCT
ftr-380	617	38	,	,	PUNCT
ftr-380	617	39	which	which	PRON
ftr-380	617	40	was	be	AUX
ftr-380	617	41	not	not	PART
ftr-380	617	42	appreciated	appreciate	VERB
ftr-380	617	43	.	.	PUNCT
ftr-380	618	1	in	in	ADP
ftr-380	618	2	a	a	DET
ftr-380	618	3	multiparty	multiparty	NOUN
ftr-380	618	4	like	like	ADP
ftr-380	618	5	-	-	PUNCT
ftr-380	618	6	kind	kind	NOUN
ftr-380	618	7	exchange	exchange	NOUN
ftr-380	618	8	a	a	PRON
ftr-380	618	9	and	and	CCONJ
ftr-380	618	10	b	b	NOUN
ftr-380	618	11	each	each	PRON
ftr-380	618	12	transferred	transfer	VERB
ftr-380	618	13	their	their	PRON
ftr-380	618	14	properties	property	NOUN
ftr-380	618	15	to	to	ADP
ftr-380	618	16	a	a	DET
ftr-380	618	17	qualified	qualified	ADJ
ftr-380	618	18	intermediary	intermediary	NOUN
ftr-380	618	19	.	.	PUNCT
ftr-380	619	1	c	c	X
ftr-380	619	2	,	,	PUNCT
ftr-380	619	3	an	an	DET
ftr-380	619	4	unrelated	unrelated	ADJ
ftr-380	619	5	purchaser	purchaser	NOUN
ftr-380	619	6	of	of	ADP
ftr-380	619	7	property	property	NOUN
ftr-380	619	8	1	1	NUM
ftr-380	619	9	,	,	PUNCT
ftr-380	619	10	transferred	transfer	VERB
ftr-380	619	11	cash	cash	NOUN
ftr-380	619	12	to	to	ADP
ftr-380	619	13	the	the	DET
ftr-380	619	14	qualified	qualified	ADJ
ftr-380	619	15	intermediary	intermediary	NOUN
ftr-380	619	16	,	,	PUNCT
ftr-380	619	17	who	who	PRON
ftr-380	619	18	transferred	transfer	VERB
ftr-380	619	19	property	property	NOUN
ftr-380	619	20	2	2	NUM
ftr-380	619	21	to	to	ADP
ftr-380	619	22	a	a	DET
ftr-380	619	23	,	,	PUNCT
ftr-380	619	24	property	property	NOUN
ftr-380	619	25	1	1	NUM
ftr-380	619	26	to	to	ADP
ftr-380	619	27	c	c	NOUN
ftr-380	619	28	,	,	PUNCT
ftr-380	619	29	and	and	CCONJ
ftr-380	619	30	the	the	DET
ftr-380	619	31	cash	cash	NOUN
ftr-380	619	32	to	to	PART
ftr-380	619	33	b.	b.	VERB
ftr-380	619	34	the	the	DET
ftr-380	619	35	irs	irs	PROPN
ftr-380	619	36	ruled	rule	VERB
ftr-380	619	37	that	that	SCONJ
ftr-380	619	38	pursuant	pursuant	ADV
ftr-380	619	39	to	to	ADP
ftr-380	619	40	§	§	PROPN
ftr-380	619	41	1031(0	1031(0	NUM
ftr-380	619	42	,	,	PUNCT
ftr-380	619	43	a	a	DET
ftr-380	619	44	taxpayer	taxpayer	NOUN
ftr-380	619	45	a	a	PRON
ftr-380	619	46	who	who	PRON
ftr-380	619	47	transfers	transfer	VERB
ftr-380	619	48	relinquished	relinquish	VERB
ftr-380	619	49	property	property	NOUN
ftr-380	619	50	to	to	ADP
ftr-380	619	51	a	a	DET
ftr-380	619	52	qualified	qualified	ADJ
ftr-380	619	53	intermediary	intermediary	NOUN
ftr-380	619	54	in	in	ADP
ftr-380	619	55	exchange	exchange	NOUN
ftr-380	619	56	for	for	ADP
ftr-380	619	57	replacement	replacement	NOUN
ftr-380	619	58	property	property	NOUN
ftr-380	619	59	formerly	formerly	ADV
ftr-380	619	60	owned	own	VERB
ftr-380	619	61	by	by	ADP
ftr-380	619	62	a	a	DET
ftr-380	619	63	related	related	ADJ
ftr-380	619	64	party	party	NOUN
ftr-380	619	65	is	be	AUX
ftr-380	619	66	not	not	PART
ftr-380	619	67	entitled	entitle	VERB
ftr-380	619	68	to	to	ADP
ftr-380	619	69	nonrecognition	nonrecognition	NOUN
ftr-380	619	70	treatment	treatment	NOUN
ftr-380	619	71	under	under	ADP
ftr-380	619	72	§	§	PROPN
ftr-380	619	73	1031	1031	NUM
ftr-380	619	74	(	(	PUNCT
ftr-380	619	75	a	a	X
ftr-380	619	76	)	)	PUNCT
ftr-380	619	77	if	if	SCONJ
ftr-380	619	78	,	,	PUNCT
ftr-380	619	79	as	as	ADP
ftr-380	619	80	part	part	NOUN
ftr-380	619	81	of	of	ADP
ftr-380	619	82	the	the	DET
ftr-380	619	83	transaction	transaction	NOUN
ftr-380	619	84	,	,	PUNCT
ftr-380	619	85	the	the	DET
ftr-380	619	86	related	related	ADJ
ftr-380	619	87	party	party	NOUN
ftr-380	619	88	receives	receive	VERB
ftr-380	619	89	cash	cash	NOUN
ftr-380	619	90	or	or	CCONJ
ftr-380	619	91	other	other	ADJ
ftr-380	619	92	non	non	ADJ
ftr-380	619	93	-	-	ADJ
ftr-380	619	94	like	like	ADJ
ftr-380	619	95	-	-	PUNCT
ftr-380	619	96	kind	kind	NOUN
ftr-380	619	97	property	property	NOUN
ftr-380	619	98	for	for	ADP
ftr-380	619	99	the	the	DET
ftr-380	619	100	replacement	replacement	NOUN
ftr-380	619	101	property	property	NOUN
ftr-380	619	102	.	.	PUNCT
ftr-380	620	1	based	base	VERB
ftr-380	620	2	on	on	ADP
ftr-380	620	3	the	the	DET
ftr-380	620	4	legislative	legislative	ADJ
ftr-380	620	5	history	history	NOUN
ftr-380	620	6	[	[	X
ftr-380	620	7	h.r	h.r	PROPN
ftr-380	620	8	.	.	PROPN
ftr-380	620	9	rep	rep	PROPN
ftr-380	620	10	.	.	PROPN
ftr-380	620	11	no	no	INTJ
ftr-380	620	12	.	.	PUNCT
ftr-380	621	1	101	101	NUM
ftr-380	621	2	-	-	SYM
ftr-380	621	3	247	247	NUM
ftr-380	621	4	at	at	ADP
ftr-380	621	5	1340	1340	NUM
ftr-380	621	6	(	(	PUNCT
ftr-380	621	7	1989	1989	NUM
ftr-380	621	8	)	)	PUNCT
ftr-380	621	9	]	]	PUNCT
ftr-380	621	10	,	,	PUNCT
ftr-380	621	11	the	the	DET
ftr-380	621	12	irs	irs	PROPN
ftr-380	621	13	reasoned	reason	VERB
ftr-380	621	14	that	that	SCONJ
ftr-380	621	15	the	the	DET
ftr-380	621	16	purpose	purpose	NOUN
ftr-380	621	17	of	of	ADP
ftr-380	621	18	§	§	PROPN
ftr-380	621	19	1031	1031	NUM
ftr-380	621	20	(	(	PUNCT
ftr-380	621	21	f	f	X
ftr-380	621	22	)	)	PUNCT
ftr-380	621	23	is	be	AUX
ftr-380	621	24	to	to	PART
ftr-380	621	25	deny	deny	VERB
ftr-380	621	26	nonrecognition	nonrecognition	NOUN
ftr-380	621	27	treatment	treatment	NOUN
ftr-380	621	28	for	for	ADP
ftr-380	621	29	transactions	transaction	NOUN
ftr-380	621	30	in	in	ADP
ftr-380	621	31	which	which	PRON
ftr-380	621	32	related	related	ADJ
ftr-380	621	33	parties	party	NOUN
ftr-380	621	34	make	make	VERB
ftr-380	621	35	like	like	ADP
ftr-380	621	36	-	-	PUNCT
ftr-380	621	37	kind	kind	NOUN
ftr-380	621	38	exchanges	exchange	NOUN
ftr-380	621	39	of	of	ADP
ftr-380	621	40	high	high	ADJ
ftr-380	621	41	basis	basis	NOUN
ftr-380	621	42	property	property	NOUN
ftr-380	621	43	for	for	ADP
ftr-380	621	44	low	low	ADJ
ftr-380	621	45	basis	basis	NOUN
ftr-380	621	46	property	property	NOUN
ftr-380	621	47	in	in	ADP
ftr-380	621	48	anticipation	anticipation	NOUN
ftr-380	621	49	of	of	ADP
ftr-380	621	50	the	the	DET
ftr-380	621	51	sale	sale	NOUN
ftr-380	621	52	of	of	ADP
ftr-380	621	53	the	the	DET
ftr-380	621	54	low	low	ADJ
ftr-380	621	55	basis	basis	NOUN
ftr-380	621	56	property	property	NOUN
ftr-380	621	57	.	.	PUNCT
ftr-380	622	1	accordingly	accordingly	ADV
ftr-380	622	2	,	,	PUNCT
ftr-380	622	3	the	the	DET
ftr-380	622	4	irs	irs	PROPN
ftr-380	622	5	applied	apply	VERB
ftr-380	622	6	§	§	PROPN
ftr-380	622	7	1031	1031	NUM
ftr-380	622	8	(	(	PUNCT
ftr-380	622	9	0(4	0(4	NUM
ftr-380	622	10	)	)	PUNCT
ftr-380	622	11	because	because	SCONJ
ftr-380	622	12	the	the	DET
ftr-380	622	13	multi	multi	ADJ
ftr-380	622	14	-	-	ADJ
ftr-380	622	15	party	party	ADJ
ftr-380	622	16	exchange	exchange	NOUN
ftr-380	622	17	was	be	AUX
ftr-380	622	18	"	"	PUNCT
ftr-380	622	19	part	part	NOUN
ftr-380	622	20	of	of	ADP
ftr-380	622	21	a	a	DET
ftr-380	622	22	transaction	transaction	NOUN
ftr-380	622	23	(	(	PUNCT
ftr-380	622	24	or	or	CCONJ
ftr-380	622	25	a	a	DET
ftr-380	622	26	series	series	NOUN
ftr-380	622	27	of	of	ADP
ftr-380	622	28	transactions	transaction	NOUN
ftr-380	622	29	)	)	PUNCT
ftr-380	622	30	structured	structure	VERB
ftr-380	622	31	to	to	PART
ftr-380	622	32	avoid	avoid	VERB
ftr-380	622	33	the	the	DET
ftr-380	622	34	purposes	purpose	NOUN
ftr-380	622	35	of	of	ADP
ftr-380	622	36	§	§	PROPN
ftr-380	622	37	103	103	NUM
ftr-380	622	38	1(f)(1	1(f)(1	NUM
ftr-380	622	39	)	)	PUNCT
ftr-380	622	40	.	.	PUNCT
ftr-380	622	41	"	"	PUNCT
ftr-380	623	1	a.	a.	NOUN
ftr-380	623	2	reality	reality	NOUN
ftr-380	623	3	overtakes	overtakes	AUX
ftr-380	623	4	rev	rev	PROPN
ftr-380	623	5	.	.	PROPN
ftr-380	624	1	rul	rul	PROPN
ftr-380	624	2	.	.	PUNCT
ftr-380	624	3	2002	2002	NUM
ftr-380	624	4	-	-	SYM
ftr-380	624	5	83	83	NUM
ftr-380	624	6	.	.	PUNCT
ftr-380	625	1	teruya	teruya	NOUN
ftr-380	625	2	brothers	brother	NOUN
ftr-380	625	3	,	,	PUNCT
ftr-380	625	4	ltd	ltd	PROPN
ftr-380	625	5	.	.	PROPN
ftr-380	626	1	v.	v.	PROPN
ftr-380	626	2	commissioner	commissioner	PROPN
ftr-380	626	3	,	,	PUNCT
ftr-380	626	4	124	124	NUM
ftr-380	626	5	t.c	t.c	PROPN
ftr-380	626	6	.	.	PROPN
ftr-380	626	7	45	45	NUM
ftr-380	626	8	(	(	PUNCT
ftr-380	626	9	2/9/05	2/9/05	NUM
ftr-380	626	10	)	)	PUNCT
ftr-380	626	11	.	.	PUNCT
ftr-380	627	1	taxpayer	taxpayer	NOUN
ftr-380	627	2	transferred	transfer	VERB
ftr-380	627	3	properties	property	NOUN
ftr-380	627	4	to	to	ADP
ftr-380	627	5	a	a	DET
ftr-380	627	6	qualified	qualified	ADJ
ftr-380	627	7	intermediary	intermediary	NOUN
ftr-380	627	8	,	,	PUNCT
ftr-380	627	9	who	who	PRON
ftr-380	627	10	sold	sell	VERB
ftr-380	627	11	them	they	PRON
ftr-380	627	12	to	to	ADP
ftr-380	627	13	unrelated	unrelated	ADJ
ftr-380	627	14	third	third	ADJ
ftr-380	627	15	parties	party	NOUN
ftr-380	627	16	and	and	CCONJ
ftr-380	627	17	used	use	VERB
ftr-380	627	18	the	the	DET
ftr-380	627	19	proceeds	proceed	NOUN
ftr-380	627	20	to	to	PART
ftr-380	627	21	purchase	purchase	VERB
ftr-380	627	22	like	like	ADP
ftr-380	627	23	-	-	PUNCT
ftr-380	627	24	kind	kind	NOUN
ftr-380	627	25	replacement	replacement	NOUN
ftr-380	627	26	property	property	NOUN
ftr-380	627	27	from	from	ADP
ftr-380	627	28	a	a	DET
ftr-380	627	29	related	related	ADJ
ftr-380	627	30	party	party	NOUN
ftr-380	627	31	.	.	PUNCT
ftr-380	628	1	judge	judge	PROPN
ftr-380	628	2	thornton	thornton	PROPN
ftr-380	628	3	held	hold	VERB
ftr-380	628	4	that	that	SCONJ
ftr-380	628	5	the	the	DET
ftr-380	628	6	transactions	transaction	NOUN
ftr-380	628	7	were	be	AUX
ftr-380	628	8	economically	economically	ADV
ftr-380	628	9	equivalent	equivalent	ADJ
ftr-380	628	10	to	to	PART
ftr-380	628	11	direct	direct	VERB
ftr-380	628	12	exchanges	exchange	NOUN
ftr-380	628	13	between	between	ADP
ftr-380	628	14	the	the	DET
ftr-380	628	15	taxpayer	taxpayer	NOUN
ftr-380	628	16	and	and	CCONJ
ftr-380	628	17	related	related	ADJ
ftr-380	628	18	party	party	NOUN
ftr-380	628	19	,	,	PUNCT
ftr-380	628	20	followed	follow	VERB
ftr-380	628	21	by	by	ADP
ftr-380	628	22	the	the	DET
ftr-380	628	23	related	relate	VERB
ftr-380	628	24	party	party	NOUN
ftr-380	628	25	's	's	PART
ftr-380	628	26	sale	sale	NOUN
ftr-380	628	27	of	of	ADP
ftr-380	628	28	the	the	DET
ftr-380	628	29	properties	property	NOUN
ftr-380	628	30	to	to	ADP
ftr-380	628	31	unrelated	unrelated	ADJ
ftr-380	628	32	third	third	ADJ
ftr-380	628	33	parties	party	NOUN
ftr-380	628	34	,	,	PUNCT
ftr-380	628	35	and	and	CCONJ
ftr-380	628	36	that	that	SCONJ
ftr-380	628	37	they	they	PRON
ftr-380	628	38	were	be	AUX
ftr-380	628	39	structured	structure	VERB
ftr-380	628	40	to	to	PART
ftr-380	628	41	avoid	avoid	VERB
ftr-380	628	42	the	the	DET
ftr-380	628	43	purposes	purpose	NOUN
ftr-380	628	44	of	of	ADP
ftr-380	628	45	§	§	PROPN
ftr-380	628	46	1031(0	1031(0	NUM
ftr-380	628	47	.	.	PUNCT
ftr-380	629	1	it	it	PRON
ftr-380	629	2	further	far	ADV
ftr-380	629	3	held	hold	VERB
ftr-380	629	4	that	that	SCONJ
ftr-380	629	5	taxpayer	taxpayer	NOUN
ftr-380	629	6	failed	fail	VERB
ftr-380	629	7	to	to	PART
ftr-380	629	8	prove	prove	VERB
ftr-380	629	9	that	that	DET
ftr-380	629	10	avoidance	avoidance	NOUN
ftr-380	629	11	was	be	AUX
ftr-380	629	12	not	not	PART
ftr-380	629	13	one	one	NUM
ftr-380	629	14	of	of	ADP
ftr-380	629	15	the	the	DET
ftr-380	629	16	principal	principal	ADJ
ftr-380	629	17	purposes	purpose	NOUN
ftr-380	629	18	of	of	ADP
ftr-380	629	19	the	the	DET
ftr-380	629	20	transactions	transaction	NOUN
ftr-380	629	21	under	under	ADP
ftr-380	629	22	the	the	DET
ftr-380	629	23	§	§	PROPN
ftr-380	629	24	1031(0(4	1031(0(4	NUM
ftr-380	629	25	)	)	PUNCT
ftr-380	629	26	exception	exception	NOUN
ftr-380	629	27	because	because	SCONJ
ftr-380	629	28	even	even	ADV
ftr-380	629	29	though	though	SCONJ
ftr-380	629	30	more	more	ADJ
ftr-380	629	31	gain	gain	NOUN
ftr-380	629	32	was	be	AUX
ftr-380	629	33	recognized	recognize	VERB
ftr-380	629	34	by	by	ADP
ftr-380	629	35	the	the	DET
ftr-380	629	36	related	related	ADJ
ftr-380	629	37	party	party	NOUN
ftr-380	629	38	on	on	ADP
ftr-380	629	39	some	some	PRON
ftr-380	629	40	of	of	ADP
ftr-380	629	41	the	the	DET
ftr-380	629	42	properties	property	NOUN
ftr-380	629	43	,	,	PUNCT
ftr-380	629	44	the	the	DET
ftr-380	629	45	only	only	ADJ
ftr-380	629	46	tax	tax	NOUN
ftr-380	629	47	consequences	consequence	NOUN
ftr-380	629	48	of	of	ADP
ftr-380	629	49	the	the	DET
ftr-380	629	50	gain	gain	NOUN
ftr-380	629	51	recognition	recognition	NOUN
ftr-380	629	52	were	be	AUX
ftr-380	629	53	reduction	reduction	NOUN
ftr-380	629	54	of	of	ADP
ftr-380	629	55	the	the	DET
ftr-380	629	56	related	relate	VERB
ftr-380	629	57	party	party	NOUN
ftr-380	629	58	's	's	PART
ftr-380	629	59	net	net	ADJ
ftr-380	629	60	operating	operating	NOUN
ftr-380	629	61	loss	loss	NOUN
ftr-380	629	62	as	as	SCONJ
ftr-380	629	63	opposed	oppose	VERB
ftr-380	629	64	to	to	ADP
ftr-380	629	65	current	current	ADJ
ftr-380	629	66	taxation	taxation	NOUN
ftr-380	629	67	for	for	ADP
ftr-380	629	68	taxpayer	taxpayer	NOUN
ftr-380	629	69	.	.	PUNCT
ftr-380	630	1	3	3	X
ftr-380	630	2	.	.	X
ftr-380	630	3	new	new	ADJ
ftr-380	630	4	rules	rule	NOUN
ftr-380	630	5	on	on	ADP
ftr-380	630	6	like	like	ADP
ftr-380	630	7	-	-	PUNCT
ftr-380	630	8	kind	kind	NOUN
ftr-380	630	9	personal	personal	ADJ
ftr-380	630	10	property	property	NOUN
ftr-380	630	11	classes	class	NOUN
ftr-380	630	12	.	.	PUNCT
ftr-380	631	1	t.d	t.d	PROPN
ftr-380	631	2	.	.	PROPN
ftr-380	631	3	9202	9202	NUM
ftr-380	631	4	,	,	PUNCT
ftr-380	631	5	additional	additional	ADJ
ftr-380	631	6	rules	rule	NOUN
ftr-380	631	7	for	for	ADP
ftr-380	631	8	exchanges	exchange	NOUN
ftr-380	631	9	of	of	ADP
ftr-380	631	10	personal	personal	ADJ
ftr-380	631	11	property	property	NOUN
ftr-380	631	12	under	under	ADP
ftr-380	631	13	section	section	NOUN
ftr-380	631	14	1031(a	1031(a	NUM
ftr-380	631	15	)	)	PUNCT
ftr-380	631	16	,	,	PUNCT
ftr-380	631	17	70	70	NUM
ftr-380	631	18	f.r	f.r	NOUN
ftr-380	631	19	.	.	PROPN
ftr-380	631	20	28818	28818	NUM
ftr-380	631	21	(	(	PUNCT
ftr-380	631	22	5/19/05	5/19/05	NUM
ftr-380	631	23	)	)	PUNCT
ftr-380	631	24	.	.	PUNCT
ftr-380	632	1	final	final	ADJ
ftr-380	632	2	regulations	regulation	NOUN
ftr-380	632	3	replace	replace	VERB
ftr-380	632	4	the	the	DET
ftr-380	632	5	use	use	NOUN
ftr-380	632	6	2006	2006	NUM
ftr-380	632	7	]	]	PUNCT
ftr-380	632	8	florida	florida	PROPN
ftr-380	632	9	tax	tax	PROPN
ftr-380	632	10	review	review	NOUN
ftr-380	632	11	of	of	ADP
ftr-380	632	12	the	the	DET
ftr-380	632	13	standard	standard	ADJ
ftr-380	632	14	industrial	industrial	ADJ
ftr-380	632	15	classification	classification	NOUN
ftr-380	632	16	(	(	PUNCT
ftr-380	632	17	sic	sic	ADJ
ftr-380	632	18	)	)	PUNCT
ftr-380	632	19	system	system	NOUN
ftr-380	632	20	with	with	ADP
ftr-380	632	21	the	the	DET
ftr-380	632	22	north	north	ADJ
ftr-380	632	23	american	american	ADJ
ftr-380	632	24	industry	industry	NOUN
ftr-380	632	25	classification	classification	NOUN
ftr-380	632	26	system	system	NOUN
ftr-380	632	27	(	(	PUNCT
ftr-380	632	28	naics	naic	NOUN
ftr-380	632	29	)	)	PUNCT
ftr-380	632	30	for	for	ADP
ftr-380	632	31	taxpayers	taxpayer	NOUN
ftr-380	632	32	that	that	PRON
ftr-380	632	33	engage	engage	VERB
ftr-380	632	34	in	in	ADP
ftr-380	632	35	like	like	ADP
ftr-380	632	36	-	-	PUNCT
ftr-380	632	37	kind	kind	NOUN
ftr-380	632	38	exchanges	exchange	NOUN
ftr-380	632	39	of	of	ADP
ftr-380	632	40	depreciable	depreciable	ADJ
ftr-380	632	41	tangible	tangible	ADJ
ftr-380	632	42	personal	personal	ADJ
ftr-380	632	43	property	property	NOUN
ftr-380	632	44	to	to	PART
ftr-380	632	45	determine	determine	VERB
ftr-380	632	46	what	what	PRON
ftr-380	632	47	properties	property	NOUN
ftr-380	632	48	are	be	AUX
ftr-380	632	49	of	of	ADP
ftr-380	632	50	a	a	DET
ftr-380	632	51	like	like	ADJ
ftr-380	632	52	class	class	NOUN
ftr-380	632	53	for	for	ADP
ftr-380	632	54	purposes	purpose	NOUN
ftr-380	632	55	of	of	ADP
ftr-380	632	56	§	§	PROPN
ftr-380	632	57	1031	1031	NUM
ftr-380	632	58	.	.	PUNCT
ftr-380	632	59	0	0	PUNCT
ftr-380	633	1	the	the	DET
ftr-380	633	2	regulations	regulation	NOUN
ftr-380	633	3	are	be	AUX
ftr-380	633	4	effective	effective	ADJ
ftr-380	633	5	to	to	ADP
ftr-380	633	6	transfers	transfer	NOUN
ftr-380	633	7	of	of	ADP
ftr-380	633	8	property	property	NOUN
ftr-380	633	9	made	make	VERB
ftr-380	633	10	on	on	ADP
ftr-380	633	11	or	or	CCONJ
ftr-380	633	12	after	after	ADP
ftr-380	633	13	8/12/04	8/12/04	NUM
ftr-380	633	14	,	,	PUNCT
ftr-380	633	15	but	but	CCONJ
ftr-380	633	16	may	may	AUX
ftr-380	633	17	be	be	AUX
ftr-380	633	18	elected	elect	VERB
ftr-380	633	19	for	for	ADP
ftr-380	633	20	property	property	NOUN
ftr-380	633	21	transfers	transfer	NOUN
ftr-380	633	22	made	make	VERB
ftr-380	633	23	on	on	ADP
ftr-380	633	24	or	or	CCONJ
ftr-380	633	25	after	after	ADP
ftr-380	633	26	1/1/97	1/1/97	NUM
ftr-380	633	27	(	(	PUNCT
ftr-380	633	28	open	open	ADJ
ftr-380	633	29	years	year	NOUN
ftr-380	633	30	only	only	ADV
ftr-380	633	31	)	)	PUNCT
ftr-380	633	32	.	.	PUNCT
ftr-380	634	1	additionally	additionally	ADV
ftr-380	634	2	,	,	PUNCT
ftr-380	634	3	taxpayers	taxpayer	NOUN
ftr-380	634	4	may	may	AUX
ftr-380	634	5	use	use	VERB
ftr-380	634	6	the	the	DET
ftr-380	634	7	old	old	ADJ
ftr-380	634	8	sic	sic	ADJ
ftr-380	634	9	rules	rule	NOUN
ftr-380	634	10	for	for	ADP
ftr-380	634	11	property	property	NOUN
ftr-380	634	12	transfers	transfer	NOUN
ftr-380	634	13	made	make	VERB
ftr-380	634	14	on	on	ADP
ftr-380	634	15	or	or	CCONJ
ftr-380	634	16	before	before	ADP
ftr-380	634	17	5/19/05	5/19/05	NUM
ftr-380	634	18	.	.	PUNCT
ftr-380	635	1	c.	c.	PROPN
ftr-380	635	2	section	section	PROPN
ftr-380	635	3	1033	1033	NUM
ftr-380	635	4	1	1	NUM
ftr-380	635	5	.	.	PUNCT
ftr-380	636	1	payments	payment	NOUN
ftr-380	636	2	made	make	VERB
ftr-380	636	3	by	by	ADP
ftr-380	636	4	a	a	DET
ftr-380	636	5	state	state	NOUN
ftr-380	636	6	agency	agency	NOUN
ftr-380	636	7	to	to	PART
ftr-380	636	8	reimburse	reimburse	VERB
ftr-380	636	9	losses	loss	NOUN
ftr-380	636	10	that	that	PRON
ftr-380	636	11	a	a	DET
ftr-380	636	12	"	"	PUNCT
ftr-380	636	13	qualifying	qualify	VERB
ftr-380	636	14	business	business	NOUN
ftr-380	636	15	"	"	PUNCT
ftr-380	636	16	incurred	incur	VERB
ftr-380	636	17	for	for	ADP
ftr-380	636	18	damage	damage	NOUN
ftr-380	636	19	or	or	CCONJ
ftr-380	636	20	destruction	destruction	NOUN
ftr-380	636	21	of	of	ADP
ftr-380	636	22	real	real	ADJ
ftr-380	636	23	and	and	CCONJ
ftr-380	636	24	personal	personal	ADJ
ftr-380	636	25	property	property	NOUN
ftr-380	636	26	on	on	ADP
ftr-380	636	27	account	account	NOUN
ftr-380	636	28	of	of	ADP
ftr-380	636	29	a	a	DET
ftr-380	636	30	disaster	disaster	NOUN
ftr-380	636	31	.	.	PUNCT
ftr-380	637	1	rev	rev	PROPN
ftr-380	637	2	.	.	PROPN
ftr-380	638	1	rul	rul	PROPN
ftr-380	638	2	.	.	PUNCT
ftr-380	638	3	2005	2005	NUM
ftr-380	638	4	-	-	SYM
ftr-380	638	5	46	46	NUM
ftr-380	638	6	,	,	PUNCT
ftr-380	638	7	2005	2005	NUM
ftr-380	638	8	-	-	SYM
ftr-380	638	9	30	30	NUM
ftr-380	638	10	i.r.b	i.r.b	NOUN
ftr-380	638	11	.	.	PUNCT
ftr-380	639	1	120	120	NUM
ftr-380	639	2	(	(	PUNCT
ftr-380	639	3	7/8/05	7/8/05	NUM
ftr-380	639	4	)	)	PUNCT
ftr-380	639	5	.	.	PUNCT
ftr-380	640	1	disaster	disaster	NOUN
ftr-380	640	2	relief	relief	NOUN
ftr-380	640	3	grants	grant	NOUN
ftr-380	640	4	under	under	ADP
ftr-380	640	5	a	a	DET
ftr-380	640	6	state	state	NOUN
ftr-380	640	7	reimbursement	reimbursement	NOUN
ftr-380	640	8	program	program	NOUN
ftr-380	640	9	are	be	AUX
ftr-380	640	10	not	not	PART
ftr-380	640	11	excludible	excludible	ADJ
ftr-380	640	12	from	from	ADP
ftr-380	640	13	gross	gross	ADJ
ftr-380	640	14	income	income	NOUN
ftr-380	640	15	under	under	ADP
ftr-380	640	16	the	the	DET
ftr-380	640	17	general	general	ADJ
ftr-380	640	18	welfare	welfare	NOUN
ftr-380	640	19	exclusion	exclusion	NOUN
ftr-380	640	20	,	,	PUNCT
ftr-380	640	21	nor	nor	CCONJ
ftr-380	640	22	as	as	ADP
ftr-380	640	23	a	a	DET
ftr-380	640	24	gift	gift	NOUN
ftr-380	640	25	,	,	PUNCT
ftr-380	640	26	nor	nor	CCONJ
ftr-380	640	27	as	as	ADP
ftr-380	640	28	a	a	DET
ftr-380	640	29	qualified	qualified	ADJ
ftr-380	640	30	disaster	disaster	NOUN
ftr-380	640	31	relief	relief	NOUN
ftr-380	640	32	payment	payment	NOUN
ftr-380	640	33	under	under	ADP
ftr-380	640	34	§	§	PROPN
ftr-380	640	35	139	139	NUM
ftr-380	640	36	,	,	PUNCT
ftr-380	640	37	nor	nor	CCONJ
ftr-380	640	38	as	as	ADP
ftr-380	640	39	a	a	DET
ftr-380	640	40	contribution	contribution	NOUN
ftr-380	640	41	to	to	ADP
ftr-380	640	42	the	the	DET
ftr-380	640	43	capital	capital	NOUN
ftr-380	640	44	of	of	ADP
ftr-380	640	45	a	a	DET
ftr-380	640	46	corporation	corporation	NOUN
ftr-380	640	47	under	under	ADP
ftr-380	640	48	§	§	PROPN
ftr-380	640	49	118	118	NUM
ftr-380	640	50	;	;	PUNCT
ftr-380	640	51	instead	instead	ADV
ftr-380	640	52	,	,	PUNCT
ftr-380	640	53	they	they	PRON
ftr-380	640	54	may	may	AUX
ftr-380	640	55	be	be	AUX
ftr-380	640	56	deferred	defer	VERB
ftr-380	640	57	under	under	ADP
ftr-380	640	58	§	§	PROPN
ftr-380	640	59	1033	1033	NUM
ftr-380	640	60	.	.	PUNCT
ftr-380	641	1	the	the	DET
ftr-380	641	2	payments	payment	NOUN
ftr-380	641	3	are	be	AUX
ftr-380	641	4	included	include	VERB
ftr-380	641	5	in	in	ADP
ftr-380	641	6	amount	amount	NOUN
ftr-380	641	7	realized	realize	VERB
ftr-380	641	8	on	on	ADP
ftr-380	641	9	the	the	DET
ftr-380	641	10	involuntary	involuntary	ADJ
ftr-380	641	11	conversion	conversion	NOUN
ftr-380	641	12	of	of	ADP
ftr-380	641	13	the	the	DET
ftr-380	641	14	property	property	NOUN
ftr-380	641	15	destroyed	destroy	VERB
ftr-380	641	16	and	and	CCONJ
ftr-380	641	17	any	any	DET
ftr-380	641	18	gain	gain	NOUN
ftr-380	641	19	is	be	AUX
ftr-380	641	20	thus	thus	ADV
ftr-380	641	21	eligible	eligible	ADJ
ftr-380	641	22	for	for	ADP
ftr-380	641	23	§	§	PROPN
ftr-380	641	24	1033	1033	NUM
ftr-380	641	25	treatment	treatment	NOUN
ftr-380	641	26	provided	provide	VERB
ftr-380	641	27	that	that	SCONJ
ftr-380	641	28	qualified	qualified	ADJ
ftr-380	641	29	replacement	replacement	NOUN
ftr-380	641	30	property	property	NOUN
ftr-380	641	31	is	be	AUX
ftr-380	641	32	acquired	acquire	VERB
ftr-380	641	33	.	.	PUNCT
ftr-380	642	1	a.	a.	NOUN
ftr-380	642	2	amounts	amount	NOUN
ftr-380	642	3	received	receive	VERB
ftr-380	642	4	from	from	ADP
ftr-380	642	5	employer	employer	NOUN
ftr-380	642	6	may	may	AUX
ftr-380	642	7	be	be	AUX
ftr-380	642	8	excluded	exclude	VERB
ftr-380	642	9	as	as	ADP
ftr-380	642	10	§	§	PROPN
ftr-380	642	11	139	139	NUM
ftr-380	642	12	qualified	qualified	ADJ
ftr-380	642	13	disaster	disaster	NOUN
ftr-380	642	14	relief	relief	NOUN
ftr-380	642	15	;	;	PUNCT
ftr-380	642	16	amounts	amount	NOUN
ftr-380	642	17	received	receive	VERB
ftr-380	642	18	from	from	ADP
ftr-380	642	19	a	a	DET
ftr-380	642	20	state	state	NOUN
ftr-380	642	21	agency	agency	NOUN
ftr-380	642	22	are	be	AUX
ftr-380	642	23	excluded	exclude	VERB
ftr-380	642	24	as	as	ADP
ftr-380	642	25	gifts	gift	NOUN
ftr-380	642	26	.	.	PUNCT
ftr-380	643	1	rev	rev	PROPN
ftr-380	643	2	.	.	PUNCT
ftr-380	644	1	rul	rul	PROPN
ftr-380	644	2	.	.	PUNCT
ftr-380	644	3	2003	2003	NUM
ftr-380	644	4	-	-	SYM
ftr-380	644	5	12	12	NUM
ftr-380	644	6	,	,	PUNCT
ftr-380	644	7	2003	2003	NUM
ftr-380	644	8	-	-	SYM
ftr-380	644	9	3	3	NUM
ftr-380	644	10	i.r.b	i.r.b	NOUN
ftr-380	644	11	.	.	PUNCT
ftr-380	645	1	283	283	NUM
ftr-380	645	2	(	(	PUNCT
ftr-380	645	3	12/19/02	12/19/02	NUM
ftr-380	645	4	)	)	PUNCT
ftr-380	645	5	.	.	PUNCT
ftr-380	646	1	amounts	amount	NOUN
ftr-380	646	2	received	receive	VERB
ftr-380	646	3	by	by	ADP
ftr-380	646	4	an	an	DET
ftr-380	646	5	individual	individual	NOUN
ftr-380	646	6	from	from	ADP
ftr-380	646	7	an	an	DET
ftr-380	646	8	employer	employer	NOUN
ftr-380	646	9	to	to	PART
ftr-380	646	10	reimburse	reimburse	VERB
ftr-380	646	11	the	the	DET
ftr-380	646	12	individual	individual	NOUN
ftr-380	646	13	for	for	ADP
ftr-380	646	14	necessary	necessary	ADJ
ftr-380	646	15	medical	medical	ADJ
ftr-380	646	16	,	,	PUNCT
ftr-380	646	17	temporary	temporary	ADJ
ftr-380	646	18	housing	housing	NOUN
ftr-380	646	19	,	,	PUNCT
ftr-380	646	20	or	or	CCONJ
ftr-380	646	21	transportation	transportation	NOUN
ftr-380	646	22	expenses	expense	NOUN
ftr-380	646	23	incurred	incur	VERB
ftr-380	646	24	as	as	ADP
ftr-380	646	25	a	a	DET
ftr-380	646	26	result	result	NOUN
ftr-380	646	27	of	of	ADP
ftr-380	646	28	a	a	DET
ftr-380	646	29	flood	flood	NOUN
ftr-380	646	30	are	be	AUX
ftr-380	646	31	not	not	PART
ftr-380	646	32	excludable	excludable	ADJ
ftr-380	646	33	as	as	ADP
ftr-380	646	34	a	a	DET
ftr-380	646	35	gift	gift	NOUN
ftr-380	646	36	under	under	ADP
ftr-380	646	37	§	§	PROPN
ftr-380	646	38	102	102	NUM
ftr-380	646	39	,	,	PUNCT
ftr-380	646	40	but	but	CCONJ
ftr-380	646	41	are	be	AUX
ftr-380	646	42	excluded	exclude	VERB
ftr-380	646	43	from	from	ADP
ftr-380	646	44	gross	gross	ADJ
ftr-380	646	45	income	income	NOUN
ftr-380	646	46	as	as	ADP
ftr-380	646	47	qualified	qualified	ADJ
ftr-380	646	48	disaster	disaster	NOUN
ftr-380	646	49	relief	relief	NOUN
ftr-380	646	50	under	under	ADP
ftr-380	646	51	§	§	PROPN
ftr-380	646	52	139	139	NUM
ftr-380	646	53	if	if	SCONJ
ftr-380	646	54	the	the	DET
ftr-380	646	55	flood	flood	NOUN
ftr-380	646	56	was	be	AUX
ftr-380	646	57	a	a	DET
ftr-380	646	58	presidentially	presidentially	NOUN
ftr-380	646	59	declared	declare	VERB
ftr-380	646	60	disaster	disaster	NOUN
ftr-380	646	61	.	.	PUNCT
ftr-380	647	1	similar	similar	ADJ
ftr-380	647	2	amounts	amount	NOUN
ftr-380	647	3	received	receive	VERB
ftr-380	647	4	from	from	ADP
ftr-380	647	5	a	a	DET
ftr-380	647	6	state	state	NOUN
ftr-380	647	7	agency	agency	NOUN
ftr-380	647	8	are	be	AUX
ftr-380	647	9	excludable	excludable	ADJ
ftr-380	647	10	under	under	ADP
ftr-380	647	11	the	the	DET
ftr-380	647	12	administrative	administrative	ADJ
ftr-380	647	13	general	general	ADJ
ftr-380	647	14	welfare	welfare	NOUN
ftr-380	647	15	exclusion	exclusion	NOUN
ftr-380	647	16	;	;	PUNCT
ftr-380	647	17	and	and	CCONJ
ftr-380	647	18	similar	similar	ADJ
ftr-380	647	19	amounts	amount	NOUN
ftr-380	647	20	received	receive	VERB
ftr-380	647	21	from	from	ADP
ftr-380	647	22	a	a	DET
ftr-380	647	23	charity	charity	NOUN
ftr-380	647	24	are	be	AUX
ftr-380	647	25	excluded	exclude	VERB
ftr-380	647	26	under	under	ADP
ftr-380	647	27	§	§	PROPN
ftr-380	647	28	102	102	NUM
ftr-380	647	29	.	.	PUNCT
ftr-380	647	30	iv	iv	X
ftr-380	647	31	.	.	PUNCT
ftr-380	647	32	compensation	compensation	NOUN
ftr-380	647	33	issues	issue	NOUN
ftr-380	647	34	a.	a.	NOUN
ftr-380	647	35	fringe	fringe	NOUN
ftr-380	647	36	benefits	benefit	NOUN
ftr-380	647	37	1	1	NUM
ftr-380	647	38	.	.	PUNCT
ftr-380	648	1	guidance	guidance	NOUN
ftr-380	648	2	on	on	ADP
ftr-380	648	3	health	health	NOUN
ftr-380	648	4	savings	saving	NOUN
ftr-380	648	5	accounts	account	NOUN
ftr-380	648	6	.	.	PUNCT
ftr-380	649	1	notice	notice	VERB
ftr-380	649	2	2004	2004	NUM
ftr-380	649	3	-	-	SYM
ftr-380	649	4	2	2	NUM
ftr-380	649	5	,	,	PUNCT
ftr-380	649	6	2004	2004	NUM
ftr-380	649	7	-	-	SYM
ftr-380	649	8	2	2	NUM
ftr-380	649	9	i.r.b	i.r.b	NOUN
ftr-380	649	10	.	.	PUNCT
ftr-380	650	1	269	269	NUM
ftr-380	650	2	(	(	PUNCT
ftr-380	650	3	12/23/03	12/23/03	NUM
ftr-380	650	4	)	)	PUNCT
ftr-380	650	5	.	.	PUNCT
ftr-380	651	1	the	the	DET
ftr-380	651	2	irs	irs	PROPN
ftr-380	651	3	has	have	AUX
ftr-380	651	4	issued	issue	VERB
ftr-380	651	5	guidance	guidance	NOUN
ftr-380	651	6	in	in	ADP
ftr-380	651	7	q&a	q&a	PROPN
ftr-380	651	8	form	form	NOUN
ftr-380	651	9	on	on	ADP
ftr-380	651	10	health	health	NOUN
ftr-380	651	11	savings	saving	NOUN
ftr-380	651	12	accounts	account	NOUN
ftr-380	651	13	under	under	ADP
ftr-380	651	14	new	new	ADJ
ftr-380	651	15	§	§	PROPN
ftr-380	651	16	223	223	NUM
ftr-380	651	17	(	(	PUNCT
ftr-380	651	18	added	add	VERB
ftr-380	651	19	by	by	ADP
ftr-380	651	20	§	§	PROPN
ftr-380	651	21	1201	1201	NUM
ftr-380	651	22	of	of	ADP
ftr-380	651	23	the	the	DET
ftr-380	651	24	medicare	medicare	PROPN
ftr-380	651	25	prescription	prescription	NOUN
ftr-380	651	26	drug	drug	NOUN
ftr-380	651	27	improvement	improvement	NOUN
ftr-380	651	28	,	,	PUNCT
ftr-380	651	29	and	and	CCONJ
ftr-380	651	30	modernization	modernization	NOUN
ftr-380	651	31	act	act	NOUN
ftr-380	651	32	of	of	ADP
ftr-380	651	33	2003	2003	NUM
ftr-380	651	34	)	)	PUNCT
ftr-380	651	35	.	.	PUNCT
ftr-380	652	1	this	this	DET
ftr-380	652	2	guidance	guidance	NOUN
ftr-380	652	3	provides	provide	VERB
ftr-380	652	4	basic	basic	ADJ
ftr-380	652	5	information	information	NOUN
ftr-380	652	6	about	about	ADP
ftr-380	652	7	hsas	hsa	NOUN
ftr-380	652	8	.	.	PUNCT
ftr-380	653	1	this	this	DET
ftr-380	653	2	new	new	ADJ
ftr-380	653	3	[	[	X
ftr-380	653	4	vol	vol	NOUN
ftr-380	653	5	8	8	NUM
ftr-380	653	6	:	:	PUNCT
ftr-380	653	7	si	si	PROPN
ftr-380	653	8	recent	recent	ADJ
ftr-380	653	9	developments	development	NOUN
ftr-380	653	10	in	in	ADP
ftr-380	653	11	federal	federal	ADJ
ftr-380	653	12	income	income	NOUN
ftr-380	653	13	taxation	taxation	NOUN
ftr-380	653	14	provision	provision	NOUN
ftr-380	653	15	offers	offer	VERB
ftr-380	653	16	health	health	NOUN
ftr-380	653	17	spending	spending	NOUN
ftr-380	653	18	accounts	account	NOUN
ftr-380	653	19	without	without	ADP
ftr-380	653	20	the	the	DET
ftr-380	653	21	"	"	PUNCT
ftr-380	653	22	use	use	NOUN
ftr-380	653	23	it	it	PRON
ftr-380	653	24	or	or	CCONJ
ftr-380	653	25	lose	lose	VERB
ftr-380	653	26	it	it	PRON
ftr-380	653	27	"	"	PUNCT
ftr-380	653	28	requirement	requirement	NOUN
ftr-380	653	29	of	of	ADP
ftr-380	653	30	health	health	NOUN
ftr-380	653	31	fsas	fsa	NOUN
ftr-380	653	32	.	.	PUNCT
ftr-380	654	1	a.	a.	NOUN
ftr-380	654	2	notice	notice	PROPN
ftr-380	654	3	2004	2004	NUM
ftr-380	654	4	-	-	SYM
ftr-380	654	5	23	23	NUM
ftr-380	654	6	,	,	PUNCT
ftr-380	654	7	2004	2004	NUM
ftr-380	654	8	-	-	SYM
ftr-380	654	9	15	15	NUM
ftr-380	654	10	i.r.b	i.r.b	NOUN
ftr-380	654	11	.	.	PUNCT
ftr-380	655	1	725	725	NUM
ftr-380	655	2	(	(	PUNCT
ftr-380	655	3	3/30/04	3/30/04	NUM
ftr-380	655	4	)	)	PUNCT
ftr-380	655	5	.	.	PUNCT
ftr-380	656	1	the	the	DET
ftr-380	656	2	notice	notice	NOUN
ftr-380	656	3	provides	provide	VERB
ftr-380	656	4	a	a	DET
ftr-380	656	5	safe	safe	ADJ
ftr-380	656	6	harbor	harbor	NOUN
ftr-380	656	7	for	for	ADP
ftr-380	656	8	preventive	preventive	ADJ
ftr-380	656	9	care	care	NOUN
ftr-380	656	10	benefits	benefit	NOUN
ftr-380	656	11	allowed	allow	VERB
ftr-380	656	12	to	to	PART
ftr-380	656	13	be	be	AUX
ftr-380	656	14	provided	provide	VERB
ftr-380	656	15	by	by	ADP
ftr-380	656	16	a	a	DET
ftr-380	656	17	high	high	ADJ
ftr-380	656	18	deductible	deductible	ADJ
ftr-380	656	19	health	health	NOUN
ftr-380	656	20	plan	plan	NOUN
ftr-380	656	21	(	(	PUNCT
ftr-380	656	22	"	"	PUNCT
ftr-380	656	23	hdhp	hdhp	NOUN
ftr-380	656	24	"	"	PUNCT
ftr-380	656	25	)	)	PUNCT
ftr-380	656	26	without	without	ADP
ftr-380	656	27	satisfying	satisfy	VERB
ftr-380	656	28	the	the	DET
ftr-380	656	29	§	§	PROPN
ftr-380	656	30	223(c)(2	223(c)(2	NUM
ftr-380	656	31	)	)	PUNCT
ftr-380	656	32	minimum	minimum	ADJ
ftr-380	656	33	deductible	deductible	ADJ
ftr-380	656	34	.	.	PUNCT
ftr-380	657	1	preventive	preventive	ADJ
ftr-380	657	2	care	care	NOUN
ftr-380	657	3	under	under	ADP
ftr-380	657	4	the	the	DET
ftr-380	657	5	safe	safe	ADJ
ftr-380	657	6	harbor	harbor	NOUN
ftr-380	657	7	includes	include	VERB
ftr-380	657	8	"	"	PUNCT
ftr-380	657	9	annual	annual	ADJ
ftr-380	657	10	physicals	physical	NOUN
ftr-380	657	11	"	"	PUNCT
ftr-380	657	12	(	(	PUNCT
ftr-380	657	13	including	include	VERB
ftr-380	657	14	tests	test	NOUN
ftr-380	657	15	and	and	CCONJ
ftr-380	657	16	diagnostic	diagnostic	ADJ
ftr-380	657	17	procedures	procedure	NOUN
ftr-380	657	18	)	)	PUNCT
ftr-380	657	19	,	,	PUNCT
ftr-380	657	20	routine	routine	ADJ
ftr-380	657	21	prenatal	prenatal	ADJ
ftr-380	657	22	and	and	CCONJ
ftr-380	657	23	well	well	ADV
ftr-380	657	24	-	-	PUNCT
ftr-380	657	25	child	child	NOUN
ftr-380	657	26	care	care	NOUN
ftr-380	657	27	,	,	PUNCT
ftr-380	657	28	child	child	NOUN
ftr-380	657	29	and	and	CCONJ
ftr-380	657	30	adult	adult	NOUN
ftr-380	657	31	immunizations	immunization	NOUN
ftr-380	657	32	,	,	PUNCT
ftr-380	657	33	tobacco	tobacco	NOUN
ftr-380	657	34	cessation	cessation	NOUN
ftr-380	657	35	programs	program	NOUN
ftr-380	657	36	,	,	PUNCT
ftr-380	657	37	obesity	obesity	NOUN
ftr-380	657	38	weight	weight	NOUN
ftr-380	657	39	-	-	PUNCT
ftr-380	657	40	loss	loss	NOUN
ftr-380	657	41	programs	program	NOUN
ftr-380	657	42	and	and	CCONJ
ftr-380	657	43	a	a	DET
ftr-380	657	44	long	long	ADJ
ftr-380	657	45	list	list	NOUN
ftr-380	657	46	of	of	ADP
ftr-380	657	47	"	"	PUNCT
ftr-380	657	48	screening	screen	VERB
ftr-380	657	49	services	service	NOUN
ftr-380	657	50	"	"	PUNCT
ftr-380	657	51	(	(	PUNCT
ftr-380	657	52	for	for	ADP
ftr-380	657	53	cancer	cancer	NOUN
ftr-380	657	54	,	,	PUNCT
ftr-380	657	55	heart	heart	NOUN
ftr-380	657	56	and	and	CCONJ
ftr-380	657	57	vascular	vascular	ADJ
ftr-380	657	58	diseases	disease	NOUN
ftr-380	657	59	,	,	PUNCT
ftr-380	657	60	infectious	infectious	ADJ
ftr-380	657	61	diseases	disease	NOUN
ftr-380	657	62	,	,	PUNCT
ftr-380	657	63	mental	mental	ADJ
ftr-380	657	64	health	health	NOUN
ftr-380	657	65	conditions	condition	NOUN
ftr-380	657	66	and	and	CCONJ
ftr-380	657	67	substance	substance	NOUN
ftr-380	657	68	abuse	abuse	NOUN
ftr-380	657	69	,	,	PUNCT
ftr-380	657	70	metabolic	metabolic	NOUN
ftr-380	657	71	,	,	PUNCT
ftr-380	657	72	nutritional	nutritional	ADJ
ftr-380	657	73	and	and	CCONJ
ftr-380	657	74	endocrine	endocrine	ADJ
ftr-380	657	75	conditions	condition	NOUN
ftr-380	657	76	,	,	PUNCT
ftr-380	657	77	musculoskeletal	musculoskeletal	ADJ
ftr-380	657	78	disorders	disorder	NOUN
ftr-380	657	79	,	,	PUNCT
ftr-380	657	80	obstetric	obstetric	ADJ
ftr-380	657	81	and	and	CCONJ
ftr-380	657	82	gynecologic	gynecologic	ADJ
ftr-380	657	83	conditions	condition	NOUN
ftr-380	657	84	,	,	PUNCT
ftr-380	657	85	pediatric	pediatric	ADJ
ftr-380	657	86	conditions	condition	NOUN
ftr-380	657	87	,	,	PUNCT
ftr-380	657	88	and	and	CCONJ
ftr-380	657	89	vision	vision	NOUN
ftr-380	657	90	and	and	CCONJ
ftr-380	657	91	hearing	hear	VERB
ftr-380	657	92	disorders	disorder	NOUN
ftr-380	657	93	)	)	PUNCT
ftr-380	657	94	;	;	PUNCT
ftr-380	657	95	however	however	ADV
ftr-380	657	96	,	,	PUNCT
ftr-380	657	97	it	it	PRON
ftr-380	657	98	does	do	AUX
ftr-380	657	99	not	not	PART
ftr-380	657	100	generally	generally	ADV
ftr-380	657	101	include	include	VERB
ftr-380	657	102	any	any	DET
ftr-380	657	103	service	service	NOUN
ftr-380	657	104	or	or	CCONJ
ftr-380	657	105	benefit	benefit	NOUN
ftr-380	657	106	intended	intend	VERB
ftr-380	657	107	to	to	PART
ftr-380	657	108	treat	treat	VERB
ftr-380	657	109	an	an	DET
ftr-380	657	110	existing	exist	VERB
ftr-380	657	111	illness	illness	NOUN
ftr-380	657	112	,	,	PUNCT
ftr-380	657	113	injury	injury	NOUN
ftr-380	657	114	or	or	CCONJ
ftr-380	657	115	condition	condition	NOUN
ftr-380	657	116	.	.	PUNCT
ftr-380	657	117	0	0	PUNCT
ftr-380	658	1	this	this	DET
ftr-380	658	2	notice	notice	NOUN
ftr-380	658	3	also	also	ADV
ftr-380	658	4	provides	provide	VERB
ftr-380	658	5	that	that	SCONJ
ftr-380	658	6	the	the	DET
ftr-380	658	7	definition	definition	NOUN
ftr-380	658	8	of	of	ADP
ftr-380	658	9	"	"	PUNCT
ftr-380	658	10	preventive	preventive	ADJ
ftr-380	658	11	care	care	NOUN
ftr-380	658	12	"	"	PUNCT
ftr-380	658	13	is	be	AUX
ftr-380	658	14	a	a	DET
ftr-380	658	15	question	question	NOUN
ftr-380	658	16	of	of	ADP
ftr-380	658	17	federal	federal	ADJ
ftr-380	658	18	tax	tax	NOUN
ftr-380	658	19	law	law	NOUN
ftr-380	658	20	,	,	PUNCT
ftr-380	658	21	and	and	CCONJ
ftr-380	658	22	not	not	PART
ftr-380	658	23	a	a	DET
ftr-380	658	24	question	question	NOUN
ftr-380	658	25	of	of	ADP
ftr-380	658	26	state	state	NOUN
ftr-380	658	27	law	law	NOUN
ftr-380	658	28	.	.	PUNCT
ftr-380	659	1	therefore	therefore	ADV
ftr-380	659	2	,	,	PUNCT
ftr-380	659	3	a	a	DET
ftr-380	659	4	service	service	NOUN
ftr-380	659	5	required	require	VERB
ftr-380	659	6	by	by	ADP
ftr-380	659	7	state	state	NOUN
ftr-380	659	8	law	law	NOUN
ftr-380	659	9	to	to	PART
ftr-380	659	10	be	be	AUX
ftr-380	659	11	provided	provide	VERB
ftr-380	659	12	on	on	ADP
ftr-380	659	13	a	a	DET
ftr-380	659	14	first	first	ADJ
ftr-380	659	15	-	-	PUNCT
ftr-380	659	16	dollar	dollar	NOUN
ftr-380	659	17	basis	basis	NOUN
ftr-380	659	18	is	be	AUX
ftr-380	659	19	not	not	PART
ftr-380	659	20	necessarily	necessarily	ADV
ftr-380	659	21	a	a	DET
ftr-380	659	22	"	"	PUNCT
ftr-380	659	23	preventive	preventive	ADJ
ftr-380	659	24	service	service	NOUN
ftr-380	659	25	,	,	PUNCT
ftr-380	659	26	"	"	PUNCT
ftr-380	659	27	and	and	CCONJ
ftr-380	659	28	a	a	DET
ftr-380	659	29	plan	plan	NOUN
ftr-380	659	30	that	that	PRON
ftr-380	659	31	complies	comply	VERB
ftr-380	659	32	with	with	ADP
ftr-380	659	33	state	state	NOUN
ftr-380	659	34	law	law	NOUN
ftr-380	659	35	may	may	AUX
ftr-380	659	36	well	well	ADV
ftr-380	659	37	be	be	AUX
ftr-380	659	38	disqualified	disqualify	VERB
ftr-380	659	39	from	from	ADP
ftr-380	659	40	being	be	AUX
ftr-380	659	41	an	an	DET
ftr-380	659	42	hdhp	hdhp	NOUN
ftr-380	659	43	.	.	PUNCT
ftr-380	660	1	b.	b.	PROPN
ftr-380	660	2	notice	notice	PROPN
ftr-380	660	3	2004	2004	NUM
ftr-380	660	4	-	-	SYM
ftr-380	660	5	43	43	NUM
ftr-380	660	6	,	,	PUNCT
ftr-380	660	7	2004	2004	NUM
ftr-380	660	8	-	-	SYM
ftr-380	660	9	27	27	NUM
ftr-380	660	10	i.r.b	i.r.b	NOUN
ftr-380	660	11	.	.	PUNCT
ftr-380	661	1	10	10	NUM
ftr-380	661	2	(	(	PUNCT
ftr-380	661	3	6/18/04	6/18/04	NUM
ftr-380	661	4	)	)	PUNCT
ftr-380	661	5	.	.	PUNCT
ftr-380	662	1	this	this	DET
ftr-380	662	2	notice	notice	NOUN
ftr-380	662	3	provides	provide	VERB
ftr-380	662	4	transition	transition	NOUN
ftr-380	662	5	relief	relief	NOUN
ftr-380	662	6	for	for	ADP
ftr-380	662	7	plans	plan	NOUN
ftr-380	662	8	that	that	PRON
ftr-380	662	9	include	include	VERB
ftr-380	662	10	statemandated	statemandate	VERB
ftr-380	662	11	first	first	ADJ
ftr-380	662	12	-	-	PUNCT
ftr-380	662	13	dollar	dollar	NOUN
ftr-380	662	14	coverage	coverage	NOUN
ftr-380	662	15	.	.	PUNCT
ftr-380	663	1	these	these	DET
ftr-380	663	2	plans	plan	NOUN
ftr-380	663	3	would	would	AUX
ftr-380	663	4	not	not	PART
ftr-380	663	5	be	be	AUX
ftr-380	663	6	disqualified	disqualify	VERB
ftr-380	663	7	for	for	ADP
ftr-380	663	8	that	that	DET
ftr-380	663	9	reason	reason	NOUN
ftr-380	663	10	alone	alone	ADJ
ftr-380	663	11	for	for	ADP
ftr-380	663	12	months	month	NOUN
ftr-380	663	13	before	before	ADP
ftr-380	663	14	1/1/06	1/1/06	NUM
ftr-380	663	15	,	,	PUNCT
ftr-380	663	16	provided	provide	VERB
ftr-380	663	17	that	that	SCONJ
ftr-380	663	18	the	the	DET
ftr-380	663	19	state	state	NOUN
ftr-380	663	20	law	law	NOUN
ftr-380	663	21	was	be	AUX
ftr-380	663	22	in	in	ADP
ftr-380	663	23	effect	effect	NOUN
ftr-380	663	24	on	on	ADP
ftr-380	663	25	1/1/04	1/1/04	NUM
ftr-380	663	26	.	.	PUNCT
ftr-380	664	1	c.	c.	NOUN
ftr-380	664	2	transition	transition	NOUN
ftr-380	664	3	relief	relief	NOUN
ftr-380	664	4	for	for	ADP
ftr-380	664	5	plans	plan	NOUN
ftr-380	664	6	with	with	ADP
ftr-380	664	7	noncalendar	noncalendar	NOUN
ftr-380	664	8	year	year	NOUN
ftr-380	664	9	renewal	renewal	NOUN
ftr-380	664	10	dates	date	NOUN
ftr-380	664	11	.	.	PUNCT
ftr-380	665	1	notice	notice	VERB
ftr-380	665	2	2005	2005	NUM
ftr-380	665	3	-	-	SYM
ftr-380	665	4	83	83	NUM
ftr-380	665	5	,	,	PUNCT
ftr-380	665	6	2005	2005	NUM
ftr-380	665	7	-	-	SYM
ftr-380	665	8	49	49	NUM
ftr-380	665	9	i.r.b	i.r.b	NOUN
ftr-380	665	10	.	.	PUNCT
ftr-380	666	1	1075	1075	NUM
ftr-380	666	2	(	(	PUNCT
ftr-380	666	3	11/8/05	11/8/05	NUM
ftr-380	666	4	)	)	PUNCT
ftr-380	666	5	.	.	PUNCT
ftr-380	667	1	this	this	DET
ftr-380	667	2	notice	notice	NOUN
ftr-380	667	3	permits	permit	VERB
ftr-380	667	4	the	the	DET
ftr-380	667	5	notice	notice	NOUN
ftr-380	667	6	2004	2004	NUM
ftr-380	667	7	-	-	SYM
ftr-380	667	8	43	43	NUM
ftr-380	667	9	period	period	NOUN
ftr-380	667	10	to	to	PART
ftr-380	667	11	extend	extend	VERB
ftr-380	667	12	beyond	beyond	ADP
ftr-380	667	13	12/31/05	12/31/05	PROPN
ftr-380	667	14	until	until	ADP
ftr-380	667	15	the	the	DET
ftr-380	667	16	plan	plan	NOUN
ftr-380	667	17	's	's	PART
ftr-380	667	18	next	next	ADJ
ftr-380	667	19	renewal	renewal	NOUN
ftr-380	667	20	date	date	NOUN
ftr-380	667	21	(	(	PUNCT
ftr-380	667	22	but	but	CCONJ
ftr-380	667	23	not	not	PART
ftr-380	667	24	beyond	beyond	ADP
ftr-380	667	25	12/31/06	12/31/06	NUM
ftr-380	667	26	)	)	PUNCT
ftr-380	667	27	because	because	SCONJ
ftr-380	667	28	health	health	NOUN
ftr-380	667	29	plans	plan	NOUN
ftr-380	667	30	may	may	AUX
ftr-380	667	31	not	not	PART
ftr-380	667	32	reduce	reduce	VERB
ftr-380	667	33	existing	exist	VERB
ftr-380	667	34	benefits	benefit	NOUN
ftr-380	667	35	before	before	ADP
ftr-380	667	36	the	the	DET
ftr-380	667	37	plan	plan	NOUN
ftr-380	667	38	's	's	PART
ftr-380	667	39	renewal	renewal	NOUN
ftr-380	667	40	date	date	NOUN
ftr-380	667	41	.	.	PUNCT
ftr-380	668	1	d.	d.	PROPN
ftr-380	668	2	notice	notice	VERB
ftr-380	668	3	2004	2004	NUM
ftr-380	668	4	-	-	SYM
ftr-380	668	5	50	50	NUM
ftr-380	668	6	,	,	PUNCT
ftr-380	668	7	2004	2004	NUM
ftr-380	668	8	-	-	SYM
ftr-380	668	9	33	33	NUM
ftr-380	668	10	i.r.b	i.r.b	NOUN
ftr-380	668	11	.	.	PUNCT
ftr-380	669	1	196	196	NUM
ftr-380	669	2	(	(	PUNCT
ftr-380	669	3	7/23/04	7/23/04	NUM
ftr-380	669	4	)	)	PUNCT
ftr-380	669	5	.	.	PUNCT
ftr-380	670	1	this	this	DET
ftr-380	670	2	notice	notice	NOUN
ftr-380	670	3	provides	provide	VERB
ftr-380	670	4	that	that	SCONJ
ftr-380	670	5	any	any	DET
ftr-380	670	6	treatment	treatment	NOUN
ftr-380	670	7	that	that	PRON
ftr-380	670	8	is	be	AUX
ftr-380	670	9	incidental	incidental	ADJ
ftr-380	670	10	or	or	CCONJ
ftr-380	670	11	ancillary	ancillary	ADJ
ftr-380	670	12	to	to	ADP
ftr-380	670	13	a	a	DET
ftr-380	670	14	preventive	preventive	ADJ
ftr-380	670	15	care	care	NOUN
ftr-380	670	16	service	service	NOUN
ftr-380	670	17	or	or	CCONJ
ftr-380	670	18	screening	screening	NOUN
ftr-380	670	19	described	describe	VERB
ftr-380	670	20	in	in	ADP
ftr-380	670	21	notice	notice	NOUN
ftr-380	670	22	200423	200423	NUM
ftr-380	670	23	also	also	ADV
ftr-380	670	24	falls	fall	VERB
ftr-380	670	25	within	within	ADP
ftr-380	670	26	the	the	DET
ftr-380	670	27	safe	safe	ADJ
ftr-380	670	28	harbor	harbor	NOUN
ftr-380	670	29	for	for	ADP
ftr-380	670	30	preventive	preventive	ADJ
ftr-380	670	31	care	care	NOUN
ftr-380	670	32	.	.	PUNCT
ftr-380	671	1	e.	e.	PROPN
ftr-380	671	2	notice	notice	PROPN
ftr-380	671	3	2004	2004	NUM
ftr-380	671	4	-	-	SYM
ftr-380	671	5	25	25	NUM
ftr-380	671	6	,	,	PUNCT
ftr-380	671	7	2004	2004	NUM
ftr-380	671	8	-	-	SYM
ftr-380	671	9	15	15	NUM
ftr-380	671	10	i.r.b	i.r.b	NOUN
ftr-380	671	11	.	.	PUNCT
ftr-380	672	1	727	727	NUM
ftr-380	672	2	(	(	PUNCT
ftr-380	672	3	3/30/04	3/30/04	NUM
ftr-380	672	4	)	)	PUNCT
ftr-380	672	5	.	.	PUNCT
ftr-380	673	1	this	this	DET
ftr-380	673	2	notice	notice	NOUN
ftr-380	673	3	provides	provide	VERB
ftr-380	673	4	general	general	ADJ
ftr-380	673	5	transition	transition	NOUN
ftr-380	673	6	relief	relief	NOUN
ftr-380	673	7	for	for	ADP
ftr-380	673	8	2004	2004	NUM
ftr-380	673	9	from	from	ADP
ftr-380	673	10	the	the	DET
ftr-380	673	11	rule	rule	NOUN
ftr-380	673	12	that	that	SCONJ
ftr-380	673	13	medical	medical	ADJ
ftr-380	673	14	expenses	expense	NOUN
ftr-380	673	15	may	may	AUX
ftr-380	673	16	be	be	AUX
ftr-380	673	17	paid	pay	VERB
ftr-380	673	18	or	or	CCONJ
ftr-380	673	19	reimbursed	reimburse	VERB
ftr-380	673	20	by	by	ADP
ftr-380	673	21	an	an	DET
ftr-380	673	22	hsa	hsa	PROPN
ftr-380	673	23	only	only	ADV
ftr-380	673	24	if	if	SCONJ
ftr-380	673	25	2006	2006	NUM
ftr-380	673	26	]	]	X
ftr-380	673	27	florida	florida	PROPN
ftr-380	673	28	tax	tax	PROPN
ftr-380	673	29	review	review	NOUN
ftr-380	673	30	they	they	PRON
ftr-380	673	31	were	be	AUX
ftr-380	673	32	incurred	incur	VERB
ftr-380	673	33	after	after	SCONJ
ftr-380	673	34	the	the	DET
ftr-380	673	35	hsa	hsa	PROPN
ftr-380	673	36	had	have	AUX
ftr-380	673	37	been	be	AUX
ftr-380	673	38	established	establish	VERB
ftr-380	673	39	for	for	ADP
ftr-380	673	40	eligible	eligible	ADJ
ftr-380	673	41	individuals	individual	NOUN
ftr-380	673	42	who	who	PRON
ftr-380	673	43	establish	establish	VERB
ftr-380	673	44	an	an	DET
ftr-380	673	45	hsa	hsa	PROPN
ftr-380	673	46	before	before	ADP
ftr-380	673	47	4/16/05	4/16/05	PROPN
ftr-380	673	48	.	.	PUNCT
ftr-380	674	1	f.	f.	PROPN
ftr-380	675	1	the	the	DET
ftr-380	675	2	inability	inability	NOUN
ftr-380	675	3	to	to	PART
ftr-380	675	4	get	get	VERB
ftr-380	675	5	general	general	ADJ
ftr-380	675	6	prescription	prescription	NOUN
ftr-380	675	7	drug	drug	NOUN
ftr-380	675	8	coverage	coverage	NOUN
ftr-380	675	9	is	be	AUX
ftr-380	675	10	the	the	DET
ftr-380	675	11	sticking	sticking	NOUN
ftr-380	675	12	point	point	NOUN
ftr-380	675	13	for	for	ADP
ftr-380	675	14	many	many	ADJ
ftr-380	675	15	potential	potential	ADJ
ftr-380	675	16	users	user	NOUN
ftr-380	675	17	of	of	ADP
ftr-380	675	18	hsas	hsa	NOUN
ftr-380	675	19	.	.	PUNCT
ftr-380	676	1	rev	rev	PROPN
ftr-380	676	2	.	.	PUNCT
ftr-380	676	3	rul	rul	PROPN
ftr-380	676	4	.	.	PUNCT
ftr-380	677	1	2004	2004	NUM
ftr-380	677	2	-	-	SYM
ftr-380	677	3	38	38	NUM
ftr-380	677	4	,	,	PUNCT
ftr-380	677	5	2004	2004	NUM
ftr-380	677	6	-	-	SYM
ftr-380	677	7	15	15	NUM
ftr-380	677	8	i.r.b	i.r.b	NOUN
ftr-380	677	9	.	.	PUNCT
ftr-380	678	1	717	717	NUM
ftr-380	678	2	(	(	PUNCT
ftr-380	678	3	3/30/04	3/30/04	NUM
ftr-380	678	4	)	)	PUNCT
ftr-380	678	5	.	.	PUNCT
ftr-380	679	1	an	an	DET
ftr-380	679	2	individual	individual	NOUN
ftr-380	679	3	who	who	PRON
ftr-380	679	4	had	have	VERB
ftr-380	679	5	prescription	prescription	NOUN
ftr-380	679	6	drug	drug	NOUN
ftr-380	679	7	coverage	coverage	NOUN
ftr-380	679	8	that	that	PRON
ftr-380	679	9	was	be	AUX
ftr-380	679	10	not	not	PART
ftr-380	679	11	subject	subject	ADJ
ftr-380	679	12	to	to	ADP
ftr-380	679	13	the	the	DET
ftr-380	679	14	annual	annual	ADJ
ftr-380	679	15	deductible	deductible	NOUN
ftr-380	679	16	of	of	ADP
ftr-380	679	17	the	the	DET
ftr-380	679	18	hdhp	hdhp	NOUN
ftr-380	679	19	is	be	AUX
ftr-380	679	20	not	not	PART
ftr-380	679	21	eligible	eligible	ADJ
ftr-380	679	22	to	to	PART
ftr-380	679	23	make	make	VERB
ftr-380	679	24	contributions	contribution	NOUN
ftr-380	679	25	to	to	ADP
ftr-380	679	26	(	(	PUNCT
ftr-380	679	27	or	or	CCONJ
ftr-380	679	28	have	have	VERB
ftr-380	679	29	his	his	PRON
ftr-380	679	30	employer	employer	NOUN
ftr-380	679	31	make	make	VERB
ftr-380	679	32	contributions	contribution	NOUN
ftr-380	679	33	to	to	ADP
ftr-380	679	34	)	)	PUNCT
ftr-380	679	35	an	an	DET
ftr-380	679	36	hsa	hsa	PROPN
ftr-380	679	37	.	.	PUNCT
ftr-380	679	38	g.	g.	PROPN
ftr-380	679	39	rev	rev	PROPN
ftr-380	679	40	.	.	PROPN
ftr-380	679	41	proc	proc	PROPN
ftr-380	679	42	.	.	PUNCT
ftr-380	680	1	2004	2004	NUM
ftr-380	680	2	-	-	SYM
ftr-380	680	3	22	22	NUM
ftr-380	680	4	,	,	PUNCT
ftr-380	680	5	2004	2004	NUM
ftr-380	680	6	-	-	SYM
ftr-380	680	7	15	15	NUM
ftr-380	680	8	i.r.b	i.r.b	NOUN
ftr-380	680	9	.	.	PUNCT
ftr-380	681	1	727	727	NUM
ftr-380	681	2	(	(	PUNCT
ftr-380	681	3	3/30/04	3/30/04	NUM
ftr-380	681	4	)	)	PUNCT
ftr-380	681	5	.	.	PUNCT
ftr-380	682	1	this	this	DET
ftr-380	682	2	revenue	revenue	NOUN
ftr-380	682	3	procedure	procedure	NOUN
ftr-380	682	4	provides	provide	VERB
ftr-380	682	5	transition	transition	NOUN
ftr-380	682	6	relief	relief	NOUN
ftr-380	682	7	for	for	ADP
ftr-380	682	8	the	the	DET
ftr-380	682	9	months	month	NOUN
ftr-380	682	10	before	before	ADP
ftr-380	682	11	2006	2006	NUM
ftr-380	682	12	for	for	ADP
ftr-380	682	13	an	an	DET
ftr-380	682	14	individual	individual	NOUN
ftr-380	682	15	who	who	PRON
ftr-380	682	16	is	be	AUX
ftr-380	682	17	covered	cover	VERB
ftr-380	682	18	by	by	ADP
ftr-380	682	19	both	both	CCONJ
ftr-380	682	20	an	an	DET
ftr-380	682	21	hdhp	hdhp	NOUN
ftr-380	682	22	and	and	CCONJ
ftr-380	682	23	a	a	DET
ftr-380	682	24	separate	separate	ADJ
ftr-380	682	25	plan	plan	NOUN
ftr-380	682	26	or	or	CCONJ
ftr-380	682	27	rider	rider	NOUN
ftr-380	682	28	that	that	PRON
ftr-380	682	29	provides	provide	VERB
ftr-380	682	30	drug	drug	NOUN
ftr-380	682	31	benefits	benefit	NOUN
ftr-380	682	32	on	on	ADP
ftr-380	682	33	a	a	DET
ftr-380	682	34	co	co	NOUN
ftr-380	682	35	-	-	NOUN
ftr-380	682	36	pay	pay	VERB
ftr-380	682	37	basis	basis	NOUN
ftr-380	682	38	or	or	CCONJ
ftr-380	682	39	in	in	ADP
ftr-380	682	40	some	some	DET
ftr-380	682	41	other	other	ADJ
ftr-380	682	42	manner	manner	NOUN
ftr-380	682	43	before	before	SCONJ
ftr-380	682	44	the	the	DET
ftr-380	682	45	minimum	minimum	ADJ
ftr-380	682	46	annual	annual	ADJ
ftr-380	682	47	deductible	deductible	NOUN
ftr-380	682	48	of	of	ADP
ftr-380	682	49	the	the	DET
ftr-380	682	50	hdhp	hdhp	NOUN
ftr-380	682	51	is	be	AUX
ftr-380	682	52	met	meet	VERB
ftr-380	682	53	.	.	PUNCT
ftr-380	683	1	h.	h.	PROPN
ftr-380	683	2	rev	rev	PROPN
ftr-380	683	3	.	.	PROPN
ftr-380	683	4	rul	rul	PROPN
ftr-380	683	5	.	.	PUNCT
ftr-380	683	6	2004	2004	NUM
ftr-380	683	7	-	-	SYM
ftr-380	683	8	45	45	NUM
ftr-380	683	9	,	,	PUNCT
ftr-380	683	10	2004	2004	NUM
ftr-380	683	11	-	-	SYM
ftr-380	683	12	22	22	NUM
ftr-380	683	13	i.r.b	i.r.b	NOUN
ftr-380	683	14	.	.	PUNCT
ftr-380	684	1	971	971	NUM
ftr-380	684	2	(	(	PUNCT
ftr-380	684	3	5/11/04	5/11/04	NUM
ftr-380	684	4	)	)	PUNCT
ftr-380	684	5	.	.	PUNCT
ftr-380	685	1	this	this	DET
ftr-380	685	2	ruling	ruling	NOUN
ftr-380	685	3	provides	provide	VERB
ftr-380	685	4	guidance	guidance	NOUN
ftr-380	685	5	on	on	ADP
ftr-380	685	6	the	the	DET
ftr-380	685	7	interactions	interaction	NOUN
ftr-380	685	8	of	of	ADP
ftr-380	685	9	the	the	DET
ftr-380	685	10	hsa	hsa	PROPN
ftr-380	685	11	rules	rule	NOUN
ftr-380	685	12	with	with	ADP
ftr-380	685	13	the	the	DET
ftr-380	685	14	rules	rule	NOUN
ftr-380	685	15	concerning	concern	VERB
ftr-380	685	16	health	health	NOUN
ftr-380	685	17	flexible	flexible	ADJ
ftr-380	685	18	spending	spending	NOUN
ftr-380	685	19	arrangements	arrangement	NOUN
ftr-380	685	20	(	(	PUNCT
ftr-380	685	21	"	"	PUNCT
ftr-380	685	22	health	health	PROPN
ftr-380	685	23	fsa	fsa	PROPN
ftr-380	685	24	"	"	PUNCT
ftr-380	685	25	)	)	PUNCT
ftr-380	686	1	(	(	PUNCT
ftr-380	686	2	under	under	ADP
ftr-380	686	3	prop	prop	NOUN
ftr-380	686	4	.	.	PUNCT
ftr-380	687	1	reg	reg	NOUN
ftr-380	687	2	.	.	PUNCT
ftr-380	688	1	§	§	PROPN
ftr-380	688	2	1.125	1.125	NUM
ftr-380	688	3	-	-	SYM
ftr-380	688	4	1	1	NUM
ftr-380	688	5	,	,	PUNCT
ftr-380	688	6	q&a	q&a	PROPN
ftr-380	688	7	7	7	NUM
ftr-380	688	8	)	)	PUNCT
ftr-380	688	9	and	and	CCONJ
ftr-380	688	10	health	health	NOUN
ftr-380	688	11	reimbursement	reimbursement	NOUN
ftr-380	688	12	arrangements	arrangement	NOUN
ftr-380	688	13	(	(	PUNCT
ftr-380	688	14	"	"	PUNCT
ftr-380	688	15	hra	hra	PROPN
ftr-380	688	16	"	"	PUNCT
ftr-380	688	17	)	)	PUNCT
ftr-380	688	18	(	(	PUNCT
ftr-380	688	19	under	under	ADP
ftr-380	688	20	notice	notice	NOUN
ftr-380	688	21	2002	2002	NUM
ftr-380	688	22	-	-	SYM
ftr-380	688	23	45	45	NUM
ftr-380	688	24	,	,	PUNCT
ftr-380	688	25	2002	2002	NUM
ftr-380	688	26	-	-	SYM
ftr-380	688	27	2	2	NUM
ftr-380	688	28	c.b	c.b	PROPN
ftr-380	688	29	.	.	PROPN
ftr-380	688	30	93	93	NUM
ftr-380	688	31	)	)	PUNCT
ftr-380	688	32	.	.	PUNCT
ftr-380	689	1	an	an	DET
ftr-380	689	2	individual	individual	NOUN
ftr-380	689	3	can	can	AUX
ftr-380	689	4	be	be	AUX
ftr-380	689	5	eligible	eligible	ADJ
ftr-380	689	6	for	for	ADP
ftr-380	689	7	making	make	VERB
ftr-380	689	8	hsa	hsa	PROPN
ftr-380	689	9	contributions	contribution	NOUN
ftr-380	689	10	while	while	SCONJ
ftr-380	689	11	being	be	AUX
ftr-380	689	12	covered	cover	VERB
ftr-380	689	13	by	by	ADP
ftr-380	689	14	a	a	DET
ftr-380	689	15	limited	limited	ADJ
ftr-380	689	16	-	-	PUNCT
ftr-380	689	17	purpose	purpose	NOUN
ftr-380	689	18	health	health	PROPN
ftr-380	689	19	fsa	fsa	PROPN
ftr-380	689	20	or	or	CCONJ
ftr-380	689	21	hra	hra	PROPN
ftr-380	689	22	,	,	PUNCT
ftr-380	689	23	a	a	DET
ftr-380	689	24	suspended	suspend	VERB
ftr-380	689	25	hra	hra	PROPN
ftr-380	689	26	,	,	PUNCT
ftr-380	689	27	a	a	DET
ftr-380	689	28	postdeductible	postdeductible	ADJ
ftr-380	689	29	health	health	NOUN
ftr-380	689	30	fsa	fsa	PROPN
ftr-380	689	31	or	or	CCONJ
ftr-380	689	32	hra	hra	PROPN
ftr-380	689	33	,	,	PUNCT
ftr-380	689	34	or	or	CCONJ
ftr-380	689	35	a	a	DET
ftr-380	689	36	retirement	retirement	NOUN
ftr-380	689	37	hra	hra	PROPN
ftr-380	689	38	.	.	PROPN
ftr-380	690	1	2	2	NUM
ftr-380	690	2	.	.	X
ftr-380	690	3	notice	notice	VERB
ftr-380	690	4	2005	2005	NUM
ftr-380	690	5	-	-	SYM
ftr-380	690	6	8	8	NUM
ftr-380	690	7	,	,	PUNCT
ftr-380	690	8	2005	2005	NUM
ftr-380	690	9	-	-	SYM
ftr-380	690	10	4	4	NUM
ftr-380	690	11	i.r.b	i.r.b	NOUN
ftr-380	690	12	.	.	PUNCT
ftr-380	691	1	368	368	NUM
ftr-380	691	2	(	(	PUNCT
ftr-380	691	3	1/24/05	1/24/05	NUM
ftr-380	691	4	)	)	PUNCT
ftr-380	691	5	.	.	PUNCT
ftr-380	692	1	this	this	DET
ftr-380	692	2	notice	notice	NOUN
ftr-380	692	3	provides	provide	VERB
ftr-380	692	4	guidance	guidance	NOUN
ftr-380	692	5	regarding	regard	VERB
ftr-380	692	6	a	a	DET
ftr-380	692	7	partnership	partnership	NOUN
ftr-380	692	8	's	's	PART
ftr-380	692	9	contributions	contribution	NOUN
ftr-380	692	10	to	to	ADP
ftr-380	692	11	a	a	DET
ftr-380	692	12	partner	partner	NOUN
ftr-380	692	13	's	's	PART
ftr-380	692	14	hsa	hsa	PROPN
ftr-380	692	15	and	and	CCONJ
ftr-380	692	16	an	an	DET
ftr-380	692	17	s	s	NOUN
ftr-380	692	18	corporation	corporation	NOUN
ftr-380	692	19	's	's	PART
ftr-380	692	20	contributions	contribution	NOUN
ftr-380	692	21	to	to	ADP
ftr-380	692	22	a	a	DET
ftr-380	692	23	2	2	NUM
ftr-380	692	24	-	-	PUNCT
ftr-380	692	25	percent	percent	NOUN
ftr-380	692	26	shareholder	shareholder	NOUN
ftr-380	692	27	-	-	PUNCT
ftr-380	692	28	employee	employee	NOUN
ftr-380	692	29	's	's	PART
ftr-380	692	30	hsa	hsa	NOUN
ftr-380	692	31	.	.	PUNCT
ftr-380	693	1	generally	generally	ADV
ftr-380	693	2	,	,	PUNCT
ftr-380	693	3	the	the	DET
ftr-380	693	4	contributions	contribution	NOUN
ftr-380	693	5	are	be	AUX
ftr-380	693	6	included	include	VERB
ftr-380	693	7	in	in	ADP
ftr-380	693	8	the	the	DET
ftr-380	693	9	income	income	NOUN
ftr-380	693	10	of	of	ADP
ftr-380	693	11	the	the	DET
ftr-380	693	12	partner	partner	NOUN
ftr-380	693	13	or	or	CCONJ
ftr-380	693	14	shareholder	shareholder	NOUN
ftr-380	693	15	-	-	PUNCT
ftr-380	693	16	employee	employee	NOUN
ftr-380	693	17	and	and	CCONJ
ftr-380	693	18	are	be	AUX
ftr-380	693	19	deductible	deductible	ADJ
ftr-380	693	20	by	by	ADP
ftr-380	693	21	him	he	PRON
ftr-380	693	22	or	or	CCONJ
ftr-380	693	23	her	she	PRON
ftr-380	693	24	as	as	ADP
ftr-380	693	25	hsa	hsa	PROPN
ftr-380	693	26	contributions	contribution	NOUN
ftr-380	693	27	.	.	PUNCT
ftr-380	694	1	a.	a.	PROPN
ftr-380	694	2	rev	rev	PROPN
ftr-380	694	3	.	.	PROPN
ftr-380	694	4	rul	rul	PROPN
ftr-380	694	5	2005	2005	NUM
ftr-380	694	6	-	-	SYM
ftr-380	694	7	25	25	NUM
ftr-380	694	8	,	,	PUNCT
ftr-380	694	9	2005	2005	NUM
ftr-380	694	10	-	-	SYM
ftr-380	694	11	18	18	NUM
ftr-380	694	12	i.r.b	i.r.b	NOUN
ftr-380	694	13	.	.	PUNCT
ftr-380	695	1	971	971	NUM
ftr-380	695	2	(	(	PUNCT
ftr-380	695	3	4/13/05	4/13/05	NUM
ftr-380	695	4	)	)	PUNCT
ftr-380	695	5	.	.	PUNCT
ftr-380	696	1	a	a	DET
ftr-380	696	2	married	married	ADJ
ftr-380	696	3	individual	individual	NOUN
ftr-380	696	4	who	who	PRON
ftr-380	696	5	otherwise	otherwise	ADV
ftr-380	696	6	qualified	qualify	VERB
ftr-380	696	7	as	as	ADP
ftr-380	696	8	an	an	DET
ftr-380	696	9	eligible	eligible	ADJ
ftr-380	696	10	individual	individual	NOUN
ftr-380	696	11	under	under	ADP
ftr-380	696	12	§	§	PROPN
ftr-380	696	13	223(c)(1)(a	223(c)(1)(a	NUM
ftr-380	696	14	)	)	PUNCT
ftr-380	696	15	can	can	AUX
ftr-380	696	16	contribute	contribute	VERB
ftr-380	696	17	to	to	ADP
ftr-380	696	18	an	an	DET
ftr-380	696	19	hsa	hsa	NOUN
ftr-380	696	20	even	even	ADV
ftr-380	696	21	if	if	SCONJ
ftr-380	696	22	his	his	PRON
ftr-380	696	23	spouse	spouse	NOUN
ftr-380	696	24	has	have	AUX
ftr-380	696	25	nonqualifying	nonqualifye	VERB
ftr-380	696	26	family	family	NOUN
ftr-380	696	27	coverage	coverage	NOUN
ftr-380	696	28	provided	provide	VERB
ftr-380	696	29	that	that	SCONJ
ftr-380	696	30	he	he	PRON
ftr-380	696	31	is	be	AUX
ftr-380	696	32	not	not	PART
ftr-380	696	33	covered	cover	VERB
ftr-380	696	34	under	under	ADP
ftr-380	696	35	the	the	DET
ftr-380	696	36	spouse	spouse	NOUN
ftr-380	696	37	's	's	PART
ftr-380	696	38	plan	plan	NOUN
ftr-380	696	39	.	.	PUNCT
ftr-380	697	1	3	3	X
ftr-380	697	2	.	.	X
ftr-380	697	3	reg-138647	reg-138647	NOUN
ftr-380	697	4	-	-	PUNCT
ftr-380	697	5	04	04	NUM
ftr-380	697	6	,	,	PUNCT
ftr-380	697	7	employer	employer	NOUN
ftr-380	697	8	comparable	comparable	ADJ
ftr-380	697	9	contributions	contribution	NOUN
ftr-380	697	10	to	to	ADP
ftr-380	697	11	health	health	NOUN
ftr-380	697	12	savings	saving	NOUN
ftr-380	697	13	accounts	account	NOUN
ftr-380	697	14	under	under	ADP
ftr-380	697	15	section	section	NOUN
ftr-380	697	16	4980	4980	NUM
ftr-380	697	17	g	g	NOUN
ftr-380	697	18	,	,	PUNCT
ftr-380	697	19	70	70	NUM
ftr-380	697	20	f.r	f.r	PROPN
ftr-380	697	21	.	.	PROPN
ftr-380	697	22	50233	50233	NUM
ftr-380	697	23	(	(	PUNCT
ftr-380	697	24	8/26/05	8/26/05	NUM
ftr-380	697	25	)	)	PUNCT
ftr-380	697	26	.	.	PUNCT
ftr-380	698	1	these	these	DET
ftr-380	698	2	proposed	propose	VERB
ftr-380	698	3	regulations	regulation	NOUN
ftr-380	698	4	provide	provide	VERB
ftr-380	698	5	guidance	guidance	NOUN
ftr-380	698	6	for	for	ADP
ftr-380	698	7	employer	employer	NOUN
ftr-380	698	8	comparable	comparable	ADJ
ftr-380	698	9	contribution	contribution	NOUN
ftr-380	698	10	to	to	ADP
ftr-380	698	11	hsas	hsa	NOUN
ftr-380	698	12	under	under	ADP
ftr-380	698	13	§	§	PROPN
ftr-380	698	14	4980	4980	NUM
ftr-380	698	15	g	g	NOUN
ftr-380	698	16	,	,	PUNCT
ftr-380	698	17	which	which	PRON
ftr-380	698	18	provides	provide	VERB
ftr-380	698	19	an	an	DET
ftr-380	698	20	excise	excise	NOUN
ftr-380	698	21	tax	tax	NOUN
ftr-380	698	22	on	on	ADP
ftr-380	698	23	the	the	DET
ftr-380	698	24	failure	failure	NOUN
ftr-380	698	25	of	of	ADP
ftr-380	698	26	an	an	DET
ftr-380	698	27	employer	employer	NOUN
ftr-380	698	28	to	to	PART
ftr-380	698	29	make	make	VERB
ftr-380	698	30	"	"	PUNCT
ftr-380	698	31	comparable	comparable	ADJ
ftr-380	698	32	contributions	contribution	NOUN
ftr-380	698	33	"	"	PUNCT
ftr-380	698	34	to	to	ADP
ftr-380	698	35	the	the	DET
ftr-380	698	36	[	[	X
ftr-380	698	37	vol	vol	NOUN
ftr-380	698	38	8	8	NUM
ftr-380	698	39	:	:	PUNCT
ftr-380	698	40	si	si	PROPN
ftr-380	698	41	recent	recent	ADJ
ftr-380	698	42	developments	development	NOUN
ftr-380	698	43	in	in	ADP
ftr-380	698	44	federal	federal	ADJ
ftr-380	698	45	income	income	NOUN
ftr-380	698	46	taxation	taxation	NOUN
ftr-380	698	47	hsas	hsa	NOUN
ftr-380	698	48	of	of	ADP
ftr-380	698	49	all	all	DET
ftr-380	698	50	comparable	comparable	ADJ
ftr-380	698	51	participating	participate	VERB
ftr-380	698	52	employees	employee	NOUN
ftr-380	699	1	[	[	X
ftr-380	699	2	employees	employee	NOUN
ftr-380	699	3	in	in	ADP
ftr-380	699	4	the	the	DET
ftr-380	699	5	same	same	ADJ
ftr-380	699	6	category	category	NOUN
ftr-380	699	7	of	of	ADP
ftr-380	699	8	"	"	PUNCT
ftr-380	699	9	self	self	NOUN
ftr-380	699	10	-	-	PUNCT
ftr-380	699	11	only	only	ADV
ftr-380	699	12	"	"	PUNCT
ftr-380	699	13	or	or	CCONJ
ftr-380	699	14	"	"	PUNCT
ftr-380	699	15	family	family	NOUN
ftr-380	699	16	"	"	PUNCT
ftr-380	699	17	]	]	PUNCT
ftr-380	699	18	when	when	SCONJ
ftr-380	699	19	it	it	PRON
ftr-380	699	20	makes	make	VERB
ftr-380	699	21	a	a	DET
ftr-380	699	22	contribution	contribution	NOUN
ftr-380	699	23	to	to	ADP
ftr-380	699	24	any	any	DET
ftr-380	699	25	employee	employee	NOUN
ftr-380	699	26	's	's	PART
ftr-380	699	27	hsa	hsa	NOUN
ftr-380	699	28	.	.	PROPN
ftr-380	699	29	4	4	NUM
ftr-380	699	30	.	.	X
ftr-380	700	1	if	if	SCONJ
ftr-380	700	2	the	the	DET
ftr-380	700	3	only	only	ADJ
ftr-380	700	4	thing	thing	NOUN
ftr-380	700	5	the	the	DET
ftr-380	700	6	employee	employee	NOUN
ftr-380	700	7	or	or	CCONJ
ftr-380	700	8	his	his	PRON
ftr-380	700	9	family	family	NOUN
ftr-380	700	10	could	could	AUX
ftr-380	700	11	receive	receive	VERB
ftr-380	700	12	are	be	AUX
ftr-380	700	13	medical	medical	ADJ
ftr-380	700	14	expense	expense	NOUN
ftr-380	700	15	reimbursements	reimbursement	NOUN
ftr-380	700	16	,	,	PUNCT
ftr-380	700	17	then	then	ADV
ftr-380	700	18	reimbursements	reimbursement	NOUN
ftr-380	700	19	under	under	ADP
ftr-380	700	20	the	the	DET
ftr-380	700	21	plan	plan	NOUN
ftr-380	700	22	qualify	qualify	VERB
ftr-380	700	23	for	for	ADP
ftr-380	700	24	the	the	DET
ftr-380	700	25	§	§	PROPN
ftr-380	700	26	105(b	105(b	PROPN
ftr-380	700	27	)	)	PUNCT
ftr-380	700	28	exclusion	exclusion	NOUN
ftr-380	700	29	.	.	PUNCT
ftr-380	701	1	rev	rev	PROPN
ftr-380	701	2	.	.	PUNCT
ftr-380	702	1	rul	rul	PROPN
ftr-380	702	2	.	.	PUNCT
ftr-380	702	3	2005	2005	NUM
ftr-380	702	4	-	-	SYM
ftr-380	702	5	24	24	NUM
ftr-380	702	6	,	,	PUNCT
ftr-380	702	7	2005	2005	NUM
ftr-380	702	8	-	-	SYM
ftr-380	702	9	16	16	NUM
ftr-380	702	10	i.r.b	i.r.b	NOUN
ftr-380	702	11	.	.	PUNCT
ftr-380	703	1	892	892	NUM
ftr-380	703	2	(	(	PUNCT
ftr-380	703	3	4/5/05	4/5/05	NUM
ftr-380	703	4	)	)	PUNCT
ftr-380	703	5	.	.	PUNCT
ftr-380	704	1	reimbursements	reimbursement	NOUN
ftr-380	704	2	under	under	ADP
ftr-380	704	3	an	an	DET
ftr-380	704	4	employer	employer	NOUN
ftr-380	704	5	-	-	PUNCT
ftr-380	704	6	sponsored	sponsor	VERB
ftr-380	704	7	§	§	PROPN
ftr-380	704	8	125	125	NUM
ftr-380	704	9	salary	salary	NOUN
ftr-380	704	10	-	-	PUNCT
ftr-380	704	11	reduction	reduction	NOUN
ftr-380	704	12	medical	medical	ADJ
ftr-380	704	13	reimbursement	reimbursement	NOUN
ftr-380	704	14	arrangement	arrangement	NOUN
ftr-380	704	15	are	be	AUX
ftr-380	704	16	not	not	PART
ftr-380	704	17	excludable	excludable	ADJ
ftr-380	704	18	from	from	ADP
ftr-380	704	19	the	the	DET
ftr-380	704	20	employee	employee	NOUN
ftr-380	704	21	's	's	PART
ftr-380	704	22	gross	gross	ADJ
ftr-380	704	23	income	income	NOUN
ftr-380	704	24	under	under	ADP
ftr-380	704	25	§	§	PROPN
ftr-380	704	26	105(b	105(b	PROPN
ftr-380	704	27	)	)	PUNCT
ftr-380	704	28	where	where	SCONJ
ftr-380	704	29	unused	unused	ADJ
ftr-380	704	30	benefits	benefit	NOUN
ftr-380	704	31	could	could	AUX
ftr-380	704	32	be	be	AUX
ftr-380	704	33	paid	pay	VERB
ftr-380	704	34	to	to	ADP
ftr-380	704	35	the	the	DET
ftr-380	704	36	employee	employee	NOUN
ftr-380	704	37	in	in	ADP
ftr-380	704	38	cash	cash	NOUN
ftr-380	704	39	or	or	CCONJ
ftr-380	704	40	other	other	ADJ
ftr-380	704	41	benefits	benefit	NOUN
ftr-380	704	42	.	.	PUNCT
ftr-380	705	1	however	however	ADV
ftr-380	705	2	,	,	PUNCT
ftr-380	705	3	reimbursements	reimbursement	NOUN
ftr-380	705	4	do	do	AUX
ftr-380	705	5	qualify	qualify	VERB
ftr-380	705	6	for	for	ADP
ftr-380	705	7	the	the	DET
ftr-380	705	8	§	§	PROPN
ftr-380	705	9	105(b	105(b	PROPN
ftr-380	705	10	)	)	PUNCT
ftr-380	705	11	exclusion	exclusion	NOUN
ftr-380	705	12	where	where	SCONJ
ftr-380	705	13	they	they	PRON
ftr-380	705	14	are	be	AUX
ftr-380	705	15	made	make	VERB
ftr-380	705	16	under	under	ADP
ftr-380	705	17	a	a	DET
ftr-380	705	18	plan	plan	NOUN
ftr-380	705	19	where	where	SCONJ
ftr-380	705	20	unused	unused	ADJ
ftr-380	705	21	benefits	benefit	NOUN
ftr-380	705	22	are	be	AUX
ftr-380	705	23	made	make	VERB
ftr-380	705	24	available	available	ADJ
ftr-380	705	25	for	for	ADP
ftr-380	705	26	future	future	ADJ
ftr-380	705	27	medical	medical	ADJ
ftr-380	705	28	care	care	NOUN
ftr-380	705	29	expenses	expense	NOUN
ftr-380	705	30	of	of	ADP
ftr-380	705	31	the	the	DET
ftr-380	705	32	employee	employee	NOUN
ftr-380	705	33	[	[	X
ftr-380	705	34	both	both	CCONJ
ftr-380	705	35	before	before	ADP
ftr-380	705	36	and	and	CCONJ
ftr-380	705	37	after	after	ADP
ftr-380	705	38	retirement	retirement	NOUN
ftr-380	705	39	]	]	PUNCT
ftr-380	705	40	as	as	ADV
ftr-380	705	41	well	well	ADV
ftr-380	705	42	as	as	ADP
ftr-380	705	43	those	those	PRON
ftr-380	705	44	of	of	ADP
ftr-380	705	45	the	the	DET
ftr-380	705	46	employee	employee	NOUN
ftr-380	705	47	's	's	PART
ftr-380	705	48	spouse	spouse	NOUN
ftr-380	705	49	and	and	CCONJ
ftr-380	705	50	dependents	dependent	NOUN
ftr-380	705	51	.	.	PUNCT
ftr-380	706	1	5	5	X
ftr-380	706	2	.	.	X
ftr-380	706	3	in	in	ADP
ftr-380	706	4	the	the	DET
ftr-380	706	5	future	future	NOUN
ftr-380	706	6	,	,	PUNCT
ftr-380	706	7	employees	employee	NOUN
ftr-380	706	8	may	may	AUX
ftr-380	706	9	be	be	AUX
ftr-380	706	10	able	able	ADJ
ftr-380	706	11	to	to	PART
ftr-380	706	12	avoid	avoid	VERB
ftr-380	706	13	the	the	DET
ftr-380	706	14	late	late	ADJ
ftr-380	706	15	december	december	PROPN
ftr-380	706	16	rush	rush	NOUN
ftr-380	706	17	at	at	ADP
ftr-380	706	18	the	the	DET
ftr-380	706	19	optometrist	optometrist	NOUN
ftr-380	706	20	's	's	PART
ftr-380	706	21	office	office	NOUN
ftr-380	706	22	and	and	CCONJ
ftr-380	706	23	have	have	VERB
ftr-380	706	24	until	until	ADP
ftr-380	706	25	march	march	PROPN
ftr-380	706	26	15th	15th	NOUN
ftr-380	706	27	to	to	PART
ftr-380	706	28	buy	buy	VERB
ftr-380	706	29	eyeglasses	eyeglass	NOUN
ftr-380	706	30	.	.	PUNCT
ftr-380	707	1	notice	notice	VERB
ftr-380	707	2	2005	2005	NUM
ftr-380	707	3	-	-	SYM
ftr-380	707	4	42	42	NUM
ftr-380	707	5	,	,	PUNCT
ftr-380	707	6	2005	2005	NUM
ftr-380	707	7	-	-	SYM
ftr-380	707	8	23	23	NUM
ftr-380	707	9	i.r.b	i.r.b	NOUN
ftr-380	707	10	.	.	PUNCT
ftr-380	708	1	1204	1204	NUM
ftr-380	708	2	(	(	PUNCT
ftr-380	708	3	5/18/05	5/18/05	NUM
ftr-380	708	4	)	)	PUNCT
ftr-380	708	5	.	.	PUNCT
ftr-380	709	1	this	this	DET
ftr-380	709	2	notice	notice	NOUN
ftr-380	709	3	extends	extend	VERB
ftr-380	709	4	the	the	DET
ftr-380	709	5	"	"	PUNCT
ftr-380	709	6	use	use	VERB
ftr-380	709	7	it	it	PRON
ftr-380	709	8	or	or	CCONJ
ftr-380	709	9	lose	lose	VERB
ftr-380	709	10	it	it	PRON
ftr-380	709	11	"	"	PUNCT
ftr-380	709	12	rules	rule	NOUN
ftr-380	709	13	for	for	ADP
ftr-380	709	14	flexible	flexible	ADJ
ftr-380	709	15	spending	spending	NOUN
ftr-380	709	16	arrangements	arrangement	NOUN
ftr-380	709	17	by	by	ADP
ftr-380	709	18	allowing	allow	VERB
ftr-380	709	19	employers	employer	NOUN
ftr-380	709	20	to	to	PART
ftr-380	709	21	extend	extend	VERB
ftr-380	709	22	the	the	DET
ftr-380	709	23	deadline	deadline	NOUN
ftr-380	709	24	for	for	ADP
ftr-380	709	25	reimbursement	reimbursement	NOUN
ftr-380	709	26	of	of	ADP
ftr-380	709	27	health	health	NOUN
ftr-380	709	28	and	and	CCONJ
ftr-380	709	29	dependent	dependent	ADJ
ftr-380	709	30	care	care	NOUN
ftr-380	709	31	expenses	expense	VERB
ftr-380	709	32	up	up	ADP
ftr-380	709	33	to	to	ADP
ftr-380	709	34	two	two	NUM
ftr-380	709	35	and	and	CCONJ
ftr-380	709	36	one	one	NUM
ftr-380	709	37	half	half	NOUN
ftr-380	709	38	months	month	NOUN
ftr-380	709	39	after	after	ADP
ftr-380	709	40	the	the	DET
ftr-380	709	41	end	end	NOUN
ftr-380	709	42	of	of	ADP
ftr-380	709	43	a	a	DET
ftr-380	709	44	cafeteria	cafeteria	NOUN
ftr-380	709	45	plan	plan	NOUN
ftr-380	709	46	year	year	NOUN
ftr-380	709	47	.	.	PUNCT
ftr-380	710	1	6	6	X
ftr-380	710	2	.	.	X
ftr-380	710	3	rev	rev	PROPN
ftr-380	710	4	.	.	PROPN
ftr-380	710	5	rul	rul	PROPN
ftr-380	710	6	.	.	PUNCT
ftr-380	710	7	2005	2005	NUM
ftr-380	710	8	-	-	SYM
ftr-380	710	9	60	60	NUM
ftr-380	710	10	,	,	PUNCT
ftr-380	710	11	2005	2005	NUM
ftr-380	710	12	-	-	SYM
ftr-380	710	13	37	37	NUM
ftr-380	710	14	i.r.b	i.r.b	NOUN
ftr-380	710	15	.	.	PUNCT
ftr-380	711	1	502	502	NUM
ftr-380	711	2	(	(	PUNCT
ftr-380	711	3	8/25/05	8/25/05	NUM
ftr-380	711	4	)	)	PUNCT
ftr-380	711	5	.	.	PUNCT
ftr-380	712	1	the	the	DET
ftr-380	712	2	employer	employer	NOUN
ftr-380	712	3	subsidy	subsidy	NOUN
ftr-380	712	4	for	for	ADP
ftr-380	712	5	maintaining	maintain	VERB
ftr-380	712	6	prescription	prescription	NOUN
ftr-380	712	7	drug	drug	NOUN
ftr-380	712	8	coverage	coverage	NOUN
ftr-380	712	9	is	be	AUX
ftr-380	712	10	not	not	PART
ftr-380	712	11	considered	consider	VERB
ftr-380	712	12	in	in	ADP
ftr-380	712	13	computing	compute	VERB
ftr-380	712	14	the	the	DET
ftr-380	712	15	applicable	applicable	ADJ
ftr-380	712	16	employer	employer	NOUN
ftr-380	712	17	cost	cost	NOUN
ftr-380	712	18	when	when	SCONJ
ftr-380	712	19	determining	determine	VERB
ftr-380	712	20	whether	whether	SCONJ
ftr-380	712	21	the	the	DET
ftr-380	712	22	minimum	minimum	ADJ
ftr-380	712	23	cost	cost	NOUN
ftr-380	712	24	requirement	requirement	NOUN
ftr-380	712	25	of	of	ADP
ftr-380	712	26	§	§	PROPN
ftr-380	712	27	420(c)(3	420(c)(3	NUM
ftr-380	712	28	)	)	PUNCT
ftr-380	712	29	is	be	AUX
ftr-380	712	30	met	meet	VERB
ftr-380	712	31	with	with	ADP
ftr-380	712	32	respect	respect	NOUN
ftr-380	712	33	to	to	ADP
ftr-380	712	34	transfer	transfer	NOUN
ftr-380	712	35	of	of	ADP
ftr-380	712	36	the	the	DET
ftr-380	712	37	excess	excess	ADJ
ftr-380	712	38	pension	pension	NOUN
ftr-380	712	39	assets	asset	NOUN
ftr-380	712	40	of	of	ADP
ftr-380	712	41	a	a	DET
ftr-380	712	42	defined	define	VERB
ftr-380	712	43	benefit	benefit	NOUN
ftr-380	712	44	plan	plan	NOUN
ftr-380	712	45	to	to	ADP
ftr-380	712	46	a	a	DET
ftr-380	712	47	health	health	NOUN
ftr-380	712	48	benefits	benefit	NOUN
ftr-380	712	49	account	account	NOUN
ftr-380	712	50	which	which	PRON
ftr-380	712	51	is	be	AUX
ftr-380	712	52	part	part	NOUN
ftr-380	712	53	of	of	ADP
ftr-380	712	54	the	the	DET
ftr-380	712	55	plan	plan	NOUN
ftr-380	712	56	.	.	PUNCT
ftr-380	713	1	b.	b.	PROPN
ftr-380	713	2	qualified	qualify	VERB
ftr-380	713	3	deferred	defer	VERB
ftr-380	713	4	compensation	compensation	NOUN
ftr-380	713	5	plans	plan	NOUN
ftr-380	713	6	1	1	NUM
ftr-380	713	7	.	.	PUNCT
ftr-380	714	1	"	"	PUNCT
ftr-380	714	2	mr	mr	PROPN
ftr-380	714	3	.	.	PROPN
ftr-380	714	4	gotbucks	gotbuck	NOUN
ftr-380	714	5	,	,	PUNCT
ftr-380	714	6	meet	meet	VERB
ftr-380	714	7	senator	senator	PROPN
ftr-380	714	8	roth	roth	PROPN
ftr-380	714	9	.	.	PUNCT
ftr-380	714	10	"	"	PUNCT
ftr-380	714	11	reg152354	reg152354	NOUN
ftr-380	714	12	-	-	PUNCT
ftr-380	714	13	04	04	NUM
ftr-380	714	14	,	,	PUNCT
ftr-380	714	15	designated	designate	VERB
ftr-380	714	16	roth	roth	NOUN
ftr-380	714	17	contributions	contribution	NOUN
ftr-380	714	18	to	to	ADP
ftr-380	714	19	cash	cash	NOUN
ftr-380	714	20	or	or	CCONJ
ftr-380	714	21	deferred	deferred	ADJ
ftr-380	714	22	arrangements	arrangement	NOUN
ftr-380	714	23	under	under	ADP
ftr-380	714	24	section	section	NOUN
ftr-380	714	25	401(k	401(k	PROPN
ftr-380	714	26	)	)	PUNCT
ftr-380	714	27	,	,	PUNCT
ftr-380	714	28	70	70	NUM
ftr-380	714	29	f.r	f.r	SYM
ftr-380	714	30	.	.	PROPN
ftr-380	714	31	10062	10062	NUM
ftr-380	714	32	(	(	PUNCT
ftr-380	714	33	3/2/05	3/2/05	NUM
ftr-380	714	34	)	)	PUNCT
ftr-380	714	35	.	.	PUNCT
ftr-380	715	1	the	the	DET
ftr-380	715	2	irs	irs	PROPN
ftr-380	715	3	has	have	AUX
ftr-380	715	4	published	publish	VERB
ftr-380	715	5	proposed	propose	VERB
ftr-380	715	6	regulations	regulation	NOUN
ftr-380	715	7	relating	relate	VERB
ftr-380	715	8	to	to	ADP
ftr-380	715	9	an	an	DET
ftr-380	715	10	election	election	NOUN
ftr-380	715	11	under	under	ADP
ftr-380	715	12	§	§	PROPN
ftr-380	715	13	402a	402a	NOUN
ftr-380	715	14	that	that	PRON
ftr-380	715	15	will	will	AUX
ftr-380	715	16	be	be	AUX
ftr-380	715	17	available	available	ADJ
ftr-380	715	18	beginning	begin	VERB
ftr-380	715	19	in	in	ADP
ftr-380	715	20	2006	2006	NUM
ftr-380	715	21	for	for	SCONJ
ftr-380	715	22	employees	employee	NOUN
ftr-380	715	23	to	to	PART
ftr-380	715	24	designate	designate	VERB
ftr-380	715	25	contributions	contribution	NOUN
ftr-380	715	26	to	to	ADP
ftr-380	715	27	a	a	DET
ftr-380	715	28	401(k	401(k	PROPN
ftr-380	715	29	)	)	PUNCT
ftr-380	715	30	plan	plan	NOUN
ftr-380	715	31	made	make	VERB
ftr-380	715	32	under	under	ADP
ftr-380	715	33	a	a	DET
ftr-380	715	34	qualified	qualified	ADJ
ftr-380	715	35	cash	cash	NOUN
ftr-380	715	36	-	-	PUNCT
ftr-380	715	37	or	or	CCONJ
ftr-380	715	38	-	-	PUNCT
ftr-380	715	39	deferred	defer	VERB
ftr-380	715	40	arrangement	arrangement	NOUN
ftr-380	715	41	as	as	ADP
ftr-380	715	42	roth	roth	PROPN
ftr-380	715	43	contributions	contribution	NOUN
ftr-380	715	44	.	.	PUNCT
ftr-380	716	1	these	these	DET
ftr-380	716	2	contributions	contribution	NOUN
ftr-380	716	3	will	will	AUX
ftr-380	716	4	be	be	AUX
ftr-380	716	5	currently	currently	ADV
ftr-380	716	6	includible	includible	ADJ
ftr-380	716	7	in	in	ADP
ftr-380	716	8	gross	gross	ADJ
ftr-380	716	9	income	income	NOUN
ftr-380	716	10	,	,	PUNCT
ftr-380	716	11	but	but	CCONJ
ftr-380	716	12	qualified	qualified	ADJ
ftr-380	716	13	distributions	distribution	NOUN
ftr-380	716	14	will	will	AUX
ftr-380	716	15	be	be	AUX
ftr-380	716	16	excludable	excludable	ADJ
ftr-380	716	17	from	from	ADP
ftr-380	716	18	gross	gross	ADJ
ftr-380	716	19	income	income	NOUN
ftr-380	716	20	.	.	PUNCT
ftr-380	717	1	a.	a.	NOUN
ftr-380	717	2	final	final	ADJ
ftr-380	717	3	regulations	regulation	NOUN
ftr-380	717	4	on	on	ADP
ftr-380	717	5	roth	roth	PROPN
ftr-380	717	6	contributions	contribution	NOUN
ftr-380	717	7	under	under	ADP
ftr-380	717	8	qualified	qualified	ADJ
ftr-380	717	9	cash	cash	NOUN
ftr-380	717	10	or	or	CCONJ
ftr-380	717	11	deferred	deferred	ADJ
ftr-380	717	12	arrangements	arrangement	NOUN
ftr-380	717	13	under	under	ADP
ftr-380	717	14	§	§	PROPN
ftr-380	717	15	401(k	401(k	PROPN
ftr-380	717	16	)	)	PUNCT
ftr-380	717	17	.	.	PUNCT
ftr-380	718	1	t.d	t.d	AUX
ftr-380	718	2	.	.	PROPN
ftr-380	718	3	20061	20061	NUM
ftr-380	718	4	florida	florida	PROPN
ftr-380	718	5	tax	tax	PROPN
ftr-380	718	6	review	review	NOUN
ftr-380	718	7	9237	9237	NUM
ftr-380	718	8	,	,	PUNCT
ftr-380	718	9	designated	designate	VERB
ftr-380	718	10	roth	roth	PROPN
ftr-380	718	11	contributions	contribution	NOUN
ftr-380	718	12	to	to	ADP
ftr-380	718	13	cash	cash	NOUN
ftr-380	718	14	or	or	CCONJ
ftr-380	718	15	deferred	deferred	ADJ
ftr-380	718	16	arrangements	arrangement	NOUN
ftr-380	718	17	under	under	ADP
ftr-380	718	18	section	section	NOUN
ftr-380	718	19	401(k	401(k	PROPN
ftr-380	718	20	)	)	PUNCT
ftr-380	718	21	,	,	PUNCT
ftr-380	718	22	71	71	NUM
ftr-380	718	23	f.r	f.r	NOUN
ftr-380	718	24	.	.	PROPN
ftr-380	718	25	6	6	NUM
ftr-380	718	26	(	(	PUNCT
ftr-380	718	27	1/3/06	1/3/06	NUM
ftr-380	718	28	)	)	PUNCT
ftr-380	718	29	.	.	PUNCT
ftr-380	719	1	these	these	DET
ftr-380	719	2	final	final	ADJ
ftr-380	719	3	regulations	regulation	NOUN
ftr-380	719	4	require	require	VERB
ftr-380	719	5	a	a	DET
ftr-380	719	6	pre	pre	ADJ
ftr-380	719	7	-	-	ADJ
ftr-380	719	8	tax	tax	ADJ
ftr-380	719	9	alternative	alternative	ADJ
ftr-380	719	10	elective	elective	ADJ
ftr-380	719	11	contribution	contribution	NOUN
ftr-380	719	12	to	to	ADP
ftr-380	719	13	the	the	DET
ftr-380	719	14	roth	roth	PROPN
ftr-380	719	15	contribution	contribution	NOUN
ftr-380	719	16	.	.	PUNCT
ftr-380	720	1	they	they	PRON
ftr-380	720	2	also	also	ADV
ftr-380	720	3	require	require	VERB
ftr-380	720	4	an	an	DET
ftr-380	720	5	irrevocable	irrevocable	ADJ
ftr-380	720	6	designation	designation	NOUN
ftr-380	720	7	to	to	PART
ftr-380	720	8	be	be	AUX
ftr-380	720	9	made	make	VERB
ftr-380	720	10	by	by	ADP
ftr-380	720	11	the	the	DET
ftr-380	720	12	employee	employee	NOUN
ftr-380	720	13	at	at	ADP
ftr-380	720	14	the	the	DET
ftr-380	720	15	time	time	NOUN
ftr-380	720	16	of	of	ADP
ftr-380	720	17	the	the	DET
ftr-380	720	18	cash	cash	NOUN
ftr-380	720	19	or	or	CCONJ
ftr-380	720	20	deferred	deferred	ADJ
ftr-380	720	21	election	election	NOUN
ftr-380	720	22	,	,	PUNCT
ftr-380	720	23	and	and	CCONJ
ftr-380	720	24	they	they	PRON
ftr-380	720	25	require	require	VERB
ftr-380	720	26	that	that	SCONJ
ftr-380	720	27	roth	roth	PROPN
ftr-380	720	28	contributions	contribution	NOUN
ftr-380	720	29	be	be	AUX
ftr-380	720	30	maintained	maintain	VERB
ftr-380	720	31	by	by	ADP
ftr-380	720	32	the	the	DET
ftr-380	720	33	plan	plan	NOUN
ftr-380	720	34	in	in	ADP
ftr-380	720	35	a	a	DET
ftr-380	720	36	separate	separate	ADJ
ftr-380	720	37	designated	designate	VERB
ftr-380	720	38	roth	roth	NOUN
ftr-380	720	39	account	account	VERB
ftr-380	720	40	for	for	ADP
ftr-380	720	41	the	the	DET
ftr-380	720	42	employee	employee	NOUN
ftr-380	720	43	.	.	PUNCT
ftr-380	721	1	a	a	DET
ftr-380	721	2	matching	matching	NOUN
ftr-380	721	3	contribution	contribution	NOUN
ftr-380	721	4	will	will	AUX
ftr-380	721	5	not	not	PART
ftr-380	721	6	be	be	AUX
ftr-380	721	7	permitted	permit	VERB
ftr-380	721	8	to	to	PART
ftr-380	721	9	be	be	AUX
ftr-380	721	10	allocated	allocate	VERB
ftr-380	721	11	to	to	ADP
ftr-380	721	12	a	a	DET
ftr-380	721	13	designated	designate	VERB
ftr-380	721	14	roth	roth	PROPN
ftr-380	721	15	account	account	NOUN
ftr-380	721	16	.	.	PUNCT
ftr-380	722	1	the	the	DET
ftr-380	722	2	regulations	regulation	NOUN
ftr-380	722	3	are	be	AUX
ftr-380	722	4	effective	effective	ADJ
ftr-380	722	5	for	for	ADP
ftr-380	722	6	taxable	taxable	ADJ
ftr-380	722	7	years	year	NOUN
ftr-380	722	8	beginning	begin	VERB
ftr-380	722	9	after	after	ADP
ftr-380	722	10	12/31/05	12/31/05	PROPN
ftr-380	722	11	,	,	PUNCT
ftr-380	722	12	but	but	CCONJ
ftr-380	722	13	under	under	ADP
ftr-380	722	14	current	current	ADJ
ftr-380	722	15	law	law	NOUN
ftr-380	722	16	the	the	DET
ftr-380	722	17	roth	roth	PROPN
ftr-380	722	18	401(k	401(k	PROPN
ftr-380	722	19	)	)	PUNCT
ftr-380	722	20	provisions	provision	NOUN
ftr-380	722	21	do	do	AUX
ftr-380	722	22	not	not	PART
ftr-380	722	23	apply	apply	VERB
ftr-380	722	24	to	to	ADP
ftr-380	722	25	years	year	NOUN
ftr-380	722	26	beginning	begin	VERB
ftr-380	722	27	after	after	ADP
ftr-380	722	28	12/31/10	12/31/10	PROPN
ftr-380	722	29	.	.	PROPN
ftr-380	722	30	2	2	NUM
ftr-380	722	31	.	.	NOUN
ftr-380	722	32	reg-146459	reg-146459	NOUN
ftr-380	722	33	-	-	PUNCT
ftr-380	722	34	05	05	NUM
ftr-380	722	35	,	,	PUNCT
ftr-380	722	36	designated	designate	VERB
ftr-380	722	37	roth	roth	NOUN
ftr-380	722	38	accounts	account	VERB
ftr-380	722	39	under	under	ADP
ftr-380	722	40	section	section	NOUN
ftr-380	722	41	402a	402a	NOUN
ftr-380	722	42	,	,	PUNCT
ftr-380	723	1	71	71	NUM
ftr-380	723	2	f.r	f.r	NOUN
ftr-380	723	3	.	.	NOUN
ftr-380	723	4	4320	4320	NUM
ftr-380	723	5	(	(	PUNCT
ftr-380	723	6	1/26/06	1/26/06	NUM
ftr-380	723	7	)	)	PUNCT
ftr-380	723	8	.	.	PUNCT
ftr-380	724	1	these	these	DET
ftr-380	724	2	proposed	propose	VERB
ftr-380	724	3	regulations	regulation	NOUN
ftr-380	724	4	provide	provide	VERB
ftr-380	724	5	comprehensive	comprehensive	ADJ
ftr-380	724	6	guidance	guidance	NOUN
ftr-380	724	7	on	on	ADP
ftr-380	724	8	the	the	DET
ftr-380	724	9	taxation	taxation	NOUN
ftr-380	724	10	of	of	ADP
ftr-380	724	11	distributions	distribution	NOUN
ftr-380	724	12	from	from	ADP
ftr-380	724	13	designated	designate	VERB
ftr-380	724	14	roth	roth	NOUN
ftr-380	724	15	accounts	account	NOUN
ftr-380	724	16	.	.	PUNCT
ftr-380	725	1	there	there	PRON
ftr-380	725	2	is	be	VERB
ftr-380	725	3	no	no	DET
ftr-380	725	4	inclusion	inclusion	NOUN
ftr-380	725	5	in	in	ADP
ftr-380	725	6	income	income	NOUN
ftr-380	725	7	if	if	SCONJ
ftr-380	725	8	the	the	DET
ftr-380	725	9	distribution	distribution	NOUN
ftr-380	725	10	is	be	AUX
ftr-380	725	11	a	a	DET
ftr-380	725	12	qualified	qualified	ADJ
ftr-380	725	13	distribution	distribution	NOUN
ftr-380	725	14	,	,	PUNCT
ftr-380	725	15	which	which	PRON
ftr-380	725	16	is	be	AUX
ftr-380	725	17	a	a	DET
ftr-380	725	18	distribution	distribution	NOUN
ftr-380	725	19	that	that	PRON
ftr-380	725	20	is	be	AUX
ftr-380	725	21	made	make	VERB
ftr-380	725	22	after	after	ADP
ftr-380	725	23	a	a	DET
ftr-380	725	24	5	5	NUM
ftr-380	725	25	-	-	PUNCT
ftr-380	725	26	taxableyear	taxableyear	NOUN
ftr-380	725	27	period	period	NOUN
ftr-380	725	28	of	of	ADP
ftr-380	725	29	participation	participation	NOUN
ftr-380	725	30	and	and	CCONJ
ftr-380	725	31	that	that	PRON
ftr-380	725	32	is	be	AUX
ftr-380	725	33	either	either	ADV
ftr-380	725	34	made	make	VERB
ftr-380	725	35	after	after	SCONJ
ftr-380	725	36	the	the	DET
ftr-380	725	37	employee	employee	NOUN
ftr-380	725	38	attains	attain	VERB
ftr-380	725	39	59	59	NUM
ftr-380	725	40	-	-	PUNCT
ftr-380	725	41	1/2	1/2	NUM
ftr-380	725	42	,	,	PUNCT
ftr-380	725	43	made	make	VERB
ftr-380	725	44	after	after	ADP
ftr-380	725	45	the	the	DET
ftr-380	725	46	employee	employee	NOUN
ftr-380	725	47	's	's	PART
ftr-380	725	48	death	death	NOUN
ftr-380	725	49	,	,	PUNCT
ftr-380	725	50	or	or	CCONJ
ftr-380	725	51	is	be	AUX
ftr-380	725	52	attributable	attributable	ADJ
ftr-380	725	53	to	to	ADP
ftr-380	725	54	the	the	DET
ftr-380	725	55	employee	employee	NOUN
ftr-380	725	56	's	's	AUX
ftr-380	725	57	being	be	AUX
ftr-380	725	58	disabled	disable	VERB
ftr-380	725	59	.	.	PUNCT
ftr-380	726	1	3	3	X
ftr-380	726	2	.	.	X
ftr-380	726	3	"	"	PUNCT
ftr-380	726	4	hercules	hercules	PROPN
ftr-380	726	5	!	!	PUNCT
ftr-380	727	1	hercules	hercules	PROPN
ftr-380	727	2	!	!	PUNCT
ftr-380	728	1	hercules	hercules	PROPN
ftr-380	728	2	!	!	PUNCT
ftr-380	728	3	"	"	PUNCT
ftr-380	728	4	'	'	PUNCT
ftr-380	728	5	stepnowski	stepnowski	PROPN
ftr-380	728	6	v.	v.	ADP
ftr-380	728	7	commissioner	commissioner	NOUN
ftr-380	728	8	,	,	PUNCT
ftr-380	728	9	124	124	NUM
ftr-380	728	10	t.c	t.c	PROPN
ftr-380	728	11	.	.	PROPN
ftr-380	728	12	198	198	NUM
ftr-380	728	13	(	(	PUNCT
ftr-380	728	14	4/26/05	4/26/05	NUM
ftr-380	728	15	)	)	PUNCT
ftr-380	728	16	.	.	PUNCT
ftr-380	729	1	in	in	ADP
ftr-380	729	2	this	this	DET
ftr-380	729	3	declaratory	declaratory	ADJ
ftr-380	729	4	judgment	judgment	NOUN
ftr-380	729	5	case	case	NOUN
ftr-380	729	6	,	,	PUNCT
ftr-380	729	7	judge	judge	PROPN
ftr-380	729	8	cohen	cohen	PROPN
ftr-380	729	9	held	hold	VERB
ftr-380	729	10	that	that	SCONJ
ftr-380	729	11	an	an	DET
ftr-380	729	12	amendment	amendment	NOUN
ftr-380	729	13	made	make	VERB
ftr-380	729	14	by	by	ADP
ftr-380	729	15	petitioner	petitioner	NOUN
ftr-380	729	16	's	's	PART
ftr-380	729	17	employer	employer	NOUN
ftr-380	729	18	,	,	PUNCT
ftr-380	729	19	hercules	hercules	PROPN
ftr-380	729	20	incorporated	incorporate	VERB
ftr-380	729	21	,	,	PUNCT
ftr-380	729	22	to	to	ADP
ftr-380	729	23	its	its	PRON
ftr-380	729	24	pension	pension	NOUN
ftr-380	729	25	plan	plan	NOUN
ftr-380	729	26	's	's	PART
ftr-380	729	27	lump	lump	NOUN
ftr-380	729	28	-	-	PUNCT
ftr-380	729	29	sum	sum	NOUN
ftr-380	729	30	option	option	NOUN
ftr-380	729	31	did	do	AUX
ftr-380	729	32	not	not	PART
ftr-380	729	33	violate	violate	VERB
ftr-380	729	34	the	the	DET
ftr-380	729	35	anti	anti	ADJ
ftr-380	729	36	-	-	ADJ
ftr-380	729	37	cutback	cutback	ADJ
ftr-380	729	38	rule	rule	NOUN
ftr-380	729	39	of	of	ADP
ftr-380	729	40	§	§	PROPN
ftr-380	729	41	411	411	NUM
ftr-380	729	42	(	(	PUNCT
ftr-380	729	43	d)(6	d)(6	NOUN
ftr-380	729	44	)	)	PUNCT
ftr-380	729	45	.	.	PUNCT
ftr-380	730	1	the	the	DET
ftr-380	730	2	amendment	amendment	NOUN
ftr-380	730	3	was	be	AUX
ftr-380	730	4	made	make	VERB
ftr-380	730	5	in	in	ADP
ftr-380	730	6	2001	2001	NUM
ftr-380	730	7	during	during	ADP
ftr-380	730	8	the	the	DET
ftr-380	730	9	gust	gust	PROPN
ftr-380	730	10	amendment	amendment	NOUN
ftr-380	730	11	period	period	NOUN
ftr-380	730	12	and	and	CCONJ
ftr-380	730	13	permitted	permit	VERB
ftr-380	730	14	the	the	DET
ftr-380	730	15	plan	plan	NOUN
ftr-380	730	16	sponsor	sponsor	NOUN
ftr-380	730	17	to	to	PART
ftr-380	730	18	use	use	VERB
ftr-380	730	19	the	the	DET
ftr-380	730	20	higher	high	ADJ
ftr-380	730	21	30	30	NUM
ftr-380	730	22	-	-	PUNCT
ftr-380	730	23	year	year	NOUN
ftr-380	730	24	treasury	treasury	NOUN
ftr-380	730	25	bond	bond	NOUN
ftr-380	730	26	discount	discount	NOUN
ftr-380	730	27	rate	rate	NOUN
ftr-380	730	28	permitted	permit	VERB
ftr-380	730	29	under	under	ADP
ftr-380	730	30	§	§	PROPN
ftr-380	730	31	417(e)(3)(a	417(e)(3)(a	NUM
ftr-380	730	32	)	)	PUNCT
ftr-380	730	33	in	in	ADP
ftr-380	730	34	computing	compute	VERB
ftr-380	730	35	the	the	DET
ftr-380	730	36	lump	lump	NOUN
ftr-380	730	37	sum	sum	NOUN
ftr-380	730	38	,	,	PUNCT
ftr-380	730	39	as	as	SCONJ
ftr-380	730	40	opposed	oppose	VERB
ftr-380	730	41	to	to	ADP
ftr-380	730	42	the	the	DET
ftr-380	730	43	lower	low	ADJ
ftr-380	730	44	pbgc	pbgc	NOUN
ftr-380	730	45	rate	rate	NOUN
ftr-380	730	46	that	that	PRON
ftr-380	730	47	was	be	AUX
ftr-380	730	48	required	require	VERB
ftr-380	730	49	by	by	ADP
ftr-380	730	50	that	that	DET
ftr-380	730	51	code	code	NOUN
ftr-380	730	52	provision	provision	NOUN
ftr-380	730	53	prior	prior	ADV
ftr-380	730	54	to	to	ADP
ftr-380	730	55	its	its	PRON
ftr-380	730	56	amendment	amendment	NOUN
ftr-380	730	57	by	by	ADP
ftr-380	730	58	the	the	DET
ftr-380	730	59	uruguay	uruguay	PROPN
ftr-380	730	60	round	round	PROPN
ftr-380	730	61	agreements	agreement	NOUN
ftr-380	730	62	act	act	VERB
ftr-380	730	63	of	of	ADP
ftr-380	730	64	1994	1994	NUM
ftr-380	730	65	,	,	PUNCT
ftr-380	730	66	pub	pub	NOUN
ftr-380	730	67	.	.	PUNCT
ftr-380	731	1	l.	l.	PROPN
ftr-380	731	2	103	103	NUM
ftr-380	731	3	-	-	SYM
ftr-380	731	4	465	465	NUM
ftr-380	731	5	.	.	PUNCT
ftr-380	732	1	4	4	NUM
ftr-380	732	2	.	.	X
ftr-380	732	3	more	more	ADJ
ftr-380	732	4	work	work	NOUN
ftr-380	732	5	for	for	ADP
ftr-380	732	6	benefits	benefit	NOUN
ftr-380	732	7	lawyers	lawyer	NOUN
ftr-380	732	8	this	this	DET
ftr-380	732	9	time	time	NOUN
ftr-380	732	10	under	under	ADP
ftr-380	732	11	§	§	PROPN
ftr-380	732	12	415	415	NUM
ftr-380	732	13	.	.	PUNCT
ftr-380	732	14	reg-130241	reg-130241	NOUN
ftr-380	732	15	-	-	PUNCT
ftr-380	732	16	04	04	NUM
ftr-380	732	17	,	,	PUNCT
ftr-380	732	18	limitations	limitation	NOUN
ftr-380	732	19	on	on	ADP
ftr-380	732	20	benefits	benefit	NOUN
ftr-380	732	21	and	and	CCONJ
ftr-380	732	22	contributions	contribution	NOUN
ftr-380	732	23	under	under	ADP
ftr-380	732	24	qualified	qualified	ADJ
ftr-380	732	25	plans	plan	NOUN
ftr-380	732	26	,	,	PUNCT
ftr-380	732	27	70	70	NUM
ftr-380	732	28	f.r	f.r	NOUN
ftr-380	732	29	.	.	PROPN
ftr-380	732	30	31214	31214	NUM
ftr-380	732	31	(	(	PUNCT
ftr-380	732	32	5/31/05	5/31/05	NUM
ftr-380	732	33	)	)	PUNCT
ftr-380	732	34	.	.	PUNCT
ftr-380	733	1	these	these	DET
ftr-380	733	2	proposed	propose	VERB
ftr-380	733	3	regulations	regulation	NOUN
ftr-380	733	4	provide	provide	VERB
ftr-380	733	5	comprehensive	comprehensive	ADJ
ftr-380	733	6	guidance	guidance	NOUN
ftr-380	733	7	on	on	ADP
ftr-380	733	8	§	§	PROPN
ftr-380	733	9	415	415	NUM
ftr-380	733	10	limitations	limitation	NOUN
ftr-380	733	11	on	on	ADP
ftr-380	733	12	benefits	benefit	NOUN
ftr-380	733	13	and	and	CCONJ
ftr-380	733	14	contributions	contribution	NOUN
ftr-380	733	15	under	under	ADP
ftr-380	733	16	qualified	qualified	ADJ
ftr-380	733	17	plans	plan	NOUN
ftr-380	733	18	that	that	PRON
ftr-380	733	19	are	be	AUX
ftr-380	733	20	effective	effective	ADJ
ftr-380	733	21	for	for	ADP
ftr-380	733	22	plan	plan	NOUN
ftr-380	733	23	years	year	NOUN
ftr-380	733	24	beginning	begin	VERB
ftr-380	733	25	in	in	ADP
ftr-380	733	26	2007	2007	NUM
ftr-380	733	27	.	.	PUNCT
ftr-380	734	1	they	they	PRON
ftr-380	734	2	are	be	AUX
ftr-380	734	3	long	long	ADJ
ftr-380	734	4	.	.	PUNCT
ftr-380	735	1	5	5	X
ftr-380	735	2	.	.	X
ftr-380	735	3	final	final	ADJ
ftr-380	735	4	regulations	regulation	NOUN
ftr-380	735	5	crack	crack	VERB
ftr-380	735	6	down	down	ADP
ftr-380	735	7	on	on	ADP
ftr-380	735	8	abusive	abusive	ADJ
ftr-380	735	9	§	§	PROPN
ftr-380	735	10	412(i	412(i	PROPN
ftr-380	735	11	)	)	PUNCT
ftr-380	735	12	plans	plan	NOUN
ftr-380	735	13	that	that	PRON
ftr-380	735	14	understate	understate	VERB
ftr-380	735	15	the	the	DET
ftr-380	735	16	value	value	NOUN
ftr-380	735	17	of	of	ADP
ftr-380	735	18	life	life	NOUN
ftr-380	735	19	insurance	insurance	NOUN
ftr-380	735	20	contracts	contract	NOUN
ftr-380	735	21	distributed	distribute	VERB
ftr-380	735	22	from	from	ADP
ftr-380	735	23	a	a	DET
ftr-380	735	24	qualified	qualified	ADJ
ftr-380	735	25	retirement	retirement	NOUN
ftr-380	735	26	plan	plan	NOUN
ftr-380	735	27	to	to	ADP
ftr-380	735	28	employees	employee	NOUN
ftr-380	735	29	,	,	PUNCT
ftr-380	735	30	and	and	CCONJ
ftr-380	735	31	require	require	VERB
ftr-380	735	32	that	that	SCONJ
ftr-380	735	33	they	they	PRON
ftr-380	735	34	be	be	AUX
ftr-380	735	35	taxed	tax	VERB
ftr-380	735	36	at	at	ADP
ftr-380	735	37	their	their	PRON
ftr-380	735	38	full	full	ADJ
ftr-380	735	39	fair	fair	ADJ
ftr-380	735	40	market	market	NOUN
ftr-380	735	41	value	value	NOUN
ftr-380	735	42	.	.	PUNCT
ftr-380	736	1	t.d	t.d	PROPN
ftr-380	736	2	.	.	PROPN
ftr-380	736	3	9223	9223	NUM
ftr-380	736	4	,	,	PUNCT
ftr-380	736	5	value	value	NOUN
ftr-380	736	6	of	of	ADP
ftr-380	736	7	life	life	NOUN
ftr-380	736	8	insurance	insurance	NOUN
ftr-380	736	9	1	1	NUM
ftr-380	736	10	.	.	PUNCT
ftr-380	737	1	"	"	PUNCT
ftr-380	737	2	show	show	VERB
ftr-380	737	3	me	i	PRON
ftr-380	737	4	muscle	muscle	NOUN
ftr-380	737	5	again	again	ADV
ftr-380	737	6	,	,	PUNCT
ftr-380	737	7	oh	oh	INTJ
ftr-380	737	8	,	,	PUNCT
ftr-380	737	9	hercules	hercules	PROPN
ftr-380	737	10	!	!	PUNCT
ftr-380	738	1	hercules	hercules	PROPN
ftr-380	738	2	!	!	PUNCT
ftr-380	739	1	hercules	hercules	PROPN
ftr-380	739	2	!	!	PUNCT
ftr-380	739	3	"	"	PUNCT
ftr-380	740	1	mama	mama	PROPN
ftr-380	740	2	klump	klump	NOUN
ftr-380	740	3	in	in	ADP
ftr-380	740	4	"	"	PUNCT
ftr-380	740	5	the	the	DET
ftr-380	740	6	nutty	nutty	ADJ
ftr-380	740	7	professor	professor	NOUN
ftr-380	740	8	"	"	PUNCT
ftr-380	740	9	(	(	PUNCT
ftr-380	740	10	1996	1996	NUM
ftr-380	740	11	)	)	PUNCT
ftr-380	740	12	.	.	PUNCT
ftr-380	741	1	[	[	X
ftr-380	741	2	vol	vol	NOUN
ftr-380	741	3	8	8	NUM
ftr-380	741	4	:	:	PUNCT
ftr-380	741	5	si	si	PROPN
ftr-380	741	6	recent	recent	ADJ
ftr-380	741	7	developments	development	NOUN
ftr-380	741	8	in	in	ADP
ftr-380	741	9	federal	federal	ADJ
ftr-380	741	10	income	income	NOUN
ftr-380	741	11	taxation	taxation	NOUN
ftr-380	741	12	contracts	contract	NOUN
ftr-380	741	13	when	when	SCONJ
ftr-380	741	14	distributed	distribute	VERB
ftr-380	741	15	from	from	ADP
ftr-380	741	16	a	a	DET
ftr-380	741	17	qualified	qualified	ADJ
ftr-380	741	18	retirement	retirement	NOUN
ftr-380	741	19	plan	plan	NOUN
ftr-380	741	20	,	,	PUNCT
ftr-380	741	21	70	70	NUM
ftr-380	741	22	f.r	f.r	NOUN
ftr-380	741	23	.	.	PROPN
ftr-380	741	24	50967	50967	NUM
ftr-380	741	25	(	(	PUNCT
ftr-380	741	26	8/29/05	8/29/05	NUM
ftr-380	741	27	)	)	PUNCT
ftr-380	741	28	,	,	PUNCT
ftr-380	741	29	making	make	VERB
ftr-380	741	30	final	final	ADJ
ftr-380	741	31	proposed	propose	VERB
ftr-380	741	32	regulations	regulation	NOUN
ftr-380	741	33	published	publish	VERB
ftr-380	741	34	at	at	ADP
ftr-380	741	35	69	69	NUM
ftr-380	741	36	f.r	f.r	NOUN
ftr-380	741	37	.	.	NOUN
ftr-380	741	38	7384	7384	NUM
ftr-380	741	39	(	(	PUNCT
ftr-380	741	40	february	february	PROPN
ftr-380	741	41	2004	2004	NUM
ftr-380	741	42	)	)	PUNCT
ftr-380	741	43	.	.	PUNCT
ftr-380	742	1	a	a	DET
ftr-380	742	2	tax	tax	NOUN
ftr-380	742	3	-	-	PUNCT
ftr-380	742	4	qualified	qualified	ADJ
ftr-380	742	5	retirement	retirement	NOUN
ftr-380	742	6	plan	plan	NOUN
ftr-380	742	7	funded	fund	VERB
ftr-380	742	8	entirely	entirely	ADV
ftr-380	742	9	by	by	ADP
ftr-380	742	10	a	a	DET
ftr-380	742	11	life	life	NOUN
ftr-380	742	12	insurance	insurance	NOUN
ftr-380	742	13	contract	contract	NOUN
ftr-380	742	14	of	of	ADP
ftr-380	742	15	an	an	DET
ftr-380	742	16	annuity	annuity	NOUN
ftr-380	742	17	is	be	AUX
ftr-380	742	18	a	a	DET
ftr-380	742	19	"	"	PUNCT
ftr-380	742	20	section	section	NOUN
ftr-380	742	21	412(i	412(i	NOUN
ftr-380	742	22	)	)	PUNCT
ftr-380	742	23	plan	plan	NOUN
ftr-380	742	24	.	.	PUNCT
ftr-380	742	25	"	"	PUNCT
ftr-380	743	1	such	such	ADJ
ftr-380	743	2	plans	plan	NOUN
ftr-380	743	3	permit	permit	VERB
ftr-380	743	4	employer	employer	NOUN
ftr-380	743	5	contributions	contribution	NOUN
ftr-380	743	6	to	to	ADP
ftr-380	743	7	the	the	DET
ftr-380	743	8	plan	plan	NOUN
ftr-380	743	9	to	to	PART
ftr-380	743	10	be	be	AUX
ftr-380	743	11	deducted	deduct	VERB
ftr-380	743	12	,	,	PUNCT
ftr-380	743	13	with	with	ADP
ftr-380	743	14	the	the	DET
ftr-380	743	15	contributions	contribution	NOUN
ftr-380	743	16	used	use	VERB
ftr-380	743	17	to	to	PART
ftr-380	743	18	purchase	purchase	VERB
ftr-380	743	19	a	a	DET
ftr-380	743	20	specially	specially	ADV
ftr-380	743	21	designed	design	VERB
ftr-380	743	22	life	life	NOUN
ftr-380	743	23	insurance	insurance	NOUN
ftr-380	743	24	contract	contract	NOUN
ftr-380	743	25	,	,	PUNCT
ftr-380	743	26	with	with	SCONJ
ftr-380	743	27	the	the	DET
ftr-380	743	28	cash	cash	NOUN
ftr-380	743	29	surrender	surrender	NOUN
ftr-380	743	30	value	value	NOUN
ftr-380	743	31	temporarily	temporarily	ADV
ftr-380	743	32	depressed	depressed	ADJ
ftr-380	743	33	well	well	ADV
ftr-380	743	34	below	below	ADP
ftr-380	743	35	the	the	DET
ftr-380	743	36	premiums	premium	NOUN
ftr-380	743	37	paid	pay	VERB
ftr-380	743	38	at	at	ADP
ftr-380	743	39	the	the	DET
ftr-380	743	40	time	time	NOUN
ftr-380	743	41	the	the	DET
ftr-380	743	42	policy	policy	NOUN
ftr-380	743	43	is	be	AUX
ftr-380	743	44	distributed	distribute	VERB
ftr-380	743	45	or	or	CCONJ
ftr-380	743	46	sold	sell	VERB
ftr-380	743	47	to	to	ADP
ftr-380	743	48	the	the	DET
ftr-380	743	49	employee	employee	NOUN
ftr-380	743	50	for	for	ADP
ftr-380	743	51	the	the	DET
ftr-380	743	52	amount	amount	NOUN
ftr-380	743	53	of	of	ADP
ftr-380	743	54	the	the	DET
ftr-380	743	55	temporarily	temporarily	ADV
ftr-380	743	56	depressed	depressed	ADJ
ftr-380	743	57	cash	cash	NOUN
ftr-380	743	58	surrender	surrender	NOUN
ftr-380	743	59	value	value	NOUN
ftr-380	743	60	.	.	PUNCT
ftr-380	744	1	after	after	ADP
ftr-380	744	2	the	the	DET
ftr-380	744	3	transfer	transfer	NOUN
ftr-380	744	4	,	,	PUNCT
ftr-380	744	5	the	the	DET
ftr-380	744	6	cash	cash	NOUN
ftr-380	744	7	surrender	surrender	NOUN
ftr-380	744	8	value	value	NOUN
ftr-380	744	9	then	then	ADV
ftr-380	744	10	increases	increase	VERB
ftr-380	744	11	significantly	significantly	ADV
ftr-380	744	12	.	.	PUNCT
ftr-380	745	1	6	6	X
ftr-380	745	2	.	.	X
ftr-380	746	1	under	under	ADP
ftr-380	746	2	the	the	DET
ftr-380	746	3	katrina	katrina	PROPN
ftr-380	746	4	tax	tax	PROPN
ftr-380	746	5	act	act	PROPN
ftr-380	746	6	,	,	PUNCT
ftr-380	746	7	withdrawals	withdrawal	NOUN
ftr-380	746	8	of	of	ADP
ftr-380	746	9	up	up	ADP
ftr-380	746	10	to	to	PART
ftr-380	746	11	$	$	SYM
ftr-380	746	12	100,000	100,000	NUM
ftr-380	746	13	from	from	ADP
ftr-380	746	14	retirement	retirement	NOUN
ftr-380	746	15	plans	plan	NOUN
ftr-380	746	16	made	make	VERB
ftr-380	746	17	between	between	ADP
ftr-380	746	18	8/29/05	8/29/05	PROPN
ftr-380	746	19	and	and	CCONJ
ftr-380	746	20	12/31/06	12/31/06	PROPN
ftr-380	746	21	for	for	ADP
ftr-380	746	22	relief	relief	NOUN
ftr-380	746	23	relating	relate	VERB
ftr-380	746	24	to	to	ADP
ftr-380	746	25	hurricane	hurricane	PROPN
ftr-380	746	26	katrina	katrina	PROPN
ftr-380	746	27	would	would	AUX
ftr-380	746	28	not	not	PART
ftr-380	746	29	be	be	AUX
ftr-380	746	30	subject	subject	ADJ
ftr-380	746	31	to	to	ADP
ftr-380	746	32	the	the	DET
ftr-380	746	33	10	10	NUM
ftr-380	746	34	percent	percent	NOUN
ftr-380	746	35	premature	premature	ADJ
ftr-380	746	36	withdrawal	withdrawal	NOUN
ftr-380	746	37	tax	tax	NOUN
ftr-380	746	38	under	under	ADP
ftr-380	746	39	§	§	PROPN
ftr-380	746	40	72(t	72(t	NUM
ftr-380	746	41	)	)	PUNCT
ftr-380	746	42	.	.	PUNCT
ftr-380	747	1	this	this	DET
ftr-380	747	2	exception	exception	NOUN
ftr-380	747	3	applies	apply	VERB
ftr-380	747	4	to	to	ADP
ftr-380	747	5	withdrawals	withdrawal	NOUN
ftr-380	747	6	from	from	ADP
ftr-380	747	7	iras	ira	NOUN
ftr-380	747	8	as	as	ADV
ftr-380	747	9	well	well	ADV
ftr-380	747	10	.	.	PUNCT
ftr-380	748	1	7	7	X
ftr-380	748	2	.	.	X
ftr-380	748	3	under	under	ADP
ftr-380	748	4	the	the	DET
ftr-380	748	5	katrina	katrina	PROPN
ftr-380	748	6	tax	tax	PROPN
ftr-380	748	7	act	act	PROPN
ftr-380	748	8	,	,	PUNCT
ftr-380	748	9	recontributions	recontribution	NOUN
ftr-380	748	10	of	of	ADP
ftr-380	748	11	withdrawals	withdrawal	NOUN
ftr-380	748	12	for	for	ADP
ftr-380	748	13	home	home	NOUN
ftr-380	748	14	purchases	purchase	NOUN
ftr-380	748	15	cancelled	cancel	VERB
ftr-380	748	16	due	due	ADP
ftr-380	748	17	to	to	ADP
ftr-380	748	18	hurricane	hurricane	PROPN
ftr-380	748	19	katrina	katrina	PROPN
ftr-380	748	20	would	would	AUX
ftr-380	748	21	be	be	AUX
ftr-380	748	22	treated	treat	VERB
ftr-380	748	23	as	as	ADP
ftr-380	748	24	rollovers	rollover	NOUN
ftr-380	748	25	if	if	SCONJ
ftr-380	748	26	made	make	VERB
ftr-380	748	27	before	before	ADP
ftr-380	748	28	3/1/06	3/1/06	NUM
ftr-380	748	29	.	.	NOUN
ftr-380	749	1	8	8	NUM
ftr-380	749	2	.	.	PUNCT
ftr-380	750	1	under	under	ADP
ftr-380	750	2	the	the	DET
ftr-380	750	3	katrina	katrina	PROPN
ftr-380	750	4	tax	tax	PROPN
ftr-380	750	5	act	act	PROPN
ftr-380	750	6	,	,	PUNCT
ftr-380	750	7	loans	loan	NOUN
ftr-380	750	8	of	of	ADP
ftr-380	750	9	up	up	ADP
ftr-380	750	10	to	to	PART
ftr-380	750	11	$	$	SYM
ftr-380	750	12	100,000	100,000	NUM
ftr-380	750	13	from	from	ADP
ftr-380	750	14	qualified	qualified	ADJ
ftr-380	750	15	plans	plan	NOUN
ftr-380	750	16	made	make	VERB
ftr-380	750	17	between	between	ADP
ftr-380	750	18	9/24/05	9/24/05	PROPN
ftr-380	750	19	and	and	CCONJ
ftr-380	750	20	12/31/06	12/31/06	PROPN
ftr-380	750	21	for	for	ADP
ftr-380	750	22	relief	relief	NOUN
ftr-380	750	23	relating	relate	VERB
ftr-380	750	24	to	to	ADP
ftr-380	750	25	hurricane	hurricane	PROPN
ftr-380	750	26	katrina	katrina	PROPN
ftr-380	750	27	will	will	AUX
ftr-380	750	28	receive	receive	VERB
ftr-380	750	29	favorable	favorable	ADJ
ftr-380	750	30	treatment	treatment	NOUN
ftr-380	750	31	.	.	PUNCT
ftr-380	751	1	9	9	X
ftr-380	751	2	.	.	X
ftr-380	751	3	the	the	DET
ftr-380	751	4	principle	principle	NOUN
ftr-380	751	5	of	of	ADP
ftr-380	751	6	poe	poe	PROPN
ftr-380	751	7	v.	v.	PROPN
ftr-380	751	8	seaborn	seaborn	PROPN
ftr-380	751	9	applies	apply	VERB
ftr-380	751	10	whenever	whenever	SCONJ
ftr-380	751	11	under	under	ADP
ftr-380	751	12	state	state	NOUN
ftr-380	751	13	community	community	NOUN
ftr-380	751	14	property	property	NOUN
ftr-380	751	15	law	law	NOUN
ftr-380	751	16	a	a	DET
ftr-380	751	17	nonemployee	nonemployee	NOUN
ftr-380	751	18	spouse	spouse	NOUN
ftr-380	751	19	has	have	VERB
ftr-380	751	20	ownership	ownership	NOUN
ftr-380	751	21	rights	right	NOUN
ftr-380	751	22	in	in	ADP
ftr-380	751	23	the	the	DET
ftr-380	751	24	employee	employee	NOUN
ftr-380	751	25	spouse	spouse	NOUN
ftr-380	751	26	's	's	PART
ftr-380	751	27	salary	salary	NOUN
ftr-380	751	28	or	or	CCONJ
ftr-380	751	29	benefits	benefit	NOUN
ftr-380	751	30	.	.	PUNCT
ftr-380	752	1	dunkin	dunkin	NOUN
ftr-380	752	2	v.	v.	ADP
ftr-380	752	3	commissioner	commissioner	PROPN
ftr-380	752	4	,	,	PUNCT
ftr-380	752	5	124	124	NUM
ftr-380	752	6	t.c	t.c	PROPN
ftr-380	752	7	.	.	PROPN
ftr-380	752	8	180	180	NUM
ftr-380	752	9	(	(	PUNCT
ftr-380	752	10	4/22/05	4/22/05	NUM
ftr-380	752	11	,	,	PUNCT
ftr-380	752	12	as	as	SCONJ
ftr-380	752	13	amended	amend	VERB
ftr-380	752	14	,	,	PUNCT
ftr-380	752	15	5/31/05	5/31/05	NUM
ftr-380	752	16	)	)	PUNCT
ftr-380	752	17	.	.	PUNCT
ftr-380	753	1	the	the	DET
ftr-380	753	2	taxpayer	taxpayer	NOUN
ftr-380	753	3	reached	reach	VERB
ftr-380	753	4	eligibility	eligibility	NOUN
ftr-380	753	5	for	for	ADP
ftr-380	753	6	retirement	retirement	NOUN
ftr-380	753	7	and	and	CCONJ
ftr-380	753	8	had	have	AUX
ftr-380	753	9	he	he	PRON
ftr-380	753	10	retired	retire	VERB
ftr-380	753	11	his	his	PRON
ftr-380	753	12	former	former	ADJ
ftr-380	753	13	spouse	spouse	NOUN
ftr-380	753	14	would	would	AUX
ftr-380	753	15	have	have	AUX
ftr-380	753	16	been	be	AUX
ftr-380	753	17	entitled	entitle	VERB
ftr-380	753	18	to	to	PART
ftr-380	753	19	receive	receive	VERB
ftr-380	753	20	one	one	NUM
ftr-380	753	21	-	-	PUNCT
ftr-380	753	22	half	half	NOUN
ftr-380	753	23	of	of	ADP
ftr-380	753	24	his	his	PRON
ftr-380	753	25	pension	pension	NOUN
ftr-380	753	26	.	.	PUNCT
ftr-380	754	1	because	because	SCONJ
ftr-380	754	2	he	he	PRON
ftr-380	754	3	continued	continue	VERB
ftr-380	754	4	working	work	VERB
ftr-380	754	5	and	and	CCONJ
ftr-380	754	6	delayed	delay	VERB
ftr-380	754	7	receipt	receipt	NOUN
ftr-380	754	8	of	of	ADP
ftr-380	754	9	his	his	PRON
ftr-380	754	10	pension	pension	NOUN
ftr-380	754	11	benefits	benefit	NOUN
ftr-380	754	12	,	,	PUNCT
ftr-380	754	13	under	under	ADP
ftr-380	754	14	community	community	NOUN
ftr-380	754	15	property	property	NOUN
ftr-380	754	16	law	law	NOUN
ftr-380	754	17	he	he	PRON
ftr-380	754	18	was	be	AUX
ftr-380	754	19	required	require	VERB
ftr-380	754	20	to	to	PART
ftr-380	754	21	pay	pay	VERB
ftr-380	754	22	his	his	PRON
ftr-380	754	23	former	former	ADJ
ftr-380	754	24	wife	wife	NOUN
ftr-380	754	25	an	an	DET
ftr-380	754	26	amount	amount	NOUN
ftr-380	754	27	equal	equal	ADJ
ftr-380	754	28	to	to	ADP
ftr-380	754	29	onehalf	onehalf	NOUN
ftr-380	754	30	of	of	ADP
ftr-380	754	31	the	the	DET
ftr-380	754	32	pension	pension	NOUN
ftr-380	754	33	benefits	benefit	NOUN
ftr-380	754	34	that	that	PRON
ftr-380	754	35	he	he	PRON
ftr-380	754	36	had	have	AUX
ftr-380	754	37	earned	earn	VERB
ftr-380	754	38	during	during	ADP
ftr-380	754	39	the	the	DET
ftr-380	754	40	marriage	marriage	NOUN
ftr-380	754	41	.	.	PUNCT
ftr-380	755	1	the	the	DET
ftr-380	755	2	court	court	NOUN
ftr-380	755	3	held	hold	VERB
ftr-380	755	4	that	that	SCONJ
ftr-380	755	5	poe	poe	PROPN
ftr-380	755	6	v.	v.	PROPN
ftr-380	755	7	seaborn	seaborn	PROPN
ftr-380	755	8	rather	rather	ADV
ftr-380	755	9	than	than	ADP
ftr-380	755	10	lucas	lucas	PROPN
ftr-380	755	11	v.	v.	PROPN
ftr-380	755	12	earl	earl	PROPN
ftr-380	755	13	controlled	control	VERB
ftr-380	755	14	,	,	PUNCT
ftr-380	755	15	and	and	CCONJ
ftr-380	755	16	thus	thus	ADV
ftr-380	755	17	he	he	PRON
ftr-380	755	18	was	be	AUX
ftr-380	755	19	entitled	entitle	VERB
ftr-380	755	20	to	to	PART
ftr-380	755	21	exclude	exclude	VERB
ftr-380	755	22	from	from	ADP
ftr-380	755	23	gross	gross	ADJ
ftr-380	755	24	income	income	NOUN
ftr-380	755	25	the	the	DET
ftr-380	755	26	amounts	amount	NOUN
ftr-380	755	27	paid	pay	VERB
ftr-380	755	28	to	to	ADP
ftr-380	755	29	his	his	PRON
ftr-380	755	30	former	former	ADJ
ftr-380	755	31	wife	wife	NOUN
ftr-380	755	32	.	.	PUNCT
ftr-380	756	1	c.	c.	PROPN
ftr-380	756	2	nonqualified	nonqualifie	VERB
ftr-380	756	3	deferred	defer	VERB
ftr-380	756	4	compensation	compensation	NOUN
ftr-380	756	5	,	,	PUNCT
ftr-380	756	6	section	section	NOUN
ftr-380	756	7	83	83	NUM
ftr-380	756	8	,	,	PUNCT
ftr-380	756	9	and	and	CCONJ
ftr-380	756	10	stock	stock	NOUN
ftr-380	756	11	options	option	NOUN
ftr-380	756	12	1	1	NUM
ftr-380	756	13	.	.	PUNCT
ftr-380	757	1	section	section	NOUN
ftr-380	757	2	409a	409a	PROPN
ftr-380	757	3	adds	add	VERB
ftr-380	757	4	a	a	DET
ftr-380	757	5	new	new	ADJ
ftr-380	757	6	layer	layer	NOUN
ftr-380	757	7	of	of	ADP
ftr-380	757	8	rules	rule	NOUN
ftr-380	757	9	for	for	ADP
ftr-380	757	10	nonqualified	nonqualified	ADJ
ftr-380	757	11	deferred	defer	VERB
ftr-380	757	12	compensation	compensation	NOUN
ftr-380	757	13	.	.	PUNCT
ftr-380	758	1	section	section	NOUN
ftr-380	758	2	885	885	NUM
ftr-380	758	3	of	of	ADP
ftr-380	758	4	the	the	DET
ftr-380	758	5	jobs	job	NOUN
ftr-380	758	6	act	act	NOUN
ftr-380	758	7	of	of	ADP
ftr-380	758	8	2004	2004	NUM
ftr-380	758	9	adds	add	VERB
ftr-380	758	10	new	new	ADJ
ftr-380	758	11	§	§	PROPN
ftr-380	758	12	409a	409a	NOUN
ftr-380	758	13	which	which	PRON
ftr-380	758	14	modifies	modify	VERB
ftr-380	758	15	the	the	DET
ftr-380	758	16	taxation	taxation	NOUN
ftr-380	758	17	of	of	ADP
ftr-380	758	18	nonqualified	nonqualified	ADJ
ftr-380	758	19	deferred	defer	VERB
ftr-380	758	20	2006	2006	NUM
ftr-380	758	21	]	]	PUNCT
ftr-380	758	22	florida	florida	PROPN
ftr-380	758	23	tax	tax	PROPN
ftr-380	758	24	review	review	PROPN
ftr-380	758	25	compensation	compensation	NOUN
ftr-380	758	26	plans	plan	NOUN
ftr-380	758	27	for	for	ADP
ftr-380	758	28	amounts	amount	NOUN
ftr-380	758	29	deferred	defer	VERB
ftr-380	758	30	after	after	ADP
ftr-380	758	31	2004	2004	NUM
ftr-380	758	32	.	.	PUNCT
ftr-380	759	1	section	section	NOUN
ftr-380	759	2	409a	409a	PROPN
ftr-380	759	3	has	have	AUX
ftr-380	759	4	changed	change	VERB
ftr-380	759	5	the	the	DET
ftr-380	759	6	tax	tax	NOUN
ftr-380	759	7	law	law	NOUN
ftr-380	759	8	governing	govern	VERB
ftr-380	759	9	nonqualified	nonqualifie	VERB
ftr-380	759	10	deferred	defer	VERB
ftr-380	759	11	compensation	compensation	NOUN
ftr-380	759	12	by	by	ADP
ftr-380	759	13	making	make	VERB
ftr-380	759	14	it	it	PRON
ftr-380	759	15	more	more	ADV
ftr-380	759	16	difficult	difficult	ADJ
ftr-380	759	17	to	to	PART
ftr-380	759	18	successfully	successfully	ADV
ftr-380	759	19	avoid	avoid	VERB
ftr-380	759	20	current	current	ADJ
ftr-380	759	21	inclusion	inclusion	NOUN
ftr-380	759	22	in	in	ADP
ftr-380	759	23	gross	gross	ADJ
ftr-380	759	24	income	income	NOUN
ftr-380	759	25	of	of	ADP
ftr-380	759	26	unfunded	unfunded	ADJ
ftr-380	759	27	deferred	deferred	ADJ
ftr-380	759	28	compensation	compensation	NOUN
ftr-380	759	29	.	.	PUNCT
ftr-380	760	1	nevertheless	nevertheless	ADV
ftr-380	760	2	,	,	PUNCT
ftr-380	760	3	§	§	PROPN
ftr-380	760	4	409a	409a	PROPN
ftr-380	760	5	has	have	AUX
ftr-380	760	6	not	not	PART
ftr-380	760	7	completely	completely	ADV
ftr-380	760	8	supplanted	supplant	VERB
ftr-380	760	9	prior	prior	ADJ
ftr-380	760	10	law	law	NOUN
ftr-380	760	11	.	.	PUNCT
ftr-380	761	1	the	the	DET
ftr-380	761	2	fundamental	fundamental	ADJ
ftr-380	761	3	principles	principle	NOUN
ftr-380	761	4	of	of	ADP
ftr-380	761	5	prior	prior	ADJ
ftr-380	761	6	law	law	NOUN
ftr-380	761	7	continue	continue	VERB
ftr-380	761	8	in	in	ADP
ftr-380	761	9	force	force	NOUN
ftr-380	761	10	but	but	CCONJ
ftr-380	761	11	have	have	AUX
ftr-380	761	12	been	be	AUX
ftr-380	761	13	modified	modify	VERB
ftr-380	761	14	in	in	ADP
ftr-380	761	15	certain	certain	ADJ
ftr-380	761	16	respects	respect	NOUN
ftr-380	761	17	.	.	PUNCT
ftr-380	762	1	this	this	PRON
ftr-380	762	2	was	be	AUX
ftr-380	762	3	later	later	ADV
ftr-380	762	4	reiterated	reiterate	VERB
ftr-380	762	5	in	in	ADP
ftr-380	762	6	notice	notice	NOUN
ftr-380	762	7	2005	2005	NUM
ftr-380	762	8	-	-	SYM
ftr-380	762	9	1	1	NUM
ftr-380	762	10	,	,	PUNCT
ftr-380	762	11	2005	2005	NUM
ftr-380	762	12	-	-	SYM
ftr-380	762	13	2	2	NUM
ftr-380	762	14	i.r.b	i.r.b	NOUN
ftr-380	762	15	.	.	NOUN
ftr-380	762	16	274	274	NUM
ftr-380	762	17	,	,	PUNCT
ftr-380	762	18	which	which	PRON
ftr-380	762	19	reminded	remind	VERB
ftr-380	762	20	taxpayers	taxpayer	NOUN
ftr-380	762	21	that	that	SCONJ
ftr-380	762	22	although	although	SCONJ
ftr-380	762	23	the	the	DET
ftr-380	762	24	statute	statute	NOUN
ftr-380	762	25	makes	make	VERB
ftr-380	762	26	a	a	DET
ftr-380	762	27	number	number	NOUN
ftr-380	762	28	of	of	ADP
ftr-380	762	29	fundamental	fundamental	ADJ
ftr-380	762	30	changes	change	NOUN
ftr-380	762	31	,	,	PUNCT
ftr-380	762	32	§	§	PROPN
ftr-380	762	33	409a	409a	PROPN
ftr-380	762	34	does	do	AUX
ftr-380	762	35	not	not	PART
ftr-380	762	36	alter	alter	VERB
ftr-380	762	37	or	or	CCONJ
ftr-380	762	38	affect	affect	VERB
ftr-380	762	39	the	the	DET
ftr-380	762	40	application	application	NOUN
ftr-380	762	41	of	of	ADP
ftr-380	762	42	any	any	DET
ftr-380	762	43	other	other	ADJ
ftr-380	762	44	provision	provision	NOUN
ftr-380	762	45	of	of	ADP
ftr-380	762	46	the	the	DET
ftr-380	762	47	code	code	NOUN
ftr-380	762	48	or	or	CCONJ
ftr-380	762	49	common	common	ADJ
ftr-380	762	50	law	law	NOUN
ftr-380	762	51	tax	tax	NOUN
ftr-380	762	52	doctrine	doctrine	NOUN
ftr-380	762	53	.	.	PUNCT
ftr-380	763	1	accordingly	accordingly	ADV
ftr-380	763	2	,	,	PUNCT
ftr-380	763	3	deferred	deferred	ADJ
ftr-380	763	4	compensation	compensation	NOUN
ftr-380	763	5	not	not	PART
ftr-380	763	6	required	require	VERB
ftr-380	763	7	to	to	PART
ftr-380	763	8	be	be	AUX
ftr-380	763	9	included	include	VERB
ftr-380	763	10	in	in	ADP
ftr-380	763	11	income	income	NOUN
ftr-380	763	12	under	under	ADP
ftr-380	763	13	§	§	PROPN
ftr-380	763	14	409a	409a	PROPN
ftr-380	763	15	may	may	AUX
ftr-380	763	16	nevertheless	nevertheless	ADV
ftr-380	763	17	be	be	AUX
ftr-380	763	18	required	require	VERB
ftr-380	763	19	to	to	PART
ftr-380	763	20	be	be	AUX
ftr-380	763	21	included	include	VERB
ftr-380	763	22	in	in	ADP
ftr-380	763	23	income	income	NOUN
ftr-380	763	24	under	under	ADP
ftr-380	763	25	§	§	PROPN
ftr-380	763	26	451	451	NUM
ftr-380	763	27	,	,	PUNCT
ftr-380	763	28	the	the	DET
ftr-380	763	29	constructive	constructive	ADJ
ftr-380	763	30	receipt	receipt	NOUN
ftr-380	763	31	doctrine	doctrine	NOUN
ftr-380	763	32	,	,	PUNCT
ftr-380	763	33	the	the	DET
ftr-380	763	34	cash	cash	NOUN
ftr-380	763	35	equivalency	equivalency	NOUN
ftr-380	763	36	doctrine	doctrine	NOUN
ftr-380	763	37	,	,	PUNCT
ftr-380	763	38	§	§	PROPN
ftr-380	763	39	83	83	NUM
ftr-380	763	40	,	,	PUNCT
ftr-380	763	41	the	the	DET
ftr-380	763	42	economic	economic	ADJ
ftr-380	763	43	benefit	benefit	NOUN
ftr-380	763	44	doctrine	doctrine	NOUN
ftr-380	763	45	,	,	PUNCT
ftr-380	763	46	the	the	DET
ftr-380	763	47	assignment	assignment	NOUN
ftr-380	763	48	of	of	ADP
ftr-380	763	49	income	income	NOUN
ftr-380	763	50	doctrine	doctrine	NOUN
ftr-380	763	51	or	or	CCONJ
ftr-380	763	52	any	any	DET
ftr-380	763	53	other	other	ADJ
ftr-380	763	54	applicable	applicable	ADJ
ftr-380	763	55	provision	provision	NOUN
ftr-380	763	56	of	of	ADP
ftr-380	763	57	the	the	DET
ftr-380	763	58	code	code	NOUN
ftr-380	763	59	or	or	CCONJ
ftr-380	763	60	common	common	ADJ
ftr-380	763	61	law	law	NOUN
ftr-380	763	62	tax	tax	NOUN
ftr-380	763	63	doctrine	doctrine	NOUN
ftr-380	763	64	.	.	PUNCT
ftr-380	763	65	0	0	PUNCT
ftr-380	764	1	in	in	ADP
ftr-380	764	2	order	order	NOUN
ftr-380	764	3	to	to	PART
ftr-380	764	4	qualify	qualify	VERB
ftr-380	764	5	under	under	ADP
ftr-380	764	6	§	§	PROPN
ftr-380	764	7	409a	409a	PROPN
ftr-380	764	8	,	,	PUNCT
ftr-380	764	9	a	a	DET
ftr-380	764	10	plan	plan	NOUN
ftr-380	764	11	must	must	AUX
ftr-380	764	12	require	require	VERB
ftr-380	764	13	that	that	SCONJ
ftr-380	764	14	distributions	distribution	NOUN
ftr-380	764	15	may	may	AUX
ftr-380	764	16	be	be	AUX
ftr-380	764	17	allowed	allow	VERB
ftr-380	764	18	only	only	ADV
ftr-380	764	19	upon	upon	SCONJ
ftr-380	764	20	separation	separation	NOUN
ftr-380	764	21	from	from	ADP
ftr-380	764	22	service	service	NOUN
ftr-380	764	23	,	,	PUNCT
ftr-380	764	24	disability	disability	NOUN
ftr-380	764	25	,	,	PUNCT
ftr-380	764	26	death	death	NOUN
ftr-380	764	27	,	,	PUNCT
ftr-380	764	28	a	a	DET
ftr-380	764	29	specified	specified	ADJ
ftr-380	764	30	time	time	NOUN
ftr-380	764	31	(	(	PUNCT
ftr-380	764	32	or	or	CCONJ
ftr-380	764	33	pursuant	pursuant	ADJ
ftr-380	764	34	to	to	ADP
ftr-380	764	35	a	a	DET
ftr-380	764	36	fixed	fix	VERB
ftr-380	764	37	schedule	schedule	NOUN
ftr-380	764	38	)	)	PUNCT
ftr-380	764	39	,	,	PUNCT
ftr-380	764	40	change	change	NOUN
ftr-380	764	41	of	of	ADP
ftr-380	764	42	control	control	NOUN
ftr-380	764	43	in	in	ADP
ftr-380	764	44	a	a	DET
ftr-380	764	45	corporation	corporation	NOUN
ftr-380	764	46	(	(	PUNCT
ftr-380	764	47	to	to	PART
ftr-380	764	48	be	be	AUX
ftr-380	764	49	defined	define	VERB
ftr-380	764	50	in	in	ADP
ftr-380	764	51	regulations	regulation	NOUN
ftr-380	764	52	)	)	PUNCT
ftr-380	764	53	,	,	PUNCT
ftr-380	764	54	occurrence	occurrence	NOUN
ftr-380	764	55	of	of	ADP
ftr-380	764	56	an	an	DET
ftr-380	764	57	unforeseeable	unforeseeable	ADJ
ftr-380	764	58	emergency	emergency	NOUN
ftr-380	764	59	,	,	PUNCT
ftr-380	764	60	or	or	CCONJ
ftr-380	764	61	if	if	SCONJ
ftr-380	764	62	the	the	DET
ftr-380	764	63	participant	participant	NOUN
ftr-380	764	64	becomes	become	VERB
ftr-380	764	65	disabled	disabled	ADJ
ftr-380	764	66	;	;	PUNCT
ftr-380	764	67	distributions	distribution	NOUN
ftr-380	764	68	may	may	AUX
ftr-380	764	69	not	not	PART
ftr-380	764	70	be	be	AUX
ftr-380	764	71	allowed	allow	VERB
ftr-380	764	72	other	other	ADJ
ftr-380	764	73	than	than	ADP
ftr-380	764	74	upon	upon	SCONJ
ftr-380	764	75	the	the	DET
ftr-380	764	76	permissible	permissible	ADJ
ftr-380	764	77	distribution	distribution	NOUN
ftr-380	764	78	events	event	NOUN
ftr-380	764	79	and	and	CCONJ
ftr-380	764	80	the	the	DET
ftr-380	764	81	plan	plan	NOUN
ftr-380	764	82	may	may	AUX
ftr-380	764	83	not	not	PART
ftr-380	764	84	permit	permit	VERB
ftr-380	764	85	acceleration	acceleration	NOUN
ftr-380	764	86	of	of	ADP
ftr-380	764	87	a	a	DET
ftr-380	764	88	distribution	distribution	NOUN
ftr-380	764	89	except	except	SCONJ
ftr-380	764	90	as	as	SCONJ
ftr-380	764	91	provided	provide	VERB
ftr-380	764	92	in	in	ADP
ftr-380	764	93	regulations	regulation	NOUN
ftr-380	764	94	.	.	PUNCT
ftr-380	765	1	in	in	ADP
ftr-380	765	2	the	the	DET
ftr-380	765	3	case	case	NOUN
ftr-380	765	4	of	of	ADP
ftr-380	765	5	officers	officer	NOUN
ftr-380	765	6	,	,	PUNCT
ftr-380	765	7	directors	director	NOUN
ftr-380	765	8	and	and	CCONJ
ftr-380	765	9	ten	ten	NUM
ftr-380	765	10	percent	percent	NOUN
ftr-380	765	11	shareholders	shareholder	NOUN
ftr-380	765	12	of	of	ADP
ftr-380	765	13	publicly	publicly	ADV
ftr-380	765	14	-	-	PUNCT
ftr-380	765	15	held	hold	VERB
ftr-380	765	16	corporations	corporation	NOUN
ftr-380	765	17	and	and	CCONJ
ftr-380	765	18	to	to	ADP
ftr-380	765	19	persons	person	NOUN
ftr-380	765	20	holding	hold	VERB
ftr-380	765	21	the	the	DET
ftr-380	765	22	same	same	ADJ
ftr-380	765	23	positions	position	NOUN
ftr-380	765	24	in	in	ADP
ftr-380	765	25	non	non	ADJ
ftr-380	765	26	-	-	ADJ
ftr-380	765	27	publicly	publicly	ADV
ftr-380	765	28	held	hold	VERB
ftr-380	765	29	corporations	corporation	NOUN
ftr-380	765	30	,	,	PUNCT
ftr-380	765	31	distributions	distribution	NOUN
ftr-380	765	32	upon	upon	SCONJ
ftr-380	765	33	separation	separation	NOUN
ftr-380	765	34	from	from	ADP
ftr-380	765	35	service	service	NOUN
ftr-380	765	36	may	may	AUX
ftr-380	765	37	not	not	PART
ftr-380	765	38	be	be	AUX
ftr-380	765	39	made	make	VERB
ftr-380	765	40	earlier	early	ADJ
ftr-380	765	41	than	than	ADP
ftr-380	765	42	six	six	NUM
ftr-380	765	43	months	month	NOUN
ftr-380	765	44	after	after	ADP
ftr-380	765	45	the	the	DET
ftr-380	765	46	date	date	NOUN
ftr-380	765	47	of	of	ADP
ftr-380	765	48	separation	separation	NOUN
ftr-380	765	49	from	from	ADP
ftr-380	765	50	service	service	NOUN
ftr-380	765	51	.	.	PUNCT
ftr-380	766	1	*	*	PUNCT
ftr-380	766	2	the	the	DET
ftr-380	766	3	plan	plan	NOUN
ftr-380	766	4	must	must	AUX
ftr-380	766	5	provide	provide	VERB
ftr-380	766	6	that	that	DET
ftr-380	766	7	compensation	compensation	NOUN
ftr-380	766	8	for	for	ADP
ftr-380	766	9	services	service	NOUN
ftr-380	766	10	performed	perform	VERB
ftr-380	766	11	during	during	ADP
ftr-380	766	12	a	a	DET
ftr-380	766	13	taxable	taxable	ADJ
ftr-380	766	14	year	year	NOUN
ftr-380	766	15	may	may	AUX
ftr-380	766	16	be	be	AUX
ftr-380	766	17	deferred	defer	VERB
ftr-380	766	18	only	only	ADV
ftr-380	766	19	if	if	SCONJ
ftr-380	766	20	the	the	DET
ftr-380	766	21	election	election	NOUN
ftr-380	766	22	is	be	AUX
ftr-380	766	23	made	make	VERB
ftr-380	766	24	before	before	ADP
ftr-380	766	25	the	the	DET
ftr-380	766	26	beginning	beginning	NOUN
ftr-380	766	27	of	of	ADP
ftr-380	766	28	the	the	DET
ftr-380	766	29	year	year	NOUN
ftr-380	766	30	in	in	ADP
ftr-380	766	31	which	which	PRON
ftr-380	766	32	the	the	DET
ftr-380	766	33	services	service	NOUN
ftr-380	766	34	are	be	AUX
ftr-380	766	35	performed	perform	VERB
ftr-380	766	36	(	(	PUNCT
ftr-380	766	37	or	or	CCONJ
ftr-380	766	38	,	,	PUNCT
ftr-380	766	39	if	if	SCONJ
ftr-380	766	40	contingent	contingent	ADJ
ftr-380	766	41	compensation	compensation	NOUN
ftr-380	766	42	,	,	PUNCT
ftr-380	766	43	at	at	ADP
ftr-380	766	44	least	least	ADJ
ftr-380	766	45	six	six	NUM
ftr-380	766	46	months	month	NOUN
ftr-380	766	47	before	before	ADP
ftr-380	766	48	the	the	DET
ftr-380	766	49	end	end	NOUN
ftr-380	766	50	of	of	ADP
ftr-380	766	51	the	the	DET
ftr-380	766	52	year	year	NOUN
ftr-380	766	53	in	in	ADP
ftr-380	766	54	which	which	PRON
ftr-380	766	55	the	the	DET
ftr-380	766	56	services	service	NOUN
ftr-380	766	57	are	be	AUX
ftr-380	766	58	performed	perform	VERB
ftr-380	766	59	)	)	PUNCT
ftr-380	766	60	.	.	PUNCT
ftr-380	767	1	*	*	PUNCT
ftr-380	767	2	a	a	DET
ftr-380	767	3	plan	plan	NOUN
ftr-380	767	4	may	may	AUX
ftr-380	767	5	permit	permit	VERB
ftr-380	767	6	changes	change	NOUN
ftr-380	767	7	in	in	ADP
ftr-380	767	8	the	the	DET
ftr-380	767	9	time	time	NOUN
ftr-380	767	10	and	and	CCONJ
ftr-380	767	11	form	form	NOUN
ftr-380	767	12	of	of	ADP
ftr-380	767	13	distribution	distribution	NOUN
ftr-380	767	14	,	,	PUNCT
ftr-380	767	15	so	so	ADV
ftr-380	767	16	-	-	PUNCT
ftr-380	767	17	called	call	VERB
ftr-380	767	18	"	"	PUNCT
ftr-380	767	19	second	second	ADJ
ftr-380	767	20	[	[	X
ftr-380	767	21	deferral	deferral	ADJ
ftr-380	767	22	]	]	PUNCT
ftr-380	767	23	elections	election	NOUN
ftr-380	767	24	"	"	PUNCT
ftr-380	767	25	will	will	AUX
ftr-380	767	26	have	have	VERB
ftr-380	767	27	to	to	PART
ftr-380	767	28	be	be	AUX
ftr-380	767	29	made	make	VERB
ftr-380	767	30	at	at	ADP
ftr-380	767	31	least	least	ADV
ftr-380	767	32	twelve	twelve	NUM
ftr-380	767	33	months	month	NOUN
ftr-380	767	34	before	before	SCONJ
ftr-380	767	35	the	the	DET
ftr-380	767	36	payment	payment	NOUN
ftr-380	767	37	was	be	AUX
ftr-380	767	38	to	to	PART
ftr-380	767	39	have	have	AUX
ftr-380	767	40	been	be	AUX
ftr-380	767	41	made	make	VERB
ftr-380	767	42	,	,	PUNCT
ftr-380	767	43	and	and	CCONJ
ftr-380	767	44	must	must	AUX
ftr-380	767	45	postpone	postpone	VERB
ftr-380	767	46	the	the	DET
ftr-380	767	47	payment	payment	NOUN
ftr-380	767	48	for	for	ADP
ftr-380	767	49	at	at	ADV
ftr-380	767	50	least	least	ADV
ftr-380	767	51	five	five	NUM
ftr-380	767	52	years	year	NOUN
ftr-380	767	53	from	from	ADP
ftr-380	767	54	the	the	DET
ftr-380	767	55	date	date	NOUN
ftr-380	767	56	it	it	PRON
ftr-380	767	57	otherwise	otherwise	ADV
ftr-380	767	58	would	would	AUX
ftr-380	767	59	have	have	AUX
ftr-380	767	60	been	be	AUX
ftr-380	767	61	made	make	VERB
ftr-380	767	62	.	.	PUNCT
ftr-380	768	1	additionally	additionally	ADV
ftr-380	768	2	,	,	PUNCT
ftr-380	768	3	offshore	offshore	ADV
ftr-380	768	4	rabbi	rabbi	ADJ
ftr-380	768	5	trusts	trust	NOUN
ftr-380	768	6	are	be	AUX
ftr-380	768	7	not	not	PART
ftr-380	768	8	permitted	permit	VERB
ftr-380	768	9	.	.	PUNCT
ftr-380	769	1	generally	generally	ADV
ftr-380	769	2	,	,	PUNCT
ftr-380	769	3	any	any	DET
ftr-380	769	4	such	such	ADJ
ftr-380	769	5	subsequent	subsequent	ADJ
ftr-380	769	6	election	election	NOUN
ftr-380	769	7	to	to	PART
ftr-380	769	8	extend	extend	VERB
ftr-380	769	9	the	the	DET
ftr-380	769	10	deferral	deferral	NOUN
ftr-380	769	11	must	must	AUX
ftr-380	769	12	extend	extend	VERB
ftr-380	769	13	the	the	DET
ftr-380	769	14	first	first	ADJ
ftr-380	769	15	payment	payment	NOUN
ftr-380	769	16	date	date	NOUN
ftr-380	769	17	by	by	ADP
ftr-380	769	18	at	at	ADV
ftr-380	769	19	least	least	ADV
ftr-380	769	20	five	five	NUM
ftr-380	769	21	years	year	NOUN
ftr-380	769	22	and	and	CCONJ
ftr-380	769	23	can	can	AUX
ftr-380	769	24	not	not	PART
ftr-380	769	25	be	be	AUX
ftr-380	769	26	made	make	VERB
ftr-380	769	27	or	or	CCONJ
ftr-380	769	28	take	take	VERB
ftr-380	769	29	effect	effect	NOUN
ftr-380	769	30	within	within	ADP
ftr-380	769	31	twelve	twelve	NUM
ftr-380	769	32	months	month	NOUN
ftr-380	769	33	of	of	ADP
ftr-380	769	34	the	the	DET
ftr-380	769	35	due	due	ADJ
ftr-380	769	36	date	date	NOUN
ftr-380	769	37	of	of	ADP
ftr-380	769	38	the	the	DET
ftr-380	769	39	first	first	ADJ
ftr-380	769	40	payment	payment	NOUN
ftr-380	769	41	.	.	PUNCT
ftr-380	770	1	[	[	X
ftr-380	770	2	vol	vol	NOUN
ftr-380	770	3	8	8	NUM
ftr-380	770	4	:	:	PUNCT
ftr-380	770	5	si	si	PROPN
ftr-380	770	6	recent	recent	ADJ
ftr-380	770	7	developments	development	NOUN
ftr-380	770	8	in	in	ADP
ftr-380	770	9	federal	federal	ADJ
ftr-380	770	10	income	income	NOUN
ftr-380	770	11	taxation	taxation	NOUN
ftr-380	770	12	*	*	PUNCT
ftr-380	770	13	violations	violation	NOUN
ftr-380	770	14	of	of	ADP
ftr-380	770	15	these	these	DET
ftr-380	770	16	rules	rule	NOUN
ftr-380	770	17	would	would	AUX
ftr-380	770	18	make	make	VERB
ftr-380	770	19	immediately	immediately	ADV
ftr-380	770	20	taxable	taxable	ADJ
ftr-380	770	21	all	all	DET
ftr-380	770	22	amounts	amount	NOUN
ftr-380	770	23	not	not	PART
ftr-380	770	24	subject	subject	ADJ
ftr-380	770	25	to	to	ADP
ftr-380	770	26	a	a	DET
ftr-380	770	27	substantial	substantial	ADJ
ftr-380	770	28	risk	risk	NOUN
ftr-380	770	29	of	of	ADP
ftr-380	770	30	forfeiture	forfeiture	NOUN
ftr-380	770	31	,	,	PUNCT
ftr-380	770	32	plus	plus	CCONJ
ftr-380	770	33	interest	interest	NOUN
ftr-380	770	34	at	at	ADP
ftr-380	770	35	one	one	NUM
ftr-380	770	36	percentage	percentage	NOUN
ftr-380	770	37	point	point	NOUN
ftr-380	770	38	above	above	ADP
ftr-380	770	39	the	the	DET
ftr-380	770	40	underpayment	underpayment	ADJ
ftr-380	770	41	rate	rate	NOUN
ftr-380	770	42	plus	plus	CCONJ
ftr-380	770	43	additional	additional	ADJ
ftr-380	770	44	tax	tax	NOUN
ftr-380	770	45	of	of	ADP
ftr-380	770	46	20	20	NUM
ftr-380	770	47	percent	percent	NOUN
ftr-380	770	48	of	of	ADP
ftr-380	770	49	the	the	DET
ftr-380	770	50	amount	amount	NOUN
ftr-380	770	51	improperly	improperly	ADV
ftr-380	770	52	deferred	defer	VERB
ftr-380	770	53	.	.	PUNCT
ftr-380	771	1	*	*	PUNCT
ftr-380	771	2	these	these	DET
ftr-380	771	3	new	new	ADJ
ftr-380	771	4	rules	rule	NOUN
ftr-380	771	5	do	do	AUX
ftr-380	771	6	not	not	PART
ftr-380	771	7	apply	apply	VERB
ftr-380	771	8	to	to	ADP
ftr-380	771	9	nonqualified	nonqualifie	VERB
ftr-380	771	10	stock	stock	NOUN
ftr-380	771	11	options	option	NOUN
ftr-380	771	12	,	,	PUNCT
ftr-380	771	13	incentive	incentive	NOUN
ftr-380	771	14	stock	stock	NOUN
ftr-380	771	15	options	option	NOUN
ftr-380	771	16	and	and	CCONJ
ftr-380	771	17	employee	employee	NOUN
ftr-380	771	18	stock	stock	NOUN
ftr-380	771	19	purchase	purchase	NOUN
ftr-380	771	20	plans	plan	NOUN
ftr-380	771	21	,	,	PUNCT
ftr-380	771	22	but	but	CCONJ
ftr-380	771	23	apparently	apparently	ADV
ftr-380	771	24	do	do	AUX
ftr-380	771	25	apply	apply	VERB
ftr-380	771	26	to	to	ADP
ftr-380	771	27	stock	stock	NOUN
ftr-380	771	28	appreciation	appreciation	NOUN
ftr-380	771	29	rights	right	NOUN
ftr-380	771	30	.	.	PUNCT
ftr-380	772	1	*	*	PUNCT
ftr-380	772	2	benefits	benefit	NOUN
ftr-380	772	3	earned	earn	VERB
ftr-380	772	4	through	through	ADP
ftr-380	772	5	the	the	DET
ftr-380	772	6	end	end	NOUN
ftr-380	772	7	of	of	ADP
ftr-380	772	8	2004	2004	NUM
ftr-380	772	9	are	be	AUX
ftr-380	772	10	grandfathered	grandfathere	VERB
ftr-380	772	11	if	if	SCONJ
ftr-380	772	12	the	the	DET
ftr-380	772	13	plan	plan	NOUN
ftr-380	772	14	complied	comply	VERB
ftr-380	772	15	with	with	ADP
ftr-380	772	16	prior	prior	ADJ
ftr-380	772	17	law	law	NOUN
ftr-380	772	18	and	and	CCONJ
ftr-380	772	19	it	it	PRON
ftr-380	772	20	was	be	AUX
ftr-380	772	21	not	not	PART
ftr-380	772	22	materially	materially	ADV
ftr-380	772	23	modified	modify	VERB
ftr-380	772	24	after	after	ADP
ftr-380	772	25	10/3/04	10/3/04	NUM
ftr-380	772	26	.	.	PUNCT
ftr-380	772	27	a.	a.	NOUN
ftr-380	772	28	section	section	PROPN
ftr-380	772	29	409a	409a	PROPN
ftr-380	772	30	guidance	guidance	NOUN
ftr-380	772	31	provides	provide	VERB
ftr-380	772	32	transition	transition	NOUN
ftr-380	772	33	rules	rule	NOUN
ftr-380	772	34	and	and	CCONJ
ftr-380	772	35	excludes	exclude	VERB
ftr-380	772	36	stock	stock	NOUN
ftr-380	772	37	appreciation	appreciation	NOUN
ftr-380	772	38	rights	right	NOUN
ftr-380	772	39	from	from	ADP
ftr-380	772	40	the	the	DET
ftr-380	772	41	purview	purview	NOUN
ftr-380	772	42	of	of	ADP
ftr-380	772	43	that	that	DET
ftr-380	772	44	section	section	NOUN
ftr-380	772	45	.	.	PUNCT
ftr-380	773	1	notice	notice	VERB
ftr-380	773	2	2005	2005	NUM
ftr-380	773	3	-	-	SYM
ftr-380	773	4	1	1	NUM
ftr-380	773	5	,	,	PUNCT
ftr-380	773	6	2005	2005	NUM
ftr-380	773	7	-	-	SYM
ftr-380	773	8	2	2	NUM
ftr-380	773	9	i.r.b	i.r.b	NOUN
ftr-380	773	10	.	.	PUNCT
ftr-380	773	11	274	274	NUM
ftr-380	773	12	(	(	PUNCT
ftr-380	773	13	12/20/04	12/20/04	PROPN
ftr-380	773	14	)	)	PUNCT
ftr-380	773	15	.	.	PUNCT
ftr-380	774	1	this	this	DET
ftr-380	774	2	notice	notice	NOUN
ftr-380	774	3	provides	provide	VERB
ftr-380	774	4	in	in	ADP
ftr-380	774	5	q&a	q&a	PROPN
ftr-380	774	6	form	form	NOUN
ftr-380	774	7	guidance	guidance	NOUN
ftr-380	774	8	with	with	ADP
ftr-380	774	9	respect	respect	NOUN
ftr-380	774	10	to	to	ADP
ftr-380	774	11	the	the	DET
ftr-380	774	12	application	application	NOUN
ftr-380	774	13	of	of	ADP
ftr-380	774	14	§	§	PROPN
ftr-380	774	15	409a	409a	PROPN
ftr-380	774	16	.	.	PUNCT
ftr-380	775	1	it	it	PRON
ftr-380	775	2	answers	answer	VERB
ftr-380	775	3	a	a	DET
ftr-380	775	4	variety	variety	NOUN
ftr-380	775	5	of	of	ADP
ftr-380	775	6	interpretive	interpretive	ADJ
ftr-380	775	7	questions	question	NOUN
ftr-380	775	8	regarding	regard	VERB
ftr-380	775	9	the	the	DET
ftr-380	775	10	application	application	NOUN
ftr-380	775	11	of	of	ADP
ftr-380	775	12	§	§	PROPN
ftr-380	775	13	409a	409a	NOUN
ftr-380	775	14	by	by	ADP
ftr-380	775	15	providing	provide	VERB
ftr-380	775	16	various	various	ADJ
ftr-380	775	17	definitions	definition	NOUN
ftr-380	775	18	,	,	PUNCT
ftr-380	775	19	including	include	VERB
ftr-380	775	20	a	a	DET
ftr-380	775	21	definition	definition	NOUN
ftr-380	775	22	of	of	ADP
ftr-380	775	23	substantial	substantial	ADJ
ftr-380	775	24	risk	risk	NOUN
ftr-380	775	25	of	of	ADP
ftr-380	775	26	forfeiture	forfeiture	NOUN
ftr-380	775	27	,	,	PUNCT
ftr-380	775	28	and	and	CCONJ
ftr-380	775	29	guidance	guidance	NOUN
ftr-380	775	30	on	on	ADP
ftr-380	775	31	the	the	DET
ftr-380	775	32	application	application	NOUN
ftr-380	775	33	of	of	ADP
ftr-380	775	34	§	§	PROPN
ftr-380	775	35	409a	409a	PROPN
ftr-380	775	36	to	to	ADP
ftr-380	775	37	various	various	ADJ
ftr-380	775	38	kinds	kind	NOUN
ftr-380	775	39	of	of	ADP
ftr-380	775	40	plans	plan	NOUN
ftr-380	775	41	as	as	ADV
ftr-380	775	42	well	well	ADV
ftr-380	775	43	as	as	ADP
ftr-380	775	44	to	to	ADP
ftr-380	775	45	stock	stock	NOUN
ftr-380	775	46	appreciation	appreciation	NOUN
ftr-380	775	47	rights	right	NOUN
ftr-380	775	48	and	and	CCONJ
ftr-380	775	49	arrangements	arrangement	NOUN
ftr-380	775	50	between	between	ADP
ftr-380	775	51	partners	partner	NOUN
ftr-380	775	52	and	and	CCONJ
ftr-380	775	53	partnerships	partnership	NOUN
ftr-380	775	54	.	.	PUNCT
ftr-380	776	1	the	the	DET
ftr-380	776	2	notice	notice	NOUN
ftr-380	776	3	provides	provide	VERB
ftr-380	776	4	that	that	SCONJ
ftr-380	776	5	§	§	PROPN
ftr-380	776	6	409a	409a	PROPN
ftr-380	776	7	applies	apply	VERB
ftr-380	776	8	whenever	whenever	SCONJ
ftr-380	776	9	a	a	DET
ftr-380	776	10	service	service	NOUN
ftr-380	776	11	provider	provider	NOUN
ftr-380	776	12	is	be	AUX
ftr-380	776	13	(	(	PUNCT
ftr-380	776	14	a	a	X
ftr-380	776	15	)	)	PUNCT
ftr-380	776	16	an	an	DET
ftr-380	776	17	individual	individual	NOUN
ftr-380	776	18	,	,	PUNCT
ftr-380	776	19	(	(	PUNCT
ftr-380	776	20	b	b	X
ftr-380	776	21	)	)	PUNCT
ftr-380	776	22	a	a	DET
ftr-380	776	23	personal	personal	ADJ
ftr-380	776	24	service	service	NOUN
ftr-380	776	25	corporation	corporation	NOUN
ftr-380	776	26	(	(	PUNCT
ftr-380	776	27	as	as	SCONJ
ftr-380	776	28	defined	define	VERB
ftr-380	776	29	in	in	ADP
ftr-380	776	30	§	§	PROPN
ftr-380	776	31	269a(b)(1	269a(b)(1	NUM
ftr-380	776	32	)	)	PUNCT
ftr-380	776	33	)	)	PUNCT
ftr-380	776	34	,	,	PUNCT
ftr-380	776	35	or	or	CCONJ
ftr-380	776	36	a	a	DET
ftr-380	776	37	noncorporate	noncorporate	ADJ
ftr-380	776	38	entity	entity	NOUN
ftr-380	776	39	that	that	PRON
ftr-380	776	40	would	would	AUX
ftr-380	776	41	be	be	AUX
ftr-380	776	42	a	a	DET
ftr-380	776	43	personal	personal	ADJ
ftr-380	776	44	service	service	NOUN
ftr-380	776	45	corporation	corporation	NOUN
ftr-380	776	46	if	if	SCONJ
ftr-380	776	47	it	it	PRON
ftr-380	776	48	were	be	AUX
ftr-380	776	49	a	a	DET
ftr-380	776	50	corporation	corporation	NOUN
ftr-380	776	51	,	,	PUNCT
ftr-380	776	52	or	or	CCONJ
ftr-380	776	53	(	(	PUNCT
ftr-380	776	54	c	c	X
ftr-380	776	55	)	)	PUNCT
ftr-380	776	56	a	a	DET
ftr-380	776	57	qualified	qualified	ADJ
ftr-380	776	58	personal	personal	ADJ
ftr-380	776	59	service	service	NOUN
ftr-380	776	60	corporation	corporation	NOUN
ftr-380	776	61	(	(	PUNCT
ftr-380	776	62	as	as	SCONJ
ftr-380	776	63	defined	define	VERB
ftr-380	776	64	in	in	ADP
ftr-380	776	65	§	§	PROPN
ftr-380	776	66	448(d)(2	448(d)(2	NUM
ftr-380	776	67	)	)	PUNCT
ftr-380	776	68	)	)	PUNCT
ftr-380	776	69	,	,	PUNCT
ftr-380	776	70	or	or	CCONJ
ftr-380	776	71	a	a	DET
ftr-380	776	72	noncorporate	noncorporate	ADJ
ftr-380	776	73	entity	entity	NOUN
ftr-380	776	74	that	that	PRON
ftr-380	776	75	would	would	AUX
ftr-380	776	76	be	be	AUX
ftr-380	776	77	a	a	DET
ftr-380	776	78	qualified	qualified	ADJ
ftr-380	776	79	personal	personal	ADJ
ftr-380	776	80	service	service	NOUN
ftr-380	776	81	corporation	corporation	NOUN
ftr-380	776	82	if	if	SCONJ
ftr-380	776	83	it	it	PRON
ftr-380	776	84	were	be	AUX
ftr-380	776	85	a	a	DET
ftr-380	776	86	corporation	corporation	NOUN
ftr-380	776	87	.	.	PUNCT
ftr-380	777	1	(	(	PUNCT
ftr-380	777	2	q&a-8	q&a-8	NOUN
ftr-380	777	3	)	)	PUNCT
ftr-380	777	4	.	.	PUNCT
ftr-380	778	1	however	however	ADV
ftr-380	778	2	,	,	PUNCT
ftr-380	778	3	§	§	PROPN
ftr-380	778	4	409a	409a	PROPN
ftr-380	778	5	does	do	AUX
ftr-380	778	6	not	not	PART
ftr-380	778	7	apply	apply	VERB
ftr-380	778	8	if	if	SCONJ
ftr-380	778	9	both	both	DET
ftr-380	778	10	(	(	PUNCT
ftr-380	778	11	a	a	X
ftr-380	778	12	)	)	PUNCT
ftr-380	778	13	the	the	DET
ftr-380	778	14	service	service	NOUN
ftr-380	778	15	provider	provider	NOUN
ftr-380	778	16	is	be	AUX
ftr-380	778	17	actively	actively	ADV
ftr-380	778	18	engaged	engage	VERB
ftr-380	778	19	in	in	ADP
ftr-380	778	20	the	the	DET
ftr-380	778	21	trade	trade	NOUN
ftr-380	778	22	or	or	CCONJ
ftr-380	778	23	business	business	NOUN
ftr-380	778	24	of	of	ADP
ftr-380	778	25	providing	provide	VERB
ftr-380	778	26	substantial	substantial	ADJ
ftr-380	778	27	services	service	NOUN
ftr-380	778	28	,	,	PUNCT
ftr-380	778	29	other	other	ADJ
ftr-380	778	30	than	than	ADP
ftr-380	778	31	as	as	ADP
ftr-380	778	32	an	an	DET
ftr-380	778	33	employee	employee	NOUN
ftr-380	778	34	or	or	CCONJ
ftr-380	778	35	as	as	ADP
ftr-380	778	36	a	a	DET
ftr-380	778	37	director	director	NOUN
ftr-380	778	38	of	of	ADP
ftr-380	778	39	a	a	DET
ftr-380	778	40	corporation	corporation	NOUN
ftr-380	778	41	,	,	PUNCT
ftr-380	778	42	and	and	CCONJ
ftr-380	778	43	(	(	PUNCT
ftr-380	778	44	b	b	X
ftr-380	778	45	)	)	PUNCT
ftr-380	778	46	the	the	DET
ftr-380	778	47	service	service	NOUN
ftr-380	778	48	provider	provider	NOUN
ftr-380	778	49	provides	provide	VERB
ftr-380	778	50	such	such	ADJ
ftr-380	778	51	services	service	NOUN
ftr-380	778	52	to	to	ADP
ftr-380	778	53	two	two	NUM
ftr-380	778	54	or	or	CCONJ
ftr-380	778	55	more	more	ADJ
ftr-380	778	56	service	service	NOUN
ftr-380	778	57	recipients	recipient	NOUN
ftr-380	778	58	to	to	PART
ftr-380	778	59	which	which	PRON
ftr-380	778	60	the	the	DET
ftr-380	778	61	service	service	NOUN
ftr-380	778	62	provider	provider	NOUN
ftr-380	778	63	is	be	AUX
ftr-380	778	64	not	not	PART
ftr-380	778	65	related	relate	VERB
ftr-380	778	66	and	and	CCONJ
ftr-380	778	67	that	that	PRON
ftr-380	778	68	are	be	AUX
ftr-380	778	69	not	not	PART
ftr-380	778	70	related	relate	VERB
ftr-380	778	71	to	to	ADP
ftr-380	778	72	one	one	NUM
ftr-380	778	73	another	another	DET
ftr-380	778	74	.	.	PUNCT
ftr-380	779	1	(	(	PUNCT
ftr-380	779	2	q&a-8	q&a-8	NOUN
ftr-380	779	3	)	)	PUNCT
ftr-380	779	4	.	.	PUNCT
ftr-380	780	1	*	*	PUNCT
ftr-380	780	2	a	a	DET
ftr-380	780	3	plan	plan	NOUN
ftr-380	780	4	provides	provide	VERB
ftr-380	780	5	for	for	ADP
ftr-380	780	6	deferral	deferral	NOUN
ftr-380	780	7	of	of	ADP
ftr-380	780	8	compensation	compensation	NOUN
ftr-380	780	9	only	only	ADV
ftr-380	780	10	if	if	SCONJ
ftr-380	780	11	,	,	PUNCT
ftr-380	780	12	"	"	PUNCT
ftr-380	780	13	under	under	ADP
ftr-380	780	14	the	the	DET
ftr-380	780	15	terms	term	NOUN
ftr-380	780	16	of	of	ADP
ftr-380	780	17	the	the	DET
ftr-380	780	18	plan	plan	NOUN
ftr-380	780	19	and	and	CCONJ
ftr-380	780	20	the	the	DET
ftr-380	780	21	relevant	relevant	ADJ
ftr-380	780	22	facts	fact	NOUN
ftr-380	780	23	and	and	CCONJ
ftr-380	780	24	circumstances	circumstance	NOUN
ftr-380	780	25	,	,	PUNCT
ftr-380	780	26	the	the	DET
ftr-380	780	27	service	service	NOUN
ftr-380	780	28	provider	provider	NOUN
ftr-380	780	29	has	have	VERB
ftr-380	780	30	a	a	DET
ftr-380	780	31	legally	legally	ADV
ftr-380	780	32	binding	bind	VERB
ftr-380	780	33	right	right	ADV
ftr-380	780	34	during	during	ADP
ftr-380	780	35	a	a	DET
ftr-380	780	36	taxable	taxable	ADJ
ftr-380	780	37	year	year	NOUN
ftr-380	780	38	to	to	ADP
ftr-380	780	39	compensation	compensation	NOUN
ftr-380	780	40	that	that	PRON
ftr-380	780	41	has	have	AUX
ftr-380	780	42	not	not	PART
ftr-380	780	43	been	be	AUX
ftr-380	780	44	actually	actually	ADV
ftr-380	780	45	or	or	CCONJ
ftr-380	780	46	constructively	constructively	ADV
ftr-380	780	47	received	receive	VERB
ftr-380	780	48	and	and	CCONJ
ftr-380	780	49	included	include	VERB
ftr-380	780	50	in	in	ADP
ftr-380	780	51	gross	gross	ADJ
ftr-380	780	52	income	income	NOUN
ftr-380	780	53	,	,	PUNCT
ftr-380	780	54	and	and	CCONJ
ftr-380	780	55	that	that	SCONJ
ftr-380	780	56	,	,	PUNCT
ftr-380	780	57	pursuant	pursuant	ADJ
ftr-380	780	58	to	to	ADP
ftr-380	780	59	the	the	DET
ftr-380	780	60	terms	term	NOUN
ftr-380	780	61	of	of	ADP
ftr-380	780	62	the	the	DET
ftr-380	780	63	plan	plan	NOUN
ftr-380	780	64	,	,	PUNCT
ftr-380	780	65	is	be	AUX
ftr-380	780	66	payable	payable	ADJ
ftr-380	780	67	to	to	ADP
ftr-380	780	68	(	(	PUNCT
ftr-380	780	69	or	or	CCONJ
ftr-380	780	70	on	on	ADP
ftr-380	780	71	behalf	behalf	NOUN
ftr-380	780	72	of	of	ADP
ftr-380	780	73	)	)	PUNCT
ftr-380	780	74	the	the	DET
ftr-380	780	75	service	service	NOUN
ftr-380	780	76	provider	provider	NOUN
ftr-380	780	77	in	in	ADP
ftr-380	780	78	a	a	DET
ftr-380	780	79	later	later	ADJ
ftr-380	780	80	year	year	NOUN
ftr-380	780	81	.	.	PUNCT
ftr-380	780	82	"	"	PUNCT
ftr-380	781	1	(	(	PUNCT
ftr-380	781	2	q&a-4	q&a-4	NOUN
ftr-380	781	3	)	)	PUNCT
ftr-380	781	4	compensation	compensation	NOUN
ftr-380	781	5	is	be	AUX
ftr-380	781	6	not	not	PART
ftr-380	781	7	treated	treat	VERB
ftr-380	781	8	as	as	ADP
ftr-380	781	9	deferred	defer	VERB
ftr-380	781	10	compensation	compensation	NOUN
ftr-380	781	11	,	,	PUNCT
ftr-380	781	12	however	however	ADV
ftr-380	781	13	,	,	PUNCT
ftr-380	781	14	if	if	SCONJ
ftr-380	781	15	it	it	PRON
ftr-380	781	16	is	be	AUX
ftr-380	781	17	received	receive	VERB
ftr-380	781	18	after	after	ADP
ftr-380	781	19	the	the	DET
ftr-380	781	20	last	last	ADJ
ftr-380	781	21	day	day	NOUN
ftr-380	781	22	of	of	ADP
ftr-380	781	23	the	the	DET
ftr-380	781	24	service	service	NOUN
ftr-380	781	25	provider	provider	NOUN
ftr-380	781	26	's	's	PART
ftr-380	781	27	taxable	taxable	ADJ
ftr-380	781	28	year	year	NOUN
ftr-380	781	29	pursuant	pursuant	ADJ
ftr-380	781	30	to	to	ADP
ftr-380	781	31	the	the	DET
ftr-380	781	32	service	service	NOUN
ftr-380	781	33	recipient	recipient	NOUN
ftr-380	781	34	's	's	PART
ftr-380	781	35	normal	normal	ADJ
ftr-380	781	36	payroll	payroll	NOUN
ftr-380	781	37	period	period	NOUN
ftr-380	781	38	.	.	PUNCT
ftr-380	782	1	(	(	PUNCT
ftr-380	782	2	q&a-4	q&a-4	NOUN
ftr-380	782	3	)	)	PUNCT
ftr-380	782	4	.	.	PUNCT
ftr-380	783	1	furthermore	furthermore	ADV
ftr-380	783	2	,	,	PUNCT
ftr-380	783	3	compensation	compensation	NOUN
ftr-380	783	4	is	be	AUX
ftr-380	783	5	not	not	PART
ftr-380	783	6	treated	treat	VERB
ftr-380	783	7	as	as	ADP
ftr-380	783	8	deferred	defer	VERB
ftr-380	783	9	if	if	SCONJ
ftr-380	783	10	it	it	PRON
ftr-380	783	11	is	be	AUX
ftr-380	783	12	required	require	VERB
ftr-380	783	13	to	to	PART
ftr-380	783	14	be	be	AUX
ftr-380	783	15	paid	pay	VERB
ftr-380	783	16	and	and	CCONJ
ftr-380	783	17	is	be	AUX
ftr-380	783	18	actually	actually	ADV
ftr-380	783	19	or	or	CCONJ
ftr-380	783	20	constructively	constructively	ADV
ftr-380	783	21	received	receive	VERB
ftr-380	783	22	by	by	ADP
ftr-380	783	23	the	the	DET
ftr-380	783	24	service	service	NOUN
ftr-380	783	25	provider	provider	NOUN
ftr-380	783	26	by	by	ADP
ftr-380	783	27	the	the	DET
ftr-380	783	28	later	later	NOUN
ftr-380	783	29	of	of	ADP
ftr-380	783	30	:	:	PUNCT
ftr-380	783	31	(	(	PUNCT
ftr-380	783	32	i	i	NOUN
ftr-380	783	33	)	)	PUNCT
ftr-380	783	34	the	the	DET
ftr-380	783	35	date	date	NOUN
ftr-380	783	36	two	two	NUM
ftr-380	783	37	and	and	CCONJ
ftr-380	783	38	one	one	NUM
ftr-380	783	39	half	half	NOUN
ftr-380	783	40	months	month	NOUN
ftr-380	783	41	after	after	ADP
ftr-380	783	42	the	the	DET
ftr-380	783	43	end	end	NOUN
ftr-380	783	44	of	of	ADP
ftr-380	783	45	the	the	DET
ftr-380	783	46	service	service	NOUN
ftr-380	783	47	provider	provider	NOUN
ftr-380	783	48	's	's	PART
ftr-380	783	49	first	first	ADJ
ftr-380	783	50	taxable	taxable	ADJ
ftr-380	783	51	year	year	NOUN
ftr-380	783	52	in	in	ADP
ftr-380	783	53	which	which	PRON
ftr-380	783	54	the	the	DET
ftr-380	783	55	amount	amount	NOUN
ftr-380	783	56	is	be	AUX
ftr-380	783	57	no	no	PRON
ftr-380	783	58	longer	long	ADV
ftr-380	783	59	subject	subject	ADJ
ftr-380	783	60	to	to	ADP
ftr-380	783	61	a	a	DET
ftr-380	783	62	substantial	substantial	ADJ
ftr-380	783	63	risk	risk	NOUN
ftr-380	783	64	of	of	ADP
ftr-380	783	65	forfeiture	forfeiture	NOUN
ftr-380	783	66	or	or	CCONJ
ftr-380	783	67	(	(	PUNCT
ftr-380	783	68	ii	ii	PROPN
ftr-380	783	69	)	)	PUNCT
ftr-380	783	70	the	the	DET
ftr-380	783	71	date	date	NOUN
ftr-380	783	72	two	two	NUM
ftr-380	783	73	and	and	CCONJ
ftr-380	783	74	one	one	NUM
ftr-380	783	75	-	-	PUNCT
ftr-380	783	76	half	half	NOUN
ftr-380	783	77	2006	2006	NUM
ftr-380	783	78	]	]	PUNCT
ftr-380	784	1	florida	florida	PROPN
ftr-380	784	2	tax	tax	PROPN
ftr-380	784	3	review	review	NOUN
ftr-380	784	4	months	month	NOUN
ftr-380	784	5	after	after	ADP
ftr-380	784	6	the	the	DET
ftr-380	784	7	end	end	NOUN
ftr-380	784	8	of	of	ADP
ftr-380	784	9	the	the	DET
ftr-380	784	10	service	service	NOUN
ftr-380	784	11	recipient	recipient	NOUN
ftr-380	784	12	's	's	PART
ftr-380	784	13	first	first	ADJ
ftr-380	784	14	taxable	taxable	ADJ
ftr-380	784	15	year	year	NOUN
ftr-380	784	16	in	in	ADP
ftr-380	784	17	which	which	PRON
ftr-380	784	18	the	the	DET
ftr-380	784	19	amount	amount	NOUN
ftr-380	784	20	is	be	AUX
ftr-380	784	21	no	no	PRON
ftr-380	784	22	longer	long	ADV
ftr-380	784	23	subject	subject	ADJ
ftr-380	784	24	to	to	ADP
ftr-380	784	25	a	a	DET
ftr-380	784	26	substantial	substantial	ADJ
ftr-380	784	27	risk	risk	NOUN
ftr-380	784	28	of	of	ADP
ftr-380	784	29	forfeiture	forfeiture	NOUN
ftr-380	784	30	.	.	PUNCT
ftr-380	785	1	*	*	PUNCT
ftr-380	785	2	stock	stock	NOUN
ftr-380	785	3	options	option	NOUN
ftr-380	785	4	,	,	PUNCT
ftr-380	785	5	stock	stock	NOUN
ftr-380	785	6	appreciation	appreciation	NOUN
ftr-380	785	7	rights	right	NOUN
ftr-380	785	8	,	,	PUNCT
ftr-380	785	9	and	and	CCONJ
ftr-380	785	10	other	other	ADJ
ftr-380	785	11	equity	equity	NOUN
ftr-380	785	12	-	-	PUNCT
ftr-380	785	13	based	base	VERB
ftr-380	785	14	compensation	compensation	NOUN
ftr-380	785	15	generally	generally	ADV
ftr-380	785	16	are	be	AUX
ftr-380	785	17	considered	consider	VERB
ftr-380	785	18	to	to	PART
ftr-380	785	19	be	be	AUX
ftr-380	785	20	deferred	defer	VERB
ftr-380	785	21	compensation	compensation	NOUN
ftr-380	785	22	subject	subject	NOUN
ftr-380	785	23	to	to	ADP
ftr-380	785	24	§	§	PROPN
ftr-380	785	25	409a	409a	PROPN
ftr-380	785	26	,	,	PUNCT
ftr-380	785	27	unless	unless	SCONJ
ftr-380	785	28	certain	certain	ADJ
ftr-380	785	29	specified	specify	VERB
ftr-380	785	30	conditions	condition	NOUN
ftr-380	785	31	have	have	AUX
ftr-380	785	32	been	be	AUX
ftr-380	785	33	meet	meet	ADJ
ftr-380	785	34	.	.	PUNCT
ftr-380	786	1	(	(	PUNCT
ftr-380	786	2	q&a-4(d	q&a-4(d	NUM
ftr-380	786	3	)	)	PUNCT
ftr-380	786	4	)	)	PUNCT
ftr-380	786	5	a	a	DET
ftr-380	786	6	nonstatutory	nonstatutory	ADJ
ftr-380	786	7	stock	stock	NOUN
ftr-380	786	8	option	option	NOUN
ftr-380	786	9	is	be	AUX
ftr-380	786	10	not	not	PART
ftr-380	786	11	considered	consider	VERB
ftr-380	786	12	to	to	PART
ftr-380	786	13	be	be	AUX
ftr-380	786	14	deferred	defer	VERB
ftr-380	786	15	compensation	compensation	NOUN
ftr-380	786	16	for	for	ADP
ftr-380	786	17	purposes	purpose	NOUN
ftr-380	786	18	of	of	ADP
ftr-380	786	19	§	§	PROPN
ftr-380	786	20	409a	409a	PROPN
ftr-380	786	21	if	if	SCONJ
ftr-380	786	22	the	the	DET
ftr-380	786	23	folowng	folowng	NOUN
ftr-380	786	24	,	,	PUNCT
ftr-380	786	25	vmd	vmd	PROPN
ftr-380	786	26	itons	iton	NOUN
ftr-380	786	27	have	have	AUX
ftr-380	786	28	been	be	AUX
ftr-380	786	29	met	meet	VERB
ftr-380	786	30	:	:	PUNCT
ftr-380	786	31	(	(	PUNCT
ftr-380	786	32	1	1	X
ftr-380	786	33	)	)	PUNCT
ftr-380	786	34	the	the	DET
ftr-380	786	35	exercise	exercise	NOUN
ftr-380	786	36	price	price	NOUN
ftr-380	786	37	may	may	AUX
ftr-380	786	38	never	never	ADV
ftr-380	786	39	be	be	AUX
ftr-380	786	40	less	less	ADJ
ftr-380	786	41	than	than	ADP
ftr-380	786	42	the	the	DET
ftr-380	786	43	fair	fair	ADJ
ftr-380	786	44	market	market	NOUN
ftr-380	786	45	value	value	NOUN
ftr-380	786	46	of	of	ADP
ftr-380	786	47	the	the	DET
ftr-380	786	48	underlying	underlie	VERB
ftr-380	786	49	stock	stock	NOUN
ftr-380	786	50	on	on	ADP
ftr-380	786	51	the	the	DET
ftr-380	786	52	date	date	NOUN
ftr-380	786	53	the	the	DET
ftr-380	786	54	option	option	NOUN
ftr-380	786	55	is	be	AUX
ftr-380	786	56	granted	grant	VERB
ftr-380	786	57	,	,	PUNCT
ftr-380	786	58	(	(	PUNCT
ftr-380	786	59	2	2	X
ftr-380	786	60	)	)	PUNCT
ftr-380	786	61	the	the	DET
ftr-380	786	62	option	option	NOUN
ftr-380	786	63	is	be	AUX
ftr-380	786	64	subject	subject	ADJ
ftr-380	786	65	to	to	ADP
ftr-380	786	66	taxation	taxation	NOUN
ftr-380	786	67	under	under	ADP
ftr-380	786	68	§	§	PROPN
ftr-380	786	69	83	83	NUM
ftr-380	786	70	,	,	PUNCT
ftr-380	786	71	and	and	CCONJ
ftr-380	786	72	(	(	PUNCT
ftr-380	786	73	3	3	X
ftr-380	786	74	)	)	PUNCT
ftr-380	786	75	the	the	DET
ftr-380	786	76	option	option	NOUN
ftr-380	786	77	does	do	AUX
ftr-380	786	78	not	not	PART
ftr-380	786	79	include	include	VERB
ftr-380	786	80	any	any	DET
ftr-380	786	81	deferred	deferred	ADJ
ftr-380	786	82	compensation	compensation	NOUN
ftr-380	786	83	feature	feature	NOUN
ftr-380	786	84	other	other	ADJ
ftr-380	786	85	than	than	ADP
ftr-380	786	86	deferred	deferred	ADJ
ftr-380	786	87	income	income	NOUN
ftr-380	786	88	recognition	recognition	NOUN
ftr-380	786	89	until	until	ADP
ftr-380	786	90	the	the	DET
ftr-380	786	91	later	later	NOUN
ftr-380	786	92	of	of	ADP
ftr-380	786	93	the	the	DET
ftr-380	786	94	exercise	exercise	NOUN
ftr-380	786	95	or	or	CCONJ
ftr-380	786	96	disposition	disposition	NOUN
ftr-380	786	97	of	of	ADP
ftr-380	786	98	the	the	DET
ftr-380	786	99	option	option	NOUN
ftr-380	786	100	.	.	PUNCT
ftr-380	787	1	a	a	DET
ftr-380	787	2	stock	stock	NOUN
ftr-380	787	3	appreciation	appreciation	NOUN
ftr-380	787	4	right	right	NOUN
ftr-380	787	5	is	be	AUX
ftr-380	787	6	not	not	PART
ftr-380	787	7	deferred	defer	VERB
ftr-380	787	8	compensation	compensation	NOUN
ftr-380	787	9	if	if	SCONJ
ftr-380	787	10	the	the	DET
ftr-380	787	11	following	follow	VERB
ftr-380	787	12	conditions	condition	NOUN
ftr-380	787	13	are	be	AUX
ftr-380	787	14	met	meet	VERB
ftr-380	787	15	:	:	PUNCT
ftr-380	787	16	(	(	PUNCT
ftr-380	787	17	1	1	X
ftr-380	787	18	)	)	PUNCT
ftr-380	787	19	the	the	DET
ftr-380	787	20	value	value	NOUN
ftr-380	787	21	of	of	ADP
ftr-380	787	22	the	the	DET
ftr-380	787	23	stock	stock	NOUN
ftr-380	787	24	the	the	DET
ftr-380	787	25	excess	excess	NOUN
ftr-380	787	26	over	over	ADP
ftr-380	787	27	which	which	PRON
ftr-380	787	28	the	the	DET
ftr-380	787	29	right	right	NOUN
ftr-380	787	30	provides	provide	VERB
ftr-380	787	31	for	for	ADP
ftr-380	787	32	payment	payment	NOUN
ftr-380	787	33	upon	upon	SCONJ
ftr-380	787	34	exercise	exercise	NOUN
ftr-380	787	35	may	may	AUX
ftr-380	787	36	never	never	ADV
ftr-380	787	37	be	be	AUX
ftr-380	787	38	less	less	ADJ
ftr-380	787	39	than	than	SCONJ
ftr-380	787	40	the	the	DET
ftr-380	787	41	fair	fair	ADJ
ftr-380	787	42	market	market	NOUN
ftr-380	787	43	value	value	NOUN
ftr-380	787	44	of	of	ADP
ftr-380	787	45	the	the	DET
ftr-380	787	46	underlying	underlie	VERB
ftr-380	787	47	stock	stock	NOUN
ftr-380	787	48	on	on	ADP
ftr-380	787	49	the	the	DET
ftr-380	787	50	date	date	NOUN
ftr-380	787	51	the	the	DET
ftr-380	787	52	right	right	NOUN
ftr-380	787	53	is	be	AUX
ftr-380	787	54	granted	grant	VERB
ftr-380	787	55	,	,	PUNCT
ftr-380	787	56	(	(	PUNCT
ftr-380	787	57	2	2	X
ftr-380	787	58	)	)	PUNCT
ftr-380	787	59	the	the	DET
ftr-380	787	60	stock	stock	NOUN
ftr-380	787	61	is	be	AUX
ftr-380	787	62	traded	trade	VERB
ftr-380	787	63	on	on	ADP
ftr-380	787	64	an	an	DET
ftr-380	787	65	established	establish	VERB
ftr-380	787	66	securities	security	NOUN
ftr-380	787	67	market	market	NOUN
ftr-380	787	68	,	,	PUNCT
ftr-380	787	69	(	(	PUNCT
ftr-380	787	70	3	3	X
ftr-380	787	71	)	)	PUNCT
ftr-380	787	72	only	only	ADV
ftr-380	787	73	such	such	ADJ
ftr-380	787	74	stock	stock	NOUN
ftr-380	787	75	may	may	AUX
ftr-380	787	76	be	be	AUX
ftr-380	787	77	delivered	deliver	VERB
ftr-380	787	78	in	in	ADP
ftr-380	787	79	settlement	settlement	NOUN
ftr-380	787	80	of	of	ADP
ftr-380	787	81	the	the	DET
ftr-380	787	82	right	right	NOUN
ftr-380	787	83	,	,	PUNCT
ftr-380	787	84	and	and	CCONJ
ftr-380	787	85	(	(	PUNCT
ftr-380	787	86	4	4	X
ftr-380	787	87	)	)	PUNCT
ftr-380	787	88	the	the	DET
ftr-380	787	89	right	right	NOUN
ftr-380	787	90	does	do	AUX
ftr-380	787	91	not	not	PART
ftr-380	787	92	include	include	VERB
ftr-380	787	93	any	any	DET
ftr-380	787	94	deferred	deferred	ADJ
ftr-380	787	95	compensation	compensation	NOUN
ftr-380	787	96	feature	feature	NOUN
ftr-380	787	97	other	other	ADJ
ftr-380	787	98	than	than	ADP
ftr-380	787	99	the	the	DET
ftr-380	787	100	deferral	deferral	NOUN
ftr-380	787	101	of	of	ADP
ftr-380	787	102	recognition	recognition	NOUN
ftr-380	787	103	of	of	ADP
ftr-380	787	104	income	income	NOUN
ftr-380	787	105	until	until	ADP
ftr-380	787	106	the	the	DET
ftr-380	787	107	exercise	exercise	NOUN
ftr-380	787	108	of	of	ADP
ftr-380	787	109	the	the	DET
ftr-380	787	110	right	right	NOUN
ftr-380	787	111	.	.	PUNCT
ftr-380	788	1	(	(	PUNCT
ftr-380	788	2	q&a-4(d	q&a-4(d	NUM
ftr-380	788	3	)	)	PUNCT
ftr-380	788	4	)	)	PUNCT
ftr-380	788	5	.	.	PUNCT
ftr-380	788	6	0	0	PUNCT
ftr-380	789	1	the	the	DET
ftr-380	789	2	notice	notice	NOUN
ftr-380	789	3	provides	provide	VERB
ftr-380	789	4	the	the	DET
ftr-380	789	5	following	follow	VERB
ftr-380	789	6	standards	standard	NOUN
ftr-380	789	7	regarding	regard	VERB
ftr-380	789	8	the	the	DET
ftr-380	789	9	existence	existence	NOUN
ftr-380	789	10	of	of	ADP
ftr-380	789	11	a	a	DET
ftr-380	789	12	substantial	substantial	ADJ
ftr-380	789	13	risk	risk	NOUN
ftr-380	789	14	of	of	ADP
ftr-380	789	15	forfeiture	forfeiture	NOUN
ftr-380	789	16	:	:	PUNCT
ftr-380	789	17	compensation	compensation	NOUN
ftr-380	789	18	is	be	AUX
ftr-380	789	19	subject	subject	ADJ
ftr-380	789	20	to	to	ADP
ftr-380	789	21	a	a	DET
ftr-380	789	22	substantial	substantial	ADJ
ftr-380	789	23	risk	risk	NOUN
ftr-380	789	24	of	of	ADP
ftr-380	789	25	forfeiture	forfeiture	NOUN
ftr-380	789	26	if	if	SCONJ
ftr-380	789	27	entitlement	entitlement	NOUN
ftr-380	789	28	to	to	ADP
ftr-380	789	29	the	the	DET
ftr-380	789	30	amount	amount	NOUN
ftr-380	789	31	is	be	AUX
ftr-380	789	32	conditioned	condition	VERB
ftr-380	789	33	on	on	ADP
ftr-380	789	34	the	the	DET
ftr-380	789	35	performance	performance	NOUN
ftr-380	789	36	of	of	ADP
ftr-380	789	37	substantial	substantial	ADJ
ftr-380	789	38	future	future	ADJ
ftr-380	789	39	services	service	NOUN
ftr-380	789	40	by	by	ADP
ftr-380	789	41	any	any	DET
ftr-380	789	42	person	person	NOUN
ftr-380	789	43	or	or	CCONJ
ftr-380	789	44	the	the	DET
ftr-380	789	45	occurrence	occurrence	NOUN
ftr-380	789	46	of	of	ADP
ftr-380	789	47	a	a	DET
ftr-380	789	48	condition	condition	NOUN
ftr-380	789	49	related	relate	VERB
ftr-380	789	50	to	to	ADP
ftr-380	789	51	a	a	DET
ftr-380	789	52	purpose	purpose	NOUN
ftr-380	789	53	of	of	ADP
ftr-380	789	54	the	the	DET
ftr-380	789	55	compensation	compensation	NOUN
ftr-380	789	56	,	,	PUNCT
ftr-380	789	57	and	and	CCONJ
ftr-380	789	58	the	the	DET
ftr-380	789	59	possibility	possibility	NOUN
ftr-380	789	60	of	of	ADP
ftr-380	789	61	forfeiture	forfeiture	NOUN
ftr-380	789	62	is	be	AUX
ftr-380	789	63	substantial	substantial	ADJ
ftr-380	789	64	.	.	PUNCT
ftr-380	790	1	[	[	X
ftr-380	790	2	a	a	X
ftr-380	790	3	]	]	X
ftr-380	790	4	condition	condition	NOUN
ftr-380	790	5	related	relate	VERB
ftr-380	790	6	to	to	ADP
ftr-380	790	7	a	a	DET
ftr-380	790	8	purpose	purpose	NOUN
ftr-380	790	9	of	of	ADP
ftr-380	790	10	the	the	DET
ftr-380	790	11	compensation	compensation	NOUN
ftr-380	790	12	must	must	AUX
ftr-380	790	13	relate	relate	VERB
ftr-380	790	14	to	to	ADP
ftr-380	790	15	the	the	DET
ftr-380	790	16	service	service	NOUN
ftr-380	790	17	provider	provider	NOUN
ftr-380	790	18	's	's	PART
ftr-380	790	19	performance	performance	NOUN
ftr-380	790	20	for	for	ADP
ftr-380	790	21	the	the	DET
ftr-380	790	22	service	service	NOUN
ftr-380	790	23	recipient	recipient	NOUN
ftr-380	790	24	or	or	CCONJ
ftr-380	790	25	the	the	DET
ftr-380	790	26	service	service	NOUN
ftr-380	790	27	recipient	recipient	NOUN
ftr-380	790	28	's	's	PART
ftr-380	790	29	business	business	NOUN
ftr-380	790	30	activities	activity	NOUN
ftr-380	790	31	or	or	CCONJ
ftr-380	790	32	organizational	organizational	ADJ
ftr-380	790	33	goals	goal	NOUN
ftr-380	790	34	(	(	PUNCT
ftr-380	790	35	for	for	ADP
ftr-380	790	36	example	example	NOUN
ftr-380	790	37	,	,	PUNCT
ftr-380	790	38	the	the	DET
ftr-380	790	39	attainment	attainment	NOUN
ftr-380	790	40	of	of	ADP
ftr-380	790	41	a	a	DET
ftr-380	790	42	prescribed	prescribed	ADJ
ftr-380	790	43	level	level	NOUN
ftr-380	790	44	of	of	ADP
ftr-380	790	45	earnings	earning	NOUN
ftr-380	790	46	,	,	PUNCT
ftr-380	790	47	equity	equity	NOUN
ftr-380	790	48	value	value	NOUN
ftr-380	790	49	or	or	CCONJ
ftr-380	790	50	a	a	DET
ftr-380	790	51	liquidity	liquidity	NOUN
ftr-380	790	52	event	event	NOUN
ftr-380	790	53	)	)	PUNCT
ftr-380	790	54	.	.	PUNCT
ftr-380	791	1	any	any	DET
ftr-380	791	2	addition	addition	NOUN
ftr-380	791	3	of	of	ADP
ftr-380	791	4	a	a	DET
ftr-380	791	5	substantial	substantial	ADJ
ftr-380	791	6	risk	risk	NOUN
ftr-380	791	7	of	of	ADP
ftr-380	791	8	forfeiture	forfeiture	NOUN
ftr-380	791	9	after	after	ADP
ftr-380	791	10	the	the	DET
ftr-380	791	11	beginning	beginning	NOUN
ftr-380	791	12	of	of	ADP
ftr-380	791	13	the	the	DET
ftr-380	791	14	service	service	NOUN
ftr-380	791	15	period	period	NOUN
ftr-380	791	16	to	to	PART
ftr-380	791	17	which	which	PRON
ftr-380	791	18	the	the	DET
ftr-380	791	19	compensation	compensation	NOUN
ftr-380	791	20	relates	relate	VERB
ftr-380	791	21	,	,	PUNCT
ftr-380	791	22	or	or	CCONJ
ftr-380	791	23	any	any	DET
ftr-380	791	24	extension	extension	NOUN
ftr-380	791	25	of	of	ADP
ftr-380	791	26	a	a	DET
ftr-380	791	27	period	period	NOUN
ftr-380	791	28	during	during	ADP
ftr-380	791	29	which	which	PRON
ftr-380	791	30	compensation	compensation	NOUN
ftr-380	791	31	is	be	AUX
ftr-380	791	32	subject	subject	ADJ
ftr-380	791	33	to	to	ADP
ftr-380	791	34	a	a	DET
ftr-380	791	35	substantial	substantial	ADJ
ftr-380	791	36	risk	risk	NOUN
ftr-380	791	37	of	of	ADP
ftr-380	791	38	forfeiture	forfeiture	NOUN
ftr-380	791	39	,	,	PUNCT
ftr-380	791	40	in	in	ADP
ftr-380	791	41	either	either	DET
ftr-380	791	42	case	case	NOUN
ftr-380	791	43	whether	whether	SCONJ
ftr-380	791	44	elected	elect	VERB
ftr-380	791	45	by	by	ADP
ftr-380	791	46	the	the	DET
ftr-380	791	47	service	service	NOUN
ftr-380	791	48	provider	provider	NOUN
ftr-380	791	49	,	,	PUNCT
ftr-380	791	50	service	service	NOUN
ftr-380	791	51	recipient	recipient	NOUN
ftr-380	791	52	or	or	CCONJ
ftr-380	791	53	other	other	ADJ
ftr-380	791	54	person	person	NOUN
ftr-380	791	55	(	(	PUNCT
ftr-380	791	56	or	or	CCONJ
ftr-380	791	57	by	by	ADP
ftr-380	791	58	agreement	agreement	NOUN
ftr-380	791	59	of	of	ADP
ftr-380	791	60	two	two	NUM
ftr-380	791	61	or	or	CCONJ
ftr-380	791	62	more	more	ADJ
ftr-380	791	63	of	of	ADP
ftr-380	791	64	such	such	ADJ
ftr-380	791	65	persons	person	NOUN
ftr-380	791	66	)	)	PUNCT
ftr-380	791	67	,	,	PUNCT
ftr-380	791	68	is	be	AUX
ftr-380	791	69	disregarded	disregard	VERB
ftr-380	791	70	for	for	ADP
ftr-380	791	71	purposes	purpose	NOUN
ftr-380	791	72	of	of	ADP
ftr-380	791	73	determining	determine	VERB
ftr-380	791	74	whether	whether	SCONJ
ftr-380	791	75	such	such	ADJ
ftr-380	791	76	compensation	compensation	NOUN
ftr-380	791	77	is	be	AUX
ftr-380	791	78	subject	subject	ADJ
ftr-380	791	79	to	to	ADP
ftr-380	791	80	a	a	DET
ftr-380	791	81	substantial	substantial	ADJ
ftr-380	791	82	risk	risk	NOUN
ftr-380	791	83	of	of	ADP
ftr-380	791	84	forfeiture	forfeiture	NOUN
ftr-380	791	85	.	.	PUNCT
ftr-380	792	1	an	an	DET
ftr-380	792	2	amount	amount	NOUN
ftr-380	792	3	is	be	AUX
ftr-380	792	4	not	not	PART
ftr-380	792	5	subject	subject	ADJ
ftr-380	792	6	to	to	ADP
ftr-380	792	7	a	a	DET
ftr-380	792	8	substantial	substantial	ADJ
ftr-380	792	9	risk	risk	NOUN
ftr-380	792	10	of	of	ADP
ftr-380	792	11	forfeiture	forfeiture	NOUN
ftr-380	792	12	merely	merely	ADV
ftr-380	792	13	because	because	SCONJ
ftr-380	792	14	the	the	DET
ftr-380	792	15	right	right	NOUN
ftr-380	792	16	to	to	ADP
ftr-380	792	17	the	the	DET
ftr-380	792	18	amount	amount	NOUN
ftr-380	792	19	is	be	AUX
ftr-380	792	20	conditioned	condition	VERB
ftr-380	792	21	,	,	PUNCT
ftr-380	792	22	directly	directly	ADV
ftr-380	792	23	or	or	CCONJ
ftr-380	792	24	indirectly	indirectly	ADV
ftr-380	792	25	,	,	PUNCT
ftr-380	792	26	upon	upon	SCONJ
ftr-380	792	27	the	the	DET
ftr-380	792	28	refraining	refraining	NOUN
ftr-380	792	29	from	from	ADP
ftr-380	792	30	performance	performance	NOUN
ftr-380	792	31	of	of	ADP
ftr-380	792	32	services	service	NOUN
ftr-380	792	33	.	.	PUNCT
ftr-380	793	1	for	for	ADP
ftr-380	793	2	purposes	purpose	NOUN
ftr-380	793	3	of	of	ADP
ftr-380	793	4	§	§	PROPN
ftr-380	793	5	409a	409a	PROPN
ftr-380	793	6	,	,	PUNCT
ftr-380	793	7	an	an	DET
ftr-380	793	8	amount	amount	NOUN
ftr-380	793	9	will	will	AUX
ftr-380	793	10	not	not	PART
ftr-380	793	11	be	be	AUX
ftr-380	793	12	considered	consider	VERB
ftr-380	793	13	subject	subject	ADJ
ftr-380	793	14	to	to	ADP
ftr-380	793	15	a	a	DET
ftr-380	793	16	[	[	X
ftr-380	793	17	vol	vol	NOUN
ftr-380	793	18	8	8	NUM
ftr-380	793	19	:	:	PUNCT
ftr-380	793	20	gi	gi	VERB
ftr-380	793	21	recent	recent	ADJ
ftr-380	793	22	developments	development	NOUN
ftr-380	793	23	in	in	ADP
ftr-380	793	24	federal	federal	ADJ
ftr-380	793	25	income	income	NOUN
ftr-380	793	26	taxation	taxation	NOUN
ftr-380	793	27	substantial	substantial	ADJ
ftr-380	793	28	risk	risk	NOUN
ftr-380	793	29	of	of	ADP
ftr-380	793	30	forfeiture	forfeiture	NOUN
ftr-380	793	31	beyond	beyond	ADP
ftr-380	793	32	the	the	DET
ftr-380	793	33	date	date	NOUN
ftr-380	793	34	or	or	CCONJ
ftr-380	793	35	time	time	NOUN
ftr-380	793	36	at	at	ADP
ftr-380	793	37	which	which	PRON
ftr-380	793	38	the	the	DET
ftr-380	793	39	recipient	recipient	NOUN
ftr-380	793	40	otherwise	otherwise	ADV
ftr-380	793	41	could	could	AUX
ftr-380	793	42	have	have	AUX
ftr-380	793	43	elected	elect	VERB
ftr-380	793	44	to	to	PART
ftr-380	793	45	receive	receive	VERB
ftr-380	793	46	the	the	DET
ftr-380	793	47	amount	amount	NOUN
ftr-380	793	48	of	of	ADP
ftr-380	793	49	compensation	compensation	NOUN
ftr-380	793	50	,	,	PUNCT
ftr-380	793	51	unless	unless	SCONJ
ftr-380	793	52	the	the	DET
ftr-380	793	53	amount	amount	NOUN
ftr-380	793	54	subject	subject	ADJ
ftr-380	793	55	to	to	ADP
ftr-380	793	56	a	a	DET
ftr-380	793	57	substantial	substantial	ADJ
ftr-380	793	58	risk	risk	NOUN
ftr-380	793	59	of	of	ADP
ftr-380	793	60	forfeiture	forfeiture	NOUN
ftr-380	793	61	(	(	PUNCT
ftr-380	793	62	ignoring	ignore	VERB
ftr-380	793	63	earnings	earning	NOUN
ftr-380	793	64	)	)	PUNCT
ftr-380	793	65	is	be	AUX
ftr-380	793	66	materially	materially	ADV
ftr-380	793	67	greater	great	ADJ
ftr-380	793	68	than	than	ADP
ftr-380	793	69	the	the	DET
ftr-380	793	70	amount	amount	NOUN
ftr-380	793	71	the	the	DET
ftr-380	793	72	recipient	recipient	NOUN
ftr-380	793	73	otherwise	otherwise	ADV
ftr-380	793	74	could	could	AUX
ftr-380	793	75	have	have	AUX
ftr-380	793	76	elected	elect	VERB
ftr-380	793	77	to	to	PART
ftr-380	793	78	receive	receive	VERB
ftr-380	793	79	.	.	PUNCT
ftr-380	794	1	for	for	ADP
ftr-380	794	2	example	example	NOUN
ftr-380	794	3	,	,	PUNCT
ftr-380	794	4	a	a	DET
ftr-380	794	5	salary	salary	NOUN
ftr-380	794	6	deferral	deferral	NOUN
ftr-380	794	7	generally	generally	ADV
ftr-380	794	8	may	may	AUX
ftr-380	794	9	not	not	PART
ftr-380	794	10	be	be	AUX
ftr-380	794	11	made	make	VERB
ftr-380	794	12	subject	subject	ADJ
ftr-380	794	13	to	to	ADP
ftr-380	794	14	a	a	DET
ftr-380	794	15	substantial	substantial	ADJ
ftr-380	794	16	risk	risk	NOUN
ftr-380	794	17	of	of	ADP
ftr-380	794	18	forfeiture	forfeiture	NOUN
ftr-380	794	19	.	.	PUNCT
ftr-380	795	1	however	however	ADV
ftr-380	795	2	,	,	PUNCT
ftr-380	795	3	where	where	SCONJ
ftr-380	795	4	an	an	DET
ftr-380	795	5	election	election	NOUN
ftr-380	795	6	is	be	AUX
ftr-380	795	7	granted	grant	VERB
ftr-380	795	8	to	to	PART
ftr-380	795	9	receive	receive	VERB
ftr-380	795	10	a	a	DET
ftr-380	795	11	materially	materially	ADV
ftr-380	795	12	greater	great	ADJ
ftr-380	795	13	bonus	bonus	NOUN
ftr-380	795	14	amount	amount	NOUN
ftr-380	795	15	in	in	ADP
ftr-380	795	16	a	a	DET
ftr-380	795	17	future	future	ADJ
ftr-380	795	18	year	year	NOUN
ftr-380	795	19	rather	rather	ADV
ftr-380	795	20	than	than	ADP
ftr-380	795	21	a	a	DET
ftr-380	795	22	materially	materially	ADV
ftr-380	795	23	lesser	less	ADJ
ftr-380	795	24	bonus	bonus	NOUN
ftr-380	795	25	amount	amount	NOUN
ftr-380	795	26	in	in	ADP
ftr-380	795	27	an	an	DET
ftr-380	795	28	earlier	early	ADJ
ftr-380	795	29	year	year	NOUN
ftr-380	795	30	,	,	PUNCT
ftr-380	795	31	the	the	DET
ftr-380	795	32	materially	materially	ADV
ftr-380	795	33	greater	great	ADJ
ftr-380	795	34	bonus	bonus	NOUN
ftr-380	795	35	may	may	AUX
ftr-380	795	36	be	be	AUX
ftr-380	795	37	made	make	VERB
ftr-380	795	38	subject	subject	ADJ
ftr-380	795	39	to	to	ADP
ftr-380	795	40	a	a	DET
ftr-380	795	41	substantial	substantial	ADJ
ftr-380	795	42	risk	risk	NOUN
ftr-380	795	43	of	of	ADP
ftr-380	795	44	forfeiture	forfeiture	NOUN
ftr-380	795	45	.	.	PUNCT
ftr-380	796	1	b.	b.	PROPN
ftr-380	796	2	proposed	propose	VERB
ftr-380	796	3	regulations	regulation	NOUN
ftr-380	796	4	incorporate	incorporate	VERB
ftr-380	796	5	much	much	ADJ
ftr-380	796	6	of	of	ADP
ftr-380	796	7	the	the	DET
ftr-380	796	8	guidance	guidance	NOUN
ftr-380	796	9	in	in	ADP
ftr-380	796	10	notice	notice	NOUN
ftr-380	796	11	2005	2005	NUM
ftr-380	796	12	-	-	SYM
ftr-380	796	13	1	1	NUM
ftr-380	796	14	.	.	NOUN
ftr-380	796	15	reg-158080	reg-158080	NOUN
ftr-380	796	16	-	-	PUNCT
ftr-380	796	17	04	04	NUM
ftr-380	796	18	,	,	PUNCT
ftr-380	796	19	application	application	NOUN
ftr-380	796	20	of	of	ADP
ftr-380	796	21	section	section	NOUN
ftr-380	796	22	409a	409a	NOUN
ftr-380	796	23	to	to	ADP
ftr-380	796	24	nonqualified	nonqualifie	VERB
ftr-380	796	25	deferred	defer	VERB
ftr-380	796	26	compensation	compensation	NOUN
ftr-380	796	27	plans	plan	NOUN
ftr-380	796	28	,	,	PUNCT
ftr-380	796	29	70	70	NUM
ftr-380	796	30	f.r	f.r	NOUN
ftr-380	796	31	.	.	PROPN
ftr-380	796	32	57930	57930	NUM
ftr-380	796	33	(	(	PUNCT
ftr-380	796	34	10/4/05	10/4/05	NUM
ftr-380	796	35	)	)	PUNCT
ftr-380	796	36	.	.	PUNCT
ftr-380	797	1	these	these	DET
ftr-380	797	2	proposed	propose	VERB
ftr-380	797	3	regulations	regulation	NOUN
ftr-380	797	4	incorporate	incorporate	VERB
ftr-380	797	5	much	much	ADJ
ftr-380	797	6	of	of	ADP
ftr-380	797	7	the	the	DET
ftr-380	797	8	guidance	guidance	NOUN
ftr-380	797	9	provided	provide	VERB
ftr-380	797	10	in	in	ADP
ftr-380	797	11	notice	notice	NOUN
ftr-380	797	12	2005	2005	NUM
ftr-380	797	13	-	-	SYM
ftr-380	797	14	1	1	NUM
ftr-380	797	15	,	,	PUNCT
ftr-380	797	16	as	as	ADV
ftr-380	797	17	well	well	ADV
ftr-380	797	18	as	as	ADP
ftr-380	797	19	"	"	PUNCT
ftr-380	797	20	substantial	substantial	ADJ
ftr-380	797	21	additional	additional	ADJ
ftr-380	797	22	guidance	guidance	NOUN
ftr-380	797	23	.	.	PUNCT
ftr-380	797	24	"	"	PUNCT
ftr-380	798	1	they	they	PRON
ftr-380	798	2	identify	identify	VERB
ftr-380	798	3	the	the	DET
ftr-380	798	4	plans	plan	NOUN
ftr-380	798	5	and	and	CCONJ
ftr-380	798	6	arrangements	arrangement	NOUN
ftr-380	798	7	covered	cover	VERB
ftr-380	798	8	by	by	ADP
ftr-380	798	9	§	§	PROPN
ftr-380	798	10	409a	409a	PROPN
ftr-380	798	11	and	and	CCONJ
ftr-380	798	12	describe	describe	VERB
ftr-380	798	13	the	the	DET
ftr-380	798	14	requirements	requirement	NOUN
ftr-380	798	15	for	for	ADP
ftr-380	798	16	deferral	deferral	ADJ
ftr-380	798	17	elections	election	NOUN
ftr-380	798	18	and	and	CCONJ
ftr-380	798	19	the	the	DET
ftr-380	798	20	permissible	permissible	ADJ
ftr-380	798	21	timing	timing	NOUN
ftr-380	798	22	for	for	ADP
ftr-380	798	23	deferred	deferred	ADJ
ftr-380	798	24	compensation	compensation	NOUN
ftr-380	798	25	payments	payment	NOUN
ftr-380	798	26	.	.	PUNCT
ftr-380	799	1	they	they	PRON
ftr-380	799	2	also	also	ADV
ftr-380	799	3	extend	extend	VERB
ftr-380	799	4	the	the	DET
ftr-380	799	5	deadline	deadline	NOUN
ftr-380	799	6	for	for	ADP
ftr-380	799	7	"	"	PUNCT
ftr-380	799	8	documentary	documentary	NOUN
ftr-380	799	9	compliance	compliance	NOUN
ftr-380	799	10	"	"	PUNCT
ftr-380	799	11	to	to	ADP
ftr-380	799	12	12/31/06	12/31/06	PROPN
ftr-380	799	13	,	,	PUNCT
ftr-380	799	14	but	but	CCONJ
ftr-380	799	15	1/1/05	1/1/05	NUM
ftr-380	799	16	remains	remain	VERB
ftr-380	799	17	as	as	ADP
ftr-380	799	18	the	the	DET
ftr-380	799	19	effective	effective	ADJ
ftr-380	799	20	date	date	NOUN
ftr-380	799	21	for	for	ADP
ftr-380	799	22	statutory	statutory	ADJ
ftr-380	799	23	compliance	compliance	NOUN
ftr-380	799	24	(	(	PUNCT
ftr-380	799	25	although	although	SCONJ
ftr-380	799	26	there	there	PRON
ftr-380	799	27	are	be	VERB
ftr-380	799	28	transition	transition	NOUN
ftr-380	799	29	rules	rule	NOUN
ftr-380	799	30	applicable	applicable	ADJ
ftr-380	799	31	for	for	ADP
ftr-380	799	32	2005	2005	NUM
ftr-380	799	33	)	)	PUNCT
ftr-380	799	34	.	.	PUNCT
ftr-380	800	1	prop	prop	NOUN
ftr-380	800	2	.	.	PUNCT
ftr-380	801	1	reg	reg	PROPN
ftr-380	801	2	.	.	PUNCT
ftr-380	802	1	§	§	PROPN
ftr-380	802	2	§	§	PROPN
ftr-380	802	3	1.409a-1	1.409a-1	NUM
ftr-380	802	4	(	(	PUNCT
ftr-380	802	5	definitions	definition	NOUN
ftr-380	802	6	and	and	CCONJ
ftr-380	802	7	covered	cover	VERB
ftr-380	802	8	arrangements	arrangement	NOUN
ftr-380	802	9	)	)	PUNCT
ftr-380	802	10	;	;	PUNCT
ftr-380	802	11	1.409a-2	1.409a-2	NUM
ftr-380	802	12	(	(	PUNCT
ftr-380	802	13	deferral	deferral	ADJ
ftr-380	802	14	elections	election	NOUN
ftr-380	802	15	)	)	PUNCT
ftr-380	802	16	;	;	PUNCT
ftr-380	802	17	1.409a-3	1.409a-3	NUM
ftr-380	802	18	(	(	PUNCT
ftr-380	802	19	permissible	permissible	ADJ
ftr-380	802	20	payments	payment	NOUN
ftr-380	802	21	)	)	PUNCT
ftr-380	802	22	;	;	PUNCT
ftr-380	802	23	1.409a-6	1.409a-6	NUM
ftr-380	802	24	(	(	PUNCT
ftr-380	802	25	statutory	statutory	ADJ
ftr-380	802	26	effective	effective	ADJ
ftr-380	802	27	dates	date	NOUN
ftr-380	802	28	)	)	PUNCT
ftr-380	802	29	.	.	PUNCT
ftr-380	803	1	(	(	PUNCT
ftr-380	803	2	prop	prop	NOUN
ftr-380	803	3	.	.	PUNCT
ftr-380	804	1	reg	reg	NOUN
ftr-380	804	2	.	.	PUNCT
ftr-380	805	1	§	§	PROPN
ftr-380	805	2	1.409a-3(g)(3	1.409a-3(g)(3	NUM
ftr-380	805	3	)	)	PUNCT
ftr-380	805	4	defining	define	VERB
ftr-380	805	5	unforeseeable	unforeseeable	ADJ
ftr-380	805	6	emergency	emergency	NOUN
ftr-380	805	7	as	as	ADP
ftr-380	805	8	:	:	PUNCT
ftr-380	805	9	(	(	PUNCT
ftr-380	805	10	1	1	X
ftr-380	805	11	)	)	PUNCT
ftr-380	805	12	a	a	DET
ftr-380	805	13	severe	severe	ADJ
ftr-380	805	14	financial	financial	ADJ
ftr-380	805	15	hardship	hardship	NOUN
ftr-380	805	16	resulting	result	VERB
ftr-380	805	17	from	from	ADP
ftr-380	805	18	an	an	DET
ftr-380	805	19	illness	illness	NOUN
ftr-380	805	20	or	or	CCONJ
ftr-380	805	21	accident	accident	NOUN
ftr-380	805	22	of	of	ADP
ftr-380	805	23	the	the	DET
ftr-380	805	24	service	service	NOUN
ftr-380	805	25	provider	provider	NOUN
ftr-380	805	26	or	or	CCONJ
ftr-380	805	27	the	the	DET
ftr-380	805	28	service	service	NOUN
ftr-380	805	29	provider	provider	NOUN
ftr-380	805	30	's	's	PART
ftr-380	805	31	spouse	spouse	NOUN
ftr-380	805	32	or	or	CCONJ
ftr-380	805	33	dependent	dependent	ADJ
ftr-380	805	34	(	(	PUNCT
ftr-380	805	35	as	as	SCONJ
ftr-380	805	36	defined	define	VERB
ftr-380	805	37	in	in	ADP
ftr-380	805	38	§	§	PROPN
ftr-380	805	39	152(a	152(a	PROPN
ftr-380	805	40	)	)	PUNCT
ftr-380	805	41	)	)	PUNCT
ftr-380	805	42	;	;	PUNCT
ftr-380	805	43	(	(	PUNCT
ftr-380	805	44	2	2	X
ftr-380	805	45	)	)	PUNCT
ftr-380	805	46	loss	loss	NOUN
ftr-380	805	47	of	of	ADP
ftr-380	805	48	property	property	NOUN
ftr-380	805	49	due	due	ADP
ftr-380	805	50	to	to	ADP
ftr-380	805	51	casualty	casualty	NOUN
ftr-380	805	52	(	(	PUNCT
ftr-380	805	53	including	include	VERB
ftr-380	805	54	the	the	DET
ftr-380	805	55	need	need	NOUN
ftr-380	805	56	to	to	PART
ftr-380	805	57	rebuild	rebuild	VERB
ftr-380	805	58	a	a	DET
ftr-380	805	59	home	home	NOUN
ftr-380	805	60	following	follow	VERB
ftr-380	805	61	damage	damage	NOUN
ftr-380	805	62	to	to	ADP
ftr-380	805	63	a	a	DET
ftr-380	805	64	home	home	NOUN
ftr-380	805	65	not	not	PART
ftr-380	805	66	otherwise	otherwise	ADV
ftr-380	805	67	covered	cover	VERB
ftr-380	805	68	by	by	ADP
ftr-380	805	69	insurance	insurance	NOUN
ftr-380	805	70	,	,	PUNCT
ftr-380	805	71	for	for	ADP
ftr-380	805	72	example	example	NOUN
ftr-380	805	73	,	,	PUNCT
ftr-380	805	74	not	not	PART
ftr-380	805	75	as	as	ADP
ftr-380	805	76	a	a	DET
ftr-380	805	77	result	result	NOUN
ftr-380	805	78	of	of	ADP
ftr-380	805	79	a	a	DET
ftr-380	805	80	natural	natural	ADJ
ftr-380	805	81	disaster	disaster	NOUN
ftr-380	805	82	)	)	PUNCT
ftr-380	805	83	,	,	PUNCT
ftr-380	805	84	or	or	CCONJ
ftr-380	805	85	other	other	ADJ
ftr-380	805	86	similar	similar	ADJ
ftr-380	805	87	extraordinary	extraordinary	ADJ
ftr-380	805	88	and	and	CCONJ
ftr-380	805	89	unforeseeable	unforeseeable	ADJ
ftr-380	805	90	circumstances	circumstance	NOUN
ftr-380	805	91	arising	arise	VERB
ftr-380	805	92	as	as	ADP
ftr-380	805	93	a	a	DET
ftr-380	805	94	result	result	NOUN
ftr-380	805	95	of	of	ADP
ftr-380	805	96	uncontrollable	uncontrollable	ADJ
ftr-380	805	97	events	event	NOUN
ftr-380	805	98	;	;	PUNCT
ftr-380	805	99	(	(	PUNCT
ftr-380	805	100	3	3	X
ftr-380	805	101	)	)	PUNCT
ftr-380	805	102	medical	medical	ADJ
ftr-380	805	103	expenses	expense	NOUN
ftr-380	805	104	;	;	PUNCT
ftr-380	805	105	and	and	CCONJ
ftr-380	805	106	(	(	PUNCT
ftr-380	805	107	4	4	X
ftr-380	805	108	)	)	PUNCT
ftr-380	805	109	funeral	funeral	NOUN
ftr-380	805	110	expenses	expense	NOUN
ftr-380	805	111	of	of	ADP
ftr-380	805	112	a	a	DET
ftr-380	805	113	spouse	spouse	NOUN
ftr-380	805	114	or	or	CCONJ
ftr-380	805	115	a	a	DET
ftr-380	805	116	dependent	dependent	ADJ
ftr-380	805	117	)	)	PUNCT
ftr-380	805	118	;	;	PUNCT
ftr-380	805	119	prop	prop	NOUN
ftr-380	805	120	.	.	PUNCT
ftr-380	806	1	reg	reg	PROPN
ftr-380	806	2	.	.	PUNCT
ftr-380	807	1	§	§	PROPN
ftr-380	807	2	1.409a-1(i	1.409a-1(i	NOUN
ftr-380	807	3	)	)	PUNCT
ftr-380	807	4	(	(	PUNCT
ftr-380	807	5	generally	generally	ADV
ftr-380	807	6	,	,	PUNCT
ftr-380	807	7	a	a	DET
ftr-380	807	8	qualifying	qualifying	NOUN
ftr-380	807	9	accelerated	accelerate	VERB
ftr-380	807	10	payment	payment	NOUN
ftr-380	807	11	either	either	CCONJ
ftr-380	807	12	(	(	PUNCT
ftr-380	807	13	1	1	X
ftr-380	807	14	)	)	PUNCT
ftr-380	807	15	must	must	AUX
ftr-380	807	16	be	be	AUX
ftr-380	807	17	due	due	ADJ
ftr-380	807	18	on	on	ADP
ftr-380	807	19	an	an	DET
ftr-380	807	20	objectively	objectively	ADV
ftr-380	807	21	determinable	determinable	ADJ
ftr-380	807	22	date	date	NOUN
ftr-380	807	23	or	or	CCONJ
ftr-380	807	24	according	accord	VERB
ftr-380	807	25	to	to	ADP
ftr-380	807	26	an	an	DET
ftr-380	807	27	objectively	objectively	ADV
ftr-380	807	28	determinable	determinable	ADJ
ftr-380	807	29	fixed	fix	VERB
ftr-380	807	30	schedule	schedule	NOUN
ftr-380	807	31	at	at	ADP
ftr-380	807	32	the	the	DET
ftr-380	807	33	time	time	NOUN
ftr-380	807	34	the	the	DET
ftr-380	807	35	event	event	NOUN
ftr-380	807	36	occurs	occur	VERB
ftr-380	807	37	,	,	PUNCT
ftr-380	807	38	or	or	CCONJ
ftr-380	807	39	(	(	PUNCT
ftr-380	807	40	2	2	X
ftr-380	807	41	)	)	PUNCT
ftr-380	807	42	must	must	AUX
ftr-380	807	43	be	be	AUX
ftr-380	807	44	within	within	ADP
ftr-380	807	45	an	an	DET
ftr-380	807	46	objectively	objectively	ADV
ftr-380	807	47	determinable	determinable	ADJ
ftr-380	807	48	calendar	calendar	NOUN
ftr-380	807	49	year	year	NOUN
ftr-380	807	50	following	follow	VERB
ftr-380	807	51	the	the	DET
ftr-380	807	52	year	year	NOUN
ftr-380	807	53	in	in	ADP
ftr-380	807	54	which	which	PRON
ftr-380	807	55	the	the	DET
ftr-380	807	56	event	event	NOUN
ftr-380	807	57	occurs	occur	VERB
ftr-380	807	58	;	;	PUNCT
ftr-380	807	59	payment	payment	NOUN
ftr-380	807	60	may	may	AUX
ftr-380	807	61	be	be	AUX
ftr-380	807	62	upon	upon	SCONJ
ftr-380	807	63	the	the	DET
ftr-380	807	64	earliest	early	ADJ
ftr-380	807	65	or	or	CCONJ
ftr-380	807	66	latest	late	ADJ
ftr-380	807	67	of	of	ADP
ftr-380	807	68	more	more	ADJ
ftr-380	807	69	than	than	ADP
ftr-380	807	70	one	one	NUM
ftr-380	807	71	qualified	qualified	ADJ
ftr-380	807	72	event	event	NOUN
ftr-380	807	73	)	)	PUNCT
ftr-380	807	74	.	.	PUNCT
ftr-380	808	1	prop	prop	NOUN
ftr-380	808	2	.	.	PUNCT
ftr-380	809	1	reg	reg	PROPN
ftr-380	809	2	.	.	PUNCT
ftr-380	810	1	§	§	PROPN
ftr-380	810	2	1.409a-3(h	1.409a-3(h	NOUN
ftr-380	810	3	)	)	PUNCT
ftr-380	810	4	(	(	PUNCT
ftr-380	810	5	permitting	permit	VERB
ftr-380	810	6	acceleration	acceleration	NOUN
ftr-380	810	7	in	in	ADP
ftr-380	810	8	the	the	DET
ftr-380	810	9	event	event	NOUN
ftr-380	810	10	of	of	ADP
ftr-380	810	11	a	a	DET
ftr-380	810	12	conflict	conflict	NOUN
ftr-380	810	13	of	of	ADP
ftr-380	810	14	interest	interest	NOUN
ftr-380	810	15	,	,	PUNCT
ftr-380	810	16	to	to	PART
ftr-380	810	17	satisfy	satisfy	VERB
ftr-380	810	18	a	a	DET
ftr-380	810	19	qualified	qualified	ADJ
ftr-380	810	20	domestic	domestic	ADJ
ftr-380	810	21	relations	relation	NOUN
ftr-380	810	22	order	order	NOUN
ftr-380	810	23	(	(	PUNCT
ftr-380	810	24	qdro	qdro	NOUN
ftr-380	810	25	)	)	PUNCT
ftr-380	810	26	)	)	PUNCT
ftr-380	810	27	,	,	PUNCT
ftr-380	810	28	described	describe	VERB
ftr-380	810	29	in	in	ADP
ftr-380	810	30	36.09[5	36.09[5	NUM
ftr-380	810	31	]	]	PUNCT
ftr-380	810	32	,	,	PUNCT
ftr-380	810	33	main	main	ADJ
ftr-380	810	34	volume	volume	NOUN
ftr-380	810	35	,	,	PUNCT
ftr-380	810	36	pursuant	pursuant	ADJ
ftr-380	810	37	to	to	ADP
ftr-380	810	38	§	§	PROPN
ftr-380	810	39	414(p)(1)(b	414(p)(1)(b	PROPN
ftr-380	810	40	)	)	PUNCT
ftr-380	810	41	,	,	PUNCT
ftr-380	810	42	as	as	ADP
ftr-380	810	43	a	a	DET
ftr-380	810	44	de	de	X
ftr-380	810	45	minimis	minimis	NOUN
ftr-380	810	46	cash	cash	NOUN
ftr-380	810	47	-	-	PUNCT
ftr-380	810	48	out	out	NOUN
ftr-380	810	49	,	,	PUNCT
ftr-380	810	50	or	or	CCONJ
ftr-380	810	51	to	to	PART
ftr-380	810	52	pay	pay	VERB
ftr-380	810	53	fica	fica	PROPN
ftr-380	810	54	taxes	taxis	NOUN
ftr-380	810	55	.	.	PUNCT
ftr-380	811	1	the	the	DET
ftr-380	811	2	proposed	propose	VERB
ftr-380	811	3	regulations	regulation	NOUN
ftr-380	811	4	are	be	AUX
ftr-380	811	5	proposed	propose	VERB
ftr-380	811	6	to	to	PART
ftr-380	811	7	be	be	AUX
ftr-380	811	8	effective	effective	ADJ
ftr-380	811	9	as	as	ADP
ftr-380	811	10	of	of	ADP
ftr-380	811	11	january	january	PROPN
ftr-380	811	12	1	1	NUM
ftr-380	811	13	,	,	PUNCT
ftr-380	811	14	2007	2007	NUM
ftr-380	811	15	.	.	PUNCT
ftr-380	812	1	20061	20061	NUM
ftr-380	812	2	florida	florida	PROPN
ftr-380	812	3	tax	tax	NOUN
ftr-380	812	4	review	review	PROPN
ftr-380	812	5	c.	c.	PROPN
ftr-380	812	6	irs	irs	PROPN
ftr-380	812	7	gives	give	VERB
ftr-380	812	8	employers	employer	NOUN
ftr-380	812	9	a	a	DET
ftr-380	812	10	pass	pass	NOUN
ftr-380	812	11	on	on	ADP
ftr-380	812	12	reporting	reporting	NOUN
ftr-380	812	13	and	and	CCONJ
ftr-380	812	14	wage	wage	VERB
ftr-380	812	15	withholding	withholding	NOUN
ftr-380	812	16	requirements	requirement	NOUN
ftr-380	812	17	for	for	ADP
ftr-380	812	18	2005	2005	NUM
ftr-380	812	19	.	.	PUNCT
ftr-380	813	1	notice	notice	VERB
ftr-380	813	2	2005	2005	NUM
ftr-380	813	3	-	-	SYM
ftr-380	813	4	94	94	NUM
ftr-380	813	5	,	,	PUNCT
ftr-380	813	6	2005	2005	NUM
ftr-380	813	7	-	-	SYM
ftr-380	813	8	52	52	NUM
ftr-380	813	9	i.r.b	i.r.b	NOUN
ftr-380	813	10	.	.	PUNCT
ftr-380	814	1	1208	1208	NUM
ftr-380	814	2	(	(	PUNCT
ftr-380	814	3	12/8/05	12/8/05	NUM
ftr-380	814	4	)	)	PUNCT
ftr-380	814	5	.	.	PUNCT
ftr-380	815	1	the	the	DET
ftr-380	815	2	notice	notice	NOUN
ftr-380	815	3	suspends	suspend	VERB
ftr-380	815	4	employers	employer	NOUN
ftr-380	815	5	'	'	PART
ftr-380	815	6	and	and	CCONJ
ftr-380	815	7	payers	payer	NOUN
ftr-380	815	8	'	'	PART
ftr-380	815	9	reporting	reporting	NOUN
ftr-380	815	10	and	and	CCONJ
ftr-380	815	11	wage	wage	NOUN
ftr-380	815	12	withholding	withholding	NOUN
ftr-380	815	13	requirements	requirement	NOUN
ftr-380	815	14	for	for	ADP
ftr-380	815	15	calendar	calendar	NOUN
ftr-380	815	16	year	year	NOUN
ftr-380	815	17	2005	2005	NUM
ftr-380	815	18	with	with	ADP
ftr-380	815	19	respect	respect	NOUN
ftr-380	815	20	to	to	ADP
ftr-380	815	21	deferrals	deferral	NOUN
ftr-380	815	22	of	of	ADP
ftr-380	815	23	compensation	compensation	NOUN
ftr-380	815	24	within	within	ADP
ftr-380	815	25	the	the	DET
ftr-380	815	26	meaning	meaning	NOUN
ftr-380	815	27	of	of	ADP
ftr-380	815	28	§	§	PROPN
ftr-380	815	29	409a	409a	PROPN
ftr-380	815	30	,	,	PUNCT
ftr-380	815	31	but	but	CCONJ
ftr-380	815	32	fica	fica	PROPN
ftr-380	815	33	must	must	AUX
ftr-380	815	34	be	be	AUX
ftr-380	815	35	properly	properly	ADV
ftr-380	815	36	paid	pay	VERB
ftr-380	815	37	under	under	ADP
ftr-380	815	38	§	§	PROPN
ftr-380	815	39	3121(v)(2	3121(v)(2	NUM
ftr-380	815	40	)	)	PUNCT
ftr-380	815	41	.	.	PUNCT
ftr-380	816	1	it	it	PRON
ftr-380	816	2	does	do	AUX
ftr-380	816	3	not	not	PART
ftr-380	816	4	affect	affect	VERB
ftr-380	816	5	a	a	DET
ftr-380	816	6	service	service	NOUN
ftr-380	816	7	provider	provider	NOUN
ftr-380	816	8	's	's	PART
ftr-380	816	9	filing	filing	NOUN
ftr-380	816	10	requirements	requirement	NOUN
ftr-380	816	11	,	,	PUNCT
ftr-380	816	12	individual	individual	ADJ
ftr-380	816	13	income	income	NOUN
ftr-380	816	14	tax	tax	NOUN
ftr-380	816	15	liability	liability	NOUN
ftr-380	816	16	and	and	CCONJ
ftr-380	816	17	interest	interest	NOUN
ftr-380	816	18	on	on	ADP
ftr-380	816	19	underpayments	underpayment	NOUN
ftr-380	816	20	of	of	ADP
ftr-380	816	21	tax	tax	NOUN
ftr-380	816	22	but	but	CCONJ
ftr-380	816	23	the	the	DET
ftr-380	816	24	irs	irs	PROPN
ftr-380	816	25	will	will	AUX
ftr-380	816	26	not	not	PART
ftr-380	816	27	assert	assert	VERB
ftr-380	816	28	late	late	ADJ
ftr-380	816	29	-	-	PUNCT
ftr-380	816	30	payment	payment	NOUN
ftr-380	816	31	,	,	PUNCT
ftr-380	816	32	failure	failure	NOUN
ftr-380	816	33	to	to	PART
ftr-380	816	34	pay	pay	VERB
ftr-380	816	35	estimated	estimate	VERB
ftr-380	816	36	taxes	taxis	NOUN
ftr-380	816	37	or	or	CCONJ
ftr-380	816	38	accuracy	accuracy	NOUN
ftr-380	816	39	-	-	PUNCT
ftr-380	816	40	related	relate	VERB
ftr-380	816	41	penalties	penalty	NOUN
ftr-380	816	42	against	against	ADP
ftr-380	816	43	the	the	DET
ftr-380	816	44	service	service	NOUN
ftr-380	816	45	provider	provider	NOUN
ftr-380	816	46	if	if	SCONJ
ftr-380	816	47	he	he	PRON
ftr-380	816	48	reports	report	VERB
ftr-380	816	49	and	and	CCONJ
ftr-380	816	50	pays	pay	VERB
ftr-380	816	51	any	any	DET
ftr-380	816	52	taxes	taxis	NOUN
ftr-380	816	53	due	due	ADJ
ftr-380	816	54	with	with	ADP
ftr-380	816	55	in	in	ADP
ftr-380	816	56	accordance	accordance	NOUN
ftr-380	816	57	with	with	ADP
ftr-380	816	58	future	future	ADJ
ftr-380	816	59	published	publish	VERB
ftr-380	816	60	guidance	guidance	NOUN
ftr-380	816	61	.	.	PUNCT
ftr-380	817	1	2	2	X
ftr-380	817	2	.	.	X
ftr-380	817	3	rev	rev	PROPN
ftr-380	817	4	.	.	PROPN
ftr-380	817	5	rul	rul	PROPN
ftr-380	817	6	.	.	PUNCT
ftr-380	817	7	2005	2005	NUM
ftr-380	817	8	-	-	SYM
ftr-380	817	9	39	39	NUM
ftr-380	817	10	,	,	PUNCT
ftr-380	817	11	2005	2005	NUM
ftr-380	817	12	-	-	SYM
ftr-380	817	13	27	27	NUM
ftr-380	817	14	i.r.b	i.r.b	NOUN
ftr-380	817	15	.	.	PUNCT
ftr-380	817	16	1	1	NUM
ftr-380	817	17	(	(	PUNCT
ftr-380	817	18	6/16/05	6/16/05	NUM
ftr-380	817	19	)	)	PUNCT
ftr-380	817	20	.	.	PUNCT
ftr-380	818	1	unvested	unvested	ADJ
ftr-380	818	2	shares	share	NOUN
ftr-380	818	3	of	of	ADP
ftr-380	818	4	restricted	restricted	ADJ
ftr-380	818	5	stock	stock	NOUN
ftr-380	818	6	for	for	ADP
ftr-380	818	7	which	which	PRON
ftr-380	818	8	an	an	DET
ftr-380	818	9	election	election	NOUN
ftr-380	818	10	under	under	ADP
ftr-380	818	11	§	§	PROPN
ftr-380	818	12	83(b	83(b	NUM
ftr-380	818	13	)	)	PUNCT
ftr-380	818	14	has	have	AUX
ftr-380	818	15	been	be	AUX
ftr-380	818	16	made	make	VERB
ftr-380	818	17	are	be	AUX
ftr-380	818	18	treated	treat	VERB
ftr-380	818	19	as	as	ADP
ftr-380	818	20	outstanding	outstanding	ADJ
ftr-380	818	21	stock	stock	NOUN
ftr-380	818	22	for	for	ADP
ftr-380	818	23	purposes	purpose	NOUN
ftr-380	818	24	of	of	ADP
ftr-380	818	25	the	the	DET
ftr-380	818	26	change	change	NOUN
ftr-380	818	27	of	of	ADP
ftr-380	818	28	control	control	NOUN
ftr-380	818	29	provisions	provision	NOUN
ftr-380	818	30	of	of	ADP
ftr-380	818	31	§	§	PROPN
ftr-380	818	32	280	280	NUM
ftr-380	818	33	g	g	NOUN
ftr-380	818	34	,	,	PUNCT
ftr-380	818	35	the	the	DET
ftr-380	818	36	golden	golden	ADJ
ftr-380	818	37	parachute	parachute	NOUN
ftr-380	818	38	provisions	provision	NOUN
ftr-380	818	39	.	.	PUNCT
ftr-380	819	1	3	3	X
ftr-380	819	2	.	.	X
ftr-380	819	3	rev	rev	PROPN
ftr-380	819	4	.	.	PROPN
ftr-380	819	5	rul	rul	PROPN
ftr-380	819	6	.	.	PUNCT
ftr-380	819	7	2005	2005	NUM
ftr-380	819	8	-	-	SYM
ftr-380	819	9	48	48	NUM
ftr-380	819	10	,	,	PUNCT
ftr-380	819	11	2005	2005	NUM
ftr-380	819	12	-	-	SYM
ftr-380	819	13	32	32	NUM
ftr-380	819	14	i.r.b	i.r.b	NOUN
ftr-380	819	15	.	.	PUNCT
ftr-380	820	1	259	259	NUM
ftr-380	820	2	(	(	PUNCT
ftr-380	820	3	8/2/05	8/2/05	NUM
ftr-380	820	4	)	)	PUNCT
ftr-380	820	5	.	.	PUNCT
ftr-380	821	1	if	if	SCONJ
ftr-380	821	2	an	an	DET
ftr-380	821	3	employee	employee	NOUN
ftr-380	821	4	exercises	exercise	VERB
ftr-380	821	5	a	a	DET
ftr-380	821	6	nonstatutory	nonstatutory	ADJ
ftr-380	821	7	stock	stock	NOUN
ftr-380	821	8	option	option	NOUN
ftr-380	821	9	more	more	ADJ
ftr-380	821	10	than	than	ADP
ftr-380	821	11	six	six	NUM
ftr-380	821	12	months	month	NOUN
ftr-380	821	13	after	after	ADP
ftr-380	821	14	grant	grant	NOUN
ftr-380	821	15	,	,	PUNCT
ftr-380	821	16	but	but	CCONJ
ftr-380	821	17	it	it	PRON
ftr-380	821	18	is	be	AUX
ftr-380	821	19	subject	subject	ADJ
ftr-380	821	20	to	to	ADP
ftr-380	821	21	restrictions	restriction	NOUN
ftr-380	821	22	on	on	ADP
ftr-380	821	23	his	his	PRON
ftr-380	821	24	ability	ability	NOUN
ftr-380	821	25	to	to	PART
ftr-380	821	26	sell	sell	VERB
ftr-380	821	27	the	the	DET
ftr-380	821	28	stock	stock	NOUN
ftr-380	821	29	so	so	ADV
ftr-380	821	30	obtained	obtain	VERB
ftr-380	821	31	under	under	ADP
ftr-380	821	32	rule	rule	NOUN
ftr-380	821	33	lob-5	lob-5	ADP
ftr-380	821	34	under	under	ADP
ftr-380	821	35	the	the	DET
ftr-380	821	36	securities	security	NOUN
ftr-380	821	37	exchange	exchange	PROPN
ftr-380	821	38	act	act	NOUN
ftr-380	821	39	of	of	ADP
ftr-380	821	40	1934	1934	NUM
ftr-380	821	41	and	and	CCONJ
ftr-380	821	42	during	during	ADP
ftr-380	821	43	a	a	DET
ftr-380	821	44	contractual	contractual	ADJ
ftr-380	821	45	"	"	PUNCT
ftr-380	821	46	lock	lock	NOUN
ftr-380	821	47	-	-	PUNCT
ftr-380	821	48	up	up	ADP
ftr-380	821	49	period	period	NOUN
ftr-380	821	50	,	,	PUNCT
ftr-380	821	51	"	"	PUNCT
ftr-380	821	52	then	then	ADV
ftr-380	821	53	upon	upon	SCONJ
ftr-380	821	54	exercise	exercise	NOUN
ftr-380	821	55	of	of	ADP
ftr-380	821	56	the	the	DET
ftr-380	821	57	option	option	NOUN
ftr-380	821	58	he	he	PRON
ftr-380	821	59	is	be	AUX
ftr-380	821	60	required	require	VERB
ftr-380	821	61	under	under	ADP
ftr-380	821	62	§	§	PROPN
ftr-380	821	63	83	83	NUM
ftr-380	821	64	to	to	PART
ftr-380	821	65	include	include	VERB
ftr-380	821	66	in	in	ADP
ftr-380	821	67	his	his	PRON
ftr-380	821	68	compensation	compensation	NOUN
ftr-380	821	69	income	income	NOUN
ftr-380	821	70	an	an	DET
ftr-380	821	71	amount	amount	NOUN
ftr-380	821	72	determined	determine	VERB
ftr-380	821	73	without	without	ADP
ftr-380	821	74	regard	regard	NOUN
ftr-380	821	75	to	to	ADP
ftr-380	821	76	the	the	DET
ftr-380	821	77	share	share	NOUN
ftr-380	821	78	-	-	PUNCT
ftr-380	821	79	transfer	transfer	NOUN
ftr-380	821	80	restrictions	restriction	NOUN
ftr-380	821	81	imposed	impose	VERB
ftr-380	821	82	because	because	SCONJ
ftr-380	821	83	these	these	PRON
ftr-380	821	84	are	be	AUX
ftr-380	821	85	"	"	PUNCT
ftr-380	821	86	lapse	lapse	NOUN
ftr-380	821	87	restrictions	restriction	NOUN
ftr-380	821	88	"	"	PUNCT
ftr-380	821	89	that	that	PRON
ftr-380	821	90	are	be	AUX
ftr-380	821	91	ignored	ignore	VERB
ftr-380	821	92	under	under	ADP
ftr-380	821	93	§	§	PROPN
ftr-380	821	94	83(a	83(a	NUM
ftr-380	821	95	)	)	PUNCT
ftr-380	821	96	in	in	ADP
ftr-380	821	97	valuing	value	VERB
ftr-380	821	98	the	the	DET
ftr-380	821	99	shares	share	NOUN
ftr-380	821	100	.	.	PUNCT
ftr-380	822	1	4	4	X
ftr-380	822	2	.	.	X
ftr-380	822	3	merlo	merlo	PROPN
ftr-380	822	4	v.	v.	PROPN
ftr-380	822	5	commissioner	commissioner	PROPN
ftr-380	822	6	,	,	PUNCT
ftr-380	822	7	t.c	t.c	PROPN
ftr-380	822	8	.	.	PROPN
ftr-380	822	9	memo	memo	NOUN
ftr-380	822	10	.	.	PUNCT
ftr-380	823	1	2005	2005	NUM
ftr-380	823	2	-	-	SYM
ftr-380	823	3	178	178	NUM
ftr-380	823	4	(	(	PUNCT
ftr-380	823	5	7/20/05	7/20/05	NUM
ftr-380	823	6	)	)	PUNCT
ftr-380	823	7	.	.	PUNCT
ftr-380	824	1	if	if	SCONJ
ftr-380	824	2	an	an	DET
ftr-380	824	3	employee	employee	NOUN
ftr-380	824	4	exercises	exercise	VERB
ftr-380	824	5	a	a	DET
ftr-380	824	6	stock	stock	NOUN
ftr-380	824	7	option	option	NOUN
ftr-380	824	8	outside	outside	ADP
ftr-380	824	9	the	the	DET
ftr-380	824	10	period	period	NOUN
ftr-380	824	11	covered	cover	VERB
ftr-380	824	12	by	by	ADP
ftr-380	824	13	§	§	PROPN
ftr-380	824	14	16	16	NUM
ftr-380	824	15	of	of	ADP
ftr-380	824	16	the	the	DET
ftr-380	824	17	securities	securities	PROPN
ftr-380	824	18	exchange	exchange	PROPN
ftr-380	824	19	act	act	NOUN
ftr-380	824	20	of	of	ADP
ftr-380	824	21	1934	1934	NUM
ftr-380	824	22	but	but	CCONJ
ftr-380	824	23	is	be	AUX
ftr-380	824	24	subject	subject	ADJ
ftr-380	824	25	to	to	ADP
ftr-380	824	26	restrictions	restriction	NOUN
ftr-380	824	27	on	on	ADP
ftr-380	824	28	his	his	PRON
ftr-380	824	29	ability	ability	NOUN
ftr-380	824	30	to	to	PART
ftr-380	824	31	sell	sell	VERB
ftr-380	824	32	the	the	DET
ftr-380	824	33	stock	stock	NOUN
ftr-380	824	34	obtained	obtain	VERB
ftr-380	824	35	through	through	ADP
ftr-380	824	36	exercise	exercise	NOUN
ftr-380	824	37	of	of	ADP
ftr-380	824	38	the	the	DET
ftr-380	824	39	option	option	NOUN
ftr-380	824	40	by	by	ADP
ftr-380	824	41	contractual	contractual	ADJ
ftr-380	824	42	provisions	provision	NOUN
ftr-380	824	43	imposed	impose	VERB
ftr-380	824	44	by	by	ADP
ftr-380	824	45	the	the	DET
ftr-380	824	46	employer	employer	NOUN
ftr-380	824	47	,	,	PUNCT
ftr-380	824	48	the	the	DET
ftr-380	824	49	stock	stock	NOUN
ftr-380	824	50	is	be	AUX
ftr-380	824	51	not	not	PART
ftr-380	824	52	subject	subject	ADJ
ftr-380	824	53	to	to	ADP
ftr-380	824	54	a	a	DET
ftr-380	824	55	substantial	substantial	ADJ
ftr-380	824	56	risk	risk	NOUN
ftr-380	824	57	of	of	ADP
ftr-380	824	58	forfeiture	forfeiture	NOUN
ftr-380	824	59	,	,	PUNCT
ftr-380	824	60	because	because	SCONJ
ftr-380	824	61	full	full	ADJ
ftr-380	824	62	enjoyment	enjoyment	NOUN
ftr-380	824	63	of	of	ADP
ftr-380	824	64	the	the	DET
ftr-380	824	65	shares	share	NOUN
ftr-380	824	66	is	be	AUX
ftr-380	824	67	not	not	PART
ftr-380	824	68	conditioned	condition	VERB
ftr-380	824	69	on	on	ADP
ftr-380	824	70	any	any	DET
ftr-380	824	71	obligation	obligation	NOUN
ftr-380	824	72	to	to	PART
ftr-380	824	73	provide	provide	VERB
ftr-380	824	74	future	future	ADJ
ftr-380	824	75	services	service	NOUN
ftr-380	824	76	.	.	PUNCT
ftr-380	825	1	d.	d.	PROPN
ftr-380	825	2	individual	individual	PROPN
ftr-380	825	3	retirement	retirement	PROPN
ftr-380	825	4	accounts	account	VERB
ftr-380	825	5	1	1	NUM
ftr-380	825	6	.	.	PUNCT
ftr-380	826	1	the	the	DET
ftr-380	826	2	supreme	supreme	PROPN
ftr-380	826	3	court	court	PROPN
ftr-380	826	4	holds	hold	VERB
ftr-380	826	5	that	that	SCONJ
ftr-380	826	6	iras	ira	NOUN
ftr-380	826	7	are	be	AUX
ftr-380	826	8	exempt	exempt	ADJ
ftr-380	826	9	from	from	ADP
ftr-380	826	10	the	the	DET
ftr-380	826	11	bankruptcy	bankruptcy	NOUN
ftr-380	826	12	estate	estate	NOUN
ftr-380	826	13	.	.	PUNCT
ftr-380	827	1	rousey	rousey	PROPN
ftr-380	827	2	v.	v.	PROPN
ftr-380	827	3	jacoway	jacoway	PROPN
ftr-380	827	4	,	,	PUNCT
ftr-380	827	5	544	544	NUM
ftr-380	827	6	u.s	u.s	PROPN
ftr-380	827	7	.	.	PROPN
ftr-380	827	8	320	320	NUM
ftr-380	827	9	(	(	PUNCT
ftr-380	827	10	4/4/05	4/4/05	NUM
ftr-380	827	11	)	)	PUNCT
ftr-380	827	12	.	.	PUNCT
ftr-380	828	1	inasmuch	inasmuch	ADJ
ftr-380	828	2	as	as	SCONJ
ftr-380	828	3	rights	right	NOUN
ftr-380	828	4	to	to	ADP
ftr-380	828	5	the	the	DET
ftr-380	828	6	funds	fund	NOUN
ftr-380	828	7	in	in	ADP
ftr-380	828	8	an	an	DET
ftr-380	828	9	ira	ira	PROPN
ftr-380	828	10	are	be	AUX
ftr-380	828	11	on	on	ADP
ftr-380	828	12	account	account	NOUN
ftr-380	828	13	of	of	ADP
ftr-380	828	14	the	the	DET
ftr-380	828	15	holder	holder	NOUN
ftr-380	828	16	's	's	PART
ftr-380	828	17	age	age	NOUN
ftr-380	828	18	and	and	CCONJ
ftr-380	828	19	an	an	DET
ftr-380	828	20	ira	ira	PROPN
ftr-380	828	21	is	be	AUX
ftr-380	828	22	similar	similar	ADJ
ftr-380	828	23	to	to	ADP
ftr-380	828	24	any	any	DET
ftr-380	828	25	other	other	ADJ
ftr-380	828	26	retirement	retirement	NOUN
ftr-380	828	27	plans	plan	NOUN
ftr-380	828	28	,	,	PUNCT
ftr-380	828	29	the	the	DET
ftr-380	828	30	assets	asset	NOUN
ftr-380	828	31	in	in	ADP
ftr-380	828	32	the	the	DET
ftr-380	828	33	plan	plan	NOUN
ftr-380	828	34	are	be	AUX
ftr-380	828	35	exempt	exempt	ADJ
ftr-380	828	36	from	from	ADP
ftr-380	828	37	the	the	DET
ftr-380	828	38	holder	holder	NOUN
ftr-380	828	39	's	's	PART
ftr-380	828	40	chapter	chapter	NOUN
ftr-380	828	41	7	7	NUM
ftr-380	828	42	bankruptcy	bankruptcy	NOUN
ftr-380	828	43	estate	estate	NOUN
ftr-380	828	44	.	.	PUNCT
ftr-380	829	1	justice	justice	PROPN
ftr-380	829	2	thomas	thomas	PROPN
ftr-380	829	3	held	hold	VERB
ftr-380	829	4	that	that	SCONJ
ftr-380	829	5	the	the	DET
ftr-380	829	6	§	§	PROPN
ftr-380	829	7	72(t	72(t	PROPN
ftr-380	829	8	)	)	PUNCT
ftr-380	829	9	tax	tax	NOUN
ftr-380	829	10	penalty	penalty	NOUN
ftr-380	829	11	of	of	ADP
ftr-380	829	12	10	10	NUM
ftr-380	829	13	percent	percent	NOUN
ftr-380	829	14	on	on	ADP
ftr-380	829	15	amounts	amount	NOUN
ftr-380	829	16	withdrawn	withdraw	VERB
ftr-380	829	17	before	before	ADP
ftr-380	829	18	age	age	NOUN
ftr-380	829	19	[	[	X
ftr-380	829	20	vol	vol	NOUN
ftr-380	829	21	.	.	PUNCT
ftr-380	829	22	8	8	NUM
ftr-380	829	23	:	:	PUNCT
ftr-380	829	24	si	si	PROPN
ftr-380	829	25	recent	recent	ADJ
ftr-380	829	26	developments	development	NOUN
ftr-380	829	27	in	in	ADP
ftr-380	829	28	federal	federal	ADJ
ftr-380	829	29	income	income	NOUN
ftr-380	829	30	taxation	taxation	NOUN
ftr-380	829	31	59	59	NUM
ftr-380	829	32	-	-	PUNCT
ftr-380	829	33	1/2	1/2	NUM
ftr-380	829	34	makes	make	VERB
ftr-380	829	35	the	the	DET
ftr-380	829	36	ira	ira	PROPN
ftr-380	829	37	one	one	NUM
ftr-380	829	38	in	in	ADP
ftr-380	829	39	which	which	PRON
ftr-380	829	40	the	the	DET
ftr-380	829	41	right	right	NOUN
ftr-380	829	42	to	to	PART
ftr-380	829	43	receive	receive	VERB
ftr-380	829	44	payments	payment	NOUN
ftr-380	829	45	effectively	effectively	ADV
ftr-380	829	46	limits	limit	VERB
ftr-380	829	47	their	their	PRON
ftr-380	829	48	right	right	NOUN
ftr-380	829	49	to	to	ADP
ftr-380	829	50	payment	payment	NOUN
ftr-380	829	51	of	of	ADP
ftr-380	829	52	the	the	DET
ftr-380	829	53	ira	ira	PROPN
ftr-380	829	54	balance	balance	NOUN
ftr-380	829	55	until	until	SCONJ
ftr-380	829	56	that	that	DET
ftr-380	829	57	age	age	NOUN
ftr-380	829	58	is	be	AUX
ftr-380	829	59	reached	reach	VERB
ftr-380	829	60	.	.	PUNCT
ftr-380	829	61	0	0	PUNCT
ftr-380	830	1	the	the	DET
ftr-380	830	2	amounts	amount	NOUN
ftr-380	830	3	in	in	ADP
ftr-380	830	4	the	the	DET
ftr-380	830	5	rouseys	rousey	NOUN
ftr-380	830	6	'	'	PART
ftr-380	830	7	ira	ira	PROPN
ftr-380	830	8	in	in	ADP
ftr-380	830	9	this	this	DET
ftr-380	830	10	case	case	NOUN
ftr-380	830	11	were	be	AUX
ftr-380	830	12	rolled	roll	VERB
ftr-380	830	13	over	over	ADP
ftr-380	830	14	from	from	ADP
ftr-380	830	15	a	a	DET
ftr-380	830	16	qualified	qualified	ADJ
ftr-380	830	17	plan	plan	NOUN
ftr-380	830	18	,	,	PUNCT
ftr-380	830	19	but	but	CCONJ
ftr-380	830	20	the	the	DET
ftr-380	830	21	court	court	NOUN
ftr-380	830	22	's	's	PART
ftr-380	830	23	decision	decision	NOUN
ftr-380	830	24	was	be	AUX
ftr-380	830	25	not	not	PART
ftr-380	830	26	based	base	VERB
ftr-380	830	27	on	on	ADP
ftr-380	830	28	that	that	DET
ftr-380	830	29	factor	factor	NOUN
ftr-380	830	30	.	.	PUNCT
ftr-380	831	1	a.	a.	NOUN
ftr-380	831	2	bankruptcy	bankruptcy	PROPN
ftr-380	831	3	act	act	PROPN
ftr-380	831	4	changes	change	NOUN
ftr-380	831	5	on	on	ADP
ftr-380	831	6	protection	protection	NOUN
ftr-380	831	7	of	of	ADP
ftr-380	831	8	iras	ira	NOUN
ftr-380	831	9	.	.	PUNCT
ftr-380	832	1	section	section	NOUN
ftr-380	832	2	224	224	NUM
ftr-380	832	3	of	of	ADP
ftr-380	832	4	the	the	DET
ftr-380	832	5	bankruptcy	bankruptcy	NOUN
ftr-380	832	6	act	act	NOUN
ftr-380	832	7	of	of	ADP
ftr-380	832	8	2005	2005	NUM
ftr-380	832	9	,	,	PUNCT
ftr-380	832	10	11	11	NUM
ftr-380	832	11	u.s.c	u.s.c	NOUN
ftr-380	832	12	.	.	PUNCT
ftr-380	833	1	§	§	PROPN
ftr-380	833	2	522	522	NUM
ftr-380	833	3	,	,	PUNCT
ftr-380	833	4	protects	protect	VERB
ftr-380	833	5	from	from	ADP
ftr-380	833	6	creditors	creditor	NOUN
ftr-380	833	7	(	(	PUNCT
ftr-380	833	8	1	1	NUM
ftr-380	833	9	)	)	PUNCT
ftr-380	833	10	assets	asset	NOUN
ftr-380	833	11	in	in	ADP
ftr-380	833	12	qualified	qualified	ADJ
ftr-380	833	13	plans	plan	NOUN
ftr-380	833	14	,	,	PUNCT
ftr-380	833	15	(	(	PUNCT
ftr-380	833	16	2	2	X
ftr-380	833	17	)	)	PUNCT
ftr-380	833	18	assets	asset	NOUN
ftr-380	833	19	in	in	ADP
ftr-380	833	20	iras	ira	NOUN
ftr-380	833	21	that	that	PRON
ftr-380	833	22	were	be	AUX
ftr-380	833	23	rolled	roll	VERB
ftr-380	833	24	over	over	ADP
ftr-380	833	25	from	from	ADP
ftr-380	833	26	qualified	qualified	ADJ
ftr-380	833	27	plans	plan	NOUN
ftr-380	833	28	,	,	PUNCT
ftr-380	833	29	and	and	CCONJ
ftr-380	833	30	(	(	PUNCT
ftr-380	833	31	3	3	X
ftr-380	833	32	)	)	PUNCT
ftr-380	833	33	other	other	ADJ
ftr-380	833	34	assets	asset	NOUN
ftr-380	833	35	in	in	ADP
ftr-380	833	36	iras	ira	NOUN
ftr-380	833	37	of	of	ADP
ftr-380	833	38	not	not	PART
ftr-380	833	39	more	more	ADJ
ftr-380	833	40	than	than	ADP
ftr-380	833	41	$	$	SYM
ftr-380	833	42	1	1	NUM
ftr-380	833	43	million	million	NUM
ftr-380	833	44	(	(	PUNCT
ftr-380	833	45	indexed	index	VERB
ftr-380	833	46	)	)	PUNCT
ftr-380	833	47	.	.	PUNCT
ftr-380	834	1	2	2	X
ftr-380	834	2	.	.	X
ftr-380	834	3	what	what	PRON
ftr-380	834	4	a	a	DET
ftr-380	834	5	way	way	NOUN
ftr-380	834	6	to	to	PART
ftr-380	834	7	mess	mess	VERB
ftr-380	834	8	up	up	ADP
ftr-380	834	9	!	!	PUNCT
ftr-380	835	1	coppola	coppola	PROPN
ftr-380	835	2	v.	v.	ADP
ftr-380	835	3	beeson	beeson	PROPN
ftr-380	835	4	(	(	PUNCT
ftr-380	835	5	in	in	ADP
ftr-380	835	6	re	re	ADP
ftr-380	835	7	:	:	PUNCT
ftr-380	835	8	joseph	joseph	PROPN
ftr-380	835	9	c.	c.	PROPN
ftr-380	835	10	copola	copola	PROPN
ftr-380	835	11	)	)	PUNCT
ftr-380	835	12	,	,	PUNCT
ftr-380	835	13	419	419	NUM
ftr-380	835	14	f.3d	f.3d	NUM
ftr-380	835	15	323	323	NUM
ftr-380	835	16	(	(	PUNCT
ftr-380	835	17	5th	5th	ADJ
ftr-380	835	18	cir	cir	NOUN
ftr-380	835	19	.	.	PUNCT
ftr-380	836	1	7/25/05	7/25/05	NUM
ftr-380	836	2	)	)	PUNCT
ftr-380	836	3	.	.	PUNCT
ftr-380	837	1	in	in	ADP
ftr-380	837	2	a	a	DET
ftr-380	837	3	per	per	X
ftr-380	837	4	curiam	curiam	NOUN
ftr-380	837	5	opinion	opinion	NOUN
ftr-380	837	6	,	,	PUNCT
ftr-380	837	7	the	the	DET
ftr-380	837	8	court	court	NOUN
ftr-380	837	9	held	hold	VERB
ftr-380	837	10	that	that	SCONJ
ftr-380	837	11	a	a	DET
ftr-380	837	12	faculty	faculty	NOUN
ftr-380	837	13	member	member	NOUN
ftr-380	837	14	's	's	PART
ftr-380	837	15	pledging	pledging	NOUN
ftr-380	837	16	of	of	ADP
ftr-380	837	17	his	his	PRON
ftr-380	837	18	§	§	PROPN
ftr-380	837	19	403(b	403(b	PROPN
ftr-380	837	20	)	)	PUNCT
ftr-380	837	21	retirement	retirement	NOUN
ftr-380	837	22	account	account	NOUN
ftr-380	837	23	as	as	ADP
ftr-380	837	24	security	security	NOUN
ftr-380	837	25	for	for	ADP
ftr-380	837	26	alimony	alimony	NOUN
ftr-380	837	27	payments	payment	NOUN
ftr-380	837	28	to	to	ADP
ftr-380	837	29	his	his	PRON
ftr-380	837	30	ex	ex	NOUN
ftr-380	837	31	-	-	NOUN
ftr-380	837	32	wife	wife	NOUN
ftr-380	837	33	totaling	total	VERB
ftr-380	837	34	$	$	SYM
ftr-380	837	35	220,000	220,000	NUM
ftr-380	837	36	caused	cause	VERB
ftr-380	837	37	that	that	DET
ftr-380	837	38	amount	amount	NOUN
ftr-380	837	39	to	to	PART
ftr-380	837	40	be	be	AUX
ftr-380	837	41	deemed	deem	VERB
ftr-380	837	42	distributed	distribute	VERB
ftr-380	837	43	and	and	CCONJ
ftr-380	837	44	no	no	ADV
ftr-380	837	45	longer	long	ADV
ftr-380	837	46	entitled	entitle	VERB
ftr-380	837	47	to	to	ADP
ftr-380	837	48	the	the	DET
ftr-380	837	49	exemption	exemption	NOUN
ftr-380	837	50	from	from	ADP
ftr-380	837	51	bankruptcy	bankruptcy	NOUN
ftr-380	837	52	under	under	ADP
ftr-380	837	53	texas	texas	PROPN
ftr-380	837	54	law	law	NOUN
ftr-380	837	55	.	.	PUNCT
ftr-380	838	1	3	3	X
ftr-380	838	2	.	.	X
ftr-380	838	3	rev	rev	PROPN
ftr-380	838	4	.	.	PROPN
ftr-380	838	5	proc	proc	PROPN
ftr-380	838	6	.	.	PUNCT
ftr-380	839	1	2006	2006	NUM
ftr-380	839	2	-	-	SYM
ftr-380	839	3	13	13	NUM
ftr-380	839	4	,	,	PUNCT
ftr-380	839	5	2006	2006	NUM
ftr-380	839	6	-	-	SYM
ftr-380	839	7	3	3	NUM
ftr-380	839	8	i.r.b	i.r.b	NOUN
ftr-380	839	9	.	.	PUNCT
ftr-380	840	1	315	315	NUM
ftr-380	840	2	(	(	PUNCT
ftr-380	840	3	12/29/05	12/29/05	NUM
ftr-380	840	4	)	)	PUNCT
ftr-380	840	5	.	.	PUNCT
ftr-380	841	1	this	this	DET
ftr-380	841	2	revenue	revenue	NOUN
ftr-380	841	3	procedure	procedure	NOUN
ftr-380	841	4	provides	provide	VERB
ftr-380	841	5	safe	safe	ADJ
ftr-380	841	6	harbors	harbor	NOUN
ftr-380	841	7	for	for	ADP
ftr-380	841	8	determining	determine	VERB
ftr-380	841	9	the	the	DET
ftr-380	841	10	fair	fair	ADJ
ftr-380	841	11	market	market	NOUN
ftr-380	841	12	value	value	NOUN
ftr-380	841	13	of	of	ADP
ftr-380	841	14	an	an	DET
ftr-380	841	15	annuity	annuity	NOUN
ftr-380	841	16	contract	contract	NOUN
ftr-380	841	17	in	in	ADP
ftr-380	841	18	the	the	DET
ftr-380	841	19	conversion	conversion	NOUN
ftr-380	841	20	of	of	ADP
ftr-380	841	21	a	a	DET
ftr-380	841	22	traditional	traditional	ADJ
ftr-380	841	23	ira	ira	PROPN
ftr-380	841	24	to	to	ADP
ftr-380	841	25	a	a	DET
ftr-380	841	26	roth	roth	PROPN
ftr-380	841	27	ira	ira	PROPN
ftr-380	841	28	.	.	PROPN
ftr-380	842	1	4	4	NUM
ftr-380	842	2	.	.	X
ftr-380	842	3	thomas	thomas	PROPN
ftr-380	842	4	v.	v.	PROPN
ftr-380	842	5	commissioner	commissioner	PROPN
ftr-380	842	6	,	,	PUNCT
ftr-380	842	7	t.c	t.c	PROPN
ftr-380	842	8	.	.	PROPN
ftr-380	842	9	memo	memo	NOUN
ftr-380	842	10	.	.	PUNCT
ftr-380	843	1	2005	2005	NUM
ftr-380	843	2	-	-	SYM
ftr-380	843	3	258	258	NUM
ftr-380	843	4	(	(	PUNCT
ftr-380	843	5	11/1/05	11/1/05	NUM
ftr-380	843	6	)	)	PUNCT
ftr-380	843	7	.	.	PUNCT
ftr-380	844	1	ira	ira	PROPN
ftr-380	844	2	distributions	distribution	NOUN
ftr-380	844	3	before	before	ADP
ftr-380	844	4	age	age	NOUN
ftr-380	844	5	59	59	NUM
ftr-380	844	6	-	-	PUNCT
ftr-380	844	7	1/2	1/2	NUM
ftr-380	844	8	to	to	ADP
ftr-380	844	9	a	a	DET
ftr-380	844	10	taxpayer	taxpayer	NOUN
ftr-380	844	11	whose	whose	DET
ftr-380	844	12	disability	disability	NOUN
ftr-380	844	13	required	require	VERB
ftr-380	844	14	scaling	scaling	NOUN
ftr-380	844	15	back	back	ADV
ftr-380	844	16	from	from	ADP
ftr-380	844	17	full	full	ADJ
ftr-380	844	18	-	-	PUNCT
ftr-380	844	19	time	time	NOUN
ftr-380	844	20	to	to	ADP
ftr-380	844	21	part	part	NOUN
ftr-380	844	22	-	-	PUNCT
ftr-380	844	23	time	time	NOUN
ftr-380	844	24	work	work	NOUN
ftr-380	844	25	did	do	AUX
ftr-380	844	26	not	not	PART
ftr-380	844	27	qualify	qualify	VERB
ftr-380	844	28	for	for	ADP
ftr-380	844	29	an	an	DET
ftr-380	844	30	exception	exception	NOUN
ftr-380	844	31	to	to	ADP
ftr-380	844	32	the	the	DET
ftr-380	844	33	§	§	PROPN
ftr-380	844	34	72(t	72(t	PROPN
ftr-380	844	35	)	)	PUNCT
ftr-380	844	36	penalty	penalty	NOUN
ftr-380	844	37	under	under	ADP
ftr-380	844	38	§	§	PROPN
ftr-380	844	39	72(t)(2)(a)(iii	72(t)(2)(a)(iii	NUM
ftr-380	844	40	)	)	PUNCT
ftr-380	844	41	because	because	SCONJ
ftr-380	844	42	the	the	DET
ftr-380	844	43	taxpayer	taxpayer	NOUN
ftr-380	844	44	was	be	AUX
ftr-380	844	45	not	not	PART
ftr-380	844	46	disabled	disable	VERB
ftr-380	844	47	as	as	ADV
ftr-380	844	48	defined	define	VERB
ftr-380	844	49	in	in	ADP
ftr-380	844	50	§	§	PROPN
ftr-380	844	51	72(m)(7	72(m)(7	NUM
ftr-380	844	52	)	)	PUNCT
ftr-380	844	53	,	,	PUNCT
ftr-380	844	54	which	which	PRON
ftr-380	844	55	requires	require	VERB
ftr-380	844	56	that	that	SCONJ
ftr-380	844	57	a	a	DET
ftr-380	844	58	taxpayer	taxpayer	NOUN
ftr-380	844	59	be	be	AUX
ftr-380	844	60	"	"	PUNCT
ftr-380	844	61	unable	unable	ADJ
ftr-380	844	62	to	to	PART
ftr-380	844	63	engage	engage	VERB
ftr-380	844	64	in	in	ADP
ftr-380	844	65	any	any	DET
ftr-380	844	66	substantial	substantial	ADJ
ftr-380	844	67	gainful	gainful	ADJ
ftr-380	844	68	activity	activity	NOUN
ftr-380	844	69	.	.	PUNCT
ftr-380	844	70	"	"	PUNCT
ftr-380	845	1	v.	v.	ADP
ftr-380	845	2	personal	personal	ADJ
ftr-380	845	3	income	income	NOUN
ftr-380	845	4	and	and	CCONJ
ftr-380	845	5	deductions	deduction	NOUN
ftr-380	845	6	a.	a.	NOUN
ftr-380	845	7	rates	rate	NOUN
ftr-380	845	8	there	there	PRON
ftr-380	845	9	were	be	VERB
ftr-380	845	10	no	no	DET
ftr-380	845	11	significant	significant	ADJ
ftr-380	845	12	developments	development	NOUN
ftr-380	845	13	regarding	regard	VERB
ftr-380	845	14	this	this	DET
ftr-380	845	15	topic	topic	NOUN
ftr-380	845	16	during	during	ADP
ftr-380	845	17	2005	2005	NUM
ftr-380	845	18	.	.	PUNCT
ftr-380	846	1	b.	b.	PROPN
ftr-380	846	2	miscellaneous	miscellaneous	ADJ
ftr-380	846	3	income	income	NOUN
ftr-380	846	4	1	1	X
ftr-380	846	5	.	.	PUNCT
ftr-380	847	1	prejudgment	prejudgment	NOUN
ftr-380	847	2	interest	interest	NOUN
ftr-380	847	3	in	in	ADP
ftr-380	847	4	a	a	DET
ftr-380	847	5	personal	personal	ADJ
ftr-380	847	6	injury	injury	NOUN
ftr-380	847	7	lawsuit	lawsuit	NOUN
ftr-380	847	8	is	be	AUX
ftr-380	847	9	not	not	PART
ftr-380	847	10	excluded	exclude	VERB
ftr-380	847	11	from	from	ADP
ftr-380	847	12	income	income	NOUN
ftr-380	847	13	.	.	PUNCT
ftr-380	848	1	chamberlain	chamberlain	PROPN
ftr-380	848	2	v.	v.	PROPN
ftr-380	848	3	united	united	PROPN
ftr-380	848	4	states	states	PROPN
ftr-380	848	5	,	,	PUNCT
ftr-380	848	6	401	401	NUM
ftr-380	848	7	f.3d	f.3d	NUM
ftr-380	848	8	335	335	NUM
ftr-380	848	9	(	(	PUNCT
ftr-380	848	10	5th	5th	ADJ
ftr-380	848	11	cir	cir	NOUN
ftr-380	848	12	.	.	PUNCT
ftr-380	849	1	2/18/05	2/18/05	NUM
ftr-380	849	2	)	)	PUNCT
ftr-380	849	3	.	.	PUNCT
ftr-380	850	1	prejudgment	prejudgment	NOUN
ftr-380	850	2	interest	interest	NOUN
ftr-380	850	3	recovered	recover	VERB
ftr-380	850	4	in	in	ADP
ftr-380	850	5	a	a	DET
ftr-380	850	6	personal	personal	ADJ
ftr-380	850	7	injury	injury	NOUN
ftr-380	850	8	lawsuit	lawsuit	NOUN
ftr-380	850	9	is	be	AUX
ftr-380	850	10	not	not	PART
ftr-380	850	11	excluded	exclude	VERB
ftr-380	850	12	from	from	ADP
ftr-380	850	13	income	income	NOUN
ftr-380	850	14	under	under	ADP
ftr-380	850	15	§	§	PROPN
ftr-380	850	16	104(a)(2	104(a)(2	NUM
ftr-380	850	17	)	)	PUNCT
ftr-380	850	18	because	because	SCONJ
ftr-380	850	19	it	it	PRON
ftr-380	850	20	was	be	AUX
ftr-380	850	21	20061	20061	NUM
ftr-380	850	22	florida	florida	PROPN
ftr-380	850	23	tax	tax	PROPN
ftr-380	850	24	review	review	NOUN
ftr-380	850	25	compensation	compensation	NOUN
ftr-380	850	26	for	for	ADP
ftr-380	850	27	the	the	DET
ftr-380	850	28	lost	lose	VERB
ftr-380	850	29	time	time	NOUN
ftr-380	850	30	value	value	NOUN
ftr-380	850	31	of	of	ADP
ftr-380	850	32	money	money	NOUN
ftr-380	850	33	and	and	CCONJ
ftr-380	850	34	is	be	AUX
ftr-380	850	35	not	not	PART
ftr-380	850	36	received	receive	VERB
ftr-380	850	37	"	"	PUNCT
ftr-380	850	38	on	on	ADP
ftr-380	850	39	account	account	NOUN
ftr-380	850	40	of	of	ADP
ftr-380	850	41	'	'	PUNCT
ftr-380	850	42	the	the	DET
ftr-380	850	43	personal	personal	ADJ
ftr-380	850	44	injury	injury	NOUN
ftr-380	850	45	.	.	PUNCT
ftr-380	851	1	may	may	AUX
ftr-380	851	2	prejudgment	prejudgment	VERB
ftr-380	851	3	interest	interest	NOUN
ftr-380	851	4	be	be	AUX
ftr-380	851	5	excluded	exclude	VERB
ftr-380	851	6	if	if	SCONJ
ftr-380	851	7	there	there	PRON
ftr-380	851	8	is	be	VERB
ftr-380	851	9	a	a	DET
ftr-380	851	10	settlement	settlement	NOUN
ftr-380	851	11	?	?	PUNCT
ftr-380	852	1	more	more	ADV
ftr-380	852	2	specifically	specifically	ADV
ftr-380	852	3	,	,	PUNCT
ftr-380	852	4	post	post	ADJ
ftr-380	852	5	-	-	ADJ
ftr-380	852	6	judgment	judgment	ADJ
ftr-380	852	7	interest	interest	NOUN
ftr-380	852	8	exclusion	exclusion	NOUN
ftr-380	852	9	is	be	AUX
ftr-380	852	10	permitted	permit	VERB
ftr-380	852	11	by	by	ADP
ftr-380	852	12	the	the	DET
ftr-380	852	13	exclusion	exclusion	NOUN
ftr-380	852	14	of	of	ADP
ftr-380	852	15	the	the	DET
ftr-380	852	16	entire	entire	ADJ
ftr-380	852	17	amount	amount	NOUN
ftr-380	852	18	of	of	ADP
ftr-380	852	19	any	any	DET
ftr-380	852	20	future	future	ADJ
ftr-380	852	21	payment	payment	NOUN
ftr-380	852	22	received	receive	VERB
ftr-380	852	23	pursuant	pursuant	ADV
ftr-380	852	24	to	to	ADP
ftr-380	852	25	a	a	DET
ftr-380	852	26	structured	structured	ADJ
ftr-380	852	27	settlement	settlement	NOUN
ftr-380	852	28	.	.	PUNCT
ftr-380	853	1	does	do	AUX
ftr-380	853	2	this	this	PRON
ftr-380	853	3	create	create	VERB
ftr-380	853	4	a	a	DET
ftr-380	853	5	difference	difference	NOUN
ftr-380	853	6	between	between	ADP
ftr-380	853	7	a	a	DET
ftr-380	853	8	recovery	recovery	NOUN
ftr-380	853	9	by	by	ADP
ftr-380	853	10	way	way	NOUN
ftr-380	853	11	of	of	ADP
ftr-380	853	12	settlement	settlement	NOUN
ftr-380	853	13	and	and	CCONJ
ftr-380	853	14	a	a	DET
ftr-380	853	15	recovery	recovery	NOUN
ftr-380	853	16	by	by	ADP
ftr-380	853	17	way	way	NOUN
ftr-380	853	18	of	of	ADP
ftr-380	853	19	judgment	judgment	NOUN
ftr-380	853	20	?	?	PUNCT
ftr-380	854	1	2	2	X
ftr-380	854	2	.	.	X
ftr-380	854	3	lindsey	lindsey	PROPN
ftr-380	854	4	v.	v.	PROPN
ftr-380	854	5	commissioner	commissioner	PROPN
ftr-380	854	6	,	,	PUNCT
ftr-380	854	7	422	422	NUM
ftr-380	854	8	f.3d	f.3d	NUM
ftr-380	854	9	684	684	NUM
ftr-380	854	10	(	(	PUNCT
ftr-380	854	11	8th	8th	ADJ
ftr-380	854	12	cir	cir	NOUN
ftr-380	854	13	.	.	PUNCT
ftr-380	854	14	9/2/05	9/2/05	NUM
ftr-380	854	15	)	)	PUNCT
ftr-380	854	16	.	.	PUNCT
ftr-380	855	1	although	although	SCONJ
ftr-380	855	2	the	the	DET
ftr-380	855	3	taxpayer	taxpayer	NOUN
ftr-380	855	4	's	's	PART
ftr-380	855	5	physician	physician	NOUN
ftr-380	855	6	testified	testify	VERB
ftr-380	855	7	that	that	SCONJ
ftr-380	855	8	the	the	DET
ftr-380	855	9	taxpayer	taxpayer	NOUN
ftr-380	855	10	"	"	PUNCT
ftr-380	855	11	suffered	suffer	VERB
ftr-380	855	12	from	from	ADP
ftr-380	855	13	hypertension	hypertension	NOUN
ftr-380	855	14	and	and	CCONJ
ftr-380	855	15	stress	stress	NOUN
ftr-380	855	16	-	-	PUNCT
ftr-380	855	17	related	relate	VERB
ftr-380	855	18	symptoms	symptom	NOUN
ftr-380	855	19	,	,	PUNCT
ftr-380	855	20	including	include	VERB
ftr-380	855	21	periodic	periodic	ADJ
ftr-380	855	22	impotency	impotency	NOUN
ftr-380	855	23	,	,	PUNCT
ftr-380	855	24	insomnia	insomnia	NOUN
ftr-380	855	25	,	,	PUNCT
ftr-380	855	26	fatigue	fatigue	NOUN
ftr-380	855	27	,	,	PUNCT
ftr-380	855	28	occasional	occasional	ADJ
ftr-380	855	29	indigestion	indigestion	NOUN
ftr-380	855	30	,	,	PUNCT
ftr-380	855	31	and	and	CCONJ
ftr-380	855	32	urinary	urinary	ADJ
ftr-380	855	33	incontinence	incontinence	NOUN
ftr-380	855	34	"	"	PUNCT
ftr-380	855	35	as	as	ADP
ftr-380	855	36	a	a	DET
ftr-380	855	37	result	result	NOUN
ftr-380	855	38	of	of	ADP
ftr-380	855	39	the	the	DET
ftr-380	855	40	emotional	emotional	ADJ
ftr-380	855	41	distress	distress	NOUN
ftr-380	855	42	inflicted	inflict	VERB
ftr-380	855	43	by	by	ADP
ftr-380	855	44	the	the	DET
ftr-380	855	45	defendant	defendant	NOUN
ftr-380	855	46	,	,	PUNCT
ftr-380	855	47	the	the	DET
ftr-380	855	48	settlement	settlement	NOUN
ftr-380	855	49	agreement	agreement	NOUN
ftr-380	855	50	identified	identify	VERB
ftr-380	855	51	the	the	DET
ftr-380	855	52	taxpayer	taxpayer	NOUN
ftr-380	855	53	's	's	PART
ftr-380	855	54	claims	claim	NOUN
ftr-380	855	55	as	as	ADP
ftr-380	855	56	tort	tort	NOUN
ftr-380	855	57	claims	claim	NOUN
ftr-380	855	58	for	for	ADP
ftr-380	855	59	damage	damage	NOUN
ftr-380	855	60	to	to	ADP
ftr-380	855	61	his	his	PRON
ftr-380	855	62	emotions	emotion	NOUN
ftr-380	855	63	,	,	PUNCT
ftr-380	855	64	reputation	reputation	NOUN
ftr-380	855	65	and	and	CCONJ
ftr-380	855	66	character	character	NOUN
ftr-380	855	67	.	.	PUNCT
ftr-380	856	1	physical	physical	ADJ
ftr-380	856	2	symptoms	symptom	NOUN
ftr-380	856	3	that	that	PRON
ftr-380	856	4	are	be	AUX
ftr-380	856	5	merely	merely	ADV
ftr-380	856	6	manifestations	manifestation	NOUN
ftr-380	856	7	of	of	ADP
ftr-380	856	8	the	the	DET
ftr-380	856	9	underlying	underlying	ADJ
ftr-380	856	10	emotional	emotional	ADJ
ftr-380	856	11	distress	distress	NOUN
ftr-380	856	12	for	for	ADP
ftr-380	856	13	which	which	PRON
ftr-380	856	14	damages	damage	NOUN
ftr-380	856	15	are	be	AUX
ftr-380	856	16	received	receive	VERB
ftr-380	856	17	do	do	AUX
ftr-380	856	18	not	not	PART
ftr-380	856	19	result	result	VERB
ftr-380	856	20	in	in	ADP
ftr-380	856	21	the	the	DET
ftr-380	856	22	damages	damage	NOUN
ftr-380	856	23	being	be	AUX
ftr-380	856	24	treated	treat	VERB
ftr-380	856	25	as	as	SCONJ
ftr-380	856	26	received	receive	VERB
ftr-380	856	27	on	on	ADP
ftr-380	856	28	account	account	NOUN
ftr-380	856	29	of	of	ADP
ftr-380	856	30	personal	personal	ADJ
ftr-380	856	31	injury	injury	NOUN
ftr-380	856	32	if	if	SCONJ
ftr-380	856	33	there	there	PRON
ftr-380	856	34	is	be	VERB
ftr-380	856	35	no	no	DET
ftr-380	856	36	"	"	PUNCT
ftr-380	856	37	direct	direct	ADJ
ftr-380	856	38	causal	causal	NOUN
ftr-380	856	39	link	link	NOUN
ftr-380	856	40	between	between	ADP
ftr-380	856	41	any	any	DET
ftr-380	856	42	physical	physical	ADJ
ftr-380	856	43	sickness	sickness	NOUN
ftr-380	856	44	suffered	suffer	VERB
ftr-380	856	45	by	by	ADP
ftr-380	856	46	[	[	X
ftr-380	856	47	the	the	DET
ftr-380	856	48	taxpayer	taxpayer	NOUN
ftr-380	856	49	]	]	PUNCT
ftr-380	856	50	and	and	CCONJ
ftr-380	856	51	[	[	X
ftr-380	856	52	any	any	PRON
ftr-380	856	53	]	]	X
ftr-380	856	54	damages	damage	NOUN
ftr-380	856	55	paid	pay	VERB
ftr-380	856	56	out	out	ADP
ftr-380	856	57	to	to	ADP
ftr-380	856	58	him	he	PRON
ftr-380	856	59	.	.	PUNCT
ftr-380	856	60	"	"	PUNCT
ftr-380	857	1	3	3	X
ftr-380	857	2	.	.	X
ftr-380	857	3	rivera	rivera	PROPN
ftr-380	857	4	v.	v.	ADP
ftr-380	857	5	baker	baker	PROPN
ftr-380	857	6	west	west	PROPN
ftr-380	857	7	,	,	PUNCT
ftr-380	857	8	inc	inc	PROPN
ftr-380	857	9	.	.	PROPN
ftr-380	857	10	,	,	PUNCT
ftr-380	857	11	430	430	NUM
ftr-380	857	12	f.3d	f.3d	NUM
ftr-380	857	13	1253	1253	NUM
ftr-380	857	14	(	(	PUNCT
ftr-380	857	15	9th	9th	ADJ
ftr-380	857	16	cir	cir	NOUN
ftr-380	857	17	.	.	PUNCT
ftr-380	858	1	6/17/05	6/17/05	NUM
ftr-380	858	2	)	)	PUNCT
ftr-380	858	3	.	.	PUNCT
ftr-380	859	1	no	no	DET
ftr-380	859	2	portion	portion	NOUN
ftr-380	859	3	of	of	ADP
ftr-380	859	4	settlement	settlement	NOUN
ftr-380	859	5	of	of	ADP
ftr-380	859	6	claim	claim	NOUN
ftr-380	859	7	for	for	ADP
ftr-380	859	8	unlawful	unlawful	ADJ
ftr-380	859	9	workplace	workplace	NOUN
ftr-380	859	10	discrimination	discrimination	NOUN
ftr-380	859	11	and	and	CCONJ
ftr-380	859	12	unlawful	unlawful	ADJ
ftr-380	859	13	termination	termination	NOUN
ftr-380	859	14	was	be	AUX
ftr-380	859	15	compensation	compensation	NOUN
ftr-380	859	16	for	for	ADP
ftr-380	859	17	physical	physical	ADJ
ftr-380	859	18	personal	personal	ADJ
ftr-380	859	19	injuries	injury	NOUN
ftr-380	859	20	where	where	SCONJ
ftr-380	859	21	settlement	settlement	NOUN
ftr-380	859	22	agreement	agreement	NOUN
ftr-380	859	23	was	be	AUX
ftr-380	859	24	silent	silent	ADJ
ftr-380	859	25	regarding	regard	VERB
ftr-380	859	26	the	the	DET
ftr-380	859	27	nature	nature	NOUN
ftr-380	859	28	of	of	ADP
ftr-380	859	29	the	the	DET
ftr-380	859	30	injuries	injury	NOUN
ftr-380	859	31	addressed	address	VERB
ftr-380	859	32	,	,	PUNCT
ftr-380	859	33	and	and	CCONJ
ftr-380	859	34	the	the	DET
ftr-380	859	35	only	only	ADJ
ftr-380	859	36	evidence	evidence	NOUN
ftr-380	859	37	of	of	ADP
ftr-380	859	38	the	the	DET
ftr-380	859	39	payor	payor	NOUN
ftr-380	859	40	's	's	PART
ftr-380	859	41	intent	intent	NOUN
ftr-380	859	42	regarding	regard	VERB
ftr-380	859	43	the	the	DET
ftr-380	859	44	claims	claim	NOUN
ftr-380	859	45	settled	settle	VERB
ftr-380	859	46	was	be	AUX
ftr-380	859	47	a	a	DET
ftr-380	859	48	statement	statement	NOUN
ftr-380	859	49	that	that	SCONJ
ftr-380	859	50	the	the	DET
ftr-380	859	51	defendant	defendant	NOUN
ftr-380	859	52	would	would	AUX
ftr-380	859	53	pay	pay	VERB
ftr-380	859	54	taxpayer	taxpayer	NOUN
ftr-380	859	55	a	a	DET
ftr-380	859	56	sum	sum	NOUN
ftr-380	859	57	of	of	ADP
ftr-380	859	58	money	money	NOUN
ftr-380	859	59	"	"	PUNCT
ftr-380	859	60	less	less	ADJ
ftr-380	859	61	all	all	DET
ftr-380	859	62	lawfully	lawfully	ADV
ftr-380	859	63	required	require	VERB
ftr-380	859	64	withholdings	withholding	NOUN
ftr-380	859	65	.	.	PUNCT
ftr-380	859	66	"	"	PUNCT
ftr-380	860	1	the	the	DET
ftr-380	860	2	inference	inference	NOUN
ftr-380	860	3	was	be	AUX
ftr-380	860	4	that	that	SCONJ
ftr-380	860	5	the	the	DET
ftr-380	860	6	defendant	defendant	NOUN
ftr-380	860	7	considered	consider	VERB
ftr-380	860	8	that	that	SCONJ
ftr-380	860	9	some	some	PRON
ftr-380	860	10	or	or	CCONJ
ftr-380	860	11	all	all	PRON
ftr-380	860	12	of	of	ADP
ftr-380	860	13	the	the	DET
ftr-380	860	14	payment	payment	NOUN
ftr-380	860	15	represented	represent	VERB
ftr-380	860	16	back	back	ADP
ftr-380	860	17	pay	pay	NOUN
ftr-380	860	18	.	.	PUNCT
ftr-380	861	1	4	4	X
ftr-380	861	2	.	.	X
ftr-380	861	3	annuity	annuity	NOUN
ftr-380	861	4	death	death	NOUN
ftr-380	861	5	benefits	benefit	NOUN
ftr-380	861	6	are	be	AUX
ftr-380	861	7	ird	ird	PROPN
ftr-380	861	8	.	.	PUNCT
ftr-380	861	9	rev	rev	PROPN
ftr-380	861	10	.	.	PROPN
ftr-380	861	11	rul	rul	PROPN
ftr-380	861	12	.	.	PROPN
ftr-380	861	13	200530	200530	NUM
ftr-380	861	14	,	,	PUNCT
ftr-380	861	15	2005	2005	NUM
ftr-380	861	16	-	-	SYM
ftr-380	861	17	20	20	NUM
ftr-380	861	18	i.r.b	i.r.b	NOUN
ftr-380	861	19	.	.	PUNCT
ftr-380	861	20	1015	1015	NUM
ftr-380	861	21	(	(	PUNCT
ftr-380	861	22	4/28/05	4/28/05	NUM
ftr-380	861	23	)	)	PUNCT
ftr-380	861	24	.	.	PUNCT
ftr-380	862	1	if	if	SCONJ
ftr-380	862	2	the	the	DET
ftr-380	862	3	owner	owner	NOUN
ftr-380	862	4	-	-	PUNCT
ftr-380	862	5	annuitant	annuitant	NOUN
ftr-380	862	6	of	of	ADP
ftr-380	862	7	a	a	DET
ftr-380	862	8	deferred	defer	VERB
ftr-380	862	9	annuity	annuity	NOUN
ftr-380	862	10	contract	contract	NOUN
ftr-380	862	11	dies	die	VERB
ftr-380	862	12	before	before	ADP
ftr-380	862	13	the	the	DET
ftr-380	862	14	annuity	annuity	NOUN
ftr-380	862	15	starting	start	VERB
ftr-380	862	16	date	date	NOUN
ftr-380	862	17	,	,	PUNCT
ftr-380	862	18	any	any	DET
ftr-380	862	19	amounts	amount	NOUN
ftr-380	862	20	received	receive	VERB
ftr-380	862	21	by	by	ADP
ftr-380	862	22	a	a	DET
ftr-380	862	23	beneficiary	beneficiary	NOUN
ftr-380	862	24	in	in	ADP
ftr-380	862	25	excess	excess	NOUN
ftr-380	862	26	of	of	ADP
ftr-380	862	27	the	the	DET
ftr-380	862	28	owner	owner	NOUN
ftr-380	862	29	-	-	PUNCT
ftr-380	862	30	annuitant	annuitant	NOUN
ftr-380	862	31	's	's	PART
ftr-380	862	32	investment	investment	NOUN
ftr-380	862	33	in	in	ADP
ftr-380	862	34	the	the	DET
ftr-380	862	35	contract	contract	NOUN
ftr-380	862	36	are	be	AUX
ftr-380	862	37	includible	includible	ADJ
ftr-380	862	38	in	in	ADP
ftr-380	862	39	gross	gross	ADJ
ftr-380	862	40	income	income	NOUN
ftr-380	862	41	as	as	ADP
ftr-380	862	42	income	income	NOUN
ftr-380	862	43	in	in	ADP
ftr-380	862	44	respect	respect	NOUN
ftr-380	862	45	of	of	ADP
ftr-380	862	46	a	a	DET
ftr-380	862	47	decedent	decedent	NOUN
ftr-380	862	48	under	under	ADP
ftr-380	862	49	§	§	PROPN
ftr-380	862	50	691	691	NUM
ftr-380	862	51	.	.	PUNCT
ftr-380	863	1	these	these	DET
ftr-380	863	2	amounts	amount	NOUN
ftr-380	863	3	are	be	AUX
ftr-380	863	4	also	also	ADV
ftr-380	863	5	subject	subject	ADJ
ftr-380	863	6	to	to	ADP
ftr-380	863	7	the	the	DET
ftr-380	863	8	rules	rule	NOUN
ftr-380	863	9	of	of	ADP
ftr-380	863	10	§	§	PROPN
ftr-380	863	11	72	72	NUM
ftr-380	863	12	if	if	SCONJ
ftr-380	863	13	the	the	DET
ftr-380	863	14	beneficiary	beneficiary	NOUN
ftr-380	863	15	receives	receive	VERB
ftr-380	863	16	an	an	DET
ftr-380	863	17	annuity	annuity	NOUN
ftr-380	863	18	rather	rather	ADV
ftr-380	863	19	that	that	SCONJ
ftr-380	863	20	a	a	DET
ftr-380	863	21	lump	lump	NOUN
ftr-380	863	22	-	-	PUNCT
ftr-380	863	23	sum	sum	NOUN
ftr-380	863	24	.	.	PUNCT
ftr-380	864	1	c.	c.	NOUN
ftr-380	864	2	profit	profit	NOUN
ftr-380	864	3	-	-	PUNCT
ftr-380	864	4	seeking	seek	VERB
ftr-380	864	5	individual	individual	ADJ
ftr-380	864	6	deductions	deduction	NOUN
ftr-380	864	7	1	1	NUM
ftr-380	864	8	.	.	PUNCT
ftr-380	865	1	the	the	DET
ftr-380	865	2	alternative	alternative	ADJ
ftr-380	865	3	minimum	minimum	ADJ
ftr-380	865	4	tax	tax	NOUN
ftr-380	865	5	(	(	PUNCT
ftr-380	865	6	"	"	PUNCT
ftr-380	865	7	amt	amt	PROPN
ftr-380	865	8	"	"	PUNCT
ftr-380	865	9	)	)	PUNCT
ftr-380	865	10	trap	trap	NOUN
ftr-380	865	11	for	for	ADP
ftr-380	865	12	attorneys	attorney	NOUN
ftr-380	865	13	'	'	PART
ftr-380	865	14	fees	fee	NOUN
ftr-380	865	15	on	on	ADP
ftr-380	865	16	large	large	ADJ
ftr-380	865	17	recoveries	recovery	NOUN
ftr-380	865	18	will	will	AUX
ftr-380	865	19	continue	continue	VERB
ftr-380	865	20	to	to	PART
ftr-380	865	21	be	be	AUX
ftr-380	865	22	an	an	DET
ftr-380	865	23	issue	issue	NOUN
ftr-380	865	24	despite	despite	SCONJ
ftr-380	865	25	[	[	X
ftr-380	865	26	vol	vol	NOUN
ftr-380	865	27	.	.	PUNCT
ftr-380	865	28	8	8	NUM
ftr-380	865	29	:	:	PUNCT
ftr-380	865	30	si	si	PROPN
ftr-380	865	31	recent	recent	ADJ
ftr-380	865	32	developments	development	NOUN
ftr-380	865	33	in	in	ADP
ftr-380	865	34	federal	federal	ADJ
ftr-380	865	35	income	income	NOUN
ftr-380	865	36	taxation	taxation	NOUN
ftr-380	865	37	legislation	legislation	NOUN
ftr-380	865	38	and	and	CCONJ
ftr-380	865	39	a	a	DET
ftr-380	865	40	supreme	supreme	ADJ
ftr-380	865	41	court	court	NOUN
ftr-380	865	42	decision	decision	NOUN
ftr-380	865	43	.	.	PUNCT
ftr-380	866	1	the	the	DET
ftr-380	866	2	supreme	supreme	PROPN
ftr-380	866	3	court	court	PROPN
ftr-380	866	4	decides	decide	VERB
ftr-380	866	5	the	the	DET
ftr-380	866	6	amt	amt	PROPN
ftr-380	866	7	trap	trap	NOUN
ftr-380	866	8	issue	issue	NOUN
ftr-380	866	9	in	in	ADP
ftr-380	866	10	favor	favor	NOUN
ftr-380	866	11	of	of	ADP
ftr-380	866	12	the	the	DET
ftr-380	866	13	government	government	NOUN
ftr-380	866	14	,	,	PUNCT
ftr-380	866	15	following	follow	VERB
ftr-380	866	16	the	the	DET
ftr-380	866	17	majority	majority	NOUN
ftr-380	866	18	of	of	ADP
ftr-380	866	19	courts	court	NOUN
ftr-380	866	20	that	that	PRON
ftr-380	866	21	have	have	AUX
ftr-380	866	22	faced	face	VERB
ftr-380	866	23	this	this	DET
ftr-380	866	24	issue	issue	NOUN
ftr-380	866	25	.	.	PUNCT
ftr-380	867	1	commissioner	commissioner	NOUN
ftr-380	867	2	v.	v.	PROPN
ftr-380	867	3	banks	bank	NOUN
ftr-380	867	4	,	,	PUNCT
ftr-380	867	5	543	543	NUM
ftr-380	867	6	u.s	u.s	PROPN
ftr-380	867	7	.	.	PROPN
ftr-380	867	8	426	426	NUM
ftr-380	867	9	(	(	PUNCT
ftr-380	867	10	1/24/05	1/24/05	NUM
ftr-380	867	11	)	)	PUNCT
ftr-380	867	12	(	(	PUNCT
ftr-380	867	13	eight	eight	NUM
ftr-380	867	14	to	to	ADP
ftr-380	867	15	zero	zero	NUM
ftr-380	867	16	)	)	PUNCT
ftr-380	867	17	.	.	PUNCT
ftr-380	868	1	justice	justice	PROPN
ftr-380	868	2	kennedy	kennedy	PROPN
ftr-380	868	3	's	's	PART
ftr-380	868	4	unanimous	unanimous	ADJ
ftr-380	868	5	opinion	opinion	NOUN
ftr-380	868	6	held	hold	VERB
ftr-380	868	7	that	that	SCONJ
ftr-380	868	8	a	a	DET
ftr-380	868	9	contingent	contingent	ADJ
ftr-380	868	10	fee	fee	NOUN
ftr-380	868	11	agreement	agreement	NOUN
ftr-380	868	12	should	should	AUX
ftr-380	868	13	be	be	AUX
ftr-380	868	14	viewed	view	VERB
ftr-380	868	15	as	as	ADP
ftr-380	868	16	an	an	DET
ftr-380	868	17	anticipatory	anticipatory	ADJ
ftr-380	868	18	assignment	assignment	NOUN
ftr-380	868	19	of	of	ADP
ftr-380	868	20	income	income	NOUN
ftr-380	868	21	to	to	ADP
ftr-380	868	22	the	the	DET
ftr-380	868	23	attorney	attorney	NOUN
ftr-380	868	24	by	by	ADP
ftr-380	868	25	the	the	DET
ftr-380	868	26	client	client	NOUN
ftr-380	868	27	.	.	PUNCT
ftr-380	869	1	he	he	PRON
ftr-380	869	2	relied	rely	VERB
ftr-380	869	3	on	on	ADP
ftr-380	869	4	the	the	DET
ftr-380	869	5	assignment	assignment	NOUN
ftr-380	869	6	of	of	ADP
ftr-380	869	7	income	income	NOUN
ftr-380	869	8	doctrine	doctrine	NOUN
ftr-380	869	9	cases	case	NOUN
ftr-380	869	10	,	,	PUNCT
ftr-380	869	11	e.g.	e.g.	ADV
ftr-380	869	12	,	,	PUNCT
ftr-380	869	13	lucas	lucas	PROPN
ftr-380	869	14	v.	v.	PROPN
ftr-380	869	15	earl	earl	PROPN
ftr-380	869	16	,	,	PUNCT
ftr-380	869	17	281	281	NUM
ftr-380	869	18	u.s	u.s	PROPN
ftr-380	869	19	.	.	PROPN
ftr-380	869	20	111	111	NUM
ftr-380	869	21	(	(	PUNCT
ftr-380	869	22	1930	1930	NUM
ftr-380	869	23	)	)	PUNCT
ftr-380	869	24	and	and	CCONJ
ftr-380	869	25	helvering	helvere	VERB
ftr-380	869	26	v.	v.	PROPN
ftr-380	869	27	horst	horst	PROPN
ftr-380	869	28	,	,	PUNCT
ftr-380	869	29	311	311	NUM
ftr-380	869	30	u.s	u.s	PROPN
ftr-380	869	31	.	.	PROPN
ftr-380	869	32	112	112	NUM
ftr-380	869	33	(	(	PUNCT
ftr-380	869	34	1940	1940	NUM
ftr-380	869	35	)	)	PUNCT
ftr-380	869	36	,	,	PUNCT
ftr-380	869	37	and	and	CCONJ
ftr-380	869	38	found	find	VERB
ftr-380	869	39	this	this	DET
ftr-380	869	40	doctrine	doctrine	NOUN
ftr-380	869	41	to	to	PART
ftr-380	869	42	be	be	AUX
ftr-380	869	43	relevant	relevant	ADJ
ftr-380	869	44	in	in	ADP
ftr-380	869	45	arm	arm	NOUN
ftr-380	869	46	's	's	PART
ftr-380	869	47	length	length	NOUN
ftr-380	869	48	transactions	transaction	NOUN
ftr-380	869	49	as	as	ADV
ftr-380	869	50	well	well	ADV
ftr-380	869	51	as	as	ADP
ftr-380	869	52	family	family	NOUN
ftr-380	869	53	transactions	transaction	NOUN
ftr-380	869	54	,	,	PUNCT
ftr-380	869	55	stating	state	VERB
ftr-380	869	56	:	:	PUNCT
ftr-380	869	57	"	"	PUNCT
ftr-380	869	58	we	we	PRON
ftr-380	869	59	hold	hold	VERB
ftr-380	869	60	that	that	SCONJ
ftr-380	869	61	as	as	ADP
ftr-380	869	62	a	a	DET
ftr-380	869	63	general	general	ADJ
ftr-380	869	64	rule	rule	NOUN
ftr-380	869	65	,	,	PUNCT
ftr-380	869	66	when	when	SCONJ
ftr-380	869	67	a	a	DET
ftr-380	869	68	litigant	litigant	NOUN
ftr-380	869	69	's	's	PART
ftr-380	869	70	recovery	recovery	NOUN
ftr-380	869	71	constitutes	constitute	VERB
ftr-380	869	72	income	income	NOUN
ftr-380	869	73	,	,	PUNCT
ftr-380	869	74	the	the	DET
ftr-380	869	75	litigant	litigant	NOUN
ftr-380	869	76	's	's	PART
ftr-380	869	77	income	income	NOUN
ftr-380	869	78	includes	include	VERB
ftr-380	869	79	the	the	DET
ftr-380	869	80	portion	portion	NOUN
ftr-380	869	81	of	of	ADP
ftr-380	869	82	the	the	DET
ftr-380	869	83	recovery	recovery	NOUN
ftr-380	869	84	paid	pay	VERB
ftr-380	869	85	to	to	ADP
ftr-380	869	86	the	the	DET
ftr-380	869	87	attorney	attorney	NOUN
ftr-380	869	88	as	as	ADP
ftr-380	869	89	a	a	DET
ftr-380	869	90	contingent	contingent	NOUN
ftr-380	869	91	fee	fee	NOUN
ftr-380	869	92	.	.	PUNCT
ftr-380	869	93	"	"	PUNCT
ftr-380	870	1	the	the	DET
ftr-380	870	2	court	court	NOUN
ftr-380	870	3	ruled	rule	VERB
ftr-380	870	4	that	that	SCONJ
ftr-380	870	5	the	the	DET
ftr-380	870	6	attorney	attorney	NOUN
ftr-380	870	7	-	-	PUNCT
ftr-380	870	8	client	client	NOUN
ftr-380	870	9	relationship	relationship	NOUN
ftr-380	870	10	was	be	AUX
ftr-380	870	11	governed	govern	VERB
ftr-380	870	12	by	by	ADP
ftr-380	870	13	agency	agency	NOUN
ftr-380	870	14	law	law	NOUN
ftr-380	870	15	and	and	CCONJ
ftr-380	870	16	not	not	PART
ftr-380	870	17	by	by	ADP
ftr-380	870	18	partnership	partnership	NOUN
ftr-380	870	19	law	law	NOUN
ftr-380	870	20	(	(	PUNCT
ftr-380	870	21	although	although	SCONJ
ftr-380	870	22	,	,	PUNCT
ftr-380	870	23	later	later	ADV
ftr-380	870	24	in	in	ADP
ftr-380	870	25	the	the	DET
ftr-380	870	26	opinion	opinion	NOUN
ftr-380	870	27	,	,	PUNCT
ftr-380	870	28	it	it	PRON
ftr-380	870	29	refused	refuse	VERB
ftr-380	870	30	to	to	PART
ftr-380	870	31	rule	rule	VERB
ftr-380	870	32	on	on	ADP
ftr-380	870	33	the	the	DET
ftr-380	870	34	partnership	partnership	NOUN
ftr-380	870	35	argument	argument	NOUN
ftr-380	870	36	because	because	SCONJ
ftr-380	870	37	it	it	PRON
ftr-380	870	38	was	be	AUX
ftr-380	870	39	raised	raise	VERB
ftr-380	870	40	too	too	ADV
ftr-380	870	41	late	late	ADV
ftr-380	870	42	)	)	PUNCT
ftr-380	870	43	.	.	PUNCT
ftr-380	871	1	*	*	PUNCT
ftr-380	871	2	the	the	DET
ftr-380	871	3	court	court	NOUN
ftr-380	871	4	did	do	AUX
ftr-380	871	5	not	not	PART
ftr-380	871	6	rule	rule	VERB
ftr-380	871	7	on	on	ADP
ftr-380	871	8	whether	whether	SCONJ
ftr-380	871	9	attorneys	attorney	NOUN
ftr-380	871	10	'	'	PART
ftr-380	871	11	fees	fee	NOUN
ftr-380	871	12	awarded	award	VERB
ftr-380	871	13	pursuant	pursuant	ADV
ftr-380	871	14	to	to	ADP
ftr-380	871	15	claims	claim	NOUN
ftr-380	871	16	brought	bring	VERB
ftr-380	871	17	under	under	ADP
ftr-380	871	18	federal	federal	ADJ
ftr-380	871	19	statutes	statute	NOUN
ftr-380	871	20	that	that	PRON
ftr-380	871	21	authorize	authorize	VERB
ftr-380	871	22	fee	fee	NOUN
ftr-380	871	23	awards	award	NOUN
ftr-380	871	24	to	to	ADP
ftr-380	871	25	prevailing	prevail	VERB
ftr-380	871	26	plaintiffs	plaintiff	NOUN
ftr-380	871	27	,	,	PUNCT
ftr-380	871	28	noting	note	VERB
ftr-380	871	29	that	that	SCONJ
ftr-380	871	30	banks	bank	NOUN
ftr-380	871	31	settled	settle	VERB
ftr-380	871	32	his	his	PRON
ftr-380	871	33	discrimination	discrimination	NOUN
ftr-380	871	34	case	case	NOUN
ftr-380	871	35	and	and	CCONJ
ftr-380	871	36	the	the	DET
ftr-380	871	37	fee	fee	NOUN
ftr-380	871	38	paid	pay	VERB
ftr-380	871	39	to	to	ADP
ftr-380	871	40	his	his	PRON
ftr-380	871	41	attorney	attorney	NOUN
ftr-380	871	42	was	be	AUX
ftr-380	871	43	based	base	VERB
ftr-380	871	44	upon	upon	SCONJ
ftr-380	871	45	the	the	DET
ftr-380	871	46	contingent	contingent	NOUN
ftr-380	871	47	fee	fee	NOUN
ftr-380	871	48	agreement	agreement	NOUN
ftr-380	871	49	,	,	PUNCT
ftr-380	871	50	and	and	CCONJ
ftr-380	871	51	was	be	AUX
ftr-380	871	52	not	not	PART
ftr-380	871	53	awarded	award	VERB
ftr-380	871	54	by	by	ADP
ftr-380	871	55	a	a	DET
ftr-380	871	56	court	court	NOUN
ftr-380	871	57	.	.	PUNCT
ftr-380	872	1	a.	a.	PROPN
ftr-380	872	2	congress	congress	PROPN
ftr-380	872	3	grants	grant	VERB
ftr-380	872	4	relief	relief	NOUN
ftr-380	872	5	for	for	ADP
ftr-380	872	6	civil	civil	ADJ
ftr-380	872	7	rights	right	NOUN
ftr-380	872	8	plaintiffs	plaintiff	NOUN
ftr-380	872	9	,	,	PUNCT
ftr-380	872	10	but	but	CCONJ
ftr-380	872	11	not	not	PART
ftr-380	872	12	for	for	ADP
ftr-380	872	13	all	all	DET
ftr-380	872	14	clients	client	NOUN
ftr-380	872	15	of	of	ADP
ftr-380	872	16	plaintiffs	plaintiff	NOUN
ftr-380	872	17	'	'	PART
ftr-380	872	18	lawyers	lawyer	NOUN
ftr-380	872	19	.	.	PUNCT
ftr-380	873	1	amt	amt	PROPN
ftr-380	873	2	trap	trap	NOUN
ftr-380	873	3	to	to	PART
ftr-380	873	4	be	be	AUX
ftr-380	873	5	closed	close	VERB
ftr-380	873	6	,	,	PUNCT
ftr-380	873	7	but	but	CCONJ
ftr-380	873	8	only	only	ADV
ftr-380	873	9	prospectively	prospectively	ADV
ftr-380	873	10	and	and	CCONJ
ftr-380	873	11	not	not	PART
ftr-380	873	12	with	with	ADP
ftr-380	873	13	respect	respect	NOUN
ftr-380	873	14	to	to	ADP
ftr-380	873	15	taxable	taxable	ADJ
ftr-380	873	16	recoveries	recovery	NOUN
ftr-380	873	17	not	not	PART
ftr-380	873	18	listed	list	VERB
ftr-380	873	19	in	in	ADP
ftr-380	873	20	new	new	ADJ
ftr-380	873	21	§	§	PROPN
ftr-380	873	22	62(e	62(e	NUM
ftr-380	873	23	)	)	PUNCT
ftr-380	873	24	.	.	PUNCT
ftr-380	874	1	section	section	NOUN
ftr-380	874	2	703	703	NUM
ftr-380	874	3	of	of	ADP
ftr-380	874	4	the	the	DET
ftr-380	874	5	jobs	job	NOUN
ftr-380	874	6	act	act	NOUN
ftr-380	874	7	of	of	ADP
ftr-380	874	8	2004	2004	NUM
ftr-380	874	9	added	add	VERB
ftr-380	874	10	new	new	ADJ
ftr-380	874	11	paragraph	paragraph	NOUN
ftr-380	874	12	(	(	PUNCT
ftr-380	874	13	19	19	NUM
ftr-380	874	14	)	)	PUNCT
ftr-380	874	15	to	to	ADP
ftr-380	874	16	§	§	PROPN
ftr-380	874	17	62(a	62(a	PROPN
ftr-380	874	18	)	)	PUNCT
ftr-380	874	19	which	which	PRON
ftr-380	874	20	would	would	AUX
ftr-380	874	21	permit	permit	VERB
ftr-380	874	22	above	above	ADP
ftr-380	874	23	-	-	PUNCT
ftr-380	874	24	the	the	DET
ftr-380	874	25	-	-	PUNCT
ftr-380	874	26	line	line	NOUN
ftr-380	874	27	deductibility	deductibility	NOUN
ftr-380	874	28	of	of	ADP
ftr-380	874	29	contingent	contingent	ADJ
ftr-380	874	30	attorneys	attorney	NOUN
ftr-380	874	31	'	'	PART
ftr-380	874	32	fees	fee	NOUN
ftr-380	874	33	in	in	ADP
ftr-380	874	34	lawsuits	lawsuit	NOUN
ftr-380	874	35	for	for	ADP
ftr-380	874	36	unlawful	unlawful	ADJ
ftr-380	874	37	discrimination	discrimination	NOUN
ftr-380	874	38	(	(	PUNCT
ftr-380	874	39	which	which	PRON
ftr-380	874	40	is	be	AUX
ftr-380	874	41	defined	define	VERB
ftr-380	874	42	in	in	ADP
ftr-380	874	43	§	§	PROPN
ftr-380	874	44	62(e	62(e	NUM
ftr-380	874	45	)	)	PUNCT
ftr-380	874	46	to	to	PART
ftr-380	874	47	include	include	VERB
ftr-380	874	48	18	18	NUM
ftr-380	874	49	separate	separate	ADJ
ftr-380	874	50	categories	category	NOUN
ftr-380	874	51	of	of	ADP
ftr-380	874	52	civil	civil	ADJ
ftr-380	874	53	rights	right	NOUN
ftr-380	874	54	-	-	PUNCT
ftr-380	874	55	type	type	NOUN
ftr-380	874	56	lawsuits	lawsuit	NOUN
ftr-380	874	57	,	,	PUNCT
ftr-380	874	58	but	but	CCONJ
ftr-380	874	59	not	not	PART
ftr-380	874	60	simple	simple	ADJ
ftr-380	874	61	defamation	defamation	NOUN
ftr-380	874	62	,	,	PUNCT
ftr-380	874	63	consumer	consumer	NOUN
ftr-380	874	64	fraud	fraud	NOUN
ftr-380	874	65	and	and	CCONJ
ftr-380	874	66	punitive	punitive	ADJ
ftr-380	874	67	damages	damage	NOUN
ftr-380	874	68	)	)	PUNCT
ftr-380	874	69	.	.	PUNCT
ftr-380	875	1	the	the	DET
ftr-380	875	2	provision	provision	NOUN
ftr-380	875	3	applies	apply	VERB
ftr-380	875	4	to	to	ADP
ftr-380	875	5	judgments	judgment	NOUN
ftr-380	875	6	and	and	CCONJ
ftr-380	875	7	settlements	settlement	NOUN
ftr-380	875	8	occurring	occur	VERB
ftr-380	875	9	after	after	ADP
ftr-380	875	10	the	the	DET
ftr-380	875	11	date	date	NOUN
ftr-380	875	12	of	of	ADP
ftr-380	875	13	enactment	enactment	NOUN
ftr-380	875	14	.	.	PUNCT
ftr-380	876	1	•	•	NUM
ftr-380	876	2	congress	congress	PROPN
ftr-380	876	3	did	do	AUX
ftr-380	876	4	not	not	PART
ftr-380	876	5	address	address	VERB
ftr-380	876	6	attorney	attorney	NOUN
ftr-380	876	7	's	's	PART
ftr-380	876	8	fees	fee	NOUN
ftr-380	876	9	relating	relate	VERB
ftr-380	876	10	to	to	ADP
ftr-380	876	11	recoveries	recovery	NOUN
ftr-380	876	12	for	for	ADP
ftr-380	876	13	consumer	consumer	NOUN
ftr-380	876	14	fraud	fraud	NOUN
ftr-380	876	15	,	,	PUNCT
ftr-380	876	16	defamation	defamation	NOUN
ftr-380	876	17	and	and	CCONJ
ftr-380	876	18	possibly	possibly	ADV
ftr-380	876	19	employment	employment	NOUN
ftr-380	876	20	contract	contract	NOUN
ftr-380	876	21	disputes	dispute	NOUN
ftr-380	876	22	,	,	PUNCT
ftr-380	876	23	as	as	ADV
ftr-380	876	24	well	well	ADV
ftr-380	876	25	as	as	ADP
ftr-380	876	26	punitive	punitive	ADJ
ftr-380	876	27	damages	damage	NOUN
ftr-380	876	28	and	and	CCONJ
ftr-380	876	29	taxable	taxable	ADJ
ftr-380	876	30	interest	interest	NOUN
ftr-380	876	31	in	in	ADP
ftr-380	876	32	personal	personal	ADJ
ftr-380	876	33	injury	injury	NOUN
ftr-380	876	34	cases	case	NOUN
ftr-380	876	35	.	.	PUNCT
ftr-380	877	1	b.	b.	PROPN
ftr-380	877	2	banks	banks	PROPN
ftr-380	877	3	followed	follow	VERB
ftr-380	877	4	for	for	ADP
ftr-380	877	5	a	a	DET
ftr-380	877	6	contingent	contingent	ADJ
ftr-380	877	7	attorney	attorney	NOUN
ftr-380	877	8	's	's	PART
ftr-380	877	9	fee	fee	NOUN
ftr-380	877	10	.	.	PUNCT
ftr-380	878	1	allum	allum	PROPN
ftr-380	878	2	v.	v.	PROPN
ftr-380	878	3	commissioner	commissioner	PROPN
ftr-380	878	4	,	,	PUNCT
ftr-380	878	5	t.c	t.c	PROPN
ftr-380	878	6	.	.	PROPN
ftr-380	878	7	memo	memo	NOUN
ftr-380	878	8	.	.	PUNCT
ftr-380	879	1	2005	2005	NUM
ftr-380	879	2	-	-	SYM
ftr-380	879	3	177	177	NUM
ftr-380	879	4	(	(	PUNCT
ftr-380	879	5	7/20/05	7/20/05	NUM
ftr-380	879	6	)	)	PUNCT
ftr-380	879	7	.	.	PUNCT
ftr-380	880	1	no	no	DET
ftr-380	880	2	part	part	NOUN
ftr-380	880	3	of	of	ADP
ftr-380	880	4	a	a	DET
ftr-380	880	5	$	$	SYM
ftr-380	880	6	500,000	500,000	NUM
ftr-380	880	7	payment	payment	NOUN
ftr-380	880	8	received	receive	VERB
ftr-380	880	9	in	in	ADP
ftr-380	880	10	1999	1999	NUM
ftr-380	880	11	for	for	ADP
ftr-380	880	12	a	a	DET
ftr-380	880	13	civil	civil	ADJ
ftr-380	880	14	rights	right	NOUN
ftr-380	880	15	claim	claim	NOUN
ftr-380	880	16	may	may	AUX
ftr-380	880	17	be	be	AUX
ftr-380	880	18	excluded	exclude	VERB
ftr-380	880	19	from	from	ADP
ftr-380	880	20	gross	gross	ADJ
ftr-380	880	21	income	income	NOUN
ftr-380	880	22	because	because	SCONJ
ftr-380	880	23	it	it	PRON
ftr-380	880	24	was	be	AUX
ftr-380	880	25	not	not	PART
ftr-380	880	26	for	for	ADP
ftr-380	880	27	a	a	DET
ftr-380	880	28	personal	personal	ADJ
ftr-380	880	29	physical	physical	ADJ
ftr-380	880	30	injury	injury	NOUN
ftr-380	880	31	or	or	CCONJ
ftr-380	880	32	physical	physical	ADJ
ftr-380	880	33	sickness	sickness	NOUN
ftr-380	880	34	.	.	PUNCT
ftr-380	881	1	the	the	DET
ftr-380	881	2	tax	tax	NOUN
ftr-380	881	3	court	court	NOUN
ftr-380	881	4	(	(	PUNCT
ftr-380	881	5	judge	judge	NOUN
ftr-380	881	6	marvel	marvel	NOUN
ftr-380	881	7	)	)	PUNCT
ftr-380	881	8	further	far	ADV
ftr-380	881	9	held	hold	VERB
ftr-380	881	10	that	that	SCONJ
ftr-380	881	11	the	the	DET
ftr-380	881	12	contingent	contingent	NOUN
ftr-380	881	13	fee	fee	NOUN
ftr-380	881	14	the	the	DET
ftr-380	881	15	taxpayer	taxpayer	NOUN
ftr-380	881	16	paid	pay	VERB
ftr-380	881	17	to	to	ADP
ftr-380	881	18	his	his	PRON
ftr-380	881	19	attorney	attorney	NOUN
ftr-380	881	20	from	from	ADP
ftr-380	881	21	the	the	DET
ftr-380	881	22	settlement	settlement	NOUN
ftr-380	881	23	proceeds	proceed	NOUN
ftr-380	881	24	is	be	AUX
ftr-380	881	25	also	also	ADV
ftr-380	881	26	included	include	VERB
ftr-380	881	27	in	in	ADP
ftr-380	881	28	gross	gross	ADJ
ftr-380	881	29	income	income	NOUN
ftr-380	881	30	,	,	PUNCT
ftr-380	881	31	based	base	VERB
ftr-380	881	32	upon	upon	SCONJ
ftr-380	881	33	the	the	DET
ftr-380	881	34	banks	bank	NOUN
ftr-380	881	35	case	case	NOUN
ftr-380	881	36	,	,	PUNCT
ftr-380	881	37	because	because	SCONJ
ftr-380	881	38	general	general	ADJ
ftr-380	881	39	references	reference	NOUN
ftr-380	881	40	in	in	ADP
ftr-380	881	41	a	a	DET
ftr-380	881	42	complaint	complaint	NOUN
ftr-380	881	43	to	to	ADP
ftr-380	881	44	unspecified	unspecified	ADJ
ftr-380	881	45	physical	physical	ADJ
ftr-380	881	46	injuries	injury	NOUN
ftr-380	881	47	in	in	ADP
ftr-380	881	48	20061	20061	NUM
ftr-380	881	49	florida	florida	PROPN
ftr-380	881	50	tax	tax	PROPN
ftr-380	881	51	review	review	NOUN
ftr-380	881	52	a	a	DET
ftr-380	881	53	suit	suit	NOUN
ftr-380	881	54	for	for	ADP
ftr-380	881	55	wrongful	wrongful	ADJ
ftr-380	881	56	discharge	discharge	NOUN
ftr-380	881	57	of	of	ADP
ftr-380	881	58	employment	employment	NOUN
ftr-380	881	59	do	do	AUX
ftr-380	881	60	not	not	PART
ftr-380	881	61	support	support	VERB
ftr-380	881	62	exclusion	exclusion	NOUN
ftr-380	881	63	of	of	ADP
ftr-380	881	64	any	any	DET
ftr-380	881	65	portion	portion	NOUN
ftr-380	881	66	of	of	ADP
ftr-380	881	67	the	the	DET
ftr-380	881	68	settlement	settlement	NOUN
ftr-380	881	69	under	under	ADP
ftr-380	881	70	§	§	PROPN
ftr-380	881	71	104(a)(2	104(a)(2	NUM
ftr-380	881	72	)	)	PUNCT
ftr-380	881	73	.	.	PUNCT
ftr-380	882	1	2	2	X
ftr-380	882	2	.	.	X
ftr-380	882	3	fees	fee	NOUN
ftr-380	882	4	paid	pay	VERB
ftr-380	882	5	for	for	ADP
ftr-380	882	6	mba	mba	NOUN
ftr-380	882	7	were	be	AUX
ftr-380	882	8	deductible	deductible	ADJ
ftr-380	882	9	because	because	SCONJ
ftr-380	882	10	the	the	DET
ftr-380	882	11	degree	degree	NOUN
ftr-380	882	12	did	do	AUX
ftr-380	882	13	not	not	PART
ftr-380	882	14	qualify	qualify	VERB
ftr-380	882	15	the	the	DET
ftr-380	882	16	taxpayer	taxpayer	NOUN
ftr-380	882	17	for	for	ADP
ftr-380	882	18	a	a	DET
ftr-380	882	19	new	new	ADJ
ftr-380	882	20	trade	trade	NOUN
ftr-380	882	21	or	or	CCONJ
ftr-380	882	22	business	business	NOUN
ftr-380	882	23	.	.	PUNCT
ftr-380	883	1	allemeier	allemeier	PROPN
ftr-380	883	2	v.	v.	PROPN
ftr-380	883	3	commissioner	commissioner	PROPN
ftr-380	883	4	,	,	PUNCT
ftr-380	883	5	t.c	t.c	PROPN
ftr-380	883	6	.	.	PROPN
ftr-380	883	7	memo	memo	NOUN
ftr-380	883	8	.	.	PUNCT
ftr-380	884	1	2005	2005	NUM
ftr-380	884	2	-	-	SYM
ftr-380	884	3	207	207	NUM
ftr-380	884	4	(	(	PUNCT
ftr-380	884	5	8/31/05	8/31/05	NUM
ftr-380	884	6	)	)	PUNCT
ftr-380	884	7	,	,	PUNCT
ftr-380	884	8	motion	motion	NOUN
ftr-380	884	9	for	for	ADP
ftr-380	884	10	fees	fee	NOUN
ftr-380	884	11	denied	deny	VERB
ftr-380	884	12	,	,	PUNCT
ftr-380	884	13	t.c	t.c	PROPN
ftr-380	884	14	.	.	PROPN
ftr-380	884	15	memo	memo	NOUN
ftr-380	884	16	2006	2006	NUM
ftr-380	884	17	-	-	SYM
ftr-380	884	18	28	28	NUM
ftr-380	884	19	(	(	PUNCT
ftr-380	884	20	2/16/06	2/16/06	NUM
ftr-380	884	21	)	)	PUNCT
ftr-380	884	22	.	.	PUNCT
ftr-380	885	1	orthodontic	orthodontic	ADJ
ftr-380	885	2	appliance	appliance	NOUN
ftr-380	885	3	salesman	salesman	NOUN
ftr-380	885	4	who	who	PRON
ftr-380	885	5	was	be	AUX
ftr-380	885	6	promoted	promote	VERB
ftr-380	885	7	to	to	ADP
ftr-380	885	8	a	a	DET
ftr-380	885	9	management	management	NOUN
ftr-380	885	10	position	position	NOUN
ftr-380	885	11	after	after	ADP
ftr-380	885	12	starting	start	VERB
ftr-380	885	13	mba	mba	NOUN
ftr-380	885	14	could	could	AUX
ftr-380	885	15	deduct	deduct	VERB
ftr-380	885	16	cost	cost	NOUN
ftr-380	885	17	of	of	ADP
ftr-380	885	18	mba	mba	NOUN
ftr-380	885	19	;	;	PUNCT
ftr-380	885	20	education	education	NOUN
ftr-380	885	21	was	be	AUX
ftr-380	885	22	not	not	PART
ftr-380	885	23	a	a	DET
ftr-380	885	24	"	"	PUNCT
ftr-380	885	25	minimum	minimum	ADJ
ftr-380	885	26	requirement	requirement	NOUN
ftr-380	885	27	"	"	PUNCT
ftr-380	885	28	because	because	SCONJ
ftr-380	885	29	promotion	promotion	NOUN
ftr-380	885	30	was	be	AUX
ftr-380	885	31	not	not	PART
ftr-380	885	32	contingent	contingent	ADJ
ftr-380	885	33	on	on	ADP
ftr-380	885	34	beginning	begin	VERB
ftr-380	885	35	or	or	CCONJ
ftr-380	885	36	completing	complete	VERB
ftr-380	885	37	mba	mba	NOUN
ftr-380	885	38	program	program	NOUN
ftr-380	885	39	,	,	PUNCT
ftr-380	885	40	and	and	CCONJ
ftr-380	885	41	it	it	PRON
ftr-380	885	42	did	do	AUX
ftr-380	885	43	not	not	PART
ftr-380	885	44	qualify	qualify	VERB
ftr-380	885	45	taxpayer	taxpayer	NOUN
ftr-380	885	46	for	for	ADP
ftr-380	885	47	a	a	DET
ftr-380	885	48	new	new	ADJ
ftr-380	885	49	trade	trade	NOUN
ftr-380	885	50	or	or	CCONJ
ftr-380	885	51	business	business	NOUN
ftr-380	885	52	because	because	SCONJ
ftr-380	885	53	the	the	DET
ftr-380	885	54	basic	basic	ADJ
ftr-380	885	55	nature	nature	NOUN
ftr-380	885	56	of	of	ADP
ftr-380	885	57	taxpayer	taxpayer	NOUN
ftr-380	885	58	's	's	PART
ftr-380	885	59	work	work	NOUN
ftr-380	885	60	activities	activity	NOUN
ftr-380	885	61	did	do	AUX
ftr-380	885	62	not	not	PART
ftr-380	885	63	change	change	VERB
ftr-380	885	64	as	as	ADP
ftr-380	885	65	a	a	DET
ftr-380	885	66	result	result	NOUN
ftr-380	885	67	of	of	ADP
ftr-380	885	68	additional	additional	ADJ
ftr-380	885	69	education	education	NOUN
ftr-380	885	70	,	,	PUNCT
ftr-380	885	71	even	even	ADV
ftr-380	885	72	though	though	SCONJ
ftr-380	885	73	taxpayer	taxpayer	NOUN
ftr-380	885	74	was	be	AUX
ftr-380	885	75	awarded	award	VERB
ftr-380	885	76	new	new	ADJ
ftr-380	885	77	titles	title	NOUN
ftr-380	885	78	and	and	CCONJ
ftr-380	885	79	positions	position	NOUN
ftr-380	885	80	and	and	CCONJ
ftr-380	885	81	advanced	advance	VERB
ftr-380	885	82	more	more	ADV
ftr-380	885	83	rapidly	rapidly	ADV
ftr-380	885	84	;	;	PUNCT
ftr-380	885	85	the	the	DET
ftr-380	885	86	mba	mba	NOUN
ftr-380	885	87	merely	merely	ADV
ftr-380	885	88	improved	improve	VERB
ftr-380	885	89	pre	pre	ADJ
ftr-380	885	90	-	-	ADJ
ftr-380	885	91	existing	existing	ADJ
ftr-380	885	92	skills	skill	NOUN
ftr-380	885	93	.	.	PUNCT
ftr-380	886	1	may	may	AUX
ftr-380	886	2	an	an	DET
ftr-380	886	3	employer	employer	NOUN
ftr-380	886	4	avoid	avoid	VERB
ftr-380	886	5	both	both	CCONJ
ftr-380	886	6	the	the	DET
ftr-380	886	7	§	§	PROPN
ftr-380	886	8	127	127	NUM
ftr-380	886	9	dollar	dollar	NOUN
ftr-380	886	10	limit	limit	NOUN
ftr-380	886	11	on	on	ADP
ftr-380	886	12	reimbursement	reimbursement	NOUN
ftr-380	886	13	of	of	ADP
ftr-380	886	14	the	the	DET
ftr-380	886	15	costs	cost	NOUN
ftr-380	886	16	of	of	ADP
ftr-380	886	17	an	an	DET
ftr-380	886	18	employee	employee	NOUN
ftr-380	886	19	's	's	PART
ftr-380	886	20	mba	mba	NOUN
ftr-380	886	21	program	program	NOUN
ftr-380	886	22	and	and	CCONJ
ftr-380	886	23	the	the	DET
ftr-380	886	24	§	§	PROPN
ftr-380	886	25	127	127	NUM
ftr-380	886	26	nondiscrimination	nondiscrimination	NOUN
ftr-380	886	27	requirement	requirement	NOUN
ftr-380	886	28	by	by	ADP
ftr-380	886	29	treating	treat	VERB
ftr-380	886	30	payment	payment	NOUN
ftr-380	886	31	of	of	ADP
ftr-380	886	32	such	such	ADJ
ftr-380	886	33	costs	cost	NOUN
ftr-380	886	34	as	as	ADP
ftr-380	886	35	§	§	PROPN
ftr-380	886	36	132(a)(3	132(a)(3	NUM
ftr-380	886	37	)	)	PUNCT
ftr-380	886	38	working	work	VERB
