id	sid	tid	token	lemma	pos
ftr-381	1	1	associate	associate	ADJ
ftr-381	1	2	professor	professor	NOUN
ftr-381	1	3	of	of	ADP
ftr-381	1	4	law	law	NOUN
ftr-381	1	5	at	at	ADP
ftr-381	1	6	the	the	DET
ftr-381	1	7	sandra	sandra	PROPN
ftr-381	1	8	day	day	PROPN
ftr-381	1	9	o’connor	o’connor	ADV
ftr-381	1	10	college	college	NOUN
ftr-381	1	11	of	of	ADP
ftr-381	1	12	law	law	PROPN
ftr-381	1	13	at	at	ADP
ftr-381	1	14	arizona	arizona	PROPN
ftr-381	1	15	state	state	PROPN
ftr-381	1	16	university	university	PROPN
ftr-381	1	17	.	.	PUNCT
ftr-381	2	1	i	i	PRON
ftr-381	2	2	would	would	AUX
ftr-381	2	3	like	like	VERB
ftr-381	2	4	to	to	PART
ftr-381	2	5	thank	thank	VERB
ftr-381	2	6	rabbi	rabbi	PROPN
ftr-381	2	7	zvi	zvi	PROPN
ftr-381	2	8	holland	holland	PROPN
ftr-381	2	9	,	,	PUNCT
ftr-381	2	10	the	the	DET
ftr-381	2	11	phoenix	phoenix	PROPN
ftr-381	2	12	community	community	NOUN
ftr-381	2	13	kollel	kollel	VERB
ftr-381	2	14	and	and	CCONJ
ftr-381	2	15	saul	saul	PROPN
ftr-381	2	16	abrams	abrams	PROPN
ftr-381	2	17	for	for	ADP
ftr-381	2	18	their	their	PRON
ftr-381	2	19	patience	patience	NOUN
ftr-381	2	20	and	and	CCONJ
ftr-381	2	21	perseverance	perseverance	NOUN
ftr-381	2	22	in	in	ADP
ftr-381	2	23	the	the	DET
ftr-381	2	24	face	face	NOUN
ftr-381	2	25	of	of	ADP
ftr-381	2	26	countless	countless	ADJ
ftr-381	2	27	questions	question	NOUN
ftr-381	2	28	regarding	regard	VERB
ftr-381	2	29	halacha	halacha	NOUN
ftr-381	2	30	and	and	CCONJ
ftr-381	2	31	tithing	tithing	NOUN
ftr-381	2	32	.	.	PUNCT
ftr-381	3	1	i	i	PRON
ftr-381	3	2	would	would	AUX
ftr-381	3	3	also	also	ADV
ftr-381	3	4	like	like	VERB
ftr-381	3	5	to	to	PART
ftr-381	3	6	thank	thank	VERB
ftr-381	3	7	saul	saul	PROPN
ftr-381	3	8	levmore	levmore	PROPN
ftr-381	3	9	,	,	PUNCT
ftr-381	3	10	ellen	ellen	PROPN
ftr-381	3	11	aprill	aprill	PROPN
ftr-381	3	12	,	,	PUNCT
ftr-381	3	13	marjorie	marjorie	PROPN
ftr-381	3	14	kornhauser	kornhauser	PROPN
ftr-381	3	15	,	,	PUNCT
ftr-381	3	16	henry	henry	PROPN
ftr-381	3	17	ordower	ordower	PROPN
ftr-381	3	18	,	,	PUNCT
ftr-381	3	19	samuel	samuel	PROPN
ftr-381	3	20	levine	levine	PROPN
ftr-381	3	21	,	,	PUNCT
ftr-381	3	22	michael	michael	PROPN
ftr-381	3	23	livingston	livingston	PROPN
ftr-381	3	24	,	,	PUNCT
ftr-381	3	25	victor	victor	PROPN
ftr-381	3	26	fleischer	fleischer	PROPN
ftr-381	3	27	,	,	PUNCT
ftr-381	3	28	yariv	yariv	PROPN
ftr-381	3	29	brauner	brauner	NOUN
ftr-381	3	30	,	,	PUNCT
ftr-381	3	31	robert	robert	PROPN
ftr-381	3	32	clinton	clinton	PROPN
ftr-381	3	33	,	,	PUNCT
ftr-381	3	34	janette	janette	PROPN
ftr-381	3	35	silverman	silverman	PROPN
ftr-381	3	36	,	,	PUNCT
ftr-381	3	37	the	the	DET
ftr-381	3	38	members	member	NOUN
ftr-381	3	39	of	of	ADP
ftr-381	3	40	the	the	DET
ftr-381	3	41	arizona	arizona	PROPN
ftr-381	3	42	state	state	PROPN
ftr-381	3	43	university	university	PROPN
ftr-381	3	44	legal	legal	ADJ
ftr-381	3	45	theory	theory	NOUN
ftr-381	3	46	colloquium	colloquium	NOUN
ftr-381	3	47	,	,	PUNCT
ftr-381	3	48	and	and	CCONJ
ftr-381	3	49	the	the	DET
ftr-381	3	50	participants	participant	NOUN
ftr-381	3	51	at	at	ADP
ftr-381	3	52	the	the	DET
ftr-381	3	53	junior	junior	ADJ
ftr-381	3	54	tax	tax	NOUN
ftr-381	3	55	scholar	scholar	NOUN
ftr-381	3	56	’s	’s	PART
ftr-381	3	57	conference	conference	NOUN
ftr-381	3	58	at	at	ADP
ftr-381	3	59	the	the	DET
ftr-381	3	60	university	university	PROPN
ftr-381	3	61	of	of	ADP
ftr-381	3	62	colorado	colorado	PROPN
ftr-381	3	63	,	,	PUNCT
ftr-381	3	64	boulder	boulder	NOUN
ftr-381	3	65	,	,	PUNCT
ftr-381	3	66	for	for	ADP
ftr-381	3	67	their	their	PRON
ftr-381	3	68	comments	comment	NOUN
ftr-381	3	69	on	on	ADP
ftr-381	3	70	earlier	early	ADJ
ftr-381	3	71	drafts	draft	NOUN
ftr-381	3	72	.	.	PUNCT
ftr-381	4	1	finally	finally	ADV
ftr-381	4	2	,	,	PUNCT
ftr-381	4	3	i	i	PRON
ftr-381	4	4	would	would	AUX
ftr-381	4	5	like	like	VERB
ftr-381	4	6	to	to	PART
ftr-381	4	7	thank	thank	VERB
ftr-381	4	8	my	my	PRON
ftr-381	4	9	wife	wife	NOUN
ftr-381	4	10	,	,	PUNCT
ftr-381	4	11	rebel	rebel	ADJ
ftr-381	4	12	rice	rice	NOUN
ftr-381	4	13	,	,	PUNCT
ftr-381	4	14	for	for	ADP
ftr-381	4	15	her	her	PRON
ftr-381	4	16	patience	patience	NOUN
ftr-381	4	17	,	,	PUNCT
ftr-381	4	18	support	support	NOUN
ftr-381	4	19	and	and	CCONJ
ftr-381	4	20	editorial	editorial	ADJ
ftr-381	4	21	assistance	assistance	NOUN
ftr-381	4	22	.	.	PUNCT
ftr-381	5	1	153	153	NUM
ftr-381	5	2	florida	florida	PROPN
ftr-381	5	3	tax	tax	NOUN
ftr-381	5	4	review	review	NOUN
ftr-381	5	5	volume	volume	NOUN
ftr-381	5	6	8	8	NUM
ftr-381	5	7	2007	2007	NUM
ftr-381	5	8	number	number	NOUN
ftr-381	5	9	1	1	NUM
ftr-381	5	10	maaser	maaser	NOUN
ftr-381	5	11	kesafim	kesafim	NOUN
ftr-381	5	12	and	and	CCONJ
ftr-381	5	13	the	the	DET
ftr-381	5	14	development	development	NOUN
ftr-381	5	15	of	of	ADP
ftr-381	5	16	tax	tax	NOUN
ftr-381	5	17	law	law	NOUN
ftr-381	5	18	by	by	ADP
ftr-381	5	19	adam	adam	PROPN
ftr-381	5	20	s.	s.	PROPN
ftr-381	5	21	chodorow	chodorow	PROPN
ftr-381	5	22	*	*	PROPN
ftr-381	5	23	i.	i.	PROPN
ftr-381	5	24	introduction	introduction	NOUN
ftr-381	5	25	.	.	PUNCT
ftr-381	6	1	............................................................................	............................................................................	PUNCT
ftr-381	7	1	155	155	NUM
ftr-381	7	2	ii	ii	NOUN
ftr-381	7	3	.	.	PUNCT
ftr-381	7	4	jewish	jewish	ADJ
ftr-381	7	5	legal	legal	ADJ
ftr-381	7	6	authority	authority	NOUN
ftr-381	7	7	and	and	CCONJ
ftr-381	7	8	agricultural	agricultural	ADJ
ftr-381	7	9	tithing	tithing	NOUN
ftr-381	7	10	.	.	PUNCT
ftr-381	8	1	.....	.....	PUNCT
ftr-381	9	1	157	157	NUM
ftr-381	9	2	a.	a.	NOUN
ftr-381	9	3	jewish	jewish	ADJ
ftr-381	9	4	legal	legal	ADJ
ftr-381	9	5	authority	authority	NOUN
ftr-381	9	6	.	.	PUNCT
ftr-381	10	1	....................................................	....................................................	PUNCT
ftr-381	11	1	158	158	NUM
ftr-381	11	2	b.	b.	PROPN
ftr-381	11	3	agricultural	agricultural	ADJ
ftr-381	11	4	tithing	tithing	NOUN
ftr-381	11	5	.	.	PUNCT
ftr-381	11	6	........................................................	........................................................	PUNCT
ftr-381	12	1	160	160	NUM
ftr-381	12	2	iii	iii	NOUN
ftr-381	12	3	.	.	PUNCT
ftr-381	12	4	maaser	maaser	PROPN
ftr-381	12	5	kesafim	kesafim	PROPN
ftr-381	12	6	origins	origin	NOUN
ftr-381	12	7	,	,	PUNCT
ftr-381	12	8	status	status	NOUN
ftr-381	12	9	and	and	CCONJ
ftr-381	12	10	scope	scope	NOUN
ftr-381	12	11	......................	......................	PUNCT
ftr-381	12	12	161	161	NUM
ftr-381	12	13	iv	iv	NOUN
ftr-381	12	14	.	.	PUNCT
ftr-381	12	15	defining	define	VERB
ftr-381	12	16	income	income	NOUN
ftr-381	12	17	........................................................................	........................................................................	PUNCT
ftr-381	12	18	168	168	NUM
ftr-381	12	19	a.	a.	NOUN
ftr-381	12	20	gross	gross	ADJ
ftr-381	12	21	income	income	NOUN
ftr-381	12	22	.	.	PUNCT
ftr-381	13	1	..................................................................	..................................................................	PUNCT
ftr-381	14	1	169	169	NUM
ftr-381	14	2	1	1	NUM
ftr-381	14	3	.	.	PUNCT
ftr-381	14	4	gifts	gift	NOUN
ftr-381	14	5	and	and	CCONJ
ftr-381	14	6	inheritances	inheritance	NOUN
ftr-381	14	7	.	.	PUNCT
ftr-381	15	1	........................................	........................................	PUNCT
ftr-381	16	1	169	169	NUM
ftr-381	16	2	2	2	NUM
ftr-381	16	3	.	.	PUNCT
ftr-381	17	1	the	the	DET
ftr-381	17	2	return	return	NOUN
ftr-381	17	3	of	of	ADP
ftr-381	17	4	lost	lost	ADJ
ftr-381	17	5	property	property	NOUN
ftr-381	17	6	.	.	PUNCT
ftr-381	18	1	...............................	...............................	PUNCT
ftr-381	19	1	177	177	NUM
ftr-381	19	2	3	3	NUM
ftr-381	19	3	.	.	PUNCT
ftr-381	20	1	inflation	inflation	NOUN
ftr-381	20	2	.	.	PUNCT
ftr-381	21	1	..............................................................	..............................................................	PUNCT
ftr-381	21	2	178	178	NUM
ftr-381	21	3	b.	b.	NOUN
ftr-381	21	4	deductions	deduction	NOUN
ftr-381	21	5	.	.	PUNCT
ftr-381	22	1	......................................................................	......................................................................	PUNCT
ftr-381	23	1	181	181	NUM
ftr-381	23	2	1	1	NUM
ftr-381	23	3	.	.	PUNCT
ftr-381	23	4	allowable	allowable	ADJ
ftr-381	23	5	deductions	deduction	NOUN
ftr-381	23	6	.	.	PUNCT
ftr-381	23	7	........................................	........................................	PUNCT
ftr-381	24	1	181	181	NUM
ftr-381	24	2	2	2	NUM
ftr-381	24	3	.	.	PUNCT
ftr-381	24	4	business	business	NOUN
ftr-381	24	5	meals	meal	NOUN
ftr-381	24	6	.	.	PUNCT
ftr-381	25	1	...................................................	...................................................	PUNCT
ftr-381	26	1	183	183	NUM
ftr-381	26	2	3	3	X
ftr-381	26	3	.	.	PUNCT
ftr-381	26	4	civil	civil	ADJ
ftr-381	26	5	taxes	taxis	NOUN
ftr-381	26	6	...........................................................	...........................................................	PUNCT
ftr-381	26	7	186	186	NUM
ftr-381	26	8	c.	c.	NOUN
ftr-381	26	9	netting	netting	NOUN
ftr-381	26	10	and	and	CCONJ
ftr-381	26	11	accounting	accounting	NOUN
ftr-381	26	12	periods	period	NOUN
ftr-381	26	13	.	.	PUNCT
ftr-381	26	14	.....................................	.....................................	PUNCT
ftr-381	27	1	190	190	NUM
ftr-381	27	2	v.	v.	ADP
ftr-381	27	3	analysis	analysis	NOUN
ftr-381	27	4	.	.	PUNCT
ftr-381	28	1	.....................................................................................	.....................................................................................	PUNCT
ftr-381	29	1	195	195	NUM
ftr-381	29	2	a.	a.	NOUN
ftr-381	29	3	the	the	DET
ftr-381	29	4	effect	effect	NOUN
ftr-381	29	5	of	of	ADP
ftr-381	29	6	enforcement	enforcement	NOUN
ftr-381	29	7	and	and	CCONJ
ftr-381	29	8	compliance	compliance	NOUN
ftr-381	29	9	concerns	concern	NOUN
ftr-381	29	10	on	on	ADP
ftr-381	29	11	the	the	DET
ftr-381	29	12	development	development	NOUN
ftr-381	29	13	of	of	ADP
ftr-381	29	14	tax	tax	NOUN
ftr-381	29	15	law	law	NOUN
ftr-381	29	16	.......................	.......................	PUNCT
ftr-381	29	17	195	195	NUM
ftr-381	29	18	b.	b.	NOUN
ftr-381	29	19	the	the	DET
ftr-381	29	20	effect	effect	NOUN
ftr-381	29	21	of	of	ADP
ftr-381	29	22	the	the	DET
ftr-381	29	23	legal	legal	ADJ
ftr-381	29	24	system	system	NOUN
ftr-381	29	25	on	on	ADP
ftr-381	29	26	the	the	DET
ftr-381	29	27	development	development	NOUN
ftr-381	29	28	of	of	ADP
ftr-381	29	29	tax	tax	NOUN
ftr-381	29	30	law	law	NOUN
ftr-381	29	31	........................................................................	........................................................................	PUNCT
ftr-381	29	32	202	202	NUM
ftr-381	29	33	c.	c.	NOUN
ftr-381	29	34	the	the	DET
ftr-381	29	35	effect	effect	NOUN
ftr-381	29	36	of	of	ADP
ftr-381	29	37	cultural	cultural	ADJ
ftr-381	29	38	values	value	NOUN
ftr-381	29	39	on	on	ADP
ftr-381	29	40	the	the	DET
ftr-381	29	41	development	development	NOUN
ftr-381	29	42	of	of	ADP
ftr-381	29	43	tax	tax	NOUN
ftr-381	29	44	law	law	NOUN
ftr-381	29	45	........................................................................	........................................................................	PUNCT
ftr-381	29	46	205	205	NUM
ftr-381	29	47	vi	vi	NOUN
ftr-381	29	48	.	.	PROPN
ftr-381	29	49	conclusion	conclusion	NOUN
ftr-381	29	50	.	.	PUNCT
ftr-381	30	1	...............................................................................	...............................................................................	PUNCT
ftr-381	30	2	207	207	NUM
ftr-381	30	3	154	154	NUM
ftr-381	30	4	florida	florida	PROPN
ftr-381	30	5	tax	tax	NOUN
ftr-381	30	6	review	review	NOUN
ftr-381	31	1	[	[	X
ftr-381	31	2	vol	vol	NOUN
ftr-381	31	3	.	.	NOUN
ftr-381	31	4	8:1	8:1	NUM
ftr-381	31	5	1	1	NUM
ftr-381	31	6	.	.	PUNCT
ftr-381	32	1	gen	gen	PROPN
ftr-381	32	2	.	.	PROPN
ftr-381	32	3	28:22	28:22	NUM
ftr-381	32	4	.	.	PUNCT
ftr-381	33	1	all	all	DET
ftr-381	33	2	bible	bible	ADJ
ftr-381	33	3	quotations	quotation	NOUN
ftr-381	33	4	are	be	AUX
ftr-381	33	5	from	from	ADP
ftr-381	33	6	the	the	DET
ftr-381	33	7	stone	stone	NOUN
ftr-381	33	8	edition	edition	NOUN
ftr-381	33	9	of	of	ADP
ftr-381	33	10	the	the	DET
ftr-381	33	11	tanach	tanach	NOUN
ftr-381	33	12	,	,	PUNCT
ftr-381	33	13	published	publish	VERB
ftr-381	33	14	by	by	ADP
ftr-381	33	15	the	the	DET
ftr-381	33	16	mesorah	mesorah	PROPN
ftr-381	33	17	heritage	heritage	NOUN
ftr-381	33	18	foundation	foundation	PROPN
ftr-381	33	19	,	,	PUNCT
ftr-381	33	20	as	as	ADP
ftr-381	33	21	part	part	NOUN
ftr-381	33	22	of	of	ADP
ftr-381	33	23	the	the	DET
ftr-381	33	24	art	art	NOUN
ftr-381	33	25	scroll	scroll	NOUN
ftr-381	33	26	series	series	NOUN
ftr-381	33	27	,	,	PUNCT
ftr-381	33	28	c.	c.	PROPN
ftr-381	33	29	1996	1996	NUM
ftr-381	33	30	mesorah	mesorah	PROPN
ftr-381	33	31	publications	publication	NOUN
ftr-381	33	32	,	,	PUNCT
ftr-381	33	33	ltd	ltd	PROPN
ftr-381	33	34	.	.	PROPN
ftr-381	33	35	2	2	X
ftr-381	33	36	.	.	PUNCT
ftr-381	34	1	the	the	DET
ftr-381	34	2	simpsons	simpson	NOUN
ftr-381	34	3	:	:	PUNCT
ftr-381	34	4	viva	viva	PROPN
ftr-381	34	5	ned	ned	PROPN
ftr-381	34	6	flanders	flanders	PROPN
ftr-381	34	7	,	,	PUNCT
ftr-381	34	8	the	the	DET
ftr-381	34	9	simpsons	simpson	NOUN
ftr-381	34	10	,	,	PUNCT
ftr-381	34	11	(	(	PUNCT
ftr-381	34	12	fox	fox	PROPN
ftr-381	34	13	television	television	NOUN
ftr-381	34	14	broadcast	broadcast	VERB
ftr-381	34	15	jan	jan	PROPN
ftr-381	34	16	.	.	PROPN
ftr-381	34	17	6	6	NUM
ftr-381	34	18	,	,	PUNCT
ftr-381	34	19	1999	1999	NUM
ftr-381	34	20	)	)	PUNCT
ftr-381	34	21	.	.	PUNCT
ftr-381	35	1	maaser	maaser	PROPN
ftr-381	35	2	kesafim	kesafim	NOUN
ftr-381	35	3	and	and	CCONJ
ftr-381	35	4	the	the	DET
ftr-381	35	5	development	development	NOUN
ftr-381	35	6	of	of	ADP
ftr-381	35	7	tax	tax	NOUN
ftr-381	35	8	law	law	NOUN
ftr-381	35	9	“	"	PUNCT
ftr-381	35	10	and	and	CCONJ
ftr-381	35	11	whatever	whatever	PRON
ftr-381	35	12	you	you	PRON
ftr-381	35	13	will	will	AUX
ftr-381	35	14	give	give	VERB
ftr-381	35	15	me	i	PRON
ftr-381	35	16	,	,	PUNCT
ftr-381	35	17	i	i	PRON
ftr-381	35	18	shall	shall	AUX
ftr-381	35	19	repeatedly	repeatedly	ADV
ftr-381	35	20	tithe	tithe	VERB
ftr-381	35	21	to	to	ADP
ftr-381	35	22	you	you	PRON
ftr-381	35	23	.	.	PUNCT
ftr-381	35	24	”	"	PUNCT
ftr-381	36	1	jacob	jacob	PROPN
ftr-381	36	2	on	on	ADP
ftr-381	36	3	the	the	DET
ftr-381	36	4	temple	temple	PROPN
ftr-381	36	5	mount1	mount1	PROPN
ftr-381	36	6	“	"	PUNCT
ftr-381	36	7	and	and	CCONJ
ftr-381	36	8	once	once	ADV
ftr-381	36	9	again	again	ADV
ftr-381	36	10	tithing	tithe	VERB
ftr-381	36	11	is	be	AUX
ftr-381	36	12	10	10	NUM
ftr-381	36	13	%	%	NOUN
ftr-381	36	14	off	off	ADP
ftr-381	36	15	the	the	DET
ftr-381	36	16	top	top	NOUN
ftr-381	36	17	.	.	PUNCT
ftr-381	37	1	that	that	PRON
ftr-381	37	2	’s	’	VERB
ftr-381	37	3	gross	gross	ADJ
ftr-381	37	4	income	income	NOUN
ftr-381	37	5	,	,	PUNCT
ftr-381	37	6	not	not	PART
ftr-381	37	7	net	net	ADJ
ftr-381	37	8	.	.	PUNCT
ftr-381	38	1	please	please	INTJ
ftr-381	38	2	people	people	NOUN
ftr-381	38	3	,	,	PUNCT
ftr-381	38	4	do	do	AUX
ftr-381	38	5	n’t	not	PART
ftr-381	38	6	force	force	VERB
ftr-381	38	7	us	we	PRON
ftr-381	38	8	to	to	PART
ftr-381	38	9	audit	audit	VERB
ftr-381	38	10	.	.	PUNCT
ftr-381	38	11	.	.	PUNCT
ftr-381	39	1	.	.	PUNCT
ftr-381	39	2	”	"	PUNCT
ftr-381	40	1	reverend	reverend	PROPN
ftr-381	40	2	lovejoy	lovejoy	PROPN
ftr-381	40	3	,	,	PUNCT
ftr-381	40	4	the	the	DET
ftr-381	40	5	simpsons2	simpsons2	NOUN
ftr-381	40	6	2007	2007	NUM
ftr-381	40	7	]	]	X
ftr-381	40	8	maaser	maaser	ADJ
ftr-381	40	9	kesafim	kesafim	NOUN
ftr-381	40	10	and	and	CCONJ
ftr-381	40	11	the	the	DET
ftr-381	40	12	development	development	NOUN
ftr-381	40	13	of	of	ADP
ftr-381	40	14	tax	tax	NOUN
ftr-381	40	15	law	law	NOUN
ftr-381	40	16	155	155	NUM
ftr-381	40	17	3	3	NUM
ftr-381	40	18	.	.	PUNCT
ftr-381	41	1	this	this	DET
ftr-381	41	2	phrase	phrase	NOUN
ftr-381	41	3	translates	translate	VERB
ftr-381	41	4	as	as	ADP
ftr-381	41	5	“	"	PUNCT
ftr-381	41	6	a	a	DET
ftr-381	41	7	tenth	tenth	NOUN
ftr-381	41	8	of	of	ADP
ftr-381	41	9	money	money	NOUN
ftr-381	41	10	.	.	PUNCT
ftr-381	41	11	”	"	PUNCT
ftr-381	42	1	maaser	maaser	NOUN
ftr-381	42	2	means	mean	VERB
ftr-381	42	3	one	one	NUM
ftr-381	42	4	-	-	PUNCT
ftr-381	42	5	tenth	tenth	NOUN
ftr-381	42	6	and	and	CCONJ
ftr-381	42	7	is	be	AUX
ftr-381	42	8	often	often	ADV
ftr-381	42	9	used	use	VERB
ftr-381	42	10	alone	alone	ADV
ftr-381	42	11	to	to	PART
ftr-381	42	12	refer	refer	VERB
ftr-381	42	13	to	to	ADP
ftr-381	42	14	the	the	DET
ftr-381	42	15	amount	amount	NOUN
ftr-381	42	16	segregated	segregate	VERB
ftr-381	42	17	as	as	ADP
ftr-381	42	18	a	a	DET
ftr-381	42	19	tithe	tithe	NOUN
ftr-381	42	20	.	.	PUNCT
ftr-381	43	1	kesafim	kesafim	PROPN
ftr-381	43	2	means	mean	VERB
ftr-381	43	3	silver	silver	NOUN
ftr-381	43	4	or	or	CCONJ
ftr-381	43	5	money	money	NOUN
ftr-381	43	6	.	.	PUNCT
ftr-381	44	1	throughout	throughout	ADP
ftr-381	44	2	this	this	DET
ftr-381	44	3	article	article	NOUN
ftr-381	44	4	i	i	PRON
ftr-381	44	5	have	have	AUX
ftr-381	44	6	used	use	VERB
ftr-381	44	7	the	the	DET
ftr-381	44	8	hebrew	hebrew	ADJ
ftr-381	44	9	terms	term	NOUN
ftr-381	44	10	for	for	ADP
ftr-381	44	11	most	most	ADJ
ftr-381	44	12	concepts	concept	NOUN
ftr-381	44	13	,	,	PUNCT
ftr-381	44	14	as	as	SCONJ
ftr-381	44	15	opposed	oppose	VERB
ftr-381	44	16	to	to	ADP
ftr-381	44	17	english	english	ADJ
ftr-381	44	18	translations	translation	NOUN
ftr-381	44	19	.	.	PUNCT
ftr-381	45	1	while	while	SCONJ
ftr-381	45	2	this	this	PRON
ftr-381	45	3	may	may	AUX
ftr-381	45	4	be	be	AUX
ftr-381	45	5	somewhat	somewhat	ADV
ftr-381	45	6	confusing	confusing	ADJ
ftr-381	45	7	at	at	ADP
ftr-381	45	8	first	first	ADV
ftr-381	45	9	,	,	PUNCT
ftr-381	45	10	anyone	anyone	PRON
ftr-381	45	11	interested	interested	ADJ
ftr-381	45	12	in	in	ADP
ftr-381	45	13	pursuing	pursue	VERB
ftr-381	45	14	further	further	ADJ
ftr-381	45	15	study	study	NOUN
ftr-381	45	16	of	of	ADP
ftr-381	45	17	jewish	jewish	ADJ
ftr-381	45	18	tithing	tithing	NOUN
ftr-381	45	19	must	must	AUX
ftr-381	45	20	be	be	AUX
ftr-381	45	21	able	able	ADJ
ftr-381	45	22	to	to	PART
ftr-381	45	23	recognize	recognize	VERB
ftr-381	45	24	and	and	CCONJ
ftr-381	45	25	identify	identify	VERB
ftr-381	45	26	these	these	DET
ftr-381	45	27	terms	term	NOUN
ftr-381	45	28	.	.	PUNCT
ftr-381	46	1	4	4	X
ftr-381	46	2	.	.	X
ftr-381	46	3	literally	literally	ADV
ftr-381	46	4	,	,	PUNCT
ftr-381	46	5	“	"	PUNCT
ftr-381	46	6	tithe	tithe	PROPN
ftr-381	46	7	”	"	PUNCT
ftr-381	46	8	means	mean	VERB
ftr-381	46	9	one	one	NUM
ftr-381	46	10	-	-	PUNCT
ftr-381	46	11	tenth	tenth	NOUN
ftr-381	46	12	or	or	CCONJ
ftr-381	46	13	10	10	NUM
ftr-381	46	14	%	%	NOUN
ftr-381	46	15	,	,	PUNCT
ftr-381	46	16	but	but	CCONJ
ftr-381	46	17	it	it	PRON
ftr-381	46	18	is	be	AUX
ftr-381	46	19	not	not	PART
ftr-381	46	20	uncommon	uncommon	ADJ
ftr-381	46	21	to	to	PART
ftr-381	46	22	see	see	VERB
ftr-381	46	23	the	the	DET
ftr-381	46	24	term	term	NOUN
ftr-381	46	25	used	use	VERB
ftr-381	46	26	to	to	PART
ftr-381	46	27	refer	refer	VERB
ftr-381	46	28	generically	generically	ADV
ftr-381	46	29	to	to	ADP
ftr-381	46	30	religious	religious	ADJ
ftr-381	46	31	giving	giving	NOUN
ftr-381	46	32	,	,	PUNCT
ftr-381	46	33	even	even	ADV
ftr-381	46	34	where	where	SCONJ
ftr-381	46	35	the	the	DET
ftr-381	46	36	amount	amount	NOUN
ftr-381	46	37	given	give	VERB
ftr-381	46	38	is	be	AUX
ftr-381	46	39	greater	great	ADJ
ftr-381	46	40	or	or	CCONJ
ftr-381	46	41	less	less	ADJ
ftr-381	46	42	than	than	ADP
ftr-381	46	43	10	10	NUM
ftr-381	46	44	%	%	NOUN
ftr-381	46	45	.	.	PUNCT
ftr-381	47	1	5	5	X
ftr-381	47	2	.	.	X
ftr-381	48	1	most	most	ADJ
ftr-381	48	2	christian	christian	ADJ
ftr-381	48	3	denominations	denomination	NOUN
ftr-381	48	4	have	have	AUX
ftr-381	48	5	adopted	adopt	VERB
ftr-381	48	6	the	the	DET
ftr-381	48	7	practice	practice	NOUN
ftr-381	48	8	of	of	ADP
ftr-381	48	9	tithing	tithe	VERB
ftr-381	48	10	in	in	ADP
ftr-381	48	11	one	one	NUM
ftr-381	48	12	form	form	NOUN
ftr-381	48	13	or	or	CCONJ
ftr-381	48	14	another	another	PRON
ftr-381	48	15	.	.	PUNCT
ftr-381	49	1	in	in	ADP
ftr-381	49	2	the	the	DET
ftr-381	49	3	interests	interest	NOUN
ftr-381	49	4	of	of	ADP
ftr-381	49	5	space	space	NOUN
ftr-381	49	6	,	,	PUNCT
ftr-381	49	7	i	i	PRON
ftr-381	49	8	focus	focus	VERB
ftr-381	49	9	here	here	ADV
ftr-381	49	10	only	only	ADV
ftr-381	49	11	on	on	ADP
ftr-381	49	12	jewish	jewish	ADJ
ftr-381	49	13	tithing	tithing	NOUN
ftr-381	49	14	,	,	PUNCT
ftr-381	49	15	leaving	leave	VERB
ftr-381	49	16	for	for	ADP
ftr-381	49	17	another	another	DET
ftr-381	49	18	day	day	NOUN
ftr-381	49	19	the	the	DET
ftr-381	49	20	exploration	exploration	NOUN
ftr-381	49	21	of	of	ADP
ftr-381	49	22	other	other	ADJ
ftr-381	49	23	of	of	ADP
ftr-381	49	24	other	other	ADJ
ftr-381	49	25	versions	version	NOUN
ftr-381	49	26	of	of	ADP
ftr-381	49	27	this	this	DET
ftr-381	49	28	practice	practice	NOUN
ftr-381	49	29	.	.	PUNCT
ftr-381	50	1	6	6	X
ftr-381	50	2	.	.	X
ftr-381	50	3	gen	gen	AUX
ftr-381	50	4	.	.	PROPN
ftr-381	50	5	28:22	28:22	NUM
ftr-381	50	6	(	(	PUNCT
ftr-381	50	7	“	"	PUNCT
ftr-381	50	8	and	and	CCONJ
ftr-381	50	9	whatever	whatever	PRON
ftr-381	50	10	you	you	PRON
ftr-381	50	11	will	will	AUX
ftr-381	50	12	give	give	VERB
ftr-381	50	13	me	i	PRON
ftr-381	50	14	,	,	PUNCT
ftr-381	50	15	i	i	PRON
ftr-381	50	16	shall	shall	AUX
ftr-381	50	17	repeatedly	repeatedly	ADV
ftr-381	50	18	tithe	tithe	VERB
ftr-381	50	19	to	to	ADP
ftr-381	50	20	you	you	PRON
ftr-381	50	21	.	.	PUNCT
ftr-381	50	22	”	"	PUNCT
ftr-381	50	23	)	)	PUNCT
ftr-381	50	24	.	.	PUNCT
ftr-381	51	1	7	7	X
ftr-381	51	2	.	.	X
ftr-381	51	3	gen	gen	AUX
ftr-381	51	4	.	.	PROPN
ftr-381	51	5	14:20	14:20	NUM
ftr-381	51	6	(	(	PUNCT
ftr-381	51	7	“	"	PUNCT
ftr-381	51	8	and	and	CCONJ
ftr-381	51	9	he	he	PRON
ftr-381	51	10	gave	give	VERB
ftr-381	51	11	him	he	PRON
ftr-381	51	12	a	a	DET
ftr-381	51	13	tenth	tenth	NOUN
ftr-381	51	14	of	of	ADP
ftr-381	51	15	everything	everything	PRON
ftr-381	51	16	”	"	PUNCT
ftr-381	51	17	)	)	PUNCT
ftr-381	51	18	.	.	PUNCT
ftr-381	52	1	the	the	DET
ftr-381	52	2	casual	casual	ADJ
ftr-381	52	3	mention	mention	NOUN
ftr-381	52	4	of	of	ADP
ftr-381	52	5	abraham	abraham	PROPN
ftr-381	52	6	’s	’s	PART
ftr-381	52	7	gift	gift	NOUN
ftr-381	52	8	,	,	PUNCT
ftr-381	52	9	without	without	ADP
ftr-381	52	10	further	further	ADJ
ftr-381	52	11	explanation	explanation	NOUN
ftr-381	52	12	,	,	PUNCT
ftr-381	52	13	suggests	suggest	VERB
ftr-381	52	14	that	that	SCONJ
ftr-381	52	15	the	the	DET
ftr-381	52	16	practice	practice	NOUN
ftr-381	52	17	pre	pre	ADJ
ftr-381	52	18	-	-	ADJ
ftr-381	52	19	dated	dated	ADJ
ftr-381	52	20	abraham	abraham	NOUN
ftr-381	52	21	.	.	PUNCT
ftr-381	53	1	this	this	DET
ftr-381	53	2	tradition	tradition	NOUN
ftr-381	53	3	appears	appear	VERB
ftr-381	53	4	to	to	PART
ftr-381	53	5	have	have	VERB
ftr-381	53	6	its	its	PRON
ftr-381	53	7	roots	root	NOUN
ftr-381	53	8	in	in	ADP
ftr-381	53	9	the	the	DET
ftr-381	53	10	temple	temple	NOUN
ftr-381	53	11	-	-	PUNCT
ftr-381	53	12	states	state	NOUN
ftr-381	53	13	of	of	ADP
ftr-381	53	14	mesopotamia	mesopotamia	PROPN
ftr-381	53	15	and	and	CCONJ
ftr-381	53	16	syria	syria	PROPN
ftr-381	53	17	-	-	PUNCT
ftr-381	53	18	palestine	palestine	PROPN
ftr-381	53	19	in	in	ADP
ftr-381	53	20	the	the	DET
ftr-381	53	21	second	second	ADJ
ftr-381	53	22	millennium	millennium	NOUN
ftr-381	53	23	b.c.e	b.c.e	NOUN
ftr-381	53	24	.	.	PUNCT
ftr-381	54	1	for	for	ADP
ftr-381	54	2	a	a	DET
ftr-381	54	3	review	review	NOUN
ftr-381	54	4	of	of	ADP
ftr-381	54	5	literature	literature	NOUN
ftr-381	54	6	regarding	regard	VERB
ftr-381	54	7	the	the	DET
ftr-381	54	8	precursors	precursor	NOUN
ftr-381	54	9	to	to	ADP
ftr-381	54	10	and	and	CCONJ
ftr-381	54	11	possible	possible	ADJ
ftr-381	54	12	source	source	NOUN
ftr-381	54	13	of	of	ADP
ftr-381	54	14	the	the	DET
ftr-381	54	15	jewish	jewish	ADJ
ftr-381	54	16	tithing	tithing	NOUN
ftr-381	54	17	traditions	tradition	NOUN
ftr-381	54	18	,	,	PUNCT
ftr-381	54	19	see	see	VERB
ftr-381	54	20	jeffery	jeffery	PROPN
ftr-381	54	21	stackert	stackert	PROPN
ftr-381	54	22	,	,	PUNCT
ftr-381	54	23	rewriting	rewrite	VERB
ftr-381	54	24	the	the	DET
ftr-381	54	25	torah	torah	PROPN
ftr-381	54	26	:	:	PUNCT
ftr-381	54	27	literary	literary	ADJ
ftr-381	54	28	revision	revision	NOUN
ftr-381	54	29	in	in	ADP
ftr-381	54	30	deuteronomy	deuteronomy	NOUN
ftr-381	54	31	and	and	CCONJ
ftr-381	54	32	the	the	DET
ftr-381	54	33	holiness	holiness	NOUN
ftr-381	54	34	legislation	legislation	NOUN
ftr-381	54	35	.	.	PUNCT
ftr-381	55	1	forschungen	forschungen	PROPN
ftr-381	55	2	zum	zum	PROPN
ftr-381	55	3	alten	alten	VERB
ftr-381	55	4	testament	testament	NOUN
ftr-381	55	5	.	.	PUNCT
ftr-381	56	1	tübingen	tübingen	PROPN
ftr-381	56	2	:	:	PUNCT
ftr-381	56	3	mohr	mohr	PROPN
ftr-381	56	4	siebeck	siebeck	PROPN
ftr-381	56	5	,	,	PUNCT
ftr-381	56	6	2007	2007	NUM
ftr-381	56	7	at	at	ADP
ftr-381	56	8	231	231	NUM
ftr-381	56	9	et	et	NOUN
ftr-381	56	10	seq	seq	PROPN
ftr-381	56	11	.	.	PUNCT
ftr-381	57	1	and	and	CCONJ
ftr-381	57	2	n.	n.	NOUN
ftr-381	57	3	397	397	NUM
ftr-381	57	4	.	.	NOUN
ftr-381	57	5	8	8	NUM
ftr-381	57	6	.	.	X
ftr-381	58	1	see	see	VERB
ftr-381	58	2	,	,	PUNCT
ftr-381	58	3	e.g.	e.g.	ADV
ftr-381	58	4	,	,	PUNCT
ftr-381	58	5	deut	deut	PROPN
ftr-381	58	6	.	.	PROPN
ftr-381	58	7	14:22	14:22	NUM
ftr-381	58	8	.	.	PUNCT
ftr-381	59	1	9	9	NUM
ftr-381	59	2	.	.	X
ftr-381	60	1	just	just	ADV
ftr-381	60	2	what	what	PRON
ftr-381	60	3	constitutes	constitute	VERB
ftr-381	60	4	a	a	DET
ftr-381	60	5	“	"	PUNCT
ftr-381	60	6	tax	tax	NOUN
ftr-381	60	7	”	"	PUNCT
ftr-381	60	8	is	be	AUX
ftr-381	60	9	a	a	DET
ftr-381	60	10	matter	matter	NOUN
ftr-381	60	11	of	of	ADP
ftr-381	60	12	some	some	DET
ftr-381	60	13	debate	debate	NOUN
ftr-381	60	14	.	.	PUNCT
ftr-381	61	1	from	from	ADP
ftr-381	61	2	an	an	DET
ftr-381	61	3	economic	economic	ADJ
ftr-381	61	4	perspective	perspective	NOUN
ftr-381	61	5	,	,	PUNCT
ftr-381	61	6	any	any	DET
ftr-381	61	7	cost	cost	NOUN
ftr-381	61	8	imposed	impose	VERB
ftr-381	61	9	by	by	ADP
ftr-381	61	10	the	the	DET
ftr-381	61	11	government	government	NOUN
ftr-381	61	12	could	could	AUX
ftr-381	61	13	be	be	AUX
ftr-381	61	14	considered	consider	VERB
ftr-381	61	15	a	a	DET
ftr-381	61	16	tax	tax	NOUN
ftr-381	61	17	,	,	PUNCT
ftr-381	61	18	including	include	VERB
ftr-381	61	19	traditional	traditional	ADJ
ftr-381	61	20	taxes	taxis	NOUN
ftr-381	61	21	,	,	PUNCT
ftr-381	61	22	fees	fee	NOUN
ftr-381	61	23	,	,	PUNCT
ftr-381	61	24	and	and	CCONJ
ftr-381	61	25	even	even	ADV
ftr-381	61	26	regulation	regulation	NOUN
ftr-381	61	27	.	.	PUNCT
ftr-381	62	1	the	the	DET
ftr-381	62	2	legal	legal	ADJ
ftr-381	62	3	definition	definition	NOUN
ftr-381	62	4	of	of	ADP
ftr-381	62	5	a	a	DET
ftr-381	62	6	tax	tax	NOUN
ftr-381	62	7	is	be	AUX
ftr-381	62	8	more	more	ADV
ftr-381	62	9	limited	limited	ADJ
ftr-381	62	10	,	,	PUNCT
ftr-381	62	11	but	but	CCONJ
ftr-381	62	12	somewhat	somewhat	ADV
ftr-381	62	13	flexible	flexible	ADJ
ftr-381	62	14	.	.	PUNCT
ftr-381	63	1	while	while	SCONJ
ftr-381	63	2	tithing	tithing	NOUN
ftr-381	63	3	may	may	AUX
ftr-381	63	4	not	not	PART
ftr-381	63	5	qualify	qualify	VERB
ftr-381	63	6	as	as	ADP
ftr-381	63	7	a	a	DET
ftr-381	63	8	tax	tax	NOUN
ftr-381	63	9	under	under	ADP
ftr-381	63	10	some	some	DET
ftr-381	63	11	definitions	definition	NOUN
ftr-381	63	12	,	,	PUNCT
ftr-381	63	13	it	it	PRON
ftr-381	63	14	operates	operate	VERB
ftr-381	63	15	as	as	ADP
ftr-381	63	16	a	a	DET
ftr-381	63	17	tax	tax	NOUN
ftr-381	63	18	for	for	ADP
ftr-381	63	19	purposes	purpose	NOUN
ftr-381	63	20	that	that	PRON
ftr-381	63	21	are	be	AUX
ftr-381	63	22	relevant	relevant	ADJ
ftr-381	63	23	here	here	ADV
ftr-381	63	24	.	.	PUNCT
ftr-381	64	1	for	for	ADP
ftr-381	64	2	a	a	DET
ftr-381	64	3	discussion	discussion	NOUN
ftr-381	64	4	of	of	ADP
ftr-381	64	5	how	how	SCONJ
ftr-381	64	6	one	one	NUM
ftr-381	64	7	defines	define	VERB
ftr-381	64	8	a	a	DET
ftr-381	64	9	tax	tax	NOUN
ftr-381	64	10	,	,	PUNCT
ftr-381	64	11	see	see	VERB
ftr-381	64	12	victor	victor	PROPN
ftr-381	64	13	thuronyi	thuronyi	PROPN
ftr-381	64	14	,	,	PUNCT
ftr-381	64	15	comparative	comparative	ADJ
ftr-381	64	16	tax	tax	NOUN
ftr-381	64	17	law	law	NOUN
ftr-381	64	18	(	(	PUNCT
ftr-381	64	19	the	the	DET
ftr-381	64	20	hague	hague	NOUN
ftr-381	64	21	2003	2003	NUM
ftr-381	64	22	)	)	PUNCT
ftr-381	64	23	at	at	ADP
ftr-381	64	24	pp	pp	ADV
ftr-381	64	25	.	.	PUNCT
ftr-381	65	1	4559	4559	NUM
ftr-381	65	2	.	.	PUNCT
ftr-381	66	1	i.	i.	PROPN
ftr-381	66	2	introduction	introduction	PROPN
ftr-381	66	3	maaser	maaser	PROPN
ftr-381	66	4	kesafim	kesafim	PROPN
ftr-381	66	5	refers	refer	VERB
ftr-381	66	6	to	to	ADP
ftr-381	66	7	the	the	DET
ftr-381	66	8	practice	practice	NOUN
ftr-381	66	9	,	,	PUNCT
ftr-381	66	10	observed	observe	VERB
ftr-381	66	11	in	in	ADP
ftr-381	66	12	many	many	ADJ
ftr-381	66	13	orthodox3	orthodox3	ADJ
ftr-381	66	14	jewish	jewish	ADJ
ftr-381	66	15	communities	community	NOUN
ftr-381	66	16	,	,	PUNCT
ftr-381	66	17	of	of	ADP
ftr-381	66	18	separating	separate	VERB
ftr-381	66	19	out	out	ADP
ftr-381	66	20	a	a	DET
ftr-381	66	21	tithe	tithe	NOUN
ftr-381	66	22	from	from	ADP
ftr-381	66	23	one	one	NUM
ftr-381	66	24	’s	’s	PART
ftr-381	66	25	income	income	NOUN
ftr-381	66	26	each	each	DET
ftr-381	66	27	year	year	NOUN
ftr-381	66	28	to4	to4	NOUN
ftr-381	66	29	be	be	AUX
ftr-381	66	30	distributed	distribute	VERB
ftr-381	66	31	to	to	ADP
ftr-381	66	32	the	the	DET
ftr-381	66	33	poor	poor	ADJ
ftr-381	66	34	.	.	PUNCT
ftr-381	67	1	the	the	DET
ftr-381	67	2	practice	practice	NOUN
ftr-381	67	3	can	can	AUX
ftr-381	67	4	be	be	AUX
ftr-381	67	5	traced	trace	VERB
ftr-381	67	6	back	back	ADV
ftr-381	67	7	to	to	ADP
ftr-381	67	8	jacob	jacob	PROPN
ftr-381	67	9	,	,	PUNCT
ftr-381	67	10	and5	and5	PROPN
ftr-381	67	11	6	6	NUM
ftr-381	67	12	arguably	arguably	ADV
ftr-381	67	13	to	to	ADP
ftr-381	67	14	abraham	abraham	PROPN
ftr-381	67	15	himself	himself	PRON
ftr-381	67	16	.	.	PUNCT
ftr-381	68	1	unlike	unlike	ADP
ftr-381	68	2	agricultural	agricultural	ADJ
ftr-381	68	3	tithing	tithing	NOUN
ftr-381	68	4	,	,	PUNCT
ftr-381	68	5	which	which	PRON
ftr-381	68	6	involves	involve	VERB
ftr-381	68	7	only7	only7	NOUN
ftr-381	68	8	produce	produce	NOUN
ftr-381	68	9	grown	grow	VERB
ftr-381	68	10	in	in	ADP
ftr-381	68	11	israel	israel	PROPN
ftr-381	68	12	,	,	PUNCT
ftr-381	68	13	maaser	maaser	ADJ
ftr-381	68	14	kesafim	kesafim	PROPN
ftr-381	68	15	encompasses	encompass	VERB
ftr-381	68	16	all	all	DET
ftr-381	68	17	income	income	NOUN
ftr-381	68	18	,	,	PUNCT
ftr-381	68	19	regardless8	regardless8	NOUN
ftr-381	68	20	of	of	ADP
ftr-381	68	21	its	its	PRON
ftr-381	68	22	source	source	NOUN
ftr-381	68	23	.	.	PUNCT
ftr-381	69	1	thus	thus	ADV
ftr-381	69	2	,	,	PUNCT
ftr-381	69	3	it	it	PRON
ftr-381	69	4	functions	function	VERB
ftr-381	69	5	to	to	ADP
ftr-381	69	6	a	a	DET
ftr-381	69	7	large	large	ADJ
ftr-381	69	8	degree	degree	NOUN
ftr-381	69	9	an	an	DET
ftr-381	69	10	income	income	NOUN
ftr-381	69	11	tax	tax	NOUN
ftr-381	69	12	,	,	PUNCT
ftr-381	69	13	or	or	CCONJ
ftr-381	69	14	more	more	ADV
ftr-381	69	15	precisely	precisely	ADV
ftr-381	69	16	as	as	SCONJ
ftr-381	69	17	god	god	PROPN
ftr-381	69	18	’s	’s	PART
ftr-381	69	19	income	income	NOUN
ftr-381	69	20	tax.9	tax.9	PROPN
ftr-381	69	21	conceiving	conceiving	NOUN
ftr-381	69	22	of	of	ADP
ftr-381	69	23	tithing	tithing	NOUN
ftr-381	69	24	as	as	ADP
ftr-381	69	25	a	a	DET
ftr-381	69	26	form	form	NOUN
ftr-381	69	27	of	of	ADP
ftr-381	69	28	income	income	NOUN
ftr-381	69	29	tax	tax	NOUN
ftr-381	69	30	raises	raise	VERB
ftr-381	69	31	a	a	DET
ftr-381	69	32	number	number	NOUN
ftr-381	69	33	of	of	ADP
ftr-381	69	34	interesting	interesting	ADJ
ftr-381	69	35	questions	question	NOUN
ftr-381	69	36	,	,	PUNCT
ftr-381	69	37	the	the	DET
ftr-381	69	38	most	most	ADJ
ftr-381	69	39	salient	salient	NOUN
ftr-381	69	40	of	of	ADP
ftr-381	69	41	which	which	PRON
ftr-381	69	42	is	be	AUX
ftr-381	69	43	how	how	SCONJ
ftr-381	69	44	income	income	NOUN
ftr-381	69	45	should	should	AUX
ftr-381	69	46	be	be	AUX
ftr-381	69	47	defined	define	VERB
ftr-381	69	48	.	.	PUNCT
ftr-381	70	1	for	for	ADP
ftr-381	70	2	instance	instance	NOUN
ftr-381	70	3	,	,	PUNCT
ftr-381	70	4	as	as	SCONJ
ftr-381	70	5	reflected	reflect	VERB
ftr-381	70	6	in	in	ADP
ftr-381	70	7	reverend	reverend	PROPN
ftr-381	70	8	lovejoy	lovejoy	PROPN
ftr-381	70	9	’s	’s	PART
ftr-381	70	10	statement	statement	NOUN
ftr-381	70	11	in	in	ADP
ftr-381	70	12	the	the	DET
ftr-381	70	13	epigraph	epigraph	NOUN
ftr-381	70	14	above	above	ADV
ftr-381	70	15	,	,	PUNCT
ftr-381	70	16	one	one	PRON
ftr-381	70	17	must	must	AUX
ftr-381	70	18	decide	decide	VERB
ftr-381	70	19	whether	whether	SCONJ
ftr-381	70	20	to	to	PART
ftr-381	70	21	allow	allow	VERB
ftr-381	70	22	deductions	deduction	NOUN
ftr-381	70	23	for	for	ADP
ftr-381	70	24	federal	federal	ADJ
ftr-381	70	25	,	,	PUNCT
ftr-381	70	26	state	state	NOUN
ftr-381	70	27	,	,	PUNCT
ftr-381	70	28	and	and	CCONJ
ftr-381	70	29	local	local	ADJ
ftr-381	70	30	taxes	taxis	NOUN
ftr-381	70	31	.	.	PUNCT
ftr-381	71	1	other	other	ADJ
ftr-381	71	2	questions	question	NOUN
ftr-381	71	3	include	include	VERB
ftr-381	71	4	whether	whether	SCONJ
ftr-381	71	5	to	to	PART
ftr-381	71	6	include	include	VERB
ftr-381	71	7	gifts	gift	NOUN
ftr-381	71	8	in	in	ADP
ftr-381	71	9	income	income	NOUN
ftr-381	71	10	,	,	PUNCT
ftr-381	71	11	whether	whether	SCONJ
ftr-381	71	12	to	to	PART
ftr-381	71	13	tax	tax	VERB
ftr-381	71	14	nominal	nominal	ADJ
ftr-381	71	15	,	,	PUNCT
ftr-381	71	16	as	as	SCONJ
ftr-381	71	17	opposed	oppose	VERB
ftr-381	71	18	to	to	ADP
ftr-381	71	19	real	real	ADJ
ftr-381	71	20	,	,	PUNCT
ftr-381	71	21	gains	gain	NOUN
ftr-381	71	22	,	,	PUNCT
ftr-381	71	23	and	and	CCONJ
ftr-381	71	24	whether	whether	SCONJ
ftr-381	71	25	deductions	deduction	NOUN
ftr-381	71	26	should	should	AUX
ftr-381	71	27	be	be	AUX
ftr-381	71	28	allowed	allow	VERB
ftr-381	71	29	for	for	ADP
ftr-381	71	30	expenses	expense	NOUN
ftr-381	71	31	such	such	ADJ
ftr-381	71	32	as	as	ADP
ftr-381	71	33	business	business	NOUN
ftr-381	71	34	meals	meal	NOUN
ftr-381	71	35	.	.	PUNCT
ftr-381	72	1	while	while	SCONJ
ftr-381	72	2	these	these	DET
ftr-381	72	3	particular	particular	ADJ
ftr-381	72	4	156	156	NUM
ftr-381	72	5	florida	florida	PROPN
ftr-381	72	6	tax	tax	NOUN
ftr-381	72	7	review	review	NOUN
ftr-381	72	8	[	[	X
ftr-381	72	9	vol	vol	NOUN
ftr-381	72	10	.	.	PUNCT
ftr-381	72	11	8:1	8:1	NUM
ftr-381	72	12	10	10	NUM
ftr-381	72	13	.	.	PUNCT
ftr-381	73	1	this	this	PRON
ftr-381	73	2	is	be	AUX
ftr-381	73	3	the	the	DET
ftr-381	73	4	second	second	ADJ
ftr-381	73	5	article	article	NOUN
ftr-381	73	6	in	in	ADP
ftr-381	73	7	a	a	DET
ftr-381	73	8	three	three	NUM
ftr-381	73	9	part	part	NOUN
ftr-381	73	10	series	series	NOUN
ftr-381	73	11	that	that	PRON
ftr-381	73	12	explores	explore	VERB
ftr-381	73	13	issues	issue	NOUN
ftr-381	73	14	in	in	ADP
ftr-381	73	15	taxation	taxation	NOUN
ftr-381	73	16	through	through	ADP
ftr-381	73	17	the	the	DET
ftr-381	73	18	lens	lens	NOUN
ftr-381	73	19	of	of	ADP
ftr-381	73	20	jewish	jewish	ADJ
ftr-381	73	21	tithing	tithing	NOUN
ftr-381	73	22	traditions	tradition	NOUN
ftr-381	73	23	.	.	PUNCT
ftr-381	74	1	in	in	ADP
ftr-381	74	2	the	the	DET
ftr-381	74	3	first	first	ADJ
ftr-381	74	4	article	article	NOUN
ftr-381	74	5	,	,	PUNCT
ftr-381	74	6	agricultural	agricultural	ADJ
ftr-381	74	7	tithing	tithing	NOUN
ftr-381	74	8	and	and	CCONJ
ftr-381	74	9	(	(	PUNCT
ftr-381	74	10	flat	flat	ADJ
ftr-381	74	11	)	)	PUNCT
ftr-381	74	12	tax	tax	NOUN
ftr-381	74	13	complexity	complexity	NOUN
ftr-381	74	14	,	,	PUNCT
ftr-381	74	15	68	68	NUM
ftr-381	74	16	pitt	pitt	NOUN
ftr-381	74	17	.	.	PUNCT
ftr-381	75	1	l.	l.	PROPN
ftr-381	75	2	rev	rev	PROPN
ftr-381	75	3	.	.	PUNCT
ftr-381	76	1	(	(	PUNCT
ftr-381	76	2	forthcoming	forthcoming	ADJ
ftr-381	76	3	2007	2007	NUM
ftr-381	76	4	)	)	PUNCT
ftr-381	76	5	,	,	PUNCT
ftr-381	76	6	i	i	PRON
ftr-381	76	7	considered	consider	VERB
ftr-381	76	8	questions	question	NOUN
ftr-381	76	9	of	of	ADP
ftr-381	76	10	tax	tax	NOUN
ftr-381	76	11	complexity	complexity	NOUN
ftr-381	76	12	,	,	PUNCT
ftr-381	76	13	using	use	VERB
ftr-381	76	14	agricultural	agricultural	ADJ
ftr-381	76	15	tithing	tithing	NOUN
ftr-381	76	16	as	as	ADP
ftr-381	76	17	a	a	DET
ftr-381	76	18	vehicle	vehicle	NOUN
ftr-381	76	19	to	to	PART
ftr-381	76	20	examine	examine	VERB
ftr-381	76	21	claims	claim	NOUN
ftr-381	76	22	that	that	SCONJ
ftr-381	76	23	either	either	CCONJ
ftr-381	76	24	a	a	DET
ftr-381	76	25	flat	flat	ADJ
ftr-381	76	26	-	-	PUNCT
ftr-381	76	27	rate	rate	NOUN
ftr-381	76	28	income	income	NOUN
ftr-381	76	29	tax	tax	NOUN
ftr-381	76	30	or	or	CCONJ
ftr-381	76	31	an	an	DET
ftr-381	76	32	income	income	NOUN
ftr-381	76	33	-	-	PUNCT
ftr-381	76	34	based	base	VERB
ftr-381	76	35	consumption	consumption	NOUN
ftr-381	76	36	tax	tax	NOUN
ftr-381	76	37	would	would	AUX
ftr-381	76	38	be	be	AUX
ftr-381	76	39	less	less	ADV
ftr-381	76	40	complex	complex	ADJ
ftr-381	76	41	than	than	ADP
ftr-381	76	42	our	our	PRON
ftr-381	76	43	current	current	ADJ
ftr-381	76	44	income	income	NOUN
ftr-381	76	45	tax	tax	NOUN
ftr-381	76	46	.	.	PUNCT
ftr-381	77	1	the	the	DET
ftr-381	77	2	third	third	ADJ
ftr-381	77	3	article	article	NOUN
ftr-381	77	4	,	,	PUNCT
ftr-381	77	5	biblical	biblical	ADJ
ftr-381	77	6	tax	tax	NOUN
ftr-381	77	7	systems	system	NOUN
ftr-381	77	8	and	and	CCONJ
ftr-381	77	9	the	the	DET
ftr-381	77	10	case	case	NOUN
ftr-381	77	11	for	for	ADP
ftr-381	77	12	progressive	progressive	ADJ
ftr-381	77	13	taxation	taxation	NOUN
ftr-381	77	14	,	,	PUNCT
ftr-381	77	15	23	23	NUM
ftr-381	77	16	j.	j.	NOUN
ftr-381	77	17	of	of	ADP
ftr-381	77	18	law	law	NOUN
ftr-381	77	19	and	and	CCONJ
ftr-381	77	20	religion	religion	NOUN
ftr-381	77	21	(	(	PUNCT
ftr-381	77	22	forthcoming	forthcoming	ADJ
ftr-381	77	23	2007	2007	NUM
ftr-381	77	24	)	)	PUNCT
ftr-381	77	25	,	,	PUNCT
ftr-381	77	26	i	i	PRON
ftr-381	77	27	consider	consider	VERB
ftr-381	77	28	questions	question	NOUN
ftr-381	77	29	of	of	ADP
ftr-381	77	30	progressivity	progressivity	NOUN
ftr-381	77	31	and	and	CCONJ
ftr-381	77	32	the	the	DET
ftr-381	77	33	extent	extent	NOUN
ftr-381	77	34	to	to	PART
ftr-381	77	35	which	which	PRON
ftr-381	77	36	claims	claim	VERB
ftr-381	77	37	that	that	SCONJ
ftr-381	77	38	judeo	judeo	ADJ
ftr-381	77	39	-	-	PUNCT
ftr-381	77	40	christian	christian	ADJ
ftr-381	77	41	values	value	NOUN
ftr-381	77	42	require	require	VERB
ftr-381	77	43	progressive	progressive	ADJ
ftr-381	77	44	taxation	taxation	NOUN
ftr-381	77	45	can	can	AUX
ftr-381	77	46	be	be	AUX
ftr-381	77	47	squared	square	VERB
ftr-381	77	48	with	with	ADP
ftr-381	77	49	contrary	contrary	ADJ
ftr-381	77	50	examples	example	NOUN
ftr-381	77	51	of	of	ADP
ftr-381	77	52	taxation	taxation	NOUN
ftr-381	77	53	described	describe	VERB
ftr-381	77	54	in	in	ADP
ftr-381	77	55	the	the	DET
ftr-381	77	56	bible	bible	PROPN
ftr-381	77	57	and	and	CCONJ
ftr-381	77	58	talmud	talmud	NOUN
ftr-381	77	59	.	.	PUNCT
ftr-381	78	1	11	11	NUM
ftr-381	78	2	.	.	PUNCT
ftr-381	79	1	many	many	ADJ
ftr-381	79	2	of	of	ADP
ftr-381	79	3	the	the	DET
ftr-381	79	4	source	source	NOUN
ftr-381	79	5	materials	material	NOUN
ftr-381	79	6	used	use	VERB
ftr-381	79	7	herein	herein	NOUN
ftr-381	79	8	are	be	AUX
ftr-381	79	9	collected	collect	VERB
ftr-381	79	10	in	in	ADP
ftr-381	79	11	two	two	NUM
ftr-381	79	12	books	book	NOUN
ftr-381	79	13	designed	design	VERB
ftr-381	79	14	to	to	PART
ftr-381	79	15	guide	guide	VERB
ftr-381	79	16	those	those	PRON
ftr-381	79	17	who	who	PRON
ftr-381	79	18	wish	wish	VERB
ftr-381	79	19	to	to	PART
ftr-381	79	20	separate	separate	VERB
ftr-381	79	21	tithes	tithe	NOUN
ftr-381	79	22	from	from	ADP
ftr-381	79	23	their	their	PRON
ftr-381	79	24	income	income	NOUN
ftr-381	79	25	.	.	PUNCT
ftr-381	80	1	those	those	DET
ftr-381	80	2	books	book	NOUN
ftr-381	80	3	are	be	AUX
ftr-381	80	4	maaser	maaser	ADJ
ftr-381	80	5	kesafim	kesafim	NOUN
ftr-381	80	6	,	,	PUNCT
ftr-381	80	7	on	on	ADP
ftr-381	80	8	giving	give	VERB
ftr-381	80	9	a	a	DET
ftr-381	80	10	tenth	tenth	NOUN
ftr-381	80	11	to	to	ADP
ftr-381	80	12	charity	charity	NOUN
ftr-381	80	13	,	,	PUNCT
ftr-381	80	14	(	(	PUNCT
ftr-381	80	15	4th	4th	ADJ
ftr-381	80	16	ed	ed	NOUN
ftr-381	80	17	.	.	PROPN
ftr-381	80	18	1999	1999	NUM
ftr-381	80	19	)	)	PUNCT
ftr-381	80	20	,	,	PUNCT
ftr-381	80	21	(	(	PUNCT
ftr-381	80	22	feldheim	feldheim	NOUN
ftr-381	80	23	publishers	publisher	NOUN
ftr-381	80	24	,	,	PUNCT
ftr-381	80	25	jerusalem	jerusalem	PROPN
ftr-381	80	26	/	/	SYM
ftr-381	80	27	new	new	PROPN
ftr-381	80	28	york	york	PROPN
ftr-381	80	29	)	)	PUNCT
ftr-381	80	30	edited	edit	VERB
ftr-381	80	31	by	by	ADP
ftr-381	80	32	cyril	cyril	PROPN
ftr-381	80	33	domb	domb	PROPN
ftr-381	80	34	and	and	CCONJ
ftr-381	80	35	referred	refer	VERB
ftr-381	80	36	to	to	ADP
ftr-381	80	37	hereafter	hereafter	ADV
ftr-381	80	38	as	as	ADP
ftr-381	80	39	“	"	PUNCT
ftr-381	80	40	mk	mk	PROPN
ftr-381	80	41	,	,	PUNCT
ftr-381	80	42	”	"	PUNCT
ftr-381	80	43	and	and	CCONJ
ftr-381	80	44	the	the	DET
ftr-381	80	45	laws	law	NOUN
ftr-381	80	46	of	of	ADP
ftr-381	80	47	tzedakah	tzedakah	NOUN
ftr-381	80	48	and	and	CCONJ
ftr-381	80	49	maaser	maaser	NOUN
ftr-381	80	50	,	,	PUNCT
ftr-381	80	51	a	a	DET
ftr-381	80	52	comprehensive	comprehensive	ADJ
ftr-381	80	53	guide	guide	NOUN
ftr-381	80	54	,	,	PUNCT
ftr-381	80	55	artscroll	artscroll	PROPN
ftr-381	80	56	halachah	halachah	PROPN
ftr-381	80	57	series	series	PROPN
ftr-381	80	58	,	,	PUNCT
ftr-381	80	59	(	(	PUNCT
ftr-381	80	60	mesorah	mesorah	PROPN
ftr-381	80	61	publications	publication	NOUN
ftr-381	80	62	,	,	PUNCT
ftr-381	80	63	ltd	ltd	PROPN
ftr-381	80	64	.	.	PROPN
ftr-381	80	65	2001	2001	NUM
ftr-381	80	66	)	)	PUNCT
ftr-381	80	67	written	write	VERB
ftr-381	80	68	by	by	ADP
ftr-381	80	69	rabbi	rabbi	PROPN
ftr-381	80	70	shimon	shimon	PROPN
ftr-381	80	71	taub	taub	PROPN
ftr-381	80	72	and	and	CCONJ
ftr-381	80	73	referred	refer	VERB
ftr-381	80	74	to	to	ADP
ftr-381	80	75	hereafter	hereafter	ADV
ftr-381	80	76	as	as	ADP
ftr-381	80	77	“	"	PUNCT
ftr-381	80	78	the	the	DET
ftr-381	80	79	laws	law	NOUN
ftr-381	80	80	of	of	ADP
ftr-381	80	81	tzedakah	tzedakah	PROPN
ftr-381	80	82	.	.	PUNCT
ftr-381	80	83	”	"	PUNCT
ftr-381	81	1	unfortunately	unfortunately	ADV
ftr-381	81	2	for	for	ADP
ftr-381	81	3	the	the	DET
ftr-381	81	4	casual	casual	ADJ
ftr-381	81	5	reader	reader	NOUN
ftr-381	81	6	,	,	PUNCT
ftr-381	81	7	both	both	PRON
ftr-381	81	8	of	of	ADP
ftr-381	81	9	these	these	DET
ftr-381	81	10	books	book	NOUN
ftr-381	81	11	assume	assume	VERB
ftr-381	81	12	the	the	DET
ftr-381	81	13	reader	reader	NOUN
ftr-381	81	14	has	have	VERB
ftr-381	81	15	a	a	DET
ftr-381	81	16	level	level	NOUN
ftr-381	81	17	of	of	ADP
ftr-381	81	18	knowledge	knowledge	NOUN
ftr-381	81	19	regarding	regard	VERB
ftr-381	81	20	jewish	jewish	ADJ
ftr-381	81	21	law	law	NOUN
ftr-381	81	22	not	not	PART
ftr-381	81	23	often	often	ADV
ftr-381	81	24	found	find	VERB
ftr-381	81	25	outside	outside	ADP
ftr-381	81	26	the	the	DET
ftr-381	81	27	jewish	jewish	ADJ
ftr-381	81	28	community	community	NOUN
ftr-381	81	29	(	(	PUNCT
ftr-381	81	30	and	and	CCONJ
ftr-381	81	31	sometimes	sometimes	ADV
ftr-381	81	32	not	not	PART
ftr-381	81	33	even	even	ADV
ftr-381	81	34	within	within	ADP
ftr-381	81	35	it	it	PRON
ftr-381	81	36	)	)	PUNCT
ftr-381	81	37	.	.	PUNCT
ftr-381	82	1	questions	question	NOUN
ftr-381	82	2	are	be	AUX
ftr-381	82	3	interesting	interesting	ADJ
ftr-381	82	4	in	in	ADP
ftr-381	82	5	their	their	PRON
ftr-381	82	6	own	own	ADJ
ftr-381	82	7	right	right	NOUN
ftr-381	82	8	(	(	PUNCT
ftr-381	82	9	and	and	CCONJ
ftr-381	82	10	who	who	PRON
ftr-381	82	11	would	would	AUX
ftr-381	82	12	n’t	not	PART
ftr-381	82	13	be	be	AUX
ftr-381	82	14	interested	interested	ADJ
ftr-381	82	15	in	in	ADP
ftr-381	82	16	what	what	PRON
ftr-381	82	17	medieval	medieval	ADJ
ftr-381	82	18	rabbis	rabbis	PROPN
ftr-381	82	19	thought	think	VERB
ftr-381	82	20	about	about	ADP
ftr-381	82	21	the	the	DET
ftr-381	82	22	deductibility	deductibility	NOUN
ftr-381	82	23	of	of	ADP
ftr-381	82	24	business	business	NOUN
ftr-381	82	25	meals	meal	NOUN
ftr-381	82	26	?	?	PUNCT
ftr-381	82	27	)	)	PUNCT
ftr-381	82	28	,	,	PUNCT
ftr-381	82	29	when	when	SCONJ
ftr-381	82	30	taken	take	VERB
ftr-381	82	31	together	together	ADV
ftr-381	82	32	they	they	PRON
ftr-381	82	33	amount	amount	VERB
ftr-381	82	34	to	to	ADP
ftr-381	82	35	a	a	DET
ftr-381	82	36	religious	religious	ADJ
ftr-381	82	37	tax	tax	NOUN
ftr-381	82	38	jurisprudence	jurisprudence	NOUN
ftr-381	82	39	that	that	PRON
ftr-381	82	40	is	be	AUX
ftr-381	82	41	as	as	ADV
ftr-381	82	42	comprehensive	comprehensive	ADJ
ftr-381	82	43	and	and	CCONJ
ftr-381	82	44	sophisticated	sophisticated	ADJ
ftr-381	82	45	as	as	ADP
ftr-381	82	46	the	the	DET
ftr-381	82	47	law	law	NOUN
ftr-381	82	48	we	we	PRON
ftr-381	82	49	have	have	AUX
ftr-381	82	50	created	create	VERB
ftr-381	82	51	for	for	ADP
ftr-381	82	52	federal	federal	ADJ
ftr-381	82	53	income	income	NOUN
ftr-381	82	54	tax	tax	NOUN
ftr-381	82	55	purposes	purpose	NOUN
ftr-381	82	56	.	.	PUNCT
ftr-381	83	1	the	the	DET
ftr-381	83	2	income	income	NOUN
ftr-381	83	3	definition	definition	NOUN
ftr-381	83	4	rules	rule	VERB
ftr-381	83	5	for	for	ADP
ftr-381	83	6	the	the	DET
ftr-381	83	7	federal	federal	ADJ
ftr-381	83	8	income	income	NOUN
ftr-381	83	9	tax	tax	NOUN
ftr-381	83	10	and	and	CCONJ
ftr-381	83	11	maaser	maaser	ADJ
ftr-381	83	12	kesafim	kesafim	NOUN
ftr-381	83	13	were	be	AUX
ftr-381	83	14	developed	develop	VERB
ftr-381	83	15	under	under	ADP
ftr-381	83	16	significantly	significantly	ADV
ftr-381	83	17	different	different	ADJ
ftr-381	83	18	circumstances	circumstance	NOUN
ftr-381	83	19	.	.	PUNCT
ftr-381	84	1	the	the	DET
ftr-381	84	2	federal	federal	ADJ
ftr-381	84	3	income	income	NOUN
ftr-381	84	4	tax	tax	NOUN
ftr-381	84	5	rules	rule	NOUN
ftr-381	84	6	were	be	AUX
ftr-381	84	7	developed	develop	VERB
ftr-381	84	8	over	over	ADP
ftr-381	84	9	the	the	DET
ftr-381	84	10	past	past	ADJ
ftr-381	84	11	100	100	NUM
ftr-381	84	12	years	year	NOUN
ftr-381	84	13	as	as	ADP
ftr-381	84	14	part	part	NOUN
ftr-381	84	15	of	of	ADP
ftr-381	84	16	our	our	PRON
ftr-381	84	17	modern	modern	ADJ
ftr-381	84	18	legal	legal	ADJ
ftr-381	84	19	and	and	CCONJ
ftr-381	84	20	political	political	ADJ
ftr-381	84	21	process	process	NOUN
ftr-381	84	22	and	and	CCONJ
ftr-381	84	23	may	may	AUX
ftr-381	84	24	be	be	AUX
ftr-381	84	25	changed	change	VERB
ftr-381	84	26	at	at	ADP
ftr-381	84	27	any	any	DET
ftr-381	84	28	time	time	NOUN
ftr-381	84	29	by	by	ADP
ftr-381	84	30	legislative	legislative	ADJ
ftr-381	84	31	fiat	fiat	NOUN
ftr-381	84	32	.	.	PUNCT
ftr-381	85	1	their	their	PRON
ftr-381	85	2	prime	prime	ADJ
ftr-381	85	3	goal	goal	NOUN
ftr-381	85	4	is	be	AUX
ftr-381	85	5	to	to	PART
ftr-381	85	6	raise	raise	VERB
ftr-381	85	7	revenues	revenue	NOUN
ftr-381	85	8	to	to	PART
ftr-381	85	9	fund	fund	VERB
ftr-381	85	10	government	government	NOUN
ftr-381	85	11	activities	activity	NOUN
ftr-381	85	12	,	,	PUNCT
ftr-381	85	13	while	while	SCONJ
ftr-381	85	14	at	at	ADP
ftr-381	85	15	the	the	DET
ftr-381	85	16	same	same	ADJ
ftr-381	85	17	time	time	NOUN
ftr-381	85	18	promoting	promote	VERB
ftr-381	85	19	a	a	DET
ftr-381	85	20	number	number	NOUN
ftr-381	85	21	of	of	ADP
ftr-381	85	22	unrelated	unrelated	ADJ
ftr-381	85	23	social	social	ADJ
ftr-381	85	24	policy	policy	NOUN
ftr-381	85	25	objectives	objective	NOUN
ftr-381	85	26	.	.	PUNCT
ftr-381	86	1	in	in	ADP
ftr-381	86	2	contrast	contrast	NOUN
ftr-381	86	3	,	,	PUNCT
ftr-381	86	4	religious	religious	ADJ
ftr-381	86	5	authorities	authority	NOUN
ftr-381	86	6	developed	develop	VERB
ftr-381	86	7	the	the	DET
ftr-381	86	8	tithing	tithing	NOUN
ftr-381	86	9	rules	rule	NOUN
ftr-381	86	10	over	over	ADP
ftr-381	86	11	thousands	thousand	NOUN
ftr-381	86	12	of	of	ADP
ftr-381	86	13	years	year	NOUN
ftr-381	86	14	as	as	ADP
ftr-381	86	15	part	part	NOUN
ftr-381	86	16	of	of	ADP
ftr-381	86	17	an	an	DET
ftr-381	86	18	interpretive	interpretive	ADJ
ftr-381	86	19	process	process	NOUN
ftr-381	86	20	designed	design	VERB
ftr-381	86	21	to	to	PART
ftr-381	86	22	help	help	VERB
ftr-381	86	23	people	people	NOUN
ftr-381	86	24	fulfill	fulfill	VERB
ftr-381	86	25	their	their	PRON
ftr-381	86	26	religious	religious	ADJ
ftr-381	86	27	obligations	obligation	NOUN
ftr-381	86	28	,	,	PUNCT
ftr-381	86	29	which	which	PRON
ftr-381	86	30	were	be	AUX
ftr-381	86	31	immutably	immutably	ADV
ftr-381	86	32	set	set	VERB
ftr-381	86	33	down	down	ADP
ftr-381	86	34	in	in	ADP
ftr-381	86	35	the	the	DET
ftr-381	86	36	torah	torah	PROPN
ftr-381	86	37	and	and	CCONJ
ftr-381	86	38	the	the	DET
ftr-381	86	39	talmud	talmud	NOUN
ftr-381	86	40	.	.	PUNCT
ftr-381	87	1	despite	despite	SCONJ
ftr-381	87	2	these	these	DET
ftr-381	87	3	differences	difference	NOUN
ftr-381	87	4	,	,	PUNCT
ftr-381	87	5	the	the	DET
ftr-381	87	6	analysis	analysis	NOUN
ftr-381	87	7	of	of	ADP
ftr-381	87	8	,	,	PUNCT
ftr-381	87	9	and	and	CCONJ
ftr-381	87	10	answers	answer	NOUN
ftr-381	87	11	to	to	ADP
ftr-381	87	12	,	,	PUNCT
ftr-381	87	13	the	the	DET
ftr-381	87	14	questions	question	NOUN
ftr-381	87	15	raised	raise	VERB
ftr-381	87	16	above	above	ADV
ftr-381	87	17	(	(	PUNCT
ftr-381	87	18	and	and	CCONJ
ftr-381	87	19	many	many	ADJ
ftr-381	87	20	others	other	NOUN
ftr-381	87	21	)	)	PUNCT
ftr-381	87	22	are	be	AUX
ftr-381	87	23	surprisingly	surprisingly	ADV
ftr-381	87	24	similar	similar	ADJ
ftr-381	87	25	,	,	PUNCT
ftr-381	87	26	reflecting	reflect	VERB
ftr-381	87	27	certain	certain	ADJ
ftr-381	87	28	universal	universal	ADJ
ftr-381	87	29	elements	element	NOUN
ftr-381	87	30	and	and	CCONJ
ftr-381	87	31	issues	issue	NOUN
ftr-381	87	32	inherent	inherent	ADJ
ftr-381	87	33	in	in	ADP
ftr-381	87	34	any	any	DET
ftr-381	87	35	income	income	NOUN
ftr-381	87	36	tax	tax	NOUN
ftr-381	87	37	system	system	NOUN
ftr-381	87	38	.	.	PUNCT
ftr-381	88	1	at	at	ADP
ftr-381	88	2	the	the	DET
ftr-381	88	3	same	same	ADJ
ftr-381	88	4	time	time	NOUN
ftr-381	88	5	,	,	PUNCT
ftr-381	88	6	important	important	ADJ
ftr-381	88	7	differences	difference	NOUN
ftr-381	88	8	exist	exist	VERB
ftr-381	88	9	,	,	PUNCT
ftr-381	88	10	yielding	yield	VERB
ftr-381	88	11	important	important	ADJ
ftr-381	88	12	insights	insight	NOUN
ftr-381	88	13	into	into	ADP
ftr-381	88	14	how	how	SCONJ
ftr-381	88	15	the	the	DET
ftr-381	88	16	culture	culture	NOUN
ftr-381	88	17	and	and	CCONJ
ftr-381	88	18	context	context	VERB
ftr-381	88	19	underlying	underlie	VERB
ftr-381	88	20	a	a	DET
ftr-381	88	21	given	give	VERB
ftr-381	88	22	tax	tax	NOUN
ftr-381	88	23	system	system	NOUN
ftr-381	88	24	affect	affect	VERB
ftr-381	88	25	its	its	PRON
ftr-381	88	26	development	development	NOUN
ftr-381	88	27	.	.	PUNCT
ftr-381	89	1	in	in	ADP
ftr-381	89	2	this	this	DET
ftr-381	89	3	article	article	NOUN
ftr-381	89	4	,	,	PUNCT
ftr-381	89	5	i	i	PRON
ftr-381	89	6	describe	describe	VERB
ftr-381	89	7	the	the	DET
ftr-381	89	8	origins	origin	NOUN
ftr-381	89	9	and	and	CCONJ
ftr-381	89	10	scope	scope	NOUN
ftr-381	89	11	of	of	ADP
ftr-381	89	12	maaser	maaser	ADJ
ftr-381	89	13	kesafim	kesafim	NOUN
ftr-381	89	14	and	and	CCONJ
ftr-381	89	15	examine	examine	VERB
ftr-381	89	16	a	a	DET
ftr-381	89	17	number	number	NOUN
ftr-381	89	18	of	of	ADP
ftr-381	89	19	income	income	NOUN
ftr-381	89	20	definition	definition	NOUN
ftr-381	89	21	rules	rule	VERB
ftr-381	89	22	the	the	DET
ftr-381	89	23	religious	religious	ADJ
ftr-381	89	24	authorities	authority	NOUN
ftr-381	89	25	have	have	AUX
ftr-381	89	26	developed	develop	VERB
ftr-381	89	27	over	over	ADP
ftr-381	89	28	the	the	DET
ftr-381	89	29	past	past	ADJ
ftr-381	89	30	two	two	NUM
ftr-381	89	31	thousand	thousand	NUM
ftr-381	89	32	years	year	NOUN
ftr-381	89	33	.	.	PUNCT
ftr-381	90	1	by	by	ADP
ftr-381	90	2	comparing	compare	VERB
ftr-381	90	3	those	those	DET
ftr-381	90	4	rules	rule	NOUN
ftr-381	90	5	to	to	ADP
ftr-381	90	6	the10	the10	NOUN
ftr-381	90	7	analogous	analogous	ADJ
ftr-381	90	8	federal	federal	ADJ
ftr-381	90	9	income	income	NOUN
ftr-381	90	10	tax	tax	NOUN
ftr-381	90	11	rules	rule	NOUN
ftr-381	90	12	,	,	PUNCT
ftr-381	90	13	i	i	PRON
ftr-381	90	14	demonstrate	demonstrate	VERB
ftr-381	90	15	how	how	SCONJ
ftr-381	90	16	the	the	DET
ftr-381	90	17	development	development	NOUN
ftr-381	90	18	of	of	ADP
ftr-381	90	19	tax	tax	NOUN
ftr-381	90	20	law	law	NOUN
ftr-381	90	21	is	be	AUX
ftr-381	90	22	affected	affect	VERB
ftr-381	90	23	by	by	ADP
ftr-381	90	24	(	(	PUNCT
ftr-381	90	25	1	1	X
ftr-381	90	26	)	)	PUNCT
ftr-381	90	27	concerns	concern	NOUN
ftr-381	90	28	regarding	regard	VERB
ftr-381	90	29	administration	administration	NOUN
ftr-381	90	30	,	,	PUNCT
ftr-381	90	31	enforcement	enforcement	NOUN
ftr-381	90	32	,	,	PUNCT
ftr-381	90	33	and	and	CCONJ
ftr-381	90	34	taxpayer	taxpayer	NOUN
ftr-381	90	35	compliance	compliance	NOUN
ftr-381	90	36	,	,	PUNCT
ftr-381	90	37	(	(	PUNCT
ftr-381	90	38	2	2	X
ftr-381	90	39	)	)	PUNCT
ftr-381	90	40	the	the	DET
ftr-381	90	41	structure	structure	NOUN
ftr-381	90	42	of	of	ADP
ftr-381	90	43	the	the	DET
ftr-381	90	44	legal	legal	ADJ
ftr-381	90	45	system	system	NOUN
ftr-381	90	46	,	,	PUNCT
ftr-381	90	47	and	and	CCONJ
ftr-381	90	48	(	(	PUNCT
ftr-381	90	49	3	3	X
ftr-381	90	50	)	)	PUNCT
ftr-381	90	51	the	the	DET
ftr-381	90	52	values	value	NOUN
ftr-381	90	53	underlying	underlie	VERB
ftr-381	90	54	a	a	DET
ftr-381	90	55	tax	tax	NOUN
ftr-381	90	56	system	system	NOUN
ftr-381	90	57	.	.	PUNCT
ftr-381	91	1	in	in	ADP
ftr-381	91	2	addition	addition	NOUN
ftr-381	91	3	,	,	PUNCT
ftr-381	91	4	i	i	PRON
ftr-381	91	5	hope	hope	VERB
ftr-381	91	6	to	to	PART
ftr-381	91	7	make	make	VERB
ftr-381	91	8	this	this	DET
ftr-381	91	9	material	material	NOUN
ftr-381	91	10	known	know	VERB
ftr-381	91	11	to,11	to,11	NOUN
ftr-381	91	12	2007	2007	NUM
ftr-381	91	13	]	]	X
ftr-381	91	14	maaser	maaser	ADJ
ftr-381	91	15	kesafim	kesafim	NOUN
ftr-381	91	16	and	and	CCONJ
ftr-381	91	17	the	the	DET
ftr-381	91	18	development	development	NOUN
ftr-381	91	19	of	of	ADP
ftr-381	91	20	tax	tax	NOUN
ftr-381	91	21	law	law	NOUN
ftr-381	92	1	157	157	NUM
ftr-381	92	2	mk	mk	NOUN
ftr-381	92	3	contains	contain	VERB
ftr-381	92	4	the	the	DET
ftr-381	92	5	only	only	ADV
ftr-381	92	6	published	publish	VERB
ftr-381	92	7	english	english	ADJ
ftr-381	92	8	translation	translation	NOUN
ftr-381	92	9	of	of	ADP
ftr-381	92	10	some	some	PRON
ftr-381	92	11	of	of	ADP
ftr-381	92	12	the	the	DET
ftr-381	92	13	sources	source	NOUN
ftr-381	92	14	quoted	quote	VERB
ftr-381	92	15	in	in	ADP
ftr-381	92	16	this	this	DET
ftr-381	92	17	article	article	NOUN
ftr-381	92	18	.	.	PUNCT
ftr-381	93	1	where	where	SCONJ
ftr-381	93	2	i	i	PRON
ftr-381	93	3	have	have	AUX
ftr-381	93	4	relied	rely	VERB
ftr-381	93	5	on	on	ADP
ftr-381	93	6	such	such	ADJ
ftr-381	93	7	translations	translation	NOUN
ftr-381	93	8	,	,	PUNCT
ftr-381	93	9	i	i	PRON
ftr-381	93	10	use	use	VERB
ftr-381	93	11	the	the	DET
ftr-381	93	12	notation	notation	NOUN
ftr-381	93	13	“	"	PUNCT
ftr-381	93	14	mk	mk	PROPN
ftr-381	93	15	”	"	PUNCT
ftr-381	93	16	and	and	CCONJ
ftr-381	93	17	where	where	SCONJ
ftr-381	93	18	difficult	difficult	ADJ
ftr-381	93	19	to	to	PART
ftr-381	93	20	find	find	VERB
ftr-381	93	21	and	and	CCONJ
ftr-381	93	22	untranslated	untranslated	ADJ
ftr-381	93	23	sources	source	NOUN
ftr-381	93	24	are	be	AUX
ftr-381	93	25	discussed	discuss	VERB
ftr-381	93	26	in	in	ADP
ftr-381	93	27	the	the	DET
ftr-381	93	28	laws	law	NOUN
ftr-381	93	29	of	of	ADP
ftr-381	93	30	tzedakah	tzedakah	NOUN
ftr-381	93	31	and	and	CCONJ
ftr-381	93	32	maaser	maaser	NOUN
ftr-381	93	33	,	,	PUNCT
ftr-381	93	34	i	i	PRON
ftr-381	93	35	have	have	AUX
ftr-381	93	36	used	use	VERB
ftr-381	93	37	the	the	DET
ftr-381	93	38	notation	notation	NOUN
ftr-381	93	39	“	"	PUNCT
ftr-381	93	40	tz	tz	PROPN
ftr-381	93	41	.	.	PUNCT
ftr-381	93	42	”	"	PUNCT
ftr-381	94	1	12	12	NUM
ftr-381	94	2	.	.	PUNCT
ftr-381	95	1	american	american	ADJ
ftr-381	95	2	scholars	scholar	NOUN
ftr-381	95	3	have	have	AUX
ftr-381	95	4	long	long	ADV
ftr-381	95	5	compared	compare	VERB
ftr-381	95	6	jewish	jewish	ADJ
ftr-381	95	7	and	and	CCONJ
ftr-381	95	8	american	american	ADJ
ftr-381	95	9	law	law	NOUN
ftr-381	95	10	.	.	PUNCT
ftr-381	96	1	some	some	DET
ftr-381	96	2	focus	focus	NOUN
ftr-381	96	3	on	on	ADP
ftr-381	96	4	the	the	DET
ftr-381	96	5	substantive	substantive	ADJ
ftr-381	96	6	law	law	NOUN
ftr-381	96	7	,	,	PUNCT
ftr-381	96	8	while	while	SCONJ
ftr-381	96	9	others	other	NOUN
ftr-381	96	10	have	have	AUX
ftr-381	96	11	explored	explore	VERB
ftr-381	96	12	the	the	DET
ftr-381	96	13	similarities	similarity	NOUN
ftr-381	96	14	and	and	CCONJ
ftr-381	96	15	differences	difference	NOUN
ftr-381	96	16	between	between	ADP
ftr-381	96	17	the	the	DET
ftr-381	96	18	structure	structure	NOUN
ftr-381	96	19	of	of	ADP
ftr-381	96	20	the	the	DET
ftr-381	96	21	two	two	NUM
ftr-381	96	22	legal	legal	ADJ
ftr-381	96	23	systems	system	NOUN
ftr-381	96	24	and	and	CCONJ
ftr-381	96	25	theories	theory	NOUN
ftr-381	96	26	of	of	ADP
ftr-381	96	27	jurisprudence	jurisprudence	NOUN
ftr-381	96	28	that	that	PRON
ftr-381	96	29	motivate	motivate	VERB
ftr-381	96	30	them	they	PRON
ftr-381	96	31	.	.	PUNCT
ftr-381	97	1	a	a	DET
ftr-381	97	2	search	search	NOUN
ftr-381	97	3	for	for	ADP
ftr-381	97	4	the	the	DET
ftr-381	97	5	term	term	NOUN
ftr-381	97	6	“	"	PUNCT
ftr-381	97	7	jewish	jewish	ADJ
ftr-381	97	8	law	law	NOUN
ftr-381	97	9	”	"	PUNCT
ftr-381	97	10	in	in	ADP
ftr-381	97	11	westlaw	westlaw	NOUN
ftr-381	97	12	’s	’s	PART
ftr-381	97	13	law	law	NOUN
ftr-381	97	14	review	review	NOUN
ftr-381	97	15	database	database	NOUN
ftr-381	97	16	yields	yield	VERB
ftr-381	97	17	over	over	ADP
ftr-381	97	18	1,600	1,600	NUM
ftr-381	97	19	hits	hit	NOUN
ftr-381	97	20	.	.	PUNCT
ftr-381	98	1	for	for	ADP
ftr-381	98	2	a	a	DET
ftr-381	98	3	summary	summary	NOUN
ftr-381	98	4	of	of	ADP
ftr-381	98	5	jewish	jewish	ADJ
ftr-381	98	6	law	law	NOUN
ftr-381	98	7	references	reference	NOUN
ftr-381	98	8	in	in	ADP
ftr-381	98	9	american	american	ADJ
ftr-381	98	10	legal	legal	ADJ
ftr-381	98	11	scholarship	scholarship	NOUN
ftr-381	98	12	up	up	ADP
ftr-381	98	13	to	to	ADP
ftr-381	98	14	1993	1993	NUM
ftr-381	98	15	,	,	PUNCT
ftr-381	98	16	see	see	VERB
ftr-381	98	17	suzanne	suzanne	PROPN
ftr-381	98	18	last	last	ADJ
ftr-381	98	19	stone	stone	NOUN
ftr-381	98	20	,	,	PUNCT
ftr-381	98	21	in	in	ADP
ftr-381	98	22	pursuit	pursuit	NOUN
ftr-381	98	23	of	of	ADP
ftr-381	98	24	the	the	DET
ftr-381	98	25	counter	counter	NOUN
ftr-381	98	26	-	-	NOUN
ftr-381	98	27	text	text	NOUN
ftr-381	98	28	:	:	PUNCT
ftr-381	98	29	the	the	DET
ftr-381	98	30	turn	turn	NOUN
ftr-381	98	31	to	to	ADP
ftr-381	98	32	the	the	DET
ftr-381	98	33	jewish	jewish	ADJ
ftr-381	98	34	legal	legal	ADJ
ftr-381	98	35	model	model	NOUN
ftr-381	98	36	in	in	ADP
ftr-381	98	37	contemporary	contemporary	ADJ
ftr-381	98	38	american	american	ADJ
ftr-381	98	39	legal	legal	ADJ
ftr-381	98	40	theory	theory	NOUN
ftr-381	98	41	,	,	PUNCT
ftr-381	98	42	106	106	NUM
ftr-381	98	43	harv	harv	NOUN
ftr-381	98	44	.	.	PUNCT
ftr-381	99	1	l.	l.	PROPN
ftr-381	99	2	rev	rev	PROPN
ftr-381	99	3	.	.	PROPN
ftr-381	99	4	813	813	NUM
ftr-381	99	5	,	,	PUNCT
ftr-381	99	6	814	814	NUM
ftr-381	99	7	-	-	SYM
ftr-381	99	8	21	21	NUM
ftr-381	99	9	(	(	PUNCT
ftr-381	99	10	1993	1993	NUM
ftr-381	99	11	)	)	PUNCT
ftr-381	99	12	.	.	PUNCT
ftr-381	100	1	13	13	NUM
ftr-381	100	2	.	.	PUNCT
ftr-381	101	1	this	this	DET
ftr-381	101	2	finding	finding	NOUN
ftr-381	101	3	is	be	AUX
ftr-381	101	4	consistent	consistent	ADJ
ftr-381	101	5	with	with	ADP
ftr-381	101	6	my	my	PRON
ftr-381	101	7	conclusion	conclusion	NOUN
ftr-381	101	8	in	in	ADP
ftr-381	101	9	agricultural	agricultural	ADJ
ftr-381	101	10	tithing	tithing	NOUN
ftr-381	101	11	and	and	CCONJ
ftr-381	101	12	(	(	PUNCT
ftr-381	101	13	flat	flat	ADJ
ftr-381	101	14	)	)	PUNCT
ftr-381	101	15	tax	tax	NOUN
ftr-381	101	16	complexity	complexity	NOUN
ftr-381	101	17	,	,	PUNCT
ftr-381	101	18	in	in	ADP
ftr-381	101	19	which	which	PRON
ftr-381	101	20	i	i	PRON
ftr-381	101	21	demonstrated	demonstrate	VERB
ftr-381	101	22	that	that	SCONJ
ftr-381	101	23	the	the	DET
ftr-381	101	24	agricultural	agricultural	ADJ
ftr-381	101	25	tithing	tithing	NOUN
ftr-381	101	26	rules	rule	NOUN
ftr-381	101	27	were	be	AUX
ftr-381	101	28	quite	quite	ADV
ftr-381	101	29	complex	complex	ADJ
ftr-381	101	30	,	,	PUNCT
ftr-381	101	31	despite	despite	SCONJ
ftr-381	101	32	having	have	VERB
ftr-381	101	33	a	a	DET
ftr-381	101	34	limited	limited	ADJ
ftr-381	101	35	income	income	NOUN
ftr-381	101	36	definition	definition	NOUN
ftr-381	101	37	,	,	PUNCT
ftr-381	101	38	no	no	DET
ftr-381	101	39	deductions	deduction	NOUN
ftr-381	101	40	,	,	PUNCT
ftr-381	101	41	and	and	CCONJ
ftr-381	101	42	a	a	DET
ftr-381	101	43	flat	flat	ADJ
ftr-381	101	44	rate	rate	NOUN
ftr-381	101	45	.	.	PUNCT
ftr-381	102	1	see	see	VERB
ftr-381	102	2	supra	supra	PROPN
ftr-381	102	3	note	note	PROPN
ftr-381	102	4	10	10	NUM
ftr-381	102	5	.	.	PUNCT
ftr-381	103	1	as	as	SCONJ
ftr-381	103	2	maaser	maaser	ADJ
ftr-381	103	3	kesafim	kesafim	PROPN
ftr-381	103	4	is	be	AUX
ftr-381	103	5	more	more	ADV
ftr-381	103	6	analogous	analogous	ADJ
ftr-381	103	7	to	to	ADP
ftr-381	103	8	a	a	DET
ftr-381	103	9	modern	modern	ADJ
ftr-381	103	10	tax	tax	NOUN
ftr-381	103	11	system	system	NOUN
ftr-381	103	12	,	,	PUNCT
ftr-381	103	13	it	it	PRON
ftr-381	103	14	provides	provide	VERB
ftr-381	103	15	even	even	ADV
ftr-381	103	16	more	more	ADV
ftr-381	103	17	compelling	compelling	ADJ
ftr-381	103	18	evidence	evidence	NOUN
ftr-381	103	19	that	that	SCONJ
ftr-381	103	20	tax	tax	NOUN
ftr-381	103	21	complexity	complexity	NOUN
ftr-381	103	22	can	can	AUX
ftr-381	103	23	not	not	PART
ftr-381	103	24	be	be	AUX
ftr-381	103	25	eliminated	eliminate	VERB
ftr-381	103	26	simply	simply	ADV
ftr-381	103	27	by	by	ADP
ftr-381	103	28	flattening	flatten	VERB
ftr-381	103	29	the	the	DET
ftr-381	103	30	rate	rate	NOUN
ftr-381	103	31	structure	structure	NOUN
ftr-381	103	32	.	.	PUNCT
ftr-381	104	1	and	and	CCONJ
ftr-381	104	2	accessible	accessible	ADJ
ftr-381	104	3	by	by	ADP
ftr-381	104	4	,	,	PUNCT
ftr-381	104	5	american	american	ADJ
ftr-381	104	6	tax	tax	NOUN
ftr-381	104	7	scholars	scholar	NOUN
ftr-381	104	8	,	,	PUNCT
ftr-381	104	9	thus	thus	ADV
ftr-381	104	10	contributing	contribute	VERB
ftr-381	104	11	to	to	ADP
ftr-381	104	12	the	the	DET
ftr-381	104	13	scholarship	scholarship	NOUN
ftr-381	104	14	comparing	compare	VERB
ftr-381	104	15	jewish	jewish	ADJ
ftr-381	104	16	and	and	CCONJ
ftr-381	104	17	u.s	u.s	PROPN
ftr-381	104	18	.	.	PROPN
ftr-381	104	19	law.12	law.12	PROPN
ftr-381	104	20	the	the	DET
ftr-381	104	21	insights	insight	NOUN
ftr-381	104	22	gleaned	glean	VERB
ftr-381	104	23	from	from	ADP
ftr-381	104	24	this	this	DET
ftr-381	104	25	study	study	NOUN
ftr-381	104	26	have	have	VERB
ftr-381	104	27	significant	significant	ADJ
ftr-381	104	28	implications	implication	NOUN
ftr-381	104	29	as	as	SCONJ
ftr-381	104	30	we	we	PRON
ftr-381	104	31	struggle	struggle	VERB
ftr-381	104	32	towards	towards	ADP
ftr-381	104	33	tax	tax	NOUN
ftr-381	104	34	reform	reform	NOUN
ftr-381	104	35	.	.	PUNCT
ftr-381	105	1	first	first	ADV
ftr-381	105	2	,	,	PUNCT
ftr-381	105	3	to	to	ADP
ftr-381	105	4	the	the	DET
ftr-381	105	5	extent	extent	NOUN
ftr-381	105	6	that	that	SCONJ
ftr-381	105	7	the	the	DET
ftr-381	105	8	same	same	ADJ
ftr-381	105	9	pressures	pressure	NOUN
ftr-381	105	10	that	that	PRON
ftr-381	105	11	now	now	ADV
ftr-381	105	12	impinge	impinge	VERB
ftr-381	105	13	on	on	ADP
ftr-381	105	14	our	our	PRON
ftr-381	105	15	tax	tax	NOUN
ftr-381	105	16	system	system	NOUN
ftr-381	105	17	come	come	VERB
ftr-381	105	18	to	to	PART
ftr-381	105	19	bear	bear	VERB
ftr-381	105	20	on	on	ADP
ftr-381	105	21	any	any	DET
ftr-381	105	22	replacement	replacement	NOUN
ftr-381	105	23	system	system	NOUN
ftr-381	105	24	we	we	PRON
ftr-381	105	25	devise	devise	VERB
ftr-381	105	26	,	,	PUNCT
ftr-381	105	27	we	we	PRON
ftr-381	105	28	can	can	AUX
ftr-381	105	29	expect	expect	VERB
ftr-381	105	30	to	to	PART
ftr-381	105	31	see	see	VERB
ftr-381	105	32	the	the	DET
ftr-381	105	33	tax	tax	NOUN
ftr-381	105	34	laws	law	NOUN
ftr-381	105	35	bend	bend	VERB
ftr-381	105	36	to	to	PART
ftr-381	105	37	accommodate	accommodate	VERB
ftr-381	105	38	such	such	ADJ
ftr-381	105	39	pressures	pressure	NOUN
ftr-381	105	40	,	,	PUNCT
ftr-381	105	41	causing	cause	VERB
ftr-381	105	42	any	any	DET
ftr-381	105	43	replacement	replacement	NOUN
ftr-381	105	44	tax	tax	NOUN
ftr-381	105	45	ultimately	ultimately	ADV
ftr-381	105	46	to	to	PART
ftr-381	105	47	take	take	VERB
ftr-381	105	48	on	on	ADP
ftr-381	105	49	many	many	ADJ
ftr-381	105	50	of	of	ADP
ftr-381	105	51	the	the	DET
ftr-381	105	52	characteristics	characteristic	NOUN
ftr-381	105	53	of	of	ADP
ftr-381	105	54	our	our	PRON
ftr-381	105	55	current	current	ADJ
ftr-381	105	56	income	income	NOUN
ftr-381	105	57	tax	tax	NOUN
ftr-381	105	58	.	.	PUNCT
ftr-381	106	1	second	second	ADJ
ftr-381	106	2	,	,	PUNCT
ftr-381	106	3	maaser	maaser	ADJ
ftr-381	106	4	kesafim	kesafim	NOUN
ftr-381	106	5	operates	operate	VERB
ftr-381	106	6	as	as	ADP
ftr-381	106	7	a	a	DET
ftr-381	106	8	flat	flat	ADJ
ftr-381	106	9	-	-	PUNCT
ftr-381	106	10	rate	rate	NOUN
ftr-381	106	11	income	income	NOUN
ftr-381	106	12	tax	tax	NOUN
ftr-381	106	13	.	.	PUNCT
ftr-381	107	1	this	this	DET
ftr-381	107	2	study	study	NOUN
ftr-381	107	3	makes	make	VERB
ftr-381	107	4	clear	clear	ADJ
ftr-381	107	5	that	that	SCONJ
ftr-381	107	6	adopting	adopt	VERB
ftr-381	107	7	a	a	DET
ftr-381	107	8	flat	flat	ADJ
ftr-381	107	9	-	-	PUNCT
ftr-381	107	10	rate	rate	NOUN
ftr-381	107	11	tax	tax	NOUN
ftr-381	107	12	will	will	AUX
ftr-381	107	13	not	not	PART
ftr-381	107	14	necessarily	necessarily	ADV
ftr-381	107	15	eliminate	eliminate	VERB
ftr-381	107	16	tax	tax	NOUN
ftr-381	107	17	complexity.13	complexity.13	PROPN
ftr-381	107	18	this	this	DET
ftr-381	107	19	article	article	NOUN
ftr-381	107	20	is	be	AUX
ftr-381	107	21	organized	organize	VERB
ftr-381	107	22	as	as	SCONJ
ftr-381	107	23	follows	follow	VERB
ftr-381	107	24	.	.	PUNCT
ftr-381	108	1	part	part	PROPN
ftr-381	108	2	ii	ii	PROPN
ftr-381	108	3	briefly	briefly	NOUN
ftr-381	108	4	provides	provide	VERB
ftr-381	108	5	background	background	NOUN
ftr-381	108	6	information	information	NOUN
ftr-381	108	7	regarding	regard	VERB
ftr-381	108	8	the	the	DET
ftr-381	108	9	origins	origin	NOUN
ftr-381	108	10	and	and	CCONJ
ftr-381	108	11	structure	structure	NOUN
ftr-381	108	12	of	of	ADP
ftr-381	108	13	jewish	jewish	ADJ
ftr-381	108	14	law	law	NOUN
ftr-381	108	15	and	and	CCONJ
ftr-381	108	16	the	the	DET
ftr-381	108	17	basic	basic	ADJ
ftr-381	108	18	rules	rule	NOUN
ftr-381	108	19	of	of	ADP
ftr-381	108	20	agricultural	agricultural	ADJ
ftr-381	108	21	tithing	tithing	NOUN
ftr-381	108	22	,	,	PUNCT
ftr-381	108	23	to	to	PART
ftr-381	108	24	which	which	PRON
ftr-381	108	25	the	the	DET
ftr-381	108	26	rabbis	rabbis	PROPN
ftr-381	108	27	often	often	ADV
ftr-381	108	28	turned	turn	VERB
ftr-381	108	29	in	in	ADP
ftr-381	108	30	their	their	PRON
ftr-381	108	31	efforts	effort	NOUN
ftr-381	108	32	to	to	PART
ftr-381	108	33	develop	develop	VERB
ftr-381	108	34	the	the	DET
ftr-381	108	35	rules	rule	NOUN
ftr-381	108	36	of	of	ADP
ftr-381	108	37	maaser	maaser	ADJ
ftr-381	108	38	kesafim	kesafim	NOUN
ftr-381	108	39	.	.	PUNCT
ftr-381	109	1	part	part	NOUN
ftr-381	109	2	iii	iii	PROPN
ftr-381	109	3	describes	describe	VERB
ftr-381	109	4	maaser	maaser	PROPN
ftr-381	109	5	kesafim	kesafim	NOUN
ftr-381	109	6	’s	’s	PART
ftr-381	109	7	origins	origin	NOUN
ftr-381	109	8	,	,	PUNCT
ftr-381	109	9	status	status	NOUN
ftr-381	109	10	and	and	CCONJ
ftr-381	109	11	scope	scope	NOUN
ftr-381	109	12	.	.	PUNCT
ftr-381	110	1	part	part	NOUN
ftr-381	110	2	iv	iv	NUM
ftr-381	110	3	compares	compare	VERB
ftr-381	110	4	selected	select	VERB
ftr-381	110	5	income	income	NOUN
ftr-381	110	6	definition	definition	NOUN
ftr-381	110	7	rules	rule	NOUN
ftr-381	110	8	developed	develop	VERB
ftr-381	110	9	for	for	ADP
ftr-381	110	10	maaser	maaser	ADJ
ftr-381	110	11	kesafim	kesafim	NOUN
ftr-381	110	12	with	with	ADP
ftr-381	110	13	their	their	PRON
ftr-381	110	14	federal	federal	ADJ
ftr-381	110	15	income	income	NOUN
ftr-381	110	16	tax	tax	NOUN
ftr-381	110	17	counterparts	counterpart	NOUN
ftr-381	110	18	.	.	PUNCT
ftr-381	111	1	part	part	NOUN
ftr-381	111	2	v	v	ADP
ftr-381	111	3	analyzes	analyze	VERB
ftr-381	111	4	the	the	DET
ftr-381	111	5	ways	way	NOUN
ftr-381	111	6	in	in	ADP
ftr-381	111	7	which	which	PRON
ftr-381	111	8	culture	culture	NOUN
ftr-381	111	9	and	and	CCONJ
ftr-381	111	10	context	context	NOUN
ftr-381	111	11	affect	affect	VERB
ftr-381	111	12	income	income	NOUN
ftr-381	111	13	definition	definition	NOUN
ftr-381	111	14	.	.	PUNCT
ftr-381	112	1	part	part	NOUN
ftr-381	112	2	vi	vi	PROPN
ftr-381	112	3	concludes	conclude	VERB
ftr-381	112	4	.	.	PUNCT
ftr-381	113	1	ii	ii	X
ftr-381	113	2	.	.	PUNCT
ftr-381	113	3	jewish	jewish	ADJ
ftr-381	113	4	legal	legal	ADJ
ftr-381	113	5	authority	authority	NOUN
ftr-381	113	6	and	and	CCONJ
ftr-381	113	7	agricultural	agricultural	ADJ
ftr-381	113	8	tithing	tithing	NOUN
ftr-381	113	9	the	the	DET
ftr-381	113	10	rabbis	rabbis	PROPN
ftr-381	113	11	who	who	PRON
ftr-381	113	12	developed	develop	VERB
ftr-381	113	13	the	the	DET
ftr-381	113	14	laws	law	NOUN
ftr-381	113	15	of	of	ADP
ftr-381	113	16	maaser	maaser	ADJ
ftr-381	113	17	kesafim	kesafim	NOUN
ftr-381	113	18	did	do	VERB
ftr-381	113	19	so	so	ADV
ftr-381	113	20	within	within	ADP
ftr-381	113	21	the	the	DET
ftr-381	113	22	structure	structure	NOUN
ftr-381	113	23	and	and	CCONJ
ftr-381	113	24	according	accord	VERB
ftr-381	113	25	to	to	ADP
ftr-381	113	26	the	the	DET
ftr-381	113	27	rules	rule	NOUN
ftr-381	113	28	of	of	ADP
ftr-381	113	29	the	the	DET
ftr-381	113	30	jewish	jewish	ADJ
ftr-381	113	31	legal	legal	ADJ
ftr-381	113	32	system	system	NOUN
ftr-381	113	33	.	.	PUNCT
ftr-381	114	1	they	they	PRON
ftr-381	114	2	sought	seek	VERB
ftr-381	114	3	to	to	PART
ftr-381	114	4	ground	ground	VERB
ftr-381	114	5	their	their	PRON
ftr-381	114	6	decisions	decision	NOUN
ftr-381	114	7	in	in	ADP
ftr-381	114	8	the	the	DET
ftr-381	114	9	torah	torah	PROPN
ftr-381	114	10	,	,	PUNCT
ftr-381	114	11	the	the	DET
ftr-381	114	12	talmud	talmud	NOUN
ftr-381	114	13	or	or	CCONJ
ftr-381	114	14	other	other	ADJ
ftr-381	114	15	ancient	ancient	ADJ
ftr-381	114	16	authorities	authority	NOUN
ftr-381	114	17	to	to	ADP
ftr-381	114	18	the	the	DET
ftr-381	114	19	extent	extent	NOUN
ftr-381	114	20	possible	possible	ADJ
ftr-381	114	21	,	,	PUNCT
ftr-381	114	22	and	and	CCONJ
ftr-381	114	23	they	they	PRON
ftr-381	114	24	often	often	ADV
ftr-381	114	25	turned	turn	VERB
ftr-381	114	26	to	to	ADP
ftr-381	114	27	the	the	DET
ftr-381	114	28	example	example	NOUN
ftr-381	114	29	of	of	ADP
ftr-381	114	30	agricultural	agricultural	ADJ
ftr-381	114	31	tithing	tithing	NOUN
ftr-381	114	32	for	for	ADP
ftr-381	114	33	guidance	guidance	NOUN
ftr-381	114	34	.	.	PUNCT
ftr-381	115	1	thus	thus	ADV
ftr-381	115	2	,	,	PUNCT
ftr-381	115	3	in	in	ADP
ftr-381	115	4	studying	study	VERB
ftr-381	115	5	the	the	DET
ftr-381	115	6	laws	law	NOUN
ftr-381	115	7	of	of	ADP
ftr-381	115	8	maaser	maaser	ADJ
ftr-381	115	9	kesafim	kesafim	NOUN
ftr-381	115	10	,	,	PUNCT
ftr-381	115	11	it	it	PRON
ftr-381	115	12	is	be	AUX
ftr-381	115	13	helpful	helpful	ADJ
ftr-381	115	14	to	to	PART
ftr-381	115	15	know	know	VERB
ftr-381	115	16	something	something	PRON
ftr-381	115	17	regarding	regard	VERB
ftr-381	115	18	both	both	CCONJ
ftr-381	115	19	the	the	DET
ftr-381	115	20	provenance	provenance	NOUN
ftr-381	115	21	and	and	CCONJ
ftr-381	115	22	structure	structure	NOUN
ftr-381	115	23	of	of	ADP
ftr-381	115	24	the	the	DET
ftr-381	115	25	jewish	jewish	ADJ
ftr-381	115	26	legal	legal	ADJ
ftr-381	115	27	158	158	NUM
ftr-381	115	28	florida	florida	PROPN
ftr-381	115	29	tax	tax	NOUN
ftr-381	115	30	review	review	NOUN
ftr-381	115	31	[	[	X
ftr-381	115	32	vol	vol	NOUN
ftr-381	115	33	.	.	PUNCT
ftr-381	115	34	8:1	8:1	NUM
ftr-381	115	35	14	14	NUM
ftr-381	115	36	.	.	PUNCT
ftr-381	116	1	more	more	ADV
ftr-381	116	2	formally	formally	ADV
ftr-381	116	3	,	,	PUNCT
ftr-381	116	4	halacha	halacha	PROPN
ftr-381	116	5	refers	refer	VERB
ftr-381	116	6	to	to	ADP
ftr-381	116	7	judaism	judaism	NOUN
ftr-381	116	8	’s	’s	PART
ftr-381	116	9	normative	normative	ADJ
ftr-381	116	10	rules	rule	NOUN
ftr-381	116	11	and	and	CCONJ
ftr-381	116	12	encompasses	encompass	VERB
ftr-381	116	13	both	both	PRON
ftr-381	116	14	those	those	PRON
ftr-381	116	15	that	that	PRON
ftr-381	116	16	govern	govern	VERB
ftr-381	116	17	interpersonal	interpersonal	ADJ
ftr-381	116	18	relationships	relationship	NOUN
ftr-381	116	19	and	and	CCONJ
ftr-381	116	20	those	those	PRON
ftr-381	116	21	that	that	PRON
ftr-381	116	22	govern	govern	VERB
ftr-381	116	23	the	the	DET
ftr-381	116	24	relationship	relationship	NOUN
ftr-381	116	25	between	between	ADP
ftr-381	116	26	mankind	mankind	NOUN
ftr-381	116	27	and	and	CCONJ
ftr-381	116	28	god	god	PROPN
ftr-381	116	29	.	.	PUNCT
ftr-381	117	1	see	see	VERB
ftr-381	117	2	,	,	PUNCT
ftr-381	117	3	elon	elon	PROPN
ftr-381	117	4	,	,	PUNCT
ftr-381	117	5	menachem	menachem	PROPN
ftr-381	117	6	,	,	PUNCT
ftr-381	117	7	i	i	PROPN
ftr-381	117	8	jewish	jewish	ADJ
ftr-381	117	9	law	law	NOUN
ftr-381	117	10	:	:	PUNCT
ftr-381	117	11	history	history	NOUN
ftr-381	117	12	,	,	PUNCT
ftr-381	117	13	sources	source	NOUN
ftr-381	117	14	,	,	PUNCT
ftr-381	117	15	principles	principle	NOUN
ftr-381	117	16	93	93	NUM
ftr-381	117	17	-	-	SYM
ftr-381	117	18	104	104	NUM
ftr-381	117	19	(	(	PUNCT
ftr-381	117	20	hereafter	hereafter	ADJ
ftr-381	117	21	“	"	PUNCT
ftr-381	117	22	jewish	jewish	ADJ
ftr-381	117	23	law	law	NOUN
ftr-381	117	24	”	"	PUNCT
ftr-381	117	25	)	)	PUNCT
ftr-381	117	26	(	(	PUNCT
ftr-381	117	27	the	the	DET
ftr-381	117	28	jewish	jewish	ADJ
ftr-381	117	29	publication	publication	NOUN
ftr-381	117	30	society	society	PROPN
ftr-381	117	31	philadelphia	philadelphia	PROPN
ftr-381	117	32	jerusalem	jerusalem	PROPN
ftr-381	117	33	1994	1994	NUM
ftr-381	117	34	)	)	PUNCT
ftr-381	117	35	.	.	PUNCT
ftr-381	118	1	15	15	X
ftr-381	118	2	.	.	X
ftr-381	119	1	see	see	VERB
ftr-381	119	2	chodorow	chodorow	NOUN
ftr-381	119	3	,	,	PUNCT
ftr-381	119	4	agricultural	agricultural	ADJ
ftr-381	119	5	tithing	tithing	NOUN
ftr-381	119	6	and	and	CCONJ
ftr-381	119	7	(	(	PUNCT
ftr-381	119	8	flat	flat	ADJ
ftr-381	119	9	)	)	PUNCT
ftr-381	119	10	tax	tax	NOUN
ftr-381	119	11	complexity	complexity	NOUN
ftr-381	119	12	,	,	PUNCT
ftr-381	119	13	supra	supra	PROPN
ftr-381	119	14	note	note	NOUN
ftr-381	119	15	10	10	NUM
ftr-381	119	16	.	.	PUNCT
ftr-381	120	1	16	16	NUM
ftr-381	120	2	.	.	PUNCT
ftr-381	121	1	this	this	DET
ftr-381	121	2	information	information	NOUN
ftr-381	121	3	is	be	AUX
ftr-381	121	4	presented	present	VERB
ftr-381	121	5	largely	largely	ADV
ftr-381	121	6	without	without	ADP
ftr-381	121	7	footnotes	footnote	NOUN
ftr-381	121	8	.	.	PUNCT
ftr-381	122	1	for	for	ADP
ftr-381	122	2	those	those	PRON
ftr-381	122	3	interested	interested	ADJ
ftr-381	122	4	in	in	ADP
ftr-381	122	5	a	a	DET
ftr-381	122	6	more	more	ADV
ftr-381	122	7	detailed	detailed	ADJ
ftr-381	122	8	explanation	explanation	NOUN
ftr-381	122	9	of	of	ADP
ftr-381	122	10	both	both	DET
ftr-381	122	11	jewish	jewish	ADJ
ftr-381	122	12	law	law	NOUN
ftr-381	122	13	and	and	CCONJ
ftr-381	122	14	agricultural	agricultural	ADJ
ftr-381	122	15	tithing	tithing	NOUN
ftr-381	122	16	,	,	PUNCT
ftr-381	122	17	see	see	VERB
ftr-381	122	18	chodorow	chodorow	NOUN
ftr-381	122	19	,	,	PUNCT
ftr-381	122	20	agricultural	agricultural	ADJ
ftr-381	122	21	tithing	tithing	NOUN
ftr-381	122	22	and	and	CCONJ
ftr-381	122	23	(	(	PUNCT
ftr-381	122	24	flat	flat	ADJ
ftr-381	122	25	)	)	PUNCT
ftr-381	122	26	tax	tax	NOUN
ftr-381	122	27	complexity	complexity	NOUN
ftr-381	122	28	,	,	PUNCT
ftr-381	122	29	supra	supra	PROPN
ftr-381	122	30	note	note	NOUN
ftr-381	122	31	10	10	NUM
ftr-381	122	32	.	.	PUNCT
ftr-381	123	1	see	see	VERB
ftr-381	123	2	also	also	ADV
ftr-381	123	3	elon	elon	PROPN
ftr-381	123	4	,	,	PUNCT
ftr-381	123	5	supra	supra	PROPN
ftr-381	123	6	note	note	PROPN
ftr-381	123	7	14	14	NUM
ftr-381	123	8	(	(	PUNCT
ftr-381	123	9	describing	describe	VERB
ftr-381	123	10	the	the	DET
ftr-381	123	11	provenance	provenance	NOUN
ftr-381	123	12	and	and	CCONJ
ftr-381	123	13	structure	structure	NOUN
ftr-381	123	14	of	of	ADP
ftr-381	123	15	jewish	jewish	ADJ
ftr-381	123	16	law	law	NOUN
ftr-381	123	17	)	)	PUNCT
ftr-381	123	18	;	;	PUNCT
ftr-381	123	19	an	an	DET
ftr-381	123	20	introduction	introduction	NOUN
ftr-381	123	21	to	to	ADP
ftr-381	123	22	the	the	DET
ftr-381	123	23	history	history	NOUN
ftr-381	123	24	and	and	CCONJ
ftr-381	123	25	sources	source	NOUN
ftr-381	123	26	of	of	ADP
ftr-381	123	27	jewish	jewish	ADJ
ftr-381	123	28	law	law	NOUN
ftr-381	123	29	(	(	PUNCT
ftr-381	123	30	n.s	n.s	PROPN
ftr-381	123	31	.	.	PROPN
ftr-381	123	32	hecht	hecht	PROPN
ftr-381	123	33	,	,	PUNCT
ftr-381	123	34	b.s	b.s	PROPN
ftr-381	123	35	.	.	PROPN
ftr-381	123	36	jackson	jackson	PROPN
ftr-381	123	37	,	,	PUNCT
ftr-381	123	38	s.m	s.m	PROPN
ftr-381	123	39	.	.	PROPN
ftr-381	123	40	passamanek	passamanek	PROPN
ftr-381	123	41	,	,	PUNCT
ftr-381	123	42	d.	d.	PROPN
ftr-381	123	43	piatelli	piatelli	PROPN
ftr-381	123	44	,	,	PUNCT
ftr-381	123	45	a.m	a.m	PROPN
ftr-381	123	46	rabello	rabello	PROPN
ftr-381	123	47	eds	eds	PROPN
ftr-381	123	48	)	)	PUNCT
ftr-381	123	49	clarendon	clarendon	PROPN
ftr-381	123	50	press	press	NOUN
ftr-381	123	51	1996	1996	NUM
ftr-381	123	52	.	.	PUNCT
ftr-381	124	1	17	17	NUM
ftr-381	124	2	.	.	X
ftr-381	125	1	for	for	ADP
ftr-381	125	2	a	a	DET
ftr-381	125	3	description	description	NOUN
ftr-381	125	4	of	of	ADP
ftr-381	125	5	the	the	DET
ftr-381	125	6	academic	academic	ADJ
ftr-381	125	7	scholarship	scholarship	NOUN
ftr-381	125	8	regarding	regard	VERB
ftr-381	125	9	the	the	DET
ftr-381	125	10	bible	bible	NOUN
ftr-381	125	11	,	,	PUNCT
ftr-381	125	12	see	see	VERB
ftr-381	125	13	richard	richard	PROPN
ftr-381	125	14	friedman	friedman	PROPN
ftr-381	125	15	,	,	PUNCT
ftr-381	125	16	who	who	PRON
ftr-381	125	17	wrote	write	VERB
ftr-381	125	18	the	the	DET
ftr-381	125	19	bible	bible	NOUN
ftr-381	125	20	?	?	PUNCT
ftr-381	126	1	(	(	PUNCT
ftr-381	126	2	1987	1987	NUM
ftr-381	126	3	)	)	PUNCT
ftr-381	126	4	.	.	PUNCT
ftr-381	127	1	18	18	NUM
ftr-381	127	2	.	.	X
ftr-381	128	1	two	two	NUM
ftr-381	128	2	versions	version	NOUN
ftr-381	128	3	of	of	ADP
ftr-381	128	4	the	the	DET
ftr-381	128	5	gemara	gemara	NOUN
ftr-381	128	6	exist	exist	VERB
ftr-381	128	7	,	,	PUNCT
ftr-381	128	8	one	one	NUM
ftr-381	128	9	compiled	compile	VERB
ftr-381	128	10	in	in	ADP
ftr-381	128	11	jerusalem	jerusalem	PROPN
ftr-381	128	12	and	and	CCONJ
ftr-381	128	13	the	the	DET
ftr-381	128	14	other	other	ADJ
ftr-381	128	15	in	in	ADP
ftr-381	128	16	babylon	babylon	PROPN
ftr-381	128	17	.	.	PUNCT
ftr-381	129	1	tradition	tradition	NOUN
ftr-381	129	2	,	,	PUNCT
ftr-381	129	3	commonly	commonly	ADV
ftr-381	129	4	referred	refer	VERB
ftr-381	129	5	to	to	ADP
ftr-381	129	6	as	as	ADP
ftr-381	129	7	halacha	halacha	NOUN
ftr-381	129	8	,	,	PUNCT
ftr-381	129	9	and	and	CCONJ
ftr-381	129	10	the	the	DET
ftr-381	129	11	laws	law	NOUN
ftr-381	129	12	of	of	ADP
ftr-381	129	13	agricultural	agricultural	ADJ
ftr-381	129	14	tithing.14	tithing.14	NOUN
ftr-381	129	15	i	i	PRON
ftr-381	129	16	have	have	AUX
ftr-381	129	17	previously	previously	ADV
ftr-381	129	18	set	set	VERB
ftr-381	129	19	forth	forth	ADP
ftr-381	129	20	a	a	DET
ftr-381	129	21	detailed	detailed	ADJ
ftr-381	129	22	account	account	NOUN
ftr-381	129	23	of	of	ADP
ftr-381	129	24	both	both	PRON
ftr-381	129	25	and	and	CCONJ
ftr-381	129	26	will	will	AUX
ftr-381	129	27	not	not	PART
ftr-381	129	28	repeat	repeat	VERB
ftr-381	129	29	that15	that15	NOUN
ftr-381	129	30	material	material	NOUN
ftr-381	129	31	here	here	ADV
ftr-381	129	32	.	.	PUNCT
ftr-381	130	1	nonetheless	nonetheless	ADV
ftr-381	130	2	,	,	PUNCT
ftr-381	130	3	for	for	ADP
ftr-381	130	4	those	those	PRON
ftr-381	130	5	unfamiliar	unfamiliar	ADJ
ftr-381	130	6	with	with	ADP
ftr-381	130	7	jewish	jewish	ADJ
ftr-381	130	8	law	law	NOUN
ftr-381	130	9	or	or	CCONJ
ftr-381	130	10	the	the	DET
ftr-381	130	11	basic	basic	ADJ
ftr-381	130	12	rules	rule	NOUN
ftr-381	130	13	of	of	ADP
ftr-381	130	14	agricultural	agricultural	ADJ
ftr-381	130	15	tithing	tithing	NOUN
ftr-381	130	16	,	,	PUNCT
ftr-381	130	17	i	i	PRON
ftr-381	130	18	present	present	VERB
ftr-381	130	19	here	here	ADV
ftr-381	130	20	a	a	DET
ftr-381	130	21	brief	brief	ADJ
ftr-381	130	22	summary	summary	NOUN
ftr-381	130	23	of	of	ADP
ftr-381	130	24	the	the	DET
ftr-381	130	25	most	most	ADV
ftr-381	130	26	relevant	relevant	ADJ
ftr-381	130	27	information.16	information.16	PROPN
ftr-381	130	28	significant	significant	ADJ
ftr-381	130	29	differences	difference	NOUN
ftr-381	130	30	of	of	ADP
ftr-381	130	31	opinion	opinion	NOUN
ftr-381	130	32	exist	exist	VERB
ftr-381	130	33	both	both	CCONJ
ftr-381	130	34	within	within	ADP
ftr-381	130	35	judaism	judaism	NOUN
ftr-381	130	36	and	and	CCONJ
ftr-381	130	37	academia	academia	NOUN
ftr-381	130	38	regarding	regard	VERB
ftr-381	130	39	the	the	DET
ftr-381	130	40	provenance	provenance	NOUN
ftr-381	130	41	and	and	CCONJ
ftr-381	130	42	significance	significance	NOUN
ftr-381	130	43	of	of	ADP
ftr-381	130	44	the	the	DET
ftr-381	130	45	earliest	early	ADJ
ftr-381	130	46	written	write	VERB
ftr-381	130	47	texts	text	NOUN
ftr-381	130	48	and	and	CCONJ
ftr-381	130	49	the	the	DET
ftr-381	130	50	extent	extent	NOUN
ftr-381	130	51	to	to	PART
ftr-381	130	52	which	which	PRON
ftr-381	130	53	the	the	DET
ftr-381	130	54	practices	practice	NOUN
ftr-381	130	55	described	describe	VERB
ftr-381	130	56	in	in	ADP
ftr-381	130	57	the	the	DET
ftr-381	130	58	torah	torah	PROPN
ftr-381	130	59	were	be	AUX
ftr-381	130	60	actually	actually	ADV
ftr-381	130	61	observed	observe	VERB
ftr-381	130	62	.	.	PUNCT
ftr-381	131	1	i	i	PRON
ftr-381	131	2	present	present	VERB
ftr-381	131	3	here	here	ADV
ftr-381	131	4	the	the	DET
ftr-381	131	5	literal	literal	ADJ
ftr-381	131	6	version	version	NOUN
ftr-381	131	7	,	,	PUNCT
ftr-381	131	8	as	as	ADP
ftr-381	131	9	those	those	PRON
ftr-381	131	10	who	who	PRON
ftr-381	131	11	developed	develop	VERB
ftr-381	131	12	the	the	DET
ftr-381	131	13	laws	law	NOUN
ftr-381	131	14	of	of	ADP
ftr-381	131	15	maaser	maaser	ADJ
ftr-381	131	16	kesafim	kesafim	NOUN
ftr-381	131	17	subscribed	subscribe	VERB
ftr-381	131	18	to	to	ADP
ftr-381	131	19	that	that	DET
ftr-381	131	20	view.17	view.17	PROPN
ftr-381	131	21	a.	a.	NOUN
ftr-381	131	22	jewish	jewish	ADJ
ftr-381	131	23	legal	legal	ADJ
ftr-381	131	24	authority	authority	NOUN
ftr-381	131	25	according	accord	VERB
ftr-381	131	26	to	to	ADP
ftr-381	131	27	tradition	tradition	NOUN
ftr-381	131	28	,	,	PUNCT
ftr-381	131	29	moses	moses	PROPN
ftr-381	131	30	wrote	write	VERB
ftr-381	131	31	the	the	DET
ftr-381	131	32	first	first	ADJ
ftr-381	131	33	five	five	NUM
ftr-381	131	34	books	book	NOUN
ftr-381	131	35	of	of	ADP
ftr-381	131	36	the	the	DET
ftr-381	131	37	bible	bible	NOUN
ftr-381	131	38	,	,	PUNCT
ftr-381	131	39	commonly	commonly	ADV
ftr-381	131	40	referred	refer	VERB
ftr-381	131	41	to	to	ADP
ftr-381	131	42	as	as	ADP
ftr-381	131	43	the	the	DET
ftr-381	131	44	torah	torah	PROPN
ftr-381	131	45	.	.	PUNCT
ftr-381	132	1	these	these	DET
ftr-381	132	2	books	book	NOUN
ftr-381	132	3	contain	contain	VERB
ftr-381	132	4	the	the	DET
ftr-381	132	5	laws	law	NOUN
ftr-381	132	6	god	god	PROPN
ftr-381	132	7	gave	give	VERB
ftr-381	132	8	to	to	ADP
ftr-381	132	9	moses	moses	PROPN
ftr-381	132	10	on	on	ADP
ftr-381	132	11	mt	mt	PROPN
ftr-381	132	12	.	.	PROPN
ftr-381	132	13	sinai	sinai	PROPN
ftr-381	132	14	and	and	CCONJ
ftr-381	132	15	during	during	ADP
ftr-381	132	16	the	the	DET
ftr-381	132	17	sojourn	sojourn	NOUN
ftr-381	132	18	in	in	ADP
ftr-381	132	19	the	the	DET
ftr-381	132	20	desert	desert	NOUN
ftr-381	132	21	.	.	PUNCT
ftr-381	133	1	as	as	ADP
ftr-381	133	2	god	god	PROPN
ftr-381	133	3	’s	’s	PART
ftr-381	133	4	law	law	NOUN
ftr-381	133	5	,	,	PUNCT
ftr-381	133	6	it	it	PRON
ftr-381	133	7	sits	sit	VERB
ftr-381	133	8	atop	atop	ADP
ftr-381	133	9	the	the	DET
ftr-381	133	10	legal	legal	ADJ
ftr-381	133	11	hierarchy	hierarchy	NOUN
ftr-381	133	12	.	.	PUNCT
ftr-381	134	1	the	the	DET
ftr-381	134	2	mishnah	mishnah	PROPN
ftr-381	134	3	and	and	CCONJ
ftr-381	134	4	gemara	gemara	PROPN
ftr-381	134	5	,	,	PUNCT
ftr-381	134	6	collectively	collectively	ADV
ftr-381	134	7	referred	refer	VERB
ftr-381	134	8	to	to	ADP
ftr-381	134	9	as	as	ADP
ftr-381	134	10	the	the	DET
ftr-381	134	11	talmud	talmud	NOUN
ftr-381	134	12	,	,	PUNCT
ftr-381	134	13	were	be	AUX
ftr-381	134	14	created	create	VERB
ftr-381	134	15	in	in	ADP
ftr-381	134	16	the	the	DET
ftr-381	134	17	third	third	ADJ
ftr-381	134	18	and	and	CCONJ
ftr-381	134	19	seventh	seventh	ADJ
ftr-381	134	20	centuries	century	NOUN
ftr-381	134	21	of	of	ADP
ftr-381	134	22	the	the	DET
ftr-381	134	23	common	common	ADJ
ftr-381	134	24	era	era	NOUN
ftr-381	134	25	,	,	PUNCT
ftr-381	134	26	respectively.18	respectively.18	VERB
ftr-381	134	27	they	they	PRON
ftr-381	134	28	contain	contain	VERB
ftr-381	134	29	details	detail	NOUN
ftr-381	134	30	of	of	ADP
ftr-381	134	31	how	how	SCONJ
ftr-381	134	32	the	the	DET
ftr-381	134	33	laws	law	NOUN
ftr-381	134	34	set	set	VERB
ftr-381	134	35	forth	forth	ADP
ftr-381	134	36	in	in	ADP
ftr-381	134	37	the	the	DET
ftr-381	134	38	torah	torah	PROPN
ftr-381	134	39	were	be	AUX
ftr-381	134	40	to	to	PART
ftr-381	134	41	operate	operate	VERB
ftr-381	134	42	.	.	PUNCT
ftr-381	135	1	the	the	DET
ftr-381	135	2	rules	rule	NOUN
ftr-381	135	3	recorded	record	VERB
ftr-381	135	4	in	in	ADP
ftr-381	135	5	the	the	DET
ftr-381	135	6	talmud	talmud	NOUN
ftr-381	135	7	can	can	AUX
ftr-381	135	8	be	be	AUX
ftr-381	135	9	broken	break	VERB
ftr-381	135	10	down	down	ADP
ftr-381	135	11	into	into	ADP
ftr-381	135	12	three	three	NUM
ftr-381	135	13	categories	category	NOUN
ftr-381	135	14	.	.	PUNCT
ftr-381	136	1	some	some	PRON
ftr-381	136	2	were	be	AUX
ftr-381	136	3	revealed	reveal	VERB
ftr-381	136	4	to	to	ADP
ftr-381	136	5	moses	moses	PROPN
ftr-381	136	6	on	on	ADP
ftr-381	136	7	mt	mt	PROPN
ftr-381	136	8	.	.	PROPN
ftr-381	136	9	sinai	sinai	PROPN
ftr-381	136	10	.	.	PUNCT
ftr-381	137	1	however	however	ADV
ftr-381	137	2	,	,	PUNCT
ftr-381	137	3	unlike	unlike	ADP
ftr-381	137	4	the	the	DET
ftr-381	137	5	rules	rule	NOUN
ftr-381	137	6	moses	moses	PROPN
ftr-381	137	7	set	set	VERB
ftr-381	137	8	down	down	ADP
ftr-381	137	9	in	in	ADP
ftr-381	137	10	the	the	DET
ftr-381	137	11	torah	torah	PROPN
ftr-381	137	12	,	,	PUNCT
ftr-381	137	13	these	these	DET
ftr-381	137	14	rules	rule	NOUN
ftr-381	137	15	were	be	AUX
ftr-381	137	16	passed	pass	VERB
ftr-381	137	17	down	down	ADP
ftr-381	137	18	as	as	ADP
ftr-381	137	19	part	part	NOUN
ftr-381	137	20	of	of	ADP
ftr-381	137	21	an	an	DET
ftr-381	137	22	oral	oral	ADJ
ftr-381	137	23	tradition	tradition	NOUN
ftr-381	137	24	until	until	SCONJ
ftr-381	137	25	committed	commit	VERB
ftr-381	137	26	to	to	ADP
ftr-381	137	27	writing	write	VERB
ftr-381	137	28	in	in	ADP
ftr-381	137	29	these	these	DET
ftr-381	137	30	works	work	NOUN
ftr-381	137	31	.	.	PUNCT
ftr-381	138	1	others	other	NOUN
ftr-381	138	2	are	be	AUX
ftr-381	138	3	rabbinic	rabbinic	ADJ
ftr-381	138	4	interpretation	interpretation	NOUN
ftr-381	138	5	of	of	ADP
ftr-381	138	6	god	god	PROPN
ftr-381	138	7	’s	’s	PART
ftr-381	138	8	laws	law	NOUN
ftr-381	138	9	.	.	PUNCT
ftr-381	139	1	finally	finally	ADV
ftr-381	139	2	,	,	PUNCT
ftr-381	139	3	some	some	PRON
ftr-381	139	4	are	be	AUX
ftr-381	139	5	rabbinic	rabbinic	ADJ
ftr-381	139	6	law	law	NOUN
ftr-381	139	7	,	,	PUNCT
ftr-381	139	8	i.e.	i.e.	X
ftr-381	139	9	,	,	PUNCT
ftr-381	139	10	rules	rule	VERB
ftr-381	139	11	the	the	DET
ftr-381	139	12	rabbis	rabbis	PROPN
ftr-381	139	13	developed	develop	VERB
ftr-381	139	14	to	to	PART
ftr-381	139	15	“	"	PUNCT
ftr-381	139	16	build	build	VERB
ftr-381	139	17	a	a	DET
ftr-381	139	18	fence	fence	NOUN
ftr-381	139	19	around	around	ADP
ftr-381	139	20	the	the	DET
ftr-381	139	21	torah	torah	PROPN
ftr-381	139	22	”	"	PUNCT
ftr-381	139	23	and	and	CCONJ
ftr-381	139	24	thereby	thereby	ADV
ftr-381	139	25	prevent	prevent	VERB
ftr-381	139	26	people	people	NOUN
ftr-381	139	27	from	from	ADP
ftr-381	139	28	inadvertently	inadvertently	ADV
ftr-381	139	29	violating	violate	VERB
ftr-381	139	30	god	god	PROPN
ftr-381	139	31	’s	’s	PART
ftr-381	139	32	law	law	NOUN
ftr-381	139	33	.	.	PUNCT
ftr-381	140	1	it	it	PRON
ftr-381	140	2	is	be	AUX
ftr-381	140	3	often	often	ADV
ftr-381	140	4	difficult	difficult	ADJ
ftr-381	140	5	to	to	PART
ftr-381	140	6	distinguish	distinguish	VERB
ftr-381	140	7	which	which	DET
ftr-381	140	8	rules	rule	NOUN
ftr-381	140	9	are	be	AUX
ftr-381	140	10	god	god	PROPN
ftr-381	140	11	’s	’s	NOUN
ftr-381	140	12	and	and	CCONJ
ftr-381	140	13	2007	2007	NUM
ftr-381	140	14	]	]	X
ftr-381	140	15	maaser	maaser	ADJ
ftr-381	140	16	kesafim	kesafim	NOUN
ftr-381	140	17	and	and	CCONJ
ftr-381	140	18	the	the	DET
ftr-381	140	19	development	development	NOUN
ftr-381	140	20	of	of	ADP
ftr-381	140	21	tax	tax	NOUN
ftr-381	140	22	law	law	NOUN
ftr-381	140	23	159	159	NUM
ftr-381	140	24	19	19	NUM
ftr-381	140	25	.	.	PUNCT
ftr-381	141	1	an	an	DET
ftr-381	141	2	aramaic	aramaic	PROPN
ftr-381	141	3	phrase	phrase	NOUN
ftr-381	141	4	meaning	mean	VERB
ftr-381	141	5	“	"	PUNCT
ftr-381	141	6	from	from	ADP
ftr-381	141	7	the	the	DET
ftr-381	141	8	torah	torah	PROPN
ftr-381	141	9	.	.	PUNCT
ftr-381	141	10	”	"	PUNCT
ftr-381	142	1	20	20	NUM
ftr-381	142	2	.	.	PUNCT
ftr-381	143	1	an	an	DET
ftr-381	143	2	aramaic	aramaic	PROPN
ftr-381	143	3	phrase	phrase	NOUN
ftr-381	143	4	meaning	mean	VERB
ftr-381	143	5	“	"	PUNCT
ftr-381	143	6	from	from	ADP
ftr-381	143	7	or	or	CCONJ
ftr-381	143	8	of	of	ADP
ftr-381	143	9	the	the	DET
ftr-381	143	10	scholars	scholar	NOUN
ftr-381	143	11	.	.	PUNCT
ftr-381	143	12	”	"	PUNCT
ftr-381	143	13	which	which	PRON
ftr-381	143	14	derive	derive	VERB
ftr-381	143	15	from	from	ADP
ftr-381	143	16	the	the	DET
ftr-381	143	17	rabbis	rabbis	PROPN
ftr-381	143	18	,	,	PUNCT
ftr-381	143	19	but	but	CCONJ
ftr-381	143	20	the	the	DET
ftr-381	143	21	talmud	talmud	NOUN
ftr-381	143	22	is	be	AUX
ftr-381	143	23	generally	generally	ADV
ftr-381	143	24	afforded	afford	VERB
ftr-381	143	25	equal	equal	ADJ
ftr-381	143	26	weight	weight	NOUN
ftr-381	143	27	to	to	ADP
ftr-381	143	28	the	the	DET
ftr-381	143	29	torah	torah	PROPN
ftr-381	143	30	.	.	PUNCT
ftr-381	144	1	some	some	PRON
ftr-381	144	2	of	of	ADP
ftr-381	144	3	the	the	DET
ftr-381	144	4	most	most	ADV
ftr-381	144	5	distinguished	distinguished	ADJ
ftr-381	144	6	rabbis	rabbis	PROPN
ftr-381	144	7	created	create	VERB
ftr-381	144	8	commentaries	commentary	NOUN
ftr-381	144	9	on	on	ADP
ftr-381	144	10	the	the	DET
ftr-381	144	11	torah	torah	PROPN
ftr-381	144	12	and	and	CCONJ
ftr-381	144	13	talmud	talmud	PROPN
ftr-381	144	14	,	,	PUNCT
ftr-381	144	15	which	which	PRON
ftr-381	144	16	have	have	AUX
ftr-381	144	17	become	become	VERB
ftr-381	144	18	an	an	DET
ftr-381	144	19	integral	integral	ADJ
ftr-381	144	20	part	part	NOUN
ftr-381	144	21	of	of	ADP
ftr-381	144	22	the	the	DET
ftr-381	144	23	legal	legal	ADJ
ftr-381	144	24	tradition	tradition	NOUN
ftr-381	144	25	.	.	PUNCT
ftr-381	145	1	for	for	ADP
ftr-381	145	2	instance	instance	NOUN
ftr-381	145	3	,	,	PUNCT
ftr-381	145	4	the	the	DET
ftr-381	145	5	commentaries	commentary	NOUN
ftr-381	145	6	of	of	ADP
ftr-381	145	7	rashi	rashi	PROPN
ftr-381	145	8	(	(	PUNCT
ftr-381	145	9	1040	1040	NUM
ftr-381	145	10	-	-	SYM
ftr-381	145	11	1105	1105	NUM
ftr-381	145	12	)	)	PUNCT
ftr-381	145	13	and	and	CCONJ
ftr-381	145	14	the	the	DET
ftr-381	145	15	tosofists	tosofist	NOUN
ftr-381	145	16	,	,	PUNCT
ftr-381	145	17	rashi	rashi	PROPN
ftr-381	145	18	’s	’s	PART
ftr-381	145	19	literal	literal	ADJ
ftr-381	145	20	and	and	CCONJ
ftr-381	145	21	intellectual	intellectual	ADJ
ftr-381	145	22	descendants	descendant	NOUN
ftr-381	145	23	,	,	PUNCT
ftr-381	145	24	are	be	AUX
ftr-381	145	25	routinely	routinely	ADV
ftr-381	145	26	printed	print	VERB
ftr-381	145	27	alongside	alongside	ADP
ftr-381	145	28	the	the	DET
ftr-381	145	29	text	text	NOUN
ftr-381	145	30	of	of	ADP
ftr-381	145	31	the	the	DET
ftr-381	145	32	talmud	talmud	NOUN
ftr-381	145	33	.	.	PUNCT
ftr-381	146	1	such	such	ADJ
ftr-381	146	2	commentaries	commentary	NOUN
ftr-381	146	3	are	be	AUX
ftr-381	146	4	often	often	ADV
ftr-381	146	5	viewed	view	VERB
ftr-381	146	6	as	as	ADP
ftr-381	146	7	authoritative	authoritative	ADJ
ftr-381	146	8	regarding	regard	VERB
ftr-381	146	9	the	the	DET
ftr-381	146	10	proper	proper	ADJ
ftr-381	146	11	interpretation	interpretation	NOUN
ftr-381	146	12	of	of	ADP
ftr-381	146	13	the	the	DET
ftr-381	146	14	underlying	underlie	VERB
ftr-381	146	15	texts	text	NOUN
ftr-381	146	16	.	.	PUNCT
ftr-381	147	1	in	in	ADP
ftr-381	147	2	addition	addition	NOUN
ftr-381	147	3	,	,	PUNCT
ftr-381	147	4	several	several	ADJ
ftr-381	147	5	rabbis	rabbis	PROPN
ftr-381	147	6	have	have	AUX
ftr-381	147	7	attempted	attempt	VERB
ftr-381	147	8	to	to	PART
ftr-381	147	9	codify	codify	VERB
ftr-381	147	10	the	the	DET
ftr-381	147	11	law	law	NOUN
ftr-381	147	12	.	.	PUNCT
ftr-381	148	1	the	the	DET
ftr-381	148	2	most	most	ADV
ftr-381	148	3	important	important	ADJ
ftr-381	148	4	of	of	ADP
ftr-381	148	5	these	these	DET
ftr-381	148	6	efforts	effort	NOUN
ftr-381	148	7	for	for	ADP
ftr-381	148	8	our	our	PRON
ftr-381	148	9	purposes	purpose	NOUN
ftr-381	148	10	are	be	AUX
ftr-381	148	11	the	the	DET
ftr-381	148	12	mishneh	mishneh	NOUN
ftr-381	148	13	torah	torah	PROPN
ftr-381	148	14	by	by	ADP
ftr-381	148	15	rabbi	rabbi	PROPN
ftr-381	148	16	moshe	moshe	PROPN
ftr-381	148	17	ben	ben	PROPN
ftr-381	148	18	maimon	maimon	PROPN
ftr-381	148	19	(	(	PUNCT
ftr-381	148	20	1135	1135	NUM
ftr-381	148	21	-	-	SYM
ftr-381	148	22	1204	1204	NUM
ftr-381	148	23	)	)	PUNCT
ftr-381	148	24	,	,	PUNCT
ftr-381	148	25	(	(	PUNCT
ftr-381	148	26	maimonides	maimonide	NOUN
ftr-381	148	27	or	or	CCONJ
ftr-381	148	28	rambam	rambam	PROPN
ftr-381	148	29	)	)	PUNCT
ftr-381	148	30	,	,	PUNCT
ftr-381	148	31	the	the	DET
ftr-381	148	32	arbah	arbah	NOUN
ftr-381	148	33	turim	turim	NOUN
ftr-381	148	34	,	,	PUNCT
ftr-381	148	35	by	by	ADP
ftr-381	148	36	rabbenu	rabbenu	PROPN
ftr-381	148	37	yaakov	yaakov	PROPN
ftr-381	148	38	ben	ben	PROPN
ftr-381	148	39	asher	asher	PROPN
ftr-381	148	40	(	(	PUNCT
ftr-381	148	41	1269	1269	NUM
ftr-381	148	42	-	-	SYM
ftr-381	148	43	1340	1340	NUM
ftr-381	148	44	)	)	PUNCT
ftr-381	148	45	(	(	PUNCT
ftr-381	148	46	the	the	DET
ftr-381	148	47	tur	tur	X
ftr-381	148	48	)	)	PUNCT
ftr-381	148	49	,	,	PUNCT
ftr-381	148	50	and	and	CCONJ
ftr-381	148	51	the	the	DET
ftr-381	148	52	shulchan	shulchan	ADJ
ftr-381	148	53	aruch	aruch	NOUN
ftr-381	148	54	by	by	ADP
ftr-381	148	55	rabbi	rabbi	PROPN
ftr-381	148	56	yosef	yosef	PROPN
ftr-381	148	57	karo	karo	PROPN
ftr-381	148	58	(	(	PUNCT
ftr-381	148	59	1488	1488	NUM
ftr-381	148	60	-	-	SYM
ftr-381	148	61	1575	1575	NUM
ftr-381	148	62	)	)	PUNCT
ftr-381	148	63	.	.	PUNCT
ftr-381	149	1	as	as	ADP
ftr-381	149	2	with	with	ADP
ftr-381	149	3	the	the	DET
ftr-381	149	4	torah	torah	PROPN
ftr-381	149	5	and	and	CCONJ
ftr-381	149	6	talmud	talmud	PROPN
ftr-381	149	7	,	,	PUNCT
ftr-381	149	8	numerous	numerous	ADJ
ftr-381	149	9	rabbis	rabbis	PROPN
ftr-381	149	10	have	have	AUX
ftr-381	149	11	written	write	VERB
ftr-381	149	12	commentaries	commentary	NOUN
ftr-381	149	13	on	on	ADP
ftr-381	149	14	these	these	DET
ftr-381	149	15	codes	code	NOUN
ftr-381	149	16	,	,	PUNCT
ftr-381	149	17	many	many	ADJ
ftr-381	149	18	of	of	ADP
ftr-381	149	19	which	which	PRON
ftr-381	149	20	have	have	AUX
ftr-381	149	21	become	become	VERB
ftr-381	149	22	authoritative	authoritative	ADJ
ftr-381	149	23	in	in	ADP
ftr-381	149	24	their	their	PRON
ftr-381	149	25	own	own	ADJ
ftr-381	149	26	right	right	NOUN
ftr-381	149	27	.	.	PUNCT
ftr-381	150	1	examples	example	NOUN
ftr-381	150	2	of	of	ADP
ftr-381	150	3	such	such	ADJ
ftr-381	150	4	commentaries	commentary	NOUN
ftr-381	150	5	include	include	VERB
ftr-381	150	6	the	the	DET
ftr-381	150	7	mapa	mapa	NOUN
ftr-381	150	8	by	by	ADP
ftr-381	150	9	rabbi	rabbi	PROPN
ftr-381	150	10	moshe	moshe	PROPN
ftr-381	150	11	be	be	AUX
ftr-381	150	12	yisrael	yisrael	PROPN
ftr-381	150	13	isserles	isserle	NOUN
ftr-381	150	14	(	(	PUNCT
ftr-381	150	15	c.	c.	PROPN
ftr-381	150	16	1525	1525	NUM
ftr-381	150	17	–	–	PUNCT
ftr-381	150	18	1572	1572	NUM
ftr-381	150	19	)	)	PUNCT
ftr-381	150	20	(	(	PUNCT
ftr-381	150	21	rema	rema	PROPN
ftr-381	150	22	)	)	PUNCT
ftr-381	150	23	,	,	PUNCT
ftr-381	150	24	and	and	CCONJ
ftr-381	150	25	the	the	DET
ftr-381	150	26	aruch	aruch	ADJ
ftr-381	150	27	hashulcan	hashulcan	NOUN
ftr-381	150	28	by	by	ADP
ftr-381	150	29	rabbi	rabbi	PROPN
ftr-381	150	30	yechiel	yechiel	PROPN
ftr-381	150	31	michal	michal	PROPN
ftr-381	150	32	epstein	epstein	PROPN
ftr-381	150	33	(	(	PUNCT
ftr-381	150	34	1835	1835	NUM
ftr-381	150	35	-	-	SYM
ftr-381	150	36	1905	1905	NUM
ftr-381	150	37	)	)	PUNCT
ftr-381	150	38	,	,	PUNCT
ftr-381	150	39	both	both	DET
ftr-381	150	40	commentaries	commentary	NOUN
ftr-381	150	41	on	on	ADP
ftr-381	150	42	the	the	DET
ftr-381	150	43	shulchan	shulchan	PROPN
ftr-381	150	44	aruch	aruch	PROPN
ftr-381	150	45	.	.	PUNCT
ftr-381	151	1	finally	finally	ADV
ftr-381	151	2	,	,	PUNCT
ftr-381	151	3	a	a	DET
ftr-381	151	4	number	number	NOUN
ftr-381	151	5	of	of	ADP
ftr-381	151	6	respected	respected	ADJ
ftr-381	151	7	rabbis	rabbis	PROPN
ftr-381	151	8	have	have	AUX
ftr-381	151	9	published	publish	VERB
ftr-381	151	10	their	their	PRON
ftr-381	151	11	legal	legal	ADJ
ftr-381	151	12	opinions	opinion	NOUN
ftr-381	151	13	either	either	CCONJ
ftr-381	151	14	from	from	ADP
ftr-381	151	15	specific	specific	ADJ
ftr-381	151	16	cases	case	NOUN
ftr-381	151	17	they	they	PRON
ftr-381	151	18	adjudicated	adjudicate	VERB
ftr-381	151	19	or	or	CCONJ
ftr-381	151	20	in	in	ADP
ftr-381	151	21	response	response	NOUN
ftr-381	151	22	to	to	ADP
ftr-381	151	23	questions	question	NOUN
ftr-381	151	24	posed	pose	VERB
ftr-381	151	25	to	to	ADP
ftr-381	151	26	them	they	PRON
ftr-381	151	27	on	on	ADP
ftr-381	151	28	various	various	ADJ
ftr-381	151	29	aspects	aspect	NOUN
ftr-381	151	30	of	of	ADP
ftr-381	151	31	the	the	DET
ftr-381	151	32	law	law	NOUN
ftr-381	151	33	.	.	PUNCT
ftr-381	152	1	these	these	DET
ftr-381	152	2	opinions	opinion	NOUN
ftr-381	152	3	are	be	AUX
ftr-381	152	4	known	know	VERB
ftr-381	152	5	as	as	ADP
ftr-381	152	6	she’elot	she’elot	NOUN
ftr-381	152	7	u’teshuvot	u’teshuvot	NOUN
ftr-381	152	8	,	,	PUNCT
ftr-381	152	9	shu’t	shu’t	NOUN
ftr-381	152	10	,	,	PUNCT
ftr-381	152	11	or	or	CCONJ
ftr-381	152	12	responsa	responsa	ADJ
ftr-381	152	13	literature	literature	NOUN
ftr-381	152	14	.	.	PUNCT
ftr-381	153	1	many	many	ADJ
ftr-381	153	2	of	of	ADP
ftr-381	153	3	the	the	DET
ftr-381	153	4	laws	law	NOUN
ftr-381	153	5	of	of	ADP
ftr-381	153	6	maaser	maaser	ADJ
ftr-381	153	7	kesafim	kesafim	NOUN
ftr-381	153	8	were	be	AUX
ftr-381	153	9	developed	develop	VERB
ftr-381	153	10	in	in	ADP
ftr-381	153	11	this	this	DET
ftr-381	153	12	literature	literature	NOUN
ftr-381	153	13	,	,	PUNCT
ftr-381	153	14	as	as	SCONJ
ftr-381	153	15	people	people	NOUN
ftr-381	153	16	sought	seek	VERB
ftr-381	153	17	the	the	DET
ftr-381	153	18	advice	advice	NOUN
ftr-381	153	19	of	of	ADP
ftr-381	153	20	rabbis	rabbis	PROPN
ftr-381	153	21	in	in	ADP
ftr-381	153	22	their	their	PRON
ftr-381	153	23	struggle	struggle	NOUN
ftr-381	153	24	to	to	PART
ftr-381	153	25	understand	understand	VERB
ftr-381	153	26	their	their	PRON
ftr-381	153	27	obligations	obligation	NOUN
ftr-381	153	28	in	in	ADP
ftr-381	153	29	an	an	DET
ftr-381	153	30	increasingly	increasingly	ADV
ftr-381	153	31	sophisticated	sophisticated	ADJ
ftr-381	153	32	economy	economy	NOUN
ftr-381	153	33	.	.	PUNCT
ftr-381	154	1	as	as	ADP
ftr-381	154	2	a	a	DET
ftr-381	154	3	result	result	NOUN
ftr-381	154	4	of	of	ADP
ftr-381	154	5	this	this	DET
ftr-381	154	6	structure	structure	NOUN
ftr-381	154	7	,	,	PUNCT
ftr-381	154	8	religious	religious	ADJ
ftr-381	154	9	obligations	obligation	NOUN
ftr-381	154	10	in	in	ADP
ftr-381	154	11	judaism	judaism	NOUN
ftr-381	154	12	can	can	AUX
ftr-381	154	13	have	have	VERB
ftr-381	154	14	three	three	NUM
ftr-381	154	15	sources	source	NOUN
ftr-381	154	16	:	:	PUNCT
ftr-381	154	17	the	the	DET
ftr-381	154	18	torah	torah	PROPN
ftr-381	154	19	(	(	PUNCT
ftr-381	154	20	de	de	NOUN
ftr-381	154	21	-	-	NOUN
ftr-381	154	22	oraita	oraita	NOUN
ftr-381	154	23	)	)	PUNCT
ftr-381	154	24	,	,	PUNCT
ftr-381	154	25	the	the	DET
ftr-381	154	26	rabbis	rabbis	PROPN
ftr-381	154	27	(	(	PUNCT
ftr-381	154	28	de	de	X
ftr-381	154	29	-	-	NOUN
ftr-381	154	30	rabbanan	rabbanan	ADJ
ftr-381	154	31	)	)	PUNCT
ftr-381	154	32	,	,	PUNCT
ftr-381	154	33	and	and	CCONJ
ftr-381	154	34	custom19	custom19	PROPN
ftr-381	154	35	20	20	NUM
ftr-381	154	36	(	(	PUNCT
ftr-381	154	37	minhag	minhag	PROPN
ftr-381	154	38	)	)	PUNCT
ftr-381	154	39	.	.	PUNCT
ftr-381	155	1	the	the	DET
ftr-381	155	2	source	source	NOUN
ftr-381	155	3	of	of	ADP
ftr-381	155	4	the	the	DET
ftr-381	155	5	obligation	obligation	NOUN
ftr-381	155	6	matters	matter	NOUN
ftr-381	155	7	because	because	SCONJ
ftr-381	155	8	it	it	PRON
ftr-381	155	9	dictates	dictate	VERB
ftr-381	155	10	the	the	DET
ftr-381	155	11	extent	extent	NOUN
ftr-381	155	12	to	to	PART
ftr-381	155	13	which	which	PRON
ftr-381	155	14	it	it	PRON
ftr-381	155	15	must	must	AUX
ftr-381	155	16	be	be	AUX
ftr-381	155	17	observed	observe	VERB
ftr-381	155	18	.	.	PUNCT
ftr-381	156	1	obligations	obligation	NOUN
ftr-381	156	2	based	base	VERB
ftr-381	156	3	on	on	ADP
ftr-381	156	4	the	the	DET
ftr-381	156	5	torah	torah	PROPN
ftr-381	156	6	and	and	CCONJ
ftr-381	156	7	on	on	ADP
ftr-381	156	8	the	the	DET
ftr-381	156	9	oral	oral	ADJ
ftr-381	156	10	law	law	NOUN
ftr-381	156	11	later	later	ADV
ftr-381	156	12	recorded	record	VERB
ftr-381	156	13	in	in	ADP
ftr-381	156	14	the	the	DET
ftr-381	156	15	talmud	talmud	NOUN
ftr-381	156	16	have	have	VERB
ftr-381	156	17	the	the	DET
ftr-381	156	18	force	force	NOUN
ftr-381	156	19	of	of	ADP
ftr-381	156	20	law	law	NOUN
ftr-381	156	21	and	and	CCONJ
ftr-381	156	22	must	must	AUX
ftr-381	156	23	be	be	AUX
ftr-381	156	24	strictly	strictly	ADV
ftr-381	156	25	observed	observe	VERB
ftr-381	156	26	.	.	PUNCT
ftr-381	157	1	rabbinic	rabbinic	ADJ
ftr-381	157	2	obligations	obligation	NOUN
ftr-381	157	3	carry	carry	VERB
ftr-381	157	4	similar	similar	ADJ
ftr-381	157	5	weight	weight	NOUN
ftr-381	157	6	,	,	PUNCT
ftr-381	157	7	but	but	CCONJ
ftr-381	157	8	the	the	DET
ftr-381	157	9	rules	rule	NOUN
ftr-381	157	10	are	be	AUX
ftr-381	157	11	construed	construe	VERB
ftr-381	157	12	somewhat	somewhat	ADV
ftr-381	157	13	more	more	ADV
ftr-381	157	14	leniently	leniently	ADV
ftr-381	157	15	,	,	PUNCT
ftr-381	157	16	as	as	SCONJ
ftr-381	157	17	they	they	PRON
ftr-381	157	18	reflect	reflect	VERB
ftr-381	157	19	human	human	NOUN
ftr-381	157	20	,	,	PUNCT
ftr-381	157	21	as	as	SCONJ
ftr-381	157	22	opposed	oppose	VERB
ftr-381	157	23	to	to	ADP
ftr-381	157	24	divine	divine	ADJ
ftr-381	157	25	,	,	PUNCT
ftr-381	157	26	law	law	NOUN
ftr-381	157	27	.	.	PUNCT
ftr-381	158	1	obligations	obligation	NOUN
ftr-381	158	2	based	base	VERB
ftr-381	158	3	on	on	ADP
ftr-381	158	4	custom	custom	NOUN
ftr-381	158	5	carry	carry	VERB
ftr-381	158	6	the	the	DET
ftr-381	158	7	least	least	ADJ
ftr-381	158	8	weight	weight	NOUN
ftr-381	158	9	and	and	CCONJ
ftr-381	158	10	allow	allow	VERB
ftr-381	158	11	for	for	ADP
ftr-381	158	12	the	the	DET
ftr-381	158	13	greatest	great	ADJ
ftr-381	158	14	variation	variation	NOUN
ftr-381	158	15	.	.	PUNCT
ftr-381	159	1	given	give	VERB
ftr-381	159	2	the	the	DET
ftr-381	159	3	divine	divine	ADJ
ftr-381	159	4	source	source	NOUN
ftr-381	159	5	of	of	ADP
ftr-381	159	6	the	the	DET
ftr-381	159	7	law	law	NOUN
ftr-381	159	8	and	and	CCONJ
ftr-381	159	9	the	the	DET
ftr-381	159	10	dispersion	dispersion	NOUN
ftr-381	159	11	of	of	ADP
ftr-381	159	12	the	the	DET
ftr-381	159	13	jewish	jewish	ADJ
ftr-381	159	14	people	people	NOUN
ftr-381	159	15	into	into	ADP
ftr-381	159	16	discrete	discrete	ADJ
ftr-381	159	17	communities	community	NOUN
ftr-381	159	18	,	,	PUNCT
ftr-381	159	19	the	the	DET
ftr-381	159	20	jewish	jewish	ADJ
ftr-381	159	21	legal	legal	ADJ
ftr-381	159	22	system	system	NOUN
ftr-381	159	23	differs	differ	VERB
ftr-381	159	24	significantly	significantly	ADV
ftr-381	159	25	from	from	ADP
ftr-381	159	26	that	that	PRON
ftr-381	159	27	found	find	VERB
ftr-381	159	28	in	in	ADP
ftr-381	159	29	the	the	DET
ftr-381	159	30	u.s	u.s	PROPN
ftr-381	159	31	.	.	PROPN
ftr-381	159	32	first	first	ADJ
ftr-381	159	33	,	,	PUNCT
ftr-381	159	34	legislative	legislative	ADJ
ftr-381	159	35	authority	authority	NOUN
ftr-381	159	36	is	be	AUX
ftr-381	159	37	strictly	strictly	ADV
ftr-381	159	38	limited	limit	VERB
ftr-381	159	39	,	,	PUNCT
ftr-381	159	40	as	as	SCONJ
ftr-381	159	41	humans	human	NOUN
ftr-381	159	42	are	be	AUX
ftr-381	159	43	not	not	PART
ftr-381	159	44	permitted	permit	VERB
ftr-381	159	45	to	to	PART
ftr-381	159	46	change	change	VERB
ftr-381	159	47	god	god	PROPN
ftr-381	159	48	’s	’s	PART
ftr-381	159	49	law	law	NOUN
ftr-381	159	50	.	.	PUNCT
ftr-381	160	1	instead	instead	ADV
ftr-381	160	2	,	,	PUNCT
ftr-381	160	3	the	the	DET
ftr-381	160	4	law	law	NOUN
ftr-381	160	5	must	must	AUX
ftr-381	160	6	develop	develop	VERB
ftr-381	160	7	as	as	ADP
ftr-381	160	8	part	part	NOUN
ftr-381	160	9	of	of	ADP
ftr-381	160	10	an	an	DET
ftr-381	160	11	interpretive	interpretive	ADJ
ftr-381	160	12	process	process	NOUN
ftr-381	160	13	,	,	PUNCT
ftr-381	160	14	where	where	SCONJ
ftr-381	160	15	each	each	DET
ftr-381	160	16	new	new	ADJ
ftr-381	160	17	rule	rule	NOUN
ftr-381	160	18	must	must	AUX
ftr-381	160	19	be	be	AUX
ftr-381	160	20	derived	derive	VERB
ftr-381	160	21	from	from	ADP
ftr-381	160	22	the	the	DET
ftr-381	160	23	torah	torah	PROPN
ftr-381	160	24	or	or	CCONJ
ftr-381	160	25	talmud	talmud	NOUN
ftr-381	160	26	,	,	PUNCT
ftr-381	160	27	or	or	CCONJ
ftr-381	160	28	some	some	DET
ftr-381	160	29	other	other	ADJ
ftr-381	160	30	respected	respected	ADJ
ftr-381	160	31	authority	authority	NOUN
ftr-381	160	32	.	.	PUNCT
ftr-381	161	1	second	second	ADJ
ftr-381	161	2	,	,	PUNCT
ftr-381	161	3	because	because	SCONJ
ftr-381	161	4	the	the	DET
ftr-381	161	5	jewish	jewish	ADJ
ftr-381	161	6	community	community	NOUN
ftr-381	161	7	has	have	AUX
ftr-381	161	8	been	be	AUX
ftr-381	161	9	fragmented	fragment	VERB
ftr-381	161	10	since	since	SCONJ
ftr-381	161	11	biblical	biblical	ADJ
ftr-381	161	12	times	time	NOUN
ftr-381	161	13	,	,	PUNCT
ftr-381	161	14	no	no	DET
ftr-381	161	15	judicial	judicial	ADJ
ftr-381	161	16	or	or	CCONJ
ftr-381	161	17	160	160	NUM
ftr-381	161	18	florida	florida	PROPN
ftr-381	161	19	tax	tax	NOUN
ftr-381	161	20	review	review	NOUN
ftr-381	162	1	[	[	X
ftr-381	162	2	vol	vol	NOUN
ftr-381	162	3	.	.	PUNCT
ftr-381	162	4	8:1	8:1	NUM
ftr-381	162	5	21	21	NUM
ftr-381	162	6	.	.	PUNCT
ftr-381	163	1	the	the	DET
ftr-381	163	2	obligation	obligation	NOUN
ftr-381	163	3	to	to	ADP
ftr-381	163	4	tithe	tithe	DET
ftr-381	163	5	appears	appear	NOUN
ftr-381	163	6	at	at	ADP
ftr-381	163	7	many	many	ADJ
ftr-381	163	8	other	other	ADJ
ftr-381	163	9	points	point	NOUN
ftr-381	163	10	in	in	ADP
ftr-381	163	11	the	the	DET
ftr-381	163	12	bible	bible	PROPN
ftr-381	163	13	.	.	PUNCT
ftr-381	164	1	see	see	VERB
ftr-381	164	2	,	,	PUNCT
ftr-381	164	3	e.g.	e.g.	ADV
ftr-381	164	4	,	,	PUNCT
ftr-381	164	5	leviticus	leviticus	NOUN
ftr-381	164	6	27:30	27:30	NUM
ftr-381	164	7	(	(	PUNCT
ftr-381	164	8	“	"	PUNCT
ftr-381	164	9	any	any	DET
ftr-381	164	10	tithe	tithe	NOUN
ftr-381	164	11	of	of	ADP
ftr-381	164	12	the	the	DET
ftr-381	164	13	land	land	NOUN
ftr-381	164	14	,	,	PUNCT
ftr-381	164	15	of	of	ADP
ftr-381	164	16	the	the	DET
ftr-381	164	17	seed	seed	NOUN
ftr-381	164	18	of	of	ADP
ftr-381	164	19	the	the	DET
ftr-381	164	20	land	land	NOUN
ftr-381	164	21	,	,	PUNCT
ftr-381	164	22	of	of	ADP
ftr-381	164	23	the	the	DET
ftr-381	164	24	fruit	fruit	NOUN
ftr-381	164	25	of	of	ADP
ftr-381	164	26	the	the	DET
ftr-381	164	27	tree	tree	NOUN
ftr-381	164	28	,	,	PUNCT
ftr-381	164	29	belongs	belong	VERB
ftr-381	164	30	to	to	ADP
ftr-381	164	31	hashem	hashem	PRON
ftr-381	164	32	;	;	PUNCT
ftr-381	164	33	it	it	PRON
ftr-381	164	34	is	be	AUX
ftr-381	164	35	holy	holy	ADJ
ftr-381	164	36	to	to	ADP
ftr-381	164	37	hashem	hashem	PRON
ftr-381	164	38	.	.	PUNCT
ftr-381	164	39	”	"	PUNCT
ftr-381	164	40	)	)	PUNCT
ftr-381	164	41	;	;	PUNCT
ftr-381	165	1	num	num	PROPN
ftr-381	165	2	.	.	PUNCT
ftr-381	166	1	18:21	18:21	NUM
ftr-381	166	2	-	-	SYM
ftr-381	166	3	24	24	NUM
ftr-381	166	4	(	(	PUNCT
ftr-381	166	5	“	"	PUNCT
ftr-381	166	6	to	to	ADP
ftr-381	166	7	the	the	DET
ftr-381	166	8	sons	son	NOUN
ftr-381	166	9	of	of	ADP
ftr-381	166	10	levi	levi	PROPN
ftr-381	166	11	,	,	PUNCT
ftr-381	166	12	behold	behold	VERB
ftr-381	166	13	!	!	PUNCT
ftr-381	167	1	i	i	PRON
ftr-381	167	2	have	have	AUX
ftr-381	167	3	given	give	VERB
ftr-381	167	4	every	every	DET
ftr-381	167	5	tithe	tithe	NOUN
ftr-381	167	6	in	in	ADP
ftr-381	167	7	israel	israel	PROPN
ftr-381	167	8	as	as	ADP
ftr-381	167	9	a	a	DET
ftr-381	167	10	heritage	heritage	NOUN
ftr-381	167	11	in	in	ADP
ftr-381	167	12	exchange	exchange	NOUN
ftr-381	167	13	for	for	ADP
ftr-381	167	14	the	the	DET
ftr-381	167	15	esrvice	esrvice	NOUN
ftr-381	167	16	that	that	PRON
ftr-381	167	17	they	they	PRON
ftr-381	167	18	perform	perform	VERB
ftr-381	167	19	,	,	PUNCT
ftr-381	167	20	the	the	DET
ftr-381	167	21	service	service	NOUN
ftr-381	167	22	of	of	ADP
ftr-381	167	23	the	the	DET
ftr-381	167	24	tent	tent	NOUN
ftr-381	167	25	of	of	ADP
ftr-381	167	26	meeting	meeting	NOUN
ftr-381	167	27	....	....	PUNCT
ftr-381	167	28	”	"	PUNCT
ftr-381	167	29	)	)	PUNCT
ftr-381	167	30	;	;	PUNCT
ftr-381	167	31	malachi	malachi	PROPN
ftr-381	167	32	3:10	3:10	NUM
ftr-381	167	33	(	(	PUNCT
ftr-381	167	34	“	"	PUNCT
ftr-381	167	35	bring	bring	VERB
ftr-381	167	36	all	all	DET
ftr-381	167	37	the	the	DET
ftr-381	167	38	tithes	tithe	NOUN
ftr-381	167	39	into	into	ADP
ftr-381	167	40	the	the	DET
ftr-381	167	41	storage	storage	NOUN
ftr-381	167	42	house	house	NOUN
ftr-381	167	43	…	…	PUNCT
ftr-381	167	44	.	.	PUNCT
ftr-381	167	45	”	"	PUNCT
ftr-381	167	46	)	)	PUNCT
ftr-381	167	47	;	;	PUNCT
ftr-381	167	48	proverbs	proverb	NOUN
ftr-381	167	49	3:9	3:9	NUM
ftr-381	167	50	(	(	PUNCT
ftr-381	167	51	“	"	PUNCT
ftr-381	167	52	honor	honor	VERB
ftr-381	167	53	hashem	hashem	PRON
ftr-381	167	54	with	with	ADP
ftr-381	167	55	your	your	PRON
ftr-381	167	56	wealth	wealth	NOUN
ftr-381	167	57	,	,	PUNCT
ftr-381	167	58	and	and	CCONJ
ftr-381	167	59	with	with	ADP
ftr-381	167	60	the	the	DET
ftr-381	167	61	first	first	ADJ
ftr-381	167	62	of	of	ADP
ftr-381	167	63	all	all	DET
ftr-381	167	64	your	your	PRON
ftr-381	167	65	produce	produce	NOUN
ftr-381	167	66	.	.	PUNCT
ftr-381	167	67	…	…	PUNCT
ftr-381	167	68	”	"	PUNCT
ftr-381	167	69	)	)	PUNCT
ftr-381	167	70	.	.	PUNCT
ftr-381	168	1	hashem	hashem	PROPN
ftr-381	168	2	literally	literally	ADV
ftr-381	168	3	means	mean	VERB
ftr-381	168	4	“	"	PUNCT
ftr-381	168	5	the	the	DET
ftr-381	168	6	name	name	NOUN
ftr-381	168	7	”	"	PUNCT
ftr-381	168	8	and	and	CCONJ
ftr-381	168	9	is	be	AUX
ftr-381	168	10	used	use	VERB
ftr-381	168	11	as	as	ADP
ftr-381	168	12	a	a	DET
ftr-381	168	13	euphemism	euphemism	NOUN
ftr-381	168	14	for	for	ADP
ftr-381	168	15	god	god	PROPN
ftr-381	168	16	.	.	PUNCT
ftr-381	169	1	for	for	ADP
ftr-381	169	2	a	a	DET
ftr-381	169	3	review	review	NOUN
ftr-381	169	4	of	of	ADP
ftr-381	169	5	the	the	DET
ftr-381	169	6	academic	academic	ADJ
ftr-381	169	7	literature	literature	NOUN
ftr-381	169	8	regarding	regard	VERB
ftr-381	169	9	the	the	DET
ftr-381	169	10	origins	origin	NOUN
ftr-381	169	11	of	of	ADP
ftr-381	169	12	this	this	DET
ftr-381	169	13	practice	practice	NOUN
ftr-381	169	14	,	,	PUNCT
ftr-381	169	15	see	see	VERB
ftr-381	169	16	stackert	stackert	ADJ
ftr-381	169	17	,	,	PUNCT
ftr-381	169	18	supra	supra	ADJ
ftr-381	169	19	note	note	NOUN
ftr-381	169	20	7	7	NUM
ftr-381	169	21	.	.	NOUN
ftr-381	169	22	22	22	NUM
ftr-381	169	23	.	.	PUNCT
ftr-381	170	1	deut	deut	NOUN
ftr-381	170	2	.	.	PUNCT
ftr-381	171	1	14:29	14:29	NUM
ftr-381	171	2	;	;	PUNCT
ftr-381	171	3	lev	lev	NOUN
ftr-381	171	4	.	.	PUNCT
ftr-381	172	1	27:30	27:30	NUM
ftr-381	172	2	.	.	PUNCT
ftr-381	173	1	the	the	DET
ftr-381	173	2	levites	levites	PROPN
ftr-381	173	3	were	be	AUX
ftr-381	173	4	the	the	DET
ftr-381	173	5	descendants	descendant	NOUN
ftr-381	173	6	of	of	ADP
ftr-381	173	7	levi	levi	PROPN
ftr-381	173	8	(	(	PUNCT
ftr-381	173	9	the	the	DET
ftr-381	173	10	son	son	NOUN
ftr-381	173	11	of	of	ADP
ftr-381	173	12	jacob	jacob	PROPN
ftr-381	173	13	and	and	CCONJ
ftr-381	173	14	leah	leah	PROPN
ftr-381	173	15	)	)	PUNCT
ftr-381	173	16	and	and	CCONJ
ftr-381	173	17	served	serve	VERB
ftr-381	173	18	as	as	ADP
ftr-381	173	19	god	god	PROPN
ftr-381	173	20	’s	’s	PART
ftr-381	173	21	special	special	ADJ
ftr-381	173	22	servants	servant	NOUN
ftr-381	173	23	.	.	PUNCT
ftr-381	174	1	num	num	ADJ
ftr-381	174	2	.	.	NOUN
ftr-381	174	3	3:5	3:5	NUM
ftr-381	174	4	et	et	PROPN
ftr-381	174	5	seq	seq	PROPN
ftr-381	174	6	.	.	PUNCT
ftr-381	175	1	they	they	PRON
ftr-381	175	2	were	be	AUX
ftr-381	175	3	excluded	exclude	VERB
ftr-381	175	4	from	from	ADP
ftr-381	175	5	the	the	DET
ftr-381	175	6	division	division	NOUN
ftr-381	175	7	of	of	ADP
ftr-381	175	8	land	land	NOUN
ftr-381	175	9	that	that	PRON
ftr-381	175	10	occurred	occur	VERB
ftr-381	175	11	before	before	SCONJ
ftr-381	175	12	the	the	DET
ftr-381	175	13	jewish	jewish	ADJ
ftr-381	175	14	people	people	NOUN
ftr-381	175	15	entered	enter	VERB
ftr-381	175	16	israel	israel	PROPN
ftr-381	175	17	and	and	CCONJ
ftr-381	175	18	instead	instead	ADV
ftr-381	175	19	were	be	AUX
ftr-381	175	20	given	give	VERB
ftr-381	175	21	cities	city	NOUN
ftr-381	175	22	in	in	ADP
ftr-381	175	23	which	which	PRON
ftr-381	175	24	to	to	PART
ftr-381	175	25	live	live	VERB
ftr-381	175	26	.	.	PUNCT
ftr-381	176	1	num	num	ADJ
ftr-381	176	2	.	.	PUNCT
ftr-381	177	1	35:1	35:1	NUM
ftr-381	177	2	-	-	SYM
ftr-381	177	3	8	8	NUM
ftr-381	177	4	.	.	PUNCT
ftr-381	178	1	as	as	ADP
ftr-381	178	2	a	a	DET
ftr-381	178	3	result	result	NOUN
ftr-381	178	4	,	,	PUNCT
ftr-381	178	5	the	the	DET
ftr-381	178	6	levites	levites	PROPN
ftr-381	178	7	depended	depend	VERB
ftr-381	178	8	on	on	ADP
ftr-381	178	9	the	the	DET
ftr-381	178	10	tithe	tithe	NOUN
ftr-381	178	11	for	for	ADP
ftr-381	178	12	their	their	PRON
ftr-381	178	13	sustenance	sustenance	NOUN
ftr-381	178	14	.	.	PUNCT
ftr-381	179	1	this	this	DET
ftr-381	179	2	tithe	tithe	NOUN
ftr-381	179	3	was	be	AUX
ftr-381	179	4	not	not	PART
ftr-381	179	5	due	due	ADJ
ftr-381	179	6	to	to	ADP
ftr-381	179	7	any	any	DET
ftr-381	179	8	specific	specific	ADJ
ftr-381	179	9	levite	levite	NOUN
ftr-381	179	10	,	,	PUNCT
ftr-381	179	11	and	and	CCONJ
ftr-381	179	12	the	the	DET
ftr-381	179	13	donors	donor	NOUN
ftr-381	179	14	’	’	PART
ftr-381	179	15	ability	ability	NOUN
ftr-381	179	16	to	to	PART
ftr-381	179	17	decide	decide	VERB
ftr-381	179	18	who	who	PRON
ftr-381	179	19	received	receive	VERB
ftr-381	179	20	it	it	PRON
ftr-381	179	21	created	create	VERB
ftr-381	179	22	a	a	DET
ftr-381	179	23	market	market	NOUN
ftr-381	179	24	place	place	NOUN
ftr-381	179	25	,	,	PUNCT
ftr-381	179	26	where	where	SCONJ
ftr-381	179	27	those	those	PRON
ftr-381	179	28	who	who	PRON
ftr-381	179	29	wished	wish	VERB
ftr-381	179	30	to	to	PART
ftr-381	179	31	receive	receive	VERB
ftr-381	179	32	the	the	DET
ftr-381	179	33	tithe	tithe	NOUN
ftr-381	179	34	had	have	VERB
ftr-381	179	35	to	to	PART
ftr-381	179	36	consider	consider	VERB
ftr-381	179	37	how	how	SCONJ
ftr-381	179	38	their	their	PRON
ftr-381	179	39	behavior	behavior	NOUN
ftr-381	179	40	or	or	CCONJ
ftr-381	179	41	rulings	ruling	NOUN
ftr-381	179	42	would	would	AUX
ftr-381	179	43	affect	affect	VERB
ftr-381	179	44	potential	potential	ADJ
ftr-381	179	45	donors	donor	NOUN
ftr-381	179	46	.	.	PUNCT
ftr-381	180	1	23	23	NUM
ftr-381	180	2	.	.	PUNCT
ftr-381	181	1	deut	deut	NOUN
ftr-381	181	2	.	.	PUNCT
ftr-381	182	1	12:17	12:17	NUM
ftr-381	182	2	-	-	SYM
ftr-381	182	3	18	18	NUM
ftr-381	182	4	,	,	PUNCT
ftr-381	182	5	14:23	14:23	NUM
ftr-381	182	6	.	.	PUNCT
ftr-381	183	1	those	those	PRON
ftr-381	183	2	who	who	PRON
ftr-381	183	3	lived	live	VERB
ftr-381	183	4	far	far	ADV
ftr-381	183	5	from	from	ADP
ftr-381	183	6	the	the	DET
ftr-381	183	7	temple	temple	NOUN
ftr-381	183	8	in	in	ADP
ftr-381	183	9	jerusalem	jerusalem	PROPN
ftr-381	183	10	were	be	AUX
ftr-381	183	11	authorized	authorize	VERB
ftr-381	183	12	to	to	PART
ftr-381	183	13	redeem	redeem	VERB
ftr-381	183	14	the	the	DET
ftr-381	183	15	tithe	tithe	NOUN
ftr-381	183	16	and	and	CCONJ
ftr-381	183	17	save	save	VERB
ftr-381	183	18	the	the	DET
ftr-381	183	19	proceeds	proceed	NOUN
ftr-381	183	20	until	until	SCONJ
ftr-381	183	21	they	they	PRON
ftr-381	183	22	could	could	AUX
ftr-381	183	23	travel	travel	VERB
ftr-381	183	24	to	to	ADP
ftr-381	183	25	jerusalem	jerusalem	PROPN
ftr-381	183	26	,	,	PUNCT
ftr-381	183	27	purchase	purchase	VERB
ftr-381	183	28	food	food	NOUN
ftr-381	183	29	,	,	PUNCT
ftr-381	183	30	and	and	CCONJ
ftr-381	183	31	consume	consume	VERB
ftr-381	183	32	it	it	PRON
ftr-381	183	33	there	there	ADV
ftr-381	183	34	.	.	PUNCT
ftr-381	184	1	deut	deut	PROPN
ftr-381	184	2	.	.	PUNCT
ftr-381	185	1	14:24	14:24	NUM
ftr-381	185	2	-	-	SYM
ftr-381	185	3	26	26	NUM
ftr-381	185	4	.	.	PUNCT
ftr-381	186	1	political	political	ADJ
ftr-381	186	2	institutions	institution	NOUN
ftr-381	186	3	exist	exist	VERB
ftr-381	186	4	capable	capable	ADJ
ftr-381	186	5	of	of	ADP
ftr-381	186	6	resolving	resolve	VERB
ftr-381	186	7	differences	difference	NOUN
ftr-381	186	8	of	of	ADP
ftr-381	186	9	opinion	opinion	NOUN
ftr-381	186	10	as	as	ADP
ftr-381	186	11	to	to	ADP
ftr-381	186	12	what	what	PRON
ftr-381	186	13	the	the	DET
ftr-381	186	14	law	law	NOUN
ftr-381	186	15	requires	require	VERB
ftr-381	186	16	or	or	CCONJ
ftr-381	186	17	how	how	SCONJ
ftr-381	186	18	it	it	PRON
ftr-381	186	19	should	should	AUX
ftr-381	186	20	be	be	AUX
ftr-381	186	21	interpreted	interpret	VERB
ftr-381	186	22	.	.	PUNCT
ftr-381	187	1	thus	thus	ADV
ftr-381	187	2	,	,	PUNCT
ftr-381	187	3	the	the	DET
ftr-381	187	4	legal	legal	ADJ
ftr-381	187	5	opinions	opinion	NOUN
ftr-381	187	6	expressed	express	VERB
ftr-381	187	7	in	in	ADP
ftr-381	187	8	the	the	DET
ftr-381	187	9	commentaries	commentary	NOUN
ftr-381	187	10	and	and	CCONJ
ftr-381	187	11	codifications	codification	NOUN
ftr-381	187	12	are	be	AUX
ftr-381	187	13	only	only	ADV
ftr-381	187	14	as	as	ADV
ftr-381	187	15	persuasive	persuasive	ADJ
ftr-381	187	16	as	as	ADP
ftr-381	187	17	the	the	DET
ftr-381	187	18	reasoning	reasoning	NOUN
ftr-381	187	19	they	they	PRON
ftr-381	187	20	contain	contain	VERB
ftr-381	187	21	,	,	PUNCT
ftr-381	187	22	and	and	CCONJ
ftr-381	187	23	the	the	DET
ftr-381	187	24	law	law	NOUN
ftr-381	187	25	has	have	AUX
ftr-381	187	26	developed	develop	VERB
ftr-381	187	27	almost	almost	ADV
ftr-381	187	28	as	as	ADP
ftr-381	187	29	a	a	DET
ftr-381	187	30	conversation	conversation	NOUN
ftr-381	187	31	across	across	ADP
ftr-381	187	32	the	the	DET
ftr-381	187	33	centuries	century	NOUN
ftr-381	187	34	,	,	PUNCT
ftr-381	187	35	with	with	ADP
ftr-381	187	36	most	most	ADJ
ftr-381	187	37	issues	issue	NOUN
ftr-381	187	38	incapable	incapable	ADJ
ftr-381	187	39	of	of	ADP
ftr-381	187	40	a	a	DET
ftr-381	187	41	final	final	ADJ
ftr-381	187	42	,	,	PUNCT
ftr-381	187	43	binding	bind	VERB
ftr-381	187	44	resolution	resolution	NOUN
ftr-381	187	45	.	.	PUNCT
ftr-381	188	1	as	as	SCONJ
ftr-381	188	2	discussed	discuss	VERB
ftr-381	188	3	below	below	ADV
ftr-381	188	4	,	,	PUNCT
ftr-381	188	5	these	these	DET
ftr-381	188	6	two	two	NUM
ftr-381	188	7	features	feature	NOUN
ftr-381	188	8	have	have	VERB
ftr-381	188	9	a	a	DET
ftr-381	188	10	clear	clear	ADJ
ftr-381	188	11	impact	impact	NOUN
ftr-381	188	12	on	on	ADP
ftr-381	188	13	how	how	SCONJ
ftr-381	188	14	the	the	DET
ftr-381	188	15	tithing	tithing	NOUN
ftr-381	188	16	laws	law	NOUN
ftr-381	188	17	developed	develop	VERB
ftr-381	188	18	.	.	PUNCT
ftr-381	189	1	b.	b.	PROPN
ftr-381	189	2	agricultural	agricultural	ADJ
ftr-381	189	3	tithing	tithing	NOUN
ftr-381	189	4	the	the	DET
ftr-381	189	5	obligation	obligation	NOUN
ftr-381	189	6	to	to	PART
ftr-381	189	7	tithe	tithe	DET
ftr-381	189	8	agricultural	agricultural	ADJ
ftr-381	189	9	produce	produce	NOUN
ftr-381	189	10	applies	apply	VERB
ftr-381	189	11	only	only	ADV
ftr-381	189	12	to	to	PART
ftr-381	189	13	produce	produce	VERB
ftr-381	189	14	grown	grow	VERB
ftr-381	189	15	in	in	ADP
ftr-381	189	16	israel	israel	PROPN
ftr-381	189	17	.	.	PUNCT
ftr-381	190	1	it	it	PRON
ftr-381	190	2	derives	derive	VERB
ftr-381	190	3	primarily	primarily	ADV
ftr-381	190	4	from	from	ADP
ftr-381	190	5	deuteronomy	deuteronomy	NOUN
ftr-381	190	6	14:22	14:22	NUM
ftr-381	190	7	,	,	PUNCT
ftr-381	190	8	which	which	PRON
ftr-381	190	9	states	state	VERB
ftr-381	190	10	“	"	PUNCT
ftr-381	190	11	you	you	PRON
ftr-381	190	12	shall	shall	AUX
ftr-381	190	13	tithe	tithe	VERB
ftr-381	190	14	the	the	DET
ftr-381	190	15	entire	entire	ADJ
ftr-381	190	16	crop	crop	NOUN
ftr-381	190	17	of	of	ADP
ftr-381	190	18	your	your	PRON
ftr-381	190	19	planting	planting	NOUN
ftr-381	190	20	,	,	PUNCT
ftr-381	190	21	the	the	DET
ftr-381	190	22	produce	produce	NOUN
ftr-381	190	23	of	of	ADP
ftr-381	190	24	the	the	DET
ftr-381	190	25	field	field	NOUN
ftr-381	190	26	,	,	PUNCT
ftr-381	190	27	year	year	NOUN
ftr-381	190	28	by	by	ADP
ftr-381	190	29	year	year	NOUN
ftr-381	190	30	.	.	PUNCT
ftr-381	190	31	”	"	PUNCT
ftr-381	191	1	in	in	ADP
ftr-381	191	2	fact	fact	NOUN
ftr-381	191	3	,	,	PUNCT
ftr-381	191	4	deuteronomy	deuteronomy	NOUN
ftr-381	191	5	identifies	identify	VERB
ftr-381	191	6	two	two	NUM
ftr-381	191	7	tithes	tithe	NOUN
ftr-381	191	8	.	.	PUNCT
ftr-381	192	1	the	the	DET
ftr-381	192	2	first	first	ADJ
ftr-381	192	3	is	be	AUX
ftr-381	192	4	called	call	VERB
ftr-381	192	5	maaser21	maaser21	NOUN
ftr-381	192	6	rishon	rishon	PROPN
ftr-381	192	7	and	and	CCONJ
ftr-381	192	8	was	be	AUX
ftr-381	192	9	to	to	PART
ftr-381	192	10	be	be	AUX
ftr-381	192	11	given	give	VERB
ftr-381	192	12	to	to	ADP
ftr-381	192	13	a	a	DET
ftr-381	192	14	levite	levite	NOUN
ftr-381	192	15	.	.	PUNCT
ftr-381	193	1	the	the	DET
ftr-381	193	2	second	second	ADJ
ftr-381	193	3	was	be	AUX
ftr-381	193	4	to	to	PART
ftr-381	193	5	be	be	AUX
ftr-381	193	6	consumed	consume	VERB
ftr-381	193	7	at	at	ADP
ftr-381	193	8	a22	a22	PROPN
ftr-381	193	9	place	place	NOUN
ftr-381	193	10	of	of	ADP
ftr-381	193	11	god	god	PROPN
ftr-381	193	12	’s	’s	PART
ftr-381	193	13	choosing	choose	VERB
ftr-381	193	14	b	b	PROPN
ftr-381	193	15	which	which	PRON
ftr-381	193	16	was	be	AUX
ftr-381	193	17	later	later	ADV
ftr-381	193	18	revealed	reveal	VERB
ftr-381	193	19	to	to	PART
ftr-381	193	20	be	be	AUX
ftr-381	193	21	the	the	DET
ftr-381	193	22	temple	temple	NOUN
ftr-381	193	23	in	in	ADP
ftr-381	193	24	jerusalem	jerusalem	PROPN
ftr-381	193	25	b	b	PROPN
ftr-381	193	26	or	or	CCONJ
ftr-381	193	27	given	give	VERB
ftr-381	193	28	to	to	ADP
ftr-381	193	29	the	the	DET
ftr-381	193	30	poor	poor	ADJ
ftr-381	193	31	,	,	PUNCT
ftr-381	193	32	depending	depend	VERB
ftr-381	193	33	on	on	ADP
ftr-381	193	34	the	the	DET
ftr-381	193	35	year	year	NOUN
ftr-381	193	36	to	to	PART
ftr-381	193	37	which	which	PRON
ftr-381	193	38	the	the	DET
ftr-381	193	39	tithe	tithe	NOUN
ftr-381	193	40	belonged	belong	VERB
ftr-381	193	41	.	.	PUNCT
ftr-381	194	1	the	the	DET
ftr-381	194	2	jewish	jewish	ADJ
ftr-381	194	3	calendar	calendar	NOUN
ftr-381	194	4	is	be	AUX
ftr-381	194	5	based	base	VERB
ftr-381	194	6	on	on	ADP
ftr-381	194	7	a	a	DET
ftr-381	194	8	seven	seven	NUM
ftr-381	194	9	-	-	PUNCT
ftr-381	194	10	year	year	NOUN
ftr-381	194	11	cycle	cycle	NOUN
ftr-381	194	12	.	.	PUNCT
ftr-381	195	1	in	in	ADP
ftr-381	195	2	years	year	NOUN
ftr-381	195	3	one	one	NUM
ftr-381	195	4	,	,	PUNCT
ftr-381	195	5	two	two	NUM
ftr-381	195	6	,	,	PUNCT
ftr-381	195	7	four	four	NUM
ftr-381	195	8	,	,	PUNCT
ftr-381	195	9	and	and	CCONJ
ftr-381	195	10	five	five	NUM
ftr-381	195	11	,	,	PUNCT
ftr-381	195	12	the	the	DET
ftr-381	195	13	farmer	farmer	NOUN
ftr-381	195	14	was	be	AUX
ftr-381	195	15	to	to	PART
ftr-381	195	16	take	take	VERB
ftr-381	195	17	this	this	DET
ftr-381	195	18	second	second	ADJ
ftr-381	195	19	tithe	tithe	PRON
ftr-381	195	20	(	(	PUNCT
ftr-381	195	21	called	call	VERB
ftr-381	195	22	maaser	maaser	ADJ
ftr-381	195	23	sheni	sheni	NOUN
ftr-381	195	24	)	)	PUNCT
ftr-381	195	25	to	to	ADP
ftr-381	195	26	jerusalem	jerusalem	PROPN
ftr-381	195	27	and	and	CCONJ
ftr-381	195	28	eat	eat	VERB
ftr-381	195	29	it	it	PRON
ftr-381	195	30	before	before	ADP
ftr-381	195	31	the	the	DET
ftr-381	195	32	temple	temple	NOUN
ftr-381	195	33	.	.	PUNCT
ftr-381	196	1	in	in	ADP
ftr-381	196	2	years	year	NOUN
ftr-381	196	3	three	three	NUM
ftr-381	196	4	and	and	CCONJ
ftr-381	196	5	six	six	NUM
ftr-381	196	6	,	,	PUNCT
ftr-381	196	7	the23	the23	NUM
ftr-381	196	8	farmer	farmer	NOUN
ftr-381	196	9	was	be	AUX
ftr-381	196	10	to	to	PART
ftr-381	196	11	give	give	VERB
ftr-381	196	12	this	this	DET
ftr-381	196	13	second	second	ADJ
ftr-381	196	14	tithe	tithe	NOUN
ftr-381	196	15	(	(	PUNCT
ftr-381	196	16	now	now	ADV
ftr-381	196	17	called	call	VERB
ftr-381	196	18	maaser	maaser	NOUN
ftr-381	196	19	ani	ani	NOUN
ftr-381	196	20	)	)	PUNCT
ftr-381	196	21	to	to	ADP
ftr-381	196	22	the	the	DET
ftr-381	196	23	poor	poor	ADJ
ftr-381	196	24	.	.	PUNCT
ftr-381	197	1	in	in	ADP
ftr-381	197	2	year	year	NOUN
ftr-381	197	3	seven	seven	NUM
ftr-381	197	4	,	,	PUNCT
ftr-381	197	5	known	know	VERB
ftr-381	197	6	as	as	ADP
ftr-381	197	7	the	the	DET
ftr-381	197	8	sabbatical	sabbatical	ADJ
ftr-381	197	9	year	year	NOUN
ftr-381	197	10	,	,	PUNCT
ftr-381	197	11	the	the	DET
ftr-381	197	12	land	land	NOUN
ftr-381	197	13	was	be	AUX
ftr-381	197	14	to	to	PART
ftr-381	197	15	lie	lie	VERB
ftr-381	197	16	fallow	fallow	NOUN
ftr-381	197	17	,	,	PUNCT
ftr-381	197	18	obviating	obviate	VERB
ftr-381	197	19	the	the	DET
ftr-381	197	20	need	need	NOUN
ftr-381	197	21	for	for	ADP
ftr-381	197	22	tithes	tithe	NOUN
ftr-381	197	23	.	.	PUNCT
ftr-381	198	1	the	the	DET
ftr-381	198	2	mishnah	mishnah	PROPN
ftr-381	198	3	,	,	PUNCT
ftr-381	198	4	the	the	DET
ftr-381	198	5	tosefta	tosefta	ADJ
ftr-381	198	6	(	(	PUNCT
ftr-381	198	7	a	a	DET
ftr-381	198	8	supplement	supplement	NOUN
ftr-381	198	9	to	to	ADP
ftr-381	198	10	the	the	DET
ftr-381	198	11	mishnah	mishnah	PROPN
ftr-381	198	12	)	)	PUNCT
ftr-381	198	13	and	and	CCONJ
ftr-381	198	14	the	the	DET
ftr-381	198	15	gemara	gemara	NOUN
ftr-381	198	16	set	set	VERB
ftr-381	198	17	forth	forth	ADP
ftr-381	198	18	the	the	DET
ftr-381	198	19	specific	specific	ADJ
ftr-381	198	20	income	income	NOUN
ftr-381	198	21	definition	definition	NOUN
ftr-381	198	22	rules	rule	NOUN
ftr-381	198	23	regarding	regard	VERB
ftr-381	198	24	which	which	PRON
ftr-381	198	25	crops	crop	VERB
ftr-381	198	26	2007	2007	NUM
ftr-381	198	27	]	]	X
ftr-381	198	28	maaser	maaser	ADJ
ftr-381	198	29	kesafim	kesafim	NOUN
ftr-381	198	30	and	and	CCONJ
ftr-381	198	31	the	the	DET
ftr-381	198	32	development	development	NOUN
ftr-381	198	33	of	of	ADP
ftr-381	198	34	tax	tax	NOUN
ftr-381	198	35	law	law	NOUN
ftr-381	198	36	161	161	NUM
ftr-381	198	37	24	24	NUM
ftr-381	198	38	.	.	PUNCT
ftr-381	198	39	lev	lev	PROPN
ftr-381	198	40	.	.	PUNCT
ftr-381	199	1	19:9	19:9	NUM
ftr-381	199	2	;	;	PUNCT
ftr-381	199	3	23:22	23:22	NUM
ftr-381	199	4	.	.	NOUN
ftr-381	199	5	25	25	NUM
ftr-381	199	6	.	.	PUNCT
ftr-381	200	1	the	the	DET
ftr-381	200	2	permitted	permit	VERB
ftr-381	200	3	use	use	NOUN
ftr-381	200	4	of	of	ADP
ftr-381	200	5	maaser	maaser	NOUN
ftr-381	200	6	is	be	AUX
ftr-381	200	7	beyond	beyond	ADP
ftr-381	200	8	the	the	DET
ftr-381	200	9	scope	scope	NOUN
ftr-381	200	10	of	of	ADP
ftr-381	200	11	this	this	DET
ftr-381	200	12	article	article	NOUN
ftr-381	200	13	.	.	PUNCT
ftr-381	201	1	however	however	ADV
ftr-381	201	2	,	,	PUNCT
ftr-381	201	3	it	it	PRON
ftr-381	201	4	should	should	AUX
ftr-381	201	5	be	be	AUX
ftr-381	201	6	noted	note	VERB
ftr-381	201	7	that	that	SCONJ
ftr-381	201	8	there	there	PRON
ftr-381	201	9	is	be	VERB
ftr-381	201	10	significant	significant	ADJ
ftr-381	201	11	discussion	discussion	NOUN
ftr-381	201	12	in	in	ADP
ftr-381	201	13	the	the	DET
ftr-381	201	14	halacha	halacha	NOUN
ftr-381	201	15	regarding	regard	VERB
ftr-381	201	16	the	the	DET
ftr-381	201	17	proper	proper	ADJ
ftr-381	201	18	use	use	NOUN
ftr-381	201	19	of	of	ADP
ftr-381	201	20	such	such	ADJ
ftr-381	201	21	funds	fund	NOUN
ftr-381	201	22	.	.	PUNCT
ftr-381	202	1	for	for	ADP
ftr-381	202	2	instance	instance	NOUN
ftr-381	202	3	,	,	PUNCT
ftr-381	202	4	there	there	PRON
ftr-381	202	5	is	be	VERB
ftr-381	202	6	some	some	DET
ftr-381	202	7	debate	debate	NOUN
ftr-381	202	8	as	as	ADP
ftr-381	202	9	to	to	ADP
ftr-381	202	10	whether	whether	SCONJ
ftr-381	202	11	one	one	PRON
ftr-381	202	12	can	can	AUX
ftr-381	202	13	use	use	VERB
ftr-381	202	14	maaser	maaser	NOUN
ftr-381	202	15	to	to	PART
ftr-381	202	16	satisfy	satisfy	VERB
ftr-381	202	17	other	other	ADJ
ftr-381	202	18	obligations	obligation	NOUN
ftr-381	202	19	the	the	DET
ftr-381	202	20	torah	torah	PROPN
ftr-381	202	21	imposes	impose	VERB
ftr-381	202	22	.	.	PUNCT
ftr-381	203	1	for	for	ADP
ftr-381	203	2	a	a	DET
ftr-381	203	3	discussion	discussion	NOUN
ftr-381	203	4	of	of	ADP
ftr-381	203	5	the	the	DET
ftr-381	203	6	uses	use	NOUN
ftr-381	203	7	to	to	PART
ftr-381	203	8	which	which	PRON
ftr-381	203	9	maaser	maaser	NOUN
ftr-381	203	10	may	may	AUX
ftr-381	203	11	be	be	AUX
ftr-381	203	12	put	put	VERB
ftr-381	203	13	,	,	PUNCT
ftr-381	203	14	see	see	VERB
ftr-381	203	15	tz	tz	NOUN
ftr-381	203	16	at	at	ADP
ftr-381	203	17	39	39	NUM
ftr-381	203	18	-	-	SYM
ftr-381	203	19	67	67	NUM
ftr-381	203	20	.	.	PUNCT
ftr-381	204	1	to	to	ADP
ftr-381	204	2	the	the	DET
ftr-381	204	3	extent	extent	NOUN
ftr-381	204	4	that	that	SCONJ
ftr-381	204	5	it	it	PRON
ftr-381	204	6	is	be	AUX
ftr-381	204	7	indeed	indeed	ADV
ftr-381	204	8	distributed	distribute	VERB
ftr-381	204	9	to	to	ADP
ftr-381	204	10	the	the	DET
ftr-381	204	11	poor	poor	ADJ
ftr-381	204	12	,	,	PUNCT
ftr-381	204	13	rabbi	rabbi	ADJ
ftr-381	204	14	karo	karo	PROPN
ftr-381	204	15	identifies	identify	VERB
ftr-381	204	16	eight	eight	NUM
ftr-381	204	17	levels	level	NOUN
ftr-381	204	18	of	of	ADP
ftr-381	204	19	doing	do	VERB
ftr-381	204	20	charity	charity	NOUN
ftr-381	204	21	.	.	PUNCT
ftr-381	205	1	the	the	DET
ftr-381	205	2	first	first	ADJ
ftr-381	205	3	is	be	AUX
ftr-381	205	4	helping	help	VERB
ftr-381	205	5	someone	someone	PRON
ftr-381	205	6	so	so	SCONJ
ftr-381	205	7	that	that	SCONJ
ftr-381	205	8	he	he	PRON
ftr-381	205	9	will	will	AUX
ftr-381	205	10	no	no	ADV
ftr-381	205	11	longer	long	ADV
ftr-381	205	12	need	need	VERB
ftr-381	205	13	charity	charity	NOUN
ftr-381	205	14	.	.	PUNCT
ftr-381	206	1	the	the	DET
ftr-381	206	2	second	second	ADJ
ftr-381	206	3	level	level	NOUN
ftr-381	206	4	is	be	AUX
ftr-381	206	5	where	where	SCONJ
ftr-381	206	6	neither	neither	CCONJ
ftr-381	206	7	the	the	DET
ftr-381	206	8	donor	donor	NOUN
ftr-381	206	9	nor	nor	CCONJ
ftr-381	206	10	donee	donee	NOUN
ftr-381	206	11	know	know	VERB
ftr-381	206	12	the	the	DET
ftr-381	206	13	other	other	ADJ
ftr-381	206	14	’s	’s	PART
ftr-381	206	15	identity	identity	NOUN
ftr-381	206	16	.	.	PUNCT
ftr-381	207	1	the	the	DET
ftr-381	207	2	third	third	ADJ
ftr-381	207	3	level	level	NOUN
ftr-381	207	4	is	be	AUX
ftr-381	207	5	where	where	SCONJ
ftr-381	207	6	the	the	DET
ftr-381	207	7	donor	donor	NOUN
ftr-381	207	8	knows	know	VERB
ftr-381	207	9	the	the	DET
ftr-381	207	10	identity	identity	NOUN
ftr-381	207	11	of	of	ADP
ftr-381	207	12	the	the	DET
ftr-381	207	13	donee	donee	NOUN
ftr-381	207	14	,	,	PUNCT
ftr-381	207	15	but	but	CCONJ
ftr-381	207	16	the	the	DET
ftr-381	207	17	donee	donee	NOUN
ftr-381	207	18	is	be	AUX
ftr-381	207	19	ignorant	ignorant	ADJ
ftr-381	207	20	of	of	ADP
ftr-381	207	21	his	his	PRON
ftr-381	207	22	benefactor	benefactor	NOUN
ftr-381	207	23	.	.	PUNCT
ftr-381	208	1	the	the	DET
ftr-381	208	2	fourth	fourth	ADJ
ftr-381	208	3	level	level	NOUN
ftr-381	208	4	is	be	AUX
ftr-381	208	5	where	where	SCONJ
ftr-381	208	6	the	the	DET
ftr-381	208	7	donee	donee	NOUN
ftr-381	208	8	knows	know	VERB
ftr-381	208	9	the	the	DET
ftr-381	208	10	identity	identity	NOUN
ftr-381	208	11	of	of	ADP
ftr-381	208	12	his	his	PRON
ftr-381	208	13	benefactor	benefactor	NOUN
ftr-381	208	14	,	,	PUNCT
ftr-381	208	15	but	but	CCONJ
ftr-381	208	16	the	the	DET
ftr-381	208	17	donor	donor	NOUN
ftr-381	208	18	is	be	AUX
ftr-381	208	19	ignorant	ignorant	ADJ
ftr-381	208	20	of	of	ADP
ftr-381	208	21	the	the	DET
ftr-381	208	22	person	person	NOUN
ftr-381	208	23	he	he	PRON
ftr-381	208	24	helps	help	VERB
ftr-381	208	25	.	.	PUNCT
ftr-381	209	1	the	the	DET
ftr-381	209	2	fifth	fifth	ADJ
ftr-381	209	3	level	level	NOUN
ftr-381	209	4	is	be	AUX
ftr-381	209	5	where	where	SCONJ
ftr-381	209	6	one	one	PRON
ftr-381	209	7	gives	give	VERB
ftr-381	209	8	to	to	ADP
ftr-381	209	9	the	the	DET
ftr-381	209	10	poor	poor	ADJ
ftr-381	209	11	before	before	ADP
ftr-381	209	12	being	be	AUX
ftr-381	209	13	asked	ask	VERB
ftr-381	209	14	.	.	PUNCT
ftr-381	210	1	the	the	DET
ftr-381	210	2	sixth	sixth	ADJ
ftr-381	210	3	level	level	NOUN
ftr-381	210	4	is	be	AUX
ftr-381	210	5	where	where	SCONJ
ftr-381	210	6	one	one	PRON
ftr-381	210	7	gives	give	VERB
ftr-381	210	8	the	the	DET
ftr-381	210	9	appropriate	appropriate	ADJ
ftr-381	210	10	amount	amount	NOUN
ftr-381	210	11	after	after	ADP
ftr-381	210	12	being	be	AUX
ftr-381	210	13	asked	ask	VERB
ftr-381	210	14	.	.	PUNCT
ftr-381	211	1	the	the	DET
ftr-381	211	2	seventh	seventh	ADJ
ftr-381	211	3	level	level	NOUN
ftr-381	211	4	is	be	AUX
ftr-381	211	5	where	where	SCONJ
ftr-381	211	6	one	one	PRON
ftr-381	211	7	gives	give	VERB
ftr-381	211	8	less	less	ADJ
ftr-381	211	9	than	than	ADP
ftr-381	211	10	appropriate	appropriate	ADJ
ftr-381	211	11	after	after	ADP
ftr-381	211	12	being	be	AUX
ftr-381	211	13	asked	ask	VERB
ftr-381	211	14	,	,	PUNCT
ftr-381	211	15	but	but	CCONJ
ftr-381	211	16	does	do	VERB
ftr-381	211	17	so	so	ADV
ftr-381	211	18	in	in	ADP
ftr-381	211	19	a	a	DET
ftr-381	211	20	pleasant	pleasant	ADJ
ftr-381	211	21	and	and	CCONJ
ftr-381	211	22	cheerful	cheerful	ADJ
ftr-381	211	23	manner	manner	NOUN
ftr-381	211	24	.	.	PUNCT
ftr-381	212	1	the	the	DET
ftr-381	212	2	final	final	ADJ
ftr-381	212	3	level	level	NOUN
ftr-381	212	4	is	be	AUX
ftr-381	212	5	where	where	SCONJ
ftr-381	212	6	one	one	PRON
ftr-381	212	7	gives	give	VERB
ftr-381	212	8	ungraciously	ungraciously	ADV
ftr-381	212	9	.	.	PUNCT
ftr-381	213	1	karo	karo	PROPN
ftr-381	213	2	,	,	PUNCT
ftr-381	213	3	shulchan	shulchan	PROPN
ftr-381	213	4	aruch	aruch	PROPN
ftr-381	213	5	,	,	PUNCT
ftr-381	213	6	yoreh	yoreh	NOUN
ftr-381	213	7	de’ah	de’ah	PROPN
ftr-381	213	8	249	249	NUM
ftr-381	213	9	,	,	PUNCT
ftr-381	213	10	mk	mk	NOUN
ftr-381	213	11	at	at	ADP
ftr-381	213	12	85	85	NUM
ftr-381	213	13	-	-	SYM
ftr-381	213	14	121	121	NUM
ftr-381	213	15	.	.	PUNCT
ftr-381	214	1	the	the	DET
ftr-381	214	2	poor	poor	ADJ
ftr-381	214	3	are	be	AUX
ftr-381	214	4	defined	define	VERB
ftr-381	214	5	as	as	ADP
ftr-381	214	6	those	those	PRON
ftr-381	214	7	who	who	PRON
ftr-381	214	8	do	do	AUX
ftr-381	214	9	not	not	PART
ftr-381	214	10	have	have	VERB
ftr-381	214	11	sufficient	sufficient	ADJ
ftr-381	214	12	liquid	liquid	ADJ
ftr-381	214	13	assets	asset	NOUN
ftr-381	214	14	to	to	PART
ftr-381	214	15	live	live	VERB
ftr-381	214	16	for	for	ADP
ftr-381	214	17	an	an	DET
ftr-381	214	18	entire	entire	ADJ
ftr-381	214	19	year	year	NOUN
ftr-381	214	20	.	.	PUNCT
ftr-381	215	1	this	this	DET
ftr-381	215	2	definition	definition	NOUN
ftr-381	215	3	derives	derive	VERB
ftr-381	215	4	from	from	ADP
ftr-381	215	5	the	the	DET
ftr-381	215	6	agricultural	agricultural	ADJ
ftr-381	215	7	tithing	tithing	NOUN
ftr-381	215	8	rules	rule	NOUN
ftr-381	215	9	which	which	PRON
ftr-381	215	10	set	set	VERB
ftr-381	215	11	forth	forth	ADP
ftr-381	215	12	who	who	PRON
ftr-381	215	13	was	be	AUX
ftr-381	215	14	allowed	allow	VERB
ftr-381	215	15	to	to	PART
ftr-381	215	16	collect	collect	VERB
ftr-381	215	17	the	the	DET
ftr-381	215	18	produce	produce	NOUN
ftr-381	215	19	left	leave	VERB
ftr-381	215	20	in	in	ADP
ftr-381	215	21	the	the	DET
ftr-381	215	22	field	field	NOUN
ftr-381	215	23	during	during	ADP
ftr-381	215	24	harvest	harvest	NOUN
ftr-381	215	25	and	and	CCONJ
ftr-381	215	26	to	to	PART
ftr-381	215	27	receive	receive	VERB
ftr-381	215	28	maaser	maaser	ADJ
ftr-381	215	29	ani	ani	NOUN
ftr-381	215	30	,	,	PUNCT
ftr-381	215	31	the	the	DET
ftr-381	215	32	agricultural	agricultural	ADJ
ftr-381	215	33	tithe	tithe	NOUN
ftr-381	215	34	given	give	VERB
ftr-381	215	35	to	to	ADP
ftr-381	215	36	the	the	DET
ftr-381	215	37	poor	poor	ADJ
ftr-381	215	38	in	in	ADP
ftr-381	215	39	years	year	NOUN
ftr-381	215	40	three	three	NUM
ftr-381	215	41	and	and	CCONJ
ftr-381	215	42	six	six	NUM
ftr-381	215	43	of	of	ADP
ftr-381	215	44	the	the	DET
ftr-381	215	45	seven	seven	NUM
ftr-381	215	46	year	year	NOUN
ftr-381	215	47	cycle	cycle	NOUN
ftr-381	215	48	.	.	PUNCT
ftr-381	216	1	see	see	VERB
ftr-381	216	2	mishnah	mishnah	PROPN
ftr-381	216	3	,	,	PUNCT
ftr-381	216	4	pe’ah	pe’ah	PROPN
ftr-381	216	5	8	8	NUM
ftr-381	216	6	and	and	CCONJ
ftr-381	216	7	9	9	NUM
ftr-381	216	8	.	.	X
ftr-381	217	1	rabbi	rabbi	PROPN
ftr-381	217	2	yizchak	yizchak	PROPN
ftr-381	217	3	of	of	ADP
ftr-381	217	4	vienna	vienna	PROPN
ftr-381	217	5	(	(	PUNCT
ftr-381	217	6	1190	1190	NUM
ftr-381	217	7	-	-	SYM
ftr-381	217	8	1260	1260	NUM
ftr-381	217	9	)	)	PUNCT
ftr-381	217	10	and	and	CCONJ
ftr-381	217	11	rabbenu	rabbenu	ADJ
ftr-381	217	12	efraim	efraim	NOUN
ftr-381	217	13	(	(	PUNCT
ftr-381	217	14	d.	d.	NOUN
ftr-381	217	15	1175	1175	NUM
ftr-381	217	16	)	)	PUNCT
ftr-381	217	17	asserted	assert	VERB
ftr-381	217	18	that	that	SCONJ
ftr-381	217	19	this	this	DET
ftr-381	217	20	same	same	ADJ
ftr-381	217	21	level	level	NOUN
ftr-381	217	22	defined	define	VERB
ftr-381	217	23	poor	poor	ADJ
ftr-381	217	24	for	for	ADP
ftr-381	217	25	purposes	purpose	NOUN
ftr-381	217	26	of	of	ADP
ftr-381	217	27	maaser	maaser	ADJ
ftr-381	217	28	kesafim	kesafim	NOUN
ftr-381	217	29	.	.	PUNCT
ftr-381	218	1	see	see	VERB
ftr-381	218	2	tur	tur	NOUN
ftr-381	218	3	,	,	PUNCT
ftr-381	218	4	arbah	arbah	NOUN
ftr-381	218	5	turim	turim	NOUN
ftr-381	218	6	,	,	PUNCT
ftr-381	218	7	yoreh	yoreh	NOUN
ftr-381	218	8	de’ah	de’ah	PROPN
ftr-381	218	9	253	253	NUM
ftr-381	218	10	;	;	PUNCT
ftr-381	218	11	karo	karo	NOUN
ftr-381	218	12	,	,	PUNCT
ftr-381	218	13	shulchan	shulchan	PROPN
ftr-381	218	14	aruch	aruch	PROPN
ftr-381	218	15	,	,	PUNCT
ftr-381	218	16	yoreh	yoreh	NOUN
ftr-381	218	17	de’ah	de’ah	PROPN
ftr-381	218	18	253:2	253:2	NUM
ftr-381	218	19	.	.	PUNCT
ftr-381	219	1	others	other	NOUN
ftr-381	219	2	contended	contend	VERB
ftr-381	219	3	that	that	SCONJ
ftr-381	219	4	the	the	DET
ftr-381	219	5	level	level	NOUN
ftr-381	219	6	at	at	ADP
ftr-381	219	7	which	which	PRON
ftr-381	219	8	one	one	PRON
ftr-381	219	9	should	should	AUX
ftr-381	219	10	be	be	AUX
ftr-381	219	11	defined	define	VERB
ftr-381	219	12	as	as	ADP
ftr-381	219	13	poor	poor	ADJ
ftr-381	219	14	,	,	PUNCT
ftr-381	219	15	and	and	CCONJ
ftr-381	219	16	therefore	therefore	ADV
ftr-381	219	17	eligible	eligible	ADJ
ftr-381	219	18	to	to	PART
ftr-381	219	19	receive	receive	VERB
ftr-381	219	20	charity	charity	NOUN
ftr-381	219	21	,	,	PUNCT
ftr-381	219	22	should	should	AUX
ftr-381	219	23	be	be	AUX
ftr-381	219	24	updated	update	VERB
ftr-381	219	25	to	to	PART
ftr-381	219	26	reflect	reflect	VERB
ftr-381	219	27	the	the	DET
ftr-381	219	28	absence	absence	NOUN
ftr-381	219	29	were	be	AUX
ftr-381	219	30	subject	subject	ADJ
ftr-381	219	31	to	to	ADP
ftr-381	219	32	tithes	tithe	NOUN
ftr-381	219	33	,	,	PUNCT
ftr-381	219	34	when	when	SCONJ
ftr-381	219	35	the	the	DET
ftr-381	219	36	tithe	tithe	NOUN
ftr-381	219	37	had	have	VERB
ftr-381	219	38	to	to	PART
ftr-381	219	39	be	be	AUX
ftr-381	219	40	removed	remove	VERB
ftr-381	219	41	,	,	PUNCT
ftr-381	219	42	and	and	CCONJ
ftr-381	219	43	the	the	DET
ftr-381	219	44	year	year	NOUN
ftr-381	219	45	to	to	PART
ftr-381	219	46	which	which	PRON
ftr-381	219	47	the	the	DET
ftr-381	219	48	tithes	tithe	NOUN
ftr-381	219	49	belonged	belong	VERB
ftr-381	219	50	.	.	PUNCT
ftr-381	220	1	while	while	SCONJ
ftr-381	220	2	most	most	ADJ
ftr-381	220	3	of	of	ADP
ftr-381	220	4	the	the	DET
ftr-381	220	5	specific	specific	ADJ
ftr-381	220	6	rules	rule	NOUN
ftr-381	220	7	have	have	VERB
ftr-381	220	8	little	little	ADJ
ftr-381	220	9	relevance	relevance	NOUN
ftr-381	220	10	to	to	ADP
ftr-381	220	11	the	the	DET
ftr-381	220	12	questions	question	NOUN
ftr-381	220	13	raised	raise	VERB
ftr-381	220	14	in	in	ADP
ftr-381	220	15	the	the	DET
ftr-381	220	16	context	context	NOUN
ftr-381	220	17	of	of	ADP
ftr-381	220	18	maaser	maaser	ADJ
ftr-381	220	19	kesafim	kesafim	NOUN
ftr-381	220	20	,	,	PUNCT
ftr-381	220	21	religious	religious	ADJ
ftr-381	220	22	authorities	authority	NOUN
ftr-381	220	23	routinely	routinely	ADV
ftr-381	220	24	turned	turn	VERB
ftr-381	220	25	to	to	ADP
ftr-381	220	26	agricultural	agricultural	ADJ
ftr-381	220	27	tithing	tithing	NOUN
ftr-381	220	28	for	for	ADP
ftr-381	220	29	guidance	guidance	NOUN
ftr-381	220	30	on	on	ADP
ftr-381	220	31	the	the	DET
ftr-381	220	32	larger	large	ADJ
ftr-381	220	33	,	,	PUNCT
ftr-381	220	34	structural	structural	ADJ
ftr-381	220	35	questions	question	NOUN
ftr-381	220	36	,	,	PUNCT
ftr-381	220	37	such	such	ADJ
ftr-381	220	38	as	as	ADP
ftr-381	220	39	whether	whether	SCONJ
ftr-381	220	40	to	to	PART
ftr-381	220	41	permit	permit	VERB
ftr-381	220	42	deductions	deduction	NOUN
ftr-381	220	43	(	(	PUNCT
ftr-381	220	44	agricultural	agricultural	ADJ
ftr-381	220	45	tithing	tithing	NOUN
ftr-381	220	46	permitted	permit	VERB
ftr-381	220	47	none	none	NOUN
ftr-381	220	48	)	)	PUNCT
ftr-381	220	49	and	and	CCONJ
ftr-381	220	50	what	what	DET
ftr-381	220	51	accounting	accounting	NOUN
ftr-381	220	52	period	period	NOUN
ftr-381	220	53	to	to	PART
ftr-381	220	54	adopt	adopt	VERB
ftr-381	220	55	.	.	PUNCT
ftr-381	221	1	in	in	ADP
ftr-381	221	2	addition	addition	NOUN
ftr-381	221	3	to	to	ADP
ftr-381	221	4	the	the	DET
ftr-381	221	5	tithe	tithe	NOUN
ftr-381	221	6	,	,	PUNCT
ftr-381	221	7	the	the	DET
ftr-381	221	8	torah	torah	PROPN
ftr-381	221	9	sets	set	VERB
ftr-381	221	10	forth	forth	ADP
ftr-381	221	11	a	a	DET
ftr-381	221	12	number	number	NOUN
ftr-381	221	13	of	of	ADP
ftr-381	221	14	other	other	ADJ
ftr-381	221	15	obligations	obligation	NOUN
ftr-381	221	16	associated	associate	VERB
ftr-381	221	17	with	with	ADP
ftr-381	221	18	agriculture	agriculture	NOUN
ftr-381	221	19	.	.	PUNCT
ftr-381	222	1	for	for	ADP
ftr-381	222	2	example	example	NOUN
ftr-381	222	3	,	,	PUNCT
ftr-381	222	4	the	the	DET
ftr-381	222	5	pe’ah	pe’ah	NOUN
ftr-381	222	6	obligation	obligation	NOUN
ftr-381	222	7	required	require	VERB
ftr-381	222	8	farmers	farmer	NOUN
ftr-381	222	9	to	to	PART
ftr-381	222	10	leave	leave	VERB
ftr-381	222	11	the	the	DET
ftr-381	222	12	corners	corner	NOUN
ftr-381	222	13	of	of	ADP
ftr-381	222	14	their	their	PRON
ftr-381	222	15	fields	field	NOUN
ftr-381	222	16	unharvested	unharveste	VERB
ftr-381	222	17	so	so	SCONJ
ftr-381	222	18	that	that	SCONJ
ftr-381	222	19	the	the	DET
ftr-381	222	20	poor	poor	ADJ
ftr-381	222	21	could	could	AUX
ftr-381	222	22	partake	partake	VERB
ftr-381	222	23	of	of	ADP
ftr-381	222	24	the	the	DET
ftr-381	222	25	harvest	harvest	NOUN
ftr-381	222	26	.	.	PUNCT
ftr-381	223	1	amounts	amount	NOUN
ftr-381	223	2	left	leave	VERB
ftr-381	223	3	in	in	ADP
ftr-381	223	4	the	the	DET
ftr-381	223	5	fields	field	NOUN
ftr-381	223	6	in	in	ADP
ftr-381	223	7	satisfaction	satisfaction	NOUN
ftr-381	223	8	of	of	ADP
ftr-381	223	9	this24	this24	NOUN
ftr-381	223	10	obligation	obligation	NOUN
ftr-381	223	11	(	(	PUNCT
ftr-381	223	12	and	and	CCONJ
ftr-381	223	13	the	the	DET
ftr-381	223	14	other	other	ADJ
ftr-381	223	15	obligations	obligation	NOUN
ftr-381	223	16	as	as	ADV
ftr-381	223	17	well	well	ADV
ftr-381	223	18	)	)	PUNCT
ftr-381	223	19	were	be	AUX
ftr-381	223	20	excluded	exclude	VERB
ftr-381	223	21	when	when	SCONJ
ftr-381	223	22	determining	determine	VERB
ftr-381	223	23	the	the	DET
ftr-381	223	24	amount	amount	NOUN
ftr-381	223	25	to	to	ADP
ftr-381	223	26	tithe	tithe	NOUN
ftr-381	223	27	.	.	PUNCT
ftr-381	224	1	thus	thus	ADV
ftr-381	224	2	,	,	PUNCT
ftr-381	224	3	while	while	SCONJ
ftr-381	224	4	technically	technically	ADV
ftr-381	224	5	not	not	PART
ftr-381	224	6	part	part	NOUN
ftr-381	224	7	of	of	ADP
ftr-381	224	8	the	the	DET
ftr-381	224	9	tithing	tithing	NOUN
ftr-381	224	10	laws	law	NOUN
ftr-381	224	11	,	,	PUNCT
ftr-381	224	12	these	these	DET
ftr-381	224	13	obligations	obligation	NOUN
ftr-381	224	14	reduced	reduce	VERB
ftr-381	224	15	the	the	DET
ftr-381	224	16	amounts	amount	NOUN
ftr-381	224	17	subject	subject	ADJ
ftr-381	224	18	to	to	ADP
ftr-381	224	19	the	the	DET
ftr-381	224	20	tithe	tithe	NOUN
ftr-381	224	21	and	and	CCONJ
ftr-381	224	22	therefore	therefore	ADV
ftr-381	224	23	form	form	VERB
ftr-381	224	24	part	part	NOUN
ftr-381	224	25	of	of	ADP
ftr-381	224	26	the	the	DET
ftr-381	224	27	income	income	NOUN
ftr-381	224	28	definition	definition	NOUN
ftr-381	224	29	.	.	PUNCT
ftr-381	225	1	as	as	SCONJ
ftr-381	225	2	described	describe	VERB
ftr-381	225	3	below	below	ADV
ftr-381	225	4	,	,	PUNCT
ftr-381	225	5	religious	religious	ADJ
ftr-381	225	6	authorities	authority	NOUN
ftr-381	225	7	cited	cite	VERB
ftr-381	225	8	to	to	ADP
ftr-381	225	9	the	the	DET
ftr-381	225	10	exclusion	exclusion	NOUN
ftr-381	225	11	of	of	ADP
ftr-381	225	12	pe’ah	pe’ah	PROPN
ftr-381	225	13	from	from	ADP
ftr-381	225	14	the	the	DET
ftr-381	225	15	income	income	NOUN
ftr-381	225	16	base	base	NOUN
ftr-381	225	17	as	as	SCONJ
ftr-381	225	18	they	they	PRON
ftr-381	225	19	struggled	struggle	VERB
ftr-381	225	20	to	to	PART
ftr-381	225	21	develop	develop	VERB
ftr-381	225	22	the	the	DET
ftr-381	225	23	laws	law	NOUN
ftr-381	225	24	of	of	ADP
ftr-381	225	25	maaser	maaser	ADJ
ftr-381	225	26	kesafim	kesafim	NOUN
ftr-381	225	27	.	.	PUNCT
ftr-381	226	1	iii	iii	X
ftr-381	226	2	.	.	PUNCT
ftr-381	226	3	maaser	maaser	PROPN
ftr-381	226	4	kesafim	kesafim	PROPN
ftr-381	226	5	origins	origin	NOUN
ftr-381	226	6	,	,	PUNCT
ftr-381	226	7	status	status	NOUN
ftr-381	226	8	and	and	CCONJ
ftr-381	226	9	scope	scope	NOUN
ftr-381	226	10	as	as	SCONJ
ftr-381	226	11	noted	note	VERB
ftr-381	226	12	in	in	ADP
ftr-381	226	13	the	the	DET
ftr-381	226	14	introduction	introduction	NOUN
ftr-381	226	15	,	,	PUNCT
ftr-381	226	16	maaser	maaser	ADJ
ftr-381	226	17	kesafim	kesafim	PROPN
ftr-381	226	18	refers	refer	VERB
ftr-381	226	19	to	to	ADP
ftr-381	226	20	the	the	DET
ftr-381	226	21	practice	practice	NOUN
ftr-381	226	22	of	of	ADP
ftr-381	226	23	separating	separate	VERB
ftr-381	226	24	out	out	ADP
ftr-381	226	25	a	a	DET
ftr-381	226	26	tithe	tithe	NOUN
ftr-381	226	27	from	from	ADP
ftr-381	226	28	all	all	DET
ftr-381	226	29	income	income	NOUN
ftr-381	226	30	and	and	CCONJ
ftr-381	226	31	distributing	distribute	VERB
ftr-381	226	32	it	it	PRON
ftr-381	226	33	to	to	ADP
ftr-381	226	34	the	the	DET
ftr-381	226	35	poor	poor	ADJ
ftr-381	226	36	.	.	PUNCT
ftr-381	227	1	neither25	neither25	PROPN
ftr-381	228	1	162	162	NUM
ftr-381	228	2	florida	florida	PROPN
ftr-381	228	3	tax	tax	NOUN
ftr-381	228	4	review	review	NOUN
ftr-381	228	5	[	[	X
ftr-381	228	6	vol	vol	NOUN
ftr-381	228	7	.	.	PUNCT
ftr-381	228	8	8:1	8:1	NUM
ftr-381	228	9	of	of	ADP
ftr-381	228	10	aid	aid	NOUN
ftr-381	228	11	measures	measure	NOUN
ftr-381	228	12	available	available	ADJ
ftr-381	228	13	to	to	ADP
ftr-381	228	14	those	those	PRON
ftr-381	228	15	who	who	PRON
ftr-381	228	16	lived	live	VERB
ftr-381	228	17	in	in	ADP
ftr-381	228	18	agrarian	agrarian	ADJ
ftr-381	228	19	societies	society	NOUN
ftr-381	228	20	.	.	PUNCT
ftr-381	229	1	thus	thus	ADV
ftr-381	229	2	,	,	PUNCT
ftr-381	229	3	they	they	PRON
ftr-381	229	4	articulated	articulate	VERB
ftr-381	229	5	a	a	DET
ftr-381	229	6	standard	standard	NOUN
ftr-381	229	7	that	that	PRON
ftr-381	229	8	focused	focus	VERB
ftr-381	229	9	on	on	ADP
ftr-381	229	10	whether	whether	SCONJ
ftr-381	229	11	a	a	DET
ftr-381	229	12	person	person	NOUN
ftr-381	229	13	had	have	AUX
ftr-381	229	14	sufficient	sufficient	ADJ
ftr-381	229	15	assets	asset	NOUN
ftr-381	229	16	to	to	PART
ftr-381	229	17	produce	produce	VERB
ftr-381	229	18	sufficient	sufficient	ADJ
ftr-381	229	19	income	income	NOUN
ftr-381	229	20	to	to	PART
ftr-381	229	21	live	live	VERB
ftr-381	229	22	on	on	ADP
ftr-381	229	23	for	for	ADP
ftr-381	229	24	a	a	DET
ftr-381	229	25	year	year	NOUN
ftr-381	229	26	.	.	PUNCT
ftr-381	230	1	see	see	VERB
ftr-381	230	2	rabbi	rabbi	ADJ
ftr-381	230	3	yitzchak	yitzchak	NOUN
ftr-381	230	4	of	of	ADP
ftr-381	230	5	korbil	korbil	PROPN
ftr-381	230	6	(	(	PUNCT
ftr-381	230	7	d.	d.	NOUN
ftr-381	230	8	1280	1280	NUM
ftr-381	230	9	)	)	PUNCT
ftr-381	230	10	as	as	SCONJ
ftr-381	230	11	described	describe	VERB
ftr-381	230	12	in	in	ADP
ftr-381	230	13	the	the	DET
ftr-381	230	14	tur	tur	PROPN
ftr-381	230	15	,	,	PUNCT
ftr-381	230	16	arbah	arbah	NOUN
ftr-381	230	17	turim	turim	NOUN
ftr-381	230	18	,	,	PUNCT
ftr-381	230	19	yoreh	yoreh	NOUN
ftr-381	230	20	de’ah	de’ah	PROPN
ftr-381	230	21	253	253	NUM
ftr-381	230	22	.	.	PUNCT
ftr-381	231	1	see	see	VERB
ftr-381	231	2	also	also	ADV
ftr-381	231	3	karo	karo	PROPN
ftr-381	231	4	,	,	PUNCT
ftr-381	231	5	shulchan	shulchan	PROPN
ftr-381	231	6	aruch	aruch	PROPN
ftr-381	231	7	,	,	PUNCT
ftr-381	231	8	yoreh	yoreh	NOUN
ftr-381	231	9	de’ah	de’ah	PROPN
ftr-381	231	10	253:2	253:2	NUM
ftr-381	231	11	.	.	PROPN
ftr-381	231	12	26	26	NUM
ftr-381	231	13	.	.	PUNCT
ftr-381	232	1	gen	gen	AUX
ftr-381	232	2	.	.	PROPN
ftr-381	232	3	14:20	14:20	NUM
ftr-381	232	4	(	(	PUNCT
ftr-381	232	5	“	"	PUNCT
ftr-381	232	6	and	and	CCONJ
ftr-381	232	7	he	he	PRON
ftr-381	232	8	gave	give	VERB
ftr-381	232	9	him	he	PRON
ftr-381	232	10	a	a	DET
ftr-381	232	11	tenth	tenth	NOUN
ftr-381	232	12	of	of	ADP
ftr-381	232	13	everything	everything	PRON
ftr-381	232	14	”	"	PUNCT
ftr-381	232	15	)	)	PUNCT
ftr-381	232	16	.	.	PUNCT
ftr-381	233	1	27	27	NUM
ftr-381	233	2	.	.	PUNCT
ftr-381	234	1	rashi	rashi	PROPN
ftr-381	234	2	concluded	conclude	VERB
ftr-381	234	3	that	that	SCONJ
ftr-381	234	4	abraham	abraham	PROPN
ftr-381	234	5	gave	give	VERB
ftr-381	234	6	his	his	PRON
ftr-381	234	7	tithe	tithe	NOUN
ftr-381	234	8	to	to	ADP
ftr-381	234	9	malkizedek	malkizedek	PROPN
ftr-381	234	10	,	,	PUNCT
ftr-381	234	11	the	the	DET
ftr-381	234	12	king	king	NOUN
ftr-381	234	13	of	of	ADP
ftr-381	234	14	salem	salem	PROPN
ftr-381	234	15	and	and	CCONJ
ftr-381	234	16	god	god	PROPN
ftr-381	234	17	’s	’s	PART
ftr-381	234	18	high	high	ADJ
ftr-381	234	19	priest	priest	NOUN
ftr-381	234	20	,	,	PUNCT
ftr-381	234	21	and	and	CCONJ
ftr-381	234	22	that	that	SCONJ
ftr-381	234	23	the	the	DET
ftr-381	234	24	gift	gift	NOUN
ftr-381	234	25	was	be	AUX
ftr-381	234	26	made	make	VERB
ftr-381	234	27	because	because	SCONJ
ftr-381	234	28	malkizedek	malkizedek	NOUN
ftr-381	234	29	was	be	AUX
ftr-381	234	30	a	a	DET
ftr-381	234	31	cohen	cohen	NOUN
ftr-381	234	32	.	.	PUNCT
ftr-381	235	1	rashi	rashi	PROPN
ftr-381	235	2	14:20	14:20	NUM
ftr-381	235	3	loc	loc	PROPN
ftr-381	235	4	.	.	PUNCT
ftr-381	236	1	cit	cit	PROPN
ftr-381	236	2	,	,	PUNCT
ftr-381	236	3	mk	mk	PROPN
ftr-381	236	4	at	at	ADP
ftr-381	236	5	18	18	NUM
ftr-381	236	6	.	.	PUNCT
ftr-381	237	1	rabbi	rabbi	ADJ
ftr-381	237	2	eliezer	eliezer	PROPN
ftr-381	237	3	,	,	PUNCT
ftr-381	237	4	who	who	PRON
ftr-381	237	5	was	be	AUX
ftr-381	237	6	involved	involve	VERB
ftr-381	237	7	with	with	ADP
ftr-381	237	8	the	the	DET
ftr-381	237	9	creation	creation	NOUN
ftr-381	237	10	of	of	ADP
ftr-381	237	11	the	the	DET
ftr-381	237	12	mishnah	mishnah	PROPN
ftr-381	237	13	,	,	PUNCT
ftr-381	237	14	agreed	agree	VERB
ftr-381	237	15	that	that	SCONJ
ftr-381	237	16	abraham	abraham	PROPN
ftr-381	237	17	was	be	AUX
ftr-381	237	18	the	the	DET
ftr-381	237	19	first	first	ADJ
ftr-381	237	20	to	to	ADP
ftr-381	237	21	tithe	tithe	PRON
ftr-381	237	22	but	but	CCONJ
ftr-381	237	23	insisted	insist	VERB
ftr-381	237	24	that	that	SCONJ
ftr-381	237	25	he	he	PRON
ftr-381	237	26	gave	give	VERB
ftr-381	237	27	the	the	DET
ftr-381	237	28	tithe	tithe	NOUN
ftr-381	237	29	to	to	ADP
ftr-381	237	30	shem	shem	PROPN
ftr-381	237	31	,	,	PUNCT
ftr-381	237	32	noah	noah	PROPN
ftr-381	237	33	’s	’s	PROPN
ftr-381	237	34	son	son	PROPN
ftr-381	237	35	,	,	PUNCT
ftr-381	237	36	instead	instead	ADV
ftr-381	237	37	of	of	ADP
ftr-381	237	38	malkizedek	malkizedek	PROPN
ftr-381	237	39	.	.	PUNCT
ftr-381	238	1	(	(	PUNCT
ftr-381	238	2	“	"	PUNCT
ftr-381	238	3	r.	r.	PROPN
ftr-381	238	4	yehoshua	yehoshua	PROPN
ftr-381	238	5	ben	ben	PROPN
ftr-381	238	6	korchah	korchah	PROPN
ftr-381	238	7	says	say	VERB
ftr-381	238	8	“	"	PUNCT
ftr-381	238	9	abraham	abraham	PROPN
ftr-381	238	10	was	be	AUX
ftr-381	238	11	the	the	DET
ftr-381	238	12	first	first	ADJ
ftr-381	238	13	in	in	ADP
ftr-381	238	14	the	the	DET
ftr-381	238	15	world	world	NOUN
ftr-381	238	16	to	to	ADP
ftr-381	238	17	tithe	tithe	VERB
ftr-381	238	18	.	.	PUNCT
ftr-381	239	1	he	he	PRON
ftr-381	239	2	took	take	VERB
ftr-381	239	3	all	all	DET
ftr-381	239	4	the	the	DET
ftr-381	239	5	maaser	maaser	NOUN
ftr-381	239	6	of	of	ADP
ftr-381	239	7	sedom	sedom	NOUN
ftr-381	239	8	and	and	CCONJ
ftr-381	239	9	amorah	amorah	PROPN
ftr-381	239	10	and	and	CCONJ
ftr-381	239	11	all	all	DET
ftr-381	239	12	the	the	DET
ftr-381	239	13	maaser	maaser	NOUN