ftr-380	886	39	condition	condition	NOUN
ftr-380	886	40	fringe	fringe	NOUN
ftr-380	886	41	benefit	benefit	NOUN
ftr-380	886	42	?	?	PUNCT
ftr-380	887	1	d.	d.	PROPN
ftr-380	887	2	hobby	hobby	PROPN
ftr-380	887	3	losses	loss	NOUN
ftr-380	887	4	and	and	CCONJ
ftr-380	887	5	§	§	PROPN
ftr-380	887	6	280a	280a	PROPN
ftr-380	887	7	home	home	NOUN
ftr-380	887	8	office	office	NOUN
ftr-380	887	9	and	and	CCONJ
ftr-380	887	10	vacation	vacation	NOUN
ftr-380	887	11	homes	home	NOUN
ftr-380	887	12	there	there	PRON
ftr-380	887	13	were	be	VERB
ftr-380	887	14	no	no	DET
ftr-380	887	15	significant	significant	ADJ
ftr-380	887	16	developments	development	NOUN
ftr-380	887	17	regarding	regard	VERB
ftr-380	887	18	this	this	DET
ftr-380	887	19	topic	topic	NOUN
ftr-380	887	20	during	during	ADP
ftr-380	887	21	2005	2005	NUM
ftr-380	887	22	.	.	PUNCT
ftr-380	888	1	e.	e.	PROPN
ftr-380	888	2	deductions	deduction	NOUN
ftr-380	888	3	and	and	CCONJ
ftr-380	888	4	credits	credit	NOUN
ftr-380	888	5	for	for	ADP
ftr-380	888	6	personal	personal	ADJ
ftr-380	888	7	expenses	expense	NOUN
ftr-380	888	8	1	1	NUM
ftr-380	888	9	.	.	PUNCT
ftr-380	889	1	when	when	SCONJ
ftr-380	889	2	will	will	AUX
ftr-380	889	3	trust	trust	VERB
ftr-380	889	4	investment	investment	NOUN
ftr-380	889	5	advisory	advisory	NOUN
ftr-380	889	6	fees	fee	NOUN
ftr-380	889	7	get	get	VERB
ftr-380	889	8	up	up	ADP
ftr-380	889	9	off	off	ADP
ftr-380	889	10	the	the	DET
ftr-380	889	11	§	§	PROPN
ftr-380	889	12	67	67	NUM
ftr-380	889	13	floor	floor	NOUN
ftr-380	889	14	?	?	PUNCT
ftr-380	890	1	rudkin	rudkin	PROPN
ftr-380	890	2	testamentary	testamentary	PROPN
ftr-380	890	3	trust	trust	PROPN
ftr-380	890	4	v.	v.	ADP
ftr-380	890	5	commissioner	commissioner	PROPN
ftr-380	890	6	,	,	PUNCT
ftr-380	890	7	124	124	NUM
ftr-380	890	8	t.c	t.c	PROPN
ftr-380	890	9	.	.	PROPN
ftr-380	890	10	304	304	NUM
ftr-380	890	11	(	(	PUNCT
ftr-380	890	12	6/27/05	6/27/05	NUM
ftr-380	890	13	)	)	PUNCT
ftr-380	890	14	(	(	PUNCT
ftr-380	890	15	reviewed	review	VERB
ftr-380	890	16	,	,	PUNCT
ftr-380	890	17	18	18	NUM
ftr-380	890	18	-	-	SYM
ftr-380	890	19	0	0	NUM
ftr-380	890	20	)	)	PUNCT
ftr-380	890	21	.	.	PUNCT
ftr-380	891	1	the	the	DET
ftr-380	891	2	tax	tax	NOUN
ftr-380	891	3	court	court	NOUN
ftr-380	891	4	(	(	PUNCT
ftr-380	891	5	judge	judge	PROPN
ftr-380	891	6	wherry	wherry	PROPN
ftr-380	891	7	)	)	PUNCT
ftr-380	891	8	,	,	PUNCT
ftr-380	891	9	in	in	ADP
ftr-380	891	10	a	a	DET
ftr-380	891	11	case	case	NOUN
ftr-380	891	12	appealable	appealable	NOUN
ftr-380	891	13	to	to	ADP
ftr-380	891	14	the	the	DET
ftr-380	891	15	second	second	ADJ
ftr-380	891	16	circuit	circuit	NOUN
ftr-380	891	17	,	,	PUNCT
ftr-380	891	18	found	find	VERB
ftr-380	891	19	that	that	SCONJ
ftr-380	891	20	amounts	amount	NOUN
ftr-380	891	21	paid	pay	VERB
ftr-380	891	22	for	for	ADP
ftr-380	891	23	investment	investment	NOUN
ftr-380	891	24	management	management	NOUN
ftr-380	891	25	advice	advice	NOUN
ftr-380	891	26	by	by	ADP
ftr-380	891	27	trusts	trust	NOUN
ftr-380	891	28	set	set	VERB
ftr-380	891	29	up	up	ADP
ftr-380	891	30	by	by	ADP
ftr-380	891	31	a	a	DET
ftr-380	891	32	family	family	NOUN
ftr-380	891	33	involved	involve	VERB
ftr-380	891	34	in	in	ADP
ftr-380	891	35	the	the	DET
ftr-380	891	36	founding	founding	NOUN
ftr-380	891	37	of	of	ADP
ftr-380	891	38	the	the	DET
ftr-380	891	39	pepperidge	pepperidge	PROPN
ftr-380	891	40	farm	farm	PROPN
ftr-380	891	41	food	food	PROPN
ftr-380	891	42	products	product	NOUN
ftr-380	891	43	company	company	NOUN
ftr-380	891	44	(	(	PUNCT
ftr-380	891	45	which	which	PRON
ftr-380	891	46	was	be	AUX
ftr-380	891	47	sold	sell	VERB
ftr-380	891	48	to	to	ADP
ftr-380	891	49	campbell	campbell	PROPN
ftr-380	891	50	soup	soup	PROPN
ftr-380	891	51	company	company	PROPN
ftr-380	891	52	in	in	ADP
ftr-380	891	53	the	the	DET
ftr-380	891	54	1960s	1960	NOUN
ftr-380	891	55	)	)	PUNCT
ftr-380	891	56	are	be	AUX
ftr-380	891	57	not	not	PART
ftr-380	891	58	subject	subject	ADJ
ftr-380	891	59	to	to	ADP
ftr-380	891	60	the	the	DET
ftr-380	891	61	§	§	PROPN
ftr-380	891	62	67(e	67(e	PROPN
ftr-380	891	63	)	)	PUNCT
ftr-380	891	64	exception	exception	NOUN
ftr-380	891	65	to	to	ADP
ftr-380	891	66	the	the	DET
ftr-380	891	67	§	§	PROPN
ftr-380	891	68	67(a	67(a	NUM
ftr-380	891	69	)	)	PUNCT
ftr-380	891	70	floor	floor	NOUN
ftr-380	891	71	of	of	ADP
ftr-380	891	72	2	2	NUM
ftr-380	891	73	percent	percent	NOUN
ftr-380	891	74	of	of	ADP
ftr-380	891	75	agi	agi	NOUN
ftr-380	891	76	(	(	PUNCT
ftr-380	891	77	which	which	PRON
ftr-380	891	78	limits	limit	VERB
ftr-380	891	79	the	the	DET
ftr-380	891	80	deductibility	deductibility	NOUN
ftr-380	891	81	of	of	ADP
ftr-380	891	82	employee	employee	NOUN
ftr-380	891	83	business	business	NOUN
ftr-380	891	84	expenses	expense	NOUN
ftr-380	891	85	and	and	CCONJ
ftr-380	891	86	miscellaneous	miscellaneous	ADJ
ftr-380	891	87	itemized	itemize	VERB
ftr-380	891	88	deductions	deduction	NOUN
ftr-380	891	89	to	to	ADP
ftr-380	891	90	amounts	amount	NOUN
ftr-380	891	91	exceeding	exceed	VERB
ftr-380	891	92	that	that	DET
ftr-380	891	93	floor	floor	NOUN
ftr-380	891	94	)	)	PUNCT
ftr-380	891	95	.	.	PUNCT
ftr-380	892	1	the	the	DET
ftr-380	892	2	court	court	NOUN
ftr-380	892	3	follows	follow	VERB
ftr-380	892	4	the	the	DET
ftr-380	892	5	fourth	fourth	ADJ
ftr-380	892	6	and	and	CCONJ
ftr-380	892	7	federal	federal	ADJ
ftr-380	892	8	circuits	circuit	NOUN
ftr-380	892	9	,	,	PUNCT
ftr-380	892	10	and	and	CCONJ
ftr-380	892	11	adheres	adhere	VERB
ftr-380	892	12	to	to	ADP
ftr-380	892	13	its	its	PRON
ftr-380	892	14	earlier	early	ADJ
ftr-380	892	15	opinion	opinion	NOUN
ftr-380	892	16	in	in	ADP
ftr-380	892	17	the	the	DET
ftr-380	892	18	o'neill	o'neill	PROPN
ftr-380	892	19	v.	v.	PROPN
ftr-380	892	20	commissioner	commissioner	PROPN
ftr-380	892	21	,	,	PUNCT
ftr-380	892	22	98	98	NUM
ftr-380	892	23	t.c	t.c	PROPN
ftr-380	892	24	.	.	PROPN
ftr-380	892	25	227	227	NUM
ftr-380	892	26	(	(	PUNCT
ftr-380	892	27	1992	1992	NUM
ftr-380	892	28	)	)	PUNCT
ftr-380	892	29	,	,	PUNCT
ftr-380	892	30	which	which	PRON
ftr-380	892	31	was	be	AUX
ftr-380	892	32	reversed	reverse	VERB
ftr-380	892	33	by	by	ADP
ftr-380	892	34	the	the	DET
ftr-380	892	35	sixth	sixth	ADJ
ftr-380	892	36	circuit	circuit	NOUN
ftr-380	892	37	,	,	PUNCT
ftr-380	892	38	994	994	NUM
ftr-380	892	39	f.2d	f.2d	SYM
ftr-380	892	40	302	302	NUM
ftr-380	892	41	(	(	PUNCT
ftr-380	892	42	1993	1993	NUM
ftr-380	892	43	)	)	PUNCT
ftr-380	892	44	.	.	PUNCT
ftr-380	892	45	.	.	PUNCT
ftr-380	893	1	the	the	DET
ftr-380	893	2	sixth	sixth	ADJ
ftr-380	893	3	circuit	circuit	NOUN
ftr-380	893	4	's	's	PART
ftr-380	893	5	rationale	rationale	NOUN
ftr-380	893	6	was	be	AUX
ftr-380	893	7	stated	state	VERB
ftr-380	893	8	as	as	SCONJ
ftr-380	893	9	follows	follow	VERB
ftr-380	893	10	:	:	PUNCT
ftr-380	893	11	[	[	X
ftr-380	893	12	vol	vol	NOUN
ftr-380	893	13	8	8	NUM
ftr-380	893	14	:	:	PUNCT
ftr-380	893	15	si	si	PROPN
ftr-380	893	16	recent	recent	ADJ
ftr-380	893	17	developments	development	NOUN
ftr-380	893	18	in	in	ADP
ftr-380	893	19	federal	federal	ADJ
ftr-380	893	20	income	income	NOUN
ftr-380	893	21	taxation	taxation	NOUN
ftr-380	893	22	the	the	DET
ftr-380	893	23	tax	tax	NOUN
ftr-380	893	24	court	court	NOUN
ftr-380	893	25	reasoned	reason	VERB
ftr-380	893	26	that	that	SCONJ
ftr-380	893	27	"	"	PUNCT
ftr-380	893	28	individual	individual	ADJ
ftr-380	893	29	investors	investor	NOUN
ftr-380	893	30	routinely	routinely	ADV
ftr-380	893	31	incur	incur	VERB
ftr-380	893	32	costs	cost	NOUN
ftr-380	893	33	for	for	ADP
ftr-380	893	34	investment	investment	NOUN
ftr-380	893	35	advice	advice	NOUN
ftr-380	893	36	as	as	ADP
ftr-380	893	37	an	an	DET
ftr-380	893	38	integral	integral	ADJ
ftr-380	893	39	part	part	NOUN
ftr-380	893	40	of	of	ADP
ftr-380	893	41	their	their	PRON
ftr-380	893	42	investment	investment	NOUN
ftr-380	893	43	activities	activity	NOUN
ftr-380	893	44	.	.	PUNCT
ftr-380	893	45	"	"	PUNCT
ftr-380	894	1	nevertheless	nevertheless	ADV
ftr-380	894	2	,	,	PUNCT
ftr-380	894	3	they	they	PRON
ftr-380	894	4	are	be	AUX
ftr-380	894	5	not	not	PART
ftr-380	894	6	required	require	VERB
ftr-380	894	7	to	to	PART
ftr-380	894	8	consult	consult	VERB
ftr-380	894	9	advisors	advisor	NOUN
ftr-380	894	10	and	and	CCONJ
ftr-380	894	11	suffer	suffer	VERB
ftr-380	894	12	no	no	DET
ftr-380	894	13	penalties	penalty	NOUN
ftr-380	894	14	or	or	CCONJ
ftr-380	894	15	potential	potential	ADJ
ftr-380	894	16	liability	liability	NOUN
ftr-380	894	17	if	if	SCONJ
ftr-380	894	18	they	they	PRON
ftr-380	894	19	act	act	VERB
ftr-380	894	20	negligently	negligently	ADV
ftr-380	894	21	for	for	ADP
ftr-380	894	22	themselves	themselves	PRON
ftr-380	894	23	.	.	PUNCT
ftr-380	895	1	therefore	therefore	ADV
ftr-380	895	2	,	,	PUNCT
ftr-380	895	3	fiduciaries	fiduciary	NOUN
ftr-380	895	4	uniquely	uniquely	ADV
ftr-380	895	5	occupy	occupy	VERB
ftr-380	895	6	a	a	DET
ftr-380	895	7	position	position	NOUN
ftr-380	895	8	of	of	ADP
ftr-380	895	9	trust	trust	NOUN
ftr-380	895	10	for	for	ADP
ftr-380	895	11	others	other	NOUN
ftr-380	895	12	and	and	CCONJ
ftr-380	895	13	have	have	VERB
ftr-380	895	14	an	an	DET
ftr-380	895	15	obligation	obligation	NOUN
ftr-380	895	16	to	to	ADP
ftr-380	895	17	the	the	DET
ftr-380	895	18	beneficiaries	beneficiary	NOUN
ftr-380	895	19	to	to	PART
ftr-380	895	20	exercise	exercise	VERB
ftr-380	895	21	proper	proper	ADJ
ftr-380	895	22	skill	skill	NOUN
ftr-380	895	23	and	and	CCONJ
ftr-380	895	24	care	care	VERB
ftr-380	895	25	with	with	ADP
ftr-380	895	26	the	the	DET
ftr-380	895	27	assets	asset	NOUN
ftr-380	895	28	of	of	ADP
ftr-380	895	29	the	the	DET
ftr-380	895	30	trust	trust	NOUN
ftr-380	895	31	.	.	PUNCT
ftr-380	896	1	(	(	PUNCT
ftr-380	896	2	994	994	NUM
ftr-380	896	3	f.2d	f.2d	X
ftr-380	896	4	at	at	ADP
ftr-380	896	5	304	304	NUM
ftr-380	896	6	)	)	PUNCT
ftr-380	896	7	2	2	NUM
ftr-380	896	8	.	.	PUNCT
ftr-380	897	1	no	no	DET
ftr-380	897	2	10	10	NUM
ftr-380	897	3	-	-	PUNCT
ftr-380	897	4	percent	percent	NOUN
ftr-380	897	5	-	-	PUNCT
ftr-380	897	6	of	of	ADP
ftr-380	897	7	-	-	PUNCT
ftr-380	897	8	agi	agi	NOUN
ftr-380	897	9	floor	floor	NOUN
ftr-380	897	10	for	for	ADP
ftr-380	897	11	the	the	DET
ftr-380	897	12	deduction	deduction	NOUN
ftr-380	897	13	of	of	ADP
ftr-380	897	14	katrina	katrina	PROPN
ftr-380	897	15	losses	loss	NOUN
ftr-380	897	16	.	.	PUNCT
ftr-380	898	1	under	under	ADP
ftr-380	898	2	the	the	DET
ftr-380	898	3	katrina	katrina	PROPN
ftr-380	898	4	and	and	CCONJ
ftr-380	898	5	go	go	VERB
ftr-380	898	6	zone	zone	NOUN
ftr-380	898	7	acts	act	NOUN
ftr-380	898	8	,	,	PUNCT
ftr-380	898	9	new	new	ADJ
ftr-380	898	10	§	§	PROPN
ftr-380	898	11	1400s(b	1400s(b	NUM
ftr-380	898	12	)	)	PUNCT
ftr-380	898	13	is	be	AUX
ftr-380	898	14	added	add	VERB
ftr-380	898	15	,	,	PUNCT
ftr-380	898	16	under	under	ADP
ftr-380	898	17	which	which	PRON
ftr-380	898	18	individual	individual	ADJ
ftr-380	898	19	taxpayers	taxpayer	NOUN
ftr-380	898	20	would	would	AUX
ftr-380	898	21	be	be	AUX
ftr-380	898	22	permitted	permit	VERB
ftr-380	898	23	to	to	PART
ftr-380	898	24	claim	claim	VERB
ftr-380	898	25	casualty	casualty	NOUN
ftr-380	898	26	or	or	CCONJ
ftr-380	898	27	theft	theft	NOUN
ftr-380	898	28	losses	loss	NOUN
ftr-380	898	29	attributable	attributable	ADJ
ftr-380	898	30	to	to	ADP
ftr-380	898	31	hurricanes	hurricanes	PROPN
ftr-380	898	32	katrina	katrina	PROPN
ftr-380	898	33	,	,	PUNCT
ftr-380	898	34	rita	rita	PROPN
ftr-380	898	35	and	and	CCONJ
ftr-380	898	36	wilma	wilma	PROPN
ftr-380	898	37	regardless	regardless	ADV
ftr-380	898	38	of	of	ADP
ftr-380	898	39	whether	whether	SCONJ
ftr-380	898	40	the	the	DET
ftr-380	898	41	loss	loss	NOUN
ftr-380	898	42	exceeds	exceed	VERB
ftr-380	898	43	$	$	SYM
ftr-380	898	44	100	100	NUM
ftr-380	898	45	,	,	PUNCT
ftr-380	898	46	and	and	CCONJ
ftr-380	898	47	in	in	ADP
ftr-380	898	48	addition	addition	NOUN
ftr-380	898	49	,	,	PUNCT
ftr-380	898	50	these	these	DET
ftr-380	898	51	personal	personal	ADJ
ftr-380	898	52	casualty	casualty	NOUN
ftr-380	898	53	or	or	CCONJ
ftr-380	898	54	theft	theft	NOUN
ftr-380	898	55	losses	loss	NOUN
ftr-380	898	56	would	would	AUX
ftr-380	898	57	be	be	AUX
ftr-380	898	58	deductible	deductible	ADJ
ftr-380	898	59	without	without	ADP
ftr-380	898	60	regard	regard	NOUN
ftr-380	898	61	to	to	ADP
ftr-380	898	62	whether	whether	SCONJ
ftr-380	898	63	the	the	DET
ftr-380	898	64	loss	loss	NOUN
ftr-380	898	65	exceeds	exceed	VERB
ftr-380	898	66	10	10	NUM
ftr-380	898	67	percent	percent	NOUN
ftr-380	898	68	of	of	ADP
ftr-380	898	69	a	a	DET
ftr-380	898	70	taxpayer	taxpayer	NOUN
ftr-380	898	71	's	's	PART
ftr-380	898	72	adjusted	adjust	VERB
ftr-380	898	73	gross	gross	ADJ
ftr-380	898	74	income	income	NOUN
ftr-380	898	75	.	.	PUNCT
ftr-380	899	1	3	3	X
ftr-380	899	2	.	.	X
ftr-380	899	3	lofstrom	lofstrom	PROPN
ftr-380	899	4	v.	v.	PROPN
ftr-380	899	5	commissioner	commissioner	PROPN
ftr-380	899	6	,	,	PUNCT
ftr-380	899	7	125	125	NUM
ftr-380	899	8	t.c	t.c	PROPN
ftr-380	899	9	.	.	PROPN
ftr-380	899	10	271	271	NUM
ftr-380	899	11	(	(	PUNCT
ftr-380	899	12	11/22/05	11/22/05	NUM
ftr-380	899	13	)	)	PUNCT
ftr-380	899	14	.	.	PUNCT
ftr-380	900	1	a	a	DET
ftr-380	900	2	third	third	ADJ
ftr-380	900	3	-	-	PUNCT
ftr-380	900	4	party	party	NOUN
ftr-380	900	5	debt	debt	NOUN
ftr-380	900	6	instrument	instrument	NOUN
ftr-380	900	7	transferred	transfer	VERB
ftr-380	900	8	in	in	ADP
ftr-380	900	9	satisfaction	satisfaction	NOUN
ftr-380	900	10	of	of	ADP
ftr-380	900	11	a	a	DET
ftr-380	900	12	state	state	NOUN
ftr-380	900	13	court	court	NOUN
ftr-380	900	14	ordered	order	VERB
ftr-380	900	15	alimony	alimony	NOUN
ftr-380	900	16	payment	payment	NOUN
ftr-380	900	17	is	be	AUX
ftr-380	900	18	not	not	PART
ftr-380	900	19	"	"	PUNCT
ftr-380	900	20	cash	cash	NOUN
ftr-380	900	21	"	"	PUNCT
ftr-380	900	22	and	and	CCONJ
ftr-380	900	23	thus	thus	ADV
ftr-380	900	24	is	be	AUX
ftr-380	900	25	not	not	PART
ftr-380	900	26	alimony	alimony	NOUN
ftr-380	900	27	for	for	ADP
ftr-380	900	28	purposes	purpose	NOUN
ftr-380	900	29	of	of	ADP
ftr-380	900	30	§	§	PROPN
ftr-380	900	31	71	71	NUM
ftr-380	900	32	.	.	PUNCT
ftr-380	901	1	(	(	PUNCT
ftr-380	901	2	applying	apply	VERB
ftr-380	901	3	reg	reg	NOUN
ftr-380	901	4	.	.	PUNCT
ftr-380	902	1	§	§	PROPN
ftr-380	902	2	1.71	1.71	NUM
ftr-380	902	3	-	-	PUNCT
ftr-380	902	4	it(b	it(b	NUM
ftr-380	902	5	)	)	PUNCT
ftr-380	902	6	,	,	PUNCT
ftr-380	902	7	q&a-5	q&a-5	PROPN
ftr-380	902	8	requiring	require	VERB
ftr-380	902	9	payment	payment	NOUN
ftr-380	902	10	solely	solely	ADV
ftr-380	902	11	by	by	ADP
ftr-380	902	12	cash	cash	NOUN
ftr-380	902	13	,	,	PUNCT
ftr-380	902	14	check	check	NOUN
ftr-380	902	15	or	or	CCONJ
ftr-380	902	16	money	money	NOUN
ftr-380	902	17	order	order	NOUN
ftr-380	902	18	;	;	PUNCT
ftr-380	902	19	denying	deny	VERB
ftr-380	902	20	§	§	PROPN
ftr-380	902	21	215	215	NUM
ftr-380	902	22	deduction	deduction	NOUN
ftr-380	902	23	to	to	ADP
ftr-380	902	24	transferor	transferor	NOUN
ftr-380	902	25	)	)	PUNCT
ftr-380	902	26	.	.	PUNCT
ftr-380	903	1	4	4	X
ftr-380	903	2	.	.	X
ftr-380	903	3	we	we	PRON
ftr-380	903	4	now	now	ADV
ftr-380	903	5	have	have	VERB
ftr-380	903	6	a	a	DET
ftr-380	903	7	uniform	uniform	ADJ
ftr-380	903	8	definition	definition	NOUN
ftr-380	903	9	of	of	ADP
ftr-380	903	10	"	"	PUNCT
ftr-380	903	11	child	child	NOUN
ftr-380	903	12	"	"	PUNCT
ftr-380	903	13	but	but	CCONJ
ftr-380	903	14	it	it	PRON
ftr-380	903	15	is	be	AUX
ftr-380	903	16	not	not	PART
ftr-380	903	17	very	very	ADV
ftr-380	903	18	user	user	NOUN
ftr-380	903	19	-	-	PUNCT
ftr-380	903	20	friendly	friendly	ADJ
ftr-380	903	21	.	.	PUNCT
ftr-380	904	1	sections	section	NOUN
ftr-380	904	2	201	201	NUM
ftr-380	904	3	-	-	SYM
ftr-380	904	4	208	208	NUM
ftr-380	904	5	of	of	ADP
ftr-380	904	6	the	the	DET
ftr-380	904	7	working	work	VERB
ftr-380	904	8	families	family	NOUN
ftr-380	904	9	tax	tax	NOUN
ftr-380	904	10	relief	relief	NOUN
ftr-380	904	11	act	act	NOUN
ftr-380	904	12	of	of	ADP
ftr-380	904	13	2004	2004	NUM
ftr-380	904	14	provide	provide	VERB
ftr-380	904	15	a	a	DET
ftr-380	904	16	uniform	uniform	ADJ
ftr-380	904	17	definition	definition	NOUN
ftr-380	904	18	of	of	ADP
ftr-380	904	19	"	"	PUNCT
ftr-380	904	20	child	child	NOUN
ftr-380	904	21	"	"	PUNCT
ftr-380	904	22	for	for	ADP
ftr-380	904	23	head	head	NOUN
ftr-380	904	24	of	of	ADP
ftr-380	904	25	household	household	NOUN
ftr-380	904	26	,	,	PUNCT
ftr-380	904	27	dependent	dependent	ADJ
ftr-380	904	28	care	care	NOUN
ftr-380	904	29	credit	credit	NOUN
ftr-380	904	30	,	,	PUNCT
ftr-380	904	31	child	child	NOUN
ftr-380	904	32	tax	tax	NOUN
ftr-380	904	33	credit	credit	NOUN
ftr-380	904	34	,	,	PUNCT
ftr-380	904	35	earned	earn	VERB
ftr-380	904	36	income	income	NOUN
ftr-380	904	37	tax	tax	NOUN
ftr-380	904	38	credit	credit	NOUN
ftr-380	904	39	,	,	PUNCT
ftr-380	904	40	and	and	CCONJ
ftr-380	904	41	dependent	dependent	ADJ
ftr-380	904	42	exemption	exemption	NOUN
ftr-380	904	43	purposes	purpose	NOUN
ftr-380	904	44	.	.	PUNCT
ftr-380	905	1	this	this	DET
ftr-380	905	2	changes	change	NOUN
ftr-380	905	3	prior	prior	ADV
ftr-380	905	4	law	law	NOUN
ftr-380	905	5	by	by	ADP
ftr-380	905	6	making	make	VERB
ftr-380	905	7	irrelevant	irrelevant	ADJ
ftr-380	905	8	the	the	DET
ftr-380	905	9	fact	fact	NOUN
ftr-380	905	10	that	that	SCONJ
ftr-380	905	11	forms	form	NOUN
ftr-380	905	12	8332	8332	NUM
ftr-380	905	13	were	be	AUX
ftr-380	905	14	signed	sign	VERB
ftr-380	905	15	by	by	ADP
ftr-380	905	16	the	the	DET
ftr-380	905	17	custodial	custodial	ADJ
ftr-380	905	18	parent	parent	NOUN
ftr-380	905	19	.	.	PUNCT
ftr-380	906	1	instead	instead	ADV
ftr-380	906	2	,	,	PUNCT
ftr-380	906	3	what	what	PRON
ftr-380	906	4	would	would	AUX
ftr-380	906	5	be	be	AUX
ftr-380	906	6	required	require	VERB
ftr-380	906	7	to	to	PART
ftr-380	906	8	shift	shift	VERB
ftr-380	906	9	the	the	DET
ftr-380	906	10	dependency	dependency	NOUN
ftr-380	906	11	deduction	deduction	NOUN
ftr-380	906	12	to	to	ADP
ftr-380	906	13	the	the	DET
ftr-380	906	14	non	non	ADJ
ftr-380	906	15	-	-	ADJ
ftr-380	906	16	custodial	custodial	ADJ
ftr-380	906	17	parent	parent	NOUN
ftr-380	906	18	is	be	AUX
ftr-380	906	19	a	a	DET
ftr-380	906	20	provision	provision	NOUN
ftr-380	906	21	in	in	ADP
ftr-380	906	22	the	the	DET
ftr-380	906	23	divorce	divorce	NOUN
ftr-380	906	24	decree	decree	NOUN
ftr-380	906	25	or	or	CCONJ
ftr-380	906	26	separation	separation	NOUN
ftr-380	906	27	agreement	agreement	NOUN
ftr-380	906	28	.	.	PUNCT
ftr-380	906	29	0	0	PUNCT
ftr-380	907	1	under	under	ADP
ftr-380	907	2	the	the	DET
ftr-380	907	3	pre-2004	pre-2004	ADJ
ftr-380	907	4	version	version	NOUN
ftr-380	907	5	of	of	ADP
ftr-380	907	6	§	§	PROPN
ftr-380	907	7	152(e)(2	152(e)(2	NUM
ftr-380	907	8	)	)	PUNCT
ftr-380	907	9	,	,	PUNCT
ftr-380	907	10	the	the	DET
ftr-380	907	11	noncustodial	noncustodial	ADJ
ftr-380	907	12	parent	parent	NOUN
ftr-380	907	13	was	be	AUX
ftr-380	907	14	treated	treat	VERB
ftr-380	907	15	as	as	ADP
ftr-380	907	16	having	having	AUX
ftr-380	907	17	provided	provide	VERB
ftr-380	907	18	over	over	ADP
ftr-380	907	19	half	half	NOUN
ftr-380	907	20	of	of	ADP
ftr-380	907	21	the	the	DET
ftr-380	907	22	child	child	NOUN
ftr-380	907	23	's	's	PART
ftr-380	907	24	support	support	NOUN
ftr-380	907	25	for	for	ADP
ftr-380	907	26	the	the	DET
ftr-380	907	27	year	year	NOUN
ftr-380	907	28	if	if	SCONJ
ftr-380	907	29	the	the	DET
ftr-380	907	30	custodial	custodial	ADJ
ftr-380	907	31	parent	parent	NOUN
ftr-380	907	32	signed	sign	VERB
ftr-380	907	33	a	a	DET
ftr-380	907	34	written	write	VERB
ftr-380	907	35	declaration	declaration	NOUN
ftr-380	907	36	that	that	SCONJ
ftr-380	907	37	he	he	PRON
ftr-380	907	38	would	would	AUX
ftr-380	907	39	not	not	PART
ftr-380	907	40	claim	claim	VERB
ftr-380	907	41	the	the	DET
ftr-380	907	42	child	child	NOUN
ftr-380	907	43	as	as	ADP
ftr-380	907	44	a	a	DET
ftr-380	907	45	dependent	dependent	NOUN
ftr-380	907	46	for	for	ADP
ftr-380	907	47	any	any	DET
ftr-380	907	48	tax	tax	NOUN
ftr-380	907	49	year	year	NOUN
ftr-380	907	50	beginning	begin	VERB
ftr-380	907	51	within	within	ADP
ftr-380	907	52	that	that	DET
ftr-380	907	53	calendar	calendar	NOUN
ftr-380	907	54	year	year	NOUN
ftr-380	907	55	,	,	PUNCT
ftr-380	907	56	and	and	CCONJ
ftr-380	907	57	the	the	DET
ftr-380	907	58	noncustodial	noncustodial	ADJ
ftr-380	907	59	parent	parent	NOUN
ftr-380	907	60	attached	attach	VERB
ftr-380	907	61	the	the	DET
ftr-380	907	62	declaration	declaration	NOUN
ftr-380	907	63	to	to	ADP
ftr-380	907	64	his	his	PRON
ftr-380	907	65	return	return	NOUN
ftr-380	907	66	for	for	ADP
ftr-380	907	67	the	the	DET
ftr-380	907	68	taxable	taxable	ADJ
ftr-380	907	69	year	year	NOUN
ftr-380	907	70	in	in	ADP
ftr-380	907	71	which	which	PRON
ftr-380	907	72	he	he	PRON
ftr-380	907	73	claimed	claim	VERB
ftr-380	907	74	the	the	DET
ftr-380	907	75	dependency	dependency	NOUN
ftr-380	907	76	exclusion	exclusion	NOUN
ftr-380	907	77	.	.	PUNCT
ftr-380	908	1	the	the	DET
ftr-380	908	2	declaration	declaration	NOUN
ftr-380	908	3	by	by	ADP
ftr-380	908	4	the	the	DET
ftr-380	908	5	custodial	custodial	ADJ
ftr-380	908	6	parent	parent	NOUN
ftr-380	908	7	could	could	AUX
ftr-380	908	8	pertain	pertain	VERB
ftr-380	908	9	to	to	ADP
ftr-380	908	10	only	only	ADV
ftr-380	908	11	one	one	NUM
ftr-380	908	12	year	year	NOUN
ftr-380	908	13	,	,	PUNCT
ftr-380	908	14	or	or	CCONJ
ftr-380	908	15	could	could	AUX
ftr-380	908	16	specify	specify	VERB
ftr-380	908	17	that	that	SCONJ
ftr-380	908	18	it	it	PRON
ftr-380	908	19	applied	apply	VERB
ftr-380	908	20	to	to	ADP
ftr-380	908	21	two	two	NUM
ftr-380	908	22	or	or	CCONJ
ftr-380	908	23	more	more	ADJ
ftr-380	908	24	years	year	NOUN
ftr-380	908	25	,	,	PUNCT
ftr-380	908	26	and	and	CCONJ
ftr-380	908	27	a	a	DET
ftr-380	908	28	permanent	permanent	ADJ
ftr-380	908	29	declaration	declaration	NOUN
ftr-380	908	30	might	might	AUX
ftr-380	908	31	be	be	AUX
ftr-380	908	32	made	make	VERB
ftr-380	908	33	at	at	ADP
ftr-380	908	34	the	the	DET
ftr-380	908	35	time	time	NOUN
ftr-380	908	36	of	of	ADP
ftr-380	908	37	the	the	DET
ftr-380	908	38	divorce	divorce	NOUN
ftr-380	908	39	.	.	PUNCT
ftr-380	909	1	temp	temp	NOUN
ftr-380	909	2	.	.	PUNCT
ftr-380	910	1	reg	reg	PROPN
ftr-380	910	2	.	.	PUNCT
ftr-380	911	1	§	§	PROPN
ftr-380	911	2	1.152	1.152	NUM
ftr-380	911	3	-	-	PUNCT
ftr-380	911	4	4t(a	4t(a	NUM
ftr-380	911	5	)	)	PUNCT
ftr-380	911	6	q	q	PROPN
ftr-380	911	7	&	&	CCONJ
ftr-380	911	8	a	a	DET
ftr-380	911	9	4	4	NUM
ftr-380	911	10	.	.	PUNCT
ftr-380	912	1	the	the	DET
ftr-380	912	2	actual	actual	ADJ
ftr-380	912	3	signature	signature	NOUN
ftr-380	912	4	of	of	ADP
ftr-380	912	5	the	the	DET
ftr-380	912	6	custodial	custodial	ADJ
ftr-380	912	7	spouse	spouse	NOUN
ftr-380	912	8	on	on	ADP
ftr-380	912	9	the	the	DET
ftr-380	912	10	declaration	declaration	NOUN
ftr-380	912	11	was	be	AUX
ftr-380	912	12	crucial	crucial	ADJ
ftr-380	912	13	to	to	ADP
ftr-380	912	14	shifting	shift	VERB
ftr-380	912	15	the	the	DET
ftr-380	912	16	exemption	exemption	NOUN
ftr-380	912	17	to	to	ADP
ftr-380	912	18	the	the	DET
ftr-380	912	19	noncustodial	noncustodial	ADJ
ftr-380	912	20	parent	parent	NOUN
ftr-380	912	21	.	.	PUNCT
ftr-380	913	1	the	the	DET
ftr-380	913	2	2006	2006	NUM
ftr-380	913	3	]	]	X
ftr-380	913	4	florida	florida	PROPN
ftr-380	913	5	tax	tax	PROPN
ftr-380	913	6	review	review	NOUN
ftr-380	913	7	pre-2004	pre-2004	NOUN
ftr-380	913	8	version	version	NOUN
ftr-380	913	9	of	of	ADP
ftr-380	913	10	§	§	PROPN
ftr-380	913	11	152(e)(2	152(e)(2	NUM
ftr-380	913	12	)	)	PUNCT
ftr-380	913	13	also	also	ADV
ftr-380	913	14	applied	apply	VERB
ftr-380	913	15	to	to	PART
ftr-380	913	16	determine	determine	VERB
ftr-380	913	17	which	which	PRON
ftr-380	913	18	of	of	ADP
ftr-380	913	19	the	the	DET
ftr-380	913	20	never	never	ADV
ftr-380	913	21	-	-	PUNCT
ftr-380	913	22	married	marry	VERB
ftr-380	913	23	and	and	CCONJ
ftr-380	913	24	non	non	ADJ
ftr-380	913	25	-	-	ADJ
ftr-380	913	26	cohabiting	cohabiting	ADJ
ftr-380	913	27	parents	parent	NOUN
ftr-380	913	28	of	of	ADP
ftr-380	913	29	a	a	DET
ftr-380	913	30	minor	minor	ADJ
ftr-380	913	31	child	child	NOUN
ftr-380	913	32	was	be	AUX
ftr-380	913	33	entitled	entitle	VERB
ftr-380	913	34	to	to	ADP
ftr-380	913	35	the	the	DET
ftr-380	913	36	dependency	dependency	NOUN
ftr-380	913	37	exemption	exemption	NOUN
ftr-380	913	38	.	.	PUNCT
ftr-380	914	1	as	as	SCONJ
ftr-380	914	2	amended	amend	VERB
ftr-380	914	3	by	by	ADP
ftr-380	914	4	the	the	DET
ftr-380	914	5	working	work	VERB
ftr-380	914	6	families	family	NOUN
ftr-380	914	7	tax	tax	NOUN
ftr-380	914	8	relief	relief	NOUN
ftr-380	914	9	act	act	NOUN
ftr-380	914	10	of	of	ADP
ftr-380	914	11	2004	2004	NUM
ftr-380	914	12	,	,	PUNCT
ftr-380	914	13	§	§	PROPN
ftr-380	914	14	152(e)(2	152(e)(2	NUM
ftr-380	914	15	)	)	PUNCT
ftr-380	914	16	now	now	ADV
ftr-380	914	17	provides	provide	VERB
ftr-380	914	18	that	that	SCONJ
ftr-380	914	19	the	the	DET
ftr-380	914	20	noncustodial	noncustodial	ADJ
ftr-380	914	21	spouse	spouse	NOUN
ftr-380	914	22	will	will	AUX
ftr-380	914	23	be	be	AUX
ftr-380	914	24	entitled	entitle	VERB
ftr-380	914	25	to	to	ADP
ftr-380	914	26	the	the	DET
ftr-380	914	27	dependency	dependency	NOUN
ftr-380	914	28	exemption	exemption	NOUN
ftr-380	914	29	for	for	ADP
ftr-380	914	30	the	the	DET
ftr-380	914	31	couple	couple	NOUN
ftr-380	914	32	's	's	PART
ftr-380	914	33	minor	minor	ADJ
ftr-380	914	34	child	child	NOUN
ftr-380	914	35	if	if	SCONJ
ftr-380	914	36	a	a	DET
ftr-380	914	37	decree	decree	NOUN
ftr-380	914	38	of	of	ADP
ftr-380	914	39	divorce	divorce	NOUN
ftr-380	914	40	or	or	CCONJ
ftr-380	914	41	separate	separate	ADJ
ftr-380	914	42	maintenance	maintenance	NOUN
ftr-380	914	43	or	or	CCONJ
ftr-380	914	44	written	write	VERB
ftr-380	914	45	separation	separation	NOUN
ftr-380	914	46	agreement	agreement	NOUN
ftr-380	914	47	between	between	ADP
ftr-380	914	48	the	the	DET
ftr-380	914	49	parents	parent	NOUN
ftr-380	914	50	provides	provide	VERB
ftr-380	914	51	either	either	PRON
ftr-380	914	52	(	(	PUNCT
ftr-380	914	53	1	1	NUM
ftr-380	914	54	)	)	PUNCT
ftr-380	914	55	that	that	SCONJ
ftr-380	914	56	the	the	DET
ftr-380	914	57	noncustodial	noncustodial	ADJ
ftr-380	914	58	parent	parent	NOUN
ftr-380	914	59	is	be	AUX
ftr-380	914	60	entitled	entitle	VERB
ftr-380	914	61	to	to	ADP
ftr-380	914	62	the	the	DET
ftr-380	914	63	dependency	dependency	NOUN
ftr-380	914	64	exemption	exemption	NOUN
ftr-380	914	65	for	for	ADP
ftr-380	914	66	the	the	DET
ftr-380	914	67	child	child	NOUN
ftr-380	914	68	,	,	PUNCT
ftr-380	914	69	or	or	CCONJ
ftr-380	914	70	(	(	PUNCT
ftr-380	914	71	2	2	X
ftr-380	914	72	)	)	PUNCT
ftr-380	914	73	that	that	SCONJ
ftr-380	914	74	the	the	DET
ftr-380	914	75	custodial	custodial	ADJ
ftr-380	914	76	parent	parent	NOUN
ftr-380	914	77	will	will	AUX
ftr-380	914	78	sign	sign	VERB
ftr-380	914	79	a	a	DET
ftr-380	914	80	written	write	VERB
ftr-380	914	81	declaration	declaration	NOUN
ftr-380	914	82	that	that	SCONJ
ftr-380	914	83	she	she	PRON
ftr-380	914	84	will	will	AUX
ftr-380	914	85	not	not	PART
ftr-380	914	86	claim	claim	VERB
ftr-380	914	87	the	the	DET
ftr-380	914	88	child	child	NOUN
ftr-380	914	89	as	as	ADP
ftr-380	914	90	a	a	DET
ftr-380	914	91	dependent	dependent	NOUN
ftr-380	914	92	for	for	ADP
ftr-380	914	93	a	a	DET
ftr-380	914	94	particular	particular	ADJ
ftr-380	914	95	taxable	taxable	ADJ
ftr-380	914	96	year	year	NOUN
ftr-380	914	97	.	.	PUNCT
ftr-380	915	1	the	the	DET
ftr-380	915	2	2004	2004	NUM
ftr-380	915	3	amendments	amendment	NOUN
ftr-380	915	4	change	change	VERB
ftr-380	915	5	the	the	DET
ftr-380	915	6	rules	rule	NOUN
ftr-380	915	7	in	in	ADP
ftr-380	915	8	a	a	DET
ftr-380	915	9	number	number	NOUN
ftr-380	915	10	of	of	ADP
ftr-380	915	11	respects	respect	NOUN
ftr-380	915	12	.	.	PUNCT
ftr-380	916	1	first	first	ADV
ftr-380	916	2	,	,	PUNCT
ftr-380	916	3	amended	amend	VERB
ftr-380	916	4	§	§	PROPN
ftr-380	916	5	152(e)(2	152(e)(2	NUM
ftr-380	916	6	)	)	PUNCT
ftr-380	916	7	,	,	PUNCT
ftr-380	916	8	rather	rather	ADV
ftr-380	916	9	than	than	ADP
ftr-380	916	10	deeming	deem	VERB
ftr-380	916	11	the	the	DET
ftr-380	916	12	noncustodial	noncustodial	ADJ
ftr-380	916	13	parent	parent	NOUN
ftr-380	916	14	to	to	PART
ftr-380	916	15	have	have	AUX
ftr-380	916	16	provided	provide	VERB
ftr-380	916	17	over	over	ADP
ftr-380	916	18	one	one	NUM
ftr-380	916	19	-	-	PUNCT
ftr-380	916	20	half	half	NOUN
ftr-380	916	21	of	of	ADP
ftr-380	916	22	the	the	DET
ftr-380	916	23	child	child	NOUN
ftr-380	916	24	's	's	PART
ftr-380	916	25	support	support	NOUN
ftr-380	916	26	,	,	PUNCT
ftr-380	916	27	now	now	ADV
ftr-380	916	28	treats	treat	VERB
ftr-380	916	29	the	the	DET
ftr-380	916	30	child	child	NOUN
ftr-380	916	31	as	as	ADP
ftr-380	916	32	a	a	DET
ftr-380	916	33	"	"	PUNCT
ftr-380	916	34	qualifying	qualify	VERB
ftr-380	916	35	child	child	NOUN
ftr-380	916	36	"	"	PUNCT
ftr-380	916	37	under	under	ADP
ftr-380	916	38	§	§	PROPN
ftr-380	916	39	151	151	NUM
ftr-380	916	40	with	with	ADP
ftr-380	916	41	respect	respect	NOUN
ftr-380	916	42	to	to	ADP
ftr-380	916	43	the	the	DET
ftr-380	916	44	noncustodial	noncustodial	ADJ
ftr-380	916	45	parent	parent	NOUN
ftr-380	916	46	.	.	PUNCT
ftr-380	917	1	this	this	PRON
ftr-380	917	2	has	have	VERB
ftr-380	917	3	the	the	DET
ftr-380	917	4	effect	effect	NOUN
ftr-380	917	5	of	of	ADP
ftr-380	917	6	assuring	assure	VERB
ftr-380	917	7	(	(	PUNCT
ftr-380	917	8	consistently	consistently	ADV
ftr-380	917	9	with	with	ADP
ftr-380	917	10	prior	prior	ADJ
ftr-380	917	11	law	law	NOUN
ftr-380	917	12	)	)	PUNCT
ftr-380	917	13	that	that	SCONJ
ftr-380	917	14	if	if	SCONJ
ftr-380	917	15	the	the	DET
ftr-380	917	16	right	right	NOUN
ftr-380	917	17	to	to	ADP
ftr-380	917	18	the	the	DET
ftr-380	917	19	exemption	exemption	NOUN
ftr-380	917	20	is	be	AUX
ftr-380	917	21	awarded	award	VERB
ftr-380	917	22	to	to	ADP
ftr-380	917	23	the	the	DET
ftr-380	917	24	noncustodial	noncustodial	ADJ
ftr-380	917	25	spouse	spouse	NOUN
ftr-380	917	26	,	,	PUNCT
ftr-380	917	27	that	that	DET
ftr-380	917	28	spouse	spouse	NOUN
ftr-380	917	29	also	also	ADV
ftr-380	917	30	obtains	obtain	VERB
ftr-380	917	31	the	the	DET
ftr-380	917	32	right	right	NOUN
ftr-380	917	33	to	to	PART
ftr-380	917	34	claim	claim	VERB
ftr-380	917	35	the	the	DET
ftr-380	917	36	§	§	PROPN
ftr-380	917	37	24	24	NUM
ftr-380	917	38	child	child	NOUN
ftr-380	917	39	credit	credit	NOUN
ftr-380	917	40	.	.	PUNCT
ftr-380	918	1	second	second	ADJ
ftr-380	918	2	,	,	PUNCT
ftr-380	918	3	under	under	ADP
ftr-380	918	4	the	the	DET
ftr-380	918	5	amended	amend	VERB
ftr-380	918	6	version	version	NOUN
ftr-380	918	7	of	of	ADP
ftr-380	918	8	§	§	PROPN
ftr-380	918	9	152(e)(2	152(e)(2	NUM
ftr-380	918	10	)	)	PUNCT
ftr-380	918	11	,	,	PUNCT
ftr-380	918	12	unlike	unlike	ADP
ftr-380	918	13	under	under	ADP
ftr-380	918	14	the	the	DET
ftr-380	918	15	pre-2004	pre-2004	ADJ
ftr-380	918	16	version	version	NOUN
ftr-380	918	17	,	,	PUNCT
ftr-380	918	18	a	a	DET
ftr-380	918	19	provision	provision	NOUN
ftr-380	918	20	in	in	ADP
ftr-380	918	21	a	a	DET
ftr-380	918	22	divorce	divorce	NOUN
ftr-380	918	23	instrument	instrument	NOUN
ftr-380	918	24	awarding	award	VERB
ftr-380	918	25	the	the	DET
ftr-380	918	26	exemption	exemption	NOUN
ftr-380	918	27	to	to	ADP
ftr-380	918	28	the	the	DET
ftr-380	918	29	noncustodial	noncustodial	ADJ
ftr-380	918	30	spouse	spouse	NOUN
ftr-380	918	31	is	be	AUX
ftr-380	918	32	effective	effective	ADJ
ftr-380	918	33	without	without	ADP
ftr-380	918	34	any	any	DET
ftr-380	918	35	action	action	NOUN
ftr-380	918	36	on	on	ADP
ftr-380	918	37	the	the	DET
ftr-380	918	38	part	part	NOUN
ftr-380	918	39	of	of	ADP
ftr-380	918	40	the	the	DET
ftr-380	918	41	custodial	custodial	ADJ
ftr-380	918	42	spouse	spouse	NOUN
ftr-380	918	43	to	to	PART
ftr-380	918	44	sign	sign	VERB
ftr-380	918	45	a	a	DET
ftr-380	918	46	waiver	waiver	NOUN
ftr-380	918	47	.	.	PUNCT
ftr-380	919	1	furthermore	furthermore	ADV
ftr-380	919	2	,	,	PUNCT
ftr-380	919	3	under	under	ADP
ftr-380	919	4	the	the	DET
ftr-380	919	5	strict	strict	ADJ
ftr-380	919	6	wording	wording	NOUN
ftr-380	919	7	of	of	ADP
ftr-380	919	8	the	the	DET
ftr-380	919	9	statute	statute	NOUN
ftr-380	919	10	,	,	PUNCT
ftr-380	919	11	if	if	SCONJ
ftr-380	919	12	the	the	DET
ftr-380	919	13	divorce	divorce	NOUN
ftr-380	919	14	instrument	instrument	NOUN
ftr-380	919	15	does	do	AUX
ftr-380	919	16	not	not	PART
ftr-380	919	17	specifically	specifically	ADV
ftr-380	919	18	award	award	VERB
ftr-380	919	19	the	the	DET
ftr-380	919	20	dependency	dependency	NOUN
ftr-380	919	21	exemption	exemption	NOUN
ftr-380	919	22	to	to	ADP
ftr-380	919	23	the	the	DET
ftr-380	919	24	noncustodial	noncustodial	ADJ
ftr-380	919	25	spouse	spouse	NOUN
ftr-380	919	26	but	but	CCONJ
ftr-380	919	27	directs	direct	VERB
ftr-380	919	28	the	the	DET
ftr-380	919	29	custodial	custodial	ADJ
ftr-380	919	30	spouse	spouse	NOUN
ftr-380	919	31	to	to	PART
ftr-380	919	32	sign	sign	VERB
ftr-380	919	33	the	the	DET
ftr-380	919	34	waiver	waiver	NOUN
ftr-380	919	35	,	,	PUNCT
ftr-380	919	36	it	it	PRON
ftr-380	919	37	appears	appear	VERB
ftr-380	919	38	that	that	SCONJ
ftr-380	919	39	the	the	DET
ftr-380	919	40	right	right	NOUN
ftr-380	919	41	to	to	PART
ftr-380	919	42	claim	claim	VERB
ftr-380	919	43	the	the	DET
ftr-380	919	44	exemption	exemption	NOUN
ftr-380	919	45	is	be	AUX
ftr-380	919	46	effectively	effectively	ADV
ftr-380	919	47	transferred	transfer	VERB
ftr-380	919	48	to	to	ADP
ftr-380	919	49	the	the	DET
ftr-380	919	50	noncustodial	noncustodial	ADJ
ftr-380	919	51	spouse	spouse	NOUN
ftr-380	919	52	even	even	ADV
ftr-380	919	53	if	if	SCONJ
ftr-380	919	54	the	the	DET
ftr-380	919	55	custodial	custodial	ADJ
ftr-380	919	56	spouse	spouse	NOUN
ftr-380	919	57	subsequently	subsequently	ADV
ftr-380	919	58	refuses	refuse	VERB
ftr-380	919	59	or	or	CCONJ
ftr-380	919	60	otherwise	otherwise	ADV
ftr-380	919	61	fails	fail	VERB
ftr-380	919	62	to	to	PART
ftr-380	919	63	sign	sign	VERB
ftr-380	919	64	the	the	DET
ftr-380	919	65	waiver	waiver	NOUN
ftr-380	919	66	.	.	PUNCT
ftr-380	920	1	thus	thus	ADV
ftr-380	920	2	,	,	PUNCT
ftr-380	920	3	the	the	DET
ftr-380	920	4	divorce	divorce	NOUN
ftr-380	920	5	instrument	instrument	NOUN
ftr-380	920	6	is	be	AUX
ftr-380	920	7	now	now	ADV
ftr-380	920	8	the	the	DET
ftr-380	920	9	key	key	ADJ
ftr-380	920	10	document	document	NOUN
ftr-380	920	11	,	,	PUNCT
ftr-380	920	12	whereas	whereas	SCONJ
ftr-380	920	13	under	under	ADP
ftr-380	920	14	prior	prior	ADJ
ftr-380	920	15	law	law	NOUN
ftr-380	920	16	the	the	DET
ftr-380	920	17	written	write	VERB
ftr-380	920	18	waiver	waiver	NOUN
ftr-380	920	19	by	by	ADP
ftr-380	920	20	the	the	DET
ftr-380	920	21	custodial	custodial	ADJ
ftr-380	920	22	spouse	spouse	NOUN
ftr-380	920	23	was	be	AUX
ftr-380	920	24	the	the	DET
ftr-380	920	25	key	key	ADJ
ftr-380	920	26	document	document	NOUN
ftr-380	920	27	.	.	PUNCT
ftr-380	921	1	finally	finally	ADV
ftr-380	921	2	,	,	PUNCT
ftr-380	921	3	unlike	unlike	ADP
ftr-380	921	4	the	the	DET
ftr-380	921	5	pre-2004	pre-2004	ADJ
ftr-380	921	6	version	version	NOUN
ftr-380	921	7	of	of	ADP
ftr-380	921	8	§	§	PROPN
ftr-380	921	9	154(e	154(e	PROPN
ftr-380	921	10	)	)	PUNCT
ftr-380	921	11	,	,	PUNCT
ftr-380	921	12	which	which	PRON
ftr-380	921	13	permitted	permit	VERB
ftr-380	921	14	parents	parent	NOUN
ftr-380	921	15	who	who	PRON
ftr-380	921	16	were	be	AUX
ftr-380	921	17	never	never	ADV
ftr-380	921	18	married	married	ADJ
ftr-380	921	19	to	to	PART
ftr-380	921	20	agree	agree	VERB
ftr-380	921	21	that	that	SCONJ
ftr-380	921	22	the	the	DET
ftr-380	921	23	noncustodial	noncustodial	ADJ
ftr-380	921	24	spouse	spouse	NOUN
ftr-380	921	25	would	would	AUX
ftr-380	921	26	be	be	AUX
ftr-380	921	27	entitled	entitle	VERB
ftr-380	921	28	to	to	ADP
ftr-380	921	29	the	the	DET
ftr-380	921	30	dependency	dependency	NOUN
ftr-380	921	31	exemption	exemption	NOUN
ftr-380	921	32	through	through	ADP
ftr-380	921	33	a	a	DET
ftr-380	921	34	waiver	waiver	NOUN
ftr-380	921	35	by	by	ADP
ftr-380	921	36	the	the	DET
ftr-380	921	37	custodial	custodial	ADJ
ftr-380	921	38	parent	parent	NOUN
ftr-380	921	39	,	,	PUNCT
ftr-380	921	40	the	the	DET
ftr-380	921	41	current	current	ADJ
ftr-380	921	42	version	version	NOUN
ftr-380	921	43	of	of	ADP
ftr-380	921	44	§	§	PROPN
ftr-380	921	45	152(e)(2	152(e)(2	NUM
ftr-380	921	46	)	)	PUNCT
ftr-380	921	47	requires	require	VERB
ftr-380	921	48	a	a	DET
ftr-380	921	49	provision	provision	NOUN
ftr-380	921	50	in	in	ADP
ftr-380	921	51	a	a	DET
ftr-380	921	52	divorce	divorce	NOUN
ftr-380	921	53	or	or	CCONJ
ftr-380	921	54	written	write	VERB
ftr-380	921	55	separation	separation	NOUN
ftr-380	921	56	agreement	agreement	NOUN
ftr-380	921	57	.	.	PUNCT
ftr-380	922	1	unless	unless	SCONJ
ftr-380	922	2	the	the	DET
ftr-380	922	3	courts	court	NOUN
ftr-380	922	4	interpret	interpret	VERB
ftr-380	922	5	the	the	DET
ftr-380	922	6	term	term	NOUN
ftr-380	922	7	"	"	PUNCT
ftr-380	922	8	written	write	VERB
ftr-380	922	9	separation	separation	NOUN
ftr-380	922	10	agreement	agreement	NOUN
ftr-380	922	11	"	"	PUNCT
ftr-380	922	12	to	to	PART
ftr-380	922	13	encompass	encompass	VERB
ftr-380	922	14	agreements	agreement	NOUN
ftr-380	922	15	between	between	ADP
ftr-380	922	16	parents	parent	NOUN
ftr-380	922	17	who	who	PRON
ftr-380	922	18	were	be	AUX
ftr-380	922	19	never	never	ADV
ftr-380	922	20	married	married	ADJ
ftr-380	922	21	,	,	PUNCT
ftr-380	922	22	the	the	DET
ftr-380	922	23	noncustodial	noncustodial	ADJ
ftr-380	922	24	parent	parent	NOUN
ftr-380	922	25	of	of	ADP
ftr-380	922	26	a	a	DET
ftr-380	922	27	child	child	NOUN
ftr-380	922	28	whose	whose	DET
ftr-380	922	29	parents	parent	NOUN
ftr-380	922	30	never	never	ADV
ftr-380	922	31	married	marry	VERB
ftr-380	922	32	will	will	AUX
ftr-380	922	33	not	not	PART
ftr-380	922	34	be	be	AUX
ftr-380	922	35	able	able	ADJ
ftr-380	922	36	to	to	PART
ftr-380	922	37	obtain	obtain	VERB
ftr-380	922	38	the	the	DET
ftr-380	922	39	dependency	dependency	NOUN
ftr-380	922	40	exemption	exemption	NOUN
ftr-380	922	41	with	with	ADP
ftr-380	922	42	respect	respect	NOUN
ftr-380	922	43	to	to	ADP
ftr-380	922	44	the	the	DET
ftr-380	922	45	child	child	NOUN
ftr-380	922	46	.	.	PUNCT
ftr-380	923	1	in	in	ADP
ftr-380	923	2	such	such	DET
ftr-380	923	3	a	a	DET
ftr-380	923	4	case	case	NOUN
ftr-380	923	5	,	,	PUNCT
ftr-380	923	6	§	§	PROPN
ftr-380	923	7	152(e)(1)(a)(iii	152(e)(1)(a)(iii	NUM
ftr-380	923	8	)	)	PUNCT
ftr-380	923	9	always	always	ADV
ftr-380	923	10	awards	award	VERB
ftr-380	923	11	the	the	DET
ftr-380	923	12	exemption	exemption	NOUN
ftr-380	923	13	to	to	ADP
ftr-380	923	14	the	the	DET
ftr-380	923	15	custodial	custodial	ADJ
ftr-380	923	16	parent	parent	NOUN
ftr-380	923	17	.	.	PUNCT
ftr-380	924	1	a.	a.	PROPN
ftr-380	925	1	but	but	CCONJ
ftr-380	925	2	the	the	DET
ftr-380	925	3	definition	definition	NOUN
ftr-380	925	4	was	be	AUX
ftr-380	925	5	completely	completely	ADV
ftr-380	925	6	changed	change	VERB
ftr-380	925	7	in	in	ADP
ftr-380	925	8	technical	technical	ADJ
ftr-380	925	9	corrections	correction	NOUN
ftr-380	925	10	under	under	ADP
ftr-380	925	11	the	the	DET
ftr-380	925	12	go	go	NOUN
ftr-380	925	13	zone	zone	NOUN
ftr-380	925	14	act	act	NOUN
ftr-380	925	15	of	of	ADP
ftr-380	925	16	2005	2005	NUM
ftr-380	925	17	.	.	PUNCT
ftr-380	926	1	the	the	DET
ftr-380	926	2	gulf	gulf	PROPN
ftr-380	926	3	opportunity	opportunity	NOUN
ftr-380	926	4	zone	zone	NOUN
ftr-380	926	5	act	act	NOUN
ftr-380	926	6	of	of	ADP
ftr-380	926	7	2005	2005	NUM
ftr-380	926	8	contains	contain	VERB
ftr-380	926	9	technical	technical	ADJ
ftr-380	926	10	corrections	correction	NOUN
ftr-380	926	11	to	to	PART
ftr-380	926	12	previously	previously	ADV
ftr-380	926	13	enacted	enact	VERB
ftr-380	926	14	legislation	legislation	NOUN
ftr-380	926	15	including	include	VERB
ftr-380	926	16	the	the	DET
ftr-380	926	17	working	work	VERB
ftr-380	926	18	families	family	NOUN
ftr-380	926	19	tax	tax	NOUN
ftr-380	926	20	relief	relief	NOUN
ftr-380	926	21	act	act	NOUN
ftr-380	926	22	of	of	ADP
ftr-380	926	23	2004	2004	NUM
ftr-380	926	24	and	and	CCONJ
ftr-380	926	25	the	the	DET
ftr-380	926	26	american	american	ADJ
ftr-380	926	27	jobs	jobs	PROPN
ftr-380	926	28	creation	creation	PROPN
ftr-380	926	29	act	act	NOUN
ftr-380	926	30	of	of	ADP
ftr-380	926	31	2004	2004	NUM
ftr-380	926	32	.	.	PUNCT
ftr-380	927	1	the	the	DET
ftr-380	927	2	custodial	custodial	ADJ
ftr-380	927	3	parent	parent	NOUN
ftr-380	927	4	is	be	AUX
ftr-380	927	5	defined	define	VERB
ftr-380	927	6	by	by	ADP
ftr-380	927	7	the	the	DET
ftr-380	927	8	go	go	NOUN
ftr-380	927	9	zone	zone	NOUN
ftr-380	927	10	act	act	NOUN
ftr-380	927	11	as	as	SCONJ
ftr-380	927	12	the	the	DET
ftr-380	927	13	parent	parent	NOUN
ftr-380	927	14	having	have	VERB
ftr-380	927	15	custody	custody	NOUN
ftr-380	927	16	of	of	ADP
ftr-380	927	17	the	the	DET
ftr-380	927	18	[	[	X
ftr-380	927	19	vol	vol	NOUN
ftr-380	927	20	.	.	PUNCT
ftr-380	928	1	8	8	NUM
ftr-380	928	2	:	:	PUNCT
ftr-380	928	3	si	si	PROPN
ftr-380	928	4	recent	recent	ADJ
ftr-380	928	5	developments	development	NOUN
ftr-380	928	6	in	in	ADP
ftr-380	928	7	federal	federal	ADJ
ftr-380	928	8	income	income	NOUN
ftr-380	928	9	taxation	taxation	NOUN
ftr-380	928	10	child	child	NOUN
ftr-380	928	11	for	for	ADP
ftr-380	928	12	the	the	DET
ftr-380	928	13	greater	great	ADJ
ftr-380	928	14	portion	portion	NOUN
ftr-380	928	15	of	of	ADP
ftr-380	928	16	the	the	DET
ftr-380	928	17	calendar	calendar	NOUN
ftr-380	928	18	year	year	NOUN
ftr-380	928	19	.	.	PUNCT
ftr-380	929	1	the	the	DET
ftr-380	929	2	working	work	VERB
ftr-380	929	3	families	family	NOUN
ftr-380	929	4	tax	tax	NOUN
ftr-380	929	5	relief	relief	NOUN
ftr-380	929	6	act	act	NOUN
ftr-380	929	7	of	of	ADP
ftr-380	929	8	2004	2004	NUM
ftr-380	929	9	had	have	AUX
ftr-380	929	10	changed	change	VERB
ftr-380	929	11	the	the	DET
ftr-380	929	12	wording	wording	NOUN
ftr-380	929	13	of	of	ADP
ftr-380	929	14	§	§	PROPN
ftr-380	929	15	152(e	152(e	PROPN
ftr-380	929	16	)	)	PUNCT
ftr-380	929	17	to	to	PART
ftr-380	929	18	say	say	VERB
ftr-380	929	19	that	that	SCONJ
ftr-380	929	20	the	the	DET
ftr-380	929	21	custodial	custodial	ADJ
ftr-380	929	22	parent	parent	NOUN
ftr-380	929	23	was	be	AUX
ftr-380	929	24	"	"	PUNCT
ftr-380	929	25	the	the	DET
ftr-380	929	26	parent	parent	NOUN
ftr-380	929	27	with	with	ADP
ftr-380	929	28	whom	whom	PRON
ftr-380	929	29	a	a	DET
ftr-380	929	30	child	child	NOUN
ftr-380	929	31	shared	share	VERB
ftr-380	929	32	the	the	DET
ftr-380	929	33	same	same	ADJ
ftr-380	929	34	principal	principal	ADJ
ftr-380	929	35	place	place	NOUN
ftr-380	929	36	of	of	ADP
ftr-380	929	37	abode	abode	NOUN
ftr-380	929	38	for	for	ADP
ftr-380	929	39	the	the	DET
ftr-380	929	40	greater	great	ADJ
ftr-380	929	41	portion	portion	NOUN
ftr-380	929	42	of	of	ADP
ftr-380	929	43	the	the	DET
ftr-380	929	44	calendar	calendar	NOUN
ftr-380	929	45	year	year	NOUN
ftr-380	929	46	.	.	PUNCT
ftr-380	929	47	"	"	PUNCT
ftr-380	930	1	this	this	PRON
ftr-380	930	2	meant	mean	VERB
ftr-380	930	3	that	that	SCONJ
ftr-380	930	4	beginning	begin	VERB
ftr-380	930	5	in	in	ADP
ftr-380	930	6	2005	2005	NUM
ftr-380	930	7	,	,	PUNCT
ftr-380	930	8	the	the	DET
ftr-380	930	9	parent	parent	NOUN
ftr-380	930	10	with	with	ADP
ftr-380	930	11	whom	whom	PRON
ftr-380	930	12	the	the	DET
ftr-380	930	13	child	child	NOUN
ftr-380	930	14	lived	live	VERB
ftr-380	930	15	for	for	ADP
ftr-380	930	16	the	the	DET
ftr-380	930	17	greater	great	ADJ
ftr-380	930	18	portion	portion	NOUN
ftr-380	930	19	of	of	ADP
ftr-380	930	20	the	the	DET
ftr-380	930	21	year	year	NOUN
ftr-380	930	22	was	be	AUX
ftr-380	930	23	the	the	DET
ftr-380	930	24	custodial	custodial	ADJ
ftr-380	930	25	parent	parent	NOUN
ftr-380	930	26	(	(	PUNCT
ftr-380	930	27	and	and	CCONJ
ftr-380	930	28	therefore	therefore	ADV
ftr-380	930	29	"	"	PUNCT
ftr-380	930	30	in	in	ADP
ftr-380	930	31	charge	charge	NOUN
ftr-380	930	32	"	"	PUNCT
ftr-380	930	33	of	of	ADP
ftr-380	930	34	the	the	DET
ftr-380	930	35	personal	personal	ADJ
ftr-380	930	36	exemption	exemption	NOUN
ftr-380	930	37	for	for	ADP
ftr-380	930	38	that	that	DET
ftr-380	930	39	child	child	NOUN
ftr-380	930	40	)	)	PUNCT
ftr-380	930	41	even	even	ADV
ftr-380	930	42	though	though	SCONJ
ftr-380	930	43	the	the	DET
ftr-380	930	44	other	other	ADJ
ftr-380	930	45	parent	parent	NOUN
ftr-380	930	46	had	have	AUX
ftr-380	930	47	been	be	AUX
ftr-380	930	48	granted	grant	VERB
ftr-380	930	49	legal	legal	ADJ
ftr-380	930	50	custody	custody	NOUN
ftr-380	930	51	of	of	ADP
ftr-380	930	52	the	the	DET
ftr-380	930	53	child	child	NOUN
ftr-380	930	54	by	by	ADP
ftr-380	930	55	the	the	DET
ftr-380	930	56	courts	court	NOUN
ftr-380	930	57	.	.	PUNCT
ftr-380	931	1	now	now	ADV
ftr-380	931	2	,	,	PUNCT
ftr-380	931	3	the	the	DET
ftr-380	931	4	technical	technical	ADJ
ftr-380	931	5	correction	correction	NOUN
ftr-380	931	6	made	make	VERB
ftr-380	931	7	by	by	ADP
ftr-380	931	8	the	the	DET
ftr-380	931	9	go	go	NOUN
ftr-380	931	10	zone	zone	PROPN
ftr-380	931	11	act	act	NOUN
ftr-380	931	12	of	of	ADP
ftr-380	931	13	2005	2005	NUM
ftr-380	931	14	changes	change	NOUN
ftr-380	931	15	the	the	DET
ftr-380	931	16	language	language	NOUN
ftr-380	931	17	to	to	PART
ftr-380	931	18	say	say	VERB
ftr-380	931	19	that	that	SCONJ
ftr-380	931	20	the	the	DET
ftr-380	931	21	custodial	custodial	ADJ
ftr-380	931	22	parent	parent	NOUN
ftr-380	931	23	"	"	PUNCT
ftr-380	931	24	means	mean	VERB
ftr-380	931	25	the	the	DET
ftr-380	931	26	parent	parent	NOUN
ftr-380	931	27	having	have	VERB
ftr-380	931	28	custody	custody	NOUN
ftr-380	931	29	for	for	ADP
ftr-380	931	30	the	the	DET
ftr-380	931	31	greater	great	ADJ
ftr-380	931	32	portion	portion	NOUN
ftr-380	931	33	of	of	ADP
ftr-380	931	34	the	the	DET
ftr-380	931	35	year	year	NOUN
ftr-380	931	36	.	.	PUNCT
ftr-380	931	37	"	"	PUNCT
ftr-380	932	1	this	this	PRON
ftr-380	932	2	is	be	AUX
ftr-380	932	3	identical	identical	ADJ
ftr-380	932	4	to	to	ADP
ftr-380	932	5	the	the	DET
ftr-380	932	6	definition	definition	NOUN
ftr-380	932	7	of	of	ADP
ftr-380	932	8	the	the	DET
ftr-380	932	9	"	"	PUNCT
ftr-380	932	10	custodial	custodial	ADJ
ftr-380	932	11	parent	parent	NOUN
ftr-380	932	12	"	"	PUNCT
ftr-380	932	13	prior	prior	ADV
ftr-380	932	14	to	to	ADP
ftr-380	932	15	the	the	DET
ftr-380	932	16	amendment	amendment	NOUN
ftr-380	932	17	of	of	ADP
ftr-380	932	18	§	§	PROPN
ftr-380	932	19	152(e	152(e	PROPN
ftr-380	932	20	)	)	PUNCT
ftr-380	932	21	by	by	ADP
ftr-380	932	22	the	the	DET
ftr-380	932	23	working	work	VERB
ftr-380	932	24	families	family	NOUN
ftr-380	932	25	tax	tax	NOUN
ftr-380	932	26	relief	relief	NOUN
ftr-380	932	27	act	act	NOUN
ftr-380	932	28	of	of	ADP
ftr-380	932	29	2004	2004	NUM
ftr-380	932	30	.	.	PUNCT
ftr-380	933	1	therefore	therefore	ADV
ftr-380	933	2	,	,	PUNCT
ftr-380	933	3	the	the	DET
ftr-380	933	4	go	go	NOUN
ftr-380	933	5	zone	zone	PROPN
ftr-380	933	6	act	act	NOUN
ftr-380	933	7	of	of	ADP
ftr-380	933	8	2005	2005	NUM
ftr-380	933	9	has	have	AUX
ftr-380	933	10	changed	change	VERB
ftr-380	933	11	the	the	DET
ftr-380	933	12	definition	definition	NOUN
ftr-380	933	13	of	of	ADP
ftr-380	933	14	the	the	DET
ftr-380	933	15	custodial	custodial	ADJ
ftr-380	933	16	parent	parent	NOUN
ftr-380	933	17	back	back	ADV
ftr-380	933	18	to	to	ADP
ftr-380	933	19	the	the	DET
ftr-380	933	20	old	old	ADJ
ftr-380	933	21	definition	definition	NOUN
ftr-380	933	22	effective	effective	ADJ
ftr-380	933	23	as	as	ADP
ftr-380	933	24	of	of	ADP
ftr-380	933	25	january	january	PROPN
ftr-380	933	26	1	1	NUM
ftr-380	933	27	,	,	PUNCT
ftr-380	933	28	2005	2005	NUM
ftr-380	933	29	.	.	PUNCT
ftr-380	934	1	the	the	DET
ftr-380	934	2	effect	effect	NOUN
ftr-380	934	3	of	of	ADP
ftr-380	934	4	this	this	DET
ftr-380	934	5	change	change	NOUN
ftr-380	934	6	is	be	AUX
ftr-380	934	7	that	that	SCONJ
ftr-380	934	8	(	(	PUNCT
ftr-380	934	9	as	as	ADP
ftr-380	934	10	for	for	ADP
ftr-380	934	11	2004	2004	NUM
ftr-380	934	12	and	and	CCONJ
ftr-380	934	13	previous	previous	ADJ
ftr-380	934	14	years	year	NOUN
ftr-380	934	15	)	)	PUNCT
ftr-380	934	16	a	a	DET
ftr-380	934	17	parent	parent	NOUN
ftr-380	934	18	is	be	AUX
ftr-380	934	19	the	the	DET
ftr-380	934	20	custodial	custodial	ADJ
ftr-380	934	21	parent	parent	NOUN
ftr-380	934	22	if	if	SCONJ
ftr-380	934	23	the	the	DET
ftr-380	934	24	judge	judge	NOUN
ftr-380	934	25	grants	grant	VERB
ftr-380	934	26	the	the	DET
ftr-380	934	27	parent	parent	NOUN
ftr-380	934	28	legal	legal	ADJ
ftr-380	934	29	custody	custody	NOUN
ftr-380	934	30	of	of	ADP
ftr-380	934	31	the	the	DET
ftr-380	934	32	child	child	NOUN
ftr-380	934	33	for	for	ADP
ftr-380	934	34	the	the	DET
ftr-380	934	35	greater	great	ADJ
ftr-380	934	36	portion	portion	NOUN
ftr-380	934	37	of	of	ADP
ftr-380	934	38	the	the	DET
ftr-380	934	39	year	year	NOUN
ftr-380	934	40	.	.	PUNCT
ftr-380	935	1	however	however	ADV
ftr-380	935	2	,	,	PUNCT
ftr-380	935	3	if	if	SCONJ
ftr-380	935	4	the	the	DET
ftr-380	935	5	parents	parent	NOUN
ftr-380	935	6	have	have	VERB
ftr-380	935	7	joint	joint	ADJ
ftr-380	935	8	legal	legal	ADJ
ftr-380	935	9	custody	custody	NOUN
ftr-380	935	10	,	,	PUNCT
ftr-380	935	11	then	then	ADV
ftr-380	935	12	(	(	PUNCT
ftr-380	935	13	as	as	ADP
ftr-380	935	14	under	under	ADP
ftr-380	935	15	the	the	DET
ftr-380	935	16	law	law	NOUN
ftr-380	935	17	before	before	ADP
ftr-380	935	18	its	its	PRON
ftr-380	935	19	amendment	amendment	NOUN
ftr-380	935	20	by	by	ADP
ftr-380	935	21	the	the	DET
ftr-380	935	22	working	work	VERB
ftr-380	935	23	families	family	NOUN
ftr-380	935	24	tax	tax	NOUN
ftr-380	935	25	relief	relief	NOUN
ftr-380	935	26	act	act	NOUN
ftr-380	935	27	of	of	ADP
ftr-380	935	28	2004	2004	NUM
ftr-380	935	29	)	)	PUNCT
ftr-380	935	30	the	the	DET
ftr-380	935	31	parent	parent	NOUN
ftr-380	935	32	with	with	ADP
ftr-380	935	33	whom	whom	PRON
ftr-380	935	34	the	the	DET
ftr-380	935	35	child	child	NOUN
ftr-380	935	36	spends	spend	VERB
ftr-380	935	37	the	the	DET
ftr-380	935	38	greater	great	ADJ
ftr-380	935	39	portion	portion	NOUN
ftr-380	935	40	of	of	ADP
ftr-380	935	41	the	the	DET
ftr-380	935	42	year	year	NOUN
ftr-380	935	43	will	will	AUX
ftr-380	935	44	be	be	AUX
ftr-380	935	45	the	the	DET
ftr-380	935	46	custodial	custodial	ADJ
ftr-380	935	47	parent	parent	NOUN
ftr-380	935	48	.	.	PUNCT
ftr-380	936	1	5	5	X
ftr-380	936	2	.	.	X
ftr-380	936	3	rev	rev	PROPN
ftr-380	936	4	.	.	PROPN
ftr-380	936	5	rul	rul	PROPN
ftr-380	936	6	.	.	PUNCT
ftr-380	936	7	2005	2005	NUM
ftr-380	936	8	-	-	SYM
ftr-380	936	9	11	11	NUM
ftr-380	936	10	,	,	PUNCT
ftr-380	936	11	2005	2005	NUM
ftr-380	936	12	-	-	SYM
ftr-380	936	13	14	14	NUM
ftr-380	936	14	i.r.b	i.r.b	NOUN
ftr-380	936	15	.	.	PUNCT
ftr-380	937	1	816	816	NUM
ftr-380	937	2	(	(	PUNCT
ftr-380	937	3	3/17/05	3/17/05	NUM
ftr-380	937	4	)	)	PUNCT
ftr-380	937	5	.	.	PUNCT
ftr-380	938	1	interest	interest	NOUN
ftr-380	938	2	paid	pay	VERB
ftr-380	938	3	on	on	ADP
ftr-380	938	4	a	a	DET
ftr-380	938	5	home	home	NOUN
ftr-380	938	6	mortgage	mortgage	NOUN
ftr-380	938	7	that	that	PRON
ftr-380	938	8	has	have	AUX
ftr-380	938	9	been	be	AUX
ftr-380	938	10	refinanced	refinance	VERB
ftr-380	938	11	is	be	AUX
ftr-380	938	12	deductible	deductible	ADJ
ftr-380	938	13	as	as	ADP
ftr-380	938	14	qualified	qualified	ADJ
ftr-380	938	15	housing	housing	NOUN
ftr-380	938	16	interest	interest	NOUN
ftr-380	938	17	for	for	ADP
ftr-380	938	18	amt	amt	PROPN
ftr-380	938	19	purposes	purpose	NOUN
ftr-380	938	20	if	if	SCONJ
ftr-380	938	21	the	the	DET
ftr-380	938	22	interest	interest	NOUN
ftr-380	938	23	on	on	ADP
ftr-380	938	24	the	the	DET
ftr-380	938	25	mortgage	mortgage	NOUN
ftr-380	938	26	that	that	PRON
ftr-380	938	27	was	be	AUX
ftr-380	938	28	refinanced	refinance	VERB
ftr-380	938	29	was	be	AUX
ftr-380	938	30	qualified	qualified	ADJ
ftr-380	938	31	housing	housing	NOUN
ftr-380	938	32	interest	interest	NOUN
ftr-380	938	33	,	,	PUNCT
ftr-380	938	34	but	but	CCONJ
ftr-380	938	35	only	only	ADV
ftr-380	938	36	to	to	ADP
ftr-380	938	37	the	the	DET
ftr-380	938	38	extent	extent	NOUN
ftr-380	938	39	that	that	SCONJ
ftr-380	938	40	the	the	DET
ftr-380	938	41	amount	amount	NOUN
ftr-380	938	42	of	of	ADP
ftr-380	938	43	the	the	DET
ftr-380	938	44	mortgage	mortgage	NOUN
ftr-380	938	45	indebtedness	indebtedness	NOUN
ftr-380	938	46	was	be	AUX
ftr-380	938	47	not	not	PART
ftr-380	938	48	increased	increase	VERB
ftr-380	938	49	.	.	PUNCT
ftr-380	939	1	f.	f.	PROPN
ftr-380	939	2	education	education	PROPN
ftr-380	939	3	1	1	X
ftr-380	939	4	.	.	PUNCT
ftr-380	940	1	education	education	NOUN
ftr-380	940	2	expenses	expense	NOUN
ftr-380	940	3	for	for	ADP
ftr-380	940	4	the	the	DET
ftr-380	940	5	current	current	ADJ
ftr-380	940	6	year	year	NOUN
ftr-380	940	7	only	only	ADV
ftr-380	940	8	.	.	PUNCT
ftr-380	941	1	lodder	lodder	ADJ
ftr-380	941	2	-	-	PUNCT
ftr-380	941	3	beckert	beckert	NOUN
ftr-380	941	4	v.	v.	ADP
ftr-380	941	5	commissioner	commissioner	NOUN
ftr-380	941	6	,	,	PUNCT
ftr-380	941	7	t.c	t.c	PROPN
ftr-380	941	8	.	.	PROPN
ftr-380	941	9	memo	memo	NOUN
ftr-380	941	10	.	.	PUNCT
ftr-380	942	1	2005	2005	NUM
ftr-380	942	2	-	-	SYM
ftr-380	942	3	162	162	NUM
ftr-380	942	4	(	(	PUNCT
ftr-380	942	5	7/5/05	7/5/05	NUM
ftr-380	942	6	)	)	PUNCT
ftr-380	942	7	.	.	PUNCT
ftr-380	943	1	amounts	amount	NOUN
ftr-380	943	2	withdrawn	withdraw	VERB
ftr-380	943	3	from	from	ADP
ftr-380	943	4	an	an	DET
ftr-380	943	5	ira	ira	PROPN
ftr-380	943	6	in	in	ADP
ftr-380	943	7	2001	2001	NUM
ftr-380	943	8	to	to	PART
ftr-380	943	9	pay	pay	VERB
ftr-380	943	10	off	off	ADP
ftr-380	943	11	credit	credit	NOUN
ftr-380	943	12	card	card	NOUN
ftr-380	943	13	debt	debt	NOUN
ftr-380	943	14	deriving	derive	VERB
ftr-380	943	15	from	from	ADP
ftr-380	943	16	the	the	DET
ftr-380	943	17	payment	payment	NOUN
ftr-380	943	18	of	of	ADP
ftr-380	943	19	tuition	tuition	NOUN
ftr-380	943	20	in	in	ADP
ftr-380	943	21	previous	previous	ADJ
ftr-380	943	22	years	year	NOUN
ftr-380	943	23	was	be	AUX
ftr-380	943	24	subject	subject	ADJ
ftr-380	943	25	to	to	ADP
ftr-380	943	26	the	the	DET
ftr-380	943	27	10	10	NUM
ftr-380	943	28	percent	percent	NOUN
ftr-380	943	29	additional	additional	ADJ
ftr-380	943	30	tax	tax	NOUN
ftr-380	943	31	of	of	ADP
ftr-380	943	32	§	§	PROPN
ftr-380	943	33	72(t)(1	72(t)(1	NUM
ftr-380	943	34	)	)	PUNCT
ftr-380	943	35	.	.	PUNCT
ftr-380	944	1	taxpayer	taxpayer	NOUN
ftr-380	944	2	incurred	incur	VERB
ftr-380	944	3	the	the	DET
ftr-380	944	4	credit	credit	NOUN
ftr-380	944	5	card	card	NOUN
ftr-380	944	6	debt	debt	NOUN
ftr-380	944	7	in	in	ADP
ftr-380	944	8	1999	1999	NUM
ftr-380	944	9	and	and	CCONJ
ftr-380	944	10	2000	2000	NUM
ftr-380	944	11	to	to	PART
ftr-380	944	12	pay	pay	VERB
ftr-380	944	13	education	education	NOUN
ftr-380	944	14	expenses	expense	NOUN
ftr-380	944	15	because	because	SCONJ
ftr-380	944	16	her	her	PRON
ftr-380	944	17	former	former	ADJ
ftr-380	944	18	employer	employer	NOUN
ftr-380	944	19	,	,	PUNCT
ftr-380	944	20	the	the	DET
ftr-380	944	21	state	state	NOUN
ftr-380	944	22	of	of	ADP
ftr-380	944	23	ohio	ohio	PROPN
ftr-380	944	24	,	,	PUNCT
ftr-380	944	25	was	be	AUX
ftr-380	944	26	in	in	ADP
ftr-380	944	27	the	the	DET
ftr-380	944	28	process	process	NOUN
ftr-380	944	29	of	of	ADP
ftr-380	944	30	significantly	significantly	ADV
ftr-380	944	31	increasing	increase	VERB
ftr-380	944	32	the	the	DET
ftr-380	944	33	amount	amount	NOUN
ftr-380	944	34	in	in	ADP
ftr-380	944	35	her	her	PRON
ftr-380	944	36	retirement	retirement	NOUN
ftr-380	944	37	account	account	NOUN
ftr-380	944	38	,	,	PUNCT
ftr-380	944	39	which	which	PRON
ftr-380	944	40	was	be	AUX
ftr-380	944	41	rolled	roll	VERB
ftr-380	944	42	over	over	ADP
ftr-380	944	43	into	into	ADP
ftr-380	944	44	the	the	DET
ftr-380	944	45	ira	ira	PROPN
ftr-380	944	46	in	in	ADP
ftr-380	944	47	2001	2001	NUM
ftr-380	944	48	.	.	PUNCT
ftr-380	945	1	the	the	DET
ftr-380	945	2	tax	tax	NOUN
ftr-380	945	3	court	court	NOUN
ftr-380	945	4	(	(	PUNCT
ftr-380	945	5	judge	judge	PROPN
ftr-380	945	6	laro	laro	PROPN
ftr-380	945	7	)	)	PUNCT
ftr-380	945	8	held	hold	VERB
ftr-380	945	9	that	that	SCONJ
ftr-380	945	10	the	the	DET
ftr-380	945	11	exception	exception	NOUN
ftr-380	945	12	from	from	ADP
ftr-380	945	13	penalty	penalty	NOUN
ftr-380	945	14	tax	tax	NOUN
ftr-380	945	15	in	in	ADP
ftr-380	945	16	§	§	PROPN
ftr-380	945	17	72(t)(2)(e	72(t)(2)(e	NOUN
ftr-380	945	18	)	)	PUNCT
ftr-380	945	19	applies	apply	VERB
ftr-380	945	20	only	only	ADV
ftr-380	945	21	to	to	ADP
ftr-380	945	22	withdrawals	withdrawal	NOUN
ftr-380	945	23	used	use	VERB
ftr-380	945	24	to	to	PART
ftr-380	945	25	pay	pay	VERB
ftr-380	945	26	education	education	NOUN
ftr-380	945	27	expenses	expense	NOUN
ftr-380	945	28	for	for	ADP
ftr-380	945	29	the	the	DET
ftr-380	945	30	current	current	ADJ
ftr-380	945	31	taxable	taxable	ADJ
ftr-380	945	32	year	year	NOUN
ftr-380	945	33	.	.	PUNCT
ftr-380	946	1	2006	2006	NUM
ftr-380	946	2	]	]	PUNCT
ftr-380	946	3	florida	florida	PROPN
ftr-380	946	4	tax	tax	PROPN
ftr-380	946	5	review	review	PROPN
ftr-380	946	6	vi	vi	PROPN
ftr-380	946	7	.	.	PUNCT
ftr-380	947	1	corporations	corporation	NOUN
ftr-380	947	2	a.	a.	NOUN
ftr-380	947	3	entity	entity	NOUN
ftr-380	947	4	and	and	CCONJ
ftr-380	947	5	formation	formation	NOUN
ftr-380	947	6	1	1	NUM
ftr-380	947	7	.	.	PUNCT
ftr-380	947	8	section	section	NOUN
ftr-380	947	9	836(a	836(a	PROPN
ftr-380	947	10	)	)	PUNCT
ftr-380	947	11	of	of	ADP
ftr-380	947	12	the	the	DET
ftr-380	947	13	jobs	job	NOUN
ftr-380	947	14	act	act	NOUN
ftr-380	947	15	of	of	ADP
ftr-380	947	16	2004	2004	NUM
ftr-380	947	17	adds	add	VERB
ftr-380	947	18	new	new	ADJ
ftr-380	947	19	§	§	PROPN
ftr-380	947	20	362(e	362(e	PROPN
ftr-380	947	21	)	)	PUNCT
ftr-380	947	22	to	to	PART
ftr-380	947	23	provide	provide	VERB
ftr-380	947	24	limitation	limitation	NOUN
ftr-380	947	25	on	on	ADP
ftr-380	947	26	the	the	DET
ftr-380	947	27	importation	importation	NOUN
ftr-380	947	28	,	,	PUNCT
ftr-380	947	29	or	or	CCONJ
ftr-380	947	30	transfer	transfer	NOUN
ftr-380	947	31	in	in	ADP
ftr-380	947	32	§	§	PROPN
ftr-380	947	33	351	351	NUM
ftr-380	947	34	transactions	transaction	NOUN
ftr-380	947	35	,	,	PUNCT
ftr-380	947	36	of	of	ADP
ftr-380	947	37	built	build	VERB
ftr-380	947	38	-	-	PUNCT
ftr-380	947	39	in	in	ADP
ftr-380	947	40	losses	loss	NOUN
ftr-380	947	41	to	to	ADP
ftr-380	947	42	corporations	corporation	NOUN
ftr-380	947	43	.	.	PUNCT
ftr-380	948	1	the	the	DET
ftr-380	948	2	aggregate	aggregate	ADJ
ftr-380	948	3	basis	basis	NOUN
ftr-380	948	4	of	of	ADP
ftr-380	948	5	the	the	DET
ftr-380	948	6	property	property	NOUN
ftr-380	948	7	so	so	ADV
ftr-380	948	8	received	receive	VERB
ftr-380	948	9	will	will	AUX
ftr-380	948	10	be	be	AUX
ftr-380	948	11	limited	limit	VERB
ftr-380	948	12	to	to	ADP
ftr-380	948	13	its	its	PRON
ftr-380	948	14	fair	fair	ADJ
ftr-380	948	15	market	market	NOUN
ftr-380	948	16	value	value	NOUN
ftr-380	948	17	immediately	immediately	ADV
ftr-380	948	18	after	after	ADP
ftr-380	948	19	the	the	DET
ftr-380	948	20	transaction	transaction	NOUN
ftr-380	948	21	.	.	PUNCT
ftr-380	949	1	this	this	DET
ftr-380	949	2	rule	rule	NOUN
ftr-380	949	3	is	be	AUX
ftr-380	949	4	applied	apply	VERB
ftr-380	949	5	on	on	ADP
ftr-380	949	6	a	a	DET
ftr-380	949	7	transferor	transferor	NOUN
ftr-380	949	8	-	-	PUNCT
ftr-380	949	9	by	by	ADP
ftr-380	949	10	-	-	PUNCT
ftr-380	949	11	transferor	transferor	NOUN
ftr-380	949	12	basis	basis	NOUN
ftr-380	949	13	.	.	PUNCT
ftr-380	950	1	0	0	NUM
ftr-380	951	1	section	section	NOUN
ftr-380	951	2	362(e)(2	362(e)(2	NOUN
ftr-380	951	3	)	)	PUNCT
ftr-380	951	4	prevents	prevent	VERB
ftr-380	951	5	taxpayers	taxpayer	NOUN
ftr-380	951	6	from	from	ADP
ftr-380	951	7	transmuting	transmute	VERB
ftr-380	951	8	a	a	DET
ftr-380	951	9	single	single	ADJ
ftr-380	951	10	economic	economic	ADJ
ftr-380	951	11	loss	loss	NOUN
ftr-380	951	12	into	into	ADP
ftr-380	951	13	two	two	NUM
ftr-380	951	14	(	(	PUNCT
ftr-380	951	15	or	or	CCONJ
ftr-380	951	16	more	more	ADJ
ftr-380	951	17	)	)	PUNCT
ftr-380	951	18	tax	tax	NOUN
ftr-380	951	19	losses	loss	NOUN
ftr-380	951	20	by	by	ADP
ftr-380	951	21	taking	take	VERB
ftr-380	951	22	advantage	advantage	NOUN
ftr-380	951	23	of	of	ADP
ftr-380	951	24	the	the	DET
ftr-380	951	25	dual	dual	ADJ
ftr-380	951	26	application	application	NOUN
ftr-380	951	27	of	of	ADP
ftr-380	951	28	the	the	DET
ftr-380	951	29	substituted	substitute	VERB
ftr-380	951	30	basis	basis	NOUN
ftr-380	951	31	rules	rule	NOUN
ftr-380	951	32	in	in	ADP
ftr-380	951	33	§	§	PROPN
ftr-380	951	34	358	358	NUM
ftr-380	951	35	for	for	ADP
ftr-380	951	36	stock	stock	NOUN
ftr-380	951	37	received	receive	VERB
ftr-380	951	38	in	in	ADP
ftr-380	951	39	a	a	DET
ftr-380	951	40	§	§	ADJ
ftr-380	951	41	351	351	NUM
ftr-380	951	42	transaction	transaction	NOUN
ftr-380	951	43	and	and	CCONJ
ftr-380	951	44	in	in	ADP
ftr-380	951	45	§	§	PROPN
ftr-380	951	46	362	362	NUM
ftr-380	951	47	for	for	ADP
ftr-380	951	48	assets	asset	NOUN
ftr-380	951	49	transferred	transfer	VERB
ftr-380	951	50	to	to	ADP
ftr-380	951	51	a	a	DET
ftr-380	951	52	corporation	corporation	NOUN
ftr-380	951	53	in	in	ADP
ftr-380	951	54	a	a	DET
ftr-380	951	55	§	§	ADJ
ftr-380	951	56	351	351	NUM
ftr-380	951	57	transaction	transaction	NOUN
ftr-380	951	58	.	.	PUNCT
ftr-380	952	1	if	if	SCONJ
ftr-380	952	2	the	the	DET
ftr-380	952	3	aggregate	aggregate	ADJ
ftr-380	952	4	basis	basis	NOUN
ftr-380	952	5	of	of	ADP
ftr-380	952	6	the	the	DET
ftr-380	952	7	property	property	NOUN
ftr-380	952	8	transferred	transfer	VERB
ftr-380	952	9	to	to	ADP
ftr-380	952	10	a	a	DET
ftr-380	952	11	corporation	corporation	NOUN
ftr-380	952	12	in	in	ADP
ftr-380	952	13	a	a	DET
ftr-380	952	14	§	§	PROPN
ftr-380	952	15	351	351	NUM
ftr-380	952	16	transaction	transaction	NOUN
ftr-380	952	17	exceeds	exceed	VERB
ftr-380	952	18	the	the	DET
ftr-380	952	19	aggregate	aggregate	ADJ
ftr-380	952	20	fair	fair	ADJ
ftr-380	952	21	market	market	NOUN
ftr-380	952	22	value	value	NOUN
ftr-380	952	23	,	,	PUNCT
ftr-380	952	24	the	the	DET
ftr-380	952	25	aggregate	aggregate	ADJ
ftr-380	952	26	basis	basis	NOUN
ftr-380	952	27	of	of	ADP
ftr-380	952	28	the	the	DET
ftr-380	952	29	property	property	NOUN
ftr-380	952	30	must	must	AUX
ftr-380	952	31	be	be	AUX
ftr-380	952	32	reduced	reduce	VERB
ftr-380	952	33	to	to	ADP
ftr-380	952	34	its	its	PRON
ftr-380	952	35	fair	fair	ADJ
ftr-380	952	36	market	market	NOUN
ftr-380	952	37	value	value	NOUN
ftr-380	952	38	.	.	PUNCT
ftr-380	953	1	thus	thus	ADV
ftr-380	953	2	,	,	PUNCT
ftr-380	953	3	for	for	ADP
ftr-380	953	4	example	example	NOUN
ftr-380	953	5	,	,	PUNCT
ftr-380	953	6	if	if	SCONJ
ftr-380	953	7	a	a	DET
ftr-380	953	8	transfers	transfer	NOUN
ftr-380	953	9	blackacre	blackacre	VERB
ftr-380	953	10	,	,	PUNCT
ftr-380	953	11	with	with	ADP
ftr-380	953	12	a	a	DET
ftr-380	953	13	basis	basis	NOUN
ftr-380	953	14	of	of	ADP
ftr-380	953	15	$	$	SYM
ftr-380	953	16	1,000	1,000	NUM
ftr-380	953	17	and	and	CCONJ
ftr-380	953	18	a	a	DET
ftr-380	953	19	fair	fair	ADJ
ftr-380	953	20	market	market	NOUN
ftr-380	953	21	value	value	NOUN
ftr-380	953	22	of	of	ADP
ftr-380	953	23	$	$	SYM
ftr-380	953	24	600	600	NUM
ftr-380	953	25	to	to	PART
ftr-380	953	26	newly	newly	ADV
ftr-380	953	27	formed	form	VERB
ftr-380	953	28	x	x	PUNCT
ftr-380	953	29	corporation	corporation	NOUN
ftr-380	953	30	in	in	ADP
ftr-380	953	31	exchange	exchange	NOUN
ftr-380	953	32	for	for	ADP
ftr-380	953	33	all	all	PRON
ftr-380	953	34	of	of	ADP
ftr-380	953	35	the	the	DET
ftr-380	953	36	x	x	PROPN
ftr-380	953	37	corporation	corporation	NOUN
ftr-380	953	38	stock	stock	NOUN
ftr-380	953	39	,	,	PUNCT
ftr-380	953	40	x	x	SYM
ftr-380	953	41	corporation	corporation	NOUN
ftr-380	953	42	's	's	PART
ftr-380	953	43	$	$	SYM
ftr-380	953	44	1,000	1,000	NUM
ftr-380	953	45	basis	basis	NOUN
ftr-380	953	46	in	in	ADP
ftr-380	953	47	blackacre	blackacre	NOUN
ftr-380	953	48	,	,	PUNCT
ftr-380	953	49	determined	determine	VERB
ftr-380	953	50	under	under	ADP
ftr-380	953	51	§	§	PROPN
ftr-380	953	52	362(a	362(a	PROPN
ftr-380	953	53	)	)	PUNCT
ftr-380	953	54	,	,	PUNCT
ftr-380	953	55	will	will	AUX
ftr-380	953	56	be	be	AUX
ftr-380	953	57	reduced	reduce	VERB
ftr-380	953	58	to	to	ADP
ftr-380	953	59	$	$	SYM
ftr-380	953	60	600	600	NUM
ftr-380	953	61	under	under	ADP
ftr-380	953	62	§	§	PROPN
ftr-380	953	63	362(e)(2	362(e)(2	NUM
ftr-380	953	64	)	)	PUNCT
ftr-380	953	65	.	.	PUNCT
ftr-380	954	1	*	*	PUNCT
ftr-380	954	2	geriatrics	geriatric	NOUN
ftr-380	954	3	should	should	AUX
ftr-380	954	4	consider	consider	VERB
ftr-380	954	5	making	make	VERB
ftr-380	954	6	an	an	DET
ftr-380	954	7	alternative	alternative	ADJ
ftr-380	954	8	election	election	NOUN
ftr-380	954	9	.	.	PUNCT
ftr-380	955	1	a	a	DET
ftr-380	955	2	and	and	CCONJ
ftr-380	955	3	x	x	ADP
ftr-380	955	4	corporation	corporation	NOUN
ftr-380	955	5	may	may	AUX
ftr-380	955	6	jointly	jointly	ADV
ftr-380	955	7	elect	elect	VERB
ftr-380	955	8	to	to	PART
ftr-380	955	9	reduce	reduce	VERB
ftr-380	955	10	a	a	PRON
ftr-380	955	11	's	's	PART
ftr-380	955	12	basis	basis	NOUN
ftr-380	955	13	in	in	ADP
ftr-380	955	14	the	the	DET
ftr-380	955	15	x	x	PROPN
ftr-380	955	16	corporation	corporation	NOUN
ftr-380	955	17	stock	stock	NOUN
ftr-380	955	18	,	,	PUNCT
ftr-380	955	19	which	which	PRON
ftr-380	955	20	is	be	AUX
ftr-380	955	21	otherwise	otherwise	ADV
ftr-380	955	22	an	an	DET
ftr-380	955	23	exchanged	exchange	VERB
ftr-380	955	24	basis	basis	NOUN
ftr-380	955	25	of	of	ADP
ftr-380	955	26	$	$	SYM
ftr-380	955	27	1,000	1,000	NUM
ftr-380	955	28	pursuant	pursuant	ADJ
ftr-380	955	29	to	to	ADP
ftr-380	955	30	§	§	PROPN
ftr-380	955	31	358	358	NUM
ftr-380	955	32	,	,	PUNCT
ftr-380	955	33	to	to	ADP
ftr-380	955	34	its	its	PRON
ftr-380	955	35	fair	fair	ADJ
ftr-380	955	36	market	market	NOUN
ftr-380	955	37	value	value	NOUN
ftr-380	955	38	[	[	X
ftr-380	955	39	presumably	presumably	ADV
ftr-380	955	40	$	$	SYM
ftr-380	955	41	600	600	NUM
ftr-380	955	42	]	]	PUNCT
ftr-380	955	43	,	,	PUNCT
ftr-380	955	44	with	with	ADP
ftr-380	955	45	the	the	DET
ftr-380	955	46	transferee	transferee	NOUN
ftr-380	955	47	,	,	PUNCT
ftr-380	955	48	x	x	SYM
ftr-380	955	49	corporation	corporation	NOUN
ftr-380	955	50	,	,	PUNCT
ftr-380	955	51	taking	take	VERB
ftr-380	955	52	a	a	DET
ftr-380	955	53	normal	normal	ADJ
ftr-380	955	54	transferred	transfer	VERB
ftr-380	955	55	basis	basis	NOUN
ftr-380	955	56	under	under	ADP
ftr-380	955	57	§	§	PROPN
ftr-380	955	58	362(a	362(a	PROPN
ftr-380	955	59	)	)	PUNCT
ftr-380	956	1	[	[	X
ftr-380	956	2	$	$	SYM
ftr-380	956	3	1,000	1,000	NUM
ftr-380	956	4	]	]	PUNCT
ftr-380	956	5	.	.	PUNCT
ftr-380	957	1	*	*	PUNCT
ftr-380	957	2	the	the	DET
ftr-380	957	3	operation	operation	NOUN
ftr-380	957	4	of	of	ADP
ftr-380	957	5	§	§	PROPN
ftr-380	957	6	362(e)(2	362(e)(2	NUM
ftr-380	957	7	)	)	PUNCT
ftr-380	957	8	is	be	AUX
ftr-380	957	9	more	more	ADV
ftr-380	957	10	complex	complex	ADJ
ftr-380	957	11	where	where	SCONJ
ftr-380	957	12	multiple	multiple	ADJ
ftr-380	957	13	assets	asset	NOUN
ftr-380	957	14	are	be	AUX
ftr-380	957	15	involved	involve	VERB
ftr-380	957	16	.	.	PUNCT
ftr-380	958	1	when	when	SCONJ
ftr-380	958	2	a	a	DET
ftr-380	958	3	transferor	transferor	NOUN
ftr-380	958	4	also	also	ADV
ftr-380	958	5	transfers	transfer	VERB
ftr-380	958	6	some	some	DET
ftr-380	958	7	appreciated	appreciated	ADJ
ftr-380	958	8	property	property	NOUN
ftr-380	958	9	to	to	ADP
ftr-380	958	10	the	the	DET
ftr-380	958	11	corporation	corporation	NOUN
ftr-380	958	12	,	,	PUNCT
ftr-380	958	13	§	§	PROPN
ftr-380	958	14	362(e)(2	362(e)(2	NUM
ftr-380	958	15	)	)	PUNCT
ftr-380	958	16	does	do	AUX
ftr-380	958	17	not	not	PART
ftr-380	958	18	necessarily	necessarily	ADV
ftr-380	958	19	result	result	VERB
ftr-380	958	20	in	in	ADP
ftr-380	958	21	the	the	DET
ftr-380	958	22	basis	basis	NOUN
ftr-380	958	23	of	of	ADP
ftr-380	958	24	every	every	DET
ftr-380	958	25	item	item	NOUN
ftr-380	958	26	of	of	ADP
ftr-380	958	27	loss	loss	NOUN
ftr-380	958	28	property	property	NOUN
ftr-380	958	29	being	be	AUX
ftr-380	958	30	reduced	reduce	VERB
ftr-380	958	31	to	to	ADP
ftr-380	958	32	its	its	PRON
ftr-380	958	33	fair	fair	ADJ
ftr-380	958	34	market	market	NOUN
ftr-380	958	35	value	value	NOUN
ftr-380	958	36	.	.	PUNCT
ftr-380	959	1	section	section	NOUN
ftr-380	959	2	362(e)(2)(a	362(e)(2)(a	NUM
ftr-380	959	3	)	)	PUNCT
ftr-380	959	4	requires	require	VERB
ftr-380	959	5	that	that	SCONJ
ftr-380	959	6	the	the	DET
ftr-380	959	7	aggregate	aggregate	ADJ
ftr-380	959	8	basis	basis	NOUN
ftr-380	959	9	of	of	ADP
ftr-380	959	10	the	the	DET
ftr-380	959	11	transferred	transfer	VERB
ftr-380	959	12	property	property	NOUN
ftr-380	959	13	be	be	AUX
ftr-380	959	14	reduced	reduce	VERB
ftr-380	959	15	by	by	ADP
ftr-380	959	16	the	the	DET
ftr-380	959	17	excess	excess	NOUN
ftr-380	959	18	of	of	ADP
ftr-380	959	19	the	the	DET
ftr-380	959	20	aggregate	aggregate	ADJ
ftr-380	959	21	basis	basis	NOUN
ftr-380	959	22	over	over	ADP
ftr-380	959	23	the	the	DET
ftr-380	959	24	aggregate	aggregate	ADJ
ftr-380	959	25	fair	fair	ADJ
ftr-380	959	26	market	market	NOUN
ftr-380	959	27	value	value	NOUN
ftr-380	959	28	,	,	PUNCT
ftr-380	959	29	and	and	CCONJ
ftr-380	960	1	§	§	PROPN
ftr-380	960	2	362(e)(2)(b	362(e)(2)(b	PROPN
ftr-380	960	3	)	)	PUNCT
ftr-380	960	4	requires	require	VERB
ftr-380	960	5	that	that	SCONJ
ftr-380	960	6	the	the	DET
ftr-380	960	7	aggregate	aggregate	ADJ
ftr-380	960	8	basis	basis	NOUN
ftr-380	960	9	reduction	reduction	NOUN
ftr-380	960	10	be	be	AUX
ftr-380	960	11	allocated	allocate	VERB
ftr-380	960	12	among	among	ADP
ftr-380	960	13	the	the	DET
ftr-380	960	14	transferred	transfer	VERB
ftr-380	960	15	properties	property	NOUN
ftr-380	960	16	in	in	ADP
ftr-380	960	17	proportion	proportion	NOUN
ftr-380	960	18	to	to	ADP
ftr-380	960	19	the	the	DET
ftr-380	960	20	built	build	VERB
ftr-380	960	21	-	-	PUNCT
ftr-380	960	22	in	in	ADP
ftr-380	960	23	losses	loss	NOUN
ftr-380	960	24	in	in	ADP
ftr-380	960	25	the	the	DET
ftr-380	960	26	properties	property	NOUN
ftr-380	960	27	before	before	ADP
ftr-380	960	28	taking	take	VERB
ftr-380	960	29	into	into	ADP
ftr-380	960	30	account	account	NOUN
ftr-380	960	31	§	§	PROPN
ftr-380	960	32	362(e)(2	362(e)(2	NUM
ftr-380	960	33	)	)	PUNCT
ftr-380	960	34	.	.	PUNCT
ftr-380	961	1	assume	assume	VERB
ftr-380	961	2	,	,	PUNCT
ftr-380	961	3	for	for	ADP
ftr-380	961	4	example	example	NOUN
ftr-380	961	5	,	,	PUNCT
ftr-380	961	6	that	that	SCONJ
ftr-380	961	7	b	b	NOUN
ftr-380	961	8	transferred	transfer	VERB
ftr-380	961	9	three	three	NUM
ftr-380	961	10	properties	property	NOUN
ftr-380	961	11	to	to	PART
ftr-380	961	12	newly	newly	ADV
ftr-380	961	13	formed	form	VERB
ftr-380	961	14	y	y	PROPN
ftr-380	961	15	corporation	corporation	NOUN
ftr-380	961	16	in	in	ADP
ftr-380	961	17	exchange	exchange	NOUN
ftr-380	961	18	for	for	ADP
ftr-380	961	19	all	all	PRON
ftr-380	961	20	of	of	ADP
ftr-380	961	21	the	the	DET
ftr-380	961	22	stock	stock	NOUN
ftr-380	961	23	:	:	PUNCT
ftr-380	961	24	a	a	DET
ftr-380	961	25	copyright	copyright	NOUN
ftr-380	961	26	,	,	PUNCT
ftr-380	961	27	fair	fair	ADJ
ftr-380	961	28	market	market	NOUN
ftr-380	961	29	value	value	NOUN
ftr-380	961	30	$	$	SYM
ftr-380	961	31	4,500	4,500	NUM
ftr-380	961	32	,	,	PUNCT
ftr-380	961	33	basis	basis	NOUN
ftr-380	961	34	$	$	SYM
ftr-380	961	35	3,000	3,000	NUM
ftr-380	961	36	;	;	PUNCT
ftr-380	961	37	land	land	NOUN
ftr-380	961	38	,	,	PUNCT
ftr-380	961	39	fair	fair	ADJ
ftr-380	961	40	market	market	NOUN
ftr-380	961	41	value	value	NOUN
ftr-380	961	42	$	$	SYM
ftr-380	961	43	7,000	7,000	NUM
ftr-380	961	44	,	,	PUNCT
ftr-380	961	45	basis	basis	NOUN
ftr-380	961	46	$	$	SYM
ftr-380	961	47	9,000	9,000	NUM
ftr-380	961	48	;	;	PUNCT
ftr-380	961	49	and	and	CCONJ
ftr-380	961	50	a	a	DET
ftr-380	961	51	machine	machine	NOUN
ftr-380	961	52	,	,	PUNCT
ftr-380	961	53	fair	fair	ADJ
ftr-380	961	54	market	market	NOUN
ftr-380	961	55	value	value	NOUN
ftr-380	961	56	$	$	SYM
ftr-380	961	57	4,000	4,000	NUM
ftr-380	961	58	,	,	PUNCT
ftr-380	961	59	basis	basis	NOUN
ftr-380	961	60	$	$	SYM
ftr-380	961	61	5,000	5,000	NUM
ftr-380	961	62	.	.	PUNCT
ftr-380	962	1	the	the	DET
ftr-380	962	2	aggregate	aggregate	ADJ
ftr-380	962	3	fair	fair	ADJ
ftr-380	962	4	market	market	NOUN
ftr-380	962	5	value	value	NOUN
ftr-380	962	6	of	of	ADP
ftr-380	962	7	the	the	DET
ftr-380	962	8	three	three	NUM
ftr-380	962	9	properties	property	NOUN
ftr-380	962	10	is	be	AUX
ftr-380	962	11	$	$	SYM
ftr-380	962	12	15,500	15,500	NUM
ftr-380	962	13	and	and	CCONJ
ftr-380	962	14	their	their	PRON
ftr-380	962	15	aggregate	aggregate	ADJ
ftr-380	962	16	basis	basis	NOUN
ftr-380	962	17	is	be	AUX
ftr-380	962	18	$	$	SYM
ftr-380	962	19	17,000	17,000	NUM
ftr-380	962	20	,	,	PUNCT
ftr-380	962	21	thus	thus	ADV
ftr-380	962	22	requiring	require	VERB
ftr-380	962	23	a	a	DET
ftr-380	962	24	basis	basis	NOUN
ftr-380	962	25	reduction	reduction	NOUN
ftr-380	962	26	of	of	ADP
ftr-380	962	27	$	$	SYM
ftr-380	962	28	1,500	1,500	NUM
ftr-380	962	29	(	(	PUNCT
ftr-380	962	30	$	$	SYM
ftr-380	962	31	17,000	17,000	NUM
ftr-380	962	32	$	$	SYM
ftr-380	962	33	15,500	15,500	NUM
ftr-380	962	34	)	)	PUNCT
ftr-380	962	35	with	with	ADP
ftr-380	962	36	respect	respect	NOUN
ftr-380	962	37	to	to	ADP
ftr-380	962	38	the	the	DET
ftr-380	962	39	land	land	NOUN
ftr-380	962	40	and	and	CCONJ
ftr-380	962	41	the	the	DET
ftr-380	962	42	machine	machine	NOUN
ftr-380	962	43	,	,	PUNCT
ftr-380	962	44	the	the	DET
ftr-380	962	45	two	two	NUM
ftr-380	962	46	properties	property	NOUN
ftr-380	962	47	with	with	ADP
ftr-380	962	48	a	a	DET
ftr-380	962	49	basis	basis	NOUN
ftr-380	962	50	that	that	PRON
ftr-380	962	51	exceeds	exceed	VERB
ftr-380	962	52	fair	fair	ADJ
ftr-380	962	53	market	market	NOUN
ftr-380	962	54	value	value	NOUN
ftr-380	962	55	.	.	PUNCT
ftr-380	963	1	the	the	DET
ftr-380	963	2	land	land	NOUN
ftr-380	963	3	has	have	VERB
ftr-380	963	4	a	a	DET
ftr-380	963	5	built	build	VERB
ftr-380	963	6	-	-	PUNCT
ftr-380	963	7	in	in	ADP
ftr-380	963	8	loss	loss	NOUN
ftr-380	963	9	of	of	ADP
ftr-380	963	10	$	$	SYM
ftr-380	963	11	2,000	2,000	NUM
ftr-380	963	12	and	and	CCONJ
ftr-380	963	13	the	the	DET
ftr-380	963	14	machine	machine	NOUN
ftr-380	963	15	has	have	VERB
ftr-380	963	16	a	a	DET
ftr-380	963	17	built	build	VERB
ftr-380	963	18	-	-	PUNCT
ftr-380	963	19	in	in	ADP
ftr-380	963	20	loss	loss	NOUN
ftr-380	963	21	of	of	ADP
ftr-380	963	22	$	$	SYM
ftr-380	963	23	1,000	1,000	NUM
ftr-380	963	24	.	.	PUNCT
ftr-380	964	1	the	the	DET
ftr-380	964	2	$	$	SYM
ftr-380	964	3	1,500	1,500	NUM
ftr-380	964	4	basis	basis	NOUN
ftr-380	964	5	[	[	X
ftr-380	964	6	vol	vol	NOUN
ftr-380	964	7	8	8	NUM
ftr-380	964	8	:	:	PUNCT
ftr-380	964	9	si	si	PROPN
ftr-380	964	10	recent	recent	ADJ
ftr-380	964	11	developments	development	NOUN
ftr-380	964	12	in	in	ADP
ftr-380	964	13	federal	federal	ADJ
ftr-380	964	14	income	income	NOUN
ftr-380	964	15	taxation	taxation	NOUN
ftr-380	964	16	reduction	reduction	NOUN
ftr-380	964	17	is	be	AUX
ftr-380	964	18	allocated	allocate	VERB
ftr-380	964	19	2/3	2/3	NUM
ftr-380	964	20	to	to	ADP
ftr-380	964	21	the	the	DET
ftr-380	964	22	land	land	NOUN
ftr-380	964	23	(	(	PUNCT
ftr-380	964	24	$	$	SYM
ftr-380	964	25	2000	2000	NUM
ftr-380	964	26	/	/	SYM
ftr-380	964	27	(	(	PUNCT
ftr-380	964	28	$	$	SYM
ftr-380	964	29	2,000	2,000	NUM
ftr-380	964	30	+	+	CCONJ
ftr-380	964	31	$	$	SYM
ftr-380	964	32	1,000	1,000	NUM
ftr-380	964	33	)	)	PUNCT
ftr-380	964	34	)	)	PUNCT
ftr-380	964	35	,	,	PUNCT
ftr-380	964	36	and	and	CCONJ
ftr-380	964	37	1/3	1/3	NUM
ftr-380	964	38	to	to	ADP
ftr-380	964	39	the	the	DET
ftr-380	964	40	machine	machine	NOUN
ftr-380	964	41	(	(	PUNCT
ftr-380	964	42	$	$	SYM
ftr-380	964	43	1000	1000	NUM
ftr-380	964	44	/	/	SYM
ftr-380	964	45	(	(	PUNCT
ftr-380	964	46	$	$	SYM
ftr-380	964	47	2,000	2,000	NUM
ftr-380	964	48	+	+	CCONJ
ftr-380	964	49	$	$	SYM
ftr-380	964	50	1,000	1,000	NUM
ftr-380	964	51	)	)	PUNCT
ftr-380	964	52	)	)	PUNCT
ftr-380	964	53	.	.	PUNCT
ftr-380	965	1	thus	thus	ADV
ftr-380	965	2	the	the	DET
ftr-380	965	3	basis	basis	NOUN
ftr-380	965	4	of	of	ADP
ftr-380	965	5	the	the	DET
ftr-380	965	6	land	land	NOUN
ftr-380	965	7	is	be	AUX
ftr-380	965	8	reduced	reduce	VERB
ftr-380	965	9	by	by	ADP
ftr-380	965	10	$	$	SYM
ftr-380	965	11	1,000	1,000	NUM
ftr-380	965	12	(	(	PUNCT
ftr-380	965	13	2/3	2/3	NUM
ftr-380	965	14	x	x	SYM
ftr-380	965	15	$	$	SYM
ftr-380	965	16	1,500	1,500	NUM
ftr-380	965	17	)	)	PUNCT
ftr-380	965	18	,	,	PUNCT
ftr-380	965	19	from	from	ADP
ftr-380	965	20	$	$	SYM
ftr-380	965	21	9,000	9,000	NUM
ftr-380	965	22	to	to	PART
ftr-380	965	23	$	$	SYM
ftr-380	965	24	8,000	8,000	NUM
ftr-380	965	25	,	,	PUNCT
ftr-380	965	26	leaving	leave	VERB
ftr-380	965	27	an	an	DET
ftr-380	965	28	unrealized	unrealized	ADJ
ftr-380	965	29	loss	loss	NOUN
ftr-380	965	30	of	of	ADP
ftr-380	965	31	$	$	SYM
ftr-380	965	32	1,000	1,000	NUM
ftr-380	965	33	(	(	PUNCT
ftr-380	965	34	$	$	SYM
ftr-380	965	35	8,000	8,000	NUM
ftr-380	965	36	basis	basis	NOUN
ftr-380	965	37	$	$	SYM
ftr-380	965	38	7,000	7,000	NUM
ftr-380	965	39	fair	fair	ADJ
ftr-380	965	40	market	market	NOUN
ftr-380	965	41	value	value	NOUN
ftr-380	965	42	)	)	PUNCT
ftr-380	965	43	inherent	inherent	ADJ
ftr-380	965	44	in	in	ADP
ftr-380	965	45	the	the	DET
ftr-380	965	46	land	land	NOUN
ftr-380	965	47	and	and	CCONJ
ftr-380	965	48	the	the	DET
ftr-380	965	49	basis	basis	NOUN
ftr-380	965	50	of	of	ADP
ftr-380	965	51	the	the	DET
ftr-380	965	52	machine	machine	NOUN
ftr-380	965	53	is	be	AUX
ftr-380	965	54	reduced	reduce	VERB
ftr-380	965	55	by	by	ADP
ftr-380	965	56	$	$	SYM
ftr-380	965	57	500	500	NUM
ftr-380	965	58	(	(	PUNCT
ftr-380	965	59	1/3	1/3	NUM
ftr-380	965	60	x	x	SYM
ftr-380	965	61	$	$	SYM
ftr-380	965	62	1,500	1,500	NUM
ftr-380	965	63	)	)	PUNCT
ftr-380	965	64	,	,	PUNCT
ftr-380	965	65	from	from	ADP
ftr-380	965	66	$	$	SYM
ftr-380	965	67	5,000	5,000	NUM
ftr-380	965	68	to	to	PART
ftr-380	965	69	$	$	SYM
ftr-380	965	70	4,500	4,500	NUM
ftr-380	965	71	,	,	PUNCT
ftr-380	965	72	leaving	leave	VERB
ftr-380	965	73	an	an	DET
ftr-380	965	74	unrealized	unrealized	ADJ
ftr-380	965	75	loss	loss	NOUN
ftr-380	965	76	of	of	ADP
ftr-380	965	77	$	$	SYM
ftr-380	965	78	500	500	NUM
ftr-380	965	79	(	(	PUNCT
ftr-380	965	80	$	$	SYM
ftr-380	965	81	4,500	4,500	NUM
ftr-380	965	82	basis	basis	NOUN
ftr-380	965	83	$	$	SYM
ftr-380	965	84	4,000	4,000	NUM
ftr-380	965	85	fair	fair	ADJ
ftr-380	965	86	market	market	NOUN
ftr-380	965	87	value	value	NOUN
ftr-380	965	88	)	)	PUNCT
ftr-380	965	89	inherent	inherent	ADJ
ftr-380	965	90	in	in	ADP
ftr-380	965	91	the	the	DET
ftr-380	965	92	land	land	NOUN
ftr-380	965	93	.	.	PUNCT
ftr-380	966	1	a.	a.	NOUN
ftr-380	966	2	notice	notice	PROPN
ftr-380	966	3	2005	2005	NUM
ftr-380	966	4	-	-	SYM
ftr-380	966	5	70	70	NUM
ftr-380	966	6	,	,	PUNCT
ftr-380	966	7	2005	2005	NUM
ftr-380	966	8	-	-	SYM
ftr-380	966	9	41	41	NUM
ftr-380	966	10	i.r.b	i.r.b	NOUN
ftr-380	966	11	.	.	PUNCT
ftr-380	967	1	694	694	NUM
ftr-380	967	2	.	.	PUNCT
ftr-380	968	1	(	(	PUNCT
ftr-380	968	2	9/12/05	9/12/05	NUM
ftr-380	968	3	)	)	PUNCT
ftr-380	968	4	.	.	PUNCT
ftr-380	969	1	interim	interim	ADJ
ftr-380	969	2	guidance	guidance	NOUN
ftr-380	969	3	on	on	ADP
ftr-380	969	4	making	make	VERB
ftr-380	969	5	§	§	PROPN
ftr-380	969	6	362(e)(2)(c	362(e)(2)(c	NUM
ftr-380	969	7	)	)	PUNCT
ftr-380	969	8	elections	election	NOUN
ftr-380	969	9	to	to	PART
ftr-380	969	10	reduce	reduce	VERB
ftr-380	969	11	to	to	ADP
ftr-380	969	12	fair	fair	ADJ
ftr-380	969	13	market	market	NOUN
ftr-380	969	14	value	value	NOUN
ftr-380	969	15	a	a	DET
ftr-380	969	16	transferor	transferor	NOUN
ftr-380	969	17	's	's	PART
ftr-380	969	18	basis	basis	NOUN
ftr-380	969	19	in	in	ADP
ftr-380	969	20	stock	stock	NOUN
ftr-380	969	21	received	receive	VERB
ftr-380	969	22	in	in	ADP
ftr-380	969	23	exchange	exchange	NOUN
ftr-380	969	24	for	for	ADP
ftr-380	969	25	loss	loss	NOUN
ftr-380	969	26	property	property	NOUN
ftr-380	969	27	.	.	PUNCT
ftr-380	970	1	2	2	X
ftr-380	970	2	.	.	X
ftr-380	970	3	net	net	ADJ
ftr-380	970	4	value	value	NOUN
ftr-380	970	5	requirement	requirement	NOUN
ftr-380	970	6	in	in	ADP
ftr-380	970	7	§	§	PROPN
ftr-380	970	8	351	351	NUM
ftr-380	970	9	transfers	transfer	NOUN
ftr-380	970	10	.	.	PUNCT
ftr-380	971	1	see	see	VERB
ftr-380	971	2	vi.c	vi.c	NOUN
ftr-380	971	3	.	.	PUNCT
ftr-380	972	1	,	,	PUNCT
ftr-380	972	2	below	below	ADV
ftr-380	972	3	.	.	PUNCT
ftr-380	973	1	proposed	propose	VERB
ftr-380	973	2	amendments	amendment	NOUN
ftr-380	973	3	to	to	ADP
ftr-380	973	4	reg	reg	NOUN
ftr-380	973	5	.	.	PUNCT
ftr-380	974	1	§	§	PROPN
ftr-380	974	2	1.351	1.351	NUM
ftr-380	974	3	-	-	SYM
ftr-380	974	4	1	1	NUM
ftr-380	974	5	would	would	AUX
ftr-380	974	6	add	add	VERB
ftr-380	974	7	a	a	DET
ftr-380	974	8	requirement	requirement	NOUN
ftr-380	974	9	that	that	SCONJ
ftr-380	974	10	there	there	PRON
ftr-380	974	11	be	be	VERB
ftr-380	974	12	both	both	PRON
ftr-380	974	13	(	(	PUNCT
ftr-380	974	14	1	1	X
ftr-380	974	15	)	)	PUNCT
ftr-380	974	16	a	a	DET
ftr-380	974	17	contribution	contribution	NOUN
ftr-380	974	18	of	of	ADP
ftr-380	974	19	net	net	ADJ
ftr-380	974	20	value	value	NOUN
ftr-380	974	21	and	and	CCONJ
ftr-380	974	22	(	(	PUNCT
ftr-380	974	23	2	2	X
ftr-380	974	24	)	)	PUNCT
ftr-380	974	25	a	a	DET
ftr-380	974	26	receipt	receipt	NOUN
ftr-380	974	27	of	of	ADP
ftr-380	974	28	net	net	ADJ
ftr-380	974	29	value	value	NOUN
ftr-380	974	30	as	as	ADP
ftr-380	974	31	a	a	DET
ftr-380	974	32	prerequisite	prerequisite	NOUN
ftr-380	974	33	for	for	SCONJ
ftr-380	974	34	§	§	PROPN
ftr-380	974	35	351	351	NUM
ftr-380	974	36	to	to	PART
ftr-380	974	37	apply	apply	VERB
ftr-380	974	38	.	.	PUNCT
ftr-380	975	1	prop	prop	NOUN
ftr-380	975	2	.	.	PUNCT
ftr-380	976	1	reg	reg	PROPN
ftr-380	976	2	.	.	PUNCT
ftr-380	977	1	§	§	PROPN
ftr-380	977	2	1.351l(a)(1)(iii)(a	1.351l(a)(1)(iii)(a	NUM
ftr-380	977	3	)	)	PUNCT
ftr-380	977	4	would	would	AUX
ftr-380	977	5	provide	provide	VERB
ftr-380	977	6	that	that	SCONJ
ftr-380	977	7	stock	stock	NOUN
ftr-380	977	8	will	will	AUX
ftr-380	977	9	not	not	PART
ftr-380	977	10	be	be	AUX
ftr-380	977	11	treated	treat	VERB
ftr-380	977	12	as	as	SCONJ
ftr-380	977	13	issued	issue	VERB
ftr-380	977	14	for	for	ADP
ftr-380	977	15	property	property	NOUN
ftr-380	977	16	if	if	SCONJ
ftr-380	977	17	either	either	CCONJ
ftr-380	977	18	(	(	PUNCT
ftr-380	977	19	1	1	X
ftr-380	977	20	)	)	PUNCT
ftr-380	977	21	the	the	DET
ftr-380	977	22	fair	fair	ADJ
ftr-380	977	23	market	market	NOUN
ftr-380	977	24	value	value	NOUN
ftr-380	977	25	of	of	ADP
ftr-380	977	26	the	the	DET
ftr-380	977	27	transferred	transfer	VERB
ftr-380	977	28	property	property	NOUN
ftr-380	977	29	does	do	AUX
ftr-380	977	30	not	not	PART
ftr-380	977	31	exceed	exceed	VERB
ftr-380	977	32	the	the	DET
ftr-380	977	33	sum	sum	NOUN
ftr-380	977	34	of	of	ADP
ftr-380	977	35	the	the	DET
ftr-380	977	36	amount	amount	NOUN
ftr-380	977	37	of	of	ADP
ftr-380	977	38	liabilities	liability	NOUN
ftr-380	977	39	of	of	ADP
ftr-380	977	40	the	the	DET
ftr-380	977	41	transferor	transferor	NOUN
ftr-380	977	42	that	that	PRON
ftr-380	977	43	are	be	AUX
ftr-380	977	44	assumed	assume	VERB
ftr-380	977	45	by	by	ADP
ftr-380	977	46	the	the	DET
ftr-380	977	47	transferee	transferee	NOUN
ftr-380	977	48	in	in	ADP
ftr-380	977	49	connection	connection	NOUN
ftr-380	977	50	with	with	ADP
ftr-380	977	51	the	the	DET
ftr-380	977	52	transfer	transfer	NOUN
ftr-380	977	53	and	and	CCONJ
ftr-380	977	54	the	the	DET
ftr-380	977	55	amount	amount	NOUN
ftr-380	977	56	of	of	ADP
ftr-380	977	57	any	any	DET
ftr-380	977	58	money	money	NOUN
ftr-380	977	59	and	and	CCONJ
ftr-380	977	60	the	the	DET
ftr-380	977	61	fair	fair	ADJ
ftr-380	977	62	market	market	NOUN
ftr-380	977	63	value	value	NOUN
ftr-380	977	64	of	of	ADP
ftr-380	977	65	any	any	DET
ftr-380	977	66	other	other	ADJ
ftr-380	977	67	property	property	NOUN
ftr-380	977	68	(	(	PUNCT
ftr-380	977	69	other	other	ADJ
ftr-380	977	70	than	than	ADP
ftr-380	977	71	stock	stock	NOUN
ftr-380	977	72	permitted	permit	VERB
ftr-380	977	73	to	to	PART
ftr-380	977	74	be	be	AUX
ftr-380	977	75	received	receive	VERB
ftr-380	977	76	under	under	ADP
ftr-380	977	77	§	§	PROPN
ftr-380	977	78	351(a	351(a	PROPN
ftr-380	977	79	)	)	PUNCT
ftr-380	977	80	without	without	ADP
ftr-380	977	81	the	the	DET
ftr-380	977	82	recognition	recognition	NOUN
ftr-380	977	83	of	of	ADP
ftr-380	977	84	gain	gain	NOUN
ftr-380	977	85	)	)	PUNCT
ftr-380	977	86	received	receive	VERB
ftr-380	977	87	by	by	ADP
ftr-380	977	88	the	the	DET
ftr-380	977	89	transferor	transferor	NOUN
ftr-380	977	90	in	in	ADP
ftr-380	977	91	connection	connection	NOUN
ftr-380	977	92	with	with	ADP
ftr-380	977	93	the	the	DET
ftr-380	977	94	transfer	transfer	NOUN
ftr-380	977	95	,	,	PUNCT
ftr-380	977	96	or	or	CCONJ
ftr-380	977	97	(	(	PUNCT
ftr-380	977	98	2	2	X
ftr-380	977	99	)	)	PUNCT
ftr-380	977	100	the	the	DET
ftr-380	977	101	fair	fair	ADJ
ftr-380	977	102	market	market	NOUN
ftr-380	977	103	value	value	NOUN
ftr-380	977	104	of	of	ADP
ftr-380	977	105	the	the	DET
ftr-380	977	106	assets	asset	NOUN
ftr-380	977	107	of	of	ADP
ftr-380	977	108	the	the	DET
ftr-380	977	109	transferee	transferee	NOUN
ftr-380	977	110	does	do	AUX
ftr-380	977	111	not	not	PART
ftr-380	977	112	exceed	exceed	VERB
ftr-380	977	113	the	the	DET
ftr-380	977	114	amount	amount	NOUN
ftr-380	977	115	of	of	ADP
ftr-380	977	116	its	its	PRON
ftr-380	977	117	liabilities	liability	NOUN
ftr-380	977	118	immediately	immediately	ADV
ftr-380	977	119	after	after	ADP
ftr-380	977	120	the	the	DET
ftr-380	977	121	transfer	transfer	NOUN
ftr-380	977	122	.	.	PUNCT
ftr-380	978	1	prop	prop	NOUN
ftr-380	978	2	.	.	PUNCT
ftr-380	979	1	reg	reg	PROPN
ftr-380	979	2	.	.	PUNCT
ftr-380	980	1	§	§	PROPN
ftr-380	980	2	1.351	1.351	NUM
ftr-380	980	3	-	-	SYM
ftr-380	980	4	1(a)(2	1(a)(2	NUM
ftr-380	980	5	)	)	PUNCT
ftr-380	980	6	,	,	PUNCT
ftr-380	980	7	ex	ex	NOUN
ftr-380	980	8	.	.	NOUN
ftr-380	980	9	4	4	NUM
ftr-380	980	10	,	,	PUNCT
ftr-380	980	11	illustrates	illustrate	VERB
ftr-380	980	12	the	the	DET
ftr-380	980	13	rule	rule	NOUN
ftr-380	980	14	by	by	ADP
ftr-380	980	15	concluding	conclude	VERB
ftr-380	980	16	that	that	SCONJ
ftr-380	980	17	a	a	DET
ftr-380	980	18	transfer	transfer	NOUN
ftr-380	980	19	of	of	ADP
ftr-380	980	20	real	real	ADJ
ftr-380	980	21	property	property	NOUN
ftr-380	980	22	encumbered	encumber	VERB
ftr-380	980	23	by	by	ADP
ftr-380	980	24	a	a	DET
ftr-380	980	25	nonrecourse	nonrecourse	NOUN
ftr-380	980	26	mortgage	mortgage	NOUN
ftr-380	980	27	in	in	ADP
ftr-380	980	28	excess	excess	NOUN
ftr-380	980	29	of	of	ADP
ftr-380	980	30	the	the	DET
ftr-380	980	31	property	property	NOUN
ftr-380	980	32	's	's	PART
ftr-380	980	33	fair	fair	ADJ
ftr-380	980	34	market	market	NOUN
ftr-380	980	35	value	value	NOUN
ftr-380	980	36	to	to	ADP
ftr-380	980	37	a	a	DET
ftr-380	980	38	wholly	wholly	ADV
ftr-380	980	39	owned	own	VERB
ftr-380	980	40	corporation	corporation	NOUN
ftr-380	980	41	,	,	PUNCT
ftr-380	980	42	which	which	PRON
ftr-380	980	43	remains	remain	VERB
ftr-380	980	44	solvent	solvent	ADJ
ftr-380	980	45	after	after	ADP
ftr-380	980	46	the	the	DET
ftr-380	980	47	transaction	transaction	NOUN
ftr-380	980	48	,	,	PUNCT
ftr-380	980	49	in	in	ADP
ftr-380	980	50	exchange	exchange	NOUN
ftr-380	980	51	for	for	ADP
ftr-380	980	52	additional	additional	ADJ
ftr-380	980	53	stock	stock	NOUN
ftr-380	980	54	is	be	AUX
ftr-380	980	55	not	not	PART
ftr-380	980	56	subject	subject	ADJ
ftr-380	980	57	to	to	ADP
ftr-380	980	58	§	§	PROPN
ftr-380	980	59	351	351	NUM
ftr-380	980	60	.	.	PUNCT
ftr-380	981	1	although	although	SCONJ
ftr-380	981	2	the	the	DET
ftr-380	981	3	example	example	NOUN
ftr-380	981	4	does	do	AUX
ftr-380	981	5	not	not	PART
ftr-380	981	6	recharacterize	recharacterize	VERB
ftr-380	981	7	the	the	DET
ftr-380	981	8	transaction	transaction	NOUN
ftr-380	981	9	,	,	PUNCT
ftr-380	981	10	it	it	PRON
ftr-380	981	11	presumably	presumably	ADV
ftr-380	981	12	is	be	AUX
ftr-380	981	13	a	a	DET
ftr-380	981	14	sale	sale	NOUN
ftr-380	981	15	on	on	ADP
ftr-380	981	16	which	which	DET
ftr-380	981	17	gain	gain	NOUN
ftr-380	981	18	must	must	AUX
ftr-380	981	19	be	be	AUX
ftr-380	981	20	recognized	recognize	VERB
ftr-380	981	21	and	and	CCONJ
ftr-380	981	22	which	which	PRON
ftr-380	981	23	gives	give	VERB
ftr-380	981	24	rise	rise	NOUN
ftr-380	981	25	to	to	ADP
ftr-380	981	26	a	a	DET
ftr-380	981	27	purchase	purchase	NOUN
ftr-380	981	28	price	price	NOUN
ftr-380	981	29	basis	basis	NOUN
ftr-380	981	30	under	under	ADP
ftr-380	981	31	§	§	PROPN
ftr-380	981	32	1012	1012	NUM
ftr-380	981	33	for	for	ADP
ftr-380	981	34	the	the	DET
ftr-380	981	35	corporation	corporation	NOUN
ftr-380	981	36	.	.	PUNCT
ftr-380	982	1	loss	loss	NOUN
ftr-380	982	2	recognition	recognition	NOUN
ftr-380	982	3	would	would	AUX
ftr-380	982	4	be	be	AUX
ftr-380	982	5	subject	subject	ADJ
ftr-380	982	6	to	to	ADP
ftr-380	982	7	possible	possible	ADJ
ftr-380	982	8	disallowance	disallowance	NOUN
ftr-380	982	9	under	under	ADP
ftr-380	982	10	§	§	PROPN
ftr-380	982	11	267	267	NUM
ftr-380	982	12	.	.	NOUN
ftr-380	983	1	3	3	X
ftr-380	983	2	.	.	X
ftr-380	984	1	the	the	DET
ftr-380	984	2	member	member	NOUN
ftr-380	984	3	of	of	ADP
ftr-380	984	4	a	a	DET
ftr-380	984	5	single	single	ADJ
ftr-380	984	6	-	-	PUNCT
ftr-380	984	7	member	member	NOUN
ftr-380	984	8	llc	llc	NOUN
ftr-380	984	9	that	that	PRON
ftr-380	984	10	operated	operate	VERB
ftr-380	984	11	a	a	DET
ftr-380	984	12	nursing	nursing	NOUN
ftr-380	984	13	home	home	NOUN
ftr-380	984	14	is	be	AUX
ftr-380	984	15	individually	individually	ADV
ftr-380	984	16	liable	liable	ADJ
ftr-380	984	17	for	for	ADP
ftr-380	984	18	the	the	DET
ftr-380	984	19	company	company	NOUN
ftr-380	984	20	's	's	PART
ftr-380	984	21	failure	failure	NOUN
ftr-380	984	22	to	to	PART
ftr-380	984	23	pay	pay	VERB
ftr-380	984	24	withholding	withholding	NOUN
ftr-380	984	25	and	and	CCONJ
ftr-380	984	26	fica	fica	PROPN
ftr-380	984	27	taxes	taxis	NOUN
ftr-380	984	28	because	because	SCONJ
ftr-380	984	29	he	he	PRON
ftr-380	984	30	failed	fail	VERB
ftr-380	984	31	to	to	PART
ftr-380	984	32	check	check	VERB
ftr-380	984	33	the	the	DET
ftr-380	984	34	box	box	NOUN
ftr-380	984	35	,	,	PUNCT
ftr-380	984	36	so	so	ADV
ftr-380	984	37	the	the	DET
ftr-380	984	38	tax	tax	NOUN
ftr-380	984	39	liability	liability	NOUN
ftr-380	984	40	was	be	AUX
ftr-380	984	41	that	that	PRON
ftr-380	984	42	of	of	ADP
ftr-380	984	43	a	a	DET
ftr-380	984	44	disregarded	disregarded	ADJ
ftr-380	984	45	entity	entity	NOUN
ftr-380	984	46	.	.	PUNCT
ftr-380	985	1	in	in	ADP
ftr-380	985	2	the	the	DET
ftr-380	985	3	process	process	NOUN
ftr-380	985	4	,	,	PUNCT
ftr-380	985	5	the	the	DET
ftr-380	985	6	"	"	PUNCT
ftr-380	985	7	check	check	VERB
ftr-380	985	8	-	-	PUNCT
ftr-380	985	9	the	the	DET
ftr-380	985	10	-	-	PUNCT
ftr-380	985	11	box	box	NOUN
ftr-380	985	12	"	"	PUNCT
ftr-380	985	13	regulations	regulation	NOUN
ftr-380	985	14	were	be	AUX
ftr-380	985	15	held	hold	VERB
ftr-380	985	16	valid	valid	ADJ
ftr-380	985	17	.	.	PUNCT
ftr-380	986	1	littriello	littriello	PROPN
ftr-380	986	2	v.	v.	ADP
ftr-380	986	3	united	united	PROPN
ftr-380	986	4	states	states	PROPN
ftr-380	986	5	,	,	PUNCT
ftr-380	986	6	2005	2005	NUM
ftr-380	986	7	-	-	SYM
ftr-380	986	8	1	1	NUM
ftr-380	986	9	u.s.t.c	u.s.t.c	PROPN
ftr-380	986	10	.	.	PROPN
ftr-380	987	1	50,385	50,385	NUM
ftr-380	987	2	(	(	PUNCT
ftr-380	987	3	w.d	w.d	PROPN
ftr-380	987	4	.	.	PROPN
ftr-380	987	5	ky	ky	PROPN
ftr-380	987	6	.	.	PUNCT
ftr-380	988	1	5/18/05	5/18/05	NUM
ftr-380	988	2	)	)	PUNCT
ftr-380	988	3	.	.	PUNCT
ftr-380	989	1	the	the	DET
ftr-380	989	2	court	court	NOUN
ftr-380	989	3	held	hold	VERB
ftr-380	989	4	that	that	SCONJ
ftr-380	989	5	the	the	DET
ftr-380	989	6	"	"	PUNCT
ftr-380	989	7	check	check	VERB
ftr-380	989	8	-	-	PUNCT
ftr-380	989	9	the	the	DET
ftr-380	989	10	-	-	PUNCT
ftr-380	989	11	box	box	NOUN
ftr-380	989	12	"	"	PUNCT
ftr-380	989	13	regulations	regulation	NOUN
ftr-380	989	14	of	of	ADP
ftr-380	989	15	reg	reg	NOUN
ftr-380	989	16	.	.	PUNCT
ftr-380	990	1	301.7701	301.7701	NUM
ftr-380	990	2	-	-	SYM
ftr-380	990	3	1	1	NUM
ftr-380	990	4	through	through	ADP
ftr-380	990	5	-3	-3	PUNCT
ftr-380	990	6	were	be	AUX
ftr-380	990	7	valid	valid	ADJ
ftr-380	990	8	,	,	PUNCT
ftr-380	990	9	and	and	CCONJ
ftr-380	990	10	found	find	VERB
ftr-380	990	11	the	the	DET
ftr-380	990	12	sole	sole	ADJ
ftr-380	990	13	member	member	NOUN
ftr-380	990	14	of	of	ADP
ftr-380	990	15	a	a	DET
ftr-380	990	16	single	single	ADJ
ftr-380	990	17	-	-	PUNCT
ftr-380	990	18	member	member	NOUN
ftr-380	990	19	llc	llc	NOUN
ftr-380	990	20	that	that	PRON
ftr-380	990	21	did	do	AUX
ftr-380	990	22	not	not	PART
ftr-380	990	23	elect	elect	VERB
ftr-380	990	24	to	to	PART
ftr-380	990	25	be	be	AUX
ftr-380	990	26	treated	treat	VERB
ftr-380	990	27	as	as	ADP
ftr-380	990	28	a	a	DET
ftr-380	990	29	corporation	corporation	NOUN
ftr-380	990	30	liable	liable	ADJ
ftr-380	990	31	for	for	ADP
ftr-380	990	32	unpaid	unpaid	ADJ
ftr-380	990	33	withholding	withholding	NOUN
ftr-380	990	34	and	and	CCONJ
ftr-380	990	35	fica	fica	PROPN
ftr-380	990	36	taxes	taxis	NOUN
ftr-380	990	37	,	,	PUNCT
ftr-380	990	38	2006	2006	NUM
ftr-380	990	39	.	.	PUNCT
ftr-380	990	40	]	]	PUNCT
ftr-380	991	1	florida	florida	PROPN
ftr-380	991	2	tax	tax	PROPN
ftr-380	991	3	review	review	NOUN
ftr-380	991	4	because	because	SCONJ
ftr-380	991	5	the	the	DET
ftr-380	991	6	llc	llc	NOUN
ftr-380	991	7	is	be	AUX
ftr-380	991	8	considered	consider	VERB
ftr-380	991	9	a	a	DET
ftr-380	991	10	disregarded	disregarded	ADJ
ftr-380	991	11	entity	entity	NOUN
ftr-380	991	12	for	for	ADP
ftr-380	991	13	federal	federal	ADJ
ftr-380	991	14	tax	tax	NOUN
ftr-380	991	15	purposes	purpose	NOUN
ftr-380	991	16	.	.	PUNCT
ftr-380	992	1	judge	judge	NOUN
ftr-380	992	2	heyburn	heyburn	PROPN
ftr-380	992	3	granted	grant	VERB
ftr-380	992	4	summary	summary	NOUN
ftr-380	992	5	judgment	judgment	NOUN
ftr-380	992	6	and	and	CCONJ
ftr-380	992	7	rejected	reject	VERB
ftr-380	992	8	littriello	littriello	NOUN
ftr-380	992	9	's	's	PART
ftr-380	992	10	argument	argument	NOUN
ftr-380	992	11	that	that	SCONJ
ftr-380	992	12	§	§	PROPN
ftr-380	992	13	6672	6672	NUM
ftr-380	992	14	was	be	AUX
ftr-380	992	15	the	the	DET
ftr-380	992	16	government	government	NOUN
ftr-380	992	17	's	's	PART
ftr-380	992	18	sole	sole	ADJ
ftr-380	992	19	recourse	recourse	NOUN
ftr-380	992	20	because	because	SCONJ
ftr-380	992	21	the	the	DET
ftr-380	992	22	irs	irs	PROPN
ftr-380	992	23	imposed	impose	VERB
ftr-380	992	24	liability	liability	NOUN
ftr-380	992	25	upon	upon	SCONJ
ftr-380	992	26	him	he	PRON
ftr-380	992	27	as	as	ADP
ftr-380	992	28	the	the	DET
ftr-380	992	29	owner	owner	NOUN
ftr-380	992	30	of	of	ADP
ftr-380	992	31	a	a	DET
ftr-380	992	32	sole	sole	ADJ
ftr-380	992	33	proprietorship	proprietorship	NOUN
ftr-380	992	34	.	.	PUNCT
ftr-380	993	1	a.	a.	PROPN
ftr-380	993	2	united	united	PROPN
ftr-380	993	3	states	states	PROPN
ftr-380	993	4	1	1	NUM
ftr-380	993	5	,	,	PUNCT
ftr-380	993	6	professor	professor	NOUN
ftr-380	993	7	gregg	gregg	PROPN
ftr-380	993	8	polsky	polsky	PROPN
ftr-380	993	9	0	0	NUM
ftr-380	993	10	.	.	PUNCT
ftr-380	993	11	same	same	ADJ
ftr-380	993	12	decision	decision	NOUN
ftr-380	993	13	on	on	ADP
ftr-380	993	14	motion	motion	NOUN
ftr-380	993	15	for	for	ADP
ftr-380	993	16	reconsideration	reconsideration	NOUN
ftr-380	993	17	,	,	PUNCT
ftr-380	993	18	96	96	NUM
ftr-380	993	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	993	20	2005	2005	NUM
ftr-380	993	21	-	-	SYM
ftr-380	993	22	5764	5764	NUM
ftr-380	993	23	(	(	PUNCT
ftr-380	993	24	8/3/05	8/3/05	NUM
ftr-380	993	25	):	):	PUNCT
ftr-380	993	26	plaintiff	plaintiff	NOUN
ftr-380	993	27	has	have	AUX
ftr-380	993	28	moved	move	VERB
ftr-380	993	29	to	to	PART
ftr-380	993	30	reconsider	reconsider	VERB
ftr-380	993	31	the	the	DET
ftr-380	993	32	court	court	NOUN
ftr-380	993	33	's	's	PART
ftr-380	993	34	memorandum	memorandum	NOUN
ftr-380	993	35	opinion	opinion	NOUN
ftr-380	993	36	and	and	CCONJ
ftr-380	993	37	its	its	PRON
ftr-380	993	38	order	order	NOUN
ftr-380	993	39	dated	date	VERB
ftr-380	993	40	may	may	PROPN
ftr-380	993	41	18	18	NUM
ftr-380	993	42	,	,	PUNCT
ftr-380	993	43	2005	2005	NUM
ftr-380	993	44	,	,	PUNCT
ftr-380	993	45	on	on	ADP
ftr-380	993	46	the	the	DET
ftr-380	993	47	grounds	ground	NOUN
ftr-380	993	48	that	that	SCONJ
ftr-380	993	49	the	the	DET
ftr-380	993	50	check	check	VERB
ftr-380	993	51	-	-	PUNCT
ftr-380	993	52	the	the	DET
ftr-380	993	53	-	-	PUNCT
ftr-380	993	54	box	box	NOUN
ftr-380	993	55	regulations	regulation	NOUN
ftr-380	993	56	are	be	AUX
ftr-380	993	57	invalid	invalid	ADJ
ftr-380	993	58	under	under	ADP
ftr-380	993	59	morrissey	morrissey	PROPN
ftr-380	993	60	v.	v.	PROPN
ftr-380	993	61	commissioner	commissioner	PROPN
ftr-380	993	62	,	,	PUNCT
ftr-380	993	63	296	296	NUM
ftr-380	993	64	u.s	u.s	PROPN
ftr-380	993	65	.	.	PROPN
ftr-380	993	66	344	344	NUM
ftr-380	993	67	,	,	PUNCT
ftr-380	993	68	80	80	NUM
ftr-380	993	69	l.	l.	PROPN
ftr-380	993	70	ed	ed	NOUN
ftr-380	993	71	.	.	PROPN
ftr-380	993	72	263	263	NUM
ftr-380	993	73	,	,	PUNCT
ftr-380	993	74	56	56	NUM
ftr-380	993	75	s.	s.	PROPN
ftr-380	993	76	ct	ct	PROPN
ftr-380	993	77	.	.	PROPN
ftr-380	993	78	289	289	NUM
ftr-380	993	79	,	,	PUNCT
ftr-380	993	80	1936	1936	NUM
ftr-380	993	81	-	-	SYM
ftr-380	993	82	1	1	NUM
ftr-380	993	83	c.b	c.b	PROPN
ftr-380	993	84	.	.	PROPN
ftr-380	993	85	264	264	NUM
ftr-380	993	86	(	(	PUNCT
ftr-380	993	87	1935	1935	NUM
ftr-380	993	88	)	)	PUNCT
ftr-380	993	89	as	as	SCONJ
ftr-380	993	90	argued	argue	VERB
ftr-380	993	91	in	in	ADP
ftr-380	993	92	a	a	DET
ftr-380	993	93	law	law	NOUN
ftr-380	993	94	review	review	NOUN
ftr-380	993	95	article	article	NOUN
ftr-380	993	96	by	by	ADP
ftr-380	993	97	professor	professor	PROPN
ftr-380	993	98	gregg	gregg	PROPN
ftr-380	993	99	d.	d.	PROPN
ftr-380	993	100	polsky	polsky	PROPN
ftr-380	993	101	of	of	ADP
ftr-380	993	102	the	the	DET
ftr-380	993	103	university	university	PROPN
ftr-380	993	104	of	of	ADP
ftr-380	993	105	minnesota	minnesota	PROPN
ftr-380	993	106	law	law	PROPN
ftr-380	993	107	school	school	NOUN
ftr-380	993	108	.	.	PUNCT
ftr-380	994	1	polsky	polsky	PROPN
ftr-380	994	2	,	,	PUNCT
ftr-380	994	3	"	"	PUNCT
ftr-380	994	4	can	can	AUX
ftr-380	994	5	treasury	treasury	PROPN
ftr-380	994	6	overrule	overrule	VERB
ftr-380	994	7	the	the	DET
ftr-380	994	8	supreme	supreme	PROPN
ftr-380	994	9	court	court	PROPN
ftr-380	994	10	?	?	PUNCT
ftr-380	995	1	,	,	PUNCT
ftr-380	995	2	"	"	PUNCT
ftr-380	995	3	84	84	NUM
ftr-380	995	4	bu	bu	PROPN
ftr-380	995	5	.	.	PUNCT
ftr-380	995	6	l.	l.	PROPN
ftr-380	995	7	rev	rev	PROPN
ftr-380	995	8	.	.	PROPN
ftr-380	995	9	185	185	NUM
ftr-380	995	10	(	(	PUNCT
ftr-380	995	11	2004	2004	NUM
ftr-380	995	12	)	)	PUNCT
ftr-380	995	13	.	.	PUNCT
ftr-380	996	1	thus	thus	ADV
ftr-380	996	2	,	,	PUNCT
ftr-380	996	3	this	this	DET
ftr-380	996	4	motion	motion	NOUN
ftr-380	996	5	states	state	VERB
ftr-380	996	6	new	new	ADJ
ftr-380	996	7	grounds	ground	NOUN
ftr-380	996	8	for	for	ADP
ftr-380	996	9	plaintiff	plaintiff	NOUN
ftr-380	996	10	's	's	PART
ftr-380	996	11	relief	relief	NOUN
ftr-380	996	12	.	.	PUNCT
ftr-380	997	1	the	the	DET
ftr-380	997	2	court	court	NOUN
ftr-380	997	3	will	will	AUX
ftr-380	997	4	consider	consider	VERB
ftr-380	997	5	the	the	DET
ftr-380	997	6	argument	argument	NOUN
ftr-380	997	7	even	even	ADV
ftr-380	997	8	though	though	SCONJ
ftr-380	997	9	it	it	PRON
ftr-380	997	10	amounts	amount	VERB
ftr-380	997	11	to	to	ADP
ftr-380	997	12	a	a	DET
ftr-380	997	13	renewed	renew	VERB
ftr-380	997	14	motion	motion	NOUN
ftr-380	997	15	rather	rather	ADV
ftr-380	997	16	than	than	ADP
ftr-380	997	17	a	a	DET
ftr-380	997	18	true	true	ADJ
ftr-380	997	19	reconsideration	reconsideration	NOUN
ftr-380	997	20	.	.	PUNCT
ftr-380	998	1	when	when	SCONJ
ftr-380	998	2	confronted	confront	VERB
ftr-380	998	3	with	with	ADP
ftr-380	998	4	the	the	DET
ftr-380	998	5	question	question	NOUN
ftr-380	998	6	posed	pose	VERB
ftr-380	998	7	by	by	ADP
ftr-380	998	8	professor	professor	NOUN
ftr-380	998	9	polsky	polsky	NOUN
ftr-380	998	10	's	's	PART
ftr-380	998	11	title	title	NOUN
ftr-380	998	12	,	,	PUNCT
ftr-380	998	13	one	one	PRON
ftr-380	998	14	would	would	AUX
ftr-380	998	15	naturally	naturally	ADV
ftr-380	998	16	answer	answer	VERB
ftr-380	998	17	,	,	PUNCT
ftr-380	998	18	"	"	PUNCT
ftr-380	998	19	no	no	INTJ
ftr-380	998	20	.	.	PUNCT
ftr-380	998	21	"	"	PUNCT
ftr-380	999	1	however	however	ADV
ftr-380	999	2	,	,	PUNCT
ftr-380	999	3	that	that	PRON
ftr-380	999	4	is	be	AUX
ftr-380	999	5	not	not	PART
ftr-380	999	6	precisely	precisely	ADV
ftr-380	999	7	the	the	DET
ftr-380	999	8	question	question	NOUN
ftr-380	999	9	before	before	ADP
ftr-380	999	10	this	this	DET
ftr-380	999	11	court	court	NOUN
ftr-380	999	12	nor	nor	CCONJ
ftr-380	999	13	can	can	AUX
ftr-380	999	14	it	it	PRON
ftr-380	999	15	be	be	AUX
ftr-380	999	16	fairly	fairly	ADV
ftr-380	999	17	said	say	VERB
ftr-380	999	18	that	that	SCONJ
ftr-380	999	19	treasury	treasury	PROPN
ftr-380	999	20	's	's	PART
ftr-380	999	21	check	check	NOUN
ftr-380	999	22	-	-	PUNCT
ftr-380	999	23	the	the	DET
ftr-380	999	24	-	-	PUNCT
ftr-380	999	25	box	box	NOUN
ftr-380	999	26	regulations	regulation	NOUN
ftr-380	999	27	have	have	VERB
ftr-380	999	28	such	such	DET
ftr-380	999	29	an	an	DET
ftr-380	999	30	effect	effect	NOUN
ftr-380	999	31	.	.	PUNCT
ftr-380	1000	1	the	the	DET
ftr-380	1000	2	court	court	NOUN
ftr-380	1000	3	has	have	AUX
ftr-380	1000	4	reviewed	review	VERB
ftr-380	1000	5	morrissey	morrissey	NOUN
ftr-380	1000	6	in	in	ADP
ftr-380	1000	7	its	its	PRON
ftr-380	1000	8	proper	proper	ADJ
ftr-380	1000	9	context	context	NOUN
ftr-380	1000	10	and	and	CCONJ
ftr-380	1000	11	does	do	AUX
ftr-380	1000	12	not	not	PART
ftr-380	1000	13	find	find	VERB
ftr-380	1000	14	that	that	SCONJ
ftr-380	1000	15	it	it	PRON
ftr-380	1000	16	requires	require	VERB
ftr-380	1000	17	invalidating	invalidate	VERB
ftr-380	1000	18	the	the	DET
ftr-380	1000	19	check	check	VERB
ftr-380	1000	20	-	-	PUNCT
ftr-380	1000	21	the	the	DET
ftr-380	1000	22	-	-	PUNCT
ftr-380	1000	23	box	box	NOUN
ftr-380	1000	24	regulations	regulation	NOUN
ftr-380	1000	25	.	.	PUNCT
ftr-380	1001	1	certainly	certainly	ADV
ftr-380	1001	2	,	,	PUNCT
ftr-380	1001	3	the	the	DET
ftr-380	1001	4	check	check	VERB
ftr-380	1001	5	-	-	PUNCT
ftr-380	1001	6	the	the	DET
ftr-380	1001	7	-	-	PUNCT
ftr-380	1001	8	box	box	NOUN
ftr-380	1001	9	regulations	regulation	NOUN
ftr-380	1001	10	are	be	AUX
ftr-380	1001	11	the	the	DET
ftr-380	1001	12	subject	subject	NOUN
ftr-380	1001	13	of	of	ADP
ftr-380	1001	14	academic	academic	ADJ
ftr-380	1001	15	and	and	CCONJ
ftr-380	1001	16	theoretical	theoretical	ADJ
ftr-380	1001	17	questioning	questioning	NOUN
ftr-380	1001	18	.	.	PUNCT
ftr-380	1002	1	professor	professor	NOUN
ftr-380	1002	2	polsky	polsky	PROPN
ftr-380	1002	3	has	have	AUX
ftr-380	1002	4	proposed	propose	VERB
ftr-380	1002	5	that	that	SCONJ
ftr-380	1002	6	the	the	DET
ftr-380	1002	7	treasury	treasury	NOUN
ftr-380	1002	8	has	have	AUX
ftr-380	1002	9	gone	go	VERB
ftr-380	1002	10	too	too	ADV
ftr-380	1002	11	far	far	ADV
ftr-380	1002	12	in	in	ADP
ftr-380	1002	13	adopting	adopt	VERB
ftr-380	1002	14	regulations	regulation	NOUN
ftr-380	1002	15	concerning	concern	VERB
ftr-380	1002	16	corporations	corporation	NOUN
ftr-380	1002	17	and	and	CCONJ
ftr-380	1002	18	other	other	ADJ
ftr-380	1002	19	associations	association	NOUN
ftr-380	1002	20	.	.	PUNCT
ftr-380	1003	1	however	however	ADV
ftr-380	1003	2	,	,	PUNCT
ftr-380	1003	3	it	it	PRON
ftr-380	1003	4	is	be	AUX
ftr-380	1003	5	a	a	DET
ftr-380	1003	6	theory	theory	NOUN
ftr-380	1003	7	only	only	ADV
ftr-380	1003	8	that	that	SCONJ
ftr-380	1003	9	the	the	DET
ftr-380	1003	10	check	check	VERB
ftr-380	1003	11	-	-	PUNCT
ftr-380	1003	12	the	the	DET
ftr-380	1003	13	-	-	PUNCT
ftr-380	1003	14	box	box	NOUN
ftr-380	1003	15	regulations	regulation	NOUN
ftr-380	1003	16	violate	violate	VERB
ftr-380	1003	17	the	the	DET
ftr-380	1003	18	internal	internal	ADJ
ftr-380	1003	19	revenue	revenue	NOUN
ftr-380	1003	20	code	code	NOUN
ftr-380	1003	21	definitions	definition	NOUN
ftr-380	1003	22	because	because	SCONJ
ftr-380	1003	23	those	those	DET
ftr-380	1003	24	definitions	definition	NOUN
ftr-380	1003	25	were	be	AUX
ftr-380	1003	26	made	make	VERB
ftr-380	1003	27	in	in	ADP
ftr-380	1003	28	effect	effect	NOUN
ftr-380	1003	29	permanent	permanent	ADJ
ftr-380	1003	30	by	by	ADP
ftr-380	1003	31	morrissey	morrissey	PROPN
ftr-380	1003	32	.	.	PUNCT
ftr-380	1004	1	the	the	DET
ftr-380	1004	2	court	court	NOUN
ftr-380	1004	3	does	do	AUX
ftr-380	1004	4	not	not	PART
ftr-380	1004	5	believe	believe	VERB
ftr-380	1004	6	that	that	SCONJ
ftr-380	1004	7	morrissey	morrissey	PROPN
ftr-380	1004	8	forever	forever	ADV
ftr-380	1004	9	incorporated	incorporate	VERB
ftr-380	1004	10	in	in	ADP
ftr-380	1004	11	all	all	DET
ftr-380	1004	12	future	future	ADJ
ftr-380	1004	13	treasury	treasury	NOUN
ftr-380	1004	14	regulations	regulation	NOUN
ftr-380	1004	15	a	a	DET
ftr-380	1004	16	particular	particular	ADJ
ftr-380	1004	17	definition	definition	NOUN
ftr-380	1004	18	of	of	ADP
ftr-380	1004	19	an	an	DET
ftr-380	1004	20	"	"	PUNCT
ftr-380	1004	21	association	association	NOUN
ftr-380	1004	22	.	.	PUNCT
ftr-380	1004	23	"	"	PUNCT
ftr-380	1005	1	b.	b.	PROPN
ftr-380	1005	2	distributions	distribution	NOUN
ftr-380	1005	3	and	and	CCONJ
ftr-380	1005	4	redemptions	redemption	NOUN
ftr-380	1005	5	1	1	NUM
ftr-380	1005	6	.	.	PUNCT
ftr-380	1005	7	pushing	push	VERB
ftr-380	1005	8	the	the	DET
ftr-380	1005	9	envelope	envelope	NOUN
ftr-380	1005	10	on	on	ADP
ftr-380	1005	11	complete	complete	ADJ
ftr-380	1005	12	termination	termination	NOUN
ftr-380	1005	13	.	.	PUNCT
ftr-380	1006	1	hurst	hurst	PROPN
ftr-380	1006	2	v.	v.	PROPN
ftr-380	1006	3	commissioner	commissioner	PROPN
ftr-380	1006	4	,	,	PUNCT
ftr-380	1006	5	124	124	NUM
ftr-380	1006	6	t.c	t.c	PROPN
ftr-380	1006	7	.	.	PROPN
ftr-380	1006	8	16	16	NUM
ftr-380	1006	9	(	(	PUNCT
ftr-380	1006	10	2/3/05	2/3/05	NUM
ftr-380	1006	11	)	)	PUNCT
ftr-380	1006	12	.	.	PUNCT
ftr-380	1007	1	this	this	DET
ftr-380	1007	2	case	case	NOUN
ftr-380	1007	3	illustrates	illustrate	VERB
ftr-380	1007	4	that	that	SCONJ
ftr-380	1007	5	the	the	DET
ftr-380	1007	6	[	[	X
ftr-380	1007	7	vol	vol	NOUN
ftr-380	1007	8	.	.	PUNCT
ftr-380	1007	9	8	8	NUM
ftr-380	1007	10	:	:	PUNCT
ftr-380	1007	11	si	si	PROPN
ftr-380	1007	12	recent	recent	ADJ
ftr-380	1007	13	developments	development	NOUN
ftr-380	1007	14	in	in	ADP
ftr-380	1007	15	federal	federal	ADJ
ftr-380	1007	16	income	income	NOUN
ftr-380	1007	17	taxation	taxation	NOUN
ftr-380	1007	18	"	"	PUNCT
ftr-380	1007	19	prohibited	prohibit	VERB
ftr-380	1007	20	interest	interest	NOUN
ftr-380	1007	21	"	"	PUNCT
ftr-380	1007	22	test	test	NOUN
ftr-380	1007	23	is	be	AUX
ftr-380	1007	24	based	base	VERB
ftr-380	1007	25	on	on	ADP
ftr-380	1007	26	a	a	DET
ftr-380	1007	27	formalistic	formalistic	ADJ
ftr-380	1007	28	analysis	analysis	NOUN
ftr-380	1007	29	rather	rather	ADV
ftr-380	1007	30	than	than	ADP
ftr-380	1007	31	the	the	DET
ftr-380	1007	32	totality	totality	NOUN
ftr-380	1007	33	of	of	ADP
ftr-380	1007	34	the	the	DET
ftr-380	1007	35	circumstances	circumstance	NOUN
ftr-380	1007	36	.	.	PUNCT
ftr-380	1008	1	all	all	PRON
ftr-380	1008	2	of	of	ADP
ftr-380	1008	3	the	the	DET
ftr-380	1008	4	taxpayer	taxpayer	NOUN
ftr-380	1008	5	's	's	PART
ftr-380	1008	6	stock	stock	NOUN
ftr-380	1008	7	in	in	ADP
ftr-380	1008	8	a	a	DET
ftr-380	1008	9	corporation	corporation	NOUN
ftr-380	1008	10	(	(	PUNCT
ftr-380	1008	11	hmi	hmi	PROPN
ftr-380	1008	12	)	)	PUNCT
ftr-380	1008	13	in	in	ADP
ftr-380	1008	14	which	which	PRON
ftr-380	1008	15	his	his	PRON
ftr-380	1008	16	son	son	NOUN
ftr-380	1008	17	continued	continue	VERB
ftr-380	1008	18	as	as	ADP
ftr-380	1008	19	a	a	DET
ftr-380	1008	20	51	51	NUM
ftr-380	1008	21	percent	percent	NOUN
ftr-380	1008	22	shareholder	shareholder	NOUN
ftr-380	1008	23	was	be	AUX
ftr-380	1008	24	redeemed	redeem	VERB
ftr-380	1008	25	for	for	ADP
ftr-380	1008	26	$	$	SYM
ftr-380	1008	27	2.5	2.5	NUM
ftr-380	1008	28	million	million	NUM
ftr-380	1008	29	dollars	dollar	NOUN
ftr-380	1008	30	payable	payable	ADJ
ftr-380	1008	31	quarterly	quarterly	ADV
ftr-380	1008	32	,	,	PUNCT
ftr-380	1008	33	with	with	ADP
ftr-380	1008	34	8	8	NUM
ftr-380	1008	35	percent	percent	NOUN
ftr-380	1008	36	interest	interest	NOUN
ftr-380	1008	37	,	,	PUNCT
ftr-380	1008	38	over	over	ADP
ftr-380	1008	39	fifteen	fifteen	NUM
ftr-380	1008	40	years	year	NOUN
ftr-380	1008	41	.	.	PUNCT
ftr-380	1009	1	the	the	DET
ftr-380	1009	2	payment	payment	NOUN
ftr-380	1009	3	obligation	obligation	NOUN
ftr-380	1009	4	was	be	AUX
ftr-380	1009	5	represented	represent	VERB
ftr-380	1009	6	by	by	ADP
ftr-380	1009	7	a	a	DET
ftr-380	1009	8	promissory	promissory	ADJ
ftr-380	1009	9	note	note	NOUN
ftr-380	1009	10	that	that	PRON
ftr-380	1009	11	was	be	AUX
ftr-380	1009	12	secured	secure	VERB
ftr-380	1009	13	by	by	ADP
ftr-380	1009	14	all	all	PRON
ftr-380	1009	15	of	of	ADP
ftr-380	1009	16	the	the	DET
ftr-380	1009	17	corporation	corporation	NOUN
ftr-380	1009	18	's	's	PART
ftr-380	1009	19	assets	asset	NOUN
ftr-380	1009	20	,	,	PUNCT
ftr-380	1009	21	as	as	ADV
ftr-380	1009	22	well	well	ADV
ftr-380	1009	23	as	as	ADP
ftr-380	1009	24	by	by	ADP
ftr-380	1009	25	a	a	DET
ftr-380	1009	26	crosscollateralization	crosscollateralization	NOUN
ftr-380	1009	27	pledge	pledge	NOUN
ftr-380	1009	28	of	of	ADP
ftr-380	1009	29	the	the	DET
ftr-380	1009	30	son	son	NOUN
ftr-380	1009	31	's	's	PART
ftr-380	1009	32	stock	stock	NOUN
ftr-380	1009	33	and	and	CCONJ
ftr-380	1009	34	the	the	DET
ftr-380	1009	35	stock	stock	NOUN
ftr-380	1009	36	of	of	ADP
ftr-380	1009	37	the	the	DET
ftr-380	1009	38	unrelated	unrelated	ADJ
ftr-380	1009	39	shareholders	shareholder	NOUN
ftr-380	1009	40	.	.	PUNCT
ftr-380	1010	1	in	in	ADP
ftr-380	1010	2	addition	addition	NOUN
ftr-380	1010	3	,	,	PUNCT
ftr-380	1010	4	hmi	hmi	PROPN
ftr-380	1010	5	entered	enter	VERB
ftr-380	1010	6	into	into	ADP
ftr-380	1010	7	a	a	DET
ftr-380	1010	8	ten	ten	NUM
ftr-380	1010	9	-	-	PUNCT
ftr-380	1010	10	year	year	NOUN
ftr-380	1010	11	employment	employment	NOUN
ftr-380	1010	12	contract	contract	NOUN
ftr-380	1010	13	with	with	ADP
ftr-380	1010	14	the	the	DET
ftr-380	1010	15	redeemed	redeem	VERB
ftr-380	1010	16	shareholder	shareholder	NOUN
ftr-380	1010	17	's	's	PART
ftr-380	1010	18	wife	wife	NOUN
ftr-380	1010	19	,	,	PUNCT
ftr-380	1010	20	who	who	PRON
ftr-380	1010	21	personally	personally	ADV
ftr-380	1010	22	had	have	AUX
ftr-380	1010	23	not	not	PART
ftr-380	1010	24	owned	own	VERB
ftr-380	1010	25	any	any	DET
ftr-380	1010	26	stock	stock	NOUN
ftr-380	1010	27	,	,	PUNCT
ftr-380	1010	28	giving	give	VERB
ftr-380	1010	29	her	she	PRON
ftr-380	1010	30	a	a	DET
ftr-380	1010	31	small	small	ADJ
ftr-380	1010	32	salary	salary	NOUN
ftr-380	1010	33	and	and	CCONJ
ftr-380	1010	34	fringe	fringe	NOUN
ftr-380	1010	35	benefits	benefit	NOUN
ftr-380	1010	36	,	,	PUNCT
ftr-380	1010	37	including	include	VERB
ftr-380	1010	38	medical	medical	ADJ
ftr-380	1010	39	insurance	insurance	NOUN
ftr-380	1010	40	,	,	PUNCT
ftr-380	1010	41	and	and	CCONJ
ftr-380	1010	42	pursuant	pursuant	ADJ
ftr-380	1010	43	to	to	ADP
ftr-380	1010	44	which	which	PRON
ftr-380	1010	45	she	she	PRON
ftr-380	1010	46	performed	perform	VERB
ftr-380	1010	47	"	"	PUNCT
ftr-380	1010	48	various	various	ADJ
ftr-380	1010	49	administrative	administrative	ADJ
ftr-380	1010	50	and	and	CCONJ
ftr-380	1010	51	clerical	clerical	ADJ
ftr-380	1010	52	tasks	task	NOUN
ftr-380	1010	53	.	.	PUNCT
ftr-380	1010	54	"	"	PUNCT
ftr-380	1011	1	finally	finally	ADV
ftr-380	1011	2	,	,	PUNCT
ftr-380	1011	3	at	at	ADP
ftr-380	1011	4	time	time	NOUN
ftr-380	1011	5	of	of	ADP
ftr-380	1011	6	the	the	DET
ftr-380	1011	7	redemption	redemption	NOUN
ftr-380	1011	8	the	the	DET
ftr-380	1011	9	corporation	corporation	NOUN
ftr-380	1011	10	signed	sign	VERB
ftr-380	1011	11	a	a	DET
ftr-380	1011	12	new	new	ADJ
ftr-380	1011	13	lease	lease	NOUN
ftr-380	1011	14	on	on	ADP
ftr-380	1011	15	the	the	DET
ftr-380	1011	16	building	building	NOUN
ftr-380	1011	17	owned	own	VERB
ftr-380	1011	18	by	by	ADP
ftr-380	1011	19	the	the	DET
ftr-380	1011	20	redeemed	redeem	VERB
ftr-380	1011	21	shareholder	shareholder	NOUN
ftr-380	1011	22	,	,	PUNCT
ftr-380	1011	23	in	in	ADP
ftr-380	1011	24	which	which	PRON
ftr-380	1011	25	it	it	PRON
ftr-380	1011	26	conducted	conduct	VERB
ftr-380	1011	27	its	its	PRON
ftr-380	1011	28	business	business	NOUN
ftr-380	1011	29	,	,	PUNCT
ftr-380	1011	30	pursuant	pursuant	ADJ
ftr-380	1011	31	to	to	ADP
ftr-380	1011	32	which	which	PRON
ftr-380	1011	33	it	it	PRON
ftr-380	1011	34	paid	pay	VERB
ftr-380	1011	35	rent	rent	NOUN
ftr-380	1011	36	of	of	ADP
ftr-380	1011	37	$	$	SYM
ftr-380	1011	38	8,500	8,500	NUM
ftr-380	1011	39	per	per	ADP
ftr-380	1011	40	month	month	NOUN
ftr-380	1011	41	,	,	PUNCT
ftr-380	1011	42	adjusted	adjust	VERB
ftr-380	1011	43	for	for	ADP
ftr-380	1011	44	inflation	inflation	NOUN
ftr-380	1011	45	.	.	PUNCT
ftr-380	1012	1	although	although	SCONJ
ftr-380	1012	2	the	the	DET
ftr-380	1012	3	commissioner	commissioner	NOUN
ftr-380	1012	4	"	"	PUNCT
ftr-380	1012	5	acknowledg[ed	acknowledg[ed	PROPN
ftr-380	1012	6	]	]	PUNCT
ftr-380	1012	7	that	that	SCONJ
ftr-380	1012	8	each	each	DET
ftr-380	1012	9	relationship	relationship	NOUN
ftr-380	1012	10	between	between	ADP
ftr-380	1012	11	the	the	DET
ftr-380	1012	12	hursts	hurst	NOUN
ftr-380	1012	13	and	and	CCONJ
ftr-380	1012	14	their	their	PRON
ftr-380	1012	15	old	old	ADJ
ftr-380	1012	16	company	company	NOUN
ftr-380	1012	17	creditor	creditor	NOUN
ftr-380	1012	18	under	under	ADP
ftr-380	1012	19	the	the	DET
ftr-380	1012	20	notes	note	NOUN
ftr-380	1012	21	,	,	PUNCT
ftr-380	1012	22	landlord	landlord	NOUN
ftr-380	1012	23	under	under	ADP
ftr-380	1012	24	the	the	DET
ftr-380	1012	25	lease	lease	NOUN
ftr-380	1012	26	,	,	PUNCT
ftr-380	1012	27	employment	employment	NOUN
ftr-380	1012	28	of	of	ADP
ftr-380	1012	29	a	a	DET
ftr-380	1012	30	non	non	ADJ
ftr-380	1012	31	-	-	ADJ
ftr-380	1012	32	owning	owning	ADJ
ftr-380	1012	33	family	family	NOUN
ftr-380	1012	34	member	member	NOUN
ftr-380	1012	35	passes	pass	VERB
ftr-380	1012	36	muster	muster	ADJ
ftr-380	1012	37	,	,	PUNCT
ftr-380	1012	38	he	he	PRON
ftr-380	1012	39	argue[d	argue[d	VERB
ftr-380	1012	40	]	]	PUNCT
ftr-380	1012	41	that	that	SCONJ
ftr-380	1012	42	the	the	DET
ftr-380	1012	43	total	total	ADJ
ftr-380	1012	44	number	number	NOUN
ftr-380	1012	45	of	of	ADP
ftr-380	1012	46	related	related	ADJ
ftr-380	1012	47	obligations	obligation	NOUN
ftr-380	1012	48	resulting	result	VERB
ftr-380	1012	49	from	from	ADP
ftr-380	1012	50	the	the	DET
ftr-380	1012	51	transaction	transaction	NOUN
ftr-380	1012	52	gave	give	VERB
ftr-380	1012	53	the	the	DET
ftr-380	1012	54	hursts	hurst	NOUN
ftr-380	1012	55	a	a	DET
ftr-380	1012	56	prohibited	prohibit	VERB
ftr-380	1012	57	interest	interest	NOUN
ftr-380	1012	58	in	in	ADP
ftr-380	1012	59	the	the	DET
ftr-380	1012	60	corporation	corporation	NOUN
ftr-380	1012	61	by	by	ADP
ftr-380	1012	62	giving	give	VERB
ftr-380	1012	63	richard	richard	PROPN
ftr-380	1012	64	hurst	hurst	PROPN
ftr-380	1012	65	a	a	DET
ftr-380	1012	66	financial	financial	ADJ
ftr-380	1012	67	stake	stake	NOUN
ftr-380	1012	68	in	in	ADP
ftr-380	1012	69	the	the	DET
ftr-380	1012	70	company	company	NOUN
ftr-380	1012	71	's	's	PART
ftr-380	1012	72	continued	continue	VERB
ftr-380	1012	73	success	success	NOUN
ftr-380	1012	74	.	.	PUNCT
ftr-380	1012	75	"	"	PUNCT
ftr-380	1013	1	the	the	DET
ftr-380	1013	2	tax	tax	NOUN
ftr-380	1013	3	court	court	NOUN
ftr-380	1013	4	(	(	PUNCT
ftr-380	1013	5	judge	judge	NOUN
ftr-380	1013	6	holmes	holme	NOUN
ftr-380	1013	7	)	)	PUNCT
ftr-380	1013	8	rejected	reject	VERB
ftr-380	1013	9	this	this	DET
ftr-380	1013	10	"	"	PUNCT
ftr-380	1013	11	holistic	holistic	ADJ
ftr-380	1013	12	view	view	NOUN
ftr-380	1013	13	,	,	PUNCT
ftr-380	1013	14	"	"	PUNCT
ftr-380	1013	15	examining	examine	VERB
ftr-380	1013	16	each	each	DET
ftr-380	1013	17	obligation	obligation	NOUN
ftr-380	1013	18	in	in	ADP
ftr-380	1013	19	turn	turn	NOUN
ftr-380	1013	20	.	.	PUNCT
ftr-380	1014	1	the	the	DET
ftr-380	1014	2	court	court	NOUN
ftr-380	1014	3	first	first	ADV
ftr-380	1014	4	addressed	address	VERB
ftr-380	1014	5	the	the	DET
ftr-380	1014	6	terms	term	NOUN
ftr-380	1014	7	of	of	ADP
ftr-380	1014	8	the	the	DET
ftr-380	1014	9	promissory	promissory	NOUN
ftr-380	1014	10	notes	note	NOUN
ftr-380	1014	11	:	:	PUNCT
ftr-380	1014	12	neither	neither	CCONJ
ftr-380	1014	13	the	the	DET
ftr-380	1014	14	amount	amount	NOUN
ftr-380	1014	15	nor	nor	CCONJ
ftr-380	1014	16	the	the	DET
ftr-380	1014	17	timing	timing	NOUN
ftr-380	1014	18	of	of	ADP
ftr-380	1014	19	payments	payment	NOUN
ftr-380	1014	20	was	be	AUX
ftr-380	1014	21	tied	tie	VERB
ftr-380	1014	22	to	to	ADP
ftr-380	1014	23	the	the	DET
ftr-380	1014	24	financial	financial	ADJ
ftr-380	1014	25	performance	performance	NOUN
ftr-380	1014	26	of	of	ADP
ftr-380	1014	27	hmi	hmi	PROPN
ftr-380	1014	28	.	.	PUNCT
ftr-380	1015	1	although	although	SCONJ
ftr-380	1015	2	the	the	DET
ftr-380	1015	3	notes	note	NOUN
ftr-380	1015	4	were	be	AUX
ftr-380	1015	5	subordinate	subordinate	ADJ
ftr-380	1015	6	to	to	ADP
ftr-380	1015	7	hmi	hmi	PROPN
ftr-380	1015	8	's	's	PART
ftr-380	1015	9	obligation	obligation	NOUN
ftr-380	1015	10	to	to	ADP
ftr-380	1015	11	its	its	PRON
ftr-380	1015	12	bank	bank	NOUN
ftr-380	1015	13	,	,	PUNCT
ftr-380	1015	14	they	they	PRON
ftr-380	1015	15	were	be	AUX
ftr-380	1015	16	not	not	PART
ftr-380	1015	17	subordinate	subordinate	ADJ
ftr-380	1015	18	to	to	ADP
ftr-380	1015	19	general	general	ADJ
ftr-380	1015	20	creditors	creditor	NOUN
ftr-380	1015	21	,	,	PUNCT
ftr-380	1015	22	nor	nor	CCONJ
ftr-380	1015	23	was	be	AUX
ftr-380	1015	24	the	the	DET
ftr-380	1015	25	amount	amount	NOUN
ftr-380	1015	26	or	or	CCONJ
ftr-380	1015	27	certainty	certainty	NOUN
ftr-380	1015	28	of	of	ADP
ftr-380	1015	29	the	the	DET
ftr-380	1015	30	payments	payment	NOUN
ftr-380	1015	31	under	under	ADP
ftr-380	1015	32	them	they	PRON
ftr-380	1015	33	dependent	dependent	ADJ
ftr-380	1015	34	on	on	ADP
ftr-380	1015	35	hmi	hmi	PROPN
ftr-380	1015	36	's	's	PART
ftr-380	1015	37	earnings	earning	NOUN
ftr-380	1015	38	.	.	PUNCT
ftr-380	1015	39	.	.	PUNCT
ftr-380	1015	40	.	.	PUNCT
ftr-380	1016	1	.all	.all	PUNCT
ftr-380	1016	2	of	of	ADP
ftr-380	1016	3	these	these	DET
ftr-380	1016	4	contractual	contractual	ADJ
ftr-380	1016	5	arrangements	arrangement	NOUN
ftr-380	1016	6	had	have	VERB
ftr-380	1016	7	cross	cross	ADJ
ftr-380	1016	8	-	-	ADJ
ftr-380	1016	9	default	default	ADJ
ftr-380	1016	10	clauses	clause	NOUN
ftr-380	1016	11	and	and	CCONJ
ftr-380	1016	12	were	be	AUX
ftr-380	1016	13	secured	secure	VERB
ftr-380	1016	14	by	by	ADP
ftr-380	1016	15	the	the	DET
ftr-380	1016	16	buyers	buyer	NOUN
ftr-380	1016	17	'	'	PART
ftr-380	1016	18	stock	stock	NOUN
ftr-380	1016	19	.	.	PUNCT
ftr-380	1017	1	this	this	PRON
ftr-380	1017	2	meant	mean	VERB
ftr-380	1017	3	that	that	PRON
ftr-380	1017	4	should	should	AUX
ftr-380	1017	5	any	any	PRON
ftr-380	1017	6	of	of	ADP
ftr-380	1017	7	the	the	DET
ftr-380	1017	8	notes	note	NOUN
ftr-380	1017	9	go	go	VERB
ftr-380	1017	10	into	into	ADP
ftr-380	1017	11	default	default	NOUN
ftr-380	1017	12	,	,	PUNCT
ftr-380	1017	13	mr	mr	PROPN
ftr-380	1017	14	.	.	PROPN
ftr-380	1017	15	hurst	hurst	PROPN
ftr-380	1017	16	would	would	AUX
ftr-380	1017	17	have	have	VERB
ftr-380	1017	18	the	the	DET
ftr-380	1017	19	right	right	NOUN
ftr-380	1017	20	to	to	PART
ftr-380	1017	21	seize	seize	VERB
ftr-380	1017	22	the	the	DET
ftr-380	1017	23	stock	stock	NOUN
ftr-380	1017	24	and	and	CCONJ
ftr-380	1017	25	sell	sell	VERB
ftr-380	1017	26	it	it	PRON
ftr-380	1017	27	.	.	PUNCT
ftr-380	1018	1	the	the	DET
ftr-380	1018	2	parties	party	NOUN
ftr-380	1018	3	agree	agree	VERB
ftr-380	1018	4	that	that	SCONJ
ftr-380	1018	5	the	the	DET
ftr-380	1018	6	probable	probable	ADJ
ftr-380	1018	7	outcome	outcome	NOUN
ftr-380	1018	8	of	of	ADP
ftr-380	1018	9	such	such	DET
ftr-380	1018	10	a	a	DET
ftr-380	1018	11	sale	sale	NOUN
ftr-380	1018	12	would	would	AUX
ftr-380	1018	13	be	be	AUX
ftr-380	1018	14	that	that	SCONJ
ftr-380	1018	15	mr	mr	PROPN
ftr-380	1018	16	.	.	PROPN
ftr-380	1018	17	hurst	hurst	PROPN
ftr-380	1018	18	would	would	AUX
ftr-380	1018	19	once	once	ADV
ftr-380	1018	20	again	again	ADV
ftr-380	1018	21	be	be	AUX
ftr-380	1018	22	in	in	ADP
ftr-380	1018	23	control	control	NOUN
ftr-380	1018	24	of	of	ADP
ftr-380	1018	25	hmi	hmi	PROPN
ftr-380	1018	26	...	...	PUNCT
ftr-380	1019	1	•	•	NOUN
ftr-380	1019	2	but	but	CCONJ
ftr-380	1019	3	in	in	ADP
ftr-380	1019	4	lynch	lynch	PROPN
ftr-380	1019	5	v.	v.	PROPN
ftr-380	1019	6	commissioner	commissioner	PROPN
ftr-380	1019	7	,	,	PUNCT
ftr-380	1019	8	83	83	NUM
ftr-380	1019	9	t.c	t.c	PROPN
ftr-380	1019	10	.	.	PROPN
ftr-380	1020	1	597	597	NUM
ftr-380	1020	2	(	(	PUNCT
ftr-380	1020	3	1984	1984	NUM
ftr-380	1020	4	)	)	PUNCT
ftr-380	1020	5	,	,	PUNCT
ftr-380	1020	6	revd	revd	PROPN
ftr-380	1020	7	.	.	PUNCT
ftr-380	1021	1	on	on	ADP
ftr-380	1021	2	other	other	ADJ
ftr-380	1021	3	grounds	ground	NOUN
ftr-380	1021	4	801	801	NUM
ftr-380	1021	5	f.2d	f.2d	NOUN
ftr-380	1021	6	1176	1176	NUM
ftr-380	1021	7	(	(	PUNCT
ftr-380	1021	8	9th	9th	NOUN
ftr-380	1021	9	cir.1986	cir.1986	NUM
ftr-380	1021	10	)	)	PUNCT
ftr-380	1021	11	,	,	PUNCT
ftr-380	1021	12	we	we	PRON
ftr-380	1021	13	held	hold	VERB
ftr-380	1021	14	that	that	SCONJ
ftr-380	1021	15	a	a	DET
ftr-380	1021	16	security	security	NOUN
ftr-380	1021	17	interest	interest	NOUN
ftr-380	1021	18	in	in	ADP
ftr-380	1021	19	redeemed	redeem	VERB
ftr-380	1021	20	stock	stock	NOUN
ftr-380	1021	21	does	do	AUX
ftr-380	1021	22	not	not	PART
ftr-380	1021	23	constitute	constitute	VERB
ftr-380	1021	24	a	a	DET
ftr-380	1021	25	prohibited	prohibit	VERB
ftr-380	1021	26	interest	interest	NOUN
ftr-380	1021	27	under	under	ADP
ftr-380	1021	28	section	section	NOUN
ftr-380	1021	29	302	302	NUM
ftr-380	1021	30	.	.	PUNCT
ftr-380	1022	1	we	we	PRON
ftr-380	1022	2	noted	note	VERB
ftr-380	1022	3	that	that	SCONJ
ftr-380	1022	4	'	'	PUNCT
ftr-380	1022	5	the	the	DET
ftr-380	1022	6	holding	holding	NOUN
ftr-380	1022	7	of	of	ADP
ftr-380	1022	8	such	such	DET
ftr-380	1022	9	a	a	DET
ftr-380	1022	10	security	security	NOUN
ftr-380	1022	11	interest	interest	NOUN
ftr-380	1022	12	is	be	AUX
ftr-380	1022	13	common	common	ADJ
ftr-380	1022	14	in	in	ADP
ftr-380	1022	15	sales	sale	NOUN
ftr-380	1022	16	agreements	agreement	NOUN
ftr-380	1022	17	,	,	PUNCT
ftr-380	1022	18	and	and	CCONJ
ftr-380	1022	19	.	.	PUNCT
ftr-380	1022	20	.	.	PUNCT
ftr-380	1022	21	.	.	PUNCT
ftr-380	1023	1	not	not	PART
ftr-380	1023	2	inconsistent	inconsistent	ADJ
ftr-380	1023	3	with	with	ADP
ftr-380	1023	4	the	the	DET
ftr-380	1023	5	interest	interest	NOUN
ftr-380	1023	6	of	of	ADP
ftr-380	1023	7	a	a	DET
ftr-380	1023	8	creditor	creditor	NOUN
ftr-380	1023	9	.	.	PUNCT
ftr-380	1023	10	.	.	PUNCT
ftr-380	1023	11	.	.	PUNCT
ftr-380	1023	12	.	.	PUNCT
ftr-380	1023	13	"	"	PUNCT
ftr-380	1024	1	furthermore	furthermore	ADV
ftr-380	1024	2	,	,	PUNCT
ftr-380	1024	3	at	at	ADP
ftr-380	1024	4	trial	trial	NOUN
ftr-380	1024	5	,	,	PUNCT
ftr-380	1024	6	the	the	DET
ftr-380	1024	7	hursts	hurst	NOUN
ftr-380	1024	8	offered	offer	VERB
ftr-380	1024	9	credible	credible	ADJ
ftr-380	1024	10	evidence	evidence	NOUN
ftr-380	1024	11	from	from	ADP
ftr-380	1024	12	their	their	PRON
ftr-380	1024	13	professional	professional	ADJ
ftr-380	1024	14	advisers	adviser	NOUN
ftr-380	1024	15	that	that	SCONJ
ftr-380	1024	16	these	these	DET
ftr-380	1024	17	transactions	transaction	NOUN
ftr-380	1024	18	,	,	PUNCT
ftr-380	1024	19	including	include	VERB
ftr-380	1024	20	the	the	DET
ftr-380	1024	21	grant	grant	NOUN
ftr-380	1024	22	of	of	ADP
ftr-380	1024	23	a	a	DET
ftr-380	1024	24	security	security	NOUN
ftr-380	1024	25	interest	interest	NOUN
ftr-380	1024	26	to	to	ADP
ftr-380	1024	27	mr	mr	PROPN
ftr-380	1024	28	.	.	PROPN
ftr-380	1024	29	2006	2006	NUM
ftr-380	1024	30	]	]	PUNCT
ftr-380	1024	31	florida	florida	PROPN
ftr-380	1024	32	tax	tax	PROPN
ftr-380	1024	33	review	review	NOUN
ftr-380	1024	34	hurst	hurst	PROPN
ftr-380	1024	35	,	,	PUNCT
ftr-380	1024	36	were	be	AUX
ftr-380	1024	37	consistent	consistent	ADJ
ftr-380	1024	38	with	with	ADP
ftr-380	1024	39	common	common	ADJ
ftr-380	1024	40	practice	practice	NOUN
ftr-380	1024	41	for	for	ADP
ftr-380	1024	42	sellerfinanced	sellerfinance	VERB
ftr-380	1024	43	deals	deal	NOUN
ftr-380	1024	44	.	.	PUNCT
ftr-380	1025	1	*	*	PUNCT
ftr-380	1025	2	second	second	ADJ
ftr-380	1025	3	,	,	PUNCT
ftr-380	1025	4	the	the	DET
ftr-380	1025	5	lease	lease	NOUN
ftr-380	1025	6	called	call	VERB
ftr-380	1025	7	for	for	ADP
ftr-380	1025	8	a	a	DET
ftr-380	1025	9	fixed	fix	VERB
ftr-380	1025	10	rent	rent	NOUN
ftr-380	1025	11	in	in	ADP
ftr-380	1025	12	no	no	DET
ftr-380	1025	13	way	way	NOUN
ftr-380	1025	14	conditioned	condition	VERB
ftr-380	1025	15	upon	upon	SCONJ
ftr-380	1025	16	the	the	DET
ftr-380	1025	17	financial	financial	ADJ
ftr-380	1025	18	performance	performance	NOUN
ftr-380	1025	19	of	of	ADP
ftr-380	1025	20	hmi	hmi	PROPN
ftr-380	1025	21	.	.	PUNCT
ftr-380	1026	1	attorney	attorney	PROPN
ftr-380	1026	2	ron	ron	PROPN
ftr-380	1026	3	david	david	PROPN
ftr-380	1026	4	,	,	PUNCT
ftr-380	1026	5	who	who	PRON
ftr-380	1026	6	was	be	AUX
ftr-380	1026	7	intimately	intimately	ADV
ftr-380	1026	8	familiar	familiar	ADJ
ftr-380	1026	9	with	with	ADP
ftr-380	1026	10	the	the	DET
ftr-380	1026	11	transaction	transaction	NOUN
ftr-380	1026	12	,	,	PUNCT
ftr-380	1026	13	testified	testify	VERB
ftr-380	1026	14	convincingly	convincingly	ADV
ftr-380	1026	15	that	that	SCONJ
ftr-380	1026	16	there	there	PRON
ftr-380	1026	17	was	be	VERB
ftr-380	1026	18	no	no	DET
ftr-380	1026	19	relationship	relationship	NOUN
ftr-380	1026	20	between	between	ADP
ftr-380	1026	21	the	the	DET
ftr-380	1026	22	obligations	obligation	NOUN
ftr-380	1026	23	of	of	ADP
ftr-380	1026	24	the	the	DET
ftr-380	1026	25	parties	party	NOUN
ftr-380	1026	26	and	and	CCONJ
ftr-380	1026	27	the	the	DET
ftr-380	1026	28	financial	financial	ADJ
ftr-380	1026	29	performance	performance	NOUN
ftr-380	1026	30	of	of	ADP
ftr-380	1026	31	hmi	hmi	PROPN
ftr-380	1026	32	.	.	PUNCT
ftr-380	1027	1	the	the	DET
ftr-380	1027	2	transactional	transactional	ADJ
ftr-380	1027	3	documents	document	NOUN
ftr-380	1027	4	admitted	admit	VERB
ftr-380	1027	5	into	into	ADP
ftr-380	1027	6	evidence	evidence	NOUN
ftr-380	1027	7	do	do	AUX
ftr-380	1027	8	not	not	PART
ftr-380	1027	9	indicate	indicate	VERB
ftr-380	1027	10	otherwise	otherwise	ADV
ftr-380	1027	11	.	.	PUNCT
ftr-380	1028	1	there	there	PRON
ftr-380	1028	2	is	be	VERB
ftr-380	1028	3	simply	simply	ADV
ftr-380	1028	4	no	no	DET
ftr-380	1028	5	evidence	evidence	NOUN
ftr-380	1028	6	that	that	SCONJ
ftr-380	1028	7	the	the	DET
ftr-380	1028	8	payment	payment	NOUN
ftr-380	1028	9	terms	term	NOUN
ftr-380	1028	10	in	in	ADP
ftr-380	1028	11	the	the	DET
ftr-380	1028	12	lease	lease	NOUN
ftr-380	1028	13	between	between	ADP
ftr-380	1028	14	the	the	DET
ftr-380	1028	15	hursts	hurst	NOUN
ftr-380	1028	16	and	and	CCONJ
ftr-380	1028	17	hmi	hmi	PROPN
ftr-380	1028	18	vary	vary	VERB
ftr-380	1028	19	from	from	ADP
ftr-380	1028	20	those	those	PRON
ftr-380	1028	21	that	that	PRON
ftr-380	1028	22	would	would	AUX
ftr-380	1028	23	be	be	AUX
ftr-380	1028	24	reasonable	reasonable	ADJ
ftr-380	1028	25	if	if	SCONJ
ftr-380	1028	26	negotiated	negotiate	VERB
ftr-380	1028	27	between	between	ADP
ftr-380	1028	28	unrelated	unrelated	ADJ
ftr-380	1028	29	parties	party	NOUN
ftr-380	1028	30	.	.	PUNCT
ftr-380	1029	1	and	and	CCONJ
ftr-380	1029	2	the	the	DET
ftr-380	1029	3	hursts	hurst	NOUN
ftr-380	1029	4	point	point	VERB
ftr-380	1029	5	out	out	ADP
ftr-380	1029	6	that	that	SCONJ
ftr-380	1029	7	the	the	DET
ftr-380	1029	8	irs	irs	PROPN
ftr-380	1029	9	itself	itself	PRON
ftr-380	1029	10	has	have	AUX
ftr-380	1029	11	ruled	rule	VERB
ftr-380	1029	12	that	that	SCONJ
ftr-380	1029	13	an	an	DET
ftr-380	1029	14	arm's	arm'	NOUN
ftr-380	1029	15	-	-	PUNCT
ftr-380	1029	16	length	length	NOUN
ftr-380	1029	17	lease	lease	NOUN
ftr-380	1029	18	allowing	allow	VERB
ftr-380	1029	19	a	a	DET
ftr-380	1029	20	redeeming	redeem	VERB
ftr-380	1029	21	corporation	corporation	NOUN
ftr-380	1029	22	to	to	PART
ftr-380	1029	23	use	use	VERB
ftr-380	1029	24	property	property	NOUN
ftr-380	1029	25	owned	own	VERB
ftr-380	1029	26	by	by	ADP
ftr-380	1029	27	a	a	DET
ftr-380	1029	28	former	former	ADJ
ftr-380	1029	29	owner	owner	NOUN
ftr-380	1029	30	does	do	AUX
ftr-380	1029	31	not	not	PART
ftr-380	1029	32	preclude	preclude	VERB
ftr-380	1029	33	characterization	characterization	NOUN
ftr-380	1029	34	as	as	ADP
ftr-380	1029	35	a	a	DET
ftr-380	1029	36	redemption	redemption	NOUN
ftr-380	1029	37	.	.	PUNCT
ftr-380	1030	1	furthermore	furthermore	ADV
ftr-380	1030	2	,	,	PUNCT
ftr-380	1030	3	the	the	DET
ftr-380	1030	4	court	court	NOUN
ftr-380	1030	5	did	do	AUX
ftr-380	1030	6	not	not	PART
ftr-380	1030	7	find	find	VERB
ftr-380	1030	8	the	the	DET
ftr-380	1030	9	fact	fact	NOUN
ftr-380	1030	10	that	that	SCONJ
ftr-380	1030	11	subsequent	subsequent	ADJ
ftr-380	1030	12	to	to	ADP
ftr-380	1030	13	the	the	DET
ftr-380	1030	14	redemption	redemption	NOUN
ftr-380	1030	15	the	the	DET
ftr-380	1030	16	parities	parity	NOUN
ftr-380	1030	17	modified	modify	VERB
ftr-380	1030	18	both	both	CCONJ
ftr-380	1030	19	the	the	DET
ftr-380	1030	20	lease	lease	NOUN
ftr-380	1030	21	and	and	CCONJ
ftr-380	1030	22	the	the	DET
ftr-380	1030	23	note	note	NOUN
ftr-380	1030	24	in	in	ADP
ftr-380	1030	25	a	a	DET
ftr-380	1030	26	transaction	transaction	NOUN
ftr-380	1030	27	in	in	ADP
ftr-380	1030	28	which	which	PRON
ftr-380	1030	29	the	the	DET
ftr-380	1030	30	corporation	corporation	NOUN
ftr-380	1030	31	surrendered	surrender	VERB
ftr-380	1030	32	an	an	DET
ftr-380	1030	33	option	option	NOUN
ftr-380	1030	34	to	to	PART
ftr-380	1030	35	purchase	purchase	VERB
ftr-380	1030	36	the	the	DET
ftr-380	1030	37	leased	lease	VERB
ftr-380	1030	38	property	property	NOUN
ftr-380	1030	39	in	in	ADP
ftr-380	1030	40	exchange	exchange	NOUN
ftr-380	1030	41	for	for	ADP
ftr-380	1030	42	a	a	DET
ftr-380	1030	43	reduction	reduction	NOUN
ftr-380	1030	44	in	in	ADP
ftr-380	1030	45	the	the	DET
ftr-380	1030	46	interest	interest	NOUN
ftr-380	1030	47	rate	rate	NOUN
ftr-380	1030	48	on	on	ADP
ftr-380	1030	49	the	the	DET
ftr-380	1030	50	note	note	NOUN
ftr-380	1030	51	issued	issue	VERB
ftr-380	1030	52	for	for	ADP
ftr-380	1030	53	the	the	DET
ftr-380	1030	54	stock	stock	NOUN
ftr-380	1030	55	indicated	indicate	VERB
ftr-380	1030	56	that	that	SCONJ
ftr-380	1030	57	hurst	hurst	PROPN
ftr-380	1030	58	's	's	PART
ftr-380	1030	59	rights	right	NOUN
ftr-380	1030	60	under	under	ADP
ftr-380	1030	61	the	the	DET
ftr-380	1030	62	lease	lease	NOUN
ftr-380	1030	63	were	be	AUX
ftr-380	1030	64	in	in	ADP
ftr-380	1030	65	fact	fact	NOUN
ftr-380	1030	66	a	a	DET
ftr-380	1030	67	retained	retain	VERB
ftr-380	1030	68	interest	interest	NOUN
ftr-380	1030	69	.	.	PUNCT
ftr-380	1031	1	*	*	PUNCT
ftr-380	1031	2	third	third	ADJ
ftr-380	1031	3	,	,	PUNCT
ftr-380	1031	4	mrs	mrs	PROPN
ftr-380	1031	5	.	.	PROPN
ftr-380	1031	6	hurst	hurst	PROPN
ftr-380	1031	7	did	do	AUX
ftr-380	1031	8	not	not	PART
ftr-380	1031	9	own	own	VERB
ftr-380	1031	10	any	any	DET
ftr-380	1031	11	hmi	hmi	PROPN
ftr-380	1031	12	stock	stock	NOUN
ftr-380	1031	13	.	.	PUNCT
ftr-380	1032	1	thus	thus	ADV
ftr-380	1032	2	,	,	PUNCT
ftr-380	1032	3	she	she	PRON
ftr-380	1032	4	is	be	AUX
ftr-380	1032	5	not	not	PART
ftr-380	1032	6	a	a	DET
ftr-380	1032	7	"	"	PUNCT
ftr-380	1032	8	distribute	distribute	VERB
ftr-380	1032	9	"	"	PUNCT
ftr-380	1032	10	unable	unable	ADJ
ftr-380	1032	11	to	to	PART
ftr-380	1032	12	have	have	VERB
ftr-380	1032	13	an	an	DET
ftr-380	1032	14	"	"	PUNCT
ftr-380	1032	15	interest	interest	NOUN
ftr-380	1032	16	in	in	ADP
ftr-380	1032	17	the	the	DET
ftr-380	1032	18	corporation	corporation	NOUN
ftr-380	1032	19	(	(	PUNCT
ftr-380	1032	20	including	include	VERB
ftr-380	1032	21	an	an	DET
ftr-380	1032	22	interest	interest	NOUN
ftr-380	1032	23	as	as	ADP
ftr-380	1032	24	officer	officer	NOUN
ftr-380	1032	25	,	,	PUNCT
ftr-380	1032	26	director	director	NOUN
ftr-380	1032	27	,	,	PUNCT
ftr-380	1032	28	or	or	CCONJ
ftr-380	1032	29	employee	employee	NOUN
ftr-380	1032	30	)	)	PUNCT
ftr-380	1032	31	,	,	PUNCT
ftr-380	1032	32	other	other	ADJ
ftr-380	1032	33	than	than	ADP
ftr-380	1032	34	an	an	DET
ftr-380	1032	35	interest	interest	NOUN
ftr-380	1032	36	as	as	ADP
ftr-380	1032	37	a	a	DET
ftr-380	1032	38	creditor	creditor	NOUN
ftr-380	1032	39	...	...	PUNCT
ftr-380	1032	40	.	.	PUNCT
ftr-380	1032	41	"	"	PUNCT
ftr-380	1033	1	the	the	DET
ftr-380	1033	2	commissioner	commissioner	NOUN
ftr-380	1033	3	is	be	AUX
ftr-380	1033	4	thus	thus	ADV
ftr-380	1033	5	forced	force	VERB
ftr-380	1033	6	to	to	PART
ftr-380	1033	7	argue	argue	VERB
ftr-380	1033	8	that	that	SCONJ
ftr-380	1033	9	her	her	PRON
ftr-380	1033	10	employment	employment	NOUN
ftr-380	1033	11	was	be	AUX
ftr-380	1033	12	a	a	DET
ftr-380	1033	13	"	"	PUNCT
ftr-380	1033	14	prohibited	prohibit	VERB
ftr-380	1033	15	interest	interest	NOUN
ftr-380	1033	16	"	"	PUNCT
ftr-380	1033	17	for	for	ADP
ftr-380	1033	18	mr	mr	PROPN
ftr-380	1033	19	.	.	PROPN
ftr-380	1033	20	hurst	hurst	PROPN
ftr-380	1033	21	.	.	PUNCT
ftr-380	1034	1	and	and	CCONJ
ftr-380	1034	2	he	he	PRON
ftr-380	1034	3	does	do	AUX
ftr-380	1034	4	,	,	PUNCT
ftr-380	1034	5	contending	contend	VERB
ftr-380	1034	6	that	that	SCONJ
ftr-380	1034	7	through	through	ADP
ftr-380	1034	8	her	her	PRON
ftr-380	1034	9	employment	employment	NOUN
ftr-380	1034	10	mr	mr	PROPN
ftr-380	1034	11	.	.	PROPN
ftr-380	1034	12	hurst	hurst	PROPN
ftr-380	1034	13	kept	keep	VERB
ftr-380	1034	14	an	an	DET
ftr-380	1034	15	ongoing	ongoing	ADJ
ftr-380	1034	16	influence	influence	NOUN
ftr-380	1034	17	in	in	ADP
ftr-380	1034	18	hmi	hmi	PROPN
ftr-380	1034	19	's	's	PART
ftr-380	1034	20	corporate	corporate	ADJ
ftr-380	1034	21	affairs	affair	NOUN
ftr-380	1034	22	.	.	PUNCT
ftr-380	1035	1	he	he	PRON
ftr-380	1035	2	also	also	ADV
ftr-380	1035	3	argues	argue	VERB
ftr-380	1035	4	that	that	SCONJ
ftr-380	1035	5	an	an	DET
ftr-380	1035	6	employee	employee	NOUN
ftr-380	1035	7	unrelated	unrelated	ADJ
ftr-380	1035	8	to	to	ADP
ftr-380	1035	9	the	the	DET
ftr-380	1035	10	former	former	ADJ
ftr-380	1035	11	owner	owner	NOUN
ftr-380	1035	12	of	of	ADP
ftr-380	1035	13	the	the	DET
ftr-380	1035	14	business	business	NOUN
ftr-380	1035	15	would	would	AUX
ftr-380	1035	16	not	not	PART
ftr-380	1035	17	continue	continue	VERB
ftr-380	1035	18	to	to	PART
ftr-380	1035	19	be	be	AUX
ftr-380	1035	20	paid	pay	VERB
ftr-380	1035	21	were	be	AUX
ftr-380	1035	22	she	she	PRON
ftr-380	1035	23	to	to	PART
ftr-380	1035	24	work	work	VERB
ftr-380	1035	25	mrs	mrs	PROPN
ftr-380	1035	26	.	.	PROPN
ftr-380	1035	27	hurst	hurst	PROPN
ftr-380	1035	28	's	's	PART
ftr-380	1035	29	admittedly	admittedly	ADV
ftr-380	1035	30	minimal	minimal	ADJ
ftr-380	1035	31	schedule	schedule	NOUN
ftr-380	1035	32	.	.	PUNCT
ftr-380	1036	1	and	and	CCONJ
ftr-380	1036	2	he	he	PRON
ftr-380	1036	3	asserts	assert	VERB
ftr-380	1036	4	that	that	SCONJ
ftr-380	1036	5	her	her	PRON
ftr-380	1036	6	employment	employment	NOUN
ftr-380	1036	7	was	be	AUX
ftr-380	1036	8	a	a	DET
ftr-380	1036	9	mere	mere	ADJ
ftr-380	1036	10	ruse	ruse	NOUN
ftr-380	1036	11	to	to	PART
ftr-380	1036	12	provide	provide	VERB
ftr-380	1036	13	mr	mr	PROPN
ftr-380	1036	14	.	.	PROPN
ftr-380	1036	15	hurst	hurst	PROPN
ftr-380	1036	16	with	with	ADP
ftr-380	1036	17	his	his	PRON
ftr-380	1036	18	company	company	NOUN
ftr-380	1036	19	car	car	NOUN
ftr-380	1036	20	and	and	CCONJ
ftr-380	1036	21	health	health	NOUN
ftr-380	1036	22	benefits	benefit	NOUN
ftr-380	1036	23	,	,	PUNCT
ftr-380	1036	24	bolstering	bolster	VERB
ftr-380	1036	25	this	this	DET
ftr-380	1036	26	argument	argument	NOUN
ftr-380	1036	27	with	with	ADP
ftr-380	1036	28	proof	proof	NOUN
ftr-380	1036	29	that	that	SCONJ
ftr-380	1036	30	the	the	DET
ftr-380	1036	31	truck	truck	NOUN
ftr-380	1036	32	used	use	VERB
ftr-380	1036	33	by	by	ADP
ftr-380	1036	34	mrs	mrs	PROPN
ftr-380	1036	35	.	.	PROPN
ftr-380	1036	36	hurst	hurst	PROPN
ftr-380	1036	37	was	be	AUX
ftr-380	1036	38	the	the	DET
ftr-380	1036	39	same	same	ADJ
ftr-380	1036	40	one	one	NOUN
ftr-380	1036	41	that	that	PRON
ftr-380	1036	42	her	her	PRON
ftr-380	1036	43	husband	husband	NOUN
ftr-380	1036	44	had	have	AUX
ftr-380	1036	45	been	be	AUX
ftr-380	1036	46	using	use	VERB
ftr-380	1036	47	when	when	SCONJ
ftr-380	1036	48	he	he	PRON
ftr-380	1036	49	ran	run	VERB
ftr-380	1036	50	hmi	hmi	NOUN
ftr-380	1036	51	.	.	PUNCT
ftr-380	1037	1	none	none	NOUN
ftr-380	1037	2	of	of	ADP
ftr-380	1037	3	this	this	PRON
ftr-380	1037	4	,	,	PUNCT
ftr-380	1037	5	though	though	ADV
ftr-380	1037	6	,	,	PUNCT
ftr-380	1037	7	changes	change	VERB
ftr-380	1037	8	the	the	DET
ftr-380	1037	9	fact	fact	NOUN
ftr-380	1037	10	that	that	SCONJ
ftr-380	1037	11	her	her	PRON
ftr-380	1037	12	compensation	compensation	NOUN
ftr-380	1037	13	and	and	CCONJ
ftr-380	1037	14	fringe	fringe	NOUN
ftr-380	1037	15	benefits	benefit	NOUN
ftr-380	1037	16	were	be	AUX
ftr-380	1037	17	fixed	fix	VERB
ftr-380	1037	18	,	,	PUNCT
ftr-380	1037	19	and	and	CCONJ
ftr-380	1037	20	again	again	ADV
ftr-380	1037	21	like	like	ADP
ftr-380	1037	22	the	the	DET
ftr-380	1037	23	notes	note	NOUN
ftr-380	1037	24	and	and	CCONJ
ftr-380	1037	25	lease	lease	VERB
ftr-380	1037	26	not	not	PART
ftr-380	1037	27	subordinated	subordinate	VERB
ftr-380	1037	28	to	to	ADP
ftr-380	1037	29	hmi	hmi	PROPN
ftr-380	1037	30	's	's	PART
ftr-380	1037	31	general	general	ADJ
ftr-380	1037	32	creditors	creditor	NOUN
ftr-380	1037	33	,	,	PUNCT
ftr-380	1037	34	and	and	CCONJ
ftr-380	1037	35	not	not	PART
ftr-380	1037	36	subject	subject	VERB
ftr-380	1037	37	to	to	ADP
ftr-380	1037	38	any	any	DET
ftr-380	1037	39	fluctuation	fluctuation	NOUN
ftr-380	1037	40	related	relate	VERB
ftr-380	1037	41	to	to	ADP
ftr-380	1037	42	hmi	hmi	PROPN
ftr-380	1037	43	's	's	PART
ftr-380	1037	44	financial	financial	ADJ
ftr-380	1037	45	performance	performance	NOUN
ftr-380	1037	46	.	.	PUNCT
ftr-380	1038	1	her	her	PRON
ftr-380	1038	2	duties	duty	NOUN
ftr-380	1038	3	,	,	PUNCT
ftr-380	1038	4	moreover	moreover	ADV
ftr-380	1038	5	,	,	PUNCT
ftr-380	1038	6	were	be	AUX
ftr-380	1038	7	various	various	ADJ
ftr-380	1038	8	administrative	administrative	ADJ
ftr-380	1038	9	and	and	CCONJ
ftr-380	1038	10	clerical	clerical	ADJ
ftr-380	1038	11	tasks	task	NOUN
ftr-380	1038	12	some	some	PRON
ftr-380	1038	13	of	of	ADP
ftr-380	1038	14	the	the	DET
ftr-380	1038	15	same	same	ADJ
ftr-380	1038	16	chores	chore	NOUN
ftr-380	1039	1	[	[	X
ftr-380	1039	2	vol	vol	NOUN
ftr-380	1039	3	8	8	NUM
ftr-380	1039	4	:	:	PUNCT
ftr-380	1039	5	si	si	PROPN
ftr-380	1039	6	recent	recent	ADJ
ftr-380	1039	7	developments	development	NOUN
ftr-380	1039	8	in	in	ADP
ftr-380	1039	9	federal	federal	ADJ
ftr-380	1039	10	income	income	NOUN
ftr-380	1039	11	taxation	taxation	NOUN
ftr-380	1039	12	she	she	PRON
ftr-380	1039	13	had	have	AUX
ftr-380	1039	14	been	be	AUX
ftr-380	1039	15	doing	do	VERB
ftr-380	1039	16	at	at	ADP
ftr-380	1039	17	hmi	hmi	PROPN
ftr-380	1039	18	on	on	ADP
ftr-380	1039	19	a	a	DET
ftr-380	1039	20	regular	regular	ADJ
ftr-380	1039	21	basis	basis	NOUN
ftr-380	1039	22	for	for	ADP
ftr-380	1039	23	many	many	ADJ
ftr-380	1039	24	years	year	NOUN
ftr-380	1039	25	.	.	PUNCT
ftr-380	1040	1	and	and	CCONJ
ftr-380	1040	2	there	there	PRON
ftr-380	1040	3	was	be	VERB
ftr-380	1040	4	no	no	DET
ftr-380	1040	5	evidence	evidence	NOUN
ftr-380	1040	6	whatsoever	whatsoever	ADV
ftr-380	1040	7	that	that	SCONJ
ftr-380	1040	8	mr	mr	PROPN
ftr-380	1040	9	.	.	PROPN
ftr-380	1040	10	hurst	hurst	PROPN
ftr-380	1040	11	used	use	VERB
ftr-380	1040	12	his	his	PRON
ftr-380	1040	13	wife	wife	NOUN
ftr-380	1040	14	in	in	ADP
ftr-380	1040	15	any	any	DET
ftr-380	1040	16	way	way	NOUN
ftr-380	1040	17	as	as	ADP
ftr-380	1040	18	a	a	DET
ftr-380	1040	19	surrogate	surrogate	NOUN
ftr-380	1040	20	for	for	ADP
ftr-380	1040	21	continuing	continue	VERB
ftr-380	1040	22	to	to	PART
ftr-380	1040	23	manage	manage	VERB
ftr-380	1040	24	(	(	PUNCT
ftr-380	1040	25	or	or	CCONJ
ftr-380	1040	26	even	even	ADV
ftr-380	1040	27	advise	advise	VERB
ftr-380	1040	28	)	)	PUNCT
ftr-380	1040	29	hmi	hmi	PROPN
ftr-380	1040	30	's	's	PART
ftr-380	1040	31	new	new	ADJ
ftr-380	1040	32	owners	owner	NOUN
ftr-380	1040	33	.	.	PUNCT
ftr-380	1040	34	0	0	PUNCT
ftr-380	1041	1	somewhat	somewhat	ADV
ftr-380	1041	2	surprisingly	surprisingly	ADV
ftr-380	1041	3	,	,	PUNCT
ftr-380	1041	4	perhaps	perhaps	ADV
ftr-380	1041	5	,	,	PUNCT
ftr-380	1041	6	the	the	DET
ftr-380	1041	7	court	court	NOUN
ftr-380	1041	8	concluded	conclude	VERB
ftr-380	1041	9	that	that	SCONJ
ftr-380	1041	10	the	the	DET
ftr-380	1041	11	fact	fact	NOUN
ftr-380	1041	12	that	that	SCONJ
ftr-380	1041	13	a	a	DET
ftr-380	1041	14	default	default	NOUN
ftr-380	1041	15	by	by	ADP
ftr-380	1041	16	the	the	DET
ftr-380	1041	17	corporation	corporation	NOUN
ftr-380	1041	18	on	on	ADP
ftr-380	1041	19	its	its	PRON
ftr-380	1041	20	obligations	obligation	NOUN
ftr-380	1041	21	to	to	ADP
ftr-380	1041	22	mrs	mrs	PROPN
ftr-380	1041	23	.	.	PROPN
ftr-380	1041	24	hurst	hurst	PROPN
ftr-380	1041	25	under	under	ADP
ftr-380	1041	26	the	the	DET
ftr-380	1041	27	employment	employment	NOUN
ftr-380	1041	28	contract	contract	NOUN
ftr-380	1041	29	,	,	PUNCT
ftr-380	1041	30	as	as	SCONJ
ftr-380	1041	31	did	do	VERB
ftr-380	1041	32	a	a	DET
ftr-380	1041	33	default	default	NOUN
ftr-380	1041	34	under	under	ADP
ftr-380	1041	35	the	the	DET
ftr-380	1041	36	lease	lease	NOUN
ftr-380	1041	37	,	,	PUNCT
ftr-380	1041	38	also	also	ADV
ftr-380	1041	39	constituted	constitute	VERB
ftr-380	1041	40	a	a	DET
ftr-380	1041	41	default	default	NOUN
ftr-380	1041	42	on	on	ADP
ftr-380	1041	43	the	the	DET
ftr-380	1041	44	promissory	promissory	ADJ
ftr-380	1041	45	note	note	NOUN
ftr-380	1041	46	to	to	ADP
ftr-380	1041	47	mr	mr	PROPN
ftr-380	1041	48	.	.	PROPN
ftr-380	1041	49	hurst	hurst	PROPN
ftr-380	1041	50	,	,	PUNCT
ftr-380	1041	51	thereby	thereby	ADV
ftr-380	1041	52	triggering	trigger	VERB
ftr-380	1041	53	his	his	PRON
ftr-380	1041	54	right	right	NOUN
ftr-380	1041	55	to	to	PART
ftr-380	1041	56	reacquire	reacquire	VERB
ftr-380	1041	57	the	the	DET
ftr-380	1041	58	stock	stock	NOUN
ftr-380	1041	59	did	do	AUX
ftr-380	1041	60	not	not	PART
ftr-380	1041	61	,	,	PUNCT
ftr-380	1041	62	under	under	ADP
ftr-380	1041	63	all	all	PRON
ftr-380	1041	64	of	of	ADP
ftr-380	1041	65	the	the	DET
ftr-380	1041	66	facts	fact	NOUN
ftr-380	1041	67	and	and	CCONJ
ftr-380	1041	68	circumstances	circumstance	NOUN
ftr-380	1041	69	,	,	PUNCT
ftr-380	1041	70	constitute	constitute	VERB
ftr-380	1041	71	a	a	DET
ftr-380	1041	72	prohibited	prohibit	VERB
ftr-380	1041	73	retained	retain	VERB
ftr-380	1041	74	interest	interest	NOUN
ftr-380	1041	75	.	.	PUNCT
ftr-380	1042	1	the	the	DET
ftr-380	1042	2	commissioner	commissioner	NOUN
ftr-380	1042	3	argued	argue	VERB
ftr-380	1042	4	that	that	SCONJ
ftr-380	1042	5	"	"	PUNCT
ftr-380	1042	6	intertwin[ing	intertwin[e	VERB
ftr-380	1042	7	]	]	PUNCT
ftr-380	1042	8	substantial	substantial	ADJ
ftr-380	1042	9	corporate	corporate	ADJ
ftr-380	1042	10	obligations	obligation	NOUN
ftr-380	1042	11	with	with	ADP
ftr-380	1042	12	the	the	DET
ftr-380	1042	13	employment	employment	NOUN
ftr-380	1042	14	contract	contract	NOUN
ftr-380	1042	15	of	of	ADP
ftr-380	1042	16	only	only	ADV
ftr-380	1042	17	one	one	NUM
ftr-380	1042	18	of	of	ADP
ftr-380	1042	19	45	45	NUM
ftr-380	1042	20	employees	employee	NOUN
ftr-380	1042	21	.	.	PUNCT
ftr-380	1042	22	..	..	PUNCT
ftr-380	1043	1	[	[	X
ftr-380	1043	2	was	be	AUX
ftr-380	1043	3	]	]	PUNCT
ftr-380	1043	4	proof	proof	NOUN
ftr-380	1043	5	that	that	SCONJ
ftr-380	1043	6	the	the	DET
ftr-380	1043	7	parties	party	NOUN
ftr-380	1043	8	to	to	ADP
ftr-380	1043	9	this	this	DET
ftr-380	1043	10	redemption	redemption	NOUN
ftr-380	1043	11	contemplated	contemplate	VERB
ftr-380	1043	12	a	a	DET
ftr-380	1043	13	continuing	continue	VERB
ftr-380	1043	14	involvement	involvement	NOUN
ftr-380	1043	15	greater	great	ADJ
ftr-380	1043	16	than	than	ADP
ftr-380	1043	17	that	that	PRON
ftr-380	1043	18	of	of	ADP
ftr-380	1043	19	a	a	DET
ftr-380	1043	20	mere	mere	ADJ
ftr-380	1043	21	creditor	creditor	NOUN
ftr-380	1043	22	.	.	PUNCT
ftr-380	1043	23	"	"	PUNCT
ftr-380	1044	1	the	the	DET
ftr-380	1044	2	court	court	NOUN
ftr-380	1044	3	responded	respond	VERB
ftr-380	1044	4	that	that	SCONJ
ftr-380	1044	5	"	"	PUNCT
ftr-380	1044	6	the	the	DET
ftr-380	1044	7	proof	proof	NOUN
ftr-380	1044	8	at	at	ADP
ftr-380	1044	9	trial	trial	NOUN
ftr-380	1044	10	[	[	AUX
ftr-380	1044	11	demonstrated	demonstrate	VERB
ftr-380	1044	12	]	]	PUNCT
ftr-380	1044	13	that	that	SCONJ
ftr-380	1044	14	there	there	PRON
ftr-380	1044	15	was	be	VERB
ftr-380	1044	16	a	a	DET
ftr-380	1044	17	legitimate	legitimate	ADJ
ftr-380	1044	18	creditor	creditor	NOUN
ftr-380	1044	19	's	's	PART
ftr-380	1044	20	interest	interest	NOUN
ftr-380	1044	21	in	in	ADP
ftr-380	1044	22	the	the	DET
ftr-380	1044	23	hursts	hurst	NOUN
ftr-380	1044	24	'	'	PART
ftr-380	1044	25	demanding	demand	VERB
ftr-380	1044	26	[	[	X
ftr-380	1044	27	the	the	DET
ftr-380	1044	28	cross	cross	ADJ
ftr-380	1044	29	collateralization	collateralization	NOUN
ftr-380	1044	30	provisions	provision	NOUN
ftr-380	1044	31	]	]	PUNCT
ftr-380	1044	32	.	.	PUNCT
ftr-380	1044	33	.	.	PUNCT
ftr-380	1044	34	.	.	PUNCT
ftr-380	1044	35	.	.	PUNCT
ftr-380	1045	1	they	they	PRON
ftr-380	1045	2	were	be	AUX
ftr-380	1045	3	,	,	PUNCT
ftr-380	1045	4	after	after	ADV
ftr-380	1045	5	all	all	ADV
ftr-380	1045	6	,	,	PUNCT
ftr-380	1045	7	parting	part	VERB
ftr-380	1045	8	with	with	ADP
ftr-380	1045	9	a	a	DET
ftr-380	1045	10	substantial	substantial	ADJ
ftr-380	1045	11	asset	asset	NOUN
ftr-380	1045	12	(	(	PUNCT
ftr-380	1045	13	the	the	DET
ftr-380	1045	14	corporations	corporation	NOUN
ftr-380	1045	15	)	)	PUNCT
ftr-380	1045	16	,	,	PUNCT
ftr-380	1045	17	in	in	ADP
ftr-380	1045	18	return	return	NOUN
ftr-380	1045	19	for	for	ADP
ftr-380	1045	20	what	what	PRON
ftr-380	1045	21	was	be	AUX
ftr-380	1045	22	in	in	ADP
ftr-380	1045	23	essence	essence	NOUN
ftr-380	1045	24	an	an	DET
ftr-380	1045	25	iou	iou	NOUN
ftr-380	1045	26	from	from	ADP
ftr-380	1045	27	some	some	DET
ftr-380	1045	28	business	business	NOUN
ftr-380	1045	29	associates	associate	NOUN
ftr-380	1045	30	.	.	PUNCT
ftr-380	1046	1	their	their	PRON
ftr-380	1046	2	ability	ability	NOUN
ftr-380	1046	3	to	to	PART
ftr-380	1046	4	enjoy	enjoy	VERB
ftr-380	1046	5	retirement	retirement	NOUN
ftr-380	1046	6	in	in	ADP
ftr-380	1046	7	financial	financial	ADJ
ftr-380	1046	8	security	security	NOUN
ftr-380	1046	9	was	be	AUX
ftr-380	1046	10	fully	fully	ADV
ftr-380	1046	11	contingent	contingent	ADJ
ftr-380	1046	12	upon	upon	SCONJ
ftr-380	1046	13	their	their	PRON
ftr-380	1046	14	receiving	receive	VERB
ftr-380	1046	15	payment	payment	NOUN
ftr-380	1046	16	on	on	ADP
ftr-380	1046	17	the	the	DET
ftr-380	1046	18	notes	note	NOUN
ftr-380	1046	19	,	,	PUNCT
ftr-380	1046	20	lease	lease	NOUN
ftr-380	1046	21	,	,	PUNCT
ftr-380	1046	22	and	and	CCONJ
ftr-380	1046	23	employment	employment	NOUN
ftr-380	1046	24	contract	contract	NOUN
ftr-380	1046	25	....	....	PUNCT
ftr-380	1047	1	the	the	DET
ftr-380	1047	2	value	value	NOUN
ftr-380	1047	3	of	of	ADP
ftr-380	1047	4	that	that	DET
ftr-380	1047	5	security	security	NOUN
ftr-380	1047	6	,	,	PUNCT
ftr-380	1047	7	however	however	ADV
ftr-380	1047	8	,	,	PUNCT
ftr-380	1047	9	depended	depend	VERB
ftr-380	1047	10	upon	upon	SCONJ
ftr-380	1047	11	the	the	DET
ftr-380	1047	12	financial	financial	ADJ
ftr-380	1047	13	health	health	NOUN
ftr-380	1047	14	of	of	ADP
ftr-380	1047	15	the	the	DET
ftr-380	1047	16	company	company	NOUN
ftr-380	1047	17	.	.	PUNCT
ftr-380	1048	1	repossessing	repossess	VERB
ftr-380	1048	2	worthless	worthless	ADJ
ftr-380	1048	3	shares	share	NOUN
ftr-380	1048	4	as	as	ADP
ftr-380	1048	5	security	security	NOUN
ftr-380	1048	6	on	on	ADP
ftr-380	1048	7	defaulted	defaulted	ADJ
ftr-380	1048	8	notes	note	NOUN
ftr-380	1048	9	would	would	AUX
ftr-380	1048	10	have	have	AUX
ftr-380	1048	11	done	do	VERB
ftr-380	1048	12	little	little	ADJ
ftr-380	1048	13	to	to	PART
ftr-380	1048	14	ensure	ensure	VERB
ftr-380	1048	15	the	the	DET
ftr-380	1048	16	hursts	hurst	NOUN
ftr-380	1048	17	'	'	PART
ftr-380	1048	18	retirement	retirement	NOUN
ftr-380	1048	19	.	.	PUNCT
ftr-380	1049	1	the	the	DET
ftr-380	1049	2	cross	cross	ADJ
ftr-380	1049	3	-	-	ADJ
ftr-380	1049	4	default	default	ADJ
ftr-380	1049	5	provisions	provision	NOUN
ftr-380	1049	6	were	be	AUX
ftr-380	1049	7	their	their	PRON
ftr-380	1049	8	canary	canary	NOUN
ftr-380	1049	9	in	in	ADP
ftr-380	1049	10	the	the	DET
ftr-380	1049	11	coal	coal	NOUN
ftr-380	1049	12	mine	mine	NOUN
ftr-380	1049	13	.	.	PUNCT
ftr-380	1050	1	if	if	SCONJ
ftr-380	1050	2	at	at	ADP
ftr-380	1050	3	any	any	DET
ftr-380	1050	4	point	point	NOUN
ftr-380	1050	5	the	the	DET
ftr-380	1050	6	company	company	NOUN
ftr-380	1050	7	failed	fail	VERB
ftr-380	1050	8	to	to	PART
ftr-380	1050	9	meet	meet	VERB
ftr-380	1050	10	any	any	DET
ftr-380	1050	11	financial	financial	ADJ
ftr-380	1050	12	obligation	obligation	NOUN
ftr-380	1050	13	to	to	ADP
ftr-380	1050	14	the	the	DET
ftr-380	1050	15	hursts	hurst	NOUN
ftr-380	1050	16	,	,	PUNCT
ftr-380	1050	17	mr	mr	PROPN
ftr-380	1050	18	.	.	PROPN
ftr-380	1050	19	hurst	hurst	PROPN
ftr-380	1050	20	would	would	AUX
ftr-380	1050	21	have	have	VERB
ftr-380	1050	22	the	the	DET
ftr-380	1050	23	option	option	NOUN
ftr-380	1050	24	to	to	PART
ftr-380	1050	25	retrieve	retrieve	VERB
ftr-380	1050	26	his	his	PRON
ftr-380	1050	27	shares	share	NOUN
ftr-380	1050	28	immediately	immediately	ADV
ftr-380	1050	29	,	,	PUNCT
ftr-380	1050	30	thus	thus	ADV
ftr-380	1050	31	protecting	protect	VERB
ftr-380	1050	32	the	the	DET
ftr-380	1050	33	value	value	NOUN
ftr-380	1050	34	of	of	ADP
ftr-380	1050	35	his	his	PRON
ftr-380	1050	36	security	security	NOUN
ftr-380	1050	37	interest	interest	NOUN
ftr-380	1050	38	instead	instead	ADV
ftr-380	1050	39	of	of	ADP
ftr-380	1050	40	worrying	worry	VERB
ftr-380	1050	41	about	about	ADP
ftr-380	1050	42	whether	whether	SCONJ
ftr-380	1050	43	this	this	PRON
ftr-380	1050	44	was	be	AUX
ftr-380	1050	45	the	the	DET
ftr-380	1050	46	beginning	beginning	NOUN
ftr-380	1050	47	of	of	ADP
ftr-380	1050	48	a	a	DET
ftr-380	1050	49	downward	downward	ADJ
ftr-380	1050	50	spiral	spiral	NOUN
ftr-380	1050	51	.	.	PUNCT
ftr-380	1051	1	this	this	PRON
ftr-380	1051	2	is	be	AUX
ftr-380	1051	3	perfectly	perfectly	ADV
ftr-380	1051	4	consistent	consistent	ADJ
ftr-380	1051	5	with	with	ADP
ftr-380	1051	6	a	a	DET
ftr-380	1051	7	creditor	creditor	NOUN
ftr-380	1051	8	's	's	PART
ftr-380	1051	9	interest	interest	NOUN
ftr-380	1051	10	,	,	PUNCT
ftr-380	1051	11	and	and	CCONJ
ftr-380	1051	12	there	there	PRON
ftr-380	1051	13	was	be	VERB
ftr-380	1051	14	credible	credible	ADJ
ftr-380	1051	15	trial	trial	NOUN
ftr-380	1051	16	testimony	testimony	NOUN
ftr-380	1051	17	that	that	SCONJ
ftr-380	1051	18	multiple	multiple	ADJ
ftr-380	1051	19	default	default	NOUN
ftr-380	1051	20	triggers	trigger	NOUN
ftr-380	1051	21	are	be	AUX
ftr-380	1051	22	common	common	ADJ
ftr-380	1051	23	in	in	ADP
ftr-380	1051	24	commercial	commercial	ADJ
ftr-380	1051	25	lending	lending	NOUN
ftr-380	1051	26	.	.	PUNCT
ftr-380	1051	27	"	"	PUNCT
ftr-380	1052	1	accordingly	accordingly	ADV
ftr-380	1052	2	,	,	PUNCT
ftr-380	1052	3	the	the	DET
ftr-380	1052	4	court	court	NOUN
ftr-380	1052	5	held	hold	VERB
ftr-380	1052	6	that	that	SCONJ
ftr-380	1052	7	"	"	PUNCT
ftr-380	1052	8	the	the	DET
ftr-380	1052	9	crossdefault	crossdefault	NOUN
ftr-380	1052	10	provisions	provision	NOUN
ftr-380	1052	11	protected	protect	VERB
ftr-380	1052	12	the	the	DET
ftr-380	1052	13	hursts	hurst	NOUN
ftr-380	1052	14	'	'	PART
ftr-380	1052	15	financial	financial	ADJ
ftr-380	1052	16	interest	interest	NOUN
ftr-380	1052	17	as	as	ADP
ftr-380	1052	18	creditors	creditor	NOUN
ftr-380	1052	19	of	of	ADP
ftr-380	1052	20	hmi	hmi	PROPN
ftr-380	1052	21	,	,	PUNCT
ftr-380	1052	22	for	for	ADP
ftr-380	1052	23	a	a	DET
ftr-380	1052	24	debt	debt	NOUN
ftr-380	1052	25	on	on	ADP
ftr-380	1052	26	which	which	PRON
ftr-380	1052	27	they	they	PRON
ftr-380	1052	28	had	have	AUX
ftr-380	1052	29	received	receive	VERB
ftr-380	1052	30	practically	practically	ADV
ftr-380	1052	31	no	no	DET
ftr-380	1052	32	downpayment	downpayment	NOUN
ftr-380	1052	33	,	,	PUNCT
ftr-380	1052	34	and	and	CCONJ
ftr-380	1052	35	the	the	DET
ftr-380	1052	36	collection	collection	NOUN
ftr-380	1052	37	of	of	ADP
ftr-380	1052	38	which	which	PRON
ftr-380	1052	39	(	(	PUNCT
ftr-380	1052	40	though	though	SCONJ
ftr-380	1052	41	not	not	PART
ftr-380	1052	42	'	'	PUNCT
ftr-380	1052	43	dependent	dependent	ADJ
ftr-380	1052	44	upon	upon	SCONJ
ftr-380	1052	45	the	the	DET
ftr-380	1052	46	earnings	earning	NOUN
ftr-380	1052	47	of	of	ADP
ftr-380	1052	48	the	the	DET
ftr-380	1052	49	corporation	corporation	NOUN
ftr-380	1052	50	'	'	PUNCT
ftr-380	1052	51	as	as	SCONJ
ftr-380	1052	52	that	that	DET
ftr-380	1052	53	phrase	phrase	NOUN
ftr-380	1052	54	is	be	AUX
ftr-380	1052	55	used	use	VERB
ftr-380	1052	56	in	in	ADP
ftr-380	1052	57	section	section	NOUN
ftr-380	1052	58	1.302	1.302	NUM
ftr-380	1052	59	-	-	SYM
ftr-380	1052	60	4(d	4(d	NUM
ftr-380	1052	61	)	)	PUNCT
ftr-380	1052	62	,	,	PUNCT
ftr-380	1052	63	income	income	NOUN
ftr-380	1052	64	tax	tax	NOUN
ftr-380	1052	65	regs	reg	NOUN
ftr-380	1052	66	.	.	PUNCT
ftr-380	1052	67	)	)	PUNCT
ftr-380	1052	68	was	be	AUX
ftr-380	1052	69	realistically	realistically	ADV
ftr-380	1052	70	contingent	contingent	ADJ
ftr-380	1052	71	upon	upon	SCONJ
ftr-380	1052	72	hmi	hmi	PROPN
ftr-380	1052	73	's	's	PART
ftr-380	1052	74	continued	continue	VERB
ftr-380	1052	75	financial	financial	ADJ
ftr-380	1052	76	health	health	NOUN
ftr-380	1052	77	....	....	PUNCT
ftr-380	1053	1	the	the	DET
ftr-380	1053	2	number	number	NOUN
ftr-380	1053	3	of	of	ADP
ftr-380	1053	4	legal	legal	ADJ
ftr-380	1053	5	connections	connection	NOUN
ftr-380	1053	6	between	between	ADP
ftr-380	1053	7	mr	mr	PROPN
ftr-380	1053	8	.	.	PROPN
ftr-380	1053	9	hurst	hurst	PROPN
ftr-380	1053	10	and	and	CCONJ
ftr-380	1053	11	the	the	DET
ftr-380	1053	12	buyers	buyer	NOUN
ftr-380	1053	13	that	that	PRON
ftr-380	1053	14	continued	continue	VERB
ftr-380	1053	15	after	after	SCONJ
ftr-380	1053	16	the	the	DET
ftr-380	1053	17	deal	deal	NOUN
ftr-380	1053	18	was	be	AUX
ftr-380	1053	19	signed	sign	VERB
ftr-380	1053	20	did	do	AUX
ftr-380	1053	21	not	not	PART
ftr-380	1053	22	change	change	VERB
ftr-380	1053	23	their	their	PRON
ftr-380	1053	24	character	character	NOUN
ftr-380	1053	25	as	as	ADP
ftr-380	1053	26	permissible	permissible	ADJ
ftr-380	1053	27	security	security	NOUN
ftr-380	1053	28	interests	interest	NOUN
ftr-380	1053	29	.	.	PUNCT
ftr-380	1054	1	even	even	ADV
ftr-380	1054	2	looked	look	VERB
ftr-380	1054	3	at	at	ADV
ftr-380	1054	4	all	all	ADV
ftr-380	1054	5	together	together	ADV
ftr-380	1054	6	,	,	PUNCT
ftr-380	1054	7	they	they	PRON
ftr-380	1054	8	were	be	AUX
ftr-380	1054	9	in	in	ADP
ftr-380	1054	10	no	no	DET
ftr-380	1054	11	way	way	NOUN
ftr-380	1054	12	contingent	contingent	ADJ
ftr-380	1054	13	upon	upon	SCONJ
ftr-380	1054	14	the	the	DET
ftr-380	1054	15	financial	financial	ADJ
ftr-380	1054	16	performance	performance	NOUN
ftr-380	1054	17	of	of	ADP
ftr-380	1054	18	the	the	DET
ftr-380	1054	19	company	company	NOUN
ftr-380	1054	20	except	except	SCONJ
ftr-380	1054	21	in	in	ADP
ftr-380	1054	22	the	the	DET
ftr-380	1054	23	obvious	obvious	ADJ
ftr-380	1054	24	sense	sense	NOUN
ftr-380	1054	25	that	that	SCONJ
ftr-380	1054	26	all	all	DET
ftr-380	1054	27	creditors	creditor	NOUN
ftr-380	1054	28	have	have	AUX
ftr-380	1054	29	in	in	ADP
ftr-380	1054	30	their	their	PRON
ftr-380	1054	31	debtors	debtor	NOUN
ftr-380	1054	32	'	'	PART
ftr-380	1054	33	solvency	solvency	NOUN
ftr-380	1054	34	.	.	PUNCT
ftr-380	1054	35	"	"	PUNCT
ftr-380	1055	1	2	2	X
ftr-380	1055	2	.	.	PUNCT
ftr-380	1055	3	the	the	DET
ftr-380	1055	4	irs	irs	PROPN
ftr-380	1055	5	was	be	AUX
ftr-380	1055	6	"	"	PUNCT
ftr-380	1055	7	buffeted	buffet	VERB
ftr-380	1055	8	"	"	PUNCT
ftr-380	1055	9	when	when	SCONJ
ftr-380	1055	10	it	it	PRON
ftr-380	1055	11	attempted	attempt	VERB
ftr-380	1055	12	to	to	PART
ftr-380	1055	13	show	show	VERB
ftr-380	1055	14	linkage	linkage	NOUN
ftr-380	1055	15	between	between	ADP
ftr-380	1055	16	taxpayer	taxpayer	NOUN
ftr-380	1055	17	's	's	PART
ftr-380	1055	18	borrowings	borrowing	NOUN
ftr-380	1055	19	and	and	CCONJ
ftr-380	1055	20	its	its	PRON
ftr-380	1055	21	investments	investment	NOUN
ftr-380	1055	22	in	in	ADP
ftr-380	1055	23	portfolio	portfolio	NOUN
ftr-380	1055	24	stock	stock	NOUN
ftr-380	1055	25	.	.	PUNCT
ftr-380	1056	1	obh	obh	PROPN
ftr-380	1056	2	.	.	PROPN
ftr-380	1056	3	inc	inc	PROPN
ftr-380	1056	4	.	.	PROPN
ftr-380	1057	1	(	(	PUNCT
ftr-380	1057	2	formerly	formerly	ADV
ftr-380	1057	3	berkshire	berkshire	PROPN
ftr-380	1057	4	hathaway	hathaway	PROPN
ftr-380	1057	5	inc	inc	PROPN
ftr-380	1057	6	.	.	PROPN
ftr-380	1057	7	)	)	PUNCT
ftr-380	1058	1	v.	v.	CCONJ
ftr-380	1058	2	united	united	PROPN
ftr-380	1058	3	states	states	PROPN
ftr-380	1058	4	,	,	PUNCT
ftr-380	1058	5	2005	2005	NUM
ftr-380	1058	6	-	-	SYM
ftr-380	1058	7	2	2	NUM
ftr-380	1058	8	u.s.t.c	u.s.t.c	PROPN
ftr-380	1058	9	.	.	PROPN
ftr-380	1059	1	50,627	50,627	NUM
ftr-380	1059	2	(	(	PUNCT
ftr-380	1059	3	d.	d.	PROPN
ftr-380	1059	4	neb	neb	PROPN
ftr-380	1059	5	.	.	PUNCT
ftr-380	1060	1	10/28/05	10/28/05	NUM
ftr-380	1060	2	)	)	PUNCT
ftr-380	1060	3	.	.	PUNCT
ftr-380	1061	1	the	the	DET
ftr-380	1061	2	court	court	NOUN
ftr-380	1061	3	held	hold	VERB
ftr-380	1061	4	that	that	SCONJ
ftr-380	1061	5	2006	2006	NUM
ftr-380	1061	6	]	]	PUNCT
ftr-380	1061	7	florida	florida	PROPN
ftr-380	1061	8	tax	tax	PROPN
ftr-380	1061	9	review	review	NOUN
ftr-380	1061	10	taxpayer	taxpayer	NOUN
ftr-380	1061	11	is	be	AUX
ftr-380	1061	12	entitled	entitle	VERB
ftr-380	1061	13	to	to	ADP
ftr-380	1061	14	a	a	DET
ftr-380	1061	15	full	full	ADJ
ftr-380	1061	16	dividends	dividend	NOUN
ftr-380	1061	17	-	-	PUNCT
ftr-380	1061	18	received	receive	VERB
ftr-380	1061	19	deduction	deduction	NOUN
ftr-380	1061	20	because	because	SCONJ
ftr-380	1061	21	§	§	PROPN
ftr-380	1061	22	246a	246a	NOUN
ftr-380	1061	23	,	,	PUNCT
ftr-380	1061	24	which	which	PRON
ftr-380	1061	25	reduces	reduce	VERB
ftr-380	1061	26	the	the	DET
ftr-380	1061	27	dividends	dividend	NOUN
ftr-380	1061	28	-	-	PUNCT
ftr-380	1061	29	received	receive	VERB
ftr-380	1061	30	deduction	deduction	NOUN
ftr-380	1061	31	allowable	allowable	ADJ
ftr-380	1061	32	under	under	ADP
ftr-380	1061	33	§	§	PROPN
ftr-380	1061	34	243(a	243(a	PROPN
ftr-380	1061	35	)	)	PUNCT
ftr-380	1061	36	for	for	ADP
ftr-380	1061	37	dividends	dividend	NOUN
ftr-380	1061	38	that	that	PRON
ftr-380	1061	39	are	be	AUX
ftr-380	1061	40	paid	pay	VERB
ftr-380	1061	41	on	on	ADP
ftr-380	1061	42	"	"	PUNCT
ftr-380	1061	43	debt	debt	NOUN
ftr-380	1061	44	-	-	PUNCT
ftr-380	1061	45	financed	finance	VERB
ftr-380	1061	46	portfolio	portfolio	NOUN
ftr-380	1061	47	stock	stock	NOUN
ftr-380	1061	48	,	,	PUNCT
ftr-380	1061	49	"	"	PUNCT
ftr-380	1061	50	was	be	AUX
ftr-380	1061	51	not	not	PART
ftr-380	1061	52	applicable	applicable	ADJ
ftr-380	1061	53	.	.	PUNCT
ftr-380	1062	1	the	the	DET
ftr-380	1062	2	court	court	NOUN
ftr-380	1062	3	looked	look	VERB
ftr-380	1062	4	to	to	ADP
ftr-380	1062	5	legislative	legislative	ADJ
ftr-380	1062	6	history	history	NOUN
ftr-380	1062	7	(	(	PUNCT
ftr-380	1062	8	house	house	NOUN
ftr-380	1062	9	report	report	PROPN
ftr-380	1062	10	)	)	PUNCT
ftr-380	1062	11	,	,	PUNCT
ftr-380	1062	12	which	which	PRON
ftr-380	1062	13	stated	state	VERB
ftr-380	1062	14	that	that	SCONJ
ftr-380	1062	15	portfolio	portfolio	NOUN
ftr-380	1062	16	indebtedness	indebtedness	NOUN
ftr-380	1062	17	is	be	AUX
ftr-380	1062	18	debt	debt	NOUN
ftr-380	1062	19	that	that	PRON
ftr-380	1062	20	is	be	AUX
ftr-380	1062	21	"	"	PUNCT
ftr-380	1062	22	clearly	clearly	ADV
ftr-380	1062	23	incurred	incur	VERB
ftr-380	1062	24	for	for	ADP
ftr-380	1062	25	the	the	DET
ftr-380	1062	26	purpose	purpose	NOUN
ftr-380	1062	27	of	of	ADP
ftr-380	1062	28	acquiring	acquire	VERB
ftr-380	1062	29	dividend	dividend	NOUN
ftr-380	1062	30	paying	pay	VERB
ftr-380	1062	31	stock	stock	NOUN
ftr-380	1062	32	or	or	CCONJ
ftr-380	1062	33	otherwise	otherwise	ADV
ftr-380	1062	34	directly	directly	ADV
ftr-380	1062	35	traceable	traceable	ADJ
ftr-380	1062	36	to	to	ADP
ftr-380	1062	37	such	such	DET
ftr-380	1062	38	an	an	DET
ftr-380	1062	39	acquisition	acquisition	NOUN
ftr-380	1062	40	.	.	PUNCT
ftr-380	1062	41	"	"	PUNCT
ftr-380	1063	1	0	0	NUM
ftr-380	1064	1	it	it	PRON
ftr-380	1064	2	found	find	VERB
ftr-380	1064	3	that	that	SCONJ
ftr-380	1064	4	the	the	DET
ftr-380	1064	5	proceeds	proceed	NOUN
ftr-380	1064	6	of	of	ADP
ftr-380	1064	7	the	the	DET
ftr-380	1064	8	four	four	NUM
ftr-380	1064	9	borrowings	borrowing	NOUN
ftr-380	1064	10	in	in	ADP
ftr-380	1064	11	question	question	NOUN
ftr-380	1064	12	were	be	AUX
ftr-380	1064	13	not	not	PART
ftr-380	1064	14	able	able	ADJ
ftr-380	1064	15	to	to	PART
ftr-380	1064	16	be	be	AUX
ftr-380	1064	17	traced	trace	VERB
ftr-380	1064	18	to	to	ADP
ftr-380	1064	19	specific	specific	ADJ
ftr-380	1064	20	purchases	purchase	NOUN
ftr-380	1064	21	of	of	ADP
ftr-380	1064	22	portfolio	portfolio	NOUN
ftr-380	1064	23	stock	stock	NOUN
ftr-380	1064	24	,	,	PUNCT
ftr-380	1064	25	i.e.	i.e.	X
ftr-380	1064	26	,	,	PUNCT
ftr-380	1064	27	they	they	PRON
ftr-380	1064	28	were	be	AUX
ftr-380	1064	29	not	not	PART
ftr-380	1064	30	"	"	PUNCT
ftr-380	1064	31	directly	directly	ADV
ftr-380	1064	32	attributable	attributable	ADJ
ftr-380	1064	33	"	"	PUNCT
ftr-380	1064	34	to	to	ADP
ftr-380	1064	35	portfolio	portfolio	NOUN
ftr-380	1064	36	stock	stock	NOUN
ftr-380	1064	37	purchases	purchase	NOUN
ftr-380	1064	38	.	.	PUNCT
ftr-380	1065	1	it	it	PRON
ftr-380	1065	2	further	far	ADV
ftr-380	1065	3	held	hold	VERB
ftr-380	1065	4	that	that	SCONJ
ftr-380	1065	5	"	"	PUNCT
ftr-380	1065	6	directly	directly	ADV
ftr-380	1065	7	traceable	traceable	ADJ
ftr-380	1065	8	"	"	PUNCT
ftr-380	1065	9	should	should	AUX
ftr-380	1065	10	be	be	AUX
ftr-380	1065	11	given	give	VERB
ftr-380	1065	12	a	a	DET
ftr-380	1065	13	"	"	PUNCT
ftr-380	1065	14	plain	plain	ADJ
ftr-380	1065	15	meaning	meaning	NOUN
ftr-380	1065	16	"	"	PUNCT
ftr-380	1065	17	definition	definition	NOUN
ftr-380	1065	18	,	,	PUNCT
ftr-380	1065	19	i.e.	i.e.	X
ftr-380	1065	20	,	,	PUNCT
ftr-380	1065	21	that	that	SCONJ
ftr-380	1065	22	"	"	PUNCT
ftr-380	1065	23	direct	direct	ADJ
ftr-380	1065	24	"	"	PUNCT
ftr-380	1065	25	connotes	connote	VERB
ftr-380	1065	26	an	an	DET
ftr-380	1065	27	"	"	PUNCT
ftr-380	1065	28	immediate	immediate	ADJ
ftr-380	1065	29	result	result	NOUN
ftr-380	1065	30	,	,	PUNCT
ftr-380	1065	31	"	"	PUNCT
ftr-380	1065	32	and	and	CCONJ
ftr-380	1065	33	the	the	DET
ftr-380	1065	34	irs	irs	PROPN
ftr-380	1065	35	failed	fail	VERB
ftr-380	1065	36	to	to	PART
ftr-380	1065	37	show	show	VERB
ftr-380	1065	38	an	an	DET
ftr-380	1065	39	immediate	immediate	ADJ
ftr-380	1065	40	connection	connection	NOUN
ftr-380	1065	41	between	between	ADP
ftr-380	1065	42	the	the	DET
ftr-380	1065	43	debt	debt	NOUN
ftr-380	1065	44	proceeds	proceed	NOUN
ftr-380	1065	45	and	and	CCONJ
ftr-380	1065	46	the	the	DET
ftr-380	1065	47	stocks	stock	NOUN
ftr-380	1065	48	.	.	PUNCT
ftr-380	1066	1	the	the	DET
ftr-380	1066	2	court	court	NOUN
ftr-380	1066	3	further	far	ADV
ftr-380	1066	4	found	find	VERB
ftr-380	1066	5	that	that	SCONJ
ftr-380	1066	6	the	the	DET
ftr-380	1066	7	irs	irs	PROPN
ftr-380	1066	8	tracings	tracing	NOUN
ftr-380	1066	9	do	do	AUX
ftr-380	1066	10	not	not	PART
ftr-380	1066	11	satisfy	satisfy	VERB
ftr-380	1066	12	the	the	DET
ftr-380	1066	13	"	"	PUNCT
ftr-380	1066	14	purpose	purpose	NOUN
ftr-380	1066	15	"	"	PUNCT
ftr-380	1066	16	test	test	NOUN
ftr-380	1066	17	either	either	ADV
ftr-380	1066	18	.	.	PUNCT
ftr-380	1067	1	*	*	PUNCT
ftr-380	1067	2	the	the	DET
ftr-380	1067	3	opinion	opinion	NOUN
ftr-380	1067	4	states	state	VERB
ftr-380	1067	5	that	that	SCONJ
ftr-380	1067	6	the	the	DET
ftr-380	1067	7	court	court	NOUN
ftr-380	1067	8	is	be	AUX
ftr-380	1067	9	cognizant	cognizant	ADJ
ftr-380	1067	10	of	of	ADP
ftr-380	1067	11	the	the	DET
ftr-380	1067	12	fact	fact	NOUN
ftr-380	1067	13	that	that	SCONJ
ftr-380	1067	14	current	current	ADJ
ftr-380	1067	15	statutory	statutory	ADJ
ftr-380	1067	16	and	and	CCONJ
ftr-380	1067	17	regulatory	regulatory	ADJ
ftr-380	1067	18	regime	regime	NOUN
ftr-380	1067	19	makes	make	VERB
ftr-380	1067	20	it	it	PRON
ftr-380	1067	21	virtually	virtually	ADV
ftr-380	1067	22	impossible	impossible	ADJ
ftr-380	1067	23	for	for	SCONJ
ftr-380	1067	24	the	the	DET
ftr-380	1067	25	service	service	NOUN
ftr-380	1067	26	to	to	PART
ftr-380	1067	27	trace	trace	VERB
ftr-380	1067	28	debt	debt	NOUN
ftr-380	1067	29	proceeds	proceed	NOUN
ftr-380	1067	30	and	and	CCONJ
ftr-380	1067	31	thus	thus	ADV
ftr-380	1067	32	assess	assess	VERB
ftr-380	1067	33	tax	tax	NOUN
ftr-380	1067	34	deficiencies	deficiency	NOUN
ftr-380	1067	35	under	under	ADP
ftr-380	1067	36	§	§	PROPN
ftr-380	1067	37	246a	246a	NOUN
ftr-380	1067	38	against	against	ADP
ftr-380	1067	39	companies	company	NOUN
ftr-380	1067	40	like	like	ADP
ftr-380	1067	41	obh	obh	PROPN
ftr-380	1067	42	who	who	PRON
ftr-380	1067	43	engage	engage	VERB
ftr-380	1067	44	in	in	ADP
ftr-380	1067	45	numerous	numerous	ADJ
ftr-380	1067	46	investment	investment	NOUN
ftr-380	1067	47	transactions	transaction	NOUN
ftr-380	1067	48	.	.	PUNCT
ftr-380	1068	1	however	however	ADV
ftr-380	1068	2	,	,	PUNCT
ftr-380	1068	3	any	any	DET
ftr-380	1068	4	decision	decision	NOUN
ftr-380	1068	5	to	to	PART
ftr-380	1068	6	loosen	loosen	VERB
ftr-380	1068	7	the	the	DET
ftr-380	1068	8	"	"	PUNCT
ftr-380	1068	9	direct	direct	ADJ
ftr-380	1068	10	"	"	PUNCT
ftr-380	1068	11	connection	connection	NOUN
ftr-380	1068	12	required	require	VERB
ftr-380	1068	13	between	between	ADP
ftr-380	1068	14	debt	debt	NOUN
ftr-380	1068	15	proceeds	proceed	NOUN
ftr-380	1068	16	and	and	CCONJ
ftr-380	1068	17	the	the	DET
ftr-380	1068	18	purchase	purchase	NOUN
ftr-380	1068	19	of	of	ADP
ftr-380	1068	20	dividend	dividend	NOUN
ftr-380	1068	21	-	-	PUNCT
ftr-380	1068	22	paying	pay	VERB
ftr-380	1068	23	stocks	stock	NOUN
ftr-380	1068	24	must	must	AUX
ftr-380	1068	25	be	be	AUX
ftr-380	1068	26	made	make	VERB
ftr-380	1068	27	by	by	ADP
ftr-380	1068	28	congress	congress	PROPN
ftr-380	1068	29	or	or	CCONJ
ftr-380	1068	30	the	the	DET
ftr-380	1068	31	service	service	NOUN
ftr-380	1068	32	,	,	PUNCT
ftr-380	1068	33	not	not	PART
ftr-380	1068	34	the	the	DET
ftr-380	1068	35	courts	court	NOUN
ftr-380	1068	36	.	.	PUNCT
ftr-380	1069	1	in	in	ADP
ftr-380	1069	2	fact	fact	NOUN
ftr-380	1069	3	,	,	PUNCT
ftr-380	1069	4	the	the	DET
ftr-380	1069	5	service	service	NOUN
ftr-380	1069	6	,	,	PUNCT
ftr-380	1069	7	apparently	apparently	ADV
ftr-380	1069	8	recognizing	recognize	VERB
ftr-380	1069	9	the	the	DET
ftr-380	1069	10	difficulty	difficulty	NOUN
ftr-380	1069	11	in	in	ADP
ftr-380	1069	12	applying	apply	VERB
ftr-380	1069	13	§	§	PROPN
ftr-380	1069	14	246a	246a	NOUN
ftr-380	1069	15	to	to	ADP
ftr-380	1069	16	companies	company	NOUN
ftr-380	1069	17	like	like	ADP
ftr-380	1069	18	berkshire	berkshire	NOUN
ftr-380	1069	19	,	,	PUNCT
ftr-380	1069	20	has	have	AUX
ftr-380	1069	21	already	already	ADV
ftr-380	1069	22	taken	take	VERB
ftr-380	1069	23	steps	step	NOUN
ftr-380	1069	24	to	to	PART
ftr-380	1069	25	alter	alter	VERB
ftr-380	1069	26	the	the	DET
ftr-380	1069	27	necessary	necessary	ADJ
ftr-380	1069	28	linkage	linkage	NOUN
ftr-380	1069	29	required	require	VERB
ftr-380	1069	30	by	by	ADP
ftr-380	1069	31	§	§	PROPN
ftr-380	1069	32	246a	246a	NOUN
ftr-380	1069	33	.	.	PUNCT
ftr-380	1070	1	on	on	ADP
ftr-380	1070	2	may	may	PROPN
ftr-380	1070	3	7	7	NUM
ftr-380	1070	4	,	,	PUNCT
ftr-380	1070	5	2004	2004	NUM
ftr-380	1070	6	,	,	PUNCT
ftr-380	1070	7	the	the	DET
ftr-380	1070	8	service	service	NOUN
ftr-380	1070	9	issued	issue	VERB
ftr-380	1070	10	an	an	DET
ftr-380	1070	11	announcement	announcement	NOUN
ftr-380	1070	12	requesting	request	VERB
ftr-380	1070	13	comments	comment	NOUN
ftr-380	1070	14	on	on	ADP
ftr-380	1070	15	whether	whether	SCONJ
ftr-380	1070	16	regulations	regulation	NOUN
ftr-380	1070	17	should	should	AUX
ftr-380	1070	18	be	be	AUX
ftr-380	1070	19	adopted	adopt	VERB
ftr-380	1070	20	that	that	PRON
ftr-380	1070	21	would	would	AUX
ftr-380	1070	22	supplement	supplement	VERB
ftr-380	1070	23	the	the	DET
ftr-380	1070	24	specific	specific	ADJ
ftr-380	1070	25	tracing	trace	VERB
ftr-380	1070	26	rule	rule	NOUN
ftr-380	1070	27	in	in	ADP
ftr-380	1070	28	§	§	PROPN
ftr-380	1070	29	246a	246a	NOUN
ftr-380	1070	30	with	with	ADP
ftr-380	1070	31	a	a	DET
ftr-380	1070	32	pro	pro	ADJ
ftr-380	1070	33	rata	rata	ADJ
ftr-380	1070	34	allocation	allocation	NOUN
ftr-380	1070	35	rule	rule	NOUN
ftr-380	1070	36	to	to	PART
ftr-380	1070	37	determine	determine	VERB
ftr-380	1070	38	the	the	DET
ftr-380	1070	39	use	use	NOUN
ftr-380	1070	40	of	of	ADP
ftr-380	1070	41	borrowings	borrowing	NOUN
ftr-380	1070	42	that	that	PRON
ftr-380	1070	43	are	be	AUX
ftr-380	1070	44	not	not	PART
ftr-380	1070	45	traceable	traceable	ADJ
ftr-380	1070	46	to	to	ADP
ftr-380	1070	47	a	a	DET
ftr-380	1070	48	specific	specific	ADJ
ftr-380	1070	49	use	use	NOUN
ftr-380	1070	50	.	.	PUNCT
ftr-380	1071	1	see	see	VERB
ftr-380	1071	2	69	69	NUM
ftr-380	1071	3	f.r	f.r	NOUN
ftr-380	1071	4	.	.	PROPN
ftr-380	1071	5	25534	25534	NUM
ftr-380	1071	6	.	.	PUNCT
ftr-380	1072	1	c.	c.	NOUN
ftr-380	1072	2	liquidations	liquidation	NOUN
ftr-380	1072	3	1	1	NUM
ftr-380	1072	4	.	.	PUNCT
ftr-380	1073	1	the	the	DET
ftr-380	1073	2	transfer	transfer	NOUN
ftr-380	1073	3	of	of	ADP
ftr-380	1073	4	something	something	PRON
ftr-380	1073	5	worth	worth	ADJ
ftr-380	1073	6	nothing	nothing	PRON
ftr-380	1073	7	(	(	PUNCT
ftr-380	1073	8	or	or	CCONJ
ftr-380	1073	9	less	less	ADJ
ftr-380	1073	10	than	than	ADP
ftr-380	1073	11	nothing	nothing	PRON
ftr-380	1073	12	)	)	PUNCT
ftr-380	1073	13	on	on	ADP
ftr-380	1073	14	a	a	DET
ftr-380	1073	15	net	net	ADJ
ftr-380	1073	16	basis	basis	NOUN
ftr-380	1073	17	is	be	AUX
ftr-380	1073	18	not	not	PART
ftr-380	1073	19	a	a	DET
ftr-380	1073	20	transfer	transfer	NOUN
ftr-380	1073	21	of	of	ADP
ftr-380	1073	22	property	property	NOUN
ftr-380	1073	23	for	for	ADP
ftr-380	1073	24	purposes	purpose	NOUN
ftr-380	1073	25	of	of	ADP
ftr-380	1073	26	subchapter	subchapter	NOUN
ftr-380	1073	27	c.	c.	PROPN
ftr-380	1073	28	reg-163314	reg-163314	PROPN
ftr-380	1073	29	-	-	PUNCT
ftr-380	1073	30	03	03	NUM
ftr-380	1073	31	,	,	PUNCT
ftr-380	1073	32	transactions	transaction	NOUN
ftr-380	1073	33	involving	involve	VERB
ftr-380	1073	34	the	the	DET
ftr-380	1073	35	transfer	transfer	NOUN
ftr-380	1073	36	of	of	ADP
ftr-380	1073	37	no	no	DET
ftr-380	1073	38	net	net	ADJ
ftr-380	1073	39	value	value	NOUN
ftr-380	1073	40	,	,	PUNCT
ftr-380	1073	41	70	70	NUM
ftr-380	1073	42	f.r	f.r	PROPN
ftr-380	1073	43	.	.	PROPN
ftr-380	1073	44	11903	11903	NUM
ftr-380	1073	45	(	(	PUNCT
ftr-380	1073	46	3/10/05	3/10/05	NUM
ftr-380	1073	47	)	)	PUNCT
ftr-380	1073	48	.	.	PUNCT
ftr-380	1074	1	these	these	DET
ftr-380	1074	2	proposed	propose	VERB
ftr-380	1074	3	regulations	regulation	NOUN
ftr-380	1074	4	deal	deal	VERB
ftr-380	1074	5	with	with	ADP
ftr-380	1074	6	the	the	DET
ftr-380	1074	7	net	net	ADJ
ftr-380	1074	8	value	value	NOUN
ftr-380	1074	9	requirement	requirement	NOUN
ftr-380	1074	10	for	for	ADP
ftr-380	1074	11	tax	tax	NOUN
ftr-380	1074	12	-	-	PUNCT
ftr-380	1074	13	free	free	ADJ
ftr-380	1074	14	transactions	transaction	NOUN
ftr-380	1074	15	under	under	ADP
ftr-380	1074	16	subchapter	subchapter	NOUN
ftr-380	1074	17	c	c	NOUN
ftr-380	1074	18	,	,	PUNCT
ftr-380	1074	19	and	and	CCONJ
ftr-380	1074	20	provide	provide	VERB
ftr-380	1074	21	that	that	SCONJ
ftr-380	1074	22	exchanges	exchange	NOUN
ftr-380	1074	23	under	under	ADP
ftr-380	1074	24	§	§	PROPN
ftr-380	1074	25	§	§	PROPN
ftr-380	1074	26	351	351	NUM
ftr-380	1074	27	,	,	PUNCT
ftr-380	1074	28	332	332	NUM
ftr-380	1074	29	and	and	CCONJ
ftr-380	1074	30	368	368	NUM
ftr-380	1074	31	do	do	AUX
ftr-380	1074	32	not	not	PART
ftr-380	1074	33	qualify	qualify	VERB
ftr-380	1074	34	for	for	ADP
ftr-380	1074	35	tax	tax	NOUN
ftr-380	1074	36	-	-	PUNCT
ftr-380	1074	37	free	free	ADJ
ftr-380	1074	38	treatment	treatment	NOUN
ftr-380	1074	39	where	where	SCONJ
ftr-380	1074	40	there	there	PRON
ftr-380	1074	41	is	be	VERB
ftr-380	1074	42	no	no	DET
ftr-380	1074	43	net	net	ADJ
ftr-380	1074	44	value	value	NOUN
ftr-380	1074	45	in	in	ADP
ftr-380	1074	46	the	the	DET
ftr-380	1074	47	property	property	NOUN
ftr-380	1074	48	transferred	transfer	VERB
ftr-380	1074	49	or	or	CCONJ
ftr-380	1074	50	received	receive	VERB
ftr-380	1074	51	,	,	PUNCT
ftr-380	1074	52	with	with	ADP
ftr-380	1074	53	exceptions	exception	NOUN
ftr-380	1074	54	for	for	ADP
ftr-380	1074	55	e	e	NOUN
ftr-380	1074	56	,	,	PUNCT
ftr-380	1074	57	f	f	PROPN
ftr-380	1074	58	and	and	CCONJ
ftr-380	1074	59	some	some	PRON
ftr-380	1074	60	d	d	PROPN
ftr-380	1074	61	reorganizations	reorganization	NOUN
ftr-380	1074	62	.	.	PUNCT
ftr-380	1075	1	*	*	PUNCT
ftr-380	1075	2	the	the	DET
ftr-380	1075	3	proposed	propose	VERB
ftr-380	1075	4	regulations	regulation	NOUN
ftr-380	1075	5	note	note	VERB
ftr-380	1075	6	,	,	PUNCT
ftr-380	1075	7	however	however	ADV
ftr-380	1075	8	,	,	PUNCT
ftr-380	1075	9	that	that	SCONJ
ftr-380	1075	10	even	even	ADV
ftr-380	1075	11	though	though	SCONJ
ftr-380	1075	12	a	a	DET
ftr-380	1075	13	liquidation	liquidation	NOUN
ftr-380	1075	14	of	of	ADP
ftr-380	1075	15	a	a	DET
ftr-380	1075	16	subsidiary	subsidiary	NOUN
ftr-380	1075	17	might	might	AUX
ftr-380	1075	18	not	not	PART
ftr-380	1075	19	qualify	qualify	VERB
ftr-380	1075	20	under	under	ADP
ftr-380	1075	21	§	§	PROPN
ftr-380	1075	22	332	332	NUM
ftr-380	1075	23	,	,	PUNCT
ftr-380	1075	24	the	the	DET
ftr-380	1075	25	transaction	transaction	NOUN
ftr-380	1075	26	nevertheless	nevertheless	ADV
ftr-380	1075	27	might	might	AUX
ftr-380	1075	28	qualify	qualify	VERB
ftr-380	1075	29	as	as	ADP
ftr-380	1075	30	a	a	DET
ftr-380	1075	31	tax	tax	NOUN
ftr-380	1075	32	-	-	PUNCT
ftr-380	1075	33	free	free	ADJ
ftr-380	1075	34	reorganization	reorganization	NOUN
ftr-380	1075	35	under	under	ADP
ftr-380	1075	36	§	§	PROPN
ftr-380	1075	37	368	368	NUM
ftr-380	1075	38	.	.	PUNCT
ftr-380	1076	1	see	see	VERB
ftr-380	1076	2	prop	prop	NOUN
ftr-380	1076	3	.	.	PUNCT
ftr-380	1077	1	reg	reg	NOUN
ftr-380	1077	2	.	.	PUNCT
ftr-380	1078	1	§	§	PROPN
ftr-380	1078	2	1.332	1.332	NUM
ftr-380	1078	3	-	-	SYM
ftr-380	1078	4	2(e	2(e	NUM
ftr-380	1078	5	)	)	PUNCT
ftr-380	1078	6	,	,	PUNCT
ftr-380	1078	7	ex	ex	NOUN
ftr-380	1078	8	.	.	NOUN
ftr-380	1078	9	2	2	NUM
ftr-380	1078	10	.	.	PUNCT
ftr-380	1079	1	the	the	DET
ftr-380	1079	2	preamble	preamble	NOUN
ftr-380	1079	3	to	to	ADP
ftr-380	1079	4	the	the	DET
ftr-380	1079	5	proposed	propose	VERB
ftr-380	1079	6	regulations	regulation	NOUN
ftr-380	1079	7	notes	note	VERB
ftr-380	1079	8	that	that	SCONJ
ftr-380	1079	9	the	the	DET
ftr-380	1079	10	treasury	treasury	NOUN
ftr-380	1079	11	adopted	adopt	VERB
ftr-380	1079	12	the	the	DET
ftr-380	1079	13	approach	approach	NOUN
ftr-380	1079	14	in	in	ADP
ftr-380	1079	15	spaulding	spaulding	PROPN
ftr-380	1079	16	bakeries	bakery	NOUN
ftr-380	1080	1	[	[	X
ftr-380	1080	2	vol	vol	NOUN
ftr-380	1080	3	8	8	NUM
ftr-380	1080	4	:	:	PUNCT
ftr-380	1080	5	si	si	PROPN
ftr-380	1080	6	recent	recent	ADJ
ftr-380	1080	7	developments	development	NOUN
ftr-380	1080	8	in	in	ADP
ftr-380	1080	9	federal	federal	ADJ
ftr-380	1080	10	income	income	NOUN
ftr-380	1080	11	taxation	taxation	PROPN
ftr-380	1080	12	v.	v.	ADP
ftr-380	1080	13	commissioner	commissioner	NOUN
ftr-380	1080	14	,	,	PUNCT
ftr-380	1080	15	252	252	NUM
ftr-380	1080	16	f.2d	f.2d	NOUN
ftr-380	1080	17	693	693	NUM
ftr-380	1080	18	(	(	PUNCT
ftr-380	1080	19	2d	2d	NUM
ftr-380	1080	20	cir	cir	NOUN
ftr-380	1080	21	.	.	PROPN
ftr-380	1080	22	1963	1963	NUM
ftr-380	1080	23	)	)	PUNCT
ftr-380	1080	24	,	,	PUNCT
ftr-380	1080	25	affg	affg	PROPN
ftr-380	1080	26	27	27	NUM
ftr-380	1080	27	t.c	t.c	PROPN
ftr-380	1080	28	.	.	PROPN
ftr-380	1080	29	684	684	NUM
ftr-380	1080	30	(	(	PUNCT
ftr-380	1080	31	1957	1957	NUM
ftr-380	1080	32	)	)	PUNCT
ftr-380	1080	33	,	,	PUNCT
ftr-380	1080	34	and	and	CCONJ
ftr-380	1080	35	h.	h.	PROPN
ftr-380	1080	36	k	k	PROPN
ftr-380	1080	37	porter	porter	PROPN
ftr-380	1080	38	co.	co.	PROPN
ftr-380	1081	1	v.	v.	PROPN
ftr-380	1081	2	commissioner	commissioner	PROPN
ftr-380	1081	3	,	,	PUNCT
ftr-380	1081	4	87	87	NUM
ftr-380	1081	5	t.c	t.c	PROPN
ftr-380	1081	6	.	.	PUNCT
ftr-380	1082	1	689	689	NUM
ftr-380	1082	2	(	(	PUNCT
ftr-380	1082	3	1986	1986	NUM
ftr-380	1082	4	)	)	PUNCT
ftr-380	1082	5	,	,	PUNCT
ftr-380	1082	6	because	because	SCONJ
ftr-380	1082	7	it	it	PRON
ftr-380	1082	8	concluded	conclude	VERB
ftr-380	1082	9	that	that	SCONJ
ftr-380	1082	10	it	it	PRON
ftr-380	1082	11	is	be	AUX
ftr-380	1082	12	appropriate	appropriate	ADJ
ftr-380	1082	13	for	for	SCONJ
ftr-380	1082	14	a	a	DET
ftr-380	1082	15	corporation	corporation	NOUN
ftr-380	1082	16	to	to	PART
ftr-380	1082	17	recognize	recognize	VERB
ftr-380	1082	18	loss	loss	NOUN
ftr-380	1082	19	when	when	SCONJ
ftr-380	1082	20	it	it	PRON
ftr-380	1082	21	fails	fail	VERB
ftr-380	1082	22	to	to	PART
ftr-380	1082	23	receive	receive	VERB
ftr-380	1082	24	a	a	DET
ftr-380	1082	25	liquidating	liquidate	VERB
ftr-380	1082	26	distribution	distribution	NOUN
ftr-380	1082	27	on	on	ADP
ftr-380	1082	28	a	a	DET
ftr-380	1082	29	class	class	NOUN
ftr-380	1082	30	of	of	ADP
ftr-380	1082	31	its	its	PRON
ftr-380	1082	32	subsidiary	subsidiary	NOUN
ftr-380	1082	33	because	because	SCONJ
ftr-380	1082	34	the	the	DET
ftr-380	1082	35	parent	parent	NOUN
ftr-380	1082	36	corporation	corporation	NOUN
ftr-380	1082	37	would	would	AUX
ftr-380	1082	38	recognize	recognize	VERB
ftr-380	1082	39	such	such	DET
ftr-380	1082	40	a	a	DET
ftr-380	1082	41	loss	loss	NOUN
ftr-380	1082	42	if	if	SCONJ
ftr-380	1082	43	the	the	DET
ftr-380	1082	44	distribution	distribution	NOUN
ftr-380	1082	45	qualified	qualified	ADJ
ftr-380	1082	46	as	as	ADP
ftr-380	1082	47	a	a	DET
ftr-380	1082	48	reorganization	reorganization	NOUN
ftr-380	1082	49	under	under	ADP
ftr-380	1082	50	§	§	PROPN
ftr-380	1082	51	368	368	NUM
ftr-380	1082	52	.	.	PUNCT
ftr-380	1082	53	0	0	PUNCT
ftr-380	1083	1	the	the	DET
ftr-380	1083	2	proposed	propose	VERB
ftr-380	1083	3	regulations	regulation	NOUN
ftr-380	1083	4	also	also	ADV
ftr-380	1083	5	provide	provide	VERB
ftr-380	1083	6	guidance	guidance	NOUN
ftr-380	1083	7	on	on	ADP
ftr-380	1083	8	the	the	DET
ftr-380	1083	9	treatment	treatment	NOUN
ftr-380	1083	10	of	of	ADP
ftr-380	1083	11	creditors	creditor	NOUN
ftr-380	1083	12	of	of	ADP
ftr-380	1083	13	an	an	DET
ftr-380	1083	14	insolvent	insolvent	ADJ
ftr-380	1083	15	corporation	corporation	NOUN
ftr-380	1083	16	,	,	PUNCT
ftr-380	1083	17	who	who	PRON
ftr-380	1083	18	will	will	AUX
ftr-380	1083	19	be	be	AUX
ftr-380	1083	20	treated	treat	VERB
ftr-380	1083	21	as	as	ADP
ftr-380	1083	22	proprietors	proprietor	NOUN
ftr-380	1083	23	to	to	PART
ftr-380	1083	24	determine	determine	VERB
ftr-380	1083	25	whether	whether	SCONJ
ftr-380	1083	26	continuity	continuity	NOUN
ftr-380	1083	27	of	of	ADP
ftr-380	1083	28	interest	interest	NOUN
ftr-380	1083	29	is	be	AUX
ftr-380	1083	30	preserved	preserve	VERB
ftr-380	1083	31	.	.	PUNCT
ftr-380	1084	1	*	*	PUNCT
ftr-380	1084	2	finally	finally	ADV
ftr-380	1084	3	,	,	PUNCT
ftr-380	1084	4	the	the	DET
ftr-380	1084	5	proposed	propose	VERB
ftr-380	1084	6	regulations	regulation	NOUN
ftr-380	1084	7	provide	provide	VERB
ftr-380	1084	8	that	that	SCONJ
ftr-380	1084	9	the	the	DET
ftr-380	1084	10	requirements	requirement	NOUN
ftr-380	1084	11	of	of	ADP
ftr-380	1084	12	§	§	PROPN
ftr-380	1084	13	332	332	NUM
ftr-380	1084	14	are	be	AUX
ftr-380	1084	15	satisfied	satisfied	ADJ
ftr-380	1084	16	only	only	ADV
ftr-380	1084	17	if	if	SCONJ
ftr-380	1084	18	the	the	DET
ftr-380	1084	19	recipient	recipient	NOUN
ftr-380	1084	20	corporation	corporation	NOUN
ftr-380	1084	21	receives	receive	VERB
ftr-380	1084	22	at	at	ADP
ftr-380	1084	23	least	least	ADJ
ftr-380	1084	24	partial	partial	ADJ
ftr-380	1084	25	payment	payment	NOUN
ftr-380	1084	26	for	for	ADP
ftr-380	1084	27	each	each	DET
ftr-380	1084	28	class	class	NOUN
ftr-380	1084	29	of	of	ADP
ftr-380	1084	30	stock	stock	NOUN
ftr-380	1084	31	that	that	PRON
ftr-380	1084	32	it	it	PRON
ftr-380	1084	33	owns	own	VERB
ftr-380	1084	34	in	in	ADP
ftr-380	1084	35	the	the	DET
ftr-380	1084	36	liquidating	liquidating	NOUN
ftr-380	1084	37	corporation	corporation	NOUN
ftr-380	1084	38	.	.	PUNCT
ftr-380	1085	1	a	a	DET
ftr-380	1085	2	distribution	distribution	NOUN
ftr-380	1085	3	in	in	ADP
ftr-380	1085	4	redemption	redemption	NOUN
ftr-380	1085	5	of	of	ADP
ftr-380	1085	6	less	less	ADJ
ftr-380	1085	7	than	than	ADP
ftr-380	1085	8	all	all	PRON
ftr-380	1085	9	of	of	ADP
ftr-380	1085	10	the	the	DET
ftr-380	1085	11	shares	share	NOUN
ftr-380	1085	12	one	one	NUM
ftr-380	1085	13	corporation	corporation	NOUN
ftr-380	1085	14	owns	own	VERB
ftr-380	1085	15	in	in	ADP
ftr-380	1085	16	another	another	DET
ftr-380	1085	17	corporation	corporation	NOUN
ftr-380	1085	18	,	,	PUNCT
ftr-380	1085	19	but	but	CCONJ
ftr-380	1085	20	in	in	ADP
ftr-380	1085	21	which	which	PRON
ftr-380	1085	22	the	the	DET
ftr-380	1085	23	recipient	recipient	NOUN
ftr-380	1085	24	corporation	corporation	NOUN
ftr-380	1085	25	receives	receive	VERB
ftr-380	1085	26	partial	partial	ADJ
ftr-380	1085	27	payment	payment	NOUN
ftr-380	1085	28	for	for	ADP
ftr-380	1085	29	at	at	ADV
ftr-380	1085	30	least	least	ADV
ftr-380	1085	31	one	one	NUM
ftr-380	1085	32	class	class	NOUN
ftr-380	1085	33	of	of	ADP
ftr-380	1085	34	stock	stock	NOUN
ftr-380	1085	35	may	may	AUX
ftr-380	1085	36	qualify	qualify	VERB
ftr-380	1085	37	as	as	ADP
ftr-380	1085	38	a	a	DET
ftr-380	1085	39	reorganization	reorganization	NOUN
ftr-380	1085	40	.	.	PUNCT
ftr-380	1086	1	d.	d.	PROPN
ftr-380	1086	2	s	s	PROPN
ftr-380	1086	3	corporations	corporation	NOUN
ftr-380	1086	4	1	1	X
ftr-380	1086	5	.	.	PUNCT
ftr-380	1086	6	members	member	NOUN
ftr-380	1086	7	of	of	ADP
ftr-380	1086	8	one	one	NUM
ftr-380	1086	9	(	(	PUNCT
ftr-380	1086	10	greatly	greatly	ADV
ftr-380	1086	11	extended	extended	ADJ
ftr-380	1086	12	)	)	PUNCT
ftr-380	1086	13	family	family	NOUN
ftr-380	1086	14	are	be	AUX
ftr-380	1086	15	treated	treat	VERB
ftr-380	1086	16	as	as	ADP
ftr-380	1086	17	one	one	NUM
ftr-380	1086	18	shareholder	shareholder	NOUN
ftr-380	1086	19	.	.	PUNCT
ftr-380	1087	1	section	section	NOUN
ftr-380	1087	2	231	231	NUM
ftr-380	1087	3	of	of	ADP
ftr-380	1087	4	the	the	DET
ftr-380	1087	5	jobs	job	NOUN
ftr-380	1087	6	act	act	NOUN
ftr-380	1087	7	of	of	ADP
ftr-380	1087	8	2004	2004	NUM
ftr-380	1087	9	amends	amend	NOUN
ftr-380	1087	10	§	§	PROPN
ftr-380	1087	11	1361	1361	NUM
ftr-380	1087	12	to	to	PART
ftr-380	1087	13	treat	treat	VERB
ftr-380	1087	14	members	member	NOUN
ftr-380	1087	15	of	of	ADP
ftr-380	1087	16	a	a	DET
ftr-380	1087	17	family	family	NOUN
ftr-380	1087	18	as	as	ADP
ftr-380	1087	19	one	one	NUM
ftr-380	1087	20	shareholder	shareholder	NOUN
ftr-380	1087	21	at	at	ADP
ftr-380	1087	22	the	the	DET
ftr-380	1087	23	election	election	NOUN
ftr-380	1087	24	of	of	ADP
ftr-380	1087	25	any	any	DET
ftr-380	1087	26	family	family	NOUN
ftr-380	1087	27	member	member	NOUN
ftr-380	1087	28	.	.	PUNCT
ftr-380	1088	1	shareholders	shareholder	NOUN
ftr-380	1088	2	with	with	ADP
ftr-380	1088	3	a	a	DET
ftr-380	1088	4	common	common	ADJ
ftr-380	1088	5	ancestor	ancestor	NOUN
ftr-380	1088	6	going	go	VERB
ftr-380	1088	7	back	back	ADV
ftr-380	1088	8	six	six	NUM
ftr-380	1088	9	generations	generation	NOUN
ftr-380	1088	10	are	be	AUX
ftr-380	1088	11	members	member	NOUN
ftr-380	1088	12	of	of	ADP
ftr-380	1088	13	the	the	DET
ftr-380	1088	14	same	same	ADJ
ftr-380	1088	15	family	family	NOUN
ftr-380	1088	16	.	.	PUNCT
ftr-380	1089	1	*	*	PUNCT
ftr-380	1089	2	this	this	PRON
ftr-380	1089	3	means	mean	VERB
ftr-380	1089	4	that	that	SCONJ
ftr-380	1089	5	a	a	DET
ftr-380	1089	6	shareholder	shareholder	NOUN
ftr-380	1089	7	and	and	CCONJ
ftr-380	1089	8	his	his	PRON
ftr-380	1089	9	fifth	fifth	ADJ
ftr-380	1089	10	cousin	cousin	NOUN
ftr-380	1089	11	are	be	AUX
ftr-380	1089	12	members	member	NOUN
ftr-380	1089	13	of	of	ADP
ftr-380	1089	14	the	the	DET
ftr-380	1089	15	same	same	ADJ
ftr-380	1089	16	family	family	NOUN
ftr-380	1089	17	.	.	PUNCT
ftr-380	1090	1	this	this	PRON
ftr-380	1090	2	would	would	AUX
ftr-380	1090	3	have	have	VERB
ftr-380	1090	4	the	the	DET
ftr-380	1090	5	effect	effect	NOUN
ftr-380	1090	6	of	of	ADP
ftr-380	1090	7	making	make	VERB
ftr-380	1090	8	the	the	DET
ftr-380	1090	9	entire	entire	ADJ
ftr-380	1090	10	population	population	NOUN
ftr-380	1090	11	of	of	ADP
ftr-380	1090	12	arkansas	arkansas	PROPN
ftr-380	1090	13	members	member	NOUN
ftr-380	1090	14	of	of	ADP
ftr-380	1090	15	the	the	DET
ftr-380	1090	16	same	same	ADJ
ftr-380	1090	17	family	family	NOUN
ftr-380	1090	18	.	.	PUNCT
ftr-380	1091	1	a.	a.	NOUN
ftr-380	1092	1	how	how	SCONJ
ftr-380	1092	2	many	many	ADJ
ftr-380	1092	3	s	s	AUX
ftr-380	1092	4	corporation	corporation	NOUN
ftr-380	1092	5	shareholders	shareholder	NOUN
ftr-380	1092	6	know	know	VERB
ftr-380	1092	7	the	the	DET
ftr-380	1092	8	name	name	NOUN
ftr-380	1092	9	of	of	ADP
ftr-380	1092	10	any	any	PRON
ftr-380	1092	11	of	of	ADP
ftr-380	1092	12	their	their	PRON
ftr-380	1092	13	great	great	ADJ
ftr-380	1092	14	-	-	PUNCT
ftr-380	1092	15	great	great	ADJ
ftr-380	1092	16	-	-	PUNCT
ftr-380	1092	17	great	great	ADJ
ftr-380	1092	18	-	-	PUNCT
ftr-380	1092	19	great	great	ADJ
ftr-380	1092	20	grandfathers	grandfather	NOUN
ftr-380	1092	21	?	?	PUNCT
ftr-380	1093	1	notice	notice	VERB
ftr-380	1093	2	2005	2005	NUM
ftr-380	1093	3	-	-	SYM
ftr-380	1093	4	91	91	NUM
ftr-380	1093	5	,	,	PUNCT
ftr-380	1093	6	2005	2005	NUM
ftr-380	1093	7	-	-	SYM
ftr-380	1093	8	51	51	NUM
ftr-380	1093	9	i.r.b	i.r.b	NOUN
ftr-380	1093	10	.	.	PUNCT
ftr-380	1094	1	1164	1164	NUM
ftr-380	1094	2	(	(	PUNCT
ftr-380	1094	3	11/22/05	11/22/05	NUM
ftr-380	1094	4	)	)	PUNCT
ftr-380	1094	5	.	.	PUNCT
ftr-380	1095	1	this	this	PRON
ftr-380	1095	2	provides	provide	VERB
ftr-380	1095	3	advance	advance	NOUN
ftr-380	1095	4	notice	notice	NOUN
ftr-380	1095	5	of	of	ADP
ftr-380	1095	6	what	what	PRON
ftr-380	1095	7	the	the	DET
ftr-380	1095	8	regulations	regulation	NOUN
ftr-380	1095	9	will	will	AUX
ftr-380	1095	10	say	say	VERB
ftr-380	1095	11	under	under	ADP
ftr-380	1095	12	§	§	PROPN
ftr-380	1095	13	1361(c)(1)(d	1361(c)(1)(d	NUM
ftr-380	1095	14	)	)	PUNCT
ftr-380	1095	15	election	election	NOUN
ftr-380	1095	16	to	to	PART
ftr-380	1095	17	aggregate	aggregate	VERB
ftr-380	1095	18	family	family	NOUN
ftr-380	1095	19	members	member	NOUN
ftr-380	1095	20	for	for	ADP
ftr-380	1095	21	100	100	NUM
ftr-380	1095	22	shareholder	shareholder	NOUN
ftr-380	1095	23	limit	limit	NOUN
ftr-380	1095	24	.	.	PUNCT
ftr-380	1096	1	lists	list	VERB
ftr-380	1096	2	additional	additional	ADJ
ftr-380	1096	3	shareholders	shareholder	NOUN
ftr-380	1096	4	who	who	PRON
ftr-380	1096	5	will	will	AUX
ftr-380	1096	6	be	be	AUX
ftr-380	1096	7	counted	count	VERB
ftr-380	1096	8	in	in	ADP
ftr-380	1096	9	aggregation	aggregation	NOUN
ftr-380	1096	10	(	(	PUNCT
ftr-380	1096	11	trust	trust	NOUN
ftr-380	1096	12	beneficiaries	beneficiary	NOUN
ftr-380	1096	13	,	,	PUNCT
ftr-380	1096	14	etc	etc	X
ftr-380	1096	15	.	.	X
ftr-380	1096	16	)	)	PUNCT
ftr-380	1096	17	describes	describe	VERB
ftr-380	1096	18	the	the	DET
ftr-380	1096	19	manner	manner	NOUN
ftr-380	1096	20	by	by	ADP
ftr-380	1096	21	which	which	PRON
ftr-380	1096	22	the	the	DET
ftr-380	1096	23	election	election	NOUN
ftr-380	1096	24	to	to	PART
ftr-380	1096	25	treat	treat	VERB
ftr-380	1096	26	members	member	NOUN
ftr-380	1096	27	of	of	ADP
ftr-380	1096	28	a	a	DET
ftr-380	1096	29	family	family	NOUN
ftr-380	1096	30	as	as	SCONJ
ftr-380	1096	31	one	one	NUM
ftr-380	1096	32	shareholder	shareholder	NOUN
ftr-380	1096	33	may	may	AUX
ftr-380	1096	34	be	be	AUX
ftr-380	1096	35	made	make	VERB
ftr-380	1096	36	for	for	ADP
ftr-380	1096	37	taxable	taxable	ADJ
ftr-380	1096	38	years	year	NOUN
ftr-380	1096	39	of	of	ADP
ftr-380	1096	40	the	the	DET
ftr-380	1096	41	s	s	PROPN
ftr-380	1096	42	corporation	corporation	NOUN
ftr-380	1096	43	beginning	begin	VERB
ftr-380	1096	44	after	after	ADP
ftr-380	1096	45	12/31/04	12/31/04	PROPN
ftr-380	1096	46	.	.	PUNCT
ftr-380	1097	1	"	"	PUNCT
ftr-380	1097	2	the	the	DET
ftr-380	1097	3	election	election	NOUN
ftr-380	1097	4	is	be	AUX
ftr-380	1097	5	made	make	VERB
ftr-380	1097	6	by	by	ADP
ftr-380	1097	7	notifying	notify	VERB
ftr-380	1097	8	the	the	DET
ftr-380	1097	9	corporation	corporation	NOUN
ftr-380	1097	10	to	to	PART
ftr-380	1097	11	which	which	PRON
ftr-380	1097	12	the	the	DET
ftr-380	1097	13	election	election	NOUN
ftr-380	1097	14	applies	apply	VERB
ftr-380	1097	15	.	.	PUNCT
ftr-380	1098	1	the	the	DET
ftr-380	1098	2	notification	notification	NOUN
ftr-380	1098	3	shall	shall	AUX
ftr-380	1098	4	identify	identify	VERB
ftr-380	1098	5	by	by	ADP
ftr-380	1098	6	name	name	NOUN
ftr-380	1098	7	the	the	DET
ftr-380	1098	8	member	member	NOUN
ftr-380	1098	9	of	of	ADP
ftr-380	1098	10	the	the	DET
ftr-380	1098	11	family	family	NOUN
ftr-380	1098	12	making	make	VERB
ftr-380	1098	13	the	the	DET
ftr-380	1098	14	election	election	NOUN
ftr-380	1098	15	,	,	PUNCT
ftr-380	1098	16	the	the	DET
ftr-380	1098	17	'	'	PUNCT
ftr-380	1098	18	common	common	ADJ
ftr-380	1098	19	ancestor	ancestor	NOUN
ftr-380	1098	20	'	'	PUNCT
ftr-380	1098	21	of	of	ADP
ftr-380	1098	22	the	the	DET
ftr-380	1098	23	family	family	NOUN
ftr-380	1098	24	to	to	PART
ftr-380	1098	25	which	which	PRON
ftr-380	1098	26	the	the	DET
ftr-380	1098	27	election	election	NOUN
ftr-380	1098	28	applies	apply	VERB
ftr-380	1098	29	,	,	PUNCT
ftr-380	1098	30	and	and	CCONJ
ftr-380	1098	31	the	the	DET
ftr-380	1098	32	first	first	ADJ
ftr-380	1098	33	taxable	taxable	ADJ
ftr-380	1098	34	year	year	NOUN
ftr-380	1098	35	of	of	ADP
ftr-380	1098	36	the	the	DET
ftr-380	1098	37	corporation	corporation	NOUN
ftr-380	1098	38	for	for	ADP
ftr-380	1098	39	which	which	PRON
ftr-380	1098	40	the	the	DET
ftr-380	1098	41	election	election	NOUN
ftr-380	1098	42	is	be	AUX
ftr-380	1098	43	to	to	PART
ftr-380	1098	44	be	be	AUX
ftr-380	1098	45	effective	effective	ADJ
ftr-380	1098	46	.	.	PUNCT
ftr-380	1098	47	"	"	PUNCT
ftr-380	1099	1	members	member	NOUN
ftr-380	1099	2	of	of	ADP
ftr-380	1099	3	the	the	DET
ftr-380	1099	4	family	family	NOUN
ftr-380	1099	5	also	also	ADV
ftr-380	1099	6	include	include	VERB
ftr-380	1099	7	beneficiaries	beneficiary	NOUN
ftr-380	1099	8	of	of	ADP
ftr-380	1099	9	permitted	permit	VERB
ftr-380	1099	10	trusts	trust	NOUN
ftr-380	1099	11	,	,	PUNCT
ftr-380	1099	12	etc	etc	X
ftr-380	1099	13	.	.	X
ftr-380	1100	1	a	a	DET
ftr-380	1100	2	smaller	small	ADJ
ftr-380	1100	3	family	family	NOUN
ftr-380	1100	4	may	may	AUX
ftr-380	1100	5	be	be	AUX
ftr-380	1100	6	2006	2006	NUM
ftr-380	1100	7	]	]	PUNCT
ftr-380	1100	8	florida	florida	PROPN
ftr-380	1100	9	tax	tax	PROPN
ftr-380	1100	10	review	review	NOUN
ftr-380	1100	11	subsumed	subsume	VERB
ftr-380	1100	12	into	into	ADP
ftr-380	1100	13	a	a	DET
ftr-380	1100	14	larger	large	ADJ
ftr-380	1100	15	family	family	NOUN
ftr-380	1100	16	,	,	PUNCT
ftr-380	1100	17	with	with	SCONJ
ftr-380	1100	18	members	member	NOUN
ftr-380	1100	19	of	of	ADP
ftr-380	1100	20	the	the	DET
ftr-380	1100	21	larger	large	ADJ
ftr-380	1100	22	family	family	NOUN
ftr-380	1100	23	all	all	PRON
ftr-380	1100	24	being	be	AUX
ftr-380	1100	25	counted	count	VERB
ftr-380	1100	26	as	as	ADP
ftr-380	1100	27	one	one	NUM
ftr-380	1100	28	shareholder	shareholder	NOUN
ftr-380	1100	29	.	.	PUNCT
ftr-380	1101	1	2	2	X
ftr-380	1101	2	.	.	X
ftr-380	1101	3	coggin	coggin	NOUN
ftr-380	1101	4	automotive	automotive	ADJ
ftr-380	1101	5	would	would	AUX
ftr-380	1101	6	be	be	AUX
ftr-380	1101	7	reversed	reverse	VERB
ftr-380	1101	8	by	by	ADP
ftr-380	1101	9	a	a	DET
ftr-380	1101	10	proposed	propose	VERB
ftr-380	1101	11	regulation	regulation	NOUN
ftr-380	1101	12	.	.	PUNCT
ftr-380	1102	1	reg-149524	reg-149524	PROPN
ftr-380	1102	2	-	-	PUNCT
ftr-380	1102	3	03	03	NUM
ftr-380	1102	4	,	,	PUNCT
ftr-380	1102	5	lifo	lifo	NOUN
ftr-380	1102	6	recapture	recapture	VERB
ftr-380	1102	7	under	under	ADP
ftr-380	1102	8	section	section	NOUN
ftr-380	1102	9	1363(d	1363(d	NOUN
ftr-380	1102	10	)	)	PUNCT
ftr-380	1102	11	,	,	PUNCT
ftr-380	1102	12	69	69	NUM
ftr-380	1102	13	f.r	f.r	NOUN
ftr-380	1102	14	.	.	PROPN
ftr-380	1102	15	50109	50109	NUM
ftr-380	1102	16	(	(	PUNCT
ftr-380	1102	17	8/13/04	8/13/04	NUM
ftr-380	1102	18	)	)	PUNCT
ftr-380	1102	19	.	.	PUNCT
ftr-380	1103	1	prop	prop	NOUN
ftr-380	1103	2	.	.	PUNCT
ftr-380	1104	1	reg	reg	PROPN
ftr-380	1104	2	.	.	PUNCT
ftr-380	1105	1	§	§	PROPN
ftr-380	1105	2	1.1363	1.1363	NUM
ftr-380	1105	3	-	-	SYM
ftr-380	1105	4	2(b)-(d	2(b)-(d	NUM
ftr-380	1105	5	)	)	PUNCT
ftr-380	1105	6	(	(	PUNCT
ftr-380	1105	7	2004	2004	NUM
ftr-380	1105	8	)	)	PUNCT
ftr-380	1105	9	would	would	AUX
ftr-380	1105	10	reverse	reverse	VERB
ftr-380	1105	11	the	the	DET
ftr-380	1105	12	rule	rule	NOUN
ftr-380	1105	13	in	in	ADP
ftr-380	1105	14	coggin	coggin	PROPN
ftr-380	1105	15	automotive	automotive	PROPN
ftr-380	1105	16	corp	corp	PROPN
ftr-380	1105	17	.	.	PROPN
ftr-380	1106	1	v.	v.	PROPN
ftr-380	1106	2	commissioner	commissioner	PROPN
ftr-380	1106	3	,	,	PUNCT
ftr-380	1106	4	292	292	NUM
ftr-380	1106	5	f.3d	f.3d	NUM
ftr-380	1106	6	1326	1326	NUM
ftr-380	1106	7	(	(	PUNCT
ftr-380	1106	8	11th	11th	ADJ
ftr-380	1106	9	cir	cir	NOUN
ftr-380	1106	10	.	.	PUNCT
ftr-380	1106	11	2002	2002	NUM
ftr-380	1106	12	)	)	PUNCT
ftr-380	1106	13	,	,	PUNCT
ftr-380	1106	14	for	for	ADP
ftr-380	1106	15	future	future	ADJ
ftr-380	1106	16	years	year	NOUN
ftr-380	1106	17	and	and	CCONJ
ftr-380	1106	18	require	require	VERB
ftr-380	1106	19	lifo	lifo	NOUN
ftr-380	1106	20	recapture	recapture	NOUN
ftr-380	1106	21	when	when	SCONJ
ftr-380	1106	22	a	a	DET
ftr-380	1106	23	corporation	corporation	NOUN
ftr-380	1106	24	that	that	PRON
ftr-380	1106	25	conducts	conduct	VERB
ftr-380	1106	26	business	business	NOUN
ftr-380	1106	27	through	through	ADP
ftr-380	1106	28	an	an	DET
ftr-380	1106	29	interest	interest	NOUN
ftr-380	1106	30	in	in	ADP
ftr-380	1106	31	a	a	DET
ftr-380	1106	32	partnership	partnership	NOUN
ftr-380	1106	33	makes	make	VERB
ftr-380	1106	34	an	an	DET
ftr-380	1106	35	s	s	NOUN
ftr-380	1106	36	election	election	NOUN
ftr-380	1106	37	.	.	PUNCT
ftr-380	1107	1	a.	a.	NOUN
ftr-380	1108	1	the	the	DET
ftr-380	1108	2	regulation	regulation	NOUN
ftr-380	1108	3	is	be	AUX
ftr-380	1108	4	now	now	ADV
ftr-380	1108	5	final	final	ADJ
ftr-380	1108	6	.	.	PUNCT
ftr-380	1109	1	t.d	t.d	PROPN
ftr-380	1109	2	.	.	PROPN
ftr-380	1109	3	9210	9210	NUM
ftr-380	1109	4	,	,	PUNCT
ftr-380	1109	5	lifo	lifo	NOUN
ftr-380	1109	6	recapture	recapture	VERB
ftr-380	1109	7	under	under	ADP
ftr-380	1109	8	section	section	NOUN
ftr-380	1109	9	1363(d	1363(d	NOUN
ftr-380	1109	10	)	)	PUNCT
ftr-380	1109	11	,	,	PUNCT
ftr-380	1109	12	70	70	NUM
ftr-380	1109	13	f.r	f.r	PROPN
ftr-380	1109	14	.	.	PROPN
ftr-380	1109	15	39920	39920	NUM
ftr-380	1109	16	(	(	PUNCT
ftr-380	1109	17	7/12/05	7/12/05	PROPN
ftr-380	1109	18	)	)	PUNCT
ftr-380	1109	19	,	,	PUNCT
ftr-380	1109	20	corrected	correct	VERB
ftr-380	1109	21	by	by	ADP
ftr-380	1109	22	,	,	PUNCT
ftr-380	1109	23	70	70	NUM
ftr-380	1109	24	f.r	f.r	PROPN
ftr-380	1109	25	.	.	PROPN
ftr-380	1109	26	46758	46758	NUM
ftr-380	1109	27	(	(	PUNCT
ftr-380	1109	28	8/11/05	8/11/05	NUM
ftr-380	1109	29	)	)	PUNCT
ftr-380	1109	30	,	,	PUNCT
ftr-380	1109	31	with	with	ADP
ftr-380	1109	32	an	an	DET
ftr-380	1109	33	effective	effective	ADJ
ftr-380	1109	34	date	date	NOUN
ftr-380	1109	35	of	of	ADP
ftr-380	1109	36	8/13/04	8/13/04	PROPN
ftr-380	1109	37	.	.	PUNCT
ftr-380	1110	1	b.	b.	PROPN
ftr-380	1111	1	in	in	ADP
ftr-380	1111	2	the	the	DET
ftr-380	1111	3	tax	tax	NOUN
ftr-380	1111	4	court	court	NOUN
ftr-380	1111	5	,	,	PUNCT
ftr-380	1111	6	the	the	DET
ftr-380	1111	7	aggregate	aggregate	ADJ
ftr-380	1111	8	theory	theory	NOUN
ftr-380	1111	9	of	of	ADP
ftr-380	1111	10	partnership	partnership	NOUN
ftr-380	1111	11	taxation	taxation	NOUN
ftr-380	1111	12	was	be	AUX
ftr-380	1111	13	applied	apply	VERB
ftr-380	1111	14	.	.	PUNCT
ftr-380	1112	1	coggin	coggin	PROPN
ftr-380	1112	2	automotive	automotive	PROPN
ftr-380	1112	3	corp	corp	PROPN
ftr-380	1112	4	.	.	PROPN
ftr-380	1113	1	v.	v.	PROPN
ftr-380	1113	2	commissioner	commissioner	PROPN
ftr-380	1113	3	,	,	PUNCT
ftr-380	1113	4	115	115	NUM
ftr-380	1113	5	t.c	t.c	PROPN
ftr-380	1113	6	.	.	PROPN
ftr-380	1113	7	349	349	NUM
ftr-380	1113	8	(	(	PUNCT
ftr-380	1113	9	10/18/00	10/18/00	NUM
ftr-380	1113	10	)	)	PUNCT
ftr-380	1113	11	.	.	PUNCT
ftr-380	1114	1	taxpayer	taxpayer	NOUN
ftr-380	1114	2	originally	originally	ADV
ftr-380	1114	3	was	be	AUX
ftr-380	1114	4	a	a	DET
ftr-380	1114	5	holding	hold	VERB
ftr-380	1114	6	company	company	NOUN
ftr-380	1114	7	that	that	PRON
ftr-380	1114	8	had	have	VERB
ftr-380	1114	9	a	a	DET
ftr-380	1114	10	number	number	NOUN
ftr-380	1114	11	of	of	ADP
ftr-380	1114	12	controlled	control	VERB
ftr-380	1114	13	subsidiaries	subsidiary	NOUN
ftr-380	1114	14	engaged	engage	VERB
ftr-380	1114	15	in	in	ADP
ftr-380	1114	16	the	the	DET
ftr-380	1114	17	retail	retail	ADJ
ftr-380	1114	18	sale	sale	NOUN
ftr-380	1114	19	of	of	ADP
ftr-380	1114	20	motor	motor	NOUN
ftr-380	1114	21	vehicles	vehicle	NOUN
ftr-380	1114	22	.	.	PUNCT
ftr-380	1115	1	the	the	DET
ftr-380	1115	2	subsidiaries	subsidiary	NOUN
ftr-380	1115	3	maintained	maintain	VERB
ftr-380	1115	4	their	their	PRON
ftr-380	1115	5	inventories	inventory	NOUN
ftr-380	1115	6	under	under	ADP
ftr-380	1115	7	the	the	DET
ftr-380	1115	8	lifo	lifo	NOUN
ftr-380	1115	9	method	method	NOUN
ftr-380	1115	10	,	,	PUNCT
ftr-380	1115	11	and	and	CCONJ
ftr-380	1115	12	all	all	PRON
ftr-380	1115	13	of	of	ADP
ftr-380	1115	14	the	the	DET
ftr-380	1115	15	corporations	corporation	NOUN
ftr-380	1115	16	filed	file	VERB
ftr-380	1115	17	a	a	DET
ftr-380	1115	18	consolidated	consolidated	ADJ
ftr-380	1115	19	return	return	NOUN
ftr-380	1115	20	.	.	PUNCT
ftr-380	1116	1	in	in	ADP
ftr-380	1116	2	1993	1993	NUM
ftr-380	1116	3	,	,	PUNCT
ftr-380	1116	4	the	the	DET
ftr-380	1116	5	taxpayer	taxpayer	NOUN
ftr-380	1116	6	restructured	restructure	VERB
ftr-380	1116	7	to	to	PART
ftr-380	1116	8	make	make	VERB
ftr-380	1116	9	an	an	DET
ftr-380	1116	10	s	s	NOUN
ftr-380	1116	11	election	election	NOUN
ftr-380	1116	12	.	.	PUNCT
ftr-380	1117	1	six	six	NUM
ftr-380	1117	2	new	new	PROPN
ftr-380	1117	3	s	s	PART
ftr-380	1117	4	corporations	corporation	NOUN
ftr-380	1117	5	were	be	AUX
ftr-380	1117	6	formed	form	VERB
ftr-380	1117	7	to	to	PART
ftr-380	1117	8	become	become	VERB
ftr-380	1117	9	the	the	DET
ftr-380	1117	10	general	general	ADJ
ftr-380	1117	11	partners	partner	NOUN
ftr-380	1117	12	in	in	ADP
ftr-380	1117	13	six	six	NUM
ftr-380	1117	14	limited	limited	ADJ
ftr-380	1117	15	partnerships	partnership	NOUN
ftr-380	1117	16	.	.	PUNCT
ftr-380	1118	1	each	each	DET
ftr-380	1118	2	subsidiary	subsidiary	NOUN
ftr-380	1118	3	contributed	contribute	VERB
ftr-380	1118	4	its	its	PRON
ftr-380	1118	5	dealership	dealership	NOUN
ftr-380	1118	6	assets	asset	NOUN
ftr-380	1118	7	to	to	ADP
ftr-380	1118	8	a	a	DET
ftr-380	1118	9	limited	limited	ADJ
ftr-380	1118	10	partnership	partnership	NOUN
ftr-380	1118	11	in	in	ADP
ftr-380	1118	12	exchange	exchange	NOUN
ftr-380	1118	13	for	for	ADP
ftr-380	1118	14	a	a	DET
ftr-380	1118	15	limited	limited	ADJ
ftr-380	1118	16	partnership	partnership	NOUN
ftr-380	1118	17	interest	interest	NOUN
ftr-380	1118	18	,	,	PUNCT
ftr-380	1118	19	following	follow	VERB
ftr-380	1118	20	which	which	PRON
ftr-380	1118	21	the	the	DET
ftr-380	1118	22	subsidiaries	subsidiary	NOUN
ftr-380	1118	23	were	be	AUX
ftr-380	1118	24	liquidated	liquidate	VERB
ftr-380	1118	25	and	and	CCONJ
ftr-380	1118	26	the	the	DET
ftr-380	1118	27	taxpayer	taxpayer	NOUN
ftr-380	1118	28	became	become	VERB
ftr-380	1118	29	the	the	DET
ftr-380	1118	30	limited	limited	ADJ
ftr-380	1118	31	partner	partner	NOUN
ftr-380	1118	32	in	in	ADP
ftr-380	1118	33	each	each	PRON
ftr-380	1118	34	.	.	PUNCT
ftr-380	1119	1	the	the	DET
ftr-380	1119	2	commissioner	commissioner	NOUN
ftr-380	1119	3	asserted	assert	VERB
ftr-380	1119	4	that	that	SCONJ
ftr-380	1119	5	the	the	DET
ftr-380	1119	6	taxpayer	taxpayer	NOUN
ftr-380	1119	7	's	's	PART
ftr-380	1119	8	conversion	conversion	NOUN
ftr-380	1119	9	to	to	ADP
ftr-380	1119	10	an	an	DET
ftr-380	1119	11	s	s	NOUN
ftr-380	1119	12	corporation	corporation	NOUN
ftr-380	1119	13	triggered	trigger	VERB
ftr-380	1119	14	the	the	DET
ftr-380	1119	15	inclusion	inclusion	NOUN
ftr-380	1119	16	of	of	ADP
ftr-380	1119	17	the	the	DET
ftr-380	1119	18	affiliated	affiliated	ADJ
ftr-380	1119	19	group	group	NOUN
ftr-380	1119	20	's	's	PART
ftr-380	1119	21	pre	pre	ADJ
ftr-380	1119	22	-	-	ADJ
ftr-380	1119	23	s	s	ADJ
ftr-380	1119	24	-	-	PUNCT
ftr-380	1119	25	election	election	NOUN
ftr-380	1119	26	lifo	lifo	NOUN
ftr-380	1119	27	reserves	reserve	NOUN
ftr-380	1119	28	(	(	PUNCT
ftr-380	1119	29	approximately	approximately	ADV
ftr-380	1119	30	$	$	SYM
ftr-380	1119	31	5	5	NUM
ftr-380	1119	32	million	million	NUM
ftr-380	1119	33	)	)	PUNCT
ftr-380	1119	34	under	under	ADP
ftr-380	1119	35	§	§	PROPN
ftr-380	1119	36	1363(d	1363(d	NUM
ftr-380	1119	37	)	)	PUNCT
ftr-380	1119	38	.	.	PUNCT
ftr-380	1120	1	the	the	DET
ftr-380	1120	2	commissioner	commissioner	NOUN
ftr-380	1120	3	argued	argue	VERB
ftr-380	1120	4	alternatively	alternatively	ADV
ftr-380	1120	5	(	(	PUNCT
ftr-380	1120	6	1	1	X
ftr-380	1120	7	)	)	PUNCT
ftr-380	1120	8	that	that	SCONJ
ftr-380	1120	9	the	the	DET
ftr-380	1120	10	restructuring	restructuring	NOUN
ftr-380	1120	11	should	should	AUX
ftr-380	1120	12	be	be	AUX
ftr-380	1120	13	disregarded	disregard	VERB
ftr-380	1120	14	because	because	SCONJ
ftr-380	1120	15	it	it	PRON
ftr-380	1120	16	had	have	VERB
ftr-380	1120	17	no	no	DET
ftr-380	1120	18	purpose	purpose	NOUN
ftr-380	1120	19	independent	independent	ADJ
ftr-380	1120	20	of	of	ADP
ftr-380	1120	21	tax	tax	NOUN
ftr-380	1120	22	consequences	consequence	NOUN
ftr-380	1120	23	,	,	PUNCT
ftr-380	1120	24	and	and	CCONJ
ftr-380	1120	25	(	(	PUNCT
ftr-380	1120	26	2	2	X
ftr-380	1120	27	)	)	PUNCT
ftr-380	1120	28	that	that	SCONJ
ftr-380	1120	29	under	under	ADP
ftr-380	1120	30	the	the	DET
ftr-380	1120	31	aggregate	aggregate	ADJ
ftr-380	1120	32	approach	approach	NOUN
ftr-380	1120	33	to	to	ADP
ftr-380	1120	34	partnerships	partnership	NOUN
ftr-380	1120	35	,	,	PUNCT
ftr-380	1120	36	a	a	DET
ftr-380	1120	37	pro	pro	ADJ
ftr-380	1120	38	rata	rata	ADJ
ftr-380	1120	39	share	share	NOUN
ftr-380	1120	40	of	of	ADP
ftr-380	1120	41	the	the	DET
ftr-380	1120	42	pre	pre	ADJ
ftr-380	1120	43	-	-	ADJ
ftr-380	1120	44	s	s	ADJ
ftr-380	1120	45	-	-	PUNCT
ftr-380	1120	46	election	election	NOUN
ftr-380	1120	47	lifo	lifo	NOUN
ftr-380	1120	48	reserves	reserve	NOUN
ftr-380	1120	49	(	(	PUNCT
ftr-380	1120	50	approximately	approximately	ADV
ftr-380	1120	51	$	$	SYM
ftr-380	1120	52	4.8	4.8	NUM
ftr-380	1120	53	million	million	NUM
ftr-380	1120	54	)	)	PUNCT
ftr-380	1120	55	was	be	AUX
ftr-380	1120	56	attributable	attributable	ADJ
ftr-380	1120	57	to	to	ADP
ftr-380	1120	58	the	the	DET
ftr-380	1120	59	taxpayer	taxpayer	NOUN
ftr-380	1120	60	as	as	ADP
ftr-380	1120	61	a	a	DET
ftr-380	1120	62	partner	partner	NOUN
ftr-380	1120	63	.	.	PUNCT
ftr-380	1121	1	the	the	DET
ftr-380	1121	2	tax	tax	NOUN
ftr-380	1121	3	court	court	NOUN
ftr-380	1121	4	(	(	PUNCT
ftr-380	1121	5	judge	judge	PROPN
ftr-380	1121	6	jacobs	jacobs	PROPN
ftr-380	1121	7	)	)	PUNCT
ftr-380	1121	8	rejected	reject	VERB
ftr-380	1121	9	the	the	DET
ftr-380	1121	10	commissioner	commissioner	NOUN
ftr-380	1121	11	's	's	PART
ftr-380	1121	12	first	first	ADJ
ftr-380	1121	13	argument	argument	NOUN
ftr-380	1121	14	,	,	PUNCT
ftr-380	1121	15	holding	hold	VERB
ftr-380	1121	16	that	that	SCONJ
ftr-380	1121	17	the	the	DET
ftr-380	1121	18	restructuring	restructuring	NOUN
ftr-380	1121	19	was	be	AUX
ftr-380	1121	20	a	a	DET
ftr-380	1121	21	genuine	genuine	ADJ
ftr-380	1121	22	multiple	multiple	ADJ
ftr-380	1121	23	-	-	PUNCT
ftr-380	1121	24	party	party	NOUN
ftr-380	1121	25	transaction	transaction	NOUN
ftr-380	1121	26	with	with	ADP
ftr-380	1121	27	economic	economic	ADJ
ftr-380	1121	28	substance	substance	NOUN
ftr-380	1121	29	,	,	PUNCT
ftr-380	1121	30	compelled	compel	VERB
ftr-380	1121	31	by	by	ADP
ftr-380	1121	32	business	business	NOUN
ftr-380	1121	33	realities	reality	NOUN
ftr-380	1121	34	and	and	CCONJ
ftr-380	1121	35	imbued	imbue	VERB
ftr-380	1121	36	with	with	ADP
ftr-380	1121	37	tax	tax	NOUN
ftr-380	1121	38	-	-	PUNCT
ftr-380	1121	39	independent	independent	ADJ
ftr-380	1121	40	considerations	consideration	NOUN
ftr-380	1121	41	.	.	PUNCT
ftr-380	1122	1	but	but	CCONJ
ftr-380	1122	2	judge	judge	PROPN
ftr-380	1122	3	jacobs	jacobs	PROPN
ftr-380	1122	4	accepted	accept	VERB
ftr-380	1122	5	the	the	DET
ftr-380	1122	6	commissioner	commissioner	NOUN
ftr-380	1122	7	's	's	PART
ftr-380	1122	8	second	second	ADJ
ftr-380	1122	9	argument	argument	NOUN
ftr-380	1122	10	,	,	PUNCT
ftr-380	1122	11	holding	hold	VERB
ftr-380	1122	12	that	that	DET
ftr-380	1122	13	application	application	NOUN
ftr-380	1122	14	of	of	ADP
ftr-380	1122	15	the	the	DET
ftr-380	1122	16	aggregate	aggregate	ADJ
ftr-380	1122	17	approach	approach	NOUN
ftr-380	1122	18	[	[	X
ftr-380	1122	19	rather	rather	ADV
ftr-380	1122	20	than	than	ADP
ftr-380	1122	21	the	the	DET
ftr-380	1122	22	entity	entity	NOUN
ftr-380	1122	23	approach	approach	NOUN
ftr-380	1122	24	]	]	PUNCT
ftr-380	1122	25	to	to	PART
ftr-380	1122	26	partnership	partnership	NOUN
ftr-380	1122	27	taxation	taxation	NOUN
ftr-380	1122	28	furthered	further	VERB
ftr-380	1122	29	the	the	DET
ftr-380	1122	30	purpose	purpose	NOUN
ftr-380	1122	31	of	of	ADP
ftr-380	1122	32	§	§	PROPN
ftr-380	1122	33	1363(d	1363(d	NOUN
ftr-380	1122	34	)	)	PUNCT
ftr-380	1122	35	.	.	PUNCT
ftr-380	1123	1	thus	thus	ADV
ftr-380	1123	2	,	,	PUNCT
ftr-380	1123	3	the	the	DET
ftr-380	1123	4	taxpayer	taxpayer	NOUN
ftr-380	1123	5	was	be	AUX
ftr-380	1123	6	treated	treat	VERB
ftr-380	1123	7	as	as	ADP
ftr-380	1123	8	owning	own	VERB
ftr-380	1123	9	a	a	DET
ftr-380	1123	10	pro	pro	ADJ
ftr-380	1123	11	rata	rata	ADJ
ftr-380	1123	12	share	share	NOUN
ftr-380	1123	13	of	of	ADP
ftr-380	1123	14	the	the	DET
ftr-380	1123	15	partnerships	partnership	NOUN
ftr-380	1123	16	'	'	PART
ftr-380	1123	17	inventories	inventory	NOUN
ftr-380	1123	18	and	and	CCONJ
ftr-380	1123	19	as	as	ADP
ftr-380	1123	20	a	a	DET
ftr-380	1123	21	result	result	NOUN
ftr-380	1123	22	of	of	ADP
ftr-380	1123	23	its	its	PRON
ftr-380	1123	24	election	election	NOUN
ftr-380	1123	25	it	it	PRON
ftr-380	1123	26	was	be	AUX
ftr-380	1123	27	required	require	VERB
ftr-380	1123	28	to	to	PART
ftr-380	1123	29	include	include	VERB
ftr-380	1123	30	$	$	SYM
ftr-380	1123	31	4.8	4.8	NUM
ftr-380	1123	32	million	million	NUM
ftr-380	1123	33	of	of	ADP
ftr-380	1123	34	lifo	lifo	NOUN
ftr-380	1123	35	recapture	recapture	NOUN
ftr-380	1123	36	.	.	PUNCT
ftr-380	1124	1	*	*	PUNCT
ftr-380	1124	2	in	in	ADP
ftr-380	1124	3	reaching	reach	VERB
ftr-380	1124	4	its	its	PRON
ftr-380	1124	5	decision	decision	NOUN
ftr-380	1124	6	regarding	regard	VERB
ftr-380	1124	7	subchapter	subchapter	NOUN
ftr-380	1124	8	k	k	PROPN
ftr-380	1124	9	,	,	PUNCT
ftr-380	1124	10	the	the	DET
ftr-380	1124	11	tax	tax	NOUN
ftr-380	1124	12	court	court	NOUN
ftr-380	1124	13	followed	follow	VERB
ftr-380	1124	14	casel	casel	NOUN
ftr-380	1124	15	v.	v.	PROPN
ftr-380	1124	16	commissioner	commissioner	PROPN
ftr-380	1124	17	,	,	PUNCT
ftr-380	1124	18	79	79	NUM
ftr-380	1124	19	t.c	t.c	PROPN
ftr-380	1124	20	.	.	PROPN
ftr-380	1124	21	424	424	NUM
ftr-380	1125	1	[	[	NOUN
ftr-380	1125	2	vol	vol	NOUN
ftr-380	1125	3	8	8	NUM
ftr-380	1125	4	:	:	PUNCT
ftr-380	1125	5	si	si	PROPN
ftr-380	1125	6	recent	recent	ADJ
ftr-380	1125	7	developments	development	NOUN
ftr-380	1125	8	in	in	ADP
ftr-380	1125	9	federal	federal	ADJ
ftr-380	1125	10	income	income	NOUN
ftr-380	1125	11	taxation	taxation	NOUN
ftr-380	1125	12	(	(	PUNCT
ftr-380	1125	13	1982	1982	NUM
ftr-380	1125	14	)	)	PUNCT
ftr-380	1125	15	,	,	PUNCT
ftr-380	1125	16	applying	apply	VERB
ftr-380	1125	17	the	the	DET
ftr-380	1125	18	aggregate	aggregate	ADJ
ftr-380	1125	19	approach	approach	NOUN
ftr-380	1125	20	to	to	PART
ftr-380	1125	21	apply	apply	VERB
ftr-380	1125	22	§	§	PROPN
ftr-380	1125	23	267	267	NUM
ftr-380	1125	24	to	to	PART
ftr-380	1125	25	disallow	disallow	VERB
ftr-380	1125	26	losses	loss	NOUN
ftr-380	1125	27	between	between	ADP
ftr-380	1125	28	related	related	ADJ
ftr-380	1125	29	parties	party	NOUN
ftr-380	1125	30	;	;	PUNCT
ftr-380	1125	31	holiday	holiday	NOUN
ftr-380	1125	32	village	village	NOUN
ftr-380	1125	33	shopping	shopping	NOUN
ftr-380	1125	34	center	center	PROPN
ftr-380	1125	35	v.	v.	CCONJ
ftr-380	1125	36	united	united	PROPN
ftr-380	1125	37	states	states	PROPN
ftr-380	1125	38	,	,	PUNCT
ftr-380	1125	39	773	773	NUM
ftr-380	1125	40	f.2d	f.2d	PUNCT
ftr-380	1125	41	276	276	NUM
ftr-380	1125	42	(	(	PUNCT
ftr-380	1125	43	fed	fed	PROPN
ftr-380	1125	44	.	.	PUNCT
ftr-380	1125	45	cir	cir	PROPN
ftr-380	1125	46	.	.	PROPN
ftr-380	1125	47	1985	1985	NUM
ftr-380	1125	48	)	)	PUNCT
ftr-380	1125	49	,	,	PUNCT
ftr-380	1125	50	applying	apply	VERB
ftr-380	1125	51	the	the	DET
ftr-380	1125	52	aggregate	aggregate	ADJ
ftr-380	1125	53	approach	approach	NOUN
ftr-380	1125	54	for	for	ADP
ftr-380	1125	55	purposes	purpose	NOUN
ftr-380	1125	56	of	of	ADP
ftr-380	1125	57	determining	determine	VERB
ftr-380	1125	58	depreciation	depreciation	NOUN
ftr-380	1125	59	recapture	recapture	NOUN
ftr-380	1125	60	when	when	SCONJ
ftr-380	1125	61	a	a	DET
ftr-380	1125	62	corporation	corporation	NOUN
ftr-380	1125	63	distributed	distribute	VERB
ftr-380	1125	64	a	a	DET
ftr-380	1125	65	partnership	partnership	NOUN
ftr-380	1125	66	interest	interest	NOUN
ftr-380	1125	67	to	to	ADP
ftr-380	1125	68	its	its	PRON
ftr-380	1125	69	shareholders	shareholder	NOUN
ftr-380	1125	70	;	;	PUNCT
ftr-380	1125	71	and	and	CCONJ
ftr-380	1125	72	unger	unger	PROPN
ftr-380	1125	73	v.	v.	PROPN
ftr-380	1125	74	commissioner	commissioner	PROPN
ftr-380	1125	75	,	,	PUNCT
ftr-380	1125	76	936	936	NUM
ftr-380	1125	77	f.2d	f.2d	NUM
ftr-380	1125	78	1316	1316	NUM
ftr-380	1125	79	(	(	PUNCT
ftr-380	1125	80	d.c	d.c	PROPN
ftr-380	1125	81	.	.	PROPN
ftr-380	1125	82	cir	cir	PROPN
ftr-380	1125	83	.	.	PROPN
ftr-380	1125	84	1991	1991	NUM
ftr-380	1125	85	)	)	PUNCT
ftr-380	1125	86	,	,	PUNCT
ftr-380	1125	87	in	in	ADP
ftr-380	1125	88	determining	determine	VERB
ftr-380	1125	89	permanent	permanent	ADJ
ftr-380	1125	90	establishment	establishment	NOUN
ftr-380	1125	91	.	.	PUNCT
ftr-380	1126	1	it	it	PRON
ftr-380	1126	2	distinguished	distinguish	VERB
ftr-380	1126	3	as	as	ADP
ftr-380	1126	4	inapposite	inapposite	ADJ
ftr-380	1126	5	the	the	DET
ftr-380	1126	6	entity	entity	NOUN
ftr-380	1126	7	approach	approach	NOUN
ftr-380	1126	8	applied	apply	VERB
ftr-380	1126	9	in	in	ADP
ftr-380	1126	10	p.d.b	p.d.b	PROPN
ftr-380	1126	11	.	.	PUNCT
ftr-380	1126	12	sports	sports	PROPN
ftr-380	1126	13	,	,	PUNCT
ftr-380	1126	14	ltd	ltd	PROPN
ftr-380	1126	15	.	.	PROPN
ftr-380	1127	1	v.	v.	PROPN
ftr-380	1127	2	commissioner	commissioner	PROPN
ftr-380	1127	3	,	,	PUNCT
ftr-380	1127	4	109	109	NUM
ftr-380	1127	5	t.c	t.c	PROPN
ftr-380	1127	6	.	.	PROPN
ftr-380	1127	7	423	423	NUM
ftr-380	1127	8	,	,	PUNCT
ftr-380	1127	9	(	(	PUNCT
ftr-380	1127	10	1997	1997	NUM
ftr-380	1127	11	)	)	PUNCT
ftr-380	1128	1	applying	apply	VERB
ftr-380	1128	2	the	the	DET
ftr-380	1128	3	entity	entity	NOUN
ftr-380	1128	4	approach	approach	NOUN
ftr-380	1128	5	for	for	ADP
ftr-380	1128	6	purposes	purpose	NOUN
ftr-380	1128	7	of	of	ADP
ftr-380	1128	8	applying	apply	VERB
ftr-380	1128	9	§	§	PROPN
ftr-380	1128	10	1056	1056	NUM
ftr-380	1128	11	;	;	PUNCT
ftr-380	1128	12	madison	madison	PROPN
ftr-380	1128	13	gas	gas	PROPN
ftr-380	1128	14	&	&	CCONJ
ftr-380	1128	15	elec	elec	PROPN
ftr-380	1128	16	.	.	PROPN
ftr-380	1128	17	co.	co.	PROPN
ftr-380	1129	1	v.	v.	PROPN
ftr-380	1129	2	commissioner	commissioner	PROPN
ftr-380	1129	3	,	,	PUNCT
ftr-380	1129	4	72	72	NUM
ftr-380	1129	5	t.c	t.c	PROPN
ftr-380	1129	6	.	.	PROPN
ftr-380	1129	7	521	521	NUM
ftr-380	1129	8	,	,	PUNCT
ftr-380	1129	9	564	564	NUM
ftr-380	1129	10	(	(	PUNCT
ftr-380	1129	11	1979	1979	NUM
ftr-380	1129	12	)	)	PUNCT
ftr-380	1129	13	,	,	PUNCT
ftr-380	1129	14	affd	affd	PROPN
ftr-380	1129	15	,	,	PUNCT
ftr-380	1129	16	633	633	NUM
ftr-380	1129	17	f.2d	f.2d	SYM
ftr-380	1129	18	512	512	NUM
ftr-380	1129	19	(	(	PUNCT
ftr-380	1129	20	7th	7th	ADJ
ftr-380	1129	21	cir	cir	NOUN
ftr-380	1129	22	.	.	PUNCT
ftr-380	1129	23	1980	1980	NUM
ftr-380	1129	24	)	)	PUNCT
ftr-380	1129	25	,	,	PUNCT
ftr-380	1129	26	applying	apply	VERB
ftr-380	1129	27	the	the	DET
ftr-380	1129	28	entity	entity	NOUN
ftr-380	1129	29	approach	approach	NOUN
ftr-380	1129	30	in	in	ADP
ftr-380	1129	31	determining	determine	VERB
ftr-380	1129	32	whether	whether	SCONJ
ftr-380	1129	33	expenditures	expenditure	NOUN
ftr-380	1129	34	are	be	AUX
ftr-380	1129	35	deductible	deductible	ADJ
ftr-380	1129	36	under	under	ADP
ftr-380	1129	37	§	§	PROPN
ftr-380	1129	38	162	162	NUM
ftr-380	1129	39	or	or	CCONJ
ftr-380	1129	40	nondeductible	nondeductible	ADJ
ftr-380	1129	41	start	start	VERB
ftr-380	1129	42	-	-	PUNCT
ftr-380	1129	43	up	up	ADP
ftr-380	1129	44	expenditures	expenditure	NOUN
ftr-380	1129	45	,	,	PUNCT
ftr-380	1129	46	and	and	CCONJ
ftr-380	1129	47	the	the	DET
ftr-380	1129	48	eighth	eighth	ADJ
ftr-380	1129	49	circuit	circuit	NOUN
ftr-380	1129	50	's	's	PART
ftr-380	1129	51	decision	decision	NOUN
ftr-380	1129	52	in	in	ADP
ftr-380	1129	53	brown	brown	ADJ
ftr-380	1129	54	group	group	NOUN
ftr-380	1129	55	,	,	PUNCT
ftr-380	1129	56	inc	inc	PROPN
ftr-380	1129	57	.	.	PROPN
ftr-380	1130	1	v.	v.	PROPN
ftr-380	1130	2	commissioner	commissioner	PROPN
ftr-380	1130	3	,	,	PUNCT
ftr-380	1130	4	77	77	NUM
ftr-380	1130	5	f.3d	f.3d	NUM
ftr-380	1130	6	217	217	NUM
ftr-380	1130	7	(	(	PUNCT
ftr-380	1130	8	8th	8th	ADJ
ftr-380	1130	9	cir.1996	cir.1996	NOUN
ftr-380	1130	10	)	)	PUNCT
ftr-380	1130	11	,	,	PUNCT
ftr-380	1130	12	vacating	vacate	VERB
ftr-380	1130	13	104	104	NUM
ftr-380	1130	14	t.c	t.c	PROPN
ftr-380	1130	15	.	.	PROPN
ftr-380	1130	16	105	105	NUM
ftr-380	1130	17	(	(	PUNCT
ftr-380	1130	18	1995	1995	NUM
ftr-380	1130	19	)	)	PUNCT
ftr-380	1130	20	,	,	PUNCT
ftr-380	1130	21	concluding	conclude	VERB
ftr-380	1130	22	that	that	SCONJ
ftr-380	1130	23	the	the	DET
ftr-380	1130	24	entity	entity	NOUN
ftr-380	1130	25	approach	approach	NOUN
ftr-380	1130	26	,	,	PUNCT
ftr-380	1130	27	rather	rather	ADV
ftr-380	1130	28	than	than	ADP
ftr-380	1130	29	the	the	DET
ftr-380	1130	30	aggregate	aggregate	ADJ
ftr-380	1130	31	approach	approach	NOUN
ftr-380	1130	32	,	,	PUNCT
ftr-380	1130	33	should	should	AUX
ftr-380	1130	34	be	be	AUX
ftr-380	1130	35	used	use	VERB
ftr-380	1130	36	in	in	ADP
ftr-380	1130	37	characterizing	characterize	VERB
ftr-380	1130	38	income	income	NOUN
ftr-380	1130	39	(	(	PUNCT
ftr-380	1130	40	subpart	subpart	NOUN
ftr-380	1130	41	f	f	PROPN
ftr-380	1130	42	income	income	NOUN
ftr-380	1130	43	)	)	PUNCT
ftr-380	1130	44	earned	earn	VERB
ftr-380	1130	45	by	by	ADP
ftr-380	1130	46	a	a	DET
ftr-380	1130	47	partnership	partnership	NOUN
ftr-380	1130	48	.	.	PUNCT
ftr-380	1131	1	the	the	DET
ftr-380	1131	2	differences	difference	NOUN
ftr-380	1131	3	,	,	PUNCT
ftr-380	1131	4	the	the	DET
ftr-380	1131	5	court	court	NOUN
ftr-380	1131	6	found	find	VERB
ftr-380	1131	7	,	,	PUNCT
ftr-380	1131	8	were	be	AUX
ftr-380	1131	9	based	base	VERB
ftr-380	1131	10	on	on	ADP
ftr-380	1131	11	the	the	DET
ftr-380	1131	12	determination	determination	NOUN
ftr-380	1131	13	of	of	ADP
ftr-380	1131	14	the	the	DET
ftr-380	1131	15	relevant	relevant	ADJ
ftr-380	1131	16	congressional	congressional	ADJ
ftr-380	1131	17	intent	intent	NOUN
ftr-380	1131	18	in	in	ADP
ftr-380	1131	19	enacting	enact	VERB
ftr-380	1131	20	the	the	DET
ftr-380	1131	21	non	non	ADJ
ftr-380	1131	22	-	-	ADJ
ftr-380	1131	23	subchapter	subchapter	ADJ
ftr-380	1131	24	k	k	NOUN
ftr-380	1131	25	provision	provision	NOUN
ftr-380	1131	26	involved	involve	VERB
ftr-380	1131	27	in	in	ADP
ftr-380	1131	28	each	each	DET
ftr-380	1131	29	case	case	NOUN
ftr-380	1131	30	.	.	PUNCT
ftr-380	1132	1	(	(	PUNCT
ftr-380	1132	2	1	1	NUM
ftr-380	1132	3	)	)	PUNCT
ftr-380	1132	4	but	but	CCONJ
ftr-380	1132	5	the	the	DET
ftr-380	1132	6	eleventh	eleventh	ADJ
ftr-380	1132	7	circuit	circuit	NOUN
ftr-380	1132	8	sees	see	VERB
ftr-380	1132	9	things	thing	NOUN
ftr-380	1132	10	differently	differently	ADV
ftr-380	1132	11	,	,	PUNCT
ftr-380	1132	12	and	and	CCONJ
ftr-380	1132	13	reverses	reverse	VERB
ftr-380	1132	14	the	the	DET
ftr-380	1132	15	tax	tax	NOUN
ftr-380	1132	16	court	court	NOUN
ftr-380	1132	17	.	.	PUNCT
ftr-380	1133	1	"	"	PUNCT
ftr-380	1133	2	plain	plain	ADJ
ftr-380	1133	3	language	language	NOUN
ftr-380	1133	4	"	"	PUNCT
ftr-380	1133	5	requires	require	VERB
ftr-380	1133	6	application	application	NOUN
ftr-380	1133	7	of	of	ADP
ftr-380	1133	8	the	the	DET
ftr-380	1133	9	entity	entity	NOUN
ftr-380	1133	10	theory	theory	NOUN
ftr-380	1133	11	,	,	PUNCT
ftr-380	1133	12	and	and	CCONJ
ftr-380	1133	13	the	the	DET
ftr-380	1133	14	aggressive	aggressive	ADJ
ftr-380	1133	15	tax	tax	NOUN
ftr-380	1133	16	plan	plan	NOUN
ftr-380	1133	17	put	put	VERB
ftr-380	1133	18	together	together	ADV
ftr-380	1133	19	by	by	ADP
ftr-380	1133	20	kpmg	kpmg	PROPN
ftr-380	1133	21	worked	work	VERB
ftr-380	1133	22	.	.	PUNCT
ftr-380	1134	1	coggin	coggin	PROPN
ftr-380	1134	2	automotive	automotive	PROPN
ftr-380	1134	3	corp	corp	PROPN
ftr-380	1134	4	.	.	PROPN
ftr-380	1135	1	v.	v.	PROPN
ftr-380	1135	2	commissioner	commissioner	PROPN
ftr-380	1135	3	,	,	PUNCT
ftr-380	1135	4	292	292	NUM
ftr-380	1135	5	f.3d	f.3d	NUM
ftr-380	1135	6	1326	1326	NUM
ftr-380	1135	7	,	,	PUNCT
ftr-380	1135	8	89	89	NUM
ftr-380	1135	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	1135	10	2002	2002	NUM
ftr-380	1135	11	-	-	SYM
ftr-380	1135	12	2826	2826	NUM
ftr-380	1135	13	,	,	PUNCT
ftr-380	1135	14	2002	2002	NUM
ftr-380	1135	15	-	-	SYM
ftr-380	1135	16	1	1	NUM
ftr-380	1135	17	u.s.t.c	u.s.t.c	PROPN
ftr-380	1135	18	.	.	PROPN
ftr-380	1136	1	50,448	50,448	NUM
ftr-380	1136	2	(	(	PUNCT
ftr-380	1136	3	1	1	NUM
ftr-380	1136	4	1th	1th	ADJ
ftr-380	1136	5	cir	cir	NOUN
ftr-380	1136	6	.	.	PUNCT
ftr-380	1137	1	6/6/02	6/6/02	NUM
ftr-380	1137	2	)	)	PUNCT
ftr-380	1137	3	.	.	PUNCT
ftr-380	1138	1	expressly	expressly	ADV
ftr-380	1138	2	applying	apply	VERB
ftr-380	1138	3	the	the	DET
ftr-380	1138	4	gitlitz	gitlitz	NOUN
ftr-380	1138	5	"	"	PUNCT
ftr-380	1138	6	plain	plain	ADJ
ftr-380	1138	7	language	language	NOUN
ftr-380	1138	8	"	"	PUNCT
ftr-380	1138	9	principle	principle	NOUN
ftr-380	1138	10	,	,	PUNCT
ftr-380	1138	11	the	the	DET
ftr-380	1138	12	eleventh	eleventh	ADJ
ftr-380	1138	13	circuit	circuit	NOUN
ftr-380	1138	14	(	(	PUNCT
ftr-380	1138	15	judge	judge	PROPN
ftr-380	1138	16	hill	hill	PROPN
ftr-380	1138	17	)	)	PUNCT
ftr-380	1138	18	reversed	reverse	VERB
ftr-380	1138	19	the	the	DET
ftr-380	1138	20	tax	tax	NOUN
ftr-380	1138	21	court	court	NOUN
ftr-380	1138	22	.	.	PUNCT
ftr-380	1139	1	the	the	DET
ftr-380	1139	2	court	court	PROPN
ftr-380	1139	3	of	of	ADP
ftr-380	1139	4	appeals	appeal	NOUN
ftr-380	1139	5	held	hold	VERB
ftr-380	1139	6	that	that	SCONJ
ftr-380	1139	7	§	§	PROPN
ftr-380	1139	8	1363(d	1363(d	NOUN
ftr-380	1139	9	)	)	PUNCT
ftr-380	1139	10	lifo	lifo	NOUN
ftr-380	1139	11	recapture	recapture	NOUN
ftr-380	1139	12	is	be	AUX
ftr-380	1139	13	triggered	trigger	VERB
ftr-380	1139	14	only	only	ADV
ftr-380	1139	15	if	if	SCONJ
ftr-380	1139	16	the	the	DET
ftr-380	1139	17	corporation	corporation	NOUN
ftr-380	1139	18	electing	elect	VERB
ftr-380	1139	19	s	s	PRON
ftr-380	1139	20	status	status	NOUN
ftr-380	1139	21	itself	itself	PRON
ftr-380	1139	22	directly	directly	ADV
ftr-380	1139	23	owned	own	VERB
ftr-380	1139	24	the	the	DET
ftr-380	1139	25	lifo	lifo	NOUN
ftr-380	1139	26	inventory	inventory	NOUN
ftr-380	1139	27	.	.	PUNCT
ftr-380	1140	1	since	since	SCONJ
ftr-380	1140	2	the	the	DET
ftr-380	1140	3	result	result	NOUN
ftr-380	1140	4	turned	turn	VERB
ftr-380	1140	5	on	on	ADP
ftr-380	1140	6	"	"	PUNCT
ftr-380	1140	7	plain	plain	ADJ
ftr-380	1140	8	language	language	NOUN
ftr-380	1140	9	"	"	PUNCT
ftr-380	1140	10	rather	rather	ADV
ftr-380	1140	11	than	than	ADP
ftr-380	1140	12	the	the	DET
ftr-380	1140	13	purpose	purpose	NOUN
ftr-380	1140	14	of	of	ADP
ftr-380	1140	15	the	the	DET
ftr-380	1140	16	statutory	statutory	ADJ
ftr-380	1140	17	pattern	pattern	NOUN
ftr-380	1140	18	,	,	PUNCT
ftr-380	1140	19	judge	judge	PROPN
ftr-380	1140	20	hill	hill	PROPN
ftr-380	1140	21	was	be	AUX
ftr-380	1140	22	spared	spare	VERB
ftr-380	1140	23	the	the	DET
ftr-380	1140	24	need	need	NOUN
ftr-380	1140	25	to	to	PART
ftr-380	1140	26	write	write	VERB
ftr-380	1140	27	a	a	DET
ftr-380	1140	28	lengthy	lengthy	ADJ
ftr-380	1140	29	opinion	opinion	NOUN
ftr-380	1140	30	.	.	PUNCT
ftr-380	1141	1	3	3	X
ftr-380	1141	2	.	.	X
ftr-380	1141	3	governments	government	NOUN
ftr-380	1141	4	have	have	VERB
ftr-380	1141	5	to	to	PART
ftr-380	1141	6	collect	collect	VERB
ftr-380	1141	7	.	.	PUNCT
ftr-380	1142	1	t.d	t.d	PROPN
ftr-380	1142	2	.	.	PROPN
ftr-380	1142	3	9183	9183	NUM
ftr-380	1142	4	,	,	PUNCT
ftr-380	1142	5	modification	modification	NOUN
ftr-380	1142	6	of	of	ADP
ftr-380	1142	7	check	check	NOUN
ftr-380	1142	8	the	the	DET
ftr-380	1142	9	box	box	NOUN
ftr-380	1142	10	,	,	PUNCT
ftr-380	1142	11	70	70	NUM
ftr-380	1142	12	f.r	f.r	PROPN
ftr-380	1142	13	.	.	NOUN
ftr-380	1142	14	9220	9220	NUM
ftr-380	1142	15	(	(	PUNCT
ftr-380	1142	16	2/25/05	2/25/05	NUM
ftr-380	1142	17	)	)	PUNCT
ftr-380	1142	18	.	.	PUNCT
ftr-380	1143	1	these	these	DET
ftr-380	1143	2	final	final	ADJ
ftr-380	1143	3	regulations	regulation	NOUN
ftr-380	1143	4	under	under	ADP
ftr-380	1143	5	§	§	PROPN
ftr-380	1143	6	§	§	PROPN
ftr-380	1143	7	856	856	NUM
ftr-380	1143	8	,	,	PUNCT
ftr-380	1143	9	1361	1361	NUM
ftr-380	1143	10	and	and	CCONJ
ftr-380	1143	11	7701	7701	NUM
ftr-380	1143	12	clarify	clarify	NOUN
ftr-380	1143	13	that	that	SCONJ
ftr-380	1143	14	qualified	qualified	ADJ
ftr-380	1143	15	reit	reit	NOUN
ftr-380	1143	16	subsidiaries	subsidiary	NOUN
ftr-380	1143	17	,	,	PUNCT
ftr-380	1143	18	qualified	qualified	ADJ
ftr-380	1143	19	subchapter	subchapter	NOUN
ftr-380	1143	20	s	s	PART
ftr-380	1143	21	subsidiaries	subsidiary	NOUN
ftr-380	1143	22	and	and	CCONJ
ftr-380	1143	23	single	single	ADJ
ftr-380	1143	24	-	-	PUNCT
ftr-380	1143	25	owner	owner	NOUN
ftr-380	1143	26	eligible	eligible	ADJ
ftr-380	1143	27	entities	entity	NOUN
ftr-380	1143	28	separate	separate	ADJ
ftr-380	1143	29	from	from	ADP
ftr-380	1143	30	their	their	PRON
ftr-380	1143	31	owners	owner	NOUN
ftr-380	1143	32	are	be	AUX
ftr-380	1143	33	treated	treat	VERB
ftr-380	1143	34	as	as	ADP
ftr-380	1143	35	separate	separate	ADJ
ftr-380	1143	36	entities	entity	NOUN
ftr-380	1143	37	for	for	ADP
ftr-380	1143	38	federal	federal	ADJ
ftr-380	1143	39	tax	tax	NOUN
ftr-380	1143	40	liability	liability	NOUN
ftr-380	1143	41	purposes	purpose	NOUN
ftr-380	1143	42	.	.	PUNCT
ftr-380	1144	1	4	4	X
ftr-380	1144	2	.	.	NUM
ftr-380	1144	3	unincorporated	unincorporated	ADJ
ftr-380	1144	4	entities	entity	NOUN
ftr-380	1144	5	making	make	VERB
ftr-380	1144	6	s	s	PART
ftr-380	1144	7	elections	election	NOUN
ftr-380	1144	8	will	will	AUX
ftr-380	1144	9	be	be	AUX
ftr-380	1144	10	deemed	deem	VERB
ftr-380	1144	11	to	to	PART
ftr-380	1144	12	have	have	AUX
ftr-380	1144	13	checked	check	VERB
ftr-380	1144	14	the	the	DET
ftr-380	1144	15	box	box	NOUN
ftr-380	1144	16	as	as	ADV
ftr-380	1144	17	well	well	ADV
ftr-380	1144	18	.	.	PUNCT
ftr-380	1145	1	t.d	t.d	X
ftr-380	1145	2	.	.	PROPN
ftr-380	1145	3	9203	9203	NUM
ftr-380	1145	4	,	,	PUNCT
ftr-380	1145	5	deemed	deem	VERB
ftr-380	1145	6	election	election	NOUN
ftr-380	1145	7	to	to	PART
ftr-380	1145	8	be	be	AUX
ftr-380	1145	9	an	an	DET
ftr-380	1145	10	association	association	NOUN
ftr-380	1145	11	taxable	taxable	ADJ
ftr-380	1145	12	as	as	ADP
ftr-380	1145	13	a	a	DET
ftr-380	1145	14	corporation	corporation	NOUN
ftr-380	1145	15	for	for	ADP
ftr-380	1145	16	a	a	DET
ftr-380	1145	17	qualified	qualified	ADJ
ftr-380	1145	18	electing	elect	VERB
ftr-380	1145	19	s	s	PART
ftr-380	1145	20	corporation	corporation	NOUN
ftr-380	1145	21	,	,	PUNCT
ftr-380	1145	22	70	70	NUM
ftr-380	1145	23	f.r	f.r	NOUN
ftr-380	1145	24	.	.	PROPN
ftr-380	1145	25	29452	29452	NUM
ftr-380	1145	26	(	(	PUNCT
ftr-380	1145	27	5/23/05	5/23/05	NUM
ftr-380	1145	28	)	)	PUNCT
ftr-380	1145	29	,	,	PUNCT
ftr-380	1145	30	corrected	correct	VERB
ftr-380	1145	31	by	by	ADP
ftr-380	1145	32	,	,	PUNCT
ftr-380	1145	33	71	71	NUM
ftr-380	1145	34	f.r	f.r	NOUN
ftr-380	1145	35	.	.	PROPN
ftr-380	1145	36	3219	3219	NUM
ftr-380	1145	37	(	(	PUNCT
ftr-380	1145	38	01/20/06	01/20/06	NUM
ftr-380	1145	39	)	)	PUNCT
ftr-380	1145	40	.	.	PUNCT
ftr-380	1146	1	final	final	ADJ
ftr-380	1146	2	regulations	regulation	NOUN
ftr-380	1146	3	that	that	PRON
ftr-380	1146	4	deem	deem	VERB
ftr-380	1146	5	eligible	eligible	ADJ
ftr-380	1146	6	entities	entity	NOUN
ftr-380	1146	7	that	that	PRON
ftr-380	1146	8	file	file	VERB
ftr-380	1146	9	timely	timely	NOUN
ftr-380	1146	10	s	s	PART
ftr-380	1146	11	2006	2006	NUM
ftr-380	1146	12	]	]	PUNCT
ftr-380	1146	13	florida	florida	PROPN
ftr-380	1146	14	tax	tax	PROPN
ftr-380	1146	15	review	review	NOUN
ftr-380	1146	16	elections	election	NOUN
ftr-380	1146	17	to	to	PART
ftr-380	1146	18	have	have	AUX
ftr-380	1146	19	elected	elect	VERB
ftr-380	1146	20	to	to	PART
ftr-380	1146	21	be	be	AUX
ftr-380	1146	22	classified	classify	VERB
ftr-380	1146	23	as	as	ADP
ftr-380	1146	24	associations	association	NOUN
ftr-380	1146	25	taxable	taxable	ADJ
ftr-380	1146	26	as	as	ADP
ftr-380	1146	27	corporations	corporation	NOUN
ftr-380	1146	28	.	.	PUNCT
ftr-380	1147	1	*	*	PUNCT
ftr-380	1147	2	those	those	PRON
ftr-380	1147	3	making	make	VERB
ftr-380	1147	4	late	late	ADJ
ftr-380	1147	5	elections	election	NOUN
ftr-380	1147	6	may	may	AUX
ftr-380	1147	7	seek	seek	VERB
ftr-380	1147	8	relief	relief	NOUN
ftr-380	1147	9	under	under	ADP
ftr-380	1147	10	rev	rev	PROPN
ftr-380	1147	11	.	.	PROPN
ftr-380	1147	12	proc	proc	PROPN
ftr-380	1147	13	.	.	PUNCT
ftr-380	1148	1	2004	2004	NUM
ftr-380	1148	2	-	-	SYM
ftr-380	1148	3	48	48	NUM
ftr-380	1148	4	,	,	PUNCT
ftr-380	1148	5	2004	2004	NUM
ftr-380	1148	6	-	-	SYM
ftr-380	1148	7	32	32	NUM
ftr-380	1148	8	i.r.b	i.r.b	NOUN
ftr-380	1148	9	.	.	PUNCT
ftr-380	1149	1	172	172	NUM
ftr-380	1149	2	.	.	PUNCT
ftr-380	1149	3	alternatively	alternatively	ADV
ftr-380	1149	4	,	,	PUNCT
ftr-380	1149	5	they	they	PRON
ftr-380	1149	6	may	may	AUX
ftr-380	1149	7	submit	submit	VERB
ftr-380	1149	8	a	a	DET
ftr-380	1149	9	ruling	rule	VERB
ftr-380	1149	10	request	request	NOUN
ftr-380	1149	11	under	under	ADP
ftr-380	1149	12	reg	reg	NOUN
ftr-380	1149	13	.	.	PUNCT
ftr-380	1150	1	§	§	PROPN
ftr-380	1150	2	301.9100	301.9100	X
ftr-380	1150	3	-	-	SYM
ftr-380	1150	4	3	3	NUM
ftr-380	1150	5	to	to	PART
ftr-380	1150	6	file	file	VERB
ftr-380	1150	7	a	a	DET
ftr-380	1150	8	late	late	ADJ
ftr-380	1150	9	classification	classification	NOUN
ftr-380	1150	10	election	election	NOUN
ftr-380	1150	11	and	and	CCONJ
ftr-380	1150	12	under	under	ADP
ftr-380	1150	13	§	§	PROPN
ftr-380	1150	14	1362	1362	NUM
ftr-380	1150	15	to	to	PART
ftr-380	1150	16	file	file	VERB
ftr-380	1150	17	a	a	DET
ftr-380	1150	18	late	late	ADJ
ftr-380	1150	19	s	s	NOUN
ftr-380	1150	20	corporation	corporation	NOUN
ftr-380	1150	21	election	election	NOUN
ftr-380	1150	22	.	.	PUNCT
ftr-380	1151	1	*	*	PUNCT
ftr-380	1151	2	these	these	DET
ftr-380	1151	3	provisions	provision	NOUN
ftr-380	1151	4	apply	apply	VERB
ftr-380	1151	5	retroactively	retroactively	ADV
ftr-380	1151	6	,	,	PUNCT
ftr-380	1151	7	effective	effective	ADJ
ftr-380	1151	8	back	back	ADV
ftr-380	1151	9	to	to	ADP
ftr-380	1151	10	7/20/04	7/20/04	NUM
ftr-380	1151	11	.	.	PUNCT
ftr-380	1152	1	*	*	PUNCT
ftr-380	1152	2	forming	form	VERB
ftr-380	1152	3	an	an	DET
ftr-380	1152	4	llc	llc	NOUN
ftr-380	1152	5	that	that	PRON
ftr-380	1152	6	will	will	AUX
ftr-380	1152	7	be	be	AUX
ftr-380	1152	8	taxed	tax	VERB
ftr-380	1152	9	as	as	ADP
ftr-380	1152	10	an	an	DET
ftr-380	1152	11	association	association	NOUN
ftr-380	1152	12	in	in	ADP
ftr-380	1152	13	order	order	NOUN
ftr-380	1152	14	to	to	PART
ftr-380	1152	15	make	make	VERB
ftr-380	1152	16	an	an	DET
ftr-380	1152	17	s	s	NOUN
ftr-380	1152	18	election	election	NOUN
ftr-380	1152	19	is	be	AUX
ftr-380	1152	20	a	a	DET
ftr-380	1152	21	procedure	procedure	NOUN
ftr-380	1152	22	employed	employ	VERB
ftr-380	1152	23	in	in	ADP
ftr-380	1152	24	order	order	NOUN
ftr-380	1152	25	to	to	PART
ftr-380	1152	26	take	take	VERB
ftr-380	1152	27	advantage	advantage	NOUN
ftr-380	1152	28	of	of	ADP
ftr-380	1152	29	the	the	DET
ftr-380	1152	30	greater	great	ADJ
ftr-380	1152	31	flexibility	flexibility	NOUN
ftr-380	1152	32	given	give	VERB
ftr-380	1152	33	to	to	ADP
ftr-380	1152	34	llcs	llcs	NOUN
ftr-380	1152	35	under	under	ADP
ftr-380	1152	36	state	state	NOUN
ftr-380	1152	37	law	law	NOUN
ftr-380	1152	38	(	(	PUNCT
ftr-380	1152	39	as	as	ADP
ftr-380	1152	40	compared	compare	VERB
ftr-380	1152	41	with	with	ADP
ftr-380	1152	42	corporations	corporation	NOUN
ftr-380	1152	43	)	)	PUNCT
ftr-380	1152	44	.	.	PUNCT
ftr-380	1153	1	e.	e.	PROPN
ftr-380	1153	2	affiliated	affiliate	VERB
ftr-380	1153	3	corporations	corporation	NOUN
ftr-380	1153	4	1	1	NUM
ftr-380	1153	5	.	.	PUNCT
ftr-380	1153	6	loss	loss	NOUN
ftr-380	1153	7	limitation	limitation	NOUN
ftr-380	1153	8	rules	rule	NOUN
ftr-380	1153	9	are	be	AUX
ftr-380	1153	10	provided	provide	VERB
ftr-380	1153	11	in	in	ADP
ftr-380	1153	12	temporary	temporary	ADJ
ftr-380	1153	13	and	and	CCONJ
ftr-380	1153	14	proposed	proposed	ADJ
ftr-380	1153	15	regulations	regulation	NOUN
ftr-380	1153	16	.	.	PUNCT
ftr-380	1154	1	t.d	t.d	PROPN
ftr-380	1154	2	.	.	PROPN
ftr-380	1154	3	9118	9118	NUM
ftr-380	1154	4	,	,	PUNCT
ftr-380	1154	5	loss	loss	NOUN
ftr-380	1154	6	limitation	limitation	NOUN
ftr-380	1154	7	rules	rule	NOUN
ftr-380	1154	8	,	,	PUNCT
ftr-380	1154	9	69	69	NUM
ftr-380	1154	10	f.r	f.r	NOUN
ftr-380	1154	11	.	.	PROPN
ftr-380	1154	12	12799	12799	NUM
ftr-380	1154	13	(	(	PUNCT
ftr-380	1154	14	3/18/04	3/18/04	NUM
ftr-380	1154	15	)	)	PUNCT
ftr-380	1154	16	;	;	PUNCT
ftr-380	1155	1	reg-153172	reg-153172	NOUN
ftr-380	1155	2	-	-	PUNCT
ftr-380	1155	3	03	03	NUM
ftr-380	1155	4	,	,	PUNCT
ftr-380	1155	5	loss	loss	NOUN
ftr-380	1155	6	limitation	limitation	NOUN
ftr-380	1155	7	rules	rule	NOUN
ftr-380	1155	8	,	,	PUNCT
ftr-380	1155	9	69	69	NUM
ftr-380	1155	10	f.r	f.r	NOUN
ftr-380	1155	11	.	.	NOUN
ftr-380	1155	12	12811	12811	NUM
ftr-380	1155	13	(	(	PUNCT
ftr-380	1155	14	3/18/04	3/18/04	NUM
ftr-380	1155	15	)	)	PUNCT
ftr-380	1155	16	.	.	PUNCT
ftr-380	1156	1	temporary	temporary	ADJ
ftr-380	1156	2	regulation	regulation	NOUN
ftr-380	1156	3	amendments	amendment	NOUN
ftr-380	1156	4	relate	relate	VERB
ftr-380	1156	5	to	to	ADP
ftr-380	1156	6	the	the	DET
ftr-380	1156	7	deductibility	deductibility	NOUN
ftr-380	1156	8	of	of	ADP
ftr-380	1156	9	losses	loss	NOUN
ftr-380	1156	10	under	under	ADP
ftr-380	1156	11	the	the	DET
ftr-380	1156	12	temporary	temporary	ADJ
ftr-380	1156	13	regulations	regulation	NOUN
ftr-380	1156	14	under	under	ADP
ftr-380	1156	15	§	§	PROPN
ftr-380	1156	16	337(d	337(d	PROPN
ftr-380	1156	17	)	)	PUNCT
ftr-380	1156	18	and	and	CCONJ
ftr-380	1156	19	the	the	DET
ftr-380	1156	20	antiduplication	antiduplication	NOUN
ftr-380	1156	21	temporary	temporary	ADJ
ftr-380	1156	22	consolidated	consolidated	ADJ
ftr-380	1156	23	returns	return	NOUN
ftr-380	1156	24	regulations	regulation	NOUN
ftr-380	1156	25	relating	relate	VERB
ftr-380	1156	26	to	to	ADP
ftr-380	1156	27	the	the	DET
ftr-380	1156	28	claiming	claiming	NOUN
ftr-380	1156	29	of	of	ADP
ftr-380	1156	30	a	a	DET
ftr-380	1156	31	worthless	worthless	ADJ
ftr-380	1156	32	stock	stock	NOUN
ftr-380	1156	33	deduction	deduction	NOUN
ftr-380	1156	34	with	with	ADP
ftr-380	1156	35	respect	respect	NOUN
ftr-380	1156	36	to	to	ADP
ftr-380	1156	37	a	a	DET
ftr-380	1156	38	subsidiary	subsidiary	NOUN
ftr-380	1156	39	's	's	PART
ftr-380	1156	40	stock	stock	NOUN
ftr-380	1156	41	.	.	PUNCT
ftr-380	1157	1	the	the	DET
ftr-380	1157	2	proposed	propose	VERB
ftr-380	1157	3	regulations	regulation	NOUN
ftr-380	1157	4	cross	cross	NOUN
ftr-380	1157	5	-	-	NOUN
ftr-380	1157	6	reference	reference	VERB
ftr-380	1157	7	the	the	DET
ftr-380	1157	8	temporary	temporary	ADJ
ftr-380	1157	9	regulations	regulation	NOUN
ftr-380	1157	10	.	.	PUNCT
ftr-380	1158	1	a.	a.	NOUN
ftr-380	1158	2	basis	basis	NOUN
ftr-380	1158	3	disconformity	disconformity	NOUN
ftr-380	1158	4	rule	rule	NOUN
ftr-380	1158	5	will	will	AUX
ftr-380	1158	6	be	be	AUX
ftr-380	1158	7	permitted	permit	VERB
ftr-380	1158	8	.	.	PUNCT
ftr-380	1159	1	notice	notice	VERB
ftr-380	1159	2	2004	2004	NUM
ftr-380	1159	3	-	-	SYM
ftr-380	1159	4	58	58	NUM
ftr-380	1159	5	,	,	PUNCT
ftr-380	1159	6	2004	2004	NUM
ftr-380	1159	7	-	-	SYM
ftr-380	1159	8	39	39	NUM
ftr-380	1159	9	i.r.b	i.r.b	NOUN
ftr-380	1159	10	.	.	PUNCT
ftr-380	1160	1	520	520	NUM
ftr-380	1160	2	(	(	PUNCT
ftr-380	1160	3	8/25/04	8/25/04	NUM
ftr-380	1160	4	)	)	PUNCT
ftr-380	1160	5	.	.	PUNCT
ftr-380	1161	1	the	the	DET
ftr-380	1161	2	irs	irs	PROPN
ftr-380	1161	3	will	will	AUX
ftr-380	1161	4	permit	permit	VERB
ftr-380	1161	5	taxpayers	taxpayer	NOUN
ftr-380	1161	6	to	to	PART
ftr-380	1161	7	use	use	VERB
ftr-380	1161	8	the	the	DET
ftr-380	1161	9	basis	basis	NOUN
ftr-380	1161	10	disconformity	disconformity	NOUN
ftr-380	1161	11	method	method	NOUN
ftr-380	1161	12	or	or	CCONJ
ftr-380	1161	13	other	other	ADJ
ftr-380	1161	14	methods	method	NOUN
ftr-380	1161	15	,	,	PUNCT
ftr-380	1161	16	e.g.	e.g.	ADV
ftr-380	1161	17	,	,	PUNCT
ftr-380	1161	18	tracing	trace	VERB
ftr-380	1161	19	,	,	PUNCT
ftr-380	1161	20	for	for	ADP
ftr-380	1161	21	determining	determine	VERB
ftr-380	1161	22	the	the	DET
ftr-380	1161	23	amount	amount	NOUN
ftr-380	1161	24	of	of	ADP
ftr-380	1161	25	stock	stock	NOUN
ftr-380	1161	26	loss	loss	NOUN
ftr-380	1161	27	or	or	CCONJ
ftr-380	1161	28	basis	basis	NOUN
ftr-380	1161	29	that	that	PRON
ftr-380	1161	30	is	be	AUX
ftr-380	1161	31	not	not	PART
ftr-380	1161	32	attributable	attributable	ADJ
ftr-380	1161	33	to	to	ADP
ftr-380	1161	34	the	the	DET
ftr-380	1161	35	recognition	recognition	NOUN
ftr-380	1161	36	of	of	ADP
ftr-380	1161	37	built	build	VERB
ftr-380	1161	38	-	-	PUNCT
ftr-380	1161	39	in	in	ADP
ftr-380	1161	40	gain	gain	NOUN
ftr-380	1161	41	on	on	ADP
ftr-380	1161	42	the	the	DET
ftr-380	1161	43	disposition	disposition	NOUN
ftr-380	1161	44	of	of	ADP
ftr-380	1161	45	an	an	DET
ftr-380	1161	46	asset	asset	NOUN
ftr-380	1161	47	;	;	PUNCT
ftr-380	1161	48	such	such	ADJ
ftr-380	1161	49	stock	stock	NOUN
ftr-380	1161	50	loss	loss	NOUN
ftr-380	1161	51	will	will	AUX
ftr-380	1161	52	be	be	AUX
ftr-380	1161	53	allowed	allow	VERB
ftr-380	1161	54	.	.	PUNCT
ftr-380	1162	1	such	such	ADJ
ftr-380	1162	2	amount	amount	NOUN
ftr-380	1162	3	of	of	ADP
ftr-380	1162	4	stock	stock	NOUN
ftr-380	1162	5	loss	loss	NOUN
ftr-380	1162	6	will	will	AUX
ftr-380	1162	7	not	not	PART
ftr-380	1162	8	be	be	AUX
ftr-380	1162	9	disallowed	disallow	VERB
ftr-380	1162	10	and	and	CCONJ
ftr-380	1162	11	such	such	ADJ
ftr-380	1162	12	amount	amount	NOUN
ftr-380	1162	13	of	of	ADP
ftr-380	1162	14	subsidiary	subsidiary	ADJ
ftr-380	1162	15	stock	stock	NOUN
ftr-380	1162	16	basis	basis	NOUN
ftr-380	1162	17	will	will	AUX
ftr-380	1162	18	not	not	PART
ftr-380	1162	19	be	be	AUX
ftr-380	1162	20	reduced	reduce	VERB
ftr-380	1162	21	.	.	PUNCT
ftr-380	1163	1	*	*	PUNCT
ftr-380	1163	2	under	under	ADP
ftr-380	1163	3	the	the	DET
ftr-380	1163	4	basis	basis	NOUN
ftr-380	1163	5	disconformity	disconformity	NOUN
ftr-380	1163	6	method	method	NOUN
ftr-380	1163	7	the	the	DET
ftr-380	1163	8	loss	loss	NOUN
ftr-380	1163	9	is	be	AUX
ftr-380	1163	10	disallowed	disallow	VERB
ftr-380	1163	11	or	or	CCONJ
ftr-380	1163	12	the	the	DET
ftr-380	1163	13	basis	basis	NOUN
ftr-380	1163	14	reduced	reduce	VERB
ftr-380	1163	15	,	,	PUNCT
ftr-380	1163	16	as	as	SCONJ
ftr-380	1163	17	the	the	DET
ftr-380	1163	18	case	case	NOUN
ftr-380	1163	19	may	may	AUX
ftr-380	1163	20	be	be	AUX
ftr-380	1163	21	,	,	PUNCT
ftr-380	1163	22	in	in	ADP
ftr-380	1163	23	an	an	DET
ftr-380	1163	24	amount	amount	NOUN
ftr-380	1163	25	equal	equal	ADJ
ftr-380	1163	26	to	to	ADP
ftr-380	1163	27	the	the	DET
ftr-380	1163	28	least	least	ADJ
ftr-380	1163	29	of	of	ADP