ftr-381	239	14	of	of	ADP
ftr-381	239	15	lot	lot	NOUN
ftr-381	239	16	his	his	PRON
ftr-381	239	17	nephew	nephew	NOUN
ftr-381	239	18	and	and	CCONJ
ftr-381	239	19	gave	give	VERB
ftr-381	239	20	them	they	PRON
ftr-381	239	21	to	to	PART
ftr-381	239	22	shem	shem	VERB
ftr-381	239	23	the	the	DET
ftr-381	239	24	son	son	NOUN
ftr-381	239	25	of	of	ADP
ftr-381	239	26	noah	noah	PROPN
ftr-381	239	27	,	,	PUNCT
ftr-381	239	28	as	as	SCONJ
ftr-381	239	29	it	it	PRON
ftr-381	239	30	is	be	AUX
ftr-381	239	31	written	write	VERB
ftr-381	239	32	‘	'	PUNCT
ftr-381	239	33	and	and	CCONJ
ftr-381	239	34	he	he	PRON
ftr-381	239	35	gave	give	VERB
ftr-381	239	36	him	he	PRON
ftr-381	239	37	a	a	DET
ftr-381	239	38	tenth	tenth	NOUN
ftr-381	239	39	of	of	ADP
ftr-381	239	40	all	all	PRON
ftr-381	239	41	.	.	PUNCT
ftr-381	239	42	’	'	PUNCT
ftr-381	239	43	”	"	PUNCT
ftr-381	239	44	pirkei	pirkei	PROPN
ftr-381	239	45	d’rabbi	d’rabbi	ADJ
ftr-381	239	46	eliezer	eliezer	NOUN
ftr-381	239	47	,	,	PUNCT
ftr-381	239	48	ch	ch	NOUN
ftr-381	239	49	.	.	PROPN
ftr-381	239	50	27	27	NUM
ftr-381	239	51	,	,	PUNCT
ftr-381	239	52	mk	mk	NOUN
ftr-381	239	53	at	at	ADP
ftr-381	239	54	18	18	NUM
ftr-381	239	55	.	.	PUNCT
ftr-381	239	56	28	28	NUM
ftr-381	239	57	.	.	PUNCT
ftr-381	240	1	gen	gen	PROPN
ftr-381	240	2	.	.	PROPN
ftr-381	240	3	28:22	28:22	NUM
ftr-381	240	4	.	.	PUNCT
ftr-381	241	1	the	the	DET
ftr-381	241	2	bible	bible	PROPN
ftr-381	241	3	does	do	AUX
ftr-381	241	4	not	not	PART
ftr-381	241	5	actually	actually	ADV
ftr-381	241	6	describe	describe	VERB
ftr-381	241	7	jacob	jacob	PROPN
ftr-381	241	8	tithing	tithing	NOUN
ftr-381	241	9	,	,	PUNCT
ftr-381	241	10	but	but	CCONJ
ftr-381	241	11	one	one	PRON
ftr-381	241	12	presumes	presume	VERB
ftr-381	241	13	that	that	SCONJ
ftr-381	241	14	he	he	PRON
ftr-381	241	15	kept	keep	VERB
ftr-381	241	16	his	his	PRON
ftr-381	241	17	promise	promise	NOUN
ftr-381	241	18	.	.	PUNCT
ftr-381	242	1	29	29	NUM
ftr-381	242	2	.	.	X
ftr-381	243	1	see	see	VERB
ftr-381	243	2	,	,	PUNCT
ftr-381	243	3	e.g.	e.g.	ADV
ftr-381	243	4	,	,	PUNCT
ftr-381	243	5	baalai	baalai	ADJ
ftr-381	243	6	tosafoth	tosafoth	NOUN
ftr-381	243	7	on	on	ADP
ftr-381	243	8	the	the	DET
ftr-381	243	9	torah	torah	PROPN
ftr-381	243	10	,	,	PUNCT
ftr-381	243	11	mk	mk	PROPN
ftr-381	243	12	at	at	ADP
ftr-381	243	13	19	19	NUM
ftr-381	243	14	(	(	PUNCT
ftr-381	243	15	concluding	conclude	VERB
ftr-381	243	16	that	that	SCONJ
ftr-381	243	17	the	the	DET
ftr-381	243	18	obligation	obligation	NOUN
ftr-381	243	19	to	to	PART
ftr-381	243	20	tithe	tithe	VERB
ftr-381	243	21	from	from	ADP
ftr-381	243	22	money	money	NOUN
ftr-381	243	23	is	be	AUX
ftr-381	243	24	derived	derive	VERB
ftr-381	243	25	from	from	ADP
ftr-381	243	26	jacob	jacob	PROPN
ftr-381	243	27	’s	’s	PART
ftr-381	243	28	vow	vow	NOUN
ftr-381	243	29	)	)	PUNCT
ftr-381	243	30	.	.	PUNCT
ftr-381	244	1	30	30	NUM
ftr-381	244	2	.	.	PUNCT
ftr-381	245	1	a	a	DET
ftr-381	245	2	midrash	midrash	NOUN
ftr-381	245	3	employs	employ	VERB
ftr-381	245	4	an	an	DET
ftr-381	245	5	interpretive	interpretive	ADJ
ftr-381	245	6	technique	technique	NOUN
ftr-381	245	7	where	where	SCONJ
ftr-381	245	8	every	every	DET
ftr-381	245	9	word	word	NOUN
ftr-381	245	10	in	in	ADP
ftr-381	245	11	a	a	DET
ftr-381	245	12	passage	passage	NOUN
ftr-381	245	13	is	be	AUX
ftr-381	245	14	given	give	VERB
ftr-381	245	15	meaning	meaning	NOUN
ftr-381	245	16	.	.	PUNCT
ftr-381	246	1	the	the	DET
ftr-381	246	2	torah	torah	PROPN
ftr-381	246	3	nor	nor	CCONJ
ftr-381	246	4	the	the	DET
ftr-381	246	5	talmud	talmud	NOUN
ftr-381	246	6	contains	contain	VERB
ftr-381	246	7	an	an	DET
ftr-381	246	8	explicit	explicit	ADJ
ftr-381	246	9	command	command	NOUN
ftr-381	246	10	that	that	SCONJ
ftr-381	246	11	one	one	NUM
ftr-381	246	12	separate	separate	VERB
ftr-381	246	13	out	out	ADP
ftr-381	246	14	this	this	DET
ftr-381	246	15	tithe	tithe	NOUN
ftr-381	246	16	.	.	PUNCT
ftr-381	247	1	thus	thus	ADV
ftr-381	247	2	,	,	PUNCT
ftr-381	247	3	the	the	DET
ftr-381	247	4	origin	origin	NOUN
ftr-381	247	5	,	,	PUNCT
ftr-381	247	6	status	status	NOUN
ftr-381	247	7	and	and	CCONJ
ftr-381	247	8	scope	scope	NOUN
ftr-381	247	9	of	of	ADP
ftr-381	247	10	the	the	DET
ftr-381	247	11	obligation	obligation	NOUN
ftr-381	247	12	,	,	PUNCT
ftr-381	247	13	all	all	PRON
ftr-381	247	14	of	of	ADP
ftr-381	247	15	which	which	PRON
ftr-381	247	16	affect	affect	VERB
ftr-381	247	17	the	the	DET
ftr-381	247	18	development	development	NOUN
ftr-381	247	19	of	of	ADP
ftr-381	247	20	the	the	DET
ftr-381	247	21	law	law	NOUN
ftr-381	247	22	,	,	PUNCT
ftr-381	247	23	are	be	AUX
ftr-381	247	24	open	open	ADJ
ftr-381	247	25	to	to	AUX
ftr-381	247	26	debate	debate	VERB
ftr-381	247	27	.	.	PUNCT
ftr-381	248	1	this	this	DET
ftr-381	248	2	part	part	NOUN
ftr-381	248	3	explores	explore	VERB
ftr-381	248	4	that	that	DET
ftr-381	248	5	debate	debate	NOUN
ftr-381	248	6	.	.	PUNCT
ftr-381	249	1	discussion	discussion	NOUN
ftr-381	249	2	of	of	ADP
ftr-381	249	3	the	the	DET
ftr-381	249	4	specific	specific	ADJ
ftr-381	249	5	income	income	NOUN
ftr-381	249	6	definition	definition	NOUN
ftr-381	249	7	rules	rule	NOUN
ftr-381	249	8	is	be	AUX
ftr-381	249	9	reserved	reserve	VERB
ftr-381	249	10	for	for	ADP
ftr-381	249	11	part	part	NOUN
ftr-381	249	12	iv	iv	ADP
ftr-381	249	13	,	,	PUNCT
ftr-381	249	14	below	below	ADV
ftr-381	249	15	.	.	PUNCT
ftr-381	250	1	many	many	ADJ
ftr-381	250	2	early	early	ADJ
ftr-381	250	3	sources	source	NOUN
ftr-381	250	4	assert	assert	VERB
ftr-381	250	5	that	that	SCONJ
ftr-381	250	6	the	the	DET
ftr-381	250	7	obligation	obligation	NOUN
ftr-381	250	8	to	to	PART
ftr-381	250	9	tithe	tithe	VERB
ftr-381	250	10	derives	derive	NOUN
ftr-381	250	11	from	from	ADP
ftr-381	250	12	the	the	DET
ftr-381	250	13	torah	torah	PROPN
ftr-381	250	14	,	,	PUNCT
ftr-381	250	15	based	base	VERB
ftr-381	250	16	on	on	ADP
ftr-381	250	17	the	the	DET
ftr-381	250	18	fact	fact	NOUN
ftr-381	250	19	that	that	SCONJ
ftr-381	250	20	the	the	DET
ftr-381	250	21	patriarchs	patriarch	NOUN
ftr-381	250	22	abraham	abraham	PROPN
ftr-381	250	23	and	and	CCONJ
ftr-381	250	24	jacob	jacob	PROPN
ftr-381	250	25	are	be	AUX
ftr-381	250	26	reported	report	VERB
ftr-381	250	27	to	to	PART
ftr-381	250	28	have	have	AUX
ftr-381	250	29	tithed	tithe	VERB
ftr-381	250	30	.	.	PUNCT
ftr-381	251	1	the	the	DET
ftr-381	251	2	evidence	evidence	NOUN
ftr-381	251	3	regarding	regard	VERB
ftr-381	251	4	abraham	abraham	PROPN
ftr-381	251	5	is	be	AUX
ftr-381	251	6	somewhat	somewhat	ADV
ftr-381	251	7	sketchy	sketchy	ADJ
ftr-381	251	8	.	.	PUNCT
ftr-381	252	1	in	in	ADP
ftr-381	252	2	genesis	genesis	NOUN
ftr-381	252	3	,	,	PUNCT
ftr-381	252	4	after	after	ADP
ftr-381	252	5	a	a	DET
ftr-381	252	6	battle	battle	NOUN
ftr-381	252	7	,	,	PUNCT
ftr-381	252	8	abraham	abraham	PROPN
ftr-381	252	9	is	be	AUX
ftr-381	252	10	said	say	VERB
ftr-381	252	11	to	to	PART
ftr-381	252	12	have	have	AUX
ftr-381	252	13	given	give	VERB
ftr-381	252	14	one	one	NUM
ftr-381	252	15	-	-	PUNCT
ftr-381	252	16	tenth	tenth	NOUN
ftr-381	252	17	of	of	ADP
ftr-381	252	18	his	his	PRON
ftr-381	252	19	possessions.26	possessions.26	NOUN
ftr-381	252	20	other	other	ADJ
ftr-381	252	21	than	than	ADP
ftr-381	252	22	the	the	DET
ftr-381	252	23	mention	mention	NOUN
ftr-381	252	24	of	of	ADP
ftr-381	252	25	the	the	DET
ftr-381	252	26	amount	amount	NOUN
ftr-381	252	27	of	of	ADP
ftr-381	252	28	the	the	DET
ftr-381	252	29	gift	gift	NOUN
ftr-381	252	30	and	and	CCONJ
ftr-381	252	31	the	the	DET
ftr-381	252	32	identity	identity	NOUN
ftr-381	252	33	of	of	ADP
ftr-381	252	34	the	the	DET
ftr-381	252	35	donor	donor	NOUN
ftr-381	252	36	,	,	PUNCT
ftr-381	252	37	the	the	DET
ftr-381	252	38	bible	bible	PROPN
ftr-381	252	39	gives	give	VERB
ftr-381	252	40	no	no	DET
ftr-381	252	41	other	other	ADJ
ftr-381	252	42	details	detail	NOUN
ftr-381	252	43	.	.	PUNCT
ftr-381	253	1	nonetheless	nonetheless	ADV
ftr-381	253	2	,	,	PUNCT
ftr-381	253	3	several	several	ADJ
ftr-381	253	4	respected	respected	ADJ
ftr-381	253	5	rabbis	rabbis	PROPN
ftr-381	253	6	have	have	AUX
ftr-381	253	7	determined	determine	VERB
ftr-381	253	8	that	that	SCONJ
ftr-381	253	9	this	this	PRON
ftr-381	253	10	was	be	AUX
ftr-381	253	11	the	the	DET
ftr-381	253	12	first	first	ADJ
ftr-381	253	13	tithe	tithe	NOUN
ftr-381	253	14	.	.	PUNCT
ftr-381	254	1	the	the	DET
ftr-381	254	2	evidence	evidence	NOUN
ftr-381	254	3	that	that	PRON
ftr-381	254	4	jacob	jacob	PROPN
ftr-381	254	5	tithed	tithe	VERB
ftr-381	254	6	is27	is27	PROPN
ftr-381	254	7	clearer	clear	ADJ
ftr-381	254	8	.	.	PUNCT
ftr-381	255	1	after	after	ADP
ftr-381	255	2	seeing	see	VERB
ftr-381	255	3	the	the	DET
ftr-381	255	4	vision	vision	NOUN
ftr-381	255	5	of	of	ADP
ftr-381	255	6	a	a	DET
ftr-381	255	7	ladder	ladder	NOUN
ftr-381	255	8	stretching	stretch	VERB
ftr-381	255	9	to	to	ADP
ftr-381	255	10	heaven	heaven	PROPN
ftr-381	255	11	and	and	CCONJ
ftr-381	255	12	learning	learn	VERB
ftr-381	255	13	that	that	SCONJ
ftr-381	255	14	god	god	PROPN
ftr-381	255	15	would	would	AUX
ftr-381	255	16	protect	protect	VERB
ftr-381	255	17	jacob	jacob	PROPN
ftr-381	255	18	and	and	CCONJ
ftr-381	255	19	his	his	PRON
ftr-381	255	20	offspring	offspring	NOUN
ftr-381	255	21	and	and	CCONJ
ftr-381	255	22	give	give	VERB
ftr-381	255	23	them	they	PRON
ftr-381	255	24	the	the	DET
ftr-381	255	25	land	land	NOUN
ftr-381	255	26	of	of	ADP
ftr-381	255	27	israel	israel	PROPN
ftr-381	255	28	,	,	PUNCT
ftr-381	255	29	jacob	jacob	PROPN
ftr-381	255	30	vowed	vow	VERB
ftr-381	255	31	:	:	PUNCT
ftr-381	255	32	“	"	PUNCT
ftr-381	255	33	and	and	CCONJ
ftr-381	255	34	whatever	whatever	PRON
ftr-381	255	35	you	you	PRON
ftr-381	255	36	will	will	AUX
ftr-381	255	37	give	give	VERB
ftr-381	255	38	me	i	PRON
ftr-381	255	39	,	,	PUNCT
ftr-381	255	40	i	i	PRON
ftr-381	255	41	shall	shall	AUX
ftr-381	255	42	repeatedly	repeatedly	ADV
ftr-381	255	43	tithe	tithe	VERB
ftr-381	255	44	to	to	ADP
ftr-381	255	45	you	you	PRON
ftr-381	255	46	.	.	PUNCT
ftr-381	255	47	”	"	PUNCT
ftr-381	256	1	the	the	DET
ftr-381	256	2	bible	bible	PROPN
ftr-381	256	3	does	do	AUX
ftr-381	256	4	not	not	PART
ftr-381	256	5	describe	describe	VERB
ftr-381	256	6	jacob	jacob	PROPN
ftr-381	256	7	tithing	tithing	NOUN
ftr-381	256	8	,	,	PUNCT
ftr-381	256	9	but	but	CCONJ
ftr-381	256	10	presumably	presumably	ADV
ftr-381	256	11	he	he	PRON
ftr-381	256	12	kept	keep	VERB
ftr-381	256	13	his28	his28	PROPN
ftr-381	256	14	promise	promise	NOUN
ftr-381	256	15	.	.	PUNCT
ftr-381	257	1	assuming	assume	VERB
ftr-381	257	2	both	both	DET
ftr-381	257	3	patriarchs	patriarch	NOUN
ftr-381	257	4	tithed	tithe	VERB
ftr-381	257	5	,	,	PUNCT
ftr-381	257	6	the	the	DET
ftr-381	257	7	difficulty	difficulty	NOUN
ftr-381	257	8	with	with	ADP
ftr-381	257	9	these	these	DET
ftr-381	257	10	passages	passage	NOUN
ftr-381	257	11	as	as	ADP
ftr-381	257	12	the	the	DET
ftr-381	257	13	source	source	NOUN
ftr-381	257	14	of	of	ADP
ftr-381	257	15	the	the	DET
ftr-381	257	16	tithing	tithing	NOUN
ftr-381	257	17	obligation	obligation	NOUN
ftr-381	257	18	is	be	AUX
ftr-381	257	19	that	that	SCONJ
ftr-381	257	20	it	it	PRON
ftr-381	257	21	is	be	AUX
ftr-381	257	22	not	not	PART
ftr-381	257	23	clear	clear	ADJ
ftr-381	257	24	how	how	SCONJ
ftr-381	257	25	their	their	PRON
ftr-381	257	26	behavior	behavior	NOUN
ftr-381	257	27	imposes	impose	VERB
ftr-381	257	28	an	an	DET
ftr-381	257	29	obligation	obligation	NOUN
ftr-381	257	30	on	on	ADP
ftr-381	257	31	their	their	PRON
ftr-381	257	32	descendants	descendant	NOUN
ftr-381	257	33	to	to	PART
ftr-381	257	34	do	do	AUX
ftr-381	257	35	so	so	ADV
ftr-381	257	36	.	.	PUNCT
ftr-381	258	1	nonetheless	nonetheless	ADV
ftr-381	258	2	,	,	PUNCT
ftr-381	258	3	some	some	DET
ftr-381	258	4	rabbis	rabbis	PROPN
ftr-381	258	5	read	read	VERB
ftr-381	258	6	these	these	DET
ftr-381	258	7	passages	passage	NOUN
ftr-381	258	8	to	to	PART
ftr-381	258	9	do	do	VERB
ftr-381	258	10	just	just	ADV
ftr-381	258	11	that.29	that.29	NOUN
ftr-381	258	12	others	other	NOUN
ftr-381	258	13	sources	source	NOUN
ftr-381	258	14	assert	assert	VERB
ftr-381	258	15	that	that	SCONJ
ftr-381	258	16	the	the	DET
ftr-381	258	17	obligation	obligation	NOUN
ftr-381	258	18	to	to	PART
ftr-381	258	19	tithe	tithe	VERB
ftr-381	258	20	from	from	ADP
ftr-381	258	21	all	all	DET
ftr-381	258	22	income	income	NOUN
ftr-381	258	23	,	,	PUNCT
ftr-381	258	24	regardless	regardless	ADV
ftr-381	258	25	of	of	ADP
ftr-381	258	26	source	source	NOUN
ftr-381	258	27	,	,	PUNCT
ftr-381	258	28	is	be	AUX
ftr-381	258	29	torah	torah	PROPN
ftr-381	258	30	-	-	PUNCT
ftr-381	258	31	based	base	VERB
ftr-381	258	32	because	because	SCONJ
ftr-381	258	33	it	it	PRON
ftr-381	258	34	is	be	AUX
ftr-381	258	35	implicit	implicit	ADJ
ftr-381	258	36	in	in	ADP
ftr-381	258	37	the	the	DET
ftr-381	258	38	torah	torah	PROPN
ftr-381	258	39	obligation	obligation	NOUN
ftr-381	258	40	to	to	PART
ftr-381	258	41	tithe	tithe	VERB
ftr-381	258	42	all	all	DET
ftr-381	258	43	agricultural	agricultural	ADJ
ftr-381	258	44	produce	produce	NOUN
ftr-381	258	45	.	.	PUNCT
ftr-381	259	1	for	for	ADP
ftr-381	259	2	instance	instance	NOUN
ftr-381	259	3	,	,	PUNCT
ftr-381	259	4	the	the	DET
ftr-381	259	5	sifre	sifre	NOUN
ftr-381	259	6	(	(	PUNCT
ftr-381	259	7	a	a	DET
ftr-381	259	8	midrash30	midrash30	NOUN
ftr-381	259	9	from	from	ADP
ftr-381	259	10	the	the	DET
ftr-381	259	11	time	time	NOUN
ftr-381	259	12	of	of	ADP
ftr-381	259	13	the	the	DET
ftr-381	259	14	mishnah	mishnah	PROPN
ftr-381	259	15	)	)	PUNCT
ftr-381	259	16	cites	cite	VERB
ftr-381	259	17	the	the	DET
ftr-381	259	18	superfluous	superfluous	ADJ
ftr-381	259	19	use	use	NOUN
ftr-381	259	20	of	of	ADP
ftr-381	259	21	the	the	DET
ftr-381	259	22	word	word	NOUN
ftr-381	259	23	“	"	PUNCT
ftr-381	259	24	all	all	PRON
ftr-381	259	25	”	"	PUNCT
ftr-381	259	26	in	in	ADP
ftr-381	259	27	2007	2007	NUM
ftr-381	259	28	]	]	X
ftr-381	259	29	maaser	maaser	ADJ
ftr-381	259	30	kesafim	kesafim	NOUN
ftr-381	259	31	and	and	CCONJ
ftr-381	259	32	the	the	DET
ftr-381	259	33	development	development	NOUN
ftr-381	259	34	of	of	ADP
ftr-381	259	35	tax	tax	NOUN
ftr-381	259	36	law	law	NOUN
ftr-381	259	37	163	163	NUM
ftr-381	259	38	31	31	NUM
ftr-381	259	39	.	.	PUNCT
ftr-381	260	1	see	see	VERB
ftr-381	260	2	the	the	DET
ftr-381	260	3	sifre	sifre	NOUN
ftr-381	260	4	,	,	PUNCT
ftr-381	260	5	as	as	SCONJ
ftr-381	260	6	quoted	quote	VERB
ftr-381	260	7	by	by	ADP
ftr-381	260	8	tosafoth	tosafoth	NOUN
ftr-381	260	9	,	,	PUNCT
ftr-381	260	10	b.	b.	PROPN
ftr-381	260	11	talmud	talmud	PROPN
ftr-381	260	12	taanith	taanith	PROPN
ftr-381	260	13	9a	9a	NOUN
ftr-381	260	14	,	,	PUNCT
ftr-381	260	15	mk	mk	NOUN
ftr-381	260	16	at	at	ADP
ftr-381	260	17	20	20	NUM
ftr-381	260	18	.	.	PUNCT
ftr-381	261	1	the	the	DET
ftr-381	261	2	portion	portion	NOUN
ftr-381	261	3	tosafoth	tosafoth	NOUN
ftr-381	261	4	quotes	quote	NOUN
ftr-381	261	5	does	do	AUX
ftr-381	261	6	not	not	PART
ftr-381	261	7	exist	exist	VERB
ftr-381	261	8	in	in	ADP
ftr-381	261	9	the	the	DET
ftr-381	261	10	extant	extant	ADJ
ftr-381	261	11	copies	copy	NOUN
ftr-381	261	12	of	of	ADP
ftr-381	261	13	the	the	DET
ftr-381	261	14	sifre	sifre	NOUN
ftr-381	261	15	.	.	PUNCT
ftr-381	262	1	32	32	NUM
ftr-381	262	2	.	.	PUNCT
ftr-381	263	1	this	this	DET
ftr-381	263	2	material	material	NOUN
ftr-381	263	3	does	do	AUX
ftr-381	263	4	not	not	PART
ftr-381	263	5	appear	appear	VERB
ftr-381	263	6	in	in	ADP
ftr-381	263	7	the	the	DET
ftr-381	263	8	extant	extant	ADJ
ftr-381	263	9	version	version	NOUN
ftr-381	263	10	of	of	ADP
ftr-381	263	11	the	the	DET
ftr-381	263	12	midrash	midrash	PROPN
ftr-381	263	13	devarim	devarim	PROPN
ftr-381	263	14	rabbah	rabbah	PROPN
ftr-381	263	15	.	.	PUNCT
ftr-381	264	1	rather	rather	ADV
ftr-381	264	2	,	,	PUNCT
ftr-381	264	3	it	it	PRON
ftr-381	264	4	appears	appear	VERB
ftr-381	264	5	in	in	ADP
ftr-381	264	6	passages	passage	NOUN
ftr-381	264	7	quoted	quote	VERB
ftr-381	264	8	by	by	ADP
ftr-381	264	9	both	both	DET
ftr-381	264	10	rabbi	rabbi	VERB
ftr-381	264	11	yeshayahu	yeshayahu	PROPN
ftr-381	264	12	horowitz	horowitz	PROPN
ftr-381	264	13	and	and	CCONJ
ftr-381	264	14	yitzachak	yitzachak	PROPN
ftr-381	264	15	abuhav	abuhav	NOUN
ftr-381	264	16	.	.	PUNCT
ftr-381	265	1	see	see	VERB
ftr-381	265	2	shenei	shenei	PROPN
ftr-381	265	3	luchot	luchot	PROPN
ftr-381	265	4	hab’rith	hab’rith	PROPN
ftr-381	265	5	,	,	PUNCT
ftr-381	265	6	deut	deut	NOUN
ftr-381	265	7	.	.	PROPN
ftr-381	265	8	28:3	28:3	NUM
ftr-381	265	9	;	;	PUNCT
ftr-381	265	10	menoras	menora	NOUN
ftr-381	265	11	hamaor	hamaor	NOUN
ftr-381	265	12	,	,	PUNCT
ftr-381	265	13	deut	deut	PROPN
ftr-381	265	14	28:3	28:3	NUM
ftr-381	265	15	.	.	PUNCT
ftr-381	266	1	see	see	VERB
ftr-381	266	2	also	also	ADV
ftr-381	266	3	midrash	midrash	PROPN
ftr-381	266	4	tanchuma	tanchuma	NOUN
ftr-381	266	5	,	,	PUNCT
ftr-381	266	6	deut	deut	PROPN
ftr-381	266	7	28:3	28:3	NUM
ftr-381	266	8	.	.	PROPN
ftr-381	266	9	33	33	NUM
ftr-381	266	10	.	.	PUNCT
ftr-381	267	1	rema	rema	PROPN
ftr-381	267	2	,	,	PUNCT
ftr-381	267	3	shulchan	shulchan	PROPN
ftr-381	267	4	aruch	aruch	PROPN
ftr-381	267	5	,	,	PUNCT
ftr-381	267	6	yorah	yorah	PROPN
ftr-381	267	7	de’ah	de’ah	PROPN
ftr-381	267	8	274:4	274:4	NUM
ftr-381	267	9	,	,	PUNCT
ftr-381	267	10	mk	mk	PROPN
ftr-381	267	11	at	at	ADP
ftr-381	267	12	135	135	NUM
ftr-381	267	13	.	.	PUNCT
ftr-381	268	1	see	see	AUX
ftr-381	268	2	also	also	ADV
ftr-381	268	3	sefer	sefer	VERB
ftr-381	268	4	chassidim	chassid	NOUN
ftr-381	268	5	§	§	PROPN
ftr-381	268	6	144	144	NUM
ftr-381	268	7	(	(	PUNCT
ftr-381	268	8	an	an	DET
ftr-381	268	9	early	early	ADJ
ftr-381	268	10	medieval	medieval	ADJ
ftr-381	268	11	text	text	NOUN
ftr-381	268	12	dating	date	VERB
ftr-381	268	13	from	from	ADP
ftr-381	268	14	around	around	ADP
ftr-381	268	15	1200	1200	NUM
ftr-381	268	16	c.e	c.e	PROPN
ftr-381	268	17	.	.	PROPN
ftr-381	268	18	,	,	PUNCT
ftr-381	268	19	construing	construe	VERB
ftr-381	268	20	malachi	malachi	PROPN
ftr-381	268	21	3:10	3:10	NUM
ftr-381	268	22	to	to	PART
ftr-381	268	23	require	require	VERB
ftr-381	268	24	that	that	SCONJ
ftr-381	268	25	tithes	tithe	NOUN
ftr-381	268	26	be	be	AUX
ftr-381	268	27	separated	separate	VERB
ftr-381	268	28	from	from	ADP
ftr-381	268	29	all	all	DET
ftr-381	268	30	income	income	NOUN
ftr-381	268	31	,	,	PUNCT
ftr-381	268	32	and	and	CCONJ
ftr-381	268	33	not	not	PART
ftr-381	268	34	just	just	ADV
ftr-381	268	35	agricultural	agricultural	ADJ
ftr-381	268	36	income	income	NOUN
ftr-381	268	37	)	)	PUNCT
ftr-381	268	38	.	.	PUNCT
ftr-381	269	1	34	34	NUM
ftr-381	269	2	.	.	PUNCT
ftr-381	270	1	mordechai	mordechai	PROPN
ftr-381	270	2	,	,	PUNCT
ftr-381	270	3	bava	bava	PROPN
ftr-381	270	4	kama	kama	PROPN
ftr-381	270	5	192	192	NUM
ftr-381	270	6	,	,	PUNCT
ftr-381	270	7	mk	mk	NOUN
ftr-381	270	8	at	at	ADP
ftr-381	270	9	24	24	NUM
ftr-381	270	10	(	(	PUNCT
ftr-381	270	11	“	"	PUNCT
ftr-381	270	12	in	in	ADP
ftr-381	270	13	[	[	PUNCT
ftr-381	270	14	the	the	DET
ftr-381	270	15	jerusalem	jerusalem	PROPN
ftr-381	270	16	talmud	talmud	NOUN
ftr-381	270	17	at	at	ADP
ftr-381	270	18	pe’ah	pe’ah	PROPN
ftr-381	270	19	1:1	1:1	NUM
ftr-381	270	20	]	]	PUNCT
ftr-381	270	21	the	the	DET
ftr-381	270	22	law	law	NOUN
ftr-381	270	23	of	of	ADP
ftr-381	270	24	tithing	tithing	NOUN
ftr-381	270	25	of	of	ADP
ftr-381	270	26	money	money	NOUN
ftr-381	270	27	is	be	AUX
ftr-381	270	28	derived	derive	VERB
ftr-381	270	29	from	from	ADP
ftr-381	270	30	‘	'	PUNCT
ftr-381	270	31	give	give	VERB
ftr-381	270	32	honor	honor	NOUN
ftr-381	270	33	to	to	ADP
ftr-381	270	34	the	the	DET
ftr-381	270	35	eternal	eternal	ADJ
ftr-381	270	36	from	from	ADP
ftr-381	270	37	your	your	PRON
ftr-381	270	38	possessions	possession	NOUN
ftr-381	270	39	.	.	PUNCT
ftr-381	270	40	’	'	PUNCT
ftr-381	270	41	”	"	PUNCT
ftr-381	270	42	)	)	PUNCT
ftr-381	270	43	.	.	PUNCT
ftr-381	271	1	35.see	35.see	NOUN
ftr-381	271	2	,	,	PUNCT
ftr-381	271	3	e.g.	e.g.	ADV
ftr-381	271	4	,	,	PUNCT
ftr-381	271	5	rabbi	rabbi	PROPN
ftr-381	271	6	yaakov	yaakov	PROPN
ftr-381	271	7	ben	ben	PROPN
ftr-381	271	8	zvi	zvi	PROPN
ftr-381	271	9	emden	emden	PROPN
ftr-381	271	10	(	(	PUNCT
ftr-381	271	11	1697	1697	NUM
ftr-381	271	12	-	-	SYM
ftr-381	271	13	1776	1776	NUM
ftr-381	271	14	)	)	PUNCT
ftr-381	271	15	,	,	PUNCT
ftr-381	271	16	sheilat	sheilat	NOUN
ftr-381	271	17	yavetz	yavetz	VERB
ftr-381	271	18	,	,	PUNCT
ftr-381	271	19	vol	vol	NOUN
ftr-381	271	20	1	1	NUM
ftr-381	271	21	,	,	PUNCT
ftr-381	271	22	r3	r3	PROPN
ftr-381	271	23	,	,	PUNCT
ftr-381	271	24	and	and	CCONJ
ftr-381	271	25	r.	r.	PROPN
ftr-381	271	26	yeshayahu	yeshayahu	PROPN
ftr-381	271	27	horowitz	horowitz	PROPN
ftr-381	271	28	(	(	PUNCT
ftr-381	271	29	the	the	DET
ftr-381	271	30	shelah	shelah	PROPN
ftr-381	271	31	)	)	PUNCT
ftr-381	271	32	(	(	PUNCT
ftr-381	271	33	1560	1560	NUM
ftr-381	271	34	-	-	SYM
ftr-381	271	35	1630	1630	NUM
ftr-381	271	36	)	)	PUNCT
ftr-381	271	37	,	,	PUNCT
ftr-381	271	38	amsterdam	amsterdam	PROPN
ftr-381	271	39	shelah	shelah	PROPN
ftr-381	271	40	,	,	PUNCT
ftr-381	271	41	p.	p.	NOUN
ftr-381	271	42	242	242	NUM
ftr-381	271	43	,	,	PUNCT
ftr-381	271	44	both	both	PRON
ftr-381	271	45	of	of	ADP
ftr-381	271	46	whom	whom	PRON
ftr-381	271	47	argue	argue	VERB
ftr-381	271	48	that	that	SCONJ
ftr-381	271	49	the	the	DET
ftr-381	271	50	passage	passage	NOUN
ftr-381	271	51	in	in	ADP
ftr-381	271	52	malachi	malachi	PROPN
ftr-381	271	53	only	only	ADV
ftr-381	271	54	refers	refer	VERB
ftr-381	271	55	to	to	ADP
ftr-381	271	56	agricultural	agricultural	ADJ
ftr-381	271	57	tithing	tithing	NOUN
ftr-381	271	58	.	.	PUNCT
ftr-381	272	1	deuteronomy	deuteronomy	NOUN
ftr-381	272	2	14:22	14:22	NUM
ftr-381	272	3	as	as	ADP
ftr-381	272	4	evidence	evidence	NOUN
ftr-381	272	5	that	that	SCONJ
ftr-381	272	6	the	the	DET
ftr-381	272	7	obligation	obligation	NOUN
ftr-381	272	8	described	describe	VERB
ftr-381	272	9	therein	therein	ADV
ftr-381	272	10	encompasses	encompass	VERB
ftr-381	272	11	both	both	CCONJ
ftr-381	272	12	agricultural	agricultural	ADJ
ftr-381	272	13	and	and	CCONJ
ftr-381	272	14	non	non	ADJ
ftr-381	272	15	-	-	ADJ
ftr-381	272	16	agricultural	agricultural	ADJ
ftr-381	272	17	income	income	NOUN
ftr-381	272	18	.	.	PUNCT
ftr-381	273	1	in	in	ADP
ftr-381	273	2	contrast	contrast	NOUN
ftr-381	273	3	,	,	PUNCT
ftr-381	273	4	the31	the31	NOUN
ftr-381	273	5	midrash	midrash	NOUN
ftr-381	273	6	devarim	devarim	VERB
ftr-381	273	7	rabbah	rabbah	PROPN
ftr-381	273	8	(	(	PUNCT
ftr-381	273	9	from	from	ADP
ftr-381	273	10	around	around	ADP
ftr-381	273	11	900	900	NUM
ftr-381	273	12	c.e	c.e	PROPN
ftr-381	273	13	.	.	PUNCT
ftr-381	273	14	)	)	PUNCT
ftr-381	273	15	uses	use	VERB
ftr-381	273	16	notions	notion	NOUN
ftr-381	273	17	of	of	ADP
ftr-381	273	18	horizontal	horizontal	ADJ
ftr-381	273	19	equity	equity	NOUN
ftr-381	273	20	to	to	PART
ftr-381	273	21	argue	argue	VERB
ftr-381	273	22	that	that	SCONJ
ftr-381	273	23	all	all	PRON
ftr-381	273	24	who	who	PRON
ftr-381	273	25	receive	receive	VERB
ftr-381	273	26	income	income	NOUN
ftr-381	273	27	are	be	AUX
ftr-381	273	28	blessed	bless	VERB
ftr-381	273	29	and	and	CCONJ
ftr-381	273	30	therefore	therefore	ADV
ftr-381	273	31	the	the	DET
ftr-381	273	32	obligation	obligation	NOUN
ftr-381	273	33	to	to	PART
ftr-381	273	34	tithe	tithe	DET
ftr-381	273	35	applies	applie	NOUN
ftr-381	273	36	to	to	ADP
ftr-381	273	37	all	all	PRON
ftr-381	273	38	,	,	PUNCT
ftr-381	273	39	and	and	CCONJ
ftr-381	273	40	not	not	PART
ftr-381	273	41	just	just	ADV
ftr-381	273	42	to	to	ADP
ftr-381	273	43	the	the	DET
ftr-381	273	44	farmers	farmer	NOUN
ftr-381	273	45	.	.	PUNCT
ftr-381	274	1	these	these	DET
ftr-381	274	2	efforts	effort	NOUN
ftr-381	274	3	to32	to32	PROPN
ftr-381	274	4	derive	derive	VERB
ftr-381	274	5	the	the	DET
ftr-381	274	6	obligation	obligation	NOUN
ftr-381	274	7	to	to	PART
ftr-381	274	8	tithe	tithe	VERB
ftr-381	274	9	on	on	ADP
ftr-381	274	10	all	all	DET
ftr-381	274	11	income	income	NOUN
ftr-381	274	12	from	from	ADP
ftr-381	274	13	the	the	DET
ftr-381	274	14	requirement	requirement	NOUN
ftr-381	274	15	that	that	SCONJ
ftr-381	274	16	one	one	NUM
ftr-381	274	17	tithe	tithe	DET
ftr-381	274	18	agricultural	agricultural	ADJ
ftr-381	274	19	produce	produce	NOUN
ftr-381	274	20	seem	seem	VERB
ftr-381	274	21	tenuous	tenuous	ADJ
ftr-381	274	22	.	.	PUNCT
ftr-381	275	1	other	other	ADJ
ftr-381	275	2	sources	source	NOUN
ftr-381	275	3	find	find	VERB
ftr-381	275	4	the	the	DET
ftr-381	275	5	obligation	obligation	NOUN
ftr-381	275	6	to	to	PART
ftr-381	275	7	tithe	tithe	VERB
ftr-381	275	8	on	on	ADP
ftr-381	275	9	all	all	DET
ftr-381	275	10	income	income	NOUN
ftr-381	275	11	to	to	PART
ftr-381	275	12	be	be	AUX
ftr-381	275	13	based	base	VERB
ftr-381	275	14	on	on	ADP
ftr-381	275	15	bible	bible	ADJ
ftr-381	275	16	passages	passage	NOUN
ftr-381	275	17	such	such	ADJ
ftr-381	275	18	as	as	ADP
ftr-381	275	19	malachi	malachi	PROPN
ftr-381	275	20	3:10	3:10	NUM
ftr-381	275	21	(	(	PUNCT
ftr-381	275	22	“	"	PUNCT
ftr-381	275	23	bring	bring	VERB
ftr-381	275	24	all	all	DET
ftr-381	275	25	the	the	DET
ftr-381	275	26	tithes	tithe	NOUN
ftr-381	275	27	into	into	ADP
ftr-381	275	28	the	the	DET
ftr-381	275	29	storehouse	storehouse	NOUN
ftr-381	275	30	”	"	PUNCT
ftr-381	275	31	)	)	PUNCT
ftr-381	275	32	and	and	CCONJ
ftr-381	275	33	proverbs	proverb	NOUN
ftr-381	275	34	3:9	3:9	NUM
ftr-381	275	35	(	(	PUNCT
ftr-381	275	36	“	"	PUNCT
ftr-381	275	37	honor	honor	VERB
ftr-381	275	38	hashem	hashem	PRON
ftr-381	275	39	with	with	ADP
ftr-381	275	40	your	your	PRON
ftr-381	275	41	wealth	wealth	NOUN
ftr-381	275	42	,	,	PUNCT
ftr-381	275	43	and	and	CCONJ
ftr-381	275	44	with	with	ADP
ftr-381	275	45	the	the	DET
ftr-381	275	46	first	first	ADJ
ftr-381	275	47	of	of	ADP
ftr-381	275	48	all	all	DET
ftr-381	275	49	your	your	PRON
ftr-381	275	50	produce	produce	NOUN
ftr-381	275	51	”	"	PUNCT
ftr-381	275	52	)	)	PUNCT
ftr-381	275	53	.	.	PUNCT
ftr-381	276	1	for	for	ADP
ftr-381	276	2	instance	instance	NOUN
ftr-381	276	3	,	,	PUNCT
ftr-381	276	4	rema	rema	PROPN
ftr-381	276	5	argued	argue	VERB
ftr-381	276	6	that	that	SCONJ
ftr-381	276	7	the	the	DET
ftr-381	276	8	torah	torah	PROPN
ftr-381	276	9	obligation	obligation	NOUN
ftr-381	276	10	for	for	ADP
ftr-381	276	11	agricultural	agricultural	ADJ
ftr-381	276	12	tithing	tithing	NOUN
ftr-381	276	13	was	be	AUX
ftr-381	276	14	not	not	PART
ftr-381	276	15	effective	effective	ADJ
ftr-381	276	16	at	at	ADP
ftr-381	276	17	the	the	DET
ftr-381	276	18	time	time	NOUN
ftr-381	276	19	malichai	malichai	PROPN
ftr-381	276	20	was	be	AUX
ftr-381	276	21	written	write	VERB
ftr-381	276	22	and	and	CCONJ
ftr-381	276	23	concluded	conclude	VERB
ftr-381	276	24	that	that	SCONJ
ftr-381	276	25	the	the	DET
ftr-381	276	26	passage	passage	NOUN
ftr-381	276	27	refers	refer	VERB
ftr-381	276	28	to	to	ADP
ftr-381	276	29	maaser	maaser	ADJ
ftr-381	276	30	kesafim	kesafim	NOUN
ftr-381	276	31	.	.	PUNCT
ftr-381	277	1	in	in	ADP
ftr-381	277	2	contrast	contrast	NOUN
ftr-381	277	3	,	,	PUNCT
ftr-381	277	4	rabbi33	rabbi33	VERB
ftr-381	277	5	mordechai	mordechai	PROPN
ftr-381	277	6	ben	ben	PROPN
ftr-381	277	7	hillel	hillel	PROPN
ftr-381	277	8	(	(	PUNCT
ftr-381	277	9	d.	d.	PROPN
ftr-381	277	10	1298	1298	NUM
ftr-381	277	11	)	)	PUNCT
ftr-381	277	12	interpreted	interpret	VERB
ftr-381	277	13	the	the	DET
ftr-381	277	14	jerusalem	jerusalem	PROPN
ftr-381	277	15	talmud	talmud	NOUN
ftr-381	277	16	to	to	PART
ftr-381	277	17	indicate	indicate	VERB
ftr-381	277	18	that	that	SCONJ
ftr-381	277	19	the	the	DET
ftr-381	277	20	obligation	obligation	NOUN
ftr-381	277	21	to	to	PART
ftr-381	277	22	tithe	tithe	DET
ftr-381	277	23	money	money	NOUN
ftr-381	277	24	is	be	AUX
ftr-381	277	25	based	base	VERB
ftr-381	277	26	on	on	ADP
ftr-381	277	27	proverbs	proverb	NOUN
ftr-381	277	28	3:9	3:9	NUM
ftr-381	277	29	.	.	PUNCT
ftr-381	278	1	others	other	NOUN
ftr-381	278	2	dispute34	dispute34	VERB
ftr-381	278	3	these	these	DET
ftr-381	278	4	conclusions	conclusion	NOUN
ftr-381	278	5	and	and	CCONJ
ftr-381	278	6	insist	insist	VERB
ftr-381	278	7	that	that	SCONJ
ftr-381	278	8	these	these	DET
ftr-381	278	9	passages	passage	NOUN
ftr-381	278	10	refer	refer	VERB
ftr-381	278	11	only	only	ADV
ftr-381	278	12	to	to	ADP
ftr-381	278	13	agricultural	agricultural	ADJ
ftr-381	278	14	tithing	tithing	NOUN
ftr-381	278	15	.	.	PUNCT
ftr-381	279	1	regardless	regardless	ADV
ftr-381	279	2	of	of	ADP
ftr-381	279	3	who	who	PRON
ftr-381	279	4	is	be	AUX
ftr-381	279	5	correct	correct	ADJ
ftr-381	279	6	,	,	PUNCT
ftr-381	279	7	malachi	malachi	PROPN
ftr-381	279	8	and	and	CCONJ
ftr-381	279	9	proverbs	proverb	NOUN
ftr-381	279	10	are	be	AUX
ftr-381	279	11	not	not	PART
ftr-381	279	12	part	part	NOUN
ftr-381	279	13	of	of	ADP
ftr-381	279	14	the35	the35	PROPN
ftr-381	279	15	torah	torah	PROPN
ftr-381	279	16	and	and	CCONJ
ftr-381	279	17	therefore	therefore	ADV
ftr-381	279	18	they	they	PRON
ftr-381	279	19	can	can	AUX
ftr-381	279	20	not	not	PART
ftr-381	279	21	create	create	VERB
ftr-381	279	22	a	a	DET
ftr-381	279	23	torah	torah	PROPN
ftr-381	279	24	obligation	obligation	NOUN
ftr-381	279	25	.	.	PUNCT
ftr-381	280	1	the	the	DET
ftr-381	280	2	predominant	predominant	ADJ
ftr-381	280	3	view	view	NOUN
ftr-381	280	4	is	be	AUX
ftr-381	280	5	that	that	SCONJ
ftr-381	280	6	maaser	maaser	ADJ
ftr-381	280	7	kesafim	kesafim	NOUN
ftr-381	280	8	is	be	AUX
ftr-381	280	9	not	not	PART
ftr-381	280	10	a	a	DET
ftr-381	280	11	torah	torah	PROPN
ftr-381	280	12	obligation	obligation	NOUN
ftr-381	280	13	.	.	PUNCT
ftr-381	281	1	rather	rather	ADV
ftr-381	281	2	,	,	PUNCT
ftr-381	281	3	most	most	ADJ
ftr-381	281	4	rabbis	rabbis	PROPN
ftr-381	281	5	believe	believe	VERB
ftr-381	281	6	that	that	SCONJ
ftr-381	281	7	it	it	PRON
ftr-381	281	8	evolved	evolve	VERB
ftr-381	281	9	from	from	ADP
ftr-381	281	10	,	,	PUNCT
ftr-381	281	11	and	and	CCONJ
ftr-381	281	12	is	be	AUX
ftr-381	281	13	inextricably	inextricably	ADV
ftr-381	281	14	interwoven	interweave	VERB
ftr-381	281	15	164	164	NUM
ftr-381	281	16	florida	florida	PROPN
ftr-381	281	17	tax	tax	NOUN
ftr-381	281	18	review	review	NOUN
ftr-381	281	19	[	[	X
ftr-381	281	20	vol	vol	NOUN
ftr-381	281	21	.	.	PUNCT
ftr-381	281	22	8:1	8:1	NUM
ftr-381	281	23	36	36	NUM
ftr-381	281	24	.	.	PUNCT
ftr-381	282	1	a	a	DET
ftr-381	282	2	mitzvah	mitzvah	PROPN
ftr-381	282	3	(	(	PUNCT
ftr-381	282	4	pl	pl	PROPN
ftr-381	282	5	.	.	PROPN
ftr-381	282	6	mitzvoth	mitzvoth	NOUN
ftr-381	282	7	)	)	PUNCT
ftr-381	282	8	is	be	AUX
ftr-381	282	9	literally	literally	ADV
ftr-381	282	10	a	a	DET
ftr-381	282	11	commandment	commandment	NOUN
ftr-381	282	12	of	of	ADP
ftr-381	282	13	god	god	PROPN
ftr-381	282	14	.	.	PUNCT
ftr-381	283	1	thus	thus	ADV
ftr-381	283	2	,	,	PUNCT
ftr-381	283	3	a	a	DET
ftr-381	283	4	mitzvah	mitzvah	NOUN
ftr-381	283	5	is	be	AUX
ftr-381	283	6	a	a	DET
ftr-381	283	7	religious	religious	ADJ
ftr-381	283	8	obligation	obligation	NOUN
ftr-381	283	9	,	,	PUNCT
ftr-381	283	10	and	and	CCONJ
ftr-381	283	11	the	the	DET
ftr-381	283	12	phrase	phrase	NOUN
ftr-381	283	13	“	"	PUNCT
ftr-381	283	14	to	to	PART
ftr-381	283	15	do	do	AUX
ftr-381	283	16	a	a	DET
ftr-381	283	17	mitzvah	mitzvah	PROPN
ftr-381	283	18	”	"	PUNCT
ftr-381	283	19	means	mean	NOUN
ftr-381	283	20	to	to	PART
ftr-381	283	21	fulfill	fulfill	VERB
ftr-381	283	22	one	one	NUM
ftr-381	283	23	of	of	ADP
ftr-381	283	24	god	god	PROPN
ftr-381	283	25	’s	’s	PART
ftr-381	283	26	commandments	commandment	NOUN
ftr-381	283	27	.	.	PUNCT
ftr-381	284	1	insofar	insofar	ADV
ftr-381	284	2	as	as	SCONJ
ftr-381	284	3	doing	do	VERB
ftr-381	284	4	charity	charity	NOUN
ftr-381	284	5	is	be	AUX
ftr-381	284	6	a	a	DET
ftr-381	284	7	mitzvah	mitzvah	NOUN
ftr-381	284	8	,	,	PUNCT
ftr-381	284	9	the	the	DET
ftr-381	284	10	phrase	phrase	NOUN
ftr-381	284	11	is	be	AUX
ftr-381	284	12	colloquially	colloquially	ADV
ftr-381	284	13	used	use	VERB
ftr-381	284	14	to	to	PART
ftr-381	284	15	mean	mean	VERB
ftr-381	284	16	doing	do	VERB
ftr-381	284	17	something	something	PRON
ftr-381	284	18	nice	nice	ADJ
ftr-381	284	19	for	for	ADP
ftr-381	284	20	someone	someone	PRON
ftr-381	284	21	.	.	PUNCT
ftr-381	285	1	37	37	NUM
ftr-381	285	2	.	.	PUNCT
ftr-381	286	1	tzedakah	tzedakah	PROPN
ftr-381	286	2	is	be	AUX
ftr-381	286	3	often	often	ADV
ftr-381	286	4	translated	translate	VERB
ftr-381	286	5	as	as	ADP
ftr-381	286	6	charity	charity	NOUN
ftr-381	286	7	,	,	PUNCT
ftr-381	286	8	but	but	CCONJ
ftr-381	286	9	its	its	PRON
ftr-381	286	10	root	root	NOUN
ftr-381	286	11	(	(	PUNCT
ftr-381	286	12	tzedek	tzedek	PROPN
ftr-381	286	13	)	)	PUNCT
ftr-381	286	14	means	mean	VERB
ftr-381	286	15	justice	justice	NOUN
ftr-381	286	16	.	.	PUNCT
ftr-381	287	1	thus	thus	ADV
ftr-381	287	2	,	,	PUNCT
ftr-381	287	3	the	the	DET
ftr-381	287	4	obligation	obligation	NOUN
ftr-381	287	5	to	to	PART
ftr-381	287	6	do	do	AUX
ftr-381	287	7	charity	charity	NOUN
ftr-381	287	8	is	be	AUX
ftr-381	287	9	intertwined	intertwine	VERB
ftr-381	287	10	with	with	ADP
ftr-381	287	11	the	the	DET
ftr-381	287	12	obligation	obligation	NOUN
ftr-381	287	13	to	to	PART
ftr-381	287	14	do	do	AUX
ftr-381	287	15	social	social	ADJ
ftr-381	287	16	justice	justice	NOUN
ftr-381	287	17	.	.	PUNCT
ftr-381	288	1	see	see	VERB
ftr-381	288	2	samuel	samuel	PROPN
ftr-381	288	3	j.	j.	PROPN
ftr-381	288	4	levine	levine	PROPN
ftr-381	288	5	,	,	PUNCT
ftr-381	288	6	looking	look	VERB
ftr-381	288	7	beyond	beyond	ADP
ftr-381	288	8	the	the	DET
ftr-381	288	9	mercy	mercy	NOUN
ftr-381	288	10	/	/	SYM
ftr-381	288	11	justice	justice	NOUN
ftr-381	288	12	dichotomy	dichotomy	NOUN
ftr-381	288	13	:	:	PUNCT
ftr-381	288	14	reflections	reflection	NOUN
ftr-381	288	15	on	on	ADP
ftr-381	288	16	the	the	DET
ftr-381	288	17	complementary	complementary	ADJ
ftr-381	288	18	:	:	PUNCT
ftr-381	288	19	roles	role	NOUN
ftr-381	288	20	of	of	ADP
ftr-381	288	21	mercy	mercy	NOUN
ftr-381	288	22	and	and	CCONJ
ftr-381	288	23	justice	justice	NOUN
ftr-381	288	24	in	in	ADP
ftr-381	288	25	jewish	jewish	ADJ
ftr-381	288	26	law	law	NOUN
ftr-381	288	27	and	and	CCONJ
ftr-381	288	28	tradition	tradition	NOUN
ftr-381	288	29	,	,	PUNCT
ftr-381	288	30	45	45	NUM
ftr-381	288	31	journal	journal	NOUN
ftr-381	288	32	of	of	ADP
ftr-381	288	33	catholic	catholic	ADJ
ftr-381	288	34	legal	legal	ADJ
ftr-381	288	35	studies	study	NOUN
ftr-381	288	36	455	455	NUM
ftr-381	288	37	,	,	PUNCT
ftr-381	288	38	n.	n.	NOUN
ftr-381	288	39	81	81	NUM
ftr-381	288	40	(	(	PUNCT
ftr-381	288	41	2006	2006	NUM
ftr-381	288	42	)	)	PUNCT
ftr-381	288	43	.	.	PUNCT
ftr-381	289	1	38	38	NUM
ftr-381	289	2	.	.	PUNCT
ftr-381	290	1	birkei	birkei	NOUN
ftr-381	290	2	yoseph	yoseph	NOUN
ftr-381	290	3	,	,	PUNCT
ftr-381	290	4	shulchan	shulchan	PROPN
ftr-381	290	5	aruch	aruch	PROPN
ftr-381	290	6	,	,	PUNCT
ftr-381	290	7	yoreh	yoreh	NOUN
ftr-381	290	8	de’ah	de’ah	PROPN
ftr-381	290	9	249	249	NUM
ftr-381	290	10	,	,	PUNCT
ftr-381	290	11	mk	mk	NOUN
ftr-381	290	12	at	at	ADP
ftr-381	290	13	28	28	NUM
ftr-381	290	14	.	.	PUNCT
ftr-381	291	1	see	see	AUX
ftr-381	291	2	also	also	ADV
ftr-381	291	3	rabbi	rabbi	VERB
ftr-381	291	4	yaakov	yaakov	PROPN
ftr-381	291	5	halevi	halevi	PROPN
ftr-381	291	6	molin	molin	PROPN
ftr-381	291	7	(	(	PUNCT
ftr-381	291	8	1355	1355	NUM
ftr-381	291	9	-	-	SYM
ftr-381	291	10	1422	1422	NUM
ftr-381	291	11	)	)	PUNCT
ftr-381	291	12	(	(	PUNCT
ftr-381	291	13	maharil	maharil	ADV
ftr-381	291	14	)	)	PUNCT
ftr-381	291	15	,	,	PUNCT
ftr-381	292	1	responsum	responsum	NOUN
ftr-381	292	2	no	no	NOUN
ftr-381	292	3	.	.	PROPN
ftr-381	292	4	54	54	NUM
ftr-381	292	5	,	,	PUNCT
ftr-381	292	6	mk	mk	NOUN
ftr-381	292	7	at	at	ADP
ftr-381	292	8	28	28	NUM
ftr-381	292	9	(	(	PUNCT
ftr-381	292	10	“	"	PUNCT
ftr-381	292	11	.	.	PUNCT
ftr-381	292	12	.	.	PUNCT
ftr-381	292	13	.	.	PUNCT
ftr-381	293	1	maaser	maaser	PROPN
ftr-381	293	2	kesafim	kesafim	NOUN
ftr-381	293	3	,	,	PUNCT
ftr-381	293	4	which	which	PRON
ftr-381	293	5	is	be	AUX
ftr-381	293	6	rabbinic	rabbinic	ADJ
ftr-381	293	7	,	,	PUNCT
ftr-381	293	8	.	.	PUNCT
ftr-381	293	9	.	.	PUNCT
ftr-381	293	10	.	.	PUNCT
ftr-381	293	11	”	"	PUNCT
ftr-381	293	12	)	)	PUNCT
ftr-381	293	13	;	;	PUNCT
ftr-381	293	14	epstein	epstein	PROPN
ftr-381	293	15	,	,	PUNCT
ftr-381	293	16	aruch	aruch	ADJ
ftr-381	293	17	hashulchan	hashulchan	PROPN
ftr-381	293	18	,	,	PUNCT
ftr-381	293	19	yoreh	yoreh	NOUN
ftr-381	293	20	de’ah	de’ah	PROPN
ftr-381	293	21	249:2	249:2	NUM
ftr-381	293	22	,	,	PUNCT
ftr-381	293	23	mk	mk	NOUN
ftr-381	293	24	at	at	ADP
ftr-381	293	25	28	28	NUM
ftr-381	293	26	(	(	PUNCT
ftr-381	293	27	“	"	PUNCT
ftr-381	293	28	in	in	ADP
ftr-381	293	29	truth	truth	NOUN
ftr-381	293	30	,	,	PUNCT
ftr-381	293	31	these	these	DET
ftr-381	293	32	allocations	allocation	NOUN
ftr-381	293	33	of	of	ADP
ftr-381	293	34	one	one	NUM
ftr-381	293	35	-	-	PUNCT
ftr-381	293	36	fifth	fifth	ADJ
ftr-381	293	37	and	and	CCONJ
ftr-381	293	38	one	one	NUM
ftr-381	293	39	-	-	PUNCT
ftr-381	293	40	tenth	tenth	NOUN
ftr-381	293	41	are	be	AUX
ftr-381	293	42	not	not	PART
ftr-381	293	43	torah	torah	PROPN
ftr-381	293	44	obligations	obligation	NOUN
ftr-381	293	45	,	,	PUNCT
ftr-381	293	46	but	but	CCONJ
ftr-381	293	47	hte	hte	PROPN
ftr-381	293	48	rabbis	rabbis	PROPN
ftr-381	293	49	associated	associate	VERB
ftr-381	293	50	them	they	PRON
ftr-381	293	51	with	with	ADP
ftr-381	293	52	[	[	X
ftr-381	293	53	jacob	jacob	X
ftr-381	293	54	’s	’s	PART
ftr-381	293	55	vow	vow	NOUN
ftr-381	293	56	to	to	ADP
ftr-381	293	57	tithe	tithe	NOUN
ftr-381	293	58	in	in	ADP
ftr-381	293	59	gen	gen	PROPN
ftr-381	293	60	28:22	28:22	NUM
ftr-381	293	61	]	]	PUNCT
ftr-381	293	62	”	"	PUNCT
ftr-381	293	63	)	)	PUNCT
ftr-381	293	64	;	;	PUNCT
ftr-381	293	65	rabbi	rabbi	PROPN
ftr-381	293	66	yoel	yoel	PROPN
ftr-381	293	67	sirkes	sirkes	PROPN
ftr-381	293	68	(	(	PUNCT
ftr-381	293	69	1561	1561	NUM
ftr-381	293	70	-	-	SYM
ftr-381	293	71	1640	1640	NUM
ftr-381	293	72	)	)	PUNCT
ftr-381	293	73	,	,	PUNCT
ftr-381	293	74	bach	bach	PROPN
ftr-381	293	75	,	,	PUNCT
ftr-381	293	76	tur	tur	INTJ
ftr-381	293	77	,	,	PUNCT
ftr-381	293	78	yoreh	yoreh	NOUN
ftr-381	293	79	de’ah	de’ah	PROPN
ftr-381	293	80	331	331	NUM
ftr-381	293	81	,	,	PUNCT
ftr-381	293	82	mk	mk	PROPN
ftr-381	293	83	at	at	ADP
ftr-381	293	84	29	29	NUM
ftr-381	293	85	(	(	PUNCT
ftr-381	293	86	“	"	PUNCT
ftr-381	293	87	but	but	CCONJ
ftr-381	293	88	the	the	DET
ftr-381	293	89	tithe	tithe	NOUN
ftr-381	293	90	which	which	PRON
ftr-381	293	91	a	a	DET
ftr-381	293	92	person	person	NOUN
ftr-381	293	93	separates	separate	VERB
ftr-381	293	94	from	from	ADP
ftr-381	293	95	his	his	PRON
ftr-381	293	96	monetary	monetary	ADJ
ftr-381	293	97	profits	profit	NOUN
ftr-381	293	98	,	,	PUNCT
ftr-381	293	99	is	be	AUX
ftr-381	293	100	not	not	PART
ftr-381	293	101	in	in	ADP
ftr-381	293	102	this	this	DET
ftr-381	293	103	category	category	NOUN
ftr-381	293	104	(	(	PUNCT
ftr-381	293	105	i.e.	i.e.	X
ftr-381	293	106	,	,	PUNCT
ftr-381	293	107	that	that	PRON
ftr-381	293	108	of	of	ADP
ftr-381	293	109	agricultural	agricultural	ADJ
ftr-381	293	110	tithes	tithe	NOUN
ftr-381	293	111	)	)	PUNCT
ftr-381	293	112	.	.	PUNCT
ftr-381	293	113	.	.	PUNCT
ftr-381	293	114	.	.	PUNCT
ftr-381	294	1	for	for	ADP
ftr-381	294	2	there	there	PRON
ftr-381	294	3	is	be	VERB
ftr-381	294	4	no	no	DET
ftr-381	294	5	obligation	obligation	NOUN
ftr-381	294	6	either	either	CCONJ
ftr-381	294	7	torah	torah	PROPN
ftr-381	294	8	or	or	CCONJ
ftr-381	294	9	rabbinic	rabbinic	ADJ
ftr-381	294	10	.	.	PUNCT
ftr-381	294	11	”	"	PUNCT
ftr-381	294	12	)	)	PUNCT
ftr-381	294	13	.	.	PUNCT
ftr-381	295	1	39	39	NUM
ftr-381	295	2	.	.	PUNCT
ftr-381	296	1	deut.5:32	deut.5:32	NOUN
ftr-381	296	2	-	-	PUNCT
ftr-381	296	3	33	33	NUM
ftr-381	296	4	.	.	PUNCT
ftr-381	297	1	just	just	ADV
ftr-381	297	2	what	what	PRON
ftr-381	297	3	the	the	DET
ftr-381	297	4	phrase	phrase	NOUN
ftr-381	297	5	“	"	PUNCT
ftr-381	297	6	walk	walk	VERB
ftr-381	297	7	in	in	ADP
ftr-381	297	8	the	the	DET
ftr-381	297	9	ways	way	NOUN
ftr-381	297	10	of	of	ADP
ftr-381	297	11	the	the	DET
ftr-381	297	12	lord	lord	PROPN
ftr-381	297	13	”	"	PUNCT
ftr-381	297	14	means	mean	VERB
ftr-381	297	15	is	be	AUX
ftr-381	297	16	somewhat	somewhat	ADV
ftr-381	297	17	unclear	unclear	ADJ
ftr-381	297	18	.	.	PUNCT
ftr-381	298	1	the	the	DET
ftr-381	298	2	talmud	talmud	PROPN
ftr-381	298	3	explains	explain	VERB
ftr-381	298	4	that	that	SCONJ
ftr-381	298	5	this	this	PRON
ftr-381	298	6	means	mean	VERB
ftr-381	298	7	“	"	PUNCT
ftr-381	298	8	just	just	ADV
ftr-381	298	9	as	as	SCONJ
ftr-381	298	10	he	he	PRON
ftr-381	298	11	is	be	AUX
ftr-381	298	12	merciful	merciful	ADJ
ftr-381	298	13	,	,	PUNCT
ftr-381	298	14	we	we	PRON
ftr-381	298	15	should	should	AUX
ftr-381	298	16	be	be	AUX
ftr-381	298	17	merciful	merciful	ADJ
ftr-381	298	18	,	,	PUNCT
ftr-381	298	19	just	just	ADV
ftr-381	298	20	as	as	SCONJ
ftr-381	298	21	he	he	PRON
ftr-381	298	22	visits	visit	VERB
ftr-381	298	23	the	the	DET
ftr-381	298	24	sick	sick	NOUN
ftr-381	298	25	,	,	PUNCT
ftr-381	298	26	buries	bury	VERB
ftr-381	298	27	the	the	DET
ftr-381	298	28	dead	dead	ADJ
ftr-381	298	29	,	,	PUNCT
ftr-381	298	30	etc	etc	X
ftr-381	298	31	.	.	PUNCT
ftr-381	298	32	”	"	PUNCT
ftr-381	299	1	b.	b.	PROPN
ftr-381	299	2	talmud	talmud	PROPN
ftr-381	299	3	shabbos	shabbos	PROPN
ftr-381	299	4	133b	133b	NUM
ftr-381	299	5	;	;	PUNCT
ftr-381	299	6	see	see	VERB
ftr-381	299	7	also	also	ADV
ftr-381	299	8	rambam	rambam	PROPN
ftr-381	299	9	,	,	PUNCT
ftr-381	299	10	mishneh	mishneh	PROPN
ftr-381	299	11	torah	torah	PROPN
ftr-381	299	12	,	,	PUNCT
ftr-381	299	13	hamada	hamada	PROPN
ftr-381	299	14	,	,	PUNCT
ftr-381	299	15	de’oth	de’oth	VERB
ftr-381	299	16	1:6	1:6	NUM
ftr-381	299	17	.	.	PUNCT
ftr-381	300	1	thus	thus	ADV
ftr-381	300	2	,	,	PUNCT
ftr-381	300	3	the	the	DET
ftr-381	300	4	rabbis	rabbis	PROPN
ftr-381	300	5	have	have	AUX
ftr-381	300	6	generally	generally	ADV
ftr-381	300	7	construed	construe	VERB
ftr-381	300	8	it	it	PRON
ftr-381	300	9	to	to	PART
ftr-381	300	10	mean	mean	VERB
ftr-381	300	11	that	that	SCONJ
ftr-381	300	12	one	one	PRON
ftr-381	300	13	should	should	AUX
ftr-381	300	14	do	do	VERB
ftr-381	300	15	good	good	ADJ
ftr-381	300	16	deeds	deed	NOUN
ftr-381	300	17	.	.	PUNCT
ftr-381	301	1	40	40	NUM
ftr-381	301	2	.	.	PUNCT
ftr-381	302	1	deut.15:8	deut.15:8	PROPN
ftr-381	302	2	.	.	PUNCT
ftr-381	303	1	with	with	ADP
ftr-381	303	2	,	,	PUNCT
ftr-381	303	3	the	the	DET
ftr-381	303	4	mitzvoth	mitzvoth	NOUN
ftr-381	303	5	of	of	ADP
ftr-381	303	6	tzedakah	tzedakah	PROPN
ftr-381	303	7	(	(	PUNCT
ftr-381	303	8	charity	charity	NOUN
ftr-381	303	9	or	or	CCONJ
ftr-381	303	10	righteousness	righteousness	NOUN
ftr-381	303	11	)	)	PUNCT
ftr-381	303	12	and	and	CCONJ
ftr-381	303	13	gemiluth36	gemiluth36	X
ftr-381	303	14	37	37	NUM
ftr-381	303	15	chasadim	chasadim	NOUN
ftr-381	303	16	(	(	PUNCT
ftr-381	303	17	doing	do	VERB
ftr-381	303	18	good	good	ADJ
ftr-381	303	19	deeds	deed	NOUN
ftr-381	303	20	)	)	PUNCT
ftr-381	303	21	.	.	PUNCT
ftr-381	304	1	thus	thus	ADV
ftr-381	304	2	,	,	PUNCT
ftr-381	304	3	while	while	SCONJ
ftr-381	304	4	it	it	PRON
ftr-381	304	5	is	be	AUX
ftr-381	304	6	linked	link	VERB
ftr-381	304	7	to	to	ADP
ftr-381	304	8	torah	torah	PROPN
ftr-381	304	9	obligations	obligation	NOUN
ftr-381	304	10	,	,	PUNCT
ftr-381	304	11	most	most	ADJ
ftr-381	304	12	rabbis	rabbis	PROPN
ftr-381	304	13	understand	understand	VERB
ftr-381	304	14	that	that	SCONJ
ftr-381	304	15	maaser	maas	ADJ
ftr-381	304	16	kesafim	kesafim	PROPN
ftr-381	304	17	is	be	AUX
ftr-381	304	18	rabbinic	rabbinic	ADJ
ftr-381	304	19	or	or	CCONJ
ftr-381	304	20	customary	customary	ADJ
ftr-381	304	21	in	in	ADP
ftr-381	304	22	nature	nature	NOUN
ftr-381	304	23	.	.	PUNCT
ftr-381	305	1	for	for	ADP
ftr-381	305	2	instance	instance	NOUN
ftr-381	305	3	,	,	PUNCT
ftr-381	305	4	rabbi	rabbi	ADJ
ftr-381	305	5	chaim	chaim	PROPN
ftr-381	305	6	yoseph	yoseph	PROPN
ftr-381	305	7	david	david	PROPN
ftr-381	305	8	azuli	azuli	PROPN
ftr-381	305	9	(	(	PUNCT
ftr-381	305	10	1724	1724	NUM
ftr-381	305	11	-	-	SYM
ftr-381	305	12	1806	1806	NUM
ftr-381	305	13	)	)	PUNCT
ftr-381	305	14	(	(	PUNCT
ftr-381	305	15	birkei	birkei	NOUN
ftr-381	305	16	yoseph	yoseph	NOUN
ftr-381	305	17	)	)	PUNCT
ftr-381	305	18	stated:“it	stated:“it	NOUN
ftr-381	305	19	seems	seem	VERB
ftr-381	305	20	definite	definite	ADJ
ftr-381	305	21	that	that	SCONJ
ftr-381	305	22	maaser	maaser	ADJ
ftr-381	305	23	kesafim	kesafim	NOUN
ftr-381	305	24	is	be	AUX
ftr-381	305	25	not	not	PART
ftr-381	305	26	in	in	ADP
ftr-381	305	27	the	the	DET
ftr-381	305	28	category	category	NOUN
ftr-381	305	29	of	of	ADP
ftr-381	305	30	the	the	DET
ftr-381	305	31	mitzvah	mitzvah	PROPN
ftr-381	305	32	of	of	ADP
ftr-381	305	33	maaser	maaser	ADJ
ftr-381	305	34	ani	ani	NOUN
ftr-381	305	35	(	(	PUNCT
ftr-381	305	36	the	the	DET
ftr-381	305	37	agricultural	agricultural	ADJ
ftr-381	305	38	tithe	tithe	NOUN
ftr-381	305	39	given	give	VERB
ftr-381	305	40	to	to	ADP
ftr-381	305	41	the	the	DET
ftr-381	305	42	poor	poor	ADJ
ftr-381	305	43	)	)	PUNCT
ftr-381	305	44	,	,	PUNCT
ftr-381	305	45	but	but	CCONJ
ftr-381	305	46	the	the	DET
ftr-381	305	47	obligation	obligation	NOUN
ftr-381	305	48	of	of	ADP
ftr-381	305	49	giving	give	VERB
ftr-381	305	50	to	to	ADP
ftr-381	305	51	charity	charity	NOUN
ftr-381	305	52	,	,	PUNCT
ftr-381	305	53	the	the	DET
ftr-381	305	54	rabbis	rabbis	PROPN
ftr-381	305	55	said	say	VERB
ftr-381	305	56	should	should	AUX
ftr-381	305	57	be	be	AUX
ftr-381	305	58	a	a	DET
ftr-381	305	59	tenth	tenth	NOUN
ftr-381	305	60	of	of	ADP
ftr-381	305	61	one	one	NUM
ftr-381	305	62	’s	’s	PART
ftr-381	305	63	possessions	possession	NOUN
ftr-381	305	64	;	;	PUNCT
ftr-381	305	65	it	it	PRON
ftr-381	305	66	is	be	AUX
ftr-381	305	67	a	a	DET
ftr-381	305	68	rabbinic	rabbinic	ADJ
ftr-381	305	69	observance	observance	NOUN
ftr-381	305	70	coming	come	VERB
ftr-381	305	71	under	under	ADP
ftr-381	305	72	the	the	DET
ftr-381	305	73	law	law	NOUN
ftr-381	305	74	of	of	ADP
ftr-381	305	75	tzedakah	tzedakah	PROPN
ftr-381	305	76	.	.	PUNCT
ftr-381	305	77	”	"	PUNCT
ftr-381	306	1	what	what	PRON
ftr-381	306	2	follows	follow	VERB
ftr-381	306	3	is	be	AUX
ftr-381	306	4	a	a	DET
ftr-381	306	5	description	description	NOUN
ftr-381	306	6	of	of	ADP
ftr-381	306	7	the	the	DET
ftr-381	306	8	underlying	underlie	VERB
ftr-381	306	9	obligations	obligation	NOUN
ftr-381	306	10	of38	of38	PROPN
ftr-381	306	11	tzedakah	tzedakah	NOUN
ftr-381	306	12	and	and	CCONJ
ftr-381	306	13	gemiluth	gemiluth	NOUN
ftr-381	306	14	chasadim	chasadim	NOUN
ftr-381	306	15	and	and	CCONJ
ftr-381	306	16	an	an	DET
ftr-381	306	17	explanation	explanation	NOUN
ftr-381	306	18	of	of	ADP
ftr-381	306	19	how	how	SCONJ
ftr-381	306	20	the	the	DET
ftr-381	306	21	practice	practice	NOUN
ftr-381	306	22	of	of	ADP
ftr-381	306	23	maaser	maaser	ADJ
ftr-381	306	24	kesafim	kesafim	NOUN
ftr-381	306	25	developed	develop	VERB
ftr-381	306	26	out	out	ADP
ftr-381	306	27	of	of	ADP
ftr-381	306	28	them	they	PRON
ftr-381	306	29	.	.	PUNCT
ftr-381	307	1	the	the	DET
ftr-381	307	2	obligation	obligation	NOUN
ftr-381	307	3	of	of	ADP
ftr-381	307	4	tzedakah	tzedakah	PROPN
ftr-381	307	5	is	be	AUX
ftr-381	307	6	generally	generally	ADV
ftr-381	307	7	traced	trace	VERB
ftr-381	307	8	to	to	ADP
ftr-381	307	9	deuteronomy	deuteronomy	NOUN
ftr-381	307	10	15:7	15:7	NUM
ftr-381	307	11	-	-	SYM
ftr-381	307	12	11	11	NUM
ftr-381	307	13	,	,	PUNCT
ftr-381	307	14	where	where	SCONJ
ftr-381	307	15	moses	moses	PROPN
ftr-381	307	16	instructs	instruct	VERB
ftr-381	307	17	that	that	SCONJ
ftr-381	307	18	one	one	PRON
ftr-381	307	19	must	must	AUX
ftr-381	307	20	open	open	VERB
ftr-381	307	21	one	one	NUM
ftr-381	307	22	’s	’s	PART
ftr-381	307	23	hand	hand	NOUN
ftr-381	307	24	to	to	ADP
ftr-381	307	25	the	the	DET
ftr-381	307	26	poor	poor	ADJ
ftr-381	307	27	.	.	PUNCT
ftr-381	308	1	the	the	DET
ftr-381	308	2	obligation	obligation	NOUN
ftr-381	308	3	of	of	ADP
ftr-381	308	4	gemiluth	gemiluth	NOUN
ftr-381	308	5	chasadim	chasadim	NOUN
ftr-381	308	6	is	be	AUX
ftr-381	308	7	also	also	ADV
ftr-381	308	8	found	find	VERB
ftr-381	308	9	in	in	ADP
ftr-381	308	10	deuteronomy	deuteronomy	NOUN
ftr-381	308	11	and	and	CCONJ
ftr-381	308	12	can	can	AUX
ftr-381	308	13	most	most	ADV
ftr-381	308	14	literally	literally	ADV
ftr-381	308	15	be	be	AUX
ftr-381	308	16	described	describe	VERB
ftr-381	308	17	as	as	ADP
ftr-381	308	18	an	an	DET
ftr-381	308	19	obligation	obligation	NOUN
ftr-381	308	20	to	to	PART
ftr-381	308	21	walk	walk	VERB
ftr-381	308	22	in	in	ADP
ftr-381	308	23	the	the	DET
ftr-381	308	24	ways	way	NOUN
ftr-381	308	25	of	of	ADP
ftr-381	308	26	the	the	DET
ftr-381	308	27	lord	lord	PROPN
ftr-381	308	28	.	.	PUNCT
ftr-381	309	1	it	it	PRON
ftr-381	309	2	is39	is39	VERB
ftr-381	309	3	possible	possible	ADJ
ftr-381	309	4	to	to	PART
ftr-381	309	5	satisfy	satisfy	VERB
ftr-381	309	6	both	both	DET
ftr-381	309	7	obligations	obligation	NOUN
ftr-381	309	8	by	by	ADP
ftr-381	309	9	doing	do	VERB
ftr-381	309	10	good	good	ADJ
ftr-381	309	11	deeds	deed	NOUN
ftr-381	309	12	.	.	PUNCT
ftr-381	310	1	however	however	ADV
ftr-381	310	2	,	,	PUNCT
ftr-381	310	3	as	as	ADV
ftr-381	310	4	often	often	ADV
ftr-381	310	5	as	as	SCONJ
ftr-381	310	6	not	not	PART
ftr-381	310	7	they	they	PRON
ftr-381	310	8	are	be	AUX
ftr-381	310	9	satisfied	satisfied	ADJ
ftr-381	310	10	by	by	ADP
ftr-381	310	11	giving	give	VERB
ftr-381	310	12	money	money	NOUN
ftr-381	310	13	or	or	CCONJ
ftr-381	310	14	property	property	NOUN
ftr-381	310	15	to	to	ADP
ftr-381	310	16	those	those	PRON
ftr-381	310	17	in	in	ADP
ftr-381	310	18	need	need	NOUN
ftr-381	310	19	.	.	PUNCT
ftr-381	311	1	this	this	PRON
ftr-381	311	2	raises	raise	VERB
ftr-381	311	3	the	the	DET
ftr-381	311	4	question	question	NOUN
ftr-381	311	5	of	of	ADP
ftr-381	311	6	just	just	ADV
ftr-381	311	7	how	how	SCONJ
ftr-381	311	8	much	much	ADJ
ftr-381	311	9	money	money	NOUN
ftr-381	311	10	one	one	PRON
ftr-381	311	11	must	must	AUX
ftr-381	311	12	give	give	VERB
ftr-381	311	13	to	to	PART
ftr-381	311	14	satisfy	satisfy	VERB
ftr-381	311	15	these	these	DET
ftr-381	311	16	obligations	obligation	NOUN
ftr-381	311	17	,	,	PUNCT
ftr-381	311	18	a	a	DET
ftr-381	311	19	question	question	NOUN
ftr-381	311	20	on	on	ADP
ftr-381	311	21	which	which	PRON
ftr-381	311	22	the	the	DET
ftr-381	311	23	torah	torah	PROPN
ftr-381	311	24	is	be	AUX
ftr-381	311	25	silent	silent	ADJ
ftr-381	311	26	.	.	PUNCT
ftr-381	312	1	the	the	DET
ftr-381	312	2	general	general	ADJ
ftr-381	312	3	rule	rule	NOUN
ftr-381	312	4	for	for	ADP
ftr-381	312	5	tzedakah	tzedakah	NOUN
ftr-381	312	6	is	be	AUX
ftr-381	312	7	that	that	SCONJ
ftr-381	312	8	,	,	PUNCT
ftr-381	312	9	if	if	SCONJ
ftr-381	312	10	a	a	DET
ftr-381	312	11	poor	poor	ADJ
ftr-381	312	12	person	person	NOUN
ftr-381	312	13	appears	appear	VERB
ftr-381	312	14	before	before	ADP
ftr-381	312	15	you	you	PRON
ftr-381	312	16	and	and	CCONJ
ftr-381	312	17	needs	need	VERB
ftr-381	312	18	charity	charity	NOUN
ftr-381	312	19	,	,	PUNCT
ftr-381	312	20	you	you	PRON
ftr-381	312	21	should	should	AUX
ftr-381	312	22	meet	meet	VERB
ftr-381	312	23	his	his	PRON
ftr-381	312	24	needs	need	NOUN
ftr-381	312	25	.	.	PUNCT
ftr-381	313	1	if	if	SCONJ
ftr-381	313	2	the	the	DET
ftr-381	313	3	person	person	NOUN
ftr-381	313	4	has	have	AUX
ftr-381	313	5	fallen	fall	VERB
ftr-381	313	6	on40	on40	PROPN
ftr-381	313	7	hard	hard	ADJ
ftr-381	313	8	times	time	NOUN
ftr-381	313	9	(	(	PUNCT
ftr-381	313	10	as	as	SCONJ
ftr-381	313	11	opposed	oppose	VERB
ftr-381	313	12	to	to	ADP
ftr-381	313	13	being	be	AUX
ftr-381	313	14	perennially	perennially	ADV
ftr-381	313	15	poor	poor	ADJ
ftr-381	313	16	)	)	PUNCT
ftr-381	313	17	,	,	PUNCT
ftr-381	313	18	you	you	PRON
ftr-381	313	19	must	must	AUX
ftr-381	313	20	try	try	VERB
ftr-381	313	21	to	to	PART
ftr-381	313	22	restore	restore	VERB
ftr-381	313	23	that	that	SCONJ
ftr-381	313	24	2007	2007	NUM
ftr-381	313	25	]	]	X
ftr-381	313	26	maaser	maaser	ADJ
ftr-381	313	27	kesafim	kesafim	NOUN
ftr-381	313	28	and	and	CCONJ
ftr-381	313	29	the	the	DET
ftr-381	313	30	development	development	NOUN
ftr-381	313	31	of	of	ADP
ftr-381	313	32	tax	tax	NOUN
ftr-381	313	33	law	law	NOUN
ftr-381	313	34	165	165	NUM
ftr-381	313	35	41	41	NUM
ftr-381	313	36	.	.	PUNCT
ftr-381	314	1	rambam	rambam	PROPN
ftr-381	314	2	,	,	PUNCT
ftr-381	314	3	mishneh	mishneh	PROPN
ftr-381	314	4	torah	torah	PROPN
ftr-381	314	5	,	,	PUNCT
ftr-381	314	6	zaraim	zaraim	PROPN
ftr-381	314	7	,	,	PUNCT
ftr-381	314	8	matanos	matanos	PROPN
ftr-381	314	9	anayim	anayim	PROPN
ftr-381	314	10	7:5	7:5	NUM
ftr-381	314	11	.	.	PUNCT
ftr-381	315	1	42	42	NUM
ftr-381	315	2	.	.	PUNCT
ftr-381	316	1	i	i	PRON
ftr-381	316	2	d.	d.	PROPN
ftr-381	316	3	(	(	PUNCT
ftr-381	316	4	stating	state	VERB
ftr-381	316	5	that	that	SCONJ
ftr-381	316	6	one	one	PRON
ftr-381	316	7	should	should	AUX
ftr-381	316	8	give	give	VERB
ftr-381	316	9	according	accord	VERB
ftr-381	316	10	to	to	ADP
ftr-381	316	11	his	his	PRON
ftr-381	316	12	resources	resource	NOUN
ftr-381	316	13	if	if	SCONJ
ftr-381	316	14	the	the	DET
ftr-381	316	15	needs	need	NOUN
ftr-381	316	16	of	of	ADP
ftr-381	316	17	the	the	DET
ftr-381	316	18	poor	poor	ADJ
ftr-381	316	19	outstrip	outstrip	VERB
ftr-381	316	20	one	one	NUM
ftr-381	316	21	’s	’s	PART
ftr-381	316	22	ability	ability	NOUN
ftr-381	316	23	to	to	PART
ftr-381	316	24	give	give	VERB
ftr-381	316	25	)	)	PUNCT
ftr-381	316	26	.	.	PUNCT
ftr-381	317	1	43	43	NUM
ftr-381	317	2	.	.	PUNCT
ftr-381	318	1	see	see	VERB
ftr-381	318	2	,	,	PUNCT
ftr-381	318	3	e.g.	e.g.	ADV
ftr-381	318	4	rambam	rambam	NOUN
ftr-381	318	5	,	,	PUNCT
ftr-381	318	6	mishneh	mishneh	PROPN
ftr-381	318	7	torah	torah	PROPN
ftr-381	318	8	,	,	PUNCT
ftr-381	318	9	zaraim	zaraim	PROPN
ftr-381	318	10	,	,	PUNCT
ftr-381	318	11	matanos	matanos	PROPN
ftr-381	318	12	anayim	anayim	PROPN
ftr-381	318	13	7:5	7:5	NUM
ftr-381	318	14	;	;	PUNCT
ftr-381	318	15	midrash	midrash	PROPN
ftr-381	318	16	devarim	devarim	PROPN
ftr-381	318	17	rabbah	rabbah	PROPN
ftr-381	318	18	,	,	PUNCT
ftr-381	318	19	quoted	quote	VERB
ftr-381	318	20	by	by	ADP
ftr-381	318	21	shenei	shenei	NOUN
ftr-381	318	22	luchot	luchot	PROPN
ftr-381	318	23	hab’rith	hab’rith	PROPN
ftr-381	318	24	,	,	PUNCT
ftr-381	318	25	deut	deut	NOUN
ftr-381	318	26	.	.	PROPN
ftr-381	318	27	28:3	28:3	NUM
ftr-381	318	28	;	;	PUNCT
ftr-381	318	29	menoras	menora	NOUN
ftr-381	318	30	hamaor	hamaor	NOUN
ftr-381	318	31	,	,	PUNCT
ftr-381	318	32	deut	deut	PROPN
ftr-381	318	33	.	.	PROPN
ftr-381	318	34	28:3	28:3	NUM
ftr-381	318	35	,	,	PUNCT
ftr-381	318	36	mk	mk	NOUN
ftr-381	318	37	at	at	ADP
ftr-381	318	38	22	22	NUM
ftr-381	318	39	-	-	SYM
ftr-381	318	40	23	23	NUM
ftr-381	318	41	.	.	PUNCT
ftr-381	319	1	44	44	NUM
ftr-381	319	2	.	.	PUNCT
ftr-381	320	1	j.	j.	PROPN
ftr-381	320	2	talmud	talmud	PROPN
ftr-381	320	3	,	,	PUNCT
ftr-381	320	4	pe’ah	pe’ah	PROPN
ftr-381	320	5	1:1	1:1	NUM
ftr-381	320	6	;	;	PUNCT
ftr-381	320	7	karo	karo	NOUN
ftr-381	320	8	,	,	PUNCT
ftr-381	320	9	shulchan	shulchan	PROPN
ftr-381	320	10	aruch	aruch	PROPN
ftr-381	320	11	,	,	PUNCT
ftr-381	320	12	yoreh	yoreh	NOUN
ftr-381	320	13	de’ah	de’ah	VERB
ftr-381	320	14	249:1	249:1	NUM
ftr-381	320	15	;	;	PUNCT
ftr-381	320	16	radbaz	radbaz	PROPN
ftr-381	320	17	loc	loc	PROPN
ftr-381	320	18	.	.	PUNCT
ftr-381	321	1	cit	cit	PROPN
ftr-381	321	2	.	.	PROPN
ftr-381	322	1	(	(	PUNCT
ftr-381	322	2	commenting	comment	VERB
ftr-381	322	3	on	on	ADP
ftr-381	322	4	rambam	rambam	PROPN
ftr-381	322	5	,	,	PUNCT
ftr-381	322	6	mishneh	mishneh	PROPN
ftr-381	322	7	torah	torah	PROPN
ftr-381	322	8	,	,	PUNCT
ftr-381	322	9	zaraim	zaraim	PROPN
ftr-381	322	10	,	,	PUNCT
ftr-381	322	11	matanos	matanos	PROPN
ftr-381	322	12	anayim	anayim	PROPN
ftr-381	322	13	7:5	7:5	NUM
ftr-381	322	14	)	)	PUNCT
ftr-381	322	15	.	.	PUNCT
ftr-381	323	1	45	45	NUM
ftr-381	323	2	.	.	X
ftr-381	323	3	epstein	epstein	PROPN
ftr-381	323	4	,	,	PUNCT
ftr-381	323	5	aruch	aruch	ADJ
ftr-381	323	6	hashulchan	hashulchan	PROPN
ftr-381	323	7	,	,	PUNCT
ftr-381	323	8	yoreh	yoreh	NOUN
ftr-381	323	9	de’ah	de’ah	PROPN
ftr-381	323	10	251	251	NUM
ftr-381	323	11	,	,	PUNCT
ftr-381	323	12	mk	mk	NOUN
ftr-381	323	13	at	at	ADP
ftr-381	323	14	38	38	NUM
ftr-381	323	15	.	.	PUNCT
ftr-381	323	16	46	46	NUM
ftr-381	323	17	.	.	PUNCT
ftr-381	324	1	karo	karo	PROPN
ftr-381	324	2	,	,	PUNCT
ftr-381	324	3	shulchan	shulchan	PROPN
ftr-381	324	4	aruch	aruch	PROPN
ftr-381	324	5	,	,	PUNCT
ftr-381	324	6	yoreh	yoreh	NOUN
ftr-381	324	7	de’ah	de’ah	PROPN
ftr-381	324	8	249:2	249:2	NUM
ftr-381	324	9	.	.	PUNCT
ftr-381	324	10	person	person	NOUN
ftr-381	324	11	to	to	ADP
ftr-381	324	12	the	the	DET
ftr-381	324	13	status	status	NOUN
ftr-381	324	14	to	to	PART
ftr-381	324	15	which	which	PRON
ftr-381	324	16	he	he	PRON
ftr-381	324	17	was	be	AUX
ftr-381	324	18	accustomed	accustom	VERB
ftr-381	324	19	.	.	PUNCT
ftr-381	325	1	this	this	PRON
ftr-381	325	2	means	mean	VERB
ftr-381	325	3	that	that	SCONJ
ftr-381	325	4	,	,	PUNCT
ftr-381	325	5	if	if	SCONJ
ftr-381	325	6	the	the	DET
ftr-381	325	7	person	person	NOUN
ftr-381	325	8	was	be	AUX
ftr-381	325	9	rich	rich	ADJ
ftr-381	325	10	and	and	CCONJ
ftr-381	325	11	had	have	VERB
ftr-381	325	12	servants	servant	NOUN
ftr-381	325	13	,	,	PUNCT
ftr-381	325	14	you	you	PRON
ftr-381	325	15	should	should	AUX
ftr-381	325	16	provide	provide	VERB
ftr-381	325	17	that	that	DET
ftr-381	325	18	person	person	NOUN
ftr-381	325	19	with	with	ADP
ftr-381	325	20	servants.41	servants.41	NOUN
ftr-381	325	21	depending	depend	VERB
ftr-381	325	22	on	on	ADP
ftr-381	325	23	one	one	NUM
ftr-381	325	24	’s	’s	PART
ftr-381	325	25	resources	resource	NOUN
ftr-381	325	26	,	,	PUNCT
ftr-381	325	27	this	this	DET
ftr-381	325	28	obligation	obligation	NOUN
ftr-381	325	29	could	could	AUX
ftr-381	325	30	either	either	CCONJ
ftr-381	325	31	be	be	AUX
ftr-381	325	32	impossible	impossible	ADJ
ftr-381	325	33	to	to	PART
ftr-381	325	34	meet	meet	VERB
ftr-381	325	35	or	or	CCONJ
ftr-381	325	36	it	it	PRON
ftr-381	325	37	could	could	AUX
ftr-381	325	38	lead	lead	VERB
ftr-381	325	39	to	to	ADP
ftr-381	325	40	the	the	DET
ftr-381	325	41	person	person	NOUN
ftr-381	325	42	giving	give	VERB
ftr-381	325	43	charity	charity	NOUN
ftr-381	325	44	needing	need	VERB
ftr-381	325	45	charity	charity	NOUN
ftr-381	325	46	himself	himself	PRON
ftr-381	325	47	.	.	PUNCT
ftr-381	326	1	either	either	DET
ftr-381	326	2	way	way	NOUN
ftr-381	326	3	,	,	PUNCT
ftr-381	326	4	a	a	DET
ftr-381	326	5	requirement	requirement	NOUN
ftr-381	326	6	that	that	PRON
ftr-381	326	7	forced	force	VERB
ftr-381	326	8	someone	someone	PRON
ftr-381	326	9	to	to	PART
ftr-381	326	10	beggar	beggar	VERB
ftr-381	326	11	himself	himself	PRON
ftr-381	326	12	by	by	ADP
ftr-381	326	13	doing	do	VERB
ftr-381	326	14	charity	charity	NOUN
ftr-381	326	15	would	would	AUX
ftr-381	326	16	defeat	defeat	VERB
ftr-381	326	17	the	the	DET
ftr-381	326	18	very	very	ADJ
ftr-381	326	19	purpose	purpose	NOUN
ftr-381	326	20	underlying	underlie	VERB
ftr-381	326	21	the	the	DET
ftr-381	326	22	obligation	obligation	NOUN
ftr-381	326	23	.	.	PUNCT
ftr-381	327	1	to	to	PART
ftr-381	327	2	avoid	avoid	VERB
ftr-381	327	3	this	this	DET
ftr-381	327	4	problem	problem	NOUN
ftr-381	327	5	,	,	PUNCT
ftr-381	327	6	the	the	DET
ftr-381	327	7	religious	religious	ADJ
ftr-381	327	8	authorities	authority	NOUN
ftr-381	327	9	determined	determine	VERB
ftr-381	327	10	that	that	SCONJ
ftr-381	327	11	the	the	DET
ftr-381	327	12	obligation	obligation	NOUN
ftr-381	327	13	should	should	AUX
ftr-381	327	14	vary	vary	VERB
ftr-381	327	15	according	accord	VERB
ftr-381	327	16	to	to	ADP
ftr-381	327	17	a	a	DET
ftr-381	327	18	person	person	NOUN
ftr-381	327	19	’s	’s	PART
ftr-381	327	20	means	mean	NOUN
ftr-381	327	21	to	to	PART
ftr-381	327	22	ensure	ensure	VERB
ftr-381	327	23	that	that	SCONJ
ftr-381	327	24	the	the	DET
ftr-381	327	25	obligation	obligation	NOUN
ftr-381	327	26	did	do	AUX
ftr-381	327	27	not	not	PART
ftr-381	327	28	cause	cause	VERB
ftr-381	327	29	undue	undue	ADJ
ftr-381	327	30	hardship	hardship	NOUN
ftr-381	327	31	.	.	PUNCT
ftr-381	328	1	the	the	DET
ftr-381	328	2	use	use	NOUN
ftr-381	328	3	of	of	ADP
ftr-381	328	4	a	a	DET
ftr-381	328	5	means	mean	NOUN
ftr-381	328	6	-	-	PUNCT
ftr-381	328	7	based	base	VERB
ftr-381	328	8	test	test	NOUN
ftr-381	328	9	to42	to42	PROPN
ftr-381	328	10	determine	determine	VERB
ftr-381	328	11	the	the	DET
ftr-381	328	12	amount	amount	NOUN
ftr-381	328	13	of	of	ADP
ftr-381	328	14	charity	charity	NOUN
ftr-381	328	15	and	and	CCONJ
ftr-381	328	16	good	good	ADJ
ftr-381	328	17	deeds	deed	NOUN
ftr-381	328	18	one	one	PRON
ftr-381	328	19	is	be	AUX
ftr-381	328	20	obligated	obligate	VERB
ftr-381	328	21	to	to	PART
ftr-381	328	22	do	do	VERB
ftr-381	328	23	raises	raise	VERB
ftr-381	328	24	two	two	NUM
ftr-381	328	25	questions	question	NOUN
ftr-381	328	26	.	.	PUNCT
ftr-381	329	1	the	the	DET
ftr-381	329	2	first	first	ADJ
ftr-381	329	3	is	be	AUX
ftr-381	329	4	what	what	PRON
ftr-381	329	5	to	to	PART
ftr-381	329	6	use	use	VERB
ftr-381	329	7	as	as	ADP
ftr-381	329	8	the	the	DET
ftr-381	329	9	measure	measure	NOUN
ftr-381	329	10	of	of	ADP
ftr-381	329	11	a	a	DET
ftr-381	329	12	person	person	NOUN
ftr-381	329	13	’s	’s	PART
ftr-381	329	14	means	mean	NOUN
ftr-381	329	15	.	.	PUNCT
ftr-381	330	1	the	the	DET
ftr-381	330	2	second	second	NOUN
ftr-381	330	3	is	be	AUX
ftr-381	330	4	how	how	SCONJ
ftr-381	330	5	to	to	PART
ftr-381	330	6	determine	determine	VERB
ftr-381	330	7	the	the	DET
ftr-381	330	8	amount	amount	NOUN
ftr-381	330	9	of	of	ADP
ftr-381	330	10	charity	charity	NOUN
ftr-381	330	11	one	one	PRON
ftr-381	330	12	should	should	AUX
ftr-381	330	13	give	give	VERB
ftr-381	330	14	as	as	ADP
ftr-381	330	15	a	a	DET
ftr-381	330	16	function	function	NOUN
ftr-381	330	17	of	of	ADP
ftr-381	330	18	the	the	DET
ftr-381	330	19	chosen	choose	VERB
ftr-381	330	20	base	base	NOUN
ftr-381	330	21	.	.	PUNCT
ftr-381	331	1	at	at	ADP
ftr-381	331	2	first	first	ADJ
ftr-381	331	3	blush	blush	NOUN
ftr-381	331	4	,	,	PUNCT
ftr-381	331	5	wealth	wealth	NOUN
ftr-381	331	6	seems	seem	VERB
ftr-381	331	7	like	like	ADP
ftr-381	331	8	the	the	DET
ftr-381	331	9	better	well	ADJ
ftr-381	331	10	measure	measure	NOUN
ftr-381	331	11	of	of	ADP
ftr-381	331	12	one	one	NUM
ftr-381	331	13	’s	’s	PART
ftr-381	331	14	ability	ability	NOUN
ftr-381	331	15	to	to	PART
ftr-381	331	16	do	do	AUX
ftr-381	331	17	charity	charity	NOUN
ftr-381	331	18	;	;	PUNCT
ftr-381	331	19	a	a	DET
ftr-381	331	20	wealthy	wealthy	ADJ
ftr-381	331	21	person	person	NOUN
ftr-381	331	22	with	with	ADP
ftr-381	331	23	no	no	DET
ftr-381	331	24	income	income	NOUN
ftr-381	331	25	is	be	AUX
ftr-381	331	26	likely	likely	ADV
ftr-381	331	27	better	well	ADV
ftr-381	331	28	able	able	ADJ
ftr-381	331	29	to	to	PART
ftr-381	331	30	give	give	VERB
ftr-381	331	31	to	to	ADP
ftr-381	331	32	others	other	NOUN
ftr-381	331	33	without	without	ADP
ftr-381	331	34	suffering	suffer	VERB
ftr-381	331	35	hardship	hardship	NOUN
ftr-381	331	36	than	than	ADP
ftr-381	331	37	someone	someone	PRON
ftr-381	331	38	with	with	ADP
ftr-381	331	39	no	no	DET
ftr-381	331	40	assets	asset	NOUN
ftr-381	331	41	and	and	CCONJ
ftr-381	331	42	a	a	DET
ftr-381	331	43	modest	modest	ADJ
ftr-381	331	44	income	income	NOUN
ftr-381	331	45	.	.	PUNCT
ftr-381	332	1	indeed	indeed	ADV
ftr-381	332	2	,	,	PUNCT
ftr-381	332	3	many	many	ADJ
ftr-381	332	4	of	of	ADP
ftr-381	332	5	the	the	DET
ftr-381	332	6	sources	source	NOUN
ftr-381	332	7	state	state	VERB
ftr-381	332	8	that	that	SCONJ
ftr-381	332	9	one	one	PRON
ftr-381	332	10	should	should	AUX
ftr-381	332	11	give	give	VERB
ftr-381	332	12	of	of	ADP
ftr-381	332	13	his	his	PRON
ftr-381	332	14	“	"	PUNCT
ftr-381	332	15	possessions	possession	NOUN
ftr-381	332	16	,	,	PUNCT
ftr-381	332	17	”	"	PUNCT
ftr-381	332	18	suggesting	suggest	VERB
ftr-381	332	19	that	that	SCONJ
ftr-381	332	20	wealth	wealth	NOUN
ftr-381	332	21	,	,	PUNCT
ftr-381	332	22	and	and	CCONJ
ftr-381	332	23	not	not	PART
ftr-381	332	24	income	income	NOUN
ftr-381	332	25	,	,	PUNCT
ftr-381	332	26	is	be	AUX
ftr-381	332	27	the	the	DET
ftr-381	332	28	proper	proper	ADJ
ftr-381	332	29	base	base	NOUN
ftr-381	332	30	for	for	ADP
ftr-381	332	31	determining	determine	VERB
ftr-381	332	32	one	one	NUM
ftr-381	332	33	’s	’s	PART
ftr-381	332	34	obligations	obligation	NOUN
ftr-381	332	35	.	.	PUNCT
ftr-381	333	1	43	43	NUM
ftr-381	333	2	however	however	ADV
ftr-381	333	3	,	,	PUNCT
ftr-381	333	4	in	in	ADP
ftr-381	333	5	a	a	DET
ftr-381	333	6	discussion	discussion	NOUN
ftr-381	333	7	of	of	ADP
ftr-381	333	8	gemiluth	gemiluth	NOUN
ftr-381	333	9	chasadim	chasadim	NOUN
ftr-381	333	10	,	,	PUNCT
ftr-381	333	11	the	the	DET
ftr-381	333	12	talmud	talmud	NOUN
ftr-381	333	13	notes	note	VERB
ftr-381	333	14	that	that	SCONJ
ftr-381	333	15	if	if	SCONJ
ftr-381	333	16	one	one	NUM
ftr-381	333	17	were	be	AUX
ftr-381	333	18	to	to	PART
ftr-381	333	19	give	give	VERB
ftr-381	333	20	away	away	ADP
ftr-381	333	21	20	20	NUM
ftr-381	333	22	%	%	NOUN
ftr-381	333	23	of	of	ADP
ftr-381	333	24	his	his	PRON
ftr-381	333	25	possessions	possession	NOUN
ftr-381	333	26	each	each	DET
ftr-381	333	27	year	year	NOUN
ftr-381	333	28	,	,	PUNCT
ftr-381	333	29	he	he	PRON
ftr-381	333	30	would	would	AUX
ftr-381	333	31	soon	soon	ADV
ftr-381	333	32	be	be	AUX
ftr-381	333	33	destitute	destitute	ADJ
ftr-381	333	34	and	and	CCONJ
ftr-381	333	35	need	need	VERB
ftr-381	333	36	charity	charity	NOUN
ftr-381	333	37	himself	himself	PRON
ftr-381	333	38	,	,	PUNCT
ftr-381	333	39	thus	thus	ADV
ftr-381	333	40	defeating	defeat	VERB
ftr-381	333	41	the	the	DET
ftr-381	333	42	purpose	purpose	NOUN
ftr-381	333	43	underlying	underlie	VERB
ftr-381	333	44	the	the	DET
ftr-381	333	45	obligation	obligation	NOUN
ftr-381	333	46	.	.	PUNCT
ftr-381	334	1	accordingly	accordingly	ADV
ftr-381	334	2	,	,	PUNCT
ftr-381	334	3	in	in	ADP
ftr-381	334	4	light	light	NOUN
ftr-381	334	5	of	of	ADP
ftr-381	334	6	the	the	DET
ftr-381	334	7	iterative	iterative	ADJ
ftr-381	334	8	nature	nature	NOUN
ftr-381	334	9	of	of	ADP
ftr-381	334	10	the	the	DET
ftr-381	334	11	obligation	obligation	NOUN
ftr-381	334	12	,	,	PUNCT
ftr-381	334	13	the	the	DET
ftr-381	334	14	talmud	talmud	NOUN
ftr-381	334	15	concludes	conclude	VERB
ftr-381	334	16	that	that	SCONJ
ftr-381	334	17	income	income	NOUN
ftr-381	334	18	is	be	AUX
ftr-381	334	19	the	the	DET
ftr-381	334	20	better	well	ADJ
ftr-381	334	21	measure	measure	NOUN
ftr-381	334	22	for	for	ADP
ftr-381	334	23	determining	determine	VERB
ftr-381	334	24	one	one	NUM
ftr-381	334	25	’s	’s	PART
ftr-381	334	26	obligation	obligation	NOUN
ftr-381	334	27	to	to	PART
ftr-381	334	28	do	do	AUX
ftr-381	334	29	good	good	ADJ
ftr-381	334	30	deeds	deed	NOUN
ftr-381	334	31	.	.	PUNCT
ftr-381	335	1	this	this	DET
ftr-381	335	2	reasoning	reasoning	NOUN
ftr-381	335	3	applies	apply	VERB
ftr-381	335	4	equally	equally	ADV
ftr-381	335	5	to	to	ADP
ftr-381	335	6	the	the	DET
ftr-381	335	7	tzedakah44	tzedakah44	NOUN
ftr-381	335	8	obligation	obligation	NOUN
ftr-381	335	9	,	,	PUNCT
ftr-381	335	10	and	and	CCONJ
ftr-381	335	11	it	it	PRON
ftr-381	335	12	is	be	AUX
ftr-381	335	13	generally	generally	ADV
ftr-381	335	14	understood	understand	VERB
ftr-381	335	15	that	that	SCONJ
ftr-381	335	16	income	income	NOUN
ftr-381	335	17	is	be	AUX
ftr-381	335	18	the	the	DET
ftr-381	335	19	base	base	NOUN
ftr-381	335	20	for	for	ADP
ftr-381	335	21	determining	determine	VERB
ftr-381	335	22	one	one	NUM
ftr-381	335	23	’s	’s	PART
ftr-381	335	24	charitable	charitable	ADJ
ftr-381	335	25	obligations	obligation	NOUN
ftr-381	335	26	.	.	PUNCT
ftr-381	336	1	the	the	DET
ftr-381	336	2	next	next	ADJ
ftr-381	336	3	question	question	NOUN
ftr-381	336	4	was	be	AUX
ftr-381	336	5	how	how	SCONJ
ftr-381	336	6	much	much	ADJ
ftr-381	336	7	one	one	PRON
ftr-381	336	8	should	should	AUX
ftr-381	336	9	give	give	VERB
ftr-381	336	10	to	to	PART
ftr-381	336	11	satisfy	satisfy	VERB
ftr-381	336	12	the	the	DET
ftr-381	336	13	obligations	obligation	NOUN
ftr-381	336	14	.	.	PUNCT
ftr-381	337	1	the	the	DET
ftr-381	337	2	authorities	authority	NOUN
ftr-381	337	3	describe	describe	VERB
ftr-381	337	4	both	both	CCONJ
ftr-381	337	5	lower	low	ADJ
ftr-381	337	6	and	and	CCONJ
ftr-381	337	7	upper	upper	ADJ
ftr-381	337	8	limits	limit	NOUN
ftr-381	337	9	.	.	PUNCT
ftr-381	338	1	with	with	ADP
ftr-381	338	2	regard	regard	NOUN
ftr-381	338	3	to	to	ADP
ftr-381	338	4	tzedakah	tzedakah	PROPN
ftr-381	338	5	,	,	PUNCT
ftr-381	338	6	the	the	DET
ftr-381	338	7	rabbis	rabbis	PROPN
ftr-381	338	8	noted	note	VERB
ftr-381	338	9	that	that	SCONJ
ftr-381	338	10	the	the	DET
ftr-381	338	11	obligation	obligation	NOUN
ftr-381	338	12	was	be	AUX
ftr-381	338	13	relieved	relieve	VERB
ftr-381	338	14	only	only	ADV
ftr-381	338	15	for	for	ADP
ftr-381	338	16	those	those	PRON
ftr-381	338	17	who	who	PRON
ftr-381	338	18	were	be	AUX
ftr-381	338	19	completely	completely	ADV
ftr-381	338	20	destitute	destitute	ADJ
ftr-381	338	21	.	.	PUNCT
ftr-381	339	1	otherwise	otherwise	ADV
ftr-381	339	2	,	,	PUNCT
ftr-381	339	3	the	the	DET
ftr-381	339	4	obligation	obligation	NOUN
ftr-381	339	5	would	would	AUX
ftr-381	339	6	apply	apply	VERB
ftr-381	339	7	only	only	ADV
ftr-381	339	8	to	to	ADP
ftr-381	339	9	the	the	DET
ftr-381	339	10	rich	rich	ADJ
ftr-381	339	11	.	.	PUNCT
ftr-381	340	1	for	for	ADP
ftr-381	340	2	the	the	DET
ftr-381	340	3	near	near	ADJ
ftr-381	340	4	destitute	destitute	NOUN
ftr-381	340	5	,	,	PUNCT
ftr-381	340	6	the	the	DET
ftr-381	340	7	minimum	minimum	ADJ
ftr-381	340	8	obligation	obligation	NOUN
ftr-381	340	9	was	be	AUX
ftr-381	340	10	one	one	NUM
ftr-381	340	11	-	-	PUNCT
ftr-381	340	12	third	third	NOUN
ftr-381	340	13	of	of	ADP
ftr-381	340	14	a	a	DET
ftr-381	340	15	shekel45	shekel45	NOUN
ftr-381	340	16	each	each	DET
ftr-381	340	17	year	year	NOUN
ftr-381	340	18	.	.	PUNCT
ftr-381	341	1	under	under	ADP
ftr-381	341	2	normal	normal	ADJ
ftr-381	341	3	circumstances	circumstance	NOUN
ftr-381	341	4	,	,	PUNCT
ftr-381	341	5	one	one	PRON
ftr-381	341	6	could	could	AUX
ftr-381	341	7	satisfy	satisfy	VERB
ftr-381	341	8	the	the	DET
ftr-381	341	9	obligation	obligation	NOUN
ftr-381	341	10	by46	by46	PROPN
ftr-381	341	11	giving	give	VERB
ftr-381	341	12	away	away	ADP
ftr-381	341	13	10	10	NUM
ftr-381	341	14	%	%	NOUN
ftr-381	341	15	of	of	ADP
ftr-381	341	16	one	one	NUM
ftr-381	341	17	’s	’s	PART
ftr-381	341	18	income	income	NOUN
ftr-381	341	19	,	,	PUNCT
ftr-381	341	20	although	although	SCONJ
ftr-381	341	21	the	the	DET
ftr-381	341	22	rabbis	rabbis	PROPN
ftr-381	341	23	regarded	regard	VERB
ftr-381	341	24	20	20	NUM
ftr-381	341	25	%	%	NOUN
ftr-381	341	26	as	as	ADP
ftr-381	341	27	the	the	DET
ftr-381	341	28	166	166	NUM
ftr-381	341	29	florida	florida	PROPN
ftr-381	341	30	tax	tax	NOUN
ftr-381	341	31	review	review	NOUN
ftr-381	342	1	[	[	X
ftr-381	342	2	vol	vol	NOUN
ftr-381	342	3	.	.	PUNCT
ftr-381	342	4	8:1	8:1	NUM
ftr-381	342	5	47	47	NUM
ftr-381	342	6	.	.	PUNCT
ftr-381	343	1	i	i	PRON
ftr-381	343	2	d.	d.	PROPN
ftr-381	343	3	at	at	ADP
ftr-381	343	4	249:1	249:1	PRON
ftr-381	343	5	.	.	PUNCT
ftr-381	344	1	48	48	NUM
ftr-381	344	2	.	.	PUNCT
ftr-381	345	1	some	some	DET
ftr-381	345	2	debate	debate	NOUN
ftr-381	345	3	exists	exist	VERB
ftr-381	345	4	whether	whether	SCONJ
ftr-381	345	5	the	the	DET
ftr-381	345	6	rabbis	rabbis	PROPN
ftr-381	345	7	imposed	impose	VERB
ftr-381	345	8	the	the	DET
ftr-381	345	9	20	20	NUM
ftr-381	345	10	%	%	NOUN
ftr-381	345	11	upper	upper	ADJ
ftr-381	345	12	limit	limit	NOUN
ftr-381	345	13	or	or	CCONJ
ftr-381	345	14	whether	whether	SCONJ
ftr-381	345	15	this	this	DET
ftr-381	345	16	limit	limit	NOUN
ftr-381	345	17	was	be	AUX
ftr-381	345	18	part	part	NOUN
ftr-381	345	19	of	of	ADP
ftr-381	345	20	the	the	DET
ftr-381	345	21	revelation	revelation	NOUN
ftr-381	345	22	to	to	ADP
ftr-381	345	23	moses	moses	PROPN
ftr-381	345	24	on	on	ADP
ftr-381	345	25	mt	mt	PROPN
ftr-381	345	26	.	.	PROPN
ftr-381	345	27	sinai	sinai	PROPN
ftr-381	345	28	.	.	PUNCT
ftr-381	346	1	see	see	VERB
ftr-381	346	2	,	,	PUNCT
ftr-381	346	3	e.g.	e.g.	ADV
ftr-381	346	4	,	,	PUNCT
ftr-381	346	5	j.	j.	PROPN
ftr-381	346	6	talmud	talmud	PROPN
ftr-381	346	7	,	,	PUNCT
ftr-381	346	8	pe’ah	pe’ah	PROPN
ftr-381	346	9	1:1	1:1	NUM
ftr-381	346	10	;	;	PUNCT
ftr-381	346	11	b.	b.	PROPN
ftr-381	346	12	talmud	talmud	PROPN
ftr-381	346	13	,	,	PUNCT
ftr-381	346	14	taanith	taanith	NOUN
ftr-381	346	15	20(b	20(b	NUM
ftr-381	346	16	)	)	PUNCT
ftr-381	346	17	;	;	PUNCT
ftr-381	346	18	rabbi	rabbi	PROPN
ftr-381	346	19	eliyahu	eliyahu	PROPN
ftr-381	346	20	(	(	PUNCT
ftr-381	346	21	the	the	DET
ftr-381	346	22	vilna	vilna	PROPN
ftr-381	346	23	gaon	gaon	X
ftr-381	346	24	)	)	PUNCT
ftr-381	346	25	,	,	PUNCT
ftr-381	346	26	commentary	commentary	NOUN
ftr-381	346	27	on	on	ADP
ftr-381	346	28	pe’ah	pe’ah	PROPN
ftr-381	346	29	1:1	1:1	NUM
ftr-381	346	30	,	,	PUNCT
ftr-381	346	31	mk	mk	PROPN
ftr-381	346	32	at	at	ADP
ftr-381	346	33	25	25	NUM
ftr-381	346	34	;	;	PUNCT
ftr-381	346	35	rabbi	rabbi	PROPN
ftr-381	346	36	yitzchak	yitzchak	PROPN
ftr-381	346	37	ben	ben	PROPN
ftr-381	346	38	moshe	moshe	PROPN
ftr-381	346	39	of	of	ADP
ftr-381	346	40	vienna	vienna	PROPN
ftr-381	346	41	(	(	PUNCT
ftr-381	346	42	1180	1180	NUM
ftr-381	346	43	-	-	SYM
ftr-381	346	44	1250	1250	NUM
ftr-381	346	45	)	)	PUNCT
ftr-381	346	46	,	,	PUNCT
ftr-381	346	47	or	or	CCONJ
ftr-381	346	48	zarua	zarua	PROPN
ftr-381	346	49	:	:	PUNCT
ftr-381	346	50	laws	law	NOUN
ftr-381	346	51	of	of	ADP
ftr-381	346	52	charity	charity	NOUN
ftr-381	346	53	:	:	PUNCT
ftr-381	346	54	§	§	PROPN
ftr-381	346	55	13	13	NUM
ftr-381	346	56	,	,	PUNCT
ftr-381	346	57	mk	mk	NOUN
ftr-381	346	58	at	at	ADP
ftr-381	346	59	23	23	NUM
ftr-381	346	60	;	;	PUNCT
ftr-381	346	61	rema	rema	PROPN
ftr-381	346	62	,	,	PUNCT
ftr-381	346	63	shulchan	shulchan	PROPN
ftr-381	346	64	aruch	aruch	PROPN
ftr-381	346	65	,	,	PUNCT
ftr-381	346	66	yoreh	yoreh	NOUN
ftr-381	346	67	de’ah	de’ah	PROPN
ftr-381	346	68	249	249	NUM
ftr-381	346	69	;	;	PUNCT
ftr-381	346	70	epstein	epstein	PROPN
ftr-381	346	71	,	,	PUNCT
ftr-381	346	72	aruch	aruch	ADJ
ftr-381	346	73	hashulcan	hashulcan	NOUN
ftr-381	346	74	,	,	PUNCT
ftr-381	346	75	yoreh	yoreh	NOUN
ftr-381	346	76	de’ah	de’ah	VERB
ftr-381	346	77	249:3	249:3	NOUN
ftr-381	346	78	-	-	SYM
ftr-381	346	79	4	4	NUM
ftr-381	346	80	.	.	NUM
ftr-381	346	81	49	49	NUM
ftr-381	346	82	.	.	PUNCT
ftr-381	347	1	see	see	VERB
ftr-381	347	2	,	,	PUNCT
ftr-381	347	3	e.g.	e.g.	ADV
ftr-381	347	4	,	,	PUNCT
ftr-381	347	5	rabbi	rabbi	VERB
ftr-381	347	6	avraham	avraham	PROPN
ftr-381	347	7	danzig	danzig	PROPN
ftr-381	347	8	(	(	PUNCT
ftr-381	347	9	1748	1748	NUM
ftr-381	347	10	-	-	SYM
ftr-381	347	11	1820	1820	NUM
ftr-381	347	12	)	)	PUNCT
ftr-381	347	13	chomas	chomas	PROPN
ftr-381	347	14	adam	adam	PROPN
ftr-381	347	15	,	,	PUNCT
ftr-381	347	16	laws	law	NOUN
ftr-381	347	17	of	of	ADP
ftr-381	347	18	tzedakah	tzedakah	NOUN
ftr-381	347	19	§	§	PROPN
ftr-381	347	20	144	144	NUM
ftr-381	347	21	,	,	PUNCT
ftr-381	347	22	mk	mk	NOUN
ftr-381	347	23	at	at	ADP
ftr-381	347	24	34	34	NUM
ftr-381	347	25	(	(	PUNCT
ftr-381	347	26	“	"	PUNCT
ftr-381	347	27	a	a	DET
ftr-381	347	28	very	very	ADV
ftr-381	347	29	wealthy	wealthy	ADJ
ftr-381	347	30	man	man	NOUN
ftr-381	347	31	may	may	AUX
ftr-381	347	32	distribute	distribute	VERB
ftr-381	347	33	more	more	ADJ
ftr-381	347	34	than	than	ADP
ftr-381	347	35	one	one	NUM
ftr-381	347	36	-	-	PUNCT
ftr-381	347	37	fifth	fifth	NOUN
ftr-381	347	38	of	of	ADP
ftr-381	347	39	his	his	PRON
ftr-381	347	40	possessions	possession	NOUN
ftr-381	347	41	.	.	PUNCT
ftr-381	347	42	”	"	PUNCT
ftr-381	347	43	)	)	PUNCT
ftr-381	347	44	;	;	PUNCT
ftr-381	347	45	rabbi	rabbi	PROPN
ftr-381	347	46	m.	m.	PROPN
ftr-381	347	47	sternbuch	sternbuch	PROPN
ftr-381	347	48	,	,	PUNCT
ftr-381	347	49	moadim	moadim	NOUN
ftr-381	347	50	uzuanim	uzuanim	ADJ
ftr-381	347	51	,	,	PUNCT
ftr-381	347	52	mk	mk	PROPN
ftr-381	347	53	at	at	ADP
ftr-381	347	54	35	35	NUM
ftr-381	347	55	(	(	PUNCT
ftr-381	347	56	“	"	PUNCT
ftr-381	347	57	it	it	PRON
ftr-381	347	58	seems	seem	VERB
ftr-381	347	59	obvious	obvious	ADJ
ftr-381	347	60	that	that	SCONJ
ftr-381	347	61	the	the	DET
ftr-381	347	62	allocations	allocation	NOUN
ftr-381	347	63	of	of	ADP
ftr-381	347	64	one	one	NUM
ftr-381	347	65	-	-	PUNCT
ftr-381	347	66	tenth	tenth	NOUN
ftr-381	347	67	and	and	CCONJ
ftr-381	347	68	one	one	NUM
ftr-381	347	69	-	-	PUNCT
ftr-381	347	70	fifth	fifth	NOUN
ftr-381	347	71	in	in	ADP
ftr-381	347	72	regard	regard	NOUN
ftr-381	347	73	to	to	ADP
ftr-381	347	74	charity	charity	NOUN
ftr-381	347	75	apply	apply	VERB
ftr-381	347	76	only	only	ADV
ftr-381	347	77	to	to	ADP
ftr-381	347	78	one	one	NUM
ftr-381	347	79	who	who	PRON
ftr-381	347	80	has	have	VERB
ftr-381	347	81	inadequate	inadequate	ADJ
ftr-381	347	82	resources	resource	NOUN
ftr-381	347	83	.	.	PUNCT
ftr-381	347	84	”	"	PUNCT
ftr-381	347	85	)	)	PUNCT
ftr-381	347	86	.	.	PUNCT
ftr-381	348	1	see	see	AUX
ftr-381	348	2	also	also	ADV
ftr-381	348	3	rabbi	rabbi	VERB
ftr-381	348	4	s.	s.	PROPN
ftr-381	348	5	z.	z.	PROPN
ftr-381	348	6	auerbach	auerbach	PROPN
ftr-381	348	7	,	,	PUNCT
ftr-381	348	8	mk	mk	PROPN
ftr-381	348	9	at	at	ADP
ftr-381	348	10	36	36	NUM
ftr-381	348	11	,	,	PUNCT
ftr-381	348	12	hebrew	hebrew	ADJ
ftr-381	348	13	appendix	appendix	NOUN
ftr-381	348	14	at	at	ADP
ftr-381	348	15	19	19	NUM
ftr-381	348	16	.	.	PUNCT
ftr-381	349	1	rabbi	rabbi	PROPN
ftr-381	349	2	feinstein	feinstein	PROPN
ftr-381	349	3	concluded	conclude	VERB
ftr-381	349	4	that	that	SCONJ
ftr-381	349	5	the	the	DET
ftr-381	349	6	amount	amount	NOUN
ftr-381	349	7	should	should	AUX
ftr-381	349	8	be	be	AUX
ftr-381	349	9	limited	limit	VERB
ftr-381	349	10	to	to	ADP
ftr-381	349	11	20	20	NUM
ftr-381	349	12	%	%	NOUN
ftr-381	349	13	unless	unless	SCONJ
ftr-381	349	14	there	there	PRON
ftr-381	349	15	is	be	VERB
ftr-381	349	16	a	a	DET
ftr-381	349	17	question	question	NOUN
ftr-381	349	18	of	of	ADP
ftr-381	349	19	saving	save	VERB
ftr-381	349	20	a	a	DET
ftr-381	349	21	life	life	NOUN
ftr-381	349	22	.	.	PUNCT
ftr-381	350	1	igroth	igroth	PROPN
ftr-381	350	2	moshe	moshe	PROPN
ftr-381	350	3	,	,	PUNCT
ftr-381	350	4	vol	vol	NOUN
ftr-381	350	5	2	2	NUM
ftr-381	350	6	,	,	PUNCT
ftr-381	350	7	yoreh	yoreh	NOUN
ftr-381	350	8	de’ah	de’ah	PROPN
ftr-381	350	9	143	143	NUM
ftr-381	350	10	,	,	PUNCT
ftr-381	350	11	mk	mk	NOUN
ftr-381	350	12	at	at	ADP
ftr-381	350	13	36	36	NUM
ftr-381	350	14	.	.	PUNCT
ftr-381	351	1	50	50	NUM
ftr-381	351	2	.	.	PUNCT
ftr-381	352	1	j.	j.	PROPN
ftr-381	352	2	talmud	talmud	PROPN
ftr-381	352	3	,	,	PUNCT
ftr-381	352	4	pe’ah	pe’ah	PROPN
ftr-381	352	5	1:1	1:1	NUM
ftr-381	352	6	.	.	PUNCT
ftr-381	353	1	51	51	NUM
ftr-381	353	2	.	.	PUNCT
ftr-381	354	1	for	for	ADP
ftr-381	354	2	instance	instance	NOUN
ftr-381	354	3	,	,	PUNCT
ftr-381	354	4	the	the	DET
ftr-381	354	5	baalie	baalie	NOUN
ftr-381	354	6	tosafoth	tosafoth	NOUN
ftr-381	354	7	commentary	commentary	NOUN
ftr-381	354	8	on	on	ADP
ftr-381	354	9	the	the	DET
ftr-381	354	10	torah	torah	PROPN
ftr-381	354	11	(	(	PUNCT
ftr-381	354	12	dating	date	VERB
ftr-381	354	13	to	to	ADP
ftr-381	354	14	thirteenth	thirteenth	ADJ
ftr-381	354	15	century	century	PROPN
ftr-381	354	16	c.e	c.e	PROPN
ftr-381	354	17	)	)	PUNCT
ftr-381	354	18	quotes	quote	VERB
ftr-381	354	19	earlier	early	ADJ
ftr-381	354	20	authority	authority	NOUN
ftr-381	354	21	stating	state	VERB
ftr-381	354	22	that	that	SCONJ
ftr-381	354	23	“	"	PUNCT
ftr-381	354	24	jacob	jacob	PROPN
ftr-381	354	25	ordained	ordain	VERB
ftr-381	354	26	that	that	SCONJ
ftr-381	354	27	tithes	tithe	NOUN
ftr-381	354	28	should	should	AUX
ftr-381	354	29	be	be	AUX
ftr-381	354	30	given	give	VERB
ftr-381	354	31	from	from	ADP
ftr-381	354	32	money	money	NOUN
ftr-381	354	33	.	.	PUNCT
ftr-381	354	34	”	"	PUNCT
ftr-381	355	1	gen	gen	PROPN
ftr-381	355	2	.	.	PROPN
ftr-381	355	3	28:22	28:22	NUM
ftr-381	355	4	.	.	PUNCT
ftr-381	356	1	see	see	VERB
ftr-381	356	2	also	also	ADV
ftr-381	356	3	epstein	epstein	PROPN
ftr-381	356	4	,	,	PUNCT
ftr-381	356	5	aruch	aruch	ADJ
ftr-381	356	6	hashulchan	hashulchan	PROPN
ftr-381	356	7	,	,	PUNCT
ftr-381	356	8	yoreh	yoreh	NOUN
ftr-381	356	9	de’ah	de’ah	PROPN
ftr-381	356	10	249:2	249:2	NUM
ftr-381	356	11	,	,	PUNCT
ftr-381	356	12	mk	mk	NOUN
ftr-381	356	13	at	at	ADP
ftr-381	356	14	28	28	NUM
ftr-381	356	15	(	(	PUNCT
ftr-381	356	16	“	"	PUNCT
ftr-381	356	17	in	in	ADP
ftr-381	356	18	truth	truth	NOUN
ftr-381	356	19	these	these	DET
ftr-381	356	20	allocations	allocation	NOUN
ftr-381	356	21	of	of	ADP
ftr-381	356	22	one	one	NUM
ftr-381	356	23	-	-	PUNCT
ftr-381	356	24	fifth	fifth	ADJ
ftr-381	356	25	and	and	CCONJ
ftr-381	356	26	one	one	NUM
ftr-381	356	27	-	-	PUNCT
ftr-381	356	28	tenth	tenth	NOUN
ftr-381	356	29	are	be	AUX
ftr-381	356	30	not	not	PART
ftr-381	356	31	torah	torah	PROPN
ftr-381	356	32	obligations	obligation	NOUN
ftr-381	356	33	,	,	PUNCT
ftr-381	356	34	but	but	CCONJ
ftr-381	356	35	the	the	DET
ftr-381	356	36	rabbis	rabbis	PROPN
ftr-381	356	37	associated	associate	VERB
ftr-381	356	38	them	they	PRON
ftr-381	356	39	with	with	ADP
ftr-381	356	40	the	the	DET
ftr-381	356	41	verse	verse	NOUN
ftr-381	356	42	‘	'	PUNCT
ftr-381	356	43	and	and	CCONJ
ftr-381	356	44	whatever	whatever	PRON
ftr-381	356	45	you	you	PRON
ftr-381	356	46	give	give	VERB
ftr-381	356	47	me	i	PRON
ftr-381	356	48	,	,	PUNCT
ftr-381	356	49	i	i	PRON
ftr-381	356	50	shall	shall	AUX
ftr-381	356	51	repeatedly	repeatedly	ADV
ftr-381	356	52	tithe	tithe	VERB
ftr-381	356	53	to	to	ADP
ftr-381	356	54	you	you	PRON
ftr-381	356	55	.	.	PUNCT
ftr-381	356	56	’	'	PUNCT
ftr-381	356	57	”	"	PUNCT
ftr-381	356	58	)	)	PUNCT
ftr-381	356	59	.	.	PUNCT
ftr-381	357	1	52	52	NUM
ftr-381	357	2	.	.	PUNCT
ftr-381	358	1	the	the	DET
ftr-381	358	2	word	word	NOUN
ftr-381	358	3	“	"	PUNCT
ftr-381	358	4	repeatedly	repeatedly	ADV
ftr-381	358	5	”	"	PUNCT
ftr-381	358	6	in	in	ADP
ftr-381	358	7	this	this	DET
ftr-381	358	8	verse	verse	NOUN
ftr-381	358	9	is	be	AUX
ftr-381	358	10	the	the	DET
ftr-381	358	11	english	english	ADJ
ftr-381	358	12	translation	translation	NOUN
ftr-381	358	13	of	of	ADP
ftr-381	358	14	an	an	DET
ftr-381	358	15	infinitive	infinitive	ADJ
ftr-381	358	16	absolute	absolute	NOUN
ftr-381	358	17	in	in	ADP
ftr-381	358	18	which	which	PRON
ftr-381	358	19	the	the	DET
ftr-381	358	20	verb	verb	NOUN
ftr-381	358	21	is	be	AUX
ftr-381	358	22	repeated	repeat	VERB
ftr-381	358	23	.	.	PUNCT
ftr-381	359	1	english	english	ADJ
ftr-381	359	2	translators	translator	NOUN
ftr-381	359	3	take	take	VERB
ftr-381	359	4	the	the	DET
ftr-381	359	5	repetition	repetition	NOUN
ftr-381	359	6	to	to	PART
ftr-381	359	7	imply	imply	VERB
ftr-381	359	8	emphasis	emphasis	NOUN
ftr-381	359	9	–	–	PUNCT
ftr-381	359	10	it	it	PRON
ftr-381	359	11	is	be	AUX
ftr-381	359	12	often	often	ADV
ftr-381	359	13	translated	translate	VERB
ftr-381	359	14	as	as	ADP
ftr-381	359	15	“	"	PUNCT
ftr-381	359	16	surely	surely	ADV
ftr-381	359	17	”	"	PUNCT
ftr-381	359	18	–	–	PUNCT
ftr-381	359	19	but	but	CCONJ
ftr-381	359	20	numerous	numerous	ADJ
ftr-381	359	21	rabbis	rabbis	PROPN
ftr-381	359	22	believe	believe	VERB
ftr-381	359	23	that	that	SCONJ
ftr-381	359	24	it	it	PRON
ftr-381	359	25	reflects	reflect	VERB
ftr-381	359	26	a	a	DET
ftr-381	359	27	promise	promise	NOUN
ftr-381	359	28	to	to	PART
ftr-381	359	29	separate	separate	VERB
ftr-381	359	30	out	out	ADP
ftr-381	359	31	two	two	NUM
ftr-381	359	32	tithes	tithe	NOUN
ftr-381	359	33	.	.	PUNCT
ftr-381	360	1	the	the	DET
ftr-381	360	2	notion	notion	NOUN
ftr-381	360	3	of	of	ADP
ftr-381	360	4	a	a	DET
ftr-381	360	5	double	double	ADJ
ftr-381	360	6	tithe	tithe	NOUN
ftr-381	360	7	raises	raise	VERB
ftr-381	360	8	the	the	DET
ftr-381	360	9	question	question	NOUN
ftr-381	360	10	as	as	ADP
ftr-381	360	11	to	to	ADP
ftr-381	360	12	whether	whether	SCONJ
ftr-381	360	13	one	one	PRON
ftr-381	360	14	should	should	AUX
ftr-381	360	15	separate	separate	VERB
ftr-381	360	16	out	out	ADP
ftr-381	360	17	20	20	NUM
ftr-381	360	18	%	%	NOUN
ftr-381	360	19	of	of	ADP
ftr-381	360	20	the	the	DET
ftr-381	360	21	original	original	ADJ
ftr-381	360	22	amount	amount	NOUN
ftr-381	360	23	,	,	PUNCT
ftr-381	360	24	or	or	CCONJ
ftr-381	360	25	give	give	VERB
ftr-381	360	26	10	10	NUM
ftr-381	360	27	%	%	NOUN
ftr-381	360	28	of	of	ADP
ftr-381	360	29	the	the	DET
ftr-381	360	30	original	original	ADJ
ftr-381	360	31	amount	amount	NOUN
ftr-381	360	32	,	,	PUNCT
ftr-381	360	33	and	and	CCONJ
ftr-381	360	34	then	then	ADV
ftr-381	360	35	10	10	NUM
ftr-381	360	36	%	%	NOUN
ftr-381	360	37	of	of	ADP
ftr-381	360	38	what	what	PRON
ftr-381	360	39	remains	remain	VERB
ftr-381	360	40	.	.	PUNCT
ftr-381	361	1	the	the	DET
ftr-381	361	2	talmud	talmud	PROPN
ftr-381	361	3	explains	explain	VERB
ftr-381	361	4	that	that	SCONJ
ftr-381	361	5	20	20	NUM
ftr-381	361	6	%	%	NOUN
ftr-381	361	7	of	of	ADP
ftr-381	361	8	the	the	DET
ftr-381	361	9	original	original	ADJ
ftr-381	361	10	amount	amount	NOUN
ftr-381	361	11	is	be	AUX
ftr-381	361	12	the	the	DET
ftr-381	361	13	appropriate	appropriate	ADJ
ftr-381	361	14	figure	figure	NOUN
ftr-381	361	15	.	.	PUNCT
ftr-381	362	1	see	see	VERB
ftr-381	362	2	,	,	PUNCT
ftr-381	362	3	e.g.	e.g.	ADV
ftr-381	362	4	,	,	PUNCT
ftr-381	362	5	b.	b.	PROPN
ftr-381	362	6	talmud	talmud	PROPN
ftr-381	362	7	,	,	PUNCT
ftr-381	362	8	kethuboth	kethuboth	ADJ
ftr-381	362	9	50a	50a	NOUN
ftr-381	362	10	;	;	PUNCT
ftr-381	362	11	j.	j.	PROPN
ftr-381	362	12	talmud	talmud	PROPN
ftr-381	362	13	,	,	PUNCT
ftr-381	362	14	pe’ah	pe’ah	PROPN
ftr-381	362	15	1:1	1:1	NUM
ftr-381	362	16	.	.	PUNCT
ftr-381	363	1	this	this	PRON
ftr-381	363	2	differs	differ	VERB
ftr-381	363	3	from	from	ADP
ftr-381	363	4	the	the	DET
ftr-381	363	5	practice	practice	NOUN
ftr-381	363	6	in	in	ADP
ftr-381	363	7	agricultural	agricultural	ADJ
ftr-381	363	8	tithing	tithing	NOUN
ftr-381	363	9	,	,	PUNCT
ftr-381	363	10	where	where	SCONJ
ftr-381	363	11	the	the	DET
ftr-381	363	12	second	second	ADJ
ftr-381	363	13	tithe	tithe	NOUN
ftr-381	363	14	is	be	AUX
ftr-381	363	15	made	make	VERB
ftr-381	363	16	net	net	NOUN
ftr-381	363	17	of	of	ADP
ftr-381	363	18	terumah	terumah	NOUN
ftr-381	363	19	and	and	CCONJ
ftr-381	363	20	the	the	DET
ftr-381	363	21	first	first	ADJ
ftr-381	363	22	tithe	tithe	NOUN
ftr-381	363	23	.	.	PUNCT
ftr-381	364	1	53	53	NUM
ftr-381	364	2	.	.	X
ftr-381	364	3	epstein	epstein	PROPN
ftr-381	364	4	,	,	PUNCT
ftr-381	364	5	aruch	aruch	ADJ
ftr-381	364	6	hashulchan	hashulchan	PROPN
ftr-381	364	7	,	,	PUNCT
ftr-381	364	8	yoreh	yoreh	NOUN
ftr-381	364	9	de’ah	de’ah	NOUN
ftr-381	364	10	.	.	PUNCT
ftr-381	365	1	249:2	249:2	NUM
ftr-381	365	2	.	.	PUNCT
ftr-381	365	3	ideal	ideal	ADJ
ftr-381	365	4	.	.	PUNCT
ftr-381	366	1	several	several	ADJ
ftr-381	366	2	rabbis	rabbis	PROPN
ftr-381	366	3	stated	state	VERB
ftr-381	366	4	that	that	SCONJ
ftr-381	366	5	one	one	PRON
ftr-381	366	6	should	should	AUX
ftr-381	366	7	not	not	PART
ftr-381	366	8	give	give	VERB
ftr-381	366	9	more	more	ADJ
ftr-381	366	10	than	than	ADP
ftr-381	366	11	20	20	NUM
ftr-381	366	12	%	%	NOUN
ftr-381	366	13	,	,	PUNCT
ftr-381	366	14	but47	but47	ADJ
ftr-381	366	15	48	48	NUM
ftr-381	366	16	others	other	NOUN
ftr-381	366	17	concluded	conclude	VERB
ftr-381	366	18	that	that	SCONJ
ftr-381	366	19	the	the	DET
ftr-381	366	20	very	very	ADV
ftr-381	366	21	wealthy	wealthy	ADJ
ftr-381	366	22	could	could	AUX
ftr-381	366	23	give	give	VERB
ftr-381	366	24	more	more	ADJ
ftr-381	366	25	.	.	PUNCT
ftr-381	367	1	the	the	DET
ftr-381	367	2	discussions	discussion	NOUN
ftr-381	367	3	of49	of49	PROPN
ftr-381	367	4	gemiluth	gemiluth	NOUN
ftr-381	367	5	chasadim	chasadim	NOUN
ftr-381	367	6	yielded	yield	VERB
ftr-381	367	7	similar	similar	ADJ
ftr-381	367	8	results	result	NOUN
ftr-381	367	9	.	.	PUNCT
ftr-381	368	1	while	while	SCONJ
ftr-381	368	2	no	no	DET
ftr-381	368	3	set	set	NOUN
ftr-381	368	4	amount	amount	NOUN
ftr-381	368	5	is	be	AUX
ftr-381	368	6	described	describe	VERB
ftr-381	368	7	if	if	SCONJ
ftr-381	368	8	the	the	DET
ftr-381	368	9	obligation	obligation	NOUN
ftr-381	368	10	is	be	AUX
ftr-381	368	11	to	to	PART
ftr-381	368	12	be	be	AUX
ftr-381	368	13	fulfilled	fulfil	VERB
ftr-381	368	14	by	by	ADP
ftr-381	368	15	doing	do	VERB
ftr-381	368	16	good	good	ADJ
ftr-381	368	17	deeds	deed	NOUN
ftr-381	368	18	,	,	PUNCT
ftr-381	368	19	the	the	DET
ftr-381	368	20	jerusalem	jerusalem	PROPN
ftr-381	368	21	talmud	talmud	PROPN
ftr-381	368	22	establishes	establish	VERB
ftr-381	368	23	a	a	DET
ftr-381	368	24	precise	precise	ADJ
ftr-381	368	25	allocation	allocation	NOUN
ftr-381	368	26	of	of	ADP
ftr-381	368	27	20	20	NUM
ftr-381	368	28	%	%	NOUN
ftr-381	368	29	of	of	ADP
ftr-381	368	30	one	one	NUM
ftr-381	368	31	’s	’s	PART
ftr-381	368	32	income	income	NOUN
ftr-381	368	33	if	if	SCONJ
ftr-381	368	34	the	the	DET
ftr-381	368	35	obligation	obligation	NOUN
ftr-381	368	36	is	be	AUX
ftr-381	368	37	to	to	PART
ftr-381	368	38	be	be	AUX
ftr-381	368	39	fulfilled	fulfil	VERB
ftr-381	368	40	by	by	ADP
ftr-381	368	41	giving	give	VERB
ftr-381	368	42	money	money	NOUN
ftr-381	368	43	.	.	PUNCT
ftr-381	369	1	50	50	NUM
ftr-381	369	2	these	these	DET
ftr-381	369	3	amounts	amount	NOUN
ftr-381	369	4	derive	derive	ADJ
ftr-381	369	5	from	from	ADP
ftr-381	369	6	a	a	DET
ftr-381	369	7	number	number	NOUN
ftr-381	369	8	of	of	ADP
ftr-381	369	9	sources	source	NOUN
ftr-381	369	10	,	,	PUNCT
ftr-381	369	11	revealing	reveal	VERB
ftr-381	369	12	the	the	DET
ftr-381	369	13	close	close	ADJ
ftr-381	369	14	link	link	NOUN
ftr-381	369	15	between	between	ADP
ftr-381	369	16	the	the	DET
ftr-381	369	17	obligation	obligation	NOUN
ftr-381	369	18	of	of	ADP
ftr-381	369	19	tzedakah	tzedakah	NOUN
ftr-381	369	20	and	and	CCONJ
ftr-381	369	21	the	the	DET
ftr-381	369	22	practice	practice	NOUN
ftr-381	369	23	of	of	ADP
ftr-381	369	24	maaser	maaser	ADJ
ftr-381	369	25	kesafim	kesafim	NOUN
ftr-381	369	26	.	.	PUNCT
ftr-381	370	1	gor	gor	PROPN
ftr-381	370	2	instance	instance	PROPN
ftr-381	370	3	,	,	PUNCT
ftr-381	370	4	many	many	ADJ
ftr-381	370	5	rabbis	rabbis	PROPN
ftr-381	370	6	associated	associate	VERB
ftr-381	370	7	the	the	DET
ftr-381	370	8	10	10	NUM
ftr-381	370	9	%	%	NOUN
ftr-381	370	10	figure	figure	NOUN
ftr-381	370	11	with	with	ADP
ftr-381	370	12	jacob	jacob	PROPN
ftr-381	370	13	’s	’s	PART
ftr-381	370	14	vow	vow	NOUN
ftr-381	370	15	to	to	ADP
ftr-381	370	16	tithe.51	tithe.51	NOUN
ftr-381	370	17	others	other	NOUN
ftr-381	370	18	viewed	view	VERB
ftr-381	370	19	this	this	DET
ftr-381	370	20	vow	vow	NOUN
ftr-381	370	21	as	as	ADP
ftr-381	370	22	requiring	require	VERB
ftr-381	370	23	20	20	NUM
ftr-381	370	24	%	%	NOUN
ftr-381	370	25	.	.	PUNCT
ftr-381	371	1	others	other	NOUN
ftr-381	371	2	derived	derive	VERB
ftr-381	371	3	the	the	DET
ftr-381	371	4	20	20	NUM
ftr-381	371	5	%	%	NOUN
ftr-381	371	6	figure	figure	NOUN
ftr-381	371	7	by52	by52	PROPN
ftr-381	371	8	reference	reference	NOUN
ftr-381	371	9	to	to	ADP
ftr-381	371	10	the	the	DET
ftr-381	371	11	amounts	amount	NOUN
ftr-381	371	12	separated	separate	VERB
ftr-381	371	13	for	for	ADP
ftr-381	371	14	agriculutral	agriculutral	ADJ
ftr-381	371	15	tithing	tithing	NOUN
ftr-381	371	16	purposes.53	purposes.53	NOUN
ftr-381	371	17	regardless	regardless	ADV
ftr-381	371	18	of	of	ADP
ftr-381	371	19	the	the	DET
ftr-381	371	20	source	source	NOUN
ftr-381	371	21	,	,	PUNCT
ftr-381	371	22	the	the	DET
ftr-381	371	23	result	result	NOUN
ftr-381	371	24	is	be	AUX
ftr-381	371	25	a	a	DET
ftr-381	371	26	form	form	NOUN
ftr-381	371	27	of	of	ADP
ftr-381	371	28	voluntary	voluntary	ADJ
ftr-381	371	29	progressivity	progressivity	NOUN
ftr-381	371	30	.	.	PUNCT
ftr-381	372	1	however	however	ADV
ftr-381	372	2	,	,	PUNCT
ftr-381	372	3	unlike	unlike	ADP
ftr-381	372	4	most	most	ADJ
ftr-381	372	5	progressive	progressive	ADJ
ftr-381	372	6	systems	system	NOUN
ftr-381	372	7	,	,	PUNCT
ftr-381	372	8	the	the	DET
ftr-381	372	9	higher	high	ADJ
ftr-381	372	10	rates	rate	NOUN
ftr-381	372	11	apply	apply	VERB
ftr-381	372	12	to	to	ADP
ftr-381	372	13	all	all	DET
ftr-381	372	14	income	income	NOUN
ftr-381	372	15	,	,	PUNCT
ftr-381	372	16	not	not	PART
ftr-381	372	17	just	just	ADV
ftr-381	372	18	to	to	ADP
ftr-381	372	19	marginal	marginal	ADJ
ftr-381	372	20	income	income	NOUN
ftr-381	372	21	above	above	ADP
ftr-381	372	22	some	some	DET
ftr-381	372	23	threshold	threshold	NOUN
ftr-381	372	24	.	.	PUNCT
ftr-381	373	1	2007	2007	NUM
ftr-381	373	2	]	]	X
ftr-381	373	3	maaser	maaser	ADJ
ftr-381	373	4	kesafim	kesafim	NOUN
ftr-381	373	5	and	and	CCONJ
ftr-381	373	6	the	the	DET
ftr-381	373	7	development	development	NOUN
ftr-381	373	8	of	of	ADP
ftr-381	373	9	tax	tax	NOUN
ftr-381	373	10	law	law	NOUN
ftr-381	373	11	167	167	NUM
ftr-381	373	12	54	54	NUM
ftr-381	373	13	.	.	PUNCT
ftr-381	374	1	the	the	DET
ftr-381	374	2	preëmptive	preëmptive	ADJ
ftr-381	374	3	separation	separation	NOUN
ftr-381	374	4	of	of	ADP
ftr-381	374	5	maaser	maaser	NOUN
ftr-381	374	6	raised	raise	VERB
ftr-381	374	7	another	another	DET
ftr-381	374	8	issue	issue	NOUN
ftr-381	374	9	,	,	PUNCT
ftr-381	374	10	namely	namely	ADV
ftr-381	374	11	whether	whether	SCONJ
ftr-381	374	12	one	one	PRON
ftr-381	374	13	still	still	ADV
ftr-381	374	14	had	have	VERB
ftr-381	374	15	an	an	DET
ftr-381	374	16	obligation	obligation	NOUN
ftr-381	374	17	to	to	PART
ftr-381	374	18	do	do	AUX
ftr-381	374	19	charity	charity	NOUN
ftr-381	374	20	for	for	ADP
ftr-381	374	21	one	one	NUM
ftr-381	374	22	who	who	PRON
ftr-381	374	23	appeared	appear	VERB
ftr-381	374	24	before	before	ADP
ftr-381	374	25	him	he	PRON
ftr-381	374	26	if	if	SCONJ
ftr-381	374	27	he	he	PRON
ftr-381	374	28	already	already	ADV
ftr-381	374	29	had	have	AUX
ftr-381	374	30	separated	separate	VERB
ftr-381	374	31	out	out	ADP
ftr-381	374	32	and	and	CCONJ
ftr-381	374	33	distributed	distribute	VERB
ftr-381	374	34	maaser	maaser	NOUN
ftr-381	374	35	.	.	PUNCT
ftr-381	375	1	rambam	rambam	PROPN
ftr-381	375	2	indicated	indicate	VERB
ftr-381	375	3	that	that	SCONJ
ftr-381	375	4	the	the	DET
ftr-381	375	5	mitzvah	mitzvah	PROPN
ftr-381	375	6	of	of	ADP
ftr-381	375	7	tzedakah	tzedakah	PROPN
ftr-381	375	8	existed	exist	VERB
ftr-381	375	9	independent	independent	ADJ
ftr-381	375	10	of	of	ADP
ftr-381	375	11	the	the	DET
ftr-381	375	12	limitations	limitation	NOUN
ftr-381	375	13	on	on	ADP
ftr-381	375	14	maaser	maaser	NOUN
ftr-381	375	15	,	,	PUNCT
ftr-381	375	16	and	and	CCONJ
ftr-381	375	17	one	one	NUM
ftr-381	375	18	was	be	AUX
ftr-381	375	19	still	still	ADV
ftr-381	375	20	obliged	oblige	VERB
ftr-381	375	21	.	.	PUNCT
ftr-381	376	1	rambam	rambam	PROPN
ftr-381	376	2	,	,	PUNCT
ftr-381	376	3	mishneh	mishneh	PROPN
ftr-381	376	4	torah	torah	PROPN
ftr-381	376	5	,	,	PUNCT
ftr-381	376	6	matanos	matanos	PROPN
ftr-381	376	7	anayim	anayim	PROPN
ftr-381	376	8	7:5	7:5	NUM
ftr-381	376	9	.	.	PUNCT
ftr-381	377	1	at	at	ADP
ftr-381	377	2	the	the	DET
ftr-381	377	3	very	very	ADV
ftr-381	377	4	least	least	ADJ
ftr-381	377	5	,	,	PUNCT
ftr-381	377	6	he	he	PRON
ftr-381	377	7	concluded	conclude	VERB
ftr-381	377	8	,	,	PUNCT
ftr-381	377	9	one	one	PRON
ftr-381	377	10	should	should	AUX
ftr-381	377	11	do	do	VERB
ftr-381	377	12	something	something	PRON
ftr-381	377	13	for	for	ADP
ftr-381	377	14	such	such	DET
ftr-381	377	15	a	a	DET
ftr-381	377	16	person	person	NOUN
ftr-381	377	17	.	.	PUNCT
ftr-381	378	1	55	55	NUM
ftr-381	378	2	.	.	PUNCT
ftr-381	378	3	see	see	VERB
ftr-381	378	4	e.g.	e.g.	ADV
ftr-381	378	5	,	,	PUNCT
ftr-381	378	6	b.	b.	PROPN
ftr-381	378	7	talmud	talmud	PROPN
ftr-381	378	8	,	,	PUNCT
ftr-381	378	9	bava	bava	PROPN
ftr-381	378	10	basra	basra	PROPN
ftr-381	378	11	8a	8a	NUM
ftr-381	378	12	;	;	PUNCT
ftr-381	378	13	rambam	rambam	PROPN
ftr-381	378	14	,	,	PUNCT
ftr-381	378	15	zaraim	zaraim	PROPN
ftr-381	378	16	,	,	PUNCT
ftr-381	378	17	matanos	matanos	PROPN
ftr-381	378	18	anayim	anayim	PROPN
ftr-381	378	19	8:4	8:4	NUM
ftr-381	378	20	-	-	SYM
ftr-381	378	21	12	12	NUM
ftr-381	378	22	.	.	PUNCT
ftr-381	379	1	56	56	NUM
ftr-381	379	2	.	.	PUNCT
ftr-381	379	3	deut	deut	NOUN
ftr-381	379	4	.	.	PUNCT
ftr-381	380	1	6:16	6:16	NUM
ftr-381	380	2	(	(	PUNCT
ftr-381	380	3	“	"	PUNCT
ftr-381	380	4	you	you	PRON
ftr-381	380	5	shall	shall	AUX
ftr-381	380	6	not	not	PART
ftr-381	380	7	test	test	VERB
ftr-381	380	8	hashem	hashem	PRON
ftr-381	380	9	,	,	PUNCT
ftr-381	380	10	your	your	PRON
ftr-381	380	11	god	god	PROPN
ftr-381	380	12	.	.	PUNCT
ftr-381	380	13	.	.	PUNCT
ftr-381	380	14	.	.	PUNCT
ftr-381	380	15	”	"	PUNCT
ftr-381	380	16	)	)	PUNCT
ftr-381	380	17	.	.	PUNCT
ftr-381	381	1	job	job	NOUN
ftr-381	381	2	is	be	AUX
ftr-381	381	3	,	,	PUNCT
ftr-381	381	4	perhaps	perhaps	ADV
ftr-381	381	5	,	,	PUNCT
ftr-381	381	6	the	the	DET
ftr-381	381	7	most	most	ADV
ftr-381	381	8	famous	famous	ADJ
ftr-381	381	9	example	example	NOUN
ftr-381	381	10	of	of	ADP
ftr-381	381	11	this	this	DET
ftr-381	381	12	notion	notion	NOUN
ftr-381	381	13	.	.	PUNCT
ftr-381	382	1	despite	despite	SCONJ
ftr-381	382	2	behaving	behave	VERB
ftr-381	382	3	well	well	ADV
ftr-381	382	4	,	,	PUNCT
ftr-381	382	5	god	god	PROPN
ftr-381	382	6	treated	treat	VERB
ftr-381	382	7	him	he	PRON
ftr-381	382	8	rather	rather	ADV
ftr-381	382	9	harshly	harshly	ADV
ftr-381	382	10	,	,	PUNCT
ftr-381	382	11	thus	thus	ADV
ftr-381	382	12	demonstrating	demonstrate	VERB
ftr-381	382	13	the	the	DET
ftr-381	382	14	principle	principle	NOUN
ftr-381	382	15	that	that	SCONJ
ftr-381	382	16	one	one	PRON
ftr-381	382	17	could	could	AUX
ftr-381	382	18	not	not	PART
ftr-381	382	19	make	make	VERB
ftr-381	382	20	a	a	DET
ftr-381	382	21	claim	claim	NOUN
ftr-381	382	22	against	against	ADP
ftr-381	382	23	god	god	PROPN
ftr-381	382	24	.	.	PUNCT
ftr-381	383	1	the	the	DET
ftr-381	383	2	practice	practice	NOUN
ftr-381	383	3	of	of	ADP
ftr-381	383	4	maaser	maaser	ADJ
ftr-381	383	5	kesafim	kesafim	NOUN
ftr-381	383	6	developed	develop	VERB
ftr-381	383	7	to	to	PART
ftr-381	383	8	help	help	VERB
ftr-381	383	9	ensure	ensure	VERB
ftr-381	383	10	that	that	SCONJ
ftr-381	383	11	people	people	NOUN
ftr-381	383	12	fulfilled	fulfil	VERB
ftr-381	383	13	these	these	DET
ftr-381	383	14	obligations	obligation	NOUN
ftr-381	383	15	.	.	PUNCT
ftr-381	384	1	rather	rather	ADV
ftr-381	384	2	than	than	SCONJ
ftr-381	384	3	wait	wait	VERB
ftr-381	384	4	to	to	PART
ftr-381	384	5	see	see	VERB
ftr-381	384	6	whether	whether	SCONJ
ftr-381	384	7	a	a	DET
ftr-381	384	8	poor	poor	ADJ
ftr-381	384	9	person	person	NOUN
ftr-381	384	10	presented	present	VERB
ftr-381	384	11	himself	himself	PRON
ftr-381	384	12	,	,	PUNCT
ftr-381	384	13	people	people	NOUN
ftr-381	384	14	began	begin	VERB
ftr-381	384	15	to	to	PART
ftr-381	384	16	separate	separate	VERB
ftr-381	384	17	maaser	maaser	NOUN
ftr-381	384	18	from	from	ADP
ftr-381	384	19	their	their	PRON
ftr-381	384	20	income	income	NOUN
ftr-381	384	21	ex	ex	NOUN
ftr-381	384	22	ante	ante	NOUN
ftr-381	384	23	and	and	CCONJ
ftr-381	384	24	then	then	ADV
ftr-381	384	25	distribute	distribute	VERB
ftr-381	384	26	the	the	DET
ftr-381	384	27	money	money	NOUN
ftr-381	384	28	to	to	ADP
ftr-381	384	29	the	the	DET
ftr-381	384	30	poor	poor	ADJ
ftr-381	384	31	.	.	PUNCT
ftr-381	385	1	this	this	DET
ftr-381	385	2	practice	practice	NOUN
ftr-381	385	3	serves	serve	VERB
ftr-381	385	4	several54	several54	VERB
ftr-381	385	5	important	important	ADJ
ftr-381	385	6	functions	function	NOUN
ftr-381	385	7	.	.	PUNCT
ftr-381	386	1	first	first	ADV
ftr-381	386	2	,	,	PUNCT
ftr-381	386	3	it	it	PRON
ftr-381	386	4	makes	make	VERB
ftr-381	386	5	the	the	DET
ftr-381	386	6	doing	doing	NOUN
ftr-381	386	7	of	of	ADP
ftr-381	386	8	charity	charity	NOUN
ftr-381	386	9	more	more	ADV
ftr-381	386	10	systematic	systematic	ADJ
ftr-381	386	11	and	and	CCONJ
ftr-381	386	12	less	less	ADV
ftr-381	386	13	dependent	dependent	ADJ
ftr-381	386	14	on	on	ADP
ftr-381	386	15	chance	chance	NOUN
ftr-381	386	16	encounters	encounter	NOUN
ftr-381	386	17	with	with	ADP
ftr-381	386	18	those	those	PRON
ftr-381	386	19	in	in	ADP
ftr-381	386	20	need	need	NOUN
ftr-381	386	21	.	.	PUNCT
ftr-381	387	1	second	second	ADV
ftr-381	387	2	,	,	PUNCT
ftr-381	387	3	it	it	PRON
ftr-381	387	4	helps	help	VERB
ftr-381	387	5	people	people	NOUN
ftr-381	387	6	determine	determine	VERB
ftr-381	387	7	the	the	DET
ftr-381	387	8	exact	exact	ADJ
ftr-381	387	9	scope	scope	NOUN
ftr-381	387	10	of	of	ADP
ftr-381	387	11	their	their	PRON
ftr-381	387	12	obligation	obligation	NOUN
ftr-381	387	13	.	.	PUNCT
ftr-381	388	1	finally	finally	ADV
ftr-381	388	2	,	,	PUNCT
ftr-381	388	3	it	it	PRON
ftr-381	388	4	ensures	ensure	VERB
ftr-381	388	5	that	that	SCONJ
ftr-381	388	6	people	people	NOUN
ftr-381	388	7	do	do	AUX
ftr-381	388	8	not	not	PART
ftr-381	388	9	spend	spend	VERB
ftr-381	388	10	all	all	PRON
ftr-381	388	11	their	their	PRON
ftr-381	388	12	income	income	NOUN
ftr-381	388	13	,	,	PUNCT
ftr-381	388	14	thus	thus	ADV
ftr-381	388	15	rendering	render	VERB
ftr-381	388	16	them	they	PRON
ftr-381	388	17	incapable	incapable	ADJ
ftr-381	388	18	of	of	ADP
ftr-381	388	19	fulfilling	fulfil	VERB
ftr-381	388	20	the	the	DET
ftr-381	388	21	obligation	obligation	NOUN
ftr-381	388	22	.	.	PUNCT
ftr-381	389	1	while	while	SCONJ
ftr-381	389	2	the	the	DET
ftr-381	389	3	use	use	NOUN
ftr-381	389	4	of	of	ADP
ftr-381	389	5	income	income	NOUN
ftr-381	389	6	as	as	ADP
ftr-381	389	7	the	the	DET
ftr-381	389	8	base	base	NOUN
ftr-381	389	9	for	for	ADP
ftr-381	389	10	determining	determine	VERB
ftr-381	389	11	one	one	NUM
ftr-381	389	12	’s	’s	PART
ftr-381	389	13	tzedakah	tzedakah	PROPN
ftr-381	389	14	obligation	obligation	NOUN
ftr-381	389	15	suggests	suggest	VERB
ftr-381	389	16	the	the	DET
ftr-381	389	17	need	need	NOUN
ftr-381	389	18	for	for	ADP
ftr-381	389	19	an	an	DET
ftr-381	389	20	income	income	NOUN
ftr-381	389	21	definition	definition	NOUN
ftr-381	389	22	,	,	PUNCT
ftr-381	389	23	the	the	DET
ftr-381	389	24	ex	ex	PROPN
ftr-381	389	25	ante	ante	NOUN
ftr-381	389	26	nature	nature	NOUN
ftr-381	389	27	of	of	ADP
ftr-381	389	28	maaser	maaser	ADJ
ftr-381	389	29	kesafim	kesafim	NOUN
ftr-381	389	30	requires	require	VERB
ftr-381	389	31	one	one	NUM
ftr-381	389	32	.	.	PUNCT
ftr-381	390	1	with	with	ADP
ftr-381	390	2	tzedakah	tzedakah	PROPN
ftr-381	390	3	,	,	PUNCT
ftr-381	390	4	the	the	DET
ftr-381	390	5	need	need	NOUN
ftr-381	390	6	for	for	ADP
ftr-381	390	7	an	an	DET
ftr-381	390	8	income	income	NOUN
ftr-381	390	9	definition	definition	NOUN
ftr-381	390	10	arises	arise	VERB
ftr-381	390	11	only	only	ADV
ftr-381	390	12	where	where	SCONJ
ftr-381	390	13	the	the	DET
ftr-381	390	14	needs	need	NOUN
ftr-381	390	15	of	of	ADP
ftr-381	390	16	the	the	DET
ftr-381	390	17	poor	poor	ADJ
ftr-381	390	18	outstrip	outstrip	VERB
ftr-381	390	19	the	the	DET
ftr-381	390	20	resources	resource	NOUN
ftr-381	390	21	of	of	ADP
ftr-381	390	22	the	the	DET
ftr-381	390	23	person	person	NOUN
ftr-381	390	24	doing	do	VERB
ftr-381	390	25	charity	charity	NOUN
ftr-381	390	26	.	.	PUNCT
ftr-381	391	1	with	with	ADP
ftr-381	391	2	maaser	maaser	ADJ
ftr-381	391	3	kesafim	kesafim	NOUN
ftr-381	391	4	,	,	PUNCT
ftr-381	391	5	people	people	NOUN
ftr-381	391	6	must	must	AUX
ftr-381	391	7	know	know	VERB
ftr-381	391	8	what	what	PRON
ftr-381	391	9	their	their	PRON
ftr-381	391	10	income	income	NOUN
ftr-381	391	11	is	be	AUX
ftr-381	391	12	,	,	PUNCT
ftr-381	391	13	regardless	regardless	ADV
ftr-381	391	14	of	of	ADP
ftr-381	391	15	the	the	DET
ftr-381	391	16	needs	need	NOUN
ftr-381	391	17	of	of	ADP
ftr-381	391	18	the	the	DET
ftr-381	391	19	poor	poor	ADJ
ftr-381	391	20	,	,	PUNCT
ftr-381	391	21	to	to	PART
ftr-381	391	22	be	be	AUX
ftr-381	391	23	able	able	ADJ
ftr-381	391	24	to	to	PART
ftr-381	391	25	separate	separate	VERB
ftr-381	391	26	out	out	ADP
ftr-381	391	27	the	the	DET
ftr-381	391	28	appropriate	appropriate	ADJ
ftr-381	391	29	amount	amount	NOUN
ftr-381	391	30	.	.	PUNCT
ftr-381	392	1	over	over	ADP
ftr-381	392	2	the	the	DET
ftr-381	392	3	past	past	ADJ
ftr-381	392	4	two	two	NUM
ftr-381	392	5	thousand	thousand	NUM
ftr-381	392	6	years	year	NOUN
ftr-381	392	7	,	,	PUNCT
ftr-381	392	8	the	the	DET
ftr-381	392	9	rabbis	rabbis	PROPN
ftr-381	392	10	have	have	AUX
ftr-381	392	11	developed	develop	VERB
ftr-381	392	12	a	a	DET
ftr-381	392	13	sophisticated	sophisticated	ADJ
ftr-381	392	14	income	income	NOUN
ftr-381	392	15	definition	definition	NOUN
ftr-381	392	16	,	,	PUNCT
ftr-381	392	17	setting	set	VERB
ftr-381	392	18	forth	forth	ADP
ftr-381	392	19	detailed	detailed	ADJ
ftr-381	392	20	rules	rule	NOUN
ftr-381	392	21	that	that	PRON
ftr-381	392	22	closely	closely	ADV
ftr-381	392	23	parallel	parallel	VERB
ftr-381	392	24	those	those	PRON
ftr-381	392	25	found	find	VERB
ftr-381	392	26	in	in	ADP
ftr-381	392	27	the	the	DET
ftr-381	392	28	internal	internal	ADJ
ftr-381	392	29	revenue	revenue	NOUN
ftr-381	392	30	code	code	PROPN
ftr-381	392	31	,	,	PUNCT
ftr-381	392	32	regulations	regulation	NOUN
ftr-381	392	33	,	,	PUNCT
ftr-381	392	34	administrative	administrative	ADJ
ftr-381	392	35	announcements	announcement	NOUN
ftr-381	392	36	and	and	CCONJ
ftr-381	392	37	case	case	NOUN
ftr-381	392	38	law	law	NOUN
ftr-381	392	39	.	.	PUNCT
ftr-381	393	1	however	however	ADV
ftr-381	393	2	,	,	PUNCT
ftr-381	393	3	before	before	ADP
ftr-381	393	4	moving	move	VERB
ftr-381	393	5	on	on	ADP
ftr-381	393	6	to	to	PART
ftr-381	393	7	explore	explore	VERB
ftr-381	393	8	those	those	DET
ftr-381	393	9	rules	rule	NOUN
ftr-381	393	10	,	,	PUNCT
ftr-381	393	11	two	two	NUM
ftr-381	393	12	additional	additional	ADJ
ftr-381	393	13	points	point	NOUN
ftr-381	393	14	regarding	regard	VERB
ftr-381	393	15	the	the	DET
ftr-381	393	16	maaser	maaser	ADJ
ftr-381	393	17	obligation	obligation	NOUN
ftr-381	393	18	bear	bear	NOUN
ftr-381	393	19	mentioning	mention	VERB
ftr-381	393	20	.	.	PUNCT
ftr-381	394	1	first	first	ADV
ftr-381	394	2	,	,	PUNCT
ftr-381	394	3	the	the	DET
ftr-381	394	4	practice	practice	NOUN
ftr-381	394	5	of	of	ADP
ftr-381	394	6	maaser	maaser	ADJ
ftr-381	394	7	kesafim	kesafim	NOUN
ftr-381	394	8	lacks	lack	VERB
ftr-381	394	9	any	any	DET
ftr-381	394	10	kind	kind	NOUN
ftr-381	394	11	of	of	ADP
ftr-381	394	12	audit	audit	NOUN
ftr-381	394	13	function	function	NOUN
ftr-381	394	14	to	to	PART
ftr-381	394	15	ensure	ensure	VERB
ftr-381	394	16	compliance	compliance	NOUN
ftr-381	394	17	.	.	PUNCT
ftr-381	395	1	while	while	SCONJ
ftr-381	395	2	it	it	PRON
ftr-381	395	3	is	be	AUX
ftr-381	395	4	true	true	ADJ
ftr-381	395	5	that	that	SCONJ
ftr-381	395	6	the	the	DET
ftr-381	395	7	obligation	obligation	NOUN
ftr-381	395	8	to	to	PART
ftr-381	395	9	do	do	AUX
ftr-381	395	10	charity	charity	NOUN
ftr-381	395	11	was	be	AUX
ftr-381	395	12	at	at	ADP
ftr-381	395	13	one	one	NUM
ftr-381	395	14	time	time	NOUN
ftr-381	395	15	enforced	enforce	VERB
ftr-381	395	16	by	by	ADP
ftr-381	395	17	charity	charity	NOUN
ftr-381	395	18	collectors	collector	NOUN
ftr-381	395	19	who	who	PRON
ftr-381	395	20	went	go	VERB
ftr-381	395	21	door	door	NOUN
ftr-381	395	22	to	to	PART
ftr-381	395	23	door	door	NOUN
ftr-381	395	24	collecting	collect	VERB
ftr-381	395	25	money	money	NOUN
ftr-381	395	26	,	,	PUNCT
ftr-381	395	27	even	even	ADV
ftr-381	395	28	then	then	ADV
ftr-381	395	29	each	each	DET
ftr-381	395	30	person55	person55	NOUN
ftr-381	395	31	determined	determine	VERB
ftr-381	395	32	his	his	PRON
ftr-381	395	33	own	own	ADJ
ftr-381	395	34	income	income	NOUN
ftr-381	395	35	and	and	CCONJ
ftr-381	395	36	therefore	therefore	ADV
ftr-381	395	37	the	the	DET
ftr-381	395	38	amount	amount	NOUN
ftr-381	395	39	to	to	PART
ftr-381	395	40	give	give	VERB
ftr-381	395	41	.	.	PUNCT
ftr-381	396	1	moreover	moreover	ADV
ftr-381	396	2	,	,	PUNCT
ftr-381	396	3	those	those	PRON
ftr-381	396	4	who	who	PRON
ftr-381	396	5	tithed	tithe	VERB
ftr-381	396	6	often	often	ADV
ftr-381	396	7	distributed	distribute	VERB
ftr-381	396	8	the	the	DET
ftr-381	396	9	funds	fund	NOUN
ftr-381	396	10	to	to	ADP
ftr-381	396	11	a	a	DET
ftr-381	396	12	variety	variety	NOUN
ftr-381	396	13	of	of	ADP
ftr-381	396	14	recipients	recipient	NOUN
ftr-381	396	15	.	.	PUNCT
ftr-381	397	1	as	as	ADP
ftr-381	397	2	a	a	DET
ftr-381	397	3	result	result	NOUN
ftr-381	397	4	,	,	PUNCT
ftr-381	397	5	no	no	DET
ftr-381	397	6	one	one	NOUN
ftr-381	397	7	was	be	AUX
ftr-381	397	8	in	in	ADP
ftr-381	397	9	a	a	DET
ftr-381	397	10	position	position	NOUN
ftr-381	397	11	to	to	PART
ftr-381	397	12	know	know	VERB
ftr-381	397	13	whether	whether	SCONJ
ftr-381	397	14	another	another	PRON
ftr-381	397	15	had	have	AUX
ftr-381	397	16	properly	properly	ADV
ftr-381	397	17	determined	determine	VERB
ftr-381	397	18	his	his	PRON
ftr-381	397	19	income	income	NOUN
ftr-381	397	20	or	or	CCONJ
ftr-381	397	21	separated	separate	VERB
ftr-381	397	22	out	out	ADP
ftr-381	397	23	a	a	DET
ftr-381	397	24	sufficient	sufficient	ADJ
ftr-381	397	25	amount	amount	NOUN
ftr-381	397	26	to	to	PART
ftr-381	397	27	meet	meet	VERB
ftr-381	397	28	his	his	PRON
ftr-381	397	29	obligations	obligation	NOUN
ftr-381	397	30	.	.	PUNCT
ftr-381	398	1	second	second	ADJ
ftr-381	398	2	,	,	PUNCT
ftr-381	398	3	the	the	DET
ftr-381	398	4	obligation	obligation	NOUN
ftr-381	398	5	to	to	PART
ftr-381	398	6	tithe	tithe	NOUN
ftr-381	398	7	is	be	AUX
ftr-381	398	8	undertaken	undertake	VERB
ftr-381	398	9	by	by	ADP
ftr-381	398	10	those	those	PRON
ftr-381	398	11	who	who	PRON
ftr-381	398	12	believe	believe	VERB
ftr-381	398	13	it	it	PRON
ftr-381	398	14	to	to	PART
ftr-381	398	15	be	be	AUX
ftr-381	398	16	a	a	DET
ftr-381	398	17	sacred	sacred	ADJ
ftr-381	398	18	obligation	obligation	NOUN
ftr-381	398	19	,	,	PUNCT
ftr-381	398	20	suggesting	suggest	VERB
ftr-381	398	21	a	a	DET
ftr-381	398	22	strong	strong	ADJ
ftr-381	398	23	compliance	compliance	NOUN
ftr-381	398	24	norm	norm	NOUN
ftr-381	398	25	even	even	ADV
ftr-381	398	26	absent	absent	ADJ
ftr-381	398	27	an	an	DET
ftr-381	398	28	audit	audit	NOUN
ftr-381	398	29	function	function	NOUN
ftr-381	398	30	.	.	PUNCT
ftr-381	399	1	indeed	indeed	ADV
ftr-381	399	2	,	,	PUNCT
ftr-381	399	3	tithing	tithing	NOUN
ftr-381	399	4	occupies	occupy	VERB
ftr-381	399	5	a	a	DET
ftr-381	399	6	special	special	ADJ
ftr-381	399	7	place	place	NOUN
ftr-381	399	8	in	in	ADP
ftr-381	399	9	judaism	judaism	NOUN
ftr-381	399	10	.	.	PUNCT
ftr-381	400	1	normally	normally	ADV
ftr-381	400	2	,	,	PUNCT
ftr-381	400	3	it	it	PRON
ftr-381	400	4	is	be	AUX
ftr-381	400	5	not	not	PART
ftr-381	400	6	permitted	permit	VERB
ftr-381	400	7	to	to	PART
ftr-381	400	8	do	do	VERB
ftr-381	400	9	a	a	DET
ftr-381	400	10	mitzvah	mitzvah	NOUN
ftr-381	400	11	and	and	CCONJ
ftr-381	400	12	then	then	ADV
ftr-381	400	13	expect	expect	VERB
ftr-381	400	14	to	to	PART
ftr-381	400	15	be	be	AUX
ftr-381	400	16	rewarded	reward	VERB
ftr-381	400	17	.	.	PUNCT
ftr-381	401	1	malachi56	malachi56	PROPN
ftr-381	401	2	3:10	3:10	NUM
ftr-381	401	3	contains	contain	VERB
ftr-381	401	4	the	the	DET
ftr-381	401	5	one	one	NUM
ftr-381	401	6	exception	exception	NOUN
ftr-381	401	7	:	:	PUNCT
ftr-381	401	8	“	"	PUNCT
ftr-381	401	9	bring	bring	VERB
ftr-381	401	10	all	all	DET
ftr-381	401	11	the	the	DET
ftr-381	401	12	tithes	tithe	NOUN
ftr-381	401	13	into	into	ADP
ftr-381	401	14	the	the	DET
ftr-381	401	15	storehouse	storehouse	NOUN
ftr-381	401	16	,	,	PUNCT
ftr-381	401	17	and	and	CCONJ
ftr-381	401	18	168	168	NUM
ftr-381	401	19	florida	florida	PROPN
ftr-381	401	20	tax	tax	NOUN
ftr-381	401	21	review	review	NOUN
ftr-381	401	22	[	[	X
ftr-381	401	23	vol	vol	NOUN
ftr-381	401	24	.	.	PUNCT
ftr-381	401	25	8:1	8:1	NUM
ftr-381	401	26	57	57	NUM
ftr-381	401	27	.	.	PUNCT
ftr-381	402	1	b.	b.	PROPN
ftr-381	402	2	talmud	talmud	PROPN
ftr-381	402	3	,	,	PUNCT
ftr-381	402	4	taanith	taanith	NOUN
ftr-381	402	5	9a	9a	NOUN
ftr-381	402	6	,	,	PUNCT
ftr-381	402	7	(	(	PUNCT
ftr-381	402	8	construing	construe	VERB
ftr-381	402	9	the	the	DET
ftr-381	402	10	words	word	NOUN
ftr-381	402	11	aser	aser	NOUN
ftr-381	402	12	t’aser	t’aser	PROPN
ftr-381	402	13	in	in	ADP
ftr-381	402	14	deut	deut	PROPN
ftr-381	402	15	.	.	PUNCT
ftr-381	403	1	14:22	14:22	NUM
ftr-381	403	2	to	to	PART
ftr-381	403	3	mean	mean	VERB
ftr-381	403	4	tithe	tithe	PRON
ftr-381	403	5	so	so	SCONJ
ftr-381	403	6	that	that	SCONJ
ftr-381	403	7	you	you	PRON
ftr-381	403	8	will	will	AUX
ftr-381	403	9	become	become	VERB
ftr-381	403	10	rich	rich	ADJ
ftr-381	403	11	)	)	PUNCT
ftr-381	403	12	.	.	PUNCT
ftr-381	404	1	see	see	AUX
ftr-381	404	2	also	also	ADV
ftr-381	404	3	rabbenu	rabbenu	VERB
ftr-381	404	4	yonah	yonah	PROPN
ftr-381	404	5	gerondi	gerondi	NOUN
ftr-381	404	6	(	(	PUNCT
ftr-381	404	7	11901263	11901263	NUM
ftr-381	404	8	)	)	PUNCT
ftr-381	404	9	,	,	PUNCT
ftr-381	404	10	sefer	sefer	PROPN
ftr-381	404	11	hayirah	hayirah	PROPN
ftr-381	404	12	,	,	PUNCT
ftr-381	404	13	mk	mk	PROPN
ftr-381	404	14	at	at	ADP
ftr-381	404	15	24	24	NUM
ftr-381	404	16	(	(	PUNCT
ftr-381	404	17	“	"	PUNCT
ftr-381	404	18	even	even	ADV
ftr-381	404	19	though	though	SCONJ
ftr-381	404	20	the	the	DET
ftr-381	404	21	creator	creator	NOUN
ftr-381	404	22	forbade	forbid	VERB
ftr-381	404	23	us	we	PRON
ftr-381	404	24	to	to	PART
ftr-381	404	25	test	test	VERB
ftr-381	404	26	him	he	PRON
ftr-381	404	27	in	in	ADP
ftr-381	404	28	all	all	DET
ftr-381	404	29	other	other	ADJ
ftr-381	404	30	matters	matter	NOUN
ftr-381	404	31	he	he	PRON
ftr-381	404	32	allowed	allow	VERB
ftr-381	404	33	us	we	PRON
ftr-381	404	34	(	(	PUNCT
ftr-381	404	35	to	to	PART
ftr-381	404	36	test	test	VERB
ftr-381	404	37	him	he	PRON
ftr-381	404	38	)	)	PUNCT
ftr-381	404	39	in	in	ADP
ftr-381	404	40	regard	regard	NOUN
ftr-381	404	41	to	to	ADP
ftr-381	404	42	maaser	maaser	NOUN
ftr-381	404	43	.	.	PUNCT
ftr-381	404	44	”	"	PUNCT
ftr-381	404	45	)	)	PUNCT
ftr-381	404	46	;	;	PUNCT
ftr-381	404	47	rabbi	rabbi	PROPN
ftr-381	404	48	yitzchak	yitzchak	PROPN
ftr-381	404	49	ben	ben	PROPN
ftr-381	404	50	moshe	moshe	PROPN
ftr-381	404	51	of	of	ADP
ftr-381	404	52	vienna	vienna	PROPN
ftr-381	404	53	(	(	PUNCT
ftr-381	404	54	1180	1180	NUM
ftr-381	404	55	-	-	SYM
ftr-381	404	56	1250	1250	NUM
ftr-381	404	57	)	)	PUNCT
ftr-381	404	58	,	,	PUNCT
ftr-381	404	59	or	or	CCONJ
ftr-381	404	60	zarua	zarua	PROPN
ftr-381	404	61	:	:	PUNCT
ftr-381	404	62	laws	law	NOUN
ftr-381	404	63	of	of	ADP
ftr-381	404	64	charity	charity	NOUN
ftr-381	404	65	,	,	PUNCT
ftr-381	404	66	§	§	PROPN
ftr-381	404	67	13	13	NUM
ftr-381	404	68	,	,	PUNCT
ftr-381	404	69	mk	mk	NOUN
ftr-381	404	70	at	at	ADP
ftr-381	404	71	23	23	NUM
ftr-381	404	72	(	(	PUNCT
ftr-381	404	73	“	"	PUNCT
ftr-381	404	74	we	we	PRON
ftr-381	404	75	learn	learn	VERB
ftr-381	404	76	that	that	SCONJ
ftr-381	404	77	it	it	PRON
ftr-381	404	78	is	be	AUX
ftr-381	404	79	a	a	DET
ftr-381	404	80	mitzvah	mitzvah	NOUN
ftr-381	404	81	for	for	ADP
ftr-381	404	82	a	a	DET
ftr-381	404	83	person	person	NOUN
ftr-381	404	84	to	to	AUX
ftr-381	404	85	tithe	tithe	VERB
ftr-381	404	86	his	his	PRON
ftr-381	404	87	money	money	NOUN
ftr-381	404	88	,	,	PUNCT
ftr-381	404	89	and	and	CCONJ
ftr-381	404	90	as	as	SCONJ
ftr-381	404	91	he	he	PRON
ftr-381	404	92	increases	increase	VERB
ftr-381	404	93	his	his	PRON
ftr-381	404	94	tithes	tithe	NOUN
ftr-381	404	95	,	,	PUNCT
ftr-381	404	96	so	so	ADV
ftr-381	404	97	his	his	PRON
ftr-381	404	98	wealth	wealth	NOUN
ftr-381	404	99	will	will	AUX
ftr-381	404	100	increase	increase	VERB
ftr-381	404	101	.	.	PUNCT
ftr-381	404	102	”	"	PUNCT
ftr-381	404	103	)	)	PUNCT
ftr-381	404	104	.	.	PUNCT
ftr-381	405	1	58	58	NUM
ftr-381	405	2	.	.	PUNCT
ftr-381	406	1	stanley	stanley	PROPN
ftr-381	406	2	surrey	surrey	PROPN
ftr-381	406	3	,	,	PUNCT
ftr-381	406	4	complexity	complexity	NOUN
ftr-381	406	5	and	and	CCONJ
ftr-381	406	6	the	the	DET
ftr-381	406	7	internal	internal	ADJ
ftr-381	406	8	revenue	revenue	NOUN
ftr-381	406	9	code	code	PROPN
ftr-381	406	10	:	:	PUNCT
ftr-381	406	11	the	the	DET
ftr-381	406	12	problem	problem	NOUN
ftr-381	406	13	of	of	ADP
ftr-381	406	14	management	management	NOUN
ftr-381	406	15	of	of	ADP
ftr-381	406	16	tax	tax	NOUN
ftr-381	406	17	detail	detail	NOUN
ftr-381	406	18	,	,	PUNCT
ftr-381	406	19	law	law	NOUN
ftr-381	406	20	&	&	CCONJ
ftr-381	406	21	contemp	contemp	PROPN
ftr-381	406	22	.	.	PUNCT
ftr-381	407	1	probs	prob	NOUN
ftr-381	407	2	.	.	PUNCT
ftr-381	408	1	675	675	NUM
ftr-381	408	2	-	-	SYM
ftr-381	408	3	677	677	NUM
ftr-381	408	4	(	(	PUNCT
ftr-381	408	5	1969	1969	NUM
ftr-381	408	6	)	)	PUNCT
ftr-381	408	7	.	.	PUNCT
ftr-381	409	1	59	59	NUM
ftr-381	409	2	.	.	PUNCT
ftr-381	410	1	this	this	PRON
ftr-381	410	2	is	be	AUX
ftr-381	410	3	quite	quite	ADV
ftr-381	410	4	different	different	ADJ
ftr-381	410	5	from	from	ADP
ftr-381	410	6	agricultural	agricultural	ADJ
ftr-381	410	7	tithing	tithing	NOUN
ftr-381	410	8	,	,	PUNCT
ftr-381	410	9	where	where	SCONJ
ftr-381	410	10	the	the	DET
ftr-381	410	11	general	general	ADJ
ftr-381	410	12	structure	structure	NOUN
ftr-381	410	13	is	be	AUX
ftr-381	410	14	the	the	DET
ftr-381	410	15	same	same	ADJ
ftr-381	410	16	,	,	PUNCT
ftr-381	410	17	but	but	CCONJ
ftr-381	410	18	the	the	DET
ftr-381	410	19	specific	specific	ADJ
ftr-381	410	20	questions	question	NOUN
ftr-381	410	21	differ	differ	VERB
ftr-381	410	22	significantly	significantly	ADV
ftr-381	410	23	.	.	PUNCT
ftr-381	411	1	for	for	ADP
ftr-381	411	2	instance	instance	NOUN
ftr-381	411	3	,	,	PUNCT
ftr-381	411	4	the	the	DET
ftr-381	411	5	determination	determination	NOUN
ftr-381	411	6	of	of	ADP
ftr-381	411	7	whether	whether	SCONJ
ftr-381	411	8	something	something	PRON
ftr-381	411	9	is	be	AUX
ftr-381	411	10	included	include	VERB
ftr-381	411	11	in	in	ADP
ftr-381	411	12	income	income	NOUN
ftr-381	411	13	for	for	ADP
ftr-381	411	14	agricultural	agricultural	ADJ
ftr-381	411	15	tithing	tithing	NOUN
ftr-381	411	16	purposes	purpose	NOUN
ftr-381	411	17	depends	depend	VERB
ftr-381	411	18	on	on	ADP
ftr-381	411	19	whether	whether	SCONJ
ftr-381	411	20	it	it	PRON
ftr-381	411	21	is	be	AUX
ftr-381	411	22	edible	edible	ADJ
ftr-381	411	23	,	,	PUNCT
ftr-381	411	24	a	a	DET
ftr-381	411	25	question	question	NOUN
ftr-381	411	26	not	not	PART
ftr-381	411	27	normally	normally	ADV
ftr-381	411	28	asked	ask	VERB
ftr-381	411	29	in	in	ADP
ftr-381	411	30	the	the	DET
ftr-381	411	31	federal	federal	ADJ
ftr-381	411	32	income	income	NOUN
ftr-381	411	33	tax	tax	NOUN
ftr-381	411	34	context	context	NOUN
ftr-381	411	35	.	.	PUNCT
ftr-381	412	1	see	see	VERB
ftr-381	412	2	chodorow	chodorow	NOUN
ftr-381	412	3	,	,	PUNCT
ftr-381	412	4	agricultural	agricultural	ADJ
ftr-381	412	5	tithing	tithing	NOUN
ftr-381	412	6	and	and	CCONJ
ftr-381	412	7	(	(	PUNCT
ftr-381	412	8	flat	flat	ADJ
ftr-381	412	9	)	)	PUNCT
ftr-381	412	10	tax	tax	NOUN
ftr-381	412	11	complexity	complexity	NOUN
ftr-381	412	12	,	,	PUNCT
ftr-381	412	13	supra	supra	PROPN
ftr-381	412	14	note	note	NOUN
ftr-381	412	15	10	10	NUM
ftr-381	412	16	for	for	ADP
ftr-381	412	17	a	a	DET
ftr-381	412	18	discussion	discussion	NOUN
ftr-381	412	19	of	of	ADP
ftr-381	412	20	the	the	DET
ftr-381	412	21	specific	specific	ADJ
ftr-381	412	22	income	income	NOUN
ftr-381	412	23	definition	definition	NOUN
ftr-381	412	24	rules	rule	NOUN
ftr-381	412	25	developed	develop	VERB
ftr-381	412	26	for	for	ADP
ftr-381	412	27	agricultural	agricultural	ADJ
ftr-381	412	28	tithing	tithing	NOUN
ftr-381	412	29	.	.	PUNCT
ftr-381	413	1	let	let	VERB
ftr-381	413	2	it	it	PRON
ftr-381	413	3	be	be	AUX
ftr-381	413	4	sustenance	sustenance	NOUN
ftr-381	413	5	in	in	ADP
ftr-381	413	6	my	my	PRON
ftr-381	413	7	temple	temple	NOUN
ftr-381	413	8	,	,	PUNCT
ftr-381	413	9	test	test	VERB
ftr-381	413	10	me	i	PRON
ftr-381	413	11	,	,	PUNCT
ftr-381	413	12	if	if	SCONJ
ftr-381	413	13	you	you	PRON
ftr-381	413	14	will	will	AUX
ftr-381	413	15	,	,	PUNCT
ftr-381	413	16	with	with	ADP
ftr-381	413	17	this	this	PRON
ftr-381	413	18	,	,	PUNCT
ftr-381	413	19	says	say	VERB
ftr-381	413	20	hashem	hashem	PROPN
ftr-381	413	21	,	,	PUNCT
ftr-381	413	22	master	master	NOUN
ftr-381	413	23	of	of	ADP
ftr-381	413	24	legions	legion	NOUN
ftr-381	414	1	[	[	X
ftr-381	414	2	see	see	VERB
ftr-381	414	3	]	]	X
ftr-381	414	4	if	if	SCONJ
ftr-381	414	5	i	i	PRON
ftr-381	414	6	do	do	AUX
ftr-381	414	7	not	not	PART
ftr-381	414	8	open	open	VERB
ftr-381	414	9	up	up	ADP
ftr-381	414	10	for	for	ADP
ftr-381	414	11	you	you	PRON
ftr-381	414	12	the	the	DET
ftr-381	414	13	windows	window	NOUN
ftr-381	414	14	of	of	ADP
ftr-381	414	15	the	the	DET
ftr-381	414	16	heavens	heavens	PROPN
ftr-381	414	17	and	and	CCONJ
ftr-381	414	18	pour	pour	VERB
ftr-381	414	19	upon	upon	SCONJ
ftr-381	414	20	you	you	PRON
ftr-381	414	21	blessing	bless	VERB
ftr-381	414	22	without	without	ADP
ftr-381	414	23	end	end	NOUN
ftr-381	414	24	.	.	PUNCT
ftr-381	414	25	”	"	PUNCT
ftr-381	415	1	this	this	DET
ftr-381	415	2	notion	notion	NOUN
ftr-381	415	3	that	that	SCONJ
ftr-381	415	4	one	one	PRON
ftr-381	415	5	will	will	AUX
ftr-381	415	6	be	be	AUX
ftr-381	415	7	rewarded	reward	VERB
ftr-381	415	8	for	for	ADP
ftr-381	415	9	tithing	tithing	NOUN
ftr-381	415	10	is	be	AUX
ftr-381	415	11	reiterated	reiterate	VERB
ftr-381	415	12	in	in	ADP
ftr-381	415	13	the	the	DET
ftr-381	415	14	talmud	talmud	PROPN
ftr-381	415	15	,	,	PUNCT
ftr-381	415	16	midrashim	midrash	NOUN
ftr-381	415	17	,	,	PUNCT
ftr-381	415	18	and	and	CCONJ
ftr-381	415	19	commentaries	commentary	NOUN
ftr-381	415	20	thereon	thereon	NOUN
ftr-381	415	21	.	.	PUNCT
ftr-381	416	1	thus	thus	ADV
ftr-381	416	2	,	,	PUNCT
ftr-381	416	3	special	special	ADJ
ftr-381	416	4	incentives	incentive	NOUN
ftr-381	416	5	exist	exist	VERB
ftr-381	416	6	to	to	PART
ftr-381	416	7	encourage	encourage	VERB
ftr-381	416	8	fulfilling57	fulfilling57	NOUN
ftr-381	416	9	this	this	DET
ftr-381	416	10	mitzvah	mitzvah	PROPN
ftr-381	416	11	.	.	PUNCT
ftr-381	417	1	iv	iv	X
ftr-381	417	2	.	.	PUNCT
ftr-381	418	1	defining	define	VERB
ftr-381	418	2	income	income	NOUN
ftr-381	418	3	as	as	SCONJ
ftr-381	418	4	stanley	stanley	PROPN
ftr-381	418	5	surrey	surrey	PROPN
ftr-381	418	6	noted	note	VERB
ftr-381	418	7	,	,	PUNCT
ftr-381	418	8	any	any	DET
ftr-381	418	9	income	income	NOUN
ftr-381	418	10	tax	tax	NOUN
ftr-381	418	11	system	system	NOUN
ftr-381	418	12	must	must	AUX
ftr-381	418	13	struggle	struggle	VERB
ftr-381	418	14	with	with	ADP
ftr-381	418	15	the	the	DET
ftr-381	418	16	basic	basic	ADJ
ftr-381	418	17	questions	question	NOUN
ftr-381	418	18	of	of	ADP
ftr-381	418	19	income	income	NOUN
ftr-381	418	20	measurement	measurement	NOUN
ftr-381	418	21	,	,	PUNCT
ftr-381	418	22	including	include	VERB
ftr-381	418	23	(	(	PUNCT
ftr-381	418	24	1	1	X
ftr-381	418	25	)	)	PUNCT
ftr-381	418	26	what	what	PRON
ftr-381	418	27	should	should	AUX
ftr-381	418	28	be	be	AUX
ftr-381	418	29	included	include	VERB
ftr-381	418	30	in	in	ADP
ftr-381	418	31	gross	gross	ADJ
ftr-381	418	32	income	income	NOUN
ftr-381	418	33	,	,	PUNCT
ftr-381	418	34	(	(	PUNCT
ftr-381	418	35	2	2	X
ftr-381	418	36	)	)	PUNCT
ftr-381	418	37	what	what	PRON
ftr-381	418	38	,	,	PUNCT
ftr-381	418	39	if	if	SCONJ
ftr-381	418	40	any	any	PRON
ftr-381	418	41	,	,	PUNCT
ftr-381	418	42	deductions	deduction	NOUN
ftr-381	418	43	should	should	AUX
ftr-381	418	44	be	be	AUX
ftr-381	418	45	allowed	allow	VERB
ftr-381	418	46	against	against	ADP
ftr-381	418	47	gross	gross	ADJ
ftr-381	418	48	income	income	NOUN
ftr-381	418	49	,	,	PUNCT
ftr-381	418	50	and	and	CCONJ
ftr-381	418	51	(	(	PUNCT
ftr-381	418	52	3	3	X
ftr-381	418	53	)	)	PUNCT
ftr-381	418	54	what	what	PRON
ftr-381	418	55	accounting	accounting	NOUN
ftr-381	418	56	periods	period	NOUN
ftr-381	418	57	and	and	CCONJ
ftr-381	418	58	timing	time	VERB
ftr-381	418	59	rules	rule	NOUN
ftr-381	418	60	to	to	PART
ftr-381	418	61	adopt	adopt	VERB
ftr-381	418	62	.	.	PUNCT
ftr-381	419	1	tithing58	tithing58	PROPN
ftr-381	419	2	systems	system	NOUN
ftr-381	419	3	are	be	AUX
ftr-381	419	4	no	no	DET
ftr-381	419	5	exception	exception	NOUN
ftr-381	419	6	.	.	PUNCT
ftr-381	420	1	maaser	maaser	PROPN
ftr-381	420	2	kesafim	kesafim	PROPN
ftr-381	420	3	imposes	impose	VERB
ftr-381	420	4	a	a	DET
ftr-381	420	5	tax	tax	NOUN
ftr-381	420	6	on	on	ADP
ftr-381	420	7	all	all	DET
ftr-381	420	8	income	income	NOUN
ftr-381	420	9	,	,	PUNCT
ftr-381	420	10	and	and	CCONJ
ftr-381	420	11	therefore	therefore	ADV
ftr-381	420	12	the	the	DET
ftr-381	420	13	specific	specific	ADJ
ftr-381	420	14	issues	issue	NOUN
ftr-381	420	15	raised	raise	VERB
ftr-381	420	16	are	be	AUX
ftr-381	420	17	virtually	virtually	ADV
ftr-381	420	18	identical	identical	ADJ
ftr-381	420	19	to	to	ADP
ftr-381	420	20	those	those	PRON
ftr-381	420	21	found	find	VERB
ftr-381	420	22	in	in	ADP
ftr-381	420	23	the	the	DET
ftr-381	420	24	federal	federal	ADJ
ftr-381	420	25	income	income	NOUN
ftr-381	420	26	tax	tax	NOUN
ftr-381	420	27	.	.	PUNCT
ftr-381	421	1	thus	thus	ADV
ftr-381	421	2	,	,	PUNCT
ftr-381	421	3	it	it	PRON
ftr-381	421	4	is	be	AUX
ftr-381	421	5	not	not	PART
ftr-381	421	6	surprising	surprising	ADJ
ftr-381	421	7	that	that	SCONJ
ftr-381	421	8	the	the	DET
ftr-381	421	9	income	income	NOUN
ftr-381	421	10	definition	definition	NOUN
ftr-381	421	11	rules59	rules59	NOUN
ftr-381	421	12	of	of	ADP
ftr-381	421	13	maaser	maaser	ADJ
ftr-381	421	14	kesafim	kesafim	NOUN
ftr-381	421	15	closely	closely	ADV
ftr-381	421	16	mirror	mirror	VERB
ftr-381	421	17	those	those	PRON
ftr-381	421	18	found	find	VERB
ftr-381	421	19	in	in	ADP
ftr-381	421	20	the	the	DET
ftr-381	421	21	federal	federal	ADJ
ftr-381	421	22	income	income	NOUN
ftr-381	421	23	tax	tax	NOUN
ftr-381	421	24	.	.	PUNCT
ftr-381	422	1	the	the	DET
ftr-381	422	2	strong	strong	ADJ
ftr-381	422	3	similarities	similarity	NOUN
ftr-381	422	4	between	between	ADP
ftr-381	422	5	these	these	DET
ftr-381	422	6	two	two	NUM
ftr-381	422	7	systems	system	NOUN
ftr-381	422	8	make	make	VERB
ftr-381	422	9	the	the	DET
ftr-381	422	10	differences	difference	NOUN
ftr-381	422	11	stand	stand	VERB
ftr-381	422	12	out	out	ADP
ftr-381	422	13	and	and	CCONJ
ftr-381	422	14	provide	provide	VERB
ftr-381	422	15	a	a	DET
ftr-381	422	16	window	window	NOUN
ftr-381	422	17	into	into	ADP
ftr-381	422	18	how	how	SCONJ
ftr-381	422	19	culture	culture	NOUN
ftr-381	422	20	and	and	CCONJ
ftr-381	422	21	context	context	NOUN
ftr-381	422	22	affect	affect	VERB
ftr-381	422	23	the	the	DET
ftr-381	422	24	development	development	NOUN
ftr-381	422	25	of	of	ADP
ftr-381	422	26	the	the	DET
ftr-381	422	27	law	law	NOUN
ftr-381	422	28	.	.	PUNCT
ftr-381	423	1	indeed	indeed	ADV
ftr-381	423	2	,	,	PUNCT
ftr-381	423	3	it	it	PRON
ftr-381	423	4	is	be	AUX
ftr-381	423	5	possible	possible	ADJ
ftr-381	423	6	to	to	PART
ftr-381	423	7	observe	observe	VERB
ftr-381	423	8	three	three	NUM
ftr-381	423	9	key	key	ADJ
ftr-381	423	10	effects	effect	NOUN
ftr-381	423	11	.	.	PUNCT
ftr-381	424	1	the	the	DET
ftr-381	424	2	first	first	ADJ
ftr-381	424	3	is	be	AUX
ftr-381	424	4	the	the	DET
ftr-381	424	5	way	way	NOUN
ftr-381	424	6	that	that	PRON
ftr-381	424	7	compliance	compliance	NOUN
ftr-381	424	8	and	and	CCONJ
ftr-381	424	9	enforcement	enforcement	NOUN
ftr-381	424	10	concerns	concern	NOUN
ftr-381	424	11	shape	shape	VERB
ftr-381	424	12	the	the	DET
ftr-381	424	13	tax	tax	NOUN
ftr-381	424	14	law	law	NOUN
ftr-381	424	15	.	.	PUNCT
ftr-381	425	1	the	the	DET
ftr-381	425	2	second	second	ADJ
ftr-381	425	3	is	be	AUX
ftr-381	425	4	the	the	DET
ftr-381	425	5	way	way	NOUN
ftr-381	425	6	in	in	ADP
ftr-381	425	7	which	which	PRON
ftr-381	425	8	the	the	DET
ftr-381	425	9	legal	legal	ADJ
ftr-381	425	10	system	system	NOUN
ftr-381	425	11	itself	itself	PRON
ftr-381	425	12	affects	affect	VERB
ftr-381	425	13	the	the	DET
ftr-381	425	14	development	development	NOUN
ftr-381	425	15	of	of	ADP
ftr-381	425	16	the	the	DET
ftr-381	425	17	law	law	NOUN
ftr-381	425	18	.	.	PUNCT
ftr-381	426	1	the	the	DET
ftr-381	426	2	third	third	NOUN
ftr-381	426	3	is	be	AUX
ftr-381	426	4	how	how	SCONJ
ftr-381	426	5	underlying	underlying	ADJ
ftr-381	426	6	cultural	cultural	ADJ
ftr-381	426	7	values	value	NOUN
ftr-381	426	8	and	and	CCONJ
ftr-381	426	9	the	the	DET
ftr-381	426	10	purposes	purpose	NOUN
ftr-381	426	11	of	of	ADP
ftr-381	426	12	the	the	DET
ftr-381	426	13	tax	tax	NOUN
ftr-381	426	14	affect	affect	VERB
ftr-381	426	15	its	its	PRON
ftr-381	426	16	development	development	NOUN
ftr-381	426	17	.	.	PUNCT
ftr-381	427	1	in	in	ADP
ftr-381	427	2	this	this	DET
ftr-381	427	3	part	part	NOUN
ftr-381	427	4	,	,	PUNCT
ftr-381	427	5	i	i	PRON
ftr-381	427	6	compare	compare	VERB
ftr-381	427	7	and	and	CCONJ
ftr-381	427	8	contrast	contrast	VERB
ftr-381	427	9	several	several	ADJ
ftr-381	427	10	income	income	NOUN
ftr-381	427	11	definition	definition	NOUN
ftr-381	427	12	rules	rule	NOUN
ftr-381	427	13	,	,	PUNCT
ftr-381	427	14	using	use	VERB
ftr-381	427	15	the	the	DET
ftr-381	427	16	three	three	NUM
ftr-381	427	17	categories	category	NOUN
ftr-381	427	18	identified	identify	VERB
ftr-381	427	19	above	above	ADV
ftr-381	427	20	to	to	PART
ftr-381	427	21	organize	organize	VERB
ftr-381	427	22	the	the	DET
ftr-381	427	23	discussion	discussion	NOUN
ftr-381	427	24	.	.	PUNCT
ftr-381	428	1	as	as	SCONJ
ftr-381	428	2	most	most	ADJ
ftr-381	428	3	readers	reader	NOUN
ftr-381	428	4	are	be	AUX
ftr-381	428	5	likely	likely	ADV
ftr-381	428	6	more	more	ADV
ftr-381	428	7	familiar	familiar	ADJ
ftr-381	428	8	with	with	ADP
ftr-381	428	9	the	the	DET
ftr-381	428	10	federal	federal	ADJ
ftr-381	428	11	tax	tax	NOUN
ftr-381	428	12	rules	rule	NOUN
ftr-381	428	13	than	than	ADP
ftr-381	428	14	their	their	PRON
ftr-381	428	15	tithing	tithing	NOUN
ftr-381	428	16	counterparts	counterpart	NOUN
ftr-381	428	17	,	,	PUNCT
ftr-381	428	18	i	i	PRON
ftr-381	428	19	generally	generally	ADV
ftr-381	428	20	begin	begin	VERB
ftr-381	428	21	with	with	ADP
ftr-381	428	22	a	a	DET
ftr-381	428	23	discussion	discussion	NOUN
ftr-381	428	24	of	of	ADP
ftr-381	428	25	the	the	DET
ftr-381	428	26	tax	tax	NOUN
ftr-381	428	27	rule	rule	NOUN
ftr-381	428	28	.	.	PUNCT
ftr-381	429	1	i	i	PRON
ftr-381	429	2	present	present	VERB
ftr-381	429	3	the	the	DET
ftr-381	429	4	analysis	analysis	NOUN
ftr-381	429	5	in	in	ADP
ftr-381	429	6	part	part	NOUN
ftr-381	429	7	v.	v.	ADP
ftr-381	429	8	2007	2007	NUM
ftr-381	429	9	]	]	X
ftr-381	429	10	maaser	maaser	ADJ
ftr-381	429	11	kesafim	kesafim	NOUN
ftr-381	429	12	and	and	CCONJ
ftr-381	429	13	the	the	DET
ftr-381	429	14	development	development	NOUN
ftr-381	429	15	of	of	ADP
ftr-381	429	16	tax	tax	NOUN
ftr-381	429	17	law	law	NOUN
ftr-381	429	18	169	169	NUM
ftr-381	429	19	60	60	NUM
ftr-381	429	20	.	.	PUNCT
ftr-381	430	1	see	see	VERB
ftr-381	430	2	,	,	PUNCT
ftr-381	430	3	e.g.	e.g.	ADV
ftr-381	430	4	,	,	PUNCT
ftr-381	430	5	gen	gen	PROPN
ftr-381	430	6	.	.	PROPN
ftr-381	430	7	28:22	28:22	NUM
ftr-381	430	8	(	(	PUNCT
ftr-381	430	9	“	"	PUNCT
ftr-381	430	10	and	and	CCONJ
ftr-381	430	11	whatever	whatever	PRON
ftr-381	430	12	you	you	PRON
ftr-381	430	13	will	will	AUX
ftr-381	430	14	give	give	VERB
ftr-381	430	15	me	i	PRON
ftr-381	430	16	,	,	PUNCT
ftr-381	430	17	i	i	PRON
ftr-381	430	18	shall	shall	AUX
ftr-381	430	19	repeatedly	repeatedly	ADV
ftr-381	430	20	tithe	tithe	VERB
ftr-381	430	21	to	to	ADP
ftr-381	430	22	you	you	PRON
ftr-381	430	23	.	.	PUNCT
ftr-381	430	24	”	"	PUNCT
ftr-381	430	25	)	)	PUNCT
ftr-381	431	1	;	;	PUNCT
ftr-381	431	2	tosafoth	tosafoth	X
ftr-381	431	3	,	,	PUNCT
ftr-381	431	4	taanith	taanith	ADJ
ftr-381	431	5	9a	9a	NOUN
ftr-381	431	6	(	(	PUNCT
ftr-381	431	7	quoting	quote	VERB
ftr-381	431	8	a	a	DET
ftr-381	431	9	passage	passage	NOUN
ftr-381	431	10	from	from	ADP
ftr-381	431	11	the	the	DET
ftr-381	431	12	sifre	sifre	NOUN
ftr-381	431	13	on	on	ADP
ftr-381	431	14	deuteronomy	deuteronomy	NOUN
ftr-381	431	15	(	(	PUNCT
ftr-381	431	16	not	not	PART
ftr-381	431	17	extant	extant	ADJ
ftr-381	431	18	elsewhere	elsewhere	ADV
ftr-381	431	19	)	)	PUNCT
ftr-381	431	20	that	that	PRON
ftr-381	431	21	concluded	conclude	VERB
ftr-381	431	22	that	that	SCONJ
ftr-381	431	23	the	the	DET
ftr-381	431	24	word	word	NOUN
ftr-381	431	25	“	"	PUNCT
ftr-381	431	26	entire	entire	ADJ
ftr-381	431	27	”	"	PUNCT
ftr-381	431	28	(	(	PUNCT
ftr-381	431	29	kol	kol	PROPN
ftr-381	431	30	)	)	PUNCT
ftr-381	431	31	in	in	ADP
ftr-381	431	32	deut	deut	PROPN
ftr-381	431	33	.	.	PUNCT
ftr-381	431	34	14:22	14:22	NUM
ftr-381	431	35	reflected	reflect	VERB
ftr-381	431	36	an	an	DET
ftr-381	431	37	obligation	obligation	NOUN
ftr-381	431	38	to	to	PART
ftr-381	431	39	tithe	tithe	VERB
ftr-381	431	40	from	from	ADP
ftr-381	431	41	all	all	DET
ftr-381	431	42	sources	source	NOUN
ftr-381	431	43	of	of	ADP
ftr-381	431	44	income	income	NOUN
ftr-381	431	45	,	,	PUNCT
ftr-381	431	46	“	"	PUNCT
ftr-381	431	47	including	include	VERB
ftr-381	431	48	loan	loan	NOUN
ftr-381	431	49	interest	interest	NOUN
ftr-381	431	50	,	,	PUNCT
ftr-381	431	51	trading	trading	NOUN
ftr-381	431	52	and	and	CCONJ
ftr-381	431	53	all	all	DET
ftr-381	431	54	other	other	ADJ
ftr-381	431	55	profits	profit	NOUN
ftr-381	431	56	,	,	PUNCT
ftr-381	431	57	”	"	PUNCT
ftr-381	431	58	and	and	CCONJ
ftr-381	431	59	not	not	PART
ftr-381	431	60	solely	solely	ADV
ftr-381	431	61	from	from	ADP
ftr-381	431	62	agriculture	agriculture	NOUN
ftr-381	431	63	)	)	PUNCT
ftr-381	431	64	;	;	PUNCT
ftr-381	431	65	midrash	midrash	PROPN
ftr-381	431	66	devarim	devarim	NOUN
ftr-381	431	67	rabbah	rabbah	PROPN
ftr-381	431	68	(	(	PUNCT
ftr-381	431	69	a	a	DET
ftr-381	431	70	10th	10th	ADJ
ftr-381	431	71	century	century	NOUN
ftr-381	431	72	c.e	c.e	PROPN
ftr-381	431	73	.	.	PROPN
ftr-381	431	74	commentary	commentary	PROPN
ftr-381	431	75	on	on	ADP
ftr-381	431	76	deuteronomy	deuteronomy	NOUN
ftr-381	431	77	)	)	PUNCT
ftr-381	431	78	(	(	PUNCT
ftr-381	431	79	relying	rely	VERB
ftr-381	431	80	on	on	ADP
ftr-381	431	81	deut	deut	PROPN
ftr-381	431	82	.	.	PUNCT
ftr-381	431	83	28:3	28:3	NUM
ftr-381	431	84	to	to	PART
ftr-381	431	85	conclude	conclude	VERB
ftr-381	431	86	that	that	SCONJ
ftr-381	431	87	tithes	tithe	NOUN
ftr-381	431	88	should	should	AUX
ftr-381	431	89	not	not	PART
ftr-381	431	90	be	be	AUX
ftr-381	431	91	paid	pay	VERB
ftr-381	431	92	solely	solely	ADV
ftr-381	431	93	from	from	ADP
ftr-381	431	94	agricultural	agricultural	ADJ
ftr-381	431	95	profits	profit	NOUN
ftr-381	431	96	,	,	PUNCT
ftr-381	431	97	but	but	CCONJ
ftr-381	431	98	also	also	ADV
ftr-381	431	99	from	from	ADP
ftr-381	431	100	profits	profit	NOUN
ftr-381	431	101	earned	earn	VERB
ftr-381	431	102	in	in	ADP
ftr-381	431	103	a	a	DET
ftr-381	431	104	city	city	NOUN
ftr-381	431	105	)	)	PUNCT
ftr-381	431	106	.	.	PUNCT
ftr-381	432	1	shenei	shenei	PROPN
ftr-381	432	2	luchot	luchot	PROPN
ftr-381	432	3	hab’rith	hab’rith	PROPN
ftr-381	432	4	,	,	PUNCT
ftr-381	432	5	deut	deut	NOUN
ftr-381	432	6	.	.	PROPN
ftr-381	432	7	28:3	28:3	NUM
ftr-381	432	8	;	;	PUNCT
ftr-381	432	9	menoras	menora	NOUN
ftr-381	432	10	hamaor	hamaor	NOUN
ftr-381	432	11	,	,	PUNCT
ftr-381	432	12	deut	deut	PROPN
ftr-381	432	13	.	.	PROPN
ftr-381	432	14	28:3	28:3	NUM
ftr-381	432	15	;	;	PUNCT
ftr-381	432	16	rabbenu	rabbenu	PROPN
ftr-381	432	17	yonah	yonah	PROPN
ftr-381	432	18	gerondi	gerondi	NOUN
ftr-381	432	19	(	(	PUNCT
ftr-381	432	20	1190	1190	NUM
ftr-381	432	21	-	-	SYM
ftr-381	432	22	1263	1263	NUM
ftr-381	432	23	)	)	PUNCT
ftr-381	432	24	,	,	PUNCT
ftr-381	432	25	sefer	sefer	NOUN
ftr-381	432	26	hayirah	hayirah	PROPN
ftr-381	432	27	(	(	PUNCT
ftr-381	432	28	meaning	mean	VERB
ftr-381	432	29	book	book	NOUN
ftr-381	432	30	of	of	ADP
ftr-381	432	31	awe	awe	PROPN
ftr-381	432	32	)	)	PUNCT
ftr-381	432	33	,	,	PUNCT
ftr-381	432	34	mk	mk	PROPN
ftr-381	432	35	at	at	ADP
ftr-381	432	36	24	24	NUM
ftr-381	432	37	(	(	PUNCT
ftr-381	432	38	“	"	PUNCT
ftr-381	432	39	from	from	ADP
ftr-381	432	40	any	any	DET
ftr-381	432	41	source	source	NOUN
ftr-381	432	42	of	of	ADP
ftr-381	432	43	income	income	NOUN
ftr-381	432	44	,	,	PUNCT
ftr-381	432	45	whether	whether	SCONJ
ftr-381	432	46	from	from	ADP
ftr-381	432	47	teaching	teaching	NOUN
ftr-381	432	48	,	,	PUNCT
ftr-381	432	49	or	or	CCONJ
ftr-381	432	50	writing	writing	NOUN
ftr-381	432	51	,	,	PUNCT
ftr-381	432	52	or	or	CCONJ
ftr-381	432	53	labor	labor	NOUN
ftr-381	432	54	,	,	PUNCT
ftr-381	432	55	or	or	CCONJ
ftr-381	432	56	findings	finding	NOUN
ftr-381	432	57	,	,	PUNCT
ftr-381	432	58	or	or	CCONJ
ftr-381	432	59	gifts	gift	NOUN
ftr-381	432	60	,	,	PUNCT
ftr-381	432	61	or	or	CCONJ
ftr-381	432	62	any	any	DET
ftr-381	432	63	other	other	ADJ
ftr-381	432	64	source	source	NOUN
ftr-381	432	65	,	,	PUNCT
ftr-381	432	66	whether	whether	SCONJ
ftr-381	432	67	silver	silver	NOUN
ftr-381	432	68	or	or	CCONJ
ftr-381	432	69	gold	gold	NOUN
ftr-381	432	70	,	,	PUNCT
ftr-381	432	71	from	from	ADP
ftr-381	432	72	all	all	DET
ftr-381	432	73	a	a	DET
ftr-381	432	74	tithe	tithe	NOUN
ftr-381	432	75	should	should	AUX
ftr-381	432	76	be	be	AUX
ftr-381	432	77	separated	separate	VERB
ftr-381	432	78	.	.	PUNCT
ftr-381	432	79	”	"	PUNCT
ftr-381	432	80	)	)	PUNCT
ftr-381	432	81	.	.	PUNCT
ftr-381	433	1	61	61	NUM
ftr-381	433	2	.	.	X
ftr-381	434	1	348	348	NUM
ftr-381	434	2	u.s	u.s	PROPN
ftr-381	434	3	.	.	PROPN
ftr-381	434	4	426	426	NUM
ftr-381	434	5	(	(	PUNCT
ftr-381	434	6	1955	1955	NUM
ftr-381	434	7	)	)	PUNCT
ftr-381	434	8	.	.	PUNCT
ftr-381	435	1	for	for	ADP
ftr-381	435	2	a	a	DET
ftr-381	435	3	discussion	discussion	NOUN
ftr-381	435	4	of	of	ADP
ftr-381	435	5	the	the	DET
ftr-381	435	6	historical	historical	ADJ
ftr-381	435	7	evolution	evolution	NOUN
ftr-381	435	8	of	of	ADP
ftr-381	435	9	the	the	DET
ftr-381	435	10	income	income	NOUN
ftr-381	435	11	definition	definition	NOUN
ftr-381	435	12	for	for	ADP
ftr-381	435	13	federal	federal	ADJ
ftr-381	435	14	income	income	NOUN
ftr-381	435	15	tax	tax	NOUN
ftr-381	435	16	purposes	purpose	NOUN
ftr-381	435	17	,	,	PUNCT
ftr-381	435	18	see	see	VERB
ftr-381	435	19	marjorie	marjorie	PROPN
ftr-381	435	20	kornhauser	kornhauser	PROPN
ftr-381	435	21	,	,	PUNCT
ftr-381	435	22	the	the	DET
ftr-381	435	23	constitutional	constitutional	ADJ
ftr-381	435	24	meaning	meaning	NOUN
ftr-381	435	25	of	of	ADP
ftr-381	435	26	income	income	NOUN
ftr-381	435	27	and	and	CCONJ
ftr-381	435	28	the	the	DET
ftr-381	435	29	income	income	NOUN
ftr-381	435	30	taxation	taxation	NOUN
ftr-381	435	31	of	of	ADP
ftr-381	435	32	gifts	gift	NOUN
ftr-381	435	33	,	,	PUNCT
ftr-381	435	34	25	25	NUM
ftr-381	435	35	conn	conn	PROPN
ftr-381	435	36	.	.	PUNCT
ftr-381	436	1	l.	l.	PROPN
ftr-381	436	2	rev	rev	PROPN
ftr-381	436	3	.	.	PROPN
ftr-381	436	4	1	1	NUM
ftr-381	436	5	(	(	PUNCT
ftr-381	436	6	1992	1992	NUM
ftr-381	436	7	)	)	PUNCT
ftr-381	436	8	.	.	PUNCT
ftr-381	437	1	62	62	NUM
ftr-381	437	2	.	.	PUNCT
ftr-381	438	1	this	this	DET
ftr-381	438	2	exclusion	exclusion	NOUN
ftr-381	438	3	first	first	ADV
ftr-381	438	4	appeared	appear	VERB
ftr-381	438	5	in	in	ADP
ftr-381	438	6	the	the	DET
ftr-381	438	7	tariff	tariff	NOUN
ftr-381	438	8	act	act	NOUN
ftr-381	438	9	of	of	ADP
ftr-381	438	10	1913	1913	NUM
ftr-381	438	11	,	,	PUNCT
ftr-381	438	12	p.l	p.l	PROPN
ftr-381	438	13	.	.	PUNCT
ftr-381	439	1	no	no	INTJ
ftr-381	439	2	.	.	NOUN
ftr-381	439	3	16	16	NUM
ftr-381	439	4	,	,	PUNCT
ftr-381	439	5	§	§	PROPN
ftr-381	439	6	2	2	NUM
ftr-381	439	7	,	,	PUNCT
ftr-381	439	8	28	28	NUM
ftr-381	439	9	stat	stat	NOUN
ftr-381	439	10	114	114	NUM
ftr-381	439	11	,	,	PUNCT
ftr-381	439	12	167	167	NUM
ftr-381	439	13	.	.	PUNCT
ftr-381	440	1	the	the	DET
ftr-381	440	2	house	house	PROPN
ftr-381	440	3	version	version	NOUN
ftr-381	440	4	of	of	ADP
ftr-381	440	5	the	the	DET
ftr-381	440	6	bill	bill	NOUN
ftr-381	440	7	did	do	AUX
ftr-381	440	8	not	not	PART
ftr-381	440	9	exclude	exclude	VERB
ftr-381	440	10	inter	inter	ADJ
ftr-381	440	11	vivos	vivos	ADJ
ftr-381	440	12	gifts	gift	NOUN
ftr-381	440	13	from	from	ADP
ftr-381	440	14	income	income	NOUN
ftr-381	440	15	.	.	PUNCT
ftr-381	441	1	h.r	h.r	PROPN
ftr-381	441	2	.	.	PROPN
ftr-381	441	3	3321	3321	NUM
ftr-381	441	4	,	,	PUNCT
ftr-381	441	5	63rd	63rd	ADJ
ftr-381	441	6	cong	cong	NOUN
ftr-381	441	7	.	.	PUNCT
ftr-381	441	8	,	,	PUNCT
ftr-381	442	1	1st	1st	ADJ
ftr-381	442	2	sess	sess	NOUN
ftr-381	442	3	.	.	PUNCT
ftr-381	443	1	(	(	PUNCT
ftr-381	443	2	1913	1913	NUM
ftr-381	443	3	)	)	PUNCT
ftr-381	443	4	,	,	PUNCT
ftr-381	443	5	reprinted	reprint	VERB
ftr-381	443	6	in	in	ADP
ftr-381	443	7	93	93	NUM
ftr-381	443	8	a	a	DET
ftr-381	443	9	guide	guide	NOUN
ftr-381	443	10	and	and	CCONJ
ftr-381	443	11	a.	a.	NOUN
ftr-381	443	12	gross	gross	ADJ
ftr-381	443	13	income	income	NOUN
ftr-381	443	14	the	the	DET
ftr-381	443	15	obligation	obligation	NOUN
ftr-381	443	16	of	of	ADP
ftr-381	443	17	maaser	maaser	ADJ
ftr-381	443	18	kesafim	kesafim	PROPN
ftr-381	443	19	applies	apply	VERB
ftr-381	443	20	to	to	ADP
ftr-381	443	21	all	all	DET
ftr-381	443	22	income	income	NOUN
ftr-381	443	23	,	,	PUNCT
ftr-381	443	24	from	from	ADP
ftr-381	443	25	whatever	whatever	DET
ftr-381	443	26	source	source	NOUN
ftr-381	443	27	derived	derive	VERB
ftr-381	443	28	.	.	PUNCT
ftr-381	444	1	thus	thus	ADV
ftr-381	444	2	,	,	PUNCT
ftr-381	444	3	the	the	DET
ftr-381	444	4	general	general	ADJ
ftr-381	444	5	rule	rule	NOUN
ftr-381	444	6	of	of	ADP
ftr-381	444	7	income	income	NOUN
ftr-381	444	8	inclusion	inclusion	NOUN
ftr-381	444	9	corresponds	correspond	VERB
ftr-381	444	10	with60	with60	VERB
ftr-381	444	11	the	the	DET
ftr-381	444	12	scope	scope	NOUN
ftr-381	444	13	of	of	ADP
ftr-381	444	14	the	the	DET
ftr-381	444	15	16th	16th	ADJ
ftr-381	444	16	amendment	amendment	NOUN
ftr-381	444	17	and	and	CCONJ
ftr-381	444	18	the	the	DET
ftr-381	444	19	“	"	PUNCT
ftr-381	444	20	accession	accession	NOUN
ftr-381	444	21	to	to	ADP
ftr-381	444	22	wealth	wealth	NOUN
ftr-381	444	23	”	"	PUNCT
ftr-381	444	24	income	income	NOUN
ftr-381	444	25	definition	definition	NOUN
ftr-381	444	26	the	the	DET
ftr-381	444	27	supreme	supreme	PROPN
ftr-381	444	28	court	court	PROPN
ftr-381	444	29	articulated	articulate	VERB
ftr-381	444	30	in	in	ADP
ftr-381	444	31	comm’r	comm’r	NOUN
ftr-381	444	32	v.	v.	ADP
ftr-381	444	33	glenshaw	glenshaw	ADJ
ftr-381	444	34	glass	glass	NOUN
ftr-381	444	35	.	.	PUNCT
ftr-381	445	1	it	it	PRON
ftr-381	446	1	is61	is61	PROPN
ftr-381	446	2	also	also	ADV
ftr-381	446	3	consistent	consistent	ADJ
ftr-381	446	4	with	with	ADP
ftr-381	446	5	the	the	DET
ftr-381	446	6	haig	haig	PROPN
ftr-381	446	7	-	-	PUNCT
ftr-381	446	8	simons	simons	PROPN
ftr-381	446	9	definition	definition	NOUN
ftr-381	446	10	of	of	ADP
ftr-381	446	11	income	income	NOUN
ftr-381	446	12	,	,	PUNCT
ftr-381	446	13	in	in	SCONJ
ftr-381	446	14	that	that	SCONJ
ftr-381	446	15	the	the	DET
ftr-381	446	16	source	source	NOUN
ftr-381	446	17	of	of	ADP
ftr-381	446	18	income	income	NOUN
ftr-381	446	19	is	be	AUX
ftr-381	446	20	irrelevant	irrelevant	ADJ
ftr-381	446	21	.	.	PUNCT
ftr-381	447	1	despite	despite	SCONJ
ftr-381	447	2	this	this	DET
ftr-381	447	3	broad	broad	ADJ
ftr-381	447	4	definition	definition	NOUN
ftr-381	447	5	,	,	PUNCT
ftr-381	447	6	questions	question	NOUN
ftr-381	447	7	arise	arise	VERB
ftr-381	447	8	under	under	ADP
ftr-381	447	9	both	both	DET
ftr-381	447	10	systems	system	NOUN
ftr-381	447	11	regarding	regard	VERB
ftr-381	447	12	the	the	DET
ftr-381	447	13	meaning	meaning	NOUN
ftr-381	447	14	of	of	ADP
ftr-381	447	15	income	income	NOUN
ftr-381	447	16	and	and	CCONJ
ftr-381	447	17	the	the	DET
ftr-381	447	18	propriety	propriety	NOUN
ftr-381	447	19	of	of	ADP
ftr-381	447	20	including	include	VERB
ftr-381	447	21	specific	specific	ADJ
ftr-381	447	22	receipts	receipt	NOUN
ftr-381	447	23	in	in	ADP
ftr-381	447	24	income	income	NOUN
ftr-381	447	25	.	.	PUNCT
ftr-381	448	1	this	this	DET
ftr-381	448	2	section	section	NOUN
ftr-381	448	3	explores	explore	VERB
ftr-381	448	4	three	three	NUM
ftr-381	448	5	questions	question	NOUN
ftr-381	448	6	with	with	ADP
ftr-381	448	7	which	which	PRON
ftr-381	448	8	both	both	DET
ftr-381	448	9	systems	system	NOUN
ftr-381	448	10	have	have	AUX
ftr-381	448	11	struggled	struggle	VERB
ftr-381	448	12	and	and	CCONJ
ftr-381	448	13	reached	reach	VERB
ftr-381	448	14	different	different	ADJ
ftr-381	448	15	conclusions	conclusion	NOUN
ftr-381	448	16	.	.	PUNCT
ftr-381	449	1	they	they	PRON
ftr-381	449	2	include	include	VERB
ftr-381	449	3	:	:	PUNCT
ftr-381	449	4	(	(	PUNCT
ftr-381	449	5	1	1	X
ftr-381	449	6	)	)	PUNCT
ftr-381	449	7	whether	whether	SCONJ
ftr-381	449	8	gifts	gift	NOUN
ftr-381	449	9	and	and	CCONJ
ftr-381	449	10	inheritances	inheritance	NOUN
ftr-381	449	11	should	should	AUX
ftr-381	449	12	be	be	AUX
ftr-381	449	13	included	include	VERB
ftr-381	449	14	in	in	ADP
ftr-381	449	15	income	income	NOUN
ftr-381	449	16	;	;	PUNCT
ftr-381	449	17	(	(	PUNCT
ftr-381	449	18	2	2	X
ftr-381	449	19	)	)	PUNCT
ftr-381	449	20	whether	whether	SCONJ
ftr-381	449	21	returned	return	VERB
ftr-381	449	22	property	property	NOUN
ftr-381	449	23	should	should	AUX
ftr-381	449	24	be	be	AUX
ftr-381	449	25	included	include	VERB
ftr-381	449	26	in	in	ADP
ftr-381	449	27	income	income	NOUN
ftr-381	449	28	;	;	PUNCT
ftr-381	449	29	and	and	CCONJ
ftr-381	449	30	(	(	PUNCT
ftr-381	449	31	3	3	X
ftr-381	449	32	)	)	PUNCT
ftr-381	449	33	how	how	SCONJ
ftr-381	449	34	one	one	PRON
ftr-381	449	35	should	should	AUX
ftr-381	449	36	treat	treat	VERB
ftr-381	449	37	nominal	nominal	ADJ
ftr-381	449	38	,	,	PUNCT
ftr-381	449	39	as	as	SCONJ
ftr-381	449	40	opposed	oppose	VERB
ftr-381	449	41	to	to	ADP
ftr-381	449	42	economic	economic	ADJ
ftr-381	449	43	,	,	PUNCT
ftr-381	449	44	gains	gain	NOUN
ftr-381	449	45	.	.	PUNCT
ftr-381	450	1	1	1	X
ftr-381	450	2	.	.	NUM
ftr-381	450	3	gifts	gift	NOUN
ftr-381	450	4	and	and	CCONJ
ftr-381	450	5	inheritances	inheritance	VERB
ftr-381	450	6	the	the	DET
ftr-381	450	7	question	question	NOUN
ftr-381	450	8	of	of	ADP
ftr-381	450	9	whether	whether	SCONJ
ftr-381	450	10	to	to	PART
ftr-381	450	11	include	include	VERB
ftr-381	450	12	gifts	gift	NOUN
ftr-381	450	13	and	and	CCONJ
ftr-381	450	14	inheritances	inheritance	NOUN
ftr-381	450	15	in	in	ADP
ftr-381	450	16	income	income	NOUN
ftr-381	450	17	raises	raise	VERB
ftr-381	450	18	two	two	NUM
ftr-381	450	19	issues	issue	NOUN
ftr-381	450	20	.	.	PUNCT
ftr-381	451	1	the	the	DET
ftr-381	451	2	first	first	ADJ
ftr-381	451	3	is	be	AUX
ftr-381	451	4	theoretical	theoretical	ADJ
ftr-381	451	5	:	:	PUNCT
ftr-381	451	6	should	should	AUX
ftr-381	451	7	these	these	DET
ftr-381	451	8	transfers	transfer	NOUN
ftr-381	451	9	be	be	AUX
ftr-381	451	10	considered	consider	VERB
ftr-381	451	11	income	income	NOUN
ftr-381	451	12	under	under	ADP
ftr-381	451	13	some	some	DET
ftr-381	451	14	ideal	ideal	ADJ
ftr-381	451	15	definition	definition	NOUN
ftr-381	451	16	of	of	ADP
ftr-381	451	17	the	the	DET
ftr-381	451	18	term	term	NOUN
ftr-381	451	19	?	?	PUNCT
ftr-381	452	1	the	the	DET
ftr-381	452	2	second	second	ADJ
ftr-381	452	3	is	be	AUX
ftr-381	452	4	policy	policy	NOUN
ftr-381	452	5	-	-	PUNCT
ftr-381	452	6	related	relate	VERB
ftr-381	452	7	:	:	PUNCT
ftr-381	452	8	assuming	assume	VERB
ftr-381	452	9	,	,	PUNCT
ftr-381	452	10	arguendo	arguendo	ADJ
ftr-381	452	11	,	,	PUNCT
ftr-381	452	12	that	that	SCONJ
ftr-381	452	13	they	they	PRON
ftr-381	452	14	should	should	AUX
ftr-381	452	15	be	be	AUX
ftr-381	452	16	considered	consider	VERB
ftr-381	452	17	income	income	NOUN
ftr-381	452	18	,	,	PUNCT
ftr-381	452	19	should	should	AUX
ftr-381	452	20	they	they	PRON
ftr-381	452	21	should	should	AUX
ftr-381	452	22	they	they	PRON
ftr-381	452	23	nonetheless	nonetheless	ADV
ftr-381	452	24	be	be	AUX
ftr-381	452	25	excluded	exclude	VERB
ftr-381	452	26	from	from	ADP
ftr-381	452	27	income	income	NOUN
ftr-381	452	28	?	?	PUNCT
ftr-381	453	1	what	what	PRON
ftr-381	453	2	follows	follow	VERB
ftr-381	453	3	is	be	AUX
ftr-381	453	4	a	a	DET
ftr-381	453	5	discussion	discussion	NOUN
ftr-381	453	6	of	of	ADP
ftr-381	453	7	how	how	SCONJ
ftr-381	453	8	tax	tax	NOUN
ftr-381	453	9	academics	academic	NOUN
ftr-381	453	10	,	,	PUNCT
ftr-381	453	11	federal	federal	ADJ
ftr-381	453	12	tax	tax	NOUN
ftr-381	453	13	authorities	authority	NOUN
ftr-381	453	14	and	and	CCONJ
ftr-381	453	15	the	the	DET
ftr-381	453	16	rabbis	rabbis	PROPN
ftr-381	453	17	have	have	AUX
ftr-381	453	18	approached	approach	VERB
ftr-381	453	19	these	these	DET
ftr-381	453	20	issues	issue	NOUN
ftr-381	453	21	and	and	CCONJ
ftr-381	453	22	the	the	DET
ftr-381	453	23	rules	rule	NOUN
ftr-381	453	24	they	they	PRON
ftr-381	453	25	have	have	AUX
ftr-381	453	26	crafted	craft	VERB
ftr-381	453	27	.	.	PUNCT
ftr-381	454	1	from	from	ADP
ftr-381	454	2	its	its	PRON
ftr-381	454	3	inception	inception	NOUN
ftr-381	454	4	,	,	PUNCT
ftr-381	454	5	the	the	DET
ftr-381	454	6	internal	internal	ADJ
ftr-381	454	7	revenue	revenue	NOUN
ftr-381	454	8	code	code	NOUN
ftr-381	454	9	has	have	AUX
ftr-381	454	10	contained	contain	VERB
ftr-381	454	11	a	a	DET
ftr-381	454	12	blanket	blanket	NOUN
ftr-381	454	13	exclusion	exclusion	NOUN
ftr-381	454	14	for	for	ADP
ftr-381	454	15	all	all	DET
ftr-381	454	16	gifts	gift	NOUN
ftr-381	454	17	and	and	CCONJ
ftr-381	454	18	inheritances	inheritance	NOUN
ftr-381	454	19	.	.	PUNCT
ftr-381	455	1	it	it	PRON
ftr-381	455	2	now	now	ADV
ftr-381	455	3	contains	contain	VERB
ftr-381	455	4	a	a	DET
ftr-381	455	5	blanket	blanket	NOUN
ftr-381	455	6	exception	exception	NOUN
ftr-381	455	7	to62	to62	PROPN
ftr-381	455	8	170	170	NUM
ftr-381	455	9	florida	florida	PROPN
ftr-381	455	10	tax	tax	NOUN
ftr-381	455	11	review	review	NOUN
ftr-381	456	1	[	[	X
ftr-381	456	2	vol	vol	NOUN
ftr-381	456	3	.	.	NOUN
ftr-381	456	4	8:1	8:1	NUM
ftr-381	456	5	analytical	analytical	ADJ
ftr-381	456	6	index	index	NOUN
ftr-381	456	7	to	to	ADP
ftr-381	456	8	the	the	DET
ftr-381	456	9	internal	internal	ADJ
ftr-381	456	10	revenue	revenue	NOUN
ftr-381	456	11	acts	act	NOUN
ftr-381	456	12	of	of	ADP
ftr-381	456	13	the	the	DET
ftr-381	456	14	united	united	PROPN
ftr-381	456	15	states	states	PROPN
ftr-381	456	16	,	,	PUNCT
ftr-381	456	17	1909	1909	NUM
ftr-381	456	18	-	-	SYM
ftr-381	456	19	1950	1950	NUM
ftr-381	456	20	(	(	PUNCT
ftr-381	456	21	bernard	bernard	PROPN
ftr-381	456	22	d.	d.	PROPN
ftr-381	456	23	reams	ream	VERB
ftr-381	456	24	ed	ed	PROPN
ftr-381	456	25	.	.	PROPN
ftr-381	456	26	,	,	PUNCT
ftr-381	456	27	1979	1979	NUM
ftr-381	456	28	)	)	PUNCT
ftr-381	456	29	,	,	PUNCT
ftr-381	456	30	192	192	NUM
ftr-381	456	31	.	.	PUNCT
ftr-381	457	1	the	the	DET
ftr-381	457	2	senate	senate	PROPN
ftr-381	457	3	version	version	PROPN
ftr-381	457	4	did	do	AUX
ftr-381	457	5	include	include	VERB
ftr-381	457	6	this	this	DET
ftr-381	457	7	exclusion	exclusion	NOUN
ftr-381	457	8	,	,	PUNCT
ftr-381	457	9	and	and	CCONJ
ftr-381	457	10	the	the	DET
ftr-381	457	11	senate	senate	PROPN
ftr-381	457	12	’s	’s	PART
ftr-381	457	13	version	version	NOUN
ftr-381	457	14	was	be	AUX
ftr-381	457	15	adopted	adopt	VERB
ftr-381	457	16	in	in	ADP
ftr-381	457	17	conference	conference	NOUN
ftr-381	457	18	.	.	PUNCT
ftr-381	458	1	the	the	DET
ftr-381	458	2	current	current	ADJ
ftr-381	458	3	version	version	NOUN
ftr-381	458	4	of	of	ADP
ftr-381	458	5	this	this	DET
ftr-381	458	6	exclusion	exclusion	NOUN
ftr-381	458	7	can	can	AUX
ftr-381	458	8	be	be	AUX
ftr-381	458	9	found	find	VERB
ftr-381	458	10	in	in	ADP
ftr-381	458	11	irc	irc	PROPN
ftr-381	458	12	§	§	PROPN
ftr-381	458	13	102	102	NUM
ftr-381	458	14	.	.	PUNCT
ftr-381	458	15	63	63	NUM
ftr-381	458	16	.	.	PUNCT
ftr-381	459	1	irc	irc	PROPN
ftr-381	459	2	§	§	PROPN
ftr-381	459	3	102(c	102(c	PROPN
ftr-381	459	4	)	)	PUNCT
ftr-381	459	5	.	.	PUNCT
ftr-381	460	1	in	in	ADP
ftr-381	460	2	addition	addition	NOUN
ftr-381	460	3	to	to	ADP
ftr-381	460	4	this	this	DET
ftr-381	460	5	blanket	blanket	NOUN
ftr-381	460	6	exception	exception	NOUN
ftr-381	460	7	,	,	PUNCT
ftr-381	460	8	the	the	DET
ftr-381	460	9	courts	court	NOUN
ftr-381	460	10	have	have	AUX
ftr-381	460	11	determined	determine	VERB
ftr-381	460	12	that	that	SCONJ
ftr-381	460	13	,	,	PUNCT
ftr-381	460	14	under	under	ADP
ftr-381	460	15	certain	certain	ADJ
ftr-381	460	16	circumstances	circumstance	NOUN
ftr-381	460	17	,	,	PUNCT
ftr-381	460	18	transfers	transfer	NOUN
ftr-381	460	19	that	that	PRON
ftr-381	460	20	technically	technically	ADV
ftr-381	460	21	qualify	qualify	VERB
ftr-381	460	22	as	as	ADP
ftr-381	460	23	gifts	gift	NOUN
ftr-381	460	24	or	or	CCONJ
ftr-381	460	25	inheritances	inheritance	NOUN
ftr-381	460	26	may	may	AUX
ftr-381	460	27	not	not	PART
ftr-381	460	28	be	be	AUX
ftr-381	460	29	excluded	exclude	VERB
ftr-381	460	30	from	from	ADP
ftr-381	460	31	income	income	NOUN
ftr-381	460	32	.	.	PUNCT
ftr-381	461	1	see	see	VERB
ftr-381	461	2	,	,	PUNCT
ftr-381	461	3	e.g.	e.g.	ADV
ftr-381	461	4	,	,	PUNCT
ftr-381	461	5	wolder	wolder	NOUN
ftr-381	461	6	v.	v.	ADP
ftr-381	461	7	comm’r	comm’r	NOUN
ftr-381	461	8	,	,	PUNCT
ftr-381	461	9	493	493	NUM
ftr-381	461	10	f.2d	f.2d	NOUN
ftr-381	461	11	608	608	NUM
ftr-381	461	12	(	(	PUNCT
ftr-381	461	13	2nd	2nd	ADJ
ftr-381	461	14	cir	cir	NOUN
ftr-381	461	15	.	.	PROPN
ftr-381	461	16	1974	1974	NUM
ftr-381	461	17	)	)	PUNCT
ftr-381	461	18	(	(	PUNCT
ftr-381	461	19	determining	determine	VERB
ftr-381	461	20	that	that	SCONJ
ftr-381	461	21	an	an	DET
ftr-381	461	22	inheritance	inheritance	NOUN
ftr-381	461	23	that	that	PRON
ftr-381	461	24	functioned	function	VERB
ftr-381	461	25	as	as	ADP
ftr-381	461	26	a	a	DET
ftr-381	461	27	payment	payment	NOUN
ftr-381	461	28	for	for	ADP
ftr-381	461	29	services	service	NOUN
ftr-381	461	30	could	could	AUX
ftr-381	461	31	not	not	PART
ftr-381	461	32	be	be	AUX
ftr-381	461	33	excluded	exclude	VERB
ftr-381	461	34	from	from	ADP
ftr-381	461	35	income	income	NOUN
ftr-381	461	36	)	)	PUNCT
ftr-381	461	37	.	.	PUNCT
ftr-381	462	1	64	64	NUM
ftr-381	462	2	.	.	PUNCT
ftr-381	463	1	for	for	ADP
ftr-381	463	2	a	a	DET
ftr-381	463	3	detailed	detailed	ADJ
ftr-381	463	4	description	description	NOUN
ftr-381	463	5	of	of	ADP
ftr-381	463	6	the	the	DET
ftr-381	463	7	legislative	legislative	ADJ
ftr-381	463	8	history	history	NOUN
ftr-381	463	9	and	and	CCONJ
ftr-381	463	10	possible	possible	ADJ
ftr-381	463	11	justifications	justification	NOUN
ftr-381	463	12	for	for	ADP
ftr-381	463	13	excluding	exclude	VERB
ftr-381	463	14	gift	gift	NOUN
ftr-381	463	15	from	from	ADP
ftr-381	463	16	income	income	NOUN
ftr-381	463	17	,	,	PUNCT
ftr-381	463	18	see	see	VERB
ftr-381	463	19	marjorie	marjorie	PROPN
ftr-381	463	20	kornhauser	kornhauser	PROPN
ftr-381	463	21	,	,	PUNCT
ftr-381	463	22	the	the	DET
ftr-381	463	23	constitutional	constitutional	ADJ
ftr-381	463	24	meaning	meaning	NOUN
ftr-381	463	25	of	of	ADP
ftr-381	463	26	income	income	NOUN
ftr-381	463	27	and	and	CCONJ
ftr-381	463	28	the	the	DET
ftr-381	463	29	income	income	NOUN
ftr-381	463	30	taxation	taxation	NOUN
ftr-381	463	31	of	of	ADP