ftr-380	1163	30	(	(	PUNCT
ftr-380	1163	31	1	1	NUM
ftr-380	1163	32	)	)	PUNCT
ftr-380	1163	33	the	the	DET
ftr-380	1163	34	"	"	PUNCT
ftr-380	1163	35	gain	gain	NOUN
ftr-380	1163	36	amount	amount	NOUN
ftr-380	1163	37	,	,	PUNCT
ftr-380	1163	38	"	"	PUNCT
ftr-380	1163	39	(	(	PUNCT
ftr-380	1163	40	2	2	X
ftr-380	1163	41	)	)	PUNCT
ftr-380	1163	42	the	the	DET
ftr-380	1163	43	"	"	PUNCT
ftr-380	1163	44	disconformity	disconformity	NOUN
ftr-380	1163	45	amount	amount	NOUN
ftr-380	1163	46	,	,	PUNCT
ftr-380	1163	47	"	"	PUNCT
ftr-380	1163	48	or	or	CCONJ
ftr-380	1163	49	(	(	PUNCT
ftr-380	1163	50	3	3	X
ftr-380	1163	51	)	)	PUNCT
ftr-380	1163	52	the	the	DET
ftr-380	1163	53	"	"	PUNCT
ftr-380	1163	54	positive	positive	ADJ
ftr-380	1163	55	investment	investment	NOUN
ftr-380	1163	56	adjustment	adjustment	NOUN
ftr-380	1163	57	amount	amount	NOUN
ftr-380	1163	58	.	.	PUNCT
ftr-380	1163	59	"	"	PUNCT
ftr-380	1164	1	for	for	ADP
ftr-380	1164	2	this	this	DET
ftr-380	1164	3	purpose	purpose	NOUN
ftr-380	1164	4	,	,	PUNCT
ftr-380	1164	5	the	the	DET
ftr-380	1164	6	gain	gain	NOUN
ftr-380	1164	7	amount	amount	NOUN
ftr-380	1164	8	is	be	AUX
ftr-380	1164	9	the	the	DET
ftr-380	1164	10	sum	sum	NOUN
ftr-380	1164	11	of	of	ADP
ftr-380	1164	12	all	all	DET
ftr-380	1164	13	gains	gain	NOUN
ftr-380	1164	14	(	(	PUNCT
ftr-380	1164	15	net	net	NOUN
ftr-380	1164	16	of	of	ADP
ftr-380	1164	17	directly	directly	ADV
ftr-380	1164	18	related	relate	VERB
ftr-380	1164	19	expenses	expense	NOUN
ftr-380	1164	20	)	)	PUNCT
ftr-380	1164	21	recognized	recognize	VERB
ftr-380	1164	22	on	on	ADP
ftr-380	1164	23	asset	asset	NOUN
ftr-380	1164	24	dispositions	disposition	NOUN
ftr-380	1164	25	of	of	ADP
ftr-380	1164	26	the	the	DET
ftr-380	1164	27	subsidiary	subsidiary	NOUN
ftr-380	1164	28	that	that	PRON
ftr-380	1164	29	are	be	AUX
ftr-380	1164	30	allocable	allocable	ADJ
ftr-380	1164	31	to	to	ADP
ftr-380	1164	32	the	the	DET
ftr-380	1164	33	share	share	NOUN
ftr-380	1164	34	while	while	SCONJ
ftr-380	1164	35	the	the	DET
ftr-380	1164	36	subsidiary	subsidiary	NOUN
ftr-380	1164	37	is	be	AUX
ftr-380	1164	38	a	a	DET
ftr-380	1164	39	member	member	NOUN
ftr-380	1164	40	of	of	ADP
ftr-380	1164	41	the	the	DET
ftr-380	1164	42	group	group	NOUN
ftr-380	1164	43	.	.	PUNCT
ftr-380	1165	1	the	the	DET
ftr-380	1165	2	disconformity	disconformity	NOUN
ftr-380	1165	3	amount	amount	NOUN
ftr-380	1165	4	is	be	AUX
ftr-380	1165	5	the	the	DET
ftr-380	1165	6	excess	excess	ADJ
ftr-380	1165	7	,	,	PUNCT
ftr-380	1165	8	if	if	SCONJ
ftr-380	1165	9	any	any	PRON
ftr-380	1165	10	,	,	PUNCT
ftr-380	1165	11	of	of	ADP
ftr-380	1165	12	the	the	DET
ftr-380	1165	13	share	share	NOUN
ftr-380	1165	14	's	's	PART
ftr-380	1165	15	basis	basis	NOUN
ftr-380	1165	16	over	over	ADP
ftr-380	1165	17	the	the	DET
ftr-380	1165	18	share	share	NOUN
ftr-380	1165	19	's	's	PART
ftr-380	1165	20	proportionate	proportionate	ADJ
ftr-380	1165	21	interest	interest	NOUN
ftr-380	1165	22	in	in	ADP
ftr-380	1165	23	the	the	DET
ftr-380	1165	24	subsidiary	subsidiary	NOUN
ftr-380	1165	25	's	's	PART
ftr-380	1165	26	"	"	PUNCT
ftr-380	1165	27	net	net	ADJ
ftr-380	1165	28	asset	asset	NOUN
ftr-380	1165	29	basis	basis	NOUN
ftr-380	1165	30	.	.	PUNCT
ftr-380	1165	31	"	"	PUNCT
ftr-380	1166	1	the	the	DET
ftr-380	1166	2	positive	positive	ADJ
ftr-380	1166	3	investment	investment	NOUN
ftr-380	1166	4	adjustment	adjustment	NOUN
ftr-380	1166	5	amount	amount	NOUN
ftr-380	1166	6	is	be	AUX
ftr-380	1166	7	the	the	DET
ftr-380	1166	8	excess	excess	ADJ
ftr-380	1166	9	,	,	PUNCT
ftr-380	1166	10	if	if	SCONJ
ftr-380	1166	11	any	any	PRON
ftr-380	1166	12	,	,	PUNCT
ftr-380	1166	13	of	of	ADP
ftr-380	1166	14	the	the	DET
ftr-380	1166	15	sum	sum	NOUN
ftr-380	1166	16	of	of	ADP
ftr-380	1166	17	the	the	DET
ftr-380	1166	18	positive	positive	ADJ
ftr-380	1166	19	adjustments	adjustment	NOUN
ftr-380	1166	20	made	make	VERB
ftr-380	1166	21	to	to	ADP
ftr-380	1166	22	the	the	DET
ftr-380	1166	23	share	share	NOUN
ftr-380	1166	24	under	under	ADP
ftr-380	1166	25	§	§	PROPN
ftr-380	1166	26	1.1502	1.1502	NUM
ftr-380	1166	27	-	-	SYM
ftr-380	1166	28	32	32	NUM
ftr-380	1166	29	over	over	ADP
ftr-380	1166	30	the	the	DET
ftr-380	1166	31	sum	sum	NOUN
ftr-380	1166	32	of	of	ADP
ftr-380	1166	33	the	the	DET
ftr-380	1166	34	negative	negative	ADJ
ftr-380	1166	35	adjustments	adjustment	NOUN
ftr-380	1166	36	made	make	VERB
ftr-380	1166	37	to	to	ADP
ftr-380	1166	38	the	the	DET
ftr-380	1166	39	share	share	NOUN
ftr-380	1166	40	under	under	ADP
ftr-380	1166	41	§	§	PROPN
ftr-380	1166	42	1.1502	1.1502	NUM
ftr-380	1166	43	-	-	SYM
ftr-380	1166	44	32	32	NUM
ftr-380	1166	45	,	,	PUNCT
ftr-380	1166	46	excluding	exclude	VERB
ftr-380	1166	47	adjustments	adjustment	NOUN
ftr-380	1166	48	for	for	ADP
ftr-380	1166	49	distributions	distribution	NOUN
ftr-380	1166	50	under	under	ADP
ftr-380	1166	51	§	§	PROPN
ftr-380	1166	52	1.1502	1.1502	NUM
ftr-380	1166	53	-	-	SYM
ftr-380	1166	54	32(b)(2)(iv	32(b)(2)(iv	NUM
ftr-380	1166	55	)	)	PUNCT
ftr-380	1166	56	.	.	PUNCT
ftr-380	1167	1	[	[	X
ftr-380	1167	2	vol	vol	NOUN
ftr-380	1167	3	.	.	PUNCT
ftr-380	1167	4	8	8	NUM
ftr-380	1167	5	:	:	PUNCT
ftr-380	1167	6	si	si	PROPN
ftr-380	1167	7	recent	recent	ADJ
ftr-380	1167	8	developments	development	NOUN
ftr-380	1167	9	in	in	ADP
ftr-380	1167	10	federal	federal	ADJ
ftr-380	1167	11	income	income	NOUN
ftr-380	1167	12	taxation	taxation	PROPN
ftr-380	1167	13	b.	b.	PROPN
ftr-380	1167	14	regulations	regulation	NOUN
ftr-380	1167	15	are	be	AUX
ftr-380	1167	16	now	now	ADV
ftr-380	1167	17	final	final	ADJ
ftr-380	1167	18	.	.	PUNCT
ftr-380	1168	1	t.d	t.d	PROPN
ftr-380	1168	2	.	.	PROPN
ftr-380	1168	3	9187	9187	NUM
ftr-380	1168	4	,	,	PUNCT
ftr-380	1168	5	loss	loss	NOUN
ftr-380	1168	6	limitation	limitation	NOUN
ftr-380	1168	7	rules	rule	NOUN
ftr-380	1168	8	,	,	PUNCT
ftr-380	1168	9	70	70	NUM
ftr-380	1168	10	f.r	f.r	PROPN
ftr-380	1168	11	.	.	PROPN
ftr-380	1168	12	10319	10319	NUM
ftr-380	1168	13	(	(	PUNCT
ftr-380	1168	14	3/3/05	3/3/05	NUM
ftr-380	1168	15	)	)	PUNCT
ftr-380	1168	16	.	.	PUNCT
ftr-380	1169	1	these	these	DET
ftr-380	1169	2	final	final	ADJ
ftr-380	1169	3	regulations	regulation	NOUN
ftr-380	1169	4	under	under	ADP
ftr-380	1169	5	§	§	PROPN
ftr-380	1169	6	§	§	PROPN
ftr-380	1169	7	337(d	337(d	PROPN
ftr-380	1169	8	)	)	PUNCT
ftr-380	1169	9	and	and	CCONJ
ftr-380	1169	10	1502	1502	NUM
ftr-380	1169	11	follow	follow	VERB
ftr-380	1169	12	the	the	DET
ftr-380	1169	13	rules	rule	NOUN
ftr-380	1169	14	described	describe	VERB
ftr-380	1169	15	in	in	ADP
ftr-380	1169	16	notice	notice	NOUN
ftr-380	1169	17	2004	2004	NUM
ftr-380	1169	18	-	-	SYM
ftr-380	1169	19	58	58	NUM
ftr-380	1169	20	.	.	PUNCT
ftr-380	1170	1	f.	f.	PROPN
ftr-380	1170	2	reorganizations	reorganization	NOUN
ftr-380	1170	3	1	1	NUM
ftr-380	1170	4	.	.	X
ftr-380	1171	1	coi	coi	NOUN
ftr-380	1171	2	and	and	CCONJ
ftr-380	1171	3	cobe	cobe	PROPN
ftr-380	1171	4	are	be	AUX
ftr-380	1171	5	not	not	PART
ftr-380	1171	6	required	require	VERB
ftr-380	1171	7	for	for	ADP
ftr-380	1171	8	e	e	PROPN
ftr-380	1171	9	and	and	CCONJ
ftr-380	1171	10	f	f	PROPN
ftr-380	1171	11	reorganizations	reorganization	NOUN
ftr-380	1171	12	.	.	PUNCT
ftr-380	1172	1	reg-106889	reg-106889	ADJ
ftr-380	1172	2	-	-	PUNCT
ftr-380	1172	3	04	04	NUM
ftr-380	1172	4	,	,	PUNCT
ftr-380	1172	5	reorganizations	reorganization	NOUN
ftr-380	1172	6	under	under	ADP
ftr-380	1172	7	section	section	NOUN
ftr-380	1172	8	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-380	1172	9	)	)	PUNCT
ftr-380	1172	10	or	or	CCONJ
ftr-380	1172	11	(	(	PUNCT
ftr-380	1172	12	f	f	X
ftr-380	1172	13	)	)	PUNCT
ftr-380	1172	14	,	,	PUNCT
ftr-380	1172	15	69	69	NUM
ftr-380	1172	16	f.r	f.r	NOUN
ftr-380	1172	17	.	.	PROPN
ftr-380	1172	18	49836	49836	NUM
ftr-380	1172	19	(	(	PUNCT
ftr-380	1172	20	8/12/04	8/12/04	NUM
ftr-380	1172	21	)	)	PUNCT
ftr-380	1172	22	.	.	PUNCT
ftr-380	1173	1	these	these	DET
ftr-380	1173	2	proposed	propose	VERB
ftr-380	1173	3	regulations	regulation	NOUN
ftr-380	1173	4	would	would	AUX
ftr-380	1173	5	amend	amend	VERB
ftr-380	1173	6	reg	reg	NOUN
ftr-380	1173	7	.	.	PUNCT
ftr-380	1174	1	§	§	PROPN
ftr-380	1174	2	1.368	1.368	NUM
ftr-380	1174	3	-	-	SYM
ftr-380	1174	4	1(b	1(b	NUM
ftr-380	1174	5	)	)	PUNCT
ftr-380	1174	6	to	to	PART
ftr-380	1174	7	provide	provide	VERB
ftr-380	1174	8	that	that	SCONJ
ftr-380	1174	9	a	a	DET
ftr-380	1174	10	continuity	continuity	NOUN
ftr-380	1174	11	of	of	ADP
ftr-380	1174	12	interest	interest	NOUN
ftr-380	1174	13	and	and	CCONJ
ftr-380	1174	14	a	a	DET
ftr-380	1174	15	continuity	continuity	NOUN
ftr-380	1174	16	of	of	ADP
ftr-380	1174	17	business	business	NOUN
ftr-380	1174	18	enterprise	enterprise	NOUN
ftr-380	1174	19	are	be	AUX
ftr-380	1174	20	not	not	PART
ftr-380	1174	21	required	require	VERB
ftr-380	1174	22	for	for	ADP
ftr-380	1174	23	a	a	DET
ftr-380	1174	24	transaction	transaction	NOUN
ftr-380	1174	25	to	to	PART
ftr-380	1174	26	qualify	qualify	VERB
ftr-380	1174	27	as	as	ADP
ftr-380	1174	28	a	a	DET
ftr-380	1174	29	reorganization	reorganization	NOUN
ftr-380	1174	30	under	under	ADP
ftr-380	1174	31	§	§	PROPN
ftr-380	1174	32	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-380	1174	33	)	)	PUNCT
ftr-380	1174	34	[	[	X
ftr-380	1174	35	recapitalization	recapitalization	NOUN
ftr-380	1174	36	]	]	PUNCT
ftr-380	1174	37	or	or	CCONJ
ftr-380	1174	38	(	(	PUNCT
ftr-380	1174	39	f	f	X
ftr-380	1174	40	)	)	PUNCT
ftr-380	1175	1	[	[	X
ftr-380	1175	2	mere	mere	ADJ
ftr-380	1175	3	change	change	NOUN
ftr-380	1175	4	in	in	ADP
ftr-380	1175	5	form	form	NOUN
ftr-380	1175	6	]	]	PUNCT
ftr-380	1175	7	.	.	PUNCT
ftr-380	1176	1	they	they	PRON
ftr-380	1176	2	also	also	ADV
ftr-380	1176	3	provide	provide	VERB
ftr-380	1176	4	comprehensive	comprehensive	ADJ
ftr-380	1176	5	definitions	definition	NOUN
ftr-380	1176	6	of	of	ADP
ftr-380	1176	7	e	e	PROPN
ftr-380	1176	8	and	and	CCONJ
ftr-380	1176	9	f	f	PROPN
ftr-380	1176	10	reorganizations	reorganization	NOUN
ftr-380	1176	11	.	.	PUNCT
ftr-380	1177	1	a.	a.	NOUN
ftr-380	1177	2	now	now	ADV
ftr-380	1177	3	final	final	ADJ
ftr-380	1177	4	.	.	PUNCT
ftr-380	1178	1	t.d	t.d	PROPN
ftr-380	1178	2	.	.	PROPN
ftr-380	1178	3	9182	9182	NUM
ftr-380	1178	4	,	,	PUNCT
ftr-380	1178	5	reorganizations	reorganization	NOUN
ftr-380	1178	6	under	under	ADP
ftr-380	1178	7	section	section	NOUN
ftr-380	1178	8	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-380	1178	9	)	)	PUNCT
ftr-380	1178	10	and	and	CCONJ
ftr-380	1178	11	section	section	NOUN
ftr-380	1178	12	368(a)(1)(f	368(a)(1)(f	NUM
ftr-380	1178	13	)	)	PUNCT
ftr-380	1178	14	,	,	PUNCT
ftr-380	1178	15	70	70	NUM
ftr-380	1178	16	f.r	f.r	PROPN
ftr-380	1178	17	.	.	PROPN
ftr-380	1178	18	9219	9219	NUM
ftr-380	1178	19	(	(	PUNCT
ftr-380	1178	20	2/25/05	2/25/05	NUM
ftr-380	1178	21	)	)	PUNCT
ftr-380	1178	22	.	.	PUNCT
ftr-380	1179	1	these	these	DET
ftr-380	1179	2	final	final	ADJ
ftr-380	1179	3	regulations	regulation	NOUN
ftr-380	1179	4	promulgated	promulgate	VERB
ftr-380	1179	5	reg	reg	NOUN
ftr-380	1179	6	.	.	PUNCT
ftr-380	1180	1	§	§	PROPN
ftr-380	1180	2	1.368	1.368	NUM
ftr-380	1180	3	-	-	SYM
ftr-380	1180	4	2(m	2(m	NUM
ftr-380	1180	5	)	)	PUNCT
ftr-380	1180	6	,	,	PUNCT
ftr-380	1180	7	comprehensively	comprehensively	ADV
ftr-380	1180	8	dealing	deal	VERB
ftr-380	1180	9	with	with	ADP
ftr-380	1180	10	the	the	DET
ftr-380	1180	11	definition	definition	NOUN
ftr-380	1180	12	of	of	ADP
ftr-380	1180	13	a	a	DET
ftr-380	1180	14	reorganization	reorganization	NOUN
ftr-380	1180	15	under	under	ADP
ftr-380	1180	16	§	§	PROPN
ftr-380	1180	17	368(a)(1)(f	368(a)(1)(f	NUM
ftr-380	1180	18	)	)	PUNCT
ftr-380	1180	19	.	.	PUNCT
ftr-380	1181	1	these	these	DET
ftr-380	1181	2	regulations	regulation	NOUN
ftr-380	1181	3	had	have	AUX
ftr-380	1181	4	been	be	AUX
ftr-380	1181	5	issued	issue	VERB
ftr-380	1181	6	in	in	ADP
ftr-380	1181	7	identical	identical	ADJ
ftr-380	1181	8	proposed	propose	VERB
ftr-380	1181	9	form	form	NOUN
ftr-380	1181	10	in	in	ADP
ftr-380	1181	11	2004	2004	NUM
ftr-380	1181	12	.	.	PUNCT
ftr-380	1182	1	2	2	X
ftr-380	1182	2	.	.	X
ftr-380	1182	3	net	net	ADJ
ftr-380	1182	4	value	value	NOUN
ftr-380	1182	5	requirement	requirement	NOUN
ftr-380	1182	6	in	in	ADP
ftr-380	1182	7	reorganizations	reorganization	NOUN
ftr-380	1182	8	.	.	PUNCT
ftr-380	1183	1	see	see	VERB
ftr-380	1183	2	vi.c	vi.c	NOUN
ftr-380	1183	3	.	.	PUNCT
ftr-380	1183	4	,	,	PUNCT
ftr-380	1183	5	above	above	ADV
ftr-380	1183	6	.	.	PUNCT
ftr-380	1184	1	3	3	X
ftr-380	1184	2	.	.	X
ftr-380	1184	3	sale	sale	NOUN
ftr-380	1184	4	vs.	vs.	ADP
ftr-380	1184	5	reorganization	reorganization	NOUN
ftr-380	1184	6	?	?	PUNCT
ftr-380	1185	1	tribune	tribune	PROPN
ftr-380	1185	2	company	company	PROPN
ftr-380	1185	3	v.	v.	PROPN
ftr-380	1185	4	commissioner	commissioner	PROPN
ftr-380	1185	5	,	,	PUNCT
ftr-380	1185	6	125	125	NUM
ftr-380	1185	7	t.c	t.c	PROPN
ftr-380	1185	8	.	.	PROPN
ftr-380	1185	9	110	110	NUM
ftr-380	1185	10	(	(	PUNCT
ftr-380	1185	11	9/27/05	9/27/05	NUM
ftr-380	1185	12	)	)	PUNCT
ftr-380	1185	13	,	,	PUNCT
ftr-380	1185	14	as	as	SCONJ
ftr-380	1185	15	amended	amend	VERB
ftr-380	1185	16	,	,	PUNCT
ftr-380	1185	17	(	(	PUNCT
ftr-380	1185	18	10/13/05	10/13/05	NUM
ftr-380	1185	19	)	)	PUNCT
ftr-380	1185	20	.	.	PUNCT
ftr-380	1186	1	in	in	ADP
ftr-380	1186	2	this	this	DET
ftr-380	1186	3	attempted	attempt	VERB
ftr-380	1186	4	reverse	reverse	ADJ
ftr-380	1186	5	triangular	triangular	NOUN
ftr-380	1186	6	merger	merger	NOUN
ftr-380	1186	7	,	,	PUNCT
ftr-380	1186	8	taxpayer	taxpayer	NOUN
ftr-380	1186	9	's	's	PART
ftr-380	1186	10	predecessor	predecessor	NOUN
ftr-380	1186	11	,	,	PUNCT
ftr-380	1186	12	the	the	DET
ftr-380	1186	13	times	times	PROPN
ftr-380	1186	14	mirror	mirror	PROPN
ftr-380	1186	15	co.	co.	PROPN
ftr-380	1186	16	(	(	PUNCT
ftr-380	1186	17	"	"	PUNCT
ftr-380	1186	18	tm	tm	NOUN
ftr-380	1186	19	"	"	PUNCT
ftr-380	1186	20	)	)	PUNCT
ftr-380	1186	21	wanted	want	VERB
ftr-380	1186	22	to	to	PART
ftr-380	1186	23	divest	divest	VERB
ftr-380	1186	24	its	its	PRON
ftr-380	1186	25	low	low	ADJ
ftr-380	1186	26	-	-	PUNCT
ftr-380	1186	27	basis	basis	NOUN
ftr-380	1186	28	matthew	matthew	PROPN
ftr-380	1186	29	bender	bender	PROPN
ftr-380	1186	30	subsidiary	subsidiary	NOUN
ftr-380	1186	31	(	(	PUNCT
ftr-380	1186	32	"	"	PUNCT
ftr-380	1186	33	mb	mb	ADJ
ftr-380	1186	34	"	"	PUNCT
ftr-380	1186	35	)	)	PUNCT
ftr-380	1186	36	.	.	PUNCT
ftr-380	1187	1	tm	tm	PROPN
ftr-380	1187	2	was	be	AUX
ftr-380	1187	3	represented	represent	VERB
ftr-380	1187	4	by	by	ADP
ftr-380	1187	5	e&y	e&y	PROPN
ftr-380	1187	6	,	,	PUNCT
ftr-380	1187	7	gibson	gibson	PROPN
ftr-380	1187	8	,	,	PUNCT
ftr-380	1187	9	dunn	dunn	PROPN
ftr-380	1187	10	&	&	CCONJ
ftr-380	1187	11	crutcher	crutcher	PROPN
ftr-380	1187	12	,	,	PUNCT
ftr-380	1187	13	and	and	CCONJ
ftr-380	1187	14	goldman	goldman	PROPN
ftr-380	1187	15	sachs	sachs	PROPN
ftr-380	1187	16	.	.	PUNCT
ftr-380	1188	1	reed	reed	PROPN
ftr-380	1188	2	elsevier	elsevier	PROPN
ftr-380	1188	3	(	(	PUNCT
ftr-380	1188	4	"	"	PUNCT
ftr-380	1188	5	reed	reed	NOUN
ftr-380	1188	6	"	"	PUNCT
ftr-380	1188	7	)	)	PUNCT
ftr-380	1188	8	was	be	AUX
ftr-380	1188	9	interested	interested	ADJ
ftr-380	1188	10	in	in	ADP
ftr-380	1188	11	acquiring	acquire	VERB
ftr-380	1188	12	mb	mb	ADV
ftr-380	1188	13	and	and	CCONJ
ftr-380	1188	14	was	be	AUX
ftr-380	1188	15	willing	willing	ADJ
ftr-380	1188	16	to	to	PART
ftr-380	1188	17	pay	pay	VERB
ftr-380	1188	18	$	$	SYM
ftr-380	1188	19	1.375	1.375	NUM
ftr-380	1188	20	billion	billion	NUM
ftr-380	1188	21	to	to	PART
ftr-380	1188	22	make	make	VERB
ftr-380	1188	23	the	the	DET
ftr-380	1188	24	acquisition	acquisition	NOUN
ftr-380	1188	25	.	.	PUNCT
ftr-380	1189	1	reed	reed	NOUN
ftr-380	1189	2	was	be	AUX
ftr-380	1189	3	represented	represent	VERB
ftr-380	1189	4	by	by	ADP
ftr-380	1189	5	price	price	NOUN
ftr-380	1189	6	waterhouse	waterhouse	NOUN
ftr-380	1189	7	.	.	PUNCT
ftr-380	1190	1	in	in	ADP
ftr-380	1190	2	the	the	DET
ftr-380	1190	3	transaction	transaction	NOUN
ftr-380	1190	4	,	,	PUNCT
ftr-380	1190	5	reed	reed	NOUN
ftr-380	1190	6	subsidiaries	subsidiary	NOUN
ftr-380	1190	7	organized	organize	VERB
ftr-380	1190	8	a	a	DET
ftr-380	1190	9	special	special	ADJ
ftr-380	1190	10	-	-	PUNCT
ftr-380	1190	11	purpose	purpose	NOUN
ftr-380	1190	12	corporation	corporation	NOUN
ftr-380	1190	13	,	,	PUNCT
ftr-380	1190	14	mb	mb	ADP
ftr-380	1190	15	parent	parent	NOUN
ftr-380	1190	16	,	,	PUNCT
ftr-380	1190	17	and	and	CCONJ
ftr-380	1190	18	held	hold	VERB
ftr-380	1190	19	relatively	relatively	ADV
ftr-380	1190	20	low	low	ADJ
ftr-380	1190	21	value	value	NOUN
ftr-380	1190	22	,	,	PUNCT
ftr-380	1190	23	nonparticipating	nonparticipate	VERB
ftr-380	1190	24	preferred	preferred	ADJ
ftr-380	1190	25	stock	stock	NOUN
ftr-380	1190	26	with	with	ADP
ftr-380	1190	27	80	80	NUM
ftr-380	1190	28	percent	percent	NOUN
ftr-380	1190	29	control	control	NOUN
ftr-380	1190	30	.	.	PUNCT
ftr-380	1191	1	mb	mb	ADP
ftr-380	1191	2	parent	parent	NOUN
ftr-380	1191	3	,	,	PUNCT
ftr-380	1191	4	in	in	ADP
ftr-380	1191	5	turn	turn	NOUN
ftr-380	1191	6	owns	own	VERB
ftr-380	1191	7	preferred	preferred	ADJ
ftr-380	1191	8	stock	stock	NOUN
ftr-380	1191	9	and	and	CCONJ
ftr-380	1191	10	nonvoting	nonvoting	ADJ
ftr-380	1191	11	common	common	ADJ
ftr-380	1191	12	stock	stock	NOUN
ftr-380	1191	13	in	in	ADP
ftr-380	1191	14	an	an	DET
ftr-380	1191	15	acquisition	acquisition	NOUN
ftr-380	1191	16	subsidiary	subsidiary	NOUN
ftr-380	1191	17	that	that	PRON
ftr-380	1191	18	will	will	AUX
ftr-380	1191	19	merge	merge	VERB
ftr-380	1191	20	with	with	ADP
ftr-380	1191	21	mb	mb	NOUN
ftr-380	1191	22	,	,	PUNCT
ftr-380	1191	23	as	as	ADV
ftr-380	1191	24	well	well	ADV
ftr-380	1191	25	as	as	ADP
ftr-380	1191	26	a	a	DET
ftr-380	1191	27	nonvoting	nonvoting	ADJ
ftr-380	1191	28	interest	interest	NOUN
ftr-380	1191	29	in	in	ADP
ftr-380	1191	30	a	a	DET
ftr-380	1191	31	single	single	ADJ
ftr-380	1191	32	member	member	NOUN
ftr-380	1191	33	llc	llc	NOUN
ftr-380	1191	34	that	that	PRON
ftr-380	1191	35	holds	hold	VERB
ftr-380	1191	36	the	the	DET
ftr-380	1191	37	$	$	SYM
ftr-380	1191	38	1.375	1.375	NUM
ftr-380	1191	39	billion	billion	NUM
ftr-380	1191	40	of	of	ADP
ftr-380	1191	41	cash	cash	NOUN
ftr-380	1191	42	.	.	PUNCT
ftr-380	1192	1	as	as	ADP
ftr-380	1192	2	a	a	DET
ftr-380	1192	3	result	result	NOUN
ftr-380	1192	4	of	of	ADP
ftr-380	1192	5	the	the	DET
ftr-380	1192	6	merger	merger	NOUN
ftr-380	1192	7	of	of	ADP
ftr-380	1192	8	mb	mb	NOUN
ftr-380	1192	9	into	into	ADP
ftr-380	1192	10	the	the	DET
ftr-380	1192	11	acquisition	acquisition	NOUN
ftr-380	1192	12	subsidiary	subsidiary	NOUN
ftr-380	1192	13	,	,	PUNCT
ftr-380	1192	14	tm	tm	PROPN
ftr-380	1192	15	will	will	AUX
ftr-380	1192	16	own	own	VERB
ftr-380	1192	17	all	all	DET
ftr-380	1192	18	the	the	DET
ftr-380	1192	19	common	common	ADJ
ftr-380	1192	20	stock	stock	NOUN
ftr-380	1192	21	and	and	CCONJ
ftr-380	1192	22	the	the	DET
ftr-380	1192	23	remaining	remain	VERB
ftr-380	1192	24	20	20	NUM
ftr-380	1192	25	percent	percent	NOUN
ftr-380	1192	26	voting	voting	NOUN
ftr-380	1192	27	power	power	NOUN
ftr-380	1192	28	of	of	ADP
ftr-380	1192	29	mb	mb	PROPN
ftr-380	1192	30	parent	parent	NOUN
ftr-380	1192	31	.	.	PUNCT
ftr-380	1193	1	even	even	ADV
ftr-380	1193	2	though	though	ADV
ftr-380	1193	3	,	,	PUNCT
ftr-380	1193	4	tm	tm	PROPN
ftr-380	1193	5	will	will	AUX
ftr-380	1193	6	not	not	PART
ftr-380	1193	7	have	have	AUX
ftr-380	1193	8	voting	vote	VERB
ftr-380	1193	9	control	control	NOUN
ftr-380	1193	10	over	over	ADP
ftr-380	1193	11	mb	mb	ADP
ftr-380	1193	12	parent	parent	NOUN
ftr-380	1193	13	,	,	PUNCT
ftr-380	1193	14	it	it	PRON
ftr-380	1193	15	will	will	AUX
ftr-380	1193	16	control	control	VERB
ftr-380	1193	17	the	the	DET
ftr-380	1193	18	llc	llc	NOUN
ftr-380	1193	19	by	by	ADP
ftr-380	1193	20	virtue	virtue	NOUN
ftr-380	1193	21	of	of	ADP
ftr-380	1193	22	being	be	AUX
ftr-380	1193	23	the	the	DET
ftr-380	1193	24	sole	sole	ADJ
ftr-380	1193	25	(	(	PUNCT
ftr-380	1193	26	nonequity	nonequity	NOUN
ftr-380	1193	27	)	)	PUNCT
ftr-380	1193	28	manager	manager	NOUN
ftr-380	1193	29	of	of	ADP
ftr-380	1193	30	the	the	DET
ftr-380	1193	31	llc	llc	PROPN
ftr-380	1193	32	.	.	PUNCT
ftr-380	1194	1	*	*	PUNCT
ftr-380	1194	2	the	the	DET
ftr-380	1194	3	plan	plan	NOUN
ftr-380	1194	4	was	be	AUX
ftr-380	1194	5	for	for	ADP
ftr-380	1194	6	the	the	DET
ftr-380	1194	7	merger	merger	NOUN
ftr-380	1194	8	of	of	ADP
ftr-380	1194	9	mb	mb	NOUN
ftr-380	1194	10	into	into	ADP
ftr-380	1194	11	the	the	DET
ftr-380	1194	12	acquisition	acquisition	NOUN
ftr-380	1194	13	subsidiary	subsidiary	NOUN
ftr-380	1194	14	in	in	ADP
ftr-380	1194	15	exchange	exchange	NOUN
ftr-380	1194	16	for	for	ADP
ftr-380	1194	17	mb	mb	ADP
ftr-380	1194	18	parent	parent	NOUN
ftr-380	1194	19	common	common	ADJ
ftr-380	1194	20	and	and	CCONJ
ftr-380	1194	21	2006	2006	NUM
ftr-380	1194	22	]	]	X
ftr-380	1194	23	florida	florida	PROPN
ftr-380	1194	24	tax	tax	PROPN
ftr-380	1194	25	review	review	NOUN
ftr-380	1194	26	preferred	prefer	VERB
ftr-380	1194	27	stock	stock	NOUN
ftr-380	1194	28	to	to	PART
ftr-380	1194	29	qualify	qualify	VERB
ftr-380	1194	30	as	as	ADP
ftr-380	1194	31	a	a	DET
ftr-380	1194	32	tax	tax	NOUN
ftr-380	1194	33	free	free	ADJ
ftr-380	1194	34	reverse	reverse	ADJ
ftr-380	1194	35	subsidiary	subsidiary	NOUN
ftr-380	1194	36	merger	merger	NOUN
ftr-380	1194	37	,	,	PUNCT
ftr-380	1194	38	even	even	ADV
ftr-380	1194	39	though	though	SCONJ
ftr-380	1194	40	the	the	DET
ftr-380	1194	41	stock	stock	NOUN
ftr-380	1194	42	received	receive	VERB
ftr-380	1194	43	does	do	AUX
ftr-380	1194	44	not	not	PART
ftr-380	1194	45	carry	carry	VERB
ftr-380	1194	46	with	with	ADP
ftr-380	1194	47	it	it	PRON
ftr-380	1194	48	voting	vote	VERB
ftr-380	1194	49	control	control	NOUN
ftr-380	1194	50	.	.	PUNCT
ftr-380	1195	1	at	at	ADP
ftr-380	1195	2	some	some	DET
ftr-380	1195	3	later	later	ADJ
ftr-380	1195	4	date	date	NOUN
ftr-380	1195	5	,	,	PUNCT
ftr-380	1195	6	by	by	ADP
ftr-380	1195	7	mutual	mutual	ADJ
ftr-380	1195	8	agreement	agreement	NOUN
ftr-380	1195	9	,	,	PUNCT
ftr-380	1195	10	the	the	DET
ftr-380	1195	11	mb	mb	NOUN
ftr-380	1195	12	and	and	CCONJ
ftr-380	1195	13	mb	mb	ADP
ftr-380	1195	14	parent	parent	NOUN
ftr-380	1195	15	preferred	preferred	ADJ
ftr-380	1195	16	stock	stock	NOUN
ftr-380	1195	17	could	could	AUX
ftr-380	1195	18	be	be	AUX
ftr-380	1195	19	redeemed	redeem	VERB
ftr-380	1195	20	at	at	ADP
ftr-380	1195	21	face	face	NOUN
ftr-380	1195	22	value	value	NOUN
ftr-380	1195	23	and	and	CCONJ
ftr-380	1195	24	the	the	DET
ftr-380	1195	25	nonvoting	nonvoting	ADJ
ftr-380	1195	26	common	common	NOUN
ftr-380	1195	27	could	could	AUX
ftr-380	1195	28	be	be	AUX
ftr-380	1195	29	redeemed	redeem	VERB
ftr-380	1195	30	at	at	ADP
ftr-380	1195	31	a	a	DET
ftr-380	1195	32	formula	formula	NOUN
ftr-380	1195	33	price	price	NOUN
ftr-380	1195	34	,	,	PUNCT
ftr-380	1195	35	which	which	PRON
ftr-380	1195	36	would	would	AUX
ftr-380	1195	37	leave	leave	VERB
ftr-380	1195	38	reed	reed	NOUN
ftr-380	1195	39	as	as	ADP
ftr-380	1195	40	the	the	DET
ftr-380	1195	41	sole	sole	ADJ
ftr-380	1195	42	owner	owner	NOUN
ftr-380	1195	43	of	of	ADP
ftr-380	1195	44	mb	mb	PROPN
ftr-380	1195	45	and	and	CCONJ
ftr-380	1195	46	tm	tm	NOUN
ftr-380	1195	47	as	as	ADP
ftr-380	1195	48	the	the	DET
ftr-380	1195	49	sole	sole	ADJ
ftr-380	1195	50	owner	owner	NOUN
ftr-380	1195	51	of	of	ADP
ftr-380	1195	52	mb	mb	PROPN
ftr-380	1195	53	parent	parent	NOUN
ftr-380	1195	54	,	,	PUNCT
ftr-380	1195	55	with	with	ADP
ftr-380	1195	56	the	the	DET
ftr-380	1195	57	ability	ability	NOUN
ftr-380	1195	58	to	to	PART
ftr-380	1195	59	liquidate	liquidate	VERB
ftr-380	1195	60	mb	mb	ADP
ftr-380	1195	61	parent	parent	NOUN
ftr-380	1195	62	and	and	CCONJ
ftr-380	1195	63	the	the	DET
ftr-380	1195	64	llc	llc	NOUN
ftr-380	1195	65	without	without	ADP
ftr-380	1195	66	a	a	DET
ftr-380	1195	67	tax	tax	NOUN
ftr-380	1195	68	cost	cost	NOUN
ftr-380	1195	69	.	.	PUNCT
ftr-380	1196	1	the	the	DET
ftr-380	1196	2	tax	tax	NOUN
ftr-380	1196	3	court	court	NOUN
ftr-380	1196	4	(	(	PUNCT
ftr-380	1196	5	judge	judge	PROPN
ftr-380	1196	6	cohen	cohen	PROPN
ftr-380	1196	7	)	)	PUNCT
ftr-380	1196	8	held	hold	VERB
ftr-380	1196	9	that	that	SCONJ
ftr-380	1196	10	tm	tm	PROPN
ftr-380	1196	11	received	receive	VERB
ftr-380	1196	12	both	both	DET
ftr-380	1196	13	common	common	ADJ
ftr-380	1196	14	stock	stock	NOUN
ftr-380	1196	15	in	in	ADP
ftr-380	1196	16	mb	mb	ADP
ftr-380	1196	17	parent	parent	NOUN
ftr-380	1196	18	and	and	CCONJ
ftr-380	1196	19	the	the	DET
ftr-380	1196	20	management	management	NOUN
ftr-380	1196	21	authority	authority	NOUN
ftr-380	1196	22	over	over	ADP
ftr-380	1196	23	the	the	DET
ftr-380	1196	24	llc	llc	PROPN
ftr-380	1196	25	,	,	PUNCT
ftr-380	1196	26	which	which	PRON
ftr-380	1196	27	had	have	VERB
ftr-380	1196	28	to	to	PART
ftr-380	1196	29	be	be	AUX
ftr-380	1196	30	valued	value	VERB
ftr-380	1196	31	separately	separately	ADV
ftr-380	1196	32	.	.	PUNCT
ftr-380	1197	1	inasmuch	inasmuch	ADJ
ftr-380	1197	2	as	as	SCONJ
ftr-380	1197	3	the	the	DET
ftr-380	1197	4	mb	mb	PROPN
ftr-380	1197	5	parent	parent	NOUN
ftr-380	1197	6	common	common	ADJ
ftr-380	1197	7	stock	stock	NOUN
ftr-380	1197	8	lacked	lack	VERB
ftr-380	1197	9	control	control	NOUN
ftr-380	1197	10	over	over	ADP
ftr-380	1197	11	any	any	DET
ftr-380	1197	12	assets	asset	NOUN
ftr-380	1197	13	,	,	PUNCT
ftr-380	1197	14	it	it	PRON
ftr-380	1197	15	was	be	AUX
ftr-380	1197	16	worth	worth	ADJ
ftr-380	1197	17	far	far	ADV
ftr-380	1197	18	less	less	ADJ
ftr-380	1197	19	than	than	ADP
ftr-380	1197	20	$	$	SYM
ftr-380	1197	21	1.1	1.1	NUM
ftr-380	1197	22	billion	billion	NUM
ftr-380	1197	23	[	[	SYM
ftr-380	1197	24	80	80	NUM
ftr-380	1197	25	percent	percent	NOUN
ftr-380	1197	26	of	of	ADP
ftr-380	1197	27	$	$	SYM
ftr-380	1197	28	1.375	1.375	NUM
ftr-380	1197	29	billion	billion	NUM
ftr-380	1197	30	]	]	PUNCT
ftr-380	1197	31	,	,	PUNCT
ftr-380	1197	32	and	and	CCONJ
ftr-380	1197	33	the	the	DET
ftr-380	1197	34	transaction	transaction	NOUN
ftr-380	1197	35	failed	fail	VERB
ftr-380	1197	36	to	to	PART
ftr-380	1197	37	qualify	qualify	VERB
ftr-380	1197	38	as	as	ADP
ftr-380	1197	39	a	a	DET
ftr-380	1197	40	reorganization	reorganization	NOUN
ftr-380	1197	41	under	under	ADP
ftr-380	1197	42	§	§	PROPN
ftr-380	1197	43	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-380	1197	44	)	)	PUNCT
ftr-380	1197	45	.	.	PUNCT
ftr-380	1198	1	moreover	moreover	ADV
ftr-380	1198	2	,	,	PUNCT
ftr-380	1198	3	it	it	PRON
ftr-380	1198	4	did	do	AUX
ftr-380	1198	5	not	not	PART
ftr-380	1198	6	qualify	qualify	VERB
ftr-380	1198	7	as	as	ADP
ftr-380	1198	8	a	a	DET
ftr-380	1198	9	"	"	PUNCT
ftr-380	1198	10	b	b	NOUN
ftr-380	1198	11	"	"	PUNCT
ftr-380	1198	12	reorganization	reorganization	NOUN
ftr-380	1198	13	because	because	SCONJ
ftr-380	1198	14	tm	tm	PROPN
ftr-380	1198	15	received	receive	VERB
ftr-380	1198	16	consideration	consideration	NOUN
ftr-380	1198	17	other	other	ADJ
ftr-380	1198	18	than	than	ADP
ftr-380	1198	19	stock	stock	NOUN
ftr-380	1198	20	,	,	PUNCT
ftr-380	1198	21	i.e.	i.e.	X
ftr-380	1198	22	,	,	PUNCT
ftr-380	1198	23	the	the	DET
ftr-380	1198	24	management	management	NOUN
ftr-380	1198	25	authority	authority	NOUN
ftr-380	1198	26	over	over	ADP
ftr-380	1198	27	the	the	DET
ftr-380	1198	28	llc	llc	PROPN
ftr-380	1198	29	.	.	PUNCT
ftr-380	1199	1	judge	judge	PROPN
ftr-380	1199	2	cohen	cohen	PROPN
ftr-380	1199	3	based	base	VERB
ftr-380	1199	4	her	her	PRON
ftr-380	1199	5	conclusion	conclusion	NOUN
ftr-380	1199	6	on	on	ADP
ftr-380	1199	7	the	the	DET
ftr-380	1199	8	facts	fact	NOUN
ftr-380	1199	9	that	that	SCONJ
ftr-380	1199	10	tm	tm	PROPN
ftr-380	1199	11	intended	intend	VERB
ftr-380	1199	12	a	a	DET
ftr-380	1199	13	sale	sale	NOUN
ftr-380	1199	14	and	and	CCONJ
ftr-380	1199	15	that	that	SCONJ
ftr-380	1199	16	mb	mb	PROPN
ftr-380	1199	17	parent	parent	NOUN
ftr-380	1199	18	serves	serve	VERB
ftr-380	1199	19	no	no	DET
ftr-380	1199	20	purpose	purpose	NOUN
ftr-380	1199	21	and	and	CCONJ
ftr-380	1199	22	performs	perform	VERB
ftr-380	1199	23	no	no	DET
ftr-380	1199	24	function	function	NOUN
ftr-380	1199	25	apart	apart	ADV
ftr-380	1199	26	from	from	ADP
ftr-380	1199	27	tm	tm	PROPN
ftr-380	1199	28	's	's	PART
ftr-380	1199	29	attempt	attempt	NOUN
ftr-380	1199	30	to	to	PART
ftr-380	1199	31	secure	secure	VERB
ftr-380	1199	32	the	the	DET
ftr-380	1199	33	desired	desire	VERB
ftr-380	1199	34	tax	tax	NOUN
ftr-380	1199	35	consequences	consequence	NOUN
ftr-380	1199	36	.	.	PUNCT
ftr-380	1200	1	4	4	X
ftr-380	1200	2	.	.	X
ftr-380	1200	3	when	when	SCONJ
ftr-380	1200	4	to	to	PART
ftr-380	1200	5	measure	measure	VERB
ftr-380	1200	6	the	the	DET
ftr-380	1200	7	value	value	NOUN
ftr-380	1200	8	of	of	ADP
ftr-380	1200	9	consideration	consideration	NOUN
ftr-380	1200	10	to	to	PART
ftr-380	1200	11	determine	determine	VERB
ftr-380	1200	12	whether	whether	SCONJ
ftr-380	1200	13	continuity	continuity	NOUN
ftr-380	1200	14	of	of	ADP
ftr-380	1200	15	interest	interest	NOUN
ftr-380	1200	16	exists	exist	VERB
ftr-380	1200	17	.	.	PUNCT
ftr-380	1201	1	t.d	t.d	PROPN
ftr-380	1201	2	.	.	PROPN
ftr-380	1201	3	9225	9225	NUM
ftr-380	1201	4	,	,	PUNCT
ftr-380	1201	5	corporate	corporate	ADJ
ftr-380	1201	6	reorganizations	reorganization	NOUN
ftr-380	1201	7	;	;	PUNCT
ftr-380	1201	8	guidance	guidance	NOUN
ftr-380	1201	9	on	on	ADP
ftr-380	1201	10	the	the	DET
ftr-380	1201	11	measurement	measurement	NOUN
ftr-380	1201	12	of	of	ADP
ftr-380	1201	13	continuity	continuity	NOUN
ftr-380	1201	14	of	of	ADP
ftr-380	1201	15	interest	interest	NOUN
ftr-380	1201	16	,	,	PUNCT
ftr-380	1201	17	70	70	NUM
ftr-380	1201	18	f.r	f.r	NOUN
ftr-380	1201	19	.	.	PROPN
ftr-380	1201	20	54631	54631	NUM
ftr-380	1201	21	(	(	PUNCT
ftr-380	1201	22	9/16/05	9/16/05	NUM
ftr-380	1201	23	)	)	PUNCT
ftr-380	1201	24	,	,	PUNCT
ftr-380	1201	25	corrected	correct	VERB
ftr-380	1201	26	by	by	ADP
ftr-380	1201	27	,	,	PUNCT
ftr-380	1201	28	70	70	NUM
ftr-380	1201	29	f.r	f.r	PROPN
ftr-380	1201	30	.	.	NOUN
ftr-380	1201	31	60132	60132	NUM
ftr-380	1201	32	-	-	SYM
ftr-380	1201	33	02	02	NUM
ftr-380	1201	34	.	.	PUNCT
ftr-380	1202	1	as	as	SCONJ
ftr-380	1202	2	amended	amend	VERB
ftr-380	1202	3	,	,	PUNCT
ftr-380	1202	4	reg	reg	NOUN
ftr-380	1202	5	.	.	PUNCT
ftr-380	1203	1	§	§	PROPN
ftr-380	1203	2	1.368	1.368	NUM
ftr-380	1203	3	-	-	SYM
ftr-380	1203	4	1(e)(2	1(e)(2	NUM
ftr-380	1203	5	)	)	PUNCT
ftr-380	1203	6	provides	provide	VERB
ftr-380	1203	7	that	that	SCONJ
ftr-380	1203	8	if	if	SCONJ
ftr-380	1203	9	the	the	DET
ftr-380	1203	10	consideration	consideration	NOUN
ftr-380	1203	11	to	to	PART
ftr-380	1203	12	be	be	AUX
ftr-380	1203	13	provided	provide	VERB
ftr-380	1203	14	to	to	ADP
ftr-380	1203	15	the	the	DET
ftr-380	1203	16	target	target	NOUN
ftr-380	1203	17	corporation	corporation	NOUN
ftr-380	1203	18	shareholders	shareholder	NOUN
ftr-380	1203	19	is	be	AUX
ftr-380	1203	20	fixed	fix	VERB
ftr-380	1203	21	in	in	ADP
ftr-380	1203	22	the	the	DET
ftr-380	1203	23	binding	bind	VERB
ftr-380	1203	24	contract	contract	NOUN
ftr-380	1203	25	and	and	CCONJ
ftr-380	1203	26	includes	include	VERB
ftr-380	1203	27	only	only	ADV
ftr-380	1203	28	stock	stock	NOUN
ftr-380	1203	29	of	of	ADP
ftr-380	1203	30	the	the	DET
ftr-380	1203	31	issuing	issue	VERB
ftr-380	1203	32	corporation	corporation	NOUN
ftr-380	1203	33	and	and	CCONJ
ftr-380	1203	34	money	money	NOUN
ftr-380	1203	35	,	,	PUNCT
ftr-380	1203	36	the	the	DET
ftr-380	1203	37	determination	determination	NOUN
ftr-380	1203	38	of	of	ADP
ftr-380	1203	39	whether	whether	SCONJ
ftr-380	1203	40	the	the	DET
ftr-380	1203	41	continuity	continuity	NOUN
ftr-380	1203	42	of	of	ADP
ftr-380	1203	43	interest	interest	NOUN
ftr-380	1203	44	requirement	requirement	NOUN
ftr-380	1203	45	is	be	AUX
ftr-380	1203	46	satisfied	satisfied	ADJ
ftr-380	1203	47	is	be	AUX
ftr-380	1203	48	based	base	VERB
ftr-380	1203	49	on	on	ADP
ftr-380	1203	50	the	the	DET
ftr-380	1203	51	value	value	NOUN
ftr-380	1203	52	of	of	ADP
ftr-380	1203	53	the	the	DET
ftr-380	1203	54	consideration	consideration	NOUN
ftr-380	1203	55	to	to	PART
ftr-380	1203	56	be	be	AUX
ftr-380	1203	57	exchanged	exchange	VERB
ftr-380	1203	58	for	for	ADP
ftr-380	1203	59	the	the	DET
ftr-380	1203	60	proprietary	proprietary	ADJ
ftr-380	1203	61	interests	interest	NOUN
ftr-380	1203	62	in	in	ADP
ftr-380	1203	63	the	the	DET
ftr-380	1203	64	target	target	NOUN
ftr-380	1203	65	corporation	corporation	NOUN
ftr-380	1203	66	as	as	ADP
ftr-380	1203	67	of	of	ADP
ftr-380	1203	68	the	the	DET
ftr-380	1203	69	end	end	NOUN
ftr-380	1203	70	of	of	ADP
ftr-380	1203	71	the	the	DET
ftr-380	1203	72	last	last	ADJ
ftr-380	1203	73	business	business	NOUN
ftr-380	1203	74	day	day	NOUN
ftr-380	1203	75	before	before	ADP
ftr-380	1203	76	the	the	DET
ftr-380	1203	77	first	first	ADJ
ftr-380	1203	78	date	date	NOUN
ftr-380	1203	79	there	there	PRON
ftr-380	1203	80	is	be	VERB
ftr-380	1203	81	a	a	DET
ftr-380	1203	82	binding	bind	VERB
ftr-380	1203	83	contract	contract	NOUN
ftr-380	1203	84	to	to	PART
ftr-380	1203	85	effect	effect	VERB
ftr-380	1203	86	the	the	DET
ftr-380	1203	87	potential	potential	ADJ
ftr-380	1203	88	reorganization	reorganization	NOUN
ftr-380	1203	89	.	.	PUNCT
ftr-380	1204	1	the	the	DET
ftr-380	1204	2	number	number	NOUN
ftr-380	1204	3	of	of	ADP
ftr-380	1204	4	shares	share	NOUN
ftr-380	1204	5	of	of	ADP
ftr-380	1204	6	stock	stock	NOUN
ftr-380	1204	7	of	of	ADP
ftr-380	1204	8	the	the	DET
ftr-380	1204	9	acquiring	acquire	VERB
ftr-380	1204	10	corporation	corporation	NOUN
ftr-380	1204	11	that	that	PRON
ftr-380	1204	12	will	will	AUX
ftr-380	1204	13	be	be	AUX
ftr-380	1204	14	exchanged	exchange	VERB
ftr-380	1204	15	for	for	ADP
ftr-380	1204	16	stock	stock	NOUN
ftr-380	1204	17	of	of	ADP
ftr-380	1204	18	the	the	DET
ftr-380	1204	19	target	target	NOUN
ftr-380	1204	20	corporation	corporation	NOUN
ftr-380	1204	21	generally	generally	ADV
ftr-380	1204	22	is	be	AUX
ftr-380	1204	23	fixed	fix	VERB
ftr-380	1204	24	by	by	ADP
ftr-380	1204	25	agreement	agreement	NOUN
ftr-380	1204	26	.	.	PUNCT
ftr-380	1205	1	at	at	ADP
ftr-380	1205	2	a	a	DET
ftr-380	1205	3	time	time	NOUN
ftr-380	1205	4	significantly	significantly	ADV
ftr-380	1205	5	in	in	ADP
ftr-380	1205	6	advance	advance	NOUN
ftr-380	1205	7	of	of	ADP
ftr-380	1205	8	the	the	DET
ftr-380	1205	9	actual	actual	ADJ
ftr-380	1205	10	closing	closing	NOUN
ftr-380	1205	11	of	of	ADP
ftr-380	1205	12	the	the	DET
ftr-380	1205	13	transaction	transaction	NOUN
ftr-380	1205	14	.	.	PUNCT
ftr-380	1206	1	the	the	DET
ftr-380	1206	2	regulation	regulation	NOUN
ftr-380	1206	3	is	be	AUX
ftr-380	1206	4	intended	intend	VERB
ftr-380	1206	5	to	to	PART
ftr-380	1206	6	eliminate	eliminate	VERB
ftr-380	1206	7	uncertainty	uncertainty	NOUN
ftr-380	1206	8	where	where	SCONJ
ftr-380	1206	9	the	the	DET
ftr-380	1206	10	target	target	NOUN
ftr-380	1206	11	corporation	corporation	NOUN
ftr-380	1206	12	shareholders	shareholder	NOUN
ftr-380	1206	13	receive	receive	VERB
ftr-380	1206	14	cash	cash	NOUN
ftr-380	1206	15	(	(	PUNCT
ftr-380	1206	16	or	or	CCONJ
ftr-380	1206	17	debt	debt	NOUN
ftr-380	1206	18	instruments	instrument	NOUN
ftr-380	1206	19	)	)	PUNCT
ftr-380	1206	20	in	in	ADP
ftr-380	1206	21	addition	addition	NOUN
ftr-380	1206	22	to	to	ADP
ftr-380	1206	23	acquiring	acquire	VERB
ftr-380	1206	24	corporation	corporation	NOUN
ftr-380	1206	25	stock	stock	NOUN
ftr-380	1206	26	and	and	CCONJ
ftr-380	1206	27	,	,	PUNCT
ftr-380	1206	28	at	at	ADP
ftr-380	1206	29	the	the	DET
ftr-380	1206	30	time	time	NOUN
ftr-380	1206	31	the	the	DET
ftr-380	1206	32	transaction	transaction	NOUN
ftr-380	1206	33	is	be	AUX
ftr-380	1206	34	agreed	agree	VERB
ftr-380	1206	35	upon	upon	SCONJ
ftr-380	1206	36	,	,	PUNCT
ftr-380	1206	37	the	the	DET
ftr-380	1206	38	amount	amount	NOUN
ftr-380	1206	39	of	of	ADP
ftr-380	1206	40	the	the	DET
ftr-380	1206	41	boot	boot	NOUN
ftr-380	1206	42	equals	equal	VERB
ftr-380	1206	43	the	the	DET
ftr-380	1206	44	value	value	NOUN
ftr-380	1206	45	of	of	ADP
ftr-380	1206	46	the	the	DET
ftr-380	1206	47	agreed	agree	VERB
ftr-380	1206	48	upon	upon	SCONJ
ftr-380	1206	49	number	number	NOUN
ftr-380	1206	50	of	of	ADP
ftr-380	1206	51	shares	share	NOUN
ftr-380	1206	52	of	of	ADP
ftr-380	1206	53	the	the	DET
ftr-380	1206	54	acquiring	acquire	VERB
ftr-380	1206	55	corporation	corporation	NOUN
ftr-380	1206	56	stock	stock	NOUN
ftr-380	1206	57	to	to	PART
ftr-380	1206	58	be	be	AUX
ftr-380	1206	59	received	receive	VERB
ftr-380	1206	60	.	.	PUNCT
ftr-380	1207	1	otherwise	otherwise	ADV
ftr-380	1207	2	,	,	PUNCT
ftr-380	1207	3	the	the	DET
ftr-380	1207	4	transaction	transaction	NOUN
ftr-380	1207	5	might	might	AUX
ftr-380	1207	6	fail	fail	VERB
ftr-380	1207	7	to	to	PART
ftr-380	1207	8	satisfy	satisfy	VERB
ftr-380	1207	9	the	the	DET
ftr-380	1207	10	continuity	continuity	NOUN
ftr-380	1207	11	of	of	ADP
ftr-380	1207	12	interest	interest	NOUN
ftr-380	1207	13	requirement	requirement	NOUN
ftr-380	1207	14	if	if	SCONJ
ftr-380	1207	15	the	the	DET
ftr-380	1207	16	value	value	NOUN
ftr-380	1207	17	of	of	ADP
ftr-380	1207	18	the	the	DET
ftr-380	1207	19	acquiring	acquire	VERB
ftr-380	1207	20	corporation	corporation	NOUN
ftr-380	1207	21	's	's	PART
ftr-380	1207	22	stock	stock	NOUN
ftr-380	1207	23	declined	decline	VERB
ftr-380	1207	24	between	between	ADP
ftr-380	1207	25	the	the	DET
ftr-380	1207	26	date	date	NOUN
ftr-380	1207	27	the	the	DET
ftr-380	1207	28	parties	party	NOUN
ftr-380	1207	29	agreed	agree	VERB
ftr-380	1207	30	to	to	ADP
ftr-380	1207	31	the	the	DET
ftr-380	1207	32	terms	term	NOUN
ftr-380	1207	33	of	of	ADP
ftr-380	1207	34	the	the	DET
ftr-380	1207	35	transaction	transaction	NOUN
ftr-380	1207	36	(	(	PUNCT
ftr-380	1207	37	the	the	DET
ftr-380	1207	38	signing	signing	NOUN
ftr-380	1207	39	date	date	NOUN
ftr-380	1207	40	)	)	PUNCT
ftr-380	1207	41	and	and	CCONJ
ftr-380	1207	42	the	the	DET
ftr-380	1207	43	date	date	NOUN
ftr-380	1207	44	the	the	DET
ftr-380	1207	45	transaction	transaction	NOUN
ftr-380	1207	46	closed	close	VERB
ftr-380	1207	47	if	if	SCONJ
ftr-380	1207	48	the	the	DET
ftr-380	1207	49	quantitative	quantitative	ADJ
ftr-380	1207	50	aspect	aspect	NOUN
ftr-380	1207	51	of	of	ADP
ftr-380	1207	52	the	the	DET
ftr-380	1207	53	continuity	continuity	NOUN
ftr-380	1207	54	of	of	ADP
ftr-380	1207	55	interest	interest	NOUN
ftr-380	1207	56	requirement	requirement	NOUN
ftr-380	1207	57	were	be	AUX
ftr-380	1207	58	tested	test	VERB
ftr-380	1207	59	on	on	ADP
ftr-380	1207	60	the	the	DET
ftr-380	1207	61	closing	closing	NOUN
ftr-380	1207	62	date	date	NOUN
ftr-380	1207	63	rather	rather	ADV
ftr-380	1207	64	than	than	ADP
ftr-380	1207	65	the	the	DET
ftr-380	1207	66	signing	signing	NOUN
ftr-380	1207	67	date	date	NOUN
ftr-380	1207	68	.	.	PUNCT
ftr-380	1208	1	[	[	X
ftr-380	1208	2	vol	vol	NOUN
ftr-380	1208	3	.	.	PUNCT
ftr-380	1208	4	8	8	NUM
ftr-380	1208	5	:	:	PUNCT
ftr-380	1208	6	si	si	PROPN
ftr-380	1208	7	recent	recent	ADJ
ftr-380	1208	8	developments	development	NOUN
ftr-380	1208	9	in	in	ADP
ftr-380	1208	10	federal	federal	ADJ
ftr-380	1208	11	income	income	NOUN
ftr-380	1208	12	taxation	taxation	NOUN
ftr-380	1208	13	*	*	PUNCT
ftr-380	1208	14	under	under	ADP
ftr-380	1208	15	reg	reg	NOUN
ftr-380	1208	16	.	.	PUNCT
ftr-380	1209	1	§	§	PROPN
ftr-380	1209	2	1.368	1.368	NUM
ftr-380	1209	3	-	-	SYM
ftr-380	1209	4	1(e)(2)(iii	1(e)(2)(iii	NUM
ftr-380	1209	5	)	)	PUNCT
ftr-380	1210	1	,	,	PUNCT
ftr-380	1210	2	a	a	DET
ftr-380	1210	3	contract	contract	NOUN
ftr-380	1210	4	that	that	PRON
ftr-380	1210	5	provides	provide	VERB
ftr-380	1210	6	for	for	ADP
ftr-380	1210	7	either	either	CCONJ
ftr-380	1210	8	the	the	DET
ftr-380	1210	9	percentage	percentage	NOUN
ftr-380	1210	10	of	of	ADP
ftr-380	1210	11	the	the	DET
ftr-380	1210	12	number	number	NOUN
ftr-380	1210	13	of	of	ADP
ftr-380	1210	14	shares	share	NOUN
ftr-380	1210	15	of	of	ADP
ftr-380	1210	16	each	each	DET
ftr-380	1210	17	class	class	NOUN
ftr-380	1210	18	of	of	ADP
ftr-380	1210	19	target	target	NOUN
ftr-380	1210	20	corporation	corporation	NOUN
ftr-380	1210	21	stock	stock	NOUN
ftr-380	1210	22	,	,	PUNCT
ftr-380	1210	23	or	or	CCONJ
ftr-380	1210	24	the	the	DET
ftr-380	1210	25	percentage	percentage	NOUN
ftr-380	1210	26	by	by	ADP
ftr-380	1210	27	value	value	NOUN
ftr-380	1210	28	of	of	ADP
ftr-380	1210	29	the	the	DET
ftr-380	1210	30	target	target	NOUN
ftr-380	1210	31	corporation	corporation	NOUN
ftr-380	1210	32	shares	share	NOUN
ftr-380	1210	33	,	,	PUNCT
ftr-380	1210	34	to	to	PART
ftr-380	1210	35	be	be	AUX
ftr-380	1210	36	exchanged	exchange	VERB
ftr-380	1210	37	for	for	ADP
ftr-380	1210	38	issuing	issue	VERB
ftr-380	1210	39	corporation	corporation	NOUN
ftr-380	1210	40	stock	stock	NOUN
ftr-380	1210	41	should	should	AUX
ftr-380	1210	42	be	be	AUX
ftr-380	1210	43	treated	treat	VERB
ftr-380	1210	44	as	as	ADP
ftr-380	1210	45	providing	provide	VERB
ftr-380	1210	46	for	for	ADP
ftr-380	1210	47	fixed	fix	VERB
ftr-380	1210	48	consideration	consideration	NOUN
ftr-380	1210	49	,	,	PUNCT
ftr-380	1210	50	as	as	ADV
ftr-380	1210	51	long	long	ADV
ftr-380	1210	52	as	as	SCONJ
ftr-380	1210	53	the	the	DET
ftr-380	1210	54	target	target	NOUN
ftr-380	1210	55	corporation	corporation	NOUN
ftr-380	1210	56	shares	share	NOUN
ftr-380	1210	57	to	to	PART
ftr-380	1210	58	be	be	AUX
ftr-380	1210	59	exchanged	exchange	VERB
ftr-380	1210	60	for	for	ADP
ftr-380	1210	61	issuing	issue	VERB
ftr-380	1210	62	corporation	corporation	NOUN
ftr-380	1210	63	stock	stock	NOUN
ftr-380	1210	64	and	and	CCONJ
ftr-380	1210	65	the	the	DET
ftr-380	1210	66	target	target	NOUN
ftr-380	1210	67	corporation	corporation	NOUN
ftr-380	1210	68	shares	share	NOUN
ftr-380	1210	69	to	to	PART
ftr-380	1210	70	be	be	AUX
ftr-380	1210	71	exchanged	exchange	VERB
ftr-380	1210	72	for	for	ADP
ftr-380	1210	73	consideration	consideration	NOUN
ftr-380	1210	74	other	other	ADJ
ftr-380	1210	75	than	than	ADP
ftr-380	1210	76	issuing	issue	VERB
ftr-380	1210	77	corporation	corporation	NOUN
ftr-380	1210	78	stock	stock	NOUN
ftr-380	1210	79	each	each	PRON
ftr-380	1210	80	represents	represent	VERB
ftr-380	1210	81	an	an	DET
ftr-380	1210	82	economically	economically	ADV
ftr-380	1210	83	reasonable	reasonable	ADJ
ftr-380	1210	84	exchange	exchange	NOUN
ftr-380	1210	85	.	.	PUNCT
ftr-380	1211	1	a	a	DET
ftr-380	1211	2	condition	condition	NOUN
ftr-380	1211	3	outside	outside	ADP
ftr-380	1211	4	the	the	DET
ftr-380	1211	5	control	control	NOUN
ftr-380	1211	6	of	of	ADP
ftr-380	1211	7	the	the	DET
ftr-380	1211	8	parties	party	NOUN
ftr-380	1211	9	does	do	AUX
ftr-380	1211	10	not	not	PART
ftr-380	1211	11	prevent	prevent	VERB
ftr-380	1211	12	an	an	DET
ftr-380	1211	13	instrument	instrument	NOUN
ftr-380	1211	14	from	from	ADP
ftr-380	1211	15	being	be	AUX
ftr-380	1211	16	a	a	DET
ftr-380	1211	17	binding	bind	VERB
ftr-380	1211	18	contract	contract	NOUN
ftr-380	1211	19	.	.	PUNCT
ftr-380	1212	1	examples	example	NOUN
ftr-380	1212	2	of	of	ADP
ftr-380	1212	3	a	a	DET
ftr-380	1212	4	condition	condition	NOUN
ftr-380	1212	5	outside	outside	ADP
ftr-380	1212	6	the	the	DET
ftr-380	1212	7	control	control	NOUN
ftr-380	1212	8	of	of	ADP
ftr-380	1212	9	the	the	DET
ftr-380	1212	10	parties	party	NOUN
ftr-380	1212	11	include	include	VERB
ftr-380	1212	12	the	the	DET
ftr-380	1212	13	completion	completion	NOUN
ftr-380	1212	14	of	of	ADP
ftr-380	1212	15	a	a	DET
ftr-380	1212	16	tender	tender	NOUN
ftr-380	1212	17	offer	offer	NOUN
ftr-380	1212	18	being	be	AUX
ftr-380	1212	19	subject	subject	ADJ
ftr-380	1212	20	to	to	ADP
ftr-380	1212	21	a	a	DET
ftr-380	1212	22	shareholder	shareholder	NOUN
ftr-380	1212	23	vote	vote	NOUN
ftr-380	1212	24	or	or	CCONJ
ftr-380	1212	25	the	the	DET
ftr-380	1212	26	target	target	NOUN
ftr-380	1212	27	corporation	corporation	NOUN
ftr-380	1212	28	's	's	PART
ftr-380	1212	29	shareholders	shareholder	NOUN
ftr-380	1212	30	tendering	tender	VERB
ftr-380	1212	31	a	a	DET
ftr-380	1212	32	sufficient	sufficient	ADJ
ftr-380	1212	33	amount	amount	NOUN
ftr-380	1212	34	of	of	ADP
ftr-380	1212	35	target	target	NOUN
ftr-380	1212	36	stock	stock	NOUN
ftr-380	1212	37	.	.	PUNCT
ftr-380	1213	1	reg	reg	NOUN
ftr-380	1213	2	.	.	PUNCT
ftr-380	1214	1	§	§	PROPN
ftr-380	1214	2	1.368	1.368	NUM
ftr-380	1214	3	-	-	SYM
ftr-380	1214	4	1(e)(2)(iii)(b)(2	1(e)(2)(iii)(b)(2	NUM
ftr-380	1214	5	)	)	PUNCT
ftr-380	1214	6	provides	provide	VERB
ftr-380	1214	7	that	that	SCONJ
ftr-380	1214	8	if	if	SCONJ
ftr-380	1214	9	the	the	DET
ftr-380	1214	10	target	target	NOUN
ftr-380	1214	11	corporation	corporation	NOUN
ftr-380	1214	12	's	's	PART
ftr-380	1214	13	shareholders	shareholder	NOUN
ftr-380	1214	14	may	may	AUX
ftr-380	1214	15	elect	elect	VERB
ftr-380	1214	16	to	to	PART
ftr-380	1214	17	receive	receive	VERB
ftr-380	1214	18	either	either	CCONJ
ftr-380	1214	19	stock	stock	NOUN
ftr-380	1214	20	or	or	CCONJ
ftr-380	1214	21	money	money	NOUN
ftr-380	1214	22	and	and	CCONJ
ftr-380	1214	23	the	the	DET
ftr-380	1214	24	maximum	maximum	ADJ
ftr-380	1214	25	amount	amount	NOUN
ftr-380	1214	26	of	of	ADP
ftr-380	1214	27	money	money	NOUN
ftr-380	1214	28	that	that	PRON
ftr-380	1214	29	the	the	DET
ftr-380	1214	30	target	target	NOUN
ftr-380	1214	31	shareholders	shareholder	NOUN
ftr-380	1214	32	might	might	AUX
ftr-380	1214	33	receive	receive	VERB
ftr-380	1214	34	can	can	AUX
ftr-380	1214	35	be	be	AUX
ftr-380	1214	36	determined	determine	VERB
ftr-380	1214	37	,	,	PUNCT
ftr-380	1214	38	continuity	continuity	NOUN
ftr-380	1214	39	of	of	ADP
ftr-380	1214	40	interest	interest	NOUN
ftr-380	1214	41	will	will	AUX
ftr-380	1214	42	be	be	AUX
ftr-380	1214	43	tested	test	VERB
ftr-380	1214	44	by	by	ADP
ftr-380	1214	45	assuming	assume	VERB
ftr-380	1214	46	that	that	SCONJ
ftr-380	1214	47	the	the	DET
ftr-380	1214	48	minimum	minimum	ADJ
ftr-380	1214	49	number	number	NOUN
ftr-380	1214	50	of	of	ADP
ftr-380	1214	51	shares	share	NOUN
ftr-380	1214	52	will	will	AUX
ftr-380	1214	53	be	be	AUX
ftr-380	1214	54	issued	issue	VERB
ftr-380	1214	55	and	and	CCONJ
ftr-380	1214	56	the	the	DET
ftr-380	1214	57	maximum	maximum	ADJ
ftr-380	1214	58	amount	amount	NOUN
ftr-380	1214	59	of	of	ADP
ftr-380	1214	60	money	money	NOUN
ftr-380	1214	61	will	will	AUX
ftr-380	1214	62	be	be	AUX
ftr-380	1214	63	received	receive	VERB
ftr-380	1214	64	,	,	PUNCT
ftr-380	1214	65	without	without	ADP
ftr-380	1214	66	regard	regard	NOUN
ftr-380	1214	67	to	to	ADP
ftr-380	1214	68	the	the	DET
ftr-380	1214	69	number	number	NOUN
ftr-380	1214	70	of	of	ADP
ftr-380	1214	71	shares	share	NOUN
ftr-380	1214	72	and	and	CCONJ
ftr-380	1214	73	amount	amount	NOUN
ftr-380	1214	74	of	of	ADP
ftr-380	1214	75	money	money	NOUN
ftr-380	1214	76	actually	actually	ADV
ftr-380	1214	77	exchanged	exchange	VERB
ftr-380	1214	78	for	for	ADP
ftr-380	1214	79	the	the	DET
ftr-380	1214	80	target	target	NOUN
ftr-380	1214	81	corporation	corporation	NOUN
ftr-380	1214	82	stock	stock	NOUN
ftr-380	1214	83	.	.	PUNCT
ftr-380	1215	1	reg	reg	NOUN
ftr-380	1215	2	.	.	PUNCT
ftr-380	1216	1	§	§	PROPN
ftr-380	1216	2	1.368	1.368	NUM
ftr-380	1216	3	-	-	PUNCT
ftr-380	1216	4	1(e)(2)(iii)(c)(2	1(e)(2)(iii)(c)(2	NUM
ftr-380	1216	5	)	)	PUNCT
ftr-380	1216	6	provides	provide	VERB
ftr-380	1216	7	that	that	SCONJ
ftr-380	1216	8	stock	stock	NOUN
ftr-380	1216	9	that	that	PRON
ftr-380	1216	10	is	be	AUX
ftr-380	1216	11	escrowed	escrowe	VERB
ftr-380	1216	12	to	to	PART
ftr-380	1216	13	secure	secure	VERB
ftr-380	1216	14	customary	customary	ADJ
ftr-380	1216	15	pre	pre	ADJ
ftr-380	1216	16	-	-	ADJ
ftr-380	1216	17	closing	closing	ADJ
ftr-380	1216	18	covenants	covenant	NOUN
ftr-380	1216	19	and	and	CCONJ
ftr-380	1216	20	representations	representation	NOUN
ftr-380	1216	21	or	or	CCONJ
ftr-380	1216	22	customary	customary	ADJ
ftr-380	1216	23	target	target	NOUN
ftr-380	1216	24	warranties	warranty	NOUN
ftr-380	1216	25	is	be	AUX
ftr-380	1216	26	not	not	PART
ftr-380	1216	27	treated	treat	VERB
ftr-380	1216	28	as	as	ADP
ftr-380	1216	29	contingent	contingent	ADJ
ftr-380	1216	30	consideration	consideration	NOUN
ftr-380	1216	31	,	,	PUNCT
ftr-380	1216	32	which	which	PRON
ftr-380	1216	33	would	would	AUX
ftr-380	1216	34	render	render	VERB
ftr-380	1216	35	the	the	DET
ftr-380	1216	36	safe	safe	ADJ
ftr-380	1216	37	harbor	harbor	NOUN
ftr-380	1216	38	unavailable	unavailable	ADJ
ftr-380	1216	39	.	.	PUNCT
ftr-380	1217	1	however	however	ADV
ftr-380	1217	2	,	,	PUNCT
ftr-380	1217	3	escrowed	escrowe	VERB
ftr-380	1217	4	consideration	consideration	NOUN
ftr-380	1217	5	that	that	PRON
ftr-380	1217	6	is	be	AUX
ftr-380	1217	7	forfeited	forfeit	VERB
ftr-380	1217	8	is	be	AUX
ftr-380	1217	9	not	not	PART
ftr-380	1217	10	taken	take	VERB
ftr-380	1217	11	into	into	ADP
ftr-380	1217	12	account	account	NOUN
ftr-380	1217	13	in	in	ADP
ftr-380	1217	14	determining	determine	VERB
ftr-380	1217	15	whether	whether	SCONJ
ftr-380	1217	16	the	the	DET
ftr-380	1217	17	continuity	continuity	NOUN
ftr-380	1217	18	of	of	ADP
ftr-380	1217	19	interest	interest	NOUN
ftr-380	1217	20	requirement	requirement	NOUN
ftr-380	1217	21	has	have	AUX
ftr-380	1217	22	been	be	AUX
ftr-380	1217	23	met	meet	VERB
ftr-380	1217	24	.	.	PUNCT
ftr-380	1218	1	reg	reg	NOUN
ftr-380	1218	2	.	.	PUNCT
ftr-380	1219	1	§	§	PROPN
ftr-380	1219	2	1.368	1.368	NUM
ftr-380	1219	3	-	-	SYM
ftr-380	1219	4	1(e)(2)(v	1(e)(2)(v	NUM
ftr-380	1219	5	)	)	PUNCT
ftr-380	1219	6	,	,	PUNCT
ftr-380	1219	7	ex	ex	NOUN
ftr-380	1219	8	.	.	NOUN
ftr-380	1219	9	2	2	NUM
ftr-380	1219	10	.	.	X
ftr-380	1219	11	*	*	PUNCT
ftr-380	1220	1	the	the	DET
ftr-380	1220	2	regulations	regulation	NOUN
ftr-380	1220	3	include	include	VERB
ftr-380	1220	4	an	an	DET
ftr-380	1220	5	example	example	NOUN
ftr-380	1220	6	that	that	PRON
ftr-380	1220	7	lowers	lower	VERB
ftr-380	1220	8	the	the	DET
ftr-380	1220	9	administratively	administratively	ADV
ftr-380	1220	10	sanctioned	sanction	VERB
ftr-380	1220	11	threshold	threshold	NOUN
ftr-380	1220	12	for	for	ADP
ftr-380	1220	13	adequate	adequate	ADJ
ftr-380	1220	14	quantitative	quantitative	ADJ
ftr-380	1220	15	continuity	continuity	NOUN
ftr-380	1220	16	of	of	ADP
ftr-380	1220	17	interest	interest	NOUN
ftr-380	1220	18	to	to	ADP
ftr-380	1220	19	40	40	NUM
ftr-380	1220	20	percent	percent	NOUN
ftr-380	1220	21	.	.	PUNCT
ftr-380	1221	1	reg	reg	NOUN
ftr-380	1221	2	.	.	PUNCT
ftr-380	1222	1	§	§	PROPN
ftr-380	1222	2	1.368	1.368	NUM
ftr-380	1222	3	-	-	SYM
ftr-380	1222	4	1(e)(2)(v	1(e)(2)(v	NUM
ftr-380	1222	5	)	)	PUNCT
ftr-380	1222	6	,	,	PUNCT
ftr-380	1222	7	ex	ex	X
ftr-380	1222	8	.	.	PUNCT
ftr-380	1222	9	(	(	PUNCT
ftr-380	1222	10	1	1	NUM
ftr-380	1222	11	)	)	PUNCT
ftr-380	1222	12	.	.	PUNCT
ftr-380	1223	1	conversely	conversely	ADV
ftr-380	1223	2	,	,	PUNCT
ftr-380	1223	3	reg	reg	NOUN
ftr-380	1223	4	.	.	PUNCT
ftr-380	1224	1	§	§	PROPN
ftr-380	1224	2	1.368	1.368	NUM
ftr-380	1224	3	-	-	SYM
ftr-380	1224	4	1(e)(2)(v	1(e)(2)(v	NUM
ftr-380	1224	5	)	)	PUNCT
ftr-380	1224	6	,	,	PUNCT
ftr-380	1224	7	ex	ex	X
ftr-380	1224	8	.	.	PUNCT
ftr-380	1224	9	(	(	PUNCT
ftr-380	1224	10	2	2	NUM
ftr-380	1224	11	)	)	PUNCT
ftr-380	1224	12	,	,	PUNCT
ftr-380	1224	13	indicates	indicate	VERB
ftr-380	1224	14	that	that	SCONJ
ftr-380	1224	15	stock	stock	NOUN
ftr-380	1224	16	consideration	consideration	NOUN
ftr-380	1224	17	of	of	ADP
ftr-380	1224	18	25	25	NUM
ftr-380	1224	19	percent	percent	NOUN
ftr-380	1224	20	is	be	AUX
ftr-380	1224	21	insufficient	insufficient	ADJ
ftr-380	1224	22	.	.	PUNCT
ftr-380	1225	1	*	*	PUNCT
ftr-380	1225	2	the	the	DET
ftr-380	1225	3	number	number	NOUN
ftr-380	1225	4	of	of	ADP
ftr-380	1225	5	shares	share	NOUN
ftr-380	1225	6	of	of	ADP
ftr-380	1225	7	stock	stock	NOUN
ftr-380	1225	8	of	of	ADP
ftr-380	1225	9	the	the	DET
ftr-380	1225	10	acquiring	acquire	VERB
ftr-380	1225	11	corporation	corporation	NOUN
ftr-380	1225	12	that	that	PRON
ftr-380	1225	13	will	will	AUX
ftr-380	1225	14	be	be	AUX
ftr-380	1225	15	exchanged	exchange	VERB
ftr-380	1225	16	for	for	ADP
ftr-380	1225	17	stock	stock	NOUN
ftr-380	1225	18	of	of	ADP
ftr-380	1225	19	the	the	DET
ftr-380	1225	20	target	target	NOUN
ftr-380	1225	21	corporation	corporation	NOUN
ftr-380	1225	22	generally	generally	ADV
ftr-380	1225	23	is	be	AUX
ftr-380	1225	24	fixed	fix	VERB
ftr-380	1225	25	by	by	ADP
ftr-380	1225	26	agreement	agreement	NOUN
ftr-380	1225	27	at	at	ADP
ftr-380	1225	28	a	a	DET
ftr-380	1225	29	time	time	NOUN
ftr-380	1225	30	significantly	significantly	ADV
ftr-380	1225	31	in	in	ADP
ftr-380	1225	32	advance	advance	NOUN
ftr-380	1225	33	of	of	ADP
ftr-380	1225	34	the	the	DET
ftr-380	1225	35	actual	actual	ADJ
ftr-380	1225	36	closing	closing	NOUN
ftr-380	1225	37	of	of	ADP
ftr-380	1225	38	the	the	DET
ftr-380	1225	39	transaction	transaction	NOUN
ftr-380	1225	40	.	.	PUNCT
ftr-380	1226	1	suppose	suppose	VERB
ftr-380	1226	2	that	that	SCONJ
ftr-380	1226	3	in	in	ADP
ftr-380	1226	4	a	a	DET
ftr-380	1226	5	statutory	statutory	ADJ
ftr-380	1226	6	merger	merger	NOUN
ftr-380	1226	7	the	the	DET
ftr-380	1226	8	target	target	NOUN
ftr-380	1226	9	corporation	corporation	NOUN
ftr-380	1226	10	shareholders	shareholder	NOUN
ftr-380	1226	11	receive	receive	VERB
ftr-380	1226	12	cash	cash	NOUN
ftr-380	1226	13	(	(	PUNCT
ftr-380	1226	14	or	or	CCONJ
ftr-380	1226	15	debt	debt	NOUN
ftr-380	1226	16	instruments	instrument	NOUN
ftr-380	1226	17	)	)	PUNCT
ftr-380	1226	18	in	in	ADP
ftr-380	1226	19	addition	addition	NOUN
ftr-380	1226	20	to	to	ADP
ftr-380	1226	21	acquiring	acquire	VERB
ftr-380	1226	22	corporation	corporation	NOUN
ftr-380	1226	23	stock	stock	NOUN
ftr-380	1226	24	and	and	CCONJ
ftr-380	1226	25	,	,	PUNCT
ftr-380	1226	26	at	at	ADP
ftr-380	1226	27	the	the	DET
ftr-380	1226	28	time	time	NOUN
ftr-380	1226	29	the	the	DET
ftr-380	1226	30	transaction	transaction	NOUN
ftr-380	1226	31	is	be	AUX
ftr-380	1226	32	agreed	agree	VERB
ftr-380	1226	33	upon	upon	SCONJ
ftr-380	1226	34	,	,	PUNCT
ftr-380	1226	35	the	the	DET
ftr-380	1226	36	amount	amount	NOUN
ftr-380	1226	37	of	of	ADP
ftr-380	1226	38	the	the	DET
ftr-380	1226	39	boot	boot	NOUN
ftr-380	1226	40	equals	equal	VERB
ftr-380	1226	41	the	the	DET
ftr-380	1226	42	value	value	NOUN
ftr-380	1226	43	of	of	ADP
ftr-380	1226	44	the	the	DET
ftr-380	1226	45	agreed	agree	VERB
ftr-380	1226	46	upon	upon	SCONJ
ftr-380	1226	47	number	number	NOUN
ftr-380	1226	48	of	of	ADP
ftr-380	1226	49	shares	share	NOUN
ftr-380	1226	50	of	of	ADP
ftr-380	1226	51	the	the	DET
ftr-380	1226	52	acquiring	acquire	VERB
ftr-380	1226	53	corporation	corporation	NOUN
ftr-380	1226	54	stock	stock	NOUN
ftr-380	1226	55	to	to	PART
ftr-380	1226	56	be	be	AUX
ftr-380	1226	57	received	receive	VERB
ftr-380	1226	58	.	.	PUNCT
ftr-380	1227	1	the	the	DET
ftr-380	1227	2	transaction	transaction	NOUN
ftr-380	1227	3	might	might	AUX
ftr-380	1227	4	fail	fail	VERB
ftr-380	1227	5	to	to	PART
ftr-380	1227	6	satisfy	satisfy	VERB
ftr-380	1227	7	the	the	DET
ftr-380	1227	8	continuity	continuity	NOUN
ftr-380	1227	9	of	of	ADP
ftr-380	1227	10	interest	interest	NOUN
ftr-380	1227	11	requirement	requirement	NOUN
ftr-380	1227	12	if	if	SCONJ
ftr-380	1227	13	the	the	DET
ftr-380	1227	14	value	value	NOUN
ftr-380	1227	15	of	of	ADP
ftr-380	1227	16	the	the	DET
ftr-380	1227	17	acquiring	acquire	VERB
ftr-380	1227	18	corporation	corporation	NOUN
ftr-380	1227	19	's	's	PART
ftr-380	1227	20	stock	stock	NOUN
ftr-380	1227	21	declined	decline	VERB
ftr-380	1227	22	between	between	ADP
ftr-380	1227	23	the	the	DET
ftr-380	1227	24	date	date	NOUN
ftr-380	1227	25	the	the	DET
ftr-380	1227	26	parties	party	NOUN
ftr-380	1227	27	agreed	agree	VERB
ftr-380	1227	28	to	to	ADP
ftr-380	1227	29	the	the	DET
ftr-380	1227	30	terms	term	NOUN
ftr-380	1227	31	of	of	ADP
ftr-380	1227	32	the	the	DET
ftr-380	1227	33	transaction	transaction	NOUN
ftr-380	1227	34	(	(	PUNCT
ftr-380	1227	35	the	the	DET
ftr-380	1227	36	signing	signing	NOUN
ftr-380	1227	37	date	date	NOUN
ftr-380	1227	38	)	)	PUNCT
ftr-380	1227	39	and	and	CCONJ
ftr-380	1227	40	the	the	DET
ftr-380	1227	41	date	date	NOUN
ftr-380	1227	42	the	the	DET
ftr-380	1227	43	transaction	transaction	NOUN
ftr-380	1227	44	closed	close	VERB
ftr-380	1227	45	if	if	SCONJ
ftr-380	1227	46	the	the	DET
ftr-380	1227	47	quantitative	quantitative	ADJ
ftr-380	1227	48	aspect	aspect	NOUN
ftr-380	1227	49	of	of	ADP
ftr-380	1227	50	the	the	DET
ftr-380	1227	51	continuity	continuity	NOUN
ftr-380	1227	52	of	of	ADP
ftr-380	1227	53	interest	interest	NOUN
ftr-380	1227	54	requirement	requirement	NOUN
ftr-380	1227	55	were	be	AUX
ftr-380	1227	56	tested	test	VERB
ftr-380	1227	57	on	on	ADP
ftr-380	1227	58	the	the	DET
ftr-380	1227	59	closing	closing	NOUN
ftr-380	1227	60	date	date	NOUN
ftr-380	1227	61	rather	rather	ADV
ftr-380	1227	62	than	than	ADP
ftr-380	1227	63	the	the	DET
ftr-380	1227	64	signing	signing	NOUN
ftr-380	1227	65	date	date	NOUN
ftr-380	1227	66	.	.	PUNCT
ftr-380	1228	1	prop	prop	NOUN
ftr-380	1228	2	.	.	PUNCT
ftr-380	1229	1	reg	reg	PROPN
ftr-380	1229	2	.	.	PUNCT
ftr-380	1230	1	§	§	PROPN
ftr-380	1230	2	1.368	1.368	NUM
ftr-380	1230	3	-	-	SYM
ftr-380	1230	4	1(e)(2	1(e)(2	NUM
ftr-380	1230	5	)	)	PUNCT
ftr-380	1230	6	(	(	PUNCT
ftr-380	1230	7	2004	2004	NUM
ftr-380	1230	8	)	)	PUNCT
ftr-380	1230	9	would	would	AUX
ftr-380	1230	10	eliminate	eliminate	VERB
ftr-380	1230	11	this	this	DET
ftr-380	1230	12	uncertainty	uncertainty	NOUN
ftr-380	1230	13	by	by	ADP
ftr-380	1230	14	providing	provide	VERB
ftr-380	1230	15	that	that	SCONJ
ftr-380	1230	16	the	the	DET
ftr-380	1230	17	determination	determination	NOUN
ftr-380	1230	18	of	of	ADP
ftr-380	1230	19	whether	whether	SCONJ
ftr-380	1230	20	the	the	DET
ftr-380	1230	21	continuity	continuity	NOUN
ftr-380	1230	22	of	of	ADP
ftr-380	1230	23	interest	interest	NOUN
ftr-380	1230	24	requirement	requirement	NOUN
ftr-380	1230	25	is	be	AUX
ftr-380	1230	26	satisfied	satisfied	ADJ
ftr-380	1230	27	is	be	AUX
ftr-380	1230	28	based	base	VERB
ftr-380	1230	29	on	on	ADP
ftr-380	1230	30	the	the	DET
ftr-380	1230	31	value	value	NOUN
ftr-380	1230	32	of	of	ADP
ftr-380	1230	33	the	the	DET
ftr-380	1230	34	consideration	consideration	NOUN
ftr-380	1230	35	to	to	PART
ftr-380	1230	36	be	be	AUX
ftr-380	1230	37	2006	2006	NUM
ftr-380	1230	38	]	]	PUNCT
ftr-380	1230	39	florida	florida	PROPN
ftr-380	1230	40	tax	tax	PROPN
ftr-380	1230	41	review	review	NOUN
ftr-380	1230	42	exchanged	exchange	VERB
ftr-380	1230	43	for	for	ADP
ftr-380	1230	44	the	the	DET
ftr-380	1230	45	proprietary	proprietary	ADJ
ftr-380	1230	46	interests	interest	NOUN
ftr-380	1230	47	in	in	ADP
ftr-380	1230	48	the	the	DET
ftr-380	1230	49	target	target	NOUN
ftr-380	1230	50	corporation	corporation	NOUN
ftr-380	1230	51	as	as	ADP
ftr-380	1230	52	of	of	ADP
ftr-380	1230	53	the	the	DET
ftr-380	1230	54	end	end	NOUN
ftr-380	1230	55	of	of	ADP
ftr-380	1230	56	the	the	DET
ftr-380	1230	57	last	last	ADJ
ftr-380	1230	58	business	business	NOUN
ftr-380	1230	59	day	day	NOUN
ftr-380	1230	60	before	before	ADP
ftr-380	1230	61	the	the	DET
ftr-380	1230	62	first	first	ADJ
ftr-380	1230	63	date	date	NOUN
ftr-380	1230	64	there	there	PRON
ftr-380	1230	65	is	be	VERB
ftr-380	1230	66	a	a	DET
ftr-380	1230	67	binding	bind	VERB
ftr-380	1230	68	contract	contract	NOUN
ftr-380	1230	69	to	to	PART
ftr-380	1230	70	effect	effect	VERB
ftr-380	1230	71	the	the	DET
ftr-380	1230	72	potential	potential	ADJ
ftr-380	1230	73	reorganization	reorganization	NOUN
ftr-380	1230	74	,	,	PUNCT
ftr-380	1230	75	if	if	SCONJ
ftr-380	1230	76	the	the	DET
ftr-380	1230	77	consideration	consideration	NOUN
ftr-380	1230	78	to	to	PART
ftr-380	1230	79	be	be	AUX
ftr-380	1230	80	provided	provide	VERB
ftr-380	1230	81	to	to	ADP
ftr-380	1230	82	the	the	DET
ftr-380	1230	83	target	target	NOUN
ftr-380	1230	84	corporation	corporation	NOUN
ftr-380	1230	85	shareholders	shareholder	NOUN
ftr-380	1230	86	is	be	AUX
ftr-380	1230	87	fixed	fix	VERB
ftr-380	1230	88	in	in	ADP
ftr-380	1230	89	such	such	ADJ
ftr-380	1230	90	contract	contract	NOUN
ftr-380	1230	91	and	and	CCONJ
ftr-380	1230	92	includes	include	VERB
ftr-380	1230	93	only	only	ADV
ftr-380	1230	94	stock	stock	NOUN
ftr-380	1230	95	of	of	ADP
ftr-380	1230	96	the	the	DET
ftr-380	1230	97	issuing	issue	VERB
ftr-380	1230	98	corporation	corporation	NOUN
ftr-380	1230	99	and	and	CCONJ
ftr-380	1230	100	money	money	NOUN
ftr-380	1230	101	.	.	PUNCT
ftr-380	1231	1	a	a	DET
ftr-380	1231	2	condition	condition	NOUN
ftr-380	1231	3	outside	outside	ADP
ftr-380	1231	4	the	the	DET
ftr-380	1231	5	control	control	NOUN
ftr-380	1231	6	of	of	ADP
ftr-380	1231	7	the	the	DET
ftr-380	1231	8	parties	party	NOUN
ftr-380	1231	9	would	would	AUX
ftr-380	1231	10	not	not	PART
ftr-380	1231	11	prevent	prevent	VERB
ftr-380	1231	12	an	an	DET
ftr-380	1231	13	instrument	instrument	NOUN
ftr-380	1231	14	from	from	ADP
ftr-380	1231	15	being	be	AUX
ftr-380	1231	16	a	a	DET
ftr-380	1231	17	binding	bind	VERB
ftr-380	1231	18	contract	contract	NOUN
ftr-380	1231	19	.	.	PUNCT
ftr-380	1232	1	examples	example	NOUN
ftr-380	1232	2	of	of	ADP
ftr-380	1232	3	a	a	DET
ftr-380	1232	4	condition	condition	NOUN
ftr-380	1232	5	outside	outside	ADP
ftr-380	1232	6	the	the	DET
ftr-380	1232	7	control	control	NOUN
ftr-380	1232	8	of	of	ADP
ftr-380	1232	9	the	the	DET
ftr-380	1232	10	parties	party	NOUN
ftr-380	1232	11	include	include	VERB
ftr-380	1232	12	the	the	DET
ftr-380	1232	13	completion	completion	NOUN
ftr-380	1232	14	of	of	ADP
ftr-380	1232	15	a	a	DET
ftr-380	1232	16	tender	tender	NOUN
ftr-380	1232	17	offer	offer	NOUN
ftr-380	1232	18	being	be	AUX
ftr-380	1232	19	subject	subject	ADJ
ftr-380	1232	20	to	to	ADP
ftr-380	1232	21	a	a	DET
ftr-380	1232	22	shareholder	shareholder	NOUN
ftr-380	1232	23	vote	vote	NOUN
ftr-380	1232	24	or	or	CCONJ
ftr-380	1232	25	the	the	DET
ftr-380	1232	26	target	target	NOUN
ftr-380	1232	27	corporation	corporation	NOUN
ftr-380	1232	28	's	's	PART
ftr-380	1232	29	shareholders	shareholder	NOUN
ftr-380	1232	30	tendering	tender	VERB
ftr-380	1232	31	a	a	DET
ftr-380	1232	32	sufficient	sufficient	ADJ
ftr-380	1232	33	amount	amount	NOUN
ftr-380	1232	34	of	of	ADP
ftr-380	1232	35	target	target	NOUN
ftr-380	1232	36	stock	stock	NOUN
ftr-380	1232	37	.	.	PUNCT
ftr-380	1233	1	if	if	SCONJ
ftr-380	1233	2	the	the	DET
ftr-380	1233	3	target	target	NOUN
ftr-380	1233	4	corporation	corporation	NOUN
ftr-380	1233	5	's	's	PART
ftr-380	1233	6	shareholders	shareholder	NOUN
ftr-380	1233	7	may	may	AUX
ftr-380	1233	8	elect	elect	VERB
ftr-380	1233	9	to	to	PART
ftr-380	1233	10	receive	receive	VERB
ftr-380	1233	11	either	either	CCONJ
ftr-380	1233	12	stock	stock	NOUN
ftr-380	1233	13	or	or	CCONJ
ftr-380	1233	14	money	money	NOUN
ftr-380	1233	15	and	and	CCONJ
ftr-380	1233	16	the	the	DET
ftr-380	1233	17	maximum	maximum	ADJ
ftr-380	1233	18	amount	amount	NOUN
ftr-380	1233	19	of	of	ADP
ftr-380	1233	20	money	money	NOUN
ftr-380	1233	21	that	that	PRON
ftr-380	1233	22	the	the	DET
ftr-380	1233	23	target	target	NOUN
ftr-380	1233	24	shareholders	shareholder	NOUN
ftr-380	1233	25	might	might	AUX
ftr-380	1233	26	receive	receive	VERB
ftr-380	1233	27	can	can	AUX
ftr-380	1233	28	be	be	AUX
ftr-380	1233	29	determined	determine	VERB
ftr-380	1233	30	,	,	PUNCT
ftr-380	1233	31	continuity	continuity	NOUN
ftr-380	1233	32	of	of	ADP
ftr-380	1233	33	interest	interest	NOUN
ftr-380	1233	34	will	will	AUX
ftr-380	1233	35	be	be	AUX
ftr-380	1233	36	tested	test	VERB
ftr-380	1233	37	by	by	ADP
ftr-380	1233	38	assuming	assume	VERB
ftr-380	1233	39	that	that	SCONJ
ftr-380	1233	40	the	the	DET
ftr-380	1233	41	minimum	minimum	ADJ
ftr-380	1233	42	number	number	NOUN
ftr-380	1233	43	of	of	ADP
ftr-380	1233	44	shares	share	NOUN
ftr-380	1233	45	will	will	AUX
ftr-380	1233	46	be	be	AUX
ftr-380	1233	47	issued	issue	VERB
ftr-380	1233	48	and	and	CCONJ
ftr-380	1233	49	the	the	DET
ftr-380	1233	50	maximum	maximum	ADJ
ftr-380	1233	51	amount	amount	NOUN
ftr-380	1233	52	of	of	ADP
ftr-380	1233	53	money	money	NOUN
ftr-380	1233	54	will	will	AUX
ftr-380	1233	55	be	be	AUX
ftr-380	1233	56	received	receive	VERB
ftr-380	1233	57	,	,	PUNCT
ftr-380	1233	58	without	without	ADP
ftr-380	1233	59	regard	regard	NOUN
ftr-380	1233	60	to	to	ADP
ftr-380	1233	61	the	the	DET
ftr-380	1233	62	number	number	NOUN
ftr-380	1233	63	of	of	ADP
ftr-380	1233	64	shares	share	NOUN
ftr-380	1233	65	and	and	CCONJ
ftr-380	1233	66	amount	amount	NOUN
ftr-380	1233	67	of	of	ADP
ftr-380	1233	68	money	money	NOUN
ftr-380	1233	69	actually	actually	ADV
ftr-380	1233	70	exchanged	exchange	VERB
ftr-380	1233	71	for	for	ADP
ftr-380	1233	72	the	the	DET
ftr-380	1233	73	target	target	NOUN
ftr-380	1233	74	corporation	corporation	NOUN
ftr-380	1233	75	stock	stock	NOUN
ftr-380	1233	76	.	.	PUNCT
ftr-380	1234	1	5	5	X
ftr-380	1234	2	.	.	X
ftr-380	1234	3	merging	merge	VERB
ftr-380	1234	4	tax	tax	NOUN
ftr-380	1234	5	somethings	something	NOUN
ftr-380	1234	6	into	into	ADP
ftr-380	1234	7	tax	tax	NOUN
ftr-380	1234	8	nothings	nothing	NOUN
ftr-380	1234	9	is	be	AUX
ftr-380	1234	10	ok	ok	ADJ
ftr-380	1234	11	,	,	PUNCT
ftr-380	1234	12	but	but	CCONJ
ftr-380	1234	13	not	not	PART
ftr-380	1234	14	the	the	DET
ftr-380	1234	15	opposite	opposite	NOUN
ftr-380	1234	16	!	!	PUNCT
ftr-380	1235	1	t.d	t.d	PROPN
ftr-380	1235	2	.	.	NOUN
ftr-380	1235	3	9038	9038	NUM
ftr-380	1235	4	,	,	PUNCT
ftr-380	1235	5	statutory	statutory	ADJ
ftr-380	1235	6	mergers	merger	NOUN
ftr-380	1235	7	and	and	CCONJ
ftr-380	1235	8	consolidations	consolidation	NOUN
ftr-380	1235	9	,	,	PUNCT
ftr-380	1235	10	68	68	NUM
ftr-380	1235	11	f.r	f.r	NOUN
ftr-380	1235	12	.	.	PROPN
ftr-380	1235	13	3384	3384	NUM
ftr-380	1235	14	(	(	PUNCT
ftr-380	1235	15	1/24/03	1/24/03	NUM
ftr-380	1235	16	)	)	PUNCT
ftr-380	1235	17	,	,	PUNCT
ftr-380	1235	18	and	and	CCONJ
ftr-380	1235	19	reg-126485	reg-126485	NOUN
ftr-380	1235	20	-	-	PUNCT
ftr-380	1235	21	01	01	NUM
ftr-380	1235	22	,	,	PUNCT
ftr-380	1235	23	statutory	statutory	ADJ
ftr-380	1235	24	mergers	merger	NOUN
ftr-380	1235	25	and	and	CCONJ
ftr-380	1235	26	consolidations	consolidation	NOUN
ftr-380	1235	27	,	,	PUNCT
ftr-380	1235	28	68	68	NUM
ftr-380	1235	29	f.r	f.r	NOUN
ftr-380	1235	30	.	.	NOUN
ftr-380	1235	31	3477	3477	NUM
ftr-380	1235	32	(	(	PUNCT
ftr-380	1235	33	1/24/03	1/24/03	NUM
ftr-380	1235	34	)	)	PUNCT
ftr-380	1235	35	.	.	PUNCT
ftr-380	1236	1	in	in	ADP
ftr-380	1236	2	reg-126485	reg-126485	NOUN
ftr-380	1236	3	-	-	PUNCT
ftr-380	1236	4	01	01	NUM
ftr-380	1236	5	,	,	PUNCT
ftr-380	1236	6	statutory	statutory	ADJ
ftr-380	1236	7	mergers	merger	NOUN
ftr-380	1236	8	and	and	CCONJ
ftr-380	1236	9	consolidations	consolidation	NOUN
ftr-380	1236	10	,	,	PUNCT
ftr-380	1236	11	66	66	NUM
ftr-380	1236	12	f.r	f.r	NOUN
ftr-380	1236	13	.	.	PROPN
ftr-380	1236	14	57400	57400	NUM
ftr-380	1236	15	(	(	PUNCT
ftr-380	1236	16	11/15/01	11/15/01	NUM
ftr-380	1236	17	)	)	PUNCT
ftr-380	1236	18	,	,	PUNCT
ftr-380	1236	19	the	the	DET
ftr-380	1236	20	treasury	treasury	NOUN
ftr-380	1236	21	withdrew	withdraw	VERB
ftr-380	1236	22	the	the	DET
ftr-380	1236	23	proposed	propose	VERB
ftr-380	1236	24	regulations	regulation	NOUN
ftr-380	1236	25	[	[	X
ftr-380	1236	26	reg-106186	reg-106186	X
ftr-380	1236	27	-	-	PUNCT
ftr-380	1236	28	98	98	NUM
ftr-380	1236	29	,	,	PUNCT
ftr-380	1236	30	certain	certain	ADJ
ftr-380	1236	31	corporate	corporate	ADJ
ftr-380	1236	32	reorganizations	reorganization	NOUN
ftr-380	1236	33	involving	involve	VERB
ftr-380	1236	34	disregarded	disregarded	ADJ
ftr-380	1236	35	entities	entity	NOUN
ftr-380	1236	36	,	,	PUNCT
ftr-380	1236	37	65	65	NUM
ftr-380	1236	38	fr	fr	NUM
ftr-380	1236	39	31115	31115	NUM
ftr-380	1236	40	(	(	PUNCT
ftr-380	1236	41	5/16/00	5/16/00	NUM
ftr-380	1236	42	)	)	PUNCT
ftr-380	1236	43	]	]	PUNCT
ftr-380	1237	1	that	that	PRON
ftr-380	1237	2	would	would	AUX
ftr-380	1237	3	have	have	AUX
ftr-380	1237	4	provided	provide	VERB
ftr-380	1237	5	that	that	SCONJ
ftr-380	1237	6	neither	neither	CCONJ
ftr-380	1237	7	the	the	DET
ftr-380	1237	8	merger	merger	NOUN
ftr-380	1237	9	of	of	ADP
ftr-380	1237	10	a	a	DET
ftr-380	1237	11	disregarded	disregarded	ADJ
ftr-380	1237	12	entity	entity	NOUN
ftr-380	1237	13	into	into	ADP
ftr-380	1237	14	a	a	DET
ftr-380	1237	15	corporation	corporation	NOUN
ftr-380	1237	16	nor	nor	CCONJ
ftr-380	1237	17	the	the	DET
ftr-380	1237	18	merger	merger	NOUN
ftr-380	1237	19	of	of	ADP
ftr-380	1237	20	a	a	DET
ftr-380	1237	21	target	target	NOUN
ftr-380	1237	22	corporation	corporation	NOUN
ftr-380	1237	23	into	into	ADP
ftr-380	1237	24	a	a	DET
ftr-380	1237	25	disregarded	disregarded	ADJ
ftr-380	1237	26	entity	entity	NOUN
ftr-380	1237	27	was	be	AUX
ftr-380	1237	28	a	a	DET
ftr-380	1237	29	statutory	statutory	ADJ
ftr-380	1237	30	merger	merger	NOUN
ftr-380	1237	31	qualifying	qualify	VERB
ftr-380	1237	32	as	as	ADP
ftr-380	1237	33	a	a	DET
ftr-380	1237	34	reorganization	reorganization	NOUN
ftr-380	1237	35	under	under	ADP
ftr-380	1237	36	§	§	PROPN
ftr-380	1237	37	368(a)(1)(a	368(a)(1)(a	NUM
ftr-380	1237	38	)	)	PUNCT
ftr-380	1237	39	,	,	PUNCT
ftr-380	1237	40	and	and	CCONJ
ftr-380	1237	41	proposed	propose	VERB
ftr-380	1237	42	more	more	ADJ
ftr-380	1237	43	liberal	liberal	ADJ
ftr-380	1237	44	regulations	regulation	NOUN
ftr-380	1237	45	[	[	X
ftr-380	1237	46	prop	prop	NOUN
ftr-380	1237	47	.	.	PUNCT
ftr-380	1238	1	reg	reg	NOUN
ftr-380	1238	2	.	.	PUNCT
ftr-380	1239	1	§	§	PROPN
ftr-380	1239	2	1.368	1.368	NUM
ftr-380	1239	3	-	-	PUNCT
ftr-380	1239	4	2(b)(1	2(b)(1	NUM
ftr-380	1239	5	)	)	PUNCT
ftr-380	1239	6	]	]	PUNCT
ftr-380	1239	7	.	.	PUNCT
ftr-380	1240	1	under	under	ADP
ftr-380	1240	2	the	the	DET
ftr-380	1240	3	2001	2001	NUM
ftr-380	1240	4	proposed	propose	VERB
ftr-380	1240	5	regulations	regulation	NOUN
ftr-380	1240	6	,	,	PUNCT
ftr-380	1240	7	a	a	DET
ftr-380	1240	8	merger	merger	NOUN
ftr-380	1240	9	of	of	ADP
ftr-380	1240	10	a	a	DET
ftr-380	1240	11	corporation	corporation	NOUN
ftr-380	1240	12	into	into	ADP
ftr-380	1240	13	a	a	DET
ftr-380	1240	14	disregarded	disregarded	ADJ
ftr-380	1240	15	entity	entity	NOUN
ftr-380	1240	16	that	that	PRON
ftr-380	1240	17	is	be	AUX
ftr-380	1240	18	wholly	wholly	ADV
ftr-380	1240	19	owned	own	VERB
ftr-380	1240	20	by	by	ADP
ftr-380	1240	21	another	another	DET
ftr-380	1240	22	corporation	corporation	NOUN
ftr-380	1240	23	could	could	AUX
ftr-380	1240	24	qualify	qualify	VERB
ftr-380	1240	25	as	as	ADP
ftr-380	1240	26	a	a	DET
ftr-380	1240	27	type	type	NOUN
ftr-380	1240	28	(	(	PUNCT
ftr-380	1240	29	a	a	NOUN
ftr-380	1240	30	)	)	PUNCT
ftr-380	1240	31	merger	merger	NOUN
ftr-380	1240	32	.	.	PUNCT
ftr-380	1241	1	the	the	DET
ftr-380	1241	2	treasury	treasury	PROPN
ftr-380	1241	3	department	department	PROPN
ftr-380	1241	4	has	have	AUX
ftr-380	1241	5	now	now	ADV
ftr-380	1241	6	promulgated	promulgate	VERB
ftr-380	1241	7	the	the	DET
ftr-380	1241	8	2001	2001	NUM
ftr-380	1241	9	proposed	propose	VERB
ftr-380	1241	10	regulations	regulation	NOUN
ftr-380	1241	11	,	,	PUNCT
ftr-380	1241	12	with	with	ADP
ftr-380	1241	13	some	some	DET
ftr-380	1241	14	modifications	modification	NOUN
ftr-380	1241	15	,	,	PUNCT
ftr-380	1241	16	as	as	ADP
ftr-380	1241	17	temp	temp	NOUN
ftr-380	1241	18	.	.	PUNCT
ftr-380	1242	1	reg	reg	NOUN
ftr-380	1242	2	.	.	PUNCT
ftr-380	1243	1	§	§	PROPN
ftr-380	1243	2	1.368	1.368	NUM
ftr-380	1243	3	-	-	SYM
ftr-380	1243	4	2t(b	2t(b	NUM
ftr-380	1243	5	)	)	PUNCT
ftr-380	1243	6	and	and	CCONJ
ftr-380	1243	7	simultaneously	simultaneously	ADV
ftr-380	1243	8	published	publish	VERB
ftr-380	1243	9	new	new	ADJ
ftr-380	1243	10	identical	identical	ADJ
ftr-380	1243	11	proposed	propose	VERB
ftr-380	1243	12	regulations	regulation	NOUN
ftr-380	1243	13	.	.	PUNCT
ftr-380	1244	1	*	*	PUNCT
ftr-380	1244	2	the	the	DET
ftr-380	1244	3	main	main	ADJ
ftr-380	1244	4	point	point	NOUN
ftr-380	1244	5	of	of	ADP
ftr-380	1244	6	the	the	DET
ftr-380	1244	7	regulations	regulation	NOUN
ftr-380	1244	8	is	be	AUX
ftr-380	1244	9	that	that	SCONJ
ftr-380	1244	10	the	the	DET
ftr-380	1244	11	merger	merger	NOUN
ftr-380	1244	12	of	of	ADP
ftr-380	1244	13	a	a	DET
ftr-380	1244	14	target	target	NOUN
ftr-380	1244	15	corporation	corporation	NOUN
ftr-380	1244	16	into	into	ADP
ftr-380	1244	17	an	an	DET
ftr-380	1244	18	llc	llc	NOUN
ftr-380	1244	19	wholly	wholly	ADV
ftr-380	1244	20	owned	own	VERB
ftr-380	1244	21	by	by	ADP
ftr-380	1244	22	another	another	DET
ftr-380	1244	23	corporation	corporation	NOUN
ftr-380	1244	24	(	(	PUNCT
ftr-380	1244	25	thereby	thereby	ADV
ftr-380	1244	26	rendering	render	VERB
ftr-380	1244	27	the	the	DET
ftr-380	1244	28	llc	llc	PROPN
ftr-380	1244	29	a	a	DET
ftr-380	1244	30	disregarded	disregarded	ADJ
ftr-380	1244	31	entity	entity	NOUN
ftr-380	1244	32	)	)	PUNCT
ftr-380	1244	33	can	can	AUX
ftr-380	1244	34	qualify	qualify	VERB
ftr-380	1244	35	as	as	ADP
ftr-380	1244	36	a	a	DET
ftr-380	1244	37	type	type	NOUN
ftr-380	1244	38	(	(	PUNCT
ftr-380	1244	39	a	a	NOUN
ftr-380	1244	40	)	)	PUNCT
ftr-380	1244	41	reorganization	reorganization	NOUN
ftr-380	1244	42	[	[	X
ftr-380	1244	43	and	and	CCONJ
ftr-380	1244	44	under	under	ADP
ftr-380	1244	45	more	more	ADJ
ftr-380	1244	46	complex	complex	ADJ
ftr-380	1244	47	structures	structure	NOUN
ftr-380	1244	48	as	as	ADP
ftr-380	1244	49	a	a	DET
ftr-380	1244	50	triangular	triangular	NOUN
ftr-380	1244	51	reorganization	reorganization	NOUN
ftr-380	1244	52	;	;	PUNCT
ftr-380	1245	1	that	that	SCONJ
ftr-380	1245	2	the	the	DET
ftr-380	1245	3	merger	merger	NOUN
ftr-380	1245	4	of	of	ADP
ftr-380	1245	5	a	a	DET
ftr-380	1245	6	corporation	corporation	NOUN
ftr-380	1245	7	into	into	ADP
ftr-380	1245	8	a	a	DET
ftr-380	1245	9	q	q	NOUN
ftr-380	1245	10	-	-	PUNCT
ftr-380	1245	11	sub	sub	NOUN
ftr-380	1245	12	[	[	X
ftr-380	1245	13	also	also	ADV
ftr-380	1245	14	a	a	DET
ftr-380	1245	15	disregarded	disregarded	ADJ
ftr-380	1245	16	entity	entity	NOUN
ftr-380	1245	17	]	]	PUNCT
ftr-380	1245	18	can	can	AUX
ftr-380	1245	19	qualify	qualify	VERB
ftr-380	1245	20	as	as	ADP
ftr-380	1245	21	a	a	DET
ftr-380	1245	22	type	type	NOUN
ftr-380	1245	23	(	(	PUNCT
ftr-380	1245	24	a	a	NOUN
ftr-380	1245	25	)	)	PUNCT
ftr-380	1245	26	reorganization	reorganization	NOUN
ftr-380	1245	27	;	;	PUNCT
ftr-380	1245	28	and	and	CCONJ
ftr-380	1245	29	that	that	SCONJ
ftr-380	1245	30	a	a	DET
ftr-380	1245	31	merger	merger	NOUN
ftr-380	1245	32	into	into	ADP
ftr-380	1245	33	a	a	DET
ftr-380	1245	34	qualified	qualified	ADJ
ftr-380	1245	35	reit	reit	NOUN
ftr-380	1245	36	subsidiary	subsidiary	NOUN
ftr-380	1245	37	can	can	AUX
ftr-380	1245	38	qualify	qualify	VERB
ftr-380	1245	39	as	as	ADP
ftr-380	1245	40	a	a	DET
ftr-380	1245	41	type	type	NOUN
ftr-380	1245	42	(	(	PUNCT
ftr-380	1245	43	a	a	NOUN
ftr-380	1245	44	)	)	PUNCT
ftr-380	1245	45	reorganization	reorganization	NOUN
ftr-380	1245	46	.	.	PUNCT
ftr-380	1246	1	*	*	PUNCT
ftr-380	1246	2	nevertheless	nevertheless	ADV
ftr-380	1246	3	,	,	PUNCT
ftr-380	1246	4	the	the	DET
ftr-380	1246	5	new	new	ADJ
ftr-380	1246	6	regulations	regulation	NOUN
ftr-380	1246	7	introduce	introduce	VERB
ftr-380	1246	8	significant	significant	ADJ
ftr-380	1246	9	definitional	definitional	ADJ
ftr-380	1246	10	jargon	jargon	NOUN
ftr-380	1246	11	.	.	PUNCT
ftr-380	1247	1	the	the	DET
ftr-380	1247	2	term	term	NOUN
ftr-380	1247	3	"	"	PUNCT
ftr-380	1247	4	disregarded	disregarded	ADJ
ftr-380	1247	5	entity	entity	NOUN
ftr-380	1247	6	"	"	PUNCT
ftr-380	1247	7	means	mean	VERB
ftr-380	1247	8	a	a	DET
ftr-380	1247	9	business	business	NOUN
ftr-380	1247	10	entity	entity	NOUN
ftr-380	1247	11	(	(	PUNCT
ftr-380	1247	12	as	as	SCONJ
ftr-380	1247	13	defined	define	VERB
ftr-380	1247	14	in	in	ADP
ftr-380	1247	15	reg	reg	NOUN
ftr-380	1247	16	.	.	PUNCT
ftr-380	1248	1	§	§	PROPN
ftr-380	1248	2	301.7701	301.7701	NUM
ftr-380	1248	3	-	-	SYM
ftr-380	1248	4	2(a	2(a	NUM
ftr-380	1248	5	)	)	PUNCT
ftr-380	1248	6	)	)	PUNCT
ftr-380	1249	1	that	that	PRON
ftr-380	1249	2	is	be	AUX
ftr-380	1249	3	disregarded	disregard	VERB
ftr-380	1249	4	as	as	ADP
ftr-380	1249	5	an	an	DET
ftr-380	1249	6	entity	entity	NOUN
ftr-380	1249	7	separate	separate	ADJ
ftr-380	1249	8	from	from	ADP
ftr-380	1249	9	its	its	PRON
ftr-380	1249	10	owner	owner	NOUN
ftr-380	1249	11	for	for	ADP
ftr-380	1249	12	federal	federal	ADJ
ftr-380	1249	13	tax	tax	NOUN
ftr-380	1249	14	purposes	purpose	NOUN
ftr-380	1249	15	,	,	PUNCT
ftr-380	1249	16	including	include	VERB
ftr-380	1249	17	single	single	ADJ
ftr-380	1249	18	member	member	NOUN
ftr-380	1249	19	corporate	corporate	NOUN
ftr-380	1249	20	-	-	PUNCT
ftr-380	1249	21	owned	own	VERB
ftr-380	1249	22	llcs	llcs	NOUN
ftr-380	1249	23	,	,	PUNCT
ftr-380	1249	24	qualified	qualified	PROPN
ftr-380	1249	25	re1	re1	PROPN
ftr-380	1249	26	t	t	PROPN
ftr-380	1249	27	subsidiaries	subsidiary	NOUN
ftr-380	1249	28	,	,	PUNCT
ftr-380	1249	29	and	and	CCONJ
ftr-380	1249	30	q	q	NOUN
ftr-380	1249	31	-	-	PUNCT
ftr-380	1249	32	subs	sub	NOUN
ftr-380	1249	33	.	.	PUNCT
ftr-380	1250	1	"	"	PUNCT
ftr-380	1250	2	combining	combine	VERB
ftr-380	1250	3	[	[	X
ftr-380	1250	4	vol	vol	NOUN
ftr-380	1250	5	8	8	NUM
ftr-380	1250	6	:	:	PUNCT
ftr-380	1250	7	si	si	PROPN
ftr-380	1250	8	recent	recent	ADJ
ftr-380	1250	9	developments	development	NOUN
ftr-380	1250	10	in	in	ADP
ftr-380	1250	11	federal	federal	ADJ
ftr-380	1250	12	income	income	NOUN
ftr-380	1250	13	taxation	taxation	NOUN
ftr-380	1250	14	entity	entity	NOUN
ftr-380	1250	15	"	"	PUNCT
ftr-380	1250	16	means	mean	VERB
ftr-380	1250	17	a	a	DET
ftr-380	1250	18	corporation	corporation	NOUN
ftr-380	1250	19	[	[	PUNCT
ftr-380	1250	20	as	as	SCONJ
ftr-380	1250	21	defined	define	VERB
ftr-380	1250	22	in	in	ADP
ftr-380	1250	23	reg	reg	NOUN
ftr-380	1250	24	.	.	PUNCT
ftr-380	1251	1	§	§	PROPN
ftr-380	1251	2	301.7701	301.7701	NUM
ftr-380	1251	3	-	-	SYM
ftr-380	1251	4	2(b	2(b	NUM
ftr-380	1251	5	)	)	PUNCT
ftr-380	1251	6	]	]	PUNCT
ftr-380	1252	1	that	that	PRON
ftr-380	1252	2	is	be	AUX
ftr-380	1252	3	not	not	PART
ftr-380	1252	4	a	a	DET
ftr-380	1252	5	disregarded	disregarded	ADJ
ftr-380	1252	6	entity	entity	NOUN
ftr-380	1252	7	.	.	PUNCT
ftr-380	1253	1	"	"	PUNCT
ftr-380	1253	2	combining	combine	VERB
ftr-380	1253	3	unit	unit	NOUN
ftr-380	1253	4	"	"	PUNCT
ftr-380	1253	5	means	mean	VERB
ftr-380	1253	6	a	a	DET
ftr-380	1253	7	combining	combine	VERB
ftr-380	1253	8	entity	entity	NOUN
ftr-380	1253	9	and	and	CCONJ
ftr-380	1253	10	all	all	DET
ftr-380	1253	11	disregarded	disregarded	ADJ
ftr-380	1253	12	entities	entity	NOUN
ftr-380	1253	13	,	,	PUNCT
ftr-380	1253	14	if	if	SCONJ
ftr-380	1253	15	any	any	PRON
ftr-380	1253	16	,	,	PUNCT
ftr-380	1253	17	the	the	DET
ftr-380	1253	18	assets	asset	NOUN
ftr-380	1253	19	of	of	ADP
ftr-380	1253	20	which	which	PRON
ftr-380	1253	21	are	be	AUX
ftr-380	1253	22	treated	treat	VERB
ftr-380	1253	23	as	as	SCONJ
ftr-380	1253	24	owned	own	VERB
ftr-380	1253	25	by	by	ADP
ftr-380	1253	26	such	such	ADJ
ftr-380	1253	27	combining	combine	VERB
ftr-380	1253	28	entity	entity	NOUN
ftr-380	1253	29	for	for	ADP
ftr-380	1253	30	federal	federal	ADJ
ftr-380	1253	31	tax	tax	NOUN
ftr-380	1253	32	purposes	purpose	NOUN
ftr-380	1253	33	.	.	PUNCT
ftr-380	1254	1	under	under	ADP
ftr-380	1254	2	the	the	DET
ftr-380	1254	3	proposed	propose	VERB
ftr-380	1254	4	regulations	regulation	NOUN
ftr-380	1254	5	,	,	PUNCT
ftr-380	1254	6	a	a	DET
ftr-380	1254	7	statutory	statutory	ADJ
ftr-380	1254	8	merger	merger	NOUN
ftr-380	1254	9	or	or	CCONJ
ftr-380	1254	10	consolidation	consolidation	NOUN
ftr-380	1254	11	under	under	ADP
ftr-380	1254	12	§	§	PROPN
ftr-380	1254	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-380	1254	14	)	)	PUNCT
ftr-380	1254	15	must	must	AUX
ftr-380	1254	16	be	be	AUX
ftr-380	1254	17	effected	effect	VERB
ftr-380	1254	18	pursuant	pursuant	ADJ
ftr-380	1254	19	to	to	ADP
ftr-380	1254	20	the	the	DET
ftr-380	1254	21	laws	law	NOUN
ftr-380	1254	22	of	of	ADP
ftr-380	1254	23	the	the	DET
ftr-380	1254	24	united	united	PROPN
ftr-380	1254	25	states	states	PROPN
ftr-380	1254	26	,	,	PUNCT
ftr-380	1254	27	a	a	DET
ftr-380	1254	28	state	state	NOUN
ftr-380	1254	29	or	or	CCONJ
ftr-380	1254	30	the	the	DET
ftr-380	1254	31	district	district	NOUN
ftr-380	1254	32	of	of	ADP
ftr-380	1254	33	columbia	columbia	PROPN
ftr-380	1254	34	.	.	PUNCT
ftr-380	1255	1	[	[	X
ftr-380	1255	2	foreign	foreign	ADJ
ftr-380	1255	3	statutory	statutory	ADJ
ftr-380	1255	4	mergers	merger	NOUN
ftr-380	1255	5	still	still	ADV
ftr-380	1255	6	do	do	AUX
ftr-380	1255	7	not	not	PART
ftr-380	1255	8	qualify	qualify	VERB
ftr-380	1255	9	,	,	PUNCT
ftr-380	1255	10	but	but	CCONJ
ftr-380	1255	11	the	the	DET
ftr-380	1255	12	domestic	domestic	ADJ
ftr-380	1255	13	statute	statute	NOUN
ftr-380	1255	14	no	no	ADV
ftr-380	1255	15	longer	long	ADV
ftr-380	1255	16	needs	need	VERB
ftr-380	1255	17	to	to	PART
ftr-380	1255	18	be	be	AUX
ftr-380	1255	19	a	a	DET
ftr-380	1255	20	"	"	PUNCT
ftr-380	1255	21	corporate	corporate	ADJ
ftr-380	1255	22	"	"	PUNCT
ftr-380	1255	23	law	law	NOUN
ftr-380	1255	24	.	.	PUNCT
ftr-380	1255	25	]	]	PUNCT
ftr-380	1256	1	all	all	PRON
ftr-380	1256	2	of	of	ADP
ftr-380	1256	3	the	the	DET
ftr-380	1256	4	following	follow	VERB
ftr-380	1256	5	events	event	NOUN
ftr-380	1256	6	must	must	AUX
ftr-380	1256	7	occur	occur	VERB
ftr-380	1256	8	simultaneously	simultaneously	ADV
ftr-380	1256	9	:	:	PUNCT
ftr-380	1256	10	(	(	PUNCT
ftr-380	1256	11	1	1	X
ftr-380	1256	12	)	)	PUNCT
ftr-380	1256	13	all	all	PRON
ftr-380	1256	14	of	of	ADP
ftr-380	1256	15	the	the	DET
ftr-380	1256	16	assets	asset	NOUN
ftr-380	1256	17	(	(	PUNCT
ftr-380	1256	18	other	other	ADJ
ftr-380	1256	19	than	than	ADP
ftr-380	1256	20	those	those	PRON
ftr-380	1256	21	distributed	distribute	VERB
ftr-380	1256	22	in	in	ADP
ftr-380	1256	23	the	the	DET
ftr-380	1256	24	transaction	transaction	NOUN
ftr-380	1256	25	)	)	PUNCT
ftr-380	1256	26	and	and	CCONJ
ftr-380	1256	27	liabilities	liability	NOUN
ftr-380	1256	28	(	(	PUNCT
ftr-380	1256	29	except	except	SCONJ
ftr-380	1256	30	to	to	ADP
ftr-380	1256	31	the	the	DET
ftr-380	1256	32	extent	extent	NOUN
ftr-380	1256	33	satisfied	satisfied	ADJ
ftr-380	1256	34	or	or	CCONJ
ftr-380	1256	35	discharged	discharge	VERB
ftr-380	1256	36	in	in	ADP
ftr-380	1256	37	the	the	DET
ftr-380	1256	38	transaction	transaction	NOUN
ftr-380	1256	39	)	)	PUNCT
ftr-380	1256	40	of	of	ADP
ftr-380	1256	41	each	each	DET
ftr-380	1256	42	member	member	NOUN
ftr-380	1256	43	of	of	ADP
ftr-380	1256	44	one	one	NUM
ftr-380	1256	45	or	or	CCONJ
ftr-380	1256	46	more	more	ADV
ftr-380	1256	47	combining	combine	VERB
ftr-380	1256	48	units	unit	NOUN
ftr-380	1256	49	(	(	PUNCT
ftr-380	1256	50	each	each	PRON
ftr-380	1256	51	a	a	DET
ftr-380	1256	52	transferor	transferor	NOUN
ftr-380	1256	53	unit	unit	NOUN
ftr-380	1256	54	)	)	PUNCT
ftr-380	1256	55	become	become	VERB
ftr-380	1256	56	the	the	DET
ftr-380	1256	57	assets	asset	NOUN
ftr-380	1256	58	and	and	CCONJ
ftr-380	1256	59	liabilities	liability	NOUN
ftr-380	1256	60	of	of	ADP
ftr-380	1256	61	one	one	NUM
ftr-380	1256	62	or	or	CCONJ
ftr-380	1256	63	more	more	ADJ
ftr-380	1256	64	members	member	NOUN
ftr-380	1256	65	of	of	ADP
ftr-380	1256	66	one	one	NUM
ftr-380	1256	67	other	other	ADJ
ftr-380	1256	68	combining	combine	VERB
ftr-380	1256	69	unit	unit	NOUN
ftr-380	1256	70	(	(	PUNCT
ftr-380	1256	71	the	the	DET
ftr-380	1256	72	transferee	transferee	PROPN
ftr-380	1256	73	unit	unit	NOUN
ftr-380	1256	74	)	)	PUNCT
ftr-380	1256	75	;	;	PUNCT
ftr-380	1256	76	and	and	CCONJ
ftr-380	1256	77	(	(	PUNCT
ftr-380	1256	78	2	2	X
ftr-380	1256	79	)	)	PUNCT
ftr-380	1256	80	the	the	DET
ftr-380	1256	81	combining	combine	VERB
ftr-380	1256	82	entity	entity	NOUN
ftr-380	1256	83	of	of	ADP
ftr-380	1256	84	each	each	DET
ftr-380	1256	85	transferor	transferor	NOUN
ftr-380	1256	86	unit	unit	NOUN
ftr-380	1256	87	ceases	cease	VERB
ftr-380	1256	88	its	its	PRON
ftr-380	1256	89	separate	separate	ADJ
ftr-380	1256	90	legal	legal	ADJ
ftr-380	1256	91	existence	existence	NOUN
ftr-380	1257	1	[	[	X
ftr-380	1257	2	although	although	SCONJ
ftr-380	1257	3	its	its	PRON
ftr-380	1257	4	formal	formal	ADJ
ftr-380	1257	5	existence	existence	NOUN
ftr-380	1257	6	can	can	AUX
ftr-380	1257	7	continue	continue	VERB
ftr-380	1257	8	under	under	ADP
ftr-380	1257	9	state	state	NOUN
ftr-380	1257	10	law	law	NOUN
ftr-380	1257	11	for	for	ADP
ftr-380	1257	12	certain	certain	ADJ
ftr-380	1257	13	limited	limited	ADJ
ftr-380	1257	14	purposes	purpose	NOUN
ftr-380	1257	15	that	that	PRON
ftr-380	1257	16	are	be	AUX
ftr-380	1257	17	not	not	PART
ftr-380	1257	18	inconsistent	inconsistent	ADJ
ftr-380	1257	19	with	with	ADP
ftr-380	1257	20	the	the	DET
ftr-380	1257	21	"	"	PUNCT
ftr-380	1257	22	all	all	PRON
ftr-380	1257	23	of	of	ADP
ftr-380	1257	24	the	the	DET
ftr-380	1257	25	assets	asset	NOUN
ftr-380	1257	26	"	"	PUNCT
ftr-380	1257	27	requirement	requirement	NOUN
ftr-380	1257	28	.	.	PUNCT
ftr-380	1258	1	]	]	PUNCT
ftr-380	1258	2	.	.	PUNCT
ftr-380	1259	1	the	the	DET
ftr-380	1259	2	examples	example	NOUN
ftr-380	1259	3	provide	provide	VERB
ftr-380	1259	4	all	all	PRON
ftr-380	1259	5	of	of	ADP
ftr-380	1259	6	the	the	DET
ftr-380	1259	7	details	detail	NOUN
ftr-380	1259	8	of	of	ADP
ftr-380	1259	9	the	the	DET
ftr-380	1259	10	rules	rule	NOUN
ftr-380	1259	11	:	:	PUNCT
ftr-380	1259	12	divisive	divisive	ADJ
ftr-380	1259	13	mergers	merger	NOUN
ftr-380	1259	14	[	[	X
ftr-380	1259	15	see	see	INTJ
ftr-380	1259	16	rev	rev	PROPN
ftr-380	1259	17	.	.	PROPN
ftr-380	1259	18	rul	rul	PROPN
ftr-380	1259	19	.	.	PUNCT
ftr-380	1259	20	2000	2000	NUM
ftr-380	1259	21	-	-	SYM
ftr-380	1259	22	5	5	NUM
ftr-380	1259	23	,	,	PUNCT
ftr-380	1259	24	2000	2000	NUM
ftr-380	1259	25	-	-	SYM
ftr-380	1259	26	1	1	NUM
ftr-380	1259	27	c.b	c.b	PROPN
ftr-380	1259	28	.	.	PROPN
ftr-380	1259	29	436	436	NUM
ftr-380	1259	30	]	]	PUNCT
ftr-380	1259	31	can	can	AUX
ftr-380	1259	32	not	not	PART
ftr-380	1259	33	qualify	qualify	VERB
ftr-380	1259	34	(	(	PUNCT
ftr-380	1259	35	ex	ex	X
ftr-380	1259	36	.	.	NOUN
ftr-380	1259	37	1	1	NUM
ftr-380	1259	38	)	)	PUNCT
ftr-380	1259	39	;	;	PUNCT
ftr-380	1259	40	forward	forward	ADV
ftr-380	1259	41	triangular	triangular	NOUN
ftr-380	1259	42	mergers	merger	NOUN
ftr-380	1259	43	(	(	PUNCT
ftr-380	1259	44	into	into	ADP
ftr-380	1259	45	a	a	DET
ftr-380	1259	46	disregarded	disregarded	ADJ
ftr-380	1259	47	entity	entity	NOUN
ftr-380	1259	48	owned	own	VERB
ftr-380	1259	49	by	by	ADP
ftr-380	1259	50	a	a	DET
ftr-380	1259	51	subsidiary	subsidiary	NOUN
ftr-380	1259	52	)	)	PUNCT
ftr-380	1259	53	are	be	AUX
ftr-380	1259	54	allowed	allow	VERB
ftr-380	1259	55	(	(	PUNCT
ftr-380	1259	56	ex	ex	NOUN
ftr-380	1259	57	.	.	NOUN
ftr-380	1259	58	2	2	NUM
ftr-380	1259	59	&	&	CCONJ
ftr-380	1259	60	4	4	NUM
ftr-380	1259	61	)	)	PUNCT
ftr-380	1259	62	;	;	PUNCT
ftr-380	1259	63	the	the	DET
ftr-380	1259	64	merger	merger	NOUN
ftr-380	1259	65	of	of	ADP
ftr-380	1259	66	a	a	DET
ftr-380	1259	67	target	target	NOUN
ftr-380	1259	68	s	s	PART
ftr-380	1259	69	corporation	corporation	NOUN
ftr-380	1259	70	that	that	PRON
ftr-380	1259	71	owns	own	VERB
ftr-380	1259	72	a	a	DET
ftr-380	1259	73	q	q	NOUN
ftr-380	1259	74	-	-	PUNCT
ftr-380	1259	75	sub	sub	NOUN
ftr-380	1259	76	into	into	ADP
ftr-380	1259	77	a	a	DET
ftr-380	1259	78	disregarded	disregarded	ADJ
ftr-380	1259	79	entity	entity	NOUN
ftr-380	1259	80	owned	own	VERB
ftr-380	1259	81	by	by	ADP
ftr-380	1259	82	a	a	DET
ftr-380	1259	83	c	c	NOUN
ftr-380	1259	84	corporation	corporation	NOUN
ftr-380	1259	85	qualifies	qualify	VERB
ftr-380	1259	86	as	as	ADP
ftr-380	1259	87	to	to	ADP
ftr-380	1259	88	both	both	CCONJ
ftr-380	1259	89	the	the	DET
ftr-380	1259	90	target	target	NOUN
ftr-380	1259	91	s	s	PART
ftr-380	1259	92	corporation	corporation	NOUN
ftr-380	1259	93	and	and	CCONJ
ftr-380	1259	94	its	its	PRON
ftr-380	1259	95	q	q	NOUN
ftr-380	1259	96	-	-	PUNCT
ftr-380	1259	97	sub	sub	NOUN
ftr-380	1259	98	(	(	PUNCT
ftr-380	1259	99	ex	ex	NOUN
ftr-380	1259	100	.	.	NOUN
ftr-380	1259	101	3	3	NUM
ftr-380	1259	102	)	)	PUNCT
ftr-380	1259	103	;	;	PUNCT
ftr-380	1259	104	the	the	DET
ftr-380	1259	105	owner	owner	NOUN
ftr-380	1259	106	of	of	ADP
ftr-380	1259	107	the	the	DET
ftr-380	1259	108	disregarded	disregarded	ADJ
ftr-380	1259	109	entity	entity	NOUN
ftr-380	1259	110	must	must	AUX
ftr-380	1259	111	be	be	AUX
ftr-380	1259	112	a	a	DET
ftr-380	1259	113	corporation	corporation	NOUN
ftr-380	1259	114	(	(	PUNCT
ftr-380	1259	115	ex	ex	NOUN
ftr-380	1259	116	.	.	NOUN
ftr-380	1259	117	5	5	NUM
ftr-380	1259	118	)	)	PUNCT
ftr-380	1259	119	;	;	PUNCT
ftr-380	1259	120	mergers	merger	NOUN
ftr-380	1259	121	of	of	ADP
ftr-380	1259	122	disregarded	disregarded	ADJ
ftr-380	1259	123	entities	entity	NOUN
ftr-380	1259	124	into	into	ADP
ftr-380	1259	125	corporations	corporation	NOUN
ftr-380	1259	126	do	do	AUX
ftr-380	1259	127	not	not	PART
ftr-380	1259	128	qualify	qualify	VERB
ftr-380	1259	129	(	(	PUNCT
ftr-380	1259	130	ex	ex	NOUN
ftr-380	1259	131	.	.	NOUN
ftr-380	1259	132	6	6	NUM
ftr-380	1259	133	)	)	PUNCT
ftr-380	1259	134	;	;	PUNCT
ftr-380	1259	135	none	none	NOUN
ftr-380	1259	136	of	of	ADP
ftr-380	1259	137	the	the	DET
ftr-380	1259	138	consideration	consideration	NOUN
ftr-380	1259	139	received	receive	VERB
ftr-380	1259	140	by	by	ADP
ftr-380	1259	141	the	the	DET
ftr-380	1259	142	target	target	NOUN
ftr-380	1259	143	shareholders	shareholder	NOUN
ftr-380	1259	144	may	may	AUX
ftr-380	1259	145	be	be	AUX
ftr-380	1259	146	interests	interest	NOUN
ftr-380	1259	147	in	in	ADP
ftr-380	1259	148	the	the	DET
ftr-380	1259	149	disregarded	disregarded	ADJ
ftr-380	1259	150	entity	entity	NOUN
ftr-380	1259	151	(	(	PUNCT
ftr-380	1259	152	ex	ex	NOUN
ftr-380	1259	153	.	.	NOUN
ftr-380	1259	154	7	7	NUM
ftr-380	1259	155	)	)	PUNCT
ftr-380	1259	156	;	;	PUNCT
ftr-380	1259	157	and	and	CCONJ
ftr-380	1259	158	the	the	DET
ftr-380	1259	159	target	target	NOUN
ftr-380	1259	160	can	can	AUX
ftr-380	1259	161	be	be	AUX
ftr-380	1259	162	tailored	tailor	VERB
ftr-380	1259	163	by	by	ADP
ftr-380	1259	164	selling	sell	VERB
ftr-380	1259	165	assets	asset	NOUN
ftr-380	1259	166	and	and	CCONJ
ftr-380	1259	167	distributing	distribute	VERB
ftr-380	1259	168	proceeds	proceed	NOUN
ftr-380	1259	169	,	,	PUNCT
ftr-380	1259	170	as	as	ADV
ftr-380	1259	171	long	long	ADV
ftr-380	1259	172	as	as	SCONJ
ftr-380	1259	173	all	all	PRON
ftr-380	1259	174	of	of	ADP
ftr-380	1259	175	the	the	DET
ftr-380	1259	176	remaining	remain	VERB
ftr-380	1259	177	assets	asset	NOUN
ftr-380	1259	178	are	be	AUX
ftr-380	1259	179	transferred	transfer	VERB
ftr-380	1259	180	to	to	ADP
ftr-380	1259	181	the	the	DET
ftr-380	1259	182	disregarded	disregarded	ADJ
ftr-380	1259	183	entity	entity	NOUN
ftr-380	1259	184	in	in	ADP
ftr-380	1259	185	the	the	DET
ftr-380	1259	186	merger	merger	NOUN
ftr-380	1259	187	(	(	PUNCT
ftr-380	1259	188	ex	ex	X
ftr-380	1259	189	.	.	NOUN
ftr-380	1259	190	8)	8)	NUM
ftr-380	1259	191	.	.	PUNCT
ftr-380	1260	1	a.	a.	PROPN
ftr-380	1260	2	t.d	t.d	PROPN
ftr-380	1260	3	.	.	PROPN
ftr-380	1260	4	9242	9242	NUM
ftr-380	1260	5	,	,	PUNCT
ftr-380	1260	6	statutory	statutory	ADJ
ftr-380	1260	7	mergers	merger	NOUN
ftr-380	1260	8	and	and	CCONJ
ftr-380	1260	9	consolidations	consolidation	NOUN
ftr-380	1260	10	,	,	PUNCT
ftr-380	1260	11	71	71	NUM
ftr-380	1260	12	f.r	f.r	NOUN
ftr-380	1260	13	.	.	PROPN
ftr-380	1260	14	4259	4259	NUM
ftr-380	1260	15	(	(	PUNCT
ftr-380	1260	16	1/26/06	1/26/06	NUM
ftr-380	1260	17	)	)	PUNCT
ftr-380	1260	18	.	.	PUNCT
ftr-380	1261	1	these	these	DET
ftr-380	1261	2	final	final	ADJ
ftr-380	1261	3	regulations	regulation	NOUN
ftr-380	1261	4	adopt	adopt	VERB
ftr-380	1261	5	proposed	propose	VERB
ftr-380	1261	6	regulations	regulation	NOUN
ftr-380	1261	7	(	(	PUNCT
ftr-380	1261	8	reg117969	reg117969	X
ftr-380	1261	9	-	-	PUNCT
ftr-380	1261	10	00	00	NUM
ftr-380	1261	11	)	)	PUNCT
ftr-380	1261	12	issued	issue	VERB
ftr-380	1261	13	in	in	ADP
ftr-380	1261	14	2005	2005	NUM
ftr-380	1261	15	based	base	VERB
ftr-380	1261	16	upon	upon	SCONJ
ftr-380	1261	17	temporary	temporary	ADJ
ftr-380	1261	18	regulations	regulation	NOUN
ftr-380	1261	19	(	(	PUNCT
ftr-380	1261	20	t.d	t.d	PROPN
ftr-380	1261	21	.	.	NOUN
ftr-380	1261	22	9038	9038	NUM
ftr-380	1261	23	)	)	PUNCT
ftr-380	1261	24	issued	issue	VERB
ftr-380	1261	25	in	in	ADP
ftr-380	1261	26	2003	2003	NUM
ftr-380	1261	27	.	.	PUNCT
ftr-380	1262	1	the	the	DET
ftr-380	1262	2	final	final	ADJ
ftr-380	1262	3	regulations	regulation	NOUN
ftr-380	1262	4	replace	replace	VERB
ftr-380	1262	5	the	the	DET
ftr-380	1262	6	requirement	requirement	NOUN
ftr-380	1262	7	in	in	ADP
ftr-380	1262	8	reg	reg	NOUN
ftr-380	1262	9	.	.	PUNCT
ftr-380	1263	1	§	§	PROPN
ftr-380	1263	2	1.368	1.368	NUM
ftr-380	1263	3	-	-	PUNCT
ftr-380	1263	4	2(b)(1	2(b)(1	NUM
ftr-380	1263	5	)	)	PUNCT
ftr-380	1263	6	that	that	SCONJ
ftr-380	1263	7	a	a	DET
ftr-380	1263	8	merger	merger	NOUN
ftr-380	1263	9	or	or	CCONJ
ftr-380	1263	10	consolidation	consolidation	NOUN
ftr-380	1263	11	under	under	ADP
ftr-380	1263	12	§	§	PROPN
ftr-380	1263	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-380	1263	14	)	)	PUNCT
ftr-380	1263	15	be	be	AUX
ftr-380	1263	16	effected	effect	VERB
ftr-380	1263	17	under	under	ADP
ftr-380	1263	18	the	the	DET
ftr-380	1263	19	laws	law	NOUN
ftr-380	1263	20	of	of	ADP
ftr-380	1263	21	a	a	DET
ftr-380	1263	22	state	state	NOUN
ftr-380	1263	23	,	,	PUNCT
ftr-380	1263	24	etc	etc	X
ftr-380	1263	25	.	.	X
ftr-380	1263	26	with	with	ADP
ftr-380	1263	27	more	more	ADV
ftr-380	1263	28	general	general	ADJ
ftr-380	1263	29	language	language	NOUN
ftr-380	1263	30	that	that	PRON
ftr-380	1263	31	qualifies	qualify	VERB
ftr-380	1263	32	transactions	transaction	NOUN
ftr-380	1263	33	"	"	PUNCT
ftr-380	1263	34	effected	effect	VERB
ftr-380	1263	35	pursuant	pursuant	ADV
ftr-380	1263	36	to	to	ADP
ftr-380	1263	37	the	the	DET
ftr-380	1263	38	statute	statute	NOUN
ftr-380	1263	39	or	or	CCONJ
ftr-380	1263	40	statutes	statute	NOUN
ftr-380	1263	41	necessary	necessary	ADJ
ftr-380	1263	42	to	to	PART
ftr-380	1263	43	effect	effect	VERB
ftr-380	1263	44	the	the	DET
ftr-380	1263	45	merger	merger	NOUN
ftr-380	1263	46	or	or	CCONJ
ftr-380	1263	47	consolidation	consolidation	NOUN
ftr-380	1263	48	.	.	PUNCT
ftr-380	1263	49	"	"	PUNCT
ftr-380	1264	1	mergers	merger	NOUN
ftr-380	1264	2	involving	involve	VERB
ftr-380	1264	3	disregarded	disregarded	ADJ
ftr-380	1264	4	entities	entity	NOUN
ftr-380	1264	5	qualify	qualify	VERB
ftr-380	1264	6	if	if	SCONJ
ftr-380	1264	7	all	all	DET
ftr-380	1264	8	the	the	DET
ftr-380	1264	9	assets	asset	NOUN
ftr-380	1264	10	and	and	CCONJ
ftr-380	1264	11	liabilities	liability	NOUN
ftr-380	1264	12	of	of	ADP
ftr-380	1264	13	the	the	DET
ftr-380	1264	14	target	target	NOUN
ftr-380	1264	15	are	be	AUX
ftr-380	1264	16	transferred	transfer	VERB
ftr-380	1264	17	to	to	ADP
ftr-380	1264	18	the	the	DET
ftr-380	1264	19	acquirer	acquirer	NOUN
ftr-380	1264	20	and	and	CCONJ
ftr-380	1264	21	the	the	DET
ftr-380	1264	22	target	target	NOUN
ftr-380	1264	23	ceases	cease	VERB
ftr-380	1264	24	to	to	PART
ftr-380	1264	25	exist	exist	VERB
ftr-380	1264	26	.	.	PUNCT
ftr-380	1265	1	g.	g.	PROPN
ftr-380	1265	2	corporate	corporate	ADJ
ftr-380	1265	3	divisions	division	NOUN
ftr-380	1265	4	1	1	NUM
ftr-380	1265	5	.	.	PUNCT
ftr-380	1266	1	the	the	DET
ftr-380	1266	2	wrath	wrath	NOUN
ftr-380	1266	3	of	of	ADP
ftr-380	1266	4	general	general	ADJ
ftr-380	1266	5	utilities	utilities	PROPN
ftr-380	1266	6	repeal	repeal	NOUN
ftr-380	1266	7	rewritten	rewrite	VERB
ftr-380	1266	8	.	.	PUNCT
ftr-380	1267	1	reg-107566	reg-107566	PROPN
ftr-380	1267	2	-	-	PUNCT
ftr-380	1267	3	00	00	PROPN
ftr-380	1267	4	,	,	PUNCT
ftr-380	1267	5	guidance	guidance	NOUN
ftr-380	1267	6	under	under	ADP
ftr-380	1267	7	section	section	NOUN
ftr-380	1267	8	355(e	355(e	PROPN
ftr-380	1267	9	)	)	PUNCT
ftr-380	1267	10	;	;	PUNCT
ftr-380	1267	11	recognition	recognition	NOUN
ftr-380	1267	12	of	of	ADP
ftr-380	1267	13	gain	gain	NOUN
ftr-380	1267	14	on	on	ADP
ftr-380	1267	15	certain	certain	ADJ
ftr-380	1267	16	distributions	distribution	NOUN
ftr-380	1267	17	of	of	ADP
ftr-380	1267	18	stock	stock	NOUN
ftr-380	1267	19	or	or	CCONJ
ftr-380	1267	20	securities	security	NOUN
ftr-380	1267	21	in	in	ADP
ftr-380	1267	22	connection	connection	NOUN
ftr-380	1267	23	with	with	ADP
ftr-380	1267	24	an	an	DET
ftr-380	1267	25	2006	2006	NUM
ftr-380	1267	26	]	]	PUNCT
ftr-380	1267	27	florida	florida	PROPN
ftr-380	1267	28	tax	tax	PROPN
ftr-380	1267	29	review	review	NOUN
ftr-380	1267	30	acquisition	acquisition	NOUN
ftr-380	1267	31	,	,	PUNCT
ftr-380	1267	32	66	66	NUM
ftr-380	1267	33	f.r	f.r	PROPN
ftr-380	1267	34	.	.	PROPN
ftr-380	1267	35	67	67	NUM
ftr-380	1267	36	(	(	PUNCT
ftr-380	1267	37	1/2/01	1/2/01	NUM
ftr-380	1267	38	)	)	PUNCT
ftr-380	1267	39	.	.	PUNCT
ftr-380	1268	1	the	the	DET
ftr-380	1268	2	treasury	treasury	PROPN
ftr-380	1268	3	revised	revise	VERB
ftr-380	1268	4	prop	prop	NOUN
ftr-380	1268	5	.	.	PUNCT
ftr-380	1269	1	reg	reg	NOUN
ftr-380	1269	2	.	.	PUNCT
ftr-380	1270	1	§	§	PROPN
ftr-380	1270	2	1.355	1.355	NUM
ftr-380	1270	3	-	-	SYM
ftr-380	1270	4	7	7	NUM
ftr-380	1270	5	and	and	CCONJ
ftr-380	1270	6	withdrew	withdraw	VERB
ftr-380	1270	7	proposed	proposed	ADJ
ftr-380	1270	8	regulations	regulation	NOUN
ftr-380	1270	9	(	(	PUNCT
ftr-380	1270	10	66	66	NUM
ftr-380	1270	11	f.r	f.r	NOUN
ftr-380	1270	12	.	.	PROPN
ftr-380	1270	13	76	76	NUM
ftr-380	1270	14	)	)	PUNCT
ftr-380	1270	15	issued	issue	VERB
ftr-380	1270	16	in	in	ADP
ftr-380	1270	17	reg-1	reg-1	NUM
ftr-380	1270	18	16733	16733	NUM
ftr-380	1270	19	-	-	SYM
ftr-380	1270	20	98	98	NUM
ftr-380	1270	21	(	(	PUNCT
ftr-380	1270	22	64	64	NUM
ftr-380	1270	23	f.r	f.r	PROPN
ftr-380	1270	24	.	.	NOUN
ftr-380	1270	25	46155	46155	NUM
ftr-380	1270	26	,	,	PUNCT
ftr-380	1270	27	8/24/99	8/24/99	NUM
ftr-380	1270	28	)	)	PUNCT
ftr-380	1270	29	.	.	PUNCT
ftr-380	1271	1	the	the	DET
ftr-380	1271	2	proposed	propose	VERB
ftr-380	1271	3	regulations	regulation	NOUN
ftr-380	1271	4	provided	provide	VERB
ftr-380	1271	5	that	that	SCONJ
ftr-380	1271	6	whether	whether	SCONJ
ftr-380	1271	7	a	a	DET
ftr-380	1271	8	distribution	distribution	NOUN
ftr-380	1271	9	and	and	CCONJ
ftr-380	1271	10	an	an	DET
ftr-380	1271	11	acquisition	acquisition	NOUN
ftr-380	1271	12	are	be	AUX
ftr-380	1271	13	part	part	NOUN
ftr-380	1271	14	of	of	ADP
ftr-380	1271	15	a	a	DET
ftr-380	1271	16	plan	plan	NOUN
ftr-380	1271	17	is	be	AUX
ftr-380	1271	18	determined	determine	VERB
ftr-380	1271	19	based	base	VERB
ftr-380	1271	20	on	on	ADP
ftr-380	1271	21	all	all	DET
ftr-380	1271	22	the	the	DET
ftr-380	1271	23	facts	fact	NOUN
ftr-380	1271	24	and	and	CCONJ
ftr-380	1271	25	circumstances	circumstance	NOUN
ftr-380	1271	26	.	.	PUNCT
ftr-380	1272	1	they	they	PRON
ftr-380	1272	2	included	include	VERB
ftr-380	1272	3	nonexclusive	nonexclusive	ADJ
ftr-380	1272	4	lists	list	NOUN
ftr-380	1272	5	of	of	ADP
ftr-380	1272	6	facts	fact	NOUN
ftr-380	1272	7	and	and	CCONJ
ftr-380	1272	8	circumstances	circumstance	NOUN
ftr-380	1272	9	to	to	PART
ftr-380	1272	10	be	be	AUX
ftr-380	1272	11	considered	consider	VERB
ftr-380	1272	12	in	in	ADP
ftr-380	1272	13	making	make	VERB
ftr-380	1272	14	the	the	DET
ftr-380	1272	15	determination	determination	NOUN
ftr-380	1272	16	and	and	CCONJ
ftr-380	1272	17	six	six	NUM
ftr-380	1272	18	safe	safe	ADJ
ftr-380	1272	19	harbors	harbor	NOUN
ftr-380	1272	20	.	.	PUNCT
ftr-380	1273	1	a.	a.	NOUN
ftr-380	1274	1	and	and	CCONJ
ftr-380	1274	2	apparently	apparently	ADV
ftr-380	1274	3	the	the	DET
ftr-380	1274	4	government	government	NOUN
ftr-380	1274	5	thinks	think	VERB
ftr-380	1274	6	it	it	PRON
ftr-380	1274	7	did	do	VERB
ftr-380	1274	8	a	a	DET
ftr-380	1274	9	better	well	ADJ
ftr-380	1274	10	job	job	NOUN
ftr-380	1274	11	on	on	ADP
ftr-380	1274	12	the	the	DET
ftr-380	1274	13	regulations	regulation	NOUN
ftr-380	1274	14	the	the	DET
ftr-380	1274	15	second	second	ADJ
ftr-380	1274	16	or	or	CCONJ
ftr-380	1274	17	is	be	AUX
ftr-380	1274	18	this	this	PRON
ftr-380	1274	19	the	the	DET
ftr-380	1274	20	third	third	ADJ
ftr-380	1274	21	?	?	PUNCT
ftr-380	1275	1	time	time	NOUN
ftr-380	1275	2	around	around	ADV
ftr-380	1275	3	.	.	PUNCT
ftr-380	1276	1	t.d	t.d	PROPN
ftr-380	1276	2	.	.	NOUN
ftr-380	1276	3	8960	8960	NUM
ftr-380	1276	4	,	,	PUNCT
ftr-380	1276	5	guidance	guidance	NOUN
ftr-380	1276	6	under	under	ADP
ftr-380	1276	7	section	section	NOUN
ftr-380	1276	8	355(e	355(e	PROPN
ftr-380	1276	9	)	)	PUNCT
ftr-380	1276	10	;	;	PUNCT
ftr-380	1276	11	recognition	recognition	NOUN
ftr-380	1276	12	of	of	ADP
ftr-380	1276	13	gain	gain	NOUN
ftr-380	1276	14	on	on	ADP
ftr-380	1276	15	certain	certain	ADJ
ftr-380	1276	16	distributions	distribution	NOUN
ftr-380	1276	17	of	of	ADP
ftr-380	1276	18	stock	stock	NOUN
ftr-380	1276	19	or	or	CCONJ
ftr-380	1276	20	securities	security	NOUN
ftr-380	1276	21	in	in	ADP
ftr-380	1276	22	connection	connection	NOUN
ftr-380	1276	23	with	with	ADP
ftr-380	1276	24	an	an	DET
ftr-380	1276	25	acquisition	acquisition	NOUN
ftr-380	1276	26	,	,	PUNCT
ftr-380	1276	27	66	66	NUM
ftr-380	1276	28	f.r	f.r	PROPN
ftr-380	1276	29	.	.	PROPN
ftr-380	1276	30	40590	40590	NUM
ftr-380	1276	31	(	(	PUNCT
ftr-380	1276	32	8/3/01	8/3/01	NUM
ftr-380	1276	33	)	)	PUNCT
ftr-380	1276	34	.	.	PUNCT
ftr-380	1277	1	the	the	DET
ftr-380	1277	2	treasury	treasury	NOUN
ftr-380	1277	3	has	have	AUX
ftr-380	1277	4	promulgated	promulgate	VERB
ftr-380	1277	5	temporary	temporary	ADJ
ftr-380	1277	6	regulations	regulation	NOUN
ftr-380	1277	7	identical	identical	ADJ
ftr-380	1277	8	to	to	ADP
ftr-380	1277	9	the	the	DET
ftr-380	1277	10	proposed	propose	VERB
ftr-380	1277	11	regulations	regulation	NOUN
ftr-380	1277	12	,	,	PUNCT
ftr-380	1277	13	except	except	SCONJ
ftr-380	1277	14	that	that	SCONJ
ftr-380	1277	15	the	the	DET
ftr-380	1277	16	temporary	temporary	ADJ
ftr-380	1277	17	regulations	regulation	NOUN
ftr-380	1277	18	reserve	reserve	VERB
ftr-380	1277	19	§	§	PROPN
ftr-380	1277	20	1.355	1.355	NUM
ftr-380	1277	21	-	-	SYM
ftr-380	1277	22	7(e)(6	7(e)(6	NUM
ftr-380	1277	23	)	)	PUNCT
ftr-380	1277	24	(	(	PUNCT
ftr-380	1277	25	suspending	suspend	VERB
ftr-380	1277	26	the	the	DET
ftr-380	1277	27	running	running	NOUN
ftr-380	1277	28	of	of	ADP
ftr-380	1277	29	any	any	DET
ftr-380	1277	30	time	time	NOUN
ftr-380	1277	31	period	period	NOUN
ftr-380	1277	32	during	during	ADP
ftr-380	1277	33	which	which	PRON
ftr-380	1277	34	there	there	PRON
ftr-380	1277	35	is	be	VERB
ftr-380	1277	36	a	a	DET
ftr-380	1277	37	substantial	substantial	ADJ
ftr-380	1277	38	diminution	diminution	NOUN
ftr-380	1277	39	of	of	ADP
ftr-380	1277	40	risk	risk	NOUN
ftr-380	1277	41	of	of	ADP
ftr-380	1277	42	loss	loss	NOUN
ftr-380	1277	43	under	under	ADP
ftr-380	1277	44	the	the	DET
ftr-380	1277	45	principles	principle	NOUN
ftr-380	1277	46	of	of	ADP
ftr-380	1277	47	§	§	PROPN
ftr-380	1277	48	355(d)(6)(b	355(d)(6)(b	PROPN
ftr-380	1277	49	)	)	PUNCT
ftr-380	1277	50	)	)	PUNCT
ftr-380	1277	51	and	and	CCONJ
ftr-380	1277	52	example	example	NOUN
ftr-380	1277	53	7	7	NUM
ftr-380	1277	54	of	of	ADP
ftr-380	1277	55	the	the	DET
ftr-380	1277	56	proposed	propose	VERB
ftr-380	1277	57	regulations	regulation	NOUN
ftr-380	1277	58	(	(	PUNCT
ftr-380	1277	59	interpreting	interpret	VERB
ftr-380	1277	60	the	the	DET
ftr-380	1277	61	term	term	NOUN
ftr-380	1277	62	"	"	PUNCT
ftr-380	1277	63	similar	similar	ADJ
ftr-380	1277	64	acquisition	acquisition	NOUN
ftr-380	1277	65	"	"	PUNCT
ftr-380	1277	66	in	in	ADP
ftr-380	1277	67	the	the	DET
ftr-380	1277	68	context	context	NOUN
ftr-380	1277	69	of	of	ADP
ftr-380	1277	70	a	a	DET
ftr-380	1277	71	situation	situation	NOUN
ftr-380	1277	72	involving	involve	VERB
ftr-380	1277	73	multiple	multiple	ADJ
ftr-380	1277	74	acquisitions	acquisition	NOUN
ftr-380	1277	75	)	)	PUNCT
ftr-380	1277	76	.	.	PUNCT
ftr-380	1278	1	b.	b.	PROPN
ftr-380	1279	1	the	the	DET
ftr-380	1279	2	third	third	ADJ
ftr-380	1279	3	(	(	PUNCT
ftr-380	1279	4	fourth	fourth	ADJ
ftr-380	1279	5	?	?	PUNCT
ftr-380	1279	6	)	)	PUNCT
ftr-380	1279	7	time	time	NOUN
ftr-380	1279	8	's	be	AUX
ftr-380	1279	9	the	the	DET
ftr-380	1279	10	charm	charm	NOUN
ftr-380	1279	11	.	.	PUNCT
ftr-380	1280	1	t.d	t.d	PROPN
ftr-380	1280	2	.	.	PROPN
ftr-380	1280	3	8988	8988	NUM
ftr-380	1280	4	,	,	PUNCT
ftr-380	1280	5	67	67	NUM
ftr-380	1280	6	f.r	f.r	NOUN
ftr-380	1280	7	.	.	PROPN
ftr-380	1280	8	20632	20632	NUM
ftr-380	1280	9	(	(	PUNCT
ftr-380	1280	10	4/26/02	4/26/02	NUM
ftr-380	1280	11	)	)	PUNCT
ftr-380	1280	12	(	(	PUNCT
ftr-380	1280	13	temporary	temporary	ADJ
ftr-380	1280	14	regulations	regulation	NOUN
ftr-380	1280	15	)	)	PUNCT
ftr-380	1280	16	,	,	PUNCT
ftr-380	1280	17	and	and	CCONJ
ftr-380	1280	18	reg163892	reg163892	NOUN
ftr-380	1280	19	-	-	PUNCT
ftr-380	1280	20	01	01	NUM
ftr-380	1280	21	,	,	PUNCT
ftr-380	1280	22	guidance	guidance	NOUN
ftr-380	1280	23	under	under	ADP
ftr-380	1280	24	section	section	NOUN
ftr-380	1280	25	355(e	355(e	PROPN
ftr-380	1280	26	)	)	PUNCT
ftr-380	1280	27	;	;	PUNCT
ftr-380	1281	1	recognition	recognition	NOUN
ftr-380	1281	2	of	of	ADP
ftr-380	1281	3	gain	gain	NOUN
ftr-380	1281	4	on	on	ADP
ftr-380	1281	5	certain	certain	ADJ
ftr-380	1281	6	distributions	distribution	NOUN
ftr-380	1281	7	of	of	ADP
ftr-380	1281	8	stock	stock	NOUN
ftr-380	1281	9	or	or	CCONJ
ftr-380	1281	10	securities	security	NOUN
ftr-380	1281	11	in	in	ADP
ftr-380	1281	12	connection	connection	NOUN
ftr-380	1281	13	an	an	DET
ftr-380	1281	14	acquisition	acquisition	NOUN
ftr-380	1281	15	,	,	PUNCT
ftr-380	1281	16	67	67	NUM
ftr-380	1281	17	f.r	f.r	NOUN
ftr-380	1281	18	.	.	NOUN
ftr-380	1281	19	20711	20711	NUM
ftr-380	1281	20	(	(	PUNCT
ftr-380	1281	21	4/26/02	4/26/02	NUM
ftr-380	1281	22	)	)	PUNCT
ftr-380	1281	23	(	(	PUNCT
ftr-380	1281	24	proposed	propose	VERB
ftr-380	1281	25	regulations	regulation	NOUN
ftr-380	1281	26	)	)	PUNCT
ftr-380	1281	27	.	.	PUNCT
ftr-380	1282	1	these	these	DET
ftr-380	1282	2	regulations	regulation	NOUN
ftr-380	1282	3	amend	amend	VERB
ftr-380	1282	4	temp	temp	NOUN
ftr-380	1282	5	.	.	PUNCT
ftr-380	1283	1	reg	reg	NOUN
ftr-380	1283	2	.	.	PUNCT
ftr-380	1284	1	§	§	PROPN
ftr-380	1284	2	1.355	1.355	NUM
ftr-380	1284	3	-	-	SYM
ftr-380	1284	4	7	7	NUM
ftr-380	1284	5	t	t	NOUN
ftr-380	1284	6	and	and	CCONJ
ftr-380	1284	7	identical	identical	ADJ
ftr-380	1284	8	prop	prop	NOUN
ftr-380	1284	9	.	.	PUNCT
ftr-380	1285	1	reg	reg	NOUN
ftr-380	1285	2	.	.	PUNCT
ftr-380	1286	1	§	§	PROPN
ftr-380	1286	2	1.355	1.355	NUM
ftr-380	1286	3	-	-	SYM
ftr-380	1286	4	7	7	NUM
ftr-380	1286	5	,	,	PUNCT
ftr-380	1286	6	and	and	CCONJ
ftr-380	1286	7	set	set	VERB
ftr-380	1286	8	forth	forth	ADP
ftr-380	1286	9	new	new	ADJ
ftr-380	1286	10	guidelines	guideline	NOUN
ftr-380	1286	11	in	in	ADP
ftr-380	1286	12	the	the	DET
ftr-380	1286	13	anti	anti	ADJ
ftr-380	1286	14	-	-	ADJ
ftr-380	1286	15	morris	morris	ADJ
ftr-380	1286	16	trust	trust	NOUN
ftr-380	1286	17	regulations	regulation	NOUN
ftr-380	1286	18	.	.	PUNCT
ftr-380	1287	1	the	the	DET
ftr-380	1287	2	2002	2002	NUM
ftr-380	1287	3	temporary	temporary	ADJ
ftr-380	1287	4	and	and	CCONJ
ftr-380	1287	5	proposed	propose	VERB
ftr-380	1287	6	regulations	regulation	NOUN
ftr-380	1287	7	disregard	disregard	VERB
ftr-380	1287	8	the	the	DET
ftr-380	1287	9	presumption	presumption	NOUN
ftr-380	1287	10	of	of	ADP
ftr-380	1287	11	§	§	PROPN
ftr-380	1287	12	355(e)(2)(b	355(e)(2)(b	PROPN
ftr-380	1287	13	)	)	PUNCT
ftr-380	1287	14	and	and	CCONJ
ftr-380	1287	15	provide	provide	VERB
ftr-380	1287	16	that	that	SCONJ
ftr-380	1287	17	"	"	PUNCT
ftr-380	1287	18	whether	whether	SCONJ
ftr-380	1287	19	a	a	DET
ftr-380	1287	20	distribution	distribution	NOUN
ftr-380	1287	21	and	and	CCONJ
ftr-380	1287	22	an	an	DET
ftr-380	1287	23	acquisition	acquisition	NOUN
ftr-380	1287	24	are	be	AUX
ftr-380	1287	25	part	part	NOUN
ftr-380	1287	26	of	of	ADP
ftr-380	1287	27	a	a	DET
ftr-380	1287	28	plan	plan	NOUN
ftr-380	1287	29	is	be	AUX
ftr-380	1287	30	determined	determine	VERB
ftr-380	1287	31	based	base	VERB
ftr-380	1287	32	on	on	ADP
ftr-380	1287	33	all	all	DET
ftr-380	1287	34	the	the	DET
ftr-380	1287	35	facts	fact	NOUN
ftr-380	1287	36	and	and	CCONJ
ftr-380	1287	37	circumstances	circumstance	NOUN
ftr-380	1287	38	.	.	PUNCT
ftr-380	1287	39	"	"	PUNCT
ftr-380	1288	1	however	however	ADV
ftr-380	1288	2	,	,	PUNCT
ftr-380	1288	3	temp	temp	NOUN
ftr-380	1288	4	.	.	PUNCT
ftr-380	1289	1	reg	reg	PROPN
ftr-380	1289	2	.	.	PUNCT
ftr-380	1290	1	§	§	PROPN
ftr-380	1290	2	1.355	1.355	NUM
ftr-380	1290	3	-	-	PUNCT
ftr-380	1290	4	7t(b)(2	7t(b)(2	NUM
ftr-380	1290	5	)	)	PUNCT
ftr-380	1290	6	provides	provide	VERB
ftr-380	1290	7	a	a	DET
ftr-380	1290	8	"	"	PUNCT
ftr-380	1290	9	super	super	ADJ
ftr-380	1290	10	-	-	ADJ
ftr-380	1290	11	safe	safe	ADJ
ftr-380	1290	12	harbor	harbor	NOUN
ftr-380	1290	13	"	"	PUNCT
ftr-380	1290	14	for	for	ADP
ftr-380	1290	15	an	an	DET
ftr-380	1290	16	acquisition	acquisition	NOUN
ftr-380	1290	17	not	not	PART
ftr-380	1290	18	involving	involve	VERB
ftr-380	1290	19	a	a	DET
ftr-380	1290	20	public	public	ADJ
ftr-380	1290	21	offering	offering	NOUN
ftr-380	1290	22	that	that	PRON
ftr-380	1290	23	occurs	occur	VERB
ftr-380	1290	24	within	within	ADP
ftr-380	1290	25	two	two	NUM
ftr-380	1290	26	years	year	NOUN
ftr-380	1290	27	following	follow	VERB
ftr-380	1290	28	the	the	DET
ftr-380	1290	29	date	date	NOUN
ftr-380	1290	30	of	of	ADP
ftr-380	1290	31	a	a	DET
ftr-380	1290	32	distribution	distribution	NOUN
ftr-380	1290	33	the	the	DET
ftr-380	1290	34	distribution	distribution	NOUN
ftr-380	1290	35	and	and	CCONJ
ftr-380	1290	36	acquisition	acquisition	NOUN
ftr-380	1290	37	"	"	PUNCT
ftr-380	1290	38	can	can	AUX
ftr-380	1290	39	be	be	AUX
ftr-380	1290	40	treated	treat	VERB
ftr-380	1290	41	as	as	ADP
ftr-380	1290	42	part	part	NOUN
ftr-380	1290	43	of	of	ADP
ftr-380	1290	44	a	a	DET
ftr-380	1290	45	plan	plan	NOUN
ftr-380	1290	46	only	only	ADV
ftr-380	1290	47	if	if	SCONJ
ftr-380	1290	48	there	there	PRON
ftr-380	1290	49	was	be	VERB
ftr-380	1290	50	an	an	DET
ftr-380	1290	51	agreement	agreement	NOUN
ftr-380	1290	52	,	,	PUNCT
ftr-380	1290	53	understanding	understanding	NOUN
ftr-380	1290	54	,	,	PUNCT
ftr-380	1290	55	arrangement	arrangement	NOUN
ftr-380	1290	56	,	,	PUNCT
ftr-380	1290	57	or	or	CCONJ
ftr-380	1290	58	substantial	substantial	ADJ
ftr-380	1290	59	negotiations	negotiation	NOUN
ftr-380	1290	60	regarding	regard	VERB
ftr-380	1290	61	the	the	DET
ftr-380	1290	62	acquisition	acquisition	NOUN
ftr-380	1290	63	or	or	CCONJ
ftr-380	1290	64	a	a	DET
ftr-380	1290	65	similar	similar	ADJ
ftr-380	1290	66	acquisition	acquisition	NOUN
ftr-380	1290	67	at	at	ADP
ftr-380	1290	68	some	some	DET
ftr-380	1290	69	time	time	NOUN
ftr-380	1290	70	during	during	ADP
ftr-380	1290	71	the	the	DET
ftr-380	1290	72	2	2	NUM
ftr-380	1290	73	-	-	PUNCT
ftr-380	1290	74	year	year	NOUN
ftr-380	1290	75	period	period	NOUN
ftr-380	1290	76	ending	end	VERB
ftr-380	1290	77	on	on	ADP
ftr-380	1290	78	the	the	DET
ftr-380	1290	79	date	date	NOUN
ftr-380	1290	80	of	of	ADP
ftr-380	1290	81	the	the	DET
ftr-380	1290	82	distribution	distribution	NOUN
ftr-380	1290	83	.	.	PUNCT
ftr-380	1290	84	"	"	PUNCT
ftr-380	1291	1	[	[	X
ftr-380	1291	2	italics	italic	NOUN
ftr-380	1291	3	added	add	VERB
ftr-380	1291	4	]	]	X
ftr-380	1291	5	.	.	PUNCT
ftr-380	1292	1	c.	c.	PROPN
ftr-380	1292	2	is	be	AUX
ftr-380	1292	3	the	the	DET
ftr-380	1292	4	fifth	fifth	ADJ
ftr-380	1292	5	time	time	NOUN
ftr-380	1292	6	the	the	DET
ftr-380	1292	7	charm	charm	NOUN
ftr-380	1292	8	?	?	PUNCT
ftr-380	1293	1	t.d	t.d	PROPN
ftr-380	1293	2	.	.	NOUN
ftr-380	1293	3	9198	9198	NUM
ftr-380	1293	4	,	,	PUNCT
ftr-380	1293	5	guidance	guidance	NOUN
ftr-380	1293	6	under	under	ADP
ftr-380	1293	7	section	section	NOUN
ftr-380	1293	8	355(e	355(e	PROPN
ftr-380	1293	9	)	)	PUNCT
ftr-380	1293	10	;	;	PUNCT
ftr-380	1293	11	recognition	recognition	NOUN
ftr-380	1293	12	of	of	ADP
ftr-380	1293	13	gain	gain	NOUN
ftr-380	1293	14	on	on	ADP
ftr-380	1293	15	certain	certain	ADJ
ftr-380	1293	16	distributions	distribution	NOUN
ftr-380	1293	17	of	of	ADP
ftr-380	1293	18	stock	stock	NOUN
ftr-380	1293	19	or	or	CCONJ
ftr-380	1293	20	securities	security	NOUN
ftr-380	1293	21	in	in	ADP
ftr-380	1293	22	connection	connection	NOUN
ftr-380	1293	23	with	with	ADP
ftr-380	1293	24	an	an	DET
ftr-380	1293	25	acquisition	acquisition	NOUN
ftr-380	1293	26	,	,	PUNCT
ftr-380	1293	27	70	70	NUM
ftr-380	1293	28	f.r	f.r	PROPN
ftr-380	1293	29	.	.	PROPN
ftr-380	1293	30	20279	20279	NUM
ftr-380	1293	31	(	(	PUNCT
ftr-380	1293	32	4/19/05	4/19/05	NUM
ftr-380	1293	33	)	)	PUNCT
ftr-380	1293	34	.	.	PUNCT
ftr-380	1294	1	final	final	ADJ
ftr-380	1294	2	anti	anti	ADJ
ftr-380	1294	3	-	-	ADJ
ftr-380	1294	4	morris	morris	ADJ
ftr-380	1294	5	trust	trust	NOUN
ftr-380	1294	6	regulations	regulation	NOUN
ftr-380	1294	7	under	under	ADP
ftr-380	1294	8	§	§	PROPN
ftr-380	1294	9	355(e	355(e	PROPN
ftr-380	1294	10	)	)	PUNCT
ftr-380	1294	11	.	.	PUNCT
ftr-380	1295	1	*	*	PUNCT
ftr-380	1295	2	a	a	DET
ftr-380	1295	3	perceived	perceive	VERB
ftr-380	1295	4	need	need	NOUN
ftr-380	1295	5	for	for	ADP
ftr-380	1295	6	certainty	certainty	NOUN
ftr-380	1295	7	has	have	AUX
ftr-380	1295	8	spawned	spawn	VERB
ftr-380	1295	9	complicated	complicated	ADJ
ftr-380	1295	10	regulations	regulation	NOUN
ftr-380	1295	11	providing	provide	VERB
ftr-380	1295	12	guidance	guidance	NOUN
ftr-380	1295	13	for	for	ADP
ftr-380	1295	14	identifying	identify	VERB
ftr-380	1295	15	the	the	DET
ftr-380	1295	16	[	[	X
ftr-380	1295	17	vol	vol	NOUN
ftr-380	1295	18	.	.	PUNCT
ftr-380	1296	1	8	8	NUM
ftr-380	1296	2	:	:	PUNCT
ftr-380	1296	3	si	si	PROPN
ftr-380	1296	4	recent	recent	ADJ
ftr-380	1296	5	developments	development	NOUN
ftr-380	1296	6	in	in	ADP
ftr-380	1296	7	federal	federal	ADJ
ftr-380	1296	8	income	income	NOUN
ftr-380	1296	9	taxation	taxation	NOUN
ftr-380	1296	10	presence	presence	NOUN
ftr-380	1296	11	of	of	ADP
ftr-380	1296	12	the	the	DET
ftr-380	1296	13	prohibited	prohibit	VERB
ftr-380	1296	14	plan	plan	NOUN
ftr-380	1296	15	.	.	PUNCT
ftr-380	1297	1	these	these	DET
ftr-380	1297	2	regulations	regulation	NOUN
ftr-380	1297	3	disregard	disregard	VERB
ftr-380	1297	4	the	the	DET
ftr-380	1297	5	presumption	presumption	NOUN
ftr-380	1297	6	of	of	ADP
ftr-380	1297	7	§	§	PROPN
ftr-380	1297	8	355(e)(2)(b	355(e)(2)(b	PROPN
ftr-380	1297	9	)	)	PUNCT
ftr-380	1297	10	and	and	CCONJ
ftr-380	1297	11	provide	provide	VERB
ftr-380	1297	12	that	that	SCONJ
ftr-380	1297	13	"	"	PUNCT
ftr-380	1297	14	whether	whether	SCONJ
ftr-380	1297	15	a	a	DET
ftr-380	1297	16	distribution	distribution	NOUN
ftr-380	1297	17	and	and	CCONJ
ftr-380	1297	18	an	an	DET
ftr-380	1297	19	acquisition	acquisition	NOUN
ftr-380	1297	20	are	be	AUX
ftr-380	1297	21	part	part	NOUN
ftr-380	1297	22	of	of	ADP
ftr-380	1297	23	a	a	DET
ftr-380	1297	24	plan	plan	NOUN
ftr-380	1297	25	is	be	AUX
ftr-380	1297	26	determined	determine	VERB
ftr-380	1297	27	based	base	VERB
ftr-380	1297	28	on	on	ADP
ftr-380	1297	29	all	all	DET
ftr-380	1297	30	the	the	DET
ftr-380	1297	31	facts	fact	NOUN
ftr-380	1297	32	and	and	CCONJ
ftr-380	1297	33	circumstances	circumstance	NOUN
ftr-380	1297	34	.	.	PUNCT
ftr-380	1297	35	"	"	PUNCT
ftr-380	1298	1	reg	reg	NOUN
ftr-380	1298	2	.	.	PUNCT
ftr-380	1299	1	§	§	PROPN
ftr-380	1299	2	1.355	1.355	NUM
ftr-380	1299	3	-	-	PUNCT
ftr-380	1299	4	7(b)(1	7(b)(1	NUM
ftr-380	1299	5	)	)	PUNCT
ftr-380	1299	6	.	.	PUNCT
ftr-380	1300	1	in	in	ADP
ftr-380	1300	2	the	the	DET
ftr-380	1300	3	case	case	NOUN
ftr-380	1300	4	of	of	ADP
ftr-380	1300	5	an	an	DET
ftr-380	1300	6	acquisition	acquisition	NOUN
ftr-380	1300	7	not	not	PART
ftr-380	1300	8	involving	involve	VERB
ftr-380	1300	9	a	a	DET
ftr-380	1300	10	public	public	ADJ
ftr-380	1300	11	offering	offering	NOUN
ftr-380	1300	12	that	that	PRON
ftr-380	1300	13	occurs	occur	VERB
ftr-380	1300	14	within	within	ADP
ftr-380	1300	15	two	two	NUM
ftr-380	1300	16	years	year	NOUN
ftr-380	1300	17	following	follow	VERB
ftr-380	1300	18	the	the	DET
ftr-380	1300	19	date	date	NOUN
ftr-380	1300	20	of	of	ADP
ftr-380	1300	21	a	a	DET
ftr-380	1300	22	distribution	distribution	NOUN
ftr-380	1300	23	,	,	PUNCT
ftr-380	1300	24	the	the	DET
ftr-380	1300	25	distribution	distribution	NOUN
ftr-380	1300	26	and	and	CCONJ
ftr-380	1300	27	acquisition	acquisition	NOUN
ftr-380	1300	28	"	"	PUNCT
ftr-380	1300	29	can	can	AUX
ftr-380	1300	30	be	be	AUX
ftr-380	1300	31	part	part	NOUN
ftr-380	1300	32	of	of	ADP
ftr-380	1300	33	a	a	DET
ftr-380	1300	34	plan	plan	NOUN
ftr-380	1300	35	only	only	ADV
ftr-380	1300	36	if	if	SCONJ
ftr-380	1300	37	there	there	PRON
ftr-380	1300	38	was	be	VERB
ftr-380	1300	39	an	an	DET
ftr-380	1300	40	agreement	agreement	NOUN
ftr-380	1300	41	,	,	PUNCT
ftr-380	1300	42	understanding	understanding	NOUN
ftr-380	1300	43	,	,	PUNCT
ftr-380	1300	44	arrangement	arrangement	NOUN
ftr-380	1300	45	,	,	PUNCT
ftr-380	1300	46	or	or	CCONJ
ftr-380	1300	47	substantial	substantial	ADJ
ftr-380	1300	48	negotiations	negotiation	NOUN
ftr-380	1300	49	regarding	regard	VERB
ftr-380	1300	50	the	the	DET
ftr-380	1300	51	acquisition	acquisition	NOUN
ftr-380	1300	52	or	or	CCONJ
ftr-380	1300	53	a	a	DET
ftr-380	1300	54	similar	similar	ADJ
ftr-380	1300	55	acquisition	acquisition	NOUN
ftr-380	1300	56	at	at	ADP
ftr-380	1300	57	some	some	DET
ftr-380	1300	58	time	time	NOUN
ftr-380	1300	59	during	during	ADP
ftr-380	1300	60	the	the	DET
ftr-380	1300	61	two	two	NUM
ftr-380	1300	62	-	-	PUNCT
ftr-380	1300	63	year	year	NOUN
ftr-380	1300	64	period	period	NOUN
ftr-380	1300	65	ending	end	VERB
ftr-380	1300	66	on	on	ADP
ftr-380	1300	67	the	the	DET
ftr-380	1300	68	date	date	NOUN
ftr-380	1300	69	of	of	ADP
ftr-380	1300	70	the	the	DET
ftr-380	1300	71	distribution	distribution	NOUN
ftr-380	1300	72	.	.	PUNCT
ftr-380	1300	73	"	"	PUNCT
ftr-380	1301	1	reg	reg	NOUN
ftr-380	1301	2	.	.	PUNCT
ftr-380	1302	1	§	§	PROPN
ftr-380	1302	2	1.355	1.355	NUM
ftr-380	1302	3	-	-	PUNCT
ftr-380	1302	4	7(b)(2	7(b)(2	NUM
ftr-380	1302	5	)	)	PUNCT
ftr-380	1302	6	(	(	PUNCT
ftr-380	1302	7	italics	italic	NOUN
ftr-380	1302	8	added	add	VERB
ftr-380	1302	9	)	)	PUNCT
ftr-380	1302	10	.	.	PUNCT
ftr-380	1303	1	the	the	DET
ftr-380	1303	2	"	"	PUNCT
ftr-380	1303	3	super	super	ADJ
ftr-380	1303	4	safe	safe	ADJ
ftr-380	1303	5	harbor	harbor	NOUN
ftr-380	1303	6	"	"	PUNCT
ftr-380	1303	7	implicit	implicit	ADJ
ftr-380	1303	8	in	in	ADP
ftr-380	1303	9	this	this	DET
ftr-380	1303	10	rule	rule	NOUN
ftr-380	1303	11	trumps	trump	VERB
ftr-380	1303	12	all	all	DET
ftr-380	1303	13	other	other	ADJ
ftr-380	1303	14	facts	fact	NOUN
ftr-380	1303	15	and	and	CCONJ
ftr-380	1303	16	circumstances	circumstance	NOUN
ftr-380	1303	17	.	.	PUNCT
ftr-380	1304	1	the	the	DET
ftr-380	1304	2	regulations	regulation	NOUN
ftr-380	1304	3	add	add	VERB
ftr-380	1304	4	that	that	SCONJ
ftr-380	1304	5	the	the	DET
ftr-380	1304	6	existence	existence	NOUN
ftr-380	1304	7	of	of	ADP
ftr-380	1304	8	an	an	DET
ftr-380	1304	9	agreement	agreement	NOUN
ftr-380	1304	10	,	,	PUNCT
ftr-380	1304	11	understanding	understanding	NOUN
ftr-380	1304	12	,	,	PUNCT
ftr-380	1304	13	arrangement	arrangement	NOUN
ftr-380	1304	14	,	,	PUNCT
ftr-380	1304	15	or	or	CCONJ
ftr-380	1304	16	substantial	substantial	ADJ
ftr-380	1304	17	negotiations	negotiation	NOUN
ftr-380	1304	18	during	during	ADP
ftr-380	1304	19	the	the	DET
ftr-380	1304	20	two	two	NUM
ftr-380	1304	21	-	-	PUNCT
ftr-380	1304	22	year	year	NOUN
ftr-380	1304	23	period	period	NOUN
ftr-380	1304	24	tends	tend	VERB
ftr-380	1304	25	to	to	PART
ftr-380	1304	26	show	show	VERB
ftr-380	1304	27	that	that	SCONJ
ftr-380	1304	28	the	the	DET
ftr-380	1304	29	distribution	distribution	NOUN
ftr-380	1304	30	and	and	CCONJ
ftr-380	1304	31	acquisition	acquisition	NOUN
ftr-380	1304	32	are	be	AUX
ftr-380	1304	33	part	part	NOUN
ftr-380	1304	34	of	of	ADP
ftr-380	1304	35	a	a	DET
ftr-380	1304	36	plan	plan	NOUN
ftr-380	1304	37	,	,	PUNCT
ftr-380	1304	38	and	and	CCONJ
ftr-380	1304	39	further	far	ADV
ftr-380	1304	40	describe	describe	VERB
ftr-380	1304	41	such	such	DET
ftr-380	1304	42	an	an	DET
ftr-380	1304	43	understanding	understanding	NOUN
ftr-380	1304	44	,	,	PUNCT
ftr-380	1304	45	etc	etc	X
ftr-380	1304	46	.	.	X
ftr-380	1304	47	,	,	PUNCT
ftr-380	1304	48	as	as	ADP
ftr-380	1304	49	merely	merely	ADV
ftr-380	1304	50	a	a	DET
ftr-380	1304	51	factor	factor	NOUN
ftr-380	1304	52	among	among	ADP
ftr-380	1304	53	the	the	DET
ftr-380	1304	54	facts	fact	NOUN
ftr-380	1304	55	and	and	CCONJ
ftr-380	1304	56	circumstances	circumstance	NOUN
ftr-380	1304	57	to	to	PART
ftr-380	1304	58	be	be	AUX
ftr-380	1304	59	evaluated	evaluate	VERB
ftr-380	1304	60	.	.	PUNCT
ftr-380	1305	1	see	see	VERB
ftr-380	1305	2	reg	reg	NOUN
ftr-380	1305	3	.	.	PUNCT
ftr-380	1306	1	§	§	PROPN
ftr-380	1306	2	1.355	1.355	NUM
ftr-380	1306	3	-	-	PUNCT
ftr-380	1306	4	7(b)(3)(i	7(b)(3)(i	NUM
ftr-380	1306	5	)	)	PUNCT
ftr-380	1306	6	.	.	PUNCT
ftr-380	1307	1	discussions	discussion	NOUN
ftr-380	1307	2	with	with	ADP
ftr-380	1307	3	an	an	DET
ftr-380	1307	4	investment	investment	NOUN
ftr-380	1307	5	banker	banker	NOUN
ftr-380	1307	6	regarding	regard	VERB
ftr-380	1307	7	the	the	DET
ftr-380	1307	8	acquisition	acquisition	NOUN
ftr-380	1307	9	are	be	AUX
ftr-380	1307	10	listed	list	VERB
ftr-380	1307	11	as	as	ADP
ftr-380	1307	12	a	a	DET
ftr-380	1307	13	second	second	ADJ
ftr-380	1307	14	factor	factor	NOUN
ftr-380	1307	15	indicating	indicate	VERB
ftr-380	1307	16	the	the	DET
ftr-380	1307	17	existence	existence	NOUN
ftr-380	1307	18	of	of	ADP
ftr-380	1307	19	a	a	DET
ftr-380	1307	20	plan	plan	NOUN
ftr-380	1307	21	.	.	PUNCT
ftr-380	1308	1	treas	treas	PROPN
ftr-380	1308	2	.	.	PUNCT
ftr-380	1309	1	reg	reg	PROPN
ftr-380	1309	2	.	.	PUNCT
ftr-380	1310	1	§	§	PROPN
ftr-380	1310	2	1.355	1.355	NUM
ftr-380	1310	3	-	-	SYM
ftr-380	1310	4	7(b)(3)(ii	7(b)(3)(ii	NUM
ftr-380	1310	5	)	)	PUNCT
ftr-380	1310	6	.	.	PUNCT
ftr-380	1311	1	the	the	DET
ftr-380	1311	2	regulations	regulation	NOUN
ftr-380	1311	3	add	add	VERB
ftr-380	1311	4	that	that	SCONJ
ftr-380	1311	5	in	in	ADP
ftr-380	1311	6	the	the	DET
ftr-380	1311	7	case	case	NOUN
ftr-380	1311	8	of	of	ADP
ftr-380	1311	9	an	an	DET
ftr-380	1311	10	acquisition	acquisition	NOUN
ftr-380	1311	11	involving	involve	VERB
ftr-380	1311	12	a	a	DET
ftr-380	1311	13	public	public	ADJ
ftr-380	1311	14	offering	offering	NOUN
ftr-380	1311	15	after	after	ADP
ftr-380	1311	16	the	the	DET
ftr-380	1311	17	distribution	distribution	NOUN
ftr-380	1311	18	,	,	PUNCT
ftr-380	1311	19	the	the	DET
ftr-380	1311	20	absence	absence	NOUN
ftr-380	1311	21	of	of	ADP
ftr-380	1311	22	discussions	discussion	NOUN
ftr-380	1311	23	with	with	ADP
ftr-380	1311	24	an	an	DET
ftr-380	1311	25	investment	investment	NOUN
ftr-380	1311	26	banker	banker	NOUN
ftr-380	1311	27	within	within	ADP
ftr-380	1311	28	the	the	DET
ftr-380	1311	29	two	two	NUM
ftr-380	1311	30	-	-	PUNCT
ftr-380	1311	31	year	year	NOUN
ftr-380	1311	32	period	period	NOUN
ftr-380	1311	33	ending	end	VERB
ftr-380	1311	34	on	on	ADP
ftr-380	1311	35	the	the	DET
ftr-380	1311	36	date	date	NOUN
ftr-380	1311	37	of	of	ADP
ftr-380	1311	38	the	the	DET
ftr-380	1311	39	distribution	distribution	NOUN
ftr-380	1311	40	is	be	AUX
ftr-380	1311	41	a	a	DET
ftr-380	1311	42	factor	factor	NOUN
ftr-380	1311	43	indicating	indicate	VERB
ftr-380	1311	44	the	the	DET
ftr-380	1311	45	absence	absence	NOUN
ftr-380	1311	46	of	of	ADP
ftr-380	1311	47	a	a	DET
ftr-380	1311	48	plan	plan	NOUN
ftr-380	1311	49	.	.	PUNCT
ftr-380	1312	1	reg	reg	NOUN
ftr-380	1312	2	.	.	PUNCT
ftr-380	1313	1	§	§	PROPN
ftr-380	1313	2	1.3557(b)(4)(i	1.3557(b)(4)(i	NUM
ftr-380	1313	3	)	)	PUNCT
ftr-380	1313	4	*	*	PUNCT
ftr-380	1314	1	whether	whether	SCONJ
ftr-380	1314	2	there	there	PRON
ftr-380	1314	3	is	be	VERB
ftr-380	1314	4	an	an	DET
ftr-380	1314	5	agreement	agreement	NOUN
ftr-380	1314	6	,	,	PUNCT
ftr-380	1314	7	understanding	understanding	NOUN
ftr-380	1314	8	,	,	PUNCT
ftr-380	1314	9	or	or	CCONJ
ftr-380	1314	10	arrangement	arrangement	NOUN
ftr-380	1314	11	also	also	ADV
ftr-380	1314	12	is	be	AUX
ftr-380	1314	13	a	a	DET
ftr-380	1314	14	question	question	NOUN
ftr-380	1314	15	of	of	ADP
ftr-380	1314	16	facts	fact	NOUN
ftr-380	1314	17	and	and	CCONJ
ftr-380	1314	18	circumstances	circumstance	NOUN
ftr-380	1314	19	.	.	PUNCT
ftr-380	1315	1	reg	reg	NOUN
ftr-380	1315	2	.	.	PUNCT
ftr-380	1316	1	§	§	PROPN
ftr-380	1316	2	1.355	1.355	NUM
ftr-380	1316	3	-	-	PUNCT
ftr-380	1316	4	7(h)(1	7(h)(1	NUM
ftr-380	1316	5	)	)	PUNCT
ftr-380	1316	6	.	.	PUNCT
ftr-380	1317	1	a	a	DET
ftr-380	1317	2	binding	bind	VERB
ftr-380	1317	3	agreement	agreement	NOUN
ftr-380	1317	4	is	be	AUX
ftr-380	1317	5	not	not	PART
ftr-380	1317	6	required	require	VERB
ftr-380	1317	7	,	,	PUNCT
ftr-380	1317	8	but	but	CCONJ
ftr-380	1317	9	an	an	DET
ftr-380	1317	10	agreement	agreement	NOUN
ftr-380	1317	11	,	,	PUNCT
ftr-380	1317	12	understanding	understanding	NOUN
ftr-380	1317	13	,	,	PUNCT
ftr-380	1317	14	or	or	CCONJ
ftr-380	1317	15	arrangement	arrangement	NOUN
ftr-380	1317	16	"	"	PUNCT
ftr-380	1317	17	clearly	clearly	ADV
ftr-380	1317	18	exists	exist	VERB
ftr-380	1317	19	if	if	SCONJ
ftr-380	1317	20	a	a	DET
ftr-380	1317	21	binding	bind	VERB
ftr-380	1317	22	contract	contract	NOUN
ftr-380	1317	23	to	to	PART
ftr-380	1317	24	acquire	acquire	VERB
ftr-380	1317	25	stock	stock	NOUN
ftr-380	1317	26	exists	exist	NOUN
ftr-380	1317	27	.	.	PUNCT
ftr-380	1317	28	"	"	PUNCT
ftr-380	1318	1	also	also	ADV
ftr-380	1318	2	,	,	PUNCT
ftr-380	1318	3	an	an	DET
ftr-380	1318	4	agreement	agreement	NOUN
ftr-380	1318	5	may	may	AUX
ftr-380	1318	6	exist	exist	VERB
ftr-380	1318	7	even	even	ADV
ftr-380	1318	8	though	though	SCONJ
ftr-380	1318	9	the	the	DET
ftr-380	1318	10	parties	party	NOUN
ftr-380	1318	11	have	have	AUX
ftr-380	1318	12	not	not	PART
ftr-380	1318	13	reached	reach	VERB
ftr-380	1318	14	agreement	agreement	NOUN
ftr-380	1318	15	on	on	ADP
ftr-380	1318	16	all	all	DET
ftr-380	1318	17	significant	significant	ADJ
ftr-380	1318	18	economic	economic	ADJ
ftr-380	1318	19	terms	term	NOUN
ftr-380	1318	20	.	.	PUNCT
ftr-380	1319	1	"	"	PUNCT
ftr-380	1319	2	substantial	substantial	ADJ
ftr-380	1319	3	negotiations	negotiation	NOUN
ftr-380	1319	4	"	"	PUNCT
ftr-380	1319	5	are	be	AUX
ftr-380	1319	6	said	say	VERB
ftr-380	1319	7	to	to	PART
ftr-380	1319	8	"	"	PUNCT
ftr-380	1319	9	require	require	VERB
ftr-380	1319	10	discussions	discussion	NOUN
ftr-380	1319	11	of	of	ADP
ftr-380	1319	12	significant	significant	ADJ
ftr-380	1319	13	economic	economic	ADJ
ftr-380	1319	14	terms	term	NOUN
ftr-380	1319	15	...	...	PUNCT
ftr-380	1319	16	by	by	ADP
ftr-380	1319	17	one	one	NUM
ftr-380	1319	18	or	or	CCONJ
ftr-380	1319	19	more	more	ADJ
ftr-380	1319	20	officers	officer	NOUN
ftr-380	1319	21	or	or	CCONJ
ftr-380	1319	22	directors	director	NOUN
ftr-380	1319	23	acting	act	VERB
ftr-380	1319	24	on	on	ADP
ftr-380	1319	25	behalf	behalf	NOUN
ftr-380	1319	26	of	of	ADP
ftr-380	1319	27	[	[	PUNCT
ftr-380	1319	28	the	the	DET
ftr-380	1319	29	corporation	corporation	NOUN
ftr-380	1319	30	's	's	PART
ftr-380	1319	31	]	]	X
ftr-380	1319	32	...	...	PUNCT
ftr-380	1319	33	controlling	control	VERB
ftr-380	1319	34	shareholders	shareholder	NOUN
ftr-380	1319	35	"	"	PUNCT
ftr-380	1319	36	or	or	CCONJ
ftr-380	1319	37	"	"	PUNCT
ftr-380	1319	38	another	another	DET
ftr-380	1319	39	person	person	NOUN
ftr-380	1319	40	or	or	CCONJ
ftr-380	1319	41	persons	person	NOUN
ftr-380	1319	42	with	with	ADP
ftr-380	1319	43	the	the	DET
ftr-380	1319	44	implicit	implicit	ADJ
ftr-380	1319	45	or	or	CCONJ
ftr-380	1319	46	explicit	explicit	ADJ
ftr-380	1319	47	permission	permission	NOUN
ftr-380	1319	48	of	of	ADP
ftr-380	1319	49	one	one	NUM
ftr-380	1319	50	or	or	CCONJ
ftr-380	1319	51	more	more	ADJ
ftr-380	1319	52	of	of	ADP
ftr-380	1319	53	such	such	ADJ
ftr-380	1319	54	officers	officer	NOUN
ftr-380	1319	55	,	,	PUNCT
ftr-380	1319	56	directors	director	NOUN
ftr-380	1319	57	,	,	PUNCT
ftr-380	1319	58	or	or	CCONJ
ftr-380	1319	59	controlling	control	VERB
ftr-380	1319	60	shareholders	shareholder	NOUN
ftr-380	1319	61	.	.	PUNCT
ftr-380	1319	62	"	"	PUNCT
ftr-380	1320	1	reg	reg	X
ftr-380	1320	2	.	.	PUNCT
ftr-380	1321	1	§	§	PROPN
ftr-380	1321	2	1.355	1.355	NUM
ftr-380	1321	3	-	-	SYM
ftr-380	1321	4	7(h)(1)(iv	7(h)(1)(iv	NUM
ftr-380	1321	5	)	)	PUNCT
ftr-380	1321	6	.	.	PUNCT
ftr-380	1322	1	a	a	DET
ftr-380	1322	2	controlling	control	VERB
ftr-380	1322	3	shareholder	shareholder	NOUN
ftr-380	1322	4	is	be	AUX
ftr-380	1322	5	a	a	DET
ftr-380	1322	6	five	five	NUM
ftr-380	1322	7	percent	percent	NOUN
ftr-380	1322	8	shareholder	shareholder	NOUN
ftr-380	1322	9	who	who	PRON
ftr-380	1322	10	actively	actively	ADV
ftr-380	1322	11	participates	participate	VERB
ftr-380	1322	12	in	in	ADP
ftr-380	1322	13	the	the	DET
ftr-380	1322	14	management	management	NOUN
ftr-380	1322	15	or	or	CCONJ
ftr-380	1322	16	operation	operation	NOUN
ftr-380	1322	17	of	of	ADP
ftr-380	1322	18	the	the	DET
ftr-380	1322	19	corporation	corporation	NOUN
ftr-380	1322	20	.	.	PUNCT
ftr-380	1323	1	treas	treas	PROPN
ftr-380	1323	2	.	.	PUNCT
ftr-380	1324	1	reg	reg	PROPN
ftr-380	1324	2	.	.	PUNCT
ftr-380	1325	1	§	§	PROPN
ftr-380	1325	2	1.355	1.355	NUM
ftr-380	1325	3	-	-	PUNCT
ftr-380	1325	4	7(h)(3)(i	7(h)(3)(i	NUM
ftr-380	1325	5	)	)	PUNCT
ftr-380	1325	6	.	.	PUNCT
ftr-380	1326	1	in	in	ADP
ftr-380	1326	2	the	the	DET
ftr-380	1326	3	case	case	NOUN
ftr-380	1326	4	of	of	ADP
ftr-380	1326	5	an	an	DET
ftr-380	1326	6	acquisition	acquisition	NOUN
ftr-380	1326	7	involving	involve	VERB
ftr-380	1326	8	a	a	DET
ftr-380	1326	9	public	public	ADJ
ftr-380	1326	10	offering	offering	NOUN
ftr-380	1326	11	,	,	PUNCT
ftr-380	1326	12	the	the	DET
ftr-380	1326	13	existence	existence	NOUN
ftr-380	1326	14	of	of	ADP
ftr-380	1326	15	an	an	DET
ftr-380	1326	16	agreement	agreement	NOUN
ftr-380	1326	17	,	,	PUNCT
ftr-380	1326	18	etc	etc	X
ftr-380	1326	19	.	.	X
ftr-380	1326	20	,	,	PUNCT
ftr-380	1326	21	depends	depend	VERB
ftr-380	1326	22	on	on	ADP
ftr-380	1326	23	discussions	discussion	NOUN
ftr-380	1326	24	with	with	ADP
ftr-380	1326	25	investment	investment	NOUN
ftr-380	1326	26	bankers	banker	NOUN
ftr-380	1326	27	by	by	ADP
ftr-380	1326	28	one	one	NUM
ftr-380	1326	29	or	or	CCONJ
ftr-380	1326	30	more	more	ADJ
ftr-380	1326	31	officers	officer	NOUN
ftr-380	1326	32	,	,	PUNCT
ftr-380	1326	33	directors	director	NOUN
ftr-380	1326	34	,	,	PUNCT
ftr-380	1326	35	or	or	CCONJ
ftr-380	1326	36	controlling	control	VERB
ftr-380	1326	37	shareholders	shareholder	NOUN
ftr-380	1326	38	of	of	ADP
ftr-380	1326	39	either	either	CCONJ
ftr-380	1326	40	the	the	DET
ftr-380	1326	41	distributing	distributing	NOUN
ftr-380	1326	42	or	or	CCONJ
ftr-380	1326	43	controlled	control	VERB
ftr-380	1326	44	corporations	corporation	NOUN
ftr-380	1326	45	.	.	PUNCT
ftr-380	1327	1	treas	treas	PROPN
ftr-380	1327	2	.	.	PUNCT
ftr-380	1328	1	reg	reg	PROPN
ftr-380	1328	2	.	.	PUNCT
ftr-380	1329	1	§	§	PROPN
ftr-380	1329	2	1.355	1.355	NUM
ftr-380	1329	3	-	-	SYM
ftr-380	1329	4	7(h)(1)(vi	7(h)(1)(vi	NUM
ftr-380	1329	5	)	)	PUNCT
ftr-380	1329	6	.	.	PUNCT
ftr-380	1330	1	*	*	PUNCT
ftr-380	1330	2	under	under	ADP
ftr-380	1330	3	reg	reg	NOUN
ftr-380	1330	4	.	.	PUNCT
ftr-380	1331	1	§	§	PROPN
ftr-380	1331	2	1.355	1.355	NUM
ftr-380	1331	3	-	-	SYM
ftr-380	1331	4	7(e	7(e	NUM
ftr-380	1331	5	)	)	PUNCT
ftr-380	1331	6	,	,	PUNCT
ftr-380	1331	7	the	the	DET
ftr-380	1331	8	acquisition	acquisition	NOUN
ftr-380	1331	9	of	of	ADP
ftr-380	1331	10	stock	stock	NOUN
ftr-380	1331	11	pursuant	pursuant	ADJ
ftr-380	1331	12	to	to	ADP
ftr-380	1331	13	an	an	DET
ftr-380	1331	14	option	option	NOUN
ftr-380	1331	15	will	will	AUX
ftr-380	1331	16	result	result	VERB
ftr-380	1331	17	in	in	ADP
ftr-380	1331	18	the	the	DET
ftr-380	1331	19	option	option	NOUN
ftr-380	1331	20	agreement	agreement	NOUN
ftr-380	1331	21	being	be	AUX
ftr-380	1331	22	treated	treat	VERB
ftr-380	1331	23	as	as	ADP
ftr-380	1331	24	an	an	DET
ftr-380	1331	25	agreement	agreement	NOUN
ftr-380	1331	26	to	to	PART
ftr-380	1331	27	acquire	acquire	VERB
ftr-380	1331	28	the	the	DET
ftr-380	1331	29	stock	stock	NOUN
ftr-380	1331	30	as	as	ADP
ftr-380	1331	31	of	of	ADP
ftr-380	1331	32	the	the	DET
ftr-380	1331	33	date	date	NOUN
ftr-380	1331	34	the	the	DET
ftr-380	1331	35	option	option	NOUN
ftr-380	1331	36	was	be	AUX
ftr-380	1331	37	written	write	VERB
ftr-380	1331	38	,	,	PUNCT
ftr-380	1331	39	transferred	transfer	VERB
ftr-380	1331	40	,	,	PUNCT
ftr-380	1331	41	or	or	CCONJ
ftr-380	1331	42	modified	modify	VERB
ftr-380	1331	43	if	if	SCONJ
ftr-380	1331	44	the	the	DET
ftr-380	1331	45	option	option	NOUN
ftr-380	1331	46	is	be	AUX
ftr-380	1331	47	more	more	ADV
ftr-380	1331	48	likely	likely	ADJ
ftr-380	1331	49	than	than	SCONJ
ftr-380	1331	50	not	not	PART
ftr-380	1331	51	to	to	PART
ftr-380	1331	52	be	be	AUX
ftr-380	1331	53	exercised	exercise	VERB
ftr-380	1331	54	as	as	ADP
ftr-380	1331	55	of	of	ADP
ftr-380	1331	56	such	such	ADJ
ftr-380	1331	57	date	date	NOUN
ftr-380	1331	58	.	.	PUNCT
ftr-380	1332	1	2006	2006	NUM
ftr-380	1332	2	]	]	PUNCT
ftr-380	1332	3	florida	florida	PROPN
ftr-380	1332	4	tax	tax	PROPN
ftr-380	1332	5	review	review	NOUN
ftr-380	1332	6	*	*	PUNCT
ftr-380	1332	7	in	in	ADP
ftr-380	1332	8	the	the	DET
ftr-380	1332	9	case	case	NOUN
ftr-380	1332	10	of	of	ADP
ftr-380	1332	11	an	an	DET
ftr-380	1332	12	acquisition	acquisition	NOUN
ftr-380	1332	13	that	that	PRON
ftr-380	1332	14	follows	follow	VERB
ftr-380	1332	15	the	the	DET
ftr-380	1332	16	distribution	distribution	NOUN
ftr-380	1332	17	,	,	PUNCT
ftr-380	1332	18	the	the	DET
ftr-380	1332	19	existence	existence	NOUN
ftr-380	1332	20	of	of	ADP
ftr-380	1332	21	a	a	DET
ftr-380	1332	22	plan	plan	NOUN
ftr-380	1332	23	is	be	AUX
ftr-380	1332	24	indicated	indicate	VERB
ftr-380	1332	25	if	if	SCONJ
ftr-380	1332	26	within	within	ADP
ftr-380	1332	27	the	the	DET
ftr-380	1332	28	twoyear	twoyear	ADJ
ftr-380	1332	29	period	period	NOUN
ftr-380	1332	30	preceding	precede	VERB
ftr-380	1332	31	the	the	DET
ftr-380	1332	32	distribution	distribution	NOUN
ftr-380	1332	33	there	there	PRON
ftr-380	1332	34	was	be	VERB
ftr-380	1332	35	an	an	DET
ftr-380	1332	36	agreement	agreement	NOUN
ftr-380	1332	37	,	,	PUNCT
ftr-380	1332	38	understanding	understanding	NOUN
ftr-380	1332	39	,	,	PUNCT
ftr-380	1332	40	arrangement	arrangement	NOUN
ftr-380	1332	41	,	,	PUNCT
ftr-380	1332	42	or	or	CCONJ
ftr-380	1332	43	substantial	substantial	ADJ
ftr-380	1332	44	negotiations	negotiation	NOUN
ftr-380	1332	45	regarding	regard	VERB
ftr-380	1332	46	the	the	DET
ftr-380	1332	47	acquisition	acquisition	NOUN
ftr-380	1332	48	or	or	CCONJ
ftr-380	1332	49	a	a	DET
ftr-380	1332	50	similar	similar	ADJ
ftr-380	1332	51	acquisition	acquisition	NOUN
ftr-380	1332	52	.	.	PUNCT
ftr-380	1333	1	reg	reg	NOUN
ftr-380	1333	2	.	.	PUNCT
ftr-380	1334	1	§	§	PROPN
ftr-380	1334	2	1.355	1.355	NUM
ftr-380	1334	3	-	-	PUNCT
ftr-380	1334	4	7(b)(3)(i	7(b)(3)(i	NUM
ftr-380	1334	5	)	)	PUNCT
ftr-380	1334	6	.	.	PUNCT
ftr-380	1335	1	if	if	SCONJ
ftr-380	1335	2	the	the	DET
ftr-380	1335	3	acquisition	acquisition	NOUN
ftr-380	1335	4	involves	involve	VERB
ftr-380	1335	5	a	a	DET
ftr-380	1335	6	public	public	ADJ
ftr-380	1335	7	offering	offering	NOUN
ftr-380	1335	8	after	after	ADP
ftr-380	1335	9	the	the	DET
ftr-380	1335	10	distribution	distribution	NOUN
ftr-380	1335	11	,	,	PUNCT
ftr-380	1335	12	the	the	DET
ftr-380	1335	13	presence	presence	NOUN
ftr-380	1335	14	of	of	ADP
ftr-380	1335	15	discussions	discussion	NOUN
ftr-380	1335	16	during	during	ADP
ftr-380	1335	17	the	the	DET
ftr-380	1335	18	two	two	NUM
ftr-380	1335	19	-	-	PUNCT
ftr-380	1335	20	year	year	NOUN
ftr-380	1335	21	period	period	NOUN
ftr-380	1335	22	preceding	precede	VERB
ftr-380	1335	23	the	the	DET
ftr-380	1335	24	distribution	distribution	NOUN
ftr-380	1335	25	with	with	ADP
ftr-380	1335	26	an	an	DET
ftr-380	1335	27	investment	investment	NOUN
ftr-380	1335	28	banker	banker	NOUN
ftr-380	1335	29	regarding	regard	VERB
ftr-380	1335	30	a	a	DET
ftr-380	1335	31	distribution	distribution	NOUN
ftr-380	1335	32	is	be	AUX
ftr-380	1335	33	a	a	DET
ftr-380	1335	34	factor	factor	NOUN
ftr-380	1335	35	indicating	indicate	VERB
ftr-380	1335	36	the	the	DET
ftr-380	1335	37	existence	existence	NOUN
ftr-380	1335	38	of	of	ADP
ftr-380	1335	39	a	a	DET
ftr-380	1335	40	plan	plan	NOUN
ftr-380	1335	41	.	.	PUNCT
ftr-380	1336	1	reg	reg	NOUN
ftr-380	1336	2	.	.	PUNCT
ftr-380	1337	1	§	§	PROPN
ftr-380	1337	2	1.355	1.355	NUM
ftr-380	1337	3	-	-	SYM
ftr-380	1337	4	7(b)(3)(ii	7(b)(3)(ii	NUM
ftr-380	1337	5	)	)	PUNCT
ftr-380	1337	6	.	.	PUNCT
ftr-380	1338	1	*	*	PUNCT
ftr-380	1338	2	in	in	ADP
ftr-380	1338	3	the	the	DET
ftr-380	1338	4	case	case	NOUN
ftr-380	1338	5	of	of	ADP
ftr-380	1338	6	an	an	DET
ftr-380	1338	7	acquisition	acquisition	NOUN
ftr-380	1338	8	that	that	PRON
ftr-380	1338	9	precedes	precede	VERB
ftr-380	1338	10	the	the	DET
ftr-380	1338	11	distribution	distribution	NOUN
ftr-380	1338	12	,	,	PUNCT
ftr-380	1338	13	the	the	DET
ftr-380	1338	14	existence	existence	NOUN
ftr-380	1338	15	of	of	ADP
ftr-380	1338	16	a	a	DET
ftr-380	1338	17	plan	plan	NOUN
ftr-380	1338	18	is	be	AUX
ftr-380	1338	19	indicated	indicate	VERB
ftr-380	1338	20	by	by	ADP
ftr-380	1338	21	discussions	discussion	NOUN
ftr-380	1338	22	within	within	ADP
ftr-380	1338	23	the	the	DET
ftr-380	1338	24	two	two	NUM
ftr-380	1338	25	-	-	PUNCT
ftr-380	1338	26	year	year	NOUN
ftr-380	1338	27	period	period	NOUN
ftr-380	1338	28	preceding	precede	VERB
ftr-380	1338	29	the	the	DET
ftr-380	1338	30	acquisition	acquisition	NOUN
ftr-380	1338	31	by	by	ADP
ftr-380	1338	32	either	either	CCONJ
ftr-380	1338	33	the	the	DET
ftr-380	1338	34	controlled	control	VERB
ftr-380	1338	35	or	or	CCONJ
ftr-380	1338	36	distributing	distribute	VERB
ftr-380	1338	37	corporation	corporation	NOUN
ftr-380	1338	38	with	with	ADP
ftr-380	1338	39	the	the	DET
ftr-380	1338	40	acquirer	acquirer	NOUN
ftr-380	1338	41	regarding	regard	VERB
ftr-380	1338	42	a	a	DET
ftr-380	1338	43	distribution	distribution	NOUN
ftr-380	1338	44	.	.	PUNCT
ftr-380	1339	1	reg	reg	NOUN
ftr-380	1339	2	.	.	PUNCT
ftr-380	1340	1	§	§	PROPN
ftr-380	1340	2	1.3557(b)(3)(iii	1.3557(b)(3)(iii	PROPN
ftr-380	1340	3	)	)	PUNCT
ftr-380	1340	4	.	.	PUNCT
ftr-380	1341	1	the	the	DET
ftr-380	1341	2	absence	absence	NOUN
ftr-380	1341	3	of	of	ADP
ftr-380	1341	4	discussions	discussion	NOUN
ftr-380	1341	5	regarding	regard	VERB
ftr-380	1341	6	a	a	DET
ftr-380	1341	7	distribution	distribution	NOUN
ftr-380	1341	8	during	during	ADP
ftr-380	1341	9	the	the	DET
ftr-380	1341	10	twoyear	twoyear	ADJ
ftr-380	1341	11	period	period	NOUN
ftr-380	1341	12	ending	end	VERB
ftr-380	1341	13	on	on	ADP
ftr-380	1341	14	the	the	DET
ftr-380	1341	15	earlier	early	ADJ
ftr-380	1341	16	to	to	PART
ftr-380	1341	17	occur	occur	VERB
ftr-380	1341	18	of	of	ADP
ftr-380	1341	19	(	(	PUNCT
ftr-380	1341	20	a	a	X
ftr-380	1341	21	)	)	PUNCT
ftr-380	1341	22	the	the	DET
ftr-380	1341	23	acquisition	acquisition	NOUN
ftr-380	1341	24	,	,	PUNCT
ftr-380	1341	25	or	or	CCONJ
ftr-380	1341	26	(	(	PUNCT
ftr-380	1341	27	b	b	X
ftr-380	1341	28	)	)	PUNCT
ftr-380	1341	29	the	the	DET
ftr-380	1341	30	first	first	ADJ
ftr-380	1341	31	public	public	ADJ
ftr-380	1341	32	announcement	announcement	NOUN
ftr-380	1341	33	regarding	regard	VERB
ftr-380	1341	34	the	the	DET
ftr-380	1341	35	distribution	distribution	NOUN
ftr-380	1341	36	,	,	PUNCT
ftr-380	1341	37	is	be	AUX
ftr-380	1341	38	a	a	DET
ftr-380	1341	39	factor	factor	NOUN
ftr-380	1341	40	indicating	indicate	VERB
ftr-380	1341	41	that	that	SCONJ
ftr-380	1341	42	the	the	DET
ftr-380	1341	43	acquisition	acquisition	NOUN
ftr-380	1341	44	and	and	CCONJ
ftr-380	1341	45	distribution	distribution	NOUN
ftr-380	1341	46	were	be	AUX
ftr-380	1341	47	not	not	PART
ftr-380	1341	48	part	part	NOUN
ftr-380	1341	49	of	of	ADP
ftr-380	1341	50	a	a	DET
ftr-380	1341	51	plan	plan	NOUN
ftr-380	1341	52	.	.	PUNCT
ftr-380	1342	1	reg	reg	NOUN
ftr-380	1342	2	.	.	PUNCT
ftr-380	1343	1	§	§	PROPN
ftr-380	1343	2	1.355	1.355	NUM
ftr-380	1343	3	-	-	SYM
ftr-380	1343	4	7(b)(4)(iii	7(b)(4)(iii	NUM
ftr-380	1343	5	)	)	PUNCT
ftr-380	1343	6	.	.	PUNCT
ftr-380	1344	1	if	if	SCONJ
ftr-380	1344	2	the	the	DET
ftr-380	1344	3	acquisition	acquisition	NOUN
ftr-380	1344	4	involves	involve	VERB
ftr-380	1344	5	a	a	DET
ftr-380	1344	6	public	public	ADJ
ftr-380	1344	7	offering	offering	NOUN
ftr-380	1344	8	before	before	ADP
ftr-380	1344	9	the	the	DET
ftr-380	1344	10	distribution	distribution	NOUN
ftr-380	1344	11	,	,	PUNCT
ftr-380	1344	12	the	the	DET
ftr-380	1344	13	presence	presence	NOUN
ftr-380	1344	14	of	of	ADP
ftr-380	1344	15	discussions	discussion	NOUN
ftr-380	1344	16	during	during	ADP
ftr-380	1344	17	the	the	DET
ftr-380	1344	18	two	two	NUM
ftr-380	1344	19	-	-	PUNCT
ftr-380	1344	20	year	year	NOUN
ftr-380	1344	21	period	period	NOUN
ftr-380	1344	22	preceding	precede	VERB
ftr-380	1344	23	the	the	DET
ftr-380	1344	24	acquisition	acquisition	NOUN
ftr-380	1344	25	with	with	ADP
ftr-380	1344	26	an	an	DET
ftr-380	1344	27	investment	investment	NOUN
ftr-380	1344	28	banker	banker	NOUN
ftr-380	1344	29	regarding	regard	VERB
ftr-380	1344	30	a	a	DET
ftr-380	1344	31	distribution	distribution	NOUN
ftr-380	1344	32	is	be	AUX
ftr-380	1344	33	a	a	DET
ftr-380	1344	34	factor	factor	NOUN
ftr-380	1344	35	indicating	indicate	VERB
ftr-380	1344	36	the	the	DET
ftr-380	1344	37	existence	existence	NOUN
ftr-380	1344	38	of	of	ADP
ftr-380	1344	39	a	a	DET
ftr-380	1344	40	plan	plan	NOUN
ftr-380	1344	41	.	.	PUNCT
ftr-380	1345	1	reg	reg	NOUN
ftr-380	1345	2	.	.	PUNCT
ftr-380	1346	1	§	§	PROPN
ftr-380	1346	2	1.355	1.355	NUM
ftr-380	1346	3	-	-	SYM
ftr-380	1346	4	7(b)(3)(iv	7(b)(3)(iv	NUM
ftr-380	1346	5	)	)	PUNCT
ftr-380	1346	6	.	.	PUNCT
ftr-380	1347	1	a	a	DET
ftr-380	1347	2	change	change	NOUN
ftr-380	1347	3	in	in	ADP
ftr-380	1347	4	the	the	DET
ftr-380	1347	5	market	market	NOUN
ftr-380	1347	6	or	or	CCONJ
ftr-380	1347	7	business	business	NOUN
ftr-380	1347	8	conditions	condition	NOUN
ftr-380	1347	9	after	after	ADP
ftr-380	1347	10	the	the	DET
ftr-380	1347	11	acquisition	acquisition	NOUN
ftr-380	1347	12	that	that	PRON
ftr-380	1347	13	results	result	VERB
ftr-380	1347	14	in	in	ADP
ftr-380	1347	15	a	a	DET
ftr-380	1347	16	distribution	distribution	NOUN
ftr-380	1347	17	that	that	PRON
ftr-380	1347	18	was	be	AUX
ftr-380	1347	19	otherwise	otherwise	ADV
ftr-380	1347	20	unexpected	unexpected	ADJ
ftr-380	1347	21	is	be	AUX
ftr-380	1347	22	a	a	DET
ftr-380	1347	23	factor	factor	NOUN
ftr-380	1347	24	that	that	PRON
ftr-380	1347	25	indicates	indicate	VERB
ftr-380	1347	26	that	that	SCONJ
ftr-380	1347	27	the	the	DET
ftr-380	1347	28	acquisition	acquisition	NOUN
ftr-380	1347	29	and	and	CCONJ
ftr-380	1347	30	distribution	distribution	NOUN
ftr-380	1347	31	are	be	AUX
ftr-380	1347	32	not	not	PART
ftr-380	1347	33	part	part	NOUN
ftr-380	1347	34	of	of	ADP
ftr-380	1347	35	a	a	DET
ftr-380	1347	36	plan	plan	NOUN
ftr-380	1347	37	.	.	PUNCT
ftr-380	1348	1	reg	reg	NOUN
ftr-380	1348	2	.	.	PUNCT
ftr-380	1349	1	§	§	PROPN
ftr-380	1349	2	1.355	1.355	NUM
ftr-380	1349	3	-	-	SYM
ftr-380	1349	4	7(b)(4)(iv	7(b)(4)(iv	NUM
ftr-380	1349	5	)	)	PUNCT
ftr-380	1349	6	.	.	PUNCT
ftr-380	1350	1	*	*	PUNCT
ftr-380	1350	2	in	in	ADP
ftr-380	1350	3	the	the	DET
ftr-380	1350	4	case	case	NOUN
ftr-380	1350	5	of	of	ADP
ftr-380	1350	6	a	a	DET
ftr-380	1350	7	distribution	distribution	NOUN
ftr-380	1350	8	either	either	CCONJ
ftr-380	1350	9	before	before	ADP
ftr-380	1350	10	or	or	CCONJ
ftr-380	1350	11	after	after	ADP
ftr-380	1350	12	the	the	DET
ftr-380	1350	13	acquisition	acquisition	NOUN
ftr-380	1350	14	,	,	PUNCT
ftr-380	1350	15	the	the	DET
ftr-380	1350	16	regulations	regulation	NOUN
ftr-380	1350	17	provide	provide	VERB
ftr-380	1350	18	that	that	SCONJ
ftr-380	1350	19	the	the	DET
ftr-380	1350	20	existence	existence	NOUN
ftr-380	1350	21	of	of	ADP
ftr-380	1350	22	a	a	DET
ftr-380	1350	23	corporate	corporate	ADJ
ftr-380	1350	24	business	business	NOUN
ftr-380	1350	25	purpose	purpose	NOUN
ftr-380	1350	26	,	,	PUNCT
ftr-380	1350	27	as	as	SCONJ
ftr-380	1350	28	defined	define	VERB
ftr-380	1350	29	in	in	ADP
ftr-380	1350	30	reg	reg	NOUN
ftr-380	1350	31	.	.	PUNCT
ftr-380	1351	1	§	§	PROPN
ftr-380	1351	2	1.355	1.355	NUM
ftr-380	1351	3	-	-	SYM
ftr-380	1351	4	2(b	2(b	NUM
ftr-380	1351	5	)	)	PUNCT
ftr-380	1351	6	,	,	PUNCT
ftr-380	1351	7	other	other	ADJ
ftr-380	1351	8	than	than	ADP
ftr-380	1351	9	a	a	DET
ftr-380	1351	10	business	business	NOUN
ftr-380	1351	11	purpose	purpose	NOUN
ftr-380	1351	12	to	to	PART
ftr-380	1351	13	facilitate	facilitate	VERB
ftr-380	1351	14	the	the	DET
ftr-380	1351	15	acquisition	acquisition	NOUN
ftr-380	1351	16	,	,	PUNCT
ftr-380	1351	17	is	be	AUX
ftr-380	1351	18	a	a	DET
ftr-380	1351	19	factor	factor	NOUN
ftr-380	1351	20	indicating	indicate	VERB
ftr-380	1351	21	the	the	DET
ftr-380	1351	22	absence	absence	NOUN
ftr-380	1351	23	of	of	ADP
ftr-380	1351	24	a	a	DET
ftr-380	1351	25	plan	plan	NOUN
ftr-380	1351	26	.	.	PUNCT
ftr-380	1352	1	reg	reg	NOUN
ftr-380	1352	2	.	.	PUNCT
ftr-380	1353	1	§	§	PROPN
ftr-380	1353	2	1.355	1.355	NUM
ftr-380	1353	3	-	-	PUNCT
ftr-380	1353	4	7(b)(4)(v	7(b)(4)(v	NUM
ftr-380	1353	5	)	)	PUNCT
ftr-380	1353	6	.	.	PUNCT
ftr-380	1354	1	internal	internal	ADJ
ftr-380	1354	2	discussions	discussion	NOUN
ftr-380	1354	3	and	and	CCONJ
ftr-380	1354	4	discussions	discussion	NOUN
ftr-380	1354	5	with	with	ADP
ftr-380	1354	6	outside	outside	ADJ
ftr-380	1354	7	advisors	advisor	NOUN
ftr-380	1354	8	,	,	PUNCT
ftr-380	1354	9	with	with	ADP
ftr-380	1354	10	officers	officer	NOUN
ftr-380	1354	11	and	and	CCONJ
ftr-380	1354	12	directors	director	NOUN
ftr-380	1354	13	of	of	ADP
ftr-380	1354	14	either	either	CCONJ
ftr-380	1354	15	the	the	DET
ftr-380	1354	16	distributing	distributing	NOUN
ftr-380	1354	17	or	or	CCONJ
ftr-380	1354	18	controlled	control	VERB
ftr-380	1354	19	corporations	corporation	NOUN
ftr-380	1354	20	,	,	PUNCT
ftr-380	1354	21	provide	provide	VERB
ftr-380	1354	22	an	an	DET
ftr-380	1354	23	indication	indication	NOUN
ftr-380	1354	24	of	of	ADP
ftr-380	1354	25	a	a	DET
ftr-380	1354	26	business	business	NOUN
ftr-380	1354	27	purpose	purpose	NOUN
ftr-380	1354	28	for	for	ADP
ftr-380	1354	29	the	the	DET
ftr-380	1354	30	distribution	distribution	NOUN
ftr-380	1354	31	.	.	PUNCT
ftr-380	1355	1	reg	reg	NOUN
ftr-380	1355	2	.	.	PUNCT
ftr-380	1356	1	§	§	PROPN
ftr-380	1356	2	1.355	1.355	NUM
ftr-380	1356	3	-	-	PUNCT
ftr-380	1356	4	7(c)(1	7(c)(1	NUM
ftr-380	1356	5	)	)	PUNCT
ftr-380	1356	6	.	.	PUNCT
ftr-380	1357	1	similarly	similarly	ADV
ftr-380	1357	2	,	,	PUNCT
ftr-380	1357	3	the	the	DET
ftr-380	1357	4	absence	absence	NOUN
ftr-380	1357	5	of	of	ADP
ftr-380	1357	6	a	a	DET
ftr-380	1357	7	plan	plan	NOUN
ftr-380	1357	8	is	be	AUX
ftr-380	1357	9	indicated	indicate	VERB
ftr-380	1357	10	if	if	SCONJ
ftr-380	1357	11	the	the	DET
ftr-380	1357	12	distribution	distribution	NOUN
ftr-380	1357	13	would	would	AUX
ftr-380	1357	14	have	have	AUX
ftr-380	1357	15	occurred	occur	VERB
ftr-380	1357	16	at	at	ADP
ftr-380	1357	17	approximately	approximately	ADV
ftr-380	1357	18	the	the	DET
ftr-380	1357	19	same	same	ADJ
ftr-380	1357	20	time	time	NOUN
ftr-380	1357	21	and	and	CCONJ
ftr-380	1357	22	in	in	ADP
ftr-380	1357	23	similar	similar	ADJ
ftr-380	1357	24	form	form	NOUN
ftr-380	1357	25	regardless	regardless	ADV
ftr-380	1357	26	of	of	ADP
ftr-380	1357	27	the	the	DET
ftr-380	1357	28	acquisition	acquisition	NOUN
ftr-380	1357	29	.	.	PUNCT
ftr-380	1358	1	reg	reg	PROPN
ftr-380	1358	2	.	.	PUNCT
ftr-380	1359	1	§	§	PROPN
ftr-380	1359	2	1.355	1.355	NUM
ftr-380	1359	3	-	-	SYM
ftr-380	1359	4	7(b)(4)(vi	7(b)(4)(vi	NUM
ftr-380	1359	5	)	)	PUNCT
ftr-380	1359	6	.	.	PUNCT
ftr-380	1360	1	reg	reg	PROPN
ftr-380	1360	2	.	.	PUNCT
ftr-380	1361	1	§	§	PROPN
ftr-380	1361	2	1.355	1.355	NUM
ftr-380	1361	3	-	-	PUNCT
ftr-380	1361	4	7(c)(2	7(c)(2	NOUN
ftr-380	1361	5	)	)	PUNCT
ftr-380	1361	6	provides	provide	VERB
ftr-380	1361	7	that	that	SCONJ
ftr-380	1361	8	discussions	discussion	NOUN
ftr-380	1361	9	with	with	ADP
ftr-380	1361	10	the	the	DET
ftr-380	1361	11	acquirer	acquirer	NOUN
ftr-380	1361	12	regarding	regard	VERB
ftr-380	1361	13	a	a	DET
ftr-380	1361	14	distribution	distribution	NOUN
ftr-380	1361	15	to	to	PART
ftr-380	1361	16	decrease	decrease	VERB
ftr-380	1361	17	the	the	DET
ftr-380	1361	18	likelihood	likelihood	NOUN
ftr-380	1361	19	of	of	ADP
ftr-380	1361	20	an	an	DET
ftr-380	1361	21	acquisition	acquisition	NOUN
ftr-380	1361	22	of	of	ADP
ftr-380	1361	23	either	either	CCONJ
ftr-380	1361	24	the	the	DET
ftr-380	1361	25	distributing	distributing	NOUN
ftr-380	1361	26	or	or	CCONJ
ftr-380	1361	27	controlled	control	VERB
ftr-380	1361	28	corporation	corporation	NOUN
ftr-380	1361	29	by	by	ADP
ftr-380	1361	30	separating	separate	VERB
ftr-380	1361	31	it	it	PRON
ftr-380	1361	32	from	from	ADP
ftr-380	1361	33	the	the	DET
ftr-380	1361	34	corporation	corporation	NOUN
ftr-380	1361	35	that	that	PRON
ftr-380	1361	36	is	be	AUX
ftr-380	1361	37	likely	likely	ADJ
ftr-380	1361	38	to	to	PART
ftr-380	1361	39	be	be	AUX
ftr-380	1361	40	acquired	acquire	VERB
ftr-380	1361	41	will	will	AUX
ftr-380	1361	42	be	be	AUX
ftr-380	1361	43	treated	treat	VERB
ftr-380	1361	44	as	as	ADP
ftr-380	1361	45	having	have	VERB
ftr-380	1361	46	a	a	DET
ftr-380	1361	47	business	business	NOUN
ftr-380	1361	48	purpose	purpose	NOUN
ftr-380	1361	49	to	to	PART
ftr-380	1361	50	facilitate	facilitate	VERB
ftr-380	1361	51	acquisition	acquisition	NOUN
ftr-380	1361	52	of	of	ADP
ftr-380	1361	53	the	the	DET
ftr-380	1361	54	corporation	corporation	NOUN
ftr-380	1361	55	that	that	PRON
ftr-380	1361	56	is	be	AUX
ftr-380	1361	57	likely	likely	ADJ
ftr-380	1361	58	to	to	PART
ftr-380	1361	59	be	be	AUX
ftr-380	1361	60	acquired	acquire	VERB
ftr-380	1361	61	.	.	PUNCT
ftr-380	1362	1	nonetheless	nonetheless	ADV
ftr-380	1362	2	,	,	PUNCT
ftr-380	1362	3	a	a	DET
ftr-380	1362	4	distribution	distribution	NOUN
ftr-380	1362	5	that	that	PRON
ftr-380	1362	6	facilitated	facilitate	VERB
ftr-380	1362	7	trading	trading	NOUN
ftr-380	1362	8	in	in	ADP
ftr-380	1362	9	the	the	DET
ftr-380	1362	10	stock	stock	NOUN
ftr-380	1362	11	of	of	ADP
ftr-380	1362	12	the	the	DET
ftr-380	1362	13	distributing	distributing	NOUN
ftr-380	1362	14	or	or	CCONJ
ftr-380	1362	15	controlled	control	VERB
ftr-380	1362	16	corporation	corporation	NOUN
ftr-380	1362	17	will	will	AUX
ftr-380	1362	18	not	not	PART
ftr-380	1362	19	be	be	AUX
ftr-380	1362	20	taken	take	VERB
ftr-380	1362	21	into	into	ADP
ftr-380	1362	22	account	account	NOUN
ftr-380	1362	23	in	in	ADP
ftr-380	1362	24	determining	determine	VERB
ftr-380	1362	25	whether	whether	SCONJ
ftr-380	1362	26	a	a	DET
ftr-380	1362	27	distribution	distribution	NOUN
ftr-380	1362	28	and	and	CCONJ
ftr-380	1362	29	acquisition	acquisition	NOUN
ftr-380	1362	30	are	be	AUX
ftr-380	1362	31	part	part	NOUN
ftr-380	1362	32	of	of	ADP
ftr-380	1362	33	a	a	DET
ftr-380	1362	34	plan	plan	NOUN
ftr-380	1362	35	.	.	PUNCT
ftr-380	1363	1	reg	reg	NOUN
ftr-380	1363	2	.	.	PUNCT
ftr-380	1364	1	§	§	PROPN
ftr-380	1364	2	1.355	1.355	NUM
ftr-380	1364	3	-	-	PUNCT
ftr-380	1364	4	7(c)(3	7(c)(3	NUM
ftr-380	1364	5	)	)	PUNCT
ftr-380	1364	6	.	.	PUNCT
ftr-380	1365	1	*	*	PUNCT
ftr-380	1365	2	reg	reg	X
ftr-380	1365	3	.	.	PUNCT
ftr-380	1366	1	§	§	PROPN
ftr-380	1366	2	1.355	1.355	NUM
ftr-380	1366	3	-	-	SYM
ftr-380	1366	4	7(d	7(d	NUM
ftr-380	1366	5	)	)	PUNCT
ftr-380	1366	6	provides	provide	VERB
ftr-380	1366	7	nine	nine	NUM
ftr-380	1366	8	safe	safe	ADJ
ftr-380	1366	9	harbors	harbor	NOUN
ftr-380	1366	10	from	from	ADP
ftr-380	1366	11	the	the	DET
ftr-380	1366	12	stormy	stormy	ADJ
ftr-380	1366	13	seas	sea	NOUN
ftr-380	1366	14	of	of	ADP
ftr-380	1366	15	prohibited	prohibit	VERB
ftr-380	1366	16	plans	plan	NOUN
ftr-380	1366	17	.	.	PUNCT
ftr-380	1367	1	[	[	X
ftr-380	1367	2	vol	vol	NOUN
ftr-380	1367	3	.	.	PUNCT
ftr-380	1367	4	8	8	NUM
ftr-380	1367	5	:	:	PUNCT
ftr-380	1367	6	si	si	PROPN
ftr-380	1367	7	recent	recent	ADJ
ftr-380	1367	8	developments	development	NOUN
ftr-380	1367	9	in	in	ADP
ftr-380	1367	10	federal	federal	ADJ
ftr-380	1367	11	income	income	NOUN
ftr-380	1367	12	taxation	taxation	PROPN
ftr-380	1367	13	h.	h.	PROPN
ftr-380	1367	14	miscellaneous	miscellaneous	ADJ
ftr-380	1367	15	corporate	corporate	ADJ
ftr-380	1367	16	issues	issue	NOUN
ftr-380	1367	17	1	1	NUM
ftr-380	1367	18	.	.	PUNCT
ftr-380	1368	1	the	the	DET
ftr-380	1368	2	sale	sale	NOUN
ftr-380	1368	3	of	of	ADP
ftr-380	1368	4	shares	share	NOUN
ftr-380	1368	5	by	by	ADP
ftr-380	1368	6	a	a	DET
ftr-380	1368	7	taxpayer	taxpayer	NOUN
ftr-380	1368	8	to	to	ADP
ftr-380	1368	9	his	his	PRON
ftr-380	1368	10	brother	brother	NOUN
ftr-380	1368	11	in	in	ADP
ftr-380	1368	12	a	a	DET
ftr-380	1368	13	closely	closely	ADV
ftr-380	1368	14	held	hold	VERB
ftr-380	1368	15	corporation	corporation	NOUN
ftr-380	1368	16	claiming	claim	VERB
ftr-380	1368	17	a	a	DET
ftr-380	1368	18	net	net	ADJ
ftr-380	1368	19	operating	operating	NOUN
ftr-380	1368	20	loss	loss	NOUN
ftr-380	1368	21	deduction	deduction	NOUN
ftr-380	1368	22	resulted	result	VERB
ftr-380	1368	23	in	in	ADP
ftr-380	1368	24	a	a	DET
ftr-380	1368	25	§	§	ADJ
ftr-380	1368	26	382	382	NUM
ftr-380	1368	27	change	change	NOUN
ftr-380	1368	28	of	of	ADP
ftr-380	1368	29	control	control	NOUN
ftr-380	1368	30	that	that	PRON
ftr-380	1368	31	triggered	trigger	VERB
ftr-380	1368	32	the	the	DET
ftr-380	1368	33	limitation	limitation	NOUN
ftr-380	1368	34	on	on	ADP
ftr-380	1368	35	nol	nol	NOUN
ftr-380	1368	36	carryovers	carryover	NOUN
ftr-380	1368	37	.	.	PUNCT
ftr-380	1369	1	garber	garber	PROPN
ftr-380	1369	2	industries	industries	PROPN
ftr-380	1369	3	holding	holding	PROPN
ftr-380	1369	4	co.	co.	PROPN
ftr-380	1370	1	v.	v.	PROPN
ftr-380	1370	2	commissioner	commissioner	PROPN
ftr-380	1370	3	,	,	PUNCT
ftr-380	1370	4	124	124	NUM
ftr-380	1370	5	t.c	t.c	PROPN
ftr-380	1370	6	.	.	PROPN
ftr-380	1370	7	1	1	NUM
ftr-380	1370	8	(	(	PUNCT
ftr-380	1370	9	1/25/05	1/25/05	NUM
ftr-380	1370	10	)	)	PUNCT
ftr-380	1370	11	.	.	PUNCT
ftr-380	1371	1	the	the	DET
ftr-380	1371	2	tax	tax	NOUN
ftr-380	1371	3	court	court	NOUN
ftr-380	1371	4	(	(	PUNCT
ftr-380	1371	5	judge	judge	PROPN
ftr-380	1371	6	halpern	halpern	PROPN
ftr-380	1371	7	)	)	PUNCT
ftr-380	1371	8	held	hold	VERB
ftr-380	1371	9	that	that	SCONJ
ftr-380	1371	10	the	the	DET
ftr-380	1371	11	family	family	NOUN
ftr-380	1371	12	aggregation	aggregation	NOUN
ftr-380	1371	13	rule	rule	NOUN
ftr-380	1371	14	of	of	ADP
ftr-380	1371	15	§	§	PROPN
ftr-380	1371	16	382(1)(3)(a)(i	382(1)(3)(a)(i	NUM
ftr-380	1371	17	)	)	PUNCT
ftr-380	1371	18	applies	apply	VERB
ftr-380	1371	19	solely	solely	ADV
ftr-380	1371	20	from	from	ADP
ftr-380	1371	21	the	the	DET
ftr-380	1371	22	perspective	perspective	NOUN
ftr-380	1371	23	of	of	ADP
ftr-380	1371	24	individuals	individual	NOUN
ftr-380	1371	25	who	who	PRON
ftr-380	1371	26	are	be	AUX
ftr-380	1371	27	shareholders	shareholder	NOUN
ftr-380	1371	28	(	(	PUNCT
ftr-380	1371	29	as	as	SCONJ
ftr-380	1371	30	determined	determine	VERB
ftr-380	1371	31	under	under	ADP
ftr-380	1371	32	the	the	DET
ftr-380	1371	33	attribution	attribution	NOUN
ftr-380	1371	34	rules	rule	NOUN
ftr-380	1371	35	of	of	ADP
ftr-380	1371	36	§	§	PROPN
ftr-380	1371	37	382(1)(3)(a	382(1)(3)(a	NUM
ftr-380	1371	38	)	)	PUNCT
ftr-380	1371	39	)	)	PUNCT
ftr-380	1371	40	of	of	ADP
ftr-380	1371	41	the	the	DET
ftr-380	1371	42	loss	loss	NOUN
ftr-380	1371	43	corporation	corporation	NOUN
ftr-380	1371	44	.	.	PUNCT
ftr-380	1372	1	thus	thus	ADV
ftr-380	1372	2	,	,	PUNCT
ftr-380	1372	3	the	the	DET
ftr-380	1372	4	sale	sale	NOUN
ftr-380	1372	5	of	of	ADP
ftr-380	1372	6	stock	stock	NOUN
ftr-380	1372	7	from	from	ADP
ftr-380	1372	8	one	one	NUM
ftr-380	1372	9	sibling	sible	VERB
ftr-380	1372	10	to	to	ADP
ftr-380	1372	11	another	another	PRON
ftr-380	1372	12	that	that	PRON
ftr-380	1372	13	resulted	result	VERB
ftr-380	1372	14	in	in	ADP
ftr-380	1372	15	a	a	DET
ftr-380	1372	16	more	more	ADJ
ftr-380	1372	17	than	than	ADP
ftr-380	1372	18	50	50	NUM
ftr-380	1372	19	percent	percent	NOUN
ftr-380	1372	20	increase	increase	NOUN
ftr-380	1372	21	in	in	ADP
ftr-380	1372	22	stock	stock	NOUN
ftr-380	1372	23	ownership	ownership	NOUN
ftr-380	1372	24	by	by	ADP
ftr-380	1372	25	the	the	DET
ftr-380	1372	26	purchasing	purchasing	NOUN
ftr-380	1372	27	sibling	sibling	NOUN
ftr-380	1372	28	triggered	trigger	VERB
ftr-380	1372	29	the	the	DET
ftr-380	1372	30	application	application	NOUN
ftr-380	1372	31	of	of	ADP
ftr-380	1372	32	§	§	PROPN
ftr-380	1372	33	382	382	NUM
ftr-380	1372	34	.	.	PUNCT
ftr-380	1373	1	the	the	DET
ftr-380	1373	2	fact	fact	NOUN
ftr-380	1373	3	that	that	SCONJ
ftr-380	1373	4	each	each	DET
ftr-380	1373	5	sibling	sible	VERB
ftr-380	1373	6	and	and	CCONJ
ftr-380	1373	7	either	either	PRON
ftr-380	1373	8	of	of	ADP
ftr-380	1373	9	their	their	PRON
ftr-380	1373	10	parents	parent	NOUN
ftr-380	1373	11	would	would	AUX
ftr-380	1373	12	be	be	AUX
ftr-380	1373	13	viewed	view	VERB
ftr-380	1373	14	as	as	ADP
ftr-380	1373	15	a	a	DET
ftr-380	1373	16	single	single	ADJ
ftr-380	1373	17	shareholder	shareholder	NOUN
ftr-380	1373	18	did	do	AUX
ftr-380	1373	19	not	not	PART
ftr-380	1373	20	result	result	VERB
ftr-380	1373	21	in	in	ADP
ftr-380	1373	22	the	the	DET
ftr-380	1373	23	siblings	sibling	NOUN
ftr-380	1373	24	being	be	AUX
ftr-380	1373	25	treated	treat	VERB
ftr-380	1373	26	as	as	ADP
ftr-380	1373	27	a	a	DET
ftr-380	1373	28	single	single	ADJ
ftr-380	1373	29	shareholder	shareholder	NOUN
ftr-380	1373	30	where	where	SCONJ
ftr-380	1373	31	neither	neither	PRON
ftr-380	1373	32	of	of	ADP
ftr-380	1373	33	their	their	PRON
ftr-380	1373	34	parents	parent	NOUN
ftr-380	1373	35	was	be	AUX
ftr-380	1373	36	a	a	DET
ftr-380	1373	37	shareholder	shareholder	NOUN
ftr-380	1373	38	.	.	PUNCT
ftr-380	1374	1	the	the	DET
ftr-380	1374	2	court	court	NOUN
ftr-380	1374	3	recognized	recognize	VERB
ftr-380	1374	4	the	the	DET
ftr-380	1374	5	possibility	possibility	NOUN
ftr-380	1374	6	that	that	SCONJ
ftr-380	1374	7	the	the	DET
ftr-380	1374	8	rule	rule	NOUN
ftr-380	1374	9	it	it	PRON
ftr-380	1374	10	announced	announce	VERB
ftr-380	1374	11	might	might	AUX
ftr-380	1374	12	result	result	VERB
ftr-380	1374	13	in	in	ADP
ftr-380	1374	14	arbitrary	arbitrary	ADJ
ftr-380	1374	15	distinctions	distinction	NOUN
ftr-380	1374	16	between	between	ADP
ftr-380	1374	17	cases	case	NOUN
ftr-380	1374	18	in	in	ADP
ftr-380	1374	19	which	which	PRON
ftr-380	1374	20	a	a	DET
ftr-380	1374	21	parent	parent	NOUN
ftr-380	1374	22	of	of	ADP
ftr-380	1374	23	the	the	DET
ftr-380	1374	24	siblings	sibling	NOUN
ftr-380	1374	25	also	also	ADV
ftr-380	1374	26	was	be	AUX
ftr-380	1374	27	a	a	DET
ftr-380	1374	28	shareholder	shareholder	NOUN
ftr-380	1374	29	and	and	CCONJ
ftr-380	1374	30	cases	case	NOUN
ftr-380	1374	31	in	in	ADP
ftr-380	1374	32	which	which	PRON
ftr-380	1374	33	the	the	DET
ftr-380	1374	34	parent	parent	NOUN
ftr-380	1374	35	was	be	AUX
ftr-380	1374	36	not	not	PART
ftr-380	1374	37	a	a	DET
ftr-380	1374	38	shareholder	shareholder	NOUN
ftr-380	1374	39	,	,	PUNCT
ftr-380	1374	40	but	but	CCONJ
ftr-380	1374	41	concluded	conclude	VERB
ftr-380	1374	42	that	that	SCONJ
ftr-380	1374	43	the	the	DET
ftr-380	1374	44	announced	announce	VERB
ftr-380	1374	45	rule	rule	NOUN
ftr-380	1374	46	was	be	AUX
ftr-380	1374	47	the	the	DET
ftr-380	1374	48	one	one	NUM
ftr-380	1374	49	most	most	ADV
ftr-380	1374	50	compatible	compatible	ADJ
ftr-380	1374	51	with	with	ADP
ftr-380	1374	52	the	the	DET
ftr-380	1374	53	statutory	statutory	ADJ
ftr-380	1374	54	language	language	NOUN
ftr-380	1374	55	and	and	CCONJ
ftr-380	1374	56	legislative	legislative	ADJ
ftr-380	1374	57	history	history	NOUN
ftr-380	1374	58	.	.	PUNCT
ftr-380	1375	1	one	one	NUM
ftr-380	1375	2	of	of	ADP
ftr-380	1375	3	the	the	DET
ftr-380	1375	4	garber	garber	PROPN
ftr-380	1375	5	brothers	brother	NOUN
ftr-380	1375	6	(	(	PUNCT
ftr-380	1375	7	charles	charles	PROPN
ftr-380	1375	8	)	)	PUNCT
ftr-380	1375	9	had	have	VERB
ftr-380	1375	10	his	his	PRON
ftr-380	1375	11	interest	interest	NOUN
ftr-380	1375	12	in	in	ADP
ftr-380	1375	13	the	the	DET
ftr-380	1375	14	corporation	corporation	NOUN
ftr-380	1375	15	decreased	decrease	VERB
ftr-380	1375	16	from	from	ADP
ftr-380	1375	17	68	68	NUM
ftr-380	1375	18	percent	percent	NOUN
ftr-380	1375	19	to	to	ADP
ftr-380	1375	20	19	19	NUM
ftr-380	1375	21	percent	percent	NOUN
ftr-380	1375	22	and	and	CCONJ
ftr-380	1375	23	the	the	DET
ftr-380	1375	24	other	other	ADJ
ftr-380	1375	25	brother	brother	NOUN
ftr-380	1375	26	(	(	PUNCT
ftr-380	1375	27	kenneth	kenneth	PROPN
ftr-380	1375	28	)	)	PUNCT
ftr-380	1375	29	had	have	VERB
ftr-380	1375	30	his	his	PRON
ftr-380	1375	31	interest	interest	NOUN
ftr-380	1375	32	increased	increase	VERB
ftr-380	1375	33	from	from	ADP
ftr-380	1375	34	26	26	NUM
ftr-380	1375	35	percent	percent	NOUN
ftr-380	1375	36	to	to	ADP
ftr-380	1375	37	65	65	NUM
ftr-380	1375	38	percent	percent	NOUN
ftr-380	1375	39	in	in	ADP
ftr-380	1375	40	a	a	DET
ftr-380	1375	41	1986	1986	NUM
ftr-380	1375	42	"	"	PUNCT
ftr-380	1375	43	d	d	NOUN
ftr-380	1375	44	"	"	PUNCT
ftr-380	1375	45	reorganization	reorganization	NOUN
ftr-380	1375	46	.	.	PUNCT
ftr-380	1376	1	in	in	ADP
ftr-380	1376	2	1988	1988	NUM
ftr-380	1376	3	,	,	PUNCT
ftr-380	1376	4	kenneth	kenneth	PROPN
ftr-380	1376	5	sold	sell	VERB
ftr-380	1376	6	all	all	PRON
ftr-380	1376	7	of	of	ADP
ftr-380	1376	8	his	his	PRON
ftr-380	1376	9	remaining	remain	VERB
ftr-380	1376	10	shares	share	NOUN
ftr-380	1376	11	to	to	ADP
ftr-380	1376	12	charles	charle	NOUN
ftr-380	1376	13	,	,	PUNCT
ftr-380	1376	14	with	with	ADP
ftr-380	1376	15	the	the	DET
ftr-380	1376	16	result	result	NOUN
ftr-380	1376	17	that	that	SCONJ
ftr-380	1376	18	charles	charle	NOUN
ftr-380	1376	19	's	's	PART
ftr-380	1376	20	interest	interest	NOUN
ftr-380	1376	21	in	in	ADP
ftr-380	1376	22	the	the	DET
ftr-380	1376	23	corporation	corporation	NOUN
ftr-380	1376	24	increased	increase	VERB
ftr-380	1376	25	from	from	ADP
ftr-380	1376	26	19	19	NUM
ftr-380	1376	27	percent	percent	NOUN
ftr-380	1376	28	to	to	ADP
ftr-380	1376	29	84	84	NUM
ftr-380	1376	30	percent	percent	NOUN
ftr-380	1376	31	.	.	PUNCT
ftr-380	1377	1	the	the	DET
ftr-380	1377	2	parents	parent	NOUN
ftr-380	1377	3	of	of	ADP
ftr-380	1377	4	charles	charles	PROPN
ftr-380	1377	5	and	and	CCONJ
ftr-380	1377	6	kenneth	kenneth	PROPN
ftr-380	1377	7	were	be	AUX
ftr-380	1377	8	both	both	CCONJ
ftr-380	1377	9	deceased	deceased	ADJ
ftr-380	1377	10	and	and	CCONJ
ftr-380	1377	11	,	,	PUNCT
ftr-380	1377	12	when	when	SCONJ
ftr-380	1377	13	living	live	VERB
ftr-380	1377	14	,	,	PUNCT
ftr-380	1377	15	never	never	ADV
ftr-380	1377	16	had	have	VERB
ftr-380	1377	17	any	any	DET
ftr-380	1377	18	ownership	ownership	NOUN
ftr-380	1377	19	interest	interest	NOUN
ftr-380	1377	20	in	in	ADP
ftr-380	1377	21	the	the	DET
ftr-380	1377	22	corporation	corporation	NOUN
ftr-380	1377	23	.	.	PUNCT
ftr-380	1378	1	*	*	PUNCT
ftr-380	1378	2	the	the	DET
ftr-380	1378	3	court	court	NOUN
ftr-380	1378	4	refused	refuse	VERB
ftr-380	1378	5	to	to	PART
ftr-380	1378	6	follow	follow	VERB
ftr-380	1378	7	taxpayers	taxpayer	NOUN
ftr-380	1378	8	'	'	PART
ftr-380	1378	9	argument	argument	NOUN
ftr-380	1378	10	that	that	SCONJ
ftr-380	1378	11	siblings	sibling	NOUN
ftr-380	1378	12	are	be	AUX
ftr-380	1378	13	treated	treat	VERB
ftr-380	1378	14	as	as	ADP
ftr-380	1378	15	one	one	NUM
ftr-380	1378	16	individual	individual	NOUN
ftr-380	1378	17	under	under	ADP
ftr-380	1378	18	the	the	DET
ftr-380	1378	19	nol	nol	NOUN
ftr-380	1378	20	aggregation	aggregation	NOUN
ftr-380	1378	21	rule	rule	NOUN
ftr-380	1378	22	,	,	PUNCT
ftr-380	1378	23	which	which	PRON
ftr-380	1378	24	provides	provide	VERB
ftr-380	1378	25	that	that	SCONJ
ftr-380	1378	26	an	an	DET
ftr-380	1378	27	individual	individual	NOUN
ftr-380	1378	28	and	and	CCONJ
ftr-380	1378	29	all	all	DET
ftr-380	1378	30	members	member	NOUN
ftr-380	1378	31	of	of	ADP
ftr-380	1378	32	his	his	PRON
ftr-380	1378	33	family	family	NOUN
ftr-380	1378	34	described	describe	VERB
ftr-380	1378	35	in	in	ADP
ftr-380	1378	36	§	§	PROPN
ftr-380	1378	37	318(a)(1	318(a)(1	NUM
ftr-380	1378	38	)	)	PUNCT
ftr-380	1378	39	,	,	PUNCT
ftr-380	1378	40	i.e.	i.e.	X
ftr-380	1378	41	,	,	PUNCT
ftr-380	1378	42	spouses	spouse	NOUN
ftr-380	1378	43	,	,	PUNCT
ftr-380	1378	44	children	child	NOUN
ftr-380	1378	45	,	,	PUNCT
ftr-380	1378	46	grandchildren	grandchild	NOUN
ftr-380	1378	47	and	and	CCONJ
ftr-380	1378	48	parents	parent	NOUN
ftr-380	1378	49	,	,	PUNCT
ftr-380	1378	50	are	be	AUX
ftr-380	1378	51	treated	treat	VERB
ftr-380	1378	52	as	as	ADP
ftr-380	1378	53	one	one	NUM
ftr-380	1378	54	individual	individual	NOUN
ftr-380	1378	55	.	.	PUNCT
ftr-380	1378	56	0	0	NUM
ftr-380	1379	1	judge	judge	PROPN
ftr-380	1379	2	halpern	halpern	PROPN
ftr-380	1379	3	also	also	ADV
ftr-380	1379	4	refused	refuse	VERB
ftr-380	1379	5	to	to	PART
ftr-380	1379	6	follow	follow	VERB
ftr-380	1379	7	the	the	DET
ftr-380	1379	8	commissioner	commissioner	NOUN
ftr-380	1379	9	's	's	PART
ftr-380	1379	10	argument	argument	NOUN
ftr-380	1379	11	that	that	SCONJ
ftr-380	1379	12	the	the	DET
ftr-380	1379	13	family	family	NOUN
ftr-380	1379	14	aggregation	aggregation	NOUN
ftr-380	1379	15	rule	rule	NOUN
ftr-380	1379	16	does	do	AUX
ftr-380	1379	17	not	not	PART
ftr-380	1379	18	apply	apply	VERB
ftr-380	1379	19	because	because	SCONJ
ftr-380	1379	20	none	none	NOUN
ftr-380	1379	21	of	of	ADP
ftr-380	1379	22	the	the	DET
ftr-380	1379	23	parents	parent	NOUN
ftr-380	1379	24	and	and	CCONJ
ftr-380	1379	25	grandparents	grandparent	NOUN
ftr-380	1379	26	of	of	ADP
ftr-380	1379	27	the	the	DET
ftr-380	1379	28	garber	garber	PROPN
ftr-380	1379	29	brothers	brother	NOUN
ftr-380	1379	30	were	be	AUX
ftr-380	1379	31	alive	alive	ADJ
ftr-380	1379	32	at	at	ADP
ftr-380	1379	33	the	the	DET
ftr-380	1379	34	beginning	beginning	NOUN
ftr-380	1379	35	of	of	ADP
ftr-380	1379	36	the	the	DET
ftr-380	1379	37	three	three	NUM
ftr-380	1379	38	-	-	PUNCT
ftr-380	1379	39	year	year	NOUN
ftr-380	1379	40	testing	testing	NOUN
ftr-380	1379	41	period	period	NOUN
ftr-380	1379	42	immediately	immediately	ADV
ftr-380	1379	43	preceding	precede	VERB
ftr-380	1379	44	the	the	DET
ftr-380	1379	45	1998	1998	NUM
ftr-380	1379	46	transaction	transaction	NOUN
ftr-380	1379	47	.	.	PUNCT
ftr-380	1380	1	instead	instead	ADV
ftr-380	1380	2	,	,	PUNCT
ftr-380	1380	3	he	he	PRON
ftr-380	1380	4	concluded	conclude	VERB
ftr-380	1380	5	that	that	SCONJ
ftr-380	1380	6	a	a	DET
ftr-380	1380	7	third	third	ADJ
ftr-380	1380	8	interpretation	interpretation	NOUN
ftr-380	1380	9	was	be	AUX
ftr-380	1380	10	correct	correct	ADJ
ftr-380	1380	11	,	,	PUNCT
ftr-380	1380	12	i.e.	i.e.	X
ftr-380	1380	13	,	,	PUNCT
ftr-380	1380	14	that	that	SCONJ
ftr-380	1380	15	the	the	DET
ftr-380	1380	16	family	family	NOUN
ftr-380	1380	17	aggregation	aggregation	NOUN
ftr-380	1380	18	rule	rule	NOUN
ftr-380	1380	19	of	of	ADP
ftr-380	1380	20	§	§	PROPN
ftr-380	1380	21	382(l)(3)(a)(i	382(l)(3)(a)(i	NUM
ftr-380	1380	22	)	)	PUNCT
ftr-380	1380	23	applies	apply	VERB
ftr-380	1380	24	from	from	ADP
ftr-380	1380	25	the	the	DET
ftr-380	1380	26	perspective	perspective	NOUN
ftr-380	1380	27	of	of	ADP
ftr-380	1380	28	individuals	individual	NOUN
ftr-380	1380	29	who	who	PRON
ftr-380	1380	30	are	be	AUX
ftr-380	1380	31	shareholders	shareholder	NOUN
ftr-380	1380	32	of	of	ADP
ftr-380	1380	33	the	the	DET
ftr-380	1380	34	loss	loss	NOUN
ftr-380	1380	35	corporation	corporation	NOUN
ftr-380	1380	36	(	(	PUNCT
ftr-380	1380	37	as	as	SCONJ
ftr-380	1380	38	determined	determine	VERB
ftr-380	1380	39	under	under	ADP
ftr-380	1380	40	the	the	DET
ftr-380	1380	41	attribution	attribution	NOUN
ftr-380	1380	42	rules	rule	NOUN
ftr-380	1380	43	of	of	ADP
ftr-380	1380	44	§	§	PROPN
ftr-380	1380	45	382(1)(3)(a	382(1)(3)(a	NUM
ftr-380	1380	46	)	)	PUNCT
ftr-380	1380	47	)	)	PUNCT
ftr-380	1380	48	,	,	PUNCT
ftr-380	1380	49	and	and	CCONJ
ftr-380	1380	50	that	that	SCONJ
ftr-380	1380	51	the	the	DET
ftr-380	1380	52	brothers	brother	NOUN
ftr-380	1380	53	were	be	AUX
ftr-380	1380	54	unrelated	unrelated	ADJ
ftr-380	1380	55	under	under	ADP
ftr-380	1380	56	this	this	DET
ftr-380	1380	57	perspective	perspective	NOUN
ftr-380	1380	58	.	.	PUNCT
ftr-380	1381	1	judge	judge	PROPN
ftr-380	1381	2	halpern	halpern	PROPN
ftr-380	1381	3	held	hold	VERB
ftr-380	1381	4	that	that	SCONJ
ftr-380	1381	5	the	the	DET
ftr-380	1381	6	family	family	NOUN
ftr-380	1381	7	aggregation	aggregation	NOUN
ftr-380	1381	8	rule	rule	NOUN
ftr-380	1381	9	of	of	ADP
ftr-380	1381	10	§	§	PROPN
ftr-380	1381	11	382(1)(3)(a)(i	382(1)(3)(a)(i	NUM
ftr-380	1381	12	)	)	PUNCT
ftr-380	1381	13	applies	apply	VERB
ftr-380	1381	14	solely	solely	ADV
ftr-380	1381	15	from	from	ADP
ftr-380	1381	16	the	the	DET
ftr-380	1381	17	perspective	perspective	NOUN
ftr-380	1381	18	of	of	ADP
ftr-380	1381	19	individuals	individual	NOUN
ftr-380	1381	20	who	who	PRON
ftr-380	1381	21	are	be	AUX
ftr-380	1381	22	shareholders	shareholder	NOUN
ftr-380	1381	23	(	(	PUNCT
ftr-380	1381	24	as	as	SCONJ
ftr-380	1381	25	determined	determine	VERB
ftr-380	1381	26	under	under	ADP
ftr-380	1381	27	the	the	DET
ftr-380	1381	28	attribution	attribution	NOUN
ftr-380	1381	29	rules	rule	NOUN
ftr-380	1381	30	of	of	ADP
ftr-380	1381	31	§	§	PROPN
ftr-380	1381	32	382(1)(3)(a	382(1)(3)(a	NUM
ftr-380	1381	33	)	)	PUNCT
ftr-380	1381	34	)	)	PUNCT
ftr-380	1381	35	of	of	ADP
ftr-380	1381	36	the	the	DET
ftr-380	1381	37	2006	2006	NUM
ftr-380	1381	38	]	]	X
ftr-380	1381	39	florida	florida	PROPN
ftr-380	1381	40	tax	tax	PROPN
ftr-380	1381	41	review	review	NOUN
ftr-380	1381	42	loss	loss	NOUN
ftr-380	1381	43	corporation	corporation	NOUN
ftr-380	1381	44	.	.	PUNCT
ftr-380	1382	1	thus	thus	ADV
ftr-380	1382	2	,	,	PUNCT
ftr-380	1382	3	the	the	DET
ftr-380	1382	4	sale	sale	NOUN
ftr-380	1382	5	of	of	ADP
ftr-380	1382	6	stock	stock	NOUN
ftr-380	1382	7	from	from	ADP
ftr-380	1382	8	one	one	NUM
ftr-380	1382	9	sibling	sible	VERB
ftr-380	1382	10	to	to	ADP
ftr-380	1382	11	another	another	PRON
ftr-380	1382	12	that	that	PRON
ftr-380	1382	13	resulted	result	VERB
ftr-380	1382	14	in	in	ADP
ftr-380	1382	15	a	a	DET
ftr-380	1382	16	more	more	ADJ
ftr-380	1382	17	than	than	ADP
ftr-380	1382	18	50	50	NUM
ftr-380	1382	19	percent	percent	NOUN
ftr-380	1382	20	increase	increase	NOUN
ftr-380	1382	21	in	in	ADP
ftr-380	1382	22	stock	stock	NOUN
ftr-380	1382	23	ownership	ownership	NOUN
ftr-380	1382	24	by	by	ADP
ftr-380	1382	25	the	the	DET
ftr-380	1382	26	purchasing	purchasing	NOUN
ftr-380	1382	27	sibling	sibling	NOUN
ftr-380	1382	28	triggered	trigger	VERB
ftr-380	1382	29	the	the	DET
ftr-380	1382	30	application	application	NOUN
ftr-380	1382	31	of	of	ADP
ftr-380	1382	32	§	§	PROPN
ftr-380	1382	33	382	382	NUM
ftr-380	1382	34	.	.	PUNCT
ftr-380	1383	1	the	the	DET
ftr-380	1383	2	fact	fact	NOUN
ftr-380	1383	3	that	that	SCONJ
ftr-380	1383	4	each	each	DET
ftr-380	1383	5	sibling	sible	VERB
ftr-380	1383	6	and	and	CCONJ
ftr-380	1383	7	either	either	PRON
ftr-380	1383	8	of	of	ADP
ftr-380	1383	9	their	their	PRON
ftr-380	1383	10	parents	parent	NOUN
ftr-380	1383	11	would	would	AUX
ftr-380	1383	12	be	be	AUX
ftr-380	1383	13	viewed	view	VERB
ftr-380	1383	14	as	as	ADP
ftr-380	1383	15	a	a	DET
ftr-380	1383	16	single	single	ADJ
ftr-380	1383	17	shareholder	shareholder	NOUN
ftr-380	1383	18	did	do	AUX
ftr-380	1383	19	not	not	PART
ftr-380	1383	20	result	result	VERB
ftr-380	1383	21	in	in	SCONJ
ftr-380	1383	22	the	the	DET
ftr-380	1383	23	siblings	sibling	NOUN
ftr-380	1383	24	be	be	AUX
ftr-380	1383	25	treated	treat	VERB
ftr-380	1383	26	as	as	ADP
ftr-380	1383	27	a	a	DET
ftr-380	1383	28	single	single	ADJ
ftr-380	1383	29	shareholder	shareholder	NOUN
ftr-380	1383	30	where	where	SCONJ
ftr-380	1383	31	neither	neither	PRON
ftr-380	1383	32	of	of	ADP
ftr-380	1383	33	their	their	PRON
ftr-380	1383	34	parents	parent	NOUN
ftr-380	1383	35	was	be	AUX
ftr-380	1383	36	a	a	DET
ftr-380	1383	37	shareholder	shareholder	NOUN
ftr-380	1383	38	.	.	PUNCT
ftr-380	1384	1	the	the	DET
ftr-380	1384	2	court	court	NOUN
ftr-380	1384	3	recognized	recognize	VERB
ftr-380	1384	4	the	the	DET
ftr-380	1384	5	possibility	possibility	NOUN
ftr-380	1384	6	that	that	SCONJ
ftr-380	1384	7	the	the	DET
ftr-380	1384	8	rule	rule	NOUN
ftr-380	1384	9	it	it	PRON
ftr-380	1384	10	announced	announce	VERB
ftr-380	1384	11	might	might	AUX
ftr-380	1384	12	result	result	VERB
ftr-380	1384	13	in	in	ADP
ftr-380	1384	14	arbitrary	arbitrary	ADJ
ftr-380	1384	15	distinctions	distinction	NOUN
ftr-380	1384	16	between	between	ADP
ftr-380	1384	17	cases	case	NOUN
ftr-380	1384	18	in	in	ADP
ftr-380	1384	19	which	which	PRON
ftr-380	1384	20	a	a	DET
ftr-380	1384	21	parent	parent	NOUN
ftr-380	1384	22	of	of	ADP
ftr-380	1384	23	the	the	DET
ftr-380	1384	24	siblings	sibling	NOUN
ftr-380	1384	25	also	also	ADV
ftr-380	1384	26	was	be	AUX
ftr-380	1384	27	a	a	DET
ftr-380	1384	28	shareholder	shareholder	NOUN
ftr-380	1384	29	and	and	CCONJ
ftr-380	1384	30	cases	case	NOUN
ftr-380	1384	31	in	in	ADP
ftr-380	1384	32	which	which	PRON
ftr-380	1384	33	the	the	DET
ftr-380	1384	34	parent	parent	NOUN
ftr-380	1384	35	was	be	AUX
ftr-380	1384	36	not	not	PART
ftr-380	1384	37	a	a	DET
ftr-380	1384	38	shareholder	shareholder	NOUN
ftr-380	1384	39	,	,	PUNCT
ftr-380	1384	40	but	but	CCONJ
ftr-380	1384	41	concluded	conclude	VERB
ftr-380	1384	42	that	that	SCONJ
ftr-380	1384	43	the	the	DET
ftr-380	1384	44	announced	announce	VERB
ftr-380	1384	45	rule	rule	NOUN
ftr-380	1384	46	was	be	AUX
ftr-380	1384	47	the	the	DET
ftr-380	1384	48	one	one	NUM
ftr-380	1384	49	most	most	ADV
ftr-380	1384	50	compatible	compatible	ADJ
ftr-380	1384	51	with	with	ADP
ftr-380	1384	52	the	the	DET
ftr-380	1384	53	statutory	statutory	ADJ
ftr-380	1384	54	language	language	NOUN
ftr-380	1384	55	and	and	CCONJ
ftr-380	1384	56	legislative	legislative	ADJ
ftr-380	1384	57	history	history	NOUN
ftr-380	1384	58	.	.	PUNCT
ftr-380	1385	1	a.	a.	PROPN
ftr-380	1385	2	affirmed	affirm	VERB
ftr-380	1385	3	by	by	ADP
ftr-380	1385	4	the	the	DET
ftr-380	1385	5	fifth	fifth	ADJ
ftr-380	1385	6	circuit	circuit	NOUN
ftr-380	1385	7	.	.	PUNCT
ftr-380	1386	1	435	435	NUM
ftr-380	1386	2	f.3d	f.3d	NUM
ftr-380	1386	3	555	555	NUM
ftr-380	1386	4	(	(	PUNCT
ftr-380	1386	5	5th	5th	ADJ
ftr-380	1386	6	cir	cir	NOUN
ftr-380	1386	7	.	.	PUNCT
ftr-380	1386	8	1/9/06	1/9/06	NUM
ftr-380	1386	9	)	)	PUNCT
ftr-380	1386	10	.	.	PUNCT
ftr-380	1387	1	the	the	DET
ftr-380	1387	2	court	court	NOUN
ftr-380	1387	3	held	hold	VERB
ftr-380	1387	4	that	that	SCONJ
ftr-380	1387	5	the	the	DET
ftr-380	1387	6	tax	tax	NOUN
ftr-380	1387	7	court	court	NOUN
ftr-380	1387	8	properly	properly	ADV
ftr-380	1387	9	interpreted	interpret	VERB
ftr-380	1387	10	§	§	PROPN
ftr-380	1387	11	382	382	NUM
ftr-380	1387	12	as	as	SCONJ
ftr-380	1387	13	applied	apply	VERB
ftr-380	1387	14	to	to	ADP
ftr-380	1387	15	a	a	DET
ftr-380	1387	16	sale	sale	NOUN
ftr-380	1387	17	of	of	ADP
ftr-380	1387	18	stock	stock	NOUN
ftr-380	1387	19	between	between	ADP
ftr-380	1387	20	two	two	NUM
ftr-380	1387	21	shareholder	shareholder	NOUN
ftr-380	1387	22	brothers	brother	NOUN
ftr-380	1387	23	when	when	SCONJ
ftr-380	1387	24	no	no	DET
ftr-380	1387	25	parent	parent	NOUN
ftr-380	1387	26	or	or	CCONJ
ftr-380	1387	27	grandparent	grandparent	NOUN
ftr-380	1387	28	was	be	AUX
ftr-380	1387	29	a	a	DET
ftr-380	1387	30	shareholder	shareholder	NOUN
ftr-380	1387	31	of	of	ADP
ftr-380	1387	32	the	the	DET
ftr-380	1387	33	loss	loss	NOUN
ftr-380	1387	34	corporation	corporation	NOUN
ftr-380	1387	35	because	because	SCONJ
ftr-380	1387	36	§	§	PROPN
ftr-380	1387	37	382	382	NUM
ftr-380	1387	38	incorporates	incorporate	VERB
ftr-380	1387	39	the	the	DET
ftr-380	1387	40	limited	limited	ADJ
ftr-380	1387	41	family	family	NOUN
ftr-380	1387	42	description	description	NOUN
ftr-380	1387	43	from	from	ADP
ftr-380	1387	44	§	§	PROPN
ftr-380	1387	45	318	318	NUM
ftr-380	1387	46	limits	limit	VERB
ftr-380	1387	47	the	the	DET
ftr-380	1387	48	relatives	relative	NOUN
ftr-380	1387	49	of	of	ADP
ftr-380	1387	50	a	a	DET
ftr-380	1387	51	shareholder	shareholder	NOUN
ftr-380	1387	52	to	to	PART
ftr-380	1387	53	spouse	spouse	VERB
ftr-380	1387	54	,	,	PUNCT
ftr-380	1387	55	parents	parent	NOUN
ftr-380	1387	56	,	,	PUNCT
ftr-380	1387	57	children	child	NOUN
ftr-380	1387	58	and	and	CCONJ
ftr-380	1387	59	grandchildren	grandchild	NOUN
ftr-380	1387	60	.	.	PUNCT
ftr-380	1388	1	vii	vii	PROPN
ftr-380	1388	2	.	.	PROPN
ftr-380	1388	3	partnerships	partnership	NOUN
ftr-380	1388	4	a.	a.	NOUN
ftr-380	1388	5	formation	formation	NOUN
ftr-380	1388	6	and	and	CCONJ
ftr-380	1388	7	taxable	taxable	ADJ
ftr-380	1388	8	years	year	NOUN
ftr-380	1388	9	there	there	PRON
ftr-380	1388	10	were	be	VERB
ftr-380	1388	11	no	no	DET
ftr-380	1388	12	significant	significant	ADJ
ftr-380	1388	13	developments	development	NOUN
ftr-380	1388	14	regarding	regard	VERB
ftr-380	1388	15	this	this	DET
ftr-380	1388	16	topic	topic	NOUN
ftr-380	1388	17	during	during	ADP
ftr-380	1388	18	2005	2005	NUM
ftr-380	1388	19	.	.	PUNCT
ftr-380	1389	1	b.	b.	NOUN
ftr-380	1389	2	allocations	allocation	NOUN
ftr-380	1389	3	of	of	ADP
ftr-380	1389	4	distributive	distributive	ADJ
ftr-380	1389	5	share	share	NOUN
ftr-380	1389	6	,	,	PUNCT
ftr-380	1389	7	partnership	partnership	NOUN
ftr-380	1389	8	debt	debt	NOUN
ftr-380	1389	9	,	,	PUNCT
ftr-380	1389	10	and	and	CCONJ
ftr-380	1389	11	outside	outside	ADP
ftr-380	1389	12	basis	basis	NOUN
ftr-380	1389	13	1	1	NUM
ftr-380	1389	14	.	.	PUNCT
ftr-380	1389	15	reg-128767	reg-128767	NOUN
ftr-380	1389	16	-	-	PUNCT
ftr-380	1389	17	04	04	NUM
ftr-380	1389	18	,	,	PUNCT
ftr-380	1389	19	treatment	treatment	NOUN
ftr-380	1389	20	of	of	ADP
ftr-380	1389	21	disregarded	disregarded	ADJ
ftr-380	1389	22	entities	entity	NOUN
ftr-380	1389	23	under	under	ADP
ftr-380	1389	24	section	section	NOUN
ftr-380	1389	25	752	752	NUM
ftr-380	1389	26	,	,	PUNCT
ftr-380	1389	27	69	69	NUM
ftr-380	1389	28	f.r	f.r	NOUN
ftr-380	1389	29	.	.	PROPN
ftr-380	1389	30	49832	49832	NUM
ftr-380	1389	31	(	(	PUNCT
ftr-380	1389	32	8/12/04	8/12/04	NUM
ftr-380	1389	33	)	)	PUNCT
ftr-380	1389	34	.	.	PUNCT
ftr-380	1390	1	these	these	DET
ftr-380	1390	2	proposed	propose	VERB
ftr-380	1390	3	regulations	regulation	NOUN
ftr-380	1390	4	provide	provide	VERB
ftr-380	1390	5	that	that	SCONJ
ftr-380	1390	6	in	in	ADP
ftr-380	1390	7	determining	determine	VERB
ftr-380	1390	8	the	the	DET
ftr-380	1390	9	extent	extent	NOUN
ftr-380	1390	10	to	to	PART
ftr-380	1390	11	which	which	PRON
ftr-380	1390	12	a	a	DET
ftr-380	1390	13	partner	partner	NOUN
ftr-380	1390	14	bears	bear	VERB
ftr-380	1390	15	the	the	DET
ftr-380	1390	16	economic	economic	ADJ
ftr-380	1390	17	risk	risk	NOUN
ftr-380	1390	18	of	of	ADP
ftr-380	1390	19	loss	loss	NOUN
ftr-380	1390	20	for	for	ADP
ftr-380	1390	21	a	a	DET
ftr-380	1390	22	partnership	partnership	NOUN
ftr-380	1390	23	liability	liability	NOUN
ftr-380	1390	24	,	,	PUNCT
ftr-380	1390	25	payment	payment	NOUN
ftr-380	1390	26	obligations	obligation	NOUN
ftr-380	1390	27	of	of	ADP
ftr-380	1390	28	a	a	DET
ftr-380	1390	29	disregarded	disregarded	ADJ
ftr-380	1390	30	entity	entity	NOUN
ftr-380	1390	31	are	be	AUX
ftr-380	1390	32	taken	take	VERB
ftr-380	1390	33	into	into	ADP
ftr-380	1390	34	account	account	NOUN
ftr-380	1390	35	only	only	ADV
ftr-380	1390	36	to	to	ADP
ftr-380	1390	37	the	the	DET
ftr-380	1390	38	extent	extent	NOUN
ftr-380	1390	39	of	of	ADP
ftr-380	1390	40	the	the	DET
ftr-380	1390	41	net	net	ADJ
ftr-380	1390	42	value	value	NOUN
ftr-380	1390	43	of	of	ADP
ftr-380	1390	44	the	the	DET
ftr-380	1390	45	disregarded	disregarded	ADJ
ftr-380	1390	46	entity	entity	NOUN
ftr-380	1390	47	except	except	SCONJ
ftr-380	1390	48	where	where	SCONJ
ftr-380	1390	49	the	the	DET
ftr-380	1390	50	owner	owner	NOUN
ftr-380	1390	51	of	of	ADP
ftr-380	1390	52	the	the	DET
ftr-380	1390	53	disregarded	disregarded	ADJ
ftr-380	1390	54	entity	entity	NOUN
ftr-380	1390	55	is	be	AUX
ftr-380	1390	56	otherwise	otherwise	ADV
ftr-380	1390	57	required	require	VERB
ftr-380	1390	58	to	to	PART
ftr-380	1390	59	make	make	VERB
ftr-380	1390	60	a	a	DET
ftr-380	1390	61	payment	payment	NOUN
ftr-380	1390	62	with	with	ADP
ftr-380	1390	63	respect	respect	NOUN
ftr-380	1390	64	to	to	ADP
ftr-380	1390	65	the	the	DET
ftr-380	1390	66	obligation	obligation	NOUN
ftr-380	1390	67	of	of	ADP
ftr-380	1390	68	the	the	DET
ftr-380	1390	69	disregarded	disregarded	ADJ
ftr-380	1390	70	entity	entity	NOUN
ftr-380	1390	71	.	.	PUNCT
ftr-380	1391	1	in	in	ADP
ftr-380	1391	2	recent	recent	ADJ
ftr-380	1391	3	years	year	NOUN
ftr-380	1391	4	an	an	DET
ftr-380	1391	5	increasing	increase	VERB
ftr-380	1391	6	number	number	NOUN
ftr-380	1391	7	of	of	ADP
ftr-380	1391	8	partnership	partnership	NOUN
ftr-380	1391	9	interests	interest	NOUN
ftr-380	1391	10	have	have	AUX
ftr-380	1391	11	been	be	AUX
ftr-380	1391	12	held	hold	VERB
ftr-380	1391	13	through	through	ADP
ftr-380	1391	14	limited	limited	ADJ
ftr-380	1391	15	liability	liability	NOUN
ftr-380	1391	16	companies	company	NOUN
ftr-380	1391	17	(	(	PUNCT
ftr-380	1391	18	llcs	llcs	NOUN
ftr-380	1391	19	)	)	PUNCT
ftr-380	1391	20	that	that	PRON
ftr-380	1391	21	are	be	AUX
ftr-380	1391	22	treated	treat	VERB
ftr-380	1391	23	as	as	ADP
ftr-380	1391	24	disregarded	disregard	VERB
ftr-380	1391	25	entities	entity	NOUN
ftr-380	1391	26	under	under	ADP
ftr-380	1391	27	reg	reg	NOUN
ftr-380	1391	28	.	.	PUNCT
ftr-380	1392	1	§	§	PROPN
ftr-380	1392	2	301.7701	301.7701	NUM
ftr-380	1392	3	-	-	SYM
ftr-380	1392	4	1	1	NUM
ftr-380	1392	5	through	through	ADP
ftr-380	1392	6	reg	reg	NOUN
ftr-380	1392	7	.	.	PUNCT
ftr-380	1393	1	§	§	PROPN
ftr-380	1393	2	301.7701	301.7701	NUM
ftr-380	1393	3	-	-	SYM
ftr-380	1393	4	3	3	NUM
ftr-380	1393	5	.	.	PUNCT
ftr-380	1394	1	in	in	ADP
ftr-380	1394	2	such	such	DET
ftr-380	1394	3	a	a	DET
ftr-380	1394	4	situation	situation	NOUN
ftr-380	1394	5	,	,	PUNCT
ftr-380	1394	6	even	even	ADV
ftr-380	1394	7	though	though	SCONJ
ftr-380	1394	8	the	the	DET
ftr-380	1394	9	limited	limited	ADJ
ftr-380	1394	10	liability	liability	NOUN
ftr-380	1394	11	company	company	NOUN
ftr-380	1394	12	has	have	VERB
ftr-380	1394	13	an	an	DET
ftr-380	1394	14	obligation	obligation	NOUN
ftr-380	1394	15	to	to	PART
ftr-380	1394	16	restore	restore	VERB
ftr-380	1394	17	a	a	DET
ftr-380	1394	18	negative	negative	ADJ
ftr-380	1394	19	capital	capital	NOUN
ftr-380	1394	20	account	account	NOUN
ftr-380	1394	21	,	,	PUNCT
ftr-380	1394	22	the	the	DET
ftr-380	1394	23	owner	owner	NOUN
ftr-380	1394	24	of	of	ADP
ftr-380	1394	25	the	the	DET
ftr-380	1394	26	limited	limited	ADJ
ftr-380	1394	27	liability	liability	NOUN
ftr-380	1394	28	company	company	NOUN
ftr-380	1394	29	,	,	PUNCT
ftr-380	1394	30	who	who	PRON
ftr-380	1394	31	is	be	AUX
ftr-380	1394	32	treated	treat	VERB
ftr-380	1394	33	as	as	ADP
ftr-380	1394	34	the	the	DET
ftr-380	1394	35	partner	partner	NOUN
ftr-380	1394	36	,	,	PUNCT
ftr-380	1394	37	has	have	VERB
ftr-380	1394	38	no	no	DET
ftr-380	1394	39	such	such	ADJ
ftr-380	1394	40	obligation	obligation	NOUN
ftr-380	1394	41	under	under	ADP
ftr-380	1394	42	state	state	NOUN
ftr-380	1394	43	partnership	partnership	NOUN
ftr-380	1394	44	law	law	NOUN
ftr-380	1394	45	.	.	PUNCT
ftr-380	1395	1	because	because	SCONJ
ftr-380	1395	2	only	only	ADV
ftr-380	1395	3	the	the	DET
ftr-380	1395	4	llc	llc	PROPN
ftr-380	1395	5	's	's	PART
ftr-380	1395	6	assets	asset	NOUN
ftr-380	1395	7	will	will	AUX
ftr-380	1395	8	be	be	AUX
ftr-380	1395	9	available	available	ADJ
ftr-380	1395	10	to	to	PART
ftr-380	1395	11	satisfy	satisfy	VERB
ftr-380	1395	12	its	its	PRON
ftr-380	1395	13	payment	payment	NOUN
ftr-380	1395	14	obligations	obligation	NOUN
ftr-380	1395	15	as	as	ADP
ftr-380	1395	16	a	a	DET
ftr-380	1395	17	partner	partner	NOUN
ftr-380	1395	18	,	,	PUNCT
ftr-380	1395	19	the	the	DET
ftr-380	1395	20	owner	owner	NOUN
ftr-380	1395	21	should	should	AUX
ftr-380	1395	22	be	be	AUX
ftr-380	1395	23	[	[	X
ftr-380	1395	24	vol	vol	NOUN
ftr-380	1395	25	8	8	NUM
ftr-380	1395	26	:	:	PUNCT
ftr-380	1395	27	si	si	PROPN
ftr-380	1395	28	recent	recent	ADJ
ftr-380	1395	29	developments	development	NOUN
ftr-380	1395	30	in	in	ADP
ftr-380	1395	31	federal	federal	ADJ
ftr-380	1395	32	income	income	NOUN
ftr-380	1395	33	taxation	taxation	NOUN
ftr-380	1395	34	treated	treat	VERB
ftr-380	1395	35	as	as	ADP
ftr-380	1395	36	bearing	bear	VERB
ftr-380	1395	37	the	the	DET
ftr-380	1395	38	economic	economic	ADJ
ftr-380	1395	39	risk	risk	NOUN
ftr-380	1395	40	of	of	ADP
ftr-380	1395	41	loss	loss	NOUN
ftr-380	1395	42	for	for	ADP
ftr-380	1395	43	a	a	DET
ftr-380	1395	44	partnership	partnership	NOUN
ftr-380	1395	45	liability	liability	NOUN
ftr-380	1395	46	as	as	ADP
ftr-380	1395	47	a	a	DET
ftr-380	1395	48	result	result	NOUN
ftr-380	1395	49	of	of	ADP
ftr-380	1395	50	those	those	DET
ftr-380	1395	51	payment	payment	NOUN
ftr-380	1395	52	obligations	obligation	NOUN
ftr-380	1395	53	only	only	ADV
ftr-380	1395	54	to	to	ADP
ftr-380	1395	55	the	the	DET
ftr-380	1395	56	extent	extent	NOUN
ftr-380	1395	57	of	of	ADP
ftr-380	1395	58	the	the	DET
ftr-380	1395	59	net	net	ADJ
ftr-380	1395	60	value	value	NOUN
ftr-380	1395	61	of	of	ADP
ftr-380	1395	62	the	the	DET
ftr-380	1395	63	disregarded	disregarded	ADJ
ftr-380	1395	64	entity	entity	NOUN
ftr-380	1395	65	's	's	PART
ftr-380	1395	66	assets	asset	NOUN
ftr-380	1395	67	.	.	PUNCT
ftr-380	1396	1	this	this	DET
ftr-380	1396	2	result	result	NOUN
ftr-380	1396	3	can	can	AUX
ftr-380	1396	4	be	be	AUX
ftr-380	1396	5	reached	reach	VERB
ftr-380	1396	6	through	through	ADP
ftr-380	1396	7	a	a	DET
ftr-380	1396	8	careful	careful	ADJ
ftr-380	1396	9	reading	reading	NOUN
ftr-380	1396	10	and	and	CCONJ
ftr-380	1396	11	application	application	NOUN
ftr-380	1396	12	of	of	ADP
ftr-380	1396	13	the	the	DET
ftr-380	1396	14	current	current	ADJ
ftr-380	1396	15	regulations	regulation	NOUN
ftr-380	1396	16	,	,	PUNCT
ftr-380	1396	17	but	but	CCONJ
ftr-380	1396	18	prop	prop	NOUN
ftr-380	1396	19	.	.	PUNCT
ftr-380	1397	1	reg	reg	PROPN
ftr-380	1397	2	.	.	PUNCT
ftr-380	1398	1	§	§	PROPN
ftr-380	1398	2	1.752	1.752	NUM
ftr-380	1398	3	-	-	SYM
ftr-380	1398	4	2(k	2(k	NUM
ftr-380	1398	5	)	)	PUNCT
ftr-380	1398	6	clarifies	clarify	VERB
ftr-380	1398	7	this	this	DET
ftr-380	1398	8	treatment	treatment	NOUN
ftr-380	1398	9	by	by	ADP
ftr-380	1398	10	providing	provide	VERB
ftr-380	1398	11	that	that	SCONJ
ftr-380	1398	12	in	in	ADP
ftr-380	1398	13	determining	determine	VERB
ftr-380	1398	14	the	the	DET
ftr-380	1398	15	extent	extent	NOUN
ftr-380	1398	16	to	to	PART
ftr-380	1398	17	which	which	PRON
ftr-380	1398	18	a	a	DET
ftr-380	1398	19	partner	partner	NOUN
ftr-380	1398	20	bears	bear	VERB
ftr-380	1398	21	the	the	DET
ftr-380	1398	22	economic	economic	ADJ
ftr-380	1398	23	risk	risk	NOUN
ftr-380	1398	24	of	of	ADP
ftr-380	1398	25	loss	loss	NOUN
ftr-380	1398	26	for	for	ADP
ftr-380	1398	27	a	a	DET
ftr-380	1398	28	partnership	partnership	NOUN
ftr-380	1398	29	liability	liability	NOUN
ftr-380	1398	30	under	under	ADP
ftr-380	1398	31	reg	reg	NOUN
ftr-380	1398	32	.	.	PUNCT
ftr-380	1399	1	§	§	PROPN
ftr-380	1399	2	1.752	1.752	NUM
ftr-380	1399	3	-	-	SYM
ftr-380	1399	4	2	2	NUM
ftr-380	1399	5	,	,	PUNCT
ftr-380	1399	6	payment	payment	NOUN
ftr-380	1399	7	obligations	obligation	NOUN
ftr-380	1399	8	of	of	ADP
ftr-380	1399	9	a	a	DET
ftr-380	1399	10	disregarded	disregarded	ADJ
ftr-380	1399	11	entity	entity	NOUN
ftr-380	1399	12	are	be	AUX
ftr-380	1399	13	taken	take	VERB
ftr-380	1399	14	into	into	ADP
ftr-380	1399	15	account	account	NOUN
ftr-380	1399	16	only	only	ADV
ftr-380	1399	17	to	to	ADP
ftr-380	1399	18	the	the	DET
ftr-380	1399	19	extent	extent	NOUN
ftr-380	1399	20	of	of	ADP
ftr-380	1399	21	the	the	DET
ftr-380	1399	22	net	net	ADJ
ftr-380	1399	23	value	value	NOUN
ftr-380	1399	24	of	of	ADP
ftr-380	1399	25	the	the	DET
ftr-380	1399	26	disregarded	disregarded	ADJ
ftr-380	1399	27	entity	entity	NOUN
ftr-380	1399	28	(	(	PUNCT
ftr-380	1399	29	assets	asset	NOUN
ftr-380	1399	30	,	,	PUNCT
ftr-380	1399	31	including	include	VERB
ftr-380	1399	32	the	the	DET
ftr-380	1399	33	disregarded	disregarded	ADJ
ftr-380	1399	34	entity	entity	NOUN
ftr-380	1399	35	's	's	PART
ftr-380	1399	36	enforceable	enforceable	ADJ
ftr-380	1399	37	rights	right	NOUN
ftr-380	1399	38	to	to	ADP
ftr-380	1399	39	contributions	contribution	NOUN
ftr-380	1399	40	from	from	ADP
ftr-380	1399	41	its	its	PRON
ftr-380	1399	42	owner	owner	NOUN
ftr-380	1399	43	,	,	PUNCT
ftr-380	1399	44	but	but	CCONJ
ftr-380	1399	45	excluding	exclude	VERB
ftr-380	1399	46	the	the	DET
ftr-380	1399	47	disregarded	disregarded	ADJ
ftr-380	1399	48	entity	entity	NOUN
ftr-380	1399	49	's	's	PART
ftr-380	1399	50	interest	interest	NOUN
ftr-380	1399	51	in	in	ADP
ftr-380	1399	52	the	the	DET
ftr-380	1399	53	partnership	partnership	NOUN
ftr-380	1399	54	and	and	CCONJ
ftr-380	1399	55	the	the	DET
ftr-380	1399	56	fair	fair	ADJ
ftr-380	1399	57	market	market	NOUN
ftr-380	1399	58	value	value	NOUN
ftr-380	1399	59	of	of	ADP
ftr-380	1399	60	property	property	NOUN
ftr-380	1399	61	pledged	pledge	VERB
ftr-380	1399	62	to	to	PART
ftr-380	1399	63	secure	secure	VERB
ftr-380	1399	64	a	a	DET
ftr-380	1399	65	partnership	partnership	NOUN
ftr-380	1399	66	liability	liability	NOUN
ftr-380	1399	67	,	,	PUNCT
ftr-380	1399	68	minus	minus	CCONJ
ftr-380	1399	69	the	the	DET
ftr-380	1399	70	disregarded	disregarded	ADJ
ftr-380	1399	71	entity	entity	NOUN
ftr-380	1399	72	's	's	PART
ftr-380	1399	73	liabilities	liability	NOUN
ftr-380	1399	74	)	)	PUNCT
ftr-380	1399	75	,	,	PUNCT
ftr-380	1399	76	except	except	SCONJ
ftr-380	1399	77	to	to	ADP
ftr-380	1399	78	the	the	DET
ftr-380	1399	79	extent	extent	NOUN
ftr-380	1399	80	the	the	DET
ftr-380	1399	81	owner	owner	NOUN
ftr-380	1399	82	of	of	ADP
ftr-380	1399	83	the	the	DET
ftr-380	1399	84	disregarded	disregarded	ADJ
ftr-380	1399	85	entity	entity	NOUN
ftr-380	1399	86	is	be	AUX
ftr-380	1399	87	otherwise	otherwise	ADV
ftr-380	1399	88	required	require	VERB
ftr-380	1399	89	to	to	PART
ftr-380	1399	90	make	make	VERB
ftr-380	1399	91	a	a	DET
ftr-380	1399	92	payment	payment	NOUN
ftr-380	1399	93	with	with	ADP
ftr-380	1399	94	respect	respect	NOUN
ftr-380	1399	95	to	to	ADP
ftr-380	1399	96	the	the	DET
ftr-380	1399	97	disregarded	disregarded	ADJ
ftr-380	1399	98	entity	entity	NOUN
ftr-380	1399	99	's	's	PART
ftr-380	1399	100	obligation	obligation	NOUN
ftr-380	1399	101	.	.	PUNCT
ftr-380	1400	1	2	2	X
ftr-380	1400	2	.	.	X
ftr-380	1400	3	defining	define	VERB
ftr-380	1400	4	the	the	DET
ftr-380	1400	5	term	term	NOUN
ftr-380	1400	6	"	"	PUNCT
ftr-380	1400	7	liability	liability	NOUN
ftr-380	1400	8	"	"	PUNCT
ftr-380	1400	9	in	in	ADP
ftr-380	1400	10	§	§	PROPN
ftr-380	1400	11	752	752	NUM
ftr-380	1400	12	and	and	CCONJ
ftr-380	1400	13	fighting	fight	VERB
ftr-380	1400	14	duplication	duplication	NOUN
ftr-380	1400	15	and	and	CCONJ
ftr-380	1400	16	acceleration	acceleration	NOUN
ftr-380	1400	17	of	of	ADP
ftr-380	1400	18	losses	loss	NOUN
ftr-380	1400	19	through	through	ADP
ftr-380	1400	20	partnerships	partnership	NOUN
ftr-380	1400	21	.	.	PUNCT
ftr-380	1401	1	reg106736	reg106736	PROPN
ftr-380	1401	2	-	-	PUNCT
ftr-380	1401	3	00	00	NUM
ftr-380	1401	4	,	,	PUNCT
ftr-380	1401	5	assumption	assumption	NOUN
ftr-380	1401	6	of	of	ADP
ftr-380	1401	7	partner	partner	NOUN
ftr-380	1401	8	liabilities	liability	NOUN
ftr-380	1401	9	,	,	PUNCT
ftr-380	1401	10	68	68	NUM
ftr-380	1401	11	f.r	f.r	NOUN
ftr-380	1401	12	.	.	NOUN
ftr-380	1401	13	37434	37434	NUM
ftr-380	1401	14	(	(	PUNCT
ftr-380	1401	15	6/24/03	6/24/03	NUM
ftr-380	1401	16	)	)	PUNCT
ftr-380	1401	17	.	.	PUNCT
ftr-380	1402	1	the	the	DET
ftr-380	1402	2	treasury	treasury	PROPN
ftr-380	1402	3	has	have	AUX
ftr-380	1402	4	proposed	propose	VERB
ftr-380	1402	5	extraordinarily	extraordinarily	ADV
ftr-380	1402	6	complex	complex	ADJ
ftr-380	1402	7	,	,	PUNCT
ftr-380	1402	8	verging	verge	VERB
ftr-380	1402	9	on	on	ADP
ftr-380	1402	10	incomprehensible	incomprehensible	ADJ
ftr-380	1402	11	,	,	PUNCT
ftr-380	1402	12	regulations	regulation	NOUN
ftr-380	1402	13	:	:	PUNCT
ftr-380	1402	14	(	(	PUNCT
ftr-380	1402	15	1	1	X
ftr-380	1402	16	)	)	PUNCT
ftr-380	1402	17	defining	define	VERB
ftr-380	1402	18	liabilities	liability	NOUN
ftr-380	1402	19	under	under	ADP
ftr-380	1402	20	§	§	PROPN
ftr-380	1402	21	752	752	NUM
ftr-380	1402	22	;	;	PUNCT
ftr-380	1402	23	(	(	PUNCT
ftr-380	1402	24	2	2	X
ftr-380	1402	25	)	)	PUNCT
ftr-380	1402	26	dealing	deal	VERB
ftr-380	1402	27	with	with	ADP
ftr-380	1402	28	a	a	DET
ftr-380	1402	29	partnership	partnership	NOUN
ftr-380	1402	30	's	's	PART
ftr-380	1402	31	assumption	assumption	NOUN
ftr-380	1402	32	of	of	ADP
ftr-380	1402	33	certain	certain	ADJ
ftr-380	1402	34	fixed	fix	VERB
ftr-380	1402	35	and	and	CCONJ
ftr-380	1402	36	contingent	contingent	ADJ
ftr-380	1402	37	obligations	obligation	NOUN
ftr-380	1402	38	in	in	ADP
ftr-380	1402	39	exchange	exchange	NOUN
ftr-380	1402	40	for	for	ADP
ftr-380	1402	41	a	a	DET
ftr-380	1402	42	partnership	partnership	NOUN
ftr-380	1402	43	interest	interest	NOUN
ftr-380	1403	1	[	[	X
ftr-380	1403	2	prop	prop	NOUN
ftr-380	1403	3	.	.	PUNCT
ftr-380	1404	1	reg	reg	NOUN
ftr-380	1404	2	.	.	PUNCT
ftr-380	1405	1	§	§	PROPN
ftr-380	1405	2	1.752	1.752	NUM
ftr-380	1405	3	-	-	SYM
ftr-380	1405	4	7	7	NUM
ftr-380	1405	5	]	]	PUNCT
ftr-380	1405	6	;	;	PUNCT
ftr-380	1405	7	and	and	CCONJ
ftr-380	1405	8	(	(	PUNCT
ftr-380	1405	9	3	3	X
ftr-380	1405	10	)	)	PUNCT
ftr-380	1405	11	providing	provide	VERB
ftr-380	1405	12	rules	rule	NOUN
ftr-380	1405	13	under	under	ADP
ftr-380	1405	14	§	§	PROPN
ftr-380	1405	15	358(h	358(h	PROPN
ftr-380	1405	16	)	)	PUNCT
ftr-380	1405	17	for	for	ADP
ftr-380	1405	18	assumptions	assumption	NOUN
ftr-380	1405	19	of	of	ADP
ftr-380	1405	20	liabilities	liability	NOUN
ftr-380	1405	21	by	by	ADP
ftr-380	1405	22	corporations	corporation	NOUN
ftr-380	1405	23	from	from	ADP
ftr-380	1405	24	partners	partner	NOUN
ftr-380	1405	25	and	and	CCONJ
ftr-380	1405	26	partnerships	partnership	NOUN
ftr-380	1405	27	[	[	X
ftr-380	1405	28	prop	prop	NOUN
ftr-380	1405	29	.	.	PUNCT
ftr-380	1406	1	reg	reg	NOUN
ftr-380	1406	2	.	.	PUNCT
ftr-380	1407	1	§	§	PROPN
ftr-380	1407	2	1.358	1.358	NUM
ftr-380	1407	3	-	-	SYM
ftr-380	1407	4	7	7	NUM
ftr-380	1407	5	]	]	PUNCT
ftr-380	1407	6	.	.	PUNCT
ftr-380	1408	1	reg	reg	PROPN
ftr-380	1408	2	.	.	PUNCT
ftr-380	1409	1	§	§	PROPN
ftr-380	1409	2	1.752	1.752	NUM
ftr-380	1409	3	-	-	SYM
ftr-380	1409	4	1	1	NUM
ftr-380	1409	5	(	(	PUNCT
ftr-380	1409	6	a)(1)(i	a)(1)(i	NOUN
ftr-380	1409	7	)	)	PUNCT
ftr-380	1409	8	would	would	AUX
ftr-380	1409	9	be	be	AUX
ftr-380	1409	10	amended	amend	VERB
ftr-380	1409	11	to	to	PART
ftr-380	1409	12	include	include	VERB
ftr-380	1409	13	the	the	DET
ftr-380	1409	14	principles	principle	NOUN
ftr-380	1409	15	of	of	ADP
ftr-380	1409	16	rev	rev	PROPN
ftr-380	1409	17	.	.	PROPN
ftr-380	1409	18	rul	rul	PROPN
ftr-380	1409	19	.	.	PROPN
ftr-380	1409	20	8877	8877	NUM
ftr-380	1409	21	,	,	PUNCT
ftr-380	1409	22	1988	1988	NUM
ftr-380	1409	23	-	-	SYM
ftr-380	1409	24	2	2	NUM
ftr-380	1409	25	c.b	c.b	PROPN
ftr-380	1409	26	.	.	PROPN
ftr-380	1409	27	128	128	NUM
ftr-380	1409	28	;	;	PUNCT
ftr-380	1409	29	an	an	DET
ftr-380	1409	30	obligation	obligation	NOUN
ftr-380	1409	31	is	be	AUX
ftr-380	1409	32	a	a	DET
ftr-380	1409	33	liability	liability	NOUN
ftr-380	1409	34	to	to	ADP
ftr-380	1409	35	the	the	DET
ftr-380	1409	36	extent	extent	NOUN
ftr-380	1409	37	that	that	SCONJ
ftr-380	1409	38	incurring	incur	VERB
ftr-380	1409	39	the	the	DET
ftr-380	1409	40	obligation	obligation	NOUN
ftr-380	1409	41	:	:	PUNCT
ftr-380	1409	42	(	(	PUNCT
ftr-380	1409	43	1	1	X
ftr-380	1409	44	)	)	PUNCT
ftr-380	1409	45	creates	create	VERB
ftr-380	1409	46	or	or	CCONJ
ftr-380	1409	47	increases	increase	VERB
ftr-380	1409	48	the	the	DET
ftr-380	1409	49	basis	basis	NOUN
ftr-380	1409	50	of	of	ADP
ftr-380	1409	51	any	any	PRON
ftr-380	1409	52	of	of	ADP
ftr-380	1409	53	the	the	DET
ftr-380	1409	54	obligor	obligor	NOUN
ftr-380	1409	55	's	's	PART
ftr-380	1409	56	assets	asset	NOUN
ftr-380	1409	57	(	(	PUNCT
ftr-380	1409	58	including	include	VERB
ftr-380	1409	59	cash	cash	NOUN
ftr-380	1409	60	)	)	PUNCT
ftr-380	1409	61	;	;	PUNCT
ftr-380	1409	62	(	(	PUNCT
ftr-380	1409	63	2	2	X
ftr-380	1409	64	)	)	PUNCT
ftr-380	1409	65	gives	give	VERB
ftr-380	1409	66	rise	rise	NOUN
ftr-380	1409	67	to	to	ADP
ftr-380	1409	68	an	an	DET
ftr-380	1409	69	immediate	immediate	ADJ
ftr-380	1409	70	deduction	deduction	NOUN
ftr-380	1409	71	;	;	PUNCT
ftr-380	1409	72	or	or	CCONJ
ftr-380	1409	73	(	(	PUNCT
ftr-380	1409	74	3	3	X
ftr-380	1409	75	)	)	PUNCT
ftr-380	1409	76	gives	give	VERB
ftr-380	1409	77	rise	rise	NOUN
ftr-380	1409	78	to	to	ADP
ftr-380	1409	79	an	an	DET
ftr-380	1409	80	expense	expense	NOUN
ftr-380	1409	81	that	that	PRON
ftr-380	1409	82	is	be	AUX
ftr-380	1409	83	not	not	PART
ftr-380	1409	84	deductible	deductible	ADJ
ftr-380	1409	85	in	in	ADP
ftr-380	1409	86	computing	compute	VERB
ftr-380	1409	87	taxable	taxable	ADJ
ftr-380	1409	88	income	income	NOUN
ftr-380	1409	89	and	and	CCONJ
ftr-380	1409	90	is	be	AUX
ftr-380	1409	91	not	not	PART
ftr-380	1409	92	properly	properly	ADV
ftr-380	1409	93	chargeable	chargeable	ADJ
ftr-380	1409	94	to	to	ADP
ftr-380	1409	95	capital	capital	NOUN
ftr-380	1409	96	.	.	PUNCT
ftr-380	1410	1	prop	prop	NOUN
ftr-380	1410	2	.	.	PUNCT
ftr-380	1411	1	reg	reg	PROPN
ftr-380	1411	2	.	.	PUNCT
ftr-380	1412	1	§	§	PROPN
ftr-380	1412	2	1.752	1.752	NUM
ftr-380	1412	3	-	-	SYM
ftr-380	1412	4	7	7	NUM
ftr-380	1412	5	deals	deal	NOUN
ftr-380	1412	6	with	with	ADP
ftr-380	1412	7	the	the	DET
ftr-380	1412	8	assumption	assumption	NOUN
ftr-380	1412	9	by	by	ADP
ftr-380	1412	10	a	a	DET
ftr-380	1412	11	partnership	partnership	NOUN
ftr-380	1412	12	of	of	ADP
ftr-380	1412	13	a	a	DET
ftr-380	1412	14	partner	partner	NOUN
ftr-380	1412	15	's	's	PART
ftr-380	1412	16	fixed	fix	VERB
ftr-380	1412	17	or	or	CCONJ
ftr-380	1412	18	contingent	contingent	ADJ
ftr-380	1412	19	obligation	obligation	NOUN
ftr-380	1412	20	to	to	PART
ftr-380	1412	21	make	make	VERB
ftr-380	1412	22	payment	payment	NOUN
ftr-380	1412	23	that	that	PRON
ftr-380	1412	24	is	be	AUX
ftr-380	1412	25	not	not	PART
ftr-380	1412	26	one	one	NUM
ftr-380	1412	27	of	of	ADP
ftr-380	1412	28	the	the	DET
ftr-380	1412	29	three	three	NUM
ftr-380	1412	30	types	type	NOUN
ftr-380	1412	31	described	describe	VERB
ftr-380	1412	32	in	in	ADP
ftr-380	1412	33	reg	reg	NOUN
ftr-380	1412	34	.	.	PUNCT
ftr-380	1413	1	§	§	PROPN
ftr-380	1413	2	1.752l(a)(1)(i	1.752l(a)(1)(i	NUM
ftr-380	1413	3	)	)	PUNCT
ftr-380	1414	1	[	[	X
ftr-380	1414	2	including	include	VERB
ftr-380	1414	3	accrual	accrual	ADJ
ftr-380	1414	4	method	method	NOUN
ftr-380	1414	5	liabilities	liability	NOUN
ftr-380	1414	6	the	the	DET
ftr-380	1414	7	deduction	deduction	NOUN
ftr-380	1414	8	for	for	ADP
ftr-380	1414	9	which	which	PRON
ftr-380	1414	10	was	be	AUX
ftr-380	1414	11	deferred	defer	VERB
ftr-380	1414	12	under	under	ADP
ftr-380	1414	13	§	§	PROPN
ftr-380	1414	14	453(h	453(h	NOUN
ftr-380	1414	15	)	)	PUNCT
ftr-380	1414	16	]	]	PUNCT
ftr-380	1414	17	.	.	PUNCT
ftr-380	1415	1	unlike	unlike	ADP
ftr-380	1415	2	temp	temp	NOUN
ftr-380	1415	3	.	.	PUNCT
ftr-380	1416	1	reg	reg	NOUN
ftr-380	1416	2	.	.	PUNCT
ftr-380	1417	1	§	§	PROPN
ftr-380	1417	2	1.752	1.752	NUM
ftr-380	1417	3	-	-	SYM
ftr-380	1417	4	6	6	NUM
ftr-380	1417	5	t	t	NOUN
ftr-380	1417	6	,	,	PUNCT
ftr-380	1417	7	the	the	DET
ftr-380	1417	8	proposed	propose	VERB
ftr-380	1417	9	regulations	regulation	NOUN
ftr-380	1417	10	do	do	AUX
ftr-380	1417	11	not	not	PART
ftr-380	1417	12	reduce	reduce	VERB
ftr-380	1417	13	the	the	DET
ftr-380	1417	14	partner	partner	NOUN
ftr-380	1417	15	's	's	PART
ftr-380	1417	16	outside	outside	ADJ
ftr-380	1417	17	basis	basis	NOUN
ftr-380	1417	18	when	when	SCONJ
ftr-380	1417	19	the	the	DET
ftr-380	1417	20	partnership	partnership	NOUN
ftr-380	1417	21	assumes	assume	VERB
ftr-380	1417	22	a	a	DET
ftr-380	1417	23	§	§	PROPN
ftr-380	1417	24	1.752	1.752	NUM
ftr-380	1417	25	-	-	SYM
ftr-380	1417	26	7	7	NUM
ftr-380	1417	27	liability	liability	NOUN
ftr-380	1417	28	.	.	PUNCT
ftr-380	1418	1	if	if	SCONJ
ftr-380	1418	2	the	the	DET
ftr-380	1418	3	partnership	partnership	NOUN
ftr-380	1418	4	satisfies	satisfy	VERB
ftr-380	1418	5	the	the	DET
ftr-380	1418	6	liability	liability	NOUN
ftr-380	1418	7	while	while	SCONJ
ftr-380	1418	8	the	the	DET
ftr-380	1418	9	partner	partner	NOUN
ftr-380	1418	10	remains	remain	VERB
ftr-380	1418	11	in	in	ADP
ftr-380	1418	12	the	the	DET
ftr-380	1418	13	partnership	partnership	NOUN
ftr-380	1418	14	,	,	PUNCT
ftr-380	1418	15	the	the	DET
ftr-380	1418	16	deduction	deduction	NOUN
ftr-380	1418	17	with	with	ADP
ftr-380	1418	18	respect	respect	NOUN
ftr-380	1418	19	to	to	ADP
ftr-380	1418	20	the	the	DET
ftr-380	1418	21	builtin	builtin	NOUN
ftr-380	1418	22	loss	loss	NOUN
ftr-380	1418	23	associated	associate	VERB
ftr-380	1418	24	with	with	ADP
ftr-380	1418	25	the	the	DET
ftr-380	1418	26	§	§	PROPN
ftr-380	1418	27	1.752	1.752	NUM
ftr-380	1418	28	-	-	SYM
ftr-380	1418	29	7	7	NUM
ftr-380	1418	30	liability	liability	NOUN
ftr-380	1418	31	is	be	AUX
ftr-380	1418	32	allocated	allocate	VERB
ftr-380	1418	33	to	to	ADP
ftr-380	1418	34	the	the	DET
ftr-380	1418	35	partner	partner	NOUN
ftr-380	1418	36	,	,	PUNCT
ftr-380	1418	37	reducing	reduce	VERB
ftr-380	1418	38	that	that	DET
ftr-380	1418	39	partner	partner	NOUN
ftr-380	1418	40	's	's	PART
ftr-380	1418	41	outside	outside	ADJ
ftr-380	1418	42	basis	basis	NOUN
ftr-380	1418	43	.	.	PUNCT
ftr-380	1419	1	alternatively	alternatively	ADV
ftr-380	1419	2	,	,	PUNCT
ftr-380	1419	3	if	if	SCONJ
ftr-380	1419	4	one	one	NUM
ftr-380	1419	5	of	of	ADP
ftr-380	1419	6	three	three	NUM
ftr-380	1419	7	events	event	NOUN
ftr-380	1419	8	occurs	occur	VERB
ftr-380	1419	9	that	that	PRON
ftr-380	1419	10	separate	separate	VERB
ftr-380	1419	11	the	the	DET
ftr-380	1419	12	partner	partner	NOUN
ftr-380	1419	13	from	from	ADP
ftr-380	1419	14	the	the	DET
ftr-380	1419	15	partnership	partnership	NOUN
ftr-380	1419	16	,	,	PUNCT
ftr-380	1419	17	then	then	ADV
ftr-380	1419	18	the	the	DET
ftr-380	1419	19	partner	partner	NOUN
ftr-380	1419	20	's	's	PART
ftr-380	1419	21	outside	outside	ADJ
ftr-380	1419	22	basis	basis	NOUN
ftr-380	1419	23	is	be	AUX
ftr-380	1419	24	reduced	reduce	VERB
ftr-380	1419	25	immediately	immediately	ADV
ftr-380	1419	26	before	before	ADP
ftr-380	1419	27	the	the	DET
ftr-380	1419	28	occurrence	occurrence	NOUN
ftr-380	1419	29	of	of	ADP
ftr-380	1419	30	the	the	DET
ftr-380	1419	31	event	event	NOUN
ftr-380	1419	32	.	.	PUNCT
ftr-380	1420	1	the	the	DET
ftr-380	1420	2	events	event	NOUN
ftr-380	1420	3	are	be	AUX
ftr-380	1420	4	:	:	PUNCT
ftr-380	1420	5	(	(	PUNCT
ftr-380	1420	6	1	1	X
ftr-380	1420	7	)	)	PUNCT
ftr-380	1420	8	a	a	DET
ftr-380	1420	9	disposition	disposition	NOUN
ftr-380	1420	10	(	(	PUNCT
ftr-380	1420	11	or	or	CCONJ
ftr-380	1420	12	partial	partial	ADJ
ftr-380	1420	13	disposition	disposition	NOUN
ftr-380	1420	14	)	)	PUNCT
ftr-380	1420	15	of	of	ADP
ftr-380	1420	16	the	the	DET
ftr-380	1420	17	partnership	partnership	NOUN
ftr-380	1420	18	interest	interest	NOUN
ftr-380	1420	19	by	by	ADP
ftr-380	1420	20	the	the	DET
ftr-380	1420	21	partner	partner	NOUN
ftr-380	1420	22	,	,	PUNCT
ftr-380	1420	23	(	(	PUNCT
ftr-380	1420	24	2	2	X
ftr-380	1420	25	)	)	PUNCT
ftr-380	1420	26	a	a	DET
ftr-380	1420	27	liquidation	liquidation	NOUN
ftr-380	1420	28	of	of	ADP
ftr-380	1420	29	the	the	DET
ftr-380	1420	30	partner	partner	NOUN
ftr-380	1420	31	's	's	PART
ftr-380	1420	32	partnership	partnership	NOUN
ftr-380	1420	33	interest	interest	NOUN
ftr-380	1420	34	,	,	PUNCT
ftr-380	1420	35	and	and	CCONJ
ftr-380	1420	36	(	(	PUNCT
ftr-380	1420	37	3	3	X
ftr-380	1420	38	)	)	PUNCT
ftr-380	1420	39	the	the	DET
ftr-380	1420	40	assumption	assumption	NOUN
ftr-380	1420	41	(	(	PUNCT
ftr-380	1420	42	or	or	CCONJ
ftr-380	1420	43	partial	partial	ADJ
ftr-380	1420	44	assumption	assumption	NOUN
ftr-380	1420	45	)	)	PUNCT
ftr-380	1420	46	of	of	ADP
ftr-380	1420	47	the	the	DET
ftr-380	1420	48	liability	liability	NOUN
ftr-380	1420	49	by	by	ADP
ftr-380	1420	50	another	another	DET
ftr-380	1420	51	partner	partner	NOUN
ftr-380	1420	52	.	.	PUNCT
ftr-380	1421	1	2006	2006	NUM
ftr-380	1421	2	]	]	PUNCT
ftr-380	1421	3	florida	florida	PROPN
ftr-380	1421	4	tax	tax	PROPN
ftr-380	1421	5	review	review	NOUN
ftr-380	1421	6	the	the	DET
ftr-380	1421	7	basis	basis	NOUN
ftr-380	1421	8	reduction	reduction	NOUN
ftr-380	1421	9	generally	generally	ADV
ftr-380	1421	10	is	be	AUX
ftr-380	1421	11	the	the	DET
ftr-380	1421	12	lesser	less	ADJ
ftr-380	1421	13	of	of	ADP
ftr-380	1421	14	(	(	PUNCT
ftr-380	1421	15	1	1	X
ftr-380	1421	16	)	)	PUNCT
ftr-380	1421	17	the	the	DET
ftr-380	1421	18	excess	excess	NOUN
ftr-380	1421	19	of	of	ADP
ftr-380	1421	20	the	the	DET
ftr-380	1421	21	partner	partner	NOUN
ftr-380	1421	22	's	's	PART
ftr-380	1421	23	basis	basis	NOUN
ftr-380	1421	24	in	in	ADP
ftr-380	1421	25	the	the	DET
ftr-380	1421	26	partnership	partnership	NOUN
ftr-380	1421	27	interest	interest	NOUN
ftr-380	1421	28	over	over	ADP
ftr-380	1421	29	the	the	DET
ftr-380	1421	30	adjusted	adjust	VERB
ftr-380	1421	31	value	value	NOUN
ftr-380	1421	32	of	of	ADP
ftr-380	1421	33	the	the	DET
ftr-380	1421	34	interest	interest	NOUN
ftr-380	1421	35	,	,	PUNCT
ftr-380	1421	36	or	or	CCONJ
ftr-380	1421	37	(	(	PUNCT
ftr-380	1421	38	2	2	X
ftr-380	1421	39	)	)	PUNCT
ftr-380	1421	40	the	the	DET
ftr-380	1421	41	remaining	remain	VERB
ftr-380	1421	42	built	build	VERB
ftr-380	1421	43	-	-	PUNCT
ftr-380	1421	44	in	in	ADP
ftr-380	1421	45	loss	loss	NOUN
ftr-380	1421	46	associated	associate	VERB
ftr-380	1421	47	with	with	ADP
ftr-380	1421	48	the	the	DET
ftr-380	1421	49	liability	liability	NOUN
ftr-380	1421	50	.	.	PUNCT
ftr-380	1422	1	(	(	PUNCT
ftr-380	1422	2	in	in	ADP
ftr-380	1422	3	the	the	DET
ftr-380	1422	4	event	event	NOUN
ftr-380	1422	5	of	of	ADP
ftr-380	1422	6	a	a	DET
ftr-380	1422	7	partial	partial	ADJ
ftr-380	1422	8	disposition	disposition	NOUN
ftr-380	1422	9	,	,	PUNCT
ftr-380	1422	10	the	the	DET
ftr-380	1422	11	reduction	reduction	NOUN
ftr-380	1422	12	is	be	AUX
ftr-380	1422	13	pro	pro	ADV
ftr-380	1422	14	rated	rate	VERB
ftr-380	1422	15	.	.	PUNCT
ftr-380	1422	16	)	)	PUNCT
ftr-380	1423	1	thereafter	thereafter	ADV
ftr-380	1423	2	,	,	PUNCT
ftr-380	1423	3	to	to	ADP
ftr-380	1423	4	the	the	DET
ftr-380	1423	5	extent	extent	NOUN
ftr-380	1423	6	of	of	ADP
ftr-380	1423	7	the	the	DET
ftr-380	1423	8	remaining	remain	VERB
ftr-380	1423	9	built	build	VERB
ftr-380	1423	10	-	-	PUNCT
ftr-380	1423	11	in	in	ADP
ftr-380	1423	12	loss	loss	NOUN
ftr-380	1423	13	associated	associate	VERB
ftr-380	1423	14	with	with	ADP
ftr-380	1423	15	the	the	DET
ftr-380	1423	16	liability	liability	NOUN
ftr-380	1423	17	,	,	PUNCT
ftr-380	1423	18	the	the	DET
ftr-380	1423	19	partnership	partnership	NOUN
ftr-380	1423	20	(	(	PUNCT
ftr-380	1423	21	or	or	CCONJ
ftr-380	1423	22	the	the	DET
ftr-380	1423	23	assuming	assume	VERB
ftr-380	1423	24	partner	partner	NOUN
ftr-380	1423	25	)	)	PUNCT
ftr-380	1423	26	is	be	AUX
ftr-380	1423	27	not	not	PART
ftr-380	1423	28	entitled	entitle	VERB
ftr-380	1423	29	to	to	ADP
ftr-380	1423	30	any	any	DET
ftr-380	1423	31	deduction	deduction	NOUN
ftr-380	1423	32	or	or	CCONJ
ftr-380	1423	33	capital	capital	NOUN
ftr-380	1423	34	expense	expense	NOUN
ftr-380	1423	35	upon	upon	SCONJ
ftr-380	1423	36	satisfaction	satisfaction	NOUN
ftr-380	1423	37	(	(	PUNCT
ftr-380	1423	38	or	or	CCONJ
ftr-380	1423	39	economic	economic	ADJ
ftr-380	1423	40	performance	performance	NOUN
ftr-380	1423	41	)	)	PUNCT
ftr-380	1423	42	of	of	ADP
ftr-380	1423	43	the	the	DET
ftr-380	1423	44	liability	liability	NOUN
ftr-380	1423	45	,	,	PUNCT
ftr-380	1423	46	but	but	CCONJ
ftr-380	1423	47	if	if	SCONJ
ftr-380	1423	48	the	the	DET
ftr-380	1423	49	partnership	partnership	NOUN
ftr-380	1423	50	notifies	notify	VERB
ftr-380	1423	51	the	the	DET
ftr-380	1423	52	partner	partner	NOUN
ftr-380	1423	53	,	,	PUNCT
ftr-380	1423	54	the	the	DET
ftr-380	1423	55	partner	partner	NOUN
ftr-380	1423	56	is	be	AUX
ftr-380	1423	57	entitled	entitle	VERB
ftr-380	1423	58	to	to	ADP
ftr-380	1423	59	a	a	DET
ftr-380	1423	60	loss	loss	NOUN
ftr-380	1423	61	or	or	CCONJ
ftr-380	1423	62	deduction	deduction	NOUN
ftr-380	1423	63	.	.	PUNCT
ftr-380	1424	1	if	if	SCONJ
ftr-380	1424	2	another	another	DET
ftr-380	1424	3	partner	partner	NOUN
ftr-380	1424	4	assumed	assume	VERB
ftr-380	1424	5	the	the	DET
ftr-380	1424	6	liability	liability	NOUN
ftr-380	1424	7	,	,	PUNCT
ftr-380	1424	8	the	the	DET
ftr-380	1424	9	partnership	partnership	NOUN
ftr-380	1424	10	must	must	AUX
ftr-380	1424	11	immediately	immediately	ADV
ftr-380	1424	12	reduce	reduce	VERB
ftr-380	1424	13	the	the	DET
ftr-380	1424	14	basis	basis	NOUN
ftr-380	1424	15	of	of	ADP
ftr-380	1424	16	its	its	PRON
ftr-380	1424	17	assets	asset	NOUN
ftr-380	1424	18	by	by	ADP
ftr-380	1424	19	the	the	DET
ftr-380	1424	20	built	build	VERB
ftr-380	1424	21	-	-	PUNCT
ftr-380	1424	22	in	in	ADP
ftr-380	1424	23	loss	loss	NOUN
ftr-380	1424	24	,	,	PUNCT
ftr-380	1424	25	and	and	CCONJ
ftr-380	1424	26	upon	upon	SCONJ
ftr-380	1424	27	satisfaction	satisfaction	NOUN
ftr-380	1424	28	,	,	PUNCT
ftr-380	1424	29	the	the	DET
ftr-380	1424	30	assuming	assume	VERB
ftr-380	1424	31	partner	partner	NOUN
ftr-380	1424	32	must	must	AUX
ftr-380	1424	33	make	make	VERB
ftr-380	1424	34	certain	certain	ADJ
ftr-380	1424	35	basis	basis	NOUN
ftr-380	1424	36	adjustments	adjustment	NOUN
ftr-380	1424	37	to	to	ADP
ftr-380	1424	38	his	his	PRON
ftr-380	1424	39	partnership	partnership	NOUN
ftr-380	1424	40	interest	interest	NOUN
ftr-380	1424	41	.	.	PUNCT
ftr-380	1425	1	there	there	PRON
ftr-380	1425	2	are	be	VERB
ftr-380	1425	3	exceptions	exception	NOUN
ftr-380	1425	4	for	for	ADP
ftr-380	1425	5	(	(	PUNCT
ftr-380	1425	6	1	1	NUM
ftr-380	1425	7	)	)	PUNCT
ftr-380	1425	8	transfer	transfer	NOUN
ftr-380	1425	9	of	of	ADP
ftr-380	1425	10	the	the	DET
ftr-380	1425	11	trade	trade	NOUN
ftr-380	1425	12	or	or	CCONJ
ftr-380	1425	13	business	business	NOUN
ftr-380	1425	14	with	with	ADP
ftr-380	1425	15	which	which	PRON
ftr-380	1425	16	the	the	DET
ftr-380	1425	17	liability	liability	NOUN
ftr-380	1425	18	is	be	AUX
ftr-380	1425	19	associated	associate	VERB
ftr-380	1425	20	is	be	AUX
ftr-380	1425	21	transferred	transfer	VERB
ftr-380	1425	22	to	to	ADP
ftr-380	1425	23	the	the	DET
ftr-380	1425	24	partnership	partnership	NOUN
ftr-380	1425	25	,	,	PUNCT
ftr-380	1425	26	and	and	CCONJ
ftr-380	1425	27	(	(	PUNCT
ftr-380	1425	28	2	2	X
ftr-380	1425	29	)	)	PUNCT
ftr-380	1425	30	de	de	X
ftr-380	1425	31	minimis	minimis	NOUN
ftr-380	1425	32	transactions	transaction	NOUN
ftr-380	1425	33	(	(	PUNCT
ftr-380	1425	34	liabilities	liability	NOUN
ftr-380	1425	35	less	less	ADJ
ftr-380	1425	36	that	that	SCONJ
ftr-380	1425	37	10	10	NUM
ftr-380	1425	38	percent	percent	NOUN
ftr-380	1425	39	of	of	ADP
ftr-380	1425	40	the	the	DET
ftr-380	1425	41	partnership	partnership	NOUN
ftr-380	1425	42	's	's	PART
ftr-380	1425	43	assets	asset	NOUN
ftr-380	1425	44	or	or	CCONJ
ftr-380	1425	45	$	$	SYM
ftr-380	1425	46	1,000,000	1,000,000	NUM
ftr-380	1425	47	)	)	PUNCT
ftr-380	1425	48	.	.	PUNCT
ftr-380	1426	1	unlike	unlike	ADP
ftr-380	1426	2	under	under	ADP
ftr-380	1426	3	the	the	DET
ftr-380	1426	4	temporary	temporary	ADJ
ftr-380	1426	5	regulations	regulation	NOUN
ftr-380	1426	6	,	,	PUNCT
ftr-380	1426	7	there	there	PRON
ftr-380	1426	8	is	be	VERB
ftr-380	1426	9	no	no	DET
ftr-380	1426	10	exception	exception	NOUN
ftr-380	1426	11	for	for	ADP
ftr-380	1426	12	transactions	transaction	NOUN
ftr-380	1426	13	in	in	ADP
ftr-380	1426	14	which	which	PRON
ftr-380	1426	15	substantially	substantially	ADV
ftr-380	1426	16	all	all	PRON
ftr-380	1426	17	of	of	ADP
ftr-380	1426	18	the	the	DET
ftr-380	1426	19	assets	asset	NOUN
ftr-380	1426	20	with	with	ADP
ftr-380	1426	21	which	which	PRON
ftr-380	1426	22	the	the	DET
ftr-380	1426	23	liability	liability	NOUN
ftr-380	1426	24	is	be	AUX
ftr-380	1426	25	associated	associate	VERB
ftr-380	1426	26	are	be	AUX
ftr-380	1426	27	contributed	contribute	VERB
ftr-380	1426	28	to	to	ADP
ftr-380	1426	29	the	the	DET
ftr-380	1426	30	partnership	partnership	NOUN
ftr-380	1426	31	.	.	PUNCT
ftr-380	1427	1	when	when	SCONJ
ftr-380	1427	2	finalized	finalize	VERB
ftr-380	1427	3	,	,	PUNCT
ftr-380	1427	4	the	the	DET
ftr-380	1427	5	regulations	regulation	NOUN
ftr-380	1427	6	will	will	AUX
ftr-380	1427	7	be	be	AUX
ftr-380	1427	8	effective	effective	ADJ
ftr-380	1427	9	for	for	ADP
ftr-380	1427	10	transactions	transaction	NOUN
ftr-380	1427	11	occurring	occur	VERB
ftr-380	1427	12	after	after	ADP
ftr-380	1427	13	6/24/03	6/24/03	PROPN
ftr-380	1427	14	.	.	PUNCT
ftr-380	1428	1	a.	a.	PROPN
ftr-380	1428	2	finally	finally	ADV
ftr-380	1428	3	,	,	PUNCT
ftr-380	1428	4	final	final	ADJ
ftr-380	1428	5	regulations	regulation	NOUN
ftr-380	1428	6	.	.	PUNCT
ftr-380	1429	1	t.d	t.d	PROPN
ftr-380	1429	2	.	.	PROPN
ftr-380	1429	3	9207	9207	NUM
ftr-380	1429	4	,	,	PUNCT
ftr-380	1429	5	assumption	assumption	NOUN
ftr-380	1429	6	of	of	ADP
ftr-380	1429	7	partner	partner	NOUN
ftr-380	1429	8	liabilities	liability	NOUN
ftr-380	1429	9	,	,	PUNCT
ftr-380	1429	10	70	70	NUM
ftr-380	1429	11	f.r	f.r	NOUN
ftr-380	1429	12	.	.	NOUN
ftr-380	1429	13	30334	30334	NUM
ftr-380	1429	14	(	(	PUNCT
ftr-380	1429	15	5/26/05	5/26/05	NUM
ftr-380	1429	16	)	)	PUNCT
ftr-380	1429	17	.	.	PUNCT
ftr-380	1430	1	final	final	ADJ
ftr-380	1430	2	and	and	CCONJ
ftr-380	1430	3	temporary	temporary	ADJ
ftr-380	1430	4	regulations	regulation	NOUN
ftr-380	1430	5	provide	provide	VERB
ftr-380	1430	6	new	new	ADJ
ftr-380	1430	7	rules	rule	NOUN
ftr-380	1430	8	dealing	deal	VERB
ftr-380	1430	9	with	with	ADP
ftr-380	1430	10	a	a	DET
ftr-380	1430	11	partnership	partnership	NOUN
ftr-380	1430	12	's	's	PART
ftr-380	1430	13	assumption	assumption	NOUN
ftr-380	1430	14	of	of	ADP
ftr-380	1430	15	certain	certain	ADJ
ftr-380	1430	16	fixed	fix	VERB
ftr-380	1430	17	and	and	CCONJ
ftr-380	1430	18	contingent	contingent	ADJ
ftr-380	1430	19	obligations	obligation	NOUN
ftr-380	1430	20	in	in	ADP
ftr-380	1430	21	connection	connection	NOUN
ftr-380	1430	22	with	with	ADP
ftr-380	1430	23	the	the	DET
ftr-380	1430	24	issuance	issuance	NOUN
ftr-380	1430	25	of	of	ADP
ftr-380	1430	26	a	a	DET
ftr-380	1430	27	partnership	partnership	NOUN
ftr-380	1430	28	interest	interest	NOUN
ftr-380	1430	29	.	.	PUNCT
ftr-380	1431	1	the	the	DET
ftr-380	1431	2	regulations	regulation	NOUN
ftr-380	1431	3	also	also	ADV
ftr-380	1431	4	provide	provide	VERB
ftr-380	1431	5	rules	rule	NOUN
ftr-380	1431	6	under	under	ADP
ftr-380	1431	7	§	§	PROPN
ftr-380	1431	8	358(h	358(h	PROPN
ftr-380	1431	9	)	)	PUNCT
ftr-380	1431	10	for	for	ADP
ftr-380	1431	11	assumptions	assumption	NOUN
ftr-380	1431	12	of	of	ADP
ftr-380	1431	13	liabilities	liability	NOUN
ftr-380	1431	14	by	by	ADP
ftr-380	1431	15	corporations	corporation	NOUN
ftr-380	1431	16	from	from	ADP
ftr-380	1431	17	partners	partner	NOUN
ftr-380	1431	18	and	and	CCONJ
ftr-380	1431	19	partnerships	partnership	NOUN
ftr-380	1431	20	.	.	PUNCT
ftr-380	1432	1	there	there	PRON
ftr-380	1432	2	are	be	VERB
ftr-380	1432	3	also	also	ADV
ftr-380	1432	4	temporary	temporary	ADJ
ftr-380	1432	5	regulations	regulation	NOUN
ftr-380	1432	6	that	that	PRON
ftr-380	1432	7	provide	provide	VERB
ftr-380	1432	8	additional	additional	ADJ
ftr-380	1432	9	rules	rule	NOUN
ftr-380	1432	10	under	under	ADP
ftr-380	1432	11	§	§	PROPN
ftr-380	1432	12	358(h	358(h	PROPN
ftr-380	1432	13	)	)	PUNCT
ftr-380	1432	14	for	for	ADP
ftr-380	1432	15	assumptions	assumption	NOUN
ftr-380	1432	16	of	of	ADP
ftr-380	1432	17	liabilities	liability	NOUN
ftr-380	1432	18	in	in	ADP
ftr-380	1432	19	pre-6/24/03	pre-6/24/03	PROPN
ftr-380	1432	20	exchanges	exchange	NOUN
ftr-380	1432	21	.	.	PUNCT
ftr-380	1433	1	*	*	PUNCT
ftr-380	1433	2	the	the	DET
ftr-380	1433	3	regulations	regulation	NOUN
ftr-380	1433	4	ensure	ensure	VERB
ftr-380	1433	5	that	that	SCONJ
ftr-380	1433	6	tax	tax	NOUN
ftr-380	1433	7	losses	loss	NOUN
ftr-380	1433	8	can	can	AUX
ftr-380	1433	9	not	not	PART
ftr-380	1433	10	be	be	AUX
ftr-380	1433	11	duplicated	duplicate	VERB
ftr-380	1433	12	or	or	CCONJ
ftr-380	1433	13	accelerated	accelerate	VERB
ftr-380	1433	14	by	by	ADP
ftr-380	1433	15	transferring	transfer	VERB
ftr-380	1433	16	contingent	contingent	ADJ
ftr-380	1433	17	obligations	obligation	NOUN
ftr-380	1433	18	to	to	ADP
ftr-380	1433	19	partnerships	partnership	NOUN
ftr-380	1433	20	.	.	PUNCT
ftr-380	1434	1	*	*	PUNCT
ftr-380	1434	2	they	they	PRON
ftr-380	1434	3	also	also	ADV
ftr-380	1434	4	make	make	VERB
ftr-380	1434	5	final	final	ADJ
ftr-380	1434	6	temporary	temporary	ADJ
ftr-380	1434	7	regulations	regulation	NOUN
ftr-380	1434	8	that	that	PRON
ftr-380	1434	9	address	address	VERB
ftr-380	1434	10	the	the	DET
ftr-380	1434	11	"	"	PUNCT
ftr-380	1434	12	son	son	NOUN
ftr-380	1434	13	-	-	PUNCT
ftr-380	1434	14	of	of	ADP
ftr-380	1434	15	-	-	PUNCT
ftr-380	1434	16	boss	boss	NOUN
ftr-380	1434	17	"	"	PUNCT
ftr-380	1434	18	tax	tax	NOUN
ftr-380	1434	19	shelter	shelter	NOUN
ftr-380	1434	20	,	,	PUNCT
ftr-380	1434	21	§	§	PROPN
ftr-380	1434	22	1.752	1.752	NUM
ftr-380	1434	23	-	-	SYM
ftr-380	1434	24	6	6	NUM
ftr-380	1434	25	t	t	NOUN
ftr-380	1434	26	[	[	PUNCT
ftr-380	1434	27	which	which	PRON
ftr-380	1434	28	were	be	AUX
ftr-380	1434	29	effective	effective	ADJ
ftr-380	1434	30	10/19/99	10/19/99	PROPN
ftr-380	1434	31	]	]	PUNCT
ftr-380	1434	32	;	;	PUNCT
ftr-380	1434	33	these	these	PRON
ftr-380	1434	34	provide	provide	VERB
ftr-380	1434	35	that	that	SCONJ
ftr-380	1434	36	the	the	DET
ftr-380	1434	37	exception	exception	NOUN
ftr-380	1434	38	contained	contain	VERB
ftr-380	1434	39	in	in	ADP
ftr-380	1434	40	§	§	PROPN
ftr-380	1434	41	358(h)(2)(b	358(h)(2)(b	PROPN
ftr-380	1434	42	)	)	PUNCT
ftr-380	1435	1	[	[	X
ftr-380	1435	2	where	where	SCONJ
ftr-380	1435	3	substantially	substantially	ADV
ftr-380	1435	4	all	all	PRON
ftr-380	1435	5	of	of	ADP
ftr-380	1435	6	the	the	DET
ftr-380	1435	7	assets	asset	NOUN
ftr-380	1435	8	with	with	ADP
ftr-380	1435	9	which	which	PRON
ftr-380	1435	10	the	the	DET
ftr-380	1435	11	liability	liability	NOUN
ftr-380	1435	12	is	be	AUX
ftr-380	1435	13	associated	associate	VERB
ftr-380	1435	14	are	be	AUX
ftr-380	1435	15	transferred	transfer	VERB
ftr-380	1435	16	to	to	ADP
ftr-380	1435	17	the	the	DET
ftr-380	1435	18	person	person	NOUN
ftr-380	1435	19	assuming	assume	VERB
ftr-380	1435	20	the	the	DET
ftr-380	1435	21	liability	liability	NOUN
ftr-380	1435	22	as	as	ADP
ftr-380	1435	23	part	part	NOUN
ftr-380	1435	24	of	of	ADP
ftr-380	1435	25	the	the	DET
ftr-380	1435	26	exchange	exchange	NOUN
ftr-380	1435	27	]	]	PUNCT
ftr-380	1435	28	do	do	AUX
ftr-380	1435	29	not	not	PART
ftr-380	1435	30	apply	apply	VERB
ftr-380	1435	31	to	to	ADP
ftr-380	1435	32	transactions	transaction	NOUN
ftr-380	1435	33	described	describe	VERB
ftr-380	1435	34	in	in	ADP
ftr-380	1435	35	notice	notice	NOUN
ftr-380	1435	36	2000	2000	NUM
ftr-380	1435	37	-	-	SYM
ftr-380	1435	38	44	44	NUM
ftr-380	1435	39	,	,	PUNCT
ftr-380	1435	40	2000	2000	NUM
ftr-380	1435	41	-	-	SYM
ftr-380	1435	42	2	2	NUM
ftr-380	1435	43	c.b	c.b	PROPN
ftr-380	1435	44	.	.	PROPN
ftr-380	1435	45	255	255	NUM
ftr-380	1435	46	.	.	PUNCT
ftr-380	1436	1	(	(	PUNCT
ftr-380	1436	2	1	1	X
ftr-380	1436	3	)	)	PUNCT
ftr-380	1436	4	reg-106736	reg-106736	NOUN
ftr-380	1436	5	-	-	PUNCT
ftr-380	1436	6	00	00	PROPN
ftr-380	1436	7	,	,	PUNCT
ftr-380	1436	8	assumption	assumption	NOUN
ftr-380	1436	9	of	of	ADP
ftr-380	1436	10	liabilities	liability	NOUN
ftr-380	1436	11	,	,	PUNCT
ftr-380	1436	12	70	70	NUM
ftr-380	1436	13	f.r	f.r	NOUN
ftr-380	1436	14	.	.	PROPN
ftr-380	1436	15	30380	30380	NUM
ftr-380	1436	16	(	(	PUNCT
ftr-380	1436	17	5/26/05	5/26/05	NUM
ftr-380	1436	18	)	)	PUNCT
ftr-380	1436	19	.	.	PUNCT
ftr-380	1437	1	proposed	propose	VERB
ftr-380	1437	2	regulations	regulation	NOUN
ftr-380	1437	3	that	that	PRON
ftr-380	1437	4	are	be	AUX
ftr-380	1437	5	identical	identical	ADJ
ftr-380	1437	6	to	to	ADP
ftr-380	1437	7	the	the	DET
ftr-380	1437	8	temporary	temporary	ADJ
ftr-380	1437	9	regulations	regulation	NOUN
ftr-380	1437	10	contained	contain	VERB
ftr-380	1437	11	in	in	ADP
ftr-380	1437	12	t.d	t.d	PROPN
ftr-380	1437	13	.	.	PROPN
ftr-380	1437	14	9207	9207	NUM
ftr-380	1437	15	.	.	PUNCT
ftr-380	1438	1	3	3	X
ftr-380	1438	2	.	.	X
ftr-380	1438	3	reg-144620	reg-144620	NOUN
ftr-380	1438	4	-	-	PUNCT
ftr-380	1438	5	04	04	NUM
ftr-380	1438	6	,	,	PUNCT
ftr-380	1438	7	partner	partner	NOUN
ftr-380	1438	8	's	's	PART
ftr-380	1438	9	distributive	distributive	ADJ
ftr-380	1438	10	share	share	NOUN
ftr-380	1438	11	,	,	PUNCT
ftr-380	1438	12	70	70	NUM
ftr-380	1438	13	f.r	f.r	NOUN
ftr-380	1438	14	.	.	NOUN
ftr-380	1438	15	69919	69919	NUM
ftr-380	1438	16	(	(	PUNCT
ftr-380	1438	17	11/18/05	11/18/05	NUM
ftr-380	1438	18	)	)	PUNCT
ftr-380	1438	19	.	.	PUNCT
ftr-380	1439	1	the	the	DET
ftr-380	1439	2	irs	irs	PROPN
ftr-380	1439	3	published	publish	VERB
ftr-380	1439	4	proposed	propose	VERB
ftr-380	1439	5	regulations	regulation	NOUN
ftr-380	1439	6	that	that	PRON
ftr-380	1439	7	inter	inter	ADJ
ftr-380	1439	8	alia	alia	NOUN
ftr-380	1439	9	provide	provide	VERB
ftr-380	1439	10	rules	rule	NOUN
ftr-380	1439	11	for	for	ADP
ftr-380	1439	12	testing	test	VERB
ftr-380	1439	13	the	the	DET
ftr-380	1439	14	substantiality	substantiality	NOUN
ftr-380	1439	15	of	of	ADP
ftr-380	1439	16	a	a	DET
ftr-380	1439	17	§	§	PROPN
ftr-380	1439	18	704(b	704(b	PROPN
ftr-380	1439	19	)	)	PUNCT
ftr-380	1439	20	allocation	allocation	NOUN
ftr-380	1439	21	where	where	SCONJ
ftr-380	1439	22	[	[	X
ftr-380	1439	23	vol	vol	NOUN
ftr-380	1439	24	8	8	NUM
ftr-380	1439	25	:	:	PUNCT
ftr-380	1439	26	si	si	PROPN
ftr-380	1439	27	recent	recent	ADJ
ftr-380	1439	28	developments	development	NOUN
ftr-380	1439	29	in	in	ADP
ftr-380	1439	30	federal	federal	ADJ
ftr-380	1439	31	income	income	NOUN
ftr-380	1439	32	taxation	taxation	NOUN
ftr-380	1439	33	the	the	DET
ftr-380	1439	34	partners	partner	NOUN
ftr-380	1439	35	are	be	AUX
ftr-380	1439	36	look	look	NOUN
ftr-380	1439	37	-	-	PUNCT
ftr-380	1439	38	through	through	ADP
ftr-380	1439	39	entities	entity	NOUN
ftr-380	1439	40	or	or	CCONJ
ftr-380	1439	41	members	member	NOUN
ftr-380	1439	42	of	of	ADP
ftr-380	1439	43	a	a	DET
ftr-380	1439	44	consolidated	consolidated	ADJ
ftr-380	1439	45	group	group	NOUN
ftr-380	1439	46	and	and	CCONJ
ftr-380	1439	47	revise	revise	VERB
ftr-380	1439	48	the	the	DET
ftr-380	1439	49	existing	exist	VERB
ftr-380	1439	50	rules	rule	NOUN
ftr-380	1439	51	for	for	ADP
ftr-380	1439	52	determining	determine	VERB
ftr-380	1439	53	the	the	DET
ftr-380	1439	54	partners	partner	NOUN
ftr-380	1439	55	'	'	PART
ftr-380	1439	56	interests	interest	NOUN
ftr-380	1439	57	in	in	ADP
ftr-380	1439	58	a	a	DET
ftr-380	1439	59	partnership	partnership	NOUN
ftr-380	1439	60	.	.	PUNCT
ftr-380	1440	1	they	they	PRON
ftr-380	1440	2	provide	provide	VERB
ftr-380	1440	3	that	that	SCONJ
ftr-380	1440	4	the	the	DET
ftr-380	1440	5	interaction	interaction	NOUN
ftr-380	1440	6	of	of	ADP
ftr-380	1440	7	a	a	DET
ftr-380	1440	8	partnership	partnership	NOUN
ftr-380	1440	9	allocation	allocation	NOUN
ftr-380	1440	10	with	with	ADP
ftr-380	1440	11	the	the	DET
ftr-380	1440	12	tax	tax	NOUN
ftr-380	1440	13	attributes	attribute	NOUN
ftr-380	1440	14	of	of	ADP
ftr-380	1440	15	owners	owner	NOUN
ftr-380	1440	16	of	of	ADP
ftr-380	1440	17	look	look	NOUN
ftr-380	1440	18	-	-	PUNCT
ftr-380	1440	19	through	through	ADP
ftr-380	1440	20	entities	entity	NOUN
ftr-380	1440	21	must	must	AUX
ftr-380	1440	22	be	be	AUX
ftr-380	1440	23	taken	take	VERB
ftr-380	1440	24	into	into	ADP
ftr-380	1440	25	account	account	NOUN
ftr-380	1440	26	when	when	SCONJ
ftr-380	1440	27	testing	test	VERB
ftr-380	1440	28	the	the	DET
ftr-380	1440	29	substantiality	substantiality	NOUN
ftr-380	1440	30	of	of	ADP
ftr-380	1440	31	the	the	DET
ftr-380	1440	32	allocation	allocation	NOUN
ftr-380	1440	33	to	to	ADP
ftr-380	1440	34	a	a	DET
ftr-380	1440	35	partner	partner	NOUN
ftr-380	1440	36	that	that	PRON
ftr-380	1440	37	is	be	AUX
ftr-380	1440	38	a	a	DET
ftr-380	1440	39	look	look	VERB
ftr-380	1440	40	-	-	PUNCT
ftr-380	1440	41	through	through	ADP
ftr-380	1440	42	entity	entity	NOUN
ftr-380	1440	43	,	,	PUNCT
ftr-380	1440	44	and	and	CCONJ
ftr-380	1440	45	,	,	PUNCT
ftr-380	1440	46	similarly	similarly	ADV
ftr-380	1440	47	,	,	PUNCT
ftr-380	1440	48	tax	tax	NOUN
ftr-380	1440	49	attributes	attribute	NOUN
ftr-380	1440	50	of	of	ADP
ftr-380	1440	51	a	a	DET
ftr-380	1440	52	consolidated	consolidated	ADJ
ftr-380	1440	53	group	group	NOUN
ftr-380	1440	54	must	must	AUX
ftr-380	1440	55	be	be	AUX
ftr-380	1440	56	taken	take	VERB
ftr-380	1440	57	into	into	ADP
ftr-380	1440	58	account	account	NOUN
ftr-380	1440	59	with	with	ADP
ftr-380	1440	60	respect	respect	NOUN
ftr-380	1440	61	to	to	ADP
ftr-380	1440	62	the	the	DET
ftr-380	1440	63	allocation	allocation	NOUN
ftr-380	1440	64	to	to	ADP
ftr-380	1440	65	a	a	DET
ftr-380	1440	66	partner	partner	NOUN
ftr-380	1440	67	that	that	PRON
ftr-380	1440	68	is	be	AUX
ftr-380	1440	69	a	a	DET
ftr-380	1440	70	member	member	NOUN
ftr-380	1440	71	of	of	ADP
ftr-380	1440	72	the	the	DET
ftr-380	1440	73	consolidated	consolidated	ADJ
ftr-380	1440	74	group	group	NOUN
ftr-380	1440	75	.	.	PUNCT
ftr-380	1441	1	4	4	X
ftr-380	1441	2	.	.	X
ftr-380	1441	3	burke	burke	PROPN
ftr-380	1441	4	v.	v.	PROPN
ftr-380	1441	5	commissioner	commissioner	PROPN
ftr-380	1441	6	,	,	PUNCT
ftr-380	1441	7	t.c	t.c	PROPN
ftr-380	1441	8	.	.	PROPN
ftr-380	1441	9	memo	memo	NOUN
ftr-380	1441	10	.	.	PUNCT
ftr-380	1442	1	2005	2005	NUM
ftr-380	1442	2	-	-	SYM
ftr-380	1442	3	297	297	NUM
ftr-380	1442	4	(	(	PUNCT
ftr-380	1442	5	12/27/05	12/27/05	NUM
ftr-380	1442	6	)	)	PUNCT
ftr-380	1442	7	.	.	PUNCT
ftr-380	1443	1	a	a	DET
ftr-380	1443	2	partner	partner	NOUN
ftr-380	1443	3	is	be	AUX
ftr-380	1443	4	taxable	taxable	ADJ
ftr-380	1443	5	on	on	ADP
ftr-380	1443	6	his	his	PRON
ftr-380	1443	7	share	share	NOUN
ftr-380	1443	8	of	of	ADP
ftr-380	1443	9	partnership	partnership	NOUN
ftr-380	1443	10	income	income	NOUN
ftr-380	1443	11	even	even	ADV
ftr-380	1443	12	though	though	SCONJ
ftr-380	1443	13	he	he	PRON
ftr-380	1443	14	did	do	AUX
ftr-380	1443	15	not	not	PART
ftr-380	1443	16	receive	receive	VERB
ftr-380	1443	17	any	any	PRON
ftr-380	1443	18	of	of	ADP
ftr-380	1443	19	it	it	PRON
ftr-380	1443	20	.	.	PUNCT
ftr-380	1444	1	judge	judge	PROPN
ftr-380	1444	2	wells	wells	PROPN
ftr-380	1444	3	stated	state	VERB
ftr-380	1444	4	:	:	PUNCT
ftr-380	1444	5	petitioner	petitioner	NOUN
ftr-380	1444	6	argues	argue	VERB
ftr-380	1444	7	,	,	PUNCT
ftr-380	1444	8	however	however	ADV
ftr-380	1444	9	,	,	PUNCT
ftr-380	1444	10	that	that	SCONJ
ftr-380	1444	11	the	the	DET
ftr-380	1444	12	existence	existence	NOUN
ftr-380	1444	13	of	of	ADP
ftr-380	1444	14	a	a	DET
ftr-380	1444	15	real	real	ADJ
ftr-380	1444	16	controversy	controversy	NOUN
ftr-380	1444	17	between	between	ADP
ftr-380	1444	18	petitioner	petitioner	NOUN
ftr-380	1444	19	and	and	CCONJ
ftr-380	1444	20	mr	mr	PROPN
ftr-380	1444	21	.	.	PROPN
ftr-380	1444	22	cohen	cohen	PROPN
ftr-380	1444	23	rendered	render	VERB
ftr-380	1444	24	the	the	DET
ftr-380	1444	25	amount	amount	NOUN
ftr-380	1444	26	of	of	ADP
ftr-380	1444	27	his	his	PRON
ftr-380	1444	28	distributive	distributive	ADJ
ftr-380	1444	29	share	share	NOUN
ftr-380	1444	30	indefinite	indefinite	ADJ
ftr-380	1444	31	and	and	CCONJ
ftr-380	1444	32	that	that	SCONJ
ftr-380	1444	33	the	the	DET
ftr-380	1444	34	partnership	partnership	NOUN
ftr-380	1444	35	receipts	receipt	NOUN
ftr-380	1444	36	in	in	ADP
ftr-380	1444	37	escrow	escrow	NOUN
ftr-380	1444	38	are	be	AUX
ftr-380	1444	39	"	"	PUNCT
ftr-380	1444	40	frozen	frozen	ADJ
ftr-380	1444	41	"	"	PUNCT
ftr-380	1444	42	and	and	CCONJ
ftr-380	1444	43	therefore	therefore	ADV
ftr-380	1444	44	unavailable	unavailable	ADJ
ftr-380	1444	45	to	to	PART
ftr-380	1444	46	petitioner	petitioner	NOUN
ftr-380	1444	47	.	.	PUNCT
ftr-380	1445	1	petitioner	petitioner	NOUN
ftr-380	1445	2	cites	cite	VERB
ftr-380	1445	3	section	section	NOUN
ftr-380	1445	4	703(a	703(a	PROPN
ftr-380	1445	5	)	)	PUNCT
ftr-380	1445	6	for	for	ADP
ftr-380	1445	7	the	the	DET
ftr-380	1445	8	proposition	proposition	NOUN
ftr-380	1445	9	that	that	SCONJ
ftr-380	1445	10	the	the	DET
ftr-380	1445	11	taxable	taxable	ADJ
ftr-380	1445	12	income	income	NOUN
ftr-380	1445	13	of	of	ADP
ftr-380	1445	14	a	a	DET
ftr-380	1445	15	partnership	partnership	NOUN
ftr-380	1445	16	is	be	AUX
ftr-380	1445	17	computed	compute	VERB
ftr-380	1445	18	in	in	ADP
ftr-380	1445	19	the	the	DET
ftr-380	1445	20	same	same	ADJ
ftr-380	1445	21	manner	manner	NOUN
ftr-380	1445	22	as	as	ADP
ftr-380	1445	23	that	that	PRON
ftr-380	1445	24	of	of	ADP
ftr-380	1445	25	an	an	DET
ftr-380	1445	26	individual	individual	NOUN
ftr-380	1445	27	and	and	CCONJ
ftr-380	1445	28	cites	cite	VERB
ftr-380	1445	29	several	several	ADJ
ftr-380	1445	30	cases	case	NOUN
ftr-380	1445	31	to	to	PART
ftr-380	1445	32	support	support	VERB
ftr-380	1445	33	his	his	PRON
ftr-380	1445	34	argument	argument	NOUN
ftr-380	1445	35	that	that	SCONJ
ftr-380	1445	36	his	his	PRON
ftr-380	1445	37	dispute	dispute	NOUN
ftr-380	1445	38	with	with	ADP
ftr-380	1445	39	his	his	PRON
ftr-380	1445	40	former	former	ADJ
ftr-380	1445	41	partner	partner	NOUN
ftr-380	1445	42	postpones	postpone	VERB
ftr-380	1445	43	the	the	DET
ftr-380	1445	44	inclusion	inclusion	NOUN
ftr-380	1445	45	of	of	ADP
ftr-380	1445	46	his	his	PRON
ftr-380	1445	47	distributive	distributive	ADJ
ftr-380	1445	48	share	share	NOUN
ftr-380	1445	49	because	because	SCONJ
ftr-380	1445	50	he	he	PRON
ftr-380	1445	51	does	do	AUX
ftr-380	1445	52	not	not	PART
ftr-380	1445	53	have	have	VERB
ftr-380	1445	54	a	a	DET
ftr-380	1445	55	claim	claim	NOUN
ftr-380	1445	56	of	of	ADP
ftr-380	1445	57	right	right	NOUN
ftr-380	1445	58	to	to	ADP
ftr-380	1445	59	the	the	DET
ftr-380	1445	60	income	income	NOUN
ftr-380	1445	61	....	....	PUNCT
ftr-380	1446	1	the	the	DET
ftr-380	1446	2	income	income	NOUN
ftr-380	1446	3	was	be	AUX
ftr-380	1446	4	earned	earn	VERB
ftr-380	1446	5	by	by	ADP
ftr-380	1446	6	the	the	DET
ftr-380	1446	7	partnership	partnership	NOUN
ftr-380	1446	8	during	during	ADP
ftr-380	1446	9	1998	1998	NUM
ftr-380	1446	10	,	,	PUNCT
ftr-380	1446	11	and	and	CCONJ
ftr-380	1446	12	there	there	PRON
ftr-380	1446	13	was	be	VERB
ftr-380	1446	14	nothing	nothing	PRON
ftr-380	1446	15	conditional	conditional	ADJ
ftr-380	1446	16	or	or	CCONJ
ftr-380	1446	17	contingent	contingent	ADJ
ftr-380	1446	18	about	about	ADP
ftr-380	1446	19	its	its	PRON
ftr-380	1446	20	receipt	receipt	NOUN
ftr-380	1446	21	.	.	PUNCT
ftr-380	1447	1	petitioner	petitioner	NOUN
ftr-380	1447	2	,	,	PUNCT
ftr-380	1447	3	therefore	therefore	ADV
ftr-380	1447	4	,	,	PUNCT
ftr-380	1447	5	was	be	AUX
ftr-380	1447	6	taxable	taxable	ADJ
ftr-380	1447	7	on	on	ADP
ftr-380	1447	8	his	his	PRON
ftr-380	1447	9	distributive	distributive	ADJ
ftr-380	1447	10	share	share	NOUN
ftr-380	1447	11	of	of	ADP
ftr-380	1447	12	the	the	DET
ftr-380	1447	13	partnership	partnership	NOUN
ftr-380	1447	14	's	's	PART
ftr-380	1447	15	profits	profit	NOUN
ftr-380	1447	16	for	for	ADP
ftr-380	1447	17	1998	1998	NUM
ftr-380	1447	18	,	,	PUNCT
ftr-380	1447	19	even	even	ADV
ftr-380	1447	20	though	though	SCONJ
ftr-380	1447	21	he	he	PRON
ftr-380	1447	22	did	do	AUX
ftr-380	1447	23	not	not	PART
ftr-380	1447	24	receive	receive	VERB
ftr-380	1447	25	it	it	PRON
ftr-380	1447	26	.	.	PUNCT
ftr-380	1448	1	see	see	VERB
ftr-380	1448	2	first	first	ADJ
ftr-380	1448	3	mechs	mech	NOUN
ftr-380	1448	4	.	.	PUNCT
ftr-380	1449	1	bank	bank	PROPN
ftr-380	1449	2	v.	v.	PROPN
ftr-380	1449	3	commissioner	commissioner	PROPN
ftr-380	1449	4	,	,	PUNCT
ftr-380	1449	5	91	91	NUM
ftr-380	1449	6	f.2d	f.2d	NOUN
ftr-380	1449	7	at	at	ADP
ftr-380	1449	8	279	279	NUM
ftr-380	1449	9	.	.	PUNCT
ftr-380	1450	1	it	it	PRON
ftr-380	1450	2	is	be	AUX
ftr-380	1450	3	irrelevant	irrelevant	ADJ
ftr-380	1450	4	that	that	DET
ftr-380	1450	5	petitioner	petitioner	NOUN
ftr-380	1450	6	still	still	ADV
ftr-380	1450	7	may	may	AUX
ftr-380	1450	8	not	not	PART
ftr-380	1450	9	know	know	VERB
ftr-380	1450	10	the	the	DET
ftr-380	1450	11	full	full	ADJ
ftr-380	1450	12	extent	extent	NOUN
ftr-380	1450	13	of	of	ADP
ftr-380	1450	14	the	the	DET
ftr-380	1450	15	partnership	partnership	NOUN
ftr-380	1450	16	income	income	NOUN
ftr-380	1450	17	because	because	SCONJ
ftr-380	1450	18	of	of	ADP
ftr-380	1450	19	the	the	DET
ftr-380	1450	20	deposits	deposit	NOUN
ftr-380	1450	21	stolen	steal	VERB
ftr-380	1450	22	by	by	ADP
ftr-380	1450	23	his	his	PRON
ftr-380	1450	24	partner	partner	NOUN
ftr-380	1450	25	,	,	PUNCT
ftr-380	1450	26	mr	mr	PROPN
ftr-380	1450	27	.	.	PROPN
ftr-380	1450	28	cohen	cohen	PROPN
ftr-380	1450	29	;	;	PUNCT
ftr-380	1450	30	the	the	DET
ftr-380	1450	31	nonappearance	nonappearance	NOUN
ftr-380	1450	32	of	of	ADP
ftr-380	1450	33	the	the	DET
ftr-380	1450	34	deposits	deposit	NOUN
ftr-380	1450	35	on	on	ADP
ftr-380	1450	36	the	the	DET
ftr-380	1450	37	partnership	partnership	NOUN
ftr-380	1450	38	books	book	NOUN
ftr-380	1450	39	is	be	AUX
ftr-380	1450	40	not	not	PART
ftr-380	1450	41	determinative	determinative	ADJ
ftr-380	1450	42	....	....	PUNCT
ftr-380	1451	1	a	a	DET
ftr-380	1451	2	partner	partner	NOUN
ftr-380	1451	3	is	be	AUX
ftr-380	1451	4	taxable	taxable	ADJ
ftr-380	1451	5	on	on	ADP
ftr-380	1451	6	his	his	PRON
ftr-380	1451	7	distributive	distributive	ADJ
ftr-380	1451	8	share	share	NOUN
ftr-380	1451	9	of	of	ADP
ftr-380	1451	10	partnership	partnership	NOUN
ftr-380	1451	11	income	income	NOUN
ftr-380	1451	12	when	when	SCONJ
ftr-380	1451	13	realized	realize	VERB
ftr-380	1451	14	by	by	ADP
ftr-380	1451	15	the	the	DET
ftr-380	1451	16	partnership	partnership	NOUN
ftr-380	1451	17	despite	despite	SCONJ
ftr-380	1451	18	a	a	DET
ftr-380	1451	19	dispute	dispute	NOUN
ftr-380	1451	20	among	among	ADP
ftr-380	1451	21	the	the	DET
ftr-380	1451	22	partners	partner	NOUN
ftr-380	1451	23	as	as	ADP
ftr-380	1451	24	to	to	ADP
ftr-380	1451	25	their	their	PRON
ftr-380	1451	26	respective	respective	ADJ
ftr-380	1451	27	distributive	distributive	ADJ
ftr-380	1451	28	shares	share	NOUN
ftr-380	1451	29	..	..	PUNCT
ftr-380	1451	30	petitioner	petitioner	NOUN
ftr-380	1451	31	does	do	AUX
ftr-380	1451	32	not	not	PART
ftr-380	1451	33	dispute	dispute	VERB
ftr-380	1451	34	the	the	DET
ftr-380	1451	35	facts	fact	NOUN
ftr-380	1451	36	pertinent	pertinent	ADJ
ftr-380	1451	37	to	to	ADP
ftr-380	1451	38	the	the	DET
ftr-380	1451	39	calculation	calculation	NOUN
ftr-380	1451	40	of	of	ADP
ftr-380	1451	41	his	his	PRON
ftr-380	1451	42	distributive	distributive	ADJ
ftr-380	1451	43	share	share	NOUN
ftr-380	1451	44	of	of	ADP
ftr-380	1451	45	the	the	DET
ftr-380	1451	46	partnership	partnership	NOUN
ftr-380	1451	47	's	's	PART
ftr-380	1451	48	income	income	NOUN
ftr-380	1451	49	for	for	ADP
ftr-380	1451	50	the	the	DET
ftr-380	1451	51	year	year	NOUN
ftr-380	1451	52	in	in	ADP
ftr-380	1451	53	issue	issue	NOUN
ftr-380	1451	54	.	.	PUNCT
ftr-380	1452	1	rather	rather	ADV
ftr-380	1452	2	,	,	PUNCT
ftr-380	1452	3	petitioner	petitioner	NOUN
ftr-380	1452	4	argues	argue	VERB
ftr-380	1452	5	that	that	SCONJ
ftr-380	1452	6	the	the	DET
ftr-380	1452	7	deposits	deposit	NOUN
ftr-380	1452	8	to	to	ADP
ftr-380	1452	9	the	the	DET
ftr-380	1452	10	partnership	partnership	NOUN
ftr-380	1452	11	's	's	PART
ftr-380	1452	12	account	account	NOUN
ftr-380	1452	13	for	for	ADP
ftr-380	1452	14	that	that	DET
ftr-380	1452	15	year	year	NOUN
ftr-380	1452	16	are	be	AUX
ftr-380	1452	17	not	not	PART
ftr-380	1452	18	income	income	NOUN
ftr-380	1452	19	to	to	ADP
ftr-380	1452	20	him	he	PRON
ftr-380	1452	21	as	as	ADP
ftr-380	1452	22	a	a	DET
ftr-380	1452	23	matter	matter	NOUN
ftr-380	1452	24	of	of	ADP
ftr-380	1452	25	law	law	NOUN
ftr-380	1452	26	.	.	PUNCT
ftr-380	1453	1	as	as	SCONJ
ftr-380	1453	2	we	we	PRON
ftr-380	1453	3	discussed	discuss	VERB
ftr-380	1453	4	above	above	ADV
ftr-380	1453	5	,	,	PUNCT
ftr-380	1453	6	a	a	DET
ftr-380	1453	7	20061	20061	NUM
ftr-380	1453	8	florida	florida	PROPN
ftr-380	1453	9	tax	tax	PROPN
ftr-380	1453	10	review	review	NOUN
ftr-380	1453	11	partner	partner	NOUN
ftr-380	1453	12	must	must	AUX
ftr-380	1453	13	include	include	VERB
ftr-380	1453	14	his	his	PRON
ftr-380	1453	15	distributive	distributive	ADJ
ftr-380	1453	16	share	share	NOUN
ftr-380	1453	17	of	of	ADP
ftr-380	1453	18	partnership	partnership	NOUN
ftr-380	1453	19	income	income	NOUN
ftr-380	1453	20	whether	whether	SCONJ
ftr-380	1453	21	or	or	CCONJ
ftr-380	1453	22	not	not	PART
ftr-380	1453	23	it	it	PRON
ftr-380	1453	24	is	be	AUX
ftr-380	1453	25	distributed	distribute	VERB
ftr-380	1453	26	to	to	ADP
ftr-380	1453	27	him	he	PRON
ftr-380	1453	28	.	.	PUNCT
ftr-380	1454	1	accordingly	accordingly	ADV
ftr-380	1454	2	,	,	PUNCT
ftr-380	1454	3	we	we	PRON
ftr-380	1454	4	conclude	conclude	VERB
ftr-380	1454	5	that	that	PRON
ftr-380	1454	6	respondent	respondent	NOUN
ftr-380	1454	7	is	be	AUX
ftr-380	1454	8	entitled	entitle	VERB
ftr-380	1454	9	to	to	PART
ftr-380	1454	10	summary	summary	VERB
ftr-380	1454	11	judgment	judgment	NOUN