ftr-381	463	32	gifts	gift	NOUN
ftr-381	463	33	,	,	PUNCT
ftr-381	463	34	25	25	NUM
ftr-381	463	35	conn	conn	PROPN
ftr-381	463	36	.	.	PUNCT
ftr-381	464	1	l.	l.	PROPN
ftr-381	464	2	rev	rev	PROPN
ftr-381	464	3	.	.	PROPN
ftr-381	464	4	1	1	NUM
ftr-381	464	5	(	(	PUNCT
ftr-381	464	6	1992	1992	NUM
ftr-381	464	7	)	)	PUNCT
ftr-381	464	8	.	.	PUNCT
ftr-381	465	1	65	65	NUM
ftr-381	465	2	.	.	X
ftr-381	466	1	252	252	NUM
ftr-381	466	2	u.s	u.s	PROPN
ftr-381	466	3	.	.	PROPN
ftr-381	466	4	189	189	NUM
ftr-381	466	5	,	,	PUNCT
ftr-381	466	6	207	207	NUM
ftr-381	466	7	(	(	PUNCT
ftr-381	466	8	1920	1920	NUM
ftr-381	466	9	)	)	PUNCT
ftr-381	466	10	.	.	PUNCT
ftr-381	467	1	the	the	DET
ftr-381	467	2	court	court	NOUN
ftr-381	467	3	defined	define	VERB
ftr-381	467	4	income	income	NOUN
ftr-381	467	5	as	as	ADP
ftr-381	467	6	a	a	DET
ftr-381	467	7	gain	gain	NOUN
ftr-381	467	8	derived	derive	VERB
ftr-381	467	9	from	from	ADP
ftr-381	467	10	capital	capital	NOUN
ftr-381	467	11	or	or	CCONJ
ftr-381	467	12	labor	labor	NOUN
ftr-381	467	13	or	or	CCONJ
ftr-381	467	14	a	a	DET
ftr-381	467	15	combination	combination	NOUN
ftr-381	467	16	of	of	ADP
ftr-381	467	17	the	the	DET
ftr-381	467	18	two	two	NUM
ftr-381	467	19	.	.	PUNCT
ftr-381	468	1	66	66	NUM
ftr-381	468	2	.	.	PUNCT
ftr-381	469	1	comm’r	comm’r	NOUN
ftr-381	469	2	v.	v.	ADP
ftr-381	469	3	glenshaw	glenshaw	ADJ
ftr-381	469	4	glass	glass	NOUN
ftr-381	469	5	,	,	PUNCT
ftr-381	469	6	348	348	NUM
ftr-381	469	7	u.s	u.s	PROPN
ftr-381	469	8	.	.	PROPN
ftr-381	469	9	426	426	NUM
ftr-381	469	10	(	(	PUNCT
ftr-381	469	11	1955	1955	NUM
ftr-381	469	12	)	)	PUNCT
ftr-381	469	13	.	.	PUNCT
ftr-381	470	1	67	67	NUM
ftr-381	470	2	.	.	PUNCT
ftr-381	471	1	william	william	PROPN
ftr-381	471	2	d.	d.	PROPN
ftr-381	471	3	andrews	andrews	PROPN
ftr-381	471	4	,	,	PUNCT
ftr-381	471	5	personal	personal	ADJ
ftr-381	471	6	deductions	deduction	NOUN
ftr-381	471	7	in	in	ADP
ftr-381	471	8	an	an	DET
ftr-381	471	9	ideal	ideal	ADJ
ftr-381	471	10	income	income	NOUN
ftr-381	471	11	tax	tax	NOUN
ftr-381	471	12	,	,	PUNCT
ftr-381	471	13	86	86	NUM
ftr-381	471	14	harv	harv	NOUN
ftr-381	471	15	.	.	PUNCT
ftr-381	472	1	l.	l.	PROPN
ftr-381	472	2	rev	rev	PROPN
ftr-381	472	3	.	.	PROPN
ftr-381	472	4	309	309	NUM
ftr-381	472	5	,	,	PUNCT
ftr-381	472	6	348	348	NUM
ftr-381	472	7	-	-	SYM
ftr-381	472	8	349	349	NUM
ftr-381	472	9	(	(	PUNCT
ftr-381	472	10	1972	1972	NUM
ftr-381	472	11	)	)	PUNCT
ftr-381	472	12	.	.	PUNCT
ftr-381	473	1	68	68	NUM
ftr-381	473	2	.	.	PUNCT
ftr-381	474	1	douglas	douglas	PROPN
ftr-381	474	2	a.	a.	PROPN
ftr-381	474	3	kahn	kahn	PROPN
ftr-381	474	4	&	&	CCONJ
ftr-381	474	5	jeffery	jeffery	PROPN
ftr-381	474	6	h.	h.	PROPN
ftr-381	474	7	kahn	kahn	PROPN
ftr-381	474	8	,	,	PUNCT
ftr-381	474	9	“	"	PUNCT
ftr-381	474	10	gifts	gift	NOUN
ftr-381	474	11	gafts	gaft	NOUN
ftr-381	474	12	and	and	CCONJ
ftr-381	474	13	gefts	geft	NOUN
ftr-381	474	14	”	"	PUNCT
ftr-381	474	15	–	–	PUNCT
ftr-381	474	16	the	the	DET
ftr-381	474	17	income	income	NOUN
ftr-381	474	18	tax	tax	NOUN
ftr-381	474	19	definition	definition	NOUN
ftr-381	474	20	and	and	CCONJ
ftr-381	474	21	treatment	treatment	NOUN
ftr-381	474	22	of	of	ADP
ftr-381	474	23	private	private	ADJ
ftr-381	474	24	and	and	CCONJ
ftr-381	474	25	charitable	charitable	ADJ
ftr-381	474	26	“	"	PUNCT
ftr-381	474	27	gifts	gift	NOUN
ftr-381	474	28	”	"	PUNCT
ftr-381	474	29	and	and	CCONJ
ftr-381	474	30	a	a	DET
ftr-381	474	31	principled	principled	ADJ
ftr-381	474	32	policy	policy	NOUN
ftr-381	474	33	the	the	DET
ftr-381	474	34	exclusion	exclusion	NOUN
ftr-381	474	35	for	for	ADP
ftr-381	474	36	gifts	gift	NOUN
ftr-381	474	37	from	from	ADP
ftr-381	474	38	employers	employer	NOUN
ftr-381	474	39	to	to	ADP
ftr-381	474	40	employees	employee	NOUN
ftr-381	474	41	.	.	PUNCT
ftr-381	475	1	the	the	DET
ftr-381	475	2	exact	exact	ADJ
ftr-381	475	3	reason63	reason63	PROPN
ftr-381	475	4	congress	congress	PROPN
ftr-381	475	5	initially	initially	ADV
ftr-381	475	6	decided	decide	VERB
ftr-381	475	7	to	to	PART
ftr-381	475	8	exclude	exclude	VERB
ftr-381	475	9	them	they	PRON
ftr-381	475	10	from	from	ADP
ftr-381	475	11	income	income	NOUN
ftr-381	475	12	is	be	AUX
ftr-381	475	13	not	not	PART
ftr-381	475	14	known.64	known.64	PROPN
ftr-381	475	15	howver	howver	NOUN
ftr-381	475	16	,	,	PUNCT
ftr-381	475	17	under	under	ADP
ftr-381	475	18	the	the	DET
ftr-381	475	19	supreme	supreme	PROPN
ftr-381	475	20	court	court	PROPN
ftr-381	475	21	’s	’s	PART
ftr-381	475	22	current	current	ADJ
ftr-381	475	23	income	income	NOUN
ftr-381	475	24	definition	definition	NOUN
ftr-381	475	25	,	,	PUNCT
ftr-381	475	26	congress	congress	PROPN
ftr-381	475	27	could	could	AUX
ftr-381	475	28	include	include	VERB
ftr-381	475	29	gifts	gift	NOUN
ftr-381	475	30	and	and	CCONJ
ftr-381	475	31	inheritances	inheritance	NOUN
ftr-381	475	32	in	in	ADP
ftr-381	475	33	income	income	NOUN
ftr-381	475	34	if	if	SCONJ
ftr-381	475	35	it	it	PRON
ftr-381	475	36	so	so	ADV
ftr-381	475	37	chose	choose	VERB
ftr-381	475	38	.	.	PUNCT
ftr-381	476	1	thus	thus	ADV
ftr-381	476	2	,	,	PUNCT
ftr-381	476	3	the	the	DET
ftr-381	476	4	decision	decision	NOUN
ftr-381	476	5	to	to	PART
ftr-381	476	6	retain	retain	VERB
ftr-381	476	7	the	the	DET
ftr-381	476	8	exclusion	exclusion	NOUN
ftr-381	476	9	likely	likely	ADV
ftr-381	476	10	reflects	reflect	VERB
ftr-381	476	11	a	a	DET
ftr-381	476	12	policy	policy	NOUN
ftr-381	476	13	choice	choice	NOUN
ftr-381	476	14	,	,	PUNCT
ftr-381	476	15	as	as	SCONJ
ftr-381	476	16	opposed	oppose	VERB
ftr-381	476	17	to	to	ADP
ftr-381	476	18	a	a	DET
ftr-381	476	19	belief	belief	NOUN
ftr-381	476	20	that	that	SCONJ
ftr-381	476	21	gifts	gift	NOUN
ftr-381	476	22	and	and	CCONJ
ftr-381	476	23	inheritances	inheritance	NOUN
ftr-381	476	24	do	do	AUX
ftr-381	476	25	not	not	PART
ftr-381	476	26	qualify	qualify	VERB
ftr-381	476	27	as	as	ADP
ftr-381	476	28	income	income	NOUN
ftr-381	476	29	.	.	PUNCT
ftr-381	477	1	significant	significant	ADJ
ftr-381	477	2	debate	debate	NOUN
ftr-381	477	3	exists	exist	VERB
ftr-381	477	4	within	within	ADP
ftr-381	477	5	academia	academia	NOUN
ftr-381	477	6	regarding	regard	VERB
ftr-381	477	7	the	the	DET
ftr-381	477	8	proper	proper	ADJ
ftr-381	477	9	treatment	treatment	NOUN
ftr-381	477	10	of	of	ADP
ftr-381	477	11	gifts	gift	NOUN
ftr-381	477	12	and	and	CCONJ
ftr-381	477	13	inheritances	inheritance	NOUN
ftr-381	477	14	in	in	ADP
ftr-381	477	15	an	an	DET
ftr-381	477	16	income	income	NOUN
ftr-381	477	17	tax	tax	NOUN
ftr-381	477	18	.	.	PUNCT
ftr-381	478	1	some	some	DET
ftr-381	478	2	early	early	ADJ
ftr-381	478	3	definitions	definition	NOUN
ftr-381	478	4	of	of	ADP
ftr-381	478	5	income	income	NOUN
ftr-381	478	6	excluded	exclude	VERB
ftr-381	478	7	such	such	ADJ
ftr-381	478	8	tranfers	tranfer	NOUN
ftr-381	478	9	because	because	SCONJ
ftr-381	478	10	they	they	PRON
ftr-381	478	11	defined	define	VERB
ftr-381	478	12	income	income	NOUN
ftr-381	478	13	narrowly	narrowly	ADV
ftr-381	478	14	to	to	PART
ftr-381	478	15	include	include	VERB
ftr-381	478	16	only	only	ADJ
ftr-381	478	17	receipts	receipt	NOUN
ftr-381	478	18	that	that	PRON
ftr-381	478	19	were	be	AUX
ftr-381	478	20	earned	earn	VERB
ftr-381	478	21	from	from	ADP
ftr-381	478	22	labor	labor	NOUN
ftr-381	478	23	,	,	PUNCT
ftr-381	478	24	capital	capital	NOUN
ftr-381	478	25	,	,	PUNCT
ftr-381	478	26	or	or	CCONJ
ftr-381	478	27	both	both	PRON
ftr-381	478	28	.	.	PUNCT
ftr-381	479	1	the	the	DET
ftr-381	479	2	surpreme	surpreme	PROPN
ftr-381	479	3	court	court	NOUN
ftr-381	479	4	endorsed	endorse	VERB
ftr-381	479	5	this	this	DET
ftr-381	479	6	view	view	NOUN
ftr-381	479	7	in	in	ADP
ftr-381	479	8	eisner	eisner	PROPN
ftr-381	479	9	v.	v.	PROPN
ftr-381	479	10	macomber	macomber	PROPN
ftr-381	479	11	,	,	PUNCT
ftr-381	479	12	though	though	SCONJ
ftr-381	479	13	not	not	PART
ftr-381	479	14	in	in	ADP
ftr-381	479	15	the	the	DET
ftr-381	479	16	context	context	NOUN
ftr-381	479	17	of	of	ADP
ftr-381	479	18	gifts65	gifts65	NOUN
ftr-381	479	19	and	and	CCONJ
ftr-381	479	20	inheritances	inheritance	NOUN
ftr-381	479	21	.	.	PUNCT
ftr-381	480	1	the	the	DET
ftr-381	480	2	supreme	supreme	PROPN
ftr-381	480	3	court	court	PROPN
ftr-381	480	4	has	have	AUX
ftr-381	480	5	since	since	SCONJ
ftr-381	480	6	rejected	reject	VERB
ftr-381	480	7	this	this	DET
ftr-381	480	8	narrow	narrow	ADJ
ftr-381	480	9	view	view	NOUN
ftr-381	480	10	,	,	PUNCT
ftr-381	480	11	adopting	adopt	VERB
ftr-381	480	12	instead	instead	ADV
ftr-381	480	13	an“accession	an“accession	NOUN
ftr-381	480	14	to	to	ADP
ftr-381	480	15	wealth	wealth	NOUN
ftr-381	480	16	”	"	PUNCT
ftr-381	480	17	definition	definition	NOUN
ftr-381	480	18	of	of	ADP
ftr-381	480	19	income	income	NOUN
ftr-381	480	20	.	.	PUNCT
ftr-381	481	1	the	the	DET
ftr-381	481	2	macomber66	macomber66	PROPN
ftr-381	481	3	definition	definition	NOUN
ftr-381	481	4	of	of	ADP
ftr-381	481	5	income	income	NOUN
ftr-381	481	6	has	have	AUX
ftr-381	481	7	lost	lose	VERB
ftr-381	481	8	favor	favor	NOUN
ftr-381	481	9	with	with	ADP
ftr-381	481	10	most	most	ADJ
ftr-381	481	11	academics	academic	NOUN
ftr-381	481	12	as	as	ADV
ftr-381	481	13	well	well	ADV
ftr-381	481	14	.	.	PUNCT
ftr-381	482	1	nonetheless	nonetheless	ADV
ftr-381	482	2	,	,	PUNCT
ftr-381	482	3	the	the	DET
ftr-381	482	4	debate	debate	NOUN
ftr-381	482	5	rages	rage	VERB
ftr-381	482	6	on	on	ADP
ftr-381	482	7	.	.	PUNCT
ftr-381	483	1	current	current	ADJ
ftr-381	483	2	theories	theory	NOUN
ftr-381	483	3	as	as	ADP
ftr-381	483	4	to	to	ADP
ftr-381	483	5	why	why	SCONJ
ftr-381	483	6	gifts	gift	NOUN
ftr-381	483	7	and	and	CCONJ
ftr-381	483	8	inheritances	inheritance	NOUN
ftr-381	483	9	do	do	AUX
ftr-381	483	10	not	not	PART
ftr-381	483	11	qualify	qualify	VERB
ftr-381	483	12	as	as	SCONJ
ftr-381	483	13	income	income	NOUN
ftr-381	483	14	often	often	ADV
ftr-381	483	15	focus	focus	VERB
ftr-381	483	16	on	on	ADP
ftr-381	483	17	whether	whether	SCONJ
ftr-381	483	18	gift	gift	NOUN
ftr-381	483	19	giving	giving	NOUN
ftr-381	483	20	can	can	AUX
ftr-381	483	21	properly	properly	ADV
ftr-381	483	22	be	be	AUX
ftr-381	483	23	considered	consider	VERB
ftr-381	483	24	“	"	PUNCT
ftr-381	483	25	consumption	consumption	NOUN
ftr-381	483	26	,	,	PUNCT
ftr-381	483	27	”	"	PUNCT
ftr-381	483	28	one	one	NUM
ftr-381	483	29	of	of	ADP
ftr-381	483	30	the	the	DET
ftr-381	483	31	component	component	NOUN
ftr-381	483	32	elements	element	NOUN
ftr-381	483	33	that	that	PRON
ftr-381	483	34	constitute	constitute	VERB
ftr-381	483	35	income	income	NOUN
ftr-381	483	36	under	under	ADP
ftr-381	483	37	the	the	DET
ftr-381	483	38	haig	haig	PROPN
ftr-381	483	39	-	-	PUNCT
ftr-381	483	40	simons	simons	PROPN
ftr-381	483	41	definition	definition	NOUN
ftr-381	483	42	of	of	ADP
ftr-381	483	43	income	income	NOUN
ftr-381	483	44	.	.	PUNCT
ftr-381	484	1	for	for	ADP
ftr-381	484	2	instance	instance	NOUN
ftr-381	484	3	,	,	PUNCT
ftr-381	484	4	william	william	PROPN
ftr-381	484	5	andrews	andrews	PROPN
ftr-381	484	6	argued	argue	VERB
ftr-381	484	7	that	that	SCONJ
ftr-381	484	8	consumption	consumption	NOUN
ftr-381	484	9	should	should	AUX
ftr-381	484	10	be	be	AUX
ftr-381	484	11	viewed	view	VERB
ftr-381	484	12	on	on	ADP
ftr-381	484	13	a	a	DET
ftr-381	484	14	household	household	NOUN
ftr-381	484	15	basis	basis	NOUN
ftr-381	484	16	and	and	CCONJ
ftr-381	484	17	that	that	PRON
ftr-381	484	18	gift	gift	NOUN
ftr-381	484	19	giving	giving	NOUN
ftr-381	484	20	within	within	ADP
ftr-381	484	21	the	the	DET
ftr-381	484	22	family	family	NOUN
ftr-381	484	23	does	do	AUX
ftr-381	484	24	not	not	PART
ftr-381	484	25	count	count	VERB
ftr-381	484	26	as	as	ADP
ftr-381	484	27	consumption	consumption	NOUN
ftr-381	484	28	.	.	PUNCT
ftr-381	485	1	in	in	ADP
ftr-381	485	2	contrast	contrast	NOUN
ftr-381	485	3	,	,	PUNCT
ftr-381	485	4	douglas	douglas	PROPN
ftr-381	485	5	and	and	CCONJ
ftr-381	485	6	jeffery67	jeffery67	PROPN
ftr-381	485	7	kahn	kahn	PROPN
ftr-381	485	8	argue	argue	VERB
ftr-381	485	9	that	that	SCONJ
ftr-381	485	10	consumption	consumption	NOUN
ftr-381	485	11	requires	require	VERB
ftr-381	485	12	the	the	DET
ftr-381	485	13	preclusive	preclusive	ADJ
ftr-381	485	14	use	use	NOUN
ftr-381	485	15	of	of	ADP
ftr-381	485	16	a	a	DET
ftr-381	485	17	good	good	NOUN
ftr-381	485	18	and	and	CCONJ
ftr-381	485	19	that	that	SCONJ
ftr-381	485	20	transferring	transfer	VERB
ftr-381	485	21	property	property	NOUN
ftr-381	485	22	from	from	ADP
ftr-381	485	23	one	one	NUM
ftr-381	485	24	person	person	NOUN
ftr-381	485	25	to	to	ADP
ftr-381	485	26	another	another	PRON
ftr-381	485	27	does	do	AUX
ftr-381	485	28	not	not	PART
ftr-381	485	29	therefore	therefore	ADV
ftr-381	485	30	count	count	VERB
ftr-381	485	31	as	as	ADP
ftr-381	485	32	consumption	consumption	NOUN
ftr-381	485	33	.	.	PUNCT
ftr-381	486	1	under	under	ADP
ftr-381	486	2	this	this	DET
ftr-381	486	3	type	type	NOUN
ftr-381	486	4	of	of	ADP
ftr-381	486	5	analysis	analysis	NOUN
ftr-381	486	6	,	,	PUNCT
ftr-381	486	7	the	the	DET
ftr-381	486	8	giving	giving	NOUN
ftr-381	486	9	of	of	ADP
ftr-381	486	10	a	a	DET
ftr-381	486	11	gift	gift	NOUN
ftr-381	486	12	should	should	AUX
ftr-381	486	13	lead	lead	VERB
ftr-381	486	14	to68	to68	PROPN
ftr-381	486	15	2007	2007	NUM
ftr-381	486	16	]	]	X
ftr-381	486	17	maaser	maaser	ADJ
ftr-381	486	18	kesafim	kesafim	NOUN
ftr-381	486	19	and	and	CCONJ
ftr-381	486	20	the	the	DET
ftr-381	486	21	development	development	NOUN
ftr-381	486	22	of	of	ADP
ftr-381	486	23	tax	tax	NOUN
ftr-381	486	24	law	law	NOUN
ftr-381	486	25	171	171	NUM
ftr-381	486	26	justification	justification	NOUN
ftr-381	486	27	for	for	ADP
ftr-381	486	28	the	the	DET
ftr-381	486	29	exclusion	exclusion	NOUN
ftr-381	486	30	of	of	ADP
ftr-381	486	31	gifts	gift	NOUN
ftr-381	486	32	from	from	ADP
ftr-381	486	33	income	income	NOUN
ftr-381	486	34	,	,	PUNCT
ftr-381	486	35	78	78	NUM
ftr-381	486	36	notre	notre	PROPN
ftr-381	486	37	dame	dame	PROPN
ftr-381	486	38	l.	l.	PROPN
ftr-381	486	39	rev	rev	PROPN
ftr-381	486	40	.	.	PROPN
ftr-381	486	41	441	441	NUM
ftr-381	486	42	,	,	PUNCT
ftr-381	486	43	461	461	NUM
ftr-381	486	44	(	(	PUNCT
ftr-381	486	45	2003	2003	NUM
ftr-381	486	46	)	)	PUNCT
ftr-381	486	47	.	.	PUNCT
ftr-381	487	1	69	69	NUM
ftr-381	487	2	.	.	PUNCT
ftr-381	488	1	see	see	VERB
ftr-381	488	2	,	,	PUNCT
ftr-381	488	3	e.g.	e.g.	ADV
ftr-381	488	4	,	,	PUNCT
ftr-381	488	5	william	william	PROPN
ftr-381	488	6	d.	d.	PROPN
ftr-381	488	7	andrews	andrews	PROPN
ftr-381	488	8	,	,	PUNCT
ftr-381	488	9	supra	supra	PROPN
ftr-381	488	10	note	note	PROPN
ftr-381	488	11	67	67	NUM
ftr-381	488	12	.	.	PUNCT
ftr-381	489	1	70	70	NUM
ftr-381	489	2	.	.	PUNCT
ftr-381	490	1	alvin	alvin	PROPN
ftr-381	490	2	warren	warren	PROPN
ftr-381	490	3	,	,	PUNCT
ftr-381	490	4	would	would	AUX
ftr-381	490	5	a	a	DET
ftr-381	490	6	consumption	consumption	NOUN
ftr-381	490	7	tax	tax	NOUN
ftr-381	490	8	be	be	AUX
ftr-381	490	9	fairer	fair	ADJ
ftr-381	490	10	than	than	ADP
ftr-381	490	11	an	an	DET
ftr-381	490	12	income	income	NOUN
ftr-381	490	13	tax	tax	NOUN
ftr-381	490	14	?	?	PUNCT
ftr-381	490	15	,	,	PUNCT
ftr-381	490	16	89	89	NUM
ftr-381	490	17	yale	yale	NOUN
ftr-381	490	18	.	.	PUNCT
ftr-381	491	1	l.	l.	PROPN
ftr-381	491	2	j.	j.	PROPN
ftr-381	491	3	1081	1081	NUM
ftr-381	491	4	,	,	PUNCT
ftr-381	491	5	1088	1088	NUM
ftr-381	491	6	(	(	PUNCT
ftr-381	491	7	1980	1980	NUM
ftr-381	491	8	)	)	PUNCT
ftr-381	491	9	.	.	PUNCT
ftr-381	492	1	71	71	NUM
ftr-381	492	2	.	.	PUNCT
ftr-381	493	1	indeed	indeed	ADV
ftr-381	493	2	,	,	PUNCT
ftr-381	493	3	some	some	PRON
ftr-381	493	4	have	have	AUX
ftr-381	493	5	argued	argue	VERB
ftr-381	493	6	that	that	SCONJ
ftr-381	493	7	congress	congress	PROPN
ftr-381	493	8	should	should	AUX
ftr-381	493	9	repeal	repeal	VERB
ftr-381	493	10	the	the	DET
ftr-381	493	11	blanket	blanket	NOUN
ftr-381	493	12	exception	exception	NOUN
ftr-381	493	13	for	for	ADP
ftr-381	493	14	gifts	gift	NOUN
ftr-381	493	15	.	.	PUNCT
ftr-381	494	1	see	see	VERB
ftr-381	494	2	,	,	PUNCT
ftr-381	494	3	e.g.	e.g.	ADV
ftr-381	494	4	,	,	PUNCT
ftr-381	494	5	joseph	joseph	PROPN
ftr-381	494	6	dodge	dodge	PROPN
ftr-381	494	7	,	,	PUNCT
ftr-381	494	8	beyond	beyond	ADP
ftr-381	494	9	estate	estate	NOUN
ftr-381	494	10	and	and	CCONJ
ftr-381	494	11	gift	gift	NOUN
ftr-381	494	12	tax	tax	NOUN
ftr-381	494	13	reform	reform	NOUN
ftr-381	494	14	:	:	PUNCT
ftr-381	494	15	including	include	VERB
ftr-381	494	16	gifts	gift	NOUN
ftr-381	494	17	and	and	CCONJ
ftr-381	494	18	bequests	bequest	NOUN
ftr-381	494	19	in	in	ADP
ftr-381	494	20	income	income	NOUN
ftr-381	494	21	,	,	PUNCT
ftr-381	494	22	91	91	NUM
ftr-381	494	23	harv	harv	NOUN
ftr-381	494	24	.	.	PUNCT
ftr-381	495	1	l.	l.	PROPN
ftr-381	495	2	rev	rev	PROPN
ftr-381	495	3	.	.	PROPN
ftr-381	495	4	1177	1177	NUM
ftr-381	495	5	(	(	PUNCT
ftr-381	495	6	1978	1978	NUM
ftr-381	495	7	)	)	PUNCT
ftr-381	495	8	;	;	PUNCT
ftr-381	495	9	kornhauser	kornhauser	NOUN
ftr-381	495	10	,	,	PUNCT
ftr-381	495	11	supra	supra	PROPN
ftr-381	495	12	note	note	NOUN
ftr-381	495	13	64	64	NUM
ftr-381	495	14	.	.	PUNCT
ftr-381	496	1	a	a	DET
ftr-381	496	2	deduction	deduction	NOUN
ftr-381	496	3	for	for	ADP
ftr-381	496	4	the	the	DET
ftr-381	496	5	gift	gift	NOUN
ftr-381	496	6	-	-	PUNCT
ftr-381	496	7	giver	giver	NOUN
ftr-381	496	8	and	and	CCONJ
ftr-381	496	9	inclusion	inclusion	NOUN
ftr-381	496	10	of	of	ADP
ftr-381	496	11	the	the	DET
ftr-381	496	12	gift	gift	NOUN
ftr-381	496	13	by	by	ADP
ftr-381	496	14	the	the	DET
ftr-381	496	15	recipient	recipient	NOUN
ftr-381	496	16	.	.	PUNCT
ftr-381	497	1	however	however	ADV
ftr-381	497	2	,	,	PUNCT
ftr-381	497	3	this	this	PRON
ftr-381	497	4	could	could	AUX
ftr-381	497	5	lead	lead	VERB
ftr-381	497	6	to	to	ADP
ftr-381	497	7	income	income	NOUN
ftr-381	497	8	shifting	shifting	NOUN
ftr-381	497	9	,	,	PUNCT
ftr-381	497	10	and	and	CCONJ
ftr-381	497	11	many	many	ADJ
ftr-381	497	12	view	view	VERB
ftr-381	497	13	the	the	DET
ftr-381	497	14	denial	denial	NOUN
ftr-381	497	15	of	of	ADP
ftr-381	497	16	a	a	DET
ftr-381	497	17	deduction	deduction	NOUN
ftr-381	497	18	and	and	CCONJ
ftr-381	497	19	exclusion	exclusion	NOUN
ftr-381	497	20	by	by	ADP
ftr-381	497	21	the	the	DET
ftr-381	497	22	recipient	recipient	NOUN
ftr-381	497	23	as	as	ADP
ftr-381	497	24	a	a	DET
ftr-381	497	25	second	second	ADJ
ftr-381	497	26	best	good	ADJ
ftr-381	497	27	solution	solution	NOUN
ftr-381	497	28	that	that	PRON
ftr-381	497	29	has	have	VERB
ftr-381	497	30	the	the	DET
ftr-381	497	31	same	same	ADJ
ftr-381	497	32	functional	functional	ADJ
ftr-381	497	33	result.69	result.69	NOUN
ftr-381	497	34	alvin	alvin	PROPN
ftr-381	497	35	warren	warren	PROPN
ftr-381	497	36	took	take	VERB
ftr-381	497	37	a	a	DET
ftr-381	497	38	different	different	ADJ
ftr-381	497	39	approach	approach	NOUN
ftr-381	497	40	,	,	PUNCT
ftr-381	497	41	arguing	argue	VERB
ftr-381	497	42	that	that	SCONJ
ftr-381	497	43	income	income	NOUN
ftr-381	497	44	for	for	ADP
ftr-381	497	45	tax	tax	NOUN
ftr-381	497	46	purposes	purpose	NOUN
ftr-381	497	47	should	should	AUX
ftr-381	497	48	equate	equate	VERB
ftr-381	497	49	to	to	ADP
ftr-381	497	50	society	society	NOUN
ftr-381	497	51	’s	’s	PART
ftr-381	497	52	annual	annual	ADJ
ftr-381	497	53	social	social	ADJ
ftr-381	497	54	product	product	NOUN
ftr-381	497	55	.	.	PUNCT
ftr-381	498	1	under	under	ADP
ftr-381	498	2	this	this	DET
ftr-381	498	3	theory	theory	NOUN
ftr-381	498	4	,	,	PUNCT
ftr-381	498	5	gifts	gift	NOUN
ftr-381	498	6	and	and	CCONJ
ftr-381	498	7	inheritances	inheritance	NOUN
ftr-381	498	8	should	should	AUX
ftr-381	498	9	be	be	AUX
ftr-381	498	10	excluded	exclude	VERB
ftr-381	498	11	from	from	ADP
ftr-381	498	12	income	income	NOUN
ftr-381	498	13	because	because	SCONJ
ftr-381	498	14	they	they	PRON
ftr-381	498	15	do	do	AUX
ftr-381	498	16	not	not	PART
ftr-381	498	17	add	add	VERB
ftr-381	498	18	to	to	ADP
ftr-381	498	19	societal	societal	ADJ
ftr-381	498	20	wealth	wealth	NOUN
ftr-381	498	21	.	.	PUNCT
ftr-381	499	1	as	as	ADP
ftr-381	499	2	with	with	ADP
ftr-381	499	3	the	the	DET
ftr-381	499	4	arguments	argument	NOUN
ftr-381	499	5	above	above	ADV
ftr-381	499	6	,	,	PUNCT
ftr-381	499	7	the	the	DET
ftr-381	499	8	exclusion	exclusion	NOUN
ftr-381	499	9	of	of	ADP
ftr-381	499	10	gifts	gift	NOUN
ftr-381	499	11	could70	could70	NOUN
ftr-381	499	12	be	be	AUX
ftr-381	499	13	effected	effect	VERB
ftr-381	499	14	either	either	CCONJ
ftr-381	499	15	by	by	ADP
ftr-381	499	16	giving	give	VERB
ftr-381	499	17	a	a	DET
ftr-381	499	18	deduction	deduction	NOUN
ftr-381	499	19	to	to	ADP
ftr-381	499	20	the	the	DET
ftr-381	499	21	donor	donor	NOUN
ftr-381	499	22	and	and	CCONJ
ftr-381	499	23	taxing	tax	VERB
ftr-381	499	24	the	the	DET
ftr-381	499	25	donee	donee	NOUN
ftr-381	499	26	,	,	PUNCT
ftr-381	499	27	or	or	CCONJ
ftr-381	499	28	by	by	ADP
ftr-381	499	29	excluding	exclude	VERB
ftr-381	499	30	the	the	DET
ftr-381	499	31	gift	gift	NOUN
ftr-381	499	32	from	from	ADP
ftr-381	499	33	the	the	DET
ftr-381	499	34	donee	donee	NOUN
ftr-381	499	35	’s	’s	PART
ftr-381	499	36	income	income	NOUN
ftr-381	499	37	.	.	PUNCT
ftr-381	500	1	other	other	ADJ
ftr-381	500	2	scholars	scholar	NOUN
ftr-381	500	3	reject	reject	VERB
ftr-381	500	4	these	these	DET
ftr-381	500	5	arguments	argument	NOUN
ftr-381	500	6	,	,	PUNCT
ftr-381	500	7	insisting	insist	VERB
ftr-381	500	8	that	that	SCONJ
ftr-381	500	9	gifts	gift	NOUN
ftr-381	500	10	and	and	CCONJ
ftr-381	500	11	inheritences	inheritence	NOUN
ftr-381	500	12	do	do	AUX
ftr-381	500	13	properly	properly	ADV
ftr-381	500	14	qualify	qualify	VERB
ftr-381	500	15	as	as	ADP
ftr-381	500	16	consumption	consumption	NOUN
ftr-381	500	17	,	,	PUNCT
ftr-381	500	18	and	and	CCONJ
ftr-381	500	19	rejecting	reject	VERB
ftr-381	500	20	the	the	DET
ftr-381	500	21	claim	claim	NOUN
ftr-381	500	22	that	that	SCONJ
ftr-381	500	23	the	the	DET
ftr-381	500	24	tax	tax	NOUN
ftr-381	500	25	base	base	NOUN
ftr-381	500	26	should	should	AUX
ftr-381	500	27	equal	equal	VERB
ftr-381	500	28	societal	societal	ADJ
ftr-381	500	29	income	income	NOUN
ftr-381	500	30	.	.	PUNCT
ftr-381	501	1	such	such	ADJ
ftr-381	501	2	scholars	scholar	NOUN
ftr-381	501	3	reject	reject	VERB
ftr-381	501	4	the	the	DET
ftr-381	501	5	notion	notion	NOUN
ftr-381	501	6	that71	that71	NOUN
ftr-381	501	7	consumption	consumption	NOUN
ftr-381	501	8	requires	require	VERB
ftr-381	501	9	the	the	DET
ftr-381	501	10	preclusive	preclusive	ADJ
ftr-381	501	11	use	use	NOUN
ftr-381	501	12	of	of	ADP
ftr-381	501	13	a	a	DET
ftr-381	501	14	resource	resource	NOUN
ftr-381	501	15	.	.	PUNCT
ftr-381	502	1	instead	instead	ADV
ftr-381	502	2	,	,	PUNCT
ftr-381	502	3	they	they	PRON
ftr-381	502	4	tend	tend	VERB
ftr-381	502	5	to	to	PART
ftr-381	502	6	approach	approach	VERB
ftr-381	502	7	the	the	DET
ftr-381	502	8	question	question	NOUN
ftr-381	502	9	of	of	ADP
ftr-381	502	10	what	what	PRON
ftr-381	502	11	constitutes	constitute	VERB
ftr-381	502	12	consumption	consumption	NOUN
ftr-381	502	13	from	from	ADP
ftr-381	502	14	a	a	DET
ftr-381	502	15	welfarist	welfarist	NOUN
ftr-381	502	16	or	or	CCONJ
ftr-381	502	17	endowment	endowment	NOUN
ftr-381	502	18	perspective	perspective	NOUN
ftr-381	502	19	,	,	PUNCT
ftr-381	502	20	where	where	SCONJ
ftr-381	502	21	the	the	DET
ftr-381	502	22	possession	possession	NOUN
ftr-381	502	23	of	of	ADP
ftr-381	502	24	funds	fund	NOUN
ftr-381	502	25	reflects	reflect	VERB
ftr-381	502	26	the	the	DET
ftr-381	502	27	resources	resource	NOUN
ftr-381	502	28	at	at	ADP
ftr-381	502	29	a	a	DET
ftr-381	502	30	person	person	NOUN
ftr-381	502	31	’s	’s	PART
ftr-381	502	32	disposal	disposal	NOUN
ftr-381	502	33	and	and	CCONJ
ftr-381	502	34	the	the	DET
ftr-381	502	35	gratuitous	gratuitous	ADJ
ftr-381	502	36	transfer	transfer	NOUN
ftr-381	502	37	is	be	AUX
ftr-381	502	38	no	no	ADV
ftr-381	502	39	different	different	ADJ
ftr-381	502	40	from	from	ADP
ftr-381	502	41	any	any	DET
ftr-381	502	42	other	other	ADJ
ftr-381	502	43	type	type	NOUN
ftr-381	502	44	of	of	ADP
ftr-381	502	45	disposition	disposition	NOUN
ftr-381	502	46	.	.	PUNCT
ftr-381	503	1	as	as	SCONJ
ftr-381	503	2	noted	note	VERB
ftr-381	503	3	above	above	ADV
ftr-381	503	4	,	,	PUNCT
ftr-381	503	5	the	the	DET
ftr-381	503	6	current	current	ADJ
ftr-381	503	7	supreme	supreme	PROPN
ftr-381	503	8	court	court	PROPN
ftr-381	503	9	definition	definition	NOUN
ftr-381	503	10	of	of	ADP
ftr-381	503	11	income	income	NOUN
ftr-381	503	12	permits	permit	VERB
ftr-381	503	13	the	the	DET
ftr-381	503	14	taxation	taxation	NOUN
ftr-381	503	15	of	of	ADP
ftr-381	503	16	gifts	gift	NOUN
ftr-381	503	17	and	and	CCONJ
ftr-381	503	18	inheritance	inheritance	NOUN
ftr-381	503	19	.	.	PUNCT
ftr-381	504	1	of	of	ADP
ftr-381	504	2	course	course	ADV
ftr-381	504	3	,	,	PUNCT
ftr-381	504	4	congress	congress	PROPN
ftr-381	504	5	could	could	AUX
ftr-381	504	6	disagree	disagree	VERB
ftr-381	504	7	with	with	ADP
ftr-381	504	8	the	the	DET
ftr-381	504	9	supreme	supreme	PROPN
ftr-381	504	10	court	court	PROPN
ftr-381	504	11	and	and	CCONJ
ftr-381	504	12	decide	decide	VERB
ftr-381	504	13	to	to	PART
ftr-381	504	14	exclude	exclude	VERB
ftr-381	504	15	such	such	ADJ
ftr-381	504	16	tranfers	tranfer	NOUN
ftr-381	504	17	from	from	ADP
ftr-381	504	18	income	income	NOUN
ftr-381	504	19	on	on	ADP
ftr-381	504	20	a	a	DET
ftr-381	504	21	theoretical	theoretical	ADJ
ftr-381	504	22	basis	basis	NOUN
ftr-381	504	23	.	.	PUNCT
ftr-381	505	1	however	however	ADV
ftr-381	505	2	,	,	PUNCT
ftr-381	505	3	little	little	ADJ
ftr-381	505	4	evidence	evidence	NOUN
ftr-381	505	5	exists	exist	VERB
ftr-381	505	6	suggesting	suggest	VERB
ftr-381	505	7	that	that	SCONJ
ftr-381	505	8	congress	congress	PROPN
ftr-381	505	9	has	have	AUX
ftr-381	505	10	been	be	AUX
ftr-381	505	11	particularly	particularly	ADV
ftr-381	505	12	moved	move	VERB
ftr-381	505	13	by	by	ADP
ftr-381	505	14	the	the	DET
ftr-381	505	15	academic	academic	ADJ
ftr-381	505	16	debate	debate	NOUN
ftr-381	505	17	on	on	ADP
ftr-381	505	18	this	this	DET
ftr-381	505	19	issue	issue	NOUN
ftr-381	505	20	,	,	PUNCT
ftr-381	505	21	and	and	CCONJ
ftr-381	505	22	it	it	PRON
ftr-381	505	23	seems	seem	VERB
ftr-381	505	24	likely	likely	ADJ
ftr-381	505	25	that	that	SCONJ
ftr-381	505	26	congress	congress	PROPN
ftr-381	505	27	understands	understand	VERB
ftr-381	505	28	that	that	SCONJ
ftr-381	505	29	it	it	PRON
ftr-381	505	30	can	can	AUX
ftr-381	505	31	as	as	ADP
ftr-381	505	32	tax	tax	NOUN
ftr-381	505	33	such	such	ADJ
ftr-381	505	34	transfers	transfer	NOUN
ftr-381	505	35	both	both	CCONJ
ftr-381	505	36	a	a	DET
ftr-381	505	37	legal	legal	ADJ
ftr-381	505	38	and	and	CCONJ
ftr-381	505	39	theoretical	theoretical	ADJ
ftr-381	505	40	matter	matter	NOUN
ftr-381	505	41	.	.	PUNCT
ftr-381	506	1	thus	thus	ADV
ftr-381	506	2	,	,	PUNCT
ftr-381	506	3	the	the	DET
ftr-381	506	4	decision	decision	NOUN
ftr-381	506	5	to	to	PART
ftr-381	506	6	exclude	exclude	VERB
ftr-381	506	7	these	these	DET
ftr-381	506	8	transfers	transfer	NOUN
ftr-381	506	9	most	most	ADV
ftr-381	506	10	reflects	reflect	VERB
ftr-381	506	11	a	a	DET
ftr-381	506	12	policy	policy	NOUN
ftr-381	506	13	decision	decision	NOUN
ftr-381	506	14	.	.	PUNCT
ftr-381	507	1	unfortunately	unfortunately	ADV
ftr-381	507	2	,	,	PUNCT
ftr-381	507	3	it	it	PRON
ftr-381	507	4	is	be	AUX
ftr-381	507	5	impossible	impossible	ADJ
ftr-381	507	6	to	to	PART
ftr-381	507	7	know	know	VERB
ftr-381	507	8	precisely	precisely	ADV
ftr-381	507	9	which	which	DET
ftr-381	507	10	policy	policy	NOUN
ftr-381	507	11	or	or	CCONJ
ftr-381	507	12	policies	policy	NOUN
ftr-381	507	13	congress	congress	PROPN
ftr-381	507	14	intends	intend	VERB
ftr-381	507	15	to	to	PART
ftr-381	507	16	promote	promote	VERB
ftr-381	507	17	by	by	ADP
ftr-381	507	18	excluding	exclude	VERB
ftr-381	507	19	gifts	gift	NOUN
ftr-381	507	20	and	and	CCONJ
ftr-381	507	21	inheritances	inheritance	NOUN
ftr-381	507	22	from	from	ADP
ftr-381	507	23	income	income	NOUN
ftr-381	507	24	.	.	PUNCT
ftr-381	508	1	the	the	DET
ftr-381	508	2	most	most	ADV
ftr-381	508	3	likely	likely	ADJ
ftr-381	508	4	candidates	candidate	NOUN
ftr-381	508	5	include	include	VERB
ftr-381	508	6	taxpayer	taxpayer	NOUN
ftr-381	508	7	liquidity	liquidity	NOUN
ftr-381	508	8	problems	problem	NOUN
ftr-381	508	9	,	,	PUNCT
ftr-381	508	10	the	the	DET
ftr-381	508	11	difficulty	difficulty	NOUN
ftr-381	508	12	of	of	ADP
ftr-381	508	13	distinguishing	distinguish	VERB
ftr-381	508	14	gifts	gift	NOUN
ftr-381	508	15	from	from	ADP
ftr-381	508	16	support	support	NOUN
ftr-381	508	17	obligations	obligation	NOUN
ftr-381	508	18	(	(	PUNCT
ftr-381	508	19	which	which	PRON
ftr-381	508	20	presumably	presumably	ADV
ftr-381	508	21	would	would	AUX
ftr-381	508	22	not	not	PART
ftr-381	508	23	be	be	AUX
ftr-381	508	24	taxable	taxable	ADJ
ftr-381	508	25	)	)	PUNCT
ftr-381	508	26	,	,	PUNCT
ftr-381	508	27	the	the	DET
ftr-381	508	28	difficulty	difficulty	NOUN
ftr-381	508	29	of	of	ADP
ftr-381	508	30	valuing	value	VERB
ftr-381	508	31	gifts	gift	NOUN
ftr-381	508	32	absent	absent	ADJ
ftr-381	508	33	a	a	DET
ftr-381	508	34	market	market	NOUN
ftr-381	508	35	transaction	transaction	NOUN
ftr-381	508	36	,	,	PUNCT
ftr-381	508	37	and	and	CCONJ
ftr-381	508	38	the	the	DET
ftr-381	508	39	desire	desire	NOUN
ftr-381	508	40	to	to	PART
ftr-381	508	41	promote	promote	VERB
ftr-381	508	42	gift	gift	NOUN
ftr-381	508	43	giving	giving	NOUN
ftr-381	508	44	.	.	PUNCT
ftr-381	509	1	whatever	whatever	PRON
ftr-381	509	2	the	the	DET
ftr-381	509	3	policy	policy	NOUN
ftr-381	509	4	,	,	PUNCT
ftr-381	509	5	the	the	DET
ftr-381	509	6	blanket	blanket	NOUN
ftr-381	509	7	exclusion	exclusion	NOUN
ftr-381	509	8	172	172	NUM
ftr-381	509	9	florida	florida	PROPN
ftr-381	509	10	tax	tax	NOUN
ftr-381	509	11	review	review	NOUN
ftr-381	509	12	[	[	X
ftr-381	509	13	vol	vol	NOUN
ftr-381	509	14	.	.	NOUN
ftr-381	509	15	8:1	8:1	NUM
ftr-381	509	16	72	72	NUM
ftr-381	509	17	.	.	PUNCT
ftr-381	510	1	deborah	deborah	PROPN
ftr-381	510	2	schenk	schenk	PROPN
ftr-381	510	3	made	make	VERB
ftr-381	510	4	a	a	DET
ftr-381	510	5	similar	similar	ADJ
ftr-381	510	6	point	point	NOUN
ftr-381	510	7	with	with	ADP
ftr-381	510	8	regard	regard	NOUN
ftr-381	510	9	to	to	ADP
ftr-381	510	10	the	the	DET
ftr-381	510	11	realization	realization	NOUN
ftr-381	510	12	requirement	requirement	NOUN
ftr-381	510	13	,	,	PUNCT
ftr-381	510	14	showing	show	VERB
ftr-381	510	15	that	that	SCONJ
ftr-381	510	16	it	it	PRON
ftr-381	510	17	was	be	AUX
ftr-381	510	18	overbroad	overbroad	NOUN
ftr-381	510	19	to	to	ADP
ftr-381	510	20	the	the	DET
ftr-381	510	21	extent	extent	NOUN
ftr-381	510	22	it	it	PRON
ftr-381	510	23	was	be	AUX
ftr-381	510	24	designed	design	VERB
ftr-381	510	25	to	to	PART
ftr-381	510	26	address	address	VERB
ftr-381	510	27	concerns	concern	NOUN
ftr-381	510	28	regarding	regard	VERB
ftr-381	510	29	taxpayer	taxpayer	NOUN
ftr-381	510	30	liquidity	liquidity	NOUN
ftr-381	510	31	,	,	PUNCT
ftr-381	510	32	valuation	valuation	NOUN
ftr-381	510	33	difficulties	difficulty	NOUN
ftr-381	510	34	,	,	PUNCT
ftr-381	510	35	etc	etc	X
ftr-381	510	36	.	.	X
ftr-381	510	37	deborah	deborah	PROPN
ftr-381	510	38	h.	h.	PROPN
ftr-381	510	39	schenk	schenk	PROPN
ftr-381	510	40	,	,	PUNCT
ftr-381	510	41	a	a	DET
ftr-381	510	42	positive	positive	ADJ
ftr-381	510	43	account	account	NOUN
ftr-381	510	44	of	of	ADP
ftr-381	510	45	the	the	DET
ftr-381	510	46	realization	realization	NOUN
ftr-381	510	47	rule	rule	NOUN
ftr-381	510	48	,	,	PUNCT
ftr-381	510	49	57	57	NUM
ftr-381	510	50	tax	tax	NOUN
ftr-381	510	51	l.	l.	PROPN
ftr-381	510	52	rev	rev	PROPN
ftr-381	510	53	.	.	PROPN
ftr-381	510	54	355	355	NUM
ftr-381	510	55	(	(	PUNCT
ftr-381	510	56	2004	2004	NUM
ftr-381	510	57	)	)	PUNCT
ftr-381	510	58	.	.	PUNCT
ftr-381	511	1	similarly	similarly	ADV
ftr-381	511	2	,	,	PUNCT
ftr-381	511	3	the	the	DET
ftr-381	511	4	blanket	blanket	NOUN
ftr-381	511	5	exclusion	exclusion	NOUN
ftr-381	511	6	of	of	ADP
ftr-381	511	7	gifts	gift	NOUN
ftr-381	511	8	can	can	AUX
ftr-381	511	9	not	not	PART
ftr-381	511	10	be	be	AUX
ftr-381	511	11	justified	justify	VERB
ftr-381	511	12	on	on	ADP
ftr-381	511	13	similar	similar	ADJ
ftr-381	511	14	grounds	ground	NOUN
ftr-381	511	15	because	because	SCONJ
ftr-381	511	16	numerous	numerous	ADJ
ftr-381	511	17	gifts	gift	NOUN
ftr-381	511	18	are	be	AUX
ftr-381	511	19	liquid	liquid	ADJ
ftr-381	511	20	or	or	CCONJ
ftr-381	511	21	readily	readily	ADV
ftr-381	511	22	valued	value	VERB
ftr-381	511	23	.	.	PUNCT
ftr-381	512	1	73	73	NUM
ftr-381	512	2	.	.	PUNCT
ftr-381	513	1	as	as	SCONJ
ftr-381	513	2	described	describe	VERB
ftr-381	513	3	above	above	ADV
ftr-381	513	4	,	,	PUNCT
ftr-381	513	5	another	another	DET
ftr-381	513	6	way	way	NOUN
ftr-381	513	7	to	to	PART
ftr-381	513	8	solve	solve	VERB
ftr-381	513	9	this	this	DET
ftr-381	513	10	perceived	perceive	VERB
ftr-381	513	11	problem	problem	NOUN
ftr-381	513	12	is	be	AUX
ftr-381	513	13	to	to	PART
ftr-381	513	14	allow	allow	VERB
ftr-381	513	15	the	the	DET
ftr-381	513	16	donor	donor	NOUN
ftr-381	513	17	a	a	DET
ftr-381	513	18	deduction	deduction	NOUN
ftr-381	513	19	against	against	ADP
ftr-381	513	20	income	income	NOUN
ftr-381	513	21	and	and	CCONJ
ftr-381	513	22	include	include	VERB
ftr-381	513	23	gifts	gift	NOUN
ftr-381	513	24	in	in	ADP
ftr-381	513	25	the	the	DET
ftr-381	513	26	donee	donee	NOUN
ftr-381	513	27	’s	’s	PART
ftr-381	513	28	income	income	NOUN
ftr-381	513	29	.	.	PUNCT
ftr-381	514	1	allowing	allow	VERB
ftr-381	514	2	such	such	DET
ftr-381	514	3	a	a	DET
ftr-381	514	4	deduction	deduction	NOUN
ftr-381	514	5	is	be	AUX
ftr-381	514	6	arguably	arguably	ADV
ftr-381	514	7	the	the	DET
ftr-381	514	8	correct	correct	ADJ
ftr-381	514	9	result	result	NOUN
ftr-381	514	10	under	under	ADP
ftr-381	514	11	the	the	DET
ftr-381	514	12	haig	haig	PROPN
ftr-381	514	13	-	-	PUNCT
ftr-381	514	14	simons	simons	PROPN
ftr-381	514	15	definition	definition	NOUN
ftr-381	514	16	of	of	ADP
ftr-381	514	17	income	income	NOUN
ftr-381	514	18	,	,	PUNCT
ftr-381	514	19	because	because	SCONJ
ftr-381	514	20	the	the	DET
ftr-381	514	21	giving	giving	NOUN
ftr-381	514	22	of	of	ADP
ftr-381	514	23	a	a	DET
ftr-381	514	24	gift	gift	NOUN
ftr-381	514	25	may	may	AUX
ftr-381	514	26	not	not	PART
ftr-381	514	27	count	count	VERB
ftr-381	514	28	as	as	ADP
ftr-381	514	29	consumption	consumption	NOUN
ftr-381	514	30	.	.	PUNCT
ftr-381	515	1	however	however	ADV
ftr-381	515	2	,	,	PUNCT
ftr-381	515	3	this	this	DET
ftr-381	515	4	solution	solution	NOUN
ftr-381	515	5	could	could	AUX
ftr-381	515	6	lead	lead	VERB
ftr-381	515	7	to	to	ADP
ftr-381	515	8	income	income	NOUN
ftr-381	515	9	shifting	shift	VERB
ftr-381	515	10	if	if	SCONJ
ftr-381	515	11	the	the	DET
ftr-381	515	12	donee	donee	NOUN
ftr-381	515	13	is	be	AUX
ftr-381	515	14	in	in	ADP
ftr-381	515	15	a	a	DET
ftr-381	515	16	lower	low	ADJ
ftr-381	515	17	tax	tax	NOUN
ftr-381	515	18	bracket	bracket	NOUN
ftr-381	515	19	than	than	ADP
ftr-381	515	20	the	the	DET
ftr-381	515	21	donor	donor	NOUN
ftr-381	515	22	.	.	PUNCT
ftr-381	516	1	thus	thus	ADV
ftr-381	516	2	,	,	PUNCT
ftr-381	516	3	the	the	DET
ftr-381	516	4	denial	denial	NOUN
ftr-381	516	5	of	of	ADP
ftr-381	516	6	a	a	DET
ftr-381	516	7	deduction	deduction	NOUN
ftr-381	516	8	for	for	ADP
ftr-381	516	9	gifts	gift	NOUN
ftr-381	516	10	,	,	PUNCT
ftr-381	516	11	combined	combine	VERB
ftr-381	516	12	with	with	ADP
ftr-381	516	13	the	the	DET
ftr-381	516	14	exclusion	exclusion	NOUN
ftr-381	516	15	of	of	ADP
ftr-381	516	16	gifts	gift	NOUN
ftr-381	516	17	from	from	ADP
ftr-381	516	18	income	income	NOUN
ftr-381	516	19	,	,	PUNCT
ftr-381	516	20	can	can	AUX
ftr-381	516	21	be	be	AUX
ftr-381	516	22	viewed	view	VERB
ftr-381	516	23	as	as	ADP
ftr-381	516	24	a	a	DET
ftr-381	516	25	second	second	ADV
ftr-381	516	26	-	-	PUNCT
ftr-381	516	27	best	good	ADJ
ftr-381	516	28	solution	solution	NOUN
ftr-381	516	29	to	to	ADP
ftr-381	516	30	the	the	DET
ftr-381	516	31	potential	potential	ADJ
ftr-381	516	32	double	double	ADJ
ftr-381	516	33	taxation	taxation	NOUN
ftr-381	516	34	of	of	ADP
ftr-381	516	35	gifts	gift	NOUN
ftr-381	516	36	.	.	PUNCT
ftr-381	517	1	see	see	VERB
ftr-381	517	2	,	,	PUNCT
ftr-381	517	3	e.g.	e.g.	ADV
ftr-381	517	4	,	,	PUNCT
ftr-381	517	5	andrews	andrews	PROPN
ftr-381	517	6	,	,	PUNCT
ftr-381	517	7	surpa	surpa	ADV
ftr-381	517	8	note	note	VERB
ftr-381	517	9	67	67	NUM
ftr-381	517	10	.	.	PUNCT
ftr-381	518	1	is	be	AUX
ftr-381	518	2	likely	likely	ADV
ftr-381	518	3	overbroad	overbroad	NOUN
ftr-381	518	4	.	.	PUNCT
ftr-381	519	1	for	for	ADP
ftr-381	519	2	instance	instance	NOUN
ftr-381	519	3	,	,	PUNCT
ftr-381	519	4	if	if	SCONJ
ftr-381	519	5	the	the	DET
ftr-381	519	6	concern	concern	NOUN
ftr-381	519	7	is	be	AUX
ftr-381	519	8	liquidity	liquidity	NOUN
ftr-381	519	9	or	or	CCONJ
ftr-381	519	10	valuation72	valuation72	NOUN
ftr-381	519	11	difficulties	difficulty	NOUN
ftr-381	519	12	,	,	PUNCT
ftr-381	519	13	there	there	PRON
ftr-381	519	14	is	be	VERB
ftr-381	519	15	no	no	DET
ftr-381	519	16	reason	reason	NOUN
ftr-381	519	17	to	to	PART
ftr-381	519	18	exclude	exclude	VERB
ftr-381	519	19	cash	cash	NOUN
ftr-381	519	20	gifts	gift	NOUN
ftr-381	519	21	.	.	PUNCT
ftr-381	520	1	if	if	SCONJ
ftr-381	520	2	the	the	DET
ftr-381	520	3	concern	concern	NOUN
ftr-381	520	4	is	be	AUX
ftr-381	520	5	difficulties	difficulty	NOUN
ftr-381	520	6	distinguishing	distinguish	VERB
ftr-381	520	7	gifts	gift	NOUN
ftr-381	520	8	from	from	ADP
ftr-381	520	9	support	support	NOUN
ftr-381	520	10	obligations	obligation	NOUN
ftr-381	520	11	,	,	PUNCT
ftr-381	520	12	one	one	PRON
ftr-381	520	13	could	could	AUX
ftr-381	520	14	exclude	exclude	VERB
ftr-381	520	15	all	all	DET
ftr-381	520	16	gifts	gift	NOUN
ftr-381	520	17	up	up	ADP
ftr-381	520	18	to	to	ADP
ftr-381	520	19	a	a	DET
ftr-381	520	20	certain	certain	ADJ
ftr-381	520	21	amount	amount	NOUN
ftr-381	520	22	given	give	VERB
ftr-381	520	23	to	to	ADP
ftr-381	520	24	minor	minor	ADJ
ftr-381	520	25	children	child	NOUN
ftr-381	520	26	,	,	PUNCT
ftr-381	520	27	while	while	SCONJ
ftr-381	520	28	taxing	tax	VERB
ftr-381	520	29	the	the	DET
ftr-381	520	30	rest	rest	NOUN
ftr-381	520	31	.	.	PUNCT
ftr-381	521	1	the	the	DET
ftr-381	521	2	blanket	blanket	NOUN
ftr-381	521	3	exception	exception	NOUN
ftr-381	521	4	to	to	ADP
ftr-381	521	5	the	the	DET
ftr-381	521	6	exclusion	exclusion	NOUN
ftr-381	521	7	–	–	PUNCT
ftr-381	521	8	for	for	ADP
ftr-381	521	9	gifts	gift	NOUN
ftr-381	521	10	from	from	ADP
ftr-381	521	11	employers	employer	NOUN
ftr-381	521	12	to	to	ADP
ftr-381	521	13	employees	employee	NOUN
ftr-381	521	14	–	–	PUNCT
ftr-381	521	15	is	be	AUX
ftr-381	521	16	also	also	ADV
ftr-381	521	17	overbroad	overbroad	ADJ
ftr-381	521	18	in	in	SCONJ
ftr-381	521	19	that	that	SCONJ
ftr-381	521	20	it	it	PRON
ftr-381	521	21	likely	likely	ADV
ftr-381	521	22	includes	include	VERB
ftr-381	521	23	legitimate	legitimate	ADJ
ftr-381	521	24	gifts	gift	NOUN
ftr-381	521	25	in	in	ADP
ftr-381	521	26	income	income	NOUN
ftr-381	521	27	.	.	PUNCT
ftr-381	522	1	nonetheless	nonetheless	ADV
ftr-381	522	2	,	,	PUNCT
ftr-381	522	3	the	the	DET
ftr-381	522	4	bright	bright	ADJ
ftr-381	522	5	-	-	PUNCT
ftr-381	522	6	line	line	NOUN
ftr-381	522	7	nature	nature	NOUN
ftr-381	522	8	of	of	ADP
ftr-381	522	9	the	the	DET
ftr-381	522	10	rules	rule	NOUN
ftr-381	522	11	make	make	VERB
ftr-381	522	12	them	they	PRON
ftr-381	522	13	fairly	fairly	ADV
ftr-381	522	14	simple	simple	ADJ
ftr-381	522	15	to	to	PART
ftr-381	522	16	understand	understand	VERB
ftr-381	522	17	and	and	CCONJ
ftr-381	522	18	relatively	relatively	ADV
ftr-381	522	19	easy	easy	ADJ
ftr-381	522	20	to	to	PART
ftr-381	522	21	administer	administer	VERB
ftr-381	522	22	.	.	PUNCT
ftr-381	523	1	in	in	ADP
ftr-381	523	2	stark	stark	ADJ
ftr-381	523	3	contrast	contrast	NOUN
ftr-381	523	4	to	to	ADP
ftr-381	523	5	the	the	DET
ftr-381	523	6	bright	bright	ADJ
ftr-381	523	7	-	-	PUNCT
ftr-381	523	8	line	line	NOUN
ftr-381	523	9	federal	federal	ADJ
ftr-381	523	10	income	income	NOUN
ftr-381	523	11	tax	tax	NOUN
ftr-381	523	12	rule	rule	NOUN
ftr-381	523	13	,	,	PUNCT
ftr-381	523	14	the	the	DET
ftr-381	523	15	tithing	tithing	NOUN
ftr-381	523	16	rules	rule	NOUN
ftr-381	523	17	are	be	AUX
ftr-381	523	18	partially	partially	ADV
ftr-381	523	19	intent	intent	ADJ
ftr-381	523	20	-	-	PUNCT
ftr-381	523	21	based	base	VERB
ftr-381	523	22	and	and	CCONJ
ftr-381	523	23	narrowly	narrowly	ADV
ftr-381	523	24	tailored	tailor	VERB
ftr-381	523	25	to	to	PART
ftr-381	523	26	exclude	exclude	VERB
ftr-381	523	27	non	non	ADJ
ftr-381	523	28	-	-	ADJ
ftr-381	523	29	cash	cash	ADJ
ftr-381	523	30	gifts	gift	NOUN
ftr-381	523	31	and	and	CCONJ
ftr-381	523	32	inheritances	inheritance	NOUN
ftr-381	523	33	from	from	ADP
ftr-381	523	34	income	income	NOUN
ftr-381	523	35	only	only	ADV
ftr-381	523	36	where	where	SCONJ
ftr-381	523	37	demonstrated	demonstrate	VERB
ftr-381	523	38	liquidity	liquidity	NOUN
ftr-381	523	39	concerns	concern	NOUN
ftr-381	523	40	exist	exist	VERB
ftr-381	523	41	.	.	PUNCT
ftr-381	524	1	like	like	ADP
ftr-381	524	2	their	their	PRON
ftr-381	524	3	federal	federal	ADJ
ftr-381	524	4	tax	tax	NOUN
ftr-381	524	5	counterparts	counterpart	NOUN
ftr-381	524	6	,	,	PUNCT
ftr-381	524	7	the	the	DET
ftr-381	524	8	rabbis	rabbis	PROPN
ftr-381	524	9	who	who	PRON
ftr-381	524	10	developed	develop	VERB
ftr-381	524	11	the	the	DET
ftr-381	524	12	income	income	NOUN
ftr-381	524	13	definition	definition	NOUN
ftr-381	524	14	for	for	ADP
ftr-381	524	15	maaser	maaser	ADJ
ftr-381	524	16	kesafim	kesafim	NOUN
ftr-381	524	17	considered	consider	VERB
ftr-381	524	18	theoretical	theoretical	ADJ
ftr-381	524	19	and	and	CCONJ
ftr-381	524	20	policy	policy	NOUN
ftr-381	524	21	questions	question	NOUN
ftr-381	524	22	.	.	PUNCT
ftr-381	525	1	however	however	ADV
ftr-381	525	2	,	,	PUNCT
ftr-381	525	3	the	the	DET
ftr-381	525	4	rabbis	rabbis	PROPN
ftr-381	525	5	ignored	ignore	VERB
ftr-381	525	6	the	the	DET
ftr-381	525	7	question	question	NOUN
ftr-381	525	8	of	of	ADP
ftr-381	525	9	what	what	PRON
ftr-381	525	10	constitutes	constitute	VERB
ftr-381	525	11	consumption	consumption	NOUN
ftr-381	525	12	and	and	CCONJ
ftr-381	525	13	instead	instead	ADV
ftr-381	525	14	focused	focus	VERB
ftr-381	525	15	on	on	ADP
ftr-381	525	16	receipts	receipt	NOUN
ftr-381	525	17	.	.	PUNCT
ftr-381	526	1	as	as	ADP
ftr-381	526	2	a	a	DET
ftr-381	526	3	result	result	NOUN
ftr-381	526	4	,	,	PUNCT
ftr-381	526	5	they	they	PRON
ftr-381	526	6	have	have	AUX
ftr-381	526	7	uniformly	uniformly	ADV
ftr-381	526	8	concluded	conclude	VERB
ftr-381	526	9	that	that	SCONJ
ftr-381	526	10	gifts	gift	NOUN
ftr-381	526	11	and	and	CCONJ
ftr-381	526	12	inheritances	inheritance	NOUN
ftr-381	526	13	should	should	AUX
ftr-381	526	14	be	be	AUX
ftr-381	526	15	considered	consider	VERB
ftr-381	526	16	income	income	NOUN
ftr-381	526	17	.	.	PUNCT
ftr-381	527	1	their	their	PRON
ftr-381	527	2	analysis	analysis	NOUN
ftr-381	527	3	of	of	ADP
ftr-381	527	4	the	the	DET
ftr-381	527	5	issues	issue	NOUN
ftr-381	527	6	under	under	ADP
ftr-381	527	7	this	this	DET
ftr-381	527	8	standard	standard	NOUN
ftr-381	527	9	is	be	AUX
ftr-381	527	10	strikingly	strikingly	ADV
ftr-381	527	11	similar	similar	ADJ
ftr-381	527	12	to	to	ADP
ftr-381	527	13	our	our	PRON
ftr-381	527	14	own	own	ADJ
ftr-381	527	15	.	.	PUNCT
ftr-381	528	1	for	for	ADP
ftr-381	528	2	instance	instance	NOUN
ftr-381	528	3	,	,	PUNCT
ftr-381	528	4	one	one	NUM
ftr-381	528	5	of	of	ADP
ftr-381	528	6	the	the	DET
ftr-381	528	7	justifications	justification	NOUN
ftr-381	528	8	offered	offer	VERB
ftr-381	528	9	for	for	ADP
ftr-381	528	10	excluding	exclude	VERB
ftr-381	528	11	gifts	gift	NOUN
ftr-381	528	12	from	from	ADP
ftr-381	528	13	gross	gross	ADJ
ftr-381	528	14	income	income	NOUN
ftr-381	528	15	under	under	ADP
ftr-381	528	16	the	the	DET
ftr-381	528	17	federal	federal	ADJ
ftr-381	528	18	income	income	NOUN
ftr-381	528	19	tax	tax	NOUN
ftr-381	528	20	is	be	AUX
ftr-381	528	21	that	that	SCONJ
ftr-381	528	22	including	include	VERB
ftr-381	528	23	gifts	gift	NOUN
ftr-381	528	24	would	would	AUX
ftr-381	528	25	lead	lead	VERB
ftr-381	528	26	to	to	ADP
ftr-381	528	27	double	double	ADJ
ftr-381	528	28	taxation	taxation	NOUN
ftr-381	528	29	of	of	ADP
ftr-381	528	30	the	the	DET
ftr-381	528	31	gift	gift	NOUN
ftr-381	528	32	.	.	PUNCT
ftr-381	529	1	thus	thus	ADV
ftr-381	529	2	,	,	PUNCT
ftr-381	529	3	if	if	SCONJ
ftr-381	529	4	a	a	DET
ftr-381	529	5	works	work	NOUN
ftr-381	529	6	,	,	PUNCT
ftr-381	529	7	is	be	AUX
ftr-381	529	8	paid	pay	VERB
ftr-381	529	9	with	with	ADP
ftr-381	529	10	a	a	DET
ftr-381	529	11	$	$	SYM
ftr-381	529	12	100	100	NUM
ftr-381	529	13	bill	bill	NOUN
ftr-381	529	14	,	,	PUNCT
ftr-381	529	15	and	and	CCONJ
ftr-381	529	16	then	then	ADV
ftr-381	529	17	gives	give	VERB
ftr-381	529	18	that	that	SCONJ
ftr-381	529	19	$	$	SYM
ftr-381	529	20	100	100	NUM
ftr-381	529	21	bill	bill	NOUN
ftr-381	529	22	to	to	ADP
ftr-381	529	23	b	b	NOUN
ftr-381	529	24	,	,	PUNCT
ftr-381	529	25	both	both	PRON
ftr-381	529	26	a	a	PRON
ftr-381	529	27	and	and	CCONJ
ftr-381	529	28	b	b	NOUN
ftr-381	529	29	will	will	AUX
ftr-381	529	30	pay	pay	VERB
ftr-381	529	31	tax	tax	NOUN
ftr-381	529	32	on	on	ADP
ftr-381	529	33	the	the	DET
ftr-381	529	34	same	same	ADJ
ftr-381	529	35	$	$	SYM
ftr-381	529	36	100	100	NUM
ftr-381	529	37	bill	bill	NOUN
ftr-381	529	38	if	if	SCONJ
ftr-381	529	39	gifts	gift	NOUN
ftr-381	529	40	are	be	AUX
ftr-381	529	41	included	include	VERB
ftr-381	529	42	in	in	ADP
ftr-381	529	43	income	income	NOUN
ftr-381	529	44	.	.	PUNCT
ftr-381	530	1	some	some	PRON
ftr-381	530	2	see	see	VERB
ftr-381	530	3	a	a	DET
ftr-381	530	4	rule	rule	NOUN
ftr-381	530	5	excluding	exclude	VERB
ftr-381	530	6	gifts	gift	NOUN
ftr-381	530	7	from	from	ADP
ftr-381	530	8	income	income	NOUN
ftr-381	530	9	as	as	ADP
ftr-381	530	10	necessary	necessary	ADJ
ftr-381	530	11	to	to	PART
ftr-381	530	12	prevent	prevent	VERB
ftr-381	530	13	this	this	DET
ftr-381	530	14	purportedly	purportedly	ADV
ftr-381	530	15	unjust	unjust	ADJ
ftr-381	530	16	result	result	NOUN
ftr-381	530	17	.	.	PUNCT
ftr-381	531	1	in	in	ADP
ftr-381	531	2	response	response	NOUN
ftr-381	531	3	to	to	ADP
ftr-381	531	4	this	this	DET
ftr-381	531	5	claim,73	claim,73	NOUN
ftr-381	531	6	victor	victor	PROPN
ftr-381	531	7	thuronyi	thuronyi	PROPN
ftr-381	531	8	raised	raise	VERB
ftr-381	531	9	the	the	DET
ftr-381	531	10	following	follow	VERB
ftr-381	531	11	argument	argument	NOUN
ftr-381	531	12	:	:	PUNCT
ftr-381	531	13	if	if	SCONJ
ftr-381	531	14	individuals	individual	NOUN
ftr-381	531	15	should	should	AUX
ftr-381	531	16	be	be	AUX
ftr-381	531	17	treated	treat	VERB
ftr-381	531	18	separately	separately	ADV
ftr-381	531	19	,	,	PUNCT
ftr-381	531	20	the	the	DET
ftr-381	531	21	fact	fact	NOUN
ftr-381	531	22	that	that	SCONJ
ftr-381	531	23	the	the	DET
ftr-381	531	24	donor	donor	NOUN
ftr-381	531	25	paid	pay	VERB
ftr-381	531	26	tax	tax	NOUN
ftr-381	531	27	should	should	AUX
ftr-381	531	28	be	be	AUX
ftr-381	531	29	irrelevant	irrelevant	ADJ
ftr-381	531	30	to	to	ADP
ftr-381	531	31	the	the	DET
ftr-381	531	32	treatment	treatment	NOUN
ftr-381	531	33	of	of	ADP
ftr-381	531	34	the	the	DET
ftr-381	531	35	donee	donee	NOUN
ftr-381	531	36	.	.	PUNCT
ftr-381	531	37	.	.	PUNCT
ftr-381	531	38	.	.	PUNCT
ftr-381	532	1	.	.	PUNCT
ftr-381	533	1	moreover	moreover	ADV
ftr-381	533	2	,	,	PUNCT
ftr-381	533	3	it	it	PRON
ftr-381	533	4	is	be	AUX
ftr-381	533	5	not	not	PART
ftr-381	533	6	accurate	accurate	ADJ
ftr-381	533	7	to	to	PART
ftr-381	533	8	say	say	VERB
ftr-381	533	9	that	that	SCONJ
ftr-381	533	10	the	the	DET
ftr-381	533	11	gift	gift	NOUN
ftr-381	533	12	is	be	AUX
ftr-381	533	13	taxed	tax	VERB
ftr-381	533	14	twice	twice	ADV
ftr-381	533	15	.	.	PUNCT
ftr-381	534	1	what	what	PRON
ftr-381	534	2	is	be	AUX
ftr-381	534	3	taxed	tax	VERB
ftr-381	534	4	is	be	AUX
ftr-381	534	5	,	,	PUNCT
ftr-381	534	6	first	first	ADV
ftr-381	534	7	,	,	PUNCT
ftr-381	534	8	the	the	DET
ftr-381	534	9	amount	amount	NOUN
ftr-381	534	10	earned	earn	VERB
ftr-381	534	11	by	by	ADP
ftr-381	534	12	the	the	DET
ftr-381	534	13	donor	donor	NOUN
ftr-381	534	14	,	,	PUNCT
ftr-381	534	15	and	and	CCONJ
ftr-381	534	16	,	,	PUNCT
ftr-381	534	17	second	second	ADJ
ftr-381	534	18	,	,	PUNCT
ftr-381	534	19	the	the	DET
ftr-381	534	20	amount	amount	NOUN
ftr-381	534	21	transferred	transfer	VERB
ftr-381	534	22	to	to	ADP
ftr-381	534	23	the	the	DET
ftr-381	534	24	donee	donee	NOUN
ftr-381	534	25	.	.	PUNCT
ftr-381	535	1	the	the	DET
ftr-381	535	2	2007	2007	NUM
ftr-381	535	3	]	]	X
ftr-381	535	4	maaser	maaser	ADJ
ftr-381	535	5	kesafim	kesafim	NOUN
ftr-381	535	6	and	and	CCONJ
ftr-381	535	7	the	the	DET
ftr-381	535	8	development	development	NOUN
ftr-381	535	9	of	of	ADP
ftr-381	535	10	tax	tax	NOUN
ftr-381	535	11	law	law	NOUN
ftr-381	535	12	173	173	NUM
ftr-381	535	13	74	74	NUM
ftr-381	535	14	.	.	PUNCT
ftr-381	536	1	victor	victor	PROPN
ftr-381	536	2	thuronyi	thuronyi	PROPN
ftr-381	536	3	,	,	PUNCT
ftr-381	536	4	the	the	DET
ftr-381	536	5	concept	concept	NOUN
ftr-381	536	6	of	of	ADP
ftr-381	536	7	income	income	NOUN
ftr-381	536	8	,	,	PUNCT
ftr-381	536	9	46	46	NUM
ftr-381	536	10	tax	tax	NOUN
ftr-381	536	11	l.	l.	PROPN
ftr-381	536	12	rev	rev	PROPN
ftr-381	536	13	.	.	PROPN
ftr-381	536	14	45	45	NUM
ftr-381	536	15	,	,	PUNCT
ftr-381	536	16	74	74	NUM
ftr-381	536	17	(	(	PUNCT
ftr-381	536	18	1990	1990	NUM
ftr-381	536	19	)	)	PUNCT
ftr-381	536	20	.	.	PUNCT
ftr-381	537	1	as	as	SCONJ
ftr-381	537	2	discussed	discuss	VERB
ftr-381	537	3	more	more	ADV
ftr-381	537	4	fully	fully	ADV
ftr-381	537	5	in	in	ADP
ftr-381	537	6	the	the	DET
ftr-381	537	7	text	text	NOUN
ftr-381	537	8	above	above	ADP
ftr-381	537	9	,	,	PUNCT
ftr-381	537	10	several	several	ADJ
ftr-381	537	11	scholars	scholar	NOUN
ftr-381	537	12	disagree	disagree	VERB
ftr-381	537	13	with	with	ADP
ftr-381	537	14	this	this	DET
ftr-381	537	15	reasoning	reasoning	NOUN
ftr-381	537	16	,	,	PUNCT
ftr-381	537	17	claiming	claim	VERB
ftr-381	537	18	that	that	SCONJ
ftr-381	537	19	the	the	DET
ftr-381	537	20	giving	giving	NOUN
ftr-381	537	21	of	of	ADP
ftr-381	537	22	a	a	DET
ftr-381	537	23	gift	gift	NOUN
ftr-381	537	24	can	can	AUX
ftr-381	537	25	not	not	PART
ftr-381	537	26	properly	properly	ADV
ftr-381	537	27	be	be	AUX
ftr-381	537	28	considered	consider	VERB
ftr-381	537	29	consumption	consumption	NOUN
ftr-381	537	30	and	and	CCONJ
ftr-381	537	31	that	that	SCONJ
ftr-381	537	32	it	it	PRON
ftr-381	537	33	therefore	therefore	ADV
ftr-381	537	34	can	can	AUX
ftr-381	537	35	not	not	PART
ftr-381	537	36	be	be	AUX
ftr-381	537	37	considered	consider	VERB
ftr-381	537	38	income	income	NOUN
ftr-381	537	39	.	.	PUNCT
ftr-381	538	1	the	the	DET
ftr-381	538	2	point	point	NOUN
ftr-381	538	3	here	here	ADV
ftr-381	538	4	is	be	AUX
ftr-381	538	5	not	not	PART
ftr-381	538	6	to	to	PART
ftr-381	538	7	show	show	VERB
ftr-381	538	8	that	that	SCONJ
ftr-381	538	9	thuronyi	thuronyi	NOUN
ftr-381	538	10	is	be	AUX
ftr-381	538	11	correct	correct	ADJ
ftr-381	538	12	but	but	CCONJ
ftr-381	538	13	rather	rather	ADV
ftr-381	538	14	that	that	SCONJ
ftr-381	538	15	the	the	DET
ftr-381	538	16	analysis	analysis	NOUN
ftr-381	538	17	employed	employ	VERB
ftr-381	538	18	in	in	ADP
ftr-381	538	19	the	the	DET
ftr-381	538	20	federal	federal	ADJ
ftr-381	538	21	income	income	NOUN
ftr-381	538	22	tax	tax	NOUN
ftr-381	538	23	and	and	CCONJ
ftr-381	538	24	tithing	tithing	NOUN
ftr-381	538	25	literature	literature	NOUN
ftr-381	538	26	is	be	AUX
ftr-381	538	27	often	often	ADV
ftr-381	538	28	the	the	DET
ftr-381	538	29	same	same	ADJ
ftr-381	538	30	.	.	PUNCT
ftr-381	539	1	75	75	NUM
ftr-381	539	2	.	.	PUNCT
ftr-381	539	3	karo	karo	PROPN
ftr-381	539	4	,	,	PUNCT
ftr-381	539	5	shulchan	shulchan	PROPN
ftr-381	539	6	aruch	aruch	PROPN
ftr-381	539	7	,	,	PUNCT
ftr-381	539	8	yoreh	yoreh	NOUN
ftr-381	539	9	de’ah	de’ah	PROPN
ftr-381	539	10	331:16	331:16	NUM
ftr-381	539	11	.	.	PUNCT
ftr-381	540	1	76	76	NUM
ftr-381	540	2	.	.	PUNCT
ftr-381	541	1	shelah	shelah	PROPN
ftr-381	541	2	,	,	PUNCT
ftr-381	541	3	laws	law	NOUN
ftr-381	541	4	of	of	ADP
ftr-381	541	5	charity	charity	NOUN
ftr-381	541	6	and	and	CCONJ
ftr-381	541	7	maaser	maaser	NOUN
ftr-381	541	8	,	,	PUNCT
ftr-381	541	9	mk	mk	PROPN
ftr-381	541	10	at	at	ADP
ftr-381	541	11	42	42	NUM
ftr-381	541	12	(	(	PUNCT
ftr-381	541	13	“	"	PUNCT
ftr-381	541	14	it	it	PRON
ftr-381	541	15	seems	seem	VERB
ftr-381	541	16	to	to	ADP
ftr-381	541	17	me	i	PRON
ftr-381	541	18	that	that	SCONJ
ftr-381	541	19	a	a	DET
ftr-381	541	20	person	person	NOUN
ftr-381	541	21	is	be	AUX
ftr-381	541	22	obliged	oblige	VERB
ftr-381	541	23	to	to	PART
ftr-381	541	24	give	give	VERB
ftr-381	541	25	maaser	maaser	NOUN
ftr-381	541	26	from	from	ADP
ftr-381	541	27	an	an	DET
ftr-381	541	28	inheritance	inheritance	NOUN
ftr-381	541	29	which	which	PRON
ftr-381	541	30	he	he	PRON
ftr-381	541	31	has	have	AUX
ftr-381	541	32	inherited	inherit	VERB
ftr-381	541	33	from	from	ADP
ftr-381	541	34	his	his	PRON
ftr-381	541	35	father	father	NOUN
ftr-381	541	36	.	.	PUNCT
ftr-381	542	1	even	even	ADV
ftr-381	542	2	if	if	SCONJ
ftr-381	542	3	his	his	PRON
ftr-381	542	4	father	father	NOUN
ftr-381	542	5	was	be	AUX
ftr-381	542	6	careful	careful	ADJ
ftr-381	542	7	to	to	PART
ftr-381	542	8	separate	separate	VERB
ftr-381	542	9	maaser	maaser	NOUN
ftr-381	542	10	during	during	ADP
ftr-381	542	11	his	his	PRON
ftr-381	542	12	lifetime	lifetime	NOUN
ftr-381	542	13	,	,	PUNCT
ftr-381	542	14	this	this	PRON
ftr-381	542	15	does	do	AUX
ftr-381	542	16	not	not	PART
ftr-381	542	17	exempt	exempt	VERB
ftr-381	542	18	the	the	DET
ftr-381	542	19	son	son	NOUN
ftr-381	542	20	from	from	ADP
ftr-381	542	21	separating	separate	VERB
ftr-381	542	22	from	from	ADP
ftr-381	542	23	what	what	PRON
ftr-381	542	24	the	the	DET
ftr-381	542	25	almighty	almighty	NOUN
ftr-381	542	26	has	have	AUX
ftr-381	542	27	granted	grant	VERB
ftr-381	542	28	him	he	PRON
ftr-381	542	29	.	.	PUNCT
ftr-381	543	1	one	one	PRON
ftr-381	543	2	can	can	AUX
ftr-381	543	3	not	not	PART
ftr-381	543	4	argue	argue	VERB
ftr-381	543	5	that	that	SCONJ
ftr-381	543	6	the	the	DET
ftr-381	543	7	son	son	NOUN
ftr-381	543	8	takes	take	VERB
ftr-381	543	9	the	the	DET
ftr-381	543	10	place	place	NOUN
ftr-381	543	11	of	of	ADP
ftr-381	543	12	the	the	DET
ftr-381	543	13	father	father	NOUN
ftr-381	543	14	since	since	SCONJ
ftr-381	543	15	the	the	DET
ftr-381	543	16	son	son	NOUN
ftr-381	543	17	represents	represent	VERB
ftr-381	543	18	a	a	DET
ftr-381	543	19	different	different	ADJ
ftr-381	543	20	ownership	ownership	NOUN
ftr-381	543	21	.	.	PUNCT
ftr-381	543	22	”	"	PUNCT
ftr-381	543	23	)	)	PUNCT
ftr-381	543	24	.	.	PUNCT
ftr-381	544	1	see	see	VERB
ftr-381	544	2	also	also	ADV
ftr-381	544	3	epstein	epstein	PROPN
ftr-381	544	4	,	,	PUNCT
ftr-381	544	5	aruch	aruch	ADJ
ftr-381	544	6	hashulchan	hashulchan	PROPN
ftr-381	544	7	,	,	PUNCT
ftr-381	544	8	yoreh	yoreh	NOUN
ftr-381	544	9	de’ah	de’ah	PROPN
ftr-381	544	10	249:6	249:6	NUM
ftr-381	544	11	.	.	PROPN
ftr-381	545	1	77	77	NUM
ftr-381	545	2	.	.	PUNCT
ftr-381	546	1	this	this	DET
ftr-381	546	2	conception	conception	NOUN
ftr-381	546	3	of	of	ADP
ftr-381	546	4	the	the	DET
ftr-381	546	5	obligation	obligation	NOUN
ftr-381	546	6	is	be	AUX
ftr-381	546	7	in	in	ADP
ftr-381	546	8	marked	mark	VERB
ftr-381	546	9	contrast	contrast	NOUN
ftr-381	546	10	to	to	ADP
ftr-381	546	11	that	that	PRON
ftr-381	546	12	in	in	ADP
ftr-381	546	13	agricultural	agricultural	ADJ
ftr-381	546	14	tithing	tithing	NOUN
ftr-381	546	15	,	,	PUNCT
ftr-381	546	16	where	where	SCONJ
ftr-381	546	17	the	the	DET
ftr-381	546	18	obligation	obligation	NOUN
ftr-381	546	19	follows	follow	VERB
ftr-381	546	20	the	the	DET
ftr-381	546	21	property	property	NOUN
ftr-381	546	22	.	.	PUNCT
ftr-381	547	1	this	this	DET
ftr-381	547	2	difference	difference	NOUN
ftr-381	547	3	between	between	ADP
ftr-381	547	4	the	the	DET
ftr-381	547	5	nature	nature	NOUN
ftr-381	547	6	of	of	ADP
ftr-381	547	7	the	the	DET
ftr-381	547	8	obligation	obligation	NOUN
ftr-381	547	9	for	for	ADP
ftr-381	547	10	agricultural	agricultural	ADJ
ftr-381	547	11	tithing	tithing	NOUN
ftr-381	547	12	and	and	CCONJ
ftr-381	547	13	maaser	maaser	NOUN
ftr-381	547	14	kesafim	kesafim	NOUN
ftr-381	547	15	reflects	reflect	VERB
ftr-381	547	16	the	the	DET
ftr-381	547	17	underlying	underlie	VERB
ftr-381	547	18	sources	source	NOUN
ftr-381	547	19	of	of	ADP
ftr-381	547	20	the	the	DET
ftr-381	547	21	obligations	obligation	NOUN
ftr-381	547	22	and	and	CCONJ
ftr-381	547	23	the	the	DET
ftr-381	547	24	functions	function	NOUN
ftr-381	547	25	they	they	PRON
ftr-381	547	26	serve	serve	VERB
ftr-381	547	27	.	.	PUNCT
ftr-381	548	1	god	god	PROPN
ftr-381	548	2	has	have	VERB
ftr-381	548	3	a	a	DET
ftr-381	548	4	special	special	ADJ
ftr-381	548	5	claim	claim	NOUN
ftr-381	548	6	on	on	ADP
ftr-381	548	7	the	the	DET
ftr-381	548	8	produce	produce	NOUN
ftr-381	548	9	grown	grow	VERB
ftr-381	548	10	in	in	ADP
ftr-381	548	11	israel	israel	PROPN
ftr-381	548	12	,	,	PUNCT
ftr-381	548	13	and	and	CCONJ
ftr-381	548	14	food	food	NOUN
ftr-381	548	15	is	be	AUX
ftr-381	548	16	tevel	tevel	ADJ
ftr-381	548	17	(	(	PUNCT
ftr-381	548	18	prohibited	prohibit	VERB
ftr-381	548	19	)	)	PUNCT
ftr-381	548	20	until	until	SCONJ
ftr-381	548	21	god	god	PROPN
ftr-381	548	22	’s	’s	PART
ftr-381	548	23	portion	portion	NOUN
ftr-381	548	24	has	have	AUX
ftr-381	548	25	been	be	AUX
ftr-381	548	26	separated	separate	VERB
ftr-381	548	27	out	out	ADP
ftr-381	548	28	.	.	PUNCT
ftr-381	549	1	once	once	SCONJ
ftr-381	549	2	that	that	PRON
ftr-381	549	3	has	have	AUX
ftr-381	549	4	occurred	occur	VERB
ftr-381	549	5	,	,	PUNCT
ftr-381	549	6	the	the	DET
ftr-381	549	7	food	food	NOUN
ftr-381	549	8	may	may	AUX
ftr-381	549	9	be	be	AUX
ftr-381	549	10	eaten	eat	VERB
ftr-381	549	11	,	,	PUNCT
ftr-381	549	12	and	and	CCONJ
ftr-381	549	13	a	a	DET
ftr-381	549	14	second	second	ADJ
ftr-381	549	15	owner	owner	NOUN
ftr-381	549	16	of	of	ADP
ftr-381	549	17	the	the	DET
ftr-381	549	18	produce	produce	NOUN
ftr-381	549	19	has	have	VERB
ftr-381	549	20	no	no	DET
ftr-381	549	21	obligation	obligation	NOUN
ftr-381	549	22	to	to	PART
ftr-381	549	23	remove	remove	VERB
ftr-381	549	24	additional	additional	ADJ
ftr-381	549	25	amounts	amount	NOUN
ftr-381	549	26	.	.	PUNCT
ftr-381	550	1	however	however	ADV
ftr-381	550	2	,	,	PUNCT
ftr-381	550	3	where	where	SCONJ
ftr-381	550	4	gift	gift	NOUN
ftr-381	550	5	is	be	AUX
ftr-381	550	6	taxed	tax	VERB
ftr-381	550	7	only	only	ADV
ftr-381	550	8	once	once	ADV
ftr-381	550	9	,	,	PUNCT
ftr-381	550	10	to	to	ADP
ftr-381	550	11	the	the	DET
ftr-381	550	12	donee	donee	NOUN
ftr-381	550	13	.	.	PUNCT
ftr-381	551	1	thus	thus	ADV
ftr-381	551	2	,	,	PUNCT
ftr-381	551	3	a	a	DET
ftr-381	551	4	gift	gift	NOUN
ftr-381	551	5	is	be	AUX
ftr-381	551	6	no	no	PRON
ftr-381	551	7	more	more	ADV
ftr-381	551	8	subject	subject	ADJ
ftr-381	551	9	to	to	ADP
ftr-381	551	10	double	double	ADJ
ftr-381	551	11	taxation	taxation	NOUN
ftr-381	551	12	than	than	SCONJ
ftr-381	551	13	is	be	AUX
ftr-381	551	14	a	a	DET
ftr-381	551	15	payment	payment	NOUN
ftr-381	551	16	for	for	ADP
ftr-381	551	17	personal	personal	ADJ
ftr-381	551	18	services	service	NOUN
ftr-381	551	19	,	,	PUNCT
ftr-381	551	20	which	which	PRON
ftr-381	551	21	is	be	AUX
ftr-381	551	22	also	also	ADV
ftr-381	551	23	“	"	PUNCT
ftr-381	551	24	taxed	tax	VERB
ftr-381	551	25	twice	twice	ADV
ftr-381	551	26	”	"	PUNCT
ftr-381	551	27	–	–	PUNCT
ftr-381	551	28	once	once	ADV
ftr-381	551	29	when	when	SCONJ
ftr-381	551	30	earned	earn	VERB
ftr-381	551	31	by	by	ADP
ftr-381	551	32	the	the	DET
ftr-381	551	33	payor	payor	NOUN
ftr-381	551	34	and	and	CCONJ
ftr-381	551	35	again	again	ADV
ftr-381	551	36	when	when	SCONJ
ftr-381	551	37	received	receive	VERB
ftr-381	551	38	by	by	ADP
ftr-381	551	39	the	the	DET
ftr-381	551	40	payee.74	payee.74	ADJ
ftr-381	551	41	four	four	NUM
ftr-381	551	42	hundred	hundred	NUM
ftr-381	551	43	years	year	NOUN
ftr-381	551	44	earlier	early	ADV
ftr-381	551	45	,	,	PUNCT
ftr-381	551	46	rabbi	rabbi	ADJ
ftr-381	551	47	karo	karo	NOUN
ftr-381	551	48	(	(	PUNCT
ftr-381	551	49	1488	1488	NUM
ftr-381	551	50	-	-	SYM
ftr-381	551	51	1575	1575	NUM
ftr-381	551	52	)	)	PUNCT
ftr-381	551	53	made	make	VERB
ftr-381	551	54	this	this	DET
ftr-381	551	55	same	same	ADJ
ftr-381	551	56	point	point	NOUN
ftr-381	551	57	,	,	PUNCT
ftr-381	551	58	only	only	ADV
ftr-381	551	59	in	in	ADP
ftr-381	551	60	the	the	DET
ftr-381	551	61	context	context	NOUN
ftr-381	551	62	of	of	ADP
ftr-381	551	63	dowries	dowry	NOUN
ftr-381	551	64	and	and	CCONJ
ftr-381	551	65	maaser	maaser	ADJ
ftr-381	551	66	kesafim	kesafim	NOUN
ftr-381	551	67	:	:	PUNCT
ftr-381	551	68	i	i	PRON
ftr-381	551	69	have	have	AUX
ftr-381	551	70	seen	see	VERB
ftr-381	551	71	some	some	PRON
ftr-381	551	72	who	who	PRON
ftr-381	551	73	say	say	VERB
ftr-381	551	74	that	that	DET
ftr-381	551	75	maaser	maaser	NOUN
ftr-381	551	76	need	need	AUX
ftr-381	551	77	only	only	ADV
ftr-381	551	78	be	be	AUX
ftr-381	551	79	separated	separate	VERB
ftr-381	551	80	from	from	ADP
ftr-381	551	81	the	the	DET
ftr-381	551	82	dowry	dowry	NOUN
ftr-381	551	83	which	which	PRON
ftr-381	551	84	the	the	DET
ftr-381	551	85	bride	bride	NOUN
ftr-381	551	86	gives	give	VERB
ftr-381	551	87	the	the	DET
ftr-381	551	88	bridegroom	bridegroom	NOUN
ftr-381	551	89	,	,	PUNCT
ftr-381	551	90	but	but	CCONJ
ftr-381	551	91	not	not	PART
ftr-381	551	92	from	from	ADP
ftr-381	551	93	the	the	DET
ftr-381	551	94	dowry	dowry	NOUN
ftr-381	551	95	which	which	PRON
ftr-381	551	96	the	the	DET
ftr-381	551	97	bridegroom	bridegroom	NOUN
ftr-381	551	98	’s	’s	PART
ftr-381	551	99	father	father	NOUN
ftr-381	551	100	gives	give	VERB
ftr-381	551	101	him	he	PRON
ftr-381	551	102	.	.	PUNCT
ftr-381	552	1	the	the	DET
ftr-381	552	2	reason	reason	NOUN
ftr-381	552	3	put	put	VERB
ftr-381	552	4	forward	forward	ADV
ftr-381	552	5	is	be	AUX
ftr-381	552	6	that	that	SCONJ
ftr-381	552	7	his	his	PRON
ftr-381	552	8	father	father	NOUN
ftr-381	552	9	has	have	AUX
ftr-381	552	10	already	already	ADV
ftr-381	552	11	separated	separate	VERB
ftr-381	552	12	maaser	maaser	NOUN
ftr-381	552	13	from	from	ADP
ftr-381	552	14	this	this	DET
ftr-381	552	15	money	money	NOUN
ftr-381	552	16	.	.	PUNCT
ftr-381	553	1	i	i	PRON
ftr-381	553	2	was	be	AUX
ftr-381	553	3	amazed	amazed	ADJ
ftr-381	553	4	at	at	ADP
ftr-381	553	5	this	this	DET
ftr-381	553	6	suggestion	suggestion	NOUN
ftr-381	553	7	.	.	PUNCT
ftr-381	554	1	what	what	PRON
ftr-381	554	2	is	be	AUX
ftr-381	554	3	the	the	DET
ftr-381	554	4	basis	basis	NOUN
ftr-381	554	5	for	for	ADP
ftr-381	554	6	it	it	PRON
ftr-381	554	7	?	?	PUNCT
ftr-381	555	1	is	be	AUX
ftr-381	555	2	there	there	PRON
ftr-381	555	3	any	any	DET
ftr-381	555	4	obligation	obligation	NOUN
ftr-381	555	5	on	on	ADP
ftr-381	555	6	the	the	DET
ftr-381	555	7	money	money	NOUN
ftr-381	555	8	(	(	PUNCT
ftr-381	555	9	to	to	PART
ftr-381	555	10	be	be	AUX
ftr-381	555	11	tithed	tithe	VERB
ftr-381	555	12	)	)	PUNCT
ftr-381	555	13	that	that	SCONJ
ftr-381	555	14	one	one	PRON
ftr-381	555	15	can	can	AUX
ftr-381	555	16	say	say	VERB
ftr-381	555	17	that	that	SCONJ
ftr-381	555	18	it	it	PRON
ftr-381	555	19	has	have	AUX
ftr-381	555	20	been	be	AUX
ftr-381	555	21	freed	free	VERB
ftr-381	555	22	?	?	PUNCT
ftr-381	556	1	the	the	DET
ftr-381	556	2	obligation	obligation	NOUN
ftr-381	556	3	is	be	AUX
ftr-381	556	4	on	on	ADP
ftr-381	556	5	the	the	DET
ftr-381	556	6	person	person	NOUN
ftr-381	556	7	who	who	PRON
ftr-381	556	8	is	be	AUX
ftr-381	556	9	required	require	VERB
ftr-381	556	10	to	to	PART
ftr-381	556	11	give	give	VERB
ftr-381	556	12	from	from	ADP
ftr-381	556	13	what	what	PRON
ftr-381	556	14	the	the	DET
ftr-381	556	15	almighty	almighty	NOUN
ftr-381	556	16	has	have	AUX
ftr-381	556	17	granted	grant	VERB
ftr-381	556	18	him	he	PRON
ftr-381	556	19	,	,	PUNCT
ftr-381	556	20	and	and	CCONJ
ftr-381	556	21	it	it	PRON
ftr-381	556	22	is	be	AUX
ftr-381	556	23	of	of	ADP
ftr-381	556	24	no	no	DET
ftr-381	556	25	relevance	relevance	NOUN
ftr-381	556	26	that	that	SCONJ
ftr-381	556	27	his	his	PRON
ftr-381	556	28	father	father	NOUN
ftr-381	556	29	or	or	CCONJ
ftr-381	556	30	father	father	NOUN
ftr-381	556	31	-	-	PUNCT
ftr-381	556	32	in	in	ADP
ftr-381	556	33	-	-	PUNCT
ftr-381	556	34	law	law	NOUN
ftr-381	556	35	has	have	AUX
ftr-381	556	36	already	already	ADV
ftr-381	556	37	given	give	VERB
ftr-381	556	38	(	(	PUNCT
ftr-381	556	39	maaser	maaser	NOUN
ftr-381	556	40	)	)	PUNCT
ftr-381	556	41	.	.	PUNCT
ftr-381	557	1	it	it	PRON
ftr-381	557	2	is	be	AUX
ftr-381	557	3	certainly	certainly	ADV
ftr-381	557	4	an	an	DET
ftr-381	557	5	erroneous	erroneous	ADJ
ftr-381	557	6	view.75	view.75	ADJ
ftr-381	557	7	rabbi	rabbi	PROPN
ftr-381	557	8	yeshayahu	yeshayahu	PROPN
ftr-381	557	9	horowitz	horowitz	PROPN
ftr-381	557	10	(	(	PUNCT
ftr-381	557	11	1560	1560	NUM
ftr-381	557	12	-	-	SYM
ftr-381	557	13	1630	1630	NUM
ftr-381	557	14	)	)	PUNCT
ftr-381	557	15	made	make	VERB
ftr-381	557	16	the	the	DET
ftr-381	557	17	same	same	ADJ
ftr-381	557	18	point	point	NOUN
ftr-381	557	19	regarding	regard	VERB
ftr-381	557	20	inheritances.76	inheritances.76	NOUN
ftr-381	557	21	these	these	DET
ftr-381	557	22	passages	passage	NOUN
ftr-381	557	23	reflect	reflect	VERB
ftr-381	557	24	a	a	DET
ftr-381	557	25	common	common	ADJ
ftr-381	557	26	understanding	understanding	NOUN
ftr-381	557	27	that	that	SCONJ
ftr-381	557	28	the	the	DET
ftr-381	557	29	tax	tax	NOUN
ftr-381	557	30	or	or	CCONJ
ftr-381	557	31	tithe	tithe	NOUN
ftr-381	557	32	is	be	AUX
ftr-381	557	33	not	not	PART
ftr-381	557	34	attached	attach	VERB
ftr-381	557	35	to	to	ADP
ftr-381	557	36	money	money	NOUN
ftr-381	557	37	or	or	CCONJ
ftr-381	557	38	property	property	NOUN
ftr-381	557	39	,	,	PUNCT
ftr-381	557	40	but	but	CCONJ
ftr-381	557	41	rather	rather	ADV
ftr-381	557	42	is	be	AUX
ftr-381	557	43	a	a	DET
ftr-381	557	44	personal	personal	ADJ
ftr-381	557	45	obligation	obligation	NOUN
ftr-381	557	46	associated	associate	VERB
ftr-381	557	47	with	with	ADP
ftr-381	557	48	the	the	DET
ftr-381	557	49	receipt	receipt	NOUN
ftr-381	557	50	of	of	ADP
ftr-381	557	51	money	money	NOUN
ftr-381	557	52	or	or	CCONJ
ftr-381	557	53	property	property	NOUN
ftr-381	557	54	.	.	PUNCT
ftr-381	558	1	in	in	ADP
ftr-381	558	2	the	the	DET
ftr-381	558	3	case	case	NOUN
ftr-381	558	4	of	of	ADP
ftr-381	558	5	judaism	judaism	NOUN
ftr-381	558	6	,	,	PUNCT
ftr-381	558	7	the	the	DET
ftr-381	558	8	obligation77	obligation77	ADJ
ftr-381	558	9	174	174	NUM
ftr-381	558	10	florida	florida	PROPN
ftr-381	558	11	tax	tax	NOUN
ftr-381	558	12	review	review	NOUN
ftr-381	559	1	[	[	X
ftr-381	559	2	vol	vol	NOUN
ftr-381	559	3	.	.	NOUN
ftr-381	559	4	8:1	8:1	NUM
ftr-381	559	5	the	the	DET
ftr-381	559	6	first	first	ADJ
ftr-381	559	7	owner	owner	NOUN
ftr-381	559	8	failed	fail	VERB
ftr-381	559	9	to	to	PART
ftr-381	559	10	remove	remove	VERB
ftr-381	559	11	the	the	DET
ftr-381	559	12	tithes	tithe	NOUN
ftr-381	559	13	,	,	PUNCT
ftr-381	559	14	the	the	DET
ftr-381	559	15	obligation	obligation	NOUN
ftr-381	559	16	falls	fall	VERB
ftr-381	559	17	to	to	ADP
ftr-381	559	18	the	the	DET
ftr-381	559	19	second	second	ADJ
ftr-381	559	20	owner	owner	NOUN
ftr-381	559	21	.	.	PUNCT
ftr-381	560	1	in	in	ADP
ftr-381	560	2	contrast	contrast	NOUN
ftr-381	560	3	,	,	PUNCT
ftr-381	560	4	for	for	ADP
ftr-381	560	5	purposes	purpose	NOUN
ftr-381	560	6	of	of	ADP
ftr-381	560	7	tzedakah	tzedakah	NOUN
ftr-381	560	8	,	,	PUNCT
ftr-381	560	9	it	it	PRON
ftr-381	560	10	is	be	AUX
ftr-381	560	11	not	not	PART
ftr-381	560	12	relevant	relevant	ADJ
ftr-381	560	13	that	that	SCONJ
ftr-381	560	14	someone	someone	PRON
ftr-381	560	15	else	else	ADV
ftr-381	560	16	previously	previously	ADV
ftr-381	560	17	owned	own	VERB
ftr-381	560	18	the	the	DET
ftr-381	560	19	property	property	NOUN
ftr-381	560	20	or	or	CCONJ
ftr-381	560	21	used	use	VERB
ftr-381	560	22	part	part	NOUN
ftr-381	560	23	of	of	ADP
ftr-381	560	24	it	it	PRON
ftr-381	560	25	to	to	PART
ftr-381	560	26	aid	aid	VERB
ftr-381	560	27	others	other	NOUN
ftr-381	560	28	.	.	PUNCT
ftr-381	561	1	the	the	DET
ftr-381	561	2	obligation	obligation	NOUN
ftr-381	561	3	to	to	PART
ftr-381	561	4	aid	aid	VERB
ftr-381	561	5	others	other	NOUN
ftr-381	561	6	is	be	AUX
ftr-381	561	7	individual	individual	ADJ
ftr-381	561	8	.	.	PUNCT
ftr-381	562	1	see	see	VERB
ftr-381	562	2	chodorow	chodorow	NOUN
ftr-381	562	3	,	,	PUNCT
ftr-381	562	4	tithing	tithe	VERB
ftr-381	562	5	taxes	taxis	NOUN
ftr-381	562	6	and	and	CCONJ
ftr-381	562	7	complexity	complexity	NOUN
ftr-381	562	8	,	,	PUNCT
ftr-381	562	9	supra	supra	PROPN
ftr-381	562	10	note	note	NOUN
ftr-381	562	11	10	10	NUM
ftr-381	562	12	.	.	PUNCT
ftr-381	563	1	78	78	NUM
ftr-381	563	2	.	.	X
ftr-381	564	1	double	double	ADJ
ftr-381	564	2	taxation	taxation	NOUN
ftr-381	564	3	is	be	AUX
ftr-381	564	4	an	an	DET
ftr-381	564	5	issue	issue	NOUN
ftr-381	564	6	in	in	ADP
ftr-381	564	7	the	the	DET
ftr-381	564	8	federal	federal	ADJ
ftr-381	564	9	income	income	NOUN
ftr-381	564	10	tax	tax	NOUN
ftr-381	564	11	.	.	PUNCT
ftr-381	565	1	for	for	ADP
ftr-381	565	2	instance	instance	NOUN
ftr-381	565	3	,	,	PUNCT
ftr-381	565	4	the	the	DET
ftr-381	565	5	basis	basis	NOUN
ftr-381	565	6	rules	rule	NOUN
ftr-381	565	7	are	be	AUX
ftr-381	565	8	designed	design	VERB
ftr-381	565	9	to	to	PART
ftr-381	565	10	ensure	ensure	VERB
ftr-381	565	11	that	that	SCONJ
ftr-381	565	12	taxpayers	taxpayer	NOUN
ftr-381	565	13	not	not	PART
ftr-381	565	14	pay	pay	VERB
ftr-381	565	15	tax	tax	NOUN
ftr-381	565	16	twice	twice	ADV
ftr-381	565	17	on	on	ADP
ftr-381	565	18	the	the	DET
ftr-381	565	19	capital	capital	NOUN
ftr-381	565	20	invested	invest	VERB
ftr-381	565	21	in	in	ADP
ftr-381	565	22	property	property	NOUN
ftr-381	565	23	.	.	PUNCT
ftr-381	566	1	however	however	ADV
ftr-381	566	2	,	,	PUNCT
ftr-381	566	3	such	such	ADJ
ftr-381	566	4	rules	rule	NOUN
ftr-381	566	5	are	be	AUX
ftr-381	566	6	not	not	PART
ftr-381	566	7	designed	design	VERB
ftr-381	566	8	to	to	PART
ftr-381	566	9	excuse	excuse	VERB
ftr-381	566	10	the	the	DET
ftr-381	566	11	property	property	NOUN
ftr-381	566	12	itself	itself	PRON
ftr-381	566	13	from	from	ADP
ftr-381	566	14	taxation	taxation	NOUN
ftr-381	566	15	once	once	ADV
ftr-381	566	16	a	a	DET
ftr-381	566	17	tax	tax	NOUN
ftr-381	566	18	has	have	AUX
ftr-381	566	19	been	be	AUX
ftr-381	566	20	paid	pay	VERB
ftr-381	566	21	on	on	ADP
ftr-381	566	22	it	it	PRON
ftr-381	566	23	.	.	PUNCT
ftr-381	567	1	79	79	NUM
ftr-381	567	2	.	.	PUNCT
ftr-381	568	1	see	see	VERB
ftr-381	568	2	,	,	PUNCT
ftr-381	568	3	e.g.	e.g.	ADV
ftr-381	568	4	,	,	PUNCT
ftr-381	568	5	responsa	responsa	VERB
ftr-381	568	6	yad	yad	PROPN
ftr-381	568	7	halevi	halevi	NOUN
ftr-381	568	8	,	,	PUNCT
ftr-381	568	9	vol	vol	NOUN
ftr-381	568	10	.	.	PROPN
ftr-381	569	1	2	2	NUM
ftr-381	569	2	,	,	PUNCT
ftr-381	569	3	44	44	NUM
ftr-381	569	4	;	;	PUNCT
ftr-381	569	5	yosef	yosef	PROPN
ftr-381	569	6	ometz	ometz	PROPN
ftr-381	569	7	,	,	PUNCT
ftr-381	569	8	ch	ch	NOUN
ftr-381	569	9	.	.	PUNCT
ftr-381	569	10	tzedakah	tzedakah	PROPN
ftr-381	569	11	and	and	CCONJ
ftr-381	569	12	maaser	maaser	ADJ
ftr-381	569	13	,	,	PUNCT
ftr-381	569	14	p.	p.	NOUN
ftr-381	569	15	306	306	NUM
ftr-381	569	16	;	;	PUNCT
ftr-381	569	17	derech	derech	PROPN
ftr-381	569	18	emunah	emunah	NOUN
ftr-381	569	19	7:67	7:67	PROPN
ftr-381	569	20	,	,	PUNCT
ftr-381	569	21	tz	tz	NOUN
ftr-381	569	22	at	at	ADP
ftr-381	569	23	133	133	NUM
ftr-381	569	24	.	.	PUNCT
ftr-381	569	25	80	80	NUM
ftr-381	569	26	.	.	PUNCT
ftr-381	570	1	yosef	yosef	PROPN
ftr-381	570	2	ometz	ometz	PROPN
ftr-381	570	3	,	,	PUNCT
ftr-381	570	4	ch	ch	NOUN
ftr-381	570	5	.	.	PUNCT
ftr-381	570	6	tzedakah	tzedakah	PROPN
ftr-381	570	7	and	and	CCONJ
ftr-381	570	8	maaser	maaser	NOUN
ftr-381	570	9	,	,	PUNCT
ftr-381	570	10	mk	mk	NOUN
ftr-381	570	11	at	at	ADP
ftr-381	570	12	52	52	NUM
ftr-381	570	13	.	.	PUNCT
ftr-381	570	14	is	be	AUX
ftr-381	570	15	expressed	express	VERB
ftr-381	570	16	as	as	ADP
ftr-381	570	17	a	a	DET
ftr-381	570	18	mitzvah	mitzvah	NOUN
ftr-381	570	19	,	,	PUNCT
ftr-381	570	20	which	which	PRON
ftr-381	570	21	by	by	ADP
ftr-381	570	22	its	its	PRON
ftr-381	570	23	very	very	ADJ
ftr-381	570	24	nature	nature	NOUN
ftr-381	570	25	applies	apply	VERB
ftr-381	570	26	to	to	ADP
ftr-381	570	27	people	people	NOUN
ftr-381	570	28	,	,	PUNCT
ftr-381	570	29	not	not	PART
ftr-381	570	30	objects	object	VERB
ftr-381	570	31	.	.	PUNCT
ftr-381	571	1	in	in	ADP
ftr-381	571	2	the	the	DET
ftr-381	571	3	case	case	NOUN
ftr-381	571	4	of	of	ADP
ftr-381	571	5	the	the	DET
ftr-381	571	6	federal	federal	ADJ
ftr-381	571	7	income	income	NOUN
ftr-381	571	8	tax	tax	NOUN
ftr-381	571	9	,	,	PUNCT
ftr-381	571	10	the	the	DET
ftr-381	571	11	obligation	obligation	NOUN
ftr-381	571	12	(	(	PUNCT
ftr-381	571	13	contained	contain	VERB
ftr-381	571	14	in	in	ADP
ftr-381	571	15	§	§	PROPN
ftr-381	571	16	1	1	NUM
ftr-381	571	17	of	of	ADP
ftr-381	571	18	the	the	DET
ftr-381	571	19	internal	internal	ADJ
ftr-381	571	20	revenue	revenue	NOUN
ftr-381	571	21	code	code	PROPN
ftr-381	571	22	)	)	PUNCT
ftr-381	571	23	nominally	nominally	ADV
ftr-381	571	24	applies	apply	VERB
ftr-381	571	25	to	to	ADP
ftr-381	571	26	the	the	DET
ftr-381	571	27	income	income	NOUN
ftr-381	571	28	itself	itself	PRON
ftr-381	571	29	,	,	PUNCT
ftr-381	571	30	suggesting	suggest	VERB
ftr-381	571	31	a	a	DET
ftr-381	571	32	different	different	ADJ
ftr-381	571	33	rule	rule	NOUN
ftr-381	571	34	.	.	PUNCT
ftr-381	572	1	however	however	ADV
ftr-381	572	2	,	,	PUNCT
ftr-381	572	3	as	as	SCONJ
ftr-381	572	4	thuronyi	thuronyi	PROPN
ftr-381	572	5	explained	explain	VERB
ftr-381	572	6	,	,	PUNCT
ftr-381	572	7	the	the	DET
ftr-381	572	8	same	same	ADJ
ftr-381	572	9	property	property	NOUN
ftr-381	572	10	can	can	AUX
ftr-381	572	11	be	be	AUX
ftr-381	572	12	income	income	NOUN
ftr-381	572	13	to	to	ADP
ftr-381	572	14	more	more	ADJ
ftr-381	572	15	than	than	ADP
ftr-381	572	16	one	one	NUM
ftr-381	572	17	person	person	NOUN
ftr-381	572	18	and	and	CCONJ
ftr-381	572	19	therefore	therefore	ADV
ftr-381	572	20	taxing	tax	VERB
ftr-381	572	21	the	the	DET
ftr-381	572	22	property	property	NOUN
ftr-381	572	23	twice	twice	ADV
ftr-381	572	24	does	do	AUX
ftr-381	572	25	not	not	PART
ftr-381	572	26	necessarily	necessarily	ADV
ftr-381	572	27	raise	raise	VERB
ftr-381	572	28	a	a	DET
ftr-381	572	29	double	double	ADJ
ftr-381	572	30	-	-	PUNCT
ftr-381	572	31	tax	tax	NOUN
ftr-381	572	32	problem.78	problem.78	NOUN
ftr-381	572	33	despite	despite	SCONJ
ftr-381	572	34	the	the	DET
ftr-381	572	35	rabbinic	rabbinic	ADJ
ftr-381	572	36	consensus	consensus	NOUN
ftr-381	572	37	that	that	SCONJ
ftr-381	572	38	gifts	gift	NOUN
ftr-381	572	39	and	and	CCONJ
ftr-381	572	40	inheritance	inheritance	NOUN
ftr-381	572	41	should	should	AUX
ftr-381	572	42	be	be	AUX
ftr-381	572	43	considered	consider	VERB
ftr-381	572	44	income	income	NOUN
ftr-381	572	45	from	from	ADP
ftr-381	572	46	a	a	DET
ftr-381	572	47	theoretical	theoretical	ADJ
ftr-381	572	48	perspectice	perspectice	NOUN
ftr-381	572	49	,	,	PUNCT
ftr-381	572	50	numerous	numerous	ADJ
ftr-381	572	51	rabbis	rabbis	PROPN
ftr-381	572	52	have	have	VERB
ftr-381	572	53	articulated	articulate	VERB
ftr-381	572	54	exceptions	exception	NOUN
ftr-381	572	55	that	that	PRON
ftr-381	572	56	allow	allow	VERB
ftr-381	572	57	people	people	NOUN
ftr-381	572	58	to	to	PART
ftr-381	572	59	exclude	exclude	VERB
ftr-381	572	60	such	such	ADJ
ftr-381	572	61	transfers	transfer	NOUN
ftr-381	572	62	from	from	ADP
ftr-381	572	63	income	income	NOUN
ftr-381	572	64	,	,	PUNCT
ftr-381	572	65	and	and	CCONJ
ftr-381	572	66	therefore	therefore	ADV
ftr-381	572	67	from	from	ADP
ftr-381	572	68	the	the	DET
ftr-381	572	69	obligation	obligation	NOUN
ftr-381	572	70	to	to	PART
ftr-381	572	71	tithe	tithe	VERB
ftr-381	572	72	.	.	PUNCT
ftr-381	573	1	as	as	SCONJ
ftr-381	573	2	described	describe	VERB
ftr-381	573	3	below	below	ADV
ftr-381	573	4	,	,	PUNCT
ftr-381	573	5	these	these	DET
ftr-381	573	6	exceptions	exception	NOUN
ftr-381	573	7	derive	derive	VERB
ftr-381	573	8	from	from	ADP
ftr-381	573	9	concerns	concern	NOUN
ftr-381	573	10	regarding	regard	VERB
ftr-381	573	11	liquidity	liquidity	NOUN
ftr-381	573	12	and	and	CCONJ
ftr-381	573	13	generally	generally	ADV
ftr-381	573	14	apply	apply	VERB
ftr-381	573	15	where	where	SCONJ
ftr-381	573	16	the	the	DET
ftr-381	573	17	obligation	obligation	NOUN
ftr-381	573	18	to	to	PART
ftr-381	573	19	tithe	tithe	PRON
ftr-381	573	20	would	would	AUX
ftr-381	573	21	impose	impose	VERB
ftr-381	573	22	a	a	DET
ftr-381	573	23	hardship	hardship	NOUN
ftr-381	573	24	on	on	ADP
ftr-381	573	25	the	the	DET
ftr-381	573	26	recipient	recipient	NOUN
ftr-381	573	27	.	.	PUNCT
ftr-381	574	1	cash	cash	NOUN
ftr-381	574	2	gifts	gift	NOUN
ftr-381	574	3	must	must	AUX
ftr-381	574	4	be	be	AUX
ftr-381	574	5	included	include	VERB
ftr-381	574	6	in	in	ADP
ftr-381	574	7	income	income	NOUN
ftr-381	574	8	for	for	ADP
ftr-381	574	9	maaser	maaser	ADJ
ftr-381	574	10	purposes	purpose	NOUN
ftr-381	574	11	.	.	PUNCT
ftr-381	575	1	while	while	SCONJ
ftr-381	575	2	some	some	DET
ftr-381	575	3	rabbis	rabbis	PROPN
ftr-381	575	4	would	would	AUX
ftr-381	575	5	exclude	exclude	VERB
ftr-381	575	6	all	all	DET
ftr-381	575	7	non	non	ADJ
ftr-381	575	8	-	-	ADJ
ftr-381	575	9	cash	cash	ADJ
ftr-381	575	10	gifts	gift	NOUN
ftr-381	575	11	from	from	ADP
ftr-381	575	12	income	income	NOUN
ftr-381	575	13	,	,	PUNCT
ftr-381	575	14	most	most	ADJ
ftr-381	575	15	include	include	VERB
ftr-381	575	16	non	non	ADJ
ftr-381	575	17	-	-	ADJ
ftr-381	575	18	cash	cash	ADJ
ftr-381	575	19	gifts	gift	NOUN
ftr-381	575	20	but	but	CCONJ
ftr-381	575	21	allow	allow	VERB
ftr-381	575	22	exceptions79	exceptions79	NOUN
ftr-381	575	23	where	where	SCONJ
ftr-381	575	24	liquidity	liquidity	NOUN
ftr-381	575	25	is	be	AUX
ftr-381	575	26	a	a	DET
ftr-381	575	27	real	real	ADJ
ftr-381	575	28	issue	issue	NOUN
ftr-381	575	29	.	.	PUNCT
ftr-381	576	1	as	as	SCONJ
ftr-381	576	2	seen	see	VERB
ftr-381	576	3	below	below	ADV
ftr-381	576	4	,	,	PUNCT
ftr-381	576	5	these	these	DET
ftr-381	576	6	liquidity	liquidity	NOUN
ftr-381	576	7	exceptions	exception	NOUN
ftr-381	576	8	are	be	AUX
ftr-381	576	9	as	as	ADV
ftr-381	576	10	narrow	narrow	ADJ
ftr-381	576	11	as	as	ADP
ftr-381	576	12	possible	possible	ADJ
ftr-381	576	13	.	.	PUNCT
ftr-381	577	1	much	much	ADJ
ftr-381	577	2	of	of	ADP
ftr-381	577	3	the	the	DET
ftr-381	577	4	discussion	discussion	NOUN
ftr-381	577	5	focuses	focus	VERB
ftr-381	577	6	on	on	ADP
ftr-381	577	7	gifts	gift	NOUN
ftr-381	577	8	and	and	CCONJ
ftr-381	577	9	inheritances	inheritance	NOUN
ftr-381	577	10	of	of	ADP
ftr-381	577	11	land	land	NOUN
ftr-381	577	12	and	and	CCONJ
ftr-381	577	13	whether	whether	SCONJ
ftr-381	577	14	they	they	PRON
ftr-381	577	15	may	may	AUX
ftr-381	577	16	be	be	AUX
ftr-381	577	17	excluded	exclude	VERB
ftr-381	577	18	from	from	ADP
ftr-381	577	19	income	income	NOUN
ftr-381	577	20	for	for	ADP
ftr-381	577	21	maaser	maaser	ADJ
ftr-381	577	22	purposes	purpose	NOUN
ftr-381	577	23	.	.	PUNCT
ftr-381	578	1	land	land	NOUN
ftr-381	578	2	is	be	AUX
ftr-381	578	3	usually	usually	ADV
ftr-381	578	4	quite	quite	ADV
ftr-381	578	5	valuable	valuable	ADJ
ftr-381	578	6	,	,	PUNCT
ftr-381	578	7	and	and	CCONJ
ftr-381	578	8	gifts	gift	NOUN
ftr-381	578	9	of	of	ADP
ftr-381	578	10	land	land	NOUN
ftr-381	578	11	are	be	AUX
ftr-381	578	12	more	more	ADV
ftr-381	578	13	likely	likely	ADJ
ftr-381	578	14	to	to	PART
ftr-381	578	15	raises	raise	VERB
ftr-381	578	16	significant	significant	ADJ
ftr-381	578	17	liquidity	liquidity	NOUN
ftr-381	578	18	concerns	concern	NOUN
ftr-381	578	19	than	than	ADP
ftr-381	578	20	other	other	ADJ
ftr-381	578	21	types	type	NOUN
ftr-381	578	22	of	of	ADP
ftr-381	578	23	gifts	gift	NOUN
ftr-381	578	24	.	.	PUNCT
ftr-381	579	1	in	in	ADP
ftr-381	579	2	an	an	DET
ftr-381	579	3	agrarian	agrarian	ADJ
ftr-381	579	4	society	society	NOUN
ftr-381	579	5	,	,	PUNCT
ftr-381	579	6	land	land	NOUN
ftr-381	579	7	is	be	AUX
ftr-381	579	8	the	the	DET
ftr-381	579	9	chief	chief	ADJ
ftr-381	579	10	source	source	NOUN
ftr-381	579	11	of	of	ADP
ftr-381	579	12	wealth	wealth	NOUN
ftr-381	579	13	and	and	CCONJ
ftr-381	579	14	a	a	DET
ftr-381	579	15	rule	rule	NOUN
ftr-381	579	16	requiring	require	VERB
ftr-381	579	17	one	one	NUM
ftr-381	579	18	to	to	PART
ftr-381	579	19	give	give	VERB
ftr-381	579	20	away	away	ADP
ftr-381	579	21	land	land	NOUN
ftr-381	579	22	is	be	AUX
ftr-381	579	23	more	more	ADV
ftr-381	579	24	likely	likely	ADJ
ftr-381	579	25	to	to	PART
ftr-381	579	26	cause	cause	VERB
ftr-381	579	27	hardship	hardship	NOUN
ftr-381	579	28	than	than	ADP
ftr-381	579	29	similar	similar	ADJ
ftr-381	579	30	rules	rule	NOUN
ftr-381	579	31	applied	apply	VERB
ftr-381	579	32	to	to	ADP
ftr-381	579	33	other	other	ADJ
ftr-381	579	34	types	type	NOUN
ftr-381	579	35	of	of	ADP
ftr-381	579	36	property	property	NOUN
ftr-381	579	37	.	.	PUNCT
ftr-381	580	1	the	the	DET
ftr-381	580	2	discussions	discussion	NOUN
ftr-381	580	3	of	of	ADP
ftr-381	580	4	how	how	SCONJ
ftr-381	580	5	to	to	PART
ftr-381	580	6	treat	treat	VERB
ftr-381	580	7	land	land	NOUN
ftr-381	580	8	reveal	reveal	VERB
ftr-381	580	9	an	an	DET
ftr-381	580	10	ever	ever	ADV
ftr-381	580	11	increasing	increase	VERB
ftr-381	580	12	sophistication	sophistication	NOUN
ftr-381	580	13	as	as	SCONJ
ftr-381	580	14	the	the	DET
ftr-381	580	15	rabbis	rabbis	PROPN
ftr-381	580	16	attempt	attempt	VERB
ftr-381	580	17	to	to	PART
ftr-381	580	18	limit	limit	VERB
ftr-381	580	19	the	the	DET
ftr-381	580	20	exception	exception	NOUN
ftr-381	580	21	to	to	ADP
ftr-381	580	22	those	those	DET
ftr-381	580	23	instances	instance	NOUN
ftr-381	580	24	where	where	SCONJ
ftr-381	580	25	liquidity	liquidity	NOUN
ftr-381	580	26	is	be	AUX
ftr-381	580	27	truly	truly	ADV
ftr-381	580	28	an	an	DET
ftr-381	580	29	issue	issue	NOUN
ftr-381	580	30	.	.	PUNCT
ftr-381	581	1	for	for	ADP
ftr-381	581	2	instance	instance	NOUN
ftr-381	581	3	,	,	PUNCT
ftr-381	581	4	rabbi	rabbi	ADJ
ftr-381	581	5	yoseph	yoseph	PROPN
ftr-381	581	6	ben	ben	PROPN
ftr-381	581	7	pinchas	pinchas	PROPN
ftr-381	581	8	hahn	hahn	PROPN
ftr-381	581	9	(	(	PUNCT
ftr-381	581	10	1560	1560	NUM
ftr-381	581	11	-	-	SYM
ftr-381	581	12	1637	1637	NUM
ftr-381	581	13	)	)	PUNCT
ftr-381	581	14	wrote	write	VERB
ftr-381	581	15	:	:	PUNCT
ftr-381	581	16	i	i	PRON
ftr-381	581	17	have	have	AUX
ftr-381	581	18	seen	see	VERB
ftr-381	581	19	here	here	ADV
ftr-381	581	20	a	a	DET
ftr-381	581	21	widespread	widespread	ADJ
ftr-381	581	22	custom	custom	NOUN
ftr-381	581	23	that	that	PRON
ftr-381	581	24	maaser	maaser	NOUN
ftr-381	581	25	is	be	AUX
ftr-381	581	26	not	not	PART
ftr-381	581	27	taken	take	VERB
ftr-381	581	28	from	from	ADP
ftr-381	581	29	land	land	NOUN
ftr-381	581	30	which	which	PRON
ftr-381	581	31	is	be	AUX
ftr-381	581	32	acquired	acquire	VERB
ftr-381	581	33	as	as	ADP
ftr-381	581	34	a	a	DET
ftr-381	581	35	dowry	dowry	NOUN
ftr-381	581	36	or	or	CCONJ
ftr-381	581	37	an	an	DET
ftr-381	581	38	inheritance	inheritance	NOUN
ftr-381	581	39	.	.	PUNCT
ftr-381	582	1	it	it	PRON
ftr-381	582	2	seems	seem	VERB
ftr-381	582	3	certain	certain	ADJ
ftr-381	582	4	to	to	ADP
ftr-381	582	5	me	i	PRON
ftr-381	582	6	that	that	SCONJ
ftr-381	582	7	there	there	PRON
ftr-381	582	8	is	be	VERB
ftr-381	582	9	no	no	DET
ftr-381	582	10	obligation	obligation	NOUN
ftr-381	582	11	to	to	PART
ftr-381	582	12	give	give	VERB
ftr-381	582	13	maaser	maaser	NOUN
ftr-381	582	14	according	accord	VERB
ftr-381	582	15	to	to	ADP
ftr-381	582	16	their	their	PRON
ftr-381	582	17	(	(	PUNCT
ftr-381	582	18	capital	capital	NOUN
ftr-381	582	19	)	)	PUNCT
ftr-381	582	20	value	value	NOUN
ftr-381	582	21	but	but	CCONJ
ftr-381	582	22	to	to	PART
ftr-381	582	23	give	give	VERB
ftr-381	582	24	maaser	maaser	NOUN
ftr-381	582	25	from	from	ADP
ftr-381	582	26	their	their	PRON
ftr-381	582	27	“	"	PUNCT
ftr-381	582	28	produce	produce	NOUN
ftr-381	582	29	,	,	PUNCT
ftr-381	582	30	”	"	PUNCT
ftr-381	582	31	that	that	PRON
ftr-381	582	32	is	be	AUX
ftr-381	582	33	,	,	PUNCT
ftr-381	582	34	from	from	ADP
ftr-381	582	35	the	the	DET
ftr-381	582	36	rent	rent	NOUN
ftr-381	582	37	of	of	ADP
ftr-381	582	38	the	the	DET
ftr-381	582	39	property.80	property.80	NOUN
ftr-381	582	40	2007	2007	NUM
ftr-381	582	41	]	]	X
ftr-381	582	42	maaser	maaser	ADJ
ftr-381	582	43	kesafim	kesafim	NOUN
ftr-381	582	44	and	and	CCONJ
ftr-381	582	45	the	the	DET
ftr-381	582	46	development	development	NOUN
ftr-381	582	47	of	of	ADP
ftr-381	582	48	tax	tax	NOUN
ftr-381	582	49	law	law	NOUN
ftr-381	582	50	175	175	NUM
ftr-381	582	51	81	81	NUM
ftr-381	582	52	.	.	PUNCT
ftr-381	583	1	this	this	DET
ftr-381	583	2	rule	rule	NOUN
ftr-381	583	3	mirrors	mirror	NOUN
ftr-381	583	4	that	that	PRON
ftr-381	583	5	found	find	VERB
ftr-381	583	6	in	in	ADP
ftr-381	583	7	irc	irc	PROPN
ftr-381	583	8	§	§	PROPN
ftr-381	583	9	102(b	102(b	PROPN
ftr-381	583	10	)	)	PUNCT
ftr-381	583	11	,	,	PUNCT
ftr-381	583	12	which	which	PRON
ftr-381	583	13	specifies	specify	VERB
ftr-381	583	14	that	that	SCONJ
ftr-381	583	15	the	the	DET
ftr-381	583	16	income	income	NOUN
ftr-381	583	17	from	from	ADP
ftr-381	583	18	gifts	gift	NOUN
ftr-381	583	19	excluded	exclude	VERB
ftr-381	583	20	from	from	ADP
ftr-381	583	21	income	income	NOUN
ftr-381	583	22	is	be	AUX
ftr-381	583	23	not	not	PART
ftr-381	583	24	also	also	ADV
ftr-381	583	25	excluded	exclude	VERB
ftr-381	583	26	.	.	PUNCT
ftr-381	584	1	in	in	ADP
ftr-381	584	2	addition	addition	NOUN
ftr-381	584	3	to	to	ADP
ftr-381	584	4	addressing	address	VERB
ftr-381	584	5	liquidity	liquidity	NOUN
ftr-381	584	6	concerns	concern	NOUN
ftr-381	584	7	,	,	PUNCT
ftr-381	584	8	it	it	PRON
ftr-381	584	9	also	also	ADV
ftr-381	584	10	prevents	prevent	VERB
ftr-381	584	11	evasion	evasion	NOUN
ftr-381	584	12	and	and	CCONJ
ftr-381	584	13	erosion	erosion	NOUN
ftr-381	584	14	of	of	ADP
ftr-381	584	15	the	the	DET
ftr-381	584	16	tax	tax	NOUN
ftr-381	584	17	base	base	NOUN
ftr-381	584	18	.	.	PUNCT
ftr-381	585	1	if	if	SCONJ
ftr-381	585	2	the	the	DET
ftr-381	585	3	income	income	NOUN
ftr-381	585	4	from	from	ADP
ftr-381	585	5	gifts	gift	NOUN
ftr-381	585	6	were	be	AUX
ftr-381	585	7	exempt	exempt	ADJ
ftr-381	585	8	,	,	PUNCT
ftr-381	585	9	people	people	NOUN
ftr-381	585	10	could	could	AUX
ftr-381	585	11	make	make	VERB
ftr-381	585	12	reciprocal	reciprocal	ADJ
ftr-381	585	13	gifts	gift	NOUN
ftr-381	585	14	of	of	ADP
ftr-381	585	15	income	income	NOUN
ftr-381	585	16	producing	produce	VERB
ftr-381	585	17	property	property	NOUN
ftr-381	585	18	and	and	CCONJ
ftr-381	585	19	thereby	thereby	ADV
ftr-381	585	20	remove	remove	VERB
ftr-381	585	21	their	their	PRON
ftr-381	585	22	income	income	NOUN
ftr-381	585	23	from	from	ADP
ftr-381	585	24	the	the	DET
ftr-381	585	25	tax	tax	NOUN
ftr-381	585	26	base	base	NOUN
ftr-381	585	27	.	.	PUNCT
ftr-381	586	1	82	82	NUM
ftr-381	586	2	.	.	PUNCT
ftr-381	586	3	responsa	responsa	PROPN
ftr-381	586	4	shaarei	shaarei	PROPN
ftr-381	586	5	simcha	simcha	PROPN
ftr-381	586	6	,	,	PUNCT
ftr-381	586	7	mk	mk	NOUN
ftr-381	586	8	at	at	ADP
ftr-381	586	9	53	53	NUM
ftr-381	586	10	.	.	PUNCT
ftr-381	587	1	the	the	DET
ftr-381	587	2	term	term	NOUN
ftr-381	587	3	poskim	poskim	PROPN
ftr-381	587	4	literally	literally	ADV
ftr-381	587	5	means	mean	VERB
ftr-381	587	6	deciders	decider	NOUN
ftr-381	587	7	and	and	CCONJ
ftr-381	587	8	is	be	AUX
ftr-381	587	9	generally	generally	ADV
ftr-381	587	10	used	use	VERB
ftr-381	587	11	to	to	PART
ftr-381	587	12	refer	refer	VERB
ftr-381	587	13	to	to	ADP
ftr-381	587	14	preëminent	preëminent	ADJ
ftr-381	587	15	halachic	halachic	ADJ
ftr-381	587	16	scholars	scholar	NOUN
ftr-381	587	17	.	.	PUNCT
ftr-381	588	1	rabbi	rabbi	PROPN
ftr-381	588	2	hahn	hahn	PROPN
ftr-381	588	3	does	do	AUX
ftr-381	588	4	not	not	PART
ftr-381	588	5	mention	mention	VERB
ftr-381	588	6	liquidity	liquidity	NOUN
ftr-381	588	7	as	as	ADP
ftr-381	588	8	the	the	DET
ftr-381	588	9	justification	justification	NOUN
ftr-381	588	10	for	for	ADP
ftr-381	588	11	this	this	DET
ftr-381	588	12	exclusion	exclusion	NOUN
ftr-381	588	13	,	,	PUNCT
ftr-381	588	14	but	but	CCONJ
ftr-381	588	15	it	it	PRON
ftr-381	588	16	seems	seem	VERB
ftr-381	588	17	certain	certain	ADJ
ftr-381	588	18	that	that	SCONJ
ftr-381	588	19	the	the	DET
ftr-381	588	20	exclusion	exclusion	NOUN
ftr-381	588	21	is	be	AUX
ftr-381	588	22	designed	design	VERB
ftr-381	588	23	to	to	PART
ftr-381	588	24	address	address	VERB
ftr-381	588	25	that	that	DET
ftr-381	588	26	concern	concern	NOUN
ftr-381	588	27	.	.	PUNCT
ftr-381	589	1	income	income	NOUN
ftr-381	589	2	from	from	ADP
ftr-381	589	3	a	a	DET
ftr-381	589	4	gift	gift	NOUN
ftr-381	589	5	of	of	ADP
ftr-381	589	6	land	land	NOUN
ftr-381	589	7	does	do	AUX
ftr-381	589	8	not	not	PART
ftr-381	589	9	raise	raise	VERB
ftr-381	589	10	the	the	DET
ftr-381	589	11	same	same	ADJ
ftr-381	589	12	liquidity	liquidity	NOUN
ftr-381	589	13	problems	problem	NOUN
ftr-381	589	14	that	that	SCONJ
ftr-381	589	15	the	the	DET
ftr-381	589	16	gift	gift	NOUN
ftr-381	589	17	of	of	ADP
ftr-381	589	18	land	land	NOUN
ftr-381	589	19	itself	itself	PRON
ftr-381	589	20	would	would	AUX
ftr-381	589	21	raise	raise	VERB
ftr-381	589	22	,	,	PUNCT
ftr-381	589	23	and	and	CCONJ
ftr-381	589	24	therefore	therefore	ADV
ftr-381	589	25	he	he	PRON
ftr-381	589	26	limits	limit	VERB
ftr-381	589	27	the	the	DET
ftr-381	589	28	exclusion	exclusion	NOUN
ftr-381	589	29	only	only	ADV
ftr-381	589	30	to	to	ADP
ftr-381	589	31	the	the	DET
ftr-381	589	32	land	land	NOUN
ftr-381	589	33	itself	itself	PRON
ftr-381	589	34	.	.	PUNCT
ftr-381	590	1	despite	despite	SCONJ
ftr-381	590	2	this	this	DET
ftr-381	590	3	limitation	limitation	NOUN
ftr-381	590	4	,	,	PUNCT
ftr-381	590	5	the	the	DET
ftr-381	590	6	rule	rule	NOUN
ftr-381	590	7	is	be	AUX
ftr-381	590	8	still	still	ADV
ftr-381	590	9	overbroad	overbroad	ADJ
ftr-381	590	10	in	in	ADP
ftr-381	590	11	that	that	SCONJ
ftr-381	590	12	it	it	PRON
ftr-381	590	13	creates	create	VERB
ftr-381	590	14	a81	a81	NOUN
ftr-381	590	15	blanket	blanket	VERB
ftr-381	590	16	exception	exception	NOUN
ftr-381	590	17	for	for	ADP
ftr-381	590	18	all	all	DET
ftr-381	590	19	land	land	NOUN
ftr-381	590	20	,	,	PUNCT
ftr-381	590	21	even	even	ADV
ftr-381	590	22	when	when	SCONJ
ftr-381	590	23	the	the	DET
ftr-381	590	24	recipient	recipient	NOUN
ftr-381	590	25	has	have	VERB
ftr-381	590	26	sufficient	sufficient	ADJ
ftr-381	590	27	liquid	liquid	ADJ
ftr-381	590	28	assets	asset	NOUN
ftr-381	590	29	to	to	ADP
ftr-381	590	30	tithe	tithe	VERB
ftr-381	590	31	.	.	PUNCT
ftr-381	591	1	rabbi	rabbi	ADJ
ftr-381	591	2	simchah	simchah	NOUN
ftr-381	591	3	bamberger	bamberger	NOUN
ftr-381	591	4	(	(	PUNCT
ftr-381	591	5	1899	1899	NUM
ftr-381	591	6	-	-	SYM
ftr-381	591	7	1958	1958	NUM
ftr-381	591	8	)	)	PUNCT
ftr-381	591	9	also	also	ADV
ftr-381	591	10	determined	determine	VERB
ftr-381	591	11	that	that	SCONJ
ftr-381	591	12	land	land	NOUN
ftr-381	591	13	could	could	AUX
ftr-381	591	14	be	be	AUX
ftr-381	591	15	excluded	exclude	VERB
ftr-381	591	16	from	from	ADP
ftr-381	591	17	income	income	NOUN
ftr-381	591	18	.	.	PUNCT
ftr-381	592	1	however	however	ADV
ftr-381	592	2	,	,	PUNCT
ftr-381	592	3	unlike	unlike	ADP
ftr-381	592	4	rabbi	rabbi	PROPN
ftr-381	592	5	hahn	hahn	NOUN
ftr-381	592	6	,	,	PUNCT
ftr-381	592	7	he	he	PRON
ftr-381	592	8	limited	limit	VERB
ftr-381	592	9	the	the	DET
ftr-381	592	10	exception	exception	NOUN
ftr-381	592	11	to	to	ADP
ftr-381	592	12	situations	situation	NOUN
ftr-381	592	13	where	where	SCONJ
ftr-381	592	14	the	the	DET
ftr-381	592	15	recipient	recipient	NOUN
ftr-381	592	16	did	do	AUX
ftr-381	592	17	not	not	PART
ftr-381	592	18	have	have	VERB
ftr-381	592	19	sufficient	sufficient	ADJ
ftr-381	592	20	other	other	ADJ
ftr-381	592	21	liquid	liquid	ADJ
ftr-381	592	22	assets	asset	NOUN
ftr-381	592	23	:	:	PUNCT
ftr-381	592	24	.	.	PUNCT
ftr-381	592	25	.	.	PUNCT
ftr-381	592	26	.	.	PUNCT
ftr-381	593	1	it	it	PRON
ftr-381	593	2	seems	seem	VERB
ftr-381	593	3	to	to	ADP
ftr-381	593	4	me	i	PRON
ftr-381	593	5	that	that	SCONJ
ftr-381	593	6	if	if	SCONJ
ftr-381	593	7	a	a	DET
ftr-381	593	8	man	man	NOUN
ftr-381	593	9	has	have	AUX
ftr-381	593	10	acquired	acquire	VERB
ftr-381	593	11	a	a	DET
ftr-381	593	12	field	field	NOUN
ftr-381	593	13	as	as	ADP
ftr-381	593	14	an	an	DET
ftr-381	593	15	inheritance	inheritance	NOUN
ftr-381	593	16	or	or	CCONJ
ftr-381	593	17	a	a	DET
ftr-381	593	18	gift	gift	NOUN
ftr-381	593	19	and	and	CCONJ
ftr-381	593	20	he	he	PRON
ftr-381	593	21	has	have	VERB
ftr-381	593	22	not	not	PART
ftr-381	593	23	enough	enough	ADJ
ftr-381	593	24	free	free	ADJ
ftr-381	593	25	money	money	NOUN
ftr-381	593	26	to	to	PART
ftr-381	593	27	give	give	VERB
ftr-381	593	28	one	one	NUM
ftr-381	593	29	tenth	tenth	NOUN
ftr-381	593	30	of	of	ADP
ftr-381	593	31	the	the	DET
ftr-381	593	32	value	value	NOUN
ftr-381	593	33	of	of	ADP
ftr-381	593	34	the	the	DET
ftr-381	593	35	field	field	NOUN
ftr-381	593	36	to	to	ADP
ftr-381	593	37	the	the	DET
ftr-381	593	38	poor	poor	ADJ
ftr-381	593	39	,	,	PUNCT
ftr-381	593	40	there	there	PRON
ftr-381	593	41	is	be	VERB
ftr-381	593	42	no	no	DET
ftr-381	593	43	valid	valid	ADJ
ftr-381	593	44	reason	reason	NOUN
ftr-381	593	45	which	which	PRON
ftr-381	593	46	would	would	AUX
ftr-381	593	47	compel	compel	VERB
ftr-381	593	48	him	he	PRON
ftr-381	593	49	to	to	PART
ftr-381	593	50	sell	sell	VERB
ftr-381	593	51	one	one	NUM
ftr-381	593	52	-	-	PUNCT
ftr-381	593	53	tenth	tenth	NOUN
ftr-381	593	54	part	part	NOUN
ftr-381	593	55	of	of	ADP
ftr-381	593	56	the	the	DET
ftr-381	593	57	field	field	NOUN
ftr-381	593	58	to	to	PART
ftr-381	593	59	give	give	VERB
ftr-381	593	60	(	(	PUNCT
ftr-381	593	61	the	the	DET
ftr-381	593	62	proceeds	proceed	NOUN
ftr-381	593	63	)	)	PUNCT
ftr-381	593	64	to	to	ADP
ftr-381	593	65	the	the	DET
ftr-381	593	66	poor	poor	ADJ
ftr-381	593	67	;	;	PUNCT
ftr-381	593	68	neither	neither	CCONJ
ftr-381	593	69	have	have	AUX
ftr-381	593	70	we	we	PRON
ftr-381	593	71	heard	hear	VERB
ftr-381	593	72	of	of	ADP
ftr-381	593	73	an	an	DET
ftr-381	593	74	instance	instance	NOUN
ftr-381	593	75	of	of	ADP
ftr-381	593	76	this	this	DET
ftr-381	593	77	kind	kind	NOUN
ftr-381	593	78	in	in	ADP
ftr-381	593	79	which	which	PRON
ftr-381	593	80	he	he	PRON
ftr-381	593	81	is	be	AUX
ftr-381	593	82	obligated	obligate	VERB
ftr-381	593	83	to	to	PART
ftr-381	593	84	give	give	VERB
ftr-381	593	85	onetenth	onetenth	ADJ
ftr-381	593	86	of	of	ADP
ftr-381	593	87	the	the	DET
ftr-381	593	88	field	field	NOUN
ftr-381	593	89	itself	itself	PRON
ftr-381	593	90	to	to	ADP
ftr-381	593	91	the	the	DET
ftr-381	593	92	poor	poor	ADJ
ftr-381	593	93	.	.	PUNCT
ftr-381	594	1	therefore	therefore	ADV
ftr-381	594	2	i	i	PRON
ftr-381	594	3	take	take	VERB
ftr-381	594	4	the	the	DET
ftr-381	594	5	view	view	NOUN
ftr-381	594	6	that	that	SCONJ
ftr-381	594	7	the	the	DET
ftr-381	594	8	heir	heir	NOUN
ftr-381	594	9	is	be	AUX
ftr-381	594	10	not	not	PART
ftr-381	594	11	obliged	oblige	VERB
ftr-381	594	12	to	to	PART
ftr-381	594	13	give	give	VERB
ftr-381	594	14	maaser	maaser	NOUN
ftr-381	594	15	on	on	ADP
ftr-381	594	16	the	the	DET
ftr-381	594	17	landed	land	VERB
ftr-381	594	18	property	property	NOUN
ftr-381	594	19	inherited	inherit	VERB
ftr-381	594	20	from	from	ADP
ftr-381	594	21	his	his	PRON
ftr-381	594	22	father	father	NOUN
ftr-381	594	23	,	,	PUNCT
ftr-381	594	24	even	even	ADV
ftr-381	594	25	though	though	SCONJ
ftr-381	594	26	i	i	PRON
ftr-381	594	27	have	have	AUX
ftr-381	594	28	not	not	PART
ftr-381	594	29	found	find	VERB
ftr-381	594	30	this	this	PRON
ftr-381	594	31	explicitly	explicitly	ADV
ftr-381	594	32	in	in	ADP
ftr-381	594	33	the	the	DET
ftr-381	594	34	poskim.82	poskim.82	NOUN
ftr-381	594	35	in	in	ADP
ftr-381	594	36	reaching	reach	VERB
ftr-381	594	37	this	this	DET
ftr-381	594	38	conclusion	conclusion	NOUN
ftr-381	594	39	,	,	PUNCT
ftr-381	594	40	rabbi	rabbi	ADJ
ftr-381	594	41	bamberger	bamberger	NOUN
ftr-381	594	42	attempted	attempt	VERB
ftr-381	594	43	to	to	PART
ftr-381	594	44	draw	draw	VERB
ftr-381	594	45	a	a	DET
ftr-381	594	46	distinction	distinction	NOUN
ftr-381	594	47	between	between	ADP
ftr-381	594	48	the	the	DET
ftr-381	594	49	practice	practice	NOUN
ftr-381	594	50	of	of	ADP
ftr-381	594	51	maaser	maaser	NOUN
ftr-381	594	52	,	,	PUNCT
ftr-381	594	53	which	which	PRON
ftr-381	594	54	involves	involve	VERB
ftr-381	594	55	the	the	DET
ftr-381	594	56	ex	ex	NOUN
ftr-381	594	57	ante	ante	NOUN
ftr-381	594	58	separation	separation	NOUN
ftr-381	594	59	of	of	ADP
ftr-381	594	60	money	money	NOUN
ftr-381	594	61	for	for	ADP
ftr-381	594	62	tzedakah	tzedakah	NOUN
ftr-381	594	63	purposes	purpose	NOUN
ftr-381	594	64	,	,	PUNCT
ftr-381	594	65	and	and	CCONJ
ftr-381	594	66	tzedakah	tzedakah	PROPN
ftr-381	594	67	itself	itself	PRON
ftr-381	594	68	.	.	PUNCT
ftr-381	595	1	he	he	PRON
ftr-381	595	2	conceded	concede	VERB
ftr-381	595	3	that	that	SCONJ
ftr-381	595	4	both	both	CCONJ
ftr-381	595	5	rambam	rambam	NOUN
ftr-381	595	6	and	and	CCONJ
ftr-381	595	7	the	the	DET
ftr-381	595	8	shulchan	shulchan	PROPN
ftr-381	595	9	aruch	aruch	NOUN
ftr-381	595	10	included	include	VERB
ftr-381	595	11	land	land	NOUN
ftr-381	595	12	in	in	ADP
ftr-381	595	13	possessions	possession	NOUN
ftr-381	595	14	when	when	SCONJ
ftr-381	595	15	determining	determine	VERB
ftr-381	595	16	how	how	SCONJ
ftr-381	595	17	much	much	ADJ
ftr-381	595	18	to	to	PART
ftr-381	595	19	give	give	VERB
ftr-381	595	20	to	to	PART
ftr-381	595	21	fulfill	fulfill	VERB
ftr-381	595	22	the	the	DET
ftr-381	595	23	mitzvah	mitzvah	PROPN
ftr-381	595	24	of	of	ADP
ftr-381	595	25	tzedakah	tzedakah	PROPN
ftr-381	595	26	,	,	PUNCT
ftr-381	595	27	but	but	CCONJ
ftr-381	595	28	he	he	PRON
ftr-381	595	29	argued	argue	VERB
ftr-381	595	30	that	that	SCONJ
ftr-381	595	31	the	the	DET
ftr-381	595	32	maaser	maaser	ADJ
ftr-381	595	33	obligation	obligation	NOUN
ftr-381	595	34	applied	apply	VERB
ftr-381	595	35	only	only	ADV
ftr-381	595	36	to	to	PART
ftr-381	595	37	cash	cash	VERB
ftr-381	595	38	and	and	CCONJ
ftr-381	595	39	should	should	AUX
ftr-381	595	40	therefore	therefore	ADV
ftr-381	595	41	exclude	exclude	VERB
ftr-381	595	42	non	non	ADJ
ftr-381	595	43	-	-	ADJ
ftr-381	595	44	cash	cash	ADJ
ftr-381	595	45	gifts	gift	NOUN
ftr-381	595	46	,	,	PUNCT
ftr-381	595	47	such	such	ADJ
ftr-381	595	48	as	as	ADP
ftr-381	595	49	land	land	NOUN
ftr-381	595	50	.	.	PUNCT
ftr-381	596	1	nonetheless	nonetheless	ADV
ftr-381	596	2	,	,	PUNCT
ftr-381	596	3	he	he	PRON
ftr-381	596	4	concluded	conclude	VERB
ftr-381	596	5	that	that	SCONJ
ftr-381	596	6	,	,	PUNCT
ftr-381	596	7	if	if	SCONJ
ftr-381	596	8	a	a	DET
ftr-381	596	9	person	person	NOUN
ftr-381	596	10	received	receive	VERB
ftr-381	596	11	a	a	DET
ftr-381	596	12	non	non	ADJ
ftr-381	596	13	-	-	ADJ
ftr-381	596	14	cash	cash	ADJ
ftr-381	596	15	gift	gift	NOUN
ftr-381	596	16	and	and	CCONJ
ftr-381	596	17	could	could	AUX
ftr-381	596	18	tithe	tithe	VERB
ftr-381	596	19	without	without	ADP
ftr-381	596	20	hardship	hardship	NOUN
ftr-381	596	21	,	,	PUNCT
ftr-381	596	22	he	he	PRON
ftr-381	596	23	should	should	AUX
ftr-381	596	24	do	do	VERB
ftr-381	596	25	so	so	ADV
ftr-381	596	26	.	.	PUNCT
ftr-381	597	1	rabbi	rabbi	ADJ
ftr-381	597	2	shlomo	shlomo	PROPN
ftr-381	597	3	zalman	zalman	PROPN
ftr-381	597	4	auerbach	auerbach	PROPN
ftr-381	597	5	(	(	PUNCT
ftr-381	597	6	1900	1900	NUM
ftr-381	597	7	-	-	SYM
ftr-381	597	8	1995	1995	NUM
ftr-381	597	9	)	)	PUNCT
ftr-381	597	10	refined	refine	VERB
ftr-381	597	11	the	the	DET
ftr-381	597	12	rule	rule	NOUN
ftr-381	597	13	even	even	ADV
ftr-381	597	14	further	far	ADV
ftr-381	597	15	.	.	PUNCT
ftr-381	598	1	he	he	PRON
ftr-381	598	2	agreed	agree	VERB
ftr-381	598	3	that	that	SCONJ
ftr-381	598	4	only	only	ADV
ftr-381	598	5	those	those	PRON
ftr-381	598	6	who	who	PRON
ftr-381	598	7	truly	truly	ADV
ftr-381	598	8	had	have	VERB
ftr-381	598	9	liquidity	liquidity	NOUN
ftr-381	598	10	problems	problem	NOUN
ftr-381	598	11	could	could	AUX
ftr-381	598	12	avoid	avoid	VERB
ftr-381	598	13	separating	separate	VERB
ftr-381	598	14	maaser	maaser	NOUN
ftr-381	598	15	on	on	ADP
ftr-381	598	16	gifts	gift	NOUN
ftr-381	598	17	and	and	CCONJ
ftr-381	598	18	inheritances	inheritance	NOUN
ftr-381	598	19	of	of	ADP
ftr-381	598	20	land	land	NOUN
ftr-381	598	21	,	,	PUNCT
ftr-381	598	22	but	but	CCONJ
ftr-381	598	23	he	he	PRON
ftr-381	598	24	added	add	VERB
ftr-381	598	25	an	an	DET
ftr-381	598	26	important	important	ADJ
ftr-381	598	27	limitation	limitation	NOUN
ftr-381	598	28	to	to	ADP
ftr-381	598	29	the	the	DET
ftr-381	598	30	exclusion	exclusion	NOUN
ftr-381	598	31	,	,	PUNCT
ftr-381	598	32	namely	namely	ADV
ftr-381	598	33	that	that	SCONJ
ftr-381	598	34	where	where	SCONJ
ftr-381	598	35	no	no	DET
ftr-381	598	36	maaser	maaser	NOUN
ftr-381	598	37	is	be	AUX
ftr-381	598	38	separated	separate	VERB
ftr-381	598	39	at	at	ADP
ftr-381	598	40	the	the	DET
ftr-381	598	41	time	time	NOUN
ftr-381	598	42	of	of	ADP
ftr-381	598	43	receipt	receipt	NOUN
ftr-381	598	44	,	,	PUNCT
ftr-381	598	45	it	it	PRON
ftr-381	598	46	should	should	AUX
ftr-381	598	47	be	be	AUX
ftr-381	598	48	separated	separate	VERB
ftr-381	598	49	when	when	SCONJ
ftr-381	598	50	the	the	DET
ftr-381	598	51	land	land	NOUN
ftr-381	598	52	is	be	AUX
ftr-381	598	53	sold	sell	VERB
ftr-381	598	54	or	or	CCONJ
ftr-381	598	55	otherwise	otherwise	ADV
ftr-381	598	56	converted	convert	VERB
ftr-381	598	57	to	to	ADP
ftr-381	598	58	cash	cash	NOUN
ftr-381	598	59	.	.	PUNCT
ftr-381	599	1	thus	thus	ADV
ftr-381	599	2	,	,	PUNCT
ftr-381	599	3	the	the	DET
ftr-381	599	4	lack	lack	NOUN
ftr-381	599	5	of	of	ADP
ftr-381	599	6	liquidity	liquidity	NOUN
ftr-381	599	7	does	do	AUX
ftr-381	599	8	not	not	PART
ftr-381	599	9	permanently	permanently	ADV
ftr-381	599	10	excuse	excuse	VERB
ftr-381	599	11	someone	someone	PRON
ftr-381	599	12	from	from	ADP
ftr-381	599	13	176	176	NUM
ftr-381	599	14	florida	florida	PROPN
ftr-381	599	15	tax	tax	NOUN
ftr-381	599	16	review	review	NOUN
ftr-381	600	1	[	[	X
ftr-381	600	2	vol	vol	NOUN
ftr-381	600	3	.	.	PUNCT
ftr-381	600	4	8:1	8:1	NUM
ftr-381	600	5	83	83	NUM
ftr-381	600	6	.	.	PUNCT
ftr-381	601	1	see	see	VERB
ftr-381	601	2	mk	mk	PROPN
ftr-381	601	3	at	at	ADP
ftr-381	601	4	53	53	NUM
ftr-381	601	5	,	,	PUNCT
ftr-381	601	6	hebrew	hebrew	ADJ
ftr-381	601	7	appendix	appendix	NOUN
ftr-381	601	8	at	at	ADP
ftr-381	601	9	20	20	NUM
ftr-381	601	10	.	.	PUNCT
ftr-381	601	11	84	84	NUM
ftr-381	601	12	.	.	PUNCT
ftr-381	602	1	for	for	ADP
ftr-381	602	2	instance	instance	NOUN
ftr-381	602	3	,	,	PUNCT
ftr-381	602	4	if	if	SCONJ
ftr-381	602	5	a	a	DET
ftr-381	602	6	person	person	NOUN
ftr-381	602	7	were	be	AUX
ftr-381	602	8	forced	force	VERB
ftr-381	602	9	to	to	PART
ftr-381	602	10	sell	sell	VERB
ftr-381	602	11	property	property	NOUN
ftr-381	602	12	to	to	ADP
ftr-381	602	13	tithe	tithe	PRON
ftr-381	602	14	,	,	PUNCT
ftr-381	602	15	the	the	DET
ftr-381	602	16	impact	impact	NOUN
ftr-381	602	17	might	might	AUX
ftr-381	602	18	depend	depend	VERB
ftr-381	602	19	on	on	ADP
ftr-381	602	20	the	the	DET
ftr-381	602	21	property	property	NOUN
ftr-381	602	22	to	to	PART
ftr-381	602	23	be	be	AUX
ftr-381	602	24	sold	sell	VERB
ftr-381	602	25	.	.	PUNCT
ftr-381	603	1	one	one	NUM
ftr-381	603	2	forced	force	VERB
ftr-381	603	3	to	to	PART
ftr-381	603	4	sell	sell	VERB
ftr-381	603	5	property	property	NOUN
ftr-381	603	6	used	use	VERB
ftr-381	603	7	in	in	ADP
ftr-381	603	8	a	a	DET
ftr-381	603	9	trade	trade	NOUN
ftr-381	603	10	or	or	CCONJ
ftr-381	603	11	business	business	NOUN
ftr-381	603	12	would	would	AUX
ftr-381	603	13	likely	likely	ADV
ftr-381	603	14	suffer	suffer	VERB
ftr-381	603	15	a	a	DET
ftr-381	603	16	much	much	ADV
ftr-381	603	17	greater	great	ADJ
ftr-381	603	18	hardship	hardship	NOUN
ftr-381	603	19	than	than	ADP
ftr-381	603	20	someone	someone	PRON
ftr-381	603	21	being	be	AUX
ftr-381	603	22	asked	ask	VERB
ftr-381	603	23	to	to	PART
ftr-381	603	24	sell	sell	VERB
ftr-381	603	25	a	a	DET
ftr-381	603	26	bond	bond	NOUN
ftr-381	603	27	that	that	PRON
ftr-381	603	28	he	he	PRON
ftr-381	603	29	had	have	AUX
ftr-381	603	30	saved	save	VERB
ftr-381	603	31	for	for	ADP
ftr-381	603	32	a	a	DET
ftr-381	603	33	rainy	rainy	ADJ
ftr-381	603	34	day	day	NOUN
ftr-381	603	35	.	.	PUNCT
ftr-381	604	1	similarly	similarly	ADV
ftr-381	604	2	,	,	PUNCT
ftr-381	604	3	one	one	NUM
ftr-381	604	4	’s	’s	PART
ftr-381	604	5	obligations	obligation	NOUN
ftr-381	604	6	could	could	AUX
ftr-381	604	7	have	have	VERB
ftr-381	604	8	a	a	DET
ftr-381	604	9	huge	huge	ADJ
ftr-381	604	10	effect	effect	NOUN
ftr-381	604	11	on	on	ADP
ftr-381	604	12	the	the	DET
ftr-381	604	13	impact	impact	NOUN
ftr-381	604	14	of	of	ADP
ftr-381	604	15	the	the	DET
ftr-381	604	16	tithe	tithe	NOUN
ftr-381	604	17	.	.	PUNCT
ftr-381	605	1	a	a	DET
ftr-381	605	2	person	person	NOUN
ftr-381	605	3	with	with	ADP
ftr-381	605	4	a	a	DET
ftr-381	605	5	large	large	ADJ
ftr-381	605	6	family	family	NOUN
ftr-381	605	7	and	and	CCONJ
ftr-381	605	8	therefore	therefore	ADV
ftr-381	605	9	heavy	heavy	ADJ
ftr-381	605	10	financial	financial	ADJ
ftr-381	605	11	obligations	obligation	NOUN
ftr-381	605	12	would	would	AUX
ftr-381	605	13	feel	feel	VERB
ftr-381	605	14	the	the	DET
ftr-381	605	15	impact	impact	NOUN
ftr-381	605	16	of	of	ADP
ftr-381	605	17	the	the	DET
ftr-381	605	18	obligation	obligation	NOUN
ftr-381	605	19	to	to	PART
ftr-381	605	20	tithe	tithe	VERB
ftr-381	605	21	more	more	ADV
ftr-381	605	22	heavily	heavily	ADV
ftr-381	605	23	than	than	ADP
ftr-381	605	24	a	a	DET
ftr-381	605	25	person	person	NOUN
ftr-381	605	26	with	with	ADP
ftr-381	605	27	a	a	DET
ftr-381	605	28	small	small	ADJ
ftr-381	605	29	family	family	NOUN
ftr-381	605	30	and	and	CCONJ
ftr-381	605	31	more	more	ADJ
ftr-381	605	32	discretionary	discretionary	ADJ
ftr-381	605	33	income	income	NOUN
ftr-381	605	34	.	.	PUNCT
ftr-381	606	1	85	85	NUM
ftr-381	606	2	.	.	PUNCT
ftr-381	607	1	the	the	DET
ftr-381	607	2	federal	federal	ADJ
ftr-381	607	3	income	income	NOUN
ftr-381	607	4	tax	tax	NOUN
ftr-381	607	5	system	system	NOUN
ftr-381	607	6	has	have	VERB
ftr-381	607	7	one	one	NUM
ftr-381	607	8	analogous	analogous	ADJ
ftr-381	607	9	practice	practice	NOUN
ftr-381	607	10	that	that	PRON
ftr-381	607	11	demonstrates	demonstrate	VERB
ftr-381	607	12	the	the	DET
ftr-381	607	13	difficulty	difficulty	NOUN
ftr-381	607	14	of	of	ADP
ftr-381	607	15	making	make	VERB
ftr-381	607	16	hardship	hardship	NOUN
ftr-381	607	17	evaluations	evaluation	NOUN
ftr-381	607	18	.	.	PUNCT
ftr-381	608	1	for	for	ADP
ftr-381	608	2	purposes	purpose	NOUN
ftr-381	608	3	of	of	ADP
ftr-381	608	4	determining	determine	VERB
ftr-381	608	5	whether	whether	SCONJ
ftr-381	608	6	to	to	PART
ftr-381	608	7	accept	accept	VERB
ftr-381	608	8	an	an	DET
ftr-381	608	9	offer	offer	NOUN
ftr-381	608	10	in	in	ADP
ftr-381	608	11	compromise	compromise	NOUN
ftr-381	608	12	from	from	ADP
ftr-381	608	13	a	a	DET
ftr-381	608	14	taxpayer	taxpayer	NOUN
ftr-381	608	15	who	who	PRON
ftr-381	608	16	has	have	AUX
ftr-381	608	17	failed	fail	VERB
ftr-381	608	18	to	to	PART
ftr-381	608	19	pay	pay	VERB
ftr-381	608	20	his	his	PRON
ftr-381	608	21	full	full	ADJ
ftr-381	608	22	tax	tax	NOUN
ftr-381	608	23	debt	debt	NOUN
ftr-381	608	24	,	,	PUNCT
ftr-381	608	25	the	the	DET
ftr-381	608	26	irs	irs	PROPN
ftr-381	608	27	has	have	AUX
ftr-381	608	28	promulgated	promulgate	VERB
ftr-381	608	29	a	a	DET
ftr-381	608	30	series	series	NOUN
ftr-381	608	31	of	of	ADP
ftr-381	608	32	schedules	schedule	NOUN
ftr-381	608	33	listing	list	VERB
ftr-381	608	34	allowable	allowable	ADJ
ftr-381	608	35	expenses	expense	NOUN
ftr-381	608	36	,	,	PUNCT
ftr-381	608	37	which	which	PRON
ftr-381	608	38	include	include	VERB
ftr-381	608	39	both	both	PRON
ftr-381	608	40	the	the	DET
ftr-381	608	41	type	type	NOUN
ftr-381	608	42	of	of	ADP
ftr-381	608	43	expense	expense	NOUN
ftr-381	608	44	and	and	CCONJ
ftr-381	608	45	the	the	DET
ftr-381	608	46	maximum	maximum	ADJ
ftr-381	608	47	amount	amount	NOUN
ftr-381	608	48	allowed	allow	VERB
ftr-381	608	49	.	.	PUNCT
ftr-381	609	1	these	these	DET
ftr-381	609	2	schedules	schedule	NOUN
ftr-381	609	3	are	be	AUX
ftr-381	609	4	determined	determine	VERB
ftr-381	609	5	on	on	ADP
ftr-381	609	6	a	a	DET
ftr-381	609	7	regional	regional	ADJ
ftr-381	609	8	basis	basis	NOUN
ftr-381	609	9	to	to	PART
ftr-381	609	10	account	account	VERB
ftr-381	609	11	for	for	ADP
ftr-381	609	12	differences	difference	NOUN
ftr-381	609	13	in	in	ADP
ftr-381	609	14	the	the	DET
ftr-381	609	15	cost	cost	NOUN
ftr-381	609	16	of	of	ADP
ftr-381	609	17	living	living	NOUN
ftr-381	609	18	.	.	PUNCT
ftr-381	610	1	the	the	DET
ftr-381	610	2	service	service	NOUN
ftr-381	610	3	determines	determine	VERB
ftr-381	610	4	a	a	DET
ftr-381	610	5	taxpayer	taxpayer	NOUN
ftr-381	610	6	’s	’s	PART
ftr-381	610	7	income	income	NOUN
ftr-381	610	8	and	and	CCONJ
ftr-381	610	9	subtracts	subtract	VERB
ftr-381	610	10	allowable	allowable	ADJ
ftr-381	610	11	expenses	expense	NOUN
ftr-381	610	12	to	to	PART
ftr-381	610	13	arrive	arrive	VERB
ftr-381	610	14	at	at	ADP
ftr-381	610	15	a	a	DET
ftr-381	610	16	figure	figure	NOUN
ftr-381	610	17	it	it	PRON
ftr-381	610	18	claims	claim	VERB
ftr-381	610	19	the	the	DET
ftr-381	610	20	taxpayer	taxpayer	NOUN
ftr-381	610	21	has	have	AUX
ftr-381	610	22	available	available	ADJ
ftr-381	610	23	to	to	PART
ftr-381	610	24	pay	pay	VERB
ftr-381	610	25	his	his	PRON
ftr-381	610	26	tax	tax	NOUN
ftr-381	610	27	debt	debt	NOUN
ftr-381	610	28	.	.	PUNCT
ftr-381	611	1	it	it	PRON
ftr-381	611	2	bases	base	VERB
ftr-381	611	3	the	the	DET
ftr-381	611	4	decision	decision	NOUN
ftr-381	611	5	on	on	ADP
ftr-381	611	6	whether	whether	SCONJ
ftr-381	611	7	to	to	PART
ftr-381	611	8	accept	accept	VERB
ftr-381	611	9	a	a	DET
ftr-381	611	10	compromise	compromise	NOUN
ftr-381	611	11	on	on	ADP
ftr-381	611	12	this	this	DET
ftr-381	611	13	assessment	assessment	NOUN
ftr-381	611	14	.	.	PUNCT
ftr-381	612	1	this	this	DET
ftr-381	612	2	process	process	NOUN
ftr-381	612	3	is	be	AUX
ftr-381	612	4	difficult	difficult	ADJ
ftr-381	612	5	to	to	PART
ftr-381	612	6	administer	administer	VERB
ftr-381	612	7	and	and	CCONJ
ftr-381	612	8	leads	lead	VERB
ftr-381	612	9	to	to	ADP
ftr-381	612	10	significant	significant	ADJ
ftr-381	612	11	conflict	conflict	NOUN
ftr-381	612	12	between	between	ADP
ftr-381	612	13	taxpayers	taxpayer	NOUN
ftr-381	612	14	and	and	CCONJ
ftr-381	612	15	the	the	DET
ftr-381	612	16	irs	irs	PROPN
ftr-381	612	17	,	,	PUNCT
ftr-381	612	18	as	as	SCONJ
ftr-381	612	19	the	the	DET
ftr-381	612	20	average	average	ADJ
ftr-381	612	21	costs	cost	NOUN
ftr-381	612	22	the	the	DET
ftr-381	612	23	irs	irs	PROPN
ftr-381	612	24	allows	allow	VERB
ftr-381	612	25	are	be	AUX
ftr-381	612	26	often	often	ADV
ftr-381	612	27	significantly	significantly	ADV
ftr-381	612	28	less	less	ADJ
ftr-381	612	29	than	than	ADP
ftr-381	612	30	the	the	DET
ftr-381	612	31	taxpayer	taxpayer	NOUN
ftr-381	612	32	’s	’s	PART
ftr-381	612	33	actual	actual	ADJ
ftr-381	612	34	expenses	expense	NOUN
ftr-381	612	35	,	,	PUNCT
ftr-381	612	36	leading	lead	VERB
ftr-381	612	37	the	the	DET
ftr-381	612	38	irs	irs	PROPN
ftr-381	612	39	and	and	CCONJ
ftr-381	612	40	the	the	DET
ftr-381	612	41	taxpayer	taxpayer	NOUN
ftr-381	612	42	to	to	PART
ftr-381	612	43	reach	reach	VERB
ftr-381	612	44	opposite	opposite	ADJ
ftr-381	612	45	conclusions	conclusion	NOUN
ftr-381	612	46	regarding	regard	VERB
ftr-381	612	47	the	the	DET
ftr-381	612	48	hardship	hardship	NOUN
ftr-381	612	49	involved	involve	VERB
ftr-381	612	50	in	in	ADP
ftr-381	612	51	paying	pay	VERB
ftr-381	612	52	past	past	ADJ
ftr-381	612	53	debts	debt	NOUN
ftr-381	612	54	.	.	PUNCT
ftr-381	613	1	see	see	VERB
ftr-381	613	2	irc	irc	ADV
ftr-381	613	3	§	§	NOUN
ftr-381	613	4	7122(d)(2	7122(d)(2	NOUN
ftr-381	613	5	)	)	PUNCT
ftr-381	613	6	and	and	CCONJ
ftr-381	613	7	associated	associate	VERB
ftr-381	613	8	schedules	schedule	NOUN
ftr-381	613	9	and	and	CCONJ
ftr-381	613	10	regulations	regulation	NOUN
ftr-381	613	11	.	.	PUNCT
ftr-381	614	1	86	86	NUM
ftr-381	614	2	.	.	PUNCT
ftr-381	614	3	tzedakah	tzedakah	PROPN
ftr-381	614	4	u’mishpat	u’mishpat	PROPN
ftr-381	614	5	,	,	PUNCT
ftr-381	614	6	ch	ch	NOUN
ftr-381	614	7	.	.	PROPN
ftr-381	614	8	5	5	NUM
ftr-381	614	9	,	,	PUNCT
ftr-381	614	10	note	note	VERB
ftr-381	614	11	27	27	NUM
ftr-381	614	12	,	,	PUNCT
ftr-381	614	13	tz	tz	NOUN
ftr-381	614	14	at	at	ADP
ftr-381	614	15	133	133	NUM
ftr-381	614	16	.	.	PUNCT
ftr-381	615	1	tithing	tithing	NOUN
ftr-381	615	2	,	,	PUNCT
ftr-381	615	3	it	it	PRON
ftr-381	615	4	merely	merely	ADV
ftr-381	615	5	defers	defer	VERB
ftr-381	615	6	the	the	DET
ftr-381	615	7	time	time	NOUN
ftr-381	615	8	of	of	ADP
ftr-381	615	9	tithing	tithing	NOUN
ftr-381	615	10	until	until	SCONJ
ftr-381	615	11	the	the	DET
ftr-381	615	12	property	property	NOUN
ftr-381	615	13	is	be	AUX
ftr-381	615	14	converted	convert	VERB
ftr-381	615	15	to	to	ADP
ftr-381	615	16	cash	cash	NOUN
ftr-381	615	17	.	.	PUNCT
ftr-381	616	1	in	in	ADP
ftr-381	616	2	essence	essence	NOUN
ftr-381	616	3	,	,	PUNCT
ftr-381	616	4	he	he	PRON
ftr-381	616	5	articulated	articulate	VERB
ftr-381	616	6	a	a	DET
ftr-381	616	7	realization	realization	NOUN
ftr-381	616	8	requirement	requirement	NOUN
ftr-381	616	9	for	for	ADP
ftr-381	616	10	gifts	gift	NOUN
ftr-381	616	11	or83	or83	PROPN
ftr-381	616	12	inheritances	inheritance	NOUN
ftr-381	616	13	of	of	ADP
ftr-381	616	14	land	land	NOUN
ftr-381	616	15	.	.	PUNCT
ftr-381	617	1	neither	neither	CCONJ
ftr-381	617	2	rabbi	rabbi	ADJ
ftr-381	617	3	bamberger	bamberger	NOUN
ftr-381	617	4	nor	nor	CCONJ
ftr-381	617	5	auerbach	auerbach	NOUN
ftr-381	617	6	attempted	attempt	VERB
ftr-381	617	7	to	to	PART
ftr-381	617	8	define	define	VERB
ftr-381	617	9	when	when	SCONJ
ftr-381	617	10	a	a	DET
ftr-381	617	11	person	person	NOUN
ftr-381	617	12	has	have	VERB
ftr-381	617	13	sufficient	sufficient	ADJ
ftr-381	617	14	liquidity	liquidity	NOUN
ftr-381	617	15	concerns	concern	NOUN
ftr-381	617	16	to	to	PART
ftr-381	617	17	allow	allow	VERB
ftr-381	617	18	them	they	PRON
ftr-381	617	19	to	to	PART
ftr-381	617	20	exclude	exclude	VERB
ftr-381	617	21	land	land	NOUN
ftr-381	617	22	from	from	ADP
ftr-381	617	23	the	the	DET
ftr-381	617	24	maaser	maaser	ADJ
ftr-381	617	25	obligation	obligation	NOUN
ftr-381	617	26	.	.	PUNCT
ftr-381	618	1	rather	rather	ADV
ftr-381	618	2	,	,	PUNCT
ftr-381	618	3	they	they	PRON
ftr-381	618	4	appear	appear	VERB
ftr-381	618	5	to	to	PART
ftr-381	618	6	have	have	AUX
ftr-381	618	7	left	leave	VERB
ftr-381	618	8	this	this	DET
ftr-381	618	9	decision	decision	NOUN
ftr-381	618	10	to	to	ADP
ftr-381	618	11	the	the	DET
ftr-381	618	12	individual	individual	NOUN
ftr-381	618	13	.	.	PUNCT
ftr-381	619	1	such	such	ADJ
ftr-381	619	2	determinations	determination	NOUN
ftr-381	619	3	depend	depend	VERB
ftr-381	619	4	on	on	ADP
ftr-381	619	5	a	a	DET
ftr-381	619	6	host	host	NOUN
ftr-381	619	7	of	of	ADP
ftr-381	619	8	issues	issue	NOUN
ftr-381	619	9	,	,	PUNCT
ftr-381	619	10	including	include	VERB
ftr-381	619	11	a	a	DET
ftr-381	619	12	person	person	NOUN
ftr-381	619	13	’s	’s	PART
ftr-381	619	14	liquid	liquid	ADJ
ftr-381	619	15	assets	asset	NOUN
ftr-381	619	16	,	,	PUNCT
ftr-381	619	17	illiquid	illiquid	ADJ
ftr-381	619	18	holdings	holding	NOUN
ftr-381	619	19	and	and	CCONJ
ftr-381	619	20	financial	financial	ADJ
ftr-381	619	21	obligations	obligation	NOUN
ftr-381	619	22	.	.	PUNCT
ftr-381	620	1	as	as	ADP
ftr-381	620	2	a	a	DET
ftr-381	620	3	result	result	NOUN
ftr-381	620	4	,	,	PUNCT
ftr-381	620	5	if	if	SCONJ
ftr-381	620	6	two84	two84	NOUN
ftr-381	620	7	people	people	NOUN
ftr-381	620	8	receive	receive	VERB
ftr-381	620	9	equivalent	equivalent	ADJ
ftr-381	620	10	gifts	gift	NOUN
ftr-381	620	11	and	and	CCONJ
ftr-381	620	12	have	have	VERB
ftr-381	620	13	the	the	DET
ftr-381	620	14	same	same	ADJ
ftr-381	620	15	level	level	NOUN
ftr-381	620	16	of	of	ADP
ftr-381	620	17	liquid	liquid	ADJ
ftr-381	620	18	assets	asset	NOUN
ftr-381	620	19	,	,	PUNCT
ftr-381	620	20	one	one	PRON
ftr-381	620	21	may	may	AUX
ftr-381	620	22	be	be	AUX
ftr-381	620	23	required	require	VERB
ftr-381	620	24	to	to	ADP
ftr-381	620	25	tithe	tithe	NOUN
ftr-381	620	26	on	on	ADP
ftr-381	620	27	the	the	DET
ftr-381	620	28	value	value	NOUN
ftr-381	620	29	of	of	ADP
ftr-381	620	30	the	the	DET
ftr-381	620	31	gift	gift	NOUN
ftr-381	620	32	,	,	PUNCT
ftr-381	620	33	i.e.	i.e.	X
ftr-381	620	34	,	,	PUNCT
ftr-381	620	35	include	include	VERB
ftr-381	620	36	it	it	PRON
ftr-381	620	37	in	in	ADP
ftr-381	620	38	income	income	NOUN
ftr-381	620	39	,	,	PUNCT
ftr-381	620	40	while	while	SCONJ
ftr-381	620	41	the	the	DET
ftr-381	620	42	other	other	ADJ
ftr-381	620	43	may	may	AUX
ftr-381	620	44	exclude	exclude	VERB
ftr-381	620	45	it	it	PRON
ftr-381	620	46	.	.	PUNCT
ftr-381	621	1	given	give	VERB
ftr-381	621	2	the	the	DET
ftr-381	621	3	fact	fact	NOUN
ftr-381	621	4	specific	specific	ADJ
ftr-381	621	5	nature	nature	NOUN
ftr-381	621	6	of	of	ADP
ftr-381	621	7	the	the	DET
ftr-381	621	8	inquiry	inquiry	NOUN
ftr-381	621	9	,	,	PUNCT
ftr-381	621	10	it	it	PRON
ftr-381	621	11	would	would	AUX
ftr-381	621	12	be	be	AUX
ftr-381	621	13	difficult	difficult	ADJ
ftr-381	621	14	to	to	PART
ftr-381	621	15	design	design	VERB
ftr-381	621	16	a	a	DET
ftr-381	621	17	simple	simple	ADJ
ftr-381	621	18	,	,	PUNCT
ftr-381	621	19	uniform	uniform	ADJ
ftr-381	621	20	rule	rule	NOUN
ftr-381	621	21	for	for	ADP
ftr-381	621	22	making	make	VERB
ftr-381	621	23	liquidity	liquidity	NOUN
ftr-381	621	24	determinations.85	determinations.85	ADJ
ftr-381	621	25	to	to	PART
ftr-381	621	26	complicate	complicate	VERB
ftr-381	621	27	matters	matter	NOUN
ftr-381	621	28	,	,	PUNCT
ftr-381	621	29	several	several	ADJ
ftr-381	621	30	rabbis	rabbis	PROPN
ftr-381	621	31	have	have	AUX
ftr-381	621	32	noted	note	VERB
ftr-381	621	33	that	that	SCONJ
ftr-381	621	34	the	the	DET
ftr-381	621	35	question	question	NOUN
ftr-381	621	36	of	of	ADP
ftr-381	621	37	whether	whether	SCONJ
ftr-381	621	38	someone	someone	PRON
ftr-381	621	39	has	have	AUX
ftr-381	621	40	liquidity	liquidity	NOUN
ftr-381	621	41	concerns	concern	NOUN
ftr-381	621	42	may	may	AUX
ftr-381	621	43	well	well	ADV
ftr-381	621	44	depend	depend	VERB
ftr-381	621	45	on	on	ADP
ftr-381	621	46	his	his	PRON
ftr-381	621	47	intent	intent	NOUN
ftr-381	621	48	.	.	PUNCT
ftr-381	622	1	they	they	PRON
ftr-381	622	2	argue	argue	VERB
ftr-381	622	3	that	that	SCONJ
ftr-381	622	4	a	a	DET
ftr-381	622	5	gift	gift	NOUN
ftr-381	622	6	recipient	recipient	NOUN
ftr-381	622	7	can	can	AUX
ftr-381	622	8	not	not	PART
ftr-381	622	9	claim	claim	VERB
ftr-381	622	10	to	to	PART
ftr-381	622	11	have	have	VERB
ftr-381	622	12	liquidity	liquidity	NOUN
ftr-381	622	13	problems	problem	NOUN
ftr-381	622	14	associated	associate	VERB
ftr-381	622	15	with	with	ADP
ftr-381	622	16	the	the	DET
ftr-381	622	17	receipt	receipt	NOUN
ftr-381	622	18	of	of	ADP
ftr-381	622	19	a	a	DET
ftr-381	622	20	non	non	ADJ
ftr-381	622	21	-	-	ADJ
ftr-381	622	22	cash	cash	ADJ
ftr-381	622	23	gift	gift	NOUN
ftr-381	622	24	if	if	SCONJ
ftr-381	622	25	he	he	PRON
ftr-381	622	26	was	be	AUX
ftr-381	622	27	intending	intend	VERB
ftr-381	622	28	to	to	PART
ftr-381	622	29	purchase	purchase	VERB
ftr-381	622	30	the	the	DET
ftr-381	622	31	gift	gift	NOUN
ftr-381	622	32	for	for	ADP
ftr-381	622	33	himself	himself	PRON
ftr-381	622	34	.	.	PUNCT
ftr-381	623	1	in	in	ADP
ftr-381	623	2	such	such	ADJ
ftr-381	623	3	cases	case	NOUN
ftr-381	623	4	,	,	PUNCT
ftr-381	623	5	the	the	DET
ftr-381	623	6	person	person	NOUN
ftr-381	623	7	retains	retain	VERB
ftr-381	623	8	the	the	DET
ftr-381	623	9	money	money	NOUN
ftr-381	623	10	he	he	PRON
ftr-381	623	11	would	would	AUX
ftr-381	623	12	have	have	AUX
ftr-381	623	13	spent	spend	VERB
ftr-381	623	14	on	on	ADP
ftr-381	623	15	the	the	DET
ftr-381	623	16	gift	gift	NOUN
ftr-381	623	17	and	and	CCONJ
ftr-381	623	18	therefore	therefore	ADV
ftr-381	623	19	can	can	AUX
ftr-381	623	20	not	not	PART
ftr-381	623	21	be	be	AUX
ftr-381	623	22	said	say	VERB
ftr-381	623	23	to	to	PART
ftr-381	623	24	have	have	VERB
ftr-381	623	25	a	a	DET
ftr-381	623	26	liquidity	liquidity	NOUN
ftr-381	623	27	problem	problem	NOUN
ftr-381	623	28	with	with	ADP
ftr-381	623	29	respect	respect	NOUN
ftr-381	623	30	to	to	ADP
ftr-381	623	31	the	the	DET
ftr-381	623	32	gift	gift	NOUN
ftr-381	623	33	.	.	PUNCT
ftr-381	624	1	as	as	ADP
ftr-381	624	2	a	a	DET
ftr-381	624	3	result	result	NOUN
ftr-381	624	4	,	,	PUNCT
ftr-381	624	5	he	he	PRON
ftr-381	624	6	must	must	AUX
ftr-381	624	7	separate	separate	VERB
ftr-381	624	8	out	out	ADP
ftr-381	624	9	maaser	maaser	ADV
ftr-381	624	10	on	on	ADP
ftr-381	624	11	receipt	receipt	NOUN
ftr-381	624	12	of	of	ADP
ftr-381	624	13	the	the	DET
ftr-381	624	14	gift.86	gift.86	NOUN
ftr-381	624	15	for	for	ADP
ftr-381	624	16	instance	instance	NOUN
ftr-381	624	17	,	,	PUNCT
ftr-381	624	18	assume	assume	VERB
ftr-381	624	19	a	a	DET
ftr-381	624	20	person	person	NOUN
ftr-381	624	21	was	be	AUX
ftr-381	624	22	going	go	VERB
ftr-381	624	23	to	to	PART
ftr-381	624	24	buy	buy	VERB
ftr-381	624	25	a	a	DET
ftr-381	624	26	car	car	NOUN
ftr-381	624	27	for	for	ADP
ftr-381	624	28	$	$	SYM
ftr-381	624	29	15,000	15,000	NUM
ftr-381	624	30	.	.	PUNCT
ftr-381	625	1	instead	instead	ADV
ftr-381	625	2	,	,	PUNCT
ftr-381	625	3	he	he	PRON
ftr-381	625	4	received	receive	VERB
ftr-381	625	5	the	the	DET
ftr-381	625	6	car	car	NOUN
ftr-381	625	7	as	as	ADP
ftr-381	625	8	a	a	DET
ftr-381	625	9	gift	gift	NOUN
ftr-381	625	10	.	.	PUNCT
ftr-381	626	1	as	as	ADP
ftr-381	626	2	a	a	DET
ftr-381	626	3	result	result	NOUN
ftr-381	626	4	,	,	PUNCT
ftr-381	626	5	he	he	PRON
ftr-381	626	6	is	be	AUX
ftr-381	626	7	able	able	ADJ
ftr-381	626	8	to	to	PART
ftr-381	626	9	keep	keep	VERB
ftr-381	626	10	the	the	DET
ftr-381	626	11	$	$	SYM
ftr-381	626	12	15,000	15,000	NUM
ftr-381	626	13	he	he	PRON
ftr-381	626	14	was	be	AUX
ftr-381	626	15	intending	intend	VERB
ftr-381	626	16	to	to	PART
ftr-381	626	17	spend	spend	VERB
ftr-381	626	18	.	.	PUNCT
ftr-381	627	1	he	he	PRON
ftr-381	627	2	can	can	AUX
ftr-381	627	3	hardly	hardly	ADV
ftr-381	627	4	claim	claim	VERB
ftr-381	627	5	that	that	SCONJ
ftr-381	627	6	he	he	PRON
ftr-381	627	7	would	would	AUX
ftr-381	627	8	have	have	VERB
ftr-381	627	9	to	to	PART
ftr-381	627	10	sell	sell	VERB
ftr-381	627	11	the	the	DET
ftr-381	627	12	2007	2007	NUM
ftr-381	627	13	]	]	X
ftr-381	627	14	maaser	maaser	ADJ
ftr-381	627	15	kesafim	kesafim	NOUN
ftr-381	627	16	and	and	CCONJ
ftr-381	627	17	the	the	DET
ftr-381	627	18	development	development	NOUN
ftr-381	627	19	of	of	ADP
ftr-381	627	20	tax	tax	NOUN
ftr-381	627	21	law	law	NOUN
ftr-381	627	22	177	177	NUM
ftr-381	627	23	87	87	NUM
ftr-381	627	24	.	.	PUNCT
ftr-381	628	1	rabbi	rabbi	PROPN
ftr-381	628	2	auerbach	auerbach	PROPN
ftr-381	628	3	has	have	AUX
ftr-381	628	4	extended	extend	VERB
ftr-381	628	5	this	this	DET
ftr-381	628	6	reasoning	reasoning	NOUN
ftr-381	628	7	to	to	ADP
ftr-381	628	8	fringe	fringe	NOUN
ftr-381	628	9	benefits	benefit	NOUN
ftr-381	628	10	,	,	PUNCT
ftr-381	628	11	which	which	PRON
ftr-381	628	12	are	be	AUX
ftr-381	628	13	non	non	ADJ
ftr-381	628	14	-	-	ADJ
ftr-381	628	15	monetary	monetary	ADJ
ftr-381	628	16	compensation	compensation	NOUN
ftr-381	628	17	.	.	PUNCT
ftr-381	629	1	although	although	SCONJ
ftr-381	629	2	such	such	ADJ
ftr-381	629	3	benefits	benefit	NOUN
ftr-381	629	4	are	be	AUX
ftr-381	629	5	not	not	PART
ftr-381	629	6	liquid	liquid	ADJ
ftr-381	629	7	,	,	PUNCT
ftr-381	629	8	one	one	PRON
ftr-381	629	9	must	must	AUX
ftr-381	629	10	include	include	VERB
ftr-381	629	11	them	they	PRON
ftr-381	629	12	in	in	ADP
ftr-381	629	13	income	income	NOUN
ftr-381	629	14	unless	unless	SCONJ
ftr-381	629	15	one	one	PRON
ftr-381	629	16	can	can	AUX
ftr-381	629	17	demonstrate	demonstrate	VERB
ftr-381	629	18	that	that	SCONJ
ftr-381	629	19	one	one	PRON
ftr-381	629	20	would	would	AUX
ftr-381	629	21	not	not	PART
ftr-381	629	22	otherwise	otherwise	ADV
ftr-381	629	23	have	have	AUX
ftr-381	629	24	purchased	purchase	VERB
ftr-381	629	25	the	the	DET
ftr-381	629	26	benefit	benefit	NOUN
ftr-381	629	27	.	.	PUNCT
ftr-381	630	1	kol	kol	PROPN
ftr-381	630	2	hatorah	hatorah	PROPN
ftr-381	630	3	journal	journal	PROPN
ftr-381	630	4	vol	vol	NOUN
ftr-381	630	5	.	.	PROPN
ftr-381	630	6	39	39	NUM
ftr-381	630	7	,	,	PUNCT
ftr-381	630	8	p.	p.	NOUN
ftr-381	630	9	92	92	NUM
ftr-381	630	10	,	,	PUNCT
ftr-381	630	11	no	no	INTJ
ftr-381	630	12	.	.	NOUN
ftr-381	630	13	5	5	NUM
ftr-381	630	14	.	.	X
ftr-381	630	15	of	of	ADP
ftr-381	630	16	course	course	ADV
ftr-381	630	17	,	,	PUNCT
ftr-381	630	18	insofar	insofar	ADV
ftr-381	630	19	as	as	SCONJ
ftr-381	630	20	benefits	benefit	NOUN
ftr-381	630	21	are	be	AUX
ftr-381	630	22	negotiated	negotiate	VERB
ftr-381	630	23	,	,	PUNCT
ftr-381	630	24	unlike	unlike	ADP
ftr-381	630	25	gifts	gift	NOUN
ftr-381	630	26	,	,	PUNCT
ftr-381	630	27	it	it	PRON
ftr-381	630	28	would	would	AUX
ftr-381	630	29	be	be	AUX
ftr-381	630	30	hard	hard	ADJ
ftr-381	630	31	to	to	PART
ftr-381	630	32	demonstrate	demonstrate	VERB
ftr-381	630	33	that	that	SCONJ
ftr-381	630	34	one	one	PRON
ftr-381	630	35	would	would	AUX
ftr-381	630	36	not	not	PART
ftr-381	630	37	have	have	AUX
ftr-381	630	38	purchased	purchase	VERB
ftr-381	630	39	such	such	ADJ
ftr-381	630	40	benefits	benefit	NOUN
ftr-381	630	41	.	.	PUNCT
ftr-381	631	1	88	88	NUM
ftr-381	631	2	.	.	PUNCT
ftr-381	632	1	tzedakah	tzedakah	PROPN
ftr-381	632	2	u’mishpat	u’mishpat	PROPN
ftr-381	632	3	,	,	PUNCT
ftr-381	632	4	supra	supra	PROPN
ftr-381	632	5	note	note	PROPN
ftr-381	632	6	86	86	NUM
ftr-381	632	7	.	.	SYM
ftr-381	632	8	89	89	NUM
ftr-381	632	9	.	.	PUNCT
ftr-381	633	1	those	those	PRON
ftr-381	633	2	who	who	PRON
ftr-381	633	3	assert	assert	VERB
ftr-381	633	4	that	that	SCONJ
ftr-381	633	5	one	one	PRON
ftr-381	633	6	must	must	AUX
ftr-381	633	7	separate	separate	VERB
ftr-381	633	8	maaser	maaser	NOUN
ftr-381	633	9	based	base	VERB
ftr-381	633	10	on	on	ADP
ftr-381	633	11	the	the	DET
ftr-381	633	12	value	value	NOUN
ftr-381	633	13	of	of	ADP
ftr-381	633	14	the	the	DET
ftr-381	633	15	gift	gift	NOUN
ftr-381	633	16	received	receive	VERB
ftr-381	633	17	must	must	AUX
ftr-381	633	18	address	address	VERB
ftr-381	633	19	another	another	DET
ftr-381	633	20	interesting	interesting	ADJ
ftr-381	633	21	question	question	NOUN
ftr-381	633	22	,	,	PUNCT
ftr-381	633	23	insofar	insofar	ADV
ftr-381	633	24	as	as	SCONJ
ftr-381	633	25	the	the	DET
ftr-381	633	26	value	value	NOUN
ftr-381	633	27	of	of	ADP
ftr-381	633	28	a	a	DET
ftr-381	633	29	given	give	VERB
ftr-381	633	30	gift	gift	NOUN
ftr-381	633	31	in	in	ADP
ftr-381	633	32	the	the	DET
ftr-381	633	33	marketplace	marketplace	NOUN
ftr-381	633	34	may	may	AUX
ftr-381	633	35	not	not	PART
ftr-381	633	36	equate	equate	VERB
ftr-381	633	37	to	to	ADP
ftr-381	633	38	the	the	DET
ftr-381	633	39	value	value	NOUN
ftr-381	633	40	the	the	DET
ftr-381	633	41	recipient	recipient	NOUN
ftr-381	633	42	places	place	VERB
ftr-381	633	43	on	on	ADP
ftr-381	633	44	the	the	DET
ftr-381	633	45	gift	gift	NOUN
ftr-381	633	46	.	.	PUNCT
ftr-381	634	1	for	for	ADP
ftr-381	634	2	federal	federal	ADJ
ftr-381	634	3	income	income	NOUN
ftr-381	634	4	tax	tax	NOUN
ftr-381	634	5	purposes	purpose	NOUN
ftr-381	634	6	,	,	PUNCT
ftr-381	634	7	when	when	SCONJ
ftr-381	634	8	property	property	NOUN
ftr-381	634	9	is	be	AUX
ftr-381	634	10	subject	subject	ADJ
ftr-381	634	11	to	to	ADP
ftr-381	634	12	tax	tax	NOUN
ftr-381	634	13	,	,	PUNCT
ftr-381	634	14	one	one	PRON
ftr-381	634	15	must	must	AUX
ftr-381	634	16	use	use	VERB
ftr-381	634	17	the	the	DET
ftr-381	634	18	“	"	PUNCT
ftr-381	634	19	fair	fair	ADJ
ftr-381	634	20	market	market	NOUN
ftr-381	634	21	value	value	NOUN
ftr-381	634	22	,	,	PUNCT
ftr-381	634	23	”	"	PUNCT
ftr-381	634	24	i.e.	i.e.	X
ftr-381	634	25	,	,	PUNCT
ftr-381	634	26	the	the	DET
ftr-381	634	27	value	value	NOUN
ftr-381	634	28	hypothetical	hypothetical	ADJ
ftr-381	634	29	unrelated	unrelated	ADJ
ftr-381	634	30	parties	party	NOUN
ftr-381	634	31	would	would	AUX
ftr-381	634	32	assign	assign	VERB
ftr-381	634	33	to	to	ADP
ftr-381	634	34	the	the	DET
ftr-381	634	35	property	property	NOUN
ftr-381	634	36	in	in	ADP
ftr-381	634	37	an	an	DET
ftr-381	634	38	arm	arm	NOUN
ftr-381	634	39	’s	’s	PART
ftr-381	634	40	length	length	NOUN
ftr-381	634	41	negotiation	negotiation	NOUN
ftr-381	634	42	.	.	PUNCT
ftr-381	635	1	see	see	VERB
ftr-381	635	2	,	,	PUNCT
ftr-381	635	3	e.g.	e.g.	ADV
ftr-381	635	4	,	,	PUNCT
ftr-381	635	5	regs	reg	NOUN
ftr-381	635	6	.	.	PUNCT
ftr-381	636	1	20.2031	20.2031	NUM
ftr-381	636	2	-	-	SYM
ftr-381	636	3	6(a	6(a	NUM
ftr-381	636	4	)	)	PUNCT
ftr-381	636	5	.	.	PUNCT
ftr-381	637	1	subjective	subjective	ADJ
ftr-381	637	2	value	value	NOUN
ftr-381	637	3	is	be	AUX
ftr-381	637	4	simply	simply	ADV
ftr-381	637	5	ignored	ignore	VERB
ftr-381	637	6	as	as	ADV
ftr-381	637	7	impossible	impossible	ADJ
ftr-381	637	8	to	to	PART
ftr-381	637	9	gauge	gauge	VERB
ftr-381	637	10	accurately	accurately	ADV
ftr-381	637	11	.	.	PUNCT
ftr-381	638	1	several	several	ADJ
ftr-381	638	2	rabbis	rabbis	PROPN
ftr-381	638	3	suggest	suggest	VERB
ftr-381	638	4	the	the	DET
ftr-381	638	5	same	same	ADJ
ftr-381	638	6	rule	rule	NOUN
ftr-381	638	7	for	for	ADP
ftr-381	638	8	tithing	tithing	NOUN
ftr-381	638	9	purposes	purpose	NOUN
ftr-381	638	10	.	.	PUNCT
ftr-381	639	1	see	see	VERB
ftr-381	639	2	,	,	PUNCT
ftr-381	639	3	e.g.	e.g.	ADV
ftr-381	639	4	,	,	PUNCT
ftr-381	639	5	rabbenu	rabbenu	PROPN
ftr-381	639	6	jonah	jonah	PROPN
ftr-381	639	7	gerondi	gerondi	PROPN
ftr-381	639	8	,	,	PUNCT
ftr-381	639	9	book	book	NOUN
ftr-381	639	10	of	of	ADP
ftr-381	639	11	awe	awe	NOUN
ftr-381	639	12	;	;	PUNCT
ftr-381	639	13	mateh	mateh	PROPN
ftr-381	639	14	moshe	moshe	PROPN
ftr-381	639	15	vol	vol	NOUN
ftr-381	639	16	.	.	PROPN
ftr-381	640	1	2	2	NUM
ftr-381	640	2	.	.	NUM
ftr-381	640	3	,	,	PUNCT
ftr-381	640	4	ch	ch	PROPN
ftr-381	640	5	.	.	PROPN
ftr-381	640	6	8	8	NUM
ftr-381	640	7	.	.	PUNCT
ftr-381	641	1	in	in	ADP
ftr-381	641	2	contrast	contrast	NOUN
ftr-381	641	3	,	,	PUNCT
ftr-381	641	4	rabbi	rabbi	PROPN
ftr-381	641	5	aaron	aaron	PROPN
ftr-381	641	6	kotler	kotler	PROPN
ftr-381	641	7	asserts	assert	VERB
ftr-381	641	8	that	that	SCONJ
ftr-381	641	9	one	one	PRON
ftr-381	641	10	should	should	AUX
ftr-381	641	11	separate	separate	VERB
ftr-381	641	12	out	out	ADP
ftr-381	641	13	maaser	maaser	NOUN
ftr-381	641	14	based	base	VERB
ftr-381	641	15	on	on	ADP
ftr-381	641	16	one	one	NUM
ftr-381	641	17	’s	’s	PART
ftr-381	641	18	subjective	subjective	ADJ
ftr-381	641	19	value	value	NOUN
ftr-381	641	20	for	for	ADP
ftr-381	641	21	the	the	DET
ftr-381	641	22	object	object	NOUN
ftr-381	641	23	received	receive	VERB
ftr-381	641	24	.	.	PUNCT
ftr-381	642	1	thus	thus	ADV
ftr-381	642	2	,	,	PUNCT
ftr-381	642	3	if	if	SCONJ
ftr-381	642	4	the	the	DET
ftr-381	642	5	recipient	recipient	NOUN
ftr-381	642	6	of	of	ADP
ftr-381	642	7	a	a	DET
ftr-381	642	8	$	$	SYM
ftr-381	642	9	25,000	25,000	NUM
ftr-381	642	10	car	car	NOUN
ftr-381	642	11	intended	intend	VERB
ftr-381	642	12	to	to	PART
ftr-381	642	13	purchase	purchase	VERB
ftr-381	642	14	a	a	DET
ftr-381	642	15	$	$	SYM
ftr-381	642	16	15,000	15,000	NUM
ftr-381	642	17	car	car	NOUN
ftr-381	642	18	,	,	PUNCT
ftr-381	642	19	and	and	CCONJ
ftr-381	642	20	would	would	AUX
ftr-381	642	21	only	only	ADV
ftr-381	642	22	have	have	AUX
ftr-381	642	23	paid	pay	VERB
ftr-381	642	24	$	$	SYM
ftr-381	642	25	20,000	20,000	NUM
ftr-381	642	26	for	for	ADP
ftr-381	642	27	the	the	DET
ftr-381	642	28	car	car	NOUN
ftr-381	642	29	he	he	PRON
ftr-381	642	30	actually	actually	ADV
ftr-381	642	31	received	receive	VERB
ftr-381	642	32	,	,	PUNCT
ftr-381	642	33	he	he	PRON
ftr-381	642	34	should	should	AUX
ftr-381	642	35	separate	separate	VERB
ftr-381	642	36	out	out	ADP
ftr-381	642	37	$	$	SYM
ftr-381	642	38	2,000	2,000	NUM
ftr-381	642	39	for	for	ADP
ftr-381	642	40	maaser	maaser	ADJ
ftr-381	642	41	purposes	purpose	NOUN
ftr-381	642	42	.	.	PUNCT
ftr-381	643	1	taub	taub	PROPN
ftr-381	643	2	,	,	PUNCT
ftr-381	643	3	laws	law	NOUN
ftr-381	643	4	of	of	ADP
ftr-381	643	5	tzedakah	tzedakah	NOUN
ftr-381	643	6	at	at	ADP
ftr-381	643	7	supra	supra	PROPN
ftr-381	643	8	note	note	PROPN
ftr-381	643	9	11	11	NUM
ftr-381	643	10	at	at	ADP
ftr-381	643	11	134	134	NUM
ftr-381	643	12	,	,	PUNCT
ftr-381	643	13	note	note	VERB
ftr-381	643	14	20	20	NUM
ftr-381	643	15	.	.	PUNCT
ftr-381	643	16	car	car	NOUN
ftr-381	643	17	or	or	CCONJ
ftr-381	643	18	suffer	suffer	VERB
ftr-381	643	19	some	some	DET
ftr-381	643	20	other	other	ADJ
ftr-381	643	21	hardship	hardship	NOUN
ftr-381	643	22	to	to	PART
ftr-381	643	23	satisfy	satisfy	VERB
ftr-381	643	24	the	the	DET
ftr-381	643	25	maaser	maaser	ADJ
ftr-381	643	26	obligation	obligation	NOUN
ftr-381	643	27	.	.	PUNCT
ftr-381	644	1	he	he	PRON
ftr-381	644	2	has	have	VERB
ftr-381	644	3	$	$	SYM
ftr-381	644	4	15,000	15,000	NUM
ftr-381	644	5	in	in	ADP
ftr-381	644	6	the	the	DET
ftr-381	644	7	bank	bank	NOUN
ftr-381	644	8	that	that	SCONJ
ftr-381	644	9	he	he	PRON
ftr-381	644	10	would	would	AUX
ftr-381	644	11	not	not	PART
ftr-381	644	12	otherwise	otherwise	ADV
ftr-381	644	13	have	have	AUX
ftr-381	644	14	had	have	VERB
ftr-381	644	15	.	.	PUNCT
ftr-381	645	1	in	in	ADP
ftr-381	645	2	contrast	contrast	NOUN
ftr-381	645	3	,	,	PUNCT
ftr-381	645	4	if	if	SCONJ
ftr-381	645	5	he	he	PRON
ftr-381	645	6	received	receive	VERB
ftr-381	645	7	as	as	ADP
ftr-381	645	8	a	a	DET
ftr-381	645	9	gift	gift	NOUN
ftr-381	645	10	something	something	PRON
ftr-381	645	11	that	that	PRON
ftr-381	645	12	he	he	PRON
ftr-381	645	13	was	be	AUX
ftr-381	645	14	not	not	PART
ftr-381	645	15	intending	intend	VERB
ftr-381	645	16	to	to	PART
ftr-381	645	17	purchase	purchase	VERB
ftr-381	645	18	for	for	ADP
ftr-381	645	19	himself	himself	PRON
ftr-381	645	20	,	,	PUNCT
ftr-381	645	21	he	he	PRON
ftr-381	645	22	can	can	AUX
ftr-381	645	23	not	not	PART
ftr-381	645	24	be	be	AUX
ftr-381	645	25	said	say	VERB
ftr-381	645	26	to	to	PART
ftr-381	645	27	have	have	AUX
ftr-381	645	28	increased	increase	VERB
ftr-381	645	29	his	his	PRON
ftr-381	645	30	cash	cash	NOUN
ftr-381	645	31	position	position	NOUN
ftr-381	645	32	by	by	ADP
ftr-381	645	33	that	that	DET
ftr-381	645	34	amount	amount	NOUN
ftr-381	645	35	,	,	PUNCT
ftr-381	645	36	and	and	CCONJ
ftr-381	645	37	the	the	DET
ftr-381	645	38	liquidity	liquidity	NOUN
ftr-381	645	39	justification	justification	NOUN
ftr-381	645	40	may	may	AUX
ftr-381	645	41	hold	hold	VERB
ftr-381	645	42	,	,	PUNCT
ftr-381	645	43	depending	depend	VERB
ftr-381	645	44	on	on	ADP
ftr-381	645	45	the	the	DET
ftr-381	645	46	factors	factor	NOUN
ftr-381	645	47	identified	identify	VERB
ftr-381	645	48	above.87	above.87	PROPN
ftr-381	645	49	to	to	PART
ftr-381	645	50	complicate	complicate	VERB
ftr-381	645	51	matters	matter	NOUN
ftr-381	645	52	even	even	ADV
ftr-381	645	53	more	more	ADV
ftr-381	645	54	,	,	PUNCT
ftr-381	645	55	this	this	DET
ftr-381	645	56	rule	rule	NOUN
ftr-381	645	57	raises	raise	VERB
ftr-381	645	58	the	the	DET
ftr-381	645	59	interesting	interesting	ADJ
ftr-381	645	60	question	question	NOUN
ftr-381	645	61	of	of	ADP
ftr-381	645	62	what	what	PRON
ftr-381	645	63	to	to	PART
ftr-381	645	64	do	do	AUX
ftr-381	645	65	if	if	SCONJ
ftr-381	645	66	a	a	DET
ftr-381	645	67	person	person	NOUN
ftr-381	645	68	receives	receive	VERB
ftr-381	645	69	a	a	DET
ftr-381	645	70	gift	gift	NOUN
ftr-381	645	71	of	of	ADP
ftr-381	645	72	greater	great	ADJ
ftr-381	645	73	value	value	NOUN
ftr-381	645	74	than	than	ADP
ftr-381	645	75	what	what	PRON
ftr-381	645	76	he	he	PRON
ftr-381	645	77	intended	intend	VERB
ftr-381	645	78	to	to	PART
ftr-381	645	79	spend	spend	VERB
ftr-381	645	80	on	on	ADP
ftr-381	645	81	himself	himself	PRON
ftr-381	645	82	.	.	PUNCT
ftr-381	646	1	to	to	PART
ftr-381	646	2	continue	continue	VERB
ftr-381	646	3	with	with	ADP
ftr-381	646	4	the	the	DET
ftr-381	646	5	car	car	NOUN
ftr-381	646	6	example	example	NOUN
ftr-381	646	7	,	,	PUNCT
ftr-381	646	8	assume	assume	VERB
ftr-381	646	9	that	that	SCONJ
ftr-381	646	10	someone	someone	PRON
ftr-381	646	11	intended	intend	VERB
ftr-381	646	12	to	to	PART
ftr-381	646	13	purchase	purchase	VERB
ftr-381	646	14	a	a	DET
ftr-381	646	15	car	car	NOUN
ftr-381	646	16	for	for	ADP
ftr-381	646	17	$	$	SYM
ftr-381	646	18	15,000	15,000	NUM
ftr-381	646	19	but	but	CCONJ
ftr-381	646	20	instead	instead	ADV
ftr-381	646	21	received	receive	VERB
ftr-381	646	22	a	a	DET
ftr-381	646	23	car	car	NOUN
ftr-381	646	24	worth	worth	ADJ
ftr-381	646	25	$	$	SYM
ftr-381	646	26	25,000	25,000	NUM
ftr-381	646	27	as	as	ADP
ftr-381	646	28	a	a	DET
ftr-381	646	29	gift	gift	NOUN
ftr-381	646	30	.	.	PUNCT
ftr-381	647	1	on	on	ADP
ftr-381	647	2	the	the	DET
ftr-381	647	3	one	one	NUM
ftr-381	647	4	hand	hand	NOUN
ftr-381	647	5	,	,	PUNCT
ftr-381	647	6	he	he	PRON
ftr-381	647	7	is	be	AUX
ftr-381	647	8	$	$	SYM
ftr-381	647	9	25,000	25,000	NUM
ftr-381	647	10	better	well	ADJ
ftr-381	647	11	off	off	ADV
ftr-381	647	12	than	than	SCONJ
ftr-381	647	13	he	he	PRON
ftr-381	647	14	was	be	AUX
ftr-381	647	15	before	before	ADP
ftr-381	647	16	the	the	DET
ftr-381	647	17	gift	gift	NOUN
ftr-381	647	18	,	,	PUNCT
ftr-381	647	19	and	and	CCONJ
ftr-381	647	20	should	should	AUX
ftr-381	647	21	separate	separate	VERB
ftr-381	647	22	out	out	ADP
ftr-381	647	23	$	$	SYM
ftr-381	647	24	2,500	2,500	NUM
ftr-381	647	25	.	.	PUNCT
ftr-381	648	1	on	on	ADP
ftr-381	648	2	the	the	DET
ftr-381	648	3	other	other	ADJ
ftr-381	648	4	hand	hand	NOUN
ftr-381	648	5	,	,	PUNCT
ftr-381	648	6	from	from	ADP
ftr-381	648	7	a	a	DET
ftr-381	648	8	liquidity	liquidity	NOUN
ftr-381	648	9	perspective	perspective	NOUN
ftr-381	648	10	,	,	PUNCT
ftr-381	648	11	he	he	PRON
ftr-381	648	12	has	have	AUX
ftr-381	648	13	only	only	ADV
ftr-381	648	14	saved	save	VERB
ftr-381	648	15	$	$	SYM
ftr-381	648	16	15,000	15,000	NUM
ftr-381	648	17	,	,	PUNCT
ftr-381	648	18	i.e.	i.e.	X
ftr-381	648	19	,	,	PUNCT
ftr-381	648	20	the	the	DET
ftr-381	648	21	money	money	NOUN
ftr-381	648	22	he	he	PRON
ftr-381	648	23	would	would	AUX
ftr-381	648	24	have	have	AUX
ftr-381	648	25	spent	spend	VERB
ftr-381	648	26	on	on	ADP
ftr-381	648	27	the	the	DET
ftr-381	648	28	car	car	NOUN
ftr-381	648	29	,	,	PUNCT
ftr-381	648	30	and	and	CCONJ
ftr-381	648	31	should	should	AUX
ftr-381	648	32	only	only	ADV
ftr-381	648	33	have	have	VERB
ftr-381	648	34	to	to	PART
ftr-381	648	35	separate	separate	VERB
ftr-381	648	36	out	out	ADP
ftr-381	648	37	$	$	SYM
ftr-381	648	38	1,500	1,500	NUM
ftr-381	648	39	for	for	ADP
ftr-381	648	40	maaser	maaser	NOUN
ftr-381	648	41	.	.	PUNCT
ftr-381	649	1	the	the	DET
ftr-381	649	2	rabbis	rabbis	PROPN
ftr-381	649	3	who	who	PRON
ftr-381	649	4	have	have	AUX
ftr-381	649	5	considered	consider	VERB
ftr-381	649	6	this	this	DET
ftr-381	649	7	question	question	NOUN
ftr-381	649	8	have	have	AUX
ftr-381	649	9	come	come	VERB
ftr-381	649	10	down	down	ADP
ftr-381	649	11	on	on	ADP
ftr-381	649	12	both	both	DET
ftr-381	649	13	sides	side	NOUN
ftr-381	649	14	,	,	PUNCT
ftr-381	649	15	with	with	ADP
ftr-381	649	16	some	some	PRON
ftr-381	649	17	focusing	focus	VERB
ftr-381	649	18	on	on	ADP
ftr-381	649	19	the	the	DET
ftr-381	649	20	money	money	NOUN
ftr-381	649	21	saved	save	VERB
ftr-381	649	22	,	,	PUNCT
ftr-381	649	23	and	and	CCONJ
ftr-381	649	24	others	other	NOUN
ftr-381	649	25	looking	look	VERB
ftr-381	649	26	at	at	ADP
ftr-381	649	27	the	the	DET
ftr-381	649	28	value	value	NOUN
ftr-381	649	29	received.88	received.88	NOUN
ftr-381	649	30	89	89	NUM
ftr-381	649	31	2	2	NUM
ftr-381	649	32	.	.	PUNCT
ftr-381	650	1	the	the	DET
ftr-381	650	2	return	return	NOUN
ftr-381	650	3	of	of	ADP
ftr-381	650	4	lost	lost	ADJ
ftr-381	650	5	property	property	NOUN
ftr-381	650	6	the	the	DET
ftr-381	650	7	treatment	treatment	NOUN
ftr-381	650	8	of	of	ADP
ftr-381	650	9	returned	return	VERB
ftr-381	650	10	property	property	NOUN
ftr-381	650	11	presents	present	NOUN
ftr-381	650	12	another	another	DET
ftr-381	650	13	example	example	NOUN
ftr-381	650	14	of	of	ADP
ftr-381	650	15	how	how	SCONJ
ftr-381	650	16	the	the	DET
ftr-381	650	17	tax	tax	NOUN
ftr-381	650	18	and	and	CCONJ
ftr-381	650	19	tithing	tithing	NOUN
ftr-381	650	20	laws	law	NOUN
ftr-381	650	21	diverge	diverge	VERB
ftr-381	650	22	.	.	PUNCT
ftr-381	651	1	here	here	ADV
ftr-381	651	2	,	,	PUNCT
ftr-381	651	3	the	the	DET
ftr-381	651	4	recipient	recipient	NOUN
ftr-381	651	5	’s	’s	PART
ftr-381	651	6	innermost	innermost	ADJ
ftr-381	651	7	hopes	hope	NOUN
ftr-381	651	8	play	play	VERB
ftr-381	651	9	the	the	DET
ftr-381	651	10	primary	primary	ADJ
ftr-381	651	11	role	role	NOUN
ftr-381	651	12	in	in	ADP
ftr-381	651	13	determining	determine	VERB
ftr-381	651	14	the	the	DET
ftr-381	651	15	outcome	outcome	NOUN
ftr-381	651	16	for	for	ADP
ftr-381	651	17	tithing	tithing	NOUN
ftr-381	651	18	purposes	purpose	NOUN
ftr-381	651	19	.	.	PUNCT
ftr-381	652	1	under	under	ADP
ftr-381	652	2	the	the	DET
ftr-381	652	3	federal	federal	ADJ
ftr-381	652	4	income	income	NOUN
ftr-381	652	5	tax	tax	NOUN
ftr-381	652	6	,	,	PUNCT
ftr-381	652	7	taxpayers	taxpayer	NOUN
ftr-381	652	8	are	be	AUX
ftr-381	652	9	generally	generally	ADV
ftr-381	652	10	not	not	PART
ftr-381	652	11	required	require	VERB
ftr-381	652	12	to	to	PART
ftr-381	652	13	include	include	VERB
ftr-381	652	14	in	in	ADP
ftr-381	652	15	income	income	NOUN
ftr-381	652	16	the	the	DET
ftr-381	652	17	value	value	NOUN
ftr-381	652	18	of	of	ADP
ftr-381	652	19	returned	return	VERB
ftr-381	652	20	property	property	NOUN
ftr-381	652	21	.	.	PUNCT
ftr-381	653	1	an	an	DET
ftr-381	653	2	exception	exception	NOUN
ftr-381	653	3	to	to	ADP
ftr-381	653	4	this	this	DET
ftr-381	653	5	rule	rule	NOUN
ftr-381	653	6	arises	arise	VERB
ftr-381	653	7	where	where	SCONJ
ftr-381	653	8	one	one	PRON
ftr-381	653	9	has	have	AUX
ftr-381	653	10	deducted	deduct	VERB
ftr-381	653	11	the	the	DET
ftr-381	653	12	loss	loss	NOUN
ftr-381	653	13	and	and	CCONJ
ftr-381	653	14	later	later	ADJ
ftr-381	653	15	events	event	NOUN
ftr-381	653	16	,	,	PUNCT
ftr-381	653	17	i.e.	i.e.	X
ftr-381	653	18	,	,	PUNCT
ftr-381	653	19	the	the	DET
ftr-381	653	20	return	return	NOUN
ftr-381	653	21	of	of	ADP
ftr-381	653	22	the	the	DET
ftr-381	653	23	property	property	NOUN
ftr-381	653	24	,	,	PUNCT
ftr-381	653	25	are	be	AUX
ftr-381	653	26	inconsistent	inconsistent	ADJ
ftr-381	653	27	with	with	ADP
ftr-381	653	28	such	such	DET
ftr-381	653	29	a	a	DET
ftr-381	653	30	deduction	deduction	NOUN
ftr-381	653	31	.	.	PUNCT
ftr-381	654	1	in	in	ADP
ftr-381	654	2	such	such	ADJ
ftr-381	654	3	circumstances	circumstance	NOUN
ftr-381	654	4	,	,	PUNCT
ftr-381	654	5	178	178	NUM
ftr-381	654	6	florida	florida	PROPN
ftr-381	654	7	tax	tax	NOUN
ftr-381	654	8	review	review	NOUN
ftr-381	654	9	[	[	X
ftr-381	654	10	vol	vol	NOUN
ftr-381	654	11	.	.	NOUN
ftr-381	654	12	8:1	8:1	NUM
ftr-381	654	13	90	90	NUM
ftr-381	654	14	.	.	PUNCT
ftr-381	655	1	this	this	PRON
ftr-381	655	2	translates	translate	VERB
ftr-381	655	3	as	as	ADP
ftr-381	655	4	the	the	DET
ftr-381	655	5	book	book	NOUN
ftr-381	655	6	of	of	ADP
ftr-381	655	7	good	good	ADJ
ftr-381	655	8	deeds	deed	NOUN
ftr-381	655	9	and	and	CCONJ
ftr-381	655	10	dates	date	VERB
ftr-381	655	11	to	to	ADP
ftr-381	655	12	around	around	ADP
ftr-381	655	13	1200	1200	NUM
ftr-381	655	14	c.e	c.e	PROPN
ftr-381	655	15	.	.	PROPN
ftr-381	655	16	91	91	NUM
ftr-381	655	17	.	.	PUNCT
ftr-381	656	1	sefer	sefer	NOUN
ftr-381	656	2	chassidim	chassidim	PROPN
ftr-381	656	3	,	,	PUNCT
ftr-381	656	4	§	§	PROPN
ftr-381	656	5	144	144	NUM
ftr-381	656	6	,	,	PUNCT
ftr-381	656	7	mk	mk	NOUN
ftr-381	656	8	at	at	ADP
ftr-381	656	9	51	51	NUM
ftr-381	656	10	.	.	PUNCT
ftr-381	656	11	92	92	NUM
ftr-381	656	12	.	.	PUNCT
ftr-381	656	13	see	see	VERB
ftr-381	656	14	economic	economic	ADJ
ftr-381	656	15	growth	growth	NOUN
ftr-381	656	16	and	and	CCONJ
ftr-381	656	17	tax	tax	NOUN
ftr-381	656	18	relief	relief	NOUN
ftr-381	656	19	reconciliation	reconciliation	NOUN
ftr-381	656	20	act	act	NOUN
ftr-381	656	21	of	of	ADP
ftr-381	656	22	2001	2001	NUM
ftr-381	656	23	,	,	PUNCT
ftr-381	656	24	p.l	p.l	PROPN
ftr-381	656	25	.	.	PROPN
ftr-381	656	26	107	107	NUM
ftr-381	656	27	-	-	SYM
ftr-381	656	28	16	16	NUM
ftr-381	656	29	,	,	PUNCT
ftr-381	656	30	§	§	PROPN
ftr-381	656	31	803	803	NUM
ftr-381	656	32	,	,	PUNCT
ftr-381	656	33	115	115	NUM
ftr-381	656	34	stat	stat	NOUN
ftr-381	656	35	.	.	PUNCT
ftr-381	657	1	149	149	NUM
ftr-381	657	2	;	;	PUNCT
ftr-381	657	3	holocaust	holocaust	NOUN
ftr-381	657	4	restitution	restitution	NOUN
ftr-381	657	5	tax	tax	NOUN
ftr-381	657	6	fairness	fairness	NOUN
ftr-381	657	7	act	act	NOUN
ftr-381	657	8	of	of	ADP
ftr-381	657	9	2002	2002	NUM
ftr-381	657	10	,	,	PUNCT
ftr-381	657	11	p.l	p.l	PROPN
ftr-381	657	12	.	.	PROPN
ftr-381	657	13	107358	107358	NUM
ftr-381	657	14	,	,	PUNCT
ftr-381	657	15	§	§	PROPN
ftr-381	657	16	2	2	NUM
ftr-381	657	17	,	,	PUNCT
ftr-381	657	18	116	116	NUM
ftr-381	657	19	stat	stat	NOUN
ftr-381	657	20	.	.	PUNCT
ftr-381	658	1	3015	3015	NUM
ftr-381	658	2	.	.	PUNCT
ftr-381	659	1	states	state	NOUN
ftr-381	659	2	that	that	PRON
ftr-381	659	3	have	have	AUX
ftr-381	659	4	excluded	exclude	VERB
ftr-381	659	5	such	such	ADJ
ftr-381	659	6	payments	payment	NOUN
ftr-381	659	7	from	from	ADP
ftr-381	659	8	income	income	NOUN
ftr-381	659	9	include	include	VERB
ftr-381	659	10	arizona	arizona	PROPN
ftr-381	659	11	,	,	PUNCT
ftr-381	659	12	california	california	PROPN
ftr-381	659	13	,	,	PUNCT
ftr-381	659	14	and	and	CCONJ
ftr-381	659	15	new	new	PROPN
ftr-381	659	16	york	york	PROPN
ftr-381	659	17	,	,	PUNCT
ftr-381	659	18	to	to	PART
ftr-381	659	19	name	name	VERB
ftr-381	659	20	but	but	CCONJ
ftr-381	659	21	a	a	DET
ftr-381	659	22	few	few	ADJ
ftr-381	659	23	.	.	PUNCT
ftr-381	660	1	see	see	VERB
ftr-381	660	2	arizona	arizona	PROPN
ftr-381	660	3	title	title	NOUN
ftr-381	660	4	43	43	NUM
ftr-381	660	5	:	:	PUNCT
ftr-381	660	6	taxation	taxation	NOUN
ftr-381	660	7	of	of	ADP
ftr-381	660	8	income	income	NOUN
ftr-381	660	9	§	§	PROPN
ftr-381	660	10	43	43	NUM
ftr-381	660	11	-	-	SYM
ftr-381	660	12	1030	1030	NUM
ftr-381	660	13	;	;	PUNCT
ftr-381	660	14	california	california	PROPN
ftr-381	660	15	revenue	revenue	PROPN
ftr-381	660	16	and	and	CCONJ
ftr-381	660	17	taxation	taxation	NOUN
ftr-381	660	18	code	code	NOUN
ftr-381	660	19	§	§	PROPN
ftr-381	660	20	17155	17155	NUM
ftr-381	660	21	;	;	PUNCT
ftr-381	660	22	new	new	PROPN
ftr-381	660	23	york	york	PROPN
ftr-381	660	24	consolidated	consolidated	PROPN
ftr-381	660	25	statutes	statute	NOUN
ftr-381	660	26	,	,	PUNCT
ftr-381	660	27	tax	tax	NOUN
ftr-381	660	28	law	law	NOUN
ftr-381	660	29	§	§	PROPN
ftr-381	660	30	13	13	NUM
ftr-381	660	31	.	.	PUNCT
ftr-381	661	1	93	93	NUM
ftr-381	661	2	.	.	PUNCT
ftr-381	662	1	rabbi	rabbi	PROPN
ftr-381	662	2	waldenberg	waldenberg	PROPN
ftr-381	662	3	is	be	AUX
ftr-381	662	4	one	one	NUM
ftr-381	662	5	of	of	ADP
ftr-381	662	6	the	the	DET
ftr-381	662	7	preëminent	preëminent	NOUN
ftr-381	662	8	living	live	VERB
ftr-381	662	9	halachic	halachic	ADJ
ftr-381	662	10	scholars	scholar	NOUN
ftr-381	662	11	.	.	PUNCT
ftr-381	663	1	94	94	NUM
ftr-381	663	2	.	.	PUNCT
ftr-381	664	1	shut	shut	PROPN
ftr-381	664	2	tzitz	tzitz	PROPN
ftr-381	664	3	eliezer	eliezer	PROPN
ftr-381	664	4	,	,	PUNCT
ftr-381	664	5	vol	vol	NOUN
ftr-381	664	6	.	.	PROPN
ftr-381	664	7	6	6	NUM
ftr-381	664	8	#	#	SYM
ftr-381	664	9	27	27	NUM
ftr-381	664	10	,	,	PUNCT
ftr-381	664	11	mk	mk	NOUN
ftr-381	664	12	at	at	ADP
ftr-381	664	13	51	51	NUM
ftr-381	664	14	.	.	PUNCT
ftr-381	664	15	95	95	NUM
ftr-381	664	16	.	.	PUNCT
ftr-381	665	1	an	an	DET
ftr-381	665	2	example	example	NOUN
ftr-381	665	3	may	may	AUX
ftr-381	665	4	help	help	VERB
ftr-381	665	5	illustrate	illustrate	VERB
ftr-381	665	6	the	the	DET
ftr-381	665	7	issue	issue	NOUN
ftr-381	665	8	.	.	PUNCT
ftr-381	666	1	suppose	suppose	VERB
ftr-381	666	2	a	a	DET
ftr-381	666	3	purchased	purchase	VERB
ftr-381	666	4	a	a	DET
ftr-381	666	5	car	car	NOUN
ftr-381	666	6	for	for	ADP
ftr-381	666	7	$	$	SYM
ftr-381	666	8	10,000	10,000	NUM
ftr-381	666	9	in	in	ADP
ftr-381	666	10	year	year	NOUN
ftr-381	666	11	1	1	NUM
ftr-381	666	12	and	and	CCONJ
ftr-381	666	13	sold	sell	VERB
ftr-381	666	14	the	the	DET
ftr-381	666	15	car	car	NOUN
ftr-381	666	16	for	for	ADP
ftr-381	666	17	$	$	SYM
ftr-381	666	18	15,000	15,000	NUM
ftr-381	666	19	in	in	ADP
ftr-381	666	20	year	year	NOUN
ftr-381	666	21	3	3	NUM
ftr-381	666	22	.	.	PUNCT
ftr-381	667	1	he	he	PRON
ftr-381	667	2	has	have	VERB
ftr-381	667	3	a	a	DET
ftr-381	667	4	nominal	nominal	ADJ
ftr-381	667	5	gain	gain	NOUN
ftr-381	667	6	of	of	ADP
ftr-381	667	7	$	$	SYM
ftr-381	667	8	5,000	5,000	NUM
ftr-381	667	9	.	.	PUNCT
ftr-381	668	1	however	however	ADV
ftr-381	668	2	,	,	PUNCT
ftr-381	668	3	because	because	SCONJ
ftr-381	668	4	of	of	ADP
ftr-381	668	5	inflation	inflation	NOUN
ftr-381	668	6	,	,	PUNCT
ftr-381	668	7	some	some	DET
ftr-381	668	8	portion	portion	NOUN
ftr-381	668	9	of	of	ADP
ftr-381	668	10	the	the	DET
ftr-381	668	11	price	price	NOUN
ftr-381	668	12	increase	increase	NOUN
ftr-381	668	13	for	for	ADP
ftr-381	668	14	the	the	DET
ftr-381	668	15	car	car	NOUN
ftr-381	668	16	is	be	AUX
ftr-381	668	17	attributed	attribute	VERB
ftr-381	668	18	to	to	ADP
ftr-381	668	19	inflation	inflation	NOUN
ftr-381	668	20	,	,	PUNCT
ftr-381	668	21	and	and	CCONJ
ftr-381	668	22	not	not	PART
ftr-381	668	23	to	to	ADP
ftr-381	668	24	an	an	DET
ftr-381	668	25	increase	increase	NOUN
ftr-381	668	26	in	in	ADP
ftr-381	668	27	the	the	DET
ftr-381	668	28	real	real	ADJ
ftr-381	668	29	value	value	NOUN
ftr-381	668	30	of	of	ADP
ftr-381	668	31	the	the	DET
ftr-381	668	32	car	car	NOUN
ftr-381	668	33	,	,	PUNCT
ftr-381	668	34	as	as	SCONJ
ftr-381	668	35	measured	measure	VERB
ftr-381	668	36	recovered	recover	VERB
ftr-381	668	37	property	property	NOUN
ftr-381	668	38	must	must	AUX
ftr-381	668	39	be	be	AUX
ftr-381	668	40	included	include	VERB
ftr-381	668	41	in	in	ADP
ftr-381	668	42	income	income	NOUN
ftr-381	668	43	under	under	ADP
ftr-381	668	44	the	the	DET
ftr-381	668	45	tax	tax	NOUN
ftr-381	668	46	benefit	benefit	NOUN
ftr-381	668	47	doctrine	doctrine	NOUN
ftr-381	668	48	.	.	PUNCT
ftr-381	669	1	the	the	DET
ftr-381	669	2	question	question	NOUN
ftr-381	669	3	of	of	ADP
ftr-381	669	4	inclusion	inclusion	NOUN
ftr-381	669	5	is	be	AUX
ftr-381	669	6	objectively	objectively	ADV
ftr-381	669	7	answered	answer	VERB
ftr-381	669	8	,	,	PUNCT
ftr-381	669	9	removing	remove	VERB
ftr-381	669	10	the	the	DET
ftr-381	669	11	decision	decision	NOUN
ftr-381	669	12	from	from	ADP
ftr-381	669	13	the	the	DET
ftr-381	669	14	taxpayer	taxpayer	NOUN
ftr-381	669	15	’s	’s	PART
ftr-381	669	16	discretion	discretion	NOUN
ftr-381	669	17	and	and	CCONJ
ftr-381	669	18	making	make	VERB
ftr-381	669	19	it	it	PRON
ftr-381	669	20	easy	easy	ADJ
ftr-381	669	21	to	to	PART
ftr-381	669	22	administer	administer	VERB
ftr-381	669	23	.	.	PUNCT
ftr-381	670	1	in	in	ADP
ftr-381	670	2	contrast	contrast	NOUN
ftr-381	670	3	,	,	PUNCT
ftr-381	670	4	for	for	ADP
ftr-381	670	5	tithing	tithing	NOUN
ftr-381	670	6	purposes	purpose	NOUN
ftr-381	670	7	,	,	PUNCT
ftr-381	670	8	the	the	DET
ftr-381	670	9	sefer	sefer	NOUN
ftr-381	670	10	chassidim	chassidim	PROPN
ftr-381	670	11	provides	provide	VERB
ftr-381	670	12	that	that	SCONJ
ftr-381	670	13	the	the	DET
ftr-381	670	14	recovery	recovery	NOUN
ftr-381	670	15	of	of	ADP
ftr-381	670	16	lost90	lost90	ADJ
ftr-381	670	17	property	property	NOUN
ftr-381	670	18	will	will	AUX
ftr-381	670	19	be	be	AUX
ftr-381	670	20	treated	treat	VERB
ftr-381	670	21	as	as	ADP
ftr-381	670	22	as	as	ADP
ftr-381	670	23	income	income	NOUN
ftr-381	670	24	subject	subject	ADJ
ftr-381	670	25	to	to	ADP
ftr-381	670	26	tithing	tithe	VERB
ftr-381	670	27	only	only	ADV
ftr-381	670	28	if	if	SCONJ
ftr-381	670	29	the	the	DET
ftr-381	670	30	recipient	recipient	NOUN
ftr-381	670	31	has	have	AUX
ftr-381	670	32	given	give	VERB
ftr-381	670	33	up	up	ADP
ftr-381	670	34	all	all	DET
ftr-381	670	35	hope	hope	NOUN
ftr-381	670	36	of	of	ADP
ftr-381	670	37	receovery.91	receovery.91	NOUN
ftr-381	670	38	to	to	PART
ftr-381	670	39	frame	frame	VERB
ftr-381	670	40	this	this	DET
ftr-381	670	41	issue	issue	NOUN
ftr-381	670	42	in	in	ADP
ftr-381	670	43	the	the	DET
ftr-381	670	44	context	context	NOUN
ftr-381	670	45	of	of	ADP
ftr-381	670	46	the	the	DET
ftr-381	670	47	accession	accession	NOUN
ftr-381	670	48	to	to	ADP
ftr-381	670	49	wealth	wealth	NOUN
ftr-381	670	50	standard	standard	NOUN
ftr-381	670	51	,	,	PUNCT
ftr-381	670	52	the	the	DET
ftr-381	670	53	question	question	NOUN
ftr-381	670	54	is	be	AUX
ftr-381	670	55	what	what	PRON
ftr-381	670	56	baseline	baseline	VERB
ftr-381	670	57	to	to	PART
ftr-381	670	58	use	use	VERB
ftr-381	670	59	for	for	ADP
ftr-381	670	60	measuring	measure	VERB
ftr-381	670	61	an	an	DET
ftr-381	670	62	increase	increase	NOUN
ftr-381	670	63	in	in	ADP
ftr-381	670	64	wealth	wealth	NOUN
ftr-381	670	65	.	.	PUNCT
ftr-381	671	1	under	under	ADP
ftr-381	671	2	both	both	DET
ftr-381	671	3	rules	rule	NOUN
ftr-381	671	4	,	,	PUNCT
ftr-381	671	5	the	the	DET
ftr-381	671	6	default	default	NOUN
ftr-381	671	7	baseline	baseline	NOUN
ftr-381	671	8	is	be	AUX
ftr-381	671	9	the	the	DET
ftr-381	671	10	period	period	NOUN
ftr-381	671	11	before	before	SCONJ
ftr-381	671	12	the	the	DET
ftr-381	671	13	property	property	NOUN
ftr-381	671	14	was	be	AUX
ftr-381	671	15	lost	lose	VERB
ftr-381	671	16	.	.	PUNCT
ftr-381	672	1	under	under	ADP
ftr-381	672	2	the	the	DET
ftr-381	672	3	federal	federal	ADJ
ftr-381	672	4	rules	rule	NOUN
ftr-381	672	5	,	,	PUNCT
ftr-381	672	6	the	the	DET
ftr-381	672	7	baseline	baseline	NOUN
ftr-381	672	8	resets	reset	VERB
ftr-381	672	9	to	to	ADP
ftr-381	672	10	the	the	DET
ftr-381	672	11	period	period	NOUN
ftr-381	672	12	after	after	ADP
ftr-381	672	13	the	the	DET
ftr-381	672	14	loss	loss	NOUN
ftr-381	672	15	only	only	ADV
ftr-381	672	16	if	if	SCONJ
ftr-381	672	17	one	one	PRON
ftr-381	672	18	has	have	AUX
ftr-381	672	19	taken	take	VERB
ftr-381	672	20	a	a	DET
ftr-381	672	21	deduction	deduction	NOUN
ftr-381	672	22	for	for	ADP
ftr-381	672	23	the	the	DET
ftr-381	672	24	loss	loss	NOUN
ftr-381	672	25	,	,	PUNCT
ftr-381	672	26	an	an	DET
ftr-381	672	27	objectively	objectively	ADV
ftr-381	672	28	verifiable	verifiable	ADJ
ftr-381	672	29	fact	fact	NOUN
ftr-381	672	30	.	.	PUNCT
ftr-381	673	1	in	in	ADP
ftr-381	673	2	contrast	contrast	NOUN