ftr-380	1454	12	on	on	ADP
ftr-380	1454	13	the	the	DET
ftr-380	1454	14	issue	issue	NOUN
ftr-380	1454	15	of	of	ADP
ftr-380	1454	16	the	the	DET
ftr-380	1454	17	calculation	calculation	NOUN
ftr-380	1454	18	of	of	ADP
ftr-380	1454	19	petitioner	petitioner	NOUN
ftr-380	1454	20	's	's	PART
ftr-380	1454	21	distributive	distributive	ADJ
ftr-380	1454	22	share	share	NOUN
ftr-380	1454	23	.	.	PUNCT
ftr-380	1455	1	c.	c.	NOUN
ftr-380	1455	2	distributions	distribution	NOUN
ftr-380	1455	3	and	and	CCONJ
ftr-380	1455	4	transactions	transaction	NOUN
ftr-380	1455	5	between	between	ADP
ftr-380	1455	6	the	the	DET
ftr-380	1455	7	partnership	partnership	NOUN
ftr-380	1455	8	and	and	CCONJ
ftr-380	1455	9	partners	partner	NOUN
ftr-380	1455	10	1	1	NUM
ftr-380	1455	11	.	.	PUNCT
ftr-380	1455	12	section	section	NOUN
ftr-380	1455	13	833	833	NUM
ftr-380	1455	14	of	of	ADP
ftr-380	1455	15	the	the	DET
ftr-380	1455	16	jobs	job	NOUN
ftr-380	1455	17	act	act	NOUN
ftr-380	1455	18	of	of	ADP
ftr-380	1455	19	2004	2004	NUM
ftr-380	1455	20	amends	amend	NOUN
ftr-380	1455	21	§	§	PROPN
ftr-380	1455	22	§	§	PROPN
ftr-380	1455	23	704(c	704(c	PROPN
ftr-380	1455	24	)	)	PUNCT
ftr-380	1455	25	,	,	PUNCT
ftr-380	1455	26	734	734	NUM
ftr-380	1455	27	and	and	CCONJ
ftr-380	1455	28	743	743	NUM
ftr-380	1455	29	.	.	PUNCT
ftr-380	1455	30	a.	a.	NOUN
ftr-380	1455	31	section	section	PROPN
ftr-380	1455	32	734(b	734(b	PROPN
ftr-380	1455	33	)	)	PUNCT
ftr-380	1455	34	and	and	CCONJ
ftr-380	1455	35	§	§	PROPN
ftr-380	1455	36	743(b	743(b	PROPN
ftr-380	1455	37	)	)	PUNCT
ftr-380	1455	38	basis	basis	NOUN
ftr-380	1455	39	adjustments	adjustment	NOUN
ftr-380	1455	40	will	will	AUX
ftr-380	1455	41	be	be	AUX
ftr-380	1455	42	mandatory	mandatory	ADJ
ftr-380	1455	43	with	with	ADP
ftr-380	1455	44	respect	respect	NOUN
ftr-380	1455	45	to	to	ADP
ftr-380	1455	46	built	build	VERB
ftr-380	1455	47	-	-	PUNCT
ftr-380	1455	48	in	in	ADP
ftr-380	1455	49	losses	loss	NOUN
ftr-380	1455	50	or	or	CCONJ
ftr-380	1455	51	adjustments	adjustment	NOUN
ftr-380	1455	52	that	that	PRON
ftr-380	1455	53	exceed	exceed	VERB
ftr-380	1455	54	$	$	SYM
ftr-380	1455	55	250,000	250,000	NUM
ftr-380	1455	56	at	at	ADP
ftr-380	1455	57	the	the	DET
ftr-380	1455	58	partnership	partnership	NOUN
ftr-380	1455	59	level	level	NOUN
ftr-380	1455	60	.	.	PUNCT
ftr-380	1456	1	such	such	ADJ
ftr-380	1456	2	adjustments	adjustment	NOUN
ftr-380	1456	3	under	under	ADP
ftr-380	1456	4	§	§	PROPN
ftr-380	1456	5	§	§	PROPN
ftr-380	1456	6	734	734	NUM
ftr-380	1456	7	and	and	CCONJ
ftr-380	1456	8	743	743	NUM
ftr-380	1456	9	had	have	AUX
ftr-380	1456	10	been	be	AUX
ftr-380	1456	11	heretofore	heretofore	ADV
ftr-380	1456	12	optional	optional	ADJ
ftr-380	1456	13	,	,	PUNCT
ftr-380	1456	14	and	and	CCONJ
ftr-380	1456	15	need	need	AUX
ftr-380	1456	16	not	not	PART
ftr-380	1456	17	have	have	AUX
ftr-380	1456	18	been	be	AUX
ftr-380	1456	19	made	make	VERB
ftr-380	1456	20	in	in	ADP
ftr-380	1456	21	the	the	DET
ftr-380	1456	22	absence	absence	NOUN
ftr-380	1456	23	of	of	ADP
ftr-380	1456	24	a	a	DET
ftr-380	1456	25	§	§	ADJ
ftr-380	1456	26	754	754	NUM
ftr-380	1456	27	election	election	NOUN
ftr-380	1456	28	.	.	PUNCT
ftr-380	1457	1	section	section	NOUN
ftr-380	1457	2	734(b	734(b	PROPN
ftr-380	1457	3	)	)	PUNCT
ftr-380	1457	4	and	and	CCONJ
ftr-380	1457	5	§	§	PROPN
ftr-380	1457	6	743(b	743(b	PROPN
ftr-380	1457	7	)	)	PUNCT
ftr-380	1457	8	basis	basis	NOUN
ftr-380	1457	9	adjustments	adjustment	NOUN
ftr-380	1457	10	remain	remain	VERB
ftr-380	1457	11	elective	elective	ADJ
ftr-380	1457	12	if	if	SCONJ
ftr-380	1457	13	the	the	DET
ftr-380	1457	14	aggregate	aggregate	ADJ
ftr-380	1457	15	reduction	reduction	NOUN
ftr-380	1457	16	to	to	ADP
ftr-380	1457	17	the	the	DET
ftr-380	1457	18	partnership	partnership	NOUN
ftr-380	1457	19	's	's	PART
ftr-380	1457	20	basis	basis	NOUN
ftr-380	1457	21	would	would	AUX
ftr-380	1457	22	not	not	PART
ftr-380	1457	23	exceed	exceed	VERB
ftr-380	1457	24	$	$	SYM
ftr-380	1457	25	250,000	250,000	NUM
ftr-380	1457	26	or	or	CCONJ
ftr-380	1457	27	if	if	SCONJ
ftr-380	1457	28	the	the	DET
ftr-380	1457	29	adjustment	adjustment	NOUN
ftr-380	1457	30	would	would	AUX
ftr-380	1457	31	increase	increase	VERB
ftr-380	1457	32	the	the	DET
ftr-380	1457	33	aggregate	aggregate	ADJ
ftr-380	1457	34	basis	basis	NOUN
ftr-380	1457	35	of	of	ADP
ftr-380	1457	36	the	the	DET
ftr-380	1457	37	partnership	partnership	NOUN
ftr-380	1457	38	's	's	PART
ftr-380	1457	39	assets	asset	NOUN
ftr-380	1457	40	.	.	PUNCT
ftr-380	1458	1	the	the	DET
ftr-380	1458	2	purpose	purpose	NOUN
ftr-380	1458	3	of	of	ADP
ftr-380	1458	4	this	this	DET
ftr-380	1458	5	amendment	amendment	NOUN
ftr-380	1458	6	is	be	AUX
ftr-380	1458	7	to	to	PART
ftr-380	1458	8	prevent	prevent	VERB
ftr-380	1458	9	the	the	DET
ftr-380	1458	10	duplication	duplication	NOUN
ftr-380	1458	11	of	of	ADP
ftr-380	1458	12	losses	loss	NOUN
ftr-380	1458	13	in	in	ADP
ftr-380	1458	14	a	a	DET
ftr-380	1458	15	manner	manner	NOUN
ftr-380	1458	16	than	than	SCONJ
ftr-380	1458	17	allows	allow	VERB
ftr-380	1458	18	a	a	DET
ftr-380	1458	19	partner	partner	NOUN
ftr-380	1458	20	to	to	PART
ftr-380	1458	21	recognize	recognize	VERB
ftr-380	1458	22	for	for	ADP
ftr-380	1458	23	tax	tax	NOUN
ftr-380	1458	24	purposes	purpose	NOUN
ftr-380	1458	25	a	a	DET
ftr-380	1458	26	loss	loss	NOUN
ftr-380	1458	27	that	that	PRON
ftr-380	1458	28	was	be	AUX
ftr-380	1458	29	not	not	PART
ftr-380	1458	30	realized	realize	VERB
ftr-380	1458	31	economically	economically	ADV
ftr-380	1458	32	.	.	PUNCT
ftr-380	1459	1	*	*	PUNCT
ftr-380	1459	2	the	the	DET
ftr-380	1459	3	amendment	amendment	NOUN
ftr-380	1459	4	to	to	ADP
ftr-380	1459	5	§	§	PROPN
ftr-380	1459	6	743	743	NUM
ftr-380	1459	7	requires	require	VERB
ftr-380	1459	8	adjustments	adjustment	NOUN
ftr-380	1459	9	under	under	ADP
ftr-380	1459	10	§	§	PROPN
ftr-380	1459	11	743(b	743(b	PROPN
ftr-380	1459	12	)	)	PUNCT
ftr-380	1459	13	to	to	ADP
ftr-380	1459	14	the	the	DET
ftr-380	1459	15	basis	basis	NOUN
ftr-380	1459	16	of	of	ADP
ftr-380	1459	17	the	the	DET
ftr-380	1459	18	partnership	partnership	NOUN
ftr-380	1459	19	's	's	PART
ftr-380	1459	20	assets	asset	NOUN
ftr-380	1459	21	whenever	whenever	SCONJ
ftr-380	1459	22	the	the	DET
ftr-380	1459	23	aggregate	aggregate	ADJ
ftr-380	1459	24	basis	basis	NOUN
ftr-380	1459	25	of	of	ADP
ftr-380	1459	26	the	the	DET
ftr-380	1459	27	partnership	partnership	NOUN
ftr-380	1459	28	's	's	PART
ftr-380	1459	29	assets	asset	NOUN
ftr-380	1459	30	exceeds	exceed	VERB
ftr-380	1459	31	the	the	DET
ftr-380	1459	32	aggregate	aggregate	ADJ
ftr-380	1459	33	fair	fair	ADJ
ftr-380	1459	34	market	market	NOUN
ftr-380	1459	35	value	value	NOUN
ftr-380	1459	36	of	of	ADP
ftr-380	1459	37	the	the	DET
ftr-380	1459	38	partnership	partnership	NOUN
ftr-380	1459	39	's	's	PART
ftr-380	1459	40	assets	asset	NOUN
ftr-380	1459	41	by	by	ADP
ftr-380	1459	42	more	more	ADJ
ftr-380	1459	43	than	than	ADP
ftr-380	1459	44	$	$	SYM
ftr-380	1459	45	250,000	250,000	NUM
ftr-380	1459	46	.	.	PUNCT
ftr-380	1460	1	section	section	NOUN
ftr-380	1460	2	743(b	743(b	PROPN
ftr-380	1460	3	)	)	PUNCT
ftr-380	1460	4	basis	basis	NOUN
ftr-380	1460	5	adjustments	adjustment	NOUN
ftr-380	1460	6	remain	remain	VERB
ftr-380	1460	7	elective	elective	ADJ
ftr-380	1460	8	if	if	SCONJ
ftr-380	1460	9	the	the	DET
ftr-380	1460	10	aggregate	aggregate	ADJ
ftr-380	1460	11	reduction	reduction	NOUN
ftr-380	1460	12	to	to	ADP
ftr-380	1460	13	the	the	DET
ftr-380	1460	14	partnership	partnership	NOUN
ftr-380	1460	15	's	's	PART
ftr-380	1460	16	basis	basis	NOUN
ftr-380	1460	17	would	would	AUX
ftr-380	1460	18	not	not	PART
ftr-380	1460	19	exceed	exceed	VERB
ftr-380	1460	20	$	$	SYM
ftr-380	1460	21	250,000	250,000	NUM
ftr-380	1460	22	or	or	CCONJ
ftr-380	1460	23	if	if	SCONJ
ftr-380	1460	24	the	the	DET
ftr-380	1460	25	adjustment	adjustment	NOUN
ftr-380	1460	26	would	would	AUX
ftr-380	1460	27	increase	increase	VERB
ftr-380	1460	28	the	the	DET
ftr-380	1460	29	aggregate	aggregate	ADJ
ftr-380	1460	30	basis	basis	NOUN
ftr-380	1460	31	of	of	ADP
ftr-380	1460	32	the	the	DET
ftr-380	1460	33	partnership	partnership	NOUN
ftr-380	1460	34	's	's	PART
ftr-380	1460	35	assets	asset	NOUN
ftr-380	1460	36	.	.	PUNCT
ftr-380	1461	1	•	•	NUM
ftr-380	1461	2	a	a	DET
ftr-380	1461	3	special	special	ADJ
ftr-380	1461	4	rule	rule	NOUN
ftr-380	1461	5	for	for	ADP
ftr-380	1461	6	certain	certain	ADJ
ftr-380	1461	7	"	"	PUNCT
ftr-380	1461	8	electing	elect	VERB
ftr-380	1461	9	investment	investment	NOUN
ftr-380	1461	10	partnerships	partnership	NOUN
ftr-380	1461	11	"	"	PUNCT
ftr-380	1461	12	permits	permit	VERB
ftr-380	1461	13	the	the	DET
ftr-380	1461	14	partnership	partnership	NOUN
ftr-380	1461	15	to	to	PART
ftr-380	1461	16	avoid	avoid	VERB
ftr-380	1461	17	making	make	VERB
ftr-380	1461	18	the	the	DET
ftr-380	1461	19	basis	basis	NOUN
ftr-380	1461	20	adjustment	adjustment	NOUN
ftr-380	1461	21	but	but	CCONJ
ftr-380	1461	22	limits	limit	VERB
ftr-380	1461	23	the	the	DET
ftr-380	1461	24	transferee	transferee	PROPN
ftr-380	1461	25	partner	partner	NOUN
ftr-380	1461	26	's	's	PART
ftr-380	1461	27	distributive	distributive	ADJ
ftr-380	1461	28	share	share	NOUN
ftr-380	1461	29	of	of	ADP
ftr-380	1461	30	any	any	DET
ftr-380	1461	31	losses	loss	NOUN
ftr-380	1461	32	with	with	ADP
ftr-380	1461	33	respect	respect	NOUN
ftr-380	1461	34	to	to	ADP
ftr-380	1461	35	partnership	partnership	NOUN
ftr-380	1461	36	property	property	NOUN
ftr-380	1461	37	to	to	ADP
ftr-380	1461	38	the	the	DET
ftr-380	1461	39	amount	amount	NOUN
ftr-380	1461	40	that	that	PRON
ftr-380	1461	41	exceeds	exceed	VERB
ftr-380	1461	42	the	the	DET
ftr-380	1461	43	loss	loss	NOUN
ftr-380	1461	44	recognized	recognize	VERB
ftr-380	1461	45	by	by	ADP
ftr-380	1461	46	the	the	DET
ftr-380	1461	47	transferor	transferor	NOUN
ftr-380	1461	48	partner	partner	NOUN
ftr-380	1461	49	from	from	ADP
ftr-380	1461	50	whom	whom	PRON
ftr-380	1461	51	the	the	DET
ftr-380	1461	52	partnership	partnership	NOUN
ftr-380	1461	53	interest	interest	NOUN
ftr-380	1461	54	was	be	AUX
ftr-380	1461	55	purchased	purchase	VERB
ftr-380	1461	56	.	.	PUNCT
ftr-380	1462	1	irc	irc	PROPN
ftr-380	1462	2	§	§	PROPN
ftr-380	1462	3	743(e	743(e	PROPN
ftr-380	1462	4	)	)	PUNCT
ftr-380	1462	5	.	.	PUNCT
ftr-380	1463	1	the	the	DET
ftr-380	1463	2	definition	definition	NOUN
ftr-380	1463	3	of	of	ADP
ftr-380	1463	4	a	a	DET
ftr-380	1463	5	qualifying	qualifying	NOUN
ftr-380	1463	6	"	"	PUNCT
ftr-380	1463	7	electing	elect	VERB
ftr-380	1463	8	investment	investment	NOUN
ftr-380	1463	9	partnership	partnership	NOUN
ftr-380	1463	10	"	"	PUNCT
ftr-380	1463	11	in	in	ADP
ftr-380	1463	12	§	§	PROPN
ftr-380	1463	13	743(e)(6	743(e)(6	NUM
ftr-380	1463	14	)	)	PUNCT
ftr-380	1463	15	is	be	AUX
ftr-380	1463	16	very	very	ADV
ftr-380	1463	17	restrictive	restrictive	ADJ
ftr-380	1463	18	and	and	CCONJ
ftr-380	1463	19	narrowly	narrowly	ADV
ftr-380	1463	20	limits	limit	VERB
ftr-380	1463	21	the	the	DET
ftr-380	1463	22	application	application	NOUN
ftr-380	1463	23	of	of	ADP
ftr-380	1463	24	the	the	DET
ftr-380	1463	25	special	special	ADJ
ftr-380	1463	26	rule	rule	NOUN
ftr-380	1463	27	.	.	PUNCT
ftr-380	1464	1	the	the	DET
ftr-380	1464	2	election	election	NOUN
ftr-380	1464	3	is	be	AUX
ftr-380	1464	4	made	make	VERB
ftr-380	1464	5	at	at	ADP
ftr-380	1464	6	the	the	DET
ftr-380	1464	7	partnership	partnership	NOUN
ftr-380	1464	8	level	level	NOUN
ftr-380	1464	9	.	.	PUNCT
ftr-380	1465	1	see	see	VERB
ftr-380	1465	2	notice	notice	NOUN
ftr-380	1465	3	2005	2005	NUM
ftr-380	1465	4	-	-	SYM
ftr-380	1465	5	32	32	NUM
ftr-380	1465	6	,	,	PUNCT
ftr-380	1465	7	2005	2005	NUM
ftr-380	1465	8	-	-	SYM
ftr-380	1465	9	16	16	NUM
ftr-380	1465	10	i.r.b	i.r.b	NOUN
ftr-380	1465	11	.	.	PUNCT
ftr-380	1465	12	895	895	NUM
ftr-380	1465	13	(	(	PUNCT
ftr-380	1465	14	4/1/05	4/1/05	NUM
ftr-380	1465	15	)	)	PUNCT
ftr-380	1465	16	.	.	PUNCT
ftr-380	1466	1	the	the	DET
ftr-380	1466	2	election	election	NOUN
ftr-380	1466	3	requires	require	VERB
ftr-380	1466	4	outside	outside	ADP
ftr-380	1466	5	basis	basis	NOUN
ftr-380	1466	6	adjustments	adjustment	NOUN
ftr-380	1466	7	to	to	PART
ftr-380	1466	8	be	be	AUX
ftr-380	1466	9	made	make	VERB
ftr-380	1466	10	.	.	PUNCT
ftr-380	1467	1	this	this	DET
ftr-380	1467	2	special	special	ADJ
ftr-380	1467	3	rule	rule	NOUN
ftr-380	1467	4	for	for	ADP
ftr-380	1467	5	certain	certain	ADJ
ftr-380	1467	6	"	"	PUNCT
ftr-380	1467	7	electing	elect	VERB
ftr-380	1467	8	investment	investment	NOUN
ftr-380	1467	9	partnerships	partnership	NOUN
ftr-380	1467	10	"	"	PUNCT
ftr-380	1467	11	permits	permit	VERB
ftr-380	1467	12	the	the	DET
ftr-380	1467	13	partnership	partnership	NOUN
ftr-380	1467	14	to	to	PART
ftr-380	1467	15	avoid	avoid	VERB
ftr-380	1467	16	making	make	VERB
ftr-380	1467	17	the	the	DET
ftr-380	1467	18	basis	basis	NOUN
ftr-380	1467	19	adjustment	adjustment	NOUN
ftr-380	1467	20	but	but	CCONJ
ftr-380	1467	21	limits	limit	VERB
ftr-380	1467	22	the	the	DET
ftr-380	1467	23	transferee	transferee	PROPN
ftr-380	1467	24	partner	partner	NOUN
ftr-380	1467	25	's	's	PART
ftr-380	1467	26	distributive	distributive	ADJ
ftr-380	1467	27	share	share	NOUN
ftr-380	1467	28	of	of	ADP
ftr-380	1467	29	any	any	DET
ftr-380	1467	30	losses	loss	NOUN
ftr-380	1467	31	with	with	ADP
ftr-380	1467	32	respect	respect	NOUN
ftr-380	1467	33	to	to	ADP
ftr-380	1467	34	partnership	partnership	NOUN
ftr-380	1467	35	property	property	NOUN
ftr-380	1467	36	to	to	ADP
ftr-380	1467	37	the	the	DET
ftr-380	1467	38	amount	amount	NOUN
ftr-380	1467	39	that	that	PRON
ftr-380	1467	40	exceeds	exceed	VERB
ftr-380	1467	41	the	the	DET
ftr-380	1467	42	loss	loss	NOUN
ftr-380	1467	43	recognized	recognize	VERB
ftr-380	1467	44	by	by	ADP
ftr-380	1467	45	the	the	DET
ftr-380	1467	46	transferor	transferor	NOUN
ftr-380	1467	47	partner	partner	NOUN
ftr-380	1467	48	from	from	ADP
ftr-380	1467	49	whom	whom	PRON
ftr-380	1467	50	the	the	DET
ftr-380	1467	51	partnership	partnership	NOUN
ftr-380	1467	52	interest	interest	NOUN
ftr-380	1467	53	was	be	AUX
ftr-380	1467	54	purchased	purchase	VERB
ftr-380	1467	55	.	.	PUNCT
ftr-380	1468	1	§	§	PROPN
ftr-380	1468	2	743(e	743(e	PROPN
ftr-380	1468	3	)	)	PUNCT
ftr-380	1468	4	.	.	PUNCT
ftr-380	1469	1	section	section	NOUN
ftr-380	1469	2	743(0	743(0	NUM
ftr-380	1469	3	provides	provide	VERB
ftr-380	1469	4	an	an	DET
ftr-380	1469	5	exception	exception	NOUN
ftr-380	1469	6	for	for	ADP
ftr-380	1469	7	"	"	PUNCT
ftr-380	1469	8	securitization	securitization	NOUN
ftr-380	1469	9	partnerships	partnership	NOUN
ftr-380	1469	10	.	.	PUNCT
ftr-380	1469	11	"	"	PUNCT
ftr-380	1470	1	[	[	X
ftr-380	1470	2	vol	vol	NOUN
ftr-380	1470	3	.	.	PUNCT
ftr-380	1470	4	8	8	NUM
ftr-380	1470	5	:	:	PUNCT
ftr-380	1470	6	si	si	PROPN
ftr-380	1470	7	recent	recent	ADJ
ftr-380	1470	8	developments	development	NOUN
ftr-380	1470	9	in	in	ADP
ftr-380	1470	10	federal	federal	ADJ
ftr-380	1470	11	income	income	NOUN
ftr-380	1470	12	taxation	taxation	NOUN
ftr-380	1470	13	*	*	PUNCT
ftr-380	1470	14	the	the	DET
ftr-380	1470	15	amendment	amendment	NOUN
ftr-380	1470	16	to	to	ADP
ftr-380	1470	17	§	§	PROPN
ftr-380	1470	18	734	734	NUM
ftr-380	1470	19	requires	require	VERB
ftr-380	1470	20	adjustments	adjustment	NOUN
ftr-380	1470	21	under	under	ADP
ftr-380	1470	22	§	§	PROPN
ftr-380	1470	23	734(b	734(b	PROPN
ftr-380	1470	24	)	)	PUNCT
ftr-380	1470	25	to	to	ADP
ftr-380	1470	26	the	the	DET
ftr-380	1470	27	basis	basis	NOUN
ftr-380	1470	28	of	of	ADP
ftr-380	1470	29	the	the	DET
ftr-380	1470	30	partnership	partnership	NOUN
ftr-380	1470	31	's	's	PART
ftr-380	1470	32	assets	asset	NOUN
ftr-380	1470	33	whenever	whenever	SCONJ
ftr-380	1470	34	an	an	DET
ftr-380	1470	35	aggregate	aggregate	ADJ
ftr-380	1470	36	basis	basis	NOUN
ftr-380	1470	37	reduction	reduction	NOUN
ftr-380	1470	38	in	in	ADP
ftr-380	1470	39	excess	excess	NOUN
ftr-380	1470	40	of	of	ADP
ftr-380	1470	41	$	$	SYM
ftr-380	1470	42	250,000	250,000	NUM
ftr-380	1470	43	results	result	NOUN
ftr-380	1470	44	.	.	PUNCT
ftr-380	1471	1	section	section	NOUN
ftr-380	1471	2	734(b	734(b	PROPN
ftr-380	1471	3	)	)	PUNCT
ftr-380	1472	1	basis	basis	NOUN
ftr-380	1472	2	adjustments	adjustment	NOUN
ftr-380	1472	3	remain	remain	VERB
ftr-380	1472	4	elective	elective	ADJ
ftr-380	1472	5	if	if	SCONJ
ftr-380	1472	6	the	the	DET
ftr-380	1472	7	aggregate	aggregate	ADJ
ftr-380	1472	8	reduction	reduction	NOUN
ftr-380	1472	9	to	to	ADP
ftr-380	1472	10	the	the	DET
ftr-380	1472	11	partnership	partnership	NOUN
ftr-380	1472	12	's	's	PART
ftr-380	1472	13	basis	basis	NOUN
ftr-380	1472	14	would	would	AUX
ftr-380	1472	15	not	not	PART
ftr-380	1472	16	exceed	exceed	VERB
ftr-380	1472	17	$	$	SYM
ftr-380	1472	18	250,000	250,000	NUM
ftr-380	1472	19	or	or	CCONJ
ftr-380	1472	20	if	if	SCONJ
ftr-380	1472	21	the	the	DET
ftr-380	1472	22	adjustment	adjustment	NOUN
ftr-380	1472	23	would	would	AUX
ftr-380	1472	24	result	result	VERB
ftr-380	1472	25	in	in	ADP
ftr-380	1472	26	a	a	DET
ftr-380	1472	27	basis	basis	NOUN
ftr-380	1472	28	increase	increase	NOUN
ftr-380	1472	29	.	.	PUNCT
ftr-380	1473	1	section	section	NOUN
ftr-380	1473	2	734(e	734(e	PROPN
ftr-380	1473	3	)	)	PUNCT
ftr-380	1473	4	provides	provide	VERB
ftr-380	1473	5	an	an	DET
ftr-380	1473	6	exception	exception	NOUN
ftr-380	1473	7	for	for	ADP
ftr-380	1473	8	certain	certain	ADJ
ftr-380	1473	9	"	"	PUNCT
ftr-380	1473	10	securitization	securitization	NOUN
ftr-380	1473	11	partnerships	partnership	NOUN
ftr-380	1473	12	"	"	PUNCT
ftr-380	1473	13	as	as	SCONJ
ftr-380	1473	14	defined	define	VERB
ftr-380	1473	15	in	in	ADP
ftr-380	1473	16	§	§	PROPN
ftr-380	1473	17	743(f	743(f	PROPN
ftr-380	1473	18	)	)	PUNCT
ftr-380	1473	19	.	.	PUNCT
ftr-380	1474	1	(	(	PUNCT
ftr-380	1474	2	1	1	X
ftr-380	1474	3	)	)	PUNCT
ftr-380	1474	4	notice	notice	NOUN
ftr-380	1474	5	2005	2005	NUM
ftr-380	1474	6	-	-	SYM
ftr-380	1474	7	32	32	NUM
ftr-380	1474	8	,	,	PUNCT
ftr-380	1474	9	2005	2005	NUM
ftr-380	1474	10	-	-	SYM
ftr-380	1474	11	16	16	NUM
ftr-380	1474	12	i.r.b	i.r.b	NOUN
ftr-380	1474	13	.	.	PUNCT
ftr-380	1475	1	895	895	NUM
ftr-380	1475	2	(	(	PUNCT
ftr-380	1475	3	4/1/05	4/1/05	NUM
ftr-380	1475	4	)	)	PUNCT
ftr-380	1475	5	.	.	PUNCT
ftr-380	1476	1	this	this	DET
ftr-380	1476	2	notice	notice	NOUN
ftr-380	1476	3	provides	provide	VERB
ftr-380	1476	4	interim	interim	ADJ
ftr-380	1476	5	procedures	procedure	NOUN
ftr-380	1476	6	for	for	ADP
ftr-380	1476	7	partnerships	partnership	NOUN
ftr-380	1476	8	and	and	CCONJ
ftr-380	1476	9	their	their	PRON
ftr-380	1476	10	partners	partner	NOUN
ftr-380	1476	11	to	to	PART
ftr-380	1476	12	comply	comply	VERB
ftr-380	1476	13	with	with	ADP
ftr-380	1476	14	changes	change	NOUN
ftr-380	1476	15	to	to	ADP
ftr-380	1476	16	the	the	DET
ftr-380	1476	17	mandatory	mandatory	ADJ
ftr-380	1476	18	basis	basis	NOUN
ftr-380	1476	19	provisions	provision	NOUN
ftr-380	1476	20	of	of	ADP
ftr-380	1476	21	§	§	PROPN
ftr-380	1476	22	§	§	PROPN
ftr-380	1476	23	734	734	NUM
ftr-380	1476	24	and	and	CCONJ
ftr-380	1476	25	743	743	NUM
ftr-380	1476	26	(	(	PUNCT
ftr-380	1476	27	with	with	ADP
ftr-380	1476	28	a	a	DET
ftr-380	1476	29	couple	couple	NOUN
ftr-380	1476	30	of	of	ADP
ftr-380	1476	31	examples	example	NOUN
ftr-380	1476	32	of	of	ADP
ftr-380	1476	33	a	a	DET
ftr-380	1476	34	transfer	transfer	NOUN
ftr-380	1476	35	of	of	ADP
ftr-380	1476	36	a	a	DET
ftr-380	1476	37	partnership	partnership	NOUN
ftr-380	1476	38	interest	interest	NOUN
ftr-380	1476	39	and	and	CCONJ
ftr-380	1476	40	a	a	DET
ftr-380	1476	41	distribution	distribution	NOUN
ftr-380	1476	42	of	of	ADP
ftr-380	1476	43	partnership	partnership	NOUN
ftr-380	1476	44	property	property	NOUN
ftr-380	1476	45	)	)	PUNCT
ftr-380	1476	46	.	.	PUNCT
ftr-380	1477	1	the	the	DET
ftr-380	1477	2	bulk	bulk	NOUN
ftr-380	1477	3	of	of	ADP
ftr-380	1477	4	the	the	DET
ftr-380	1477	5	notice	notice	NOUN
ftr-380	1477	6	relates	relate	VERB
ftr-380	1477	7	to	to	ADP
ftr-380	1477	8	the	the	DET
ftr-380	1477	9	interim	interim	ADJ
ftr-380	1477	10	procedures	procedure	NOUN
ftr-380	1477	11	to	to	PART
ftr-380	1477	12	be	be	AUX
ftr-380	1477	13	followed	follow	VERB
ftr-380	1477	14	for	for	ADP
ftr-380	1477	15	"	"	PUNCT
ftr-380	1477	16	electing	elect	VERB
ftr-380	1477	17	investment	investment	NOUN
ftr-380	1477	18	partnerships	partnership	NOUN
ftr-380	1477	19	"	"	PUNCT
ftr-380	1477	20	and	and	CCONJ
ftr-380	1477	21	their	their	PRON
ftr-380	1477	22	partners	partner	NOUN
ftr-380	1477	23	.	.	PUNCT
ftr-380	1478	1	b.	b.	PROPN
ftr-380	1478	2	section	section	PROPN
ftr-380	1478	3	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-380	1478	4	)	)	PUNCT
ftr-380	1478	5	,	,	PUNCT
ftr-380	1478	6	provides	provide	VERB
ftr-380	1478	7	that	that	SCONJ
ftr-380	1478	8	built	build	VERB
ftr-380	1478	9	-	-	PUNCT
ftr-380	1478	10	in	in	ADP
ftr-380	1478	11	losses	loss	NOUN
ftr-380	1478	12	are	be	AUX
ftr-380	1478	13	personal	personal	ADJ
ftr-380	1478	14	to	to	ADP
ftr-380	1478	15	the	the	DET
ftr-380	1478	16	partner	partner	NOUN
ftr-380	1478	17	who	who	PRON
ftr-380	1478	18	contributed	contribute	VERB
ftr-380	1478	19	the	the	DET
ftr-380	1478	20	loss	loss	NOUN
ftr-380	1478	21	property	property	NOUN
ftr-380	1478	22	.	.	PUNCT
ftr-380	1479	1	if	if	SCONJ
ftr-380	1479	2	the	the	DET
ftr-380	1479	3	contributing	contribute	VERB
ftr-380	1479	4	partner	partner	NOUN
ftr-380	1479	5	ceases	cease	VERB
ftr-380	1479	6	to	to	PART
ftr-380	1479	7	be	be	AUX
ftr-380	1479	8	a	a	DET
ftr-380	1479	9	partner	partner	NOUN
ftr-380	1479	10	before	before	SCONJ
ftr-380	1479	11	the	the	DET
ftr-380	1479	12	loss	loss	NOUN
ftr-380	1479	13	is	be	AUX
ftr-380	1479	14	realized	realize	VERB
ftr-380	1479	15	,	,	PUNCT
ftr-380	1479	16	as	as	ADV
ftr-380	1479	17	far	far	ADV
ftr-380	1479	18	as	as	SCONJ
ftr-380	1479	19	the	the	DET
ftr-380	1479	20	remaining	remain	VERB
ftr-380	1479	21	partners	partner	NOUN
ftr-380	1479	22	are	be	AUX
ftr-380	1479	23	concerned	concern	VERB
ftr-380	1479	24	the	the	DET
ftr-380	1479	25	basis	basis	NOUN
ftr-380	1479	26	of	of	ADP
ftr-380	1479	27	the	the	DET
ftr-380	1479	28	property	property	NOUN
ftr-380	1479	29	is	be	AUX
ftr-380	1479	30	treated	treat	VERB
ftr-380	1479	31	as	as	ADP
ftr-380	1479	32	being	be	AUX
ftr-380	1479	33	equal	equal	ADJ
ftr-380	1479	34	to	to	ADP
ftr-380	1479	35	its	its	PRON
ftr-380	1479	36	fair	fair	ADJ
ftr-380	1479	37	market	market	NOUN
ftr-380	1479	38	value	value	NOUN
ftr-380	1479	39	at	at	ADP
ftr-380	1479	40	the	the	DET
ftr-380	1479	41	time	time	NOUN
ftr-380	1479	42	of	of	ADP
ftr-380	1479	43	the	the	DET
ftr-380	1479	44	contribution	contribution	NOUN
ftr-380	1479	45	.	.	PUNCT
ftr-380	1480	1	this	this	DET
ftr-380	1480	2	provision	provision	NOUN
ftr-380	1480	3	is	be	AUX
ftr-380	1480	4	intended	intend	VERB
ftr-380	1480	5	to	to	PART
ftr-380	1480	6	prevent	prevent	VERB
ftr-380	1480	7	the	the	DET
ftr-380	1480	8	transfer	transfer	NOUN
ftr-380	1480	9	of	of	ADP
ftr-380	1480	10	built	build	VERB
ftr-380	1480	11	-	-	PUNCT
ftr-380	1480	12	in	in	ADP
ftr-380	1480	13	tax	tax	NOUN
ftr-380	1480	14	losses	loss	NOUN
ftr-380	1480	15	from	from	ADP
ftr-380	1480	16	one	one	NUM
ftr-380	1480	17	partner	partner	NOUN
ftr-380	1480	18	(	(	PUNCT
ftr-380	1480	19	a	a	DET
ftr-380	1480	20	low	low	ADJ
ftr-380	1480	21	tax	tax	NOUN
ftr-380	1480	22	bracket	bracket	NOUN
ftr-380	1480	23	,	,	PUNCT
ftr-380	1480	24	tax	tax	NOUN
ftr-380	1480	25	exempt	exempt	ADJ
ftr-380	1480	26	,	,	PUNCT
ftr-380	1480	27	or	or	CCONJ
ftr-380	1480	28	foreign	foreign	ADJ
ftr-380	1480	29	person	person	NOUN
ftr-380	1480	30	)	)	PUNCT
ftr-380	1480	31	to	to	ADP
ftr-380	1480	32	another	another	DET
ftr-380	1480	33	partner	partner	NOUN
ftr-380	1480	34	.	.	PUNCT
ftr-380	1481	1	although	although	SCONJ
ftr-380	1481	2	the	the	DET
ftr-380	1481	3	statute	statute	NOUN
ftr-380	1481	4	is	be	AUX
ftr-380	1481	5	silent	silent	ADJ
ftr-380	1481	6	on	on	ADP
ftr-380	1481	7	the	the	DET
ftr-380	1481	8	point	point	NOUN
ftr-380	1481	9	,	,	PUNCT
ftr-380	1481	10	if	if	SCONJ
ftr-380	1481	11	the	the	DET
ftr-380	1481	12	property	property	NOUN
ftr-380	1481	13	is	be	AUX
ftr-380	1481	14	depreciable	depreciable	ADJ
ftr-380	1481	15	(	(	PUNCT
ftr-380	1481	16	or	or	CCONJ
ftr-380	1481	17	amortizable	amortizable	ADJ
ftr-380	1481	18	)	)	PUNCT
ftr-380	1481	19	in	in	ADP
ftr-380	1481	20	the	the	DET
ftr-380	1481	21	hands	hand	NOUN
ftr-380	1481	22	of	of	ADP
ftr-380	1481	23	the	the	DET
ftr-380	1481	24	partnership	partnership	NOUN
ftr-380	1481	25	that	that	SCONJ
ftr-380	1481	26	fair	fair	ADJ
ftr-380	1481	27	-	-	PUNCT
ftr-380	1481	28	market	market	NOUN
ftr-380	1481	29	-	-	PUNCT
ftr-380	1481	30	value	value	NOUN
ftr-380	1481	31	-	-	PUNCT
ftr-380	1481	32	at	at	ADP
ftr-380	1481	33	-	-	PUNCT
ftr-380	1481	34	date	date	NOUN
ftr-380	1481	35	-	-	PUNCT
ftr-380	1481	36	ofcontribution	ofcontribution	ADJ
ftr-380	1481	37	basis	basis	NOUN
ftr-380	1481	38	presumably	presumably	ADV
ftr-380	1481	39	must	must	AUX
ftr-380	1481	40	be	be	AUX
ftr-380	1481	41	adjusted	adjust	VERB
ftr-380	1481	42	for	for	ADP
ftr-380	1481	43	prior	prior	ADJ
ftr-380	1481	44	depreciation	depreciation	NOUN
ftr-380	1481	45	(	(	PUNCT
ftr-380	1481	46	or	or	CCONJ
ftr-380	1481	47	amortization	amortization	NOUN
ftr-380	1481	48	)	)	PUNCT
ftr-380	1481	49	claimed	claim	VERB
ftr-380	1481	50	by	by	ADP
ftr-380	1481	51	the	the	DET
ftr-380	1481	52	partnership	partnership	NOUN
ftr-380	1481	53	.	.	PUNCT
ftr-380	1482	1	*	*	PUNCT
ftr-380	1482	2	there	there	PRON
ftr-380	1482	3	is	be	VERB
ftr-380	1482	4	no	no	DET
ftr-380	1482	5	time	time	NOUN
ftr-380	1482	6	limit	limit	NOUN
ftr-380	1482	7	on	on	ADP
ftr-380	1482	8	the	the	DET
ftr-380	1482	9	application	application	NOUN
ftr-380	1482	10	of	of	ADP
ftr-380	1482	11	§	§	PROPN
ftr-380	1482	12	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-380	1482	13	)	)	PUNCT
ftr-380	1482	14	.	.	PUNCT
ftr-380	1483	1	assume	assume	VERB
ftr-380	1483	2	,	,	PUNCT
ftr-380	1483	3	for	for	ADP
ftr-380	1483	4	example	example	NOUN
ftr-380	1483	5	,	,	PUNCT
ftr-380	1483	6	that	that	SCONJ
ftr-380	1483	7	a	a	DET
ftr-380	1483	8	,	,	PUNCT
ftr-380	1483	9	b	b	NOUN
ftr-380	1483	10	,	,	PUNCT
ftr-380	1483	11	and	and	CCONJ
ftr-380	1483	12	c	c	PROPN
ftr-380	1483	13	formed	form	VERB
ftr-380	1483	14	the	the	DET
ftr-380	1483	15	abc	abc	PROPN
ftr-380	1483	16	partnership	partnership	NOUN
ftr-380	1483	17	with	with	ADP
ftr-380	1483	18	a	a	DET
ftr-380	1483	19	and	and	CCONJ
ftr-380	1483	20	b	b	NOUN
ftr-380	1483	21	each	each	DET
ftr-380	1483	22	contributing	contribute	VERB
ftr-380	1483	23	cash	cash	NOUN
ftr-380	1483	24	of	of	ADP
ftr-380	1483	25	$	$	SYM
ftr-380	1483	26	1,000	1,000	NUM
ftr-380	1483	27	and	and	CCONJ
ftr-380	1483	28	c	c	AUX
ftr-380	1483	29	contributing	contribute	VERB
ftr-380	1483	30	property	property	NOUN
ftr-380	1483	31	with	with	ADP
ftr-380	1483	32	a	a	DET
ftr-380	1483	33	basis	basis	NOUN
ftr-380	1483	34	of	of	ADP
ftr-380	1483	35	$	$	SYM
ftr-380	1483	36	7,000	7,000	NUM
ftr-380	1483	37	and	and	CCONJ
ftr-380	1483	38	a	a	DET
ftr-380	1483	39	fair	fair	ADJ
ftr-380	1483	40	market	market	NOUN
ftr-380	1483	41	value	value	NOUN
ftr-380	1483	42	of	of	ADP
ftr-380	1483	43	$	$	SYM
ftr-380	1483	44	1,000	1,000	NUM
ftr-380	1483	45	.	.	PUNCT
ftr-380	1484	1	the	the	DET
ftr-380	1484	2	$	$	SYM
ftr-380	1484	3	6,000	6,000	NUM
ftr-380	1484	4	built	build	VERB
ftr-380	1484	5	-	-	PUNCT
ftr-380	1484	6	in	in	ADP
ftr-380	1484	7	loss	loss	NOUN
ftr-380	1484	8	with	with	ADP
ftr-380	1484	9	respect	respect	NOUN
ftr-380	1484	10	to	to	ADP
ftr-380	1484	11	the	the	DET
ftr-380	1484	12	property	property	NOUN
ftr-380	1484	13	contributed	contribute	VERB
ftr-380	1484	14	by	by	ADP
ftr-380	1484	15	c	c	PROPN
ftr-380	1484	16	can	can	AUX
ftr-380	1484	17	be	be	AUX
ftr-380	1484	18	allocated	allocate	VERB
ftr-380	1484	19	only	only	ADV
ftr-380	1484	20	to	to	ADP
ftr-380	1484	21	c.	c.	NOUN
ftr-380	1484	22	assume	assume	VERB
ftr-380	1484	23	further	far	ADV
ftr-380	1484	24	that	that	SCONJ
ftr-380	1484	25	eight	eight	NUM
ftr-380	1484	26	years	year	NOUN
ftr-380	1484	27	later	later	ADV
ftr-380	1484	28	c	c	X
ftr-380	1484	29	withdraws	withdraw	VERB
ftr-380	1484	30	from	from	ADP
ftr-380	1484	31	the	the	DET
ftr-380	1484	32	partnership	partnership	NOUN
ftr-380	1484	33	,	,	PUNCT
ftr-380	1484	34	in	in	ADP
ftr-380	1484	35	which	which	PRON
ftr-380	1484	36	a	a	PRON
ftr-380	1484	37	and	and	CCONJ
ftr-380	1484	38	b	b	NOUN
ftr-380	1484	39	continue	continue	VERB
ftr-380	1484	40	as	as	ADP
ftr-380	1484	41	equal	equal	ADJ
ftr-380	1484	42	partners	partner	NOUN
ftr-380	1484	43	,	,	PUNCT
ftr-380	1484	44	and	and	CCONJ
ftr-380	1484	45	the	the	DET
ftr-380	1484	46	next	next	ADJ
ftr-380	1484	47	year	year	NOUN
ftr-380	1484	48	the	the	DET
ftr-380	1484	49	ab	ab	PROPN
ftr-380	1484	50	partnership	partnership	NOUN
ftr-380	1484	51	sells	sell	VERB
ftr-380	1484	52	the	the	DET
ftr-380	1484	53	property	property	NOUN
ftr-380	1484	54	contributed	contribute	VERB
ftr-380	1484	55	by	by	ADP
ftr-380	1484	56	c	c	PROPN
ftr-380	1484	57	for	for	ADP
ftr-380	1484	58	any	any	DET
ftr-380	1484	59	price	price	NOUN
ftr-380	1484	60	between	between	ADP
ftr-380	1484	61	$	$	SYM
ftr-380	1484	62	1,000	1,000	NUM
ftr-380	1484	63	and	and	CCONJ
ftr-380	1484	64	$	$	SYM
ftr-380	1484	65	7,000	7,000	NUM
ftr-380	1484	66	.	.	PUNCT
ftr-380	1485	1	the	the	DET
ftr-380	1485	2	partnership	partnership	NOUN
ftr-380	1485	3	does	do	AUX
ftr-380	1485	4	not	not	PART
ftr-380	1485	5	recognize	recognize	VERB
ftr-380	1485	6	any	any	DET
ftr-380	1485	7	loss	loss	NOUN
ftr-380	1485	8	.	.	PUNCT
ftr-380	1486	1	if	if	SCONJ
ftr-380	1486	2	,	,	PUNCT
ftr-380	1486	3	altematively	altematively	ADV
ftr-380	1486	4	,	,	PUNCT
ftr-380	1486	5	the	the	DET
ftr-380	1486	6	partnership	partnership	NOUN
ftr-380	1486	7	sold	sell	VERB
ftr-380	1486	8	the	the	DET
ftr-380	1486	9	property	property	NOUN
ftr-380	1486	10	for	for	ADP
ftr-380	1486	11	$	$	SYM
ftr-380	1486	12	700	700	NUM
ftr-380	1486	13	,	,	PUNCT
ftr-380	1486	14	the	the	DET
ftr-380	1486	15	partnership	partnership	NOUN
ftr-380	1486	16	would	would	AUX
ftr-380	1486	17	recognize	recognize	VERB
ftr-380	1486	18	a	a	DET
ftr-380	1486	19	$	$	SYM
ftr-380	1486	20	300	300	NUM
ftr-380	1486	21	loss	loss	NOUN
ftr-380	1486	22	and	and	CCONJ
ftr-380	1486	23	a	a	PRON
ftr-380	1486	24	and	and	CCONJ
ftr-380	1486	25	b	b	NOUN
ftr-380	1486	26	each	each	PRON
ftr-380	1486	27	would	would	AUX
ftr-380	1486	28	be	be	AUX
ftr-380	1486	29	allocated	allocate	VERB
ftr-380	1486	30	a	a	DET
ftr-380	1486	31	$	$	SYM
ftr-380	1486	32	150	150	NUM
ftr-380	1486	33	loss	loss	NOUN
ftr-380	1486	34	.	.	PUNCT
ftr-380	1487	1	note	note	VERB
ftr-380	1487	2	that	that	SCONJ
ftr-380	1487	3	§	§	PROPN
ftr-380	1487	4	704(c)(1)(c	704(c)(1)(c	PROPN
ftr-380	1487	5	)	)	PUNCT
ftr-380	1487	6	creates	create	VERB
ftr-380	1487	7	an	an	DET
ftr-380	1487	8	asymmetrical	asymmetrical	ADJ
ftr-380	1487	9	basis	basis	NOUN
ftr-380	1487	10	rule	rule	NOUN
ftr-380	1487	11	.	.	PUNCT
ftr-380	1488	1	if	if	SCONJ
ftr-380	1488	2	the	the	DET
ftr-380	1488	3	property	property	NOUN
ftr-380	1488	4	were	be	AUX
ftr-380	1488	5	sold	sell	VERB
ftr-380	1488	6	for	for	ADP
ftr-380	1488	7	more	more	ADJ
ftr-380	1488	8	than	than	ADP
ftr-380	1488	9	$	$	SYM
ftr-380	1488	10	7,000	7,000	NUM
ftr-380	1488	11	,	,	PUNCT
ftr-380	1488	12	the	the	DET
ftr-380	1488	13	partnership	partnership	NOUN
ftr-380	1488	14	's	's	PART
ftr-380	1488	15	gain	gain	NOUN
ftr-380	1488	16	always	always	ADV
ftr-380	1488	17	would	would	AUX
ftr-380	1488	18	be	be	AUX
ftr-380	1488	19	computed	compute	VERB
ftr-380	1488	20	with	with	ADP
ftr-380	1488	21	respect	respect	NOUN
ftr-380	1488	22	to	to	ADP
ftr-380	1488	23	the	the	DET
ftr-380	1488	24	$	$	SYM
ftr-380	1488	25	7,000	7,000	NUM
ftr-380	1488	26	§	§	NOUN
ftr-380	1488	27	723	723	NUM
ftr-380	1488	28	transferred	transfer	VERB
ftr-380	1488	29	basis	basis	NOUN
ftr-380	1488	30	.	.	PUNCT
ftr-380	1489	1	section	section	NOUN
ftr-380	1489	2	704(c)(1)(c	704(c)(1)(c	NUM
ftr-380	1489	3	)	)	PUNCT
ftr-380	1489	4	would	would	AUX
ftr-380	1489	5	operate	operate	VERB
ftr-380	1489	6	similarly	similarly	ADV
ftr-380	1489	7	if	if	SCONJ
ftr-380	1489	8	instead	instead	ADV
ftr-380	1489	9	of	of	ADP
ftr-380	1489	10	c	c	NOUN
ftr-380	1489	11	withdrawing	withdraw	VERB
ftr-380	1489	12	from	from	ADP
ftr-380	1489	13	the	the	DET
ftr-380	1489	14	partnership	partnership	NOUN
ftr-380	1489	15	,	,	PUNCT
ftr-380	1489	16	which	which	PRON
ftr-380	1489	17	was	be	AUX
ftr-380	1489	18	continued	continue	VERB
ftr-380	1489	19	by	by	ADP
ftr-380	1489	20	a	a	PRON
ftr-380	1489	21	and	and	CCONJ
ftr-380	1489	22	b	b	NOUN
ftr-380	1489	23	,	,	PUNCT
ftr-380	1489	24	c	c	PROPN
ftr-380	1489	25	sold	sell	VERB
ftr-380	1489	26	the	the	DET
ftr-380	1489	27	partnership	partnership	NOUN
ftr-380	1489	28	interest	interest	NOUN
ftr-380	1489	29	to	to	ADP
ftr-380	1489	30	d.	d.	PROPN
ftr-380	1489	31	in	in	ADP
ftr-380	1489	32	the	the	DET
ftr-380	1489	33	case	case	NOUN
ftr-380	1489	34	of	of	ADP
ftr-380	1489	35	a	a	DET
ftr-380	1489	36	transferred	transfer	VERB
ftr-380	1489	37	partnership	partnership	NOUN
ftr-380	1489	38	2006	2006	NUM
ftr-380	1489	39	]	]	PUNCT
ftr-380	1489	40	florida	florida	PROPN
ftr-380	1489	41	tax	tax	PROPN
ftr-380	1489	42	review	review	NOUN
ftr-380	1489	43	interest	interest	NOUN
ftr-380	1489	44	,	,	PUNCT
ftr-380	1489	45	the	the	DET
ftr-380	1489	46	transferee	transferee	NOUN
ftr-380	1489	47	partner	partner	NOUN
ftr-380	1489	48	does	do	AUX
ftr-380	1489	49	not	not	PART
ftr-380	1489	50	"	"	PUNCT
ftr-380	1489	51	step	step	VERB
ftr-380	1489	52	into	into	ADP
ftr-380	1489	53	the	the	DET
ftr-380	1489	54	shoes	shoe	NOUN
ftr-380	1489	55	"	"	PUNCT
ftr-380	1489	56	of	of	ADP
ftr-380	1489	57	the	the	DET
ftr-380	1489	58	transferor	transferor	NOUN
ftr-380	1489	59	with	with	ADP
ftr-380	1489	60	respect	respect	NOUN
ftr-380	1489	61	to	to	ADP
ftr-380	1489	62	the	the	DET
ftr-380	1489	63	§	§	PROPN
ftr-380	1489	64	704(c	704(c	PROPN
ftr-380	1489	65	)	)	PUNCT
ftr-380	1489	66	built	build	VERB
ftr-380	1489	67	-	-	PUNCT
ftr-380	1489	68	in	in	ADP
ftr-380	1489	69	loss	loss	NOUN
ftr-380	1489	70	.	.	PUNCT
ftr-380	1490	1	the	the	DET
ftr-380	1490	2	built	build	VERB
ftr-380	1490	3	-	-	PUNCT
ftr-380	1490	4	in	in	ADP
ftr-380	1490	5	loss	loss	NOUN
ftr-380	1490	6	is	be	AUX
ftr-380	1490	7	again	again	ADV
ftr-380	1490	8	eliminated	eliminate	VERB
ftr-380	1490	9	.	.	PUNCT
ftr-380	1491	1	0	0	NUM
ftr-380	1491	2	note	note	VERB
ftr-380	1491	3	that	that	SCONJ
ftr-380	1491	4	this	this	PRON
ftr-380	1491	5	is	be	AUX
ftr-380	1491	6	the	the	DET
ftr-380	1491	7	transaction	transaction	NOUN
ftr-380	1491	8	involved	involve	VERB
ftr-380	1491	9	in	in	ADP
ftr-380	1491	10	the	the	DET
ftr-380	1491	11	long	long	ADJ
ftr-380	1491	12	-	-	PUNCT
ftr-380	1491	13	term	term	NOUN
ftr-380	1491	14	capital	capital	NOUN
ftr-380	1491	15	holdings	holding	NOUN
ftr-380	1491	16	case	case	NOUN
ftr-380	1491	17	,	,	PUNCT
ftr-380	1491	18	as	as	ADV
ftr-380	1491	19	well	well	ADV
ftr-380	1491	20	as	as	ADP
ftr-380	1491	21	the	the	DET
ftr-380	1491	22	santa	santa	PROPN
ftr-380	1491	23	monica	monica	PROPN
ftr-380	1491	24	pictures	pictures	PROPN
ftr-380	1491	25	llc	llc	PROPN
ftr-380	1491	26	case	case	NOUN
ftr-380	1491	27	.	.	PUNCT
ftr-380	1492	1	2	2	X
ftr-380	1492	2	.	.	X
ftr-380	1492	3	section	section	NOUN
ftr-380	1492	4	83	83	NUM
ftr-380	1492	5	rules	rule	NOUN
ftr-380	1492	6	prevail	prevail	VERB
ftr-380	1492	7	on	on	ADP
ftr-380	1492	8	transfers	transfer	NOUN
ftr-380	1492	9	of	of	ADP
ftr-380	1492	10	partnership	partnership	NOUN
ftr-380	1492	11	interests	interest	NOUN
ftr-380	1492	12	for	for	ADP
ftr-380	1492	13	services	service	NOUN
ftr-380	1492	14	.	.	PUNCT
ftr-380	1493	1	reg-105346	reg-105346	NOUN
ftr-380	1493	2	-	-	PUNCT
ftr-380	1493	3	03	03	NUM
ftr-380	1493	4	,	,	PUNCT
ftr-380	1493	5	partnership	partnership	NOUN
ftr-380	1493	6	equity	equity	NOUN
ftr-380	1493	7	for	for	ADP
ftr-380	1493	8	services	service	NOUN
ftr-380	1493	9	,	,	PUNCT
ftr-380	1493	10	70	70	NUM
ftr-380	1493	11	f.r	f.r	PROPN
ftr-380	1493	12	.	.	PROPN
ftr-380	1493	13	29675	29675	NUM
ftr-380	1493	14	(	(	PUNCT
ftr-380	1493	15	5/24/05	5/24/05	NUM
ftr-380	1493	16	)	)	PUNCT
ftr-380	1493	17	.	.	PUNCT
ftr-380	1494	1	prop	prop	NOUN
ftr-380	1494	2	.	.	PUNCT
ftr-380	1495	1	reg	reg	PROPN
ftr-380	1495	2	.	.	PUNCT
ftr-380	1496	1	§	§	PROPN
ftr-380	1496	2	1.83	1.83	NUM
ftr-380	1496	3	-	-	SYM
ftr-380	1496	4	3(e	3(e	NUM
ftr-380	1496	5	)	)	PUNCT
ftr-380	1496	6	and	and	CCONJ
ftr-380	1496	7	(	(	PUNCT
ftr-380	1496	8	1	1	X
ftr-380	1496	9	)	)	PUNCT
ftr-380	1496	10	and	and	CCONJ
ftr-380	1496	11	§	§	PROPN
ftr-380	1496	12	1.721	1.721	NUM
ftr-380	1496	13	-	-	SYM
ftr-380	1496	14	1(b	1(b	NUM
ftr-380	1496	15	)	)	PUNCT
ftr-380	1496	16	will	will	AUX
ftr-380	1496	17	apply	apply	VERB
ftr-380	1496	18	§	§	PROPN
ftr-380	1496	19	83	83	NUM
ftr-380	1496	20	to	to	ADP
ftr-380	1496	21	all	all	DET
ftr-380	1496	22	partnership	partnership	NOUN
ftr-380	1496	23	interests	interest	NOUN
ftr-380	1496	24	,	,	PUNCT
ftr-380	1496	25	without	without	ADP
ftr-380	1496	26	distinguishing	distinguish	VERB
ftr-380	1496	27	between	between	ADP
ftr-380	1496	28	partnership	partnership	NOUN
ftr-380	1496	29	capital	capital	NOUN
ftr-380	1496	30	interests	interest	NOUN
ftr-380	1496	31	and	and	CCONJ
ftr-380	1496	32	partnership	partnership	NOUN
ftr-380	1496	33	profits	profit	NOUN
ftr-380	1496	34	interests	interest	NOUN
ftr-380	1496	35	,	,	PUNCT
ftr-380	1496	36	when	when	SCONJ
ftr-380	1496	37	the	the	DET
ftr-380	1496	38	proposed	propose	VERB
ftr-380	1496	39	regulations	regulation	NOUN
ftr-380	1496	40	are	be	AUX
ftr-380	1496	41	finalized	finalize	VERB
ftr-380	1496	42	.	.	PUNCT
ftr-380	1497	1	these	these	DET
ftr-380	1497	2	proposed	propose	VERB
ftr-380	1497	3	regulations	regulation	NOUN
ftr-380	1497	4	would	would	AUX
ftr-380	1497	5	conform	conform	VERB
ftr-380	1497	6	the	the	DET
ftr-380	1497	7	subchapter	subchapter	NOUN
ftr-380	1497	8	k	k	PROPN
ftr-380	1497	9	rules	rule	VERB
ftr-380	1497	10	to	to	ADP
ftr-380	1497	11	the	the	DET
ftr-380	1497	12	§	§	PROPN
ftr-380	1497	13	83	83	NUM
ftr-380	1497	14	timing	timing	NOUN
ftr-380	1497	15	rules	rule	NOUN
ftr-380	1497	16	,	,	PUNCT
ftr-380	1497	17	revise	revise	VERB
ftr-380	1497	18	the	the	DET
ftr-380	1497	19	§	§	PROPN
ftr-380	1497	20	704(b	704(b	PROPN
ftr-380	1497	21	)	)	PUNCT
ftr-380	1497	22	regulations	regulation	NOUN
ftr-380	1497	23	to	to	PART
ftr-380	1497	24	take	take	VERB
ftr-380	1497	25	into	into	ADP
ftr-380	1497	26	account	account	NOUN
ftr-380	1497	27	the	the	DET
ftr-380	1497	28	possibility	possibility	NOUN
ftr-380	1497	29	that	that	SCONJ
ftr-380	1497	30	allocations	allocation	NOUN
ftr-380	1497	31	with	with	ADP
ftr-380	1497	32	respect	respect	NOUN
ftr-380	1497	33	to	to	ADP
ftr-380	1497	34	an	an	DET
ftr-380	1497	35	unvested	unvested	ADJ
ftr-380	1497	36	interest	interest	NOUN
ftr-380	1497	37	may	may	AUX
ftr-380	1497	38	be	be	AUX
ftr-380	1497	39	forfeited	forfeit	VERB
ftr-380	1497	40	,	,	PUNCT
ftr-380	1497	41	and	and	CCONJ
ftr-380	1497	42	provide	provide	VERB
ftr-380	1497	43	that	that	SCONJ
ftr-380	1497	44	a	a	DET
ftr-380	1497	45	partnership	partnership	NOUN
ftr-380	1497	46	generally	generally	ADV
ftr-380	1497	47	recognizes	recognize	VERB
ftr-380	1497	48	no	no	DET
ftr-380	1497	49	gain	gain	NOUN
ftr-380	1497	50	or	or	CCONJ
ftr-380	1497	51	loss	loss	NOUN
ftr-380	1497	52	on	on	ADP
ftr-380	1497	53	the	the	DET
ftr-380	1497	54	transfer	transfer	NOUN
ftr-380	1497	55	of	of	ADP
ftr-380	1497	56	an	an	DET
ftr-380	1497	57	interest	interest	NOUN
ftr-380	1497	58	in	in	ADP
ftr-380	1497	59	the	the	DET
ftr-380	1497	60	partnership	partnership	NOUN
ftr-380	1497	61	in	in	ADP
ftr-380	1497	62	connection	connection	NOUN
ftr-380	1497	63	with	with	ADP
ftr-380	1497	64	the	the	DET
ftr-380	1497	65	performance	performance	NOUN
ftr-380	1497	66	of	of	ADP
ftr-380	1497	67	services	service	NOUN
ftr-380	1497	68	for	for	ADP
ftr-380	1497	69	that	that	DET
ftr-380	1497	70	partnership	partnership	NOUN
ftr-380	1497	71	.	.	PUNCT
ftr-380	1498	1	*	*	PUNCT
ftr-380	1498	2	under	under	ADP
ftr-380	1498	3	prop	prop	NOUN
ftr-380	1498	4	.	.	PUNCT
ftr-380	1499	1	reg	reg	NOUN
ftr-380	1499	2	.	.	PUNCT
ftr-380	1500	1	§	§	PROPN
ftr-380	1500	2	1.704l(b)(2)(iv)(b)(1	1.704l(b)(2)(iv)(b)(1	NUM
ftr-380	1500	3	)	)	PUNCT
ftr-380	1501	1	,	,	PUNCT
ftr-380	1501	2	the	the	DET
ftr-380	1501	3	service	service	NOUN
ftr-380	1501	4	provider	provider	NOUN
ftr-380	1501	5	's	's	PART
ftr-380	1501	6	capital	capital	NOUN
ftr-380	1501	7	account	account	NOUN
ftr-380	1501	8	is	be	AUX
ftr-380	1501	9	increased	increase	VERB
ftr-380	1501	10	by	by	ADP
ftr-380	1501	11	the	the	DET
ftr-380	1501	12	amount	amount	NOUN
ftr-380	1501	13	the	the	DET
ftr-380	1501	14	service	service	NOUN
ftr-380	1501	15	provider	provider	NOUN
ftr-380	1501	16	takes	take	VERB
ftr-380	1501	17	into	into	ADP
ftr-380	1501	18	income	income	NOUN
ftr-380	1501	19	under	under	ADP
ftr-380	1501	20	§	§	PROPN
ftr-380	1501	21	83	83	NUM
ftr-380	1501	22	as	as	ADP
ftr-380	1501	23	a	a	DET
ftr-380	1501	24	result	result	NOUN
ftr-380	1501	25	of	of	ADP
ftr-380	1501	26	receiving	receive	VERB
ftr-380	1501	27	the	the	DET
ftr-380	1501	28	interest	interest	NOUN
ftr-380	1501	29	,	,	PUNCT
ftr-380	1501	30	plus	plus	CCONJ
ftr-380	1501	31	any	any	DET
ftr-380	1501	32	amounts	amount	NOUN
ftr-380	1501	33	paid	pay	VERB
ftr-380	1501	34	for	for	ADP
ftr-380	1501	35	the	the	DET
ftr-380	1501	36	interest	interest	NOUN
ftr-380	1501	37	.	.	PUNCT
ftr-380	1502	1	under	under	ADP
ftr-380	1502	2	§	§	PROPN
ftr-380	1502	3	83	83	NUM
ftr-380	1502	4	,	,	PUNCT
ftr-380	1502	5	the	the	DET
ftr-380	1502	6	economic	economic	ADJ
ftr-380	1502	7	benefit	benefit	NOUN
ftr-380	1502	8	of	of	ADP
ftr-380	1502	9	receiving	receive	VERB
ftr-380	1502	10	a	a	DET
ftr-380	1502	11	partnership	partnership	NOUN
ftr-380	1502	12	interest	interest	NOUN
ftr-380	1502	13	in	in	ADP
ftr-380	1502	14	connection	connection	NOUN
ftr-380	1502	15	with	with	ADP
ftr-380	1502	16	the	the	DET
ftr-380	1502	17	performance	performance	NOUN
ftr-380	1502	18	of	of	ADP
ftr-380	1502	19	services	service	NOUN
ftr-380	1502	20	is	be	AUX
ftr-380	1502	21	the	the	DET
ftr-380	1502	22	amount	amount	NOUN
ftr-380	1502	23	that	that	PRON
ftr-380	1502	24	is	be	AUX
ftr-380	1502	25	included	include	VERB
ftr-380	1502	26	in	in	ADP
ftr-380	1502	27	the	the	DET
ftr-380	1502	28	compensation	compensation	NOUN
ftr-380	1502	29	income	income	NOUN
ftr-380	1502	30	of	of	ADP
ftr-380	1502	31	the	the	DET
ftr-380	1502	32	service	service	NOUN
ftr-380	1502	33	provider	provider	NOUN
ftr-380	1502	34	,	,	PUNCT
ftr-380	1502	35	plus	plus	CCONJ
ftr-380	1502	36	the	the	DET
ftr-380	1502	37	amount	amount	NOUN
ftr-380	1502	38	paid	pay	VERB
ftr-380	1502	39	for	for	ADP
ftr-380	1502	40	the	the	DET
ftr-380	1502	41	interest	interest	NOUN
ftr-380	1502	42	.	.	PUNCT
ftr-380	1503	1	this	this	PRON
ftr-380	1503	2	is	be	AUX
ftr-380	1503	3	the	the	DET
ftr-380	1503	4	amount	amount	NOUN
ftr-380	1503	5	by	by	ADP
ftr-380	1503	6	which	which	PRON
ftr-380	1503	7	the	the	DET
ftr-380	1503	8	service	service	NOUN
ftr-380	1503	9	partner	partner	NOUN
ftr-380	1503	10	's	's	PART
ftr-380	1503	11	capital	capital	NOUN
ftr-380	1503	12	account	account	NOUN
ftr-380	1503	13	should	should	AUX
ftr-380	1503	14	be	be	AUX
ftr-380	1503	15	increased	increase	VERB
ftr-380	1503	16	.	.	PUNCT
ftr-380	1504	1	0	0	NUM
ftr-380	1504	2	section	section	NOUN
ftr-380	1504	3	706(d)(1	706(d)(1	NUM
ftr-380	1504	4	)	)	PUNCT
ftr-380	1504	5	provides	provide	VERB
ftr-380	1504	6	generally	generally	ADV
ftr-380	1504	7	that	that	SCONJ
ftr-380	1504	8	,	,	PUNCT
ftr-380	1504	9	if	if	SCONJ
ftr-380	1504	10	,	,	PUNCT
ftr-380	1504	11	during	during	ADP
ftr-380	1504	12	any	any	DET
ftr-380	1504	13	taxable	taxable	ADJ
ftr-380	1504	14	year	year	NOUN
ftr-380	1504	15	of	of	ADP
ftr-380	1504	16	a	a	DET
ftr-380	1504	17	partnership	partnership	NOUN
ftr-380	1504	18	,	,	PUNCT
ftr-380	1504	19	there	there	PRON
ftr-380	1504	20	is	be	VERB
ftr-380	1504	21	a	a	DET
ftr-380	1504	22	change	change	NOUN
ftr-380	1504	23	in	in	ADP
ftr-380	1504	24	any	any	DET
ftr-380	1504	25	partner	partner	NOUN
ftr-380	1504	26	's	's	PART
ftr-380	1504	27	interest	interest	NOUN
ftr-380	1504	28	in	in	ADP
ftr-380	1504	29	the	the	DET
ftr-380	1504	30	partnership	partnership	NOUN
ftr-380	1504	31	,	,	PUNCT
ftr-380	1504	32	each	each	DET
ftr-380	1504	33	partner	partner	NOUN
ftr-380	1504	34	's	's	PART
ftr-380	1504	35	distributive	distributive	ADJ
ftr-380	1504	36	share	share	NOUN
ftr-380	1504	37	of	of	ADP
ftr-380	1504	38	any	any	DET
ftr-380	1504	39	item	item	NOUN
ftr-380	1504	40	of	of	ADP
ftr-380	1504	41	income	income	NOUN
ftr-380	1504	42	,	,	PUNCT
ftr-380	1504	43	gain	gain	NOUN
ftr-380	1504	44	,	,	PUNCT
ftr-380	1504	45	loss	loss	NOUN
ftr-380	1504	46	,	,	PUNCT
ftr-380	1504	47	deduction	deduction	NOUN
ftr-380	1504	48	,	,	PUNCT
ftr-380	1504	49	or	or	CCONJ
ftr-380	1504	50	credit	credit	NOUN
ftr-380	1504	51	of	of	ADP
ftr-380	1504	52	the	the	DET
ftr-380	1504	53	partnership	partnership	NOUN
ftr-380	1504	54	for	for	ADP
ftr-380	1504	55	such	such	ADJ
ftr-380	1504	56	taxable	taxable	ADJ
ftr-380	1504	57	year	year	NOUN
ftr-380	1504	58	shall	shall	AUX
ftr-380	1504	59	be	be	AUX
ftr-380	1504	60	determined	determine	VERB
ftr-380	1504	61	by	by	ADP
ftr-380	1504	62	the	the	DET
ftr-380	1504	63	use	use	NOUN
ftr-380	1504	64	of	of	ADP
ftr-380	1504	65	any	any	DET
ftr-380	1504	66	method	method	NOUN
ftr-380	1504	67	prescribed	prescribe	VERB
ftr-380	1504	68	by	by	ADP
ftr-380	1504	69	regulations	regulation	NOUN
ftr-380	1504	70	,	,	PUNCT
ftr-380	1504	71	which	which	PRON
ftr-380	1504	72	takes	take	VERB
ftr-380	1504	73	into	into	ADP
ftr-380	1504	74	account	account	NOUN
ftr-380	1504	75	the	the	DET
ftr-380	1504	76	varying	vary	VERB
ftr-380	1504	77	interests	interest	NOUN
ftr-380	1504	78	of	of	ADP
ftr-380	1504	79	the	the	DET
ftr-380	1504	80	partners	partner	NOUN
ftr-380	1504	81	in	in	ADP
ftr-380	1504	82	the	the	DET
ftr-380	1504	83	partnership	partnership	NOUN
ftr-380	1504	84	during	during	ADP
ftr-380	1504	85	the	the	DET
ftr-380	1504	86	taxable	taxable	ADJ
ftr-380	1504	87	year	year	NOUN
ftr-380	1504	88	.	.	PUNCT
ftr-380	1505	1	this	this	PRON
ftr-380	1505	2	ensures	ensure	VERB
ftr-380	1505	3	that	that	SCONJ
ftr-380	1505	4	partnership	partnership	NOUN
ftr-380	1505	5	deductions	deduction	NOUN
ftr-380	1505	6	that	that	PRON
ftr-380	1505	7	are	be	AUX
ftr-380	1505	8	attributable	attributable	ADJ
ftr-380	1505	9	to	to	ADP
ftr-380	1505	10	the	the	DET
ftr-380	1505	11	portion	portion	NOUN
ftr-380	1505	12	of	of	ADP
ftr-380	1505	13	the	the	DET
ftr-380	1505	14	partnership	partnership	NOUN
ftr-380	1505	15	's	's	PART
ftr-380	1505	16	taxable	taxable	ADJ
ftr-380	1505	17	year	year	NOUN
ftr-380	1505	18	prior	prior	ADV
ftr-380	1505	19	to	to	ADP
ftr-380	1505	20	a	a	DET
ftr-380	1505	21	new	new	ADJ
ftr-380	1505	22	partner	partner	NOUN
ftr-380	1505	23	's	's	PART
ftr-380	1505	24	entry	entry	NOUN
ftr-380	1505	25	into	into	ADP
ftr-380	1505	26	the	the	DET
ftr-380	1505	27	partnership	partnership	NOUN
ftr-380	1505	28	are	be	AUX
ftr-380	1505	29	allocated	allocate	VERB
ftr-380	1505	30	to	to	ADP
ftr-380	1505	31	the	the	DET
ftr-380	1505	32	historic	historic	ADJ
ftr-380	1505	33	partners	partner	NOUN
ftr-380	1505	34	.	.	PUNCT
ftr-380	1506	1	*	*	PUNCT
ftr-380	1506	2	section	section	NOUN
ftr-380	1506	3	83(b	83(b	NUM
ftr-380	1506	4	)	)	PUNCT
ftr-380	1506	5	allows	allow	VERB
ftr-380	1506	6	a	a	DET
ftr-380	1506	7	person	person	NOUN
ftr-380	1506	8	who	who	PRON
ftr-380	1506	9	receives	receive	VERB
ftr-380	1506	10	nonvested	nonveste	VERB
ftr-380	1506	11	property	property	NOUN
ftr-380	1506	12	in	in	ADP
ftr-380	1506	13	connection	connection	NOUN
ftr-380	1506	14	with	with	ADP
ftr-380	1506	15	the	the	DET
ftr-380	1506	16	performance	performance	NOUN
ftr-380	1506	17	of	of	ADP
ftr-380	1506	18	services	service	NOUN
ftr-380	1506	19	to	to	PART
ftr-380	1506	20	elect	elect	VERB
ftr-380	1506	21	to	to	PART
ftr-380	1506	22	include	include	VERB
ftr-380	1506	23	in	in	ADP
ftr-380	1506	24	gross	gross	ADJ
ftr-380	1506	25	income	income	NOUN
ftr-380	1506	26	the	the	DET
ftr-380	1506	27	difference	difference	NOUN
ftr-380	1506	28	between	between	ADP
ftr-380	1506	29	:	:	PUNCT
ftr-380	1506	30	(	(	PUNCT
ftr-380	1506	31	1	1	X
ftr-380	1506	32	)	)	PUNCT
ftr-380	1506	33	the	the	DET
ftr-380	1506	34	fair	fair	ADJ
ftr-380	1506	35	market	market	NOUN
ftr-380	1506	36	value	value	NOUN
ftr-380	1506	37	of	of	ADP
ftr-380	1506	38	the	the	DET
ftr-380	1506	39	property	property	NOUN
ftr-380	1506	40	at	at	ADP
ftr-380	1506	41	the	the	DET
ftr-380	1506	42	time	time	NOUN
ftr-380	1506	43	of	of	ADP
ftr-380	1506	44	transfer	transfer	NOUN
ftr-380	1506	45	(	(	PUNCT
ftr-380	1506	46	determined	determine	VERB
ftr-380	1506	47	without	without	ADP
ftr-380	1506	48	regard	regard	NOUN
ftr-380	1506	49	to	to	ADP
ftr-380	1506	50	a	a	DET
ftr-380	1506	51	restriction	restriction	NOUN
ftr-380	1506	52	other	other	ADJ
ftr-380	1506	53	than	than	ADP
ftr-380	1506	54	a	a	DET
ftr-380	1506	55	restriction	restriction	NOUN
ftr-380	1506	56	which	which	PRON
ftr-380	1506	57	by	by	ADP
ftr-380	1506	58	its	its	PRON
ftr-380	1506	59	terms	term	NOUN
ftr-380	1506	60	will	will	AUX
ftr-380	1506	61	never	never	ADV
ftr-380	1506	62	lapse	lapse	VERB
ftr-380	1506	63	)	)	PUNCT
ftr-380	1506	64	;	;	PUNCT
ftr-380	1506	65	and	and	CCONJ
ftr-380	1506	66	(	(	PUNCT
ftr-380	1506	67	2	2	X
ftr-380	1506	68	)	)	PUNCT
ftr-380	1506	69	the	the	DET
ftr-380	1506	70	amount	amount	NOUN
ftr-380	1506	71	paid	pay	VERB
ftr-380	1506	72	for	for	ADP
ftr-380	1506	73	such	such	ADJ
ftr-380	1506	74	property	property	NOUN
ftr-380	1506	75	.	.	PUNCT
ftr-380	1507	1	under	under	ADP
ftr-380	1507	2	§	§	PROPN
ftr-380	1507	3	83(b)(2	83(b)(2	NUM
ftr-380	1507	4	)	)	PUNCT
ftr-380	1507	5	,	,	PUNCT
ftr-380	1507	6	the	the	DET
ftr-380	1507	7	election	election	NOUN
ftr-380	1507	8	under	under	ADP
ftr-380	1507	9	§	§	PROPN
ftr-380	1507	10	83(b	83(b	NUM
ftr-380	1507	11	)	)	PUNCT
ftr-380	1507	12	must	must	AUX
ftr-380	1507	13	be	be	AUX
ftr-380	1507	14	made	make	VERB
ftr-380	1507	15	within	within	ADP
ftr-380	1507	16	thirty	thirty	NUM
ftr-380	1507	17	days	day	NOUN
ftr-380	1507	18	of	of	ADP
ftr-380	1507	19	the	the	DET
ftr-380	1507	20	date	date	NOUN
ftr-380	1507	21	of	of	ADP
ftr-380	1507	22	the	the	DET
ftr-380	1507	23	transfer	transfer	NOUN
ftr-380	1507	24	of	of	ADP
ftr-380	1507	25	the	the	DET
ftr-380	1507	26	property	property	NOUN
ftr-380	1507	27	to	to	ADP
ftr-380	1507	28	the	the	DET
ftr-380	1507	29	service	service	NOUN
ftr-380	1507	30	provider	provider	NOUN
ftr-380	1507	31	.	.	PUNCT
ftr-380	1508	1	consistent	consistent	ADJ
ftr-380	1508	2	with	with	ADP
ftr-380	1508	3	the	the	DET
ftr-380	1508	4	principles	principle	NOUN
ftr-380	1508	5	of	of	ADP
ftr-380	1508	6	§	§	PROPN
ftr-380	1508	7	83	83	NUM
ftr-380	1508	8	,	,	PUNCT
ftr-380	1508	9	the	the	DET
ftr-380	1508	10	proposed	propose	VERB
ftr-380	1508	11	regulations	regulation	NOUN
ftr-380	1508	12	provide	provide	VERB
ftr-380	1508	13	that	that	SCONJ
ftr-380	1508	14	,	,	PUNCT
ftr-380	1508	15	if	if	SCONJ
ftr-380	1508	16	a	a	DET
ftr-380	1508	17	partnership	partnership	NOUN
ftr-380	1508	18	interest	interest	NOUN
ftr-380	1508	19	is	be	AUX
ftr-380	1508	20	transferred	transfer	VERB
ftr-380	1508	21	in	in	ADP
ftr-380	1508	22	connection	connection	NOUN
ftr-380	1508	23	with	with	ADP
ftr-380	1508	24	the	the	DET
ftr-380	1508	25	[	[	X
ftr-380	1508	26	vol	vol	NOUN
ftr-380	1508	27	8	8	NUM
ftr-380	1508	28	:	:	PUNCT
ftr-380	1508	29	si	si	PROPN
ftr-380	1508	30	recent	recent	ADJ
ftr-380	1508	31	developments	development	NOUN
ftr-380	1508	32	in	in	ADP
ftr-380	1508	33	federal	federal	ADJ
ftr-380	1508	34	income	income	NOUN
ftr-380	1508	35	taxation	taxation	NOUN
ftr-380	1508	36	performance	performance	NOUN
ftr-380	1508	37	of	of	ADP
ftr-380	1508	38	services	service	NOUN
ftr-380	1508	39	,	,	PUNCT
ftr-380	1508	40	and	and	CCONJ
ftr-380	1508	41	if	if	SCONJ
ftr-380	1508	42	an	an	DET
ftr-380	1508	43	election	election	NOUN
ftr-380	1508	44	under	under	ADP
ftr-380	1508	45	§	§	PROPN
ftr-380	1508	46	83(b	83(b	NUM
ftr-380	1508	47	)	)	PUNCT
ftr-380	1508	48	is	be	AUX
ftr-380	1508	49	not	not	PART
ftr-380	1508	50	made	make	VERB
ftr-380	1508	51	,	,	PUNCT
ftr-380	1508	52	then	then	ADV
ftr-380	1508	53	the	the	DET
ftr-380	1508	54	holder	holder	NOUN
ftr-380	1508	55	of	of	ADP
ftr-380	1508	56	the	the	DET
ftr-380	1508	57	partnership	partnership	NOUN
ftr-380	1508	58	interest	interest	NOUN
ftr-380	1508	59	is	be	AUX
ftr-380	1508	60	not	not	PART
ftr-380	1508	61	treated	treat	VERB
ftr-380	1508	62	as	as	ADP
ftr-380	1508	63	a	a	DET
ftr-380	1508	64	partner	partner	NOUN
ftr-380	1508	65	until	until	SCONJ
ftr-380	1508	66	the	the	DET
ftr-380	1508	67	interest	interest	NOUN
ftr-380	1508	68	becomes	become	VERB
ftr-380	1508	69	substantially	substantially	ADV
ftr-380	1508	70	vested	vest	VERB
ftr-380	1508	71	.	.	PUNCT
ftr-380	1509	1	if	if	SCONJ
ftr-380	1509	2	a	a	DET
ftr-380	1509	3	§	§	PROPN
ftr-380	1509	4	83(b	83(b	NUM
ftr-380	1509	5	)	)	PUNCT
ftr-380	1509	6	election	election	NOUN
ftr-380	1509	7	is	be	AUX
ftr-380	1509	8	made	make	VERB
ftr-380	1509	9	with	with	ADP
ftr-380	1509	10	respect	respect	NOUN
ftr-380	1509	11	to	to	ADP
ftr-380	1509	12	such	such	DET
ftr-380	1509	13	an	an	DET
ftr-380	1509	14	interest	interest	NOUN
ftr-380	1509	15	,	,	PUNCT
ftr-380	1509	16	the	the	DET
ftr-380	1509	17	service	service	NOUN
ftr-380	1509	18	provider	provider	NOUN
ftr-380	1509	19	will	will	AUX
ftr-380	1509	20	be	be	AUX
ftr-380	1509	21	treated	treat	VERB
ftr-380	1509	22	as	as	ADP
ftr-380	1509	23	a	a	DET
ftr-380	1509	24	partner	partner	NOUN
ftr-380	1509	25	.	.	PUNCT
ftr-380	1510	1	these	these	DET
ftr-380	1510	2	principles	principle	NOUN
ftr-380	1510	3	differ	differ	VERB
ftr-380	1510	4	from	from	ADP
ftr-380	1510	5	rev	rev	PROPN
ftr-380	1510	6	.	.	PROPN
ftr-380	1510	7	proc	proc	PROPN
ftr-380	1510	8	.	.	PUNCT
ftr-380	1511	1	2001	2001	NUM
ftr-380	1511	2	-	-	SYM
ftr-380	1511	3	43	43	NUM
ftr-380	1511	4	,	,	PUNCT
ftr-380	1511	5	2001	2001	NUM
ftr-380	1511	6	-	-	SYM
ftr-380	1511	7	2	2	NUM
ftr-380	1511	8	c.b	c.b	PROPN
ftr-380	1511	9	.	.	PROPN
ftr-380	1511	10	191	191	NUM
ftr-380	1511	11	,	,	PUNCT
ftr-380	1511	12	which	which	PRON
ftr-380	1511	13	provides	provide	VERB
ftr-380	1511	14	that	that	SCONJ
ftr-380	1511	15	if	if	SCONJ
ftr-380	1511	16	a	a	DET
ftr-380	1511	17	partnership	partnership	NOUN
ftr-380	1511	18	profits	profit	VERB
ftr-380	1511	19	interest	interest	NOUN
ftr-380	1511	20	is	be	AUX
ftr-380	1511	21	transferred	transfer	VERB
ftr-380	1511	22	in	in	ADP
ftr-380	1511	23	connection	connection	NOUN
ftr-380	1511	24	with	with	ADP
ftr-380	1511	25	the	the	DET
ftr-380	1511	26	performance	performance	NOUN
ftr-380	1511	27	of	of	ADP
ftr-380	1511	28	services	service	NOUN
ftr-380	1511	29	,	,	PUNCT
ftr-380	1511	30	then	then	ADV
ftr-380	1511	31	the	the	DET
ftr-380	1511	32	holder	holder	NOUN
ftr-380	1511	33	of	of	ADP
ftr-380	1511	34	the	the	DET
ftr-380	1511	35	partnership	partnership	NOUN
ftr-380	1511	36	interest	interest	NOUN
ftr-380	1511	37	may	may	AUX
ftr-380	1511	38	be	be	AUX
ftr-380	1511	39	treated	treat	VERB
ftr-380	1511	40	as	as	ADP
ftr-380	1511	41	a	a	DET
ftr-380	1511	42	partner	partner	NOUN
ftr-380	1511	43	even	even	ADV
ftr-380	1511	44	if	if	SCONJ
ftr-380	1511	45	no	no	DET
ftr-380	1511	46	§	§	PROPN
ftr-380	1511	47	83(b	83(b	NUM
ftr-380	1511	48	)	)	PUNCT
ftr-380	1511	49	election	election	NOUN
ftr-380	1511	50	is	be	AUX
ftr-380	1511	51	made	make	VERB
ftr-380	1511	52	.	.	PUNCT
ftr-380	1512	1	*	*	PUNCT
ftr-380	1512	2	prop	prop	NOUN
ftr-380	1512	3	.	.	PUNCT
ftr-380	1513	1	reg	reg	NOUN
ftr-380	1513	2	.	.	PUNCT
ftr-380	1514	1	§	§	PROPN
ftr-380	1514	2	1.83	1.83	NUM
ftr-380	1514	3	-	-	PUNCT
ftr-380	1514	4	3(o	3(o	NUM
ftr-380	1514	5	would	would	AUX
ftr-380	1514	6	also	also	ADV
ftr-380	1514	7	provide	provide	VERB
ftr-380	1514	8	a	a	DET
ftr-380	1514	9	safe	safe	ADJ
ftr-380	1514	10	harbor	harbor	NOUN
ftr-380	1514	11	under	under	ADP
ftr-380	1514	12	which	which	PRON
ftr-380	1514	13	a	a	DET
ftr-380	1514	14	partnership	partnership	NOUN
ftr-380	1514	15	interest	interest	NOUN
ftr-380	1514	16	received	receive	VERB
ftr-380	1514	17	as	as	ADP
ftr-380	1514	18	compensation	compensation	NOUN
ftr-380	1514	19	for	for	ADP
ftr-380	1514	20	services	service	NOUN
ftr-380	1514	21	could	could	AUX
ftr-380	1514	22	be	be	AUX
ftr-380	1514	23	treated	treat	VERB
ftr-380	1514	24	as	as	ADP
ftr-380	1514	25	having	have	VERB
ftr-380	1514	26	a	a	DET
ftr-380	1514	27	fair	fair	ADJ
ftr-380	1514	28	market	market	NOUN
ftr-380	1514	29	value	value	NOUN
ftr-380	1514	30	equal	equal	ADJ
ftr-380	1514	31	to	to	ADP
ftr-380	1514	32	its	its	PRON
ftr-380	1514	33	liquidation	liquidation	NOUN
ftr-380	1514	34	value	value	NOUN
ftr-380	1514	35	,	,	PUNCT
ftr-380	1514	36	which	which	PRON
ftr-380	1514	37	in	in	ADP
ftr-380	1514	38	the	the	DET
ftr-380	1514	39	case	case	NOUN
ftr-380	1514	40	of	of	ADP
ftr-380	1514	41	a	a	DET
ftr-380	1514	42	profits	profit	NOUN
ftr-380	1514	43	-	-	PUNCT
ftr-380	1514	44	only	only	ADV
ftr-380	1514	45	partnership	partnership	NOUN
ftr-380	1514	46	interest	interest	NOUN
ftr-380	1514	47	is	be	AUX
ftr-380	1514	48	zero	zero	NUM
ftr-380	1514	49	.	.	PUNCT
ftr-380	1515	1	as	as	ADP
ftr-380	1515	2	under	under	ADP
ftr-380	1515	3	rev	rev	PROPN
ftr-380	1515	4	.	.	PROPN
ftr-380	1515	5	proc	proc	PROPN
ftr-380	1515	6	.	.	PUNCT
ftr-380	1516	1	93	93	NUM
ftr-380	1516	2	-	-	SYM
ftr-380	1516	3	27	27	NUM
ftr-380	1516	4	,	,	PUNCT
ftr-380	1516	5	1993	1993	NUM
ftr-380	1516	6	-	-	SYM
ftr-380	1516	7	2	2	NUM
ftr-380	1516	8	c.b	c.b	PROPN
ftr-380	1516	9	.	.	PROPN
ftr-380	1516	10	343	343	NUM
ftr-380	1516	11	,	,	PUNCT
ftr-380	1516	12	the	the	DET
ftr-380	1516	13	safe	safe	ADJ
ftr-380	1516	14	harbor	harbor	NOUN
ftr-380	1516	15	would	would	AUX
ftr-380	1516	16	not	not	PART
ftr-380	1516	17	apply	apply	VERB
ftr-380	1516	18	in	in	ADP
ftr-380	1516	19	the	the	DET
ftr-380	1516	20	following	follow	VERB
ftr-380	1516	21	three	three	NUM
ftr-380	1516	22	specific	specific	ADJ
ftr-380	1516	23	situations	situation	NOUN
ftr-380	1516	24	:	:	PUNCT
ftr-380	1516	25	(	(	PUNCT
ftr-380	1516	26	1	1	X
ftr-380	1516	27	)	)	PUNCT
ftr-380	1516	28	the	the	DET
ftr-380	1516	29	partnership	partnership	NOUN
ftr-380	1516	30	's	's	PART
ftr-380	1516	31	profits	profit	NOUN
ftr-380	1516	32	are	be	AUX
ftr-380	1516	33	derived	derive	VERB
ftr-380	1516	34	from	from	ADP
ftr-380	1516	35	a	a	DET
ftr-380	1516	36	substantially	substantially	ADV
ftr-380	1516	37	certain	certain	ADJ
ftr-380	1516	38	and	and	CCONJ
ftr-380	1516	39	predictable	predictable	ADJ
ftr-380	1516	40	stream	stream	NOUN
ftr-380	1516	41	of	of	ADP
ftr-380	1516	42	income	income	NOUN
ftr-380	1516	43	,	,	PUNCT
ftr-380	1516	44	such	such	ADJ
ftr-380	1516	45	as	as	ADP
ftr-380	1516	46	from	from	ADP
ftr-380	1516	47	high	high	ADJ
ftr-380	1516	48	quality	quality	NOUN
ftr-380	1516	49	debt	debt	NOUN
ftr-380	1516	50	or	or	CCONJ
ftr-380	1516	51	a	a	DET
ftr-380	1516	52	net	net	ADJ
ftr-380	1516	53	lease	lease	NOUN
ftr-380	1516	54	;	;	PUNCT
ftr-380	1516	55	(	(	PUNCT
ftr-380	1516	56	2	2	X
ftr-380	1516	57	)	)	PUNCT
ftr-380	1516	58	the	the	DET
ftr-380	1516	59	partner	partner	NOUN
ftr-380	1516	60	disposes	dispose	VERB
ftr-380	1516	61	of	of	ADP
ftr-380	1516	62	the	the	DET
ftr-380	1516	63	partnership	partnership	NOUN
ftr-380	1516	64	interest	interest	NOUN
ftr-380	1516	65	within	within	ADP
ftr-380	1516	66	two	two	NUM
ftr-380	1516	67	years	year	NOUN
ftr-380	1516	68	of	of	ADP
ftr-380	1516	69	its	its	PRON
ftr-380	1516	70	receipt	receipt	NOUN
ftr-380	1516	71	;	;	PUNCT
ftr-380	1516	72	or	or	CCONJ
ftr-380	1516	73	(	(	PUNCT
ftr-380	1516	74	3	3	X
ftr-380	1516	75	)	)	PUNCT
ftr-380	1516	76	the	the	DET
ftr-380	1516	77	interest	interest	NOUN
ftr-380	1516	78	is	be	AUX
ftr-380	1516	79	a	a	DET
ftr-380	1516	80	limited	limited	ADJ
ftr-380	1516	81	partnership	partnership	NOUN
ftr-380	1516	82	interest	interest	NOUN
ftr-380	1516	83	in	in	ADP
ftr-380	1516	84	a	a	DET
ftr-380	1516	85	publicly	publicly	ADV
ftr-380	1516	86	traded	trade	VERB
ftr-380	1516	87	limited	limited	ADJ
ftr-380	1516	88	partnership	partnership	NOUN
ftr-380	1516	89	as	as	SCONJ
ftr-380	1516	90	defined	define	VERB
ftr-380	1516	91	in	in	ADP
ftr-380	1516	92	§	§	PROPN
ftr-380	1516	93	7704(b	7704(b	NOUN
ftr-380	1516	94	)	)	PUNCT
ftr-380	1516	95	.	.	PUNCT
ftr-380	1517	1	*	*	PUNCT
ftr-380	1517	2	prop	prop	NOUN
ftr-380	1517	3	.	.	PUNCT
ftr-380	1518	1	reg	reg	NOUN
ftr-380	1518	2	.	.	PUNCT
ftr-380	1519	1	§	§	PROPN
ftr-380	1519	2	§	§	PROPN
ftr-380	1519	3	1.83	1.83	NUM
ftr-380	1519	4	-	-	SYM
ftr-380	1519	5	6(b	6(b	NUM
ftr-380	1519	6	)	)	PUNCT
ftr-380	1519	7	and	and	CCONJ
ftr-380	1519	8	1.7211(b)(2	1.7211(b)(2	NUM
ftr-380	1519	9	)	)	PUNCT
ftr-380	1519	10	would	would	AUX
ftr-380	1519	11	provide	provide	VERB
ftr-380	1519	12	that	that	SCONJ
ftr-380	1519	13	a	a	DET
ftr-380	1519	14	partnership	partnership	NOUN
ftr-380	1519	15	does	do	AUX
ftr-380	1519	16	not	not	PART
ftr-380	1519	17	recognize	recognize	VERB
ftr-380	1519	18	any	any	DET
ftr-380	1519	19	gain	gain	NOUN
ftr-380	1519	20	or	or	CCONJ
ftr-380	1519	21	loss	loss	NOUN
ftr-380	1519	22	upon	upon	SCONJ
ftr-380	1519	23	the	the	DET
ftr-380	1519	24	transfer	transfer	NOUN
ftr-380	1519	25	of	of	ADP
ftr-380	1519	26	a	a	DET
ftr-380	1519	27	partnership	partnership	NOUN
ftr-380	1519	28	interest	interest	NOUN
ftr-380	1519	29	to	to	ADP
ftr-380	1519	30	a	a	DET
ftr-380	1519	31	new	new	ADJ
ftr-380	1519	32	partner	partner	NOUN
ftr-380	1519	33	in	in	ADP
ftr-380	1519	34	exchange	exchange	NOUN
ftr-380	1519	35	for	for	ADP
ftr-380	1519	36	services	service	NOUN
ftr-380	1519	37	to	to	ADP
ftr-380	1519	38	the	the	DET
ftr-380	1519	39	partnership	partnership	NOUN
ftr-380	1519	40	(	(	PUNCT
ftr-380	1519	41	although	although	SCONJ
ftr-380	1519	42	the	the	DET
ftr-380	1519	43	proposed	propose	VERB
ftr-380	1519	44	regulations	regulation	NOUN
ftr-380	1519	45	do	do	AUX
ftr-380	1519	46	preserve	preserve	VERB
ftr-380	1519	47	the	the	DET
ftr-380	1519	48	recognition	recognition	NOUN
ftr-380	1519	49	result	result	VERB
ftr-380	1519	50	in	in	ADP
ftr-380	1519	51	mcdougal	mcdougal	PROPN
ftr-380	1519	52	v.	v.	ADP
ftr-380	1519	53	commissioner	commissioner	PROPN
ftr-380	1519	54	,	,	PUNCT
ftr-380	1519	55	62	62	NUM
ftr-380	1519	56	t.c	t.c	NOUN
ftr-380	1519	57	.	.	PROPN
ftr-380	1519	58	720	720	NUM
ftr-380	1519	59	(	(	PUNCT
ftr-380	1519	60	1974	1974	NUM
ftr-380	1519	61	)	)	PUNCT
ftr-380	1519	62	,	,	PUNCT
ftr-380	1519	63	if	if	SCONJ
ftr-380	1519	64	the	the	DET
ftr-380	1519	65	transfer	transfer	NOUN
ftr-380	1519	66	of	of	ADP
ftr-380	1519	67	property	property	NOUN
ftr-380	1519	68	in	in	ADP
ftr-380	1519	69	exchange	exchange	NOUN
ftr-380	1519	70	for	for	ADP
ftr-380	1519	71	services	service	NOUN
ftr-380	1519	72	creates	create	VERB
ftr-380	1519	73	a	a	DET
ftr-380	1519	74	partnership	partnership	NOUN
ftr-380	1519	75	)	)	PUNCT
ftr-380	1519	76	.	.	PUNCT
ftr-380	1520	1	in	in	ADP
ftr-380	1520	2	mcdougal	mcdougal	PROPN
ftr-380	1520	3	,	,	PUNCT
ftr-380	1520	4	the	the	DET
ftr-380	1520	5	property	property	NOUN
ftr-380	1520	6	transferred	transfer	VERB
ftr-380	1520	7	was	be	AUX
ftr-380	1520	8	half	half	NOUN
ftr-380	1520	9	of	of	ADP
ftr-380	1520	10	a	a	DET
ftr-380	1520	11	horse	horse	NOUN
ftr-380	1520	12	.	.	PUNCT
ftr-380	1521	1	a	a	PRON
ftr-380	1521	2	as	as	ADP
ftr-380	1521	3	a	a	DET
ftr-380	1521	4	practical	practical	ADJ
ftr-380	1521	5	matter	matter	NOUN
ftr-380	1521	6	,	,	PUNCT
ftr-380	1521	7	upon	upon	SCONJ
ftr-380	1521	8	admission	admission	NOUN
ftr-380	1521	9	of	of	ADP
ftr-380	1521	10	a	a	DET
ftr-380	1521	11	partner	partner	NOUN
ftr-380	1521	12	it	it	PRON
ftr-380	1521	13	generally	generally	ADV
ftr-380	1521	14	is	be	AUX
ftr-380	1521	15	necessary	necessary	ADJ
ftr-380	1521	16	to	to	PART
ftr-380	1521	17	revalue	revalue	VERB
ftr-380	1521	18	the	the	DET
ftr-380	1521	19	partnership	partnership	NOUN
ftr-380	1521	20	's	's	PART
ftr-380	1521	21	property	property	NOUN
ftr-380	1521	22	and	and	CCONJ
ftr-380	1521	23	adjust	adjust	VERB
ftr-380	1521	24	the	the	DET
ftr-380	1521	25	partners	partner	NOUN
ftr-380	1521	26	'	'	PART
ftr-380	1521	27	capital	capital	NOUN
ftr-380	1521	28	accounts	account	NOUN
ftr-380	1521	29	to	to	PART
ftr-380	1521	30	reflect	reflect	VERB
ftr-380	1521	31	the	the	DET
ftr-380	1521	32	revaluation	revaluation	NOUN
ftr-380	1521	33	.	.	PUNCT
ftr-380	1522	1	reg	reg	NOUN
ftr-380	1522	2	.	.	PUNCT
ftr-380	1523	1	§	§	PROPN
ftr-380	1523	2	1.7041(b)(2)(iv)(/	1.7041(b)(2)(iv)(/	NUM
ftr-380	1523	3	)	)	PUNCT
ftr-380	1523	4	specifically	specifically	ADV
ftr-380	1523	5	allows	allow	VERB
ftr-380	1523	6	the	the	DET
ftr-380	1523	7	partnership	partnership	NOUN
ftr-380	1523	8	to	to	PART
ftr-380	1523	9	revalue	revalue	VERB
ftr-380	1523	10	its	its	PRON
ftr-380	1523	11	property	property	NOUN
ftr-380	1523	12	and	and	CCONJ
ftr-380	1523	13	adjust	adjust	VERB
ftr-380	1523	14	the	the	DET
ftr-380	1523	15	existing	exist	VERB
ftr-380	1523	16	partners	partner	NOUN
ftr-380	1523	17	'	'	PART
ftr-380	1523	18	capital	capital	NOUN
ftr-380	1523	19	accounts	account	NOUN
ftr-380	1523	20	in	in	ADP
ftr-380	1523	21	connection	connection	NOUN
ftr-380	1523	22	with	with	ADP
ftr-380	1523	23	the	the	DET
ftr-380	1523	24	grant	grant	NOUN
ftr-380	1523	25	of	of	ADP
ftr-380	1523	26	an	an	DET
ftr-380	1523	27	interest	interest	NOUN
ftr-380	1523	28	in	in	ADP
ftr-380	1523	29	the	the	DET
ftr-380	1523	30	partnership	partnership	NOUN
ftr-380	1523	31	(	(	PUNCT
ftr-380	1523	32	other	other	ADJ
ftr-380	1523	33	than	than	ADP
ftr-380	1523	34	a	a	DET
ftr-380	1523	35	de	de	X
ftr-380	1523	36	minimis	minimis	NOUN
ftr-380	1523	37	interest	interest	NOUN
ftr-380	1523	38	)	)	PUNCT
ftr-380	1523	39	in	in	ADP
ftr-380	1523	40	consideration	consideration	NOUN
ftr-380	1523	41	of	of	ADP
ftr-380	1523	42	services	service	NOUN
ftr-380	1523	43	to	to	ADP
ftr-380	1523	44	the	the	DET
ftr-380	1523	45	partnership	partnership	NOUN
ftr-380	1523	46	by	by	ADP
ftr-380	1523	47	an	an	DET
ftr-380	1523	48	existing	exist	VERB
ftr-380	1523	49	partner	partner	NOUN
ftr-380	1523	50	acting	act	VERB
ftr-380	1523	51	in	in	ADP
ftr-380	1523	52	a	a	DET
ftr-380	1523	53	partner	partner	NOUN
ftr-380	1523	54	capacity	capacity	NOUN
ftr-380	1523	55	or	or	CCONJ
ftr-380	1523	56	by	by	ADP
ftr-380	1523	57	a	a	DET
ftr-380	1523	58	new	new	ADJ
ftr-380	1523	59	partner	partner	NOUN
ftr-380	1523	60	acting	act	VERB
ftr-380	1523	61	in	in	ADP
ftr-380	1523	62	a	a	DET
ftr-380	1523	63	partner	partner	NOUN
ftr-380	1523	64	capacity	capacity	NOUN
ftr-380	1523	65	or	or	CCONJ
ftr-380	1523	66	in	in	ADP
ftr-380	1523	67	anticipation	anticipation	NOUN
ftr-380	1523	68	of	of	ADP
ftr-380	1523	69	being	be	AUX
ftr-380	1523	70	a	a	DET
ftr-380	1523	71	partner	partner	NOUN
ftr-380	1523	72	.	.	PUNCT
ftr-380	1524	1	*	*	PUNCT
ftr-380	1524	2	forfeitable	forfeitable	ADJ
ftr-380	1524	3	interests	interest	NOUN
ftr-380	1524	4	:	:	PUNCT
ftr-380	1524	5	when	when	SCONJ
ftr-380	1524	6	a	a	DET
ftr-380	1524	7	transferred	transfer	VERB
ftr-380	1524	8	partnership	partnership	NOUN
ftr-380	1524	9	interest	interest	NOUN
ftr-380	1524	10	is	be	AUX
ftr-380	1524	11	subject	subject	ADJ
ftr-380	1524	12	to	to	ADP
ftr-380	1524	13	a	a	DET
ftr-380	1524	14	substantial	substantial	ADJ
ftr-380	1524	15	risk	risk	NOUN
ftr-380	1524	16	of	of	ADP
ftr-380	1524	17	forfeiture	forfeiture	NOUN
ftr-380	1524	18	,	,	PUNCT
ftr-380	1524	19	unless	unless	SCONJ
ftr-380	1524	20	an	an	DET
ftr-380	1524	21	election	election	NOUN
ftr-380	1524	22	is	be	AUX
ftr-380	1524	23	made	make	VERB
ftr-380	1524	24	under	under	ADP
ftr-380	1524	25	§	§	PROPN
ftr-380	1524	26	83(b	83(b	NUM
ftr-380	1524	27	)	)	PUNCT
ftr-380	1524	28	the	the	DET
ftr-380	1524	29	holder	holder	NOUN
ftr-380	1524	30	of	of	ADP
ftr-380	1524	31	the	the	DET
ftr-380	1524	32	partnership	partnership	NOUN
ftr-380	1524	33	interest	interest	NOUN
ftr-380	1524	34	is	be	AUX
ftr-380	1524	35	not	not	PART
ftr-380	1524	36	treated	treat	VERB
ftr-380	1524	37	as	as	ADP
ftr-380	1524	38	a	a	DET
ftr-380	1524	39	partner	partner	NOUN
ftr-380	1524	40	until	until	SCONJ
ftr-380	1524	41	the	the	DET
ftr-380	1524	42	interest	interest	NOUN
ftr-380	1524	43	becomes	become	VERB
ftr-380	1524	44	substantially	substantially	ADV
ftr-380	1524	45	vested	vest	VERB
ftr-380	1524	46	.	.	PUNCT
ftr-380	1525	1	see	see	VERB
ftr-380	1525	2	reg	reg	NOUN
ftr-380	1525	3	.	.	PUNCT
ftr-380	1526	1	§	§	PROPN
ftr-380	1526	2	1.83	1.83	NUM
ftr-380	1526	3	-	-	PUNCT
ftr-380	1526	4	1(a)(1	1(a)(1	NUM
ftr-380	1526	5	)	)	PUNCT
ftr-380	1526	6	.	.	PUNCT
ftr-380	1527	1	if	if	SCONJ
ftr-380	1527	2	a	a	DET
ftr-380	1527	3	§	§	PROPN
ftr-380	1527	4	83(b	83(b	NUM
ftr-380	1527	5	)	)	PUNCT
ftr-380	1527	6	election	election	NOUN
ftr-380	1527	7	is	be	AUX
ftr-380	1527	8	made	make	VERB
ftr-380	1527	9	with	with	ADP
ftr-380	1527	10	respect	respect	NOUN
ftr-380	1527	11	to	to	ADP
ftr-380	1527	12	such	such	DET
ftr-380	1527	13	an	an	DET
ftr-380	1527	14	interest	interest	NOUN
ftr-380	1527	15	,	,	PUNCT
ftr-380	1527	16	the	the	DET
ftr-380	1527	17	service	service	NOUN
ftr-380	1527	18	provider	provider	NOUN
ftr-380	1527	19	will	will	AUX
ftr-380	1527	20	be	be	AUX
ftr-380	1527	21	treated	treat	VERB
ftr-380	1527	22	as	as	ADP
ftr-380	1527	23	a	a	DET
ftr-380	1527	24	partner	partner	NOUN
ftr-380	1527	25	,	,	PUNCT
ftr-380	1527	26	even	even	ADV
ftr-380	1527	27	though	though	SCONJ
ftr-380	1527	28	the	the	DET
ftr-380	1527	29	interest	interest	NOUN
ftr-380	1527	30	remains	remain	VERB
ftr-380	1527	31	forfeitable	forfeitable	ADJ
ftr-380	1527	32	.	.	PUNCT
ftr-380	1528	1	these	these	DET
ftr-380	1528	2	rules	rule	NOUN
ftr-380	1528	3	raise	raise	VERB
ftr-380	1528	4	special	special	ADJ
ftr-380	1528	5	problems	problem	NOUN
ftr-380	1528	6	regarding	regard	VERB
ftr-380	1528	7	the	the	DET
ftr-380	1528	8	tax	tax	NOUN
ftr-380	1528	9	treatment	treatment	NOUN
ftr-380	1528	10	of	of	ADP
ftr-380	1528	11	allocation	allocation	NOUN
ftr-380	1528	12	of	of	ADP
ftr-380	1528	13	items	item	NOUN
ftr-380	1528	14	of	of	ADP
ftr-380	1528	15	gain	gain	NOUN
ftr-380	1528	16	or	or	CCONJ
ftr-380	1528	17	loss	loss	NOUN
ftr-380	1528	18	to	to	ADP
ftr-380	1528	19	a	a	DET
ftr-380	1528	20	partner	partner	NOUN
ftr-380	1528	21	during	during	ADP
ftr-380	1528	22	the	the	DET
ftr-380	1528	23	period	period	NOUN
ftr-380	1528	24	in	in	ADP
ftr-380	1528	25	which	which	PRON
ftr-380	1528	26	the	the	DET
ftr-380	1528	27	partner	partner	NOUN
ftr-380	1528	28	's	's	PART
ftr-380	1528	29	interest	interest	NOUN
ftr-380	1528	30	remains	remain	VERB
ftr-380	1528	31	forfeitable	forfeitable	ADJ
ftr-380	1528	32	.	.	PUNCT
ftr-380	1529	1	if	if	SCONJ
ftr-380	1529	2	the	the	DET
ftr-380	1529	3	partner	partner	NOUN
ftr-380	1529	4	who	who	PRON
ftr-380	1529	5	receives	receive	VERB
ftr-380	1529	6	a	a	DET
ftr-380	1529	7	forfeitable	forfeitable	ADJ
ftr-380	1529	8	partnership	partnership	NOUN
ftr-380	1529	9	interest	interest	NOUN
ftr-380	1529	10	in	in	ADP
ftr-380	1529	11	exchange	exchange	NOUN
ftr-380	1529	12	for	for	ADP
ftr-380	1529	13	services	service	NOUN
ftr-380	1529	14	does	do	AUX
ftr-380	1529	15	not	not	PART
ftr-380	1529	16	make	make	VERB
ftr-380	1529	17	a	a	DET
ftr-380	1529	18	§	§	ADJ
ftr-380	1529	19	83(b	83(b	NUM
ftr-380	1529	20	)	)	PUNCT
ftr-380	1529	21	election	election	NOUN
ftr-380	1529	22	2006	2006	NUM
ftr-380	1529	23	]	]	PUNCT
ftr-380	1529	24	florida	florida	PROPN
ftr-380	1529	25	tax	tax	PROPN
ftr-380	1529	26	review	review	NOUN
ftr-380	1529	27	with	with	ADP
ftr-380	1529	28	respect	respect	NOUN
ftr-380	1529	29	to	to	ADP
ftr-380	1529	30	that	that	DET
ftr-380	1529	31	interest	interest	NOUN
ftr-380	1529	32	,	,	PUNCT
ftr-380	1529	33	the	the	DET
ftr-380	1529	34	partner	partner	NOUN
ftr-380	1529	35	can	can	AUX
ftr-380	1529	36	not	not	PART
ftr-380	1529	37	be	be	AUX
ftr-380	1529	38	allocated	allocate	VERB
ftr-380	1529	39	any	any	DET
ftr-380	1529	40	portion	portion	NOUN
ftr-380	1529	41	of	of	ADP
ftr-380	1529	42	partnership	partnership	NOUN
ftr-380	1529	43	income	income	NOUN
ftr-380	1529	44	or	or	CCONJ
ftr-380	1529	45	loss	loss	NOUN
ftr-380	1529	46	,	,	PUNCT
ftr-380	1529	47	and	and	CCONJ
ftr-380	1529	48	any	any	DET
ftr-380	1529	49	distributions	distribution	NOUN
ftr-380	1529	50	made	make	VERB
ftr-380	1529	51	to	to	ADP
ftr-380	1529	52	the	the	DET
ftr-380	1529	53	service	service	NOUN
ftr-380	1529	54	provider	provider	NOUN
ftr-380	1529	55	with	with	ADP
ftr-380	1529	56	respect	respect	NOUN
ftr-380	1529	57	to	to	ADP
ftr-380	1529	58	the	the	DET
ftr-380	1529	59	partnership	partnership	NOUN
ftr-380	1529	60	interest	interest	NOUN
ftr-380	1529	61	are	be	AUX
ftr-380	1529	62	treated	treat	VERB
ftr-380	1529	63	as	as	ADP
ftr-380	1529	64	additional	additional	ADJ
ftr-380	1529	65	compensation	compensation	NOUN
ftr-380	1529	66	and	and	CCONJ
ftr-380	1529	67	not	not	PART
ftr-380	1529	68	partnership	partnership	NOUN
ftr-380	1529	69	distributions	distribution	NOUN
ftr-380	1529	70	.	.	PUNCT
ftr-380	1530	1	but	but	CCONJ
ftr-380	1530	2	if	if	SCONJ
ftr-380	1530	3	a	a	DET
ftr-380	1530	4	service	service	NOUN
ftr-380	1530	5	partner	partner	NOUN
ftr-380	1530	6	who	who	PRON
ftr-380	1530	7	receives	receive	VERB
ftr-380	1530	8	a	a	DET
ftr-380	1530	9	substantially	substantially	ADV
ftr-380	1530	10	nonvested	nonveste	VERB
ftr-380	1530	11	partnership	partnership	NOUN
ftr-380	1530	12	interest	interest	NOUN
ftr-380	1530	13	makes	make	VERB
ftr-380	1530	14	a	a	DET
ftr-380	1530	15	valid	valid	ADJ
ftr-380	1530	16	§	§	ADJ
ftr-380	1530	17	83(b	83(b	NUM
ftr-380	1530	18	)	)	PUNCT
ftr-380	1530	19	election	election	NOUN
ftr-380	1530	20	,	,	PUNCT
ftr-380	1530	21	the	the	DET
ftr-380	1530	22	service	service	NOUN
ftr-380	1530	23	provider	provider	NOUN
ftr-380	1530	24	is	be	AUX
ftr-380	1530	25	treated	treat	VERB
ftr-380	1530	26	as	as	ADP
ftr-380	1530	27	a	a	DET
ftr-380	1530	28	partner	partner	NOUN
ftr-380	1530	29	with	with	ADP
ftr-380	1530	30	respect	respect	NOUN
ftr-380	1530	31	to	to	ADP
ftr-380	1530	32	such	such	DET
ftr-380	1530	33	an	an	DET
ftr-380	1530	34	interest	interest	NOUN
ftr-380	1530	35	,	,	PUNCT
ftr-380	1530	36	and	and	CCONJ
ftr-380	1530	37	the	the	DET
ftr-380	1530	38	partnership	partnership	NOUN
ftr-380	1530	39	must	must	AUX
ftr-380	1530	40	allocate	allocate	VERB
ftr-380	1530	41	partnership	partnership	NOUN
ftr-380	1530	42	items	item	NOUN
ftr-380	1530	43	to	to	ADP
ftr-380	1530	44	the	the	DET
ftr-380	1530	45	service	service	NOUN
ftr-380	1530	46	provider	provider	NOUN
ftr-380	1530	47	as	as	SCONJ
ftr-380	1530	48	if	if	SCONJ
ftr-380	1530	49	the	the	DET
ftr-380	1530	50	partnership	partnership	NOUN
ftr-380	1530	51	interest	interest	NOUN
ftr-380	1530	52	were	be	AUX
ftr-380	1530	53	substantially	substantially	ADV
ftr-380	1530	54	vested	vest	VERB
ftr-380	1530	55	.	.	PUNCT
ftr-380	1531	1	see	see	VERB
ftr-380	1531	2	notice	notice	NOUN
ftr-380	1531	3	2005	2005	NUM
ftr-380	1531	4	-	-	SYM
ftr-380	1531	5	43	43	NUM
ftr-380	1531	6	,	,	PUNCT
ftr-380	1531	7	2005	2005	NUM
ftr-380	1531	8	-	-	SYM
ftr-380	1531	9	24	24	NUM
ftr-380	1531	10	i.r.b	i.r.b	NOUN
ftr-380	1531	11	.	.	PUNCT
ftr-380	1531	12	1221	1221	NUM
ftr-380	1531	13	(	(	PUNCT
ftr-380	1531	14	5/20/05	5/20/05	NUM
ftr-380	1531	15	)	)	PUNCT
ftr-380	1531	16	.	.	PUNCT
ftr-380	1532	1	further	further	ADJ
ftr-380	1532	2	complications	complication	NOUN
ftr-380	1532	3	arise	arise	VERB
ftr-380	1532	4	if	if	SCONJ
ftr-380	1532	5	a	a	DET
ftr-380	1532	6	service	service	NOUN
ftr-380	1532	7	provider	provider	NOUN
ftr-380	1532	8	who	who	PRON
ftr-380	1532	9	has	have	AUX
ftr-380	1532	10	received	receive	VERB
ftr-380	1532	11	a	a	DET
ftr-380	1532	12	forfeitable	forfeitable	ADJ
ftr-380	1532	13	compensatory	compensatory	NOUN
ftr-380	1532	14	partnership	partnership	NOUN
ftr-380	1532	15	interest	interest	NOUN
ftr-380	1532	16	makes	make	VERB
ftr-380	1532	17	a	a	DET
ftr-380	1532	18	§	§	ADJ
ftr-380	1532	19	83(b	83(b	NUM
ftr-380	1532	20	)	)	PUNCT
ftr-380	1532	21	election	election	NOUN
ftr-380	1532	22	,	,	PUNCT
ftr-380	1532	23	is	be	AUX
ftr-380	1532	24	allocated	allocate	VERB
ftr-380	1532	25	items	item	NOUN
ftr-380	1532	26	of	of	ADP
ftr-380	1532	27	partnership	partnership	NOUN
ftr-380	1532	28	income	income	NOUN
ftr-380	1532	29	and	and	CCONJ
ftr-380	1532	30	loss	loss	NOUN
ftr-380	1532	31	and	and	CCONJ
ftr-380	1532	32	subsequently	subsequently	ADV
ftr-380	1532	33	forfeits	forfeit	VERB
ftr-380	1532	34	the	the	DET
ftr-380	1532	35	partnership	partnership	NOUN
ftr-380	1532	36	interest	interest	NOUN
ftr-380	1532	37	.	.	PUNCT
ftr-380	1533	1	prop	prop	NOUN
ftr-380	1533	2	.	.	PUNCT
ftr-380	1534	1	reg	reg	PROPN
ftr-380	1534	2	.	.	PUNCT
ftr-380	1535	1	§	§	PROPN
ftr-380	1535	2	1.704l(b)(4)(xii	1.704l(b)(4)(xii	NUM
ftr-380	1535	3	)	)	PUNCT
ftr-380	1535	4	would	would	AUX
ftr-380	1535	5	address	address	VERB
ftr-380	1535	6	these	these	DET
ftr-380	1535	7	issues	issue	NOUN
ftr-380	1535	8	.	.	PUNCT
ftr-380	1536	1	the	the	DET
ftr-380	1536	2	operation	operation	NOUN
ftr-380	1536	3	of	of	ADP
ftr-380	1536	4	the	the	DET
ftr-380	1536	5	proposed	propose	VERB
ftr-380	1536	6	regulations	regulation	NOUN
ftr-380	1536	7	is	be	AUX
ftr-380	1536	8	described	describe	VERB
ftr-380	1536	9	in	in	ADP
ftr-380	1536	10	the	the	DET
ftr-380	1536	11	preamble	preamble	NOUN
ftr-380	1536	12	as	as	SCONJ
ftr-380	1536	13	follows	follow	VERB
ftr-380	1536	14	:	:	PUNCT
ftr-380	1536	15	if	if	SCONJ
ftr-380	1536	16	an	an	DET
ftr-380	1536	17	election	election	NOUN
ftr-380	1536	18	under	under	ADP
ftr-380	1536	19	section	section	NOUN
ftr-380	1536	20	83(b	83(b	NUM
ftr-380	1536	21	)	)	PUNCT
ftr-380	1536	22	has	have	AUX
ftr-380	1536	23	been	be	AUX
ftr-380	1536	24	made	make	VERB
ftr-380	1536	25	with	with	ADP
ftr-380	1536	26	respect	respect	NOUN
ftr-380	1536	27	to	to	ADP
ftr-380	1536	28	a	a	DET
ftr-380	1536	29	substantially	substantially	ADV
ftr-380	1536	30	nonvested	nonveste	VERB
ftr-380	1536	31	interest	interest	NOUN
ftr-380	1536	32	,	,	PUNCT
ftr-380	1536	33	the	the	DET
ftr-380	1536	34	holder	holder	NOUN
ftr-380	1536	35	of	of	ADP
ftr-380	1536	36	the	the	DET
ftr-380	1536	37	nonvested	nonveste	VERB
ftr-380	1536	38	interest	interest	NOUN
ftr-380	1536	39	may	may	AUX
ftr-380	1536	40	be	be	AUX
ftr-380	1536	41	allocated	allocate	VERB
ftr-380	1536	42	partnership	partnership	NOUN
ftr-380	1536	43	items	item	NOUN
ftr-380	1536	44	that	that	PRON
ftr-380	1536	45	may	may	AUX
ftr-380	1536	46	later	later	ADV
ftr-380	1536	47	be	be	AUX
ftr-380	1536	48	forfeited	forfeit	VERB
ftr-380	1536	49	.	.	PUNCT
ftr-380	1537	1	for	for	ADP
ftr-380	1537	2	this	this	DET
ftr-380	1537	3	reason	reason	NOUN
ftr-380	1537	4	,	,	PUNCT
ftr-380	1537	5	allocations	allocation	NOUN
ftr-380	1537	6	of	of	ADP
ftr-380	1537	7	partnership	partnership	NOUN
ftr-380	1537	8	items	item	NOUN
ftr-380	1537	9	while	while	SCONJ
ftr-380	1537	10	the	the	DET
ftr-380	1537	11	interest	interest	NOUN
ftr-380	1537	12	is	be	AUX
ftr-380	1537	13	substantially	substantially	ADV
ftr-380	1537	14	nonvested	nonveste	VERB
ftr-380	1537	15	can	can	AUX
ftr-380	1537	16	not	not	PART
ftr-380	1537	17	have	have	VERB
ftr-380	1537	18	economic	economic	ADJ
ftr-380	1537	19	effect	effect	NOUN
ftr-380	1537	20	.	.	PUNCT
ftr-380	1538	1	under	under	ADP
ftr-380	1538	2	the	the	DET
ftr-380	1538	3	proposed	propose	VERB
ftr-380	1538	4	regulations	regulation	NOUN
ftr-380	1538	5	,	,	PUNCT
ftr-380	1538	6	such	such	ADJ
ftr-380	1538	7	allocations	allocation	NOUN
ftr-380	1538	8	will	will	AUX
ftr-380	1538	9	be	be	AUX
ftr-380	1538	10	treated	treat	VERB
ftr-380	1538	11	as	as	ADP
ftr-380	1538	12	being	be	AUX
ftr-380	1538	13	in	in	ADP
ftr-380	1538	14	accordance	accordance	NOUN
ftr-380	1538	15	with	with	ADP
ftr-380	1538	16	the	the	DET
ftr-380	1538	17	partners	partner	NOUN
ftr-380	1538	18	'	'	PART
ftr-380	1538	19	interests	interest	NOUN
ftr-380	1538	20	in	in	ADP
ftr-380	1538	21	the	the	DET
ftr-380	1538	22	partnership	partnership	NOUN
ftr-380	1538	23	if	if	SCONJ
ftr-380	1538	24	:	:	PUNCT
ftr-380	1538	25	(	(	PUNCT
ftr-380	1538	26	a	a	X
ftr-380	1538	27	)	)	PUNCT
ftr-380	1538	28	the	the	DET
ftr-380	1538	29	partnership	partnership	NOUN
ftr-380	1538	30	agreement	agreement	NOUN
ftr-380	1538	31	requires	require	VERB
ftr-380	1538	32	that	that	SCONJ
ftr-380	1538	33	the	the	DET
ftr-380	1538	34	partnership	partnership	NOUN
ftr-380	1538	35	make	make	VERB
ftr-380	1538	36	forfeiture	forfeiture	NOUN
ftr-380	1538	37	allocations	allocation	NOUN
ftr-380	1538	38	if	if	SCONJ
ftr-380	1538	39	the	the	DET
ftr-380	1538	40	interest	interest	NOUN
ftr-380	1538	41	for	for	ADP
ftr-380	1538	42	which	which	PRON
ftr-380	1538	43	the	the	DET
ftr-380	1538	44	section	section	NOUN
ftr-380	1538	45	83(b	83(b	NUM
ftr-380	1538	46	)	)	PUNCT
ftr-380	1538	47	election	election	NOUN
ftr-380	1538	48	is	be	AUX
ftr-380	1538	49	made	make	VERB
ftr-380	1538	50	is	be	AUX
ftr-380	1538	51	later	later	ADV
ftr-380	1538	52	forfeited	forfeit	VERB
ftr-380	1538	53	;	;	PUNCT
ftr-380	1538	54	and	and	CCONJ
ftr-380	1538	55	(	(	PUNCT
ftr-380	1538	56	b	b	X
ftr-380	1538	57	)	)	PUNCT
ftr-380	1538	58	all	all	DET
ftr-380	1538	59	material	material	NOUN
ftr-380	1538	60	allocations	allocation	NOUN
ftr-380	1538	61	and	and	CCONJ
ftr-380	1538	62	capital	capital	NOUN
ftr-380	1538	63	account	account	NOUN
ftr-380	1538	64	adjustments	adjustment	NOUN
ftr-380	1538	65	under	under	ADP
ftr-380	1538	66	the	the	DET
ftr-380	1538	67	partnership	partnership	NOUN
ftr-380	1538	68	agreement	agreement	NOUN
ftr-380	1538	69	not	not	PART
ftr-380	1538	70	pertaining	pertain	VERB
ftr-380	1538	71	to	to	ADP
ftr-380	1538	72	substantially	substantially	ADV
ftr-380	1538	73	nonvested	nonveste	VERB
ftr-380	1538	74	partnership	partnership	NOUN
ftr-380	1538	75	interests	interest	NOUN
ftr-380	1538	76	for	for	ADP
ftr-380	1538	77	which	which	PRON
ftr-380	1538	78	a	a	DET
ftr-380	1538	79	section	section	NOUN
ftr-380	1538	80	83(b	83(b	NUM
ftr-380	1538	81	)	)	PUNCT
ftr-380	1538	82	election	election	NOUN
ftr-380	1538	83	has	have	AUX
ftr-380	1538	84	been	be	AUX
ftr-380	1538	85	made	make	VERB
ftr-380	1538	86	are	be	AUX
ftr-380	1538	87	recognized	recognize	VERB
ftr-380	1538	88	under	under	ADP
ftr-380	1538	89	section	section	NOUN
ftr-380	1538	90	704(b	704(b	PROPN
ftr-380	1538	91	)	)	PUNCT
ftr-380	1538	92	.	.	PUNCT
ftr-380	1539	1	this	this	DET
ftr-380	1539	2	safe	safe	ADJ
ftr-380	1539	3	harbor	harbor	NOUN
ftr-380	1539	4	does	do	AUX
ftr-380	1539	5	not	not	PART
ftr-380	1539	6	apply	apply	VERB
ftr-380	1539	7	if	if	SCONJ
ftr-380	1539	8	,	,	PUNCT
ftr-380	1539	9	at	at	ADP
ftr-380	1539	10	the	the	DET
ftr-380	1539	11	time	time	NOUN
ftr-380	1539	12	of	of	ADP
ftr-380	1539	13	the	the	DET
ftr-380	1539	14	section	section	NOUN
ftr-380	1539	15	83(b	83(b	NUM
ftr-380	1539	16	)	)	PUNCT
ftr-380	1539	17	election	election	NOUN
ftr-380	1539	18	,	,	PUNCT
ftr-380	1539	19	there	there	PRON
ftr-380	1539	20	is	be	VERB
ftr-380	1539	21	a	a	DET
ftr-380	1539	22	plan	plan	NOUN
ftr-380	1539	23	that	that	SCONJ
ftr-380	1539	24	a	a	DET
ftr-380	1539	25	substantially	substantially	ADV
ftr-380	1539	26	nonvested	nonveste	VERB
ftr-380	1539	27	interest	interest	NOUN
ftr-380	1539	28	will	will	AUX
ftr-380	1539	29	be	be	AUX
ftr-380	1539	30	forfeited	forfeit	VERB
ftr-380	1539	31	.	.	PUNCT
ftr-380	1540	1	all	all	PRON
ftr-380	1540	2	of	of	ADP
ftr-380	1540	3	the	the	DET
ftr-380	1540	4	facts	fact	NOUN
ftr-380	1540	5	and	and	CCONJ
ftr-380	1540	6	circumstances	circumstance	NOUN
ftr-380	1540	7	(	(	PUNCT
ftr-380	1540	8	including	include	VERB
ftr-380	1540	9	the	the	DET
ftr-380	1540	10	tax	tax	NOUN
ftr-380	1540	11	status	status	NOUN
ftr-380	1540	12	of	of	ADP
ftr-380	1540	13	the	the	DET
ftr-380	1540	14	holder	holder	NOUN
ftr-380	1540	15	of	of	ADP
ftr-380	1540	16	the	the	DET
ftr-380	1540	17	substantially	substantially	ADV
ftr-380	1540	18	nonvested	nonveste	VERB
ftr-380	1540	19	interest	interest	NOUN
ftr-380	1540	20	)	)	PUNCT
ftr-380	1540	21	will	will	AUX
ftr-380	1540	22	be	be	AUX
ftr-380	1540	23	considered	consider	VERB
ftr-380	1540	24	in	in	ADP
ftr-380	1540	25	determining	determine	VERB
ftr-380	1540	26	whether	whether	SCONJ
ftr-380	1540	27	there	there	PRON
ftr-380	1540	28	is	be	VERB
ftr-380	1540	29	a	a	DET
ftr-380	1540	30	plan	plan	NOUN
ftr-380	1540	31	that	that	SCONJ
ftr-380	1540	32	the	the	DET
ftr-380	1540	33	interest	interest	NOUN
ftr-380	1540	34	will	will	AUX
ftr-380	1540	35	be	be	AUX
ftr-380	1540	36	forfeited	forfeit	VERB
ftr-380	1540	37	.	.	PUNCT
ftr-380	1541	1	in	in	ADP
ftr-380	1541	2	such	such	DET
ftr-380	1541	3	a	a	DET
ftr-380	1541	4	case	case	NOUN
ftr-380	1541	5	,	,	PUNCT
ftr-380	1541	6	the	the	DET
ftr-380	1541	7	partners	partner	NOUN
ftr-380	1541	8	'	'	PART
ftr-380	1541	9	distributive	distributive	ADJ
ftr-380	1541	10	shares	share	NOUN
ftr-380	1541	11	of	of	ADP
ftr-380	1541	12	partnership	partnership	NOUN
ftr-380	1541	13	items	item	NOUN
ftr-380	1541	14	shall	shall	AUX
ftr-380	1541	15	be	be	AUX
ftr-380	1541	16	determined	determine	VERB
ftr-380	1541	17	in	in	ADP
ftr-380	1541	18	accordance	accordance	NOUN
ftr-380	1541	19	with	with	ADP
ftr-380	1541	20	the	the	DET
ftr-380	1541	21	partners	partner	NOUN
ftr-380	1541	22	'	'	PART
ftr-380	1541	23	interests	interest	NOUN
ftr-380	1541	24	in	in	ADP
ftr-380	1541	25	the	the	DET
ftr-380	1541	26	partnership	partnership	NOUN
ftr-380	1541	27	under	under	ADP
ftr-380	1541	28	[	[	X
ftr-380	1541	29	treas	treas	X
ftr-380	1541	30	.	.	PUNCT
ftr-380	1542	1	reg	reg	NOUN
ftr-380	1542	2	.	.	PUNCT
ftr-380	1543	1	§	§	NOUN
ftr-380	1543	2	]	]	X
ftr-380	1543	3	1.704l(b)(3	1.704l(b)(3	NUM
ftr-380	1543	4	)	)	PUNCT
ftr-380	1543	5	.	.	PUNCT
ftr-380	1544	1	generally	generally	ADV
ftr-380	1544	2	,	,	PUNCT
ftr-380	1544	3	forfeiture	forfeiture	NOUN
ftr-380	1544	4	allocations	allocation	NOUN
ftr-380	1544	5	are	be	AUX
ftr-380	1544	6	allocations	allocation	NOUN
ftr-380	1544	7	to	to	ADP
ftr-380	1544	8	the	the	DET
ftr-380	1544	9	service	service	NOUN
ftr-380	1544	10	provider	provider	NOUN
ftr-380	1544	11	of	of	ADP
ftr-380	1544	12	partnership	partnership	NOUN
ftr-380	1544	13	gross	gross	ADJ
ftr-380	1544	14	income	income	NOUN
ftr-380	1544	15	and	and	CCONJ
ftr-380	1544	16	gain	gain	NOUN
ftr-380	1544	17	or	or	CCONJ
ftr-380	1544	18	gross	gross	ADJ
ftr-380	1544	19	[	[	X
ftr-380	1544	20	vol	vol	NOUN
ftr-380	1544	21	.	.	NOUN
ftr-380	1544	22	8	8	NUM
ftr-380	1544	23	:	:	PUNCT
ftr-380	1544	24	s1	s1	NOUN
ftr-380	1544	25	recent	recent	ADJ
ftr-380	1544	26	developments	development	NOUN
ftr-380	1544	27	in	in	ADP
ftr-380	1544	28	federal	federal	ADJ
ftr-380	1544	29	income	income	NOUN
ftr-380	1544	30	taxation	taxation	NOUN
ftr-380	1544	31	deduction	deduction	NOUN
ftr-380	1544	32	and	and	CCONJ
ftr-380	1544	33	loss	loss	NOUN
ftr-380	1544	34	(	(	PUNCT
ftr-380	1544	35	to	to	ADP
ftr-380	1544	36	the	the	DET
ftr-380	1544	37	extent	extent	NOUN
ftr-380	1544	38	such	such	ADJ
ftr-380	1544	39	items	item	NOUN
ftr-380	1544	40	are	be	AUX
ftr-380	1544	41	available	available	ADJ
ftr-380	1544	42	)	)	PUNCT
ftr-380	1544	43	that	that	PRON
ftr-380	1544	44	offset	offset	VERB
ftr-380	1544	45	prior	prior	ADJ
ftr-380	1544	46	distributions	distribution	NOUN
ftr-380	1544	47	and	and	CCONJ
ftr-380	1544	48	allocations	allocation	NOUN
ftr-380	1544	49	of	of	ADP
ftr-380	1544	50	partnership	partnership	NOUN
ftr-380	1544	51	items	item	NOUN
ftr-380	1544	52	with	with	ADP
ftr-380	1544	53	respect	respect	NOUN
ftr-380	1544	54	to	to	ADP
ftr-380	1544	55	the	the	DET
ftr-380	1544	56	forfeited	forfeit	VERB
ftr-380	1544	57	partnership	partnership	NOUN
ftr-380	1544	58	interest	interest	NOUN
ftr-380	1544	59	.	.	PUNCT
ftr-380	1545	1	these	these	DET
ftr-380	1545	2	rules	rule	NOUN
ftr-380	1545	3	are	be	AUX
ftr-380	1545	4	designed	design	VERB
ftr-380	1545	5	to	to	PART
ftr-380	1545	6	ensure	ensure	VERB
ftr-380	1545	7	that	that	SCONJ
ftr-380	1545	8	any	any	DET
ftr-380	1545	9	partnership	partnership	NOUN
ftr-380	1545	10	income	income	NOUN
ftr-380	1545	11	(	(	PUNCT
ftr-380	1545	12	or	or	CCONJ
ftr-380	1545	13	loss	loss	NOUN
ftr-380	1545	14	)	)	PUNCT
ftr-380	1545	15	that	that	PRON
ftr-380	1545	16	was	be	AUX
ftr-380	1545	17	allocated	allocate	VERB
ftr-380	1545	18	to	to	ADP
ftr-380	1545	19	the	the	DET
ftr-380	1545	20	service	service	NOUN
ftr-380	1545	21	provider	provider	NOUN
ftr-380	1545	22	prior	prior	ADV
ftr-380	1545	23	to	to	ADP
ftr-380	1545	24	the	the	DET
ftr-380	1545	25	forfeiture	forfeiture	NOUN
ftr-380	1545	26	is	be	AUX
ftr-380	1545	27	offset	offset	VERB
ftr-380	1545	28	by	by	ADP
ftr-380	1545	29	allocations	allocation	NOUN
ftr-380	1545	30	on	on	ADP
ftr-380	1545	31	the	the	DET
ftr-380	1545	32	forfeiture	forfeiture	NOUN
ftr-380	1545	33	of	of	ADP
ftr-380	1545	34	the	the	DET
ftr-380	1545	35	interest	interest	NOUN
ftr-380	1545	36	.	.	PUNCT
ftr-380	1546	1	also	also	ADV
ftr-380	1546	2	,	,	PUNCT
ftr-380	1546	3	to	to	PART
ftr-380	1546	4	carry	carry	VERB
ftr-380	1546	5	out	out	ADP
ftr-380	1546	6	the	the	DET
ftr-380	1546	7	prohibition	prohibition	NOUN
ftr-380	1546	8	under	under	ADP
ftr-380	1546	9	section	section	NOUN
ftr-380	1546	10	83(b)(1	83(b)(1	NUM
ftr-380	1546	11	)	)	PUNCT
ftr-380	1546	12	on	on	ADP
ftr-380	1546	13	deductions	deduction	NOUN
ftr-380	1546	14	with	with	ADP
ftr-380	1546	15	respect	respect	NOUN
ftr-380	1546	16	to	to	ADP
ftr-380	1546	17	amounts	amount	NOUN
ftr-380	1546	18	included	include	VERB
ftr-380	1546	19	in	in	ADP
ftr-380	1546	20	income	income	NOUN
ftr-380	1546	21	under	under	ADP
ftr-380	1546	22	section	section	NOUN
ftr-380	1546	23	83(b	83(b	NUM
ftr-380	1546	24	)	)	PUNCT
ftr-380	1546	25	,	,	PUNCT
ftr-380	1546	26	these	these	DET
ftr-380	1546	27	rules	rule	NOUN
ftr-380	1546	28	generally	generally	ADV
ftr-380	1546	29	cause	cause	VERB
ftr-380	1546	30	a	a	DET
ftr-380	1546	31	forfeiting	forfeit	VERB
ftr-380	1546	32	partner	partner	NOUN
ftr-380	1546	33	to	to	PART
ftr-380	1546	34	be	be	AUX
ftr-380	1546	35	allocated	allocate	VERB
ftr-380	1546	36	partnership	partnership	NOUN
ftr-380	1546	37	income	income	NOUN
ftr-380	1546	38	to	to	PART
ftr-380	1546	39	offset	offset	VERB
ftr-380	1546	40	any	any	DET
ftr-380	1546	41	distributions	distribution	NOUN
ftr-380	1546	42	to	to	ADP
ftr-380	1546	43	the	the	DET
ftr-380	1546	44	partner	partner	NOUN
ftr-380	1546	45	that	that	PRON
ftr-380	1546	46	reduced	reduce	VERB
ftr-380	1546	47	the	the	DET
ftr-380	1546	48	partner	partner	NOUN
ftr-380	1546	49	's	's	PART
ftr-380	1546	50	basis	basis	NOUN
ftr-380	1546	51	in	in	ADP
ftr-380	1546	52	the	the	DET
ftr-380	1546	53	partnership	partnership	NOUN
ftr-380	1546	54	below	below	ADP
ftr-380	1546	55	the	the	DET
ftr-380	1546	56	amount	amount	NOUN
ftr-380	1546	57	included	include	VERB
ftr-380	1546	58	in	in	ADP
ftr-380	1546	59	income	income	NOUN
ftr-380	1546	60	under	under	ADP
ftr-380	1546	61	section	section	NOUN
ftr-380	1546	62	83(b	83(b	NUM
ftr-380	1546	63	)	)	PUNCT
ftr-380	1546	64	.	.	PUNCT
ftr-380	1547	1	forfeiture	forfeiture	NOUN
ftr-380	1547	2	allocations	allocation	NOUN
ftr-380	1547	3	may	may	AUX
ftr-380	1547	4	be	be	AUX
ftr-380	1547	5	made	make	VERB
ftr-380	1547	6	out	out	ADP
ftr-380	1547	7	of	of	ADP
ftr-380	1547	8	the	the	DET
ftr-380	1547	9	partnership	partnership	NOUN
ftr-380	1547	10	's	's	PART
ftr-380	1547	11	items	item	NOUN
ftr-380	1547	12	for	for	ADP
ftr-380	1547	13	the	the	DET
ftr-380	1547	14	entire	entire	ADJ
ftr-380	1547	15	taxable	taxable	ADJ
ftr-380	1547	16	year	year	NOUN
ftr-380	1547	17	.	.	PUNCT
ftr-380	1548	1	in	in	ADP
ftr-380	1548	2	determining	determine	VERB
ftr-380	1548	3	the	the	DET
ftr-380	1548	4	gross	gross	ADJ
ftr-380	1548	5	income	income	NOUN
ftr-380	1548	6	of	of	ADP
ftr-380	1548	7	the	the	DET
ftr-380	1548	8	partnership	partnership	NOUN
ftr-380	1548	9	in	in	ADP
ftr-380	1548	10	the	the	DET
ftr-380	1548	11	taxable	taxable	ADJ
ftr-380	1548	12	year	year	NOUN
ftr-380	1548	13	of	of	ADP
ftr-380	1548	14	the	the	DET
ftr-380	1548	15	forfeiture	forfeiture	NOUN
ftr-380	1548	16	,	,	PUNCT
ftr-380	1548	17	the	the	DET
ftr-380	1548	18	rules	rule	NOUN
ftr-380	1548	19	of	of	ADP
ftr-380	1548	20	[	[	X
ftr-380	1548	21	treas	treas	X
ftr-380	1548	22	.	.	PUNCT
ftr-380	1548	23	reg	reg	NOUN
ftr-380	1548	24	.	.	PUNCT
ftr-380	1549	1	§	§	NOUN
ftr-380	1549	2	]	]	X
ftr-380	1549	3	1.83	1.83	NUM
ftr-380	1549	4	-	-	PUNCT
ftr-380	1549	5	6(c	6(c	NUM
ftr-380	1549	6	)	)	PUNCT
ftr-380	1549	7	apply	apply	VERB
ftr-380	1549	8	.	.	PUNCT
ftr-380	1550	1	as	as	ADP
ftr-380	1550	2	a	a	DET
ftr-380	1550	3	result	result	NOUN
ftr-380	1550	4	,	,	PUNCT
ftr-380	1550	5	the	the	DET
ftr-380	1550	6	partnership	partnership	NOUN
ftr-380	1550	7	generally	generally	ADV
ftr-380	1550	8	will	will	AUX
ftr-380	1550	9	have	have	VERB
ftr-380	1550	10	gross	gross	ADJ
ftr-380	1550	11	income	income	NOUN
ftr-380	1550	12	in	in	ADP
ftr-380	1550	13	the	the	DET
ftr-380	1550	14	taxable	taxable	ADJ
ftr-380	1550	15	year	year	NOUN
ftr-380	1550	16	of	of	ADP
ftr-380	1550	17	the	the	DET
ftr-380	1550	18	forfeiture	forfeiture	NOUN
ftr-380	1550	19	equal	equal	ADJ
ftr-380	1550	20	to	to	ADP
ftr-380	1550	21	the	the	DET
ftr-380	1550	22	amount	amount	NOUN
ftr-380	1550	23	of	of	ADP
ftr-380	1550	24	the	the	DET
ftr-380	1550	25	allowable	allowable	ADJ
ftr-380	1550	26	deduction	deduction	NOUN
ftr-380	1550	27	to	to	ADP
ftr-380	1550	28	the	the	DET
ftr-380	1550	29	service	service	NOUN
ftr-380	1550	30	recipient	recipient	NOUN
ftr-380	1550	31	partnership	partnership	NOUN
ftr-380	1550	32	upon	upon	SCONJ
ftr-380	1550	33	the	the	DET
ftr-380	1550	34	transfer	transfer	NOUN
ftr-380	1550	35	of	of	ADP
ftr-380	1550	36	the	the	DET
ftr-380	1550	37	interest	interest	NOUN
ftr-380	1550	38	as	as	ADP
ftr-380	1550	39	a	a	DET
ftr-380	1550	40	result	result	NOUN
ftr-380	1550	41	of	of	ADP
ftr-380	1550	42	the	the	DET
ftr-380	1550	43	making	making	NOUN
ftr-380	1550	44	of	of	ADP
ftr-380	1550	45	the	the	DET
ftr-380	1550	46	section	section	NOUN
ftr-380	1550	47	83(b	83(b	NUM
ftr-380	1550	48	)	)	PUNCT
ftr-380	1550	49	election	election	NOUN
ftr-380	1550	50	,	,	PUNCT
ftr-380	1550	51	regardless	regardless	ADV
ftr-380	1550	52	of	of	ADP
ftr-380	1550	53	the	the	DET
ftr-380	1550	54	fair	fair	ADJ
ftr-380	1550	55	market	market	NOUN
ftr-380	1550	56	value	value	NOUN
ftr-380	1550	57	of	of	ADP
ftr-380	1550	58	the	the	DET
ftr-380	1550	59	partnership	partnership	NOUN
ftr-380	1550	60	's	's	PART
ftr-380	1550	61	assets	asset	NOUN
ftr-380	1550	62	at	at	ADP
ftr-380	1550	63	the	the	DET
ftr-380	1550	64	time	time	NOUN
ftr-380	1550	65	of	of	ADP
ftr-380	1550	66	forfeiture	forfeiture	NOUN
ftr-380	1550	67	.	.	PUNCT
ftr-380	1551	1	in	in	ADP
ftr-380	1551	2	certain	certain	ADJ
ftr-380	1551	3	circumstances	circumstance	NOUN
ftr-380	1551	4	,	,	PUNCT
ftr-380	1551	5	the	the	DET
ftr-380	1551	6	partnership	partnership	NOUN
ftr-380	1551	7	will	will	AUX
ftr-380	1551	8	not	not	PART
ftr-380	1551	9	have	have	VERB
ftr-380	1551	10	enough	enough	ADJ
ftr-380	1551	11	income	income	NOUN
ftr-380	1551	12	and	and	CCONJ
ftr-380	1551	13	gain	gain	VERB
ftr-380	1551	14	to	to	PART
ftr-380	1551	15	fully	fully	ADV
ftr-380	1551	16	offset	offset	VERB
ftr-380	1551	17	prior	prior	ADJ
ftr-380	1551	18	allocations	allocation	NOUN
ftr-380	1551	19	of	of	ADP
ftr-380	1551	20	loss	loss	NOUN
ftr-380	1551	21	to	to	ADP
ftr-380	1551	22	the	the	DET
ftr-380	1551	23	forfeiting	forfeit	VERB
ftr-380	1551	24	service	service	NOUN
ftr-380	1551	25	provider	provider	NOUN
ftr-380	1551	26	.	.	PUNCT
ftr-380	1552	1	the	the	DET
ftr-380	1552	2	proposed	propose	VERB
ftr-380	1552	3	revenue	revenue	NOUN
ftr-380	1552	4	procedure	procedure	NOUN
ftr-380	1552	5	includes	include	VERB
ftr-380	1552	6	a	a	DET
ftr-380	1552	7	rule	rule	NOUN
ftr-380	1552	8	that	that	PRON
ftr-380	1552	9	requires	require	VERB
ftr-380	1552	10	the	the	DET
ftr-380	1552	11	recapture	recapture	NOUN
ftr-380	1552	12	of	of	ADP
ftr-380	1552	13	losses	loss	NOUN
ftr-380	1552	14	taken	take	VERB
ftr-380	1552	15	by	by	ADP
ftr-380	1552	16	the	the	DET
ftr-380	1552	17	service	service	NOUN
ftr-380	1552	18	provider	provider	NOUN
ftr-380	1552	19	prior	prior	ADV
ftr-380	1552	20	to	to	ADP
ftr-380	1552	21	the	the	DET
ftr-380	1552	22	forfeiture	forfeiture	NOUN
ftr-380	1552	23	of	of	ADP
ftr-380	1552	24	the	the	DET
ftr-380	1552	25	interest	interest	NOUN
ftr-380	1552	26	to	to	ADP
ftr-380	1552	27	the	the	DET
ftr-380	1552	28	extent	extent	NOUN
ftr-380	1552	29	that	that	SCONJ
ftr-380	1552	30	those	those	DET
ftr-380	1552	31	losses	loss	NOUN
ftr-380	1552	32	are	be	AUX
ftr-380	1552	33	not	not	PART
ftr-380	1552	34	recaptured	recapture	VERB
ftr-380	1552	35	through	through	ADP
ftr-380	1552	36	forfeiture	forfeiture	NOUN
ftr-380	1552	37	allocations	allocation	NOUN
ftr-380	1552	38	of	of	ADP
ftr-380	1552	39	income	income	NOUN
ftr-380	1552	40	and	and	CCONJ
ftr-380	1552	41	gain	gain	VERB
ftr-380	1552	42	to	to	ADP
ftr-380	1552	43	the	the	DET
ftr-380	1552	44	service	service	NOUN
ftr-380	1552	45	provider	provider	NOUN
ftr-380	1552	46	.	.	PUNCT
ftr-380	1553	1	this	this	DET
ftr-380	1553	2	rule	rule	NOUN
ftr-380	1553	3	does	do	AUX
ftr-380	1553	4	not	not	PART
ftr-380	1553	5	provide	provide	VERB
ftr-380	1553	6	the	the	DET
ftr-380	1553	7	other	other	ADJ
ftr-380	1553	8	partners	partner	NOUN
ftr-380	1553	9	in	in	ADP
ftr-380	1553	10	the	the	DET
ftr-380	1553	11	partnership	partnership	NOUN
ftr-380	1553	12	with	with	ADP
ftr-380	1553	13	the	the	DET
ftr-380	1553	14	opportunity	opportunity	NOUN
ftr-380	1553	15	to	to	PART
ftr-380	1553	16	increase	increase	VERB
ftr-380	1553	17	their	their	PRON
ftr-380	1553	18	shares	share	NOUN
ftr-380	1553	19	of	of	ADP
ftr-380	1553	20	partnership	partnership	NOUN
ftr-380	1553	21	loss	loss	NOUN
ftr-380	1553	22	(	(	PUNCT
ftr-380	1553	23	or	or	CCONJ
ftr-380	1553	24	reduce	reduce	VERB
ftr-380	1553	25	their	their	PRON
ftr-380	1553	26	shares	share	NOUN
ftr-380	1553	27	of	of	ADP
ftr-380	1553	28	partnership	partnership	NOUN
ftr-380	1553	29	income	income	NOUN
ftr-380	1553	30	)	)	PUNCT
ftr-380	1553	31	for	for	ADP
ftr-380	1553	32	the	the	DET
ftr-380	1553	33	year	year	NOUN
ftr-380	1553	34	of	of	ADP
ftr-380	1553	35	the	the	DET
ftr-380	1553	36	forfeiture	forfeiture	NOUN
ftr-380	1553	37	by	by	ADP
ftr-380	1553	38	the	the	DET
ftr-380	1553	39	amount	amount	NOUN
ftr-380	1553	40	of	of	ADP
ftr-380	1553	41	loss	loss	NOUN
ftr-380	1553	42	that	that	PRON
ftr-380	1553	43	was	be	AUX
ftr-380	1553	44	previously	previously	ADV
ftr-380	1553	45	allocated	allocate	VERB
ftr-380	1553	46	to	to	ADP
ftr-380	1553	47	the	the	DET
ftr-380	1553	48	forfeiting	forfeit	VERB
ftr-380	1553	49	service	service	NOUN
ftr-380	1553	50	provider	provider	NOUN
ftr-380	1553	51	.	.	PUNCT
ftr-380	1554	1	in	in	ADP
ftr-380	1554	2	other	other	ADJ
ftr-380	1554	3	circumstances	circumstance	NOUN
ftr-380	1554	4	,	,	PUNCT
ftr-380	1554	5	the	the	DET
ftr-380	1554	6	partnership	partnership	NOUN
ftr-380	1554	7	will	will	AUX
ftr-380	1554	8	not	not	PART
ftr-380	1554	9	have	have	VERB
ftr-380	1554	10	enough	enough	ADJ
ftr-380	1554	11	deductions	deduction	NOUN
ftr-380	1554	12	and	and	CCONJ
ftr-380	1554	13	loss	loss	NOUN
ftr-380	1554	14	to	to	PART
ftr-380	1554	15	fully	fully	ADV
ftr-380	1554	16	offset	offset	VERB
ftr-380	1554	17	prior	prior	ADJ
ftr-380	1554	18	allocations	allocation	NOUN
ftr-380	1554	19	of	of	ADP
ftr-380	1554	20	income	income	NOUN
ftr-380	1554	21	to	to	ADP
ftr-380	1554	22	the	the	DET
ftr-380	1554	23	forfeiting	forfeit	VERB
ftr-380	1554	24	service	service	NOUN
ftr-380	1554	25	provider	provider	NOUN
ftr-380	1554	26	.	.	PUNCT
ftr-380	1555	1	it	it	PRON
ftr-380	1555	2	appears	appear	VERB
ftr-380	1555	3	that	that	SCONJ
ftr-380	1555	4	,	,	PUNCT
ftr-380	1555	5	in	in	ADP
ftr-380	1555	6	such	such	DET
ftr-380	1555	7	a	a	DET
ftr-380	1555	8	case	case	NOUN
ftr-380	1555	9	,	,	PUNCT
ftr-380	1555	10	section	section	NOUN
ftr-380	1555	11	83(b)(1	83(b)(1	NUM
ftr-380	1555	12	)	)	PUNCT
ftr-380	1555	13	may	may	AUX
ftr-380	1555	14	prohibit	prohibit	VERB
ftr-380	1555	15	the	the	DET
ftr-380	1555	16	service	service	NOUN
ftr-380	1555	17	provider	provider	NOUN
ftr-380	1555	18	from	from	ADP
ftr-380	1555	19	claiming	claim	VERB
ftr-380	1555	20	a	a	DET
ftr-380	1555	21	loss	loss	NOUN
ftr-380	1555	22	with	with	ADP
ftr-380	1555	23	respect	respect	NOUN
ftr-380	1555	24	to	to	ADP
ftr-380	1555	25	partnership	partnership	NOUN
ftr-380	1555	26	2006	2006	NUM
ftr-380	1555	27	]	]	PUNCT
ftr-380	1556	1	florida	florida	PROPN
ftr-380	1556	2	tax	tax	PROPN
ftr-380	1556	3	review	review	NOUN
ftr-380	1556	4	income	income	NOUN
ftr-380	1556	5	that	that	PRON
ftr-380	1556	6	was	be	AUX
ftr-380	1556	7	previously	previously	ADV
ftr-380	1556	8	allocated	allocate	VERB
ftr-380	1556	9	to	to	ADP
ftr-380	1556	10	the	the	DET
ftr-380	1556	11	service	service	NOUN
ftr-380	1556	12	provider	provider	NOUN
ftr-380	1556	13	.	.	PUNCT
ftr-380	1557	1	however	however	ADV
ftr-380	1557	2	,	,	PUNCT
ftr-380	1557	3	a	a	DET
ftr-380	1557	4	forfeiting	forfeit	VERB
ftr-380	1557	5	partner	partner	NOUN
ftr-380	1557	6	is	be	AUX
ftr-380	1557	7	entitled	entitle	VERB
ftr-380	1557	8	to	to	ADP
ftr-380	1557	9	a	a	DET
ftr-380	1557	10	loss	loss	NOUN
ftr-380	1557	11	for	for	ADP
ftr-380	1557	12	any	any	DET
ftr-380	1557	13	basis	basis	NOUN
ftr-380	1557	14	in	in	ADP
ftr-380	1557	15	a	a	DET
ftr-380	1557	16	partnership	partnership	NOUN
ftr-380	1557	17	that	that	PRON
ftr-380	1557	18	is	be	AUX
ftr-380	1557	19	attributable	attributable	ADJ
ftr-380	1557	20	to	to	ADP
ftr-380	1557	21	contributions	contribution	NOUN
ftr-380	1557	22	of	of	ADP
ftr-380	1557	23	money	money	NOUN
ftr-380	1557	24	or	or	CCONJ
ftr-380	1557	25	property	property	NOUN
ftr-380	1557	26	to	to	ADP
ftr-380	1557	27	the	the	DET
ftr-380	1557	28	partnership	partnership	NOUN
ftr-380	1557	29	(	(	PUNCT
ftr-380	1557	30	including	include	VERB
ftr-380	1557	31	amounts	amount	NOUN
ftr-380	1557	32	paid	pay	VERB
ftr-380	1557	33	for	for	ADP
ftr-380	1557	34	the	the	DET
ftr-380	1557	35	interest	interest	NOUN
ftr-380	1557	36	)	)	PUNCT
ftr-380	1557	37	remaining	remain	VERB
ftr-380	1557	38	after	after	SCONJ
ftr-380	1557	39	the	the	DET
ftr-380	1557	40	forfeiture	forfeiture	NOUN
ftr-380	1557	41	allocations	allocation	NOUN
ftr-380	1557	42	have	have	AUX
ftr-380	1557	43	been	be	AUX
ftr-380	1557	44	made	make	VERB
ftr-380	1557	45	.	.	PUNCT
ftr-380	1558	1	see	see	VERB
ftr-380	1558	2	[	[	X
ftr-380	1558	3	treas	treas	X
ftr-380	1558	4	.	.	PUNCT
ftr-380	1559	1	reg	reg	NOUN
ftr-380	1559	2	.	.	PUNCT
ftr-380	1560	1	§	§	NOUN
ftr-380	1560	2	]	]	X
ftr-380	1560	3	1.83	1.83	NUM
ftr-380	1560	4	-	-	PUNCT
ftr-380	1560	5	2(a	2(a	NUM
ftr-380	1560	6	)	)	PUNCT
ftr-380	1560	7	.	.	PUNCT
ftr-380	1561	1	a.	a.	NOUN
ftr-380	1561	2	procedures	procedure	NOUN
ftr-380	1561	3	to	to	PART
ftr-380	1561	4	be	be	AUX
ftr-380	1561	5	followed	follow	VERB
ftr-380	1561	6	in	in	ADP
ftr-380	1561	7	order	order	NOUN
ftr-380	1561	8	to	to	PART
ftr-380	1561	9	elect	elect	VERB
ftr-380	1561	10	safe	safe	ADJ
ftr-380	1561	11	harbor	harbor	NOUN
ftr-380	1561	12	treatment	treatment	NOUN
ftr-380	1561	13	.	.	PUNCT
ftr-380	1562	1	notice	notice	VERB
ftr-380	1562	2	2005	2005	NUM
ftr-380	1562	3	-	-	SYM
ftr-380	1562	4	43	43	NUM
ftr-380	1562	5	,	,	PUNCT
ftr-380	1562	6	2005	2005	NUM
ftr-380	1562	7	-	-	SYM
ftr-380	1562	8	24	24	NUM
ftr-380	1562	9	i.r.b	i.r.b	NOUN
ftr-380	1562	10	.	.	PUNCT
ftr-380	1563	1	1221	1221	NUM
ftr-380	1563	2	(	(	PUNCT
ftr-380	1563	3	5/20/05	5/20/05	NUM
ftr-380	1563	4	)	)	PUNCT
ftr-380	1563	5	.	.	PUNCT
ftr-380	1564	1	that	that	SCONJ
ftr-380	1564	2	the	the	DET
ftr-380	1564	3	notice	notice	NOUN
ftr-380	1564	4	contains	contain	VERB
ftr-380	1564	5	a	a	DET
ftr-380	1564	6	proposed	propose	VERB
ftr-380	1564	7	revenue	revenue	NOUN
ftr-380	1564	8	procedure	procedure	NOUN
ftr-380	1564	9	issued	issue	VERB
ftr-380	1564	10	concurrently	concurrently	ADV
ftr-380	1564	11	with	with	ADP
ftr-380	1564	12	these	these	DET
ftr-380	1564	13	proposed	propose	VERB
ftr-380	1564	14	regulations	regulation	NOUN
ftr-380	1564	15	would	would	AUX
ftr-380	1564	16	allow	allow	VERB
ftr-380	1564	17	a	a	DET
ftr-380	1564	18	partnership	partnership	NOUN
ftr-380	1564	19	,	,	PUNCT
ftr-380	1564	20	all	all	PRON
ftr-380	1564	21	of	of	ADP
ftr-380	1564	22	its	its	PRON
ftr-380	1564	23	partners	partner	NOUN
ftr-380	1564	24	,	,	PUNCT
ftr-380	1564	25	and	and	CCONJ
ftr-380	1564	26	the	the	DET
ftr-380	1564	27	service	service	NOUN
ftr-380	1564	28	provider	provider	NOUN
ftr-380	1564	29	to	to	PART
ftr-380	1564	30	elect	elect	VERB
ftr-380	1564	31	to	to	PART
ftr-380	1564	32	treat	treat	VERB
ftr-380	1564	33	the	the	DET
ftr-380	1564	34	fair	fair	ADJ
ftr-380	1564	35	market	market	NOUN
ftr-380	1564	36	value	value	NOUN
ftr-380	1564	37	of	of	ADP
ftr-380	1564	38	a	a	DET
ftr-380	1564	39	partnership	partnership	NOUN
ftr-380	1564	40	interest	interest	NOUN
ftr-380	1564	41	as	as	ADP
ftr-380	1564	42	equal	equal	ADJ
ftr-380	1564	43	to	to	ADP
ftr-380	1564	44	the	the	DET
ftr-380	1564	45	liquidation	liquidation	NOUN
ftr-380	1564	46	value	value	NOUN
ftr-380	1564	47	of	of	ADP
ftr-380	1564	48	that	that	DET
ftr-380	1564	49	interest	interest	NOUN
ftr-380	1564	50	.	.	PUNCT
ftr-380	1565	1	if	if	SCONJ
ftr-380	1565	2	such	such	DET
ftr-380	1565	3	an	an	DET
ftr-380	1565	4	election	election	NOUN
ftr-380	1565	5	is	be	AUX
ftr-380	1565	6	made	make	VERB
ftr-380	1565	7	,	,	PUNCT
ftr-380	1565	8	the	the	DET
ftr-380	1565	9	capital	capital	NOUN
ftr-380	1565	10	account	account	NOUN
ftr-380	1565	11	of	of	ADP
ftr-380	1565	12	a	a	DET
ftr-380	1565	13	service	service	NOUN
ftr-380	1565	14	provider	provider	NOUN
ftr-380	1565	15	receiving	receive	VERB
ftr-380	1565	16	a	a	DET
ftr-380	1565	17	partnership	partnership	NOUN
ftr-380	1565	18	interest	interest	NOUN
ftr-380	1565	19	in	in	ADP
ftr-380	1565	20	connection	connection	NOUN
ftr-380	1565	21	with	with	ADP
ftr-380	1565	22	the	the	DET
ftr-380	1565	23	performance	performance	NOUN
ftr-380	1565	24	of	of	ADP
ftr-380	1565	25	services	service	NOUN
ftr-380	1565	26	is	be	AUX
ftr-380	1565	27	increased	increase	VERB
ftr-380	1565	28	by	by	ADP
ftr-380	1565	29	the	the	DET
ftr-380	1565	30	liquidation	liquidation	NOUN
ftr-380	1565	31	value	value	NOUN
ftr-380	1565	32	of	of	ADP
ftr-380	1565	33	the	the	DET
ftr-380	1565	34	partnership	partnership	NOUN
ftr-380	1565	35	interest	interest	NOUN
ftr-380	1565	36	received	receive	VERB
ftr-380	1565	37	.	.	PUNCT
ftr-380	1566	1	the	the	DET
ftr-380	1566	2	notice	notice	NOUN
ftr-380	1566	3	provides	provide	VERB
ftr-380	1566	4	additional	additional	ADJ
ftr-380	1566	5	rules	rule	NOUN
ftr-380	1566	6	that	that	SCONJ
ftr-380	1566	7	partnerships	partnership	NOUN
ftr-380	1566	8	,	,	PUNCT
ftr-380	1566	9	partners	partner	NOUN
ftr-380	1566	10	,	,	PUNCT
ftr-380	1566	11	and	and	CCONJ
ftr-380	1566	12	persons	person	NOUN
ftr-380	1566	13	providing	provide	VERB
ftr-380	1566	14	services	service	NOUN
ftr-380	1566	15	to	to	ADP
ftr-380	1566	16	the	the	DET
ftr-380	1566	17	partnership	partnership	NOUN
ftr-380	1566	18	in	in	ADP
ftr-380	1566	19	exchange	exchange	NOUN
ftr-380	1566	20	for	for	ADP
ftr-380	1566	21	interests	interest	NOUN
ftr-380	1566	22	in	in	ADP
ftr-380	1566	23	that	that	DET
ftr-380	1566	24	partnership	partnership	NOUN
ftr-380	1566	25	would	would	AUX
ftr-380	1566	26	be	be	AUX
ftr-380	1566	27	required	require	VERB
ftr-380	1566	28	to	to	PART
ftr-380	1566	29	follow	follow	VERB
ftr-380	1566	30	when	when	SCONJ
ftr-380	1566	31	electing	elect	VERB
ftr-380	1566	32	under	under	ADP
ftr-380	1566	33	prop	prop	NOUN
ftr-380	1566	34	.	.	PUNCT
ftr-380	1567	1	reg	reg	NOUN
ftr-380	1567	2	.	.	PUNCT
ftr-380	1568	1	§	§	PROPN
ftr-380	1568	2	1.83	1.83	NUM
ftr-380	1568	3	-	-	PUNCT
ftr-380	1568	4	3(l	3(l	NUM
ftr-380	1568	5	)	)	PUNCT
ftr-380	1568	6	to	to	PART
ftr-380	1568	7	treat	treat	VERB
ftr-380	1568	8	the	the	DET
ftr-380	1568	9	fair	fair	ADJ
ftr-380	1568	10	market	market	NOUN
ftr-380	1568	11	value	value	NOUN
ftr-380	1568	12	of	of	ADP
ftr-380	1568	13	those	those	DET
ftr-380	1568	14	interests	interest	NOUN
ftr-380	1568	15	as	as	ADP
ftr-380	1568	16	being	be	AUX
ftr-380	1568	17	equal	equal	ADJ
ftr-380	1568	18	to	to	ADP
ftr-380	1568	19	the	the	DET
ftr-380	1568	20	liquidation	liquidation	NOUN
ftr-380	1568	21	value	value	NOUN
ftr-380	1568	22	of	of	ADP
ftr-380	1568	23	those	those	DET
ftr-380	1568	24	interests	interest	NOUN
ftr-380	1568	25	.	.	PUNCT
ftr-380	1569	1	for	for	ADP
ftr-380	1569	2	this	this	DET
ftr-380	1569	3	purpose	purpose	NOUN
ftr-380	1569	4	,	,	PUNCT
ftr-380	1569	5	the	the	DET
ftr-380	1569	6	liquidation	liquidation	NOUN
ftr-380	1569	7	value	value	NOUN
ftr-380	1569	8	of	of	ADP
ftr-380	1569	9	a	a	DET
ftr-380	1569	10	partnership	partnership	NOUN
ftr-380	1569	11	interest	interest	NOUN
ftr-380	1569	12	is	be	AUX
ftr-380	1569	13	the	the	DET
ftr-380	1569	14	amount	amount	NOUN
ftr-380	1569	15	of	of	ADP
ftr-380	1569	16	cash	cash	NOUN
ftr-380	1569	17	that	that	PRON
ftr-380	1569	18	the	the	DET
ftr-380	1569	19	holder	holder	NOUN
ftr-380	1569	20	of	of	ADP
ftr-380	1569	21	that	that	DET
ftr-380	1569	22	interest	interest	NOUN
ftr-380	1569	23	would	would	AUX
ftr-380	1569	24	receive	receive	VERB
ftr-380	1569	25	with	with	ADP
ftr-380	1569	26	respect	respect	NOUN
ftr-380	1569	27	to	to	ADP
ftr-380	1569	28	the	the	DET
ftr-380	1569	29	interest	interest	NOUN
ftr-380	1569	30	if	if	SCONJ
ftr-380	1569	31	,	,	PUNCT
ftr-380	1569	32	immediately	immediately	ADV
ftr-380	1569	33	after	after	ADP
ftr-380	1569	34	the	the	DET
ftr-380	1569	35	transfer	transfer	NOUN
ftr-380	1569	36	of	of	ADP
ftr-380	1569	37	the	the	DET
ftr-380	1569	38	interest	interest	NOUN
ftr-380	1569	39	,	,	PUNCT
ftr-380	1569	40	the	the	DET
ftr-380	1569	41	partnership	partnership	NOUN
ftr-380	1569	42	sold	sell	VERB
ftr-380	1569	43	all	all	PRON
ftr-380	1569	44	of	of	ADP
ftr-380	1569	45	its	its	PRON
ftr-380	1569	46	assets	asset	NOUN
ftr-380	1569	47	(	(	PUNCT
ftr-380	1569	48	including	include	VERB
ftr-380	1569	49	goodwill	goodwill	NOUN
ftr-380	1569	50	,	,	PUNCT
ftr-380	1569	51	going	go	VERB
ftr-380	1569	52	concern	concern	NOUN
ftr-380	1569	53	value	value	NOUN
ftr-380	1569	54	,	,	PUNCT
ftr-380	1569	55	and	and	CCONJ
ftr-380	1569	56	any	any	DET
ftr-380	1569	57	other	other	ADJ
ftr-380	1569	58	intangibles	intangible	NOUN
ftr-380	1569	59	associated	associate	VERB
ftr-380	1569	60	with	with	ADP
ftr-380	1569	61	the	the	DET
ftr-380	1569	62	partnership	partnership	NOUN
ftr-380	1569	63	's	's	PART
ftr-380	1569	64	operations	operation	NOUN
ftr-380	1569	65	)	)	PUNCT
ftr-380	1569	66	for	for	ADP
ftr-380	1569	67	cash	cash	NOUN
ftr-380	1569	68	equal	equal	ADJ
ftr-380	1569	69	to	to	ADP
ftr-380	1569	70	the	the	DET
ftr-380	1569	71	fair	fair	ADJ
ftr-380	1569	72	market	market	NOUN
ftr-380	1569	73	value	value	NOUN
ftr-380	1569	74	of	of	ADP
ftr-380	1569	75	those	those	DET
ftr-380	1569	76	assets	asset	NOUN
ftr-380	1569	77	,	,	PUNCT
ftr-380	1569	78	and	and	CCONJ
ftr-380	1569	79	then	then	ADV
ftr-380	1569	80	liquidated	liquidate	VERB
ftr-380	1569	81	.	.	PUNCT
ftr-380	1570	1	*	*	PUNCT
ftr-380	1570	2	section	section	NOUN
ftr-380	1570	3	83	83	NUM
ftr-380	1570	4	generally	generally	ADV
ftr-380	1570	5	provides	provide	VERB
ftr-380	1570	6	that	that	SCONJ
ftr-380	1570	7	the	the	DET
ftr-380	1570	8	recipient	recipient	NOUN
ftr-380	1570	9	of	of	ADP
ftr-380	1570	10	property	property	NOUN
ftr-380	1570	11	transferred	transfer	VERB
ftr-380	1570	12	in	in	ADP
ftr-380	1570	13	connection	connection	NOUN
ftr-380	1570	14	with	with	ADP
ftr-380	1570	15	the	the	DET
ftr-380	1570	16	performance	performance	NOUN
ftr-380	1570	17	of	of	ADP
ftr-380	1570	18	services	service	NOUN
ftr-380	1570	19	recognizes	recognize	VERB
ftr-380	1570	20	income	income	NOUN
ftr-380	1570	21	equal	equal	ADJ
ftr-380	1570	22	to	to	ADP
ftr-380	1570	23	the	the	DET
ftr-380	1570	24	fair	fair	ADJ
ftr-380	1570	25	market	market	NOUN
ftr-380	1570	26	value	value	NOUN
ftr-380	1570	27	of	of	ADP
ftr-380	1570	28	the	the	DET
ftr-380	1570	29	property	property	NOUN
ftr-380	1570	30	,	,	PUNCT
ftr-380	1570	31	disregarding	disregard	VERB
ftr-380	1570	32	lapse	lapse	NOUN
ftr-380	1570	33	restrictions	restriction	NOUN
ftr-380	1570	34	.	.	PUNCT
ftr-380	1571	1	however	however	ADV
ftr-380	1571	2	,	,	PUNCT
ftr-380	1571	3	some	some	DET
ftr-380	1571	4	authorities	authority	NOUN
ftr-380	1571	5	have	have	AUX
ftr-380	1571	6	concluded	conclude	VERB
ftr-380	1571	7	that	that	SCONJ
ftr-380	1571	8	,	,	PUNCT
ftr-380	1571	9	under	under	ADP
ftr-380	1571	10	the	the	DET
ftr-380	1571	11	particular	particular	ADJ
ftr-380	1571	12	facts	fact	NOUN
ftr-380	1571	13	and	and	CCONJ
ftr-380	1571	14	circumstances	circumstance	NOUN
ftr-380	1571	15	of	of	ADP
ftr-380	1571	16	the	the	DET
ftr-380	1571	17	case	case	NOUN
ftr-380	1571	18	,	,	PUNCT
ftr-380	1571	19	a	a	DET
ftr-380	1571	20	partnership	partnership	NOUN
ftr-380	1571	21	profits	profit	NOUN
ftr-380	1571	22	interest	interest	NOUN
ftr-380	1571	23	had	have	VERB
ftr-380	1571	24	only	only	ADV
ftr-380	1571	25	a	a	DET
ftr-380	1571	26	speculative	speculative	ADJ
ftr-380	1571	27	value	value	NOUN
ftr-380	1571	28	or	or	CCONJ
ftr-380	1571	29	that	that	SCONJ
ftr-380	1571	30	the	the	DET
ftr-380	1571	31	fair	fair	ADJ
ftr-380	1571	32	market	market	NOUN
ftr-380	1571	33	value	value	NOUN
ftr-380	1571	34	of	of	ADP
ftr-380	1571	35	a	a	DET
ftr-380	1571	36	partnership	partnership	NOUN
ftr-380	1571	37	interest	interest	NOUN
ftr-380	1571	38	should	should	AUX
ftr-380	1571	39	be	be	AUX
ftr-380	1571	40	determined	determine	VERB
ftr-380	1571	41	by	by	ADP
ftr-380	1571	42	reference	reference	NOUN
ftr-380	1571	43	to	to	ADP
ftr-380	1571	44	the	the	DET
ftr-380	1571	45	liquidation	liquidation	NOUN
ftr-380	1571	46	value	value	NOUN
ftr-380	1571	47	of	of	ADP
ftr-380	1571	48	that	that	DET
ftr-380	1571	49	interest	interest	NOUN
ftr-380	1571	50	.	.	PUNCT
ftr-380	1572	1	see	see	VERB
ftr-380	1572	2	reg	reg	NOUN
ftr-380	1572	3	.	.	PUNCT
ftr-380	1573	1	§	§	PROPN
ftr-380	1573	2	1.704	1.704	NUM
ftr-380	1573	3	-	-	NUM
ftr-380	1573	4	1(e)(1)(v	1(e)(1)(v	NUM
ftr-380	1573	5	)	)	PUNCT
ftr-380	1573	6	;	;	PUNCT
ftr-380	1573	7	campbell	campbell	PROPN
ftr-380	1573	8	v.	v.	PROPN
ftr-380	1573	9	commissioner	commissioner	PROPN
ftr-380	1573	10	,	,	PUNCT
ftr-380	1573	11	943	943	NUM
ftr-380	1573	12	f.2d	f.2d	SYM
ftr-380	1573	13	815	815	NUM
ftr-380	1573	14	(	(	PUNCT
ftr-380	1573	15	8th	8th	ADJ
ftr-380	1573	16	cir	cir	NOUN
ftr-380	1573	17	.	.	PROPN
ftr-380	1573	18	1991	1991	NUM
ftr-380	1573	19	)	)	PUNCT
ftr-380	1573	20	;	;	PUNCT
ftr-380	1573	21	st	st	PROPN
ftr-380	1573	22	.	.	PROPN
ftr-380	1573	23	john	john	PROPN
ftr-380	1573	24	v.	v.	PROPN
ftr-380	1573	25	united	united	PROPN
ftr-380	1573	26	states	states	PROPN
ftr-380	1573	27	,	,	PUNCT
ftr-380	1573	28	84	84	NUM
ftr-380	1573	29	-	-	SYM
ftr-380	1573	30	1	1	NUM
ftr-380	1573	31	u.s.t.c	u.s.t.c	PROPN
ftr-380	1573	32	.	.	PROPN
ftr-380	1573	33	9158	9158	NUM
ftr-380	1573	34	(	(	PUNCT
ftr-380	1573	35	c.d	c.d	PROPN
ftr-380	1573	36	.	.	PROPN
ftr-380	1573	37	i11	i11	NOUN
ftr-380	1573	38	.	.	PUNCT
ftr-380	1573	39	1983	1983	NUM
ftr-380	1573	40	)	)	PUNCT
ftr-380	1573	41	.	.	PUNCT
ftr-380	1574	1	but	but	CCONJ
ftr-380	1574	2	see	see	VERB
ftr-380	1574	3	diamond	diamond	PROPN
ftr-380	1574	4	v.	v.	ADP
ftr-380	1574	5	commissioner	commissioner	NOUN
ftr-380	1574	6	,	,	PUNCT
ftr-380	1574	7	492	492	NUM
ftr-380	1574	8	f.2d	f.2d	NOUN
ftr-380	1574	9	286	286	NUM
ftr-380	1574	10	(	(	PUNCT
ftr-380	1574	11	7th	7th	ADJ
ftr-380	1574	12	cir	cir	NOUN
ftr-380	1574	13	.	.	PROPN
ftr-380	1574	14	1974	1974	NUM
ftr-380	1574	15	)	)	PUNCT
ftr-380	1574	16	(	(	PUNCT
ftr-380	1574	17	holding	hold	VERB
ftr-380	1574	18	under	under	ADP
ftr-380	1574	19	presection	presection	NOUN
ftr-380	1574	20	83	83	NUM
ftr-380	1574	21	law	law	NOUN
ftr-380	1574	22	that	that	PRON
ftr-380	1574	23	the	the	DET
ftr-380	1574	24	receipt	receipt	NOUN
ftr-380	1574	25	of	of	ADP
ftr-380	1574	26	a	a	DET
ftr-380	1574	27	profits	profit	NOUN
ftr-380	1574	28	interest	interest	NOUN
ftr-380	1574	29	with	with	ADP
ftr-380	1574	30	a	a	DET
ftr-380	1574	31	determinable	determinable	ADJ
ftr-380	1574	32	value	value	NOUN
ftr-380	1574	33	at	at	ADP
ftr-380	1574	34	the	the	DET
ftr-380	1574	35	time	time	NOUN
ftr-380	1574	36	of	of	ADP
ftr-380	1574	37	receipt	receipt	NOUN
ftr-380	1574	38	resulted	result	VERB
ftr-380	1574	39	in	in	ADP
ftr-380	1574	40	immediate	immediate	ADJ
ftr-380	1574	41	taxation	taxation	NOUN
ftr-380	1574	42	)	)	PUNCT
ftr-380	1574	43	;	;	PUNCT
ftr-380	1574	44	campbell	campbell	PROPN
ftr-380	1574	45	v.	v.	PROPN
ftr-380	1574	46	commissioner	commissioner	PROPN
ftr-380	1574	47	,	,	PUNCT
ftr-380	1574	48	t.c	t.c	PROPN
ftr-380	1574	49	.	.	PROPN
ftr-380	1574	50	memo	memo	NOUN
ftr-380	1574	51	1990	1990	NUM
ftr-380	1574	52	-	-	SYM
ftr-380	1574	53	162	162	NUM
ftr-380	1574	54	(	(	PUNCT
ftr-380	1574	55	1990	1990	NUM
ftr-380	1574	56	)	)	PUNCT
ftr-380	1574	57	,	,	PUNCT
ftr-380	1574	58	affd	affd	VERB
ftr-380	1574	59	in	in	ADP
ftr-380	1574	60	part	part	NOUN
ftr-380	1574	61	and	and	CCONJ
ftr-380	1574	62	rev'd	rev'd	ADJ
ftr-380	1574	63	in	in	ADP
ftr-380	1574	64	part	part	NOUN
ftr-380	1574	65	,	,	PUNCT
ftr-380	1574	66	943	943	NUM
ftr-380	1574	67	f.2d	f.2d	SYM
ftr-380	1574	68	815	815	NUM
ftr-380	1574	69	(	(	PUNCT
ftr-380	1574	70	8th	8th	ADJ
ftr-380	1574	71	cir	cir	NOUN
ftr-380	1574	72	.	.	PROPN
ftr-380	1574	73	1991	1991	NUM
ftr-380	1574	74	)	)	PUNCT
ftr-380	1574	75	.	.	PUNCT
ftr-380	1575	1	*	*	PUNCT
ftr-380	1575	2	the	the	DET
ftr-380	1575	3	proposed	propose	VERB
ftr-380	1575	4	revenue	revenue	NOUN
ftr-380	1575	5	procedure	procedure	NOUN
ftr-380	1575	6	provides	provide	VERB
ftr-380	1575	7	that	that	SCONJ
ftr-380	1575	8	when	when	SCONJ
ftr-380	1575	9	the	the	DET
ftr-380	1575	10	regulations	regulation	NOUN
ftr-380	1575	11	are	be	AUX
ftr-380	1575	12	finalized	finalize	VERB
ftr-380	1575	13	,	,	PUNCT
ftr-380	1575	14	rev	rev	PROPN
ftr-380	1575	15	.	.	PROPN
ftr-380	1575	16	proc	proc	PROPN
ftr-380	1575	17	.	.	PUNCT
ftr-380	1576	1	93	93	NUM
ftr-380	1576	2	-	-	SYM
ftr-380	1576	3	27	27	NUM
ftr-380	1576	4	and	and	CCONJ
ftr-380	1576	5	rev	rev	PROPN
ftr-380	1576	6	.	.	PROPN
ftr-380	1576	7	proc	proc	PROPN
ftr-380	1576	8	.	.	PUNCT
ftr-380	1577	1	2001	2001	NUM
ftr-380	1577	2	-	-	SYM
ftr-380	1577	3	43	43	NUM
ftr-380	1577	4	,	,	PUNCT
ftr-380	1577	5	will	will	AUX
ftr-380	1577	6	be	be	AUX
ftr-380	1577	7	revoked	revoke	VERB
ftr-380	1577	8	.	.	PUNCT
ftr-380	1578	1	[	[	X
ftr-380	1578	2	vol	vol	NOUN
ftr-380	1578	3	.	.	PUNCT
ftr-380	1578	4	8	8	NUM
ftr-380	1578	5	:	:	PUNCT
ftr-380	1578	6	si	si	PROPN
ftr-380	1578	7	recent	recent	ADJ
ftr-380	1578	8	developments	development	NOUN
ftr-380	1578	9	in	in	ADP
ftr-380	1578	10	federal	federal	ADJ
ftr-380	1578	11	income	income	NOUN
ftr-380	1578	12	taxation	taxation	NOUN
ftr-380	1578	13	*	*	PUNCT
ftr-380	1578	14	note	note	NOUN
ftr-380	1578	15	:	:	PUNCT
ftr-380	1578	16	practitioners	practitioner	NOUN
ftr-380	1578	17	should	should	AUX
ftr-380	1578	18	consider	consider	VERB
ftr-380	1578	19	inclusion	inclusion	NOUN
ftr-380	1578	20	of	of	ADP
ftr-380	1578	21	provisions	provision	NOUN
ftr-380	1578	22	in	in	ADP
ftr-380	1578	23	partnership	partnership	NOUN
ftr-380	1578	24	agreements	agreement	NOUN
ftr-380	1578	25	that	that	PRON
ftr-380	1578	26	require	require	VERB
ftr-380	1578	27	all	all	DET
ftr-380	1578	28	partners	partner	NOUN
ftr-380	1578	29	to	to	PART
ftr-380	1578	30	consent	consent	VERB
ftr-380	1578	31	to	to	ADP
ftr-380	1578	32	safe	safe	ADJ
ftr-380	1578	33	harbor	harbor	NOUN
ftr-380	1578	34	treatment	treatment	NOUN
ftr-380	1578	35	of	of	ADP
ftr-380	1578	36	partnership	partnership	NOUN
ftr-380	1578	37	interests	interest	NOUN
ftr-380	1578	38	granted	grant	VERB
ftr-380	1578	39	for	for	ADP
ftr-380	1578	40	services	service	NOUN
ftr-380	1578	41	.	.	PUNCT
ftr-380	1579	1	d.	d.	PROPN
ftr-380	1579	2	sales	sale	NOUN
ftr-380	1579	3	of	of	ADP
ftr-380	1579	4	partnership	partnership	NOUN
ftr-380	1579	5	interests	interest	NOUN
ftr-380	1579	6	,	,	PUNCT
ftr-380	1579	7	liquidations	liquidation	NOUN
ftr-380	1579	8	and	and	CCONJ
ftr-380	1579	9	mergers	merger	NOUN
ftr-380	1579	10	1	1	NUM
ftr-380	1579	11	.	.	PUNCT
ftr-380	1579	12	effect	effect	NOUN
ftr-380	1579	13	of	of	ADP
ftr-380	1579	14	partnership	partnership	NOUN
ftr-380	1579	15	mergers	merger	NOUN
ftr-380	1579	16	on	on	ADP
ftr-380	1579	17	gain	gain	NOUN
ftr-380	1579	18	recognition	recognition	NOUN
ftr-380	1579	19	under	under	ADP
ftr-380	1579	20	§	§	PROPN
ftr-380	1579	21	§	§	PROPN
ftr-380	1579	22	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-380	1579	23	)	)	PUNCT
ftr-380	1579	24	and	and	CCONJ
ftr-380	1579	25	737(b	737(b	PROPN
ftr-380	1579	26	)	)	PUNCT
ftr-380	1579	27	.	.	PUNCT
ftr-380	1580	1	rev	rev	PROPN
ftr-380	1580	2	.	.	PUNCT
ftr-380	1580	3	rul	rul	PROPN
ftr-380	1580	4	.	.	PUNCT
ftr-380	1581	1	2004	2004	NUM
ftr-380	1581	2	-	-	SYM
ftr-380	1581	3	43	43	NUM
ftr-380	1581	4	,	,	PUNCT
ftr-380	1581	5	2004	2004	NUM
ftr-380	1581	6	-	-	SYM
ftr-380	1581	7	18	18	NUM
ftr-380	1581	8	i.r.b	i.r.b	NOUN
ftr-380	1581	9	.	.	PUNCT
ftr-380	1582	1	842	842	NUM
ftr-380	1582	2	(	(	PUNCT
ftr-380	1582	3	4/12/04	4/12/04	NUM
ftr-380	1582	4	)	)	PUNCT
ftr-380	1582	5	.	.	PUNCT
ftr-380	1583	1	this	this	DET
ftr-380	1583	2	ruling	ruling	NOUN
ftr-380	1583	3	deals	deal	NOUN
ftr-380	1583	4	with	with	ADP
ftr-380	1583	5	the	the	DET
ftr-380	1583	6	application	application	NOUN
ftr-380	1583	7	of	of	ADP
ftr-380	1583	8	§	§	PROPN
ftr-380	1583	9	§	§	PROPN
ftr-380	1583	10	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-380	1583	11	)	)	PUNCT
ftr-380	1583	12	and	and	CCONJ
ftr-380	1583	13	737(b	737(b	NOUN
ftr-380	1583	14	)	)	PUNCT
ftr-380	1583	15	in	in	ADP
ftr-380	1583	16	partnership	partnership	NOUN
ftr-380	1583	17	mergers	merger	NOUN
ftr-380	1583	18	.	.	PUNCT
ftr-380	1584	1	the	the	DET
ftr-380	1584	2	ruling	ruling	NOUN
ftr-380	1584	3	holds	hold	VERB
ftr-380	1584	4	that	that	SCONJ
ftr-380	1584	5	§	§	PROPN
ftr-380	1584	6	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-380	1584	7	)	)	PUNCT
ftr-380	1584	8	applies	apply	VERB
ftr-380	1584	9	to	to	ADP
ftr-380	1584	10	newly	newly	ADV
ftr-380	1584	11	created	create	VERB
ftr-380	1584	12	§	§	PROPN
ftr-380	1584	13	704(c	704(c	PROPN
ftr-380	1584	14	)	)	PUNCT
ftr-380	1584	15	gain	gain	NOUN
ftr-380	1584	16	or	or	CCONJ
ftr-380	1584	17	loss	loss	NOUN
ftr-380	1584	18	in	in	ADP
ftr-380	1584	19	property	property	NOUN
ftr-380	1584	20	contributed	contribute	VERB
ftr-380	1584	21	by	by	ADP
ftr-380	1584	22	the	the	DET
ftr-380	1584	23	transferor	transferor	NOUN
ftr-380	1584	24	partnership	partnership	NOUN
ftr-380	1584	25	to	to	ADP
ftr-380	1584	26	the	the	DET
ftr-380	1584	27	continuing	continue	VERB
ftr-380	1584	28	partnership	partnership	NOUN
ftr-380	1584	29	in	in	ADP
ftr-380	1584	30	an	an	DET
ftr-380	1584	31	assets	asset	NOUN
ftr-380	1584	32	-	-	PUNCT
ftr-380	1584	33	over	over	ADP
ftr-380	1584	34	partnership	partnership	NOUN
ftr-380	1584	35	merger	merger	NOUN
ftr-380	1584	36	,	,	PUNCT
ftr-380	1584	37	but	but	CCONJ
ftr-380	1584	38	does	do	AUX
ftr-380	1584	39	not	not	PART
ftr-380	1584	40	apply	apply	VERB
ftr-380	1584	41	to	to	ADP
ftr-380	1584	42	newly	newly	ADV
ftr-380	1584	43	created	create	VERB
ftr-380	1584	44	reverse	reverse	NOUN
ftr-380	1584	45	§	§	PROPN
ftr-380	1584	46	704(c	704(c	PROPN
ftr-380	1584	47	)	)	PUNCT
ftr-380	1584	48	gain	gain	NOUN
ftr-380	1584	49	or	or	CCONJ
ftr-380	1584	50	loss	loss	NOUN
ftr-380	1584	51	resulting	result	VERB
ftr-380	1584	52	from	from	ADP
ftr-380	1584	53	a	a	DET
ftr-380	1584	54	revaluation	revaluation	NOUN
ftr-380	1584	55	of	of	ADP
ftr-380	1584	56	property	property	NOUN
ftr-380	1584	57	in	in	ADP
ftr-380	1584	58	the	the	DET
ftr-380	1584	59	continuing	continue	VERB
ftr-380	1584	60	partnership	partnership	NOUN
ftr-380	1584	61	.	.	PUNCT
ftr-380	1585	1	similarly	similarly	ADV
ftr-380	1585	2	,	,	PUNCT
ftr-380	1585	3	for	for	ADP
ftr-380	1585	4	purposes	purpose	NOUN
ftr-380	1585	5	of	of	ADP
ftr-380	1585	6	§	§	PROPN
ftr-380	1585	7	737(b	737(b	PROPN
ftr-380	1585	8	)	)	PUNCT
ftr-380	1585	9	,	,	PUNCT
ftr-380	1585	10	net	net	ADJ
ftr-380	1585	11	precontribution	precontribution	NOUN
ftr-380	1585	12	gain	gain	NOUN
ftr-380	1585	13	includes	include	VERB
ftr-380	1585	14	newly	newly	ADV
ftr-380	1585	15	created	create	VERB
ftr-380	1585	16	§	§	PROPN
ftr-380	1585	17	704(c	704(c	PROPN
ftr-380	1585	18	)	)	PUNCT
ftr-380	1585	19	gain	gain	NOUN
ftr-380	1585	20	or	or	CCONJ
ftr-380	1585	21	loss	loss	NOUN
ftr-380	1585	22	in	in	ADP
ftr-380	1585	23	property	property	NOUN
ftr-380	1585	24	contributed	contribute	VERB
ftr-380	1585	25	by	by	ADP
ftr-380	1585	26	the	the	DET
ftr-380	1585	27	transferor	transferor	NOUN
ftr-380	1585	28	partnership	partnership	NOUN
ftr-380	1585	29	to	to	ADP
ftr-380	1585	30	the	the	DET
ftr-380	1585	31	continuing	continue	VERB
ftr-380	1585	32	partnership	partnership	NOUN
ftr-380	1585	33	in	in	ADP
ftr-380	1585	34	an	an	DET
ftr-380	1585	35	assets	asset	NOUN
ftr-380	1585	36	-	-	PUNCT
ftr-380	1585	37	over	over	ADP
ftr-380	1585	38	partnership	partnership	NOUN
ftr-380	1585	39	merger	merger	NOUN
ftr-380	1585	40	,	,	PUNCT
ftr-380	1585	41	but	but	CCONJ
ftr-380	1585	42	does	do	AUX
ftr-380	1585	43	not	not	PART
ftr-380	1585	44	include	include	VERB
ftr-380	1585	45	newly	newly	ADV
ftr-380	1585	46	created	create	VERB
ftr-380	1585	47	reverse	reverse	NOUN
ftr-380	1585	48	§	§	PROPN
ftr-380	1585	49	704(c	704(c	PROPN
ftr-380	1585	50	)	)	PUNCT
ftr-380	1585	51	gain	gain	NOUN
ftr-380	1585	52	or	or	CCONJ
ftr-380	1585	53	loss	loss	NOUN
ftr-380	1585	54	resulting	result	VERB
ftr-380	1585	55	from	from	ADP
ftr-380	1585	56	a	a	DET
ftr-380	1585	57	revaluation	revaluation	NOUN
ftr-380	1585	58	of	of	ADP
ftr-380	1585	59	property	property	NOUN
ftr-380	1585	60	in	in	ADP
ftr-380	1585	61	the	the	DET
ftr-380	1585	62	continuing	continue	VERB
ftr-380	1585	63	partnership	partnership	NOUN
ftr-380	1585	64	.	.	PUNCT
ftr-380	1586	1	thus	thus	ADV
ftr-380	1586	2	,	,	PUNCT
ftr-380	1586	3	a	a	DET
ftr-380	1586	4	distribution	distribution	NOUN
ftr-380	1586	5	of	of	ADP
ftr-380	1586	6	property	property	NOUN
ftr-380	1586	7	previously	previously	ADV
ftr-380	1586	8	held	hold	VERB
ftr-380	1586	9	by	by	ADP
ftr-380	1586	10	the	the	DET
ftr-380	1586	11	disappearing	disappear	VERB
ftr-380	1586	12	partnership	partnership	NOUN
ftr-380	1586	13	will	will	AUX
ftr-380	1586	14	trigger	trigger	VERB
ftr-380	1586	15	gain	gain	VERB
ftr-380	1586	16	recognition	recognition	NOUN
ftr-380	1586	17	if	if	SCONJ
ftr-380	1586	18	the	the	DET
ftr-380	1586	19	distribution	distribution	NOUN
ftr-380	1586	20	occurs	occur	VERB
ftr-380	1586	21	within	within	ADP
ftr-380	1586	22	seven	seven	NUM
ftr-380	1586	23	years	year	NOUN
ftr-380	1586	24	after	after	ADP
ftr-380	1586	25	the	the	DET
ftr-380	1586	26	merger	merger	NOUN
ftr-380	1586	27	.	.	PUNCT
ftr-380	1587	1	a.	a.	PROPN
ftr-380	1587	2	rev	rev	PROPN
ftr-380	1587	3	.	.	PUNCT
ftr-380	1588	1	rul	rul	PROPN
ftr-380	1588	2	.	.	PUNCT
ftr-380	1588	3	200443	200443	NUM
ftr-380	1588	4	is	be	AUX
ftr-380	1588	5	revoked	revoke	VERB
ftr-380	1588	6	,	,	PUNCT
ftr-380	1588	7	and	and	CCONJ
ftr-380	1588	8	forthcoming	forthcoming	ADJ
ftr-380	1588	9	regulations	regulation	NOUN
ftr-380	1588	10	will	will	AUX
ftr-380	1588	11	be	be	AUX
ftr-380	1588	12	effective	effective	ADJ
ftr-380	1588	13	for	for	ADP
ftr-380	1588	14	distributions	distribution	NOUN
ftr-380	1588	15	after	after	ADP
ftr-380	1588	16	1/19/05	1/19/05	PROPN
ftr-380	1588	17	.	.	PUNCT
ftr-380	1589	1	rev	rev	PROPN
ftr-380	1589	2	.	.	PROPN
ftr-380	1589	3	rul	rul	PROPN
ftr-380	1589	4	.	.	PUNCT
ftr-380	1589	5	2005	2005	NUM
ftr-380	1589	6	-	-	SYM
ftr-380	1589	7	10	10	NUM
ftr-380	1589	8	,	,	PUNCT
ftr-380	1589	9	2005	2005	NUM
ftr-380	1589	10	-	-	SYM
ftr-380	1589	11	7	7	NUM
ftr-380	1589	12	i.r.b	i.r.b	NOUN
ftr-380	1589	13	.	.	PUNCT
ftr-380	1590	1	492	492	NUM
ftr-380	1590	2	(	(	PUNCT
ftr-380	1590	3	1/19/05	1/19/05	NUM
ftr-380	1590	4	)	)	PUNCT
ftr-380	1590	5	,	,	PUNCT
ftr-380	1591	1	revoking	revoke	VERB
ftr-380	1591	2	rev	rev	PROPN
ftr-380	1591	3	.	.	PUNCT
ftr-380	1591	4	rul	rul	PROPN
ftr-380	1591	5	.	.	PUNCT
ftr-380	1592	1	2004	2004	NUM
ftr-380	1592	2	-	-	SYM
ftr-380	1592	3	43	43	NUM
ftr-380	1592	4	,	,	PUNCT
ftr-380	1592	5	2004	2004	NUM
ftr-380	1592	6	-	-	SYM
ftr-380	1592	7	18	18	NUM
ftr-380	1592	8	i.r.b	i.r.b	NOUN
ftr-380	1592	9	.	.	PUNCT
ftr-380	1593	1	842	842	NUM
ftr-380	1593	2	.	.	PUNCT
ftr-380	1594	1	the	the	DET
ftr-380	1594	2	irs	irs	PROPN
ftr-380	1594	3	revoked	revoke	VERB
ftr-380	1594	4	rev	rev	PROPN
ftr-380	1594	5	.	.	PROPN
ftr-380	1594	6	rul	rul	PROPN
ftr-380	1594	7	.	.	PUNCT
ftr-380	1595	1	2004	2004	NUM
ftr-380	1595	2	-	-	SYM
ftr-380	1595	3	43	43	NUM
ftr-380	1596	1	and	and	CCONJ
ftr-380	1596	2	announced	announce	VERB
ftr-380	1596	3	that	that	SCONJ
ftr-380	1596	4	it	it	PRON
ftr-380	1596	5	intended	intend	VERB
ftr-380	1596	6	to	to	PART
ftr-380	1596	7	promulgate	promulgate	VERB
ftr-380	1596	8	regulations	regulation	NOUN
ftr-380	1596	9	implementing	implement	VERB
ftr-380	1596	10	the	the	DET
ftr-380	1596	11	principles	principle	NOUN
ftr-380	1596	12	of	of	ADP
ftr-380	1596	13	rev	rev	PROPN
ftr-380	1596	14	.	.	PROPN
ftr-380	1596	15	rul	rul	PROPN
ftr-380	1596	16	.	.	PUNCT
ftr-380	1597	1	2004	2004	NUM
ftr-380	1597	2	-	-	SYM
ftr-380	1597	3	43	43	NUM
ftr-380	1597	4	,	,	PUNCT
ftr-380	1597	5	which	which	PRON
ftr-380	1597	6	will	will	AUX
ftr-380	1597	7	be	be	AUX
ftr-380	1597	8	effective	effective	ADJ
ftr-380	1597	9	after	after	ADP
ftr-380	1597	10	january	january	PROPN
ftr-380	1597	11	19	19	NUM
ftr-380	1597	12	,	,	PUNCT
ftr-380	1597	13	2005	2005	NUM
ftr-380	1597	14	.	.	PUNCT
ftr-380	1598	1	e.	e.	PROPN
ftr-380	1598	2	inside	inside	ADJ
ftr-380	1598	3	basis	basis	NOUN
ftr-380	1598	4	adjustments	adjustment	NOUN
ftr-380	1598	5	there	there	PRON
ftr-380	1598	6	were	be	VERB
ftr-380	1598	7	no	no	DET
ftr-380	1598	8	significant	significant	ADJ
ftr-380	1598	9	developments	development	NOUN
ftr-380	1598	10	regarding	regard	VERB
ftr-380	1598	11	this	this	DET
ftr-380	1598	12	topic	topic	NOUN
ftr-380	1598	13	during	during	ADP
ftr-380	1598	14	2005	2005	NUM
ftr-380	1598	15	.	.	PUNCT
ftr-380	1599	1	f.	f.	PROPN
ftr-380	1599	2	partnership	partnership	PROPN
ftr-380	1599	3	audit	audit	PROPN
ftr-380	1599	4	rules	rule	VERB
ftr-380	1599	5	2	2	NUM
ftr-380	1599	6	.	.	PUNCT
ftr-380	1599	7	ad	ad	PROPN
ftr-380	1599	8	global	global	PROPN
ftr-380	1599	9	fund	fund	PROPN
ftr-380	1599	10	,	,	PUNCT
ftr-380	1599	11	llc	llc	PROPN
ftr-380	1599	12	v.	v.	PROPN
ftr-380	1599	13	united	united	PROPN
ftr-380	1599	14	states	states	PROPN
ftr-380	1599	15	,	,	PUNCT
ftr-380	1599	16	67	67	NUM
ftr-380	1599	17	fed	feed	VERB
ftr-380	1599	18	.	.	PUNCT
ftr-380	1600	1	cl	cl	NOUN
ftr-380	1600	2	.	.	PUNCT
ftr-380	1601	1	657	657	NUM
ftr-380	1601	2	(	(	PUNCT
ftr-380	1601	3	9/16/05	9/16/05	NUM
ftr-380	1601	4	)	)	PUNCT
ftr-380	1601	5	.	.	PUNCT
ftr-380	1602	1	section	section	NOUN
ftr-380	1602	2	6629(a	6629(a	PROPN
ftr-380	1602	3	)	)	PUNCT
ftr-380	1602	4	provides	provide	VERB
ftr-380	1602	5	an	an	DET
ftr-380	1602	6	extended	extended	ADJ
ftr-380	1602	7	statute	statute	NOUN
ftr-380	1602	8	of	of	ADP
ftr-380	1602	9	limitations	limitation	NOUN
ftr-380	1602	10	rather	rather	ADV
ftr-380	1602	11	than	than	ADP
ftr-380	1602	12	a	a	DET
ftr-380	1602	13	separate	separate	ADJ
ftr-380	1602	14	period	period	NOUN
ftr-380	1602	15	of	of	ADP
ftr-380	1602	16	limitations	limitation	NOUN
ftr-380	1602	17	;	;	PUNCT
ftr-380	1602	18	issuance	issuance	NOUN
ftr-380	1602	19	of	of	ADP
ftr-380	1602	20	final	final	ADJ
ftr-380	1602	21	partnership	partnership	NOUN
ftr-380	1602	22	administrative	administrative	ADJ
ftr-380	1602	23	adjustment	adjustment	NOUN
ftr-380	1602	24	(	(	PUNCT
ftr-380	1602	25	fpaa	fpaa	NOUN
ftr-380	1602	26	)	)	PUNCT
ftr-380	1602	27	suspends	suspend	VERB
ftr-380	1602	28	period	period	NOUN
ftr-380	1602	29	of	of	ADP
ftr-380	1602	30	limitations	limitation	NOUN
ftr-380	1602	31	under	under	ADP
ftr-380	1602	32	irc	irc	PROPN
ftr-380	1602	33	§	§	PROPN
ftr-380	1602	34	6501(a	6501(a	NOUN
ftr-380	1602	35	)	)	PUNCT
ftr-380	1602	36	)	)	PUNCT
ftr-380	1602	37	,	,	PUNCT
ftr-380	1602	38	motion	motion	NOUN
ftr-380	1602	39	to	to	PART
ftr-380	1602	40	certify	certify	VERB
ftr-380	1602	41	appeal	appeal	NOUN
ftr-380	1602	42	granted	grant	VERB
ftr-380	1602	43	,	,	PUNCT
ftr-380	1602	44	68	68	NUM
ftr-380	1602	45	fed	feed	VERB
ftr-380	1602	46	.	.	PUNCT
ftr-380	1603	1	cl	cl	NOUN
ftr-380	1603	2	.	.	PUNCT
ftr-380	1604	1	663	663	NUM
ftr-380	1604	2	(	(	PUNCT
ftr-380	1604	3	2005	2005	NUM
ftr-380	1604	4	)	)	PUNCT
ftr-380	1604	5	.	.	PUNCT
ftr-380	1605	1	2006	2006	NUM
ftr-380	1605	2	]	]	PUNCT
ftr-380	1605	3	florida	florida	PROPN
ftr-380	1605	4	tax	tax	PROPN
ftr-380	1605	5	review	review	PROPN
ftr-380	1605	6	g.	g.	PROPN
ftr-380	1605	7	miscellaneous	miscellaneous	NOUN
ftr-380	1605	8	there	there	PRON
ftr-380	1605	9	were	be	VERB
ftr-380	1605	10	no	no	DET
ftr-380	1605	11	significant	significant	ADJ
ftr-380	1605	12	developments	development	NOUN
ftr-380	1605	13	regarding	regard	VERB
ftr-380	1605	14	this	this	DET
ftr-380	1605	15	topic	topic	NOUN
ftr-380	1605	16	during	during	ADP
ftr-380	1605	17	2005	2005	NUM
ftr-380	1605	18	.	.	PUNCT
ftr-380	1606	1	viii	viii	PROPN
ftr-380	1606	2	.	.	PUNCT
ftr-380	1607	1	tax	tax	NOUN
ftr-380	1607	2	shelters	shelter	NOUN
ftr-380	1607	3	a.	a.	NOUN
ftr-380	1607	4	tax	tax	NOUN
ftr-380	1607	5	shelter	shelter	NOUN
ftr-380	1607	6	cases	case	NOUN
ftr-380	1607	7	1	1	NUM
ftr-380	1607	8	.	.	PUNCT
ftr-380	1607	9	significant	significant	ADJ
ftr-380	1607	10	government	government	NOUN
ftr-380	1607	11	victory	victory	NOUN
ftr-380	1607	12	in	in	ADP
ftr-380	1607	13	tax	tax	NOUN
ftr-380	1607	14	shelter	shelter	NOUN
ftr-380	1607	15	case	case	NOUN
ftr-380	1607	16	!	!	PUNCT
ftr-380	1608	1	partnership	partnership	NOUN
ftr-380	1608	2	's	's	PART
ftr-380	1608	3	in	in	ADP
ftr-380	1608	4	-	-	PUNCT
ftr-380	1608	5	house	house	NOUN
ftr-380	1608	6	tax	tax	NOUN
ftr-380	1608	7	counsel	counsel	NOUN
ftr-380	1608	8	should	should	AUX
ftr-380	1608	9	have	have	AUX
ftr-380	1608	10	taken	take	VERB
ftr-380	1608	11	nancy	nancy	PROPN
ftr-380	1608	12	reagan	reagan	PROPN
ftr-380	1608	13	's	's	PART
ftr-380	1608	14	advice	advice	NOUN
ftr-380	1608	15	when	when	SCONJ
ftr-380	1608	16	don	don	PROPN
ftr-380	1608	17	turlington	turlington	PROPN
ftr-380	1608	18	pitched	pitch	VERB
ftr-380	1608	19	him	he	PRON
ftr-380	1608	20	a	a	DET
ftr-380	1608	21	tax	tax	NOUN
ftr-380	1608	22	planning	planning	NOUN
ftr-380	1608	23	idea	idea	NOUN
ftr-380	1608	24	.	.	PUNCT
ftr-380	1609	1	long	long	ADJ
ftr-380	1609	2	term	term	NOUN
ftr-380	1609	3	capital	capital	NOUN
ftr-380	1609	4	holdings	holding	NOUN
ftr-380	1609	5	v.	v.	ADP
ftr-380	1609	6	united	united	PROPN
ftr-380	1609	7	states	states	PROPN
ftr-380	1609	8	,	,	PUNCT
ftr-380	1609	9	330	330	NUM
ftr-380	1609	10	f.	f.	PROPN
ftr-380	1609	11	supp	supp	PROPN
ftr-380	1609	12	.	.	PUNCT
ftr-380	1610	1	2d	2d	PROPN
ftr-380	1610	2	122	122	NUM
ftr-380	1610	3	,	,	PUNCT
ftr-380	1610	4	(	(	PUNCT
ftr-380	1610	5	d.	d.	PROPN
ftr-380	1610	6	conn	conn	PROPN
ftr-380	1610	7	.	.	PROPN
ftr-380	1610	8	8/27/04	8/27/04	NUM
ftr-380	1610	9	)	)	PUNCT
ftr-380	1610	10	.	.	PUNCT
ftr-380	1611	1	judge	judge	PROPN
ftr-380	1611	2	janet	janet	PROPN
ftr-380	1611	3	bond	bond	PROPN
ftr-380	1611	4	arterton	arterton	PROPN
ftr-380	1611	5	poured	pour	VERB
ftr-380	1611	6	out	out	ADP
ftr-380	1611	7	taxpayers	taxpayer	NOUN
ftr-380	1611	8	by	by	ADP
ftr-380	1611	9	holding	hold	VERB
ftr-380	1611	10	that	that	SCONJ
ftr-380	1611	11	the	the	DET
ftr-380	1611	12	tax	tax	NOUN
ftr-380	1611	13	shelter	shelter	NOUN
ftr-380	1611	14	transaction	transaction	NOUN
ftr-380	1611	15	[	[	X
ftr-380	1611	16	under	under	ADP
ftr-380	1611	17	which	which	PRON
ftr-380	1611	18	preferred	preferred	ADJ
ftr-380	1611	19	stock	stock	NOUN
ftr-380	1611	20	with	with	ADP
ftr-380	1611	21	an	an	DET
ftr-380	1611	22	inflated	inflated	ADJ
ftr-380	1611	23	basis	basis	NOUN
ftr-380	1611	24	was	be	AUX
ftr-380	1611	25	contributed	contribute	VERB
ftr-380	1611	26	to	to	ADP
ftr-380	1611	27	a	a	DET
ftr-380	1611	28	partnership	partnership	NOUN
ftr-380	1611	29	in	in	ADP
ftr-380	1611	30	a	a	DET
ftr-380	1611	31	carryover	carryover	NOUN
ftr-380	1611	32	basis	basis	NOUN
ftr-380	1611	33	transaction	transaction	NOUN
ftr-380	1611	34	]	]	PUNCT
ftr-380	1611	35	lacked	lack	VERB
ftr-380	1611	36	economic	economic	ADJ
ftr-380	1611	37	substance	substance	NOUN
ftr-380	1611	38	(	(	PUNCT
ftr-380	1611	39	or	or	CCONJ
ftr-380	1611	40	,	,	PUNCT
ftr-380	1611	41	in	in	ADP
ftr-380	1611	42	the	the	DET
ftr-380	1611	43	alternative	alternative	NOUN
ftr-380	1611	44	,	,	PUNCT
ftr-380	1611	45	that	that	SCONJ
ftr-380	1611	46	the	the	DET
ftr-380	1611	47	step	step	NOUN
ftr-380	1611	48	transaction	transaction	NOUN
ftr-380	1611	49	doctrine	doctrine	NOUN
ftr-380	1611	50	required	require	VERB
ftr-380	1611	51	that	that	SCONJ
ftr-380	1611	52	it	it	PRON
ftr-380	1611	53	be	be	AUX
ftr-380	1611	54	recast	recast	VERB
ftr-380	1611	55	into	into	ADP
ftr-380	1611	56	a	a	DET
ftr-380	1611	57	direct	direct	ADJ
ftr-380	1611	58	sale	sale	NOUN
ftr-380	1611	59	of	of	ADP
ftr-380	1611	60	preferred	preferred	ADJ
ftr-380	1611	61	stocks	stock	NOUN
ftr-380	1611	62	to	to	ADP
ftr-380	1611	63	taxpayers	taxpayer	NOUN
ftr-380	1611	64	with	with	ADP
ftr-380	1611	65	the	the	DET
ftr-380	1611	66	result	result	NOUN
ftr-380	1611	67	that	that	SCONJ
ftr-380	1611	68	the	the	DET
ftr-380	1611	69	basis	basis	NOUN
ftr-380	1611	70	was	be	AUX
ftr-380	1611	71	equal	equal	ADJ
ftr-380	1611	72	to	to	ADP
ftr-380	1611	73	the	the	DET
ftr-380	1611	74	amount	amount	NOUN
ftr-380	1611	75	they	they	PRON
ftr-380	1611	76	paid	pay	VERB
ftr-380	1611	77	)	)	PUNCT
ftr-380	1611	78	and	and	CCONJ
ftr-380	1611	79	by	by	ADP
ftr-380	1611	80	upholding	uphold	VERB
ftr-380	1611	81	the	the	DET
ftr-380	1611	82	imposition	imposition	NOUN
ftr-380	1611	83	of	of	ADP
ftr-380	1611	84	(	(	PUNCT
ftr-380	1611	85	in	in	ADP
ftr-380	1611	86	the	the	DET
ftr-380	1611	87	alternative	alternative	NOUN
ftr-380	1611	88	)	)	PUNCT
ftr-380	1611	89	both	both	CCONJ
ftr-380	1611	90	the	the	DET
ftr-380	1611	91	40	40	NUM
ftr-380	1611	92	percent	percent	NOUN
ftr-380	1611	93	gross	gross	ADJ
ftr-380	1611	94	valuation	valuation	NOUN
ftr-380	1611	95	misstatement	misstatement	NOUN
ftr-380	1611	96	and	and	CCONJ
ftr-380	1611	97	the	the	DET
ftr-380	1611	98	20	20	NUM
ftr-380	1611	99	percent	percent	NOUN
ftr-380	1611	100	substantial	substantial	ADJ
ftr-380	1611	101	understatement	understatement	NOUN
ftr-380	1611	102	penalties	penalty	NOUN
ftr-380	1611	103	.	.	PUNCT
ftr-380	1612	1	after	after	ADP
ftr-380	1612	2	that	that	DET
ftr-380	1612	3	introductory	introductory	ADJ
ftr-380	1612	4	statement	statement	NOUN
ftr-380	1612	5	,	,	PUNCT
ftr-380	1612	6	the	the	DET
ftr-380	1612	7	remainder	remainder	NOUN
ftr-380	1612	8	of	of	ADP
ftr-380	1612	9	the	the	DET
ftr-380	1612	10	198	198	NUM
ftr-380	1612	11	-	-	PUNCT
ftr-380	1612	12	page	page	NOUN
ftr-380	1612	13	opinion	opinion	NOUN
ftr-380	1612	14	was	be	AUX
ftr-380	1612	15	all	all	PRON
ftr-380	1612	16	downhill	downhill	ADV
ftr-380	1612	17	for	for	ADP
ftr-380	1612	18	taxpayers	taxpayer	NOUN
ftr-380	1612	19	and	and	CCONJ
ftr-380	1612	20	their	their	PRON
ftr-380	1612	21	lawyers	lawyer	NOUN
ftr-380	1612	22	.	.	PUNCT
ftr-380	1613	1	*	*	PUNCT
ftr-380	1613	2	the	the	DET
ftr-380	1613	3	inflated	inflated	ADJ
ftr-380	1613	4	basis	basis	NOUN
ftr-380	1613	5	was	be	AUX
ftr-380	1613	6	the	the	DET
ftr-380	1613	7	result	result	NOUN
ftr-380	1613	8	of	of	ADP
ftr-380	1613	9	several	several	ADJ
ftr-380	1613	10	cross	cross	ADJ
ftr-380	1613	11	-	-	ADJ
ftr-380	1613	12	border	border	ADJ
ftr-380	1613	13	lease	lease	NOUN
ftr-380	1613	14	-	-	PUNCT
ftr-380	1613	15	stripping	strip	VERB
ftr-380	1613	16	transactions	transaction	NOUN
ftr-380	1613	17	which	which	PRON
ftr-380	1613	18	left	leave	VERB
ftr-380	1613	19	a	a	DET
ftr-380	1613	20	foreign	foreign	ADJ
ftr-380	1613	21	entity	entity	NOUN
ftr-380	1613	22	holding	hold	VERB
ftr-380	1613	23	several	several	ADJ
ftr-380	1613	24	million	million	NUM
ftr-380	1613	25	dollars	dollar	NOUN
ftr-380	1613	26	worth	worth	ADJ
ftr-380	1613	27	of	of	ADP
ftr-380	1613	28	preferred	preferred	ADJ
ftr-380	1613	29	stocks	stock	NOUN
ftr-380	1613	30	at	at	ADP
ftr-380	1613	31	a	a	DET
ftr-380	1613	32	basis	basis	NOUN
ftr-380	1613	33	$	$	SYM
ftr-380	1613	34	385	385	NUM
ftr-380	1613	35	million	million	NUM
ftr-380	1613	36	greater	great	ADJ
ftr-380	1613	37	than	than	ADP
ftr-380	1613	38	value	value	NOUN
ftr-380	1613	39	.	.	PUNCT
ftr-380	1614	1	the	the	DET
ftr-380	1614	2	lease	lease	NOUN
ftr-380	1614	3	-	-	PUNCT
ftr-380	1614	4	stripping	strip	VERB
ftr-380	1614	5	transactions	transaction	NOUN
ftr-380	1614	6	were	be	AUX
ftr-380	1614	7	supported	support	VERB
ftr-380	1614	8	by	by	ADP
ftr-380	1614	9	"	"	PUNCT
ftr-380	1614	10	should	should	AUX
ftr-380	1614	11	"	"	PUNCT
ftr-380	1614	12	tax	tax	NOUN
ftr-380	1614	13	opinions	opinion	NOUN
ftr-380	1614	14	issued	issue	VERB
ftr-380	1614	15	by	by	ADP
ftr-380	1614	16	shearman	shearman	NOUN
ftr-380	1614	17	&	&	CCONJ
ftr-380	1614	18	sterling	sterling	NOUN
ftr-380	1614	19	when	when	SCONJ
ftr-380	1614	20	they	they	PRON
ftr-380	1614	21	were	be	AUX
ftr-380	1614	22	entered	enter	VERB
ftr-380	1614	23	into	into	ADP
ftr-380	1614	24	.	.	PUNCT
ftr-380	1615	1	*	*	PUNCT
ftr-380	1615	2	taxpayers	taxpayer	NOUN
ftr-380	1615	3	'	'	PART
ftr-380	1615	4	in	in	ADP
ftr-380	1615	5	-	-	PUNCT
ftr-380	1615	6	house	house	NOUN
ftr-380	1615	7	tax	tax	NOUN
ftr-380	1615	8	counsel	counsel	NOUN
ftr-380	1615	9	became	become	VERB
ftr-380	1615	10	interested	interested	ADJ
ftr-380	1615	11	in	in	ADP
ftr-380	1615	12	the	the	DET
ftr-380	1615	13	possible	possible	ADJ
ftr-380	1615	14	utilization	utilization	NOUN
ftr-380	1615	15	of	of	ADP
ftr-380	1615	16	the	the	DET
ftr-380	1615	17	losses	loss	NOUN
ftr-380	1615	18	when	when	SCONJ
ftr-380	1615	19	approached	approach	VERB
ftr-380	1615	20	by	by	ADP
ftr-380	1615	21	don	don	PROPN
ftr-380	1615	22	turlington	turlington	PROPN
ftr-380	1615	23	,	,	PUNCT
ftr-380	1615	24	who	who	PRON
ftr-380	1615	25	suggested	suggest	VERB
ftr-380	1615	26	that	that	SCONJ
ftr-380	1615	27	the	the	DET
ftr-380	1615	28	foreign	foreign	ADJ
ftr-380	1615	29	entity	entity	NOUN
ftr-380	1615	30	contribute	contribute	VERB
ftr-380	1615	31	the	the	DET
ftr-380	1615	32	preferred	preferred	ADJ
ftr-380	1615	33	stock	stock	NOUN
ftr-380	1615	34	to	to	ADP
ftr-380	1615	35	one	one	NUM
ftr-380	1615	36	of	of	ADP
ftr-380	1615	37	taxpayers	taxpayer	NOUN
ftr-380	1615	38	'	'	PART
ftr-380	1615	39	related	relate	VERB
ftr-380	1615	40	partnerships	partnership	NOUN
ftr-380	1615	41	,	,	PUNCT
ftr-380	1615	42	after	after	ADP
ftr-380	1615	43	which	which	PRON
ftr-380	1615	44	the	the	DET
ftr-380	1615	45	foreign	foreign	ADJ
ftr-380	1615	46	entity	entity	NOUN
ftr-380	1615	47	would	would	AUX
ftr-380	1615	48	have	have	VERB
ftr-380	1615	49	its	its	PRON
ftr-380	1615	50	partnership	partnership	NOUN
ftr-380	1615	51	interest	interest	NOUN
ftr-380	1615	52	redeemed	redeem	VERB
ftr-380	1615	53	.	.	PUNCT
ftr-380	1616	1	king	king	PROPN
ftr-380	1616	2	&	&	CCONJ
ftr-380	1616	3	spalding	spalding	PROPN
ftr-380	1616	4	agreed	agree	VERB
ftr-380	1616	5	to	to	PART
ftr-380	1616	6	furnish	furnish	VERB
ftr-380	1616	7	a	a	DET
ftr-380	1616	8	"	"	PUNCT
ftr-380	1616	9	should	should	AUX
ftr-380	1616	10	"	"	PUNCT
ftr-380	1616	11	tax	tax	NOUN
ftr-380	1616	12	opinion	opinion	NOUN
ftr-380	1616	13	that	that	SCONJ
ftr-380	1616	14	taxpayers	taxpayer	NOUN
ftr-380	1616	15	could	could	AUX
ftr-380	1616	16	utilize	utilize	VERB
ftr-380	1616	17	the	the	DET
ftr-380	1616	18	foreign	foreign	ADJ
ftr-380	1616	19	entity	entity	NOUN
ftr-380	1616	20	's	's	PART
ftr-380	1616	21	losses	loss	NOUN
ftr-380	1616	22	,	,	PUNCT
ftr-380	1616	23	but	but	CCONJ
ftr-380	1616	24	did	do	AUX
ftr-380	1616	25	not	not	PART
ftr-380	1616	26	actually	actually	ADV
ftr-380	1616	27	provide	provide	VERB
ftr-380	1616	28	the	the	DET
ftr-380	1616	29	opinion	opinion	NOUN
ftr-380	1616	30	until	until	ADP
ftr-380	1616	31	almost	almost	ADV
ftr-380	1616	32	a	a	PRON
ftr-380	1616	33	year	year	NOUN
ftr-380	1616	34	after	after	SCONJ
ftr-380	1616	35	the	the	DET
ftr-380	1616	36	partnership	partnership	NOUN
ftr-380	1616	37	filed	file	VERB
ftr-380	1616	38	the	the	DET
ftr-380	1616	39	return	return	NOUN
ftr-380	1616	40	that	that	PRON
ftr-380	1616	41	took	take	VERB
ftr-380	1616	42	the	the	DET
ftr-380	1616	43	losses	loss	NOUN
ftr-380	1616	44	.	.	PUNCT
ftr-380	1617	1	*	*	PUNCT
ftr-380	1617	2	holdings	holding	NOUN
ftr-380	1617	3	included	include	VERB
ftr-380	1617	4	:	:	PUNCT
ftr-380	1617	5	(	(	PUNCT
ftr-380	1617	6	1	1	X
ftr-380	1617	7	)	)	PUNCT
ftr-380	1617	8	the	the	DET
ftr-380	1617	9	burden	burden	NOUN
ftr-380	1617	10	of	of	ADP
ftr-380	1617	11	proof	proof	NOUN
ftr-380	1617	12	did	do	AUX
ftr-380	1617	13	not	not	PART
ftr-380	1617	14	shift	shift	VERB
ftr-380	1617	15	to	to	ADP
ftr-380	1617	16	the	the	DET
ftr-380	1617	17	government	government	NOUN
ftr-380	1617	18	under	under	ADP
ftr-380	1617	19	§	§	PROPN
ftr-380	1617	20	7491	7491	NUM
ftr-380	1617	21	because	because	SCONJ
ftr-380	1617	22	taxpayers	taxpayer	NOUN
ftr-380	1617	23	failed	fail	VERB
ftr-380	1617	24	to	to	PART
ftr-380	1617	25	provide	provide	VERB
ftr-380	1617	26	a	a	DET
ftr-380	1617	27	powerpoint	powerpoint	NOUN
ftr-380	1617	28	presentation	presentation	NOUN
ftr-380	1617	29	and	and	CCONJ
ftr-380	1617	30	accompanying	accompany	VERB
ftr-380	1617	31	handout	handout	NOUN
ftr-380	1617	32	for	for	ADP
ftr-380	1617	33	a	a	DET
ftr-380	1617	34	presentation	presentation	NOUN
ftr-380	1617	35	of	of	ADP
ftr-380	1617	36	myron	myron	PROPN
ftr-380	1617	37	scholes	schole	NOUN
ftr-380	1617	38	to	to	ADP
ftr-380	1617	39	the	the	DET
ftr-380	1617	40	other	other	ADJ
ftr-380	1617	41	eleven	eleven	NUM
ftr-380	1617	42	of	of	ADP
ftr-380	1617	43	taxpayers	taxpayer	NOUN
ftr-380	1617	44	'	'	PART
ftr-380	1617	45	principals	principal	NOUN
ftr-380	1617	46	and	and	CCONJ
ftr-380	1617	47	taxpayers	taxpayer	NOUN
ftr-380	1617	48	'	'	PART
ftr-380	1617	49	net	net	ADJ
ftr-380	1617	50	worth	worth	NOUN
ftr-380	1617	51	was	be	AUX
ftr-380	1617	52	not	not	PART
ftr-380	1617	53	unambiguously	unambiguously	ADV
ftr-380	1617	54	shown	show	VERB
ftr-380	1617	55	to	to	PART
ftr-380	1617	56	be	be	AUX
ftr-380	1617	57	under	under	ADP
ftr-380	1617	58	$	$	SYM
ftr-380	1617	59	7	7	NUM
ftr-380	1617	60	million	million	NUM
ftr-380	1617	61	;	;	PUNCT
ftr-380	1617	62	(	(	PUNCT
ftr-380	1617	63	2	2	X
ftr-380	1617	64	)	)	PUNCT
ftr-380	1617	65	the	the	DET
ftr-380	1617	66	transaction	transaction	NOUN
ftr-380	1617	67	lacked	lack	VERB
ftr-380	1617	68	economic	economic	ADJ
ftr-380	1617	69	substance	substance	NOUN
ftr-380	1617	70	because	because	SCONJ
ftr-380	1617	71	the	the	DET
ftr-380	1617	72	reasonably	reasonably	ADV
ftr-380	1617	73	expected	expect	VERB
ftr-380	1617	74	return	return	NOUN
ftr-380	1617	75	on	on	ADP
ftr-380	1617	76	it	it	PRON
ftr-380	1617	77	could	could	AUX
ftr-380	1617	78	not	not	PART
ftr-380	1617	79	have	have	AUX
ftr-380	1617	80	resulted	result	VERB
ftr-380	1617	81	in	in	ADP
ftr-380	1617	82	a	a	DET
ftr-380	1617	83	profit	profit	NOUN
ftr-380	1617	84	(	(	PUNCT
ftr-380	1617	85	with	with	ADP
ftr-380	1617	86	the	the	DET
ftr-380	1617	87	court	court	NOUN
ftr-380	1617	88	calling	call	VERB
ftr-380	1617	89	into	into	ADP
ftr-380	1617	90	question	question	NOUN
ftr-380	1617	91	the	the	DET
ftr-380	1617	92	credibility	credibility	NOUN
ftr-380	1617	93	of	of	ADP
ftr-380	1617	94	the	the	DET
ftr-380	1617	95	former	former	ADJ
ftr-380	1617	96	king	king	NOUN
ftr-380	1617	97	&	&	CCONJ
ftr-380	1617	98	spalding	spalding	PROPN
ftr-380	1617	99	lawyer	lawyer	NOUN
ftr-380	1617	100	who	who	PRON
ftr-380	1617	101	was	be	AUX
ftr-380	1617	102	the	the	DET
ftr-380	1617	103	[	[	X
ftr-380	1617	104	vol	vol	NOUN
ftr-380	1617	105	8	8	NUM
ftr-380	1617	106	:	:	PUNCT
ftr-380	1617	107	si	si	PROPN
ftr-380	1617	108	recent	recent	ADJ
ftr-380	1617	109	developments	development	NOUN
ftr-380	1617	110	in	in	ADP
ftr-380	1617	111	federal	federal	ADJ
ftr-380	1617	112	income	income	NOUN
ftr-380	1617	113	taxation	taxation	NOUN
ftr-380	1617	114	primary	primary	ADJ
ftr-380	1617	115	drafter	drafter	NOUN
ftr-380	1617	116	of	of	ADP
ftr-380	1617	117	the	the	DET
ftr-380	1617	118	opinion	opinion	NOUN
ftr-380	1617	119	)	)	PUNCT
ftr-380	1617	120	;	;	PUNCT
ftr-380	1617	121	(	(	PUNCT
ftr-380	1617	122	3	3	X
ftr-380	1617	123	)	)	PUNCT
ftr-380	1617	124	the	the	DET
ftr-380	1617	125	"	"	PUNCT
ftr-380	1617	126	end	end	NOUN
ftr-380	1617	127	result	result	NOUN
ftr-380	1617	128	"	"	PUNCT
ftr-380	1617	129	variety	variety	NOUN
ftr-380	1617	130	of	of	ADP
ftr-380	1617	131	the	the	DET
ftr-380	1617	132	step	step	NOUN
ftr-380	1617	133	transaction	transaction	NOUN
ftr-380	1617	134	doctrine	doctrine	VERB
ftr-380	1617	135	the	the	DET
ftr-380	1617	136	most	most	ADV
ftr-380	1617	137	liberal	liberal	ADJ
ftr-380	1617	138	of	of	ADP
ftr-380	1617	139	the	the	DET
ftr-380	1617	140	three	three	NUM
ftr-380	1617	141	varieties	variety	NOUN
ftr-380	1617	142	was	be	AUX
ftr-380	1617	143	applied	apply	VERB
ftr-380	1617	144	to	to	PART
ftr-380	1617	145	conclude	conclude	VERB
ftr-380	1617	146	that	that	SCONJ
ftr-380	1617	147	taxpayers	taxpayer	NOUN
ftr-380	1617	148	acquired	acquire	VERB
ftr-380	1617	149	the	the	DET
ftr-380	1617	150	preferred	prefer	VERB
ftr-380	1617	151	stocks	stock	NOUN
ftr-380	1617	152	by	by	ADP
ftr-380	1617	153	purchase	purchase	NOUN
ftr-380	1617	154	at	at	ADP
ftr-380	1617	155	a	a	DET
ftr-380	1617	156	fair	fair	ADJ
ftr-380	1617	157	market	market	NOUN
ftr-380	1617	158	value	value	NOUN
ftr-380	1617	159	basis	basis	NOUN
ftr-380	1617	160	;	;	PUNCT
ftr-380	1617	161	(	(	PUNCT
ftr-380	1617	162	4	4	X
ftr-380	1617	163	)	)	PUNCT
ftr-380	1617	164	the	the	DET
ftr-380	1617	165	gross	gross	ADJ
ftr-380	1617	166	valuation	valuation	NOUN
ftr-380	1617	167	misstatement	misstatement	NOUN
ftr-380	1617	168	resulted	result	VERB
ftr-380	1617	169	from	from	ADP
ftr-380	1617	170	the	the	DET
ftr-380	1617	171	claimed	claim	VERB
ftr-380	1617	172	adjusted	adjusted	ADJ
ftr-380	1617	173	basis	basis	NOUN
ftr-380	1617	174	of	of	ADP
ftr-380	1617	175	the	the	DET
ftr-380	1617	176	preferred	preferred	ADJ
ftr-380	1617	177	stocks	stock	NOUN
ftr-380	1617	178	being	be	AUX
ftr-380	1617	179	more	more	ADJ
ftr-380	1617	180	than	than	ADP
ftr-380	1617	181	400	400	NUM
ftr-380	1617	182	percent	percent	NOUN
ftr-380	1617	183	of	of	ADP
ftr-380	1617	184	the	the	DET
ftr-380	1617	185	adjusted	adjusted	ADJ
ftr-380	1617	186	basis	basis	NOUN
ftr-380	1617	187	that	that	PRON
ftr-380	1617	188	was	be	AUX
ftr-380	1617	189	found	find	VERB
ftr-380	1617	190	by	by	ADP
ftr-380	1617	191	the	the	DET
ftr-380	1617	192	court	court	NOUN
ftr-380	1617	193	to	to	PART
ftr-380	1617	194	equal	equal	VERB
ftr-380	1617	195	fair	fair	ADJ
ftr-380	1617	196	market	market	NOUN
ftr-380	1617	197	value	value	NOUN
ftr-380	1617	198	;	;	PUNCT
ftr-380	1617	199	(	(	PUNCT
ftr-380	1617	200	5	5	X
ftr-380	1617	201	)	)	PUNCT
ftr-380	1617	202	the	the	DET
ftr-380	1617	203	substantial	substantial	ADJ
ftr-380	1617	204	understatement	understatement	NOUN
ftr-380	1617	205	penalty	penalty	NOUN
ftr-380	1617	206	was	be	AUX
ftr-380	1617	207	applied	apply	VERB
ftr-380	1617	208	based	base	VERB
ftr-380	1617	209	upon	upon	SCONJ
ftr-380	1617	210	taxpayers	taxpayer	NOUN
ftr-380	1617	211	'	'	PART
ftr-380	1617	212	failure	failure	NOUN
ftr-380	1617	213	to	to	PART
ftr-380	1617	214	show	show	VERB
ftr-380	1617	215	any	any	DET
ftr-380	1617	216	authority	authority	NOUN
ftr-380	1617	217	that	that	PRON
ftr-380	1617	218	held	hold	VERB
ftr-380	1617	219	a	a	DET
ftr-380	1617	220	transaction	transaction	NOUN
ftr-380	1617	221	devoid	devoid	ADJ
ftr-380	1617	222	of	of	ADP
ftr-380	1617	223	economic	economic	ADJ
ftr-380	1617	224	substance	substance	NOUN
ftr-380	1617	225	could	could	AUX
ftr-380	1617	226	produce	produce	VERB
ftr-380	1617	227	deductible	deductible	ADJ
ftr-380	1617	228	losses	loss	NOUN
ftr-380	1617	229	;	;	PUNCT
ftr-380	1617	230	(	(	PUNCT
ftr-380	1617	231	6	6	X
ftr-380	1617	232	)	)	PUNCT
ftr-380	1617	233	the	the	DET
ftr-380	1617	234	§	§	PROPN
ftr-380	1617	235	6664(c	6664(c	PROPN
ftr-380	1617	236	)	)	PUNCT
ftr-380	1618	1	"	"	PUNCT
ftr-380	1618	2	reasonable	reasonable	ADJ
ftr-380	1618	3	cause	cause	NOUN
ftr-380	1618	4	..	..	PUNCT
ftr-380	1618	5	,	,	PUNCT
ftr-380	1618	6	and	and	CCONJ
ftr-380	1618	7	..	..	PUNCT
ftr-380	1618	8	,	,	PUNCT
ftr-380	1618	9	good	good	ADJ
ftr-380	1618	10	faith	faith	NOUN
ftr-380	1618	11	"	"	PUNCT
ftr-380	1618	12	exception	exception	NOUN
ftr-380	1618	13	did	do	AUX
ftr-380	1618	14	not	not	PART
ftr-380	1618	15	apply	apply	VERB
ftr-380	1618	16	because	because	SCONJ
ftr-380	1618	17	taxpayers	taxpayer	NOUN
ftr-380	1618	18	failed	fail	VERB
ftr-380	1618	19	to	to	PART
ftr-380	1618	20	prove	prove	VERB
ftr-380	1618	21	that	that	SCONJ
ftr-380	1618	22	the	the	DET
ftr-380	1618	23	king	king	NOUN
ftr-380	1618	24	&	&	CCONJ
ftr-380	1618	25	spalding	spalding	PROPN
ftr-380	1618	26	oral	oral	ADJ
ftr-380	1618	27	advice	advice	NOUN
ftr-380	1618	28	provided	provide	VERB
ftr-380	1618	29	to	to	ADP
ftr-380	1618	30	it	it	PRON
ftr-380	1618	31	before	before	ADP
ftr-380	1618	32	4/15/98	4/15/98	PROPN
ftr-380	1618	33	[	[	X
ftr-380	1618	34	the	the	DET
ftr-380	1618	35	day	day	NOUN
ftr-380	1618	36	it	it	PRON
ftr-380	1618	37	filed	file	VERB
ftr-380	1618	38	the	the	DET
ftr-380	1618	39	relevant	relevant	ADJ
ftr-380	1618	40	partnership	partnership	NOUN
ftr-380	1618	41	return	return	NOUN
ftr-380	1618	42	]	]	PUNCT
ftr-380	1618	43	satisfied	satisfy	VERB
ftr-380	1618	44	the	the	DET
ftr-380	1618	45	"	"	PUNCT
ftr-380	1618	46	reasonable	reasonable	ADJ
ftr-380	1618	47	cause	cause	NOUN
ftr-380	1618	48	"	"	PUNCT
ftr-380	1618	49	defense	defense	NOUN
ftr-380	1618	50	because	because	SCONJ
ftr-380	1618	51	of	of	ADP
ftr-380	1618	52	the	the	DET
ftr-380	1618	53	vagueness	vagueness	NOUN
ftr-380	1618	54	and	and	CCONJ
ftr-380	1618	55	lack	lack	NOUN
ftr-380	1618	56	of	of	ADP
ftr-380	1618	57	credibility	credibility	NOUN
ftr-380	1618	58	of	of	ADP
ftr-380	1618	59	testimony	testimony	NOUN
ftr-380	1618	60	as	as	ADP
ftr-380	1618	61	to	to	ADP
ftr-380	1618	62	the	the	DET
ftr-380	1618	63	content	content	NOUN
ftr-380	1618	64	of	of	ADP
ftr-380	1618	65	the	the	DET
ftr-380	1618	66	oral	oral	ADJ
ftr-380	1618	67	advice	advice	NOUN
ftr-380	1618	68	;	;	PUNCT
ftr-380	1618	69	and	and	CCONJ
ftr-380	1618	70	(	(	PUNCT
ftr-380	1618	71	7	7	X
ftr-380	1618	72	)	)	PUNCT
ftr-380	1618	73	the	the	DET
ftr-380	1618	74	1/27/99	1/27/99	NUM
ftr-380	1618	75	written	write	VERB
ftr-380	1618	76	king	king	PROPN
ftr-380	1618	77	&	&	CCONJ
ftr-380	1618	78	spalding	spalding	PROPN
ftr-380	1618	79	opinion	opinion	NOUN
ftr-380	1618	80	did	do	AUX
ftr-380	1618	81	not	not	PART
ftr-380	1618	82	provide	provide	VERB
ftr-380	1618	83	reasonable	reasonable	ADJ
ftr-380	1618	84	cause	cause	NOUN
ftr-380	1618	85	because	because	SCONJ
ftr-380	1618	86	its	its	PRON
ftr-380	1618	87	facts	fact	NOUN
ftr-380	1618	88	were	be	AUX
ftr-380	1618	89	unsubstantiated	unsubstantiate	VERB
ftr-380	1618	90	and	and	CCONJ
ftr-380	1618	91	its	its	PRON
ftr-380	1618	92	legal	legal	ADJ
ftr-380	1618	93	analysis	analysis	NOUN
ftr-380	1618	94	unsatisfactory	unsatisfactory	ADJ
ftr-380	1618	95	in	in	SCONJ
ftr-380	1618	96	that	that	SCONJ
ftr-380	1618	97	it	it	PRON
ftr-380	1618	98	failed	fail	VERB
ftr-380	1618	99	to	to	PART
ftr-380	1618	100	discuss	discuss	VERB
ftr-380	1618	101	second	second	ADJ
ftr-380	1618	102	circuit	circuit	NOUN
ftr-380	1618	103	cases	case	NOUN
ftr-380	1618	104	.	.	PUNCT
ftr-380	1619	1	judge	judge	PROPN
ftr-380	1619	2	arterton	arterton	PROPN
ftr-380	1619	3	summarized	summarize	VERB
ftr-380	1619	4	the	the	DET
ftr-380	1619	5	opinion	opinion	NOUN
ftr-380	1619	6	as	as	SCONJ
ftr-380	1619	7	follows	follow	VERB
ftr-380	1619	8	:	:	PUNCT
ftr-380	1619	9	finally	finally	ADV
ftr-380	1619	10	,	,	PUNCT
ftr-380	1619	11	no	no	DET
ftr-380	1619	12	other	other	ADJ
ftr-380	1619	13	evidence	evidence	NOUN
ftr-380	1619	14	such	such	ADJ
ftr-380	1619	15	as	as	ADP
ftr-380	1619	16	companion	companion	NOUN
ftr-380	1619	17	memoranda	memorandum	NOUN
ftr-380	1619	18	discussing	discuss	VERB
ftr-380	1619	19	the	the	DET
ftr-380	1619	20	application	application	NOUN
ftr-380	1619	21	of	of	ADP
ftr-380	1619	22	the	the	DET
ftr-380	1619	23	second	second	ADJ
ftr-380	1619	24	circuit	circuit	NOUN
ftr-380	1619	25	's	's	PART
ftr-380	1619	26	decisions	decision	NOUN
ftr-380	1619	27	in	in	ADP
ftr-380	1619	28	goldstein	goldstein	PROPN
ftr-380	1619	29	,	,	PUNCT
ftr-380	1619	30	gilman	gilman	PROPN
ftr-380	1619	31	,	,	PUNCT
ftr-380	1619	32	grove	grove	PROPN
ftr-380	1619	33	,	,	PUNCT
ftr-380	1619	34	blake	blake	PROPN
ftr-380	1619	35	,	,	PUNCT
ftr-380	1619	36	and	and	CCONJ
ftr-380	1619	37	grove	grove	PROPN
ftr-380	1619	38	,	,	PUNCT
ftr-380	1619	39	or	or	CCONJ
ftr-380	1619	40	the	the	DET
ftr-380	1619	41	tenth	tenth	ADJ
ftr-380	1619	42	circuit	circuit	NOUN
ftr-380	1619	43	's	's	PART
ftr-380	1619	44	decision	decision	NOUN
ftr-380	1619	45	in	in	ADP
ftr-380	1619	46	associated	associate	VERB
ftr-380	1619	47	to	to	ADP
ftr-380	1619	48	the	the	DET
ftr-380	1619	49	actual	actual	ADJ
ftr-380	1619	50	facts	fact	NOUN
ftr-380	1619	51	of	of	ADP
ftr-380	1619	52	the	the	DET
ftr-380	1619	53	[	[	X
ftr-380	1619	54	foreign	foreign	ADJ
ftr-380	1619	55	entity	entity	NOUN
ftr-380	1619	56	]	]	PUNCT
ftr-380	1619	57	transaction	transaction	NOUN
ftr-380	1619	58	was	be	AUX
ftr-380	1619	59	offered	offer	VERB
ftr-380	1619	60	to	to	PART
ftr-380	1619	61	show	show	VERB
ftr-380	1619	62	research	research	NOUN
ftr-380	1619	63	for	for	ADP
ftr-380	1619	64	king	king	NOUN
ftr-380	1619	65	&	&	CCONJ
ftr-380	1619	66	spalding	spalding	PROPN
ftr-380	1619	67	's	's	PART
ftr-380	1619	68	legal	legal	ADJ
ftr-380	1619	69	analysis	analysis	NOUN
ftr-380	1619	70	and	and	CCONJ
ftr-380	1619	71	opinions	opinion	NOUN
ftr-380	1619	72	.	.	PUNCT
ftr-380	1620	1	such	such	ADJ
ftr-380	1620	2	background	background	NOUN
ftr-380	1620	3	research	research	NOUN
ftr-380	1620	4	does	do	AUX
ftr-380	1620	5	not	not	PART
ftr-380	1620	6	involve	involve	VERB
ftr-380	1620	7	obscure	obscure	ADJ
ftr-380	1620	8	or	or	CCONJ
ftr-380	1620	9	inaccessible	inaccessible	ADJ
ftr-380	1620	10	caselaw	caselaw	NOUN
ftr-380	1620	11	references	reference	NOUN
ftr-380	1620	12	,	,	PUNCT
ftr-380	1620	13	is	be	AUX
ftr-380	1620	14	basic	basic	ADJ
ftr-380	1620	15	to	to	ADP
ftr-380	1620	16	a	a	DET
ftr-380	1620	17	sound	sound	ADJ
ftr-380	1620	18	legal	legal	ADJ
ftr-380	1620	19	product	product	NOUN
ftr-380	1620	20	,	,	PUNCT
ftr-380	1620	21	especially	especially	ADV
ftr-380	1620	22	for	for	ADP
ftr-380	1620	23	"	"	PUNCT
ftr-380	1620	24	should	should	AUX
ftr-380	1620	25	"	"	PUNCT
ftr-380	1620	26	level	level	VERB
ftr-380	1620	27	opinion	opinion	NOUN
ftr-380	1620	28	and	and	CCONJ
ftr-380	1620	29	a	a	DET
ftr-380	1620	30	premium	premium	NOUN
ftr-380	1620	31	of	of	ADP
ftr-380	1620	32	$	$	SYM
ftr-380	1620	33	400,000	400,000	NUM
ftr-380	1620	34	.	.	PUNCT
ftr-380	1621	1	with	with	ADP
ftr-380	1621	2	hourly	hourly	ADJ
ftr-380	1621	3	billing	billing	NOUN
ftr-380	1621	4	totals	total	NOUN
ftr-380	1621	5	exceeding	exceed	VERB
ftr-380	1621	6	$	$	SYM
ftr-380	1621	7	100,000	100,000	NUM
ftr-380	1621	8	there	there	PRON
ftr-380	1621	9	could	could	AUX
ftr-380	1621	10	not	not	PART
ftr-380	1621	11	have	have	AUX
ftr-380	1621	12	been	be	AUX
ftr-380	1621	13	research	research	NOUN
ftr-380	1621	14	time	time	NOUN
ftr-380	1621	15	constraints	constraint	NOUN
ftr-380	1621	16	.	.	PUNCT
ftr-380	1622	1	in	in	ADP
ftr-380	1622	2	essence	essence	NOUN
ftr-380	1622	3	,	,	PUNCT
ftr-380	1622	4	the	the	DET
ftr-380	1622	5	testimony	testimony	NOUN
ftr-380	1622	6	and	and	CCONJ
ftr-380	1622	7	evidence	evidence	NOUN
ftr-380	1622	8	offered	offer	VERB
ftr-380	1622	9	by	by	ADP
ftr-380	1622	10	long	long	ADJ
ftr-380	1622	11	term	term	NOUN
ftr-380	1622	12	regarding	regard	VERB
ftr-380	1622	13	the	the	DET
ftr-380	1622	14	advice	advice	NOUN
ftr-380	1622	15	received	receive	VERB
ftr-380	1622	16	from	from	ADP
ftr-380	1622	17	king	king	PROPN
ftr-380	1622	18	&	&	CCONJ
ftr-380	1622	19	spalding	spalding	PROPN
ftr-380	1622	20	amounted	amount	VERB
ftr-380	1622	21	to	to	ADP
ftr-380	1622	22	general	general	ADJ
ftr-380	1622	23	superficial	superficial	ADJ
ftr-380	1622	24	pronouncements	pronouncement	NOUN
ftr-380	1622	25	asking	ask	VERB
ftr-380	1622	26	the	the	DET
ftr-380	1622	27	court	court	NOUN
ftr-380	1622	28	to	to	PART
ftr-380	1622	29	"	"	PUNCT
ftr-380	1622	30	trust	trust	VERB
ftr-380	1622	31	us	we	PRON
ftr-380	1622	32	;	;	PUNCT
ftr-380	1622	33	we	we	PRON
ftr-380	1622	34	looked	look	VERB
ftr-380	1622	35	into	into	ADP
ftr-380	1622	36	all	all	DET
ftr-380	1622	37	pertinent	pertinent	ADJ
ftr-380	1622	38	facts	fact	NOUN
ftr-380	1622	39	;	;	PUNCT
ftr-380	1622	40	we	we	PRON
ftr-380	1622	41	were	be	AUX
ftr-380	1622	42	involved	involve	VERB
ftr-380	1622	43	;	;	PUNCT
ftr-380	1622	44	we	we	PRON
ftr-380	1622	45	researched	research	VERB
ftr-380	1622	46	all	all	DET
ftr-380	1622	47	applicable	applicable	ADJ
ftr-380	1622	48	authorities	authority	NOUN
ftr-380	1622	49	;	;	PUNCT
ftr-380	1622	50	we	we	PRON
ftr-380	1622	51	made	make	VERB
ftr-380	1622	52	no	no	DET
ftr-380	1622	53	unreasonable	unreasonable	ADJ
ftr-380	1622	54	assumptions	assumption	NOUN
ftr-380	1622	55	;	;	PUNCT
ftr-380	1622	56	long	long	ADJ
ftr-380	1622	57	term	term	NOUN
ftr-380	1622	58	gave	give	VERB
ftr-380	1622	59	us	we	PRON
ftr-380	1622	60	all	all	DET
ftr-380	1622	61	information	information	NOUN
ftr-380	1622	62	.	.	PUNCT
ftr-380	1622	63	"	"	PUNCT
ftr-380	1623	1	the	the	DET
ftr-380	1623	2	court	court	NOUN
ftr-380	1623	3	's	's	PART
ftr-380	1623	4	role	role	NOUN
ftr-380	1623	5	as	as	ADP
ftr-380	1623	6	factfinder	factfinder	NOUN
ftr-380	1623	7	is	be	AUX
ftr-380	1623	8	more	more	ADV
ftr-380	1623	9	searching	search	VERB
ftr-380	1623	10	and	and	CCONJ
ftr-380	1623	11	with	with	ADP
ftr-380	1623	12	specifics	specific	NOUN
ftr-380	1623	13	,	,	PUNCT
ftr-380	1623	14	analysis	analysis	NOUN
ftr-380	1623	15	,	,	PUNCT
ftr-380	1623	16	and	and	CCONJ
ftr-380	1623	17	explanations	explanation	NOUN
ftr-380	1623	18	in	in	ADP
ftr-380	1623	19	such	such	ADJ
ftr-380	1623	20	short	short	ADJ
ftr-380	1623	21	supply	supply	NOUN
ftr-380	1623	22	,	,	PUNCT
ftr-380	1623	23	the	the	DET
ftr-380	1623	24	king	king	NOUN
ftr-380	1623	25	&	&	CCONJ
ftr-380	1623	26	spalding	spalding	ADJ
ftr-380	1623	27	effort	effort	NOUN
ftr-380	1623	28	is	be	AUX
ftr-380	1623	29	insufficient	insufficient	ADJ
ftr-380	1623	30	to	to	PART
ftr-380	1623	31	carry	carry	VERB
ftr-380	1623	32	long	long	ADJ
ftr-380	1623	33	term	term	NOUN
ftr-380	1623	34	's	's	PART
ftr-380	1623	35	burden	burden	NOUN
ftr-380	1623	36	to	to	PART
ftr-380	1623	37	demonstrate	demonstrate	VERB
ftr-380	1623	38	that	that	SCONJ
ftr-380	1623	39	the	the	DET
ftr-380	1623	40	legal	legal	ADJ
ftr-380	1623	41	advice	advice	NOUN
ftr-380	1623	42	satisfies	satisfy	VERB
ftr-380	1623	43	the	the	DET
ftr-380	1623	44	threshold	threshold	NOUN
ftr-380	1623	45	requirements	requirement	NOUN
ftr-380	1623	46	of	of	ADP
ftr-380	1623	47	reasonable	reasonable	ADJ
ftr-380	1623	48	good	good	ADJ
ftr-380	1623	49	faith	faith	NOUN
ftr-380	1623	50	reliance	reliance	NOUN
ftr-380	1623	51	on	on	ADP
ftr-380	1623	52	advice	advice	NOUN
ftr-380	1623	53	of	of	ADP
ftr-380	1623	54	counsel	counsel	NOUN
ftr-380	1623	55	.	.	PUNCT
ftr-380	1623	56	"	"	PUNCT
ftr-380	1624	1	2006	2006	NUM
ftr-380	1624	2	]	]	PUNCT
ftr-380	1624	3	florida	florida	PROPN
ftr-380	1624	4	tax	tax	PROPN
ftr-380	1624	5	review	review	PROPN
ftr-380	1624	6	*	*	PUNCT
ftr-380	1624	7	myron	myron	PROPN
ftr-380	1624	8	scholes	scholes	PROPN
ftr-380	1624	9	and	and	CCONJ
ftr-380	1624	10	robert	robert	PROPN
ftr-380	1624	11	merton	merton	PROPN
ftr-380	1624	12	,	,	PUNCT
ftr-380	1624	13	who	who	PRON
ftr-380	1624	14	shared	share	VERB
ftr-380	1624	15	the	the	DET
ftr-380	1624	16	1997	1997	NUM
ftr-380	1624	17	nobel	nobel	PROPN
ftr-380	1624	18	prize	prize	PROPN
ftr-380	1624	19	in	in	ADP
ftr-380	1624	20	economics	economic	NOUN
ftr-380	1624	21	were	be	AUX
ftr-380	1624	22	two	two	NUM
ftr-380	1624	23	of	of	ADP
ftr-380	1624	24	taxpayers	taxpayer	NOUN
ftr-380	1624	25	'	'	PART
ftr-380	1624	26	twelve	twelve	NUM
ftr-380	1624	27	principals	principal	NOUN
ftr-380	1624	28	.	.	PUNCT
ftr-380	1625	1	taxpayers	taxpayer	NOUN
ftr-380	1625	2	were	be	AUX
ftr-380	1625	3	the	the	DET
ftr-380	1625	4	component	component	NOUN
ftr-380	1625	5	parts	part	NOUN
ftr-380	1625	6	of	of	ADP
ftr-380	1625	7	one	one	NUM
ftr-380	1625	8	of	of	ADP
ftr-380	1625	9	the	the	DET
ftr-380	1625	10	highest	highest	ADV
ftr-380	1625	11	-	-	PUNCT
ftr-380	1625	12	flying	fly	VERB
ftr-380	1625	13	hedge	hedge	NOUN
ftr-380	1625	14	funds	fund	NOUN
ftr-380	1625	15	until	until	SCONJ
ftr-380	1625	16	it	it	PRON
ftr-380	1625	17	had	have	VERB
ftr-380	1625	18	to	to	PART
ftr-380	1625	19	be	be	AUX
ftr-380	1625	20	rescued	rescue	VERB
ftr-380	1625	21	from	from	ADP
ftr-380	1625	22	collapse	collapse	NOUN
ftr-380	1625	23	by	by	ADP
ftr-380	1625	24	fourteen	fourteen	NUM
ftr-380	1625	25	banks	bank	NOUN
ftr-380	1626	1	[	[	X
ftr-380	1626	2	acting	act	VERB
ftr-380	1626	3	at	at	ADP
ftr-380	1626	4	the	the	DET
ftr-380	1626	5	instigation	instigation	NOUN
ftr-380	1626	6	of	of	ADP
ftr-380	1626	7	the	the	DET
ftr-380	1626	8	federal	federal	PROPN
ftr-380	1626	9	reserve	reserve	PROPN
ftr-380	1626	10	]	]	PUNCT
ftr-380	1626	11	providing	provide	VERB
ftr-380	1626	12	$	$	SYM
ftr-380	1626	13	3.65	3.65	NUM
ftr-380	1626	14	billion	billion	NUM
ftr-380	1626	15	to	to	PART
ftr-380	1626	16	take	take	VERB
ftr-380	1626	17	the	the	DET
ftr-380	1626	18	hedge	hedge	NOUN
ftr-380	1626	19	fund	fund	NOUN
ftr-380	1626	20	over	over	ADP
ftr-380	1626	21	.	.	PUNCT
ftr-380	1627	1	*	*	PUNCT
ftr-380	1627	2	query	query	NOUN
ftr-380	1627	3	about	about	ADP
ftr-380	1627	4	where	where	SCONJ
ftr-380	1627	5	the	the	DET
ftr-380	1627	6	substantial	substantial	ADJ
ftr-380	1627	7	authority	authority	NOUN
ftr-380	1627	8	penalty	penalty	NOUN
ftr-380	1627	9	fits	fit	VERB
ftr-380	1627	10	when	when	SCONJ
ftr-380	1627	11	you	you	PRON
ftr-380	1627	12	have	have	AUX
ftr-380	1627	13	told	tell	VERB
ftr-380	1627	14	all	all	PRON
ftr-380	1627	15	to	to	ADP
ftr-380	1627	16	a	a	DET
ftr-380	1627	17	tax	tax	NOUN
ftr-380	1627	18	professional	professional	NOUN
ftr-380	1628	1	and	and	CCONJ
ftr-380	1628	2	he	he	PRON
ftr-380	1628	3	tells	tell	VERB
ftr-380	1628	4	you	you	PRON
ftr-380	1628	5	that	that	SCONJ
ftr-380	1628	6	you	you	PRON
ftr-380	1628	7	have	have	VERB
ftr-380	1628	8	substantial	substantial	ADJ
ftr-380	1628	9	authority	authority	NOUN
ftr-380	1628	10	but	but	CCONJ
ftr-380	1628	11	the	the	DET
ftr-380	1628	12	court	court	NOUN
ftr-380	1628	13	finds	find	VERB
ftr-380	1628	14	that	that	SCONJ
ftr-380	1628	15	the	the	DET
ftr-380	1628	16	underlying	underlie	VERB
ftr-380	1628	17	facts	fact	NOUN
ftr-380	1628	18	are	be	AUX
ftr-380	1628	19	different	different	ADJ
ftr-380	1628	20	from	from	ADP
ftr-380	1628	21	the	the	DET
ftr-380	1628	22	facts	fact	NOUN
ftr-380	1628	23	that	that	SCONJ
ftr-380	1628	24	both	both	PRON
ftr-380	1628	25	you	you	PRON
ftr-380	1628	26	and	and	CCONJ
ftr-380	1628	27	the	the	DET
ftr-380	1628	28	tax	tax	NOUN
ftr-380	1628	29	professional	professional	NOUN
ftr-380	1628	30	believe	believe	VERB
ftr-380	1628	31	to	to	PART
ftr-380	1628	32	be	be	AUX
ftr-380	1628	33	true	true	ADJ
ftr-380	1628	34	?	?	PUNCT
ftr-380	1629	1	*	*	PUNCT
ftr-380	1629	2	is	be	AUX
ftr-380	1629	3	there	there	PRON
ftr-380	1629	4	a	a	DET
ftr-380	1629	5	duty	duty	NOUN
ftr-380	1629	6	on	on	ADP
ftr-380	1629	7	a	a	DET
ftr-380	1629	8	client	client	NOUN
ftr-380	1629	9	to	to	PART
ftr-380	1629	10	read	read	VERB
ftr-380	1629	11	and	and	CCONJ
ftr-380	1629	12	understand	understand	VERB
ftr-380	1629	13	a	a	DET
ftr-380	1629	14	tax	tax	NOUN
ftr-380	1629	15	opinion	opinion	NOUN
ftr-380	1629	16	beyond	beyond	ADP
ftr-380	1629	17	checking	check	VERB
ftr-380	1629	18	that	that	SCONJ
ftr-380	1629	19	the	the	DET
ftr-380	1629	20	facts	fact	NOUN
ftr-380	1629	21	upon	upon	SCONJ
ftr-380	1629	22	which	which	PRON
ftr-380	1629	23	the	the	DET
ftr-380	1629	24	opinion	opinion	NOUN
ftr-380	1629	25	is	be	AUX
ftr-380	1629	26	based	base	VERB
ftr-380	1629	27	are	be	AUX
ftr-380	1629	28	correct	correct	ADJ
ftr-380	1629	29	?	?	PUNCT
ftr-380	1630	1	a.	a.	NOUN
ftr-380	1630	2	on	on	ADP
ftr-380	1630	3	the	the	DET
ftr-380	1630	4	appeal	appeal	NOUN
ftr-380	1630	5	of	of	ADP
ftr-380	1630	6	the	the	DET
ftr-380	1630	7	imposition	imposition	NOUN
ftr-380	1630	8	of	of	ADP
ftr-380	1630	9	penalties	penalty	NOUN
ftr-380	1630	10	,	,	PUNCT
ftr-380	1630	11	the	the	DET
ftr-380	1630	12	second	second	ADJ
ftr-380	1630	13	circuit	circuit	NOUN
ftr-380	1630	14	affirms	affirm	VERB
ftr-380	1630	15	.	.	PUNCT
ftr-380	1631	1	long	long	ADJ
ftr-380	1631	2	-	-	PUNCT
ftr-380	1631	3	term	term	NOUN
ftr-380	1631	4	capital	capital	NOUN
ftr-380	1631	5	holdings	holding	NOUN
ftr-380	1631	6	,	,	PUNCT
ftr-380	1631	7	lp	lp	PROPN
ftr-380	1631	8	v.	v.	PROPN
ftr-380	1631	9	united	united	PROPN
ftr-380	1631	10	states	states	PROPN
ftr-380	1631	11	,	,	PUNCT
ftr-380	1631	12	150	150	NUM
ftr-380	1631	13	fed	feed	VERB
ftr-380	1631	14	.	.	PUNCT
ftr-380	1632	1	appx	appx	PROPN
ftr-380	1632	2	.	.	PROPN
ftr-380	1633	1	40	40	NUM
ftr-380	1633	2	(	(	PUNCT
ftr-380	1633	3	2d	2d	NUM
ftr-380	1633	4	cir	cir	NOUN
ftr-380	1633	5	.	.	PUNCT
ftr-380	1634	1	9/27/05	9/27/05	NUM
ftr-380	1634	2	)	)	PUNCT
ftr-380	1634	3	(	(	PUNCT
ftr-380	1634	4	unpublished	unpublished	ADJ
ftr-380	1634	5	)	)	PUNCT
ftr-380	1634	6	.	.	PUNCT
ftr-380	1635	1	the	the	DET
ftr-380	1635	2	court	court	NOUN
ftr-380	1635	3	stated	state	VERB
ftr-380	1635	4	that	that	SCONJ
ftr-380	1635	5	taxpayer	taxpayer	NOUN
ftr-380	1635	6	was	be	AUX
ftr-380	1635	7	not	not	PART
ftr-380	1635	8	required	require	VERB
ftr-380	1635	9	to	to	ADP
ftr-380	1635	10	"	"	PUNCT
ftr-380	1635	11	second	second	ADJ
ftr-380	1635	12	-	-	PUNCT
ftr-380	1635	13	guess	guess	VERB
ftr-380	1635	14	the	the	DET
ftr-380	1635	15	advice	advice	NOUN
ftr-380	1635	16	of	of	ADP
ftr-380	1635	17	its	its	PRON
ftr-380	1635	18	tax	tax	NOUN
ftr-380	1635	19	experts	expert	NOUN
ftr-380	1635	20	"	"	PUNCT
ftr-380	1635	21	but	but	CCONJ
ftr-380	1635	22	instead	instead	ADV
ftr-380	1635	23	that	that	SCONJ
ftr-380	1635	24	it	it	PRON
ftr-380	1635	25	did	do	AUX
ftr-380	1635	26	not	not	PART
ftr-380	1635	27	receive	receive	VERB
ftr-380	1635	28	relevant	relevant	ADJ
ftr-380	1635	29	tax	tax	NOUN
ftr-380	1635	30	advice	advice	NOUN
ftr-380	1635	31	upon	upon	SCONJ
ftr-380	1635	32	which	which	PRON
ftr-380	1635	33	it	it	PRON
ftr-380	1635	34	relied	rely	VERB
ftr-380	1635	35	in	in	ADP
ftr-380	1635	36	reporting	report	VERB
ftr-380	1635	37	the	the	DET
ftr-380	1635	38	$	$	SYM
ftr-380	1635	39	106	106	NUM
ftr-380	1635	40	million	million	NUM
ftr-380	1635	41	loss	loss	NOUN
ftr-380	1635	42	,	,	PUNCT
ftr-380	1635	43	and	and	CCONJ
ftr-380	1635	44	even	even	ADV
ftr-380	1635	45	if	if	SCONJ
ftr-380	1635	46	it	it	PRON
ftr-380	1635	47	had	have	AUX
ftr-380	1635	48	received	receive	VERB
ftr-380	1635	49	such	such	ADJ
ftr-380	1635	50	advice	advice	NOUN
ftr-380	1635	51	it	it	PRON
ftr-380	1635	52	could	could	AUX
ftr-380	1635	53	not	not	PART
ftr-380	1635	54	have	have	AUX
ftr-380	1635	55	relied	rely	VERB
ftr-380	1635	56	upon	upon	SCONJ
ftr-380	1635	57	the	the	DET
ftr-380	1635	58	opinion	opinion	NOUN
ftr-380	1635	59	's	's	PART
ftr-380	1635	60	assumptions	assumption	NOUN
ftr-380	1635	61	of	of	ADP
ftr-380	1635	62	(	(	PUNCT
ftr-380	1635	63	1	1	NUM
ftr-380	1635	64	)	)	PUNCT
ftr-380	1635	65	valid	valid	ADJ
ftr-380	1635	66	and	and	CCONJ
ftr-380	1635	67	substantial	substantial	ADJ
ftr-380	1635	68	business	business	NOUN
ftr-380	1635	69	purpose	purpose	NOUN
ftr-380	1635	70	independent	independent	ADJ
ftr-380	1635	71	of	of	ADP
ftr-380	1635	72	federal	federal	ADJ
ftr-380	1635	73	income	income	NOUN
ftr-380	1635	74	tax	tax	NOUN
ftr-380	1635	75	considerations	consideration	NOUN
ftr-380	1635	76	,	,	PUNCT
ftr-380	1635	77	(	(	PUNCT
ftr-380	1635	78	2	2	X
ftr-380	1635	79	)	)	PUNCT
ftr-380	1635	80	reasonable	reasonable	ADJ
ftr-380	1635	81	expectation	expectation	NOUN
ftr-380	1635	82	of	of	ADP
ftr-380	1635	83	a	a	DET
ftr-380	1635	84	material	material	ADJ
ftr-380	1635	85	pre	pre	ADJ
ftr-380	1635	86	-	-	ADJ
ftr-380	1635	87	tax	tax	ADJ
ftr-380	1635	88	profit	profit	NOUN
ftr-380	1635	89	,	,	PUNCT
ftr-380	1635	90	and	and	CCONJ
ftr-380	1635	91	(	(	PUNCT
ftr-380	1635	92	3	3	X
ftr-380	1635	93	)	)	PUNCT
ftr-380	1635	94	no	no	DET
ftr-380	1635	95	preexisting	preexist	VERB
ftr-380	1635	96	agreement	agreement	NOUN
ftr-380	1635	97	on	on	ADP
ftr-380	1635	98	the	the	DET
ftr-380	1635	99	part	part	NOUN
ftr-380	1635	100	of	of	ADP
ftr-380	1635	101	onslow	onslow	ADJ
ftr-380	1635	102	trading	trading	NOUN
ftr-380	1635	103	company	company	NOUN
ftr-380	1635	104	to	to	PART
ftr-380	1635	105	sell	sell	VERB
ftr-380	1635	106	its	its	PRON
ftr-380	1635	107	partnership	partnership	NOUN
ftr-380	1635	108	interest	interest	NOUN
ftr-380	1635	109	to	to	ADP
ftr-380	1635	110	the	the	DET
ftr-380	1635	111	long	long	ADJ
ftr-380	1635	112	-	-	PUNCT
ftr-380	1635	113	term	term	NOUN
ftr-380	1635	114	capital	capital	NOUN
ftr-380	1635	115	management	management	NOUN
ftr-380	1635	116	partnership	partnership	NOUN
ftr-380	1635	117	.	.	PUNCT
ftr-380	1636	1	the	the	DET
ftr-380	1636	2	court	court	NOUN
ftr-380	1636	3	upheld	uphold	VERB
ftr-380	1636	4	the	the	DET
ftr-380	1636	5	40	40	NUM
ftr-380	1636	6	percent	percent	NOUN
ftr-380	1636	7	penalty	penalty	NOUN
ftr-380	1636	8	based	base	VERB
ftr-380	1636	9	upon	upon	SCONJ
ftr-380	1636	10	a	a	DET
ftr-380	1636	11	basis	basis	NOUN
ftr-380	1636	12	misstatement	misstatement	NOUN
ftr-380	1636	13	[	[	X
ftr-380	1636	14	specifically	specifically	ADV
ftr-380	1636	15	covered	cover	VERB
ftr-380	1636	16	by	by	ADP
ftr-380	1636	17	the	the	DET
ftr-380	1636	18	statute	statute	NOUN
ftr-380	1636	19	,	,	PUNCT
ftr-380	1636	20	but	but	CCONJ
ftr-380	1636	21	different	different	ADJ
ftr-380	1636	22	from	from	ADP
ftr-380	1636	23	the	the	DET
ftr-380	1636	24	typical	typical	ADJ
ftr-380	1636	25	valuation	valuation	NOUN
ftr-380	1636	26	misstatement	misstatement	NOUN
ftr-380	1636	27	to	to	ADP
ftr-380	1636	28	which	which	PRON
ftr-380	1636	29	the	the	DET
ftr-380	1636	30	penalty	penalty	NOUN
ftr-380	1636	31	has	have	AUX
ftr-380	1636	32	been	be	AUX
ftr-380	1636	33	applied	apply	VERB
ftr-380	1636	34	in	in	ADP
ftr-380	1636	35	the	the	DET
ftr-380	1636	36	past	past	NOUN
ftr-380	1636	37	]	]	PUNCT
ftr-380	1636	38	and	and	CCONJ
ftr-380	1636	39	held	hold	VERB
ftr-380	1636	40	that	that	SCONJ
ftr-380	1636	41	a	a	DET
ftr-380	1636	42	misstatement	misstatement	NOUN
ftr-380	1636	43	resulting	result	VERB
ftr-380	1636	44	from	from	ADP
ftr-380	1636	45	a	a	DET
ftr-380	1636	46	legal	legal	ADJ
ftr-380	1636	47	dispute	dispute	NOUN
ftr-380	1636	48	[	[	PUNCT
ftr-380	1636	49	as	as	SCONJ
ftr-380	1636	50	opposed	oppose	VERB
ftr-380	1636	51	to	to	ADP
ftr-380	1636	52	a	a	DET
ftr-380	1636	53	factual	factual	ADJ
ftr-380	1636	54	dispute	dispute	NOUN
ftr-380	1636	55	]	]	PUNCT
ftr-380	1636	56	was	be	AUX
ftr-380	1636	57	also	also	ADV
ftr-380	1636	58	covered	cover	VERB
ftr-380	1636	59	by	by	ADP
ftr-380	1636	60	the	the	DET
ftr-380	1636	61	penalty	penalty	NOUN
ftr-380	1636	62	and	and	CCONJ
ftr-380	1636	63	that	that	SCONJ
ftr-380	1636	64	the	the	DET
ftr-380	1636	65	40	40	NUM
ftr-380	1636	66	percent	percent	NOUN
ftr-380	1636	67	penalty	penalty	NOUN
ftr-380	1636	68	applied	apply	VERB
ftr-380	1636	69	where	where	SCONJ
ftr-380	1636	70	a	a	DET
ftr-380	1636	71	transaction	transaction	NOUN
ftr-380	1636	72	is	be	AUX
ftr-380	1636	73	"	"	PUNCT
ftr-380	1636	74	recast	recast	VERB
ftr-380	1636	75	"	"	PUNCT
ftr-380	1636	76	for	for	ADP
ftr-380	1636	77	tax	tax	NOUN
ftr-380	1636	78	purposes	purpose	NOUN
ftr-380	1636	79	under	under	ADP
ftr-380	1636	80	the	the	DET
ftr-380	1636	81	economic	economic	ADJ
ftr-380	1636	82	substance	substance	NOUN
ftr-380	1636	83	doctrine	doctrine	NOUN
ftr-380	1636	84	.	.	PUNCT
ftr-380	1637	1	2	2	X
ftr-380	1637	2	.	.	X
ftr-380	1637	3	significant	significant	ADJ
ftr-380	1637	4	taxpayer	taxpayer	NOUN
ftr-380	1637	5	victory	victory	NOUN
ftr-380	1637	6	when	when	SCONJ
ftr-380	1637	7	its	its	PRON
ftr-380	1637	8	summary	summary	NOUN
ftr-380	1637	9	judgment	judgment	NOUN
ftr-380	1637	10	motion	motion	NOUN
ftr-380	1637	11	was	be	AUX
ftr-380	1637	12	granted	grant	VERB
ftr-380	1637	13	;	;	PUNCT
ftr-380	1637	14	the	the	DET
ftr-380	1637	15	contingent	contingent	NOUN
ftr-380	1637	16	liability	liability	NOUN
ftr-380	1637	17	transaction	transaction	NOUN
ftr-380	1637	18	was	be	AUX
ftr-380	1637	19	upheld	uphold	VERB
ftr-380	1637	20	despite	despite	SCONJ
ftr-380	1637	21	its	its	PRON
ftr-380	1637	22	being	be	AUX
ftr-380	1637	23	a	a	DET
ftr-380	1637	24	listed	list	VERB
ftr-380	1637	25	transaction	transaction	NOUN
ftr-380	1637	26	under	under	ADP
ftr-380	1637	27	notice	notice	NOUN
ftr-380	1637	28	2001	2001	NUM
ftr-380	1637	29	-	-	SYM
ftr-380	1637	30	17	17	NUM
ftr-380	1637	31	.	.	PUNCT
ftr-380	1638	1	black	black	PROPN
ftr-380	1638	2	&	&	CCONJ
ftr-380	1638	3	decker	decker	PROPN
ftr-380	1638	4	cor	cor	PROPN
ftr-380	1638	5	.	.	PROPN
ftr-380	1639	1	v.	v.	PROPN
ftr-380	1639	2	united	united	PROPN
ftr-380	1639	3	states	states	PROPN
ftr-380	1639	4	,	,	PUNCT
ftr-380	1639	5	340	340	NUM
ftr-380	1639	6	f.	f.	PROPN
ftr-380	1639	7	supp	supp	PROPN
ftr-380	1639	8	.	.	PUNCT
ftr-380	1640	1	2d	2d	PROPN
ftr-380	1640	2	621	621	NUM
ftr-380	1640	3	(	(	PUNCT
ftr-380	1640	4	d.	d.	PROPN
ftr-380	1640	5	md	md	PROPN
ftr-380	1640	6	.	.	PUNCT
ftr-380	1641	1	10/20/04	10/20/04	NUM
ftr-380	1641	2	,	,	PUNCT
ftr-380	1641	3	revised	revise	VERB
ftr-380	1641	4	,	,	PUNCT
ftr-380	1641	5	10/22/04	10/22/04	PROPN
ftr-380	1641	6	)	)	PUNCT
ftr-380	1641	7	.	.	PUNCT
ftr-380	1642	1	government	government	NOUN
ftr-380	1642	2	appeal	appeal	NOUN
ftr-380	1642	3	pending	pende	VERB
ftr-380	1642	4	.	.	PUNCT
ftr-380	1643	1	judge	judge	NOUN
ftr-380	1643	2	quarles	quarle	NOUN
ftr-380	1643	3	held	hold	VERB
ftr-380	1643	4	that	that	SCONJ
ftr-380	1643	5	the	the	DET
ftr-380	1643	6	transaction	transaction	NOUN
ftr-380	1643	7	could	could	AUX
ftr-380	1643	8	not	not	PART
ftr-380	1643	9	be	be	AUX
ftr-380	1643	10	disregarded	disregard	VERB
ftr-380	1643	11	as	as	ADP
ftr-380	1643	12	a	a	DET
ftr-380	1643	13	sham	sham	NOUN
ftr-380	1643	14	because	because	SCONJ
ftr-380	1643	15	it	it	PRON
ftr-380	1643	16	had	have	VERB
ftr-380	1643	17	economic	economic	ADJ
ftr-380	1643	18	implications	implication	NOUN
ftr-380	1643	19	for	for	ADP
ftr-380	1643	20	the	the	DET
ftr-380	1643	21	parties	party	NOUN
ftr-380	1643	22	to	to	ADP
ftr-380	1643	23	the	the	DET
ftr-380	1643	24	transaction	transaction	NOUN
ftr-380	1643	25	as	as	ADV
ftr-380	1643	26	well	well	ADV
ftr-380	1643	27	as	as	ADP
ftr-380	1643	28	to	to	ADP
ftr-380	1643	29	the	the	DET
ftr-380	1643	30	beneficiaries	beneficiary	NOUN
ftr-380	1643	31	of	of	ADP
ftr-380	1643	32	taxpayer	taxpayer	NOUN
ftr-380	1643	33	's	's	PART
ftr-380	1643	34	health	health	NOUN
ftr-380	1643	35	plans	plan	NOUN
ftr-380	1643	36	.	.	PUNCT
ftr-380	1644	1	*	*	PUNCT
ftr-380	1644	2	under	under	ADP
ftr-380	1644	3	the	the	DET
ftr-380	1644	4	fourth	fourth	ADJ
ftr-380	1644	5	circuit	circuit	NOUN
ftr-380	1644	6	test	test	NOUN
ftr-380	1644	7	in	in	ADP
ftr-380	1644	8	rice	rice	NOUN
ftr-380	1644	9	's	's	PART
ftr-380	1644	10	toyota	toyota	PROPN
ftr-380	1644	11	world	world	PROPN
ftr-380	1644	12	,	,	PUNCT
ftr-380	1644	13	inc	inc	PROPN
ftr-380	1644	14	.	.	PROPN
ftr-380	1644	15	v.	v.	PROPN
ftr-380	1644	16	commissioner	commissioner	PROPN
ftr-380	1644	17	,	,	PUNCT
ftr-380	1644	18	752	752	NUM
ftr-380	1644	19	f.2d	f.2d	SYM
ftr-380	1644	20	89	89	NUM
ftr-380	1644	21	(	(	PUNCT
ftr-380	1644	22	1985	1985	NUM
ftr-380	1644	23	)	)	PUNCT
ftr-380	1644	24	,	,	PUNCT
ftr-380	1644	25	a	a	DET
ftr-380	1644	26	transaction	transaction	NOUN
ftr-380	1644	27	[	[	X
ftr-380	1644	28	vol	vol	NOUN
ftr-380	1644	29	,	,	PUNCT
ftr-380	1644	30	8	8	NUM
ftr-380	1644	31	:	:	PUNCT
ftr-380	1644	32	si	si	NOUN
ftr-380	1644	33	recent	recent	ADJ
ftr-380	1644	34	developments	development	NOUN
ftr-380	1644	35	in	in	ADP
ftr-380	1644	36	federal	federal	ADJ
ftr-380	1644	37	income	income	NOUN
ftr-380	1644	38	taxation	taxation	NOUN
ftr-380	1644	39	will	will	AUX
ftr-380	1644	40	be	be	AUX
ftr-380	1644	41	treated	treat	VERB
ftr-380	1644	42	as	as	ADP
ftr-380	1644	43	a	a	DET
ftr-380	1644	44	sham	sham	NOUN
ftr-380	1644	45	only	only	ADV
ftr-380	1644	46	if	if	SCONJ
ftr-380	1644	47	the	the	DET
ftr-380	1644	48	court	court	NOUN
ftr-380	1644	49	finds	find	VERB
ftr-380	1644	50	that	that	SCONJ
ftr-380	1644	51	"	"	PUNCT
ftr-380	1644	52	the	the	DET
ftr-380	1644	53	taxpayer	taxpayer	NOUN
ftr-380	1644	54	was	be	AUX
ftr-380	1644	55	motivated	motivate	VERB
ftr-380	1644	56	by	by	ADP
ftr-380	1644	57	no	no	DET
ftr-380	1644	58	business	business	NOUN
ftr-380	1644	59	purposes	purpose	NOUN
ftr-380	1644	60	other	other	ADJ
ftr-380	1644	61	than	than	ADP
ftr-380	1644	62	obtaining	obtain	VERB
ftr-380	1644	63	tax	tax	NOUN
ftr-380	1644	64	benefits	benefit	NOUN
ftr-380	1644	65	in	in	ADP
ftr-380	1644	66	entering	enter	VERB
ftr-380	1644	67	the	the	DET
ftr-380	1644	68	transaction	transaction	NOUN
ftr-380	1644	69	,	,	PUNCT
ftr-380	1644	70	and	and	CCONJ
ftr-380	1644	71	that	that	SCONJ
ftr-380	1644	72	the	the	DET
ftr-380	1644	73	transaction	transaction	NOUN
ftr-380	1644	74	has	have	VERB
ftr-380	1644	75	no	no	DET
ftr-380	1644	76	economic	economic	ADJ
ftr-380	1644	77	substance	substance	NOUN
ftr-380	1644	78	because	because	SCONJ
ftr-380	1644	79	no	no	DET
ftr-380	1644	80	reasonable	reasonable	ADJ
ftr-380	1644	81	possibility	possibility	NOUN
ftr-380	1644	82	of	of	ADP
ftr-380	1644	83	a	a	DET
ftr-380	1644	84	profit	profit	NOUN
ftr-380	1644	85	exists	exist	VERB
ftr-380	1644	86	.	.	PUNCT
ftr-380	1644	87	"	"	PUNCT
ftr-380	1645	1	taxpayer	taxpayer	NOUN
ftr-380	1645	2	conceded	concede	VERB
ftr-380	1645	3	for	for	ADP
ftr-380	1645	4	purposes	purpose	NOUN
ftr-380	1645	5	of	of	ADP
ftr-380	1645	6	its	its	PRON
ftr-380	1645	7	motion	motion	NOUN
ftr-380	1645	8	"	"	PUNCT
ftr-380	1645	9	that	that	DET
ftr-380	1645	10	tax	tax	NOUN
ftr-380	1645	11	avoidance	avoidance	NOUN
ftr-380	1645	12	was	be	AUX
ftr-380	1645	13	its	its	PRON
ftr-380	1645	14	sole	sole	ADJ
ftr-380	1645	15	motivation	motivation	NOUN
ftr-380	1645	16	.	.	PUNCT
ftr-380	1645	17	"	"	PUNCT
ftr-380	1646	1	the	the	DET
ftr-380	1646	2	court	court	NOUN
ftr-380	1646	3	held	hold	VERB
ftr-380	1646	4	that	that	SCONJ
ftr-380	1646	5	"	"	PUNCT
ftr-380	1646	6	[	[	X
ftr-380	1646	7	a	a	X
ftr-380	1646	8	]	]	X
ftr-380	1646	9	corporation	corporation	NOUN
ftr-380	1646	10	and	and	CCONJ
ftr-380	1646	11	its	its	PRON
ftr-380	1646	12	transactions	transaction	NOUN
ftr-380	1646	13	are	be	AUX
ftr-380	1646	14	objectively	objectively	ADV
ftr-380	1646	15	reasonable	reasonable	ADJ
ftr-380	1646	16	,	,	PUNCT
ftr-380	1646	17	despite	despite	SCONJ
ftr-380	1646	18	any	any	DET
ftr-380	1646	19	taxavoidance	taxavoidance	NOUN
ftr-380	1646	20	motive	motive	NOUN
ftr-380	1646	21	,	,	PUNCT
ftr-380	1646	22	so	so	ADV
ftr-380	1646	23	long	long	ADV
ftr-380	1646	24	as	as	SCONJ
ftr-380	1646	25	the	the	DET
ftr-380	1646	26	corporation	corporation	NOUN
ftr-380	1646	27	engages	engage	VERB
ftr-380	1646	28	in	in	ADP
ftr-380	1646	29	bona	bona	ADJ
ftr-380	1646	30	fide	fide	X
ftr-380	1646	31	economically	economically	ADV
ftr-380	1646	32	-	-	PUNCT
ftr-380	1646	33	based	base	VERB
ftr-380	1646	34	business	business	NOUN
ftr-380	1646	35	transactions	transaction	NOUN
ftr-380	1646	36	.	.	PUNCT
ftr-380	1646	37	"	"	PUNCT
ftr-380	1647	1	*	*	PUNCT
ftr-380	1647	2	note	note	VERB
ftr-380	1647	3	how	how	SCONJ
ftr-380	1647	4	judge	judge	NOUN
ftr-380	1647	5	quarles	quarle	NOUN
ftr-380	1647	6	shifted	shift	VERB
ftr-380	1647	7	the	the	DET
ftr-380	1647	8	second	second	ADJ
ftr-380	1647	9	prong	prong	NOUN
ftr-380	1647	10	of	of	ADP
ftr-380	1647	11	the	the	DET
ftr-380	1647	12	test	test	NOUN
ftr-380	1647	13	from	from	ADP
ftr-380	1647	14	"	"	PUNCT
ftr-380	1647	15	reasonable	reasonable	ADJ
ftr-380	1647	16	possibility	possibility	NOUN
ftr-380	1647	17	of	of	ADP
ftr-380	1647	18	profit	profit	NOUN
ftr-380	1647	19	"	"	PUNCT
ftr-380	1647	20	to	to	ADP
ftr-380	1647	21	"	"	PUNCT
ftr-380	1647	22	bona	bona	X
ftr-380	1647	23	fide	fide	ADJ
ftr-380	1647	24	business	business	NOUN
ftr-380	1647	25	transaction	transaction	NOUN
ftr-380	1647	26	.	.	PUNCT
ftr-380	1647	27	"	"	PUNCT
ftr-380	1648	1	*	*	PUNCT
ftr-380	1648	2	the	the	DET
ftr-380	1648	3	transaction	transaction	NOUN
ftr-380	1648	4	was	be	AUX
ftr-380	1648	5	a	a	DET
ftr-380	1648	6	listed	list	VERB
ftr-380	1648	7	tax	tax	NOUN
ftr-380	1648	8	shelter	shelter	NOUN
ftr-380	1648	9	under	under	ADP
ftr-380	1648	10	notice	notice	NOUN
ftr-380	1648	11	2001	2001	NUM
ftr-380	1648	12	-	-	SYM
ftr-380	1648	13	17	17	NUM
ftr-380	1648	14	,	,	PUNCT
ftr-380	1648	15	2001	2001	NUM
ftr-380	1648	16	-	-	SYM
ftr-380	1648	17	9	9	NUM
ftr-380	1648	18	i.r.b	i.r.b	NOUN
ftr-380	1648	19	.	.	PUNCT
ftr-380	1649	1	730	730	NUM
ftr-380	1649	2	.	.	X
ftr-380	1649	3	*	*	PUNCT
ftr-380	1649	4	in	in	ADP
ftr-380	1649	5	1998	1998	NUM
ftr-380	1649	6	,	,	PUNCT
ftr-380	1649	7	black	black	PROPN
ftr-380	1649	8	&	&	CCONJ
ftr-380	1649	9	decker	decker	PROPN
ftr-380	1649	10	sold	sell	VERB
ftr-380	1649	11	three	three	NUM
ftr-380	1649	12	of	of	ADP
ftr-380	1649	13	its	its	PRON
ftr-380	1649	14	businesses	business	NOUN
ftr-380	1649	15	and	and	CCONJ
ftr-380	1649	16	realized	realize	VERB
ftr-380	1649	17	significant	significant	ADJ
ftr-380	1649	18	capital	capital	NOUN
ftr-380	1649	19	gains	gain	NOUN
ftr-380	1649	20	.	.	PUNCT
ftr-380	1650	1	that	that	DET
ftr-380	1650	2	same	same	ADJ
ftr-380	1650	3	year	year	NOUN
ftr-380	1650	4	,	,	PUNCT
ftr-380	1650	5	black	black	PROPN
ftr-380	1650	6	&	&	CCONJ
ftr-380	1650	7	decker	decker	PROPN
ftr-380	1650	8	created	create	VERB
ftr-380	1650	9	black	black	PROPN
ftr-380	1650	10	&	&	CCONJ
ftr-380	1650	11	decker	decker	PROPN
ftr-380	1650	12	healthcare	healthcare	PROPN
ftr-380	1650	13	management	management	PROPN
ftr-380	1650	14	inc	inc	PROPN
ftr-380	1650	15	.	.	PROPN
ftr-380	1651	1	(	(	PUNCT
ftr-380	1651	2	bdhmi	bdhmi	PROPN
ftr-380	1651	3	)	)	PUNCT
ftr-380	1651	4	,	,	PUNCT
ftr-380	1651	5	to	to	PART
ftr-380	1651	6	which	which	PRON
ftr-380	1651	7	it	it	PRON
ftr-380	1651	8	transferred	transfer	VERB
ftr-380	1651	9	approximately	approximately	ADV
ftr-380	1651	10	$	$	SYM
ftr-380	1651	11	561	561	NUM
ftr-380	1651	12	million	million	NUM
ftr-380	1651	13	dollars	dollar	NOUN
ftr-380	1651	14	,	,	PUNCT
ftr-380	1651	15	with	with	ADP
ftr-380	1651	16	bdhmi	bdhmi	PROPN
ftr-380	1651	17	assuming	assume	VERB
ftr-380	1651	18	$	$	SYM
ftr-380	1651	19	560	560	NUM
ftr-380	1651	20	million	million	NUM
ftr-380	1651	21	dollars	dollar	NOUN
ftr-380	1651	22	in	in	ADP
ftr-380	1651	23	contingent	contingent	ADJ
ftr-380	1651	24	employee	employee	NOUN
ftr-380	1651	25	healthcare	healthcare	NOUN
ftr-380	1651	26	claims	claim	NOUN
ftr-380	1651	27	against	against	ADP
ftr-380	1651	28	black	black	PROPN
ftr-380	1651	29	&	&	CCONJ
ftr-380	1651	30	decker	decker	PROPN
ftr-380	1651	31	.	.	PUNCT
ftr-380	1652	1	black	black	PROPN
ftr-380	1652	2	&	&	CCONJ
ftr-380	1652	3	decker	decker	PROPN
ftr-380	1652	4	then	then	ADV
ftr-380	1652	5	sold	sell	VERB
ftr-380	1652	6	the	the	DET
ftr-380	1652	7	bdhmi	bdhmi	PROPN
ftr-380	1652	8	stock	stock	NOUN
ftr-380	1652	9	to	to	ADP
ftr-380	1652	10	a	a	DET
ftr-380	1652	11	third	third	ADJ
ftr-380	1652	12	-	-	PUNCT
ftr-380	1652	13	party	party	NOUN
ftr-380	1652	14	for	for	ADP
ftr-380	1652	15	$	$	SYM
ftr-380	1652	16	1	1	NUM
ftr-380	1652	17	million	million	NUM
ftr-380	1652	18	dollars	dollar	NOUN
ftr-380	1652	19	,	,	PUNCT
ftr-380	1652	20	and	and	CCONJ
ftr-380	1652	21	claimed	claim	VERB
ftr-380	1652	22	a	a	DET
ftr-380	1652	23	$	$	SYM
ftr-380	1652	24	560	560	NUM
ftr-380	1652	25	million	million	NUM
ftr-380	1652	26	loss	loss	NOUN
ftr-380	1652	27	on	on	ADP
ftr-380	1652	28	the	the	DET
ftr-380	1652	29	grounds	ground	NOUN
ftr-380	1652	30	that	that	SCONJ
ftr-380	1652	31	its	its	PRON
ftr-380	1652	32	basis	basis	NOUN
ftr-380	1652	33	in	in	ADP
ftr-380	1652	34	the	the	DET
ftr-380	1652	35	bdhmi	bdhmi	PROPN
ftr-380	1652	36	stock	stock	NOUN
ftr-380	1652	37	was	be	AUX
ftr-380	1652	38	$	$	SYM
ftr-380	1652	39	561	561	NUM
ftr-380	1652	40	million	million	NUM
ftr-380	1652	41	dollars	dollar	NOUN
ftr-380	1652	42	.	.	PUNCT
ftr-380	1653	1	the	the	DET
ftr-380	1653	2	court	court	NOUN
ftr-380	1653	3	concluded	conclude	VERB
ftr-380	1653	4	that	that	SCONJ
ftr-380	1653	5	§	§	PROPN
ftr-380	1653	6	§	§	ADJ
ftr-380	1653	7	357(c)(3	357(c)(3	NUM
ftr-380	1653	8	)	)	PUNCT
ftr-380	1653	9	and	and	CCONJ
ftr-380	1653	10	358(d)(2	358(d)(2	NUM
ftr-380	1653	11	)	)	PUNCT
ftr-380	1653	12	applied	apply	VERB
ftr-380	1653	13	and	and	CCONJ
ftr-380	1653	14	that	that	DET
ftr-380	1653	15	black	black	PROPN
ftr-380	1653	16	&	&	CCONJ
ftr-380	1653	17	decker	decker	PROPN
ftr-380	1653	18	's	's	PART
ftr-380	1653	19	basis	basis	NOUN
ftr-380	1653	20	in	in	ADP
ftr-380	1653	21	the	the	DET
ftr-380	1653	22	bdhmi	bdhmi	PROPN
ftr-380	1653	23	stock	stock	NOUN
ftr-380	1653	24	properly	properly	ADV
ftr-380	1653	25	was	be	AUX
ftr-380	1653	26	not	not	PART
ftr-380	1653	27	reduced	reduce	VERB
ftr-380	1653	28	by	by	ADP
ftr-380	1653	29	the	the	DET
ftr-380	1653	30	amount	amount	NOUN
ftr-380	1653	31	of	of	ADP
ftr-380	1653	32	the	the	DET
ftr-380	1653	33	contingent	contingent	ADJ
ftr-380	1653	34	employee	employee	NOUN
ftr-380	1653	35	healthcare	healthcare	NOUN
ftr-380	1653	36	claims	claim	VERB
ftr-380	1653	37	.	.	PUNCT
ftr-380	1654	1	it	it	PRON
ftr-380	1654	2	rejected	reject	VERB
ftr-380	1654	3	the	the	DET
ftr-380	1654	4	irs	irs	PROPN
ftr-380	1654	5	contention	contention	NOUN
ftr-380	1654	6	that	that	SCONJ
ftr-380	1654	7	the	the	DET
ftr-380	1654	8	claims	claim	NOUN
ftr-380	1654	9	had	have	AUX
ftr-380	1654	10	to	to	PART
ftr-380	1654	11	be	be	AUX
ftr-380	1654	12	deductible	deductible	ADJ
ftr-380	1654	13	by	by	ADP
ftr-380	1654	14	the	the	DET
ftr-380	1654	15	transferee	transferee	NOUN
ftr-380	1654	16	(	(	PUNCT
ftr-380	1654	17	bdhmi	bdhmi	ADJ
ftr-380	1654	18	)	)	PUNCT
ftr-380	1654	19	,	,	PUNCT
ftr-380	1654	20	and	and	CCONJ
ftr-380	1654	21	,	,	PUNCT
ftr-380	1654	22	based	base	VERB
ftr-380	1654	23	upon	upon	SCONJ
ftr-380	1654	24	the	the	DET
ftr-380	1654	25	legislative	legislative	ADJ
ftr-380	1654	26	history	history	NOUN
ftr-380	1654	27	of	of	ADP
ftr-380	1654	28	§	§	PROPN
ftr-380	1654	29	357(c)(3	357(c)(3	NUM
ftr-380	1654	30	)	)	PUNCT
ftr-380	1654	31	,	,	PUNCT
ftr-380	1654	32	concluded	conclude	VERB
ftr-380	1654	33	that	that	SCONJ
ftr-380	1654	34	there	there	PRON
ftr-380	1654	35	was	be	VERB
ftr-380	1654	36	no	no	DET
ftr-380	1654	37	reduction	reduction	NOUN
ftr-380	1654	38	in	in	ADP
ftr-380	1654	39	basis	basis	NOUN
ftr-380	1654	40	because	because	SCONJ
ftr-380	1654	41	the	the	DET
ftr-380	1654	42	contingent	contingent	NOUN
ftr-380	1654	43	claims	claim	VERB
ftr-380	1654	44	were	be	AUX
ftr-380	1654	45	liabilities	liability	NOUN
ftr-380	1654	46	that	that	PRON
ftr-380	1654	47	would	would	AUX
ftr-380	1654	48	have	have	AUX
ftr-380	1654	49	been	be	AUX
ftr-380	1654	50	deductible	deductible	ADJ
ftr-380	1654	51	by	by	ADP
ftr-380	1654	52	the	the	DET
ftr-380	1654	53	transferor	transferor	NOUN
ftr-380	1654	54	shareholder	shareholder	NOUN
ftr-380	1654	55	had	have	AUX
ftr-380	1654	56	it	it	PRON
ftr-380	1654	57	paid	pay	VERB
ftr-380	1654	58	the	the	DET
ftr-380	1654	59	claims	claim	NOUN
ftr-380	1654	60	.	.	PUNCT
ftr-380	1655	1	a.	a.	NOUN
ftr-380	1655	2	government	government	NOUN
ftr-380	1655	3	's	's	PART
ftr-380	1655	4	summary	summary	NOUN
ftr-380	1655	5	judgment	judgment	NOUN
ftr-380	1655	6	motion	motion	NOUN
ftr-380	1655	7	had	have	AUX
ftr-380	1655	8	been	be	AUX
ftr-380	1655	9	denied	deny	VERB
ftr-380	1655	10	earlier	early	ADV
ftr-380	1655	11	on	on	ADP
ftr-380	1655	12	a	a	DET
ftr-380	1655	13	pro	pro	ADJ
ftr-380	1655	14	-	-	ADJ
ftr-380	1655	15	taxpayer	taxpayer	ADJ
ftr-380	1655	16	rationale	rationale	NOUN
ftr-380	1655	17	.	.	PUNCT
ftr-380	1656	1	black	black	PROPN
ftr-380	1656	2	&	&	CCONJ
ftr-380	1656	3	decker	decker	PROPN
ftr-380	1656	4	corp	corp	PROPN
ftr-380	1656	5	.	.	PROPN
ftr-380	1657	1	v.	v.	PROPN
ftr-380	1657	2	united	united	PROPN
ftr-380	1657	3	states	states	PROPN
ftr-380	1657	4	,	,	PUNCT
ftr-380	1657	5	2004	2004	NUM
ftr-380	1657	6	-	-	SYM
ftr-380	1657	7	2	2	NUM
ftr-380	1657	8	u.s.t.c	u.s.t.c	PROPN
ftr-380	1657	9	.	.	PROPN
ftr-380	1657	10	50,359	50,359	NUM
ftr-380	1657	11	(	(	PUNCT
ftr-380	1657	12	d.	d.	PROPN
ftr-380	1657	13	md	md	PROPN
ftr-380	1657	14	.	.	PROPN
ftr-380	1657	15	8/3/04	8/3/04	NUM
ftr-380	1657	16	)	)	PUNCT
ftr-380	1657	17	.	.	PUNCT
ftr-380	1658	1	as	as	SCONJ
ftr-380	1658	2	the	the	DET
ftr-380	1658	3	facts	fact	NOUN
ftr-380	1658	4	were	be	AUX
ftr-380	1658	5	stated	state	VERB
ftr-380	1658	6	in	in	ADP
ftr-380	1658	7	the	the	DET
ftr-380	1658	8	opinion	opinion	NOUN
ftr-380	1658	9	,	,	PUNCT
ftr-380	1658	10	in	in	ADP
ftr-380	1658	11	1998	1998	NUM
ftr-380	1658	12	,	,	PUNCT
ftr-380	1658	13	b	b	PROPN
ftr-380	1658	14	&	&	CCONJ
ftr-380	1658	15	d	d	PROPN
ftr-380	1658	16	sold	sell	VERB
ftr-380	1658	17	three	three	NUM
ftr-380	1658	18	of	of	ADP
ftr-380	1658	19	its	its	PRON
ftr-380	1658	20	businesses	business	NOUN
ftr-380	1658	21	.	.	PUNCT
ftr-380	1659	1	as	as	ADP
ftr-380	1659	2	a	a	DET
ftr-380	1659	3	result	result	NOUN
ftr-380	1659	4	of	of	ADP
ftr-380	1659	5	these	these	DET
ftr-380	1659	6	sales	sale	NOUN
ftr-380	1659	7	,	,	PUNCT
ftr-380	1659	8	b	b	PROPN
ftr-380	1659	9	&	&	CCONJ
ftr-380	1659	10	d	d	PROPN
ftr-380	1659	11	generated	generate	VERB
ftr-380	1659	12	significant	significant	ADJ
ftr-380	1659	13	capital	capital	NOUN
ftr-380	1659	14	gains	gain	NOUN
ftr-380	1659	15	.	.	PUNCT
ftr-380	1660	1	that	that	DET
ftr-380	1660	2	same	same	ADJ
ftr-380	1660	3	year	year	NOUN
ftr-380	1660	4	,	,	PUNCT
ftr-380	1660	5	b	b	PROPN
ftr-380	1660	6	&	&	CCONJ
ftr-380	1660	7	d	d	PROPN
ftr-380	1660	8	created	create	VERB
ftr-380	1660	9	black	black	ADJ
ftr-380	1660	10	&	&	CCONJ
ftr-380	1660	11	decker	decker	PROPN
ftr-380	1660	12	healthcare	healthcare	PROPN
ftr-380	1660	13	management	management	PROPN
ftr-380	1660	14	inc	inc	PROPN
ftr-380	1660	15	.	.	PROPN
ftr-380	1661	1	(	(	PUNCT
ftr-380	1661	2	"	"	PUNCT
ftr-380	1661	3	bdhmi	bdhmi	ADJ
ftr-380	1661	4	"	"	PUNCT
ftr-380	1661	5	)	)	PUNCT
ftr-380	1661	6	.	.	PUNCT
ftr-380	1662	1	b	b	PROPN
ftr-380	1662	2	&	&	CCONJ
ftr-380	1662	3	d	d	PROPN
ftr-380	1662	4	transferred	transfer	VERB
ftr-380	1662	5	approximately	approximately	ADV
ftr-380	1662	6	$	$	SYM
ftr-380	1662	7	561	561	NUM
ftr-380	1662	8	million	million	NUM
ftr-380	1662	9	dollars	dollar	NOUN
ftr-380	1662	10	to	to	ADP
ftr-380	1662	11	bdhmi	bdhmi	VERB
ftr-380	1662	12	along	along	ADP
ftr-380	1662	13	with	with	ADP
ftr-380	1662	14	$	$	SYM
ftr-380	1662	15	560	560	NUM
ftr-380	1662	16	million	million	NUM
ftr-380	1662	17	dollars	dollar	NOUN
ftr-380	1662	18	in	in	ADP
ftr-380	1662	19	contingent	contingent	ADJ
ftr-380	1662	20	employee	employee	NOUN
ftr-380	1662	21	healthcare	healthcare	NOUN
ftr-380	1662	22	claims	claim	NOUN
ftr-380	1662	23	in	in	ADP
ftr-380	1662	24	exchange	exchange	NOUN
ftr-380	1662	25	for	for	ADP
ftr-380	1662	26	newly	newly	ADV
ftr-380	1662	27	issued	issue	VERB
ftr-380	1662	28	stock	stock	NOUN
ftr-380	1662	29	in	in	ADP
ftr-380	1662	30	bdhmi	bdhmi	PROPN
ftr-380	1662	31	.	.	PUNCT
ftr-380	1663	1	b	b	PROPN
ftr-380	1663	2	&	&	CCONJ
ftr-380	1663	3	d	d	PROPN
ftr-380	1663	4	sold	sell	VERB
ftr-380	1663	5	its	its	PRON
ftr-380	1663	6	stock	stock	NOUN
ftr-380	1663	7	in	in	ADP
ftr-380	1663	8	bdhmi	bdhmi	PROPN
ftr-380	1663	9	to	to	ADP
ftr-380	1663	10	an	an	DET
ftr-380	1663	11	independent	independent	ADJ
ftr-380	1663	12	third	third	ADJ
ftr-380	1663	13	-	-	PUNCT
ftr-380	1663	14	party	party	NOUN
ftr-380	1663	15	for	for	ADP
ftr-380	1663	16	$	$	SYM
ftr-380	1663	17	1	1	NUM
ftr-380	1663	18	million	million	NUM
ftr-380	1663	19	dollars	dollar	NOUN
ftr-380	1663	20	.	.	PUNCT
ftr-380	1664	1	because	because	SCONJ
ftr-380	1664	2	b	b	PROPN
ftr-380	1664	3	&	&	CCONJ
ftr-380	1664	4	d	d	PROPN
ftr-380	1664	5	believed	believe	VERB
ftr-380	1664	6	that	that	SCONJ
ftr-380	1664	7	its	its	PRON
ftr-380	1664	8	basis	basis	NOUN
ftr-380	1664	9	in	in	ADP
ftr-380	1664	10	the	the	DET
ftr-380	1664	11	bdhmi	bdhmi	PROPN
ftr-380	1664	12	stock	stock	NOUN
ftr-380	1664	13	was	be	AUX
ftr-380	1664	14	$	$	SYM
ftr-380	1664	15	561	561	NUM
ftr-380	1664	16	million	million	NUM
ftr-380	1664	17	dollars	dollar	NOUN
ftr-380	1664	18	,	,	PUNCT
ftr-380	1664	19	the	the	DET
ftr-380	1664	20	value	value	NOUN
ftr-380	1664	21	of	of	ADP
ftr-380	1664	22	the	the	DET
ftr-380	1664	23	2006	2006	NUM
ftr-380	1664	24	]	]	X
ftr-380	1664	25	florida	florida	PROPN
ftr-380	1664	26	tax	tax	PROPN
ftr-380	1664	27	review	review	NOUN
ftr-380	1664	28	property	property	NOUN
ftr-380	1664	29	it	it	PRON
ftr-380	1664	30	had	have	AUX
ftr-380	1664	31	transferred	transfer	VERB
ftr-380	1664	32	to	to	ADP
ftr-380	1664	33	bdhmi	bdhmi	PROPN
ftr-380	1664	34	,	,	PUNCT
ftr-380	1664	35	b	b	PROPN
ftr-380	1664	36	&	&	CCONJ
ftr-380	1664	37	d	d	PROPN
ftr-380	1664	38	claimed	claim	VERB
ftr-380	1664	39	approximately	approximately	ADV
ftr-380	1664	40	$	$	SYM
ftr-380	1664	41	560	560	NUM
ftr-380	1664	42	million	million	NUM
ftr-380	1664	43	dollars	dollar	NOUN
ftr-380	1664	44	in	in	ADP
ftr-380	1664	45	capital	capital	NOUN
ftr-380	1664	46	loss	loss	NOUN
ftr-380	1664	47	on	on	ADP
ftr-380	1664	48	the	the	DET
ftr-380	1664	49	sale	sale	NOUN
ftr-380	1664	50	,	,	PUNCT
ftr-380	1664	51	which	which	PRON
ftr-380	1664	52	it	it	PRON
ftr-380	1664	53	reported	report	VERB
ftr-380	1664	54	on	on	ADP
ftr-380	1664	55	its	its	PRON
ftr-380	1664	56	1998	1998	NUM
ftr-380	1664	57	federal	federal	ADJ
ftr-380	1664	58	tax	tax	NOUN
ftr-380	1664	59	return	return	NOUN
ftr-380	1664	60	.	.	PUNCT
ftr-380	1665	1	b	b	NOUN
ftr-380	1665	2	&	&	CCONJ
ftr-380	1665	3	d	d	PROPN
ftr-380	1665	4	applied	apply	VERB
ftr-380	1665	5	a	a	DET
ftr-380	1665	6	portion	portion	NOUN
ftr-380	1665	7	of	of	ADP
ftr-380	1665	8	the	the	DET
ftr-380	1665	9	capital	capital	NOUN
ftr-380	1665	10	loss	loss	NOUN
ftr-380	1665	11	to	to	PART
ftr-380	1665	12	offset	offset	VERB
ftr-380	1665	13	its	its	PRON
ftr-380	1665	14	capital	capital	NOUN
ftr-380	1665	15	gains	gain	NOUN
ftr-380	1665	16	from	from	ADP
ftr-380	1665	17	selling	sell	VERB
ftr-380	1665	18	the	the	DET
ftr-380	1665	19	three	three	NUM
ftr-380	1665	20	businesses	business	NOUN
ftr-380	1665	21	,	,	PUNCT
ftr-380	1665	22	and	and	CCONJ
ftr-380	1665	23	carried	carry	VERB
ftr-380	1665	24	back	back	ADV
ftr-380	1665	25	and	and	CCONJ
ftr-380	1665	26	carried	carry	VERB
ftr-380	1665	27	forward	forward	ADV
ftr-380	1665	28	the	the	DET
ftr-380	1665	29	remaining	remain	VERB
ftr-380	1665	30	capital	capital	NOUN
ftr-380	1665	31	loss	loss	NOUN
ftr-380	1665	32	to	to	PART
ftr-380	1665	33	offset	offset	VERB
ftr-380	1665	34	gains	gain	NOUN
ftr-380	1665	35	in	in	ADP
ftr-380	1665	36	prior	prior	ADJ
ftr-380	1665	37	and	and	CCONJ
ftr-380	1665	38	future	future	ADJ
ftr-380	1665	39	tax	tax	NOUN
ftr-380	1665	40	years	year	NOUN
ftr-380	1665	41	.	.	PUNCT
ftr-380	1666	1	(	(	PUNCT
ftr-380	1666	2	citations	citation	NOUN
ftr-380	1666	3	omitted	omit	VERB
ftr-380	1666	4	)	)	PUNCT
ftr-380	1666	5	*	*	PUNCT
ftr-380	1666	6	the	the	DET
ftr-380	1666	7	court	court	NOUN
ftr-380	1666	8	went	go	VERB
ftr-380	1666	9	on	on	ADP
ftr-380	1666	10	to	to	PART
ftr-380	1666	11	analyze	analyze	VERB
ftr-380	1666	12	and	and	CCONJ
ftr-380	1666	13	conclude	conclude	VERB
ftr-380	1666	14	that	that	SCONJ
ftr-380	1666	15	§	§	PROPN
ftr-380	1666	16	§	§	ADJ
ftr-380	1666	17	357(c)(3	357(c)(3	NUM
ftr-380	1666	18	)	)	PUNCT
ftr-380	1666	19	and	and	CCONJ
ftr-380	1666	20	358(d	358(d	NUM
ftr-380	1666	21	)	)	PUNCT
ftr-380	1666	22	applied	apply	VERB
ftr-380	1666	23	so	so	SCONJ
ftr-380	1666	24	the	the	DET
ftr-380	1666	25	basis	basis	NOUN
ftr-380	1666	26	of	of	ADP
ftr-380	1666	27	the	the	DET
ftr-380	1666	28	subsidiary	subsidiary	NOUN
ftr-380	1666	29	's	's	PART
ftr-380	1666	30	stock	stock	NOUN
ftr-380	1666	31	is	be	AUX
ftr-380	1666	32	not	not	PART
ftr-380	1666	33	reduced	reduce	VERB
ftr-380	1666	34	by	by	ADP
ftr-380	1666	35	the	the	DET
ftr-380	1666	36	amount	amount	NOUN
ftr-380	1666	37	of	of	ADP
ftr-380	1666	38	the	the	DET
ftr-380	1666	39	contingent	contingent	ADJ
ftr-380	1666	40	employee	employee	NOUN
ftr-380	1666	41	healthcare	healthcare	NOUN
ftr-380	1666	42	claims	claim	VERB
ftr-380	1666	43	.	.	PUNCT
ftr-380	1667	1	it	it	PRON
ftr-380	1667	2	rejected	reject	VERB
ftr-380	1667	3	the	the	DET
ftr-380	1667	4	irs	irs	PROPN
ftr-380	1667	5	contention	contention	NOUN
ftr-380	1667	6	that	that	SCONJ
ftr-380	1667	7	the	the	DET
ftr-380	1667	8	claims	claim	NOUN
ftr-380	1667	9	had	have	AUX
ftr-380	1667	10	to	to	PART
ftr-380	1667	11	be	be	AUX
ftr-380	1667	12	deductible	deductible	ADJ
ftr-380	1667	13	by	by	ADP
ftr-380	1667	14	the	the	DET
ftr-380	1667	15	transferee	transferee	NOUN
ftr-380	1668	1	[	[	X
ftr-380	1668	2	the	the	DET
ftr-380	1668	3	subsidiary	subsidiary	NOUN
ftr-380	1668	4	]	]	PUNCT
ftr-380	1668	5	,	,	PUNCT
ftr-380	1668	6	and	and	CCONJ
ftr-380	1668	7	held	hold	VERB
ftr-380	1668	8	that	that	SCONJ
ftr-380	1668	9	(	(	PUNCT
ftr-380	1668	10	based	base	VERB
ftr-380	1668	11	upon	upon	SCONJ
ftr-380	1668	12	the	the	DET
ftr-380	1668	13	1978	1978	NUM
ftr-380	1668	14	legislative	legislative	ADJ
ftr-380	1668	15	history	history	NOUN
ftr-380	1668	16	to	to	ADP
ftr-380	1668	17	§	§	PROPN
ftr-380	1668	18	357(c)(3	357(c)(3	NUM
ftr-380	1668	19	)	)	PUNCT
ftr-380	1668	20	)	)	PUNCT
ftr-380	1668	21	the	the	DET
ftr-380	1668	22	only	only	ADJ
ftr-380	1668	23	requirement	requirement	NOUN
ftr-380	1668	24	is	be	AUX
ftr-380	1668	25	that	that	SCONJ
ftr-380	1668	26	the	the	DET
ftr-380	1668	27	claims	claim	NOUN
ftr-380	1668	28	must	must	AUX
ftr-380	1668	29	be	be	AUX
ftr-380	1668	30	deductible	deductible	ADJ
ftr-380	1668	31	by	by	ADP
ftr-380	1668	32	taxpayer	taxpayer	NOUN
ftr-380	1668	33	[	[	X
ftr-380	1668	34	the	the	DET
ftr-380	1668	35	transferor	transferor	NOUN
ftr-380	1668	36	corporation	corporation	NOUN
ftr-380	1668	37	]	]	PUNCT
ftr-380	1668	38	.	.	PUNCT
ftr-380	1669	1	*	*	PUNCT
ftr-380	1669	2	section	section	NOUN
ftr-380	1669	3	358(h	358(h	PROPN
ftr-380	1669	4	)	)	PUNCT
ftr-380	1669	5	,	,	PUNCT
ftr-380	1669	6	added	add	VERB
ftr-380	1669	7	in	in	ADP
ftr-380	1669	8	2000	2000	NUM
ftr-380	1669	9	and	and	CCONJ
ftr-380	1669	10	amended	amend	VERB
ftr-380	1669	11	in	in	ADP
ftr-380	1669	12	2002	2002	NUM
ftr-380	1669	13	,	,	PUNCT
ftr-380	1669	14	would	would	AUX
ftr-380	1669	15	preclude	preclude	VERB
ftr-380	1669	16	this	this	DET
ftr-380	1669	17	result	result	NOUN
ftr-380	1669	18	for	for	ADP
ftr-380	1669	19	assumptions	assumption	NOUN
ftr-380	1669	20	of	of	ADP
ftr-380	1669	21	liability	liability	NOUN
ftr-380	1669	22	after	after	ADP
ftr-380	1669	23	its	its	PRON
ftr-380	1669	24	10/18/99	10/18/99	NUM
ftr-380	1669	25	effective	effective	ADJ
ftr-380	1669	26	date	date	NOUN
ftr-380	1669	27	.	.	PUNCT
ftr-380	1670	1	if	if	SCONJ
ftr-380	1670	2	the	the	DET
ftr-380	1670	3	basis	basis	NOUN
ftr-380	1670	4	of	of	ADP
ftr-380	1670	5	stock	stock	NOUN
ftr-380	1670	6	received	receive	VERB
ftr-380	1670	7	in	in	ADP
ftr-380	1670	8	a	a	DET
ftr-380	1670	9	§	§	PROPN
ftr-380	1670	10	351	351	NUM
ftr-380	1670	11	transaction	transaction	NOUN
ftr-380	1670	12	otherwise	otherwise	ADV
ftr-380	1670	13	would	would	AUX
ftr-380	1670	14	exceed	exceed	VERB
ftr-380	1670	15	its	its	PRON
ftr-380	1670	16	fair	fair	ADJ
ftr-380	1670	17	market	market	NOUN
ftr-380	1670	18	value	value	NOUN
ftr-380	1670	19	,	,	PUNCT
ftr-380	1670	20	§	§	PROPN
ftr-380	1670	21	358(h	358(h	NUM
ftr-380	1670	22	)	)	PUNCT
ftr-380	1670	23	requires	require	VERB
ftr-380	1670	24	that	that	SCONJ
ftr-380	1670	25	the	the	DET
ftr-380	1670	26	basis	basis	NOUN
ftr-380	1670	27	of	of	ADP
ftr-380	1670	28	the	the	DET
ftr-380	1670	29	stock	stock	NOUN
ftr-380	1670	30	be	be	AUX
ftr-380	1670	31	reduced	reduce	VERB
ftr-380	1670	32	(	(	PUNCT
ftr-380	1670	33	but	but	CCONJ
ftr-380	1670	34	not	not	PART
ftr-380	1670	35	below	below	ADP
ftr-380	1670	36	the	the	DET
ftr-380	1670	37	fair	fair	ADJ
ftr-380	1670	38	market	market	NOUN
ftr-380	1670	39	value	value	NOUN
ftr-380	1670	40	)	)	PUNCT
ftr-380	1670	41	by	by	ADP
ftr-380	1670	42	the	the	DET
ftr-380	1670	43	amount	amount	NOUN
ftr-380	1670	44	(	(	PUNCT
ftr-380	1670	45	determined	determine	VERB
ftr-380	1670	46	as	as	ADP
ftr-380	1670	47	of	of	ADP
ftr-380	1670	48	the	the	DET
ftr-380	1670	49	date	date	NOUN
ftr-380	1670	50	of	of	ADP
ftr-380	1670	51	the	the	DET
ftr-380	1670	52	exchange	exchange	NOUN
ftr-380	1670	53	)	)	PUNCT
ftr-380	1670	54	of	of	ADP
ftr-380	1670	55	any	any	DET
ftr-380	1670	56	§	§	ADJ
ftr-380	1670	57	357(c)(3	357(c)(3	NUM
ftr-380	1670	58	)	)	PUNCT
ftr-380	1670	59	liability	liability	NOUN
ftr-380	1670	60	that	that	PRON
ftr-380	1670	61	was	be	AUX
ftr-380	1670	62	assumed	assume	VERB
ftr-380	1670	63	by	by	ADP
ftr-380	1670	64	the	the	DET
ftr-380	1670	65	corporation	corporation	NOUN
ftr-380	1670	66	.	.	PUNCT
ftr-380	1671	1	for	for	ADP
ftr-380	1671	2	this	this	DET
ftr-380	1671	3	purpose	purpose	NOUN
ftr-380	1671	4	,	,	PUNCT
ftr-380	1671	5	"	"	PUNCT
ftr-380	1671	6	liability	liability	NOUN
ftr-380	1671	7	"	"	PUNCT
ftr-380	1671	8	is	be	AUX
ftr-380	1671	9	broadly	broadly	ADV
ftr-380	1671	10	defined	define	VERB
ftr-380	1671	11	to	to	PART
ftr-380	1671	12	include	include	VERB
ftr-380	1671	13	"	"	PUNCT
ftr-380	1671	14	any	any	DET
ftr-380	1671	15	fixed	fixed	ADJ
ftr-380	1671	16	or	or	CCONJ
ftr-380	1671	17	contingent	contingent	ADJ
ftr-380	1671	18	obligation	obligation	NOUN
ftr-380	1671	19	to	to	PART
ftr-380	1671	20	make	make	VERB
ftr-380	1671	21	payment	payment	NOUN
ftr-380	1671	22	,	,	PUNCT
ftr-380	1671	23	without	without	ADP
ftr-380	1671	24	regard	regard	NOUN
ftr-380	1671	25	to	to	ADP
ftr-380	1671	26	whether	whether	SCONJ
ftr-380	1671	27	the	the	DET
ftr-380	1671	28	obligation	obligation	NOUN
ftr-380	1671	29	is	be	AUX
ftr-380	1671	30	otherwise	otherwise	ADV
ftr-380	1671	31	taken	take	VERB
ftr-380	1671	32	into	into	ADP
ftr-380	1671	33	account	account	NOUN
ftr-380	1671	34	for	for	ADP
ftr-380	1671	35	purposes	purpose	NOUN
ftr-380	1671	36	of	of	ADP
ftr-380	1671	37	[	[	PUNCT
ftr-380	1671	38	the	the	DET
ftr-380	1671	39	income	income	NOUN
ftr-380	1671	40	tax	tax	NOUN
ftr-380	1671	41	]	]	PUNCT
ftr-380	1671	42	.	.	PUNCT
ftr-380	1671	43	"	"	PUNCT
ftr-380	1672	1	b.	b.	PROPN
ftr-380	1672	2	black	black	PROPN
ftr-380	1672	3	&	&	CCONJ
ftr-380	1672	4	decker	decker	PROPN
ftr-380	1672	5	in	in	ADP
ftr-380	1672	6	the	the	DET
ftr-380	1672	7	fourth	fourth	ADJ
ftr-380	1672	8	circuit	circuit	NOUN
ftr-380	1672	9	:	:	PUNCT
ftr-380	1672	10	the	the	DET
ftr-380	1672	11	holding	holding	NOUN
ftr-380	1672	12	that	that	DET
ftr-380	1672	13	basis	basis	NOUN
ftr-380	1672	14	was	be	AUX
ftr-380	1672	15	not	not	PART
ftr-380	1672	16	reduced	reduce	VERB
ftr-380	1672	17	by	by	ADP
ftr-380	1672	18	contingent	contingent	ADJ
ftr-380	1672	19	deductible	deductible	ADJ
ftr-380	1672	20	liabilities	liability	NOUN
ftr-380	1672	21	was	be	AUX
ftr-380	1672	22	affirmed	affirm	VERB
ftr-380	1672	23	,	,	PUNCT
ftr-380	1672	24	but	but	CCONJ
ftr-380	1672	25	the	the	DET
ftr-380	1672	26	holding	holding	NOUN
ftr-380	1672	27	that	that	PRON
ftr-380	1672	28	the	the	DET
ftr-380	1672	29	transaction	transaction	NOUN
ftr-380	1672	30	did	do	AUX
ftr-380	1672	31	not	not	PART
ftr-380	1672	32	lack	lack	VERB
ftr-380	1672	33	economic	economic	ADJ
ftr-380	1672	34	substance	substance	NOUN
ftr-380	1672	35	was	be	AUX
ftr-380	1672	36	reversed	reverse	VERB
ftr-380	1672	37	and	and	CCONJ
ftr-380	1672	38	the	the	DET
ftr-380	1672	39	case	case	NOUN
ftr-380	1672	40	was	be	AUX
ftr-380	1672	41	remanded	remand	VERB
ftr-380	1672	42	for	for	ADP
ftr-380	1672	43	trial	trial	NOUN
ftr-380	1672	44	.	.	PUNCT
ftr-380	1673	1	black	black	PROPN
ftr-380	1673	2	&	&	CCONJ
ftr-380	1673	3	decker	decker	PROPN
ftr-380	1673	4	corp	corp	PROPN
ftr-380	1673	5	.	.	PROPN
ftr-380	1674	1	v.	v.	PROPN
ftr-380	1674	2	united	united	PROPN
ftr-380	1674	3	states	states	PROPN
ftr-380	1674	4	,	,	PUNCT
ftr-380	1674	5	436	436	NUM
ftr-380	1674	6	f.3d	f.3d	NUM
ftr-380	1674	7	431	431	NUM
ftr-380	1674	8	(	(	PUNCT
ftr-380	1674	9	4th	4th	ADJ
ftr-380	1674	10	cir	cir	NOUN
ftr-380	1674	11	.	.	PUNCT
ftr-380	1674	12	2/2/06	2/2/06	NUM
ftr-380	1674	13	)	)	PUNCT
ftr-380	1674	14	,	,	PUNCT
ftr-380	1674	15	affg	affg	PROPN
ftr-380	1674	16	denial	denial	NOUN
ftr-380	1674	17	of	of	ADP
ftr-380	1674	18	government	government	NOUN
ftr-380	1674	19	's	's	PART
ftr-380	1674	20	motion	motion	NOUN
ftr-380	1674	21	for	for	ADP
ftr-380	1674	22	summary	summary	NOUN
ftr-380	1674	23	judgment	judgment	NOUN
ftr-380	1674	24	at	at	ADP
ftr-380	1674	25	2004	2004	NUM
ftr-380	1674	26	-	-	SYM
ftr-380	1674	27	2	2	NUM
ftr-380	1674	28	u.s.t.c	u.s.t.c	PROPN
ftr-380	1674	29	.	.	PROPN
ftr-380	1674	30	50,359	50,359	NUM
ftr-380	1674	31	(	(	PUNCT
ftr-380	1674	32	d.	d.	PROPN
ftr-380	1674	33	md	md	PROPN
ftr-380	1674	34	.	.	PROPN
ftr-380	1674	35	8/3/04	8/3/04	NUM
ftr-380	1674	36	)	)	PUNCT
ftr-380	1674	37	,	,	PUNCT
ftr-380	1674	38	rev'g	rev'g	NOUN
ftr-380	1674	39	grant	grant	NOUN
ftr-380	1674	40	of	of	ADP
ftr-380	1674	41	taxpayer	taxpayer	NOUN
ftr-380	1674	42	's	's	PART
ftr-380	1674	43	motion	motion	NOUN
ftr-380	1674	44	for	for	ADP
ftr-380	1674	45	summary	summary	NOUN
ftr-380	1674	46	judgment	judgment	NOUN
ftr-380	1674	47	at	at	ADP
ftr-380	1674	48	340	340	NUM
ftr-380	1674	49	f.	f.	PROPN
ftr-380	1674	50	supp	supp	PROPN
ftr-380	1674	51	.	.	PUNCT
ftr-380	1675	1	2d	2d	PROPN
ftr-380	1675	2	621	621	NUM
ftr-380	1675	3	(	(	PUNCT
ftr-380	1675	4	d.	d.	PROPN
ftr-380	1675	5	md	md	PROPN
ftr-380	1675	6	.	.	PUNCT
ftr-380	1676	1	10/22/04	10/22/04	NUM
ftr-380	1676	2	)	)	PUNCT
ftr-380	1676	3	,	,	PUNCT
ftr-380	1676	4	and	and	CCONJ
ftr-380	1676	5	remanding	remand	VERB
ftr-380	1676	6	for	for	ADP
ftr-380	1676	7	trial	trial	NOUN
ftr-380	1676	8	.	.	PUNCT
ftr-380	1677	1	judge	judge	PROPN
ftr-380	1677	2	michael	michael	PROPN
ftr-380	1677	3	's	's	PART
ftr-380	1677	4	opinion	opinion	NOUN
ftr-380	1677	5	held	hold	VERB
ftr-380	1677	6	that	that	SCONJ
ftr-380	1677	7	the	the	DET
ftr-380	1677	8	government	government	NOUN
ftr-380	1677	9	motion	motion	NOUN
ftr-380	1677	10	for	for	ADP
ftr-380	1677	11	summary	summary	NOUN
ftr-380	1677	12	judgment	judgment	NOUN
ftr-380	1677	13	was	be	AUX
ftr-380	1677	14	properly	properly	ADV
ftr-380	1677	15	denied	deny	VERB
ftr-380	1677	16	because	because	SCONJ
ftr-380	1677	17	the	the	DET
ftr-380	1677	18	statute	statute	NOUN
ftr-380	1677	19	in	in	ADP
ftr-380	1677	20	effect	effect	NOUN
ftr-380	1677	21	at	at	ADP
ftr-380	1677	22	the	the	DET
ftr-380	1677	23	time	time	NOUN
ftr-380	1677	24	of	of	ADP
ftr-380	1677	25	the	the	DET
ftr-380	1677	26	transaction	transaction	NOUN
ftr-380	1677	27	permitted	permit	VERB
ftr-380	1677	28	taxpayer	taxpayer	NOUN
ftr-380	1677	29	to	to	PART
ftr-380	1677	30	do	do	VERB
ftr-380	1677	31	what	what	PRON
ftr-380	1677	32	it	it	PRON
ftr-380	1677	33	did	do	VERB
ftr-380	1677	34	,	,	PUNCT
ftr-380	1677	35	stating	state	VERB
ftr-380	1677	36	:	:	PUNCT
ftr-380	1677	37	the	the	DET
ftr-380	1677	38	irs	irs	PROPN
ftr-380	1677	39	presses	press	VERB
ftr-380	1677	40	two	two	NUM
ftr-380	1677	41	arguments	argument	NOUN
ftr-380	1677	42	for	for	ADP
ftr-380	1677	43	why	why	SCONJ
ftr-380	1677	44	taxpayer	taxpayer	NOUN
ftr-380	1677	45	can	can	AUX
ftr-380	1677	46	not	not	PART
ftr-380	1677	47	claim	claim	VERB
ftr-380	1677	48	the	the	DET
ftr-380	1677	49	§	§	PROPN
ftr-380	1677	50	357(c)(3	357(c)(3	NUM
ftr-380	1677	51	)	)	PUNCT
ftr-380	1677	52	exception	exception	NOUN
ftr-380	1677	53	.	.	PUNCT
ftr-380	1678	1	the	the	DET
ftr-380	1678	2	first	first	ADJ
ftr-380	1678	3	argument	argument	NOUN
ftr-380	1678	4	relies	rely	VERB
ftr-380	1678	5	on	on	ADP
ftr-380	1678	6	legislative	legislative	ADJ
ftr-380	1678	7	history	history	NOUN
ftr-380	1678	8	.	.	PUNCT
ftr-380	1679	1	the	the	DET
ftr-380	1679	2	irs	irs	PROPN
ftr-380	1679	3	focuses	focus	VERB
ftr-380	1679	4	on	on	ADP
ftr-380	1679	5	sentences	sentence	NOUN
ftr-380	1679	6	such	such	ADJ
ftr-380	1679	7	as	as	ADP
ftr-380	1679	8	the	the	DET
ftr-380	1679	9	first	first	ADJ
ftr-380	1679	10	of	of	ADP
ftr-380	1679	11	the	the	DET
ftr-380	1679	12	two	two	NUM
ftr-380	1679	13	from	from	ADP
ftr-380	1679	14	the	the	DET
ftr-380	1679	15	senate	senate	PROPN
ftr-380	1679	16	report	report	NOUN
ftr-380	1679	17	quoted	quote	VERB
ftr-380	1679	18	.	.	PUNCT
ftr-380	1680	1	it	it	PRON
ftr-380	1680	2	contends	contend	VERB
ftr-380	1680	3	that	that	SCONJ
ftr-380	1680	4	congress	congress	PROPN
ftr-380	1680	5	crafted	craft	VERB
ftr-380	1680	6	the	the	DET
ftr-380	1680	7	exception	exception	NOUN
ftr-380	1680	8	to	to	PART
ftr-380	1680	9	protect	protect	VERB
ftr-380	1680	10	a	a	DET
ftr-380	1680	11	parent	parent	NOUN
ftr-380	1680	12	corporation	corporation	NOUN
ftr-380	1680	13	from	from	ADP
ftr-380	1680	14	a	a	DET
ftr-380	1680	15	tax	tax	NOUN
ftr-380	1680	16	double	double	ADJ
ftr-380	1680	17	whammy	whammy	NOUN
ftr-380	1680	18	when	when	SCONJ
ftr-380	1680	19	transferring	transfer	VERB
ftr-380	1680	20	both	both	CCONJ
ftr-380	1680	21	assets	asset	NOUN
ftr-380	1680	22	and	and	CCONJ
ftr-380	1680	23	associated	associated	ADJ
ftr-380	1680	24	liabilities	liability	NOUN
ftr-380	1680	25	to	to	ADP
ftr-380	1680	26	a	a	DET
ftr-380	1680	27	subsidiary	subsidiary	NOUN
ftr-380	1680	28	in	in	ADP
ftr-380	1680	29	[	[	X
ftr-380	1680	30	vol	vol	NOUN
ftr-380	1680	31	.	.	PUNCT
ftr-380	1680	32	8	8	NUM
ftr-380	1680	33	:	:	PUNCT
ftr-380	1680	34	si	si	PROPN
ftr-380	1680	35	recent	recent	ADJ
ftr-380	1680	36	developments	development	NOUN
ftr-380	1680	37	in	in	ADP
ftr-380	1680	38	federal	federal	ADJ
ftr-380	1680	39	income	income	NOUN
ftr-380	1680	40	taxation	taxation	NOUN
ftr-380	1680	41	exchange	exchange	NOUN
ftr-380	1680	42	for	for	ADP
ftr-380	1680	43	stock	stock	NOUN
ftr-380	1680	44	.	.	PUNCT
ftr-380	1681	1	from	from	ADP
ftr-380	1681	2	this	this	DET
ftr-380	1681	3	perspective	perspective	NOUN
ftr-380	1681	4	,	,	PUNCT
ftr-380	1681	5	congress	congress	PROPN
ftr-380	1681	6	wanted	want	VERB
ftr-380	1681	7	to	to	PART
ftr-380	1681	8	prevent	prevent	VERB
ftr-380	1681	9	such	such	ADJ
ftr-380	1681	10	parent	parent	NOUN
ftr-380	1681	11	corporations	corporation	NOUN
ftr-380	1681	12	from	from	ADP
ftr-380	1681	13	being	be	AUX
ftr-380	1681	14	twice	twice	ADV
ftr-380	1681	15	penalized	penalize	VERB
ftr-380	1681	16	by	by	ADP
ftr-380	1681	17	(	(	PUNCT
ftr-380	1681	18	1	1	NUM
ftr-380	1681	19	)	)	PUNCT
ftr-380	1681	20	deprivation	deprivation	NOUN
ftr-380	1681	21	of	of	ADP
ftr-380	1681	22	the	the	DET
ftr-380	1681	23	right	right	NOUN
ftr-380	1681	24	to	to	PART
ftr-380	1681	25	deduct	deduct	VERB
ftr-380	1681	26	the	the	DET
ftr-380	1681	27	transferred	transfer	VERB
ftr-380	1681	28	liabilities	liability	NOUN
ftr-380	1681	29	as	as	SCONJ
ftr-380	1681	30	they	they	PRON
ftr-380	1681	31	accrued	accrue	VERB
ftr-380	1681	32	and	and	CCONJ
ftr-380	1681	33	(	(	PUNCT
ftr-380	1681	34	2	2	X
ftr-380	1681	35	)	)	PUNCT
ftr-380	1681	36	mandatory	mandatory	ADJ
ftr-380	1681	37	reduction	reduction	NOUN
ftr-380	1681	38	of	of	ADP
ftr-380	1681	39	the	the	DET
ftr-380	1681	40	stock	stock	NOUN
ftr-380	1681	41	basis	basis	NOUN
ftr-380	1681	42	by	by	ADP
ftr-380	1681	43	the	the	DET
ftr-380	1681	44	amount	amount	NOUN
ftr-380	1681	45	of	of	ADP
ftr-380	1681	46	the	the	DET
ftr-380	1681	47	liabilities	liability	NOUN
ftr-380	1681	48	transferred	transfer	VERB
ftr-380	1681	49	.	.	PUNCT
ftr-380	1682	1	since	since	SCONJ
ftr-380	1682	2	taxpayer	taxpayer	NOUN
ftr-380	1682	3	only	only	ADV
ftr-380	1682	4	transferred	transfer	VERB
ftr-380	1682	5	the	the	DET
ftr-380	1682	6	health	health	NOUN
ftr-380	1682	7	claims	claim	NOUN
ftr-380	1682	8	but	but	CCONJ
ftr-380	1682	9	not	not	PART
ftr-380	1682	10	the	the	DET
ftr-380	1682	11	assets	asset	NOUN
ftr-380	1682	12	generating	generate	VERB
ftr-380	1682	13	those	those	DET
ftr-380	1682	14	claims	claim	NOUN
ftr-380	1682	15	,	,	PUNCT
ftr-380	1682	16	the	the	DET
ftr-380	1682	17	irs	irs	PROPN
ftr-380	1682	18	argues	argue	VERB
ftr-380	1682	19	that	that	SCONJ
ftr-380	1682	20	congress	congress	PROPN
ftr-380	1682	21	did	do	AUX
ftr-380	1682	22	not	not	PART
ftr-380	1682	23	intend	intend	VERB
ftr-380	1682	24	for	for	SCONJ
ftr-380	1682	25	taxpayer	taxpayer	NOUN
ftr-380	1682	26	to	to	PART
ftr-380	1682	27	benefit	benefit	VERB
ftr-380	1682	28	from	from	ADP
ftr-380	1682	29	§	§	PROPN
ftr-380	1682	30	357(c)(3	357(c)(3	NUM
ftr-380	1682	31	)	)	PUNCT
ftr-380	1682	32	.	.	PUNCT
ftr-380	1683	1	further	far	ADV
ftr-380	1683	2	,	,	PUNCT
ftr-380	1683	3	the	the	DET
ftr-380	1683	4	irs	irs	PROPN
ftr-380	1683	5	reads	read	VERB
ftr-380	1683	6	the	the	DET
ftr-380	1683	7	quoted	quote	VERB
ftr-380	1683	8	phrase	phrase	NOUN
ftr-380	1683	9	"	"	PUNCT
ftr-380	1683	10	would	would	AUX
ftr-380	1683	11	have	have	AUX
ftr-380	1683	12	given	give	VERB
ftr-380	1683	13	rise	rise	NOUN
ftr-380	1683	14	to	to	ADP
ftr-380	1683	15	a	a	DET
ftr-380	1683	16	deduction	deduction	NOUN
ftr-380	1683	17	,	,	PUNCT
ftr-380	1683	18	"	"	PUNCT
ftr-380	1683	19	s.	s.	PROPN
ftr-380	1683	20	rep	rep	PROPN
ftr-380	1683	21	.	.	PROPN
ftr-380	1683	22	no	no	INTJ
ftr-380	1683	23	.	.	NOUN
ftr-380	1684	1	96	96	NUM
ftr-380	1684	2	-	-	SYM
ftr-380	1684	3	498	498	NUM
ftr-380	1684	4	,	,	PUNCT
ftr-380	1684	5	at	at	ADP
ftr-380	1684	6	62	62	NUM
ftr-380	1684	7	,	,	PUNCT
ftr-380	1684	8	to	to	PART
ftr-380	1684	9	mean	mean	VERB
ftr-380	1684	10	a	a	DET
ftr-380	1684	11	deduction	deduction	NOUN
ftr-380	1684	12	unavailable	unavailable	ADJ
ftr-380	1684	13	to	to	ADP
ftr-380	1684	14	the	the	DET
ftr-380	1684	15	transferor	transferor	NOUN
ftr-380	1684	16	once	once	SCONJ
ftr-380	1684	17	the	the	DET
ftr-380	1684	18	liability	liability	NOUN
ftr-380	1684	19	has	have	AUX
ftr-380	1684	20	been	be	AUX
ftr-380	1684	21	transferred	transfer	VERB
ftr-380	1684	22	.	.	PUNCT
ftr-380	1685	1	the	the	DET
ftr-380	1685	2	legislative	legislative	ADJ
ftr-380	1685	3	history	history	NOUN
ftr-380	1685	4	argument	argument	NOUN
ftr-380	1685	5	does	do	AUX
ftr-380	1685	6	not	not	PART
ftr-380	1685	7	persuade	persuade	VERB
ftr-380	1685	8	us	we	PRON
ftr-380	1685	9	.	.	PUNCT
ftr-380	1686	1	the	the	DET
ftr-380	1686	2	prototypical	prototypical	ADJ
ftr-380	1686	3	transaction	transaction	NOUN
ftr-380	1686	4	congress	congress	PROPN
ftr-380	1686	5	had	have	VERB
ftr-380	1686	6	in	in	ADP
ftr-380	1686	7	mind	mind	NOUN
ftr-380	1686	8	in	in	ADP
ftr-380	1686	9	drafting	draft	VERB
ftr-380	1686	10	§	§	PROPN
ftr-380	1686	11	357(c)(3	357(c)(3	NOUN
ftr-380	1686	12	)	)	PUNCT
ftr-380	1687	1	may	may	AUX
ftr-380	1687	2	well	well	ADV
ftr-380	1687	3	have	have	AUX
ftr-380	1687	4	been	be	AUX
ftr-380	1687	5	one	one	NUM
ftr-380	1687	6	in	in	ADP
ftr-380	1687	7	which	which	PRON
ftr-380	1687	8	a	a	DET
ftr-380	1687	9	corporation	corporation	NOUN
ftr-380	1687	10	exchanged	exchange	VERB
ftr-380	1687	11	liabilities	liability	NOUN
ftr-380	1687	12	as	as	ADP
ftr-380	1687	13	part	part	NOUN
ftr-380	1687	14	of	of	ADP
ftr-380	1687	15	a	a	DET
ftr-380	1687	16	transfer	transfer	NOUN
ftr-380	1687	17	of	of	ADP
ftr-380	1687	18	an	an	DET
ftr-380	1687	19	entire	entire	ADJ
ftr-380	1687	20	trade	trade	NOUN
ftr-380	1687	21	or	or	CCONJ
ftr-380	1687	22	business	business	NOUN
ftr-380	1687	23	to	to	ADP
ftr-380	1687	24	a	a	DET
ftr-380	1687	25	controlled	control	VERB
ftr-380	1687	26	subsidiary	subsidiary	NOUN
ftr-380	1687	27	,	,	PUNCT
ftr-380	1687	28	but	but	CCONJ
ftr-380	1687	29	nothing	nothing	PRON
ftr-380	1687	30	in	in	ADP
ftr-380	1687	31	the	the	DET
ftr-380	1687	32	section	section	NOUN
ftr-380	1687	33	's	's	PART
ftr-380	1687	34	plain	plain	ADJ
ftr-380	1687	35	language	language	NOUN
ftr-380	1687	36	embraces	embrace	VERB
ftr-380	1687	37	such	such	DET
ftr-380	1687	38	a	a	DET
ftr-380	1687	39	limitation	limitation	NOUN
ftr-380	1687	40	.	.	PUNCT
ftr-380	1688	1	as	as	ADP
ftr-380	1688	2	a	a	DET
ftr-380	1688	3	result	result	NOUN
ftr-380	1688	4	we	we	PRON
ftr-380	1688	5	find	find	VERB
ftr-380	1688	6	no	no	DET
ftr-380	1688	7	ambiguity	ambiguity	NOUN
ftr-380	1688	8	in	in	ADP
ftr-380	1688	9	the	the	DET
ftr-380	1688	10	statute	statute	NOUN
ftr-380	1688	11	that	that	PRON
ftr-380	1688	12	requires	require	VERB
ftr-380	1688	13	us	we	PRON
ftr-380	1688	14	to	to	PART
ftr-380	1688	15	parse	parse	VERB
ftr-380	1688	16	the	the	DET
ftr-380	1688	17	congressional	congressional	ADJ
ftr-380	1688	18	record	record	NOUN
ftr-380	1688	19	and	and	CCONJ
ftr-380	1688	20	discern	discern	ADJ
ftr-380	1688	21	what	what	DET
ftr-380	1688	22	type	type	NOUN
ftr-380	1688	23	of	of	ADP
ftr-380	1688	24	business	business	NOUN
ftr-380	1688	25	transactions	transaction	NOUN
ftr-380	1688	26	congress	congress	PROPN
ftr-380	1688	27	originally	originally	ADV
ftr-380	1688	28	envisioned	envision	VERB
ftr-380	1688	29	in	in	ADP
ftr-380	1688	30	enacting	enact	VERB
ftr-380	1688	31	the	the	DET
ftr-380	1688	32	section	section	NOUN
ftr-380	1688	33	.	.	PUNCT
ftr-380	1689	1	the	the	DET
ftr-380	1689	2	senate	senate	PROPN
ftr-380	1689	3	report	report	NOUN
ftr-380	1689	4	's	's	PART
ftr-380	1689	5	use	use	NOUN
ftr-380	1689	6	of	of	ADP
ftr-380	1689	7	the	the	DET
ftr-380	1689	8	phrase	phrase	NOUN
ftr-380	1689	9	"	"	PUNCT
ftr-380	1689	10	would	would	AUX
ftr-380	1689	11	have	have	AUX
ftr-380	1689	12	given	give	VERB
ftr-380	1689	13	rise	rise	NOUN
ftr-380	1689	14	"	"	PUNCT
ftr-380	1689	15	also	also	ADV
ftr-380	1689	16	does	do	AUX
ftr-380	1689	17	not	not	PART
ftr-380	1689	18	go	go	VERB
ftr-380	1689	19	as	as	ADV
ftr-380	1689	20	far	far	ADV
ftr-380	1689	21	as	as	SCONJ
ftr-380	1689	22	the	the	DET
ftr-380	1689	23	irs	irs	PROPN
ftr-380	1689	24	would	would	AUX
ftr-380	1689	25	have	have	VERB
ftr-380	1689	26	us	we	PRON
ftr-380	1689	27	take	take	VERB
ftr-380	1689	28	it	it	PRON
ftr-380	1689	29	.	.	PUNCT
ftr-380	1690	1	on	on	ADP
ftr-380	1690	2	the	the	DET
ftr-380	1690	3	contrary	contrary	NOUN
ftr-380	1690	4	,	,	PUNCT
ftr-380	1690	5	we	we	PRON
ftr-380	1690	6	agree	agree	VERB
ftr-380	1690	7	with	with	ADP
ftr-380	1690	8	one	one	NUM
ftr-380	1690	9	commentator	commentator	NOUN
ftr-380	1690	10	's	's	PART
ftr-380	1690	11	observation	observation	NOUN
ftr-380	1690	12	that	that	SCONJ
ftr-380	1690	13	this	this	DET
ftr-380	1690	14	language	language	NOUN
ftr-380	1690	15	"	"	PUNCT
ftr-380	1690	16	does	do	AUX
ftr-380	1690	17	not	not	PART
ftr-380	1690	18	imply	imply	VERB
ftr-380	1690	19	.	.	PUNCT
ftr-380	1690	20	.	.	PUNCT
ftr-380	1690	21	.	.	PUNCT
ftr-380	1691	1	that	that	PRON
ftr-380	1691	2	congress	congress	PROPN
ftr-380	1691	3	silently	silently	ADV
ftr-380	1691	4	contemplated	contemplate	VERB
ftr-380	1691	5	a	a	DET
ftr-380	1691	6	case	case	NOUN
ftr-380	1691	7	in	in	ADP
ftr-380	1691	8	which	which	PRON
ftr-380	1691	9	liabilities	liability	NOUN
ftr-380	1691	10	are	be	AUX
ftr-380	1691	11	transferred	transfer	VERB
ftr-380	1691	12	but	but	CCONJ
ftr-380	1691	13	the	the	DET
ftr-380	1691	14	deduction	deduction	NOUN
ftr-380	1691	15	is	be	AUX
ftr-380	1691	16	retained	retain	VERB
ftr-380	1691	17	by	by	ADP
ftr-380	1691	18	the	the	DET
ftr-380	1691	19	transferor	transferor	NOUN
ftr-380	1691	20	and	and	CCONJ
ftr-380	1691	21	[	[	X
ftr-380	1691	22	then	then	ADV
ftr-380	1691	23	]	]	PUNCT
ftr-380	1691	24	concluded	conclude	VERB
ftr-380	1691	25	that	that	SCONJ
ftr-380	1691	26	§	§	PROPN
ftr-380	1691	27	357(c)(3	357(c)(3	NUM
ftr-380	1691	28	)	)	PUNCT
ftr-380	1691	29	should	should	AUX
ftr-380	1691	30	not	not	PART
ftr-380	1691	31	apply	apply	VERB
ftr-380	1691	32	.	.	PUNCT
ftr-380	1691	33	"	"	PUNCT
ftr-380	1692	1	ethan	ethan	PROPN
ftr-380	1692	2	yale	yale	PROPN
ftr-380	1692	3	,	,	PUNCT
ftr-380	1692	4	reexamining	reexamine	VERB
ftr-380	1692	5	black	black	ADJ
ftr-380	1692	6	&	&	CCONJ
ftr-380	1692	7	decker	decker	PROPN
ftr-380	1692	8	's	's	PART
ftr-380	1692	9	contingent	contingent	ADJ
ftr-380	1692	10	liability	liability	NOUN
ftr-380	1692	11	tax	tax	NOUN
ftr-380	1692	12	shelter	shelter	NOUN
ftr-380	1692	13	,	,	PUNCT
ftr-380	1692	14	108	108	NUM
ftr-380	1692	15	tax	tax	NOUN
ftr-380	1692	16	notes	note	NOUN
ftr-380	1692	17	223	223	NUM
ftr-380	1692	18	,	,	PUNCT
ftr-380	1692	19	234	234	NUM
ftr-380	1692	20	(	(	PUNCT
ftr-380	1692	21	july	july	PROPN
ftr-380	1692	22	11	11	NUM
ftr-380	1692	23	,	,	PUNCT
ftr-380	1692	24	2005	2005	NUM
ftr-380	1692	25	)	)	PUNCT
ftr-380	1692	26	.	.	PUNCT
ftr-380	1693	1	the	the	DET
ftr-380	1693	2	irs	irs	PROPN
ftr-380	1693	3	's	's	PART
ftr-380	1693	4	second	second	ADJ
ftr-380	1693	5	argument	argument	NOUN
ftr-380	1693	6	is	be	AUX
ftr-380	1693	7	based	base	VERB
ftr-380	1693	8	on	on	ADP
ftr-380	1693	9	sound	sound	ADJ
ftr-380	1693	10	administration	administration	NOUN
ftr-380	1693	11	of	of	ADP
ftr-380	1693	12	the	the	DET
ftr-380	1693	13	tax	tax	NOUN
ftr-380	1693	14	laws	law	NOUN
ftr-380	1693	15	,	,	PUNCT
ftr-380	1693	16	because	because	SCONJ
ftr-380	1693	17	the	the	DET
ftr-380	1693	18	taxpayer	taxpayer	NOUN
ftr-380	1693	19	should	should	AUX
ftr-380	1693	20	not	not	PART
ftr-380	1693	21	be	be	AUX
ftr-380	1693	22	allowed	allow	VERB
ftr-380	1693	23	to	to	PART
ftr-380	1693	24	take	take	VERB
ftr-380	1693	25	the	the	DET
ftr-380	1693	26	"	"	PUNCT
ftr-380	1693	27	functional	functional	ADJ
ftr-380	1693	28	equivalent	equivalent	NOUN
ftr-380	1693	29	of	of	ADP
ftr-380	1693	30	a	a	DET
ftr-380	1693	31	double	double	ADJ
ftr-380	1693	32	deduction	deduction	NOUN
ftr-380	1693	33	.	.	PUNCT
ftr-380	1693	34	"	"	PUNCT
ftr-380	1694	1	appellant	appellant	PROPN
ftr-380	1694	2	's	's	PART
ftr-380	1694	3	br	br	NOUN
ftr-380	1694	4	.	.	PUNCT
ftr-380	1695	1	at	at	ADP
ftr-380	1695	2	59	59	NUM
ftr-380	1695	3	.	.	PUNCT
ftr-380	1696	1	although	although	SCONJ
ftr-380	1696	2	taxpayer	taxpayer	NOUN
ftr-380	1696	3	has	have	AUX
ftr-380	1696	4	not	not	PART
ftr-380	1696	5	claimed	claim	VERB
ftr-380	1696	6	the	the	DET
ftr-380	1696	7	employee	employee	NOUN
ftr-380	1696	8	health	health	NOUN
ftr-380	1696	9	expenses	expense	NOUN
ftr-380	1696	10	as	as	ADP
ftr-380	1696	11	a	a	DET
ftr-380	1696	12	deduction	deduction	NOUN
ftr-380	1696	13	(	(	PUNCT
ftr-380	1696	14	bdhmi	bdhmi	ADJ
ftr-380	1696	15	,	,	PUNCT
ftr-380	1696	16	not	not	PART
ftr-380	1696	17	a	a	DET
ftr-380	1696	18	party	party	NOUN
ftr-380	1696	19	to	to	ADP
ftr-380	1696	20	this	this	DET
ftr-380	1696	21	suit	suit	NOUN
ftr-380	1696	22	,	,	PUNCT
ftr-380	1696	23	claims	claim	VERB
ftr-380	1696	24	them	they	PRON
ftr-380	1696	25	instead	instead	ADV
ftr-380	1696	26	)	)	PUNCT
ftr-380	1696	27	,	,	PUNCT
ftr-380	1696	28	the	the	DET
ftr-380	1696	29	irs	irs	PROPN
ftr-380	1696	30	argues	argue	VERB
ftr-380	1696	31	that	that	SCONJ
ftr-380	1696	32	taxpayer	taxpayer	NOUN
ftr-380	1696	33	has	have	VERB
ftr-380	1696	34	the	the	DET
ftr-380	1696	35	legal	legal	ADJ
ftr-380	1696	36	right	right	NOUN
ftr-380	1696	37	to	to	PART
ftr-380	1696	38	seek	seek	VERB
ftr-380	1696	39	these	these	DET
ftr-380	1696	40	deductions	deduction	NOUN
ftr-380	1696	41	as	as	SCONJ
ftr-380	1696	42	health	health	NOUN
ftr-380	1696	43	care	care	NOUN
ftr-380	1696	44	costs	cost	NOUN
ftr-380	1696	45	accrue	accrue	VERB
ftr-380	1696	46	.	.	PUNCT
ftr-380	1697	1	in	in	ADP
ftr-380	1697	2	the	the	DET
ftr-380	1697	3	irs	irs	PROPN
ftr-380	1697	4	's	's	PART
ftr-380	1697	5	view	view	NOUN
ftr-380	1697	6	,	,	PUNCT
ftr-380	1697	7	the	the	DET
ftr-380	1697	8	$	$	SYM
ftr-380	1697	9	560	560	NUM
ftr-380	1697	10	million	million	NUM
ftr-380	1697	11	loss	loss	NOUN
ftr-380	1697	12	that	that	PRON
ftr-380	1697	13	taxpayer	taxpayer	NOUN
ftr-380	1697	14	reported	report	VERB
ftr-380	1697	15	effectively	effectively	ADV
ftr-380	1697	16	accelerates	accelerate	VERB
ftr-380	1697	17	deductions	deduction	NOUN
ftr-380	1697	18	for	for	ADP
ftr-380	1697	19	uncertain	uncertain	ADJ
ftr-380	1697	20	future	future	ADJ
ftr-380	1697	21	health	health	NOUN
ftr-380	1697	22	care	care	NOUN
ftr-380	1697	23	costs	cost	NOUN
ftr-380	1697	24	through	through	ADP
ftr-380	1697	25	the	the	DET
ftr-380	1697	26	year	year	NOUN
ftr-380	1697	27	2007	2007	NUM
ftr-380	1697	28	.	.	PUNCT
ftr-380	1698	1	such	such	ADJ
ftr-380	1698	2	acceleration	acceleration	NOUN
ftr-380	1698	3	would	would	AUX
ftr-380	1698	4	contravene	contravene	VERB
ftr-380	1698	5	2006	2006	NUM
ftr-380	1698	6	]	]	PUNCT
ftr-380	1698	7	florida	florida	PROPN
ftr-380	1698	8	tax	tax	PROPN
ftr-380	1698	9	review	review	NOUN
ftr-380	1698	10	the	the	DET
ftr-380	1698	11	prohibition	prohibition	NOUN
ftr-380	1698	12	against	against	ADP
ftr-380	1698	13	claiming	claim	VERB
ftr-380	1698	14	a	a	DET
ftr-380	1698	15	deduction	deduction	NOUN
ftr-380	1698	16	in	in	ADP
ftr-380	1698	17	a	a	DET
ftr-380	1698	18	given	give	VERB
ftr-380	1698	19	tax	tax	NOUN
ftr-380	1698	20	year	year	NOUN
ftr-380	1698	21	for	for	ADP
ftr-380	1698	22	an	an	DET
ftr-380	1698	23	estimate	estimate	NOUN
ftr-380	1698	24	of	of	ADP
ftr-380	1698	25	liabilities	liability	NOUN
ftr-380	1698	26	that	that	PRON
ftr-380	1698	27	have	have	AUX
ftr-380	1698	28	not	not	PART
ftr-380	1698	29	become	become	AUX
ftr-380	1698	30	fixed	fix	VERB
ftr-380	1698	31	by	by	ADP
ftr-380	1698	32	the	the	DET
ftr-380	1698	33	end	end	NOUN
ftr-380	1698	34	of	of	ADP
ftr-380	1698	35	that	that	DET
ftr-380	1698	36	year	year	NOUN
ftr-380	1698	37	.	.	PUNCT
ftr-380	1699	1	here	here	ADV
ftr-380	1699	2	,	,	PUNCT
ftr-380	1699	3	receipt	receipt	NOUN
ftr-380	1699	4	of	of	ADP
ftr-380	1699	5	medical	medical	ADJ
ftr-380	1699	6	care	care	NOUN
ftr-380	1699	7	and	and	CCONJ
ftr-380	1699	8	filing	filing	NOUN
ftr-380	1699	9	of	of	ADP
ftr-380	1699	10	proper	proper	ADJ
ftr-380	1699	11	claims	claim	NOUN
ftr-380	1699	12	forms	form	NOUN
ftr-380	1699	13	would	would	AUX
ftr-380	1699	14	fix	fix	VERB
ftr-380	1699	15	the	the	DET
ftr-380	1699	16	annual	annual	ADJ
ftr-380	1699	17	health	health	NOUN
ftr-380	1699	18	care	care	NOUN
ftr-380	1699	19	liability	liability	NOUN
ftr-380	1699	20	.	.	PUNCT
ftr-380	1700	1	united	united	PROPN
ftr-380	1700	2	states	states	PROPN
ftr-380	1700	3	v.	v.	PROPN
ftr-380	1700	4	gen	gen	PROPN
ftr-380	1700	5	.	.	PROPN
ftr-380	1700	6	dynamics	dynamics	PROPN
ftr-380	1700	7	corp	corp	PROPN
ftr-380	1700	8	.	.	PROPN
ftr-380	1700	9	,	,	PUNCT
ftr-380	1700	10	481	481	NUM
ftr-380	1700	11	u.s	u.s	PROPN
ftr-380	1700	12	.	.	PROPN
ftr-380	1700	13	239	239	NUM
ftr-380	1700	14	,	,	PUNCT
ftr-380	1700	15	242	242	NUM
ftr-380	1700	16	-	-	SYM
ftr-380	1700	17	45	45	NUM
ftr-380	1700	18	,	,	PUNCT
ftr-380	1700	19	107	107	NUM
ftr-380	1700	20	s.	s.	PROPN
ftr-380	1700	21	ct	ct	PROPN
ftr-380	1700	22	.	.	PROPN
ftr-380	1700	23	1732	1732	NUM
ftr-380	1700	24	,	,	PUNCT
ftr-380	1700	25	95	95	NUM
ftr-380	1700	26	l.	l.	PROPN
ftr-380	1700	27	ed	ed	PROPN
ftr-380	1700	28	.	.	PUNCT
ftr-380	1701	1	2d	2d	NUM
ftr-380	1701	2	226	226	NUM
ftr-380	1701	3	(	(	PUNCT
ftr-380	1701	4	1987	1987	NUM
ftr-380	1701	5	)	)	PUNCT
ftr-380	1701	6	.	.	PUNCT
ftr-380	1702	1	again	again	ADV
ftr-380	1702	2	,	,	PUNCT
ftr-380	1702	3	we	we	PRON
ftr-380	1702	4	are	be	AUX
ftr-380	1702	5	not	not	PART
ftr-380	1702	6	convinced	convince	VERB
ftr-380	1702	7	that	that	SCONJ
ftr-380	1702	8	the	the	DET
ftr-380	1702	9	language	language	NOUN
ftr-380	1702	10	of	of	ADP
ftr-380	1702	11	§	§	PROPN
ftr-380	1702	12	357(c)(3	357(c)(3	NUM
ftr-380	1702	13	)	)	PUNCT
ftr-380	1702	14	is	be	AUX
ftr-380	1702	15	so	so	ADV
ftr-380	1702	16	unclear	unclear	ADJ
ftr-380	1702	17	as	as	SCONJ
ftr-380	1702	18	to	to	PART
ftr-380	1702	19	permit	permit	VERB
ftr-380	1702	20	us	we	PRON
ftr-380	1702	21	to	to	PART
ftr-380	1702	22	rely	rely	VERB
ftr-380	1702	23	on	on	ADP
ftr-380	1702	24	this	this	DET
ftr-380	1702	25	policy	policy	NOUN
ftr-380	1702	26	argument	argument	NOUN
ftr-380	1702	27	and	and	CCONJ
ftr-380	1702	28	adopt	adopt	VERB
ftr-380	1702	29	the	the	DET
ftr-380	1702	30	irs	irs	PROPN
ftr-380	1702	31	's	's	PART
ftr-380	1702	32	reading	reading	NOUN
ftr-380	1702	33	.	.	PUNCT
ftr-380	1703	1	in	in	ADP
ftr-380	1703	2	addition	addition	NOUN
ftr-380	1703	3	,	,	PUNCT
ftr-380	1703	4	because	because	SCONJ
ftr-380	1703	5	bdhmi	bdhmi	NOUN
ftr-380	1703	6	files	file	VERB
ftr-380	1703	7	a	a	DET
ftr-380	1703	8	tax	tax	NOUN
ftr-380	1703	9	return	return	NOUN
ftr-380	1703	10	separate	separate	ADJ
ftr-380	1703	11	from	from	ADP
ftr-380	1703	12	taxpayer	taxpayer	NOUN
ftr-380	1703	13	's	's	PART
ftr-380	1703	14	and	and	CCONJ
ftr-380	1703	15	has	have	AUX
ftr-380	1703	16	been	be	AUX
ftr-380	1703	17	taking	take	VERB
ftr-380	1703	18	the	the	DET
ftr-380	1703	19	deductions	deduction	NOUN
ftr-380	1703	20	for	for	ADP
ftr-380	1703	21	the	the	DET
ftr-380	1703	22	health	health	NOUN
ftr-380	1703	23	care	care	NOUN
ftr-380	1703	24	expenses	expense	NOUN
ftr-380	1703	25	as	as	SCONJ
ftr-380	1703	26	the	the	DET
ftr-380	1703	27	expenses	expense	NOUN
ftr-380	1703	28	are	be	AUX
ftr-380	1703	29	incurred	incur	VERB
ftr-380	1703	30	,	,	PUNCT
ftr-380	1703	31	the	the	DET
ftr-380	1703	32	"	"	PUNCT
ftr-380	1703	33	double	double	ADJ
ftr-380	1703	34	deduction	deduction	NOUN
ftr-380	1703	35	"	"	PUNCT
ftr-380	1703	36	argument	argument	NOUN
ftr-380	1703	37	would	would	AUX
ftr-380	1703	38	only	only	ADV
ftr-380	1703	39	work	work	VERB
ftr-380	1703	40	if	if	SCONJ
ftr-380	1703	41	we	we	PRON
ftr-380	1703	42	were	be	AUX
ftr-380	1703	43	to	to	PART
ftr-380	1703	44	treat	treat	VERB
ftr-380	1703	45	bdhmi	bdhmi	NOUN
ftr-380	1703	46	and	and	CCONJ
ftr-380	1703	47	taxpayer	taxpayer	NOUN
ftr-380	1703	48	as	as	ADP
ftr-380	1703	49	a	a	DET
ftr-380	1703	50	single	single	ADJ
ftr-380	1703	51	entity	entity	NOUN
ftr-380	1703	52	.	.	PUNCT
ftr-380	1704	1	we	we	PRON
ftr-380	1704	2	see	see	VERB
ftr-380	1704	3	no	no	DET
ftr-380	1704	4	justification	justification	NOUN
ftr-380	1704	5	on	on	ADP
ftr-380	1704	6	the	the	DET
ftr-380	1704	7	present	present	ADJ
ftr-380	1704	8	record	record	NOUN
ftr-380	1704	9	for	for	ADP
ftr-380	1704	10	disregarding	disregard	VERB
ftr-380	1704	11	the	the	DET
ftr-380	1704	12	distinct	distinct	ADJ
ftr-380	1704	13	corporate	corporate	ADJ
ftr-380	1704	14	taxpayer	taxpayer	NOUN
ftr-380	1704	15	identities	identity	NOUN
ftr-380	1704	16	of	of	ADP
ftr-380	1704	17	bdhmi	bdhmi	PROPN
ftr-380	1704	18	and	and	CCONJ
ftr-380	1704	19	taxpayer	taxpayer	NOUN
ftr-380	1704	20	.	.	PUNCT
ftr-380	1705	1	rather	rather	ADV
ftr-380	1705	2	,	,	PUNCT
ftr-380	1705	3	we	we	PRON
ftr-380	1705	4	agree	agree	VERB
ftr-380	1705	5	with	with	ADP
ftr-380	1705	6	taxpayer	taxpayer	NOUN
ftr-380	1705	7	:	:	PUNCT
ftr-380	1705	8	"	"	PUNCT
ftr-380	1705	9	bdhmi	bdhmi	PROPN
ftr-380	1705	10	pays	pay	VERB
ftr-380	1705	11	the	the	DET
ftr-380	1705	12	claims	claim	NOUN
ftr-380	1705	13	;	;	PUNCT
ftr-380	1705	14	bdhmi	bdhmi	PROPN
ftr-380	1705	15	takes	take	VERB
ftr-380	1705	16	the	the	DET
ftr-380	1705	17	deductions	deduction	NOUN
ftr-380	1705	18	not	not	PART
ftr-380	1705	19	taxpayer	taxpayer	NOUN
ftr-380	1705	20	.	.	PUNCT
ftr-380	1705	21	"	"	PUNCT
ftr-380	1706	1	appellee	appellee	PROPN
ftr-380	1706	2	's	's	PART
ftr-380	1706	3	br	br	NOUN
ftr-380	1706	4	.	.	PUNCT
ftr-380	1707	1	at	at	ADP
ftr-380	1707	2	27	27	NUM
ftr-380	1707	3	.	.	PUNCT
ftr-380	1708	1	we	we	PRON
ftr-380	1708	2	conclude	conclude	VERB
ftr-380	1708	3	that	that	SCONJ
ftr-380	1708	4	the	the	DET
ftr-380	1708	5	contingent	contingent	NOUN
ftr-380	1708	6	liability	liability	NOUN
ftr-380	1708	7	taxpayer	taxpayer	NOUN
ftr-380	1708	8	transferred	transfer	VERB
ftr-380	1708	9	to	to	ADP
ftr-380	1708	10	bdhmi	bdhmi	PROPN
ftr-380	1708	11	falls	fall	VERB
ftr-380	1708	12	within	within	ADP
ftr-380	1708	13	the	the	DET
ftr-380	1708	14	§	§	PROPN
ftr-380	1708	15	357(c)(3	357(c)(3	NUM