ftr-381	673	3	,	,	PUNCT
ftr-381	673	4	under	under	ADP
ftr-381	673	5	the	the	DET
ftr-381	673	6	tithing	tithing	NOUN
ftr-381	673	7	rule	rule	NOUN
ftr-381	673	8	,	,	PUNCT
ftr-381	673	9	the	the	DET
ftr-381	673	10	baseline	baseline	NOUN
ftr-381	673	11	for	for	ADP
ftr-381	673	12	measuring	measure	VERB
ftr-381	673	13	an	an	DET
ftr-381	673	14	accession	accession	NOUN
ftr-381	673	15	to	to	ADP
ftr-381	673	16	wealth	wealth	NOUN
ftr-381	673	17	changes	change	NOUN
ftr-381	673	18	whenever	whenever	SCONJ
ftr-381	673	19	a	a	DET
ftr-381	673	20	person	person	NOUN
ftr-381	673	21	gives	give	VERB
ftr-381	673	22	up	up	ADP
ftr-381	673	23	hope	hope	NOUN
ftr-381	673	24	of	of	ADP
ftr-381	673	25	recovery	recovery	NOUN
ftr-381	673	26	.	.	PUNCT
ftr-381	674	1	it	it	PRON
ftr-381	674	2	is	be	AUX
ftr-381	674	3	tempting	tempting	ADJ
ftr-381	674	4	to	to	PART
ftr-381	674	5	think	think	VERB
ftr-381	674	6	that	that	SCONJ
ftr-381	674	7	this	this	DET
ftr-381	674	8	rule	rule	NOUN
ftr-381	674	9	is	be	AUX
ftr-381	674	10	of	of	ADP
ftr-381	674	11	little	little	ADJ
ftr-381	674	12	consequence	consequence	NOUN
ftr-381	674	13	,	,	PUNCT
ftr-381	674	14	insofar	insofar	ADV
ftr-381	674	15	as	as	SCONJ
ftr-381	674	16	the	the	DET
ftr-381	674	17	return	return	NOUN
ftr-381	674	18	of	of	ADP
ftr-381	674	19	lost	lost	ADJ
ftr-381	674	20	property	property	NOUN
ftr-381	674	21	is	be	AUX
ftr-381	674	22	a	a	DET
ftr-381	674	23	rare	rare	ADJ
ftr-381	674	24	event	event	NOUN
ftr-381	674	25	.	.	PUNCT
ftr-381	675	1	however	however	ADV
ftr-381	675	2	,	,	PUNCT
ftr-381	675	3	these	these	DET
ftr-381	675	4	rules	rule	NOUN
ftr-381	675	5	are	be	AUX
ftr-381	675	6	critically	critically	ADV
ftr-381	675	7	important	important	ADJ
ftr-381	675	8	in	in	ADP
ftr-381	675	9	the	the	DET
ftr-381	675	10	context	context	NOUN
ftr-381	675	11	of	of	ADP
ftr-381	675	12	holocaust	holocaust	PROPN
ftr-381	675	13	reparations	reparation	NOUN
ftr-381	675	14	,	,	PUNCT
ftr-381	675	15	which	which	PRON
ftr-381	675	16	are	be	AUX
ftr-381	675	17	paid	pay	VERB
ftr-381	675	18	to	to	ADP
ftr-381	675	19	numerous	numerous	ADJ
ftr-381	675	20	people	people	NOUN
ftr-381	675	21	and	and	CCONJ
ftr-381	675	22	are	be	AUX
ftr-381	675	23	often	often	ADV
ftr-381	675	24	substantial	substantial	ADJ
ftr-381	675	25	.	.	PUNCT
ftr-381	676	1	to	to	ADP
ftr-381	676	2	the	the	DET
ftr-381	676	3	extent	extent	NOUN
ftr-381	676	4	such	such	ADJ
ftr-381	676	5	reparations	reparation	NOUN
ftr-381	676	6	represent	represent	VERB
ftr-381	676	7	the	the	DET
ftr-381	676	8	return	return	NOUN
ftr-381	676	9	of	of	ADP
ftr-381	676	10	,	,	PUNCT
ftr-381	676	11	or	or	CCONJ
ftr-381	676	12	compensation	compensation	NOUN
ftr-381	676	13	for	for	ADP
ftr-381	676	14	,	,	PUNCT
ftr-381	676	15	property	property	NOUN
ftr-381	676	16	seized	seize	VERB
ftr-381	676	17	during	during	ADP
ftr-381	676	18	world	world	PROPN
ftr-381	676	19	war	war	PROPN
ftr-381	676	20	ii	ii	PROPN
ftr-381	676	21	,	,	PUNCT
ftr-381	676	22	the	the	DET
ftr-381	676	23	question	question	NOUN
ftr-381	676	24	arises	arise	VERB
ftr-381	676	25	as	as	ADP
ftr-381	676	26	to	to	ADP
ftr-381	676	27	whether	whether	SCONJ
ftr-381	676	28	such	such	ADJ
ftr-381	676	29	amounts	amount	NOUN
ftr-381	676	30	are	be	AUX
ftr-381	676	31	exempt	exempt	ADJ
ftr-381	676	32	from	from	ADP
ftr-381	676	33	the	the	DET
ftr-381	676	34	obligation	obligation	NOUN
ftr-381	676	35	to	to	PART
ftr-381	676	36	pay	pay	VERB
ftr-381	676	37	tax	tax	NOUN
ftr-381	676	38	and	and	CCONJ
ftr-381	676	39	tithe	tithe	NOUN
ftr-381	676	40	.	.	PUNCT
ftr-381	677	1	the	the	DET
ftr-381	677	2	federal	federal	ADJ
ftr-381	677	3	government	government	NOUN
ftr-381	677	4	and	and	CCONJ
ftr-381	677	5	numerous	numerous	ADJ
ftr-381	677	6	states	state	NOUN
ftr-381	677	7	have	have	AUX
ftr-381	677	8	enacted	enact	VERB
ftr-381	677	9	special	special	ADJ
ftr-381	677	10	bills	bill	NOUN
ftr-381	677	11	clarifying	clarify	VERB
ftr-381	677	12	that	that	SCONJ
ftr-381	677	13	such	such	ADJ
ftr-381	677	14	recoveries	recovery	NOUN
ftr-381	677	15	will	will	AUX
ftr-381	677	16	not	not	PART
ftr-381	677	17	be	be	AUX
ftr-381	677	18	subject	subject	ADJ
ftr-381	677	19	to	to	ADP
ftr-381	677	20	tax	tax	NOUN
ftr-381	677	21	.	.	PUNCT
ftr-381	678	1	in92	in92	PROPN
ftr-381	678	2	contrast	contrast	NOUN
ftr-381	678	3	,	,	PUNCT
ftr-381	678	4	relying	rely	VERB
ftr-381	678	5	on	on	ADP
ftr-381	678	6	the	the	DET
ftr-381	678	7	sefer	sefer	NOUN
ftr-381	678	8	chassidim	chassidim	PROPN
ftr-381	678	9	,	,	PUNCT
ftr-381	678	10	rabbi	rabbi	PROPN
ftr-381	678	11	eliezer	eliezer	PROPN
ftr-381	678	12	yehudah	yehudah	PROPN
ftr-381	678	13	waldenberg93	waldenberg93	NOUN
ftr-381	678	14	concluded	conclude	VERB
ftr-381	678	15	that	that	SCONJ
ftr-381	678	16	reparations	reparation	NOUN
ftr-381	678	17	are	be	AUX
ftr-381	678	18	subject	subject	ADJ
ftr-381	678	19	to	to	ADP
ftr-381	678	20	the	the	DET
ftr-381	678	21	obligation	obligation	NOUN
ftr-381	678	22	to	to	PART
ftr-381	678	23	tithe	tithe	VERB
ftr-381	678	24	unless	unless	SCONJ
ftr-381	678	25	the	the	DET
ftr-381	678	26	recipient	recipient	NOUN
ftr-381	678	27	definitely	definitely	ADV
ftr-381	678	28	believes	believe	VERB
ftr-381	678	29	that	that	SCONJ
ftr-381	678	30	he	he	PRON
ftr-381	678	31	never	never	ADV
ftr-381	678	32	gave	give	VERB
ftr-381	678	33	up	up	ADP
ftr-381	678	34	hope	hope	NOUN
ftr-381	678	35	of	of	ADP
ftr-381	678	36	recovering	recover	VERB
ftr-381	678	37	the	the	DET
ftr-381	678	38	property	property	NOUN
ftr-381	678	39	those	those	DET
ftr-381	678	40	reparations	reparation	NOUN
ftr-381	678	41	represent	represent	VERB
ftr-381	678	42	.	.	PUNCT
ftr-381	679	1	thus	thus	ADV
ftr-381	679	2	,	,	PUNCT
ftr-381	679	3	the	the	DET
ftr-381	679	4	jewish	jewish	ADJ
ftr-381	679	5	rule	rule	NOUN
ftr-381	679	6	is	be	AUX
ftr-381	679	7	stricter	strict	ADJ
ftr-381	679	8	,	,	PUNCT
ftr-381	679	9	but94	but94	NOUN
ftr-381	679	10	impossible	impossible	ADJ
ftr-381	679	11	to	to	PART
ftr-381	679	12	enforce	enforce	VERB
ftr-381	679	13	.	.	PUNCT
ftr-381	680	1	3	3	X
ftr-381	680	2	.	.	X
ftr-381	680	3	inflation	inflation	NOUN
ftr-381	680	4	both	both	CCONJ
ftr-381	680	5	federal	federal	ADJ
ftr-381	680	6	and	and	CCONJ
ftr-381	680	7	religous	religous	ADJ
ftr-381	680	8	authorities	authority	NOUN
ftr-381	680	9	have	have	AUX
ftr-381	680	10	struggled	struggle	VERB
ftr-381	680	11	with	with	ADP
ftr-381	680	12	the	the	DET
ftr-381	680	13	issue	issue	NOUN
ftr-381	680	14	of	of	ADP
ftr-381	680	15	whether	whether	SCONJ
ftr-381	680	16	to	to	PART
ftr-381	680	17	tax	tax	VERB
ftr-381	680	18	nominal	nominal	ADJ
ftr-381	680	19	or	or	CCONJ
ftr-381	680	20	real	real	ADJ
ftr-381	680	21	(	(	PUNCT
ftr-381	680	22	i.e.	i.e.	X
ftr-381	680	23	,	,	PUNCT
ftr-381	680	24	economic	economic	ADJ
ftr-381	680	25	)	)	PUNCT
ftr-381	680	26	gains	gain	NOUN
ftr-381	680	27	.	.	PUNCT
ftr-381	681	1	economists	economist	NOUN
ftr-381	681	2	and	and	CCONJ
ftr-381	681	3	tax95	tax95	PROPN
ftr-381	681	4	2007	2007	NUM
ftr-381	681	5	]	]	X
ftr-381	681	6	maaser	maaser	ADJ
ftr-381	681	7	kesafim	kesafim	NOUN
ftr-381	681	8	and	and	CCONJ
ftr-381	681	9	the	the	DET
ftr-381	681	10	development	development	NOUN
ftr-381	681	11	of	of	ADP
ftr-381	681	12	tax	tax	NOUN
ftr-381	681	13	law	law	NOUN
ftr-381	681	14	179	179	NUM
ftr-381	681	15	against	against	ADP
ftr-381	681	16	other	other	ADJ
ftr-381	681	17	good	good	NOUN
ftr-381	681	18	and	and	CCONJ
ftr-381	681	19	services	service	NOUN
ftr-381	681	20	.	.	PUNCT
ftr-381	682	1	if	if	SCONJ
ftr-381	682	2	the	the	DET
ftr-381	682	3	total	total	ADJ
ftr-381	682	4	inflation	inflation	NOUN
ftr-381	682	5	over	over	ADP
ftr-381	682	6	the	the	DET
ftr-381	682	7	three	three	NUM
ftr-381	682	8	years	year	NOUN
ftr-381	682	9	were	be	AUX
ftr-381	682	10	above	above	ADP
ftr-381	682	11	50	50	NUM
ftr-381	682	12	%	%	NOUN
ftr-381	682	13	,	,	PUNCT
ftr-381	682	14	he	he	PRON
ftr-381	682	15	would	would	AUX
ftr-381	682	16	actually	actually	ADV
ftr-381	682	17	have	have	AUX
ftr-381	682	18	lost	lose	VERB
ftr-381	682	19	money	money	NOUN
ftr-381	682	20	on	on	ADP
ftr-381	682	21	the	the	DET
ftr-381	682	22	car	car	NOUN
ftr-381	682	23	from	from	ADP
ftr-381	682	24	an	an	DET
ftr-381	682	25	economic	economic	ADJ
ftr-381	682	26	perspective	perspective	NOUN
ftr-381	682	27	.	.	PUNCT
ftr-381	683	1	if	if	SCONJ
ftr-381	683	2	one	one	NUM
ftr-381	683	3	were	be	AUX
ftr-381	683	4	to	to	PART
ftr-381	683	5	tax	tax	NOUN
ftr-381	683	6	nominal	nominal	ADJ
ftr-381	683	7	gains	gain	NOUN
ftr-381	683	8	,	,	PUNCT
ftr-381	683	9	the	the	DET
ftr-381	683	10	person	person	NOUN
ftr-381	683	11	would	would	AUX
ftr-381	683	12	pay	pay	VERB
ftr-381	683	13	tax	tax	NOUN
ftr-381	683	14	,	,	PUNCT
ftr-381	683	15	even	even	ADV
ftr-381	683	16	though	though	SCONJ
ftr-381	683	17	he	he	PRON
ftr-381	683	18	lost	lose	VERB
ftr-381	683	19	money	money	NOUN
ftr-381	683	20	in	in	ADP
ftr-381	683	21	real	real	ADJ
ftr-381	683	22	terms	term	NOUN
ftr-381	683	23	.	.	PUNCT
ftr-381	684	1	96	96	X
ftr-381	684	2	.	.	X
ftr-381	685	1	see	see	VERB
ftr-381	685	2	,	,	PUNCT
ftr-381	685	3	e.g.	e.g.	ADV
ftr-381	685	4	,	,	PUNCT
ftr-381	685	5	1	1	NUM
ftr-381	685	6	treasury	treasury	NOUN
ftr-381	685	7	dep’t	dep’t	NOUN
ftr-381	685	8	,	,	PUNCT
ftr-381	685	9	tax	tax	NOUN
ftr-381	685	10	reform	reform	NOUN
ftr-381	685	11	for	for	ADP
ftr-381	685	12	fairness	fairness	NOUN
ftr-381	685	13	,	,	PUNCT
ftr-381	685	14	simplicity	simplicity	NOUN
ftr-381	685	15	,	,	PUNCT
ftr-381	685	16	and	and	CCONJ
ftr-381	685	17	economic	economic	ADJ
ftr-381	685	18	growth	growth	NOUN
ftr-381	685	19	97	97	NUM
ftr-381	685	20	(	(	PUNCT
ftr-381	685	21	1984	1984	NUM
ftr-381	685	22	)	)	PUNCT
ftr-381	685	23	;	;	PUNCT
ftr-381	685	24	david	david	PROPN
ftr-381	685	25	h.	h.	PROPN
ftr-381	685	26	safavian	safavian	PROPN
ftr-381	685	27	,	,	PUNCT
ftr-381	685	28	indexing	indexing	NOUN
ftr-381	685	29	tax	tax	NOUN
ftr-381	685	30	attributes	attribute	NOUN
ftr-381	685	31	for	for	ADP
ftr-381	685	32	inflation	inflation	NOUN
ftr-381	685	33	:	:	PUNCT
ftr-381	685	34	dispelling	dispel	VERB
ftr-381	685	35	the	the	DET
ftr-381	685	36	myths	myth	NOUN
ftr-381	685	37	and	and	CCONJ
ftr-381	685	38	advocating	advocate	VERB
ftr-381	685	39	change	change	NOUN
ftr-381	685	40	,	,	PUNCT
ftr-381	685	41	1995	1995	NUM
ftr-381	685	42	det	det	PROPN
ftr-381	685	43	.	.	PUNCT
ftr-381	686	1	c.	c.	PROPN
ftr-381	686	2	l.	l.	PROPN
ftr-381	686	3	rev	rev	PROPN
ftr-381	686	4	.	.	PROPN
ftr-381	687	1	109	109	NUM
ftr-381	687	2	(	(	PUNCT
ftr-381	687	3	1995	1995	NUM
ftr-381	687	4	)	)	PUNCT
ftr-381	688	1	;	;	PUNCT
ftr-381	688	2	daniel	daniel	PROPN
ftr-381	688	3	halperin	halperin	PROPN
ftr-381	688	4	,	,	PUNCT
ftr-381	688	5	saving	save	VERB
ftr-381	688	6	the	the	DET
ftr-381	688	7	income	income	NOUN
ftr-381	688	8	tax	tax	NOUN
ftr-381	688	9	:	:	PUNCT
ftr-381	688	10	an	an	DET
ftr-381	688	11	agenda	agenda	NOUN
ftr-381	688	12	for	for	ADP
ftr-381	688	13	research	research	NOUN
ftr-381	688	14	,	,	PUNCT
ftr-381	688	15	24	24	NUM
ftr-381	688	16	ohio	ohio	PROPN
ftr-381	688	17	n.u.l	n.u.l	PROPN
ftr-381	688	18	.	.	PROPN
ftr-381	688	19	rev	rev	PROPN
ftr-381	688	20	.	.	PROPN
ftr-381	688	21	493	493	NUM
ftr-381	688	22	(	(	PUNCT
ftr-381	688	23	1998	1998	NUM
ftr-381	688	24	)	)	PUNCT
ftr-381	688	25	;	;	PUNCT
ftr-381	688	26	yoram	yoram	PROPN
ftr-381	688	27	margalioth	margalioth	PROPN
ftr-381	688	28	,	,	PUNCT
ftr-381	688	29	the	the	DET
ftr-381	688	30	case	case	NOUN
ftr-381	688	31	for	for	ADP
ftr-381	688	32	tax	tax	NOUN
ftr-381	688	33	indexation	indexation	NOUN
ftr-381	688	34	of	of	ADP
ftr-381	688	35	debt	debt	NOUN
ftr-381	688	36	,	,	PUNCT
ftr-381	688	37	15	15	NUM
ftr-381	688	38	am	am	NOUN
ftr-381	688	39	.	.	PUNCT
ftr-381	689	1	j.	j.	PROPN
ftr-381	689	2	of	of	ADP
ftr-381	689	3	tax	tax	NOUN
ftr-381	689	4	pol’y	pol’y	NOUN
ftr-381	689	5	205	205	NUM
ftr-381	689	6	(	(	PUNCT
ftr-381	689	7	1998	1998	NUM
ftr-381	689	8	)	)	PUNCT
ftr-381	689	9	.	.	PUNCT
ftr-381	690	1	97	97	NUM
ftr-381	690	2	.	.	PUNCT
ftr-381	691	1	joseph	joseph	PROPN
ftr-381	691	2	isenbergh	isenbergh	PROPN
ftr-381	691	3	,	,	PUNCT
ftr-381	691	4	the	the	DET
ftr-381	691	5	end	end	NOUN
ftr-381	691	6	of	of	ADP
ftr-381	691	7	income	income	NOUN
ftr-381	691	8	taxation	taxation	NOUN
ftr-381	691	9	,	,	PUNCT
ftr-381	691	10	45	45	NUM
ftr-381	691	11	tax	tax	NOUN
ftr-381	691	12	l.	l.	PROPN
ftr-381	691	13	rev	rev	PROPN
ftr-381	691	14	.	.	PROPN
ftr-381	691	15	283	283	NUM
ftr-381	691	16	,	,	PUNCT
ftr-381	691	17	320321	320321	NUM
ftr-381	691	18	(	(	PUNCT
ftr-381	691	19	1990	1990	NUM
ftr-381	691	20	)	)	PUNCT
ftr-381	691	21	.	.	PUNCT
ftr-381	692	1	98	98	NUM
ftr-381	692	2	.	.	PUNCT
ftr-381	693	1	noel	noel	PROPN
ftr-381	693	2	cunningham	cunningham	PROPN
ftr-381	693	3	and	and	CCONJ
ftr-381	693	4	deborah	deborah	PROPN
ftr-381	693	5	schenk	schenk	PROPN
ftr-381	693	6	,	,	PUNCT
ftr-381	693	7	the	the	DET
ftr-381	693	8	case	case	NOUN
ftr-381	693	9	for	for	ADP
ftr-381	693	10	a	a	DET
ftr-381	693	11	capital	capital	NOUN
ftr-381	693	12	gains	gain	NOUN
ftr-381	693	13	preference	preference	NOUN
ftr-381	693	14	,	,	PUNCT
ftr-381	693	15	48	48	NUM
ftr-381	693	16	tax	tax	NOUN
ftr-381	693	17	l.	l.	PROPN
ftr-381	693	18	rev	rev	PROPN
ftr-381	693	19	.	.	PROPN
ftr-381	693	20	319	319	NUM
ftr-381	693	21	,	,	PUNCT
ftr-381	693	22	337	337	NUM
ftr-381	693	23	-	-	SYM
ftr-381	693	24	340	340	NUM
ftr-381	693	25	(	(	PUNCT
ftr-381	693	26	1993	1993	NUM
ftr-381	693	27	)	)	PUNCT
ftr-381	693	28	;	;	PUNCT
ftr-381	693	29	the	the	DET
ftr-381	693	30	end	end	NOUN
ftr-381	693	31	of	of	ADP
ftr-381	693	32	income	income	NOUN
ftr-381	693	33	taxation	taxation	NOUN
ftr-381	693	34	,	,	PUNCT
ftr-381	693	35	supra	supra	PROPN
ftr-381	693	36	note	note	NOUN
ftr-381	693	37	98	98	NUM
ftr-381	693	38	,	,	PUNCT
ftr-381	693	39	(	(	PUNCT
ftr-381	693	40	expressing	express	VERB
ftr-381	693	41	uncertainty	uncertainty	NOUN
ftr-381	693	42	as	as	ADP
ftr-381	693	43	to	to	ADP
ftr-381	693	44	whether	whether	SCONJ
ftr-381	693	45	the	the	DET
ftr-381	693	46	benefits	benefit	NOUN
ftr-381	693	47	of	of	ADP
ftr-381	693	48	deferral	deferral	ADJ
ftr-381	693	49	associated	associate	VERB
ftr-381	693	50	with	with	ADP
ftr-381	693	51	the	the	DET
ftr-381	693	52	realization	realization	NOUN
ftr-381	693	53	requirement	requirement	NOUN
ftr-381	693	54	offset	offset	VERB
ftr-381	693	55	the	the	DET
ftr-381	693	56	detriments	detriment	NOUN
ftr-381	693	57	of	of	ADP
ftr-381	693	58	taxing	tax	VERB
ftr-381	693	59	nominal	nominal	ADJ
ftr-381	693	60	gain	gain	NOUN
ftr-381	693	61	caused	cause	VERB
ftr-381	693	62	by	by	ADP
ftr-381	693	63	inflation	inflation	NOUN
ftr-381	693	64	)	)	PUNCT
ftr-381	693	65	;	;	PUNCT
ftr-381	693	66	edward	edward	PROPN
ftr-381	693	67	j.	j.	PROPN
ftr-381	693	68	mccaffery	mccaffery	PROPN
ftr-381	693	69	,	,	PUNCT
ftr-381	693	70	the	the	DET
ftr-381	693	71	capital	capital	NOUN
ftr-381	693	72	gains	gain	NOUN
ftr-381	693	73	debate	debate	NOUN
ftr-381	693	74	,	,	PUNCT
ftr-381	693	75	take	take	VERB
ftr-381	693	76	two	two	NUM
ftr-381	693	77	:	:	PUNCT
ftr-381	693	78	on	on	ADP
ftr-381	693	79	indexing	indexing	NOUN
ftr-381	693	80	and	and	CCONJ
ftr-381	693	81	fairness	fairness	NOUN
ftr-381	693	82	,	,	PUNCT
ftr-381	693	83	44	44	NUM
ftr-381	693	84	tax	tax	NOUN
ftr-381	693	85	notes	note	NOUN
ftr-381	693	86	605	605	NUM
ftr-381	693	87	,	,	PUNCT
ftr-381	693	88	605	605	NUM
ftr-381	693	89	06	06	NUM
ftr-381	693	90	(	(	PUNCT
ftr-381	693	91	july	july	PROPN
ftr-381	693	92	31	31	NUM
ftr-381	693	93	,	,	PUNCT
ftr-381	693	94	1989	1989	NUM
ftr-381	693	95	)	)	PUNCT
ftr-381	693	96	(	(	PUNCT
ftr-381	693	97	arguing	argue	VERB
ftr-381	693	98	that	that	SCONJ
ftr-381	693	99	indexing	indexing	NOUN
ftr-381	693	100	for	for	ADP
ftr-381	693	101	inflation	inflation	NOUN
ftr-381	693	102	must	must	AUX
ftr-381	693	103	be	be	AUX
ftr-381	693	104	considered	consider	VERB
ftr-381	693	105	in	in	ADP
ftr-381	693	106	the	the	DET
ftr-381	693	107	context	context	NOUN
ftr-381	693	108	of	of	ADP
ftr-381	693	109	the	the	DET
ftr-381	693	110	decision	decision	NOUN
ftr-381	693	111	not	not	PART
ftr-381	693	112	to	to	PART
ftr-381	693	113	tax	tax	VERB
ftr-381	693	114	accrued	accrue	VERB
ftr-381	693	115	gains	gain	NOUN
ftr-381	693	116	)	)	PUNCT
ftr-381	693	117	.	.	PUNCT
ftr-381	694	1	99	99	NUM
ftr-381	694	2	.	.	PUNCT
ftr-381	695	1	this	this	PRON
ftr-381	695	2	is	be	AUX
ftr-381	695	3	not	not	PART
ftr-381	695	4	to	to	PART
ftr-381	695	5	say	say	VERB
ftr-381	695	6	that	that	SCONJ
ftr-381	695	7	the	the	DET
ftr-381	695	8	internal	internal	PROPN
ftr-381	695	9	revenue	revenue	NOUN
ftr-381	695	10	code	code	NOUN
ftr-381	695	11	ignores	ignore	VERB
ftr-381	695	12	inflation	inflation	NOUN
ftr-381	695	13	entirely	entirely	ADV
ftr-381	695	14	.	.	PUNCT
ftr-381	696	1	several	several	ADJ
ftr-381	696	2	allowances	allowance	NOUN
ftr-381	696	3	are	be	AUX
ftr-381	696	4	indexed	index	VERB
ftr-381	696	5	for	for	ADP
ftr-381	696	6	inflation	inflation	NOUN
ftr-381	696	7	,	,	PUNCT
ftr-381	696	8	including	include	VERB
ftr-381	696	9	the	the	DET
ftr-381	696	10	personal	personal	ADJ
ftr-381	696	11	exemption	exemption	NOUN
ftr-381	696	12	and	and	CCONJ
ftr-381	696	13	the	the	DET
ftr-381	696	14	standard	standard	ADJ
ftr-381	696	15	deduction	deduction	NOUN
ftr-381	696	16	,	,	PUNCT
ftr-381	696	17	irc	irc	PROPN
ftr-381	696	18	§	§	PROPN
ftr-381	696	19	§	§	PROPN
ftr-381	696	20	51(d)(4	51(d)(4	NUM
ftr-381	696	21	)	)	PUNCT
ftr-381	696	22	and	and	CCONJ
ftr-381	696	23	63(c)(4	63(c)(4	NUM
ftr-381	696	24	)	)	PUNCT
ftr-381	696	25	,	,	PUNCT
ftr-381	696	26	as	as	SCONJ
ftr-381	696	27	are	be	AUX
ftr-381	696	28	the	the	DET
ftr-381	696	29	tax	tax	NOUN
ftr-381	696	30	tables	table	NOUN
ftr-381	696	31	,	,	PUNCT
ftr-381	696	32	irc	irc	ADV
ftr-381	696	33	§	§	NOUN
ftr-381	696	34	1(f	1(f	NUM
ftr-381	696	35	)	)	PUNCT
ftr-381	696	36	and	and	CCONJ
ftr-381	696	37	(	(	PUNCT
ftr-381	696	38	i	i	NOUN
ftr-381	696	39	)	)	PUNCT
ftr-381	696	40	,	,	PUNCT
ftr-381	696	41	and	and	CCONJ
ftr-381	696	42	various	various	ADJ
ftr-381	696	43	floors	floor	NOUN
ftr-381	696	44	and	and	CCONJ
ftr-381	696	45	ceilings	ceiling	NOUN
ftr-381	696	46	used	use	VERB
ftr-381	696	47	for	for	ADP
ftr-381	696	48	phase	phase	NOUN
ftr-381	696	49	outs	out	NOUN
ftr-381	696	50	.	.	PUNCT
ftr-381	697	1	see	see	VERB
ftr-381	697	2	,	,	PUNCT
ftr-381	697	3	e.g.	e.g.	ADV
ftr-381	697	4	,	,	PUNCT
ftr-381	697	5	irc	irc	PROPN
ftr-381	697	6	§	§	PROPN
ftr-381	697	7	§	§	PROPN
ftr-381	697	8	221(f	221(f	PROPN
ftr-381	697	9	)	)	PUNCT
ftr-381	697	10	and	and	CCONJ
ftr-381	697	11	68(b)(2	68(b)(2	NUM
ftr-381	697	12	)	)	PUNCT
ftr-381	697	13	.	.	PUNCT
ftr-381	698	1	100	100	NUM
ftr-381	698	2	.	.	X
ftr-381	699	1	77	77	NUM
ftr-381	699	2	t.c	t.c	PROPN
ftr-381	699	3	.	.	PROPN
ftr-381	699	4	1361	1361	NUM
ftr-381	699	5	(	(	PUNCT
ftr-381	699	6	1981	1981	NUM
ftr-381	699	7	)	)	PUNCT
ftr-381	699	8	.	.	PUNCT
ftr-381	700	1	scholars	scholar	NOUN
ftr-381	700	2	generally	generally	ADV
ftr-381	700	3	acknowledge	acknowledge	VERB
ftr-381	700	4	that	that	SCONJ
ftr-381	700	5	an	an	DET
ftr-381	700	6	ideal	ideal	ADJ
ftr-381	700	7	income	income	NOUN
ftr-381	700	8	definition	definition	NOUN
ftr-381	700	9	would	would	AUX
ftr-381	700	10	take	take	VERB
ftr-381	700	11	inflation	inflation	NOUN
ftr-381	700	12	into	into	ADP
ftr-381	700	13	account	account	NOUN
ftr-381	700	14	.	.	PUNCT
ftr-381	701	1	nonetheless	nonetheless	ADV
ftr-381	701	2	,	,	PUNCT
ftr-381	701	3	congress	congress	PROPN
ftr-381	701	4	,	,	PUNCT
ftr-381	701	5	with	with	ADP
ftr-381	701	6	the	the	DET
ftr-381	701	7	courts	court	NOUN
ftr-381	701	8	’	'	PUNCT
ftr-381	701	9	approval	approval	NOUN
ftr-381	701	10	,	,	PUNCT
ftr-381	701	11	has	have	AUX
ftr-381	701	12	consistently	consistently	ADV
ftr-381	701	13	imposed	impose	VERB
ftr-381	701	14	tax	tax	NOUN
ftr-381	701	15	on	on	ADP
ftr-381	701	16	nominal	nominal	ADJ
ftr-381	701	17	gain	gain	NOUN
ftr-381	701	18	.	.	PUNCT
ftr-381	702	1	in	in	ADP
ftr-381	702	2	contrast	contrast	NOUN
ftr-381	702	3	,	,	PUNCT
ftr-381	702	4	rabbi	rabbi	PROPN
ftr-381	702	5	moshe	moshe	PROPN
ftr-381	702	6	feinstein	feinstein	PROPN
ftr-381	702	7	concluded	conclude	VERB
ftr-381	702	8	that	that	SCONJ
ftr-381	702	9	one	one	PRON
ftr-381	702	10	could	could	AUX
ftr-381	702	11	tithe	tithe	VERB
ftr-381	702	12	based	base	VERB
ftr-381	702	13	on	on	ADP
ftr-381	702	14	real	real	ADJ
ftr-381	702	15	gain	gain	NOUN
ftr-381	702	16	.	.	PUNCT
ftr-381	703	1	thus	thus	ADV
ftr-381	703	2	,	,	PUNCT
ftr-381	703	3	the	the	DET
ftr-381	703	4	federal	federal	ADJ
ftr-381	703	5	income	income	NOUN
ftr-381	703	6	tax	tax	NOUN
ftr-381	703	7	rule	rule	NOUN
ftr-381	703	8	deviates	deviate	VERB
ftr-381	703	9	from	from	ADP
ftr-381	703	10	the	the	DET
ftr-381	703	11	ideal	ideal	ADJ
ftr-381	703	12	or	or	CCONJ
ftr-381	703	13	economic	economic	ADJ
ftr-381	703	14	notion	notion	NOUN
ftr-381	703	15	of	of	ADP
ftr-381	703	16	income	income	NOUN
ftr-381	703	17	in	in	ADP
ftr-381	703	18	this	this	DET
ftr-381	703	19	respect	respect	NOUN
ftr-381	703	20	,	,	PUNCT
ftr-381	703	21	while	while	SCONJ
ftr-381	703	22	the	the	DET
ftr-381	703	23	tithing	tithing	NOUN
ftr-381	703	24	rule	rule	NOUN
ftr-381	703	25	does	do	VERB
ftr-381	703	26	not	not	PART
ftr-381	703	27	.	.	PUNCT
ftr-381	704	1	scholars	scholar	NOUN
ftr-381	704	2	have	have	AUX
ftr-381	704	3	suggested	suggest	VERB
ftr-381	704	4	a	a	DET
ftr-381	704	5	variety	variety	NOUN
ftr-381	704	6	of	of	ADP
ftr-381	704	7	means	mean	NOUN
ftr-381	704	8	to	to	PART
ftr-381	704	9	take	take	VERB
ftr-381	704	10	inflation	inflation	NOUN
ftr-381	704	11	into	into	ADP
ftr-381	704	12	account	account	NOUN
ftr-381	704	13	.	.	PUNCT
ftr-381	705	1	some	some	PRON
ftr-381	705	2	have	have	AUX
ftr-381	705	3	suggested	suggest	VERB
ftr-381	705	4	indexing	indexing	NOUN
ftr-381	705	5	basis	basis	NOUN
ftr-381	705	6	to	to	PART
ftr-381	705	7	account	account	VERB
ftr-381	705	8	for	for	ADP
ftr-381	705	9	inflation	inflation	NOUN
ftr-381	705	10	.	.	PUNCT
ftr-381	706	1	others96	others96	PROPN
ftr-381	706	2	argue	argue	VERB
ftr-381	706	3	that	that	SCONJ
ftr-381	706	4	the	the	DET
ftr-381	706	5	best	good	ADJ
ftr-381	706	6	way	way	NOUN
ftr-381	706	7	to	to	PART
ftr-381	706	8	account	account	VERB
ftr-381	706	9	for	for	ADP
ftr-381	706	10	inflation	inflation	NOUN
ftr-381	706	11	is	be	AUX
ftr-381	706	12	to	to	PART
ftr-381	706	13	apply	apply	VERB
ftr-381	706	14	a	a	DET
ftr-381	706	15	preferential	preferential	ADJ
ftr-381	706	16	tax	tax	NOUN
ftr-381	706	17	rate	rate	NOUN
ftr-381	706	18	to	to	ADP
ftr-381	706	19	gains	gain	NOUN
ftr-381	706	20	from	from	ADP
ftr-381	706	21	property	property	NOUN
ftr-381	706	22	.	.	PUNCT
ftr-381	707	1	while	while	SCONJ
ftr-381	707	2	this	this	DET
ftr-381	707	3	approach	approach	NOUN
ftr-381	707	4	is	be	AUX
ftr-381	707	5	crude	crude	ADJ
ftr-381	707	6	in	in	ADP
ftr-381	707	7	comparison	comparison	NOUN
ftr-381	707	8	to97	to97	PROPN
ftr-381	707	9	indexing	indexing	NOUN
ftr-381	707	10	,	,	PUNCT
ftr-381	707	11	it	it	PRON
ftr-381	707	12	is	be	AUX
ftr-381	707	13	seen	see	VERB
ftr-381	707	14	as	as	ADP
ftr-381	707	15	less	less	ADV
ftr-381	707	16	complicated	complicated	ADJ
ftr-381	707	17	.	.	PUNCT
ftr-381	708	1	critics	critic	NOUN
ftr-381	708	2	of	of	ADP
ftr-381	708	3	these	these	DET
ftr-381	708	4	proposals	proposal	NOUN
ftr-381	708	5	argue	argue	VERB
ftr-381	708	6	that	that	SCONJ
ftr-381	708	7	taking	take	VERB
ftr-381	708	8	inflation	inflation	NOUN
ftr-381	708	9	into	into	ADP
ftr-381	708	10	account	account	NOUN
ftr-381	708	11	when	when	SCONJ
ftr-381	708	12	determining	determine	VERB
ftr-381	708	13	gain	gain	NOUN
ftr-381	708	14	is	be	AUX
ftr-381	708	15	not	not	PART
ftr-381	708	16	appropriate	appropriate	ADJ
ftr-381	708	17	because	because	SCONJ
ftr-381	708	18	the	the	DET
ftr-381	708	19	tax	tax	NOUN
ftr-381	708	20	benefits	benefit	NOUN
ftr-381	708	21	of	of	ADP
ftr-381	708	22	deferral	deferral	ADJ
ftr-381	708	23	associated	associate	VERB
ftr-381	708	24	with	with	ADP
ftr-381	708	25	the	the	DET
ftr-381	708	26	realization	realization	NOUN
ftr-381	708	27	requirement	requirement	NOUN
ftr-381	708	28	(	(	PUNCT
ftr-381	708	29	another	another	DET
ftr-381	708	30	deviation	deviation	NOUN
ftr-381	708	31	from	from	ADP
ftr-381	708	32	the	the	DET
ftr-381	708	33	ideal	ideal	NOUN
ftr-381	708	34	)	)	PUNCT
ftr-381	708	35	significantly	significantly	ADV
ftr-381	708	36	outweigh	outweigh	VERB
ftr-381	708	37	the	the	DET
ftr-381	708	38	detriment	detriment	NOUN
ftr-381	708	39	caused	cause	VERB
ftr-381	708	40	by	by	ADP
ftr-381	708	41	taxing	tax	VERB
ftr-381	708	42	nominal	nominal	ADJ
ftr-381	708	43	gains	gain	NOUN
ftr-381	708	44	.	.	PUNCT
ftr-381	709	1	whatever	whatever	PRON
ftr-381	709	2	the	the	DET
ftr-381	709	3	reason	reason	NOUN
ftr-381	709	4	,	,	PUNCT
ftr-381	709	5	the	the	DET
ftr-381	709	6	federal	federal	ADJ
ftr-381	709	7	income	income	NOUN
ftr-381	709	8	tax	tax	NOUN
ftr-381	709	9	has	have	AUX
ftr-381	709	10	eschewed	eschew	VERB
ftr-381	709	11	any98	any98	PROPN
ftr-381	709	12	attempt	attempt	NOUN
ftr-381	709	13	to	to	ADP
ftr-381	709	14	index	index	NOUN
ftr-381	709	15	basis	basis	NOUN
ftr-381	709	16	for	for	ADP
ftr-381	709	17	inflation	inflation	NOUN
ftr-381	709	18	,	,	PUNCT
ftr-381	709	19	taxes	taxis	NOUN
ftr-381	709	20	capital	capital	NOUN
ftr-381	709	21	gains	gain	NOUN
ftr-381	709	22	at	at	ADP
ftr-381	709	23	a	a	DET
ftr-381	709	24	preferential	preferential	ADJ
ftr-381	709	25	rate	rate	NOUN
ftr-381	709	26	,	,	PUNCT
ftr-381	709	27	and	and	CCONJ
ftr-381	709	28	imposes	impose	VERB
ftr-381	709	29	taxes	taxis	NOUN
ftr-381	709	30	on	on	ADP
ftr-381	709	31	nominal	nominal	ADJ
ftr-381	709	32	,	,	PUNCT
ftr-381	709	33	as	as	SCONJ
ftr-381	709	34	opposed	oppose	VERB
ftr-381	709	35	to	to	ADP
ftr-381	709	36	real	real	ADJ
ftr-381	709	37	,	,	PUNCT
ftr-381	709	38	gains	gain	NOUN
ftr-381	709	39	.	.	PUNCT
ftr-381	710	1	99	99	NUM
ftr-381	710	2	several	several	ADJ
ftr-381	710	3	taxpayers	taxpayer	NOUN
ftr-381	710	4	have	have	AUX
ftr-381	710	5	challenged	challenge	VERB
ftr-381	710	6	this	this	DET
ftr-381	710	7	rule	rule	NOUN
ftr-381	710	8	,	,	PUNCT
ftr-381	710	9	arguing	argue	VERB
ftr-381	710	10	that	that	SCONJ
ftr-381	710	11	the	the	DET
ftr-381	710	12	notion	notion	NOUN
ftr-381	710	13	of	of	ADP
ftr-381	710	14	income	income	NOUN
ftr-381	710	15	set	set	VERB
ftr-381	710	16	forth	forth	ADV
ftr-381	710	17	in	in	ADP
ftr-381	710	18	the	the	DET
ftr-381	710	19	constitution	constitution	NOUN
ftr-381	710	20	refers	refer	VERB
ftr-381	710	21	only	only	ADV
ftr-381	710	22	to	to	ADP
ftr-381	710	23	real	real	ADJ
ftr-381	710	24	gain	gain	NOUN
ftr-381	710	25	and	and	CCONJ
ftr-381	710	26	that	that	SCONJ
ftr-381	710	27	congress	congress	PROPN
ftr-381	710	28	does	do	AUX
ftr-381	710	29	not	not	PART
ftr-381	710	30	have	have	VERB
ftr-381	710	31	the	the	DET
ftr-381	710	32	power	power	NOUN
ftr-381	710	33	to	to	PART
ftr-381	710	34	tax	tax	VERB
ftr-381	710	35	nominal	nominal	ADJ
ftr-381	710	36	gain	gain	NOUN
ftr-381	710	37	.	.	PUNCT
ftr-381	711	1	in	in	ADP
ftr-381	711	2	hellerman	hellerman	NOUN
ftr-381	711	3	v.	v.	ADP
ftr-381	711	4	comm’r	comm’r	NOUN
ftr-381	711	5	,	,	PUNCT
ftr-381	711	6	the100	the100	PROPN
ftr-381	711	7	180	180	NUM
ftr-381	711	8	florida	florida	PROPN
ftr-381	711	9	tax	tax	NOUN
ftr-381	711	10	review	review	NOUN
ftr-381	711	11	[	[	X
ftr-381	711	12	vol	vol	NOUN
ftr-381	711	13	.	.	NOUN
ftr-381	711	14	8:1	8:1	NUM
ftr-381	711	15	101	101	NUM
ftr-381	711	16	.	.	PUNCT
ftr-381	712	1	i	i	PRON
ftr-381	712	2	d.	d.	PROPN
ftr-381	712	3	at	at	ADP
ftr-381	712	4	1364	1364	NUM
ftr-381	712	5	.	.	PUNCT
ftr-381	713	1	102	102	NUM
ftr-381	713	2	.	.	PUNCT
ftr-381	714	1	the	the	DET
ftr-381	714	2	court	court	NOUN
ftr-381	714	3	stated	state	VERB
ftr-381	714	4	:	:	PUNCT
ftr-381	714	5	“	"	PUNCT
ftr-381	714	6	[	[	X
ftr-381	714	7	the	the	X
ftr-381	714	8	]	]	X
ftr-381	714	9	meaning	meaning	NOUN
ftr-381	714	10	of	of	ADP
ftr-381	714	11	income	income	NOUN
ftr-381	714	12	is	be	AUX
ftr-381	714	13	.	.	PUNCT
ftr-381	714	14	.	.	PUNCT
ftr-381	714	15	.	.	PUNCT
ftr-381	715	1	to	to	PART
ftr-381	715	2	be	be	AUX
ftr-381	715	3	gathered	gather	VERB
ftr-381	715	4	from	from	ADP
ftr-381	715	5	the	the	DET
ftr-381	715	6	implicit	implicit	ADJ
ftr-381	715	7	assumptions	assumption	NOUN
ftr-381	715	8	of	of	ADP
ftr-381	715	9	its	its	PRON
ftr-381	715	10	use	use	NOUN
ftr-381	715	11	in	in	ADP
ftr-381	715	12	common	common	ADJ
ftr-381	715	13	speech	speech	NOUN
ftr-381	715	14	.	.	PUNCT
ftr-381	715	15	”	"	PUNCT
ftr-381	716	1	thus	thus	ADV
ftr-381	716	2	the	the	DET
ftr-381	716	3	meaning	meaning	NOUN
ftr-381	716	4	of	of	ADP
ftr-381	716	5	income	income	NOUN
ftr-381	716	6	is	be	AUX
ftr-381	716	7	not	not	PART
ftr-381	716	8	to	to	PART
ftr-381	716	9	be	be	AUX
ftr-381	716	10	construed	construe	VERB
ftr-381	716	11	as	as	ADP
ftr-381	716	12	an	an	DET
ftr-381	716	13	economist	economist	NOUN
ftr-381	716	14	might	might	AUX
ftr-381	716	15	,	,	PUNCT
ftr-381	716	16	but	but	CCONJ
ftr-381	716	17	as	as	ADP
ftr-381	716	18	a	a	DET
ftr-381	716	19	layperson	layperson	NOUN
ftr-381	716	20	might	might	NOUN
ftr-381	716	21	.	.	PUNCT
ftr-381	716	22	.	.	PUNCT
ftr-381	716	23	.	.	PUNCT
ftr-381	716	24	.	.	PUNCT
ftr-381	717	1	petitioners	petitioner	VERB
ftr-381	717	2	’	'	PUNCT
ftr-381	717	3	nominal	nominal	ADJ
ftr-381	717	4	gain	gain	NOUN
ftr-381	717	5	may	may	AUX
ftr-381	717	6	or	or	CCONJ
ftr-381	717	7	may	may	AUX
ftr-381	717	8	not	not	PART
ftr-381	717	9	equal	equal	VERB
ftr-381	717	10	their	their	PRON
ftr-381	717	11	real	real	ADJ
ftr-381	717	12	gain	gain	NOUN
ftr-381	717	13	in	in	ADP
ftr-381	717	14	an	an	DET
ftr-381	717	15	economic	economic	ADJ
ftr-381	717	16	sense	sense	NOUN
ftr-381	717	17	.	.	PUNCT
ftr-381	718	1	nonetheless	nonetheless	ADV
ftr-381	718	2	,	,	PUNCT
ftr-381	718	3	neither	neither	CCONJ
ftr-381	718	4	the	the	DET
ftr-381	718	5	constitution	constitution	NOUN
ftr-381	718	6	nor	nor	CCONJ
ftr-381	718	7	tax	tax	NOUN
ftr-381	718	8	laws	law	NOUN
ftr-381	718	9	“	"	PUNCT
ftr-381	718	10	embody	embody	VERB
ftr-381	718	11	perfect	perfect	ADJ
ftr-381	718	12	economic	economic	ADJ
ftr-381	718	13	theory	theory	NOUN
ftr-381	718	14	.	.	PUNCT
ftr-381	718	15	”	"	PUNCT
ftr-381	719	1	i	i	PRON
ftr-381	719	2	d.	d.	PROPN
ftr-381	719	3	at	at	ADP
ftr-381	719	4	1366	1366	NUM
ftr-381	719	5	(	(	PUNCT
ftr-381	719	6	quoting	quote	VERB
ftr-381	719	7	united	united	PROPN
ftr-381	719	8	states	states	PROPN
ftr-381	719	9	v.	v.	ADP
ftr-381	719	10	oregon	oregon	PROPN
ftr-381	719	11	-	-	PUNCT
ftr-381	719	12	washington	washington	PROPN
ftr-381	719	13	r.	r.	PROPN
ftr-381	719	14	&	&	CCONJ
ftr-381	719	15	nav	nav	PROPN
ftr-381	719	16	.	.	PUNCT
ftr-381	720	1	co.	co.	PROPN
ftr-381	720	2	,	,	PUNCT
ftr-381	720	3	215	215	NUM
ftr-381	720	4	f	f	NOUN
ftr-381	720	5	211	211	NUM
ftr-381	720	6	,	,	PUNCT
ftr-381	720	7	212	212	NUM
ftr-381	720	8	(	(	PUNCT
ftr-381	720	9	1918	1918	NUM
ftr-381	720	10	)	)	PUNCT
ftr-381	720	11	)	)	PUNCT
ftr-381	720	12	.	.	PUNCT
ftr-381	721	1	for	for	ADP
ftr-381	721	2	a	a	DET
ftr-381	721	3	more	more	ADV
ftr-381	721	4	recent	recent	ADJ
ftr-381	721	5	affirmation	affirmation	NOUN
ftr-381	721	6	of	of	ADP
ftr-381	721	7	this	this	DET
ftr-381	721	8	notion	notion	NOUN
ftr-381	721	9	,	,	PUNCT
ftr-381	721	10	this	this	DET
ftr-381	721	11	time	time	NOUN
ftr-381	721	12	in	in	ADP
ftr-381	721	13	the	the	DET
ftr-381	721	14	context	context	NOUN
ftr-381	721	15	of	of	ADP
ftr-381	721	16	annuity	annuity	NOUN
ftr-381	721	17	payments	payment	NOUN
ftr-381	721	18	,	,	PUNCT
ftr-381	721	19	see	see	VERB
ftr-381	721	20	nordvedt	nordvedt	NUM
ftr-381	721	21	v.	v.	ADP
ftr-381	721	22	comm’r	comm’r	NOUN
ftr-381	721	23	,	,	PUNCT
ftr-381	721	24	116	116	NUM
ftr-381	721	25	t.c	t.c	PROPN
ftr-381	721	26	.	.	PROPN
ftr-381	721	27	165	165	NUM
ftr-381	721	28	,	,	PUNCT
ftr-381	721	29	169	169	NUM
ftr-381	721	30	(	(	PUNCT
ftr-381	721	31	2001	2001	NUM
ftr-381	721	32	)	)	PUNCT
ftr-381	721	33	.	.	PUNCT
ftr-381	722	1	103	103	NUM
ftr-381	722	2	.	.	X
ftr-381	723	1	igroth	igroth	PROPN
ftr-381	723	2	moshe	moshe	PROPN
ftr-381	723	3	,	,	PUNCT
ftr-381	723	4	vol	vol	NOUN
ftr-381	723	5	.	.	PROPN
ftr-381	723	6	5	5	NUM
ftr-381	723	7	,	,	PUNCT
ftr-381	723	8	yoreh	yoreh	NOUN
ftr-381	723	9	de’ah	de’ah	PROPN
ftr-381	723	10	§	§	PROPN
ftr-381	723	11	2	2	NUM
ftr-381	723	12	,	,	PUNCT
ftr-381	723	13	no	no	INTJ
ftr-381	723	14	.	.	NOUN
ftr-381	723	15	114	114	NUM
ftr-381	723	16	,	,	PUNCT
ftr-381	723	17	mk	mk	NOUN
ftr-381	723	18	at	at	ADP
ftr-381	723	19	48	48	NUM
ftr-381	723	20	.	.	PUNCT
ftr-381	724	1	104	104	NUM
ftr-381	724	2	.	.	PUNCT
ftr-381	725	1	interestingly	interestingly	ADV
ftr-381	725	2	,	,	PUNCT
ftr-381	725	3	rabbi	rabbi	PROPN
ftr-381	725	4	feinstein	feinstein	PROPN
ftr-381	725	5	came	come	VERB
ftr-381	725	6	to	to	ADP
ftr-381	725	7	the	the	DET
ftr-381	725	8	opposite	opposite	ADJ
ftr-381	725	9	conclusion	conclusion	NOUN
ftr-381	725	10	regarding	regard	VERB
ftr-381	725	11	the	the	DET
ftr-381	725	12	use	use	NOUN
ftr-381	725	13	of	of	ADP
ftr-381	725	14	nominal	nominal	ADJ
ftr-381	725	15	dollars	dollar	NOUN
ftr-381	725	16	as	as	ADP
ftr-381	725	17	a	a	DET
ftr-381	725	18	measuring	measure	VERB
ftr-381	725	19	stick	stick	NOUN
ftr-381	725	20	for	for	ADP
ftr-381	725	21	purposes	purpose	NOUN
ftr-381	725	22	of	of	ADP
ftr-381	725	23	determining	determine	VERB
ftr-381	725	24	whether	whether	SCONJ
ftr-381	725	25	the	the	DET
ftr-381	725	26	repayment	repayment	NOUN
ftr-381	725	27	of	of	ADP
ftr-381	725	28	a	a	DET
ftr-381	725	29	loan	loan	NOUN
ftr-381	725	30	involved	involve	VERB
ftr-381	725	31	interest	interest	NOUN
ftr-381	725	32	.	.	PUNCT
ftr-381	726	1	jewish	jewish	ADJ
ftr-381	726	2	law	law	NOUN
ftr-381	726	3	bars	bar	VERB
ftr-381	726	4	jews	jews	PROPN
ftr-381	726	5	from	from	ADP
ftr-381	726	6	charging	charge	VERB
ftr-381	726	7	interest	interest	NOUN
ftr-381	726	8	to	to	ADP
ftr-381	726	9	other	other	ADJ
ftr-381	726	10	jews	jews	PROPN
ftr-381	726	11	.	.	PUNCT
ftr-381	727	1	lev	lev	PROPN
ftr-381	727	2	.	.	PUNCT
ftr-381	728	1	25:36	25:36	NUM
ftr-381	728	2	-	-	SYM
ftr-381	728	3	37	37	NUM
ftr-381	728	4	;	;	PUNCT
ftr-381	728	5	deut	deut	NOUN
ftr-381	728	6	.	.	PUNCT
ftr-381	729	1	23:20	23:20	NUM
ftr-381	729	2	-	-	SYM
ftr-381	729	3	21	21	NUM
ftr-381	729	4	;	;	PUNCT
ftr-381	729	5	b.	b.	PROPN
ftr-381	729	6	talmud	talmud	PROPN
ftr-381	729	7	,	,	PUNCT
ftr-381	729	8	bava	bava	PROPN
ftr-381	729	9	metzia	metzia	PROPN
ftr-381	729	10	60b	60b	PROPN
ftr-381	729	11	.	.	PUNCT
ftr-381	730	1	however	however	ADV
ftr-381	730	2	,	,	PUNCT
ftr-381	730	3	to	to	ADP
ftr-381	730	4	the	the	DET
ftr-381	730	5	extent	extent	NOUN
ftr-381	730	6	that	that	SCONJ
ftr-381	730	7	interest	interest	NOUN
ftr-381	730	8	is	be	AUX
ftr-381	730	9	designed	design	VERB
ftr-381	730	10	to	to	PART
ftr-381	730	11	and	and	CCONJ
ftr-381	730	12	does	do	AUX
ftr-381	730	13	account	account	VERB
ftr-381	730	14	for	for	ADP
ftr-381	730	15	the	the	DET
ftr-381	730	16	devaluation	devaluation	NOUN
ftr-381	730	17	of	of	ADP
ftr-381	730	18	money	money	NOUN
ftr-381	730	19	over	over	ADP
ftr-381	730	20	time	time	NOUN
ftr-381	730	21	,	,	PUNCT
ftr-381	730	22	it	it	PRON
ftr-381	730	23	arguably	arguably	ADV
ftr-381	730	24	represents	represent	VERB
ftr-381	730	25	an	an	DET
ftr-381	730	26	effort	effort	NOUN
ftr-381	730	27	to	to	PART
ftr-381	730	28	return	return	VERB
ftr-381	730	29	to	to	ADP
ftr-381	730	30	the	the	DET
ftr-381	730	31	borrower	borrower	NOUN
ftr-381	730	32	the	the	DET
ftr-381	730	33	same	same	ADJ
ftr-381	730	34	value	value	NOUN
ftr-381	730	35	that	that	PRON
ftr-381	730	36	tax	tax	NOUN
ftr-381	730	37	court	court	NOUN
ftr-381	730	38	held	hold	VERB
ftr-381	730	39	that	that	SCONJ
ftr-381	730	40	congress	congress	PROPN
ftr-381	730	41	has	have	VERB
ftr-381	730	42	the	the	DET
ftr-381	730	43	power	power	NOUN
ftr-381	730	44	to	to	PART
ftr-381	730	45	establish	establish	VERB
ftr-381	730	46	the	the	DET
ftr-381	730	47	dollar	dollar	NOUN
ftr-381	730	48	as	as	ADP
ftr-381	730	49	a	a	DET
ftr-381	730	50	“	"	PUNCT
ftr-381	730	51	unit	unit	NOUN
ftr-381	730	52	of	of	ADP
ftr-381	730	53	legal	legal	ADJ
ftr-381	730	54	value	value	NOUN
ftr-381	730	55	”	"	PUNCT
ftr-381	730	56	for	for	ADP
ftr-381	730	57	purposes	purpose	NOUN
ftr-381	730	58	of	of	ADP
ftr-381	730	59	determining	determine	VERB
ftr-381	730	60	taxable	taxable	ADJ
ftr-381	730	61	income	income	NOUN
ftr-381	730	62	.	.	PUNCT
ftr-381	731	1	thus	thus	ADV
ftr-381	731	2	,	,	PUNCT
ftr-381	731	3	even	even	ADV
ftr-381	731	4	though101	though101	PROPN
ftr-381	731	5	dollars	dollar	NOUN
ftr-381	731	6	do	do	AUX
ftr-381	731	7	not	not	PART
ftr-381	731	8	have	have	VERB
ftr-381	731	9	a	a	DET
ftr-381	731	10	constant	constant	ADJ
ftr-381	731	11	intrinsic	intrinsic	ADJ
ftr-381	731	12	value	value	NOUN
ftr-381	731	13	,	,	PUNCT
ftr-381	731	14	they	they	PRON
ftr-381	731	15	do	do	AUX
ftr-381	731	16	have	have	VERB
ftr-381	731	17	a	a	DET
ftr-381	731	18	constant	constant	ADJ
ftr-381	731	19	legal	legal	ADJ
ftr-381	731	20	value.102	value.102	NOUN
ftr-381	731	21	the	the	DET
ftr-381	731	22	issue	issue	NOUN
ftr-381	731	23	of	of	ADP
ftr-381	731	24	inflation	inflation	NOUN
ftr-381	731	25	does	do	AUX
ftr-381	731	26	not	not	PART
ftr-381	731	27	arise	arise	VERB
ftr-381	731	28	in	in	ADP
ftr-381	731	29	the	the	DET
ftr-381	731	30	sacred	sacred	ADJ
ftr-381	731	31	texts	text	NOUN
ftr-381	731	32	or	or	CCONJ
ftr-381	731	33	in	in	ADP
ftr-381	731	34	the	the	DET
ftr-381	731	35	ancient	ancient	ADJ
ftr-381	731	36	or	or	CCONJ
ftr-381	731	37	medieval	medieval	ADJ
ftr-381	731	38	rabbinic	rabbinic	ADJ
ftr-381	731	39	literature	literature	NOUN
ftr-381	731	40	.	.	PUNCT
ftr-381	732	1	however	however	ADV
ftr-381	732	2	,	,	PUNCT
ftr-381	732	3	during	during	ADP
ftr-381	732	4	the	the	DET
ftr-381	732	5	1970s	1970	NOUN
ftr-381	732	6	,	,	PUNCT
ftr-381	732	7	a	a	DET
ftr-381	732	8	time	time	NOUN
ftr-381	732	9	of	of	ADP
ftr-381	732	10	high	high	ADJ
ftr-381	732	11	inflation	inflation	NOUN
ftr-381	732	12	both	both	CCONJ
ftr-381	732	13	in	in	ADP
ftr-381	732	14	the	the	DET
ftr-381	732	15	u.s	u.s	PROPN
ftr-381	732	16	.	.	PROPN
ftr-381	732	17	and	and	CCONJ
ftr-381	732	18	in	in	ADP
ftr-381	732	19	israel	israel	PROPN
ftr-381	732	20	,	,	PUNCT
ftr-381	732	21	the	the	DET
ftr-381	732	22	question	question	NOUN
ftr-381	732	23	was	be	AUX
ftr-381	732	24	quite	quite	ADV
ftr-381	732	25	relevant	relevant	ADJ
ftr-381	732	26	,	,	PUNCT
ftr-381	732	27	and	and	CCONJ
ftr-381	732	28	rabbi	rabbi	VERB
ftr-381	732	29	moshe	moshe	PROPN
ftr-381	732	30	feinstein	feinstein	PROPN
ftr-381	732	31	concluded	conclude	VERB
ftr-381	732	32	that	that	SCONJ
ftr-381	732	33	one	one	NOUN
ftr-381	732	34	was	be	AUX
ftr-381	732	35	permitted	permit	VERB
ftr-381	732	36	to	to	ADP
ftr-381	732	37	index	index	NOUN
ftr-381	732	38	for	for	ADP
ftr-381	732	39	inflation	inflation	NOUN
ftr-381	732	40	when	when	SCONJ
ftr-381	732	41	determining	determine	VERB
ftr-381	732	42	income	income	NOUN
ftr-381	732	43	for	for	ADP
ftr-381	732	44	tithing	tithing	NOUN
ftr-381	732	45	purposes	purpose	NOUN
ftr-381	732	46	:	:	PUNCT
ftr-381	732	47	.	.	PUNCT
ftr-381	732	48	.	.	PUNCT
ftr-381	732	49	.	.	PUNCT
ftr-381	733	1	for	for	ADP
ftr-381	733	2	maaser	maaser	ADJ
ftr-381	733	3	kesafim	kesafim	NOUN
ftr-381	733	4	we	we	PRON
ftr-381	733	5	are	be	AUX
ftr-381	733	6	concerned	concerned	ADJ
ftr-381	733	7	with	with	ADP
ftr-381	733	8	actual	actual	ADJ
ftr-381	733	9	profit	profit	NOUN
ftr-381	733	10	.	.	PUNCT
ftr-381	733	11	.	.	PUNCT
ftr-381	734	1	..	..	PUNCT
ftr-381	734	2	paper	paper	NOUN
ftr-381	734	3	money	money	NOUN
ftr-381	734	4	which	which	PRON
ftr-381	734	5	decreases	decrease	VERB
ftr-381	734	6	and	and	CCONJ
ftr-381	734	7	increases	increase	NOUN
ftr-381	734	8	in	in	ADP
ftr-381	734	9	value	value	NOUN
ftr-381	734	10	at	at	ADP
ftr-381	734	11	different	different	ADJ
ftr-381	734	12	times	time	NOUN
ftr-381	734	13	can	can	AUX
ftr-381	734	14	not	not	PART
ftr-381	734	15	be	be	AUX
ftr-381	734	16	taken	take	VERB
ftr-381	734	17	as	as	ADP
ftr-381	734	18	a	a	DET
ftr-381	734	19	fixed	fix	VERB
ftr-381	734	20	standard	standard	NOUN
ftr-381	734	21	.	.	PUNCT
ftr-381	735	1	therefore	therefore	ADV
ftr-381	735	2	,	,	PUNCT
ftr-381	735	3	since	since	SCONJ
ftr-381	735	4	it	it	PRON
ftr-381	735	5	is	be	AUX
ftr-381	735	6	known	know	VERB
ftr-381	735	7	to	to	ADP
ftr-381	735	8	all	all	PRON
ftr-381	735	9	that	that	PRON
ftr-381	735	10	the	the	DET
ftr-381	735	11	paper	paper	NOUN
ftr-381	735	12	currency	currency	NOUN
ftr-381	735	13	has	have	AUX
ftr-381	735	14	depreciated	depreciate	VERB
ftr-381	735	15	,	,	PUNCT
ftr-381	735	16	the	the	DET
ftr-381	735	17	nominal	nominal	ADJ
ftr-381	735	18	profit	profit	NOUN
ftr-381	735	19	of	of	ADP
ftr-381	735	20	£	£	SYM
ftr-381	735	21	1,000	1,000	NUM
ftr-381	735	22	in	in	ADP
ftr-381	735	23	england	england	PROPN
ftr-381	735	24	or	or	CCONJ
ftr-381	735	25	$	$	SYM
ftr-381	735	26	1,000	1,000	NUM
ftr-381	735	27	in	in	ADP
ftr-381	735	28	the	the	DET
ftr-381	735	29	usa	usa	PROPN
ftr-381	735	30	obtained	obtain	VERB
ftr-381	735	31	from	from	ADP
ftr-381	735	32	the	the	DET
ftr-381	735	33	sale	sale	NOUN
ftr-381	735	34	of	of	ADP
ftr-381	735	35	a	a	DET
ftr-381	735	36	house	house	NOUN
ftr-381	735	37	purchased	purchase	VERB
ftr-381	735	38	ten	ten	NUM
ftr-381	735	39	years	year	NOUN
ftr-381	735	40	previously	previously	ADV
ftr-381	735	41	is	be	AUX
ftr-381	735	42	not	not	PART
ftr-381	735	43	to	to	PART
ftr-381	735	44	be	be	AUX
ftr-381	735	45	treated	treat	VERB
ftr-381	735	46	as	as	ADP
ftr-381	735	47	a	a	DET
ftr-381	735	48	real	real	ADJ
ftr-381	735	49	profit	profit	NOUN
ftr-381	735	50	(	(	PUNCT
ftr-381	735	51	for	for	ADP
ftr-381	735	52	maaser	maaser	ADJ
ftr-381	735	53	kesafim	kesafim	NOUN
ftr-381	735	54	)	)	PUNCT
ftr-381	735	55	.	.	PUNCT
ftr-381	736	1	if	if	SCONJ
ftr-381	736	2	the	the	DET
ftr-381	736	3	house	house	NOUN
ftr-381	736	4	was	be	AUX
ftr-381	736	5	purchased	purchase	VERB
ftr-381	736	6	for	for	ADP
ftr-381	736	7	1,000	1,000	NUM
ftr-381	736	8	and	and	CCONJ
ftr-381	736	9	sold	sell	VERB
ftr-381	736	10	for	for	ADP
ftr-381	736	11	2,000	2,000	NUM
ftr-381	736	12	,	,	PUNCT
ftr-381	736	13	one	one	PRON
ftr-381	736	14	must	must	AUX
ftr-381	736	15	assess	assess	VERB
ftr-381	736	16	how	how	SCONJ
ftr-381	736	17	much	much	ADJ
ftr-381	736	18	the	the	DET
ftr-381	736	19	1,000	1,000	NUM
ftr-381	736	20	used	use	VERB
ftr-381	736	21	in	in	ADP
ftr-381	736	22	the	the	DET
ftr-381	736	23	purchase	purchase	NOUN
ftr-381	736	24	would	would	AUX
ftr-381	736	25	be	be	AUX
ftr-381	736	26	worth	worth	ADJ
ftr-381	736	27	today	today	NOUN
ftr-381	736	28	in	in	ADP
ftr-381	736	29	relation	relation	NOUN
ftr-381	736	30	to	to	ADP
ftr-381	736	31	the	the	DET
ftr-381	736	32	2,000	2,000	NUM
ftr-381	736	33	obtained	obtain	VERB
ftr-381	736	34	in	in	ADP
ftr-381	736	35	the	the	DET
ftr-381	736	36	sale.103	sale.103	NOUN
ftr-381	736	37	rabbi	rabbi	PROPN
ftr-381	736	38	feinstein	feinstein	PROPN
ftr-381	736	39	then	then	ADV
ftr-381	736	40	identified	identify	VERB
ftr-381	736	41	a	a	DET
ftr-381	736	42	cost	cost	NOUN
ftr-381	736	43	of	of	ADP
ftr-381	736	44	living	live	VERB
ftr-381	736	45	index	index	NOUN
ftr-381	736	46	to	to	PART
ftr-381	736	47	be	be	AUX
ftr-381	736	48	used	use	VERB
ftr-381	736	49	to	to	PART
ftr-381	736	50	adjust	adjust	VERB
ftr-381	736	51	the	the	DET
ftr-381	736	52	original	original	ADJ
ftr-381	736	53	purchase	purchase	NOUN
ftr-381	736	54	price	price	NOUN
ftr-381	736	55	,	,	PUNCT
ftr-381	736	56	cautioning	caution	VERB
ftr-381	736	57	that	that	SCONJ
ftr-381	736	58	only	only	ADJ
ftr-381	736	59	vital	vital	ADJ
ftr-381	736	60	commodities	commodity	NOUN
ftr-381	736	61	should	should	AUX
ftr-381	736	62	be	be	AUX
ftr-381	736	63	included	include	VERB
ftr-381	736	64	in	in	ADP
ftr-381	736	65	the	the	DET
ftr-381	736	66	index	index	NOUN
ftr-381	736	67	so	so	SCONJ
ftr-381	736	68	as	as	SCONJ
ftr-381	736	69	to	to	PART
ftr-381	736	70	avoid	avoid	VERB
ftr-381	736	71	items	item	NOUN
ftr-381	736	72	whose	whose	DET
ftr-381	736	73	prices	price	NOUN
ftr-381	736	74	fluctuated	fluctuate	VERB
ftr-381	736	75	for	for	ADP
ftr-381	736	76	a	a	DET
ftr-381	736	77	variety	variety	NOUN
ftr-381	736	78	of	of	ADP
ftr-381	736	79	reasons	reason	NOUN
ftr-381	736	80	not	not	PART
ftr-381	736	81	associated	associate	VERB
ftr-381	736	82	with	with	ADP
ftr-381	736	83	inflation.104	inflation.104	NOUN
ftr-381	736	84	2007	2007	NUM
ftr-381	736	85	]	]	X
ftr-381	736	86	maaser	maaser	ADJ
ftr-381	736	87	kesafim	kesafim	NOUN
ftr-381	736	88	and	and	CCONJ
ftr-381	736	89	the	the	DET
ftr-381	736	90	development	development	NOUN
ftr-381	736	91	of	of	ADP
ftr-381	736	92	tax	tax	NOUN
ftr-381	736	93	law	law	NOUN
ftr-381	736	94	181	181	NUM
ftr-381	736	95	was	be	AUX
ftr-381	736	96	lent	lend	VERB
ftr-381	736	97	and	and	CCONJ
ftr-381	736	98	not	not	PART
ftr-381	736	99	a	a	DET
ftr-381	736	100	charge	charge	NOUN
ftr-381	736	101	for	for	ADP
ftr-381	736	102	the	the	DET
ftr-381	736	103	use	use	NOUN
ftr-381	736	104	of	of	ADP
ftr-381	736	105	the	the	DET
ftr-381	736	106	money	money	NOUN
ftr-381	736	107	.	.	PUNCT
ftr-381	737	1	nonetheless	nonetheless	ADV
ftr-381	737	2	,	,	PUNCT
ftr-381	737	3	based	base	VERB
ftr-381	737	4	on	on	ADP
ftr-381	737	5	talmudic	talmudic	ADJ
ftr-381	737	6	discussions	discussion	NOUN
ftr-381	737	7	of	of	ADP
ftr-381	737	8	interest	interest	NOUN
ftr-381	737	9	,	,	PUNCT
ftr-381	737	10	rabbi	rabbi	PROPN
ftr-381	737	11	feinstein	feinstein	PROPN
ftr-381	737	12	determined	determine	VERB
ftr-381	737	13	that	that	SCONJ
ftr-381	737	14	one	one	PRON
ftr-381	737	15	should	should	AUX
ftr-381	737	16	use	use	VERB
ftr-381	737	17	nominal	nominal	ADJ
ftr-381	737	18	dollars	dollar	NOUN
ftr-381	737	19	to	to	PART
ftr-381	737	20	determine	determine	VERB
ftr-381	737	21	whether	whether	SCONJ
ftr-381	737	22	interest	interest	NOUN
ftr-381	737	23	was	be	AUX
ftr-381	737	24	being	be	AUX
ftr-381	737	25	paid	pay	VERB
ftr-381	737	26	.	.	PUNCT
ftr-381	738	1	accordingly	accordingly	ADV
ftr-381	738	2	,	,	PUNCT
ftr-381	738	3	a	a	DET
ftr-381	738	4	lender	lender	NOUN
ftr-381	738	5	can	can	AUX
ftr-381	738	6	only	only	ADV
ftr-381	738	7	request	request	VERB
ftr-381	738	8	the	the	DET
ftr-381	738	9	borrower	borrower	NOUN
ftr-381	738	10	to	to	PART
ftr-381	738	11	repay	repay	VERB
ftr-381	738	12	the	the	DET
ftr-381	738	13	exact	exact	ADJ
ftr-381	738	14	amount	amount	NOUN
ftr-381	738	15	of	of	ADP
ftr-381	738	16	the	the	DET
ftr-381	738	17	loan	loan	NOUN
ftr-381	738	18	,	,	PUNCT
ftr-381	738	19	and	and	CCONJ
ftr-381	738	20	no	no	PRON
ftr-381	738	21	more	more	ADJ
ftr-381	738	22	,	,	PUNCT
ftr-381	738	23	even	even	ADV
ftr-381	738	24	where	where	SCONJ
ftr-381	738	25	he	he	PRON
ftr-381	738	26	can	can	AUX
ftr-381	738	27	show	show	VERB
ftr-381	738	28	that	that	SCONJ
ftr-381	738	29	the	the	DET
ftr-381	738	30	dollars	dollar	NOUN
ftr-381	738	31	paid	pay	VERB
ftr-381	738	32	back	back	ADV
ftr-381	738	33	were	be	AUX
ftr-381	738	34	worth	worth	ADJ
ftr-381	738	35	less	less	ADJ
ftr-381	738	36	than	than	ADP
ftr-381	738	37	the	the	DET
ftr-381	738	38	dollars	dollar	NOUN
ftr-381	738	39	lent	lend	VERB
ftr-381	738	40	out	out	ADP
ftr-381	738	41	.	.	PUNCT
ftr-381	739	1	igroth	igroth	PROPN
ftr-381	739	2	moshe	moshe	PROPN
ftr-381	739	3	,	,	PUNCT
ftr-381	739	4	vol	vol	NOUN
ftr-381	739	5	.	.	PROPN
ftr-381	739	6	5	5	NUM
ftr-381	739	7	,	,	PUNCT
ftr-381	739	8	yoreh	yoreh	NOUN
ftr-381	739	9	de’ah	de’ah	PROPN
ftr-381	739	10	§	§	PROPN
ftr-381	739	11	2	2	NUM
ftr-381	739	12	,	,	PUNCT
ftr-381	739	13	no	no	INTJ
ftr-381	739	14	.	.	NOUN
ftr-381	739	15	114	114	NUM
ftr-381	739	16	,	,	PUNCT
ftr-381	739	17	mk	mk	NOUN
ftr-381	739	18	at	at	ADP
ftr-381	739	19	48	48	NUM
ftr-381	739	20	.	.	PUNCT
ftr-381	740	1	the	the	DET
ftr-381	740	2	jewish	jewish	ADJ
ftr-381	740	3	laws	law	NOUN
ftr-381	740	4	regarding	regard	VERB
ftr-381	740	5	what	what	PRON
ftr-381	740	6	constitutes	constitute	VERB
ftr-381	740	7	interest	interest	NOUN
ftr-381	740	8	are	be	AUX
ftr-381	740	9	quite	quite	ADV
ftr-381	740	10	complex	complex	ADJ
ftr-381	740	11	and	and	CCONJ
ftr-381	740	12	beyond	beyond	ADP
ftr-381	740	13	the	the	DET
ftr-381	740	14	scope	scope	NOUN
ftr-381	740	15	of	of	ADP
ftr-381	740	16	this	this	DET
ftr-381	740	17	article	article	NOUN
ftr-381	740	18	.	.	PUNCT
ftr-381	741	1	105	105	NUM
ftr-381	741	2	.	.	PUNCT
ftr-381	742	1	see	see	VERB
ftr-381	742	2	,	,	PUNCT
ftr-381	742	3	e.g.	e.g.	ADV
ftr-381	742	4	,	,	PUNCT
ftr-381	742	5	rabbi	rabbi	VERB
ftr-381	742	6	bachrach	bachrach	INTJ
ftr-381	742	7	(	(	PUNCT
ftr-381	742	8	“	"	PUNCT
ftr-381	742	9	but	but	CCONJ
ftr-381	742	10	in	in	ADP
ftr-381	742	11	regard	regard	NOUN
ftr-381	742	12	to	to	ADP
ftr-381	742	13	business	business	NOUN
ftr-381	742	14	deals	deal	NOUN
ftr-381	742	15	which	which	PRON
ftr-381	742	16	involve	involve	VERB
ftr-381	742	17	expenses	expense	NOUN
ftr-381	742	18	,	,	PUNCT
ftr-381	742	19	we	we	PRON
ftr-381	742	20	can	can	AUX
ftr-381	742	21	say	say	VERB
ftr-381	742	22	that	that	SCONJ
ftr-381	742	23	it	it	PRON
ftr-381	742	24	is	be	AUX
ftr-381	742	25	clear	clear	ADJ
ftr-381	742	26	that	that	SCONJ
ftr-381	742	27	the	the	DET
ftr-381	742	28	expenses	expense	NOUN
ftr-381	742	29	are	be	AUX
ftr-381	742	30	to	to	PART
ftr-381	742	31	be	be	AUX
ftr-381	742	32	reckoned	reckon	VERB
ftr-381	742	33	as	as	ADP
ftr-381	742	34	part	part	NOUN
ftr-381	742	35	of	of	ADP
ftr-381	742	36	the	the	DET
ftr-381	742	37	keren	keren	PROPN
ftr-381	743	1	[	[	X
ftr-381	743	2	capital	capital	NOUN
ftr-381	743	3	]	]	X
ftr-381	743	4	.	.	PUNCT
ftr-381	744	1	the	the	DET
ftr-381	744	2	profit	profit	NOUN
ftr-381	744	3	in	in	ADP
ftr-381	744	4	excess	excess	NOUN
ftr-381	744	5	of	of	ADP
ftr-381	744	6	the	the	DET
ftr-381	744	7	expenses	expense	NOUN
ftr-381	744	8	is	be	AUX
ftr-381	744	9	to	to	PART
ftr-381	744	10	be	be	AUX
ftr-381	744	11	regarded	regard	VERB
ftr-381	744	12	as	as	ADP
ftr-381	744	13	the	the	DET
ftr-381	744	14	‘	'	PUNCT
ftr-381	744	15	new	new	ADJ
ftr-381	744	16	produce	produce	NOUN
ftr-381	744	17	’	'	PUNCT
ftr-381	744	18	from	from	ADP
ftr-381	744	19	which	which	PRON
ftr-381	744	20	maaser	maaser	NOUN
ftr-381	744	21	should	should	AUX
ftr-381	744	22	be	be	AUX
ftr-381	744	23	separated	separate	VERB
ftr-381	744	24	.	.	PUNCT
ftr-381	744	25	”	"	PUNCT
ftr-381	744	26	)	)	PUNCT
ftr-381	744	27	responsa	responsa	VERB
ftr-381	744	28	havoth	havoth	NOUN
ftr-381	744	29	ya’ir	ya’ir	PROPN
ftr-381	744	30	,	,	PUNCT
ftr-381	744	31	mk	mk	NOUN
ftr-381	744	32	at	at	ADP
ftr-381	744	33	56	56	NUM
ftr-381	744	34	.	.	NOUN
ftr-381	744	35	106	106	NUM
ftr-381	744	36	.	.	PUNCT
ftr-381	745	1	examples	example	NOUN
ftr-381	745	2	of	of	ADP
ftr-381	745	3	personal	personal	ADJ
ftr-381	745	4	deductions	deduction	NOUN
ftr-381	745	5	include	include	VERB
ftr-381	745	6	the	the	DET
ftr-381	745	7	deductions	deduction	NOUN
ftr-381	745	8	for	for	ADP
ftr-381	745	9	home	home	NOUN
ftr-381	745	10	mortgage	mortgage	NOUN
ftr-381	745	11	interest	interest	NOUN
ftr-381	745	12	,	,	PUNCT
ftr-381	745	13	see	see	VERB
ftr-381	745	14	irc	irc	ADV
ftr-381	745	15	§	§	PROPN
ftr-381	745	16	163(h)(3	163(h)(3	NUM
ftr-381	745	17	)	)	PUNCT
ftr-381	745	18	,	,	PUNCT
ftr-381	745	19	environmental	environmental	ADJ
ftr-381	745	20	causes	cause	NOUN
ftr-381	745	21	,	,	PUNCT
ftr-381	745	22	see	see	VERB
ftr-381	745	23	irc	irc	PROPN
ftr-381	745	24	§	§	PROPN
ftr-381	745	25	179a	179a	PROPN
ftr-381	745	26	,	,	PUNCT
ftr-381	745	27	and	and	CCONJ
ftr-381	745	28	personal	personal	ADJ
ftr-381	745	29	savings	saving	NOUN
ftr-381	745	30	.	.	PUNCT
ftr-381	746	1	see	see	VERB
ftr-381	746	2	irc	irc	PROPN
ftr-381	746	3	§	§	PROPN
ftr-381	746	4	219	219	NUM
ftr-381	746	5	.	.	PUNCT
ftr-381	747	1	in	in	ADP
ftr-381	747	2	some	some	DET
ftr-381	747	3	cases	case	NOUN
ftr-381	747	4	,	,	PUNCT
ftr-381	747	5	congress	congress	PROPN
ftr-381	747	6	has	have	AUX
ftr-381	747	7	used	use	VERB
ftr-381	747	8	tax	tax	NOUN
ftr-381	747	9	credits	credit	NOUN
ftr-381	747	10	in	in	ADP
ftr-381	747	11	place	place	NOUN
ftr-381	747	12	of	of	ADP
ftr-381	747	13	deductions	deduction	NOUN
ftr-381	747	14	.	.	PUNCT
ftr-381	748	1	see	see	VERB
ftr-381	748	2	e.g.	e.g.	ADV
ftr-381	748	3	,	,	PUNCT
ftr-381	748	4	irc	irc	PROPN
ftr-381	748	5	§	§	PROPN
ftr-381	748	6	25a	25a	NOUN
ftr-381	748	7	(	(	PUNCT
ftr-381	748	8	allowing	allow	VERB
ftr-381	748	9	hope	hope	NOUN
ftr-381	748	10	and	and	CCONJ
ftr-381	748	11	lifetime	lifetime	NOUN
ftr-381	748	12	learning	learn	VERB
ftr-381	748	13	credits	credit	NOUN
ftr-381	748	14	)	)	PUNCT
ftr-381	748	15	.	.	PUNCT
ftr-381	749	1	these	these	DET
ftr-381	749	2	personal	personal	ADJ
ftr-381	749	3	deductions	deduction	NOUN
ftr-381	749	4	override	override	VERB
ftr-381	749	5	the	the	DET
ftr-381	749	6	general	general	ADJ
ftr-381	749	7	rule	rule	NOUN
ftr-381	749	8	in	in	ADP
ftr-381	749	9	irc	irc	PROPN
ftr-381	749	10	§	§	PROPN
ftr-381	749	11	262	262	NUM
ftr-381	749	12	that	that	SCONJ
ftr-381	749	13	personal	personal	ADJ
ftr-381	749	14	expenses	expense	NOUN
ftr-381	749	15	are	be	AUX
ftr-381	749	16	not	not	PART
ftr-381	749	17	deductible	deductible	ADJ
ftr-381	749	18	and	and	CCONJ
ftr-381	749	19	are	be	AUX
ftr-381	749	20	generally	generally	ADV
ftr-381	749	21	referred	refer	VERB
ftr-381	749	22	to	to	ADP
ftr-381	749	23	as	as	ADP
ftr-381	749	24	“	"	PUNCT
ftr-381	749	25	tax	tax	NOUN
ftr-381	749	26	expenditures	expenditure	NOUN
ftr-381	749	27	.	.	PUNCT
ftr-381	749	28	”	"	PUNCT
ftr-381	750	1	b.	b.	PROPN
ftr-381	750	2	deductions	deduction	NOUN
ftr-381	750	3	the	the	DET
ftr-381	750	4	second	second	ADJ
ftr-381	750	5	step	step	NOUN
ftr-381	750	6	in	in	ADP
ftr-381	750	7	determining	determine	VERB
ftr-381	750	8	either	either	CCONJ
ftr-381	750	9	taxable	taxable	ADJ
ftr-381	750	10	or	or	CCONJ
ftr-381	750	11	tithable	tithable	ADJ
ftr-381	750	12	income	income	NOUN
ftr-381	750	13	is	be	AUX
ftr-381	750	14	to	to	PART
ftr-381	750	15	decide	decide	VERB
ftr-381	750	16	whether	whether	SCONJ
ftr-381	750	17	any	any	DET
ftr-381	750	18	deductions	deduction	NOUN
ftr-381	750	19	against	against	ADP
ftr-381	750	20	such	such	ADJ
ftr-381	750	21	income	income	NOUN
ftr-381	750	22	should	should	AUX
ftr-381	750	23	be	be	AUX
ftr-381	750	24	allowed	allow	VERB
ftr-381	750	25	and	and	CCONJ
ftr-381	750	26	,	,	PUNCT
ftr-381	750	27	if	if	SCONJ
ftr-381	750	28	so	so	ADV
ftr-381	750	29	,	,	PUNCT
ftr-381	750	30	which	which	DET
ftr-381	750	31	ones	one	NOUN
ftr-381	750	32	.	.	PUNCT
ftr-381	751	1	congress	congress	PROPN
ftr-381	751	2	has	have	AUX
ftr-381	751	3	always	always	ADV
ftr-381	751	4	permitted	permit	VERB
ftr-381	751	5	deductions	deduction	NOUN
ftr-381	751	6	for	for	ADP
ftr-381	751	7	federal	federal	ADJ
ftr-381	751	8	income	income	NOUN
ftr-381	751	9	tax	tax	NOUN
ftr-381	751	10	purposes	purpose	NOUN
ftr-381	751	11	.	.	PUNCT
ftr-381	752	1	deductions	deduction	NOUN
ftr-381	752	2	are	be	AUX
ftr-381	752	3	also	also	ADV
ftr-381	752	4	allowed	allow	VERB
ftr-381	752	5	for	for	ADP
ftr-381	752	6	purposes	purpose	NOUN
ftr-381	752	7	of	of	ADP
ftr-381	752	8	maaser	maaser	ADJ
ftr-381	752	9	kesafim,105	kesafim,105	PROPN
ftr-381	752	10	though	though	SCONJ
ftr-381	752	11	their	their	PRON
ftr-381	752	12	scope	scope	NOUN
ftr-381	752	13	and	and	CCONJ
ftr-381	752	14	nature	nature	NOUN
ftr-381	752	15	is	be	AUX
ftr-381	752	16	quite	quite	ADV
ftr-381	752	17	limited	limited	ADJ
ftr-381	752	18	when	when	SCONJ
ftr-381	752	19	compared	compare	VERB
ftr-381	752	20	to	to	ADP
ftr-381	752	21	those	those	PRON
ftr-381	752	22	found	find	VERB
ftr-381	752	23	in	in	ADP
ftr-381	752	24	the	the	DET
ftr-381	752	25	internal	internal	ADJ
ftr-381	752	26	revenue	revenue	NOUN
ftr-381	752	27	code	code	NOUN
ftr-381	752	28	.	.	PUNCT
ftr-381	753	1	given	give	VERB
ftr-381	753	2	the	the	DET
ftr-381	753	3	large	large	ADJ
ftr-381	753	4	number	number	NOUN
ftr-381	753	5	of	of	ADP
ftr-381	753	6	deduction	deduction	NOUN
ftr-381	753	7	issues	issue	NOUN
ftr-381	753	8	that	that	PRON
ftr-381	753	9	arise	arise	VERB
ftr-381	753	10	in	in	ADP
ftr-381	753	11	both	both	DET
ftr-381	753	12	contexts	context	NOUN
ftr-381	753	13	,	,	PUNCT
ftr-381	753	14	it	it	PRON
ftr-381	753	15	would	would	AUX
ftr-381	753	16	be	be	AUX
ftr-381	753	17	impractical	impractical	ADJ
ftr-381	753	18	to	to	PART
ftr-381	753	19	address	address	VERB
ftr-381	753	20	them	they	PRON
ftr-381	753	21	all	all	PRON
ftr-381	753	22	.	.	PUNCT
ftr-381	754	1	instead	instead	ADV
ftr-381	754	2	,	,	PUNCT
ftr-381	754	3	i	i	PRON
ftr-381	754	4	will	will	AUX
ftr-381	754	5	focus	focus	VERB
ftr-381	754	6	first	first	ADV
ftr-381	754	7	on	on	ADP
ftr-381	754	8	the	the	DET
ftr-381	754	9	question	question	NOUN
ftr-381	754	10	of	of	ADP
ftr-381	754	11	whether	whether	SCONJ
ftr-381	754	12	business	business	NOUN
ftr-381	754	13	and	and	CCONJ
ftr-381	754	14	personal	personal	ADJ
ftr-381	754	15	deductions	deduction	NOUN
ftr-381	754	16	should	should	AUX
ftr-381	754	17	be	be	AUX
ftr-381	754	18	allowed	allow	VERB
ftr-381	754	19	.	.	PUNCT
ftr-381	755	1	i	i	PRON
ftr-381	755	2	will	will	AUX
ftr-381	755	3	then	then	ADV
ftr-381	755	4	turn	turn	VERB
ftr-381	755	5	to	to	ADP
ftr-381	755	6	the	the	DET
ftr-381	755	7	questions	question	NOUN
ftr-381	755	8	of	of	ADP
ftr-381	755	9	how	how	SCONJ
ftr-381	755	10	to	to	PART
ftr-381	755	11	treat	treat	VERB
ftr-381	755	12	business	business	NOUN
ftr-381	755	13	meals	meal	NOUN
ftr-381	755	14	and	and	CCONJ
ftr-381	755	15	civil	civil	ADJ
ftr-381	755	16	taxes	taxis	NOUN
ftr-381	755	17	,	,	PUNCT
ftr-381	755	18	two	two	NUM
ftr-381	755	19	items	item	NOUN
ftr-381	755	20	that	that	PRON
ftr-381	755	21	have	have	AUX
ftr-381	755	22	attracted	attract	VERB
ftr-381	755	23	much	much	ADJ
ftr-381	755	24	interest	interest	NOUN
ftr-381	755	25	from	from	ADP
ftr-381	755	26	scholars	scholar	NOUN
ftr-381	755	27	and	and	CCONJ
ftr-381	755	28	legislators	legislator	NOUN
ftr-381	755	29	.	.	PUNCT
ftr-381	756	1	1	1	X
ftr-381	756	2	.	.	X
ftr-381	756	3	allowable	allowable	ADJ
ftr-381	756	4	deductions	deduction	NOUN
ftr-381	756	5	the	the	DET
ftr-381	756	6	internal	internal	ADJ
ftr-381	756	7	revenue	revenue	NOUN
ftr-381	756	8	code	code	NOUN
ftr-381	756	9	has	have	AUX
ftr-381	756	10	always	always	ADV
ftr-381	756	11	permitted	permit	VERB
ftr-381	756	12	deductions	deduction	NOUN
ftr-381	756	13	against	against	ADP
ftr-381	756	14	income	income	NOUN
ftr-381	756	15	.	.	PUNCT
ftr-381	757	1	these	these	DET
ftr-381	757	2	deductions	deduction	NOUN
ftr-381	757	3	can	can	AUX
ftr-381	757	4	be	be	AUX
ftr-381	757	5	broken	break	VERB
ftr-381	757	6	down	down	ADP
ftr-381	757	7	roughly	roughly	ADV
ftr-381	757	8	into	into	ADP
ftr-381	757	9	two	two	NUM
ftr-381	757	10	categories	category	NOUN
ftr-381	757	11	.	.	PUNCT
ftr-381	758	1	the	the	DET
ftr-381	758	2	first	first	ADJ
ftr-381	758	3	category	category	NOUN
ftr-381	758	4	includes	include	VERB
ftr-381	758	5	deductions	deduction	NOUN
ftr-381	758	6	necessary	necessary	ADJ
ftr-381	758	7	to	to	PART
ftr-381	758	8	measure	measure	VERB
ftr-381	758	9	income	income	NOUN
ftr-381	758	10	,	,	PUNCT
ftr-381	758	11	such	such	ADJ
ftr-381	758	12	as	as	ADP
ftr-381	758	13	the	the	DET
ftr-381	758	14	deduction	deduction	NOUN
ftr-381	758	15	for	for	ADP
ftr-381	758	16	business	business	NOUN
ftr-381	758	17	expenses	expense	NOUN
ftr-381	758	18	under	under	ADP
ftr-381	758	19	section	section	NOUN
ftr-381	758	20	162	162	NUM
ftr-381	758	21	.	.	PUNCT
ftr-381	759	1	the	the	DET
ftr-381	759	2	second	second	ADJ
ftr-381	759	3	category	category	NOUN
ftr-381	759	4	includes	include	VERB
ftr-381	759	5	“	"	PUNCT
ftr-381	759	6	personal	personal	ADJ
ftr-381	759	7	deductions	deduction	NOUN
ftr-381	759	8	,	,	PUNCT
ftr-381	759	9	”	"	PUNCT
ftr-381	759	10	i.e.	i.e.	X
ftr-381	759	11	,	,	PUNCT
ftr-381	759	12	deductions	deduction	NOUN
ftr-381	759	13	designed	design	VERB
ftr-381	759	14	to	to	PART
ftr-381	759	15	promote	promote	VERB
ftr-381	759	16	social	social	ADJ
ftr-381	759	17	policies	policy	NOUN
ftr-381	759	18	external	external	ADJ
ftr-381	759	19	to	to	ADP
ftr-381	759	20	the	the	DET
ftr-381	759	21	measurement	measurement	NOUN
ftr-381	759	22	and	and	CCONJ
ftr-381	759	23	collection	collection	NOUN
ftr-381	759	24	of	of	ADP
ftr-381	759	25	income	income	NOUN
ftr-381	759	26	.	.	PUNCT
ftr-381	760	1	106	106	NUM
ftr-381	760	2	despite	despite	SCONJ
ftr-381	760	3	the	the	DET
ftr-381	760	4	distinctions	distinction	NOUN
ftr-381	760	5	between	between	ADP
ftr-381	760	6	these	these	DET
ftr-381	760	7	two	two	NUM
ftr-381	760	8	categories	category	NOUN
ftr-381	760	9	of	of	ADP
ftr-381	760	10	deductions	deduction	NOUN
ftr-381	760	11	,	,	PUNCT
ftr-381	760	12	the	the	DET
ftr-381	760	13	lines	line	NOUN
ftr-381	760	14	often	often	ADV
ftr-381	760	15	blur	blur	VERB
ftr-381	760	16	.	.	PUNCT
ftr-381	761	1	several	several	ADJ
ftr-381	761	2	income	income	NOUN
ftr-381	761	3	measurement	measurement	NOUN
ftr-381	761	4	deductions	deduction	NOUN
ftr-381	761	5	reflect	reflect	VERB
ftr-381	761	6	objectives	objective	NOUN
ftr-381	761	7	extraneous	extraneous	ADJ
ftr-381	761	8	to	to	ADP
ftr-381	761	9	income	income	NOUN
ftr-381	761	10	measurement	measurement	NOUN
ftr-381	761	11	.	.	PUNCT
ftr-381	762	1	for	for	ADP
ftr-381	762	2	instance	instance	NOUN
ftr-381	762	3	,	,	PUNCT
ftr-381	762	4	while	while	SCONJ
ftr-381	762	5	the	the	DET
ftr-381	762	6	accelerated	accelerated	ADJ
ftr-381	762	7	depreciation	depreciation	NOUN
ftr-381	762	8	rules	rule	NOUN
ftr-381	762	9	are	be	AUX
ftr-381	762	10	ostensibly	ostensibly	ADV
ftr-381	762	11	designed	design	VERB
ftr-381	762	12	to	to	PART
ftr-381	762	13	match	match	VERB
ftr-381	762	14	the	the	DET
ftr-381	762	15	costs	cost	NOUN
ftr-381	762	16	of	of	ADP
ftr-381	762	17	assets	asset	NOUN
ftr-381	762	18	with	with	ADP
ftr-381	762	19	the	the	DET
ftr-381	762	20	income	income	NOUN
ftr-381	762	21	they	they	PRON
ftr-381	762	22	generate	generate	VERB
ftr-381	762	23	,	,	PUNCT
ftr-381	762	24	leading	lead	VERB
ftr-381	762	25	to	to	ADP
ftr-381	762	26	a	a	DET
ftr-381	762	27	more	more	ADV
ftr-381	762	28	accurate	accurate	ADJ
ftr-381	762	29	measurement	measurement	NOUN
ftr-381	762	30	of	of	ADP
ftr-381	762	31	income	income	NOUN
ftr-381	762	32	,	,	PUNCT
ftr-381	762	33	they	they	PRON
ftr-381	762	34	182	182	NUM
ftr-381	762	35	florida	florida	PROPN
ftr-381	762	36	tax	tax	NOUN
ftr-381	762	37	review	review	NOUN
ftr-381	762	38	[	[	X
ftr-381	762	39	vol	vol	NOUN
ftr-381	762	40	.	.	PUNCT
ftr-381	762	41	8:1	8:1	NUM
ftr-381	762	42	107	107	NUM
ftr-381	762	43	.	.	PUNCT
ftr-381	763	1	see	see	VERB
ftr-381	763	2	,	,	PUNCT
ftr-381	763	3	e.g.	e.g.	ADV
ftr-381	763	4	,	,	PUNCT
ftr-381	763	5	irc	irc	PROPN
ftr-381	763	6	§	§	PROPN
ftr-381	763	7	§	§	PROPN
ftr-381	763	8	1400l	1400l	NOUN
ftr-381	763	9	(	(	PUNCT
ftr-381	763	10	new	new	PROPN
ftr-381	763	11	york	york	PROPN
ftr-381	763	12	liberty	liberty	PROPN
ftr-381	763	13	zone	zone	PROPN
ftr-381	763	14	)	)	PUNCT
ftr-381	763	15	and	and	CCONJ
ftr-381	763	16	1400n	1400n	NUM
ftr-381	763	17	(	(	PUNCT
ftr-381	763	18	gulf	gulf	NOUN
ftr-381	763	19	opportunity	opportunity	NOUN
ftr-381	763	20	zone	zone	NOUN
ftr-381	763	21	)	)	PUNCT
ftr-381	763	22	.	.	PUNCT
ftr-381	764	1	108	108	NUM
ftr-381	764	2	.	.	PUNCT
ftr-381	765	1	see	see	VERB
ftr-381	765	2	,	,	PUNCT
ftr-381	765	3	e.g.	e.g.	ADV
ftr-381	765	4	,	,	PUNCT
ftr-381	765	5	andrews	andrews	PROPN
ftr-381	765	6	,	,	PUNCT
ftr-381	765	7	supra	supra	PROPN
ftr-381	765	8	note	note	PROPN
ftr-381	765	9	67	67	NUM
ftr-381	765	10	;	;	PUNCT
ftr-381	766	1	mark	mark	PROPN
ftr-381	766	2	g.	g.	PROPN
ftr-381	766	3	kelman	kelman	PROPN
ftr-381	766	4	,	,	PUNCT
ftr-381	766	5	personal	personal	ADJ
ftr-381	766	6	deductions	deduction	NOUN
ftr-381	766	7	revisited	revisit	VERB
ftr-381	766	8	:	:	PUNCT
ftr-381	766	9	why	why	SCONJ
ftr-381	766	10	they	they	PRON
ftr-381	766	11	fit	fit	VERB
ftr-381	766	12	poorly	poorly	ADV
ftr-381	766	13	in	in	ADP
ftr-381	766	14	an	an	DET
ftr-381	766	15	“	"	PUNCT
ftr-381	766	16	ideal	ideal	ADJ
ftr-381	766	17	”	"	PUNCT
ftr-381	766	18	income	income	NOUN
ftr-381	766	19	tax	tax	NOUN
ftr-381	766	20	and	and	CCONJ
ftr-381	766	21	why	why	SCONJ
ftr-381	766	22	they	they	PRON
ftr-381	766	23	fit	fit	VERB
ftr-381	766	24	worse	bad	ADJ
ftr-381	766	25	in	in	ADP
ftr-381	766	26	a	a	DET
ftr-381	766	27	far	far	ADV
ftr-381	766	28	from	from	ADP
ftr-381	766	29	ideal	ideal	ADJ
ftr-381	766	30	world	world	NOUN
ftr-381	766	31	,	,	PUNCT
ftr-381	766	32	31	31	NUM
ftr-381	766	33	stan	stan	PROPN
ftr-381	766	34	.	.	PUNCT
ftr-381	767	1	l.	l.	PROPN
ftr-381	767	2	rev	rev	PROPN
ftr-381	767	3	.	.	PROPN
ftr-381	767	4	831	831	NUM
ftr-381	767	5	(	(	PUNCT
ftr-381	767	6	1979	1979	NUM
ftr-381	767	7	)	)	PUNCT
ftr-381	767	8	;	;	PUNCT
ftr-381	767	9	stanley	stanley	PROPN
ftr-381	767	10	a.	a.	PROPN
ftr-381	767	11	koppelman	koppelman	PROPN
ftr-381	767	12	,	,	PUNCT
ftr-381	767	13	personal	personal	ADJ
ftr-381	767	14	deductions	deduction	NOUN
ftr-381	767	15	under	under	ADP
ftr-381	767	16	an	an	DET
ftr-381	767	17	ideal	ideal	ADJ
ftr-381	767	18	income	income	NOUN
ftr-381	767	19	tax	tax	NOUN
ftr-381	767	20	,	,	PUNCT
ftr-381	767	21	43	43	NUM
ftr-381	767	22	tax	tax	NOUN
ftr-381	767	23	l.	l.	PROPN
ftr-381	767	24	rev	rev	PROPN
ftr-381	767	25	.	.	PROPN
ftr-381	767	26	679	679	NUM
ftr-381	767	27	(	(	PUNCT
ftr-381	767	28	1988	1988	NUM
ftr-381	767	29	)	)	PUNCT
ftr-381	767	30	;	;	PUNCT
ftr-381	767	31	jeffery	jeffery	PROPN
ftr-381	767	32	h.	h.	PROPN
ftr-381	767	33	kahn	kahn	PROPN
ftr-381	767	34	,	,	PUNCT
ftr-381	767	35	personal	personal	ADJ
ftr-381	767	36	deductions	deduction	NOUN
ftr-381	767	37	–	–	PUNCT
ftr-381	767	38	a	a	DET
ftr-381	767	39	tax	tax	NOUN
ftr-381	767	40	“	"	PUNCT
ftr-381	767	41	ideal	ideal	ADJ
ftr-381	767	42	”	"	PUNCT
ftr-381	767	43	or	or	CCONJ
ftr-381	767	44	just	just	ADV
ftr-381	767	45	another	another	DET
ftr-381	767	46	“	"	PUNCT
ftr-381	767	47	deal	deal	NOUN
ftr-381	767	48	”	"	PUNCT
ftr-381	767	49	?	?	PUNCT
ftr-381	767	50	,	,	PUNCT
ftr-381	767	51	2002	2002	NUM
ftr-381	767	52	l.	l.	PROPN
ftr-381	767	53	rev	rev	PROPN
ftr-381	767	54	.	.	PROPN
ftr-381	768	1	mich	mich	PROPN
ftr-381	768	2	.	.	PUNCT
ftr-381	768	3	st	st	PROPN
ftr-381	768	4	.	.	PROPN
ftr-381	768	5	u.	u.	PROPN
ftr-381	768	6	det	det	PROPN
ftr-381	768	7	.	.	PUNCT
ftr-381	769	1	c.	c.	PROPN
ftr-381	769	2	l.	l.	PROPN
ftr-381	769	3	1	1	NUM
ftr-381	769	4	(	(	PUNCT
ftr-381	769	5	2002	2002	NUM
ftr-381	769	6	)	)	PUNCT
ftr-381	769	7	(	(	PUNCT
ftr-381	769	8	arguing	argue	VERB
ftr-381	769	9	that	that	SCONJ
ftr-381	769	10	many	many	ADJ
ftr-381	769	11	personal	personal	ADJ
ftr-381	769	12	deductions	deduction	NOUN
ftr-381	769	13	are	be	AUX
ftr-381	769	14	consistent	consistent	ADJ
ftr-381	769	15	with	with	ADP
ftr-381	769	16	an	an	DET
ftr-381	769	17	ideal	ideal	ADJ
ftr-381	769	18	income	income	NOUN
ftr-381	769	19	tax	tax	NOUN
ftr-381	769	20	because	because	SCONJ
ftr-381	769	21	they	they	PRON
ftr-381	769	22	effect	effect	VERB
ftr-381	769	23	progressivity	progressivity	NOUN
ftr-381	769	24	)	)	PUNCT
ftr-381	769	25	.	.	PUNCT
ftr-381	770	1	109	109	NUM
ftr-381	770	2	.	.	PUNCT
ftr-381	771	1	as	as	SCONJ
ftr-381	771	2	rabbi	rabbi	PROPN
ftr-381	771	3	oppenheim	oppenheim	PROPN
ftr-381	771	4	observed	observe	VERB
ftr-381	771	5	,	,	PUNCT
ftr-381	771	6	business	business	NOUN
ftr-381	771	7	expenses	expense	NOUN
ftr-381	771	8	were	be	AUX
ftr-381	771	9	often	often	ADV
ftr-381	771	10	significant	significant	ADJ
ftr-381	771	11	and	and	CCONJ
ftr-381	771	12	if	if	SCONJ
ftr-381	771	13	people	people	NOUN
ftr-381	771	14	were	be	AUX
ftr-381	771	15	obligated	obligate	VERB
ftr-381	771	16	to	to	PART
ftr-381	771	17	“	"	PUNCT
ftr-381	771	18	tithe	tithe	VERB
ftr-381	771	19	the	the	DET
ftr-381	771	20	difference	difference	NOUN
ftr-381	771	21	between	between	ADP
ftr-381	771	22	the	the	DET
ftr-381	771	23	cost	cost	NOUN
ftr-381	772	1	[	[	X
ftr-381	772	2	of	of	ADP
ftr-381	772	3	a	a	DET
ftr-381	772	4	good	good	NOUN
ftr-381	772	5	obtained	obtain	VERB
ftr-381	772	6	in	in	ADP
ftr-381	772	7	trade	trade	NOUN
ftr-381	772	8	]	]	PUNCT
ftr-381	772	9	and	and	CCONJ
ftr-381	772	10	selling	sell	VERB
ftr-381	772	11	price	price	NOUN
ftr-381	772	12	without	without	ADP
ftr-381	772	13	deduction	deduction	NOUN
ftr-381	772	14	of	of	ADP
ftr-381	772	15	expenses	expense	NOUN
ftr-381	772	16	they	they	PRON
ftr-381	772	17	would	would	AUX
ftr-381	772	18	not	not	PART
ftr-381	772	19	earn	earn	VERB
ftr-381	772	20	anything	anything	PRON
ftr-381	772	21	.	.	PUNCT
ftr-381	772	22	”	"	PUNCT
ftr-381	773	1	responsa	responsa	PROPN
ftr-381	773	2	havoth	havoth	NOUN
ftr-381	773	3	ya’ir	ya’ir	PROPN
ftr-381	773	4	,	,	PUNCT
ftr-381	773	5	mk	mk	NOUN
ftr-381	773	6	at	at	ADP
ftr-381	773	7	59	59	NUM
ftr-381	773	8	.	.	PUNCT
ftr-381	773	9	were	be	AUX
ftr-381	773	10	also	also	ADV
ftr-381	773	11	designed	design	VERB
ftr-381	773	12	to	to	PART
ftr-381	773	13	encourage	encourage	VERB
ftr-381	773	14	investment	investment	NOUN
ftr-381	773	15	and	and	CCONJ
ftr-381	773	16	spur	spur	VERB
ftr-381	773	17	economic	economic	ADJ
ftr-381	773	18	development.107	development.107	NOUN
ftr-381	773	19	moreover	moreover	ADV
ftr-381	773	20	,	,	PUNCT
ftr-381	773	21	while	while	SCONJ
ftr-381	773	22	some	some	PRON
ftr-381	773	23	of	of	ADP
ftr-381	773	24	the	the	DET
ftr-381	773	25	personal	personal	ADJ
ftr-381	773	26	deductions	deduction	NOUN
ftr-381	773	27	clearly	clearly	ADV
ftr-381	773	28	have	have	VERB
ftr-381	773	29	nothing	nothing	PRON
ftr-381	773	30	to	to	PART
ftr-381	773	31	do	do	VERB
ftr-381	773	32	with	with	ADP
ftr-381	773	33	income	income	NOUN
ftr-381	773	34	measurement	measurement	NOUN
ftr-381	773	35	,	,	PUNCT
ftr-381	773	36	significant	significant	ADJ
ftr-381	773	37	scholarship	scholarship	NOUN
ftr-381	773	38	exists	exist	VERB
ftr-381	773	39	debating	debate	VERB
ftr-381	773	40	the	the	DET
ftr-381	773	41	question	question	NOUN
ftr-381	773	42	of	of	ADP
ftr-381	773	43	whether	whether	SCONJ
ftr-381	773	44	some	some	PRON
ftr-381	773	45	of	of	ADP
ftr-381	773	46	these	these	DET
ftr-381	773	47	deductions	deduction	NOUN
ftr-381	773	48	are	be	AUX
ftr-381	773	49	in	in	ADP
ftr-381	773	50	fact	fact	NOUN
ftr-381	773	51	consistent	consistent	ADJ
ftr-381	773	52	with	with	ADP
ftr-381	773	53	ideal	ideal	ADJ
ftr-381	773	54	notions	notion	NOUN
ftr-381	773	55	of	of	ADP
ftr-381	773	56	income	income	NOUN
ftr-381	773	57	and	and	CCONJ
ftr-381	773	58	therefore	therefore	ADV
ftr-381	773	59	necessary	necessary	ADJ
ftr-381	773	60	for	for	ADP
ftr-381	773	61	income	income	NOUN
ftr-381	773	62	measurement	measurement	NOUN
ftr-381	773	63	.	.	PUNCT
ftr-381	774	1	the	the	DET
ftr-381	774	2	net	net	ADJ
ftr-381	774	3	result	result	NOUN
ftr-381	774	4	is	be	AUX
ftr-381	774	5	that108	that108	PROPN
ftr-381	774	6	the	the	DET
ftr-381	774	7	deductions	deduction	NOUN
ftr-381	774	8	found	find	VERB
ftr-381	774	9	in	in	ADP
ftr-381	774	10	the	the	DET
ftr-381	774	11	internal	internal	ADJ
ftr-381	774	12	revenue	revenue	NOUN
ftr-381	774	13	code	code	NOUN
ftr-381	774	14	are	be	AUX
ftr-381	774	15	wide	wide	ADV
ftr-381	774	16	-	-	PUNCT
ftr-381	774	17	ranging	range	VERB
ftr-381	774	18	and	and	CCONJ
ftr-381	774	19	often	often	ADV
ftr-381	774	20	stray	stray	VERB
ftr-381	774	21	far	far	ADV
ftr-381	774	22	beyond	beyond	ADP
ftr-381	774	23	what	what	PRON
ftr-381	774	24	would	would	AUX
ftr-381	774	25	be	be	AUX
ftr-381	774	26	necessary	necessary	ADJ
ftr-381	774	27	to	to	PART
ftr-381	774	28	provide	provide	VERB
ftr-381	774	29	an	an	DET
ftr-381	774	30	accurate	accurate	ADJ
ftr-381	774	31	measure	measure	NOUN
ftr-381	774	32	of	of	ADP
ftr-381	774	33	a	a	DET
ftr-381	774	34	person	person	NOUN
ftr-381	774	35	’s	’s	PART
ftr-381	774	36	income	income	NOUN
ftr-381	774	37	.	.	PUNCT
ftr-381	775	1	in	in	ADP
ftr-381	775	2	contrast	contrast	NOUN
ftr-381	775	3	,	,	PUNCT
ftr-381	775	4	the	the	DET
ftr-381	775	5	only	only	ADJ
ftr-381	775	6	deductions	deduction	NOUN
ftr-381	775	7	allowed	allow	VERB
ftr-381	775	8	for	for	ADP
ftr-381	775	9	tithing	tithe	VERB
ftr-381	775	10	purposes	purpose	NOUN
ftr-381	775	11	are	be	AUX
ftr-381	775	12	those	those	PRON
ftr-381	775	13	that	that	PRON
ftr-381	775	14	relate	relate	VERB
ftr-381	775	15	to	to	ADP
ftr-381	775	16	income	income	NOUN
ftr-381	775	17	measurement	measurement	NOUN
ftr-381	775	18	.	.	PUNCT
ftr-381	776	1	moreover	moreover	ADV
ftr-381	776	2	,	,	PUNCT
ftr-381	776	3	those	those	DET
ftr-381	776	4	deductions	deduction	NOUN
ftr-381	776	5	focus	focus	VERB
ftr-381	776	6	solely	solely	ADV
ftr-381	776	7	on	on	ADP
ftr-381	776	8	income	income	NOUN
ftr-381	776	9	measurement	measurement	NOUN
ftr-381	776	10	and	and	CCONJ
ftr-381	776	11	do	do	AUX
ftr-381	776	12	not	not	PART
ftr-381	776	13	aim	aim	VERB
ftr-381	776	14	to	to	PART
ftr-381	776	15	promote	promote	VERB
ftr-381	776	16	social	social	ADJ
ftr-381	776	17	policy	policy	NOUN
ftr-381	776	18	objectives	objective	NOUN
ftr-381	776	19	external	external	ADJ
ftr-381	776	20	to	to	ADP
ftr-381	776	21	those	those	DET
ftr-381	776	22	implicit	implicit	ADJ
ftr-381	776	23	in	in	ADP
ftr-381	776	24	the	the	DET
ftr-381	776	25	practice	practice	NOUN
ftr-381	776	26	itself	itself	PRON
ftr-381	776	27	.	.	PUNCT
ftr-381	777	1	thus	thus	ADV
ftr-381	777	2	,	,	PUNCT
ftr-381	777	3	as	as	ADP
ftr-381	777	4	with	with	ADP
ftr-381	777	5	the	the	DET
ftr-381	777	6	income	income	NOUN
ftr-381	777	7	inclusion	inclusion	NOUN
ftr-381	777	8	rules	rule	NOUN
ftr-381	777	9	described	describe	VERB
ftr-381	777	10	above	above	ADV
ftr-381	777	11	,	,	PUNCT
ftr-381	777	12	the	the	DET
ftr-381	777	13	deduction	deduction	NOUN
ftr-381	777	14	rules	rule	NOUN
ftr-381	777	15	found	find	VERB
ftr-381	777	16	in	in	ADP
ftr-381	777	17	tithing	tithe	VERB
ftr-381	777	18	more	more	ADV
ftr-381	777	19	closely	closely	ADV
ftr-381	777	20	track	track	VERB
ftr-381	777	21	what	what	PRON
ftr-381	777	22	one	one	PRON
ftr-381	777	23	would	would	AUX
ftr-381	777	24	expect	expect	VERB
ftr-381	777	25	in	in	ADP
ftr-381	777	26	an	an	DET
ftr-381	777	27	ideal	ideal	ADJ
ftr-381	777	28	income	income	NOUN
ftr-381	777	29	tax	tax	NOUN
ftr-381	777	30	than	than	ADP
ftr-381	777	31	those	those	PRON
ftr-381	777	32	found	find	VERB
ftr-381	777	33	in	in	ADP
ftr-381	777	34	the	the	DET
ftr-381	777	35	federal	federal	ADJ
ftr-381	777	36	income	income	NOUN
ftr-381	777	37	tax	tax	NOUN
ftr-381	777	38	.	.	PUNCT
ftr-381	778	1	the	the	DET
ftr-381	778	2	propriety	propriety	NOUN
ftr-381	778	3	of	of	ADP
ftr-381	778	4	allowing	allow	VERB
ftr-381	778	5	business	business	NOUN
ftr-381	778	6	deductions	deduction	NOUN
ftr-381	778	7	for	for	ADP
ftr-381	778	8	purposes	purpose	NOUN
ftr-381	778	9	of	of	ADP
ftr-381	778	10	determining	determine	VERB
ftr-381	778	11	one	one	NUM
ftr-381	778	12	’s	’s	PART
ftr-381	778	13	income	income	NOUN
ftr-381	778	14	subject	subject	NOUN
ftr-381	778	15	to	to	ADP
ftr-381	778	16	tithe	tithe	NOUN
ftr-381	778	17	seems	seem	VERB
ftr-381	778	18	fairly	fairly	ADV
ftr-381	778	19	self	self	NOUN
ftr-381	778	20	evident	evident	ADJ
ftr-381	778	21	.	.	PUNCT
ftr-381	779	1	however,109	however,109	X
ftr-381	779	2	unlike	unlike	ADP
ftr-381	779	3	congress	congress	PROPN
ftr-381	779	4	,	,	PUNCT
ftr-381	779	5	which	which	PRON
ftr-381	779	6	was	be	AUX
ftr-381	779	7	free	free	ADJ
ftr-381	779	8	to	to	PART
ftr-381	779	9	create	create	VERB
ftr-381	779	10	deductions	deduction	NOUN
ftr-381	779	11	by	by	ADP
ftr-381	779	12	simple	simple	ADJ
ftr-381	779	13	fiat	fiat	NOUN
ftr-381	779	14	,	,	PUNCT
ftr-381	779	15	the	the	DET
ftr-381	779	16	rabbis	rabbis	PROPN
ftr-381	779	17	had	have	VERB
ftr-381	779	18	to	to	PART
ftr-381	779	19	demonstrate	demonstrate	VERB
ftr-381	779	20	that	that	SCONJ
ftr-381	779	21	such	such	ADJ
ftr-381	779	22	rules	rule	NOUN
ftr-381	779	23	derived	derive	VERB
ftr-381	779	24	from	from	ADP
ftr-381	779	25	,	,	PUNCT
ftr-381	779	26	or	or	CCONJ
ftr-381	779	27	at	at	ADP
ftr-381	779	28	the	the	DET
ftr-381	779	29	very	very	ADV
ftr-381	779	30	least	least	ADJ
ftr-381	779	31	were	be	AUX
ftr-381	779	32	consistent	consistent	ADJ
ftr-381	779	33	with	with	ADP
ftr-381	779	34	,	,	PUNCT
ftr-381	779	35	the	the	DET
ftr-381	779	36	sacred	sacred	ADJ
ftr-381	779	37	texts	text	NOUN
ftr-381	779	38	.	.	PUNCT
ftr-381	780	1	the	the	DET
ftr-381	780	2	torah	torah	PROPN
ftr-381	780	3	and	and	CCONJ
ftr-381	780	4	talmud	talmud	NOUN
ftr-381	780	5	are	be	AUX
ftr-381	780	6	silent	silent	ADJ
ftr-381	780	7	on	on	ADP
ftr-381	780	8	the	the	DET
ftr-381	780	9	question	question	NOUN
ftr-381	780	10	of	of	ADP
ftr-381	780	11	deductions	deduction	NOUN
ftr-381	780	12	for	for	ADP
ftr-381	780	13	maaser	maaser	ADJ
ftr-381	780	14	kesafim	kesafim	NOUN
ftr-381	780	15	.	.	PUNCT
ftr-381	781	1	however	however	ADV
ftr-381	781	2	,	,	PUNCT
ftr-381	781	3	in	in	ADP
ftr-381	781	4	the	the	DET
ftr-381	781	5	analogous	analogous	ADJ
ftr-381	781	6	practice	practice	NOUN
ftr-381	781	7	of	of	ADP
ftr-381	781	8	agricultural	agricultural	ADJ
ftr-381	781	9	tithing	tithing	NOUN
ftr-381	781	10	,	,	PUNCT
ftr-381	781	11	the	the	DET
ftr-381	781	12	most	most	ADV