ftr-380	1708	16	)	)	PUNCT
ftr-380	1708	17	exception	exception	NOUN
ftr-380	1708	18	for	for	ADP
ftr-380	1708	19	"	"	PUNCT
ftr-380	1708	20	liability	liability	NOUN
ftr-380	1708	21	the	the	DET
ftr-380	1708	22	payment	payment	NOUN
ftr-380	1708	23	of	of	ADP
ftr-380	1708	24	which	which	PRON
ftr-380	1708	25	...	...	PUNCT
ftr-380	1708	26	would	would	AUX
ftr-380	1708	27	give	give	VERB
ftr-380	1708	28	rise	rise	NOUN
ftr-380	1708	29	to	to	ADP
ftr-380	1708	30	a	a	DET
ftr-380	1708	31	deduction	deduction	NOUN
ftr-380	1708	32	.	.	PUNCT
ftr-380	1708	33	"	"	PUNCT
ftr-380	1709	1	therefore	therefore	ADV
ftr-380	1709	2	,	,	PUNCT
ftr-380	1709	3	under	under	ADP
ftr-380	1709	4	§	§	PROPN
ftr-380	1709	5	358(d)(2	358(d)(2	NUM
ftr-380	1709	6	)	)	PUNCT
ftr-380	1709	7	's	's	PART
ftr-380	1709	8	exception	exception	NOUN
ftr-380	1709	9	to	to	ADP
ftr-380	1709	10	the	the	DET
ftr-380	1709	11	general	general	ADJ
ftr-380	1709	12	rule	rule	NOUN
ftr-380	1709	13	of	of	ADP
ftr-380	1709	14	§	§	PROPN
ftr-380	1709	15	358(d)(1	358(d)(1	NUM
ftr-380	1709	16	)	)	PUNCT
ftr-380	1709	17	,	,	PUNCT
ftr-380	1709	18	the	the	DET
ftr-380	1709	19	liability	liability	NOUN
ftr-380	1709	20	need	need	AUX
ftr-380	1709	21	not	not	PART
ftr-380	1709	22	be	be	AUX
ftr-380	1709	23	treated	treat	VERB
ftr-380	1709	24	as	as	ADP
ftr-380	1709	25	"	"	PUNCT
ftr-380	1709	26	money	money	NOUN
ftr-380	1709	27	received	receive	VERB
ftr-380	1709	28	"	"	PUNCT
ftr-380	1709	29	by	by	ADP
ftr-380	1709	30	taxpayer	taxpayer	NOUN
ftr-380	1709	31	for	for	ADP
ftr-380	1709	32	basis	basis	NOUN
ftr-380	1709	33	reduction	reduction	NOUN
ftr-380	1709	34	purposes	purpose	NOUN
ftr-380	1709	35	.	.	PUNCT
ftr-380	1710	1	for	for	ADP
ftr-380	1710	2	this	this	DET
ftr-380	1710	3	reason	reason	NOUN
ftr-380	1710	4	the	the	DET
ftr-380	1710	5	district	district	NOUN
ftr-380	1710	6	court	court	NOUN
ftr-380	1710	7	's	's	PART
ftr-380	1710	8	denial	denial	NOUN
ftr-380	1710	9	of	of	ADP
ftr-380	1710	10	the	the	DET
ftr-380	1710	11	irs	irs	PROPN
ftr-380	1710	12	's	's	PART
ftr-380	1710	13	summary	summary	NOUN
ftr-380	1710	14	judgment	judgment	NOUN
ftr-380	1710	15	motion	motion	NOUN
ftr-380	1710	16	was	be	AUX
ftr-380	1710	17	correct	correct	ADJ
ftr-380	1710	18	.	.	PUNCT
ftr-380	1711	1	0	0	NUM
ftr-380	1711	2	judge	judge	PROPN
ftr-380	1711	3	michael	michael	PROPN
ftr-380	1711	4	held	hold	VERB
ftr-380	1711	5	that	that	SCONJ
ftr-380	1711	6	the	the	DET
ftr-380	1711	7	government	government	NOUN
ftr-380	1711	8	was	be	AUX
ftr-380	1711	9	entitled	entitle	VERB
ftr-380	1711	10	to	to	ADP
ftr-380	1711	11	a	a	DET
ftr-380	1711	12	trial	trial	NOUN
ftr-380	1711	13	on	on	ADP
ftr-380	1711	14	the	the	DET
ftr-380	1711	15	issue	issue	NOUN
ftr-380	1711	16	of	of	ADP
ftr-380	1711	17	whether	whether	SCONJ
ftr-380	1711	18	the	the	DET
ftr-380	1711	19	transaction	transaction	NOUN
ftr-380	1711	20	was	be	AUX
ftr-380	1711	21	a	a	DET
ftr-380	1711	22	sham	sham	NOUN
ftr-380	1711	23	,	,	PUNCT
ftr-380	1711	24	stating	state	VERB
ftr-380	1711	25	:	:	PUNCT
ftr-380	1711	26	the	the	DET
ftr-380	1711	27	district	district	NOUN
ftr-380	1711	28	court	court	NOUN
ftr-380	1711	29	's	's	PART
ftr-380	1711	30	approach	approach	NOUN
ftr-380	1711	31	to	to	ADP
ftr-380	1711	32	the	the	DET
ftr-380	1711	33	objective	objective	ADJ
ftr-380	1711	34	prong	prong	NOUN
ftr-380	1711	35	strayed	stray	VERB
ftr-380	1711	36	from	from	ADP
ftr-380	1711	37	our	our	PRON
ftr-380	1711	38	precedents	precedent	NOUN
ftr-380	1711	39	.	.	PUNCT
ftr-380	1712	1	although	although	SCONJ
ftr-380	1712	2	the	the	DET
ftr-380	1712	3	district	district	NOUN
ftr-380	1712	4	court	court	NOUN
ftr-380	1712	5	quoted	quote	VERB
ftr-380	1712	6	the	the	DET
ftr-380	1712	7	pertinent	pertinent	ADJ
ftr-380	1712	8	language	language	NOUN
ftr-380	1712	9	from	from	ADP
ftr-380	1712	10	rice	rice	NOUN
ftr-380	1712	11	's	's	PART
ftr-380	1712	12	toyota	toyota	NOUN
ftr-380	1712	13	,	,	PUNCT
ftr-380	1712	14	see	see	VERB
ftr-380	1712	15	340	340	NUM
ftr-380	1712	16	f.	f.	PROPN
ftr-380	1712	17	supp	supp	PROPN
ftr-380	1712	18	.	.	PUNCT
ftr-380	1713	1	2d	2d	PROPN
ftr-380	1713	2	at	at	ADP
ftr-380	1713	3	623	623	NUM
ftr-380	1713	4	,	,	PUNCT
ftr-380	1713	5	it	it	PRON
ftr-380	1713	6	went	go	VERB
ftr-380	1713	7	on	on	ADP
ftr-380	1713	8	to	to	PART
ftr-380	1713	9	assert	assert	VERB
ftr-380	1713	10	:	:	PUNCT
ftr-380	1713	11	"	"	PUNCT
ftr-380	1713	12	a	a	DET
ftr-380	1713	13	corporation	corporation	NOUN
ftr-380	1713	14	and	and	CCONJ
ftr-380	1713	15	its	its	PRON
ftr-380	1713	16	transactions	transaction	NOUN
ftr-380	1713	17	are	be	AUX
ftr-380	1713	18	objectively	objectively	ADV
ftr-380	1713	19	reasonable	reasonable	ADJ
ftr-380	1713	20	,	,	PUNCT
ftr-380	1713	21	despite	despite	SCONJ
ftr-380	1713	22	any	any	DET
ftr-380	1713	23	taxavoidance	taxavoidance	NOUN
ftr-380	1713	24	motive	motive	NOUN
ftr-380	1713	25	,	,	PUNCT
ftr-380	1713	26	so	so	ADV
ftr-380	1713	27	long	long	ADV
ftr-380	1713	28	as	as	SCONJ
ftr-380	1713	29	the	the	DET
ftr-380	1713	30	corporation	corporation	NOUN
ftr-380	1713	31	engages	engage	VERB
ftr-380	1713	32	in	in	ADP
ftr-380	1713	33	bona	bona	ADJ
ftr-380	1713	34	fide	fide	X
ftr-380	1713	35	economically	economically	ADV
ftr-380	1713	36	-	-	PUNCT
ftr-380	1713	37	based	base	VERB
ftr-380	1713	38	business	business	NOUN
ftr-380	1713	39	transactions	transaction	NOUN
ftr-380	1713	40	.	.	PUNCT
ftr-380	1713	41	"	"	PUNCT
ftr-380	1714	1	i	i	PRON
ftr-380	1714	2	d.	d.	VERB
ftr-380	1714	3	at	at	ADP
ftr-380	1714	4	623	623	NUM
ftr-380	1714	5	-	-	SYM
ftr-380	1714	6	24	24	NUM
ftr-380	1714	7	.	.	PUNCT
ftr-380	1715	1	in	in	ADP
ftr-380	1715	2	so	so	ADV
ftr-380	1715	3	reasoning	reasoning	NOUN
ftr-380	1715	4	,	,	PUNCT
ftr-380	1715	5	the	the	DET
ftr-380	1715	6	district	district	NOUN
ftr-380	1715	7	court	court	NOUN
ftr-380	1715	8	mischaracterized	mischaracterize	VERB
ftr-380	1715	9	the	the	DET
ftr-380	1715	10	rice	rice	NOUN
ftr-380	1715	11	's	's	PART
ftr-380	1715	12	toyota	toyota	PROPN
ftr-380	1715	13	test	test	NOUN
ftr-380	1715	14	,	,	PUNCT
ftr-380	1715	15	which	which	PRON
ftr-380	1715	16	focuses	focus	VERB
ftr-380	1715	17	not	not	PART
ftr-380	1715	18	on	on	ADP
ftr-380	1715	19	the	the	DET
ftr-380	1715	20	general	general	ADJ
ftr-380	1715	21	business	business	NOUN
ftr-380	1715	22	activities	activity	NOUN
ftr-380	1715	23	of	of	ADP
ftr-380	1715	24	a	a	DET
ftr-380	1715	25	corporation	corporation	NOUN
ftr-380	1715	26	,	,	PUNCT
ftr-380	1715	27	but	but	CCONJ
ftr-380	1715	28	on	on	ADP
ftr-380	1715	29	the	the	DET
ftr-380	1715	30	specific	specific	ADJ
ftr-380	1715	31	transaction	transaction	NOUN
ftr-380	1715	32	whose	whose	DET
ftr-380	1715	33	tax	tax	NOUN
ftr-380	1715	34	consequences	consequence	NOUN
ftr-380	1715	35	are	be	AUX
ftr-380	1715	36	in	in	ADP
ftr-380	1715	37	dispute	dispute	NOUN
ftr-380	1715	38	.	.	PUNCT
ftr-380	1716	1	"	"	PUNCT
ftr-380	1716	2	the	the	DET
ftr-380	1716	3	second	second	ADJ
ftr-380	1716	4	prong	prong	NOUN
ftr-380	1716	5	of	of	ADP
ftr-380	1716	6	the	the	DET
ftr-380	1716	7	sham	sham	ADJ
ftr-380	1716	8	inquiry	inquiry	NOUN
ftr-380	1716	9	,	,	PUNCT
ftr-380	1716	10	the	the	DET
ftr-380	1716	11	economic	economic	ADJ
ftr-380	1716	12	substance	substance	NOUN
ftr-380	1717	1	[	[	X
ftr-380	1717	2	vol	vol	NOUN
ftr-380	1717	3	.	.	PUNCT
ftr-380	1717	4	8	8	NUM
ftr-380	1717	5	:	:	PUNCT
ftr-380	1717	6	si	si	PROPN
ftr-380	1717	7	recent	recent	ADJ
ftr-380	1717	8	developments	development	NOUN
ftr-380	1717	9	in	in	ADP
ftr-380	1717	10	federal	federal	ADJ
ftr-380	1717	11	income	income	NOUN
ftr-380	1717	12	taxation	taxation	NOUN
ftr-380	1717	13	inquiry	inquiry	NOUN
ftr-380	1717	14	,	,	PUNCT
ftr-380	1717	15	requires	require	VERB
ftr-380	1717	16	an	an	DET
ftr-380	1717	17	objective	objective	ADJ
ftr-380	1717	18	determination	determination	NOUN
ftr-380	1717	19	of	of	ADP
ftr-380	1717	20	whether	whether	SCONJ
ftr-380	1717	21	a	a	DET
ftr-380	1717	22	reasonable	reasonable	ADJ
ftr-380	1717	23	possibility	possibility	NOUN
ftr-380	1717	24	of	of	ADP
ftr-380	1717	25	profit	profit	NOUN
ftr-380	1717	26	from	from	ADP
ftr-380	1717	27	the	the	DET
ftr-380	1717	28	transaction	transaction	NOUN
ftr-380	1717	29	existed	exist	VERB
ftr-380	1717	30	apart	apart	ADV
ftr-380	1717	31	from	from	ADP
ftr-380	1717	32	tax	tax	NOUN
ftr-380	1717	33	benefits	benefit	NOUN
ftr-380	1717	34	.	.	PUNCT
ftr-380	1717	35	"	"	PUNCT
ftr-380	1718	1	rice	rice	PROPN
ftr-380	1718	2	's	's	PART
ftr-380	1718	3	toyota	toyota	NOUN
ftr-380	1718	4	,	,	PUNCT
ftr-380	1718	5	752	752	NUM
ftr-380	1718	6	f.2d	f.2d	X
ftr-380	1718	7	at	at	ADP
ftr-380	1718	8	94	94	NUM
ftr-380	1718	9	(	(	PUNCT
ftr-380	1718	10	emphasis	emphasis	NOUN
ftr-380	1718	11	added	add	VERB
ftr-380	1718	12	)	)	PUNCT
ftr-380	1718	13	.	.	PUNCT
ftr-380	1719	1	thus	thus	ADV
ftr-380	1719	2	,	,	PUNCT
ftr-380	1719	3	many	many	ADJ
ftr-380	1719	4	of	of	ADP
ftr-380	1719	5	the	the	DET
ftr-380	1719	6	undisputed	undisputed	ADJ
ftr-380	1719	7	facts	fact	NOUN
ftr-380	1719	8	upon	upon	SCONJ
ftr-380	1719	9	which	which	PRON
ftr-380	1719	10	the	the	DET
ftr-380	1719	11	district	district	NOUN
ftr-380	1719	12	court	court	NOUN
ftr-380	1719	13	relied	rely	VERB
ftr-380	1719	14	in	in	ADP
ftr-380	1719	15	concluding	conclude	VERB
ftr-380	1719	16	that	that	SCONJ
ftr-380	1719	17	taxpayer	taxpayer	NOUN
ftr-380	1719	18	was	be	AUX
ftr-380	1719	19	entitled	entitle	VERB
ftr-380	1719	20	to	to	PART
ftr-380	1719	21	summary	summary	VERB
ftr-380	1719	22	judgment	judgment	NOUN
ftr-380	1719	23	including	include	VERB
ftr-380	1719	24	the	the	DET
ftr-380	1719	25	facts	fact	NOUN
ftr-380	1719	26	that	that	PRON
ftr-380	1719	27	bdhmi	bdhmi	PROPN
ftr-380	1719	28	"	"	PUNCT
ftr-380	1719	29	maintained	maintain	VERB
ftr-380	1719	30	salaried	salaried	ADJ
ftr-380	1719	31	employees	employee	NOUN
ftr-380	1719	32	"	"	PUNCT
ftr-380	1719	33	and	and	CCONJ
ftr-380	1719	34	paid	pay	VERB
ftr-380	1719	35	health	health	NOUN
ftr-380	1719	36	claims	claim	NOUN
ftr-380	1719	37	as	as	SCONJ
ftr-380	1719	38	they	they	PRON
ftr-380	1719	39	came	come	VERB
ftr-380	1719	40	due	due	ADJ
ftr-380	1719	41	with	with	ADP
ftr-380	1719	42	bdhmi	bdhmi	ADJ
ftr-380	1719	43	assets	asset	NOUN
ftr-380	1719	44	,	,	PUNCT
ftr-380	1719	45	340	340	NUM
ftr-380	1719	46	f.	f.	PROPN
ftr-380	1719	47	supp	supp	PROPN
ftr-380	1719	48	.	.	PUNCT
ftr-380	1720	1	2d	2d	NOUN
ftr-380	1720	2	at	at	ADP
ftr-380	1720	3	624	624	NUM
ftr-380	1720	4	were	be	AUX
ftr-380	1720	5	simply	simply	ADV
ftr-380	1720	6	not	not	PART
ftr-380	1720	7	germane	germane	ADJ
ftr-380	1720	8	to	to	ADP
ftr-380	1720	9	the	the	DET
ftr-380	1720	10	proper	proper	ADJ
ftr-380	1720	11	inquiry	inquiry	NOUN
ftr-380	1720	12	under	under	ADP
ftr-380	1720	13	the	the	DET
ftr-380	1720	14	second	second	ADJ
ftr-380	1720	15	prong	prong	NOUN
ftr-380	1720	16	of	of	ADP
ftr-380	1720	17	our	our	PRON
ftr-380	1720	18	circuit	circuit	NOUN
ftr-380	1720	19	's	's	PART
ftr-380	1720	20	sham	sham	ADJ
ftr-380	1720	21	transaction	transaction	NOUN
ftr-380	1720	22	test	test	NOUN
ftr-380	1720	23	.	.	PUNCT
ftr-380	1721	1	we	we	PRON
ftr-380	1721	2	do	do	AUX
ftr-380	1721	3	not	not	PART
ftr-380	1721	4	agree	agree	VERB
ftr-380	1721	5	with	with	ADP
ftr-380	1721	6	taxpayer	taxpayer	NOUN
ftr-380	1721	7	's	's	PART
ftr-380	1721	8	contention	contention	NOUN
ftr-380	1721	9	that	that	SCONJ
ftr-380	1721	10	the	the	DET
ftr-380	1721	11	supreme	supreme	PROPN
ftr-380	1721	12	court	court	PROPN
ftr-380	1721	13	's	's	PART
ftr-380	1721	14	decision	decision	NOUN
ftr-380	1721	15	in	in	ADP
ftr-380	1721	16	moline	moline	NOUN
ftr-380	1721	17	properties	property	NOUN
ftr-380	1721	18	,	,	PUNCT
ftr-380	1721	19	inc	inc	PROPN
ftr-380	1721	20	.	.	PROPN
ftr-380	1722	1	v.	v.	PROPN
ftr-380	1722	2	commissioner	commissioner	PROPN
ftr-380	1722	3	,	,	PUNCT
ftr-380	1722	4	319	319	NUM
ftr-380	1722	5	u.s	u.s	PROPN
ftr-380	1722	6	.	.	PROPN
ftr-380	1722	7	436	436	NUM
ftr-380	1722	8	,	,	PUNCT
ftr-380	1722	9	63	63	NUM
ftr-380	1722	10	s.	s.	PROPN
ftr-380	1722	11	ct	ct	PROPN
ftr-380	1722	12	.	.	PROPN
ftr-380	1722	13	1132	1132	NUM
ftr-380	1722	14	,	,	PUNCT
ftr-380	1722	15	87	87	NUM
ftr-380	1722	16	l.	l.	PROPN
ftr-380	1722	17	ed	ed	PROPN
ftr-380	1722	18	.	.	PROPN
ftr-380	1723	1	1499	1499	NUM
ftr-380	1723	2	,	,	PUNCT
ftr-380	1723	3	1943	1943	NUM
ftr-380	1723	4	c.b	c.b	PROPN
ftr-380	1723	5	.	.	PROPN
ftr-380	1723	6	1011	1011	NUM
ftr-380	1723	7	(	(	PUNCT
ftr-380	1723	8	1943	1943	NUM
ftr-380	1723	9	)	)	PUNCT
ftr-380	1724	1	,	,	PUNCT
ftr-380	1724	2	supports	support	VERB
ftr-380	1724	3	the	the	DET
ftr-380	1724	4	district	district	NOUN
ftr-380	1724	5	court	court	NOUN
ftr-380	1724	6	's	's	PART
ftr-380	1724	7	analysis	analysis	NOUN
ftr-380	1724	8	of	of	ADP
ftr-380	1724	9	the	the	DET
ftr-380	1724	10	objective	objective	ADJ
ftr-380	1724	11	prong	prong	NOUN
ftr-380	1724	12	under	under	ADP
ftr-380	1724	13	rice	rice	NOUN
ftr-380	1724	14	's	's	PART
ftr-380	1724	15	toyota	toyota	PROPN
ftr-380	1724	16	.	.	PUNCT
ftr-380	1725	1	the	the	DET
ftr-380	1725	2	court	court	NOUN
ftr-380	1725	3	in	in	ADP
ftr-380	1725	4	moline	moline	PROPN
ftr-380	1725	5	held	hold	VERB
ftr-380	1725	6	that	that	SCONJ
ftr-380	1725	7	a	a	DET
ftr-380	1725	8	corporate	corporate	ADJ
ftr-380	1725	9	taxpayer	taxpayer	NOUN
ftr-380	1725	10	,	,	PUNCT
ftr-380	1725	11	the	the	DET
ftr-380	1725	12	petitioner	petitioner	NOUN
ftr-380	1725	13	,	,	PUNCT
ftr-380	1725	14	"	"	PUNCT
ftr-380	1725	15	had	have	VERB
ftr-380	1725	16	a	a	DET
ftr-380	1725	17	tax	tax	NOUN
ftr-380	1725	18	identity	identity	NOUN
ftr-380	1725	19	distinct	distinct	ADJ
ftr-380	1725	20	from	from	ADP
ftr-380	1725	21	its	its	PRON
ftr-380	1725	22	stockholder	stockholder	NOUN
ftr-380	1725	23	,	,	PUNCT
ftr-380	1725	24	"	"	PUNCT
ftr-380	1725	25	an	an	DET
ftr-380	1725	26	individual	individual	NOUN
ftr-380	1725	27	,	,	PUNCT
ftr-380	1725	28	such	such	ADJ
ftr-380	1725	29	that	that	DET
ftr-380	1725	30	gain	gain	NOUN
ftr-380	1725	31	realized	realize	VERB
ftr-380	1725	32	on	on	ADP
ftr-380	1725	33	sales	sale	NOUN
ftr-380	1725	34	in	in	ADP
ftr-380	1725	35	two	two	NUM
ftr-380	1725	36	tax	tax	NOUN
ftr-380	1725	37	years	year	NOUN
ftr-380	1725	38	were	be	AUX
ftr-380	1725	39	to	to	PART
ftr-380	1725	40	be	be	AUX
ftr-380	1725	41	treated	treat	VERB
ftr-380	1725	42	as	as	ADP
ftr-380	1725	43	income	income	NOUN
ftr-380	1725	44	taxable	taxable	ADJ
ftr-380	1725	45	to	to	ADP
ftr-380	1725	46	the	the	DET
ftr-380	1725	47	corporation	corporation	NOUN
ftr-380	1725	48	,	,	PUNCT
ftr-380	1725	49	not	not	PART
ftr-380	1725	50	to	to	ADP
ftr-380	1725	51	the	the	DET
ftr-380	1725	52	individual	individual	NOUN
ftr-380	1725	53	;	;	PUNCT
ftr-380	1725	54	319	319	NUM
ftr-380	1725	55	u.s	u.s	PROPN
ftr-380	1725	56	.	.	PROPN
ftr-380	1725	57	at	at	ADP
ftr-380	1725	58	440	440	NUM
ftr-380	1725	59	.	.	PUNCT
ftr-380	1726	1	to	to	PART
ftr-380	1726	2	reach	reach	VERB
ftr-380	1726	3	this	this	DET
ftr-380	1726	4	conclusion	conclusion	NOUN
ftr-380	1726	5	,	,	PUNCT
ftr-380	1726	6	the	the	DET
ftr-380	1726	7	court	court	NOUN
ftr-380	1726	8	examined	examine	VERB
ftr-380	1726	9	the	the	DET
ftr-380	1726	10	purposes	purpose	NOUN
ftr-380	1726	11	for	for	ADP
ftr-380	1726	12	the	the	DET
ftr-380	1726	13	individual	individual	NOUN
ftr-380	1726	14	's	's	PART
ftr-380	1726	15	establishment	establishment	NOUN
ftr-380	1726	16	of	of	ADP
ftr-380	1726	17	the	the	DET
ftr-380	1726	18	corporation	corporation	NOUN
ftr-380	1726	19	.	.	PUNCT
ftr-380	1727	1	i	i	PRON
ftr-380	1727	2	d.	d.	PROPN
ftr-380	1727	3	at	at	ADP
ftr-380	1727	4	439	439	NUM
ftr-380	1727	5	-	-	SYM
ftr-380	1727	6	40	40	NUM
ftr-380	1727	7	.	.	PUNCT
ftr-380	1728	1	the	the	DET
ftr-380	1728	2	court	court	NOUN
ftr-380	1728	3	recognized	recognize	VERB
ftr-380	1728	4	that	that	SCONJ
ftr-380	1728	5	in	in	ADP
ftr-380	1728	6	some	some	DET
ftr-380	1728	7	tax	tax	NOUN
ftr-380	1728	8	cases	case	NOUN
ftr-380	1728	9	"	"	PUNCT
ftr-380	1728	10	the	the	DET
ftr-380	1728	11	corporate	corporate	ADJ
ftr-380	1728	12	form	form	NOUN
ftr-380	1728	13	may	may	AUX
ftr-380	1728	14	be	be	AUX
ftr-380	1728	15	disregarded	disregard	VERB
ftr-380	1728	16	where	where	SCONJ
ftr-380	1728	17	it	it	PRON
ftr-380	1728	18	is	be	AUX
ftr-380	1728	19	a	a	DET
ftr-380	1728	20	sham	sham	NOUN
ftr-380	1728	21	or	or	CCONJ
ftr-380	1728	22	unreal	unreal	ADJ
ftr-380	1728	23	.	.	PUNCT
ftr-380	1728	24	"	"	PUNCT
ftr-380	1729	1	i	i	PRON
ftr-380	1729	2	d.	d.	PROPN
ftr-380	1729	3	at	at	ADP
ftr-380	1729	4	439	439	NUM
ftr-380	1729	5	.	.	PUNCT
ftr-380	1730	1	moline	moline	NOUN
ftr-380	1730	2	is	be	AUX
ftr-380	1730	3	not	not	PART
ftr-380	1730	4	implicated	implicate	VERB
ftr-380	1730	5	,	,	PUNCT
ftr-380	1730	6	however	however	ADV
ftr-380	1730	7	,	,	PUNCT
ftr-380	1730	8	by	by	ADP
ftr-380	1730	9	the	the	DET
ftr-380	1730	10	irs	irs	PROPN
ftr-380	1730	11	's	's	PART
ftr-380	1730	12	allegation	allegation	NOUN
ftr-380	1730	13	that	that	SCONJ
ftr-380	1730	14	under	under	ADP
ftr-380	1730	15	the	the	DET
ftr-380	1730	16	objective	objective	ADJ
ftr-380	1730	17	prong	prong	NOUN
ftr-380	1730	18	of	of	ADP
ftr-380	1730	19	the	the	DET
ftr-380	1730	20	sham	sham	ADJ
ftr-380	1730	21	transaction	transaction	NOUN
ftr-380	1730	22	test	test	NOUN
ftr-380	1730	23	there	there	PRON
ftr-380	1730	24	was	be	VERB
ftr-380	1730	25	no	no	DET
ftr-380	1730	26	reasonable	reasonable	ADJ
ftr-380	1730	27	profit	profit	NOUN
ftr-380	1730	28	opportunity	opportunity	NOUN
ftr-380	1730	29	in	in	ADP
ftr-380	1730	30	the	the	DET
ftr-380	1730	31	two	two	NUM
ftr-380	1730	32	-	-	PUNCT
ftr-380	1730	33	phase	phase	NOUN
ftr-380	1730	34	transaction	transaction	NOUN
ftr-380	1730	35	taxpayer	taxpayer	NOUN
ftr-380	1730	36	executed	execute	VERB
ftr-380	1730	37	with	with	ADP
ftr-380	1730	38	bdhmi	bdhmi	PROPN
ftr-380	1730	39	in	in	ADP
ftr-380	1730	40	november	november	PROPN
ftr-380	1730	41	and	and	CCONJ
ftr-380	1730	42	december	december	PROPN
ftr-380	1730	43	1998	1998	NUM
ftr-380	1730	44	.	.	PUNCT
ftr-380	1731	1	the	the	DET
ftr-380	1731	2	irs	irs	PROPN
ftr-380	1731	3	is	be	AUX
ftr-380	1731	4	not	not	PART
ftr-380	1731	5	arguing	argue	VERB
ftr-380	1731	6	at	at	ADP
ftr-380	1731	7	this	this	DET
ftr-380	1731	8	point	point	NOUN
ftr-380	1731	9	that	that	SCONJ
ftr-380	1731	10	bdhmi	bdhmi	PROPN
ftr-380	1731	11	's	's	PART
ftr-380	1731	12	corporate	corporate	ADJ
ftr-380	1731	13	identity	identity	NOUN
ftr-380	1731	14	separate	separate	ADJ
ftr-380	1731	15	from	from	ADP
ftr-380	1731	16	taxpayer	taxpayer	NOUN
ftr-380	1731	17	must	must	AUX
ftr-380	1731	18	be	be	AUX
ftr-380	1731	19	disregarded	disregard	VERB
ftr-380	1731	20	for	for	ADP
ftr-380	1731	21	tax	tax	NOUN
ftr-380	1731	22	purposes	purpose	NOUN
ftr-380	1731	23	,	,	PUNCT
ftr-380	1731	24	such	such	ADJ
ftr-380	1731	25	that	that	DET
ftr-380	1731	26	income	income	NOUN
ftr-380	1731	27	earned	earn	VERB
ftr-380	1731	28	by	by	ADP
ftr-380	1731	29	one	one	NUM
ftr-380	1731	30	is	be	AUX
ftr-380	1731	31	to	to	PART
ftr-380	1731	32	be	be	AUX
ftr-380	1731	33	attributed	attribute	VERB
ftr-380	1731	34	to	to	ADP
ftr-380	1731	35	the	the	DET
ftr-380	1731	36	other	other	ADJ
ftr-380	1731	37	.	.	PUNCT
ftr-380	1732	1	shams	sham	NOUN
ftr-380	1732	2	under	under	ADP
ftr-380	1732	3	rice	rice	NOUN
ftr-380	1732	4	's	's	PART
ftr-380	1732	5	toyota	toyota	NOUN
ftr-380	1732	6	are	be	AUX
ftr-380	1732	7	distinct	distinct	ADJ
ftr-380	1732	8	from	from	ADP
ftr-380	1732	9	shams	sham	NOUN
ftr-380	1732	10	under	under	ADP
ftr-380	1732	11	moline	moline	NOUN
ftr-380	1732	12	.	.	PUNCT
ftr-380	1733	1	in	in	ADP
ftr-380	1733	2	particular	particular	ADJ
ftr-380	1733	3	,	,	PUNCT
ftr-380	1733	4	a	a	DET
ftr-380	1733	5	shareholder	shareholder	NOUN
ftr-380	1733	6	's	's	PART
ftr-380	1733	7	transaction	transaction	NOUN
ftr-380	1733	8	with	with	ADP
ftr-380	1733	9	a	a	DET
ftr-380	1733	10	controlled	control	VERB
ftr-380	1733	11	corporation	corporation	NOUN
ftr-380	1733	12	may	may	AUX
ftr-380	1733	13	be	be	AUX
ftr-380	1733	14	a	a	DET
ftr-380	1733	15	sham	sham	NOUN
ftr-380	1733	16	under	under	ADP
ftr-380	1733	17	rice	rice	NOUN
ftr-380	1733	18	's	's	PART
ftr-380	1733	19	toyota	toyota	NOUN
ftr-380	1733	20	even	even	ADV
ftr-380	1733	21	if	if	SCONJ
ftr-380	1733	22	the	the	DET
ftr-380	1733	23	corporation	corporation	NOUN
ftr-380	1733	24	is	be	AUX
ftr-380	1733	25	entitled	entitle	VERB
ftr-380	1733	26	to	to	PART
ftr-380	1733	27	regard	regard	VERB
ftr-380	1733	28	its	its	PRON
ftr-380	1733	29	income	income	NOUN
ftr-380	1733	30	as	as	ADP
ftr-380	1733	31	distinct	distinct	ADJ
ftr-380	1733	32	from	from	ADP
ftr-380	1733	33	its	its	PRON
ftr-380	1733	34	shareholder	shareholder	NOUN
ftr-380	1733	35	's	's	PART
ftr-380	1733	36	because	because	SCONJ
ftr-380	1733	37	the	the	DET
ftr-380	1733	38	corporation	corporation	NOUN
ftr-380	1733	39	is	be	AUX
ftr-380	1733	40	not	not	PART
ftr-380	1733	41	itself	itself	PRON
ftr-380	1733	42	a	a	DET
ftr-380	1733	43	sham	sham	NOUN
ftr-380	1733	44	under	under	ADP
ftr-380	1733	45	moline	moline	PROPN
ftr-380	1733	46	.	.	PUNCT
ftr-380	1734	1	hines	hines	PROPN
ftr-380	1734	2	illustrates	illustrate	VERB
ftr-380	1734	3	the	the	DET
ftr-380	1734	4	proper	proper	ADJ
ftr-380	1734	5	analysis	analysis	NOUN
ftr-380	1734	6	under	under	ADP
ftr-380	1734	7	the	the	DET
ftr-380	1734	8	objective	objective	ADJ
ftr-380	1734	9	prong	prong	NOUN
ftr-380	1734	10	of	of	ADP
ftr-380	1734	11	the	the	DET
ftr-380	1734	12	rice	rice	NOUN
ftr-380	1734	13	's	's	PART
ftr-380	1734	14	toyota	toyota	PROPN
ftr-380	1734	15	.	.	PUNCT
ftr-380	1735	1	hines	hines	PROPN
ftr-380	1735	2	involved	involve	VERB
ftr-380	1735	3	an	an	DET
ftr-380	1735	4	irs	irs	PROPN
ftr-380	1735	5	challenge	challenge	NOUN
ftr-380	1735	6	to	to	ADP
ftr-380	1735	7	investment	investment	NOUN
ftr-380	1735	8	interest	interest	NOUN
ftr-380	1735	9	and	and	CCONJ
ftr-380	1735	10	depreciation	depreciation	NOUN
ftr-380	1735	11	deductions	deduction	NOUN
ftr-380	1735	12	stemming	stem	VERB
ftr-380	1735	13	from	from	ADP
ftr-380	1735	14	a	a	DET
ftr-380	1735	15	taxpayer	taxpayer	NOUN
ftr-380	1735	16	's	's	PART
ftr-380	1735	17	purchase	purchase	NOUN
ftr-380	1735	18	and	and	CCONJ
ftr-380	1735	19	lease	lease	VERB
ftr-380	1735	20	back	back	ADV
ftr-380	1735	21	to	to	ADP
ftr-380	1735	22	the	the	DET
ftr-380	1735	23	seller	seller	NOUN
ftr-380	1735	24	of	of	ADP
ftr-380	1735	25	20061	20061	NUM
ftr-380	1735	26	florida	florida	PROPN
ftr-380	1735	27	tax	tax	NOUN
ftr-380	1735	28	review	review	NOUN
ftr-380	1735	29	used	use	VERB
ftr-380	1735	30	computer	computer	NOUN
ftr-380	1735	31	equipment	equipment	NOUN
ftr-380	1735	32	.	.	PUNCT
ftr-380	1736	1	we	we	PRON
ftr-380	1736	2	first	first	ADV
ftr-380	1736	3	noted	note	VERB
ftr-380	1736	4	that	that	SCONJ
ftr-380	1736	5	the	the	DET
ftr-380	1736	6	payments	payment	NOUN
ftr-380	1736	7	on	on	ADP
ftr-380	1736	8	the	the	DET
ftr-380	1736	9	transaction	transaction	NOUN
ftr-380	1736	10	would	would	AUX
ftr-380	1736	11	leave	leave	VERB
ftr-380	1736	12	the	the	DET
ftr-380	1736	13	taxpayer	taxpayer	NOUN
ftr-380	1736	14	"	"	PUNCT
ftr-380	1736	15	with	with	ADP
ftr-380	1736	16	a	a	DET
ftr-380	1736	17	loss	loss	NOUN
ftr-380	1736	18	of	of	ADP
ftr-380	1736	19	$	$	SYM
ftr-380	1736	20	127,324	127,324	NUM
ftr-380	1736	21	over	over	ADP
ftr-380	1736	22	the	the	DET
ftr-380	1736	23	eight	eight	NUM
ftr-380	1736	24	years	year	NOUN
ftr-380	1736	25	of	of	ADP
ftr-380	1736	26	the	the	DET
ftr-380	1736	27	lease	lease	NOUN
ftr-380	1736	28	"	"	PUNCT
ftr-380	1736	29	to	to	ADP
ftr-380	1736	30	the	the	DET
ftr-380	1736	31	seller	seller	NOUN
ftr-380	1736	32	;	;	PUNCT
ftr-380	1736	33	912	912	NUM
ftr-380	1736	34	f.2d	f.2d	X
ftr-380	1736	35	at	at	ADP
ftr-380	1736	36	739	739	NUM
ftr-380	1736	37	.	.	PUNCT
ftr-380	1737	1	we	we	PRON
ftr-380	1737	2	next	next	ADV
ftr-380	1737	3	identified	identify	VERB
ftr-380	1737	4	all	all	PRON
ftr-380	1737	5	of	of	ADP
ftr-380	1737	6	the	the	DET
ftr-380	1737	7	possible	possible	ADJ
ftr-380	1737	8	sources	source	NOUN
ftr-380	1737	9	of	of	ADP
ftr-380	1737	10	revenue	revenue	NOUN
ftr-380	1737	11	on	on	ADP
ftr-380	1737	12	the	the	DET
ftr-380	1737	13	transaction	transaction	NOUN
ftr-380	1737	14	and	and	CCONJ
ftr-380	1737	15	weighed	weigh	VERB
ftr-380	1737	16	them	they	PRON
ftr-380	1737	17	against	against	ADP
ftr-380	1737	18	this	this	DET
ftr-380	1737	19	loss	loss	NOUN
ftr-380	1737	20	.	.	PUNCT
ftr-380	1738	1	see	see	VERB
ftr-380	1738	2	i	i	PRON
ftr-380	1738	3	d.	d.	PROPN
ftr-380	1738	4	at	at	ADP
ftr-380	1738	5	739	739	NUM
ftr-380	1738	6	-	-	SYM
ftr-380	1738	7	40	40	NUM
ftr-380	1738	8	.	.	PUNCT
ftr-380	1739	1	viewing	view	VERB
ftr-380	1739	2	the	the	DET
ftr-380	1739	3	evidence	evidence	NOUN
ftr-380	1739	4	in	in	ADP
ftr-380	1739	5	the	the	DET
ftr-380	1739	6	light	light	NOUN
ftr-380	1739	7	most	most	ADV
ftr-380	1739	8	favorable	favorable	ADJ
ftr-380	1739	9	to	to	ADP
ftr-380	1739	10	the	the	DET
ftr-380	1739	11	taxpayer	taxpayer	NOUN
ftr-380	1739	12	,	,	PUNCT
ftr-380	1739	13	which	which	PRON
ftr-380	1739	14	had	have	AUX
ftr-380	1739	15	won	win	VERB
ftr-380	1739	16	at	at	ADP
ftr-380	1739	17	trial	trial	NOUN
ftr-380	1739	18	,	,	PUNCT
ftr-380	1739	19	we	we	PRON
ftr-380	1739	20	nevertheless	nevertheless	ADV
ftr-380	1739	21	concluded	conclude	VERB
ftr-380	1739	22	that	that	SCONJ
ftr-380	1739	23	the	the	DET
ftr-380	1739	24	transaction	transaction	NOUN
ftr-380	1739	25	"	"	PUNCT
ftr-380	1739	26	failed	fail	VERB
ftr-380	1739	27	to	to	PART
ftr-380	1739	28	yield	yield	VERB
ftr-380	1739	29	any	any	DET
ftr-380	1739	30	reasonable	reasonable	ADJ
ftr-380	1739	31	expectation	expectation	NOUN
ftr-380	1739	32	of	of	ADP
ftr-380	1739	33	a	a	DET
ftr-380	1739	34	profit	profit	NOUN
ftr-380	1739	35	.	.	PUNCT
ftr-380	1739	36	"	"	PUNCT
ftr-380	1740	1	i	i	PRON
ftr-380	1740	2	d.	d.	PROPN
ftr-380	1740	3	at	at	ADP
ftr-380	1740	4	739	739	NUM
ftr-380	1740	5	.	.	PUNCT
ftr-380	1741	1	hines	hines	PROPN
ftr-380	1741	2	clarifies	clarify	VERB
ftr-380	1741	3	that	that	SCONJ
ftr-380	1741	4	under	under	ADP
ftr-380	1741	5	this	this	DET
ftr-380	1741	6	circuit	circuit	NOUN
ftr-380	1741	7	's	's	PART
ftr-380	1741	8	firmly	firmly	ADV
ftr-380	1741	9	established	establish	VERB
ftr-380	1741	10	rice	rice	NOUN
ftr-380	1741	11	's	's	PART
ftr-380	1741	12	toyota	toyota	PROPN
ftr-380	1741	13	standard	standard	NOUN
ftr-380	1741	14	,	,	PUNCT
ftr-380	1741	15	the	the	DET
ftr-380	1741	16	objective	objective	ADJ
ftr-380	1741	17	prong	prong	NOUN
ftr-380	1741	18	of	of	ADP
ftr-380	1741	19	the	the	DET
ftr-380	1741	20	sham	sham	ADJ
ftr-380	1741	21	transaction	transaction	NOUN
ftr-380	1741	22	test	test	NOUN
ftr-380	1741	23	focuses	focus	VERB
ftr-380	1741	24	on	on	ADP
ftr-380	1741	25	reasonable	reasonable	ADJ
ftr-380	1741	26	expected	expect	VERB
ftr-380	1741	27	profits	profit	NOUN
ftr-380	1741	28	from	from	ADP
ftr-380	1741	29	a	a	DET
ftr-380	1741	30	transaction	transaction	NOUN
ftr-380	1741	31	.	.	PUNCT
ftr-380	1742	1	there	there	PRON
ftr-380	1742	2	is	be	VERB
ftr-380	1742	3	no	no	DET
ftr-380	1742	4	basis	basis	NOUN
ftr-380	1742	5	here	here	ADV
ftr-380	1742	6	for	for	ADP
ftr-380	1742	7	abandoning	abandon	VERB
ftr-380	1742	8	our	our	PRON
ftr-380	1742	9	standard	standard	NOUN
ftr-380	1742	10	by	by	ADP
ftr-380	1742	11	scrutinizing	scrutinize	VERB
ftr-380	1742	12	the	the	DET
ftr-380	1742	13	transaction	transaction	NOUN
ftr-380	1742	14	for	for	ADP
ftr-380	1742	15	its	its	PRON
ftr-380	1742	16	"	"	PUNCT
ftr-380	1742	17	real	real	ADJ
ftr-380	1742	18	economic	economic	ADJ
ftr-380	1742	19	effects	effect	NOUN
ftr-380	1742	20	,	,	PUNCT
ftr-380	1742	21	"	"	PUNCT
ftr-380	1742	22	despite	despite	SCONJ
ftr-380	1742	23	taxpayer	taxpayer	NOUN
ftr-380	1742	24	's	's	PART
ftr-380	1742	25	argument	argument	NOUN
ftr-380	1742	26	that	that	SCONJ
ftr-380	1742	27	we	we	PRON
ftr-380	1742	28	should	should	AUX
ftr-380	1742	29	do	do	AUX
ftr-380	1742	30	so	so	ADV
ftr-380	1742	31	based	base	VERB
ftr-380	1742	32	on	on	ADP
ftr-380	1742	33	the	the	DET
ftr-380	1742	34	law	law	NOUN
ftr-380	1742	35	of	of	ADP
ftr-380	1742	36	another	another	DET
ftr-380	1742	37	circuit	circuit	NOUN
ftr-380	1742	38	.	.	PUNCT
ftr-380	1743	1	see	see	VERB
ftr-380	1743	2	united	united	PROPN
ftr-380	1743	3	parcel	parcel	PROPN
ftr-380	1743	4	serv	serv	PROPN
ftr-380	1743	5	.	.	PUNCT
ftr-380	1744	1	of	of	ADP
ftr-380	1744	2	am	am	PROPN
ftr-380	1744	3	.	.	PROPN
ftr-380	1744	4	,	,	PUNCT
ftr-380	1744	5	inc	inc	PROPN
ftr-380	1744	6	.	.	PROPN
ftr-380	1745	1	v.	v.	PROPN
ftr-380	1745	2	comm'r	comm'r	NOUN
ftr-380	1745	3	,	,	PUNCT
ftr-380	1745	4	254	254	NUM
ftr-380	1745	5	f.3d	f.3d	NUM
ftr-380	1745	6	1014	1014	NUM
ftr-380	1745	7	,	,	PUNCT
ftr-380	1745	8	1019	1019	NUM
ftr-380	1745	9	(	(	PUNCT
ftr-380	1745	10	11	11	NUM
ftr-380	1745	11	th	th	NUM
ftr-380	1745	12	cir	cir	NOUN
ftr-380	1745	13	.	.	PUNCT
ftr-380	1745	14	2001	2001	NUM
ftr-380	1745	15	)	)	PUNCT
ftr-380	1745	16	.	.	PUNCT
ftr-380	1745	17	0	0	PUNCT
ftr-380	1746	1	as	as	SCONJ
ftr-380	1746	2	illustrated	illustrate	VERB
ftr-380	1746	3	by	by	ADP
ftr-380	1746	4	rev	rev	PROPN
ftr-380	1746	5	.	.	PROPN
ftr-380	1746	6	rul	rul	PROPN
ftr-380	1746	7	.	.	PUNCT
ftr-380	1747	1	95	95	NUM
ftr-380	1747	2	-	-	SYM
ftr-380	1747	3	74	74	NUM
ftr-380	1747	4	,	,	PUNCT
ftr-380	1747	5	§	§	NOUN
ftr-380	1747	6	357(c)(3	357(c)(3	NUM
ftr-380	1747	7	)	)	PUNCT
ftr-380	1747	8	applies	apply	VERB
ftr-380	1747	9	not	not	PART
ftr-380	1747	10	only	only	ADV
ftr-380	1747	11	to	to	PART
ftr-380	1747	12	cash	cash	NOUN
ftr-380	1747	13	method	method	NOUN
ftr-380	1747	14	accounts	account	NOUN
ftr-380	1747	15	payable	payable	ADJ
ftr-380	1747	16	,	,	PUNCT
ftr-380	1747	17	but	but	CCONJ
ftr-380	1747	18	also	also	ADV
ftr-380	1747	19	to	to	ADP
ftr-380	1747	20	liabilities	liability	NOUN
ftr-380	1747	21	of	of	ADP
ftr-380	1747	22	accrual	accrual	ADJ
ftr-380	1747	23	method	method	NOUN
ftr-380	1747	24	transferors	transferor	NOUN
ftr-380	1747	25	that	that	PRON
ftr-380	1747	26	have	have	AUX
ftr-380	1747	27	not	not	PART
ftr-380	1747	28	yet	yet	ADV
ftr-380	1747	29	been	be	AUX
ftr-380	1747	30	allowed	allow	VERB
ftr-380	1747	31	as	as	ADP
ftr-380	1747	32	a	a	DET
ftr-380	1747	33	deduction	deduction	NOUN
ftr-380	1747	34	under	under	ADP
ftr-380	1747	35	the	the	DET
ftr-380	1747	36	economic	economic	ADJ
ftr-380	1747	37	performance	performance	NOUN
ftr-380	1747	38	rules	rule	NOUN
ftr-380	1747	39	of	of	ADP
ftr-380	1747	40	§	§	PROPN
ftr-380	1747	41	461(h	461(h	PROPN
ftr-380	1747	42	)	)	PUNCT
ftr-380	1747	43	or	or	CCONJ
ftr-380	1747	44	because	because	SCONJ
ftr-380	1747	45	the	the	DET
ftr-380	1747	46	liability	liability	NOUN
ftr-380	1747	47	is	be	AUX
ftr-380	1747	48	too	too	ADV
ftr-380	1747	49	contingent	contingent	ADJ
ftr-380	1747	50	.	.	PUNCT
ftr-380	1748	1	as	as	ADP
ftr-380	1748	2	a	a	DET
ftr-380	1748	3	result	result	NOUN
ftr-380	1748	4	,	,	PUNCT
ftr-380	1748	5	§	§	PROPN
ftr-380	1748	6	358(d)(2	358(d)(2	NUM
ftr-380	1748	7	)	)	PUNCT
ftr-380	1748	8	applies	apply	VERB
ftr-380	1748	9	and	and	CCONJ
ftr-380	1748	10	the	the	DET
ftr-380	1748	11	transferor	transferor	NOUN
ftr-380	1748	12	shareholder	shareholder	NOUN
ftr-380	1748	13	's	's	PART
ftr-380	1748	14	basis	basis	NOUN
ftr-380	1748	15	in	in	ADP
ftr-380	1748	16	the	the	DET
ftr-380	1748	17	stock	stock	NOUN
ftr-380	1748	18	received	receive	VERB
ftr-380	1748	19	in	in	ADP
ftr-380	1748	20	the	the	DET
ftr-380	1748	21	exchange	exchange	NOUN
ftr-380	1748	22	is	be	AUX
ftr-380	1748	23	not	not	PART
ftr-380	1748	24	reduced	reduce	VERB
ftr-380	1748	25	by	by	ADP
ftr-380	1748	26	the	the	DET
ftr-380	1748	27	liability	liability	NOUN
ftr-380	1748	28	.	.	PUNCT
ftr-380	1749	1	aggressive	aggressive	ADJ
ftr-380	1749	2	tax	tax	NOUN
ftr-380	1749	3	planners	planner	NOUN
ftr-380	1749	4	took	take	VERB
ftr-380	1749	5	advantage	advantage	NOUN
ftr-380	1749	6	of	of	ADP
ftr-380	1749	7	this	this	DET
ftr-380	1749	8	pattern	pattern	NOUN
ftr-380	1749	9	of	of	ADP
ftr-380	1749	10	the	the	DET
ftr-380	1749	11	interaction	interaction	NOUN
ftr-380	1749	12	of	of	ADP
ftr-380	1749	13	the	the	DET
ftr-380	1749	14	various	various	ADJ
ftr-380	1749	15	statutory	statutory	ADJ
ftr-380	1749	16	provisions	provision	NOUN
ftr-380	1749	17	to	to	PART
ftr-380	1749	18	create	create	VERB
ftr-380	1749	19	artificial	artificial	ADJ
ftr-380	1749	20	double	double	ADJ
ftr-380	1749	21	deductions	deduction	NOUN
ftr-380	1749	22	.	.	PUNCT
ftr-380	1750	1	3	3	X
ftr-380	1750	2	.	.	X
ftr-380	1750	3	a	a	DET
ftr-380	1750	4	second	second	ADJ
ftr-380	1750	5	taxpayer	taxpayer	NOUN
ftr-380	1750	6	victory	victory	NOUN
ftr-380	1750	7	in	in	ADP
ftr-380	1750	8	a	a	DET
ftr-380	1750	9	listed	list	VERB
ftr-380	1750	10	contingent	contingent	NOUN
ftr-380	1750	11	liability	liability	NOUN
ftr-380	1750	12	transaction	transaction	NOUN
ftr-380	1750	13	.	.	PUNCT
ftr-380	1751	1	coltec	coltec	ADJ
ftr-380	1751	2	industries	industry	NOUN
ftr-380	1751	3	,	,	PUNCT
ftr-380	1751	4	inc	inc	PROPN
ftr-380	1751	5	.	.	PROPN
ftr-380	1751	6	v.	v.	PROPN
ftr-380	1751	7	united	united	PROPN
ftr-380	1751	8	states	states	PROPN
ftr-380	1751	9	,	,	PUNCT
ftr-380	1751	10	62	62	NUM
ftr-380	1751	11	fed	feed	VERB
ftr-380	1751	12	.	.	PUNCT
ftr-380	1752	1	cl	cl	NOUN
ftr-380	1752	2	.	.	PUNCT
ftr-380	1753	1	716	716	NUM
ftr-380	1753	2	(	(	PUNCT
ftr-380	1753	3	10/29/04	10/29/04	NUM
ftr-380	1753	4	)	)	PUNCT
ftr-380	1753	5	,	,	PUNCT
ftr-380	1753	6	government	government	NOUN
ftr-380	1753	7	appeal	appeal	NOUN
ftr-380	1753	8	pending	pende	VERB
ftr-380	1753	9	.	.	PUNCT
ftr-380	1754	1	taxpayer	taxpayer	NOUN
ftr-380	1754	2	transferred	transfer	VERB
ftr-380	1754	3	its	its	PRON
ftr-380	1754	4	asbestos	asbestos	NOUN
ftr-380	1754	5	liabilities	liability	NOUN
ftr-380	1754	6	to	to	ADP
ftr-380	1754	7	an	an	DET
ftr-380	1754	8	asbestos	asbestos	NOUN
ftr-380	1754	9	case	case	NOUN
ftr-380	1754	10	management	management	NOUN
ftr-380	1754	11	entity	entity	NOUN
ftr-380	1754	12	[	[	X
ftr-380	1754	13	"	"	PUNCT
ftr-380	1754	14	garrison	garrison	NOUN
ftr-380	1754	15	"	"	PUNCT
ftr-380	1754	16	]	]	PUNCT
ftr-380	1754	17	,	,	PUNCT
ftr-380	1754	18	which	which	PRON
ftr-380	1754	19	was	be	AUX
ftr-380	1754	20	existing	exist	VERB
ftr-380	1754	21	shell	shell	ADJ
ftr-380	1754	22	subsidiary	subsidiary	NOUN
ftr-380	1754	23	that	that	PRON
ftr-380	1754	24	had	have	VERB
ftr-380	1754	25	no	no	DET
ftr-380	1754	26	assets	asset	NOUN
ftr-380	1754	27	,	,	PUNCT
ftr-380	1754	28	together	together	ADV
ftr-380	1754	29	with	with	ADP
ftr-380	1754	30	a	a	DET
ftr-380	1754	31	related	relate	VERB
ftr-380	1754	32	party	party	NOUN
ftr-380	1754	33	note	note	NOUN
ftr-380	1754	34	for	for	ADP
ftr-380	1754	35	$	$	SYM
ftr-380	1754	36	375	375	NUM
ftr-380	1754	37	million	million	NUM
ftr-380	1754	38	and	and	CCONJ
ftr-380	1754	39	some	some	DET
ftr-380	1754	40	other	other	ADJ
ftr-380	1754	41	miscellaneous	miscellaneous	ADJ
ftr-380	1754	42	assets	asset	NOUN
ftr-380	1754	43	.	.	PUNCT
ftr-380	1755	1	it	it	PRON
ftr-380	1755	2	sold	sell	VERB
ftr-380	1755	3	about	about	ADV
ftr-380	1755	4	6.67	6.67	NUM
ftr-380	1755	5	percent	percent	NOUN
ftr-380	1755	6	of	of	ADP
ftr-380	1755	7	the	the	DET
ftr-380	1755	8	garrison	garrison	NOUN
ftr-380	1755	9	stock	stock	NOUN
ftr-380	1755	10	to	to	ADP
ftr-380	1755	11	two	two	NUM
ftr-380	1755	12	banks	bank	NOUN
ftr-380	1755	13	for	for	ADP
ftr-380	1755	14	a	a	DET
ftr-380	1755	15	total	total	NOUN
ftr-380	1755	16	of	of	ADP
ftr-380	1755	17	$	$	SYM
ftr-380	1755	18	500,000	500,000	NUM
ftr-380	1755	19	and	and	CCONJ
ftr-380	1755	20	reported	report	VERB
ftr-380	1755	21	a	a	DET
ftr-380	1755	22	multimillion	multimillion	NUM
ftr-380	1755	23	dollar	dollar	NOUN
ftr-380	1755	24	loss	loss	NOUN
ftr-380	1755	25	that	that	PRON
ftr-380	1755	26	saved	save	VERB
ftr-380	1755	27	it	it	PRON
ftr-380	1755	28	over	over	ADP
ftr-380	1755	29	$	$	SYM
ftr-380	1755	30	82	82	NUM
ftr-380	1755	31	million	million	NUM
ftr-380	1755	32	in	in	ADP
ftr-380	1755	33	taxes	taxis	NOUN
ftr-380	1755	34	.	.	PUNCT
ftr-380	1756	1	judge	judge	PROPN
ftr-380	1756	2	susan	susan	PROPN
ftr-380	1756	3	g.	g.	PROPN
ftr-380	1756	4	braden	braden	PROPN
ftr-380	1756	5	found	find	VERB
ftr-380	1756	6	that	that	SCONJ
ftr-380	1756	7	this	this	DET
ftr-380	1756	8	transaction	transaction	NOUN
ftr-380	1756	9	satisfied	satisfy	VERB
ftr-380	1756	10	all	all	DET
ftr-380	1756	11	the	the	DET
ftr-380	1756	12	requirements	requirement	NOUN
ftr-380	1756	13	of	of	ADP
ftr-380	1756	14	existing	exist	VERB
ftr-380	1756	15	law	law	NOUN
ftr-380	1756	16	.	.	PUNCT
ftr-380	1757	1	0	0	NUM
ftr-380	1757	2	judge	judge	PROPN
ftr-380	1757	3	braden	braden	PROPN
ftr-380	1757	4	rejected	reject	VERB
ftr-380	1757	5	the	the	DET
ftr-380	1757	6	concept	concept	NOUN
ftr-380	1757	7	of	of	ADP
ftr-380	1757	8	a	a	DET
ftr-380	1757	9	court	court	NOUN
ftr-380	1757	10	applying	apply	VERB
ftr-380	1757	11	the	the	DET
ftr-380	1757	12	economic	economic	ADJ
ftr-380	1757	13	substance	substance	NOUN
ftr-380	1757	14	doctrine	doctrine	NOUN
ftr-380	1757	15	to	to	ADP
ftr-380	1757	16	tax	tax	NOUN
ftr-380	1757	17	cases	case	NOUN
ftr-380	1757	18	on	on	ADP
ftr-380	1757	19	the	the	DET
ftr-380	1757	20	ground	ground	NOUN
ftr-380	1757	21	that	that	SCONJ
ftr-380	1757	22	taxpayers	taxpayer	NOUN
ftr-380	1757	23	"	"	PUNCT
ftr-380	1757	24	must	must	AUX
ftr-380	1757	25	be	be	AUX
ftr-380	1757	26	able	able	ADJ
ftr-380	1757	27	to	to	PART
ftr-380	1757	28	rely	rely	VERB
ftr-380	1757	29	on	on	ADP
ftr-380	1757	30	clear	clear	ADJ
ftr-380	1757	31	and	and	CCONJ
ftr-380	1757	32	understandable	understandable	ADJ
ftr-380	1757	33	rules	rule	NOUN
ftr-380	1757	34	established	establish	VERB
ftr-380	1757	35	by	by	ADP
ftr-380	1757	36	congress	congress	PROPN
ftr-380	1757	37	to	to	PART
ftr-380	1757	38	ascertain	ascertain	VERB
ftr-380	1757	39	their	their	PRON
ftr-380	1757	40	federal	federal	ADJ
ftr-380	1757	41	tax	tax	NOUN
ftr-380	1757	42	obligations	obligation	NOUN
ftr-380	1757	43	.	.	PUNCT
ftr-380	1757	44	"	"	PUNCT
ftr-380	1758	1	after	after	ADP
ftr-380	1758	2	discussing	discuss	VERB
ftr-380	1758	3	the	the	DET
ftr-380	1758	4	complexity	complexity	NOUN
ftr-380	1758	5	of	of	ADP
ftr-380	1758	6	the	the	DET
ftr-380	1758	7	economic	economic	ADJ
ftr-380	1758	8	substance	substance	NOUN
ftr-380	1758	9	doctrine	doctrine	NOUN
ftr-380	1758	10	,	,	PUNCT
ftr-380	1758	11	she	she	PRON
ftr-380	1758	12	concluded	conclude	VERB
ftr-380	1758	13	"	"	PUNCT
ftr-380	1758	14	that	that	SCONJ
ftr-380	1758	15	where	where	SCONJ
ftr-380	1758	16	a	a	DET
ftr-380	1758	17	taxpayer	taxpayer	NOUN
ftr-380	1758	18	has	have	AUX
ftr-380	1758	19	satisfied	satisfy	VERB
ftr-380	1758	20	all	all	DET
ftr-380	1758	21	statutory	statutory	ADJ
ftr-380	1758	22	requirements	requirement	NOUN
ftr-380	1758	23	established	establish	VERB
ftr-380	1758	24	by	by	ADP
ftr-380	1758	25	congress	congress	PROPN
ftr-380	1758	26	,	,	PUNCT
ftr-380	1758	27	as	as	ADP
ftr-380	1758	28	[	[	X
ftr-380	1758	29	vol	vol	NOUN
ftr-380	1758	30	8	8	NUM
ftr-380	1758	31	:	:	PUNCT
ftr-380	1758	32	si	si	PROPN
ftr-380	1758	33	recent	recent	ADJ
ftr-380	1758	34	developments	development	NOUN
ftr-380	1758	35	in	in	ADP
ftr-380	1758	36	federal	federal	ADJ
ftr-380	1758	37	income	income	NOUN
ftr-380	1758	38	taxation	taxation	NOUN
ftr-380	1758	39	coltec	coltec	ADV
ftr-380	1758	40	did	do	VERB
ftr-380	1758	41	in	in	ADP
ftr-380	1758	42	this	this	DET
ftr-380	1758	43	case	case	NOUN
ftr-380	1758	44	,	,	PUNCT
ftr-380	1758	45	the	the	DET
ftr-380	1758	46	use	use	NOUN
ftr-380	1758	47	of	of	ADP
ftr-380	1758	48	the	the	DET
ftr-380	1758	49	'	'	PUNCT
ftr-380	1758	50	economic	economic	ADJ
ftr-380	1758	51	substance	substance	NOUN
ftr-380	1758	52	'	'	PUNCT
ftr-380	1758	53	doctrine	doctrine	NOUN
ftr-380	1758	54	to	to	PART
ftr-380	1758	55	trump	trump	VERB
ftr-380	1758	56	'	'	PUNCT
ftr-380	1758	57	mere	mere	ADJ
ftr-380	1758	58	compliance	compliance	NOUN
ftr-380	1758	59	with	with	ADP
ftr-380	1758	60	the	the	DET
ftr-380	1758	61	code	code	NOUN
ftr-380	1758	62	'	'	PUNCT
ftr-380	1758	63	would	would	AUX
ftr-380	1758	64	violate	violate	VERB
ftr-380	1758	65	the	the	DET
ftr-380	1758	66	separation	separation	NOUN
ftr-380	1758	67	of	of	ADP
ftr-380	1758	68	powers	power	NOUN
ftr-380	1758	69	.	.	PUNCT
ftr-380	1758	70	"	"	PUNCT
ftr-380	1759	1	0	0	PUNCT
ftr-380	1759	2	as	as	SCONJ
ftr-380	1759	3	illustrated	illustrate	VERB
ftr-380	1759	4	by	by	ADP
ftr-380	1759	5	rev	rev	PROPN
ftr-380	1759	6	.	.	PROPN
ftr-380	1759	7	rul	rul	PROPN
ftr-380	1759	8	.	.	PUNCT
ftr-380	1760	1	95	95	NUM
ftr-380	1760	2	-	-	SYM
ftr-380	1760	3	74	74	NUM
ftr-380	1760	4	,	,	PUNCT
ftr-380	1760	5	1995	1995	NUM
ftr-380	1760	6	-	-	SYM
ftr-380	1760	7	2	2	NUM
ftr-380	1760	8	c.b	c.b	PROPN
ftr-380	1760	9	.	.	PROPN
ftr-380	1760	10	36	36	NUM
ftr-380	1760	11	,	,	PUNCT
ftr-380	1760	12	§	§	NOUN
ftr-380	1760	13	357(c)(3	357(c)(3	NUM
ftr-380	1760	14	)	)	PUNCT
ftr-380	1760	15	applies	apply	VERB
ftr-380	1760	16	not	not	PART
ftr-380	1760	17	only	only	ADV
ftr-380	1760	18	to	to	PART
ftr-380	1760	19	cash	cash	NOUN
ftr-380	1760	20	method	method	NOUN
ftr-380	1760	21	accounts	account	NOUN
ftr-380	1760	22	payable	payable	ADJ
ftr-380	1760	23	,	,	PUNCT
ftr-380	1760	24	but	but	CCONJ
ftr-380	1760	25	also	also	ADV
ftr-380	1760	26	to	to	ADP
ftr-380	1760	27	liabilities	liability	NOUN
ftr-380	1760	28	of	of	ADP
ftr-380	1760	29	accrual	accrual	ADJ
ftr-380	1760	30	method	method	NOUN
ftr-380	1760	31	transferors	transferor	NOUN
ftr-380	1760	32	that	that	PRON
ftr-380	1760	33	have	have	AUX
ftr-380	1760	34	not	not	PART
ftr-380	1760	35	yet	yet	ADV
ftr-380	1760	36	been	be	AUX
ftr-380	1760	37	allowed	allow	VERB
ftr-380	1760	38	as	as	ADP
ftr-380	1760	39	a	a	DET
ftr-380	1760	40	deduction	deduction	NOUN
ftr-380	1760	41	under	under	ADP
ftr-380	1760	42	the	the	DET
ftr-380	1760	43	economic	economic	ADJ
ftr-380	1760	44	performance	performance	NOUN
ftr-380	1760	45	rules	rule	NOUN
ftr-380	1760	46	of	of	ADP
ftr-380	1760	47	§	§	PROPN
ftr-380	1760	48	461(h	461(h	PROPN
ftr-380	1760	49	)	)	PUNCT
ftr-380	1760	50	or	or	CCONJ
ftr-380	1760	51	because	because	SCONJ
ftr-380	1760	52	the	the	DET
ftr-380	1760	53	liability	liability	NOUN
ftr-380	1760	54	is	be	AUX
ftr-380	1760	55	too	too	ADV
ftr-380	1760	56	contingent	contingent	ADJ
ftr-380	1760	57	.	.	PUNCT
ftr-380	1761	1	as	as	ADP
ftr-380	1761	2	a	a	DET
ftr-380	1761	3	result	result	NOUN
ftr-380	1761	4	,	,	PUNCT
ftr-380	1761	5	§	§	PROPN
ftr-380	1761	6	358(d)(2	358(d)(2	NUM
ftr-380	1761	7	)	)	PUNCT
ftr-380	1761	8	applies	apply	VERB
ftr-380	1761	9	and	and	CCONJ
ftr-380	1761	10	the	the	DET
ftr-380	1761	11	transferor	transferor	NOUN
ftr-380	1761	12	shareholder	shareholder	NOUN
ftr-380	1761	13	's	's	PART
ftr-380	1761	14	basis	basis	NOUN
ftr-380	1761	15	in	in	ADP
ftr-380	1761	16	the	the	DET
ftr-380	1761	17	stock	stock	NOUN
ftr-380	1761	18	received	receive	VERB
ftr-380	1761	19	in	in	ADP
ftr-380	1761	20	the	the	DET
ftr-380	1761	21	exchange	exchange	NOUN
ftr-380	1761	22	is	be	AUX
ftr-380	1761	23	not	not	PART
ftr-380	1761	24	reduced	reduce	VERB
ftr-380	1761	25	by	by	ADP
ftr-380	1761	26	the	the	DET
ftr-380	1761	27	liability	liability	NOUN
ftr-380	1761	28	.	.	PUNCT
ftr-380	1762	1	aggressive	aggressive	ADJ
ftr-380	1762	2	tax	tax	NOUN
ftr-380	1762	3	planners	planner	NOUN
ftr-380	1762	4	took	take	VERB
ftr-380	1762	5	advantage	advantage	NOUN
ftr-380	1762	6	of	of	ADP
ftr-380	1762	7	this	this	DET
ftr-380	1762	8	pattern	pattern	NOUN
ftr-380	1762	9	of	of	ADP
ftr-380	1762	10	the	the	DET
ftr-380	1762	11	interaction	interaction	NOUN
ftr-380	1762	12	of	of	ADP
ftr-380	1762	13	the	the	DET
ftr-380	1762	14	various	various	ADJ
ftr-380	1762	15	statutory	statutory	ADJ
ftr-380	1762	16	provisions	provision	NOUN
ftr-380	1762	17	to	to	PART
ftr-380	1762	18	create	create	VERB
ftr-380	1762	19	artificial	artificial	ADJ
ftr-380	1762	20	double	double	ADJ
ftr-380	1762	21	deductions	deduction	NOUN
ftr-380	1762	22	.	.	PUNCT
ftr-380	1763	1	here	here	ADV
ftr-380	1763	2	,	,	PUNCT
ftr-380	1763	3	in	in	ADP
ftr-380	1763	4	a	a	DET
ftr-380	1763	5	transaction	transaction	NOUN
ftr-380	1763	6	subject	subject	NOUN
ftr-380	1763	7	to	to	ADP
ftr-380	1763	8	§	§	PROPN
ftr-380	1763	9	351	351	NUM
ftr-380	1763	10	,	,	PUNCT
ftr-380	1763	11	one	one	NUM
ftr-380	1763	12	corporation	corporation	NOUN
ftr-380	1763	13	,	,	PUNCT
ftr-380	1763	14	garlock	garlock	PROPN
ftr-380	1763	15	,	,	PUNCT
ftr-380	1763	16	contributed	contribute	VERB
ftr-380	1763	17	to	to	ADP
ftr-380	1763	18	another	another	DET
ftr-380	1763	19	corporation	corporation	NOUN
ftr-380	1763	20	,	,	PUNCT
ftr-380	1763	21	garrison	garrison	NOUN
ftr-380	1763	22	,	,	PUNCT
ftr-380	1763	23	cash	cash	NOUN
ftr-380	1763	24	,	,	PUNCT
ftr-380	1763	25	a	a	DET
ftr-380	1763	26	$	$	SYM
ftr-380	1763	27	375	375	NUM
ftr-380	1763	28	million	million	NUM
ftr-380	1763	29	promissory	promissory	NOUN
ftr-380	1763	30	note	note	NOUN
ftr-380	1763	31	to	to	PART
ftr-380	1763	32	garlock	garlock	VERB
ftr-380	1763	33	from	from	ADP
ftr-380	1763	34	a	a	DET
ftr-380	1763	35	related	related	ADJ
ftr-380	1763	36	corporation	corporation	NOUN
ftr-380	1763	37	,	,	PUNCT
ftr-380	1763	38	and	and	CCONJ
ftr-380	1763	39	certain	certain	ADJ
ftr-380	1763	40	other	other	ADJ
ftr-380	1763	41	property	property	NOUN
ftr-380	1763	42	.	.	PUNCT
ftr-380	1764	1	in	in	ADP
ftr-380	1764	2	connection	connection	NOUN
ftr-380	1764	3	with	with	ADP
ftr-380	1764	4	the	the	DET
ftr-380	1764	5	transfer	transfer	NOUN
ftr-380	1764	6	garrison	garrison	NOUN
ftr-380	1764	7	assumed	assume	VERB
ftr-380	1764	8	$	$	SYM
ftr-380	1764	9	371.2	371.2	NUM
ftr-380	1764	10	million	million	NUM
ftr-380	1764	11	of	of	ADP
ftr-380	1764	12	garlock	garlock	PROPN
ftr-380	1764	13	's	's	PART
ftr-380	1764	14	contingent	contingent	ADJ
ftr-380	1764	15	liabilities	liability	NOUN
ftr-380	1764	16	for	for	ADP
ftr-380	1764	17	asbestos	asbestos	NOUN
ftr-380	1764	18	product	product	NOUN
ftr-380	1764	19	liability	liability	NOUN
ftr-380	1764	20	damage	damage	NOUN
ftr-380	1764	21	claims	claim	NOUN
ftr-380	1764	22	(	(	PUNCT
ftr-380	1764	23	neither	neither	PRON
ftr-380	1764	24	of	of	ADP
ftr-380	1764	25	the	the	DET
ftr-380	1764	26	events	event	NOUN
ftr-380	1764	27	necessary	necessary	ADJ
ftr-380	1764	28	to	to	PART
ftr-380	1764	29	establish	establish	VERB
ftr-380	1764	30	the	the	DET
ftr-380	1764	31	fact	fact	NOUN
ftr-380	1764	32	of	of	ADP
ftr-380	1764	33	the	the	DET
ftr-380	1764	34	liability	liability	NOUN
ftr-380	1764	35	had	have	AUX
ftr-380	1764	36	occurred	occur	VERB
ftr-380	1764	37	,	,	PUNCT
ftr-380	1764	38	i.e.	i.e.	X
ftr-380	1764	39	,	,	PUNCT
ftr-380	1764	40	the	the	DET
ftr-380	1764	41	filing	filing	NOUN
ftr-380	1764	42	of	of	ADP
ftr-380	1764	43	a	a	DET
ftr-380	1764	44	lawsuit	lawsuit	NOUN
ftr-380	1764	45	asserting	assert	VERB
ftr-380	1764	46	a	a	DET
ftr-380	1764	47	claim	claim	NOUN
ftr-380	1764	48	and	and	CCONJ
ftr-380	1764	49	an	an	DET
ftr-380	1764	50	adjudication	adjudication	NOUN
ftr-380	1764	51	of	of	ADP
ftr-380	1764	52	liability	liability	NOUN
ftr-380	1764	53	)	)	PUNCT
ftr-380	1764	54	.	.	PUNCT
ftr-380	1765	1	shortly	shortly	ADV
ftr-380	1765	2	thereafter	thereafter	ADV
ftr-380	1765	3	,	,	PUNCT
ftr-380	1765	4	garlock	garlock	PROPN
ftr-380	1765	5	sold	sell	VERB
ftr-380	1765	6	a	a	DET
ftr-380	1765	7	significant	significant	ADJ
ftr-380	1765	8	number	number	NOUN
ftr-380	1765	9	of	of	ADP
ftr-380	1765	10	the	the	DET
ftr-380	1765	11	shares	share	NOUN
ftr-380	1765	12	of	of	ADP
ftr-380	1765	13	garrison	garrison	NOUN
ftr-380	1765	14	and	and	CCONJ
ftr-380	1765	15	claimed	claim	VERB
ftr-380	1765	16	approximately	approximately	ADV
ftr-380	1765	17	$	$	SYM
ftr-380	1765	18	370	370	NUM
ftr-380	1765	19	million	million	NUM
ftr-380	1765	20	of	of	ADP
ftr-380	1765	21	losses	loss	NOUN
ftr-380	1765	22	,	,	PUNCT
ftr-380	1765	23	having	having	AUX
ftr-380	1765	24	determined	determine	VERB
ftr-380	1765	25	the	the	DET
ftr-380	1765	26	basis	basis	NOUN
ftr-380	1765	27	of	of	ADP
ftr-380	1765	28	the	the	DET
ftr-380	1765	29	garrison	garrison	NOUN
ftr-380	1765	30	stock	stock	NOUN
ftr-380	1765	31	with	with	ADP
ftr-380	1765	32	reference	reference	NOUN
ftr-380	1765	33	to	to	ADP
ftr-380	1765	34	an	an	DET
ftr-380	1765	35	exchanged	exchange	VERB
ftr-380	1765	36	basis	basis	NOUN
ftr-380	1765	37	under	under	ADP
ftr-380	1765	38	§	§	PROPN
ftr-380	1765	39	358	358	NUM
ftr-380	1765	40	that	that	PRON
ftr-380	1765	41	was	be	AUX
ftr-380	1765	42	not	not	PART
ftr-380	1765	43	reduced	reduce	VERB
ftr-380	1765	44	to	to	PART
ftr-380	1765	45	reflect	reflect	VERB
ftr-380	1765	46	the	the	DET
ftr-380	1765	47	assumption	assumption	NOUN
ftr-380	1765	48	of	of	ADP
ftr-380	1765	49	the	the	DET
ftr-380	1765	50	contingent	contingent	NOUN
ftr-380	1765	51	asbestos	asbestos	NOUN
ftr-380	1765	52	liabilities	liability	NOUN
ftr-380	1765	53	.	.	PUNCT
ftr-380	1766	1	since	since	SCONJ
ftr-380	1766	2	the	the	DET
ftr-380	1766	3	liabilities	liability	NOUN
ftr-380	1766	4	were	be	AUX
ftr-380	1766	5	contingent	contingent	ADJ
ftr-380	1766	6	and	and	CCONJ
ftr-380	1766	7	the	the	DET
ftr-380	1766	8	liabilities	liability	NOUN
ftr-380	1766	9	would	would	AUX
ftr-380	1766	10	have	have	AUX
ftr-380	1766	11	been	be	AUX
ftr-380	1766	12	deductible	deductible	ADJ
ftr-380	1766	13	by	by	ADP
ftr-380	1766	14	the	the	DET
ftr-380	1766	15	transferor	transferor	NOUN
ftr-380	1766	16	upon	upon	SCONJ
ftr-380	1766	17	payment	payment	NOUN
ftr-380	1766	18	,	,	PUNCT
ftr-380	1766	19	the	the	DET
ftr-380	1766	20	court	court	NOUN
ftr-380	1766	21	held	hold	VERB
ftr-380	1766	22	that	that	SCONJ
ftr-380	1766	23	the	the	DET
ftr-380	1766	24	liabilities	liability	NOUN
ftr-380	1766	25	were	be	AUX
ftr-380	1766	26	within	within	ADP
ftr-380	1766	27	those	those	PRON
ftr-380	1766	28	described	describe	VERB
ftr-380	1766	29	in	in	ADP
ftr-380	1766	30	§	§	PROPN
ftr-380	1766	31	§	§	PROPN
ftr-380	1766	32	357(c)(3)(a	357(c)(3)(a	NUM
ftr-380	1766	33	)	)	PUNCT
ftr-380	1766	34	and	and	CCONJ
ftr-380	1766	35	358(d)(2	358(d)(2	NUM
ftr-380	1766	36	)	)	PUNCT
ftr-380	1766	37	,	,	PUNCT
ftr-380	1766	38	and	and	CCONJ
ftr-380	1766	39	thus	thus	ADV
ftr-380	1766	40	neither	neither	DET
ftr-380	1766	41	§	§	PROPN
ftr-380	1766	42	357(c)(1	357(c)(1	NUM
ftr-380	1766	43	)	)	PUNCT
ftr-380	1766	44	,	,	PUNCT
ftr-380	1766	45	requiring	require	VERB
ftr-380	1766	46	the	the	DET
ftr-380	1766	47	recognition	recognition	NOUN
ftr-380	1766	48	of	of	ADP
ftr-380	1766	49	gain	gain	NOUN
ftr-380	1766	50	to	to	ADP
ftr-380	1766	51	the	the	DET
ftr-380	1766	52	extent	extent	NOUN
ftr-380	1766	53	that	that	SCONJ
ftr-380	1766	54	the	the	DET
ftr-380	1766	55	amount	amount	NOUN
ftr-380	1766	56	of	of	ADP
ftr-380	1766	57	liabilities	liability	NOUN
ftr-380	1766	58	exceed	exceed	VERB
ftr-380	1766	59	the	the	DET
ftr-380	1766	60	basis	basis	NOUN
ftr-380	1766	61	of	of	ADP
ftr-380	1766	62	the	the	DET
ftr-380	1766	63	contributed	contribute	VERB
ftr-380	1766	64	assets	asset	NOUN
ftr-380	1766	65	,	,	PUNCT
ftr-380	1766	66	nor	nor	CCONJ
ftr-380	1766	67	§	§	PROPN
ftr-380	1766	68	358(d)(1	358(d)(1	NUM
ftr-380	1766	69	)	)	PUNCT
ftr-380	1766	70	,	,	PUNCT
ftr-380	1766	71	requiring	require	VERB
ftr-380	1766	72	the	the	DET
ftr-380	1766	73	reduction	reduction	NOUN
ftr-380	1766	74	of	of	ADP
ftr-380	1766	75	the	the	DET
ftr-380	1766	76	transferred	transfer	VERB
ftr-380	1766	77	basis	basis	NOUN
ftr-380	1766	78	assigned	assign	VERB
ftr-380	1766	79	to	to	ADP
ftr-380	1766	80	the	the	DET
ftr-380	1766	81	stock	stock	NOUN
ftr-380	1766	82	,	,	PUNCT
ftr-380	1766	83	applied	apply	VERB
ftr-380	1766	84	.	.	PUNCT
ftr-380	1767	1	therefore	therefore	ADV
ftr-380	1767	2	,	,	PUNCT
ftr-380	1767	3	garlock	garlock	PROPN
ftr-380	1767	4	's	's	PART
ftr-380	1767	5	basis	basis	NOUN
ftr-380	1767	6	in	in	ADP
ftr-380	1767	7	garrison	garrison	NOUN
ftr-380	1767	8	properly	properly	ADV
ftr-380	1767	9	was	be	AUX
ftr-380	1767	10	the	the	DET
ftr-380	1767	11	exchanged	exchange	VERB
ftr-380	1767	12	based	base	VERB
ftr-380	1767	13	of	of	ADP
ftr-380	1767	14	the	the	DET
ftr-380	1767	15	transferred	transfer	VERB
ftr-380	1767	16	property	property	NOUN
ftr-380	1767	17	,	,	PUNCT
ftr-380	1767	18	unreduced	unreduce	VERB
ftr-380	1767	19	by	by	ADP
ftr-380	1767	20	the	the	DET
ftr-380	1767	21	amount	amount	NOUN
ftr-380	1767	22	of	of	ADP
ftr-380	1767	23	liabilities	liability	NOUN
ftr-380	1767	24	assumed	assume	VERB
ftr-380	1767	25	by	by	ADP
ftr-380	1767	26	garrison	garrison	NOUN
ftr-380	1767	27	,	,	PUNCT
ftr-380	1767	28	and	and	CCONJ
ftr-380	1767	29	the	the	DET
ftr-380	1767	30	loss	loss	NOUN
ftr-380	1767	31	was	be	AUX
ftr-380	1767	32	allowed	allow	VERB
ftr-380	1767	33	.	.	PUNCT
ftr-380	1768	1	4	4	X
ftr-380	1768	2	.	.	X
ftr-380	1768	3	the	the	DET
ftr-380	1768	4	third	third	ADJ
ftr-380	1768	5	taxpayer	taxpayer	NOUN
ftr-380	1768	6	victory	victory	NOUN
ftr-380	1768	7	in	in	ADP
ftr-380	1768	8	thirteen	thirteen	NUM
ftr-380	1768	9	days	day	NOUN
ftr-380	1768	10	,	,	PUNCT
ftr-380	1768	11	in	in	ADP
ftr-380	1768	12	a	a	DET
ftr-380	1768	13	self	self	NOUN
ftr-380	1768	14	-	-	PUNCT
ftr-380	1768	15	liquidating	liquidate	VERB
ftr-380	1768	16	partnership	partnership	NOUN
ftr-380	1768	17	note	note	NOUN
ftr-380	1768	18	transaction	transaction	NOUN
ftr-380	1768	19	in	in	ADP
ftr-380	1768	20	which	which	PRON
ftr-380	1768	21	the	the	DET
ftr-380	1768	22	lion	lion	NOUN
ftr-380	1768	23	's	's	PART
ftr-380	1768	24	share	share	NOUN
ftr-380	1768	25	of	of	ADP
ftr-380	1768	26	income	income	NOUN
ftr-380	1768	27	was	be	AUX
ftr-380	1768	28	allocated	allocate	VERB
ftr-380	1768	29	to	to	ADP
ftr-380	1768	30	a	a	DET
ftr-380	1768	31	tax	tax	NOUN
ftr-380	1768	32	-	-	PUNCT
ftr-380	1768	33	indifferent	indifferent	ADJ
ftr-380	1768	34	party	party	NOUN
ftr-380	1768	35	.	.	PUNCT
ftr-380	1769	1	satisfaction	satisfaction	NOUN
ftr-380	1769	2	of	of	ADP
ftr-380	1769	3	the	the	DET
ftr-380	1769	4	mechanical	mechanical	ADJ
ftr-380	1769	5	rules	rule	NOUN
ftr-380	1769	6	of	of	ADP
ftr-380	1769	7	the	the	DET
ftr-380	1769	8	regulations	regulation	NOUN
ftr-380	1769	9	under	under	ADP
ftr-380	1769	10	§	§	PROPN
ftr-380	1769	11	704(b	704(b	PROPN
ftr-380	1769	12	)	)	PUNCT
ftr-380	1769	13	transcends	transcend	VERB
ftr-380	1769	14	both	both	DET
ftr-380	1769	15	an	an	DET
ftr-380	1769	16	intent	intent	NOUN
ftr-380	1769	17	to	to	PART
ftr-380	1769	18	avoid	avoid	VERB
ftr-380	1769	19	tax	tax	NOUN
ftr-380	1769	20	and	and	CCONJ
ftr-380	1769	21	the	the	DET
ftr-380	1769	22	avoidance	avoidance	NOUN
ftr-380	1769	23	of	of	ADP
ftr-380	1769	24	significant	significant	ADJ
ftr-380	1769	25	tax	tax	NOUN
ftr-380	1769	26	through	through	ADP
ftr-380	1769	27	agreed	agree	VERB
ftr-380	1769	28	upon	upon	SCONJ
ftr-380	1769	29	partnership	partnership	NOUN
ftr-380	1769	30	allocations	allocation	NOUN
ftr-380	1769	31	so	so	ADV
ftr-380	1769	32	far	far	ADV
ftr-380	1769	33	,	,	PUNCT
ftr-380	1769	34	this	this	DET
ftr-380	1769	35	lease	lease	NOUN
ftr-380	1769	36	stripping	strip	VERB
ftr-380	1769	37	transaction	transaction	NOUN
ftr-380	1769	38	works	work	VERB
ftr-380	1769	39	for	for	ADP
ftr-380	1769	40	a	a	DET
ftr-380	1769	41	burned	burn	VERB
ftr-380	1769	42	-	-	PUNCT
ftr-380	1769	43	out	out	ADP
ftr-380	1769	44	tax	tax	NOUN
ftr-380	1769	45	shelter	shelter	NOUN
ftr-380	1769	46	.	.	PUNCT
ftr-380	1770	1	tifd	tifd	PROPN
ftr-380	1770	2	iii	iii	PROPN
ftr-380	1770	3	-	-	PROPN
ftr-380	1770	4	e.	e.	PROPN
ftr-380	1770	5	inc	inc	PROPN
ftr-380	1770	6	.	.	PROPN
ftr-380	1771	1	v.	v.	PROPN
ftr-380	1771	2	united	united	PROPN
ftr-380	1771	3	states	states	PROPN
ftr-380	1771	4	,	,	PUNCT
ftr-380	1771	5	342	342	NUM
ftr-380	1771	6	f.	f.	PROPN
ftr-380	1771	7	supp	supp	PROPN
ftr-380	1771	8	.	.	PUNCT
ftr-380	1772	1	2d	2d	PROPN
ftr-380	1772	2	94	94	NUM
ftr-380	1772	3	(	(	PUNCT
ftr-380	1772	4	d.	d.	PROPN
ftr-380	1772	5	conn	conn	PROPN
ftr-380	1772	6	.	.	PROPN
ftr-380	1772	7	11/1/04	11/1/04	NUM
ftr-380	1772	8	)	)	PUNCT
ftr-380	1772	9	,	,	PUNCT
ftr-380	1772	10	government	government	NOUN
ftr-380	1772	11	appeal	appeal	NOUN
ftr-380	1772	12	pending	pende	VERB
ftr-380	1772	13	.	.	PUNCT
ftr-380	1773	1	this	this	DET
ftr-380	1773	2	case	case	NOUN
ftr-380	1773	3	involved	involve	VERB
ftr-380	1773	4	a	a	DET
ftr-380	1773	5	tax	tax	NOUN
ftr-380	1773	6	shelter	shelter	NOUN
ftr-380	1773	7	partnership	partnership	NOUN
ftr-380	1773	8	in	in	ADP
ftr-380	1773	9	which	which	PRON
ftr-380	1773	10	2	2	NUM
ftr-380	1773	11	percent	percent	NOUN
ftr-380	1773	12	of	of	ADP
ftr-380	1773	13	both	both	DET
ftr-380	1773	14	operating	operate	VERB
ftr-380	1773	15	and	and	CCONJ
ftr-380	1773	16	taxable	taxable	ADJ
ftr-380	1773	17	income	income	NOUN
ftr-380	1773	18	was	be	AUX
ftr-380	1773	19	allocated	allocate	VERB
ftr-380	1773	20	to	to	ADP
ftr-380	1773	21	gecc	gecc	NOUN
ftr-380	1773	22	,	,	PUNCT
ftr-380	1773	23	a	a	DET
ftr-380	1773	24	united	united	PROPN
ftr-380	1773	25	states	states	PROPN
ftr-380	1773	26	partner	partner	NOUN
ftr-380	1773	27	,	,	PUNCT
ftr-380	1773	28	and	and	CCONJ
ftr-380	1773	29	98	98	NUM
ftr-380	1773	30	percent	percent	NOUN
ftr-380	1773	31	of	of	ADP
ftr-380	1773	32	both	both	DET
ftr-380	1773	33	book	book	NOUN
ftr-380	1773	34	and	and	CCONJ
ftr-380	1773	35	taxable	taxable	ADJ
ftr-380	1773	36	income	income	NOUN
ftr-380	1773	37	was	be	AUX
ftr-380	1773	38	allocated	allocate	VERB
ftr-380	1773	39	to	to	ADP
ftr-380	1773	40	partners	partner	NOUN
ftr-380	1773	41	who	who	PRON
ftr-380	1773	42	were	be	AUX
ftr-380	1773	43	dutch	dutch	ADJ
ftr-380	1773	44	banks	bank	NOUN
ftr-380	1773	45	,	,	PUNCT
ftr-380	1773	46	foreign	foreign	ADJ
ftr-380	1773	47	partners	partner	NOUN
ftr-380	1773	48	who	who	PRON
ftr-380	1773	49	were	be	AUX
ftr-380	1773	50	not	not	PART
ftr-380	1773	51	liable	liable	ADJ
ftr-380	1773	52	for	for	ADP
ftr-380	1773	53	u.s	u.s	PROPN
ftr-380	1773	54	.	.	PROPN
ftr-380	1773	55	taxes	taxis	NOUN
ftr-380	1773	56	and	and	CCONJ
ftr-380	1773	57	thus	thus	ADV
ftr-380	1773	58	were	be	AUX
ftr-380	1773	59	indifferent	indifferent	ADJ
ftr-380	1773	60	to	to	ADP
ftr-380	1773	61	the	the	DET
ftr-380	1773	62	u.s	u.s	PROPN
ftr-380	1773	63	.	.	PROPN
ftr-380	1773	64	tax	tax	NOUN
ftr-380	1773	65	consequences	consequence	NOUN
ftr-380	1773	66	of	of	ADP
ftr-380	1773	67	their	their	PRON
ftr-380	1773	68	participation	participation	NOUN
ftr-380	1773	69	in	in	ADP
ftr-380	1773	70	the	the	DET
ftr-380	1773	71	2006	2006	NUM
ftr-380	1773	72	]	]	X
ftr-380	1773	73	florida	florida	PROPN
ftr-380	1773	74	tax	tax	PROPN
ftr-380	1773	75	review	review	NOUN
ftr-380	1773	76	partnership	partnership	NOUN
ftr-380	1773	77	.	.	PUNCT
ftr-380	1774	1	because	because	SCONJ
ftr-380	1774	2	the	the	DET
ftr-380	1774	3	partnership	partnership	NOUN
ftr-380	1774	4	had	have	VERB
ftr-380	1774	5	very	very	ADV
ftr-380	1774	6	large	large	ADJ
ftr-380	1774	7	book	book	NOUN
ftr-380	1774	8	depreciation	depreciation	NOUN
ftr-380	1774	9	deductions	deduction	NOUN
ftr-380	1774	10	and	and	CCONJ
ftr-380	1774	11	no	no	DET
ftr-380	1774	12	tax	tax	NOUN
ftr-380	1774	13	depreciation	depreciation	NOUN
ftr-380	1774	14	,	,	PUNCT
ftr-380	1774	15	most	most	ADJ
ftr-380	1774	16	of	of	ADP
ftr-380	1774	17	the	the	DET
ftr-380	1774	18	partnership	partnership	NOUN
ftr-380	1774	19	's	's	PART
ftr-380	1774	20	taxable	taxable	ADJ
ftr-380	1774	21	operating	operating	NOUN
ftr-380	1774	22	income	income	NOUN
ftr-380	1774	23	,	,	PUNCT
ftr-380	1774	24	which	which	PRON
ftr-380	1774	25	was	be	AUX
ftr-380	1774	26	substantially	substantially	ADV
ftr-380	1774	27	in	in	ADP
ftr-380	1774	28	excess	excess	NOUN
ftr-380	1774	29	of	of	ADP
ftr-380	1774	30	book	book	NOUN
ftr-380	1774	31	income	income	NOUN
ftr-380	1774	32	,	,	PUNCT
ftr-380	1774	33	was	be	AUX
ftr-380	1774	34	allocated	allocate	VERB
ftr-380	1774	35	to	to	ADP
ftr-380	1774	36	the	the	DET
ftr-380	1774	37	tax	tax	NOUN
ftr-380	1774	38	-	-	PUNCT
ftr-380	1774	39	indifferent	indifferent	ADJ
ftr-380	1774	40	foreign	foreign	ADJ
ftr-380	1774	41	partners	partner	NOUN
ftr-380	1774	42	,	,	PUNCT
ftr-380	1774	43	even	even	ADV
ftr-380	1774	44	though	though	SCONJ
ftr-380	1774	45	a	a	DET
ftr-380	1774	46	large	large	ADJ
ftr-380	1774	47	portion	portion	NOUN
ftr-380	1774	48	of	of	ADP
ftr-380	1774	49	the	the	DET
ftr-380	1774	50	cash	cash	NOUN
ftr-380	1774	51	receipts	receipt	NOUN
ftr-380	1774	52	reflected	reflect	VERB
ftr-380	1774	53	in	in	ADP
ftr-380	1774	54	that	that	DET
ftr-380	1774	55	income	income	NOUN
ftr-380	1774	56	was	be	AUX
ftr-380	1774	57	devoted	devote	VERB
ftr-380	1774	58	to	to	ADP
ftr-380	1774	59	repaying	repay	VERB
ftr-380	1774	60	the	the	DET
ftr-380	1774	61	principal	principal	NOUN
ftr-380	1774	62	of	of	ADP
ftr-380	1774	63	loans	loan	NOUN
ftr-380	1774	64	secured	secure	VERB
ftr-380	1774	65	by	by	ADP
ftr-380	1774	66	property	property	NOUN
ftr-380	1774	67	that	that	PRON
ftr-380	1774	68	gecc	gecc	NOUN
ftr-380	1774	69	had	have	AUX
ftr-380	1774	70	contributed	contribute	VERB
ftr-380	1774	71	to	to	ADP
ftr-380	1774	72	the	the	DET
ftr-380	1774	73	partnership	partnership	NOUN
ftr-380	1774	74	.	.	PUNCT
ftr-380	1775	1	the	the	DET
ftr-380	1775	2	overall	overall	ADJ
ftr-380	1775	3	partnership	partnership	NOUN
ftr-380	1775	4	transaction	transaction	NOUN
ftr-380	1775	5	saved	save	VERB
ftr-380	1775	6	gecc	gecc	NOUN
ftr-380	1775	7	approximately	approximately	ADV
ftr-380	1775	8	$	$	SYM
ftr-380	1775	9	62	62	NUM
ftr-380	1775	10	million	million	NUM
ftr-380	1775	11	in	in	ADP
ftr-380	1775	12	income	income	NOUN
ftr-380	1775	13	taxes	taxis	NOUN
ftr-380	1775	14	,	,	PUNCT
ftr-380	1775	15	and	and	CCONJ
ftr-380	1775	16	the	the	DET
ftr-380	1775	17	court	court	NOUN
ftr-380	1775	18	found	find	VERB
ftr-380	1775	19	that	that	SCONJ
ftr-380	1775	20	"	"	PUNCT
ftr-380	1775	21	it	it	PRON
ftr-380	1775	22	appears	appear	VERB
ftr-380	1775	23	likely	likely	ADJ
ftr-380	1775	24	that	that	SCONJ
ftr-380	1775	25	one	one	NUM
ftr-380	1775	26	of	of	ADP
ftr-380	1775	27	gecc	gecc	NOUN
ftr-380	1775	28	's	's	PART
ftr-380	1775	29	principal	principal	ADJ
ftr-380	1775	30	motivations	motivation	NOUN
ftr-380	1775	31	in	in	ADP
ftr-380	1775	32	entering	enter	VERB
ftr-380	1775	33	into	into	ADP
ftr-380	1775	34	this	this	DET
ftr-380	1775	35	transaction	transaction	NOUN
ftr-380	1775	36	though	though	SCONJ
ftr-380	1775	37	certainly	certainly	ADV
ftr-380	1775	38	not	not	PART
ftr-380	1775	39	its	its	PRON
ftr-380	1775	40	only	only	ADJ
ftr-380	1775	41	motivation	motivation	NOUN
ftr-380	1775	42	was	be	AUX
ftr-380	1775	43	to	to	PART
ftr-380	1775	44	avoid	avoid	VERB
ftr-380	1775	45	that	that	DET
ftr-380	1775	46	substantial	substantial	ADJ
ftr-380	1775	47	tax	tax	NOUN
ftr-380	1775	48	burden	burden	NOUN
ftr-380	1775	49	.	.	PUNCT
ftr-380	1775	50	"	"	PUNCT
ftr-380	1776	1	the	the	DET
ftr-380	1776	2	court	court	NOUN
ftr-380	1776	3	understood	understand	VERB
ftr-380	1776	4	the	the	DET
ftr-380	1776	5	effects	effect	NOUN
ftr-380	1776	6	of	of	ADP
ftr-380	1776	7	the	the	DET
ftr-380	1776	8	allocations	allocation	NOUN
ftr-380	1776	9	and	and	CCONJ
ftr-380	1776	10	concluded	conclude	VERB
ftr-380	1776	11	that	that	SCONJ
ftr-380	1776	12	"	"	PUNCT
ftr-380	1776	13	by	by	ADP
ftr-380	1776	14	allocating	allocate	VERB
ftr-380	1776	15	98	98	NUM
ftr-380	1776	16	percent	percent	NOUN
ftr-380	1776	17	of	of	ADP
ftr-380	1776	18	the	the	DET
ftr-380	1776	19	income	income	NOUN
ftr-380	1776	20	from	from	ADP
ftr-380	1776	21	fully	fully	ADV
ftr-380	1776	22	tax	tax	NOUN
ftr-380	1776	23	-	-	PUNCT
ftr-380	1776	24	depreciated	depreciate	VERB
ftr-380	1776	25	aircraft	aircraft	NOUN
ftr-380	1776	26	to	to	ADP
ftr-380	1776	27	the	the	DET
ftr-380	1776	28	dutch	dutch	ADJ
ftr-380	1776	29	banks	bank	NOUN
ftr-380	1776	30	,	,	PUNCT
ftr-380	1776	31	gecc	gecc	NOUN
ftr-380	1776	32	avoided	avoid	VERB
ftr-380	1776	33	an	an	DET
ftr-380	1776	34	enormous	enormous	ADJ
ftr-380	1776	35	tax	tax	NOUN
ftr-380	1776	36	burden	burden	NOUN
ftr-380	1776	37	,	,	PUNCT
ftr-380	1776	38	while	while	SCONJ
ftr-380	1776	39	shifting	shift	VERB
ftr-380	1776	40	very	very	ADV
ftr-380	1776	41	little	little	ADJ
ftr-380	1776	42	book	book	NOUN
ftr-380	1776	43	income	income	NOUN
ftr-380	1776	44	.	.	PUNCT
ftr-380	1777	1	put	put	VERB
ftr-380	1777	2	another	another	DET
ftr-380	1777	3	way	way	NOUN
ftr-380	1777	4	,	,	PUNCT
ftr-380	1777	5	by	by	ADP
ftr-380	1777	6	allocating	allocate	VERB
ftr-380	1777	7	income	income	NOUN
ftr-380	1777	8	less	less	ADJ
ftr-380	1777	9	depreciation	depreciation	NOUN
ftr-380	1777	10	to	to	ADP
ftr-380	1777	11	tax	tax	NOUN
ftr-380	1777	12	-	-	PUNCT
ftr-380	1777	13	neutral	neutral	ADJ
ftr-380	1777	14	parties	party	NOUN
ftr-380	1777	15	,	,	PUNCT
ftr-380	1777	16	gecc	gecc	NOUN
ftr-380	1777	17	was	be	AUX
ftr-380	1777	18	able	able	ADJ
ftr-380	1777	19	to	to	PART
ftr-380	1777	20	're	're	VERB
ftr-380	1777	21	-	-	PUNCT
ftr-380	1777	22	depreciate	depreciate	NOUN
ftr-380	1777	23	'	'	PUNCT
ftr-380	1777	24	the	the	DET
ftr-380	1777	25	assets	asset	NOUN
ftr-380	1777	26	for	for	ADP
ftr-380	1777	27	tax	tax	NOUN
ftr-380	1777	28	purposes	purpose	NOUN
ftr-380	1777	29	.	.	PUNCT
ftr-380	1778	1	the	the	DET
ftr-380	1778	2	tax	tax	NOUN
ftr-380	1778	3	-	-	PUNCT
ftr-380	1778	4	neutrals	neutral	NOUN
ftr-380	1778	5	absorbed	absorb	VERB
ftr-380	1778	6	the	the	DET
ftr-380	1778	7	tax	tax	NOUN
ftr-380	1778	8	consequences	consequence	NOUN
ftr-380	1778	9	of	of	ADP
ftr-380	1778	10	all	all	DET
ftr-380	1778	11	the	the	DET
ftr-380	1778	12	income	income	NOUN
ftr-380	1778	13	allocated	allocate	VERB
ftr-380	1778	14	to	to	ADP
ftr-380	1778	15	them	they	PRON
ftr-380	1778	16	,	,	PUNCT
ftr-380	1778	17	but	but	CCONJ
ftr-380	1778	18	actually	actually	ADV
ftr-380	1778	19	received	receive	VERB
ftr-380	1778	20	only	only	ADV
ftr-380	1778	21	the	the	DET
ftr-380	1778	22	income	income	NOUN
ftr-380	1778	23	in	in	ADP
ftr-380	1778	24	excess	excess	NOUN
ftr-380	1778	25	of	of	ADP
ftr-380	1778	26	book	book	NOUN
ftr-380	1778	27	depreciation	depreciation	NOUN
ftr-380	1778	28	.	.	PUNCT
ftr-380	1778	29	"	"	PUNCT
ftr-380	1779	1	nevertheless	nevertheless	ADV
ftr-380	1779	2	,	,	PUNCT
ftr-380	1779	3	the	the	DET
ftr-380	1779	4	court	court	NOUN
ftr-380	1779	5	upheld	uphold	VERB
ftr-380	1779	6	the	the	DET
ftr-380	1779	7	allocations	allocation	NOUN
ftr-380	1779	8	.	.	PUNCT
ftr-380	1780	1	the	the	DET
ftr-380	1780	2	tax	tax	NOUN
ftr-380	1780	3	benefits	benefit	NOUN
ftr-380	1780	4	of	of	ADP
ftr-380	1780	5	the	the	DET
ftr-380	1780	6	...	...	PUNCT
ftr-380	1780	7	transaction	transaction	NOUN
ftr-380	1780	8	were	be	AUX
ftr-380	1780	9	the	the	DET
ftr-380	1780	10	result	result	NOUN
ftr-380	1780	11	of	of	ADP
ftr-380	1780	12	the	the	DET
ftr-380	1780	13	allocation	allocation	NOUN
ftr-380	1780	14	of	of	ADP
ftr-380	1780	15	large	large	ADJ
ftr-380	1780	16	amounts	amount	NOUN
ftr-380	1780	17	of	of	ADP
ftr-380	1780	18	book	book	NOUN
ftr-380	1780	19	income	income	NOUN
ftr-380	1780	20	to	to	ADP
ftr-380	1780	21	a	a	DET
ftr-380	1780	22	tax	tax	NOUN
ftr-380	1780	23	-	-	PUNCT
ftr-380	1780	24	neutral	neutral	ADJ
ftr-380	1780	25	entity	entity	NOUN
ftr-380	1780	26	,	,	PUNCT
ftr-380	1780	27	offset	offset	VERB
ftr-380	1780	28	by	by	ADP
ftr-380	1780	29	a	a	DET
ftr-380	1780	30	large	large	ADJ
ftr-380	1780	31	depreciation	depreciation	NOUN
ftr-380	1780	32	expense	expense	NOUN
ftr-380	1780	33	,	,	PUNCT
ftr-380	1780	34	with	with	ADP
ftr-380	1780	35	a	a	DET
ftr-380	1780	36	corresponding	corresponding	ADJ
ftr-380	1780	37	allocation	allocation	NOUN
ftr-380	1780	38	of	of	ADP
ftr-380	1780	39	a	a	DET
ftr-380	1780	40	large	large	ADJ
ftr-380	1780	41	amount	amount	NOUN
ftr-380	1780	42	of	of	ADP
ftr-380	1780	43	taxable	taxable	ADJ
ftr-380	1780	44	income	income	NOUN
ftr-380	1780	45	,	,	PUNCT
ftr-380	1780	46	but	but	CCONJ
ftr-380	1780	47	no	no	DET
ftr-380	1780	48	corresponding	correspond	VERB
ftr-380	1780	49	allocation	allocation	NOUN
ftr-380	1780	50	of	of	ADP
ftr-380	1780	51	depreciation	depreciation	NOUN
ftr-380	1780	52	deductions	deduction	NOUN
ftr-380	1780	53	.	.	PUNCT
ftr-380	1781	1	this	this	PRON
ftr-380	1781	2	resulted	result	VERB
ftr-380	1781	3	in	in	ADP
ftr-380	1781	4	an	an	DET
ftr-380	1781	5	enormous	enormous	ADJ
ftr-380	1781	6	tax	tax	NOUN
ftr-380	1781	7	savings	saving	NOUN
ftr-380	1781	8	,	,	PUNCT
ftr-380	1781	9	but	but	CCONJ
ftr-380	1781	10	the	the	DET
ftr-380	1781	11	simple	simple	ADJ
ftr-380	1781	12	allocation	allocation	NOUN
ftr-380	1781	13	of	of	ADP
ftr-380	1781	14	a	a	DET
ftr-380	1781	15	large	large	ADJ
ftr-380	1781	16	percentage	percentage	NOUN
ftr-380	1781	17	of	of	ADP
ftr-380	1781	18	income	income	NOUN
ftr-380	1781	19	violates	violate	VERB
ftr-380	1781	20	no	no	DET
ftr-380	1781	21	rule	rule	NOUN
ftr-380	1781	22	.	.	PUNCT
ftr-380	1782	1	the	the	DET
ftr-380	1782	2	government	government	NOUN
ftr-380	1782	3	does	do	AUX
ftr-380	1782	4	not	not	PART
ftr-380	1782	5	and	and	CCONJ
ftr-380	1782	6	can	can	AUX
ftr-380	1782	7	not	not	PART
ftr-380	1782	8	dispute	dispute	VERB
ftr-380	1782	9	that	that	SCONJ
ftr-380	1782	10	partners	partner	NOUN
ftr-380	1782	11	may	may	AUX
ftr-380	1782	12	allocate	allocate	VERB
ftr-380	1782	13	their	their	PRON
ftr-380	1782	14	partnership	partnership	NOUN
ftr-380	1782	15	's	's	PART
ftr-380	1782	16	income	income	NOUN
ftr-380	1782	17	as	as	SCONJ
ftr-380	1782	18	they	they	PRON
ftr-380	1782	19	choose	choose	VERB
ftr-380	1782	20	.	.	PUNCT
ftr-380	1783	1	neither	neither	CCONJ
ftr-380	1783	2	does	do	AUX
ftr-380	1783	3	the	the	DET
ftr-380	1783	4	government	government	NOUN
ftr-380	1783	5	dispute	dispute	VERB
ftr-380	1783	6	that	that	SCONJ
ftr-380	1783	7	the	the	DET
ftr-380	1783	8	taxable	taxable	ADJ
ftr-380	1783	9	income	income	NOUN
ftr-380	1783	10	allocated	allocate	VERB
ftr-380	1783	11	to	to	ADP
ftr-380	1783	12	the	the	DET
ftr-380	1783	13	dutch	dutch	ADJ
ftr-380	1783	14	banks	bank	NOUN
ftr-380	1783	15	could	could	AUX
ftr-380	1783	16	not	not	PART
ftr-380	1783	17	be	be	AUX
ftr-380	1783	18	offset	offset	VERB
ftr-380	1783	19	by	by	ADP
ftr-380	1783	20	the	the	DET
ftr-380	1783	21	allocation	allocation	NOUN
ftr-380	1783	22	of	of	ADP
ftr-380	1783	23	non	non	ADJ
ftr-380	1783	24	-	-	ADJ
ftr-380	1783	25	existent	existent	ADJ
ftr-380	1783	26	depreciation	depreciation	NOUN
ftr-380	1783	27	deductions	deduction	NOUN
ftr-380	1783	28	to	to	ADP
ftr-380	1783	29	the	the	DET
ftr-380	1783	30	banks	bank	NOUN
ftr-380	1783	31	.	.	PUNCT
ftr-380	1784	1	and	and	CCONJ
ftr-380	1784	2	.	.	PUNCT
ftr-380	1784	3	.	.	PUNCT
ftr-380	1785	1	.	.	PUNCT
ftr-380	1786	1	the	the	DET
ftr-380	1786	2	bare	bare	ADJ
ftr-380	1786	3	allocation	allocation	NOUN
ftr-380	1786	4	of	of	ADP
ftr-380	1786	5	a	a	DET
ftr-380	1786	6	large	large	ADJ
ftr-380	1786	7	interest	interest	NOUN
ftr-380	1786	8	in	in	ADP
ftr-380	1786	9	income	income	NOUN
ftr-380	1786	10	does	do	AUX
ftr-380	1786	11	not	not	PART
ftr-380	1786	12	violate	violate	VERB
ftr-380	1786	13	the	the	DET
ftr-380	1786	14	overall	overall	ADJ
ftr-380	1786	15	tax	tax	NOUN
ftr-380	1786	16	effect	effect	NOUN
ftr-380	1786	17	rule	rule	NOUN
ftr-380	1786	18	.	.	PUNCT
ftr-380	1786	19	0	0	PUNCT
ftr-380	1787	1	because	because	SCONJ
ftr-380	1787	2	the	the	DET
ftr-380	1787	3	partnership	partnership	NOUN
ftr-380	1787	4	had	have	VERB
ftr-380	1787	5	very	very	ADV
ftr-380	1787	6	large	large	ADJ
ftr-380	1787	7	book	book	NOUN
ftr-380	1787	8	depreciation	depreciation	NOUN
ftr-380	1787	9	deductions	deduction	NOUN
ftr-380	1787	10	and	and	CCONJ
ftr-380	1787	11	no	no	DET
ftr-380	1787	12	tax	tax	NOUN
ftr-380	1787	13	depreciation	depreciation	NOUN
ftr-380	1787	14	,	,	PUNCT
ftr-380	1787	15	most	most	ADJ
ftr-380	1787	16	of	of	ADP
ftr-380	1787	17	the	the	DET
ftr-380	1787	18	partnership	partnership	NOUN
ftr-380	1787	19	's	's	PART
ftr-380	1787	20	taxable	taxable	ADJ
ftr-380	1787	21	operating	operating	NOUN
ftr-380	1787	22	income	income	NOUN
ftr-380	1787	23	,	,	PUNCT
ftr-380	1787	24	which	which	PRON
ftr-380	1787	25	was	be	AUX
ftr-380	1787	26	substantially	substantially	ADV
ftr-380	1787	27	in	in	ADP
ftr-380	1787	28	excess	excess	NOUN
ftr-380	1787	29	of	of	ADP
ftr-380	1787	30	book	book	NOUN
ftr-380	1787	31	taxable	taxable	ADJ
ftr-380	1787	32	income	income	NOUN
ftr-380	1787	33	,	,	PUNCT
ftr-380	1787	34	was	be	AUX
ftr-380	1787	35	allocated	allocate	VERB
ftr-380	1787	36	to	to	ADP
ftr-380	1787	37	the	the	DET
ftr-380	1787	38	tax	tax	NOUN
ftr-380	1787	39	-	-	PUNCT
ftr-380	1787	40	indifferent	indifferent	ADJ
ftr-380	1787	41	foreign	foreign	ADJ
ftr-380	1787	42	partners	partner	NOUN
ftr-380	1787	43	,	,	PUNCT
ftr-380	1787	44	even	even	ADV
ftr-380	1787	45	though	though	SCONJ
ftr-380	1787	46	a	a	DET
ftr-380	1787	47	large	large	ADJ
ftr-380	1787	48	portion	portion	NOUN
ftr-380	1787	49	of	of	ADP
ftr-380	1787	50	the	the	DET
ftr-380	1787	51	cash	cash	NOUN
ftr-380	1787	52	receipts	receipt	NOUN
ftr-380	1787	53	reflected	reflect	VERB
ftr-380	1787	54	in	in	ADP
ftr-380	1787	55	that	that	DET
ftr-380	1787	56	income	income	NOUN
ftr-380	1787	57	was	be	AUX
ftr-380	1787	58	devoted	devote	VERB
ftr-380	1787	59	to	to	ADP
ftr-380	1787	60	repaying	repay	VERB
ftr-380	1787	61	the	the	DET
ftr-380	1787	62	principal	principal	NOUN
ftr-380	1787	63	of	of	ADP
ftr-380	1787	64	loans	loan	NOUN
ftr-380	1787	65	secured	secure	VERB
ftr-380	1787	66	by	by	ADP
ftr-380	1787	67	property	property	NOUN
ftr-380	1787	68	that	that	PRON
ftr-380	1787	69	gecc	gecc	NOUN
ftr-380	1787	70	had	have	AUX
ftr-380	1787	71	contributed	contribute	VERB
ftr-380	1787	72	to	to	ADP
ftr-380	1787	73	the	the	DET
ftr-380	1787	74	partnership	partnership	NOUN
ftr-380	1787	75	.	.	PUNCT
ftr-380	1788	1	the	the	DET
ftr-380	1788	2	overall	overall	ADJ
ftr-380	1788	3	partnership	partnership	NOUN
ftr-380	1788	4	transaction	transaction	NOUN
ftr-380	1788	5	saved	save	VERB
ftr-380	1788	6	gecc	gecc	NOUN
ftr-380	1788	7	approximately	approximately	ADV
ftr-380	1788	8	$	$	SYM
ftr-380	1788	9	62	62	NUM
ftr-380	1788	10	million	million	NUM
ftr-380	1788	11	in	in	ADP
ftr-380	1788	12	income	income	NOUN
ftr-380	1788	13	taxes	taxis	NOUN
ftr-380	1788	14	,	,	PUNCT
ftr-380	1788	15	and	and	CCONJ
ftr-380	1788	16	the	the	DET
ftr-380	1788	17	court	court	NOUN
ftr-380	1788	18	found	find	VERB
ftr-380	1788	19	that	that	SCONJ
ftr-380	1788	20	"	"	PUNCT
ftr-380	1788	21	it	it	PRON
ftr-380	1788	22	appears	appear	VERB
ftr-380	1788	23	likely	likely	ADJ
ftr-380	1788	24	that	that	SCONJ
ftr-380	1788	25	one	one	NUM
ftr-380	1788	26	of	of	ADP
ftr-380	1788	27	gecc	gecc	NOUN
ftr-380	1788	28	's	's	PART
ftr-380	1788	29	principal	principal	ADJ
ftr-380	1788	30	motivations	motivation	NOUN
ftr-380	1788	31	in	in	ADP
ftr-380	1788	32	entering	enter	VERB
ftr-380	1788	33	into	into	ADP
ftr-380	1788	34	this	this	DET
ftr-380	1788	35	transaction	transaction	NOUN
ftr-380	1788	36	though	though	SCONJ
ftr-380	1788	37	certainly	certainly	ADV
ftr-380	1788	38	not	not	PART
ftr-380	1788	39	its	its	PRON
ftr-380	1788	40	only	only	ADJ
ftr-380	1788	41	motivation	motivation	NOUN
ftr-380	1788	42	was	be	AUX
ftr-380	1788	43	to	to	PART
ftr-380	1788	44	avoid	avoid	VERB
ftr-380	1788	45	that	that	DET
ftr-380	1788	46	substantial	substantial	ADJ
ftr-380	1788	47	tax	tax	NOUN
ftr-380	1788	48	burden	burden	NOUN
ftr-380	1788	49	.	.	PUNCT
ftr-380	1788	50	"	"	PUNCT
ftr-380	1789	1	the	the	DET
ftr-380	1789	2	court	court	NOUN
ftr-380	1789	3	understood	understand	VERB
ftr-380	1789	4	the	the	DET
ftr-380	1789	5	effects	effect	NOUN
ftr-380	1789	6	of	of	ADP
ftr-380	1789	7	the	the	DET
ftr-380	1789	8	allocations	allocation	NOUN
ftr-380	1789	9	and	and	CCONJ
ftr-380	1789	10	concluded	conclude	VERB
ftr-380	1789	11	that	that	SCONJ
ftr-380	1789	12	[	[	X
ftr-380	1789	13	vol	vol	NOUN
ftr-380	1789	14	8	8	NUM
ftr-380	1789	15	:	:	PUNCT
ftr-380	1789	16	si	si	PROPN
ftr-380	1789	17	recent	recent	ADJ
ftr-380	1789	18	developments	development	NOUN
ftr-380	1789	19	in	in	ADP
ftr-380	1789	20	federal	federal	ADJ
ftr-380	1789	21	income	income	NOUN
ftr-380	1789	22	taxation	taxation	NOUN
ftr-380	1789	23	"	"	PUNCT
ftr-380	1789	24	by	by	ADP
ftr-380	1789	25	allocating	allocate	VERB
ftr-380	1789	26	98	98	NUM
ftr-380	1789	27	percent	percent	NOUN
ftr-380	1789	28	of	of	ADP
ftr-380	1789	29	the	the	DET
ftr-380	1789	30	income	income	NOUN
ftr-380	1789	31	from	from	ADP
ftr-380	1789	32	fully	fully	ADV
ftr-380	1789	33	tax	tax	NOUN
ftr-380	1789	34	-	-	PUNCT
ftr-380	1789	35	depreciated	depreciate	VERB
ftr-380	1789	36	aircraft	aircraft	NOUN
ftr-380	1789	37	to	to	ADP
ftr-380	1789	38	the	the	DET
ftr-380	1789	39	dutch	dutch	ADJ
ftr-380	1789	40	banks	bank	NOUN
ftr-380	1789	41	,	,	PUNCT
ftr-380	1789	42	gecc	gecc	NOUN
ftr-380	1789	43	avoided	avoid	VERB
ftr-380	1789	44	an	an	DET
ftr-380	1789	45	enormous	enormous	ADJ
ftr-380	1789	46	tax	tax	NOUN
ftr-380	1789	47	burden	burden	NOUN
ftr-380	1789	48	,	,	PUNCT
ftr-380	1789	49	while	while	SCONJ
ftr-380	1789	50	shifting	shift	VERB
ftr-380	1789	51	very	very	ADV
ftr-380	1789	52	little	little	ADJ
ftr-380	1789	53	book	book	NOUN
ftr-380	1789	54	income	income	NOUN
ftr-380	1789	55	.	.	PUNCT
ftr-380	1790	1	put	put	VERB
ftr-380	1790	2	another	another	DET
ftr-380	1790	3	way	way	NOUN
ftr-380	1790	4	,	,	PUNCT
ftr-380	1790	5	by	by	ADP
ftr-380	1790	6	allocating	allocate	VERB
ftr-380	1790	7	income	income	NOUN
ftr-380	1790	8	less	less	ADJ
ftr-380	1790	9	depreciation	depreciation	NOUN
ftr-380	1790	10	to	to	ADP
ftr-380	1790	11	tax	tax	NOUN
ftr-380	1790	12	-	-	PUNCT
ftr-380	1790	13	neutral	neutral	ADJ
ftr-380	1790	14	parties	party	NOUN
ftr-380	1790	15	,	,	PUNCT
ftr-380	1790	16	gecc	gecc	NOUN
ftr-380	1790	17	was	be	AUX
ftr-380	1790	18	able	able	ADJ
ftr-380	1790	19	to	to	PART
ftr-380	1790	20	're	're	VERB
ftr-380	1790	21	-	-	PUNCT
ftr-380	1790	22	depreciate	depreciate	NOUN
ftr-380	1790	23	'	'	PUNCT
ftr-380	1790	24	the	the	DET
ftr-380	1790	25	assets	asset	NOUN
ftr-380	1790	26	for	for	ADP
ftr-380	1790	27	tax	tax	NOUN
ftr-380	1790	28	purposes	purpose	NOUN
ftr-380	1790	29	.	.	PUNCT
ftr-380	1790	30	"	"	PUNCT
ftr-380	1791	1	*	*	PUNCT
ftr-380	1791	2	the	the	DET
ftr-380	1791	3	court	court	NOUN
ftr-380	1791	4	found	find	VERB
ftr-380	1791	5	that	that	SCONJ
ftr-380	1791	6	the	the	DET
ftr-380	1791	7	creation	creation	NOUN
ftr-380	1791	8	of	of	ADP
ftr-380	1791	9	castle	castle	PROPN
ftr-380	1791	10	harbour	harbour	NOUN
ftr-380	1791	11	,	,	PUNCT
ftr-380	1791	12	a	a	DET
ftr-380	1791	13	nevada	nevada	PROPN
ftr-380	1791	14	llc	llc	PROPN
ftr-380	1791	15	,	,	PUNCT
ftr-380	1791	16	by	by	ADP
ftr-380	1791	17	general	general	PROPN
ftr-380	1791	18	electric	electric	PROPN
ftr-380	1791	19	capital	capital	PROPN
ftr-380	1791	20	corp	corp	PROPN
ftr-380	1791	21	.	.	PROPN
ftr-380	1791	22	subsidiaries	subsidiary	NOUN
ftr-380	1791	23	was	be	AUX
ftr-380	1791	24	not	not	PART
ftr-380	1791	25	designed	design	VERB
ftr-380	1791	26	solely	solely	ADV
ftr-380	1791	27	to	to	PART
ftr-380	1791	28	avoid	avoid	VERB
ftr-380	1791	29	taxes	taxis	NOUN
ftr-380	1791	30	,	,	PUNCT
ftr-380	1791	31	but	but	CCONJ
ftr-380	1791	32	to	to	PART
ftr-380	1791	33	spread	spread	VERB
ftr-380	1791	34	the	the	DET
ftr-380	1791	35	risk	risk	NOUN
ftr-380	1791	36	of	of	ADP
ftr-380	1791	37	their	their	PRON
ftr-380	1791	38	investment	investment	NOUN
ftr-380	1791	39	in	in	ADP
ftr-380	1791	40	fully	fully	ADV
ftr-380	1791	41	-	-	PUNCT
ftr-380	1791	42	depreciated	depreciate	VERB
ftr-380	1791	43	commercial	commercial	ADJ
ftr-380	1791	44	airplanes	airplane	NOUN
ftr-380	1791	45	used	use	VERB
ftr-380	1791	46	in	in	ADP
ftr-380	1791	47	their	their	PRON
ftr-380	1791	48	leasing	leasing	NOUN
ftr-380	1791	49	operations	operation	NOUN
ftr-380	1791	50	.	.	PUNCT
ftr-380	1792	1	gecc	gecc	NOUN
ftr-380	1792	2	subsidiaries	subsidiary	NOUN
ftr-380	1792	3	put	put	VERB
ftr-380	1792	4	the	the	DET
ftr-380	1792	5	following	follow	VERB
ftr-380	1792	6	assets	asset	NOUN
ftr-380	1792	7	into	into	ADP
ftr-380	1792	8	castle	castle	PROPN
ftr-380	1792	9	harbor	harbor	PROPN
ftr-380	1792	10	:	:	PUNCT
ftr-380	1792	11	$	$	SYM
ftr-380	1792	12	530	530	NUM
ftr-380	1792	13	million	million	NUM
ftr-380	1792	14	worth	worth	NOUN
ftr-380	1792	15	of	of	ADP
ftr-380	1792	16	fully	fully	ADV
ftr-380	1792	17	-	-	PUNCT
ftr-380	1792	18	depreciated	depreciate	VERB
ftr-380	1792	19	aircraft	aircraft	NOUN
ftr-380	1792	20	subject	subject	ADJ
ftr-380	1792	21	to	to	ADP
ftr-380	1792	22	a	a	DET
ftr-380	1792	23	$	$	SYM
ftr-380	1792	24	258	258	NUM
ftr-380	1792	25	million	million	NUM
ftr-380	1792	26	non	non	ADJ
ftr-380	1792	27	-	-	ADJ
ftr-380	1792	28	recourse	recourse	ADJ
ftr-380	1792	29	debt	debt	NOUN
ftr-380	1792	30	,	,	PUNCT
ftr-380	1792	31	$	$	SYM
ftr-380	1792	32	22	22	NUM
ftr-380	1792	33	million	million	NUM
ftr-380	1792	34	of	of	ADP
ftr-380	1792	35	rents	rent	NOUN
ftr-380	1792	36	receivable	receivable	ADJ
ftr-380	1792	37	,	,	PUNCT
ftr-380	1792	38	$	$	SYM
ftr-380	1792	39	296	296	NUM
ftr-380	1792	40	million	million	NUM
ftr-380	1792	41	of	of	ADP
ftr-380	1792	42	cash	cash	NOUN
ftr-380	1792	43	,	,	PUNCT
ftr-380	1792	44	and	and	CCONJ
ftr-380	1792	45	all	all	DET
ftr-380	1792	46	the	the	DET
ftr-380	1792	47	stock	stock	NOUN
ftr-380	1792	48	of	of	ADP
ftr-380	1792	49	another	another	DET
ftr-380	1792	50	gecc	gecc	NOUN
ftr-380	1792	51	subsidiary	subsidiary	NOUN
ftr-380	1792	52	that	that	PRON
ftr-380	1792	53	had	have	VERB
ftr-380	1792	54	a	a	DET
ftr-380	1792	55	value	value	NOUN
ftr-380	1792	56	of	of	ADP
ftr-380	1792	57	$	$	SYM
ftr-380	1792	58	0	0	NUM
ftr-380	1792	59	.	.	PUNCT
ftr-380	1793	1	two	two	NUM
ftr-380	1793	2	tax	tax	NOUN
ftr-380	1793	3	-	-	PUNCT
ftr-380	1793	4	indifferent	indifferent	ADJ
ftr-380	1793	5	dutch	dutch	ADJ
ftr-380	1793	6	banks	bank	NOUN
ftr-380	1793	7	invested	invest	VERB
ftr-380	1793	8	$	$	SYM
ftr-380	1793	9	117.5	117.5	NUM
ftr-380	1793	10	million	million	NUM
ftr-380	1793	11	in	in	ADP
ftr-380	1793	12	castle	castle	ADJ
ftr-380	1793	13	harbour	harbour	NOUN
ftr-380	1793	14	under	under	ADP
ftr-380	1793	15	the	the	DET
ftr-380	1793	16	llc	llc	PROPN
ftr-380	1793	17	agreement	agreement	NOUN
ftr-380	1793	18	,	,	PUNCT
ftr-380	1793	19	and	and	CCONJ
ftr-380	1793	20	the	the	DET
ftr-380	1793	21	tax	tax	NOUN
ftr-380	1793	22	-	-	PUNCT
ftr-380	1793	23	indifferent	indifferent	ADJ
ftr-380	1793	24	partners	partner	NOUN
ftr-380	1793	25	were	be	AUX
ftr-380	1793	26	allocated	allocate	VERB
ftr-380	1793	27	98	98	NUM
ftr-380	1793	28	percent	percent	NOUN
ftr-380	1793	29	of	of	ADP
ftr-380	1793	30	the	the	DET
ftr-380	1793	31	book	book	NOUN
ftr-380	1793	32	income	income	NOUN
ftr-380	1793	33	and	and	CCONJ
ftr-380	1793	34	98	98	NUM
ftr-380	1793	35	percent	percent	NOUN
ftr-380	1793	36	of	of	ADP
ftr-380	1793	37	the	the	DET
ftr-380	1793	38	tax	tax	NOUN
ftr-380	1793	39	income	income	NOUN
ftr-380	1793	40	.	.	PUNCT
ftr-380	1794	1	*	*	PUNCT
ftr-380	1794	2	the	the	DET
ftr-380	1794	3	book	book	NOUN
ftr-380	1794	4	income	income	NOUN
ftr-380	1794	5	was	be	AUX
ftr-380	1794	6	net	net	ADJ
ftr-380	1794	7	of	of	ADP
ftr-380	1794	8	depreciation	depreciation	NOUN
ftr-380	1794	9	and	and	CCONJ
ftr-380	1794	10	the	the	DET
ftr-380	1794	11	tax	tax	NOUN
ftr-380	1794	12	income	income	NOUN
ftr-380	1794	13	did	do	AUX
ftr-380	1794	14	not	not	PART
ftr-380	1794	15	take	take	VERB
ftr-380	1794	16	depreciation	depreciation	NOUN
ftr-380	1794	17	into	into	ADP
ftr-380	1794	18	account	account	NOUN
ftr-380	1794	19	[	[	X
ftr-380	1794	20	because	because	SCONJ
ftr-380	1794	21	the	the	DET
ftr-380	1794	22	airplanes	airplane	NOUN
ftr-380	1794	23	were	be	AUX
ftr-380	1794	24	fully	fully	ADV
ftr-380	1794	25	depreciated	depreciate	VERB
ftr-380	1794	26	]	]	PUNCT
ftr-380	1794	27	.	.	PUNCT
ftr-380	1795	1	depreciation	depreciation	NOUN
ftr-380	1795	2	deductions	deduction	NOUN
ftr-380	1795	3	for	for	ADP
ftr-380	1795	4	book	book	NOUN
ftr-380	1795	5	purposes	purpose	NOUN
ftr-380	1795	6	were	be	AUX
ftr-380	1795	7	on	on	ADP
ftr-380	1795	8	the	the	DET
ftr-380	1795	9	order	order	NOUN
ftr-380	1795	10	of	of	ADP
ftr-380	1795	11	60	60	NUM
ftr-380	1795	12	percent	percent	NOUN
ftr-380	1795	13	of	of	ADP
ftr-380	1795	14	the	the	DET
ftr-380	1795	15	rental	rental	ADJ
ftr-380	1795	16	income	income	NOUN
ftr-380	1795	17	for	for	ADP
ftr-380	1795	18	any	any	DET
ftr-380	1795	19	given	give	VERB
ftr-380	1795	20	year	year	NOUN
ftr-380	1795	21	.	.	PUNCT
ftr-380	1796	1	*	*	PUNCT
ftr-380	1796	2	query	query	NOUN
ftr-380	1796	3	whether	whether	SCONJ
ftr-380	1796	4	§	§	PROPN
ftr-380	1796	5	704(b	704(b	PROPN
ftr-380	1796	6	)	)	PUNCT
ftr-380	1796	7	was	be	AUX
ftr-380	1796	8	properly	properly	ADV
ftr-380	1796	9	applied	apply	VERB
ftr-380	1796	10	to	to	ADP
ftr-380	1796	11	this	this	DET
ftr-380	1796	12	transaction	transaction	NOUN
ftr-380	1796	13	?	?	PUNCT
ftr-380	1797	1	*	*	PUNCT
ftr-380	1798	1	the	the	DET
ftr-380	1798	2	court	court	NOUN
ftr-380	1798	3	(	(	PUNCT
ftr-380	1798	4	judge	judge	NOUN
ftr-380	1798	5	underhill	underhill	PROPN
ftr-380	1798	6	)	)	PUNCT
ftr-380	1798	7	held	hold	VERB
ftr-380	1798	8	that	that	DET
ftr-380	1798	9	satisfaction	satisfaction	NOUN
ftr-380	1798	10	of	of	ADP
ftr-380	1798	11	the	the	DET
ftr-380	1798	12	mechanical	mechanical	ADJ
ftr-380	1798	13	rules	rule	NOUN
ftr-380	1798	14	of	of	ADP
ftr-380	1798	15	the	the	DET
ftr-380	1798	16	regulations	regulation	NOUN
ftr-380	1798	17	under	under	ADP
ftr-380	1798	18	§	§	PROPN
ftr-380	1798	19	704(b	704(b	PROPN
ftr-380	1798	20	)	)	PUNCT
ftr-380	1798	21	transcended	transcend	VERB
ftr-380	1798	22	both	both	PRON
ftr-380	1798	23	an	an	DET
ftr-380	1798	24	intent	intent	NOUN
ftr-380	1798	25	to	to	PART
ftr-380	1798	26	avoid	avoid	VERB
ftr-380	1798	27	tax	tax	NOUN
ftr-380	1798	28	and	and	CCONJ
ftr-380	1798	29	the	the	DET
ftr-380	1798	30	avoidance	avoidance	NOUN
ftr-380	1798	31	of	of	ADP
ftr-380	1798	32	significant	significant	ADJ
ftr-380	1798	33	tax	tax	NOUN
ftr-380	1798	34	through	through	ADP
ftr-380	1798	35	agreed	agree	VERB
ftr-380	1798	36	upon	upon	SCONJ
ftr-380	1798	37	partnership	partnership	NOUN
ftr-380	1798	38	allocations	allocation	NOUN
ftr-380	1798	39	.	.	PUNCT
ftr-380	1799	1	in	in	ADP
ftr-380	1799	2	this	this	DET
ftr-380	1799	3	partnership	partnership	NOUN
ftr-380	1799	4	,	,	PUNCT
ftr-380	1799	5	2	2	NUM
ftr-380	1799	6	percent	percent	NOUN
ftr-380	1799	7	of	of	ADP
ftr-380	1799	8	both	both	DET
ftr-380	1799	9	operating	operate	VERB
ftr-380	1799	10	and	and	CCONJ
ftr-380	1799	11	taxable	taxable	ADJ
ftr-380	1799	12	income	income	NOUN
ftr-380	1799	13	was	be	AUX
ftr-380	1799	14	allocated	allocate	VERB
ftr-380	1799	15	to	to	ADP
ftr-380	1799	16	gecc	gecc	NOUN
ftr-380	1799	17	,	,	PUNCT
ftr-380	1799	18	a	a	DET
ftr-380	1799	19	united	united	PROPN
ftr-380	1799	20	states	states	PROPN
ftr-380	1799	21	partner	partner	NOUN
ftr-380	1799	22	,	,	PUNCT
ftr-380	1799	23	and	and	CCONJ
ftr-380	1799	24	98	98	NUM
ftr-380	1799	25	percent	percent	NOUN
ftr-380	1799	26	of	of	ADP
ftr-380	1799	27	both	both	DET
ftr-380	1799	28	book	book	NOUN
ftr-380	1799	29	and	and	CCONJ
ftr-380	1799	30	taxable	taxable	ADJ
ftr-380	1799	31	income	income	NOUN
ftr-380	1799	32	was	be	AUX
ftr-380	1799	33	allocated	allocate	VERB
ftr-380	1799	34	to	to	ADP
ftr-380	1799	35	partners	partner	NOUN
ftr-380	1799	36	who	who	PRON
ftr-380	1799	37	were	be	AUX
ftr-380	1799	38	dutch	dutch	ADJ
ftr-380	1799	39	banks	bank	NOUN
ftr-380	1799	40	.	.	PUNCT
ftr-380	1800	1	the	the	DET
ftr-380	1800	2	dutch	dutch	ADJ
ftr-380	1800	3	banks	bank	NOUN
ftr-380	1800	4	were	be	AUX
ftr-380	1800	5	foreign	foreign	ADJ
ftr-380	1800	6	partners	partner	NOUN
ftr-380	1800	7	who	who	PRON
ftr-380	1800	8	were	be	AUX
ftr-380	1800	9	not	not	PART
ftr-380	1800	10	liable	liable	ADJ
ftr-380	1800	11	for	for	ADP
ftr-380	1800	12	united	united	PROPN
ftr-380	1800	13	states	states	PROPN
ftr-380	1800	14	taxes	taxis	NOUN
ftr-380	1800	15	and	and	CCONJ
ftr-380	1800	16	thus	thus	ADV
ftr-380	1800	17	were	be	AUX
ftr-380	1800	18	indifferent	indifferent	ADJ
ftr-380	1800	19	to	to	ADP
ftr-380	1800	20	the	the	DET
ftr-380	1800	21	u.s	u.s	PROPN
ftr-380	1800	22	.	.	PROPN
ftr-380	1800	23	tax	tax	NOUN
ftr-380	1800	24	consequences	consequence	NOUN
ftr-380	1800	25	of	of	ADP
ftr-380	1800	26	their	their	PRON
ftr-380	1800	27	participation	participation	NOUN
ftr-380	1800	28	in	in	ADP
ftr-380	1800	29	the	the	DET
ftr-380	1800	30	partnership	partnership	NOUN
ftr-380	1800	31	.	.	PUNCT
ftr-380	1801	1	*	*	PUNCT
ftr-380	1801	2	judge	judge	PROPN
ftr-380	1801	3	underhill	underhill	PROPN
ftr-380	1801	4	concluded	conclude	VERB
ftr-380	1801	5	:	:	PUNCT
ftr-380	1801	6	the	the	DET
ftr-380	1801	7	government	government	NOUN
ftr-380	1801	8	is	be	AUX
ftr-380	1801	9	understandably	understandably	ADV
ftr-380	1801	10	concerned	concerned	ADJ
ftr-380	1801	11	that	that	SCONJ
ftr-380	1801	12	the	the	DET
ftr-380	1801	13	castle	castle	PROPN
ftr-380	1801	14	harbour	harbour	PROPN
ftr-380	1801	15	transaction	transaction	NOUN
ftr-380	1801	16	deprived	deprive	VERB
ftr-380	1801	17	the	the	DET
ftr-380	1801	18	public	public	ADJ
ftr-380	1801	19	fisc	fisc	NOUN
ftr-380	1801	20	of	of	ADP
ftr-380	1801	21	some	some	DET
ftr-380	1801	22	$	$	SYM
ftr-380	1801	23	62	62	NUM
ftr-380	1801	24	million	million	NUM
ftr-380	1801	25	in	in	ADP
ftr-380	1801	26	tax	tax	NOUN
ftr-380	1801	27	revenue	revenue	NOUN
ftr-380	1801	28	.	.	PUNCT
ftr-380	1802	1	moreover	moreover	ADV
ftr-380	1802	2	,	,	PUNCT
ftr-380	1802	3	it	it	PRON
ftr-380	1802	4	appears	appear	VERB
ftr-380	1802	5	likely	likely	ADJ
ftr-380	1802	6	that	that	SCONJ
ftr-380	1802	7	one	one	NUM
ftr-380	1802	8	of	of	ADP
ftr-380	1802	9	gecc	gecc	NOUN
ftr-380	1802	10	's	's	PART
ftr-380	1802	11	principal	principal	ADJ
ftr-380	1802	12	motivations	motivation	NOUN
ftr-380	1802	13	in	in	ADP
ftr-380	1802	14	entering	enter	VERB
ftr-380	1802	15	into	into	ADP
ftr-380	1802	16	this	this	DET
ftr-380	1802	17	transaction	transaction	NOUN
ftr-380	1802	18	though	though	SCONJ
ftr-380	1802	19	certainly	certainly	ADV
ftr-380	1802	20	not	not	PART
ftr-380	1802	21	its	its	PRON
ftr-380	1802	22	only	only	ADJ
ftr-380	1802	23	motivation	motivation	NOUN
ftr-380	1802	24	was	be	AUX
ftr-380	1802	25	to	to	PART
ftr-380	1802	26	avoid	avoid	VERB
ftr-380	1802	27	that	that	DET
ftr-380	1802	28	substantial	substantial	ADJ
ftr-380	1802	29	tax	tax	NOUN
ftr-380	1802	30	burden	burden	NOUN
ftr-380	1802	31	.	.	PUNCT
ftr-380	1803	1	nevertheless	nevertheless	ADV
ftr-380	1803	2	,	,	PUNCT
ftr-380	1803	3	the	the	DET
ftr-380	1803	4	castle	castle	PROPN
ftr-380	1803	5	harbour	harbour	PROPN
ftr-380	1803	6	transaction	transaction	NOUN
ftr-380	1803	7	was	be	AUX
ftr-380	1803	8	an	an	DET
ftr-380	1803	9	economically	economically	ADV
ftr-380	1803	10	real	real	ADJ
ftr-380	1803	11	transaction	transaction	NOUN
ftr-380	1803	12	,	,	PUNCT
ftr-380	1803	13	undertaken	undertake	VERB
ftr-380	1803	14	,	,	PUNCT
ftr-380	1803	15	at	at	ADP
ftr-380	1803	16	least	least	ADJ
ftr-380	1803	17	in	in	ADP
ftr-380	1803	18	part	part	NOUN
ftr-380	1803	19	,	,	PUNCT
ftr-380	1803	20	for	for	ADP
ftr-380	1803	21	a	a	DET
ftr-380	1803	22	non	non	ADJ
ftr-380	1803	23	-	-	ADJ
ftr-380	1803	24	tax	tax	ADJ
ftr-380	1803	25	business	business	NOUN
ftr-380	1803	26	purpose	purpose	NOUN
ftr-380	1803	27	;	;	PUNCT
ftr-380	1803	28	the	the	DET
ftr-380	1803	29	transaction	transaction	NOUN
ftr-380	1803	30	resulted	result	VERB
ftr-380	1803	31	in	in	ADP
ftr-380	1803	32	the	the	DET
ftr-380	1803	33	creation	creation	NOUN
ftr-380	1803	34	of	of	ADP
ftr-380	1803	35	a	a	DET
ftr-380	1803	36	true	true	ADJ
ftr-380	1803	37	partnership	partnership	NOUN
ftr-380	1803	38	with	with	ADP
ftr-380	1803	39	all	all	DET
ftr-380	1803	40	participants	participant	NOUN
ftr-380	1803	41	holding	hold	VERB
ftr-380	1803	42	valid	valid	ADJ
ftr-380	1803	43	partnership	partnership	NOUN
ftr-380	1803	44	interests	interest	NOUN
ftr-380	1803	45	;	;	PUNCT
ftr-380	1803	46	and	and	CCONJ
ftr-380	1803	47	the	the	DET
ftr-380	1803	48	income	income	NOUN
ftr-380	1803	49	was	be	AUX
ftr-380	1803	50	allocated	allocate	VERB
ftr-380	1803	51	among	among	ADP
ftr-380	1803	52	the	the	DET
ftr-380	1803	53	partners	partner	NOUN
ftr-380	1803	54	in	in	ADP
ftr-380	1803	55	accordance	accordance	NOUN
ftr-380	1803	56	20061	20061	NUM
ftr-380	1803	57	florida	florida	PROPN
ftr-380	1803	58	tax	tax	NOUN
ftr-380	1803	59	review	review	NOUN
ftr-380	1803	60	with	with	ADP
ftr-380	1803	61	the	the	DET
ftr-380	1803	62	internal	internal	PROPN
ftr-380	1803	63	revenue	revenue	NOUN
ftr-380	1803	64	code	code	PROPN
ftr-380	1803	65	and	and	CCONJ
ftr-380	1803	66	treasury	treasury	PROPN
ftr-380	1803	67	regulations	regulation	NOUN
ftr-380	1803	68	.	.	PUNCT
ftr-380	1804	1	in	in	ADP
ftr-380	1804	2	short	short	ADJ
ftr-380	1804	3	,	,	PUNCT
ftr-380	1804	4	the	the	DET
ftr-380	1804	5	transaction	transaction	NOUN
ftr-380	1804	6	,	,	PUNCT
ftr-380	1804	7	though	though	SCONJ
ftr-380	1804	8	it	it	PRON
ftr-380	1804	9	sheltered	shelter	VERB
ftr-380	1804	10	a	a	DET
ftr-380	1804	11	great	great	ADJ
ftr-380	1804	12	deal	deal	NOUN
ftr-380	1804	13	of	of	ADP
ftr-380	1804	14	income	income	NOUN
ftr-380	1804	15	from	from	ADP
ftr-380	1804	16	taxes	taxis	NOUN
ftr-380	1804	17	,	,	PUNCT
ftr-380	1804	18	was	be	AUX
ftr-380	1804	19	legally	legally	ADV
ftr-380	1804	20	permissible	permissible	ADJ
ftr-380	1804	21	.	.	PUNCT
ftr-380	1805	1	under	under	ADP
ftr-380	1805	2	such	such	ADJ
ftr-380	1805	3	circumstances	circumstance	NOUN
ftr-380	1805	4	,	,	PUNCT
ftr-380	1805	5	the	the	DET
ftr-380	1805	6	i.r.s	i.r.	NOUN
ftr-380	1805	7	.	.	PUNCT
ftr-380	1806	1	should	should	AUX
ftr-380	1806	2	address	address	VERB
ftr-380	1806	3	its	its	PRON
ftr-380	1806	4	concerns	concern	NOUN
ftr-380	1806	5	to	to	ADP
ftr-380	1806	6	those	those	PRON
ftr-380	1806	7	who	who	PRON
ftr-380	1806	8	write	write	VERB
ftr-380	1806	9	the	the	DET
ftr-380	1806	10	tax	tax	NOUN
ftr-380	1806	11	laws	law	NOUN
ftr-380	1806	12	.	.	PUNCT
ftr-380	1807	1	the	the	DET
ftr-380	1807	2	castle	castle	PROPN
ftr-380	1807	3	harbour	harbour	PROPN
ftr-380	1807	4	case	case	NOUN
ftr-380	1807	5	has	have	AUX
ftr-380	1807	6	generated	generate	VERB
ftr-380	1807	7	significant	significant	ADJ
ftr-380	1807	8	commentary	commentary	NOUN
ftr-380	1807	9	suggesting	suggest	VERB
ftr-380	1807	10	that	that	SCONJ
ftr-380	1807	11	the	the	DET
ftr-380	1807	12	court	court	NOUN
ftr-380	1807	13	erred	err	VERB
ftr-380	1807	14	in	in	ADP
ftr-380	1807	15	its	its	PRON
ftr-380	1807	16	determination	determination	NOUN
ftr-380	1807	17	that	that	SCONJ
ftr-380	1807	18	the	the	DET
ftr-380	1807	19	allocations	allocation	NOUN
ftr-380	1807	20	had	have	AUX
ftr-380	1807	21	substantial	substantial	ADJ
ftr-380	1807	22	economic	economic	ADJ
ftr-380	1807	23	effect	effect	NOUN
ftr-380	1807	24	.	.	PUNCT
ftr-380	1808	1	see	see	VERB
ftr-380	1808	2	,	,	PUNCT
ftr-380	1808	3	e.g.	e.g.	ADV
ftr-380	1808	4	,	,	PUNCT
ftr-380	1808	5	karen	karen	PROPN
ftr-380	1808	6	c.	c.	PROPN
ftr-380	1808	7	burke	burke	PROPN
ftr-380	1808	8	,	,	PUNCT
ftr-380	1808	9	castle	castle	NOUN
ftr-380	1808	10	harbour	harbour	NOUN
ftr-380	1808	11	:	:	PUNCT
ftr-380	1808	12	economic	economic	ADJ
ftr-380	1808	13	effect	effect	NOUN
ftr-380	1808	14	and	and	CCONJ
ftr-380	1808	15	the	the	DET
ftr-380	1808	16	overall	overall	ADJ
ftr-380	1808	17	-	-	PUNCT
ftr-380	1808	18	tax	tax	NOUN
ftr-380	1808	19	-	-	PUNCT
ftr-380	1808	20	effect	effect	NOUN
ftr-380	1808	21	test	test	NOUN
ftr-380	1808	22	,	,	PUNCT
ftr-380	1808	23	107	107	NUM
ftr-380	1808	24	tax	tax	NOUN
ftr-380	1808	25	notes	note	NOUN
ftr-380	1808	26	1163	1163	NUM
ftr-380	1808	27	(	(	PUNCT
ftr-380	1808	28	may	may	PROPN
ftr-380	1808	29	30	30	NUM
ftr-380	1808	30	,	,	PUNCT
ftr-380	1808	31	2005	2005	NUM
ftr-380	1808	32	)	)	PUNCT
ftr-380	1808	33	.	.	PUNCT
ftr-380	1809	1	although	although	SCONJ
ftr-380	1809	2	the	the	DET
ftr-380	1809	3	allocations	allocation	NOUN
ftr-380	1809	4	might	might	AUX
ftr-380	1809	5	have	have	AUX
ftr-380	1809	6	had	have	VERB
ftr-380	1809	7	economic	economic	ADJ
ftr-380	1809	8	effect	effect	NOUN
ftr-380	1809	9	under	under	ADP
ftr-380	1809	10	treas	treas	PROPN
ftr-380	1809	11	.	.	PUNCT
ftr-380	1810	1	reg	reg	PROPN
ftr-380	1810	2	.	.	PUNCT
ftr-380	1811	1	§	§	NOUN
ftr-380	1811	2	1.704	1.704	NUM
ftr-380	1811	3	-	-	SYM
ftr-380	1811	4	1(b)(2)(ii	1(b)(2)(ii	NUM
ftr-380	1811	5	)	)	PUNCT
ftr-380	1811	6	,	,	PUNCT
ftr-380	1811	7	the	the	DET
ftr-380	1811	8	allocations	allocation	NOUN
ftr-380	1811	9	were	be	AUX
ftr-380	1811	10	not	not	PART
ftr-380	1811	11	substantial	substantial	ADJ
ftr-380	1811	12	under	under	ADP
ftr-380	1811	13	treas	treas	PROPN
ftr-380	1811	14	.	.	PUNCT
ftr-380	1812	1	reg	reg	PROPN
ftr-380	1812	2	.	.	PUNCT
ftr-380	1813	1	§	§	PROPN
ftr-380	1813	2	1.704	1.704	NUM
ftr-380	1813	3	-	-	NUM
ftr-380	1813	4	1(b)(2)(iii	1(b)(2)(iii	NUM
ftr-380	1813	5	)	)	PUNCT
ftr-380	1813	6	.	.	PUNCT
ftr-380	1814	1	the	the	DET
ftr-380	1814	2	factual	factual	ADJ
ftr-380	1814	3	analysis	analysis	NOUN
ftr-380	1814	4	is	be	AUX
ftr-380	1814	5	quite	quite	ADV
ftr-380	1814	6	complex	complex	ADJ
ftr-380	1814	7	.	.	PUNCT
ftr-380	1815	1	because	because	SCONJ
ftr-380	1815	2	the	the	DET
ftr-380	1815	3	income	income	NOUN
ftr-380	1815	4	stream	stream	NOUN
ftr-380	1815	5	was	be	AUX
ftr-380	1815	6	completely	completely	ADV
ftr-380	1815	7	predictable	predictable	ADJ
ftr-380	1815	8	and	and	CCONJ
ftr-380	1815	9	under	under	ADP
ftr-380	1815	10	the	the	DET
ftr-380	1815	11	partnership	partnership	NOUN
ftr-380	1815	12	agreement	agreement	NOUN
ftr-380	1815	13	the	the	DET
ftr-380	1815	14	end	end	NOUN
ftr-380	1815	15	result	result	NOUN
ftr-380	1815	16	was	be	AUX
ftr-380	1815	17	that	that	SCONJ
ftr-380	1815	18	the	the	DET
ftr-380	1815	19	dutch	dutch	ADJ
ftr-380	1815	20	banks	bank	NOUN
ftr-380	1815	21	merely	merely	ADV
ftr-380	1815	22	recouped	recoup	VERB
ftr-380	1815	23	their	their	PRON
ftr-380	1815	24	investment	investment	NOUN
ftr-380	1815	25	plus	plus	CCONJ
ftr-380	1815	26	a	a	DET
ftr-380	1815	27	guaranteed	guarantee	VERB
ftr-380	1815	28	8.5	8.5	NUM
ftr-380	1815	29	percent	percent	NOUN
ftr-380	1815	30	return	return	NOUN
ftr-380	1815	31	,	,	PUNCT
ftr-380	1815	32	the	the	DET
ftr-380	1815	33	allocations	allocation	NOUN
ftr-380	1815	34	were	be	AUX
ftr-380	1815	35	not	not	PART
ftr-380	1815	36	substantial	substantial	ADJ
ftr-380	1815	37	under	under	ADP
ftr-380	1815	38	treas	treas	PROPN
ftr-380	1815	39	.	.	PUNCT
ftr-380	1816	1	reg	reg	PROPN
ftr-380	1816	2	.	.	PUNCT
ftr-380	1817	1	§	§	PROPN
ftr-380	1817	2	1.704	1.704	NUM
ftr-380	1817	3	-	-	SYM
ftr-380	1817	4	1	1	NUM
ftr-380	1817	5	(	(	PUNCT
ftr-380	1817	6	b)(2)(iii)(a	b)(2)(iii)(a	PROPN
ftr-380	1817	7	)	)	PUNCT
ftr-380	1817	8	because	because	SCONJ
ftr-380	1817	9	as	as	ADP
ftr-380	1817	10	a	a	DET
ftr-380	1817	11	result	result	NOUN
ftr-380	1817	12	of	of	ADP
ftr-380	1817	13	the	the	DET
ftr-380	1817	14	allocations	allocation	NOUN
ftr-380	1817	15	,	,	PUNCT
ftr-380	1817	16	when	when	SCONJ
ftr-380	1817	17	compared	compare	VERB
ftr-380	1817	18	to	to	ADP
ftr-380	1817	19	an	an	DET
ftr-380	1817	20	allocation	allocation	NOUN
ftr-380	1817	21	of	of	ADP
ftr-380	1817	22	book	book	NOUN
ftr-380	1817	23	income	income	NOUN
ftr-380	1817	24	that	that	PRON
ftr-380	1817	25	simply	simply	ADV
ftr-380	1817	26	reflected	reflect	VERB
ftr-380	1817	27	the	the	DET
ftr-380	1817	28	amounts	amount	NOUN
ftr-380	1817	29	actually	actually	ADV
ftr-380	1817	30	to	to	PART
ftr-380	1817	31	be	be	AUX
ftr-380	1817	32	ultimately	ultimately	ADV
ftr-380	1817	33	distributed	distribute	VERB
ftr-380	1817	34	to	to	ADP
ftr-380	1817	35	the	the	DET
ftr-380	1817	36	partners	partner	NOUN
ftr-380	1817	37	under	under	ADP
ftr-380	1817	38	the	the	DET
ftr-380	1817	39	agreement	agreement	NOUN
ftr-380	1817	40	,	,	PUNCT
ftr-380	1817	41	that	that	SCONJ
ftr-380	1817	42	the	the	DET
ftr-380	1817	43	after	after	ADP
ftr-380	1817	44	-	-	PUNCT
ftr-380	1817	45	tax	tax	NOUN
ftr-380	1817	46	economic	economic	ADJ
ftr-380	1817	47	consequences	consequence	NOUN
ftr-380	1817	48	of	of	ADP
ftr-380	1817	49	the	the	DET
ftr-380	1817	50	other	other	ADJ
ftr-380	1817	51	partners	partner	NOUN
ftr-380	1817	52	were	be	AUX
ftr-380	1817	53	enhanced	enhance	VERB
ftr-380	1817	54	,	,	PUNCT
ftr-380	1817	55	and	and	CCONJ
ftr-380	1817	56	there	there	PRON
ftr-380	1817	57	was	be	VERB
ftr-380	1817	58	a	a	DET
ftr-380	1817	59	strong	strong	ADJ
ftr-380	1817	60	likelihood	likelihood	NOUN
ftr-380	1817	61	that	that	SCONJ
ftr-380	1817	62	the	the	DET
ftr-380	1817	63	after	after	ADP
ftr-380	1817	64	-	-	PUNCT
ftr-380	1817	65	tax	tax	NOUN
ftr-380	1817	66	consequences	consequence	NOUN
ftr-380	1817	67	to	to	ADP
ftr-380	1817	68	the	the	DET
ftr-380	1817	69	dutch	dutch	ADJ
ftr-380	1817	70	banks	bank	NOUN
ftr-380	1817	71	would	would	AUX
ftr-380	1817	72	not	not	PART
ftr-380	1817	73	be	be	AUX
ftr-380	1817	74	diminished	diminish	VERB
ftr-380	1817	75	.	.	PUNCT
ftr-380	1818	1	5	5	X
ftr-380	1818	2	.	.	X
ftr-380	1818	3	santa	santa	PROPN
ftr-380	1818	4	monica	monica	PROPN
ftr-380	1818	5	pictures	pictures	PROPN
ftr-380	1818	6	,	,	PUNCT
ftr-380	1818	7	llc	llc	PROPN
ftr-380	1818	8	v.	v.	PROPN
ftr-380	1818	9	commissioner	commissioner	PROPN
ftr-380	1818	10	,	,	PUNCT
ftr-380	1818	11	t.c	t.c	PROPN
ftr-380	1818	12	.	.	PROPN
ftr-380	1818	13	memo	memo	NOUN
ftr-380	1818	14	.	.	PUNCT
ftr-380	1819	1	2005	2005	NUM
ftr-380	1819	2	-	-	SYM
ftr-380	1819	3	104	104	NUM
ftr-380	1819	4	(	(	PUNCT
ftr-380	1819	5	5/11/05	5/11/05	NUM
ftr-380	1819	6	)	)	PUNCT
ftr-380	1819	7	.	.	PUNCT
ftr-380	1820	1	the	the	DET
ftr-380	1820	2	tax	tax	NOUN
ftr-380	1820	3	court	court	NOUN
ftr-380	1820	4	(	(	PUNCT
ftr-380	1820	5	judge	judge	PROPN
ftr-380	1820	6	thornton	thornton	PROPN
ftr-380	1820	7	)	)	PUNCT
ftr-380	1820	8	held	hold	VERB
ftr-380	1820	9	that	that	SCONJ
ftr-380	1820	10	an	an	DET
ftr-380	1820	11	llc	llc	NOUN
ftr-380	1820	12	formed	form	VERB
ftr-380	1820	13	to	to	PART
ftr-380	1820	14	purchase	purchase	VERB
ftr-380	1820	15	the	the	DET
ftr-380	1820	16	high	high	ADJ
ftr-380	1820	17	-	-	PUNCT
ftr-380	1820	18	basis	basis	NOUN
ftr-380	1820	19	,	,	PUNCT
ftr-380	1820	20	low	low	ADJ
ftr-380	1820	21	-	-	PUNCT
ftr-380	1820	22	value	value	NOUN
ftr-380	1820	23	assets	asset	NOUN
ftr-380	1820	24	of	of	ADP
ftr-380	1820	25	the	the	DET
ftr-380	1820	26	former	former	ADJ
ftr-380	1820	27	parent	parent	NOUN
ftr-380	1820	28	company	company	NOUN
ftr-380	1820	29	of	of	ADP
ftr-380	1820	30	mgm	mgm	PROPN
ftr-380	1820	31	,	,	PUNCT
ftr-380	1820	32	was	be	AUX
ftr-380	1820	33	not	not	PART
ftr-380	1820	34	entitled	entitle	VERB
ftr-380	1820	35	to	to	ADP
ftr-380	1820	36	capital	capital	NOUN
ftr-380	1820	37	losses	loss	NOUN
ftr-380	1820	38	on	on	ADP
ftr-380	1820	39	the	the	DET
ftr-380	1820	40	order	order	NOUN
ftr-380	1820	41	of	of	ADP
ftr-380	1820	42	$	$	SYM
ftr-380	1820	43	380	380	NUM
ftr-380	1820	44	million	million	NUM
ftr-380	1820	45	because	because	SCONJ
ftr-380	1820	46	the	the	DET
ftr-380	1820	47	transactions	transaction	NOUN
ftr-380	1820	48	it	it	PRON
ftr-380	1820	49	undertook	undertake	VERB
ftr-380	1820	50	lacked	lack	VERB
ftr-380	1820	51	economic	economic	ADJ
ftr-380	1820	52	substance	substance	NOUN
ftr-380	1820	53	and	and	CCONJ
ftr-380	1820	54	can	can	AUX
ftr-380	1820	55	not	not	PART
ftr-380	1820	56	be	be	AUX
ftr-380	1820	57	respected	respect	VERB
ftr-380	1820	58	for	for	ADP
ftr-380	1820	59	federal	federal	ADJ
ftr-380	1820	60	tax	tax	NOUN
ftr-380	1820	61	purposes	purpose	NOUN
ftr-380	1820	62	,	,	PUNCT
ftr-380	1820	63	and	and	CCONJ
ftr-380	1820	64	that	that	SCONJ
ftr-380	1820	65	the	the	DET
ftr-380	1820	66	llc	llc	PROPN
ftr-380	1820	67	lacked	lack	VERB
ftr-380	1820	68	basis	basis	NOUN
ftr-380	1820	69	in	in	ADP
ftr-380	1820	70	any	any	PRON
ftr-380	1820	71	of	of	ADP
ftr-380	1820	72	the	the	DET
ftr-380	1820	73	assets	asset	NOUN
ftr-380	1820	74	it	it	PRON
ftr-380	1820	75	sold	sell	VERB
ftr-380	1820	76	.	.	PUNCT
ftr-380	1821	1	judge	judge	PROPN
ftr-380	1821	2	thornton	thornton	PROPN
ftr-380	1821	3	also	also	ADV
ftr-380	1821	4	imposed	impose	VERB
ftr-380	1821	5	the	the	DET
ftr-380	1821	6	40	40	NUM
ftr-380	1821	7	percent	percent	NOUN
ftr-380	1821	8	gross	gross	ADJ
ftr-380	1821	9	valuation	valuation	NOUN
ftr-380	1821	10	misstatement	misstatement	NOUN
ftr-380	1821	11	and	and	CCONJ
ftr-380	1821	12	the	the	DET
ftr-380	1821	13	20	20	NUM
ftr-380	1821	14	percent	percent	NOUN
ftr-380	1821	15	substantial	substantial	ADJ
ftr-380	1821	16	understatement	understatement	NOUN
ftr-380	1821	17	penalties	penalty	NOUN
ftr-380	1821	18	.	.	PUNCT
ftr-380	1822	1	6	6	X
ftr-380	1822	2	.	.	X
ftr-380	1822	3	deductions	deduction	NOUN
ftr-380	1822	4	for	for	ADP
ftr-380	1822	5	interest	interest	NOUN
ftr-380	1822	6	on	on	ADP
ftr-380	1822	7	policy	policy	NOUN
ftr-380	1822	8	loans	loan	NOUN
ftr-380	1822	9	under	under	ADP
ftr-380	1822	10	winn	winn	PROPN
ftr-380	1822	11	-	-	PUNCT
ftr-380	1822	12	dixie	dixie	PROPN
ftr-380	1822	13	's	's	PART
ftr-380	1822	14	pre-1996	pre-1996	ADJ
ftr-380	1822	15	hipaa	hipaa	NOUN
ftr-380	1822	16	leveraged	leveraged	ADJ
ftr-380	1822	17	coli	coli	NOUN
ftr-380	1822	18	program	program	NOUN
ftr-380	1822	19	were	be	AUX
ftr-380	1822	20	denied	deny	VERB
ftr-380	1822	21	by	by	ADP
ftr-380	1822	22	both	both	CCONJ
ftr-380	1822	23	the	the	DET
ftr-380	1822	24	tax	tax	NOUN
ftr-380	1822	25	court	court	NOUN
ftr-380	1822	26	and	and	CCONJ
ftr-380	1822	27	eleventh	eleventh	ADJ
ftr-380	1822	28	circuit	circuit	NOUN
ftr-380	1822	29	.	.	PUNCT
ftr-380	1823	1	winn	winn	PROPN
ftr-380	1823	2	-	-	PUNCT
ftr-380	1823	3	dixie	dixie	PROPN
ftr-380	1823	4	stores	stores	PROPN
ftr-380	1823	5	,	,	PUNCT
ftr-380	1823	6	inc	inc	PROPN
ftr-380	1823	7	.	.	PROPN
ftr-380	1824	1	v.	v.	PROPN
ftr-380	1824	2	commissioner	commissioner	PROPN
ftr-380	1824	3	,	,	PUNCT
ftr-380	1824	4	113	113	NUM
ftr-380	1824	5	t.c	t.c	PROPN
ftr-380	1824	6	.	.	PROPN
ftr-380	1824	7	254	254	NUM
ftr-380	1824	8	(	(	PUNCT
ftr-380	1824	9	10/19/99	10/19/99	NUM
ftr-380	1824	10	)	)	PUNCT
ftr-380	1824	11	.	.	PUNCT
ftr-380	1825	1	in	in	ADP
ftr-380	1825	2	1993	1993	NUM
ftr-380	1825	3	,	,	PUNCT
ftr-380	1825	4	taxpayer	taxpayer	NOUN
ftr-380	1825	5	entered	enter	VERB
ftr-380	1825	6	into	into	ADP
ftr-380	1825	7	a	a	DET
ftr-380	1825	8	broad	broad	ADV
ftr-380	1825	9	-	-	PUNCT
ftr-380	1825	10	based	base	VERB
ftr-380	1825	11	leveraged	leveraged	ADJ
ftr-380	1825	12	corporate	corporate	NOUN
ftr-380	1825	13	-	-	PUNCT
ftr-380	1825	14	owned	own	VERB
ftr-380	1825	15	life	life	NOUN
ftr-380	1825	16	insurance	insurance	NOUN
ftr-380	1825	17	group	group	NOUN
ftr-380	1825	18	plan	plan	NOUN
ftr-380	1825	19	covering	cover	VERB
ftr-380	1825	20	approximately	approximately	ADV
ftr-380	1825	21	36,000	36,000	NUM
ftr-380	1825	22	of	of	ADP
ftr-380	1825	23	its	its	PRON
ftr-380	1825	24	employees	employee	NOUN
ftr-380	1825	25	.	.	PUNCT
ftr-380	1826	1	the	the	DET
ftr-380	1826	2	decision	decision	NOUN
ftr-380	1826	3	to	to	PART
ftr-380	1826	4	shift	shift	VERB
ftr-380	1826	5	from	from	ADP
ftr-380	1826	6	its	its	PRON
ftr-380	1826	7	existing	exist	VERB
ftr-380	1826	8	"	"	PUNCT
ftr-380	1826	9	key	key	ADJ
ftr-380	1826	10	-	-	PUNCT
ftr-380	1826	11	person	person	NOUN
ftr-380	1826	12	"	"	PUNCT
ftr-380	1826	13	coli	coli	NOUN
ftr-380	1826	14	program	program	NOUN
ftr-380	1826	15	of	of	ADP
ftr-380	1826	16	individual	individual	ADJ
ftr-380	1826	17	policies	policy	NOUN
ftr-380	1826	18	[	[	X
ftr-380	1826	19	covering	cover	VERB
ftr-380	1826	20	615	615	NUM
ftr-380	1826	21	managers	manager	NOUN
ftr-380	1826	22	]	]	PUNCT
ftr-380	1826	23	was	be	AUX
ftr-380	1826	24	made	make	VERB
ftr-380	1826	25	pursuant	pursuant	ADJ
ftr-380	1826	26	to	to	ADP
ftr-380	1826	27	a	a	DET
ftr-380	1826	28	proposal	proposal	NOUN
ftr-380	1826	29	that	that	PRON
ftr-380	1826	30	emphasized	emphasize	VERB
ftr-380	1826	31	the	the	DET
ftr-380	1826	32	"	"	PUNCT
ftr-380	1826	33	tax	tax	NOUN
ftr-380	1826	34	arbitrage	arbitrage	NOUN
ftr-380	1826	35	created	create	VERB
ftr-380	1826	36	when	when	SCONJ
ftr-380	1826	37	deductible	deductible	ADJ
ftr-380	1826	38	policy	policy	NOUN
ftr-380	1826	39	loan	loan	NOUN
ftr-380	1826	40	interest	interest	NOUN
ftr-380	1826	41	is	be	AUX
ftr-380	1826	42	paid	pay	VERB
ftr-380	1826	43	to	to	PART
ftr-380	1826	44	finance	finance	VERB
ftr-380	1826	45	nontaxable	nontaxable	ADJ
ftr-380	1826	46	policy	policy	NOUN
ftr-380	1826	47	gains	gain	NOUN
ftr-380	1826	48	.	.	PUNCT
ftr-380	1826	49	"	"	PUNCT
ftr-380	1827	1	the	the	DET
ftr-380	1827	2	proposal	proposal	NOUN
ftr-380	1827	3	indicated	indicate	VERB
ftr-380	1827	4	that	that	SCONJ
ftr-380	1827	5	taxpayer	taxpayer	NOUN
ftr-380	1827	6	would	would	AUX
ftr-380	1827	7	have	have	VERB
ftr-380	1827	8	a	a	DET
ftr-380	1827	9	pretax	pretax	ADJ
ftr-380	1827	10	loss	loss	NOUN
ftr-380	1827	11	totaling	total	VERB
ftr-380	1827	12	$	$	SYM
ftr-380	1827	13	755	755	NUM
ftr-380	1827	14	million	million	NUM
ftr-380	1827	15	for	for	ADP
ftr-380	1827	16	its	its	PRON
ftr-380	1827	17	1993	1993	NUM
ftr-380	1827	18	-	-	SYM
ftr-380	1827	19	2052	2052	NUM
ftr-380	1827	20	years	year	NOUN
ftr-380	1827	21	,	,	PUNCT
ftr-380	1827	22	but	but	CCONJ
ftr-380	1827	23	would	would	AUX
ftr-380	1827	24	have	have	VERB
ftr-380	1827	25	total	total	ADJ
ftr-380	1827	26	after	after	ADP
ftr-380	1827	27	-	-	PUNCT
ftr-380	1827	28	tax	tax	NOUN
ftr-380	1827	29	earnings	earning	NOUN
ftr-380	1827	30	of	of	ADP
ftr-380	1827	31	more	more	ADJ
ftr-380	1827	32	than	than	ADP
ftr-380	1827	33	$	$	SYM
ftr-380	1827	34	2.2	2.2	NUM
ftr-380	1827	35	billion	billion	NUM
ftr-380	1827	36	for	for	ADP
ftr-380	1827	37	the	the	DET
ftr-380	1827	38	same	same	ADJ
ftr-380	1827	39	period	period	NOUN
ftr-380	1827	40	(	(	PUNCT
ftr-380	1827	41	as	as	ADP
ftr-380	1827	42	the	the	DET
ftr-380	1827	43	result	result	NOUN
ftr-380	1828	1	[	[	X
ftr-380	1828	2	vol	vol	NOUN
ftr-380	1828	3	8	8	NUM
ftr-380	1828	4	:	:	PUNCT
ftr-380	1828	5	si	si	PROPN
ftr-380	1828	6	recent	recent	ADJ
ftr-380	1828	7	developments	development	NOUN
ftr-380	1828	8	in	in	ADP
ftr-380	1828	9	federal	federal	ADJ
ftr-380	1828	10	income	income	NOUN
ftr-380	1828	11	taxation	taxation	NOUN
ftr-380	1828	12	of	of	ADP
ftr-380	1828	13	total	total	ADJ
ftr-380	1828	14	projected	project	VERB
ftr-380	1828	15	income	income	NOUN
ftr-380	1828	16	tax	tax	NOUN
ftr-380	1828	17	savings	saving	NOUN
ftr-380	1828	18	of	of	ADP
ftr-380	1828	19	more	more	ADJ
ftr-380	1828	20	than	than	ADP
ftr-380	1828	21	$	$	SYM
ftr-380	1828	22	3	3	NUM
ftr-380	1828	23	billion	billion	NUM
ftr-380	1828	24	)	)	PUNCT
ftr-380	1828	25	.	.	PUNCT
ftr-380	1829	1	the	the	DET
ftr-380	1829	2	coli	coli	NOUN
ftr-380	1829	3	policies	policy	NOUN
ftr-380	1829	4	were	be	AUX
ftr-380	1829	5	terminated	terminate	VERB
ftr-380	1829	6	in	in	ADP
ftr-380	1829	7	1997	1997	NUM
ftr-380	1829	8	,	,	PUNCT
ftr-380	1829	9	following	follow	VERB
ftr-380	1829	10	1996	1996	NUM
ftr-380	1829	11	legislation	legislation	NOUN
ftr-380	1829	12	that	that	PRON
ftr-380	1829	13	impacted	impact	VERB
ftr-380	1829	14	the	the	DET
ftr-380	1829	15	plan	plan	NOUN
ftr-380	1829	16	.	.	PUNCT
ftr-380	1830	1	judge	judge	PROPN
ftr-380	1830	2	ruwe	ruwe	PROPN
ftr-380	1830	3	held	hold	VERB
ftr-380	1830	4	that	that	SCONJ
ftr-380	1830	5	the	the	DET
ftr-380	1830	6	coli	coli	NOUN
ftr-380	1830	7	program	program	NOUN
ftr-380	1830	8	lacked	lack	VERB
ftr-380	1830	9	substance	substance	NOUN
ftr-380	1830	10	and	and	CCONJ
ftr-380	1830	11	business	business	NOUN
ftr-380	1830	12	purpose	purpose	NOUN
ftr-380	1830	13	,	,	PUNCT
ftr-380	1830	14	and	and	CCONJ
ftr-380	1830	15	thus	thus	ADV
ftr-380	1830	16	was	be	AUX
ftr-380	1830	17	a	a	DET
ftr-380	1830	18	sham	sham	NOUN
ftr-380	1830	19	.	.	PUNCT
ftr-380	1831	1	he	he	PRON
ftr-380	1831	2	rejected	reject	VERB
ftr-380	1831	3	taxpayer	taxpayer	NOUN
ftr-380	1831	4	's	's	PART
ftr-380	1831	5	argument	argument	NOUN
ftr-380	1831	6	that	that	SCONJ
ftr-380	1831	7	the	the	DET
ftr-380	1831	8	policies	policy	NOUN
ftr-380	1831	9	could	could	AUX
ftr-380	1831	10	conceivably	conceivably	ADV
ftr-380	1831	11	produce	produce	VERB
ftr-380	1831	12	pre	pre	ADJ
ftr-380	1831	13	-	-	ADJ
ftr-380	1831	14	tax	tax	ADJ
ftr-380	1831	15	benefits	benefit	NOUN
ftr-380	1831	16	if	if	SCONJ
ftr-380	1831	17	some	some	DET
ftr-380	1831	18	catastrophe	catastrophe	NOUN
ftr-380	1831	19	were	be	AUX
ftr-380	1831	20	to	to	PART
ftr-380	1831	21	occur	occur	VERB
ftr-380	1831	22	that	that	PRON
ftr-380	1831	23	would	would	AUX
ftr-380	1831	24	produce	produce	VERB
ftr-380	1831	25	large	large	ADJ
ftr-380	1831	26	,	,	PUNCT
ftr-380	1831	27	unexpected	unexpected	ADJ
ftr-380	1831	28	death	death	NOUN
ftr-380	1831	29	benefits	benefit	NOUN
ftr-380	1831	30	.	.	PUNCT
ftr-380	1832	1	"	"	PUNCT
ftr-380	1832	2	we	we	PRON
ftr-380	1832	3	are	be	AUX
ftr-380	1832	4	convinced	convinced	ADJ
ftr-380	1832	5	that	that	SCONJ
ftr-380	1832	6	this	this	PRON
ftr-380	1832	7	was	be	AUX
ftr-380	1832	8	so	so	ADV
ftr-380	1832	9	improbable	improbable	ADJ
ftr-380	1832	10	as	as	SCONJ
ftr-380	1832	11	to	to	PART
ftr-380	1832	12	be	be	AUX
ftr-380	1832	13	unrealistic	unrealistic	ADJ
ftr-380	1832	14	and	and	CCONJ
ftr-380	1832	15	therefore	therefore	ADV
ftr-380	1832	16	had	have	VERB
ftr-380	1832	17	no	no	DET
ftr-380	1832	18	economic	economic	ADJ
ftr-380	1832	19	significance	significance	NOUN
ftr-380	1832	20	.	.	PUNCT
ftr-380	1832	21	"	"	PUNCT
ftr-380	1833	1	the	the	DET
ftr-380	1833	2	court	court	NOUN
ftr-380	1833	3	further	far	ADV
ftr-380	1833	4	found	find	VERB
ftr-380	1833	5	that	that	SCONJ
ftr-380	1833	6	the	the	DET
ftr-380	1833	7	possible	possible	ADJ
ftr-380	1833	8	use	use	NOUN
ftr-380	1833	9	of	of	ADP
ftr-380	1833	10	projected	project	VERB
ftr-380	1833	11	after	after	ADP
ftr-380	1833	12	-	-	PUNCT
ftr-380	1833	13	tax	tax	NOUN
ftr-380	1833	14	earnings	earning	NOUN
ftr-380	1833	15	to	to	PART
ftr-380	1833	16	fund	fund	VERB
ftr-380	1833	17	employee	employee	NOUN
ftr-380	1833	18	benefit	benefit	NOUN
ftr-380	1833	19	plans	plan	NOUN
ftr-380	1833	20	would	would	AUX
ftr-380	1833	21	not	not	PART
ftr-380	1833	22	cause	cause	VERB
ftr-380	1833	23	the	the	DET
ftr-380	1833	24	coli	coli	NOUN
ftr-380	1833	25	plan	plan	NOUN
ftr-380	1833	26	to	to	PART
ftr-380	1833	27	have	have	VERB
ftr-380	1833	28	economic	economic	ADJ
ftr-380	1833	29	substance	substance	NOUN
ftr-380	1833	30	,	,	PUNCT
ftr-380	1833	31	noting	note	VERB
ftr-380	1833	32	that	that	SCONJ
ftr-380	1833	33	,	,	PUNCT
ftr-380	1833	34	if	if	SCONJ
ftr-380	1833	35	so	so	ADV
ftr-380	1833	36	,	,	PUNCT
ftr-380	1833	37	"	"	PUNCT
ftr-380	1833	38	every	every	DET
ftr-380	1833	39	sham	sham	ADJ
ftr-380	1833	40	tax	tax	NOUN
ftr-380	1833	41	-	-	PUNCT
ftr-380	1833	42	shelter	shelter	NOUN
ftr-380	1833	43	device	device	NOUN
ftr-380	1833	44	might	might	AUX
ftr-380	1833	45	succeed	succeed	VERB
ftr-380	1833	46	.	.	PUNCT
ftr-380	1833	47	"	"	PUNCT
ftr-380	1834	1	in	in	ADP
ftr-380	1834	2	light	light	NOUN
ftr-380	1834	3	of	of	ADP
ftr-380	1834	4	the	the	DET
ftr-380	1834	5	$	$	SYM
ftr-380	1834	6	3,000	3,000	NUM
ftr-380	1834	7	per	per	ADP
ftr-380	1834	8	year	year	NOUN
ftr-380	1834	9	premium	premium	NOUN
ftr-380	1834	10	paid	pay	VERB
ftr-380	1834	11	to	to	PART
ftr-380	1834	12	insure	insure	VERB
ftr-380	1834	13	each	each	DET
ftr-380	1834	14	employee	employee	NOUN
ftr-380	1834	15	or	or	CCONJ
ftr-380	1834	16	former	former	ADJ
ftr-380	1834	17	employee	employee	NOUN
ftr-380	1834	18	,	,	PUNCT
ftr-380	1834	19	it	it	PRON
ftr-380	1834	20	was	be	AUX
ftr-380	1834	21	irrelevant	irrelevant	ADJ
ftr-380	1834	22	that	that	SCONJ
ftr-380	1834	23	there	there	PRON
ftr-380	1834	24	was	be	VERB
ftr-380	1834	25	a	a	DET
ftr-380	1834	26	relatively	relatively	ADV
ftr-380	1834	27	small	small	ADJ
ftr-380	1834	28	death	death	NOUN
ftr-380	1834	29	benefit	benefit	NOUN
ftr-380	1834	30	of	of	ADP
ftr-380	1834	31	$	$	SYM
ftr-380	1834	32	5,000	5,000	NUM
ftr-380	1834	33	paid	pay	VERB
ftr-380	1834	34	with	with	ADP
ftr-380	1834	35	respect	respect	NOUN
ftr-380	1834	36	to	to	ADP
ftr-380	1834	37	each	each	DET
ftr-380	1834	38	dead	dead	ADJ
ftr-380	1834	39	employee	employee	NOUN
ftr-380	1834	40	or	or	CCONJ
ftr-380	1834	41	former	former	ADJ
ftr-380	1834	42	employee	employee	NOUN
ftr-380	1834	43	.	.	PUNCT
ftr-380	1835	1	judge	judge	PROPN
ftr-380	1835	2	ruwe	ruwe	PROPN
ftr-380	1835	3	rejected	reject	VERB
ftr-380	1835	4	taxpayer	taxpayer	NOUN
ftr-380	1835	5	's	's	PART
ftr-380	1835	6	position	position	NOUN
ftr-380	1835	7	that	that	SCONJ
ftr-380	1835	8	the	the	DET
ftr-380	1835	9	§	§	PROPN
ftr-380	1835	10	264	264	NUM
ftr-380	1835	11	safe	safe	ADJ
ftr-380	1835	12	-	-	PUNCT
ftr-380	1835	13	harbor	harbor	NOUN
ftr-380	1835	14	test	test	NOUN
ftr-380	1835	15	protected	protect	VERB
ftr-380	1835	16	its	its	PRON
ftr-380	1835	17	interest	interest	NOUN
ftr-380	1835	18	deductions	deduction	NOUN
ftr-380	1835	19	.	.	PUNCT
ftr-380	1836	1	he	he	PRON
ftr-380	1836	2	noted	note	VERB
ftr-380	1836	3	that	that	SCONJ
ftr-380	1836	4	the	the	DET
ftr-380	1836	5	right	right	NOUN
ftr-380	1836	6	to	to	ADP
ftr-380	1836	7	an	an	DET
ftr-380	1836	8	interest	interest	NOUN
ftr-380	1836	9	deduction	deduction	NOUN
ftr-380	1836	10	is	be	AUX
ftr-380	1836	11	governed	govern	VERB
ftr-380	1836	12	by	by	ADP
ftr-380	1836	13	§	§	PROPN
ftr-380	1836	14	163	163	NUM
ftr-380	1836	15	[	[	X
ftr-380	1836	16	and	and	CCONJ
ftr-380	1836	17	not	not	PART
ftr-380	1836	18	§	§	PROPN
ftr-380	1836	19	264	264	NUM
ftr-380	1836	20	]	]	PUNCT
ftr-380	1836	21	,	,	PUNCT
ftr-380	1836	22	citing	cite	VERB
ftr-380	1836	23	knetsch	knetsch	PROPN
ftr-380	1836	24	v.	v.	PROPN
ftr-380	1836	25	united	united	PROPN
ftr-380	1836	26	states	states	PROPN
ftr-380	1836	27	,	,	PUNCT
ftr-380	1836	28	364	364	NUM
ftr-380	1836	29	u.s	u.s	PROPN
ftr-380	1836	30	.	.	PROPN
ftr-380	1836	31	361	361	NUM
ftr-380	1836	32	(	(	PUNCT
ftr-380	1836	33	1960	1960	NUM
ftr-380	1836	34	)	)	PUNCT
ftr-380	1836	35	.	.	PUNCT
ftr-380	1837	1	he	he	PRON
ftr-380	1837	2	further	far	ADV
ftr-380	1837	3	quoted	quote	VERB
ftr-380	1837	4	,	,	PUNCT
ftr-380	1837	5	"	"	PUNCT
ftr-380	1837	6	but	but	CCONJ
ftr-380	1837	7	we	we	PRON
ftr-380	1837	8	do	do	AUX
ftr-380	1837	9	not	not	PART
ftr-380	1837	10	agree	agree	VERB
ftr-380	1837	11	with	with	ADP
ftr-380	1837	12	[	[	PUNCT
ftr-380	1837	13	taxpayer	taxpayer	NOUN
ftr-380	1837	14	's	's	PART
ftr-380	1837	15	]	]	PUNCT
ftr-380	1837	16	assertion	assertion	NOUN
ftr-380	1837	17	that	that	SCONJ
ftr-380	1837	18	the	the	DET
ftr-380	1837	19	legislative	legislative	ADJ
ftr-380	1837	20	history	history	NOUN
ftr-380	1837	21	should	should	AUX
ftr-380	1837	22	be	be	AUX
ftr-380	1837	23	turned	turn	VERB
ftr-380	1837	24	into	into	ADP
ftr-380	1837	25	an	an	DET
ftr-380	1837	26	open	open	ADV
ftr-380	1837	27	-	-	PUNCT
ftr-380	1837	28	ended	end	VERB
ftr-380	1837	29	license	license	NOUN
ftr-380	1837	30	applicable	applicable	ADJ
ftr-380	1837	31	without	without	ADP
ftr-380	1837	32	regard	regard	NOUN
ftr-380	1837	33	to	to	ADP
ftr-380	1837	34	the	the	DET
ftr-380	1837	35	substance	substance	NOUN
ftr-380	1837	36	of	of	ADP
ftr-380	1837	37	the	the	DET
ftr-380	1837	38	transaction	transaction	NOUN
ftr-380	1837	39	...	...	PUNCT
ftr-380	1838	1	knetsch	knetsch	PROPN
ftr-380	1838	2	...	...	PUNCT
ftr-380	1838	3	involved	involve	VERB
ftr-380	1838	4	transactions	transaction	NOUN
ftr-380	1838	5	without	without	ADP
ftr-380	1838	6	substance	substance	NOUN
ftr-380	1838	7	.	.	PUNCT
ftr-380	1839	1	congress	congress	PROPN
ftr-380	1839	2	,	,	PUNCT
ftr-380	1839	3	in	in	ADP
ftr-380	1839	4	enacting	enact	VERB
ftr-380	1839	5	section	section	NOUN
ftr-380	1839	6	264(a)(3	264(a)(3	NOUN
ftr-380	1839	7	)	)	PUNCT
ftr-380	1839	8	,	,	PUNCT
ftr-380	1839	9	struck	strike	VERB
ftr-380	1839	10	at	at	ADP
ftr-380	1839	11	transactions	transaction	NOUN
ftr-380	1839	12	with	with	ADP
ftr-380	1839	13	substance	substance	NOUN
ftr-380	1839	14	.	.	PUNCT
ftr-380	1840	1	it	it	PRON
ftr-380	1840	2	is	be	AUX
ftr-380	1840	3	a	a	DET
ftr-380	1840	4	reductio	reductio	NOUN
ftr-380	1840	5	ad	ad	NOUN
ftr-380	1840	6	absurdum	absurdum	NOUN
ftr-380	1840	7	to	to	ADP
ftr-380	1840	8	reason	reason	NOUN
ftr-380	1840	9	,	,	PUNCT
ftr-380	1840	10	as	as	SCONJ
ftr-380	1840	11	[	[	X
ftr-380	1840	12	taxpayer	taxpayer	X
ftr-380	1840	13	]	]	PUNCT
ftr-380	1840	14	does	do	AUX
ftr-380	1840	15	,	,	PUNCT
ftr-380	1840	16	that	that	SCONJ
ftr-380	1840	17	congress	congress	PROPN
ftr-380	1840	18	simultaneously	simultaneously	ADV
ftr-380	1840	19	struck	strike	VERB
ftr-380	1840	20	down	down	ADP
ftr-380	1840	21	a	a	DET
ftr-380	1840	22	warm	warm	ADJ
ftr-380	1840	23	body	body	NOUN
ftr-380	1840	24	and	and	CCONJ
ftr-380	1840	25	breathed	breathe	VERB
ftr-380	1840	26	life	life	NOUN
ftr-380	1840	27	into	into	ADP
ftr-380	1840	28	[	[	X
ftr-380	1840	29	taxpayer	taxpayer	NOUN
ftr-380	1840	30	's	's	PART
ftr-380	1840	31	]	]	X
ftr-380	1840	32	cadaver	cadaver	NOUN
ftr-380	1840	33	.	.	PUNCT
ftr-380	1840	34	"	"	PUNCT
ftr-380	1841	1	a.	a.	NOUN
ftr-380	1841	2	affirmed	affirm	VERB
ftr-380	1841	3	by	by	ADP
ftr-380	1841	4	the	the	DET
ftr-380	1841	5	eleventh	eleventh	ADJ
ftr-380	1841	6	circuit	circuit	NOUN
ftr-380	1841	7	,	,	PUNCT
ftr-380	1841	8	which	which	PRON
ftr-380	1841	9	holds	hold	VERB
ftr-380	1841	10	that	that	SCONJ
ftr-380	1841	11	even	even	ADV
ftr-380	1841	12	though	though	SCONJ
ftr-380	1841	13	the	the	DET
ftr-380	1841	14	ups	up	NOUN
ftr-380	1841	15	insurance	insurance	NOUN
ftr-380	1841	16	scheme	scheme	NOUN
ftr-380	1841	17	has	have	VERB
ftr-380	1841	18	business	business	NOUN
ftr-380	1841	19	reality	reality	NOUN
ftr-380	1841	20	the	the	DET
ftr-380	1841	21	coli	coli	NOUN
ftr-380	1841	22	tax	tax	NOUN
ftr-380	1841	23	shelter	shelter	NOUN
ftr-380	1841	24	is	be	AUX
ftr-380	1841	25	a	a	DET
ftr-380	1841	26	sham	sham	NOUN
ftr-380	1841	27	.	.	PUNCT
ftr-380	1842	1	winn	winn	PROPN
ftr-380	1842	2	-	-	PUNCT
ftr-380	1842	3	dixie	dixie	PROPN
ftr-380	1842	4	stores	stores	PROPN
ftr-380	1842	5	,	,	PUNCT
ftr-380	1842	6	inc	inc	PROPN
ftr-380	1842	7	.	.	PROPN
ftr-380	1843	1	v.	v.	PROPN
ftr-380	1843	2	commissioner	commissioner	PROPN
ftr-380	1843	3	,	,	PUNCT
ftr-380	1843	4	254	254	NUM
ftr-380	1843	5	f.3d	f.3d	NUM
ftr-380	1843	6	1313	1313	NUM
ftr-380	1843	7	(	(	PUNCT
ftr-380	1843	8	1	1	NUM
ftr-380	1843	9	ith	ith	PROPN
ftr-380	1843	10	cir	cir	NOUN
ftr-380	1843	11	.	.	PUNCT
ftr-380	1844	1	6/28/01	6/28/01	NUM
ftr-380	1844	2	)	)	PUNCT
ftr-380	1844	3	(	(	PUNCT
ftr-380	1844	4	per	per	ADP
ftr-380	1844	5	curiam	curiam	NOUN
ftr-380	1844	6	)	)	PUNCT
ftr-380	1844	7	.	.	PUNCT
ftr-380	1845	1	the	the	DET
ftr-380	1845	2	eleventh	eleventh	ADJ
ftr-380	1845	3	circuit	circuit	NOUN
ftr-380	1845	4	rejected	reject	VERB
ftr-380	1845	5	taxpayer	taxpayer	NOUN
ftr-380	1845	6	's	's	PART
ftr-380	1845	7	primary	primary	ADJ
ftr-380	1845	8	argument	argument	NOUN
ftr-380	1845	9	that	that	SCONJ
ftr-380	1845	10	congress	congress	PROPN
ftr-380	1845	11	specifically	specifically	ADV
ftr-380	1845	12	authorized	authorize	VERB
ftr-380	1845	13	the	the	DET
ftr-380	1845	14	interest	interest	NOUN
ftr-380	1845	15	deduction	deduction	NOUN
ftr-380	1845	16	in	in	ADP
ftr-380	1845	17	the	the	DET
ftr-380	1845	18	4	4	NUM
ftr-380	1845	19	-	-	PUNCT
ftr-380	1845	20	out	out	NOUN
ftr-380	1845	21	-	-	PUNCT
ftr-380	1845	22	of-7	of-7	NOUN
ftr-380	1845	23	rule	rule	NOUN
ftr-380	1845	24	of	of	ADP
ftr-380	1845	25	§	§	PROPN
ftr-380	1845	26	264	264	NUM
ftr-380	1845	27	.	.	PUNCT
ftr-380	1846	1	it	it	PRON
ftr-380	1846	2	concluded	conclude	VERB
ftr-380	1846	3	that	that	SCONJ
ftr-380	1846	4	in	in	ADP
ftr-380	1846	5	knetsch	knetsch	PROPN
ftr-380	1846	6	the	the	DET
ftr-380	1846	7	supreme	supreme	PROPN
ftr-380	1846	8	court	court	PROPN
ftr-380	1846	9	clearly	clearly	ADV
ftr-380	1846	10	"	"	PUNCT
ftr-380	1846	11	rejected	reject	VERB
ftr-380	1846	12	an	an	DET
ftr-380	1846	13	argument	argument	NOUN
ftr-380	1846	14	based	base	VERB
ftr-380	1846	15	on	on	ADP
ftr-380	1846	16	section	section	NOUN
ftr-380	1846	17	264	264	NUM
ftr-380	1846	18	that	that	PRON
ftr-380	1846	19	is	be	AUX
ftr-380	1846	20	at	at	ADP
ftr-380	1846	21	least	least	ADJ
ftr-380	1846	22	a	a	DET
ftr-380	1846	23	cousin	cousin	NOUN
ftr-380	1846	24	of	of	ADP
ftr-380	1846	25	winn	winn	PROPN
ftr-380	1846	26	-	-	PUNCT
ftr-380	1846	27	dixies	dixie	NOUN
ftr-380	1846	28	's	's	PART
ftr-380	1846	29	present	present	ADJ
ftr-380	1846	30	contention	contention	NOUN
ftr-380	1846	31	...	...	PUNCT
ftr-380	1846	32	that	that	SCONJ
ftr-380	1846	33	congress	congress	PROPN
ftr-380	1846	34	's	's	PART
ftr-380	1846	35	failure	failure	NOUN
ftr-380	1846	36	to	to	PART
ftr-380	1846	37	close	close	VERB
ftr-380	1846	38	a	a	DET
ftr-380	1846	39	loophole	loophole	NOUN
ftr-380	1846	40	in	in	ADP
ftr-380	1846	41	section	section	NOUN
ftr-380	1846	42	264	264	NUM
ftr-380	1846	43	equated	equate	VERB
ftr-380	1846	44	to	to	ADP
ftr-380	1846	45	blessing	bless	VERB
ftr-380	1846	46	the	the	DET
ftr-380	1846	47	loophole	loophole	NOUN
ftr-380	1846	48	.	.	PUNCT
ftr-380	1846	49	"	"	PUNCT
ftr-380	1847	1	the	the	DET
ftr-380	1847	2	eleventh	eleventh	ADJ
ftr-380	1847	3	circuit	circuit	NOUN
ftr-380	1847	4	concluded	conclude	VERB
ftr-380	1847	5	that	that	SCONJ
ftr-380	1847	6	knetsch	knetsch	PROPN
ftr-380	1847	7	stood	stand	VERB
ftr-380	1847	8	for	for	ADP
ftr-380	1847	9	the	the	DET
ftr-380	1847	10	proposition	proposition	NOUN
ftr-380	1847	11	that	that	SCONJ
ftr-380	1847	12	"	"	PUNCT
ftr-380	1847	13	that	that	SCONJ
ftr-380	1847	14	the	the	DET
ftr-380	1847	15	sham	sham	NOUN
ftr-380	1847	16	-	-	PUNCT
ftr-380	1847	17	transaction	transaction	NOUN
ftr-380	1847	18	doctrine	doctrine	NOUN
ftr-380	1847	19	does	do	AUX
ftr-380	1847	20	apply	apply	VERB
ftr-380	1847	21	to	to	ADP
ftr-380	1847	22	indebtedness	indebtedness	NOUN
ftr-380	1847	23	that	that	PRON
ftr-380	1847	24	generates	generate	VERB
ftr-380	1847	25	interest	interest	NOUN
ftr-380	1847	26	sought	seek	VERB
ftr-380	1847	27	to	to	PART
ftr-380	1847	28	be	be	AUX
ftr-380	1847	29	deducted	deduct	VERB
ftr-380	1847	30	under	under	ADP
ftr-380	1847	31	section	section	NOUN
ftr-380	1847	32	163(a	163(a	NUM
ftr-380	1847	33	)	)	PUNCT
ftr-380	1847	34	,	,	PUNCT
ftr-380	1847	35	even	even	ADV
ftr-380	1847	36	if	if	SCONJ
ftr-380	1847	37	the	the	DET
ftr-380	1847	38	interest	interest	NOUN
ftr-380	1847	39	deduction	deduction	NOUN
ftr-380	1847	40	is	be	AUX
ftr-380	1847	41	not	not	PART
ftr-380	1847	42	yet	yet	ADV
ftr-380	1847	43	prohibited	prohibit	VERB
ftr-380	1847	44	by	by	ADP
ftr-380	1847	45	section	section	NOUN
ftr-380	1847	46	264	264	NUM
ftr-380	1847	47	.	.	PUNCT
ftr-380	1847	48	"	"	PUNCT
ftr-380	1848	1	0	0	NUM
ftr-380	1849	1	the	the	DET
ftr-380	1849	2	eleventh	eleventh	ADJ
ftr-380	1849	3	circuit	circuit	NOUN
ftr-380	1849	4	held	hold	VERB
ftr-380	1849	5	that	that	SCONJ
ftr-380	1849	6	the	the	DET
ftr-380	1849	7	tax	tax	NOUN
ftr-380	1849	8	court	court	NOUN
ftr-380	1849	9	properly	properly	ADV
ftr-380	1849	10	applied	apply	VERB
ftr-380	1849	11	the	the	DET
ftr-380	1849	12	sham	sham	ADJ
ftr-380	1849	13	transaction	transaction	NOUN
ftr-380	1849	14	doctrine	doctrine	NOUN
ftr-380	1849	15	:	:	PUNCT
ftr-380	1849	16	that	that	DET
ftr-380	1849	17	doctrine	doctrine	NOUN
ftr-380	1849	18	provides	provide	VERB
ftr-380	1849	19	that	that	SCONJ
ftr-380	1849	20	a	a	DET
ftr-380	1849	21	transaction	transaction	NOUN
ftr-380	1849	22	is	be	AUX
ftr-380	1849	23	not	not	PART
ftr-380	1849	24	entitled	entitle	VERB
ftr-380	1849	25	to	to	PART
ftr-380	1849	26	tax	tax	NOUN
ftr-380	1849	27	respect	respect	NOUN
ftr-380	1849	28	if	if	SCONJ
ftr-380	1849	29	it	it	PRON
ftr-380	1849	30	lacks	lack	VERB
ftr-380	1849	31	economic	economic	ADJ
ftr-380	1849	32	effects	effect	NOUN
ftr-380	1849	33	or	or	CCONJ
ftr-380	1849	34	substance	substance	NOUN
ftr-380	1849	35	other	other	ADJ
ftr-380	1849	36	than	than	ADP
ftr-380	1849	37	2006	2006	NUM
ftr-380	1849	38	]	]	PUNCT
ftr-380	1849	39	florida	florida	PROPN
ftr-380	1849	40	tax	tax	PROPN
ftr-380	1849	41	review	review	NOUN
ftr-380	1849	42	the	the	DET
ftr-380	1849	43	generation	generation	NOUN
ftr-380	1849	44	of	of	ADP
ftr-380	1849	45	tax	tax	NOUN
ftr-380	1849	46	benefits	benefit	NOUN
ftr-380	1849	47	,	,	PUNCT
ftr-380	1849	48	or	or	CCONJ
ftr-380	1849	49	if	if	SCONJ
ftr-380	1849	50	the	the	DET
ftr-380	1849	51	transaction	transaction	NOUN
ftr-380	1849	52	serves	serve	VERB
ftr-380	1849	53	no	no	DET
ftr-380	1849	54	business	business	NOUN
ftr-380	1849	55	purpose	purpose	NOUN
ftr-380	1849	56	....	....	PUNCT
ftr-380	1850	1	the	the	DET
ftr-380	1850	2	doctrine	doctrine	NOUN
ftr-380	1850	3	has	have	VERB
ftr-380	1850	4	few	few	ADJ
ftr-380	1850	5	bright	bright	ADJ
ftr-380	1850	6	lines	line	NOUN
ftr-380	1850	7	,	,	PUNCT
ftr-380	1850	8	but	but	CCONJ
ftr-380	1850	9	"	"	PUNCT
ftr-380	1850	10	[	[	X
ftr-380	1850	11	i]t	i]t	NOUN
ftr-380	1850	12	is	be	AUX
ftr-380	1850	13	clear	clear	ADJ
ftr-380	1850	14	that	that	SCONJ
ftr-380	1850	15	transactions	transaction	NOUN
ftr-380	1850	16	whose	whose	DET
ftr-380	1850	17	sole	sole	ADJ
ftr-380	1850	18	function	function	NOUN
ftr-380	1850	19	is	be	AUX
ftr-380	1850	20	to	to	PART
ftr-380	1850	21	produce	produce	VERB
ftr-380	1850	22	tax	tax	NOUN
ftr-380	1850	23	deductions	deduction	NOUN
ftr-380	1850	24	are	be	AUX
ftr-380	1850	25	substantive	substantive	ADJ
ftr-380	1850	26	shams	sham	NOUN
ftr-380	1850	27	.	.	PUNCT
ftr-380	1850	28	"	"	PUNCT
ftr-380	1851	1	[	[	X
ftr-380	1851	2	kirchman	kirchman	NOUN
ftr-380	1851	3	v.	v.	ADP
ftr-380	1851	4	comm'r	comm'r	PROPN
ftr-380	1851	5	,	,	PUNCT
ftr-380	1851	6	862	862	NUM
ftr-380	1851	7	f.2d	f.2d	NOUN
ftr-380	1851	8	1486	1486	NUM
ftr-380	1851	9	,	,	PUNCT
ftr-380	1851	10	1492	1492	NUM
ftr-380	1851	11	(	(	PUNCT
ftr-380	1851	12	1lth	1lth	PROPN
ftr-380	1851	13	cir	cir	NOUN
ftr-380	1851	14	.	.	PROPN
ftr-380	1851	15	1989	1989	NUM
ftr-380	1851	16	)	)	PUNCT
ftr-380	1851	17	]	]	PUNCT
ftr-380	1851	18	.	.	PUNCT
ftr-380	1852	1	that	that	PRON
ftr-380	1852	2	was	be	AUX
ftr-380	1852	3	,	,	PUNCT
ftr-380	1852	4	as	as	SCONJ
ftr-380	1852	5	we	we	PRON
ftr-380	1852	6	read	read	VERB
ftr-380	1852	7	the	the	DET
ftr-380	1852	8	tax	tax	NOUN
ftr-380	1852	9	court	court	NOUN
ftr-380	1852	10	's	's	PART
ftr-380	1852	11	opinion	opinion	NOUN
ftr-380	1852	12	,	,	PUNCT
ftr-380	1852	13	the	the	DET
ftr-380	1852	14	rule	rule	NOUN
ftr-380	1852	15	the	the	DET
ftr-380	1852	16	tax	tax	NOUN
ftr-380	1852	17	court	court	NOUN
ftr-380	1852	18	followed	follow	VERB
ftr-380	1852	19	.	.	PUNCT
ftr-380	1853	1	nor	nor	CCONJ
ftr-380	1853	2	did	do	AUX
ftr-380	1853	3	the	the	DET
ftr-380	1853	4	court	court	NOUN
ftr-380	1853	5	misapply	misapply	VERB
ftr-380	1853	6	the	the	DET
ftr-380	1853	7	rule	rule	NOUN
ftr-380	1853	8	in	in	ADP
ftr-380	1853	9	concluding	conclude	VERB
ftr-380	1853	10	that	that	SCONJ
ftr-380	1853	11	the	the	DET
ftr-380	1853	12	broad	broad	ADV
ftr-380	1853	13	-	-	PUNCT
ftr-380	1853	14	based	base	VERB
ftr-380	1853	15	coli	coli	NOUN
ftr-380	1853	16	program	program	NOUN
ftr-380	1853	17	had	have	VERB
ftr-380	1853	18	no	no	DET
ftr-380	1853	19	"	"	PUNCT
ftr-380	1853	20	function	function	NOUN
ftr-380	1853	21	"	"	PUNCT
ftr-380	1853	22	other	other	ADJ
ftr-380	1853	23	than	than	ADP
ftr-380	1853	24	generating	generate	VERB
ftr-380	1853	25	interest	interest	NOUN
ftr-380	1853	26	deductions	deduction	NOUN
ftr-380	1853	27	.	.	PUNCT
ftr-380	1854	1	the	the	DET
ftr-380	1854	2	tax	tax	NOUN
ftr-380	1854	3	court	court	NOUN
ftr-380	1854	4	found	find	VERB
ftr-380	1854	5	,	,	PUNCT
ftr-380	1854	6	without	without	ADP
ftr-380	1854	7	challenge	challenge	NOUN
ftr-380	1854	8	here	here	ADV
ftr-380	1854	9	,	,	PUNCT
ftr-380	1854	10	that	that	SCONJ
ftr-380	1854	11	the	the	DET
ftr-380	1854	12	program	program	NOUN
ftr-380	1854	13	could	could	AUX
ftr-380	1854	14	never	never	ADV
ftr-380	1854	15	generate	generate	VERB
ftr-380	1854	16	a	a	DET
ftr-380	1854	17	pretax	pretax	ADJ
ftr-380	1854	18	profit	profit	NOUN
ftr-380	1854	19	.	.	PUNCT
ftr-380	1855	1	that	that	PRON
ftr-380	1855	2	was	be	AUX
ftr-380	1855	3	what	what	PRON
ftr-380	1855	4	winndixie	winndixie	NOUN
ftr-380	1855	5	thought	think	VERB
ftr-380	1855	6	as	as	SCONJ
ftr-380	1855	7	it	it	PRON
ftr-380	1855	8	set	set	VERB
ftr-380	1855	9	up	up	ADP
ftr-380	1855	10	the	the	DET
ftr-380	1855	11	program	program	NOUN
ftr-380	1855	12	,	,	PUNCT
ftr-380	1855	13	and	and	CCONJ
ftr-380	1855	14	it	it	PRON
ftr-380	1855	15	is	be	AUX
ftr-380	1855	16	the	the	DET
ftr-380	1855	17	most	most	ADV
ftr-380	1855	18	plausible	plausible	ADJ
ftr-380	1855	19	explanation	explanation	NOUN
ftr-380	1855	20	for	for	ADP
ftr-380	1855	21	winn	winn	PROPN
ftr-380	1855	22	-	-	PUNCT
ftr-380	1855	23	dixie	dixie	PROPN
ftr-380	1855	24	's	's	PART
ftr-380	1855	25	withdrawal	withdrawal	NOUN
ftr-380	1855	26	after	after	SCONJ
ftr-380	1855	27	the	the	DET
ftr-380	1855	28	1996	1996	NUM
ftr-380	1855	29	changes	change	NOUN
ftr-380	1855	30	to	to	ADP
ftr-380	1855	31	the	the	DET
ftr-380	1855	32	tax	tax	NOUN
ftr-380	1855	33	law	law	NOUN
ftr-380	1855	34	threatened	threaten	VERB
ftr-380	1855	35	the	the	DET
ftr-380	1855	36	tax	tax	NOUN
ftr-380	1855	37	benefits	benefit	NOUN
ftr-380	1855	38	winn	winn	PROPN
ftr-380	1855	39	-	-	PUNCT
ftr-380	1855	40	dixie	dixie	PROPN
ftr-380	1855	41	was	be	AUX
ftr-380	1855	42	receiving	receive	VERB
ftr-380	1855	43	.	.	PUNCT
ftr-380	1856	1	no	no	DET
ftr-380	1856	2	finding	finding	NOUN
ftr-380	1856	3	of	of	ADP
ftr-380	1856	4	the	the	DET
ftr-380	1856	5	tax	tax	NOUN
ftr-380	1856	6	court	court	NOUN
ftr-380	1856	7	suggests	suggest	VERB
ftr-380	1856	8	,	,	PUNCT
ftr-380	1856	9	furthermore	furthermore	ADV
ftr-380	1856	10	,	,	PUNCT
ftr-380	1856	11	that	that	SCONJ
ftr-380	1856	12	the	the	DET
ftr-380	1856	13	broad	broad	ADV
ftr-380	1856	14	-	-	PUNCT
ftr-380	1856	15	based	base	VERB
ftr-380	1856	16	coli	coli	NOUN
ftr-380	1856	17	program	program	NOUN
ftr-380	1856	18	answered	answer	VERB
ftr-380	1856	19	any	any	DET
ftr-380	1856	20	business	business	NOUN
ftr-380	1856	21	need	need	NOUN
ftr-380	1856	22	of	of	ADP
ftr-380	1856	23	winn	winn	PROPN
ftr-380	1856	24	-	-	PUNCT
ftr-380	1856	25	dixie	dixie	PROPN
ftr-380	1856	26	,	,	PUNCT
ftr-380	1856	27	such	such	ADJ
ftr-380	1856	28	as	as	ADP
ftr-380	1856	29	indemnifying	indemnify	VERB
ftr-380	1856	30	it	it	PRON
ftr-380	1856	31	for	for	ADP
ftr-380	1856	32	loss	loss	NOUN
ftr-380	1856	33	of	of	ADP
ftr-380	1856	34	key	key	ADJ
ftr-380	1856	35	employees	employee	NOUN
ftr-380	1856	36	....	....	PUNCT
ftr-380	1857	1	[	[	X
ftr-380	1857	2	t]herefore	t]herefore	X
ftr-380	1857	3	,	,	PUNCT
ftr-380	1857	4	the	the	DET
ftr-380	1857	5	broadbased	broadbased	ADJ
ftr-380	1857	6	coli	coli	NOUN
ftr-380	1857	7	program	program	NOUN
ftr-380	1857	8	lacked	lack	VERB
ftr-380	1857	9	sufficient	sufficient	ADJ
ftr-380	1857	10	economic	economic	ADJ
ftr-380	1857	11	substance	substance	NOUN
ftr-380	1857	12	to	to	PART
ftr-380	1857	13	be	be	AUX
ftr-380	1857	14	respected	respect	VERB
ftr-380	1857	15	for	for	ADP
ftr-380	1857	16	tax	tax	NOUN
ftr-380	1857	17	purposes	purpose	NOUN
ftr-380	1857	18	,	,	PUNCT
ftr-380	1857	19	and	and	CCONJ
ftr-380	1857	20	the	the	DET
ftr-380	1857	21	tax	tax	NOUN
ftr-380	1857	22	court	court	NOUN
ftr-380	1857	23	did	do	AUX
ftr-380	1857	24	not	not	PART
ftr-380	1857	25	err	err	VERB
ftr-380	1857	26	in	in	ADP
ftr-380	1857	27	so	so	ADV
ftr-380	1857	28	concluding	concluding	NOUN
ftr-380	1857	29	.	.	PUNCT
ftr-380	1858	1	b.	b.	PROPN
ftr-380	1858	2	third	third	PROPN
ftr-380	1858	3	circuit	circuit	NOUN
ftr-380	1858	4	comes	come	VERB
ftr-380	1858	5	down	down	ADP
ftr-380	1858	6	hard	hard	ADV
ftr-380	1858	7	on	on	ADP
ftr-380	1858	8	coli	coli	NOUN
ftr-380	1858	9	,	,	PUNCT
ftr-380	1858	10	with	with	ADP
ftr-380	1858	11	lots	lot	NOUN
ftr-380	1858	12	of	of	ADP
ftr-380	1858	13	language	language	NOUN
ftr-380	1858	14	the	the	DET
ftr-380	1858	15	government	government	NOUN
ftr-380	1858	16	will	will	AUX
ftr-380	1858	17	love	love	VERB
ftr-380	1858	18	.	.	PUNCT
ftr-380	1859	1	internal	internal	ADJ
ftr-380	1859	2	revenue	revenue	NOUN
ftr-380	1859	3	service	service	NOUN
ftr-380	1859	4	v.	v.	ADP
ftr-380	1859	5	cm	cm	PROPN
ftr-380	1859	6	holdinas	holdinas	PROPN
ftr-380	1859	7	inc	inc	PROPN
ftr-380	1859	8	.	.	PROPN
ftr-380	1859	9	(	(	PUNCT
ftr-380	1859	10	in	in	ADP
ftr-380	1859	11	re	re	PROPN
ftr-380	1859	12	cm	cm	NOUN
ftr-380	1859	13	holdings	holding	NOUN
ftr-380	1859	14	,	,	PUNCT
ftr-380	1859	15	inc	inc	PROPN
ftr-380	1859	16	.	.	PROPN
ftr-380	1859	17	)	)	PUNCT
ftr-380	1859	18	,	,	PUNCT
ftr-380	1859	19	301	301	NUM
ftr-380	1859	20	f.3d	f.3d	NUM
ftr-380	1859	21	96	96	NUM
ftr-380	1859	22	(	(	PUNCT
ftr-380	1859	23	3d	3d	NUM
ftr-380	1859	24	cir	cir	NOUN
ftr-380	1859	25	.	.	PUNCT
ftr-380	1860	1	8/16/02	8/16/02	NUM
ftr-380	1860	2	)	)	PUNCT
ftr-380	1860	3	,	,	PUNCT
ftr-380	1860	4	afj'g	afj'g	PROPN
ftr-380	1860	5	254	254	NUM
ftr-380	1860	6	b.r	b.r	PROPN
ftr-380	1860	7	.	.	PROPN
ftr-380	1860	8	578	578	NUM
ftr-380	1860	9	(	(	PUNCT
ftr-380	1860	10	d.	d.	PROPN
ftr-380	1860	11	del	del	PROPN
ftr-380	1860	12	.	.	PROPN
ftr-380	1860	13	10/16/00	10/16/00	NUM
ftr-380	1860	14	)	)	PUNCT
ftr-380	1860	15	.	.	PUNCT
ftr-380	1861	1	in	in	ADP
ftr-380	1861	2	cmi	cmi	PROPN
ftr-380	1861	3	's	's	PART
ftr-380	1861	4	bankruptcy	bankruptcy	NOUN
ftr-380	1861	5	,	,	PUNCT
ftr-380	1861	6	the	the	DET
ftr-380	1861	7	irs	irs	PROPN
ftr-380	1861	8	filed	file	VERB
ftr-380	1861	9	proofs	proof	NOUN
ftr-380	1861	10	of	of	ADP
ftr-380	1861	11	claim	claim	NOUN
ftr-380	1861	12	for	for	ADP
ftr-380	1861	13	taxes	taxis	NOUN
ftr-380	1861	14	based	base	VERB
ftr-380	1861	15	on	on	ADP
ftr-380	1861	16	the	the	DET
ftr-380	1861	17	disallowance	disallowance	NOUN
ftr-380	1861	18	of	of	ADP
ftr-380	1861	19	interest	interest	NOUN
ftr-380	1861	20	deductions	deduction	NOUN
ftr-380	1861	21	that	that	PRON
ftr-380	1861	22	cmi	cmi	PROPN
ftr-380	1861	23	claimed	claim	VERB
ftr-380	1861	24	for	for	ADP
ftr-380	1861	25	its	its	PRON
ftr-380	1861	26	coli	coli	NOUN
ftr-380	1861	27	plan	plan	NOUN
ftr-380	1861	28	(	(	PUNCT
ftr-380	1861	29	involving	involve	VERB
ftr-380	1861	30	policies	policy	NOUN
ftr-380	1861	31	on	on	ADP
ftr-380	1861	32	1400	1400	NUM
ftr-380	1861	33	employees	employee	NOUN
ftr-380	1861	34	)	)	PUNCT
ftr-380	1861	35	.	.	PUNCT
ftr-380	1862	1	*	*	PUNCT
ftr-380	1862	2	the	the	DET
ftr-380	1862	3	district	district	NOUN
ftr-380	1862	4	court	court	NOUN
ftr-380	1862	5	held	hold	VERB
ftr-380	1862	6	no	no	DET
ftr-380	1862	7	interest	interest	NOUN
ftr-380	1862	8	deduction	deduction	NOUN
ftr-380	1862	9	was	be	AUX
ftr-380	1862	10	allowable	allowable	ADJ
ftr-380	1862	11	under	under	ADP
ftr-380	1862	12	§	§	PROPN
ftr-380	1862	13	163(a	163(a	PROPN
ftr-380	1862	14	)	)	PUNCT
ftr-380	1862	15	because	because	SCONJ
ftr-380	1862	16	the	the	DET
ftr-380	1862	17	entire	entire	ADJ
ftr-380	1862	18	transaction	transaction	NOUN
ftr-380	1862	19	was	be	AUX
ftr-380	1862	20	a	a	DET
ftr-380	1862	21	"	"	PUNCT
ftr-380	1862	22	sham	sham	NOUN
ftr-380	1862	23	in	in	ADP
ftr-380	1862	24	substance	substance	NOUN
ftr-380	1862	25	"	"	PUNCT
ftr-380	1862	26	that	that	PRON
ftr-380	1862	27	lacked	lack	VERB
ftr-380	1862	28	subjective	subjective	ADJ
ftr-380	1862	29	business	business	NOUN
ftr-380	1862	30	purpose	purpose	NOUN
ftr-380	1862	31	.	.	PUNCT
ftr-380	1863	1	apart	apart	ADV
ftr-380	1863	2	from	from	ADP
ftr-380	1863	3	tax	tax	NOUN
ftr-380	1863	4	savings	saving	NOUN
ftr-380	1863	5	from	from	ADP
ftr-380	1863	6	the	the	DET
ftr-380	1863	7	interest	interest	NOUN
ftr-380	1863	8	deduction	deduction	NOUN
ftr-380	1863	9	,	,	PUNCT
ftr-380	1863	10	cmi	cmi	PROPN
ftr-380	1863	11	could	could	AUX
ftr-380	1863	12	not	not	PART
ftr-380	1863	13	reasonably	reasonably	ADV
ftr-380	1863	14	expect	expect	VERB
ftr-380	1863	15	a	a	DET
ftr-380	1863	16	positive	positive	ADJ
ftr-380	1863	17	cash	cash	NOUN
ftr-380	1863	18	flow	flow	NOUN
ftr-380	1863	19	from	from	ADP
ftr-380	1863	20	the	the	DET
ftr-380	1863	21	coli	coli	NOUN
ftr-380	1863	22	plan	plan	NOUN
ftr-380	1863	23	in	in	ADP
ftr-380	1863	24	any	any	DET
ftr-380	1863	25	year	year	NOUN
ftr-380	1863	26	and	and	CCONJ
ftr-380	1863	27	could	could	AUX
ftr-380	1863	28	not	not	PART
ftr-380	1863	29	expect	expect	VERB
ftr-380	1863	30	to	to	PART
ftr-380	1863	31	benefit	benefit	VERB
ftr-380	1863	32	from	from	ADP
ftr-380	1863	33	the	the	DET
ftr-380	1863	34	inside	inside	ADJ
ftr-380	1863	35	cash	cash	NOUN
ftr-380	1863	36	value	value	NOUN
ftr-380	1863	37	build	build	NOUN
ftr-380	1863	38	-	-	PUNCT
ftr-380	1863	39	up	up	NOUN
ftr-380	1863	40	[	[	X
ftr-380	1863	41	which	which	PRON
ftr-380	1863	42	continuously	continuously	ADV
ftr-380	1863	43	remained	remain	VERB
ftr-380	1863	44	at	at	ADP
ftr-380	1863	45	zero	zero	NUM
ftr-380	1863	46	throughout	throughout	ADP
ftr-380	1863	47	the	the	DET
ftr-380	1863	48	plan	plan	NOUN
ftr-380	1863	49	]	]	PUNCT
ftr-380	1863	50	or	or	CCONJ
ftr-380	1863	51	profit	profit	NOUN
ftr-380	1863	52	from	from	ADP
ftr-380	1863	53	the	the	DET
ftr-380	1863	54	death	death	NOUN
ftr-380	1863	55	benefits	benefit	NOUN
ftr-380	1863	56	on	on	ADP
ftr-380	1863	57	covered	covered	ADJ
ftr-380	1863	58	employees	employee	NOUN
ftr-380	1863	59	.	.	PUNCT
ftr-380	1864	1	interest	interest	NOUN
ftr-380	1864	2	deductions	deduction	NOUN
ftr-380	1864	3	were	be	AUX
ftr-380	1864	4	disallowed	disallow	VERB
ftr-380	1864	5	,	,	PUNCT
ftr-380	1864	6	and	and	CCONJ
ftr-380	1864	7	§	§	PROPN
ftr-380	1864	8	6662	6662	NUM
ftr-380	1864	9	substantial	substantial	ADJ
ftr-380	1864	10	understatement	understatement	NOUN
ftr-380	1864	11	penalties	penalty	NOUN
ftr-380	1864	12	were	be	AUX
ftr-380	1864	13	imposed	impose	VERB
ftr-380	1864	14	because	because	SCONJ
ftr-380	1864	15	the	the	DET
ftr-380	1864	16	transaction	transaction	NOUN
ftr-380	1864	17	lacked	lack	VERB
ftr-380	1864	18	economic	economic	ADJ
ftr-380	1864	19	substance	substance	NOUN
ftr-380	1864	20	.	.	PUNCT
ftr-380	1865	1	the	the	DET
ftr-380	1865	2	transaction	transaction	NOUN
ftr-380	1865	3	was	be	AUX
ftr-380	1865	4	entered	enter	VERB
ftr-380	1865	5	into	into	ADP
ftr-380	1865	6	without	without	ADP
ftr-380	1865	7	a	a	DET
ftr-380	1865	8	reasonable	reasonable	ADJ
ftr-380	1865	9	expectation	expectation	NOUN
ftr-380	1865	10	of	of	ADP
ftr-380	1865	11	profit	profit	NOUN
ftr-380	1865	12	in	in	ADP
ftr-380	1865	13	the	the	DET
ftr-380	1865	14	absence	absence	NOUN
ftr-380	1865	15	of	of	ADP
ftr-380	1865	16	the	the	DET
ftr-380	1865	17	interest	interest	NOUN
ftr-380	1865	18	deductions	deduction	NOUN
ftr-380	1865	19	over	over	ADP
ftr-380	1865	20	the	the	DET
ftr-380	1865	21	life	life	NOUN
ftr-380	1865	22	of	of	ADP
ftr-380	1865	23	the	the	DET
ftr-380	1865	24	40	40	NUM
ftr-380	1865	25	-	-	PUNCT
ftr-380	1865	26	year	year	NOUN
ftr-380	1865	27	transaction	transaction	NOUN
ftr-380	1865	28	from	from	ADP
ftr-380	1865	29	either	either	CCONJ
ftr-380	1865	30	the	the	DET
ftr-380	1865	31	inside	inside	ADJ
ftr-380	1865	32	build	build	NOUN
ftr-380	1865	33	-	-	PUNCT
ftr-380	1865	34	up	up	NOUN
ftr-380	1865	35	or	or	CCONJ
ftr-380	1865	36	mortality	mortality	NOUN
ftr-380	1865	37	components	component	NOUN
ftr-380	1865	38	of	of	ADP
ftr-380	1865	39	the	the	DET
ftr-380	1865	40	plan	plan	NOUN
ftr-380	1865	41	.	.	PUNCT
ftr-380	1866	1	*	*	PUNCT
ftr-380	1866	2	the	the	DET
ftr-380	1866	3	third	third	ADJ
ftr-380	1866	4	circuit	circuit	NOUN
ftr-380	1866	5	court	court	NOUN
ftr-380	1866	6	of	of	ADP
ftr-380	1866	7	appeals	appeals	PROPN
ftr-380	1866	8	(	(	PUNCT
ftr-380	1866	9	judge	judge	PROPN
ftr-380	1866	10	ambro	ambro	PROPN
ftr-380	1866	11	)	)	PUNCT
ftr-380	1866	12	affirmed	affirm	VERB
ftr-380	1866	13	on	on	ADP
ftr-380	1866	14	the	the	DET
ftr-380	1866	15	ground	ground	NOUN
ftr-380	1866	16	that	that	SCONJ
ftr-380	1866	17	the	the	DET
ftr-380	1866	18	"	"	PUNCT
ftr-380	1866	19	coli	coli	NOUN
ftr-380	1866	20	policies	policy	NOUN
ftr-380	1866	21	lacked	lack	VERB
ftr-380	1866	22	economic	economic	ADJ
ftr-380	1866	23	[	[	X
ftr-380	1866	24	vol	vol	NOUN
ftr-380	1866	25	.	.	PUNCT
ftr-380	1867	1	8	8	NUM
ftr-380	1867	2	:	:	PUNCT
ftr-380	1867	3	si	si	PROPN
ftr-380	1867	4	recent	recent	ADJ
ftr-380	1867	5	developments	development	NOUN
ftr-380	1867	6	in	in	ADP
ftr-380	1867	7	federal	federal	ADJ
ftr-380	1867	8	income	income	NOUN
ftr-380	1867	9	taxation	taxation	NOUN
ftr-380	1867	10	substance	substance	NOUN
ftr-380	1867	11	and	and	CCONJ
ftr-380	1867	12	therefore	therefore	ADV
ftr-380	1867	13	were	be	AUX
ftr-380	1867	14	economic	economic	ADJ
ftr-380	1867	15	shams	sham	NOUN
ftr-380	1867	16	.	.	PUNCT
ftr-380	1867	17	"	"	PUNCT
ftr-380	1868	1	[	[	X
ftr-380	1868	2	the	the	DET
ftr-380	1868	3	court	court	NOUN
ftr-380	1868	4	did	do	AUX
ftr-380	1868	5	not	not	PART
ftr-380	1868	6	reach	reach	VERB
ftr-380	1868	7	the	the	DET
ftr-380	1868	8	issue	issue	NOUN
ftr-380	1868	9	of	of	ADP
ftr-380	1868	10	whether	whether	SCONJ
ftr-380	1868	11	the	the	DET
ftr-380	1868	12	transactions	transaction	NOUN
ftr-380	1868	13	were	be	AUX
ftr-380	1868	14	factual	factual	ADJ
ftr-380	1868	15	shams	sham	NOUN
ftr-380	1868	16	.	.	PUNCT
ftr-380	1868	17	]	]	PUNCT
ftr-380	1869	1	the	the	DET
ftr-380	1869	2	court	court	NOUN
ftr-380	1869	3	dismissed	dismiss	VERB
ftr-380	1869	4	out	out	ADP
ftr-380	1869	5	of	of	ADP
ftr-380	1869	6	hand	hand	NOUN
ftr-380	1869	7	the	the	DET
ftr-380	1869	8	need	need	NOUN
ftr-380	1869	9	to	to	PART
ftr-380	1869	10	examine	examine	VERB
ftr-380	1869	11	the	the	DET
ftr-380	1869	12	"	"	PUNCT
ftr-380	1869	13	intersection	intersection	NOUN
ftr-380	1869	14	of	of	ADP
ftr-380	1869	15	...	...	PUNCT
ftr-380	1869	16	statutory	statutory	ADJ
ftr-380	1869	17	details	detail	NOUN
ftr-380	1869	18	.	.	PUNCT
ftr-380	1869	19	"	"	PUNCT
ftr-380	1870	1	[	[	X
ftr-380	1870	2	p]ursuant	p]ursuant	PROPN
ftr-380	1870	3	to	to	ADP
ftr-380	1870	4	gregory	gregory	PROPN
ftr-380	1870	5	v.	v.	ADP
ftr-380	1870	6	helvering	helvering	PROPN
ftr-380	1870	7	,	,	PUNCT
ftr-380	1870	8	293	293	NUM
ftr-380	1870	9	u.s	u.s	PROPN
ftr-380	1870	10	.	.	PROPN
ftr-380	1870	11	465	465	NUM
ftr-380	1870	12	(	(	PUNCT
ftr-380	1870	13	1935	1935	NUM
ftr-380	1870	14	)	)	PUNCT
ftr-380	1870	15	,	,	PUNCT
ftr-380	1870	16	and	and	CCONJ
ftr-380	1870	17	knetsch	knetsch	PROPN
ftr-380	1870	18	v.	v.	PROPN
ftr-380	1870	19	united	united	PROPN
ftr-380	1870	20	states	states	PROPN
ftr-380	1870	21	,	,	PUNCT
ftr-380	1870	22	364	364	NUM
ftr-380	1870	23	u.s	u.s	PROPN
ftr-380	1870	24	.	.	PROPN
ftr-380	1870	25	361	361	NUM
ftr-380	1870	26	(	(	PUNCT
ftr-380	1870	27	1960	1960	NUM
ftr-380	1870	28	)	)	PUNCT
ftr-380	1870	29	,	,	PUNCT
ftr-380	1870	30	courts	court	NOUN
ftr-380	1870	31	have	have	AUX
ftr-380	1870	32	looked	look	VERB
ftr-380	1870	33	beyond	beyond	ADP
ftr-380	1870	34	taxpayers	taxpayer	NOUN
ftr-380	1870	35	'	'	PART
ftr-380	1870	36	formal	formal	ADJ
ftr-380	1870	37	compliance	compliance	NOUN
ftr-380	1870	38	with	with	ADP
ftr-380	1870	39	the	the	DET
ftr-380	1870	40	code	code	NOUN
ftr-380	1870	41	and	and	CCONJ
ftr-380	1870	42	analyzed	analyze	VERB
ftr-380	1870	43	the	the	DET
ftr-380	1870	44	fundamental	fundamental	ADJ
ftr-380	1870	45	substance	substance	NOUN
ftr-380	1870	46	of	of	ADP
ftr-380	1870	47	transactions	transaction	NOUN
ftr-380	1870	48	.	.	PUNCT
ftr-380	1871	1	economic	economic	ADJ
ftr-380	1871	2	substance	substance	NOUN
ftr-380	1871	3	is	be	AUX
ftr-380	1871	4	a	a	DET
ftr-380	1871	5	prerequisite	prerequisite	NOUN
ftr-380	1871	6	to	to	ADP
ftr-380	1871	7	the	the	DET
ftr-380	1871	8	application	application	NOUN
ftr-380	1871	9	of	of	ADP
ftr-380	1871	10	any	any	DET
ftr-380	1871	11	code	code	NOUN
ftr-380	1871	12	provision	provision	NOUN
ftr-380	1871	13	allowing	allow	VERB
ftr-380	1871	14	deductions	deduction	NOUN
ftr-380	1871	15	....	....	PUNCT
ftr-380	1872	1	it	it	PRON
ftr-380	1872	2	is	be	AUX
ftr-380	1872	3	the	the	DET
ftr-380	1872	4	government	government	NOUN
ftr-380	1872	5	's	's	PART
ftr-380	1872	6	trump	trump	NOUN
ftr-380	1872	7	card	card	NOUN
ftr-380	1872	8	;	;	PUNCT
ftr-380	1872	9	even	even	ADV
ftr-380	1872	10	if	if	SCONJ
ftr-380	1872	11	a	a	DET
ftr-380	1872	12	transaction	transaction	NOUN
ftr-380	1872	13	complies	comply	VERB
ftr-380	1872	14	precisely	precisely	ADV
ftr-380	1872	15	with	with	ADP
ftr-380	1872	16	all	all	DET
ftr-380	1872	17	requirements	requirement	NOUN
ftr-380	1872	18	for	for	ADP
ftr-380	1872	19	obtaining	obtain	VERB
ftr-380	1872	20	a	a	DET
ftr-380	1872	21	deduction	deduction	NOUN
ftr-380	1872	22	,	,	PUNCT
ftr-380	1872	23	if	if	SCONJ
ftr-380	1872	24	it	it	PRON
ftr-380	1872	25	lacks	lack	VERB
ftr-380	1872	26	economic	economic	ADJ
ftr-380	1872	27	substance	substance	NOUN
ftr-380	1872	28	it	it	PRON
ftr-380	1872	29	"	"	PUNCT
ftr-380	1872	30	simply	simply	ADV
ftr-380	1872	31	is	be	AUX
ftr-380	1872	32	not	not	PART
ftr-380	1872	33	recognized	recognize	VERB
ftr-380	1872	34	for	for	ADP
ftr-380	1872	35	federal	federal	ADJ
ftr-380	1872	36	taxation	taxation	NOUN
ftr-380	1872	37	purposes	purpose	NOUN
ftr-380	1872	38	,	,	PUNCT
ftr-380	1872	39	for	for	ADP
ftr-380	1872	40	better	well	ADJ
ftr-380	1872	41	or	or	CCONJ
ftr-380	1872	42	for	for	ADP
ftr-380	1872	43	worse	bad	ADJ
ftr-380	1872	44	.	.	PUNCT
ftr-380	1872	45	"	"	PUNCT
ftr-380	1873	1	in	in	ADP
ftr-380	1873	2	holding	hold	VERB
ftr-380	1873	3	for	for	ADP
ftr-380	1873	4	the	the	DET
ftr-380	1873	5	government	government	NOUN
ftr-380	1873	6	,	,	PUNCT
ftr-380	1873	7	the	the	DET
ftr-380	1873	8	court	court	NOUN
ftr-380	1873	9	rejected	reject	VERB
ftr-380	1873	10	the	the	DET
ftr-380	1873	11	taxpayer	taxpayer	NOUN
ftr-380	1873	12	's	's	PART
ftr-380	1873	13	argument	argument	NOUN
ftr-380	1873	14	that	that	SCONJ
ftr-380	1873	15	[	[	X
ftr-380	1873	16	based	base	VERB
ftr-380	1873	17	on	on	ADP
ftr-380	1873	18	gregory	gregory	PROPN
ftr-380	1873	19	,	,	PUNCT
ftr-380	1873	20	knetsch	knetsch	PROPN
ftr-380	1873	21	,	,	PUNCT
ftr-380	1873	22	acm	acm	PROPN
ftr-380	1873	23	partnership	partnership	NOUN
ftr-380	1873	24	and	and	CCONJ
ftr-380	1873	25	other	other	ADJ
ftr-380	1873	26	cases	case	NOUN
ftr-380	1873	27	]	]	PUNCT
ftr-380	1873	28	the	the	DET
ftr-380	1873	29	application	application	NOUN
ftr-380	1873	30	of	of	ADP
ftr-380	1873	31	the	the	DET
ftr-380	1873	32	economic	economic	ADJ
ftr-380	1873	33	sham	sham	ADJ
ftr-380	1873	34	doctrine	doctrine	NOUN
ftr-380	1873	35	properly	properly	ADV
ftr-380	1873	36	hinges	hinge	VERB
ftr-380	1873	37	on	on	ADP
ftr-380	1873	38	the	the	DET
ftr-380	1873	39	"	"	PUNCT
ftr-380	1873	40	'	'	NUM
ftr-380	1873	41	fleeting	fleeting	ADJ
ftr-380	1873	42	and	and	CCONJ
ftr-380	1873	43	inconsequential	inconsequential	ADJ
ftr-380	1873	44	'	'	PUNCT
ftr-380	1873	45	nature	nature	NOUN
ftr-380	1873	46	"	"	PUNCT
ftr-380	1873	47	of	of	ADP
ftr-380	1873	48	the	the	DET
ftr-380	1873	49	transaction	transaction	NOUN
ftr-380	1873	50	under	under	ADP
ftr-380	1873	51	scrutiny	scrutiny	NOUN
ftr-380	1873	52	.	.	PUNCT
ftr-380	1874	1	rather	rather	ADV
ftr-380	1874	2	,	,	PUNCT
ftr-380	1874	3	the	the	DET
ftr-380	1874	4	court	court	NOUN
ftr-380	1874	5	concluded	conclude	VERB
ftr-380	1874	6	that	that	SCONJ
ftr-380	1874	7	"	"	PUNCT
ftr-380	1874	8	[	[	X
ftr-380	1874	9	d]uration	d]uration	NOUN
ftr-380	1874	10	alone	alone	ADV
ftr-380	1874	11	can	can	AUX
ftr-380	1874	12	not	not	PART
ftr-380	1874	13	sanctify	sanctify	VERB
ftr-380	1874	14	a	a	DET
ftr-380	1874	15	transaction	transaction	NOUN
ftr-380	1874	16	that	that	PRON
ftr-380	1874	17	lacks	lack	VERB
ftr-380	1874	18	economic	economic	ADJ
ftr-380	1874	19	substance	substance	NOUN
ftr-380	1874	20	.	.	PUNCT
ftr-380	1875	1	the	the	DET
ftr-380	1875	2	appropriate	appropriate	ADJ
ftr-380	1875	3	examination	examination	NOUN
ftr-380	1875	4	is	be	AUX
ftr-380	1875	5	of	of	ADP
ftr-380	1875	6	the	the	DET
ftr-380	1875	7	net	net	ADJ
ftr-380	1875	8	financial	financial	ADJ
ftr-380	1875	9	effect	effect	NOUN
ftr-380	1875	10	to	to	ADP
ftr-380	1875	11	the	the	DET
ftr-380	1875	12	taxpayer	taxpayer	NOUN
ftr-380	1875	13	,	,	PUNCT
ftr-380	1875	14	be	be	AUX
ftr-380	1875	15	it	it	PRON
ftr-380	1875	16	short	short	ADJ
ftr-380	1875	17	or	or	CCONJ
ftr-380	1875	18	long	long	ADJ
ftr-380	1875	19	term	term	NOUN
ftr-380	1875	20	.	.	PUNCT
ftr-380	1876	1	the	the	DET
ftr-380	1876	2	point	point	NOUN
ftr-380	1876	3	of	of	ADP
ftr-380	1876	4	our	our	PRON
ftr-380	1876	5	analysis	analysis	NOUN
ftr-380	1876	6	in	in	ADP
ftr-380	1876	7	acmpartnership	acmpartnership	NOUN
ftr-380	1876	8	is	be	AUX
ftr-380	1876	9	that	that	SCONJ
ftr-380	1876	10	the	the	DET
ftr-380	1876	11	transactions	transaction	NOUN
ftr-380	1876	12	'	'	PUNCT
ftr-380	1876	13	offset	offset	VERB
ftr-380	1876	14	one	one	NOUN
ftr-380	1876	15	another	another	DET
ftr-380	1876	16	with	with	ADP
ftr-380	1876	17	no	no	DET
ftr-380	1876	18	net	net	ADJ
ftr-380	1876	19	effect	effect	NOUN
ftr-380	1876	20	on	on	ADP
ftr-380	1876	21	acm	acm	PROPN
ftr-380	1876	22	's	's	PART
ftr-380	1876	23	financial	financial	ADJ
ftr-380	1876	24	position	position	NOUN
ftr-380	1876	25	.	.	PUNCT
ftr-380	1877	1	"	"	PUNCT
ftr-380	1877	2	'	'	PUNCT
ftr-380	1877	3	in	in	ADP
ftr-380	1877	4	any	any	DET
ftr-380	1877	5	event	event	NOUN
ftr-380	1877	6	,	,	PUNCT
ftr-380	1877	7	the	the	DET
ftr-380	1877	8	court	court	NOUN
ftr-380	1877	9	found	find	VERB
ftr-380	1877	10	the	the	DET
ftr-380	1877	11	coli	coli	NOUN
ftr-380	1877	12	transactions	transaction	NOUN
ftr-380	1877	13	bore	bore	NOUN
ftr-380	1877	14	"	"	PUNCT
ftr-380	1877	15	striking	striking	ADJ
ftr-380	1877	16	similarities	similarity	NOUN
ftr-380	1877	17	"	"	PUNCT
ftr-380	1877	18	to	to	PART
ftr-380	1877	19	knetsch	knetsch	PROPN
ftr-380	1877	20	.	.	PUNCT
ftr-380	1878	1	the	the	DET
ftr-380	1878	2	court	court	NOUN
ftr-380	1878	3	further	far	ADV
ftr-380	1878	4	rejected	reject	VERB
ftr-380	1878	5	the	the	DET
ftr-380	1878	6	argument	argument	NOUN
ftr-380	1878	7	that	that	SCONJ
ftr-380	1878	8	for	for	ADP
ftr-380	1878	9	analytical	analytical	ADJ
ftr-380	1878	10	purposes	purpose	NOUN
ftr-380	1878	11	the	the	DET
ftr-380	1878	12	pre	pre	ADJ
ftr-380	1878	13	-	-	ADJ
ftr-380	1878	14	tax	tax	ADJ
ftr-380	1878	15	profit	profit	NOUN
ftr-380	1878	16	should	should	AUX
ftr-380	1878	17	have	have	AUX
ftr-380	1878	18	been	be	AUX
ftr-380	1878	19	"	"	PUNCT
ftr-380	1878	20	grossed	gross	VERB
ftr-380	1878	21	-	-	PUNCT
ftr-380	1878	22	up	up	NOUN
ftr-380	1878	23	"	"	PUNCT
ftr-380	1878	24	by	by	ADP
ftr-380	1878	25	the	the	DET
ftr-380	1878	26	anticipated	anticipate	VERB
ftr-380	1878	27	tax	tax	NOUN
ftr-380	1878	28	benefits	benefit	NOUN
ftr-380	1878	29	because	because	SCONJ
ftr-380	1878	30	,	,	PUNCT
ftr-380	1878	31	[	[	X
ftr-380	1878	32	t]he	t]he	ADJ
ftr-380	1878	33	point	point	NOUN
ftr-380	1878	34	of	of	ADP
ftr-380	1878	35	the	the	DET
ftr-380	1878	36	analysis	analysis	NOUN
ftr-380	1878	37	is	be	AUX
ftr-380	1878	38	to	to	PART
ftr-380	1878	39	remove	remove	VERB
ftr-380	1878	40	from	from	ADP
ftr-380	1878	41	consideration	consideration	NOUN
ftr-380	1878	42	the	the	DET
ftr-380	1878	43	challenged	challenge	VERB
ftr-380	1878	44	tax	tax	NOUN
ftr-380	1878	45	deduction	deduction	NOUN
ftr-380	1878	46	,	,	PUNCT
ftr-380	1878	47	and	and	CCONJ
ftr-380	1878	48	evaluate	evaluate	VERB
ftr-380	1878	49	the	the	DET
ftr-380	1878	50	transaction	transaction	NOUN
ftr-380	1878	51	on	on	ADP
ftr-380	1878	52	its	its	PRON
ftr-380	1878	53	merits	merit	NOUN
ftr-380	1878	54	,	,	PUNCT
ftr-380	1878	55	to	to	PART
ftr-380	1878	56	see	see	VERB
ftr-380	1878	57	if	if	SCONJ
ftr-380	1878	58	it	it	PRON
ftr-380	1878	59	makes	make	VERB
ftr-380	1878	60	sense	sense	NOUN
ftr-380	1878	61	economically	economically	ADV
ftr-380	1878	62	or	or	CCONJ
ftr-380	1878	63	is	be	AUX
ftr-380	1878	64	mere	mere	ADJ
ftr-380	1878	65	tax	tax	NOUN
ftr-380	1878	66	arbitrage	arbitrage	NOUN
ftr-380	1878	67	.	.	PUNCT
ftr-380	1879	1	courts	court	NOUN
ftr-380	1879	2	use	use	VERB
ftr-380	1879	3	"	"	PUNCT
ftr-380	1879	4	pre	pre	ADJ
ftr-380	1879	5	-	-	NOUN
ftr-380	1879	6	tax	tax	ADJ
ftr-380	1879	7	"	"	PUNCT
ftr-380	1879	8	as	as	ADP
ftr-380	1879	9	shorthand	shorthand	NOUN
ftr-380	1879	10	for	for	ADP
ftr-380	1879	11	this	this	PRON
ftr-380	1879	12	,	,	PUNCT
ftr-380	1879	13	but	but	CCONJ
ftr-380	1879	14	they	they	PRON
ftr-380	1879	15	do	do	AUX
ftr-380	1879	16	not	not	PART
ftr-380	1879	17	imply	imply	VERB
ftr-380	1879	18	that	that	SCONJ
ftr-380	1879	19	the	the	DET
ftr-380	1879	20	court	court	NOUN
ftr-380	1879	21	must	must	AUX
ftr-380	1879	22	imagine	imagine	VERB
ftr-380	1879	23	a	a	DET
ftr-380	1879	24	world	world	NOUN
ftr-380	1879	25	without	without	ADP
ftr-380	1879	26	taxes	taxis	NOUN
ftr-380	1879	27	,	,	PUNCT
ftr-380	1879	28	and	and	CCONJ
ftr-380	1879	29	evaluate	evaluate	VERB
ftr-380	1879	30	the	the	DET
ftr-380	1879	31	transaction	transaction	NOUN
ftr-380	1879	32	accordingly	accordingly	ADV
ftr-380	1879	33	.	.	PUNCT
ftr-380	1880	1	instead	instead	ADV
ftr-380	1880	2	they	they	PRON
ftr-380	1880	3	focus	focus	VERB
ftr-380	1880	4	on	on	ADP
ftr-380	1880	5	the	the	DET
ftr-380	1880	6	abuse	abuse	NOUN
ftr-380	1880	7	of	of	ADP
ftr-380	1880	8	the	the	DET
ftr-380	1880	9	deductions	deduction	NOUN
ftr-380	1880	10	claimed	claim	VERB
ftr-380	1880	11	:	:	PUNCT
ftr-380	1880	12	"	"	PUNCT
ftr-380	1880	13	[	[	X
ftr-380	1880	14	w]here	w]here	NOUN
ftr-380	1880	15	a	a	DET
ftr-380	1880	16	transaction	transaction	NOUN
ftr-380	1880	17	has	have	VERB
ftr-380	1880	18	no	no	DET
ftr-380	1880	19	substance	substance	NOUN
ftr-380	1880	20	other	other	ADJ
ftr-380	1880	21	than	than	SCONJ
ftr-380	1880	22	to	to	PART
ftr-380	1880	23	create	create	VERB
ftr-380	1880	24	deductions	deduction	NOUN
ftr-380	1880	25	,	,	PUNCT
ftr-380	1880	26	the	the	DET
ftr-380	1880	27	transaction	transaction	NOUN
ftr-380	1880	28	is	be	AUX
ftr-380	1880	29	disregarded	disregard	VERB
ftr-380	1880	30	for	for	ADP
ftr-380	1880	31	tax	tax	NOUN
ftr-380	1880	32	purposes	purpose	NOUN
ftr-380	1880	33	.	.	PUNCT
ftr-380	1880	34	"	"	PUNCT
ftr-380	1881	1	[	[	X
ftr-380	1881	2	citation	citation	NOUN
ftr-380	1881	3	omitted	omit	VERB
ftr-380	1881	4	]	]	PUNCT
ftr-380	1881	5	choosing	choose	VERB
ftr-380	1881	6	a	a	DET
ftr-380	1881	7	tax	tax	NOUN
ftr-380	1881	8	-	-	PUNCT
ftr-380	1881	9	favored	favor	VERB
ftr-380	1881	10	investment	investment	NOUN
ftr-380	1881	11	vehicle	vehicle	NOUN
ftr-380	1881	12	is	be	AUX
ftr-380	1881	13	fine	fine	ADJ
ftr-380	1881	14	,	,	PUNCT
ftr-380	1881	15	but	but	CCONJ
ftr-380	1881	16	engaging	engage	VERB
ftr-380	1881	17	in	in	ADP
ftr-380	1881	18	an	an	DET
ftr-380	1881	19	empty	empty	ADJ
ftr-380	1881	20	transaction	transaction	NOUN
ftr-380	1881	21	that	that	PRON
ftr-380	1881	22	shuffles	shuffle	VERB
ftr-380	1881	23	payments	payment	NOUN
ftr-380	1881	24	for	for	ADP
ftr-380	1881	25	the	the	DET
ftr-380	1881	26	sole	sole	ADJ
ftr-380	1881	27	purpose	purpose	NOUN
ftr-380	1881	28	of	of	ADP
ftr-380	1881	29	generating	generate	VERB
ftr-380	1881	30	a	a	DET
ftr-380	1881	31	deduction	deduction	NOUN
ftr-380	1881	32	is	be	AUX
ftr-380	1881	33	not	not	PART
ftr-380	1881	34	.	.	PUNCT
ftr-380	1882	1	finally	finally	ADV
ftr-380	1882	2	,	,	PUNCT
ftr-380	1882	3	the	the	DET
ftr-380	1882	4	court	court	NOUN
ftr-380	1882	5	rejected	reject	VERB
ftr-380	1882	6	the	the	DET
ftr-380	1882	7	taxpayer	taxpayer	NOUN
ftr-380	1882	8	's	's	PART
ftr-380	1882	9	argument	argument	NOUN
ftr-380	1882	10	that	that	SCONJ
ftr-380	1882	11	because	because	SCONJ
ftr-380	1882	12	"	"	PUNCT
ftr-380	1882	13	the	the	DET
ftr-380	1882	14	transaction	transaction	NOUN
ftr-380	1882	15	had	have	VERB
ftr-380	1882	16	objective	objective	ADJ
ftr-380	1882	17	non	non	ADJ
ftr-380	1882	18	-	-	ADJ
ftr-380	1882	19	tax	tax	ADJ
ftr-380	1882	20	economic	economic	ADJ
ftr-380	1882	21	effects	effect	NOUN
ftr-380	1882	22	..	..	PUNCT
ftr-380	1882	23	,	,	PUNCT
ftr-380	1882	24	the	the	DET
ftr-380	1882	25	court	court	NOUN
ftr-380	1882	26	must	must	AUX
ftr-380	1882	27	not	not	PART
ftr-380	1882	28	look	look	VERB
ftr-380	1882	29	further	far	ADV
ftr-380	1882	30	,	,	PUNCT
ftr-380	1882	31	"	"	PUNCT
ftr-380	1882	32	and	and	CCONJ
ftr-380	1882	33	that	that	SCONJ
ftr-380	1882	34	the	the	DET
ftr-380	1882	35	district	district	NOUN
ftr-380	1882	36	court	court	NOUN
ftr-380	1882	37	2006	2006	NUM
ftr-380	1882	38	]	]	PUNCT
ftr-380	1882	39	florida	florida	PROPN
ftr-380	1882	40	tax	tax	PROPN
ftr-380	1882	41	review	review	NOUN
ftr-380	1882	42	improperly	improperly	ADV
ftr-380	1882	43	applied	apply	VERB
ftr-380	1882	44	a	a	DET
ftr-380	1882	45	subjective	subjective	ADJ
ftr-380	1882	46	analysis	analysis	NOUN
ftr-380	1882	47	.	.	PUNCT
ftr-380	1883	1	rather	rather	ADV
ftr-380	1883	2	,	,	PUNCT
ftr-380	1883	3	the	the	DET
ftr-380	1883	4	court	court	NOUN
ftr-380	1883	5	of	of	ADP
ftr-380	1883	6	appeals	appeals	PROPN
ftr-380	1883	7	read	read	VERB
ftr-380	1883	8	gregory	gregory	PROPN
ftr-380	1883	9	to	to	PART
ftr-380	1883	10	permit	permit	VERB
ftr-380	1883	11	an	an	DET
ftr-380	1883	12	inquiry	inquiry	NOUN
ftr-380	1883	13	into	into	ADP
ftr-380	1883	14	motive	motive	NOUN
ftr-380	1883	15	.	.	PUNCT
ftr-380	1884	1	"	"	PUNCT
ftr-380	1884	2	if	if	SCONJ
ftr-380	1884	3	congress	congress	PROPN
ftr-380	1884	4	intends	intend	VERB
ftr-380	1884	5	to	to	PART
ftr-380	1884	6	encourage	encourage	VERB
ftr-380	1884	7	an	an	DET
ftr-380	1884	8	activity	activity	NOUN
ftr-380	1884	9	,	,	PUNCT
ftr-380	1884	10	and	and	CCONJ
ftr-380	1884	11	to	to	PART
ftr-380	1884	12	use	use	VERB
ftr-380	1884	13	taxpayers	taxpayer	NOUN
ftr-380	1884	14	'	'	PART
ftr-380	1884	15	desire	desire	NOUN
ftr-380	1884	16	to	to	PART
ftr-380	1884	17	avoid	avoid	VERB
ftr-380	1884	18	taxes	taxis	NOUN
ftr-380	1884	19	as	as	ADP
ftr-380	1884	20	a	a	DET
ftr-380	1884	21	means	means	NOUN
ftr-380	1884	22	to	to	PART
ftr-380	1884	23	do	do	VERB
ftr-380	1884	24	it	it	PRON
ftr-380	1884	25	,	,	PUNCT
ftr-380	1884	26	then	then	ADV
ftr-380	1884	27	a	a	DET
ftr-380	1884	28	subjective	subjective	ADJ
ftr-380	1884	29	motive	motive	NOUN
ftr-380	1884	30	of	of	ADP
ftr-380	1884	31	tax	tax	NOUN
ftr-380	1884	32	avoidance	avoidance	NOUN
ftr-380	1884	33	is	be	AUX
ftr-380	1884	34	permissible	permissible	ADJ
ftr-380	1884	35	.	.	PUNCT
ftr-380	1885	1	but	but	CCONJ
ftr-380	1885	2	to	to	PART
ftr-380	1885	3	engage	engage	VERB
ftr-380	1885	4	in	in	ADP
ftr-380	1885	5	an	an	DET
ftr-380	1885	6	activity	activity	NOUN
ftr-380	1885	7	solely	solely	ADV
ftr-380	1885	8	for	for	ADP
ftr-380	1885	9	the	the	DET
ftr-380	1885	10	purpose	purpose	NOUN
ftr-380	1885	11	of	of	ADP
ftr-380	1885	12	avoiding	avoid	VERB
ftr-380	1885	13	taxes	taxis	NOUN
ftr-380	1885	14	where	where	SCONJ
ftr-380	1885	15	that	that	PRON
ftr-380	1885	16	is	be	AUX
ftr-380	1885	17	not	not	PART
ftr-380	1885	18	the	the	DET
ftr-380	1885	19	statute	statute	NOUN
ftr-380	1885	20	's	's	PART
ftr-380	1885	21	goal	goal	NOUN
ftr-380	1885	22	is	be	AUX
ftr-380	1885	23	to	to	PART
ftr-380	1885	24	conduct	conduct	VERB
ftr-380	1885	25	an	an	DET
ftr-380	1885	26	economic	economic	ADJ
ftr-380	1885	27	sham	sham	NOUN
ftr-380	1885	28	.	.	PUNCT
ftr-380	1885	29	"	"	PUNCT
ftr-380	1886	1	because	because	SCONJ
ftr-380	1886	2	the	the	DET
ftr-380	1886	3	court	court	NOUN
ftr-380	1886	4	found	find	VERB
ftr-380	1886	5	nothing	nothing	PRON
ftr-380	1886	6	in	in	ADP
ftr-380	1886	7	the	the	DET
ftr-380	1886	8	statute	statute	NOUN
ftr-380	1886	9	to	to	PART
ftr-380	1886	10	indicate	indicate	VERB
ftr-380	1886	11	that	that	SCONJ
ftr-380	1886	12	congress	congress	PROPN
ftr-380	1886	13	intended	intend	VERB
ftr-380	1886	14	to	to	PART
ftr-380	1886	15	encourage	encourage	VERB
ftr-380	1886	16	leveraged	leveraged	ADJ
ftr-380	1886	17	coli	coli	NOUN
ftr-380	1886	18	investments	investment	NOUN
ftr-380	1886	19	,	,	PUNCT
ftr-380	1886	20	the	the	DET
ftr-380	1886	21	inquiry	inquiry	NOUN
ftr-380	1886	22	into	into	ADP
ftr-380	1886	23	motive	motive	NOUN
ftr-380	1886	24	was	be	AUX
ftr-380	1886	25	proper	proper	ADJ
ftr-380	1886	26	.	.	PUNCT
ftr-380	1887	1	in	in	ADP
ftr-380	1887	2	this	this	DET
ftr-380	1887	3	regard	regard	NOUN
ftr-380	1887	4	,	,	PUNCT
ftr-380	1887	5	it	it	PRON
ftr-380	1887	6	was	be	AUX
ftr-380	1887	7	significant	significant	ADJ
ftr-380	1887	8	that	that	SCONJ
ftr-380	1887	9	"	"	PUNCT
ftr-380	1887	10	the	the	DET
ftr-380	1887	11	plan	plan	NOUN
ftr-380	1887	12	was	be	AUX
ftr-380	1887	13	marketed	market	VERB
ftr-380	1887	14	as	as	ADP
ftr-380	1887	15	a	a	DET
ftr-380	1887	16	tax	tax	NOUN
ftr-380	1887	17	-	-	PUNCT
ftr-380	1887	18	driven	drive	VERB
ftr-380	1887	19	investment	investment	NOUN
ftr-380	1887	20	.	.	PUNCT
ftr-380	1887	21	"	"	PUNCT
ftr-380	1888	1	because	because	SCONJ
ftr-380	1888	2	the	the	DET
ftr-380	1888	3	coli	coli	NOUN
ftr-380	1888	4	"	"	PUNCT
ftr-380	1888	5	plan	plan	NOUN
ftr-380	1888	6	had	have	VERB
ftr-380	1888	7	no	no	DET
ftr-380	1888	8	net	net	ADJ
ftr-380	1888	9	effect	effect	NOUN
ftr-380	1888	10	on	on	ADP
ftr-380	1888	11	camelot	camelot	PROPN
ftr-380	1888	12	's	's	PART
ftr-380	1888	13	economic	economic	ADJ
ftr-380	1888	14	position	position	NOUN
ftr-380	1888	15	,	,	PUNCT
ftr-380	1888	16	.	.	PUNCT
ftr-380	1889	1	.	.	PUNCT
ftr-380	1890	1	.	.	PUNCT
ftr-380	1891	1	it	it	PRON
ftr-380	1891	2	fails	fail	VERB
ftr-380	1891	3	the	the	DET
ftr-380	1891	4	objective	objective	ADJ
ftr-380	1891	5	prong	prong	NOUN
ftr-380	1891	6	of	of	ADP
ftr-380	1891	7	the	the	DET
ftr-380	1891	8	economic	economic	ADJ
ftr-380	1891	9	sham	sham	ADJ
ftr-380	1891	10	analysis	analysis	NOUN
ftr-380	1891	11	.	.	PUNCT
ftr-380	1891	12	"	"	PUNCT
ftr-380	1892	1	because	because	SCONJ
ftr-380	1892	2	there	there	PRON
ftr-380	1892	3	was	be	VERB
ftr-380	1892	4	no	no	DET
ftr-380	1892	5	"	"	PUNCT
ftr-380	1892	6	legitimate	legitimate	ADJ
ftr-380	1892	7	business	business	NOUN
ftr-380	1892	8	purpose	purpose	NOUN
ftr-380	1892	9	behind	behind	ADP
ftr-380	1892	10	the	the	DET
ftr-380	1892	11	plan	plan	NOUN
ftr-380	1892	12	,	,	PUNCT
ftr-380	1892	13	.	.	PUNCT
ftr-380	1892	14	.	.	PUNCT
ftr-380	1893	1	.	.	PUNCT
ftr-380	1894	1	it	it	PRON
ftr-380	1894	2	fails	fail	VERB
ftr-380	1894	3	the	the	DET
ftr-380	1894	4	subjective	subjective	ADJ
ftr-380	1894	5	prong	prong	NOUN
ftr-380	1894	6	as	as	ADV
ftr-380	1894	7	well	well	ADV
ftr-380	1894	8	.	.	PUNCT
ftr-380	1894	9	"	"	PUNCT
ftr-380	1895	1	penalties	penalty	NOUN
ftr-380	1895	2	were	be	AUX
ftr-380	1895	3	also	also	ADV
ftr-380	1895	4	upheld	uphold	VERB
ftr-380	1895	5	.	.	PUNCT
ftr-380	1896	1	c.	c.	PROPN
ftr-380	1897	1	but	but	CCONJ
ftr-380	1897	2	a	a	DET
ftr-380	1897	3	district	district	NOUN
ftr-380	1897	4	court	court	NOUN
ftr-380	1897	5	finds	find	VERB
ftr-380	1897	6	for	for	ADP
ftr-380	1897	7	the	the	DET
ftr-380	1897	8	taxpayer	taxpayer	NOUN
ftr-380	1897	9	in	in	ADP
ftr-380	1897	10	an	an	DET
ftr-380	1897	11	incredible	incredible	ADJ
ftr-380	1897	12	opinion	opinion	NOUN
ftr-380	1897	13	.	.	PUNCT
ftr-380	1898	1	dow	dow	PROPN
ftr-380	1898	2	chemical	chemical	PROPN
ftr-380	1898	3	co.	co.	PROPN
ftr-380	1898	4	v.	v.	PROPN
ftr-380	1898	5	united	united	PROPN
ftr-380	1898	6	states	states	PROPN
ftr-380	1898	7	,	,	PUNCT
ftr-380	1898	8	250	250	NUM
ftr-380	1898	9	f.	f.	PROPN
ftr-380	1898	10	supp	supp	PROPN
ftr-380	1898	11	.	.	PUNCT
ftr-380	1899	1	2d	2d	NOUN
ftr-380	1899	2	748	748	NUM
ftr-380	1899	3	(	(	PUNCT
ftr-380	1899	4	e.d	e.d	PROPN
ftr-380	1899	5	.	.	PROPN
ftr-380	1899	6	mich	mich	PROPN
ftr-380	1899	7	.	.	PUNCT
ftr-380	1900	1	3/31/03	3/31/03	NUM
ftr-380	1900	2	)	)	PUNCT
ftr-380	1900	3	.	.	PUNCT
ftr-380	1901	1	in	in	ADP
ftr-380	1901	2	a	a	DET
ftr-380	1901	3	carefully	carefully	ADV
ftr-380	1901	4	-	-	PUNCT
ftr-380	1901	5	detailed	detail	VERB
ftr-380	1901	6	opinion	opinion	NOUN
ftr-380	1901	7	judge	judge	NOUN
ftr-380	1901	8	lawson	lawson	PROPN
ftr-380	1901	9	finds	find	VERB
ftr-380	1901	10	that	that	SCONJ
ftr-380	1901	11	dow	dow	PROPN
ftr-380	1901	12	did	do	VERB
ftr-380	1901	13	correctly	correctly	ADV
ftr-380	1901	14	almost	almost	ADV
ftr-380	1901	15	everything	everything	PRON
ftr-380	1901	16	that	that	PRON
ftr-380	1901	17	camelot	camelot	PROPN
ftr-380	1901	18	and	and	CCONJ
ftr-380	1901	19	aep	aep	PROPN
ftr-380	1901	20	did	do	VERB
ftr-380	1901	21	incorrectly	incorrectly	ADV
ftr-380	1901	22	.	.	PUNCT
ftr-380	1902	1	the	the	DET
ftr-380	1902	2	interest	interest	NOUN
ftr-380	1902	3	rate	rate	NOUN
ftr-380	1902	4	on	on	ADP
ftr-380	1902	5	policy	policy	NOUN
ftr-380	1902	6	loans	loan	NOUN
ftr-380	1902	7	was	be	AUX
ftr-380	1902	8	not	not	PART
ftr-380	1902	9	unreasonably	unreasonably	ADV
ftr-380	1902	10	high	high	ADJ
ftr-380	1902	11	,	,	PUNCT
ftr-380	1902	12	and	and	CCONJ
ftr-380	1902	13	a	a	DET
ftr-380	1902	14	positive	positive	ADJ
ftr-380	1902	15	pre	pre	ADJ
ftr-380	1902	16	-	-	ADJ
ftr-380	1902	17	tax	tax	ADJ
ftr-380	1902	18	cash	cash	NOUN
ftr-380	1902	19	flow	flow	NOUN
ftr-380	1902	20	was	be	AUX
ftr-380	1902	21	expected	expect	VERB
ftr-380	1902	22	.	.	PUNCT
ftr-380	1903	1	the	the	DET
ftr-380	1903	2	court	court	NOUN
ftr-380	1903	3	found	find	VERB
ftr-380	1903	4	that	that	SCONJ
ftr-380	1903	5	there	there	PRON
ftr-380	1903	6	was	be	VERB
ftr-380	1903	7	a	a	DET
ftr-380	1903	8	business	business	NOUN
ftr-380	1903	9	purpose	purpose	NOUN
ftr-380	1903	10	for	for	ADP
ftr-380	1903	11	the	the	DET
ftr-380	1903	12	coli	coli	NOUN
ftr-380	1903	13	arrangements	arrangement	NOUN
ftr-380	1903	14	,	,	PUNCT
ftr-380	1903	15	i.e.	i.e.	X
ftr-380	1903	16	,	,	PUNCT
ftr-380	1903	17	to	to	PART
ftr-380	1903	18	provide	provide	VERB
ftr-380	1903	19	retiree	retiree	NOUN
ftr-380	1903	20	benefits	benefit	NOUN
ftr-380	1903	21	.	.	PUNCT
ftr-380	1904	1	the	the	DET
ftr-380	1904	2	premiums	premium	NOUN
ftr-380	1904	3	for	for	ADP
ftr-380	1904	4	the	the	DET
ftr-380	1904	5	first	first	ADJ
ftr-380	1904	6	three	three	NUM
ftr-380	1904	7	years	year	NOUN
ftr-380	1904	8	were	be	AUX
ftr-380	1904	9	payable	payable	ADJ
ftr-380	1904	10	with	with	ADP
ftr-380	1904	11	policy	policy	NOUN
ftr-380	1904	12	loans	loan	NOUN
ftr-380	1904	13	and	and	CCONJ
ftr-380	1904	14	the	the	DET
ftr-380	1904	15	premiums	premium	NOUN
ftr-380	1904	16	for	for	ADP
ftr-380	1904	17	years	year	NOUN
ftr-380	1904	18	four	four	NUM
ftr-380	1904	19	through	through	ADP
ftr-380	1904	20	seven	seven	NUM
ftr-380	1904	21	were	be	AUX
ftr-380	1904	22	payable	payable	ADJ
ftr-380	1904	23	90	90	NUM
ftr-380	1904	24	percent	percent	NOUN
ftr-380	1904	25	with	with	ADP
ftr-380	1904	26	partial	partial	ADJ
ftr-380	1904	27	[	[	X
ftr-380	1904	28	cash	cash	NOUN
ftr-380	1904	29	]	]	PUNCT
ftr-380	1904	30	withdrawals	withdrawal	NOUN
ftr-380	1904	31	(	(	PUNCT
ftr-380	1904	32	from	from	ADP
ftr-380	1904	33	policies	policy	NOUN
ftr-380	1904	34	whose	whose	DET
ftr-380	1904	35	cash	cash	NOUN
ftr-380	1904	36	value	value	NOUN
ftr-380	1904	37	had	have	AUX
ftr-380	1904	38	been	be	AUX
ftr-380	1904	39	previously	previously	ADV
ftr-380	1904	40	borrowed	borrow	VERB
ftr-380	1904	41	)	)	PUNCT
ftr-380	1904	42	and	and	CCONJ
ftr-380	1904	43	10	10	NUM
ftr-380	1904	44	percent	percent	NOUN
ftr-380	1904	45	with	with	ADP
ftr-380	1904	46	cash	cash	NOUN
ftr-380	1904	47	from	from	ADP
ftr-380	1904	48	the	the	DET
ftr-380	1904	49	taxpayer	taxpayer	NOUN
ftr-380	1904	50	.	.	PUNCT
ftr-380	1905	1	judge	judge	PROPN
ftr-380	1905	2	lawson	lawson	PROPN
ftr-380	1905	3	found	find	VERB
ftr-380	1905	4	that	that	SCONJ
ftr-380	1905	5	the	the	DET
ftr-380	1905	6	partial	partial	ADJ
ftr-380	1905	7	withdrawals	withdrawal	NOUN
ftr-380	1905	8	were	be	AUX
ftr-380	1905	9	"	"	PUNCT
ftr-380	1905	10	shams	sham	NOUN
ftr-380	1905	11	in	in	ADP
ftr-380	1905	12	fact	fact	NOUN
ftr-380	1905	13	"	"	PUNCT
ftr-380	1905	14	because	because	SCONJ
ftr-380	1905	15	there	there	PRON
ftr-380	1905	16	was	be	VERB
ftr-380	1905	17	no	no	DET
ftr-380	1905	18	cash	cash	NOUN
ftr-380	1905	19	value	value	NOUN
ftr-380	1905	20	left	leave	VERB
ftr-380	1905	21	in	in	ADP
ftr-380	1905	22	the	the	DET
ftr-380	1905	23	policies	policy	NOUN
ftr-380	1905	24	to	to	PART
ftr-380	1905	25	borrow	borrow	VERB
ftr-380	1905	26	,	,	PUNCT
ftr-380	1905	27	but	but	CCONJ
ftr-380	1905	28	that	that	SCONJ
ftr-380	1905	29	the	the	DET
ftr-380	1905	30	§	§	PROPN
ftr-380	1905	31	264(c)(1	264(c)(1	NUM
ftr-380	1905	32	)	)	PUNCT
ftr-380	1905	33	test	test	NOUN
ftr-380	1905	34	was	be	AUX
ftr-380	1905	35	met	meet	VERB
ftr-380	1905	36	because	because	SCONJ
ftr-380	1905	37	of	of	ADP
ftr-380	1905	38	the	the	DET
ftr-380	1905	39	payments	payment	NOUN
ftr-380	1905	40	of	of	ADP
ftr-380	1905	41	10	10	NUM
ftr-380	1905	42	percent	percent	NOUN
ftr-380	1905	43	of	of	ADP
ftr-380	1905	44	the	the	DET
ftr-380	1905	45	premiums	premium	NOUN
ftr-380	1905	46	by	by	ADP
ftr-380	1905	47	taxpayer	taxpayer	NOUN
ftr-380	1905	48	with	with	ADP
ftr-380	1905	49	its	its	PRON
ftr-380	1905	50	own	own	ADJ
ftr-380	1905	51	cash	cash	NOUN
ftr-380	1905	52	in	in	ADP
ftr-380	1905	53	years	year	NOUN
ftr-380	1905	54	four	four	NUM
ftr-380	1905	55	through	through	ADP
ftr-380	1905	56	seven	seven	NUM
ftr-380	1905	57	.	.	PUNCT
ftr-380	1906	1	the	the	DET
ftr-380	1906	2	court	court	NOUN
ftr-380	1906	3	found	find	VERB
ftr-380	1906	4	that	that	SCONJ
ftr-380	1906	5	the	the	DET
ftr-380	1906	6	§	§	PROPN
ftr-380	1906	7	264(c)(1	264(c)(1	NUM
ftr-380	1906	8	)	)	PUNCT
ftr-380	1906	9	safe	safe	ADJ
ftr-380	1906	10	harbor	harbor	NOUN
ftr-380	1906	11	did	do	AUX
ftr-380	1906	12	not	not	PART
ftr-380	1906	13	require	require	VERB
ftr-380	1906	14	level	level	NOUN
ftr-380	1906	15	premiums	premium	NOUN
ftr-380	1906	16	over	over	ADP
ftr-380	1906	17	the	the	DET
ftr-380	1906	18	first	first	ADJ
ftr-380	1906	19	seven	seven	NUM
ftr-380	1906	20	years	year	NOUN
ftr-380	1906	21	and	and	CCONJ
ftr-380	1906	22	that	that	SCONJ
ftr-380	1906	23	the	the	DET
ftr-380	1906	24	"	"	PUNCT
ftr-380	1906	25	premium	premium	NOUN
ftr-380	1906	26	"	"	PUNCT
ftr-380	1906	27	for	for	ADP
ftr-380	1906	28	each	each	PRON
ftr-380	1906	29	of	of	ADP
ftr-380	1906	30	years	year	NOUN
ftr-380	1906	31	four	four	NUM
ftr-380	1906	32	to	to	PART
ftr-380	1906	33	seven	seven	NUM
ftr-380	1906	34	was	be	AUX
ftr-380	1906	35	the	the	DET
ftr-380	1906	36	10	10	NUM
ftr-380	1906	37	percent	percent	NOUN
ftr-380	1906	38	paid	pay	VERB
ftr-380	1906	39	in	in	ADP
ftr-380	1906	40	cash	cash	NOUN
ftr-380	1906	41	.	.	PUNCT
ftr-380	1907	1	judge	judge	PROPN
ftr-380	1907	2	lawson	lawson	PROPN
ftr-380	1907	3	found	find	VERB
ftr-380	1907	4	that	that	SCONJ
ftr-380	1907	5	reg	reg	NOUN
ftr-380	1907	6	.	.	PUNCT
ftr-380	1908	1	§	§	PROPN
ftr-380	1908	2	1.264	1.264	NUM
ftr-380	1908	3	-	-	SYM
ftr-380	1908	4	4(c)(1)(ii	4(c)(1)(ii	NUM
ftr-380	1908	5	)	)	PUNCT
ftr-380	1908	6	(	(	PUNCT
ftr-380	1908	7	which	which	DET
ftr-380	1908	8	required	require	VERB
ftr-380	1908	9	level	level	NOUN
ftr-380	1908	10	premiums	premium	NOUN
ftr-380	1908	11	)	)	PUNCT
ftr-380	1908	12	was	be	AUX
ftr-380	1908	13	invalid	invalid	ADJ
ftr-380	1908	14	,	,	PUNCT
ftr-380	1908	15	and	and	CCONJ
ftr-380	1908	16	he	he	PRON
ftr-380	1908	17	rejected	reject	VERB
ftr-380	1908	18	the	the	DET
ftr-380	1908	19	holding	holding	NOUN
ftr-380	1908	20	in	in	ADP
ftr-380	1908	21	both	both	DET
ftr-380	1908	22	cmholdings	cmholding	NOUN
ftr-380	1908	23	and	and	CCONJ
ftr-380	1908	24	aep	aep	PROPN
ftr-380	1908	25	that	that	SCONJ
ftr-380	1908	26	the	the	DET
ftr-380	1908	27	four	four	NUM
ftr-380	1908	28	-	-	PUNCT
ftr-380	1908	29	out	out	NOUN
ftr-380	1908	30	-	-	PUNCT
ftr-380	1908	31	of	of	ADP
ftr-380	1908	32	-	-	PUNCT
ftr-380	1908	33	seven	seven	NUM
ftr-380	1908	34	test	test	NOUN
ftr-380	1908	35	required	require	VERB
ftr-380	1908	36	level	level	NOUN
ftr-380	1908	37	premiums	premium	NOUN
ftr-380	1908	38	.	.	PUNCT
ftr-380	1908	39	0	0	PUNCT
ftr-380	1909	1	in	in	ADP
ftr-380	1909	2	finding	find	VERB
ftr-380	1909	3	that	that	SCONJ
ftr-380	1909	4	taxpayer	taxpayer	NOUN
ftr-380	1909	5	expected	expect	VERB
ftr-380	1909	6	a	a	DET
ftr-380	1909	7	positive	positive	ADJ
ftr-380	1909	8	pre	pre	ADJ
ftr-380	1909	9	-	-	ADJ
ftr-380	1909	10	tax	tax	ADJ
ftr-380	1909	11	cash	cash	NOUN
ftr-380	1909	12	flow	flow	NOUN
ftr-380	1909	13	,	,	PUNCT
ftr-380	1909	14	judge	judge	PROPN
ftr-380	1909	15	lawson	lawson	PROPN
ftr-380	1909	16	refused	refuse	VERB
ftr-380	1909	17	to	to	PART
ftr-380	1909	18	admit	admit	VERB
ftr-380	1909	19	into	into	ADP
ftr-380	1909	20	evidence	evidence	NOUN
ftr-380	1909	21	a	a	DET
ftr-380	1909	22	statement	statement	NOUN
ftr-380	1909	23	in	in	ADP
ftr-380	1909	24	taxpayer	taxpayer	NOUN
ftr-380	1909	25	's	's	PART
ftr-380	1909	26	protest	protest	NOUN
ftr-380	1909	27	that	that	PRON
ftr-380	1909	28	could	could	AUX
ftr-380	1909	29	have	have	AUX
ftr-380	1909	30	led	lead	VERB
ftr-380	1909	31	to	to	ADP
ftr-380	1909	32	a	a	DET
ftr-380	1909	33	contrary	contrary	ADJ
ftr-380	1909	34	conclusion	conclusion	NOUN
ftr-380	1909	35	on	on	ADP
ftr-380	1909	36	the	the	DET
ftr-380	1909	37	ground	ground	NOUN
ftr-380	1909	38	that	that	PRON
ftr-380	1909	39	rule	rule	VERB
ftr-380	1909	40	408	408	NUM
ftr-380	1909	41	of	of	ADP
ftr-380	1909	42	the	the	DET
ftr-380	1909	43	federal	federal	ADJ
ftr-380	1909	44	rules	rule	NOUN
ftr-380	1909	45	of	of	ADP
ftr-380	1909	46	evidence	evidence	NOUN
ftr-380	1909	47	provides	provide	VERB
ftr-380	1909	48	that	that	SCONJ
ftr-380	1909	49	statements	statement	NOUN
ftr-380	1909	50	made	make	VERB
ftr-380	1909	51	during	during	ADP
ftr-380	1909	52	settlement	settlement	NOUN
ftr-380	1909	53	negotiations	negotiation	NOUN
ftr-380	1909	54	are	be	AUX
ftr-380	1909	55	inadmissible	inadmissible	ADJ
ftr-380	1909	56	at	at	ADP
ftr-380	1909	57	trial	trial	NOUN
ftr-380	1909	58	.	.	PUNCT
ftr-380	1910	1	d.	d.	PROPN
ftr-380	1910	2	there	there	PRON
ftr-380	1910	3	's	be	VERB
ftr-380	1910	4	no	no	DET
ftr-380	1910	5	harm	harm	NOUN
ftr-380	1910	6	in	in	ADP
ftr-380	1910	7	asking	ask	VERB
ftr-380	1910	8	?	?	PUNCT
ftr-380	1911	1	not	not	PART
ftr-380	1911	2	from	from	ADP
ftr-380	1911	3	asking	ask	VERB
ftr-380	1911	4	judge	judge	PROPN
ftr-380	1911	5	lawson	lawson	PROPN
ftr-380	1911	6	!	!	PUNCT
ftr-380	1912	1	dow	dow	PROPN
ftr-380	1912	2	chemical	chemical	PROPN
ftr-380	1912	3	co.	co.	PROPN
ftr-380	1912	4	v.	v.	PROPN
ftr-380	1912	5	united	united	PROPN
ftr-380	1912	6	states	states	PROPN
ftr-380	1912	7	,	,	PUNCT
ftr-380	1912	8	278	278	NUM
ftr-380	1912	9	f.supp.2d	f.supp.2d	X
ftr-380	1912	10	844	844	NUM
ftr-380	1912	11	(	(	PUNCT
ftr-380	1912	12	e.d	e.d	PROPN
ftr-380	1912	13	.	.	PROPN
ftr-380	1912	14	mich	mich	PROPN
ftr-380	1912	15	.	.	PUNCT
ftr-380	1912	16	8/12/03	8/12/03	NUM
ftr-380	1912	17	)	)	PUNCT
ftr-380	1912	18	.	.	PUNCT
ftr-380	1913	1	the	the	DET
ftr-380	1913	2	government	government	NOUN
ftr-380	1913	3	's	's	PART
ftr-380	1913	4	motion	motion	NOUN
ftr-380	1913	5	to	to	PART
ftr-380	1913	6	amend	amend	VERB
ftr-380	1913	7	the	the	DET
ftr-380	1913	8	court	court	NOUN
ftr-380	1913	9	's	's	PART
ftr-380	1913	10	judgment	judgment	NOUN
ftr-380	1913	11	was	be	AUX
ftr-380	1913	12	granted	grant	VERB
ftr-380	1913	13	in	in	ADP
ftr-380	1913	14	part	part	NOUN
ftr-380	1913	15	and	and	CCONJ
ftr-380	1913	16	denied	deny	VERB
ftr-380	1913	17	in	in	ADP
ftr-380	1913	18	part	part	NOUN
ftr-380	1913	19	,	,	PUNCT
ftr-380	1913	20	but	but	CCONJ
ftr-380	1913	21	left	leave	VERB
ftr-380	1913	22	intact	intact	ADJ
ftr-380	1913	23	the	the	DET
ftr-380	1913	24	same	same	ADJ
ftr-380	1913	25	[	[	X
ftr-380	1913	26	vol	vol	NOUN
ftr-380	1913	27	.	.	PUNCT
ftr-380	1914	1	8	8	NUM
ftr-380	1914	2	:	:	PUNCT
ftr-380	1914	3	si	si	PROPN
ftr-380	1914	4	recent	recent	ADJ
ftr-380	1914	5	developments	development	NOUN
ftr-380	1914	6	in	in	ADP
ftr-380	1914	7	federal	federal	ADJ
ftr-380	1914	8	income	income	NOUN
ftr-380	1914	9	taxation	taxation	NOUN
ftr-380	1914	10	judgment	judgment	NOUN
ftr-380	1914	11	and	and	CCONJ
ftr-380	1914	12	basic	basic	ADJ
ftr-380	1914	13	result	result	NOUN
ftr-380	1914	14	.	.	PUNCT
ftr-380	1915	1	ironically	ironically	ADV
ftr-380	1915	2	,	,	PUNCT
ftr-380	1915	3	since	since	SCONJ
ftr-380	1915	4	the	the	DET
ftr-380	1915	5	motion	motion	NOUN
ftr-380	1915	6	opened	open	VERB
ftr-380	1915	7	up	up	ADP
ftr-380	1915	8	all	all	DET
ftr-380	1915	9	findings	finding	NOUN
ftr-380	1915	10	of	of	ADP
ftr-380	1915	11	fact	fact	NOUN
ftr-380	1915	12	,	,	PUNCT
ftr-380	1915	13	judge	judge	PROPN
ftr-380	1915	14	lawson	lawson	PROPN
ftr-380	1915	15	reversed	reverse	VERB
ftr-380	1915	16	his	his	PRON
ftr-380	1915	17	earlier	early	ADV
ftr-380	1915	18	finding	find	VERB
ftr-380	1915	19	that	that	SCONJ
ftr-380	1915	20	the	the	DET
ftr-380	1915	21	partial	partial	ADJ
ftr-380	1915	22	withdrawals	withdrawal	NOUN
ftr-380	1915	23	in	in	ADP
ftr-380	1915	24	years	year	NOUN
ftr-380	1915	25	four	four	NUM
ftr-380	1915	26	through	through	ADP
ftr-380	1915	27	seven	seven	NUM
ftr-380	1915	28	were	be	AUX
ftr-380	1915	29	"	"	PUNCT
ftr-380	1915	30	shams	sham	NOUN
ftr-380	1915	31	in	in	ADP
ftr-380	1915	32	fact	fact	NOUN
ftr-380	1915	33	,	,	PUNCT
ftr-380	1915	34	"	"	PUNCT
ftr-380	1915	35	thus	thus	ADV
ftr-380	1915	36	making	make	VERB
ftr-380	1915	37	moot	moot	VERB
ftr-380	1915	38	the	the	DET
ftr-380	1915	39	government	government	NOUN
ftr-380	1915	40	's	's	PART
ftr-380	1915	41	argument	argument	NOUN
ftr-380	1915	42	relating	relate	VERB
ftr-380	1915	43	to	to	ADP
ftr-380	1915	44	the	the	DET
ftr-380	1915	45	logical	logical	ADJ
ftr-380	1915	46	consequences	consequence	NOUN
ftr-380	1915	47	of	of	ADP
ftr-380	1915	48	this	this	DET
ftr-380	1915	49	earlier	early	ADV
ftr-380	1915	50	finding	finding	NOUN
ftr-380	1915	51	,	,	PUNCT
ftr-380	1915	52	i.e.	i.e.	X
ftr-380	1915	53	,	,	PUNCT
ftr-380	1915	54	that	that	DET
ftr-380	1915	55	taxpayer	taxpayer	NOUN
ftr-380	1915	56	did	do	AUX
ftr-380	1915	57	not	not	PART
ftr-380	1915	58	meet	meet	VERB
ftr-380	1915	59	the	the	DET
ftr-380	1915	60	four	four	NUM
ftr-380	1915	61	-	-	PUNCT
ftr-380	1915	62	of	of	ADP
ftr-380	1915	63	-	-	PUNCT
ftr-380	1915	64	seven	seven	NUM
ftr-380	1915	65	test	test	NOUN
ftr-380	1915	66	because	because	SCONJ
ftr-380	1915	67	it	it	PRON
ftr-380	1915	68	did	do	AUX
ftr-380	1915	69	not	not	PART
ftr-380	1915	70	pay	pay	VERB
ftr-380	1915	71	the	the	DET
ftr-380	1915	72	entire	entire	ADJ
ftr-380	1915	73	premium	premium	NOUN
ftr-380	1915	74	in	in	ADP
ftr-380	1915	75	each	each	PRON
ftr-380	1915	76	of	of	ADP
ftr-380	1915	77	years	year	NOUN
ftr-380	1915	78	four	four	NUM
ftr-380	1915	79	through	through	ADP
ftr-380	1915	80	seven	seven	NUM
ftr-380	1915	81	from	from	ADP
ftr-380	1915	82	its	its	PRON
ftr-380	1915	83	own	own	ADJ
ftr-380	1915	84	funds	fund	NOUN
ftr-380	1915	85	.	.	PUNCT
ftr-380	1916	1	e.	e.	PROPN
ftr-380	1916	2	the	the	DET
ftr-380	1916	3	circuit	circuit	NOUN
ftr-380	1916	4	to	to	PART
ftr-380	1916	5	which	which	PRON
ftr-380	1916	6	dow	dow	NOUN
ftr-380	1916	7	is	be	AUX
ftr-380	1916	8	appealable	appealable	ADJ
ftr-380	1916	9	(	(	PUNCT
ftr-380	1916	10	sixth	sixth	ADJ
ftr-380	1916	11	circuit	circuit	NOUN
ftr-380	1916	12	)	)	PUNCT
ftr-380	1916	13	holds	hold	VERB
ftr-380	1916	14	for	for	ADP
ftr-380	1916	15	the	the	DET
ftr-380	1916	16	government	government	NOUN
ftr-380	1916	17	in	in	ADP
ftr-380	1916	18	a	a	DET
ftr-380	1916	19	coli	coli	NOUN
ftr-380	1916	20	case	case	NOUN
ftr-380	1916	21	.	.	PUNCT
ftr-380	1917	1	american	american	PROPN
ftr-380	1917	2	electric	electric	PROPN
ftr-380	1917	3	power	power	PROPN
ftr-380	1917	4	co.	co.	PROPN
ftr-380	1917	5	,	,	PUNCT
ftr-380	1917	6	inc	inc	PROPN
ftr-380	1917	7	.	.	PROPN
ftr-380	1918	1	v.	v.	PROPN
ftr-380	1918	2	united	united	PROPN
ftr-380	1918	3	states	states	PROPN
ftr-380	1918	4	,	,	PUNCT
ftr-380	1918	5	326	326	NUM
ftr-380	1918	6	f.3d	f.3d	NUM
ftr-380	1918	7	737	737	NUM
ftr-380	1918	8	(	(	PUNCT
ftr-380	1918	9	6th	6th	ADJ
ftr-380	1918	10	cir	cir	NOUN
ftr-380	1918	11	.	.	PUNCT
ftr-380	1919	1	4/28/03	4/28/03	NUM
ftr-380	1919	2	)	)	PUNCT
ftr-380	1919	3	.	.	PUNCT
ftr-380	1920	1	the	the	DET
ftr-380	1920	2	sixth	sixth	ADJ
ftr-380	1920	3	circuit	circuit	NOUN
ftr-380	1920	4	court	court	NOUN
ftr-380	1920	5	of	of	ADP
ftr-380	1920	6	appeals	appeal	NOUN
ftr-380	1920	7	affirmed	affirm	VERB
ftr-380	1920	8	the	the	DET
ftr-380	1920	9	district	district	NOUN
ftr-380	1920	10	court	court	NOUN
ftr-380	1920	11	finding	find	VERB
ftr-380	1920	12	that	that	SCONJ
ftr-380	1920	13	taxpayer	taxpayer	NOUN
ftr-380	1920	14	's	's	PART
ftr-380	1920	15	coli	coli	NOUN
ftr-380	1920	16	plan	plan	NOUN
ftr-380	1920	17	was	be	AUX
ftr-380	1920	18	an	an	DET
ftr-380	1920	19	economic	economic	ADJ
ftr-380	1920	20	sham	sham	NOUN
ftr-380	1920	21	because	because	SCONJ
ftr-380	1920	22	it	it	PRON
ftr-380	1920	23	would	would	AUX
ftr-380	1920	24	lose	lose	VERB
ftr-380	1920	25	a	a	DET
ftr-380	1920	26	substantial	substantial	ADJ
ftr-380	1920	27	amount	amount	NOUN
ftr-380	1920	28	of	of	ADP
ftr-380	1920	29	money	money	NOUN
ftr-380	1920	30	absent	absent	ADJ
ftr-380	1920	31	the	the	DET
ftr-380	1920	32	policy	policy	NOUN
ftr-380	1920	33	-	-	PUNCT
ftr-380	1920	34	loan	loan	NOUN
ftr-380	1920	35	interest	interest	NOUN
ftr-380	1920	36	deductions	deduction	NOUN
ftr-380	1920	37	.	.	PUNCT
ftr-380	1921	1	the	the	DET
ftr-380	1921	2	court	court	NOUN
ftr-380	1921	3	declined	decline	VERB
ftr-380	1921	4	to	to	PART
ftr-380	1921	5	decide	decide	VERB
ftr-380	1921	6	whether	whether	SCONJ
ftr-380	1921	7	the	the	DET
ftr-380	1921	8	dividends	dividend	NOUN
ftr-380	1921	9	in	in	ADP
ftr-380	1921	10	years	year	NOUN
ftr-380	1921	11	four	four	NUM
ftr-380	1921	12	through	through	ADP
ftr-380	1921	13	seven	seven	NUM
ftr-380	1921	14	,	,	PUNCT
ftr-380	1921	15	generated	generate	VERB
ftr-380	1921	16	by	by	ADP
ftr-380	1921	17	circular	circular	ADJ
ftr-380	1921	18	cashless	cashless	NOUN
ftr-380	1921	19	netting	net	VERB
ftr-380	1921	20	transactions	transaction	NOUN
ftr-380	1921	21	,	,	PUNCT
ftr-380	1921	22	were	be	AUX
ftr-380	1921	23	factual	factual	ADJ
ftr-380	1921	24	shams	sham	NOUN
ftr-380	1921	25	.	.	PUNCT
ftr-380	1922	1	f.	f.	PROPN
ftr-380	1922	2	dow	dow	PROPN
ftr-380	1922	3	is	be	AUX
ftr-380	1922	4	reversed	reverse	VERB
ftr-380	1922	5	by	by	ADP
ftr-380	1922	6	the	the	DET
ftr-380	1922	7	sixth	sixth	ADJ
ftr-380	1922	8	circuit	circuit	NOUN
ftr-380	1922	9	.	.	PUNCT
ftr-380	1923	1	dow	dow	PROPN
ftr-380	1923	2	chemical	chemical	PROPN
ftr-380	1923	3	co.	co.	PROPN
ftr-380	1923	4	v.	v.	PROPN
ftr-380	1923	5	united	united	PROPN
ftr-380	1923	6	states	states	PROPN
ftr-380	1923	7	,	,	PUNCT
ftr-380	1923	8	435	435	NUM
ftr-380	1923	9	f.3d	f.3d	NUM
ftr-380	1923	10	594	594	NUM
ftr-380	1923	11	(	(	PUNCT
ftr-380	1923	12	6th	6th	ADJ
ftr-380	1923	13	cir	cir	NOUN
ftr-380	1923	14	.	.	PUNCT
ftr-380	1923	15	1/23/06	1/23/06	NUM
ftr-380	1923	16	)	)	PUNCT
ftr-380	1923	17	(	(	PUNCT
ftr-380	1923	18	2	2	NUM
ftr-380	1923	19	-	-	SYM
ftr-380	1923	20	1	1	NUM
ftr-380	1923	21	)	)	PUNCT
ftr-380	1923	22	.	.	PUNCT
ftr-380	1924	1	the	the	DET
ftr-380	1924	2	sixth	sixth	ADJ
ftr-380	1924	3	circuit	circuit	NOUN
ftr-380	1924	4	reversed	reverse	VERB
ftr-380	1924	5	and	and	CCONJ
ftr-380	1924	6	held	hold	VERB
ftr-380	1924	7	that	that	SCONJ
ftr-380	1924	8	the	the	DET
ftr-380	1924	9	dow	dow	PROPN
ftr-380	1924	10	coli	coli	NOUN
ftr-380	1924	11	plans	plan	NOUN
ftr-380	1924	12	were	be	AUX
ftr-380	1924	13	"	"	PUNCT
ftr-380	1924	14	economic	economic	ADJ
ftr-380	1924	15	shams	sham	NOUN
ftr-380	1924	16	"	"	PUNCT
ftr-380	1924	17	because	because	SCONJ
ftr-380	1924	18	there	there	PRON
ftr-380	1924	19	was	be	VERB
ftr-380	1924	20	little	little	ADJ
ftr-380	1924	21	likelihood	likelihood	NOUN
ftr-380	1924	22	that	that	SCONJ
ftr-380	1924	23	dow	dow	NOUN
ftr-380	1924	24	would	would	AUX
ftr-380	1924	25	make	make	VERB
ftr-380	1924	26	substantial	substantial	ADJ
ftr-380	1924	27	cash	cash	NOUN
ftr-380	1924	28	infusions	infusion	NOUN
ftr-380	1924	29	in	in	ADP
ftr-380	1924	30	the	the	DET
ftr-380	1924	31	future	future	NOUN
ftr-380	1924	32	,	,	PUNCT
ftr-380	1924	33	so	so	SCONJ
ftr-380	1924	34	the	the	DET
ftr-380	1924	35	pre	pre	ADJ
ftr-380	1924	36	-	-	ADJ
ftr-380	1924	37	tax	tax	ADJ
ftr-380	1924	38	cash	cash	NOUN
ftr-380	1924	39	flows	flow	NOUN
ftr-380	1924	40	would	would	AUX
ftr-380	1924	41	at	at	ADP
ftr-380	1924	42	all	all	DET
ftr-380	1924	43	times	time	NOUN
ftr-380	1924	44	be	be	AUX
ftr-380	1924	45	negative	negative	ADJ
ftr-380	1924	46	,	,	PUNCT
ftr-380	1924	47	following	follow	VERB
ftr-380	1924	48	knetsch	knetsch	PROPN
ftr-380	1924	49	v.	v.	PROPN
ftr-380	1924	50	united	united	PROPN
ftr-380	1924	51	states	states	PROPN
ftr-380	1924	52	,	,	PUNCT
ftr-380	1924	53	364	364	NUM
ftr-380	1924	54	u.s	u.s	PROPN
ftr-380	1924	55	.	.	PROPN
ftr-380	1924	56	361	361	NUM
ftr-380	1924	57	(	(	PUNCT
ftr-380	1924	58	1960	1960	NUM
ftr-380	1924	59	)	)	PUNCT
ftr-380	1924	60	.	.	PUNCT
ftr-380	1925	1	this	this	DET
ftr-380	1925	2	holding	holding	NOUN
ftr-380	1925	3	eliminates	eliminate	VERB
ftr-380	1925	4	the	the	DET
ftr-380	1925	5	court	court	NOUN
ftr-380	1925	6	's	's	PART
ftr-380	1925	7	need	need	NOUN
ftr-380	1925	8	to	to	PART
ftr-380	1925	9	decide	decide	VERB
ftr-380	1925	10	the	the	DET
ftr-380	1925	11	proper	proper	ADJ
ftr-380	1925	12	discount	discount	NOUN
ftr-380	1925	13	rate	rate	NOUN
ftr-380	1925	14	,	,	PUNCT
ftr-380	1925	15	as	as	ADV
ftr-380	1925	16	well	well	ADV
ftr-380	1925	17	as	as	ADP
ftr-380	1925	18	the	the	DET
ftr-380	1925	19	issue	issue	NOUN
ftr-380	1925	20	of	of	ADP
ftr-380	1925	21	the	the	DET
ftr-380	1925	22	exclusion	exclusion	NOUN
ftr-380	1925	23	of	of	ADP
ftr-380	1925	24	dow	dow	NOUN
ftr-380	1925	25	's	's	PART
ftr-380	1925	26	tax	tax	NOUN
ftr-380	1925	27	protest	protest	NOUN
ftr-380	1925	28	letters	letter	NOUN
ftr-380	1925	29	under	under	ADP
ftr-380	1925	30	rule	rule	NOUN
ftr-380	1925	31	408	408	NUM
ftr-380	1925	32	of	of	ADP
ftr-380	1925	33	the	the	DET
ftr-380	1925	34	federal	federal	ADJ
ftr-380	1925	35	rules	rule	NOUN
ftr-380	1925	36	of	of	ADP
ftr-380	1925	37	evidence	evidence	NOUN
ftr-380	1925	38	[	[	X
ftr-380	1925	39	inadmissibility	inadmissibility	NOUN
ftr-380	1925	40	of	of	ADP
ftr-380	1925	41	statements	statement	NOUN
ftr-380	1925	42	made	make	VERB
ftr-380	1925	43	during	during	ADP
ftr-380	1925	44	settlement	settlement	NOUN
ftr-380	1925	45	negotiations	negotiation	NOUN
ftr-380	1925	46	]	]	PUNCT
ftr-380	1925	47	.	.	PUNCT
ftr-380	1926	1	the	the	DET
ftr-380	1926	2	court	court	NOUN
ftr-380	1926	3	further	far	ADV
ftr-380	1926	4	held	hold	VERB
ftr-380	1926	5	that	that	SCONJ
ftr-380	1926	6	there	there	PRON
ftr-380	1926	7	would	would	AUX
ftr-380	1926	8	be	be	AUX
ftr-380	1926	9	little	little	ADJ
ftr-380	1926	10	or	or	CCONJ
ftr-380	1926	11	no	no	PRON
ftr-380	1926	12	inside	inside	ADJ
ftr-380	1926	13	build	build	NOUN
ftr-380	1926	14	-	-	PUNCT
ftr-380	1926	15	up	up	NOUN
ftr-380	1926	16	and	and	CCONJ
ftr-380	1926	17	that	that	SCONJ
ftr-380	1926	18	dow	dow	NOUN
ftr-380	1926	19	's	's	PART
ftr-380	1926	20	possible	possible	ADJ
ftr-380	1926	21	mortality	mortality	NOUN
ftr-380	1926	22	gains	gain	NOUN
ftr-380	1926	23	were	be	AUX
ftr-380	1926	24	limited	limit	VERB
ftr-380	1926	25	under	under	ADP
ftr-380	1926	26	the	the	DET
ftr-380	1926	27	plans	plan	NOUN
ftr-380	1926	28	.	.	PUNCT
ftr-380	1927	1	judge	judge	PROPN
ftr-380	1927	2	ryan	ryan	PROPN
ftr-380	1927	3	dissented	dissent	VERB
ftr-380	1927	4	on	on	ADP
ftr-380	1927	5	the	the	DET
ftr-380	1927	6	ground	ground	NOUN
ftr-380	1927	7	that	that	SCONJ
ftr-380	1927	8	the	the	DET
ftr-380	1927	9	majority	majority	NOUN
ftr-380	1927	10	opinion	opinion	NOUN
ftr-380	1927	11	improperly	improperly	ADV
ftr-380	1927	12	read	read	VERB
ftr-380	1927	13	knetsch	knetsch	VERB
ftr-380	1927	14	to	to	PART
ftr-380	1927	15	hold	hold	VERB
ftr-380	1927	16	as	as	ADP
ftr-380	1927	17	"	"	PUNCT
ftr-380	1927	18	a	a	DET
ftr-380	1927	19	general	general	ADJ
ftr-380	1927	20	principle	principle	NOUN
ftr-380	1927	21	of	of	ADP
ftr-380	1927	22	law	law	NOUN
ftr-380	1927	23	that	that	PRON
ftr-380	1927	24	future	future	ADJ
ftr-380	1927	25	profits	profit	NOUN
ftr-380	1927	26	are	be	AUX
ftr-380	1927	27	not	not	PART
ftr-380	1927	28	even	even	ADV
ftr-380	1927	29	relevant	relevant	ADJ
ftr-380	1927	30	to	to	ADP
ftr-380	1927	31	the	the	DET
ftr-380	1927	32	economic	economic	ADJ
ftr-380	1927	33	substance	substance	NOUN
ftr-380	1927	34	inquiry	inquiry	NOUN
ftr-380	1927	35	when	when	SCONJ
ftr-380	1927	36	the	the	DET
ftr-380	1927	37	taxpayer	taxpayer	NOUN
ftr-380	1927	38	's	's	PART
ftr-380	1927	39	projected	project	VERB
ftr-380	1927	40	future	future	ADJ
ftr-380	1927	41	investment	investment	NOUN
ftr-380	1927	42	in	in	ADP
ftr-380	1927	43	a	a	DET
ftr-380	1927	44	particular	particular	ADJ
ftr-380	1927	45	plan	plan	NOUN
ftr-380	1927	46	is	be	AUX
ftr-380	1927	47	greater	great	ADJ
ftr-380	1927	48	than	than	ADP
ftr-380	1927	49	its	its	PRON
ftr-380	1927	50	past	past	ADJ
ftr-380	1927	51	investment	investment	NOUN
ftr-380	1927	52	in	in	ADP
ftr-380	1927	53	the	the	DET
ftr-380	1927	54	plan	plan	NOUN
ftr-380	1927	55	,	,	PUNCT
ftr-380	1927	56	regardless	regardless	ADV
ftr-380	1927	57	whether	whether	SCONJ
ftr-380	1927	58	the	the	DET
ftr-380	1927	59	projected	project	VERB
ftr-380	1927	60	future	future	ADJ
ftr-380	1927	61	investment	investment	NOUN
ftr-380	1927	62	is	be	AUX
ftr-380	1927	63	feasible	feasible	ADJ
ftr-380	1927	64	and	and	CCONJ
ftr-380	1927	65	there	there	PRON
ftr-380	1927	66	is	be	VERB
ftr-380	1927	67	evidence	evidence	NOUN
ftr-380	1927	68	that	that	SCONJ
ftr-380	1927	69	it	it	PRON
ftr-380	1927	70	is	be	AUX
ftr-380	1927	71	likely	likely	ADJ
ftr-380	1927	72	to	to	PART
ftr-380	1927	73	occur	occur	VERB
ftr-380	1927	74	;	;	PUNCT
ftr-380	1927	75	"	"	PUNCT
ftr-380	1927	76	instead	instead	ADV
ftr-380	1927	77	,	,	PUNCT
ftr-380	1927	78	judge	judge	PROPN
ftr-380	1927	79	ryan	ryan	PROPN
ftr-380	1927	80	states	states	PROPN
ftr-380	1927	81	that	that	PRON
ftr-380	1927	82	knetsch	knetsch	PROPN
ftr-380	1927	83	indicated	indicate	VERB
ftr-380	1927	84	only	only	ADV
ftr-380	1927	85	that	that	SCONJ
ftr-380	1927	86	the	the	DET
ftr-380	1927	87	court	court	NOUN
ftr-380	1927	88	made	make	VERB
ftr-380	1927	89	a	a	DET
ftr-380	1927	90	credibility	credibility	NOUN
ftr-380	1927	91	assessment	assessment	NOUN
ftr-380	1927	92	and	and	CCONJ
ftr-380	1927	93	determined	determine	VERB
ftr-380	1927	94	that	that	SCONJ
ftr-380	1927	95	mr	mr	PROPN
ftr-380	1927	96	.	.	PROPN
ftr-380	1927	97	knetsch	knetsch	PROPN
ftr-380	1927	98	did	do	AUX
ftr-380	1927	99	not	not	PART
ftr-380	1927	100	intend	intend	VERB
ftr-380	1927	101	to	to	PART
ftr-380	1927	102	make	make	VERB
ftr-380	1927	103	the	the	DET
ftr-380	1927	104	$	$	SYM
ftr-380	1927	105	4	4	NUM
ftr-380	1927	106	million	million	NUM
ftr-380	1927	107	future	future	ADJ
ftr-380	1927	108	investment	investment	NOUN
ftr-380	1927	109	necessary	necessary	ADJ
ftr-380	1927	110	to	to	PART
ftr-380	1927	111	pay	pay	VERB
ftr-380	1927	112	off	off	ADP
ftr-380	1927	113	the	the	DET
ftr-380	1927	114	loan	loan	NOUN
ftr-380	1927	115	.	.	PUNCT
ftr-380	1928	1	judge	judge	PROPN
ftr-380	1928	2	ryan	ryan	PROPN
ftr-380	1928	3	would	would	AUX
ftr-380	1928	4	also	also	ADV
ftr-380	1928	5	have	have	AUX
ftr-380	1928	6	found	find	VERB
ftr-380	1928	7	that	that	SCONJ
ftr-380	1928	8	the	the	DET
ftr-380	1928	9	dow	dow	PROPN
ftr-380	1928	10	plans	plan	NOUN
ftr-380	1928	11	transferred	transfer	VERB
ftr-380	1928	12	mortality	mortality	NOUN
ftr-380	1928	13	risk	risk	NOUN
ftr-380	1928	14	to	to	ADP
ftr-380	1928	15	the	the	DET
ftr-380	1928	16	insurers	insurer	NOUN
ftr-380	1928	17	so	so	SCONJ
ftr-380	1928	18	mortality	mortality	NOUN
ftr-380	1928	19	gains	gain	NOUN
ftr-380	1928	20	were	be	AUX
ftr-380	1928	21	possible	possible	ADJ
ftr-380	1928	22	.	.	PUNCT
ftr-380	1929	1	2006	2006	NUM
ftr-380	1929	2	]	]	PUNCT
ftr-380	1929	3	florida	florida	PROPN
ftr-380	1929	4	tax	tax	PROPN
ftr-380	1929	5	review	review	PROPN
ftr-380	1929	6	b.	b.	PROPN
ftr-380	1929	7	identified	identify	VERB
ftr-380	1929	8	"	"	PUNCT
ftr-380	1929	9	tax	tax	NOUN
ftr-380	1929	10	avoidance	avoidance	NOUN
ftr-380	1929	11	transactions	transaction	NOUN
ftr-380	1929	12	.	.	PUNCT
ftr-380	1929	13	"	"	PUNCT
ftr-380	1930	1	1	1	X
ftr-380	1930	2	.	.	X
ftr-380	1930	3	silo	silo	NOUN
ftr-380	1930	4	transactions	transaction	NOUN
ftr-380	1930	5	.	.	PUNCT
ftr-380	1931	1	interestingly	interestingly	ADV
ftr-380	1931	2	enough	enough	ADV
ftr-380	1931	3	,	,	PUNCT
ftr-380	1931	4	sale	sale	NOUN
ftr-380	1931	5	-	-	PUNCT
ftr-380	1931	6	in	in	NOUN
ftr-380	1931	7	,	,	PUNCT
ftr-380	1931	8	lease	lease	NOUN
ftr-380	1931	9	-	-	PUNCT
ftr-380	1931	10	out	out	NOUN
ftr-380	1931	11	(	(	PUNCT
ftr-380	1931	12	silo	silo	NOUN
ftr-380	1931	13	)	)	PUNCT
ftr-380	1931	14	deals	deal	NOUN
ftr-380	1931	15	[	[	X
ftr-380	1931	16	under	under	ADP
ftr-380	1931	17	which	which	PRON
ftr-380	1931	18	a	a	DET
ftr-380	1931	19	tax	tax	NOUN
ftr-380	1931	20	-	-	PUNCT
ftr-380	1931	21	exempt	exempt	ADJ
ftr-380	1931	22	or	or	CCONJ
ftr-380	1931	23	foreign	foreign	ADJ
ftr-380	1931	24	entity	entity	NOUN
ftr-380	1931	25	sells	sell	VERB
ftr-380	1931	26	property	property	NOUN
ftr-380	1931	27	to	to	ADP
ftr-380	1931	28	the	the	DET
ftr-380	1931	29	taxpayer	taxpayer	NOUN
ftr-380	1931	30	and	and	CCONJ
ftr-380	1931	31	leases	lease	VERB
ftr-380	1931	32	it	it	PRON
ftr-380	1931	33	back	back	ADP
ftr-380	1931	34	,	,	PUNCT
ftr-380	1931	35	with	with	ADP
ftr-380	1931	36	the	the	DET
ftr-380	1931	37	lessee	lessee	NOUN
ftr-380	1931	38	depositing	deposit	VERB
ftr-380	1931	39	collateral	collateral	NOUN
ftr-380	1931	40	in	in	ADP
ftr-380	1931	41	defeasance	defeasance	NOUN
ftr-380	1931	42	of	of	ADP
ftr-380	1931	43	its	its	PRON
ftr-380	1931	44	obligation	obligation	NOUN
ftr-380	1931	45	]	]	PUNCT
ftr-380	1931	46	were	be	AUX
ftr-380	1931	47	not	not	PART
ftr-380	1931	48	made	make	VERB
ftr-380	1931	49	"	"	PUNCT
ftr-380	1931	50	listed	list	VERB
ftr-380	1931	51	transactions	transaction	NOUN
ftr-380	1931	52	,	,	PUNCT
ftr-380	1931	53	"	"	PUNCT
ftr-380	1931	54	although	although	SCONJ
ftr-380	1931	55	president	president	PROPN
ftr-380	1931	56	bush	bush	PROPN
ftr-380	1931	57	's	's	PART
ftr-380	1931	58	budget	budget	NOUN
ftr-380	1931	59	proposal	proposal	NOUN
ftr-380	1931	60	seeks	seek	VERB
ftr-380	1931	61	a	a	DET
ftr-380	1931	62	legislative	legislative	ADJ
ftr-380	1931	63	remedy	remedy	NOUN
ftr-380	1931	64	for	for	ADP
ftr-380	1931	65	this	this	DET
ftr-380	1931	66	widespread	widespread	ADJ
ftr-380	1931	67	perceived	perceive	VERB
ftr-380	1931	68	abuse	abuse	NOUN
ftr-380	1931	69	.	.	PUNCT
ftr-380	1932	1	see	see	VERB
ftr-380	1932	2	2004	2004	NUM
ftr-380	1932	3	tnt	tnt	PROPN
ftr-380	1932	4	19	19	NUM
ftr-380	1932	5	-	-	SYM
ftr-380	1932	6	3	3	NUM
ftr-380	1932	7	.	.	PUNCT
ftr-380	1932	8	a.	a.	NOUN
ftr-380	1932	9	silo	silo	NOUN
ftr-380	1932	10	transactions	transaction	NOUN
ftr-380	1932	11	were	be	AUX
ftr-380	1932	12	closed	close	VERB
ftr-380	1932	13	retroactive	retroactive	ADJ
ftr-380	1932	14	to	to	ADP
ftr-380	1932	15	3/12/04	3/12/04	NUM
ftr-380	1932	16	.	.	PUNCT
ftr-380	1933	1	section	section	NOUN
ftr-380	1933	2	848	848	NUM
ftr-380	1933	3	of	of	ADP
ftr-380	1933	4	the	the	DET
ftr-380	1933	5	jobs	job	NOUN
ftr-380	1933	6	act	act	NOUN
ftr-380	1933	7	of	of	ADP
ftr-380	1933	8	2004	2004	NUM
ftr-380	1933	9	adds	add	VERB
ftr-380	1933	10	new	new	ADJ
ftr-380	1933	11	§	§	PROPN
ftr-380	1933	12	470	470	NUM
ftr-380	1933	13	to	to	ADP
ftr-380	1933	14	disallow	disallow	VERB
ftr-380	1933	15	losses	loss	NOUN
ftr-380	1933	16	on	on	ADP
ftr-380	1933	17	leases	lease	NOUN
ftr-380	1933	18	of	of	ADP
ftr-380	1933	19	property	property	NOUN
ftr-380	1933	20	for	for	ADP
ftr-380	1933	21	tax	tax	NOUN
ftr-380	1933	22	-	-	PUNCT
ftr-380	1933	23	exempt	exempt	ADJ
ftr-380	1933	24	use	use	NOUN
ftr-380	1933	25	that	that	PRON
ftr-380	1933	26	were	be	AUX
ftr-380	1933	27	entered	enter	VERB
ftr-380	1933	28	into	into	ADP
ftr-380	1933	29	after	after	ADP
ftr-380	1933	30	3/12/04	3/12/04	NUM
ftr-380	1933	31	.	.	PUNCT
ftr-380	1934	1	the	the	DET
ftr-380	1934	2	disallowed	disallow	VERB
ftr-380	1934	3	losses	loss	NOUN
ftr-380	1934	4	would	would	AUX
ftr-380	1934	5	be	be	AUX
ftr-380	1934	6	carried	carry	VERB
ftr-380	1934	7	over	over	ADP
ftr-380	1934	8	to	to	ADP
ftr-380	1934	9	the	the	DET
ftr-380	1934	10	following	following	ADJ
ftr-380	1934	11	year	year	NOUN
ftr-380	1934	12	much	much	ADV
ftr-380	1934	13	as	as	SCONJ
ftr-380	1934	14	disallowed	disallow	VERB
ftr-380	1934	15	passive	passive	ADJ
ftr-380	1934	16	activity	activity	NOUN
ftr-380	1934	17	losses	loss	NOUN
ftr-380	1934	18	are	be	AUX
ftr-380	1934	19	carried	carry	VERB
ftr-380	1934	20	over	over	ADP
ftr-380	1934	21	.	.	PUNCT
ftr-380	1935	1	there	there	PRON
ftr-380	1935	2	is	be	VERB
ftr-380	1935	3	a	a	DET
ftr-380	1935	4	safe	safe	ADJ
ftr-380	1935	5	harbor	harbor	NOUN
ftr-380	1935	6	provision	provision	NOUN
ftr-380	1935	7	contained	contain	VERB
ftr-380	1935	8	in	in	ADP
ftr-380	1935	9	§	§	PROPN
ftr-380	1935	10	470(d	470(d	PROPN
ftr-380	1935	11	)	)	PUNCT
ftr-380	1935	12	.	.	PUNCT
ftr-380	1936	1	b.	b.	PROPN
ftr-380	1936	2	silos	silo	NOUN
ftr-380	1936	3	are	be	AUX
ftr-380	1936	4	now	now	ADV
ftr-380	1936	5	listed	list	VERB
ftr-380	1936	6	transactions	transaction	NOUN
ftr-380	1936	7	even	even	ADV
ftr-380	1936	8	though	though	SCONJ
ftr-380	1936	9	the	the	DET
ftr-380	1936	10	door	door	NOUN
ftr-380	1936	11	was	be	AUX
ftr-380	1936	12	closed	close	VERB
ftr-380	1936	13	after	after	ADP
ftr-380	1936	14	3/12/04	3/12/04	PROPN
ftr-380	1936	15	.	.	PUNCT
ftr-380	1937	1	notice	notice	VERB
ftr-380	1937	2	2005	2005	NUM
ftr-380	1937	3	-	-	SYM
ftr-380	1937	4	13	13	NUM
ftr-380	1937	5	,	,	PUNCT
ftr-380	1937	6	2005	2005	NUM
ftr-380	1937	7	-	-	SYM
ftr-380	1937	8	9	9	NUM
ftr-380	1937	9	i.r.b	i.r.b	NOUN
ftr-380	1937	10	.	.	PUNCT
ftr-380	1938	1	630	630	NUM
ftr-380	1938	2	(	(	PUNCT
ftr-380	1938	3	2/11/05	2/11/05	NUM
ftr-380	1938	4	)	)	PUNCT
ftr-380	1938	5	.	.	PUNCT
ftr-380	1939	1	this	this	DET
ftr-380	1939	2	notice	notice	NOUN
ftr-380	1939	3	distinguishes	distinguish	VERB
ftr-380	1939	4	the	the	DET
ftr-380	1939	5	silo	silo	NOUN
ftr-380	1939	6	transaction	transaction	NOUN
ftr-380	1939	7	from	from	ADP
ftr-380	1939	8	the	the	DET
ftr-380	1939	9	one	one	NUM
ftr-380	1939	10	in	in	ADP
ftr-380	1939	11	franklyon	franklyon	PROPN
ftr-380	1939	12	co.	co.	PROPN
ftr-380	1940	1	v.	v.	ADP
ftr-380	1940	2	unitedstates	unitedstates	PROPN
ftr-380	1940	3	,	,	PUNCT
ftr-380	1940	4	435	435	NUM
ftr-380	1940	5	u.s	u.s	PROPN
ftr-380	1940	6	.	.	PROPN
ftr-380	1940	7	561	561	NUM
ftr-380	1940	8	(	(	PUNCT
ftr-380	1940	9	1978	1978	NUM
ftr-380	1940	10	)	)	PUNCT
ftr-380	1940	11	.	.	PUNCT
ftr-380	1941	1	c.	c.	NOUN
ftr-380	1941	2	relief	relief	NOUN
ftr-380	1941	3	for	for	ADP
ftr-380	1941	4	partnerships	partnership	NOUN
ftr-380	1941	5	and	and	CCONJ
ftr-380	1941	6	pass	pass	VERB
ftr-380	1941	7	-	-	PUNCT
ftr-380	1941	8	thru	thru	NOUN
ftr-380	1941	9	entities	entity	NOUN
ftr-380	1941	10	who	who	PRON
ftr-380	1941	11	looked	look	VERB
ftr-380	1941	12	like	like	SCONJ
ftr-380	1941	13	they	they	PRON
ftr-380	1941	14	fed	feed	VERB
ftr-380	1941	15	from	from	ADP
ftr-380	1941	16	"	"	PUNCT
ftr-380	1941	17	silos	silo	NOUN
ftr-380	1941	18	"	"	PUNCT
ftr-380	1941	19	in	in	ADP
ftr-380	1941	20	2004	2004	NUM
ftr-380	1941	21	but	but	CCONJ
ftr-380	1941	22	really	really	ADV
ftr-380	1941	23	did	do	VERB
ftr-380	1941	24	n't	not	PART
ftr-380	1941	25	.	.	PUNCT
ftr-380	1942	1	notice	notice	VERB
ftr-380	1942	2	2005	2005	NUM
ftr-380	1942	3	-	-	SYM
ftr-380	1942	4	29	29	NUM
ftr-380	1942	5	,	,	PUNCT
ftr-380	1942	6	2005	2005	NUM
ftr-380	1942	7	-	-	SYM
ftr-380	1942	8	13	13	NUM
ftr-380	1942	9	i.r.b	i.r.b	NOUN
ftr-380	1942	10	.	.	PUNCT
ftr-380	1943	1	796	796	NUM
ftr-380	1943	2	(	(	PUNCT
ftr-380	1943	3	3/10/05	3/10/05	NUM
ftr-380	1943	4	)	)	PUNCT
ftr-380	1943	5	.	.	PUNCT
ftr-380	1944	1	the	the	DET
ftr-380	1944	2	service	service	NOUN
ftr-380	1944	3	will	will	AUX
ftr-380	1944	4	not	not	PART
ftr-380	1944	5	apply	apply	VERB
ftr-380	1944	6	§	§	PROPN
ftr-380	1944	7	470	470	NUM
ftr-380	1944	8	to	to	ADP
ftr-380	1944	9	partnerships	partnership	NOUN
ftr-380	1944	10	and	and	CCONJ
ftr-380	1944	11	pass	pass	VERB
ftr-380	1944	12	-	-	PUNCT
ftr-380	1944	13	thru	thru	NOUN
ftr-380	1944	14	entities	entity	NOUN
ftr-380	1944	15	described	describe	VERB
ftr-380	1944	16	in	in	ADP
ftr-380	1944	17	§	§	PROPN
ftr-380	1944	18	168(h)(6)(e	168(h)(6)(e	PROPN
ftr-380	1944	19	)	)	PUNCT
ftr-380	1944	20	for	for	ADP
ftr-380	1944	21	taxable	taxable	ADJ
ftr-380	1944	22	years	year	NOUN
ftr-380	1944	23	that	that	PRON
ftr-380	1944	24	begin	begin	VERB
ftr-380	1944	25	before	before	ADP
ftr-380	1944	26	1/1/05	1/1/05	NUM
ftr-380	1944	27	in	in	ADP
ftr-380	1944	28	order	order	NOUN
ftr-380	1944	29	to	to	PART
ftr-380	1944	30	disallow	disallow	VERB
ftr-380	1944	31	losses	loss	NOUN
ftr-380	1944	32	associated	associate	VERB
ftr-380	1944	33	with	with	ADP
ftr-380	1944	34	property	property	NOUN
ftr-380	1944	35	that	that	PRON
ftr-380	1944	36	is	be	AUX
ftr-380	1944	37	treated	treat	VERB
ftr-380	1944	38	as	as	ADP
ftr-380	1944	39	tax	tax	NOUN
ftr-380	1944	40	-	-	PUNCT
ftr-380	1944	41	exempt	exempt	ADJ
ftr-380	1944	42	use	use	NOUN
ftr-380	1944	43	property	property	NOUN
ftr-380	1944	44	solely	solely	ADV
ftr-380	1944	45	as	as	ADP
ftr-380	1944	46	a	a	DET
ftr-380	1944	47	result	result	NOUN
ftr-380	1944	48	of	of	ADP
ftr-380	1944	49	the	the	DET
ftr-380	1944	50	application	application	NOUN
ftr-380	1944	51	of	of	ADP
ftr-380	1944	52	§	§	PROPN
ftr-380	1944	53	168(h)(6	168(h)(6	NUM
ftr-380	1944	54	)	)	PUNCT
ftr-380	1944	55	(	(	PUNCT
ftr-380	1944	56	describing	describe	VERB
ftr-380	1944	57	property	property	NOUN
ftr-380	1944	58	owned	own	VERB
ftr-380	1944	59	by	by	ADP
ftr-380	1944	60	a	a	DET
ftr-380	1944	61	partnership	partnership	NOUN
ftr-380	1944	62	that	that	PRON
ftr-380	1944	63	has	have	VERB
ftr-380	1944	64	both	both	DET
ftr-380	1944	65	tax	tax	NOUN
ftr-380	1944	66	-	-	PUNCT
ftr-380	1944	67	exempt	exempt	ADJ
ftr-380	1944	68	and	and	CCONJ
ftr-380	1944	69	non	non	ADJ
ftr-380	1944	70	-	-	ADJ
ftr-380	1944	71	tax	tax	NOUN
ftr-380	1944	72	-	-	PUNCT
ftr-380	1944	73	exempt	exempt	ADJ
ftr-380	1944	74	partners	partner	NOUN
ftr-380	1944	75	)	)	PUNCT
ftr-380	1944	76	.	.	PUNCT
ftr-380	1945	1	2	2	X
ftr-380	1945	2	.	.	X
ftr-380	1945	3	transactions	transaction	NOUN
ftr-380	1945	4	involving	involve	VERB
ftr-380	1945	5	significant	significant	ADJ
ftr-380	1945	6	book	book	NOUN
ftr-380	1945	7	-	-	PUNCT
ftr-380	1945	8	tax	tax	NOUN
ftr-380	1945	9	differences	difference	NOUN
ftr-380	1945	10	are	be	AUX
ftr-380	1945	11	removed	remove	VERB
ftr-380	1945	12	from	from	ADP
ftr-380	1945	13	the	the	DET
ftr-380	1945	14	list	list	NOUN
ftr-380	1945	15	of	of	ADP
ftr-380	1945	16	reportable	reportable	ADJ
ftr-380	1945	17	transactions	transaction	NOUN
ftr-380	1945	18	because	because	SCONJ
ftr-380	1945	19	they	they	PRON
ftr-380	1945	20	are	be	AUX
ftr-380	1945	21	covered	cover	VERB
ftr-380	1945	22	by	by	ADP
ftr-380	1945	23	schedule	schedule	NOUN
ftr-380	1945	24	m-3	m-3	PROPN
ftr-380	1945	25	.	.	PUNCT
ftr-380	1946	1	notice	notice	VERB
ftr-380	1946	2	2006	2006	NUM
ftr-380	1946	3	-	-	SYM
ftr-380	1946	4	6	6	NUM
ftr-380	1946	5	,	,	PUNCT
ftr-380	1946	6	2006	2006	NUM
ftr-380	1946	7	-	-	SYM
ftr-380	1946	8	5	5	NUM
ftr-380	1946	9	i.r.b	i.r.b	NOUN
ftr-380	1946	10	.	.	PUNCT
ftr-380	1946	11	385	385	NUM
ftr-380	1946	12	(	(	PUNCT
ftr-380	1946	13	1/6/06	1/6/06	NUM
ftr-380	1946	14	)	)	PUNCT
ftr-380	1946	15	.	.	PUNCT
ftr-380	1947	1	transactions	transaction	NOUN
ftr-380	1947	2	involving	involve	VERB
ftr-380	1947	3	significant	significant	ADJ
ftr-380	1947	4	book	book	NOUN
ftr-380	1947	5	-	-	PUNCT
ftr-380	1947	6	tax	tax	NOUN
ftr-380	1947	7	differences	difference	NOUN
ftr-380	1947	8	are	be	AUX
ftr-380	1947	9	removed	remove	VERB
ftr-380	1947	10	from	from	ADP
ftr-380	1947	11	the	the	DET
ftr-380	1947	12	list	list	NOUN
ftr-380	1947	13	of	of	ADP
ftr-380	1947	14	reportable	reportable	ADJ
ftr-380	1947	15	transactions	transaction	NOUN
ftr-380	1947	16	.	.	PUNCT
ftr-380	1948	1	3	3	X
ftr-380	1948	2	.	.	NOUN
ftr-380	1948	3	accrual	accrual	ADJ
ftr-380	1948	4	over	over	ADP
ftr-380	1948	5	the	the	DET
ftr-380	1948	6	term	term	NOUN
ftr-380	1948	7	of	of	ADP
ftr-380	1948	8	the	the	DET
ftr-380	1948	9	notional	notional	ADJ
ftr-380	1948	10	principal	principal	ADJ
ftr-380	1948	11	contract	contract	NOUN
ftr-380	1948	12	of	of	ADP
ftr-380	1948	13	the	the	DET
ftr-380	1948	14	noncontingent	noncontingent	NOUN
ftr-380	1948	15	component	component	NOUN
ftr-380	1948	16	of	of	ADP
ftr-380	1948	17	the	the	DET
ftr-380	1948	18	nonperiodic	nonperiodic	ADJ
ftr-380	1948	19	payment	payment	NOUN
ftr-380	1948	20	to	to	PART
ftr-380	1948	21	be	be	AUX
ftr-380	1948	22	received	receive	VERB
ftr-380	1948	23	at	at	ADP
ftr-380	1948	24	the	the	DET
ftr-380	1948	25	end	end	NOUN
ftr-380	1948	26	of	of	ADP
ftr-380	1948	27	the	the	DET
ftr-380	1948	28	term	term	NOUN
ftr-380	1948	29	is	be	AUX
ftr-380	1948	30	required	require	VERB
ftr-380	1948	31	.	.	PUNCT
ftr-380	1949	1	rev	rev	PROPN
ftr-380	1949	2	.	.	PROPN
ftr-380	1950	1	rul	rul	PROPN
ftr-380	1950	2	.	.	PUNCT
ftr-380	1950	3	2002	2002	NUM
ftr-380	1950	4	-	-	SYM
ftr-380	1950	5	30	30	NUM
ftr-380	1950	6	,	,	PUNCT
ftr-380	1950	7	2002	2002	NUM
ftr-380	1950	8	-	-	SYM
ftr-380	1950	9	21	21	NUM
ftr-380	1950	10	i.r.b	i.r.b	NOUN
ftr-380	1950	11	.	.	PUNCT
ftr-380	1951	1	971	971	NUM
ftr-380	1951	2	(	(	PUNCT
ftr-380	1951	3	5/6/02	5/6/02	NUM
ftr-380	1951	4	)	)	PUNCT
ftr-380	1951	5	.	.	PUNCT
ftr-380	1952	1	when	when	SCONJ
ftr-380	1952	2	a	a	DET
ftr-380	1952	3	notional	notional	ADJ
ftr-380	1952	4	principal	principal	ADJ
ftr-380	1952	5	contract	contract	NOUN
ftr-380	1952	6	provides	provide	VERB
ftr-380	1952	7	for	for	ADP
ftr-380	1952	8	payment	payment	NOUN
ftr-380	1952	9	comprised	comprise	VERB
ftr-380	1952	10	of	of	ADP
ftr-380	1952	11	noncontingent	noncontingent	NOUN
ftr-380	1952	12	and	and	CCONJ
ftr-380	1952	13	contingent	contingent	ADJ
ftr-380	1952	14	components	component	NOUN
ftr-380	1952	15	,	,	PUNCT
ftr-380	1952	16	the	the	DET
ftr-380	1952	17	appropriate	appropriate	ADJ
ftr-380	1952	18	method	method	NOUN
ftr-380	1952	19	for	for	ADP
ftr-380	1952	20	the	the	DET
ftr-380	1952	21	inclusion	inclusion	NOUN
ftr-380	1952	22	in	in	ADP
ftr-380	1952	23	income	income	NOUN
ftr-380	1952	24	or	or	CCONJ
ftr-380	1952	25	deduction	deduction	NOUN
ftr-380	1952	26	of	of	ADP
ftr-380	1952	27	the	the	DET
ftr-380	1952	28	noncontingent	noncontingent	NOUN
ftr-380	1952	29	component	component	NOUN
ftr-380	1952	30	of	of	ADP
ftr-380	1952	31	the	the	DET
ftr-380	1952	32	nonperiodic	nonperiodic	ADJ
ftr-380	1952	33	payment	payment	NOUN
ftr-380	1952	34	is	be	AUX
ftr-380	1952	35	over	over	ADP
ftr-380	1952	36	the	the	DET
ftr-380	1952	37	term	term	NOUN
ftr-380	1952	38	of	of	ADP
ftr-380	1952	39	the	the	DET
ftr-380	1952	40	npc	npc	NOUN
ftr-380	1952	41	.	.	PUNCT
ftr-380	1953	1	interest	interest	NOUN
ftr-380	1953	2	must	must	AUX
ftr-380	1953	3	also	also	ADV
ftr-380	1953	4	be	be	AUX
ftr-380	1953	5	accounted	account	VERB
ftr-380	1953	6	for	for	ADP
ftr-380	1953	7	in	in	ADP
ftr-380	1953	8	a	a	DET
ftr-380	1953	9	manner	manner	NOUN
ftr-380	1953	10	consistent	consistent	ADJ
ftr-380	1953	11	with	with	ADP
ftr-380	1953	12	reg	reg	NOUN
ftr-380	1953	13	.	.	PUNCT
ftr-380	1954	1	§	§	PROPN
ftr-380	1954	2	§	§	PROPN
ftr-380	1954	3	1.446	1.446	NUM
ftr-380	1954	4	-	-	SYM
ftr-380	1954	5	3(f)(2	3(f)(2	NUM
ftr-380	1954	6	)	)	PUNCT
ftr-380	1954	7	(	(	PUNCT
ftr-380	1954	8	ii	ii	NOUN
ftr-380	1954	9	)	)	PUNCT
ftr-380	1954	10	or	or	CCONJ
ftr-380	1954	11	(	(	PUNCT
ftr-380	1954	12	iii	iii	NOUN
ftr-380	1954	13	)	)	PUNCT
ftr-380	1954	14	,	,	PUNCT
ftr-380	1954	15	and	and	CCONJ
ftr-380	1954	16	1.446	1.446	NUM
ftr-380	1954	17	-	-	SYM
ftr-380	1954	18	3(g)(4	3(g)(4	NUM
ftr-380	1954	19	)	)	PUNCT
ftr-380	1954	20	.	.	PUNCT
ftr-380	1955	1	[	[	X
ftr-380	1955	2	vol	vol	NOUN
ftr-380	1955	3	8	8	NUM
ftr-380	1955	4	:	:	PUNCT
ftr-380	1955	5	si	si	PROPN
ftr-380	1955	6	recent	recent	ADJ
ftr-380	1955	7	developments	development	NOUN
ftr-380	1955	8	in	in	ADP
ftr-380	1955	9	federal	federal	ADJ
ftr-380	1955	10	income	income	NOUN
ftr-380	1955	11	taxation	taxation	NOUN
ftr-380	1955	12	0	0	NUM
ftr-380	1955	13	taxpayer	taxpayer	NOUN
ftr-380	1955	14	agrees	agree	VERB
ftr-380	1955	15	to	to	PART
ftr-380	1955	16	make	make	VERB
ftr-380	1955	17	quarterly	quarterly	ADJ
ftr-380	1955	18	payments	payment	NOUN
ftr-380	1955	19	to	to	ADP
ftr-380	1955	20	counterparty	counterparty	NOUN
ftr-380	1955	21	based	base	VERB
ftr-380	1955	22	on	on	ADP
ftr-380	1955	23	the	the	DET
ftr-380	1955	24	three	three	NUM
ftr-380	1955	25	-	-	PUNCT
ftr-380	1955	26	month	month	NOUN
ftr-380	1955	27	libor	libor	NOUN
ftr-380	1955	28	multiplied	multiply	VERB
ftr-380	1955	29	by	by	ADP
ftr-380	1955	30	a	a	DET
ftr-380	1955	31	notional	notional	ADJ
ftr-380	1955	32	principal	principal	ADJ
ftr-380	1955	33	amount	amount	NOUN
ftr-380	1955	34	of	of	ADP
ftr-380	1955	35	$	$	SYM
ftr-380	1955	36	100,000,000	100,000,000	NUM
ftr-380	1955	37	.	.	PUNCT
ftr-380	1956	1	in	in	ADP
ftr-380	1956	2	return	return	NOUN
ftr-380	1956	3	,	,	PUNCT
ftr-380	1956	4	at	at	ADP
ftr-380	1956	5	the	the	DET
ftr-380	1956	6	end	end	NOUN
ftr-380	1956	7	of	of	ADP
ftr-380	1956	8	eighteen	eighteen	NUM
ftr-380	1956	9	months	month	NOUN
ftr-380	1956	10	,	,	PUNCT
ftr-380	1956	11	the	the	DET
ftr-380	1956	12	counterparty	counterparty	NOUN
ftr-380	1956	13	will	will	AUX
ftr-380	1956	14	pay	pay	VERB
ftr-380	1956	15	taxpayer	taxpayer	NOUN
ftr-380	1956	16	6	6	NUM
ftr-380	1956	17	percent	percent	NOUN
ftr-380	1956	18	per	per	ADP
ftr-380	1956	19	year	year	NOUN
ftr-380	1956	20	multiplied	multiply	VERB
ftr-380	1956	21	by	by	ADP
ftr-380	1956	22	a	a	DET
ftr-380	1956	23	notional	notional	ADJ
ftr-380	1956	24	principal	principal	ADJ
ftr-380	1956	25	amount	amount	NOUN
ftr-380	1956	26	of	of	ADP
ftr-380	1956	27	$	$	SYM
ftr-380	1956	28	92,000,000	92,000,000	NUM
ftr-380	1956	29	[	[	X
ftr-380	1956	30	or	or	CCONJ
ftr-380	1956	31	,	,	PUNCT
ftr-380	1956	32	$	$	SYM
ftr-380	1956	33	8,280,000	8,280,000	NUM
ftr-380	1956	34	]	]	PUNCT
ftr-380	1956	35	,	,	PUNCT
ftr-380	1956	36	and	and	CCONJ
ftr-380	1956	37	,	,	PUNCT
ftr-380	1956	38	in	in	ADP
ftr-380	1956	39	addition	addition	NOUN
ftr-380	1956	40	,	,	PUNCT
ftr-380	1956	41	the	the	DET
ftr-380	1956	42	counterparty	counterparty	NOUN
ftr-380	1956	43	will	will	AUX
ftr-380	1956	44	either	either	CCONJ
ftr-380	1956	45	pay	pay	VERB
ftr-380	1956	46	taxpayer	taxpayer	NOUN
ftr-380	1956	47	$	$	SYM
ftr-380	1956	48	8	8	NUM
ftr-380	1956	49	million	million	NUM
ftr-380	1956	50	times	time	NOUN
ftr-380	1956	51	the	the	DET
ftr-380	1956	52	percentage	percentage	NOUN
ftr-380	1956	53	increase	increase	NOUN
ftr-380	1956	54	in	in	ADP
ftr-380	1956	55	the	the	DET
ftr-380	1956	56	stock	stock	NOUN
ftr-380	1956	57	index	index	NOUN
ftr-380	1956	58	,	,	PUNCT
ftr-380	1956	59	or	or	CCONJ
ftr-380	1956	60	taxpayer	taxpayer	NOUN
ftr-380	1956	61	will	will	AUX
ftr-380	1956	62	pay	pay	VERB
ftr-380	1956	63	the	the	DET
ftr-380	1956	64	counterparty	counterparty	NOUN
ftr-380	1956	65	$	$	SYM
ftr-380	1956	66	8	8	NUM
ftr-380	1956	67	million	million	NUM
ftr-380	1956	68	times	time	NOUN
ftr-380	1956	69	the	the	DET
ftr-380	1956	70	percentage	percentage	NOUN
ftr-380	1956	71	decrease	decrease	NOUN
ftr-380	1956	72	in	in	ADP
ftr-380	1956	73	the	the	DET
ftr-380	1956	74	stock	stock	NOUN
ftr-380	1956	75	index	index	NOUN
ftr-380	1956	76	.	.	PUNCT
ftr-380	1957	1	the	the	DET
ftr-380	1957	2	ruling	ruling	NOUN
ftr-380	1957	3	holds	hold	VERB
ftr-380	1957	4	that	that	SCONJ
ftr-380	1957	5	,	,	PUNCT
ftr-380	1957	6	to	to	PART
ftr-380	1957	7	offset	offset	VERB
ftr-380	1957	8	the	the	DET
ftr-380	1957	9	taxpayer	taxpayer	NOUN
ftr-380	1957	10	's	's	PART
ftr-380	1957	11	deductible	deductible	ADJ
ftr-380	1957	12	quarterly	quarterly	ADJ
ftr-380	1957	13	payments	payment	NOUN
ftr-380	1957	14	,	,	PUNCT
ftr-380	1957	15	the	the	DET
ftr-380	1957	16	taxpayer	taxpayer	NOUN
ftr-380	1957	17	must	must	AUX
ftr-380	1957	18	ratably	ratably	ADV
ftr-380	1957	19	accrue	accrue	VERB
ftr-380	1957	20	over	over	ADP
ftr-380	1957	21	the	the	DET
ftr-380	1957	22	eighteen	eighteen	NUM
ftr-380	1957	23	-	-	PUNCT
ftr-380	1957	24	month	month	NOUN
ftr-380	1957	25	term	term	NOUN
ftr-380	1957	26	the	the	DET
ftr-380	1957	27	$	$	SYM
ftr-380	1957	28	8,280,000	8,280,000	NUM
ftr-380	1957	29	that	that	DET
ftr-380	1957	30	taxpayer	taxpayer	NOUN
ftr-380	1957	31	will	will	AUX
ftr-380	1957	32	receive	receive	VERB
ftr-380	1957	33	from	from	ADP
ftr-380	1957	34	the	the	DET
ftr-380	1957	35	counterparty	counterparty	NOUN
ftr-380	1957	36	at	at	ADP
ftr-380	1957	37	the	the	DET
ftr-380	1957	38	end	end	NOUN
ftr-380	1957	39	of	of	ADP
ftr-380	1957	40	the	the	DET
ftr-380	1957	41	term	term	NOUN
ftr-380	1957	42	.	.	PUNCT
ftr-380	1958	1	a.	a.	NOUN
ftr-380	1959	1	an	an	DET
ftr-380	1959	2	arrangement	arrangement	NOUN
ftr-380	1959	3	similar	similar	ADJ
ftr-380	1959	4	to	to	ADP
ftr-380	1959	5	that	that	PRON
ftr-380	1959	6	of	of	ADP
ftr-380	1959	7	rev	rev	PROPN
ftr-380	1959	8	.	.	PROPN
ftr-380	1959	9	rul	rul	PROPN
ftr-380	1959	10	.	.	PUNCT
ftr-380	1959	11	2002	2002	NUM
ftr-380	1959	12	-	-	SYM
ftr-380	1959	13	30	30	NUM
ftr-380	1959	14	is	be	AUX
ftr-380	1959	15	identified	identify	VERB
ftr-380	1959	16	as	as	ADP
ftr-380	1959	17	a	a	DET
ftr-380	1959	18	listed	list	VERB
ftr-380	1959	19	tax	tax	NOUN
ftr-380	1959	20	shelter	shelter	NOUN
ftr-380	1959	21	.	.	PUNCT
ftr-380	1960	1	notice	notice	VERB
ftr-380	1960	2	2002	2002	NUM
ftr-380	1960	3	-	-	SYM
ftr-380	1960	4	35	35	NUM
ftr-380	1960	5	,	,	PUNCT
ftr-380	1960	6	2002	2002	NUM
ftr-380	1960	7	-	-	SYM
ftr-380	1960	8	21	21	NUM
ftr-380	1960	9	i.r.b	i.r.b	NOUN
ftr-380	1960	10	.	.	PUNCT
ftr-380	1961	1	992	992	NUM
ftr-380	1961	2	(	(	PUNCT
ftr-380	1961	3	5/6/02	5/6/02	NUM
ftr-380	1961	4	)	)	PUNCT
ftr-380	1961	5	.	.	PUNCT
ftr-380	1962	1	the	the	DET
ftr-380	1962	2	transaction	transaction	NOUN
ftr-380	1962	3	in	in	ADP
ftr-380	1962	4	this	this	DET
ftr-380	1962	5	notice	notice	NOUN
ftr-380	1962	6	involves	involve	VERB
ftr-380	1962	7	the	the	DET
ftr-380	1962	8	use	use	NOUN
ftr-380	1962	9	of	of	ADP
ftr-380	1962	10	a	a	DET
ftr-380	1962	11	notional	notional	ADJ
ftr-380	1962	12	principal	principal	ADJ
ftr-380	1962	13	contract	contract	NOUN
ftr-380	1962	14	to	to	PART
ftr-380	1962	15	claim	claim	VERB
ftr-380	1962	16	current	current	ADJ
ftr-380	1962	17	deductions	deduction	NOUN
ftr-380	1962	18	for	for	ADP
ftr-380	1962	19	periodic	periodic	ADJ
ftr-380	1962	20	payments	payment	NOUN
ftr-380	1962	21	made	make	VERB
ftr-380	1962	22	by	by	ADP
ftr-380	1962	23	a	a	DET
ftr-380	1962	24	taxpayer	taxpayer	NOUN
ftr-380	1962	25	,	,	PUNCT
ftr-380	1962	26	while	while	SCONJ
ftr-380	1962	27	disregarding	disregard	VERB
ftr-380	1962	28	the	the	DET
ftr-380	1962	29	accrual	accrual	ADJ
ftr-380	1962	30	of	of	ADP
ftr-380	1962	31	a	a	DET
ftr-380	1962	32	right	right	NOUN
ftr-380	1962	33	to	to	PART
ftr-380	1962	34	receive	receive	VERB
ftr-380	1962	35	offsetting	offset	VERB
ftr-380	1962	36	payments	payment	NOUN
ftr-380	1962	37	in	in	ADP
ftr-380	1962	38	the	the	DET
ftr-380	1962	39	future	future	NOUN
ftr-380	1962	40	.	.	PUNCT
ftr-380	1963	1	under	under	ADP
ftr-380	1963	2	the	the	DET
ftr-380	1963	3	npc	npc	NOUN
ftr-380	1963	4	,	,	PUNCT
ftr-380	1963	5	taxpayer	taxpayer	NOUN
ftr-380	1963	6	is	be	AUX
ftr-380	1963	7	required	require	VERB
ftr-380	1963	8	to	to	PART
ftr-380	1963	9	make	make	VERB
ftr-380	1963	10	periodic	periodic	ADJ
ftr-380	1963	11	payments	payment	NOUN
ftr-380	1963	12	to	to	ADP
ftr-380	1963	13	a	a	DET
ftr-380	1963	14	counterparty	counterparty	NOUN
ftr-380	1963	15	at	at	ADP
ftr-380	1963	16	regular	regular	ADJ
ftr-380	1963	17	intervals	interval	NOUN
ftr-380	1963	18	of	of	ADP
ftr-380	1963	19	one	one	NUM
ftr-380	1963	20	year	year	NOUN
ftr-380	1963	21	or	or	CCONJ
ftr-380	1963	22	less	less	ADV
ftr-380	1963	23	based	base	VERB
ftr-380	1963	24	on	on	ADP
ftr-380	1963	25	a	a	DET
ftr-380	1963	26	fixed	fix	VERB
ftr-380	1963	27	or	or	CCONJ
ftr-380	1963	28	floating	float	VERB
ftr-380	1963	29	rate	rate	NOUN
ftr-380	1963	30	index	index	NOUN
ftr-380	1963	31	.	.	PUNCT
ftr-380	1964	1	in	in	ADP
ftr-380	1964	2	return	return	NOUN
ftr-380	1964	3	,	,	PUNCT
ftr-380	1964	4	the	the	DET
ftr-380	1964	5	counterparty	counterparty	NOUN
ftr-380	1964	6	is	be	AUX
ftr-380	1964	7	required	require	VERB
ftr-380	1964	8	to	to	PART
ftr-380	1964	9	make	make	VERB
ftr-380	1964	10	a	a	DET
ftr-380	1964	11	single	single	ADJ
ftr-380	1964	12	payment	payment	NOUN
ftr-380	1964	13	at	at	ADP
ftr-380	1964	14	the	the	DET
ftr-380	1964	15	end	end	NOUN
ftr-380	1964	16	of	of	ADP
ftr-380	1964	17	the	the	DET
ftr-380	1964	18	term	term	NOUN
ftr-380	1964	19	of	of	ADP
ftr-380	1964	20	the	the	DET
ftr-380	1964	21	npc	npc	NOUN
ftr-380	1964	22	that	that	PRON
ftr-380	1964	23	consists	consist	VERB
ftr-380	1964	24	of	of	ADP
ftr-380	1964	25	a	a	DET
ftr-380	1964	26	noncontingent	noncontingent	NOUN
ftr-380	1964	27	component	component	NOUN
ftr-380	1964	28	and	and	CCONJ
ftr-380	1964	29	a	a	DET
ftr-380	1964	30	contingent	contingent	ADJ
ftr-380	1964	31	component	component	NOUN
ftr-380	1964	32	.	.	PUNCT
ftr-380	1965	1	the	the	DET
ftr-380	1965	2	noncontingent	noncontingent	NOUN
ftr-380	1965	3	component	component	NOUN
ftr-380	1965	4	,	,	PUNCT
ftr-380	1965	5	which	which	PRON
ftr-380	1965	6	is	be	AUX
ftr-380	1965	7	relatively	relatively	ADV
ftr-380	1965	8	large	large	ADJ
ftr-380	1965	9	in	in	ADP
ftr-380	1965	10	comparison	comparison	NOUN
ftr-380	1965	11	to	to	ADP
ftr-380	1965	12	the	the	DET
ftr-380	1965	13	contingent	contingent	NOUN
ftr-380	1965	14	component	component	NOUN
ftr-380	1965	15	,	,	PUNCT
ftr-380	1965	16	may	may	AUX
ftr-380	1965	17	be	be	AUX
ftr-380	1965	18	based	base	VERB
ftr-380	1965	19	upon	upon	SCONJ
ftr-380	1965	20	a	a	DET
ftr-380	1965	21	fixed	fix	VERB
ftr-380	1965	22	or	or	CCONJ
ftr-380	1965	23	floating	float	VERB
ftr-380	1965	24	interest	interest	NOUN
ftr-380	1965	25	rate	rate	NOUN
ftr-380	1965	26	;	;	PUNCT
ftr-380	1965	27	the	the	DET
ftr-380	1965	28	contingent	contingent	NOUN
ftr-380	1965	29	component	component	NOUN
ftr-380	1965	30	may	may	AUX
ftr-380	1965	31	reflect	reflect	VERB
ftr-380	1965	32	changes	change	NOUN
ftr-380	1965	33	in	in	ADP
ftr-380	1965	34	the	the	DET
ftr-380	1965	35	value	value	NOUN
ftr-380	1965	36	of	of	ADP
ftr-380	1965	37	a	a	DET
ftr-380	1965	38	stock	stock	NOUN
ftr-380	1965	39	index	index	NOUN
ftr-380	1965	40	or	or	CCONJ
ftr-380	1965	41	currency	currency	NOUN
ftr-380	1965	42	.	.	PUNCT
ftr-380	1966	1	*	*	PUNCT
ftr-380	1966	2	this	this	DET
ftr-380	1966	3	transaction	transaction	NOUN
ftr-380	1966	4	may	may	AUX
ftr-380	1966	5	be	be	AUX
ftr-380	1966	6	entered	enter	VERB
ftr-380	1966	7	into	into	ADP
ftr-380	1966	8	without	without	ADP
ftr-380	1966	9	any	any	DET
ftr-380	1966	10	initial	initial	ADJ
ftr-380	1966	11	cash	cash	NOUN
ftr-380	1966	12	investment	investment	NOUN
ftr-380	1966	13	by	by	ADP
ftr-380	1966	14	the	the	DET
ftr-380	1966	15	taxpayer	taxpayer	NOUN
ftr-380	1966	16	.	.	PUNCT
ftr-380	1967	1	the	the	DET
ftr-380	1967	2	counterparty	counterparty	NOUN
ftr-380	1967	3	may	may	AUX
ftr-380	1967	4	lend	lend	VERB
ftr-380	1967	5	the	the	DET
ftr-380	1967	6	money	money	NOUN
ftr-380	1967	7	to	to	ADP
ftr-380	1967	8	the	the	DET
ftr-380	1967	9	taxpayer	taxpayer	NOUN
ftr-380	1967	10	,	,	PUNCT
ftr-380	1967	11	who	who	PRON
ftr-380	1967	12	pays	pay	VERB
ftr-380	1967	13	it	it	PRON
ftr-380	1967	14	back	back	ADV
ftr-380	1967	15	in	in	ADP
ftr-380	1967	16	installments	installment	NOUN
ftr-380	1967	17	as	as	ADP
ftr-380	1967	18	purportedly	purportedly	ADV
ftr-380	1967	19	deductible	deductible	ADJ
ftr-380	1967	20	payments	payment	NOUN
ftr-380	1967	21	.	.	PUNCT
ftr-380	1968	1	the	the	DET
ftr-380	1968	2	taxpayer	taxpayer	NOUN
ftr-380	1968	3	may	may	AUX
ftr-380	1968	4	engage	engage	VERB
ftr-380	1968	5	in	in	ADP
ftr-380	1968	6	other	other	ADJ
ftr-380	1968	7	transactions	transaction	NOUN
ftr-380	1968	8	,	,	PUNCT
ftr-380	1968	9	such	such	ADJ
ftr-380	1968	10	as	as	ADP
ftr-380	1968	11	interest	interest	NOUN
ftr-380	1968	12	rate	rate	NOUN
ftr-380	1968	13	collars	collar	NOUN
ftr-380	1968	14	,	,	PUNCT
ftr-380	1968	15	for	for	ADP
ftr-380	1968	16	purposes	purpose	NOUN
ftr-380	1968	17	of	of	ADP
ftr-380	1968	18	limiting	limit	VERB
ftr-380	1968	19	risk	risk	NOUN
ftr-380	1968	20	with	with	ADP
ftr-380	1968	21	respect	respect	NOUN
ftr-380	1968	22	to	to	ADP
ftr-380	1968	23	the	the	DET
ftr-380	1968	24	npc	npc	NOUN
ftr-380	1968	25	transaction	transaction	NOUN
ftr-380	1968	26	.	.	PUNCT
ftr-380	1969	1	*	*	PUNCT
ftr-380	1969	2	taxpayer	taxpayer	NOUN
ftr-380	1969	3	seeks	seek	VERB
ftr-380	1969	4	to	to	PART
ftr-380	1969	5	deduct	deduct	VERB
ftr-380	1969	6	the	the	DET
ftr-380	1969	7	ratable	ratable	ADJ
ftr-380	1969	8	daily	daily	ADJ
ftr-380	1969	9	portion	portion	NOUN
ftr-380	1969	10	of	of	ADP
ftr-380	1969	11	each	each	DET
ftr-380	1969	12	periodic	periodic	ADJ
ftr-380	1969	13	payment	payment	NOUN
ftr-380	1969	14	to	to	ADP
ftr-380	1969	15	which	which	PRON
ftr-380	1969	16	that	that	DET
ftr-380	1969	17	portion	portion	NOUN
ftr-380	1969	18	relates	relate	VERB
ftr-380	1969	19	,	,	PUNCT
ftr-380	1969	20	but	but	CCONJ
ftr-380	1969	21	taxpayer	taxpayer	NOUN
ftr-380	1969	22	does	do	AUX
ftr-380	1969	23	not	not	PART
ftr-380	1969	24	accrue	accrue	VERB
ftr-380	1969	25	income	income	NOUN
ftr-380	1969	26	with	with	ADP
ftr-380	1969	27	respect	respect	NOUN
ftr-380	1969	28	to	to	ADP
ftr-380	1969	29	the	the	DET
ftr-380	1969	30	nonperiodic	nonperiodic	ADJ
ftr-380	1969	31	payment	payment	NOUN
ftr-380	1969	32	until	until	ADP
ftr-380	1969	33	the	the	DET
ftr-380	1969	34	year	year	NOUN
ftr-380	1969	35	the	the	DET
ftr-380	1969	36	payment	payment	NOUN
ftr-380	1969	37	is	be	AUX
ftr-380	1969	38	received	receive	VERB
ftr-380	1969	39	.	.	PUNCT
ftr-380	1970	1	*	*	PUNCT
ftr-380	1970	2	the	the	DET
ftr-380	1970	3	proper	proper	ADJ
ftr-380	1970	4	treatment	treatment	NOUN
ftr-380	1970	5	of	of	ADP
ftr-380	1970	6	the	the	DET
ftr-380	1970	7	payments	payment	NOUN
ftr-380	1970	8	is	be	AUX
ftr-380	1970	9	that	that	SCONJ
ftr-380	1970	10	the	the	DET
ftr-380	1970	11	nonperiodic	nonperiodic	ADJ
ftr-380	1970	12	payment	payment	NOUN
ftr-380	1970	13	to	to	PART
ftr-380	1970	14	be	be	AUX
ftr-380	1970	15	received	receive	VERB
ftr-380	1970	16	by	by	ADP
ftr-380	1970	17	the	the	DET
ftr-380	1970	18	taxpayer	taxpayer	NOUN
ftr-380	1970	19	at	at	ADP
ftr-380	1970	20	the	the	DET
ftr-380	1970	21	end	end	NOUN
ftr-380	1970	22	of	of	ADP
ftr-380	1970	23	the	the	DET
ftr-380	1970	24	term	term	NOUN
ftr-380	1970	25	of	of	ADP
ftr-380	1970	26	the	the	DET
ftr-380	1970	27	npc	npc	NOUN
ftr-380	1970	28	must	must	AUX
ftr-380	1970	29	be	be	AUX
ftr-380	1970	30	accrued	accrue	VERB
ftr-380	1970	31	ratably	ratably	ADV
ftr-380	1970	32	over	over	ADP
ftr-380	1970	33	the	the	DET
ftr-380	1970	34	term	term	NOUN
ftr-380	1970	35	of	of	ADP
ftr-380	1970	36	the	the	DET
ftr-380	1970	37	npc	npc	NOUN
ftr-380	1970	38	,	,	PUNCT
ftr-380	1970	39	as	as	SCONJ
ftr-380	1970	40	set	set	VERB
ftr-380	1970	41	forth	forth	ADV
ftr-380	1970	42	in	in	ADP
ftr-380	1970	43	rev	rev	PROPN
ftr-380	1970	44	.	.	PROPN
ftr-380	1970	45	rul	rul	PROPN
ftr-380	1970	46	.	.	PUNCT
ftr-380	1970	47	2002	2002	NUM
ftr-380	1970	48	-	-	SYM
ftr-380	1970	49	30	30	NUM
ftr-380	1970	50	.	.	PUNCT
ftr-380	1971	1	*	*	PUNCT
ftr-380	1971	2	transactions	transaction	NOUN
ftr-380	1971	3	that	that	PRON
ftr-380	1971	4	are	be	AUX
ftr-380	1971	5	the	the	DET
ftr-380	1971	6	same	same	ADJ
ftr-380	1971	7	as	as	ADP
ftr-380	1971	8	,	,	PUNCT
ftr-380	1971	9	or	or	CCONJ
ftr-380	1971	10	substantially	substantially	ADV
ftr-380	1971	11	similar	similar	ADJ
ftr-380	1971	12	to	to	ADP
ftr-380	1971	13	,	,	PUNCT
ftr-380	1971	14	the	the	DET
ftr-380	1971	15	transaction	transaction	NOUN
ftr-380	1971	16	described	describe	VERB
ftr-380	1971	17	are	be	AUX
ftr-380	1971	18	identified	identify	VERB
ftr-380	1971	19	as	as	ADP
ftr-380	1971	20	"	"	PUNCT
ftr-380	1971	21	listed	list	VERB
ftr-380	1971	22	transactions	transaction	NOUN
ftr-380	1971	23	"	"	PUNCT
ftr-380	1971	24	for	for	ADP
ftr-380	1971	25	purposes	purpose	NOUN
ftr-380	1971	26	of	of	ADP
ftr-380	1971	27	temp	temp	NOUN
ftr-380	1971	28	.	.	PUNCT
ftr-380	1972	1	reg	reg	NOUN
ftr-380	1972	2	.	.	PUNCT
ftr-380	1973	1	§	§	PROPN
ftr-380	1973	2	§	§	PROPN
ftr-380	1973	3	1.6011	1.6011	NUM
ftr-380	1973	4	-	-	PUNCT
ftr-380	1973	5	4t(b)(2	4t(b)(2	NUM
ftr-380	1973	6	)	)	PUNCT
ftr-380	1973	7	and	and	CCONJ
ftr-380	1973	8	301.60112t(b)(2	301.60112t(b)(2	NUM
ftr-380	1973	9	)	)	PUNCT
ftr-380	1973	10	.	.	PUNCT
ftr-380	1974	1	2006	2006	NUM
ftr-380	1974	2	]	]	PUNCT
ftr-380	1974	3	florida	florida	PROPN
ftr-380	1974	4	tax	tax	PROPN
ftr-380	1974	5	review	review	PROPN
ftr-380	1974	6	b.	b.	PROPN
ftr-380	1975	1	certain	certain	ADJ
ftr-380	1975	2	notional	notional	ADJ
ftr-380	1975	3	principal	principal	ADJ
ftr-380	1975	4	contracts	contract	NOUN
ftr-380	1975	5	are	be	AUX
ftr-380	1975	6	no	no	ADV
ftr-380	1975	7	longer	long	ADV
ftr-380	1975	8	listed	list	VERB
ftr-380	1975	9	transactions	transaction	NOUN
ftr-380	1975	10	.	.	PUNCT
ftr-380	1976	1	notice	notice	VERB
ftr-380	1976	2	2006	2006	NUM
ftr-380	1976	3	-	-	SYM
ftr-380	1976	4	16	16	NUM
ftr-380	1976	5	,	,	PUNCT
ftr-380	1976	6	2006	2006	NUM
ftr-380	1976	7	-	-	SYM
ftr-380	1976	8	9	9	NUM
ftr-380	1976	9	i.r.b	i.r.b	NOUN
ftr-380	1976	10	.	.	PUNCT
ftr-380	1977	1	538	538	NUM
ftr-380	1977	2	(	(	PUNCT
ftr-380	1977	3	2/13/06	2/13/06	NUM
ftr-380	1977	4	)	)	PUNCT
ftr-380	1977	5	,	,	PUNCT
ftr-380	1977	6	clarifying	clarify	VERB
ftr-380	1977	7	and	and	CCONJ
ftr-380	1977	8	modifying	modify	VERB
ftr-380	1977	9	notice	notice	NOUN
ftr-380	1977	10	2002	2002	NUM
ftr-380	1977	11	-	-	SYM
ftr-380	1977	12	35	35	NUM
ftr-380	1977	13	,	,	PUNCT
ftr-380	1977	14	2002	2002	NUM
ftr-380	1977	15	-	-	SYM
ftr-380	1977	16	21	21	NUM
ftr-380	1977	17	i.r.b	i.r.b	NOUN
ftr-380	1977	18	.	.	PUNCT
ftr-380	1978	1	992	992	NUM
ftr-380	1978	2	.	.	PUNCT
ftr-380	1979	1	"	"	PUNCT
ftr-380	1979	2	this	this	DET
ftr-380	1979	3	notice	notice	NOUN
ftr-380	1979	4	clarifies	clarify	VERB
ftr-380	1979	5	notice	notice	NOUN
ftr-380	1979	6	2002	2002	NUM
ftr-380	1979	7	-	-	SYM
ftr-380	1979	8	35	35	NUM
ftr-380	1979	9	,	,	PUNCT
ftr-380	1979	10	2002	2002	NUM
ftr-380	1979	11	-	-	SYM
ftr-380	1979	12	1	1	NUM
ftr-380	1979	13	c.b	c.b	PROPN
ftr-380	1979	14	.	.	PROPN
ftr-380	1979	15	992	992	NUM
ftr-380	1979	16	,	,	PUNCT
ftr-380	1979	17	by	by	ADP
ftr-380	1979	18	illustrating	illustrate	VERB
ftr-380	1979	19	certain	certain	ADJ
ftr-380	1979	20	transactions	transaction	NOUN
ftr-380	1979	21	that	that	PRON
ftr-380	1979	22	are	be	AUX
ftr-380	1979	23	not	not	PART
ftr-380	1979	24	the	the	DET
ftr-380	1979	25	same	same	ADJ
ftr-380	1979	26	as	as	ADP
ftr-380	1979	27	or	or	CCONJ
ftr-380	1979	28	substantially	substantially	ADV
ftr-380	1979	29	similar	similar	ADJ
ftr-380	1979	30	to	to	ADP
ftr-380	1979	31	the	the	DET
ftr-380	1979	32	transaction	transaction	NOUN
ftr-380	1979	33	described	describe	VERB
ftr-380	1979	34	in	in	ADP
ftr-380	1979	35	notice	notice	NOUN
ftr-380	1979	36	2002	2002	NUM
ftr-380	1979	37	-	-	SYM
ftr-380	1979	38	35	35	NUM
ftr-380	1979	39	,	,	PUNCT
ftr-380	1979	40	and	and	CCONJ
ftr-380	1979	41	thus	thus	ADV
ftr-380	1979	42	are	be	AUX
ftr-380	1979	43	not	not	PART
ftr-380	1979	44	"	"	PUNCT
ftr-380	1979	45	listed	list	VERB
ftr-380	1979	46	transactions	transaction	NOUN
ftr-380	1979	47	.	.	PUNCT
ftr-380	1979	48	"	"	PUNCT
ftr-380	1980	1	c.	c.	NOUN
ftr-380	1980	2	disclosure	disclosure	NOUN
ftr-380	1980	3	and	and	CCONJ
ftr-380	1980	4	settlement	settlement	NOUN
ftr-380	1980	5	1	1	NUM
ftr-380	1980	6	.	.	PUNCT
ftr-380	1981	1	the	the	DET
ftr-380	1981	2	big	big	ADJ
ftr-380	1981	3	four	four	NUM
ftr-380	1981	4	settle	settle	NOUN
ftr-380	1981	5	with	with	ADP
ftr-380	1981	6	the	the	DET
ftr-380	1981	7	irs	irs	PROPN
ftr-380	1981	8	on	on	ADP
ftr-380	1981	9	tax	tax	NOUN
ftr-380	1981	10	shelters	shelter	NOUN
ftr-380	1981	11	.	.	PUNCT
ftr-380	1982	1	deloitte	deloitte	PROPN
ftr-380	1982	2	settled	settle	VERB
ftr-380	1982	3	with	with	ADP
ftr-380	1982	4	the	the	DET
ftr-380	1982	5	irs	irs	PROPN
ftr-380	1982	6	and	and	CCONJ
ftr-380	1982	7	agreed	agree	VERB
ftr-380	1982	8	to	to	ADP
ftr-380	1982	9	a	a	DET
ftr-380	1982	10	penalty	penalty	NOUN
ftr-380	1982	11	to	to	PART
ftr-380	1982	12	be	be	AUX
ftr-380	1982	13	determined	determine	VERB
ftr-380	1982	14	after	after	SCONJ
ftr-380	1982	15	the	the	DET
ftr-380	1982	16	irs	irs	PROPN
ftr-380	1982	17	settled	settle	VERB
ftr-380	1982	18	with	with	ADP
ftr-380	1982	19	the	the	DET
ftr-380	1982	20	other	other	ADJ
ftr-380	1982	21	three	three	NUM
ftr-380	1982	22	.	.	PUNCT
ftr-380	1983	1	a.	a.	NOUN
ftr-380	1983	2	the	the	DET
ftr-380	1983	3	pwc	pwc	PROPN
ftr-380	1983	4	deal	deal	PROPN
ftr-380	1983	5	.	.	PUNCT
ftr-380	1984	1	ir-2002	ir-2002	NOUN
ftr-380	1984	2	-	-	PUNCT
ftr-380	1984	3	82	82	NUM
ftr-380	1984	4	(	(	PUNCT
ftr-380	1984	5	6/27/02	6/27/02	NUM
ftr-380	1984	6	)	)	PUNCT
ftr-380	1984	7	.	.	PUNCT
ftr-380	1985	1	the	the	DET
ftr-380	1985	2	irs	irs	PROPN
ftr-380	1985	3	announced	announce	VERB
ftr-380	1985	4	in	in	ADP
ftr-380	1985	5	a	a	DET
ftr-380	1985	6	news	news	NOUN
ftr-380	1985	7	release	release	NOUN
ftr-380	1985	8	that	that	PRON
ftr-380	1985	9	it	it	PRON
ftr-380	1985	10	cut	cut	VERB
ftr-380	1985	11	a	a	DET
ftr-380	1985	12	deal	deal	NOUN
ftr-380	1985	13	with	with	ADP
ftr-380	1985	14	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-380	1985	15	(	(	PUNCT
ftr-380	1985	16	pwc	pwc	PROPN
ftr-380	1985	17	)	)	PUNCT
ftr-380	1985	18	"	"	PUNCT
ftr-380	1985	19	to	to	PART
ftr-380	1985	20	resolve	resolve	VERB
ftr-380	1985	21	issues	issue	NOUN
ftr-380	1985	22	relating	relate	VERB
ftr-380	1985	23	to	to	ADP
ftr-380	1985	24	tax	tax	NOUN
ftr-380	1985	25	shelter	shelter	NOUN
ftr-380	1985	26	registration	registration	NOUN
ftr-380	1985	27	and	and	CCONJ
ftr-380	1985	28	list	list	NOUN
ftr-380	1985	29	maintenance	maintenance	NOUN
ftr-380	1985	30	.	.	PUNCT
ftr-380	1985	31	"	"	PUNCT
ftr-380	1986	1	the	the	DET
ftr-380	1986	2	irs	irs	PROPN
ftr-380	1986	3	news	news	NOUN
ftr-380	1986	4	release	release	NOUN
ftr-380	1986	5	,	,	PUNCT
ftr-380	1986	6	which	which	PRON
ftr-380	1986	7	is	be	AUX
ftr-380	1986	8	similar	similar	ADJ
ftr-380	1986	9	to	to	ADP
ftr-380	1986	10	one	one	NUM
ftr-380	1986	11	issued	issue	VERB
ftr-380	1986	12	last	last	ADJ
ftr-380	1986	13	august	august	PROPN
ftr-380	1986	14	regarding	regard	VERB
ftr-380	1986	15	merrill	merrill	PROPN
ftr-380	1986	16	lynch	lynch	PROPN
ftr-380	1986	17	,	,	PUNCT
ftr-380	1986	18	says	say	VERB
ftr-380	1986	19	that	that	SCONJ
ftr-380	1986	20	without	without	ADP
ftr-380	1986	21	admitting	admit	VERB
ftr-380	1986	22	or	or	CCONJ
ftr-380	1986	23	denying	deny	VERB
ftr-380	1986	24	liability	liability	NOUN
ftr-380	1986	25	,	,	PUNCT
ftr-380	1986	26	pwc	pwc	PROPN
ftr-380	1986	27	has	have	AUX
ftr-380	1986	28	"	"	PUNCT
ftr-380	1986	29	agreed	agree	VERB
ftr-380	1986	30	to	to	PART
ftr-380	1986	31	make	make	VERB
ftr-380	1986	32	a	a	DET
ftr-380	1986	33	'	'	PUNCT
ftr-380	1986	34	substantial	substantial	ADJ
ftr-380	1986	35	payment	payment	NOUN
ftr-380	1986	36	'	'	PUNCT
ftr-380	1986	37	to	to	ADP
ftr-380	1986	38	the	the	DET
ftr-380	1986	39	irs	irs	PROPN
ftr-380	1986	40	to	to	PART
ftr-380	1986	41	resolve	resolve	VERB
ftr-380	1986	42	issues	issue	NOUN
ftr-380	1986	43	in	in	ADP
ftr-380	1986	44	connection	connection	NOUN
ftr-380	1986	45	with	with	ADP
ftr-380	1986	46	advice	advice	NOUN
ftr-380	1986	47	rendered	render	VERB
ftr-380	1986	48	to	to	ADP
ftr-380	1986	49	clients	client	NOUN
ftr-380	1986	50	dating	date	VERB
ftr-380	1986	51	back	back	ADV
ftr-380	1986	52	to	to	ADP
ftr-380	1986	53	1995	1995	NUM
ftr-380	1986	54	.	.	PUNCT
ftr-380	1986	55	"	"	PUNCT
ftr-380	1987	1	under	under	ADP
ftr-380	1987	2	the	the	DET
ftr-380	1987	3	agreement	agreement	NOUN
ftr-380	1987	4	,	,	PUNCT
ftr-380	1987	5	pwc	pwc	PROPN
ftr-380	1987	6	will	will	AUX
ftr-380	1987	7	provide	provide	VERB
ftr-380	1987	8	to	to	ADP
ftr-380	1987	9	the	the	DET
ftr-380	1987	10	irs	irs	PROPN
ftr-380	1987	11	certain	certain	ADJ
ftr-380	1987	12	client	client	NOUN
ftr-380	1987	13	information	information	NOUN
ftr-380	1987	14	in	in	ADP
ftr-380	1987	15	response	response	NOUN
ftr-380	1987	16	to	to	ADP
ftr-380	1987	17	summonses	summons	NOUN
ftr-380	1987	18	.	.	PUNCT
ftr-380	1988	1	it	it	PRON
ftr-380	1988	2	will	will	AUX
ftr-380	1988	3	also	also	ADV
ftr-380	1988	4	work	work	VERB
ftr-380	1988	5	with	with	ADP
ftr-380	1988	6	the	the	DET
ftr-380	1988	7	irs	irs	PROPN
ftr-380	1988	8	to	to	PART
ftr-380	1988	9	develop	develop	VERB
ftr-380	1988	10	processes	process	NOUN
ftr-380	1988	11	to	to	PART
ftr-380	1988	12	ensure	ensure	VERB
ftr-380	1988	13	ongoing	ongoing	ADJ
ftr-380	1988	14	compliance	compliance	NOUN
ftr-380	1988	15	with	with	ADP
ftr-380	1988	16	the	the	DET
ftr-380	1988	17	shelter	shelter	NOUN
ftr-380	1988	18	registration	registration	NOUN
ftr-380	1988	19	and	and	CCONJ
ftr-380	1988	20	investor	investor	NOUN
ftr-380	1988	21	list	list	NOUN
ftr-380	1988	22	maintenance	maintenance	NOUN
ftr-380	1988	23	requirements	requirement	NOUN
ftr-380	1988	24	,	,	PUNCT
ftr-380	1988	25	according	accord	VERB
ftr-380	1988	26	to	to	ADP
ftr-380	1988	27	the	the	DET
ftr-380	1988	28	release	release	NOUN
ftr-380	1988	29	.	.	PUNCT
ftr-380	1989	1	b.	b.	PROPN
ftr-380	1989	2	the	the	DET
ftr-380	1989	3	ey	ey	PROPN
ftr-380	1989	4	deal	deal	NOUN
ftr-380	1989	5	.	.	PUNCT
ftr-380	1990	1	ir-2003	ir-2003	PROPN
ftr-380	1990	2	-	-	PROPN
ftr-380	1990	3	84	84	NUM
ftr-380	1990	4	(	(	PUNCT
ftr-380	1990	5	7/2/03	7/2/03	NUM
ftr-380	1990	6	)	)	PUNCT
ftr-380	1990	7	.	.	PUNCT
ftr-380	1991	1	the	the	DET
ftr-380	1991	2	irs	irs	PROPN
ftr-380	1991	3	announced	announce	VERB
ftr-380	1991	4	in	in	ADP
ftr-380	1991	5	a	a	DET
ftr-380	1991	6	news	news	NOUN
ftr-380	1991	7	release	release	NOUN
ftr-380	1991	8	that	that	PRON
ftr-380	1991	9	it	it	PRON
ftr-380	1991	10	has	have	AUX
ftr-380	1991	11	settled	settle	VERB
ftr-380	1991	12	ernst	ernst	PROPN
ftr-380	1991	13	&	&	CCONJ
ftr-380	1991	14	young	young	PROPN
ftr-380	1991	15	's	's	PART
ftr-380	1991	16	potential	potential	ADJ
ftr-380	1991	17	liability	liability	NOUN
ftr-380	1991	18	under	under	ADP
ftr-380	1991	19	the	the	DET
ftr-380	1991	20	tax	tax	NOUN
ftr-380	1991	21	shelter	shelter	NOUN
ftr-380	1991	22	registration	registration	NOUN
ftr-380	1991	23	and	and	CCONJ
ftr-380	1991	24	list	list	NOUN
ftr-380	1991	25	maintenance	maintenance	NOUN
ftr-380	1991	26	penalty	penalty	NOUN
ftr-380	1991	27	provisions	provision	NOUN
ftr-380	1991	28	for	for	ADP
ftr-380	1991	29	a	a	DET
ftr-380	1991	30	nondeductible	nondeductible	ADJ
ftr-380	1991	31	payment	payment	NOUN
ftr-380	1991	32	of	of	ADP
ftr-380	1991	33	$	$	SYM
ftr-380	1991	34	15	15	NUM
ftr-380	1991	35	million	million	NUM
ftr-380	1991	36	.	.	PUNCT
ftr-380	1992	1	see	see	VERB
ftr-380	1992	2	2003	2003	NUM
ftr-380	1992	3	tnt	tnt	PROPN
ftr-380	1992	4	1281	1281	NUM
ftr-380	1992	5	.	.	PUNCT
ftr-380	1993	1	c.	c.	PROPN
ftr-380	1993	2	the	the	DET
ftr-380	1993	3	kpmg	kpmg	PROPN
ftr-380	1993	4	deal	deal	PROPN
ftr-380	1993	5	:	:	PUNCT
ftr-380	1993	6	the	the	DET
ftr-380	1993	7	price	price	NOUN
ftr-380	1993	8	of	of	ADP
ftr-380	1993	9	settling	settling	NOUN
ftr-380	1993	10	goes	go	VERB
ftr-380	1993	11	up	up	ADP
ftr-380	1993	12	dramatically	dramatically	ADV
ftr-380	1993	13	.	.	PUNCT
ftr-380	1994	1	ir-2005	ir-2005	NOUN
ftr-380	1994	2	-	-	PUNCT
ftr-380	1994	3	83	83	NUM
ftr-380	1994	4	(	(	PUNCT
ftr-380	1994	5	8/29/05	8/29/05	NUM
ftr-380	1994	6	)	)	PUNCT
ftr-380	1994	7	.	.	PUNCT
ftr-380	1995	1	the	the	DET
ftr-380	1995	2	irs	irs	PROPN
ftr-380	1995	3	and	and	CCONJ
ftr-380	1995	4	the	the	DET
ftr-380	1995	5	justice	justice	PROPN
ftr-380	1995	6	department	department	PROPN
ftr-380	1995	7	announced	announce	VERB
ftr-380	1995	8	in	in	ADP
ftr-380	1995	9	a	a	DET
ftr-380	1995	10	news	news	NOUN
ftr-380	1995	11	release	release	NOUN
ftr-380	1995	12	that	that	PRON
ftr-380	1995	13	kpmg	kpmg	PROPN
ftr-380	1995	14	llp	llp	PROPN
ftr-380	1995	15	has	have	AUX
ftr-380	1995	16	admitted	admit	VERB
ftr-380	1995	17	to	to	ADP
ftr-380	1995	18	criminal	criminal	ADJ
ftr-380	1995	19	wrongdoing	wrongdoing	NOUN
ftr-380	1995	20	and	and	CCONJ
ftr-380	1995	21	agreed	agree	VERB
ftr-380	1995	22	to	to	PART
ftr-380	1995	23	pay	pay	VERB
ftr-380	1995	24	$	$	SYM
ftr-380	1995	25	456	456	NUM
ftr-380	1995	26	million	million	NUM
ftr-380	1995	27	in	in	ADP
ftr-380	1995	28	fines	fine	NOUN
ftr-380	1995	29	,	,	PUNCT
ftr-380	1995	30	restitution	restitution	NOUN
ftr-380	1995	31	and	and	CCONJ
ftr-380	1995	32	penalties	penalty	NOUN
ftr-380	1995	33	as	as	ADP
ftr-380	1995	34	part	part	NOUN
ftr-380	1995	35	of	of	ADP
ftr-380	1995	36	an	an	DET
ftr-380	1995	37	agreement	agreement	NOUN
ftr-380	1995	38	to	to	PART
ftr-380	1995	39	defer	defer	VERB
ftr-380	1995	40	prosecution	prosecution	NOUN
ftr-380	1995	41	of	of	ADP
ftr-380	1995	42	the	the	DET
ftr-380	1995	43	firm	firm	NOUN
ftr-380	1995	44	.	.	PUNCT
ftr-380	1996	1	nineteen	nineteen	NUM
ftr-380	1996	2	individuals	individual	NOUN
ftr-380	1996	3	,	,	PUNCT
ftr-380	1996	4	chiefly	chiefly	ADV
ftr-380	1996	5	former	former	ADJ
ftr-380	1996	6	kpmg	kpmg	PROPN
ftr-380	1996	7	partners	partner	NOUN
ftr-380	1996	8	including	include	VERB
ftr-380	1996	9	the	the	DET
ftr-380	1996	10	former	former	ADJ
ftr-380	1996	11	deputy	deputy	NOUN
ftr-380	1996	12	chairman	chairman	NOUN
ftr-380	1996	13	of	of	ADP
ftr-380	1996	14	the	the	DET
ftr-380	1996	15	firm	firm	NOUN
ftr-380	1996	16	[	[	X
ftr-380	1996	17	jeffrey	jeffrey	PROPN
ftr-380	1996	18	stein	stein	PROPN
ftr-380	1996	19	]	]	PUNCT
ftr-380	1996	20	,	,	PUNCT
ftr-380	1996	21	as	as	ADV
ftr-380	1996	22	well	well	ADV
ftr-380	1996	23	as	as	ADP
ftr-380	1996	24	a	a	DET
ftr-380	1996	25	new	new	PROPN
ftr-380	1996	26	york	york	PROPN
ftr-380	1996	27	lawyer	lawyer	NOUN
ftr-380	1996	28	[	[	X
ftr-380	1996	29	r.j	r.j	PROPN
ftr-380	1996	30	.	.	PROPN
ftr-380	1996	31	ruble	ruble	PROPN
ftr-380	1996	32	]	]	PUNCT
ftr-380	1996	33	,	,	PUNCT
ftr-380	1996	34	were	be	AUX
ftr-380	1996	35	indicted	indict	VERB
ftr-380	1996	36	in	in	ADP
ftr-380	1996	37	the	the	DET
ftr-380	1996	38	southern	southern	ADJ
ftr-380	1996	39	district	district	NOUN
ftr-380	1996	40	of	of	ADP
ftr-380	1996	41	new	new	PROPN
ftr-380	1996	42	york	york	PROPN
ftr-380	1996	43	in	in	ADP
ftr-380	1996	44	relation	relation	NOUN
ftr-380	1996	45	to	to	ADP
ftr-380	1996	46	the	the	DET
ftr-380	1996	47	"	"	PUNCT
ftr-380	1996	48	multi	multi	ADJ
ftr-380	1996	49	-	-	ADJ
ftr-380	1996	50	billion	billion	NUM
ftr-380	1996	51	dollar	dollar	NOUN
ftr-380	1996	52	criminal	criminal	ADJ
ftr-380	1996	53	tax	tax	NOUN
ftr-380	1996	54	fraud	fraud	NOUN
ftr-380	1996	55	conspiracy	conspiracy	NOUN
ftr-380	1996	56	"	"	PUNCT
ftr-380	1996	57	;	;	PUNCT
ftr-380	1996	58	three	three	NUM
ftr-380	1996	59	of	of	ADP
ftr-380	1996	60	those	those	PRON
ftr-380	1996	61	indicted	indict	VERB
ftr-380	1996	62	[	[	PUNCT
ftr-380	1996	63	richard	richard	PROPN
ftr-380	1996	64	smith	smith	PROPN
ftr-380	1996	65	,	,	PUNCT
ftr-380	1996	66	philip	philip	PROPN
ftr-380	1996	67	wiesner	wiesner	PROPN
ftr-380	1996	68	and	and	CCONJ
ftr-380	1996	69	mark	mark	PROPN
ftr-380	1996	70	watson	watson	PROPN
ftr-380	1996	71	]	]	PUNCT
ftr-380	1996	72	were	be	AUX
ftr-380	1996	73	partners	partner	NOUN
ftr-380	1996	74	in	in	ADP
ftr-380	1996	75	kpmg	kpmg	PROPN
ftr-380	1996	76	's	's	PART
ftr-380	1996	77	washington	washington	PROPN
ftr-380	1996	78	national	national	PROPN
ftr-380	1996	79	tax	tax	PROPN
ftr-380	1996	80	group	group	NOUN
ftr-380	1996	81	.	.	PUNCT
ftr-380	1997	1	[	[	X
ftr-380	1997	2	vol	vol	NOUN
ftr-380	1997	3	8	8	NUM
ftr-380	1997	4	:	:	PUNCT
ftr-380	1997	5	si	si	PROPN
ftr-380	1997	6	recent	recent	ADJ
ftr-380	1997	7	developments	development	NOUN
ftr-380	1997	8	in	in	ADP
ftr-380	1997	9	federal	federal	ADJ
ftr-380	1997	10	income	income	NOUN
ftr-380	1997	11	taxation	taxation	NOUN
ftr-380	1997	12	2	2	X
ftr-380	1997	13	.	.	PUNCT
ftr-380	1997	14	is	be	AUX
ftr-380	1997	15	this	this	PRON
ftr-380	1997	16	really	really	ADV
ftr-380	1997	17	the	the	DET
ftr-380	1997	18	last	last	ADJ
ftr-380	1997	19	chance	chance	NOUN
ftr-380	1997	20	global	global	ADJ
ftr-380	1997	21	settlement	settlement	NOUN
ftr-380	1997	22	initiative	initiative	NOUN
ftr-380	1997	23	?	?	PUNCT
ftr-380	1998	1	announcement	announcement	NOUN
ftr-380	1998	2	2005	2005	NUM
ftr-380	1998	3	-	-	SYM
ftr-380	1998	4	80	80	NUM
ftr-380	1998	5	,	,	PUNCT
ftr-380	1998	6	2005	2005	NUM
ftr-380	1998	7	-	-	SYM
ftr-380	1998	8	46	46	NUM
ftr-380	1998	9	i.r.b	i.r.b	NOUN
ftr-380	1998	10	.	.	PUNCT
ftr-380	1999	1	967	967	NUM
ftr-380	1999	2	(	(	PUNCT
ftr-380	1999	3	10/28/05	10/28/05	NUM
ftr-380	1999	4	)	)	PUNCT
ftr-380	1999	5	.	.	PUNCT
ftr-380	2000	1	settlement	settlement	NOUN
ftr-380	2000	2	initiative	initiative	NOUN
ftr-380	2000	3	for	for	ADP
ftr-380	2000	4	twenty	twenty	NUM
ftr-380	2000	5	-	-	PUNCT
ftr-380	2000	6	one	one	NUM
ftr-380	2000	7	transactions	transaction	NOUN
ftr-380	2000	8	,	,	PUNCT
ftr-380	2000	9	not	not	PART
ftr-380	2000	10	all	all	PRON
ftr-380	2000	11	of	of	ADP
ftr-380	2000	12	them	they	PRON
ftr-380	2000	13	listed	list	VERB
ftr-380	2000	14	as	as	ADP
ftr-380	2000	15	"	"	PUNCT
ftr-380	2000	16	abusive	abusive	ADJ
ftr-380	2000	17	tax	tax	NOUN
ftr-380	2000	18	shelters	shelter	NOUN
ftr-380	2000	19	,	,	PUNCT
ftr-380	2000	20	"	"	PUNCT
ftr-380	2000	21	together	together	ADV
ftr-380	2000	22	with	with	ADP
ftr-380	2000	23	the	the	DET
ftr-380	2000	24	accuracy	accuracy	NOUN
ftr-380	2000	25	-	-	PUNCT
ftr-380	2000	26	related	relate	VERB
ftr-380	2000	27	penalty	penalty	NOUN
ftr-380	2000	28	that	that	PRON
ftr-380	2000	29	will	will	AUX
ftr-380	2000	30	be	be	AUX
ftr-380	2000	31	imposed	impose	VERB
ftr-380	2001	1	[	[	PUNCT
ftr-380	2001	2	varying	vary	VERB
ftr-380	2001	3	from	from	ADP
ftr-380	2001	4	5	5	NUM
ftr-380	2001	5	percent	percent	NOUN
ftr-380	2001	6	and	and	CCONJ
ftr-380	2001	7	20	20	NUM
ftr-380	2001	8	percent	percent	NOUN
ftr-380	2001	9	]	]	PUNCT
ftr-380	2001	10	unless	unless	SCONJ
ftr-380	2001	11	the	the	DET
ftr-380	2001	12	transaction	transaction	NOUN
ftr-380	2001	13	was	be	AUX
ftr-380	2001	14	disclosed	disclose	VERB
ftr-380	2001	15	under	under	ADP
ftr-380	2001	16	announcement	announcement	NOUN
ftr-380	2001	17	2002	2002	NUM
ftr-380	2001	18	-	-	SYM
ftr-380	2001	19	2	2	NUM
ftr-380	2001	20	,	,	PUNCT
ftr-380	2001	21	2002	2002	NUM
ftr-380	2001	22	-	-	SYM
ftr-380	2001	23	1	1	NUM
ftr-380	2001	24	c.b	c.b	PROPN
ftr-380	2001	25	.	.	PROPN
ftr-380	2001	26	304	304	NUM
ftr-380	2001	27	,	,	PUNCT
ftr-380	2001	28	or	or	CCONJ
ftr-380	2001	29	the	the	DET
ftr-380	2001	30	taxpayer	taxpayer	NOUN
ftr-380	2001	31	relied	rely	VERB
ftr-380	2001	32	upon	upon	SCONJ
ftr-380	2001	33	a	a	DET
ftr-380	2001	34	more	more	ADV
ftr-380	2001	35	-	-	PUNCT
ftr-380	2001	36	likely	likely	ADJ
ftr-380	2001	37	-	-	PUNCT
ftr-380	2001	38	than	than	ADP
ftr-380	2001	39	-	-	PUNCT
ftr-380	2001	40	not	not	PART
ftr-380	2001	41	opinion	opinion	NOUN
ftr-380	2001	42	from	from	ADP
ftr-380	2001	43	a	a	DET
ftr-380	2001	44	non	non	ADJ
ftr-380	2001	45	-	-	ADJ
ftr-380	2001	46	disqualified	disqualified	ADJ
ftr-380	2001	47	tax	tax	NOUN
ftr-380	2001	48	advisor	advisor	NOUN
ftr-380	2001	49	that	that	PRON
ftr-380	2001	50	considered	consider	VERB
ftr-380	2001	51	all	all	DET
ftr-380	2001	52	the	the	DET
ftr-380	2001	53	relevant	relevant	ADJ
ftr-380	2001	54	facts	fact	NOUN
ftr-380	2001	55	and	and	CCONJ
ftr-380	2001	56	did	do	AUX
ftr-380	2001	57	not	not	PART
ftr-380	2001	58	assume	assume	VERB
ftr-380	2001	59	any	any	DET
ftr-380	2001	60	unreasonable	unreasonable	ADJ
ftr-380	2001	61	facts	fact	NOUN
ftr-380	2001	62	.	.	PUNCT
ftr-380	2002	1	the	the	DET
ftr-380	2002	2	terms	term	NOUN
ftr-380	2002	3	of	of	ADP
ftr-380	2002	4	the	the	DET
ftr-380	2002	5	settlement	settlement	NOUN
ftr-380	2002	6	require	require	VERB
ftr-380	2002	7	that	that	SCONJ
ftr-380	2002	8	improperlyclaimed	improperlyclaimed	ADJ
ftr-380	2002	9	tax	tax	NOUN
ftr-380	2002	10	benefits	benefit	NOUN
ftr-380	2002	11	be	be	AUX
ftr-380	2002	12	disallowed	disallow	VERB
ftr-380	2002	13	,	,	PUNCT
ftr-380	2002	14	but	but	CCONJ
ftr-380	2002	15	transaction	transaction	NOUN
ftr-380	2002	16	costs	cost	NOUN
ftr-380	2002	17	will	will	AUX
ftr-380	2002	18	generally	generally	ADV
ftr-380	2002	19	be	be	AUX
ftr-380	2002	20	allowed	allow	VERB
ftr-380	2002	21	as	as	ADP
ftr-380	2002	22	an	an	DET
ftr-380	2002	23	ordinary	ordinary	ADJ
ftr-380	2002	24	loss	loss	NOUN
ftr-380	2002	25	.	.	PUNCT
ftr-380	2003	1	promoters	promoter	NOUN
ftr-380	2003	2	and	and	CCONJ
ftr-380	2003	3	related	related	ADJ
ftr-380	2003	4	persons	person	NOUN
ftr-380	2003	5	are	be	AUX
ftr-380	2003	6	not	not	PART
ftr-380	2003	7	normally	normally	ADV
ftr-380	2003	8	eligible	eligible	ADJ
ftr-380	2003	9	for	for	ADP
ftr-380	2003	10	the	the	DET
ftr-380	2003	11	settlement	settlement	NOUN
ftr-380	2003	12	initiative	initiative	NOUN
ftr-380	2003	13	,	,	PUNCT
ftr-380	2003	14	and	and	CCONJ
ftr-380	2003	15	persons	person	NOUN
ftr-380	2003	16	engaged	engage	VERB
ftr-380	2003	17	in	in	ADP
ftr-380	2003	18	a	a	DET
ftr-380	2003	19	transaction	transaction	NOUN
ftr-380	2003	20	that	that	PRON
ftr-380	2003	21	had	have	AUX
ftr-380	2003	22	been	be	AUX
ftr-380	2003	23	designated	designate	VERB
ftr-380	2003	24	for	for	ADP
ftr-380	2003	25	litigation	litigation	NOUN
ftr-380	2003	26	,	,	PUNCT
ftr-380	2003	27	persons	person	NOUN
ftr-380	2003	28	in	in	ADP
ftr-380	2003	29	litigation	litigation	NOUN
ftr-380	2003	30	,	,	PUNCT
ftr-380	2003	31	persons	person	NOUN
ftr-380	2003	32	against	against	ADP
ftr-380	2003	33	whom	whom	PRON
ftr-380	2003	34	the	the	DET
ftr-380	2003	35	fraud	fraud	NOUN
ftr-380	2003	36	penalty	penalty	NOUN
ftr-380	2003	37	was	be	AUX
ftr-380	2003	38	imposed	impose	VERB
ftr-380	2003	39	or	or	CCONJ
ftr-380	2003	40	considered	consider	VERB
ftr-380	2003	41	and	and	CCONJ
ftr-380	2003	42	persons	person	NOUN
ftr-380	2003	43	under	under	ADP
ftr-380	2003	44	criminal	criminal	ADJ
ftr-380	2003	45	investigation	investigation	NOUN
ftr-380	2003	46	are	be	AUX
ftr-380	2003	47	ineligible	ineligible	ADJ
ftr-380	2003	48	for	for	ADP
ftr-380	2003	49	the	the	DET
ftr-380	2003	50	settlement	settlement	NOUN
ftr-380	2003	51	initiative	initiative	NOUN
ftr-380	2003	52	.	.	PUNCT
ftr-380	2004	1	taxpayers	taxpayer	NOUN
ftr-380	2004	2	must	must	AUX
ftr-380	2004	3	notify	notify	VERB
ftr-380	2004	4	the	the	DET
ftr-380	2004	5	irs	irs	PROPN
ftr-380	2004	6	of	of	ADP
ftr-380	2004	7	their	their	PRON
ftr-380	2004	8	intent	intent	NOUN
ftr-380	2004	9	to	to	PART
ftr-380	2004	10	participate	participate	VERB
ftr-380	2004	11	by	by	ADP
ftr-380	2004	12	1/23/06	1/23/06	NUM
ftr-380	2004	13	by	by	ADP
ftr-380	2004	14	making	make	VERB
ftr-380	2004	15	an	an	DET
ftr-380	2004	16	election	election	NOUN
ftr-380	2004	17	on	on	ADP
ftr-380	2004	18	form	form	NOUN
ftr-380	2004	19	13750	13750	NUM
ftr-380	2004	20	(	(	PUNCT
ftr-380	2004	21	"	"	PUNCT
ftr-380	2004	22	election	election	NOUN
ftr-380	2004	23	to	to	PART
ftr-380	2004	24	participate	participate	VERB
ftr-380	2004	25	in	in	ADP
ftr-380	2004	26	announcement	announcement	NOUN
ftr-380	2004	27	2005	2005	NUM
ftr-380	2004	28	-	-	SYM
ftr-380	2004	29	80	80	NUM
ftr-380	2004	30	settlement	settlement	NOUN
ftr-380	2004	31	initiative	initiative	NOUN
ftr-380	2004	32	"	"	PUNCT
ftr-380	2004	33	)	)	PUNCT
ftr-380	2004	34	,	,	PUNCT
ftr-380	2004	35	and	and	CCONJ
ftr-380	2004	36	sending	send	VERB
ftr-380	2004	37	it	it	PRON
ftr-380	2004	38	,	,	PUNCT
ftr-380	2004	39	together	together	ADV
ftr-380	2004	40	with	with	ADP
ftr-380	2004	41	all	all	DET
ftr-380	2004	42	required	required	ADJ
ftr-380	2004	43	attachments	attachment	NOUN
ftr-380	2004	44	,	,	PUNCT
ftr-380	2004	45	to	to	ADP
ftr-380	2004	46	the	the	DET
ftr-380	2004	47	service	service	NOUN
ftr-380	2004	48	.	.	PUNCT
ftr-380	2005	1	a.	a.	NOUN
ftr-380	2005	2	frequently	frequently	ADV
ftr-380	2005	3	asked	ask	VERB
ftr-380	2005	4	questions	question	NOUN
ftr-380	2005	5	.	.	PUNCT
ftr-380	2006	1	(	(	PUNCT
ftr-380	2006	2	"	"	PUNCT
ftr-380	2006	3	faqs	faqs	PROPN
ftr-380	2006	4	"	"	PUNCT
ftr-380	2006	5	)	)	PUNCT
ftr-380	2006	6	on	on	ADP
ftr-380	2006	7	the	the	DET
ftr-380	2006	8	announcement	announcement	NOUN
ftr-380	2006	9	2005	2005	NUM
ftr-380	2006	10	-	-	SYM
ftr-380	2006	11	80	80	NUM
ftr-380	2006	12	settlement	settlement	NOUN
ftr-380	2006	13	initiative	initiative	NOUN
ftr-380	2006	14	(	(	PUNCT
ftr-380	2006	15	rev	rev	PROPN
ftr-380	2006	16	.	.	PUNCT
ftr-380	2007	1	12/12/05	12/12/05	NUM
ftr-380	2007	2	)	)	PUNCT
ftr-380	2007	3	,	,	PUNCT
ftr-380	2007	4	2005	2005	NUM
ftr-380	2007	5	tnt	tnt	NOUN
ftr-380	2007	6	239	239	NUM
ftr-380	2007	7	-	-	SYM
ftr-380	2007	8	8	8	NUM
ftr-380	2007	9	and	and	CCONJ
ftr-380	2007	10	the	the	DET
ftr-380	2007	11	irs	irs	PROPN
ftr-380	2007	12	web	web	NOUN
ftr-380	2007	13	site	site	NOUN
ftr-380	2007	14	.	.	PUNCT
ftr-380	2007	15	0	0	NUM
ftr-380	2007	16	son	son	NOUN
ftr-380	2007	17	-	-	PUNCT
ftr-380	2007	18	of	of	ADP
ftr-380	2007	19	-	-	PUNCT
ftr-380	2007	20	boss	boss	NOUN
ftr-380	2007	21	transactions	transaction	NOUN
ftr-380	2007	22	are	be	AUX
ftr-380	2007	23	ineligible	ineligible	ADJ
ftr-380	2007	24	for	for	ADP
ftr-380	2007	25	the	the	DET
ftr-380	2007	26	settlement	settlement	NOUN
ftr-380	2007	27	initiative	initiative	NOUN
ftr-380	2007	28	.	.	PUNCT
ftr-380	2008	1	b.	b.	PROPN
ftr-380	2009	1	strong	strong	ADJ
ftr-380	2009	2	encouragement	encouragement	NOUN
ftr-380	2009	3	for	for	SCONJ
ftr-380	2009	4	taxpayers	taxpayer	NOUN
ftr-380	2009	5	to	to	PART
ftr-380	2009	6	use	use	VERB
ftr-380	2009	7	announcement	announcement	NOUN
ftr-380	2009	8	2005	2005	NUM
ftr-380	2009	9	-	-	SYM
ftr-380	2009	10	80	80	NUM
ftr-380	2009	11	global	global	ADJ
ftr-380	2009	12	settlement	settlement	NOUN
ftr-380	2009	13	initiative	initiative	NOUN
ftr-380	2009	14	.	.	PUNCT
ftr-380	2010	1	section	section	NOUN
ftr-380	2010	2	303	303	NUM
ftr-380	2010	3	of	of	ADP
ftr-380	2010	4	the	the	DET
ftr-380	2010	5	go	go	NOUN
ftr-380	2010	6	zone	zone	PROPN
ftr-380	2010	7	act	act	NOUN
ftr-380	2010	8	of	of	ADP
ftr-380	2010	9	2005	2005	NUM
ftr-380	2010	10	amends	amend	NOUN
ftr-380	2010	11	§	§	PROPN
ftr-380	2010	12	903	903	NUM
ftr-380	2010	13	of	of	ADP
ftr-380	2010	14	the	the	DET
ftr-380	2010	15	jobs	job	NOUN
ftr-380	2010	16	act	act	NOUN
ftr-380	2010	17	of	of	ADP
ftr-380	2010	18	2004	2004	NUM
ftr-380	2010	19	to	to	PART
ftr-380	2010	20	provide	provide	VERB
ftr-380	2010	21	that	that	SCONJ
ftr-380	2010	22	the	the	DET
ftr-380	2010	23	§	§	PROPN
ftr-380	2010	24	6404(g	6404(g	NOUN
ftr-380	2010	25	)	)	PUNCT
ftr-380	2010	26	post-18	post-18	NOUN
ftr-380	2010	27	-	-	PUNCT
ftr-380	2010	28	month	month	NOUN
ftr-380	2010	29	interest	interest	NOUN
ftr-380	2010	30	suspension	suspension	NOUN
ftr-380	2010	31	will	will	AUX
ftr-380	2010	32	not	not	PART
ftr-380	2010	33	apply	apply	VERB
ftr-380	2010	34	at	at	ADV
ftr-380	2010	35	all	all	ADV
ftr-380	2010	36	to	to	PART
ftr-380	2010	37	reportable	reportable	VERB
ftr-380	2010	38	and	and	CCONJ
ftr-380	2010	39	listed	list	VERB
ftr-380	2010	40	transactions	transaction	NOUN
ftr-380	2010	41	that	that	PRON
ftr-380	2010	42	are	be	AUX
ftr-380	2010	43	still	still	ADV
ftr-380	2010	44	open	open	ADJ
ftr-380	2010	45	on	on	ADP
ftr-380	2010	46	12/14/05	12/14/05	PROPN
ftr-380	2010	47	unless	unless	SCONJ
ftr-380	2010	48	the	the	DET
ftr-380	2010	49	taxpayer	taxpayer	NOUN
ftr-380	2010	50	is	be	AUX
ftr-380	2010	51	participating	participate	VERB
ftr-380	2010	52	in	in	ADP
ftr-380	2010	53	a	a	DET
ftr-380	2010	54	settlement	settlement	NOUN
ftr-380	2010	55	initiative	initiative	NOUN
ftr-380	2010	56	described	describe	VERB
ftr-380	2010	57	in	in	ADP
ftr-380	2010	58	announcement	announcement	NOUN
ftr-380	2010	59	2005	2005	NUM
ftr-380	2010	60	-	-	SYM
ftr-380	2010	61	80	80	NUM
ftr-380	2010	62	or	or	CCONJ
ftr-380	2010	63	the	the	DET
ftr-380	2010	64	irs	irs	PROPN
ftr-380	2010	65	has	have	AUX
ftr-380	2010	66	determined	determine	VERB
ftr-380	2010	67	that	that	SCONJ
ftr-380	2010	68	the	the	DET
ftr-380	2010	69	taxpayer	taxpayer	NOUN
ftr-380	2010	70	"	"	PUNCT
ftr-380	2010	71	has	have	AUX
ftr-380	2010	72	acted	act	VERB
ftr-380	2010	73	reasonably	reasonably	ADV
ftr-380	2010	74	and	and	CCONJ
ftr-380	2010	75	in	in	ADP
ftr-380	2010	76	good	good	ADJ
ftr-380	2010	77	faith	faith	NOUN
ftr-380	2010	78	.	.	PUNCT
ftr-380	2010	79	"	"	PUNCT
ftr-380	2011	1	section	section	NOUN
ftr-380	2011	2	903	903	NUM
ftr-380	2011	3	of	of	ADP
ftr-380	2011	4	the	the	DET
ftr-380	2011	5	jobs	job	NOUN
ftr-380	2011	6	act	act	NOUN
ftr-380	2011	7	of	of	ADP
ftr-380	2011	8	2004	2004	NUM
ftr-380	2011	9	provided	provide	VERB
ftr-380	2011	10	that	that	SCONJ
ftr-380	2011	11	the	the	DET
ftr-380	2011	12	interest	interest	NOUN
ftr-380	2011	13	suspension	suspension	NOUN
ftr-380	2011	14	for	for	ADP
ftr-380	2011	15	reportable	reportable	ADJ
ftr-380	2011	16	and	and	CCONJ
ftr-380	2011	17	listed	list	VERB
ftr-380	2011	18	transactions	transaction	NOUN
ftr-380	2011	19	would	would	AUX
ftr-380	2011	20	not	not	PART
ftr-380	2011	21	apply	apply	VERB
ftr-380	2011	22	after	after	ADP
ftr-380	2011	23	10/3/04	10/3/04	NUM
ftr-380	2011	24	.	.	NOUN
ftr-380	2011	25	3	3	NUM
ftr-380	2011	26	.	.	NUM
ftr-380	2011	27	proposed	propose	VERB
ftr-380	2011	28	revisions	revision	NOUN
ftr-380	2011	29	to	to	PART
ftr-380	2011	30	circular	circular	VERB
ftr-380	2011	31	230	230	NUM
ftr-380	2011	32	related	relate	VERB
ftr-380	2011	33	to	to	ADP
ftr-380	2011	34	tax	tax	NOUN
ftr-380	2011	35	shelters	shelter	NOUN
ftr-380	2011	36	require	require	VERB
ftr-380	2011	37	disclosures	disclosure	NOUN
ftr-380	2011	38	in	in	ADP
ftr-380	2011	39	tax	tax	NOUN
ftr-380	2011	40	shelter	shelter	NOUN
ftr-380	2011	41	opinions	opinion	NOUN
ftr-380	2011	42	of	of	ADP
ftr-380	2011	43	relationship	relationship	NOUN
ftr-380	2011	44	between	between	ADP
ftr-380	2011	45	practitioner	practitioner	NOUN
ftr-380	2011	46	and	and	CCONJ
ftr-380	2011	47	promoter	promoter	NOUN
ftr-380	2011	48	,	,	PUNCT
ftr-380	2011	49	etc	etc	X
ftr-380	2011	50	.	.	X
ftr-380	2011	51	reg-122379	reg-122379	PROPN
ftr-380	2011	52	-	-	PUNCT
ftr-380	2011	53	02	02	NUM
ftr-380	2011	54	,	,	PUNCT
ftr-380	2011	55	regulations	regulation	NOUN
ftr-380	2011	56	governing	govern	VERB
ftr-380	2011	57	practice	practice	NOUN
ftr-380	2011	58	before	before	ADP
ftr-380	2011	59	the	the	DET
ftr-380	2011	60	internal	internal	ADJ
ftr-380	2011	61	revenue	revenue	NOUN
ftr-380	2011	62	service	service	NOUN
ftr-380	2011	63	,	,	PUNCT
ftr-380	2011	64	68	68	NUM
ftr-380	2011	65	f.r	f.r	NOUN
ftr-380	2011	66	.	.	NOUN
ftr-380	2011	67	75186	75186	NUM
ftr-380	2011	68	(	(	PUNCT
ftr-380	2011	69	12/30/03	12/30/03	PROPN
ftr-380	2011	70	)	)	PUNCT
ftr-380	2011	71	.	.	PUNCT
ftr-380	2012	1	new	new	ADJ
ftr-380	2012	2	proposed	propose	VERB
ftr-380	2012	3	amendments	amendment	NOUN
ftr-380	2012	4	,	,	PUNCT
ftr-380	2012	5	which	which	PRON
ftr-380	2012	6	differ	differ	VERB
ftr-380	2012	7	from	from	ADP
ftr-380	2012	8	the	the	DET
ftr-380	2012	9	1/12/01	1/12/01	NUM
ftr-380	2012	10	proposed	propose	VERB
ftr-380	2012	11	amendments	amendment	NOUN
ftr-380	2012	12	in	in	ADP
ftr-380	2012	13	several	several	ADJ
ftr-380	2012	14	ways	way	NOUN
ftr-380	2012	15	:	:	PUNCT
ftr-380	2012	16	(	(	PUNCT
ftr-380	2012	17	1	1	X
ftr-380	2012	18	)	)	PUNCT
ftr-380	2012	19	§	§	PROPN
ftr-380	2012	20	10.33	10.33	NUM
ftr-380	2012	21	prescribes	prescribe	VERB
ftr-380	2012	22	best	good	ADJ
ftr-380	2012	23	practices	practice	NOUN
ftr-380	2012	24	for	for	ADP
ftr-380	2012	25	all	all	DET
ftr-380	2012	26	tax	tax	NOUN
ftr-380	2012	27	advisors	advisor	NOUN
ftr-380	2012	28	;	;	PUNCT
ftr-380	2012	29	(	(	PUNCT
ftr-380	2012	30	2	2	X
ftr-380	2012	31	)	)	PUNCT
ftr-380	2012	32	§	§	PROPN
ftr-380	2012	33	10.35	10.35	NUM
ftr-380	2012	34	combines	combine	NOUN
ftr-380	2012	35	and	and	CCONJ
ftr-380	2012	36	modifies	modify	VERB
ftr-380	2012	37	the	the	DET
ftr-380	2012	38	standards	standard	NOUN
ftr-380	2012	39	20061	20061	NUM
ftr-380	2012	40	florida	florida	PROPN
ftr-380	2012	41	tax	tax	NOUN
ftr-380	2012	42	review	review	NOUN
ftr-380	2012	43	applicable	applicable	ADJ
ftr-380	2012	44	to	to	PART
ftr-380	2012	45	"	"	PUNCT
ftr-380	2012	46	marketed	market	VERB
ftr-380	2012	47	"	"	PUNCT
ftr-380	2012	48	and	and	CCONJ
ftr-380	2012	49	"	"	PUNCT
ftr-380	2012	50	more	more	ADV
ftr-380	2012	51	likely	likely	ADJ
ftr-380	2012	52	than	than	ADP
ftr-380	2012	53	not	not	PART
ftr-380	2012	54	"	"	PUNCT
ftr-380	2012	55	tax	tax	NOUN
ftr-380	2012	56	shelter	shelter	NOUN
ftr-380	2012	57	opinions	opinion	NOUN
ftr-380	2012	58	from	from	ADP
ftr-380	2012	59	former	former	ADJ
ftr-380	2012	60	§	§	PROPN
ftr-380	2012	61	§	§	PROPN
ftr-380	2012	62	10.33	10.33	NUM
ftr-380	2012	63	and	and	CCONJ
ftr-380	2012	64	10.35	10.35	NUM
ftr-380	2012	65	;	;	PUNCT
ftr-380	2012	66	(	(	PUNCT
ftr-380	2012	67	3	3	X
ftr-380	2012	68	)	)	PUNCT
ftr-380	2012	69	§	§	PROPN
ftr-380	2012	70	10.36	10.36	NUM
ftr-380	2012	71	contains	contain	VERB
ftr-380	2012	72	the	the	DET
ftr-380	2012	73	revised	revise	VERB
ftr-380	2012	74	procedures	procedure	NOUN
ftr-380	2012	75	for	for	ADP
ftr-380	2012	76	ensuring	ensure	VERB
ftr-380	2012	77	compliance	compliance	NOUN
ftr-380	2012	78	with	with	ADP
ftr-380	2012	79	§	§	PROPN
ftr-380	2012	80	§	§	PROPN
ftr-380	2012	81	10.33	10.33	NUM
ftr-380	2012	82	and	and	CCONJ
ftr-380	2012	83	10.35	10.35	NUM
ftr-380	2012	84	;	;	PUNCT
ftr-380	2012	85	and	and	CCONJ
ftr-380	2012	86	(	(	PUNCT
ftr-380	2012	87	4	4	X
ftr-380	2012	88	)	)	PUNCT
ftr-380	2012	89	new	new	ADJ
ftr-380	2012	90	§	§	PROPN
ftr-380	2012	91	10.37	10.37	NUM
ftr-380	2012	92	contains	contain	VERB
ftr-380	2012	93	provisions	provision	NOUN
ftr-380	2012	94	relating	relate	VERB
ftr-380	2012	95	to	to	ADP
ftr-380	2012	96	advisory	advisory	ADJ
ftr-380	2012	97	committees	committee	NOUN
ftr-380	2012	98	to	to	ADP
ftr-380	2012	99	the	the	DET
ftr-380	2012	100	office	office	NOUN
ftr-380	2012	101	of	of	ADP
ftr-380	2012	102	professional	professional	ADJ
ftr-380	2012	103	responsibility	responsibility	NOUN
ftr-380	2012	104	.	.	PUNCT
ftr-380	2013	1	*	*	PUNCT
ftr-380	2013	2	under	under	ADP
ftr-380	2013	3	§	§	PROPN
ftr-380	2013	4	10.33	10.33	NUM
ftr-380	2013	5	"	"	PUNCT
ftr-380	2013	6	best	good	ADJ
ftr-380	2013	7	practices	practice	NOUN
ftr-380	2013	8	"	"	PUNCT
ftr-380	2013	9	include	include	VERB
ftr-380	2013	10	:	:	PUNCT
ftr-380	2013	11	(	(	PUNCT
ftr-380	2013	12	1	1	X
ftr-380	2013	13	)	)	PUNCT
ftr-380	2013	14	communicating	communicate	VERB
ftr-380	2013	15	clearly	clearly	ADV
ftr-380	2013	16	with	with	ADP
ftr-380	2013	17	the	the	DET
ftr-380	2013	18	client	client	NOUN
ftr-380	2013	19	regarding	regard	VERB
ftr-380	2013	20	the	the	DET
ftr-380	2013	21	terms	term	NOUN
ftr-380	2013	22	of	of	ADP
ftr-380	2013	23	the	the	DET
ftr-380	2013	24	engagement	engagement	NOUN
ftr-380	2013	25	and	and	CCONJ
ftr-380	2013	26	the	the	DET
ftr-380	2013	27	form	form	NOUN
ftr-380	2013	28	and	and	CCONJ
ftr-380	2013	29	scope	scope	NOUN
ftr-380	2013	30	of	of	ADP
ftr-380	2013	31	the	the	DET
ftr-380	2013	32	advice	advice	NOUN
ftr-380	2013	33	or	or	CCONJ
ftr-380	2013	34	assistance	assistance	NOUN
ftr-380	2013	35	to	to	PART
ftr-380	2013	36	be	be	AUX
ftr-380	2013	37	rendered	render	VERB
ftr-380	2013	38	;	;	PUNCT
ftr-380	2013	39	(	(	PUNCT
ftr-380	2013	40	2	2	X
ftr-380	2013	41	)	)	PUNCT
ftr-380	2013	42	establishing	establish	VERB
ftr-380	2013	43	the	the	DET
ftr-380	2013	44	relevant	relevant	ADJ
ftr-380	2013	45	facts	fact	NOUN
ftr-380	2013	46	,	,	PUNCT
ftr-380	2013	47	including	include	VERB
ftr-380	2013	48	evaluating	evaluate	VERB
ftr-380	2013	49	the	the	DET
ftr-380	2013	50	reasonableness	reasonableness	NOUN
ftr-380	2013	51	of	of	ADP
ftr-380	2013	52	any	any	DET
ftr-380	2013	53	assumptions	assumption	NOUN
ftr-380	2013	54	or	or	CCONJ
ftr-380	2013	55	representations	representation	NOUN
ftr-380	2013	56	;	;	PUNCT
ftr-380	2013	57	(	(	PUNCT
ftr-380	2013	58	3	3	X
ftr-380	2013	59	)	)	PUNCT
ftr-380	2013	60	relating	relate	VERB
ftr-380	2013	61	applicable	applicable	ADJ
ftr-380	2013	62	law	law	NOUN
ftr-380	2013	63	,	,	PUNCT
ftr-380	2013	64	including	include	VERB
ftr-380	2013	65	potentially	potentially	ADV
ftr-380	2013	66	applicable	applicable	ADJ
ftr-380	2013	67	judicial	judicial	ADJ
ftr-380	2013	68	doctrines	doctrine	NOUN
ftr-380	2013	69	,	,	PUNCT
ftr-380	2013	70	to	to	ADP
ftr-380	2013	71	the	the	DET
ftr-380	2013	72	relevant	relevant	ADJ
ftr-380	2013	73	facts	fact	NOUN
ftr-380	2013	74	;	;	PUNCT
ftr-380	2013	75	(	(	PUNCT
ftr-380	2013	76	4	4	X
ftr-380	2013	77	)	)	PUNCT
ftr-380	2013	78	arriving	arrive	VERB
ftr-380	2013	79	at	at	ADP
ftr-380	2013	80	a	a	DET
ftr-380	2013	81	conclusion	conclusion	NOUN
ftr-380	2013	82	supported	support	VERB
ftr-380	2013	83	by	by	ADP
ftr-380	2013	84	the	the	DET
ftr-380	2013	85	law	law	NOUN
ftr-380	2013	86	and	and	CCONJ
ftr-380	2013	87	the	the	DET
ftr-380	2013	88	facts	fact	NOUN
ftr-380	2013	89	;	;	PUNCT
ftr-380	2013	90	(	(	PUNCT
ftr-380	2013	91	5	5	X
ftr-380	2013	92	)	)	PUNCT
ftr-380	2013	93	advising	advise	VERB
ftr-380	2013	94	the	the	DET
ftr-380	2013	95	client	client	NOUN
ftr-380	2013	96	regarding	regard	VERB
ftr-380	2013	97	the	the	DET
ftr-380	2013	98	import	import	NOUN
ftr-380	2013	99	of	of	ADP
ftr-380	2013	100	the	the	DET
ftr-380	2013	101	conclusions	conclusion	NOUN
ftr-380	2013	102	reached	reach	VERB
ftr-380	2013	103	;	;	PUNCT
ftr-380	2013	104	and	and	CCONJ
ftr-380	2013	105	(	(	PUNCT
ftr-380	2013	106	6	6	X
ftr-380	2013	107	)	)	PUNCT
ftr-380	2013	108	acting	act	VERB
ftr-380	2013	109	fairly	fairly	ADV
ftr-380	2013	110	and	and	CCONJ
ftr-380	2013	111	with	with	ADP
ftr-380	2013	112	integrity	integrity	NOUN
ftr-380	2013	113	in	in	ADP
ftr-380	2013	114	practice	practice	NOUN
ftr-380	2013	115	before	before	ADP
ftr-380	2013	116	the	the	DET
ftr-380	2013	117	irs	irs	PROPN
ftr-380	2013	118	.	.	PUNCT
ftr-380	2014	1	*	*	PUNCT
ftr-380	2014	2	tax	tax	NOUN
ftr-380	2014	3	shelter	shelter	NOUN
ftr-380	2014	4	opinions	opinion	NOUN
ftr-380	2014	5	covered	cover	VERB
ftr-380	2014	6	by	by	ADP
ftr-380	2014	7	§	§	PROPN
ftr-380	2014	8	10.35	10.35	NUM
ftr-380	2014	9	are	be	AUX
ftr-380	2014	10	more	more	ADV
ftr-380	2014	11	-	-	PUNCT
ftr-380	2014	12	likely	likely	ADJ
ftr-380	2014	13	-	-	PUNCT
ftr-380	2014	14	than	than	ADP
ftr-380	2014	15	-	-	PUNCT
ftr-380	2014	16	not	not	PART
ftr-380	2014	17	and	and	CCONJ
ftr-380	2014	18	marketed	market	VERB
ftr-380	2014	19	tax	tax	NOUN
ftr-380	2014	20	shelter	shelter	NOUN
ftr-380	2014	21	opinions	opinion	NOUN
ftr-380	2014	22	;	;	PUNCT
ftr-380	2014	23	they	they	PRON
ftr-380	2014	24	,	,	PUNCT
ftr-380	2014	25	however	however	ADV
ftr-380	2014	26	,	,	PUNCT
ftr-380	2014	27	do	do	AUX
ftr-380	2014	28	not	not	PART
ftr-380	2014	29	include	include	VERB
ftr-380	2014	30	preliminary	preliminary	ADJ
ftr-380	2014	31	advice	advice	NOUN
ftr-380	2014	32	provided	provide	VERB
ftr-380	2014	33	pursuant	pursuant	ADV
ftr-380	2014	34	to	to	ADP
ftr-380	2014	35	an	an	DET
ftr-380	2014	36	engagement	engagement	NOUN
ftr-380	2014	37	in	in	ADP
ftr-380	2014	38	which	which	PRON
ftr-380	2014	39	the	the	DET
ftr-380	2014	40	practitioner	practitioner	NOUN
ftr-380	2014	41	is	be	AUX
ftr-380	2014	42	expected	expect	VERB
ftr-380	2014	43	subsequently	subsequently	ADV
ftr-380	2014	44	to	to	PART
ftr-380	2014	45	provide	provide	VERB
ftr-380	2014	46	an	an	DET
ftr-380	2014	47	opinion	opinion	NOUN
ftr-380	2014	48	that	that	PRON
ftr-380	2014	49	satisfies	satisfy	VERB
ftr-380	2014	50	§	§	PROPN
ftr-380	2014	51	10.35	10.35	NUM
ftr-380	2014	52	.	.	PUNCT
ftr-380	2015	1	the	the	DET
ftr-380	2015	2	definition	definition	NOUN
ftr-380	2015	3	of	of	ADP
ftr-380	2015	4	"	"	PUNCT
ftr-380	2015	5	tax	tax	NOUN
ftr-380	2015	6	shelter	shelter	NOUN
ftr-380	2015	7	,	,	PUNCT
ftr-380	2015	8	"	"	PUNCT
ftr-380	2015	9	tracking	track	VERB
ftr-380	2015	10	the	the	DET
ftr-380	2015	11	one	one	NOUN
ftr-380	2015	12	found	find	VERB
ftr-380	2015	13	in	in	ADP
ftr-380	2015	14	§	§	PROPN
ftr-380	2015	15	6662	6662	NUM
ftr-380	2015	16	which	which	PRON
ftr-380	2015	17	was	be	AUX
ftr-380	2015	18	contained	contain	VERB
ftr-380	2015	19	in	in	ADP
ftr-380	2015	20	the	the	DET
ftr-380	2015	21	2001	2001	NUM
ftr-380	2015	22	proposed	propose	VERB
ftr-380	2015	23	regulations	regulation	NOUN
ftr-380	2015	24	,	,	PUNCT
ftr-380	2015	25	remains	remain	VERB
ftr-380	2015	26	the	the	DET
ftr-380	2015	27	same	same	ADJ
ftr-380	2015	28	.	.	PUNCT
ftr-380	2016	1	the	the	DET
ftr-380	2016	2	requirements	requirement	NOUN
ftr-380	2016	3	for	for	ADP
ftr-380	2016	4	tax	tax	NOUN
ftr-380	2016	5	shelter	shelter	NOUN
ftr-380	2016	6	opinions	opinion	NOUN
ftr-380	2016	7	include	include	VERB
ftr-380	2016	8	:	:	PUNCT
ftr-380	2016	9	(	(	PUNCT
ftr-380	2016	10	1	1	X
ftr-380	2016	11	)	)	PUNCT
ftr-380	2016	12	identifying	identify	VERB
ftr-380	2016	13	and	and	CCONJ
ftr-380	2016	14	considering	consider	VERB
ftr-380	2016	15	all	all	DET
ftr-380	2016	16	relevant	relevant	ADJ
ftr-380	2016	17	facts	fact	NOUN
ftr-380	2016	18	and	and	CCONJ
ftr-380	2016	19	not	not	PART
ftr-380	2016	20	relying	rely	VERB
ftr-380	2016	21	on	on	ADP
ftr-380	2016	22	any	any	DET
ftr-380	2016	23	unreasonable	unreasonable	ADJ
ftr-380	2016	24	factual	factual	ADJ
ftr-380	2016	25	assumptions	assumption	NOUN
ftr-380	2016	26	or	or	CCONJ
ftr-380	2016	27	representations	representation	NOUN
ftr-380	2016	28	;	;	PUNCT
ftr-380	2016	29	(	(	PUNCT
ftr-380	2016	30	2	2	X
ftr-380	2016	31	)	)	PUNCT
ftr-380	2016	32	relating	relate	VERB
ftr-380	2016	33	the	the	DET
ftr-380	2016	34	applicable	applicable	ADJ
ftr-380	2016	35	law	law	NOUN
ftr-380	2016	36	to	to	ADP
ftr-380	2016	37	the	the	DET
ftr-380	2016	38	relevant	relevant	ADJ
ftr-380	2016	39	facts	fact	NOUN
ftr-380	2016	40	in	in	ADP
ftr-380	2016	41	a	a	DET
ftr-380	2016	42	reasonable	reasonable	ADJ
ftr-380	2016	43	manner	manner	NOUN
ftr-380	2016	44	;	;	PUNCT
ftr-380	2016	45	(	(	PUNCT
ftr-380	2016	46	3	3	X
ftr-380	2016	47	)	)	PUNCT
ftr-380	2016	48	considering	consider	VERB
ftr-380	2016	49	all	all	DET
ftr-380	2016	50	material	material	ADJ
ftr-380	2016	51	federal	federal	ADJ
ftr-380	2016	52	tax	tax	NOUN
ftr-380	2016	53	issues	issue	NOUN
ftr-380	2016	54	and	and	CCONJ
ftr-380	2016	55	reaching	reach	VERB
ftr-380	2016	56	a	a	DET
ftr-380	2016	57	conclusion	conclusion	NOUN
ftr-380	2016	58	supported	support	VERB
ftr-380	2016	59	by	by	ADP
ftr-380	2016	60	the	the	DET
ftr-380	2016	61	facts	fact	NOUN
ftr-380	2016	62	and	and	CCONJ
ftr-380	2016	63	the	the	DET
ftr-380	2016	64	law	law	NOUN
ftr-380	2016	65	with	with	ADP
ftr-380	2016	66	respect	respect	NOUN
ftr-380	2016	67	to	to	ADP
ftr-380	2016	68	each	each	DET
ftr-380	2016	69	issue	issue	NOUN
ftr-380	2016	70	;	;	PUNCT
ftr-380	2016	71	and	and	CCONJ
ftr-380	2016	72	(	(	PUNCT
ftr-380	2016	73	4	4	X
ftr-380	2016	74	)	)	PUNCT
ftr-380	2016	75	providing	provide	VERB
ftr-380	2016	76	an	an	DET
ftr-380	2016	77	overall	overall	ADJ
ftr-380	2016	78	conclusion	conclusion	NOUN
ftr-380	2016	79	as	as	ADP
ftr-380	2016	80	to	to	ADP
ftr-380	2016	81	the	the	DET
ftr-380	2016	82	federal	federal	ADJ
ftr-380	2016	83	tax	tax	NOUN
ftr-380	2016	84	treatment	treatment	NOUN
ftr-380	2016	85	of	of	ADP
ftr-380	2016	86	each	each	DET
ftr-380	2016	87	tax	tax	NOUN
ftr-380	2016	88	shelter	shelter	NOUN
ftr-380	2016	89	item	item	NOUN
ftr-380	2016	90	,	,	PUNCT
ftr-380	2016	91	and	and	CCONJ
ftr-380	2016	92	the	the	DET
ftr-380	2016	93	reasons	reason	NOUN
ftr-380	2016	94	for	for	ADP
ftr-380	2016	95	that	that	DET
ftr-380	2016	96	conclusion	conclusion	NOUN
ftr-380	2016	97	and	and	CCONJ
ftr-380	2016	98	providing	provide	VERB
ftr-380	2016	99	an	an	DET
ftr-380	2016	100	overall	overall	ADJ
ftr-380	2016	101	conclusion	conclusion	NOUN
ftr-380	2016	102	as	as	ADP
ftr-380	2016	103	to	to	ADP
ftr-380	2016	104	the	the	DET
ftr-380	2016	105	federal	federal	ADJ
ftr-380	2016	106	tax	tax	NOUN
ftr-380	2016	107	treatment	treatment	NOUN
ftr-380	2016	108	of	of	ADP
ftr-380	2016	109	each	each	DET
ftr-380	2016	110	tax	tax	NOUN
ftr-380	2016	111	shelter	shelter	NOUN
ftr-380	2016	112	item	item	NOUN
ftr-380	2016	113	and	and	CCONJ
ftr-380	2016	114	the	the	DET
ftr-380	2016	115	reasons	reason	NOUN
ftr-380	2016	116	for	for	ADP
ftr-380	2016	117	that	that	DET
ftr-380	2016	118	conclusion	conclusion	NOUN
ftr-380	2016	119	.	.	PUNCT
ftr-380	2017	1	*	*	PUNCT
ftr-380	2017	2	under	under	ADP
ftr-380	2017	3	§	§	PROPN
ftr-380	2017	4	10.35(d	10.35(d	NUM
ftr-380	2017	5	)	)	PUNCT
ftr-380	2017	6	,	,	PUNCT
ftr-380	2017	7	a	a	DET
ftr-380	2017	8	practitioner	practitioner	NOUN
ftr-380	2017	9	must	must	AUX
ftr-380	2017	10	disclose	disclose	VERB
ftr-380	2017	11	any	any	DET
ftr-380	2017	12	compensation	compensation	NOUN
ftr-380	2017	13	arrangement	arrangement	NOUN
ftr-380	2017	14	he	he	PRON
ftr-380	2017	15	may	may	AUX
ftr-380	2017	16	have	have	VERB
ftr-380	2017	17	with	with	ADP
ftr-380	2017	18	any	any	DET
ftr-380	2017	19	person	person	NOUN
ftr-380	2017	20	(	(	PUNCT
ftr-380	2017	21	other	other	ADJ
ftr-380	2017	22	than	than	ADP
ftr-380	2017	23	the	the	DET
ftr-380	2017	24	client	client	NOUN
ftr-380	2017	25	for	for	ADP
ftr-380	2017	26	whom	whom	PRON
ftr-380	2017	27	the	the	DET
ftr-380	2017	28	opinion	opinion	NOUN
ftr-380	2017	29	is	be	AUX
ftr-380	2017	30	prepared	prepare	VERB
ftr-380	2017	31	)	)	PUNCT
ftr-380	2017	32	with	with	ADP
ftr-380	2017	33	respect	respect	NOUN
ftr-380	2017	34	to	to	ADP
ftr-380	2017	35	the	the	DET
ftr-380	2017	36	tax	tax	NOUN
ftr-380	2017	37	shelter	shelter	NOUN
ftr-380	2017	38	discussed	discuss	VERB
ftr-380	2017	39	in	in	ADP
ftr-380	2017	40	the	the	DET
ftr-380	2017	41	opinion	opinion	NOUN
ftr-380	2017	42	,	,	PUNCT
ftr-380	2017	43	as	as	ADV
ftr-380	2017	44	well	well	ADV
ftr-380	2017	45	as	as	ADP
ftr-380	2017	46	any	any	DET
ftr-380	2017	47	other	other	ADJ
ftr-380	2017	48	referral	referral	ADJ
ftr-380	2017	49	arrangement	arrangement	NOUN
ftr-380	2017	50	relating	relate	VERB
ftr-380	2017	51	thereto	thereto	VERB
ftr-380	2017	52	.	.	PUNCT
ftr-380	2018	1	the	the	DET
ftr-380	2018	2	practitioner	practitioner	NOUN
ftr-380	2018	3	must	must	AUX
ftr-380	2018	4	also	also	ADV
ftr-380	2018	5	disclose	disclose	VERB
ftr-380	2018	6	that	that	SCONJ
ftr-380	2018	7	a	a	DET
ftr-380	2018	8	marketed	market	VERB
ftr-380	2018	9	opinion	opinion	NOUN
ftr-380	2018	10	may	may	AUX
ftr-380	2018	11	not	not	PART
ftr-380	2018	12	be	be	AUX
ftr-380	2018	13	sufficient	sufficient	ADJ
ftr-380	2018	14	for	for	SCONJ
ftr-380	2018	15	a	a	DET
ftr-380	2018	16	taxpayer	taxpayer	NOUN
ftr-380	2018	17	to	to	PART
ftr-380	2018	18	use	use	VERB
ftr-380	2018	19	for	for	ADP
ftr-380	2018	20	the	the	DET
ftr-380	2018	21	purpose	purpose	NOUN
ftr-380	2018	22	of	of	ADP
ftr-380	2018	23	avoiding	avoid	VERB
ftr-380	2018	24	penalties	penalty	NOUN
ftr-380	2018	25	under	under	ADP
ftr-380	2018	26	§	§	PROPN
ftr-380	2018	27	6662(d	6662(d	NUM
ftr-380	2018	28	)	)	PUNCT
ftr-380	2018	29	,	,	PUNCT
ftr-380	2018	30	and	and	CCONJ
ftr-380	2018	31	must	must	AUX
ftr-380	2018	32	also	also	ADV
ftr-380	2018	33	state	state	VERB
ftr-380	2018	34	that	that	SCONJ
ftr-380	2018	35	taxpayers	taxpayer	NOUN
ftr-380	2018	36	should	should	AUX
ftr-380	2018	37	seek	seek	VERB
ftr-380	2018	38	advice	advice	NOUN
ftr-380	2018	39	from	from	ADP
ftr-380	2018	40	their	their	PRON
ftr-380	2018	41	own	own	ADJ
ftr-380	2018	42	tax	tax	NOUN
ftr-380	2018	43	advisors	advisor	NOUN
ftr-380	2018	44	.	.	PUNCT
ftr-380	2019	1	a	a	DET
ftr-380	2019	2	limited	limited	ADJ
ftr-380	2019	3	scope	scope	NOUN
ftr-380	2019	4	opinion	opinion	NOUN
ftr-380	2019	5	must	must	AUX
ftr-380	2019	6	also	also	ADV
ftr-380	2019	7	disclose	disclose	VERB
ftr-380	2019	8	that	that	SCONJ
ftr-380	2019	9	additional	additional	ADJ
ftr-380	2019	10	issues	issue	NOUN
ftr-380	2019	11	may	may	AUX
ftr-380	2019	12	exist	exist	VERB
ftr-380	2019	13	and	and	CCONJ
ftr-380	2019	14	that	that	SCONJ
ftr-380	2019	15	the	the	DET
ftr-380	2019	16	opinion	opinion	NOUN
ftr-380	2019	17	can	can	AUX
ftr-380	2019	18	not	not	PART
ftr-380	2019	19	be	be	AUX
ftr-380	2019	20	used	use	VERB
ftr-380	2019	21	for	for	ADP
ftr-380	2019	22	penalty	penalty	NOUN
ftr-380	2019	23	-	-	PUNCT
ftr-380	2019	24	avoidance	avoidance	NOUN
ftr-380	2019	25	purposes	purpose	NOUN
ftr-380	2019	26	.	.	PUNCT
ftr-380	2019	27	0	0	PUNCT
ftr-380	2020	1	under	under	ADP
ftr-380	2020	2	§	§	PROPN
ftr-380	2020	3	10.36	10.36	NUM
ftr-380	2020	4	procedures	procedure	NOUN
ftr-380	2020	5	to	to	PART
ftr-380	2020	6	ensure	ensure	VERB
ftr-380	2020	7	compliance	compliance	NOUN
ftr-380	2020	8	are	be	AUX
ftr-380	2020	9	required	require	VERB
ftr-380	2020	10	to	to	PART
ftr-380	2020	11	be	be	AUX
ftr-380	2020	12	followed	follow	VERB
ftr-380	2020	13	by	by	ADP
ftr-380	2020	14	tax	tax	NOUN
ftr-380	2020	15	advisors	advisor	NOUN
ftr-380	2020	16	with	with	ADP
ftr-380	2020	17	responsibility	responsibility	NOUN
ftr-380	2020	18	for	for	ADP
ftr-380	2020	19	overseeing	oversee	VERB
ftr-380	2020	20	a	a	DET
ftr-380	2020	21	firm	firm	NOUN
ftr-380	2020	22	's	's	PART
ftr-380	2020	23	practice	practice	NOUN
ftr-380	2020	24	before	before	ADP
ftr-380	2020	25	the	the	DET
ftr-380	2020	26	irs	irs	PROPN
ftr-380	2020	27	.	.	PUNCT
ftr-380	2021	1	these	these	PRON
ftr-380	2021	2	include	include	VERB
ftr-380	2021	3	ensuring	ensure	VERB
ftr-380	2021	4	that	that	SCONJ
ftr-380	2021	5	the	the	DET
ftr-380	2021	6	firm	firm	NOUN
ftr-380	2021	7	has	have	VERB
ftr-380	2021	8	adequate	adequate	ADJ
ftr-380	2021	9	procedures	procedure	NOUN
ftr-380	2021	10	in	in	ADP
ftr-380	2021	11	effect	effect	NOUN
ftr-380	2021	12	for	for	ADP
ftr-380	2021	13	purposes	purpose	NOUN
ftr-380	2021	14	of	of	ADP
ftr-380	2021	15	complying	comply	VERB
ftr-380	2021	16	with	with	ADP
ftr-380	2021	17	§	§	PROPN
ftr-380	2021	18	10.35	10.35	NUM
ftr-380	2021	19	.	.	NOUN
ftr-380	2021	20	0	0	PUNCT
ftr-380	2022	1	under	under	ADP
ftr-380	2022	2	§	§	PROPN
ftr-380	2022	3	10.37	10.37	NUM
ftr-380	2022	4	the	the	DET
ftr-380	2022	5	director	director	NOUN
ftr-380	2022	6	of	of	ADP
ftr-380	2022	7	the	the	DET
ftr-380	2022	8	office	office	NOUN
ftr-380	2022	9	of	of	ADP
ftr-380	2022	10	professional	professional	ADJ
ftr-380	2022	11	responsibility	responsibility	NOUN
ftr-380	2022	12	is	be	AUX
ftr-380	2022	13	authorized	authorize	VERB
ftr-380	2022	14	to	to	PART
ftr-380	2022	15	establish	establish	VERB
ftr-380	2022	16	advisory	advisory	ADJ
ftr-380	2022	17	[	[	X
ftr-380	2022	18	vol	vol	NOUN
ftr-380	2022	19	8	8	NUM
ftr-380	2022	20	:	:	PUNCT
ftr-380	2022	21	si	si	PROPN
ftr-380	2022	22	recent	recent	ADJ
ftr-380	2022	23	developments	development	NOUN
ftr-380	2022	24	in	in	ADP
ftr-380	2022	25	federal	federal	ADJ
ftr-380	2022	26	income	income	NOUN
ftr-380	2022	27	taxation	taxation	NOUN
ftr-380	2022	28	committees	committee	NOUN
ftr-380	2022	29	to	to	PART
ftr-380	2022	30	review	review	VERB
ftr-380	2022	31	and	and	CCONJ
ftr-380	2022	32	make	make	VERB
ftr-380	2022	33	recommendations	recommendation	NOUN
ftr-380	2022	34	regarding	regard	VERB
ftr-380	2022	35	professional	professional	ADJ
ftr-380	2022	36	standards	standard	NOUN
ftr-380	2022	37	or	or	CCONJ
ftr-380	2022	38	best	good	ADJ
ftr-380	2022	39	practices	practice	NOUN
ftr-380	2022	40	for	for	ADP
ftr-380	2022	41	tax	tax	NOUN
ftr-380	2022	42	advisors	advisor	NOUN
ftr-380	2022	43	.	.	PUNCT
ftr-380	2023	1	they	they	PRON
ftr-380	2023	2	may	may	AUX
ftr-380	2023	3	also	also	ADV
ftr-380	2023	4	,	,	PUNCT
ftr-380	2023	5	more	more	ADV
ftr-380	2023	6	particularly	particularly	ADV
ftr-380	2023	7	,	,	PUNCT
ftr-380	2023	8	advise	advise	VERB
ftr-380	2023	9	the	the	DET
ftr-380	2023	10	director	director	NOUN
ftr-380	2023	11	whether	whether	SCONJ
ftr-380	2023	12	a	a	DET
ftr-380	2023	13	practitioner	practitioner	NOUN
ftr-380	2023	14	may	may	AUX
ftr-380	2023	15	have	have	AUX
ftr-380	2023	16	violated	violate	VERB
ftr-380	2023	17	§	§	PROPN
ftr-380	2023	18	§	§	PROPN
ftr-380	2023	19	10.35	10.35	NUM
ftr-380	2023	20	or	or	CCONJ
ftr-380	2023	21	10.36	10.36	NUM
ftr-380	2023	22	.	.	PUNCT
ftr-380	2024	1	a.	a.	NOUN
ftr-380	2024	2	extended	extend	VERB
ftr-380	2024	3	statutory	statutory	ADJ
ftr-380	2024	4	authority	authority	NOUN
ftr-380	2024	5	granted	grant	VERB
ftr-380	2024	6	to	to	ADP
ftr-380	2024	7	treasury	treasury	VERB
ftr-380	2024	8	with	with	ADP
ftr-380	2024	9	respect	respect	NOUN
ftr-380	2024	10	to	to	ADP
ftr-380	2024	11	circular	circular	ADJ
ftr-380	2024	12	230	230	NUM
ftr-380	2024	13	.	.	PUNCT
ftr-380	2025	1	section	section	NOUN
ftr-380	2025	2	822	822	NUM
ftr-380	2025	3	of	of	ADP
ftr-380	2025	4	the	the	DET
ftr-380	2025	5	jobs	job	NOUN
ftr-380	2025	6	act	act	NOUN
ftr-380	2025	7	of	of	ADP
ftr-380	2025	8	2004	2004	NUM
ftr-380	2025	9	amends	amend	VERB
ftr-380	2025	10	31	31	NUM
ftr-380	2025	11	u.s.c	u.s.c	ADJ
ftr-380	2025	12	.	.	PUNCT
ftr-380	2026	1	§	§	PROPN
ftr-380	2026	2	330(b	330(b	PROPN
ftr-380	2026	3	)	)	PUNCT
ftr-380	2027	1	to	to	PART
ftr-380	2027	2	permit	permit	VERB
ftr-380	2027	3	the	the	DET
ftr-380	2027	4	imposition	imposition	NOUN
ftr-380	2027	5	of	of	ADP
ftr-380	2027	6	censures	censure	NOUN
ftr-380	2027	7	and	and	CCONJ
ftr-380	2027	8	monetary	monetary	ADJ
ftr-380	2027	9	penalties	penalty	NOUN
ftr-380	2027	10	for	for	ADP
ftr-380	2027	11	circular	circular	ADJ
ftr-380	2027	12	230	230	NUM
ftr-380	2027	13	violations	violation	NOUN
ftr-380	2027	14	.	.	PUNCT
ftr-380	2028	1	it	it	PRON
ftr-380	2028	2	also	also	ADV
ftr-380	2028	3	clarifies	clarify	VERB
ftr-380	2028	4	the	the	DET
ftr-380	2028	5	treasury	treasury	NOUN
ftr-380	2028	6	's	's	PART
ftr-380	2028	7	authority	authority	NOUN
ftr-380	2028	8	to	to	PART
ftr-380	2028	9	impose	impose	VERB
ftr-380	2028	10	standards	standard	NOUN
ftr-380	2028	11	applicable	applicable	ADJ
ftr-380	2028	12	to	to	ADP
ftr-380	2028	13	written	write	VERB
ftr-380	2028	14	tax	tax	NOUN
ftr-380	2028	15	shelter	shelter	NOUN
ftr-380	2028	16	opinions	opinion	NOUN
ftr-380	2028	17	.	.	PUNCT
ftr-380	2029	1	b.	b.	PROPN
ftr-380	2029	2	tax	tax	NOUN
ftr-380	2029	3	shelter	shelter	NOUN
ftr-380	2029	4	revisions	revision	NOUN
ftr-380	2029	5	to	to	PART
ftr-380	2029	6	circular	circular	VERB
ftr-380	2029	7	230	230	NUM
ftr-380	2029	8	are	be	AUX
ftr-380	2029	9	made	make	VERB
ftr-380	2029	10	final	final	ADJ
ftr-380	2029	11	.	.	PUNCT
ftr-380	2030	1	to	to	PART
ftr-380	2030	2	paraphrase	paraphrase	PROPN
ftr-380	2030	3	president	president	PROPN
ftr-380	2030	4	clinton	clinton	PROPN
ftr-380	2030	5	,	,	PUNCT
ftr-380	2030	6	oral	oral	ADJ
ftr-380	2030	7	opinions	opinion	NOUN
ftr-380	2030	8	are	be	AUX
ftr-380	2030	9	not	not	PART
ftr-380	2030	10	real	real	ADJ
ftr-380	2030	11	opinions	opinion	NOUN
ftr-380	2030	12	.	.	PUNCT
ftr-380	2031	1	t.d	t.d	PROPN
ftr-380	2031	2	.	.	PROPN
ftr-380	2031	3	9165	9165	NUM
ftr-380	2031	4	,	,	PUNCT
ftr-380	2031	5	regulations	regulation	NOUN
ftr-380	2031	6	governing	govern	VERB
ftr-380	2031	7	practice	practice	NOUN
ftr-380	2031	8	before	before	ADP
ftr-380	2031	9	the	the	DET
ftr-380	2031	10	internal	internal	ADJ
ftr-380	2031	11	revenue	revenue	NOUN
ftr-380	2031	12	service	service	NOUN
ftr-380	2031	13	,	,	PUNCT
ftr-380	2031	14	69	69	NUM
ftr-380	2031	15	f.r	f.r	NOUN
ftr-380	2031	16	.	.	PROPN
ftr-380	2031	17	75839	75839	NUM
ftr-380	2031	18	(	(	PUNCT
ftr-380	2031	19	12/20/04	12/20/04	PROPN
ftr-380	2031	20	)	)	PUNCT
ftr-380	2031	21	.	.	PUNCT
ftr-380	2032	1	(	(	PUNCT
ftr-380	2032	2	1	1	X
ftr-380	2032	3	)	)	PUNCT
ftr-380	2032	4	best	good	ADJ
ftr-380	2032	5	practices	practice	NOUN
ftr-380	2032	6	for	for	ADP
ftr-380	2032	7	tax	tax	NOUN
ftr-380	2032	8	advisors	advisor	NOUN
ftr-380	2032	9	.	.	PUNCT
ftr-380	2033	1	as	as	ADP
ftr-380	2033	2	to	to	ADP
ftr-380	2033	3	final	final	ADJ
ftr-380	2033	4	§	§	PROPN
ftr-380	2033	5	10.33	10.33	NUM
ftr-380	2033	6	,	,	PUNCT
ftr-380	2033	7	the	the	DET
ftr-380	2033	8	preamble	preamble	ADJ
ftr-380	2033	9	states	state	NOUN
ftr-380	2033	10	:	:	PUNCT
ftr-380	2033	11	the	the	DET
ftr-380	2033	12	final	final	ADJ
ftr-380	2033	13	regulations	regulation	NOUN
ftr-380	2033	14	adopt	adopt	VERB
ftr-380	2033	15	the	the	DET
ftr-380	2033	16	best	good	ADJ
ftr-380	2033	17	practices	practice	NOUN
ftr-380	2033	18	set	set	VERB
ftr-380	2033	19	forth	forth	ADP
ftr-380	2033	20	in	in	ADP
ftr-380	2033	21	the	the	DET
ftr-380	2033	22	proposed	propose	VERB
ftr-380	2033	23	regulations	regulation	NOUN
ftr-380	2033	24	with	with	ADP
ftr-380	2033	25	modifications	modification	NOUN
ftr-380	2033	26	.	.	PUNCT
ftr-380	2034	1	these	these	DET
ftr-380	2034	2	best	good	ADJ
ftr-380	2034	3	practices	practice	NOUN
ftr-380	2034	4	are	be	AUX
ftr-380	2034	5	aspirational	aspirational	ADJ
ftr-380	2034	6	.	.	PUNCT
ftr-380	2035	1	a	a	DET
ftr-380	2035	2	practitioner	practitioner	NOUN
ftr-380	2035	3	who	who	PRON
ftr-380	2035	4	fails	fail	VERB
ftr-380	2035	5	to	to	PART
ftr-380	2035	6	comply	comply	VERB
ftr-380	2035	7	with	with	ADP
ftr-380	2035	8	best	good	ADJ
ftr-380	2035	9	practices	practice	NOUN
ftr-380	2035	10	will	will	AUX
ftr-380	2035	11	not	not	PART
ftr-380	2035	12	be	be	AUX
ftr-380	2035	13	subject	subject	ADJ
ftr-380	2035	14	to	to	ADP
ftr-380	2035	15	discipline	discipline	NOUN
ftr-380	2035	16	under	under	ADP
ftr-380	2035	17	these	these	DET
ftr-380	2035	18	regulations	regulation	NOUN
ftr-380	2035	19	.	.	PUNCT
ftr-380	2036	1	similarly	similarly	ADV
ftr-380	2036	2	,	,	PUNCT
ftr-380	2036	3	the	the	DET
ftr-380	2036	4	provision	provision	NOUN
ftr-380	2036	5	relating	relate	VERB
ftr-380	2036	6	to	to	ADP
ftr-380	2036	7	steps	step	NOUN
ftr-380	2036	8	to	to	PART
ftr-380	2036	9	ensure	ensure	VERB
ftr-380	2036	10	that	that	SCONJ
ftr-380	2036	11	a	a	DET
ftr-380	2036	12	firm	firm	NOUN
ftr-380	2036	13	's	's	PART
ftr-380	2036	14	procedures	procedure	NOUN
ftr-380	2036	15	are	be	AUX
ftr-380	2036	16	consistent	consistent	ADJ
ftr-380	2036	17	with	with	ADP
ftr-380	2036	18	best	good	ADJ
ftr-380	2036	19	practices	practice	NOUN
ftr-380	2036	20	,	,	PUNCT
ftr-380	2036	21	now	now	ADV
ftr-380	2036	22	set	set	VERB
ftr-380	2036	23	forth	forth	ADP
ftr-380	2036	24	in	in	ADP
ftr-380	2036	25	§	§	PROPN
ftr-380	2036	26	10.33(b	10.33(b	NUM
ftr-380	2036	27	)	)	PUNCT
ftr-380	2036	28	,	,	PUNCT
ftr-380	2036	29	is	be	AUX
ftr-380	2036	30	aspirational	aspirational	ADJ
ftr-380	2036	31	.	.	PUNCT
ftr-380	2037	1	although	although	SCONJ
ftr-380	2037	2	best	good	ADJ
ftr-380	2037	3	practices	practice	NOUN
ftr-380	2037	4	are	be	AUX
ftr-380	2037	5	solely	solely	ADV
ftr-380	2037	6	aspirational	aspirational	ADJ
ftr-380	2037	7	,	,	PUNCT
ftr-380	2037	8	tax	tax	NOUN
ftr-380	2037	9	professionals	professional	NOUN
ftr-380	2037	10	are	be	AUX
ftr-380	2037	11	expected	expect	VERB
ftr-380	2037	12	to	to	PART
ftr-380	2037	13	observe	observe	VERB
ftr-380	2037	14	these	these	DET
ftr-380	2037	15	practices	practice	NOUN
ftr-380	2037	16	to	to	PART
ftr-380	2037	17	preserve	preserve	VERB
ftr-380	2037	18	public	public	ADJ
ftr-380	2037	19	confidence	confidence	NOUN
ftr-380	2037	20	in	in	ADP
ftr-380	2037	21	the	the	DET
ftr-380	2037	22	tax	tax	NOUN
ftr-380	2037	23	system	system	NOUN
ftr-380	2037	24	.	.	PUNCT
ftr-380	2037	25	0	0	PUNCT
ftr-380	2038	1	these	these	DET
ftr-380	2038	2	best	good	ADJ
ftr-380	2038	3	practices	practice	NOUN
ftr-380	2038	4	are	be	AUX
ftr-380	2038	5	(	(	PUNCT
ftr-380	2038	6	1	1	X
ftr-380	2038	7	)	)	PUNCT
ftr-380	2038	8	communicating	communicate	VERB
ftr-380	2038	9	clearly	clearly	ADV
ftr-380	2038	10	with	with	ADP
ftr-380	2038	11	the	the	DET
ftr-380	2038	12	client	client	NOUN
ftr-380	2038	13	regarding	regard	VERB
ftr-380	2038	14	the	the	DET
ftr-380	2038	15	terms	term	NOUN
ftr-380	2038	16	of	of	ADP
ftr-380	2038	17	the	the	DET
ftr-380	2038	18	engagement	engagement	NOUN
ftr-380	2038	19	;	;	PUNCT
ftr-380	2038	20	(	(	PUNCT
ftr-380	2038	21	2	2	X
ftr-380	2038	22	)	)	PUNCT
ftr-380	2038	23	establishing	establish	VERB
ftr-380	2038	24	the	the	DET
ftr-380	2038	25	facts	fact	NOUN
ftr-380	2038	26	,	,	PUNCT
ftr-380	2038	27	determining	determine	VERB
ftr-380	2038	28	which	which	DET
ftr-380	2038	29	facts	fact	NOUN
ftr-380	2038	30	are	be	AUX
ftr-380	2038	31	relevant	relevant	ADJ
ftr-380	2038	32	,	,	PUNCT
ftr-380	2038	33	evaluating	evaluate	VERB
ftr-380	2038	34	the	the	DET
ftr-380	2038	35	reasonableness	reasonableness	NOUN
ftr-380	2038	36	of	of	ADP
ftr-380	2038	37	any	any	DET
ftr-380	2038	38	assumptions	assumption	NOUN
ftr-380	2038	39	or	or	CCONJ
ftr-380	2038	40	representations	representation	NOUN
ftr-380	2038	41	,	,	PUNCT
ftr-380	2038	42	relating	relate	VERB
ftr-380	2038	43	the	the	DET
ftr-380	2038	44	applicable	applicable	ADJ
ftr-380	2038	45	law	law	NOUN
ftr-380	2038	46	(	(	PUNCT
ftr-380	2038	47	including	include	VERB
ftr-380	2038	48	potentially	potentially	ADV
ftr-380	2038	49	applicable	applicable	ADJ
ftr-380	2038	50	judicial	judicial	ADJ
ftr-380	2038	51	doctrines	doctrine	NOUN
ftr-380	2038	52	)	)	PUNCT
ftr-380	2038	53	to	to	ADP
ftr-380	2038	54	the	the	DET
ftr-380	2038	55	relevant	relevant	ADJ
ftr-380	2038	56	facts	fact	NOUN
ftr-380	2038	57	,	,	PUNCT
ftr-380	2038	58	and	and	CCONJ
ftr-380	2038	59	arriving	arrive	VERB
ftr-380	2038	60	at	at	ADP
ftr-380	2038	61	a	a	DET
ftr-380	2038	62	conclusion	conclusion	NOUN
ftr-380	2038	63	supported	support	VERB
ftr-380	2038	64	by	by	ADP
ftr-380	2038	65	the	the	DET
ftr-380	2038	66	law	law	NOUN
ftr-380	2038	67	and	and	CCONJ
ftr-380	2038	68	the	the	DET
ftr-380	2038	69	facts	fact	NOUN
ftr-380	2038	70	;	;	PUNCT
ftr-380	2038	71	(	(	PUNCT
ftr-380	2038	72	3	3	X
ftr-380	2038	73	)	)	PUNCT
ftr-380	2038	74	advising	advise	VERB
ftr-380	2038	75	the	the	DET
ftr-380	2038	76	client	client	NOUN
ftr-380	2038	77	regarding	regard	VERB
ftr-380	2038	78	the	the	DET
ftr-380	2038	79	import	import	NOUN
ftr-380	2038	80	of	of	ADP
ftr-380	2038	81	the	the	DET
ftr-380	2038	82	conclusions	conclusion	NOUN
ftr-380	2038	83	reached	reach	VERB
ftr-380	2038	84	,	,	PUNCT
ftr-380	2038	85	including	include	VERB
ftr-380	2038	86	,	,	PUNCT
ftr-380	2038	87	e.g.	e.g.	ADV
ftr-380	2038	88	,	,	PUNCT
ftr-380	2038	89	whether	whether	SCONJ
ftr-380	2038	90	the	the	DET
ftr-380	2038	91	client	client	NOUN
ftr-380	2038	92	may	may	AUX
ftr-380	2038	93	avoid	avoid	VERB
ftr-380	2038	94	accuracy	accuracy	NOUN
ftr-380	2038	95	-	-	PUNCT
ftr-380	2038	96	related	relate	VERB
ftr-380	2038	97	penalties	penalty	NOUN
ftr-380	2038	98	;	;	PUNCT
ftr-380	2038	99	and	and	CCONJ
ftr-380	2038	100	(	(	PUNCT
ftr-380	2038	101	4	4	X
ftr-380	2038	102	)	)	PUNCT
ftr-380	2038	103	acting	act	VERB
ftr-380	2038	104	fairly	fairly	ADV
ftr-380	2038	105	and	and	CCONJ
ftr-380	2038	106	with	with	ADP
ftr-380	2038	107	integrity	integrity	NOUN
ftr-380	2038	108	in	in	ADP
ftr-380	2038	109	practice	practice	NOUN
ftr-380	2038	110	before	before	ADP
ftr-380	2038	111	the	the	DET
ftr-380	2038	112	irs	irs	PROPN
ftr-380	2038	113	.	.	PUNCT
ftr-380	2039	1	practitioners	practitioner	NOUN
ftr-380	2039	2	responsible	responsible	ADJ
ftr-380	2039	3	for	for	ADP
ftr-380	2039	4	overseeing	oversee	VERB
ftr-380	2039	5	a	a	DET
ftr-380	2039	6	firm	firm	NOUN
ftr-380	2039	7	's	's	PART
ftr-380	2039	8	tax	tax	NOUN
ftr-380	2039	9	practice	practice	NOUN
ftr-380	2039	10	must	must	AUX
ftr-380	2039	11	take	take	VERB
ftr-380	2039	12	reasonable	reasonable	ADJ
ftr-380	2039	13	steps	step	NOUN
ftr-380	2039	14	to	to	PART
ftr-380	2039	15	ensure	ensure	VERB
ftr-380	2039	16	that	that	DET
ftr-380	2039	17	firm	firm	NOUN
ftr-380	2039	18	's	's	PART
ftr-380	2039	19	procedures	procedure	NOUN
ftr-380	2039	20	applicable	applicable	ADJ
ftr-380	2039	21	to	to	ADP
ftr-380	2039	22	all	all	DET
ftr-380	2039	23	personnel	personnel	NOUN
ftr-380	2039	24	in	in	ADP
ftr-380	2039	25	the	the	DET
ftr-380	2039	26	firm	firm	NOUN
ftr-380	2039	27	are	be	AUX
ftr-380	2039	28	consistent	consistent	ADJ
ftr-380	2039	29	with	with	ADP
ftr-380	2039	30	these	these	DET
ftr-380	2039	31	best	good	ADJ
ftr-380	2039	32	practices	practice	NOUN
ftr-380	2039	33	.	.	PUNCT
ftr-380	2040	1	(	(	PUNCT
ftr-380	2040	2	2	2	X
ftr-380	2040	3	)	)	PUNCT
ftr-380	2040	4	requirements	requirement	NOUN
ftr-380	2040	5	for	for	ADP
ftr-380	2040	6	covered	covered	ADJ
ftr-380	2040	7	opinions	opinion	NOUN
ftr-380	2040	8	.	.	PUNCT
ftr-380	2041	1	as	as	ADP
ftr-380	2041	2	to	to	ADP
ftr-380	2041	3	final	final	ADJ
ftr-380	2041	4	§	§	PROPN
ftr-380	2041	5	10.35	10.35	NUM
ftr-380	2041	6	,	,	PUNCT
ftr-380	2041	7	the	the	DET
ftr-380	2041	8	preamble	preamble	ADJ
ftr-380	2041	9	states	state	NOUN
ftr-380	2041	10	:	:	PUNCT
ftr-380	2041	11	2006	2006	NUM
ftr-380	2041	12	]	]	PUNCT
ftr-380	2041	13	florida	florida	PROPN
ftr-380	2041	14	tax	tax	PROPN
ftr-380	2041	15	review	review	NOUN
ftr-380	2041	16	under	under	ADP
ftr-380	2041	17	the	the	DET
ftr-380	2041	18	final	final	ADJ
ftr-380	2041	19	regulations	regulation	NOUN
ftr-380	2041	20	,	,	PUNCT
ftr-380	2041	21	the	the	DET
ftr-380	2041	22	definition	definition	NOUN
ftr-380	2041	23	of	of	ADP
ftr-380	2041	24	a	a	DET
ftr-380	2041	25	covered	covered	ADJ
ftr-380	2041	26	opinion	opinion	NOUN
ftr-380	2041	27	[	[	X
ftr-380	2041	28	i.e.	i.e.	X
ftr-380	2041	29	,	,	PUNCT
ftr-380	2041	30	one	one	NUM
ftr-380	2041	31	subject	subject	NOUN
ftr-380	2041	32	to	to	ADP
ftr-380	2041	33	§	§	PROPN
ftr-380	2041	34	10.35	10.35	NUM
ftr-380	2041	35	]	]	PUNCT
ftr-380	2041	36	includes	include	VERB
ftr-380	2041	37	written	write	VERB
ftr-380	2041	38	advice	advice	NOUN
ftr-380	2041	39	(	(	PUNCT
ftr-380	2041	40	including	include	VERB
ftr-380	2041	41	electronic	electronic	ADJ
ftr-380	2041	42	communications	communication	NOUN
ftr-380	2041	43	)	)	PUNCT
ftr-380	2041	44	that	that	PRON
ftr-380	2041	45	concerns	concern	VERB
ftr-380	2041	46	one	one	NUM
ftr-380	2041	47	or	or	CCONJ
ftr-380	2041	48	more	more	ADJ
ftr-380	2041	49	federal	federal	ADJ
ftr-380	2041	50	tax	tax	NOUN
ftr-380	2041	51	issue(s	issue(s	PROPN
ftr-380	2041	52	)	)	PUNCT
ftr-380	2041	53	arising	arise	VERB
ftr-380	2041	54	from	from	ADP
ftr-380	2041	55	:	:	PUNCT
ftr-380	2041	56	(	(	PUNCT
ftr-380	2041	57	1	1	X
ftr-380	2041	58	)	)	PUNCT
ftr-380	2041	59	a	a	DET
ftr-380	2041	60	listed	list	VERB
ftr-380	2041	61	transaction	transaction	NOUN
ftr-380	2041	62	;	;	PUNCT
ftr-380	2041	63	(	(	PUNCT
ftr-380	2041	64	2	2	X
ftr-380	2041	65	)	)	PUNCT
ftr-380	2041	66	any	any	DET
ftr-380	2041	67	plan	plan	NOUN
ftr-380	2041	68	or	or	CCONJ
ftr-380	2041	69	arrangement	arrangement	NOUN
ftr-380	2041	70	,	,	PUNCT
ftr-380	2041	71	the	the	DET
ftr-380	2041	72	principal	principal	ADJ
ftr-380	2041	73	purpose	purpose	NOUN
ftr-380	2041	74	of	of	ADP
ftr-380	2041	75	which	which	PRON
ftr-380	2041	76	is	be	AUX
ftr-380	2041	77	the	the	DET
ftr-380	2041	78	avoidance	avoidance	NOUN
ftr-380	2041	79	or	or	CCONJ
ftr-380	2041	80	evasion	evasion	NOUN
ftr-380	2041	81	of	of	ADP
ftr-380	2041	82	any	any	DET
ftr-380	2041	83	tax	tax	NOUN
ftr-380	2041	84	;	;	PUNCT
ftr-380	2041	85	or	or	CCONJ
ftr-380	2041	86	(	(	PUNCT
ftr-380	2041	87	3	3	X
ftr-380	2041	88	)	)	PUNCT
ftr-380	2041	89	any	any	DET
ftr-380	2041	90	plan	plan	NOUN
ftr-380	2041	91	or	or	CCONJ
ftr-380	2041	92	arrangement	arrangement	NOUN
ftr-380	2041	93	,	,	PUNCT
ftr-380	2041	94	a	a	DET
ftr-380	2041	95	significant	significant	ADJ
ftr-380	2041	96	purpose	purpose	NOUN
ftr-380	2041	97	of	of	ADP
ftr-380	2041	98	which	which	PRON
ftr-380	2041	99	is	be	AUX
ftr-380	2041	100	the	the	DET
ftr-380	2041	101	avoidance	avoidance	NOUN
ftr-380	2041	102	or	or	CCONJ
ftr-380	2041	103	evasion	evasion	NOUN
ftr-380	2041	104	of	of	ADP
ftr-380	2041	105	tax	tax	NOUN
ftr-380	2041	106	if	if	SCONJ
ftr-380	2041	107	the	the	DET
ftr-380	2041	108	written	write	VERB
ftr-380	2041	109	advice	advice	NOUN
ftr-380	2041	110	(	(	PUNCT
ftr-380	2041	111	a	a	NOUN
ftr-380	2041	112	)	)	PUNCT
ftr-380	2041	113	is	be	AUX
ftr-380	2041	114	a	a	DET
ftr-380	2041	115	reliance	reliance	NOUN
ftr-380	2041	116	opinion	opinion	NOUN
ftr-380	2041	117	,	,	PUNCT
ftr-380	2041	118	(	(	PUNCT
ftr-380	2041	119	b	b	X
ftr-380	2041	120	)	)	PUNCT
ftr-380	2041	121	is	be	AUX
ftr-380	2041	122	a	a	DET
ftr-380	2041	123	marketed	market	VERB
ftr-380	2041	124	opinion	opinion	NOUN
ftr-380	2041	125	,	,	PUNCT
ftr-380	2041	126	(	(	PUNCT
ftr-380	2041	127	c	c	X
ftr-380	2041	128	)	)	PUNCT
ftr-380	2041	129	is	be	AUX
ftr-380	2041	130	subject	subject	ADJ
ftr-380	2041	131	to	to	ADP
ftr-380	2041	132	conditions	condition	NOUN
ftr-380	2041	133	of	of	ADP
ftr-380	2041	134	confidentiality	confidentiality	NOUN
ftr-380	2041	135	,	,	PUNCT
ftr-380	2041	136	or	or	CCONJ
ftr-380	2041	137	(	(	PUNCT
ftr-380	2041	138	d	d	X
ftr-380	2041	139	)	)	PUNCT
ftr-380	2041	140	is	be	AUX
ftr-380	2041	141	subject	subject	ADJ
ftr-380	2041	142	to	to	ADP
ftr-380	2041	143	contractual	contractual	ADJ
ftr-380	2041	144	protection	protection	NOUN
ftr-380	2041	145	.	.	PUNCT
ftr-380	2042	1	a	a	DET
ftr-380	2042	2	reliance	reliance	NOUN
ftr-380	2042	3	opinion	opinion	NOUN
ftr-380	2042	4	is	be	AUX
ftr-380	2042	5	written	write	VERB
ftr-380	2042	6	advice	advice	NOUN
ftr-380	2042	7	that	that	PRON
ftr-380	2042	8	concludes	conclude	VERB
ftr-380	2042	9	at	at	ADP
ftr-380	2042	10	a	a	DET
ftr-380	2042	11	confidence	confidence	NOUN
ftr-380	2042	12	level	level	NOUN
ftr-380	2042	13	of	of	ADP
ftr-380	2042	14	at	at	ADV
ftr-380	2042	15	least	least	ADV
ftr-380	2042	16	more	more	ADV
ftr-380	2042	17	likely	likely	ADJ
ftr-380	2042	18	than	than	SCONJ
ftr-380	2042	19	not	not	PART
ftr-380	2042	20	that	that	PRON
ftr-380	2042	21	one	one	NUM
ftr-380	2042	22	or	or	CCONJ
ftr-380	2042	23	more	more	ADV
ftr-380	2042	24	significant	significant	ADJ
ftr-380	2042	25	federal	federal	ADJ
ftr-380	2042	26	tax	tax	NOUN
ftr-380	2042	27	issues	issue	NOUN
ftr-380	2042	28	would	would	AUX
ftr-380	2042	29	be	be	AUX
ftr-380	2042	30	resolved	resolve	VERB
ftr-380	2042	31	in	in	ADP
ftr-380	2042	32	the	the	DET
ftr-380	2042	33	taxpayer	taxpayer	NOUN
ftr-380	2042	34	's	's	PART
ftr-380	2042	35	favor	favor	NOUN
ftr-380	2042	36	.	.	PUNCT
ftr-380	2043	1	written	write	VERB
ftr-380	2043	2	advice	advice	NOUN
ftr-380	2043	3	will	will	AUX
ftr-380	2043	4	not	not	PART
ftr-380	2043	5	be	be	AUX
ftr-380	2043	6	treated	treat	VERB
ftr-380	2043	7	as	as	ADP
ftr-380	2043	8	a	a	DET
ftr-380	2043	9	reliance	reliance	NOUN
ftr-380	2043	10	opinion	opinion	NOUN
ftr-380	2043	11	if	if	SCONJ
ftr-380	2043	12	the	the	DET
ftr-380	2043	13	practitioner	practitioner	NOUN
ftr-380	2043	14	prominently	prominently	ADV
ftr-380	2043	15	discloses	disclose	VERB
ftr-380	2043	16	in	in	ADP
ftr-380	2043	17	the	the	DET
ftr-380	2043	18	written	write	VERB
ftr-380	2043	19	advice	advice	NOUN
ftr-380	2043	20	that	that	SCONJ
ftr-380	2043	21	it	it	PRON
ftr-380	2043	22	was	be	AUX
ftr-380	2043	23	not	not	PART
ftr-380	2043	24	written	write	VERB
ftr-380	2043	25	to	to	PART
ftr-380	2043	26	be	be	AUX
ftr-380	2043	27	used	use	VERB
ftr-380	2043	28	and	and	CCONJ
ftr-380	2043	29	can	can	AUX
ftr-380	2043	30	not	not	PART
ftr-380	2043	31	be	be	AUX
ftr-380	2043	32	used	use	VERB
ftr-380	2043	33	for	for	ADP
ftr-380	2043	34	the	the	DET
ftr-380	2043	35	purpose	purpose	NOUN
ftr-380	2043	36	of	of	ADP
ftr-380	2043	37	avoiding	avoid	VERB
ftr-380	2043	38	penalties	penalty	NOUN
ftr-380	2043	39	.	.	PUNCT
ftr-380	2044	1	similarly	similarly	ADV
ftr-380	2044	2	,	,	PUNCT
ftr-380	2044	3	written	write	VERB
ftr-380	2044	4	advice	advice	NOUN
ftr-380	2044	5	generally	generally	ADV
ftr-380	2044	6	will	will	AUX
ftr-380	2044	7	not	not	PART
ftr-380	2044	8	be	be	AUX
ftr-380	2044	9	treated	treat	VERB
ftr-380	2044	10	as	as	ADP
ftr-380	2044	11	a	a	DET
ftr-380	2044	12	marketed	marketed	ADJ
ftr-380	2044	13	opinion	opinion	NOUN
ftr-380	2044	14	if	if	SCONJ
ftr-380	2044	15	it	it	PRON
ftr-380	2044	16	does	do	AUX
ftr-380	2044	17	not	not	PART
ftr-380	2044	18	concern	concern	VERB
ftr-380	2044	19	a	a	DET
ftr-380	2044	20	listed	list	VERB
ftr-380	2044	21	transaction	transaction	NOUN
ftr-380	2044	22	or	or	CCONJ
ftr-380	2044	23	a	a	DET
ftr-380	2044	24	plan	plan	NOUN
ftr-380	2044	25	or	or	CCONJ
ftr-380	2044	26	arrangement	arrangement	NOUN
ftr-380	2044	27	having	have	VERB
ftr-380	2044	28	the	the	DET
ftr-380	2044	29	principal	principal	ADJ
ftr-380	2044	30	purpose	purpose	NOUN
ftr-380	2044	31	of	of	ADP
ftr-380	2044	32	avoidance	avoidance	NOUN
ftr-380	2044	33	or	or	CCONJ
ftr-380	2044	34	evasion	evasion	NOUN
ftr-380	2044	35	of	of	ADP
ftr-380	2044	36	tax	tax	NOUN
ftr-380	2044	37	and	and	CCONJ
ftr-380	2044	38	the	the	DET
ftr-380	2044	39	written	write	VERB
ftr-380	2044	40	advice	advice	NOUN
ftr-380	2044	41	contains	contain	VERB
ftr-380	2044	42	this	this	DET
ftr-380	2044	43	disclosure	disclosure	NOUN
ftr-380	2044	44	.	.	PUNCT
ftr-380	2045	1	the	the	DET
ftr-380	2045	2	treasury	treasury	PROPN
ftr-380	2045	3	department	department	PROPN
ftr-380	2045	4	and	and	CCONJ
ftr-380	2045	5	the	the	DET
ftr-380	2045	6	irs	irs	PROPN
ftr-380	2045	7	intend	intend	VERB
ftr-380	2045	8	to	to	PART
ftr-380	2045	9	amend	amend	VERB
ftr-380	2045	10	26	26	NUM
ftr-380	2045	11	cfr	cfr	NOUN
ftr-380	2045	12	1.6664	1.6664	NUM
ftr-380	2045	13	-	-	SYM
ftr-380	2045	14	4	4	NUM
ftr-380	2045	15	to	to	PART
ftr-380	2045	16	clarify	clarify	VERB
ftr-380	2045	17	that	that	SCONJ
ftr-380	2045	18	a	a	DET
ftr-380	2045	19	taxpayer	taxpayer	NOUN
ftr-380	2045	20	may	may	AUX
ftr-380	2045	21	not	not	PART
ftr-380	2045	22	rely	rely	VERB
ftr-380	2045	23	upon	upon	SCONJ
ftr-380	2045	24	written	write	VERB
ftr-380	2045	25	advice	advice	NOUN
ftr-380	2045	26	that	that	PRON
ftr-380	2045	27	contains	contain	VERB
ftr-380	2045	28	this	this	DET
ftr-380	2045	29	disclosure	disclosure	NOUN
ftr-380	2045	30	to	to	PART
ftr-380	2045	31	establish	establish	VERB
ftr-380	2045	32	the	the	DET
ftr-380	2045	33	reasonable	reasonable	ADJ
ftr-380	2045	34	cause	cause	NOUN
ftr-380	2045	35	and	and	CCONJ
ftr-380	2045	36	good	good	ADJ
ftr-380	2045	37	faith	faith	NOUN
ftr-380	2045	38	defense	defense	NOUN
ftr-380	2045	39	to	to	ADP
ftr-380	2045	40	the	the	DET
ftr-380	2045	41	accuracy	accuracy	NOUN
ftr-380	2045	42	-	-	PUNCT
ftr-380	2045	43	related	relate	VERB
ftr-380	2045	44	penalties	penalty	NOUN
ftr-380	2045	45	.	.	PUNCT
ftr-380	2046	1	written	write	VERB
ftr-380	2046	2	advice	advice	NOUN
ftr-380	2046	3	regarding	regard	VERB
ftr-380	2046	4	a	a	DET
ftr-380	2046	5	plan	plan	NOUN
ftr-380	2046	6	or	or	CCONJ
ftr-380	2046	7	arrangement	arrangement	NOUN
ftr-380	2046	8	having	have	VERB
ftr-380	2046	9	a	a	DET
ftr-380	2046	10	significant	significant	ADJ
ftr-380	2046	11	purpose	purpose	NOUN
ftr-380	2046	12	of	of	ADP
ftr-380	2046	13	tax	tax	NOUN
ftr-380	2046	14	avoidance	avoidance	NOUN
ftr-380	2046	15	or	or	CCONJ
ftr-380	2046	16	evasion	evasion	NOUN
ftr-380	2046	17	is	be	AUX
ftr-380	2046	18	excluded	exclude	VERB
ftr-380	2046	19	from	from	ADP
ftr-380	2046	20	the	the	DET
ftr-380	2046	21	definition	definition	NOUN
ftr-380	2046	22	of	of	ADP
ftr-380	2046	23	a	a	DET
ftr-380	2046	24	covered	covered	ADJ
ftr-380	2046	25	opinion	opinion	NOUN
ftr-380	2046	26	if	if	SCONJ
ftr-380	2046	27	the	the	DET
ftr-380	2046	28	written	write	VERB
ftr-380	2046	29	advice	advice	NOUN
ftr-380	2046	30	concerns	concern	VERB
ftr-380	2046	31	the	the	DET
ftr-380	2046	32	qualification	qualification	NOUN
ftr-380	2046	33	of	of	ADP
ftr-380	2046	34	a	a	DET
ftr-380	2046	35	qualified	qualified	ADJ
ftr-380	2046	36	plan	plan	NOUN
ftr-380	2046	37	or	or	CCONJ
ftr-380	2046	38	is	be	AUX
ftr-380	2046	39	included	include	VERB
ftr-380	2046	40	in	in	ADP
ftr-380	2046	41	documents	document	NOUN
ftr-380	2046	42	required	require	VERB
ftr-380	2046	43	to	to	PART
ftr-380	2046	44	be	be	AUX
ftr-380	2046	45	filed	file	VERB
ftr-380	2046	46	with	with	ADP
ftr-380	2046	47	the	the	DET
ftr-380	2046	48	securities	securities	PROPN
ftr-380	2046	49	and	and	CCONJ
ftr-380	2046	50	exchange	exchange	PROPN
ftr-380	2046	51	commission	commission	PROPN
ftr-380	2046	52	.	.	PUNCT
ftr-380	2047	1	the	the	DET
ftr-380	2047	2	final	final	ADJ
ftr-380	2047	3	regulations	regulation	NOUN
ftr-380	2047	4	also	also	ADV
ftr-380	2047	5	adopt	adopt	VERB
ftr-380	2047	6	an	an	DET
ftr-380	2047	7	exclusion	exclusion	NOUN
ftr-380	2047	8	for	for	ADP
ftr-380	2047	9	preliminary	preliminary	ADJ
ftr-380	2047	10	advice	advice	NOUN
ftr-380	2047	11	if	if	SCONJ
ftr-380	2047	12	the	the	DET
ftr-380	2047	13	practitioner	practitioner	NOUN
ftr-380	2047	14	is	be	AUX
ftr-380	2047	15	reasonably	reasonably	ADV
ftr-380	2047	16	expected	expect	VERB
ftr-380	2047	17	to	to	PART
ftr-380	2047	18	provide	provide	VERB
ftr-380	2047	19	subsequent	subsequent	ADJ
ftr-380	2047	20	advice	advice	NOUN
ftr-380	2047	21	that	that	PRON
ftr-380	2047	22	satisfies	satisfy	VERB
ftr-380	2047	23	the	the	DET
ftr-380	2047	24	requirements	requirement	NOUN
ftr-380	2047	25	of	of	ADP
ftr-380	2047	26	the	the	DET
ftr-380	2047	27	regulations	regulation	NOUN
ftr-380	2047	28	.	.	PUNCT
ftr-380	2048	1	written	write	VERB
ftr-380	2048	2	advice	advice	NOUN
ftr-380	2048	3	that	that	PRON
ftr-380	2048	4	is	be	AUX
ftr-380	2048	5	not	not	PART
ftr-380	2048	6	a	a	DET
ftr-380	2048	7	covered	cover	VERB
ftr-380	2048	8	opinion	opinion	NOUN
ftr-380	2048	9	for	for	ADP
ftr-380	2048	10	purposes	purpose	NOUN
ftr-380	2048	11	of	of	ADP
ftr-380	2048	12	§	§	PROPN
ftr-380	2048	13	10.35	10.35	NUM
ftr-380	2048	14	is	be	AUX
ftr-380	2048	15	subject	subject	ADJ
ftr-380	2048	16	to	to	ADP
ftr-380	2048	17	the	the	DET
ftr-380	2048	18	standards	standard	NOUN
ftr-380	2048	19	set	set	VERB
ftr-380	2048	20	forth	forth	ADP
ftr-380	2048	21	in	in	ADP
ftr-380	2048	22	new	new	ADJ
ftr-380	2048	23	§	§	PROPN
ftr-380	2048	24	10.37	10.37	NUM
ftr-380	2048	25	.	.	PUNCT
ftr-380	2049	1	[	[	X
ftr-380	2049	2	vol	vol	NOUN
ftr-380	2049	3	8	8	NUM
ftr-380	2049	4	:	:	PUNCT
ftr-380	2049	5	si	si	PROPN
ftr-380	2049	6	recent	recent	ADJ
ftr-380	2049	7	developments	development	NOUN
ftr-380	2049	8	in	in	ADP
ftr-380	2049	9	federal	federal	ADJ
ftr-380	2049	10	income	income	NOUN
ftr-380	2049	11	taxation	taxation	NOUN
ftr-380	2049	12	•	•	ADP
ftr-380	2049	13	there	there	PRON
ftr-380	2049	14	are	be	VERB
ftr-380	2049	15	substantial	substantial	ADJ
ftr-380	2049	16	due	due	ADJ
ftr-380	2049	17	diligence	diligence	NOUN
ftr-380	2049	18	requirements	requirement	NOUN
ftr-380	2049	19	for	for	ADP
ftr-380	2049	20	covered	cover	VERB
ftr-380	2049	21	opinions.2	opinions.2	VERB
ftr-380	2049	22	all	all	DET
ftr-380	2049	23	written	write	VERB
ftr-380	2049	24	opinions	opinion	NOUN
ftr-380	2049	25	at	at	ADP
ftr-380	2049	26	the	the	DET
ftr-380	2049	27	more	more	ADV
ftr-380	2049	28	-	-	PUNCT
ftr-380	2049	29	likelythan	likelythan	NOUN
ftr-380	2049	30	-	-	PUNCT
ftr-380	2049	31	not	not	PART
ftr-380	2049	32	(	(	PUNCT
ftr-380	2049	33	or	or	CCONJ
ftr-380	2049	34	higher	high	ADJ
ftr-380	2049	35	)	)	PUNCT
ftr-380	2049	36	level	level	NOUN
ftr-380	2049	37	for	for	ADP
ftr-380	2049	38	listed	list	VERB
ftr-380	2049	39	transactions	transaction	NOUN
ftr-380	2049	40	or	or	CCONJ
ftr-380	2049	41	transactions	transaction	NOUN
ftr-380	2049	42	with	with	ADP
ftr-380	2049	43	a	a	DET
ftr-380	2049	44	principal	principal	ADJ
ftr-380	2049	45	purpose	purpose	NOUN
ftr-380	2049	46	of	of	ADP
ftr-380	2049	47	tax	tax	NOUN
ftr-380	2049	48	avoidance	avoidance	NOUN
ftr-380	2049	49	or	or	CCONJ
ftr-380	2049	50	evasion	evasion	NOUN
ftr-380	2049	51	are	be	AUX
ftr-380	2049	52	covered	cover	VERB
ftr-380	2049	53	opinions	opinion	NOUN
ftr-380	2049	54	.	.	PUNCT
ftr-380	2050	1	for	for	ADP
ftr-380	2050	2	other	other	ADJ
ftr-380	2050	3	nonexcluded	nonexclude	VERB
ftr-380	2050	4	tax	tax	NOUN
ftr-380	2050	5	shelter	shelter	NOUN
ftr-380	2050	6	opinions	opinion	NOUN
ftr-380	2050	7	,	,	PUNCT
ftr-380	2050	8	the	the	DET
ftr-380	2050	9	requirements	requirement	NOUN
ftr-380	2050	10	of	of	ADP
ftr-380	2050	11	§	§	PROPN
ftr-380	2050	12	10.35	10.35	NUM
ftr-380	2050	13	can	can	AUX
ftr-380	2050	14	be	be	AUX
ftr-380	2050	15	avoided	avoid	VERB
ftr-380	2050	16	with	with	ADP
ftr-380	2050	17	a	a	DET
ftr-380	2050	18	statement	statement	NOUN
ftr-380	2050	19	that	that	SCONJ
ftr-380	2050	20	the	the	DET
ftr-380	2050	21	opinion	opinion	NOUN
ftr-380	2050	22	can	can	AUX
ftr-380	2050	23	not	not	PART
ftr-380	2050	24	be	be	AUX
ftr-380	2050	25	relied	rely	VERB
ftr-380	2050	26	upon	upon	SCONJ
ftr-380	2050	27	to	to	PART
ftr-380	2050	28	avoid	avoid	AUX
ftr-380	2050	29	penaltiesprominently	penaltiesprominently	ADV
ftr-380	2050	30	disclosed	disclose	VERB
ftr-380	2050	31	"	"	PUNCT
ftr-380	2050	32	in	in	ADP
ftr-380	2050	33	a	a	DET
ftr-380	2050	34	separate	separate	ADJ
ftr-380	2050	35	section	section	NOUN
ftr-380	2050	36	at	at	ADP
ftr-380	2050	37	the	the	DET
ftr-380	2050	38	beginning	beginning	NOUN
ftr-380	2050	39	of	of	ADP
ftr-380	2050	40	the	the	DET
ftr-380	2050	41	written	write	VERB
ftr-380	2050	42	advice	advice	NOUN
ftr-380	2050	43	in	in	ADP
ftr-380	2050	44	a	a	DET
ftr-380	2050	45	bolded	bolde	VERB
ftr-380	2050	46	typeface	typeface	NOUN
ftr-380	2050	47	that	that	PRON
ftr-380	2050	48	is	be	AUX
ftr-380	2050	49	larger	large	ADJ
ftr-380	2050	50	than	than	ADP
ftr-380	2050	51	any	any	DET
ftr-380	2050	52	other	other	ADJ
ftr-380	2050	53	typeface	typeface	NOUN
ftr-380	2050	54	used	use	VERB
ftr-380	2050	55	in	in	ADP
ftr-380	2050	56	the	the	DET
ftr-380	2050	57	written	write	VERB
ftr-380	2050	58	advice	advice	NOUN
ftr-380	2050	59	.	.	PUNCT
ftr-380	2050	60	"	"	PUNCT
ftr-380	2050	61	to	to	PART
ftr-380	2050	62	ensure	ensure	VERB
ftr-380	2050	63	compliance	compliance	NOUN
ftr-380	2050	64	with	with	ADP
ftr-380	2050	65	requirements	requirement	NOUN
ftr-380	2050	66	imposed	impose	VERB
ftr-380	2050	67	by	by	ADP
ftr-380	2050	68	the	the	DET
ftr-380	2050	69	u.s	u.s	PROPN
ftr-380	2050	70	.	.	PROPN
ftr-380	2050	71	internal	internal	PROPN
ftr-380	2050	72	revenue	revenue	NOUN
ftr-380	2050	73	service	service	NOUN
ftr-380	2050	74	,	,	PUNCT
ftr-380	2050	75	we	we	PRON
ftr-380	2050	76	inform	inform	VERB
ftr-380	2050	77	you	you	PRON
ftr-380	2050	78	that	that	SCONJ
ftr-380	2050	79	any	any	DET
ftr-380	2050	80	tax	tax	NOUN
ftr-380	2050	81	advice	advice	NOUN
ftr-380	2050	82	contained	contain	VERB
ftr-380	2050	83	in	in	ADP
ftr-380	2050	84	this	this	DET
ftr-380	2050	85	communication	communication	NOUN
ftr-380	2050	86	(	(	PUNCT
ftr-380	2050	87	including	include	VERB
ftr-380	2050	88	any	any	DET
ftr-380	2050	89	attachments	attachment	NOUN
ftr-380	2050	90	)	)	PUNCT
ftr-380	2050	91	was	be	AUX
ftr-380	2050	92	not	not	PART
ftr-380	2050	93	intended	intend	VERB
ftr-380	2050	94	or	or	CCONJ
ftr-380	2050	95	written	write	VERB
ftr-380	2050	96	to	to	PART
ftr-380	2050	97	be	be	AUX
ftr-380	2050	98	used	use	VERB
ftr-380	2050	99	,	,	PUNCT
ftr-380	2050	100	and	and	CCONJ
ftr-380	2050	101	can	can	AUX
ftr-380	2050	102	not	not	PART
ftr-380	2050	103	be	be	AUX
ftr-380	2050	104	used	use	VERB
ftr-380	2050	105	,	,	PUNCT
ftr-380	2050	106	by	by	ADP
ftr-380	2050	107	any	any	DET
ftr-380	2050	108	taxpayer	taxpayer	NOUN
ftr-380	2050	109	for	for	ADP
ftr-380	2050	110	the	the	DET
ftr-380	2050	111	purpose	purpose	NOUN
ftr-380	2050	112	of	of	ADP
ftr-380	2050	113	(	(	PUNCT
ftr-380	2050	114	1	1	X
ftr-380	2050	115	)	)	PUNCT
ftr-380	2050	116	avoiding	avoid	VERB
ftr-380	2050	117	tax	tax	NOUN
ftr-380	2050	118	-	-	PUNCT
ftr-380	2050	119	related	relate	VERB
ftr-380	2050	120	penalties	penalty	NOUN
ftr-380	2050	121	under	under	ADP
ftr-380	2050	122	the	the	DET
ftr-380	2050	123	u.s	u.s	PROPN
ftr-380	2050	124	.	.	PROPN
ftr-380	2050	125	internal	internal	PROPN
ftr-380	2050	126	revenue	revenue	NOUN
ftr-380	2050	127	code	code	NOUN
ftr-380	2050	128	or	or	CCONJ
ftr-380	2050	129	(	(	PUNCT
ftr-380	2050	130	2	2	X
ftr-380	2050	131	)	)	PUNCT
ftr-380	2050	132	promoting	promoting	NOUN
ftr-380	2050	133	,	,	PUNCT
ftr-380	2050	134	marketing	marketing	NOUN
ftr-380	2050	135	or	or	CCONJ
ftr-380	2050	136	recommending	recommend	VERB
ftr-380	2050	137	to	to	ADP
ftr-380	2050	138	another	another	DET
ftr-380	2050	139	party	party	NOUN
ftr-380	2050	140	any	any	DET
ftr-380	2050	141	transaction	transaction	NOUN
ftr-380	2050	142	or	or	CCONJ
ftr-380	2050	143	tax	tax	NOUN
ftr-380	2050	144	-	-	PUNCT
ftr-380	2050	145	related	relate	VERB
ftr-380	2050	146	matters	matter	NOUN
ftr-380	2050	147	addressed	address	VERB
ftr-380	2050	148	herein.3	herein.3	PROPN
ftr-380	2050	149	(	(	PUNCT
ftr-380	2050	150	3	3	NUM
ftr-380	2050	151	)	)	PUNCT
ftr-380	2050	152	procedures	procedure	NOUN
ftr-380	2050	153	to	to	PART
ftr-380	2050	154	ensure	ensure	VERB
ftr-380	2050	155	compliance	compliance	NOUN
ftr-380	2050	156	.	.	PUNCT
ftr-380	2051	1	as	as	ADP
ftr-380	2051	2	to	to	ADP
ftr-380	2051	3	final	final	ADJ
ftr-380	2051	4	§	§	PROPN
ftr-380	2051	5	10.36	10.36	NUM
ftr-380	2051	6	,	,	PUNCT
ftr-380	2051	7	the	the	DET
ftr-380	2051	8	preamble	preamble	NOUN
ftr-380	2051	9	was	be	AUX
ftr-380	2051	10	silent	silent	ADJ
ftr-380	2051	11	.	.	PUNCT
ftr-380	2052	1	*	*	PUNCT
ftr-380	2052	2	practitioners	practitioner	NOUN
ftr-380	2052	3	responsible	responsible	ADJ
ftr-380	2052	4	for	for	ADP
ftr-380	2052	5	overseeing	oversee	VERB
ftr-380	2052	6	a	a	DET
ftr-380	2052	7	firm	firm	NOUN
ftr-380	2052	8	's	's	PART
ftr-380	2052	9	tax	tax	NOUN
ftr-380	2052	10	practice	practice	NOUN
ftr-380	2052	11	must	must	AUX
ftr-380	2052	12	take	take	VERB
ftr-380	2052	13	reasonable	reasonable	ADJ
ftr-380	2052	14	steps	step	NOUN
ftr-380	2052	15	to	to	PART
ftr-380	2052	16	ensure	ensure	VERB
ftr-380	2052	17	that	that	SCONJ
ftr-380	2052	18	the	the	DET
ftr-380	2052	19	firm	firm	NOUN
ftr-380	2052	20	has	have	VERB
ftr-380	2052	21	adequate	adequate	ADJ
ftr-380	2052	22	procedures	procedure	NOUN
ftr-380	2052	23	in	in	ADP
ftr-380	2052	24	effect	effect	NOUN
ftr-380	2052	25	for	for	SCONJ
ftr-380	2052	26	all	all	DET
ftr-380	2052	27	personnel	personnel	NOUN
ftr-380	2052	28	to	to	PART
ftr-380	2052	29	comply	comply	VERB
ftr-380	2052	30	with	with	ADP
ftr-380	2052	31	§	§	PROPN
ftr-380	2052	32	10.35	10.35	NUM
ftr-380	2052	33	.	.	PUNCT
ftr-380	2053	1	(	(	PUNCT
ftr-380	2053	2	4	4	X
ftr-380	2053	3	)	)	PUNCT
ftr-380	2053	4	requirements	requirement	NOUN
ftr-380	2053	5	for	for	ADP
ftr-380	2053	6	other	other	ADJ
ftr-380	2053	7	written	write	VERB
ftr-380	2053	8	advice	advice	NOUN
ftr-380	2053	9	.	.	PUNCT
ftr-380	2054	1	as	as	ADP
ftr-380	2054	2	to	to	ADP
ftr-380	2054	3	final	final	ADJ
ftr-380	2054	4	§	§	PROPN
ftr-380	2054	5	10.37	10.37	NUM
ftr-380	2054	6	,	,	PUNCT
ftr-380	2054	7	the	the	DET
ftr-380	2054	8	preamble	preamble	ADJ
ftr-380	2054	9	states	state	NOUN
ftr-380	2054	10	:	:	PUNCT
ftr-380	2054	11	the	the	DET
ftr-380	2054	12	final	final	ADJ
ftr-380	2054	13	regulations	regulation	NOUN
ftr-380	2054	14	also	also	ADV
ftr-380	2054	15	set	set	VERB
ftr-380	2054	16	forth	forth	ADP
ftr-380	2054	17	requirements	requirement	NOUN
ftr-380	2054	18	for	for	ADP
ftr-380	2054	19	written	write	VERB
ftr-380	2054	20	advice	advice	NOUN
ftr-380	2054	21	that	that	PRON
ftr-380	2054	22	is	be	AUX
ftr-380	2054	23	not	not	PART
ftr-380	2054	24	a	a	DET
ftr-380	2054	25	covered	covered	ADJ
ftr-380	2054	26	opinion	opinion	NOUN
ftr-380	2054	27	.	.	PUNCT
ftr-380	2055	1	under	under	ADP
ftr-380	2055	2	§	§	PROPN
ftr-380	2055	3	10.37	10.37	NUM
ftr-380	2055	4	a	a	DET
ftr-380	2055	5	practitioner	practitioner	NOUN
ftr-380	2055	6	must	must	AUX
ftr-380	2055	7	not	not	PART
ftr-380	2055	8	give	give	VERB
ftr-380	2055	9	written	write	VERB
ftr-380	2055	10	advice	advice	NOUN
ftr-380	2055	11	if	if	SCONJ
ftr-380	2055	12	the	the	DET
ftr-380	2055	13	practitioner	practitioner	NOUN
ftr-380	2055	14	:	:	PUNCT
ftr-380	2055	15	(	(	PUNCT
ftr-380	2055	16	1	1	X
ftr-380	2055	17	)	)	PUNCT
ftr-380	2055	18	bases	base	VERB
ftr-380	2055	19	the	the	DET
ftr-380	2055	20	written	write	VERB
ftr-380	2055	21	advice	advice	NOUN
ftr-380	2055	22	on	on	ADP
ftr-380	2055	23	unreasonable	unreasonable	ADJ
ftr-380	2055	24	factual	factual	ADJ
ftr-380	2055	25	or	or	CCONJ
ftr-380	2055	26	legal	legal	ADJ
ftr-380	2055	27	assumptions	assumption	NOUN
ftr-380	2055	28	;	;	PUNCT
ftr-380	2055	29	(	(	PUNCT
ftr-380	2055	30	2	2	X
ftr-380	2055	31	)	)	PUNCT
ftr-380	2055	32	unreasonably	unreasonably	ADV
ftr-380	2055	33	relies	rely	VERB
ftr-380	2055	34	upon	upon	SCONJ
ftr-380	2055	35	representations	representation	NOUN
ftr-380	2055	36	,	,	PUNCT
ftr-380	2055	37	statements	statement	NOUN
ftr-380	2055	38	,	,	PUNCT
ftr-380	2055	39	findings	finding	NOUN
ftr-380	2055	40	or	or	CCONJ
ftr-380	2055	41	agreements	agreement	NOUN
ftr-380	2055	42	of	of	ADP
ftr-380	2055	43	the	the	DET
ftr-380	2055	44	taxpayer	taxpayer	NOUN
ftr-380	2055	45	or	or	CCONJ
ftr-380	2055	46	any	any	DET
ftr-380	2055	47	other	other	ADJ
ftr-380	2055	48	person	person	NOUN
ftr-380	2055	49	;	;	PUNCT
ftr-380	2055	50	(	(	PUNCT
ftr-380	2055	51	3	3	X
ftr-380	2055	52	)	)	PUNCT
ftr-380	2055	53	fails	fail	VERB
ftr-380	2055	54	to	to	PART
ftr-380	2055	55	consider	consider	VERB
ftr-380	2055	56	all	all	DET
ftr-380	2055	57	relevant	relevant	ADJ
ftr-380	2055	58	facts	fact	NOUN
ftr-380	2055	59	;	;	PUNCT
ftr-380	2055	60	or	or	CCONJ
ftr-380	2055	61	(	(	PUNCT
ftr-380	2055	62	4	4	X
ftr-380	2055	63	)	)	PUNCT
ftr-380	2055	64	takes	take	VERB
ftr-380	2055	65	into	into	ADP
ftr-380	2055	66	account	account	NOUN
ftr-380	2055	67	the	the	DET
ftr-380	2055	68	possibility	possibility	NOUN
ftr-380	2055	69	that	that	SCONJ
ftr-380	2055	70	a	a	DET
ftr-380	2055	71	tax	tax	NOUN
ftr-380	2055	72	return	return	NOUN
ftr-380	2055	73	will	will	AUX
ftr-380	2055	74	not	not	PART
ftr-380	2055	75	be	be	AUX
ftr-380	2055	76	audited	audit	VERB
ftr-380	2055	77	,	,	PUNCT
ftr-380	2055	78	that	that	SCONJ
ftr-380	2055	79	an	an	DET
ftr-380	2055	80	issue	issue	NOUN
ftr-380	2055	81	will	will	AUX
ftr-380	2055	82	not	not	PART
ftr-380	2055	83	be	be	AUX
ftr-380	2055	84	raised	raise	VERB
ftr-380	2055	85	on	on	ADP
ftr-380	2055	86	audit	audit	NOUN
ftr-380	2055	87	,	,	PUNCT
ftr-380	2055	88	or	or	CCONJ
ftr-380	2055	89	that	that	SCONJ
ftr-380	2055	90	an	an	DET
ftr-380	2055	91	issue	issue	NOUN
ftr-380	2055	92	will	will	AUX
ftr-380	2055	93	be	be	AUX
ftr-380	2055	94	settled	settle	VERB
ftr-380	2055	95	.	.	PUNCT
ftr-380	2056	1	section	section	NOUN
ftr-380	2056	2	10.37	10.37	NUM
ftr-380	2056	3	,	,	PUNCT
ftr-380	2056	4	unlike	unlike	ADP
ftr-380	2056	5	§	§	PROPN
ftr-380	2056	6	10.35	10.35	NUM
ftr-380	2056	7	,	,	PUNCT
ftr-380	2056	8	does	do	AUX
ftr-380	2056	9	not	not	PART
ftr-380	2056	10	2	2	NUM
ftr-380	2056	11	.	.	PUNCT
ftr-380	2057	1	if	if	SCONJ
ftr-380	2057	2	you	you	PRON
ftr-380	2057	3	have	have	VERB
ftr-380	2057	4	to	to	PART
ftr-380	2057	5	ask	ask	VERB
ftr-380	2057	6	the	the	DET
ftr-380	2057	7	requirements	requirement	NOUN
ftr-380	2057	8	for	for	ADP
ftr-380	2057	9	a	a	DET
ftr-380	2057	10	covered	cover	VERB
ftr-380	2057	11	opinion	opinion	NOUN
ftr-380	2057	12	,	,	PUNCT
ftr-380	2057	13	then	then	ADV
ftr-380	2057	14	you	you	PRON
ftr-380	2057	15	probably	probably	ADV
ftr-380	2057	16	should	should	AUX
ftr-380	2057	17	n't	not	PART
ftr-380	2057	18	be	be	AUX
ftr-380	2057	19	writing	write	VERB
ftr-380	2057	20	one	one	NUM
ftr-380	2057	21	.	.	PUNCT
ftr-380	2058	1	cf	cf	NOUN
ftr-380	2058	2	.	.	PROPN
ftr-380	2058	3	,	,	PUNCT
ftr-380	2058	4	"	"	PUNCT
ftr-380	2058	5	j.p	j.p	PROPN
ftr-380	2058	6	.	.	PROPN
ftr-380	2058	7	morgan	morgan	PROPN
ftr-380	2058	8	famously	famously	ADV
ftr-380	2058	9	said	say	VERB
ftr-380	2058	10	that	that	SCONJ
ftr-380	2058	11	if	if	SCONJ
ftr-380	2058	12	you	you	PRON
ftr-380	2058	13	have	have	VERB
ftr-380	2058	14	to	to	PART
ftr-380	2058	15	ask	ask	VERB
ftr-380	2058	16	the	the	DET
ftr-380	2058	17	cost	cost	NOUN
ftr-380	2058	18	of	of	ADP
ftr-380	2058	19	a	a	DET
ftr-380	2058	20	yacht	yacht	NOUN
ftr-380	2058	21	,	,	PUNCT
ftr-380	2058	22	you	you	PRON
ftr-380	2058	23	probably	probably	ADV
ftr-380	2058	24	ca	can	AUX
ftr-380	2058	25	n't	not	PART
ftr-380	2058	26	afford	afford	VERB
ftr-380	2058	27	one	one	NUM
ftr-380	2058	28	.	.	PUNCT
ftr-380	2058	29	"	"	PUNCT
ftr-380	2059	1	david	david	PROPN
ftr-380	2059	2	taylor	taylor	PROPN
ftr-380	2059	3	in	in	ADP
ftr-380	2059	4	"	"	PUNCT
ftr-380	2059	5	a	a	DET
ftr-380	2059	6	strange	strange	ADJ
ftr-380	2059	7	downeaster	downeaster	NOUN
ftr-380	2059	8	,	,	PUNCT
ftr-380	2059	9	"	"	PUNCT
ftr-380	2059	10	forbes	forbes	PROPN
ftr-380	2059	11	,	,	PUNCT
ftr-380	2059	12	6/20/05	6/20/05	PROPN
ftr-380	2059	13	.	.	PUNCT
ftr-380	2060	1	3	3	X
ftr-380	2060	2	.	.	X
ftr-380	2060	3	in	in	ADP
ftr-380	2060	4	other	other	ADJ
ftr-380	2060	5	words	word	NOUN
ftr-380	2060	6	,	,	PUNCT
ftr-380	2060	7	nothing	nothing	PRON
ftr-380	2060	8	in	in	ADP
ftr-380	2060	9	this	this	DET
ftr-380	2060	10	outline	outline	NOUN
ftr-380	2060	11	may	may	AUX
ftr-380	2060	12	be	be	AUX
ftr-380	2060	13	used	use	VERB
ftr-380	2060	14	to	to	PART
ftr-380	2060	15	save	save	VERB
ftr-380	2060	16	taxes	taxis	NOUN
ftr-380	2060	17	for	for	ADP
ftr-380	2060	18	any	any	PRON
ftr-380	2060	19	of	of	ADP
ftr-380	2060	20	your	your	PRON
ftr-380	2060	21	clients	client	NOUN
ftr-380	2060	22	.	.	PUNCT
ftr-380	2061	1	20061	20061	NUM
ftr-380	2061	2	florida	florida	PROPN
ftr-380	2061	3	tax	tax	NOUN
ftr-380	2061	4	review	review	NOUN
ftr-380	2061	5	require	require	VERB
ftr-380	2061	6	that	that	SCONJ
ftr-380	2061	7	the	the	DET
ftr-380	2061	8	practitioner	practitioner	NOUN
ftr-380	2061	9	describe	describe	VERB
ftr-380	2061	10	in	in	ADP
ftr-380	2061	11	the	the	DET
ftr-380	2061	12	written	write	VERB
ftr-380	2061	13	advice	advice	NOUN
ftr-380	2061	14	the	the	DET
ftr-380	2061	15	relevant	relevant	ADJ
ftr-380	2061	16	facts	fact	NOUN
ftr-380	2061	17	(	(	PUNCT
ftr-380	2061	18	including	include	VERB
ftr-380	2061	19	assumptions	assumption	NOUN
ftr-380	2061	20	and	and	CCONJ
ftr-380	2061	21	representations	representation	NOUN
ftr-380	2061	22	)	)	PUNCT
ftr-380	2061	23	,	,	PUNCT
ftr-380	2061	24	the	the	DET
ftr-380	2061	25	application	application	NOUN
ftr-380	2061	26	of	of	ADP
ftr-380	2061	27	the	the	DET
ftr-380	2061	28	law	law	NOUN
ftr-380	2061	29	to	to	ADP
ftr-380	2061	30	those	those	DET
ftr-380	2061	31	facts	fact	NOUN
ftr-380	2061	32	,	,	PUNCT
ftr-380	2061	33	or	or	CCONJ
ftr-380	2061	34	the	the	DET
ftr-380	2061	35	practitioner	practitioner	NOUN
ftr-380	2061	36	's	's	PART
ftr-380	2061	37	conclusion	conclusion	NOUN
ftr-380	2061	38	with	with	ADP
ftr-380	2061	39	respect	respect	NOUN
ftr-380	2061	40	to	to	ADP
ftr-380	2061	41	the	the	DET
ftr-380	2061	42	law	law	NOUN
ftr-380	2061	43	and	and	CCONJ
ftr-380	2061	44	the	the	DET
ftr-380	2061	45	facts	fact	NOUN
ftr-380	2061	46	.	.	PUNCT
ftr-380	2062	1	the	the	DET
ftr-380	2062	2	scope	scope	NOUN
ftr-380	2062	3	of	of	ADP
ftr-380	2062	4	the	the	DET
ftr-380	2062	5	engagement	engagement	NOUN
ftr-380	2062	6	and	and	CCONJ
ftr-380	2062	7	the	the	DET
ftr-380	2062	8	type	type	NOUN
ftr-380	2062	9	and	and	CCONJ
ftr-380	2062	10	specificity	specificity	NOUN
ftr-380	2062	11	of	of	ADP
ftr-380	2062	12	the	the	DET
ftr-380	2062	13	advice	advice	NOUN
ftr-380	2062	14	sought	seek	VERB
ftr-380	2062	15	by	by	ADP
ftr-380	2062	16	the	the	DET
ftr-380	2062	17	client	client	NOUN
ftr-380	2062	18	,	,	PUNCT
ftr-380	2062	19	in	in	ADP
ftr-380	2062	20	addition	addition	NOUN
ftr-380	2062	21	to	to	ADP
ftr-380	2062	22	all	all	DET
ftr-380	2062	23	other	other	ADJ
ftr-380	2062	24	facts	fact	NOUN
ftr-380	2062	25	and	and	CCONJ
ftr-380	2062	26	circumstances	circumstance	NOUN
ftr-380	2062	27	,	,	PUNCT
ftr-380	2062	28	will	will	AUX
ftr-380	2062	29	be	be	AUX
ftr-380	2062	30	considered	consider	VERB
ftr-380	2062	31	in	in	ADP
ftr-380	2062	32	determining	determine	VERB
ftr-380	2062	33	whether	whether	SCONJ
ftr-380	2062	34	a	a	DET
ftr-380	2062	35	practitioner	practitioner	NOUN
ftr-380	2062	36	has	have	AUX
ftr-380	2062	37	failed	fail	VERB
ftr-380	2062	38	to	to	PART
ftr-380	2062	39	comply	comply	VERB
ftr-380	2062	40	with	with	ADP
ftr-380	2062	41	the	the	DET
ftr-380	2062	42	requirements	requirement	NOUN
ftr-380	2062	43	of	of	ADP
ftr-380	2062	44	§	§	PROPN
ftr-380	2062	45	10.37	10.37	NUM
ftr-380	2062	46	.	.	PUNCT
ftr-380	2063	1	*	*	PUNCT
ftr-380	2063	2	practitioners	practitioner	NOUN
ftr-380	2063	3	may	may	AUX
ftr-380	2063	4	not	not	PART
ftr-380	2063	5	give	give	VERB
ftr-380	2063	6	written	write	VERB
ftr-380	2063	7	advice	advice	NOUN
ftr-380	2063	8	based	base	VERB
ftr-380	2063	9	on	on	ADP
ftr-380	2063	10	(	(	PUNCT
ftr-380	2063	11	1	1	NUM
ftr-380	2063	12	)	)	PUNCT
ftr-380	2063	13	unreasonable	unreasonable	ADJ
ftr-380	2063	14	factual	factual	ADJ
ftr-380	2063	15	or	or	CCONJ
ftr-380	2063	16	legal	legal	ADJ
ftr-380	2063	17	assumptions	assumption	NOUN
ftr-380	2063	18	;	;	PUNCT
ftr-380	2063	19	(	(	PUNCT
ftr-380	2063	20	2	2	X
ftr-380	2063	21	)	)	PUNCT
ftr-380	2063	22	unreasonable	unreasonable	ADJ
ftr-380	2063	23	reliance	reliance	NOUN
ftr-380	2063	24	upon	upon	SCONJ
ftr-380	2063	25	representations	representation	NOUN
ftr-380	2063	26	of	of	ADP
ftr-380	2063	27	the	the	DET
ftr-380	2063	28	client	client	NOUN
ftr-380	2063	29	or	or	CCONJ
ftr-380	2063	30	any	any	DET
ftr-380	2063	31	other	other	ADJ
ftr-380	2063	32	person	person	NOUN
ftr-380	2063	33	;	;	PUNCT
ftr-380	2063	34	(	(	PUNCT
ftr-380	2063	35	3	3	X
ftr-380	2063	36	)	)	PUNCT
ftr-380	2063	37	consideration	consideration	NOUN
ftr-380	2063	38	of	of	ADP
ftr-380	2063	39	less	less	ADJ
ftr-380	2063	40	than	than	ADP
ftr-380	2063	41	all	all	PRON
ftr-380	2063	42	relevant	relevant	ADJ
ftr-380	2063	43	facts	fact	NOUN
ftr-380	2063	44	;	;	PUNCT
ftr-380	2063	45	or	or	CCONJ
ftr-380	2063	46	(	(	PUNCT
ftr-380	2063	47	4	4	X
ftr-380	2063	48	)	)	PUNCT
ftr-380	2063	49	the	the	DET
ftr-380	2063	50	possibility	possibility	NOUN
ftr-380	2063	51	that	that	SCONJ
ftr-380	2063	52	a	a	DET
ftr-380	2063	53	return	return	NOUN
ftr-380	2063	54	may	may	AUX
ftr-380	2063	55	not	not	PART
ftr-380	2063	56	be	be	AUX
ftr-380	2063	57	audited	audit	VERB
ftr-380	2063	58	,	,	PUNCT
ftr-380	2063	59	that	that	SCONJ
ftr-380	2063	60	an	an	DET
ftr-380	2063	61	issue	issue	NOUN
ftr-380	2063	62	is	be	AUX
ftr-380	2063	63	not	not	PART
ftr-380	2063	64	raised	raise	VERB
ftr-380	2063	65	on	on	ADP
ftr-380	2063	66	audit	audit	NOUN
ftr-380	2063	67	,	,	PUNCT
ftr-380	2063	68	or	or	CCONJ
ftr-380	2063	69	that	that	SCONJ
ftr-380	2063	70	an	an	DET
ftr-380	2063	71	issue	issue	NOUN
ftr-380	2063	72	will	will	AUX
ftr-380	2063	73	be	be	AUX
ftr-380	2063	74	resolved	resolve	VERB
ftr-380	2063	75	through	through	ADP
ftr-380	2063	76	settlement	settlement	NOUN
ftr-380	2063	77	.	.	PUNCT
ftr-380	2064	1	(	(	PUNCT
ftr-380	2064	2	5	5	X
ftr-380	2064	3	)	)	PUNCT
ftr-380	2064	4	establishment	establishment	NOUN
ftr-380	2064	5	of	of	ADP
ftr-380	2064	6	advisory	advisory	ADJ
ftr-380	2064	7	committees	committee	NOUN
ftr-380	2064	8	.	.	PUNCT
ftr-380	2065	1	as	as	ADP
ftr-380	2065	2	to	to	ADP
ftr-380	2065	3	final	final	ADJ
ftr-380	2065	4	§	§	PROPN
ftr-380	2065	5	10.38	10.38	NUM
ftr-380	2065	6	[	[	X
ftr-380	2065	7	§	§	PROPN
ftr-380	2065	8	10.37	10.37	NUM
ftr-380	2065	9	in	in	ADP
ftr-380	2065	10	the	the	DET
ftr-380	2065	11	proposed	propose	VERB
ftr-380	2065	12	regulations	regulation	NOUN
ftr-380	2065	13	]	]	PUNCT
ftr-380	2065	14	,	,	PUNCT
ftr-380	2065	15	the	the	DET
ftr-380	2065	16	preamble	preamble	ADJ
ftr-380	2065	17	states	state	NOUN
ftr-380	2065	18	:	:	PUNCT
ftr-380	2065	19	newly	newly	ADV
ftr-380	2065	20	designated	designate	VERB
ftr-380	2065	21	§	§	PROPN
ftr-380	2065	22	10.38	10.38	NUM
ftr-380	2065	23	,	,	PUNCT
ftr-380	2065	24	formerly	formerly	ADV
ftr-380	2065	25	§	§	PROPN
ftr-380	2065	26	10.37	10.37	NUM
ftr-380	2065	27	in	in	ADP
ftr-380	2065	28	the	the	DET
ftr-380	2065	29	proposed	propose	VERB
ftr-380	2065	30	regulations	regulation	NOUN
ftr-380	2065	31	,	,	PUNCT
ftr-380	2065	32	is	be	AUX
ftr-380	2065	33	adopted	adopt	VERB
ftr-380	2065	34	as	as	SCONJ
ftr-380	2065	35	proposed	propose	VERB
ftr-380	2065	36	with	with	ADP
ftr-380	2065	37	the	the	DET
ftr-380	2065	38	following	follow	VERB
ftr-380	2065	39	modifications	modification	NOUN
ftr-380	2065	40	.	.	PUNCT
ftr-380	2066	1	section	section	NOUN
ftr-380	2066	2	10.38	10.38	NUM
ftr-380	2066	3	is	be	AUX
ftr-380	2066	4	modified	modify	VERB
ftr-380	2066	5	to	to	PART
ftr-380	2066	6	clarify	clarify	VERB
ftr-380	2066	7	that	that	SCONJ
ftr-380	2066	8	an	an	DET
ftr-380	2066	9	advisory	advisory	ADJ
ftr-380	2066	10	committee	committee	NOUN
ftr-380	2066	11	may	may	AUX
ftr-380	2066	12	not	not	PART
ftr-380	2066	13	make	make	VERB
ftr-380	2066	14	recommendations	recommendation	NOUN
ftr-380	2066	15	about	about	ADP
ftr-380	2066	16	actual	actual	ADJ
ftr-380	2066	17	practitioner	practitioner	NOUN
ftr-380	2066	18	cases	case	NOUN
ftr-380	2066	19	,	,	PUNCT
ftr-380	2066	20	or	or	CCONJ
ftr-380	2066	21	have	have	VERB
ftr-380	2066	22	access	access	NOUN
ftr-380	2066	23	to	to	ADP
ftr-380	2066	24	information	information	NOUN
ftr-380	2066	25	pertaining	pertain	VERB
ftr-380	2066	26	to	to	ADP
ftr-380	2066	27	actual	actual	ADJ
ftr-380	2066	28	cases	case	NOUN
ftr-380	2066	29	.	.	PUNCT
ftr-380	2067	1	the	the	DET
ftr-380	2067	2	section	section	NOUN
ftr-380	2067	3	also	also	ADV
ftr-380	2067	4	is	be	AUX
ftr-380	2067	5	modified	modify	VERB
ftr-380	2067	6	to	to	PART
ftr-380	2067	7	clarify	clarify	VERB
ftr-380	2067	8	that	that	SCONJ
ftr-380	2067	9	the	the	DET
ftr-380	2067	10	director	director	NOUN
ftr-380	2067	11	of	of	ADP
ftr-380	2067	12	the	the	DET
ftr-380	2067	13	office	office	NOUN
ftr-380	2067	14	of	of	ADP
ftr-380	2067	15	professional	professional	ADJ
ftr-380	2067	16	responsibility	responsibility	NOUN
ftr-380	2067	17	should	should	AUX
ftr-380	2067	18	ensure	ensure	VERB
ftr-380	2067	19	that	that	SCONJ
ftr-380	2067	20	membership	membership	NOUN
ftr-380	2067	21	of	of	ADP
ftr-380	2067	22	these	these	DET
ftr-380	2067	23	committees	committee	NOUN
ftr-380	2067	24	is	be	AUX
ftr-380	2067	25	balanced	balance	VERB
ftr-380	2067	26	among	among	ADP
ftr-380	2067	27	those	those	DET
ftr-380	2067	28	individuals	individual	NOUN
ftr-380	2067	29	who	who	PRON
ftr-380	2067	30	practice	practice	VERB
ftr-380	2067	31	as	as	ADP
ftr-380	2067	32	attorneys	attorney	NOUN
ftr-380	2067	33	,	,	PUNCT
ftr-380	2067	34	accountants	accountant	NOUN
ftr-380	2067	35	and	and	CCONJ
ftr-380	2067	36	enrolled	enrol	VERB
ftr-380	2067	37	agents	agent	NOUN
ftr-380	2067	38	.	.	PUNCT
ftr-380	2068	1	(	(	PUNCT
ftr-380	2068	2	6	6	X
ftr-380	2068	3	)	)	PUNCT
ftr-380	2068	4	the	the	DET
ftr-380	2068	5	provisions	provision	NOUN
ftr-380	2068	6	contained	contain	VERB
ftr-380	2068	7	in	in	ADP
ftr-380	2068	8	the	the	DET
ftr-380	2068	9	final	final	ADJ
ftr-380	2068	10	regulations	regulation	NOUN
ftr-380	2068	11	will	will	AUX
ftr-380	2068	12	generally	generally	ADV
ftr-380	2068	13	become	become	VERB
ftr-380	2068	14	applicable	applicable	ADJ
ftr-380	2068	15	on	on	ADP
ftr-380	2068	16	6/21/05	6/21/05	NUM
ftr-380	2068	17	.	.	PUNCT
ftr-380	2069	1	c.	c.	PROPN
ftr-380	2069	2	announcement	announcement	PROPN
ftr-380	2069	3	2005	2005	NUM
ftr-380	2069	4	-	-	SYM
ftr-380	2069	5	31	31	NUM
ftr-380	2069	6	;	;	PUNCT
ftr-380	2069	7	2005	2005	NUM
ftr-380	2069	8	-	-	SYM
ftr-380	2069	9	18	18	NUM
ftr-380	2069	10	i.r.b	i.r.b	NOUN
ftr-380	2069	11	.	.	PUNCT
ftr-380	2070	1	996	996	NUM
ftr-380	2070	2	(	(	PUNCT
ftr-380	2070	3	5/2/05	5/2/05	NUM
ftr-380	2070	4	)	)	PUNCT
ftr-380	2070	5	.	.	PUNCT
ftr-380	2071	1	minor	minor	ADJ
ftr-380	2071	2	corrections	correction	NOUN
ftr-380	2071	3	to	to	ADP
ftr-380	2071	4	§	§	PROPN
ftr-380	2071	5	10.35(b)(2)(ii)(b	10.35(b)(2)(ii)(b	PROPN
ftr-380	2071	6	)	)	PUNCT
ftr-380	2071	7	and	and	CCONJ
ftr-380	2071	8	§	§	PROPN
ftr-380	2071	9	10.35(b)(4)(i	10.35(b)(4)(i	NUM
ftr-380	2071	10	)	)	PUNCT
ftr-380	2071	11	.	.	PUNCT
ftr-380	2072	1	d.	d.	PROPN
ftr-380	2072	2	pre	pre	ADJ
ftr-380	2072	3	-	-	ADJ
ftr-380	2072	4	summer	summer	ADJ
ftr-380	2072	5	solstice	solstice	NOUN
ftr-380	2072	6	changes	change	NOUN
ftr-380	2072	7	to	to	ADP
ftr-380	2072	8	§	§	PROPN
ftr-380	2072	9	10.35	10.35	NUM
ftr-380	2072	10	expand	expand	VERB
ftr-380	2072	11	the	the	DET
ftr-380	2072	12	definition	definition	NOUN
ftr-380	2072	13	of	of	ADP
ftr-380	2072	14	"	"	PUNCT
ftr-380	2072	15	excluded	exclude	VERB
ftr-380	2072	16	advice	advice	NOUN
ftr-380	2072	17	,	,	PUNCT
ftr-380	2072	18	"	"	PUNCT
ftr-380	2072	19	modify	modify	VERB
ftr-380	2072	20	the	the	DET
ftr-380	2072	21	definition	definition	NOUN
ftr-380	2072	22	of	of	ADP
ftr-380	2072	23	"	"	PUNCT
ftr-380	2072	24	prominently	prominently	ADV
ftr-380	2072	25	disclosed	disclose	VERB
ftr-380	2072	26	"	"	PUNCT
ftr-380	2072	27	and	and	CCONJ
ftr-380	2072	28	revise	revise	VERB
ftr-380	2072	29	the	the	DET
ftr-380	2072	30	definition	definition	NOUN
ftr-380	2072	31	of	of	ADP
ftr-380	2072	32	"	"	PUNCT
ftr-380	2072	33	the	the	DET
ftr-380	2072	34	principal	principal	ADJ
ftr-380	2072	35	purpose	purpose	NOUN
ftr-380	2073	1	[	[	X
ftr-380	2073	2	of	of	ADP
ftr-380	2073	3	tax	tax	NOUN
ftr-380	2073	4	avoidance	avoidance	NOUN
ftr-380	2073	5	]	]	PUNCT
ftr-380	2073	6	.	.	PUNCT
ftr-380	2073	7	"	"	PUNCT
ftr-380	2074	1	t.d	t.d	PROPN
ftr-380	2074	2	.	.	PROPN
ftr-380	2074	3	9201	9201	NUM
ftr-380	2074	4	,	,	PUNCT
ftr-380	2074	5	regulations	regulation	NOUN
ftr-380	2074	6	governing	govern	VERB
ftr-380	2074	7	practice	practice	NOUN
ftr-380	2074	8	before	before	ADP
ftr-380	2074	9	the	the	DET
ftr-380	2074	10	internal	internal	ADJ
ftr-380	2074	11	revenue	revenue	NOUN
ftr-380	2074	12	service	service	NOUN
ftr-380	2074	13	.	.	PUNCT
ftr-380	2075	1	70	70	NUM
ftr-380	2076	1	f.r	f.r	PROPN
ftr-380	2076	2	.	.	PROPN
ftr-380	2076	3	28824	28824	NUM
ftr-380	2076	4	(	(	PUNCT
ftr-380	2076	5	5/19/05	5/19/05	NUM
ftr-380	2076	6	)	)	PUNCT
ftr-380	2076	7	.	.	PUNCT
ftr-380	2076	8	0	0	PUNCT
ftr-380	2077	1	post	post	ADJ
ftr-380	2077	2	-	-	ADJ
ftr-380	2077	3	return	return	ADJ
ftr-380	2077	4	advice	advice	NOUN
ftr-380	2077	5	.	.	PUNCT
ftr-380	2078	1	excludes	exclude	NOUN
ftr-380	2078	2	from	from	ADP
ftr-380	2078	3	the	the	DET
ftr-380	2078	4	definition	definition	NOUN
ftr-380	2078	5	of	of	ADP
ftr-380	2078	6	a	a	DET
ftr-380	2078	7	covered	cover	VERB
ftr-380	2078	8	opinion	opinion	NOUN
ftr-380	2078	9	advice	advice	NOUN
ftr-380	2078	10	given	give	VERB
ftr-380	2078	11	after	after	SCONJ
ftr-380	2078	12	a	a	DET
ftr-380	2078	13	tax	tax	NOUN
ftr-380	2078	14	return	return	NOUN
ftr-380	2078	15	is	be	AUX
ftr-380	2078	16	filed	file	VERB
ftr-380	2078	17	[	[	PUNCT
ftr-380	2078	18	vol	vol	NOUN
ftr-380	2078	19	8	8	NUM
ftr-380	2078	20	:	:	PUNCT
ftr-380	2078	21	si	si	PROPN
ftr-380	2078	22	recent	recent	ADJ
ftr-380	2078	23	developments	development	NOUN
ftr-380	2078	24	in	in	ADP
ftr-380	2078	25	federal	federal	ADJ
ftr-380	2078	26	income	income	NOUN
ftr-380	2078	27	taxation	taxation	NOUN
ftr-380	2078	28	unless	unless	SCONJ
ftr-380	2078	29	the	the	DET
ftr-380	2078	30	practitioner	practitioner	NOUN
ftr-380	2078	31	knows	know	VERB
ftr-380	2078	32	or	or	CCONJ
ftr-380	2078	33	has	have	VERB
ftr-380	2078	34	reason	reason	NOUN
ftr-380	2078	35	to	to	PART
ftr-380	2078	36	know	know	VERB
ftr-380	2078	37	that	that	SCONJ
ftr-380	2078	38	the	the	DET
ftr-380	2078	39	taxpayer	taxpayer	NOUN
ftr-380	2078	40	will	will	AUX
ftr-380	2078	41	rely	rely	VERB
ftr-380	2078	42	on	on	ADP
ftr-380	2078	43	the	the	DET
ftr-380	2078	44	advice	advice	NOUN
ftr-380	2078	45	to	to	PART
ftr-380	2078	46	claim	claim	VERB
ftr-380	2078	47	benefits	benefit	NOUN
ftr-380	2078	48	in	in	ADP
ftr-380	2078	49	a	a	DET
ftr-380	2078	50	subsequently	subsequently	ADV
ftr-380	2078	51	-	-	PUNCT
ftr-380	2078	52	filed	file	VERB
ftr-380	2078	53	amended	amend	VERB
ftr-380	2078	54	return	return	NOUN
ftr-380	2078	55	.	.	PUNCT
ftr-380	2079	1	*	*	PUNCT
ftr-380	2079	2	in	in	ADP
ftr-380	2079	3	-	-	PUNCT
ftr-380	2079	4	house	house	NOUN
ftr-380	2079	5	advice	advice	NOUN
ftr-380	2079	6	.	.	PUNCT
ftr-380	2080	1	excludes	exclude	NOUN
ftr-380	2080	2	from	from	ADP
ftr-380	2080	3	the	the	DET
ftr-380	2080	4	definition	definition	NOUN
ftr-380	2080	5	of	of	ADP
ftr-380	2080	6	a	a	DET
ftr-380	2080	7	covered	cover	VERB
ftr-380	2080	8	opinion	opinion	NOUN
ftr-380	2080	9	written	write	VERB
ftr-380	2080	10	advice	advice	NOUN
ftr-380	2080	11	provided	provide	VERB
ftr-380	2080	12	to	to	ADP
ftr-380	2080	13	an	an	DET
ftr-380	2080	14	employer	employer	NOUN
ftr-380	2080	15	in	in	ADP
ftr-380	2080	16	the	the	DET
ftr-380	2080	17	practitioner	practitioner	NOUN
ftr-380	2080	18	's	's	PART
ftr-380	2080	19	capacity	capacity	NOUN
ftr-380	2080	20	as	as	ADP
ftr-380	2080	21	an	an	DET
ftr-380	2080	22	employee	employee	NOUN
ftr-380	2080	23	solely	solely	ADV
ftr-380	2080	24	for	for	ADP
ftr-380	2080	25	the	the	DET
ftr-380	2080	26	purposes	purpose	NOUN
ftr-380	2080	27	of	of	ADP
ftr-380	2080	28	determining	determine	VERB
ftr-380	2080	29	the	the	DET
ftr-380	2080	30	tax	tax	NOUN
ftr-380	2080	31	liability	liability	NOUN
ftr-380	2080	32	of	of	ADP
ftr-380	2080	33	the	the	DET
ftr-380	2080	34	employer	employer	NOUN
ftr-380	2080	35	.	.	PUNCT
ftr-380	2080	36	0	0	PUNCT
ftr-380	2081	1	how	how	SCONJ
ftr-380	2081	2	about	about	ADP
ftr-380	2081	3	"	"	PUNCT
ftr-380	2081	4	almost	almost	ADV
ftr-380	2081	5	more	more	ADV
ftr-380	2081	6	likely	likely	ADJ
ftr-380	2081	7	than	than	ADP
ftr-380	2081	8	not	not	PART
ftr-380	2081	9	"	"	PUNCT
ftr-380	2081	10	?	?	PUNCT
ftr-380	2082	1	excludes	exclude	NOUN
ftr-380	2082	2	from	from	ADP
ftr-380	2082	3	the	the	DET
ftr-380	2082	4	definition	definition	NOUN
ftr-380	2082	5	of	of	ADP
ftr-380	2082	6	a	a	DET
ftr-380	2082	7	covered	cover	VERB
ftr-380	2082	8	opinion	opinion	NOUN
ftr-380	2082	9	negative	negative	ADJ
ftr-380	2082	10	advice	advice	NOUN
ftr-380	2082	11	unless	unless	SCONJ
ftr-380	2082	12	the	the	DET
ftr-380	2082	13	written	write	VERB
ftr-380	2082	14	advice	advice	NOUN
ftr-380	2082	15	also	also	ADV
ftr-380	2082	16	reaches	reach	VERB
ftr-380	2082	17	a	a	DET
ftr-380	2082	18	conclusion	conclusion	NOUN
ftr-380	2082	19	favorable	favorable	ADJ
ftr-380	2082	20	to	to	ADP
ftr-380	2082	21	the	the	DET
ftr-380	2082	22	taxpayer	taxpayer	NOUN
ftr-380	2082	23	at	at	ADP
ftr-380	2082	24	any	any	DET
ftr-380	2082	25	confidence	confidence	NOUN
ftr-380	2082	26	level	level	NOUN
ftr-380	2082	27	,	,	PUNCT
ftr-380	2082	28	e.g.	e.g.	ADV
ftr-380	2082	29	,	,	PUNCT
ftr-380	2082	30	not	not	PART
ftr-380	2082	31	frivolous	frivolous	ADJ
ftr-380	2082	32	,	,	PUNCT
ftr-380	2082	33	realistic	realistic	ADJ
ftr-380	2082	34	possibility	possibility	NOUN
ftr-380	2082	35	of	of	ADP
ftr-380	2082	36	success	success	NOUN
ftr-380	2082	37	,	,	PUNCT
ftr-380	2082	38	reasonable	reasonable	ADJ
ftr-380	2082	39	basis	basis	NOUN
ftr-380	2082	40	or	or	CCONJ
ftr-380	2082	41	substantial	substantial	ADJ
ftr-380	2082	42	authority	authority	NOUN
ftr-380	2082	43	.	.	PUNCT
ftr-380	2083	1	0	0	PUNCT
ftr-380	2084	1	need	need	AUX
ftr-380	2084	2	not	not	PART
ftr-380	2084	3	come	come	VERB
ftr-380	2084	4	first	first	ADV
ftr-380	2084	5	to	to	PART
ftr-380	2084	6	be	be	AUX
ftr-380	2084	7	"	"	PUNCT
ftr-380	2084	8	prominently	prominently	ADV
ftr-380	2084	9	disclosed	disclose	VERB
ftr-380	2084	10	.	.	PUNCT
ftr-380	2084	11	"	"	PUNCT
ftr-380	2084	12	modifies	modify	VERB
ftr-380	2084	13	the	the	DET
ftr-380	2084	14	definition	definition	NOUN
ftr-380	2084	15	of	of	ADP
ftr-380	2084	16	"	"	PUNCT
ftr-380	2084	17	prominently	prominently	ADV
ftr-380	2084	18	disclosed	disclose	VERB
ftr-380	2084	19	"	"	PUNCT
ftr-380	2084	20	to	to	ADP
ftr-380	2084	21	a	a	DET
ftr-380	2084	22	subjective	subjective	ADJ
ftr-380	2084	23	facts	fact	NOUN
ftr-380	2084	24	-	-	PUNCT
ftr-380	2084	25	and	and	CCONJ
ftr-380	2084	26	-	-	PUNCT
ftr-380	2084	27	circumstances	circumstance	NOUN
ftr-380	2084	28	test	test	NOUN
ftr-380	2084	29	of	of	ADP
ftr-380	2084	30	whether	whether	SCONJ
ftr-380	2084	31	the	the	DET
ftr-380	2084	32	item	item	NOUN
ftr-380	2084	33	is	be	AUX
ftr-380	2084	34	"	"	PUNCT
ftr-380	2084	35	readily	readily	ADV
ftr-380	2084	36	apparent	apparent	ADJ
ftr-380	2084	37	"	"	PUNCT
ftr-380	2084	38	to	to	ADP
ftr-380	2084	39	the	the	DET
ftr-380	2084	40	particular	particular	ADJ
ftr-380	2084	41	taxpayer	taxpayer	NOUN
ftr-380	2084	42	in	in	ADP
ftr-380	2084	43	the	the	DET
ftr-380	2084	44	context	context	NOUN
ftr-380	2084	45	of	of	ADP
ftr-380	2084	46	the	the	DET
ftr-380	2084	47	opinion	opinion	NOUN
ftr-380	2084	48	.	.	PUNCT
ftr-380	2085	1	the	the	DET
ftr-380	2085	2	item	item	NOUN
ftr-380	2085	3	must	must	AUX
ftr-380	2085	4	be	be	AUX
ftr-380	2085	5	set	set	VERB
ftr-380	2085	6	forth	forth	ADV
ftr-380	2085	7	in	in	ADP
ftr-380	2085	8	a	a	DET
ftr-380	2085	9	separate	separate	ADJ
ftr-380	2085	10	section	section	NOUN
ftr-380	2085	11	(	(	PUNCT
ftr-380	2085	12	and	and	CCONJ
ftr-380	2085	13	not	not	PART
ftr-380	2085	14	in	in	ADP
ftr-380	2085	15	a	a	DET
ftr-380	2085	16	footnote	footnote	NOUN
ftr-380	2085	17	)	)	PUNCT
ftr-380	2085	18	in	in	ADP
ftr-380	2085	19	a	a	DET
ftr-380	2085	20	typeface	typeface	NOUN
ftr-380	2085	21	that	that	PRON
ftr-380	2085	22	is	be	AUX
ftr-380	2085	23	the	the	DET
ftr-380	2085	24	same	same	ADJ
ftr-380	2085	25	size	size	NOUN
ftr-380	2085	26	or	or	CCONJ
ftr-380	2085	27	larger	large	ADJ
ftr-380	2085	28	than	than	ADP
ftr-380	2085	29	the	the	DET
ftr-380	2085	30	typeface	typeface	NOUN
ftr-380	2085	31	of	of	ADP
ftr-380	2085	32	any	any	DET
ftr-380	2085	33	discussion	discussion	NOUN
ftr-380	2085	34	of	of	ADP
ftr-380	2085	35	the	the	DET
ftr-380	2085	36	facts	fact	NOUN
ftr-380	2085	37	or	or	CCONJ
ftr-380	2085	38	law	law	NOUN
ftr-380	2085	39	.	.	PUNCT
ftr-380	2086	1	*	*	PUNCT
ftr-380	2086	2	when	when	SCONJ
ftr-380	2086	3	is	be	AUX
ftr-380	2086	4	a	a	DET
ftr-380	2086	5	tax	tax	NOUN
ftr-380	2086	6	avoidance	avoidance	NOUN
ftr-380	2086	7	purpose	purpose	NOUN
ftr-380	2086	8	"	"	PUNCT
ftr-380	2086	9	consistent	consistent	ADJ
ftr-380	2086	10	with	with	ADP
ftr-380	2086	11	the	the	DET
ftr-380	2086	12	statute	statute	NOUN
ftr-380	2086	13	and	and	CCONJ
ftr-380	2086	14	congressional	congressional	ADJ
ftr-380	2086	15	purpose	purpose	NOUN
ftr-380	2086	16	"	"	PUNCT
ftr-380	2086	17	?	?	PUNCT
ftr-380	2087	1	revises	revise	VERB
ftr-380	2087	2	the	the	DET
ftr-380	2087	3	definition	definition	NOUN
ftr-380	2087	4	of	of	ADP
ftr-380	2087	5	"	"	PUNCT
ftr-380	2087	6	principal	principal	ADJ
ftr-380	2087	7	purpose	purpose	NOUN
ftr-380	2087	8	"	"	PUNCT
ftr-380	2087	9	to	to	PART
ftr-380	2087	10	be	be	AUX
ftr-380	2087	11	similar	similar	ADJ
ftr-380	2087	12	to	to	ADP
ftr-380	2087	13	that	that	PRON
ftr-380	2087	14	of	of	ADP
ftr-380	2087	15	reg	reg	NOUN
ftr-380	2087	16	.	.	PUNCT
ftr-380	2088	1	§	§	PROPN
ftr-380	2088	2	1.66624(g)(2)(ii	1.66624(g)(2)(ii	NUM
ftr-380	2088	3	)	)	PUNCT
ftr-380	2088	4	,	,	PUNCT
ftr-380	2088	5	i.e.	i.e.	X
ftr-380	2088	6	,	,	PUNCT
ftr-380	2088	7	that	that	SCONJ
ftr-380	2088	8	the	the	DET
ftr-380	2088	9	purpose	purpose	NOUN
ftr-380	2088	10	is	be	AUX
ftr-380	2088	11	not	not	PART
ftr-380	2088	12	to	to	PART
ftr-380	2088	13	avoid	avoid	VERB
ftr-380	2088	14	or	or	CCONJ
ftr-380	2088	15	evade	evade	VERB
ftr-380	2088	16	federal	federal	ADJ
ftr-380	2088	17	tax	tax	NOUN
ftr-380	2088	18	if	if	SCONJ
ftr-380	2088	19	the	the	DET
ftr-380	2088	20	purpose	purpose	NOUN
ftr-380	2088	21	is	be	AUX
ftr-380	2088	22	"	"	PUNCT
ftr-380	2088	23	the	the	DET
ftr-380	2088	24	claiming	claiming	NOUN
ftr-380	2088	25	of	of	ADP
ftr-380	2088	26	tax	tax	NOUN
ftr-380	2088	27	benefits	benefit	NOUN
ftr-380	2088	28	in	in	ADP
ftr-380	2088	29	a	a	DET
ftr-380	2088	30	manner	manner	NOUN
ftr-380	2088	31	consistent	consistent	ADJ
ftr-380	2088	32	with	with	ADP
ftr-380	2088	33	the	the	DET
ftr-380	2088	34	statute	statute	NOUN
ftr-380	2088	35	and	and	CCONJ
ftr-380	2088	36	congressional	congressional	ADJ
ftr-380	2088	37	purpose	purpose	NOUN
ftr-380	2088	38	.	.	PUNCT
ftr-380	2088	39	"	"	PUNCT
ftr-380	2089	1	e.	e.	PROPN
ftr-380	2089	2	proposed	propose	VERB
ftr-380	2089	3	circular	circular	ADJ
ftr-380	2089	4	230	230	NUM
ftr-380	2089	5	changes	change	NOUN
ftr-380	2089	6	that	that	PRON
ftr-380	2089	7	do	do	AUX
ftr-380	2089	8	not	not	PART
ftr-380	2089	9	relate	relate	VERB
ftr-380	2089	10	to	to	ADP
ftr-380	2089	11	tax	tax	NOUN
ftr-380	2089	12	shelters	shelter	NOUN
ftr-380	2089	13	are	be	AUX
ftr-380	2089	14	nevertheless	nevertheless	ADV
ftr-380	2089	15	controversial	controversial	ADJ
ftr-380	2089	16	,	,	PUNCT
ftr-380	2089	17	what	what	PRON
ftr-380	2089	18	with	with	ADP
ftr-380	2089	19	new	new	ADJ
ftr-380	2089	20	restrictions	restriction	NOUN
ftr-380	2089	21	on	on	ADP
ftr-380	2089	22	the	the	DET
ftr-380	2089	23	use	use	NOUN
ftr-380	2089	24	of	of	ADP
ftr-380	2089	25	contingent	contingent	NOUN
ftr-380	2089	26	fees	fee	NOUN
ftr-380	2089	27	,	,	PUNCT
ftr-380	2089	28	monetary	monetary	ADJ
ftr-380	2089	29	penalties	penalty	NOUN
ftr-380	2089	30	for	for	ADP
ftr-380	2089	31	practitioners	practitioner	NOUN
ftr-380	2089	32	and	and	CCONJ
ftr-380	2089	33	their	their	PRON
ftr-380	2089	34	firms	firm	NOUN
ftr-380	2089	35	,	,	PUNCT
ftr-380	2089	36	and	and	CCONJ
ftr-380	2089	37	public	public	ADJ
ftr-380	2089	38	hearings	hearing	NOUN
ftr-380	2089	39	before	before	ADP
ftr-380	2089	40	aljs	aljs	NOUN
ftr-380	2089	41	.	.	PUNCT
ftr-380	2090	1	reg122380	reg122380	VERB
ftr-380	2090	2	-	-	PUNCT
ftr-380	2090	3	02	02	NUM
ftr-380	2090	4	,	,	PUNCT
ftr-380	2090	5	regulations	regulation	NOUN
ftr-380	2090	6	governing	govern	VERB
ftr-380	2090	7	practice	practice	NOUN
ftr-380	2090	8	before	before	ADP
ftr-380	2090	9	the	the	DET
ftr-380	2090	10	internal	internal	ADJ
ftr-380	2090	11	revenue	revenue	NOUN
ftr-380	2090	12	service	service	NOUN
ftr-380	2090	13	,	,	PUNCT
ftr-380	2090	14	71	71	NUM
ftr-380	2090	15	f.r	f.r	NOUN
ftr-380	2090	16	.	.	PROPN
ftr-380	2090	17	6421	6421	NUM
ftr-380	2090	18	(	(	PUNCT
ftr-380	2090	19	2/8/06	2/8/06	NUM
ftr-380	2090	20	)	)	PUNCT
ftr-380	2090	21	.	.	PUNCT
ftr-380	2091	1	proposed	propose	VERB
ftr-380	2091	2	regulations	regulation	NOUN
ftr-380	2091	3	have	have	AUX
ftr-380	2091	4	been	be	AUX
ftr-380	2091	5	issued	issue	VERB
ftr-380	2091	6	based	base	VERB
ftr-380	2091	7	upon	upon	SCONJ
ftr-380	2091	8	consideration	consideration	NOUN
ftr-380	2091	9	of	of	ADP
ftr-380	2091	10	comments	comment	NOUN
ftr-380	2091	11	received	receive	VERB
ftr-380	2091	12	in	in	ADP
ftr-380	2091	13	response	response	NOUN
ftr-380	2091	14	to	to	ADP
ftr-380	2091	15	questions	question	NOUN
ftr-380	2091	16	posed	pose	VERB
ftr-380	2091	17	in	in	ADP
ftr-380	2091	18	an	an	DET
ftr-380	2091	19	advance	advance	NOUN
ftr-380	2091	20	notice	notice	NOUN
ftr-380	2091	21	of	of	ADP
ftr-380	2091	22	proposed	propose	VERB
ftr-380	2091	23	rulemaking	rulemaking	NOUN
ftr-380	2091	24	(	(	PUNCT
ftr-380	2091	25	anprm	anprm	NOUN
ftr-380	2091	26	)	)	PUNCT
ftr-380	2091	27	at	at	ADP
ftr-380	2091	28	67	67	NUM
ftr-380	2091	29	f.r	f.r	NOUN
ftr-380	2091	30	.	.	PROPN
ftr-380	2091	31	77724	77724	NUM
ftr-380	2091	32	(	(	PUNCT
ftr-380	2091	33	12/19/02	12/19/02	NUM
ftr-380	2091	34	)	)	PUNCT
ftr-380	2091	35	,	,	PUNCT
ftr-380	2091	36	as	as	ADV
ftr-380	2091	37	well	well	ADV
ftr-380	2091	38	as	as	ADP
ftr-380	2091	39	amendments	amendment	NOUN
ftr-380	2091	40	made	make	VERB
ftr-380	2091	41	to	to	ADP
ftr-380	2091	42	31	31	NUM
ftr-380	2091	43	u.s.c	u.s.c	ADJ
ftr-380	2091	44	.	.	PUNCT
ftr-380	2092	1	§	§	PROPN
ftr-380	2092	2	330	330	NUM
ftr-380	2092	3	by	by	ADP
ftr-380	2092	4	the	the	DET
ftr-380	2092	5	jobs	job	NOUN
ftr-380	2092	6	act	act	NOUN
ftr-380	2092	7	of	of	ADP
ftr-380	2092	8	2004	2004	NUM
ftr-380	2092	9	.	.	PUNCT
ftr-380	2093	1	changes	change	NOUN
ftr-380	2093	2	include	include	VERB
ftr-380	2093	3	:	:	PUNCT
ftr-380	2093	4	(	(	PUNCT
ftr-380	2093	5	1	1	X
ftr-380	2093	6	)	)	PUNCT
ftr-380	2093	7	changing	change	VERB
ftr-380	2093	8	references	reference	NOUN
ftr-380	2093	9	to	to	ADP
ftr-380	2093	10	the	the	DET
ftr-380	2093	11	office	office	NOUN
ftr-380	2093	12	of	of	ADP
ftr-380	2093	13	the	the	DET
ftr-380	2093	14	director	director	NOUN
ftr-380	2093	15	of	of	ADP
ftr-380	2093	16	practice	practice	NOUN
ftr-380	2093	17	to	to	ADP
ftr-380	2093	18	the	the	DET
ftr-380	2093	19	office	office	NOUN
ftr-380	2093	20	of	of	ADP
ftr-380	2093	21	professional	professional	ADJ
ftr-380	2093	22	responsibility	responsibility	NOUN
ftr-380	2093	23	;	;	PUNCT
ftr-380	2093	24	(	(	PUNCT
ftr-380	2093	25	2	2	X
ftr-380	2093	26	)	)	PUNCT
ftr-380	2093	27	adding	add	VERB
ftr-380	2093	28	to	to	ADP
ftr-380	2093	29	the	the	DET
ftr-380	2093	30	definition	definition	NOUN
ftr-380	2093	31	of	of	ADP
ftr-380	2093	32	"	"	PUNCT
ftr-380	2093	33	practice	practice	NOUN
ftr-380	2093	34	before	before	ADP
ftr-380	2093	35	the	the	DET
ftr-380	2093	36	[	[	X
ftr-380	2093	37	irs	irs	PROPN
ftr-380	2093	38	]	]	PUNCT
ftr-380	2093	39	"	"	PUNCT
ftr-380	2093	40	in	in	ADP
ftr-380	2093	41	§	§	PROPN
ftr-380	2093	42	10.2(d	10.2(d	NUM
ftr-380	2093	43	)	)	PUNCT
ftr-380	2093	44	"	"	PUNCT
ftr-380	2093	45	rendering	render	VERB
ftr-380	2093	46	written	write	VERB
ftr-380	2093	47	advice	advice	NOUN
ftr-380	2093	48	with	with	ADP
ftr-380	2093	49	respect	respect	NOUN
ftr-380	2093	50	to	to	ADP
ftr-380	2093	51	any	any	DET
ftr-380	2093	52	entity	entity	NOUN
ftr-380	2093	53	,	,	PUNCT
ftr-380	2093	54	transaction	transaction	NOUN
ftr-380	2093	55	plan	plan	NOUN
ftr-380	2093	56	or	or	CCONJ
ftr-380	2093	57	arrangement	arrangement	NOUN
ftr-380	2093	58	,	,	PUNCT
ftr-380	2093	59	or	or	CCONJ
ftr-380	2093	60	other	other	ADJ
ftr-380	2093	61	plan	plan	NOUN
ftr-380	2093	62	or	or	CCONJ
ftr-380	2093	63	arrangement	arrangement	NOUN
ftr-380	2093	64	having	have	VERB
ftr-380	2093	65	a	a	DET
ftr-380	2093	66	potential	potential	NOUN
ftr-380	2093	67	for	for	ADP
ftr-380	2093	68	tax	tax	NOUN
ftr-380	2093	69	avoidance	avoidance	NOUN
ftr-380	2093	70	or	or	CCONJ
ftr-380	2093	71	evasion	evasion	NOUN
ftr-380	2093	72	;	;	PUNCT
ftr-380	2093	73	"	"	PUNCT
ftr-380	2093	74	(	(	PUNCT
ftr-380	2093	75	3	3	X
ftr-380	2093	76	)	)	PUNCT
ftr-380	2093	77	revoking	revoke	VERB
ftr-380	2093	78	the	the	DET
ftr-380	2093	79	authorization	authorization	NOUN
ftr-380	2093	80	of	of	ADP
ftr-380	2093	81	an	an	DET
ftr-380	2093	82	unenrolled	unenrolled	ADJ
ftr-380	2093	83	return	return	NOUN
ftr-380	2093	84	preparer	preparer	NOUN
ftr-380	2093	85	to	to	PART
ftr-380	2093	86	represent	represent	VERB
ftr-380	2093	87	a	a	DET
ftr-380	2093	88	taxpayer	taxpayer	NOUN
ftr-380	2093	89	during	during	ADP
ftr-380	2093	90	an	an	DET
ftr-380	2093	91	examination	examination	NOUN
ftr-380	2093	92	of	of	ADP
ftr-380	2093	93	a	a	DET
ftr-380	2093	94	return	return	NOUN
ftr-380	2093	95	that	that	PRON
ftr-380	2093	96	he	he	PRON
ftr-380	2093	97	or	or	CCONJ
ftr-380	2093	98	she	she	PRON
ftr-380	2093	99	prepared	prepare	VERB
ftr-380	2093	100	;	;	PUNCT
ftr-380	2093	101	(	(	PUNCT
ftr-380	2093	102	4	4	X
ftr-380	2093	103	)	)	PUNCT
ftr-380	2093	104	eliminating	eliminate	VERB
ftr-380	2093	105	the	the	DET
ftr-380	2093	106	ability	ability	NOUN
ftr-380	2093	107	of	of	ADP
ftr-380	2093	108	a	a	DET
ftr-380	2093	109	practitioner	practitioner	NOUN
ftr-380	2093	110	to	to	PART
ftr-380	2093	111	charge	charge	VERB
ftr-380	2093	112	a	a	DET
ftr-380	2093	113	contingent	contingent	ADJ
ftr-380	2093	114	fee	fee	NOUN
ftr-380	2093	115	for	for	ADP
ftr-380	2093	116	services	service	NOUN
ftr-380	2093	117	rendered	render	VERB
ftr-380	2093	118	in	in	ADP
ftr-380	2093	119	connection	connection	NOUN
ftr-380	2093	120	with	with	ADP
ftr-380	2093	121	the	the	DET
ftr-380	2093	122	preparation	preparation	NOUN
ftr-380	2093	123	or	or	CCONJ
ftr-380	2093	124	filing	filing	NOUN
ftr-380	2093	125	of	of	ADP
ftr-380	2093	126	an	an	DET
ftr-380	2093	127	amended	amend	VERB
ftr-380	2093	128	tax	tax	NOUN
ftr-380	2093	129	return	return	NOUN
ftr-380	2093	130	or	or	CCONJ
ftr-380	2093	131	claim	claim	NOUN
ftr-380	2093	132	for	for	ADP
ftr-380	2093	133	refund	refund	NOUN
ftr-380	2093	134	or	or	CCONJ
ftr-380	2093	135	credit	credit	NOUN
ftr-380	2093	136	,	,	PUNCT
ftr-380	2093	137	although	although	SCONJ
ftr-380	2093	138	contingent	contingent	ADJ
ftr-380	2093	139	fees	fee	NOUN
ftr-380	2093	140	are	be	AUX
ftr-380	2093	141	permissible	permissible	ADJ
ftr-380	2093	142	for	for	ADP
ftr-380	2093	143	services	service	NOUN
ftr-380	2093	144	rendered	render	VERB
ftr-380	2093	145	in	in	ADP
ftr-380	2093	146	connection	connection	NOUN
ftr-380	2093	147	with	with	ADP
ftr-380	2093	148	the	the	DET
ftr-380	2093	149	irs	irs	PROPN
ftr-380	2093	150	's	's	PART
ftr-380	2093	151	examination	examination	NOUN
ftr-380	2093	152	20061	20061	NUM
ftr-380	2093	153	florida	florida	PROPN
ftr-380	2093	154	tax	tax	NOUN
ftr-380	2093	155	review	review	NOUN
ftr-380	2093	156	of	of	ADP
ftr-380	2093	157	,	,	PUNCT
ftr-380	2093	158	or	or	CCONJ
ftr-380	2093	159	challenge	challenge	VERB
ftr-380	2093	160	to	to	ADP
ftr-380	2093	161	,	,	PUNCT
ftr-380	2093	162	an	an	DET
ftr-380	2093	163	amended	amend	VERB
ftr-380	2093	164	return	return	NOUN
ftr-380	2093	165	or	or	CCONJ
ftr-380	2093	166	claim	claim	NOUN
ftr-380	2093	167	for	for	ADP
ftr-380	2093	168	refund	refund	NOUN
ftr-380	2093	169	or	or	CCONJ
ftr-380	2093	170	credit	credit	NOUN
ftr-380	2093	171	filed	file	VERB
ftr-380	2093	172	prior	prior	ADV
ftr-380	2093	173	to	to	ADP
ftr-380	2093	174	the	the	DET
ftr-380	2093	175	taxpayer	taxpayer	NOUN
ftr-380	2093	176	receiving	receive	VERB
ftr-380	2093	177	notice	notice	NOUN
ftr-380	2093	178	of	of	ADP
ftr-380	2093	179	the	the	DET
ftr-380	2093	180	examination	examination	NOUN
ftr-380	2093	181	of	of	ADP
ftr-380	2093	182	,	,	PUNCT
ftr-380	2093	183	or	or	CCONJ
ftr-380	2093	184	challenge	challenge	VERB
ftr-380	2093	185	to	to	ADP
ftr-380	2093	186	the	the	DET
ftr-380	2093	187	original	original	ADJ
ftr-380	2093	188	tax	tax	NOUN
ftr-380	2093	189	return	return	NOUN
ftr-380	2093	190	,	,	PUNCT
ftr-380	2093	191	§	§	PROPN
ftr-380	2093	192	10.27	10.27	NUM
ftr-380	2093	193	;	;	PUNCT
ftr-380	2093	194	(	(	PUNCT
ftr-380	2093	195	5	5	X
ftr-380	2093	196	)	)	PUNCT
ftr-380	2093	197	adding	add	VERB
ftr-380	2093	198	to	to	ADP
ftr-380	2093	199	the	the	DET
ftr-380	2093	200	standards	standard	NOUN
ftr-380	2093	201	applicable	applicable	ADJ
ftr-380	2093	202	with	with	ADP
ftr-380	2093	203	respect	respect	NOUN
ftr-380	2093	204	to	to	ADP
ftr-380	2093	205	tax	tax	NOUN
ftr-380	2093	206	return	return	NOUN
ftr-380	2093	207	positions	position	NOUN
ftr-380	2093	208	in	in	ADP
ftr-380	2093	209	§	§	PROPN
ftr-380	2093	210	10.34	10.34	NUM
ftr-380	2093	211	,	,	PUNCT
ftr-380	2093	212	the	the	DET
ftr-380	2093	213	requirement	requirement	NOUN
ftr-380	2093	214	that	that	SCONJ
ftr-380	2093	215	a	a	DET
ftr-380	2093	216	practitioner	practitioner	NOUN
ftr-380	2093	217	may	may	AUX
ftr-380	2093	218	not	not	PART
ftr-380	2093	219	advise	advise	VERB
ftr-380	2093	220	a	a	DET
ftr-380	2093	221	client	client	NOUN
ftr-380	2093	222	to	to	PART
ftr-380	2093	223	submit	submit	VERB
ftr-380	2093	224	"	"	PUNCT
ftr-380	2093	225	a	a	DET
ftr-380	2093	226	document	document	NOUN
ftr-380	2093	227	,	,	PUNCT
ftr-380	2093	228	affidavit	affidavit	NOUN
ftr-380	2093	229	or	or	CCONJ
ftr-380	2093	230	other	other	ADJ
ftr-380	2093	231	paper	paper	NOUN
ftr-380	2093	232	...	...	PUNCT
ftr-380	2093	233	to	to	ADP
ftr-380	2093	234	the	the	DET
ftr-380	2093	235	[	[	X
ftr-380	2093	236	irs	irs	PROPN
ftr-380	2093	237	]	]	X
ftr-380	2093	238	"	"	PUNCT
ftr-380	2093	239	if	if	SCONJ
ftr-380	2093	240	(	(	PUNCT
ftr-380	2093	241	a	a	X
ftr-380	2093	242	)	)	PUNCT
ftr-380	2093	243	its	its	PRON
ftr-380	2093	244	purpose	purpose	NOUN
ftr-380	2093	245	is	be	AUX
ftr-380	2093	246	to	to	PART
ftr-380	2093	247	delay	delay	VERB
ftr-380	2093	248	or	or	CCONJ
ftr-380	2093	249	impede	impede	VERB
ftr-380	2093	250	the	the	DET
ftr-380	2093	251	administration	administration	NOUN
ftr-380	2093	252	of	of	ADP
ftr-380	2093	253	the	the	DET
ftr-380	2093	254	federal	federal	ADJ
ftr-380	2093	255	tax	tax	NOUN
ftr-380	2093	256	laws	law	NOUN
ftr-380	2093	257	,	,	PUNCT
ftr-380	2093	258	(	(	PUNCT
ftr-380	2093	259	b	b	X
ftr-380	2093	260	)	)	PUNCT
ftr-380	2093	261	it	it	PRON
ftr-380	2093	262	is	be	AUX
ftr-380	2093	263	frivolous	frivolous	ADJ
ftr-380	2093	264	or	or	CCONJ
ftr-380	2093	265	groundless	groundless	ADJ
ftr-380	2093	266	,	,	PUNCT
ftr-380	2093	267	or	or	CCONJ
ftr-380	2093	268	(	(	PUNCT
ftr-380	2093	269	c	c	X
ftr-380	2093	270	)	)	PUNCT
ftr-380	2093	271	it	it	PRON
ftr-380	2093	272	contains	contain	VERB
ftr-380	2093	273	or	or	CCONJ
ftr-380	2093	274	omits	omit	VERB
ftr-380	2093	275	information	information	NOUN
ftr-380	2093	276	in	in	ADP
ftr-380	2093	277	a	a	DET
ftr-380	2093	278	manner	manner	NOUN
ftr-380	2093	279	that	that	PRON
ftr-380	2093	280	demonstrates	demonstrate	VERB
ftr-380	2093	281	an	an	DET
ftr-380	2093	282	intentional	intentional	ADJ
ftr-380	2093	283	disregard	disregard	NOUN
ftr-380	2093	284	of	of	ADP
ftr-380	2093	285	a	a	DET
ftr-380	2093	286	rule	rule	NOUN
ftr-380	2093	287	or	or	CCONJ
ftr-380	2093	288	regulation	regulation	NOUN
ftr-380	2093	289	;	;	PUNCT
ftr-380	2093	290	(	(	PUNCT
ftr-380	2093	291	6	6	X
ftr-380	2093	292	)	)	PUNCT
ftr-380	2093	293	adding	add	VERB
ftr-380	2093	294	to	to	ADP
ftr-380	2093	295	the	the	DET
ftr-380	2093	296	sanctions	sanction	NOUN
ftr-380	2093	297	in	in	ADP
ftr-380	2093	298	§	§	PROPN
ftr-380	2093	299	10.50	10.50	NUM
ftr-380	2093	300	the	the	DET
ftr-380	2093	301	authority	authority	NOUN
ftr-380	2093	302	to	to	PART
ftr-380	2093	303	impose	impose	VERB
ftr-380	2093	304	a	a	DET
ftr-380	2093	305	monetary	monetary	ADJ
ftr-380	2093	306	penalty	penalty	NOUN
ftr-380	2093	307	on	on	ADP
ftr-380	2093	308	the	the	DET
ftr-380	2093	309	practitioner	practitioner	NOUN
ftr-380	2093	310	who	who	PRON
ftr-380	2093	311	engages	engage	VERB
ftr-380	2093	312	in	in	ADP
ftr-380	2093	313	conduct	conduct	NOUN
ftr-380	2093	314	subject	subject	NOUN
ftr-380	2093	315	to	to	ADP
ftr-380	2093	316	sanction	sanction	NOUN
ftr-380	2093	317	,	,	PUNCT
ftr-380	2093	318	as	as	ADV
ftr-380	2093	319	well	well	ADV
ftr-380	2093	320	as	as	ADP
ftr-380	2093	321	the	the	DET
ftr-380	2093	322	authority	authority	NOUN
ftr-380	2093	323	to	to	PART
ftr-380	2093	324	impose	impose	VERB
ftr-380	2093	325	a	a	DET
ftr-380	2093	326	monetary	monetary	ADJ
ftr-380	2093	327	penalty	penalty	NOUN
ftr-380	2093	328	on	on	ADP
ftr-380	2093	329	the	the	DET
ftr-380	2093	330	"	"	PUNCT
ftr-380	2093	331	employer	employer	NOUN
ftr-380	2093	332	,	,	PUNCT
ftr-380	2093	333	firm	firm	ADJ
ftr-380	2093	334	or	or	CCONJ
ftr-380	2093	335	entity	entity	NOUN
ftr-380	2093	336	"	"	PUNCT
ftr-380	2093	337	of	of	ADP
ftr-380	2093	338	a	a	DET
ftr-380	2093	339	practitioner	practitioner	NOUN
ftr-380	2093	340	acting	act	VERB
ftr-380	2093	341	on	on	ADP
ftr-380	2093	342	its	its	PRON
ftr-380	2093	343	behalf	behalf	NOUN
ftr-380	2093	344	provided	provide	VERB
ftr-380	2093	345	that	that	SCONJ
ftr-380	2093	346	the	the	DET
ftr-380	2093	347	employer	employer	NOUN
ftr-380	2093	348	,	,	PUNCT
ftr-380	2093	349	firm	firm	ADJ
ftr-380	2093	350	or	or	CCONJ
ftr-380	2093	351	entity	entity	NOUN
ftr-380	2093	352	knew	know	VERB
ftr-380	2093	353	of	of	ADP
ftr-380	2093	354	reasonable	reasonable	ADJ
ftr-380	2093	355	should	should	AUX
ftr-380	2093	356	have	have	AUX
ftr-380	2093	357	known	know	VERB
ftr-380	2093	358	of	of	ADP
ftr-380	2093	359	such	such	ADJ
ftr-380	2093	360	conduct	conduct	NOUN
ftr-380	2093	361	;	;	PUNCT
ftr-380	2093	362	and	and	CCONJ
ftr-380	2093	363	(	(	PUNCT
ftr-380	2093	364	7	7	X
ftr-380	2093	365	)	)	PUNCT
ftr-380	2093	366	modifying	modify	VERB
ftr-380	2093	367	the	the	DET
ftr-380	2093	368	definition	definition	NOUN
ftr-380	2093	369	of	of	ADP
ftr-380	2093	370	disreputable	disreputable	ADJ
ftr-380	2093	371	conduct	conduct	NOUN
ftr-380	2093	372	in	in	ADP
ftr-380	2093	373	§	§	PROPN
ftr-380	2093	374	10.51	10.51	NUM
ftr-380	2093	375	to	to	PART
ftr-380	2093	376	include	include	VERB
ftr-380	2093	377	willful	willful	ADJ
ftr-380	2093	378	failure	failure	NOUN
ftr-380	2093	379	to	to	PART
ftr-380	2093	380	sign	sign	VERB
ftr-380	2093	381	a	a	DET
ftr-380	2093	382	tax	tax	NOUN
ftr-380	2093	383	return	return	NOUN
ftr-380	2093	384	the	the	DET
ftr-380	2093	385	practitioner	practitioner	NOUN
ftr-380	2093	386	prepared	prepare	VERB
ftr-380	2093	387	or	or	CCONJ
ftr-380	2093	388	unauthorized	unauthorized	ADJ
ftr-380	2093	389	disclosure	disclosure	NOUN
ftr-380	2093	390	of	of	ADP
ftr-380	2093	391	returns	return	NOUN
ftr-380	2093	392	or	or	CCONJ
ftr-380	2093	393	return	return	VERB
ftr-380	2093	394	information	information	NOUN
ftr-380	2093	395	.	.	PUNCT
ftr-380	2093	396	0	0	PUNCT
ftr-380	2094	1	the	the	DET
ftr-380	2094	2	most	most	ADV
ftr-380	2094	3	controversial	controversial	ADJ
ftr-380	2094	4	proposed	propose	VERB
ftr-380	2094	5	change	change	NOUN
ftr-380	2094	6	is	be	AUX
ftr-380	2094	7	a	a	DET
ftr-380	2094	8	provision	provision	NOUN
ftr-380	2094	9	in	in	ADP
ftr-380	2094	10	§	§	PROPN
ftr-380	2094	11	10.72(d	10.72(d	PROPN
ftr-380	2094	12	)	)	PUNCT
ftr-380	2094	13	that	that	SCONJ
ftr-380	2094	14	all	all	DET
ftr-380	2094	15	hearings	hearing	NOUN
ftr-380	2094	16	,	,	PUNCT
ftr-380	2094	17	reports	report	NOUN
ftr-380	2094	18	,	,	PUNCT
ftr-380	2094	19	evidence	evidence	NOUN
ftr-380	2094	20	and	and	CCONJ
ftr-380	2094	21	decisions	decision	NOUN
ftr-380	2094	22	in	in	ADP
ftr-380	2094	23	a	a	DET
ftr-380	2094	24	disciplinary	disciplinary	ADJ
ftr-380	2094	25	proceeding	proceeding	NOUN
ftr-380	2094	26	be	be	AUX
ftr-380	2094	27	available	available	ADJ
ftr-380	2094	28	for	for	ADP
ftr-380	2094	29	public	public	ADJ
ftr-380	2094	30	inspection	inspection	NOUN
ftr-380	2094	31	,	,	PUNCT
ftr-380	2094	32	with	with	ADP
ftr-380	2094	33	protection	protection	NOUN
ftr-380	2094	34	of	of	ADP
ftr-380	2094	35	the	the	DET
ftr-380	2094	36	identities	identity	NOUN
ftr-380	2094	37	of	of	ADP
ftr-380	2094	38	any	any	DET
ftr-380	2094	39	third	third	ADJ
ftr-380	2094	40	party	party	NOUN
ftr-380	2094	41	taxpayers	taxpayer	NOUN
ftr-380	2094	42	contained	contain	VERB
ftr-380	2094	43	in	in	ADP
ftr-380	2094	44	returns	return	NOUN
ftr-380	2094	45	and	and	CCONJ
ftr-380	2094	46	return	return	VERB
ftr-380	2094	47	information	information	NOUN
ftr-380	2094	48	for	for	ADP
ftr-380	2094	49	use	use	NOUN
ftr-380	2094	50	in	in	ADP
ftr-380	2094	51	the	the	DET
ftr-380	2094	52	hearing	hearing	NOUN
ftr-380	2094	53	.	.	PUNCT
ftr-380	2095	1	4	4	X
ftr-380	2095	2	.	.	X
ftr-380	2095	3	irs	irs	PROPN
ftr-380	2095	4	settlement	settlement	NOUN
ftr-380	2095	5	terms	term	NOUN
ftr-380	2095	6	for	for	ADP
ftr-380	2095	7	executive	executive	ADJ
ftr-380	2095	8	stock	stock	NOUN
ftr-380	2095	9	option	option	NOUN
ftr-380	2095	10	shelters	shelter	NOUN
ftr-380	2095	11	.	.	PUNCT
ftr-380	2096	1	announcement	announcement	NOUN
ftr-380	2096	2	2005	2005	NUM
ftr-380	2096	3	-	-	SYM
ftr-380	2096	4	19	19	NUM
ftr-380	2096	5	,	,	PUNCT
ftr-380	2096	6	2005	2005	NUM
ftr-380	2096	7	-	-	SYM
ftr-380	2096	8	11	11	NUM
ftr-380	2096	9	i.r.b	i.r.b	NOUN
ftr-380	2096	10	.	.	PUNCT
ftr-380	2097	1	744	744	NUM
ftr-380	2097	2	(	(	PUNCT
ftr-380	2097	3	2/22/05	2/22/05	NUM
ftr-380	2097	4	)	)	PUNCT
ftr-380	2097	5	.	.	PUNCT
ftr-380	2098	1	executive	executive	ADJ
ftr-380	2098	2	stock	stock	NOUN
ftr-380	2098	3	options	option	NOUN
ftr-380	2098	4	settlement	settlement	NOUN
ftr-380	2098	5	initiative	initiative	NOUN
ftr-380	2098	6	.	.	PUNCT
ftr-380	2099	1	the	the	DET
ftr-380	2099	2	offer	offer	NOUN
ftr-380	2099	3	,	,	PUNCT
ftr-380	2099	4	which	which	PRON
ftr-380	2099	5	extends	extend	VERB
ftr-380	2099	6	until	until	ADP
ftr-380	2099	7	5/23/05	5/23/05	NUM
ftr-380	2099	8	,	,	PUNCT
ftr-380	2099	9	is	be	AUX
ftr-380	2099	10	for	for	ADP
ftr-380	2099	11	payment	payment	NOUN
ftr-380	2099	12	of	of	ADP
ftr-380	2099	13	tax	tax	NOUN
ftr-380	2099	14	on	on	ADP
ftr-380	2099	15	the	the	DET
ftr-380	2099	16	full	full	ADJ
ftr-380	2099	17	amount	amount	NOUN
ftr-380	2099	18	of	of	ADP
ftr-380	2099	19	compensation	compensation	NOUN
ftr-380	2099	20	received	receive	VERB
ftr-380	2099	21	,	,	PUNCT
ftr-380	2099	22	plus	plus	CCONJ
ftr-380	2099	23	interest	interest	NOUN
ftr-380	2099	24	and	and	CCONJ
ftr-380	2099	25	a	a	DET
ftr-380	2099	26	10	10	NUM
ftr-380	2099	27	percent	percent	NOUN
ftr-380	2099	28	penalty	penalty	NOUN
ftr-380	2099	29	(	(	PUNCT
ftr-380	2099	30	which	which	PRON
ftr-380	2099	31	is	be	AUX
ftr-380	2099	32	half	half	NOUN
ftr-380	2099	33	of	of	ADP
ftr-380	2099	34	the	the	DET
ftr-380	2099	35	20	20	NUM
ftr-380	2099	36	percent	percent	NOUN
ftr-380	2099	37	penalty	penalty	NOUN
ftr-380	2099	38	)	)	PUNCT
ftr-380	2099	39	.	.	PUNCT
ftr-380	2100	1	the	the	DET
ftr-380	2100	2	parties	party	NOUN
ftr-380	2100	3	must	must	AUX
ftr-380	2100	4	pay	pay	VERB
ftr-380	2100	5	employment	employment	NOUN
ftr-380	2100	6	taxes	taxis	NOUN
ftr-380	2100	7	,	,	PUNCT
ftr-380	2100	8	but	but	CCONJ
ftr-380	2100	9	they	they	PRON
ftr-380	2100	10	will	will	AUX
ftr-380	2100	11	be	be	AUX
ftr-380	2100	12	allowed	allow	VERB
ftr-380	2100	13	to	to	PART
ftr-380	2100	14	deduct	deduct	VERB
ftr-380	2100	15	their	their	PRON
ftr-380	2100	16	out	out	ADP
ftr-380	2100	17	of	of	ADP
ftr-380	2100	18	pocket	pocket	NOUN
ftr-380	2100	19	transaction	transaction	NOUN
ftr-380	2100	20	costs	cost	NOUN
ftr-380	2100	21	;	;	PUNCT
ftr-380	2100	22	the	the	DET
ftr-380	2100	23	corporations	corporation	NOUN
ftr-380	2100	24	will	will	AUX
ftr-380	2100	25	be	be	AUX
ftr-380	2100	26	permitted	permit	VERB
ftr-380	2100	27	a	a	DET
ftr-380	2100	28	deduction	deduction	NOUN
ftr-380	2100	29	for	for	ADP
ftr-380	2100	30	the	the	DET
ftr-380	2100	31	compensation	compensation	NOUN
ftr-380	2100	32	expense	expense	NOUN
ftr-380	2100	33	when	when	SCONJ
ftr-380	2100	34	reported	report	VERB
ftr-380	2100	35	by	by	ADP
ftr-380	2100	36	the	the	DET
ftr-380	2100	37	executive	executive	NOUN
ftr-380	2100	38	.	.	PUNCT
ftr-380	2101	1	employment	employment	NOUN
ftr-380	2101	2	taxes	taxis	NOUN
ftr-380	2101	3	are	be	AUX
ftr-380	2101	4	also	also	ADV
ftr-380	2101	5	due	due	ADJ
ftr-380	2101	6	.	.	PUNCT
ftr-380	2102	1	the	the	DET
ftr-380	2102	2	irs	irs	PROPN
ftr-380	2102	3	has	have	AUX
ftr-380	2102	4	identified	identify	VERB
ftr-380	2102	5	forty	forty	NUM
ftr-380	2102	6	-	-	PUNCT
ftr-380	2102	7	two	two	NUM
ftr-380	2102	8	corporations	corporation	NOUN
ftr-380	2102	9	,	,	PUNCT
ftr-380	2102	10	close	close	ADV
ftr-380	2102	11	to	to	ADP
ftr-380	2102	12	200	200	NUM
ftr-380	2102	13	executives	executive	NOUN
ftr-380	2102	14	and	and	CCONJ
ftr-380	2102	15	more	more	ADJ
ftr-380	2102	16	than	than	ADP
ftr-380	2102	17	$	$	SYM
ftr-380	2102	18	700	700	NUM
ftr-380	2102	19	million	million	NUM
ftr-380	2102	20	of	of	ADP
ftr-380	2102	21	unreported	unreported	ADJ
ftr-380	2102	22	income	income	NOUN
ftr-380	2102	23	involved	involve	VERB
ftr-380	2102	24	in	in	ADP
ftr-380	2102	25	the	the	DET
ftr-380	2102	26	scheme	scheme	NOUN
ftr-380	2102	27	,	,	PUNCT
ftr-380	2102	28	and	and	CCONJ
ftr-380	2102	29	will	will	AUX
ftr-380	2102	30	ask	ask	VERB
ftr-380	2102	31	that	that	SCONJ
ftr-380	2102	32	the	the	DET
ftr-380	2102	33	matter	matter	NOUN
ftr-380	2102	34	be	be	AUX
ftr-380	2102	35	referred	refer	VERB
ftr-380	2102	36	to	to	ADP
ftr-380	2102	37	the	the	DET
ftr-380	2102	38	audit	audit	NOUN
ftr-380	2102	39	committee	committee	NOUN
ftr-380	2102	40	of	of	ADP
ftr-380	2102	41	the	the	DET
ftr-380	2102	42	board	board	NOUN
ftr-380	2102	43	of	of	ADP
ftr-380	2102	44	directors	director	NOUN
ftr-380	2102	45	for	for	ADP
ftr-380	2102	46	appropriate	appropriate	ADJ
ftr-380	2102	47	review	review	NOUN
ftr-380	2102	48	.	.	PUNCT
ftr-380	2103	1	this	this	DET
ftr-380	2103	2	transaction	transaction	NOUN
ftr-380	2103	3	was	be	AUX
ftr-380	2103	4	listed	list	VERB
ftr-380	2103	5	in	in	ADP
ftr-380	2103	6	notice	notice	NOUN
ftr-380	2103	7	2003	2003	NUM
ftr-380	2103	8	-	-	SYM
ftr-380	2103	9	47	47	NUM
ftr-380	2103	10	,	,	PUNCT
ftr-380	2103	11	2003	2003	NUM
ftr-380	2103	12	-	-	SYM
ftr-380	2103	13	30	30	NUM
ftr-380	2103	14	i.r.b	i.r.b	NOUN
ftr-380	2103	15	.	.	PUNCT
ftr-380	2104	1	132	132	NUM
ftr-380	2104	2	.	.	X
ftr-380	2105	1	*	*	PUNCT
ftr-380	2105	2	in	in	ADP
ftr-380	2105	3	ir-2005	ir-2005	PROPN
ftr-380	2105	4	-	-	PUNCT
ftr-380	2105	5	17	17	NUM
ftr-380	2105	6	(	(	PUNCT
ftr-380	2105	7	2/22/05	2/22/05	NUM
ftr-380	2105	8	)	)	PUNCT
ftr-380	2105	9	,	,	PUNCT
ftr-380	2105	10	the	the	DET
ftr-380	2105	11	transaction	transaction	NOUN
ftr-380	2105	12	is	be	AUX
ftr-380	2105	13	described	describe	VERB
ftr-380	2105	14	as	as	SCONJ
ftr-380	2105	15	follows	follow	VERB
ftr-380	2105	16	:	:	PUNCT
ftr-380	2105	17	the	the	DET
ftr-380	2105	18	transaction	transaction	NOUN
ftr-380	2105	19	first	first	ADV
ftr-380	2105	20	involves	involve	VERB
ftr-380	2105	21	the	the	DET
ftr-380	2105	22	transfer	transfer	NOUN
ftr-380	2105	23	of	of	ADP
ftr-380	2105	24	stock	stock	NOUN
ftr-380	2105	25	options	option	NOUN
ftr-380	2105	26	by	by	ADP
ftr-380	2105	27	the	the	DET
ftr-380	2105	28	executive	executive	NOUN
ftr-380	2105	29	to	to	ADP
ftr-380	2105	30	a	a	DET
ftr-380	2105	31	related	relate	VERB
ftr-380	2105	32	entity	entity	NOUN
ftr-380	2105	33	,	,	PUNCT
ftr-380	2105	34	such	such	ADJ
ftr-380	2105	35	as	as	ADP
ftr-380	2105	36	a	a	DET
ftr-380	2105	37	family	family	NOUN
ftr-380	2105	38	limited	limited	ADJ
ftr-380	2105	39	partnership	partnership	NOUN
ftr-380	2105	40	,	,	PUNCT
ftr-380	2105	41	under	under	ADP
ftr-380	2105	42	terms	term	NOUN
ftr-380	2105	43	of	of	ADP
ftr-380	2105	44	an	an	DET
ftr-380	2105	45	agreement	agreement	NOUN
ftr-380	2105	46	to	to	PART
ftr-380	2105	47	defer	defer	VERB
ftr-380	2105	48	payment	payment	NOUN
ftr-380	2105	49	to	to	ADP
ftr-380	2105	50	the	the	DET
ftr-380	2105	51	executive	executive	NOUN
ftr-380	2105	52	.	.	PUNCT
ftr-380	2106	1	next	next	ADV
ftr-380	2106	2	,	,	PUNCT
ftr-380	2106	3	the	the	DET
ftr-380	2106	4	partnership	partnership	NOUN
ftr-380	2106	5	exercises	exercise	VERB
ftr-380	2106	6	the	the	DET
ftr-380	2106	7	options	option	NOUN
ftr-380	2106	8	and	and	CCONJ
ftr-380	2106	9	sells	sell	VERB
ftr-380	2106	10	the	the	DET
ftr-380	2106	11	stock	stock	NOUN
ftr-380	2106	12	in	in	ADP
ftr-380	2106	13	the	the	DET
ftr-380	2106	14	marketplace	marketplace	NOUN
ftr-380	2106	15	.	.	PUNCT
ftr-380	2107	1	the	the	DET
ftr-380	2107	2	executive	executive	NOUN
ftr-380	2107	3	then	then	ADV
ftr-380	2107	4	takes	take	VERB
ftr-380	2107	5	the	the	DET
ftr-380	2107	6	position	position	NOUN
ftr-380	2107	7	that	that	SCONJ
ftr-380	2107	8	tax	tax	NOUN
ftr-380	2107	9	is	be	AUX
ftr-380	2107	10	not	not	PART
ftr-380	2107	11	owed	owe	VERB
ftr-380	2107	12	until	until	ADP
ftr-380	2107	13	the	the	DET
ftr-380	2107	14	date	date	NOUN
ftr-380	2107	15	of	of	ADP
ftr-380	2107	16	the	the	DET
ftr-380	2107	17	[	[	X
ftr-380	2107	18	vol	vol	NOUN
ftr-380	2107	19	8	8	NUM
ftr-380	2107	20	:	:	PUNCT
ftr-380	2107	21	si	si	PROPN
ftr-380	2107	22	recent	recent	ADJ
ftr-380	2107	23	developments	development	NOUN
ftr-380	2107	24	in	in	ADP
ftr-380	2107	25	federal	federal	ADJ
ftr-380	2107	26	income	income	NOUN
ftr-380	2107	27	taxation	taxation	NOUN
ftr-380	2107	28	deferred	defer	VERB
ftr-380	2107	29	payment	payment	NOUN
ftr-380	2107	30	,	,	PUNCT
ftr-380	2107	31	typically	typically	ADV
ftr-380	2107	32	15	15	NUM
ftr-380	2107	33	to	to	PART
ftr-380	2107	34	30	30	NUM
ftr-380	2107	35	years	year	NOUN
ftr-380	2107	36	later	later	ADV
ftr-380	2107	37	,	,	PUNCT
ftr-380	2107	38	although	although	SCONJ
ftr-380	2107	39	the	the	DET
ftr-380	2107	40	executive	executive	NOUN
ftr-380	2107	41	has	have	VERB
ftr-380	2107	42	access	access	NOUN
ftr-380	2107	43	to	to	ADP
ftr-380	2107	44	the	the	DET
ftr-380	2107	45	partnership	partnership	NOUN
ftr-380	2107	46	assets	asset	NOUN
ftr-380	2107	47	undiminished	undiminishe	VERB
ftr-380	2107	48	by	by	ADP
ftr-380	2107	49	taxes	taxis	NOUN
ftr-380	2107	50	.	.	PUNCT
ftr-380	2108	1	tax	tax	NOUN
ftr-380	2108	2	laws	law	NOUN
ftr-380	2108	3	require	require	VERB
ftr-380	2108	4	executives	executive	NOUN
ftr-380	2108	5	to	to	PART
ftr-380	2108	6	include	include	VERB
ftr-380	2108	7	in	in	ADP
ftr-380	2108	8	income	income	NOUN
ftr-380	2108	9	and	and	CCONJ
ftr-380	2108	10	pay	pay	VERB
ftr-380	2108	11	tax	tax	NOUN
ftr-380	2108	12	on	on	ADP
ftr-380	2108	13	the	the	DET
ftr-380	2108	14	difference	difference	NOUN
ftr-380	2108	15	between	between	ADP
ftr-380	2108	16	the	the	DET
ftr-380	2108	17	amount	amount	NOUN
ftr-380	2108	18	they	they	PRON
ftr-380	2108	19	pay	pay	VERB
ftr-380	2108	20	for	for	ADP
ftr-380	2108	21	the	the	DET
ftr-380	2108	22	stock	stock	NOUN
ftr-380	2108	23	and	and	CCONJ
ftr-380	2108	24	its	its	PRON
ftr-380	2108	25	value	value	NOUN
ftr-380	2108	26	when	when	SCONJ
ftr-380	2108	27	the	the	DET
ftr-380	2108	28	option	option	NOUN
ftr-380	2108	29	is	be	AUX
ftr-380	2108	30	exercised	exercise	VERB
ftr-380	2108	31	.	.	PUNCT
ftr-380	2109	1	corporations	corporation	NOUN
ftr-380	2109	2	are	be	AUX
ftr-380	2109	3	entitled	entitle	VERB
ftr-380	2109	4	to	to	ADP
ftr-380	2109	5	a	a	DET
ftr-380	2109	6	deduction	deduction	NOUN
ftr-380	2109	7	for	for	ADP
ftr-380	2109	8	the	the	DET
ftr-380	2109	9	compensation	compensation	NOUN
ftr-380	2109	10	when	when	SCONJ
ftr-380	2109	11	the	the	DET
ftr-380	2109	12	options	option	NOUN
ftr-380	2109	13	are	be	AUX
ftr-380	2109	14	exercised	exercise	VERB
ftr-380	2109	15	.	.	PUNCT
ftr-380	2110	1	d.	d.	NOUN
ftr-380	2110	2	tax	tax	NOUN
ftr-380	2110	3	shelter	shelter	NOUN
ftr-380	2110	4	penalties	penalty	NOUN
ftr-380	2110	5	,	,	PUNCT
ftr-380	2110	6	etc	etc	X
ftr-380	2110	7	.	.	X
ftr-380	2110	8	1	1	X
ftr-380	2110	9	.	.	X
ftr-380	2111	1	a	a	DET
ftr-380	2111	2	non	non	ADJ
ftr-380	2111	3	-	-	ADJ
ftr-380	2111	4	reviewable	reviewable	ADJ
ftr-380	2111	5	penalty	penalty	NOUN
ftr-380	2111	6	for	for	ADP
ftr-380	2111	7	failure	failure	NOUN
ftr-380	2111	8	to	to	PART
ftr-380	2111	9	disclose	disclose	VERB
ftr-380	2111	10	a	a	DET
ftr-380	2111	11	reportable	reportable	ADJ
ftr-380	2111	12	transaction	transaction	NOUN
ftr-380	2111	13	that	that	PRON
ftr-380	2111	14	applies	apply	VERB
ftr-380	2111	15	even	even	ADV
ftr-380	2111	16	if	if	SCONJ
ftr-380	2111	17	the	the	DET
ftr-380	2111	18	courts	court	NOUN
ftr-380	2111	19	uphold	uphold	VERB
ftr-380	2111	20	taxpayer	taxpayer	NOUN
ftr-380	2111	21	's	's	PART
ftr-380	2111	22	position	position	NOUN
ftr-380	2111	23	.	.	PUNCT
ftr-380	2112	1	section	section	NOUN
ftr-380	2112	2	811	811	NUM
ftr-380	2112	3	of	of	ADP
ftr-380	2112	4	the	the	DET
ftr-380	2112	5	jobs	job	NOUN
ftr-380	2112	6	act	act	NOUN
ftr-380	2112	7	of	of	ADP
ftr-380	2112	8	2004	2004	NUM
ftr-380	2112	9	adds	add	VERB
ftr-380	2112	10	new	new	ADJ
ftr-380	2112	11	§	§	PROPN
ftr-380	2112	12	6707a	6707a	NOUN
ftr-380	2112	13	which	which	PRON
ftr-380	2112	14	provides	provide	VERB
ftr-380	2112	15	a	a	DET
ftr-380	2112	16	new	new	ADJ
ftr-380	2112	17	penalty	penalty	NOUN
ftr-380	2112	18	for	for	ADP
ftr-380	2112	19	any	any	DET
ftr-380	2112	20	taxpayer	taxpayer	NOUN
ftr-380	2112	21	who	who	PRON
ftr-380	2112	22	fails	fail	VERB
ftr-380	2112	23	to	to	PART
ftr-380	2112	24	include	include	VERB
ftr-380	2112	25	on	on	ADP
ftr-380	2112	26	his	his	PRON
ftr-380	2112	27	tax	tax	NOUN
ftr-380	2112	28	return	return	NOUN
ftr-380	2112	29	any	any	DET
ftr-380	2112	30	required	required	ADJ
ftr-380	2112	31	information	information	NOUN
ftr-380	2112	32	on	on	ADP
ftr-380	2112	33	a	a	DET
ftr-380	2112	34	reportable	reportable	ADJ
ftr-380	2112	35	transaction	transaction	NOUN
ftr-380	2112	36	"	"	PUNCT
ftr-380	2112	37	of	of	ADP
ftr-380	2112	38	a	a	DET
ftr-380	2112	39	type	type	NOUN
ftr-380	2112	40	which	which	PRON
ftr-380	2112	41	the	the	DET
ftr-380	2112	42	secretary	secretary	NOUN
ftr-380	2112	43	determines	determine	VERB
ftr-380	2112	44	as	as	ADP
ftr-380	2112	45	having	have	VERB
ftr-380	2112	46	a	a	DET
ftr-380	2112	47	potential	potential	NOUN
ftr-380	2112	48	for	for	ADP
ftr-380	2112	49	tax	tax	NOUN
ftr-380	2112	50	avoidance	avoidance	NOUN
ftr-380	2112	51	or	or	CCONJ
ftr-380	2112	52	evasion	evasion	NOUN
ftr-380	2112	53	.	.	PUNCT
ftr-380	2112	54	"	"	PUNCT
ftr-380	2113	1	the	the	DET
ftr-380	2113	2	penalty	penalty	NOUN
ftr-380	2113	3	would	would	AUX
ftr-380	2113	4	apply	apply	VERB
ftr-380	2113	5	regardless	regardless	ADV
ftr-380	2113	6	of	of	ADP
ftr-380	2113	7	whether	whether	SCONJ
ftr-380	2113	8	there	there	PRON
ftr-380	2113	9	is	be	VERB
ftr-380	2113	10	an	an	DET
ftr-380	2113	11	understatement	understatement	NOUN
ftr-380	2113	12	of	of	ADP
ftr-380	2113	13	tax	tax	NOUN
ftr-380	2113	14	and	and	CCONJ
ftr-380	2113	15	would	would	AUX
ftr-380	2113	16	apply	apply	VERB
ftr-380	2113	17	in	in	ADP
ftr-380	2113	18	addition	addition	NOUN
ftr-380	2113	19	to	to	ADP
ftr-380	2113	20	any	any	DET
ftr-380	2113	21	accuracy	accuracy	NOUN
ftr-380	2113	22	related	relate	VERB
ftr-380	2113	23	penalty	penalty	NOUN
ftr-380	2113	24	.	.	PUNCT
ftr-380	2114	1	the	the	DET
ftr-380	2114	2	penalty	penalty	NOUN
ftr-380	2114	3	would	would	AUX
ftr-380	2114	4	be	be	AUX
ftr-380	2114	5	$	$	SYM
ftr-380	2114	6	10,000	10,000	NUM
ftr-380	2114	7	for	for	ADP
ftr-380	2114	8	a	a	DET
ftr-380	2114	9	natural	natural	ADJ
ftr-380	2114	10	person	person	NOUN
ftr-380	2114	11	and	and	CCONJ
ftr-380	2114	12	$	$	SYM
ftr-380	2114	13	50,000	50,000	NUM
ftr-380	2114	14	for	for	ADP
ftr-380	2114	15	other	other	ADJ
ftr-380	2114	16	taxpayers	taxpayer	NOUN
ftr-380	2114	17	;	;	PUNCT
ftr-380	2114	18	for	for	ADP
ftr-380	2114	19	a	a	DET
ftr-380	2114	20	listed	list	VERB
ftr-380	2114	21	transaction	transaction	NOUN
ftr-380	2114	22	the	the	DET
ftr-380	2114	23	penalty	penalty	NOUN
ftr-380	2114	24	would	would	AUX
ftr-380	2114	25	increase	increase	VERB
ftr-380	2114	26	to	to	ADP
ftr-380	2114	27	$	$	SYM
ftr-380	2114	28	100,000	100,000	NUM
ftr-380	2114	29	for	for	ADP
ftr-380	2114	30	a	a	DET
ftr-380	2114	31	natural	natural	ADJ
ftr-380	2114	32	person	person	NOUN
ftr-380	2114	33	and	and	CCONJ
ftr-380	2114	34	$	$	SYM
ftr-380	2114	35	200,000	200,000	NUM
ftr-380	2114	36	for	for	ADP
ftr-380	2114	37	other	other	ADJ
ftr-380	2114	38	taxpayers	taxpayer	NOUN
ftr-380	2114	39	.	.	PUNCT
ftr-380	2114	40	0	0	PUNCT
ftr-380	2115	1	the	the	DET
ftr-380	2115	2	commissioner	commissioner	NOUN
ftr-380	2115	3	could	could	AUX
ftr-380	2115	4	rescind	rescind	VERB
ftr-380	2115	5	any	any	DET
ftr-380	2115	6	portion	portion	NOUN
ftr-380	2115	7	of	of	ADP
ftr-380	2115	8	the	the	DET
ftr-380	2115	9	penalty	penalty	NOUN
ftr-380	2115	10	if	if	SCONJ
ftr-380	2115	11	it	it	PRON
ftr-380	2115	12	did	do	AUX
ftr-380	2115	13	not	not	PART
ftr-380	2115	14	involve	involve	VERB
ftr-380	2115	15	a	a	DET
ftr-380	2115	16	listed	list	VERB
ftr-380	2115	17	transaction	transaction	NOUN
ftr-380	2115	18	and	and	CCONJ
ftr-380	2115	19	rescinding	rescinding	NOUN
ftr-380	2115	20	would	would	AUX
ftr-380	2115	21	promote	promote	VERB
ftr-380	2115	22	compliance	compliance	NOUN
ftr-380	2115	23	and	and	CCONJ
ftr-380	2115	24	effective	effective	ADJ
ftr-380	2115	25	tax	tax	NOUN
ftr-380	2115	26	administration	administration	NOUN
ftr-380	2115	27	.	.	PUNCT
ftr-380	2116	1	a	a	DET
ftr-380	2116	2	decision	decision	NOUN
ftr-380	2116	3	not	not	PART
ftr-380	2116	4	to	to	PART
ftr-380	2116	5	rescind	rescind	VERB
ftr-380	2116	6	may	may	AUX
ftr-380	2116	7	not	not	PART
ftr-380	2116	8	be	be	AUX
ftr-380	2116	9	reviewed	review	VERB
ftr-380	2116	10	in	in	ADP
ftr-380	2116	11	any	any	DET
ftr-380	2116	12	judicial	judicial	ADJ
ftr-380	2116	13	proceeding	proceeding	NOUN
ftr-380	2116	14	.	.	PUNCT
ftr-380	2117	1	a.	a.	NOUN
ftr-380	2117	2	does	do	AUX
ftr-380	2117	3	n't	not	PART
ftr-380	2117	4	the	the	DET
ftr-380	2117	5	commissioner	commissioner	NOUN
ftr-380	2117	6	trust	trust	VERB
ftr-380	2117	7	his	his	PRON
ftr-380	2117	8	own	own	ADJ
ftr-380	2117	9	appeals	appeal	NOUN
ftr-380	2117	10	officers	officer	NOUN
ftr-380	2117	11	?	?	PUNCT
ftr-380	2118	1	notice	notice	VERB
ftr-380	2118	2	2005	2005	NUM
ftr-380	2118	3	-	-	SYM
ftr-380	2118	4	11	11	NUM
ftr-380	2118	5	,	,	PUNCT
ftr-380	2118	6	2005	2005	NUM
ftr-380	2118	7	-	-	SYM
ftr-380	2118	8	7	7	NUM
ftr-380	2118	9	i.r.b	i.r.b	NOUN
ftr-380	2118	10	.	.	PUNCT
ftr-380	2119	1	493	493	NUM
ftr-380	2119	2	(	(	PUNCT
ftr-380	2119	3	1/19/05	1/19/05	NUM
ftr-380	2119	4	)	)	PUNCT
ftr-380	2119	5	.	.	PUNCT
ftr-380	2120	1	this	this	DET
ftr-380	2120	2	notice	notice	NOUN
ftr-380	2120	3	provides	provide	VERB
ftr-380	2120	4	guidance	guidance	NOUN
ftr-380	2120	5	on	on	ADP
ftr-380	2120	6	§	§	PROPN
ftr-380	2120	7	6707a	6707a	NOUN
ftr-380	2120	8	,	,	PUNCT
ftr-380	2120	9	including	include	VERB
ftr-380	2120	10	a	a	DET
ftr-380	2120	11	statement	statement	NOUN
ftr-380	2120	12	that	that	SCONJ
ftr-380	2120	13	the	the	DET
ftr-380	2120	14	commissioner	commissioner	NOUN
ftr-380	2120	15	's	's	PART
ftr-380	2120	16	determination	determination	NOUN
ftr-380	2120	17	whether	whether	SCONJ
ftr-380	2120	18	to	to	PART
ftr-380	2120	19	rescind	rescind	VERB
ftr-380	2120	20	a	a	DET
ftr-380	2120	21	§	§	PROPN
ftr-380	2120	22	6707a	6707a	NUM
ftr-380	2120	23	penalty	penalty	NOUN
ftr-380	2120	24	"	"	PUNCT
ftr-380	2120	25	is	be	AUX
ftr-380	2120	26	not	not	PART
ftr-380	2120	27	reviewable	reviewable	ADJ
ftr-380	2120	28	by	by	ADP
ftr-380	2120	29	the	the	DET
ftr-380	2120	30	irs	irs	PROPN
ftr-380	2120	31	appeals	appeal	NOUN
ftr-380	2120	32	division	division	NOUN
ftr-380	2120	33	or	or	CCONJ
ftr-380	2120	34	any	any	DET
ftr-380	2120	35	court	court	NOUN
ftr-380	2120	36	.	.	PUNCT
ftr-380	2120	37	"	"	PUNCT
ftr-380	2120	38	notice	notice	VERB
ftr-380	2120	39	2005	2005	NUM
ftr-380	2120	40	-	-	SYM
ftr-380	2120	41	11	11	NUM
ftr-380	2120	42	,	,	PUNCT
ftr-380	2120	43	2005	2005	NUM
ftr-380	2120	44	-	-	SYM
ftr-380	2120	45	7	7	NUM
ftr-380	2120	46	i.r.b	i.r.b	NOUN
ftr-380	2120	47	.	.	PUNCT
ftr-380	2121	1	493	493	NUM
ftr-380	2121	2	(	(	PUNCT
ftr-380	2121	3	interim	interim	ADJ
ftr-380	2121	4	guidance	guidance	NOUN
ftr-380	2121	5	regarding	regard	VERB
ftr-380	2121	6	application	application	NOUN
ftr-380	2121	7	of	of	ADP
ftr-380	2121	8	§	§	PROPN
ftr-380	2121	9	6707a	6707a	NOUN
ftr-380	2121	10	pending	pende	VERB
ftr-380	2121	11	issuance	issuance	NOUN
ftr-380	2121	12	of	of	ADP
ftr-380	2121	13	regulations	regulation	NOUN
ftr-380	2121	14	;	;	PUNCT
ftr-380	2121	15	a	a	DET
ftr-380	2121	16	single	single	ADJ
ftr-380	2121	17	penalty	penalty	NOUN
ftr-380	2121	18	will	will	AUX
ftr-380	2121	19	be	be	AUX
ftr-380	2121	20	assessed	assess	VERB
ftr-380	2121	21	for	for	ADP
ftr-380	2121	22	:	:	PUNCT
ftr-380	2121	23	(	(	PUNCT
ftr-380	2121	24	1	1	X
ftr-380	2121	25	)	)	PUNCT
ftr-380	2121	26	failure	failure	NOUN
ftr-380	2121	27	to	to	PART
ftr-380	2121	28	attach	attach	VERB
ftr-380	2121	29	a	a	DET
ftr-380	2121	30	reportable	reportable	ADJ
ftr-380	2121	31	transaction	transaction	NOUN
ftr-380	2121	32	disclosure	disclosure	NOUN
ftr-380	2121	33	statement	statement	NOUN
ftr-380	2121	34	to	to	ADP
ftr-380	2121	35	an	an	DET
ftr-380	2121	36	original	original	ADJ
ftr-380	2121	37	or	or	CCONJ
ftr-380	2121	38	amended	amend	VERB
ftr-380	2121	39	return	return	NOUN
ftr-380	2121	40	;	;	PUNCT
ftr-380	2121	41	or	or	CCONJ
ftr-380	2121	42	(	(	PUNCT
ftr-380	2121	43	2	2	X
ftr-380	2121	44	)	)	PUNCT
ftr-380	2121	45	the	the	DET
ftr-380	2121	46	failure	failure	NOUN
ftr-380	2121	47	to	to	PART
ftr-380	2121	48	provide	provide	VERB
ftr-380	2121	49	a	a	DET
ftr-380	2121	50	copy	copy	NOUN
ftr-380	2121	51	of	of	ADP
ftr-380	2121	52	a	a	DET
ftr-380	2121	53	disclosure	disclosure	NOUN
ftr-380	2121	54	statement	statement	NOUN
ftr-380	2121	55	to	to	ADP
ftr-380	2121	56	the	the	DET
ftr-380	2121	57	office	office	NOUN
ftr-380	2121	58	of	of	ADP
ftr-380	2121	59	tax	tax	NOUN
ftr-380	2121	60	shelter	shelter	NOUN
ftr-380	2121	61	analysis	analysis	NOUN
ftr-380	2121	62	(	(	PUNCT
ftr-380	2121	63	otsa	otsa	NOUN
ftr-380	2121	64	)	)	PUNCT
ftr-380	2121	65	,	,	PUNCT
ftr-380	2121	66	if	if	SCONJ
ftr-380	2121	67	required	require	VERB
ftr-380	2121	68	)	)	PUNCT
ftr-380	2121	69	.	.	PUNCT
ftr-380	2122	1	2	2	X
ftr-380	2122	2	.	.	X
ftr-380	2122	3	modified	modify	VERB
ftr-380	2122	4	accuracy	accuracy	NOUN
ftr-380	2122	5	-	-	PUNCT
ftr-380	2122	6	related	relate	VERB
ftr-380	2122	7	penalty	penalty	NOUN
ftr-380	2122	8	for	for	ADP
ftr-380	2122	9	reportable	reportable	ADJ
ftr-380	2122	10	transactions	transaction	NOUN
ftr-380	2122	11	.	.	PUNCT
ftr-380	2123	1	section	section	NOUN
ftr-380	2123	2	812	812	NUM
ftr-380	2123	3	of	of	ADP
ftr-380	2123	4	the	the	DET
ftr-380	2123	5	jobs	job	NOUN
ftr-380	2123	6	act	act	NOUN
ftr-380	2123	7	of	of	ADP
ftr-380	2123	8	2004	2004	NUM
ftr-380	2123	9	adds	add	VERB
ftr-380	2123	10	new	new	ADJ
ftr-380	2123	11	§	§	PROPN
ftr-380	2123	12	6662a	6662a	NUM
ftr-380	2123	13	which	which	PRON
ftr-380	2123	14	would	would	AUX
ftr-380	2123	15	provide	provide	VERB
ftr-380	2123	16	a	a	DET
ftr-380	2123	17	modified	modify	VERB
ftr-380	2123	18	accuracy	accuracy	NOUN
ftr-380	2123	19	related	relate	VERB
ftr-380	2123	20	penalty	penalty	NOUN
ftr-380	2123	21	on	on	ADP
ftr-380	2123	22	understatements	understatement	NOUN
ftr-380	2123	23	with	with	ADP
ftr-380	2123	24	respect	respect	NOUN
ftr-380	2123	25	to	to	ADP
ftr-380	2123	26	reportable	reportable	ADJ
ftr-380	2123	27	transactions	transaction	NOUN
ftr-380	2123	28	.	.	PUNCT
ftr-380	2124	1	it	it	PRON
ftr-380	2124	2	would	would	AUX
ftr-380	2124	3	replace	replace	VERB
ftr-380	2124	4	the	the	DET
ftr-380	2124	5	§	§	PROPN
ftr-380	2124	6	6662	6662	NUM
ftr-380	2124	7	accuracy	accuracy	NOUN
ftr-380	2124	8	related	relate	VERB
ftr-380	2124	9	penalty	penalty	NOUN
ftr-380	2124	10	for	for	ADP
ftr-380	2124	11	tax	tax	NOUN
ftr-380	2124	12	shelters	shelter	NOUN
ftr-380	2124	13	and	and	CCONJ
ftr-380	2124	14	would	would	AUX
ftr-380	2124	15	be	be	AUX
ftr-380	2124	16	in	in	ADP
ftr-380	2124	17	the	the	DET
ftr-380	2124	18	amount	amount	NOUN
ftr-380	2124	19	of	of	ADP
ftr-380	2124	20	20	20	NUM
ftr-380	2124	21	percent	percent	NOUN
ftr-380	2124	22	30	30	NUM
ftr-380	2124	23	percent	percent	NOUN
ftr-380	2124	24	if	if	SCONJ
ftr-380	2124	25	the	the	DET
ftr-380	2124	26	transaction	transaction	NOUN
ftr-380	2124	27	is	be	AUX
ftr-380	2124	28	not	not	PART
ftr-380	2124	29	properly	properly	ADV
ftr-380	2124	30	disclosed	disclose	VERB
ftr-380	2124	31	.	.	PUNCT
ftr-380	2125	1	taxpayers	taxpayer	NOUN
ftr-380	2125	2	could	could	AUX
ftr-380	2125	3	not	not	PART
ftr-380	2125	4	rely	rely	VERB
ftr-380	2125	5	on	on	ADP
ftr-380	2125	6	an	an	DET
ftr-380	2125	7	opinion	opinion	NOUN
ftr-380	2125	8	of	of	ADP
ftr-380	2125	9	a	a	DET
ftr-380	2125	10	tax	tax	NOUN
ftr-380	2125	11	advisor	advisor	NOUN
ftr-380	2125	12	to	to	PART
ftr-380	2125	13	establish	establish	VERB
ftr-380	2125	14	reasonable	reasonable	ADJ
ftr-380	2125	15	cause	cause	NOUN
ftr-380	2125	16	under	under	ADP
ftr-380	2125	17	new	new	ADJ
ftr-380	2125	18	2006	2006	NUM
ftr-380	2125	19	]	]	X
ftr-380	2125	20	florida	florida	PROPN
ftr-380	2125	21	tax	tax	PROPN
ftr-380	2125	22	review	review	NOUN
ftr-380	2125	23	§	§	PROPN
ftr-380	2125	24	6664(d	6664(d	PRON
ftr-380	2125	25	)	)	PUNCT
ftr-380	2126	1	[	[	X
ftr-380	2126	2	applicable	applicable	ADJ
ftr-380	2126	3	to	to	ADP
ftr-380	2126	4	reportable	reportable	ADJ
ftr-380	2126	5	transaction	transaction	NOUN
ftr-380	2126	6	understatements	understatement	NOUN
ftr-380	2126	7	]	]	PUNCT
ftr-380	2126	8	for	for	ADP
ftr-380	2126	9	any	any	DET
ftr-380	2126	10	opinion	opinion	NOUN
ftr-380	2126	11	:	:	PUNCT
ftr-380	2126	12	(	(	PUNCT
ftr-380	2126	13	a	a	X
ftr-380	2126	14	)	)	PUNCT
ftr-380	2126	15	provided	provide	VERB
ftr-380	2126	16	by	by	ADP
ftr-380	2126	17	a	a	DET
ftr-380	2126	18	"	"	PUNCT
ftr-380	2126	19	disqualified	disqualify	VERB
ftr-380	2126	20	tax	tax	NOUN
ftr-380	2126	21	advisor	advisor	NOUN
ftr-380	2126	22	"	"	PUNCT
ftr-380	2126	23	or	or	CCONJ
ftr-380	2126	24	(	(	PUNCT
ftr-380	2126	25	b	b	NOUN
ftr-380	2126	26	)	)	PUNCT
ftr-380	2126	27	which	which	PRON
ftr-380	2126	28	is	be	AUX
ftr-380	2126	29	a	a	DET
ftr-380	2126	30	"	"	PUNCT
ftr-380	2126	31	disqualified	disqualified	ADJ
ftr-380	2126	32	opinion	opinion	NOUN
ftr-380	2126	33	.	.	PUNCT
ftr-380	2126	34	"	"	PUNCT
ftr-380	2127	1	3	3	X
ftr-380	2127	2	.	.	X
ftr-380	2127	3	notice	notice	VERB
ftr-380	2127	4	2005	2005	NUM
ftr-380	2127	5	-	-	SYM
ftr-380	2127	6	12	12	NUM
ftr-380	2127	7	,	,	PUNCT
ftr-380	2127	8	2005	2005	NUM
ftr-380	2127	9	-	-	SYM
ftr-380	2127	10	7	7	NUM
ftr-380	2127	11	i.r.b	i.r.b	NOUN
ftr-380	2127	12	.	.	PUNCT
ftr-380	2128	1	494	494	NUM
ftr-380	2128	2	(	(	PUNCT
ftr-380	2128	3	1/19/05	1/19/05	NUM
ftr-380	2128	4	)	)	PUNCT
ftr-380	2128	5	.	.	PUNCT
ftr-380	2129	1	this	this	DET
ftr-380	2129	2	notice	notice	NOUN
ftr-380	2129	3	provides	provide	VERB
ftr-380	2129	4	further	further	ADJ
ftr-380	2129	5	guidance	guidance	NOUN
ftr-380	2129	6	,	,	PUNCT
ftr-380	2129	7	including	include	VERB
ftr-380	2129	8	a	a	DET
ftr-380	2129	9	statement	statement	NOUN
ftr-380	2129	10	that	that	SCONJ
ftr-380	2129	11	the	the	DET
ftr-380	2129	12	new	new	ADJ
ftr-380	2129	13	§	§	PROPN
ftr-380	2129	14	6664(d	6664(d	PRON
ftr-380	2129	15	)	)	PUNCT
ftr-380	2129	16	defense	defense	NOUN
ftr-380	2129	17	is	be	AUX
ftr-380	2129	18	not	not	PART
ftr-380	2129	19	available	available	ADJ
ftr-380	2129	20	for	for	ADP
ftr-380	2129	21	the	the	DET
ftr-380	2129	22	30	30	NUM
ftr-380	2129	23	percent	percent	NOUN
ftr-380	2129	24	penalty	penalty	NOUN
ftr-380	2129	25	.	.	PUNCT
ftr-380	2130	1	it	it	PRON
ftr-380	2130	2	also	also	ADV
ftr-380	2130	3	provides	provide	VERB
ftr-380	2130	4	guidance	guidance	NOUN
ftr-380	2130	5	on	on	ADP
ftr-380	2130	6	when	when	SCONJ
ftr-380	2130	7	a	a	DET
ftr-380	2130	8	material	material	NOUN
ftr-380	2130	9	tax	tax	NOUN
ftr-380	2130	10	advisor	advisor	NOUN
ftr-380	2130	11	participates	participate	VERB
ftr-380	2130	12	in	in	ADP
ftr-380	2130	13	a	a	DET
ftr-380	2130	14	transaction	transaction	NOUN
ftr-380	2130	15	:	:	PUNCT
ftr-380	2130	16	consistent	consistent	ADJ
ftr-380	2130	17	with	with	ADP
ftr-380	2130	18	the	the	DET
ftr-380	2130	19	legislative	legislative	ADJ
ftr-380	2130	20	history	history	NOUN
ftr-380	2130	21	,	,	PUNCT
ftr-380	2130	22	a	a	DET
ftr-380	2130	23	tax	tax	NOUN
ftr-380	2130	24	advisor	advisor	NOUN
ftr-380	2130	25	,	,	PUNCT
ftr-380	2130	26	including	include	VERB
ftr-380	2130	27	a	a	DET
ftr-380	2130	28	material	material	NOUN
ftr-380	2130	29	advisor	advisor	NOUN
ftr-380	2130	30	,	,	PUNCT
ftr-380	2130	31	will	will	AUX
ftr-380	2130	32	not	not	PART
ftr-380	2130	33	be	be	AUX
ftr-380	2130	34	treated	treat	VERB
ftr-380	2130	35	as	as	ADP
ftr-380	2130	36	participating	participate	VERB
ftr-380	2130	37	in	in	ADP
ftr-380	2130	38	the	the	DET
ftr-380	2130	39	organization	organization	NOUN
ftr-380	2130	40	,	,	PUNCT
ftr-380	2130	41	management	management	NOUN
ftr-380	2130	42	,	,	PUNCT
ftr-380	2130	43	promotion	promotion	NOUN
ftr-380	2130	44	or	or	CCONJ
ftr-380	2130	45	sale	sale	NOUN
ftr-380	2130	46	of	of	ADP
ftr-380	2130	47	a	a	DET
ftr-380	2130	48	transaction	transaction	NOUN
ftr-380	2130	49	if	if	SCONJ
ftr-380	2130	50	the	the	DET
ftr-380	2130	51	tax	tax	NOUN
ftr-380	2130	52	advisor	advisor	NOUN
ftr-380	2130	53	's	's	PART
ftr-380	2130	54	only	only	ADJ
ftr-380	2130	55	involvement	involvement	NOUN
ftr-380	2130	56	is	be	AUX
ftr-380	2130	57	rendering	render	VERB
ftr-380	2130	58	an	an	DET
ftr-380	2130	59	opinion	opinion	NOUN
ftr-380	2130	60	regarding	regard	VERB
ftr-380	2130	61	the	the	DET
ftr-380	2130	62	tax	tax	NOUN
ftr-380	2130	63	consequences	consequence	NOUN
ftr-380	2130	64	of	of	ADP
ftr-380	2130	65	the	the	DET
ftr-380	2130	66	transaction	transaction	NOUN
ftr-380	2130	67	.	.	PUNCT
ftr-380	2131	1	in	in	ADP
ftr-380	2131	2	the	the	DET
ftr-380	2131	3	course	course	NOUN
ftr-380	2131	4	of	of	ADP
ftr-380	2131	5	preparing	prepare	VERB
ftr-380	2131	6	a	a	DET
ftr-380	2131	7	tax	tax	NOUN
ftr-380	2131	8	opinion	opinion	NOUN
ftr-380	2131	9	,	,	PUNCT
ftr-380	2131	10	a	a	DET
ftr-380	2131	11	tax	tax	NOUN
ftr-380	2131	12	advisor	advisor	NOUN
ftr-380	2131	13	is	be	AUX
ftr-380	2131	14	permitted	permit	VERB
ftr-380	2131	15	to	to	PART
ftr-380	2131	16	suggest	suggest	VERB
ftr-380	2131	17	modifications	modification	NOUN
ftr-380	2131	18	to	to	ADP
ftr-380	2131	19	the	the	DET
ftr-380	2131	20	transaction	transaction	NOUN
ftr-380	2131	21	,	,	PUNCT
ftr-380	2131	22	but	but	CCONJ
ftr-380	2131	23	the	the	DET
ftr-380	2131	24	tax	tax	NOUN
ftr-380	2131	25	advisor	advisor	NOUN
ftr-380	2131	26	may	may	AUX
ftr-380	2131	27	not	not	PART
ftr-380	2131	28	suggest	suggest	VERB
ftr-380	2131	29	material	material	ADJ
ftr-380	2131	30	modifications	modification	NOUN
ftr-380	2131	31	to	to	ADP
ftr-380	2131	32	the	the	DET
ftr-380	2131	33	transaction	transaction	NOUN
ftr-380	2131	34	that	that	PRON
ftr-380	2131	35	assist	assist	VERB
ftr-380	2131	36	the	the	DET
ftr-380	2131	37	taxpayer	taxpayer	NOUN
ftr-380	2131	38	in	in	ADP
ftr-380	2131	39	obtaining	obtain	VERB
ftr-380	2131	40	the	the	DET
ftr-380	2131	41	anticipated	anticipated	ADJ
ftr-380	2131	42	tax	tax	NOUN
ftr-380	2131	43	benefits	benefit	NOUN
ftr-380	2131	44	.	.	PUNCT
ftr-380	2132	1	merely	merely	ADV
ftr-380	2132	2	performing	perform	VERB
ftr-380	2132	3	support	support	NOUN
ftr-380	2132	4	services	service	NOUN
ftr-380	2132	5	or	or	CCONJ
ftr-380	2132	6	ministerial	ministerial	ADJ
ftr-380	2132	7	functions	function	NOUN
ftr-380	2132	8	such	such	ADJ
ftr-380	2132	9	as	as	ADP
ftr-380	2132	10	typing	type	VERB
ftr-380	2132	11	,	,	PUNCT
ftr-380	2132	12	photocopying	photocopying	NOUN
ftr-380	2132	13	,	,	PUNCT
ftr-380	2132	14	or	or	CCONJ
ftr-380	2132	15	printing	printing	NOUN
ftr-380	2132	16	will	will	AUX
ftr-380	2132	17	not	not	PART
ftr-380	2132	18	be	be	AUX
ftr-380	2132	19	considered	consider	VERB
ftr-380	2132	20	participation	participation	NOUN
ftr-380	2132	21	in	in	ADP
ftr-380	2132	22	the	the	DET
ftr-380	2132	23	organization	organization	NOUN
ftr-380	2132	24	,	,	PUNCT
ftr-380	2132	25	management	management	NOUN
ftr-380	2132	26	,	,	PUNCT
ftr-380	2132	27	promotion	promotion	NOUN
ftr-380	2132	28	or	or	CCONJ
ftr-380	2132	29	sale	sale	NOUN
ftr-380	2132	30	of	of	ADP
ftr-380	2132	31	a	a	DET
ftr-380	2132	32	transaction	transaction	NOUN
ftr-380	2132	33	.	.	PUNCT
ftr-380	2133	1	or	or	CCONJ
ftr-380	2133	2	,	,	PUNCT
ftr-380	2133	3	in	in	ADP
ftr-380	2133	4	other	other	ADJ
ftr-380	2133	5	words	word	NOUN
ftr-380	2133	6	,	,	PUNCT
ftr-380	2133	7	a	a	DET
ftr-380	2133	8	"	"	PUNCT
ftr-380	2133	9	disqualified	disqualified	ADJ
ftr-380	2133	10	tax	tax	NOUN
ftr-380	2133	11	advisor	advisor	NOUN
ftr-380	2133	12	"	"	PUNCT
ftr-380	2133	13	is	be	AUX
ftr-380	2133	14	any	any	DET
ftr-380	2133	15	advisor	advisor	NOUN
ftr-380	2133	16	who	who	PRON
ftr-380	2133	17	(	(	PUNCT
ftr-380	2133	18	a	a	X
ftr-380	2133	19	)	)	PUNCT
ftr-380	2133	20	is	be	AUX
ftr-380	2133	21	a	a	DET
ftr-380	2133	22	material	material	NOUN
ftr-380	2133	23	advisor	advisor	NOUN
ftr-380	2133	24	under	under	ADP
ftr-380	2133	25	§	§	PROPN
ftr-380	2133	26	6111	6111	NUM
ftr-380	2133	27	(	(	PUNCT
ftr-380	2133	28	as	as	SCONJ
ftr-380	2133	29	defined	define	VERB
ftr-380	2133	30	in	in	ADP
ftr-380	2133	31	reg	reg	NOUN
ftr-380	2133	32	.	.	PUNCT
ftr-380	2134	1	§	§	PROPN
ftr-380	2134	2	301.6112	301.6112	NUM
ftr-380	2134	3	-	-	SYM
ftr-380	2134	4	1	1	NUM
ftr-380	2134	5	)	)	PUNCT
ftr-380	2134	6	and	and	CCONJ
ftr-380	2134	7	who	who	PRON
ftr-380	2134	8	participates	participate	VERB
ftr-380	2134	9	in	in	ADP
ftr-380	2134	10	the	the	DET
ftr-380	2134	11	organization	organization	NOUN
ftr-380	2134	12	,	,	PUNCT
ftr-380	2134	13	management	management	NOUN
ftr-380	2134	14	,	,	PUNCT
ftr-380	2134	15	promotion	promotion	NOUN
ftr-380	2134	16	or	or	CCONJ
ftr-380	2134	17	sale	sale	NOUN
ftr-380	2134	18	of	of	ADP
ftr-380	2134	19	the	the	DET
ftr-380	2134	20	transaction	transaction	NOUN
ftr-380	2134	21	,	,	PUNCT
ftr-380	2134	22	or	or	CCONJ
ftr-380	2134	23	is	be	AUX
ftr-380	2134	24	related	relate	VERB
ftr-380	2134	25	(	(	PUNCT
ftr-380	2134	26	within	within	ADP
ftr-380	2134	27	the	the	DET
ftr-380	2134	28	meaning	meaning	NOUN
ftr-380	2134	29	of	of	ADP
ftr-380	2134	30	§	§	PROPN
ftr-380	2134	31	267(b	267(b	PROPN
ftr-380	2134	32	)	)	PUNCT
ftr-380	2134	33	or	or	CCONJ
ftr-380	2134	34	§	§	PROPN
ftr-380	2134	35	707(b)(1	707(b)(1	NUM
ftr-380	2134	36	)	)	PUNCT
ftr-380	2134	37	)	)	PUNCT
ftr-380	2134	38	to	to	ADP
ftr-380	2134	39	any	any	DET
ftr-380	2134	40	person	person	NOUN
ftr-380	2134	41	who	who	PRON
ftr-380	2134	42	so	so	ADV
ftr-380	2134	43	participates	participate	VERB
ftr-380	2134	44	,	,	PUNCT
ftr-380	2134	45	(	(	PUNCT
ftr-380	2134	46	b	b	X
ftr-380	2134	47	)	)	PUNCT
ftr-380	2134	48	has	have	VERB
ftr-380	2134	49	a	a	DET
ftr-380	2134	50	disqualified	disqualify	VERB
ftr-380	2134	51	compensation	compensation	NOUN
ftr-380	2134	52	arrangement	arrangement	NOUN
ftr-380	2134	53	(	(	PUNCT
ftr-380	2134	54	as	as	SCONJ
ftr-380	2134	55	defined	define	VERB
ftr-380	2134	56	in	in	ADP
ftr-380	2134	57	the	the	DET
ftr-380	2134	58	notice	notice	NOUN
ftr-380	2134	59	)	)	PUNCT
ftr-380	2134	60	,	,	PUNCT
ftr-380	2134	61	or	or	CCONJ
ftr-380	2134	62	(	(	PUNCT
ftr-380	2134	63	c	c	X
ftr-380	2134	64	)	)	PUNCT
ftr-380	2134	65	has	have	VERB
ftr-380	2134	66	a	a	DET
ftr-380	2134	67	disqualifying	disqualifying	ADJ
ftr-380	2134	68	financial	financial	ADJ
ftr-380	2134	69	interest	interest	NOUN
ftr-380	2134	70	identified	identify	VERB
ftr-380	2134	71	by	by	ADP
ftr-380	2134	72	the	the	DET
ftr-380	2134	73	irs	irs	PROPN
ftr-380	2134	74	;	;	PUNCT
ftr-380	2134	75	however	however	ADV
ftr-380	2134	76	,	,	PUNCT
ftr-380	2134	77	a	a	DET
ftr-380	2134	78	tax	tax	NOUN
ftr-380	2134	79	advisor	advisor	NOUN
ftr-380	2134	80	,	,	PUNCT
ftr-380	2134	81	including	include	VERB
ftr-380	2134	82	a	a	DET
ftr-380	2134	83	material	material	NOUN
ftr-380	2134	84	advisor	advisor	NOUN
ftr-380	2134	85	,	,	PUNCT
ftr-380	2134	86	is	be	AUX
ftr-380	2134	87	not	not	PART
ftr-380	2134	88	treated	treat	VERB
ftr-380	2134	89	as	as	ADP
ftr-380	2134	90	participating	participate	VERB
ftr-380	2134	91	in	in	ADP
ftr-380	2134	92	the	the	DET
ftr-380	2134	93	organization	organization	NOUN
ftr-380	2134	94	,	,	PUNCT
ftr-380	2134	95	management	management	NOUN
ftr-380	2134	96	,	,	PUNCT
ftr-380	2134	97	promotion	promotion	NOUN
ftr-380	2134	98	or	or	CCONJ
ftr-380	2134	99	sale	sale	NOUN
ftr-380	2134	100	of	of	ADP
ftr-380	2134	101	a	a	DET
ftr-380	2134	102	transaction	transaction	NOUN
ftr-380	2134	103	if	if	SCONJ
ftr-380	2134	104	the	the	DET
ftr-380	2134	105	tax	tax	NOUN
ftr-380	2134	106	advisor	advisor	NOUN
ftr-380	2134	107	's	's	PART
ftr-380	2134	108	only	only	ADJ
ftr-380	2134	109	involvement	involvement	NOUN
ftr-380	2134	110	is	be	AUX
ftr-380	2134	111	rendering	render	VERB
ftr-380	2134	112	an	an	DET
ftr-380	2134	113	opinion	opinion	NOUN
ftr-380	2134	114	regarding	regard	VERB
ftr-380	2134	115	the	the	DET
ftr-380	2134	116	tax	tax	NOUN
ftr-380	2134	117	consequences	consequence	NOUN
ftr-380	2134	118	of	of	ADP
ftr-380	2134	119	the	the	DET
ftr-380	2134	120	transaction	transaction	NOUN
ftr-380	2134	121	)	)	PUNCT
ftr-380	2134	122	.	.	PUNCT
ftr-380	2135	1	4	4	X
ftr-380	2135	2	.	.	X
ftr-380	2135	3	the	the	DET
ftr-380	2135	4	audit	audit	NOUN
ftr-380	2135	5	lottery	lottery	NOUN
ftr-380	2135	6	that	that	PRON
ftr-380	2135	7	can	can	AUX
ftr-380	2135	8	never	never	ADV
ftr-380	2135	9	be	be	AUX
ftr-380	2135	10	won	win	VERB
ftr-380	2135	11	and	and	CCONJ
ftr-380	2135	12	taxpayer	taxpayer	NOUN
ftr-380	2135	13	can	can	AUX
ftr-380	2135	14	never	never	ADV
ftr-380	2135	15	get	get	VERB
ftr-380	2135	16	repose	repose	NOUN
ftr-380	2135	17	!	!	PUNCT
ftr-380	2136	1	the	the	DET
ftr-380	2136	2	statute	statute	NOUN
ftr-380	2136	3	of	of	ADP
ftr-380	2136	4	limitations	limitation	NOUN
ftr-380	2136	5	never	never	ADV
ftr-380	2136	6	expires	expire	VERB
ftr-380	2136	7	on	on	ADP
ftr-380	2136	8	listed	list	VERB
ftr-380	2136	9	transactions	transaction	NOUN
ftr-380	2136	10	that	that	PRON
ftr-380	2136	11	are	be	AUX
ftr-380	2136	12	not	not	PART
ftr-380	2136	13	disclosed	disclose	VERB
ftr-380	2136	14	.	.	PUNCT
ftr-380	2137	1	section	section	NOUN
ftr-380	2137	2	814	814	NUM
ftr-380	2137	3	of	of	ADP
ftr-380	2137	4	the	the	DET
ftr-380	2137	5	jobs	job	NOUN
ftr-380	2137	6	act	act	NOUN
ftr-380	2137	7	of	of	ADP
ftr-380	2137	8	2004	2004	NUM
ftr-380	2137	9	adds	add	VERB
ftr-380	2137	10	new	new	ADJ
ftr-380	2137	11	§	§	PROPN
ftr-380	2137	12	6501(c)(10	6501(c)(10	NUM
ftr-380	2137	13	)	)	PUNCT
ftr-380	2137	14	to	to	PART
ftr-380	2137	15	extend	extend	VERB
ftr-380	2137	16	the	the	DET
ftr-380	2137	17	statute	statute	NOUN
ftr-380	2137	18	of	of	ADP
ftr-380	2137	19	limitations	limitation	NOUN
ftr-380	2137	20	for	for	ADP
ftr-380	2137	21	listed	list	VERB
ftr-380	2137	22	transactions	transaction	NOUN
ftr-380	2137	23	which	which	PRON
ftr-380	2137	24	a	a	DET
ftr-380	2137	25	taxpayer	taxpayer	NOUN
ftr-380	2137	26	fails	fail	VERB
ftr-380	2137	27	to	to	PART
ftr-380	2137	28	disclose	disclose	VERB
ftr-380	2137	29	until	until	ADP
ftr-380	2137	30	one	one	NUM
ftr-380	2137	31	year	year	NOUN
ftr-380	2137	32	after	after	SCONJ
ftr-380	2137	33	the	the	DET
ftr-380	2137	34	transaction	transaction	NOUN
ftr-380	2137	35	is	be	AUX
ftr-380	2137	36	disclosed	disclose	VERB
ftr-380	2137	37	by	by	ADP
ftr-380	2137	38	the	the	DET
ftr-380	2137	39	taxpayer	taxpayer	NOUN
ftr-380	2137	40	or	or	CCONJ
ftr-380	2137	41	by	by	ADP
ftr-380	2137	42	a	a	DET
ftr-380	2137	43	material	material	NOUN
ftr-380	2137	44	advisor	advisor	NOUN
ftr-380	2137	45	's	's	PART
ftr-380	2137	46	satisfying	satisfy	VERB
ftr-380	2137	47	the	the	DET
ftr-380	2137	48	list	list	NOUN
ftr-380	2137	49	maintenance	maintenance	NOUN
ftr-380	2137	50	requirement	requirement	NOUN
ftr-380	2137	51	in	in	ADP
ftr-380	2137	52	connection	connection	NOUN
ftr-380	2137	53	with	with	ADP
ftr-380	2137	54	a	a	DET
ftr-380	2137	55	request	request	NOUN
ftr-380	2137	56	from	from	ADP
ftr-380	2137	57	treasury	treasury	PROPN
ftr-380	2137	58	.	.	PUNCT
ftr-380	2138	1	5	5	X
ftr-380	2138	2	.	.	X
ftr-380	2138	3	rev	rev	PROPN
ftr-380	2138	4	.	.	PROPN
ftr-380	2138	5	proc	proc	PROPN
ftr-380	2138	6	.	.	PUNCT
ftr-380	2139	1	2005	2005	NUM
ftr-380	2139	2	-	-	SYM
ftr-380	2139	3	26	26	NUM
ftr-380	2139	4	,	,	PUNCT
ftr-380	2139	5	2005	2005	NUM
ftr-380	2139	6	-	-	SYM
ftr-380	2139	7	17	17	NUM
ftr-380	2139	8	i.r.b	i.r.b	NOUN
ftr-380	2139	9	.	.	PUNCT
ftr-380	2140	1	965	965	NUM
ftr-380	2140	2	(	(	PUNCT
ftr-380	2140	3	4/8/05	4/8/05	NUM
ftr-380	2140	4	)	)	PUNCT
ftr-380	2140	5	.	.	PUNCT
ftr-380	2141	1	guidance	guidance	NOUN
ftr-380	2141	2	on	on	ADP
ftr-380	2141	3	the	the	DET
ftr-380	2141	4	procedures	procedure	NOUN
ftr-380	2141	5	to	to	PART
ftr-380	2141	6	be	be	AUX
ftr-380	2141	7	followed	follow	VERB
ftr-380	2141	8	by	by	ADP
ftr-380	2141	9	taxpayers	taxpayer	NOUN
ftr-380	2141	10	and	and	CCONJ
ftr-380	2141	11	material	material	NOUN
ftr-380	2141	12	[	[	X
ftr-380	2141	13	vol	vol	NOUN
ftr-380	2141	14	8	8	NUM
ftr-380	2141	15	:	:	PUNCT
ftr-380	2141	16	si	si	PROPN
ftr-380	2141	17	recent	recent	ADJ
ftr-380	2141	18	developments	development	NOUN
ftr-380	2141	19	in	in	ADP
ftr-380	2141	20	federal	federal	ADJ
ftr-380	2141	21	income	income	NOUN
ftr-380	2141	22	taxation	taxation	NOUN
ftr-380	2141	23	advisors	advisor	NOUN
ftr-380	2141	24	to	to	PART
ftr-380	2141	25	disclose	disclose	VERB
ftr-380	2141	26	previously	previously	ADV
ftr-380	2141	27	unreported	unreported	ADJ
ftr-380	2141	28	listed	list	VERB
ftr-380	2141	29	transactions	transaction	NOUN
ftr-380	2141	30	for	for	ADP
ftr-380	2141	31	purposes	purpose	NOUN
ftr-380	2141	32	of	of	ADP
ftr-380	2141	33	the	the	DET
ftr-380	2141	34	extended	extended	ADJ
ftr-380	2141	35	statute	statute	NOUN
ftr-380	2141	36	of	of	ADP
ftr-380	2141	37	limitations	limitation	NOUN
ftr-380	2141	38	.	.	PUNCT
ftr-380	2142	1	rev	rev	PROPN
ftr-380	2142	2	.	.	PROPN
ftr-380	2142	3	proc	proc	PROPN
ftr-380	2142	4	.	.	PUNCT
ftr-380	2143	1	2005	2005	NUM
ftr-380	2143	2	-	-	SYM
ftr-380	2143	3	26	26	NUM
ftr-380	2143	4	,	,	PUNCT
ftr-380	2143	5	2005	2005	NUM
ftr-380	2143	6	-	-	SYM
ftr-380	2143	7	17	17	NUM
ftr-380	2143	8	i.r.b	i.r.b	NOUN
ftr-380	2143	9	.	.	PUNCT
ftr-380	2144	1	965	965	NUM
ftr-380	2144	2	(	(	PUNCT
ftr-380	2144	3	procedures	procedure	NOUN
ftr-380	2144	4	for	for	ADP
ftr-380	2144	5	disclosing	disclose	VERB
ftr-380	2144	6	a	a	DET
ftr-380	2144	7	previously	previously	ADV
ftr-380	2144	8	undisclosed	undisclosed	ADJ
ftr-380	2144	9	listed	list	VERB
ftr-380	2144	10	transaction	transaction	NOUN
ftr-380	2144	11	;	;	PUNCT
ftr-380	2144	12	taxpayer	taxpayer	NOUN
ftr-380	2144	13	must	must	AUX
ftr-380	2144	14	submit	submit	VERB
ftr-380	2144	15	a	a	DET
ftr-380	2144	16	form	form	NOUN
ftr-380	2144	17	8886	8886	NUM
ftr-380	2144	18	,	,	PUNCT
ftr-380	2144	19	with	with	ADP
ftr-380	2144	20	appropriate	appropriate	ADJ
ftr-380	2144	21	cover	cover	NOUN
ftr-380	2144	22	letter	letter	NOUN
ftr-380	2144	23	,	,	PUNCT
ftr-380	2144	24	to	to	ADP
ftr-380	2144	25	the	the	DET
ftr-380	2144	26	irs	irs	PROPN
ftr-380	2144	27	service	service	NOUN
ftr-380	2144	28	center	center	NOUN
ftr-380	2144	29	at	at	ADP
ftr-380	2144	30	which	which	PRON
ftr-380	2144	31	the	the	DET
ftr-380	2144	32	original	original	ADJ
ftr-380	2144	33	return	return	NOUN
ftr-380	2144	34	was	be	AUX
ftr-380	2144	35	filed	file	VERB
ftr-380	2144	36	;	;	PUNCT
ftr-380	2144	37	an	an	DET
ftr-380	2144	38	amended	amend	VERB
ftr-380	2144	39	return	return	NOUN
ftr-380	2144	40	with	with	ADP
ftr-380	2144	41	the	the	DET
ftr-380	2144	42	form	form	NOUN
ftr-380	2144	43	8886	8886	NUM
ftr-380	2144	44	and	and	CCONJ
ftr-380	2144	45	cover	cover	NOUN
ftr-380	2144	46	letter	letter	NOUN
ftr-380	2144	47	is	be	AUX
ftr-380	2144	48	permitted	permit	VERB
ftr-380	2144	49	but	but	CCONJ
ftr-380	2144	50	not	not	PART
ftr-380	2144	51	required	require	VERB
ftr-380	2144	52	;	;	PUNCT
ftr-380	2144	53	a	a	DET
ftr-380	2144	54	copy	copy	NOUN
ftr-380	2144	55	of	of	ADP
ftr-380	2144	56	the	the	DET
ftr-380	2144	57	form	form	NOUN
ftr-380	2144	58	8886	8886	NUM
ftr-380	2144	59	and	and	CCONJ
ftr-380	2144	60	cover	cover	NOUN
ftr-380	2144	61	letter	letter	NOUN
ftr-380	2144	62	also	also	ADV
ftr-380	2144	63	must	must	AUX
ftr-380	2144	64	be	be	AUX
ftr-380	2144	65	sent	send	VERB
ftr-380	2144	66	simultaneously	simultaneously	ADV
ftr-380	2144	67	to	to	ADP
ftr-380	2144	68	otsa	otsa	NOUN
ftr-380	2144	69	;	;	PUNCT
ftr-380	2144	70	date	date	NOUN
ftr-380	2144	71	of	of	ADP
ftr-380	2144	72	disclosure	disclosure	NOUN
ftr-380	2144	73	of	of	ADP
ftr-380	2144	74	a	a	DET
ftr-380	2144	75	previously	previously	ADV
ftr-380	2144	76	undisclosed	undisclosed	ADJ
ftr-380	2144	77	listed	list	VERB
ftr-380	2144	78	transaction	transaction	NOUN
ftr-380	2144	79	is	be	AUX
ftr-380	2144	80	the	the	DET
ftr-380	2144	81	first	first	ADJ
ftr-380	2144	82	date	date	NOUN
ftr-380	2144	83	upon	upon	SCONJ
ftr-380	2144	84	which	which	PRON
ftr-380	2144	85	all	all	PRON
ftr-380	2144	86	of	of	ADP
ftr-380	2144	87	the	the	DET
ftr-380	2144	88	following	follow	VERB
ftr-380	2144	89	events	event	NOUN
ftr-380	2144	90	have	have	AUX
ftr-380	2144	91	occurred	occur	VERB
ftr-380	2144	92	:	:	PUNCT
ftr-380	2144	93	(	(	PUNCT
ftr-380	2144	94	1	1	X
ftr-380	2144	95	)	)	PUNCT
ftr-380	2144	96	original	original	ADJ
ftr-380	2144	97	form	form	NOUN
ftr-380	2144	98	8886	8886	NUM
ftr-380	2144	99	is	be	AUX
ftr-380	2144	100	received	receive	VERB
ftr-380	2144	101	by	by	ADP
ftr-380	2144	102	the	the	DET
ftr-380	2144	103	appropriate	appropriate	ADJ
ftr-380	2144	104	internal	internal	ADJ
ftr-380	2144	105	revenue	revenue	NOUN
ftr-380	2144	106	service	service	NOUN
ftr-380	2144	107	center	center	NOUN
ftr-380	2144	108	,	,	PUNCT
ftr-380	2144	109	(	(	PUNCT
ftr-380	2144	110	2	2	X
ftr-380	2144	111	)	)	PUNCT
ftr-380	2144	112	a	a	DET
ftr-380	2144	113	copy	copy	NOUN
ftr-380	2144	114	of	of	ADP
ftr-380	2144	115	the	the	DET
ftr-380	2144	116	disclosure	disclosure	NOUN
ftr-380	2144	117	statement	statement	NOUN
ftr-380	2144	118	is	be	AUX
ftr-380	2144	119	received	receive	VERB
ftr-380	2144	120	by	by	ADP
ftr-380	2144	121	otsa	otsa	NOUN
ftr-380	2144	122	and	and	CCONJ
ftr-380	2144	123	,	,	PUNCT
ftr-380	2144	124	(	(	PUNCT
ftr-380	2144	125	3	3	X
ftr-380	2144	126	)	)	PUNCT
ftr-380	2144	127	if	if	SCONJ
ftr-380	2144	128	applicable	applicable	ADJ
ftr-380	2144	129	,	,	PUNCT
ftr-380	2144	130	a	a	DET
ftr-380	2144	131	copy	copy	NOUN
ftr-380	2144	132	of	of	ADP
ftr-380	2144	133	the	the	DET
ftr-380	2144	134	disclosure	disclosure	NOUN
ftr-380	2144	135	statement	statement	NOUN
ftr-380	2144	136	is	be	AUX
ftr-380	2144	137	received	receive	VERB
ftr-380	2144	138	by	by	ADP
ftr-380	2144	139	the	the	DET
ftr-380	2144	140	irs	irs	PROPN
ftr-380	2144	141	examiner	examiner	NOUN
ftr-380	2144	142	or	or	CCONJ
ftr-380	2144	143	appeals	appeal	NOUN
ftr-380	2144	144	officer	officer	NOUN
ftr-380	2144	145	)	)	PUNCT
ftr-380	2144	146	.	.	PUNCT
ftr-380	2145	1	6	6	X
ftr-380	2145	2	.	.	X
ftr-380	2145	3	material	material	NOUN
ftr-380	2145	4	advisors	advisor	NOUN
ftr-380	2145	5	are	be	AUX
ftr-380	2145	6	subject	subject	ADJ
ftr-380	2145	7	to	to	ADP
ftr-380	2145	8	increased	increase	VERB
ftr-380	2145	9	disclosure	disclosure	NOUN
ftr-380	2145	10	.	.	PUNCT
ftr-380	2146	1	section	section	NOUN
ftr-380	2146	2	815	815	NUM
ftr-380	2146	3	of	of	ADP
ftr-380	2146	4	the	the	DET
ftr-380	2146	5	jobs	job	NOUN
ftr-380	2146	6	act	act	NOUN
ftr-380	2146	7	of	of	ADP
ftr-380	2146	8	2004	2004	NUM
ftr-380	2146	9	amends	amend	VERB
ftr-380	2146	10	§	§	PROPN
ftr-380	2146	11	§	§	PROPN
ftr-380	2146	12	6111	6111	NUM
ftr-380	2146	13	and	and	CCONJ
ftr-380	2146	14	6112	6112	NUM
ftr-380	2146	15	to	to	PART
ftr-380	2146	16	require	require	VERB
ftr-380	2146	17	increased	increase	VERB
ftr-380	2146	18	disclosure	disclosure	NOUN
ftr-380	2146	19	on	on	ADP
ftr-380	2146	20	an	an	DET
ftr-380	2146	21	information	information	NOUN
ftr-380	2146	22	return	return	NOUN
ftr-380	2146	23	for	for	ADP
ftr-380	2146	24	each	each	DET
ftr-380	2146	25	reportable	reportable	ADJ
ftr-380	2146	26	transaction	transaction	NOUN
ftr-380	2146	27	by	by	ADP
ftr-380	2146	28	any	any	DET
ftr-380	2146	29	material	material	NOUN
ftr-380	2146	30	advisor	advisor	NOUN
ftr-380	2147	1	[	[	X
ftr-380	2147	2	in	in	ADP
ftr-380	2147	3	lieu	lieu	NOUN
ftr-380	2147	4	of	of	ADP
ftr-380	2147	5	tax	tax	NOUN
ftr-380	2147	6	shelter	shelter	NOUN
ftr-380	2147	7	registration	registration	NOUN
ftr-380	2147	8	]	]	PUNCT
ftr-380	2147	9	.	.	PUNCT
ftr-380	2148	1	"	"	PUNCT
ftr-380	2148	2	material	material	NOUN
ftr-380	2148	3	advisor	advisor	NOUN
ftr-380	2148	4	"	"	PUNCT
ftr-380	2148	5	is	be	AUX
ftr-380	2148	6	defined	define	VERB
ftr-380	2148	7	more	more	ADV
ftr-380	2148	8	broadly	broadly	ADV
ftr-380	2148	9	to	to	PART
ftr-380	2148	10	encompass	encompass	VERB
ftr-380	2148	11	any	any	DET
ftr-380	2148	12	person	person	NOUN
ftr-380	2148	13	who	who	PRON
ftr-380	2148	14	"	"	PUNCT
ftr-380	2148	15	provides	provide	VERB
ftr-380	2148	16	any	any	DET
ftr-380	2148	17	material	material	NOUN
ftr-380	2148	18	aid	aid	NOUN
ftr-380	2148	19	,	,	PUNCT
ftr-380	2148	20	assistance	assistance	NOUN
ftr-380	2148	21	,	,	PUNCT
ftr-380	2148	22	or	or	CCONJ
ftr-380	2148	23	advice	advice	NOUN
ftr-380	2148	24	with	with	ADP
ftr-380	2148	25	respect	respect	NOUN
ftr-380	2148	26	to	to	ADP
ftr-380	2148	27	organizing	organize	VERB
ftr-380	2148	28	,	,	PUNCT
ftr-380	2148	29	managing	managing	NOUN
ftr-380	2148	30	,	,	PUNCT
ftr-380	2148	31	promoting	promoting	NOUN
ftr-380	2148	32	,	,	PUNCT
ftr-380	2148	33	selling	selling	NOUN
ftr-380	2148	34	,	,	PUNCT
ftr-380	2148	35	implementing	implement	VERB
ftr-380	2148	36	,	,	PUNCT
ftr-380	2148	37	insuring	insuring	NOUN
ftr-380	2148	38	,	,	PUNCT
ftr-380	2148	39	or	or	CCONJ
ftr-380	2148	40	carrying	carry	VERB
ftr-380	2148	41	out	out	ADP
ftr-380	2148	42	any	any	DET
ftr-380	2148	43	reportable	reportable	ADJ
ftr-380	2148	44	transaction	transaction	NOUN
ftr-380	2148	45	"	"	PUNCT
ftr-380	2148	46	and	and	CCONJ
ftr-380	2148	47	derives	derive	VERB
ftr-380	2148	48	fees	fee	NOUN
ftr-380	2148	49	in	in	ADP
ftr-380	2148	50	excess	excess	NOUN
ftr-380	2148	51	of	of	ADP
ftr-380	2148	52	$	$	SYM
ftr-380	2148	53	50,000	50,000	NUM
ftr-380	2148	54	for	for	ADP
ftr-380	2148	55	tax	tax	NOUN
ftr-380	2148	56	shelters	shelter	NOUN
ftr-380	2148	57	for	for	ADP
ftr-380	2148	58	natural	natural	ADJ
ftr-380	2148	59	persons	person	NOUN
ftr-380	2148	60	(	(	PUNCT
ftr-380	2148	61	$	$	SYM
ftr-380	2148	62	250,000	250,000	NUM
ftr-380	2148	63	for	for	ADP
ftr-380	2148	64	tax	tax	NOUN
ftr-380	2148	65	shelters	shelter	NOUN
ftr-380	2148	66	for	for	ADP
ftr-380	2148	67	other	other	ADJ
ftr-380	2148	68	taxpayers	taxpayer	NOUN
ftr-380	2148	69	)	)	PUNCT
ftr-380	2148	70	.	.	PUNCT
ftr-380	2149	1	0	0	NUM
ftr-380	2149	2	notice	notice	VERB
ftr-380	2149	3	2005	2005	NUM
ftr-380	2149	4	-	-	SYM
ftr-380	2149	5	17	17	NUM
ftr-380	2149	6	,	,	PUNCT
ftr-380	2149	7	2005	2005	NUM
ftr-380	2149	8	-	-	SYM
ftr-380	2149	9	8	8	NUM
ftr-380	2149	10	i.r.b	i.r.b	NOUN
ftr-380	2149	11	.	.	PUNCT
ftr-380	2150	1	606	606	NUM
ftr-380	2150	2	(	(	PUNCT
ftr-380	2150	3	2/28/05	2/28/05	NUM
ftr-380	2150	4	)	)	PUNCT
ftr-380	2150	5	.	.	PUNCT
ftr-380	2151	1	this	this	DET
ftr-380	2151	2	notice	notice	NOUN
ftr-380	2151	3	grants	grant	VERB
ftr-380	2151	4	an	an	DET
ftr-380	2151	5	extension	extension	NOUN
ftr-380	2151	6	of	of	ADP
ftr-380	2151	7	time	time	NOUN
ftr-380	2151	8	for	for	ADP
ftr-380	2151	9	material	material	NOUN
ftr-380	2151	10	advisors	advisor	NOUN
ftr-380	2151	11	to	to	PART
ftr-380	2151	12	comply	comply	VERB
ftr-380	2151	13	with	with	ADP
ftr-380	2151	14	the	the	DET
ftr-380	2151	15	new	new	ADJ
ftr-380	2151	16	filing	filing	NOUN
ftr-380	2151	17	requirements	requirement	NOUN
ftr-380	2151	18	under	under	ADP
ftr-380	2151	19	§	§	PROPN
ftr-380	2151	20	6111	6111	NUM
ftr-380	2151	21	.	.	PUNCT
ftr-380	2152	1	this	this	DET
ftr-380	2152	2	notice	notice	NOUN
ftr-380	2152	3	was	be	AUX
ftr-380	2152	4	clarified	clarify	VERB
ftr-380	2152	5	and	and	CCONJ
ftr-380	2152	6	modified	modify	VERB
ftr-380	2152	7	by	by	ADP
ftr-380	2152	8	notice	notice	NOUN
ftr-380	2152	9	2005	2005	NUM
ftr-380	2152	10	-	-	SYM
ftr-380	2152	11	22	22	NUM
ftr-380	2152	12	,	,	PUNCT
ftr-380	2152	13	2005	2005	NUM
ftr-380	2152	14	-	-	SYM
ftr-380	2152	15	12	12	NUM
ftr-380	2152	16	i.r.b	i.r.b	NOUN
ftr-380	2152	17	.	.	PUNCT
ftr-380	2153	1	756	756	NUM
ftr-380	2153	2	.	.	PUNCT
ftr-380	2154	1	7	7	X
ftr-380	2154	2	.	.	X
ftr-380	2154	3	section	section	NOUN
ftr-380	2154	4	816	816	NUM
ftr-380	2154	5	of	of	ADP
ftr-380	2154	6	the	the	DET
ftr-380	2154	7	jobs	job	NOUN
ftr-380	2154	8	act	act	NOUN
ftr-380	2154	9	of	of	ADP
ftr-380	2154	10	2004	2004	NUM
ftr-380	2154	11	amends	amend	VERB
ftr-380	2154	12	§	§	PROPN
ftr-380	2154	13	§	§	PROPN
ftr-380	2154	14	6707	6707	NUM
ftr-380	2154	15	and	and	CCONJ
ftr-380	2154	16	6708	6708	NUM
ftr-380	2154	17	to	to	PART
ftr-380	2154	18	increase	increase	VERB
ftr-380	2154	19	the	the	DET
ftr-380	2154	20	penalty	penalty	NOUN
ftr-380	2154	21	for	for	ADP
ftr-380	2154	22	failure	failure	NOUN
ftr-380	2154	23	to	to	PART
ftr-380	2154	24	file	file	VERB
ftr-380	2154	25	a	a	DET
ftr-380	2154	26	return	return	NOUN
ftr-380	2154	27	under	under	ADP
ftr-380	2154	28	§	§	PROPN
ftr-380	2154	29	6111	6111	NUM
ftr-380	2154	30	to	to	ADP
ftr-380	2154	31	$	$	SYM
ftr-380	2154	32	50,000	50,000	NUM
ftr-380	2154	33	for	for	ADP
ftr-380	2154	34	listed	list	VERB
ftr-380	2154	35	transactions	transaction	NOUN
ftr-380	2154	36	,	,	PUNCT
ftr-380	2154	37	the	the	DET
ftr-380	2154	38	greater	great	ADJ
ftr-380	2154	39	of	of	ADP
ftr-380	2154	40	$	$	SYM
ftr-380	2154	41	200,000	200,000	NUM
ftr-380	2154	42	or	or	CCONJ
ftr-380	2154	43	50	50	NUM
ftr-380	2154	44	percent	percent	NOUN
ftr-380	2154	45	of	of	ADP
ftr-380	2154	46	the	the	DET
ftr-380	2154	47	gross	gross	ADJ
ftr-380	2154	48	income	income	NOUN
ftr-380	2154	49	derived	derive	VERB
ftr-380	2154	50	by	by	ADP
ftr-380	2154	51	the	the	DET
ftr-380	2154	52	person	person	NOUN
ftr-380	2154	53	required	require	VERB
ftr-380	2154	54	to	to	PART
ftr-380	2154	55	file	file	VERB
ftr-380	2154	56	the	the	DET
ftr-380	2154	57	return	return	NOUN
ftr-380	2154	58	[	[	X
ftr-380	2154	59	75	75	NUM
ftr-380	2154	60	percent	percent	NOUN
ftr-380	2154	61	if	if	SCONJ
ftr-380	2154	62	the	the	DET
ftr-380	2154	63	failure	failure	NOUN
ftr-380	2154	64	was	be	AUX
ftr-380	2154	65	intentional	intentional	ADJ
ftr-380	2154	66	]	]	SYM
ftr-380	2154	67	.	.	PUNCT
ftr-380	2155	1	8	8	X
ftr-380	2155	2	.	.	X
ftr-380	2155	3	section	section	NOUN
ftr-380	2155	4	817	817	NUM
ftr-380	2155	5	of	of	ADP
ftr-380	2155	6	the	the	DET
ftr-380	2155	7	jobs	job	NOUN
ftr-380	2155	8	act	act	NOUN
ftr-380	2155	9	of	of	ADP
ftr-380	2155	10	2004	2004	NUM
ftr-380	2155	11	amends	amend	NOUN
ftr-380	2155	12	§	§	PROPN
ftr-380	2155	13	6708	6708	NUM
ftr-380	2155	14	to	to	PART
ftr-380	2155	15	provide	provide	VERB
ftr-380	2155	16	a	a	DET
ftr-380	2155	17	penalty	penalty	NOUN
ftr-380	2155	18	of	of	ADP
ftr-380	2155	19	$	$	SYM
ftr-380	2155	20	10,000	10,000	NUM
ftr-380	2155	21	per	per	ADP
ftr-380	2155	22	day	day	NOUN
ftr-380	2155	23	on	on	ADP
ftr-380	2155	24	any	any	DET
ftr-380	2155	25	material	material	NOUN
ftr-380	2155	26	advisor	advisor	NOUN
ftr-380	2155	27	for	for	ADP
ftr-380	2155	28	failure	failure	NOUN
ftr-380	2155	29	to	to	PART
ftr-380	2155	30	make	make	VERB
ftr-380	2155	31	available	available	ADJ
ftr-380	2155	32	to	to	ADP
ftr-380	2155	33	the	the	DET
ftr-380	2155	34	irs	irs	PROPN
ftr-380	2155	35	within	within	ADP
ftr-380	2155	36	20	20	NUM
ftr-380	2155	37	business	business	NOUN
ftr-380	2155	38	days	day	NOUN
ftr-380	2155	39	any	any	DET
ftr-380	2155	40	investor	investor	NOUN
ftr-380	2155	41	list	list	NOUN
ftr-380	2155	42	required	require	VERB
ftr-380	2155	43	to	to	PART
ftr-380	2155	44	be	be	AUX
ftr-380	2155	45	maintained	maintain	VERB
ftr-380	2155	46	under	under	ADP
ftr-380	2155	47	the	the	DET
ftr-380	2155	48	provisions	provision	NOUN
ftr-380	2155	49	of	of	ADP
ftr-380	2155	50	§	§	PROPN
ftr-380	2155	51	6112	6112	NUM
ftr-380	2155	52	.	.	PUNCT
ftr-380	2156	1	9	9	X
ftr-380	2156	2	.	.	X
ftr-380	2156	3	section	section	NOUN
ftr-380	2156	4	818	818	NUM
ftr-380	2156	5	of	of	ADP
ftr-380	2156	6	the	the	DET
ftr-380	2156	7	jobs	job	NOUN
ftr-380	2156	8	act	act	NOUN
ftr-380	2156	9	of	of	ADP
ftr-380	2156	10	2004	2004	NUM
ftr-380	2156	11	amends	amend	NOUN
ftr-380	2156	12	§	§	PROPN
ftr-380	2156	13	6707	6707	NUM
ftr-380	2156	14	to	to	PART
ftr-380	2156	15	increase	increase	VERB
ftr-380	2156	16	the	the	DET
ftr-380	2156	17	penalty	penalty	NOUN
ftr-380	2156	18	on	on	ADP
ftr-380	2156	19	tax	tax	NOUN
ftr-380	2156	20	shelter	shelter	NOUN
ftr-380	2156	21	promoters	promoter	NOUN
ftr-380	2156	22	to	to	ADP
ftr-380	2156	23	50	50	NUM
ftr-380	2156	24	percent	percent	NOUN
ftr-380	2156	25	of	of	ADP
ftr-380	2156	26	the	the	DET
ftr-380	2156	27	gross	gross	ADJ
ftr-380	2156	28	income	income	NOUN
ftr-380	2156	29	to	to	PART
ftr-380	2156	30	be	be	AUX
ftr-380	2156	31	derived	derive	VERB
ftr-380	2156	32	from	from	ADP
ftr-380	2156	33	the	the	DET
ftr-380	2156	34	activity	activity	NOUN
ftr-380	2156	35	on	on	ADP
ftr-380	2156	36	which	which	PRON
ftr-380	2156	37	the	the	DET
ftr-380	2156	38	penalty	penalty	NOUN
ftr-380	2156	39	is	be	AUX
ftr-380	2156	40	imposed	impose	VERB
ftr-380	2156	41	.	.	PUNCT
ftr-380	2157	1	2006	2006	NUM
ftr-380	2157	2	]	]	PUNCT
ftr-380	2157	3	florida	florida	PROPN
ftr-380	2157	4	tax	tax	PROPN
ftr-380	2157	5	review	review	NOUN
ftr-380	2157	6	10	10	NUM
ftr-380	2157	7	.	.	PUNCT
ftr-380	2158	1	section	section	NOUN
ftr-380	2158	2	820	820	NUM
ftr-380	2158	3	of	of	ADP
ftr-380	2158	4	the	the	DET
ftr-380	2158	5	jobs	job	NOUN
ftr-380	2158	6	act	act	NOUN
ftr-380	2158	7	of	of	ADP
ftr-380	2158	8	2004	2004	NUM
ftr-380	2158	9	amends	amend	NOUN
ftr-380	2158	10	§	§	PROPN
ftr-380	2158	11	7408	7408	NUM
ftr-380	2158	12	to	to	PART
ftr-380	2158	13	allow	allow	VERB
ftr-380	2158	14	injunctions	injunction	NOUN
ftr-380	2158	15	(	(	PUNCT
ftr-380	2158	16	a	a	X
ftr-380	2158	17	)	)	PUNCT
ftr-380	2158	18	against	against	ADP
ftr-380	2158	19	material	material	NOUN
ftr-380	2158	20	advisors	advisor	NOUN
ftr-380	2158	21	for	for	ADP
ftr-380	2158	22	violating	violate	VERB
ftr-380	2158	23	reporting	reporting	NOUN
ftr-380	2158	24	requirements	requirement	NOUN
ftr-380	2158	25	and	and	CCONJ
ftr-380	2158	26	(	(	PUNCT
ftr-380	2158	27	b	b	NOUN
ftr-380	2158	28	)	)	PUNCT
ftr-380	2158	29	for	for	ADP
ftr-380	2158	30	violating	violate	VERB
ftr-380	2158	31	any	any	PRON
ftr-380	2158	32	of	of	ADP
ftr-380	2158	33	the	the	DET
ftr-380	2158	34	circular	circular	ADJ
ftr-380	2158	35	230	230	NUM
ftr-380	2158	36	rules	rule	NOUN
ftr-380	2158	37	.	.	PUNCT
ftr-380	2159	1	a.	a.	NOUN
ftr-380	2159	2	interim	interim	PROPN
ftr-380	2159	3	guidance	guidance	NOUN
ftr-380	2159	4	for	for	ADP
ftr-380	2159	5	material	material	NOUN
ftr-380	2159	6	advisors	advisor	NOUN
ftr-380	2159	7	.	.	PUNCT
ftr-380	2160	1	notice	notice	VERB
ftr-380	2160	2	2004	2004	NUM
ftr-380	2160	3	-	-	SYM
ftr-380	2160	4	80	80	NUM
ftr-380	2160	5	,	,	PUNCT
ftr-380	2160	6	2004	2004	NUM
ftr-380	2160	7	-	-	SYM
ftr-380	2160	8	50	50	NUM
ftr-380	2160	9	i.r.b	i.r.b	NOUN
ftr-380	2160	10	.	.	PUNCT
ftr-380	2161	1	963	963	NUM
ftr-380	2161	2	(	(	PUNCT
ftr-380	2161	3	11/16/04	11/16/04	NUM
ftr-380	2161	4	)	)	PUNCT
ftr-380	2161	5	.	.	PUNCT
ftr-380	2162	1	this	this	DET
ftr-380	2162	2	notice	notice	NOUN
ftr-380	2162	3	provides	provide	VERB
ftr-380	2162	4	interim	interim	ADJ
ftr-380	2162	5	guidance	guidance	NOUN
ftr-380	2162	6	for	for	ADP
ftr-380	2162	7	the	the	DET
ftr-380	2162	8	disclosure	disclosure	NOUN
ftr-380	2162	9	requirements	requirement	NOUN
ftr-380	2162	10	for	for	ADP
ftr-380	2162	11	material	material	NOUN
ftr-380	2162	12	advisors	advisor	NOUN
ftr-380	2162	13	under	under	ADP
ftr-380	2162	14	§	§	PROPN
ftr-380	2162	15	6111	6111	NUM
ftr-380	2162	16	by	by	ADP
ftr-380	2162	17	defining	define	VERB
ftr-380	2162	18	the	the	DET
ftr-380	2162	19	terms	term	NOUN
ftr-380	2162	20	"	"	PUNCT
ftr-380	2162	21	reportable	reportable	ADJ
ftr-380	2162	22	transaction	transaction	NOUN
ftr-380	2162	23	"	"	PUNCT
ftr-380	2162	24	and	and	CCONJ
ftr-380	2162	25	"	"	PUNCT
ftr-380	2162	26	material	material	ADJ
ftr-380	2162	27	advisor	advisor	NOUN
ftr-380	2162	28	,	,	PUNCT
ftr-380	2162	29	"	"	PUNCT
ftr-380	2162	30	and	and	CCONJ
ftr-380	2162	31	specifying	specify	VERB
ftr-380	2162	32	the	the	DET
ftr-380	2162	33	applicable	applicable	ADJ
ftr-380	2162	34	forms	form	NOUN
ftr-380	2162	35	and	and	CCONJ
ftr-380	2162	36	filing	filing	NOUN
ftr-380	2162	37	dates	date	NOUN
ftr-380	2162	38	.	.	PUNCT
ftr-380	2163	1	the	the	DET
ftr-380	2163	2	form	form	NOUN
ftr-380	2163	3	is	be	AUX
ftr-380	2163	4	form	form	NOUN
ftr-380	2163	5	8264	8264	NUM
ftr-380	2163	6	,	,	PUNCT
ftr-380	2163	7	as	as	SCONJ
ftr-380	2163	8	modified	modify	VERB
ftr-380	2163	9	by	by	ADP
ftr-380	2163	10	instructions	instruction	NOUN
ftr-380	2163	11	in	in	ADP
ftr-380	2163	12	the	the	DET
ftr-380	2163	13	notice	notice	NOUN
ftr-380	2163	14	.	.	PUNCT
ftr-380	2164	1	(	(	PUNCT
ftr-380	2164	2	1	1	X
ftr-380	2164	3	)	)	PUNCT
ftr-380	2164	4	several	several	ADJ
ftr-380	2164	5	revenue	revenue	NOUN
ftr-380	2164	6	procedures	procedure	NOUN
ftr-380	2164	7	were	be	AUX
ftr-380	2164	8	issued	issue	VERB
ftr-380	2164	9	on	on	ADP
ftr-380	2164	10	10/16/04	10/16/04	PROPN
ftr-380	2164	11	to	to	PART
ftr-380	2164	12	give	give	VERB
ftr-380	2164	13	"	"	PUNCT
ftr-380	2164	14	angels	angel	NOUN
ftr-380	2164	15	'	'	PART
ftr-380	2164	16	list	list	NOUN
ftr-380	2164	17	"	"	PUNCT
ftr-380	2164	18	status	status	NOUN
ftr-380	2164	19	to	to	ADP
ftr-380	2164	20	transactions	transaction	NOUN
ftr-380	2164	21	that	that	PRON
ftr-380	2164	22	need	need	AUX
ftr-380	2164	23	not	not	PART
ftr-380	2164	24	be	be	AUX
ftr-380	2164	25	reported	report	VERB
ftr-380	2164	26	.	.	PUNCT
ftr-380	2165	1	they	they	PRON
ftr-380	2165	2	are	be	AUX
ftr-380	2165	3	rev	rev	PROPN
ftr-380	2165	4	.	.	PROPN
ftr-380	2165	5	proc	proc	PROPN
ftr-380	2165	6	.	.	PUNCT
ftr-380	2166	1	2004	2004	NUM
ftr-380	2166	2	-	-	SYM
ftr-380	2166	3	65	65	NUM
ftr-380	2167	1	[	[	X
ftr-380	2167	2	transactions	transaction	NOUN
ftr-380	2167	3	with	with	ADP
ftr-380	2167	4	contractual	contractual	ADJ
ftr-380	2167	5	protection	protection	NOUN
ftr-380	2167	6	]	]	PUNCT
ftr-380	2167	7	,	,	PUNCT
ftr-380	2167	8	rev	rev	PROPN
ftr-380	2167	9	.	.	PROPN
ftr-380	2167	10	proc	proc	PROPN
ftr-380	2167	11	.	.	PUNCT
ftr-380	2168	1	2005	2005	NUM
ftr-380	2168	2	-	-	SYM
ftr-380	2168	3	66	66	NUM
ftr-380	2169	1	[	[	NOUN
ftr-380	2169	2	loss	loss	NOUN
ftr-380	2169	3	transactions	transaction	NOUN
ftr-380	2169	4	]	]	PUNCT
ftr-380	2169	5	,	,	PUNCT
ftr-380	2169	6	rev	rev	PROPN
ftr-380	2169	7	proc	proc	PROPN
ftr-380	2169	8	.	.	PUNCT
ftr-380	2170	1	2004	2004	NUM
ftr-380	2170	2	-	-	SYM
ftr-380	2170	3	67	67	NUM
ftr-380	2171	1	[	[	X
ftr-380	2171	2	transactions	transaction	NOUN
ftr-380	2171	3	with	with	ADP
ftr-380	2171	4	book	book	NOUN
ftr-380	2171	5	-	-	PUNCT
ftr-380	2171	6	tax	tax	NOUN
ftr-380	2171	7	differences	difference	NOUN
ftr-380	2171	8	]	]	PUNCT
ftr-380	2171	9	,	,	PUNCT
ftr-380	2171	10	and	and	CCONJ
ftr-380	2171	11	rev	rev	PROPN
ftr-380	2171	12	.	.	PROPN
ftr-380	2171	13	proc	proc	PROPN
ftr-380	2171	14	.	.	PUNCT
ftr-380	2172	1	2005	2005	NUM
ftr-380	2172	2	-	-	SYM
ftr-380	2172	3	68	68	NUM
ftr-380	2173	1	[	[	X
ftr-380	2173	2	transactions	transaction	NOUN
ftr-380	2173	3	with	with	ADP
ftr-380	2173	4	brief	brief	ADJ
ftr-380	2173	5	asset	asset	NOUN
ftr-380	2173	6	holding	hold	VERB
ftr-380	2173	7	periods	period	NOUN
ftr-380	2173	8	]	]	PUNCT
ftr-380	2173	9	.	.	PUNCT
ftr-380	2174	1	they	they	PRON
ftr-380	2174	2	may	may	AUX
ftr-380	2174	3	be	be	AUX
ftr-380	2174	4	found	find	VERB
ftr-380	2174	5	at	at	ADP
ftr-380	2174	6	2004	2004	NUM
ftr-380	2174	7	-	-	SYM
ftr-380	2174	8	50	50	NUM
ftr-380	2174	9	i.r.b	i.r.b	NOUN
ftr-380	2174	10	.	.	PUNCT
ftr-380	2175	1	965	965	NUM
ftr-380	2175	2	,	,	PUNCT
ftr-380	2175	3	966	966	NUM
ftr-380	2175	4	,	,	PUNCT
ftr-380	2175	5	967	967	NUM
ftr-380	2175	6	and	and	CCONJ
ftr-380	2175	7	969	969	NUM
ftr-380	2175	8	,	,	PUNCT
ftr-380	2175	9	respectively	respectively	ADV
ftr-380	2175	10	.	.	PUNCT
ftr-380	2176	1	(	(	PUNCT
ftr-380	2176	2	2	2	X
ftr-380	2176	3	)	)	PUNCT
ftr-380	2176	4	notice	notice	NOUN
ftr-380	2176	5	2005	2005	NUM
ftr-380	2176	6	-	-	SYM
ftr-380	2176	7	17	17	NUM
ftr-380	2176	8	,	,	PUNCT
ftr-380	2176	9	2005	2005	NUM
ftr-380	2176	10	-	-	SYM
ftr-380	2176	11	8	8	NUM
ftr-380	2176	12	i.r.b	i.r.b	NOUN
ftr-380	2176	13	.	.	PUNCT
ftr-380	2177	1	606	606	NUM
ftr-380	2177	2	(	(	PUNCT
ftr-380	2177	3	1/28/05	1/28/05	NUM
ftr-380	2177	4	)	)	PUNCT
ftr-380	2177	5	.	.	PUNCT
ftr-380	2178	1	extension	extension	NOUN
ftr-380	2178	2	for	for	ADP
ftr-380	2178	3	compliance	compliance	NOUN
ftr-380	2178	4	with	with	ADP
ftr-380	2178	5	the	the	DET
ftr-380	2178	6	reporting	reporting	NOUN
ftr-380	2178	7	provisions	provision	NOUN
ftr-380	2178	8	to	to	ADP
ftr-380	2178	9	3/1/05	3/1/05	NUM
ftr-380	2178	10	.	.	PUNCT
ftr-380	2179	1	(	(	PUNCT
ftr-380	2179	2	3	3	X
ftr-380	2179	3	)	)	PUNCT
ftr-380	2179	4	notice	notice	NOUN
ftr-380	2179	5	2005	2005	NUM
ftr-380	2179	6	-	-	SYM
ftr-380	2179	7	22	22	NUM
ftr-380	2179	8	,	,	PUNCT
ftr-380	2179	9	2005	2005	NUM
ftr-380	2179	10	-	-	SYM
ftr-380	2179	11	12	12	NUM
ftr-380	2179	12	i.r.b	i.r.b	NOUN
ftr-380	2179	13	.	.	PUNCT
ftr-380	2180	1	756	756	NUM
ftr-380	2180	2	(	(	PUNCT
ftr-380	2180	3	2/24/05	2/24/05	NUM
ftr-380	2180	4	)	)	PUNCT
ftr-380	2180	5	.	.	PUNCT
ftr-380	2181	1	additional	additional	ADJ
ftr-380	2181	2	guidance	guidance	NOUN
ftr-380	2181	3	,	,	PUNCT
ftr-380	2181	4	and	and	CCONJ
ftr-380	2181	5	a	a	DET
ftr-380	2181	6	further	further	ADJ
ftr-380	2181	7	extension	extension	NOUN
ftr-380	2181	8	for	for	ADP
ftr-380	2181	9	compliance	compliance	NOUN
ftr-380	2181	10	with	with	ADP
ftr-380	2181	11	the	the	DET
ftr-380	2181	12	reporting	reporting	NOUN
ftr-380	2181	13	provisions	provision	NOUN
ftr-380	2181	14	to	to	ADP
ftr-380	2181	15	4/30/05	4/30/05	PRON
ftr-380	2181	16	.	.	PUNCT
ftr-380	2182	1	11	11	NUM
ftr-380	2182	2	.	.	PUNCT
ftr-380	2182	3	rev	rev	PROPN
ftr-380	2182	4	.	.	PROPN
ftr-380	2182	5	proc	proc	PROPN
ftr-380	2182	6	.	.	PUNCT
ftr-380	2183	1	2005	2005	NUM
ftr-380	2183	2	-	-	SYM
ftr-380	2183	3	51	51	NUM
ftr-380	2183	4	,	,	PUNCT
ftr-380	2183	5	2005	2005	NUM
ftr-380	2183	6	-	-	SYM
ftr-380	2183	7	33	33	NUM
ftr-380	2183	8	i.r.b	i.r.b	NOUN
ftr-380	2183	9	.	.	PUNCT
ftr-380	2184	1	296	296	NUM
ftr-380	2184	2	(	(	PUNCT
ftr-380	2184	3	8/15/05	8/15/05	NUM
ftr-380	2184	4	)	)	PUNCT
ftr-380	2184	5	.	.	PUNCT
ftr-380	2185	1	guidance	guidance	NOUN
ftr-380	2185	2	for	for	ADP
ftr-380	2185	3	persons	person	NOUN
ftr-380	2185	4	required	require	VERB
ftr-380	2185	5	to	to	PART
ftr-380	2185	6	pay	pay	VERB
ftr-380	2185	7	penalties	penalty	NOUN
ftr-380	2185	8	under	under	ADP
ftr-380	2185	9	§	§	PROPN
ftr-380	2185	10	§	§	PROPN
ftr-380	2185	11	6662(h	6662(h	NOUN
ftr-380	2185	12	)	)	PUNCT
ftr-380	2185	13	,	,	PUNCT
ftr-380	2185	14	6662a	6662a	NUM
ftr-380	2185	15	or	or	CCONJ
ftr-380	2185	16	6707a	6707a	NOUN
ftr-380	2185	17	,	,	PUNCT
ftr-380	2185	18	who	who	PRON
ftr-380	2185	19	are	be	AUX
ftr-380	2185	20	required	require	VERB
ftr-380	2185	21	under	under	ADP
ftr-380	2185	22	§	§	PROPN
ftr-380	2185	23	6707a(e	6707a(e	NOUN
ftr-380	2185	24	)	)	PUNCT
ftr-380	2185	25	to	to	PART
ftr-380	2185	26	disclose	disclose	VERB
ftr-380	2185	27	those	those	DET
ftr-380	2185	28	penalties	penalty	NOUN
ftr-380	2185	29	on	on	ADP
ftr-380	2185	30	reports	report	NOUN
ftr-380	2185	31	filed	file	VERB
ftr-380	2185	32	with	with	ADP
ftr-380	2185	33	the	the	DET
ftr-380	2185	34	sec	sec	PROPN
ftr-380	2185	35	.	.	PUNCT
ftr-380	2186	1	a	a	DET
ftr-380	2186	2	failure	failure	NOUN
ftr-380	2186	3	to	to	PART
ftr-380	2186	4	disclose	disclose	VERB
ftr-380	2186	5	shall	shall	AUX
ftr-380	2186	6	be	be	AUX
ftr-380	2186	7	treated	treat	VERB
ftr-380	2186	8	as	as	ADP
ftr-380	2186	9	a	a	DET
ftr-380	2186	10	failure	failure	NOUN
ftr-380	2186	11	to	to	PART
ftr-380	2186	12	disclose	disclose	VERB
ftr-380	2186	13	a	a	DET
ftr-380	2186	14	listed	list	VERB
ftr-380	2186	15	transaction	transaction	NOUN
ftr-380	2186	16	and	and	CCONJ
ftr-380	2186	17	will	will	AUX
ftr-380	2186	18	be	be	AUX
ftr-380	2186	19	subject	subject	ADJ
ftr-380	2186	20	to	to	ADP
ftr-380	2186	21	an	an	DET
ftr-380	2186	22	additional	additional	ADJ
ftr-380	2186	23	penalty	penalty	NOUN
ftr-380	2186	24	.	.	PUNCT
ftr-380	2187	1	e.	e.	PROPN
ftr-380	2187	2	tax	tax	PROPN
ftr-380	2187	3	shelters	shelter	NOUN
ftr-380	2187	4	miscellaneous	miscellaneous	VERB
ftr-380	2187	5	there	there	PRON
ftr-380	2187	6	were	be	VERB
ftr-380	2187	7	no	no	DET
ftr-380	2187	8	significant	significant	ADJ
ftr-380	2187	9	developments	development	NOUN
ftr-380	2187	10	regarding	regard	VERB
ftr-380	2187	11	this	this	DET
ftr-380	2187	12	topic	topic	NOUN
ftr-380	2187	13	during	during	ADP
ftr-380	2187	14	2005	2005	NUM
ftr-380	2187	15	.	.	PUNCT
ftr-380	2188	1	ix	ix	VERB
ftr-380	2188	2	.	.	PUNCT
ftr-380	2189	1	exempt	exempt	ADJ
ftr-380	2189	2	organizations	organization	NOUN
ftr-380	2189	3	and	and	CCONJ
ftr-380	2189	4	charitable	charitable	ADJ
ftr-380	2189	5	giving	give	VERB
ftr-380	2189	6	a.	a.	NOUN
ftr-380	2189	7	exempt	exempt	ADJ
ftr-380	2189	8	organizations	organization	NOUN
ftr-380	2189	9	1	1	NUM
ftr-380	2189	10	.	.	PUNCT
ftr-380	2190	1	if	if	SCONJ
ftr-380	2190	2	intermediate	intermediate	ADJ
ftr-380	2190	3	sanctions	sanction	NOUN
ftr-380	2190	4	apply	apply	VERB
ftr-380	2190	5	,	,	PUNCT
ftr-380	2190	6	is	be	AUX
ftr-380	2190	7	revocation	revocation	NOUN
ftr-380	2190	8	far	far	ADV
ftr-380	2190	9	behind	behind	ADV
ftr-380	2190	10	?	?	PUNCT
ftr-380	2191	1	reg-1	reg-1	NUM
ftr-380	2191	2	11257	11257	NUM
ftr-380	2191	3	-	-	SYM
ftr-380	2191	4	05	05	NUM
ftr-380	2191	5	,	,	PUNCT
ftr-380	2191	6	standards	standard	NOUN
ftr-380	2191	7	for	for	ADP
ftr-380	2191	8	recognition	recognition	NOUN
ftr-380	2191	9	of	of	ADP
ftr-380	2191	10	tax	tax	NOUN
ftr-380	2191	11	-	-	PUNCT
ftr-380	2191	12	exempt	exempt	ADJ
ftr-380	2191	13	status	status	NOUN
ftr-380	2191	14	if	if	SCONJ
ftr-380	2191	15	private	private	ADJ
ftr-380	2191	16	benefit	benefit	NOUN
ftr-380	2191	17	exists	exist	VERB
ftr-380	2191	18	or	or	CCONJ
ftr-380	2191	19	if	if	SCONJ
ftr-380	2191	20	an	an	DET
ftr-380	2191	21	applicable	applicable	ADJ
ftr-380	2191	22	tax	tax	NOUN
ftr-380	2191	23	-	-	PUNCT
ftr-380	2191	24	exempt	exempt	ADJ
ftr-380	2191	25	organization	organization	NOUN
ftr-380	2191	26	has	have	AUX
ftr-380	2191	27	engaged	engage	VERB
ftr-380	2191	28	in	in	ADP
ftr-380	2191	29	excess	excess	ADJ
ftr-380	2191	30	benefit	benefit	NOUN
ftr-380	2191	31	transaction(s	transaction(s	NOUN
ftr-380	2191	32	)	)	PUNCT
ftr-380	2191	33	,	,	PUNCT
ftr-380	2191	34	70	70	NUM
ftr-380	2191	35	f.r	f.r	NOUN
ftr-380	2191	36	.	.	PROPN
ftr-380	2191	37	53599	53599	NUM
ftr-380	2191	38	(	(	PUNCT
ftr-380	2191	39	9/9/05	9/9/05	NUM
ftr-380	2191	40	)	)	PUNCT
ftr-380	2191	41	.	.	PUNCT
ftr-380	2192	1	the	the	DET
ftr-380	2192	2	[	[	X
ftr-380	2192	3	vol	vol	NOUN
ftr-380	2192	4	8	8	NUM
ftr-380	2192	5	:	:	PUNCT
ftr-380	2192	6	si	si	PROPN
ftr-380	2192	7	recent	recent	ADJ
ftr-380	2192	8	developments	development	NOUN
ftr-380	2192	9	in	in	ADP
ftr-380	2192	10	federal	federal	ADJ
ftr-380	2192	11	income	income	NOUN
ftr-380	2192	12	taxation	taxation	NOUN
ftr-380	2192	13	provisions	provision	NOUN
ftr-380	2192	14	of	of	ADP
ftr-380	2192	15	these	these	DET
ftr-380	2192	16	proposed	propose	VERB
ftr-380	2192	17	regulations	regulation	NOUN
ftr-380	2192	18	clarify	clarify	VERB
ftr-380	2192	19	the	the	DET
ftr-380	2192	20	relationship	relationship	NOUN
ftr-380	2192	21	between	between	ADP
ftr-380	2192	22	the	the	DET
ftr-380	2192	23	substantive	substantive	ADJ
ftr-380	2192	24	requirements	requirement	NOUN
ftr-380	2192	25	for	for	ADP
ftr-380	2192	26	tax	tax	NOUN
ftr-380	2192	27	exemption	exemption	NOUN
ftr-380	2192	28	under	under	ADP
ftr-380	2192	29	§	§	PROPN
ftr-380	2192	30	501(c)(3	501(c)(3	NUM
ftr-380	2192	31	)	)	PUNCT
ftr-380	2192	32	and	and	CCONJ
ftr-380	2192	33	the	the	DET
ftr-380	2192	34	imposition	imposition	NOUN
ftr-380	2192	35	of	of	ADP
ftr-380	2192	36	§	§	PROPN
ftr-380	2192	37	4958	4958	NUM
ftr-380	2192	38	excise	excise	NOUN
ftr-380	2192	39	taxes	taxis	NOUN
ftr-380	2192	40	,	,	PUNCT
ftr-380	2192	41	i.e.	i.e.	X
ftr-380	2192	42	,	,	PUNCT
ftr-380	2192	43	intermediate	intermediate	ADJ
ftr-380	2192	44	sanctions	sanction	NOUN
ftr-380	2192	45	particular	particular	ADJ
ftr-380	2192	46	with	with	ADP
ftr-380	2192	47	respect	respect	NOUN
ftr-380	2192	48	to	to	ADP
ftr-380	2192	49	excess	excess	ADJ
ftr-380	2192	50	benefit	benefit	NOUN
ftr-380	2192	51	transactions	transaction	NOUN
ftr-380	2192	52	.	.	PUNCT
ftr-380	2193	1	prop	prop	NOUN
ftr-380	2193	2	.	.	PUNCT
ftr-380	2194	1	reg	reg	PROPN
ftr-380	2194	2	.	.	PUNCT
ftr-380	2195	1	§	§	PROPN
ftr-380	2195	2	§	§	PROPN
ftr-380	2195	3	1.501(c)(3)1	1.501(c)(3)1	X
ftr-380	2195	4	(	(	PUNCT
ftr-380	2195	5	g)(2)(ii	g)(2)(ii	PROPN
ftr-380	2195	6	)	)	PUNCT
ftr-380	2195	7	and	and	CCONJ
ftr-380	2195	8	(	(	PUNCT
ftr-380	2195	9	iii	iii	NOUN
ftr-380	2195	10	)	)	PUNCT
ftr-380	2195	11	read	read	NOUN
ftr-380	2195	12	:	:	PUNCT
ftr-380	2195	13	(	(	PUNCT
ftr-380	2196	1	ii	ii	NOUN
ftr-380	2196	2	)	)	PUNCT
ftr-380	2196	3	determining	determine	VERB
ftr-380	2196	4	whether	whether	SCONJ
ftr-380	2196	5	revocation	revocation	NOUN
ftr-380	2196	6	of	of	ADP
ftr-380	2196	7	tax	tax	NOUN
ftr-380	2196	8	-	-	PUNCT
ftr-380	2196	9	exempt	exempt	ADJ
ftr-380	2196	10	status	status	NOUN
ftr-380	2196	11	is	be	AUX
ftr-380	2196	12	appropriate	appropriate	ADJ
ftr-380	2196	13	when	when	SCONJ
ftr-380	2196	14	section	section	NOUN
ftr-380	2196	15	4958	4958	NUM
ftr-380	2196	16	excise	excise	NOUN
ftr-380	2196	17	taxes	taxis	NOUN
ftr-380	2196	18	also	also	ADV
ftr-380	2196	19	apply	apply	VERB
ftr-380	2196	20	.	.	PUNCT
ftr-380	2197	1	in	in	ADP
ftr-380	2197	2	determining	determine	VERB
ftr-380	2197	3	whether	whether	SCONJ
ftr-380	2197	4	to	to	PART
ftr-380	2197	5	continue	continue	VERB
ftr-380	2197	6	to	to	PART
ftr-380	2197	7	recognize	recognize	VERB
ftr-380	2197	8	the	the	DET
ftr-380	2197	9	tax	tax	NOUN
ftr-380	2197	10	-	-	PUNCT
ftr-380	2197	11	exempt	exempt	ADJ
ftr-380	2197	12	status	status	NOUN
ftr-380	2197	13	of	of	ADP
ftr-380	2197	14	an	an	DET
ftr-380	2197	15	applicable	applicable	ADJ
ftr-380	2197	16	tax	tax	NOUN
ftr-380	2197	17	-	-	PUNCT
ftr-380	2197	18	exempt	exempt	ADJ
ftr-380	2197	19	organization	organization	NOUN
ftr-380	2197	20	(	(	PUNCT
ftr-380	2197	21	as	as	SCONJ
ftr-380	2197	22	defined	define	VERB
ftr-380	2197	23	in	in	ADP
ftr-380	2197	24	section	section	NOUN
ftr-380	2197	25	4958(e	4958(e	NUM
ftr-380	2197	26	)	)	PUNCT
ftr-380	2197	27	and	and	CCONJ
ftr-380	2197	28	§	§	PROPN
ftr-380	2197	29	53.4958	53.4958	NUM
ftr-380	2197	30	-	-	SYM
ftr-380	2197	31	2	2	NUM
ftr-380	2197	32	of	of	ADP
ftr-380	2197	33	this	this	DET
ftr-380	2197	34	chapter	chapter	NOUN
ftr-380	2197	35	)	)	PUNCT
ftr-380	2197	36	described	describe	VERB
ftr-380	2197	37	in	in	ADP
ftr-380	2197	38	section	section	NOUN
ftr-380	2197	39	501(c)(3	501(c)(3	NOUN
ftr-380	2197	40	)	)	PUNCT
ftr-380	2197	41	that	that	PRON
ftr-380	2197	42	engages	engage	VERB
ftr-380	2197	43	in	in	ADP
ftr-380	2197	44	one	one	NUM
ftr-380	2197	45	or	or	CCONJ
ftr-380	2197	46	more	more	ADJ
ftr-380	2197	47	excess	excess	ADJ
ftr-380	2197	48	benefit	benefit	NOUN
ftr-380	2197	49	transactions	transaction	NOUN
ftr-380	2197	50	(	(	PUNCT
ftr-380	2197	51	as	as	SCONJ
ftr-380	2197	52	defined	define	VERB
ftr-380	2197	53	in	in	ADP
ftr-380	2197	54	section	section	NOUN
ftr-380	2197	55	4958(c	4958(c	PROPN
ftr-380	2197	56	)	)	PUNCT
ftr-380	2197	57	and	and	CCONJ
ftr-380	2197	58	§	§	PROPN
ftr-380	2197	59	53.4958	53.4958	NUM
ftr-380	2197	60	-	-	SYM
ftr-380	2197	61	4	4	NUM
ftr-380	2197	62	of	of	ADP
ftr-380	2197	63	this	this	DET
ftr-380	2197	64	chapter	chapter	NOUN
ftr-380	2197	65	)	)	PUNCT
ftr-380	2197	66	that	that	PRON
ftr-380	2197	67	violate	violate	VERB
ftr-380	2197	68	the	the	DET
ftr-380	2197	69	prohibition	prohibition	NOUN
ftr-380	2197	70	on	on	ADP
ftr-380	2197	71	inurement	inurement	ADJ
ftr-380	2197	72	under	under	ADP
ftr-380	2197	73	this	this	DET
ftr-380	2197	74	section	section	NOUN
ftr-380	2197	75	,	,	PUNCT
ftr-380	2197	76	the	the	DET
ftr-380	2197	77	commissioner	commissioner	NOUN
ftr-380	2197	78	will	will	AUX
ftr-380	2197	79	consider	consider	VERB
ftr-380	2197	80	all	all	DET
ftr-380	2197	81	relevant	relevant	ADJ
ftr-380	2197	82	facts	fact	NOUN
ftr-380	2197	83	and	and	CCONJ
ftr-380	2197	84	circumstances	circumstance	NOUN
ftr-380	2197	85	,	,	PUNCT
ftr-380	2197	86	including	include	VERB
ftr-380	2197	87	,	,	PUNCT
ftr-380	2197	88	but	but	CCONJ
ftr-380	2197	89	not	not	PART
ftr-380	2197	90	limited	limit	VERB
ftr-380	2197	91	to	to	ADP
ftr-380	2197	92	,	,	PUNCT
ftr-380	2197	93	the	the	DET
ftr-380	2197	94	following	follow	VERB
ftr-380	2197	95	(	(	PUNCT
ftr-380	2197	96	a	a	X
ftr-380	2197	97	)	)	PUNCT
ftr-380	2197	98	the	the	DET
ftr-380	2197	99	size	size	NOUN
ftr-380	2197	100	and	and	CCONJ
ftr-380	2197	101	scope	scope	NOUN
ftr-380	2197	102	of	of	ADP
ftr-380	2197	103	the	the	DET
ftr-380	2197	104	organization	organization	NOUN
ftr-380	2197	105	's	's	PART
ftr-380	2197	106	regular	regular	ADJ
ftr-380	2197	107	and	and	CCONJ
ftr-380	2197	108	ongoing	ongoing	ADJ
ftr-380	2197	109	activities	activity	NOUN
ftr-380	2197	110	that	that	PRON
ftr-380	2197	111	further	far	ADV
ftr-380	2197	112	exempt	exempt	ADJ
ftr-380	2197	113	purposes	purpose	NOUN
ftr-380	2197	114	before	before	ADP
ftr-380	2197	115	and	and	CCONJ
ftr-380	2197	116	after	after	ADP
ftr-380	2197	117	the	the	DET
ftr-380	2197	118	excess	excess	ADJ
ftr-380	2197	119	benefit	benefit	NOUN
ftr-380	2197	120	transaction	transaction	NOUN
ftr-380	2197	121	or	or	CCONJ
ftr-380	2197	122	transactions	transaction	NOUN
ftr-380	2197	123	occurred	occur	VERB
ftr-380	2197	124	;	;	PUNCT
ftr-380	2197	125	(	(	PUNCT
ftr-380	2197	126	b	b	X
ftr-380	2197	127	)	)	PUNCT
ftr-380	2197	128	the	the	DET
ftr-380	2197	129	size	size	NOUN
ftr-380	2197	130	and	and	CCONJ
ftr-380	2197	131	scope	scope	NOUN
ftr-380	2197	132	of	of	ADP
ftr-380	2197	133	the	the	DET
ftr-380	2197	134	excess	excess	ADJ
ftr-380	2197	135	benefit	benefit	NOUN
ftr-380	2197	136	transaction	transaction	NOUN
ftr-380	2197	137	or	or	CCONJ
ftr-380	2197	138	transactions	transaction	NOUN
ftr-380	2197	139	(	(	PUNCT
ftr-380	2197	140	collectively	collectively	ADV
ftr-380	2197	141	,	,	PUNCT
ftr-380	2197	142	if	if	SCONJ
ftr-380	2197	143	more	more	ADJ
ftr-380	2197	144	than	than	ADP
ftr-380	2197	145	one	one	NUM
ftr-380	2197	146	)	)	PUNCT
ftr-380	2197	147	in	in	ADP
ftr-380	2197	148	relation	relation	NOUN
ftr-380	2197	149	to	to	ADP
ftr-380	2197	150	the	the	DET
ftr-380	2197	151	size	size	NOUN
ftr-380	2197	152	and	and	CCONJ
ftr-380	2197	153	scope	scope	NOUN
ftr-380	2197	154	of	of	ADP
ftr-380	2197	155	the	the	DET
ftr-380	2197	156	organization	organization	NOUN
ftr-380	2197	157	's	's	PART
ftr-380	2197	158	regular	regular	ADJ
ftr-380	2197	159	and	and	CCONJ
ftr-380	2197	160	ongoing	ongoing	ADJ
ftr-380	2197	161	activities	activity	NOUN
ftr-380	2197	162	that	that	PRON
ftr-380	2197	163	further	far	ADV
ftr-380	2197	164	exempt	exempt	ADJ
ftr-380	2197	165	purposes	purpose	NOUN
ftr-380	2197	166	;	;	PUNCT
ftr-380	2197	167	(	(	PUNCT
ftr-380	2197	168	c	c	X
ftr-380	2197	169	)	)	PUNCT
ftr-380	2197	170	whether	whether	SCONJ
ftr-380	2197	171	the	the	DET
ftr-380	2197	172	organization	organization	NOUN
ftr-380	2197	173	has	have	AUX
ftr-380	2197	174	been	be	AUX
ftr-380	2197	175	involved	involve	VERB
ftr-380	2197	176	in	in	ADP
ftr-380	2197	177	repeated	repeat	VERB
ftr-380	2197	178	excess	excess	ADJ
ftr-380	2197	179	benefit	benefit	NOUN
ftr-380	2197	180	transactions	transaction	NOUN
ftr-380	2197	181	;	;	PUNCT
ftr-380	2197	182	(	(	PUNCT
ftr-380	2197	183	d	d	X
ftr-380	2197	184	)	)	PUNCT
ftr-380	2197	185	whether	whether	SCONJ
ftr-380	2197	186	the	the	DET
ftr-380	2197	187	organization	organization	NOUN
ftr-380	2197	188	has	have	AUX
ftr-380	2197	189	implemented	implement	VERB
ftr-380	2197	190	safeguards	safeguard	NOUN
ftr-380	2197	191	that	that	PRON
ftr-380	2197	192	are	be	AUX
ftr-380	2197	193	reasonably	reasonably	ADV
ftr-380	2197	194	calculated	calculate	VERB
ftr-380	2197	195	to	to	PART
ftr-380	2197	196	prevent	prevent	VERB
ftr-380	2197	197	future	future	ADJ
ftr-380	2197	198	violations	violation	NOUN
ftr-380	2197	199	;	;	PUNCT
ftr-380	2197	200	and	and	CCONJ
ftr-380	2197	201	(	(	PUNCT
ftr-380	2197	202	e	e	X
ftr-380	2197	203	)	)	PUNCT
ftr-380	2197	204	whether	whether	SCONJ
ftr-380	2197	205	the	the	DET
ftr-380	2197	206	excess	excess	ADJ
ftr-380	2197	207	benefit	benefit	NOUN
ftr-380	2197	208	transaction	transaction	NOUN
ftr-380	2197	209	has	have	AUX
ftr-380	2197	210	been	be	AUX
ftr-380	2197	211	corrected	correct	VERB
ftr-380	2197	212	(	(	PUNCT
ftr-380	2197	213	within	within	ADP
ftr-380	2197	214	the	the	DET
ftr-380	2197	215	meaning	meaning	NOUN
ftr-380	2197	216	of	of	ADP
ftr-380	2197	217	section	section	NOUN
ftr-380	2197	218	4958(f)(6	4958(f)(6	NUM
ftr-380	2197	219	)	)	PUNCT
ftr-380	2197	220	and	and	CCONJ
ftr-380	2197	221	§	§	PROPN
ftr-380	2197	222	53.4958	53.4958	NUM
ftr-380	2197	223	-	-	SYM
ftr-380	2197	224	7	7	NUM
ftr-380	2197	225	of	of	ADP
ftr-380	2197	226	this	this	DET
ftr-380	2197	227	chapter	chapter	NOUN
ftr-380	2197	228	)	)	PUNCT
ftr-380	2197	229	,	,	PUNCT
ftr-380	2197	230	or	or	CCONJ
ftr-380	2197	231	the	the	DET
ftr-380	2197	232	organization	organization	NOUN
ftr-380	2197	233	has	have	AUX
ftr-380	2197	234	made	make	VERB
ftr-380	2197	235	good	good	ADJ
ftr-380	2197	236	faith	faith	NOUN
ftr-380	2197	237	efforts	effort	NOUN
ftr-380	2197	238	to	to	PART
ftr-380	2197	239	seek	seek	VERB
ftr-380	2197	240	correction	correction	NOUN
ftr-380	2197	241	from	from	ADP
ftr-380	2197	242	the	the	DET
ftr-380	2197	243	disqualified	disqualify	VERB
ftr-380	2197	244	persons	person	NOUN
ftr-380	2197	245	who	who	PRON
ftr-380	2197	246	benefited	benefit	VERB
ftr-380	2197	247	from	from	ADP
ftr-380	2197	248	the	the	DET
ftr-380	2197	249	excess	excess	ADJ
ftr-380	2197	250	benefit	benefit	NOUN
ftr-380	2197	251	transaction	transaction	NOUN
ftr-380	2197	252	.	.	PUNCT
ftr-380	2198	1	(	(	PUNCT
ftr-380	2198	2	iii	iii	X
ftr-380	2198	3	)	)	PUNCT
ftr-380	2198	4	all	all	DET
ftr-380	2198	5	factors	factor	NOUN
ftr-380	2198	6	will	will	AUX
ftr-380	2198	7	be	be	AUX
ftr-380	2198	8	considered	consider	VERB
ftr-380	2198	9	in	in	ADP
ftr-380	2198	10	combination	combination	NOUN
ftr-380	2198	11	with	with	ADP
ftr-380	2198	12	each	each	DET
ftr-380	2198	13	other	other	ADJ
ftr-380	2198	14	.	.	PUNCT
ftr-380	2199	1	depending	depend	VERB
ftr-380	2199	2	on	on	ADP
ftr-380	2199	3	the	the	DET
ftr-380	2199	4	particular	particular	ADJ
ftr-380	2199	5	situation	situation	NOUN
ftr-380	2199	6	,	,	PUNCT
ftr-380	2199	7	the	the	DET
ftr-380	2199	8	commissioner	commissioner	NOUN
ftr-380	2199	9	may	may	AUX
ftr-380	2199	10	assign	assign	VERB
ftr-380	2199	11	greater	great	ADJ
ftr-380	2199	12	or	or	CCONJ
ftr-380	2199	13	lesser	less	ADJ
ftr-380	2199	14	weight	weight	NOUN
ftr-380	2199	15	to	to	ADP
ftr-380	2199	16	some	some	DET
ftr-380	2199	17	factors	factor	NOUN
ftr-380	2199	18	than	than	ADP
ftr-380	2199	19	to	to	ADP
ftr-380	2199	20	others	other	NOUN
ftr-380	2199	21	.	.	PUNCT
ftr-380	2200	1	the	the	DET
ftr-380	2200	2	factors	factor	NOUN
ftr-380	2200	3	listed	list	VERB
ftr-380	2200	4	in	in	ADP
ftr-380	2200	5	paragraphs	paragraph	NOUN
ftr-380	2200	6	(	(	PUNCT
ftr-380	2200	7	g)(2)(ii)(d	g)(2)(ii)(d	NOUN
ftr-380	2200	8	)	)	PUNCT
ftr-380	2200	9	and	and	CCONJ
ftr-380	2200	10	(	(	PUNCT
ftr-380	2200	11	e	e	NOUN
ftr-380	2200	12	)	)	PUNCT
ftr-380	2200	13	of	of	ADP
ftr-380	2200	14	this	this	DET
ftr-380	2200	15	section	section	NOUN
ftr-380	2200	16	will	will	AUX
ftr-380	2200	17	weigh	weigh	VERB
ftr-380	2200	18	more	more	ADV
ftr-380	2200	19	strongly	strongly	ADV
ftr-380	2200	20	in	in	ADP
ftr-380	2200	21	favor	favor	NOUN
ftr-380	2200	22	of	of	ADP
ftr-380	2200	23	continuing	continue	VERB
ftr-380	2200	24	to	to	PART
ftr-380	2200	25	recognize	recognize	VERB
ftr-380	2200	26	exemption	exemption	NOUN
ftr-380	2200	27	where	where	SCONJ
ftr-380	2200	28	the	the	DET
ftr-380	2200	29	organization	organization	NOUN
ftr-380	2200	30	discovers	discover	VERB
ftr-380	2200	31	the	the	DET
ftr-380	2200	32	excess	excess	ADJ
ftr-380	2200	33	benefit	benefit	NOUN
ftr-380	2200	34	transaction	transaction	NOUN
ftr-380	2200	35	or	or	CCONJ
ftr-380	2200	36	transactions	transaction	NOUN
ftr-380	2200	37	and	and	CCONJ
ftr-380	2200	38	takes	take	VERB
ftr-380	2200	39	action	action	NOUN
ftr-380	2200	40	before	before	SCONJ
ftr-380	2200	41	the	the	DET
ftr-380	2200	42	commissioner	commissioner	NOUN
ftr-380	2200	43	2006	2006	NUM
ftr-380	2200	44	]	]	PUNCT
ftr-380	2200	45	florida	florida	PROPN
ftr-380	2200	46	tax	tax	NOUN
ftr-380	2200	47	review	review	NOUN
ftr-380	2200	48	discovers	discover	VERB
ftr-380	2200	49	the	the	DET
ftr-380	2200	50	excess	excess	ADJ
ftr-380	2200	51	benefit	benefit	NOUN
ftr-380	2200	52	transaction	transaction	NOUN
ftr-380	2200	53	or	or	CCONJ
ftr-380	2200	54	transactions	transaction	NOUN
ftr-380	2200	55	.	.	PUNCT
ftr-380	2201	1	further	far	ADV
ftr-380	2201	2	,	,	PUNCT
ftr-380	2201	3	with	with	ADP
ftr-380	2201	4	respect	respect	NOUN
ftr-380	2201	5	to	to	ADP
ftr-380	2201	6	the	the	DET
ftr-380	2201	7	factor	factor	NOUN
ftr-380	2201	8	listed	list	VERB
ftr-380	2201	9	in	in	ADP
ftr-380	2201	10	paragraph	paragraph	NOUN
ftr-380	2201	11	(	(	PUNCT
ftr-380	2201	12	g)(2)(ii)(e	g)(2)(ii)(e	NOUN
ftr-380	2201	13	)	)	PUNCT
ftr-380	2201	14	of	of	ADP
ftr-380	2201	15	this	this	DET
ftr-380	2201	16	section	section	NOUN
ftr-380	2201	17	,	,	PUNCT
ftr-380	2201	18	correction	correction	NOUN
ftr-380	2201	19	after	after	SCONJ
ftr-380	2201	20	the	the	DET
ftr-380	2201	21	excess	excess	ADJ
ftr-380	2201	22	benefit	benefit	NOUN
ftr-380	2201	23	transaction	transaction	NOUN
ftr-380	2201	24	or	or	CCONJ
ftr-380	2201	25	transactions	transaction	NOUN
ftr-380	2201	26	are	be	AUX
ftr-380	2201	27	discovered	discover	VERB
ftr-380	2201	28	by	by	ADP
ftr-380	2201	29	the	the	DET
ftr-380	2201	30	commissioner	commissioner	NOUN
ftr-380	2201	31	,	,	PUNCT
ftr-380	2201	32	by	by	ADP
ftr-380	2201	33	itself	itself	PRON
ftr-380	2201	34	,	,	PUNCT
ftr-380	2201	35	is	be	AUX
ftr-380	2201	36	never	never	ADV
ftr-380	2201	37	a	a	DET
ftr-380	2201	38	sufficient	sufficient	ADJ
ftr-380	2201	39	basis	basis	NOUN
ftr-380	2201	40	for	for	ADP
ftr-380	2201	41	continuing	continue	VERB
ftr-380	2201	42	to	to	PART
ftr-380	2201	43	recognize	recognize	VERB
ftr-380	2201	44	exemption	exemption	NOUN
ftr-380	2201	45	.	.	PUNCT
ftr-380	2202	1	b.	b.	PROPN
ftr-380	2202	2	charitable	charitable	ADJ
ftr-380	2202	3	giving	give	VERB
ftr-380	2202	4	1	1	NUM
ftr-380	2202	5	.	.	PUNCT
ftr-380	2202	6	section	section	NOUN
ftr-380	2202	7	882	882	NUM
ftr-380	2202	8	of	of	ADP
ftr-380	2202	9	the	the	DET
ftr-380	2202	10	jobs	job	NOUN
ftr-380	2202	11	act	act	NOUN
ftr-380	2202	12	of	of	ADP
ftr-380	2202	13	2004	2004	NUM
ftr-380	2202	14	amends	amend	NOUN
ftr-380	2202	15	§	§	PROPN
ftr-380	2202	16	§	§	PROPN
ftr-380	2202	17	170(e)(1	170(e)(1	NUM
ftr-380	2202	18	)	)	PUNCT
ftr-380	2202	19	and	and	CCONJ
ftr-380	2202	20	6050l	6050l	NUM
ftr-380	2202	21	which	which	PRON
ftr-380	2202	22	limits	limit	VERB
ftr-380	2202	23	the	the	DET
ftr-380	2202	24	amount	amount	NOUN
ftr-380	2202	25	of	of	ADP
ftr-380	2202	26	the	the	DET
ftr-380	2202	27	deduction	deduction	NOUN
ftr-380	2202	28	to	to	ADP
ftr-380	2202	29	the	the	DET
ftr-380	2202	30	lesser	less	ADJ
ftr-380	2202	31	of	of	ADP
ftr-380	2202	32	fair	fair	ADJ
ftr-380	2202	33	market	market	NOUN
ftr-380	2202	34	value	value	NOUN
ftr-380	2202	35	or	or	CCONJ
ftr-380	2202	36	the	the	DET
ftr-380	2202	37	donor	donor	NOUN
ftr-380	2202	38	's	's	PART
ftr-380	2202	39	basis	basis	NOUN
ftr-380	2202	40	in	in	ADP
ftr-380	2202	41	the	the	DET
ftr-380	2202	42	property	property	NOUN
ftr-380	2202	43	.	.	PUNCT
ftr-380	2203	1	this	this	DET
ftr-380	2203	2	limitation	limitation	NOUN
ftr-380	2203	3	was	be	AUX
ftr-380	2203	4	enacted	enact	VERB
ftr-380	2203	5	because	because	SCONJ
ftr-380	2203	6	congress	congress	PROPN
ftr-380	2203	7	was	be	AUX
ftr-380	2203	8	concerned	concern	VERB
ftr-380	2203	9	that	that	SCONJ
ftr-380	2203	10	"	"	PUNCT
ftr-380	2203	11	taxpayers	taxpayer	NOUN
ftr-380	2203	12	with	with	ADP
ftr-380	2203	13	intellectual	intellectual	ADJ
ftr-380	2203	14	property	property	NOUN
ftr-380	2203	15	are	be	AUX
ftr-380	2203	16	taking	take	VERB
ftr-380	2203	17	advantage	advantage	NOUN
ftr-380	2203	18	of	of	ADP
ftr-380	2203	19	the	the	DET
ftr-380	2203	20	inherent	inherent	ADJ
ftr-380	2203	21	difficulties	difficulty	NOUN
ftr-380	2203	22	in	in	ADP
ftr-380	2203	23	valuing	value	VERB
ftr-380	2203	24	such	such	ADJ
ftr-380	2203	25	property	property	NOUN
ftr-380	2203	26	and	and	CCONJ
ftr-380	2203	27	are	be	AUX
ftr-380	2203	28	preparing	prepare	VERB
ftr-380	2203	29	or	or	CCONJ
ftr-380	2203	30	obtaining	obtain	VERB
ftr-380	2203	31	erroneous	erroneous	ADJ
ftr-380	2203	32	valuations	valuation	NOUN
ftr-380	2203	33	.	.	PUNCT
ftr-380	2204	1	in	in	ADP
ftr-380	2204	2	such	such	ADJ
ftr-380	2204	3	cases	case	NOUN
ftr-380	2204	4	,	,	PUNCT
ftr-380	2204	5	the	the	DET
ftr-380	2204	6	charity	charity	NOUN
ftr-380	2204	7	receives	receive	VERB
ftr-380	2204	8	an	an	DET
ftr-380	2204	9	asset	asset	NOUN
ftr-380	2204	10	of	of	ADP
ftr-380	2204	11	questionable	questionable	ADJ
ftr-380	2204	12	value	value	NOUN
ftr-380	2204	13	,	,	PUNCT
ftr-380	2204	14	while	while	SCONJ
ftr-380	2204	15	the	the	DET
ftr-380	2204	16	taxpayer	taxpayer	NOUN
ftr-380	2204	17	receives	receive	VERB
ftr-380	2204	18	a	a	DET
ftr-380	2204	19	significant	significant	ADJ
ftr-380	2204	20	tax	tax	NOUN
ftr-380	2204	21	benefit	benefit	NOUN
ftr-380	2204	22	.	.	PUNCT
ftr-380	2204	23	"	"	PUNCT
ftr-380	2205	1	h.r	h.r	PROPN
ftr-380	2205	2	.	.	PROPN
ftr-380	2205	3	rep	rep	PROPN
ftr-380	2205	4	.	.	PROPN
ftr-380	2205	5	no	no	PROPN
ftr-380	2205	6	.	.	NOUN
ftr-380	2206	1	108	108	NUM
ftr-380	2206	2	-	-	SYM
ftr-380	2206	3	548	548	NUM
ftr-380	2206	4	,	,	PUNCT
ftr-380	2206	5	pt	pt	NOUN
ftr-380	2206	6	.	.	NOUN
ftr-380	2206	7	1	1	NUM
ftr-380	2206	8	,	,	PUNCT
ftr-380	2206	9	108th	108th	ADJ
ftr-380	2206	10	cong	cong	NOUN
ftr-380	2206	11	.	.	PROPN
ftr-380	2206	12	,	,	PUNCT
ftr-380	2206	13	2d	2d	PROPN
ftr-380	2206	14	sess	sess	NOUN
ftr-380	2206	15	.	.	PUNCT
ftr-380	2207	1	351	351	NUM
ftr-380	2207	2	(	(	PUNCT
ftr-380	2207	3	2004	2004	NUM
ftr-380	2207	4	)	)	PUNCT
ftr-380	2207	5	.	.	PUNCT
ftr-380	2207	6	0	0	PUNCT
ftr-380	2208	1	because	because	SCONJ
ftr-380	2208	2	intellectual	intellectual	ADJ
ftr-380	2208	3	property	property	NOUN
ftr-380	2208	4	often	often	ADV
ftr-380	2208	5	has	have	VERB
ftr-380	2208	6	no	no	DET
ftr-380	2208	7	basis	basis	NOUN
ftr-380	2208	8	in	in	ADP
ftr-380	2208	9	the	the	DET
ftr-380	2208	10	hands	hand	NOUN
ftr-380	2208	11	of	of	ADP
ftr-380	2208	12	its	its	PRON
ftr-380	2208	13	creator	creator	NOUN
ftr-380	2208	14	,	,	PUNCT
ftr-380	2208	15	to	to	PART
ftr-380	2208	16	retain	retain	VERB
ftr-380	2208	17	an	an	DET
ftr-380	2208	18	incentive	incentive	NOUN
ftr-380	2208	19	for	for	ADP
ftr-380	2208	20	donations	donation	NOUN
ftr-380	2208	21	of	of	ADP
ftr-380	2208	22	valuable	valuable	ADJ
ftr-380	2208	23	intellectual	intellectual	ADJ
ftr-380	2208	24	property	property	NOUN
ftr-380	2208	25	,	,	PUNCT
ftr-380	2208	26	congress	congress	PROPN
ftr-380	2208	27	added	add	VERB
ftr-380	2208	28	new	new	ADJ
ftr-380	2208	29	§	§	PROPN
ftr-380	2208	30	170(m	170(m	PROPN
ftr-380	2208	31	)	)	PUNCT
ftr-380	2208	32	,	,	PUNCT
ftr-380	2208	33	which	which	PRON
ftr-380	2208	34	allows	allow	VERB
ftr-380	2208	35	the	the	DET
ftr-380	2208	36	donor	donor	NOUN
ftr-380	2208	37	an	an	DET
ftr-380	2208	38	additional	additional	ADJ
ftr-380	2208	39	deduction	deduction	NOUN
ftr-380	2208	40	equal	equal	ADJ
ftr-380	2208	41	to	to	ADP
ftr-380	2208	42	a	a	DET
ftr-380	2208	43	portion	portion	NOUN
ftr-380	2208	44	of	of	ADP
ftr-380	2208	45	the	the	DET
ftr-380	2208	46	income	income	NOUN
ftr-380	2208	47	recognized	recognize	VERB
ftr-380	2208	48	by	by	ADP
ftr-380	2208	49	the	the	DET
ftr-380	2208	50	donee	donee	NOUN
ftr-380	2208	51	with	with	ADP
ftr-380	2208	52	respect	respect	NOUN
ftr-380	2208	53	to	to	ADP
ftr-380	2208	54	the	the	DET
ftr-380	2208	55	donated	donate	VERB
ftr-380	2208	56	intellectual	intellectual	ADJ
ftr-380	2208	57	property	property	NOUN
ftr-380	2208	58	,	,	PUNCT
ftr-380	2208	59	reduced	reduce	VERB
ftr-380	2208	60	by	by	ADP
ftr-380	2208	61	the	the	DET
ftr-380	2208	62	amount	amount	NOUN
ftr-380	2208	63	allowable	allowable	ADJ
ftr-380	2208	64	as	as	ADP
ftr-380	2208	65	a	a	DET
ftr-380	2208	66	deduction	deduction	NOUN
ftr-380	2208	67	in	in	ADP
ftr-380	2208	68	the	the	DET
ftr-380	2208	69	year	year	NOUN
ftr-380	2208	70	the	the	DET
ftr-380	2208	71	property	property	NOUN
ftr-380	2208	72	was	be	AUX
ftr-380	2208	73	donated	donate	VERB
ftr-380	2208	74	.	.	PUNCT
ftr-380	2209	1	the	the	DET
ftr-380	2209	2	amount	amount	NOUN
ftr-380	2209	3	of	of	ADP
ftr-380	2209	4	the	the	DET
ftr-380	2209	5	additional	additional	ADJ
ftr-380	2209	6	deduction	deduction	NOUN
ftr-380	2209	7	is	be	AUX
ftr-380	2209	8	based	base	VERB
ftr-380	2209	9	on	on	ADP
ftr-380	2209	10	a	a	DET
ftr-380	2209	11	sliding	slide	VERB
ftr-380	2209	12	scale	scale	NOUN
ftr-380	2209	13	that	that	PRON
ftr-380	2209	14	allows	allow	VERB
ftr-380	2209	15	a	a	DET
ftr-380	2209	16	tentative	tentative	ADJ
ftr-380	2209	17	deduction	deduction	NOUN
ftr-380	2209	18	equal	equal	ADJ
ftr-380	2209	19	to	to	ADP
ftr-380	2209	20	100	100	NUM
ftr-380	2209	21	percent	percent	NOUN
ftr-380	2209	22	of	of	ADP
ftr-380	2209	23	the	the	DET
ftr-380	2209	24	income	income	NOUN
ftr-380	2209	25	attributable	attributable	ADJ
ftr-380	2209	26	to	to	ADP
ftr-380	2209	27	the	the	DET
ftr-380	2209	28	donated	donate	VERB
ftr-380	2209	29	property	property	NOUN
ftr-380	2209	30	in	in	ADP
ftr-380	2209	31	the	the	DET
ftr-380	2209	32	first	first	ADJ
ftr-380	2209	33	two	two	NUM
ftr-380	2209	34	years	year	NOUN
ftr-380	2209	35	after	after	ADP
ftr-380	2209	36	the	the	DET
ftr-380	2209	37	contribution	contribution	NOUN
ftr-380	2209	38	.	.	PUNCT
ftr-380	2210	1	in	in	ADP
ftr-380	2210	2	the	the	DET
ftr-380	2210	3	third	third	ADJ
ftr-380	2210	4	year	year	NOUN
ftr-380	2210	5	and	and	CCONJ
ftr-380	2210	6	every	every	DET
ftr-380	2210	7	year	year	NOUN
ftr-380	2210	8	thereafter	thereafter	ADV
ftr-380	2210	9	the	the	DET
ftr-380	2210	10	percentage	percentage	NOUN
ftr-380	2210	11	of	of	ADP
ftr-380	2210	12	the	the	DET
ftr-380	2210	13	income	income	NOUN
ftr-380	2210	14	eligible	eligible	ADJ
ftr-380	2210	15	for	for	ADP
ftr-380	2210	16	the	the	DET
ftr-380	2210	17	additional	additional	ADJ
ftr-380	2210	18	deduction	deduction	NOUN
ftr-380	2210	19	is	be	AUX
ftr-380	2210	20	reduced	reduce	VERB
ftr-380	2210	21	by	by	ADP
ftr-380	2210	22	10	10	NUM
ftr-380	2210	23	percent	percent	NOUN
ftr-380	2210	24	each	each	DET
ftr-380	2210	25	year	year	NOUN
ftr-380	2210	26	,	,	PUNCT
ftr-380	2210	27	but	but	CCONJ
ftr-380	2210	28	remains	remain	VERB
ftr-380	2210	29	at	at	ADP
ftr-380	2210	30	10	10	NUM
ftr-380	2210	31	percent	percent	NOUN
ftr-380	2210	32	for	for	ADP
ftr-380	2210	33	the	the	DET
ftr-380	2210	34	twelfth	twelfth	ADJ
ftr-380	2210	35	taxable	taxable	ADJ
ftr-380	2210	36	year	year	NOUN
ftr-380	2210	37	ending	end	VERB
ftr-380	2210	38	after	after	ADP
ftr-380	2210	39	the	the	DET
ftr-380	2210	40	contribution	contribution	NOUN
ftr-380	2210	41	.	.	PUNCT
ftr-380	2211	1	however	however	ADV
ftr-380	2211	2	,	,	PUNCT
ftr-380	2211	3	§	§	PROPN
ftr-380	2211	4	170(m)(4	170(m)(4	NUM
ftr-380	2211	5	)	)	PUNCT
ftr-380	2211	6	provides	provide	VERB
ftr-380	2211	7	that	that	SCONJ
ftr-380	2211	8	no	no	DET
ftr-380	2211	9	additional	additional	ADJ
ftr-380	2211	10	deduction	deduction	NOUN
ftr-380	2211	11	is	be	AUX
ftr-380	2211	12	allowed	allow	VERB
ftr-380	2211	13	with	with	ADP
ftr-380	2211	14	respect	respect	NOUN
ftr-380	2211	15	to	to	ADP
ftr-380	2211	16	income	income	NOUN
ftr-380	2211	17	received	receive	VERB
ftr-380	2211	18	or	or	CCONJ
ftr-380	2211	19	accrued	accrue	VERB
ftr-380	2211	20	by	by	ADP
ftr-380	2211	21	the	the	DET
ftr-380	2211	22	donee	donee	NOUN
ftr-380	2211	23	after	after	ADP
ftr-380	2211	24	the	the	DET
ftr-380	2211	25	tenth	tenth	ADJ
ftr-380	2211	26	anniversary	anniversary	NOUN
ftr-380	2211	27	of	of	ADP
ftr-380	2211	28	the	the	DET
ftr-380	2211	29	donation	donation	NOUN
ftr-380	2211	30	,	,	PUNCT
ftr-380	2211	31	which	which	PRON
ftr-380	2211	32	renders	render	VERB
ftr-380	2211	33	the	the	DET
ftr-380	2211	34	additional	additional	ADJ
ftr-380	2211	35	deduction	deduction	NOUN
ftr-380	2211	36	for	for	ADP
ftr-380	2211	37	the	the	DET
ftr-380	2211	38	twelfth	twelfth	ADJ
ftr-380	2211	39	taxable	taxable	ADJ
ftr-380	2211	40	year	year	NOUN
ftr-380	2211	41	illusory	illusory	ADJ
ftr-380	2211	42	except	except	SCONJ
ftr-380	2211	43	in	in	ADP
ftr-380	2211	44	very	very	ADV
ftr-380	2211	45	narrow	narrow	ADJ
ftr-380	2211	46	circumstances	circumstance	NOUN
ftr-380	2211	47	in	in	ADP
ftr-380	2211	48	which	which	PRON
ftr-380	2211	49	the	the	DET
ftr-380	2211	50	donor	donor	NOUN
ftr-380	2211	51	and	and	CCONJ
ftr-380	2211	52	donee	donee	NOUN
ftr-380	2211	53	have	have	VERB
ftr-380	2211	54	different	different	ADJ
ftr-380	2211	55	taxable	taxable	ADJ
ftr-380	2211	56	years	year	NOUN
ftr-380	2211	57	.	.	PUNCT
ftr-380	2212	1	the	the	DET
ftr-380	2212	2	additional	additional	ADJ
ftr-380	2212	3	deduction	deduction	NOUN
ftr-380	2212	4	based	base	VERB
ftr-380	2212	5	on	on	ADP
ftr-380	2212	6	the	the	DET
ftr-380	2212	7	donee	donee	NOUN
ftr-380	2212	8	's	's	PART
ftr-380	2212	9	income	income	NOUN
ftr-380	2212	10	from	from	ADP
ftr-380	2212	11	the	the	DET
ftr-380	2212	12	property	property	NOUN
ftr-380	2212	13	is	be	AUX
ftr-380	2212	14	allowed	allow	VERB
ftr-380	2212	15	only	only	ADV
ftr-380	2212	16	to	to	ADP
ftr-380	2212	17	the	the	DET
ftr-380	2212	18	extent	extent	NOUN
ftr-380	2212	19	the	the	DET
ftr-380	2212	20	aggregate	aggregate	ADJ
ftr-380	2212	21	tentative	tentative	ADJ
ftr-380	2212	22	deductions	deduction	NOUN
ftr-380	2212	23	calculated	calculate	VERB
ftr-380	2212	24	under	under	ADP
ftr-380	2212	25	the	the	DET
ftr-380	2212	26	formula	formula	NOUN
ftr-380	2212	27	exceed	exceed	VERB
ftr-380	2212	28	the	the	DET
ftr-380	2212	29	amount	amount	NOUN
ftr-380	2212	30	of	of	ADP
ftr-380	2212	31	the	the	DET
ftr-380	2212	32	initial	initial	ADJ
ftr-380	2212	33	deduction	deduction	NOUN
ftr-380	2212	34	claimed	claim	VERB
ftr-380	2212	35	in	in	ADP
ftr-380	2212	36	the	the	DET
ftr-380	2212	37	year	year	NOUN
ftr-380	2212	38	the	the	DET
ftr-380	2212	39	property	property	NOUN
ftr-380	2212	40	was	be	AUX
ftr-380	2212	41	contributed	contribute	VERB
ftr-380	2212	42	.	.	PUNCT
ftr-380	2213	1	assume	assume	VERB
ftr-380	2213	2	that	that	SCONJ
ftr-380	2213	3	the	the	DET
ftr-380	2213	4	donor	donor	NOUN
ftr-380	2213	5	properly	properly	ADV
ftr-380	2213	6	claimed	claim	VERB
ftr-380	2213	7	a	a	DET
ftr-380	2213	8	deduction	deduction	NOUN
ftr-380	2213	9	of	of	ADP
ftr-380	2213	10	$	$	SYM
ftr-380	2213	11	500,000	500,000	NUM
ftr-380	2213	12	with	with	ADP
ftr-380	2213	13	respect	respect	NOUN
ftr-380	2213	14	to	to	ADP
ftr-380	2213	15	a	a	DET
ftr-380	2213	16	contribution	contribution	NOUN
ftr-380	2213	17	of	of	ADP
ftr-380	2213	18	intellectual	intellectual	ADJ
ftr-380	2213	19	property	property	NOUN
ftr-380	2213	20	,	,	PUNCT
ftr-380	2213	21	and	and	CCONJ
ftr-380	2213	22	the	the	DET
ftr-380	2213	23	property	property	NOUN
ftr-380	2213	24	generates	generate	VERB
ftr-380	2213	25	$	$	SYM
ftr-380	2213	26	400,000	400,000	NUM
ftr-380	2213	27	of	of	ADP
ftr-380	2213	28	income	income	NOUN
ftr-380	2213	29	in	in	ADP
ftr-380	2213	30	the	the	DET
ftr-380	2213	31	first	first	ADJ
ftr-380	2213	32	year	year	NOUN
ftr-380	2213	33	.	.	PUNCT
ftr-380	2214	1	the	the	DET
ftr-380	2214	2	donor	donor	NOUN
ftr-380	2214	3	's	's	PART
ftr-380	2214	4	deduction	deduction	NOUN
ftr-380	2214	5	will	will	AUX
ftr-380	2214	6	be	be	AUX
ftr-380	2214	7	limited	limit	VERB
ftr-380	2214	8	to	to	ADP
ftr-380	2214	9	the	the	DET
ftr-380	2214	10	$	$	SYM
ftr-380	2214	11	500,000	500,000	NUM
ftr-380	2214	12	basis	basis	NOUN
ftr-380	2214	13	and	and	CCONJ
ftr-380	2214	14	no	no	DET
ftr-380	2214	15	additional	additional	ADJ
ftr-380	2214	16	deduction	deduction	NOUN
ftr-380	2214	17	attributable	attributable	ADJ
ftr-380	2214	18	to	to	ADP
ftr-380	2214	19	the	the	DET
ftr-380	2214	20	income	income	NOUN
ftr-380	2214	21	generated	generate	VERB
ftr-380	2214	22	by	by	ADP
ftr-380	2214	23	the	the	DET
ftr-380	2214	24	property	property	NOUN
ftr-380	2214	25	will	will	AUX
ftr-380	2214	26	be	be	AUX
ftr-380	2214	27	allowed	allow	VERB
ftr-380	2214	28	.	.	PUNCT
ftr-380	2215	1	if	if	SCONJ
ftr-380	2215	2	in	in	ADP
ftr-380	2215	3	the	the	DET
ftr-380	2215	4	second	second	ADJ
ftr-380	2215	5	year	year	NOUN
ftr-380	2215	6	the	the	DET
ftr-380	2215	7	property	property	NOUN
ftr-380	2215	8	generates	generate	VERB
ftr-380	2215	9	$	$	SYM
ftr-380	2215	10	300,000	300,000	NUM
ftr-380	2215	11	of	of	ADP
ftr-380	2215	12	income	income	NOUN
ftr-380	2215	13	,	,	PUNCT
ftr-380	2215	14	the	the	DET
ftr-380	2215	15	donor	donor	NOUN
ftr-380	2215	16	will	will	AUX
ftr-380	2215	17	be	be	AUX
ftr-380	2215	18	able	able	ADJ
ftr-380	2215	19	to	to	PART
ftr-380	2215	20	deduct	deduct	VERB
ftr-380	2215	21	an	an	DET
ftr-380	2215	22	additional	additional	ADJ
ftr-380	2215	23	$	$	SYM
ftr-380	2215	24	200,000	200,000	NUM
ftr-380	2215	25	as	as	ADP
ftr-380	2215	26	a	a	DET
ftr-380	2215	27	result	result	NOUN
ftr-380	2215	28	of	of	ADP
ftr-380	2215	29	that	that	DET
ftr-380	2215	30	income	income	NOUN
ftr-380	2215	31	,	,	PUNCT
ftr-380	2215	32	because	because	SCONJ
ftr-380	2215	33	$	$	SYM
ftr-380	2215	34	200,000	200,000	NUM
ftr-380	2215	35	is	be	AUX
ftr-380	2215	36	the	the	DET
ftr-380	2215	37	amount	amount	NOUN
ftr-380	2216	1	[	[	X
ftr-380	2216	2	vol	vol	NOUN
ftr-380	2216	3	8	8	NUM
ftr-380	2216	4	:	:	PUNCT
ftr-380	2216	5	si	si	PROPN
ftr-380	2216	6	recent	recent	ADJ
ftr-380	2216	7	developments	development	NOUN
ftr-380	2216	8	in	in	ADP
ftr-380	2216	9	federal	federal	ADJ
ftr-380	2216	10	income	income	NOUN
ftr-380	2216	11	taxation	taxation	NOUN
ftr-380	2216	12	by	by	ADP
ftr-380	2216	13	which	which	PRON
ftr-380	2216	14	the	the	DET
ftr-380	2216	15	total	total	ADJ
ftr-380	2216	16	income	income	NOUN
ftr-380	2216	17	generated	generate	VERB
ftr-380	2216	18	by	by	ADP
ftr-380	2216	19	the	the	DET
ftr-380	2216	20	property	property	NOUN
ftr-380	2216	21	(	(	PUNCT
ftr-380	2216	22	$	$	SYM
ftr-380	2216	23	700,000	700,000	NUM
ftr-380	2216	24	)	)	PUNCT
ftr-380	2216	25	exceeds	exceed	VERB
ftr-380	2216	26	the	the	DET
ftr-380	2216	27	amount	amount	NOUN
ftr-380	2216	28	the	the	DET
ftr-380	2216	29	donor	donor	NOUN
ftr-380	2216	30	previously	previously	ADV
ftr-380	2216	31	deducted	deduct	VERB
ftr-380	2216	32	(	(	PUNCT
ftr-380	2216	33	$	$	SYM
ftr-380	2216	34	500,000	500,000	NUM
ftr-380	2216	35	)	)	PUNCT
ftr-380	2216	36	.	.	PUNCT
ftr-380	2217	1	as	as	ADP
ftr-380	2217	2	a	a	DET
ftr-380	2217	3	result	result	NOUN
ftr-380	2217	4	of	of	ADP
ftr-380	2217	5	the	the	DET
ftr-380	2217	6	sliding	slide	VERB
ftr-380	2217	7	scale	scale	NOUN
ftr-380	2217	8	,	,	PUNCT
ftr-380	2217	9	if	if	SCONJ
ftr-380	2217	10	in	in	ADP
ftr-380	2217	11	the	the	DET
ftr-380	2217	12	third	third	ADJ
ftr-380	2217	13	year	year	NOUN
ftr-380	2217	14	the	the	DET
ftr-380	2217	15	property	property	NOUN
ftr-380	2217	16	generates	generate	VERB
ftr-380	2217	17	income	income	NOUN
ftr-380	2217	18	of	of	ADP
ftr-380	2217	19	$	$	SYM
ftr-380	2217	20	100,000	100,000	NUM
ftr-380	2217	21	,	,	PUNCT
ftr-380	2217	22	the	the	DET
ftr-380	2217	23	donor	donor	NOUN
ftr-380	2217	24	will	will	AUX
ftr-380	2217	25	be	be	AUX
ftr-380	2217	26	able	able	ADJ
ftr-380	2217	27	to	to	PART
ftr-380	2217	28	deduct	deduct	VERB
ftr-380	2217	29	only	only	ADV
ftr-380	2217	30	an	an	DET
ftr-380	2217	31	additional	additional	ADJ
ftr-380	2217	32	$	$	SYM
ftr-380	2217	33	90,000	90,000	NUM
ftr-380	2217	34	(	(	PUNCT
ftr-380	2217	35	90	90	NUM
ftr-380	2217	36	percent	percent	NOUN
ftr-380	2217	37	)	)	PUNCT
ftr-380	2217	38	.	.	PUNCT
ftr-380	2217	39	0	0	PUNCT
ftr-380	2218	1	the	the	DET
ftr-380	2218	2	intellectual	intellectual	ADJ
ftr-380	2218	3	property	property	NOUN
ftr-380	2218	4	with	with	ADP
ftr-380	2218	5	respect	respect	NOUN
ftr-380	2218	6	to	to	ADP
ftr-380	2218	7	which	which	PRON
ftr-380	2218	8	the	the	DET
ftr-380	2218	9	additional	additional	ADJ
ftr-380	2218	10	deduction	deduction	NOUN
ftr-380	2218	11	under	under	ADP
ftr-380	2218	12	§	§	PROPN
ftr-380	2218	13	170(m	170(m	PROPN
ftr-380	2218	14	)	)	PUNCT
ftr-380	2218	15	is	be	AUX
ftr-380	2218	16	allowed	allow	VERB
ftr-380	2218	17	generally	generally	ADV
ftr-380	2218	18	includes	include	VERB
ftr-380	2218	19	patents	patent	NOUN
ftr-380	2218	20	,	,	PUNCT
ftr-380	2218	21	certain	certain	ADJ
ftr-380	2218	22	copyrights	copyright	NOUN
ftr-380	2218	23	,	,	PUNCT
ftr-380	2218	24	trademarks	trademark	NOUN
ftr-380	2218	25	,	,	PUNCT
ftr-380	2218	26	trade	trade	NOUN
ftr-380	2218	27	names	name	NOUN
ftr-380	2218	28	,	,	PUNCT
ftr-380	2218	29	trade	trade	NOUN
ftr-380	2218	30	secrets	secret	NOUN
ftr-380	2218	31	,	,	PUNCT
ftr-380	2218	32	know	know	NOUN
ftr-380	2218	33	-	-	PUNCT
ftr-380	2218	34	how	how	NOUN
ftr-380	2218	35	,	,	PUNCT
ftr-380	2218	36	some	some	DET
ftr-380	2218	37	software	software	NOUN
ftr-380	2218	38	and	and	CCONJ
ftr-380	2218	39	applications	application	NOUN
ftr-380	2218	40	or	or	CCONJ
ftr-380	2218	41	registrations	registration	NOUN
ftr-380	2218	42	for	for	ADP
ftr-380	2218	43	such	such	ADJ
ftr-380	2218	44	property	property	NOUN
ftr-380	2218	45	but	but	CCONJ
ftr-380	2218	46	excludes	exclude	NOUN
ftr-380	2218	47	property	property	NOUN
ftr-380	2218	48	donated	donate	VERB
ftr-380	2218	49	to	to	ADP
ftr-380	2218	50	many	many	ADJ
ftr-380	2218	51	private	private	ADJ
ftr-380	2218	52	foundations	foundation	NOUN
ftr-380	2218	53	.	.	PUNCT
ftr-380	2219	1	the	the	DET
ftr-380	2219	2	donor	donor	NOUN
ftr-380	2219	3	must	must	AUX
ftr-380	2219	4	inform	inform	VERB
ftr-380	2219	5	the	the	DET
ftr-380	2219	6	donee	donee	NOUN
ftr-380	2219	7	at	at	ADP
ftr-380	2219	8	the	the	DET
ftr-380	2219	9	time	time	NOUN
ftr-380	2219	10	of	of	ADP
ftr-380	2219	11	the	the	DET
ftr-380	2219	12	contribution	contribution	NOUN
ftr-380	2219	13	that	that	PRON
ftr-380	2219	14	she	she	PRON
ftr-380	2219	15	intends	intend	VERB
ftr-380	2219	16	to	to	PART
ftr-380	2219	17	use	use	VERB
ftr-380	2219	18	this	this	DET
ftr-380	2219	19	provision	provision	NOUN
ftr-380	2219	20	.	.	PUNCT
ftr-380	2220	1	2	2	X
ftr-380	2220	2	.	.	X
ftr-380	2220	3	t.d	t.d	PROPN
ftr-380	2220	4	.	.	PROPN
ftr-380	2220	5	9206	9206	NUM
ftr-380	2220	6	,	,	PUNCT
ftr-380	2220	7	information	information	NOUN
ftr-380	2220	8	returns	return	NOUN
ftr-380	2220	9	by	by	ADP
ftr-380	2220	10	donees	donee	NOUN
ftr-380	2220	11	relating	relate	VERB
ftr-380	2220	12	to	to	ADP
ftr-380	2220	13	qualified	qualified	ADJ
ftr-380	2220	14	intellectual	intellectual	ADJ
ftr-380	2220	15	property	property	NOUN
ftr-380	2220	16	contributions	contribution	NOUN
ftr-380	2220	17	,	,	PUNCT
ftr-380	2220	18	70	70	NUM
ftr-380	2220	19	f.r	f.r	NOUN
ftr-380	2220	20	.	.	PROPN
ftr-380	2220	21	29450	29450	NUM
ftr-380	2220	22	(	(	PUNCT
ftr-380	2220	23	5/23/05	5/23/05	NUM
ftr-380	2220	24	)	)	PUNCT
ftr-380	2220	25	.	.	PUNCT
ftr-380	2221	1	the	the	DET
ftr-380	2221	2	treasury	treasury	NOUN
ftr-380	2221	3	has	have	AUX
ftr-380	2221	4	promulgated	promulgate	VERB
ftr-380	2221	5	temporary	temporary	ADJ
ftr-380	2221	6	regulations	regulation	NOUN
ftr-380	2221	7	on	on	ADP
ftr-380	2221	8	qualified	qualified	ADJ
ftr-380	2221	9	intellectual	intellectual	ADJ
ftr-380	2221	10	property	property	NOUN
ftr-380	2221	11	contributions	contribution	NOUN
ftr-380	2221	12	.	.	PUNCT
ftr-380	2222	1	reg-158138	reg-158138	NOUN
ftr-380	2222	2	-	-	PUNCT
ftr-380	2222	3	04	04	NUM
ftr-380	2222	4	,	,	PUNCT
ftr-380	2222	5	70	70	NUM
ftr-380	2222	6	f.r	f.r	PROPN
ftr-380	2222	7	.	.	PROPN
ftr-380	2222	8	29460	29460	NUM
ftr-380	2222	9	provides	provide	VERB
ftr-380	2222	10	identical	identical	ADJ
ftr-380	2222	11	proposed	propose	VERB
ftr-380	2222	12	regulations	regulation	NOUN
ftr-380	2222	13	.	.	PUNCT
ftr-380	2223	1	(	(	PUNCT
ftr-380	2223	2	1	1	X
ftr-380	2223	3	)	)	PUNCT
ftr-380	2223	4	notice	notice	VERB
ftr-380	2223	5	2005	2005	NUM
ftr-380	2223	6	-	-	SYM
ftr-380	2223	7	41	41	NUM
ftr-380	2223	8	,	,	PUNCT
ftr-380	2223	9	2005	2005	NUM
ftr-380	2223	10	-	-	SYM
ftr-380	2223	11	23	23	NUM
ftr-380	2223	12	i.r.b	i.r.b	NOUN
ftr-380	2223	13	.	.	PUNCT
ftr-380	2224	1	1203	1203	NUM
ftr-380	2224	2	.	.	PUNCT
ftr-380	2225	1	related	relate	VERB
ftr-380	2225	2	guidance	guidance	NOUN
ftr-380	2225	3	including	include	VERB
ftr-380	2225	4	notification	notification	NOUN
ftr-380	2225	5	requirements	requirement	NOUN
ftr-380	2225	6	.	.	PUNCT
ftr-380	2226	1	3	3	X
ftr-380	2226	2	.	.	X
ftr-380	2226	3	does	do	AUX
ftr-380	2226	4	new	new	ADJ
ftr-380	2226	5	§	§	PROPN
ftr-380	2226	6	170(0(12	170(0(12	NUM
ftr-380	2226	7	)	)	PUNCT
ftr-380	2226	8	close	close	VERB
ftr-380	2226	9	the	the	DET
ftr-380	2226	10	door	door	NOUN
ftr-380	2226	11	to	to	PART
ftr-380	2226	12	inflated	inflated	ADJ
ftr-380	2226	13	deductions	deduction	NOUN
ftr-380	2226	14	for	for	ADP
ftr-380	2226	15	motor	motor	NOUN
ftr-380	2226	16	vehicle	vehicle	NOUN
ftr-380	2226	17	contributions	contribution	NOUN
ftr-380	2226	18	?	?	PUNCT
ftr-380	2227	1	or	or	CCONJ
ftr-380	2227	2	,	,	PUNCT
ftr-380	2227	3	is	be	AUX
ftr-380	2227	4	the	the	DET
ftr-380	2227	5	door	door	NOUN
ftr-380	2227	6	left	leave	VERB
ftr-380	2227	7	open	open	ADJ
ftr-380	2227	8	wide	wide	ADJ
ftr-380	2227	9	enough	enough	ADV
ftr-380	2227	10	to	to	PART
ftr-380	2227	11	drive	drive	VERB
ftr-380	2227	12	a	a	DET
ftr-380	2227	13	truck	truck	NOUN
ftr-380	2227	14	for	for	ADP
ftr-380	2227	15	other	other	ADJ
ftr-380	2227	16	vehicle	vehicle	NOUN
ftr-380	2227	17	]	]	PUNCT
ftr-380	2227	18	through	through	ADP
ftr-380	2227	19	it	it	PRON
ftr-380	2227	20	?	?	PUNCT
ftr-380	2228	1	section	section	NOUN
ftr-380	2228	2	884	884	NUM
ftr-380	2228	3	of	of	ADP
ftr-380	2228	4	the	the	DET
ftr-380	2228	5	jobs	job	NOUN
ftr-380	2228	6	act	act	NOUN
ftr-380	2228	7	of	of	ADP
ftr-380	2228	8	2004	2004	NUM
ftr-380	2228	9	amends	amend	NOUN
ftr-380	2228	10	§	§	PROPN
ftr-380	2228	11	170(f	170(f	PROPN
ftr-380	2228	12	)	)	PUNCT
ftr-380	2228	13	by	by	ADP
ftr-380	2228	14	adding	add	VERB
ftr-380	2228	15	new	new	ADJ
ftr-380	2228	16	paragraph	paragraph	NOUN
ftr-380	2228	17	twelve	twelve	NUM
ftr-380	2228	18	that	that	PRON
ftr-380	2228	19	requires	requires	AUX
ftr-380	2228	20	written	write	VERB
ftr-380	2228	21	acknowledgment	acknowledgment	NOUN
ftr-380	2228	22	of	of	ADP
ftr-380	2228	23	contributions	contribution	NOUN
ftr-380	2228	24	of	of	ADP
ftr-380	2228	25	motor	motor	NOUN
ftr-380	2228	26	vehicles	vehicle	NOUN
ftr-380	2228	27	,	,	PUNCT
ftr-380	2228	28	boats	boat	NOUN
ftr-380	2228	29	and	and	CCONJ
ftr-380	2228	30	airplanes	airplane	NOUN
ftr-380	2228	31	that	that	PRON
ftr-380	2228	32	include	include	VERB
ftr-380	2228	33	the	the	DET
ftr-380	2228	34	amount	amount	NOUN
ftr-380	2228	35	of	of	ADP
ftr-380	2228	36	the	the	DET
ftr-380	2228	37	gross	gross	ADJ
ftr-380	2228	38	proceeds	proceed	NOUN
ftr-380	2228	39	from	from	ADP
ftr-380	2228	40	any	any	DET
ftr-380	2228	41	arm	arm	NOUN
ftr-380	2228	42	's	's	PART
ftr-380	2228	43	length	length	NOUN
ftr-380	2228	44	sale	sale	NOUN
ftr-380	2228	45	and	and	CCONJ
ftr-380	2228	46	a	a	DET
ftr-380	2228	47	statement	statement	NOUN
ftr-380	2228	48	that	that	SCONJ
ftr-380	2228	49	the	the	DET
ftr-380	2228	50	deduction	deduction	NOUN
ftr-380	2228	51	may	may	AUX
ftr-380	2228	52	not	not	PART
ftr-380	2228	53	exceed	exceed	VERB
ftr-380	2228	54	such	such	ADJ
ftr-380	2228	55	amount	amount	NOUN
ftr-380	2228	56	.	.	PUNCT
ftr-380	2229	1	its	its	PRON
ftr-380	2229	2	enactment	enactment	NOUN
ftr-380	2229	3	was	be	AUX
ftr-380	2229	4	prompted	prompt	VERB
ftr-380	2229	5	by	by	ADP
ftr-380	2229	6	congressional	congressional	ADJ
ftr-380	2229	7	concern	concern	NOUN
ftr-380	2229	8	that	that	SCONJ
ftr-380	2229	9	taxpayers	taxpayer	NOUN
ftr-380	2229	10	who	who	PRON
ftr-380	2229	11	were	be	AUX
ftr-380	2229	12	donating	donate	VERB
ftr-380	2229	13	used	used	ADJ
ftr-380	2229	14	cars	car	NOUN
ftr-380	2229	15	to	to	ADP
ftr-380	2229	16	charities	charity	NOUN
ftr-380	2229	17	were	be	AUX
ftr-380	2229	18	claiming	claim	VERB
ftr-380	2229	19	deductions	deduction	NOUN
ftr-380	2229	20	that	that	PRON
ftr-380	2229	21	far	far	ADV
ftr-380	2229	22	exceeded	exceed	VERB
ftr-380	2229	23	the	the	DET
ftr-380	2229	24	amounts	amount	NOUN
ftr-380	2229	25	that	that	SCONJ
ftr-380	2229	26	the	the	DET
ftr-380	2229	27	charities	charity	NOUN
ftr-380	2229	28	were	be	AUX
ftr-380	2229	29	receiving	receive	VERB
ftr-380	2229	30	following	follow	VERB
ftr-380	2229	31	the	the	DET
ftr-380	2229	32	sale	sale	NOUN
ftr-380	2229	33	,	,	PUNCT
ftr-380	2229	34	often	often	ADV
ftr-380	2229	35	at	at	ADP
ftr-380	2229	36	auction	auction	NOUN
ftr-380	2229	37	,	,	PUNCT
ftr-380	2229	38	of	of	ADP
ftr-380	2229	39	the	the	DET
ftr-380	2229	40	cars	car	NOUN
ftr-380	2229	41	.	.	PUNCT
ftr-380	2230	1	section	section	NOUN
ftr-380	2230	2	170(d)(12	170(d)(12	NUM
ftr-380	2230	3	)	)	PUNCT
ftr-380	2230	4	applies	apply	VERB
ftr-380	2230	5	if	if	SCONJ
ftr-380	2230	6	the	the	DET
ftr-380	2230	7	claimed	claim	VERB
ftr-380	2230	8	deduction	deduction	NOUN
ftr-380	2230	9	is	be	AUX
ftr-380	2230	10	more	more	ADJ
ftr-380	2230	11	than	than	ADP
ftr-380	2230	12	$	$	SYM
ftr-380	2230	13	500	500	NUM
ftr-380	2230	14	and	and	CCONJ
ftr-380	2230	15	provides	provide	VERB
ftr-380	2230	16	different	different	ADJ
ftr-380	2230	17	rules	rule	NOUN
ftr-380	2230	18	depending	depend	VERB
ftr-380	2230	19	on	on	ADP
ftr-380	2230	20	what	what	PRON
ftr-380	2230	21	the	the	DET
ftr-380	2230	22	donee	donee	NOUN
ftr-380	2230	23	charity	charity	NOUN
ftr-380	2230	24	does	do	AUX
ftr-380	2230	25	with	with	ADP
ftr-380	2230	26	the	the	DET
ftr-380	2230	27	vehicle	vehicle	NOUN
ftr-380	2230	28	.	.	PUNCT
ftr-380	2231	1	if	if	SCONJ
ftr-380	2231	2	the	the	DET
ftr-380	2231	3	donee	donee	NOUN
ftr-380	2231	4	uses	use	VERB
ftr-380	2231	5	the	the	DET
ftr-380	2231	6	vehicle	vehicle	NOUN
ftr-380	2231	7	or	or	CCONJ
ftr-380	2231	8	materially	materially	ADV
ftr-380	2231	9	improves	improve	VERB
ftr-380	2231	10	it	it	PRON
ftr-380	2231	11	,	,	PUNCT
ftr-380	2231	12	the	the	DET
ftr-380	2231	13	taxpayer	taxpayer	NOUN
ftr-380	2231	14	must	must	AUX
ftr-380	2231	15	obtain	obtain	VERB
ftr-380	2231	16	from	from	ADP
ftr-380	2231	17	the	the	DET
ftr-380	2231	18	donee	donee	NOUN
ftr-380	2231	19	,	,	PUNCT
ftr-380	2231	20	and	and	CCONJ
ftr-380	2231	21	include	include	VERB
ftr-380	2231	22	with	with	ADP
ftr-380	2231	23	the	the	DET
ftr-380	2231	24	tax	tax	NOUN
ftr-380	2231	25	return	return	NOUN
ftr-380	2231	26	,	,	PUNCT
ftr-380	2231	27	a	a	DET
ftr-380	2231	28	contemporaneous	contemporaneous	ADJ
ftr-380	2231	29	written	write	VERB
ftr-380	2231	30	acknowledgment	acknowledgment	NOUN
ftr-380	2231	31	that	that	PRON
ftr-380	2231	32	provides	provide	VERB
ftr-380	2231	33	certain	certain	ADJ
ftr-380	2231	34	identifying	identify	VERB
ftr-380	2231	35	information	information	NOUN
ftr-380	2231	36	and	and	CCONJ
ftr-380	2231	37	certifies	certifie	NOUN
ftr-380	2231	38	the	the	DET
ftr-380	2231	39	intended	intend	VERB
ftr-380	2231	40	use	use	NOUN
ftr-380	2231	41	or	or	CCONJ
ftr-380	2231	42	material	material	NOUN
ftr-380	2231	43	improvement	improvement	NOUN
ftr-380	2231	44	of	of	ADP
ftr-380	2231	45	the	the	DET
ftr-380	2231	46	vehicle	vehicle	NOUN
ftr-380	2231	47	,	,	PUNCT
ftr-380	2231	48	states	state	VERB
ftr-380	2231	49	the	the	DET
ftr-380	2231	50	intended	intended	ADJ
ftr-380	2231	51	duration	duration	NOUN
ftr-380	2231	52	of	of	ADP
ftr-380	2231	53	the	the	DET
ftr-380	2231	54	use	use	NOUN
ftr-380	2231	55	,	,	PUNCT
ftr-380	2231	56	and	and	CCONJ
ftr-380	2231	57	certifies	certifie	NOUN
ftr-380	2231	58	that	that	SCONJ
ftr-380	2231	59	the	the	DET
ftr-380	2231	60	vehicle	vehicle	NOUN
ftr-380	2231	61	will	will	AUX
ftr-380	2231	62	not	not	PART
ftr-380	2231	63	be	be	AUX
ftr-380	2231	64	transferred	transfer	VERB
ftr-380	2231	65	or	or	CCONJ
ftr-380	2231	66	exchanged	exchange	VERB
ftr-380	2231	67	for	for	ADP
ftr-380	2231	68	money	money	NOUN
ftr-380	2231	69	before	before	ADP
ftr-380	2231	70	the	the	DET
ftr-380	2231	71	termination	termination	NOUN
ftr-380	2231	72	of	of	ADP
ftr-380	2231	73	such	such	ADJ
ftr-380	2231	74	use	use	NOUN
ftr-380	2231	75	or	or	CCONJ
ftr-380	2231	76	improvement	improvement	NOUN
ftr-380	2231	77	.	.	PUNCT
ftr-380	2232	1	in	in	ADP
ftr-380	2232	2	this	this	DET
ftr-380	2232	3	case	case	NOUN
ftr-380	2232	4	the	the	DET
ftr-380	2232	5	amount	amount	NOUN
ftr-380	2232	6	of	of	ADP
ftr-380	2232	7	the	the	DET
ftr-380	2232	8	deduction	deduction	NOUN
ftr-380	2232	9	is	be	AUX
ftr-380	2232	10	not	not	PART
ftr-380	2232	11	affected	affect	VERB
ftr-380	2232	12	.	.	PUNCT
ftr-380	2233	1	however	however	ADV
ftr-380	2233	2	,	,	PUNCT
ftr-380	2233	3	if	if	SCONJ
ftr-380	2233	4	the	the	DET
ftr-380	2233	5	donee	donee	NOUN
ftr-380	2233	6	sells	sell	VERB
ftr-380	2233	7	the	the	DET
ftr-380	2233	8	vehicle	vehicle	NOUN
ftr-380	2233	9	without	without	ADP
ftr-380	2233	10	any	any	DET
ftr-380	2233	11	significant	significant	ADJ
ftr-380	2233	12	intervening	intervening	NOUN
ftr-380	2233	13	use	use	NOUN
ftr-380	2233	14	or	or	CCONJ
ftr-380	2233	15	material	material	NOUN
ftr-380	2233	16	improvement	improvement	NOUN
ftr-380	2233	17	,	,	PUNCT
ftr-380	2233	18	the	the	DET
ftr-380	2233	19	deduction	deduction	NOUN
ftr-380	2233	20	can	can	AUX
ftr-380	2233	21	not	not	PART
ftr-380	2233	22	be	be	AUX
ftr-380	2233	23	more	more	ADJ
ftr-380	2233	24	than	than	ADP
ftr-380	2233	25	the	the	DET
ftr-380	2233	26	gross	gross	ADJ
ftr-380	2233	27	proceeds	proceed	NOUN
ftr-380	2233	28	received	receive	VERB
ftr-380	2233	29	from	from	ADP
ftr-380	2233	30	the	the	DET
ftr-380	2233	31	sale	sale	NOUN
ftr-380	2233	32	,	,	PUNCT
ftr-380	2233	33	and	and	CCONJ
ftr-380	2233	34	other	other	ADJ
ftr-380	2233	35	substantiation	substantiation	NOUN
ftr-380	2233	36	requirements	requirement	NOUN
ftr-380	2233	37	apply	apply	VERB
ftr-380	2233	38	.	.	PUNCT
ftr-380	2234	1	in	in	ADP
ftr-380	2234	2	addition	addition	NOUN
ftr-380	2234	3	to	to	ADP
ftr-380	2234	4	the	the	DET
ftr-380	2234	5	other	other	ADJ
ftr-380	2234	6	requirements	requirement	NOUN
ftr-380	2234	7	,	,	PUNCT
ftr-380	2234	8	the	the	DET
ftr-380	2234	9	donee	donee	NOUN
ftr-380	2234	10	's	's	PART
ftr-380	2234	11	contemporaneous	contemporaneous	ADJ
ftr-380	2234	12	written	write	VERB
ftr-380	2234	13	acknowledgment	acknowledgment	NOUN
ftr-380	2234	14	must	must	AUX
ftr-380	2234	15	2006	2006	NUM
ftr-380	2234	16	]	]	PUNCT
ftr-380	2234	17	florida	florida	PROPN
ftr-380	2234	18	tax	tax	PROPN
ftr-380	2234	19	review	review	NOUN
ftr-380	2234	20	certify	certify	VERB
ftr-380	2234	21	that	that	SCONJ
ftr-380	2234	22	the	the	DET
ftr-380	2234	23	vehicle	vehicle	NOUN
ftr-380	2234	24	was	be	AUX
ftr-380	2234	25	sold	sell	VERB
ftr-380	2234	26	in	in	ADP
ftr-380	2234	27	an	an	DET
ftr-380	2234	28	arms	arm	NOUN
ftr-380	2234	29	-	-	PUNCT
ftr-380	2234	30	length	length	NOUN
ftr-380	2234	31	transaction	transaction	NOUN
ftr-380	2234	32	to	to	ADP
ftr-380	2234	33	unrelated	unrelated	ADJ
ftr-380	2234	34	parties	party	NOUN
ftr-380	2234	35	,	,	PUNCT
ftr-380	2234	36	state	state	VERB
ftr-380	2234	37	the	the	DET
ftr-380	2234	38	gross	gross	ADJ
ftr-380	2234	39	proceeds	proceed	NOUN
ftr-380	2234	40	from	from	ADP
ftr-380	2234	41	the	the	DET
ftr-380	2234	42	sale	sale	NOUN
ftr-380	2234	43	,	,	PUNCT
ftr-380	2234	44	and	and	CCONJ
ftr-380	2234	45	inform	inform	VERB
ftr-380	2234	46	the	the	DET
ftr-380	2234	47	donor	donor	NOUN
ftr-380	2234	48	taxpayer	taxpayer	NOUN
ftr-380	2234	49	that	that	SCONJ
ftr-380	2234	50	the	the	DET
ftr-380	2234	51	deductible	deductible	ADJ
ftr-380	2234	52	amount	amount	NOUN
ftr-380	2234	53	may	may	AUX
ftr-380	2234	54	not	not	PART
ftr-380	2234	55	exceed	exceed	VERB
ftr-380	2234	56	the	the	DET
ftr-380	2234	57	gross	gross	ADJ
ftr-380	2234	58	proceeds	proceed	NOUN
ftr-380	2234	59	.	.	PUNCT
ftr-380	2235	1	0	0	NUM
ftr-380	2235	2	donees	donee	NOUN
ftr-380	2235	3	that	that	PRON
ftr-380	2235	4	fail	fail	VERB
ftr-380	2235	5	to	to	PART
ftr-380	2235	6	furnish	furnish	VERB
ftr-380	2235	7	the	the	DET
ftr-380	2235	8	required	require	VERB
ftr-380	2235	9	acknowledgment	acknowledgment	NOUN
ftr-380	2235	10	or	or	CCONJ
ftr-380	2235	11	furnish	furnish	VERB
ftr-380	2235	12	a	a	DET
ftr-380	2235	13	false	false	ADJ
ftr-380	2235	14	or	or	CCONJ
ftr-380	2235	15	fraudulent	fraudulent	ADJ
ftr-380	2235	16	acknowledgment	acknowledgment	NOUN
ftr-380	2235	17	are	be	AUX
ftr-380	2235	18	subject	subject	ADJ
ftr-380	2235	19	to	to	ADP
ftr-380	2235	20	a	a	DET
ftr-380	2235	21	penalty	penalty	NOUN
ftr-380	2235	22	under	under	ADP
ftr-380	2235	23	§	§	PROPN
ftr-380	2235	24	6720	6720	NUM
ftr-380	2235	25	,	,	PUNCT
ftr-380	2235	26	which	which	PRON
ftr-380	2235	27	was	be	AUX
ftr-380	2235	28	also	also	ADV
ftr-380	2235	29	added	add	VERB
ftr-380	2235	30	in	in	ADP
ftr-380	2235	31	2004	2004	NUM
ftr-380	2235	32	.	.	PUNCT
ftr-380	2236	1	for	for	ADP
ftr-380	2236	2	vehicles	vehicle	NOUN
ftr-380	2236	3	sold	sell	VERB
ftr-380	2236	4	without	without	ADP
ftr-380	2236	5	intervening	intervene	VERB
ftr-380	2236	6	use	use	NOUN
ftr-380	2236	7	or	or	CCONJ
ftr-380	2236	8	improvement	improvement	VERB
ftr-380	2236	9	the	the	DET
ftr-380	2236	10	penalty	penalty	NOUN
ftr-380	2236	11	is	be	AUX
ftr-380	2236	12	at	at	ADP
ftr-380	2236	13	least	least	ADJ
ftr-380	2236	14	the	the	DET
ftr-380	2236	15	gross	gross	ADJ
ftr-380	2236	16	proceeds	proceed	NOUN
ftr-380	2236	17	from	from	ADP
ftr-380	2236	18	the	the	DET
ftr-380	2236	19	sale	sale	NOUN
ftr-380	2236	20	but	but	CCONJ
ftr-380	2236	21	could	could	AUX
ftr-380	2236	22	be	be	AUX
ftr-380	2236	23	as	as	ADV
ftr-380	2236	24	much	much	ADJ
ftr-380	2236	25	as	as	ADP
ftr-380	2236	26	the	the	DET
ftr-380	2236	27	sales	sale	NOUN
ftr-380	2236	28	price	price	NOUN
ftr-380	2236	29	on	on	ADP
ftr-380	2236	30	the	the	DET
ftr-380	2236	31	acknowledgment	acknowledgment	NOUN
ftr-380	2236	32	multiplied	multiply	VERB
ftr-380	2236	33	by	by	ADP
ftr-380	2236	34	the	the	DET
ftr-380	2236	35	highest	high	ADJ
ftr-380	2236	36	marginal	marginal	ADJ
ftr-380	2236	37	rate	rate	NOUN
ftr-380	2236	38	under	under	ADP
ftr-380	2236	39	§	§	PROPN
ftr-380	2236	40	1	1	NUM
ftr-380	2236	41	if	if	SCONJ
ftr-380	2236	42	that	that	PRON
ftr-380	2236	43	is	be	AUX
ftr-380	2236	44	higher	high	ADJ
ftr-380	2236	45	.	.	PUNCT
ftr-380	2237	1	for	for	ADP
ftr-380	2237	2	other	other	ADJ
ftr-380	2237	3	vehicles	vehicle	NOUN
ftr-380	2237	4	the	the	DET
ftr-380	2237	5	penalty	penalty	NOUN
ftr-380	2237	6	is	be	AUX
ftr-380	2237	7	the	the	DET
ftr-380	2237	8	greater	great	ADJ
ftr-380	2237	9	of	of	ADP
ftr-380	2237	10	$	$	SYM
ftr-380	2237	11	5,000	5,000	NUM
ftr-380	2237	12	or	or	CCONJ
ftr-380	2237	13	the	the	DET
ftr-380	2237	14	claimed	claim	VERB
ftr-380	2237	15	value	value	NOUN
ftr-380	2237	16	of	of	ADP
ftr-380	2237	17	the	the	DET
ftr-380	2237	18	vehicle	vehicle	NOUN
ftr-380	2237	19	multiplied	multiply	VERB
ftr-380	2237	20	by	by	ADP
ftr-380	2237	21	the	the	DET
ftr-380	2237	22	highest	high	ADJ
ftr-380	2237	23	marginal	marginal	ADJ
ftr-380	2237	24	rate	rate	NOUN
ftr-380	2237	25	under	under	ADP
ftr-380	2237	26	§	§	PROPN
ftr-380	2237	27	1	1	NUM
ftr-380	2237	28	.	.	PUNCT
ftr-380	2237	29	a.	a.	NOUN
ftr-380	2237	30	how	how	SCONJ
ftr-380	2237	31	much	much	ADJ
ftr-380	2237	32	use	use	NOUN
ftr-380	2237	33	is	be	AUX
ftr-380	2237	34	"	"	PUNCT
ftr-380	2237	35	substantial	substantial	ADJ
ftr-380	2237	36	"	"	PUNCT
ftr-380	2237	37	when	when	SCONJ
ftr-380	2237	38	a	a	DET
ftr-380	2237	39	charity	charity	NOUN
ftr-380	2237	40	uses	use	VERB
ftr-380	2237	41	a	a	DET
ftr-380	2237	42	donated	donate	VERB
ftr-380	2237	43	vehicle	vehicle	NOUN
ftr-380	2237	44	in	in	ADP
ftr-380	2237	45	its	its	PRON
ftr-380	2237	46	own	own	ADJ
ftr-380	2237	47	endeavors	endeavor	NOUN
ftr-380	2237	48	?	?	PUNCT
ftr-380	2238	1	notice	notice	VERB
ftr-380	2238	2	2005	2005	NUM
ftr-380	2238	3	-	-	SYM
ftr-380	2238	4	44	44	NUM
ftr-380	2238	5	,	,	PUNCT
ftr-380	2238	6	2005	2005	NUM
ftr-380	2238	7	-	-	SYM
ftr-380	2238	8	25	25	NUM
ftr-380	2238	9	i.r.b	i.r.b	NOUN
ftr-380	2238	10	.	.	PUNCT
ftr-380	2239	1	1287	1287	NUM
ftr-380	2239	2	(	(	PUNCT
ftr-380	2239	3	6/3/05	6/3/05	NUM
ftr-380	2239	4	)	)	PUNCT
ftr-380	2239	5	.	.	PUNCT
ftr-380	2240	1	the	the	DET
ftr-380	2240	2	notice	notice	NOUN
ftr-380	2240	3	provides	provide	VERB
ftr-380	2240	4	interim	interim	ADJ
ftr-380	2240	5	guidance	guidance	NOUN
ftr-380	2240	6	under	under	ADP
ftr-380	2240	7	the	the	DET
ftr-380	2240	8	new	new	ADJ
ftr-380	2240	9	rules	rule	NOUN
ftr-380	2240	10	for	for	ADP
ftr-380	2240	11	motor	motor	NOUN
ftr-380	2240	12	vehicle	vehicle	NOUN
ftr-380	2240	13	charitable	charitable	ADJ
ftr-380	2240	14	contribution	contribution	NOUN
ftr-380	2240	15	deductions	deduction	NOUN
ftr-380	2240	16	.	.	PUNCT
ftr-380	2241	1	the	the	DET
ftr-380	2241	2	most	most	ADV
ftr-380	2241	3	interesting	interesting	ADJ
ftr-380	2241	4	examples	example	NOUN
ftr-380	2241	5	are	be	AUX
ftr-380	2241	6	those	those	PRON
ftr-380	2241	7	where	where	SCONJ
ftr-380	2241	8	the	the	DET
ftr-380	2241	9	charity	charity	NOUN
ftr-380	2241	10	puts	put	VERB
ftr-380	2241	11	the	the	DET
ftr-380	2241	12	vehicle	vehicle	NOUN
ftr-380	2241	13	to	to	PART
ftr-380	2241	14	use	use	VERB
ftr-380	2241	15	in	in	ADP
ftr-380	2241	16	delivering	deliver	VERB
ftr-380	2241	17	meals	meal	NOUN
ftr-380	2241	18	on	on	ADP
ftr-380	2241	19	wheels	wheel	NOUN
ftr-380	2241	20	,	,	PUNCT
ftr-380	2241	21	where	where	SCONJ
ftr-380	2241	22	the	the	DET
ftr-380	2241	23	question	question	NOUN
ftr-380	2241	24	is	be	AUX
ftr-380	2241	25	whether	whether	SCONJ
ftr-380	2241	26	the	the	DET
ftr-380	2241	27	use	use	NOUN
ftr-380	2241	28	is	be	AUX
ftr-380	2241	29	a	a	DET
ftr-380	2241	30	"	"	PUNCT
ftr-380	2241	31	significant	significant	ADJ
ftr-380	2241	32	intervening	intervening	NOUN
ftr-380	2241	33	use	use	NOUN
ftr-380	2241	34	.	.	PUNCT
ftr-380	2241	35	"	"	PUNCT
ftr-380	2242	1	example	example	NOUN
ftr-380	2242	2	6	6	NUM
ftr-380	2242	3	says	say	VERB
ftr-380	2242	4	use	use	NOUN
ftr-380	2242	5	of	of	ADP
ftr-380	2242	6	the	the	DET
ftr-380	2242	7	vehicle	vehicle	NOUN
ftr-380	2242	8	to	to	PART
ftr-380	2242	9	deliver	deliver	VERB
ftr-380	2242	10	meals	meal	NOUN
ftr-380	2242	11	only	only	ADV
ftr-380	2242	12	a	a	DET
ftr-380	2242	13	few	few	ADJ
ftr-380	2242	14	times	time	NOUN
ftr-380	2242	15	is	be	AUX
ftr-380	2242	16	not	not	PART
ftr-380	2242	17	.	.	PUNCT
ftr-380	2243	1	example	example	NOUN
ftr-380	2243	2	7	7	NUM
ftr-380	2243	3	says	say	VERB
ftr-380	2243	4	that	that	SCONJ
ftr-380	2243	5	use	use	NOUN
ftr-380	2243	6	of	of	ADP
ftr-380	2243	7	the	the	DET
ftr-380	2243	8	vehicle	vehicle	NOUN
ftr-380	2243	9	to	to	PART
ftr-380	2243	10	deliver	deliver	VERB
ftr-380	2243	11	meals	meal	NOUN
ftr-380	2243	12	every	every	DET
ftr-380	2243	13	day	day	NOUN
ftr-380	2243	14	for	for	ADP
ftr-380	2243	15	one	one	NUM
ftr-380	2243	16	year	year	NOUN
ftr-380	2243	17	is	be	AUX
ftr-380	2243	18	.	.	PUNCT
ftr-380	2244	1	example	example	NOUN
ftr-380	2244	2	8	8	NUM
ftr-380	2244	3	says	say	VERB
ftr-380	2244	4	that	that	SCONJ
ftr-380	2244	5	driving	drive	VERB
ftr-380	2244	6	the	the	DET
ftr-380	2244	7	vehicle	vehicle	NOUN
ftr-380	2244	8	to	to	PART
ftr-380	2244	9	deliver	deliver	VERB
ftr-380	2244	10	meals	meal	NOUN
ftr-380	2244	11	a	a	DET
ftr-380	2244	12	total	total	NOUN
ftr-380	2244	13	of	of	ADP
ftr-380	2244	14	10,000	10,000	NUM
ftr-380	2244	15	miles	mile	NOUN
ftr-380	2244	16	over	over	ADP
ftr-380	2244	17	a	a	DET
ftr-380	2244	18	one	one	NUM
ftr-380	2244	19	-	-	PUNCT
ftr-380	2244	20	year	year	NOUN
ftr-380	2244	21	period	period	NOUN
ftr-380	2244	22	is	be	AUX
ftr-380	2244	23	.	.	PUNCT
ftr-380	2245	1	*	*	PUNCT
ftr-380	2245	2	the	the	DET
ftr-380	2245	3	gross	gross	ADJ
ftr-380	2245	4	sales	sale	NOUN
ftr-380	2245	5	proceeds	proceed	NOUN
ftr-380	2245	6	limitation	limitation	NOUN
ftr-380	2245	7	does	do	AUX
ftr-380	2245	8	not	not	PART
ftr-380	2245	9	apply	apply	VERB
ftr-380	2245	10	to	to	ADP
ftr-380	2245	11	a	a	DET
ftr-380	2245	12	sale	sale	NOUN
ftr-380	2245	13	to	to	ADP
ftr-380	2245	14	a	a	DET
ftr-380	2245	15	needy	needy	ADJ
ftr-380	2245	16	individual	individual	NOUN
ftr-380	2245	17	at	at	ADP
ftr-380	2245	18	a	a	DET
ftr-380	2245	19	price	price	NOUN
ftr-380	2245	20	significantly	significantly	ADV
ftr-380	2245	21	below	below	ADP
ftr-380	2245	22	fair	fair	ADJ
ftr-380	2245	23	market	market	NOUN
ftr-380	2245	24	value	value	NOUN
ftr-380	2245	25	,	,	PUNCT
ftr-380	2245	26	or	or	CCONJ
ftr-380	2245	27	a	a	DET
ftr-380	2245	28	gratuitous	gratuitous	ADJ
ftr-380	2245	29	transfer	transfer	NOUN
ftr-380	2245	30	to	to	ADP
ftr-380	2245	31	a	a	DET
ftr-380	2245	32	needy	needy	ADJ
ftr-380	2245	33	individual	individual	NOUN
ftr-380	2245	34	,	,	PUNCT
ftr-380	2245	35	in	in	ADP
ftr-380	2245	36	direct	direct	ADJ
ftr-380	2245	37	furtherance	furtherance	NOUN
ftr-380	2245	38	of	of	ADP
ftr-380	2245	39	a	a	DET
ftr-380	2245	40	charitable	charitable	ADJ
ftr-380	2245	41	purpose	purpose	NOUN
ftr-380	2245	42	of	of	ADP
ftr-380	2245	43	the	the	DET
ftr-380	2245	44	donee	donee	NOUN
ftr-380	2245	45	organization	organization	NOUN
ftr-380	2245	46	of	of	ADP
ftr-380	2245	47	relieving	relieve	VERB
ftr-380	2245	48	the	the	DET
ftr-380	2245	49	poor	poor	ADJ
ftr-380	2245	50	and	and	CCONJ
ftr-380	2245	51	distressed	distressed	ADJ
ftr-380	2245	52	or	or	CCONJ
ftr-380	2245	53	the	the	DET
ftr-380	2245	54	underprivileged	underprivileged	ADJ
ftr-380	2245	55	who	who	PRON
ftr-380	2245	56	are	be	AUX
ftr-380	2245	57	in	in	ADP
ftr-380	2245	58	need	need	NOUN
ftr-380	2245	59	of	of	ADP
ftr-380	2245	60	a	a	DET
ftr-380	2245	61	means	means	NOUN
ftr-380	2245	62	of	of	ADP
ftr-380	2245	63	transportation	transportation	NOUN
ftr-380	2245	64	.	.	PUNCT
ftr-380	2246	1	4	4	X
ftr-380	2246	2	.	.	X
ftr-380	2246	3	glass	glass	PROPN
ftr-380	2246	4	v.	v.	PROPN
ftr-380	2246	5	commissioner	commissioner	PROPN
ftr-380	2246	6	,	,	PUNCT
ftr-380	2246	7	124	124	NUM
ftr-380	2246	8	t.c	t.c	PROPN
ftr-380	2246	9	.	.	PROPN
ftr-380	2246	10	258	258	NUM
ftr-380	2246	11	(	(	PUNCT
ftr-380	2246	12	5/25/05	5/25/05	NUM
ftr-380	2246	13	)	)	PUNCT
ftr-380	2246	14	,	,	PUNCT
ftr-380	2246	15	held	hold	VERB
ftr-380	2246	16	that	that	SCONJ
ftr-380	2246	17	the	the	DET
ftr-380	2246	18	contribution	contribution	NOUN
ftr-380	2246	19	of	of	ADP
ftr-380	2246	20	a	a	DET
ftr-380	2246	21	perpetual	perpetual	ADJ
ftr-380	2246	22	conservation	conservation	NOUN
ftr-380	2246	23	easement	easement	NOUN
ftr-380	2246	24	that	that	PRON
ftr-380	2246	25	restricted	restrict	VERB
ftr-380	2246	26	development	development	NOUN
ftr-380	2246	27	of	of	ADP
ftr-380	2246	28	certain	certain	ADJ
ftr-380	2246	29	portions	portion	NOUN
ftr-380	2246	30	of	of	ADP
ftr-380	2246	31	the	the	DET
ftr-380	2246	32	taxpayers	taxpayer	NOUN
ftr-380	2246	33	'	'	PART
ftr-380	2246	34	lakefront	lakefront	NOUN
ftr-380	2246	35	residential	residential	ADJ
ftr-380	2246	36	lot	lot	NOUN
ftr-380	2246	37	,	,	PUNCT
ftr-380	2246	38	but	but	CCONJ
ftr-380	2246	39	which	which	PRON
ftr-380	2246	40	did	do	AUX
ftr-380	2246	41	not	not	PART
ftr-380	2246	42	otherwise	otherwise	ADV
ftr-380	2246	43	affect	affect	VERB
ftr-380	2246	44	the	the	DET
ftr-380	2246	45	taxpayers	taxpayer	NOUN
ftr-380	2246	46	'	'	PART
ftr-380	2246	47	use	use	NOUN
ftr-380	2246	48	or	or	CCONJ
ftr-380	2246	49	enjoyment	enjoyment	NOUN
ftr-380	2246	50	of	of	ADP
ftr-380	2246	51	the	the	DET
ftr-380	2246	52	property	property	NOUN
ftr-380	2246	53	,	,	PUNCT
ftr-380	2246	54	was	be	AUX
ftr-380	2246	55	a	a	DET
ftr-380	2246	56	qualified	qualified	ADJ
ftr-380	2246	57	conservation	conservation	NOUN
ftr-380	2246	58	contribution	contribution	NOUN
ftr-380	2246	59	under	under	ADP
ftr-380	2246	60	§	§	PROPN
ftr-380	2246	61	170(h	170(h	PROPN
ftr-380	2246	62	)	)	PUNCT
ftr-380	2246	63	because	because	SCONJ
ftr-380	2246	64	it	it	PRON
ftr-380	2246	65	protected	protect	VERB
ftr-380	2246	66	a	a	DET
ftr-380	2246	67	relatively	relatively	ADV
ftr-380	2246	68	natural	natural	ADJ
ftr-380	2246	69	habitat	habitat	NOUN
ftr-380	2246	70	of	of	ADP
ftr-380	2246	71	specifically	specifically	ADV
ftr-380	2246	72	identified	identify	VERB
ftr-380	2246	73	wildlife	wildlife	NOUN
ftr-380	2246	74	,	,	PUNCT
ftr-380	2246	75	including	include	VERB
ftr-380	2246	76	bald	bald	ADJ
ftr-380	2246	77	eagles	eagle	NOUN
ftr-380	2246	78	,	,	PUNCT
ftr-380	2246	79	and	and	CCONJ
ftr-380	2246	80	plants	plant	NOUN
ftr-380	2246	81	.	.	PUNCT
ftr-380	2247	1	5	5	NUM
ftr-380	2247	2	.	.	X
ftr-380	2247	3	eight	eight	NUM
ftr-380	2247	4	revenue	revenue	NOUN
ftr-380	2247	5	procedures	procedure	NOUN
ftr-380	2247	6	that	that	PRON
ftr-380	2247	7	contain	contain	VERB
ftr-380	2247	8	sample	sample	NOUN
ftr-380	2247	9	crut	crut	NOUN
ftr-380	2247	10	declarations	declaration	NOUN
ftr-380	2247	11	of	of	ADP
ftr-380	2247	12	various	various	ADJ
ftr-380	2247	13	sorts	sort	NOUN
ftr-380	2247	14	make	make	VERB
ftr-380	2247	15	it	it	PRON
ftr-380	2247	16	just	just	ADV
ftr-380	2247	17	a	a	DET
ftr-380	2247	18	little	little	ADJ
ftr-380	2247	19	bit	bit	NOUN
ftr-380	2247	20	easier	easy	ADJ
ftr-380	2247	21	to	to	PART
ftr-380	2247	22	give	give	VERB
ftr-380	2247	23	.	.	PUNCT
ftr-380	2248	1	revenue	revenue	NOUN
ftr-380	2248	2	procedures	procedure	NOUN
ftr-380	2248	3	2005	2005	NUM
ftr-380	2248	4	-	-	SYM
ftr-380	2248	5	52	52	NUM
ftr-380	2248	6	through	through	ADP
ftr-380	2248	7	2005	2005	NUM
ftr-380	2248	8	-	-	SYM
ftr-380	2248	9	59	59	NUM
ftr-380	2248	10	,	,	PUNCT
ftr-380	2248	11	2005	2005	NUM
ftr-380	2248	12	-	-	SYM
ftr-380	2248	13	34	34	NUM
ftr-380	2248	14	i.r.b	i.r.b	NOUN
ftr-380	2248	15	.	.	PUNCT
ftr-380	2248	16	326	326	NUM
ftr-380	2248	17	,	,	PUNCT
ftr-380	2248	18	339	339	NUM
ftr-380	2248	19	,	,	PUNCT
ftr-380	2248	20	353	353	NUM
ftr-380	2248	21	,	,	PUNCT
ftr-380	2248	22	367	367	NUM
ftr-380	2248	23	,	,	PUNCT
ftr-380	2248	24	383	383	NUM
ftr-380	2248	25	,	,	PUNCT
ftr-380	2248	26	392	392	NUM
ftr-380	2248	27	,	,	PUNCT
ftr-380	2248	28	402	402	NUM
ftr-380	2248	29	&	&	CCONJ
ftr-380	2248	30	412	412	NUM
ftr-380	2248	31	,	,	PUNCT
ftr-380	2248	32	respectively	respectively	ADV
ftr-380	2248	33	(	(	PUNCT
ftr-380	2248	34	8/22/05	8/22/05	NUM
ftr-380	2248	35	)	)	PUNCT
ftr-380	2248	36	.	.	PUNCT
ftr-380	2249	1	sample	sample	NOUN
ftr-380	2249	2	charitable	charitable	ADJ
ftr-380	2249	3	remainder	remainder	NOUN
ftr-380	2249	4	unitrust	unitrust	ADJ
ftr-380	2249	5	declarations	declaration	NOUN
ftr-380	2249	6	that	that	PRON
ftr-380	2249	7	meet	meet	VERB
ftr-380	2249	8	the	the	DET
ftr-380	2249	9	requirements	requirement	NOUN
ftr-380	2249	10	of	of	ADP
ftr-380	2249	11	§	§	PROPN
ftr-380	2249	12	664	664	NUM
ftr-380	2249	13	.	.	PUNCT
ftr-380	2250	1	[	[	X
ftr-380	2250	2	vol	vol	NOUN
ftr-380	2250	3	.	.	PUNCT
ftr-380	2250	4	8	8	NUM
ftr-380	2250	5	:	:	PUNCT
ftr-380	2250	6	si	si	PROPN
ftr-380	2250	7	recent	recent	ADJ
ftr-380	2250	8	developments	development	NOUN
ftr-380	2250	9	in	in	ADP
ftr-380	2250	10	federal	federal	ADJ
ftr-380	2250	11	income	income	NOUN
ftr-380	2250	12	taxation	taxation	NOUN
ftr-380	2250	13	6	6	NUM
ftr-380	2250	14	.	.	PUNCT
ftr-380	2251	1	under	under	ADP
ftr-380	2251	2	the	the	DET
ftr-380	2251	3	katrina	katrina	PROPN
ftr-380	2251	4	tax	tax	PROPN
ftr-380	2251	5	act	act	PROPN
ftr-380	2251	6	,	,	PUNCT
ftr-380	2251	7	"	"	PUNCT
ftr-380	2251	8	qualified	qualified	ADJ
ftr-380	2251	9	disaster	disaster	NOUN
ftr-380	2251	10	contributions	contribution	NOUN
ftr-380	2251	11	"	"	PUNCT
ftr-380	2251	12	made	make	VERB
ftr-380	2251	13	between	between	ADP
ftr-380	2251	14	8/28/05	8/28/05	PROPN
ftr-380	2251	15	and	and	CCONJ
ftr-380	2251	16	12/31/05	12/31/05	PROPN
ftr-380	2251	17	will	will	AUX
ftr-380	2251	18	be	be	AUX
ftr-380	2251	19	deductible	deductible	ADJ
ftr-380	2251	20	without	without	ADP
ftr-380	2251	21	regard	regard	NOUN
ftr-380	2251	22	to	to	ADP
ftr-380	2251	23	the	the	DET
ftr-380	2251	24	50	50	NUM
ftr-380	2251	25	-	-	PUNCT
ftr-380	2251	26	percent	percent	NOUN
ftr-380	2251	27	-	-	PUNCT
ftr-380	2251	28	of	of	ADP
ftr-380	2251	29	-	-	PUNCT
ftr-380	2251	30	agi	agi	NOUN
ftr-380	2251	31	limit	limit	NOUN
ftr-380	2251	32	.	.	PUNCT
ftr-380	2252	1	7	7	X
ftr-380	2252	2	.	.	X
ftr-380	2252	3	under	under	ADP
ftr-380	2252	4	the	the	DET
ftr-380	2252	5	katrina	katrina	PROPN
ftr-380	2252	6	tax	tax	PROPN
ftr-380	2252	7	act	act	PROPN
ftr-380	2252	8	,	,	PUNCT
ftr-380	2252	9	charitable	charitable	ADJ
ftr-380	2252	10	deductions	deduction	NOUN
ftr-380	2252	11	for	for	ADP
ftr-380	2252	12	contributions	contribution	NOUN
ftr-380	2252	13	of	of	ADP
ftr-380	2252	14	food	food	NOUN
ftr-380	2252	15	inventory	inventory	NOUN
ftr-380	2252	16	would	would	AUX
ftr-380	2252	17	be	be	AUX
ftr-380	2252	18	permitted	permit	VERB
ftr-380	2252	19	up	up	ADP
ftr-380	2252	20	to	to	ADP
ftr-380	2252	21	the	the	DET
ftr-380	2252	22	lesser	less	ADJ
ftr-380	2252	23	of	of	ADP
ftr-380	2252	24	(	(	PUNCT
ftr-380	2252	25	i	i	NOUN
ftr-380	2252	26	)	)	PUNCT
ftr-380	2252	27	fair	fair	ADJ
ftr-380	2252	28	market	market	NOUN
ftr-380	2252	29	value	value	NOUN
ftr-380	2252	30	or	or	CCONJ
ftr-380	2252	31	(	(	PUNCT
ftr-380	2252	32	ii	ii	NOUN
ftr-380	2252	33	)	)	PUNCT
ftr-380	2252	34	twice	twice	ADJ
ftr-380	2252	35	basis	basis	NOUN
ftr-380	2252	36	;	;	PUNCT
ftr-380	2252	37	the	the	DET
ftr-380	2252	38	same	same	ADJ
ftr-380	2252	39	permitted	permit	VERB
ftr-380	2252	40	deduction	deduction	NOUN
ftr-380	2252	41	would	would	AUX
ftr-380	2252	42	apply	apply	VERB
ftr-380	2252	43	to	to	ADP
ftr-380	2252	44	contribution	contribution	NOUN
ftr-380	2252	45	of	of	ADP
ftr-380	2252	46	book	book	NOUN
ftr-380	2252	47	inventory	inventory	NOUN
ftr-380	2252	48	to	to	ADP
ftr-380	2252	49	public	public	ADJ
ftr-380	2252	50	schools	school	NOUN
ftr-380	2252	51	.	.	PUNCT
ftr-380	2253	1	effective	effective	ADJ
ftr-380	2253	2	for	for	ADP
ftr-380	2253	3	contributions	contribution	NOUN
ftr-380	2253	4	made	make	VERB
ftr-380	2253	5	between	between	ADP
ftr-380	2253	6	8/28/05	8/28/05	PROPN
ftr-380	2253	7	and	and	CCONJ
ftr-380	2253	8	12/31/05	12/31/05	PROPN
ftr-380	2253	9	.	.	NOUN
ftr-380	2253	10	8	8	NUM
ftr-380	2253	11	.	.	PUNCT
ftr-380	2253	12	sklar	sklar	ADJ
ftr-380	2253	13	v.commissioner	v.commissioner	NOUN
ftr-380	2253	14	,	,	PUNCT
ftr-380	2253	15	125	125	NUM
ftr-380	2253	16	t.c	t.c	PROPN
ftr-380	2253	17	.	.	PROPN
ftr-380	2253	18	281	281	NUM
ftr-380	2253	19	(	(	PUNCT
ftr-380	2253	20	12/21/05	12/21/05	NUM
ftr-380	2253	21	)	)	PUNCT
ftr-380	2253	22	,	,	PUNCT
ftr-380	2253	23	as	as	SCONJ
ftr-380	2253	24	amended	amend	VERB
ftr-380	2253	25	,	,	PUNCT
ftr-380	2253	26	2/7/06	2/7/06	NUM
ftr-380	2253	27	.	.	PUNCT
ftr-380	2254	1	another	another	DET
ftr-380	2254	2	context	context	NOUN
ftr-380	2254	3	in	in	ADP
ftr-380	2254	4	which	which	PRON
ftr-380	2254	5	taxpayers	taxpayer	NOUN
ftr-380	2254	6	have	have	AUX
ftr-380	2254	7	repeatedly	repeatedly	ADV
ftr-380	2254	8	and	and	CCONJ
ftr-380	2254	9	unsuccessfully	unsuccessfully	ADV
ftr-380	2254	10	sought	seek	VERB
ftr-380	2254	11	to	to	PART
ftr-380	2254	12	claim	claim	VERB
ftr-380	2254	13	charitable	charitable	ADJ
ftr-380	2254	14	contribution	contribution	NOUN
ftr-380	2254	15	deductions	deduction	NOUN
ftr-380	2254	16	for	for	ADP
ftr-380	2254	17	payments	payment	NOUN
ftr-380	2254	18	with	with	ADP
ftr-380	2254	19	respect	respect	NOUN
ftr-380	2254	20	to	to	ADP
ftr-380	2254	21	which	which	PRON
ftr-380	2254	22	they	they	PRON
ftr-380	2254	23	have	have	AUX
ftr-380	2254	24	received	receive	VERB
ftr-380	2254	25	a	a	DET
ftr-380	2254	26	quidpro	quidpro	ADJ
ftr-380	2254	27	quo	quo	NOUN
ftr-380	2254	28	is	be	AUX
ftr-380	2254	29	tuition	tuition	NOUN
ftr-380	2254	30	payments	payment	NOUN
ftr-380	2254	31	to	to	ADP
ftr-380	2254	32	religious	religious	ADJ
ftr-380	2254	33	schools	school	NOUN
ftr-380	2254	34	that	that	PRON
ftr-380	2254	35	provide	provide	VERB
ftr-380	2254	36	both	both	CCONJ
ftr-380	2254	37	secular	secular	ADJ
ftr-380	2254	38	and	and	CCONJ
ftr-380	2254	39	religious	religious	ADJ
ftr-380	2254	40	education	education	NOUN
ftr-380	2254	41	.	.	PUNCT
ftr-380	2255	1	even	even	ADV
ftr-380	2255	2	if	if	SCONJ
ftr-380	2255	3	tuition	tuition	NOUN
ftr-380	2255	4	can	can	AUX
ftr-380	2255	5	be	be	AUX
ftr-380	2255	6	mathematically	mathematically	ADV
ftr-380	2255	7	prorated	prorate	VERB
ftr-380	2255	8	between	between	ADP
ftr-380	2255	9	the	the	DET
ftr-380	2255	10	portion	portion	NOUN
ftr-380	2255	11	attributable	attributable	ADJ
ftr-380	2255	12	to	to	ADP
ftr-380	2255	13	the	the	DET
ftr-380	2255	14	secular	secular	ADJ
ftr-380	2255	15	education	education	NOUN
ftr-380	2255	16	and	and	CCONJ
ftr-380	2255	17	the	the	DET
ftr-380	2255	18	portion	portion	NOUN
ftr-380	2255	19	attributable	attributable	ADJ
ftr-380	2255	20	to	to	ADP
ftr-380	2255	21	religious	religious	ADJ
ftr-380	2255	22	education	education	NOUN
ftr-380	2255	23	,	,	PUNCT
ftr-380	2255	24	or	or	CCONJ
ftr-380	2255	25	the	the	DET
ftr-380	2255	26	taxpayer	taxpayer	NOUN
ftr-380	2255	27	can	can	AUX
ftr-380	2255	28	demonstrate	demonstrate	VERB
ftr-380	2255	29	that	that	SCONJ
ftr-380	2255	30	the	the	DET
ftr-380	2255	31	tuition	tuition	NOUN
ftr-380	2255	32	exceeds	exceed	VERB
ftr-380	2255	33	the	the	DET
ftr-380	2255	34	value	value	NOUN
ftr-380	2255	35	of	of	ADP
ftr-380	2255	36	the	the	DET
ftr-380	2255	37	secular	secular	ADJ
ftr-380	2255	38	education	education	NOUN
ftr-380	2255	39	,	,	PUNCT
ftr-380	2255	40	the	the	DET
ftr-380	2255	41	deduction	deduction	NOUN
ftr-380	2255	42	has	have	AUX
ftr-380	2255	43	been	be	AUX
ftr-380	2255	44	disallowed	disallow	VERB
ftr-380	2255	45	because	because	SCONJ
ftr-380	2255	46	taxpayers	taxpayer	NOUN
ftr-380	2255	47	have	have	AUX
ftr-380	2255	48	been	be	AUX
ftr-380	2255	49	unable	unable	ADJ
ftr-380	2255	50	to	to	PART
ftr-380	2255	51	demonstrate	demonstrate	VERB
ftr-380	2255	52	any	any	DET
ftr-380	2255	53	charitable	charitable	ADJ
ftr-380	2255	54	intent	intent	NOUN
ftr-380	2255	55	in	in	ADP
ftr-380	2255	56	paying	pay	VERB
ftr-380	2255	57	the	the	DET
ftr-380	2255	58	tuition	tuition	NOUN
ftr-380	2255	59	.	.	PUNCT
ftr-380	2256	1	the	the	DET
ftr-380	2256	2	special	special	ADJ
ftr-380	2256	3	exception	exception	NOUN
ftr-380	2256	4	for	for	ADP
ftr-380	2256	5	religious	religious	ADJ
ftr-380	2256	6	benefits	benefit	NOUN
ftr-380	2256	7	does	do	AUX
ftr-380	2256	8	not	not	PART
ftr-380	2256	9	apply	apply	VERB
ftr-380	2256	10	to	to	ADP
ftr-380	2256	11	payments	payment	NOUN
ftr-380	2256	12	to	to	ADP
ftr-380	2256	13	religious	religious	ADJ
ftr-380	2256	14	schools	school	NOUN
ftr-380	2256	15	.	.	PUNCT
ftr-380	2257	1	x.	x.	NOUN
ftr-380	2257	2	tax	tax	NOUN
ftr-380	2257	3	procedure	procedure	NOUN
ftr-380	2257	4	a.	a.	NOUN
ftr-380	2257	5	interest	interest	NOUN
ftr-380	2257	6	,	,	PUNCT
ftr-380	2257	7	penalties	penalty	NOUN
ftr-380	2257	8	and	and	CCONJ
ftr-380	2257	9	prosecutions	prosecution	NOUN
ftr-380	2257	10	1	1	NUM
ftr-380	2257	11	.	.	PUNCT
ftr-380	2258	1	the	the	DET
ftr-380	2258	2	"	"	PUNCT
ftr-380	2258	3	common	common	ADJ
ftr-380	2258	4	law	law	NOUN
ftr-380	2258	5	"	"	PUNCT
ftr-380	2258	6	rule	rule	NOUN
ftr-380	2258	7	that	that	SCONJ
ftr-380	2258	8	one	one	NUM
ftr-380	2258	9	country	country	NOUN
ftr-380	2258	10	does	do	AUX
ftr-380	2258	11	not	not	PART
ftr-380	2258	12	prosecute	prosecute	VERB
ftr-380	2258	13	for	for	ADP
ftr-380	2258	14	violation	violation	NOUN
ftr-380	2258	15	of	of	ADP
ftr-380	2258	16	another	another	DET
ftr-380	2258	17	country	country	NOUN
ftr-380	2258	18	's	's	PART
ftr-380	2258	19	tax	tax	NOUN
ftr-380	2258	20	law	law	NOUN
ftr-380	2258	21	was	be	AUX
ftr-380	2258	22	not	not	PART
ftr-380	2258	23	violated	violate	VERB
ftr-380	2258	24	here	here	ADV
ftr-380	2258	25	.	.	PUNCT
ftr-380	2259	1	practitioners	practitioner	NOUN
ftr-380	2259	2	should	should	AUX
ftr-380	2259	3	have	have	VERB
ftr-380	2259	4	a	a	DET
ftr-380	2259	5	level	level	NOUN
ftr-380	2259	6	of	of	ADP
ftr-380	2259	7	concern	concern	NOUN
ftr-380	2259	8	that	that	PRON
ftr-380	2259	9	is	be	AUX
ftr-380	2259	10	"	"	PUNCT
ftr-380	2259	11	somewhere	somewhere	ADV
ftr-380	2259	12	between	between	ADP
ftr-380	2259	13	chicken	chicken	NOUN
ftr-380	2259	14	little	little	ADJ
ftr-380	2259	15	and	and	CCONJ
ftr-380	2259	16	pollyanna	pollyanna	NOUN
ftr-380	2259	17	.	.	PUNCT
ftr-380	2259	18	"	"	PUNCT
ftr-380	2260	1	pasquantino	pasquantino	PROPN
ftr-380	2260	2	v.	v.	ADP
ftr-380	2260	3	united	united	PROPN
ftr-380	2260	4	states	states	PROPN
ftr-380	2260	5	,	,	PUNCT
ftr-380	2260	6	544	544	NUM
ftr-380	2260	7	u.s	u.s	PROPN
ftr-380	2260	8	.	.	PROPN
ftr-380	2260	9	349	349	NUM
ftr-380	2260	10	(	(	PUNCT
ftr-380	2260	11	4/26/05	4/26/05	NUM
ftr-380	2260	12	)	)	PUNCT
ftr-380	2260	13	(	(	PUNCT
ftr-380	2260	14	5	5	NUM
ftr-380	2260	15	-	-	SYM
ftr-380	2260	16	4	4	NUM
ftr-380	2260	17	)	)	PUNCT
ftr-380	2260	18	.	.	PUNCT
ftr-380	2261	1	criminal	criminal	ADJ
ftr-380	2261	2	convictions	conviction	NOUN
ftr-380	2261	3	for	for	ADP
ftr-380	2261	4	wire	wire	NOUN
ftr-380	2261	5	fraud	fraud	NOUN
ftr-380	2261	6	in	in	ADP
ftr-380	2261	7	connection	connection	NOUN
ftr-380	2261	8	with	with	ADP
ftr-380	2261	9	the	the	DET
ftr-380	2261	10	transportation	transportation	NOUN
ftr-380	2261	11	of	of	ADP
ftr-380	2261	12	liquor	liquor	NOUN
ftr-380	2261	13	from	from	ADP
ftr-380	2261	14	the	the	DET
ftr-380	2261	15	united	united	PROPN
ftr-380	2261	16	states	states	PROPN
ftr-380	2261	17	into	into	ADP
ftr-380	2261	18	canada	canada	PROPN
ftr-380	2261	19	without	without	ADP
ftr-380	2261	20	paying	pay	VERB
ftr-380	2261	21	canadian	canadian	ADJ
ftr-380	2261	22	excise	excise	NOUN
ftr-380	2261	23	taxes	taxis	NOUN
ftr-380	2261	24	were	be	AUX
ftr-380	2261	25	affirmed	affirm	VERB
ftr-380	2261	26	.	.	PUNCT
ftr-380	2262	1	the	the	DET
ftr-380	2262	2	majority	majority	NOUN
ftr-380	2262	3	opinion	opinion	NOUN
ftr-380	2262	4	by	by	ADP
ftr-380	2262	5	justice	justice	PROPN
ftr-380	2262	6	thomas	thomas	PROPN
ftr-380	2262	7	held	hold	VERB
ftr-380	2262	8	that	that	SCONJ
ftr-380	2262	9	the	the	DET
ftr-380	2262	10	"	"	PUNCT
ftr-380	2262	11	common	common	ADJ
ftr-380	2262	12	law	law	NOUN
ftr-380	2262	13	revenue	revenue	NOUN
ftr-380	2262	14	rule	rule	NOUN
ftr-380	2262	15	"	"	PUNCT
ftr-380	2262	16	[	[	X
ftr-380	2262	17	as	as	SCONJ
ftr-380	2262	18	it	it	PRON
ftr-380	2262	19	existed	exist	VERB
ftr-380	2262	20	when	when	SCONJ
ftr-380	2262	21	the	the	DET
ftr-380	2262	22	wire	wire	NOUN
ftr-380	2262	23	fraud	fraud	PROPN
ftr-380	2262	24	statute	statute	PROPN
ftr-380	2262	25	was	be	AUX
ftr-380	2262	26	enacted	enact	VERB
ftr-380	2262	27	in	in	ADP
ftr-380	2262	28	1952	1952	NUM
ftr-380	2262	29	]	]	PUNCT
ftr-380	2262	30	under	under	ADP
ftr-380	2262	31	which	which	PRON
ftr-380	2262	32	the	the	DET
ftr-380	2262	33	tax	tax	NOUN
ftr-380	2262	34	liabilities	liability	NOUN
ftr-380	2262	35	of	of	ADP
ftr-380	2262	36	one	one	NUM
ftr-380	2262	37	sovereign	sovereign	NOUN
ftr-380	2262	38	will	will	AUX
ftr-380	2262	39	not	not	PART
ftr-380	2262	40	be	be	AUX
ftr-380	2262	41	enforced	enforce	VERB
ftr-380	2262	42	by	by	ADP
ftr-380	2262	43	those	those	PRON
ftr-380	2262	44	of	of	ADP
ftr-380	2262	45	another	another	DET
ftr-380	2262	46	sovereign	sovereign	ADJ
ftr-380	2262	47	,	,	PUNCT
ftr-380	2262	48	i.e.	i.e.	X
ftr-380	2262	49	the	the	DET
ftr-380	2262	50	rule	rule	NOUN
ftr-380	2262	51	bars	bar	NOUN
ftr-380	2262	52	"	"	PUNCT
ftr-380	2262	53	collection	collection	NOUN
ftr-380	2262	54	of	of	ADP
ftr-380	2262	55	tax	tax	NOUN
ftr-380	2262	56	obligations	obligation	NOUN
ftr-380	2262	57	of	of	ADP
ftr-380	2262	58	foreign	foreign	ADJ
ftr-380	2262	59	nations	nation	NOUN
ftr-380	2262	60	,	,	PUNCT
ftr-380	2262	61	"	"	PUNCT
ftr-380	2262	62	is	be	AUX
ftr-380	2262	63	not	not	PART
ftr-380	2262	64	violated	violate	VERB
ftr-380	2262	65	by	by	ADP
ftr-380	2262	66	this	this	DET
ftr-380	2262	67	prosecution	prosecution	NOUN
ftr-380	2262	68	for	for	ADP
ftr-380	2262	69	wire	wire	NOUN
ftr-380	2262	70	fraud	fraud	NOUN
ftr-380	2262	71	because	because	SCONJ
ftr-380	2262	72	the	the	DET
ftr-380	2262	73	dominant	dominant	ADJ
ftr-380	2262	74	characteristic	characteristic	NOUN
ftr-380	2262	75	of	of	ADP
ftr-380	2262	76	the	the	DET
ftr-380	2262	77	case	case	NOUN
ftr-380	2262	78	was	be	AUX
ftr-380	2262	79	the	the	DET
ftr-380	2262	80	prosecution	prosecution	NOUN
ftr-380	2262	81	of	of	ADP
ftr-380	2262	82	fraud	fraud	NOUN
ftr-380	2262	83	,	,	PUNCT
ftr-380	2262	84	and	and	CCONJ
ftr-380	2262	85	not	not	PART
ftr-380	2262	86	foreign	foreign	ADJ
ftr-380	2262	87	tax	tax	NOUN
ftr-380	2262	88	collection	collection	NOUN
ftr-380	2262	89	.	.	PUNCT
ftr-380	2263	1	*	*	PUNCT
ftr-380	2263	2	the	the	DET
ftr-380	2263	3	suggestion	suggestion	NOUN
ftr-380	2263	4	has	have	AUX
ftr-380	2263	5	been	be	AUX
ftr-380	2263	6	made	make	VERB
ftr-380	2263	7	that	that	SCONJ
ftr-380	2263	8	a	a	DET
ftr-380	2263	9	practitioner	practitioner	NOUN
ftr-380	2263	10	's	's	PART
ftr-380	2263	11	reaction	reaction	NOUN
ftr-380	2263	12	to	to	ADP
ftr-380	2263	13	this	this	DET
ftr-380	2263	14	case	case	NOUN
ftr-380	2263	15	should	should	AUX
ftr-380	2263	16	be	be	AUX
ftr-380	2263	17	"	"	PUNCT
ftr-380	2263	18	somewhere	somewhere	ADV
ftr-380	2263	19	between	between	ADP
ftr-380	2263	20	chicken	chicken	NOUN
ftr-380	2263	21	little	little	ADJ
ftr-380	2263	22	and	and	CCONJ
ftr-380	2263	23	pollyanna	pollyanna	NOUN
ftr-380	2263	24	.	.	PUNCT
ftr-380	2263	25	"	"	PUNCT
ftr-380	2264	1	2006	2006	NUM
ftr-380	2264	2	]	]	PUNCT
ftr-380	2264	3	florida	florida	PROPN
ftr-380	2264	4	tax	tax	PROPN
ftr-380	2264	5	review	review	NOUN
ftr-380	2264	6	2	2	NUM
ftr-380	2264	7	.	.	PUNCT
ftr-380	2265	1	t.d	t.d	PROPN
ftr-380	2265	2	.	.	PROPN
ftr-380	2265	3	9186	9186	NUM
ftr-380	2265	4	,	,	PUNCT
ftr-380	2265	5	qualified	qualified	ADJ
ftr-380	2265	6	amended	amend	VERB
ftr-380	2265	7	returns	return	NOUN
ftr-380	2265	8	,	,	PUNCT
ftr-380	2265	9	70	70	NUM
ftr-380	2265	10	f.r	f.r	NOUN
ftr-380	2265	11	.	.	NOUN
ftr-380	2265	12	10037	10037	NUM
ftr-380	2265	13	(	(	PUNCT
ftr-380	2265	14	3/2/05	3/2/05	NUM
ftr-380	2265	15	)	)	PUNCT
ftr-380	2265	16	.	.	PUNCT
ftr-380	2266	1	temp	temp	NOUN
ftr-380	2266	2	.	.	PUNCT
ftr-380	2267	1	reg	reg	PROPN
ftr-380	2267	2	.	.	PUNCT
ftr-380	2268	1	§	§	PROPN
ftr-380	2268	2	1.6664	1.6664	NUM
ftr-380	2268	3	-	-	SYM
ftr-380	2268	4	2t(c	2t(c	NUM
ftr-380	2268	5	)	)	PUNCT
ftr-380	2268	6	provides	provide	VERB
ftr-380	2268	7	that	that	SCONJ
ftr-380	2268	8	the	the	DET
ftr-380	2268	9	amount	amount	NOUN
ftr-380	2268	10	reported	report	VERB
ftr-380	2268	11	on	on	ADP
ftr-380	2268	12	a	a	DET
ftr-380	2268	13	"	"	PUNCT
ftr-380	2268	14	qualified	qualified	ADJ
ftr-380	2268	15	amended	amend	VERB
ftr-380	2268	16	return	return	NOUN
ftr-380	2268	17	"	"	PUNCT
ftr-380	2268	18	will	will	AUX
ftr-380	2268	19	be	be	AUX
ftr-380	2268	20	treated	treat	VERB
ftr-380	2268	21	as	as	ADP
ftr-380	2268	22	an	an	DET
ftr-380	2268	23	amount	amount	NOUN
ftr-380	2268	24	shown	show	VERB
ftr-380	2268	25	as	as	ADP
ftr-380	2268	26	tax	tax	NOUN
ftr-380	2268	27	on	on	ADP
ftr-380	2268	28	the	the	DET
ftr-380	2268	29	taxpayer	taxpayer	NOUN
ftr-380	2268	30	's	's	PART
ftr-380	2268	31	return	return	NOUN
ftr-380	2268	32	for	for	ADP
ftr-380	2268	33	purposes	purpose	NOUN
ftr-380	2268	34	of	of	ADP
ftr-380	2268	35	determining	determine	VERB
ftr-380	2268	36	whether	whether	SCONJ
ftr-380	2268	37	there	there	PRON
ftr-380	2268	38	is	be	VERB
ftr-380	2268	39	an	an	DET
ftr-380	2268	40	underpayment	underpayment	NOUN
ftr-380	2268	41	of	of	ADP
ftr-380	2268	42	tax	tax	NOUN
ftr-380	2268	43	subject	subject	NOUN
ftr-380	2268	44	to	to	ADP
ftr-380	2268	45	an	an	DET
ftr-380	2268	46	accuracy	accuracy	NOUN
ftr-380	2268	47	-	-	PUNCT
ftr-380	2268	48	related	relate	VERB
ftr-380	2268	49	penalty	penalty	NOUN
ftr-380	2268	50	.	.	PUNCT
ftr-380	2269	1	generally	generally	ADV
ftr-380	2269	2	speaking	speak	VERB
ftr-380	2269	3	,	,	PUNCT
ftr-380	2269	4	an	an	DET
ftr-380	2269	5	amended	amend	VERB
ftr-380	2269	6	return	return	NOUN
ftr-380	2269	7	is	be	AUX
ftr-380	2269	8	a	a	DET
ftr-380	2269	9	"	"	PUNCT
ftr-380	2269	10	qualified	qualified	ADJ
ftr-380	2269	11	amended	amend	VERB
ftr-380	2269	12	return	return	NOUN
ftr-380	2269	13	"	"	PUNCT
ftr-380	2269	14	if	if	SCONJ
ftr-380	2269	15	it	it	PRON
ftr-380	2269	16	is	be	AUX
ftr-380	2269	17	filed	file	VERB
ftr-380	2269	18	before	before	ADP
ftr-380	2269	19	the	the	DET
ftr-380	2269	20	irs	irs	PROPN
ftr-380	2269	21	first	first	ADJ
ftr-380	2269	22	contacts	contact	NOUN
ftr-380	2269	23	the	the	DET
ftr-380	2269	24	taxpayer	taxpayer	NOUN
ftr-380	2269	25	concerning	concern	VERB
ftr-380	2269	26	an	an	DET
ftr-380	2269	27	examination	examination	NOUN
ftr-380	2269	28	of	of	ADP
ftr-380	2269	29	the	the	DET
ftr-380	2269	30	return	return	NOUN
ftr-380	2269	31	.	.	PUNCT
ftr-380	2270	1	temp	temp	NOUN
ftr-380	2270	2	.	.	PUNCT
ftr-380	2271	1	reg	reg	PROPN
ftr-380	2271	2	.	.	PUNCT
ftr-380	2272	1	§	§	PROPN
ftr-380	2272	2	1.6664	1.6664	NUM
ftr-380	2272	3	-	-	PUNCT
ftr-380	2272	4	2t(c)(3	2t(c)(3	NUM
ftr-380	2272	5	)	)	PUNCT
ftr-380	2272	6	.	.	PUNCT
ftr-380	2273	1	3	3	X
ftr-380	2273	2	.	.	X
ftr-380	2273	3	rev	rev	PROPN
ftr-380	2273	4	.	.	PROPN
ftr-380	2273	5	proc	proc	PROPN
ftr-380	2273	6	.	.	PUNCT
ftr-380	2274	1	2005	2005	NUM
ftr-380	2274	2	-	-	SYM
ftr-380	2274	3	34	34	NUM
ftr-380	2274	4	,	,	PUNCT
ftr-380	2274	5	2005	2005	NUM
ftr-380	2274	6	-	-	SYM
ftr-380	2274	7	24	24	NUM
ftr-380	2274	8	i.r.b	i.r.b	NOUN
ftr-380	2274	9	.	.	PUNCT
ftr-380	2275	1	1233	1233	NUM
ftr-380	2275	2	(	(	PUNCT
ftr-380	2275	3	5/20/05	5/20/05	NUM
ftr-380	2275	4	)	)	PUNCT
ftr-380	2275	5	.	.	PUNCT
ftr-380	2276	1	this	this	DET
ftr-380	2276	2	revenue	revenue	NOUN
ftr-380	2276	3	procedure	procedure	NOUN
ftr-380	2276	4	sets	set	VERB
ftr-380	2276	5	forth	forth	ADP
ftr-380	2276	6	procedures	procedure	NOUN
ftr-380	2276	7	for	for	ADP
ftr-380	2276	8	appeals	appeal	NOUN
ftr-380	2276	9	of	of	ADP
ftr-380	2276	10	proposed	propose	VERB
ftr-380	2276	11	trust	trust	NOUN
ftr-380	2276	12	fund	fund	PROPN
ftr-380	2276	13	recovery	recovery	NOUN
ftr-380	2276	14	penalty	penalty	NOUN
ftr-380	2276	15	assessments	assessment	NOUN
ftr-380	2276	16	arising	arise	VERB
ftr-380	2276	17	under	under	ADP
ftr-380	2276	18	§	§	PROPN
ftr-380	2276	19	6672	6672	NUM
ftr-380	2276	20	,	,	PUNCT
ftr-380	2276	21	updated	update	VERB
ftr-380	2276	22	to	to	PART
ftr-380	2276	23	reflect	reflect	VERB
ftr-380	2276	24	amendments	amendment	NOUN
ftr-380	2276	25	made	make	VERB
ftr-380	2276	26	by	by	ADP
ftr-380	2276	27	the	the	DET
ftr-380	2276	28	taxpayer	taxpayer	NOUN
ftr-380	2276	29	bill	bill	NOUN
ftr-380	2276	30	of	of	ADP
ftr-380	2276	31	rights	right	NOUN
ftr-380	2276	32	,	,	PUNCT
ftr-380	2276	33	p.l	p.l	PROPN
ftr-380	2276	34	.	.	PROPN
ftr-380	2276	35	104	104	NUM
ftr-380	2276	36	-	-	SYM
ftr-380	2276	37	168	168	NUM
ftr-380	2276	38	.	.	PUNCT
ftr-380	2277	1	effective	effective	ADJ
ftr-380	2277	2	for	for	ADP
ftr-380	2277	3	penalties	penalty	NOUN
ftr-380	2277	4	proposed	propose	VERB
ftr-380	2277	5	on	on	ADP
ftr-380	2277	6	or	or	CCONJ
ftr-380	2277	7	after	after	ADP
ftr-380	2277	8	5/20/05	5/20/05	NUM
ftr-380	2277	9	.	.	PUNCT
ftr-380	2278	1	4	4	NUM
ftr-380	2278	2	.	.	PUNCT
ftr-380	2279	1	but	but	CCONJ
ftr-380	2279	2	will	will	AUX
ftr-380	2279	3	he	he	PRON
ftr-380	2279	4	be	be	AUX
ftr-380	2279	5	a	a	DET
ftr-380	2279	6	"	"	PUNCT
ftr-380	2279	7	survivor	survivor	NOUN
ftr-380	2279	8	"	"	PUNCT
ftr-380	2279	9	in	in	ADP
ftr-380	2279	10	the	the	DET
ftr-380	2279	11	u.s	u.s	PROPN
ftr-380	2279	12	.	.	PROPN
ftr-380	2279	13	court	court	PROPN
ftr-380	2279	14	for	for	ADP
ftr-380	2279	15	the	the	DET
ftr-380	2279	16	district	district	NOUN
ftr-380	2279	17	of	of	ADP
ftr-380	2279	18	rhode	rhode	PROPN
ftr-380	2279	19	island	island	NOUN
ftr-380	2279	20	?	?	PUNCT
ftr-380	2280	1	a	a	DET
ftr-380	2280	2	justice	justice	PROPN
ftr-380	2280	3	department	department	PROPN
ftr-380	2280	4	news	news	PROPN
ftr-380	2280	5	release	release	NOUN
ftr-380	2280	6	,	,	PUNCT
ftr-380	2280	7	dated	date	VERB
ftr-380	2280	8	9/8/05	9/8/05	NUM
ftr-380	2280	9	,	,	PUNCT
ftr-380	2280	10	announced	announce	VERB
ftr-380	2280	11	that	that	SCONJ
ftr-380	2280	12	richard	richard	PROPN
ftr-380	2280	13	hatch	hatch	PROPN
ftr-380	2280	14	was	be	AUX
ftr-380	2280	15	indicted	indict	VERB
ftr-380	2280	16	on	on	ADP
ftr-380	2280	17	charges	charge	NOUN
ftr-380	2280	18	of	of	ADP
ftr-380	2280	19	tax	tax	NOUN
ftr-380	2280	20	evasion	evasion	NOUN
ftr-380	2280	21	for	for	ADP
ftr-380	2280	22	failing	fail	VERB
ftr-380	2280	23	to	to	PART
ftr-380	2280	24	report	report	VERB
ftr-380	2280	25	about	about	ADV
ftr-380	2280	26	$	$	SYM
ftr-380	2280	27	1,037,000	1,037,000	NUM
ftr-380	2280	28	dollars	dollar	NOUN
ftr-380	2280	29	of	of	ADP
ftr-380	2280	30	income	income	NOUN
ftr-380	2280	31	from	from	ADP
ftr-380	2280	32	the	the	DET
ftr-380	2280	33	television	television	NOUN
ftr-380	2280	34	reality	reality	NOUN
ftr-380	2280	35	series	series	NOUN
ftr-380	2280	36	and	and	CCONJ
ftr-380	2280	37	about	about	ADV
ftr-380	2280	38	$	$	SYM
ftr-380	2280	39	391,000	391,000	NUM
ftr-380	2280	40	of	of	ADP
ftr-380	2280	41	income	income	NOUN
ftr-380	2280	42	from	from	ADP
ftr-380	2280	43	other	other	ADJ
ftr-380	2280	44	sources	source	NOUN
ftr-380	2280	45	.	.	PUNCT
ftr-380	2281	1	http://www.usdoj.gov/opa/pr/2005/september/05_tax463.htm	http://www.usdoj.gov/opa/pr/2005/september/05_tax463.htm	X
ftr-380	2281	2	.	.	PUNCT
ftr-380	2282	1	he	he	PRON
ftr-380	2282	2	was	be	AUX
ftr-380	2282	3	convicted	convict	VERB
ftr-380	2282	4	on	on	ADP
ftr-380	2282	5	1/25/06	1/25/06	NUM
ftr-380	2282	6	.	.	PUNCT
ftr-380	2283	1	see	see	VERB
ftr-380	2283	2	2006	2006	NUM
ftr-380	2283	3	tnt	tnt	PROPN
ftr-380	2283	4	17	17	NUM
ftr-380	2283	5	-	-	SYM
ftr-380	2283	6	6	6	NUM
ftr-380	2283	7	.	.	NOUN
ftr-380	2283	8	5	5	NUM
ftr-380	2283	9	.	.	X
ftr-380	2284	1	when	when	SCONJ
ftr-380	2284	2	is	be	AUX
ftr-380	2284	3	disclosure	disclosure	NOUN
ftr-380	2284	4	adequate	adequate	ADJ
ftr-380	2284	5	?	?	PUNCT
ftr-380	2285	1	there	there	PRON
ftr-380	2285	2	are	be	VERB
ftr-380	2285	3	different	different	ADJ
ftr-380	2285	4	rules	rule	NOUN
ftr-380	2285	5	for	for	ADP
ftr-380	2285	6	disclosure	disclosure	NOUN
ftr-380	2285	7	of	of	ADP
ftr-380	2285	8	a	a	DET
ftr-380	2285	9	tax	tax	NOUN
ftr-380	2285	10	shelter	shelter	NOUN
ftr-380	2285	11	,	,	PUNCT
ftr-380	2285	12	of	of	ADP
ftr-380	2285	13	transactions	transaction	NOUN
ftr-380	2285	14	that	that	PRON
ftr-380	2285	15	lack	lack	VERB
ftr-380	2285	16	reasonable	reasonable	ADJ
ftr-380	2285	17	basis	basis	NOUN
ftr-380	2285	18	and	and	CCONJ
ftr-380	2285	19	supporting	support	VERB
ftr-380	2285	20	records	record	NOUN
ftr-380	2285	21	,	,	PUNCT
ftr-380	2285	22	and	and	CCONJ
ftr-380	2285	23	for	for	ADP
ftr-380	2285	24	preparer	preparer	NOUN
ftr-380	2285	25	penalty	penalty	NOUN
ftr-380	2285	26	purposes	purpose	NOUN
ftr-380	2285	27	.	.	PUNCT
ftr-380	2286	1	rev	rev	PROPN
ftr-380	2286	2	.	.	PROPN
ftr-380	2286	3	proc	proc	PROPN
ftr-380	2286	4	.	.	PUNCT
ftr-380	2287	1	2005	2005	NUM
ftr-380	2287	2	-	-	SYM
ftr-380	2287	3	75	75	NUM
ftr-380	2287	4	,	,	PUNCT
ftr-380	2287	5	2005	2005	NUM
ftr-380	2287	6	-	-	SYM
ftr-380	2287	7	50	50	NUM
ftr-380	2287	8	i.r.b	i.r.b	NOUN
ftr-380	2287	9	.	.	PUNCT
ftr-380	2288	1	1137	1137	NUM
ftr-380	2288	2	(	(	PUNCT
ftr-380	2288	3	12/12/05	12/12/05	NUM
ftr-380	2288	4	)	)	PUNCT
ftr-380	2288	5	.	.	PUNCT
ftr-380	2289	1	updates	update	NOUN
ftr-380	2289	2	guidance	guidance	VERB
ftr-380	2289	3	on	on	ADP
ftr-380	2289	4	whether	whether	SCONJ
ftr-380	2289	5	disclosure	disclosure	NOUN
ftr-380	2289	6	of	of	ADP
ftr-380	2289	7	a	a	DET
ftr-380	2289	8	position	position	NOUN
ftr-380	2289	9	taken	take	VERB
ftr-380	2289	10	on	on	ADP
ftr-380	2289	11	a	a	DET
ftr-380	2289	12	tax	tax	NOUN
ftr-380	2289	13	return	return	NOUN
ftr-380	2289	14	is	be	AUX
ftr-380	2289	15	adequate	adequate	ADJ
ftr-380	2289	16	for	for	ADP
ftr-380	2289	17	purposes	purpose	NOUN
ftr-380	2289	18	of	of	ADP
ftr-380	2289	19	the	the	DET
ftr-380	2289	20	§	§	PROPN
ftr-380	2289	21	3332(d	3332(d	NUM
ftr-380	2289	22	)	)	PUNCT
ftr-380	2289	23	accuracy	accuracy	NOUN
ftr-380	2289	24	-	-	PUNCT
ftr-380	2289	25	related	relate	VERB
ftr-380	2289	26	penalty	penalty	NOUN
ftr-380	2289	27	and	and	CCONJ
ftr-380	2289	28	the	the	DET
ftr-380	2289	29	§	§	ADJ
ftr-380	2289	30	6694(a	6694(a	PROPN
ftr-380	2289	31	)	)	PUNCT
ftr-380	2289	32	preparer	preparer	NOUN
ftr-380	2289	33	penalty	penalty	NOUN
ftr-380	2289	34	.	.	PUNCT
ftr-380	2290	1	*	*	PUNCT
ftr-380	2290	2	there	there	PRON
ftr-380	2290	3	is	be	VERB
ftr-380	2290	4	a	a	DET
ftr-380	2290	5	new	new	ADJ
ftr-380	2290	6	paragraph	paragraph	NOUN
ftr-380	2290	7	in	in	ADP
ftr-380	2290	8	§	§	PROPN
ftr-380	2290	9	4.01(5	4.01(5	NUM
ftr-380	2290	10	)	)	PUNCT
ftr-380	2290	11	cautioning	caution	VERB
ftr-380	2290	12	that	that	SCONJ
ftr-380	2290	13	the	the	DET
ftr-380	2290	14	entry	entry	NOUN
ftr-380	2290	15	of	of	ADP
ftr-380	2290	16	an	an	DET
ftr-380	2290	17	amount	amount	NOUN
ftr-380	2290	18	on	on	ADP
ftr-380	2290	19	a	a	DET
ftr-380	2290	20	line	line	NOUN
ftr-380	2290	21	will	will	AUX
ftr-380	2290	22	not	not	PART
ftr-380	2290	23	provide	provide	VERB
ftr-380	2290	24	adequate	adequate	ADJ
ftr-380	2290	25	disclosure	disclosure	NOUN
ftr-380	2290	26	if	if	SCONJ
ftr-380	2290	27	it	it	PRON
ftr-380	2290	28	is	be	AUX
ftr-380	2290	29	attributable	attributable	ADJ
ftr-380	2290	30	to	to	ADP
ftr-380	2290	31	a	a	DET
ftr-380	2290	32	tax	tax	NOUN
ftr-380	2290	33	shelter	shelter	NOUN
ftr-380	2290	34	or	or	CCONJ
ftr-380	2290	35	"	"	PUNCT
ftr-380	2290	36	if	if	SCONJ
ftr-380	2290	37	it	it	PRON
ftr-380	2290	38	does	do	AUX
ftr-380	2290	39	not	not	PART
ftr-380	2290	40	have	have	VERB
ftr-380	2290	41	a	a	DET
ftr-380	2290	42	reasonable	reasonable	ADJ
ftr-380	2290	43	basis	basis	NOUN
ftr-380	2290	44	and	and	CCONJ
ftr-380	2290	45	supporting	support	VERB
ftr-380	2290	46	records	record	NOUN
ftr-380	2290	47	,	,	PUNCT
ftr-380	2290	48	"	"	PUNCT
ftr-380	2290	49	as	as	ADV
ftr-380	2290	50	well	well	ADV
ftr-380	2290	51	as	as	ADP
ftr-380	2290	52	a	a	DET
ftr-380	2290	53	limitation	limitation	NOUN
ftr-380	2290	54	on	on	ADP
ftr-380	2290	55	its	its	PRON
ftr-380	2290	56	effectiveness	effectiveness	NOUN
ftr-380	2290	57	for	for	ADP
ftr-380	2290	58	preparer	preparer	NOUN
ftr-380	2290	59	penalty	penalty	NOUN
ftr-380	2290	60	purposes	purpose	NOUN
ftr-380	2290	61	.	.	PUNCT
ftr-380	2291	1	*	*	PUNCT
ftr-380	2291	2	there	there	PRON
ftr-380	2291	3	is	be	VERB
ftr-380	2291	4	also	also	ADV
ftr-380	2291	5	a	a	DET
ftr-380	2291	6	requirement	requirement	NOUN
ftr-380	2291	7	in	in	ADP
ftr-380	2291	8	§	§	PROPN
ftr-380	2291	9	4.02(l)(d	4.02(l)(d	PROPN
ftr-380	2291	10	)	)	PUNCT
ftr-380	2291	11	that	that	SCONJ
ftr-380	2291	12	the	the	DET
ftr-380	2291	13	contemporaneous	contemporaneous	ADJ
ftr-380	2291	14	written	write	VERB
ftr-380	2291	15	acknowledgment	acknowledgment	NOUN
ftr-380	2291	16	required	require	VERB
ftr-380	2291	17	under	under	ADP
ftr-380	2291	18	§	§	PROPN
ftr-380	2291	19	170(f)(12	170(f)(12	NUM
ftr-380	2291	20	)	)	PUNCT
ftr-380	2291	21	for	for	ADP
ftr-380	2291	22	charitable	charitable	ADJ
ftr-380	2291	23	contributions	contribution	NOUN
ftr-380	2291	24	of	of	ADP
ftr-380	2291	25	motor	motor	NOUN
ftr-380	2291	26	vehicles	vehicle	NOUN
ftr-380	2291	27	be	be	AUX
ftr-380	2291	28	attached	attach	VERB
ftr-380	2291	29	to	to	ADP
ftr-380	2291	30	the	the	DET
ftr-380	2291	31	return	return	NOUN
ftr-380	2291	32	.	.	PUNCT
ftr-380	2292	1	6	6	X
ftr-380	2292	2	.	.	X
ftr-380	2292	3	united	united	PROPN
ftr-380	2292	4	statel	statel	PROPN
ftr-380	2292	5	v.	v.	ADP
ftr-380	2292	6	hempflin	hempflin	PROPN
ftr-380	2292	7	,	,	PUNCT
ftr-380	2292	8	96	96	NUM
ftr-380	2292	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	2292	10	20056578	20056578	NUM
ftr-380	2292	11	,	,	PUNCT
ftr-380	2292	12	2006	2006	NUM
ftr-380	2292	13	-	-	SYM
ftr-380	2292	14	1	1	NUM
ftr-380	2292	15	u.s.t.c	u.s.t.c	PROPN
ftr-380	2292	16	.	.	PROPN
ftr-380	2292	17	50,205	50,205	NUM
ftr-380	2292	18	,	,	PUNCT
ftr-380	2292	19	(	(	PUNCT
ftr-380	2292	20	e.d	e.d	PROPN
ftr-380	2292	21	.	.	PROPN
ftr-380	2292	22	cal	cal	PROPN
ftr-380	2292	23	.	.	PUNCT
ftr-380	2293	1	9/23/05	9/23/05	NUM
ftr-380	2293	2	)	)	PUNCT
ftr-380	2293	3	.	.	PUNCT
ftr-380	2294	1	in	in	ADP
ftr-380	2294	2	as	as	ADP
ftr-380	2294	3	lawsuit	lawsuit	NOUN
ftr-380	2294	4	seeking	seek	VERB
ftr-380	2294	5	an	an	DET
ftr-380	2294	6	injunction	injunction	NOUN
ftr-380	2294	7	under	under	ADP
ftr-380	2294	8	§	§	PROPN
ftr-380	2294	9	§	§	PROPN
ftr-380	2294	10	6700	6700	NUM
ftr-380	2294	11	and	and	CCONJ
ftr-380	2294	12	7408	7408	NUM
ftr-380	2294	13	against	against	ADP
ftr-380	2294	14	a	a	DET
ftr-380	2294	15	promoter	promoter	NOUN
ftr-380	2294	16	of	of	ADP
ftr-380	2294	17	scheme	scheme	NOUN
ftr-380	2294	18	:	:	PUNCT
ftr-380	2294	19	(	(	PUNCT
ftr-380	2294	20	1	1	X
ftr-380	2294	21	)	)	PUNCT
ftr-380	2294	22	purporting	purport	VERB
ftr-380	2294	23	to	to	PART
ftr-380	2294	24	demonstrate	demonstrate	VERB
ftr-380	2294	25	that	that	SCONJ
ftr-380	2294	26	there	there	PRON
ftr-380	2294	27	is	be	VERB
ftr-380	2294	28	no	no	DET
ftr-380	2294	29	law	law	NOUN
ftr-380	2294	30	requiring	require	VERB
ftr-380	2294	31	individuals	individual	NOUN
ftr-380	2294	32	to	to	PART
ftr-380	2294	33	file	file	VERB
ftr-380	2294	34	[	[	X
ftr-380	2294	35	vol	vol	NOUN
ftr-380	2294	36	8	8	NUM
ftr-380	2294	37	:	:	PUNCT
ftr-380	2294	38	si	si	PROPN
ftr-380	2294	39	recent	recent	ADJ
ftr-380	2294	40	developments	development	NOUN
ftr-380	2294	41	in	in	ADP
ftr-380	2294	42	federal	federal	ADJ
ftr-380	2294	43	income	income	NOUN
ftr-380	2294	44	taxation	taxation	NOUN
ftr-380	2294	45	federal	federal	ADJ
ftr-380	2294	46	income	income	NOUN
ftr-380	2294	47	tax	tax	NOUN
ftr-380	2294	48	returns	return	NOUN
ftr-380	2294	49	or	or	CCONJ
ftr-380	2294	50	pay	pay	VERB
ftr-380	2294	51	income	income	NOUN
ftr-380	2294	52	taxes	taxis	NOUN
ftr-380	2294	53	,	,	PUNCT
ftr-380	2294	54	and	and	CCONJ
ftr-380	2294	55	(	(	PUNCT
ftr-380	2294	56	2	2	X
ftr-380	2294	57	)	)	PUNCT
ftr-380	2294	58	insulating	insulate	VERB
ftr-380	2294	59	purchasers	purchaser	NOUN
ftr-380	2294	60	who	who	PRON
ftr-380	2294	61	stopped	stop	VERB
ftr-380	2294	62	filing	file	VERB
ftr-380	2294	63	tax	tax	NOUN
ftr-380	2294	64	returns	return	NOUN
ftr-380	2294	65	from	from	ADP
ftr-380	2294	66	any	any	DET
ftr-380	2294	67	charge	charge	NOUN
ftr-380	2294	68	of	of	ADP
ftr-380	2294	69	willful	willful	ADJ
ftr-380	2294	70	failure	failure	NOUN
ftr-380	2294	71	to	to	PART
ftr-380	2294	72	file	file	VERB
ftr-380	2294	73	a	a	DET
ftr-380	2294	74	tax	tax	NOUN
ftr-380	2294	75	return	return	NOUN
ftr-380	2294	76	,	,	PUNCT
ftr-380	2294	77	the	the	DET
ftr-380	2294	78	court	court	NOUN
ftr-380	2294	79	denied	deny	VERB
ftr-380	2294	80	the	the	DET
ftr-380	2294	81	promoter	promoter	NOUN
ftr-380	2294	82	's	's	PART
ftr-380	2294	83	motion	motion	NOUN
ftr-380	2294	84	to	to	PART
ftr-380	2294	85	dismiss	dismiss	VERB
ftr-380	2294	86	,	,	PUNCT
ftr-380	2294	87	holding	hold	VERB
ftr-380	2294	88	that	that	SCONJ
ftr-380	2294	89	the	the	DET
ftr-380	2294	90	first	first	ADJ
ftr-380	2294	91	amendment	amendment	NOUN
ftr-380	2294	92	does	do	AUX
ftr-380	2294	93	not	not	PART
ftr-380	2294	94	protect	protect	VERB
ftr-380	2294	95	such	such	ADJ
ftr-380	2294	96	"	"	PUNCT
ftr-380	2294	97	false	false	ADJ
ftr-380	2294	98	or	or	CCONJ
ftr-380	2294	99	fraudulent	fraudulent	ADJ
ftr-380	2294	100	commercial	commercial	ADJ
ftr-380	2294	101	speech	speech	NOUN
ftr-380	2294	102	.	.	PUNCT
ftr-380	2294	103	"	"	PUNCT
ftr-380	2295	1	on	on	ADP
ftr-380	2295	2	2/22/06	2/22/06	NUM
ftr-380	2295	3	at	at	ADP
ftr-380	2295	4	2006	2006	NUM
ftr-380	2295	5	u.s	u.s	PROPN
ftr-380	2295	6	.	.	PROPN
ftr-380	2295	7	dist	dist	PROPN
ftr-380	2295	8	.	.	PUNCT
ftr-380	2296	1	lexis	lexis	NOUN
ftr-380	2296	2	41582	41582	NUM
ftr-380	2296	3	,	,	PUNCT
ftr-380	2296	4	the	the	DET
ftr-380	2296	5	court	court	NOUN
ftr-380	2296	6	again	again	ADV
ftr-380	2296	7	refused	refuse	VERB
ftr-380	2296	8	to	to	PART
ftr-380	2296	9	dismiss	dismiss	VERB
ftr-380	2296	10	on	on	ADP
ftr-380	2296	11	defendant	defendant	NOUN
ftr-380	2296	12	's	's	PART
ftr-380	2296	13	contention	contention	NOUN
ftr-380	2296	14	that	that	SCONJ
ftr-380	2296	15	he	he	PRON
ftr-380	2296	16	had	have	AUX
ftr-380	2296	17	new	new	ADJ
ftr-380	2296	18	evidence	evidence	NOUN
ftr-380	2296	19	that	that	SCONJ
ftr-380	2296	20	the	the	DET
ftr-380	2296	21	sixteenth	sixteenth	ADJ
ftr-380	2296	22	amendment	amendment	NOUN
ftr-380	2296	23	was	be	AUX
ftr-380	2296	24	never	never	ADV
ftr-380	2296	25	properly	properly	ADV
ftr-380	2296	26	ratified	ratify	VERB
ftr-380	2296	27	.	.	PUNCT
ftr-380	2297	1	7	7	X
ftr-380	2297	2	.	.	X
ftr-380	2297	3	lewis	lewis	PROPN
ftr-380	2297	4	v.	v.	PROPN
ftr-380	2297	5	united	united	PROPN
ftr-380	2297	6	states	states	PROPN
ftr-380	2297	7	,	,	PUNCT
ftr-380	2297	8	96	96	NUM
ftr-380	2297	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	2297	10	2005	2005	NUM
ftr-380	2297	11	-	-	SYM
ftr-380	2297	12	6301	6301	NUM
ftr-380	2297	13	(	(	PUNCT
ftr-380	2297	14	w.d	w.d	PROPN
ftr-380	2297	15	.	.	PROPN
ftr-380	2297	16	tenn	tenn	PROPN
ftr-380	2297	17	.	.	PUNCT
ftr-380	2298	1	9/12/05	9/12/05	NUM
ftr-380	2298	2	)	)	PUNCT
ftr-380	2298	3	.	.	PUNCT
ftr-380	2299	1	ceo	ceo	NOUN
ftr-380	2299	2	/	/	SYM
ftr-380	2299	3	president	president	PROPN
ftr-380	2299	4	who	who	PRON
ftr-380	2299	5	was	be	AUX
ftr-380	2299	6	aware	aware	ADJ
ftr-380	2299	7	of	of	ADP
ftr-380	2299	8	financial	financial	ADJ
ftr-380	2299	9	strains	strain	NOUN
ftr-380	2299	10	on	on	ADP
ftr-380	2299	11	corporation	corporation	NOUN
ftr-380	2299	12	was	be	AUX
ftr-380	2299	13	informed	inform	VERB
ftr-380	2299	14	by	by	ADP
ftr-380	2299	15	concerned	concerned	ADJ
ftr-380	2299	16	subordinates	subordinate	NOUN
ftr-380	2299	17	on	on	ADP
ftr-380	2299	18	more	more	ADJ
ftr-380	2299	19	than	than	ADP
ftr-380	2299	20	one	one	NUM
ftr-380	2299	21	occasion	occasion	NOUN
ftr-380	2299	22	that	that	PRON
ftr-380	2299	23	the	the	DET
ftr-380	2299	24	payroll	payroll	NOUN
ftr-380	2299	25	taxes	taxis	NOUN
ftr-380	2299	26	were	be	AUX
ftr-380	2299	27	not	not	PART
ftr-380	2299	28	being	be	AUX
ftr-380	2299	29	paid	pay	VERB
ftr-380	2299	30	,	,	PUNCT
ftr-380	2299	31	and	and	CCONJ
ftr-380	2299	32	whose	whose	DET
ftr-380	2299	33	"	"	PUNCT
ftr-380	2299	34	apparent	apparent	ADJ
ftr-380	2299	35	choice	choice	NOUN
ftr-380	2299	36	to	to	PART
ftr-380	2299	37	turn	turn	VERB
ftr-380	2299	38	a	a	DET
ftr-380	2299	39	blind	blind	ADJ
ftr-380	2299	40	eye	eye	NOUN
ftr-380	2299	41	and	and	CCONJ
ftr-380	2299	42	a	a	DET
ftr-380	2299	43	deaf	deaf	ADJ
ftr-380	2299	44	ear	ear	NOUN
ftr-380	2299	45	to	to	ADP
ftr-380	2299	46	these	these	DET
ftr-380	2299	47	warnings	warning	NOUN
ftr-380	2299	48	,	,	PUNCT
ftr-380	2299	49	"	"	PUNCT
ftr-380	2299	50	while	while	SCONJ
ftr-380	2299	51	shifting	shift	VERB
ftr-380	2299	52	the	the	DET
ftr-380	2299	53	blame	blame	NOUN
ftr-380	2299	54	to	to	ADP
ftr-380	2299	55	the	the	DET
ftr-380	2299	56	cfo	cfo	NOUN
ftr-380	2299	57	was	be	AUX
ftr-380	2299	58	liable	liable	ADJ
ftr-380	2299	59	for	for	ADP
ftr-380	2299	60	§	§	PROPN
ftr-380	2299	61	6672	6672	NUM
ftr-380	2299	62	penalty	penalty	NOUN
ftr-380	2299	63	.	.	PUNCT
ftr-380	2300	1	note	note	VERB
ftr-380	2300	2	that	that	SCONJ
ftr-380	2300	3	both	both	DET
ftr-380	2300	4	ceo	ceo	NOUN
ftr-380	2300	5	and	and	CCONJ
ftr-380	2300	6	cfo	cfo	PROPN
ftr-380	2300	7	were	be	AUX
ftr-380	2300	8	responsible	responsible	ADJ
ftr-380	2300	9	persons	person	NOUN
ftr-380	2300	10	.	.	PUNCT
ftr-380	2301	1	8	8	X
ftr-380	2301	2	.	.	X
ftr-380	2301	3	sentence	sentence	NOUN
ftr-380	2301	4	of	of	ADP
ftr-380	2301	5	360	360	NUM
ftr-380	2301	6	months	month	NOUN
ftr-380	2301	7	for	for	ADP
ftr-380	2301	8	torching	torch	VERB
ftr-380	2301	9	the	the	DET
ftr-380	2301	10	colorado	colorado	NOUN
ftr-380	2301	11	springs	spring	NOUN
ftr-380	2301	12	irs	irs	PROPN
ftr-380	2301	13	office	office	NOUN
ftr-380	2301	14	was	be	AUX
ftr-380	2301	15	upheld	uphold	VERB
ftr-380	2301	16	.	.	PUNCT
ftr-380	2302	1	united	united	PROPN
ftr-380	2302	2	states	states	PROPN
ftr-380	2302	3	v.	v.	PROPN
ftr-380	2302	4	dowell	dowell	PROPN
ftr-380	2302	5	,	,	PUNCT
ftr-380	2302	6	430	430	NUM
ftr-380	2302	7	f.3d	f.3d	NUM
ftr-380	2302	8	1100	1100	NUM
ftr-380	2302	9	(	(	PUNCT
ftr-380	2302	10	10th	10th	ADJ
ftr-380	2302	11	cir	cir	NOUN
ftr-380	2302	12	.	.	PUNCT
ftr-380	2303	1	12/6/05	12/6/05	NUM
ftr-380	2303	2	)	)	PUNCT
ftr-380	2303	3	.	.	PUNCT
ftr-380	2304	1	the	the	DET
ftr-380	2304	2	court	court	NOUN
ftr-380	2304	3	upheld	uphold	VERB
ftr-380	2304	4	a	a	DET
ftr-380	2304	5	conviction	conviction	NOUN
ftr-380	2304	6	under	under	ADP
ftr-380	2304	7	§	§	PROPN
ftr-380	2304	8	7212(a	7212(a	NOUN
ftr-380	2304	9	)	)	PUNCT
ftr-380	2304	10	and	and	CCONJ
ftr-380	2304	11	18	18	NUM
ftr-380	2304	12	u.s.c	u.s.c	ADJ
ftr-380	2304	13	.	.	PUNCT
ftr-380	2305	1	§	§	PROPN
ftr-380	2305	2	2	2	NUM
ftr-380	2305	3	for	for	ADP
ftr-380	2305	4	forcibly	forcibly	ADV
ftr-380	2305	5	interfering	interfere	VERB
ftr-380	2305	6	with	with	ADP
ftr-380	2305	7	irs	irs	PROPN
ftr-380	2305	8	employees	employee	NOUN
ftr-380	2305	9	and	and	CCONJ
ftr-380	2305	10	administration	administration	NOUN
ftr-380	2305	11	by	by	ADP
ftr-380	2305	12	setting	set	VERB
ftr-380	2305	13	fire	fire	NOUN
ftr-380	2305	14	to	to	ADP
ftr-380	2305	15	an	an	DET
ftr-380	2305	16	irs	irs	PROPN
ftr-380	2305	17	office	office	NOUN
ftr-380	2305	18	.	.	PUNCT
ftr-380	2306	1	9	9	X
ftr-380	2306	2	.	.	X
ftr-380	2306	3	bo	bo	PROPN
ftr-380	2306	4	v.	v.	PROPN
ftr-380	2306	5	commissioner	commissioner	PROPN
ftr-380	2306	6	,	,	PUNCT
ftr-380	2306	7	t.c	t.c	PROPN
ftr-380	2306	8	.	.	PROPN
ftr-380	2306	9	memo	memo	NOUN
ftr-380	2306	10	.	.	PUNCT
ftr-380	2307	1	2005	2005	NUM
ftr-380	2307	2	-	-	SYM
ftr-380	2307	3	150	150	NUM
ftr-380	2307	4	(	(	PUNCT
ftr-380	2307	5	6/23/05	6/23/05	NOUN
ftr-380	2307	6	)	)	PUNCT
ftr-380	2307	7	.	.	PUNCT
ftr-380	2308	1	with	with	ADP
ftr-380	2308	2	respect	respect	NOUN
ftr-380	2308	3	to	to	PART
ftr-380	2308	4	request	request	VERB
ftr-380	2308	5	for	for	ADP
ftr-380	2308	6	interest	interest	NOUN
ftr-380	2308	7	abatement	abatement	NOUN
ftr-380	2308	8	under	under	ADP
ftr-380	2308	9	§	§	PROPN
ftr-380	2308	10	6404	6404	NUM
ftr-380	2308	11	(	(	PUNCT
ftr-380	2308	12	which	which	PRON
ftr-380	2308	13	is	be	AUX
ftr-380	2308	14	available	available	ADJ
ftr-380	2308	15	for	for	ADP
ftr-380	2308	16	delays	delay	NOUN
ftr-380	2308	17	resulting	result	VERB
ftr-380	2308	18	only	only	ADV
ftr-380	2308	19	from	from	ADP
ftr-380	2308	20	ministerial	ministerial	ADJ
ftr-380	2308	21	acts	act	NOUN
ftr-380	2308	22	)	)	PUNCT
ftr-380	2308	23	,	,	PUNCT
ftr-380	2308	24	judge	judge	NOUN
ftr-380	2308	25	colvin	colvin	PROPN
ftr-380	2308	26	held	hold	VERB
ftr-380	2308	27	that	that	DET
ftr-380	2308	28	erroneous	erroneous	ADJ
ftr-380	2308	29	advice	advice	NOUN
ftr-380	2308	30	to	to	ADP
ftr-380	2308	31	taxpayer	taxpayer	NOUN
ftr-380	2308	32	from	from	ADP
ftr-380	2308	33	irs	irs	PROPN
ftr-380	2308	34	agent	agent	NOUN
ftr-380	2308	35	,	,	PUNCT
ftr-380	2308	36	failure	failure	NOUN
ftr-380	2308	37	to	to	PART
ftr-380	2308	38	reassign	reassign	VERB
ftr-380	2308	39	case	case	NOUN
ftr-380	2308	40	while	while	SCONJ
ftr-380	2308	41	agent	agent	NOUN
ftr-380	2308	42	was	be	AUX
ftr-380	2308	43	on	on	ADP
ftr-380	2308	44	maternity	maternity	NOUN
ftr-380	2308	45	leave	leave	NOUN
ftr-380	2308	46	,	,	PUNCT
ftr-380	2308	47	sending	send	VERB
ftr-380	2308	48	agent	agent	NOUN
ftr-380	2308	49	to	to	ADP
ftr-380	2308	50	on	on	ADP
ftr-380	2308	51	-	-	PUNCT
ftr-380	2308	52	the	the	DET
ftr-380	2308	53	-	-	PUNCT
ftr-380	2308	54	job	job	NOUN
ftr-380	2308	55	training	training	NOUN
ftr-380	2308	56	,	,	PUNCT
ftr-380	2308	57	and	and	CCONJ
ftr-380	2308	58	agent	agent	NOUN
ftr-380	2308	59	taking	take	VERB
ftr-380	2308	60	annual	annual	ADJ
ftr-380	2308	61	leave	leave	NOUN
ftr-380	2308	62	while	while	SCONJ
ftr-380	2308	63	case	case	NOUN
ftr-380	2308	64	was	be	AUX
ftr-380	2308	65	pending	pende	VERB
ftr-380	2308	66	were	be	AUX
ftr-380	2308	67	not	not	PART
ftr-380	2308	68	ministerial	ministerial	ADJ
ftr-380	2308	69	acts	act	NOUN
ftr-380	2308	70	.	.	PUNCT
ftr-380	2309	1	however	however	ADV
ftr-380	2309	2	,	,	PUNCT
ftr-380	2309	3	losing	lose	VERB
ftr-380	2309	4	file	file	NOUN
ftr-380	2309	5	for	for	ADP
ftr-380	2309	6	over	over	ADP
ftr-380	2309	7	four	four	NUM
ftr-380	2309	8	months	month	NOUN
ftr-380	2309	9	and	and	CCONJ
ftr-380	2309	10	erroneous	erroneous	ADJ
ftr-380	2309	11	failure	failure	NOUN
ftr-380	2309	12	to	to	PART
ftr-380	2309	13	code	code	VERB
ftr-380	2309	14	file	file	NOUN
ftr-380	2309	15	as	as	SCONJ
ftr-380	2309	16	released	release	VERB
ftr-380	2309	17	from	from	ADP
ftr-380	2309	18	collection	collection	NOUN
ftr-380	2309	19	due	due	ADJ
ftr-380	2309	20	process	process	NOUN
ftr-380	2309	21	hearing	hearing	NOUN
ftr-380	2309	22	status	status	NOUN
ftr-380	2309	23	were	be	AUX
ftr-380	2309	24	ministerial	ministerial	ADJ
ftr-380	2309	25	acts	act	NOUN
ftr-380	2309	26	.	.	PUNCT
ftr-380	2310	1	b.	b.	PROPN
ftr-380	2310	2	discovery	discovery	PROPN
ftr-380	2310	3	:	:	PUNCT
ftr-380	2310	4	summonses	summons	NOUN
ftr-380	2310	5	and	and	CCONJ
ftr-380	2310	6	foia	foia	PROPN
ftr-380	2310	7	1	1	NUM
ftr-380	2310	8	.	.	PUNCT
ftr-380	2310	9	honi	honi	PROPN
ftr-380	2310	10	soit	soit	X
ftr-380	2310	11	qui	qui	X
ftr-380	2310	12	mal	mal	PROPN
ftr-380	2310	13	y	y	PROPN
ftr-380	2310	14	pense	pense	PROPN
ftr-380	2310	15	.	.	PUNCT
ftr-380	2311	1	united	united	PROPN
ftr-380	2311	2	states	states	PROPN
ftr-380	2311	3	v.	v.	ADP
ftr-380	2311	4	bdo	bdo	PROPN
ftr-380	2311	5	seidman	seidman	PROPN
ftr-380	2311	6	,	,	PUNCT
ftr-380	2311	7	llp	llp	PROPN
ftr-380	2311	8	,	,	PUNCT
ftr-380	2311	9	95	95	NUM
ftr-380	2311	10	a.f.t.r	a.f.t.r	PROPN
ftr-380	2311	11	.	.	PUNCT
ftr-380	2312	1	2d	2d	PROPN
ftr-380	2312	2	2005	2005	NUM
ftr-380	2312	3	-	-	SYM
ftr-380	2312	4	1725	1725	NUM
ftr-380	2312	5	,	,	PUNCT
ftr-380	2312	6	2005	2005	NUM
ftr-380	2312	7	-	-	SYM
ftr-380	2312	8	1	1	NUM
ftr-380	2312	9	u.s.t.c	u.s.t.c	PROPN
ftr-380	2312	10	.	.	PROPN
ftr-380	2313	1	50,264	50,264	NUM
ftr-380	2313	2	(	(	PUNCT
ftr-380	2313	3	n.d	n.d	PROPN
ftr-380	2313	4	.	.	PROPN
ftr-380	2313	5	ill	ill	PROPN
ftr-380	2313	6	.	.	PUNCT
ftr-380	2314	1	3/30/05	3/30/05	NUM
ftr-380	2314	2	)	)	PUNCT
ftr-380	2314	3	.	.	PUNCT
ftr-380	2315	1	the	the	DET
ftr-380	2315	2	district	district	NOUN
ftr-380	2315	3	court	court	NOUN
ftr-380	2315	4	ruled	rule	VERB
ftr-380	2315	5	that	that	SCONJ
ftr-380	2315	6	only	only	ADV
ftr-380	2315	7	one	one	NUM
ftr-380	2315	8	of	of	ADP
ftr-380	2315	9	267	267	NUM
ftr-380	2315	10	documents	document	NOUN
ftr-380	2315	11	withheld	withhold	VERB
ftr-380	2315	12	from	from	ADP
ftr-380	2315	13	irs	irs	PROPN
ftr-380	2315	14	scrutiny	scrutiny	NOUN
ftr-380	2315	15	by	by	ADP
ftr-380	2315	16	the	the	DET
ftr-380	2315	17	intervenors	intervenor	NOUN
ftr-380	2315	18	was	be	AUX
ftr-380	2315	19	unprotected	unprotecte	VERB
ftr-380	2315	20	by	by	ADP
ftr-380	2315	21	privilege	privilege	NOUN
ftr-380	2315	22	or	or	CCONJ
ftr-380	2315	23	work	work	NOUN
ftr-380	2315	24	produce	produce	VERB
ftr-380	2315	25	,	,	PUNCT
ftr-380	2315	26	or	or	CCONJ
ftr-380	2315	27	both.4	both.4	NOUN
ftr-380	2315	28	in	in	ADP
ftr-380	2315	29	ruling	rule	VERB
ftr-380	2315	30	that	that	SCONJ
ftr-380	2315	31	the	the	DET
ftr-380	2315	32	crime	crime	NOUN
ftr-380	2315	33	-	-	PUNCT
ftr-380	2315	34	fraud	fraud	NOUN
ftr-380	2315	35	exception	exception	NOUN
ftr-380	2315	36	did	do	AUX
ftr-380	2315	37	not	not	PART
ftr-380	2315	38	apply	apply	VERB
ftr-380	2315	39	,	,	PUNCT
ftr-380	2315	40	judge	judge	NOUN
ftr-380	2315	41	holderman	holderman	PROPN
ftr-380	2315	42	found	find	VERB
ftr-380	2315	43	that	that	SCONJ
ftr-380	2315	44	neither	neither	CCONJ
ftr-380	2315	45	the	the	DET
ftr-380	2315	46	existence	existence	NOUN
ftr-380	2315	47	of	of	ADP
ftr-380	2315	48	cookie	cookie	NOUN
ftr-380	2315	49	-	-	PUNCT
ftr-380	2315	50	cutter	cutter	NOUN
ftr-380	2315	51	tax	tax	NOUN
ftr-380	2315	52	opinions	opinion	NOUN
ftr-380	2315	53	nor	nor	CCONJ
ftr-380	2315	54	the	the	DET
ftr-380	2315	55	irs	irs	PROPN
ftr-380	2315	56	listing	listing	NOUN
ftr-380	2315	57	of	of	ADP
ftr-380	2315	58	substantially	substantially	ADV
ftr-380	2315	59	similar	similar	ADJ
ftr-380	2315	60	transactions	transaction	NOUN
ftr-380	2315	61	as	as	ADP
ftr-380	2315	62	abusive	abusive	ADJ
ftr-380	2315	63	tax	tax	NOUN
ftr-380	2315	64	shelters	shelter	NOUN
ftr-380	2315	65	by	by	ADP
ftr-380	2315	66	the	the	DET
ftr-380	2315	67	irs	irs	PROPN
ftr-380	2315	68	was	be	AUX
ftr-380	2315	69	determinative	determinative	ADJ
ftr-380	2315	70	because	because	SCONJ
ftr-380	2315	71	"	"	PUNCT
ftr-380	2315	72	the	the	DET
ftr-380	2315	73	tax	tax	NOUN
ftr-380	2315	74	code	code	NOUN
ftr-380	2315	75	and	and	CCONJ
ftr-380	2315	76	underlying	underlying	ADJ
ftr-380	2315	77	regulations	regulation	NOUN
ftr-380	2315	78	is	be	AUX
ftr-380	2315	79	[	[	X
ftr-380	2315	80	sic	sic	ADJ
ftr-380	2315	81	]	]	X
ftr-380	2315	82	full	full	ADJ
ftr-380	2315	83	of	of	ADP
ftr-380	2315	84	complexities	complexity	NOUN
ftr-380	2315	85	and	and	CCONJ
ftr-380	2315	86	uncertainties	uncertainty	NOUN
ftr-380	2315	87	.	.	PUNCT
ftr-380	2315	88	"	"	PUNCT
ftr-380	2316	1	he	he	PRON
ftr-380	2316	2	4	4	NUM
ftr-380	2316	3	.	.	PUNCT
ftr-380	2317	1	the	the	DET
ftr-380	2317	2	unprotected	unprotected	ADJ
ftr-380	2317	3	document	document	NOUN
ftr-380	2317	4	was	be	AUX
ftr-380	2317	5	an	an	DET
ftr-380	2317	6	e	e	NOUN
ftr-380	2317	7	-	-	NOUN
ftr-380	2317	8	mail	mail	NOUN
ftr-380	2317	9	sent	send	VERB
ftr-380	2317	10	by	by	ADP
ftr-380	2317	11	a	a	DET
ftr-380	2317	12	bdo	bdo	NOUN
ftr-380	2317	13	employee	employee	NOUN
ftr-380	2317	14	.	.	PUNCT
ftr-380	2318	1	2006	2006	NUM
ftr-380	2318	2	]	]	PUNCT
ftr-380	2318	3	florida	florida	PROPN
ftr-380	2318	4	tax	tax	PROPN
ftr-380	2318	5	review	review	NOUN
ftr-380	2318	6	further	far	ADV
ftr-380	2318	7	stated	state	VERB
ftr-380	2318	8	that	that	SCONJ
ftr-380	2318	9	"	"	PUNCT
ftr-380	2318	10	just	just	ADV
ftr-380	2318	11	because	because	SCONJ
ftr-380	2318	12	one	one	NUM
ftr-380	2318	13	of	of	ADP
ftr-380	2318	14	bdo	bdo	NOUN
ftr-380	2318	15	's	's	PART
ftr-380	2318	16	consulting	consulting	NOUN
ftr-380	2318	17	agreements	agreement	NOUN
ftr-380	2318	18	has	have	AUX
ftr-380	2318	19	been	be	AUX
ftr-380	2318	20	found	find	VERB
ftr-380	2318	21	to	to	PART
ftr-380	2318	22	have	have	VERB
ftr-380	2318	23	[	[	X
ftr-380	2318	24	been	be	AUX
ftr-380	2318	25	]	]	PUNCT
ftr-380	2318	26	fraudulent	fraudulent	ADJ
ftr-380	2318	27	does	do	AUX
ftr-380	2318	28	not	not	PART
ftr-380	2318	29	mean	mean	VERB
ftr-380	2318	30	that	that	SCONJ
ftr-380	2318	31	all	all	DET
ftr-380	2318	32	consulting	consult	VERB
ftr-380	2318	33	agreements	agreement	NOUN
ftr-380	2318	34	entered	enter	VERB
ftr-380	2318	35	into	into	ADP
ftr-380	2318	36	by	by	ADP
ftr-380	2318	37	bdo	bdo	NOUN
ftr-380	2318	38	were	be	AUX
ftr-380	2318	39	fraudulent	fraudulent	ADJ
ftr-380	2318	40	.	.	PUNCT
ftr-380	2318	41	"	"	PUNCT
ftr-380	2319	1	*	*	PUNCT
ftr-380	2319	2	judge	judge	PROPN
ftr-380	2319	3	holderman	holderman	PROPN
ftr-380	2319	4	found	find	VERB
ftr-380	2319	5	the	the	DET
ftr-380	2319	6	test	test	NOUN
ftr-380	2319	7	for	for	ADP
ftr-380	2319	8	the	the	DET
ftr-380	2319	9	§	§	PROPN
ftr-380	2319	10	7525(b	7525(b	NOUN
ftr-380	2319	11	)	)	PUNCT
ftr-380	2319	12	tax	tax	NOUN
ftr-380	2319	13	shelter	shelter	NOUN
ftr-380	2319	14	exception	exception	NOUN
ftr-380	2319	15	to	to	PART
ftr-380	2319	16	be	be	AUX
ftr-380	2319	17	the	the	DET
ftr-380	2319	18	same	same	ADJ
ftr-380	2319	19	as	as	ADP
ftr-380	2319	20	for	for	ADP
ftr-380	2319	21	the	the	DET
ftr-380	2319	22	crime	crime	NOUN
ftr-380	2319	23	-	-	PUNCT
ftr-380	2319	24	fraud	fraud	NOUN
ftr-380	2319	25	exception	exception	NOUN
ftr-380	2319	26	.	.	PUNCT
ftr-380	2320	1	*	*	PUNCT
ftr-380	2320	2	footnote	footnote	VERB
ftr-380	2320	3	2	2	NUM
ftr-380	2320	4	of	of	ADP
ftr-380	2320	5	the	the	DET
ftr-380	2320	6	opinion	opinion	NOUN
ftr-380	2320	7	sets	set	VERB
ftr-380	2320	8	forth	forth	ADP
ftr-380	2320	9	the	the	DET
ftr-380	2320	10	categories	category	NOUN
ftr-380	2320	11	of	of	ADP
ftr-380	2320	12	information	information	NOUN
ftr-380	2320	13	contained	contain	VERB
ftr-380	2320	14	in	in	ADP
ftr-380	2320	15	the	the	DET
ftr-380	2320	16	privilege	privilege	NOUN
ftr-380	2320	17	log	log	NOUN
ftr-380	2320	18	.	.	PUNCT
ftr-380	2321	1	inasmuch	inasmuch	ADJ
ftr-380	2321	2	as	as	SCONJ
ftr-380	2321	3	the	the	DET
ftr-380	2321	4	adequacy	adequacy	NOUN
ftr-380	2321	5	of	of	ADP
ftr-380	2321	6	another	another	DET
ftr-380	2321	7	privilege	privilege	NOUN
ftr-380	2321	8	log	log	NOUN
ftr-380	2321	9	in	in	ADP
ftr-380	2321	10	this	this	DET
ftr-380	2321	11	litigation	litigation	NOUN
ftr-380	2321	12	was	be	AUX
ftr-380	2321	13	questioned	question	VERB
ftr-380	2321	14	,	,	PUNCT
ftr-380	2321	15	the	the	DET
ftr-380	2321	16	categories	category	NOUN
ftr-380	2321	17	in	in	ADP
ftr-380	2321	18	this	this	DET
ftr-380	2321	19	privilege	privilege	NOUN
ftr-380	2321	20	log	log	NOUN
ftr-380	2321	21	might	might	AUX
ftr-380	2321	22	be	be	AUX
ftr-380	2321	23	a	a	DET
ftr-380	2321	24	useful	useful	ADJ
ftr-380	2321	25	guide	guide	NOUN
ftr-380	2321	26	.	.	PUNCT
ftr-380	2322	1	a.	a.	NOUN
ftr-380	2323	1	the	the	DET
ftr-380	2323	2	attorney	attorney	NOUN
ftr-380	2323	3	-	-	PUNCT
ftr-380	2323	4	client	client	NOUN
ftr-380	2323	5	privilege	privilege	NOUN
ftr-380	2323	6	does	do	AUX
ftr-380	2323	7	not	not	PART
ftr-380	2323	8	attach	attach	VERB
ftr-380	2323	9	to	to	ADP
ftr-380	2323	10	communications	communication	NOUN
ftr-380	2323	11	relating	relate	VERB
ftr-380	2323	12	to	to	ADP
ftr-380	2323	13	planning	plan	VERB
ftr-380	2323	14	to	to	PART
ftr-380	2323	15	commit	commit	VERB
ftr-380	2323	16	tax	tax	NOUN
ftr-380	2323	17	fraud	fraud	NOUN
ftr-380	2323	18	.	.	PUNCT
ftr-380	2324	1	subsequently	subsequently	ADV
ftr-380	2324	2	,	,	PUNCT
ftr-380	2324	3	at	at	ADP
ftr-380	2324	4	95	95	NUM
ftr-380	2324	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	2324	6	2005	2005	NUM
ftr-380	2324	7	-	-	SYM
ftr-380	2324	8	2835	2835	NUM
ftr-380	2324	9	,	,	PUNCT
ftr-380	2324	10	2005	2005	NUM
ftr-380	2324	11	-	-	SYM
ftr-380	2324	12	2	2	NUM
ftr-380	2324	13	,	,	PUNCT
ftr-380	2324	14	u.s.t.c	u.s.t.c	PROPN
ftr-380	2324	15	.	.	PROPN
ftr-380	2324	16	50,447	50,447	NUM
ftr-380	2324	17	(	(	PUNCT
ftr-380	2324	18	n.d	n.d	PROPN
ftr-380	2324	19	.	.	PROPN
ftr-380	2324	20	ill	ill	PROPN
ftr-380	2324	21	.	.	PUNCT
ftr-380	2325	1	5/17/05	5/17/05	NUM
ftr-380	2325	2	)	)	PUNCT
ftr-380	2326	1	,	,	PUNCT
ftr-380	2326	2	judge	judge	PROPN
ftr-380	2326	3	holderman	holderman	PROPN
ftr-380	2326	4	found	find	VERB
ftr-380	2326	5	that	that	SCONJ
ftr-380	2326	6	the	the	DET
ftr-380	2326	7	remaining	remain	VERB
ftr-380	2326	8	document	document	NOUN
ftr-380	2326	9	examined	examine	VERB
ftr-380	2326	10	in	in	ADP
ftr-380	2326	11	camera	camera	NOUN
ftr-380	2326	12	presented	present	VERB
ftr-380	2326	13	a	a	DET
ftr-380	2326	14	prima	prima	NOUN
ftr-380	2326	15	facie	facie	NOUN
ftr-380	2326	16	case	case	NOUN
ftr-380	2326	17	for	for	ADP
ftr-380	2326	18	being	be	AUX
ftr-380	2326	19	not	not	PART
ftr-380	2326	20	privileged	privileged	ADJ
ftr-380	2326	21	by	by	ADP
ftr-380	2326	22	reason	reason	NOUN
ftr-380	2326	23	of	of	ADP
ftr-380	2326	24	the	the	DET
ftr-380	2326	25	crime	crime	NOUN
ftr-380	2326	26	-	-	PUNCT
ftr-380	2326	27	fraud	fraud	NOUN
ftr-380	2326	28	exception	exception	NOUN
ftr-380	2326	29	,	,	PUNCT
ftr-380	2326	30	and	and	CCONJ
ftr-380	2326	31	the	the	DET
ftr-380	2326	32	intervenors	intervenor	NOUN
ftr-380	2326	33	failed	fail	VERB
ftr-380	2326	34	to	to	PART
ftr-380	2326	35	present	present	VERB
ftr-380	2326	36	sufficient	sufficient	ADJ
ftr-380	2326	37	explanation	explanation	NOUN
ftr-380	2326	38	to	to	PART
ftr-380	2326	39	rebut	rebut	VERB
ftr-380	2326	40	that	that	DET
ftr-380	2326	41	presumption	presumption	NOUN
ftr-380	2326	42	.	.	PUNCT
ftr-380	2327	1	the	the	DET
ftr-380	2327	2	document	document	NOUN
ftr-380	2327	3	involved	involve	VERB
ftr-380	2327	4	an	an	DET
ftr-380	2327	5	investment	investment	NOUN
ftr-380	2327	6	in	in	ADP
ftr-380	2327	7	distressed	distressed	ADJ
ftr-380	2327	8	debt	debt	NOUN
ftr-380	2327	9	with	with	ADP
ftr-380	2327	10	the	the	DET
ftr-380	2327	11	sole	sole	ADJ
ftr-380	2327	12	motive	motive	NOUN
ftr-380	2327	13	of	of	ADP
ftr-380	2327	14	obtaining	obtain	VERB
ftr-380	2327	15	a	a	DET
ftr-380	2327	16	loss	loss	NOUN
ftr-380	2327	17	for	for	ADP
ftr-380	2327	18	tax	tax	NOUN
ftr-380	2327	19	purposes	purpose	NOUN
ftr-380	2327	20	.	.	PUNCT
ftr-380	2328	1	*	*	PUNCT
ftr-380	2328	2	the	the	DET
ftr-380	2328	3	government	government	NOUN
ftr-380	2328	4	had	have	AUX
ftr-380	2328	5	argued	argue	VERB
ftr-380	2328	6	that	that	SCONJ
ftr-380	2328	7	"	"	PUNCT
ftr-380	2328	8	document	document	NOUN
ftr-380	2328	9	a-40	a-40	NOUN
ftr-380	2328	10	is	be	AUX
ftr-380	2328	11	not	not	PART
ftr-380	2328	12	part	part	NOUN
ftr-380	2328	13	of	of	ADP
ftr-380	2328	14	legitimate	legitimate	ADJ
ftr-380	2328	15	year	year	NOUN
ftr-380	2328	16	-	-	PUNCT
ftr-380	2328	17	end	end	NOUN
ftr-380	2328	18	tax	tax	NOUN
ftr-380	2328	19	planning	planning	NOUN
ftr-380	2328	20	,	,	PUNCT
ftr-380	2328	21	but	but	CCONJ
ftr-380	2328	22	instead	instead	ADV
ftr-380	2328	23	is	be	AUX
ftr-380	2328	24	part	part	NOUN
ftr-380	2328	25	of	of	ADP
ftr-380	2328	26	the	the	DET
ftr-380	2328	27	overall	overall	ADJ
ftr-380	2328	28	abusive	abusive	ADJ
ftr-380	2328	29	sham	sham	ADJ
ftr-380	2328	30	tax	tax	NOUN
ftr-380	2328	31	shelter	shelter	NOUN
ftr-380	2328	32	transaction	transaction	NOUN
ftr-380	2328	33	perpetrated	perpetrate	VERB
ftr-380	2328	34	by	by	ADP
ftr-380	2328	35	bdo	bdo	NOUN
ftr-380	2328	36	and	and	CCONJ
ftr-380	2328	37	invested	invest	VERB
ftr-380	2328	38	in	in	ADP
ftr-380	2328	39	by	by	ADP
ftr-380	2328	40	intervenor	intervenor	NOUN
ftr-380	2328	41	cullio	cullio	NOUN
ftr-380	2328	42	and	and	CCONJ
ftr-380	2328	43	others	other	NOUN
ftr-380	2328	44	.	.	PUNCT
ftr-380	2328	45	"	"	PUNCT
ftr-380	2329	1	0	0	NUM
ftr-380	2329	2	judge	judge	NOUN
ftr-380	2329	3	holderman	holderman	PROPN
ftr-380	2329	4	refused	refuse	VERB
ftr-380	2329	5	to	to	PART
ftr-380	2329	6	quash	quash	VERB
ftr-380	2329	7	the	the	DET
ftr-380	2329	8	summons	summon	NOUN
ftr-380	2329	9	seeking	seek	VERB
ftr-380	2329	10	production	production	NOUN
ftr-380	2329	11	of	of	ADP
ftr-380	2329	12	document	document	NOUN
ftr-380	2329	13	a-40	a-40	PROPN
ftr-380	2329	14	,	,	PUNCT
ftr-380	2329	15	which	which	PRON
ftr-380	2329	16	he	he	PRON
ftr-380	2329	17	held	hold	VERB
ftr-380	2329	18	related	related	ADJ
ftr-380	2329	19	to	to	ADP
ftr-380	2329	20	an	an	DET
ftr-380	2329	21	"	"	PUNCT
ftr-380	2329	22	abusive	abusive	ADJ
ftr-380	2329	23	sham	sham	ADJ
ftr-380	2329	24	tax	tax	NOUN
ftr-380	2329	25	shelter	shelter	NOUN
ftr-380	2329	26	investment	investment	NOUN
ftr-380	2329	27	,	,	PUNCT
ftr-380	2329	28	"	"	PUNCT
ftr-380	2329	29	because	because	SCONJ
ftr-380	2329	30	the	the	DET
ftr-380	2329	31	irs	irs	PROPN
ftr-380	2329	32	made	make	VERB
ftr-380	2329	33	a	a	DET
ftr-380	2329	34	prima	prima	NOUN
ftr-380	2329	35	facie	facie	NOUN
ftr-380	2329	36	case	case	NOUN
ftr-380	2329	37	that	that	SCONJ
ftr-380	2329	38	the	the	DET
ftr-380	2329	39	crime	crime	NOUN
ftr-380	2329	40	-	-	PUNCT
ftr-380	2329	41	fraud	fraud	NOUN
ftr-380	2329	42	exception	exception	NOUN
ftr-380	2329	43	to	to	ADP
ftr-380	2329	44	the	the	DET
ftr-380	2329	45	attorney	attorney	NOUN
ftr-380	2329	46	-	-	PUNCT
ftr-380	2329	47	client	client	NOUN
ftr-380	2329	48	privilege	privilege	NOUN
ftr-380	2329	49	applied	apply	VERB
ftr-380	2329	50	and	and	CCONJ
ftr-380	2329	51	taxpayer	taxpayer	NOUN
ftr-380	2329	52	failed	fail	VERB
ftr-380	2329	53	to	to	PART
ftr-380	2329	54	provide	provide	VERB
ftr-380	2329	55	a	a	DET
ftr-380	2329	56	satisfactory	satisfactory	ADJ
ftr-380	2329	57	explanation	explanation	NOUN
ftr-380	2329	58	of	of	ADP
ftr-380	2329	59	why	why	SCONJ
ftr-380	2329	60	the	the	DET
ftr-380	2329	61	document	document	NOUN
ftr-380	2329	62	should	should	AUX
ftr-380	2329	63	not	not	PART
ftr-380	2329	64	be	be	AUX
ftr-380	2329	65	disclosed	disclose	VERB
ftr-380	2329	66	under	under	ADP
ftr-380	2329	67	the	the	DET
ftr-380	2329	68	crime	crime	NOUN
ftr-380	2329	69	-	-	PUNCT
ftr-380	2329	70	fraud	fraud	NOUN
ftr-380	2329	71	exception	exception	NOUN
ftr-380	2329	72	;	;	PUNCT
ftr-380	2329	73	there	there	PRON
ftr-380	2329	74	were	be	VERB
ftr-380	2329	75	eight	eight	NUM
ftr-380	2329	76	indicators	indicator	NOUN
ftr-380	2329	77	of	of	ADP
ftr-380	2329	78	potential	potential	ADJ
ftr-380	2329	79	fraud	fraud	NOUN
ftr-380	2329	80	:	:	PUNCT
ftr-380	2329	81	(	(	PUNCT
ftr-380	2329	82	1	1	X
ftr-380	2329	83	)	)	PUNCT
ftr-380	2329	84	the	the	DET
ftr-380	2329	85	marketing	marketing	NOUN
ftr-380	2329	86	of	of	ADP
ftr-380	2329	87	pre	pre	ADJ
ftr-380	2329	88	-	-	ADJ
ftr-380	2329	89	packaged	package	VERB
ftr-380	2329	90	transactions	transaction	NOUN
ftr-380	2329	91	by	by	ADP
ftr-380	2329	92	bdo	bdo	NOUN
ftr-380	2329	93	;	;	PUNCT
ftr-380	2329	94	(	(	PUNCT
ftr-380	2329	95	2	2	X
ftr-380	2329	96	)	)	PUNCT
ftr-380	2329	97	the	the	DET
ftr-380	2329	98	communication	communication	NOUN
ftr-380	2329	99	by	by	ADP
ftr-380	2329	100	the	the	DET
ftr-380	2329	101	taxpayer	taxpayer	NOUN
ftr-380	2329	102	to	to	PART
ftr-380	2329	103	bdo	bdo	VERB
ftr-380	2329	104	with	with	ADP
ftr-380	2329	105	the	the	DET
ftr-380	2329	106	purpose	purpose	NOUN
ftr-380	2329	107	of	of	ADP
ftr-380	2329	108	engaging	engage	VERB
ftr-380	2329	109	in	in	ADP
ftr-380	2329	110	a	a	DET
ftr-380	2329	111	pre	pre	ADJ
ftr-380	2329	112	-	-	ADJ
ftr-380	2329	113	arranged	arranged	ADJ
ftr-380	2329	114	transaction	transaction	NOUN
ftr-380	2329	115	developed	develop	VERB
ftr-380	2329	116	by	by	ADP
ftr-380	2329	117	bdo	bdo	NOUN
ftr-380	2329	118	or	or	CCONJ
ftr-380	2329	119	a	a	DET
ftr-380	2329	120	third	third	ADJ
ftr-380	2329	121	party	party	NOUN
ftr-380	2329	122	with	with	ADP
ftr-380	2329	123	the	the	DET
ftr-380	2329	124	sole	sole	ADJ
ftr-380	2329	125	purpose	purpose	NOUN
ftr-380	2329	126	of	of	ADP
ftr-380	2329	127	reducing	reduce	VERB
ftr-380	2329	128	taxable	taxable	ADJ
ftr-380	2329	129	income	income	NOUN
ftr-380	2329	130	;	;	PUNCT
ftr-380	2329	131	(	(	PUNCT
ftr-380	2329	132	3	3	X
ftr-380	2329	133	)	)	PUNCT
ftr-380	2329	134	bdo	bdo	NOUN
ftr-380	2329	135	and/or	and/or	CCONJ
ftr-380	2329	136	the	the	DET
ftr-380	2329	137	taxpayer	taxpayer	NOUN
ftr-380	2329	138	attempting	attempt	VERB
ftr-380	2329	139	to	to	PART
ftr-380	2329	140	conceal	conceal	VERB
ftr-380	2329	141	the	the	DET
ftr-380	2329	142	true	true	ADJ
ftr-380	2329	143	nature	nature	NOUN
ftr-380	2329	144	of	of	ADP
ftr-380	2329	145	the	the	DET
ftr-380	2329	146	transaction	transaction	NOUN
ftr-380	2329	147	;	;	PUNCT
ftr-380	2329	148	(	(	PUNCT
ftr-380	2329	149	4	4	X
ftr-380	2329	150	)	)	PUNCT
ftr-380	2329	151	actual	actual	ADJ
ftr-380	2329	152	or	or	CCONJ
ftr-380	2329	153	constructive	constructive	ADJ
ftr-380	2329	154	knowledge	knowledge	NOUN
ftr-380	2329	155	by	by	ADP
ftr-380	2329	156	bdo	bdo	NOUN
ftr-380	2329	157	that	that	SCONJ
ftr-380	2329	158	the	the	DET
ftr-380	2329	159	taxpayers	taxpayer	NOUN
ftr-380	2329	160	lacked	lack	VERB
ftr-380	2329	161	a	a	DET
ftr-380	2329	162	legitimate	legitimate	ADJ
ftr-380	2329	163	business	business	NOUN
ftr-380	2329	164	purpose	purpose	NOUN
ftr-380	2329	165	for	for	ADP
ftr-380	2329	166	entering	enter	VERB
ftr-380	2329	167	into	into	ADP
ftr-380	2329	168	the	the	DET
ftr-380	2329	169	transaction	transaction	NOUN
ftr-380	2329	170	;	;	PUNCT
ftr-380	2329	171	(	(	PUNCT
ftr-380	2329	172	5	5	X
ftr-380	2329	173	)	)	PUNCT
ftr-380	2329	174	vaguely	vaguely	ADV
ftr-380	2329	175	worded	word	VERB
ftr-380	2329	176	consulting	consulting	NOUN
ftr-380	2329	177	agreements	agreement	NOUN
ftr-380	2329	178	;	;	PUNCT
ftr-380	2329	179	(	(	PUNCT
ftr-380	2329	180	6	6	X
ftr-380	2329	181	)	)	PUNCT
ftr-380	2329	182	failure	failure	NOUN
ftr-380	2329	183	by	by	ADP
ftr-380	2329	184	bdo	bdo	NOUN
ftr-380	2329	185	to	to	PART
ftr-380	2329	186	provide	provide	VERB
ftr-380	2329	187	services	service	NOUN
ftr-380	2329	188	under	under	ADP
ftr-380	2329	189	the	the	DET
ftr-380	2329	190	consulting	consulting	NOUN
ftr-380	2329	191	agreement	agreement	NOUN
ftr-380	2329	192	despite	despite	SCONJ
ftr-380	2329	193	receipt	receipt	NOUN
ftr-380	2329	194	of	of	ADP
ftr-380	2329	195	payment	payment	NOUN
ftr-380	2329	196	;	;	PUNCT
ftr-380	2329	197	(	(	PUNCT
ftr-380	2329	198	7	7	X
ftr-380	2329	199	)	)	PUNCT
ftr-380	2329	200	mention	mention	NOUN
ftr-380	2329	201	of	of	ADP
ftr-380	2329	202	a	a	DET
ftr-380	2329	203	particular	particular	ADJ
ftr-380	2329	204	tax	tax	NOUN
ftr-380	2329	205	shelter	shelter	NOUN
ftr-380	2329	206	that	that	PRON
ftr-380	2329	207	had	have	AUX
ftr-380	2329	208	been	be	AUX
ftr-380	2329	209	identified	identify	VERB
ftr-380	2329	210	by	by	ADP
ftr-380	2329	211	the	the	DET
ftr-380	2329	212	irs	irs	PROPN
ftr-380	2329	213	as	as	ADP
ftr-380	2329	214	a	a	DET
ftr-380	2329	215	"	"	PUNCT
ftr-380	2329	216	listed	list	VERB
ftr-380	2329	217	transaction	transaction	NOUN
ftr-380	2329	218	"	"	PUNCT
ftr-380	2329	219	;	;	PUNCT
ftr-380	2329	220	and	and	CCONJ
ftr-380	2329	221	(	(	PUNCT
ftr-380	2329	222	8)	8)	NUM
ftr-380	2329	223	use	use	NOUN
ftr-380	2329	224	of	of	ADP
ftr-380	2329	225	boilerplate	boilerplate	ADJ
ftr-380	2329	226	documents	document	NOUN
ftr-380	2329	227	.	.	PUNCT
ftr-380	2330	1	2	2	X
ftr-380	2330	2	.	.	X
ftr-380	2330	3	jade	jade	PROPN
ftr-380	2330	4	trading	trading	PROPN
ftr-380	2330	5	,	,	PUNCT
ftr-380	2330	6	llc	llc	PROPN
ftr-380	2330	7	v.	v.	PROPN
ftr-380	2330	8	united	united	PROPN
ftr-380	2330	9	states	states	PROPN
ftr-380	2330	10	,	,	PUNCT
ftr-380	2330	11	95	95	NUM
ftr-380	2330	12	a.f.t.r	a.f.t.r	PROPN
ftr-380	2330	13	.	.	PUNCT
ftr-380	2331	1	2d	2d	NOUN
ftr-380	2331	2	2005	2005	NUM
ftr-380	2331	3	-	-	SYM
ftr-380	2331	4	2067	2067	NUM
ftr-380	2331	5	,	,	PUNCT
ftr-380	2331	6	2005	2005	NUM
ftr-380	2331	7	-	-	SYM
ftr-380	2331	8	1	1	NUM
ftr-380	2331	9	u.s.t.c	u.s.t.c	PROPN
ftr-380	2331	10	.	.	PROPN
ftr-380	2331	11	50,320	50,320	NUM
ftr-380	2331	12	(	(	PUNCT
ftr-380	2331	13	fed	fed	PROPN
ftr-380	2331	14	.	.	PUNCT
ftr-380	2331	15	cl	cl	NOUN
ftr-380	2331	16	.	.	PUNCT
ftr-380	2332	1	4/22/05	4/22/05	NUM
ftr-380	2332	2	)	)	PUNCT
ftr-380	2332	3	.	.	PUNCT
ftr-380	2333	1	the	the	DET
ftr-380	2333	2	court	court	NOUN
ftr-380	2333	3	(	(	PUNCT
ftr-380	2333	4	judge	judge	PROPN
ftr-380	2333	5	williams	williams	PROPN
ftr-380	2333	6	)	)	PUNCT
ftr-380	2333	7	held	hold	VERB
ftr-380	2333	8	that	that	SCONJ
ftr-380	2333	9	any	any	DET
ftr-380	2333	10	claim	claim	NOUN
ftr-380	2333	11	of	of	ADP
ftr-380	2333	12	executive	executive	ADJ
ftr-380	2333	13	privilege	privilege	NOUN
ftr-380	2333	14	for	for	ADP
ftr-380	2333	15	background	background	NOUN
ftr-380	2333	16	[	[	X
ftr-380	2333	17	vol	vol	NOUN
ftr-380	2333	18	.	.	PUNCT
ftr-380	2333	19	8	8	NUM
ftr-380	2333	20	:	:	PUNCT
ftr-380	2333	21	si	si	PROPN
ftr-380	2333	22	recent	recent	ADJ
ftr-380	2333	23	developments	development	NOUN
ftr-380	2333	24	in	in	ADP
ftr-380	2333	25	federal	federal	ADJ
ftr-380	2333	26	income	income	NOUN
ftr-380	2333	27	taxation	taxation	NOUN
ftr-380	2333	28	materials	material	NOUN
ftr-380	2333	29	relating	relate	VERB
ftr-380	2333	30	to	to	ADP
ftr-380	2333	31	the	the	DET
ftr-380	2333	32	irs	irs	PROPN
ftr-380	2333	33	's	's	PART
ftr-380	2333	34	publication	publication	NOUN
ftr-380	2333	35	of	of	ADP
ftr-380	2333	36	notice	notice	NOUN
ftr-380	2333	37	2000	2000	NUM
ftr-380	2333	38	-	-	SYM
ftr-380	2333	39	44	44	NUM
ftr-380	2333	40	on	on	ADP
ftr-380	2333	41	8/13/00	8/13/00	NUM
ftr-380	2333	42	(	(	PUNCT
ftr-380	2333	43	relating	relate	VERB
ftr-380	2333	44	to	to	ADP
ftr-380	2333	45	the	the	DET
ftr-380	2333	46	son	son	NOUN
ftr-380	2333	47	-	-	PUNCT
ftr-380	2333	48	of	of	ADP
ftr-380	2333	49	-	-	PUNCT
ftr-380	2333	50	boss	boss	NOUN
ftr-380	2333	51	transaction	transaction	NOUN
ftr-380	2333	52	)	)	PUNCT
ftr-380	2333	53	and	and	CCONJ
ftr-380	2333	54	relating	relate	VERB
ftr-380	2333	55	to	to	ADP
ftr-380	2333	56	treasury	treasury	PROPN
ftr-380	2333	57	's	's	PART
ftr-380	2333	58	publication	publication	NOUN
ftr-380	2333	59	of	of	ADP
ftr-380	2333	60	reg	reg	NOUN
ftr-380	2333	61	.	.	PUNCT
ftr-380	2334	1	§	§	PROPN
ftr-380	2334	2	1.701	1.701	NUM
ftr-380	2334	3	-	-	SYM
ftr-380	2334	4	2	2	NUM
ftr-380	2334	5	on	on	ADP
ftr-380	2334	6	5/17/94	5/17/94	NUM
ftr-380	2334	7	(	(	PUNCT
ftr-380	2334	8	in	in	ADP
ftr-380	2334	9	proposed	propose	VERB
ftr-380	2334	10	form	form	NOUN
ftr-380	2334	11	)	)	PUNCT
ftr-380	2334	12	and	and	CCONJ
ftr-380	2334	13	on	on	ADP
ftr-380	2334	14	12/29/94	12/29/94	PROPN
ftr-380	2334	15	(	(	PUNCT
ftr-380	2334	16	in	in	ADP
ftr-380	2334	17	final	final	ADJ
ftr-380	2334	18	form	form	NOUN
ftr-380	2334	19	)	)	PUNCT
ftr-380	2334	20	had	have	VERB
ftr-380	2334	21	to	to	PART
ftr-380	2334	22	be	be	AUX
ftr-380	2334	23	asserted	assert	VERB
ftr-380	2334	24	only	only	ADV
ftr-380	2334	25	after	after	ADP
ftr-380	2334	26	personal	personal	ADJ
ftr-380	2334	27	consideration	consideration	NOUN
ftr-380	2334	28	by	by	ADP
ftr-380	2334	29	the	the	DET
ftr-380	2334	30	commissioner	commissioner	NOUN
ftr-380	2334	31	and	and	CCONJ
ftr-380	2334	32	the	the	DET
ftr-380	2334	33	secretary	secretary	NOUN
ftr-380	2334	34	,	,	PUNCT
ftr-380	2334	35	respectively	respectively	ADV
ftr-380	2334	36	.	.	PUNCT
ftr-380	2334	37	0	0	NUM
ftr-380	2335	1	note	note	VERB
ftr-380	2335	2	that	that	SCONJ
ftr-380	2335	3	judge	judge	PROPN
ftr-380	2335	4	williams	williams	PROPN
ftr-380	2335	5	uses	use	VERB
ftr-380	2335	6	the	the	DET
ftr-380	2335	7	appellation	appellation	NOUN
ftr-380	2335	8	"	"	PUNCT
ftr-380	2335	9	irs	irs	PROPN
ftr-380	2335	10	code	code	NOUN
ftr-380	2335	11	"	"	PUNCT
ftr-380	2335	12	in	in	ADP
ftr-380	2335	13	her	her	PRON
ftr-380	2335	14	opinion	opinion	NOUN
ftr-380	2335	15	.	.	PUNCT
ftr-380	2336	1	3	3	X
ftr-380	2336	2	.	.	X
ftr-380	2336	3	in	in	ADP
ftr-380	2336	4	another	another	DET
ftr-380	2336	5	opinion	opinion	NOUN
ftr-380	2336	6	on	on	ADP
ftr-380	2336	7	the	the	DET
ftr-380	2336	8	same	same	ADJ
ftr-380	2336	9	date	date	NOUN
ftr-380	2336	10	,	,	PUNCT
ftr-380	2336	11	judge	judge	PROPN
ftr-380	2336	12	williams	williams	PROPN
ftr-380	2336	13	denied	deny	VERB
ftr-380	2336	14	bdo	bdo	PROPN
ftr-380	2336	15	seidman	seidman	NOUN
ftr-380	2336	16	's	's	PART
ftr-380	2336	17	motion	motion	NOUN
ftr-380	2336	18	to	to	PART
ftr-380	2336	19	quash	quash	VERB
ftr-380	2336	20	a	a	DET
ftr-380	2336	21	subpoena	subpoena	NOUN
ftr-380	2336	22	requesting	request	VERB
ftr-380	2336	23	"	"	PUNCT
ftr-380	2336	24	all	all	DET
ftr-380	2336	25	form	form	NOUN
ftr-380	2336	26	1040	1040	NUM
ftr-380	2336	27	cover	cover	NOUN
ftr-380	2336	28	pages	page	NOUN
ftr-380	2336	29	,	,	PUNCT
ftr-380	2336	30	schedule	schedule	NOUN
ftr-380	2336	31	d	d	NOUN
ftr-380	2336	32	and	and	CCONJ
ftr-380	2336	33	schedule	schedule	NOUN
ftr-380	2336	34	k-1	k-1	PROPN
ftr-380	2336	35	for	for	ADP
ftr-380	2336	36	the	the	DET
ftr-380	2336	37	years	year	NOUN
ftr-380	2336	38	1999	1999	NUM
ftr-380	2336	39	-	-	SYM
ftr-380	2336	40	2000	2000	NUM
ftr-380	2336	41	"	"	PUNCT
ftr-380	2336	42	for	for	ADP
ftr-380	2336	43	forty	forty	NUM
ftr-380	2336	44	-	-	PUNCT
ftr-380	2336	45	six	six	NUM
ftr-380	2336	46	bdo	bdo	NOUN
ftr-380	2336	47	clients	client	NOUN
ftr-380	2336	48	who	who	PRON
ftr-380	2336	49	are	be	AUX
ftr-380	2336	50	not	not	PART
ftr-380	2336	51	parties	party	NOUN
ftr-380	2336	52	to	to	ADP
ftr-380	2336	53	the	the	DET
ftr-380	2336	54	jade	jade	PROPN
ftr-380	2336	55	trading	trading	NOUN
ftr-380	2336	56	case	case	NOUN
ftr-380	2337	1	[	[	X
ftr-380	2337	2	in	in	ADP
ftr-380	2337	3	order	order	NOUN
ftr-380	2337	4	to	to	PART
ftr-380	2337	5	ascertain	ascertain	VERB
ftr-380	2337	6	the	the	DET
ftr-380	2337	7	amount	amount	NOUN
ftr-380	2337	8	of	of	ADP
ftr-380	2337	9	capital	capital	NOUN
ftr-380	2337	10	gains	gain	NOUN
ftr-380	2337	11	and	and	CCONJ
ftr-380	2337	12	losses	loss	NOUN
ftr-380	2337	13	claimed	claim	VERB
ftr-380	2337	14	by	by	ADP
ftr-380	2337	15	these	these	DET
ftr-380	2337	16	taxpayers	taxpayer	NOUN
ftr-380	2337	17	and	and	CCONJ
ftr-380	2337	18	the	the	DET
ftr-380	2337	19	dates	date	NOUN
ftr-380	2337	20	on	on	ADP
ftr-380	2337	21	which	which	PRON
ftr-380	2337	22	they	they	PRON
ftr-380	2337	23	were	be	AUX
ftr-380	2337	24	incurred	incur	VERB
ftr-380	2337	25	]	]	PUNCT
ftr-380	2337	26	because	because	SCONJ
ftr-380	2337	27	§	§	PROPN
ftr-380	2337	28	6103	6103	NUM
ftr-380	2337	29	only	only	ADV
ftr-380	2337	30	prohibits	prohibit	VERB
ftr-380	2337	31	disclosure	disclosure	NOUN
ftr-380	2337	32	of	of	ADP
ftr-380	2337	33	taxpayer	taxpayer	NOUN
ftr-380	2337	34	return	return	NOUN
ftr-380	2337	35	information	information	NOUN
ftr-380	2337	36	"	"	PUNCT
ftr-380	2337	37	filed	file	VERB
ftr-380	2337	38	with	with	ADP
ftr-380	2337	39	"	"	PUNCT
ftr-380	2337	40	or	or	CCONJ
ftr-380	2337	41	"	"	PUNCT
ftr-380	2337	42	received	receive	VERB
ftr-380	2337	43	by	by	ADP
ftr-380	2337	44	,	,	PUNCT
ftr-380	2337	45	recorded	record	VERB
ftr-380	2337	46	by	by	ADP
ftr-380	2337	47	,	,	PUNCT
ftr-380	2337	48	prepared	prepare	VERB
ftr-380	2337	49	by	by	ADP
ftr-380	2337	50	,	,	PUNCT
ftr-380	2337	51	furnished	furnish	VERB
ftr-380	2337	52	to	to	PART
ftr-380	2337	53	,	,	PUNCT
ftr-380	2337	54	or	or	CCONJ
ftr-380	2337	55	collected	collect	VERB
ftr-380	2337	56	by	by	ADP
ftr-380	2337	57	"	"	PUNCT
ftr-380	2337	58	treasury	treasury	NOUN
ftr-380	2337	59	and	and	CCONJ
ftr-380	2337	60	the	the	DET
ftr-380	2337	61	irs	irs	PROPN
ftr-380	2337	62	,	,	PUNCT
ftr-380	2337	63	and	and	CCONJ
ftr-380	2337	64	also	also	ADV
ftr-380	2337	65	because	because	SCONJ
ftr-380	2337	66	courts	court	NOUN
ftr-380	2337	67	in	in	ADP
ftr-380	2337	68	tax	tax	NOUN
ftr-380	2337	69	cases	case	NOUN
ftr-380	2337	70	have	have	AUX
ftr-380	2337	71	required	require	VERB
ftr-380	2337	72	brokers	broker	NOUN
ftr-380	2337	73	to	to	PART
ftr-380	2337	74	produce	produce	VERB
ftr-380	2337	75	records	record	NOUN
ftr-380	2337	76	of	of	ADP
ftr-380	2337	77	other	other	ADJ
ftr-380	2337	78	customers	customer	NOUN
ftr-380	2337	79	who	who	PRON
ftr-380	2337	80	used	use	VERB
ftr-380	2337	81	the	the	DET
ftr-380	2337	82	same	same	ADJ
ftr-380	2337	83	broker	broker	NOUN
ftr-380	2337	84	.	.	PUNCT
ftr-380	2338	1	copies	copy	NOUN
ftr-380	2338	2	of	of	ADP
ftr-380	2338	3	tax	tax	NOUN
ftr-380	2338	4	returns	return	NOUN
ftr-380	2338	5	given	give	VERB
ftr-380	2338	6	to	to	ADP
ftr-380	2338	7	bdo	bdo	NOUN
ftr-380	2338	8	by	by	ADP
ftr-380	2338	9	its	its	PRON
ftr-380	2338	10	clients	client	NOUN
ftr-380	2338	11	do	do	AUX
ftr-380	2338	12	not	not	PART
ftr-380	2338	13	fall	fall	VERB
ftr-380	2338	14	within	within	ADP
ftr-380	2338	15	the	the	DET
ftr-380	2338	16	prohibition	prohibition	NOUN
ftr-380	2338	17	of	of	ADP
ftr-380	2338	18	§	§	PROPN
ftr-380	2338	19	6103	6103	NUM
ftr-380	2338	20	.	.	PUNCT
ftr-380	2339	1	4	4	X
ftr-380	2339	2	.	.	X
ftr-380	2339	3	united	united	PROPN
ftr-380	2339	4	states	states	PROPN
ftr-380	2339	5	v.	v.	ADP
ftr-380	2339	6	norwood	norwood	PROPN
ftr-380	2339	7	,	,	PUNCT
ftr-380	2339	8	420	420	NUM
ftr-380	2339	9	f.3d	f.3d	NUM
ftr-380	2339	10	888	888	NUM
ftr-380	2339	11	(	(	PUNCT
ftr-380	2339	12	8th	8th	ADJ
ftr-380	2339	13	cir	cir	NOUN
ftr-380	2339	14	.	.	PUNCT
ftr-380	2340	1	8/26/05	8/26/05	NUM
ftr-380	2340	2	)	)	PUNCT
ftr-380	2340	3	.	.	PUNCT
ftr-380	2341	1	the	the	DET
ftr-380	2341	2	court	court	NOUN
ftr-380	2341	3	upholds	uphold	VERB
ftr-380	2341	4	enforcement	enforcement	NOUN
ftr-380	2341	5	of	of	ADP
ftr-380	2341	6	a	a	DET
ftr-380	2341	7	summons	summon	NOUN
ftr-380	2341	8	seeking	seek	VERB
ftr-380	2341	9	records	record	NOUN
ftr-380	2341	10	of	of	ADP
ftr-380	2341	11	offshore	offshore	ADJ
ftr-380	2341	12	bank	bank	NOUN
ftr-380	2341	13	credit	credit	NOUN
ftr-380	2341	14	card	card	NOUN
ftr-380	2341	15	accounts	account	NOUN
ftr-380	2341	16	because	because	SCONJ
ftr-380	2341	17	the	the	DET
ftr-380	2341	18	act	act	NOUN
ftr-380	2341	19	of	of	ADP
ftr-380	2341	20	production	production	NOUN
ftr-380	2341	21	was	be	AUX
ftr-380	2341	22	not	not	PART
ftr-380	2341	23	self	self	NOUN
ftr-380	2341	24	-	-	PUNCT
ftr-380	2341	25	incriminatory	incriminatory	ADJ
ftr-380	2341	26	.	.	PUNCT
ftr-380	2342	1	this	this	PRON
ftr-380	2342	2	is	be	AUX
ftr-380	2342	3	because	because	SCONJ
ftr-380	2342	4	,	,	PUNCT
ftr-380	2342	5	based	base	VERB
ftr-380	2342	6	on	on	ADP
ftr-380	2342	7	information	information	NOUN
ftr-380	2342	8	obtained	obtain	VERB
ftr-380	2342	9	from	from	ADP
ftr-380	2342	10	mastercard	mastercard	NOUN
ftr-380	2342	11	,	,	PUNCT
ftr-380	2342	12	the	the	DET
ftr-380	2342	13	government	government	NOUN
ftr-380	2342	14	already	already	ADV
ftr-380	2342	15	knew	know	VERB
ftr-380	2342	16	the	the	DET
ftr-380	2342	17	name	name	NOUN
ftr-380	2342	18	and	and	CCONJ
ftr-380	2342	19	location	location	NOUN
ftr-380	2342	20	of	of	ADP
ftr-380	2342	21	the	the	DET
ftr-380	2342	22	bank	bank	NOUN
ftr-380	2342	23	that	that	PRON
ftr-380	2342	24	created	create	VERB
ftr-380	2342	25	the	the	DET
ftr-380	2342	26	records	record	NOUN
ftr-380	2342	27	,	,	PUNCT
ftr-380	2342	28	the	the	DET
ftr-380	2342	29	payment	payment	NOUN
ftr-380	2342	30	card	card	NOUN
ftr-380	2342	31	numbers	number	NOUN
ftr-380	2342	32	,	,	PUNCT
ftr-380	2342	33	and	and	CCONJ
ftr-380	2342	34	the	the	DET
ftr-380	2342	35	details	detail	NOUN
ftr-380	2342	36	of	of	ADP
ftr-380	2342	37	a	a	DET
ftr-380	2342	38	number	number	NOUN
ftr-380	2342	39	of	of	ADP
ftr-380	2342	40	discrete	discrete	ADJ
ftr-380	2342	41	transactions	transaction	NOUN
ftr-380	2342	42	involving	involve	VERB
ftr-380	2342	43	the	the	DET
ftr-380	2342	44	cards	card	NOUN
ftr-380	2342	45	and	and	CCONJ
ftr-380	2342	46	the	the	DET
ftr-380	2342	47	account	account	NOUN
ftr-380	2342	48	.	.	PUNCT
ftr-380	2343	1	it	it	PRON
ftr-380	2343	2	held	hold	VERB
ftr-380	2343	3	that	that	SCONJ
ftr-380	2343	4	the	the	DET
ftr-380	2343	5	"	"	PUNCT
ftr-380	2343	6	production	production	NOUN
ftr-380	2343	7	of	of	ADP
ftr-380	2343	8	the	the	DET
ftr-380	2343	9	records	record	NOUN
ftr-380	2343	10	has	have	VERB
ftr-380	2343	11	no	no	DET
ftr-380	2343	12	testimonial	testimonial	ADJ
ftr-380	2343	13	significance	significance	NOUN
ftr-380	2343	14	.	.	PUNCT
ftr-380	2343	15	"	"	PUNCT
ftr-380	2344	1	a.	a.	PROPN
ftr-380	2344	2	united	united	PROPN
ftr-380	2344	3	states	states	PROPN
ftr-380	2344	4	v.	v.	PROPN
ftr-380	2344	5	elliot	elliot	PROPN
ftr-380	2344	6	,	,	PUNCT
ftr-380	2344	7	96	96	NUM
ftr-380	2344	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	2344	9	2005550	2005550	NUM
ftr-380	2344	10	,	,	PUNCT
ftr-380	2344	11	2005	2005	NUM
ftr-380	2344	12	-	-	SYM
ftr-380	2344	13	2	2	NUM
ftr-380	2344	14	u.s.t.c	u.s.t.c	PROPN
ftr-380	2344	15	.	.	PROPN
ftr-380	2345	1	50,522	50,522	NUM
ftr-380	2345	2	(	(	PUNCT
ftr-380	2345	3	w.d	w.d	PROPN
ftr-380	2345	4	.	.	PROPN
ftr-380	2345	5	n.c	n.c	PROPN
ftr-380	2345	6	.	.	PROPN
ftr-380	2345	7	7/14/05	7/14/05	NUM
ftr-380	2345	8	)	)	PUNCT
ftr-380	2345	9	.	.	PUNCT
ftr-380	2346	1	summons	summon	NOUN
ftr-380	2346	2	to	to	PART
ftr-380	2346	3	produce	produce	VERB
ftr-380	2346	4	"	"	PUNCT
ftr-380	2346	5	daily	daily	ADJ
ftr-380	2346	6	sheets	sheet	NOUN
ftr-380	2346	7	"	"	PUNCT
ftr-380	2346	8	that	that	PRON
ftr-380	2346	9	recoded	recode	VERB
ftr-380	2346	10	all	all	DET
ftr-380	2346	11	receipts	receipt	NOUN
ftr-380	2346	12	from	from	ADP
ftr-380	2346	13	taxpayer	taxpayer	NOUN
ftr-380	2346	14	's	's	PART
ftr-380	2346	15	dental	dental	ADJ
ftr-380	2346	16	practice	practice	NOUN
ftr-380	2346	17	was	be	AUX
ftr-380	2346	18	enforced	enforce	VERB
ftr-380	2346	19	because	because	SCONJ
ftr-380	2346	20	the	the	DET
ftr-380	2346	21	records	record	NOUN
ftr-380	2346	22	of	of	ADP
ftr-380	2346	23	gross	gross	ADJ
ftr-380	2346	24	receipts	receipt	NOUN
ftr-380	2346	25	are	be	AUX
ftr-380	2346	26	"	"	PUNCT
ftr-380	2346	27	voluntarily	voluntarily	ADV
ftr-380	2346	28	prepared	prepared	ADJ
ftr-380	2346	29	business	business	NOUN
ftr-380	2346	30	records	record	NOUN
ftr-380	2346	31	"	"	PUNCT
ftr-380	2346	32	that	that	PRON
ftr-380	2346	33	are	be	AUX
ftr-380	2346	34	not	not	PART
ftr-380	2346	35	privileged	privileged	ADJ
ftr-380	2346	36	under	under	ADP
ftr-380	2346	37	united	united	PROPN
ftr-380	2346	38	states	states	PROPN
ftr-380	2346	39	v.	v.	ADP
ftr-380	2346	40	doe	doe	PROPN
ftr-380	2346	41	,	,	PUNCT
ftr-380	2346	42	465	465	NUM
ftr-380	2346	43	u.s	u.s	PROPN
ftr-380	2346	44	.	.	PROPN
ftr-380	2346	45	605	605	NUM
ftr-380	2346	46	(	(	PUNCT
ftr-380	2346	47	1984	1984	NUM
ftr-380	2346	48	)	)	PUNCT
ftr-380	2346	49	,	,	PUNCT
ftr-380	2346	50	despite	despite	SCONJ
ftr-380	2346	51	the	the	DET
ftr-380	2346	52	record	record	NOUN
ftr-380	2346	53	-	-	PUNCT
ftr-380	2346	54	keeping	keep	VERB
ftr-380	2346	55	requirements	requirement	NOUN
ftr-380	2346	56	of	of	ADP
ftr-380	2346	57	reg	reg	NOUN
ftr-380	2346	58	.	.	PUNCT
ftr-380	2347	1	§	§	PROPN
ftr-380	2347	2	1.66011	1.66011	NUM
ftr-380	2347	3	.	.	PUNCT
ftr-380	2348	1	the	the	DET
ftr-380	2348	2	act	act	NOUN
ftr-380	2348	3	of	of	ADP
ftr-380	2348	4	production	production	NOUN
ftr-380	2348	5	was	be	AUX
ftr-380	2348	6	not	not	PART
ftr-380	2348	7	self	self	NOUN
ftr-380	2348	8	-	-	PUNCT
ftr-380	2348	9	incriminatory	incriminatory	ADJ
ftr-380	2348	10	because	because	SCONJ
ftr-380	2348	11	,	,	PUNCT
ftr-380	2348	12	based	base	VERB
ftr-380	2348	13	on	on	ADP
ftr-380	2348	14	the	the	DET
ftr-380	2348	15	testimony	testimony	NOUN
ftr-380	2348	16	of	of	ADP
ftr-380	2348	17	taxpayer	taxpayer	NOUN
ftr-380	2348	18	's	's	PART
ftr-380	2348	19	accountant	accountant	NOUN
ftr-380	2348	20	,	,	PUNCT
ftr-380	2348	21	"	"	PUNCT
ftr-380	2348	22	the	the	DET
ftr-380	2348	23	existence	existence	NOUN
ftr-380	2348	24	,	,	PUNCT
ftr-380	2348	25	authenticity	authenticity	NOUN
ftr-380	2348	26	,	,	PUNCT
ftr-380	2348	27	and	and	CCONJ
ftr-380	2348	28	[	[	X
ftr-380	2348	29	taxpayer	taxpayer	NOUN
ftr-380	2348	30	's	's	PART
ftr-380	2348	31	]	]	X
ftr-380	2348	32	possession	possession	NOUN
ftr-380	2348	33	of	of	ADP
ftr-380	2348	34	the	the	DET
ftr-380	2348	35	documents	document	NOUN
ftr-380	2348	36	is	be	AUX
ftr-380	2348	37	a	a	DET
ftr-380	2348	38	foregone	foregone	NOUN
ftr-380	2348	39	conclusion	conclusion	NOUN
ftr-380	2348	40	.	.	PUNCT
ftr-380	2348	41	"	"	PUNCT
ftr-380	2349	1	c.	c.	PROPN
ftr-380	2349	2	litigation	litigation	PROPN
ftr-380	2349	3	costs	cost	VERB
ftr-380	2349	4	1	1	NUM
ftr-380	2349	5	.	.	PUNCT
ftr-380	2349	6	blasius	blasius	PROPN
ftr-380	2349	7	v.	v.	PROPN
ftr-380	2349	8	commissioner	commissioner	PROPN
ftr-380	2349	9	,	,	PUNCT
ftr-380	2349	10	t.c	t.c	PROPN
ftr-380	2349	11	.	.	PROPN
ftr-380	2349	12	memo	memo	NOUN
ftr-380	2349	13	.	.	PUNCT
ftr-380	2350	1	2005	2005	NUM
ftr-380	2350	2	-	-	SYM
ftr-380	2350	3	214	214	NUM
ftr-380	2350	4	(	(	PUNCT
ftr-380	2350	5	9/14/05	9/14/05	NUM
ftr-380	2350	6	)	)	PUNCT
ftr-380	2350	7	.	.	PUNCT
ftr-380	2351	1	advance	advance	NOUN
ftr-380	2351	2	notice	notice	NOUN
ftr-380	2351	3	of	of	ADP
ftr-380	2351	4	proposed	propose	VERB
ftr-380	2351	5	rule	rule	NOUN
ftr-380	2351	6	making	making	NOUN
ftr-380	2351	7	(	(	PUNCT
ftr-380	2351	8	anprm	anprm	ADJ
ftr-380	2351	9	)	)	PUNCT
ftr-380	2351	10	and	and	CCONJ
ftr-380	2351	11	proposed	propose	VERB
ftr-380	2351	12	regulations	regulation	NOUN
ftr-380	2351	13	are	be	AUX
ftr-380	2351	14	not	not	PART
ftr-380	2351	15	"	"	PUNCT
ftr-380	2351	16	applicable	applicable	ADJ
ftr-380	2351	17	published	publish	VERB
ftr-380	2351	18	guidance	guidance	NOUN
ftr-380	2351	19	"	"	PUNCT
ftr-380	2351	20	raising	raise	VERB
ftr-380	2351	21	the	the	DET
ftr-380	2351	22	presumption	presumption	NOUN
ftr-380	2351	23	2006	2006	NUM
ftr-380	2351	24	]	]	PUNCT
ftr-380	2351	25	florida	florida	PROPN
ftr-380	2351	26	tax	tax	PROPN
ftr-380	2351	27	review	review	NOUN
ftr-380	2351	28	that	that	SCONJ
ftr-380	2351	29	the	the	DET
ftr-380	2351	30	government	government	NOUN
ftr-380	2351	31	's	's	PART
ftr-380	2351	32	position	position	NOUN
ftr-380	2351	33	was	be	AUX
ftr-380	2351	34	not	not	PART
ftr-380	2351	35	justified	justify	VERB
ftr-380	2351	36	;	;	PUNCT
ftr-380	2351	37	nor	nor	CCONJ
ftr-380	2351	38	is	be	AUX
ftr-380	2351	39	the	the	DET
ftr-380	2351	40	irs	irs	PROPN
ftr-380	2351	41	chief	chief	ADJ
ftr-380	2351	42	counsel	counsel	NOUN
ftr-380	2351	43	's	's	PART
ftr-380	2351	44	"	"	PUNCT
ftr-380	2351	45	priority	priority	NOUN
ftr-380	2351	46	guidance	guidance	NOUN
ftr-380	2351	47	plan	plan	NOUN
ftr-380	2351	48	"	"	PUNCT
ftr-380	2351	49	to	to	PART
ftr-380	2351	50	be	be	AUX
ftr-380	2351	51	considered	consider	VERB
ftr-380	2351	52	"	"	PUNCT
ftr-380	2351	53	applicable	applicable	ADJ
ftr-380	2351	54	published	publish	VERB
ftr-380	2351	55	guidance	guidance	NOUN
ftr-380	2351	56	.	.	PUNCT
ftr-380	2351	57	"	"	PUNCT
ftr-380	2352	1	2	2	NUM
ftr-380	2352	2	.	.	X
ftr-380	2352	3	moulton	moulton	PROPN
ftr-380	2352	4	v.	v.	PROPN
ftr-380	2352	5	united	united	PROPN
ftr-380	2352	6	states	states	PROPN
ftr-380	2352	7	,	,	PUNCT
ftr-380	2352	8	429	429	NUM
ftr-380	2352	9	f.3d	f.3d	NUM
ftr-380	2352	10	352	352	NUM
ftr-380	2352	11	(	(	PUNCT
ftr-380	2352	12	1st	1st	ADJ
ftr-380	2352	13	cir	cir	NOUN
ftr-380	2352	14	.	.	PUNCT
ftr-380	2353	1	11/21/05	11/21/05	NUM
ftr-380	2353	2	)	)	PUNCT
ftr-380	2353	3	.	.	PUNCT
ftr-380	2354	1	attorney	attorney	NOUN
ftr-380	2354	2	's	's	PART
ftr-380	2354	3	fees	fee	NOUN
ftr-380	2354	4	in	in	ADP
ftr-380	2354	5	case	case	NOUN
ftr-380	2354	6	in	in	ADP
ftr-380	2354	7	which	which	PRON
ftr-380	2354	8	§	§	PROPN
ftr-380	2354	9	6672	6672	NUM
ftr-380	2354	10	penalty	penalty	NOUN
ftr-380	2354	11	was	be	AUX
ftr-380	2354	12	upheld	uphold	VERB
ftr-380	2354	13	for	for	ADP
ftr-380	2354	14	only	only	ADV
ftr-380	2354	15	one	one	NUM
ftr-380	2354	16	of	of	ADP
ftr-380	2354	17	five	five	NUM
ftr-380	2354	18	quarters	quarter	NOUN
ftr-380	2354	19	were	be	AUX
ftr-380	2354	20	denied	deny	VERB
ftr-380	2354	21	.	.	PUNCT
ftr-380	2355	1	the	the	DET
ftr-380	2355	2	government	government	NOUN
ftr-380	2355	3	's	's	PART
ftr-380	2355	4	position	position	NOUN
ftr-380	2355	5	was	be	AUX
ftr-380	2355	6	substantially	substantially	ADV
ftr-380	2355	7	justified	justify	VERB
ftr-380	2355	8	because	because	SCONJ
ftr-380	2355	9	case	case	NOUN
ftr-380	2355	10	was	be	AUX
ftr-380	2355	11	a	a	DET
ftr-380	2355	12	"	"	PUNCT
ftr-380	2355	13	close	close	ADJ
ftr-380	2355	14	case	case	NOUN
ftr-380	2355	15	"	"	PUNCT
ftr-380	2355	16	and	and	CCONJ
ftr-380	2355	17	"	"	PUNCT
ftr-380	2355	18	[	[	X
ftr-380	2355	19	t]he	t]he	ADV
ftr-380	2355	20	closeness	closeness	NOUN
ftr-380	2355	21	..	..	PUNCT
ftr-380	2355	22	.	.	PUNCT
ftr-380	2356	1	was	be	AUX
ftr-380	2356	2	compounded	compound	VERB
ftr-380	2356	3	by	by	ADP
ftr-380	2356	4	the	the	DET
ftr-380	2356	5	fact	fact	NOUN
ftr-380	2356	6	that	that	SCONJ
ftr-380	2356	7	,	,	PUNCT
ftr-380	2356	8	once	once	SCONJ
ftr-380	2356	9	the	the	DET
ftr-380	2356	10	irs	irs	PROPN
ftr-380	2356	11	assessed	assess	VERB
ftr-380	2356	12	[	[	X
ftr-380	2356	13	penalties	penalty	NOUN
ftr-380	2356	14	]	]	PUNCT
ftr-380	2356	15	under	under	ADP
ftr-380	2356	16	§	§	PROPN
ftr-380	2356	17	6672	6672	NUM
ftr-380	2356	18	,	,	PUNCT
ftr-380	2356	19	the	the	DET
ftr-380	2356	20	burden	burden	NOUN
ftr-380	2356	21	of	of	ADP
ftr-380	2356	22	proof	proof	NOUN
ftr-380	2356	23	was	be	AUX
ftr-380	2356	24	on	on	ADP
ftr-380	2356	25	[	[	X
ftr-380	2356	26	taxpayers	taxpayer	NOUN
ftr-380	2356	27	]	]	PUNCT
ftr-380	2356	28	to	to	PART
ftr-380	2356	29	prove	prove	VERB
ftr-380	2356	30	that	that	SCONJ
ftr-380	2356	31	they	they	PRON
ftr-380	2356	32	were	be	AUX
ftr-380	2356	33	not	not	PART
ftr-380	2356	34	responsible	responsible	ADJ
ftr-380	2356	35	persons	person	NOUN
ftr-380	2356	36	(	(	PUNCT
ftr-380	2356	37	or	or	CCONJ
ftr-380	2356	38	that	that	SCONJ
ftr-380	2356	39	,	,	PUNCT
ftr-380	2356	40	if	if	SCONJ
ftr-380	2356	41	they	they	PRON
ftr-380	2356	42	were	be	AUX
ftr-380	2356	43	responsible	responsible	ADJ
ftr-380	2356	44	,	,	PUNCT
ftr-380	2356	45	their	their	PRON
ftr-380	2356	46	failure	failure	NOUN
ftr-380	2356	47	to	to	PART
ftr-380	2356	48	ensure	ensure	VERB
ftr-380	2356	49	that	that	SCONJ
ftr-380	2356	50	the	the	DET
ftr-380	2356	51	taxes	taxis	NOUN
ftr-380	2356	52	were	be	AUX
ftr-380	2356	53	paid	pay	VERB
ftr-380	2356	54	was	be	AUX
ftr-380	2356	55	not	not	PART
ftr-380	2356	56	'	'	PUNCT
ftr-380	2356	57	willful	willful	ADJ
ftr-380	2356	58	"	"	PUNCT
ftr-380	2356	59	'	'	PUNCT
ftr-380	2356	60	)	)	PUNCT
ftr-380	2356	61	.	.	PUNCT
ftr-380	2357	1	d.	d.	PROPN
ftr-380	2357	2	statutory	statutory	PROPN
ftr-380	2357	3	notice	notice	PROPN
ftr-380	2357	4	1	1	NUM
ftr-380	2357	5	.	.	PUNCT
ftr-380	2358	1	a	a	DET
ftr-380	2358	2	notice	notice	NOUN
ftr-380	2358	3	of	of	ADP
ftr-380	2358	4	determination	determination	NOUN
ftr-380	2358	5	gives	give	VERB
ftr-380	2358	6	the	the	DET
ftr-380	2358	7	tax	tax	NOUN
ftr-380	2358	8	court	court	NOUN
ftr-380	2358	9	jurisdiction	jurisdiction	NOUN
ftr-380	2358	10	,	,	PUNCT
ftr-380	2358	11	even	even	ADV
ftr-380	2358	12	if	if	SCONJ
ftr-380	2358	13	the	the	DET
ftr-380	2358	14	notice	notice	NOUN
ftr-380	2358	15	is	be	AUX
ftr-380	2358	16	invalid	invalid	ADJ
ftr-380	2358	17	.	.	PUNCT
ftr-380	2359	1	myong	myong	PROPN
ftr-380	2359	2	soo	soo	PROPN
ftr-380	2359	3	kim	kim	PROPN
ftr-380	2359	4	v.	v.	PROPN
ftr-380	2359	5	commissioner	commissioner	PROPN
ftr-380	2359	6	,	,	PUNCT
ftr-380	2359	7	t.c	t.c	PROPN
ftr-380	2359	8	.	.	PROPN
ftr-380	2359	9	memo	memo	NOUN
ftr-380	2359	10	.	.	PUNCT
ftr-380	2360	1	2005	2005	NUM
ftr-380	2360	2	-	-	SYM
ftr-380	2360	3	96	96	NUM
ftr-380	2360	4	(	(	PUNCT
ftr-380	2360	5	5/3/05	5/3/05	NUM
ftr-380	2360	6	)	)	PUNCT
ftr-380	2360	7	.	.	PUNCT
ftr-380	2361	1	the	the	DET
ftr-380	2361	2	irs	irs	PROPN
ftr-380	2361	3	erroneously	erroneously	ADV
ftr-380	2361	4	issued	issue	VERB
ftr-380	2361	5	an	an	DET
ftr-380	2361	6	invalid	invalid	ADJ
ftr-380	2361	7	notice	notice	NOUN
ftr-380	2361	8	of	of	ADP
ftr-380	2361	9	determination	determination	NOUN
ftr-380	2361	10	on	on	ADP
ftr-380	2361	11	a	a	DET
ftr-380	2361	12	collection	collection	NOUN
ftr-380	2361	13	action	action	NOUN
ftr-380	2361	14	under	under	ADP
ftr-380	2361	15	§	§	PROPN
ftr-380	2361	16	6330	6330	NUM
ftr-380	2361	17	,	,	PUNCT
ftr-380	2361	18	when	when	SCONJ
ftr-380	2361	19	it	it	PRON
ftr-380	2361	20	should	should	AUX
ftr-380	2361	21	have	have	AUX
ftr-380	2361	22	issued	issue	VERB
ftr-380	2361	23	a	a	DET
ftr-380	2361	24	decision	decision	NOUN
ftr-380	2361	25	letter	letter	NOUN
ftr-380	2361	26	.	.	PUNCT
ftr-380	2362	1	the	the	DET
ftr-380	2362	2	tax	tax	NOUN
ftr-380	2362	3	court	court	NOUN
ftr-380	2362	4	(	(	PUNCT
ftr-380	2362	5	judge	judge	NOUN
ftr-380	2362	6	marvel	marvel	PROPN
ftr-380	2362	7	)	)	PUNCT
ftr-380	2362	8	denied	deny	VERB
ftr-380	2362	9	the	the	DET
ftr-380	2362	10	commissioner	commissioner	NOUN
ftr-380	2362	11	's	's	PART
ftr-380	2362	12	motion	motion	NOUN
ftr-380	2362	13	to	to	PART
ftr-380	2362	14	dismiss	dismiss	VERB
ftr-380	2362	15	for	for	ADP
ftr-380	2362	16	lack	lack	NOUN
ftr-380	2362	17	of	of	ADP
ftr-380	2362	18	jurisdiction	jurisdiction	NOUN
ftr-380	2362	19	,	,	PUNCT
ftr-380	2362	20	but	but	CCONJ
ftr-380	2362	21	did	do	AUX
ftr-380	2362	22	grant	grant	VERB
ftr-380	2362	23	the	the	DET
ftr-380	2362	24	commissioner	commissioner	NOUN
ftr-380	2362	25	summary	summary	NOUN
ftr-380	2362	26	judgment	judgment	NOUN
ftr-380	2362	27	because	because	SCONJ
ftr-380	2362	28	the	the	DET
ftr-380	2362	29	§	§	PROPN
ftr-380	2362	30	6330	6330	NUM
ftr-380	2362	31	hearing	hearing	NOUN
ftr-380	2362	32	request	request	NOUN
ftr-380	2362	33	was	be	AUX
ftr-380	2362	34	not	not	PART
ftr-380	2362	35	made	make	VERB
ftr-380	2362	36	within	within	ADP
ftr-380	2362	37	the	the	DET
ftr-380	2362	38	thirty	thirty	NUM
ftr-380	2362	39	-	-	PUNCT
ftr-380	2362	40	day	day	NOUN
ftr-380	2362	41	period	period	NOUN
ftr-380	2362	42	following	follow	VERB
ftr-380	2362	43	the	the	DET
ftr-380	2362	44	issuance	issuance	NOUN
ftr-380	2362	45	of	of	ADP
ftr-380	2362	46	the	the	DET
ftr-380	2362	47	notice	notice	NOUN
ftr-380	2362	48	of	of	ADP
ftr-380	2362	49	intent	intent	NOUN
ftr-380	2362	50	to	to	PART
ftr-380	2362	51	levy	levy	VERB
ftr-380	2362	52	.	.	PUNCT
ftr-380	2363	1	2	2	X
ftr-380	2363	2	.	.	X
ftr-380	2363	3	rev	rev	PROPN
ftr-380	2363	4	.	.	PROPN
ftr-380	2363	5	rul	rul	PROPN
ftr-380	2363	6	.	.	PUNCT
ftr-380	2363	7	2005	2005	NUM
ftr-380	2363	8	-	-	SYM
ftr-380	2363	9	51	51	NUM
ftr-380	2363	10	,	,	PUNCT
ftr-380	2363	11	2005	2005	NUM
ftr-380	2363	12	-	-	SYM
ftr-380	2363	13	31	31	NUM
ftr-380	2363	14	i.r.b	i.r.b	NOUN
ftr-380	2363	15	.	.	PUNCT
ftr-380	2364	1	163	163	NUM
ftr-380	2364	2	(	(	PUNCT
ftr-380	2364	3	7/12/05	7/12/05	PROPN
ftr-380	2364	4	)	)	PUNCT
ftr-380	2364	5	.	.	PUNCT
ftr-380	2365	1	irs	irs	PROPN
ftr-380	2365	2	may	may	AUX
ftr-380	2365	3	not	not	PART
ftr-380	2365	4	use	use	VERB
ftr-380	2365	5	the	the	DET
ftr-380	2365	6	summary	summary	NOUN
ftr-380	2365	7	assessment	assessment	NOUN
ftr-380	2365	8	procedures	procedure	NOUN
ftr-380	2365	9	under	under	ADP
ftr-380	2365	10	§	§	PROPN
ftr-380	2365	11	6213(b	6213(b	NUM
ftr-380	2365	12	)	)	PUNCT
ftr-380	2365	13	when	when	SCONJ
ftr-380	2365	14	taxpayer	taxpayer	NOUN
ftr-380	2365	15	filed	file	VERB
ftr-380	2365	16	a	a	DET
ftr-380	2365	17	return	return	NOUN
ftr-380	2365	18	reporting	report	VERB
ftr-380	2365	19	an	an	DET
ftr-380	2365	20	amount	amount	NOUN
ftr-380	2365	21	of	of	ADP
ftr-380	2365	22	wages	wage	NOUN
ftr-380	2365	23	and	and	CCONJ
ftr-380	2365	24	a	a	DET
ftr-380	2365	25	tax	tax	NOUN
ftr-380	2365	26	liability	liability	NOUN
ftr-380	2365	27	,	,	PUNCT
ftr-380	2365	28	but	but	CCONJ
ftr-380	2365	29	attached	attach	VERB
ftr-380	2365	30	a	a	DET
ftr-380	2365	31	form	form	NOUN
ftr-380	2365	32	w-2	w-2	NOUN
ftr-380	2365	33	reflecting	reflect	VERB
ftr-380	2365	34	a	a	DET
ftr-380	2365	35	different	different	ADJ
ftr-380	2365	36	amount	amount	NOUN
ftr-380	2365	37	of	of	ADP
ftr-380	2365	38	wages	wage	NOUN
ftr-380	2365	39	;	;	PUNCT
ftr-380	2365	40	irs	irs	PROPN
ftr-380	2365	41	must	must	AUX
ftr-380	2365	42	issue	issue	VERB
ftr-380	2365	43	a	a	DET
ftr-380	2365	44	deficiency	deficiency	NOUN
ftr-380	2365	45	notice	notice	NOUN
ftr-380	2365	46	under	under	ADP
ftr-380	2365	47	§	§	PROPN
ftr-380	2365	48	6212(a	6212(a	NOUN
ftr-380	2365	49	)	)	PUNCT
ftr-380	2365	50	.	.	PUNCT
ftr-380	2366	1	nor	nor	CCONJ
ftr-380	2366	2	is	be	AUX
ftr-380	2366	3	the	the	DET
ftr-380	2366	4	failure	failure	NOUN
ftr-380	2366	5	to	to	PART
ftr-380	2366	6	report	report	VERB
ftr-380	2366	7	wages	wage	NOUN
ftr-380	2366	8	that	that	PRON
ftr-380	2366	9	were	be	AUX
ftr-380	2366	10	shown	show	VERB
ftr-380	2366	11	on	on	ADP
ftr-380	2366	12	a	a	DET
ftr-380	2366	13	form	form	NOUN
ftr-380	2366	14	w-2	w-2	NOUN
ftr-380	2366	15	attached	attach	VERB
ftr-380	2366	16	to	to	ADP
ftr-380	2366	17	the	the	DET
ftr-380	2366	18	return	return	NOUN
ftr-380	2366	19	a	a	DET
ftr-380	2366	20	"	"	PUNCT
ftr-380	2366	21	mathematical	mathematical	ADJ
ftr-380	2366	22	or	or	CCONJ
ftr-380	2366	23	clerical	clerical	ADJ
ftr-380	2366	24	error	error	NOUN
ftr-380	2366	25	.	.	PUNCT
ftr-380	2366	26	"	"	PUNCT
ftr-380	2367	1	in	in	ADP
ftr-380	2367	2	such	such	DET
ftr-380	2367	3	a	a	DET
ftr-380	2367	4	case	case	NOUN
ftr-380	2367	5	the	the	DET
ftr-380	2367	6	irs	irs	PROPN
ftr-380	2367	7	must	must	AUX
ftr-380	2367	8	follow	follow	VERB
ftr-380	2367	9	the	the	DET
ftr-380	2367	10	normal	normal	ADJ
ftr-380	2367	11	deficiency	deficiency	NOUN
ftr-380	2367	12	procedures	procedure	NOUN
ftr-380	2367	13	.	.	PUNCT
ftr-380	2368	1	3	3	X
ftr-380	2368	2	.	.	X
ftr-380	2368	3	freije	freije	NOUN
ftr-380	2368	4	v.	v.	ADP
ftr-380	2368	5	commissioner	commissioner	NOUN
ftr-380	2368	6	,	,	PUNCT
ftr-380	2368	7	125	125	NUM
ftr-380	2368	8	t.c	t.c	PROPN
ftr-380	2368	9	.	.	PROPN
ftr-380	2368	10	14	14	NUM
ftr-380	2368	11	(	(	PUNCT
ftr-380	2368	12	7/14/05	7/14/05	NUM
ftr-380	2368	13	)	)	PUNCT
ftr-380	2368	14	.	.	PUNCT
ftr-380	2369	1	that	that	SCONJ
ftr-380	2369	2	a	a	DET
ftr-380	2369	3	taxpayer	taxpayer	NOUN
ftr-380	2369	4	has	have	AUX
ftr-380	2369	5	an	an	DET
ftr-380	2369	6	opportunity	opportunity	NOUN
ftr-380	2369	7	to	to	PART
ftr-380	2369	8	dispute	dispute	VERB
ftr-380	2369	9	the	the	DET
ftr-380	2369	10	underlying	underlie	VERB
ftr-380	2369	11	tax	tax	NOUN
ftr-380	2369	12	liability	liability	NOUN
ftr-380	2369	13	in	in	ADP
ftr-380	2369	14	an	an	DET
ftr-380	2369	15	appeal	appeal	NOUN
ftr-380	2369	16	to	to	ADP
ftr-380	2369	17	the	the	DET
ftr-380	2369	18	tax	tax	NOUN
ftr-380	2369	19	court	court	NOUN
ftr-380	2369	20	in	in	ADP
ftr-380	2369	21	a	a	DET
ftr-380	2369	22	§	§	PROPN
ftr-380	2369	23	6330	6330	NUM
ftr-380	2369	24	collection	collection	NOUN
ftr-380	2369	25	due	due	ADJ
ftr-380	2369	26	process	process	NOUN
ftr-380	2369	27	proceeding	proceeding	NOUN
ftr-380	2369	28	does	do	AUX
ftr-380	2369	29	not	not	PART
ftr-380	2369	30	cure	cure	VERB
ftr-380	2369	31	an	an	DET
ftr-380	2369	32	assessment	assessment	NOUN
ftr-380	2369	33	made	make	VERB
ftr-380	2369	34	in	in	ADP
ftr-380	2369	35	derogation	derogation	NOUN
ftr-380	2369	36	of	of	ADP
ftr-380	2369	37	the	the	DET
ftr-380	2369	38	taxpayer	taxpayer	NOUN
ftr-380	2369	39	's	's	PART
ftr-380	2369	40	rights	right	NOUN
ftr-380	2369	41	under	under	ADP
ftr-380	2369	42	§	§	PROPN
ftr-380	2369	43	6213(a	6213(a	NOUN
ftr-380	2369	44	)	)	PUNCT
ftr-380	2369	45	to	to	ADP
ftr-380	2369	46	a	a	DET
ftr-380	2369	47	deficiency	deficiency	NOUN
ftr-380	2369	48	proceeding	proceed	VERB
ftr-380	2369	49	in	in	ADP
ftr-380	2369	50	the	the	DET
ftr-380	2369	51	tax	tax	NOUN
ftr-380	2369	52	court	court	NOUN
ftr-380	2369	53	.	.	PUNCT
ftr-380	2370	1	where	where	SCONJ
ftr-380	2370	2	taxpayer	taxpayer	NOUN
ftr-380	2370	3	's	's	PART
ftr-380	2370	4	appeal	appeal	NOUN
ftr-380	2370	5	from	from	ADP
ftr-380	2370	6	a	a	DET
ftr-380	2370	7	determination	determination	NOUN
ftr-380	2370	8	that	that	SCONJ
ftr-380	2370	9	a	a	DET
ftr-380	2370	10	levy	levy	NOUN
ftr-380	2370	11	should	should	AUX
ftr-380	2370	12	proceed	proceed	VERB
ftr-380	2370	13	is	be	AUX
ftr-380	2370	14	grounded	ground	VERB
ftr-380	2370	15	on	on	ADP
ftr-380	2370	16	a	a	DET
ftr-380	2370	17	claim	claim	NOUN
ftr-380	2370	18	that	that	SCONJ
ftr-380	2370	19	the	the	DET
ftr-380	2370	20	irs	irs	PROPN
ftr-380	2370	21	improperly	improperly	ADV
ftr-380	2370	22	applied	apply	VERB
ftr-380	2370	23	a	a	DET
ftr-380	2370	24	remittance	remittance	NOUN
ftr-380	2370	25	for	for	ADP
ftr-380	2370	26	the	the	DET
ftr-380	2370	27	year	year	NOUN
ftr-380	2370	28	with	with	ADP
ftr-380	2370	29	respect	respect	NOUN
ftr-380	2370	30	to	to	ADP
ftr-380	2370	31	which	which	PRON
ftr-380	2370	32	the	the	DET
ftr-380	2370	33	determination	determination	NOUN
ftr-380	2370	34	was	be	AUX
ftr-380	2370	35	made	make	VERB
ftr-380	2370	36	to	to	ADP
ftr-380	2370	37	an	an	DET
ftr-380	2370	38	outstanding	outstanding	ADJ
ftr-380	2370	39	liability	liability	NOUN
ftr-380	2370	40	for	for	ADP
ftr-380	2370	41	a	a	DET
ftr-380	2370	42	prior	prior	ADJ
ftr-380	2370	43	year	year	NOUN
ftr-380	2370	44	,	,	PUNCT
ftr-380	2370	45	the	the	DET
ftr-380	2370	46	tax	tax	NOUN
ftr-380	2370	47	court	court	NOUN
ftr-380	2370	48	has	have	VERB
ftr-380	2370	49	jurisdiction	jurisdiction	NOUN
ftr-380	2370	50	to	to	PART
ftr-380	2370	51	redetermine	redetermine	VERB
ftr-380	2370	52	the	the	DET
ftr-380	2370	53	deficiency	deficiency	NOUN
ftr-380	2370	54	for	for	ADP
ftr-380	2370	55	the	the	DET
ftr-380	2370	56	year	year	NOUN
ftr-380	2370	57	to	to	PART
ftr-380	2370	58	which	which	PRON
ftr-380	2370	59	the	the	DET
ftr-380	2370	60	remittance	remittance	NOUN
ftr-380	2370	61	was	be	AUX
ftr-380	2370	62	applied	apply	VERB
ftr-380	2370	63	by	by	ADP
ftr-380	2370	64	the	the	DET
ftr-380	2370	65	irs	irs	PROPN
ftr-380	2370	66	because	because	SCONJ
ftr-380	2370	67	it	it	PRON
ftr-380	2370	68	is	be	AUX
ftr-380	2370	69	relevant	relevant	ADJ
ftr-380	2370	70	to	to	ADP
ftr-380	2370	71	computing	compute	VERB
ftr-380	2370	72	the	the	DET
ftr-380	2370	73	unpaid	unpaid	ADJ
ftr-380	2370	74	tax	tax	NOUN
ftr-380	2370	75	for	for	ADP
ftr-380	2370	76	which	which	PRON
ftr-380	2370	77	the	the	DET
ftr-380	2370	78	taxpayer	taxpayer	NOUN
ftr-380	2370	79	made	make	VERB
ftr-380	2370	80	the	the	DET
ftr-380	2370	81	remittance	remittance	NOUN
ftr-380	2370	82	.	.	PUNCT
ftr-380	2371	1	the	the	DET
ftr-380	2371	2	[	[	X
ftr-380	2371	3	vol	vol	NOUN
ftr-380	2371	4	8	8	NUM
ftr-380	2371	5	:	:	PUNCT
ftr-380	2371	6	si	si	PROPN
ftr-380	2371	7	recent	recent	ADJ
ftr-380	2371	8	developments	development	NOUN
ftr-380	2371	9	in	in	ADP
ftr-380	2371	10	federal	federal	ADJ
ftr-380	2371	11	income	income	NOUN
ftr-380	2371	12	taxation	taxation	NOUN
ftr-380	2371	13	irs	irs	PROPN
ftr-380	2371	14	may	may	AUX
ftr-380	2371	15	not	not	PART
ftr-380	2371	16	collect	collect	VERB
ftr-380	2371	17	erroneous	erroneous	ADJ
ftr-380	2371	18	nonrebate	nonrebate	ADJ
ftr-380	2371	19	refund	refund	NOUN
ftr-380	2371	20	by	by	ADP
ftr-380	2371	21	summarily	summarily	ADV
ftr-380	2371	22	applying	apply	VERB
ftr-380	2371	23	remittances	remittance	NOUN
ftr-380	2371	24	for	for	ADP
ftr-380	2371	25	a	a	DET
ftr-380	2371	26	subsequent	subsequent	ADJ
ftr-380	2371	27	year	year	NOUN
ftr-380	2371	28	to	to	PART
ftr-380	2371	29	recoup	recoup	VERB
ftr-380	2371	30	the	the	DET
ftr-380	2371	31	erroneous	erroneous	ADJ
ftr-380	2371	32	refund	refund	NOUN
ftr-380	2371	33	.	.	PUNCT
ftr-380	2372	1	e.	e.	PROPN
ftr-380	2372	2	statute	statute	PROPN
ftr-380	2372	3	of	of	ADP
ftr-380	2372	4	limitations	limitation	NOUN
ftr-380	2372	5	1	1	NUM
ftr-380	2372	6	.	.	PUNCT
ftr-380	2373	1	the	the	DET
ftr-380	2373	2	statute	statute	NOUN
ftr-380	2373	3	of	of	ADP
ftr-380	2373	4	limitations	limitation	NOUN
ftr-380	2373	5	when	when	SCONJ
ftr-380	2373	6	taxpayers	taxpayer	NOUN
ftr-380	2373	7	litigate	litigate	VERB
ftr-380	2373	8	identity	identity	NOUN
ftr-380	2373	9	privilege	privilege	NOUN
ftr-380	2373	10	issues	issue	NOUN
ftr-380	2373	11	in	in	ADP
ftr-380	2373	12	lawsuits	lawsuit	NOUN
ftr-380	2373	13	against	against	ADP
ftr-380	2373	14	their	their	PRON
ftr-380	2373	15	tax	tax	NOUN
ftr-380	2373	16	advisers	adviser	NOUN
ftr-380	2373	17	.	.	PUNCT
ftr-380	2374	1	john	john	PROPN
ftr-380	2374	2	doe	doe	PROPN
ftr-380	2374	3	1	1	NUM
ftr-380	2374	4	v.	v.	ADP
ftr-380	2374	5	kpmg	kpmg	PROPN
ftr-380	2374	6	llp	llp	PROPN
ftr-380	2374	7	,	,	PUNCT
ftr-380	2374	8	93	93	NUM
ftr-380	2374	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	2374	10	2004	2004	NUM
ftr-380	2374	11	-	-	SYM
ftr-380	2374	12	1808	1808	NUM
ftr-380	2374	13	,	,	PUNCT
ftr-380	2374	14	2004	2004	NUM
ftr-380	2374	15	-	-	SYM
ftr-380	2374	16	1	1	NUM
ftr-380	2374	17	u.s.t.c	u.s.t.c	PROPN
ftr-380	2374	18	.	.	PROPN
ftr-380	2375	1	50,270	50,270	NUM
ftr-380	2375	2	(	(	PUNCT
ftr-380	2375	3	n.d	n.d	PROPN
ftr-380	2375	4	.	.	PROPN
ftr-380	2375	5	tex	tex	PROPN
ftr-380	2375	6	.	.	PROPN
ftr-380	2375	7	4/2/04	4/2/04	NUM
ftr-380	2375	8	)	)	PUNCT
ftr-380	2375	9	.	.	PUNCT
ftr-380	2376	1	judge	judge	PROPN
ftr-380	2376	2	barefoot	barefoot	PROPN
ftr-380	2376	3	sanders	sanders	PROPN
ftr-380	2376	4	denied	deny	VERB
ftr-380	2376	5	the	the	DET
ftr-380	2376	6	government	government	NOUN
ftr-380	2376	7	's	's	PART
ftr-380	2376	8	motion	motion	NOUN
ftr-380	2376	9	to	to	PART
ftr-380	2376	10	require	require	VERB
ftr-380	2376	11	the	the	DET
ftr-380	2376	12	john	john	PROPN
ftr-380	2376	13	doe	doe	PROPN
ftr-380	2376	14	taxpayers	taxpayer	NOUN
ftr-380	2376	15	to	to	PART
ftr-380	2376	16	sign	sign	VERB
ftr-380	2376	17	consents	consent	NOUN
ftr-380	2376	18	to	to	PART
ftr-380	2376	19	extend	extend	VERB
ftr-380	2376	20	the	the	DET
ftr-380	2376	21	statute	statute	NOUN
ftr-380	2376	22	of	of	ADP
ftr-380	2376	23	limitations	limitation	NOUN
ftr-380	2376	24	,	,	PUNCT
ftr-380	2376	25	but	but	CCONJ
ftr-380	2376	26	found	find	VERB
ftr-380	2376	27	instead	instead	ADV
ftr-380	2376	28	that	that	SCONJ
ftr-380	2376	29	the	the	DET
ftr-380	2376	30	statute	statute	NOUN
ftr-380	2376	31	was	be	AUX
ftr-380	2376	32	suspended	suspend	VERB
ftr-380	2376	33	.	.	PUNCT
ftr-380	2376	34	0	0	NUM
ftr-380	2377	1	query	query	NOUN
ftr-380	2377	2	why	why	SCONJ
ftr-380	2377	3	the	the	DET
ftr-380	2377	4	court	court	NOUN
ftr-380	2377	5	did	do	AUX
ftr-380	2377	6	not	not	PART
ftr-380	2377	7	dismiss	dismiss	VERB
ftr-380	2377	8	taxpayers	taxpayer	NOUN
ftr-380	2377	9	'	'	PART
ftr-380	2377	10	lawsuit	lawsuit	NOUN
ftr-380	2377	11	unless	unless	SCONJ
ftr-380	2377	12	they	they	PRON
ftr-380	2377	13	filed	file	VERB
ftr-380	2377	14	consents	consent	NOUN
ftr-380	2377	15	to	to	PART
ftr-380	2377	16	extend	extend	VERB
ftr-380	2377	17	the	the	DET
ftr-380	2377	18	statute	statute	NOUN
ftr-380	2377	19	of	of	ADP
ftr-380	2377	20	limitations	limitation	NOUN
ftr-380	2377	21	.	.	PUNCT
ftr-380	2378	1	a.	a.	PROPN
ftr-380	2378	2	united	united	PROPN
ftr-380	2378	3	states	states	PROPN
ftr-380	2378	4	v.	v.	PROPN
ftr-380	2378	5	kpmg	kpmg	PROPN
ftr-380	2378	6	llp	llp	PROPN
ftr-380	2378	7	,	,	PUNCT
ftr-380	2378	8	316	316	NUM
ftr-380	2378	9	f.	f.	PROPN
ftr-380	2378	10	supp	supp	PROPN
ftr-380	2378	11	.	.	PUNCT
ftr-380	2379	1	2d	2d	NOUN
ftr-380	2379	2	30	30	NUM
ftr-380	2379	3	(	(	PUNCT
ftr-380	2379	4	d.	d.	PROPN
ftr-380	2379	5	d.c	d.c	PROPN
ftr-380	2379	6	.	.	PROPN
ftr-380	2379	7	5/4/04	5/4/04	NUM
ftr-380	2379	8	)	)	PUNCT
ftr-380	2379	9	.	.	PUNCT
ftr-380	2380	1	judge	judge	PROPN
ftr-380	2380	2	hogan	hogan	PROPN
ftr-380	2380	3	adopted	adopt	VERB
ftr-380	2380	4	the	the	DET
ftr-380	2380	5	rationale	rationale	NOUN
ftr-380	2380	6	of	of	ADP
ftr-380	2380	7	kmpg	kmpg	NOUN
ftr-380	2380	8	(	(	PUNCT
ftr-380	2380	9	n.d	n.d	PROPN
ftr-380	2380	10	.	.	PROPN
ftr-380	2380	11	texas	texas	PROPN
ftr-380	2380	12	)	)	PUNCT
ftr-380	2380	13	,	,	PUNCT
ftr-380	2380	14	and	and	CCONJ
ftr-380	2380	15	finds	find	VERB
ftr-380	2380	16	that	that	SCONJ
ftr-380	2380	17	the	the	DET
ftr-380	2380	18	statute	statute	NOUN
ftr-380	2380	19	of	of	ADP
ftr-380	2380	20	limitations	limitation	NOUN
ftr-380	2380	21	was	be	AUX
ftr-380	2380	22	similarly	similarly	ADV
ftr-380	2380	23	suspended	suspend	VERB
ftr-380	2380	24	during	during	ADP
ftr-380	2380	25	the	the	DET
ftr-380	2380	26	pendency	pendency	NOUN
ftr-380	2380	27	of	of	ADP
ftr-380	2380	28	the	the	DET
ftr-380	2380	29	action	action	NOUN
ftr-380	2380	30	.	.	PUNCT
ftr-380	2381	1	b.	b.	PROPN
ftr-380	2382	1	john	john	PROPN
ftr-380	2382	2	doe	doe	PROPN
ftr-380	2382	3	1	1	NUM
ftr-380	2382	4	reversed	reverse	VERB
ftr-380	2382	5	on	on	ADP
ftr-380	2382	6	appeal	appeal	NOUN
ftr-380	2382	7	by	by	ADP
ftr-380	2382	8	the	the	DET
ftr-380	2382	9	fifth	fifth	ADJ
ftr-380	2382	10	circuit	circuit	NOUN
ftr-380	2382	11	;	;	PUNCT
ftr-380	2382	12	equitable	equitable	ADJ
ftr-380	2382	13	tolling	tolling	NOUN
ftr-380	2382	14	is	be	AUX
ftr-380	2382	15	inapplicable	inapplicable	ADJ
ftr-380	2382	16	as	as	ADP
ftr-380	2382	17	an	an	DET
ftr-380	2382	18	exception	exception	NOUN
ftr-380	2382	19	to	to	ADP
ftr-380	2382	20	the	the	DET
ftr-380	2382	21	statute	statute	NOUN
ftr-380	2382	22	of	of	ADP
ftr-380	2382	23	limitations	limitation	NOUN
ftr-380	2382	24	.	.	PUNCT
ftr-380	2383	1	john	john	PROPN
ftr-380	2383	2	doe	doe	PROPN
ftr-380	2384	1	i	i	PROPN
ftr-380	2384	2	v.	v.	PROPN
ftr-380	2384	3	kpmg	kpmg	PROPN
ftr-380	2384	4	,	,	PUNCT
ftr-380	2384	5	llp	llp	PROPN
ftr-380	2384	6	,	,	PUNCT
ftr-380	2384	7	398	398	NUM
ftr-380	2384	8	f.3d	f.3d	NUM
ftr-380	2384	9	686	686	NUM
ftr-380	2384	10	(	(	PUNCT
ftr-380	2384	11	5th	5th	ADJ
ftr-380	2384	12	cir	cir	NOUN
ftr-380	2384	13	.	.	PUNCT
ftr-380	2385	1	3/28/05	3/28/05	NUM
ftr-380	2385	2	)	)	PUNCT
ftr-380	2385	3	.	.	PUNCT
ftr-380	2386	1	judge	judge	PROPN
ftr-380	2386	2	jones	jones	PROPN
ftr-380	2386	3	held	hold	VERB
ftr-380	2386	4	that	that	SCONJ
ftr-380	2386	5	equitable	equitable	ADJ
ftr-380	2386	6	tolling	tolling	NOUN
ftr-380	2386	7	is	be	AUX
ftr-380	2386	8	unavailable	unavailable	ADJ
ftr-380	2386	9	to	to	PART
ftr-380	2386	10	extend	extend	VERB
ftr-380	2386	11	the	the	DET
ftr-380	2386	12	§	§	PROPN
ftr-380	2386	13	6501	6501	NUM
ftr-380	2386	14	statute	statute	NOUN
ftr-380	2386	15	of	of	ADP
ftr-380	2386	16	limitations	limitation	NOUN
ftr-380	2386	17	.	.	PUNCT
ftr-380	2387	1	she	she	PRON
ftr-380	2387	2	further	far	ADV
ftr-380	2387	3	held	hold	VERB
ftr-380	2387	4	that	that	SCONJ
ftr-380	2387	5	the	the	DET
ftr-380	2387	6	general	general	ADJ
ftr-380	2387	7	jurisdiction	jurisdiction	NOUN
ftr-380	2387	8	granted	grant	VERB
ftr-380	2387	9	by	by	ADP
ftr-380	2387	10	§	§	PROPN
ftr-380	2387	11	7402(a	7402(a	NOUN
ftr-380	2387	12	)	)	PUNCT
ftr-380	2387	13	to	to	PART
ftr-380	2387	14	district	district	VERB
ftr-380	2387	15	courts	court	NOUN
ftr-380	2387	16	to	to	PART
ftr-380	2387	17	issue	issue	VERB
ftr-380	2387	18	appropriate	appropriate	ADJ
ftr-380	2387	19	orders	order	NOUN
ftr-380	2387	20	to	to	PART
ftr-380	2387	21	enforce	enforce	VERB
ftr-380	2387	22	the	the	DET
ftr-380	2387	23	internal	internal	ADJ
ftr-380	2387	24	revenue	revenue	NOUN
ftr-380	2387	25	laws	law	NOUN
ftr-380	2387	26	does	do	AUX
ftr-380	2387	27	not	not	PART
ftr-380	2387	28	"	"	PUNCT
ftr-380	2387	29	authorize	authorize	VERB
ftr-380	2387	30	[	[	X
ftr-380	2387	31	]	]	X
ftr-380	2387	32	a	a	DET
ftr-380	2387	33	court	court	NOUN
ftr-380	2387	34	to	to	PART
ftr-380	2387	35	inject	inject	VERB
ftr-380	2387	36	an	an	DET
ftr-380	2387	37	equitable	equitable	ADJ
ftr-380	2387	38	tolling	tolling	NOUN
ftr-380	2387	39	provision	provision	NOUN
ftr-380	2387	40	into	into	ADP
ftr-380	2387	41	a	a	DET
ftr-380	2387	42	detailed	detailed	ADJ
ftr-380	2387	43	,	,	PUNCT
ftr-380	2387	44	highly	highly	ADV
ftr-380	2387	45	specific	specific	ADJ
ftr-380	2387	46	provision	provision	NOUN
ftr-380	2387	47	(	(	PUNCT
ftr-380	2387	48	section	section	NOUN
ftr-380	2387	49	6501	6501	NUM
ftr-380	2387	50	)	)	PUNCT
ftr-380	2387	51	.	.	PUNCT
ftr-380	2387	52	"	"	PUNCT
ftr-380	2388	1	2	2	X
ftr-380	2388	2	.	.	X
ftr-380	2388	3	bacigalupo	bacigalupo	PROPN
ftr-380	2388	4	v.	v.	PROPN
ftr-380	2388	5	united	united	PROPN
ftr-380	2388	6	states	states	PROPN
ftr-380	2388	7	,	,	PUNCT
ftr-380	2388	8	399	399	NUM
ftr-380	2388	9	f.	f.	PROPN
ftr-380	2388	10	supp	supp	PROPN
ftr-380	2388	11	.	.	PUNCT
ftr-380	2389	1	2d	2d	PROPN
ftr-380	2389	2	835	835	NUM
ftr-380	2389	3	(	(	PUNCT
ftr-380	2389	4	m.d	m.d	PROPN
ftr-380	2389	5	.	.	PROPN
ftr-380	2389	6	tenn	tenn	PROPN
ftr-380	2389	7	.	.	PUNCT
ftr-380	2390	1	11/15/05	11/15/05	NUM
ftr-380	2390	2	)	)	PUNCT
ftr-380	2390	3	.	.	PUNCT
ftr-380	2391	1	twelve	twelve	NUM
ftr-380	2391	2	-	-	PUNCT
ftr-380	2391	3	month	month	NOUN
ftr-380	2391	4	limitation	limitation	NOUN
ftr-380	2391	5	period	period	NOUN
ftr-380	2391	6	governing	govern	VERB
ftr-380	2391	7	claims	claim	NOUN
ftr-380	2391	8	filed	file	VERB
ftr-380	2391	9	in	in	ADP
ftr-380	2391	10	probate	probate	NOUN
ftr-380	2391	11	proceedings	proceeding	NOUN
ftr-380	2391	12	pursuant	pursuant	VERB
ftr-380	2391	13	to	to	ADP
ftr-380	2391	14	state	state	NOUN
ftr-380	2391	15	law	law	NOUN
ftr-380	2391	16	did	do	AUX
ftr-380	2391	17	not	not	PART
ftr-380	2391	18	bar	bar	VERB
ftr-380	2391	19	claim	claim	NOUN
ftr-380	2391	20	for	for	ADP
ftr-380	2391	21	unpaid	unpaid	ADJ
ftr-380	2391	22	income	income	NOUN
ftr-380	2391	23	taxes	taxis	NOUN
ftr-380	2391	24	filed	file	VERB
ftr-380	2391	25	by	by	ADP
ftr-380	2391	26	the	the	DET
ftr-380	2391	27	irs	irs	PROPN
ftr-380	2391	28	against	against	ADP
ftr-380	2391	29	the	the	DET
ftr-380	2391	30	estate	estate	NOUN
ftr-380	2391	31	in	in	ADP
ftr-380	2391	32	the	the	DET
ftr-380	2391	33	probate	probate	NOUN
ftr-380	2391	34	proceeding	proceeding	NOUN
ftr-380	2391	35	;	;	PUNCT
ftr-380	2391	36	citing	cite	VERB
ftr-380	2391	37	united	united	PROPN
ftr-380	2391	38	states	states	PROPN
ftr-380	2391	39	v.	v.	ADP
ftr-380	2391	40	summerlin	summerlin	PROPN
ftr-380	2391	41	,	,	PUNCT
ftr-380	2391	42	310	310	NUM
ftr-380	2391	43	u.s	u.s	PROPN
ftr-380	2391	44	.	.	PROPN
ftr-380	2391	45	414	414	NUM
ftr-380	2391	46	(	(	PUNCT
ftr-380	2391	47	1940	1940	NUM
ftr-380	2391	48	)	)	PUNCT
ftr-380	2391	49	,	,	PUNCT
ftr-380	2391	50	and	and	CCONJ
ftr-380	2391	51	united	united	PROPN
ftr-380	2391	52	states	states	PROPN
ftr-380	2391	53	v.	v.	PROPN
ftr-380	2391	54	john	john	PROPN
ftr-380	2391	55	hancock	hancock	PROPN
ftr-380	2391	56	mutual	mutual	PROPN
ftr-380	2391	57	life	life	PROPN
ftr-380	2391	58	ins	ins	PROPN
ftr-380	2391	59	.	.	PUNCT
ftr-380	2391	60	co.	co.	PROPN
ftr-380	2391	61	,	,	PUNCT
ftr-380	2391	62	364	364	NUM
ftr-380	2391	63	u.s	u.s	PROPN
ftr-380	2391	64	.	.	PROPN
ftr-380	2391	65	301	301	NUM
ftr-380	2391	66	(	(	PUNCT
ftr-380	2391	67	1960	1960	NUM
ftr-380	2391	68	)	)	PUNCT
ftr-380	2391	69	.	.	PUNCT
ftr-380	2392	1	the	the	DET
ftr-380	2392	2	statutes	statute	NOUN
ftr-380	2392	3	of	of	ADP
ftr-380	2392	4	limitations	limitation	NOUN
ftr-380	2392	5	provided	provide	VERB
ftr-380	2392	6	in	in	ADP
ftr-380	2392	7	the	the	DET
ftr-380	2392	8	internal	internal	ADJ
ftr-380	2392	9	revenue	revenue	PROPN
ftr-380	2392	10	code	code	NOUN
ftr-380	2392	11	pre	pre	VERB
ftr-380	2392	12	-	-	VERB
ftr-380	2392	13	empt	empt	VERB
ftr-380	2392	14	any	any	DET
ftr-380	2392	15	state	state	NOUN
ftr-380	2392	16	law	law	NOUN
ftr-380	2392	17	statutes	statute	NOUN
ftr-380	2392	18	of	of	ADP
ftr-380	2392	19	limitations	limitation	NOUN
ftr-380	2392	20	.	.	PUNCT
ftr-380	2393	1	the	the	DET
ftr-380	2393	2	united	united	PROPN
ftr-380	2393	3	states	states	PROPN
ftr-380	2393	4	is	be	AUX
ftr-380	2393	5	not	not	PART
ftr-380	2393	6	bound	bind	VERB
ftr-380	2393	7	by	by	ADP
ftr-380	2393	8	any	any	DET
ftr-380	2393	9	state	state	NOUN
ftr-380	2393	10	law	law	NOUN
ftr-380	2393	11	statutes	statute	NOUN
ftr-380	2393	12	of	of	ADP
ftr-380	2393	13	limitations	limitation	NOUN
ftr-380	2393	14	that	that	PRON
ftr-380	2393	15	might	might	AUX
ftr-380	2393	16	require	require	VERB
ftr-380	2393	17	a	a	DET
ftr-380	2393	18	claim	claim	NOUN
ftr-380	2393	19	to	to	PART
ftr-380	2393	20	be	be	AUX
ftr-380	2393	21	asserted	assert	VERB
ftr-380	2393	22	within	within	ADP
ftr-380	2393	23	a	a	DET
ftr-380	2393	24	period	period	NOUN
ftr-380	2393	25	shorter	short	ADJ
ftr-380	2393	26	than	than	ADP
ftr-380	2393	27	the	the	DET
ftr-380	2393	28	period	period	NOUN
ftr-380	2393	29	provided	provide	VERB
ftr-380	2393	30	by	by	ADP
ftr-380	2393	31	the	the	DET
ftr-380	2393	32	internal	internal	PROPN
ftr-380	2393	33	revenue	revenue	NOUN
ftr-380	2393	34	code	code	NOUN
ftr-380	2393	35	.	.	PUNCT
ftr-380	2394	1	3	3	X
ftr-380	2394	2	.	.	X
ftr-380	2394	3	pacific	pacific	PROPN
ftr-380	2394	4	gas	gas	PROPN
ftr-380	2394	5	&	&	CCONJ
ftr-380	2394	6	electric	electric	PROPN
ftr-380	2394	7	co.	co.	PROPN
ftr-380	2394	8	v.	v.	PROPN
ftr-380	2394	9	united	united	PROPN
ftr-380	2394	10	states	states	PROPN
ftr-380	2394	11	,	,	PUNCT
ftr-380	2394	12	417	417	NUM
ftr-380	2394	13	f.3d	f.3d	NUM
ftr-380	2394	14	1375	1375	NUM
ftr-380	2394	15	(	(	PUNCT
ftr-380	2394	16	fed	fed	PROPN
ftr-380	2394	17	.	.	PUNCT
ftr-380	2394	18	cir	cir	PROPN
ftr-380	2394	19	.	.	PUNCT
ftr-380	2395	1	8/10/05	8/10/05	NUM
ftr-380	2395	2	)	)	PUNCT
ftr-380	2395	3	,	,	PUNCT
ftr-380	2395	4	rev'g	rev'g	NOUN
ftr-380	2395	5	55	55	NUM
ftr-380	2395	6	fed	fed	PROPN
ftr-380	2395	7	.	.	PUNCT
ftr-380	2396	1	cl	cl	NOUN
ftr-380	2396	2	.	.	PUNCT
ftr-380	2397	1	271	271	NUM
ftr-380	2397	2	(	(	PUNCT
ftr-380	2397	3	2003	2003	NUM
ftr-380	2397	4	)	)	PUNCT
ftr-380	2397	5	,	,	PUNCT
ftr-380	2397	6	rehearing	rehear	VERB
ftr-380	2397	7	en	en	ADP
ftr-380	2397	8	banc	banc	PROPN
ftr-380	2397	9	denied	deny	VERB
ftr-380	2397	10	on	on	ADP
ftr-380	2397	11	1/13/06	1/13/06	NUM
ftr-380	2397	12	.	.	PUNCT
ftr-380	2397	13	erroneous	erroneous	ADJ
ftr-380	2397	14	overpayment	overpayment	NOUN
ftr-380	2397	15	of	of	ADP
ftr-380	2397	16	interest	interest	NOUN
ftr-380	2397	17	on	on	ADP
ftr-380	2397	18	overpayment	overpayment	NOUN
ftr-380	2397	19	of	of	ADP
ftr-380	2397	20	taxes	taxis	NOUN
ftr-380	2397	21	could	could	AUX
ftr-380	2397	22	be	be	AUX
ftr-380	2397	23	setoff	setoff	ADJ
ftr-380	2397	24	against	against	ADP
ftr-380	2397	25	subsequent	subsequent	ADJ
ftr-380	2397	26	refund	refund	NOUN
ftr-380	2397	27	claim	claim	NOUN
ftr-380	2397	28	.	.	PUNCT
ftr-380	2398	1	in	in	ADP
ftr-380	2398	2	addition	addition	NOUN
ftr-380	2398	3	,	,	PUNCT
ftr-380	2398	4	the	the	DET
ftr-380	2398	5	20061	20061	NUM
ftr-380	2398	6	florida	florida	PROPN
ftr-380	2398	7	tax	tax	NOUN
ftr-380	2398	8	review	review	NOUN
ftr-380	2398	9	government	government	NOUN
ftr-380	2398	10	can	can	AUX
ftr-380	2398	11	setoff	setoff	VERB
ftr-380	2398	12	the	the	DET
ftr-380	2398	13	erroneous	erroneous	ADJ
ftr-380	2398	14	refund	refund	NOUN
ftr-380	2398	15	against	against	ADP
ftr-380	2398	16	other	other	ADJ
ftr-380	2398	17	refunds	refund	NOUN
ftr-380	2398	18	due	due	ADJ
ftr-380	2398	19	to	to	ADP
ftr-380	2398	20	the	the	DET
ftr-380	2398	21	taxpayer	taxpayer	NOUN
ftr-380	2398	22	,	,	PUNCT
ftr-380	2398	23	but	but	CCONJ
ftr-380	2398	24	the	the	DET
ftr-380	2398	25	irs	irs	PROPN
ftr-380	2398	26	can	can	AUX
ftr-380	2398	27	not	not	PART
ftr-380	2398	28	set	set	VERB
ftr-380	2398	29	off	off	ADP
ftr-380	2398	30	erroneously	erroneously	ADV
ftr-380	2398	31	paid	pay	VERB
ftr-380	2398	32	interest	interest	NOUN
ftr-380	2398	33	against	against	ADP
ftr-380	2398	34	a	a	DET
ftr-380	2398	35	taxpayer	taxpayer	NOUN
ftr-380	2398	36	's	's	PART
ftr-380	2398	37	timely	timely	ADJ
ftr-380	2398	38	refund	refund	NOUN
ftr-380	2398	39	claim	claim	NOUN
ftr-380	2398	40	with	with	ADP
ftr-380	2398	41	respect	respect	NOUN
ftr-380	2398	42	to	to	ADP
ftr-380	2398	43	the	the	DET
ftr-380	2398	44	same	same	ADJ
ftr-380	2398	45	year	year	NOUN
ftr-380	2398	46	,	,	PUNCT
ftr-380	2398	47	if	if	SCONJ
ftr-380	2398	48	the	the	DET
ftr-380	2398	49	statute	statute	NOUN
ftr-380	2398	50	of	of	ADP
ftr-380	2398	51	limitations	limitation	NOUN
ftr-380	2398	52	on	on	ADP
ftr-380	2398	53	bringing	bring	VERB
ftr-380	2398	54	suit	suit	NOUN
ftr-380	2398	55	for	for	ADP
ftr-380	2398	56	the	the	DET
ftr-380	2398	57	erroneous	erroneous	ADJ
ftr-380	2398	58	payment	payment	NOUN
ftr-380	2398	59	of	of	ADP
ftr-380	2398	60	interest	interest	NOUN
ftr-380	2398	61	has	have	AUX
ftr-380	2398	62	expired	expire	VERB
ftr-380	2398	63	.	.	PUNCT
ftr-380	2399	1	f.	f.	PROPN
ftr-380	2399	2	liens	lien	NOUN
ftr-380	2399	3	and	and	CCONJ
ftr-380	2399	4	collections	collection	NOUN
ftr-380	2399	5	1	1	NUM
ftr-380	2399	6	.	.	PUNCT
ftr-380	2399	7	tax	tax	NOUN
ftr-380	2399	8	court	court	NOUN
ftr-380	2399	9	makes	make	VERB
ftr-380	2399	10	it	it	PRON
ftr-380	2399	11	easier	easy	ADJ
ftr-380	2399	12	to	to	PART
ftr-380	2399	13	find	find	VERB
ftr-380	2399	14	abuse	abuse	NOUN
ftr-380	2399	15	of	of	ADP
ftr-380	2399	16	discretion	discretion	NOUN
ftr-380	2399	17	in	in	ADP
ftr-380	2399	18	collection	collection	NOUN
ftr-380	2399	19	due	due	ADJ
ftr-380	2399	20	process	process	NOUN
ftr-380	2399	21	hearings	hearing	NOUN
ftr-380	2399	22	.	.	PUNCT
ftr-380	2400	1	robinette	robinette	PROPN
ftr-380	2400	2	v.	v.	PROPN
ftr-380	2400	3	commissioner	commissioner	PROPN
ftr-380	2400	4	,	,	PUNCT
ftr-380	2400	5	123	123	NUM
ftr-380	2400	6	t.c	t.c	PROPN
ftr-380	2400	7	.	.	PROPN
ftr-380	2400	8	85	85	NUM
ftr-380	2400	9	(	(	PUNCT
ftr-380	2400	10	7/20/04	7/20/04	NUM
ftr-380	2400	11	)	)	PUNCT
ftr-380	2400	12	(	(	PUNCT
ftr-380	2400	13	reviewed	review	VERB
ftr-380	2400	14	,	,	PUNCT
ftr-380	2400	15	14	14	NUM
ftr-380	2400	16	-	-	SYM
ftr-380	2400	17	3	3	NUM
ftr-380	2400	18	)	)	PUNCT
ftr-380	2400	19	.	.	PUNCT
ftr-380	2401	1	in	in	ADP
ftr-380	2401	2	1995	1995	NUM
ftr-380	2401	3	,	,	PUNCT
ftr-380	2401	4	the	the	DET
ftr-380	2401	5	taxpayer	taxpayer	NOUN
ftr-380	2401	6	had	have	AUX
ftr-380	2401	7	entered	enter	VERB
ftr-380	2401	8	into	into	ADP
ftr-380	2401	9	an	an	DET
ftr-380	2401	10	offer	offer	NOUN
ftr-380	2401	11	in	in	ADP
ftr-380	2401	12	compromise	compromise	NOUN
ftr-380	2401	13	(	(	PUNCT
ftr-380	2401	14	based	base	VERB
ftr-380	2401	15	on	on	ADP
ftr-380	2401	16	doubts	doubt	NOUN
ftr-380	2401	17	as	as	ADP
ftr-380	2401	18	to	to	ADP
ftr-380	2401	19	collectibility	collectibility	VERB
ftr-380	2401	20	)	)	PUNCT
ftr-380	2401	21	relating	relate	VERB
ftr-380	2401	22	to	to	ADP
ftr-380	2401	23	years	year	NOUN
ftr-380	2401	24	prior	prior	ADV
ftr-380	2401	25	to	to	ADP
ftr-380	2401	26	1992	1992	NUM
ftr-380	2401	27	,	,	PUNCT
ftr-380	2401	28	which	which	PRON
ftr-380	2401	29	required	require	VERB
ftr-380	2401	30	that	that	SCONJ
ftr-380	2401	31	he	he	PRON
ftr-380	2401	32	file	file	VERB
ftr-380	2401	33	timely	timely	ADJ
ftr-380	2401	34	returns	return	NOUN
ftr-380	2401	35	for	for	ADP
ftr-380	2401	36	1995	1995	NUM
ftr-380	2401	37	through	through	ADP
ftr-380	2401	38	1999	1999	NUM
ftr-380	2401	39	.	.	PUNCT
ftr-380	2402	1	the	the	DET
ftr-380	2402	2	returns	return	NOUN
ftr-380	2402	3	for	for	ADP
ftr-380	2402	4	1995	1995	NUM
ftr-380	2402	5	through	through	ADP
ftr-380	2402	6	1997	1997	NUM
ftr-380	2402	7	were	be	AUX
ftr-380	2402	8	timely	timely	ADV
ftr-380	2402	9	filed	file	VERB
ftr-380	2402	10	,	,	PUNCT
ftr-380	2402	11	but	but	CCONJ
ftr-380	2402	12	the	the	DET
ftr-380	2402	13	1998	1998	NUM
ftr-380	2402	14	return	return	NOUN
ftr-380	2402	15	was	be	AUX
ftr-380	2402	16	never	never	ADV
ftr-380	2402	17	received	receive	VERB
ftr-380	2402	18	.	.	PUNCT
ftr-380	2403	1	the	the	DET
ftr-380	2403	2	taxpayer	taxpayer	NOUN
ftr-380	2403	3	and	and	CCONJ
ftr-380	2403	4	his	his	PRON
ftr-380	2403	5	accountant	accountant	NOUN
ftr-380	2403	6	claimed	claim	VERB
ftr-380	2403	7	that	that	SCONJ
ftr-380	2403	8	on	on	ADP
ftr-380	2403	9	the	the	DET
ftr-380	2403	10	day	day	NOUN
ftr-380	2403	11	the	the	DET
ftr-380	2403	12	1998	1998	NUM
ftr-380	2403	13	return	return	NOUN
ftr-380	2403	14	was	be	AUX
ftr-380	2403	15	due	due	ADJ
ftr-380	2403	16	,	,	PUNCT
ftr-380	2403	17	his	his	PRON
ftr-380	2403	18	accountant	accountant	NOUN
ftr-380	2403	19	prepared	prepare	VERB
ftr-380	2403	20	it	it	PRON
ftr-380	2403	21	,	,	PUNCT
ftr-380	2403	22	the	the	DET
ftr-380	2403	23	taxpayer	taxpayer	NOUN
ftr-380	2403	24	signed	sign	VERB
ftr-380	2403	25	it	it	PRON
ftr-380	2403	26	,	,	PUNCT
ftr-380	2403	27	and	and	CCONJ
ftr-380	2403	28	the	the	DET
ftr-380	2403	29	accountant	accountant	NOUN
ftr-380	2403	30	mailed	mail	VERB
ftr-380	2403	31	it	it	PRON
ftr-380	2403	32	using	use	VERB
ftr-380	2403	33	a	a	DET
ftr-380	2403	34	private	private	ADJ
ftr-380	2403	35	postage	postage	NOUN
ftr-380	2403	36	meter	meter	NOUN
ftr-380	2404	1	[	[	X
ftr-380	2404	2	uh	uh	INTJ
ftr-380	2404	3	-	-	INTJ
ftr-380	2404	4	oh	oh	INTJ
ftr-380	2404	5	]	]	PUNCT
ftr-380	2404	6	.	.	PUNCT
ftr-380	2405	1	the	the	DET
ftr-380	2405	2	irs	irs	PROPN
ftr-380	2405	3	declared	declare	VERB
ftr-380	2405	4	the	the	DET
ftr-380	2405	5	compromise	compromise	NOUN
ftr-380	2405	6	in	in	ADP
ftr-380	2405	7	default	default	NOUN
ftr-380	2405	8	.	.	PUNCT
ftr-380	2406	1	after	after	ADP
ftr-380	2406	2	a	a	DET
ftr-380	2406	3	due	due	ADJ
ftr-380	2406	4	process	process	NOUN
ftr-380	2406	5	hearing	hearing	NOUN
ftr-380	2406	6	in	in	ADP
ftr-380	2406	7	which	which	PRON
ftr-380	2406	8	the	the	DET
ftr-380	2406	9	taxpayer	taxpayer	NOUN
ftr-380	2406	10	claimed	claim	VERB
ftr-380	2406	11	good	good	ADJ
ftr-380	2406	12	faith	faith	NOUN
ftr-380	2406	13	compliance	compliance	NOUN
ftr-380	2406	14	and	and	CCONJ
ftr-380	2406	15	offered	offer	VERB
ftr-380	2406	16	alternative	alternative	ADJ
ftr-380	2406	17	proof	proof	NOUN
ftr-380	2406	18	of	of	ADP
ftr-380	2406	19	mailing	mailing	NOUN
ftr-380	2406	20	,	,	PUNCT
ftr-380	2406	21	including	include	VERB
ftr-380	2406	22	a	a	DET
ftr-380	2406	23	copy	copy	NOUN
ftr-380	2406	24	of	of	ADP
ftr-380	2406	25	the	the	DET
ftr-380	2406	26	1998	1998	NUM
ftr-380	2406	27	return	return	NOUN
ftr-380	2406	28	,	,	PUNCT
ftr-380	2406	29	the	the	DET
ftr-380	2406	30	appeals	appeal	NOUN
ftr-380	2406	31	officer	officer	NOUN
ftr-380	2406	32	issued	issue	VERB
ftr-380	2406	33	a	a	DET
ftr-380	2406	34	notice	notice	NOUN
ftr-380	2406	35	of	of	ADP
ftr-380	2406	36	determination	determination	NOUN
ftr-380	2406	37	to	to	PART
ftr-380	2406	38	proceed	proceed	VERB
ftr-380	2406	39	with	with	ADP
ftr-380	2406	40	collection	collection	NOUN
ftr-380	2406	41	,	,	PUNCT
ftr-380	2406	42	because	because	SCONJ
ftr-380	2406	43	the	the	DET
ftr-380	2406	44	appeals	appeal	NOUN
ftr-380	2406	45	officer	officer	NOUN
ftr-380	2406	46	would	would	AUX
ftr-380	2406	47	accept	accept	VERB
ftr-380	2406	48	only	only	ADV
ftr-380	2406	49	a	a	DET
ftr-380	2406	50	certified	certify	VERB
ftr-380	2406	51	or	or	CCONJ
ftr-380	2406	52	registered	register	VERB
ftr-380	2406	53	mail	mail	NOUN
ftr-380	2406	54	receipt	receipt	NOUN
ftr-380	2406	55	as	as	ADP
ftr-380	2406	56	proof	proof	NOUN
ftr-380	2406	57	of	of	ADP
ftr-380	2406	58	mailing	mail	VERB
ftr-380	2406	59	.	.	PUNCT
ftr-380	2407	1	even	even	ADV
ftr-380	2407	2	though	though	SCONJ
ftr-380	2407	3	the	the	DET
ftr-380	2407	4	tax	tax	NOUN
ftr-380	2407	5	court	court	NOUN
ftr-380	2407	6	's	's	PART
ftr-380	2407	7	review	review	NOUN
ftr-380	2407	8	of	of	ADP
ftr-380	2407	9	collection	collection	NOUN
ftr-380	2407	10	due	due	ADJ
ftr-380	2407	11	process	process	NOUN
ftr-380	2407	12	hearings	hearing	NOUN
ftr-380	2407	13	is	be	AUX
ftr-380	2407	14	for	for	ADP
ftr-380	2407	15	abuse	abuse	NOUN
ftr-380	2407	16	of	of	ADP
ftr-380	2407	17	discretion	discretion	NOUN
ftr-380	2407	18	,	,	PUNCT
ftr-380	2407	19	in	in	ADP
ftr-380	2407	20	a	a	DET
ftr-380	2407	21	reviewed	review	VERB
ftr-380	2407	22	opinion	opinion	NOUN
ftr-380	2407	23	by	by	ADP
ftr-380	2407	24	judge	judge	PROPN
ftr-380	2407	25	vasquez	vasquez	PROPN
ftr-380	2407	26	(	(	PUNCT
ftr-380	2407	27	in	in	ADP
ftr-380	2407	28	which	which	PRON
ftr-380	2407	29	5	5	NUM
ftr-380	2407	30	judges	judge	NOUN
ftr-380	2407	31	joined	join	VERB
ftr-380	2407	32	)	)	PUNCT
ftr-380	2407	33	,	,	PUNCT
ftr-380	2407	34	the	the	DET
ftr-380	2407	35	tax	tax	NOUN
ftr-380	2407	36	court	court	NOUN
ftr-380	2407	37	held	hold	VERB
ftr-380	2407	38	that	that	SCONJ
ftr-380	2407	39	it	it	PRON
ftr-380	2407	40	may	may	AUX
ftr-380	2407	41	consider	consider	VERB
ftr-380	2407	42	evidence	evidence	NOUN
ftr-380	2407	43	presented	present	VERB
ftr-380	2407	44	at	at	ADP
ftr-380	2407	45	trial	trial	NOUN
ftr-380	2407	46	that	that	PRON
ftr-380	2407	47	was	be	AUX
ftr-380	2407	48	not	not	PART
ftr-380	2407	49	in	in	ADP
ftr-380	2407	50	the	the	DET
ftr-380	2407	51	administrative	administrative	ADJ
ftr-380	2407	52	record	record	NOUN
ftr-380	2407	53	(	(	PUNCT
ftr-380	2407	54	but	but	CCONJ
ftr-380	2407	55	not	not	PART
ftr-380	2407	56	new	new	ADJ
ftr-380	2407	57	issues	issue	NOUN
ftr-380	2407	58	)	)	PUNCT
ftr-380	2407	59	.	.	PUNCT
ftr-380	2408	1	the	the	DET
ftr-380	2408	2	court	court	NOUN
ftr-380	2408	3	held	hold	VERB
ftr-380	2408	4	that	that	SCONJ
ftr-380	2408	5	the	the	DET
ftr-380	2408	6	administrative	administrative	ADJ
ftr-380	2408	7	procedures	procedure	NOUN
ftr-380	2408	8	act	act	VERB
ftr-380	2408	9	review	review	NOUN
ftr-380	2408	10	provisions	provision	NOUN
ftr-380	2408	11	do	do	AUX
ftr-380	2408	12	not	not	PART
ftr-380	2408	13	apply	apply	VERB
ftr-380	2408	14	to	to	ADP
ftr-380	2408	15	§	§	PROPN
ftr-380	2408	16	6330(d	6330(d	NOUN
ftr-380	2408	17	)	)	PUNCT
ftr-380	2408	18	proceedings	proceeding	NOUN
ftr-380	2408	19	,	,	PUNCT
ftr-380	2408	20	and	and	CCONJ
ftr-380	2408	21	admitted	admit	VERB
ftr-380	2408	22	taxpayer	taxpayer	NOUN
ftr-380	2408	23	's	's	PART
ftr-380	2408	24	testimony	testimony	NOUN
ftr-380	2408	25	that	that	SCONJ
ftr-380	2408	26	he	he	PRON
ftr-380	2408	27	signed	sign	VERB
ftr-380	2408	28	and	and	CCONJ
ftr-380	2408	29	delivered	deliver	VERB
ftr-380	2408	30	returns	return	NOUN
ftr-380	2408	31	to	to	ADP
ftr-380	2408	32	his	his	PRON
ftr-380	2408	33	accountant	accountant	NOUN
ftr-380	2408	34	for	for	ADP
ftr-380	2408	35	mailing	mailing	NOUN
ftr-380	2408	36	,	,	PUNCT
ftr-380	2408	37	the	the	DET
ftr-380	2408	38	accountant	accountant	NOUN
ftr-380	2408	39	's	's	PART
ftr-380	2408	40	testimony	testimony	NOUN
ftr-380	2408	41	regarding	regard	VERB
ftr-380	2408	42	the	the	DET
ftr-380	2408	43	procedures	procedure	NOUN
ftr-380	2408	44	used	use	VERB
ftr-380	2408	45	to	to	PART
ftr-380	2408	46	mail	mail	VERB
ftr-380	2408	47	the	the	DET
ftr-380	2408	48	return	return	NOUN
ftr-380	2408	49	,	,	PUNCT
ftr-380	2408	50	and	and	CCONJ
ftr-380	2408	51	other	other	ADJ
ftr-380	2408	52	evidence	evidence	NOUN
ftr-380	2408	53	not	not	PART
ftr-380	2408	54	in	in	ADP
ftr-380	2408	55	the	the	DET
ftr-380	2408	56	administrative	administrative	ADJ
ftr-380	2408	57	record	record	NOUN
ftr-380	2408	58	indicating	indicate	VERB
ftr-380	2408	59	that	that	SCONJ
ftr-380	2408	60	the	the	DET
ftr-380	2408	61	return	return	NOUN
ftr-380	2408	62	was	be	AUX
ftr-380	2408	63	mailed	mail	VERB
ftr-380	2408	64	.	.	PUNCT
ftr-380	2409	1	although	although	SCONJ
ftr-380	2409	2	the	the	DET
ftr-380	2409	3	testimony	testimony	NOUN
ftr-380	2409	4	was	be	AUX
ftr-380	2409	5	admitted	admit	VERB
ftr-380	2409	6	,	,	PUNCT
ftr-380	2409	7	it	it	PRON
ftr-380	2409	8	did	do	AUX
ftr-380	2409	9	not	not	PART
ftr-380	2409	10	prove	prove	VERB
ftr-380	2409	11	timely	timely	ADJ
ftr-380	2409	12	mailing	mailing	NOUN
ftr-380	2409	13	because	because	SCONJ
ftr-380	2409	14	the	the	DET
ftr-380	2409	15	accountant	accountant	NOUN
ftr-380	2409	16	used	use	VERB
ftr-380	2409	17	a	a	DET
ftr-380	2409	18	private	private	ADJ
ftr-380	2409	19	meter	meter	NOUN
ftr-380	2409	20	and	and	CCONJ
ftr-380	2409	21	the	the	DET
ftr-380	2409	22	return	return	NOUN
ftr-380	2409	23	was	be	AUX
ftr-380	2409	24	not	not	PART
ftr-380	2409	25	received	receive	VERB
ftr-380	2409	26	until	until	ADP
ftr-380	2409	27	several	several	ADJ
ftr-380	2409	28	years	year	NOUN
ftr-380	2409	29	later	later	ADV
ftr-380	2409	30	when	when	SCONJ
ftr-380	2409	31	the	the	DET
ftr-380	2409	32	copy	copy	NOUN
ftr-380	2409	33	was	be	AUX
ftr-380	2409	34	delivered	deliver	VERB
ftr-380	2409	35	to	to	ADP
ftr-380	2409	36	appeals	appeal	NOUN
ftr-380	2409	37	.	.	PUNCT
ftr-380	2410	1	nevertheless	nevertheless	ADV
ftr-380	2410	2	,	,	PUNCT
ftr-380	2410	3	the	the	DET
ftr-380	2410	4	court	court	NOUN
ftr-380	2410	5	held	hold	VERB
ftr-380	2410	6	that	that	SCONJ
ftr-380	2410	7	the	the	DET
ftr-380	2410	8	taxpayer	taxpayer	NOUN
ftr-380	2410	9	did	do	AUX
ftr-380	2410	10	not	not	PART
ftr-380	2410	11	materially	materially	ADV
ftr-380	2410	12	breach	breach	VERB
ftr-380	2410	13	the	the	DET
ftr-380	2410	14	offer	offer	NOUN
ftr-380	2410	15	in	in	ADP
ftr-380	2410	16	compromise	compromise	NOUN
ftr-380	2410	17	and	and	CCONJ
ftr-380	2410	18	that	that	SCONJ
ftr-380	2410	19	the	the	DET
ftr-380	2410	20	appeals	appeal	NOUN
ftr-380	2410	21	officer	officer	NOUN
ftr-380	2410	22	abused	abuse	VERB
ftr-380	2410	23	his	his	PRON
ftr-380	2410	24	discretion	discretion	NOUN
ftr-380	2410	25	in	in	ADP
ftr-380	2410	26	declaring	declare	VERB
ftr-380	2410	27	the	the	DET
ftr-380	2410	28	compromise	compromise	NOUN
ftr-380	2410	29	in	in	ADP
ftr-380	2410	30	default	default	NOUN
ftr-380	2410	31	.	.	PUNCT
ftr-380	2411	1	there	there	PRON
ftr-380	2411	2	were	be	VERB
ftr-380	2411	3	an	an	DET
ftr-380	2411	4	indescribable	indescribable	ADJ
ftr-380	2411	5	number	number	NOUN
ftr-380	2411	6	of	of	ADP
ftr-380	2411	7	overlapping	overlap	VERB
ftr-380	2411	8	concurrences	concurrence	NOUN
ftr-380	2411	9	by	by	ADP
ftr-380	2411	10	an	an	DET
ftr-380	2411	11	additional	additional	ADJ
ftr-380	2411	12	nine	nine	NUM
ftr-380	2411	13	judges	judge	NOUN
ftr-380	2411	14	,	,	PUNCT
ftr-380	2411	15	in	in	ADP
ftr-380	2411	16	some	some	PRON
ftr-380	2411	17	of	of	ADP
ftr-380	2411	18	which	which	PRON
ftr-380	2411	19	the	the	DET
ftr-380	2411	20	five	five	NUM
ftr-380	2411	21	"	"	PUNCT
ftr-380	2411	22	majority	majority	NOUN
ftr-380	2411	23	"	"	PUNCT
ftr-380	2411	24	judges	judge	NOUN
ftr-380	2411	25	joined	join	VERB
ftr-380	2411	26	,	,	PUNCT
ftr-380	2411	27	and	and	CCONJ
ftr-380	2411	28	one	one	NUM
ftr-380	2411	29	of	of	ADP
ftr-380	2411	30	which	which	PRON
ftr-380	2411	31	concurring	concur	VERB
ftr-380	2411	32	opinions	opinion	NOUN
ftr-380	2411	33	was	be	AUX
ftr-380	2411	34	supported	support	VERB
ftr-380	2411	35	by	by	ADP
ftr-380	2411	36	more	more	ADJ
ftr-380	2411	37	judges	judge	NOUN
ftr-380	2411	38	than	than	SCONJ
ftr-380	2411	39	supported	support	VERB
ftr-380	2411	40	the	the	DET
ftr-380	2411	41	"	"	PUNCT
ftr-380	2411	42	majority	majority	NOUN
ftr-380	2411	43	"	"	PUNCT
ftr-380	2411	44	opinion	opinion	NOUN
ftr-380	2411	45	;	;	PUNCT
ftr-380	2411	46	there	there	PRON
ftr-380	2411	47	were	be	VERB
ftr-380	2411	48	three	three	NUM
ftr-380	2411	49	dissents	dissent	NOUN
ftr-380	2411	50	.	.	PUNCT
ftr-380	2412	1	a.	a.	NOUN
ftr-380	2412	2	chief	chief	ADJ
ftr-380	2412	3	counsel	counsel	NOUN
ftr-380	2412	4	's	's	PART
ftr-380	2412	5	response	response	NOUN
ftr-380	2412	6	.	.	PUNCT
ftr-380	2413	1	chief	chief	ADJ
ftr-380	2413	2	counsel	counsel	NOUN
ftr-380	2413	3	notice	notice	NOUN
ftr-380	2413	4	cc-2004	cc-2004	PROPN
ftr-380	2413	5	-	-	PUNCT
ftr-380	2413	6	031	031	NUM
ftr-380	2413	7	(	(	PUNCT
ftr-380	2413	8	9/1/04	9/1/04	NUM
ftr-380	2413	9	)	)	PUNCT
ftr-380	2413	10	.	.	PUNCT
ftr-380	2414	1	deborah	deborah	PROPN
ftr-380	2414	2	butler	butler	PROPN
ftr-380	2414	3	provides	provide	VERB
ftr-380	2414	4	guidance	guidance	NOUN
ftr-380	2414	5	to	to	ADP
ftr-380	2414	6	chief	chief	ADJ
ftr-380	2414	7	counsel	counsel	NOUN
ftr-380	2414	8	attorneys	attorney	NOUN
ftr-380	2414	9	as	as	ADP
ftr-380	2414	10	to	to	ADP
ftr-380	2414	11	how	how	SCONJ
ftr-380	2414	12	to	to	PART
ftr-380	2414	13	handle	handle	VERB
ftr-380	2414	14	collection	collection	NOUN
ftr-380	2414	15	due	due	ADJ
ftr-380	2414	16	process	process	NOUN
ftr-380	2414	17	cases	case	NOUN
ftr-380	2414	18	in	in	ADP
ftr-380	2414	19	light	light	NOUN
ftr-380	2414	20	[	[	X
ftr-380	2414	21	vol	vol	NOUN
ftr-380	2414	22	.	.	PUNCT
ftr-380	2414	23	8	8	NUM
ftr-380	2414	24	:	:	PUNCT
ftr-380	2414	25	si	si	PROPN
ftr-380	2414	26	recent	recent	ADJ
ftr-380	2414	27	developments	development	NOUN
ftr-380	2414	28	in	in	ADP
ftr-380	2414	29	federal	federal	ADJ
ftr-380	2414	30	income	income	NOUN
ftr-380	2414	31	taxation	taxation	NOUN
ftr-380	2414	32	of	of	ADP
ftr-380	2414	33	robinette	robinette	PROPN
ftr-380	2414	34	.	.	PUNCT
ftr-380	2415	1	the	the	DET
ftr-380	2415	2	recommended	recommend	VERB
ftr-380	2415	3	course	course	NOUN
ftr-380	2415	4	of	of	ADP
ftr-380	2415	5	action	action	NOUN
ftr-380	2415	6	when	when	SCONJ
ftr-380	2415	7	such	such	ADJ
ftr-380	2415	8	evidence	evidence	NOUN
ftr-380	2415	9	is	be	AUX
ftr-380	2415	10	presented	present	VERB
ftr-380	2415	11	to	to	ADP
ftr-380	2415	12	the	the	DET
ftr-380	2415	13	court	court	NOUN
ftr-380	2415	14	is	be	AUX
ftr-380	2415	15	to	to	PART
ftr-380	2415	16	ask	ask	VERB
ftr-380	2415	17	for	for	ADP
ftr-380	2415	18	a	a	DET
ftr-380	2415	19	remand	remand	NOUN
ftr-380	2415	20	of	of	ADP
ftr-380	2415	21	the	the	DET
ftr-380	2415	22	case	case	NOUN
ftr-380	2415	23	to	to	ADP
ftr-380	2415	24	appeals	appeal	NOUN
ftr-380	2415	25	for	for	ADP
ftr-380	2415	26	a	a	DET
ftr-380	2415	27	supplemental	supplemental	ADJ
ftr-380	2415	28	determination	determination	NOUN
ftr-380	2415	29	.	.	PUNCT
ftr-380	2416	1	b.	b.	PROPN
ftr-380	2416	2	murphv	murphv	PROPN
ftr-380	2416	3	v.	v.	PROPN
ftr-380	2416	4	commissioner	commissioner	PROPN
ftr-380	2416	5	,	,	PUNCT
ftr-380	2416	6	125	125	NUM
ftr-380	2416	7	t.c	t.c	PROPN
ftr-380	2416	8	.	.	PROPN
ftr-380	2417	1	301	301	NUM
ftr-380	2417	2	(	(	PUNCT
ftr-380	2417	3	12/29/05	12/29/05	NUM
ftr-380	2417	4	)	)	PUNCT
ftr-380	2417	5	.	.	PUNCT
ftr-380	2418	1	the	the	DET
ftr-380	2418	2	tax	tax	NOUN
ftr-380	2418	3	court	court	NOUN
ftr-380	2418	4	(	(	PUNCT
ftr-380	2418	5	judge	judge	PROPN
ftr-380	2418	6	halpern	halpern	PROPN
ftr-380	2418	7	)	)	PUNCT
ftr-380	2418	8	declined	decline	VERB
ftr-380	2418	9	to	to	PART
ftr-380	2418	10	overrule	overrule	VERB
ftr-380	2418	11	robinette	robinette	NOUN
ftr-380	2418	12	,	,	PUNCT
ftr-380	2418	13	but	but	CCONJ
ftr-380	2418	14	excluded	exclude	VERB
ftr-380	2418	15	taxpayer	taxpayer	NOUN
ftr-380	2418	16	's	's	PART
ftr-380	2418	17	proffered	proffered	ADJ
ftr-380	2418	18	testimony	testimony	NOUN
ftr-380	2418	19	as	as	ADP
ftr-380	2418	20	to	to	ADP
ftr-380	2418	21	the	the	DET
ftr-380	2418	22	nature	nature	NOUN
ftr-380	2418	23	of	of	ADP
ftr-380	2418	24	his	his	PRON
ftr-380	2418	25	illness	illness	NOUN
ftr-380	2418	26	which	which	PRON
ftr-380	2418	27	allegedly	allegedly	ADV
ftr-380	2418	28	precluded	preclude	VERB
ftr-380	2418	29	him	he	PRON
ftr-380	2418	30	from	from	ADP
ftr-380	2418	31	making	make	VERB
ftr-380	2418	32	a	a	DET
ftr-380	2418	33	larger	large	ADJ
ftr-380	2418	34	offer	offer	NOUN
ftr-380	2418	35	in	in	ADP
ftr-380	2418	36	compromise	compromise	NOUN
ftr-380	2418	37	because	because	SCONJ
ftr-380	2418	38	taxpayer	taxpayer	NOUN
ftr-380	2418	39	had	have	VERB
ftr-380	2418	40	"	"	PUNCT
ftr-380	2418	41	more	more	ADJ
ftr-380	2418	42	than	than	ADP
ftr-380	2418	43	an	an	DET
ftr-380	2418	44	adequate	adequate	ADJ
ftr-380	2418	45	opportunity	opportunity	NOUN
ftr-380	2418	46	to	to	PART
ftr-380	2418	47	provide	provide	VERB
ftr-380	2418	48	[	[	PRON
ftr-380	2418	49	the	the	DET
ftr-380	2418	50	appeals	appeal	NOUN
ftr-380	2418	51	officer	officer	NOUN
ftr-380	2418	52	]	]	PUNCT
ftr-380	2418	53	with	with	ADP
ftr-380	2418	54	all	all	PRON
ftr-380	2418	55	of	of	ADP
ftr-380	2418	56	the	the	DET
ftr-380	2418	57	evidence	evidence	NOUN
ftr-380	2418	58	"	"	PUNCT
ftr-380	2418	59	and	and	CCONJ
ftr-380	2418	60	declined	decline	VERB
ftr-380	2418	61	to	to	PART
ftr-380	2418	62	do	do	VERB
ftr-380	2418	63	so	so	ADV
ftr-380	2418	64	.	.	PUNCT
ftr-380	2419	1	the	the	DET
ftr-380	2419	2	court	court	NOUN
ftr-380	2419	3	went	go	VERB
ftr-380	2419	4	on	on	ADP
ftr-380	2419	5	to	to	ADP
ftr-380	2419	6	state	state	NOUN
ftr-380	2419	7	:	:	PUNCT
ftr-380	2419	8	"	"	PUNCT
ftr-380	2419	9	an	an	DET
ftr-380	2419	10	appeals	appeal	NOUN
ftr-380	2419	11	officer	officer	NOUN
ftr-380	2419	12	does	do	AUX
ftr-380	2419	13	not	not	PART
ftr-380	2419	14	abuse	abuse	VERB
ftr-380	2419	15	her	her	PRON
ftr-380	2419	16	discretion	discretion	NOUN
ftr-380	2419	17	when	when	SCONJ
ftr-380	2419	18	she	she	PRON
ftr-380	2419	19	fails	fail	VERB
ftr-380	2419	20	to	to	PART
ftr-380	2419	21	take	take	VERB
ftr-380	2419	22	into	into	ADP
ftr-380	2419	23	account	account	NOUN
ftr-380	2419	24	information	information	NOUN
ftr-380	2419	25	that	that	PRON
ftr-380	2419	26	she	she	PRON
ftr-380	2419	27	requested	request	VERB
ftr-380	2419	28	and	and	CCONJ
ftr-380	2419	29	that	that	PRON
ftr-380	2419	30	was	be	AUX
ftr-380	2419	31	not	not	PART
ftr-380	2419	32	provided	provide	VERB
ftr-380	2419	33	in	in	ADP
ftr-380	2419	34	a	a	DET
ftr-380	2419	35	reasonable	reasonable	ADJ
ftr-380	2419	36	time	time	NOUN
ftr-380	2419	37	.	.	PUNCT
ftr-380	2419	38	"	"	PUNCT
ftr-380	2420	1	c.	c.	PROPN
ftr-380	2420	2	reversed	reverse	VERB
ftr-380	2420	3	because	because	SCONJ
ftr-380	2420	4	the	the	DET
ftr-380	2420	5	case	case	NOUN
ftr-380	2420	6	should	should	AUX
ftr-380	2420	7	have	have	AUX
ftr-380	2420	8	been	be	AUX
ftr-380	2420	9	reviewed	review	VERB
ftr-380	2420	10	based	base	VERB
ftr-380	2420	11	upon	upon	SCONJ
ftr-380	2420	12	the	the	DET
ftr-380	2420	13	evidence	evidence	NOUN
ftr-380	2420	14	presented	present	VERB
ftr-380	2420	15	to	to	ADP
ftr-380	2420	16	the	the	DET
ftr-380	2420	17	appeals	appeal	NOUN
ftr-380	2420	18	officer	officer	NOUN
ftr-380	2420	19	.	.	PUNCT
ftr-380	2421	1	robinette	robinette	PROPN
ftr-380	2421	2	v.	v.	PROPN
ftr-380	2421	3	commissioner	commissioner	PROPN
ftr-380	2421	4	,	,	PUNCT
ftr-380	2421	5	439	439	PROPN
ftr-380	2421	6	f.3d	f.3d	NUM
ftr-380	2421	7	455	455	NUM
ftr-380	2421	8	(	(	PUNCT
ftr-380	2421	9	8th	8th	ADJ
ftr-380	2421	10	cir	cir	NOUN
ftr-380	2421	11	.	.	PUNCT
ftr-380	2422	1	3/8/06	3/8/06	NUM
ftr-380	2422	2	)	)	PUNCT
ftr-380	2422	3	.	.	PUNCT
ftr-380	2423	1	inasmuch	inasmuch	ADJ
ftr-380	2423	2	as	as	SCONJ
ftr-380	2423	3	the	the	DET
ftr-380	2423	4	tax	tax	NOUN
ftr-380	2423	5	court	court	NOUN
ftr-380	2423	6	reviews	review	VERB
ftr-380	2423	7	the	the	DET
ftr-380	2423	8	decision	decision	NOUN
ftr-380	2423	9	of	of	ADP
ftr-380	2423	10	an	an	DET
ftr-380	2423	11	appeals	appeal	NOUN
ftr-380	2423	12	officer	officer	NOUN
ftr-380	2423	13	under	under	ADP
ftr-380	2423	14	an	an	DET
ftr-380	2423	15	"	"	PUNCT
ftr-380	2423	16	abuse	abuse	NOUN
ftr-380	2423	17	of	of	ADP
ftr-380	2423	18	discretion	discretion	NOUN
ftr-380	2423	19	"	"	PUNCT
ftr-380	2423	20	standard	standard	NOUN
ftr-380	2423	21	of	of	ADP
ftr-380	2423	22	review	review	NOUN
ftr-380	2423	23	,	,	PUNCT
ftr-380	2423	24	the	the	DET
ftr-380	2423	25	record	record	NOUN
ftr-380	2423	26	on	on	ADP
ftr-380	2423	27	review	review	NOUN
ftr-380	2423	28	under	under	ADP
ftr-380	2423	29	both	both	CCONJ
ftr-380	2423	30	the	the	DET
ftr-380	2423	31	administrative	administrative	ADJ
ftr-380	2423	32	procedure	procedure	NOUN
ftr-380	2423	33	act	act	NOUN
ftr-380	2423	34	and	and	CCONJ
ftr-380	2423	35	general	general	ADJ
ftr-380	2423	36	principles	principle	NOUN
ftr-380	2423	37	of	of	ADP
ftr-380	2423	38	administrative	administrative	ADJ
ftr-380	2423	39	law	law	NOUN
ftr-380	2423	40	is	be	AUX
ftr-380	2423	41	"	"	PUNCT
ftr-380	2423	42	ordinarily	ordinarily	ADV
ftr-380	2423	43	limited	limit	VERB
ftr-380	2423	44	to	to	ADP
ftr-380	2423	45	consideration	consideration	NOUN
ftr-380	2423	46	of	of	ADP
ftr-380	2423	47	the	the	DET
ftr-380	2423	48	decision	decision	NOUN
ftr-380	2423	49	of	of	ADP
ftr-380	2423	50	the	the	DET
ftr-380	2423	51	agency	agency	NOUN
ftr-380	2423	52	...	...	PUNCT
ftr-380	2423	53	and	and	CCONJ
ftr-380	2423	54	of	of	ADP
ftr-380	2423	55	the	the	DET
ftr-380	2423	56	evidence	evidence	NOUN
ftr-380	2423	57	on	on	ADP
ftr-380	2423	58	which	which	PRON
ftr-380	2423	59	it	it	PRON
ftr-380	2423	60	was	be	AUX
ftr-380	2423	61	based	base	VERB
ftr-380	2423	62	.	.	PUNCT
ftr-380	2423	63	"	"	PUNCT
ftr-380	2424	1	0	0	NUM
ftr-380	2424	2	judge	judge	NOUN
ftr-380	2424	3	colloton	colloton	NOUN
ftr-380	2424	4	did	do	AUX
ftr-380	2424	5	not	not	PART
ftr-380	2424	6	think	think	VERB
ftr-380	2424	7	that	that	SCONJ
ftr-380	2424	8	because	because	SCONJ
ftr-380	2424	9	the	the	DET
ftr-380	2424	10	tax	tax	NOUN
ftr-380	2424	11	court	court	NOUN
ftr-380	2424	12	traditionally	traditionally	ADV
ftr-380	2424	13	conducts	conduct	VERB
ftr-380	2424	14	de	de	ADP
ftr-380	2424	15	novo	novo	NOUN
ftr-380	2424	16	proceedings	proceeding	NOUN
ftr-380	2424	17	in	in	ADP
ftr-380	2424	18	deficiency	deficiency	NOUN
ftr-380	2424	19	cases	case	NOUN
ftr-380	2424	20	,	,	PUNCT
ftr-380	2424	21	congress	congress	PROPN
ftr-380	2424	22	meant	mean	VERB
ftr-380	2424	23	it	it	PRON
ftr-380	2424	24	to	to	PART
ftr-380	2424	25	conduct	conduct	VERB
ftr-380	2424	26	such	such	ADJ
ftr-380	2424	27	proceedings	proceeding	NOUN
ftr-380	2424	28	in	in	ADP
ftr-380	2424	29	collection	collection	NOUN
ftr-380	2424	30	due	due	ADJ
ftr-380	2424	31	process	process	NOUN
ftr-380	2424	32	cases	case	NOUN
ftr-380	2424	33	.	.	PUNCT
ftr-380	2425	1	2	2	X
ftr-380	2425	2	.	.	X
ftr-380	2425	3	a	a	DET
ftr-380	2425	4	trap	trap	NOUN
ftr-380	2425	5	for	for	ADP
ftr-380	2425	6	the	the	DET
ftr-380	2425	7	unwary	unwary	ADJ
ftr-380	2425	8	deprives	deprive	VERB
ftr-380	2425	9	tax	tax	NOUN
ftr-380	2425	10	court	court	NOUN
ftr-380	2425	11	of	of	ADP
ftr-380	2425	12	jurisdiction	jurisdiction	NOUN
ftr-380	2425	13	with	with	ADP
ftr-380	2425	14	respect	respect	NOUN
ftr-380	2425	15	to	to	ADP
ftr-380	2425	16	a	a	DET
ftr-380	2425	17	petition	petition	NOUN
ftr-380	2425	18	for	for	ADP
ftr-380	2425	19	lien	lien	NOUN
ftr-380	2425	20	or	or	CCONJ
ftr-380	2425	21	levy	levy	NOUN
ftr-380	2425	22	action	action	NOUN
ftr-380	2425	23	.	.	PUNCT
ftr-380	2426	1	prevo	prevo	PROPN
ftr-380	2426	2	v.	v.	PROPN
ftr-380	2426	3	commissioner	commissioner	PROPN
ftr-380	2426	4	,	,	PUNCT
ftr-380	2426	5	123	123	NUM
ftr-380	2426	6	t.c	t.c	PROPN
ftr-380	2426	7	.	.	PROPN
ftr-380	2427	1	326	326	NUM
ftr-380	2427	2	(	(	PUNCT
ftr-380	2427	3	12/14/04	12/14/04	PROPN
ftr-380	2427	4	)	)	PUNCT
ftr-380	2427	5	.	.	PUNCT
ftr-380	2428	1	the	the	DET
ftr-380	2428	2	tax	tax	NOUN
ftr-380	2428	3	court	court	NOUN
ftr-380	2428	4	held	hold	VERB
ftr-380	2428	5	it	it	PRON
ftr-380	2428	6	lacked	lack	VERB
ftr-380	2428	7	jurisdiction	jurisdiction	NOUN
ftr-380	2428	8	with	with	ADP
ftr-380	2428	9	respect	respect	NOUN
ftr-380	2428	10	to	to	ADP
ftr-380	2428	11	a	a	DET
ftr-380	2428	12	petition	petition	NOUN
ftr-380	2428	13	for	for	ADP
ftr-380	2428	14	lien	lien	NOUN
ftr-380	2428	15	or	or	CCONJ
ftr-380	2428	16	levy	levy	NOUN
ftr-380	2428	17	action	action	NOUN
ftr-380	2428	18	filed	file	VERB
ftr-380	2428	19	by	by	ADP
ftr-380	2428	20	taxpayer	taxpayer	NOUN
ftr-380	2428	21	after	after	SCONJ
ftr-380	2428	22	she	she	PRON
ftr-380	2428	23	filed	file	VERB
ftr-380	2428	24	a	a	DET
ftr-380	2428	25	voluntary	voluntary	ADJ
ftr-380	2428	26	bankruptcy	bankruptcy	NOUN
ftr-380	2428	27	petition	petition	NOUN
ftr-380	2428	28	because	because	SCONJ
ftr-380	2428	29	the	the	DET
ftr-380	2428	30	tax	tax	NOUN
ftr-380	2428	31	court	court	NOUN
ftr-380	2428	32	petition	petition	NOUN
ftr-380	2428	33	for	for	ADP
ftr-380	2428	34	lien	lien	NOUN
ftr-380	2428	35	or	or	CCONJ
ftr-380	2428	36	levy	levy	NOUN
ftr-380	2428	37	action	action	NOUN
ftr-380	2428	38	was	be	AUX
ftr-380	2428	39	filed	file	VERB
ftr-380	2428	40	in	in	ADP
ftr-380	2428	41	violation	violation	NOUN
ftr-380	2428	42	of	of	ADP
ftr-380	2428	43	the	the	DET
ftr-380	2428	44	11	11	NUM
ftr-380	2428	45	u.s.c	u.s.c	NOUN
ftr-380	2428	46	.	.	PUNCT
ftr-380	2429	1	§	§	PROPN
ftr-380	2429	2	362	362	NUM
ftr-380	2429	3	automatic	automatic	ADJ
ftr-380	2429	4	stay	stay	NOUN
ftr-380	2429	5	.	.	PUNCT
ftr-380	2430	1	judge	judge	PROPN
ftr-380	2430	2	gerber	gerber	PROPN
ftr-380	2430	3	stated	state	VERB
ftr-380	2430	4	:	:	PUNCT
ftr-380	2430	5	unfortunately	unfortunately	ADV
ftr-380	2430	6	here	here	ADV
ftr-380	2430	7	,	,	PUNCT
ftr-380	2430	8	where	where	SCONJ
ftr-380	2430	9	the	the	DET
ftr-380	2430	10	petition	petition	NOUN
ftr-380	2430	11	in	in	ADP
ftr-380	2430	12	bankruptcy	bankruptcy	NOUN
ftr-380	2430	13	was	be	AUX
ftr-380	2430	14	voluntary	voluntary	ADJ
ftr-380	2430	15	,	,	PUNCT
ftr-380	2430	16	petitioner	petitioner	NOUN
ftr-380	2430	17	has	have	AUX
ftr-380	2430	18	fallen	fall	VERB
ftr-380	2430	19	victim	victim	NOUN
ftr-380	2430	20	to	to	ADP
ftr-380	2430	21	a	a	DET
ftr-380	2430	22	trap	trap	NOUN
ftr-380	2430	23	for	for	ADP
ftr-380	2430	24	the	the	DET
ftr-380	2430	25	unwary	unwary	NOUN
ftr-380	2430	26	.	.	PUNCT
ftr-380	2431	1	as	as	SCONJ
ftr-380	2431	2	the	the	DET
ftr-380	2431	3	notice	notice	NOUN
ftr-380	2431	4	of	of	ADP
ftr-380	2431	5	determination	determination	NOUN
ftr-380	2431	6	was	be	AUX
ftr-380	2431	7	issued	issue	VERB
ftr-380	2431	8	to	to	ADP
ftr-380	2431	9	petitioner	petitioner	NOUN
ftr-380	2431	10	on	on	ADP
ftr-380	2431	11	february	february	PROPN
ftr-380	2431	12	23	23	NUM
ftr-380	2431	13	,	,	PUNCT
ftr-380	2431	14	2004	2004	NUM
ftr-380	2431	15	,	,	PUNCT
ftr-380	2431	16	petitioner	petitioner	NOUN
ftr-380	2431	17	normally	normally	ADV
ftr-380	2431	18	would	would	AUX
ftr-380	2431	19	have	have	AUX
ftr-380	2431	20	had	have	VERB
ftr-380	2431	21	30	30	NUM
ftr-380	2431	22	days	day	NOUN
ftr-380	2431	23	until	until	ADP
ftr-380	2431	24	march	march	PROPN
ftr-380	2431	25	24	24	NUM
ftr-380	2431	26	,	,	PUNCT
ftr-380	2431	27	2004	2004	NUM
ftr-380	2431	28	to	to	PART
ftr-380	2431	29	file	file	VERB
ftr-380	2431	30	a	a	DET
ftr-380	2431	31	timely	timely	ADJ
ftr-380	2431	32	petition	petition	NOUN
ftr-380	2431	33	for	for	ADP
ftr-380	2431	34	lien	lien	NOUN
ftr-380	2431	35	or	or	CCONJ
ftr-380	2431	36	levy	levy	VERB
ftr-380	2431	37	action	action	NOUN
ftr-380	2431	38	with	with	ADP
ftr-380	2431	39	the	the	DET
ftr-380	2431	40	court	court	NOUN
ftr-380	2431	41	.	.	PUNCT
ftr-380	2432	1	however	however	ADV
ftr-380	2432	2	,	,	PUNCT
ftr-380	2432	3	upon	upon	SCONJ
ftr-380	2432	4	the	the	DET
ftr-380	2432	5	filing	filing	NOUN
ftr-380	2432	6	of	of	ADP
ftr-380	2432	7	the	the	DET
ftr-380	2432	8	bankruptcy	bankruptcy	NOUN
ftr-380	2432	9	petition	petition	NOUN
ftr-380	2432	10	on	on	ADP
ftr-380	2432	11	march	march	PROPN
ftr-380	2432	12	1	1	NUM
ftr-380	2432	13	,	,	PUNCT
ftr-380	2432	14	2004	2004	NUM
ftr-380	2432	15	,	,	PUNCT
ftr-380	2432	16	the	the	DET
ftr-380	2432	17	automatic	automatic	ADJ
ftr-380	2432	18	stay	stay	NOUN
ftr-380	2432	19	was	be	AUX
ftr-380	2432	20	invoked	invoke	VERB
ftr-380	2432	21	,	,	PUNCT
ftr-380	2432	22	and	and	CCONJ
ftr-380	2432	23	petitioner	petitioner	NOUN
ftr-380	2432	24	was	be	AUX
ftr-380	2432	25	barred	bar	VERB
ftr-380	2432	26	from	from	ADP
ftr-380	2432	27	commencing	commence	VERB
ftr-380	2432	28	a	a	DET
ftr-380	2432	29	proceeding	proceeding	NOUN
ftr-380	2432	30	in	in	ADP
ftr-380	2432	31	this	this	DET
ftr-380	2432	32	court	court	NOUN
ftr-380	2432	33	.	.	PUNCT
ftr-380	2433	1	n4	n4	PROPN
ftr-380	2433	2	further	far	ADV
ftr-380	2433	3	,	,	PUNCT
ftr-380	2433	4	the	the	DET
ftr-380	2433	5	20061	20061	NUM
ftr-380	2433	6	florida	florida	PROPN
ftr-380	2433	7	tax	tax	NOUN
ftr-380	2433	8	review	review	NOUN
ftr-380	2433	9	automatic	automatic	ADJ
ftr-380	2433	10	stay	stay	NOUN
ftr-380	2433	11	remained	remain	VERB
ftr-380	2433	12	in	in	ADP
ftr-380	2433	13	effect	effect	NOUN
ftr-380	2433	14	until	until	ADP
ftr-380	2433	15	march	march	PROPN
ftr-380	2433	16	31	31	NUM
ftr-380	2433	17	,	,	PUNCT
ftr-380	2433	18	2004	2004	NUM
ftr-380	2433	19	7	7	NUM
ftr-380	2433	20	days	day	NOUN
ftr-380	2433	21	after	after	ADP
ftr-380	2433	22	the	the	DET
ftr-380	2433	23	30	30	NUM
ftr-380	2433	24	-	-	PUNCT
ftr-380	2433	25	day	day	NOUN
ftr-380	2433	26	statutory	statutory	ADJ
ftr-380	2433	27	filing	filing	NOUN
ftr-380	2433	28	period	period	NOUN
ftr-380	2433	29	under	under	ADP
ftr-380	2433	30	sections	section	NOUN
ftr-380	2433	31	6320(c	6320(c	ADV
ftr-380	2433	32	)	)	PUNCT
ftr-380	2433	33	and	and	CCONJ
ftr-380	2433	34	6330(d	6330(d	X
ftr-380	2433	35	)	)	PUNCT
ftr-380	2433	36	expired	expire	VERB
ftr-380	2433	37	.	.	PUNCT
ftr-380	2434	1	thus	thus	ADV
ftr-380	2434	2	,	,	PUNCT
ftr-380	2434	3	but	but	CCONJ
ftr-380	2434	4	for	for	ADP
ftr-380	2434	5	the	the	DET
ftr-380	2434	6	provisions	provision	NOUN
ftr-380	2434	7	of	of	ADP
ftr-380	2434	8	section	section	NOUN
ftr-380	2434	9	11	11	NUM
ftr-380	2434	10	u.s.c	u.s.c	NOUN
ftr-380	2434	11	.	.	PUNCT
ftr-380	2434	12	section	section	NOUN
ftr-380	2434	13	362(a)(8	362(a)(8	NUM
ftr-380	2434	14	)	)	PUNCT
ftr-380	2434	15	and	and	CCONJ
ftr-380	2434	16	the	the	DET
ftr-380	2434	17	lack	lack	NOUN
ftr-380	2434	18	of	of	ADP
ftr-380	2434	19	a	a	DET
ftr-380	2434	20	tolling	tolling	NOUN
ftr-380	2434	21	provision	provision	NOUN
ftr-380	2434	22	analogous	analogous	ADJ
ftr-380	2434	23	to	to	ADP
ftr-380	2434	24	section	section	NOUN
ftr-380	2434	25	6213(f	6213(f	PROPN
ftr-380	2434	26	)	)	PUNCT
ftr-380	2434	27	,	,	PUNCT
ftr-380	2434	28	this	this	DET
ftr-380	2434	29	court	court	NOUN
ftr-380	2434	30	would	would	AUX
ftr-380	2434	31	have	have	VERB
ftr-380	2434	32	jurisdiction	jurisdiction	NOUN
ftr-380	2434	33	over	over	ADP
ftr-380	2434	34	this	this	DET
ftr-380	2434	35	case	case	NOUN
ftr-380	2434	36	.	.	PUNCT
ftr-380	2435	1	n5	n5	PROPN
ftr-380	2435	2	n4	n4	PROPN
ftr-380	2435	3	had	have	VERB
ftr-380	2435	4	petitioner	petitioner	NOUN
ftr-380	2435	5	first	first	ADV
ftr-380	2435	6	filed	file	VERB
ftr-380	2435	7	a	a	DET
ftr-380	2435	8	petition	petition	NOUN
ftr-380	2435	9	with	with	ADP
ftr-380	2435	10	this	this	DET
ftr-380	2435	11	court	court	NOUN
ftr-380	2435	12	and	and	CCONJ
ftr-380	2435	13	then	then	ADV
ftr-380	2435	14	filed	file	VERB
ftr-380	2435	15	a	a	DET
ftr-380	2435	16	bankruptcy	bankruptcy	NOUN
ftr-380	2435	17	petition	petition	NOUN
ftr-380	2435	18	,	,	PUNCT
ftr-380	2435	19	the	the	DET
ftr-380	2435	20	proceeding	proceeding	NOUN
ftr-380	2435	21	before	before	ADP
ftr-380	2435	22	this	this	DET
ftr-380	2435	23	court	court	NOUN
ftr-380	2435	24	would	would	AUX
ftr-380	2435	25	have	have	AUX
ftr-380	2435	26	been	be	AUX
ftr-380	2435	27	active	active	ADJ
ftr-380	2435	28	and	and	CCONJ
ftr-380	2435	29	then	then	ADV
ftr-380	2435	30	stayed	stay	VERB
ftr-380	2435	31	,	,	PUNCT
ftr-380	2435	32	thereby	thereby	ADV
ftr-380	2435	33	preserving	preserve	VERB
ftr-380	2435	34	petitioner	petitioner	NOUN
ftr-380	2435	35	's	's	PART
ftr-380	2435	36	ability	ability	NOUN
ftr-380	2435	37	to	to	PART
ftr-380	2435	38	contest	contest	VERB
ftr-380	2435	39	respondent	respondent	NOUN
ftr-380	2435	40	's	's	PART
ftr-380	2435	41	determination	determination	NOUN
ftr-380	2435	42	.	.	PUNCT
ftr-380	2436	1	n5	n5	PROPN
ftr-380	2436	2	see	see	VERB
ftr-380	2436	3	,	,	PUNCT
ftr-380	2436	4	however	however	ADV
ftr-380	2436	5	,	,	PUNCT
ftr-380	2436	6	sec	sec	PROPN
ftr-380	2436	7	.	.	PROPN
ftr-380	2436	8	6330(d	6330(d	PROPN
ftr-380	2436	9	)	)	PUNCT
ftr-380	2436	10	,	,	PUNCT
ftr-380	2436	11	which	which	PRON
ftr-380	2436	12	provides	provide	VERB
ftr-380	2436	13	in	in	ADP
ftr-380	2436	14	part	part	NOUN
ftr-380	2436	15	:	:	PUNCT
ftr-380	2436	16	"	"	PUNCT
ftr-380	2436	17	if	if	SCONJ
ftr-380	2436	18	a	a	DET
ftr-380	2436	19	court	court	NOUN
ftr-380	2436	20	determines	determine	VERB
ftr-380	2436	21	that	that	SCONJ
ftr-380	2436	22	the	the	DET
ftr-380	2436	23	appeal	appeal	NOUN
ftr-380	2436	24	was	be	AUX
ftr-380	2436	25	to	to	ADP
ftr-380	2436	26	an	an	DET
ftr-380	2436	27	incorrect	incorrect	ADJ
ftr-380	2436	28	court	court	NOUN
ftr-380	2436	29	,	,	PUNCT
ftr-380	2436	30	a	a	DET
ftr-380	2436	31	person	person	NOUN
ftr-380	2436	32	shall	shall	AUX
ftr-380	2436	33	have	have	VERB
ftr-380	2436	34	30	30	NUM
ftr-380	2436	35	days	day	NOUN
ftr-380	2436	36	after	after	ADP
ftr-380	2436	37	the	the	DET
ftr-380	2436	38	court	court	NOUN
ftr-380	2436	39	determination	determination	NOUN
ftr-380	2436	40	to	to	PART
ftr-380	2436	41	file	file	VERB
ftr-380	2436	42	such	such	ADJ
ftr-380	2436	43	appeal	appeal	NOUN
ftr-380	2436	44	with	with	ADP
ftr-380	2436	45	the	the	DET
ftr-380	2436	46	correct	correct	ADJ
ftr-380	2436	47	court	court	NOUN
ftr-380	2436	48	.	.	PUNCT
ftr-380	2436	49	"	"	PUNCT
ftr-380	2437	1	we	we	PRON
ftr-380	2437	2	do	do	AUX
ftr-380	2437	3	not	not	PART
ftr-380	2437	4	decide	decide	VERB
ftr-380	2437	5	herein	herein	NOUN
ftr-380	2437	6	whether	whether	SCONJ
ftr-380	2437	7	our	our	PRON
ftr-380	2437	8	determination	determination	NOUN
ftr-380	2437	9	in	in	ADP
ftr-380	2437	10	this	this	DET
ftr-380	2437	11	opinion	opinion	NOUN
ftr-380	2437	12	that	that	SCONJ
ftr-380	2437	13	we	we	PRON
ftr-380	2437	14	lacked	lack	VERB
ftr-380	2437	15	jurisdiction	jurisdiction	NOUN
ftr-380	2437	16	over	over	ADP
ftr-380	2437	17	the	the	DET
ftr-380	2437	18	petition	petition	NOUN
ftr-380	2437	19	filed	file	VERB
ftr-380	2437	20	during	during	ADP
ftr-380	2437	21	the	the	DET
ftr-380	2437	22	pendency	pendency	NOUN
ftr-380	2437	23	of	of	ADP
ftr-380	2437	24	petitioner	petitioner	NOUN
ftr-380	2437	25	's	's	PART
ftr-380	2437	26	bankruptcy	bankruptcy	NOUN
ftr-380	2437	27	case	case	NOUN
ftr-380	2437	28	means	mean	VERB
ftr-380	2437	29	that	that	SCONJ
ftr-380	2437	30	we	we	PRON
ftr-380	2437	31	are	be	AUX
ftr-380	2437	32	or	or	CCONJ
ftr-380	2437	33	are	be	AUX
ftr-380	2437	34	not	not	PART
ftr-380	2437	35	the	the	DET
ftr-380	2437	36	"	"	PUNCT
ftr-380	2437	37	incorrect	incorrect	ADJ
ftr-380	2437	38	"	"	PUNCT
ftr-380	2437	39	court	court	NOUN
ftr-380	2437	40	for	for	ADP
ftr-380	2437	41	purposes	purpose	NOUN
ftr-380	2437	42	of	of	ADP
ftr-380	2437	43	the	the	DET
ftr-380	2437	44	above	above	ADV
ftr-380	2437	45	-	-	PUNCT
ftr-380	2437	46	quoted	quote	VERB
ftr-380	2437	47	flush	flush	ADJ
ftr-380	2437	48	language	language	NOUN
ftr-380	2437	49	.	.	PUNCT
ftr-380	2438	1	if	if	SCONJ
ftr-380	2438	2	we	we	PRON
ftr-380	2438	3	were	be	AUX
ftr-380	2438	4	the	the	DET
ftr-380	2438	5	"	"	PUNCT
ftr-380	2438	6	incorrect	incorrect	ADJ
ftr-380	2438	7	"	"	PUNCT
ftr-380	2438	8	court	court	NOUN
ftr-380	2438	9	,	,	PUNCT
ftr-380	2438	10	petitioner	petitioner	NOUN
ftr-380	2438	11	would	would	AUX
ftr-380	2438	12	have	have	VERB
ftr-380	2438	13	30	30	NUM
ftr-380	2438	14	days	day	NOUN
ftr-380	2438	15	from	from	ADP
ftr-380	2438	16	the	the	DET
ftr-380	2438	17	date	date	NOUN
ftr-380	2438	18	decision	decision	NOUN
ftr-380	2438	19	is	be	AUX
ftr-380	2438	20	entered	enter	VERB
ftr-380	2438	21	in	in	ADP
ftr-380	2438	22	this	this	DET
ftr-380	2438	23	case	case	NOUN
ftr-380	2438	24	to	to	PART
ftr-380	2438	25	refile	refile	VERB
ftr-380	2438	26	in	in	ADP
ftr-380	2438	27	the	the	DET
ftr-380	2438	28	"	"	PUNCT
ftr-380	2438	29	correct	correct	ADJ
ftr-380	2438	30	"	"	PUNCT
ftr-380	2438	31	court	court	NOUN
ftr-380	2438	32	.	.	PUNCT
ftr-380	2439	1	that	that	DET
ftr-380	2439	2	issue	issue	NOUN
ftr-380	2439	3	,	,	PUNCT
ftr-380	2439	4	however	however	ADV
ftr-380	2439	5	,	,	PUNCT
ftr-380	2439	6	is	be	AUX
ftr-380	2439	7	not	not	PART
ftr-380	2439	8	currently	currently	ADV
ftr-380	2439	9	before	before	ADP
ftr-380	2439	10	the	the	DET
ftr-380	2439	11	court	court	NOUN
ftr-380	2439	12	and	and	CCONJ
ftr-380	2439	13	was	be	AUX
ftr-380	2439	14	not	not	PART
ftr-380	2439	15	briefed	brief	VERB
ftr-380	2439	16	by	by	ADP
ftr-380	2439	17	the	the	DET
ftr-380	2439	18	parties	party	NOUN
ftr-380	2439	19	.	.	PUNCT
ftr-380	2440	1	a.	a.	NOUN
ftr-380	2441	1	but	but	CCONJ
ftr-380	2441	2	the	the	DET
ftr-380	2441	3	trap	trap	NOUN
ftr-380	2441	4	does	do	AUX
ftr-380	2441	5	not	not	PART
ftr-380	2441	6	exist	exist	VERB
ftr-380	2441	7	where	where	SCONJ
ftr-380	2441	8	the	the	DET
ftr-380	2441	9	irs	irs	PROPN
ftr-380	2441	10	issued	issue	VERB
ftr-380	2441	11	its	its	PRON
ftr-380	2441	12	notices	notice	NOUN
ftr-380	2441	13	after	after	SCONJ
ftr-380	2441	14	the	the	DET
ftr-380	2441	15	taxpayer	taxpayer	NOUN
ftr-380	2441	16	filed	file	VERB
ftr-380	2441	17	a	a	DET
ftr-380	2441	18	bankruptcy	bankruptcy	NOUN
ftr-380	2441	19	petition	petition	NOUN
ftr-380	2441	20	.	.	PUNCT
ftr-380	2442	1	smith	smith	PROPN
ftr-380	2442	2	v.	v.	PROPN
ftr-380	2442	3	commissioner	commissioner	PROPN
ftr-380	2442	4	,	,	PUNCT
ftr-380	2442	5	124	124	NUM
ftr-380	2442	6	t.c	t.c	PROPN
ftr-380	2442	7	.	.	PROPN
ftr-380	2442	8	36	36	NUM
ftr-380	2442	9	(	(	PUNCT
ftr-380	2442	10	2/8/05	2/8/05	NUM
ftr-380	2442	11	)	)	PUNCT
ftr-380	2442	12	.	.	PUNCT
ftr-380	2443	1	judge	judge	PROPN
ftr-380	2443	2	gerber	gerber	PROPN
ftr-380	2443	3	distinguished	distinguish	VERB
ftr-380	2443	4	the	the	DET
ftr-380	2443	5	prevo	prevo	NOUN
ftr-380	2443	6	case	case	NOUN
ftr-380	2443	7	,	,	PUNCT
ftr-380	2443	8	and	and	CCONJ
ftr-380	2443	9	held	hold	VERB
ftr-380	2443	10	the	the	DET
ftr-380	2443	11	tax	tax	NOUN
ftr-380	2443	12	court	court	NOUN
ftr-380	2443	13	lacked	lack	VERB
ftr-380	2443	14	jurisdiction	jurisdiction	NOUN
ftr-380	2443	15	because	because	SCONJ
ftr-380	2443	16	the	the	DET
ftr-380	2443	17	irs	irs	PROPN
ftr-380	2443	18	notices	notice	NOUN
ftr-380	2443	19	were	be	AUX
ftr-380	2443	20	void	void	ADJ
ftr-380	2443	21	because	because	SCONJ
ftr-380	2443	22	they	they	PRON
ftr-380	2443	23	violated	violate	VERB
ftr-380	2443	24	the	the	DET
ftr-380	2443	25	automatic	automatic	ADJ
ftr-380	2443	26	stay	stay	NOUN
ftr-380	2443	27	under	under	ADP
ftr-380	2443	28	bankruptcy	bankruptcy	NOUN
ftr-380	2443	29	law	law	NOUN
ftr-380	2443	30	.	.	PUNCT
ftr-380	2444	1	3	3	X
ftr-380	2444	2	.	.	X
ftr-380	2444	3	kendricks	kendricks	PROPN
ftr-380	2444	4	v.	v.	PROPN
ftr-380	2444	5	commissioner	commissioner	PROPN
ftr-380	2444	6	,	,	PUNCT
ftr-380	2444	7	124	124	NUM
ftr-380	2444	8	t.c	t.c	PROPN
ftr-380	2444	9	.	.	PROPN
ftr-380	2444	10	69	69	NUM
ftr-380	2444	11	(	(	PUNCT
ftr-380	2444	12	3/9/05	3/9/05	NUM
ftr-380	2444	13	)	)	PUNCT
ftr-380	2444	14	.	.	PUNCT
ftr-380	2444	15	held	hold	VERB
ftr-380	2444	16	that	that	SCONJ
ftr-380	2444	17	taxpayer	taxpayer	NOUN
ftr-380	2444	18	could	could	AUX
ftr-380	2444	19	not	not	PART
ftr-380	2444	20	contest	contest	VERB
ftr-380	2444	21	deficiency	deficiency	NOUN
ftr-380	2444	22	in	in	ADP
ftr-380	2444	23	a	a	DET
ftr-380	2444	24	collection	collection	NOUN
ftr-380	2444	25	due	due	ADJ
ftr-380	2444	26	process	process	NOUN
ftr-380	2444	27	hearing	hearing	NOUN
ftr-380	2444	28	because	because	SCONJ
ftr-380	2444	29	she	she	PRON
ftr-380	2444	30	had	have	VERB
ftr-380	2444	31	the	the	DET
ftr-380	2444	32	opportunity	opportunity	NOUN
ftr-380	2444	33	to	to	PART
ftr-380	2444	34	contest	contest	VERB
ftr-380	2444	35	tax	tax	NOUN
ftr-380	2444	36	liability	liability	NOUN
ftr-380	2444	37	in	in	ADP
ftr-380	2444	38	prior	prior	ADJ
ftr-380	2444	39	bankruptcy	bankruptcy	NOUN
ftr-380	2444	40	proceeding	proceeding	NOUN
ftr-380	2444	41	.	.	PUNCT
ftr-380	2445	1	4	4	X
ftr-380	2445	2	.	.	X
ftr-380	2445	3	speltz	speltz	PROPN
ftr-380	2445	4	v.	v.	PROPN
ftr-380	2445	5	commissioner	commissioner	PROPN
ftr-380	2445	6	,	,	PUNCT
ftr-380	2445	7	124	124	NUM
ftr-380	2445	8	t.c	t.c	PROPN
ftr-380	2445	9	.	.	PROPN
ftr-380	2445	10	165	165	NUM
ftr-380	2445	11	(	(	PUNCT
ftr-380	2445	12	3/23/05	3/23/05	NUM
ftr-380	2445	13	)	)	PUNCT
ftr-380	2445	14	,	,	PUNCT
ftr-380	2445	15	on	on	ADP
ftr-380	2445	16	appeal	appeal	NOUN
ftr-380	2445	17	to	to	ADP
ftr-380	2445	18	the	the	DET
ftr-380	2445	19	eighth	eighth	ADJ
ftr-380	2445	20	circuit	circuit	NOUN
ftr-380	2445	21	.	.	PUNCT
ftr-380	2446	1	the	the	DET
ftr-380	2446	2	tax	tax	NOUN
ftr-380	2446	3	court	court	NOUN
ftr-380	2446	4	(	(	PUNCT
ftr-380	2446	5	judge	judge	PROPN
ftr-380	2446	6	cohen	cohen	PROPN
ftr-380	2446	7	)	)	PUNCT
ftr-380	2446	8	held	hold	VERB
ftr-380	2446	9	it	it	PRON
ftr-380	2446	10	was	be	AUX
ftr-380	2446	11	not	not	PART
ftr-380	2446	12	an	an	DET
ftr-380	2446	13	abuse	abuse	NOUN
ftr-380	2446	14	of	of	ADP
ftr-380	2446	15	discretion	discretion	NOUN
ftr-380	2446	16	for	for	ADP
ftr-380	2446	17	the	the	DET
ftr-380	2446	18	irs	irs	PROPN
ftr-380	2446	19	to	to	PART
ftr-380	2446	20	reject	reject	VERB
ftr-380	2446	21	an	an	DET
ftr-380	2446	22	offer	offer	NOUN
ftr-380	2446	23	in	in	ADP
ftr-380	2446	24	compromise	compromise	NOUN
ftr-380	2446	25	based	base	VERB
ftr-380	2446	26	upon	upon	SCONJ
ftr-380	2446	27	"	"	PUNCT
ftr-380	2446	28	the	the	DET
ftr-380	2446	29	unfair	unfair	ADJ
ftr-380	2446	30	application	application	NOUN
ftr-380	2446	31	of	of	ADP
ftr-380	2446	32	the	the	DET
ftr-380	2446	33	alternative	alternative	ADJ
ftr-380	2446	34	minimum	minimum	ADJ
ftr-380	2446	35	tax	tax	NOUN
ftr-380	2446	36	(	(	PUNCT
ftr-380	2446	37	amt	amt	PROPN
ftr-380	2446	38	)	)	PUNCT
ftr-380	2446	39	based	base	VERB
ftr-380	2446	40	on	on	ADP
ftr-380	2446	41	their	their	PRON
ftr-380	2446	42	[	[	X
ftr-380	2446	43	vol	vol	NOUN
ftr-380	2446	44	8	8	NUM
ftr-380	2446	45	:	:	PUNCT
ftr-380	2446	46	si	si	PROPN
ftr-380	2446	47	recent	recent	ADJ
ftr-380	2446	48	developments	development	NOUN
ftr-380	2446	49	in	in	ADP
ftr-380	2446	50	federal	federal	ADJ
ftr-380	2446	51	income	income	NOUN
ftr-380	2446	52	taxation	taxation	NOUN
ftr-380	2446	53	exercise	exercise	NOUN
ftr-380	2446	54	of	of	ADP
ftr-380	2446	55	incentive	incentive	NOUN
ftr-380	2446	56	stock	stock	NOUN
ftr-380	2446	57	options	option	NOUN
ftr-380	2446	58	(	(	PUNCT
ftr-380	2446	59	isos	isos	PROPN
ftr-380	2446	60	)	)	PUNCT
ftr-380	2446	61	where	where	SCONJ
ftr-380	2446	62	the	the	DET
ftr-380	2446	63	stock	stock	NOUN
ftr-380	2446	64	acquired	acquire	VERB
ftr-380	2446	65	by	by	ADP
ftr-380	2446	66	exercise	exercise	NOUN
ftr-380	2446	67	of	of	ADP
ftr-380	2446	68	the	the	DET
ftr-380	2446	69	isos	isos	NOUN
ftr-380	2446	70	has	have	AUX
ftr-380	2446	71	lost	lose	VERB
ftr-380	2446	72	substantially	substantially	ADV
ftr-380	2446	73	all	all	PRON
ftr-380	2446	74	of	of	ADP
ftr-380	2446	75	its	its	PRON
ftr-380	2446	76	value	value	NOUN
ftr-380	2446	77	subsequent	subsequent	ADJ
ftr-380	2446	78	to	to	ADP
ftr-380	2446	79	the	the	DET
ftr-380	2446	80	acquisition	acquisition	NOUN
ftr-380	2446	81	of	of	ADP
ftr-380	2446	82	the	the	DET
ftr-380	2446	83	stock	stock	NOUN
ftr-380	2446	84	.	.	PUNCT
ftr-380	2446	85	"	"	PUNCT
ftr-380	2447	1	judge	judge	PROPN
ftr-380	2447	2	cohen	cohen	PROPN
ftr-380	2447	3	held	hold	VERB
ftr-380	2447	4	that	that	SCONJ
ftr-380	2447	5	§	§	PROPN
ftr-380	2447	6	7122	7122	NUM
ftr-380	2447	7	,	,	PUNCT
ftr-380	2447	8	which	which	PRON
ftr-380	2447	9	authorizes	authorize	VERB
ftr-380	2447	10	compromise	compromise	NOUN
ftr-380	2447	11	of	of	ADP
ftr-380	2447	12	any	any	DET
ftr-380	2447	13	civil	civil	ADJ
ftr-380	2447	14	tax	tax	NOUN
ftr-380	2447	15	case	case	NOUN
ftr-380	2447	16	,	,	PUNCT
ftr-380	2447	17	did	do	AUX
ftr-380	2447	18	not	not	PART
ftr-380	2447	19	evince	evince	VERB
ftr-380	2447	20	"	"	PUNCT
ftr-380	2447	21	an	an	DET
ftr-380	2447	22	intent	intent	NOUN
ftr-380	2447	23	of	of	ADP
ftr-380	2447	24	congress	congress	PROPN
ftr-380	2447	25	to	to	PART
ftr-380	2447	26	override	override	VERB
ftr-380	2447	27	application	application	NOUN
ftr-380	2447	28	of	of	ADP
ftr-380	2447	29	specific	specific	ADJ
ftr-380	2447	30	provisions	provision	NOUN
ftr-380	2447	31	of	of	ADP
ftr-380	2447	32	the	the	DET
ftr-380	2447	33	tax	tax	NOUN
ftr-380	2447	34	laws	law	NOUN
ftr-380	2447	35	in	in	ADP
ftr-380	2447	36	every	every	DET
ftr-380	2447	37	instance	instance	NOUN
ftr-380	2447	38	in	in	ADP
ftr-380	2447	39	which	which	PRON
ftr-380	2447	40	the	the	DET
ftr-380	2447	41	liability	liability	NOUN
ftr-380	2447	42	is	be	AUX
ftr-380	2447	43	perceived	perceive	VERB
ftr-380	2447	44	to	to	PART
ftr-380	2447	45	be	be	AUX
ftr-380	2447	46	unfair	unfair	ADJ
ftr-380	2447	47	or	or	CCONJ
ftr-380	2447	48	inequitable	inequitable	ADJ
ftr-380	2447	49	,	,	PUNCT
ftr-380	2447	50	"	"	PUNCT
ftr-380	2447	51	and	and	CCONJ
ftr-380	2447	52	continued	continue	VERB
ftr-380	2447	53	the	the	DET
ftr-380	2447	54	tax	tax	NOUN
ftr-380	2447	55	lien	lien	NOUN
ftr-380	2447	56	in	in	ADP
ftr-380	2447	57	effect	effect	NOUN
ftr-380	2447	58	.	.	PUNCT
ftr-380	2448	1	5	5	X
ftr-380	2448	2	.	.	X
ftr-380	2448	3	judge	judge	PROPN
ftr-380	2448	4	wherry	wherry	PROPN
ftr-380	2448	5	places	places	PROPN
ftr-380	2448	6	limits	limit	NOUN
ftr-380	2448	7	on	on	ADP
ftr-380	2448	8	the	the	DET
ftr-380	2448	9	use	use	NOUN
ftr-380	2448	10	of	of	ADP
ftr-380	2448	11	cdp	cdp	NOUN
ftr-380	2448	12	hearings	hearing	NOUN
ftr-380	2448	13	for	for	ADP
ftr-380	2448	14	delay	delay	NOUN
ftr-380	2448	15	by	by	ADP
ftr-380	2448	16	permitting	permit	VERB
ftr-380	2448	17	continued	continue	VERB
ftr-380	2448	18	collection	collection	NOUN
ftr-380	2448	19	and	and	CCONJ
ftr-380	2448	20	imposing	impose	VERB
ftr-380	2448	21	a	a	DET
ftr-380	2448	22	penalty	penalty	NOUN
ftr-380	2448	23	under	under	ADP
ftr-380	2448	24	§	§	PROPN
ftr-380	2448	25	6673	6673	NUM
ftr-380	2448	26	.	.	PUNCT
ftr-380	2449	1	burke	burke	PROPN
ftr-380	2449	2	v.	v.	PROPN
ftr-380	2449	3	commissioner	commissioner	PROPN
ftr-380	2449	4	,	,	PUNCT
ftr-380	2449	5	124	124	NUM
ftr-380	2449	6	t.c	t.c	PROPN
ftr-380	2449	7	.	.	PROPN
ftr-380	2449	8	189	189	NUM
ftr-380	2449	9	(	(	PUNCT
ftr-380	2449	10	4/12/05	4/12/05	NUM
ftr-380	2449	11	)	)	PUNCT
ftr-380	2449	12	.	.	PUNCT
ftr-380	2450	1	the	the	DET
ftr-380	2450	2	tax	tax	NOUN
ftr-380	2450	3	court	court	NOUN
ftr-380	2450	4	(	(	PUNCT
ftr-380	2450	5	judge	judge	PROPN
ftr-380	2450	6	wherry	wherry	PROPN
ftr-380	2450	7	)	)	PUNCT
ftr-380	2450	8	holds	hold	VERB
ftr-380	2450	9	that	that	SCONJ
ftr-380	2450	10	the	the	DET
ftr-380	2450	11	irs	irs	PROPN
ftr-380	2450	12	may	may	AUX
ftr-380	2450	13	continue	continue	VERB
ftr-380	2450	14	collecting	collect	VERB
ftr-380	2450	15	by	by	ADP
ftr-380	2450	16	levy	levy	NOUN
ftr-380	2450	17	an	an	DET
ftr-380	2450	18	individual	individual	NOUN
ftr-380	2450	19	's	's	PART
ftr-380	2450	20	unpaid	unpaid	ADJ
ftr-380	2450	21	taxes	taxis	NOUN
ftr-380	2450	22	during	during	ADP
ftr-380	2450	23	the	the	DET
ftr-380	2450	24	pendency	pendency	NOUN
ftr-380	2450	25	of	of	ADP
ftr-380	2450	26	his	his	PRON
ftr-380	2450	27	hearings	hearing	NOUN
ftr-380	2450	28	and	and	CCONJ
ftr-380	2450	29	appeals	appeal	NOUN
ftr-380	2450	30	.	.	PUNCT
ftr-380	2451	1	this	this	PRON
ftr-380	2451	2	is	be	AUX
ftr-380	2451	3	possible	possible	ADJ
ftr-380	2451	4	when	when	SCONJ
ftr-380	2451	5	the	the	DET
ftr-380	2451	6	irs	irs	PROPN
ftr-380	2451	7	shows	show	VERB
ftr-380	2451	8	good	good	ADJ
ftr-380	2451	9	cause	cause	NOUN
ftr-380	2451	10	,	,	PUNCT
ftr-380	2451	11	which	which	PRON
ftr-380	2451	12	is	be	AUX
ftr-380	2451	13	satisfied	satisfied	ADJ
ftr-380	2451	14	because	because	SCONJ
ftr-380	2451	15	taxpayer	taxpayer	NOUN
ftr-380	2451	16	's	's	PART
ftr-380	2451	17	liability	liability	NOUN
ftr-380	2451	18	was	be	AUX
ftr-380	2451	19	determined	determine	VERB
ftr-380	2451	20	in	in	ADP
ftr-380	2451	21	previous	previous	ADJ
ftr-380	2451	22	litigation	litigation	NOUN
ftr-380	2451	23	and	and	CCONJ
ftr-380	2451	24	affirmed	affirm	VERB
ftr-380	2451	25	by	by	ADP
ftr-380	2451	26	the	the	DET
ftr-380	2451	27	ninth	ninth	ADJ
ftr-380	2451	28	circuit	circuit	NOUN
ftr-380	2451	29	,	,	PUNCT
ftr-380	2451	30	and	and	CCONJ
ftr-380	2451	31	he	he	PRON
ftr-380	2451	32	used	use	VERB
ftr-380	2451	33	the	the	DET
ftr-380	2451	34	collection	collection	NOUN
ftr-380	2451	35	review	review	NOUN
ftr-380	2451	36	procedure	procedure	NOUN
ftr-380	2451	37	to	to	PART
ftr-380	2451	38	espouse	espouse	VERB
ftr-380	2451	39	frivolous	frivolous	ADJ
ftr-380	2451	40	and	and	CCONJ
ftr-380	2451	41	groundless	groundless	ADJ
ftr-380	2451	42	arguments	argument	NOUN
ftr-380	2451	43	to	to	PART
ftr-380	2451	44	delay	delay	VERB
ftr-380	2451	45	collection	collection	NOUN
ftr-380	2451	46	.	.	PUNCT
ftr-380	2452	1	if	if	SCONJ
ftr-380	2452	2	a	a	DET
ftr-380	2452	3	collection	collection	NOUN
ftr-380	2452	4	due	due	ADJ
ftr-380	2452	5	process	process	NOUN
ftr-380	2452	6	hearing	hearing	NOUN
ftr-380	2452	7	has	have	AUX
ftr-380	2452	8	been	be	AUX
ftr-380	2452	9	timely	timely	ADV
ftr-380	2452	10	requested	request	VERB
ftr-380	2452	11	,	,	PUNCT
ftr-380	2452	12	§	§	PROPN
ftr-380	2452	13	6330(e)(1	6330(e)(1	NOUN
ftr-380	2452	14	)	)	PUNCT
ftr-380	2452	15	generally	generally	ADV
ftr-380	2452	16	prohibits	prohibit	VERB
ftr-380	2452	17	the	the	DET
ftr-380	2452	18	irs	irs	PROPN
ftr-380	2452	19	from	from	ADP
ftr-380	2452	20	proceeding	proceed	VERB
ftr-380	2452	21	to	to	PART
ftr-380	2452	22	collect	collect	VERB
ftr-380	2452	23	unpaid	unpaid	ADJ
ftr-380	2452	24	taxes	taxis	NOUN
ftr-380	2452	25	by	by	ADP
ftr-380	2452	26	levy	levy	NOUN
ftr-380	2452	27	while	while	SCONJ
ftr-380	2452	28	any	any	DET
ftr-380	2452	29	appeals	appeal	NOUN
ftr-380	2452	30	from	from	ADP
ftr-380	2452	31	the	the	DET
ftr-380	2452	32	hearing	hearing	NOUN
ftr-380	2452	33	are	be	AUX
ftr-380	2452	34	pending	pende	VERB
ftr-380	2452	35	.	.	PUNCT
ftr-380	2453	1	the	the	DET
ftr-380	2453	2	tax	tax	NOUN
ftr-380	2453	3	court	court	NOUN
ftr-380	2453	4	interprets	interpret	VERB
ftr-380	2453	5	§	§	PROPN
ftr-380	2453	6	6330(e)(1	6330(e)(1	NOUN
ftr-380	2453	7	)	)	PUNCT
ftr-380	2453	8	to	to	PART
ftr-380	2453	9	refer	refer	VERB
ftr-380	2453	10	only	only	ADV
ftr-380	2453	11	to	to	ADP
ftr-380	2453	12	the	the	DET
ftr-380	2453	13	pendency	pendency	NOUN
ftr-380	2453	14	of	of	ADP
ftr-380	2453	15	the	the	DET
ftr-380	2453	16	taxpayer	taxpayer	NOUN
ftr-380	2453	17	's	's	PART
ftr-380	2453	18	appeal	appeal	NOUN
ftr-380	2453	19	in	in	ADP
ftr-380	2453	20	the	the	DET
ftr-380	2453	21	tax	tax	NOUN
ftr-380	2453	22	court	court	NOUN
ftr-380	2453	23	(	(	PUNCT
ftr-380	2453	24	or	or	CCONJ
ftr-380	2453	25	district	district	NOUN
ftr-380	2453	26	court	court	NOUN
ftr-380	2453	27	,	,	PUNCT
ftr-380	2453	28	if	if	SCONJ
ftr-380	2453	29	that	that	PRON
ftr-380	2453	30	is	be	AUX
ftr-380	2453	31	the	the	DET
ftr-380	2453	32	proper	proper	ADJ
ftr-380	2453	33	court	court	NOUN
ftr-380	2453	34	)	)	PUNCT
ftr-380	2453	35	and	and	CCONJ
ftr-380	2453	36	not	not	PART
ftr-380	2453	37	to	to	PART
ftr-380	2453	38	extend	extend	VERB
ftr-380	2453	39	to	to	ADP
ftr-380	2453	40	appeals	appeal	NOUN
ftr-380	2453	41	to	to	ADP
ftr-380	2453	42	higher	high	ADJ
ftr-380	2453	43	courts	court	NOUN
ftr-380	2453	44	.	.	PUNCT
ftr-380	2454	1	0	0	NUM
ftr-380	2454	2	judge	judge	PROPN
ftr-380	2454	3	wherry	wherry	PROPN
ftr-380	2454	4	also	also	ADV
ftr-380	2454	5	imposed	impose	VERB
ftr-380	2454	6	a	a	DET
ftr-380	2454	7	$	$	SYM
ftr-380	2454	8	2,500	2,500	NUM
ftr-380	2454	9	penalty	penalty	NOUN
ftr-380	2454	10	under	under	ADP
ftr-380	2454	11	§	§	PROPN
ftr-380	2454	12	6673	6673	NUM
ftr-380	2454	13	for	for	ADP
ftr-380	2454	14	delay	delay	NOUN
ftr-380	2454	15	.	.	PUNCT
ftr-380	2455	1	6	6	X
ftr-380	2455	2	.	.	X
ftr-380	2455	3	living	live	VERB
ftr-380	2455	4	care	care	NOUN
ftr-380	2455	5	alternatives	alternative	NOUN
ftr-380	2455	6	of	of	ADP
ftr-380	2455	7	utica	utica	PROPN
ftr-380	2455	8	,	,	PUNCT
ftr-380	2455	9	inc	inc	PROPN
ftr-380	2455	10	.	.	PROPN
ftr-380	2455	11	v.	v.	PROPN
ftr-380	2455	12	united	united	PROPN
ftr-380	2455	13	states	states	PROPN
ftr-380	2455	14	,	,	PUNCT
ftr-380	2455	15	411	411	NUM
ftr-380	2455	16	f.3d	f.3d	NUM
ftr-380	2455	17	621	621	NUM
ftr-380	2455	18	(	(	PUNCT
ftr-380	2455	19	6th	6th	ADJ
ftr-380	2455	20	cir	cir	NOUN
ftr-380	2455	21	.	.	PUNCT
ftr-380	2456	1	6/2/05	6/2/05	NUM
ftr-380	2456	2	)	)	PUNCT
ftr-380	2456	3	.	.	PUNCT
ftr-380	2457	1	since	since	SCONJ
ftr-380	2457	2	collection	collection	NOUN
ftr-380	2457	3	due	due	ADJ
ftr-380	2457	4	process	process	NOUN
ftr-380	2457	5	hearings	hearing	NOUN
ftr-380	2457	6	are	be	AUX
ftr-380	2457	7	not	not	PART
ftr-380	2457	8	required	require	VERB
ftr-380	2457	9	to	to	PART
ftr-380	2457	10	have	have	VERB
ftr-380	2457	11	a	a	DET
ftr-380	2457	12	record	record	NOUN
ftr-380	2457	13	and	and	CCONJ
ftr-380	2457	14	normal	normal	ADJ
ftr-380	2457	15	review	review	NOUN
ftr-380	2457	16	of	of	ADP
ftr-380	2457	17	administrative	administrative	ADJ
ftr-380	2457	18	decisions	decision	NOUN
ftr-380	2457	19	requires	require	VERB
ftr-380	2457	20	the	the	DET
ftr-380	2457	21	existence	existence	NOUN
ftr-380	2457	22	of	of	ADP
ftr-380	2457	23	a	a	DET
ftr-380	2457	24	record	record	NOUN
ftr-380	2457	25	,	,	PUNCT
ftr-380	2457	26	"	"	PUNCT
ftr-380	2457	27	congress	congress	PROPN
ftr-380	2457	28	must	must	AUX
ftr-380	2457	29	have	have	AUX
ftr-380	2457	30	been	be	AUX
ftr-380	2457	31	contemplating	contemplate	VERB
ftr-380	2457	32	a	a	DET
ftr-380	2457	33	more	more	ADV
ftr-380	2457	34	deferential	deferential	ADJ
ftr-380	2457	35	review	review	NOUN
ftr-380	2457	36	of	of	ADP
ftr-380	2457	37	[	[	X
ftr-380	2457	38	collection	collection	NOUN
ftr-380	2457	39	due	due	ADJ
ftr-380	2457	40	process	process	NOUN
ftr-380	2457	41	hearing	hearing	NOUN
ftr-380	2457	42	]	]	PUNCT
ftr-380	2457	43	appeals	appeal	NOUN
ftr-380	2457	44	than	than	ADP
ftr-380	2457	45	of	of	ADP
ftr-380	2457	46	more	more	ADV
ftr-380	2457	47	formal	formal	ADJ
ftr-380	2457	48	agency	agency	NOUN
ftr-380	2457	49	decisions	decision	NOUN
ftr-380	2457	50	.	.	PUNCT
ftr-380	2457	51	"	"	PUNCT
ftr-380	2458	1	a.	a.	PROPN
ftr-380	2458	2	olsen	olsen	PROPN
ftr-380	2458	3	v.	v.	PROPN
ftr-380	2458	4	united	united	PROPN
ftr-380	2458	5	states	states	PROPN
ftr-380	2458	6	,	,	PUNCT
ftr-380	2458	7	414	414	NUM
ftr-380	2458	8	f.3d	f.3d	NUM
ftr-380	2458	9	144	144	NUM
ftr-380	2458	10	(	(	PUNCT
ftr-380	2458	11	1st	1st	ADJ
ftr-380	2458	12	cir	cir	NOUN
ftr-380	2458	13	.	.	PUNCT
ftr-380	2459	1	7/8/05	7/8/05	NUM
ftr-380	2459	2	)	)	PUNCT
ftr-380	2459	3	.	.	PUNCT
ftr-380	2460	1	follows	follow	VERB
ftr-380	2460	2	living	living	NOUN
ftr-380	2460	3	care	care	NOUN
ftr-380	2460	4	alternatives	alternative	NOUN
ftr-380	2460	5	,	,	PUNCT
ftr-380	2460	6	supra	supra	NOUN
ftr-380	2460	7	,	,	PUNCT
ftr-380	2460	8	in	in	ADP
ftr-380	2460	9	applying	apply	VERB
ftr-380	2460	10	an	an	DET
ftr-380	2460	11	especially	especially	ADV
ftr-380	2460	12	more	more	ADV
ftr-380	2460	13	deferential	deferential	ADJ
ftr-380	2460	14	than	than	ADP
ftr-380	2460	15	usual	usual	ADJ
ftr-380	2460	16	application	application	NOUN
ftr-380	2460	17	of	of	ADP
ftr-380	2460	18	abuse	abuse	NOUN
ftr-380	2460	19	of	of	ADP
ftr-380	2460	20	discretion	discretion	NOUN
ftr-380	2460	21	standard	standard	NOUN
ftr-380	2460	22	in	in	ADP
ftr-380	2460	23	reviewing	review	VERB
ftr-380	2460	24	irs	irs	PROPN
ftr-380	2460	25	's	's	PART
ftr-380	2460	26	determination	determination	NOUN
ftr-380	2460	27	in	in	ADP
ftr-380	2460	28	collection	collection	NOUN
ftr-380	2460	29	due	due	ADJ
ftr-380	2460	30	process	process	NOUN
ftr-380	2460	31	hearings	hearing	NOUN
ftr-380	2460	32	;	;	PUNCT
ftr-380	2460	33	because	because	SCONJ
ftr-380	2460	34	taxpayer	taxpayer	NOUN
ftr-380	2460	35	did	do	AUX
ftr-380	2460	36	not	not	PART
ftr-380	2460	37	cooperate	cooperate	VERB
ftr-380	2460	38	fully	fully	ADV
ftr-380	2460	39	in	in	ADP
ftr-380	2460	40	providing	provide	VERB
ftr-380	2460	41	irs	irs	PROPN
ftr-380	2460	42	with	with	ADP
ftr-380	2460	43	information	information	NOUN
ftr-380	2460	44	regarding	regard	VERB
ftr-380	2460	45	assets	asset	NOUN
ftr-380	2460	46	,	,	PUNCT
ftr-380	2460	47	irs	irs	PROPN
ftr-380	2460	48	did	do	AUX
ftr-380	2460	49	not	not	PART
ftr-380	2460	50	abuse	abuse	VERB
ftr-380	2460	51	discretion	discretion	NOUN
ftr-380	2460	52	in	in	ADP
ftr-380	2460	53	failure	failure	NOUN
ftr-380	2460	54	to	to	PART
ftr-380	2460	55	grant	grant	VERB
ftr-380	2460	56	relief	relief	NOUN
ftr-380	2460	57	regarding	regard	VERB
ftr-380	2460	58	offer	offer	NOUN
ftr-380	2460	59	in	in	ADP
ftr-380	2460	60	compromise	compromise	NOUN
ftr-380	2460	61	.	.	PUNCT
ftr-380	2461	1	7	7	X
ftr-380	2461	2	.	.	X
ftr-380	2461	3	wetzel	wetzel	PROPN
ftr-380	2461	4	v.	v.	PROPN
ftr-380	2461	5	commissioner	commissioner	PROPN
ftr-380	2461	6	,	,	PUNCT
ftr-380	2461	7	t.c	t.c	PROPN
ftr-380	2461	8	.	.	PROPN
ftr-380	2461	9	memo	memo	NOUN
ftr-380	2461	10	.	.	PUNCT
ftr-380	2462	1	2005	2005	NUM
ftr-380	2462	2	-	-	SYM
ftr-380	2462	3	211	211	NUM
ftr-380	2462	4	(	(	PUNCT
ftr-380	2462	5	9/12/05	9/12/05	NUM
ftr-380	2462	6	)	)	PUNCT
ftr-380	2462	7	.	.	PUNCT
ftr-380	2463	1	a	a	DET
ftr-380	2463	2	$	$	SYM
ftr-380	2463	3	15,000	15,000	NUM
ftr-380	2463	4	penalty	penalty	NOUN
ftr-380	2463	5	was	be	AUX
ftr-380	2463	6	imposed	impose	VERB
ftr-380	2463	7	under	under	ADP
ftr-380	2463	8	§	§	PROPN
ftr-380	2463	9	6673	6673	NUM
ftr-380	2463	10	for	for	ADP
ftr-380	2463	11	filing	file	VERB
ftr-380	2463	12	a	a	DET
ftr-380	2463	13	frivolous	frivolous	ADJ
ftr-380	2463	14	petition	petition	NOUN
ftr-380	2463	15	to	to	PART
ftr-380	2463	16	review	review	VERB
ftr-380	2463	17	irs	irs	PROPN
ftr-380	2463	18	's	's	PART
ftr-380	2463	19	collection	collection	NOUN
ftr-380	2463	20	due	due	ADJ
ftr-380	2463	21	process	process	NOUN
ftr-380	2463	22	determination	determination	NOUN
ftr-380	2463	23	.	.	PUNCT
ftr-380	2464	1	2006	2006	NUM
ftr-380	2464	2	]	]	PUNCT
ftr-380	2464	3	florida	florida	PROPN
ftr-380	2464	4	tax	tax	PROPN
ftr-380	2464	5	review	review	NOUN
ftr-380	2464	6	8	8	NUM
ftr-380	2464	7	.	.	PUNCT
ftr-380	2464	8	reg-150091	reg-150091	NOUN
ftr-380	2464	9	-	-	PUNCT
ftr-380	2464	10	02	02	NUM
ftr-380	2464	11	,	,	PUNCT
ftr-380	2464	12	miscellaneous	miscellaneous	ADJ
ftr-380	2464	13	changes	change	NOUN
ftr-380	2464	14	to	to	ADP
ftr-380	2464	15	collection	collection	NOUN
ftr-380	2464	16	due	due	ADJ
ftr-380	2464	17	process	process	NOUN
ftr-380	2464	18	procedures	procedure	NOUN
ftr-380	2464	19	relating	relate	VERB
ftr-380	2464	20	to	to	PART
ftr-380	2464	21	notice	notice	VERB
ftr-380	2464	22	and	and	CCONJ
ftr-380	2464	23	opportunity	opportunity	NOUN
ftr-380	2464	24	for	for	ADP
ftr-380	2464	25	hearing	hear	VERB
ftr-380	2464	26	prior	prior	ADV
ftr-380	2464	27	to	to	ADP
ftr-380	2464	28	levy	levy	NOUN
ftr-380	2464	29	,	,	PUNCT
ftr-380	2464	30	70	70	NUM
ftr-380	2464	31	f.r	f.r	NOUN
ftr-380	2464	32	.	.	PROPN
ftr-380	2464	33	54687	54687	NUM
ftr-380	2464	34	(	(	PUNCT
ftr-380	2464	35	9/16/05	9/16/05	NUM
ftr-380	2464	36	)	)	PUNCT
ftr-380	2464	37	;	;	PUNCT
ftr-380	2464	38	reg-150088	reg-150088	NOUN
ftr-380	2464	39	-	-	PUNCT
ftr-380	2464	40	02	02	NUM
ftr-380	2464	41	,	,	PUNCT
ftr-380	2464	42	miscellaneous	miscellaneous	ADJ
ftr-380	2464	43	changes	change	NOUN
ftr-380	2464	44	to	to	ADP
ftr-380	2464	45	collection	collection	NOUN
ftr-380	2464	46	due	due	ADJ
ftr-380	2464	47	process	process	NOUN
ftr-380	2464	48	procedures	procedure	NOUN
ftr-380	2464	49	relating	relate	VERB
ftr-380	2464	50	to	to	PART
ftr-380	2464	51	notice	notice	VERB
ftr-380	2464	52	and	and	CCONJ
ftr-380	2464	53	opportunity	opportunity	NOUN
ftr-380	2464	54	for	for	ADP
ftr-380	2464	55	hearing	hear	VERB
ftr-380	2464	56	upon	upon	SCONJ
ftr-380	2464	57	filing	filing	NOUN
ftr-380	2464	58	of	of	ADP
ftr-380	2464	59	notice	notice	NOUN
ftr-380	2464	60	of	of	ADP
ftr-380	2464	61	federal	federal	ADJ
ftr-380	2464	62	tax	tax	NOUN
ftr-380	2464	63	lien	lien	NOUN
ftr-380	2464	64	,	,	PUNCT
ftr-380	2464	65	70	70	NUM
ftr-380	2464	66	f.r	f.r	PROPN
ftr-380	2464	67	.	.	PROPN
ftr-380	2464	68	54681	54681	NUM
ftr-380	2464	69	(	(	PUNCT
ftr-380	2464	70	9/16/05	9/16/05	NUM
ftr-380	2464	71	)	)	PUNCT
ftr-380	2464	72	.	.	PUNCT
ftr-380	2464	73	0	0	NUM
ftr-380	2465	1	prop	prop	NOUN
ftr-380	2465	2	.	.	PUNCT
ftr-380	2466	1	reg	reg	NOUN
ftr-380	2466	2	.	.	PUNCT
ftr-380	2467	1	§	§	PROPN
ftr-380	2467	2	301.6320	301.6320	PROPN
ftr-380	2467	3	-	-	SYM
ftr-380	2467	4	1(c)(2	1(c)(2	NUM
ftr-380	2467	5	)	)	PUNCT
ftr-380	2467	6	,	,	PUNCT
ftr-380	2467	7	q&acl	q&acl	PROPN
ftr-380	2467	8	.	.	PROPN
ftr-380	2467	9	written	write	VERB
ftr-380	2467	10	request	request	NOUN
ftr-380	2467	11	must	must	AUX
ftr-380	2467	12	state	state	VERB
ftr-380	2467	13	the	the	DET
ftr-380	2467	14	taxpayer	taxpayer	NOUN
ftr-380	2467	15	's	's	PART
ftr-380	2467	16	reason	reason	NOUN
ftr-380	2467	17	for	for	ADP
ftr-380	2467	18	disagreeing	disagree	VERB
ftr-380	2467	19	with	with	ADP
ftr-380	2467	20	the	the	DET
ftr-380	2467	21	lien	lien	NOUN
ftr-380	2467	22	filing	filing	NOUN
ftr-380	2467	23	.	.	PUNCT
ftr-380	2468	1	taxpayers	taxpayer	NOUN
ftr-380	2468	2	are	be	AUX
ftr-380	2468	3	encouraged	encourage	VERB
ftr-380	2468	4	to	to	PART
ftr-380	2468	5	use	use	VERB
ftr-380	2468	6	form	form	NOUN
ftr-380	2468	7	12153	12153	NUM
ftr-380	2468	8	,	,	PUNCT
ftr-380	2468	9	request	request	NOUN
ftr-380	2468	10	for	for	ADP
ftr-380	2468	11	a	a	DET
ftr-380	2468	12	collection	collection	NOUN
ftr-380	2468	13	due	due	ADJ
ftr-380	2468	14	process	process	NOUN
ftr-380	2468	15	hearing	hearing	NOUN
ftr-380	2468	16	.	.	PUNCT
ftr-380	2469	1	a	a	DET
ftr-380	2469	2	taxpayer	taxpayer	NOUN
ftr-380	2469	3	must	must	AUX
ftr-380	2469	4	request	request	VERB
ftr-380	2469	5	a	a	DET
ftr-380	2469	6	hearing	hearing	NOUN
ftr-380	2469	7	in	in	ADP
ftr-380	2469	8	writing	writing	NOUN
ftr-380	2469	9	.	.	PUNCT
ftr-380	2470	1	*	*	PUNCT
ftr-380	2470	2	reg	reg	NOUN
ftr-380	2470	3	.	.	PUNCT
ftr-380	2471	1	§	§	PROPN
ftr-380	2471	2	301.6320	301.6320	PROPN
ftr-380	2471	3	-	-	SYM
ftr-380	2471	4	1(d)(1	1(d)(1	NUM
ftr-380	2471	5	)	)	PUNCT
ftr-380	2471	6	,	,	PUNCT
ftr-380	2471	7	q&a	q&a	PROPN
ftr-380	2471	8	-	-	PUNCT
ftr-380	2471	9	d6	d6	NOUN
ftr-380	2471	10	;	;	PUNCT
ftr-380	2471	11	see	see	VERB
ftr-380	2471	12	also	also	ADV
ftr-380	2471	13	prop	prop	VERB
ftr-380	2471	14	.	.	PUNCT
ftr-380	2472	1	reg	reg	NOUN
ftr-380	2472	2	.	.	PUNCT
ftr-380	2473	1	§	§	PROPN
ftr-380	2473	2	301.6320	301.6320	PROPN
ftr-380	2473	3	-	-	SYM
ftr-380	2473	4	1(d)(2	1(d)(2	NUM
ftr-380	2473	5	)	)	PUNCT
ftr-380	2473	6	,	,	PUNCT
ftr-380	2473	7	q&a	q&a	PROPN
ftr-380	2473	8	-	-	PUNCT
ftr-380	2473	9	d8	d8	PROPN
ftr-380	2473	10	.	.	PUNCT
ftr-380	2473	11	face	face	NOUN
ftr-380	2473	12	-	-	PUNCT
ftr-380	2473	13	to	to	ADP
ftr-380	2473	14	-	-	PUNCT
ftr-380	2473	15	face	face	NOUN
ftr-380	2473	16	conference	conference	NOUN
ftr-380	2473	17	concerning	concern	VERB
ftr-380	2473	18	a	a	DET
ftr-380	2473	19	taxpayer	taxpayer	NOUN
ftr-380	2473	20	's	's	PART
ftr-380	2473	21	underlying	underlie	VERB
ftr-380	2473	22	liability	liability	NOUN
ftr-380	2473	23	will	will	AUX
ftr-380	2473	24	not	not	PART
ftr-380	2473	25	be	be	AUX
ftr-380	2473	26	granted	grant	VERB
ftr-380	2473	27	if	if	SCONJ
ftr-380	2473	28	the	the	DET
ftr-380	2473	29	request	request	NOUN
ftr-380	2473	30	or	or	CCONJ
ftr-380	2473	31	other	other	ADJ
ftr-380	2473	32	communication	communication	NOUN
ftr-380	2473	33	indicates	indicate	VERB
ftr-380	2473	34	that	that	SCONJ
ftr-380	2473	35	the	the	DET
ftr-380	2473	36	taxpayer	taxpayer	NOUN
ftr-380	2473	37	will	will	AUX
ftr-380	2473	38	only	only	ADV
ftr-380	2473	39	raise	raise	VERB
ftr-380	2473	40	irrelevant	irrelevant	ADJ
ftr-380	2473	41	or	or	CCONJ
ftr-380	2473	42	frivolous	frivolous	ADJ
ftr-380	2473	43	issues	issue	NOUN
ftr-380	2473	44	.	.	PUNCT
ftr-380	2474	1	a	a	DET
ftr-380	2474	2	face	face	NOUN
ftr-380	2474	3	-	-	PUNCT
ftr-380	2474	4	to	to	ADP
ftr-380	2474	5	-	-	PUNCT
ftr-380	2474	6	face	face	NOUN
ftr-380	2474	7	conference	conference	NOUN
ftr-380	2474	8	concerning	concern	VERB
ftr-380	2474	9	a	a	DET
ftr-380	2474	10	collection	collection	NOUN
ftr-380	2474	11	alternative	alternative	NOUN
ftr-380	2474	12	,	,	PUNCT
ftr-380	2474	13	such	such	ADJ
ftr-380	2474	14	as	as	ADP
ftr-380	2474	15	an	an	DET
ftr-380	2474	16	installment	installment	NOUN
ftr-380	2474	17	agreement	agreement	NOUN
ftr-380	2474	18	or	or	CCONJ
ftr-380	2474	19	an	an	DET
ftr-380	2474	20	offer	offer	NOUN
ftr-380	2474	21	to	to	PART
ftr-380	2474	22	compromise	compromise	VERB
ftr-380	2474	23	liability	liability	NOUN
ftr-380	2474	24	,	,	PUNCT
ftr-380	2474	25	will	will	AUX
ftr-380	2474	26	not	not	PART
ftr-380	2474	27	be	be	AUX
ftr-380	2474	28	granted	grant	VERB
ftr-380	2474	29	if	if	SCONJ
ftr-380	2474	30	the	the	DET
ftr-380	2474	31	alternative	alternative	NOUN
ftr-380	2474	32	would	would	AUX
ftr-380	2474	33	not	not	PART
ftr-380	2474	34	be	be	AUX
ftr-380	2474	35	available	available	ADJ
ftr-380	2474	36	to	to	ADP
ftr-380	2474	37	other	other	ADJ
ftr-380	2474	38	taxpayers	taxpayer	NOUN
ftr-380	2474	39	in	in	ADP
ftr-380	2474	40	similar	similar	ADJ
ftr-380	2474	41	circumstances	circumstance	NOUN
ftr-380	2474	42	,	,	PUNCT
ftr-380	2474	43	for	for	ADP
ftr-380	2474	44	example	example	NOUN
ftr-380	2474	45	,	,	PUNCT
ftr-380	2474	46	a	a	DET
ftr-380	2474	47	face	face	NOUN
ftr-380	2474	48	-	-	PUNCT
ftr-380	2474	49	to	to	ADP
ftr-380	2474	50	-	-	PUNCT
ftr-380	2474	51	face	face	NOUN
ftr-380	2474	52	conference	conference	NOUN
ftr-380	2474	53	will	will	AUX
ftr-380	2474	54	not	not	PART
ftr-380	2474	55	be	be	AUX
ftr-380	2474	56	offered	offer	VERB
ftr-380	2474	57	to	to	ADP
ftr-380	2474	58	a	a	DET
ftr-380	2474	59	taxpayer	taxpayer	NOUN
ftr-380	2474	60	who	who	PRON
ftr-380	2474	61	wishes	wish	VERB
ftr-380	2474	62	to	to	PART
ftr-380	2474	63	make	make	VERB
ftr-380	2474	64	an	an	DET
ftr-380	2474	65	offer	offer	NOUN
ftr-380	2474	66	to	to	PART
ftr-380	2474	67	compromise	compromise	VERB
ftr-380	2474	68	but	but	CCONJ
ftr-380	2474	69	has	have	AUX
ftr-380	2474	70	not	not	PART
ftr-380	2474	71	filed	file	VERB
ftr-380	2474	72	a	a	DET
ftr-380	2474	73	return	return	NOUN
ftr-380	2474	74	.	.	PUNCT
ftr-380	2475	1	a	a	DET
ftr-380	2475	2	face	face	NOUN
ftr-380	2475	3	-	-	PUNCT
ftr-380	2475	4	to	to	ADP
ftr-380	2475	5	-	-	PUNCT
ftr-380	2475	6	face	face	NOUN
ftr-380	2475	7	conference	conference	NOUN
ftr-380	2475	8	need	need	AUX
ftr-380	2475	9	not	not	PART
ftr-380	2475	10	be	be	AUX
ftr-380	2475	11	granted	grant	VERB
ftr-380	2475	12	if	if	SCONJ
ftr-380	2475	13	the	the	DET
ftr-380	2475	14	taxpayer	taxpayer	NOUN
ftr-380	2475	15	does	do	AUX
ftr-380	2475	16	not	not	PART
ftr-380	2475	17	provide	provide	VERB
ftr-380	2475	18	the	the	DET
ftr-380	2475	19	required	required	ADJ
ftr-380	2475	20	information	information	NOUN
ftr-380	2475	21	.	.	PUNCT
ftr-380	2476	1	if	if	SCONJ
ftr-380	2476	2	,	,	PUNCT
ftr-380	2476	3	however	however	ADV
ftr-380	2476	4	,	,	PUNCT
ftr-380	2476	5	the	the	DET
ftr-380	2476	6	taxpayer	taxpayer	NOUN
ftr-380	2476	7	fails	fail	VERB
ftr-380	2476	8	to	to	PART
ftr-380	2476	9	provide	provide	VERB
ftr-380	2476	10	the	the	DET
ftr-380	2476	11	irs	irs	PROPN
ftr-380	2476	12	with	with	ADP
ftr-380	2476	13	information	information	NOUN
ftr-380	2476	14	that	that	SCONJ
ftr-380	2476	15	he	he	PRON
ftr-380	2476	16	will	will	AUX
ftr-380	2476	17	raise	raise	VERB
ftr-380	2476	18	substantive	substantive	ADJ
ftr-380	2476	19	arguments	argument	NOUN
ftr-380	2476	20	that	that	PRON
ftr-380	2476	21	are	be	AUX
ftr-380	2476	22	not	not	PART
ftr-380	2476	23	frivolous	frivolous	ADJ
ftr-380	2476	24	or	or	CCONJ
ftr-380	2476	25	taxprotester	taxprotester	ADJ
ftr-380	2476	26	type	type	NOUN
ftr-380	2476	27	arguments	argument	NOUN
ftr-380	2476	28	,	,	PUNCT
ftr-380	2476	29	the	the	DET
ftr-380	2476	30	irs	irs	PROPN
ftr-380	2476	31	may	may	AUX
ftr-380	2476	32	deny	deny	VERB
ftr-380	2476	33	the	the	DET
ftr-380	2476	34	taxpayer	taxpayer	NOUN
ftr-380	2476	35	a	a	DET
ftr-380	2476	36	face	face	NOUN
ftr-380	2476	37	-	-	PUNCT
ftr-380	2476	38	to	to	ADP
ftr-380	2476	39	-	-	PUNCT
ftr-380	2476	40	face	face	NOUN
ftr-380	2476	41	hearing	hearing	NOUN
ftr-380	2476	42	and	and	CCONJ
ftr-380	2476	43	provide	provide	VERB
ftr-380	2476	44	the	the	DET
ftr-380	2476	45	hearing	hearing	NOUN
ftr-380	2476	46	by	by	ADP
ftr-380	2476	47	correspondence	correspondence	NOUN
ftr-380	2476	48	or	or	CCONJ
ftr-380	2476	49	telephone	telephone	NOUN
ftr-380	2476	50	.	.	PUNCT
ftr-380	2476	51	0	0	NUM
ftr-380	2477	1	prop	prop	NOUN
ftr-380	2477	2	.	.	PUNCT
ftr-380	2478	1	reg	reg	NOUN
ftr-380	2478	2	.	.	PUNCT
ftr-380	2479	1	§	§	PROPN
ftr-380	2479	2	301.6320	301.6320	PROPN
ftr-380	2479	3	-	-	SYM
ftr-380	2479	4	1(d)(2	1(d)(2	NUM
ftr-380	2479	5	)	)	PUNCT
ftr-380	2479	6	,	,	PUNCT
ftr-380	2479	7	q&a	q&a	PROPN
ftr-380	2479	8	-	-	PUNCT
ftr-380	2479	9	d7	d7	PROPN
ftr-380	2479	10	.	.	PUNCT
ftr-380	2480	1	the	the	DET
ftr-380	2480	2	proposed	propose	VERB
ftr-380	2480	3	regulations	regulation	NOUN
ftr-380	2480	4	would	would	AUX
ftr-380	2480	5	clarify	clarify	VERB
ftr-380	2480	6	that	that	SCONJ
ftr-380	2480	7	a	a	DET
ftr-380	2480	8	face	face	NOUN
ftr-380	2480	9	-	-	PUNCT
ftr-380	2480	10	to	to	ADP
ftr-380	2480	11	-	-	PUNCT
ftr-380	2480	12	face	face	NOUN
ftr-380	2480	13	meeting	meeting	NOUN
ftr-380	2480	14	is	be	AUX
ftr-380	2480	15	merely	merely	ADV
ftr-380	2480	16	one	one	NUM
ftr-380	2480	17	aspect	aspect	NOUN
ftr-380	2480	18	of	of	ADP
ftr-380	2480	19	a	a	DET
ftr-380	2480	20	collection	collection	NOUN
ftr-380	2480	21	due	due	ADJ
ftr-380	2480	22	process	process	NOUN
ftr-380	2480	23	hearing	hearing	NOUN
ftr-380	2480	24	,	,	PUNCT
ftr-380	2480	25	and	and	CCONJ
ftr-380	2480	26	that	that	SCONJ
ftr-380	2480	27	a	a	DET
ftr-380	2480	28	review	review	NOUN
ftr-380	2480	29	of	of	ADP
ftr-380	2480	30	documentation	documentation	NOUN
ftr-380	2480	31	and	and	CCONJ
ftr-380	2480	32	notes	note	NOUN
ftr-380	2480	33	of	of	ADP
ftr-380	2480	34	oral	oral	ADJ
ftr-380	2480	35	conversations	conversation	NOUN
ftr-380	2480	36	with	with	ADP
ftr-380	2480	37	the	the	DET
ftr-380	2480	38	taxpayer	taxpayer	NOUN
ftr-380	2480	39	can	can	AUX
ftr-380	2480	40	supplement	supplement	VERB
ftr-380	2480	41	,	,	PUNCT
ftr-380	2480	42	or	or	CCONJ
ftr-380	2480	43	constitute	constitute	VERB
ftr-380	2480	44	in	in	ADP
ftr-380	2480	45	and	and	CCONJ
ftr-380	2480	46	of	of	ADP
ftr-380	2480	47	themselves	themselves	PRON
ftr-380	2480	48	,	,	PUNCT
ftr-380	2480	49	the	the	DET
ftr-380	2480	50	"	"	PUNCT
ftr-380	2480	51	hearing	hearing	NOUN
ftr-380	2480	52	.	.	PUNCT
ftr-380	2480	53	"	"	PUNCT
ftr-380	2481	1	0	0	NUM
ftr-380	2481	2	prop	prop	NOUN
ftr-380	2481	3	.	.	PUNCT
ftr-380	2482	1	reg	reg	NOUN
ftr-380	2482	2	.	.	PUNCT
ftr-380	2483	1	§	§	PROPN
ftr-380	2483	2	301.6330	301.6330	PROPN
ftr-380	2483	3	-	-	SYM
ftr-380	2483	4	1(f)(2	1(f)(2	NUM
ftr-380	2483	5	)	)	PUNCT
ftr-380	2483	6	,	,	PUNCT
ftr-380	2483	7	q&af7	q&af7	ADJ
ftr-380	2483	8	.	.	PUNCT
ftr-380	2484	1	the	the	DET
ftr-380	2484	2	proposed	propose	VERB
ftr-380	2484	3	regulations	regulation	NOUN
ftr-380	2484	4	would	would	AUX
ftr-380	2484	5	expressly	expressly	ADV
ftr-380	2484	6	limit	limit	VERB
ftr-380	2484	7	judicial	judicial	ADJ
ftr-380	2484	8	review	review	NOUN
ftr-380	2484	9	to	to	ADP
ftr-380	2484	10	issues	issue	NOUN
ftr-380	2484	11	(	(	PUNCT
ftr-380	2484	12	including	include	VERB
ftr-380	2484	13	a	a	DET
ftr-380	2484	14	challenge	challenge	NOUN
ftr-380	2484	15	to	to	ADP
ftr-380	2484	16	the	the	DET
ftr-380	2484	17	underlying	underlie	VERB
ftr-380	2484	18	tax	tax	NOUN
ftr-380	2484	19	liability	liability	NOUN
ftr-380	2484	20	)	)	PUNCT
ftr-380	2484	21	that	that	PRON
ftr-380	2484	22	were	be	AUX
ftr-380	2484	23	properly	properly	ADV
ftr-380	2484	24	raised	raise	VERB
ftr-380	2484	25	in	in	ADP
ftr-380	2484	26	the	the	DET
ftr-380	2484	27	taxpayer	taxpayer	NOUN
ftr-380	2484	28	's	's	PART
ftr-380	2484	29	collection	collection	NOUN
ftr-380	2484	30	due	due	ADJ
ftr-380	2484	31	process	process	NOUN
ftr-380	2484	32	hearing	hearing	NOUN
ftr-380	2484	33	.	.	PUNCT
ftr-380	2485	1	9	9	X
ftr-380	2485	2	.	.	X
ftr-380	2485	3	clark	clark	PROPN
ftr-380	2485	4	v.	v.	PROPN
ftr-380	2485	5	commissioner	commissioner	PROPN
ftr-380	2485	6	,	,	PUNCT
ftr-380	2485	7	125	125	NUM
ftr-380	2485	8	t.c	t.c	PROPN
ftr-380	2485	9	.	.	PROPN
ftr-380	2485	10	108	108	NUM
ftr-380	2485	11	(	(	PUNCT
ftr-380	2485	12	9/26/05	9/26/05	NUM
ftr-380	2485	13	)	)	PUNCT
ftr-380	2485	14	.	.	PUNCT
ftr-380	2486	1	taxpayer	taxpayer	NOUN
ftr-380	2486	2	filed	file	VERB
ftr-380	2486	3	timely	timely	ADJ
ftr-380	2486	4	petition	petition	NOUN
ftr-380	2486	5	in	in	ADP
ftr-380	2486	6	tax	tax	NOUN
ftr-380	2486	7	court	court	NOUN
ftr-380	2486	8	following	follow	VERB
ftr-380	2486	9	receipt	receipt	NOUN
ftr-380	2486	10	of	of	ADP
ftr-380	2486	11	notice	notice	NOUN
ftr-380	2486	12	of	of	ADP
ftr-380	2486	13	intent	intent	NOUN
ftr-380	2486	14	to	to	PART
ftr-380	2486	15	levy	levy	VERB
ftr-380	2486	16	.	.	PUNCT
ftr-380	2487	1	furthermore	furthermore	ADV
ftr-380	2487	2	,	,	PUNCT
ftr-380	2487	3	the	the	DET
ftr-380	2487	4	tax	tax	NOUN
ftr-380	2487	5	court	court	NOUN
ftr-380	2487	6	has	have	AUX
ftr-380	2487	7	held	hold	VERB
ftr-380	2487	8	that	that	SCONJ
ftr-380	2487	9	§	§	PROPN
ftr-380	2487	10	6330(d	6330(d	NOUN
ftr-380	2487	11	)	)	PUNCT
ftr-380	2487	12	confers	confer	NOUN
ftr-380	2487	13	on	on	ADP
ftr-380	2487	14	it	it	PRON
ftr-380	2487	15	the	the	DET
ftr-380	2487	16	jurisdiction	jurisdiction	NOUN
ftr-380	2487	17	to	to	PART
ftr-380	2487	18	review	review	VERB
ftr-380	2487	19	an	an	DET
ftr-380	2487	20	irs	irs	PROPN
ftr-380	2487	21	determination	determination	NOUN
ftr-380	2487	22	to	to	PART
ftr-380	2487	23	levy	levy	VERB
ftr-380	2487	24	on	on	ADP
ftr-380	2487	25	the	the	DET
ftr-380	2487	26	taxpayer	taxpayer	NOUN
ftr-380	2487	27	's	's	PART
ftr-380	2487	28	state	state	NOUN
ftr-380	2487	29	income	income	NOUN
ftr-380	2487	30	tax	tax	NOUN
ftr-380	2487	31	refund	refund	NOUN
ftr-380	2487	32	,	,	PUNCT
ftr-380	2487	33	even	even	ADV
ftr-380	2487	34	though	though	SCONJ
ftr-380	2487	35	§	§	PROPN
ftr-380	2487	36	6330(t	6330(t	PROPN
ftr-380	2487	37	)	)	PUNCT
ftr-380	2487	38	permits	permit	VERB
ftr-380	2487	39	the	the	DET
ftr-380	2487	40	irs	irs	PROPN
ftr-380	2487	41	to	to	PART
ftr-380	2487	42	so	so	ADV
ftr-380	2487	43	levy	levy	VERB
ftr-380	2487	44	without	without	ADP
ftr-380	2487	45	first	first	ADV
ftr-380	2487	46	affording	afford	VERB
ftr-380	2487	47	the	the	DET
ftr-380	2487	48	taxpayer	taxpayer	NOUN
ftr-380	2487	49	a	a	DET
ftr-380	2487	50	pre	pre	ADJ
ftr-380	2487	51	-	-	ADJ
ftr-380	2487	52	levy	levy	ADJ
ftr-380	2487	53	hearing	hearing	NOUN
ftr-380	2487	54	.	.	PUNCT
ftr-380	2488	1	10	10	NUM
ftr-380	2488	2	.	.	X
ftr-380	2488	3	springer	springer	PROPN
ftr-380	2488	4	v.	v.	PROPN
ftr-380	2488	5	united	united	PROPN
ftr-380	2488	6	states	states	PROPN
ftr-380	2488	7	,	,	PUNCT
ftr-380	2488	8	96	96	NUM
ftr-380	2488	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-380	2488	10	2005	2005	NUM
ftr-380	2488	11	-	-	SYM
ftr-380	2488	12	6846	6846	NUM
ftr-380	2488	13	(	(	PUNCT
ftr-380	2488	14	w.d	w.d	PROPN
ftr-380	2488	15	.	.	PROPN
ftr-380	2488	16	okla	okla	PROPN
ftr-380	2488	17	.	.	PUNCT
ftr-380	2489	1	10/6/05	10/6/05	NUM
ftr-380	2489	2	)	)	PUNCT
ftr-380	2489	3	.	.	PUNCT
ftr-380	2490	1	the	the	DET
ftr-380	2490	2	district	district	NOUN
ftr-380	2490	3	court	court	NOUN
ftr-380	2490	4	lacks	lack	VERB
ftr-380	2490	5	jurisdiction	jurisdiction	NOUN
ftr-380	2490	6	to	to	PART
ftr-380	2490	7	enjoin	enjoin	VERB
ftr-380	2490	8	a	a	DET
ftr-380	2490	9	levy	levy	NOUN
ftr-380	2490	10	for	for	ADP
ftr-380	2490	11	[	[	X
ftr-380	2490	12	vol	vol	NOUN
ftr-380	2490	13	.	.	NOUN
ftr-380	2490	14	8	8	NUM
ftr-380	2490	15	:	:	PUNCT
ftr-380	2490	16	si	si	PROPN
ftr-380	2490	17	recent	recent	ADJ
ftr-380	2490	18	developments	development	NOUN
ftr-380	2490	19	in	in	ADP
ftr-380	2490	20	federal	federal	ADJ
ftr-380	2490	21	income	income	NOUN
ftr-380	2490	22	taxation	taxation	NOUN
ftr-380	2490	23	income	income	NOUN
ftr-380	2490	24	tax	tax	NOUN
ftr-380	2490	25	liability	liability	NOUN
ftr-380	2490	26	because	because	SCONJ
ftr-380	2490	27	jurisdiction	jurisdiction	NOUN
ftr-380	2490	28	to	to	PART
ftr-380	2490	29	review	review	VERB
ftr-380	2490	30	irs	irs	PROPN
ftr-380	2490	31	's	's	PART
ftr-380	2490	32	determination	determination	NOUN
ftr-380	2490	33	in	in	ADP
ftr-380	2490	34	cdp	cdp	NOUN
ftr-380	2490	35	hearing	hearing	NOUN
ftr-380	2490	36	regarding	regard	VERB
ftr-380	2490	37	income	income	NOUN
ftr-380	2490	38	taxes	taxis	NOUN
ftr-380	2490	39	lies	lie	VERB
ftr-380	2490	40	to	to	ADP
ftr-380	2490	41	the	the	DET
ftr-380	2490	42	tax	tax	NOUN
ftr-380	2490	43	court	court	NOUN
ftr-380	2490	44	.	.	PUNCT
ftr-380	2491	1	in	in	ADP
ftr-380	2491	2	addition	addition	NOUN
ftr-380	2491	3	,	,	PUNCT
ftr-380	2491	4	§	§	PROPN
ftr-380	2491	5	6330(e)(1	6330(e)(1	NOUN
ftr-380	2491	6	)	)	PUNCT
ftr-380	2491	7	authorizes	authorize	VERB
ftr-380	2491	8	the	the	DET
ftr-380	2491	9	court	court	NOUN
ftr-380	2491	10	to	to	PART
ftr-380	2491	11	which	which	DET
ftr-380	2491	12	jurisdiction	jurisdiction	NOUN
ftr-380	2491	13	to	to	PART
ftr-380	2491	14	seek	seek	VERB
ftr-380	2491	15	review	review	NOUN
ftr-380	2491	16	of	of	ADP
ftr-380	2491	17	the	the	DET
ftr-380	2491	18	irs	irs	PROPN
ftr-380	2491	19	's	's	PART
ftr-380	2491	20	determination	determination	NOUN
ftr-380	2491	21	in	in	ADP
ftr-380	2491	22	a	a	DET
ftr-380	2491	23	collection	collection	NOUN
ftr-380	2491	24	due	due	ADJ
ftr-380	2491	25	process	process	NOUN
ftr-380	2491	26	hearing	hear	VERB
ftr-380	2491	27	under	under	ADP
ftr-380	2491	28	§	§	PROPN
ftr-380	2491	29	§	§	PROPN
ftr-380	2491	30	6320	6320	NUM
ftr-380	2491	31	and	and	CCONJ
ftr-380	2491	32	6330	6330	NUM
ftr-380	2491	33	lies	lie	VERB
ftr-380	2491	34	to	to	PART
ftr-380	2491	35	enjoin	enjoin	VERB
ftr-380	2491	36	any	any	DET
ftr-380	2491	37	attempt	attempt	NOUN
ftr-380	2491	38	by	by	ADP
ftr-380	2491	39	the	the	DET
ftr-380	2491	40	irs	irs	PROPN
ftr-380	2491	41	to	to	PART
ftr-380	2491	42	levy	levy	VERB
ftr-380	2491	43	on	on	ADP
ftr-380	2491	44	the	the	DET
ftr-380	2491	45	taxpayer	taxpayer	NOUN
ftr-380	2491	46	's	's	PART
ftr-380	2491	47	property	property	NOUN
ftr-380	2491	48	during	during	ADP
ftr-380	2491	49	the	the	DET
ftr-380	2491	50	period	period	NOUN
ftr-380	2491	51	for	for	ADP
ftr-380	2491	52	which	which	PRON
ftr-380	2491	53	the	the	DET
ftr-380	2491	54	administrative	administrative	ADJ
ftr-380	2491	55	collection	collection	NOUN
ftr-380	2491	56	due	due	ADJ
ftr-380	2491	57	process	process	NOUN
ftr-380	2491	58	hearing	hearing	NOUN
ftr-380	2491	59	and	and	CCONJ
ftr-380	2491	60	judicial	judicial	ADJ
ftr-380	2491	61	review	review	NOUN
ftr-380	2491	62	thereof	thereof	ADV
ftr-380	2491	63	are	be	AUX
ftr-380	2491	64	pending	pende	VERB
ftr-380	2491	65	.	.	PUNCT
ftr-380	2492	1	11	11	NUM
ftr-380	2492	2	.	.	PUNCT
ftr-380	2493	1	drake	drake	PROPN
ftr-380	2493	2	v.	v.	ADP
ftr-380	2493	3	commissioner	commissioner	PROPN
ftr-380	2493	4	,	,	PUNCT
ftr-380	2493	5	125	125	NUM
ftr-380	2493	6	t.c	t.c	PROPN
ftr-380	2493	7	.	.	PROPN
ftr-380	2493	8	201	201	NUM
ftr-380	2493	9	(	(	PUNCT
ftr-380	2493	10	10/12/05	10/12/05	NUM
ftr-380	2493	11	)	)	PUNCT
ftr-380	2493	12	.	.	PUNCT
ftr-380	2494	1	irs	irs	PROPN
ftr-380	2494	2	abused	abuse	VERB
ftr-380	2494	3	its	its	PRON
ftr-380	2494	4	discretion	discretion	NOUN
ftr-380	2494	5	by	by	ADP
ftr-380	2494	6	virtue	virtue	NOUN
ftr-380	2494	7	of	of	ADP
ftr-380	2494	8	an	an	DET
ftr-380	2494	9	ex	ex	X
ftr-380	2494	10	parte	parte	NOUN
ftr-380	2494	11	communication	communication	NOUN
ftr-380	2494	12	from	from	ADP
ftr-380	2494	13	irs	irs	PROPN
ftr-380	2494	14	agent	agent	NOUN
ftr-380	2494	15	to	to	ADP
ftr-380	2494	16	appeals	appeal	NOUN
ftr-380	2494	17	officer	officer	NOUN
ftr-380	2494	18	assigned	assign	VERB
ftr-380	2494	19	to	to	PART
ftr-380	2494	20	conduct	conduct	VERB
ftr-380	2494	21	the	the	DET
ftr-380	2494	22	collection	collection	NOUN
ftr-380	2494	23	due	due	ADJ
ftr-380	2494	24	process	process	NOUN
ftr-380	2494	25	hearing	hearing	NOUN
ftr-380	2494	26	,	,	PUNCT
ftr-380	2494	27	because	because	SCONJ
ftr-380	2494	28	the	the	DET
ftr-380	2494	29	communication	communication	NOUN
ftr-380	2494	30	revealed	reveal	VERB
ftr-380	2494	31	the	the	DET
ftr-380	2494	32	irs	irs	PROPN
ftr-380	2494	33	originating	originating	NOUN
ftr-380	2494	34	function	function	NOUN
ftr-380	2494	35	's	's	PART
ftr-380	2494	36	perception	perception	NOUN
ftr-380	2494	37	of	of	ADP
ftr-380	2494	38	the	the	DET
ftr-380	2494	39	taxpayer	taxpayer	NOUN
ftr-380	2494	40	's	's	PART
ftr-380	2494	41	credibility	credibility	NOUN
ftr-380	2494	42	in	in	ADP
ftr-380	2494	43	contravention	contravention	NOUN
ftr-380	2494	44	of	of	ADP
ftr-380	2494	45	the	the	DET
ftr-380	2494	46	requirements	requirement	NOUN
ftr-380	2494	47	of	of	ADP
ftr-380	2494	48	rev	rev	PROPN
ftr-380	2494	49	.	.	PROPN
ftr-380	2494	50	proc	proc	PROPN
ftr-380	2494	51	.	.	PUNCT
ftr-380	2495	1	2000	2000	NUM
ftr-380	2495	2	-	-	SYM
ftr-380	2495	3	43	43	NUM
ftr-380	2495	4	,	,	PUNCT
ftr-380	2495	5	2002	2002	NUM
ftr-380	2495	6	-	-	SYM
ftr-380	2495	7	2	2	NUM
ftr-380	2495	8	cb	cb	PROPN
ftr-380	2495	9	404	404	NUM
ftr-380	2495	10	;	;	PUNCT
ftr-380	2495	11	case	case	NOUN
ftr-380	2495	12	remanded	remand	VERB
ftr-380	2495	13	for	for	ADP
ftr-380	2495	14	a	a	DET
ftr-380	2495	15	new	new	ADJ
ftr-380	2495	16	collection	collection	NOUN
ftr-380	2495	17	due	due	ADJ
ftr-380	2495	18	process	process	NOUN
ftr-380	2495	19	hearing	hearing	NOUN
ftr-380	2495	20	.	.	PUNCT
ftr-380	2496	1	12	12	NUM
ftr-380	2496	2	.	.	PUNCT
ftr-380	2497	1	magee	magee	PROPN
ftr-380	2497	2	v.	v.	PROPN
ftr-380	2497	3	commissioner	commissioner	PROPN
ftr-380	2497	4	,	,	PUNCT
ftr-380	2497	5	t.c	t.c	PROPN
ftr-380	2497	6	.	.	PROPN
ftr-380	2497	7	memo	memo	NOUN
ftr-380	2497	8	.	.	PUNCT
ftr-380	2498	1	2005	2005	NUM
ftr-380	2498	2	-	-	SYM
ftr-380	2498	3	263	263	NUM
ftr-380	2498	4	(	(	PUNCT
ftr-380	2498	5	11/16/05	11/16/05	PROPN
ftr-380	2498	6	)	)	PUNCT
ftr-380	2498	7	.	.	PUNCT
ftr-380	2499	1	levy	levy	NOUN
ftr-380	2499	2	based	base	VERB
ftr-380	2499	3	on	on	ADP
ftr-380	2499	4	tax	tax	NOUN
ftr-380	2499	5	liability	liability	NOUN
ftr-380	2499	6	reported	report	VERB
ftr-380	2499	7	on	on	ADP
ftr-380	2499	8	a	a	DET
ftr-380	2499	9	joint	joint	ADJ
ftr-380	2499	10	return	return	NOUN
ftr-380	2499	11	but	but	CCONJ
ftr-380	2499	12	which	which	PRON
ftr-380	2499	13	was	be	AUX
ftr-380	2499	14	not	not	PART
ftr-380	2499	15	paid	pay	VERB
ftr-380	2499	16	may	may	AUX
ftr-380	2499	17	be	be	AUX
ftr-380	2499	18	contested	contest	VERB
ftr-380	2499	19	in	in	ADP
ftr-380	2499	20	a	a	DET
ftr-380	2499	21	collection	collection	NOUN
ftr-380	2499	22	due	due	ADJ
ftr-380	2499	23	process	process	NOUN
ftr-380	2499	24	hearing	hearing	NOUN
ftr-380	2499	25	,	,	PUNCT
ftr-380	2499	26	but	but	CCONJ
ftr-380	2499	27	claim	claim	VERB
ftr-380	2499	28	that	that	SCONJ
ftr-380	2499	29	the	the	DET
ftr-380	2499	30	taxpayer	taxpayer	NOUN
ftr-380	2499	31	's	's	PART
ftr-380	2499	32	signature	signature	NOUN
ftr-380	2499	33	on	on	ADP
ftr-380	2499	34	the	the	DET
ftr-380	2499	35	joint	joint	ADJ
ftr-380	2499	36	return	return	NOUN
ftr-380	2499	37	was	be	AUX
ftr-380	2499	38	forged	forge	VERB
ftr-380	2499	39	does	do	AUX
ftr-380	2499	40	not	not	PART
ftr-380	2499	41	necessarily	necessarily	ADV
ftr-380	2499	42	place	place	VERB
ftr-380	2499	43	the	the	DET
ftr-380	2499	44	underlying	underlying	ADJ
ftr-380	2499	45	liability	liability	NOUN
ftr-380	2499	46	in	in	ADP
ftr-380	2499	47	issue	issue	NOUN
ftr-380	2499	48	.	.	PUNCT
ftr-380	2500	1	13	13	NUM
ftr-380	2500	2	.	.	PUNCT
ftr-380	2500	3	aranda	aranda	PROPN
ftr-380	2500	4	v.	v.	PROPN
ftr-380	2500	5	commissioner	commissioner	PROPN
ftr-380	2500	6	,	,	PUNCT
ftr-380	2500	7	432	432	NUM
ftr-380	2500	8	f3d	f3d	NOUN
ftr-380	2500	9	1140	1140	NUM
ftr-380	2500	10	(	(	PUNCT
ftr-380	2500	11	10th	10th	ADJ
ftr-380	2500	12	cir	cir	NOUN
ftr-380	2500	13	.	.	PUNCT
ftr-380	2501	1	12/20/05	12/20/05	NUM
ftr-380	2501	2	)	)	PUNCT
ftr-380	2501	3	.	.	PUNCT
ftr-380	2502	1	the	the	DET
ftr-380	2502	2	irs	irs	PROPN
ftr-380	2502	3	did	do	AUX
ftr-380	2502	4	not	not	PART
ftr-380	2502	5	abuse	abuse	VERB
ftr-380	2502	6	its	its	PRON
ftr-380	2502	7	discretion	discretion	NOUN
ftr-380	2502	8	in	in	ADP
ftr-380	2502	9	granting	grant	VERB
ftr-380	2502	10	relief	relief	NOUN
ftr-380	2502	11	from	from	ADP
ftr-380	2502	12	the	the	DET
ftr-380	2502	13	fraud	fraud	NOUN
ftr-380	2502	14	penalty	penalty	NOUN
ftr-380	2502	15	and	and	CCONJ
ftr-380	2502	16	interest	interest	NOUN
ftr-380	2502	17	on	on	ADP
ftr-380	2502	18	the	the	DET
ftr-380	2502	19	fraud	fraud	NOUN
ftr-380	2502	20	penalty	penalty	NOUN
ftr-380	2502	21	,	,	PUNCT
ftr-380	2502	22	but	but	CCONJ
ftr-380	2502	23	not	not	PART
ftr-380	2502	24	from	from	ADP
ftr-380	2502	25	any	any	DET
ftr-380	2502	26	portion	portion	NOUN
ftr-380	2502	27	of	of	ADP
ftr-380	2502	28	the	the	DET
ftr-380	2502	29	underlying	underlying	ADJ
ftr-380	2502	30	tax	tax	NOUN
ftr-380	2502	31	deficiency	deficiency	NOUN
ftr-380	2502	32	liability	liability	NOUN
ftr-380	2502	33	,	,	PUNCT
ftr-380	2502	34	pursuant	pursuant	ADJ
ftr-380	2502	35	to	to	ADP
ftr-380	2502	36	§	§	PROPN
ftr-380	2502	37	6015(f	6015(f	NUM
ftr-380	2502	38	)	)	PUNCT
ftr-380	2502	39	,	,	PUNCT
ftr-380	2502	40	even	even	ADV
ftr-380	2502	41	though	though	SCONJ
ftr-380	2502	42	taxpayer	taxpayer	NOUN
ftr-380	2502	43	requested	request	VERB
ftr-380	2502	44	relief	relief	NOUN
ftr-380	2502	45	under	under	ADP
ftr-380	2502	46	§	§	PROPN
ftr-380	2502	47	6015(b	6015(b	NOUN
ftr-380	2502	48	)	)	PUNCT
ftr-380	2502	49	,	,	PUNCT
ftr-380	2502	50	not	not	PART
ftr-380	2502	51	§	§	PROPN
ftr-380	2502	52	6015(f	6015(f	NUM
ftr-380	2502	53	)	)	PUNCT
ftr-380	2502	54	,	,	PUNCT
ftr-380	2502	55	and	and	CCONJ
ftr-380	2502	56	the	the	DET
ftr-380	2502	57	irs	irs	PROPN
ftr-380	2502	58	notice	notice	NOUN
ftr-380	2502	59	mistakenly	mistakenly	ADV
ftr-380	2502	60	referred	refer	VERB
ftr-380	2502	61	to	to	ADP
ftr-380	2502	62	relief	relief	NOUN
ftr-380	2502	63	being	be	AUX
ftr-380	2502	64	granted	grant	VERB
ftr-380	2502	65	under	under	ADP
ftr-380	2502	66	§	§	PROPN
ftr-380	2502	67	6015(b	6015(b	NOUN
ftr-380	2502	68	)	)	PUNCT
ftr-380	2502	69	.	.	PUNCT
ftr-380	2503	1	14	14	NUM
ftr-380	2503	2	.	.	PUNCT
ftr-380	2504	1	greene	greene	NOUN
ftr-380	2504	2	-	-	PUNCT
ftr-380	2504	3	thapedi	thapedi	PROPN
ftr-380	2504	4	v.	v.	ADP
ftr-380	2504	5	commissioner	commissioner	NOUN
ftr-380	2504	6	,	,	PUNCT
ftr-380	2504	7	126	126	NUM
ftr-380	2504	8	t.c	t.c	NOUN
ftr-380	2504	9	.	.	PROPN
ftr-380	2504	10	1	1	NUM
ftr-380	2504	11	(	(	PUNCT
ftr-380	2504	12	1/12/06	1/12/06	NUM
ftr-380	2504	13	)	)	PUNCT
ftr-380	2504	14	.	.	PUNCT
ftr-380	2505	1	tax	tax	NOUN
ftr-380	2505	2	court	court	NOUN
ftr-380	2505	3	is	be	AUX
ftr-380	2505	4	divested	divest	VERB
ftr-380	2505	5	of	of	ADP
ftr-380	2505	6	jurisdiction	jurisdiction	NOUN
ftr-380	2505	7	where	where	SCONJ
ftr-380	2505	8	irs	irs	PROPN
ftr-380	2505	9	applies	apply	VERB
ftr-380	2505	10	overpayment	overpayment	ADV
ftr-380	2505	11	from	from	ADP
ftr-380	2505	12	another	another	DET
ftr-380	2505	13	year	year	NOUN
ftr-380	2505	14	to	to	PART
ftr-380	2505	15	satisfy	satisfy	VERB
ftr-380	2505	16	deficiency	deficiency	NOUN
ftr-380	2505	17	after	after	ADP
ftr-380	2505	18	issuing	issue	VERB
ftr-380	2505	19	determination	determination	NOUN
ftr-380	2505	20	in	in	ADP
ftr-380	2505	21	cdp	cdp	NOUN
ftr-380	2505	22	hearing	hearing	NOUN
ftr-380	2505	23	,	,	PUNCT
ftr-380	2505	24	even	even	ADV
ftr-380	2505	25	though	though	SCONJ
ftr-380	2505	26	taxpayer	taxpayer	NOUN
ftr-380	2505	27	is	be	AUX
ftr-380	2505	28	contesting	contest	VERB
ftr-380	2505	29	existence	existence	NOUN
ftr-380	2505	30	of	of	ADP
ftr-380	2505	31	the	the	DET
ftr-380	2505	32	liability	liability	NOUN
ftr-380	2505	33	on	on	ADP
ftr-380	2505	34	the	the	DET
ftr-380	2505	35	asserted	assert	VERB
ftr-380	2505	36	grounds	ground	NOUN
ftr-380	2505	37	that	that	SCONJ
ftr-380	2505	38	she	she	PRON
ftr-380	2505	39	had	have	AUX
ftr-380	2505	40	not	not	PART
ftr-380	2505	41	received	receive	VERB
ftr-380	2505	42	a	a	DET
ftr-380	2505	43	deficiency	deficiency	NOUN
ftr-380	2505	44	notice	notice	NOUN
ftr-380	2505	45	;	;	PUNCT
ftr-380	2505	46	because	because	SCONJ
ftr-380	2505	47	there	there	PRON
ftr-380	2505	48	was	be	VERB
ftr-380	2505	49	neither	neither	CCONJ
ftr-380	2505	50	an	an	DET
ftr-380	2505	51	unpaid	unpaid	ADJ
ftr-380	2505	52	liability	liability	NOUN
ftr-380	2505	53	nor	nor	CCONJ
ftr-380	2505	54	a	a	DET
ftr-380	2505	55	levy	levy	NOUN
ftr-380	2505	56	,	,	PUNCT
ftr-380	2505	57	there	there	PRON
ftr-380	2505	58	was	be	VERB
ftr-380	2505	59	no	no	DET
ftr-380	2505	60	action	action	NOUN
ftr-380	2505	61	subject	subject	ADJ
ftr-380	2505	62	to	to	ADP
ftr-380	2505	63	review	review	NOUN
ftr-380	2505	64	;	;	PUNCT
ftr-380	2505	65	taxpayer	taxpayer	NOUN
ftr-380	2505	66	had	have	VERB
ftr-380	2505	67	"	"	PUNCT
ftr-380	2505	68	no	no	DET
ftr-380	2505	69	independent	independent	ADJ
ftr-380	2505	70	basis	basis	NOUN
ftr-380	2505	71	to	to	PART
ftr-380	2505	72	challenge	challenge	VERB
ftr-380	2505	73	"	"	PUNCT
ftr-380	2505	74	the	the	DET
ftr-380	2505	75	underlying	underlie	VERB
ftr-380	2505	76	tax	tax	NOUN
ftr-380	2505	77	liability	liability	NOUN
ftr-380	2505	78	in	in	ADP
ftr-380	2505	79	the	the	DET
ftr-380	2505	80	tax	tax	NOUN
ftr-380	2505	81	court	court	NOUN
ftr-380	2505	82	because	because	SCONJ
ftr-380	2505	83	it	it	PRON
ftr-380	2505	84	could	could	AUX
ftr-380	2505	85	not	not	PART
ftr-380	2505	86	exercise	exercise	VERB
ftr-380	2505	87	jurisdiction	jurisdiction	NOUN
ftr-380	2505	88	over	over	ADP
ftr-380	2505	89	a	a	DET
ftr-380	2505	90	refund	refund	NOUN
ftr-380	2505	91	claim	claim	NOUN
ftr-380	2505	92	.	.	PUNCT
ftr-380	2506	1	g.	g.	PROPN
ftr-380	2506	2	innocent	innocent	ADJ
ftr-380	2506	3	spouse	spouse	PROPN
ftr-380	2506	4	1	1	NUM
ftr-380	2506	5	.	.	PUNCT
ftr-380	2507	1	the	the	DET
ftr-380	2507	2	commissioner	commissioner	NOUN
ftr-380	2507	3	can	can	AUX
ftr-380	2507	4	not	not	PART
ftr-380	2507	5	hide	hide	VERB
ftr-380	2507	6	the	the	DET
ftr-380	2507	7	ball	ball	NOUN
ftr-380	2507	8	in	in	ADP
ftr-380	2507	9	a	a	DET
ftr-380	2507	10	notice	notice	NOUN
ftr-380	2507	11	of	of	ADP
ftr-380	2507	12	offset	offset	NOUN
ftr-380	2507	13	,	,	PUNCT
ftr-380	2507	14	and	and	CCONJ
ftr-380	2507	15	then	then	ADV
ftr-380	2507	16	claim	claim	VERB
ftr-380	2507	17	that	that	SCONJ
ftr-380	2507	18	the	the	DET
ftr-380	2507	19	notice	notice	NOUN
ftr-380	2507	20	starts	start	VERB
ftr-380	2507	21	the	the	DET
ftr-380	2507	22	two	two	NUM
ftr-380	2507	23	-	-	PUNCT
ftr-380	2507	24	year	year	NOUN
ftr-380	2507	25	period	period	NOUN
ftr-380	2507	26	within	within	ADP
ftr-380	2507	27	which	which	PRON
ftr-380	2507	28	innocent	innocent	ADJ
ftr-380	2507	29	spouse	spouse	NOUN
ftr-380	2507	30	relief	relief	NOUN
ftr-380	2507	31	must	must	AUX
ftr-380	2507	32	be	be	AUX
ftr-380	2507	33	sought	seek	VERB
ftr-380	2507	34	.	.	PUNCT
ftr-380	2508	1	mcgee	mcgee	PROPN
ftr-380	2508	2	v.	v.	PROPN
ftr-380	2508	3	commissioner	commissioner	PROPN
ftr-380	2508	4	,	,	PUNCT
ftr-380	2508	5	123	123	NUM
ftr-380	2508	6	t.c	t.c	PROPN
ftr-380	2508	7	.	.	PROPN
ftr-380	2508	8	314	314	NUM
ftr-380	2508	9	(	(	PUNCT
ftr-380	2508	10	10/18/04	10/18/04	PROPN
ftr-380	2508	11	)	)	PUNCT
ftr-380	2508	12	.	.	PUNCT
ftr-380	2509	1	section	section	NOUN
ftr-380	2509	2	6015(b)(1)(e	6015(b)(1)(e	NUM
ftr-380	2509	3	)	)	PUNCT
ftr-380	2509	4	and	and	CCONJ
ftr-380	2509	5	(	(	PUNCT
ftr-380	2509	6	c)(3)(b	c)(3)(b	PROPN
ftr-380	2509	7	)	)	PUNCT
ftr-380	2509	8	2006	2006	NUM
ftr-380	2509	9	]	]	PUNCT
ftr-380	2509	10	florida	florida	PROPN
ftr-380	2509	11	tax	tax	NOUN
ftr-380	2509	12	review	review	NOUN
ftr-380	2509	13	provides	provide	VERB
ftr-380	2509	14	that	that	SCONJ
ftr-380	2509	15	requests	request	NOUN
ftr-380	2509	16	for	for	ADP
ftr-380	2509	17	relief	relief	NOUN
ftr-380	2509	18	under	under	ADP
ftr-380	2509	19	each	each	PRON
ftr-380	2509	20	of	of	ADP
ftr-380	2509	21	these	these	DET
ftr-380	2509	22	two	two	NUM
ftr-380	2509	23	subsections	subsection	NOUN
ftr-380	2509	24	must	must	AUX
ftr-380	2509	25	be	be	AUX
ftr-380	2509	26	made	make	VERB
ftr-380	2509	27	not	not	PART
ftr-380	2509	28	later	later	ADV
ftr-380	2509	29	than	than	SCONJ
ftr-380	2509	30	two	two	NUM
ftr-380	2509	31	years	year	NOUN
ftr-380	2509	32	after	after	SCONJ
ftr-380	2509	33	"	"	PUNCT
ftr-380	2509	34	the	the	DET
ftr-380	2509	35	secretary	secretary	NOUN
ftr-380	2509	36	has	have	AUX
ftr-380	2509	37	begun	begin	VERB
ftr-380	2509	38	collection	collection	NOUN
ftr-380	2509	39	activities	activity	NOUN
ftr-380	2509	40	.	.	PUNCT
ftr-380	2509	41	"	"	PUNCT
ftr-380	2510	1	the	the	DET
ftr-380	2510	2	commissioner	commissioner	NOUN
ftr-380	2510	3	sent	send	VERB
ftr-380	2510	4	notices	notice	NOUN
ftr-380	2510	5	to	to	ADP
ftr-380	2510	6	the	the	DET
ftr-380	2510	7	taxpayer	taxpayer	NOUN
ftr-380	2510	8	that	that	PRON
ftr-380	2510	9	refunds	refund	NOUN
ftr-380	2510	10	were	be	AUX
ftr-380	2510	11	being	be	AUX
ftr-380	2510	12	offset	offset	VERB
ftr-380	2510	13	against	against	ADP
ftr-380	2510	14	the	the	DET
ftr-380	2510	15	joint	joint	ADJ
ftr-380	2510	16	tax	tax	NOUN
ftr-380	2510	17	liability	liability	NOUN
ftr-380	2510	18	,	,	PUNCT
ftr-380	2510	19	but	but	CCONJ
ftr-380	2510	20	such	such	ADJ
ftr-380	2510	21	notices	notice	NOUN
ftr-380	2510	22	did	do	AUX
ftr-380	2510	23	not	not	PART
ftr-380	2510	24	advise	advise	VERB
ftr-380	2510	25	the	the	DET
ftr-380	2510	26	taxpayer	taxpayer	NOUN
ftr-380	2510	27	of	of	ADP
ftr-380	2510	28	her	her	PRON
ftr-380	2510	29	right	right	NOUN
ftr-380	2510	30	to	to	PART
ftr-380	2510	31	seek	seek	VERB
ftr-380	2510	32	relief	relief	NOUN
ftr-380	2510	33	under	under	ADP
ftr-380	2510	34	§	§	PROPN
ftr-380	2510	35	6015	6015	NUM
ftr-380	2510	36	,	,	PUNCT
ftr-380	2510	37	and	and	CCONJ
ftr-380	2510	38	the	the	DET
ftr-380	2510	39	taxpayer	taxpayer	NOUN
ftr-380	2510	40	did	do	AUX
ftr-380	2510	41	not	not	PART
ftr-380	2510	42	learn	learn	VERB
ftr-380	2510	43	of	of	ADP
ftr-380	2510	44	such	such	ADJ
ftr-380	2510	45	rights	right	NOUN
ftr-380	2510	46	until	until	SCONJ
ftr-380	2510	47	the	the	DET
ftr-380	2510	48	statutory	statutory	ADJ
ftr-380	2510	49	period	period	NOUN
ftr-380	2510	50	expired	expire	VERB
ftr-380	2510	51	for	for	ADP
ftr-380	2510	52	seeking	seek	VERB
ftr-380	2510	53	such	such	ADJ
ftr-380	2510	54	relief	relief	NOUN
ftr-380	2510	55	after	after	ADP
ftr-380	2510	56	a	a	DET
ftr-380	2510	57	collection	collection	NOUN
ftr-380	2510	58	activity	activity	NOUN
ftr-380	2510	59	.	.	PUNCT
ftr-380	2511	1	the	the	DET
ftr-380	2511	2	commissioner	commissioner	NOUN
ftr-380	2511	3	contended	contend	VERB
ftr-380	2511	4	that	that	SCONJ
ftr-380	2511	5	the	the	DET
ftr-380	2511	6	notices	notice	NOUN
ftr-380	2511	7	of	of	ADP
ftr-380	2511	8	offset	offset	NOUN
ftr-380	2511	9	constituted	constitute	VERB
ftr-380	2511	10	collection	collection	NOUN
ftr-380	2511	11	activity	activity	NOUN
ftr-380	2511	12	which	which	PRON
ftr-380	2511	13	began	begin	VERB
ftr-380	2511	14	the	the	DET
ftr-380	2511	15	running	running	NOUN
ftr-380	2511	16	of	of	ADP
ftr-380	2511	17	the	the	DET
ftr-380	2511	18	limitations	limitation	NOUN
ftr-380	2511	19	period	period	NOUN
ftr-380	2511	20	,	,	PUNCT
ftr-380	2511	21	but	but	CCONJ
ftr-380	2511	22	the	the	DET
ftr-380	2511	23	offset	offset	NOUN
ftr-380	2511	24	notices	notice	NOUN
ftr-380	2511	25	were	be	AUX
ftr-380	2511	26	not	not	PART
ftr-380	2511	27	collection	collection	NOUN
ftr-380	2511	28	-	-	PUNCT
ftr-380	2511	29	related	relate	VERB
ftr-380	2511	30	and	and	CCONJ
ftr-380	2511	31	thus	thus	ADV
ftr-380	2511	32	did	do	AUX
ftr-380	2511	33	not	not	PART
ftr-380	2511	34	require	require	VERB
ftr-380	2511	35	an	an	DET
ftr-380	2511	36	advisement	advisement	NOUN
ftr-380	2511	37	of	of	ADP
ftr-380	2511	38	§	§	PROPN
ftr-380	2511	39	6015	6015	NUM
ftr-380	2511	40	rights	right	NOUN
ftr-380	2511	41	.	.	PUNCT
ftr-380	2512	1	the	the	DET
ftr-380	2512	2	tax	tax	NOUN
ftr-380	2512	3	court	court	NOUN
ftr-380	2512	4	(	(	PUNCT
ftr-380	2512	5	judge	judge	PROPN
ftr-380	2512	6	cohen	cohen	PROPN
ftr-380	2512	7	)	)	PUNCT
ftr-380	2512	8	held	hold	VERB
ftr-380	2512	9	that	that	SCONJ
ftr-380	2512	10	the	the	DET
ftr-380	2512	11	denial	denial	NOUN
ftr-380	2512	12	of	of	ADP
ftr-380	2512	13	innocent	innocent	ADJ
ftr-380	2512	14	spouse	spouse	NOUN
ftr-380	2512	15	relief	relief	NOUN
ftr-380	2512	16	as	as	ADP
ftr-380	2512	17	time	time	NOUN
ftr-380	2512	18	-	-	PUNCT
ftr-380	2512	19	barred	bar	VERB
ftr-380	2512	20	was	be	AUX
ftr-380	2512	21	an	an	DET
ftr-380	2512	22	abuse	abuse	NOUN
ftr-380	2512	23	of	of	ADP
ftr-380	2512	24	discretion	discretion	NOUN
ftr-380	2512	25	since	since	SCONJ
ftr-380	2512	26	the	the	DET
ftr-380	2512	27	application	application	NOUN
ftr-380	2512	28	of	of	ADP
ftr-380	2512	29	the	the	DET
ftr-380	2512	30	time	time	NOUN
ftr-380	2512	31	limitation	limitation	NOUN
ftr-380	2512	32	was	be	AUX
ftr-380	2512	33	based	base	VERB
ftr-380	2512	34	on	on	ADP
ftr-380	2512	35	the	the	DET
ftr-380	2512	36	commissioner	commissioner	NOUN
ftr-380	2512	37	's	's	PART
ftr-380	2512	38	inconsistent	inconsistent	ADJ
ftr-380	2512	39	meanings	meaning	NOUN
ftr-380	2512	40	of	of	ADP
ftr-380	2512	41	collection	collection	NOUN
ftr-380	2512	42	.	.	PUNCT
ftr-380	2513	1	the	the	DET
ftr-380	2513	2	offset	offset	NOUN
ftr-380	2513	3	was	be	AUX
ftr-380	2513	4	clearly	clearly	ADV
ftr-380	2513	5	a	a	DET
ftr-380	2513	6	collection	collection	NOUN
ftr-380	2513	7	action	action	NOUN
ftr-380	2513	8	,	,	PUNCT
ftr-380	2513	9	and	and	CCONJ
ftr-380	2513	10	thus	thus	ADV
ftr-380	2513	11	the	the	DET
ftr-380	2513	12	notices	notice	NOUN
ftr-380	2513	13	of	of	ADP
ftr-380	2513	14	offset	offset	NOUN
ftr-380	2513	15	were	be	AUX
ftr-380	2513	16	collection	collection	NOUN
ftr-380	2513	17	-	-	PUNCT
ftr-380	2513	18	related	relate	VERB
ftr-380	2513	19	notices	notice	NOUN
ftr-380	2513	20	which	which	PRON
ftr-380	2513	21	required	require	VERB
ftr-380	2513	22	an	an	DET
ftr-380	2513	23	advisement	advisement	NOUN
ftr-380	2513	24	of	of	ADP
ftr-380	2513	25	the	the	DET
ftr-380	2513	26	taxpayer	taxpayer	NOUN
ftr-380	2513	27	's	's	PART
ftr-380	2513	28	rights	right	NOUN
ftr-380	2513	29	under	under	ADP
ftr-380	2513	30	§	§	PROPN
ftr-380	2513	31	6015	6015	NUM
ftr-380	2513	32	.	.	PUNCT
ftr-380	2514	1	the	the	DET
ftr-380	2514	2	commissioner	commissioner	NOUN
ftr-380	2514	3	's	's	PART
ftr-380	2514	4	failure	failure	NOUN
ftr-380	2514	5	to	to	PART
ftr-380	2514	6	provide	provide	VERB
ftr-380	2514	7	the	the	DET
ftr-380	2514	8	required	require	VERB
ftr-380	2514	9	notice	notice	NOUN
ftr-380	2514	10	therefore	therefore	ADV
ftr-380	2514	11	precluded	preclude	VERB
ftr-380	2514	12	any	any	DET
ftr-380	2514	13	finding	finding	NOUN
ftr-380	2514	14	that	that	SCONJ
ftr-380	2514	15	the	the	DET
ftr-380	2514	16	limitations	limitation	NOUN
ftr-380	2514	17	period	period	NOUN
ftr-380	2514	18	began	begin	VERB
ftr-380	2514	19	to	to	PART
ftr-380	2514	20	run	run	VERB
ftr-380	2514	21	from	from	ADP
ftr-380	2514	22	the	the	DET
ftr-380	2514	23	date	date	NOUN
ftr-380	2514	24	of	of	ADP
ftr-380	2514	25	the	the	DET
ftr-380	2514	26	offsets	offset	NOUN
ftr-380	2514	27	.	.	PUNCT
ftr-380	2515	1	a.	a.	NOUN
ftr-380	2515	2	chief	chief	PROPN
ftr-380	2515	3	counsel	counsel	NOUN
ftr-380	2515	4	notice	notice	VERB
ftr-380	2515	5	cc-2005	cc-2005	PROPN
ftr-380	2515	6	-	-	PUNCT
ftr-380	2515	7	010	010	PROPN
ftr-380	2515	8	(	(	PUNCT
ftr-380	2515	9	5/20/05	5/20/05	NUM
ftr-380	2515	10	)	)	PUNCT
ftr-380	2515	11	.	.	PUNCT
ftr-380	2516	1	the	the	DET
ftr-380	2516	2	irs	irs	PROPN
ftr-380	2516	3	should	should	AUX
ftr-380	2516	4	not	not	PART
ftr-380	2516	5	defend	defend	VERB
ftr-380	2516	6	cases	case	NOUN
ftr-380	2516	7	similar	similar	ADJ
ftr-380	2516	8	to	to	ADP
ftr-380	2516	9	mcgee	mcgee	PROPN
ftr-380	2516	10	pending	pende	VERB
ftr-380	2516	11	the	the	DET
ftr-380	2516	12	issuance	issuance	NOUN
ftr-380	2516	13	of	of	ADP
ftr-380	2516	14	procedures	procedure	NOUN
ftr-380	2516	15	to	to	PART
ftr-380	2516	16	ensure	ensure	VERB
ftr-380	2516	17	that	that	SCONJ
ftr-380	2516	18	future	future	ADJ
ftr-380	2516	19	refund	refund	NOUN
ftr-380	2516	20	offsets	offset	NOUN
ftr-380	2516	21	will	will	AUX
ftr-380	2516	22	include	include	VERB
ftr-380	2516	23	notice	notice	NOUN
ftr-380	2516	24	to	to	ADP
ftr-380	2516	25	the	the	DET
ftr-380	2516	26	taxpayer	taxpayer	NOUN
ftr-380	2516	27	of	of	ADP
ftr-380	2516	28	the	the	DET
ftr-380	2516	29	right	right	NOUN
ftr-380	2516	30	to	to	PART
ftr-380	2516	31	claim	claim	VERB
ftr-380	2516	32	§	§	PROPN
ftr-380	2516	33	6015	6015	NUM
ftr-380	2516	34	relief	relief	NOUN
ftr-380	2516	35	.	.	PUNCT
ftr-380	2517	1	b.	b.	PROPN
ftr-380	2517	2	chief	chief	PROPN
ftr-380	2517	3	counsel	counsel	PROPN
ftr-380	2517	4	notice	notice	VERB
ftr-380	2517	5	cc-2005	cc-2005	PROPN
ftr-380	2517	6	-	-	PUNCT
ftr-380	2517	7	011	011	NUM
ftr-380	2518	1	(	(	PUNCT
ftr-380	2519	1	5/20/05	5/20/05	NUM
ftr-380	2519	2	)	)	PUNCT
ftr-380	2519	3	.	.	PUNCT
ftr-380	2520	1	faqs	faqs	PROPN
ftr-380	2520	2	related	relate	VERB
ftr-380	2520	3	to	to	ADP
ftr-380	2520	4	litigating	litigate	VERB
ftr-380	2520	5	§	§	PROPN
ftr-380	2520	6	6015	6015	NUM
ftr-380	2520	7	cases	case	NOUN
ftr-380	2520	8	.	.	PUNCT
ftr-380	2521	1	five	five	NUM
ftr-380	2521	2	topics	topic	NOUN
ftr-380	2521	3	are	be	AUX
ftr-380	2521	4	covered	cover	VERB
ftr-380	2521	5	:	:	PUNCT
ftr-380	2521	6	(	(	PUNCT
ftr-380	2521	7	1	1	X
ftr-380	2521	8	)	)	PUNCT
ftr-380	2521	9	the	the	DET
ftr-380	2521	10	nonpetitioning	nonpetitioning	NOUN
ftr-380	2521	11	spouse	spouse	NOUN
ftr-380	2521	12	;	;	PUNCT
ftr-380	2521	13	(	(	PUNCT
ftr-380	2521	14	2	2	X
ftr-380	2521	15	)	)	PUNCT
ftr-380	2521	16	the	the	DET
ftr-380	2521	17	suspension	suspension	NOUN
ftr-380	2521	18	of	of	ADP
ftr-380	2521	19	the	the	DET
ftr-380	2521	20	collection	collection	NOUN
ftr-380	2521	21	statute	statute	NOUN
ftr-380	2521	22	when	when	SCONJ
ftr-380	2521	23	the	the	DET
ftr-380	2521	24	taxpayer	taxpayer	NOUN
ftr-380	2521	25	files	file	VERB
ftr-380	2521	26	a	a	DET
ftr-380	2521	27	§	§	PROPN
ftr-380	2521	28	6015	6015	NUM
ftr-380	2521	29	claim	claim	NOUN
ftr-380	2521	30	;	;	PUNCT
ftr-380	2521	31	(	(	PUNCT
ftr-380	2521	32	3	3	X
ftr-380	2521	33	)	)	PUNCT
ftr-380	2521	34	the	the	DET
ftr-380	2521	35	effect	effect	NOUN
ftr-380	2521	36	of	of	ADP
ftr-380	2521	37	agreements	agreement	NOUN
ftr-380	2521	38	between	between	ADP
ftr-380	2521	39	the	the	DET
ftr-380	2521	40	irs	irs	PROPN
ftr-380	2521	41	and	and	CCONJ
ftr-380	2521	42	the	the	DET
ftr-380	2521	43	requesting	request	VERB
ftr-380	2521	44	spouse	spouse	NOUN
ftr-380	2521	45	;	;	PUNCT
ftr-380	2521	46	(	(	PUNCT
ftr-380	2521	47	4	4	X
ftr-380	2521	48	)	)	PUNCT
ftr-380	2521	49	the	the	DET
ftr-380	2521	50	actual	actual	ADJ
ftr-380	2521	51	knowledge	knowledge	NOUN
ftr-380	2521	52	defense	defense	NOUN
ftr-380	2521	53	to	to	ADP
ftr-380	2521	54	a	a	DET
ftr-380	2521	55	§	§	PROPN
ftr-380	2521	56	6015(c	6015(c	NOUN
ftr-380	2521	57	)	)	PUNCT
ftr-380	2521	58	claim	claim	NOUN
ftr-380	2521	59	;	;	PUNCT
ftr-380	2521	60	and	and	CCONJ
ftr-380	2521	61	(	(	PUNCT
ftr-380	2521	62	5	5	X
ftr-380	2521	63	)	)	PUNCT
ftr-380	2521	64	procedures	procedure	NOUN
ftr-380	2521	65	under	under	ADP
ftr-380	2521	66	chief	chief	ADJ
ftr-380	2521	67	counsel	counsel	NOUN
ftr-380	2521	68	notice	notice	NOUN
ftr-380	2521	69	cc-2004026	cc-2004026	NOUN
ftr-380	2521	70	.	.	PUNCT
ftr-380	2522	1	2	2	X
ftr-380	2522	2	.	.	X
ftr-380	2522	3	friday	friday	PROPN
ftr-380	2522	4	v.	v.	PROPN
ftr-380	2522	5	commissioner	commissioner	PROPN
ftr-380	2522	6	,	,	PUNCT
ftr-380	2522	7	124	124	NUM
ftr-380	2522	8	t.c	t.c	PROPN
ftr-380	2522	9	.	.	PROPN
ftr-380	2522	10	220	220	NUM
ftr-380	2522	11	(	(	PUNCT
ftr-380	2522	12	5/12/05	5/12/05	NUM
ftr-380	2522	13	)	)	PUNCT
ftr-380	2522	14	.	.	PUNCT
ftr-380	2523	1	judge	judge	PROPN
ftr-380	2523	2	gerber	gerber	PROPN
ftr-380	2523	3	denied	deny	VERB
ftr-380	2523	4	the	the	DET
ftr-380	2523	5	commissioner	commissioner	NOUN
ftr-380	2523	6	's	's	PART
ftr-380	2523	7	motion	motion	NOUN
ftr-380	2523	8	to	to	PART
ftr-380	2523	9	remand	remand	VERB
ftr-380	2523	10	to	to	ADP
ftr-380	2523	11	the	the	DET
ftr-380	2523	12	irs	irs	PROPN
ftr-380	2523	13	for	for	ADP
ftr-380	2523	14	reconsideration	reconsideration	NOUN
ftr-380	2523	15	of	of	ADP
ftr-380	2523	16	its	its	PRON
ftr-380	2523	17	denial	denial	NOUN
ftr-380	2523	18	of	of	ADP
ftr-380	2523	19	taxpayer	taxpayer	NOUN
ftr-380	2523	20	's	's	PART
ftr-380	2523	21	request	request	NOUN
ftr-380	2523	22	for	for	ADP
ftr-380	2523	23	§	§	PROPN
ftr-380	2523	24	6015(b	6015(b	NOUN
ftr-380	2523	25	)	)	PUNCT
ftr-380	2523	26	relief	relief	NOUN
ftr-380	2523	27	.	.	PUNCT
ftr-380	2524	1	the	the	DET
ftr-380	2524	2	tax	tax	NOUN
ftr-380	2524	3	court	court	NOUN
ftr-380	2524	4	held	hold	VERB
ftr-380	2524	5	that	that	SCONJ
ftr-380	2524	6	a	a	DET
ftr-380	2524	7	stand	stand	VERB
ftr-380	2524	8	-	-	PUNCT
ftr-380	2524	9	alone	alone	ADV
ftr-380	2524	10	petition	petition	NOUN
ftr-380	2524	11	for	for	ADP
ftr-380	2524	12	innocent	innocent	ADJ
ftr-380	2524	13	spouse	spouse	NOUN
ftr-380	2524	14	relief	relief	NOUN
ftr-380	2524	15	(	(	PUNCT
ftr-380	2524	16	other	other	ADJ
ftr-380	2524	17	than	than	ADP
ftr-380	2524	18	equitable	equitable	ADJ
ftr-380	2524	19	relief	relief	NOUN
ftr-380	2524	20	under	under	ADP
ftr-380	2524	21	§	§	PROPN
ftr-380	2524	22	6015(f	6015(f	NUM
ftr-380	2524	23	)	)	PUNCT
ftr-380	2524	24	)	)	PUNCT
ftr-380	2524	25	pursuant	pursuant	ADP
ftr-380	2524	26	to	to	ADP
ftr-380	2524	27	§	§	PROPN
ftr-380	2524	28	6015(e	6015(e	NOUN
ftr-380	2524	29	)	)	PUNCT
ftr-380	2524	30	"	"	PUNCT
ftr-380	2524	31	is	be	AUX
ftr-380	2524	32	generally	generally	ADV
ftr-380	2524	33	not	not	PART
ftr-380	2524	34	a	a	DET
ftr-380	2524	35	'	'	PUNCT
ftr-380	2524	36	review	review	NOUN
ftr-380	2524	37	'	'	PUNCT
ftr-380	2524	38	of	of	ADP
ftr-380	2524	39	the	the	DET
ftr-380	2524	40	commissioner	commissioner	NOUN
ftr-380	2524	41	's	's	PART
ftr-380	2524	42	determination	determination	NOUN
ftr-380	2524	43	in	in	ADP
ftr-380	2524	44	a	a	DET
ftr-380	2524	45	hearing	hearing	NOUN
ftr-380	2524	46	,	,	PUNCT
ftr-380	2524	47	but	but	CCONJ
ftr-380	2524	48	is	be	AUX
ftr-380	2524	49	instead	instead	ADV
ftr-380	2524	50	an	an	DET
ftr-380	2524	51	action	action	NOUN
ftr-380	2524	52	begun	begin	VERB
ftr-380	2524	53	in	in	ADP
ftr-380	2524	54	[	[	PUNCT
ftr-380	2524	55	the	the	DET
ftr-380	2524	56	tax	tax	NOUN
ftr-380	2524	57	]	]	X
ftr-380	2524	58	court	court	NOUN
ftr-380	2524	59	.	.	PUNCT
ftr-380	2524	60	"	"	PUNCT
ftr-380	2525	1	the	the	DET
ftr-380	2525	2	clear	clear	ADJ
ftr-380	2525	3	inference	inference	NOUN
ftr-380	2525	4	of	of	ADP
ftr-380	2525	5	this	this	DET
ftr-380	2525	6	holding	holding	NOUN
ftr-380	2525	7	is	be	AUX
ftr-380	2525	8	that	that	SCONJ
ftr-380	2525	9	the	the	DET
ftr-380	2525	10	hearing	hearing	NOUN
ftr-380	2525	11	in	in	ADP
ftr-380	2525	12	the	the	DET
ftr-380	2525	13	tax	tax	NOUN
ftr-380	2525	14	court	court	NOUN
ftr-380	2525	15	is	be	AUX
ftr-380	2525	16	de	de	X
ftr-380	2525	17	novo	novo	NOUN
ftr-380	2525	18	and	and	CCONJ
ftr-380	2525	19	not	not	PART
ftr-380	2525	20	governed	govern	VERB
ftr-380	2525	21	by	by	ADP
ftr-380	2525	22	an	an	DET
ftr-380	2525	23	abuse	abuse	NOUN
ftr-380	2525	24	of	of	ADP
ftr-380	2525	25	discretion	discretion	NOUN
ftr-380	2525	26	standard	standard	NOUN
ftr-380	2525	27	.	.	PUNCT
ftr-380	2526	1	3	3	X
ftr-380	2526	2	.	.	X
ftr-380	2526	3	no	no	DET
ftr-380	2526	4	"	"	PUNCT
ftr-380	2526	5	plain	plain	ADJ
ftr-380	2526	6	language	language	NOUN
ftr-380	2526	7	"	"	PUNCT
ftr-380	2526	8	limitation	limitation	NOUN
ftr-380	2526	9	of	of	ADP
ftr-380	2526	10	the	the	DET
ftr-380	2526	11	tax	tax	NOUN
ftr-380	2526	12	court	court	NOUN
ftr-380	2526	13	's	's	PART
ftr-380	2526	14	jurisdiction	jurisdiction	NOUN
ftr-380	2526	15	in	in	ADP
ftr-380	2526	16	this	this	DET
ftr-380	2526	17	case	case	NOUN
ftr-380	2526	18	.	.	PUNCT
ftr-380	2527	1	ewing	ewing	PROPN
ftr-380	2527	2	v.	v.	PROPN
ftr-380	2527	3	commissioner	commissioner	PROPN
ftr-380	2527	4	118	118	NUM
ftr-380	2527	5	t.c	t.c	PROPN
ftr-380	2527	6	.	.	PROPN
ftr-380	2527	7	494	494	NUM
ftr-380	2528	1	[	[	X
ftr-380	2528	2	vol	vol	NOUN
ftr-380	2528	3	.	.	NOUN
ftr-380	2528	4	8	8	NUM
ftr-380	2528	5	:	:	PUNCT
ftr-380	2528	6	si	si	PROPN
ftr-380	2528	7	recent	recent	ADJ
ftr-380	2528	8	developments	development	NOUN
ftr-380	2528	9	in	in	ADP
ftr-380	2528	10	federal	federal	ADJ
ftr-380	2528	11	income	income	NOUN
ftr-380	2528	12	taxation	taxation	NOUN
ftr-380	2528	13	(	(	PUNCT
ftr-380	2528	14	5/31/02	5/31/02	NUM
ftr-380	2528	15	)	)	PUNCT
ftr-380	2528	16	.	.	PUNCT
ftr-380	2529	1	the	the	DET
ftr-380	2529	2	taxpayer	taxpayer	NOUN
ftr-380	2529	3	and	and	CCONJ
ftr-380	2529	4	her	her	PRON
ftr-380	2529	5	husband	husband	NOUN
ftr-380	2529	6	filed	file	VERB
ftr-380	2529	7	a	a	DET
ftr-380	2529	8	joint	joint	ADJ
ftr-380	2529	9	return	return	NOUN
ftr-380	2529	10	but	but	CCONJ
ftr-380	2529	11	did	do	AUX
ftr-380	2529	12	not	not	PART
ftr-380	2529	13	pay	pay	VERB
ftr-380	2529	14	all	all	PRON
ftr-380	2529	15	of	of	ADP
ftr-380	2529	16	the	the	DET
ftr-380	2529	17	tax	tax	NOUN
ftr-380	2529	18	shown	show	VERB
ftr-380	2529	19	on	on	ADP
ftr-380	2529	20	the	the	DET
ftr-380	2529	21	return	return	NOUN
ftr-380	2529	22	.	.	PUNCT
ftr-380	2530	1	subsequently	subsequently	ADV
ftr-380	2530	2	,	,	PUNCT
ftr-380	2530	3	before	before	SCONJ
ftr-380	2530	4	the	the	DET
ftr-380	2530	5	irs	irs	PROPN
ftr-380	2530	6	asserted	assert	VERB
ftr-380	2530	7	any	any	DET
ftr-380	2530	8	deficiency	deficiency	NOUN
ftr-380	2530	9	,	,	PUNCT
ftr-380	2530	10	the	the	DET
ftr-380	2530	11	taxpayer	taxpayer	NOUN
ftr-380	2530	12	requested	request	VERB
ftr-380	2530	13	equitable	equitable	ADJ
ftr-380	2530	14	relief	relief	NOUN
ftr-380	2530	15	from	from	ADP
ftr-380	2530	16	joint	joint	ADJ
ftr-380	2530	17	and	and	CCONJ
ftr-380	2530	18	several	several	ADJ
ftr-380	2530	19	liability	liability	NOUN
ftr-380	2530	20	under	under	ADP
ftr-380	2530	21	§	§	PROPN
ftr-380	2530	22	6015(f	6015(f	NUM
ftr-380	2530	23	)	)	PUNCT
ftr-380	2530	24	.	.	PUNCT
ftr-380	2531	1	the	the	DET
ftr-380	2531	2	irs	irs	PROPN
ftr-380	2531	3	denied	deny	VERB
ftr-380	2531	4	relief	relief	NOUN
ftr-380	2531	5	and	and	CCONJ
ftr-380	2531	6	mailed	mail	VERB
ftr-380	2531	7	a	a	DET
ftr-380	2531	8	notice	notice	NOUN
ftr-380	2531	9	of	of	ADP
ftr-380	2531	10	determination	determination	NOUN
ftr-380	2531	11	that	that	PRON
ftr-380	2531	12	was	be	AUX
ftr-380	2531	13	not	not	PART
ftr-380	2531	14	mailed	mail	VERB
ftr-380	2531	15	to	to	ADP
ftr-380	2531	16	the	the	DET
ftr-380	2531	17	taxpayer	taxpayer	NOUN
ftr-380	2531	18	's	's	PART
ftr-380	2531	19	last	last	ADJ
ftr-380	2531	20	known	know	VERB
ftr-380	2531	21	address	address	NOUN
ftr-380	2531	22	,	,	PUNCT
ftr-380	2531	23	but	but	CCONJ
ftr-380	2531	24	was	be	AUX
ftr-380	2531	25	actually	actually	ADV
ftr-380	2531	26	received	receive	VERB
ftr-380	2531	27	by	by	ADP
ftr-380	2531	28	the	the	DET
ftr-380	2531	29	88th	88th	ADJ
ftr-380	2531	30	day	day	NOUN
ftr-380	2531	31	after	after	SCONJ
ftr-380	2531	32	it	it	PRON
ftr-380	2531	33	was	be	AUX
ftr-380	2531	34	mailed	mail	VERB
ftr-380	2531	35	.	.	PUNCT
ftr-380	2532	1	the	the	DET
ftr-380	2532	2	taxpayer	taxpayer	NOUN
ftr-380	2532	3	's	's	PART
ftr-380	2532	4	petition	petition	NOUN
ftr-380	2532	5	for	for	ADP
ftr-380	2532	6	review	review	NOUN
ftr-380	2532	7	was	be	AUX
ftr-380	2532	8	postmarked	postmark	VERB
ftr-380	2532	9	ninety	ninety	NUM
ftr-380	2532	10	-	-	PUNCT
ftr-380	2532	11	two	two	NUM
ftr-380	2532	12	days	day	NOUN
ftr-380	2532	13	after	after	ADP
ftr-380	2532	14	the	the	DET
ftr-380	2532	15	mailing	mailing	NOUN
ftr-380	2532	16	of	of	ADP
ftr-380	2532	17	the	the	DET
ftr-380	2532	18	notice	notice	NOUN
ftr-380	2532	19	,	,	PUNCT
ftr-380	2532	20	and	and	CCONJ
ftr-380	2532	21	was	be	AUX
ftr-380	2532	22	received	receive	VERB
ftr-380	2532	23	and	and	CCONJ
ftr-380	2532	24	filed	file	VERB
ftr-380	2532	25	seven	seven	NUM
ftr-380	2532	26	days	day	NOUN
ftr-380	2532	27	later	later	ADV
ftr-380	2532	28	.	.	PUNCT
ftr-380	2533	1	the	the	DET
ftr-380	2533	2	commissioner	commissioner	NOUN
ftr-380	2533	3	moved	move	VERB
ftr-380	2533	4	to	to	PART
ftr-380	2533	5	dismiss	dismiss	VERB
ftr-380	2533	6	on	on	ADP
ftr-380	2533	7	the	the	DET
ftr-380	2533	8	ground	ground	NOUN
ftr-380	2533	9	that	that	SCONJ
ftr-380	2533	10	the	the	DET
ftr-380	2533	11	petition	petition	NOUN
ftr-380	2533	12	was	be	AUX
ftr-380	2533	13	not	not	PART
ftr-380	2533	14	timely	timely	ADV
ftr-380	2533	15	filed	file	VERB
ftr-380	2533	16	.	.	PUNCT
ftr-380	2534	1	the	the	DET
ftr-380	2534	2	tax	tax	NOUN
ftr-380	2534	3	court	court	PROPN
ftr-380	2534	4	sua	sua	PROPN
ftr-380	2534	5	sponte	sponte	PROPN
ftr-380	2534	6	raised	raise	VERB
ftr-380	2534	7	the	the	DET
ftr-380	2534	8	issue	issue	NOUN
ftr-380	2534	9	of	of	ADP
ftr-380	2534	10	whether	whether	SCONJ
ftr-380	2534	11	it	it	PRON
ftr-380	2534	12	had	have	AUX
ftr-380	2534	13	jurisdiction	jurisdiction	NOUN
ftr-380	2534	14	under	under	ADP
ftr-380	2534	15	§	§	PROPN
ftr-380	2534	16	6015(e	6015(e	NOUN
ftr-380	2534	17	)	)	PUNCT
ftr-380	2534	18	to	to	PART
ftr-380	2534	19	review	review	VERB
ftr-380	2534	20	the	the	DET
ftr-380	2534	21	irs	irs	PROPN
ftr-380	2534	22	's	's	PART
ftr-380	2534	23	denial	denial	NOUN
ftr-380	2534	24	of	of	ADP
ftr-380	2534	25	§	§	PROPN
ftr-380	2534	26	6015(f	6015(f	NUM
ftr-380	2534	27	)	)	PUNCT
ftr-380	2534	28	relief	relief	NOUN
ftr-380	2534	29	where	where	SCONJ
ftr-380	2534	30	no	no	DET
ftr-380	2534	31	deficiency	deficiency	NOUN
ftr-380	2534	32	had	have	AUX
ftr-380	2534	33	been	be	AUX
ftr-380	2534	34	asserted	assert	VERB
ftr-380	2534	35	.	.	PUNCT
ftr-380	2535	1	[	[	X
ftr-380	2535	2	section	section	NOUN
ftr-380	2535	3	6015(e	6015(e	NOUN
ftr-380	2535	4	)	)	PUNCT
ftr-380	2535	5	,	,	PUNCT
ftr-380	2535	6	granting	grant	VERB
ftr-380	2535	7	the	the	DET
ftr-380	2535	8	tax	tax	NOUN
ftr-380	2535	9	court	court	NOUN
ftr-380	2535	10	jurisdiction	jurisdiction	NOUN
ftr-380	2535	11	to	to	PART
ftr-380	2535	12	review	review	VERB
ftr-380	2535	13	denials	denial	NOUN
ftr-380	2535	14	of	of	ADP
ftr-380	2535	15	§	§	PROPN
ftr-380	2535	16	6015	6015	NUM
ftr-380	2535	17	relief	relief	NOUN
ftr-380	2535	18	,	,	PUNCT
ftr-380	2535	19	as	as	SCONJ
ftr-380	2535	20	amended	amend	VERB
ftr-380	2535	21	by	by	ADP
ftr-380	2535	22	the	the	DET
ftr-380	2535	23	consolidated	consolidated	ADJ
ftr-380	2535	24	appropriations	appropriation	NOUN
ftr-380	2535	25	act	act	NOUN
ftr-380	2535	26	of	of	ADP
ftr-380	2535	27	2001	2001	NUM
ftr-380	2535	28	,	,	PUNCT
ftr-380	2535	29	begins	begin	VERB
ftr-380	2535	30	,	,	PUNCT
ftr-380	2535	31	"	"	PUNCT
ftr-380	2535	32	in	in	ADP
ftr-380	2535	33	the	the	DET
ftr-380	2535	34	case	case	NOUN
ftr-380	2535	35	of	of	ADP
ftr-380	2535	36	an	an	DET
ftr-380	2535	37	individual	individual	NOUN
ftr-380	2535	38	against	against	ADP
ftr-380	2535	39	whom	whom	PRON
ftr-380	2535	40	a	a	DET
ftr-380	2535	41	deficiency	deficiency	NOUN
ftr-380	2535	42	has	have	AUX
ftr-380	2535	43	been	be	AUX
ftr-380	2535	44	asserted	assert	VERB
ftr-380	2535	45	and	and	CCONJ
ftr-380	2535	46	who	who	PRON
ftr-380	2535	47	elects	elect	VERB
ftr-380	2535	48	to	to	PART
ftr-380	2535	49	have	have	VERB
ftr-380	2535	50	subsection	subsection	NOUN
ftr-380	2535	51	(	(	PUNCT
ftr-380	2535	52	b	b	NOUN
ftr-380	2535	53	)	)	PUNCT
ftr-380	2535	54	or	or	CCONJ
ftr-380	2535	55	(	(	PUNCT
ftr-380	2535	56	c	c	NOUN
ftr-380	2535	57	)	)	PUNCT
ftr-380	2535	58	apply	apply	VERB
ftr-380	2535	59	.	.	PUNCT
ftr-380	2535	60	.	.	PUNCT
ftr-380	2535	61	.	.	PUNCT
ftr-380	2536	1	"	"	PUNCT
ftr-380	2536	2	]	]	PUNCT
ftr-380	2536	3	.	.	PUNCT
ftr-380	2537	1	in	in	ADP
ftr-380	2537	2	a	a	DET
ftr-380	2537	3	reviewed	review	VERB
ftr-380	2537	4	opinion	opinion	NOUN
ftr-380	2537	5	by	by	ADP
ftr-380	2537	6	judge	judge	PROPN
ftr-380	2537	7	ruwe	ruwe	PROPN
ftr-380	2537	8	,	,	PUNCT
ftr-380	2537	9	the	the	DET
ftr-380	2537	10	majority	majority	NOUN
ftr-380	2537	11	(	(	PUNCT
ftr-380	2537	12	9	9	NUM
ftr-380	2537	13	-	-	SYM
ftr-380	2537	14	4	4	NUM
ftr-380	2537	15	)	)	PUNCT
ftr-380	2537	16	held	hold	VERB
ftr-380	2537	17	that	that	SCONJ
ftr-380	2537	18	the	the	DET
ftr-380	2537	19	tax	tax	NOUN
ftr-380	2537	20	court	court	NOUN
ftr-380	2537	21	has	have	VERB
ftr-380	2537	22	jurisdiction	jurisdiction	NOUN
ftr-380	2537	23	to	to	PART
ftr-380	2537	24	review	review	VERB
ftr-380	2537	25	an	an	DET
ftr-380	2537	26	denial	denial	NOUN
ftr-380	2537	27	of	of	ADP
ftr-380	2537	28	§	§	PROPN
ftr-380	2537	29	6015(f	6015(f	NUM
ftr-380	2537	30	)	)	PUNCT
ftr-380	2537	31	relief	relief	NOUN
ftr-380	2537	32	in	in	ADP
ftr-380	2537	33	a	a	DET
ftr-380	2537	34	stand	stand	NOUN
ftr-380	2537	35	alone	alone	ADV
ftr-380	2537	36	petition	petition	NOUN
ftr-380	2537	37	where	where	SCONJ
ftr-380	2537	38	the	the	DET
ftr-380	2537	39	taxpayer	taxpayer	NOUN
ftr-380	2537	40	is	be	AUX
ftr-380	2537	41	seeking	seek	VERB
ftr-380	2537	42	relief	relief	NOUN
ftr-380	2537	43	from	from	ADP
ftr-380	2537	44	liability	liability	NOUN
ftr-380	2537	45	of	of	ADP
ftr-380	2537	46	tax	tax	NOUN
ftr-380	2537	47	shown	show	VERB
ftr-380	2537	48	on	on	ADP
ftr-380	2537	49	the	the	DET
ftr-380	2537	50	return	return	NOUN
ftr-380	2537	51	,	,	PUNCT
ftr-380	2537	52	without	without	ADP
ftr-380	2537	53	a	a	DET
ftr-380	2537	54	deficiency	deficiency	NOUN
ftr-380	2537	55	having	having	AUX
ftr-380	2537	56	been	be	AUX
ftr-380	2537	57	asserted	assert	VERB
ftr-380	2537	58	.	.	PUNCT
ftr-380	2538	1	the	the	DET
ftr-380	2538	2	court	court	NOUN
ftr-380	2538	3	further	far	ADV
ftr-380	2538	4	held	hold	VERB
ftr-380	2538	5	that	that	SCONJ
ftr-380	2538	6	the	the	DET
ftr-380	2538	7	petition	petition	NOUN
ftr-380	2538	8	was	be	AUX
ftr-380	2538	9	timely	timely	ADJ
ftr-380	2538	10	because	because	SCONJ
ftr-380	2538	11	it	it	PRON
ftr-380	2538	12	was	be	AUX
ftr-380	2538	13	filed	file	VERB
ftr-380	2538	14	more	more	ADJ
ftr-380	2538	15	than	than	ADP
ftr-380	2538	16	six	six	NUM
ftr-380	2538	17	months	month	NOUN
ftr-380	2538	18	after	after	ADP
ftr-380	2538	19	the	the	DET
ftr-380	2538	20	date	date	NOUN
ftr-380	2538	21	she	she	PRON
ftr-380	2538	22	submitted	submit	VERB
ftr-380	2538	23	her	her	PRON
ftr-380	2538	24	request	request	NOUN
ftr-380	2538	25	for	for	ADP
ftr-380	2538	26	relief	relief	NOUN
ftr-380	2538	27	[	[	X
ftr-380	2538	28	see	see	NOUN
ftr-380	2538	29	.	.	PUNCT
ftr-380	2539	1	§	§	PROPN
ftr-380	2539	2	6015(e)(1)(a	6015(e)(1)(a	PROPN
ftr-380	2539	3	)	)	PUNCT
ftr-380	2539	4	]	]	PUNCT
ftr-380	2539	5	,	,	PUNCT
ftr-380	2539	6	the	the	DET
ftr-380	2539	7	irs	irs	PROPN
ftr-380	2539	8	failed	fail	VERB
ftr-380	2539	9	to	to	PART
ftr-380	2539	10	mail	mail	VERB
ftr-380	2539	11	the	the	DET
ftr-380	2539	12	notice	notice	NOUN
ftr-380	2539	13	of	of	ADP
ftr-380	2539	14	determination	determination	NOUN
ftr-380	2539	15	to	to	ADP
ftr-380	2539	16	taxpayer	taxpayer	NOUN
ftr-380	2539	17	's	's	PART
ftr-380	2539	18	last	last	ADJ
ftr-380	2539	19	known	know	VERB
ftr-380	2539	20	address	address	NOUN
ftr-380	2539	21	,	,	PUNCT
ftr-380	2539	22	and	and	CCONJ
ftr-380	2539	23	the	the	DET
ftr-380	2539	24	misaddressed	misaddress	VERB
ftr-380	2539	25	notice	notice	NOUN
ftr-380	2539	26	prejudiced	prejudice	VERB
ftr-380	2539	27	the	the	DET
ftr-380	2539	28	taxpayer	taxpayer	NOUN
ftr-380	2539	29	's	's	PART
ftr-380	2539	30	ability	ability	NOUN
ftr-380	2539	31	to	to	PART
ftr-380	2539	32	file	file	VERB
ftr-380	2539	33	her	her	PRON
ftr-380	2539	34	petition	petition	NOUN
ftr-380	2539	35	within	within	ADP
ftr-380	2539	36	ninety	ninety	NUM
ftr-380	2539	37	days	day	NOUN
ftr-380	2539	38	after	after	ADP
ftr-380	2539	39	the	the	DET
ftr-380	2539	40	mailing	mailing	NOUN
ftr-380	2539	41	of	of	ADP
ftr-380	2539	42	the	the	DET
ftr-380	2539	43	notice	notice	NOUN
ftr-380	2539	44	.	.	PUNCT
ftr-380	2540	1	the	the	DET
ftr-380	2540	2	court	court	NOUN
ftr-380	2540	3	concluded	conclude	VERB
ftr-380	2540	4	that	that	SCONJ
ftr-380	2540	5	:	:	PUNCT
ftr-380	2540	6	[	[	X
ftr-380	2540	7	t]he	t]he	X
ftr-380	2540	8	language	language	NOUN
ftr-380	2540	9	"	"	PUNCT
ftr-380	2540	10	against	against	ADP
ftr-380	2540	11	whom	whom	PRON
ftr-380	2540	12	a	a	DET
ftr-380	2540	13	deficiency	deficiency	NOUN
ftr-380	2540	14	has	have	AUX
ftr-380	2540	15	been	be	AUX
ftr-380	2540	16	asserted	assert	VERB
ftr-380	2540	17	"	"	PUNCT
ftr-380	2540	18	was	be	AUX
ftr-380	2540	19	inserted	insert	VERB
ftr-380	2540	20	into	into	ADP
ftr-380	2540	21	section	section	NOUN
ftr-380	2540	22	6015(e	6015(e	NOUN
ftr-380	2540	23	)	)	PUNCT
ftr-380	2540	24	to	to	PART
ftr-380	2540	25	...	...	PUNCT
ftr-380	2540	26	to	to	PART
ftr-380	2540	27	prevent	prevent	VERB
ftr-380	2540	28	taxpayers	taxpayer	NOUN
ftr-380	2540	29	from	from	ADP
ftr-380	2540	30	submitting	submit	VERB
ftr-380	2540	31	premature	premature	ADJ
ftr-380	2540	32	requests	request	NOUN
ftr-380	2540	33	to	to	ADP
ftr-380	2540	34	the	the	DET
ftr-380	2540	35	commissioner	commissioner	NOUN
ftr-380	2540	36	for	for	ADP
ftr-380	2540	37	relief	relief	NOUN
ftr-380	2540	38	from	from	ADP
ftr-380	2540	39	potential	potential	ADJ
ftr-380	2540	40	deficiencies	deficiency	NOUN
ftr-380	2540	41	before	before	SCONJ
ftr-380	2540	42	the	the	DET
ftr-380	2540	43	commissioner	commissioner	NOUN
ftr-380	2540	44	had	have	AUX
ftr-380	2540	45	asserted	assert	VERB
ftr-380	2540	46	that	that	SCONJ
ftr-380	2540	47	additional	additional	ADJ
ftr-380	2540	48	taxes	taxis	NOUN
ftr-380	2540	49	were	be	AUX
ftr-380	2540	50	owed	owe	VERB
ftr-380	2540	51	....	....	PUNCT
ftr-380	2540	52	congress	congress	PROPN
ftr-380	2540	53	was	be	AUX
ftr-380	2540	54	concerned	concern	VERB
ftr-380	2540	55	with	with	ADP
ftr-380	2540	56	the	the	DET
ftr-380	2540	57	proper	proper	ADJ
ftr-380	2540	58	timing	timing	NOUN
ftr-380	2540	59	of	of	ADP
ftr-380	2540	60	a	a	DET
ftr-380	2540	61	request	request	NOUN
ftr-380	2540	62	for	for	ADP
ftr-380	2540	63	relief	relief	NOUN
ftr-380	2540	64	for	for	ADP
ftr-380	2540	65	underreported	underreported	ADJ
ftr-380	2540	66	tax	tax	NOUN
ftr-380	2540	67	and	and	CCONJ
ftr-380	2540	68	intended	intend	VERB
ftr-380	2540	69	that	that	SCONJ
ftr-380	2540	70	taxpayers	taxpayer	NOUN
ftr-380	2540	71	not	not	PART
ftr-380	2540	72	be	be	AUX
ftr-380	2540	73	allowed	allow	VERB
ftr-380	2540	74	to	to	PART
ftr-380	2540	75	submit	submit	VERB
ftr-380	2540	76	a	a	DET
ftr-380	2540	77	request	request	NOUN
ftr-380	2540	78	to	to	ADP
ftr-380	2540	79	the	the	DET
ftr-380	2540	80	commissioner	commissioner	NOUN
ftr-380	2540	81	regarding	regard	VERB
ftr-380	2540	82	underreported	underreported	ADJ
ftr-380	2540	83	tax	tax	NOUN
ftr-380	2540	84	until	until	SCONJ
ftr-380	2540	85	after	after	SCONJ
ftr-380	2540	86	the	the	DET
ftr-380	2540	87	issue	issue	NOUN
ftr-380	2540	88	was	be	AUX
ftr-380	2540	89	raised	raise	VERB
ftr-380	2540	90	by	by	ADP
ftr-380	2540	91	the	the	DET
ftr-380	2540	92	irs	irs	PROPN
ftr-380	2540	93	.	.	PUNCT
ftr-380	2541	1	there	there	PRON
ftr-380	2541	2	is	be	VERB
ftr-380	2541	3	nothing	nothing	PRON
ftr-380	2541	4	in	in	ADP
ftr-380	2541	5	the	the	DET
ftr-380	2541	6	legislative	legislative	ADJ
ftr-380	2541	7	history	history	NOUN
ftr-380	2541	8	indicating	indicate	VERB
ftr-380	2541	9	that	that	SCONJ
ftr-380	2541	10	the	the	DET
ftr-380	2541	11	amendment	amendment	NOUN
ftr-380	2541	12	of	of	ADP
ftr-380	2541	13	section	section	NOUN
ftr-380	2541	14	6015(e	6015(e	NOUN
ftr-380	2541	15	)	)	PUNCT
ftr-380	2541	16	.	.	PUNCT
ftr-380	2541	17	.	.	PUNCT
ftr-380	2542	1	.	.	PUNCT
ftr-380	2543	1	,	,	PUNCT
ftr-380	2543	2	was	be	AUX
ftr-380	2543	3	intended	intend	VERB
ftr-380	2543	4	to	to	PART
ftr-380	2543	5	eliminate	eliminate	VERB
ftr-380	2543	6	our	our	PRON
ftr-380	2543	7	jurisdiction	jurisdiction	NOUN
ftr-380	2543	8	regarding	regard	VERB
ftr-380	2543	9	claims	claim	NOUN
ftr-380	2543	10	for	for	ADP
ftr-380	2543	11	equitable	equitable	ADJ
ftr-380	2543	12	relief	relief	NOUN
ftr-380	2543	13	under	under	ADP
ftr-380	2543	14	section	section	NOUN
ftr-380	2543	15	6015(f	6015(f	NUM
ftr-380	2543	16	)	)	PUNCT
ftr-380	2543	17	over	over	ADP
ftr-380	2543	18	which	which	PRON
ftr-380	2543	19	we	we	PRON
ftr-380	2543	20	previously	previously	ADV
ftr-380	2543	21	had	have	VERB
ftr-380	2543	22	jurisdiction	jurisdiction	NOUN
ftr-380	2543	23	.	.	PUNCT
ftr-380	2544	1	the	the	DET
ftr-380	2544	2	stated	state	VERB
ftr-380	2544	3	purpose	purpose	NOUN
ftr-380	2544	4	for	for	ADP
ftr-380	2544	5	inserting	insert	VERB
ftr-380	2544	6	the	the	DET
ftr-380	2544	7	language	language	NOUN
ftr-380	2544	8	"	"	PUNCT
ftr-380	2544	9	against	against	ADP
ftr-380	2544	10	whom	whom	PRON
ftr-380	2544	11	a	a	DET
ftr-380	2544	12	deficiency	deficiency	NOUN
ftr-380	2544	13	has	have	AUX
ftr-380	2544	14	been	be	AUX
ftr-380	2544	15	asserted	assert	VERB
ftr-380	2544	16	"	"	PUNCT
ftr-380	2544	17	into	into	ADP
ftr-380	2544	18	section	section	NOUN
ftr-380	2544	19	6015(e	6015(e	NOUN
ftr-380	2544	20	)	)	PUNCT
ftr-380	2544	21	was	be	AUX
ftr-380	2544	22	to	to	PART
ftr-380	2544	23	clarify	clarify	VERB
ftr-380	2544	24	the	the	DET
ftr-380	2544	25	proper	proper	ADJ
ftr-380	2544	26	time	time	NOUN
ftr-380	2544	27	for	for	SCONJ
ftr-380	2544	28	a	a	DET
ftr-380	2544	29	taxpayer	taxpayer	NOUN
ftr-380	2544	30	to	to	PART
ftr-380	2544	31	submit	submit	VERB
ftr-380	2544	32	a	a	DET
ftr-380	2544	33	request	request	NOUN
ftr-380	2544	34	to	to	ADP
ftr-380	2544	35	2006	2006	NUM
ftr-380	2544	36	]	]	PUNCT
ftr-380	2544	37	florida	florida	PROPN
ftr-380	2544	38	tax	tax	PROPN
ftr-380	2544	39	review	review	NOUN
ftr-380	2544	40	the	the	DET
ftr-380	2544	41	commissioner	commissioner	NOUN
ftr-380	2544	42	for	for	ADP
ftr-380	2544	43	relief	relief	NOUN
ftr-380	2544	44	under	under	ADP
ftr-380	2544	45	section	section	NOUN
ftr-380	2544	46	6015	6015	NUM
ftr-380	2544	47	regarding	regard	VERB
ftr-380	2544	48	underreported	underreported	ADJ
ftr-380	2544	49	taxes	taxis	NOUN
ftr-380	2544	50	.	.	PUNCT
ftr-380	2545	1	we	we	PRON
ftr-380	2545	2	conclude	conclude	VERB
ftr-380	2545	3	that	that	SCONJ
ftr-380	2545	4	the	the	DET
ftr-380	2545	5	amendment	amendment	NOUN
ftr-380	2545	6	of	of	ADP
ftr-380	2545	7	section	section	NOUN
ftr-380	2545	8	6015(e	6015(e	NOUN
ftr-380	2545	9	)	)	PUNCT
ftr-380	2545	10	does	do	AUX
ftr-380	2545	11	not	not	PART
ftr-380	2545	12	preclude	preclude	VERB
ftr-380	2545	13	our	our	PRON
ftr-380	2545	14	jurisdiction	jurisdiction	NOUN
ftr-380	2545	15	to	to	PART
ftr-380	2545	16	review	review	VERB
ftr-380	2545	17	the	the	DET
ftr-380	2545	18	denial	denial	NOUN
ftr-380	2545	19	of	of	ADP
ftr-380	2545	20	equitable	equitable	ADJ
ftr-380	2545	21	relief	relief	NOUN
ftr-380	2545	22	under	under	ADP
ftr-380	2545	23	section	section	NOUN
ftr-380	2545	24	6015(f	6015(f	NUM
ftr-380	2545	25	)	)	PUNCT
ftr-380	2545	26	where	where	SCONJ
ftr-380	2545	27	a	a	DET
ftr-380	2545	28	deficiency	deficiency	NOUN
ftr-380	2545	29	has	have	AUX
ftr-380	2545	30	not	not	PART
ftr-380	2545	31	been	be	AUX
ftr-380	2545	32	asserted	assert	VERB
ftr-380	2545	33	.	.	PUNCT
ftr-380	2546	1	in	in	ADP
ftr-380	2546	2	the	the	DET
ftr-380	2546	3	instant	instant	ADJ
ftr-380	2546	4	case	case	NOUN
ftr-380	2546	5	,	,	PUNCT
ftr-380	2546	6	petitioner	petitioner	NOUN
ftr-380	2546	7	filed	file	VERB
ftr-380	2546	8	a	a	DET
ftr-380	2546	9	claim	claim	NOUN
ftr-380	2546	10	for	for	ADP
ftr-380	2546	11	relief	relief	NOUN
ftr-380	2546	12	from	from	ADP
ftr-380	2546	13	joint	joint	ADJ
ftr-380	2546	14	and	and	CCONJ
ftr-380	2546	15	several	several	ADJ
ftr-380	2546	16	liability	liability	NOUN
ftr-380	2546	17	for	for	ADP
ftr-380	2546	18	an	an	DET
ftr-380	2546	19	amount	amount	NOUN
ftr-380	2546	20	of	of	ADP
ftr-380	2546	21	tax	tax	NOUN
ftr-380	2546	22	correctly	correctly	ADV
ftr-380	2546	23	shown	show	VERB
ftr-380	2546	24	on	on	ADP
ftr-380	2546	25	the	the	DET
ftr-380	2546	26	return	return	NOUN
ftr-380	2546	27	but	but	CCONJ
ftr-380	2546	28	not	not	PART
ftr-380	2546	29	paid	pay	VERB
ftr-380	2546	30	with	with	ADP
ftr-380	2546	31	the	the	DET
ftr-380	2546	32	return	return	NOUN
ftr-380	2546	33	.	.	PUNCT
ftr-380	2547	1	because	because	SCONJ
ftr-380	2547	2	respondent	respondent	NOUN
ftr-380	2547	3	has	have	AUX
ftr-380	2547	4	not	not	PART
ftr-380	2547	5	challenged	challenge	VERB
ftr-380	2547	6	the	the	DET
ftr-380	2547	7	tax	tax	NOUN
ftr-380	2547	8	reported	report	VERB
ftr-380	2547	9	on	on	ADP
ftr-380	2547	10	the	the	DET
ftr-380	2547	11	return	return	NOUN
ftr-380	2547	12	,	,	PUNCT
ftr-380	2547	13	no	no	DET
ftr-380	2547	14	deficiency	deficiency	NOUN
ftr-380	2547	15	has	have	AUX
ftr-380	2547	16	been	be	AUX
ftr-380	2547	17	asserted	assert	VERB
ftr-380	2547	18	.	.	PUNCT
ftr-380	2548	1	in	in	ADP
ftr-380	2548	2	this	this	DET
ftr-380	2548	3	situation	situation	NOUN
ftr-380	2548	4	,	,	PUNCT
ftr-380	2548	5	petitioner	petitioner	NOUN
ftr-380	2548	6	may	may	AUX
ftr-380	2548	7	be	be	AUX
ftr-380	2548	8	entitled	entitle	VERB
ftr-380	2548	9	to	to	ADP
ftr-380	2548	10	relief	relief	NOUN
ftr-380	2548	11	under	under	ADP
ftr-380	2548	12	section	section	NOUN
ftr-380	2548	13	6015(f	6015(f	NUM
ftr-380	2548	14	)	)	PUNCT
ftr-380	2548	15	because	because	SCONJ
ftr-380	2548	16	subsection	subsection	NOUN
ftr-380	2548	17	(	(	PUNCT
ftr-380	2548	18	f	f	X
ftr-380	2548	19	)	)	PUNCT
ftr-380	2548	20	applies	apply	VERB
ftr-380	2548	21	where	where	SCONJ
ftr-380	2548	22	"	"	PUNCT
ftr-380	2548	23	it	it	PRON
ftr-380	2548	24	is	be	AUX
ftr-380	2548	25	inequitable	inequitable	ADJ
ftr-380	2548	26	to	to	PART
ftr-380	2548	27	hold	hold	VERB
ftr-380	2548	28	the	the	DET
ftr-380	2548	29	individual	individual	ADJ
ftr-380	2548	30	liable	liable	ADJ
ftr-380	2548	31	for	for	ADP
ftr-380	2548	32	any	any	DET
ftr-380	2548	33	unpaid	unpaid	ADJ
ftr-380	2548	34	tax	tax	NOUN
ftr-380	2548	35	or	or	CCONJ
ftr-380	2548	36	any	any	DET
ftr-380	2548	37	deficiency	deficiency	NOUN
ftr-380	2548	38	.	.	PUNCT
ftr-380	2548	39	"	"	PUNCT
ftr-380	2549	1	[	[	X
ftr-380	2549	2	citations	citation	NOUN
ftr-380	2549	3	omitted	omit	VERB
ftr-380	2549	4	]	]	PUNCT
ftr-380	2549	5	.	.	PUNCT
ftr-380	2549	6	0	0	NUM
ftr-380	2549	7	judge	judge	PROPN
ftr-380	2549	8	laro	laro	PROPN
ftr-380	2549	9	's	's	PART
ftr-380	2549	10	dissent	dissent	NOUN
ftr-380	2549	11	argued	argue	VERB
ftr-380	2549	12	that	that	SCONJ
ftr-380	2549	13	the	the	DET
ftr-380	2549	14	tax	tax	NOUN
ftr-380	2549	15	court	court	NOUN
ftr-380	2549	16	lacked	lack	VERB
ftr-380	2549	17	jurisdiction	jurisdiction	NOUN
ftr-380	2549	18	to	to	PART
ftr-380	2549	19	review	review	VERB
ftr-380	2549	20	the	the	DET
ftr-380	2549	21	denial	denial	NOUN
ftr-380	2549	22	of	of	ADP
ftr-380	2549	23	§	§	PROPN
ftr-380	2549	24	6015	6015	NUM
ftr-380	2549	25	relief	relief	NOUN
ftr-380	2549	26	in	in	ADP
ftr-380	2549	27	the	the	DET
ftr-380	2549	28	absence	absence	NOUN
ftr-380	2549	29	of	of	ADP
ftr-380	2549	30	a	a	DET
ftr-380	2549	31	deficiency	deficiency	NOUN
ftr-380	2549	32	,	,	PUNCT
ftr-380	2549	33	because	because	SCONJ
ftr-380	2549	34	he	he	PRON
ftr-380	2549	35	considered	consider	VERB
ftr-380	2549	36	§	§	PROPN
ftr-380	2549	37	6015(e)(1	6015(e)(1	NOUN
ftr-380	2549	38	)	)	PUNCT
ftr-380	2549	39	to	to	PART
ftr-380	2549	40	be	be	AUX
ftr-380	2549	41	a	a	DET
ftr-380	2549	42	"	"	PUNCT
ftr-380	2549	43	clear	clear	ADJ
ftr-380	2549	44	statutory	statutory	ADJ
ftr-380	2549	45	mandate	mandate	NOUN
ftr-380	2549	46	from	from	ADP
ftr-380	2549	47	congress	congress	PROPN
ftr-380	2549	48	"	"	PUNCT
ftr-380	2549	49	limiting	limit	VERB
ftr-380	2549	50	the	the	DET
ftr-380	2549	51	tax	tax	NOUN
ftr-380	2549	52	court	court	NOUN
ftr-380	2549	53	's	's	PART
ftr-380	2549	54	jurisdiction	jurisdiction	NOUN
ftr-380	2549	55	to	to	PART
ftr-380	2549	56	review	review	VERB
ftr-380	2549	57	denials	denial	NOUN
ftr-380	2549	58	of	of	ADP
ftr-380	2549	59	§	§	PROPN
ftr-380	2549	60	6015	6015	NUM
ftr-380	2549	61	relief	relief	NOUN
ftr-380	2549	62	to	to	ADP
ftr-380	2549	63	deficiency	deficiency	NOUN
ftr-380	2549	64	cases	case	NOUN
ftr-380	2549	65	.	.	PUNCT
ftr-380	2550	1	a.	a.	NOUN
ftr-380	2550	2	ewing	ewing	PROPN
ftr-380	2550	3	v.	v.	PROPN
ftr-380	2550	4	commissioner	commissioner	PROPN
ftr-380	2550	5	,	,	PUNCT
ftr-380	2550	6	122	122	NUM
ftr-380	2550	7	t.c	t.c	PROPN
ftr-380	2550	8	.	.	PROPN
ftr-380	2550	9	32	32	NUM
ftr-380	2550	10	(	(	PUNCT
ftr-380	2550	11	1/28/04	1/28/04	NUM
ftr-380	2550	12	)	)	PUNCT
ftr-380	2550	13	.	.	PUNCT
ftr-380	2551	1	in	in	ADP
ftr-380	2551	2	a	a	DET
ftr-380	2551	3	reviewed	review	VERB
ftr-380	2551	4	opinion	opinion	NOUN
ftr-380	2551	5	by	by	ADP
ftr-380	2551	6	judge	judge	NOUN
ftr-380	2551	7	colvin	colvin	PROPN
ftr-380	2551	8	,	,	PUNCT
ftr-380	2551	9	the	the	DET
ftr-380	2551	10	tax	tax	NOUN
ftr-380	2551	11	court	court	NOUN
ftr-380	2551	12	held	hold	VERB
ftr-380	2551	13	that	that	SCONJ
ftr-380	2551	14	even	even	ADV
ftr-380	2551	15	though	though	SCONJ
ftr-380	2551	16	the	the	DET
ftr-380	2551	17	standard	standard	NOUN
ftr-380	2551	18	for	for	ADP
ftr-380	2551	19	reviewing	review	VERB
ftr-380	2551	20	the	the	DET
ftr-380	2551	21	commissioner	commissioner	NOUN
ftr-380	2551	22	's	's	PART
ftr-380	2551	23	failure	failure	NOUN
ftr-380	2551	24	to	to	PART
ftr-380	2551	25	grant	grant	VERB
ftr-380	2551	26	equitable	equitable	ADJ
ftr-380	2551	27	relief	relief	NOUN
ftr-380	2551	28	under	under	ADP
ftr-380	2551	29	§	§	PROPN
ftr-380	2551	30	6015(f	6015(f	NUM
ftr-380	2551	31	)	)	PUNCT
ftr-380	2551	32	is	be	AUX
ftr-380	2551	33	abuse	abuse	NOUN
ftr-380	2551	34	of	of	ADP
ftr-380	2551	35	discretion	discretion	NOUN
ftr-380	2551	36	,	,	PUNCT
ftr-380	2551	37	the	the	DET
ftr-380	2551	38	tax	tax	NOUN
ftr-380	2551	39	court	court	NOUN
ftr-380	2551	40	's	's	PART
ftr-380	2551	41	review	review	NOUN
ftr-380	2551	42	is	be	AUX
ftr-380	2551	43	not	not	PART
ftr-380	2551	44	necessarily	necessarily	ADV
ftr-380	2551	45	limited	limit	VERB
ftr-380	2551	46	to	to	ADP
ftr-380	2551	47	the	the	DET
ftr-380	2551	48	facts	fact	NOUN
ftr-380	2551	49	that	that	PRON
ftr-380	2551	50	were	be	AUX
ftr-380	2551	51	in	in	ADP
ftr-380	2551	52	the	the	DET
ftr-380	2551	53	administrative	administrative	ADJ
ftr-380	2551	54	record	record	NOUN
ftr-380	2551	55	.	.	PUNCT
ftr-380	2552	1	judges	judge	NOUN
ftr-380	2552	2	halpern	halpern	PROPN
ftr-380	2552	3	,	,	PUNCT
ftr-380	2552	4	holmes	holme	NOUN
ftr-380	2552	5	,	,	PUNCT
ftr-380	2552	6	chiechi	chiechi	ADJ
ftr-380	2552	7	,	,	PUNCT
ftr-380	2552	8	and	and	CCONJ
ftr-380	2552	9	foley	foley	PROPN
ftr-380	2552	10	dissented	dissent	VERB
ftr-380	2552	11	.	.	PUNCT
ftr-380	2553	1	b.	b.	PROPN
ftr-380	2553	2	reversed	reverse	VERB
ftr-380	2553	3	because	because	SCONJ
ftr-380	2553	4	the	the	DET
ftr-380	2553	5	tax	tax	NOUN
ftr-380	2553	6	court	court	NOUN
ftr-380	2553	7	did	do	AUX
ftr-380	2553	8	not	not	PART
ftr-380	2553	9	have	have	VERB
ftr-380	2553	10	jurisdiction	jurisdiction	NOUN
ftr-380	2553	11	over	over	ADP
ftr-380	2553	12	taxpayer	taxpayer	NOUN
ftr-380	2553	13	's	's	PART
ftr-380	2553	14	petition	petition	NOUN
ftr-380	2553	15	in	in	ADP
ftr-380	2553	16	which	which	PRON
ftr-380	2553	17	she	she	PRON
ftr-380	2553	18	claimed	claim	VERB
ftr-380	2553	19	innocent	innocent	ADJ
ftr-380	2553	20	spouse	spouse	NOUN
ftr-380	2553	21	relief	relief	NOUN
ftr-380	2553	22	.	.	PUNCT
ftr-380	2554	1	commissioner	commissioner	NOUN
ftr-380	2554	2	v.	v.	ADP
ftr-380	2554	3	ewing	ewing	PROPN
ftr-380	2554	4	,	,	PUNCT
ftr-380	2554	5	439	439	NUM
ftr-380	2554	6	f.3d	f.3d	NUM
ftr-380	2554	7	1009	1009	NUM
ftr-380	2554	8	(	(	PUNCT
ftr-380	2554	9	9th	9th	ADJ
ftr-380	2554	10	cir	cir	NOUN
ftr-380	2554	11	.	.	PUNCT
ftr-380	2555	1	2/28/06	2/28/06	NUM
ftr-380	2555	2	)	)	PUNCT
ftr-380	2555	3	.	.	PUNCT
ftr-380	2556	1	judge	judge	PROPN
ftr-380	2556	2	tashima	tashima	PROPN
ftr-380	2556	3	held	hold	VERB
ftr-380	2556	4	that	that	SCONJ
ftr-380	2556	5	the	the	DET
ftr-380	2556	6	tax	tax	NOUN
ftr-380	2556	7	court	court	NOUN
ftr-380	2556	8	did	do	AUX
ftr-380	2556	9	not	not	PART
ftr-380	2556	10	have	have	VERB
ftr-380	2556	11	jurisdiction	jurisdiction	NOUN
ftr-380	2556	12	to	to	PART
ftr-380	2556	13	review	review	VERB
ftr-380	2556	14	wife	wife	NOUN
ftr-380	2556	15	's	's	PART
ftr-380	2556	16	petition	petition	NOUN
ftr-380	2556	17	for	for	ADP
ftr-380	2556	18	equitable	equitable	ADJ
ftr-380	2556	19	relief	relief	NOUN
ftr-380	2556	20	under	under	ADP
ftr-380	2556	21	§	§	PROPN
ftr-380	2556	22	6015(f	6015(f	NUM
ftr-380	2556	23	)	)	PUNCT
ftr-380	2556	24	because	because	SCONJ
ftr-380	2556	25	there	there	PRON
ftr-380	2556	26	was	be	VERB
ftr-380	2556	27	no	no	DET
ftr-380	2556	28	deficiency	deficiency	NOUN
ftr-380	2556	29	asserted	assert	VERB
ftr-380	2556	30	against	against	ADP
ftr-380	2556	31	her	she	PRON
ftr-380	2556	32	and	and	CCONJ
ftr-380	2556	33	she	she	PRON
ftr-380	2556	34	did	do	AUX
ftr-380	2556	35	not	not	PART
ftr-380	2556	36	elect	elect	VERB
ftr-380	2556	37	relief	relief	NOUN
ftr-380	2556	38	under	under	ADP
ftr-380	2556	39	§	§	PROPN
ftr-380	2556	40	6015(b	6015(b	NOUN
ftr-380	2556	41	)	)	PUNCT
ftr-380	2556	42	or	or	CCONJ
ftr-380	2556	43	(	(	PUNCT
ftr-380	2556	44	c	c	NOUN
ftr-380	2556	45	)	)	PUNCT
ftr-380	2556	46	,	,	PUNCT
ftr-380	2556	47	as	as	SCONJ
ftr-380	2556	48	is	be	AUX
ftr-380	2556	49	required	require	VERB
ftr-380	2556	50	by	by	ADP
ftr-380	2556	51	§	§	PROPN
ftr-380	2556	52	6015(e	6015(e	NUM
ftr-380	2556	53	)	)	PUNCT
ftr-380	2556	54	in	in	ADP
ftr-380	2556	55	order	order	NOUN
ftr-380	2556	56	for	for	SCONJ
ftr-380	2556	57	the	the	DET
ftr-380	2556	58	tax	tax	NOUN
ftr-380	2556	59	court	court	NOUN
ftr-380	2556	60	to	to	PART
ftr-380	2556	61	have	have	VERB
ftr-380	2556	62	jurisdiction	jurisdiction	NOUN
ftr-380	2556	63	on	on	ADP
ftr-380	2556	64	an	an	DET
ftr-380	2556	65	innocent	innocent	ADJ
ftr-380	2556	66	spouse	spouse	NOUN
ftr-380	2556	67	claim	claim	NOUN
ftr-380	2556	68	.	.	PUNCT
ftr-380	2557	1	the	the	DET
ftr-380	2557	2	phrase	phrase	NOUN
ftr-380	2557	3	in	in	ADP
ftr-380	2557	4	§	§	PROPN
ftr-380	2557	5	6015(e	6015(e	NOUN
ftr-380	2557	6	)	)	PUNCT
ftr-380	2557	7	"	"	PUNCT
ftr-380	2557	8	against	against	ADP
ftr-380	2557	9	whom	whom	PRON
ftr-380	2557	10	a	a	DET
ftr-380	2557	11	deficiency	deficiency	NOUN
ftr-380	2557	12	has	have	AUX
ftr-380	2557	13	been	be	AUX
ftr-380	2557	14	asserted	assert	VERB
ftr-380	2557	15	"	"	PUNCT
ftr-380	2557	16	was	be	AUX
ftr-380	2557	17	added	add	VERB
ftr-380	2557	18	in	in	ADP
ftr-380	2557	19	2001	2001	NUM
ftr-380	2557	20	.	.	PUNCT
ftr-380	2558	1	4	4	X
ftr-380	2558	2	.	.	X
ftr-380	2558	3	rev	rev	PROPN
ftr-380	2558	4	.	.	PROPN
ftr-380	2558	5	rul	rul	PROPN
ftr-380	2558	6	.	.	PUNCT
ftr-380	2558	7	2005	2005	NUM
ftr-380	2558	8	-	-	SYM
ftr-380	2558	9	59	59	NUM
ftr-380	2558	10	,	,	PUNCT
ftr-380	2558	11	2005	2005	NUM
ftr-380	2558	12	-	-	SYM
ftr-380	2558	13	37	37	NUM
ftr-380	2558	14	i.r.b	i.r.b	NOUN
ftr-380	2558	15	.	.	PUNCT
ftr-380	2559	1	505	505	NUM
ftr-380	2559	2	(	(	PUNCT
ftr-380	2559	3	9/12/05	9/12/05	NUM
ftr-380	2559	4	)	)	PUNCT
ftr-380	2559	5	.	.	PUNCT
ftr-380	2560	1	joint	joint	ADJ
ftr-380	2560	2	return	return	NOUN
ftr-380	2560	3	prepared	prepare	VERB
ftr-380	2560	4	by	by	ADP
ftr-380	2560	5	revenue	revenue	NOUN
ftr-380	2560	6	agent	agent	NOUN
ftr-380	2560	7	pursuant	pursuant	ADJ
ftr-380	2560	8	to	to	ADP
ftr-380	2560	9	§	§	PROPN
ftr-380	2560	10	6020(b	6020(b	ADV
ftr-380	2560	11	)	)	PUNCT
ftr-380	2560	12	which	which	PRON
ftr-380	2560	13	was	be	AUX
ftr-380	2560	14	signed	sign	VERB
ftr-380	2560	15	by	by	ADP
ftr-380	2560	16	both	both	DET
ftr-380	2560	17	spouses	spouse	NOUN
ftr-380	2560	18	is	be	AUX
ftr-380	2560	19	a	a	DET
ftr-380	2560	20	valid	valid	ADJ
ftr-380	2560	21	joint	joint	ADJ
ftr-380	2560	22	return	return	NOUN
ftr-380	2560	23	.	.	PUNCT
ftr-380	2561	1	form	form	NOUN
ftr-380	2561	2	870	870	NUM
ftr-380	2561	3	,	,	PUNCT
ftr-380	2561	4	waiver	waiver	NOUN
ftr-380	2561	5	of	of	ADP
ftr-380	2561	6	restrictions	restriction	NOUN
ftr-380	2561	7	on	on	ADP
ftr-380	2561	8	assessment	assessment	NOUN
ftr-380	2561	9	and	and	CCONJ
ftr-380	2561	10	collection	collection	NOUN
ftr-380	2561	11	of	of	ADP
ftr-380	2561	12	deficiency	deficiency	NOUN
ftr-380	2561	13	in	in	ADP
ftr-380	2561	14	tax	tax	NOUN
ftr-380	2561	15	and	and	CCONJ
ftr-380	2561	16	acceptance	acceptance	NOUN
ftr-380	2561	17	of	of	ADP
ftr-380	2561	18	overassessment	overassessment	NOUN
ftr-380	2561	19	,	,	PUNCT
ftr-380	2561	20	prepared	prepare	VERB
ftr-380	2561	21	by	by	ADP
ftr-380	2561	22	revenue	revenue	NOUN
ftr-380	2561	23	agent	agent	NOUN
ftr-380	2561	24	that	that	PRON
ftr-380	2561	25	was	be	AUX
ftr-380	2561	26	signed	sign	VERB
ftr-380	2561	27	by	by	ADP
ftr-380	2561	28	both	both	DET
ftr-380	2561	29	spouses	spouse	NOUN
ftr-380	2561	30	is	be	AUX
ftr-380	2561	31	a	a	DET
ftr-380	2561	32	not	not	PART
ftr-380	2561	33	a	a	DET
ftr-380	2561	34	valid	valid	ADJ
ftr-380	2561	35	joint	joint	ADJ
ftr-380	2561	36	return	return	NOUN
ftr-380	2561	37	because	because	SCONJ
ftr-380	2561	38	form	form	NOUN
ftr-380	2561	39	870	870	NUM
ftr-380	2561	40	is	be	AUX
ftr-380	2561	41	not	not	PART
ftr-380	2561	42	verified	verify	VERB
ftr-380	2561	43	by	by	ADP
ftr-380	2561	44	a	a	DET
ftr-380	2561	45	written	write	VERB
ftr-380	2561	46	declaration	declaration	NOUN
ftr-380	2561	47	that	that	SCONJ
ftr-380	2561	48	it	it	PRON
ftr-380	2561	49	is	be	AUX
ftr-380	2561	50	made	make	VERB
ftr-380	2561	51	under	under	ADP
ftr-380	2561	52	the	the	DET
ftr-380	2561	53	penalties	penalty	NOUN
ftr-380	2561	54	of	of	ADP
ftr-380	2561	55	perjury	perjury	NOUN
ftr-380	2561	56	.	.	PUNCT
ftr-380	2562	1	[	[	X
ftr-380	2562	2	vol	vol	NOUN
ftr-380	2562	3	.	.	PUNCT
ftr-380	2562	4	8	8	NUM
ftr-380	2562	5	:	:	PUNCT
ftr-380	2562	6	si	si	PROPN
ftr-380	2562	7	recent	recent	ADJ
ftr-380	2562	8	developments	development	NOUN
ftr-380	2562	9	in	in	ADP
ftr-380	2562	10	federal	federal	ADJ
ftr-380	2562	11	income	income	NOUN
ftr-380	2562	12	taxation	taxation	NOUN
ftr-380	2562	13	5	5	NUM
ftr-380	2562	14	.	.	PUNCT
ftr-380	2562	15	estate	estate	NOUN
ftr-380	2562	16	of	of	ADP
ftr-380	2562	17	canehart	canehart	PROPN
ftr-380	2562	18	v.	v.	PROPN
ftr-380	2562	19	commissioner	commissioner	PROPN
ftr-380	2562	20	,	,	PUNCT
ftr-380	2562	21	125	125	NUM
ftr-380	2562	22	t.c	t.c	PROPN
ftr-380	2562	23	.	.	PROPN
ftr-380	2562	24	211	211	NUM
ftr-380	2562	25	(	(	PUNCT
ftr-380	2562	26	11/14/05	11/14/05	NUM
ftr-380	2562	27	)	)	PUNCT
ftr-380	2562	28	.	.	PUNCT
ftr-380	2563	1	computation	computation	NOUN
ftr-380	2563	2	of	of	ADP
ftr-380	2563	3	the	the	DET
ftr-380	2563	4	deficiency	deficiency	NOUN
ftr-380	2563	5	and	and	CCONJ
ftr-380	2563	6	penalty	penalty	NOUN
ftr-380	2563	7	amounts	amount	VERB
ftr-380	2563	8	allocable	allocable	ADJ
ftr-380	2563	9	to	to	ADP
ftr-380	2563	10	the	the	DET
ftr-380	2563	11	innocent	innocent	ADJ
ftr-380	2563	12	spouse	spouse	NOUN
ftr-380	2563	13	/	/	SYM
ftr-380	2563	14	wife	wife	NOUN
ftr-380	2563	15	based	base	VERB
ftr-380	2563	16	upon	upon	SCONJ
ftr-380	2563	17	disallowed	disallow	VERB
ftr-380	2563	18	losses	loss	NOUN
ftr-380	2563	19	and	and	CCONJ
ftr-380	2563	20	medical	medical	ADJ
ftr-380	2563	21	expenses	expense	NOUN
ftr-380	2563	22	[	[	X
ftr-380	2563	23	erroneous	erroneous	ADJ
ftr-380	2563	24	items	item	NOUN
ftr-380	2563	25	]	]	PUNCT
ftr-380	2563	26	is	be	AUX
ftr-380	2563	27	to	to	PART
ftr-380	2563	28	be	be	AUX
ftr-380	2563	29	made	make	VERB
ftr-380	2563	30	under	under	ADP
ftr-380	2563	31	the	the	DET
ftr-380	2563	32	proportionate	proportionate	ADJ
ftr-380	2563	33	allocation	allocation	NOUN
ftr-380	2563	34	method	method	NOUN
ftr-380	2563	35	after	after	SCONJ
ftr-380	2563	36	the	the	DET
ftr-380	2563	37	disallowed	disallow	VERB
ftr-380	2563	38	items	item	NOUN
ftr-380	2563	39	were	be	AUX
ftr-380	2563	40	allocated	allocate	VERB
ftr-380	2563	41	equally	equally	ADV
ftr-380	2563	42	between	between	ADP
ftr-380	2563	43	the	the	DET
ftr-380	2563	44	two	two	NUM
ftr-380	2563	45	spouses	spouse	NOUN
ftr-380	2563	46	.	.	PUNCT
ftr-380	2564	1	the	the	DET
ftr-380	2564	2	tax	tax	NOUN
ftr-380	2564	3	court	court	NOUN
ftr-380	2564	4	(	(	PUNCT
ftr-380	2564	5	judge	judge	PROPN
ftr-380	2564	6	jacobs	jacobs	PROPN
ftr-380	2564	7	)	)	PUNCT
ftr-380	2564	8	held	hold	VERB
ftr-380	2564	9	that	that	SCONJ
ftr-380	2564	10	§	§	PROPN
ftr-380	2564	11	6015(d	6015(d	PROPN
ftr-380	2564	12	)	)	PUNCT
ftr-380	2564	13	does	do	AUX
ftr-380	2564	14	not	not	PART
ftr-380	2564	15	limit	limit	VERB
ftr-380	2564	16	the	the	DET
ftr-380	2564	17	portion	portion	NOUN
ftr-380	2564	18	of	of	ADP
ftr-380	2564	19	the	the	DET
ftr-380	2564	20	deficiency	deficiency	NOUN
ftr-380	2564	21	properly	properly	ADV
ftr-380	2564	22	allocable	allocable	ADJ
ftr-380	2564	23	to	to	ADP
ftr-380	2564	24	the	the	DET
ftr-380	2564	25	wife	wife	NOUN
ftr-380	2564	26	to	to	ADP
ftr-380	2564	27	her	her	PRON
ftr-380	2564	28	proportionate	proportionate	ADJ
ftr-380	2564	29	share	share	NOUN
ftr-380	2564	30	of	of	ADP
ftr-380	2564	31	the	the	DET
ftr-380	2564	32	taxable	taxable	ADJ
ftr-380	2564	33	income	income	NOUN
ftr-380	2564	34	properly	properly	ADV
ftr-380	2564	35	reported	report	VERB
ftr-380	2564	36	on	on	ADP
ftr-380	2564	37	the	the	DET
ftr-380	2564	38	joint	joint	ADJ
ftr-380	2564	39	return	return	NOUN
ftr-380	2564	40	because	because	SCONJ
ftr-380	2564	41	her	her	PRON
ftr-380	2564	42	husband	husband	NOUN
ftr-380	2564	43	received	receive	VERB
ftr-380	2564	44	a	a	DET
ftr-380	2564	45	tax	tax	NOUN
ftr-380	2564	46	benefit	benefit	NOUN
ftr-380	2564	47	from	from	ADP
ftr-380	2564	48	the	the	DET
ftr-380	2564	49	filing	filing	NOUN
ftr-380	2564	50	of	of	ADP
ftr-380	2564	51	a	a	DET
ftr-380	2564	52	joint	joint	ADJ
ftr-380	2564	53	return	return	NOUN
ftr-380	2564	54	;	;	PUNCT
ftr-380	2564	55	this	this	PRON
ftr-380	2564	56	which	which	PRON
ftr-380	2564	57	limits	limit	VERB
ftr-380	2564	58	the	the	DET
ftr-380	2564	59	amount	amount	NOUN
ftr-380	2564	60	of	of	ADP
ftr-380	2564	61	the	the	DET
ftr-380	2564	62	erroneous	erroneous	ADJ
ftr-380	2564	63	items	item	NOUN
ftr-380	2564	64	that	that	PRON
ftr-380	2564	65	will	will	AUX
ftr-380	2564	66	be	be	AUX
ftr-380	2564	67	allocated	allocate	VERB
ftr-380	2564	68	to	to	ADP
ftr-380	2564	69	him	he	PRON
ftr-380	2564	70	(	(	PUNCT
ftr-380	2564	71	with	with	SCONJ
ftr-380	2564	72	the	the	DET
ftr-380	2564	73	excess	excess	NOUN
ftr-380	2564	74	to	to	PART
ftr-380	2564	75	be	be	AUX
ftr-380	2564	76	allocated	allocate	VERB
ftr-380	2564	77	to	to	ADP
ftr-380	2564	78	the	the	DET
ftr-380	2564	79	wife	wife	NOUN
ftr-380	2564	80	)	)	PUNCT
ftr-380	2564	81	.	.	PUNCT
ftr-380	2565	1	&	&	CCONJ
ftr-380	2565	2	although	although	SCONJ
ftr-380	2565	3	items	item	NOUN
ftr-380	2565	4	are	be	AUX
ftr-380	2565	5	allocated	allocate	VERB
ftr-380	2565	6	for	for	ADP
ftr-380	2565	7	this	this	DET
ftr-380	2565	8	purpose	purpose	NOUN
ftr-380	2565	9	as	as	SCONJ
ftr-380	2565	10	if	if	SCONJ
ftr-380	2565	11	the	the	DET
ftr-380	2565	12	spouses	spouse	NOUN
ftr-380	2565	13	had	have	AUX
ftr-380	2565	14	filed	file	VERB
ftr-380	2565	15	separate	separate	ADJ
ftr-380	2565	16	returns	return	NOUN
ftr-380	2565	17	,	,	PUNCT
ftr-380	2565	18	the	the	DET
ftr-380	2565	19	allocation	allocation	NOUN
ftr-380	2565	20	does	do	AUX
ftr-380	2565	21	not	not	PART
ftr-380	2565	22	require	require	VERB
ftr-380	2565	23	that	that	SCONJ
ftr-380	2565	24	the	the	DET
ftr-380	2565	25	innocent	innocent	ADJ
ftr-380	2565	26	spouse	spouse	NOUN
ftr-380	2565	27	's	's	PART
ftr-380	2565	28	ultimate	ultimate	ADJ
ftr-380	2565	29	tax	tax	NOUN
ftr-380	2565	30	liability	liability	NOUN
ftr-380	2565	31	be	be	AUX
ftr-380	2565	32	limited	limit	VERB
ftr-380	2565	33	to	to	ADP
ftr-380	2565	34	the	the	DET
ftr-380	2565	35	amount	amount	NOUN
ftr-380	2565	36	that	that	PRON
ftr-380	2565	37	would	would	AUX
ftr-380	2565	38	have	have	AUX
ftr-380	2565	39	been	be	AUX
ftr-380	2565	40	her	her	PRON
ftr-380	2565	41	tax	tax	NOUN
ftr-380	2565	42	liability	liability	NOUN
ftr-380	2565	43	if	if	SCONJ
ftr-380	2565	44	separate	separate	ADJ
ftr-380	2565	45	returns	return	NOUN
ftr-380	2565	46	actually	actually	ADV
ftr-380	2565	47	had	have	AUX
ftr-380	2565	48	been	be	AUX
ftr-380	2565	49	filed	file	VERB
ftr-380	2565	50	.	.	PUNCT
ftr-380	2566	1	the	the	DET
ftr-380	2566	2	deficiency	deficiency	NOUN
ftr-380	2566	3	is	be	AUX
ftr-380	2566	4	not	not	PART
ftr-380	2566	5	allocated	allocate	VERB
ftr-380	2566	6	in	in	ADP
ftr-380	2566	7	proportion	proportion	NOUN
ftr-380	2566	8	to	to	ADP
ftr-380	2566	9	taxable	taxable	ADJ
ftr-380	2566	10	income	income	NOUN
ftr-380	2566	11	,	,	PUNCT
ftr-380	2566	12	but	but	CCONJ
ftr-380	2566	13	rather	rather	ADV
ftr-380	2566	14	the	the	DET
ftr-380	2566	15	deficiency	deficiency	NOUN
ftr-380	2566	16	is	be	AUX
ftr-380	2566	17	allocated	allocate	VERB
ftr-380	2566	18	in	in	ADP
ftr-380	2566	19	proportion	proportion	NOUN
ftr-380	2566	20	to	to	ADP
ftr-380	2566	21	the	the	DET
ftr-380	2566	22	erroneous	erroneous	ADJ
ftr-380	2566	23	items	item	NOUN
ftr-380	2566	24	giving	give	VERB
ftr-380	2566	25	rise	rise	NOUN
ftr-380	2566	26	to	to	ADP
ftr-380	2566	27	the	the	DET
ftr-380	2566	28	deficiency	deficiency	NOUN
ftr-380	2566	29	that	that	PRON
ftr-380	2566	30	are	be	AUX
ftr-380	2566	31	assigned	assign	VERB
ftr-380	2566	32	to	to	ADP
ftr-380	2566	33	each	each	DET
ftr-380	2566	34	spouse	spouse	NOUN
ftr-380	2566	35	.	.	PUNCT
ftr-380	2567	1	reg	reg	NOUN
ftr-380	2567	2	.	.	PUNCT
ftr-380	2568	1	§	§	PROPN
ftr-380	2568	2	1.6015	1.6015	NUM
ftr-380	2568	3	-	-	SYM
ftr-380	2568	4	3(d)(4)(i)(a	3(d)(4)(i)(a	NUM
ftr-380	2568	5	)	)	PUNCT
ftr-380	2568	6	.	.	PUNCT
ftr-380	2569	1	6	6	X
ftr-380	2569	2	.	.	X
ftr-380	2569	3	aranda	aranda	PROPN
ftr-380	2569	4	v.	v.	PROPN
ftr-380	2569	5	commissioner	commissioner	PROPN
ftr-380	2569	6	,	,	PUNCT
ftr-380	2569	7	432	432	NUM
ftr-380	2569	8	f.3d	f.3d	NUM
ftr-380	2569	9	1140	1140	NUM
ftr-380	2569	10	(	(	PUNCT
ftr-380	2569	11	10th	10th	ADJ
ftr-380	2569	12	cir	cir	NOUN
ftr-380	2569	13	.	.	PUNCT
ftr-380	2570	1	12/20/05	12/20/05	NUM
ftr-380	2570	2	)	)	PUNCT
ftr-380	2570	3	.	.	PUNCT
ftr-380	2571	1	irs	irs	PROPN
ftr-380	2571	2	did	do	AUX
ftr-380	2571	3	not	not	PART
ftr-380	2571	4	abuse	abuse	VERB
ftr-380	2571	5	discretion	discretion	NOUN
ftr-380	2571	6	in	in	ADP
ftr-380	2571	7	granting	grant	VERB
ftr-380	2571	8	relief	relief	NOUN
ftr-380	2571	9	from	from	ADP
ftr-380	2571	10	fraud	fraud	NOUN
ftr-380	2571	11	penalty	penalty	NOUN
ftr-380	2571	12	and	and	CCONJ
ftr-380	2571	13	interest	interest	NOUN
ftr-380	2571	14	on	on	ADP
ftr-380	2571	15	the	the	DET
ftr-380	2571	16	fraud	fraud	NOUN
ftr-380	2571	17	penalty	penalty	NOUN
ftr-380	2571	18	,	,	PUNCT
ftr-380	2571	19	but	but	CCONJ
ftr-380	2571	20	not	not	PART
ftr-380	2571	21	from	from	ADP
ftr-380	2571	22	any	any	DET
ftr-380	2571	23	portion	portion	NOUN
ftr-380	2571	24	of	of	ADP
ftr-380	2571	25	the	the	DET
ftr-380	2571	26	underlying	underlying	ADJ
ftr-380	2571	27	tax	tax	NOUN
ftr-380	2571	28	deficiency	deficiency	NOUN
ftr-380	2571	29	liability	liability	NOUN
ftr-380	2571	30	,	,	PUNCT
ftr-380	2571	31	pursuant	pursuant	ADJ
ftr-380	2571	32	to	to	ADP
ftr-380	2571	33	§	§	PROPN
ftr-380	2571	34	6015(f	6015(f	NUM
ftr-380	2571	35	)	)	PUNCT
ftr-380	2571	36	,	,	PUNCT
ftr-380	2571	37	even	even	ADV
ftr-380	2571	38	though	though	SCONJ
ftr-380	2571	39	taxpayer	taxpayer	NOUN
ftr-380	2571	40	requested	request	VERB
ftr-380	2571	41	relief	relief	NOUN
ftr-380	2571	42	under	under	ADP
ftr-380	2571	43	§	§	PROPN
ftr-380	2571	44	6015(b	6015(b	NOUN
ftr-380	2571	45	)	)	PUNCT
ftr-380	2571	46	,	,	PUNCT
ftr-380	2571	47	not	not	PART
ftr-380	2571	48	§	§	PROPN
ftr-380	2571	49	6015(f	6015(f	NUM
ftr-380	2571	50	)	)	PUNCT
ftr-380	2571	51	,	,	PUNCT
ftr-380	2571	52	and	and	CCONJ
ftr-380	2571	53	the	the	DET
ftr-380	2571	54	irs	irs	PROPN
ftr-380	2571	55	notice	notice	NOUN
ftr-380	2571	56	mistakenly	mistakenly	ADV
ftr-380	2571	57	referred	refer	VERB
ftr-380	2571	58	to	to	ADP
ftr-380	2571	59	relief	relief	NOUN
ftr-380	2571	60	being	be	AUX
ftr-380	2571	61	granted	grant	VERB
ftr-380	2571	62	under	under	ADP
ftr-380	2571	63	§	§	PROPN
ftr-380	2571	64	6015(b	6015(b	NOUN
ftr-380	2571	65	)	)	PUNCT
ftr-380	2571	66	.	.	PUNCT
ftr-380	2572	1	7	7	X
ftr-380	2572	2	.	.	X
ftr-380	2572	3	ordlock	ordlock	PROPN
ftr-380	2572	4	v.	v.	PROPN
ftr-380	2572	5	commissioner	commissioner	NOUN
ftr-380	2572	6	,	,	PUNCT
ftr-380	2572	7	126	126	NUM
ftr-380	2572	8	t.c	t.c	PROPN
ftr-380	2572	9	.	.	PROPN
ftr-380	2573	1	47	47	NUM
ftr-380	2573	2	(	(	PUNCT
ftr-380	2573	3	1/19/06	1/19/06	NUM
ftr-380	2573	4	)	)	PUNCT
ftr-380	2573	5	(	(	PUNCT
ftr-380	2573	6	reviewed	review	VERB
ftr-380	2573	7	,	,	PUNCT
ftr-380	2573	8	10	10	NUM
ftr-380	2573	9	-	-	SYM
ftr-380	2573	10	8)	8)	NUM
ftr-380	2573	11	.	.	PUNCT
ftr-380	2574	1	taxpayer	taxpayer	NOUN
ftr-380	2574	2	is	be	AUX
ftr-380	2574	3	not	not	PART
ftr-380	2574	4	entitled	entitle	VERB
ftr-380	2574	5	to	to	ADP
ftr-380	2574	6	a	a	DET
ftr-380	2574	7	refund	refund	NOUN
ftr-380	2574	8	of	of	ADP
ftr-380	2574	9	amounts	amount	NOUN
ftr-380	2574	10	from	from	ADP
ftr-380	2574	11	community	community	NOUN
ftr-380	2574	12	property	property	NOUN
ftr-380	2574	13	used	use	VERB
ftr-380	2574	14	to	to	PART
ftr-380	2574	15	pay	pay	VERB
ftr-380	2574	16	her	her	PRON
ftr-380	2574	17	husband	husband	NOUN
ftr-380	2574	18	's	's	PART
ftr-380	2574	19	tax	tax	NOUN
ftr-380	2574	20	liabilities	liability	NOUN
ftr-380	2574	21	understatements	understatement	VERB
ftr-380	2574	22	because	because	SCONJ
ftr-380	2574	23	under	under	ADP
ftr-380	2574	24	california	california	PROPN
ftr-380	2574	25	state	state	NOUN
ftr-380	2574	26	law	law	NOUN
ftr-380	2574	27	community	community	NOUN
ftr-380	2574	28	property	property	NOUN
ftr-380	2574	29	is	be	AUX
ftr-380	2574	30	subject	subject	ADJ
ftr-380	2574	31	to	to	ADP
ftr-380	2574	32	an	an	DET
ftr-380	2574	33	obligation	obligation	NOUN
ftr-380	2574	34	of	of	ADP
ftr-380	2574	35	one	one	NUM
ftr-380	2574	36	spouse	spouse	NOUN
ftr-380	2574	37	.	.	PUNCT
ftr-380	2575	1	h.	h.	PROPN
ftr-380	2575	2	miscellaneous	miscellaneous	ADJ
ftr-380	2575	3	1	1	NUM
ftr-380	2575	4	.	.	PUNCT
ftr-380	2575	5	burton	burton	PROPN
ftr-380	2575	6	kanter	kanter	PROPN
ftr-380	2575	7	in	in	ADP
ftr-380	2575	8	trouble	trouble	NOUN
ftr-380	2575	9	again	again	ADV
ftr-380	2575	10	.	.	PUNCT
ftr-380	2576	1	investment	investment	NOUN
ftr-380	2576	2	research	research	NOUN
ftr-380	2576	3	associates	associates	PROPN
ftr-380	2576	4	.	.	PUNCT
ftr-380	2577	1	ltd	ltd	PROPN
ftr-380	2577	2	.	.	PROPN
ftr-380	2578	1	v.	v.	PROPN
ftr-380	2578	2	commissioner	commissioner	PROPN
ftr-380	2578	3	,	,	PUNCT
ftr-380	2578	4	t.c	t.c	PROPN
ftr-380	2578	5	.	.	PROPN
ftr-380	2578	6	memo	memo	NOUN
ftr-380	2578	7	.	.	PUNCT
ftr-380	2579	1	1999	1999	NUM
ftr-380	2579	2	-	-	SYM
ftr-380	2579	3	407	407	NUM
ftr-380	2579	4	(	(	PUNCT
ftr-380	2579	5	12/15/99	12/15/99	NUM
ftr-380	2579	6	)	)	PUNCT
ftr-380	2579	7	.	.	PUNCT
ftr-380	2580	1	in	in	ADP
ftr-380	2580	2	a	a	DET
ftr-380	2580	3	600	600	NUM
ftr-380	2580	4	-	-	PUNCT
ftr-380	2580	5	page	page	NOUN
ftr-380	2580	6	opinion	opinion	NOUN
ftr-380	2580	7	burton	burton	PROPN
ftr-380	2580	8	kanter	kanter	PROPN
ftr-380	2580	9	was	be	AUX
ftr-380	2580	10	held	hold	VERB
ftr-380	2580	11	liable	liable	ADJ
ftr-380	2580	12	for	for	ADP
ftr-380	2580	13	the	the	DET
ftr-380	2580	14	§	§	PROPN
ftr-380	2580	15	6653	6653	NUM
ftr-380	2580	16	fraud	fraud	NOUN
ftr-380	2580	17	penalty	penalty	NOUN
ftr-380	2580	18	by	by	ADP
ftr-380	2580	19	reason	reason	NOUN
ftr-380	2580	20	of	of	ADP
ftr-380	2580	21	his	his	PRON
ftr-380	2580	22	being	be	AUX
ftr-380	2580	23	"	"	PUNCT
ftr-380	2580	24	the	the	DET
ftr-380	2580	25	architect	architect	NOUN
ftr-380	2580	26	who	who	PRON
ftr-380	2580	27	planned	plan	VERB
ftr-380	2580	28	and	and	CCONJ
ftr-380	2580	29	executed	execute	VERB
ftr-380	2580	30	the	the	DET
ftr-380	2580	31	elaborate	elaborate	ADJ
ftr-380	2580	32	scheme	scheme	NOUN
ftr-380	2580	33	with	with	ADP
ftr-380	2580	34	respect	respect	NOUN
ftr-380	2580	35	to	to	ADP
ftr-380	2580	36	the	the	DET
ftr-380	2580	37	kickback	kickback	NOUN
ftr-380	2580	38	income	income	NOUN
ftr-380	2580	39	payments	payment	NOUN
ftr-380	2580	40	....	....	PUNCT
ftr-380	2581	1	in	in	ADP
ftr-380	2581	2	our	our	PRON
ftr-380	2581	3	view	view	NOUN
ftr-380	2581	4	,	,	PUNCT
ftr-380	2581	5	what	what	PRON
ftr-380	2581	6	we	we	PRON
ftr-380	2581	7	have	have	AUX
ftr-380	2581	8	here	here	ADV
ftr-380	2581	9	,	,	PUNCT
ftr-380	2581	10	purely	purely	ADV
ftr-380	2581	11	and	and	CCONJ
ftr-380	2581	12	simply	simply	ADV
ftr-380	2581	13	,	,	PUNCT
ftr-380	2581	14	is	be	AUX
ftr-380	2581	15	a	a	DET
ftr-380	2581	16	concerted	concerted	ADJ
ftr-380	2581	17	effort	effort	NOUN
ftr-380	2581	18	by	by	ADP
ftr-380	2581	19	an	an	DET
ftr-380	2581	20	experienced	experienced	ADJ
ftr-380	2581	21	tax	tax	NOUN
ftr-380	2581	22	lawyer	lawyer	NOUN
ftr-380	2582	1	[	[	X
ftr-380	2582	2	kanter	kanter	X
ftr-380	2582	3	]	]	PUNCT
ftr-380	2582	4	and	and	CCONJ
ftr-380	2582	5	two	two	NUM
ftr-380	2582	6	corporate	corporate	ADJ
ftr-380	2582	7	executives	executive	NOUN
ftr-380	2582	8	[	[	X
ftr-380	2582	9	claude	claude	PROPN
ftr-380	2582	10	ballard	ballard	PROPN
ftr-380	2582	11	and	and	CCONJ
ftr-380	2582	12	robert	robert	PROPN
ftr-380	2582	13	lisle	lisle	PROPN
ftr-380	2582	14	]	]	PUNCT
ftr-380	2582	15	to	to	PART
ftr-380	2582	16	defeat	defeat	VERB
ftr-380	2582	17	and	and	CCONJ
ftr-380	2582	18	evade	evade	VERB
ftr-380	2582	19	the	the	DET
ftr-380	2582	20	payments	payment	NOUN
ftr-380	2582	21	of	of	ADP
ftr-380	2582	22	taxes	taxis	NOUN
ftr-380	2582	23	and	and	CCONJ
ftr-380	2582	24	to	to	PART
ftr-380	2582	25	cover	cover	VERB
ftr-380	2582	26	up	up	ADP
ftr-380	2582	27	their	their	PRON
ftr-380	2582	28	illegal	illegal	ADJ
ftr-380	2582	29	acts	act	NOUN
ftr-380	2582	30	so	so	SCONJ
ftr-380	2582	31	that	that	SCONJ
ftr-380	2582	32	the	the	DET
ftr-380	2582	33	corporations	corporation	NOUN
ftr-380	2582	34	[	[	X
ftr-380	2582	35	employing	employ	VERB
ftr-380	2582	36	the	the	DET
ftr-380	2582	37	two	two	NUM
ftr-380	2582	38	corporate	corporate	ADJ
ftr-380	2582	39	executives	executive	NOUN
ftr-380	2582	40	]	]	PUNCT
ftr-380	2582	41	and	and	CCONJ
ftr-380	2582	42	the	the	DET
ftr-380	2582	43	federal	federal	ADJ
ftr-380	2582	44	government	government	NOUN
ftr-380	2582	45	would	would	AUX
ftr-380	2582	46	be	be	AUX
ftr-380	2582	47	unable	unable	ADJ
ftr-380	2582	48	to	to	PART
ftr-380	2582	49	discover	discover	VERB
ftr-380	2582	50	them	they	PRON
ftr-380	2582	51	.	.	PUNCT
ftr-380	2582	52	"	"	PUNCT
ftr-380	2583	1	20061	20061	NUM
ftr-380	2583	2	florida	florida	PROPN
ftr-380	2583	3	tax	tax	NOUN
ftr-380	2583	4	review	review	NOUN
ftr-380	2583	5	0	0	PUNCT
ftr-380	2584	1	the	the	DET
ftr-380	2584	2	taxpayers	taxpayer	NOUN
ftr-380	2584	3	subsequently	subsequently	ADV
ftr-380	2584	4	moved	move	VERB
ftr-380	2584	5	to	to	PART
ftr-380	2584	6	have	have	VERB
ftr-380	2584	7	access	access	NOUN
ftr-380	2584	8	to	to	ADP
ftr-380	2584	9	the	the	DET
ftr-380	2584	10	special	special	ADJ
ftr-380	2584	11	trial	trial	NOUN
ftr-380	2584	12	judge	judge	NOUN
ftr-380	2584	13	's	's	PART
ftr-380	2584	14	"	"	PUNCT
ftr-380	2584	15	reports	report	NOUN
ftr-380	2584	16	,	,	PUNCT
ftr-380	2584	17	draft	draft	NOUN
ftr-380	2584	18	opinions	opinion	NOUN
ftr-380	2584	19	,	,	PUNCT
ftr-380	2584	20	or	or	CCONJ
ftr-380	2584	21	similar	similar	ADJ
ftr-380	2584	22	documents	document	NOUN
ftr-380	2584	23	"	"	PUNCT
ftr-380	2584	24	prepared	prepare	VERB
ftr-380	2584	25	under	under	ADP
ftr-380	2584	26	tax	tax	NOUN
ftr-380	2584	27	court	court	NOUN
ftr-380	2584	28	rule	rule	NOUN
ftr-380	2584	29	183(b	183(b	NOUN
ftr-380	2584	30	)	)	PUNCT
ftr-380	2584	31	.	.	PUNCT
ftr-380	2585	1	they	they	PRON
ftr-380	2585	2	based	base	VERB
ftr-380	2585	3	their	their	PRON
ftr-380	2585	4	motion	motion	NOUN
ftr-380	2585	5	on	on	ADP
ftr-380	2585	6	conversations	conversation	NOUN
ftr-380	2585	7	with	with	ADP
ftr-380	2585	8	two	two	NUM
ftr-380	2585	9	unnamed5	unnamed5	ADJ
ftr-380	2585	10	tax	tax	NOUN
ftr-380	2585	11	court	court	NOUN
ftr-380	2585	12	judges	judge	NOUN
ftr-380	2585	13	that	that	SCONJ
ftr-380	2585	14	the	the	DET
ftr-380	2585	15	original	original	ADJ
ftr-380	2585	16	draft	draft	NOUN
ftr-380	2585	17	opinion	opinion	NOUN
ftr-380	2585	18	from	from	ADP
ftr-380	2585	19	the	the	DET
ftr-380	2585	20	special	special	ADJ
ftr-380	2585	21	trial	trial	NOUN
ftr-380	2585	22	judge	judge	NOUN
ftr-380	2585	23	was	be	AUX
ftr-380	2585	24	changed	change	VERB
ftr-380	2585	25	by	by	ADP
ftr-380	2585	26	judge	judge	PROPN
ftr-380	2585	27	dawson	dawson	PROPN
ftr-380	2585	28	before	before	SCONJ
ftr-380	2585	29	he	he	PRON
ftr-380	2585	30	adopted	adopt	VERB
ftr-380	2585	31	it	it	PRON
ftr-380	2585	32	.	.	PUNCT
ftr-380	2586	1	they	they	PRON
ftr-380	2586	2	were	be	AUX
ftr-380	2586	3	turned	turn	VERB
ftr-380	2586	4	down	down	ADP
ftr-380	2586	5	because	because	SCONJ
ftr-380	2586	6	the	the	DET
ftr-380	2586	7	tax	tax	NOUN
ftr-380	2586	8	court	court	NOUN
ftr-380	2586	9	held	hold	VERB
ftr-380	2586	10	that	that	SCONJ
ftr-380	2586	11	the	the	DET
ftr-380	2586	12	documents	document	NOUN
ftr-380	2586	13	were	be	AUX
ftr-380	2586	14	related	relate	VERB
ftr-380	2586	15	to	to	ADP
ftr-380	2586	16	its	its	PRON
ftr-380	2586	17	internal	internal	ADJ
ftr-380	2586	18	deliberative	deliberative	ADJ
ftr-380	2586	19	processes	process	NOUN
ftr-380	2586	20	.	.	PUNCT
ftr-380	2587	1	see	see	VERB
ftr-380	2587	2	,	,	PUNCT
ftr-380	2587	3	tax	tax	NOUN
ftr-380	2587	4	court	court	NOUN
ftr-380	2587	5	order	order	NOUN
ftr-380	2587	6	denying	deny	VERB
ftr-380	2587	7	motion	motion	NOUN
ftr-380	2587	8	,	,	PUNCT
ftr-380	2587	9	2001	2001	NUM
ftr-380	2587	10	tnt	tnt	PROPN
ftr-380	2587	11	23	23	NUM
ftr-380	2587	12	-	-	SYM
ftr-380	2587	13	31	31	NUM
ftr-380	2587	14	(	(	PUNCT
ftr-380	2587	15	4/26/00	4/26/00	NUM
ftr-380	2587	16	)	)	PUNCT
ftr-380	2587	17	and	and	CCONJ
ftr-380	2587	18	(	(	PUNCT
ftr-380	2587	19	on	on	ADP
ftr-380	2587	20	reconsideration	reconsideration	NOUN
ftr-380	2587	21	)	)	PUNCT
ftr-380	2587	22	2001	2001	NUM
ftr-380	2587	23	tnt	tnt	NOUN
ftr-380	2587	24	23	23	NUM
ftr-380	2587	25	-	-	SYM
ftr-380	2587	26	30	30	NUM
ftr-380	2587	27	(	(	PUNCT
ftr-380	2587	28	8/30/00	8/30/00	NUM
ftr-380	2587	29	)	)	PUNCT
ftr-380	2587	30	.	.	PUNCT
ftr-380	2588	1	taxpayers	taxpayer	NOUN
ftr-380	2588	2	sought	seek	VERB
ftr-380	2588	3	mandamus	mandamus	NOUN
ftr-380	2588	4	from	from	ADP
ftr-380	2588	5	the	the	DET
ftr-380	2588	6	fifth	fifth	ADJ
ftr-380	2588	7	,	,	PUNCT
ftr-380	2588	8	seventh	seventh	ADJ
ftr-380	2588	9	and	and	CCONJ
ftr-380	2588	10	eleventh	eleventh	ADJ
ftr-380	2588	11	circuits	circuit	NOUN
ftr-380	2588	12	,	,	PUNCT
ftr-380	2588	13	but	but	CCONJ
ftr-380	2588	14	were	be	AUX
ftr-380	2588	15	unsuccessful	unsuccessful	ADJ
ftr-380	2588	16	.	.	PUNCT
ftr-380	2589	1	a.	a.	NOUN
ftr-380	2590	1	the	the	DET
ftr-380	2590	2	tax	tax	NOUN
ftr-380	2590	3	court	court	NOUN
ftr-380	2590	4	's	's	PART
ftr-380	2590	5	procedures	procedure	NOUN
ftr-380	2590	6	are	be	AUX
ftr-380	2590	7	vindicated	vindicate	VERB
ftr-380	2590	8	and	and	CCONJ
ftr-380	2590	9	taxpayer	taxpayer	PROPN
ftr-380	2590	10	ballard	ballard	PROPN
ftr-380	2590	11	loses	lose	VERB
ftr-380	2590	12	on	on	ADP
ftr-380	2590	13	appeal	appeal	NOUN
ftr-380	2590	14	on	on	ADP
ftr-380	2590	15	the	the	DET
ftr-380	2590	16	fraud	fraud	NOUN
ftr-380	2590	17	issue	issue	NOUN
ftr-380	2590	18	in	in	ADP
ftr-380	2590	19	the	the	DET
ftr-380	2590	20	eleventh	eleventh	ADJ
ftr-380	2590	21	circuit	circuit	NOUN
ftr-380	2590	22	.	.	PUNCT
ftr-380	2591	1	ballard	ballard	PROPN
ftr-380	2591	2	v.	v.	PROPN
ftr-380	2591	3	commissioner	commissioner	PROPN
ftr-380	2591	4	,	,	PUNCT
ftr-380	2591	5	321	321	NUM
ftr-380	2591	6	f.3d	f.3d	NUM
ftr-380	2591	7	1037	1037	NUM
ftr-380	2591	8	(	(	PUNCT
ftr-380	2591	9	11th	11th	ADJ
ftr-380	2591	10	cir	cir	NOUN
ftr-380	2591	11	.	.	PUNCT
ftr-380	2592	1	2/13/03	2/13/03	NUM
ftr-380	2592	2	)	)	PUNCT
ftr-380	2592	3	,	,	PUNCT
ftr-380	2592	4	affg	affg	PROPN
ftr-380	2592	5	t.c	t.c	PROPN
ftr-380	2592	6	.	.	PROPN
ftr-380	2592	7	memo	memo	NOUN
ftr-380	2592	8	.	.	PUNCT
ftr-380	2593	1	1999	1999	NUM
ftr-380	2593	2	-	-	SYM
ftr-380	2593	3	407	407	NUM
ftr-380	2593	4	.	.	PUNCT
ftr-380	2594	1	the	the	DET
ftr-380	2594	2	eleventh	eleventh	ADJ
ftr-380	2594	3	circuit	circuit	NOUN
ftr-380	2594	4	affirmed	affirm	VERB
ftr-380	2594	5	the	the	DET
ftr-380	2594	6	tax	tax	NOUN
ftr-380	2594	7	court	court	NOUN
ftr-380	2594	8	decision	decision	NOUN
ftr-380	2594	9	and	and	CCONJ
ftr-380	2594	10	rejected	reject	VERB
ftr-380	2594	11	the	the	DET
ftr-380	2594	12	taxpayers	taxpayer	NOUN
ftr-380	2594	13	'	'	PART
ftr-380	2594	14	argument	argument	NOUN
ftr-380	2594	15	that	that	PRON
ftr-380	2594	16	changes	change	NOUN
ftr-380	2594	17	allegedly	allegedly	ADV
ftr-380	2594	18	made	make	VERB
ftr-380	2594	19	by	by	ADP
ftr-380	2594	20	the	the	DET
ftr-380	2594	21	tax	tax	NOUN
ftr-380	2594	22	court	court	PROPN
ftr-380	2594	23	special	special	ADJ
ftr-380	2594	24	trial	trial	NOUN
ftr-380	2594	25	judge	judge	NOUN
ftr-380	2594	26	were	be	AUX
ftr-380	2594	27	improper	improper	ADJ
ftr-380	2594	28	.	.	PUNCT
ftr-380	2595	1	b.	b.	PROPN
ftr-380	2596	1	the	the	DET
ftr-380	2596	2	tax	tax	NOUN
ftr-380	2596	3	court	court	NOUN
ftr-380	2596	4	's	's	PART
ftr-380	2596	5	procedures	procedure	NOUN
ftr-380	2596	6	are	be	AUX
ftr-380	2596	7	vindicated	vindicate	VERB
ftr-380	2596	8	and	and	CCONJ
ftr-380	2596	9	taxpayer	taxpayer	PROPN
ftr-380	2596	10	kanter	kanter	PROPN
ftr-380	2596	11	's	's	PART
ftr-380	2596	12	estate6	estate6	NOUN
ftr-380	2596	13	loses	lose	VERB
ftr-380	2596	14	on	on	ADP
ftr-380	2596	15	appeal	appeal	NOUN
ftr-380	2596	16	on	on	ADP
ftr-380	2596	17	the	the	DET
ftr-380	2596	18	fraud	fraud	NOUN
ftr-380	2596	19	issue	issue	NOUN
ftr-380	2596	20	in	in	ADP
ftr-380	2596	21	the	the	DET
ftr-380	2596	22	eleventh	eleventh	ADJ
ftr-380	2596	23	circuit	circuit	NOUN
ftr-380	2596	24	estate	estate	NOUN
ftr-380	2596	25	of	of	ADP
ftr-380	2596	26	kanter	kanter	PROPN
ftr-380	2596	27	v.	v.	PROPN
ftr-380	2596	28	commissioner	commissioner	PROPN
ftr-380	2596	29	,	,	PUNCT
ftr-380	2596	30	337	337	NUM
ftr-380	2596	31	f.3d	f.3d	NUM
ftr-380	2596	32	833	833	NUM
ftr-380	2596	33	(	(	PUNCT
ftr-380	2596	34	7th	7th	ADJ
ftr-380	2596	35	cir	cir	NOUN
ftr-380	2596	36	.	.	PUNCT
ftr-380	2597	1	7/24/03	7/24/03	NUM
ftr-380	2597	2	)	)	PUNCT
ftr-380	2597	3	(	(	PUNCT
ftr-380	2597	4	per	per	ADP
ftr-380	2597	5	curiam	curiam	NOUN
ftr-380	2597	6	)	)	PUNCT
ftr-380	2597	7	(	(	PUNCT
ftr-380	2597	8	2	2	NUM
ftr-380	2597	9	-	-	SYM
ftr-380	2597	10	1	1	NUM
ftr-380	2597	11	)	)	PUNCT
ftr-380	2597	12	,	,	PUNCT
ftr-380	2597	13	aff'g	aff'g	VERB
ftr-380	2597	14	in	in	ADP
ftr-380	2597	15	part	part	NOUN
ftr-380	2597	16	and	and	CCONJ
ftr-380	2597	17	rev'g	rev'g	NOUN
ftr-380	2597	18	in	in	ADP
ftr-380	2597	19	part	part	NOUN
ftr-380	2597	20	t.c	t.c	PROPN
ftr-380	2597	21	.	.	PROPN
ftr-380	2597	22	memo	memo	NOUN
ftr-380	2597	23	.	.	PUNCT
ftr-380	2598	1	1999	1999	NUM
ftr-380	2598	2	-	-	SYM
ftr-380	2598	3	407	407	NUM
ftr-380	2598	4	.	.	PUNCT
ftr-380	2599	1	c.	c.	NOUN
ftr-380	2599	2	the	the	DET
ftr-380	2599	3	tax	tax	NOUN
ftr-380	2599	4	court	court	NOUN
ftr-380	2599	5	's	's	PART
ftr-380	2599	6	procedures	procedure	NOUN
ftr-380	2599	7	are	be	AUX
ftr-380	2599	8	vindicated	vindicate	VERB
ftr-380	2599	9	but	but	CCONJ
ftr-380	2599	10	taxpayer	taxpayer	PROPN
ftr-380	2599	11	lisle	lisle	PROPN
ftr-380	2599	12	's	's	PART
ftr-380	2599	13	estate	estate	NOUN
ftr-380	2599	14	wins	win	VERB
ftr-380	2599	15	on	on	ADP
ftr-380	2599	16	appeal	appeal	NOUN
ftr-380	2599	17	on	on	ADP
ftr-380	2599	18	the	the	DET
ftr-380	2599	19	fraud	fraud	NOUN
ftr-380	2599	20	issue	issue	NOUN
ftr-380	2599	21	in	in	ADP
ftr-380	2599	22	the	the	DET
ftr-380	2599	23	fifth	fifth	ADJ
ftr-380	2599	24	circuit	circuit	NOUN
ftr-380	2599	25	.	.	PUNCT
ftr-380	2600	1	estate	estate	NOUN
ftr-380	2600	2	of	of	ADP
ftr-380	2600	3	lisle	lisle	PROPN
ftr-380	2600	4	v.	v.	CCONJ
ftr-380	2600	5	commissioner	commissioner	PROPN
ftr-380	2600	6	,	,	PUNCT
ftr-380	2600	7	341	341	NUM
ftr-380	2600	8	f.3d	f.3d	NUM
ftr-380	2600	9	364	364	NUM
ftr-380	2600	10	(	(	PUNCT
ftr-380	2600	11	5th	5th	ADJ
ftr-380	2600	12	cir	cir	NOUN
ftr-380	2600	13	.	.	PUNCT
ftr-380	2601	1	7/30/03	7/30/03	NUM
ftr-380	2601	2	)	)	PUNCT
ftr-380	2601	3	,	,	PUNCT
ftr-380	2602	1	affg	affg	PROPN
ftr-380	2602	2	in	in	ADP
ftr-380	2602	3	part	part	NOUN
ftr-380	2602	4	and	and	CCONJ
ftr-380	2602	5	rev'g	rev'g	NOUN
ftr-380	2602	6	in	in	ADP
ftr-380	2602	7	part	part	NOUN
ftr-380	2602	8	t.c	t.c	PROPN
ftr-380	2602	9	.	.	PROPN
ftr-380	2602	10	memo	memo	NOUN
ftr-380	2602	11	.	.	PUNCT
ftr-380	2603	1	1999	1999	NUM
ftr-380	2603	2	-	-	SYM
ftr-380	2603	3	407	407	NUM
ftr-380	2603	4	.	.	PUNCT
ftr-380	2604	1	the	the	DET
ftr-380	2604	2	fifth	fifth	ADJ
ftr-380	2604	3	circuit	circuit	NOUN
ftr-380	2604	4	(	(	PUNCT
ftr-380	2604	5	judge	judge	PROPN
ftr-380	2604	6	higginbotham	higginbotham	PROPN
ftr-380	2604	7	)	)	PUNCT
ftr-380	2604	8	followed	follow	VERB
ftr-380	2604	9	the	the	DET
ftr-380	2604	10	eleventh	eleventh	ADJ
ftr-380	2604	11	and	and	CCONJ
ftr-380	2604	12	seventh	seventh	ADJ
ftr-380	2604	13	circuits	circuit	NOUN
ftr-380	2604	14	on	on	ADP
ftr-380	2604	15	the	the	DET
ftr-380	2604	16	nondisclosure	nondisclosure	NOUN
ftr-380	2604	17	of	of	ADP
ftr-380	2604	18	the	the	DET
ftr-380	2604	19	special	special	ADJ
ftr-380	2604	20	trial	trial	NOUN
ftr-380	2604	21	judge	judge	NOUN
ftr-380	2604	22	's	's	PART
ftr-380	2604	23	original	original	ADJ
ftr-380	2604	24	report	report	NOUN
ftr-380	2604	25	by	by	ADP
ftr-380	2604	26	the	the	DET
ftr-380	2604	27	tax	tax	NOUN
ftr-380	2604	28	court	court	NOUN
ftr-380	2604	29	.	.	PUNCT
ftr-380	2605	1	d.	d.	PROPN
ftr-380	2605	2	justice	justice	PROPN
ftr-380	2605	3	ginsburg	ginsburg	PROPN
ftr-380	2605	4	to	to	ADP
ftr-380	2605	5	tax	tax	NOUN
ftr-380	2605	6	court	court	NOUN
ftr-380	2605	7	judges	judge	NOUN
ftr-380	2605	8	:	:	PUNCT
ftr-380	2605	9	"	"	PUNCT
ftr-380	2605	10	you	you	PRON
ftr-380	2605	11	article	article	NOUN
ftr-380	2605	12	i	i	PRON
ftr-380	2605	13	judges	judge	NOUN
ftr-380	2605	14	do	do	AUX
ftr-380	2605	15	n't	not	PART
ftr-380	2605	16	understand	understand	VERB
ftr-380	2605	17	your	your	PRON
ftr-380	2605	18	own	own	ADJ
ftr-380	2605	19	rules	rule	NOUN
ftr-380	2605	20	,	,	PUNCT
ftr-380	2605	21	so	so	ADV
ftr-380	2605	22	let	let	VERB
ftr-380	2605	23	me	i	PRON
ftr-380	2605	24	tell	tell	VERB
ftr-380	2605	25	you	you	PRON
ftr-380	2605	26	what	what	PRON
ftr-380	2605	27	you	you	PRON
ftr-380	2605	28	meant	mean	VERB
ftr-380	2605	29	when	when	SCONJ
ftr-380	2605	30	you	you	PRON
ftr-380	2605	31	adopted	adopt	VERB
ftr-380	2605	32	them	they	PRON
ftr-380	2605	33	in	in	ADP
ftr-380	2605	34	1983	1983	NUM
ftr-380	2605	35	.	.	PUNCT
ftr-380	2605	36	"	"	PUNCT
ftr-380	2606	1	ballard	ballard	PROPN
ftr-380	2606	2	v.	v.	PROPN
ftr-380	2606	3	commissioner	commissioner	PROPN
ftr-380	2606	4	,	,	PUNCT
ftr-380	2606	5	544	544	NUM
ftr-380	2606	6	u.s	u.s	PROPN
ftr-380	2606	7	.	.	PROPN
ftr-380	2606	8	40	40	NUM
ftr-380	2606	9	(	(	PUNCT
ftr-380	2606	10	3/7/05	3/7/05	NUM
ftr-380	2606	11	)	)	PUNCT
ftr-380	2606	12	(	(	PUNCT
ftr-380	2606	13	7	7	NUM
ftr-380	2606	14	-	-	SYM
ftr-380	2606	15	2	2	NUM
ftr-380	2606	16	)	)	PUNCT
ftr-380	2606	17	,	,	PUNCT
ftr-380	2606	18	reversing	reverse	VERB
ftr-380	2606	19	and	and	CCONJ
ftr-380	2606	20	remanding	remand	VERB
ftr-380	2606	21	337	337	NUM
ftr-380	2606	22	f.3d	f.3d	NUM
ftr-380	2606	23	833	833	NUM
ftr-380	2606	24	(	(	PUNCT
ftr-380	2606	25	7th	7th	ADJ
ftr-380	2606	26	cir	cir	NOUN
ftr-380	2606	27	.	.	PUNCT
ftr-380	2607	1	7/24/03	7/24/03	NUM
ftr-380	2607	2	)	)	PUNCT
ftr-380	2607	3	and	and	CCONJ
ftr-380	2607	4	321	321	NUM
ftr-380	2607	5	f.3d	f.3d	NUM
ftr-380	2607	6	1037	1037	NUM
ftr-380	2607	7	(	(	PUNCT
ftr-380	2607	8	1	1	NUM
ftr-380	2607	9	1th	1th	ADJ
ftr-380	2607	10	cir	cir	NOUN
ftr-380	2607	11	.	.	PUNCT
ftr-380	2608	1	2/13/03	2/13/03	NUM
ftr-380	2608	2	)	)	PUNCT
ftr-380	2608	3	.	.	PUNCT
ftr-380	2609	1	justice	justice	PROPN
ftr-380	2609	2	ginsburg	ginsburg	PROPN
ftr-380	2609	3	held	hold	VERB
ftr-380	2609	4	that	that	SCONJ
ftr-380	2609	5	the	the	DET
ftr-380	2609	6	tax	tax	NOUN
ftr-380	2609	7	court	court	NOUN
ftr-380	2609	8	may	may	AUX
ftr-380	2609	9	not	not	PART
ftr-380	2609	10	exclude	exclude	VERB
ftr-380	2609	11	from	from	ADP
ftr-380	2609	12	the	the	DET
ftr-380	2609	13	record	record	NOUN
ftr-380	2609	14	on	on	ADP
ftr-380	2609	15	appeal	appeal	NOUN
ftr-380	2609	16	nor	nor	CCONJ
ftr-380	2609	17	conceal	conceal	VERB
ftr-380	2609	18	from	from	ADP
ftr-380	2609	19	the	the	DET
ftr-380	2609	20	taxpayers	taxpayer	NOUN
ftr-380	2609	21	the	the	DET
ftr-380	2609	22	original	original	ADJ
ftr-380	2609	23	draft	draft	NOUN
ftr-380	2609	24	reports	report	NOUN
ftr-380	2609	25	of	of	ADP
ftr-380	2609	26	special	special	ADJ
ftr-380	2609	27	trial	trial	NOUN
ftr-380	2609	28	judges	judge	NOUN
ftr-380	2609	29	under	under	ADP
ftr-380	2609	30	tax	tax	NOUN
ftr-380	2609	31	court	court	NOUN
ftr-380	2609	32	rule	rule	NOUN
ftr-380	2609	33	183(b	183(b	PROPN
ftr-380	2609	34	)	)	PUNCT
ftr-380	2609	35	.	.	PUNCT
ftr-380	2610	1	justice	justice	PROPN
ftr-380	2610	2	ginsburg	ginsburg	PROPN
ftr-380	2610	3	so	so	ADV
ftr-380	2610	4	held	hold	VERB
ftr-380	2610	5	because	because	SCONJ
ftr-380	2610	6	no	no	DET
ftr-380	2610	7	5	5	NUM
ftr-380	2610	8	.	.	PUNCT
ftr-380	2610	9	kanter	kanter	PROPN
ftr-380	2610	10	's	's	PART
ftr-380	2610	11	attorney	attorney	NOUN
ftr-380	2610	12	revealed	reveal	VERB
ftr-380	2610	13	the	the	DET
ftr-380	2610	14	names	name	NOUN
ftr-380	2610	15	of	of	ADP
ftr-380	2610	16	the	the	DET
ftr-380	2610	17	two	two	NUM
ftr-380	2610	18	judges	judge	NOUN
ftr-380	2610	19	when	when	SCONJ
ftr-380	2610	20	asked	ask	VERB
ftr-380	2610	21	at	at	ADP
ftr-380	2610	22	oral	oral	ADJ
ftr-380	2610	23	argument	argument	NOUN
ftr-380	2610	24	to	to	ADP
ftr-380	2610	25	the	the	DET
ftr-380	2610	26	seventh	seventh	ADJ
ftr-380	2610	27	circuit	circuit	NOUN
ftr-380	2610	28	as	as	ADP
ftr-380	2610	29	tax	tax	NOUN
ftr-380	2610	30	court	court	NOUN
ftr-380	2610	31	judge	judge	PROPN
ftr-380	2610	32	julian	julian	PROPN
ftr-380	2610	33	jacobs	jacobs	PROPN
ftr-380	2610	34	and	and	CCONJ
ftr-380	2610	35	chief	chief	ADJ
ftr-380	2610	36	special	special	ADJ
ftr-380	2610	37	trial	trial	NOUN
ftr-380	2610	38	judge	judge	NOUN
ftr-380	2610	39	peter	peter	PROPN
ftr-380	2610	40	j.	j.	PROPN
ftr-380	2610	41	panuthos	panuthos	PROPN
ftr-380	2610	42	.	.	PUNCT
ftr-380	2611	1	see	see	VERB
ftr-380	2611	2	the	the	DET
ftr-380	2611	3	text	text	NOUN
ftr-380	2611	4	at	at	ADP
ftr-380	2611	5	footnote	footnote	NOUN
ftr-380	2611	6	1	1	NUM
ftr-380	2611	7	of	of	ADP
ftr-380	2611	8	judge	judge	PROPN
ftr-380	2611	9	cudahy	cudahy	PROPN
ftr-380	2611	10	's	's	PART
ftr-380	2611	11	dissent	dissent	NOUN
ftr-380	2611	12	in	in	ADP
ftr-380	2611	13	the	the	DET
ftr-380	2611	14	seventh	seventh	ADJ
ftr-380	2611	15	circuit	circuit	PROPN
ftr-380	2611	16	kanter	kanter	PROPN
ftr-380	2611	17	estate	estate	PROPN
ftr-380	2611	18	opinion	opinion	NOUN
ftr-380	2611	19	,	,	PUNCT
ftr-380	2611	20	below	below	ADV
ftr-380	2611	21	.	.	PUNCT
ftr-380	2612	1	6	6	X
ftr-380	2612	2	.	.	X
ftr-380	2612	3	burton	burton	PROPN
ftr-380	2612	4	kanter	kanter	PROPN
ftr-380	2612	5	died	die	VERB
ftr-380	2612	6	on	on	ADP
ftr-380	2612	7	october	october	PROPN
ftr-380	2612	8	31	31	NUM
ftr-380	2612	9	,	,	PUNCT
ftr-380	2612	10	2001	2001	NUM
ftr-380	2612	11	.	.	PUNCT
ftr-380	2613	1	[	[	X
ftr-380	2613	2	vol	vol	NOUN
ftr-380	2613	3	8	8	NUM
ftr-380	2613	4	:	:	PUNCT
ftr-380	2613	5	si	si	PROPN
ftr-380	2613	6	recent	recent	ADJ
ftr-380	2613	7	developments	development	NOUN
ftr-380	2613	8	in	in	ADP
ftr-380	2613	9	federal	federal	ADJ
ftr-380	2613	10	income	income	NOUN
ftr-380	2613	11	taxation	taxation	NOUN
ftr-380	2613	12	statute	statute	NOUN
ftr-380	2613	13	authorizes	authorize	VERB
ftr-380	2613	14	the	the	DET
ftr-380	2613	15	concealment	concealment	NOUN
ftr-380	2613	16	and	and	CCONJ
ftr-380	2613	17	the	the	DET
ftr-380	2613	18	rule	rule	NOUN
ftr-380	2613	19	's	's	PART
ftr-380	2613	20	"	"	PUNCT
ftr-380	2613	21	current	current	ADJ
ftr-380	2613	22	text	text	NOUN
ftr-380	2613	23	"	"	PUNCT
ftr-380	2613	24	does	do	AUX
ftr-380	2613	25	not	not	PART
ftr-380	2613	26	warrant	warrant	VERB
ftr-380	2613	27	it	it	PRON
ftr-380	2613	28	.	.	PUNCT
ftr-380	2614	1	her	her	PRON
ftr-380	2614	2	reading	reading	NOUN
ftr-380	2614	3	of	of	ADP
ftr-380	2614	4	tax	tax	NOUN
ftr-380	2614	5	court	court	NOUN
ftr-380	2614	6	rule	rule	NOUN
ftr-380	2614	7	183	183	NUM
ftr-380	2614	8	is	be	AUX
ftr-380	2614	9	that	that	SCONJ
ftr-380	2614	10	it	it	PRON
ftr-380	2614	11	does	do	AUX
ftr-380	2614	12	not	not	PART
ftr-380	2614	13	authorize	authorize	VERB
ftr-380	2614	14	the	the	DET
ftr-380	2614	15	tax	tax	NOUN
ftr-380	2614	16	court	court	NOUN
ftr-380	2614	17	to	to	PART
ftr-380	2614	18	treat	treat	VERB
ftr-380	2614	19	the	the	DET
ftr-380	2614	20	special	special	ADJ
ftr-380	2614	21	trial	trial	NOUN
ftr-380	2614	22	judge	judge	NOUN
ftr-380	2614	23	's	's	PART
ftr-380	2614	24	rule	rule	NOUN
ftr-380	2614	25	183(b	183(b	NOUN
ftr-380	2614	26	)	)	PUNCT
ftr-380	2614	27	report	report	NOUN
ftr-380	2614	28	as	as	ADP
ftr-380	2614	29	a	a	DET
ftr-380	2614	30	draft	draft	NOUN
ftr-380	2614	31	subject	subject	NOUN
ftr-380	2614	32	to	to	ADP
ftr-380	2614	33	collaborative	collaborative	ADJ
ftr-380	2614	34	revision	revision	NOUN
ftr-380	2614	35	.	.	PUNCT
ftr-380	2615	1	she	she	PRON
ftr-380	2615	2	held	hold	VERB
ftr-380	2615	3	that	that	SCONJ
ftr-380	2615	4	it	it	PRON
ftr-380	2615	5	is	be	AUX
ftr-380	2615	6	particularly	particularly	ADV
ftr-380	2615	7	important	important	ADJ
ftr-380	2615	8	that	that	SCONJ
ftr-380	2615	9	the	the	DET
ftr-380	2615	10	process	process	NOUN
ftr-380	2615	11	be	be	AUX
ftr-380	2615	12	transparent	transparent	ADJ
ftr-380	2615	13	in	in	ADP
ftr-380	2615	14	fraud	fraud	NOUN
ftr-380	2615	15	cases	case	NOUN
ftr-380	2615	16	such	such	ADJ
ftr-380	2615	17	as	as	ADP
ftr-380	2615	18	this	this	DET
ftr-380	2615	19	one	one	NUM
ftr-380	2615	20	.	.	PUNCT
ftr-380	2615	21	0	0	NUM
ftr-380	2616	1	chief	chief	ADJ
ftr-380	2616	2	justice	justice	NOUN
ftr-380	2616	3	rehnquist	rehnquist	PROPN
ftr-380	2616	4	's	's	PART
ftr-380	2616	5	dissenting	dissent	VERB
ftr-380	2616	6	opinion	opinion	NOUN
ftr-380	2616	7	,	,	PUNCT
ftr-380	2616	8	joined	join	VERB
ftr-380	2616	9	in	in	ADP
ftr-380	2616	10	by	by	ADP
ftr-380	2616	11	justice	justice	PROPN
ftr-380	2616	12	thomas	thomas	PROPN
ftr-380	2616	13	,	,	PUNCT
ftr-380	2616	14	states	state	VERB
ftr-380	2616	15	that	that	SCONJ
ftr-380	2616	16	the	the	DET
ftr-380	2616	17	"	"	PUNCT
ftr-380	2616	18	tax	tax	NOUN
ftr-380	2616	19	court	court	NOUN
ftr-380	2616	20	's	's	PART
ftr-380	2616	21	compliance	compliance	NOUN
ftr-380	2616	22	with	with	ADP
ftr-380	2616	23	its	its	PRON
ftr-380	2616	24	own	own	ADJ
ftr-380	2616	25	rules	rule	NOUN
ftr-380	2616	26	is	be	AUX
ftr-380	2616	27	a	a	DET
ftr-380	2616	28	matter	matter	NOUN
ftr-380	2616	29	on	on	ADP
ftr-380	2616	30	which	which	PRON
ftr-380	2616	31	we	we	PRON
ftr-380	2616	32	should	should	AUX
ftr-380	2616	33	defer	defer	VERB
ftr-380	2616	34	to	to	ADP
ftr-380	2616	35	the	the	DET
ftr-380	2616	36	interpretation	interpretation	NOUN
ftr-380	2616	37	of	of	ADP
ftr-380	2616	38	that	that	DET
ftr-380	2616	39	court	court	NOUN
ftr-380	2616	40	.	.	PUNCT
ftr-380	2616	41	"	"	PUNCT
ftr-380	2617	1	he	he	PRON
ftr-380	2617	2	concludes	conclude	VERB
ftr-380	2617	3	that	that	SCONJ
ftr-380	2617	4	"	"	PUNCT
ftr-380	2617	5	seminole	seminole	ADJ
ftr-380	2617	6	rock	rock	NOUN
ftr-380	2617	7	deference	deference	NOUN
ftr-380	2617	8	"	"	PUNCT
ftr-380	2618	1	[	[	X
ftr-380	2618	2	bowles	bowles	PROPN
ftr-380	2618	3	v.	v.	ADP
ftr-380	2618	4	seminole	seminole	PROPN
ftr-380	2618	5	rock	rock	PROPN
ftr-380	2618	6	&	&	CCONJ
ftr-380	2618	7	sand	sand	PROPN
ftr-380	2618	8	co.	co.	PROPN
ftr-380	2618	9	,	,	PUNCT
ftr-380	2618	10	325	325	NUM
ftr-380	2618	11	u.s	u.s	PROPN
ftr-380	2618	12	.	.	PROPN
ftr-380	2618	13	410	410	NUM
ftr-380	2618	14	(	(	PUNCT
ftr-380	2618	15	1945	1945	NUM
ftr-380	2618	16	)	)	PUNCT
ftr-380	2618	17	]	]	PUNCT
ftr-380	2618	18	should	should	AUX
ftr-380	2618	19	extend	extend	VERB
ftr-380	2618	20	to	to	ADP
ftr-380	2618	21	an	an	DET
ftr-380	2618	22	article	article	NOUN
ftr-380	2618	23	i	i	PRON
ftr-380	2618	24	court	court	NOUN
ftr-380	2618	25	's	's	PART
ftr-380	2618	26	interpretation	interpretation	NOUN
ftr-380	2618	27	of	of	ADP
ftr-380	2618	28	its	its	PRON
ftr-380	2618	29	own	own	ADJ
ftr-380	2618	30	rules	rule	NOUN
ftr-380	2618	31	as	as	ADV
ftr-380	2618	32	well	well	ADV
ftr-380	2618	33	as	as	ADP
ftr-380	2618	34	to	to	ADP
ftr-380	2618	35	an	an	DET
ftr-380	2618	36	executive	executive	ADJ
ftr-380	2618	37	agency	agency	NOUN
ftr-380	2618	38	's	's	PART
ftr-380	2618	39	interpretation	interpretation	NOUN
ftr-380	2618	40	of	of	ADP
ftr-380	2618	41	its	its	PRON
ftr-380	2618	42	rules	rule	NOUN
ftr-380	2618	43	.	.	PUNCT
ftr-380	2619	1	he	he	PRON
ftr-380	2619	2	further	far	ADV
ftr-380	2619	3	notes	note	VERB
ftr-380	2619	4	that	that	SCONJ
ftr-380	2619	5	the	the	DET
ftr-380	2619	6	issue	issue	NOUN
ftr-380	2619	7	of	of	ADP
ftr-380	2619	8	compliance	compliance	NOUN
ftr-380	2619	9	with	with	ADP
ftr-380	2619	10	rule	rule	NOUN
ftr-380	2619	11	183	183	NUM
ftr-380	2619	12	was	be	AUX
ftr-380	2619	13	not	not	PART
ftr-380	2619	14	presented	present	VERB
ftr-380	2619	15	to	to	ADP
ftr-380	2619	16	the	the	DET
ftr-380	2619	17	supreme	supreme	PROPN
ftr-380	2619	18	court	court	PROPN
ftr-380	2619	19	,	,	PUNCT
ftr-380	2619	20	and	and	CCONJ
ftr-380	2619	21	that	that	SCONJ
ftr-380	2619	22	under	under	ADP
ftr-380	2619	23	supreme	supreme	PROPN
ftr-380	2619	24	court	court	PROPN
ftr-380	2619	25	rule	rule	NOUN
ftr-380	2619	26	14.1(a	14.1(a	NUM
ftr-380	2619	27	)	)	PUNCT
ftr-380	2619	28	the	the	DET
ftr-380	2619	29	"	"	PUNCT
ftr-380	2619	30	court	court	NOUN
ftr-380	2619	31	does	do	AUX
ftr-380	2619	32	not	not	PART
ftr-380	2619	33	consider	consider	VERB
ftr-380	2619	34	claims	claim	NOUN
ftr-380	2619	35	that	that	PRON
ftr-380	2619	36	are	be	AUX
ftr-380	2619	37	not	not	PART
ftr-380	2619	38	included	include	VERB
ftr-380	2619	39	within	within	ADP
ftr-380	2619	40	a	a	DET
ftr-380	2619	41	petitioner	petitioner	NOUN
ftr-380	2619	42	's	's	PART
ftr-380	2619	43	questions	question	NOUN
ftr-380	2619	44	presented	present	VERB
ftr-380	2619	45	.	.	PUNCT
ftr-380	2619	46	"	"	PUNCT
ftr-380	2620	1	he	he	PRON
ftr-380	2620	2	adds	add	VERB
ftr-380	2620	3	that	that	SCONJ
ftr-380	2620	4	,	,	PUNCT
ftr-380	2620	5	"	"	PUNCT
ftr-380	2620	6	only	only	ADV
ftr-380	2620	7	by	by	ADP
ftr-380	2620	8	failing	fail	VERB
ftr-380	2620	9	to	to	PART
ftr-380	2620	10	abide	abide	VERB
ftr-380	2620	11	by	by	ADP
ftr-380	2620	12	our	our	PRON
ftr-380	2620	13	own	own	ADJ
ftr-380	2620	14	rules	rule	NOUN
ftr-380	2620	15	can	can	AUX
ftr-380	2620	16	the	the	DET
ftr-380	2620	17	court	court	NOUN
ftr-380	2620	18	hold	hold	VERB
ftr-380	2620	19	that	that	SCONJ
ftr-380	2620	20	the	the	DET
ftr-380	2620	21	tax	tax	NOUN
ftr-380	2620	22	court	court	NOUN
ftr-380	2620	23	failed	fail	VERB
ftr-380	2620	24	to	to	PART
ftr-380	2620	25	follow	follow	VERB
ftr-380	2620	26	its	its	PRON
ftr-380	2620	27	rules	rule	NOUN
ftr-380	2620	28	.	.	PUNCT
ftr-380	2620	29	"	"	PUNCT
ftr-380	2621	1	e.	e.	PROPN
ftr-380	2621	2	on	on	ADP
ftr-380	2621	3	remand	remand	NOUN
ftr-380	2621	4	from	from	ADP
ftr-380	2621	5	the	the	DET
ftr-380	2621	6	supreme	supreme	PROPN
ftr-380	2621	7	court	court	PROPN
ftr-380	2621	8	,	,	PUNCT
ftr-380	2621	9	the	the	DET
ftr-380	2621	10	seventh	seventh	ADJ
ftr-380	2621	11	circuit	circuit	NOUN
ftr-380	2621	12	remands	remand	VERB
ftr-380	2621	13	the	the	DET
ftr-380	2621	14	case	case	NOUN
ftr-380	2621	15	to	to	ADP
ftr-380	2621	16	the	the	DET
ftr-380	2621	17	tax	tax	NOUN
ftr-380	2621	18	court	court	NOUN
ftr-380	2621	19	.	.	PUNCT
ftr-380	2622	1	estate	estate	NOUN
ftr-380	2622	2	of	of	ADP
ftr-380	2622	3	kanter	kanter	PROPN
ftr-380	2622	4	v.	v.	PROPN
ftr-380	2622	5	commissioner	commissioner	PROPN
ftr-380	2622	6	,	,	PUNCT
ftr-380	2622	7	406	406	NUM
ftr-380	2622	8	f.3d	f.3d	NUM
ftr-380	2622	9	933	933	NUM
ftr-380	2622	10	(	(	PUNCT
ftr-380	2622	11	7th	7th	ADJ
ftr-380	2622	12	cir	cir	NOUN
ftr-380	2622	13	.	.	PUNCT
ftr-380	2623	1	5/9/05	5/9/05	NUM
ftr-380	2623	2	)	)	PUNCT
ftr-380	2623	3	.	.	PUNCT
ftr-380	2624	1	f.	f.	PROPN
ftr-380	2624	2	...	...	PUNCT
ftr-380	2625	1	while	while	SCONJ
ftr-380	2625	2	the	the	DET
ftr-380	2625	3	eleventh	eleventh	ADJ
ftr-380	2625	4	circuit	circuit	NOUN
ftr-380	2625	5	orders	order	NOUN
ftr-380	2625	6	that	that	SCONJ
ftr-380	2625	7	the	the	DET
ftr-380	2625	8	special	special	ADJ
ftr-380	2625	9	trial	trial	NOUN
ftr-380	2625	10	judge	judge	NOUN
ftr-380	2625	11	's	's	PART
ftr-380	2625	12	report	report	NOUN
ftr-380	2625	13	be	be	AUX
ftr-380	2625	14	added	add	VERB
ftr-380	2625	15	to	to	ADP
ftr-380	2625	16	the	the	DET
ftr-380	2625	17	record	record	NOUN
ftr-380	2625	18	.	.	PUNCT
ftr-380	2626	1	ballard	ballard	PROPN
ftr-380	2626	2	v.	v.	PROPN
ftr-380	2626	3	commissioner	commissioner	PROPN
ftr-380	2626	4	,	,	PUNCT
ftr-380	2626	5	2005	2005	NUM
ftr-380	2626	6	tnt	tnt	PROPN
ftr-380	2626	7	99	99	NUM
ftr-380	2626	8	-	-	SYM
ftr-380	2626	9	26	26	NUM
ftr-380	2626	10	(	(	PUNCT
ftr-380	2626	11	11th	11th	ADJ
ftr-380	2626	12	cir	cir	NOUN
ftr-380	2626	13	.	.	PUNCT
ftr-380	2627	1	5/17/05	5/17/05	NUM
ftr-380	2627	2	)	)	PUNCT
ftr-380	2627	3	.	.	PUNCT
ftr-380	2628	1	the	the	DET
ftr-380	2628	2	300	300	NUM
ftr-380	2628	3	-	-	PUNCT
ftr-380	2628	4	page	page	NOUN
ftr-380	2628	5	report	report	NOUN
ftr-380	2628	6	may	may	AUX
ftr-380	2628	7	be	be	AUX
ftr-380	2628	8	found	find	VERB
ftr-380	2628	9	at	at	ADP
ftr-380	2628	10	2005	2005	NUM
ftr-380	2628	11	tnt	tnt	PROPN
ftr-380	2628	12	107	107	PROPN
ftr-380	2628	13	-	-	SYM
ftr-380	2628	14	16	16	NUM
ftr-380	2628	15	.	.	PUNCT
ftr-380	2629	1	g.	g.	PROPN
ftr-380	2629	2	tax	tax	PROPN
ftr-380	2629	3	court	court	PROPN
ftr-380	2629	4	proposes	propose	VERB
ftr-380	2629	5	new	new	ADJ
ftr-380	2629	6	rule	rule	NOUN
ftr-380	2629	7	on	on	ADP
ftr-380	2629	8	special	special	ADJ
ftr-380	2629	9	trial	trial	NOUN
ftr-380	2629	10	judges	judge	NOUN
ftr-380	2629	11	'	'	PART
ftr-380	2629	12	reports	report	NOUN
ftr-380	2629	13	.	.	PUNCT
ftr-380	2630	1	on	on	ADP
ftr-380	2630	2	7/7/05	7/7/05	NUM
ftr-380	2630	3	tax	tax	NOUN
ftr-380	2630	4	court	court	NOUN
ftr-380	2630	5	chief	chief	NOUN
ftr-380	2630	6	judge	judge	NOUN
ftr-380	2630	7	joel	joel	PROPN
ftr-380	2630	8	gerber	gerber	PROPN
ftr-380	2630	9	announced	announce	VERB
ftr-380	2630	10	that	that	SCONJ
ftr-380	2630	11	the	the	DET
ftr-380	2630	12	court	court	NOUN
ftr-380	2630	13	proposes	propose	VERB
ftr-380	2630	14	to	to	PART
ftr-380	2630	15	amend	amend	VERB
ftr-380	2630	16	its	its	PRON
ftr-380	2630	17	rules	rule	NOUN
ftr-380	2630	18	to	to	PART
ftr-380	2630	19	provide	provide	VERB
ftr-380	2630	20	(	(	PUNCT
ftr-380	2630	21	in	in	ADP
ftr-380	2630	22	proposed	propose	VERB
ftr-380	2630	23	rule	rule	NOUN
ftr-380	2630	24	183	183	NUM
ftr-380	2630	25	)	)	PUNCT
ftr-380	2630	26	substantially	substantially	ADV
ftr-380	2630	27	the	the	DET
ftr-380	2630	28	same	same	ADJ
ftr-380	2630	29	procedure	procedure	NOUN
ftr-380	2630	30	it	it	PRON
ftr-380	2630	31	had	have	VERB
ftr-380	2630	32	before	before	ADP
ftr-380	2630	33	the	the	DET
ftr-380	2630	34	1983	1983	NUM
ftr-380	2630	35	change	change	NOUN
ftr-380	2630	36	,	,	PUNCT
ftr-380	2630	37	which	which	PRON
ftr-380	2630	38	would	would	AUX
ftr-380	2630	39	allow	allow	VERB
ftr-380	2630	40	parties	party	NOUN
ftr-380	2630	41	to	to	PART
ftr-380	2630	42	review	review	VERB
ftr-380	2630	43	and	and	CCONJ
ftr-380	2630	44	file	file	VERB
ftr-380	2630	45	objections	objection	NOUN
ftr-380	2630	46	to	to	ADP
ftr-380	2630	47	a	a	DET
ftr-380	2630	48	special	special	ADJ
ftr-380	2630	49	trial	trial	NOUN
ftr-380	2630	50	judge	judge	NOUN
ftr-380	2630	51	's	's	PART
ftr-380	2630	52	recommended	recommend	VERB
ftr-380	2630	53	findings	finding	NOUN
ftr-380	2630	54	of	of	ADP
ftr-380	2630	55	fact	fact	NOUN
ftr-380	2630	56	and	and	CCONJ
ftr-380	2630	57	conclusions	conclusion	NOUN
ftr-380	2630	58	of	of	ADP
ftr-380	2630	59	law	law	NOUN
ftr-380	2630	60	before	before	SCONJ
ftr-380	2630	61	the	the	DET
ftr-380	2630	62	case	case	NOUN
ftr-380	2630	63	is	be	AUX
ftr-380	2630	64	reassigned	reassign	VERB
ftr-380	2630	65	to	to	ADP
ftr-380	2630	66	a	a	DET
ftr-380	2630	67	presidentially	presidentially	ADV
ftr-380	2630	68	appointed	appoint	VERB
ftr-380	2630	69	judge	judge	NOUN
ftr-380	2630	70	for	for	ADP
ftr-380	2630	71	decision	decision	NOUN
ftr-380	2630	72	.	.	PUNCT
ftr-380	2631	1	h.	h.	PROPN
ftr-380	2631	2	tax	tax	NOUN
ftr-380	2631	3	court	court	NOUN
ftr-380	2631	4	releases	release	VERB
ftr-380	2631	5	judges	judge	NOUN
ftr-380	2631	6	'	'	PART
ftr-380	2631	7	statements	statement	NOUN
ftr-380	2631	8	.	.	PUNCT
ftr-380	2632	1	in	in	ADP
ftr-380	2632	2	an	an	DET
ftr-380	2632	3	order	order	NOUN
ftr-380	2632	4	dated	date	VERB
ftr-380	2632	5	7/19/05	7/19/05	NUM
ftr-380	2632	6	,	,	PUNCT
ftr-380	2632	7	chief	chief	ADJ
ftr-380	2632	8	judge	judge	NOUN
ftr-380	2632	9	gerber	gerber	NOUN
ftr-380	2632	10	of	of	ADP
ftr-380	2632	11	the	the	DET
ftr-380	2632	12	tax	tax	NOUN
ftr-380	2632	13	court	court	NOUN
ftr-380	2632	14	released	release	VERB
ftr-380	2632	15	statements	statement	NOUN
ftr-380	2632	16	from	from	ADP
ftr-380	2632	17	chief	chief	ADJ
ftr-380	2632	18	judge	judge	NOUN
ftr-380	2632	19	cohen	cohen	PROPN
ftr-380	2632	20	,	,	PUNCT
ftr-380	2632	21	judge	judge	PROPN
ftr-380	2632	22	dawson	dawson	PROPN
ftr-380	2632	23	and	and	CCONJ
ftr-380	2632	24	special	special	ADJ
ftr-380	2632	25	trial	trial	NOUN
ftr-380	2632	26	judge	judge	NOUN
ftr-380	2632	27	couvillion	couvillion	NOUN
ftr-380	2632	28	outlining	outline	VERB
ftr-380	2632	29	the	the	DET
ftr-380	2632	30	procedures	procedure	NOUN
ftr-380	2632	31	followed	follow	VERB
ftr-380	2632	32	in	in	ADP
ftr-380	2632	33	the	the	DET
ftr-380	2632	34	submission	submission	NOUN
ftr-380	2632	35	,	,	PUNCT
ftr-380	2632	36	review	review	NOUN
ftr-380	2632	37	and	and	CCONJ
ftr-380	2632	38	adoption	adoption	NOUN
ftr-380	2632	39	of	of	ADP
ftr-380	2632	40	the	the	DET
ftr-380	2632	41	memorandum	memorandum	NOUN
ftr-380	2632	42	opinion	opinion	NOUN
ftr-380	2632	43	in	in	ADP
ftr-380	2632	44	investment	investment	NOUN
ftr-380	2632	45	research	research	NOUN
ftr-380	2632	46	associates	associates	PROPN
ftr-380	2632	47	,	,	PUNCT
ftr-380	2632	48	ltd	ltd	PROPN
ftr-380	2632	49	.	.	PUNCT
ftr-380	2633	1	the	the	DET
ftr-380	2633	2	statements	statement	NOUN
ftr-380	2633	3	were	be	AUX
ftr-380	2633	4	that	that	SCONJ
ftr-380	2633	5	the	the	DET
ftr-380	2633	6	proposed	propose	VERB
ftr-380	2633	7	report	report	NOUN
ftr-380	2633	8	submitted	submit	VERB
ftr-380	2633	9	by	by	ADP
ftr-380	2633	10	the	the	DET
ftr-380	2633	11	special	special	ADJ
ftr-380	2633	12	trial	trial	NOUN
ftr-380	2633	13	judge	judge	NOUN
ftr-380	2633	14	was	be	AUX
ftr-380	2633	15	deemed	deem	VERB
ftr-380	2633	16	unsatisfactory	unsatisfactory	ADJ
ftr-380	2633	17	by	by	ADP
ftr-380	2633	18	judge	judge	PROPN
ftr-380	2633	19	dawson	dawson	PROPN
ftr-380	2633	20	and	and	CCONJ
ftr-380	2633	21	then	then	ADV
ftr-380	2633	22	-	-	PUNCT
ftr-380	2633	23	chief	chief	ADJ
ftr-380	2633	24	judge	judge	NOUN
ftr-380	2633	25	cohen	cohen	NOUN
ftr-380	2633	26	in	in	ADP
ftr-380	2633	27	that	that	SCONJ
ftr-380	2633	28	the	the	DET
ftr-380	2633	29	facts	fact	NOUN
ftr-380	2633	30	found	find	VERB
ftr-380	2633	31	did	do	AUX
ftr-380	2633	32	not	not	PART
ftr-380	2633	33	support	support	VERB
ftr-380	2633	34	the	the	DET
ftr-380	2633	35	proposed	propose	VERB
ftr-380	2633	36	opinion	opinion	NOUN
ftr-380	2633	37	.	.	PUNCT
ftr-380	2634	1	after	after	SCONJ
ftr-380	2634	2	the	the	DET
ftr-380	2634	3	chief	chief	ADJ
ftr-380	2634	4	judge	judge	NOUN
ftr-380	2634	5	's	's	PART
ftr-380	2634	6	request	request	NOUN
ftr-380	2634	7	that	that	PRON
ftr-380	2634	8	judge	judge	NOUN
ftr-380	2634	9	jacobs	jacobs	PROPN
ftr-380	2634	10	take	take	VERB
ftr-380	2634	11	charge	charge	NOUN
ftr-380	2634	12	of	of	ADP
ftr-380	2634	13	the	the	DET
ftr-380	2634	14	matter	matter	NOUN
ftr-380	2634	15	was	be	AUX
ftr-380	2634	16	declined	decline	VERB
ftr-380	2634	17	because	because	SCONJ
ftr-380	2634	18	kanter	kanter	PROPN
ftr-380	2634	19	's	's	PART
ftr-380	2634	20	lawyer	lawyer	NOUN
ftr-380	2634	21	was	be	AUX
ftr-380	2634	22	a	a	DET
ftr-380	2634	23	close	close	ADJ
ftr-380	2634	24	friend	friend	NOUN
ftr-380	2634	25	,	,	PUNCT
ftr-380	2634	26	judge	judge	NOUN
ftr-380	2634	27	couvillion	couvillion	PROPN
ftr-380	2634	28	2006]1	2006]1	PROPN
ftr-380	2634	29	florida	florida	PROPN
ftr-380	2634	30	tax	tax	NOUN
ftr-380	2634	31	review	review	NOUN
ftr-380	2634	32	withdrew	withdraw	VERB
ftr-380	2634	33	the	the	DET
ftr-380	2634	34	proposed	propose	VERB
ftr-380	2634	35	report	report	NOUN
ftr-380	2634	36	the	the	DET
ftr-380	2634	37	day	day	NOUN
ftr-380	2634	38	before	before	ADP
ftr-380	2634	39	a	a	DET
ftr-380	2634	40	scheduled	schedule	VERB
ftr-380	2634	41	meeting	meeting	NOUN
ftr-380	2634	42	with	with	ADP
ftr-380	2634	43	judge	judge	PROPN
ftr-380	2634	44	dawson	dawson	PROPN
ftr-380	2634	45	and	and	CCONJ
ftr-380	2634	46	chief	chief	ADJ
ftr-380	2634	47	judge	judge	PROPN
ftr-380	2634	48	cohen	cohen	PROPN
ftr-380	2634	49	.	.	PUNCT
ftr-380	2635	1	following	follow	VERB
ftr-380	2635	2	the	the	DET
ftr-380	2635	3	withdrawal	withdrawal	NOUN
ftr-380	2635	4	,	,	PUNCT
ftr-380	2635	5	judge	judge	PROPN
ftr-380	2635	6	dawson	dawson	PROPN
ftr-380	2635	7	and	and	CCONJ
ftr-380	2635	8	special	special	ADJ
ftr-380	2635	9	trial	trial	NOUN
ftr-380	2635	10	judge	judge	NOUN
ftr-380	2635	11	couvillion	couvillion	NOUN
ftr-380	2635	12	collaborated	collaborate	VERB
ftr-380	2635	13	on	on	ADP
ftr-380	2635	14	the	the	DET
ftr-380	2635	15	report	report	NOUN
ftr-380	2635	16	.	.	PUNCT
ftr-380	2636	1	i.	i.	PROPN
ftr-380	2636	2	more	more	ADJ
ftr-380	2636	3	fallout	fallout	NOUN
ftr-380	2636	4	from	from	ADP
ftr-380	2636	5	the	the	DET
ftr-380	2636	6	ballard	ballard	NOUN
ftr-380	2636	7	decision	decision	NOUN
ftr-380	2636	8	.	.	PUNCT
ftr-380	2637	1	the	the	DET
ftr-380	2637	2	tax	tax	NOUN
ftr-380	2637	3	court	court	NOUN
ftr-380	2637	4	identified	identify	VERB
ftr-380	2637	5	and	and	CCONJ
ftr-380	2637	6	located	locate	VERB
ftr-380	2637	7	117	117	NUM
ftr-380	2637	8	initial	initial	ADJ
ftr-380	2637	9	opinions	opinion	NOUN
ftr-380	2637	10	submitted	submit	VERB
ftr-380	2637	11	by	by	ADP
ftr-380	2637	12	special	special	ADJ
ftr-380	2637	13	trial	trial	NOUN
ftr-380	2637	14	judges	judge	NOUN
ftr-380	2637	15	under	under	ADP
ftr-380	2637	16	tax	tax	NOUN
ftr-380	2637	17	court	court	NOUN
ftr-380	2637	18	rule	rule	NOUN
ftr-380	2637	19	183(b	183(b	PROPN
ftr-380	2637	20	)	)	PUNCT
ftr-380	2637	21	.	.	PUNCT
ftr-380	2638	1	2005	2005	NUM
ftr-380	2638	2	tnt	tnt	PROPN
ftr-380	2638	3	175	175	NUM
ftr-380	2638	4	-	-	SYM
ftr-380	2638	5	2	2	NUM
ftr-380	2638	6	(	(	PUNCT
ftr-380	2638	7	9/12/05	9/12/05	NUM
ftr-380	2638	8	)	)	PUNCT
ftr-380	2638	9	.	.	PUNCT
ftr-380	2639	1	four	four	NUM
ftr-380	2639	2	of	of	ADP
ftr-380	2639	3	the	the	DET
ftr-380	2639	4	opinions	opinion	NOUN
ftr-380	2639	5	were	be	AUX
ftr-380	2639	6	changed	change	VERB
ftr-380	2639	7	(	(	PUNCT
ftr-380	2639	8	other	other	ADJ
ftr-380	2639	9	than	than	ADP
ftr-380	2639	10	that	that	PRON
ftr-380	2639	11	in	in	ADP
ftr-380	2639	12	ballard	ballard	NOUN
ftr-380	2639	13	)	)	PUNCT
ftr-380	2639	14	,	,	PUNCT
ftr-380	2639	15	with	with	ADP
ftr-380	2639	16	the	the	DET
ftr-380	2639	17	changes	change	NOUN
ftr-380	2639	18	resulting	result	VERB
ftr-380	2639	19	in	in	ADP
ftr-380	2639	20	taxpayer	taxpayer	NOUN
ftr-380	2639	21	-	-	PUNCT
ftr-380	2639	22	favorable	favorable	ADJ
ftr-380	2639	23	holdings	holding	NOUN
ftr-380	2639	24	in	in	ADP
ftr-380	2639	25	three	three	NUM
ftr-380	2639	26	of	of	ADP
ftr-380	2639	27	the	the	DET
ftr-380	2639	28	four	four	NUM
ftr-380	2639	29	.	.	PUNCT
ftr-380	2640	1	there	there	PRON
ftr-380	2640	2	is	be	VERB
ftr-380	2640	3	a	a	DET
ftr-380	2640	4	dispute	dispute	NOUN
ftr-380	2640	5	as	as	ADP
ftr-380	2640	6	to	to	ADP
ftr-380	2640	7	what	what	PRON
ftr-380	2640	8	happened	happen	VERB
ftr-380	2640	9	in	in	ADP
ftr-380	2640	10	johnson	johnson	PROPN
ftr-380	2640	11	v.	v.	PROPN
ftr-380	2640	12	commissioner	commissioner	PROPN
ftr-380	2640	13	,	,	PUNCT
ftr-380	2640	14	t.c	t.c	PROPN
ftr-380	2640	15	.	.	PROPN
ftr-380	2640	16	memo	memo	NOUN
ftr-380	2640	17	.	.	PUNCT
ftr-380	2641	1	1992	1992	NUM
ftr-380	2641	2	-	-	SYM
ftr-380	2641	3	369	369	NUM
ftr-380	2641	4	,	,	PUNCT
ftr-380	2641	5	with	with	ADP
ftr-380	2641	6	taxpayer	taxpayer	NOUN
ftr-380	2641	7	's	's	PART
ftr-380	2641	8	attorney	attorney	NOUN
ftr-380	2641	9	recalling	recall	VERB
ftr-380	2641	10	that	that	SCONJ
ftr-380	2641	11	special	special	ADJ
ftr-380	2641	12	trial	trial	NOUN
ftr-380	2641	13	judge	judge	NOUN
ftr-380	2641	14	goldberg	goldberg	PROPN
ftr-380	2641	15	congratulated	congratulate	VERB
ftr-380	2641	16	him	he	PRON
ftr-380	2641	17	on	on	ADP
ftr-380	2641	18	his	his	PRON
ftr-380	2641	19	win	win	NOUN
ftr-380	2641	20	in	in	ADP
ftr-380	2641	21	the	the	DET
ftr-380	2641	22	case	case	NOUN
ftr-380	2641	23	,	,	PUNCT
ftr-380	2641	24	and	and	CCONJ
ftr-380	2641	25	seemed	seem	VERB
ftr-380	2641	26	surprised	surprised	ADJ
ftr-380	2641	27	when	when	SCONJ
ftr-380	2641	28	taxpayer	taxpayer	PROPN
ftr-380	2641	29	's	's	PART
ftr-380	2641	30	attorney	attorney	NOUN
ftr-380	2641	31	responded	respond	VERB
ftr-380	2641	32	that	that	SCONJ
ftr-380	2641	33	he	he	PRON
ftr-380	2641	34	had	have	AUX
ftr-380	2641	35	lost	lose	VERB
ftr-380	2641	36	the	the	DET
ftr-380	2641	37	case	case	NOUN
ftr-380	2641	38	;	;	PUNCT
ftr-380	2641	39	special	special	ADJ
ftr-380	2641	40	trial	trial	NOUN
ftr-380	2641	41	judge	judge	NOUN
ftr-380	2641	42	goldberg	goldberg	PROPN
ftr-380	2641	43	disputes	dispute	VERB
ftr-380	2641	44	that	that	SCONJ
ftr-380	2641	45	the	the	DET
ftr-380	2641	46	conversation	conversation	NOUN
ftr-380	2641	47	took	take	VERB
ftr-380	2641	48	place	place	NOUN
ftr-380	2641	49	.	.	PUNCT
ftr-380	2642	1	j.	j.	PROPN
ftr-380	2642	2	tax	tax	PROPN
ftr-380	2642	3	court	court	PROPN
ftr-380	2642	4	adopts	adopt	VERB
ftr-380	2642	5	amendments	amendment	NOUN
ftr-380	2642	6	to	to	ADP
ftr-380	2642	7	its	its	PRON
ftr-380	2642	8	rules	rule	NOUN
ftr-380	2642	9	.	.	PUNCT
ftr-380	2643	1	tax	tax	NOUN
ftr-380	2643	2	court	court	NOUN
ftr-380	2643	3	press	press	NOUN
ftr-380	2643	4	release	release	NOUN
ftr-380	2643	5	,	,	PUNCT
ftr-380	2643	6	9/21/05	9/21/05	NUM
ftr-380	2643	7	.	.	PUNCT
ftr-380	2643	8	announces	announce	VERB
ftr-380	2643	9	that	that	SCONJ
ftr-380	2643	10	the	the	DET
ftr-380	2643	11	tax	tax	NOUN
ftr-380	2643	12	court	court	NOUN
ftr-380	2643	13	has	have	AUX
ftr-380	2643	14	adopted	adopt	VERB
ftr-380	2643	15	amendments	amendment	NOUN
ftr-380	2643	16	to	to	ADP
ftr-380	2643	17	its	its	PRON
ftr-380	2643	18	rules	rule	NOUN
ftr-380	2643	19	182	182	NUM
ftr-380	2643	20	and	and	CCONJ
ftr-380	2643	21	183	183	NUM
ftr-380	2643	22	,	,	PUNCT
ftr-380	2643	23	relating	relate	VERB
ftr-380	2643	24	to	to	ADP
ftr-380	2643	25	special	special	ADJ
ftr-380	2643	26	trial	trial	NOUN
ftr-380	2643	27	judges	judge	NOUN
ftr-380	2643	28	'	'	PART
ftr-380	2643	29	reports	report	NOUN
ftr-380	2643	30	in	in	ADP
ftr-380	2643	31	cases	case	NOUN
ftr-380	2643	32	other	other	ADJ
ftr-380	2643	33	than	than	ADP
ftr-380	2643	34	small	small	ADJ
ftr-380	2643	35	tax	tax	NOUN
ftr-380	2643	36	cases	case	NOUN
ftr-380	2643	37	.	.	PUNCT
ftr-380	2644	1	the	the	DET
ftr-380	2644	2	special	special	ADJ
ftr-380	2644	3	trial	trial	NOUN
ftr-380	2644	4	judge	judge	NOUN
ftr-380	2644	5	's	's	PART
ftr-380	2644	6	recommended	recommend	VERB
ftr-380	2644	7	findings	finding	NOUN
ftr-380	2644	8	of	of	ADP
ftr-380	2644	9	fact	fact	NOUN
ftr-380	2644	10	and	and	CCONJ
ftr-380	2644	11	conclusions	conclusion	NOUN
ftr-380	2644	12	of	of	ADP
ftr-380	2644	13	law	law	NOUN
ftr-380	2644	14	are	be	AUX
ftr-380	2644	15	to	to	PART
ftr-380	2644	16	be	be	AUX
ftr-380	2644	17	served	serve	VERB
ftr-380	2644	18	on	on	ADP
ftr-380	2644	19	the	the	DET
ftr-380	2644	20	parties	party	NOUN
ftr-380	2644	21	,	,	PUNCT
ftr-380	2644	22	who	who	PRON
ftr-380	2644	23	may	may	AUX
ftr-380	2644	24	file	file	VERB
ftr-380	2644	25	written	write	VERB
ftr-380	2644	26	objections	objection	NOUN
ftr-380	2644	27	and	and	CCONJ
ftr-380	2644	28	responses	response	NOUN
ftr-380	2644	29	.	.	PUNCT
ftr-380	2645	1	after	after	SCONJ
ftr-380	2645	2	the	the	DET
ftr-380	2645	3	case	case	NOUN
ftr-380	2645	4	is	be	AUX
ftr-380	2645	5	assigned	assign	VERB
ftr-380	2645	6	to	to	ADP
ftr-380	2645	7	a	a	DET
ftr-380	2645	8	regular	regular	ADJ
ftr-380	2645	9	judge	judge	NOUN
ftr-380	2645	10	,	,	PUNCT
ftr-380	2645	11	any	any	DET
ftr-380	2645	12	changes	change	NOUN
ftr-380	2645	13	made	make	VERB
ftr-380	2645	14	shall	shall	AUX
ftr-380	2645	15	be	be	AUX
ftr-380	2645	16	reflected	reflect	VERB
ftr-380	2645	17	in	in	ADP
ftr-380	2645	18	the	the	DET
ftr-380	2645	19	record	record	NOUN
ftr-380	2645	20	and	and	CCONJ
ftr-380	2645	21	"	"	PUNCT
ftr-380	2645	22	[	[	X
ftr-380	2645	23	d]ue	d]ue	X
ftr-380	2645	24	regard	regard	NOUN
ftr-380	2645	25	shall	shall	AUX
ftr-380	2645	26	be	be	AUX
ftr-380	2645	27	given	give	VERB
ftr-380	2645	28	to	to	ADP
ftr-380	2645	29	the	the	DET
ftr-380	2645	30	circumstance	circumstance	NOUN
ftr-380	2645	31	that	that	PRON
ftr-380	2645	32	the	the	DET
ftr-380	2645	33	special	special	ADJ
ftr-380	2645	34	trial	trial	NOUN
ftr-380	2645	35	judge	judge	NOUN
ftr-380	2645	36	had	have	VERB
ftr-380	2645	37	the	the	DET
ftr-380	2645	38	opportunity	opportunity	NOUN
ftr-380	2645	39	to	to	PART
ftr-380	2645	40	evaluate	evaluate	VERB
ftr-380	2645	41	the	the	DET
ftr-380	2645	42	credibility	credibility	NOUN
ftr-380	2645	43	of	of	ADP
ftr-380	2645	44	witnesses	witness	NOUN
ftr-380	2645	45	,	,	PUNCT
ftr-380	2645	46	and	and	CCONJ
ftr-380	2645	47	the	the	DET
ftr-380	2645	48	finding	finding	NOUN
ftr-380	2645	49	of	of	ADP
ftr-380	2645	50	fact	fact	NOUN
ftr-380	2645	51	recommended	recommend	VERB
ftr-380	2645	52	by	by	ADP
ftr-380	2645	53	the	the	DET
ftr-380	2645	54	special	special	ADJ
ftr-380	2645	55	trial	trial	NOUN
ftr-380	2645	56	judge	judge	NOUN
ftr-380	2645	57	shall	shall	AUX
ftr-380	2645	58	be	be	AUX
ftr-380	2645	59	presumed	presume	VERB
ftr-380	2645	60	to	to	PART
ftr-380	2645	61	be	be	AUX
ftr-380	2645	62	correct	correct	ADJ
ftr-380	2645	63	.	.	PUNCT
ftr-380	2645	64	"	"	PUNCT
ftr-380	2646	1	k.	k.	PROPN
ftr-380	2646	2	chief	chief	PROPN
ftr-380	2646	3	counsel	counsel	NOUN
ftr-380	2646	4	notice	notice	VERB
ftr-380	2646	5	cc-2005	cc-2005	PROPN
ftr-380	2646	6	-	-	PUNCT
ftr-380	2646	7	017	017	NUM
ftr-380	2646	8	(	(	PUNCT
ftr-380	2646	9	9/27/05	9/27/05	NUM
ftr-380	2646	10	)	)	PUNCT
ftr-380	2646	11	.	.	PUNCT
ftr-380	2647	1	describes	describe	VERB
ftr-380	2647	2	procedures	procedure	NOUN
ftr-380	2647	3	for	for	ADP
ftr-380	2647	4	handling	handle	VERB
ftr-380	2647	5	motions	motion	NOUN
ftr-380	2647	6	filed	file	VERB
ftr-380	2647	7	by	by	ADP
ftr-380	2647	8	previous	previous	ADJ
ftr-380	2647	9	tax	tax	NOUN
ftr-380	2647	10	court	court	NOUN
ftr-380	2647	11	petitioners	petitioner	VERB
ftr-380	2647	12	"	"	PUNCT
ftr-380	2647	13	who	who	PRON
ftr-380	2647	14	now	now	ADV
ftr-380	2647	15	seek	seek	VERB
ftr-380	2647	16	to	to	PART
ftr-380	2647	17	vacate	vacate	VERB
ftr-380	2647	18	decisions	decision	NOUN
ftr-380	2647	19	based	base	VERB
ftr-380	2647	20	on	on	ADP
ftr-380	2647	21	ballard	ballard	NOUN
ftr-380	2647	22	-	-	PUNCT
ftr-380	2647	23	type	type	NOUN
ftr-380	2647	24	claims	claim	NOUN
ftr-380	2647	25	in	in	ADP
ftr-380	2647	26	which	which	PRON
ftr-380	2647	27	they	they	PRON
ftr-380	2647	28	argue	argue	VERB
ftr-380	2647	29	that	that	SCONJ
ftr-380	2647	30	the	the	DET
ftr-380	2647	31	special	special	ADJ
ftr-380	2647	32	trial	trial	NOUN
ftr-380	2647	33	judge	judge	NOUN
ftr-380	2647	34	's	's	PART
ftr-380	2647	35	draft	draft	NOUN
ftr-380	2647	36	opinion	opinion	NOUN
ftr-380	2647	37	was	be	AUX
ftr-380	2647	38	changed	change	VERB
ftr-380	2647	39	before	before	SCONJ
ftr-380	2647	40	the	the	DET
ftr-380	2647	41	tax	tax	NOUN
ftr-380	2647	42	court	court	NOUN
ftr-380	2647	43	issued	issue	VERB
ftr-380	2647	44	it	it	PRON
ftr-380	2647	45	as	as	ADP
ftr-380	2647	46	a	a	DET
ftr-380	2647	47	reported	report	VERB
ftr-380	2647	48	opinion	opinion	NOUN
ftr-380	2647	49	.	.	PUNCT
ftr-380	2647	50	"	"	PUNCT
ftr-380	2648	1	1	1	X
ftr-380	2648	2	.	.	PUNCT
ftr-380	2649	1	the	the	DET
ftr-380	2649	2	eleventh	eleventh	ADJ
ftr-380	2649	3	circuit	circuit	NOUN
ftr-380	2649	4	remands	remand	VERB
ftr-380	2649	5	the	the	DET
ftr-380	2649	6	case	case	NOUN
ftr-380	2649	7	to	to	ADP
ftr-380	2649	8	the	the	DET
ftr-380	2649	9	tax	tax	NOUN
ftr-380	2649	10	court	court	NOUN
ftr-380	2649	11	after	after	ADP
ftr-380	2649	12	reinstating	reinstate	VERB
ftr-380	2649	13	the	the	DET
ftr-380	2649	14	special	special	ADJ
ftr-380	2649	15	trial	trial	NOUN
ftr-380	2649	16	judge	judge	NOUN
ftr-380	2649	17	's	's	PART
ftr-380	2649	18	report	report	NOUN
ftr-380	2649	19	.	.	PUNCT
ftr-380	2650	1	ballard	ballard	PROPN
ftr-380	2650	2	v.	v.	PROPN
ftr-380	2650	3	commissioner	commissioner	PROPN
ftr-380	2650	4	,	,	PUNCT
ftr-380	2650	5	429	429	NUM
ftr-380	2650	6	f.3d	f.3d	NUM
ftr-380	2650	7	1026	1026	NUM
ftr-380	2650	8	(	(	PUNCT
ftr-380	2650	9	11th	11th	ADJ
ftr-380	2650	10	cir	cir	NOUN
ftr-380	2650	11	.	.	PUNCT
ftr-380	2651	1	11/2/05	11/2/05	NUM
ftr-380	2651	2	)	)	PUNCT
ftr-380	2652	1	(	(	PUNCT
ftr-380	2652	2	per	per	ADP
ftr-380	2652	3	curiam	curiam	NOUN
ftr-380	2652	4	)	)	PUNCT
ftr-380	2652	5	.	.	PUNCT
ftr-380	2653	1	the	the	DET
ftr-380	2653	2	case	case	NOUN
ftr-380	2653	3	was	be	AUX
ftr-380	2653	4	remanded	remand	VERB
ftr-380	2653	5	to	to	ADP
ftr-380	2653	6	the	the	DET
ftr-380	2653	7	tax	tax	NOUN
ftr-380	2653	8	court	court	NOUN
ftr-380	2653	9	with	with	ADP
ftr-380	2653	10	the	the	DET
ftr-380	2653	11	following	follow	VERB
ftr-380	2653	12	instructions	instruction	NOUN
ftr-380	2653	13	:	:	PUNCT
ftr-380	2653	14	(	(	PUNCT
ftr-380	2653	15	1	1	X
ftr-380	2653	16	)	)	PUNCT
ftr-380	2653	17	the	the	DET
ftr-380	2653	18	"	"	PUNCT
ftr-380	2653	19	collaborative	collaborative	ADJ
ftr-380	2653	20	report	report	NOUN
ftr-380	2653	21	and	and	CCONJ
ftr-380	2653	22	opinion	opinion	NOUN
ftr-380	2653	23	"	"	PUNCT
ftr-380	2653	24	is	be	AUX
ftr-380	2653	25	ordered	order	VERB
ftr-380	2653	26	stricken	stricken	VERB
ftr-380	2653	27	;	;	PUNCT
ftr-380	2653	28	(	(	PUNCT
ftr-380	2653	29	2	2	X
ftr-380	2653	30	)	)	PUNCT
ftr-380	2653	31	the	the	DET
ftr-380	2653	32	original	original	ADJ
ftr-380	2653	33	report	report	NOUN
ftr-380	2653	34	of	of	ADP
ftr-380	2653	35	the	the	DET
ftr-380	2653	36	special	special	ADJ
ftr-380	2653	37	trial	trial	NOUN
ftr-380	2653	38	judge	judge	NOUN
ftr-380	2653	39	is	be	AUX
ftr-380	2653	40	ordered	order	VERB
ftr-380	2653	41	reinstated	reinstate	VERB
ftr-380	2653	42	;	;	PUNCT
ftr-380	2653	43	(	(	PUNCT
ftr-380	2653	44	3	3	X
ftr-380	2653	45	)	)	PUNCT
ftr-380	2653	46	the	the	DET
ftr-380	2653	47	tax	tax	NOUN
ftr-380	2653	48	court	court	NOUN
ftr-380	2653	49	chief	chief	NOUN
ftr-380	2653	50	judge	judge	NOUN
ftr-380	2653	51	is	be	AUX
ftr-380	2653	52	instructed	instruct	VERB
ftr-380	2653	53	to	to	PART
ftr-380	2653	54	assign	assign	VERB
ftr-380	2653	55	this	this	DET
ftr-380	2653	56	case	case	NOUN
ftr-380	2653	57	to	to	ADP
ftr-380	2653	58	a	a	DET
ftr-380	2653	59	previously	previously	ADV
ftr-380	2653	60	-	-	PUNCT
ftr-380	2653	61	uninvolved	uninvolved	ADJ
ftr-380	2653	62	regular	regular	ADJ
ftr-380	2653	63	tax	tax	NOUN
ftr-380	2653	64	court	court	NOUN
ftr-380	2653	65	judge	judge	NOUN
ftr-380	2653	66	;	;	PUNCT
ftr-380	2653	67	and	and	CCONJ
ftr-380	2653	68	(	(	PUNCT
ftr-380	2653	69	4	4	X
ftr-380	2653	70	)	)	PUNCT
ftr-380	2653	71	the	the	DET
ftr-380	2653	72	tax	tax	NOUN
ftr-380	2653	73	court	court	NOUN
ftr-380	2653	74	shall	shall	AUX
ftr-380	2653	75	proceed	proceed	VERB
ftr-380	2653	76	to	to	PART
ftr-380	2653	77	review	review	VERB
ftr-380	2653	78	this	this	DET
ftr-380	2653	79	matter	matter	NOUN
ftr-380	2653	80	in	in	ADP
ftr-380	2653	81	accordance	accordance	NOUN
ftr-380	2653	82	with	with	ADP
ftr-380	2653	83	the	the	DET
ftr-380	2653	84	supreme	supreme	PROPN
ftr-380	2653	85	court	court	PROPN
ftr-380	2653	86	's	's	PART
ftr-380	2653	87	dictates	dictate	NOUN
ftr-380	2653	88	and	and	CCONJ
ftr-380	2653	89	with	with	ADP
ftr-380	2653	90	its	its	PRON
ftr-380	2653	91	newly	newly	ADV
ftr-380	2653	92	-	-	PUNCT
ftr-380	2653	93	revised	revise	VERB
ftr-380	2653	94	rules	rule	NOUN
ftr-380	2653	95	182	182	NUM
ftr-380	2653	96	and	and	CCONJ
ftr-380	2653	97	183	183	NUM
ftr-380	2653	98	,	,	PUNCT
ftr-380	2653	99	giving	give	VERB
ftr-380	2653	100	"	"	PUNCT
ftr-380	2653	101	due	due	ADJ
ftr-380	2653	102	regard	regard	NOUN
ftr-380	2653	103	"	"	PUNCT
ftr-380	2653	104	to	to	ADP
ftr-380	2653	105	the	the	DET
ftr-380	2653	106	credibility	credibility	NOUN
ftr-380	2653	107	determinations	determination	NOUN
ftr-380	2653	108	of	of	ADP
ftr-380	2653	109	the	the	DET
ftr-380	2653	110	special	special	ADJ
ftr-380	2653	111	trial	trial	NOUN
ftr-380	2653	112	judge	judge	NOUN
ftr-380	2653	113	and	and	CCONJ
ftr-380	2653	114	presuming	presume	VERB
ftr-380	2653	115	correct	correct	ADJ
ftr-380	2653	116	fact	fact	NOUN
ftr-380	2653	117	findings	finding	NOUN
ftr-380	2653	118	of	of	ADP
ftr-380	2653	119	the	the	DET
ftr-380	2653	120	trial	trial	NOUN
ftr-380	2653	121	judge	judge	NOUN
ftr-380	2653	122	.	.	PUNCT
ftr-380	2654	1	[	[	X
ftr-380	2654	2	vol	vol	NOUN
ftr-380	2654	3	.	.	PUNCT
ftr-380	2654	4	8	8	NUM
ftr-380	2654	5	:	:	PUNCT
ftr-380	2654	6	si	si	PROPN
ftr-380	2654	7	recent	recent	ADJ
ftr-380	2654	8	developments	development	NOUN
ftr-380	2654	9	in	in	ADP
ftr-380	2654	10	federal	federal	ADJ
ftr-380	2654	11	income	income	NOUN
ftr-380	2654	12	taxation	taxation	NOUN
ftr-380	2654	13	specifically	specifically	ADV
ftr-380	2654	14	,	,	PUNCT
ftr-380	2654	15	the	the	DET
ftr-380	2654	16	eleventh	eleventh	ADJ
ftr-380	2654	17	circuit	circuit	NOUN
ftr-380	2654	18	ordered	order	VERB
ftr-380	2654	19	that	that	SCONJ
ftr-380	2654	20	former	former	ADJ
ftr-380	2654	21	chief	chief	ADJ
ftr-380	2654	22	judge	judge	NOUN
ftr-380	2654	23	cohen	cohen	PROPN
ftr-380	2654	24	,	,	PUNCT
ftr-380	2654	25	judge	judge	PROPN
ftr-380	2654	26	dawson	dawson	PROPN
ftr-380	2654	27	and	and	CCONJ
ftr-380	2654	28	judge	judge	PROPN
ftr-380	2654	29	couvillion	couvillion	NOUN
ftr-380	2654	30	are	be	AUX
ftr-380	2654	31	not	not	PART
ftr-380	2654	32	to	to	PART
ftr-380	2654	33	be	be	AUX
ftr-380	2654	34	involved	involve	VERB
ftr-380	2654	35	in	in	ADP
ftr-380	2654	36	the	the	DET
ftr-380	2654	37	new	new	ADJ
ftr-380	2654	38	review	review	NOUN
ftr-380	2654	39	.	.	PUNCT
ftr-380	2655	1	m.	m.	NOUN
ftr-380	2655	2	as	as	SCONJ
ftr-380	2655	3	does	do	VERB
ftr-380	2655	4	the	the	DET
ftr-380	2655	5	fifth	fifth	ADJ
ftr-380	2655	6	circuit	circuit	NOUN
ftr-380	2655	7	.	.	PUNCT
ftr-380	2656	1	estate	estate	NOUN
ftr-380	2656	2	of	of	ADP
ftr-380	2656	3	lisle	lisle	PROPN
ftr-380	2656	4	v.	v.	CCONJ
ftr-380	2656	5	commissioner	commissioner	PROPN
ftr-380	2656	6	,	,	PUNCT
ftr-380	2656	7	431	431	NUM
ftr-380	2656	8	f.3d	f.3d	NUM
ftr-380	2656	9	439	439	NUM
ftr-380	2656	10	(	(	PUNCT
ftr-380	2656	11	5th	5th	ADJ
ftr-380	2656	12	cir	cir	NOUN
ftr-380	2656	13	.	.	PUNCT
ftr-380	2657	1	11/22/05	11/22/05	NUM
ftr-380	2657	2	)	)	PUNCT
ftr-380	2657	3	(	(	PUNCT
ftr-380	2657	4	per	per	ADP
ftr-380	2657	5	curiam	curiam	NOUN
ftr-380	2657	6	)	)	PUNCT
ftr-380	2657	7	.	.	PUNCT
ftr-380	2658	1	remands	remand	VERB
ftr-380	2658	2	the	the	DET
ftr-380	2658	3	case	case	NOUN
ftr-380	2658	4	to	to	ADP
ftr-380	2658	5	the	the	DET
ftr-380	2658	6	tax	tax	NOUN
ftr-380	2658	7	court	court	NOUN
ftr-380	2658	8	with	with	ADP
ftr-380	2658	9	orders	order	NOUN
ftr-380	2658	10	to	to	PART
ftr-380	2658	11	:	:	PUNCT
ftr-380	2658	12	(	(	PUNCT
ftr-380	2658	13	1	1	X
ftr-380	2658	14	)	)	PUNCT
ftr-380	2658	15	strike	strike	VERB
ftr-380	2658	16	the	the	DET
ftr-380	2658	17	"	"	PUNCT
ftr-380	2658	18	collaborative	collaborative	ADJ
ftr-380	2658	19	report	report	NOUN
ftr-380	2658	20	"	"	PUNCT
ftr-380	2658	21	that	that	PRON
ftr-380	2658	22	formed	form	VERB
ftr-380	2658	23	the	the	DET
ftr-380	2658	24	basis	basis	NOUN
ftr-380	2658	25	of	of	ADP
ftr-380	2658	26	the	the	DET
ftr-380	2658	27	tax	tax	NOUN
ftr-380	2658	28	court	court	NOUN
ftr-380	2658	29	's	's	PART
ftr-380	2658	30	ultimate	ultimate	ADJ
ftr-380	2658	31	decision	decision	NOUN
ftr-380	2658	32	;	;	PUNCT
ftr-380	2658	33	(	(	PUNCT
ftr-380	2658	34	2	2	X
ftr-380	2658	35	)	)	PUNCT
ftr-380	2658	36	reinstate	reinstate	NOUN
ftr-380	2658	37	judge	judge	NOUN
ftr-380	2658	38	couvillion	couvillion	PROPN
ftr-380	2658	39	's	's	PART
ftr-380	2658	40	original	original	ADJ
ftr-380	2658	41	report	report	NOUN
ftr-380	2658	42	;	;	PUNCT
ftr-380	2658	43	(	(	PUNCT
ftr-380	2658	44	3	3	X
ftr-380	2658	45	)	)	PUNCT
ftr-380	2658	46	refer	refer	VERB
ftr-380	2658	47	this	this	DET
ftr-380	2658	48	case	case	NOUN
ftr-380	2658	49	to	to	ADP
ftr-380	2658	50	a	a	DET
ftr-380	2658	51	regular	regular	ADJ
ftr-380	2658	52	tax	tax	NOUN
ftr-380	2658	53	court	court	NOUN
ftr-380	2658	54	judge	judge	NOUN
ftr-380	2658	55	who	who	PRON
ftr-380	2658	56	had	have	VERB
ftr-380	2658	57	no	no	DET
ftr-380	2658	58	involvement	involvement	NOUN
ftr-380	2658	59	in	in	ADP
ftr-380	2658	60	the	the	DET
ftr-380	2658	61	preparation	preparation	NOUN
ftr-380	2658	62	of	of	ADP
ftr-380	2658	63	the	the	DET
ftr-380	2658	64	aforementioned	aforementioned	ADJ
ftr-380	2658	65	"	"	PUNCT
ftr-380	2658	66	collaborative	collaborative	ADJ
ftr-380	2658	67	report	report	NOUN
ftr-380	2658	68	"	"	PUNCT
ftr-380	2658	69	and	and	CCONJ
ftr-380	2658	70	who	who	PRON
ftr-380	2658	71	shall	shall	AUX
ftr-380	2658	72	give	give	VERB
ftr-380	2658	73	"	"	PUNCT
ftr-380	2658	74	due	due	ADJ
ftr-380	2658	75	regard	regard	NOUN
ftr-380	2658	76	"	"	PUNCT
ftr-380	2658	77	to	to	ADP
ftr-380	2658	78	the	the	DET
ftr-380	2658	79	credibility	credibility	NOUN
ftr-380	2658	80	determinations	determination	NOUN
ftr-380	2658	81	of	of	ADP
ftr-380	2658	82	judge	judge	NOUN
ftr-380	2658	83	couvillion	couvillion	NOUN
ftr-380	2658	84	,	,	PUNCT
ftr-380	2658	85	presuming	presume	VERB
ftr-380	2658	86	that	that	SCONJ
ftr-380	2658	87	his	his	PRON
ftr-380	2658	88	fact	fact	NOUN
ftr-380	2658	89	findings	finding	NOUN
ftr-380	2658	90	are	be	AUX
ftr-380	2658	91	correct	correct	ADJ
ftr-380	2658	92	unless	unless	SCONJ
ftr-380	2658	93	manifestly	manifestly	ADV
ftr-380	2658	94	unreasonable	unreasonable	ADJ
ftr-380	2658	95	,	,	PUNCT
ftr-380	2659	1	[	[	X
ftr-380	2659	2	in	in	ADP
ftr-380	2659	3	dealing	deal	VERB
ftr-380	2659	4	with	with	ADP
ftr-380	2659	5	the	the	DET
ftr-380	2659	6	remaining	remain	VERB
ftr-380	2659	7	issues	issue	NOUN
ftr-380	2659	8	of	of	ADP
ftr-380	2659	9	tax	tax	NOUN
ftr-380	2659	10	deficiency	deficiency	NOUN
ftr-380	2659	11	]	]	PUNCT
ftr-380	2659	12	;	;	PUNCT
ftr-380	2659	13	and	and	CCONJ
ftr-380	2659	14	(	(	PUNCT
ftr-380	2659	15	4	4	X
ftr-380	2659	16	)	)	PUNCT
ftr-380	2659	17	adhere	adhere	VERB
ftr-380	2659	18	strictly	strictly	ADV
ftr-380	2659	19	hereafter	hereafter	ADV
ftr-380	2659	20	to	to	ADP
ftr-380	2659	21	the	the	DET
ftr-380	2659	22	amended	amend	VERB
ftr-380	2659	23	tax	tax	NOUN
ftr-380	2659	24	court	court	NOUN
ftr-380	2659	25	rule	rule	NOUN
ftr-380	2659	26	in	in	ADP
ftr-380	2659	27	finalizing	finalize	VERB
ftr-380	2659	28	tax	tax	NOUN
ftr-380	2659	29	court	court	NOUN
ftr-380	2659	30	opinions	opinion	NOUN
ftr-380	2659	31	.	.	PUNCT
ftr-380	2660	1	2	2	X
ftr-380	2660	2	.	.	X
ftr-380	2660	3	you	you	PRON
ftr-380	2660	4	have	have	VERB
ftr-380	2660	5	a	a	DET
ftr-380	2660	6	choice	choice	NOUN
ftr-380	2660	7	of	of	ADP
ftr-380	2660	8	forum	forum	NOUN
ftr-380	2660	9	for	for	ADP
ftr-380	2660	10	review	review	NOUN
ftr-380	2660	11	of	of	ADP
ftr-380	2660	12	the	the	DET
ftr-380	2660	13	commissioner	commissioner	NOUN
ftr-380	2660	14	's	's	PART
ftr-380	2660	15	refusal	refusal	NOUN
ftr-380	2660	16	to	to	PART
ftr-380	2660	17	abate	abate	VERB
ftr-380	2660	18	interest	interest	NOUN
ftr-380	2660	19	.	.	PUNCT
ftr-380	2661	1	beall	beall	PROPN
ftr-380	2661	2	v.	v.	PROPN
ftr-380	2661	3	united	united	PROPN
ftr-380	2661	4	states	states	PROPN
ftr-380	2661	5	,	,	PUNCT
ftr-380	2661	6	336	336	NUM
ftr-380	2661	7	f.3d	f.3d	NUM
ftr-380	2661	8	419	419	NUM
ftr-380	2661	9	(	(	PUNCT
ftr-380	2661	10	5th	5th	ADJ
ftr-380	2661	11	cir	cir	NOUN
ftr-380	2661	12	.	.	PUNCT
ftr-380	2662	1	6/27/03	6/27/03	NUM
ftr-380	2662	2	)	)	PUNCT
ftr-380	2662	3	.	.	PUNCT
ftr-380	2663	1	the	the	DET
ftr-380	2663	2	fifth	fifth	ADJ
ftr-380	2663	3	circuit	circuit	NOUN
ftr-380	2663	4	(	(	PUNCT
ftr-380	2663	5	judge	judge	NOUN
ftr-380	2663	6	garwood	garwood	PROPN
ftr-380	2663	7	)	)	PUNCT
ftr-380	2663	8	held	hold	VERB
ftr-380	2663	9	that	that	SCONJ
ftr-380	2663	10	a	a	DET
ftr-380	2663	11	district	district	NOUN
ftr-380	2663	12	court	court	NOUN
ftr-380	2663	13	has	have	VERB
ftr-380	2663	14	jurisdiction	jurisdiction	NOUN
ftr-380	2663	15	in	in	ADP
ftr-380	2663	16	a	a	DET
ftr-380	2663	17	refund	refund	NOUN
ftr-380	2663	18	suit	suit	NOUN
ftr-380	2663	19	to	to	PART
ftr-380	2663	20	review	review	VERB
ftr-380	2663	21	for	for	ADP
ftr-380	2663	22	abuse	abuse	NOUN
ftr-380	2663	23	of	of	ADP
ftr-380	2663	24	discretion	discretion	NOUN
ftr-380	2663	25	the	the	DET
ftr-380	2663	26	commissioner	commissioner	NOUN
ftr-380	2663	27	's	's	PART
ftr-380	2663	28	refusal	refusal	NOUN
ftr-380	2663	29	to	to	PART
ftr-380	2663	30	abate	abate	VERB
ftr-380	2663	31	interest	interest	NOUN
ftr-380	2663	32	.	.	PUNCT
ftr-380	2664	1	judge	judge	PROPN
ftr-380	2664	2	garwood	garwood	PROPN
ftr-380	2664	3	reasoned	reason	VERB
ftr-380	2664	4	that	that	SCONJ
ftr-380	2664	5	the	the	DET
ftr-380	2664	6	grant	grant	NOUN
ftr-380	2664	7	of	of	ADP
ftr-380	2664	8	jurisdiction	jurisdiction	NOUN
ftr-380	2664	9	to	to	ADP
ftr-380	2664	10	the	the	DET
ftr-380	2664	11	tax	tax	NOUN
ftr-380	2664	12	court	court	NOUN
ftr-380	2664	13	in	in	ADP
ftr-380	2664	14	§	§	PROPN
ftr-380	2664	15	6404(h	6404(h	PROPN
ftr-380	2664	16	)	)	PUNCT
ftr-380	2664	17	was	be	AUX
ftr-380	2664	18	not	not	PART
ftr-380	2664	19	exclusive	exclusive	ADJ
ftr-380	2664	20	.	.	PUNCT
ftr-380	2665	1	a.	a.	NOUN
ftr-380	2665	2	a	a	DET
ftr-380	2665	3	district	district	NOUN
ftr-380	2665	4	court	court	NOUN
ftr-380	2665	5	disagrees	disagree	VERB
ftr-380	2665	6	with	with	ADP
ftr-380	2665	7	beall	beall	PROPN
ftr-380	2665	8	.	.	PUNCT
ftr-380	2666	1	ballhaus	ballhaus	PROPN
ftr-380	2666	2	v.	v.	ADP
ftr-380	2666	3	irs	irs	PROPN
ftr-380	2666	4	,	,	PUNCT
ftr-380	2666	5	341	341	NUM
ftr-380	2666	6	f.	f.	PROPN
ftr-380	2666	7	supp	supp	PROPN
ftr-380	2666	8	.	.	PUNCT
ftr-380	2667	1	2d	2d	NOUN
ftr-380	2667	2	1145	1145	NUM
ftr-380	2667	3	(	(	PUNCT
ftr-380	2667	4	d.	d.	PROPN
ftr-380	2667	5	nev	nev	PROPN
ftr-380	2667	6	.	.	PROPN
ftr-380	2667	7	9/29/04	9/29/04	NUM
ftr-380	2667	8	)	)	PUNCT
ftr-380	2667	9	.	.	PUNCT
ftr-380	2668	1	the	the	DET
ftr-380	2668	2	court	court	NOUN
ftr-380	2668	3	refused	refuse	VERB
ftr-380	2668	4	to	to	PART
ftr-380	2668	5	follow	follow	VERB
ftr-380	2668	6	beall	beall	NOUN
ftr-380	2668	7	and	and	CCONJ
ftr-380	2668	8	held	hold	VERB
ftr-380	2668	9	that	that	SCONJ
ftr-380	2668	10	it	it	PRON
ftr-380	2668	11	lacks	lack	VERB
ftr-380	2668	12	jurisdiction	jurisdiction	NOUN
ftr-380	2668	13	to	to	PART
ftr-380	2668	14	review	review	VERB
ftr-380	2668	15	commissioner	commissioner	NOUN
ftr-380	2668	16	's	's	PART
ftr-380	2668	17	refusal	refusal	NOUN
ftr-380	2668	18	to	to	PART
ftr-380	2668	19	abate	abate	VERB
ftr-380	2668	20	interest	interest	NOUN
ftr-380	2668	21	.	.	PUNCT
ftr-380	2669	1	b.	b.	PROPN
ftr-380	2669	2	and	and	CCONJ
ftr-380	2669	3	the	the	DET
ftr-380	2669	4	court	court	NOUN
ftr-380	2669	5	of	of	ADP
ftr-380	2669	6	federal	federal	ADJ
ftr-380	2669	7	claims	claim	NOUN
ftr-380	2669	8	holds	hold	VERB
ftr-380	2669	9	that	that	SCONJ
ftr-380	2669	10	beall	beall	NOUN
ftr-380	2669	11	is	be	AUX
ftr-380	2669	12	not	not	PART
ftr-380	2669	13	the	the	DET
ftr-380	2669	14	"	"	PUNCT
ftr-380	2669	15	be	be	AUX
ftr-380	2669	16	all	all	PRON
ftr-380	2669	17	and	and	CCONJ
ftr-380	2669	18	end	end	VERB
ftr-380	2669	19	all	all	PRON
ftr-380	2669	20	"	"	PUNCT
ftr-380	2669	21	on	on	ADP
ftr-380	2669	22	this	this	DET
ftr-380	2669	23	issue	issue	NOUN
ftr-380	2669	24	.	.	PUNCT
ftr-380	2670	1	hinck	hinck	PROPN
ftr-380	2670	2	v.	v.	ADP
ftr-380	2670	3	united	united	PROPN
ftr-380	2670	4	states	states	PROPN
ftr-380	2670	5	,	,	PUNCT
ftr-380	2670	6	64	64	NUM
ftr-380	2670	7	fed	feed	VERB
ftr-380	2670	8	.	.	PUNCT
ftr-380	2671	1	cl	cl	NOUN
ftr-380	2671	2	.	.	PUNCT
ftr-380	2672	1	71	71	NUM
ftr-380	2672	2	(	(	PUNCT
ftr-380	2672	3	2/3/05	2/3/05	NUM
ftr-380	2672	4	)	)	PUNCT
ftr-380	2672	5	.	.	PUNCT
ftr-380	2673	1	judge	judge	PROPN
ftr-380	2673	2	allegra	allegra	PROPN
ftr-380	2673	3	held	hold	VERB
ftr-380	2673	4	that	that	SCONJ
ftr-380	2673	5	the	the	DET
ftr-380	2673	6	1996	1996	NUM
ftr-380	2673	7	amendments	amendment	NOUN
ftr-380	2673	8	to	to	ADP
ftr-380	2673	9	§	§	PROPN
ftr-380	2673	10	6404	6404	NUM
ftr-380	2673	11	gave	give	VERB
ftr-380	2673	12	the	the	DET
ftr-380	2673	13	tax	tax	NOUN
ftr-380	2673	14	court	court	NOUN
ftr-380	2673	15	jurisdiction	jurisdiction	NOUN
ftr-380	2673	16	to	to	PART
ftr-380	2673	17	review	review	VERB
ftr-380	2673	18	the	the	DET
ftr-380	2673	19	failure	failure	NOUN
ftr-380	2673	20	to	to	PART
ftr-380	2673	21	abate	abate	VERB
ftr-380	2673	22	interest	interest	NOUN
ftr-380	2673	23	under	under	ADP
ftr-380	2673	24	the	the	DET
ftr-380	2673	25	"	"	PUNCT
ftr-380	2673	26	abuse	abuse	NOUN
ftr-380	2673	27	of	of	ADP
ftr-380	2673	28	discretion	discretion	NOUN
ftr-380	2673	29	"	"	PUNCT
ftr-380	2673	30	standard	standard	NOUN
ftr-380	2673	31	.	.	PUNCT
ftr-380	2674	1	before	before	ADP
ftr-380	2674	2	1996	1996	NUM
ftr-380	2674	3	the	the	DET
ftr-380	2674	4	federal	federal	ADJ
ftr-380	2674	5	courts	court	NOUN
ftr-380	2674	6	did	do	AUX
ftr-380	2674	7	not	not	PART
ftr-380	2674	8	have	have	VERB
ftr-380	2674	9	jurisdiction	jurisdiction	NOUN
ftr-380	2674	10	to	to	PART
ftr-380	2674	11	review	review	VERB
ftr-380	2674	12	abatement	abatement	NOUN
ftr-380	2674	13	decisions	decision	NOUN
ftr-380	2674	14	,	,	PUNCT
ftr-380	2674	15	and	and	CCONJ
ftr-380	2674	16	the	the	DET
ftr-380	2674	17	1996	1996	NUM
ftr-380	2674	18	amendments	amendment	NOUN
ftr-380	2674	19	to	to	ADP
ftr-380	2674	20	§	§	PROPN
ftr-380	2674	21	6404	6404	NUM
ftr-380	2674	22	did	do	AUX
ftr-380	2674	23	not	not	PART
ftr-380	2674	24	do	do	VERB
ftr-380	2674	25	so	so	ADV
ftr-380	2674	26	.	.	PUNCT
ftr-380	2675	1	3	3	X
ftr-380	2675	2	.	.	NUM
ftr-380	2675	3	proposed	propose	VERB
ftr-380	2675	4	regulations	regulation	NOUN
ftr-380	2675	5	reject	reject	VERB
ftr-380	2675	6	the	the	DET
ftr-380	2675	7	mailbox	mailbox	NOUN
ftr-380	2675	8	rule	rule	NOUN
ftr-380	2675	9	and	and	CCONJ
ftr-380	2675	10	hold	hold	VERB
ftr-380	2675	11	that	that	DET
ftr-380	2675	12	absent	absent	ADJ
ftr-380	2675	13	actual	actual	ADJ
ftr-380	2675	14	delivery	delivery	NOUN
ftr-380	2675	15	only	only	ADV
ftr-380	2675	16	registered	register	VERB
ftr-380	2675	17	or	or	CCONJ
ftr-380	2675	18	certified	certify	VERB
ftr-380	2675	19	mail	mail	NOUN
ftr-380	2675	20	will	will	AUX
ftr-380	2675	21	suffice	suffice	VERB
ftr-380	2675	22	as	as	ADP
ftr-380	2675	23	proof	proof	NOUN
ftr-380	2675	24	.	.	PUNCT
ftr-380	2676	1	reg-138176	reg-138176	NOUN
ftr-380	2676	2	-	-	PUNCT
ftr-380	2676	3	02	02	NUM
ftr-380	2676	4	,	,	PUNCT
ftr-380	2676	5	timely	timely	ADJ
ftr-380	2676	6	mailing	mailing	NOUN
ftr-380	2676	7	treated	treat	VERB
ftr-380	2676	8	as	as	ADP
ftr-380	2676	9	timely	timely	ADJ
ftr-380	2676	10	filing	filing	NOUN
ftr-380	2676	11	,	,	PUNCT
ftr-380	2676	12	69	69	NUM
ftr-380	2676	13	f.r	f.r	NOUN
ftr-380	2676	14	.	.	NOUN
ftr-380	2676	15	56377	56377	NUM
ftr-380	2676	16	(	(	PUNCT
ftr-380	2676	17	9/21/04	9/21/04	NUM
ftr-380	2676	18	)	)	PUNCT
ftr-380	2676	19	.	.	PUNCT
ftr-380	2677	1	proposed	propose	VERB
ftr-380	2677	2	regulations	regulation	NOUN
ftr-380	2677	3	under	under	ADP
ftr-380	2677	4	§	§	PROPN
ftr-380	2677	5	7502	7502	NUM
ftr-380	2677	6	would	would	AUX
ftr-380	2677	7	provide	provide	VERB
ftr-380	2677	8	that	that	SCONJ
ftr-380	2677	9	a	a	DET
ftr-380	2677	10	registered	register	VERB
ftr-380	2677	11	or	or	CCONJ
ftr-380	2677	12	certified	certify	VERB
ftr-380	2677	13	mail	mail	NOUN
ftr-380	2677	14	receipt	receipt	NOUN
ftr-380	2677	15	is	be	AUX
ftr-380	2677	16	the	the	DET
ftr-380	2677	17	only	only	ADJ
ftr-380	2677	18	prima	prima	NOUN
ftr-380	2677	19	facie	facie	NOUN
ftr-380	2677	20	evidence	evidence	NOUN
ftr-380	2677	21	of	of	ADP
ftr-380	2677	22	delivery	delivery	NOUN
ftr-380	2677	23	of	of	ADP
ftr-380	2677	24	documents	document	NOUN
ftr-380	2677	25	that	that	PRON
ftr-380	2677	26	have	have	VERB
ftr-380	2677	27	a	a	DET
ftr-380	2677	28	filing	filing	NOUN
ftr-380	2677	29	deadline	deadline	NOUN
ftr-380	2677	30	prescribed	prescribe	VERB
ftr-380	2677	31	by	by	ADP
ftr-380	2677	32	the	the	DET
ftr-380	2677	33	internal	internal	ADJ
ftr-380	2677	34	revenue	revenue	NOUN
ftr-380	2677	35	laws	law	NOUN
ftr-380	2677	36	other	other	ADJ
ftr-380	2677	37	than	than	ADP
ftr-380	2677	38	direct	direct	ADJ
ftr-380	2677	39	proof	proof	NOUN
ftr-380	2677	40	of	of	ADP
ftr-380	2677	41	actual	actual	ADJ
ftr-380	2677	42	delivery	delivery	NOUN
ftr-380	2677	43	.	.	PUNCT
ftr-380	2678	1	20061	20061	NUM
ftr-380	2678	2	florida	florida	PROPN
ftr-380	2678	3	tax	tax	PROPN
ftr-380	2678	4	review	review	NOUN
ftr-380	2678	5	a.	a.	NOUN
ftr-380	2678	6	but	but	CCONJ
ftr-380	2678	7	taxpayers	taxpayer	NOUN
ftr-380	2678	8	can	can	AUX
ftr-380	2678	9	still	still	ADV
ftr-380	2678	10	prevail	prevail	VERB
ftr-380	2678	11	based	base	VERB
ftr-380	2678	12	upon	upon	SCONJ
ftr-380	2678	13	the	the	DET
ftr-380	2678	14	mailbox	mailbox	NOUN
ftr-380	2678	15	rule	rule	NOUN
ftr-380	2678	16	.	.	PUNCT
ftr-380	2679	1	why	why	SCONJ
ftr-380	2679	2	did	do	AUX
ftr-380	2679	3	taxpayers	taxpayer	NOUN
ftr-380	2679	4	'	'	PART
ftr-380	2679	5	lawyer	lawyer	NOUN
ftr-380	2679	6	play	play	VERB
ftr-380	2679	7	games	game	NOUN
ftr-380	2679	8	with	with	ADP
ftr-380	2679	9	love	love	NOUN
ftr-380	2679	10	by	by	ADP
ftr-380	2679	11	not	not	PART
ftr-380	2679	12	taking	take	VERB
ftr-380	2679	13	the	the	DET
ftr-380	2679	14	petition	petition	NOUN
ftr-380	2679	15	to	to	ADP
ftr-380	2679	16	the	the	DET
ftr-380	2679	17	post	post	NOUN
ftr-380	2679	18	office	office	NOUN
ftr-380	2679	19	?	?	PUNCT
ftr-380	2680	1	grossman	grossman	PROPN
ftr-380	2680	2	v.	v.	PROPN
ftr-380	2680	3	commissioner	commissioner	PROPN
ftr-380	2680	4	,	,	PUNCT
ftr-380	2680	5	t.c	t.c	PROPN
ftr-380	2680	6	.	.	PROPN
ftr-380	2680	7	memo	memo	NOUN
ftr-380	2680	8	.	.	PUNCT
ftr-380	2681	1	2005	2005	NUM
ftr-380	2681	2	-	-	SYM
ftr-380	2681	3	164	164	NUM
ftr-380	2681	4	(	(	PUNCT
ftr-380	2681	5	7/5/05	7/5/05	NUM
ftr-380	2681	6	)	)	PUNCT
ftr-380	2681	7	.	.	PUNCT
ftr-380	2682	1	the	the	DET
ftr-380	2682	2	envelope	envelope	NOUN
ftr-380	2682	3	sent	send	VERB
ftr-380	2682	4	by	by	ADP
ftr-380	2682	5	certified	certified	ADJ
ftr-380	2682	6	mail	mail	NOUN
ftr-380	2682	7	that	that	PRON
ftr-380	2682	8	contained	contain	VERB
ftr-380	2682	9	taxpayer	taxpayer	NOUN
ftr-380	2682	10	's	's	PART
ftr-380	2682	11	petition	petition	NOUN
ftr-380	2682	12	to	to	ADP
ftr-380	2682	13	the	the	DET
ftr-380	2682	14	tax	tax	NOUN
ftr-380	2682	15	court	court	NOUN
ftr-380	2682	16	was	be	AUX
ftr-380	2682	17	timely	timely	ADV
ftr-380	2682	18	postmarked	postmark	VERB
ftr-380	2682	19	by	by	ADP
ftr-380	2682	20	a	a	DET
ftr-380	2682	21	private	private	ADJ
ftr-380	2682	22	postage	postage	NOUN
ftr-380	2682	23	meter	meter	NOUN
ftr-380	2682	24	but	but	CCONJ
ftr-380	2682	25	was	be	AUX
ftr-380	2682	26	received	receive	VERB
ftr-380	2682	27	by	by	ADP
ftr-380	2682	28	the	the	DET
ftr-380	2682	29	court	court	NOUN
ftr-380	2682	30	after	after	ADP
ftr-380	2682	31	the	the	DET
ftr-380	2682	32	ninety	ninety	NUM
ftr-380	2682	33	-	-	PUNCT
ftr-380	2682	34	day	day	NOUN
ftr-380	2682	35	period	period	NOUN
ftr-380	2682	36	for	for	ADP
ftr-380	2682	37	filing	file	VERB
ftr-380	2682	38	prescribed	prescribe	VERB
ftr-380	2682	39	by	by	ADP
ftr-380	2682	40	§	§	PROPN
ftr-380	2682	41	6213(a	6213(a	NOUN
ftr-380	2682	42	)	)	PUNCT
ftr-380	2682	43	.	.	PUNCT
ftr-380	2683	1	taxpayer	taxpayer	NOUN
ftr-380	2683	2	submitted	submit	VERB
ftr-380	2683	3	evidence	evidence	NOUN
ftr-380	2683	4	of	of	ADP
ftr-380	2683	5	a	a	DET
ftr-380	2683	6	delay	delay	NOUN
ftr-380	2683	7	in	in	ADP
ftr-380	2683	8	delivery	delivery	NOUN
ftr-380	2683	9	of	of	ADP
ftr-380	2683	10	this	this	DET
ftr-380	2683	11	letter	letter	NOUN
ftr-380	2683	12	by	by	ADP
ftr-380	2683	13	reason	reason	NOUN
ftr-380	2683	14	of	of	ADP
ftr-380	2683	15	misdirection	misdirection	NOUN
ftr-380	2683	16	and	and	CCONJ
ftr-380	2683	17	irradiation	irradiation	NOUN
ftr-380	2683	18	to	to	PART
ftr-380	2683	19	eliminate	eliminate	VERB
ftr-380	2683	20	anthrax	anthrax	NOUN
ftr-380	2683	21	spores	spore	NOUN
ftr-380	2683	22	,	,	PUNCT
ftr-380	2683	23	as	as	ADV
ftr-380	2683	24	well	well	ADV
ftr-380	2683	25	as	as	ADP
ftr-380	2683	26	the	the	DET
ftr-380	2683	27	testimony	testimony	NOUN
ftr-380	2683	28	of	of	ADP
ftr-380	2683	29	their	their	PRON
ftr-380	2683	30	lawyer	lawyer	NOUN
ftr-380	2683	31	's	's	PART
ftr-380	2683	32	office	office	NOUN
ftr-380	2683	33	manager	manager	NOUN
ftr-380	2683	34	that	that	SCONJ
ftr-380	2683	35	she	she	PRON
ftr-380	2683	36	mailed	mail	VERB
ftr-380	2683	37	the	the	DET
ftr-380	2683	38	petition	petition	NOUN
ftr-380	2683	39	on	on	ADP
ftr-380	2683	40	the	the	DET
ftr-380	2683	41	date	date	NOUN
ftr-380	2683	42	it	it	PRON
ftr-380	2683	43	was	be	AUX
ftr-380	2683	44	postmarked	postmark	VERB
ftr-380	2683	45	by	by	ADP
ftr-380	2683	46	the	the	DET
ftr-380	2683	47	private	private	ADJ
ftr-380	2683	48	postage	postage	NOUN
ftr-380	2683	49	meter	meter	NOUN
ftr-380	2683	50	.	.	PUNCT
ftr-380	2684	1	the	the	DET
ftr-380	2684	2	tax	tax	NOUN
ftr-380	2684	3	court	court	NOUN
ftr-380	2684	4	(	(	PUNCT
ftr-380	2684	5	judge	judge	NOUN
ftr-380	2684	6	goeke	goeke	ADJ
ftr-380	2684	7	)	)	PUNCT
ftr-380	2684	8	held	hold	VERB
ftr-380	2684	9	that	that	SCONJ
ftr-380	2684	10	taxpayers	taxpayer	NOUN
ftr-380	2684	11	met	meet	VERB
ftr-380	2684	12	their	their	PRON
ftr-380	2684	13	burden	burden	NOUN
ftr-380	2684	14	of	of	ADP
ftr-380	2684	15	proof	proof	NOUN
ftr-380	2684	16	that	that	SCONJ
ftr-380	2684	17	their	their	PRON
ftr-380	2684	18	mailing	mailing	NOUN
ftr-380	2684	19	was	be	AUX
ftr-380	2684	20	timely	timely	ADJ
ftr-380	2684	21	.	.	PUNCT
ftr-380	2684	22	0	0	PUNCT
ftr-380	2685	1	for	for	ADP
ftr-380	2685	2	a	a	DET
ftr-380	2685	3	tax	tax	NOUN
ftr-380	2685	4	return	return	NOUN
ftr-380	2685	5	or	or	CCONJ
ftr-380	2685	6	other	other	ADJ
ftr-380	2685	7	document	document	NOUN
ftr-380	2685	8	mailed	mail	VERB
ftr-380	2685	9	to	to	ADP
ftr-380	2685	10	the	the	DET
ftr-380	2685	11	irs	irs	PROPN
ftr-380	2685	12	,	,	PUNCT
ftr-380	2685	13	it	it	PRON
ftr-380	2685	14	is	be	AUX
ftr-380	2685	15	rumored	rumor	VERB
ftr-380	2685	16	that	that	SCONJ
ftr-380	2685	17	the	the	DET
ftr-380	2685	18	irs	irs	PROPN
ftr-380	2685	19	will	will	AUX
ftr-380	2685	20	accept	accept	VERB
ftr-380	2685	21	the	the	DET
ftr-380	2685	22	uncorroborated	uncorroborated	ADJ
ftr-380	2685	23	word	word	NOUN
ftr-380	2685	24	of	of	ADP
ftr-380	2685	25	a	a	DET
ftr-380	2685	26	practitioner	practitioner	NOUN
ftr-380	2685	27	believed	believe	VERB
ftr-380	2685	28	to	to	PART
ftr-380	2685	29	be	be	AUX
ftr-380	2685	30	credible	credible	ADJ
ftr-380	2685	31	as	as	ADP
ftr-380	2685	32	to	to	ADP
ftr-380	2685	33	the	the	DET
ftr-380	2685	34	date	date	NOUN
ftr-380	2685	35	of	of	ADP
ftr-380	2685	36	mailing	mailing	NOUN
ftr-380	2685	37	.	.	PUNCT
ftr-380	2686	1	4	4	X
ftr-380	2686	2	.	.	X
ftr-380	2686	3	speltz	speltz	PROPN
ftr-380	2686	4	v.	v.	PROPN
ftr-380	2686	5	commissioner	commissioner	PROPN
ftr-380	2686	6	,	,	PUNCT
ftr-380	2686	7	124	124	NUM
ftr-380	2686	8	t.c	t.c	PROPN
ftr-380	2686	9	.	.	PROPN
ftr-380	2686	10	165	165	NUM
ftr-380	2686	11	(	(	PUNCT
ftr-380	2686	12	3/23/05	3/23/05	NUM
ftr-380	2686	13	)	)	PUNCT
ftr-380	2686	14	.	.	PUNCT
ftr-380	2687	1	the	the	DET
ftr-380	2687	2	irs	irs	PROPN
ftr-380	2687	3	properly	properly	ADV
ftr-380	2687	4	rejected	reject	VERB
ftr-380	2687	5	taxpayer	taxpayer	NOUN
ftr-380	2687	6	's	's	PART
ftr-380	2687	7	offer	offer	NOUN
ftr-380	2687	8	in	in	ADP
ftr-380	2687	9	compromise	compromise	NOUN
ftr-380	2687	10	of	of	ADP
ftr-380	2687	11	amt	amt	PROPN
ftr-380	2687	12	liability	liability	NOUN
ftr-380	2687	13	that	that	PRON
ftr-380	2687	14	resulted	result	VERB
ftr-380	2687	15	from	from	ADP
ftr-380	2687	16	incentive	incentive	NOUN
ftr-380	2687	17	stock	stock	NOUN
ftr-380	2687	18	options	option	NOUN
ftr-380	2687	19	even	even	ADV
ftr-380	2687	20	though	though	SCONJ
ftr-380	2687	21	tax	tax	NOUN
ftr-380	2687	22	liability	liability	NOUN
ftr-380	2687	23	exceeded	exceed	VERB
ftr-380	2687	24	the	the	DET
ftr-380	2687	25	amount	amount	NOUN
ftr-380	2687	26	for	for	ADP
ftr-380	2687	27	which	which	PRON
ftr-380	2687	28	the	the	DET
ftr-380	2687	29	stock	stock	NOUN
ftr-380	2687	30	subsequently	subsequently	ADV
ftr-380	2687	31	was	be	AUX
ftr-380	2687	32	sold	sell	VERB
ftr-380	2687	33	later	later	ADV
ftr-380	2687	34	in	in	ADP
ftr-380	2687	35	the	the	DET
ftr-380	2687	36	same	same	ADJ
ftr-380	2687	37	year	year	NOUN
ftr-380	2687	38	the	the	DET
ftr-380	2687	39	options	option	NOUN
ftr-380	2687	40	were	be	AUX
ftr-380	2687	41	exercised	exercise	VERB
ftr-380	2687	42	.	.	PUNCT
ftr-380	2688	1	nor	nor	CCONJ
ftr-380	2688	2	will	will	AUX
ftr-380	2688	3	a	a	DET
ftr-380	2688	4	tax	tax	NOUN
ftr-380	2688	5	liability	liability	NOUN
ftr-380	2688	6	be	be	AUX
ftr-380	2688	7	compromised	compromise	VERB
ftr-380	2688	8	on	on	ADP
ftr-380	2688	9	the	the	DET
ftr-380	2688	10	grounds	ground	NOUN
ftr-380	2688	11	that	that	SCONJ
ftr-380	2688	12	the	the	DET
ftr-380	2688	13	statute	statute	NOUN
ftr-380	2688	14	as	as	ADP
ftr-380	2688	15	correctly	correctly	ADV
ftr-380	2688	16	applied	apply	VERB
ftr-380	2688	17	produces	produce	VERB
ftr-380	2688	18	a	a	DET
ftr-380	2688	19	tax	tax	NOUN
ftr-380	2688	20	liability	liability	NOUN
ftr-380	2688	21	that	that	PRON
ftr-380	2688	22	is	be	AUX
ftr-380	2688	23	unfair	unfair	ADJ
ftr-380	2688	24	or	or	CCONJ
ftr-380	2688	25	inequitable	inequitable	ADJ
ftr-380	2688	26	.	.	PUNCT
ftr-380	2689	1	5	5	X
ftr-380	2689	2	.	.	X
ftr-380	2689	3	harriaill	harriaill	PROPN
ftr-380	2689	4	v.	v.	CCONJ
ftr-380	2689	5	united	united	PROPN
ftr-380	2689	6	states	states	PROPN
ftr-380	2689	7	,	,	PUNCT
ftr-380	2689	8	410	410	NUM
ftr-380	2689	9	f.3d	f.3d	NUM
ftr-380	2689	10	786	786	NUM
ftr-380	2689	11	(	(	PUNCT
ftr-380	2689	12	5th	5th	ADJ
ftr-380	2689	13	cir	cir	NOUN
ftr-380	2689	14	.	.	PUNCT
ftr-380	2690	1	3/31/05	3/31/05	NUM
ftr-380	2690	2	)	)	PUNCT
ftr-380	2690	3	.	.	PUNCT
ftr-380	2691	1	application	application	NOUN
ftr-380	2691	2	of	of	ADP
ftr-380	2691	3	refund	refund	NOUN
ftr-380	2691	4	to	to	ADP
ftr-380	2691	5	subsequent	subsequent	ADJ
ftr-380	2691	6	year	year	NOUN
ftr-380	2691	7	's	's	PART
ftr-380	2691	8	tax	tax	NOUN
ftr-380	2691	9	liability	liability	NOUN
ftr-380	2691	10	is	be	AUX
ftr-380	2691	11	a	a	DET
ftr-380	2691	12	payment	payment	NOUN
ftr-380	2691	13	of	of	ADP
ftr-380	2691	14	estimated	estimate	VERB
ftr-380	2691	15	taxes	taxis	NOUN
ftr-380	2691	16	,	,	PUNCT
ftr-380	2691	17	not	not	PART
ftr-380	2691	18	a	a	DET
ftr-380	2691	19	deposit	deposit	NOUN
ftr-380	2691	20	,	,	PUNCT
ftr-380	2691	21	and	and	CCONJ
ftr-380	2691	22	pursuant	pursuant	ADJ
ftr-380	2691	23	to	to	ADP
ftr-380	2691	24	§	§	PROPN
ftr-380	2691	25	6513(b	6513(b	NOUN
ftr-380	2691	26	)	)	PUNCT
ftr-380	2691	27	is	be	AUX
ftr-380	2691	28	deemed	deem	VERB
ftr-380	2691	29	to	to	PART
ftr-380	2691	30	have	have	AUX
ftr-380	2691	31	been	be	AUX
ftr-380	2691	32	made	make	VERB
ftr-380	2691	33	on	on	ADP
ftr-380	2691	34	the	the	DET
ftr-380	2691	35	due	due	ADJ
ftr-380	2691	36	date	date	NOUN
ftr-380	2691	37	of	of	ADP
ftr-380	2691	38	the	the	DET
ftr-380	2691	39	return	return	NOUN
ftr-380	2691	40	,	,	PUNCT
ftr-380	2691	41	without	without	ADP
ftr-380	2691	42	extension	extension	NOUN
ftr-380	2691	43	.	.	PUNCT
ftr-380	2692	1	a	a	DET
ftr-380	2692	2	refund	refund	NOUN
ftr-380	2692	3	request	request	NOUN
ftr-380	2692	4	filed	file	VERB
ftr-380	2692	5	within	within	ADP
ftr-380	2692	6	the	the	DET
ftr-380	2692	7	three	three	NUM
ftr-380	2692	8	year	year	NOUN
ftr-380	2692	9	period	period	NOUN
ftr-380	2692	10	after	after	ADP
ftr-380	2692	11	late	late	ADV
ftr-380	2692	12	-	-	PUNCT
ftr-380	2692	13	filed	file	VERB
ftr-380	2692	14	return	return	NOUN
ftr-380	2692	15	crediting	credit	VERB
ftr-380	2692	16	prior	prior	ADJ
ftr-380	2692	17	year	year	NOUN
ftr-380	2692	18	's	's	PART
ftr-380	2692	19	refund	refund	NOUN
ftr-380	2692	20	to	to	ADP
ftr-380	2692	21	tax	tax	NOUN
ftr-380	2692	22	liability	liability	NOUN
ftr-380	2692	23	shown	show	VERB
ftr-380	2692	24	on	on	ADP
ftr-380	2692	25	return	return	NOUN
ftr-380	2692	26	was	be	AUX
ftr-380	2692	27	not	not	PART
ftr-380	2692	28	timely	timely	ADJ
ftr-380	2692	29	.	.	PUNCT
ftr-380	2693	1	6	6	X
ftr-380	2693	2	.	.	PUNCT
ftr-380	2694	1	"	"	PUNCT
ftr-380	2694	2	it	it	PRON
ftr-380	2694	3	is	be	AUX
ftr-380	2694	4	an	an	DET
ftr-380	2694	5	ill	ill	ADJ
ftr-380	2694	6	wind	wind	NOUN
ftr-380	2694	7	....	....	PUNCT
ftr-380	2694	8	"	"	PUNCT
ftr-380	2694	9	notice	notice	VERB
ftr-380	2694	10	2005	2005	NUM
ftr-380	2694	11	-	-	SYM
ftr-380	2694	12	66	66	NUM
ftr-380	2694	13	,	,	PUNCT
ftr-380	2694	14	2005	2005	NUM
ftr-380	2694	15	-	-	SYM
ftr-380	2694	16	40	40	NUM
ftr-380	2694	17	i.r.b	i.r.b	NOUN
ftr-380	2694	18	.	.	PUNCT
ftr-380	2695	1	620	620	NUM
ftr-380	2695	2	(	(	PUNCT
ftr-380	2695	3	9/9/05	9/9/05	NUM
ftr-380	2695	4	)	)	PUNCT
ftr-380	2695	5	.	.	PUNCT
ftr-380	2696	1	the	the	DET
ftr-380	2696	2	irs	irs	PROPN
ftr-380	2696	3	has	have	AUX
ftr-380	2696	4	postponed	postpone	VERB
ftr-380	2696	5	until	until	ADP
ftr-380	2696	6	1/3/06	1/3/06	NUM
ftr-380	2696	7	tax	tax	NOUN
ftr-380	2696	8	return	return	NOUN
ftr-380	2696	9	filing	filing	NOUN
ftr-380	2696	10	and	and	CCONJ
ftr-380	2696	11	payment	payment	NOUN
ftr-380	2696	12	deadlines	deadline	NOUN
ftr-380	2696	13	for	for	ADP
ftr-380	2696	14	taxpayers	taxpayer	NOUN
ftr-380	2696	15	affected	affect	VERB
ftr-380	2696	16	by	by	ADP
ftr-380	2696	17	hurricane	hurricane	PROPN
ftr-380	2696	18	katrina	katrina	PROPN
ftr-380	2696	19	,	,	PUNCT
ftr-380	2696	20	i.e.	i.e.	X
ftr-380	2696	21	,	,	PUNCT
ftr-380	2696	22	taxpayers	taxpayer	NOUN
ftr-380	2696	23	in	in	ADP
ftr-380	2696	24	three	three	NUM
ftr-380	2696	25	counties	county	NOUN
ftr-380	2696	26	in	in	ADP
ftr-380	2696	27	florida	florida	PROPN
ftr-380	2696	28	,	,	PUNCT
ftr-380	2696	29	six	six	NUM
ftr-380	2696	30	counties	county	NOUN
ftr-380	2696	31	in	in	ADP
ftr-380	2696	32	alabama	alabama	PROPN
ftr-380	2696	33	,	,	PUNCT
ftr-380	2696	34	fifty	fifty	NUM
ftr-380	2696	35	-	-	PUNCT
ftr-380	2696	36	two	two	NUM
ftr-380	2696	37	counties	county	NOUN
ftr-380	2696	38	in	in	ADP
ftr-380	2696	39	mississippi	mississippi	PROPN
ftr-380	2696	40	and	and	CCONJ
ftr-380	2696	41	sixty	sixty	NUM
ftr-380	2696	42	-	-	PUNCT
ftr-380	2696	43	four	four	NUM
ftr-380	2696	44	parishes	parish	NOUN
ftr-380	2696	45	in	in	ADP
ftr-380	2696	46	louisiana	louisiana	PROPN
ftr-380	2696	47	.	.	PUNCT
ftr-380	2697	1	the	the	DET
ftr-380	2697	2	postponement	postponement	NOUN
ftr-380	2697	3	was	be	AUX
ftr-380	2697	4	granted	grant	VERB
ftr-380	2697	5	pursuant	pursuant	ADV
ftr-380	2697	6	to	to	ADP
ftr-380	2697	7	§	§	PROPN
ftr-380	2697	8	7508a	7508a	NUM
ftr-380	2697	9	,	,	PUNCT
ftr-380	2697	10	which	which	PRON
ftr-380	2697	11	grants	grant	VERB
ftr-380	2697	12	the	the	DET
ftr-380	2697	13	irs	irs	PROPN
ftr-380	2697	14	authority	authority	NOUN
ftr-380	2697	15	to	to	PART
ftr-380	2697	16	postpone	postpone	VERB
ftr-380	2697	17	for	for	ADP
ftr-380	2697	18	a	a	DET
ftr-380	2697	19	period	period	NOUN
ftr-380	2697	20	of	of	ADP
ftr-380	2697	21	up	up	ADP
ftr-380	2697	22	to	to	PART
ftr-380	2697	23	one	one	NUM
ftr-380	2697	24	year	year	NOUN
ftr-380	2697	25	the	the	DET
ftr-380	2697	26	time	time	NOUN
ftr-380	2697	27	for	for	ADP
ftr-380	2697	28	performance	performance	NOUN
ftr-380	2697	29	of	of	ADP
ftr-380	2697	30	the	the	DET
ftr-380	2697	31	acts	act	NOUN
ftr-380	2697	32	listed	list	VERB
ftr-380	2697	33	in	in	ADP
ftr-380	2697	34	§	§	PROPN
ftr-380	2697	35	7508(a	7508(a	NOUN
ftr-380	2697	36	)	)	PUNCT
ftr-380	2697	37	by	by	ADP
ftr-380	2697	38	taxpayers	taxpayer	NOUN
ftr-380	2697	39	affected	affect	VERB
ftr-380	2697	40	by	by	ADP
ftr-380	2697	41	a	a	DET
ftr-380	2697	42	presidentiallydeclared	presidentiallydeclared	ADJ
ftr-380	2697	43	disaster	disaster	NOUN
ftr-380	2697	44	.	.	PUNCT
ftr-380	2698	1	a.	a.	PROPN
ftr-380	2698	2	ir-2005	ir-2005	PROPN
ftr-380	2698	3	-	-	PUNCT
ftr-380	2698	4	112	112	NUM
ftr-380	2698	5	(	(	PUNCT
ftr-380	2698	6	8/28/05	8/28/05	NUM
ftr-380	2698	7	)	)	PUNCT
ftr-380	2698	8	and	and	CCONJ
ftr-380	2698	9	notice	notice	VERB
ftr-380	2698	10	2005	2005	NUM
ftr-380	2698	11	-	-	SYM
ftr-380	2698	12	73	73	NUM
ftr-380	2698	13	,	,	PUNCT
ftr-380	2698	14	2005	2005	NUM
ftr-380	2698	15	-	-	SYM
ftr-380	2698	16	42	42	NUM
ftr-380	2698	17	i.r.b	i.r.b	NOUN
ftr-380	2698	18	.	.	PUNCT
ftr-380	2698	19	723	723	NUM
ftr-380	2698	20	(	(	PUNCT
ftr-380	2698	21	9/22/05	9/22/05	NUM
ftr-380	2698	22	)	)	PUNCT
ftr-380	2698	23	.	.	PUNCT
ftr-380	2699	1	pursuant	pursuant	ADJ
ftr-380	2699	2	to	to	ADP
ftr-380	2699	3	the	the	DET
ftr-380	2699	4	katrina	katrina	PROPN
ftr-380	2699	5	tax	tax	PROPN
ftr-380	2699	6	act	act	PROPN
ftr-380	2699	7	,	,	PUNCT
ftr-380	2699	8	the	the	DET
ftr-380	2699	9	deadlines	deadline	NOUN
ftr-380	2699	10	to	to	PART
ftr-380	2699	11	file	file	VERB
ftr-380	2699	12	tax	tax	NOUN
ftr-380	2699	13	returns	return	NOUN
ftr-380	2699	14	,	,	PUNCT
ftr-380	2699	15	pay	pay	VERB
ftr-380	2699	16	taxes	taxis	NOUN
ftr-380	2699	17	,	,	PUNCT
ftr-380	2699	18	and	and	CCONJ
ftr-380	2699	19	perform	perform	VERB
ftr-380	2699	20	other	other	ADJ
ftr-380	2699	21	time	time	NOUN
ftr-380	2699	22	-	-	PUNCT
ftr-380	2699	23	sensitive	sensitive	ADJ
ftr-380	2699	24	acts	act	NOUN
ftr-380	2699	25	[	[	X
ftr-380	2699	26	vol	vol	NOUN
ftr-380	2699	27	.	.	PUNCT
ftr-380	2700	1	8	8	NUM
ftr-380	2700	2	:	:	PUNCT
ftr-380	2700	3	si	si	PROPN
ftr-380	2700	4	recent	recent	ADJ
ftr-380	2700	5	developments	development	NOUN
ftr-380	2700	6	in	in	ADP
ftr-380	2700	7	federal	federal	ADJ
ftr-380	2700	8	income	income	NOUN
ftr-380	2700	9	taxation	taxation	NOUN
ftr-380	2700	10	is	be	AUX
ftr-380	2700	11	postponed	postpone	VERB
ftr-380	2700	12	until	until	ADP
ftr-380	2700	13	2/28/06	2/28/06	NUM
ftr-380	2700	14	for	for	ADP
ftr-380	2700	15	taxpayer	taxpayer	NOUN
ftr-380	2700	16	affected	affect	VERB
ftr-380	2700	17	by	by	ADP
ftr-380	2700	18	hurricane	hurricane	PROPN
ftr-380	2700	19	katrina	katrina	PROPN
ftr-380	2700	20	.	.	PUNCT
ftr-380	2701	1	see	see	VERB
ftr-380	2701	2	2005	2005	NUM
ftr-380	2701	3	tnt	tnt	NOUN
ftr-380	2701	4	188	188	NUM
ftr-380	2701	5	-	-	SYM
ftr-380	2701	6	13	13	NUM
ftr-380	2701	7	.	.	PUNCT
ftr-380	2702	1	7	7	X
ftr-380	2702	2	.	.	X
ftr-380	2702	3	service	service	NOUN
ftr-380	2702	4	employees	employee	NOUN
ftr-380	2702	5	international	international	PROPN
ftr-380	2702	6	union	union	PROPN
ftr-380	2702	7	v.	v.	PROPN
ftr-380	2702	8	commissioner	commissioner	PROPN
ftr-380	2702	9	,	,	PUNCT
ftr-380	2702	10	125	125	NUM
ftr-380	2702	11	t.c	t.c	PROPN
ftr-380	2702	12	.	.	PROPN
ftr-380	2702	13	63	63	NUM
ftr-380	2702	14	(	(	PUNCT
ftr-380	2702	15	9/15/05	9/15/05	NUM
ftr-380	2702	16	)	)	PUNCT
ftr-380	2702	17	.	.	PUNCT
ftr-380	2703	1	the	the	DET
ftr-380	2703	2	tax	tax	NOUN
ftr-380	2703	3	court	court	NOUN
ftr-380	2703	4	lacked	lack	VERB
ftr-380	2703	5	jurisdiction	jurisdiction	NOUN
ftr-380	2703	6	to	to	PART
ftr-380	2703	7	review	review	VERB
ftr-380	2703	8	irs	irs	PROPN
ftr-380	2703	9	's	's	PART
ftr-380	2703	10	determination	determination	NOUN
ftr-380	2703	11	to	to	PART
ftr-380	2703	12	collect	collect	VERB
ftr-380	2703	13	§	§	PROPN
ftr-380	2703	14	6652(c)(1	6652(c)(1	NUM
ftr-380	2703	15	)	)	PUNCT
ftr-380	2703	16	penalties	penalty	NOUN
ftr-380	2703	17	for	for	ADP
ftr-380	2703	18	exempt	exempt	ADJ
ftr-380	2703	19	organization	organization	NOUN
ftr-380	2703	20	's	's	PART
ftr-380	2703	21	failure	failure	NOUN
ftr-380	2703	22	to	to	PART
ftr-380	2703	23	file	file	VERB
ftr-380	2703	24	§	§	PROPN
ftr-380	2703	25	6033	6033	NUM
ftr-380	2703	26	annual	annual	ADJ
ftr-380	2703	27	return	return	NOUN
ftr-380	2703	28	.	.	PUNCT
ftr-380	2704	1	8	8	X
ftr-380	2704	2	.	.	X
ftr-380	2704	3	mobil	mobil	PROPN
ftr-380	2704	4	corp	corp	PROPN
ftr-380	2704	5	.	.	PROPN
ftr-380	2705	1	v.	v.	PROPN
ftr-380	2705	2	united	united	PROPN
ftr-380	2705	3	states	states	PROPN
ftr-380	2705	4	,	,	PUNCT
ftr-380	2705	5	67	67	NUM
ftr-380	2705	6	fed	feed	VERB
ftr-380	2705	7	.	.	PUNCT
ftr-380	2706	1	cl	cl	NOUN
ftr-380	2706	2	.	.	PUNCT
ftr-380	2707	1	708	708	NUM
ftr-380	2707	2	(	(	PUNCT
ftr-380	2707	3	9/22/05	9/22/05	NUM
ftr-380	2707	4	)	)	PUNCT
ftr-380	2707	5	.	.	PUNCT
ftr-380	2708	1	claims	claim	NOUN
ftr-380	2708	2	on	on	ADP
ftr-380	2708	3	original	original	ADJ
ftr-380	2708	4	tax	tax	NOUN
ftr-380	2708	5	return	return	NOUN
ftr-380	2708	6	that	that	PRON
ftr-380	2708	7	were	be	AUX
ftr-380	2708	8	disallowed	disallow	VERB
ftr-380	2708	9	on	on	ADP
ftr-380	2708	10	audit	audit	NOUN
ftr-380	2708	11	,	,	PUNCT
ftr-380	2708	12	combined	combine	VERB
ftr-380	2708	13	with	with	ADP
ftr-380	2708	14	the	the	DET
ftr-380	2708	15	parties	party	NOUN
ftr-380	2708	16	'	'	PART
ftr-380	2708	17	course	course	NOUN
ftr-380	2708	18	of	of	ADP
ftr-380	2708	19	dealing	deal	VERB
ftr-380	2708	20	during	during	ADP
ftr-380	2708	21	the	the	DET
ftr-380	2708	22	audit	audit	NOUN
ftr-380	2708	23	of	of	ADP
ftr-380	2708	24	those	those	DET
ftr-380	2708	25	claims	claim	NOUN
ftr-380	2708	26	conducted	conduct	VERB
ftr-380	2708	27	prior	prior	ADV
ftr-380	2708	28	to	to	ADP
ftr-380	2708	29	the	the	DET
ftr-380	2708	30	expiration	expiration	NOUN
ftr-380	2708	31	of	of	ADP
ftr-380	2708	32	the	the	DET
ftr-380	2708	33	statute	statute	NOUN
ftr-380	2708	34	of	of	ADP
ftr-380	2708	35	limitations	limitation	NOUN
ftr-380	2708	36	for	for	ADP
ftr-380	2708	37	filing	file	VERB
ftr-380	2708	38	an	an	DET
ftr-380	2708	39	administrative	administrative	ADJ
ftr-380	2708	40	refund	refund	NOUN
ftr-380	2708	41	claim	claim	NOUN
ftr-380	2708	42	,	,	PUNCT
ftr-380	2708	43	established	establish	VERB
ftr-380	2708	44	all	all	PRON
ftr-380	2708	45	of	of	ADP
ftr-380	2708	46	the	the	DET
ftr-380	2708	47	elements	element	NOUN
ftr-380	2708	48	of	of	ADP
ftr-380	2708	49	a	a	DET
ftr-380	2708	50	valid	valid	ADJ
ftr-380	2708	51	informal	informal	ADJ
ftr-380	2708	52	claim	claim	NOUN
ftr-380	2708	53	:	:	PUNCT
ftr-380	2708	54	(	(	PUNCT
ftr-380	2708	55	1	1	X
ftr-380	2708	56	)	)	PUNCT
ftr-380	2708	57	notice	notice	NOUN
ftr-380	2708	58	to	to	ADP
ftr-380	2708	59	commissioner	commissioner	NOUN
ftr-380	2708	60	,	,	PUNCT
ftr-380	2708	61	(	(	PUNCT
ftr-380	2708	62	2	2	X
ftr-380	2708	63	)	)	PUNCT
ftr-380	2708	64	the	the	DET
ftr-380	2708	65	factual	factual	ADJ
ftr-380	2708	66	and	and	CCONJ
ftr-380	2708	67	legal	legal	ADJ
ftr-380	2708	68	basis	basis	NOUN
ftr-380	2708	69	of	of	ADP
ftr-380	2708	70	the	the	DET
ftr-380	2708	71	claim	claim	NOUN
ftr-380	2708	72	,	,	PUNCT
ftr-380	2708	73	and	and	CCONJ
ftr-380	2708	74	(	(	PUNCT
ftr-380	2708	75	3	3	X
ftr-380	2708	76	)	)	PUNCT
ftr-380	2708	77	a	a	DET
ftr-380	2708	78	written	write	VERB
ftr-380	2708	79	component	component	NOUN
ftr-380	2708	80	.	.	PUNCT
ftr-380	2709	1	9	9	X
ftr-380	2709	2	.	.	X
ftr-380	2709	3	the	the	DET
ftr-380	2709	4	four	four	NUM
ftr-380	2709	5	-	-	PUNCT
ftr-380	2709	6	month	month	NOUN
ftr-380	2709	7	automatic	automatic	ADJ
ftr-380	2709	8	extension	extension	NOUN
ftr-380	2709	9	will	will	AUX
ftr-380	2709	10	now	now	ADV
ftr-380	2709	11	be	be	AUX
ftr-380	2709	12	for	for	ADP
ftr-380	2709	13	six	six	NUM
ftr-380	2709	14	months	month	NOUN
ftr-380	2709	15	.	.	PUNCT
ftr-380	2710	1	t.d	t.d	PROPN
ftr-380	2710	2	.	.	PROPN
ftr-380	2710	3	9229	9229	NUM
ftr-380	2710	4	,	,	PUNCT
ftr-380	2710	5	extension	extension	NOUN
ftr-380	2710	6	of	of	ADP
ftr-380	2710	7	time	time	NOUN
ftr-380	2710	8	for	for	ADP
ftr-380	2710	9	filing	filing	NOUN
ftr-380	2710	10	returns	return	NOUN
ftr-380	2710	11	,	,	PUNCT
ftr-380	2710	12	70	70	NUM
ftr-380	2710	13	f.r	f.r	NOUN
ftr-380	2710	14	.	.	PROPN
ftr-380	2710	15	67356	67356	NUM
ftr-380	2710	16	(	(	PUNCT
ftr-380	2710	17	11/7/05	11/7/05	NUM
ftr-380	2710	18	)	)	PUNCT
ftr-380	2710	19	,	,	PUNCT
ftr-380	2710	20	and	and	CCONJ
ftr-380	2710	21	reg-144898	reg-144898	NOUN
ftr-380	2710	22	-	-	PUNCT
ftr-380	2710	23	04	04	NUM
ftr-380	2710	24	,	,	PUNCT
ftr-380	2710	25	extension	extension	NOUN
ftr-380	2710	26	of	of	ADP
ftr-380	2710	27	time	time	NOUN
ftr-380	2710	28	for	for	ADP
ftr-380	2710	29	filing	filing	NOUN
ftr-380	2710	30	returns	return	NOUN
ftr-380	2710	31	,	,	PUNCT
ftr-380	2710	32	70	70	NUM
ftr-380	2710	33	f.r	f.r	NOUN
ftr-380	2710	34	.	.	NOUN
ftr-380	2710	35	67397	67397	NUM
ftr-380	2710	36	(	(	PUNCT
ftr-380	2710	37	11/7/05	11/7/05	NUM
ftr-380	2710	38	)	)	PUNCT
ftr-380	2710	39	.	.	PUNCT
ftr-380	2711	1	final	final	ADJ
ftr-380	2711	2	,	,	PUNCT
ftr-380	2711	3	temporary	temporary	ADJ
ftr-380	2711	4	and	and	CCONJ
ftr-380	2711	5	proposed	propose	VERB
ftr-380	2711	6	regulations	regulation	NOUN
ftr-380	2711	7	(	(	PUNCT
ftr-380	2711	8	temp	temp	NOUN
ftr-380	2711	9	.	.	PUNCT
ftr-380	2712	1	reg	reg	NOUN
ftr-380	2712	2	.	.	PUNCT
ftr-380	2713	1	§	§	PROPN
ftr-380	2713	2	1.6081	1.6081	NUM
ftr-380	2713	3	-	-	SYM
ftr-380	2713	4	4	4	NUM
ftr-380	2713	5	t	t	NOUN
ftr-380	2713	6	;	;	PUNCT
ftr-380	2713	7	prop	prop	NOUN
ftr-380	2713	8	.	.	PUNCT
ftr-380	2714	1	reg	reg	PROPN
ftr-380	2714	2	.	.	PUNCT
ftr-380	2715	1	§	§	PROPN
ftr-380	2715	2	1.6081	1.6081	NUM
ftr-380	2715	3	-	-	SYM
ftr-380	2715	4	4	4	NUM
ftr-380	2715	5	)	)	PUNCT
ftr-380	2715	6	that	that	PRON
ftr-380	2715	7	allow	allow	VERB
ftr-380	2715	8	taxpayers	taxpayer	NOUN
ftr-380	2715	9	required	require	VERB
ftr-380	2715	10	to	to	PART
ftr-380	2715	11	file	file	VERB
ftr-380	2715	12	an	an	DET
ftr-380	2715	13	individual	individual	ADJ
ftr-380	2715	14	income	income	NOUN
ftr-380	2715	15	tax	tax	NOUN
ftr-380	2715	16	return	return	NOUN
ftr-380	2715	17	an	an	DET
ftr-380	2715	18	automatic	automatic	ADJ
ftr-380	2715	19	six	six	NUM
ftr-380	2715	20	-	-	PUNCT
ftr-380	2715	21	month	month	NOUN
ftr-380	2715	22	extension	extension	NOUN
ftr-380	2715	23	if	if	SCONJ
ftr-380	2715	24	taxpayers	taxpayer	NOUN
ftr-380	2715	25	submit	submit	VERB
ftr-380	2715	26	an	an	DET
ftr-380	2715	27	application	application	NOUN
ftr-380	2715	28	on	on	ADP
ftr-380	2715	29	form	form	NOUN
ftr-380	2715	30	4868	4868	NUM
ftr-380	2715	31	(	(	PUNCT
ftr-380	2715	32	"	"	PUNCT
ftr-380	2715	33	application	application	NOUN
ftr-380	2715	34	for	for	ADP
ftr-380	2715	35	automatic	automatic	ADJ
ftr-380	2715	36	extension	extension	NOUN
ftr-380	2715	37	of	of	ADP
ftr-380	2715	38	time	time	NOUN
ftr-380	2715	39	to	to	PART
ftr-380	2715	40	file	file	VERB
ftr-380	2715	41	a	a	DET
ftr-380	2715	42	u.s	u.s	PROPN
ftr-380	2715	43	.	.	PROPN
ftr-380	2715	44	individual	individual	ADJ
ftr-380	2715	45	income	income	NOUN
ftr-380	2715	46	tax	tax	NOUN
ftr-380	2715	47	return	return	NOUN
ftr-380	2715	48	"	"	PUNCT
ftr-380	2715	49	)	)	PUNCT
ftr-380	2715	50	on	on	ADP
ftr-380	2715	51	or	or	CCONJ
ftr-380	2715	52	before	before	ADP
ftr-380	2715	53	the	the	DET
ftr-380	2715	54	return	return	NOUN
ftr-380	2715	55	due	due	ADJ
ftr-380	2715	56	date	date	NOUN
ftr-380	2715	57	.	.	PUNCT
ftr-380	2716	1	*	*	PUNCT
ftr-380	2716	2	will	will	AUX
ftr-380	2716	3	this	this	PRON
ftr-380	2716	4	mean	mean	VERB
ftr-380	2716	5	that	that	SCONJ
ftr-380	2716	6	return	return	NOUN
ftr-380	2716	7	preparers	preparer	NOUN
ftr-380	2716	8	will	will	AUX
ftr-380	2716	9	face	face	VERB
ftr-380	2716	10	a	a	DET
ftr-380	2716	11	jam	jam	NOUN
ftr-380	2716	12	-	-	PUNCT
ftr-380	2716	13	up	up	NOUN
ftr-380	2716	14	before	before	ADP
ftr-380	2716	15	october	october	PROPN
ftr-380	2716	16	15th	15th	NOUN
ftr-380	2716	17	because	because	SCONJ
ftr-380	2716	18	the	the	DET
ftr-380	2716	19	former	former	ADJ
ftr-380	2716	20	august	august	PROPN
ftr-380	2716	21	15th	15th	NOUN
ftr-380	2716	22	filers	filer	NOUN
ftr-380	2716	23	will	will	AUX
ftr-380	2716	24	wait	wait	VERB
ftr-380	2716	25	until	until	ADP
ftr-380	2716	26	october	october	PROPN
ftr-380	2716	27	to	to	PART
ftr-380	2716	28	assemble	assemble	VERB
ftr-380	2716	29	their	their	PRON
ftr-380	2716	30	data	datum	NOUN
ftr-380	2716	31	?	?	PUNCT
ftr-380	2717	1	*	*	PUNCT
ftr-380	2717	2	temp	temp	NOUN
ftr-380	2717	3	.	.	PUNCT
ftr-380	2718	1	reg	reg	NOUN
ftr-380	2718	2	.	.	PUNCT
ftr-380	2719	1	§	§	PROPN
ftr-380	2719	2	1.6081	1.6081	NUM
ftr-380	2719	3	-	-	SYM
ftr-380	2719	4	5	5	NUM
ftr-380	2719	5	t	t	NOUN
ftr-380	2719	6	also	also	ADV
ftr-380	2719	7	allows	allow	VERB
ftr-380	2719	8	pass	pass	VERB
ftr-380	2719	9	-	-	PUNCT
ftr-380	2719	10	through	through	ADP
ftr-380	2719	11	entities	entity	NOUN
ftr-380	2719	12	to	to	PART
ftr-380	2719	13	file	file	VERB
ftr-380	2719	14	an	an	DET
ftr-380	2719	15	automatic	automatic	ADJ
ftr-380	2719	16	six	six	NUM
ftr-380	2719	17	-	-	PUNCT
ftr-380	2719	18	month	month	NOUN
ftr-380	2719	19	extension	extension	NOUN
ftr-380	2719	20	of	of	ADP
ftr-380	2719	21	time	time	NOUN
ftr-380	2719	22	to	to	PART
ftr-380	2719	23	file	file	VERB
ftr-380	2719	24	on	on	ADP
ftr-380	2719	25	new	new	ADJ
ftr-380	2719	26	form	form	NOUN
ftr-380	2719	27	7004	7004	NUM
ftr-380	2719	28	(	(	PUNCT
ftr-380	2719	29	"	"	PUNCT
ftr-380	2719	30	application	application	NOUN
ftr-380	2719	31	for	for	ADP
ftr-380	2719	32	automatic	automatic	ADJ
ftr-380	2719	33	6	6	NUM
ftr-380	2719	34	-	-	PUNCT
ftr-380	2719	35	month	month	NOUN
ftr-380	2719	36	extension	extension	NOUN
ftr-380	2719	37	of	of	ADP
ftr-380	2719	38	time	time	NOUN
ftr-380	2719	39	to	to	PART
ftr-380	2719	40	file	file	VERB
ftr-380	2719	41	certain	certain	ADJ
ftr-380	2719	42	business	business	NOUN
ftr-380	2719	43	income	income	NOUN
ftr-380	2719	44	tax	tax	NOUN
ftr-380	2719	45	,	,	PUNCT
ftr-380	2719	46	information	information	NOUN
ftr-380	2719	47	and	and	CCONJ
ftr-380	2719	48	other	other	ADJ
ftr-380	2719	49	returns	return	NOUN
ftr-380	2719	50	"	"	PUNCT
ftr-380	2719	51	)	)	PUNCT
ftr-380	2719	52	.	.	PUNCT
ftr-380	2720	1	effective	effective	ADJ
ftr-380	2720	2	for	for	ADP
ftr-380	2720	3	applications	application	NOUN
ftr-380	2720	4	for	for	ADP
ftr-380	2720	5	an	an	DET
ftr-380	2720	6	automatic	automatic	ADJ
ftr-380	2720	7	extension	extension	NOUN
ftr-380	2720	8	of	of	ADP
ftr-380	2720	9	time	time	NOUN
ftr-380	2720	10	filed	file	VERB
ftr-380	2720	11	after	after	ADP
ftr-380	2720	12	12/31/05	12/31/05	PROPN
ftr-380	2720	13	.	.	PUNCT
ftr-380	2721	1	treasury	treasury	PROPN
ftr-380	2721	2	requests	request	NOUN
ftr-380	2721	3	comments	comment	NOUN
ftr-380	2721	4	as	as	ADP
ftr-380	2721	5	to	to	ADP
ftr-380	2721	6	whether	whether	SCONJ
ftr-380	2721	7	pass	pass	VERB
ftr-380	2721	8	-	-	PUNCT
ftr-380	2721	9	through	through	ADP
ftr-380	2721	10	entities	entity	NOUN
ftr-380	2721	11	should	should	AUX
ftr-380	2721	12	receive	receive	VERB
ftr-380	2721	13	a	a	DET
ftr-380	2721	14	shorter	short	ADJ
ftr-380	2721	15	extension	extension	NOUN
ftr-380	2721	16	of	of	ADP
ftr-380	2721	17	time	time	NOUN
ftr-380	2721	18	.	.	PUNCT
ftr-380	2722	1	10	10	NUM
ftr-380	2722	2	.	.	X
ftr-380	2722	3	user	user	NOUN
ftr-380	2722	4	fees	fee	NOUN
ftr-380	2722	5	for	for	ADP
ftr-380	2722	6	rulings	ruling	NOUN
ftr-380	2722	7	increase	increase	VERB
ftr-380	2722	8	.	.	PUNCT
ftr-380	2723	1	ir-2005	ir-2005	NOUN
ftr-380	2723	2	-	-	PUNCT
ftr-380	2723	3	144	144	NUM
ftr-380	2723	4	(	(	PUNCT
ftr-380	2723	5	12/19/05	12/19/05	PROPN
ftr-380	2723	6	)	)	PUNCT
ftr-380	2723	7	.	.	PUNCT
ftr-380	2724	1	user	user	NOUN
ftr-380	2724	2	fees	fee	NOUN
ftr-380	2724	3	for	for	ADP
ftr-380	2724	4	plrs	plrs	NOUN
ftr-380	2724	5	will	will	AUX
ftr-380	2724	6	increase	increase	VERB
ftr-380	2724	7	from	from	ADP
ftr-380	2724	8	$	$	SYM
ftr-380	2724	9	7,000	7,000	NUM
ftr-380	2724	10	to	to	PART
ftr-380	2724	11	$	$	SYM
ftr-380	2724	12	10,000	10,000	NUM
ftr-380	2724	13	,	,	PUNCT
ftr-380	2724	14	with	with	ADP
ftr-380	2724	15	lower	low	ADJ
ftr-380	2724	16	fees	fee	NOUN
ftr-380	2724	17	for	for	ADP
ftr-380	2724	18	taxpayers	taxpayer	NOUN
ftr-380	2724	19	earning	earn	VERB
ftr-380	2724	20	less	less	ADJ
ftr-380	2724	21	than	than	ADP
ftr-380	2724	22	$	$	SYM
ftr-380	2724	23	250,000	250,000	NUM
ftr-380	2724	24	(	(	PUNCT
ftr-380	2724	25	$	$	SYM
ftr-380	2724	26	625	625	NUM
ftr-380	2724	27	)	)	PUNCT
ftr-380	2724	28	and	and	CCONJ
ftr-380	2724	29	taxpayers	taxpayer	NOUN
ftr-380	2724	30	earning	earn	VERB
ftr-380	2724	31	from	from	ADP
ftr-380	2724	32	$	$	SYM
ftr-380	2724	33	250,000	250,000	NUM
ftr-380	2724	34	to	to	PART
ftr-380	2724	35	$	$	SYM
ftr-380	2724	36	1	1	NUM
ftr-380	2724	37	million	million	NUM
ftr-380	2724	38	(	(	PUNCT
ftr-380	2724	39	$	$	SYM
ftr-380	2724	40	2,500	2,500	NUM
ftr-380	2724	41	)	)	PUNCT
ftr-380	2724	42	.	.	PUNCT
ftr-380	2725	1	the	the	DET
ftr-380	2725	2	fee	fee	NOUN
ftr-380	2725	3	for	for	ADP
ftr-380	2725	4	requests	request	NOUN
ftr-380	2725	5	for	for	ADP
ftr-380	2725	6	changes	change	NOUN
ftr-380	2725	7	in	in	ADP
ftr-380	2725	8	accounting	accounting	NOUN
ftr-380	2725	9	methods	method	NOUN
ftr-380	2725	10	for	for	ADP
ftr-380	2725	11	businesses	business	NOUN
ftr-380	2725	12	will	will	AUX
ftr-380	2725	13	increase	increase	VERB
ftr-380	2725	14	from	from	ADP
ftr-380	2725	15	$	$	SYM
ftr-380	2725	16	1,500	1,500	NUM
ftr-380	2725	17	to	to	PART
ftr-380	2725	18	$	$	SYM
ftr-380	2725	19	2,500	2,500	NUM
ftr-380	2725	20	.	.	PUNCT
ftr-380	2726	1	other	other	ADJ
ftr-380	2726	2	fees	fee	NOUN
ftr-380	2726	3	will	will	AUX
ftr-380	2726	4	also	also	ADV
ftr-380	2726	5	increase	increase	VERB
ftr-380	2726	6	to	to	PART
ftr-380	2726	7	be	be	AUX
ftr-380	2726	8	reflected	reflect	VERB
ftr-380	2726	9	in	in	ADP
ftr-380	2726	10	rev	rev	PROPN
ftr-380	2726	11	.	.	PROPN
ftr-380	2727	1	procs	procs	PROPN
ftr-380	2727	2	.	.	PUNCT
ftr-380	2728	1	2006	2006	NUM
ftr-380	2728	2	-	-	SYM
ftr-380	2728	3	1	1	NUM
ftr-380	2728	4	and	and	CCONJ
ftr-380	2728	5	2006	2006	NUM
ftr-380	2728	6	-	-	SYM
ftr-380	2728	7	8	8	NUM
ftr-380	2728	8	.	.	PUNCT
ftr-380	2729	1	2006	2006	NUM
ftr-380	2729	2	]	]	PUNCT
ftr-380	2729	3	florida	florida	PROPN
ftr-380	2729	4	tax	tax	PROPN
ftr-380	2729	5	review	review	NOUN
ftr-380	2729	6	11	11	NUM
ftr-380	2729	7	.	.	PUNCT
ftr-380	2730	1	in	in	ADP
ftr-380	2730	2	re	re	ADP
ftr-380	2730	3	:	:	PUNCT
ftr-380	2730	4	john	john	PROPN
ftr-380	2730	5	ashton	ashton	PROPN
ftr-380	2730	6	wrav	wrav	PROPN
ftr-380	2730	7	,	,	PUNCT
ftr-380	2730	8	jr	jr	PROPN
ftr-380	2730	9	.	.	PROPN
ftr-380	2730	10	,	,	PUNCT
ftr-380	2730	11	433	433	NUM
ftr-380	2730	12	f.3d	f.3d	NUM
ftr-380	2730	13	376	376	NUM
ftr-380	2730	14	(	(	PUNCT
ftr-380	2730	15	4th	4th	ADJ
ftr-380	2730	16	cir	cir	NOUN
ftr-380	2730	17	.	.	PUNCT
ftr-380	2731	1	12/29/05	12/29/05	NUM
ftr-380	2731	2	)	)	PUNCT
ftr-380	2731	3	.	.	PUNCT
ftr-380	2732	1	this	this	DET
ftr-380	2732	2	lawyer	lawyer	NOUN
ftr-380	2732	3	properly	properly	ADV
ftr-380	2732	4	filed	file	VERB
ftr-380	2732	5	all	all	DET
ftr-380	2732	6	his	his	PRON
ftr-380	2732	7	income	income	NOUN
ftr-380	2732	8	tax	tax	NOUN
ftr-380	2732	9	returns	return	NOUN
ftr-380	2732	10	but	but	CCONJ
ftr-380	2732	11	did	do	AUX
ftr-380	2732	12	not	not	PART
ftr-380	2732	13	pay	pay	VERB
ftr-380	2732	14	all	all	DET
ftr-380	2732	15	the	the	DET
ftr-380	2732	16	taxes	taxis	NOUN
ftr-380	2732	17	due	due	ADJ
ftr-380	2732	18	,	,	PUNCT
ftr-380	2732	19	choosing	choose	VERB
ftr-380	2732	20	instead	instead	ADV
ftr-380	2732	21	to	to	PART
ftr-380	2732	22	repay	repay	VERB
ftr-380	2732	23	the	the	DET
ftr-380	2732	24	lenders	lender	NOUN
ftr-380	2732	25	to	to	ADP
ftr-380	2732	26	his	his	PRON
ftr-380	2732	27	business	business	NOUN
ftr-380	2732	28	.	.	PUNCT
ftr-380	2733	1	he	he	PRON
ftr-380	2733	2	pleaded	plead	VERB
ftr-380	2733	3	guilty	guilty	ADJ
ftr-380	2733	4	to	to	ADP
ftr-380	2733	5	a	a	DET
ftr-380	2733	6	misdemeanor	misdemeanor	NOUN
ftr-380	2733	7	count	count	NOUN
ftr-380	2733	8	of	of	ADP
ftr-380	2733	9	willful	willful	ADJ
ftr-380	2733	10	failure	failure	NOUN
ftr-380	2733	11	to	to	PART
ftr-380	2733	12	pay	pay	VERB
ftr-380	2733	13	income	income	NOUN
ftr-380	2733	14	taxes	taxis	NOUN
ftr-380	2733	15	.	.	PUNCT
ftr-380	2734	1	the	the	DET
ftr-380	2734	2	opinion	opinion	NOUN
ftr-380	2734	3	noted	note	VERB
ftr-380	2734	4	that	that	SCONJ
ftr-380	2734	5	it	it	PRON
ftr-380	2734	6	was	be	AUX
ftr-380	2734	7	not	not	PART
ftr-380	2734	8	clear	clear	ADJ
ftr-380	2734	9	that	that	SCONJ
ftr-380	2734	10	the	the	DET
ftr-380	2734	11	lawyer	lawyer	NOUN
ftr-380	2734	12	's	's	PART
ftr-380	2734	13	conduct	conduct	NOUN
ftr-380	2734	14	involved	involve	VERB
ftr-380	2734	15	deceit	deceit	NOUN
ftr-380	2734	16	,	,	PUNCT
ftr-380	2734	17	and	and	CCONJ
ftr-380	2734	18	that	that	DET
ftr-380	2734	19	deceit	deceit	NOUN
ftr-380	2734	20	was	be	AUX
ftr-380	2734	21	not	not	PART
ftr-380	2734	22	a	a	DET
ftr-380	2734	23	necessary	necessary	ADJ
ftr-380	2734	24	element	element	NOUN
ftr-380	2734	25	of	of	ADP
ftr-380	2734	26	§	§	PROPN
ftr-380	2734	27	7203	7203	NUM
ftr-380	2734	28	.	.	PUNCT
ftr-380	2735	1	there	there	PRON
ftr-380	2735	2	was	be	VERB
ftr-380	2735	3	no	no	DET
ftr-380	2735	4	deceit	deceit	NOUN
ftr-380	2735	5	,	,	PUNCT
ftr-380	2735	6	as	as	SCONJ
ftr-380	2735	7	the	the	DET
ftr-380	2735	8	liability	liability	NOUN
ftr-380	2735	9	was	be	AUX
ftr-380	2735	10	disclosed	disclose	VERB
ftr-380	2735	11	.	.	PUNCT
ftr-380	2736	1	the	the	DET
ftr-380	2736	2	attorney	attorney	NOUN
ftr-380	2736	3	,	,	PUNCT
ftr-380	2736	4	if	if	SCONJ
ftr-380	2736	5	anything	anything	PRON
ftr-380	2736	6	,	,	PUNCT
ftr-380	2736	7	was	be	AUX
ftr-380	2736	8	foolish	foolish	ADJ
ftr-380	2736	9	for	for	ADP
ftr-380	2736	10	not	not	PART
ftr-380	2736	11	simply	simply	ADV
ftr-380	2736	12	requesting	request	VERB
ftr-380	2736	13	a	a	DET
ftr-380	2736	14	payment	payment	NOUN
ftr-380	2736	15	arrangement	arrangement	NOUN
ftr-380	2736	16	.	.	PUNCT
ftr-380	2737	1	that	that	PRON
ftr-380	2737	2	's	be	AUX
ftr-380	2737	3	not	not	PART
ftr-380	2737	4	to	to	PART
ftr-380	2737	5	excuse	excuse	VERB
ftr-380	2737	6	the	the	DET
ftr-380	2737	7	failure	failure	NOUN
ftr-380	2737	8	to	to	PART
ftr-380	2737	9	pay	pay	VERB
ftr-380	2737	10	,	,	PUNCT
ftr-380	2737	11	but	but	CCONJ
ftr-380	2737	12	on	on	ADP
ftr-380	2737	13	the	the	DET
ftr-380	2737	14	spectrum	spectrum	NOUN
ftr-380	2737	15	of	of	ADP
ftr-380	2737	16	offenses	offense	NOUN
ftr-380	2737	17	,	,	PUNCT
ftr-380	2737	18	from	from	ADP
ftr-380	2737	19	failure	failure	NOUN
ftr-380	2737	20	to	to	PART
ftr-380	2737	21	file	file	VERB
ftr-380	2737	22	and	and	CCONJ
ftr-380	2737	23	willful	willful	ADJ
ftr-380	2737	24	nondisclosure	nondisclosure	NOUN
ftr-380	2737	25	,	,	PUNCT
ftr-380	2737	26	this	this	DET
ftr-380	2737	27	one	one	NOUN
ftr-380	2737	28	is	be	AUX
ftr-380	2737	29	n't	not	PART
ftr-380	2737	30	quite	quite	ADV
ftr-380	2737	31	as	as	ADV
ftr-380	2737	32	bad	bad	ADJ
ftr-380	2737	33	as	as	SCONJ
ftr-380	2737	34	it	it	PRON
ftr-380	2737	35	sounds	sound	VERB
ftr-380	2737	36	.	.	PUNCT
ftr-380	2738	1	12	12	NUM
ftr-380	2738	2	.	.	PUNCT
ftr-380	2739	1	it	it	PRON
ftr-380	2739	2	's	be	AUX
ftr-380	2739	3	good	good	ADJ
ftr-380	2739	4	to	to	PART
ftr-380	2739	5	know	know	VERB
ftr-380	2739	6	that	that	SCONJ
ftr-380	2739	7	all	all	PRON
ftr-380	2739	8	is	be	AUX
ftr-380	2739	9	normal	normal	ADJ
ftr-380	2739	10	on	on	ADP
ftr-380	2739	11	the	the	DET
ftr-380	2739	12	home	home	NOUN
ftr-380	2739	13	front	front	NOUN
ftr-380	2739	14	despite	despite	SCONJ
ftr-380	2739	15	our	our	PRON
ftr-380	2739	16	military	military	NOUN
ftr-380	2739	17	serving	serve	VERB
ftr-380	2739	18	in	in	ADP
ftr-380	2739	19	dangerous	dangerous	ADJ
ftr-380	2739	20	circumstances	circumstance	NOUN
ftr-380	2739	21	overseas	overseas	ADV
ftr-380	2739	22	.	.	PUNCT
ftr-380	2740	1	in	in	ADP
ftr-380	2740	2	this	this	DET
ftr-380	2740	3	cca	cca	NOUN
ftr-380	2740	4	,	,	PUNCT
ftr-380	2740	5	the	the	DET
ftr-380	2740	6	irs	irs	PROPN
ftr-380	2740	7	denies	deny	VERB
ftr-380	2740	8	relief	relief	NOUN
ftr-380	2740	9	to	to	ADP
ftr-380	2740	10	a	a	DET
ftr-380	2740	11	reservist	reservist	NOUN
ftr-380	2740	12	serving	serve	VERB
ftr-380	2740	13	in	in	ADP
ftr-380	2740	14	a	a	DET
ftr-380	2740	15	combat	combat	NOUN
ftr-380	2740	16	zone	zone	NOUN
ftr-380	2740	17	by	by	ADP
ftr-380	2740	18	using	use	VERB
ftr-380	2740	19	an	an	DET
ftr-380	2740	20	exact	exact	ADJ
ftr-380	2740	21	reading	reading	NOUN
ftr-380	2740	22	of	of	ADP
ftr-380	2740	23	the	the	DET
ftr-380	2740	24	statute	statute	NOUN
ftr-380	2740	25	to	to	PART
ftr-380	2740	26	arrive	arrive	VERB
ftr-380	2740	27	at	at	ADP
ftr-380	2740	28	the	the	DET
ftr-380	2740	29	conclusion	conclusion	NOUN
ftr-380	2740	30	that	that	SCONJ
ftr-380	2740	31	a	a	DET
ftr-380	2740	32	partnership	partnership	NOUN
ftr-380	2740	33	whose	whose	DET
ftr-380	2740	34	principal	principal	ADJ
ftr-380	2740	35	partner	partner	NOUN
ftr-380	2740	36	is	be	AUX
ftr-380	2740	37	serving	serve	VERB
ftr-380	2740	38	in	in	ADP
ftr-380	2740	39	a	a	DET
ftr-380	2740	40	combat	combat	NOUN
ftr-380	2740	41	zone	zone	NOUN
ftr-380	2740	42	is	be	AUX
ftr-380	2740	43	not	not	PART
ftr-380	2740	44	entitled	entitle	VERB
ftr-380	2740	45	to	to	ADP
ftr-380	2740	46	suspension	suspension	NOUN
ftr-380	2740	47	of	of	ADP
ftr-380	2740	48	interest	interest	NOUN
ftr-380	2740	49	on	on	ADP
ftr-380	2740	50	delinquent	delinquent	ADJ
ftr-380	2740	51	payroll	payroll	NOUN
ftr-380	2740	52	taxes	taxis	NOUN
ftr-380	2740	53	.	.	PUNCT
ftr-380	2741	1	cca	cca	PROPN
ftr-380	2741	2	200613030	200613030	NUM
ftr-380	2741	3	(	(	PUNCT
ftr-380	2741	4	12/15/05	12/15/05	PROPN
ftr-380	2741	5	)	)	PUNCT
ftr-380	2741	6	.	.	PUNCT
ftr-380	2742	1	legal	legal	ADJ
ftr-380	2742	2	memorandum	memorandum	NOUN
ftr-380	2742	3	determining	determine	VERB
ftr-380	2742	4	that	that	SCONJ
ftr-380	2742	5	a	a	DET
ftr-380	2742	6	partnership	partnership	NOUN
ftr-380	2742	7	is	be	AUX
ftr-380	2742	8	not	not	PART
ftr-380	2742	9	entitled	entitle	VERB
ftr-380	2742	10	to	to	ADP
ftr-380	2742	11	a	a	DET
ftr-380	2742	12	§	§	ADJ
ftr-380	2742	13	7508	7508	NUM
ftr-380	2742	14	suspension	suspension	NOUN
ftr-380	2742	15	of	of	ADP
ftr-380	2742	16	interest	interest	NOUN
ftr-380	2742	17	on	on	ADP
ftr-380	2742	18	delinquent	delinquent	ADJ
ftr-380	2742	19	payroll	payroll	NOUN
ftr-380	2742	20	taxes	taxis	NOUN
ftr-380	2742	21	while	while	SCONJ
ftr-380	2742	22	its	its	PRON
ftr-380	2742	23	"	"	PUNCT
ftr-380	2742	24	principal	principal	ADJ
ftr-380	2742	25	partner	partner	NOUN
ftr-380	2742	26	"	"	PUNCT
ftr-380	2742	27	is	be	AUX
ftr-380	2742	28	serving	serve	VERB
ftr-380	2742	29	in	in	ADP
ftr-380	2742	30	a	a	DET
ftr-380	2742	31	combat	combat	NOUN
ftr-380	2742	32	zone	zone	NOUN
ftr-380	2742	33	.	.	PUNCT
ftr-380	2743	1	xi	xi	PROPN
ftr-380	2743	2	.	.	PUNCT
ftr-380	2743	3	withholding	withholding	NOUN
ftr-380	2743	4	and	and	CCONJ
ftr-380	2743	5	excise	excise	NOUN
ftr-380	2743	6	taxes	taxis	NOUN
ftr-380	2743	7	a.	a.	NOUN
ftr-380	2743	8	employment	employment	NOUN
ftr-380	2743	9	taxes	taxis	NOUN
ftr-380	2743	10	1	1	NUM
ftr-380	2743	11	.	.	PUNCT
ftr-380	2743	12	section	section	NOUN
ftr-380	2743	13	251	251	NUM
ftr-380	2743	14	of	of	ADP
ftr-380	2743	15	the	the	DET
ftr-380	2743	16	jobs	job	NOUN
ftr-380	2743	17	act	act	NOUN
ftr-380	2743	18	of	of	ADP
ftr-380	2743	19	2004	2004	NUM
ftr-380	2743	20	amends	amend	VERB
ftr-380	2743	21	various	various	ADJ
ftr-380	2743	22	code	code	NOUN
ftr-380	2743	23	sections	section	NOUN
ftr-380	2743	24	to	to	PART
ftr-380	2743	25	provide	provide	VERB
ftr-380	2743	26	that	that	DET
ftr-380	2743	27	employment	employment	NOUN
ftr-380	2743	28	taxes	taxis	NOUN
ftr-380	2743	29	(	(	PUNCT
ftr-380	2743	30	including	include	VERB
ftr-380	2743	31	withholding	withholding	NOUN
ftr-380	2743	32	)	)	PUNCT
ftr-380	2743	33	are	be	AUX
ftr-380	2743	34	not	not	PART
ftr-380	2743	35	required	require	VERB
ftr-380	2743	36	with	with	ADP
ftr-380	2743	37	respect	respect	NOUN
ftr-380	2743	38	to	to	ADP
ftr-380	2743	39	the	the	DET
ftr-380	2743	40	spread	spread	NOUN
ftr-380	2743	41	on	on	ADP
ftr-380	2743	42	the	the	DET
ftr-380	2743	43	exercise	exercise	NOUN
ftr-380	2743	44	of	of	ADP
ftr-380	2743	45	incentive	incentive	NOUN
ftr-380	2743	46	stock	stock	NOUN
ftr-380	2743	47	options	option	NOUN
ftr-380	2743	48	and	and	CCONJ
ftr-380	2743	49	employee	employee	NOUN
ftr-380	2743	50	stock	stock	NOUN
ftr-380	2743	51	purchase	purchase	NOUN
ftr-380	2743	52	plan	plan	NOUN
ftr-380	2743	53	stock	stock	NOUN
ftr-380	2743	54	options	option	NOUN
ftr-380	2743	55	.	.	PUNCT
ftr-380	2744	1	this	this	DET
ftr-380	2744	2	spread	spread	NOUN
ftr-380	2744	3	is	be	AUX
ftr-380	2744	4	includable	includable	ADJ
ftr-380	2744	5	for	for	ADP
ftr-380	2744	6	amt	amt	PROPN
ftr-380	2744	7	purposes	purpose	NOUN
ftr-380	2744	8	,	,	PUNCT
ftr-380	2744	9	but	but	CCONJ
ftr-380	2744	10	not	not	PART
ftr-380	2744	11	for	for	ADP
ftr-380	2744	12	regular	regular	ADJ
ftr-380	2744	13	income	income	NOUN
ftr-380	2744	14	tax	tax	NOUN
ftr-380	2744	15	purposes	purpose	NOUN
ftr-380	2744	16	.	.	PUNCT
ftr-380	2745	1	*	*	PUNCT
ftr-380	2745	2	there	there	PRON
ftr-380	2745	3	has	have	AUX
ftr-380	2745	4	been	be	AUX
ftr-380	2745	5	for	for	ADP
ftr-380	2745	6	the	the	DET
ftr-380	2745	7	past	past	ADJ
ftr-380	2745	8	several	several	ADJ
ftr-380	2745	9	years	year	NOUN
ftr-380	2745	10	a	a	DET
ftr-380	2745	11	freeze	freeze	NOUN
ftr-380	2745	12	in	in	ADP
ftr-380	2745	13	effect	effect	NOUN
ftr-380	2745	14	on	on	ADP
ftr-380	2745	15	the	the	DET
ftr-380	2745	16	collection	collection	NOUN
ftr-380	2745	17	of	of	ADP
ftr-380	2745	18	employment	employment	NOUN
ftr-380	2745	19	taxes	taxis	NOUN
ftr-380	2745	20	on	on	ADP
ftr-380	2745	21	the	the	DET
ftr-380	2745	22	exercise	exercise	NOUN
ftr-380	2745	23	of	of	ADP
ftr-380	2745	24	qualified	qualified	ADJ
ftr-380	2745	25	options	option	NOUN
ftr-380	2745	26	.	.	PUNCT
ftr-380	2746	1	2	2	X
ftr-380	2746	2	.	.	X
ftr-380	2746	3	although	although	SCONJ
ftr-380	2746	4	the	the	DET
ftr-380	2746	5	exercise	exercise	NOUN
ftr-380	2746	6	of	of	ADP
ftr-380	2746	7	a	a	DET
ftr-380	2746	8	statutory	statutory	ADJ
ftr-380	2746	9	stock	stock	NOUN
ftr-380	2746	10	option	option	NOUN
ftr-380	2746	11	does	do	AUX
ftr-380	2746	12	not	not	PART
ftr-380	2746	13	result	result	VERB
ftr-380	2746	14	in	in	ADP
ftr-380	2746	15	taxable	taxable	ADJ
ftr-380	2746	16	income	income	NOUN
ftr-380	2746	17	,	,	PUNCT
ftr-380	2746	18	it	it	PRON
ftr-380	2746	19	does	do	AUX
ftr-380	2746	20	result	result	VERB
ftr-380	2746	21	in	in	ADP
ftr-380	2746	22	wages	wage	NOUN
ftr-380	2746	23	for	for	ADP
ftr-380	2746	24	fica	fica	PROPN
ftr-380	2746	25	/	/	SYM
ftr-380	2746	26	futa	futa	PROPN
ftr-380	2746	27	purposes	purpose	NOUN
ftr-380	2746	28	but	but	CCONJ
ftr-380	2746	29	not	not	PART
ftr-380	2746	30	until	until	ADP
ftr-380	2746	31	2003	2003	NUM
ftr-380	2746	32	.	.	PUNCT
ftr-380	2747	1	reg-142686	reg-142686	NOUN
ftr-380	2747	2	-	-	PUNCT
ftr-380	2747	3	01	01	NUM
ftr-380	2747	4	,	,	PUNCT
ftr-380	2747	5	application	application	NOUN
ftr-380	2747	6	of	of	ADP
ftr-380	2747	7	the	the	DET
ftr-380	2747	8	federal	federal	ADJ
ftr-380	2747	9	insurance	insurance	PROPN
ftr-380	2747	10	contributions	contribution	NOUN
ftr-380	2747	11	act	act	PROPN
ftr-380	2747	12	,	,	PUNCT
ftr-380	2747	13	federal	federal	ADJ
ftr-380	2747	14	unemployment	unemployment	NOUN
ftr-380	2747	15	tax	tax	NOUN
ftr-380	2747	16	act	act	NOUN
ftr-380	2747	17	,	,	PUNCT
ftr-380	2747	18	and	and	CCONJ
ftr-380	2747	19	collection	collection	NOUN
ftr-380	2747	20	of	of	ADP
ftr-380	2747	21	income	income	NOUN
ftr-380	2747	22	tax	tax	NOUN
ftr-380	2747	23	at	at	ADP
ftr-380	2747	24	source	source	NOUN
ftr-380	2747	25	to	to	ADP
ftr-380	2747	26	statutory	statutory	ADJ
ftr-380	2747	27	stock	stock	NOUN
ftr-380	2747	28	options	option	NOUN
ftr-380	2747	29	,	,	PUNCT
ftr-380	2747	30	66	66	NUM
ftr-380	2747	31	f.r	f.r	NOUN
ftr-380	2747	32	.	.	PROPN
ftr-380	2747	33	57023	57023	NUM
ftr-380	2747	34	(	(	PUNCT
ftr-380	2747	35	11/14/01	11/14/01	NUM
ftr-380	2747	36	)	)	PUNCT
ftr-380	2747	37	,	,	PUNCT
ftr-380	2747	38	issued	issue	VERB
ftr-380	2747	39	as	as	SCONJ
ftr-380	2747	40	provided	provide	VERB
ftr-380	2747	41	in	in	ADP
ftr-380	2747	42	notice	notice	NOUN
ftr-380	2747	43	2001	2001	NUM
ftr-380	2747	44	-	-	SYM
ftr-380	2747	45	14	14	NUM
ftr-380	2747	46	,	,	PUNCT
ftr-380	2747	47	2001	2001	NUM
ftr-380	2747	48	-	-	SYM
ftr-380	2747	49	6	6	NUM
ftr-380	2747	50	i.r.b	i.r.b	NOUN
ftr-380	2747	51	.	.	PUNCT
ftr-380	2748	1	516	516	NUM
ftr-380	2748	2	.	.	PUNCT
ftr-380	2748	3	prop	prop	NOUN
ftr-380	2748	4	.	.	PUNCT
ftr-380	2748	5	regs	regs	PROPN
ftr-380	2748	6	.	.	PUNCT
ftr-380	2749	1	§	§	PROPN
ftr-380	2749	2	§	§	ADJ
ftr-380	2749	3	31.3121(a)-l(k	31.3121(a)-l(k	PROPN
ftr-380	2749	4	)	)	PUNCT
ftr-380	2749	5	,	,	PUNCT
ftr-380	2749	6	31.3306(b)-1(l	31.3306(b)-1(l	NUM
ftr-380	2749	7	)	)	PUNCT
ftr-380	2749	8	,	,	PUNCT
ftr-380	2749	9	and	and	CCONJ
ftr-380	2749	10	31.3401(a)-l(b)(15	31.3401(a)-l(b)(15	NUM
ftr-380	2749	11	)	)	PUNCT
ftr-380	2749	12	would	would	AUX
ftr-380	2749	13	provide	provide	VERB
ftr-380	2749	14	that	that	SCONJ
ftr-380	2749	15	the	the	DET
ftr-380	2749	16	holder	holder	NOUN
ftr-380	2749	17	of	of	ADP
ftr-380	2749	18	a	a	DET
ftr-380	2749	19	statutory	statutory	ADJ
ftr-380	2749	20	stock	stock	NOUN
ftr-380	2749	21	option	option	NOUN
ftr-380	2749	22	[	[	X
ftr-380	2749	23	§	§	NOUN
ftr-380	2749	24	422	422	NUM
ftr-380	2749	25	iso	iso	NOUN
ftr-380	2749	26	or	or	CCONJ
ftr-380	2749	27	§	§	PROPN
ftr-380	2749	28	423	423	NUM
ftr-380	2749	29	espp	espp	NOUN
ftr-380	2749	30	]	]	PUNCT
ftr-380	2749	31	receives	receive	VERB
ftr-380	2749	32	wages	wage	NOUN
ftr-380	2749	33	for	for	ADP
ftr-380	2749	34	fica	fica	PROPN
ftr-380	2749	35	and	and	CCONJ
ftr-380	2749	36	futa	futa	PROPN
ftr-380	2749	37	purposes	purpose	NOUN
ftr-380	2749	38	upon	upon	SCONJ
ftr-380	2749	39	exercise	exercise	NOUN
ftr-380	2749	40	of	of	ADP
ftr-380	2749	41	the	the	DET
ftr-380	2749	42	option	option	NOUN
ftr-380	2749	43	,	,	PUNCT
ftr-380	2749	44	but	but	CCONJ
ftr-380	2749	45	no	no	DET
ftr-380	2749	46	withholding	withholding	NOUN
ftr-380	2749	47	is	be	AUX
ftr-380	2749	48	required	require	VERB
ftr-380	2749	49	because	because	SCONJ
ftr-380	2749	50	no	no	DET
ftr-380	2749	51	gross	gross	ADJ
ftr-380	2749	52	income	income	NOUN
ftr-380	2749	53	has	have	AUX
ftr-380	2749	54	been	be	AUX
ftr-380	2749	55	[	[	X
ftr-380	2749	56	vol	vol	NOUN
ftr-380	2749	57	8	8	NUM
ftr-380	2749	58	:	:	PUNCT
ftr-380	2749	59	si	si	PROPN
ftr-380	2749	60	recent	recent	ADJ
ftr-380	2749	61	developments	development	NOUN
ftr-380	2749	62	in	in	ADP
ftr-380	2749	63	federal	federal	ADJ
ftr-380	2749	64	income	income	NOUN
ftr-380	2749	65	taxation	taxation	NOUN
ftr-380	2749	66	received	receive	VERB
ftr-380	2749	67	.	.	PUNCT
ftr-380	2750	1	the	the	DET
ftr-380	2750	2	amount	amount	NOUN
ftr-380	2750	3	of	of	ADP
ftr-380	2750	4	the	the	DET
ftr-380	2750	5	wages	wage	NOUN
ftr-380	2750	6	received	receive	VERB
ftr-380	2750	7	is	be	AUX
ftr-380	2750	8	the	the	DET
ftr-380	2750	9	excess	excess	NOUN
ftr-380	2750	10	of	of	ADP
ftr-380	2750	11	the	the	DET
ftr-380	2750	12	fair	fair	ADJ
ftr-380	2750	13	market	market	NOUN
ftr-380	2750	14	value	value	NOUN
ftr-380	2750	15	of	of	ADP
ftr-380	2750	16	the	the	DET
ftr-380	2750	17	stock	stock	NOUN
ftr-380	2750	18	over	over	ADP
ftr-380	2750	19	the	the	DET
ftr-380	2750	20	amount	amount	NOUN
ftr-380	2750	21	paid	pay	VERB
ftr-380	2750	22	.	.	PUNCT
ftr-380	2751	1	the	the	DET
ftr-380	2751	2	irs	irs	PROPN
ftr-380	2751	3	will	will	AUX
ftr-380	2751	4	develop	develop	VERB
ftr-380	2751	5	"	"	PUNCT
ftr-380	2751	6	rules	rule	NOUN
ftr-380	2751	7	of	of	ADP
ftr-380	2751	8	administrative	administrative	ADJ
ftr-380	2751	9	convenience	convenience	NOUN
ftr-380	2751	10	"	"	PUNCT
ftr-380	2751	11	permitting	permit	VERB
ftr-380	2751	12	employers	employer	NOUN
ftr-380	2751	13	to	to	PART
ftr-380	2751	14	deem	deem	VERB
ftr-380	2751	15	the	the	DET
ftr-380	2751	16	wages	wage	NOUN
ftr-380	2751	17	to	to	PART
ftr-380	2751	18	have	have	AUX
ftr-380	2751	19	been	be	AUX
ftr-380	2751	20	paid	pay	VERB
ftr-380	2751	21	on	on	ADP
ftr-380	2751	22	a	a	DET
ftr-380	2751	23	specific	specific	ADJ
ftr-380	2751	24	date	date	NOUN
ftr-380	2751	25	or	or	CCONJ
ftr-380	2751	26	over	over	ADP
ftr-380	2751	27	a	a	DET
ftr-380	2751	28	specific	specific	ADJ
ftr-380	2751	29	period	period	NOUN
ftr-380	2751	30	of	of	ADP
ftr-380	2751	31	time	time	NOUN
ftr-380	2751	32	.	.	PUNCT
ftr-380	2752	1	a.	a.	NOUN
ftr-380	2752	2	notice	notice	PROPN
ftr-380	2752	3	2001	2001	NUM
ftr-380	2752	4	-	-	SYM
ftr-380	2752	5	72	72	NUM
ftr-380	2752	6	,	,	PUNCT
ftr-380	2752	7	2001	2001	NUM
ftr-380	2752	8	-	-	SYM
ftr-380	2752	9	49	49	NUM
ftr-380	2752	10	i.r.b	i.r.b	NOUN
ftr-380	2752	11	.	.	PUNCT
ftr-380	2753	1	548	548	NUM
ftr-380	2753	2	(	(	PUNCT
ftr-380	2753	3	11/15/01	11/15/01	NUM
ftr-380	2753	4	)	)	PUNCT
ftr-380	2753	5	.	.	PUNCT
ftr-380	2754	1	the	the	DET
ftr-380	2754	2	irs	irs	PROPN
ftr-380	2754	3	announced	announce	VERB
ftr-380	2754	4	and	and	CCONJ
ftr-380	2754	5	requested	request	VERB
ftr-380	2754	6	comments	comment	NOUN
ftr-380	2754	7	on	on	ADP
ftr-380	2754	8	proposed	propose	VERB
ftr-380	2754	9	rules	rule	NOUN
ftr-380	2754	10	regarding	regard	VERB
ftr-380	2754	11	the	the	DET
ftr-380	2754	12	employer	employer	NOUN
ftr-380	2754	13	's	's	PART
ftr-380	2754	14	income	income	NOUN
ftr-380	2754	15	tax	tax	NOUN
ftr-380	2754	16	withholding	withholding	NOUN
ftr-380	2754	17	and	and	CCONJ
ftr-380	2754	18	reporting	report	VERB
ftr-380	2754	19	obligations	obligation	NOUN
ftr-380	2754	20	on	on	ADP
ftr-380	2754	21	the	the	DET
ftr-380	2754	22	sale	sale	NOUN
ftr-380	2754	23	by	by	ADP
ftr-380	2754	24	an	an	DET
ftr-380	2754	25	employee	employee	NOUN
ftr-380	2754	26	of	of	ADP
ftr-380	2754	27	stock	stock	NOUN
ftr-380	2754	28	received	receive	VERB
ftr-380	2754	29	pursuant	pursuant	ADV
ftr-380	2754	30	to	to	PART
ftr-380	2754	31	exercise	exercise	VERB
ftr-380	2754	32	of	of	ADP
ftr-380	2754	33	a	a	DET
ftr-380	2754	34	statutory	statutory	ADJ
ftr-380	2754	35	stock	stock	NOUN
ftr-380	2754	36	option	option	NOUN
ftr-380	2754	37	.	.	PUNCT
ftr-380	2755	1	the	the	DET
ftr-380	2755	2	employer	employer	NOUN
ftr-380	2755	3	is	be	AUX
ftr-380	2755	4	not	not	PART
ftr-380	2755	5	required	require	VERB
ftr-380	2755	6	to	to	PART
ftr-380	2755	7	withhold	withhold	VERB
ftr-380	2755	8	,	,	PUNCT
ftr-380	2755	9	but	but	CCONJ
ftr-380	2755	10	is	be	AUX
ftr-380	2755	11	required	require	VERB
ftr-380	2755	12	to	to	PART
ftr-380	2755	13	report	report	VERB
ftr-380	2755	14	if	if	SCONJ
ftr-380	2755	15	the	the	DET
ftr-380	2755	16	amount	amount	NOUN
ftr-380	2755	17	is	be	AUX
ftr-380	2755	18	at	at	ADV
ftr-380	2755	19	least	least	ADJ
ftr-380	2755	20	$	$	SYM
ftr-380	2755	21	600	600	NUM
ftr-380	2755	22	,	,	PUNCT
ftr-380	2755	23	unless	unless	SCONJ
ftr-380	2755	24	the	the	DET
ftr-380	2755	25	employer	employer	NOUN
ftr-380	2755	26	has	have	AUX
ftr-380	2755	27	made	make	VERB
ftr-380	2755	28	reasonable	reasonable	ADJ
ftr-380	2755	29	efforts	effort	NOUN
ftr-380	2755	30	to	to	PART
ftr-380	2755	31	determine	determine	VERB
ftr-380	2755	32	if	if	SCONJ
ftr-380	2755	33	reporting	reporting	NOUN
ftr-380	2755	34	is	be	AUX
ftr-380	2755	35	necessary	necessary	ADJ
ftr-380	2755	36	and	and	CCONJ
ftr-380	2755	37	has	have	AUX
ftr-380	2755	38	been	be	AUX
ftr-380	2755	39	unable	unable	ADJ
ftr-380	2755	40	to	to	PART
ftr-380	2755	41	do	do	VERB
ftr-380	2755	42	so	so	ADV
ftr-380	2755	43	.	.	PUNCT
ftr-380	2756	1	b.	b.	PROPN
ftr-380	2756	2	notice	notice	PROPN
ftr-380	2756	3	2001	2001	NUM
ftr-380	2756	4	-	-	SYM
ftr-380	2756	5	73	73	NUM
ftr-380	2756	6	,	,	PUNCT
ftr-380	2756	7	2001	2001	NUM
ftr-380	2756	8	-	-	SYM
ftr-380	2756	9	49	49	NUM
ftr-380	2756	10	i.r.b	i.r.b	NOUN
ftr-380	2756	11	.	.	PUNCT
ftr-380	2757	1	549	549	NUM
ftr-380	2757	2	(	(	PUNCT
ftr-380	2757	3	11/15/01	11/15/01	NUM
ftr-380	2757	4	)	)	PUNCT
ftr-380	2757	5	.	.	PUNCT
ftr-380	2758	1	the	the	DET
ftr-380	2758	2	irs	irs	PROPN
ftr-380	2758	3	announced	announce	VERB
ftr-380	2758	4	and	and	CCONJ
ftr-380	2758	5	requested	request	VERB
ftr-380	2758	6	comments	comment	NOUN
ftr-380	2758	7	on	on	ADP
ftr-380	2758	8	proposed	propose	VERB
ftr-380	2758	9	"	"	PUNCT
ftr-380	2758	10	rules	rule	NOUN
ftr-380	2758	11	of	of	ADP
ftr-380	2758	12	administrative	administrative	ADJ
ftr-380	2758	13	convenience	convenience	NOUN
ftr-380	2758	14	"	"	PUNCT
ftr-380	2758	15	permitting	permit	VERB
ftr-380	2758	16	employers	employer	NOUN
ftr-380	2758	17	to	to	PART
ftr-380	2758	18	deem	deem	VERB
ftr-380	2758	19	the	the	DET
ftr-380	2758	20	wages	wage	NOUN
ftr-380	2758	21	to	to	PART
ftr-380	2758	22	have	have	AUX
ftr-380	2758	23	been	be	AUX
ftr-380	2758	24	paid	pay	VERB
ftr-380	2758	25	on	on	ADP
ftr-380	2758	26	a	a	DET
ftr-380	2758	27	specific	specific	ADJ
ftr-380	2758	28	date	date	NOUN
ftr-380	2758	29	for	for	ADP
ftr-380	2758	30	fica	fica	PROPN
ftr-380	2758	31	and	and	CCONJ
ftr-380	2758	32	futa	futa	PROPN
ftr-380	2758	33	purposes	purpose	NOUN
ftr-380	2758	34	.	.	PUNCT
ftr-380	2759	1	fica	fica	PROPN
ftr-380	2759	2	and	and	CCONJ
ftr-380	2759	3	futa	futa	PROPN
ftr-380	2759	4	wages	wage	NOUN
ftr-380	2759	5	could	could	AUX
ftr-380	2759	6	be	be	AUX
ftr-380	2759	7	treated	treat	VERB
ftr-380	2759	8	as	as	SCONJ
ftr-380	2759	9	paid	pay	VERB
ftr-380	2759	10	on	on	ADP
ftr-380	2759	11	a	a	DET
ftr-380	2759	12	pay	pay	NOUN
ftr-380	2759	13	period	period	NOUN
ftr-380	2759	14	,	,	PUNCT
ftr-380	2759	15	quarterly	quarterly	ADV
ftr-380	2759	16	,	,	PUNCT
ftr-380	2759	17	semiannually	semiannually	ADV
ftr-380	2759	18	,	,	PUNCT
ftr-380	2759	19	annually	annually	ADV
ftr-380	2759	20	,	,	PUNCT
ftr-380	2759	21	or	or	CCONJ
ftr-380	2759	22	on	on	ADP
ftr-380	2759	23	another	another	DET
ftr-380	2759	24	basis	basis	NOUN
ftr-380	2759	25	.	.	PUNCT
ftr-380	2760	1	c.	c.	PROPN
ftr-380	2760	2	irs	irs	PROPN
ftr-380	2760	3	extends	extend	VERB
ftr-380	2760	4	moratorium	moratorium	NOUN
ftr-380	2760	5	on	on	ADP
ftr-380	2760	6	assessment	assessment	NOUN
ftr-380	2760	7	of	of	ADP
ftr-380	2760	8	employment	employment	NOUN
ftr-380	2760	9	taxes	taxis	NOUN
ftr-380	2760	10	on	on	ADP
ftr-380	2760	11	stock	stock	NOUN
ftr-380	2760	12	options	option	NOUN
ftr-380	2760	13	for	for	ADP
ftr-380	2760	14	two	two	NUM
ftr-380	2760	15	more	more	ADJ
ftr-380	2760	16	years	year	NOUN
ftr-380	2760	17	.	.	PUNCT
ftr-380	2761	1	notice	notice	VERB
ftr-380	2761	2	2002	2002	NUM
ftr-380	2761	3	-	-	SYM
ftr-380	2761	4	47	47	NUM
ftr-380	2761	5	,	,	PUNCT
ftr-380	2761	6	2002	2002	NUM
ftr-380	2761	7	-	-	SYM
ftr-380	2761	8	28	28	NUM
ftr-380	2761	9	i.r.b	i.r.b	NOUN
ftr-380	2761	10	.	.	PUNCT
ftr-380	2762	1	97	97	NUM
ftr-380	2762	2	(	(	PUNCT
ftr-380	2762	3	6/27/02	6/27/02	NUM
ftr-380	2762	4	)	)	PUNCT
ftr-380	2762	5	.	.	PUNCT
ftr-380	2763	1	pending	pende	VERB
ftr-380	2763	2	the	the	DET
ftr-380	2763	3	completion	completion	NOUN
ftr-380	2763	4	of	of	ADP
ftr-380	2763	5	its	its	PRON
ftr-380	2763	6	review	review	NOUN
ftr-380	2763	7	and	and	CCONJ
ftr-380	2763	8	the	the	DET
ftr-380	2763	9	issuance	issuance	NOUN
ftr-380	2763	10	of	of	ADP
ftr-380	2763	11	further	further	ADJ
ftr-380	2763	12	guidance	guidance	NOUN
ftr-380	2763	13	,	,	PUNCT
ftr-380	2763	14	the	the	DET
ftr-380	2763	15	irs	irs	PROPN
ftr-380	2763	16	will	will	AUX
ftr-380	2763	17	not	not	PART
ftr-380	2763	18	assess	assess	VERB
ftr-380	2763	19	fica	fica	PROPN
ftr-380	2763	20	or	or	CCONJ
ftr-380	2763	21	futa	futa	ADJ
ftr-380	2763	22	taxes	taxis	NOUN
ftr-380	2763	23	(	(	PUNCT
ftr-380	2763	24	nor	nor	CCONJ
ftr-380	2763	25	will	will	AUX
ftr-380	2763	26	it	it	PRON
ftr-380	2763	27	seek	seek	VERB
ftr-380	2763	28	federal	federal	ADJ
ftr-380	2763	29	income	income	NOUN
ftr-380	2763	30	tax	tax	NOUN
ftr-380	2763	31	withholding	withholding	NOUN
ftr-380	2763	32	)	)	PUNCT
ftr-380	2763	33	upon	upon	SCONJ
ftr-380	2763	34	the	the	DET
ftr-380	2763	35	exercise	exercise	NOUN
ftr-380	2763	36	of	of	ADP
ftr-380	2763	37	a	a	DET
ftr-380	2763	38	statutory	statutory	ADJ
ftr-380	2763	39	stock	stock	NOUN
ftr-380	2763	40	option	option	NOUN
ftr-380	2763	41	or	or	CCONJ
ftr-380	2763	42	disposition	disposition	NOUN
ftr-380	2763	43	of	of	ADP
ftr-380	2763	44	stock	stock	NOUN
ftr-380	2763	45	acquired	acquire	VERB
ftr-380	2763	46	by	by	ADP
ftr-380	2763	47	an	an	DET
ftr-380	2763	48	employee	employee	NOUN
ftr-380	2763	49	pursuant	pursuant	ADJ
ftr-380	2763	50	to	to	ADP
ftr-380	2763	51	the	the	DET
ftr-380	2763	52	exercise	exercise	NOUN
ftr-380	2763	53	of	of	ADP
ftr-380	2763	54	a	a	DET
ftr-380	2763	55	statutory	statutory	ADJ
ftr-380	2763	56	stock	stock	NOUN
ftr-380	2763	57	option	option	NOUN
ftr-380	2763	58	.	.	PUNCT
ftr-380	2764	1	the	the	DET
ftr-380	2764	2	notice	notice	NOUN
ftr-380	2764	3	further	far	ADV
ftr-380	2764	4	provides	provide	VERB
ftr-380	2764	5	that	that	SCONJ
ftr-380	2764	6	it	it	PRON
ftr-380	2764	7	is	be	AUX
ftr-380	2764	8	contemplated	contemplate	VERB
ftr-380	2764	9	that	that	SCONJ
ftr-380	2764	10	any	any	DET
ftr-380	2764	11	final	final	ADJ
ftr-380	2764	12	guidance	guidance	NOUN
ftr-380	2764	13	that	that	PRON
ftr-380	2764	14	would	would	AUX
ftr-380	2764	15	apply	apply	VERB
ftr-380	2764	16	employment	employment	NOUN
ftr-380	2764	17	taxes	taxis	NOUN
ftr-380	2764	18	to	to	ADP
ftr-380	2764	19	statutory	statutory	ADJ
ftr-380	2764	20	stock	stock	NOUN
ftr-380	2764	21	options	option	NOUN
ftr-380	2764	22	will	will	AUX
ftr-380	2764	23	not	not	PART
ftr-380	2764	24	apply	apply	VERB
ftr-380	2764	25	to	to	ADP
ftr-380	2764	26	exercises	exercise	NOUN
ftr-380	2764	27	of	of	ADP
ftr-380	2764	28	statutory	statutory	ADJ
ftr-380	2764	29	stock	stock	NOUN
ftr-380	2764	30	options	option	NOUN
ftr-380	2764	31	that	that	PRON
ftr-380	2764	32	occur	occur	VERB
ftr-380	2764	33	before	before	ADP
ftr-380	2764	34	the	the	DET
ftr-380	2764	35	january	january	PROPN
ftr-380	2764	36	1	1	NUM
ftr-380	2764	37	of	of	ADP
ftr-380	2764	38	the	the	DET
ftr-380	2764	39	year	year	NOUN
ftr-380	2764	40	that	that	PRON
ftr-380	2764	41	follows	follow	VERB
ftr-380	2764	42	the	the	DET
ftr-380	2764	43	second	second	ADJ
ftr-380	2764	44	anniversary	anniversary	NOUN
ftr-380	2764	45	of	of	ADP
ftr-380	2764	46	the	the	DET
ftr-380	2764	47	publication	publication	NOUN
ftr-380	2764	48	of	of	ADP
ftr-380	2764	49	the	the	DET
ftr-380	2764	50	final	final	ADJ
ftr-380	2764	51	guidance	guidance	NOUN
ftr-380	2764	52	.	.	PUNCT
ftr-380	2765	1	d.	d.	PROPN
ftr-380	2765	2	congress	congress	PROPN
ftr-380	2765	3	makes	make	VERB
ftr-380	2765	4	the	the	DET
ftr-380	2765	5	world	world	NOUN
ftr-380	2765	6	safe	safe	ADJ
ftr-380	2765	7	for	for	ADP
ftr-380	2765	8	isos	isos	ADJ
ftr-380	2765	9	and	and	CCONJ
ftr-380	2765	10	espp	espp	NOUN
ftr-380	2765	11	stock	stock	NOUN
ftr-380	2765	12	options	option	NOUN
ftr-380	2765	13	(	(	PUNCT
ftr-380	2765	14	except	except	SCONJ
ftr-380	2765	15	for	for	ADP
ftr-380	2765	16	the	the	DET
ftr-380	2765	17	amt	amt	PROPN
ftr-380	2765	18	)	)	PUNCT
ftr-380	2765	19	.	.	PUNCT
ftr-380	2766	1	section	section	NOUN
ftr-380	2766	2	251	251	NUM
ftr-380	2766	3	of	of	ADP
ftr-380	2766	4	the	the	DET
ftr-380	2766	5	jobs	job	NOUN
ftr-380	2766	6	act	act	NOUN
ftr-380	2766	7	of	of	ADP
ftr-380	2766	8	2004	2004	NUM
ftr-380	2766	9	amends	amend	VERB
ftr-380	2766	10	various	various	ADJ
ftr-380	2766	11	code	code	NOUN
ftr-380	2766	12	sections	section	NOUN
ftr-380	2766	13	to	to	PART
ftr-380	2766	14	provide	provide	VERB
ftr-380	2766	15	that	that	DET
ftr-380	2766	16	employment	employment	NOUN
ftr-380	2766	17	taxes	taxis	NOUN
ftr-380	2766	18	(	(	PUNCT
ftr-380	2766	19	including	include	VERB
ftr-380	2766	20	withholding	withholding	NOUN
ftr-380	2766	21	)	)	PUNCT
ftr-380	2766	22	are	be	AUX
ftr-380	2766	23	not	not	PART
ftr-380	2766	24	required	require	VERB
ftr-380	2766	25	with	with	ADP
ftr-380	2766	26	respect	respect	NOUN
ftr-380	2766	27	to	to	ADP
ftr-380	2766	28	the	the	DET
ftr-380	2766	29	spread	spread	NOUN
ftr-380	2766	30	on	on	ADP
ftr-380	2766	31	the	the	DET
ftr-380	2766	32	exercise	exercise	NOUN
ftr-380	2766	33	of	of	ADP
ftr-380	2766	34	incentive	incentive	NOUN
ftr-380	2766	35	stock	stock	NOUN
ftr-380	2766	36	options	option	NOUN
ftr-380	2766	37	and	and	CCONJ
ftr-380	2766	38	employee	employee	NOUN
ftr-380	2766	39	stock	stock	NOUN
ftr-380	2766	40	purchase	purchase	NOUN
ftr-380	2766	41	plan	plan	NOUN
ftr-380	2766	42	stock	stock	NOUN
ftr-380	2766	43	options	option	NOUN
ftr-380	2766	44	.	.	PUNCT
ftr-380	2767	1	this	this	DET
ftr-380	2767	2	spread	spread	NOUN
ftr-380	2767	3	is	be	AUX
ftr-380	2767	4	includable	includable	ADJ
ftr-380	2767	5	for	for	ADP
ftr-380	2767	6	amt	amt	PROPN
ftr-380	2767	7	purposes	purpose	NOUN
ftr-380	2767	8	,	,	PUNCT
ftr-380	2767	9	but	but	CCONJ
ftr-380	2767	10	not	not	PART
ftr-380	2767	11	for	for	ADP
ftr-380	2767	12	regular	regular	ADJ
ftr-380	2767	13	income	income	NOUN
ftr-380	2767	14	tax	tax	NOUN
ftr-380	2767	15	purposes	purpose	NOUN
ftr-380	2767	16	.	.	PUNCT
ftr-380	2768	1	e.	e.	PROPN
ftr-380	2768	2	when	when	SCONJ
ftr-380	2768	3	it	it	PRON
ftr-380	2768	4	's	be	AUX
ftr-380	2768	5	over	over	ADV
ftr-380	2768	6	,	,	PUNCT
ftr-380	2768	7	it	it	PRON
ftr-380	2768	8	should	should	AUX
ftr-380	2768	9	be	be	AUX
ftr-380	2768	10	over	over	ADV
ftr-380	2768	11	completely	completely	ADV
ftr-380	2768	12	.	.	PUNCT
ftr-380	2769	1	reg-142686	reg-142686	NOUN
ftr-380	2769	2	-	-	PUNCT
ftr-380	2769	3	01	01	NUM
ftr-380	2769	4	,	,	PUNCT
ftr-380	2769	5	withdrawal	withdrawal	NOUN
ftr-380	2769	6	of	of	ADP
ftr-380	2769	7	notice	notice	NOUN
ftr-380	2769	8	of	of	ADP
ftr-380	2769	9	proposed	propose	VERB
ftr-380	2769	10	rulemaking	rulemaking	NOUN
ftr-380	2769	11	,	,	PUNCT
ftr-380	2769	12	application	application	NOUN
ftr-380	2769	13	of	of	ADP
ftr-380	2769	14	the	the	DET
ftr-380	2769	15	federal	federal	ADJ
ftr-380	2769	16	insurance	insurance	PROPN
ftr-380	2769	17	contributions	contribution	NOUN
ftr-380	2769	18	act	act	PROPN
ftr-380	2769	19	,	,	PUNCT
ftr-380	2769	20	federal	federal	ADJ
ftr-380	2769	21	2006	2006	NUM
ftr-380	2769	22	]	]	PUNCT
ftr-380	2769	23	florida	florida	PROPN
ftr-380	2769	24	tax	tax	PROPN
ftr-380	2769	25	review	review	PROPN
ftr-380	2769	26	unemployment	unemployment	NOUN
ftr-380	2769	27	tax	tax	NOUN
ftr-380	2769	28	act	act	NOUN
ftr-380	2769	29	,	,	PUNCT
ftr-380	2769	30	and	and	CCONJ
ftr-380	2769	31	collection	collection	NOUN
ftr-380	2769	32	of	of	ADP
ftr-380	2769	33	income	income	NOUN
ftr-380	2769	34	tax	tax	NOUN
ftr-380	2769	35	at	at	ADP
ftr-380	2769	36	source	source	NOUN
ftr-380	2769	37	to	to	ADP
ftr-380	2769	38	statutory	statutory	ADJ
ftr-380	2769	39	stock	stock	NOUN
ftr-380	2769	40	options	option	NOUN
ftr-380	2769	41	,	,	PUNCT
ftr-380	2769	42	70	70	NUM
ftr-380	2769	43	f.r	f.r	PROPN
ftr-380	2769	44	.	.	PROPN
ftr-380	2769	45	38057	38057	NUM
ftr-380	2769	46	(	(	PUNCT
ftr-380	2769	47	7/1/05	7/1/05	NUM
ftr-380	2769	48	)	)	PUNCT
ftr-380	2769	49	.	.	PUNCT
ftr-380	2770	1	the	the	DET
ftr-380	2770	2	irs	irs	PROPN
ftr-380	2770	3	has	have	AUX
ftr-380	2770	4	withdrawn	withdraw	VERB
ftr-380	2770	5	proposed	propose	VERB
ftr-380	2770	6	regulations	regulation	NOUN
ftr-380	2770	7	that	that	PRON
ftr-380	2770	8	would	would	AUX
ftr-380	2770	9	have	have	AUX
ftr-380	2770	10	required	require	VERB
ftr-380	2770	11	fica	fica	PROPN
ftr-380	2770	12	,	,	PUNCT
ftr-380	2770	13	futa	futa	PROPN
ftr-380	2770	14	and	and	CCONJ
ftr-380	2770	15	income	income	NOUN
ftr-380	2770	16	tax	tax	NOUN
ftr-380	2770	17	withholding	withholding	NOUN
ftr-380	2770	18	on	on	ADP
ftr-380	2770	19	incentive	incentive	NOUN
ftr-380	2770	20	stock	stock	NOUN
ftr-380	2770	21	options	option	NOUN
ftr-380	2770	22	and	and	CCONJ
ftr-380	2770	23	employee	employee	NOUN
ftr-380	2770	24	stock	stock	NOUN
ftr-380	2770	25	purchase	purchase	NOUN
ftr-380	2770	26	plan	plan	NOUN
ftr-380	2770	27	stock	stock	NOUN
ftr-380	2770	28	options	option	NOUN
ftr-380	2770	29	in	in	ADP
ftr-380	2770	30	view	view	NOUN
ftr-380	2770	31	of	of	ADP
ftr-380	2770	32	the	the	DET
ftr-380	2770	33	statutory	statutory	ADJ
ftr-380	2770	34	amendment	amendment	NOUN
ftr-380	2770	35	eliminating	eliminate	VERB
ftr-380	2770	36	such	such	ADJ
ftr-380	2770	37	requirements	requirement	NOUN
ftr-380	2770	38	that	that	PRON
ftr-380	2770	39	is	be	AUX
ftr-380	2770	40	applicable	applicable	ADJ
ftr-380	2770	41	to	to	ADP
ftr-380	2770	42	stock	stock	NOUN
ftr-380	2770	43	options	option	NOUN
ftr-380	2770	44	exercised	exercise	VERB
ftr-380	2770	45	after	after	ADP
ftr-380	2770	46	10/22/04	10/22/04	PROPN
ftr-380	2770	47	.	.	PROPN
ftr-380	2770	48	b.	b.	PROPN
ftr-380	2770	49	excise	excise	NOUN
ftr-380	2770	50	taxes	taxis	NOUN
ftr-380	2770	51	1	1	NUM
ftr-380	2770	52	.	.	PUNCT
ftr-380	2770	53	telephone	telephone	NOUN
ftr-380	2770	54	excise	excise	NOUN
ftr-380	2770	55	tax	tax	NOUN
ftr-380	2770	56	inapplicable	inapplicable	ADJ
ftr-380	2770	57	to	to	ADP
ftr-380	2770	58	charges	charge	NOUN
ftr-380	2770	59	that	that	PRON
ftr-380	2770	60	do	do	AUX
ftr-380	2770	61	not	not	PART
ftr-380	2770	62	vary	vary	VERB
ftr-380	2770	63	by	by	ADP
ftr-380	2770	64	distance	distance	NOUN
ftr-380	2770	65	,	,	PUNCT
ftr-380	2770	66	says	say	VERB
ftr-380	2770	67	the	the	DET
ftr-380	2770	68	eleventh	eleventh	ADJ
ftr-380	2770	69	circuit	circuit	NOUN
ftr-380	2770	70	in	in	ADP
ftr-380	2770	71	its	its	PRON
ftr-380	2770	72	latest	late	ADJ
ftr-380	2770	73	pronouncement	pronouncement	NOUN
ftr-380	2770	74	on	on	ADP
ftr-380	2770	75	the	the	DET
ftr-380	2770	76	"	"	PUNCT
ftr-380	2770	77	plain	plain	ADJ
ftr-380	2770	78	meaning	meaning	NOUN
ftr-380	2770	79	"	"	PUNCT
ftr-380	2770	80	of	of	ADP
ftr-380	2770	81	the	the	DET
ftr-380	2770	82	tax	tax	NOUN
ftr-380	2770	83	statutes	statute	NOUN
ftr-380	2770	84	.	.	PUNCT
ftr-380	2771	1	american	american	PROPN
ftr-380	2771	2	bankers	bankers	PROPN
ftr-380	2771	3	insurance	insurance	PROPN
ftr-380	2771	4	group	group	PROPN
ftr-380	2771	5	v.	v.	PROPN
ftr-380	2771	6	united	united	PROPN
ftr-380	2771	7	states	states	PROPN
ftr-380	2771	8	,	,	PUNCT
ftr-380	2771	9	408	408	NUM
ftr-380	2771	10	f.3d	f.3d	NUM
ftr-380	2771	11	1328	1328	NUM
ftr-380	2771	12	(	(	PUNCT
ftr-380	2771	13	11th	11th	ADJ
ftr-380	2771	14	cir	cir	NOUN
ftr-380	2771	15	.	.	PUNCT
ftr-380	2772	1	5/10/05	5/10/05	NUM
ftr-380	2772	2	)	)	PUNCT
ftr-380	2772	3	.	.	PUNCT
ftr-380	2773	1	the	the	DET
ftr-380	2773	2	long	long	ADJ
ftr-380	2773	3	distance	distance	NOUN
ftr-380	2773	4	services	service	NOUN
ftr-380	2773	5	provided	provide	VERB
ftr-380	2773	6	by	by	ADP
ftr-380	2773	7	at&t	at&t	PROPN
ftr-380	2773	8	to	to	ADP
ftr-380	2773	9	taxpayer	taxpayer	PROPN
ftr-380	2773	10	were	be	AUX
ftr-380	2773	11	not	not	PART
ftr-380	2773	12	within	within	ADP
ftr-380	2773	13	the	the	DET
ftr-380	2773	14	"	"	PUNCT
ftr-380	2773	15	toll	toll	NOUN
ftr-380	2773	16	telephone	telephone	NOUN
ftr-380	2773	17	service	service	NOUN
ftr-380	2773	18	"	"	PUNCT
ftr-380	2773	19	to	to	PART
ftr-380	2773	20	which	which	PRON
ftr-380	2773	21	§	§	PROPN
ftr-380	2773	22	4252(b)(1	4252(b)(1	NOUN
ftr-380	2773	23	)	)	PUNCT
ftr-380	2773	24	applies	apply	VERB
ftr-380	2773	25	because	because	SCONJ
ftr-380	2773	26	the	the	DET
ftr-380	2773	27	rates	rate	NOUN
ftr-380	2773	28	do	do	AUX
ftr-380	2773	29	not	not	PART
ftr-380	2773	30	vary	vary	VERB
ftr-380	2773	31	by	by	ADP
ftr-380	2773	32	"	"	PUNCT
ftr-380	2773	33	distance	distance	NOUN
ftr-380	2773	34	and	and	CCONJ
ftr-380	2773	35	elapsed	elapse	VERB
ftr-380	2773	36	transmission	transmission	NOUN
ftr-380	2773	37	time	time	NOUN
ftr-380	2773	38	"	"	PUNCT
ftr-380	2773	39	and	and	CCONJ
ftr-380	2773	40	the	the	DET
ftr-380	2773	41	unambiguous	unambiguous	ADJ
ftr-380	2773	42	statute	statute	NOUN
ftr-380	2773	43	uses	use	VERB
ftr-380	2773	44	these	these	DET
ftr-380	2773	45	terms	term	NOUN
ftr-380	2773	46	conjunctively	conjunctively	ADV
ftr-380	2773	47	;	;	PUNCT
ftr-380	2773	48	the	the	DET
ftr-380	2773	49	"	"	PUNCT
ftr-380	2773	50	plain	plain	ADJ
ftr-380	2773	51	meaning	meaning	NOUN
ftr-380	2773	52	"	"	PUNCT
ftr-380	2773	53	of	of	ADP
ftr-380	2773	54	the	the	DET
ftr-380	2773	55	statute	statute	NOUN
ftr-380	2773	56	requires	require	VERB
ftr-380	2773	57	both	both	DET
ftr-380	2773	58	the	the	DET
ftr-380	2773	59	time	time	NOUN
ftr-380	2773	60	and	and	CCONJ
ftr-380	2773	61	the	the	DET
ftr-380	2773	62	distance	distance	NOUN
ftr-380	2773	63	to	to	PART
ftr-380	2773	64	vary	vary	VERB
ftr-380	2773	65	.	.	PUNCT
ftr-380	2774	1	even	even	ADV
ftr-380	2774	2	though	though	SCONJ
ftr-380	2774	3	there	there	PRON
ftr-380	2774	4	are	be	VERB
ftr-380	2774	5	separate	separate	ADJ
ftr-380	2774	6	charges	charge	NOUN
ftr-380	2774	7	for	for	ADP
ftr-380	2774	8	calls	call	NOUN
ftr-380	2774	9	depending	depend	VERB
ftr-380	2774	10	upon	upon	SCONJ
ftr-380	2774	11	where	where	SCONJ
ftr-380	2774	12	they	they	PRON
ftr-380	2774	13	fall	fall	VERB
ftr-380	2774	14	within	within	ADP
ftr-380	2774	15	one	one	NUM
ftr-380	2774	16	of	of	ADP
ftr-380	2774	17	three	three	NUM
ftr-380	2774	18	toll	toll	NOUN
ftr-380	2774	19	bands	band	NOUN
ftr-380	2774	20	used	use	VERB
ftr-380	2774	21	(	(	PUNCT
ftr-380	2774	22	intrastate	intrastate	ADJ
ftr-380	2774	23	,	,	PUNCT
ftr-380	2774	24	interstate	interstate	ADJ
ftr-380	2774	25	and	and	CCONJ
ftr-380	2774	26	international	international	ADJ
ftr-380	2774	27	)	)	PUNCT
ftr-380	2774	28	,	,	PUNCT
ftr-380	2774	29	the	the	DET
ftr-380	2774	30	rates	rate	NOUN
ftr-380	2774	31	do	do	AUX
ftr-380	2774	32	not	not	PART
ftr-380	2774	33	vary	vary	VERB
ftr-380	2774	34	by	by	ADP
ftr-380	2774	35	distance	distance	NOUN
ftr-380	2774	36	per	per	X
ftr-380	2774	37	se	se	X
ftr-380	2774	38	because	because	SCONJ
ftr-380	2774	39	calls	call	NOUN
ftr-380	2774	40	between	between	ADP
ftr-380	2774	41	places	place	NOUN
ftr-380	2774	42	closer	close	ADV
ftr-380	2774	43	to	to	ADP
ftr-380	2774	44	one	one	NUM
ftr-380	2774	45	another	another	PRON
ftr-380	2774	46	often	often	ADV
ftr-380	2774	47	cost	cost	VERB
ftr-380	2774	48	more	more	ADJ
ftr-380	2774	49	than	than	ADP
ftr-380	2774	50	calls	call	NOUN
ftr-380	2774	51	between	between	ADP
ftr-380	2774	52	places	place	NOUN
ftr-380	2774	53	further	far	ADV
ftr-380	2774	54	apart	apart	ADV
ftr-380	2774	55	.	.	PUNCT
ftr-380	2775	1	the	the	DET
ftr-380	2775	2	eleventh	eleventh	ADJ
ftr-380	2775	3	circuit	circuit	NOUN
ftr-380	2775	4	reversed	reverse	VERB
ftr-380	2775	5	the	the	DET
ftr-380	2775	6	district	district	NOUN
ftr-380	2775	7	court	court	NOUN
ftr-380	2775	8	's	's	PART
ftr-380	2775	9	grant	grant	NOUN
ftr-380	2775	10	of	of	ADP
ftr-380	2775	11	summary	summary	NOUN
ftr-380	2775	12	judgment	judgment	NOUN
ftr-380	2775	13	for	for	ADP
ftr-380	2775	14	the	the	DET
ftr-380	2775	15	government	government	NOUN
ftr-380	2775	16	.	.	PUNCT
ftr-380	2776	1	a.	a.	NOUN
ftr-380	2777	1	this	this	DET
ftr-380	2777	2	one	one	NOUN
ftr-380	2777	3	is	be	AUX
ftr-380	2777	4	the	the	DET
ftr-380	2777	5	most	most	ADV
ftr-380	2777	6	fun	fun	NOUN
ftr-380	2777	7	to	to	PART
ftr-380	2777	8	read	read	VERB
ftr-380	2777	9	because	because	SCONJ
ftr-380	2777	10	of	of	ADP
ftr-380	2777	11	the	the	DET
ftr-380	2777	12	interplay	interplay	NOUN
ftr-380	2777	13	between	between	ADP
ftr-380	2777	14	majority	majority	NOUN
ftr-380	2777	15	and	and	CCONJ
ftr-380	2777	16	dissenting	dissent	VERB
ftr-380	2777	17	opinions	opinion	NOUN
ftr-380	2777	18	as	as	ADP
ftr-380	2777	19	to	to	ADP
ftr-380	2777	20	the	the	DET
ftr-380	2777	21	meaning	meaning	NOUN
ftr-380	2777	22	of	of	ADP
ftr-380	2777	23	"	"	PUNCT
ftr-380	2777	24	and	and	CCONJ
ftr-380	2777	25	.	.	PUNCT
ftr-380	2777	26	"	"	PUNCT
ftr-380	2777	27	officemax	officemax	PROPN
ftr-380	2777	28	,	,	PUNCT
ftr-380	2777	29	inc	inc	PROPN
ftr-380	2777	30	.	.	PROPN
ftr-380	2778	1	v.	v.	PROPN
ftr-380	2778	2	united	united	PROPN
ftr-380	2778	3	states	states	PROPN
ftr-380	2778	4	,	,	PUNCT
ftr-380	2778	5	428	428	NUM
ftr-380	2778	6	f.3d	f.3d	NUM
ftr-380	2778	7	583	583	NUM
ftr-380	2778	8	(	(	PUNCT
ftr-380	2778	9	6th	6th	ADJ
ftr-380	2778	10	cir	cir	NOUN
ftr-380	2778	11	.	.	PUNCT
ftr-380	2779	1	11/2/05	11/2/05	NUM
ftr-380	2779	2	)	)	PUNCT
ftr-380	2779	3	(	(	PUNCT
ftr-380	2779	4	2	2	NUM
ftr-380	2779	5	-	-	SYM
ftr-380	2779	6	1	1	NUM
ftr-380	2779	7	)	)	PUNCT
ftr-380	2779	8	.	.	PUNCT
ftr-380	2780	1	federal	federal	ADJ
ftr-380	2780	2	excise	excise	NOUN
ftr-380	2780	3	tax	tax	NOUN
ftr-380	2780	4	on	on	ADP
ftr-380	2780	5	long	long	ADJ
ftr-380	2780	6	-	-	PUNCT
ftr-380	2780	7	distance	distance	NOUN
ftr-380	2780	8	calls	call	NOUN
ftr-380	2780	9	does	do	AUX
ftr-380	2780	10	not	not	PART
ftr-380	2780	11	apply	apply	VERB
ftr-380	2780	12	unless	unless	SCONJ
ftr-380	2780	13	the	the	DET
ftr-380	2780	14	charges	charge	NOUN
ftr-380	2780	15	vary	vary	VERB
ftr-380	2780	16	based	base	VERB
ftr-380	2780	17	upon	upon	SCONJ
ftr-380	2780	18	both	both	DET
ftr-380	2780	19	time	time	NOUN
ftr-380	2780	20	and	and	CCONJ
ftr-380	2780	21	distance	distance	NOUN
ftr-380	2780	22	.	.	PUNCT
ftr-380	2781	1	the	the	DET
ftr-380	2781	2	majority	majority	NOUN
ftr-380	2781	3	opinion	opinion	NOUN
ftr-380	2781	4	held	hold	VERB
ftr-380	2781	5	that	that	SCONJ
ftr-380	2781	6	"	"	PUNCT
ftr-380	2781	7	and	and	CCONJ
ftr-380	2781	8	"	"	PUNCT
ftr-380	2781	9	means	mean	VERB
ftr-380	2781	10	"	"	PUNCT
ftr-380	2781	11	and	and	CCONJ
ftr-380	2781	12	"	"	PUNCT
ftr-380	2781	13	but	but	CCONJ
ftr-380	2781	14	the	the	DET
ftr-380	2781	15	dissent	dissent	NOUN
ftr-380	2781	16	argued	argue	VERB
ftr-380	2781	17	that	that	SCONJ
ftr-380	2781	18	"	"	PUNCT
ftr-380	2781	19	and	and	CCONJ
ftr-380	2781	20	"	"	PUNCT
ftr-380	2781	21	could	could	AUX
ftr-380	2781	22	also	also	ADV
ftr-380	2781	23	mean	mean	VERB
ftr-380	2781	24	"	"	PUNCT
ftr-380	2781	25	or	or	CCONJ
ftr-380	2781	26	.	.	PUNCT
ftr-380	2781	27	"	"	PUNCT
ftr-380	2782	1	when	when	SCONJ
ftr-380	2782	2	this	this	DET
ftr-380	2782	3	three	three	NUM
ftr-380	2782	4	percent	percent	NOUN
ftr-380	2782	5	tax	tax	NOUN
ftr-380	2782	6	on	on	ADP
ftr-380	2782	7	toll	toll	NOUN
ftr-380	2782	8	telephone	telephone	NOUN
ftr-380	2782	9	calls	call	NOUN
ftr-380	2782	10	was	be	AUX
ftr-380	2782	11	enacted	enact	VERB
ftr-380	2782	12	in	in	ADP
ftr-380	2782	13	1965	1965	NUM
ftr-380	2782	14	,	,	PUNCT
ftr-380	2782	15	there	there	PRON
ftr-380	2782	16	was	be	VERB
ftr-380	2782	17	only	only	ADV
ftr-380	2782	18	one	one	NUM
ftr-380	2782	19	long	long	ADJ
ftr-380	2782	20	-	-	PUNCT
ftr-380	2782	21	distance	distance	NOUN
ftr-380	2782	22	telephone	telephone	NOUN
ftr-380	2782	23	provider	provider	NOUN
ftr-380	2782	24	and	and	CCONJ
ftr-380	2782	25	its	its	PRON
ftr-380	2782	26	charges	charge	NOUN
ftr-380	2782	27	were	be	AUX
ftr-380	2782	28	based	base	VERB
ftr-380	2782	29	upon	upon	SCONJ
ftr-380	2782	30	both	both	CCONJ
ftr-380	2782	31	the	the	DET
ftr-380	2782	32	distance	distance	NOUN
ftr-380	2782	33	and	and	CCONJ
ftr-380	2782	34	time	time	NOUN
ftr-380	2782	35	of	of	ADP
ftr-380	2782	36	the	the	DET
ftr-380	2782	37	call	call	NOUN
ftr-380	2783	1	[	[	X
ftr-380	2783	2	or	or	CCONJ
ftr-380	2783	3	on	on	ADP
ftr-380	2783	4	a	a	DET
ftr-380	2783	5	flat	flat	ADJ
ftr-380	2783	6	rate	rate	NOUN
ftr-380	2783	7	for	for	ADP
ftr-380	2783	8	unlimited	unlimited	ADJ
ftr-380	2783	9	calling	call	VERB
ftr-380	2783	10	on	on	ADP
ftr-380	2783	11	a	a	DET
ftr-380	2783	12	wats	wat	NOUN
ftr-380	2783	13	line	line	NOUN
ftr-380	2783	14	,	,	PUNCT
ftr-380	2783	15	to	to	PART
ftr-380	2783	16	which	which	PRON
ftr-380	2783	17	the	the	DET
ftr-380	2783	18	tax	tax	NOUN
ftr-380	2783	19	also	also	ADV
ftr-380	2783	20	applied	apply	VERB
ftr-380	2783	21	]	]	PUNCT
ftr-380	2783	22	.	.	PUNCT
ftr-380	2784	1	the	the	DET
ftr-380	2784	2	majority	majority	NOUN
ftr-380	2784	3	held	hold	VERB
ftr-380	2784	4	that	that	SCONJ
ftr-380	2784	5	a	a	DET
ftr-380	2784	6	literal	literal	ADJ
ftr-380	2784	7	reading	reading	NOUN
ftr-380	2784	8	of	of	ADP
ftr-380	2784	9	the	the	DET
ftr-380	2784	10	statute	statute	NOUN
ftr-380	2784	11	was	be	AUX
ftr-380	2784	12	required	require	VERB
ftr-380	2784	13	because	because	SCONJ
ftr-380	2784	14	a	a	DET
ftr-380	2784	15	tax	tax	NOUN
ftr-380	2784	16	should	should	AUX
ftr-380	2784	17	only	only	ADV
ftr-380	2784	18	apply	apply	VERB
ftr-380	2784	19	to	to	ADP
ftr-380	2784	20	that	that	PRON
ftr-380	2784	21	which	which	PRON
ftr-380	2784	22	its	its	PRON
ftr-380	2784	23	language	language	NOUN
ftr-380	2784	24	taxes	taxis	NOUN
ftr-380	2784	25	.	.	PUNCT
ftr-380	2785	1	the	the	DET
ftr-380	2785	2	dissent	dissent	NOUN
ftr-380	2785	3	would	would	AUX
ftr-380	2785	4	"	"	PUNCT
ftr-380	2785	5	not	not	PART
ftr-380	2785	6	encourage	encourage	VERB
ftr-380	2785	7	lawyers	lawyer	NOUN
ftr-380	2785	8	to	to	PART
ftr-380	2785	9	play	play	VERB
ftr-380	2785	10	word	word	NOUN
ftr-380	2785	11	games	game	NOUN
ftr-380	2785	12	at	at	ADP
ftr-380	2785	13	the	the	DET
ftr-380	2785	14	expense	expense	NOUN
ftr-380	2785	15	of	of	ADP
ftr-380	2785	16	the	the	DET
ftr-380	2785	17	public	public	ADJ
ftr-380	2785	18	fisc	fisc	NOUN
ftr-380	2785	19	.	.	PUNCT
ftr-380	2785	20	"	"	PUNCT
ftr-380	2786	1	b.	b.	PROPN
ftr-380	2787	1	the	the	DET
ftr-380	2787	2	irs	irs	PROPN
ftr-380	2787	3	takes	take	VERB
ftr-380	2787	4	a	a	DET
ftr-380	2787	5	hard	hard	ADJ
ftr-380	2787	6	line	line	NOUN
ftr-380	2787	7	.	.	PUNCT
ftr-380	2788	1	notice	notice	VERB
ftr-380	2788	2	2005	2005	NUM
ftr-380	2788	3	-	-	SYM
ftr-380	2788	4	79	79	NUM
ftr-380	2788	5	,	,	PUNCT
ftr-380	2788	6	2005	2005	NUM
ftr-380	2788	7	-	-	SYM
ftr-380	2788	8	46	46	NUM
ftr-380	2788	9	i.r.b	i.r.b	NOUN
ftr-380	2788	10	.	.	PUNCT
ftr-380	2789	1	952	952	NUM
ftr-380	2789	2	(	(	PUNCT
ftr-380	2789	3	11/14/05	11/14/05	NUM
ftr-380	2789	4	)	)	PUNCT
ftr-380	2789	5	.	.	PUNCT
ftr-380	2790	1	the	the	DET
ftr-380	2790	2	irs	irs	PROPN
ftr-380	2790	3	will	will	AUX
ftr-380	2790	4	continue	continue	VERB
ftr-380	2790	5	to	to	PART
ftr-380	2790	6	litigate	litigate	VERB
ftr-380	2790	7	this	this	DET
ftr-380	2790	8	issue	issue	NOUN
ftr-380	2790	9	and	and	CCONJ
ftr-380	2790	10	will	will	AUX
ftr-380	2790	11	continue	continue	VERB
ftr-380	2790	12	to	to	PART
ftr-380	2790	13	assess	assess	VERB
ftr-380	2790	14	and	and	CCONJ
ftr-380	2790	15	collect	collect	VERB
ftr-380	2790	16	the	the	DET
ftr-380	2790	17	§	§	PROPN
ftr-380	2790	18	4251	4251	NUM
ftr-380	2790	19	tax	tax	NOUN
ftr-380	2790	20	on	on	ADP
ftr-380	2790	21	long	long	ADJ
ftr-380	2790	22	distance	distance	NOUN
ftr-380	2790	23	communications	communication	NOUN
ftr-380	2790	24	services	service	NOUN
ftr-380	2790	25	.	.	PUNCT
ftr-380	2791	1	[	[	X
ftr-380	2791	2	vol	vol	NOUN
ftr-380	2791	3	8	8	NUM
ftr-380	2791	4	:	:	PUNCT
ftr-380	2791	5	si	si	PROPN
ftr-380	2791	6	recent	recent	ADJ
ftr-380	2791	7	developments	development	NOUN
ftr-380	2791	8	in	in	ADP
ftr-380	2791	9	federal	federal	ADJ
ftr-380	2791	10	income	income	NOUN
ftr-380	2791	11	taxation	taxation	PROPN
ftr-380	2791	12	c.	c.	PROPN
ftr-380	2791	13	amtrak	amtrak	PROPN
ftr-380	2791	14	's	's	PART
ftr-380	2791	15	long	long	ADJ
ftr-380	2791	16	-	-	PUNCT
ftr-380	2791	17	distance	distance	NOUN
ftr-380	2791	18	telephone	telephone	NOUN
ftr-380	2791	19	service	service	NOUN
ftr-380	2791	20	is	be	AUX
ftr-380	2791	21	not	not	PART
ftr-380	2791	22	subject	subject	ADJ
ftr-380	2791	23	to	to	ADP
ftr-380	2791	24	the	the	DET
ftr-380	2791	25	excise	excise	NOUN
ftr-380	2791	26	tax	tax	NOUN
ftr-380	2791	27	on	on	ADP
ftr-380	2791	28	toll	toll	NOUN
ftr-380	2791	29	telephone	telephone	NOUN
ftr-380	2791	30	services	service	NOUN
ftr-380	2791	31	because	because	SCONJ
ftr-380	2791	32	the	the	DET
ftr-380	2791	33	payment	payment	NOUN
ftr-380	2791	34	was	be	AUX
ftr-380	2791	35	based	base	VERB
ftr-380	2791	36	solely	solely	ADV
ftr-380	2791	37	on	on	ADP
ftr-380	2791	38	time	time	NOUN
ftr-380	2791	39	.	.	PUNCT
ftr-380	2792	1	national	national	ADJ
ftr-380	2792	2	railroad	railroad	PROPN
ftr-380	2792	3	passenger	passenger	PROPN
ftr-380	2792	4	corp	corp	PROPN
ftr-380	2792	5	.	.	PROPN
ftr-380	2792	6	(	(	PUNCT
ftr-380	2792	7	amtrak	amtrak	PROPN
ftr-380	2792	8	)	)	PUNCT
ftr-380	2792	9	v.	v.	PROPN
ftr-380	2792	10	united	united	PROPN
ftr-380	2792	11	states	states	PROPN
ftr-380	2792	12	,	,	PUNCT
ftr-380	2792	13	431	431	NUM
ftr-380	2792	14	f.3d	f.3d	NUM
ftr-380	2792	15	374	374	NUM
ftr-380	2792	16	(	(	PUNCT
ftr-380	2792	17	d.c	d.c	PROPN
ftr-380	2792	18	.	.	PROPN
ftr-380	2792	19	cir	cir	PROPN
ftr-380	2792	20	.	.	PUNCT
ftr-380	2793	1	12/9/05	12/9/05	NUM
ftr-380	2793	2	)	)	PUNCT
ftr-380	2793	3	.	.	PUNCT
ftr-380	2794	1	the	the	DET
ftr-380	2794	2	court	court	NOUN
ftr-380	2794	3	affirmed	affirm	VERB
ftr-380	2794	4	the	the	DET
ftr-380	2794	5	district	district	NOUN
ftr-380	2794	6	court	court	NOUN
ftr-380	2794	7	and	and	CCONJ
ftr-380	2794	8	concluded	conclude	VERB
ftr-380	2794	9	that	that	SCONJ
ftr-380	2794	10	the	the	DET
ftr-380	2794	11	statute	statute	NOUN
ftr-380	2794	12	was	be	AUX
ftr-380	2794	13	unambiguous	unambiguous	ADJ
ftr-380	2794	14	,	,	PUNCT
ftr-380	2794	15	and	and	CCONJ
ftr-380	2794	16	the	the	DET
ftr-380	2794	17	"	"	PUNCT
ftr-380	2794	18	and	and	CCONJ
ftr-380	2794	19	"	"	PUNCT
ftr-380	2794	20	in	in	ADP
ftr-380	2794	21	§	§	PROPN
ftr-380	2794	22	4252	4252	NUM
ftr-380	2794	23	was	be	AUX
ftr-380	2794	24	to	to	PART
ftr-380	2794	25	be	be	AUX
ftr-380	2794	26	read	read	VERB
ftr-380	2794	27	conjunctively	conjunctively	ADV
ftr-380	2794	28	.	.	PUNCT
ftr-380	2795	1	2	2	X
ftr-380	2795	2	.	.	X
ftr-380	2795	3	taxpayer	taxpayer	NOUN
ftr-380	2795	4	subject	subject	NOUN
ftr-380	2795	5	to	to	ADP
ftr-380	2795	6	tax	tax	NOUN
ftr-380	2795	7	on	on	ADP
ftr-380	2795	8	golden	golden	ADJ
ftr-380	2795	9	parachute	parachute	NOUN
ftr-380	2795	10	payments	payment	NOUN
ftr-380	2795	11	because	because	SCONJ
ftr-380	2795	12	statute	statute	NOUN
ftr-380	2795	13	covers	cover	VERB
ftr-380	2795	14	the	the	DET
ftr-380	2795	15	payment	payment	NOUN
ftr-380	2795	16	and	and	CCONJ
ftr-380	2795	17	proposed	propose	VERB
ftr-380	2795	18	regulations	regulation	NOUN
ftr-380	2795	19	to	to	ADP
ftr-380	2795	20	the	the	DET
ftr-380	2795	21	contrary	contrary	NOUN
ftr-380	2795	22	have	have	VERB
ftr-380	2795	23	no	no	DET
ftr-380	2795	24	legal	legal	ADJ
ftr-380	2795	25	force	force	NOUN
ftr-380	2795	26	until	until	SCONJ
ftr-380	2795	27	them	they	PRON
ftr-380	2795	28	become	become	VERB
ftr-380	2795	29	final	final	ADJ
ftr-380	2795	30	.	.	PUNCT
ftr-380	2796	1	yocum	yocum	PROPN
ftr-380	2796	2	v.	v.	ADP
ftr-380	2796	3	united	united	PROPN
ftr-380	2796	4	states	states	PROPN
ftr-380	2796	5	,	,	PUNCT
ftr-380	2796	6	66	66	NUM
ftr-380	2796	7	fed	feed	VERB
ftr-380	2796	8	.	.	PUNCT
ftr-380	2797	1	cl	cl	NOUN
ftr-380	2797	2	.	.	PUNCT
ftr-380	2798	1	579	579	NUM
ftr-380	2798	2	(	(	PUNCT
ftr-380	2798	3	fed	feed	VERB
ftr-380	2798	4	.	.	PUNCT
ftr-380	2798	5	cl	cl	NOUN
ftr-380	2798	6	.	.	PUNCT
ftr-380	2799	1	7/1/05	7/1/05	NUM
ftr-380	2799	2	)	)	PUNCT
ftr-380	2799	3	.	.	PUNCT
ftr-380	2800	1	on	on	ADP
ftr-380	2800	2	the	the	DET
ftr-380	2800	3	issue	issue	NOUN
ftr-380	2800	4	of	of	ADP
ftr-380	2800	5	whether	whether	SCONJ
ftr-380	2800	6	the	the	DET
ftr-380	2800	7	§	§	PROPN
ftr-380	2800	8	4999	4999	NUM
ftr-380	2800	9	excise	excise	NOUN
ftr-380	2800	10	tax	tax	NOUN
ftr-380	2800	11	on	on	ADP
ftr-380	2800	12	"	"	PUNCT
ftr-380	2800	13	excess	excess	ADJ
ftr-380	2800	14	parachute	parachute	NOUN
ftr-380	2800	15	payments	payment	NOUN
ftr-380	2800	16	"	"	PUNCT
ftr-380	2800	17	applies	apply	VERB
ftr-380	2800	18	,	,	PUNCT
ftr-380	2800	19	taxpayer	taxpayer	NOUN
ftr-380	2800	20	/	/	SYM
ftr-380	2800	21	executive	executive	NOUN
ftr-380	2800	22	relied	rely	VERB
ftr-380	2800	23	upon	upon	SCONJ
ftr-380	2800	24	proposed	propose	VERB
ftr-380	2800	25	regulations	regulation	NOUN
ftr-380	2800	26	to	to	PART
ftr-380	2800	27	assert	assert	VERB
ftr-380	2800	28	the	the	DET
ftr-380	2800	29	inapplicability	inapplicability	NOUN
ftr-380	2800	30	of	of	ADP
ftr-380	2800	31	the	the	DET
ftr-380	2800	32	tax	tax	NOUN
ftr-380	2800	33	to	to	ADP
ftr-380	2800	34	the	the	DET
ftr-380	2800	35	transaction	transaction	NOUN
ftr-380	2800	36	in	in	ADP
ftr-380	2800	37	question	question	NOUN
ftr-380	2800	38	.	.	PUNCT
ftr-380	2801	1	judge	judge	PROPN
ftr-380	2801	2	allegra	allegra	PROPN
ftr-380	2801	3	held	hold	VERB
ftr-380	2801	4	that	that	SCONJ
ftr-380	2801	5	"	"	PUNCT
ftr-380	2801	6	proposed	propose	VERB
ftr-380	2801	7	regulations	regulation	NOUN
ftr-380	2801	8	have	have	VERB
ftr-380	2801	9	no	no	DET
ftr-380	2801	10	legal	legal	ADJ
ftr-380	2801	11	force	force	NOUN
ftr-380	2801	12	until	until	SCONJ
ftr-380	2801	13	they	they	PRON
ftr-380	2801	14	become	become	VERB
ftr-380	2801	15	final	final	ADJ
ftr-380	2801	16	,	,	PUNCT
ftr-380	2801	17	"	"	PUNCT
ftr-380	2801	18	and	and	CCONJ
ftr-380	2801	19	that	that	SCONJ
ftr-380	2801	20	"	"	PUNCT
ftr-380	2801	21	these	these	DET
ftr-380	2801	22	principles	principle	NOUN
ftr-380	2801	23	[	[	X
ftr-380	2801	24	do	do	AUX
ftr-380	2801	25	not	not	PART
ftr-380	2801	26	]	]	PUNCT
ftr-380	2801	27	differ	differ	VERB
ftr-380	2801	28	simply	simply	ADV
ftr-380	2801	29	because	because	SCONJ
ftr-380	2801	30	the	the	DET
ftr-380	2801	31	irs	irs	PROPN
ftr-380	2801	32	allows	allow	VERB
ftr-380	2801	33	a	a	DET
ftr-380	2801	34	proposed	propose	VERB
ftr-380	2801	35	regulation	regulation	NOUN
ftr-380	2801	36	to	to	PART
ftr-380	2801	37	linger	linger	VERB
ftr-380	2801	38	unadopted	unadopted	ADJ
ftr-380	2801	39	over	over	ADP
ftr-380	2801	40	a	a	DET
ftr-380	2801	41	long	long	ADJ
ftr-380	2801	42	period	period	NOUN
ftr-380	2801	43	of	of	ADP
ftr-380	2801	44	time	time	NOUN
ftr-380	2801	45	.	.	PUNCT
ftr-380	2801	46	"	"	PUNCT
ftr-380	2802	1	xii	xii	X
ftr-380	2802	2	.	.	PUNCT
ftr-380	2803	1	tax	tax	NOUN
ftr-380	2803	2	legislation	legislation	NOUN
ftr-380	2803	3	a.	a.	NOUN
ftr-380	2803	4	enacted	enact	VERB
ftr-380	2803	5	1	1	NUM
ftr-380	2803	6	.	.	PUNCT
ftr-380	2804	1	the	the	DET
ftr-380	2804	2	bankruptcy	bankruptcy	NOUN
ftr-380	2804	3	abuse	abuse	NOUN
ftr-380	2804	4	prevention	prevention	NOUN
ftr-380	2804	5	and	and	CCONJ
ftr-380	2804	6	consumer	consumer	NOUN
ftr-380	2804	7	protection	protection	PROPN
ftr-380	2804	8	act	act	NOUN
ftr-380	2804	9	of	of	ADP
ftr-380	2804	10	2005	2005	NUM
ftr-380	2804	11	(	(	PUNCT
ftr-380	2804	12	"	"	PUNCT
ftr-380	2804	13	bankruptcy	bankruptcy	NOUN
ftr-380	2804	14	act	act	NOUN
ftr-380	2804	15	of	of	ADP
ftr-380	2804	16	2005	2005	NUM
ftr-380	2804	17	"	"	PUNCT
ftr-380	2804	18	)	)	PUNCT
ftr-380	2804	19	,	,	PUNCT
ftr-380	2804	20	p.l	p.l	PROPN
ftr-380	2804	21	.	.	PROPN
ftr-380	2804	22	1098	1098	NUM
ftr-380	2804	23	,	,	PUNCT
ftr-380	2804	24	was	be	AUX
ftr-380	2804	25	signed	sign	VERB
ftr-380	2804	26	by	by	ADP
ftr-380	2804	27	president	president	PROPN
ftr-380	2804	28	bush	bush	PROPN
ftr-380	2804	29	on	on	ADP
ftr-380	2804	30	4/20/05	4/20/05	NUM
ftr-380	2804	31	.	.	PUNCT
ftr-380	2805	1	2	2	NUM
ftr-380	2805	2	.	.	X
ftr-380	2805	3	the	the	DET
ftr-380	2805	4	energy	energy	NOUN
ftr-380	2805	5	policy	policy	NOUN
ftr-380	2805	6	act	act	NOUN
ftr-380	2805	7	of	of	ADP
ftr-380	2805	8	2005	2005	NUM
ftr-380	2805	9	,	,	PUNCT
ftr-380	2805	10	p.l	p.l	PROPN
ftr-380	2805	11	.	.	PROPN
ftr-380	2805	12	109	109	NUM
ftr-380	2805	13	-	-	SYM
ftr-380	2805	14	58	58	NUM
ftr-380	2805	15	,	,	PUNCT
ftr-380	2805	16	was	be	AUX
ftr-380	2805	17	signed	sign	VERB
ftr-380	2805	18	by	by	ADP
ftr-380	2805	19	president	president	PROPN
ftr-380	2805	20	bush	bush	PROPN
ftr-380	2805	21	on	on	ADP
ftr-380	2805	22	8/8/05	8/8/05	NUM
ftr-380	2805	23	.	.	PUNCT
ftr-380	2806	1	title	title	NOUN
ftr-380	2806	2	xiii	xiii	PROPN
ftr-380	2806	3	(	(	PUNCT
ftr-380	2806	4	energy	energy	NOUN
ftr-380	2806	5	policy	policy	NOUN
ftr-380	2806	6	tax	tax	NOUN
ftr-380	2806	7	incentives	incentive	NOUN
ftr-380	2806	8	)	)	PUNCT
ftr-380	2806	9	of	of	ADP
ftr-380	2806	10	the	the	DET
ftr-380	2806	11	energy	energy	NOUN
ftr-380	2806	12	policy	policy	NOUN
ftr-380	2806	13	tax	tax	NOUN
ftr-380	2806	14	act	act	NOUN
ftr-380	2806	15	of	of	ADP
ftr-380	2806	16	2005	2005	NUM
ftr-380	2806	17	may	may	AUX
ftr-380	2806	18	be	be	AUX
ftr-380	2806	19	cited	cite	VERB
ftr-380	2806	20	as	as	ADP
ftr-380	2806	21	the	the	DET
ftr-380	2806	22	energy	energy	NOUN
ftr-380	2806	23	tax	tax	NOUN
ftr-380	2806	24	incentives	incentive	NOUN
ftr-380	2806	25	act	act	VERB
ftr-380	2806	26	of	of	ADP
ftr-380	2806	27	2005	2005	NUM
ftr-380	2806	28	.	.	PUNCT
ftr-380	2807	1	3	3	X
ftr-380	2807	2	.	.	X
ftr-380	2807	3	the	the	DET
ftr-380	2807	4	highway	highway	NOUN
ftr-380	2807	5	reauthorization	reauthorization	NOUN
ftr-380	2807	6	and	and	CCONJ
ftr-380	2807	7	excise	excise	NOUN
ftr-380	2807	8	tax	tax	NOUN
ftr-380	2807	9	simplification	simplification	NOUN
ftr-380	2807	10	act	act	NOUN
ftr-380	2807	11	of	of	ADP
ftr-380	2807	12	2005	2005	NUM
ftr-380	2807	13	,	,	PUNCT
ftr-380	2807	14	p.l	p.l	PROPN
ftr-380	2807	15	.	.	PROPN
ftr-380	2807	16	109	109	NUM
ftr-380	2807	17	-	-	SYM
ftr-380	2807	18	59	59	NUM
ftr-380	2807	19	,	,	PUNCT
ftr-380	2807	20	was	be	AUX
ftr-380	2807	21	signed	sign	VERB
ftr-380	2807	22	by	by	ADP
ftr-380	2807	23	president	president	PROPN
ftr-380	2807	24	bush	bush	PROPN
ftr-380	2807	25	on	on	ADP
ftr-380	2807	26	8/10/05	8/10/05	NUM
ftr-380	2807	27	.	.	PROPN
ftr-380	2808	1	4	4	X
ftr-380	2808	2	.	.	X
ftr-380	2808	3	kiss	kiss	VERB
ftr-380	2808	4	me	i	PRON
ftr-380	2808	5	kate.7	kate.7	PROPN
ftr-380	2808	6	or	or	CCONJ
ftr-380	2808	7	,	,	PUNCT
ftr-380	2808	8	is	be	AUX
ftr-380	2808	9	it	it	PRON
ftr-380	2808	10	the	the	DET
ftr-380	2808	11	powerful	powerful	ADJ
ftr-380	2808	12	katrin(k)a	katrin(k)a	NOUN
ftr-380	2808	13	?	?	PUNCT
ftr-380	2808	14	'	'	PUNCT
ftr-380	2809	1	the	the	DET
ftr-380	2809	2	katrina	katrina	PROPN
ftr-380	2809	3	emergency	emergency	PROPN
ftr-380	2809	4	tax	tax	NOUN
ftr-380	2809	5	relief	relief	NOUN
ftr-380	2809	6	act	act	NOUN
ftr-380	2809	7	of	of	ADP
ftr-380	2809	8	2005	2005	NUM
ftr-380	2809	9	(	(	PUNCT
ftr-380	2809	10	"	"	PUNCT
ftr-380	2809	11	ketra	ketra	NOUN
ftr-380	2809	12	"	"	PUNCT
ftr-380	2809	13	or	or	CCONJ
ftr-380	2809	14	"	"	PUNCT
ftr-380	2809	15	katrina	katrina	PROPN
ftr-380	2809	16	tax	tax	PROPN
ftr-380	2809	17	act	act	PROPN
ftr-380	2809	18	"	"	PUNCT
ftr-380	2809	19	)	)	PUNCT
ftr-380	2809	20	,	,	PUNCT
ftr-380	2809	21	p.l	p.l	PROPN
ftr-380	2809	22	.	.	PROPN
ftr-380	2809	23	109	109	NUM
ftr-380	2809	24	-	-	SYM
ftr-380	2809	25	73	73	NUM
ftr-380	2809	26	,	,	PUNCT
ftr-380	2809	27	was	be	AUX
ftr-380	2809	28	signed	sign	VERB
ftr-380	2809	29	by	by	ADP
ftr-380	2809	30	president	president	PROPN
ftr-380	2809	31	bush	bush	PROPN
ftr-380	2809	32	on	on	ADP
ftr-380	2809	33	9/23/05	9/23/05	NUM
ftr-380	2809	34	.	.	PUNCT
ftr-380	2810	1	5	5	NUM
ftr-380	2810	2	.	.	PUNCT
ftr-380	2811	1	the	the	DET
ftr-380	2811	2	gulf	gulf	PROPN
ftr-380	2811	3	opportunity	opportunity	NOUN
ftr-380	2811	4	zone	zone	NOUN
ftr-380	2811	5	act	act	NOUN
ftr-380	2811	6	of	of	ADP
ftr-380	2811	7	2005	2005	NUM
ftr-380	2811	8	(	(	PUNCT
ftr-380	2811	9	"	"	PUNCT
ftr-380	2811	10	go	go	VERB
ftr-380	2811	11	zone	zone	NOUN
ftr-380	2811	12	act	act	NOUN
ftr-380	2811	13	of	of	ADP
ftr-380	2811	14	2005	2005	NUM
ftr-380	2811	15	"	"	PUNCT
ftr-380	2811	16	)	)	PUNCT
ftr-380	2811	17	,	,	PUNCT
ftr-380	2811	18	p.l	p.l	PROPN
ftr-380	2811	19	.	.	PROPN
ftr-380	2811	20	109	109	NUM
ftr-380	2811	21	-	-	SYM
ftr-380	2811	22	135	135	NUM
ftr-380	2811	23	,	,	PUNCT
ftr-380	2811	24	was	be	AUX
ftr-380	2811	25	signed	sign	VERB
ftr-380	2811	26	by	by	ADP
ftr-380	2811	27	president	president	PROPN
ftr-380	2811	28	bush	bush	PROPN
ftr-380	2811	29	on	on	ADP
ftr-380	2811	30	12/21/05	12/21/05	PROPN
ftr-380	2811	31	.	.	PUNCT
ftr-380	2812	1	the	the	DET
ftr-380	2812	2	act	act	NOUN
ftr-380	2812	3	:	:	PUNCT
ftr-380	2812	4	(	(	PUNCT
ftr-380	2812	5	1	1	X
ftr-380	2812	6	)	)	PUNCT
ftr-380	2812	7	provides	provide	VERB
ftr-380	2812	8	50	50	NUM
ftr-380	2812	9	percent	percent	NOUN
ftr-380	2812	10	bonus	bonus	NOUN
ftr-380	2812	11	depreciation	depreciation	NOUN
ftr-380	2812	12	to	to	ADP
ftr-380	2812	13	businesses	business	NOUN
ftr-380	2812	14	7	7	NUM
ftr-380	2812	15	.	.	PUNCT
ftr-380	2812	16	for	for	ADP
ftr-380	2812	17	cole	cole	PROPN
ftr-380	2812	18	porter	porter	NOUN
ftr-380	2812	19	devotees	devotee	NOUN
ftr-380	2812	20	.	.	PUNCT
ftr-380	2813	1	8	8	X
ftr-380	2813	2	.	.	X
ftr-380	2813	3	for	for	ADP
ftr-380	2813	4	readers	reader	NOUN
ftr-380	2813	5	of	of	ADP
ftr-380	2813	6	the	the	DET
ftr-380	2813	7	old	old	ADJ
ftr-380	2813	8	toonerville	toonerville	NOUN
ftr-380	2813	9	trolley	trolley	NOUN
ftr-380	2813	10	comic	comic	ADJ
ftr-380	2813	11	strip	strip	PROPN
ftr-380	2813	12	.	.	PUNCT
ftr-380	2814	1	20061	20061	NUM
ftr-380	2814	2	florida	florida	PROPN
ftr-380	2814	3	tax	tax	PROPN
ftr-380	2814	4	review	review	NOUN
ftr-380	2814	5	rebuilt	rebuild	VERB
ftr-380	2814	6	in	in	ADP
ftr-380	2814	7	the	the	DET
ftr-380	2814	8	newly	newly	ADV
ftr-380	2814	9	created	create	VERB
ftr-380	2814	10	gulf	gulf	NOUN
ftr-380	2814	11	opportunity	opportunity	NOUN
ftr-380	2814	12	(	(	PUNCT
ftr-380	2814	13	go	go	VERB
ftr-380	2814	14	)	)	PUNCT
ftr-380	2814	15	zone	zone	NOUN
ftr-380	2814	16	;	;	PUNCT
ftr-380	2814	17	(	(	PUNCT
ftr-380	2814	18	2	2	X
ftr-380	2814	19	)	)	PUNCT
ftr-380	2814	20	doubles	double	VERB
ftr-380	2814	21	the	the	DET
ftr-380	2814	22	amount	amount	NOUN
ftr-380	2814	23	that	that	PRON
ftr-380	2814	24	may	may	AUX
ftr-380	2814	25	be	be	AUX
ftr-380	2814	26	expensed	expense	VERB
ftr-380	2814	27	under	under	ADP
ftr-380	2814	28	section	section	NOUN
ftr-380	2814	29	179	179	NUM
ftr-380	2814	30	from	from	ADP
ftr-380	2814	31	$	$	SYM
ftr-380	2814	32	100,000	100,000	NUM
ftr-380	2814	33	to	to	PART
ftr-380	2814	34	$	$	SYM
ftr-380	2814	35	200,000	200,000	NUM
ftr-380	2814	36	for	for	ADP
ftr-380	2814	37	investments	investment	NOUN
ftr-380	2814	38	made	make	VERB
ftr-380	2814	39	in	in	ADP
ftr-380	2814	40	the	the	DET
ftr-380	2814	41	go	go	NOUN
ftr-380	2814	42	zone	zone	NOUN
ftr-380	2814	43	and	and	CCONJ
ftr-380	2814	44	increase	increase	VERB
ftr-380	2814	45	the	the	DET
ftr-380	2814	46	phaseout	phaseout	ADJ
ftr-380	2814	47	floor	floor	NOUN
ftr-380	2814	48	from	from	ADP
ftr-380	2814	49	$	$	SYM
ftr-380	2814	50	400,000	400,000	NUM
ftr-380	2814	51	of	of	ADP
ftr-380	2814	52	annual	annual	ADJ
ftr-380	2814	53	investments	investment	NOUN
ftr-380	2814	54	to	to	ADP
ftr-380	2814	55	$	$	SYM
ftr-380	2814	56	1	1	NUM
ftr-380	2814	57	million	million	NUM
ftr-380	2814	58	;	;	PUNCT
ftr-380	2814	59	(	(	PUNCT
ftr-380	2814	60	3	3	X
ftr-380	2814	61	)	)	PUNCT
ftr-380	2814	62	allows	allow	VERB
ftr-380	2814	63	businesses	business	NOUN
ftr-380	2814	64	a	a	DET
ftr-380	2814	65	fiveyear	fiveyear	NOUN
ftr-380	2814	66	carryback	carryback	NOUN
ftr-380	2814	67	of	of	ADP
ftr-380	2814	68	net	net	ADJ
ftr-380	2814	69	operating	operating	NOUN
ftr-380	2814	70	losses	loss	NOUN
ftr-380	2814	71	attributable	attributable	ADJ
ftr-380	2814	72	to	to	ADP
ftr-380	2814	73	investment	investment	NOUN
ftr-380	2814	74	in	in	ADP
ftr-380	2814	75	the	the	DET
ftr-380	2814	76	go	go	NOUN
ftr-380	2814	77	zone	zone	NOUN
ftr-380	2814	78	;	;	PUNCT
ftr-380	2814	79	(	(	PUNCT
ftr-380	2814	80	4	4	X
ftr-380	2814	81	)	)	PUNCT
ftr-380	2814	82	increases	increase	VERB
ftr-380	2814	83	the	the	DET
ftr-380	2814	84	amount	amount	NOUN
ftr-380	2814	85	of	of	ADP
ftr-380	2814	86	expensing	expensing	NOUN
ftr-380	2814	87	allowed	allow	VERB
ftr-380	2814	88	for	for	ADP
ftr-380	2814	89	reforestation	reforestation	NOUN
ftr-380	2814	90	costs	cost	NOUN
ftr-380	2814	91	of	of	ADP
ftr-380	2814	92	small	small	ADJ
ftr-380	2814	93	timber	timber	NOUN
ftr-380	2814	94	owners	owner	NOUN
ftr-380	2814	95	within	within	ADP
ftr-380	2814	96	the	the	DET
ftr-380	2814	97	go	go	NOUN
ftr-380	2814	98	zone	zone	NOUN
ftr-380	2814	99	and	and	CCONJ
ftr-380	2814	100	within	within	ADP
ftr-380	2814	101	the	the	DET
ftr-380	2814	102	areas	area	NOUN
ftr-380	2814	103	affected	affect	VERB
ftr-380	2814	104	by	by	ADP
ftr-380	2814	105	hurricane	hurricane	PROPN
ftr-380	2814	106	rita	rita	PROPN
ftr-380	2814	107	;	;	PUNCT
ftr-380	2814	108	(	(	PUNCT
ftr-380	2814	109	5	5	X
ftr-380	2814	110	)	)	PUNCT
ftr-380	2814	111	increases	increase	NOUN
ftr-380	2814	112	and	and	CCONJ
ftr-380	2814	113	enhances	enhance	VERB
ftr-380	2814	114	low	low	ADJ
ftr-380	2814	115	-	-	PUNCT
ftr-380	2814	116	income	income	NOUN
ftr-380	2814	117	housing	housing	NOUN
ftr-380	2814	118	credits	credit	NOUN
ftr-380	2814	119	within	within	ADP
ftr-380	2814	120	the	the	DET
ftr-380	2814	121	go	go	NOUN
ftr-380	2814	122	zone	zone	NOUN
ftr-380	2814	123	;	;	PUNCT
ftr-380	2814	124	(	(	PUNCT
ftr-380	2814	125	6	6	X
ftr-380	2814	126	)	)	PUNCT
ftr-380	2814	127	increases	increase	VERB
ftr-380	2814	128	the	the	DET
ftr-380	2814	129	rehabilitation	rehabilitation	NOUN
ftr-380	2814	130	tax	tax	NOUN
ftr-380	2814	131	credit	credit	NOUN
ftr-380	2814	132	for	for	ADP
ftr-380	2814	133	qualified	qualified	ADJ
ftr-380	2814	134	expenditures	expenditure	NOUN
ftr-380	2814	135	within	within	ADP
ftr-380	2814	136	the	the	DET
ftr-380	2814	137	go	go	NOUN
ftr-380	2814	138	zone	zone	NOUN
ftr-380	2814	139	;	;	PUNCT
ftr-380	2814	140	(	(	PUNCT
ftr-380	2814	141	7	7	X
ftr-380	2814	142	)	)	PUNCT
ftr-380	2814	143	increases	increase	VERB
ftr-380	2814	144	the	the	DET
ftr-380	2814	145	cap	cap	NOUN
ftr-380	2814	146	on	on	ADP
ftr-380	2814	147	new	new	ADJ
ftr-380	2814	148	markets	market	NOUN
ftr-380	2814	149	tax	tax	NOUN
ftr-380	2814	150	credits	credit	NOUN
ftr-380	2814	151	and	and	CCONJ
ftr-380	2814	152	allocates	allocate	VERB
ftr-380	2814	153	the	the	DET
ftr-380	2814	154	increased	increase	VERB
ftr-380	2814	155	amounts	amount	NOUN
ftr-380	2814	156	to	to	ADP
ftr-380	2814	157	entities	entity	NOUN
ftr-380	2814	158	making	make	VERB
ftr-380	2814	159	low	low	ADJ
ftr-380	2814	160	-	-	PUNCT
ftr-380	2814	161	income	income	NOUN
ftr-380	2814	162	community	community	NOUN
ftr-380	2814	163	investments	investment	NOUN
ftr-380	2814	164	in	in	ADP
ftr-380	2814	165	the	the	DET
ftr-380	2814	166	go	go	NOUN
ftr-380	2814	167	zone	zone	NOUN
ftr-380	2814	168	;	;	PUNCT
ftr-380	2814	169	and	and	CCONJ
ftr-380	2814	170	(	(	PUNCT
ftr-380	2814	171	8)	8)	NUM
ftr-380	2814	172	creates	create	VERB
ftr-380	2814	173	additional	additional	ADJ
ftr-380	2814	174	taxexempt	taxexempt	ADJ
ftr-380	2814	175	bond	bond	NOUN
ftr-380	2814	176	authority	authority	NOUN
ftr-380	2814	177	for	for	ADP
ftr-380	2814	178	states	state	NOUN
ftr-380	2814	179	and	and	CCONJ
ftr-380	2814	180	municipalities	municipality	NOUN
ftr-380	2814	181	within	within	ADP
ftr-380	2814	182	the	the	DET
ftr-380	2814	183	go	go	NOUN
ftr-380	2814	184	zone	zone	NOUN
ftr-380	2814	185	and	and	CCONJ
ftr-380	2814	186	allows	allow	VERB
ftr-380	2814	187	those	those	DET
ftr-380	2814	188	states	state	NOUN
ftr-380	2814	189	to	to	PART
ftr-380	2814	190	issue	issue	VERB
ftr-380	2814	191	debt	debt	NOUN
ftr-380	2814	192	service	service	NOUN
ftr-380	2814	193	tax	tax	NOUN
ftr-380	2814	194	credit	credit	NOUN
ftr-380	2814	195	bonds	bond	NOUN
ftr-380	2814	196	to	to	PART
ftr-380	2814	197	help	help	VERB
ftr-380	2814	198	devastated	devastated	ADJ
ftr-380	2814	199	communities	community	NOUN
ftr-380	2814	200	meet	meet	VERB
ftr-380	2814	201	their	their	PRON
ftr-380	2814	202	debt	debt	NOUN
ftr-380	2814	203	service	service	NOUN
ftr-380	2814	204	requirements	requirement	NOUN
ftr-380	2814	205	as	as	ADP
ftr-380	2814	206	a	a	DET
ftr-380	2814	207	result	result	NOUN
ftr-380	2814	208	of	of	ADP
ftr-380	2814	209	the	the	DET
ftr-380	2814	210	hurricanes	hurricane	NOUN
ftr-380	2814	211	.	.	PUNCT
ftr-380	2815	1	casinos	casino	NOUN
ftr-380	2815	2	and	and	CCONJ
ftr-380	2815	3	other	other	ADJ
ftr-380	2815	4	"	"	PUNCT
ftr-380	2815	5	sin	sin	NOUN
ftr-380	2815	6	facilities	facility	NOUN
ftr-380	2815	7	"	"	PUNCT
ftr-380	2815	8	[	[	X
ftr-380	2815	9	see	see	VERB
ftr-380	2815	10	code	code	NOUN
ftr-380	2815	11	§	§	PROPN
ftr-380	2815	12	144(c)(6)(b	144(c)(6)(b	PROPN
ftr-380	2815	13	)	)	PUNCT
ftr-380	2815	14	,	,	PUNCT
ftr-380	2815	15	e.g.	e.g.	ADV
ftr-380	2815	16	,	,	PUNCT
ftr-380	2815	17	massage	massage	NOUN
ftr-380	2815	18	parlors	parlor	NOUN
ftr-380	2815	19	,	,	PUNCT
ftr-380	2815	20	liquor	liquor	NOUN
ftr-380	2815	21	stores	store	NOUN
ftr-380	2815	22	]	]	PUNCT
ftr-380	2815	23	are	be	AUX
ftr-380	2815	24	carved	carve	VERB
ftr-380	2815	25	out	out	ADP
ftr-380	2815	26	from	from	ADP
ftr-380	2815	27	this	this	DET
ftr-380	2815	28	bill	bill	NOUN
ftr-380	2815	29	but	but	CCONJ
ftr-380	2815	30	compromise	compromise	NOUN
ftr-380	2815	31	language	language	NOUN
ftr-380	2815	32	was	be	AUX
ftr-380	2815	33	added	add	VERB
ftr-380	2815	34	that	that	SCONJ
ftr-380	2815	35	would	would	AUX
ftr-380	2815	36	allow	allow	VERB
ftr-380	2815	37	facilities	facility	NOUN
ftr-380	2815	38	attached	attach	VERB
ftr-380	2815	39	to	to	ADP
ftr-380	2815	40	casinos	casino	NOUN
ftr-380	2815	41	such	such	ADJ
ftr-380	2815	42	as	as	ADP
ftr-380	2815	43	parking	parking	NOUN
ftr-380	2815	44	lots	lot	NOUN
ftr-380	2815	45	,	,	PUNCT
ftr-380	2815	46	hotels	hotel	NOUN
ftr-380	2815	47	,	,	PUNCT
ftr-380	2815	48	and	and	CCONJ
ftr-380	2815	49	restaurants	restaurant	NOUN
ftr-380	2815	50	to	to	PART
ftr-380	2815	51	claim	claim	VERB
ftr-380	2815	52	the	the	DET
ftr-380	2815	53	tax	tax	NOUN
ftr-380	2815	54	relief	relief	NOUN
ftr-380	2815	55	.	.	PUNCT
ftr-380	2816	1	[	[	X
ftr-380	2816	2	vol	vol	NOUN
ftr-380	2816	3	8	8	NUM
ftr-380	2816	4	:	:	PUNCT
ftr-380	2816	5	si	si	X