ftr-381	781	13	obvious	obvious	ADJ
ftr-381	781	14	source	source	NOUN
ftr-381	781	15	of	of	ADP
ftr-381	781	16	authority	authority	NOUN
ftr-381	781	17	,	,	PUNCT
ftr-381	781	18	no	no	DET
ftr-381	781	19	deductions	deduction	NOUN
ftr-381	781	20	whatsoever	whatsoever	ADV
ftr-381	781	21	are	be	AUX
ftr-381	781	22	allowed	allow	VERB
ftr-381	781	23	.	.	PUNCT
ftr-381	782	1	it	it	PRON
ftr-381	782	2	was	be	AUX
ftr-381	782	3	therefore	therefore	ADV
ftr-381	782	4	necessary	necessary	ADJ
ftr-381	782	5	to	to	PART
ftr-381	782	6	distinguish	distinguish	VERB
ftr-381	782	7	maaser	maaser	ADJ
ftr-381	782	8	kesafim	kesafim	NOUN
ftr-381	782	9	from	from	ADP
ftr-381	782	10	that	that	DET
ftr-381	782	11	tithe	tithe	NOUN
ftr-381	782	12	to	to	PART
ftr-381	782	13	justify	justify	VERB
ftr-381	782	14	the	the	DET
ftr-381	782	15	allowance	allowance	NOUN
ftr-381	782	16	of	of	ADP
ftr-381	782	17	deductions	deduction	NOUN
ftr-381	782	18	in	in	ADP
ftr-381	782	19	one	one	NUM
ftr-381	782	20	,	,	PUNCT
ftr-381	782	21	but	but	CCONJ
ftr-381	782	22	not	not	PART
ftr-381	782	23	the	the	DET
ftr-381	782	24	other	other	ADJ
ftr-381	782	25	.	.	PUNCT
ftr-381	783	1	rabbi	rabbi	PROPN
ftr-381	783	2	oppenheim	oppenheim	PROPN
ftr-381	783	3	(	(	PUNCT
ftr-381	783	4	1664	1664	NUM
ftr-381	783	5	-	-	SYM
ftr-381	783	6	1736	1736	NUM
ftr-381	783	7	)	)	PUNCT
ftr-381	783	8	distinguished	distinguish	VERB
ftr-381	783	9	the	the	DET
ftr-381	783	10	two	two	NUM
ftr-381	783	11	practices	practice	NOUN
ftr-381	783	12	by	by	ADP
ftr-381	783	13	contrasting	contrast	VERB
ftr-381	783	14	the	the	DET
ftr-381	783	15	miraculous	miraculous	ADJ
ftr-381	783	16	nature	nature	NOUN
ftr-381	783	17	of	of	ADP
ftr-381	783	18	agricultural	agricultural	ADJ
ftr-381	783	19	income	income	NOUN
ftr-381	783	20	with	with	ADP
ftr-381	783	21	the	the	DET
ftr-381	783	22	more	more	ADJ
ftr-381	783	23	pedestrian	pedestrian	NOUN
ftr-381	783	24	provenance	provenance	NOUN
ftr-381	783	25	of	of	ADP
ftr-381	783	26	commercial	commercial	ADJ
ftr-381	783	27	income	income	NOUN
ftr-381	783	28	:	:	PUNCT
ftr-381	783	29	but	but	CCONJ
ftr-381	783	30	we	we	PRON
ftr-381	783	31	must	must	AUX
ftr-381	783	32	conclude	conclude	VERB
ftr-381	783	33	that	that	SCONJ
ftr-381	783	34	there	there	PRON
ftr-381	783	35	is	be	VERB
ftr-381	783	36	no	no	DET
ftr-381	783	37	comparison	comparison	NOUN
ftr-381	783	38	between	between	ADP
ftr-381	783	39	maaser	maaser	ADJ
ftr-381	783	40	kesafim	kesafim	NOUN
ftr-381	783	41	for	for	ADP
ftr-381	783	42	business	business	NOUN
ftr-381	783	43	deals	deal	NOUN
ftr-381	783	44	and	and	CCONJ
ftr-381	783	45	agricultural	agricultural	ADJ
ftr-381	783	46	maaser	maaser	NOUN
ftr-381	783	47	for	for	ADP
ftr-381	783	48	2007	2007	NUM
ftr-381	783	49	]	]	X
ftr-381	783	50	maaser	maaser	ADJ
ftr-381	783	51	kesafim	kesafim	NOUN
ftr-381	783	52	and	and	CCONJ
ftr-381	783	53	the	the	DET
ftr-381	783	54	development	development	NOUN
ftr-381	783	55	of	of	ADP
ftr-381	783	56	tax	tax	NOUN
ftr-381	783	57	law	law	NOUN
ftr-381	783	58	183	183	NUM
ftr-381	783	59	110	110	NUM
ftr-381	783	60	.	.	PUNCT
ftr-381	784	1	i	i	PRON
ftr-381	784	2	d.	d.	PROPN
ftr-381	784	3	111	111	NUM
ftr-381	784	4	.	.	PUNCT
ftr-381	785	1	see	see	VERB
ftr-381	785	2	,	,	PUNCT
ftr-381	785	3	e.g.	e.g.	ADV
ftr-381	785	4	,	,	PUNCT
ftr-381	785	5	irc	irc	PROPN
ftr-381	785	6	§	§	PROPN
ftr-381	785	7	162	162	NUM
ftr-381	785	8	;	;	PUNCT
ftr-381	785	9	responsa	responsa	NOUN
ftr-381	785	10	havoth	havoth	PROPN
ftr-381	785	11	ya’ir	ya’ir	PROPN
ftr-381	785	12	,	,	PUNCT
ftr-381	785	13	mk	mk	NOUN
ftr-381	785	14	at	at	ADP
ftr-381	785	15	59	59	NUM
ftr-381	785	16	.	.	PUNCT
ftr-381	786	1	112	112	NUM
ftr-381	786	2	.	.	PUNCT
ftr-381	787	1	irc	irc	PROPN
ftr-381	787	2	§	§	PROPN
ftr-381	787	3	262	262	NUM
ftr-381	787	4	;	;	PUNCT
ftr-381	787	5	epstein	epstein	PROPN
ftr-381	787	6	,	,	PUNCT
ftr-381	787	7	aruch	aruch	ADJ
ftr-381	787	8	hashulchan	hashulchan	PROPN
ftr-381	787	9	,	,	PUNCT
ftr-381	787	10	yoreh	yoreh	NOUN
ftr-381	787	11	de’ah	de’ah	PROPN
ftr-381	787	12	249:6	249:6	NUM
ftr-381	787	13	,	,	PUNCT
ftr-381	787	14	mk	mk	NOUN
ftr-381	787	15	at	at	ADP
ftr-381	787	16	66	66	NUM
ftr-381	787	17	.	.	PUNCT
ftr-381	788	1	some	some	DET
ftr-381	788	2	rabbis	rabbis	PROPN
ftr-381	788	3	have	have	AUX
ftr-381	788	4	contended	contend	VERB
ftr-381	788	5	that	that	SCONJ
ftr-381	788	6	one	one	PRON
ftr-381	788	7	may	may	AUX
ftr-381	788	8	deduct	deduct	VERB
ftr-381	788	9	living	living	NOUN
ftr-381	788	10	expenses	expense	NOUN
ftr-381	788	11	before	before	ADP
ftr-381	788	12	determining	determine	VERB
ftr-381	788	13	the	the	DET
ftr-381	788	14	amount	amount	NOUN
ftr-381	788	15	of	of	ADP
ftr-381	788	16	maaser	maaser	NOUN
ftr-381	788	17	,	,	PUNCT
ftr-381	788	18	but	but	CCONJ
ftr-381	788	19	they	they	PRON
ftr-381	788	20	are	be	AUX
ftr-381	788	21	in	in	ADP
ftr-381	788	22	a	a	DET
ftr-381	788	23	distinct	distinct	ADJ
ftr-381	788	24	minority	minority	NOUN
ftr-381	788	25	.	.	PUNCT
ftr-381	789	1	see	see	VERB
ftr-381	789	2	,	,	PUNCT
ftr-381	789	3	e.g.	e.g.	ADV
ftr-381	789	4	,	,	PUNCT
ftr-381	789	5	rabbi	rabbi	PROPN
ftr-381	789	6	matisyahu	matisyahu	PROPN
ftr-381	789	7	trevis	trevis	PROPN
ftr-381	789	8	,	,	PUNCT
ftr-381	789	9	quoted	quote	VERB
ftr-381	789	10	in	in	ADP
ftr-381	789	11	shvirei	shvirei	ADJ
ftr-381	789	12	knesses	knesse	NOUN
ftr-381	789	13	hagedolah	hagedolah	NOUN
ftr-381	789	14	,	,	PUNCT
ftr-381	789	15	yoreh	yoreh	NOUN
ftr-381	789	16	de’ah	de’ah	VERB
ftr-381	789	17	249	249	NUM
ftr-381	789	18	and	and	CCONJ
ftr-381	789	19	responsum	responsum	PROPN
ftr-381	789	20	avkas	avkas	PROPN
ftr-381	789	21	rochel	rochel	PROPN
ftr-381	789	22	#	#	SYM
ftr-381	789	23	3	3	NUM
ftr-381	789	24	,	,	PUNCT
ftr-381	789	25	mk	mk	NOUN
ftr-381	789	26	at	at	ADP
ftr-381	789	27	66	66	NUM
ftr-381	789	28	.	.	PUNCT
ftr-381	789	29	produce	produce	NOUN
ftr-381	789	30	of	of	ADP
ftr-381	789	31	the	the	DET
ftr-381	789	32	earth	earth	NOUN
ftr-381	789	33	.	.	PUNCT
ftr-381	790	1	in	in	ADP
ftr-381	790	2	the	the	DET
ftr-381	790	3	latter	latter	ADJ
ftr-381	790	4	case	case	NOUN
ftr-381	790	5	we	we	PRON
ftr-381	790	6	have	have	VERB
ftr-381	790	7	a	a	DET
ftr-381	790	8	special	special	ADJ
ftr-381	790	9	biblical	biblical	ADJ
ftr-381	790	10	decree	decree	NOUN
ftr-381	790	11	since	since	SCONJ
ftr-381	790	12	the	the	DET
ftr-381	790	13	whole	whole	ADJ
ftr-381	790	14	matter	matter	NOUN
ftr-381	790	15	of	of	ADP
ftr-381	790	16	growth	growth	NOUN
ftr-381	790	17	of	of	ADP
ftr-381	790	18	agricultural	agricultural	ADJ
ftr-381	790	19	produce	produce	NOUN
ftr-381	790	20	is	be	AUX
ftr-381	790	21	a	a	DET
ftr-381	790	22	miracle	miracle	NOUN
ftr-381	790	23	of	of	ADP
ftr-381	790	24	nature	nature	NOUN
ftr-381	790	25	.	.	PUNCT
ftr-381	790	26	.	.	PUNCT
ftr-381	790	27	.	.	PUNCT
ftr-381	790	28	.	.	PUNCT
ftr-381	791	1	however	however	ADV
ftr-381	791	2	,	,	PUNCT
ftr-381	791	3	business	business	NOUN
ftr-381	791	4	dealing	dealing	NOUN
ftr-381	791	5	is	be	AUX
ftr-381	791	6	a	a	DET
ftr-381	791	7	practice	practice	NOUN
ftr-381	791	8	among	among	ADP
ftr-381	791	9	people	people	NOUN
ftr-381	791	10	of	of	ADP
ftr-381	791	11	the	the	DET
ftr-381	791	12	world	world	NOUN
ftr-381	791	13	with	with	ADP
ftr-381	791	14	no	no	DET
ftr-381	791	15	reference	reference	NOUN
ftr-381	791	16	to	to	ADP
ftr-381	791	17	anything	anything	PRON
ftr-381	791	18	miraculous	miraculous	ADJ
ftr-381	791	19	;	;	PUNCT
ftr-381	791	20	at	at	ADP
ftr-381	791	21	the	the	DET
ftr-381	791	22	beginning	beginning	NOUN
ftr-381	791	23	of	of	ADP
ftr-381	791	24	creation	creation	NOUN
ftr-381	791	25	the	the	DET
ftr-381	791	26	almighty	almighty	PROPN
ftr-381	791	27	divided	divide	VERB
ftr-381	791	28	the	the	DET
ftr-381	791	29	beneficial	beneficial	ADJ
ftr-381	791	30	resources	resource	NOUN
ftr-381	791	31	which	which	PRON
ftr-381	791	32	are	be	AUX
ftr-381	791	33	needed	need	VERB
ftr-381	791	34	by	by	ADP
ftr-381	791	35	mankind	mankind	NOUN
ftr-381	791	36	among	among	ADP
ftr-381	791	37	various	various	ADJ
ftr-381	791	38	countries	country	NOUN
ftr-381	791	39	,	,	PUNCT
ftr-381	791	40	and	and	CCONJ
ftr-381	791	41	therefore	therefore	ADV
ftr-381	791	42	they	they	PRON
ftr-381	791	43	need	need	VERB
ftr-381	791	44	one	one	NUM
ftr-381	791	45	another	another	DET
ftr-381	791	46	and	and	CCONJ
ftr-381	791	47	supply	supply	VERB
ftr-381	791	48	one	one	NUM
ftr-381	791	49	another	another	DET
ftr-381	791	50	.	.	PUNCT
ftr-381	792	1	this	this	PRON
ftr-381	792	2	is	be	AUX
ftr-381	792	3	the	the	DET
ftr-381	792	4	source	source	NOUN
ftr-381	792	5	of	of	ADP
ftr-381	792	6	all	all	DET
ftr-381	792	7	business	business	NOUN
ftr-381	792	8	dealings	dealing	NOUN
ftr-381	792	9	,	,	PUNCT
ftr-381	792	10	and	and	CCONJ
ftr-381	792	11	the	the	DET
ftr-381	792	12	world	world	NOUN
ftr-381	792	13	follows	follow	VERB
ftr-381	792	14	its	its	PRON
ftr-381	792	15	normal	normal	ADJ
ftr-381	792	16	routine	routine	NOUN
ftr-381	792	17	requiring	require	VERB
ftr-381	792	18	large	large	ADJ
ftr-381	792	19	capital	capital	NOUN
ftr-381	792	20	outlay	outlay	NOUN
ftr-381	792	21	to	to	PART
ftr-381	792	22	provide	provide	VERB
ftr-381	792	23	a	a	DET
ftr-381	792	24	small	small	ADJ
ftr-381	792	25	profit	profit	NOUN
ftr-381	792	26	,	,	PUNCT
ftr-381	792	27	the	the	DET
ftr-381	792	28	opposite	opposite	NOUN
ftr-381	792	29	of	of	ADP
ftr-381	792	30	the	the	DET
ftr-381	792	31	blessing	blessing	NOUN
ftr-381	792	32	of	of	ADP
ftr-381	792	33	the	the	DET
ftr-381	792	34	lord	lord	PROPN
ftr-381	792	35	in	in	ADP
ftr-381	792	36	regard	regard	NOUN
ftr-381	792	37	to	to	ADP
ftr-381	792	38	agricultural	agricultural	ADJ
ftr-381	792	39	produce.110	produce.110	NOUN
ftr-381	792	40	although	although	SCONJ
ftr-381	792	41	addressed	address	VERB
ftr-381	792	42	to	to	ADP
ftr-381	792	43	business	business	NOUN
ftr-381	792	44	expenses	expense	NOUN
ftr-381	792	45	,	,	PUNCT
ftr-381	792	46	this	this	DET
ftr-381	792	47	passage	passage	NOUN
ftr-381	792	48	also	also	ADV
ftr-381	792	49	reveals	reveal	VERB
ftr-381	792	50	why	why	SCONJ
ftr-381	792	51	maaser	maas	ADJ
ftr-381	792	52	kesafim	kesafim	NOUN
ftr-381	792	53	lacks	lack	VERB
ftr-381	792	54	personal	personal	ADJ
ftr-381	792	55	deductions	deduction	NOUN
ftr-381	792	56	.	.	PUNCT
ftr-381	793	1	rabbi	rabbi	PROPN
ftr-381	793	2	oppenheim	oppenheim	PROPN
ftr-381	793	3	was	be	AUX
ftr-381	793	4	able	able	ADJ
ftr-381	793	5	to	to	PART
ftr-381	793	6	distinguish	distinguish	VERB
ftr-381	793	7	agricultural	agricultural	ADJ
ftr-381	793	8	profits	profit	NOUN
ftr-381	793	9	from	from	ADP
ftr-381	793	10	business	business	NOUN
ftr-381	793	11	profits	profit	NOUN
ftr-381	793	12	,	,	PUNCT
ftr-381	793	13	thus	thus	ADV
ftr-381	793	14	removing	remove	VERB
ftr-381	793	15	business	business	NOUN
ftr-381	793	16	expenses	expense	NOUN
ftr-381	793	17	from	from	ADP
ftr-381	793	18	the	the	DET
ftr-381	793	19	ban	ban	NOUN
ftr-381	793	20	on	on	ADP
ftr-381	793	21	deductions	deduction	NOUN
ftr-381	793	22	.	.	PUNCT
ftr-381	794	1	his	his	PRON
ftr-381	794	2	analysis	analysis	NOUN
ftr-381	794	3	does	do	AUX
ftr-381	794	4	not	not	PART
ftr-381	794	5	support	support	VERB
ftr-381	794	6	the	the	DET
ftr-381	794	7	allowance	allowance	NOUN
ftr-381	794	8	of	of	ADP
ftr-381	794	9	any	any	DET
ftr-381	794	10	non	non	ADJ
ftr-381	794	11	-	-	ADJ
ftr-381	794	12	business	business	ADJ
ftr-381	794	13	deductions	deduction	NOUN
ftr-381	794	14	,	,	PUNCT
ftr-381	794	15	such	such	ADJ
ftr-381	794	16	as	as	ADP
ftr-381	794	17	those	those	PRON
ftr-381	794	18	that	that	PRON
ftr-381	794	19	can	can	AUX
ftr-381	794	20	be	be	AUX
ftr-381	794	21	found	find	VERB
ftr-381	794	22	throughout	throughout	ADP
ftr-381	794	23	the	the	DET
ftr-381	794	24	internal	internal	ADJ
ftr-381	794	25	revenue	revenue	NOUN
ftr-381	794	26	code	code	NOUN
ftr-381	794	27	.	.	PUNCT
ftr-381	795	1	interestingly	interestingly	ADV
ftr-381	795	2	,	,	PUNCT
ftr-381	795	3	none	none	NOUN
ftr-381	795	4	of	of	ADP
ftr-381	795	5	the	the	DET
ftr-381	795	6	personal	personal	ADJ
ftr-381	795	7	deductions	deduction	NOUN
ftr-381	795	8	debated	debate	VERB
ftr-381	795	9	in	in	ADP
ftr-381	795	10	the	the	DET
ftr-381	795	11	tax	tax	NOUN
ftr-381	795	12	scholarship	scholarship	NOUN
ftr-381	795	13	as	as	ADP
ftr-381	795	14	possibly	possibly	ADV
ftr-381	795	15	permissible	permissible	ADJ
ftr-381	795	16	under	under	ADP
ftr-381	795	17	an	an	DET
ftr-381	795	18	ideal	ideal	ADJ
ftr-381	795	19	notion	notion	NOUN
ftr-381	795	20	of	of	ADP
ftr-381	795	21	income	income	NOUN
ftr-381	795	22	are	be	AUX
ftr-381	795	23	allowed	allow	VERB
ftr-381	795	24	for	for	ADP
ftr-381	795	25	purposes	purpose	NOUN
ftr-381	795	26	of	of	ADP
ftr-381	795	27	maaser	maaser	ADJ
ftr-381	795	28	kesafim	kesafim	NOUN
ftr-381	795	29	.	.	PUNCT
ftr-381	796	1	this	this	DET
ftr-381	796	2	fact	fact	NOUN
ftr-381	796	3	may	may	AUX
ftr-381	796	4	lend	lend	VERB
ftr-381	796	5	support	support	NOUN
ftr-381	796	6	to	to	ADP
ftr-381	796	7	those	those	PRON
ftr-381	796	8	who	who	PRON
ftr-381	796	9	insist	insist	VERB
ftr-381	796	10	that	that	SCONJ
ftr-381	796	11	such	such	ADJ
ftr-381	796	12	deductions	deduction	NOUN
ftr-381	796	13	are	be	AUX
ftr-381	796	14	not	not	PART
ftr-381	796	15	appropriate	appropriate	ADJ
ftr-381	796	16	for	for	ADP
ftr-381	796	17	pure	pure	ADJ
ftr-381	796	18	income	income	NOUN
ftr-381	796	19	measurement	measurement	NOUN
ftr-381	796	20	,	,	PUNCT
ftr-381	796	21	or	or	CCONJ
ftr-381	796	22	it	it	PRON
ftr-381	796	23	may	may	AUX
ftr-381	796	24	simply	simply	ADV
ftr-381	796	25	reflect	reflect	VERB
ftr-381	796	26	the	the	DET
ftr-381	796	27	fact	fact	NOUN
ftr-381	796	28	that	that	SCONJ
ftr-381	796	29	many	many	ADJ
ftr-381	796	30	tax	tax	NOUN
ftr-381	796	31	scholars	scholar	NOUN
ftr-381	796	32	approach	approach	VERB
ftr-381	796	33	income	income	NOUN
ftr-381	796	34	questions	question	NOUN
ftr-381	796	35	using	use	VERB
ftr-381	796	36	the	the	DET
ftr-381	796	37	haig	haig	PROPN
ftr-381	796	38	-	-	PUNCT
ftr-381	796	39	simons	simons	PROPN
ftr-381	796	40	formulation	formulation	NOUN
ftr-381	796	41	of	of	ADP
ftr-381	796	42	income	income	NOUN
ftr-381	796	43	,	,	PUNCT
ftr-381	796	44	with	with	ADP
ftr-381	796	45	its	its	PRON
ftr-381	796	46	focus	focus	NOUN
ftr-381	796	47	on	on	ADP
ftr-381	796	48	consumption	consumption	NOUN
ftr-381	796	49	,	,	PUNCT
ftr-381	796	50	while	while	SCONJ
ftr-381	796	51	the	the	DET
ftr-381	796	52	rabbis	rabbis	PROPN
ftr-381	796	53	employ	employ	VERB
ftr-381	796	54	a	a	DET
ftr-381	796	55	more	more	ADV
ftr-381	796	56	traditional	traditional	ADJ
ftr-381	796	57	receipts	receipt	NOUN
ftr-381	796	58	approach	approach	NOUN
ftr-381	796	59	.	.	PUNCT
ftr-381	797	1	2	2	X
ftr-381	797	2	.	.	X
ftr-381	797	3	business	business	NOUN
ftr-381	797	4	meals	meal	NOUN
ftr-381	797	5	business	business	NOUN
ftr-381	797	6	expenses	expense	NOUN
ftr-381	797	7	are	be	AUX
ftr-381	797	8	deductible	deductible	ADJ
ftr-381	797	9	under	under	ADP
ftr-381	797	10	both	both	CCONJ
ftr-381	797	11	the	the	DET
ftr-381	797	12	federal	federal	ADJ
ftr-381	797	13	income	income	NOUN
ftr-381	797	14	tax	tax	NOUN
ftr-381	797	15	and	and	CCONJ
ftr-381	797	16	tithing	tithing	NOUN
ftr-381	797	17	rules	rule	NOUN
ftr-381	797	18	,	,	PUNCT
ftr-381	797	19	while	while	SCONJ
ftr-381	797	20	personal	personal	ADJ
ftr-381	797	21	expenses	expense	NOUN
ftr-381	797	22	are	be	AUX
ftr-381	797	23	not	not	PART
ftr-381	797	24	.	.	PUNCT
ftr-381	798	1	one	one	NUM
ftr-381	798	2	of	of	ADP
ftr-381	798	3	the	the	DET
ftr-381	798	4	perennial111	perennial111	PROPN
ftr-381	798	5	112	112	NUM
ftr-381	798	6	problems	problem	NOUN
ftr-381	798	7	both	both	PRON
ftr-381	798	8	of	of	ADP
ftr-381	798	9	these	these	DET
ftr-381	798	10	systems	system	NOUN
ftr-381	798	11	face	face	NOUN
ftr-381	798	12	is	be	AUX
ftr-381	798	13	that	that	SCONJ
ftr-381	798	14	certain	certain	ADJ
ftr-381	798	15	expenses	expense	NOUN
ftr-381	798	16	have	have	VERB
ftr-381	798	17	a	a	DET
ftr-381	798	18	dual	dual	ADJ
ftr-381	798	19	character	character	NOUN
ftr-381	798	20	,	,	PUNCT
ftr-381	798	21	and	and	CCONJ
ftr-381	798	22	it	it	PRON
ftr-381	798	23	may	may	AUX
ftr-381	798	24	be	be	AUX
ftr-381	798	25	difficult	difficult	ADJ
ftr-381	798	26	to	to	PART
ftr-381	798	27	determine	determine	VERB
ftr-381	798	28	how	how	SCONJ
ftr-381	798	29	best	good	ADJ
ftr-381	798	30	to	to	PART
ftr-381	798	31	treat	treat	VERB
ftr-381	798	32	them	they	PRON
ftr-381	798	33	.	.	PUNCT
ftr-381	799	1	numerous	numerous	ADJ
ftr-381	799	2	expenditures	expenditure	NOUN
ftr-381	799	3	fall	fall	VERB
ftr-381	799	4	into	into	ADP
ftr-381	799	5	the	the	DET
ftr-381	799	6	gray	gray	ADJ
ftr-381	799	7	zone	zone	NOUN
ftr-381	799	8	between	between	ADP
ftr-381	799	9	business	business	NOUN
ftr-381	799	10	and	and	CCONJ
ftr-381	799	11	personal	personal	ADJ
ftr-381	799	12	expenses	expense	NOUN
ftr-381	799	13	,	,	PUNCT
ftr-381	799	14	but	but	CCONJ
ftr-381	799	15	the	the	DET
ftr-381	799	16	most	most	ADV
ftr-381	799	17	difficult	difficult	ADJ
ftr-381	799	18	is	be	AUX
ftr-381	799	19	probably	probably	ADV
ftr-381	799	20	the	the	DET
ftr-381	799	21	business	business	NOUN
ftr-381	799	22	meal	meal	NOUN
ftr-381	799	23	.	.	PUNCT
ftr-381	800	1	on	on	ADP
ftr-381	800	2	the	the	DET
ftr-381	800	3	one	one	NUM
ftr-381	800	4	hand	hand	NOUN
ftr-381	800	5	,	,	PUNCT
ftr-381	800	6	meals	meal	NOUN
ftr-381	800	7	consumed	consume	VERB
ftr-381	800	8	in	in	ADP
ftr-381	800	9	the	the	DET
ftr-381	800	10	pursuit	pursuit	NOUN
ftr-381	800	11	of	of	ADP
ftr-381	800	12	business	business	NOUN
ftr-381	800	13	are	be	AUX
ftr-381	800	14	truly	truly	ADV
ftr-381	800	15	a	a	DET
ftr-381	800	16	cost	cost	NOUN
ftr-381	800	17	of	of	ADP
ftr-381	800	18	business	business	NOUN
ftr-381	800	19	.	.	PUNCT
ftr-381	801	1	on	on	ADP
ftr-381	801	2	the	the	DET
ftr-381	801	3	other	other	ADJ
ftr-381	801	4	hand	hand	NOUN
ftr-381	801	5	,	,	PUNCT
ftr-381	801	6	people	people	NOUN
ftr-381	801	7	must	must	AUX
ftr-381	801	8	eat	eat	VERB
ftr-381	801	9	.	.	PUNCT
ftr-381	802	1	allowing	allow	VERB
ftr-381	802	2	a	a	DET
ftr-381	802	3	deduction	deduction	NOUN
ftr-381	802	4	for	for	ADP
ftr-381	802	5	business	business	NOUN
ftr-381	802	6	meals	meal	NOUN
ftr-381	802	7	may	may	AUX
ftr-381	802	8	be	be	AUX
ftr-381	802	9	tantamount	tantamount	ADJ
ftr-381	802	10	to	to	ADP
ftr-381	802	11	allowing	allow	VERB
ftr-381	802	12	a	a	DET
ftr-381	802	13	deduction	deduction	NOUN
ftr-381	802	14	for	for	ADP
ftr-381	802	15	a	a	DET
ftr-381	802	16	personal	personal	ADJ
ftr-381	802	17	living	live	VERB
ftr-381	802	18	expense	expense	NOUN
ftr-381	802	19	.	.	PUNCT
ftr-381	803	1	as	as	ADP
ftr-381	803	2	a	a	DET
ftr-381	803	3	result	result	NOUN
ftr-381	803	4	,	,	PUNCT
ftr-381	803	5	184	184	NUM
ftr-381	803	6	florida	florida	PROPN
ftr-381	803	7	tax	tax	NOUN
ftr-381	803	8	review	review	NOUN
ftr-381	803	9	[	[	X
ftr-381	803	10	vol	vol	NOUN
ftr-381	803	11	.	.	PUNCT
ftr-381	803	12	8:1	8:1	NUM
ftr-381	803	13	113	113	NUM
ftr-381	803	14	.	.	PUNCT
ftr-381	804	1	td	td	NOUN
ftr-381	804	2	3101	3101	NUM
ftr-381	804	3	,	,	PUNCT
ftr-381	804	4	3	3	NUM
ftr-381	804	5	cb	cb	PROPN
ftr-381	804	6	191	191	NUM
ftr-381	804	7	(	(	PUNCT
ftr-381	804	8	1920	1920	NUM
ftr-381	804	9	)	)	PUNCT
ftr-381	804	10	.	.	PUNCT
ftr-381	805	1	114	114	NUM
ftr-381	805	2	.	.	PUNCT
ftr-381	806	1	revenue	revenue	NOUN
ftr-381	806	2	act	act	NOUN
ftr-381	806	3	of	of	ADP
ftr-381	806	4	1921	1921	NUM
ftr-381	806	5	,	,	PUNCT
ftr-381	806	6	ch	ch	NOUN
ftr-381	806	7	.	.	PROPN
ftr-381	806	8	136	136	NUM
ftr-381	806	9	,	,	PUNCT
ftr-381	806	10	§	§	PROPN
ftr-381	806	11	214(a)(1	214(a)(1	NUM
ftr-381	806	12	)	)	PUNCT
ftr-381	806	13	,	,	PUNCT
ftr-381	806	14	42	42	NUM
ftr-381	806	15	stat	stat	NOUN
ftr-381	806	16	.	.	PUNCT
ftr-381	807	1	227	227	NUM
ftr-381	807	2	,	,	PUNCT
ftr-381	807	3	239	239	NUM
ftr-381	807	4	.	.	PUNCT
ftr-381	808	1	generally	generally	ADV
ftr-381	808	2	speaking	speak	VERB
ftr-381	808	3	,	,	PUNCT
ftr-381	808	4	a	a	DET
ftr-381	808	5	taxpayer	taxpayer	NOUN
ftr-381	808	6	must	must	AUX
ftr-381	808	7	be	be	AUX
ftr-381	808	8	away	away	ADV
ftr-381	808	9	from	from	ADP
ftr-381	808	10	home	home	NOUN
ftr-381	808	11	overnight	overnight	ADV
ftr-381	808	12	to	to	PART
ftr-381	808	13	be	be	AUX
ftr-381	808	14	considered	consider	VERB
ftr-381	808	15	“	"	PUNCT
ftr-381	808	16	away	away	ADV
ftr-381	808	17	from	from	ADP
ftr-381	808	18	home	home	NOUN
ftr-381	808	19	”	"	PUNCT
ftr-381	808	20	under	under	ADP
ftr-381	808	21	irc	irc	PROPN
ftr-381	808	22	§	§	NOUN
ftr-381	808	23	162(a)(2	162(a)(2	NOUN
ftr-381	808	24	)	)	PUNCT
ftr-381	808	25	.	.	PUNCT
ftr-381	809	1	united	united	PROPN
ftr-381	809	2	states	states	PROPN
ftr-381	809	3	v.	v.	PROPN
ftr-381	809	4	correll	correll	PROPN
ftr-381	809	5	,	,	PUNCT
ftr-381	809	6	389	389	NUM
ftr-381	809	7	u.s	u.s	PROPN
ftr-381	809	8	.	.	PROPN
ftr-381	809	9	299	299	NUM
ftr-381	809	10	(	(	PUNCT
ftr-381	809	11	1967	1967	NUM
ftr-381	809	12	)	)	PUNCT
ftr-381	809	13	.	.	PUNCT
ftr-381	810	1	115	115	NUM
ftr-381	810	2	.	.	PUNCT
ftr-381	811	1	pub	pub	NOUN
ftr-381	811	2	.	.	PUNCT
ftr-381	812	1	l.	l.	PROPN
ftr-381	812	2	no	no	INTJ
ftr-381	812	3	.	.	PROPN
ftr-381	813	1	87	87	NUM
ftr-381	813	2	-	-	SYM
ftr-381	813	3	834	834	NUM
ftr-381	813	4	,	,	PUNCT
ftr-381	813	5	§	§	NOUN
ftr-381	813	6	4(b	4(b	NUM
ftr-381	813	7	)	)	PUNCT
ftr-381	813	8	,	,	PUNCT
ftr-381	813	9	76	76	NUM
ftr-381	813	10	stat	stat	NOUN
ftr-381	813	11	.	.	PUNCT
ftr-381	814	1	960	960	NUM
ftr-381	814	2	,	,	PUNCT
ftr-381	814	3	976	976	NUM
ftr-381	814	4	-	-	SYM
ftr-381	814	5	77	77	NUM
ftr-381	814	6	.	.	PUNCT
ftr-381	815	1	this	this	DET
ftr-381	815	2	legislation	legislation	NOUN
ftr-381	815	3	also	also	ADV
ftr-381	815	4	imposed	impose	VERB
ftr-381	815	5	a	a	DET
ftr-381	815	6	substantiation	substantiation	NOUN
ftr-381	815	7	requirement	requirement	NOUN
ftr-381	815	8	upon	upon	SCONJ
ftr-381	815	9	taxpayers	taxpayer	NOUN
ftr-381	815	10	that	that	PRON
ftr-381	815	11	precluded	preclude	VERB
ftr-381	815	12	deductions	deduction	NOUN
ftr-381	815	13	for	for	ADP
ftr-381	815	14	meals	meal	NOUN
ftr-381	815	15	absent	absent	ADJ
ftr-381	815	16	evidence	evidence	NOUN
ftr-381	815	17	of	of	ADP
ftr-381	815	18	their	their	PRON
ftr-381	815	19	cost	cost	NOUN
ftr-381	815	20	.	.	PUNCT
ftr-381	816	1	see	see	VERB
ftr-381	816	2	irc	irc	PROPN
ftr-381	816	3	§	§	PROPN
ftr-381	816	4	274(d	274(d	PROPN
ftr-381	816	5	)	)	PUNCT
ftr-381	816	6	.	.	PUNCT
ftr-381	817	1	some	some	DET
ftr-381	817	2	taxpayers	taxpayer	NOUN
ftr-381	817	3	had	have	AUX
ftr-381	817	4	claimed	claim	VERB
ftr-381	817	5	deductions	deduction	NOUN
ftr-381	817	6	based	base	VERB
ftr-381	817	7	on	on	ADP
ftr-381	817	8	estimates	estimate	NOUN
ftr-381	817	9	of	of	ADP
ftr-381	817	10	their	their	PRON
ftr-381	817	11	business	business	NOUN
ftr-381	817	12	meal	meal	NOUN
ftr-381	817	13	costs	cost	NOUN
ftr-381	817	14	.	.	PUNCT
ftr-381	818	1	see	see	VERB
ftr-381	818	2	cohan	cohan	PROPN
ftr-381	818	3	v.	v.	ADP
ftr-381	818	4	comm’r	comm’r	PROPN
ftr-381	818	5	,	,	PUNCT
ftr-381	818	6	39	39	NUM
ftr-381	818	7	f.2d	f.2d	SYM
ftr-381	818	8	540	540	NUM
ftr-381	818	9	(	(	PUNCT
ftr-381	818	10	2nd	2nd	ADJ
ftr-381	818	11	cir	cir	NOUN
ftr-381	818	12	.	.	PUNCT
ftr-381	818	13	1930	1930	NUM
ftr-381	818	14	)	)	PUNCT
ftr-381	818	15	.	.	PUNCT
ftr-381	819	1	congress	congress	PROPN
ftr-381	819	2	was	be	AUX
ftr-381	819	3	concerned	concerned	ADJ
ftr-381	819	4	that	that	SCONJ
ftr-381	819	5	these	these	DET
ftr-381	819	6	estimates	estimate	NOUN
ftr-381	819	7	might	might	AUX
ftr-381	819	8	have	have	VERB
ftr-381	819	9	a	a	DET
ftr-381	819	10	persistent	persistent	ADJ
ftr-381	819	11	error	error	NOUN
ftr-381	819	12	in	in	ADP
ftr-381	819	13	favor	favor	NOUN
ftr-381	819	14	of	of	ADP
ftr-381	819	15	the	the	DET
ftr-381	819	16	taxpayer	taxpayer	NOUN
ftr-381	819	17	,	,	PUNCT
ftr-381	819	18	causing	cause	VERB
ftr-381	819	19	these	these	DET
ftr-381	819	20	deductions	deduction	NOUN
ftr-381	819	21	to	to	PART
ftr-381	819	22	be	be	AUX
ftr-381	819	23	larger	large	ADJ
ftr-381	819	24	than	than	SCONJ
ftr-381	819	25	warranted	warrant	VERB
ftr-381	819	26	.	.	PUNCT
ftr-381	820	1	116	116	X
ftr-381	820	2	.	.	PUNCT
ftr-381	821	1	this	this	PRON
ftr-381	821	2	is	be	AUX
ftr-381	821	3	somewhat	somewhat	ADV
ftr-381	821	4	of	of	ADP
ftr-381	821	5	an	an	DET
ftr-381	821	6	overstatement	overstatement	NOUN
ftr-381	821	7	insofar	insofar	ADV
ftr-381	821	8	as	as	SCONJ
ftr-381	821	9	the	the	DET
ftr-381	821	10	normal	normal	ADJ
ftr-381	821	11	extra	extra	ADJ
ftr-381	821	12	costs	cost	NOUN
ftr-381	821	13	of	of	ADP
ftr-381	821	14	a	a	DET
ftr-381	821	15	meal	meal	NOUN
ftr-381	821	16	on	on	ADP
ftr-381	821	17	the	the	DET
ftr-381	821	18	road	road	NOUN
ftr-381	821	19	were	be	AUX
ftr-381	821	20	deductible	deductible	ADJ
ftr-381	821	21	.	.	PUNCT
ftr-381	822	1	only	only	ADV
ftr-381	822	2	the	the	DET
ftr-381	822	3	“	"	PUNCT
ftr-381	822	4	lavish	lavish	ADJ
ftr-381	822	5	or	or	CCONJ
ftr-381	822	6	extravagant	extravagant	ADJ
ftr-381	822	7	”	"	PUNCT
ftr-381	822	8	costs	cost	NOUN
ftr-381	822	9	were	be	AUX
ftr-381	822	10	disallowed	disallow	VERB
ftr-381	822	11	.	.	PUNCT
ftr-381	823	1	117	117	NUM
ftr-381	823	2	.	.	PUNCT
ftr-381	824	1	irc	irc	PROPN
ftr-381	824	2	§	§	PROPN
ftr-381	824	3	274(n	274(n	PROPN
ftr-381	824	4	)	)	PUNCT
ftr-381	824	5	,	,	PUNCT
ftr-381	824	6	as	as	SCONJ
ftr-381	824	7	enacted	enact	VERB
ftr-381	824	8	in	in	ADP
ftr-381	824	9	the	the	DET
ftr-381	824	10	tax	tax	NOUN
ftr-381	824	11	reform	reform	NOUN
ftr-381	824	12	act	act	NOUN
ftr-381	824	13	of	of	ADP
ftr-381	824	14	1986	1986	NUM
ftr-381	824	15	,	,	PUNCT
ftr-381	824	16	p.l	p.l	PROPN
ftr-381	824	17	.	.	PROPN
ftr-381	824	18	99	99	NUM
ftr-381	824	19	-	-	SYM
ftr-381	824	20	514	514	NUM
ftr-381	824	21	.	.	PUNCT
ftr-381	825	1	118	118	NUM
ftr-381	825	2	.	.	PUNCT
ftr-381	826	1	the	the	DET
ftr-381	826	2	joint	joint	ADJ
ftr-381	826	3	committee	committee	NOUN
ftr-381	826	4	on	on	ADP
ftr-381	826	5	taxation	taxation	NOUN
ftr-381	826	6	’s	’s	PART
ftr-381	826	7	explanation	explanation	NOUN
ftr-381	826	8	of	of	ADP
ftr-381	826	9	the	the	DET
ftr-381	826	10	1986	1986	NUM
ftr-381	826	11	act	act	NOUN
ftr-381	826	12	stated	state	VERB
ftr-381	826	13	:	:	PUNCT
ftr-381	826	14	the	the	DET
ftr-381	826	15	congress	congress	PROPN
ftr-381	826	16	believed	believe	VERB
ftr-381	826	17	that	that	SCONJ
ftr-381	826	18	prior	prior	ADJ
ftr-381	826	19	law	law	NOUN
ftr-381	826	20	,	,	PUNCT
ftr-381	826	21	by	by	ADP
ftr-381	826	22	not	not	PART
ftr-381	826	23	focusing	focus	VERB
ftr-381	826	24	sufficiently	sufficiently	ADV
ftr-381	826	25	on	on	ADP
ftr-381	826	26	the	the	DET
ftr-381	826	27	personal	personal	ADJ
ftr-381	826	28	-	-	PUNCT
ftr-381	826	29	consumption	consumption	NOUN
ftr-381	826	30	element	element	NOUN
ftr-381	826	31	of	of	ADP
ftr-381	826	32	deductible	deductible	ADJ
ftr-381	826	33	meal	meal	NOUN
ftr-381	826	34	and	and	CCONJ
ftr-381	826	35	entertainment	entertainment	NOUN
ftr-381	826	36	expenses	expense	NOUN
ftr-381	826	37	,	,	PUNCT
ftr-381	826	38	unfairly	unfairly	ADV
ftr-381	826	39	permitted	permit	VERB
ftr-381	826	40	taxpayers	taxpayer	NOUN
ftr-381	826	41	who	who	PRON
ftr-381	826	42	could	could	AUX
ftr-381	826	43	arrange	arrange	VERB
ftr-381	826	44	business	business	NOUN
ftr-381	826	45	settings	setting	NOUN
ftr-381	826	46	for	for	ADP
ftr-381	826	47	personal	personal	ADJ
ftr-381	826	48	consumption	consumption	NOUN
ftr-381	826	49	to	to	PART
ftr-381	826	50	receive	receive	VERB
ftr-381	826	51	,	,	PUNCT
ftr-381	826	52	in	in	ADP
ftr-381	826	53	effect	effect	NOUN
ftr-381	826	54	,	,	PUNCT
ftr-381	826	55	a	a	DET
ftr-381	826	56	federal	federal	ADJ
ftr-381	826	57	tax	tax	NOUN
ftr-381	826	58	subsidy	subsidy	NOUN
ftr-381	826	59	for	for	ADP
ftr-381	826	60	such	such	ADJ
ftr-381	826	61	consumption	consumption	NOUN
ftr-381	826	62	that	that	PRON
ftr-381	826	63	was	be	AUX
ftr-381	826	64	not	not	PART
ftr-381	826	65	available	available	ADJ
ftr-381	826	66	to	to	ADP
ftr-381	826	67	other	other	ADJ
ftr-381	826	68	taxpayers	taxpayer	NOUN
ftr-381	826	69	.	.	PUNCT
ftr-381	827	1	the	the	DET
ftr-381	827	2	taxpayers	taxpayer	NOUN
ftr-381	827	3	who	who	PRON
ftr-381	827	4	benefit	benefit	VERB
ftr-381	827	5	from	from	ADP
ftr-381	827	6	deductibility	deductibility	NOUN
ftr-381	827	7	tend	tend	VERB
ftr-381	827	8	to	to	PART
ftr-381	827	9	have	have	VERB
ftr-381	827	10	relatively	relatively	ADV
ftr-381	827	11	high	high	ADJ
ftr-381	827	12	incomes	income	NOUN
ftr-381	827	13	,	,	PUNCT
ftr-381	827	14	and	and	CCONJ
ftr-381	827	15	in	in	ADP
ftr-381	827	16	some	some	DET
ftr-381	827	17	cases	case	NOUN
ftr-381	827	18	those	those	PRON
ftr-381	827	19	developing	develop	VERB
ftr-381	827	20	the	the	DET
ftr-381	827	21	tax	tax	NOUN
ftr-381	827	22	and	and	CCONJ
ftr-381	827	23	tithing	tithing	NOUN
ftr-381	827	24	laws	law	NOUN
ftr-381	827	25	have	have	AUX
ftr-381	827	26	struggled	struggle	VERB
ftr-381	827	27	with	with	ADP
ftr-381	827	28	how	how	SCONJ
ftr-381	827	29	best	good	ADJ
ftr-381	827	30	to	to	PART
ftr-381	827	31	treat	treat	VERB
ftr-381	827	32	these	these	DET
ftr-381	827	33	meals	meal	NOUN
ftr-381	827	34	.	.	PUNCT
ftr-381	828	1	originally	originally	ADV
ftr-381	828	2	,	,	PUNCT
ftr-381	828	3	the	the	DET
ftr-381	828	4	internal	internal	ADJ
ftr-381	828	5	revenue	revenue	NOUN
ftr-381	828	6	code	code	PROPN
ftr-381	828	7	permitted	permit	VERB
ftr-381	828	8	deductions	deduction	NOUN
ftr-381	828	9	for	for	ADP
ftr-381	828	10	business	business	NOUN
ftr-381	828	11	meals	meal	NOUN
ftr-381	828	12	only	only	ADV
ftr-381	828	13	to	to	ADP
ftr-381	828	14	the	the	DET
ftr-381	828	15	extent	extent	NOUN
ftr-381	828	16	that	that	SCONJ
ftr-381	828	17	they	they	PRON
ftr-381	828	18	exceeded	exceed	VERB
ftr-381	828	19	the	the	DET
ftr-381	828	20	price	price	NOUN
ftr-381	828	21	“	"	PUNCT
ftr-381	828	22	ordinarily	ordinarily	ADV
ftr-381	828	23	required	require	VERB
ftr-381	828	24	for	for	ADP
ftr-381	828	25	such	such	ADJ
ftr-381	828	26	purposes	purpose	NOUN
ftr-381	828	27	at	at	ADP
ftr-381	828	28	home	home	NOUN
ftr-381	828	29	.	.	PUNCT
ftr-381	828	30	”	"	PUNCT
ftr-381	829	1	thus	thus	ADV
ftr-381	829	2	,	,	PUNCT
ftr-381	829	3	only	only	ADV
ftr-381	829	4	the	the	DET
ftr-381	829	5	extra	extra	ADJ
ftr-381	829	6	cost	cost	NOUN
ftr-381	829	7	incurred113	incurred113	PROPN
ftr-381	829	8	because	because	SCONJ
ftr-381	829	9	of	of	ADP
ftr-381	829	10	the	the	DET
ftr-381	829	11	business	business	NOUN
ftr-381	829	12	activity	activity	NOUN
ftr-381	829	13	was	be	AUX
ftr-381	829	14	deductible	deductible	ADJ
ftr-381	829	15	,	,	PUNCT
ftr-381	829	16	with	with	SCONJ
ftr-381	829	17	the	the	DET
ftr-381	829	18	rest	rest	NOUN
ftr-381	829	19	considered	consider	VERB
ftr-381	829	20	a	a	DET
ftr-381	829	21	nondeductible	nondeductible	ADJ
ftr-381	829	22	personal	personal	ADJ
ftr-381	829	23	expense	expense	NOUN
ftr-381	829	24	.	.	PUNCT
ftr-381	830	1	this	this	DET
ftr-381	830	2	rule	rule	NOUN
ftr-381	830	3	was	be	AUX
ftr-381	830	4	difficult	difficult	ADJ
ftr-381	830	5	to	to	PART
ftr-381	830	6	administer	administer	VERB
ftr-381	830	7	,	,	PUNCT
ftr-381	830	8	as	as	SCONJ
ftr-381	830	9	it	it	PRON
ftr-381	830	10	was	be	AUX
ftr-381	830	11	not	not	PART
ftr-381	830	12	easy	easy	ADJ
ftr-381	830	13	to	to	PART
ftr-381	830	14	determine	determine	VERB
ftr-381	830	15	how	how	SCONJ
ftr-381	830	16	much	much	ADJ
ftr-381	830	17	the	the	DET
ftr-381	830	18	taxpayer	taxpayer	NOUN
ftr-381	830	19	would	would	AUX
ftr-381	830	20	normally	normally	ADV
ftr-381	830	21	have	have	AUX
ftr-381	830	22	spent	spend	VERB
ftr-381	830	23	on	on	ADP
ftr-381	830	24	a	a	DET
ftr-381	830	25	meal	meal	NOUN
ftr-381	830	26	at	at	ADP
ftr-381	830	27	home	home	NOUN
ftr-381	830	28	.	.	PUNCT
ftr-381	831	1	indeed	indeed	ADV
ftr-381	831	2	,	,	PUNCT
ftr-381	831	3	depending	depend	VERB
ftr-381	831	4	on	on	ADP
ftr-381	831	5	the	the	DET
ftr-381	831	6	tastes	taste	NOUN
ftr-381	831	7	and	and	CCONJ
ftr-381	831	8	habits	habit	NOUN
ftr-381	831	9	of	of	ADP
ftr-381	831	10	each	each	DET
ftr-381	831	11	taxpayer	taxpayer	NOUN
ftr-381	831	12	,	,	PUNCT
ftr-381	831	13	the	the	DET
ftr-381	831	14	amounts	amount	NOUN
ftr-381	831	15	could	could	AUX
ftr-381	831	16	vary	vary	VERB
ftr-381	831	17	widely	widely	ADV
ftr-381	831	18	between	between	ADP
ftr-381	831	19	individuals	individual	NOUN
ftr-381	831	20	.	.	PUNCT
ftr-381	832	1	in	in	ADP
ftr-381	832	2	1921	1921	NUM
ftr-381	832	3	,	,	PUNCT
ftr-381	832	4	congress	congress	PROPN
ftr-381	832	5	amended	amend	VERB
ftr-381	832	6	the	the	DET
ftr-381	832	7	general	general	ADJ
ftr-381	832	8	deduction	deduction	NOUN
ftr-381	832	9	provisions	provision	NOUN
ftr-381	832	10	to	to	PART
ftr-381	832	11	allow	allow	VERB
ftr-381	832	12	taxpayers	taxpayer	NOUN
ftr-381	832	13	to	to	PART
ftr-381	832	14	deduct	deduct	VERB
ftr-381	832	15	the	the	DET
ftr-381	832	16	entire	entire	ADJ
ftr-381	832	17	cost	cost	NOUN
ftr-381	832	18	of	of	ADP
ftr-381	832	19	the	the	DET
ftr-381	832	20	meal	meal	NOUN
ftr-381	832	21	,	,	PUNCT
ftr-381	832	22	so	so	ADV
ftr-381	832	23	long	long	ADV
ftr-381	832	24	as	as	SCONJ
ftr-381	832	25	they	they	PRON
ftr-381	832	26	were	be	AUX
ftr-381	832	27	consumed	consume	VERB
ftr-381	832	28	while	while	SCONJ
ftr-381	832	29	in	in	ADP
ftr-381	832	30	the	the	DET
ftr-381	832	31	pursuit	pursuit	NOUN
ftr-381	832	32	of	of	ADP
ftr-381	832	33	business	business	NOUN
ftr-381	832	34	“	"	PUNCT
ftr-381	832	35	away	away	ADV
ftr-381	832	36	from	from	ADP
ftr-381	832	37	home	home	NOUN
ftr-381	832	38	.	.	PUNCT
ftr-381	832	39	”	"	PUNCT
ftr-381	833	1	not	not	PART
ftr-381	833	2	surprisingly	surprisingly	ADV
ftr-381	833	3	,	,	PUNCT
ftr-381	833	4	some114	some114	PROPN
ftr-381	833	5	taxpayers	taxpayer	NOUN
ftr-381	833	6	abused	abuse	VERB
ftr-381	833	7	this	this	DET
ftr-381	833	8	rule	rule	NOUN
ftr-381	833	9	and	and	CCONJ
ftr-381	833	10	chose	choose	VERB
ftr-381	833	11	to	to	PART
ftr-381	833	12	eat	eat	VERB
ftr-381	833	13	their	their	PRON
ftr-381	833	14	meals	meal	NOUN
ftr-381	833	15	away	away	ADV
ftr-381	833	16	from	from	ADP
ftr-381	833	17	home	home	NOUN
ftr-381	833	18	at	at	ADP
ftr-381	833	19	fancy	fancy	ADJ
ftr-381	833	20	restaurants	restaurant	NOUN
ftr-381	833	21	.	.	PUNCT
ftr-381	834	1	accordingly	accordingly	ADV
ftr-381	834	2	,	,	PUNCT
ftr-381	834	3	in	in	ADP
ftr-381	834	4	1962	1962	NUM
ftr-381	834	5	,	,	PUNCT
ftr-381	834	6	congress	congress	PROPN
ftr-381	834	7	again	again	ADV
ftr-381	834	8	amended	amend	VERB
ftr-381	834	9	the	the	DET
ftr-381	834	10	rules	rule	NOUN
ftr-381	834	11	to	to	PART
ftr-381	834	12	preclude	preclude	VERB
ftr-381	834	13	deductions	deduction	NOUN
ftr-381	834	14	for	for	ADP
ftr-381	834	15	any	any	DET
ftr-381	834	16	“	"	PUNCT
ftr-381	834	17	lavish	lavish	ADJ
ftr-381	834	18	or	or	CCONJ
ftr-381	834	19	extravagant	extravagant	ADJ
ftr-381	834	20	”	"	PUNCT
ftr-381	834	21	costs	cost	NOUN
ftr-381	834	22	.	.	PUNCT
ftr-381	835	1	thus	thus	ADV
ftr-381	835	2	,	,	PUNCT
ftr-381	835	3	the	the	DET
ftr-381	835	4	rule	rule	NOUN
ftr-381	835	5	became115	became115	PROPN
ftr-381	835	6	almost	almost	ADV
ftr-381	835	7	the	the	DET
ftr-381	835	8	mirror	mirror	NOUN
ftr-381	835	9	image	image	NOUN
ftr-381	835	10	of	of	ADP
ftr-381	835	11	the	the	DET
ftr-381	835	12	original	original	ADJ
ftr-381	835	13	,	,	PUNCT
ftr-381	835	14	where	where	SCONJ
ftr-381	835	15	the	the	DET
ftr-381	835	16	ordinary	ordinary	ADJ
ftr-381	835	17	costs	cost	NOUN
ftr-381	835	18	of	of	ADP
ftr-381	835	19	a	a	DET
ftr-381	835	20	meal	meal	NOUN
ftr-381	835	21	were	be	AUX
ftr-381	835	22	not	not	PART
ftr-381	835	23	deductible	deductible	ADJ
ftr-381	835	24	,	,	PUNCT
ftr-381	835	25	but	but	CCONJ
ftr-381	835	26	extra	extra	ADJ
ftr-381	835	27	costs	cost	NOUN
ftr-381	835	28	were	be	AUX
ftr-381	835	29	.	.	PUNCT
ftr-381	836	1	116	116	NUM
ftr-381	836	2	in	in	ADP
ftr-381	836	3	1986	1986	NUM
ftr-381	836	4	,	,	PUNCT
ftr-381	836	5	congress	congress	PROPN
ftr-381	836	6	tried	try	VERB
ftr-381	836	7	another	another	DET
ftr-381	836	8	approach	approach	NOUN
ftr-381	836	9	,	,	PUNCT
ftr-381	836	10	arbitrarily	arbitrarily	ADV
ftr-381	836	11	reducing	reduce	VERB
ftr-381	836	12	the	the	DET
ftr-381	836	13	amount	amount	NOUN
ftr-381	836	14	allowable	allowable	ADJ
ftr-381	836	15	as	as	ADP
ftr-381	836	16	a	a	DET
ftr-381	836	17	deduction	deduction	NOUN
ftr-381	836	18	to	to	ADP
ftr-381	836	19	80	80	NUM
ftr-381	836	20	%	%	NOUN
ftr-381	836	21	of	of	ADP
ftr-381	836	22	the	the	DET
ftr-381	836	23	non	non	ADJ
ftr-381	836	24	-	-	ADJ
ftr-381	836	25	lavish	lavish	ADJ
ftr-381	836	26	cost	cost	NOUN
ftr-381	836	27	.	.	PUNCT
ftr-381	837	1	the117	the117	ADJ
ftr-381	837	2	disallowance	disallowance	NOUN
ftr-381	837	3	of	of	ADP
ftr-381	837	4	the	the	DET
ftr-381	837	5	20	20	NUM
ftr-381	837	6	%	%	NOUN
ftr-381	837	7	effectively	effectively	ADV
ftr-381	837	8	allocated	allocate	VERB
ftr-381	837	9	that	that	DET
ftr-381	837	10	portion	portion	NOUN
ftr-381	837	11	of	of	ADP
ftr-381	837	12	the	the	DET
ftr-381	837	13	expense	expense	NOUN
ftr-381	837	14	to	to	ADP
ftr-381	837	15	the	the	DET
ftr-381	837	16	personal	personal	ADJ
ftr-381	837	17	side	side	NOUN
ftr-381	837	18	of	of	ADP
ftr-381	837	19	the	the	DET
ftr-381	837	20	ledger	ledger	NOUN
ftr-381	837	21	.	.	PUNCT
ftr-381	838	1	in	in	ADP
ftr-381	838	2	1993	1993	NUM
ftr-381	838	3	,	,	PUNCT
ftr-381	838	4	in	in	ADP
ftr-381	838	5	an	an	DET
ftr-381	838	6	effort	effort	NOUN
ftr-381	838	7	to	to	PART
ftr-381	838	8	reduce	reduce	VERB
ftr-381	838	9	the	the	DET
ftr-381	838	10	budget	budget	NOUN
ftr-381	838	11	deficit,118	deficit,118	NOUN
ftr-381	838	12	2007	2007	NUM
ftr-381	838	13	]	]	X
ftr-381	838	14	maaser	maaser	ADJ
ftr-381	838	15	kesafim	kesafim	NOUN
ftr-381	838	16	and	and	CCONJ
ftr-381	838	17	the	the	DET
ftr-381	838	18	development	development	NOUN
ftr-381	838	19	of	of	ADP
ftr-381	838	20	tax	tax	NOUN
ftr-381	838	21	law	law	NOUN
ftr-381	838	22	185	185	NUM
ftr-381	838	23	the	the	DET
ftr-381	838	24	consumption	consumption	NOUN
ftr-381	838	25	may	may	AUX
ftr-381	838	26	bear	bear	VERB
ftr-381	838	27	only	only	ADV
ftr-381	838	28	a	a	DET
ftr-381	838	29	loose	loose	ADJ
ftr-381	838	30	relationship	relationship	NOUN
ftr-381	838	31	to	to	ADP
ftr-381	838	32	business	business	NOUN
ftr-381	838	33	necessity	necessity	NOUN
ftr-381	838	34	.	.	PUNCT
ftr-381	838	35	.	.	PUNCT
ftr-381	838	36	.	.	PUNCT
ftr-381	839	1	.	.	PUNCT
ftr-381	840	1	staff	staff	NOUN
ftr-381	840	2	of	of	ADP
ftr-381	840	3	the	the	DET
ftr-381	840	4	joint	joint	ADJ
ftr-381	840	5	committee	committee	NOUN
ftr-381	840	6	on	on	ADP
ftr-381	840	7	taxation	taxation	NOUN
ftr-381	840	8	,	,	PUNCT
ftr-381	840	9	99th	99th	ADJ
ftr-381	840	10	cong	cong	NOUN
ftr-381	840	11	.	.	PUNCT
ftr-381	840	12	,	,	PUNCT
ftr-381	840	13	1st	1st	ADJ
ftr-381	840	14	sess	sess	NOUN
ftr-381	840	15	.	.	PUNCT
ftr-381	841	1	,	,	PUNCT
ftr-381	841	2	general	general	ADJ
ftr-381	841	3	explanation	explanation	NOUN
ftr-381	841	4	of	of	ADP
ftr-381	841	5	the	the	DET
ftr-381	841	6	tax	tax	NOUN
ftr-381	841	7	reform	reform	NOUN
ftr-381	841	8	act	act	NOUN
ftr-381	841	9	of	of	ADP
ftr-381	841	10	1986	1986	NUM
ftr-381	841	11	(	(	PUNCT
ftr-381	841	12	p.l	p.l	PROPN
ftr-381	841	13	.	.	PROPN
ftr-381	841	14	99	99	NUM
ftr-381	841	15	-	-	SYM
ftr-381	841	16	514	514	NUM
ftr-381	841	17	)	)	PUNCT
ftr-381	841	18	,	,	PUNCT
ftr-381	841	19	released	release	VERB
ftr-381	841	20	may	may	AUX
ftr-381	841	21	4	4	NUM
ftr-381	841	22	,	,	PUNCT
ftr-381	841	23	part	part	NOUN
ftr-381	841	24	3	3	NUM
ftr-381	841	25	.	.	PUNCT
ftr-381	842	1	this	this	DET
ftr-381	842	2	reduction	reduction	NOUN
ftr-381	842	3	rule	rule	NOUN
ftr-381	842	4	reflects	reflect	VERB
ftr-381	842	5	the	the	DET
ftr-381	842	6	fact	fact	NOUN
ftr-381	842	7	that	that	SCONJ
ftr-381	842	8	all	all	DET
ftr-381	842	9	meals	meal	NOUN
ftr-381	842	10	and	and	CCONJ
ftr-381	842	11	entertainment	entertainment	NOUN
ftr-381	842	12	inherently	inherently	ADV
ftr-381	842	13	involve	involve	VERB
ftr-381	842	14	an	an	DET
ftr-381	842	15	element	element	NOUN
ftr-381	842	16	of	of	ADP
ftr-381	842	17	personal	personal	ADJ
ftr-381	842	18	living	living	NOUN
ftr-381	842	19	expenses	expense	NOUN
ftr-381	842	20	,	,	PUNCT
ftr-381	842	21	but	but	CCONJ
ftr-381	842	22	it	it	PRON
ftr-381	842	23	still	still	ADV
ftr-381	842	24	allows	allow	VERB
ftr-381	842	25	an	an	DET
ftr-381	842	26	80	80	NUM
ftr-381	842	27	%	%	NOUN
ftr-381	842	28	deduction	deduction	NOUN
ftr-381	842	29	where	where	SCONJ
ftr-381	842	30	such	such	ADJ
ftr-381	842	31	expenses	expense	NOUN
ftr-381	842	32	also	also	ADV
ftr-381	842	33	have	have	VERB
ftr-381	842	34	an	an	DET
ftr-381	842	35	identifiable	identifiable	ADJ
ftr-381	842	36	business	business	NOUN
ftr-381	842	37	relationship	relationship	NOUN
ftr-381	842	38	.	.	PUNCT
ftr-381	843	1	119	119	NUM
ftr-381	843	2	.	.	PUNCT
ftr-381	843	3	irc	irc	PROPN
ftr-381	843	4	§	§	PROPN
ftr-381	843	5	274(n	274(n	PROPN
ftr-381	843	6	)	)	PUNCT
ftr-381	843	7	;	;	PUNCT
ftr-381	843	8	h.r	h.r	PROPN
ftr-381	843	9	.	.	PROPN
ftr-381	843	10	rep	rep	PROPN
ftr-381	843	11	.	.	PROPN
ftr-381	844	1	no	no	PROPN
ftr-381	844	2	.	.	NOUN
ftr-381	844	3	111	111	NUM
ftr-381	844	4	,	,	PUNCT
ftr-381	844	5	103d	103d	NUM
ftr-381	844	6	cong	cong	NOUN
ftr-381	844	7	.	.	PUNCT
ftr-381	845	1	,	,	PUNCT
ftr-381	845	2	1st	1st	ADJ
ftr-381	845	3	sess	sess	NOUN
ftr-381	845	4	.	.	PUNCT
ftr-381	846	1	645	645	NUM
ftr-381	846	2	(	(	PUNCT
ftr-381	846	3	1993	1993	NUM
ftr-381	846	4	)	)	PUNCT
ftr-381	846	5	.	.	PUNCT
ftr-381	847	1	120	120	NUM
ftr-381	847	2	.	.	PUNCT
ftr-381	848	1	rabbi	rabbi	PROPN
ftr-381	848	2	laniado	laniado	PROPN
ftr-381	848	3	wrote	write	VERB
ftr-381	848	4	:	:	PUNCT
ftr-381	848	5	“	"	PUNCT
ftr-381	848	6	nevertheless	nevertheless	ADV
ftr-381	848	7	,	,	PUNCT
ftr-381	848	8	i	i	PRON
ftr-381	848	9	am	be	AUX
ftr-381	848	10	doubtful	doubtful	ADJ
ftr-381	848	11	regarding	regard	VERB
ftr-381	848	12	the	the	DET
ftr-381	848	13	expenses	expense	NOUN
ftr-381	848	14	of	of	ADP
ftr-381	848	15	food	food	NOUN
ftr-381	848	16	and	and	CCONJ
ftr-381	848	17	drink	drink	VERB
ftr-381	848	18	which	which	PRON
ftr-381	848	19	a	a	DET
ftr-381	848	20	man	man	NOUN
ftr-381	848	21	consumes	consume	VERB
ftr-381	848	22	on	on	ADP
ftr-381	848	23	a	a	DET
ftr-381	848	24	business	business	NOUN
ftr-381	848	25	journey	journey	NOUN
ftr-381	848	26	until	until	SCONJ
ftr-381	848	27	he	he	PRON
ftr-381	848	28	returns	return	VERB
ftr-381	848	29	home	home	ADV
ftr-381	848	30	,	,	PUNCT
ftr-381	848	31	whether	whether	SCONJ
ftr-381	848	32	they	they	PRON
ftr-381	848	33	may	may	AUX
ftr-381	848	34	be	be	AUX
ftr-381	848	35	deducted	deduct	VERB
ftr-381	848	36	;	;	PUNCT
ftr-381	848	37	for	for	ADP
ftr-381	848	38	whether	whether	SCONJ
ftr-381	848	39	at	at	ADP
ftr-381	848	40	home	home	NOUN
ftr-381	848	41	or	or	CCONJ
ftr-381	848	42	on	on	ADP
ftr-381	848	43	a	a	DET
ftr-381	848	44	journey	journey	NOUN
ftr-381	848	45	he	he	PRON
ftr-381	848	46	must	must	AUX
ftr-381	848	47	eat	eat	VERB
ftr-381	848	48	and	and	CCONJ
ftr-381	848	49	drink	drink	VERB
ftr-381	848	50	.	.	PUNCT
ftr-381	849	1	from	from	ADP
ftr-381	849	2	the	the	DET
ftr-381	849	3	writings	writing	NOUN
ftr-381	849	4	of	of	ADP
ftr-381	849	5	[	[	X
ftr-381	849	6	rabbi	rabbi	ADJ
ftr-381	849	7	oppenheim	oppenheim	PROPN
ftr-381	849	8	]	]	PUNCT
ftr-381	849	9	,	,	PUNCT
ftr-381	849	10	who	who	PRON
ftr-381	849	11	uses	use	VERB
ftr-381	849	12	the	the	DET
ftr-381	849	13	analogy	analogy	NOUN
ftr-381	849	14	of	of	ADP
ftr-381	849	15	a	a	DET
ftr-381	849	16	partner	partner	NOUN
ftr-381	849	17	,	,	PUNCT
ftr-381	849	18	it	it	PRON
ftr-381	849	19	would	would	AUX
ftr-381	849	20	seem	seem	VERB
ftr-381	849	21	to	to	PART
ftr-381	849	22	be	be	AUX
ftr-381	849	23	deductible	deductible	ADJ
ftr-381	849	24	,	,	PUNCT
ftr-381	849	25	for	for	ADP
ftr-381	849	26	in	in	ADP
ftr-381	849	27	a	a	DET
ftr-381	849	28	partnership	partnership	NOUN
ftr-381	849	29	such	such	ADJ
ftr-381	849	30	expenses	expense	NOUN
ftr-381	849	31	are	be	AUX
ftr-381	849	32	deducted	deduct	VERB
ftr-381	849	33	from	from	ADP
ftr-381	849	34	the	the	DET
ftr-381	849	35	joint	joint	ADJ
ftr-381	849	36	fund	fund	NOUN
ftr-381	849	37	;	;	PUNCT
ftr-381	849	38	however	however	ADV
ftr-381	849	39	,	,	PUNCT
ftr-381	849	40	i	i	PRON
ftr-381	849	41	am	be	AUX
ftr-381	849	42	still	still	ADV
ftr-381	849	43	in	in	ADP
ftr-381	849	44	doubt	doubt	NOUN
ftr-381	849	45	,	,	PUNCT
ftr-381	849	46	and	and	CCONJ
ftr-381	849	47	it	it	PRON
ftr-381	849	48	seems	seem	VERB
ftr-381	849	49	that	that	SCONJ
ftr-381	849	50	he	he	PRON
ftr-381	849	51	should	should	AUX
ftr-381	849	52	deduct	deduct	VERB
ftr-381	849	53	precisely	precisely	ADV
ftr-381	849	54	according	accord	VERB
ftr-381	849	55	to	to	ADP
ftr-381	849	56	the	the	DET
ftr-381	849	57	blessing	blessing	NOUN
ftr-381	849	58	of	of	ADP
ftr-381	849	59	his	his	PRON
ftr-381	849	60	own	own	ADJ
ftr-381	849	61	household	household	NOUN
ftr-381	849	62	(	(	PUNCT
ftr-381	849	63	i.e.	i.e.	X
ftr-381	849	64	,	,	PUNCT
ftr-381	849	65	the	the	DET
ftr-381	849	66	additional	additional	ADJ
ftr-381	849	67	cost	cost	NOUN
ftr-381	849	68	above	above	ADP
ftr-381	849	69	the	the	DET
ftr-381	849	70	normal	normal	ADJ
ftr-381	849	71	expenditure	expenditure	NOUN
ftr-381	849	72	which	which	PRON
ftr-381	849	73	he	he	PRON
ftr-381	849	74	would	would	AUX
ftr-381	849	75	incur	incur	VERB
ftr-381	849	76	at	at	ADP
ftr-381	849	77	home	home	NOUN
ftr-381	849	78	.	.	PUNCT
ftr-381	849	79	)	)	PUNCT
ftr-381	849	80	”	"	PUNCT
ftr-381	850	1	beth	beth	PROPN
ftr-381	850	2	dino	dino	PROPN
ftr-381	850	3	shel	shel	PROPN
ftr-381	850	4	schlomo	schlomo	PROPN
ftr-381	850	5	,	,	PUNCT
ftr-381	850	6	yoreh	yoreh	NOUN
ftr-381	850	7	de’ah	de’ah	VERB
ftr-381	850	8	no	no	INTJ
ftr-381	850	9	.	.	NOUN
ftr-381	850	10	1	1	NUM
ftr-381	850	11	,	,	PUNCT
ftr-381	850	12	mk	mk	NOUN
ftr-381	850	13	at	at	ADP
ftr-381	850	14	61	61	NUM
ftr-381	850	15	.	.	PUNCT
ftr-381	850	16	121	121	NUM
ftr-381	850	17	.	.	PUNCT
ftr-381	851	1	see	see	VERB
ftr-381	851	2	mk	mk	PROPN
ftr-381	851	3	at	at	ADP
ftr-381	851	4	61	61	NUM
ftr-381	851	5	.	.	PUNCT
ftr-381	851	6	122	122	NUM
ftr-381	851	7	.	.	PUNCT
ftr-381	852	1	responsa	responsa	PROPN
ftr-381	852	2	havoth	havoth	PROPN
ftr-381	852	3	ya’ir	ya’ir	PROPN
ftr-381	852	4	,	,	PUNCT
ftr-381	852	5	mk	mk	NOUN
ftr-381	852	6	at	at	ADP
ftr-381	852	7	61	61	NUM
ftr-381	852	8	.	.	PUNCT
ftr-381	853	1	as	as	ADP
ftr-381	853	2	a	a	DET
ftr-381	853	3	result	result	NOUN
ftr-381	853	4	,	,	PUNCT
ftr-381	853	5	he	he	PRON
ftr-381	853	6	also	also	ADV
ftr-381	853	7	concluded	conclude	VERB
ftr-381	853	8	that	that	SCONJ
ftr-381	853	9	deductions	deduction	NOUN
ftr-381	853	10	should	should	AUX
ftr-381	853	11	be	be	AUX
ftr-381	853	12	allowed	allow	VERB
ftr-381	853	13	for	for	ADP
ftr-381	853	14	clothing	clothing	NOUN
ftr-381	853	15	and	and	CCONJ
ftr-381	853	16	for	for	ADP
ftr-381	853	17	losses	loss	NOUN
ftr-381	853	18	and	and	CCONJ
ftr-381	853	19	theft	theft	NOUN
ftr-381	853	20	,	,	PUNCT
ftr-381	853	21	so	so	ADV
ftr-381	853	22	long	long	ADV
ftr-381	853	23	as	as	SCONJ
ftr-381	853	24	no	no	DET
ftr-381	853	25	negligence	negligence	NOUN
ftr-381	853	26	was	be	AUX
ftr-381	853	27	involved	involve	VERB
ftr-381	853	28	..	..	PUNCT
ftr-381	853	29	as	as	SCONJ
ftr-381	853	30	described	describe	VERB
ftr-381	853	31	below	below	ADV
ftr-381	853	32	in	in	ADP
ftr-381	853	33	pat	pat	PROPN
ftr-381	853	34	iv.c	iv.c	PROPN
ftr-381	853	35	,	,	PUNCT
ftr-381	853	36	several	several	ADJ
ftr-381	853	37	rabbis	rabbis	PROPN
ftr-381	853	38	relied	rely	VERB
ftr-381	853	39	on	on	ADP
ftr-381	853	40	partnership	partnership	NOUN
ftr-381	853	41	law	law	NOUN
ftr-381	853	42	when	when	SCONJ
ftr-381	853	43	contemplating	contemplate	VERB
ftr-381	853	44	the	the	DET
ftr-381	853	45	appropriate	appropriate	ADJ
ftr-381	853	46	accounting	accounting	NOUN
ftr-381	853	47	periods	period	NOUN
ftr-381	853	48	and	and	CCONJ
ftr-381	853	49	whether	whether	SCONJ
ftr-381	853	50	to	to	PART
ftr-381	853	51	allow	allow	VERB
ftr-381	853	52	the	the	DET
ftr-381	853	53	netting	net	VERB
ftr-381	853	54	losses	loss	NOUN
ftr-381	853	55	against	against	ADP
ftr-381	853	56	gains	gain	NOUN
ftr-381	853	57	.	.	PUNCT
ftr-381	854	1	congress	congress	PROPN
ftr-381	854	2	further	far	ADV
ftr-381	854	3	reduced	reduce	VERB
ftr-381	854	4	the	the	DET
ftr-381	854	5	amount	amount	NOUN
ftr-381	854	6	allowable	allowable	ADJ
ftr-381	854	7	as	as	ADP
ftr-381	854	8	a	a	DET
ftr-381	854	9	deduction	deduction	NOUN
ftr-381	854	10	to	to	ADP
ftr-381	854	11	50	50	NUM
ftr-381	854	12	%	%	NOUN
ftr-381	854	13	of	of	ADP
ftr-381	854	14	otherwise	otherwise	ADV
ftr-381	854	15	allowable	allowable	ADJ
ftr-381	854	16	costs	cost	NOUN
ftr-381	854	17	.	.	PUNCT
ftr-381	855	1	the	the	DET
ftr-381	855	2	current	current	ADJ
ftr-381	855	3	law	law	NOUN
ftr-381	855	4	thus	thus	ADV
ftr-381	855	5	creates	create	VERB
ftr-381	855	6	an	an	DET
ftr-381	855	7	arbitrary	arbitrary	ADJ
ftr-381	855	8	,	,	PUNCT
ftr-381	855	9	bright-119	bright-119	NOUN
ftr-381	855	10	line	line	NOUN
ftr-381	855	11	rule	rule	NOUN
ftr-381	855	12	that	that	PRON
ftr-381	855	13	represents	represent	VERB
ftr-381	855	14	a	a	DET
ftr-381	855	15	compromise	compromise	NOUN
ftr-381	855	16	between	between	ADP
ftr-381	855	17	the	the	DET
ftr-381	855	18	business	business	NOUN
ftr-381	855	19	and	and	CCONJ
ftr-381	855	20	personal	personal	ADJ
ftr-381	855	21	nature	nature	NOUN
ftr-381	855	22	of	of	ADP
ftr-381	855	23	the	the	DET
ftr-381	855	24	expenditure	expenditure	NOUN
ftr-381	855	25	.	.	PUNCT
ftr-381	856	1	it	it	PRON
ftr-381	856	2	also	also	ADV
ftr-381	856	3	reflects	reflect	VERB
ftr-381	856	4	a	a	DET
ftr-381	856	5	need	need	NOUN
ftr-381	856	6	for	for	ADP
ftr-381	856	7	greater	great	ADJ
ftr-381	856	8	revenues	revenue	NOUN
ftr-381	856	9	that	that	PRON
ftr-381	856	10	has	have	VERB
ftr-381	856	11	little	little	ADJ
ftr-381	856	12	to	to	PART
ftr-381	856	13	do	do	VERB
ftr-381	856	14	with	with	ADP
ftr-381	856	15	the	the	DET
ftr-381	856	16	proper	proper	ADJ
ftr-381	856	17	allocation	allocation	NOUN
ftr-381	856	18	of	of	ADP
ftr-381	856	19	the	the	DET
ftr-381	856	20	costs	cost	NOUN
ftr-381	856	21	between	between	ADP
ftr-381	856	22	personal	personal	ADJ
ftr-381	856	23	and	and	CCONJ
ftr-381	856	24	business	business	NOUN
ftr-381	856	25	expenses	expense	NOUN
ftr-381	856	26	.	.	PUNCT
ftr-381	857	1	many	many	ADJ
ftr-381	857	2	of	of	ADP
ftr-381	857	3	the	the	DET
ftr-381	857	4	positions	position	NOUN
ftr-381	857	5	described	describe	VERB
ftr-381	857	6	above	above	ADV
ftr-381	857	7	,	,	PUNCT
ftr-381	857	8	and	and	CCONJ
ftr-381	857	9	a	a	DET
ftr-381	857	10	few	few	ADJ
ftr-381	857	11	others	other	NOUN
ftr-381	857	12	,	,	PUNCT
ftr-381	857	13	can	can	AUX
ftr-381	857	14	be	be	AUX
ftr-381	857	15	found	find	VERB
ftr-381	857	16	in	in	ADP
ftr-381	857	17	the	the	DET
ftr-381	857	18	halachic	halachic	ADJ
ftr-381	857	19	treatment	treatment	NOUN
ftr-381	857	20	of	of	ADP
ftr-381	857	21	business	business	NOUN
ftr-381	857	22	meals	meal	NOUN
ftr-381	857	23	.	.	PUNCT
ftr-381	858	1	for	for	ADP
ftr-381	858	2	instance	instance	NOUN
ftr-381	858	3	,	,	PUNCT
ftr-381	858	4	rabbi	rabbi	ADJ
ftr-381	858	5	shlomo	shlomo	PROPN
ftr-381	858	6	laniado	laniado	PROPN
ftr-381	858	7	(	(	PUNCT
ftr-381	858	8	d.	d.	PROPN
ftr-381	858	9	1793	1793	NUM
ftr-381	858	10	)	)	PUNCT
ftr-381	858	11	concluded	conclude	VERB
ftr-381	858	12	that	that	SCONJ
ftr-381	858	13	expenses	expense	NOUN
ftr-381	858	14	for	for	ADP
ftr-381	858	15	meals	meal	NOUN
ftr-381	858	16	would	would	AUX
ftr-381	858	17	have	have	AUX
ftr-381	858	18	been	be	AUX
ftr-381	858	19	incurred	incur	VERB
ftr-381	858	20	regardless	regardless	ADV
ftr-381	858	21	of	of	ADP
ftr-381	858	22	any	any	DET
ftr-381	858	23	business	business	NOUN
ftr-381	858	24	venture	venture	NOUN
ftr-381	858	25	and	and	CCONJ
ftr-381	858	26	were	be	AUX
ftr-381	858	27	really	really	ADV
ftr-381	858	28	personal	personal	ADJ
ftr-381	858	29	expenses	expense	NOUN
ftr-381	858	30	that	that	PRON
ftr-381	858	31	could	could	AUX
ftr-381	858	32	not	not	PART
ftr-381	858	33	be	be	AUX
ftr-381	858	34	considered	consider	VERB
ftr-381	858	35	when	when	SCONJ
ftr-381	858	36	determining	determine	VERB
ftr-381	858	37	income	income	NOUN
ftr-381	858	38	subject	subject	ADJ
ftr-381	858	39	to	to	ADP
ftr-381	858	40	tithe	tithe	NOUN
ftr-381	858	41	.	.	PUNCT
ftr-381	859	1	only	only	ADV
ftr-381	859	2	those	those	DET
ftr-381	859	3	costs	cost	NOUN
ftr-381	859	4	in	in	ADP
ftr-381	859	5	excess	excess	NOUN
ftr-381	859	6	of	of	ADP
ftr-381	859	7	what	what	PRON
ftr-381	859	8	one	one	PRON
ftr-381	859	9	would	would	AUX
ftr-381	859	10	normally	normally	ADV
ftr-381	859	11	have	have	AUX
ftr-381	859	12	incurred	incur	VERB
ftr-381	859	13	for	for	ADP
ftr-381	859	14	oneself	oneself	PRON
ftr-381	859	15	are	be	AUX
ftr-381	859	16	deductible	deductible	ADJ
ftr-381	859	17	.	.	PUNCT
ftr-381	860	1	rabbi	rabbi	PROPN
ftr-381	860	2	auerbach	auerbach	PROPN
ftr-381	860	3	concurs	concur	VERB
ftr-381	860	4	in	in	ADP
ftr-381	860	5	this	this	DET
ftr-381	860	6	position.120	position.120	NOUN
ftr-381	860	7	121	121	NUM
ftr-381	860	8	in	in	ADP
ftr-381	860	9	contrast	contrast	NOUN
ftr-381	860	10	,	,	PUNCT
ftr-381	860	11	rabbi	rabbi	ADJ
ftr-381	860	12	rabbi	rabbi	PROPN
ftr-381	860	13	oppenheim	oppenheim	PROPN
ftr-381	860	14	(	(	PUNCT
ftr-381	860	15	1664	1664	NUM
ftr-381	860	16	-	-	SYM
ftr-381	860	17	1736	1736	NUM
ftr-381	860	18	)	)	PUNCT
ftr-381	860	19	relied	rely	VERB
ftr-381	860	20	on	on	ADP
ftr-381	860	21	an	an	DET
ftr-381	860	22	analogy	analogy	NOUN
ftr-381	860	23	with	with	ADP
ftr-381	860	24	partnership	partnership	NOUN
ftr-381	860	25	law	law	NOUN
ftr-381	860	26	to	to	PART
ftr-381	860	27	conclude	conclude	VERB
ftr-381	860	28	that	that	SCONJ
ftr-381	860	29	business	business	NOUN
ftr-381	860	30	meals	meal	NOUN
ftr-381	860	31	should	should	AUX
ftr-381	860	32	be	be	AUX
ftr-381	860	33	deductible	deductible	ADJ
ftr-381	860	34	.	.	PUNCT
ftr-381	861	1	he	he	PRON
ftr-381	861	2	posited	posit	VERB
ftr-381	861	3	that	that	SCONJ
ftr-381	861	4	god	god	PROPN
ftr-381	861	5	is	be	AUX
ftr-381	861	6	like	like	ADP
ftr-381	861	7	a	a	DET
ftr-381	861	8	partner	partner	NOUN
ftr-381	861	9	and	and	CCONJ
ftr-381	861	10	that	that	SCONJ
ftr-381	861	11	one	one	PRON
ftr-381	861	12	should	should	AUX
ftr-381	861	13	consider	consider	VERB
ftr-381	861	14	whether	whether	SCONJ
ftr-381	861	15	the	the	DET
ftr-381	861	16	expense	expense	NOUN
ftr-381	861	17	would	would	AUX
ftr-381	861	18	be	be	AUX
ftr-381	861	19	chargeable	chargeable	ADJ
ftr-381	861	20	to	to	ADP
ftr-381	861	21	an	an	DET
ftr-381	861	22	earthly	earthly	ADJ
ftr-381	861	23	partner	partner	NOUN
ftr-381	861	24	in	in	ADP
ftr-381	861	25	determining	determine	VERB
ftr-381	861	26	whether	whether	SCONJ
ftr-381	861	27	it	it	PRON
ftr-381	861	28	was	be	AUX
ftr-381	861	29	deductible	deductible	ADJ
ftr-381	861	30	for	for	ADP
ftr-381	861	31	purposes	purpose	NOUN
ftr-381	861	32	of	of	ADP
ftr-381	861	33	maaser	maaser	NOUN
ftr-381	861	34	.	.	PUNCT
ftr-381	862	1	yechiel	yechiel	PROPN
ftr-381	862	2	michael	michael	PROPN
ftr-381	862	3	epstein	epstein	PROPN
ftr-381	862	4	(	(	PUNCT
ftr-381	862	5	1835	1835	NUM
ftr-381	862	6	-	-	SYM
ftr-381	862	7	1905)122	1905)122	NUM
ftr-381	862	8	186	186	NUM
ftr-381	862	9	florida	florida	PROPN
ftr-381	862	10	tax	tax	NOUN
ftr-381	862	11	review	review	NOUN
ftr-381	862	12	[	[	X
ftr-381	862	13	vol	vol	NOUN
ftr-381	862	14	.	.	PUNCT
ftr-381	862	15	8:1	8:1	NUM
ftr-381	862	16	123	123	NUM
ftr-381	862	17	.	.	PUNCT
ftr-381	863	1	“	"	PUNCT
ftr-381	863	2	all	all	DET
ftr-381	863	3	expenses	expense	NOUN
ftr-381	863	4	incurred	incur	VERB
ftr-381	863	5	in	in	ADP
ftr-381	863	6	the	the	DET
ftr-381	863	7	transaction	transaction	NOUN
ftr-381	863	8	including	include	VERB
ftr-381	863	9	traveling	travel	VERB
ftr-381	863	10	expenses	expense	NOUN
ftr-381	863	11	and	and	CCONJ
ftr-381	863	12	food	food	NOUN
ftr-381	863	13	and	and	CCONJ
ftr-381	863	14	drink	drink	NOUN
ftr-381	863	15	are	be	AUX
ftr-381	863	16	all	all	PRON
ftr-381	863	17	considered	consider	VERB
ftr-381	863	18	as	as	ADP
ftr-381	863	19	business	business	NOUN
ftr-381	863	20	expenses	expense	NOUN
ftr-381	863	21	and	and	CCONJ
ftr-381	863	22	can	can	AUX
ftr-381	863	23	be	be	AUX
ftr-381	863	24	deducted	deduct	VERB
ftr-381	863	25	.	.	PUNCT
ftr-381	863	26	.	.	PUNCT
ftr-381	863	27	.	.	PUNCT
ftr-381	864	1	”	"	PUNCT
ftr-381	864	2	epstein	epstein	PROPN
ftr-381	864	3	,	,	PUNCT
ftr-381	864	4	aruch	aruch	ADJ
ftr-381	864	5	hashulcan	hashulcan	NOUN
ftr-381	864	6	,	,	PUNCT
ftr-381	864	7	yoreh	yoreh	NOUN
ftr-381	864	8	de’ah	de’ah	PROPN
ftr-381	864	9	249:6	249:6	NUM
ftr-381	864	10	,	,	PUNCT
ftr-381	864	11	mk	mk	NOUN
ftr-381	864	12	at	at	ADP
ftr-381	864	13	61	61	NUM
ftr-381	864	14	.	.	PUNCT
ftr-381	864	15	124	124	NUM
ftr-381	864	16	.	.	PUNCT
ftr-381	865	1	see	see	VERB
ftr-381	865	2	part	part	NOUN
ftr-381	865	3	iv.b	iv.b	PROPN
ftr-381	865	4	,	,	PUNCT
ftr-381	865	5	supra	supra	NOUN
ftr-381	865	6	.	.	PUNCT
ftr-381	866	1	125	125	NUM
ftr-381	866	2	.	.	PUNCT
ftr-381	867	1	responsa	responsa	PROPN
ftr-381	867	2	shvut	shvut	PROPN
ftr-381	867	3	yaakov	yaakov	PROPN
ftr-381	868	1	no	no	INTJ
ftr-381	868	2	.	.	PROPN
ftr-381	868	3	50	50	NUM
ftr-381	868	4	,	,	PUNCT
ftr-381	868	5	mk	mk	NOUN
ftr-381	868	6	at	at	ADP
ftr-381	868	7	63	63	NUM
ftr-381	868	8	.	.	PUNCT
ftr-381	868	9	126	126	NUM
ftr-381	868	10	.	.	PUNCT
ftr-381	869	1	such	such	DET
ftr-381	869	2	a	a	DET
ftr-381	869	3	rule	rule	NOUN
ftr-381	869	4	presents	present	VERB
ftr-381	869	5	a	a	DET
ftr-381	869	6	similar	similar	ADJ
ftr-381	869	7	issue	issue	NOUN
ftr-381	869	8	to	to	ADP
ftr-381	869	9	that	that	PRON
ftr-381	869	10	presented	present	VERB
ftr-381	869	11	by	by	ADP
ftr-381	869	12	the	the	DET
ftr-381	869	13	rules	rule	NOUN
ftr-381	869	14	regarding	regard	VERB
ftr-381	869	15	the	the	DET
ftr-381	869	16	inclusion	inclusion	NOUN
ftr-381	869	17	of	of	ADP
ftr-381	869	18	lost	lose	VERB
ftr-381	869	19	property	property	NOUN
ftr-381	869	20	.	.	PUNCT
ftr-381	870	1	it	it	PRON
ftr-381	870	2	depends	depend	VERB
ftr-381	870	3	on	on	ADP
ftr-381	870	4	the	the	DET
ftr-381	870	5	self	self	NOUN
ftr-381	870	6	-	-	PUNCT
ftr-381	870	7	reported	report	VERB
ftr-381	870	8	intent	intent	NOUN
ftr-381	870	9	of	of	ADP
ftr-381	870	10	the	the	DET
ftr-381	870	11	person	person	NOUN
ftr-381	870	12	tithing	tithing	NOUN
ftr-381	870	13	.	.	PUNCT
ftr-381	871	1	given	give	VERB
ftr-381	871	2	the	the	DET
ftr-381	871	3	different	different	ADJ
ftr-381	871	4	compliance	compliance	NOUN
ftr-381	871	5	norms	norm	NOUN
ftr-381	871	6	and	and	CCONJ
ftr-381	871	7	enforcement	enforcement	NOUN
ftr-381	871	8	needs	need	NOUN
ftr-381	871	9	,	,	PUNCT
ftr-381	871	10	such	such	DET
ftr-381	871	11	a	a	DET
ftr-381	871	12	rule	rule	NOUN
ftr-381	871	13	would	would	AUX
ftr-381	871	14	not	not	PART
ftr-381	871	15	likely	likely	ADV
ftr-381	871	16	be	be	AUX
ftr-381	871	17	found	find	VERB
ftr-381	871	18	in	in	ADP
ftr-381	871	19	the	the	DET
ftr-381	871	20	federal	federal	ADJ
ftr-381	871	21	tax	tax	NOUN
ftr-381	871	22	system	system	NOUN
ftr-381	871	23	.	.	PUNCT
ftr-381	872	1	127	127	NUM
ftr-381	872	2	.	.	PUNCT
ftr-381	873	1	bet	bet	PROPN
ftr-381	873	2	lechem	lechem	PROPN
ftr-381	873	3	yehuda	yehuda	PROPN
ftr-381	873	4	,	,	PUNCT
ftr-381	873	5	yoreh	yoreh	NOUN
ftr-381	873	6	de’ah	de’ah	VERB
ftr-381	873	7	249:1	249:1	ADJ
ftr-381	873	8	,	,	PUNCT
ftr-381	873	9	mk	mk	NOUN
ftr-381	873	10	at	at	ADP
ftr-381	873	11	63	63	NUM
ftr-381	873	12	.	.	PUNCT
ftr-381	873	13	128	128	NUM
ftr-381	873	14	.	.	PUNCT
ftr-381	874	1	see	see	VERB
ftr-381	874	2	.	.	PUNCT
ftr-381	875	1	e.g.	e.g.	ADV
ftr-381	875	2	,	,	PUNCT
ftr-381	875	3	reverend	reverend	PROPN
ftr-381	875	4	lovejoy	lovejoy	PROPN
ftr-381	875	5	,	,	PUNCT
ftr-381	875	6	the	the	DET
ftr-381	875	7	simpsons	simpson	NOUN
ftr-381	875	8	,	,	PUNCT
ftr-381	875	9	supra	supra	PROPN
ftr-381	875	10	note	note	NOUN
ftr-381	875	11	2	2	NUM
ftr-381	875	12	(	(	PUNCT
ftr-381	875	13	“	"	PUNCT
ftr-381	875	14	and	and	CCONJ
ftr-381	875	15	once	once	ADV
ftr-381	875	16	again	again	ADV
ftr-381	875	17	tithing	tithe	VERB
ftr-381	875	18	is	be	AUX
ftr-381	875	19	10	10	NUM
ftr-381	875	20	%	%	NOUN
ftr-381	875	21	off	off	ADP
ftr-381	875	22	the	the	DET
ftr-381	875	23	top	top	NOUN
ftr-381	875	24	.	.	PUNCT
ftr-381	876	1	that	that	PRON
ftr-381	876	2	’s	’	VERB
ftr-381	876	3	gross	gross	ADJ
ftr-381	876	4	income	income	NOUN
ftr-381	876	5	,	,	PUNCT
ftr-381	876	6	not	not	PART
ftr-381	876	7	net	net	ADJ
ftr-381	876	8	.	.	PUNCT
ftr-381	877	1	please	please	INTJ
ftr-381	877	2	people	people	NOUN
ftr-381	877	3	,	,	PUNCT
ftr-381	877	4	do	do	AUX
ftr-381	877	5	n’t	not	PART
ftr-381	877	6	force	force	VERB
ftr-381	877	7	us	we	PRON
ftr-381	877	8	to	to	PART
ftr-381	877	9	audit	audit	VERB
ftr-381	877	10	.	.	PUNCT
ftr-381	877	11	.	.	PUNCT
ftr-381	878	1	.	.	PUNCT
ftr-381	878	2	”	"	PUNCT
ftr-381	878	3	)	)	PUNCT
ftr-381	879	1	.	.	PUNCT
ftr-381	880	1	concurred	concur	VERB
ftr-381	880	2	,	,	PUNCT
ftr-381	880	3	concluding	conclude	VERB
ftr-381	880	4	that	that	SCONJ
ftr-381	880	5	all	all	DET
ftr-381	880	6	traveling	travel	VERB
ftr-381	880	7	expenses	expense	NOUN
ftr-381	880	8	,	,	PUNCT
ftr-381	880	9	including	include	VERB
ftr-381	880	10	meals	meal	NOUN
ftr-381	880	11	,	,	PUNCT
ftr-381	880	12	should	should	AUX
ftr-381	880	13	properly	properly	ADV
ftr-381	880	14	be	be	AUX
ftr-381	880	15	considered	consider	VERB
ftr-381	880	16	business	business	NOUN
ftr-381	880	17	expenses.123	expenses.123	NOUN
ftr-381	880	18	rabbi	rabbi	VERB
ftr-381	880	19	yaakov	yaakov	PROPN
ftr-381	880	20	reicher	reicher	NOUN
ftr-381	880	21	(	(	PUNCT
ftr-381	880	22	1670	1670	NUM
ftr-381	880	23	-	-	SYM
ftr-381	880	24	1733	1733	NUM
ftr-381	880	25	)	)	PUNCT
ftr-381	880	26	provides	provide	VERB
ftr-381	880	27	the	the	DET
ftr-381	880	28	most	most	ADV
ftr-381	880	29	interesting	interesting	ADJ
ftr-381	880	30	rule	rule	NOUN
ftr-381	880	31	.	.	PUNCT
ftr-381	881	1	relying	rely	VERB
ftr-381	881	2	on	on	ADP
ftr-381	881	3	rabbi	rabbi	PROPN
ftr-381	881	4	oppenheim	oppenheim	PROPN
ftr-381	881	5	’s	’s	PART
ftr-381	881	6	distinction	distinction	NOUN
ftr-381	881	7	between	between	ADP
ftr-381	881	8	the	the	DET
ftr-381	881	9	miraculous	miraculous	ADJ
ftr-381	881	10	nature	nature	NOUN
ftr-381	881	11	of	of	ADP
ftr-381	881	12	agricultural	agricultural	ADJ
ftr-381	881	13	income	income	NOUN
ftr-381	881	14	and	and	CCONJ
ftr-381	881	15	the	the	DET
ftr-381	881	16	pedstrian	pedstrian	ADJ
ftr-381	881	17	provenance	provenance	NOUN
ftr-381	881	18	of	of	ADP
ftr-381	881	19	normal	normal	ADJ
ftr-381	881	20	business	business	NOUN
ftr-381	881	21	income,124	income,124	PROPN
ftr-381	881	22	rabbi	rabbi	PROPN
ftr-381	881	23	reicher	reicher	NOUN
ftr-381	881	24	concluded	conclude	VERB
ftr-381	881	25	that	that	SCONJ
ftr-381	881	26	deductions	deduction	NOUN
ftr-381	881	27	should	should	AUX
ftr-381	881	28	be	be	AUX
ftr-381	881	29	allowed	allow	VERB
ftr-381	881	30	for	for	ADP
ftr-381	881	31	business	business	NOUN
ftr-381	881	32	meals	meal	NOUN
ftr-381	881	33	if	if	SCONJ
ftr-381	881	34	a	a	DET
ftr-381	881	35	person	person	NOUN
ftr-381	881	36	went	go	VERB
ftr-381	881	37	on	on	ADP
ftr-381	881	38	a	a	DET
ftr-381	881	39	trip	trip	NOUN
ftr-381	881	40	intending	intend	VERB
ftr-381	881	41	to	to	AUX
ftr-381	881	42	transact	transact	VERB
ftr-381	881	43	business	business	NOUN
ftr-381	881	44	,	,	PUNCT
ftr-381	881	45	but	but	CCONJ
ftr-381	881	46	not	not	PART
ftr-381	881	47	if	if	SCONJ
ftr-381	881	48	he	he	PRON
ftr-381	881	49	traveled	travel	VERB
ftr-381	881	50	simply	simply	ADV
ftr-381	881	51	open	open	ADJ
ftr-381	881	52	to	to	ADP
ftr-381	881	53	the	the	DET
ftr-381	881	54	possibility	possibility	NOUN
ftr-381	881	55	that	that	SCONJ
ftr-381	881	56	business	business	NOUN
ftr-381	881	57	could	could	AUX
ftr-381	881	58	be	be	AUX
ftr-381	881	59	conducted	conduct	VERB
ftr-381	881	60	.	.	PUNCT
ftr-381	882	1	he	he	PRON
ftr-381	882	2	reasoned125	reasoned125	VERB
ftr-381	882	3	that	that	SCONJ
ftr-381	882	4	spontaneous	spontaneous	ADJ
ftr-381	882	5	business	business	NOUN
ftr-381	882	6	was	be	AUX
ftr-381	882	7	akin	akin	ADJ
ftr-381	882	8	to	to	ADP
ftr-381	882	9	the	the	DET
ftr-381	882	10	miraculous	miraculous	ADJ
ftr-381	882	11	growth	growth	NOUN
ftr-381	882	12	of	of	ADP
ftr-381	882	13	produce	produce	NOUN
ftr-381	882	14	.	.	PUNCT
ftr-381	883	1	as	as	SCONJ
ftr-381	883	2	deductions	deduction	NOUN
ftr-381	883	3	were	be	AUX
ftr-381	883	4	not	not	PART
ftr-381	883	5	allowed	allow	VERB
ftr-381	883	6	in	in	ADP
ftr-381	883	7	agricultural	agricultural	ADJ
ftr-381	883	8	tithing	tithing	NOUN
ftr-381	883	9	as	as	ADP
ftr-381	883	10	a	a	DET
ftr-381	883	11	consequence	consequence	NOUN
ftr-381	883	12	of	of	ADP
ftr-381	883	13	the	the	DET
ftr-381	883	14	miraculous	miraculous	ADJ
ftr-381	883	15	provenance	provenance	NOUN
ftr-381	883	16	of	of	ADP
ftr-381	883	17	agricultural	agricultural	ADJ
ftr-381	883	18	income	income	NOUN
ftr-381	883	19	,	,	PUNCT
ftr-381	883	20	deductions	deduction	NOUN
ftr-381	883	21	for	for	ADP
ftr-381	883	22	business	business	NOUN
ftr-381	883	23	meals	meal	NOUN
ftr-381	883	24	should	should	AUX
ftr-381	883	25	not	not	PART
ftr-381	883	26	be	be	AUX
ftr-381	883	27	allowed	allow	VERB
ftr-381	883	28	where	where	SCONJ
ftr-381	883	29	business	business	NOUN
ftr-381	883	30	“	"	PUNCT
ftr-381	883	31	miraculously	miraculously	ADV
ftr-381	883	32	”	"	PUNCT
ftr-381	883	33	occurred	occur	VERB
ftr-381	883	34	.	.	PUNCT
ftr-381	884	1	in	in	ADP
ftr-381	884	2	contrast,126	contrast,126	NOUN
ftr-381	884	3	intended	intend	VERB
ftr-381	884	4	business	business	NOUN
ftr-381	884	5	was	be	AUX
ftr-381	884	6	caused	cause	VERB
ftr-381	884	7	by	by	ADP
ftr-381	884	8	human	human	ADJ
ftr-381	884	9	endeavor	endeavor	NOUN
ftr-381	884	10	.	.	PUNCT
ftr-381	885	1	he	he	PRON
ftr-381	885	2	thus	thus	ADV
ftr-381	885	3	permitted	permit	VERB
ftr-381	885	4	deductions	deduction	NOUN
ftr-381	885	5	in	in	ADP
ftr-381	885	6	such	such	ADJ
ftr-381	885	7	cases	case	NOUN
ftr-381	885	8	.	.	PUNCT
ftr-381	886	1	rabbi	rabbi	PROPN
ftr-381	886	2	zvi	zvi	PROPN
ftr-381	886	3	ben	ben	PROPN
ftr-381	886	4	azriel	azriel	PROPN
ftr-381	886	5	of	of	ADP
ftr-381	886	6	alik	alik	PROPN
ftr-381	886	7	(	(	PUNCT
ftr-381	886	8	c.	c.	PROPN
ftr-381	886	9	1720	1720	NUM
ftr-381	886	10	)	)	PUNCT
ftr-381	886	11	rejected	reject	VERB
ftr-381	886	12	this	this	DET
ftr-381	886	13	view	view	NOUN
ftr-381	886	14	,	,	PUNCT
ftr-381	886	15	arguing	argue	VERB
ftr-381	886	16	that	that	SCONJ
ftr-381	886	17	,	,	PUNCT
ftr-381	886	18	even	even	ADV
ftr-381	886	19	where	where	SCONJ
ftr-381	886	20	business	business	NOUN
ftr-381	886	21	was	be	AUX
ftr-381	886	22	intended	intend	VERB
ftr-381	886	23	,	,	PUNCT
ftr-381	886	24	the	the	DET
ftr-381	886	25	risks	risk	NOUN
ftr-381	886	26	of	of	ADP
ftr-381	886	27	failure	failure	NOUN
ftr-381	886	28	were	be	AUX
ftr-381	886	29	significant	significant	ADJ
ftr-381	886	30	.	.	PUNCT
ftr-381	887	1	he	he	PRON
ftr-381	887	2	beleived	beleive	VERB
ftr-381	887	3	that	that	SCONJ
ftr-381	887	4	the	the	DET
ftr-381	887	5	distinction	distinction	NOUN
ftr-381	887	6	between	between	ADP
ftr-381	887	7	intended	intended	ADJ
ftr-381	887	8	and	and	CCONJ
ftr-381	887	9	spontaneous	spontaneous	ADJ
ftr-381	887	10	business	business	NOUN
ftr-381	887	11	could	could	AUX
ftr-381	887	12	not	not	PART
ftr-381	887	13	be	be	AUX
ftr-381	887	14	maintained	maintain	VERB
ftr-381	887	15	and	and	CCONJ
ftr-381	887	16	concluded	conclude	VERB
ftr-381	887	17	that	that	SCONJ
ftr-381	887	18	the	the	DET
ftr-381	887	19	general	general	ADJ
ftr-381	887	20	rule	rule	NOUN
ftr-381	887	21	allowing	allow	VERB
ftr-381	887	22	business	business	NOUN
ftr-381	887	23	expense	expense	NOUN
ftr-381	887	24	deductions	deduction	NOUN
ftr-381	887	25	should	should	AUX
ftr-381	887	26	govern	govern	VERB
ftr-381	887	27	both	both	DET
ftr-381	887	28	cases	case	NOUN
ftr-381	887	29	.	.	PUNCT
ftr-381	888	1	thus	thus	ADV
ftr-381	888	2	,	,	PUNCT
ftr-381	888	3	he	he	PRON
ftr-381	888	4	held	hold	VERB
ftr-381	888	5	that	that	SCONJ
ftr-381	888	6	the	the	DET
ftr-381	888	7	entire	entire	ADJ
ftr-381	888	8	cost	cost	NOUN
ftr-381	888	9	of	of	ADP
ftr-381	888	10	a	a	DET
ftr-381	888	11	business	business	NOUN
ftr-381	888	12	meal	meal	NOUN
ftr-381	888	13	should	should	AUX
ftr-381	888	14	be	be	AUX
ftr-381	888	15	deductible	deductible	ADJ
ftr-381	888	16	,	,	PUNCT
ftr-381	888	17	regardless	regardless	ADV
ftr-381	888	18	of	of	ADP
ftr-381	888	19	intent.127	intent.127	NOUN
ftr-381	888	20	although	although	SCONJ
ftr-381	888	21	the	the	DET
ftr-381	888	22	tithing	tithing	NOUN
ftr-381	888	23	rules	rule	NOUN
ftr-381	888	24	and	and	CCONJ
ftr-381	888	25	tax	tax	NOUN
ftr-381	888	26	rules	rule	NOUN
ftr-381	888	27	are	be	AUX
ftr-381	888	28	quite	quite	ADV
ftr-381	888	29	similar	similar	ADJ
ftr-381	888	30	(	(	PUNCT
ftr-381	888	31	other	other	ADJ
ftr-381	888	32	than	than	ADP
ftr-381	888	33	rabbi	rabbi	ADJ
ftr-381	888	34	reicher	reicher	NOUN
ftr-381	888	35	’s	’s	PART
ftr-381	888	36	intent	intent	NOUN
ftr-381	888	37	-	-	PUNCT
ftr-381	888	38	based	base	VERB
ftr-381	888	39	rule	rule	NOUN
ftr-381	888	40	and	and	CCONJ
ftr-381	888	41	the	the	DET
ftr-381	888	42	current	current	ADJ
ftr-381	888	43	,	,	PUNCT
ftr-381	888	44	arbitrary	arbitrary	ADJ
ftr-381	888	45	tax	tax	NOUN
ftr-381	888	46	rule	rule	NOUN
ftr-381	888	47	)	)	PUNCT
ftr-381	888	48	,	,	PUNCT
ftr-381	888	49	one	one	NUM
ftr-381	888	50	important	important	ADJ
ftr-381	888	51	difference	difference	NOUN
ftr-381	888	52	bears	bear	NOUN
ftr-381	888	53	mentioning	mention	VERB
ftr-381	888	54	.	.	PUNCT
ftr-381	889	1	the	the	DET
ftr-381	889	2	tax	tax	NOUN
ftr-381	889	3	laws	law	NOUN
ftr-381	889	4	described	describe	VERB
ftr-381	889	5	above	above	ADP
ftr-381	889	6	followed	follow	VERB
ftr-381	889	7	each	each	DET
ftr-381	889	8	other	other	ADJ
ftr-381	889	9	seriatim	seriatim	NOUN
ftr-381	889	10	.	.	PUNCT
ftr-381	890	1	in	in	ADP
ftr-381	890	2	contrast	contrast	NOUN
ftr-381	890	3	,	,	PUNCT
ftr-381	890	4	the	the	DET
ftr-381	890	5	tithing	tithing	NOUN
ftr-381	890	6	rules	rule	NOUN
ftr-381	890	7	co	co	NOUN
ftr-381	890	8	-	-	VERB
ftr-381	890	9	exist	exist	VERB
ftr-381	890	10	.	.	PUNCT
ftr-381	891	1	thus	thus	ADV
ftr-381	891	2	,	,	PUNCT
ftr-381	891	3	those	those	PRON
ftr-381	891	4	seeking	seek	VERB
ftr-381	891	5	to	to	ADP
ftr-381	891	6	tithe	tithe	PRON
ftr-381	891	7	must	must	AUX
ftr-381	891	8	determine	determine	VERB
ftr-381	891	9	for	for	ADP
ftr-381	891	10	themselves	themselves	PRON
ftr-381	891	11	,	,	PUNCT
ftr-381	891	12	with	with	ADP
ftr-381	891	13	the	the	DET
ftr-381	891	14	aid	aid	NOUN
ftr-381	891	15	of	of	ADP
ftr-381	891	16	their	their	PRON
ftr-381	891	17	rabbi	rabbi	NOUN
ftr-381	891	18	,	,	PUNCT
ftr-381	891	19	which	which	PRON
ftr-381	891	20	rule	rule	VERB
ftr-381	891	21	to	to	PART
ftr-381	891	22	follow	follow	VERB
ftr-381	891	23	.	.	PUNCT
ftr-381	892	1	3	3	X
ftr-381	892	2	.	.	X
ftr-381	892	3	civil	civil	ADJ
ftr-381	892	4	taxes	taxis	NOUN
ftr-381	892	5	one	one	NUM
ftr-381	892	6	of	of	ADP
ftr-381	892	7	the	the	DET
ftr-381	892	8	persistent	persistent	ADJ
ftr-381	892	9	questions	question	NOUN
ftr-381	892	10	in	in	ADP
ftr-381	892	11	tithing	tithing	NOUN
ftr-381	892	12	is	be	AUX
ftr-381	892	13	whether	whether	SCONJ
ftr-381	892	14	one	one	PRON
ftr-381	892	15	may	may	AUX
ftr-381	892	16	deduct	deduct	VERB
ftr-381	892	17	civil	civil	ADJ
ftr-381	892	18	taxes	taxis	NOUN
ftr-381	892	19	from	from	ADP
ftr-381	892	20	one	one	NUM
ftr-381	892	21	’s	’s	PART
ftr-381	892	22	income	income	NOUN
ftr-381	892	23	when	when	SCONJ
ftr-381	892	24	figuring	figure	VERB
ftr-381	892	25	out	out	ADP
ftr-381	892	26	the	the	DET
ftr-381	892	27	amount	amount	NOUN
ftr-381	892	28	on	on	ADP
ftr-381	892	29	which	which	PRON
ftr-381	892	30	to	to	ADP
ftr-381	892	31	tithe.128	tithe.128	ADP
ftr-381	892	32	2007	2007	NUM
ftr-381	892	33	]	]	X
ftr-381	892	34	maaser	maaser	ADJ
ftr-381	892	35	kesafim	kesafim	NOUN
ftr-381	892	36	and	and	CCONJ
ftr-381	892	37	the	the	DET
ftr-381	892	38	development	development	NOUN
ftr-381	892	39	of	of	ADP
ftr-381	892	40	tax	tax	NOUN
ftr-381	892	41	law	law	NOUN
ftr-381	892	42	187	187	NUM
ftr-381	892	43	129	129	NUM
ftr-381	892	44	.	.	PUNCT
ftr-381	893	1	under	under	ADP
ftr-381	893	2	this	this	DET
ftr-381	893	3	theory	theory	NOUN
ftr-381	893	4	,	,	PUNCT
ftr-381	893	5	taxpayers	taxpayer	NOUN
ftr-381	893	6	with	with	ADP
ftr-381	893	7	similar	similar	ADJ
ftr-381	893	8	means	mean	NOUN
ftr-381	893	9	should	should	AUX
ftr-381	893	10	be	be	AUX
ftr-381	893	11	subjected	subject	VERB
ftr-381	893	12	to	to	ADP
ftr-381	893	13	the	the	DET
ftr-381	893	14	same	same	ADJ
ftr-381	893	15	level	level	NOUN
ftr-381	893	16	of	of	ADP
ftr-381	893	17	tax	tax	NOUN
ftr-381	893	18	.	.	PUNCT
ftr-381	894	1	those	those	PRON
ftr-381	894	2	who	who	PRON
ftr-381	894	3	pay	pay	VERB
ftr-381	894	4	more	more	ADJ
ftr-381	894	5	in	in	ADP
ftr-381	894	6	state	state	NOUN
ftr-381	894	7	taxes	taxis	NOUN
ftr-381	894	8	have	have	VERB
ftr-381	894	9	lower	low	ADJ
ftr-381	894	10	after	after	ADP
ftr-381	894	11	-	-	PUNCT
ftr-381	894	12	tax	tax	NOUN
ftr-381	894	13	incomes	income	NOUN
ftr-381	894	14	and	and	CCONJ
ftr-381	894	15	therefore	therefore	ADV
ftr-381	894	16	should	should	AUX
ftr-381	894	17	not	not	PART
ftr-381	894	18	be	be	AUX
ftr-381	894	19	subject	subject	ADJ
ftr-381	894	20	to	to	ADP
ftr-381	894	21	the	the	DET
ftr-381	894	22	same	same	ADJ
ftr-381	894	23	level	level	NOUN
ftr-381	894	24	of	of	ADP
ftr-381	894	25	tax	tax	NOUN
ftr-381	894	26	.	.	PUNCT
ftr-381	895	1	allowing	allow	VERB
ftr-381	895	2	a	a	DET
ftr-381	895	3	deduction	deduction	NOUN
ftr-381	895	4	for	for	ADP
ftr-381	895	5	state	state	NOUN
ftr-381	895	6	taxes	taxis	NOUN
ftr-381	895	7	addresses	address	VERB
ftr-381	895	8	this	this	DET
ftr-381	895	9	concern	concern	NOUN
ftr-381	895	10	.	.	PUNCT
ftr-381	896	1	see	see	VERB
ftr-381	896	2	william	william	PROPN
ftr-381	896	3	vickrey	vickrey	PROPN
ftr-381	896	4	,	,	PUNCT
ftr-381	896	5	agenda	agenda	NOUN
ftr-381	896	6	for	for	ADP
ftr-381	896	7	progressive	progressive	ADJ
ftr-381	896	8	taxation	taxation	NOUN
ftr-381	896	9	18	18	NUM
ftr-381	896	10	-	-	SYM
ftr-381	896	11	24	24	NUM
ftr-381	896	12	(	(	PUNCT
ftr-381	896	13	1947	1947	NUM
ftr-381	896	14	)	)	PUNCT
ftr-381	896	15	.	.	PUNCT
ftr-381	897	1	130	130	NUM
ftr-381	897	2	.	.	PUNCT
ftr-381	898	1	under	under	ADP
ftr-381	898	2	this	this	DET
ftr-381	898	3	theory	theory	NOUN
ftr-381	898	4	,	,	PUNCT
ftr-381	898	5	the	the	DET
ftr-381	898	6	federal	federal	ADJ
ftr-381	898	7	government	government	NOUN
ftr-381	898	8	subsidizes	subsidize	VERB
ftr-381	898	9	state	state	NOUN
ftr-381	898	10	and	and	CCONJ
ftr-381	898	11	local	local	ADJ
ftr-381	898	12	spending	spending	NOUN
ftr-381	898	13	by	by	ADP
ftr-381	898	14	allowing	allow	VERB
ftr-381	898	15	a	a	DET
ftr-381	898	16	deduction	deduction	NOUN
ftr-381	898	17	for	for	ADP
ftr-381	898	18	state	state	NOUN
ftr-381	898	19	and	and	CCONJ
ftr-381	898	20	local	local	ADJ
ftr-381	898	21	taxes	taxis	NOUN
ftr-381	898	22	.	.	PUNCT
ftr-381	899	1	some	some	PRON
ftr-381	899	2	have	have	AUX
ftr-381	899	3	argued	argue	VERB
ftr-381	899	4	that	that	SCONJ
ftr-381	899	5	this	this	DET
ftr-381	899	6	subsidy	subsidy	NOUN
ftr-381	899	7	is	be	AUX
ftr-381	899	8	warranted	warrant	VERB
ftr-381	899	9	because	because	SCONJ
ftr-381	899	10	states	state	NOUN
ftr-381	899	11	do	do	AUX
ftr-381	899	12	not	not	PART
ftr-381	899	13	take	take	VERB
ftr-381	899	14	into	into	ADP
ftr-381	899	15	account	account	NOUN
ftr-381	899	16	the	the	DET
ftr-381	899	17	benefits	benefit	NOUN
ftr-381	899	18	they	they	PRON
ftr-381	899	19	create	create	VERB
ftr-381	899	20	but	but	CCONJ
ftr-381	899	21	can	can	AUX
ftr-381	899	22	not	not	PART
ftr-381	899	23	capture	capture	VERB
ftr-381	899	24	when	when	SCONJ
ftr-381	899	25	setting	set	VERB
ftr-381	899	26	tax	tax	NOUN
ftr-381	899	27	rates	rate	NOUN
ftr-381	899	28	.	.	PUNCT
ftr-381	900	1	allowing	allow	VERB
ftr-381	900	2	a	a	DET
ftr-381	900	3	subsidy	subsidy	NOUN
ftr-381	900	4	encourages	encourage	VERB
ftr-381	900	5	them	they	PRON
ftr-381	900	6	to	to	PART
ftr-381	900	7	collect	collect	VERB
ftr-381	900	8	and	and	CCONJ
ftr-381	900	9	spend	spend	VERB
ftr-381	900	10	more	more	ADJ
ftr-381	900	11	than	than	SCONJ
ftr-381	900	12	they	they	PRON
ftr-381	900	13	otherwise	otherwise	ADV
ftr-381	900	14	would	would	AUX
ftr-381	900	15	.	.	PUNCT
ftr-381	901	1	see	see	VERB
ftr-381	901	2	,	,	PUNCT
ftr-381	901	3	e.g.	e.g.	ADV
ftr-381	901	4	,	,	PUNCT
ftr-381	901	5	brookes	brook	VERB
ftr-381	901	6	d.	d.	PROPN
ftr-381	901	7	billman	billman	PROPN
ftr-381	901	8	,	,	PUNCT
ftr-381	901	9	jr	jr	PROPN
ftr-381	901	10	.	.	PROPN
ftr-381	901	11	&	&	CCONJ
ftr-381	901	12	noël	noël	PROPN
ftr-381	901	13	b.	b.	PROPN
ftr-381	901	14	cunningham	cunningham	PROPN
ftr-381	901	15	,	,	PUNCT
ftr-381	901	16	nonbusiness	nonbusiness	ADJ
ftr-381	901	17	state	state	NOUN
ftr-381	901	18	and	and	CCONJ
ftr-381	901	19	local	local	ADJ
ftr-381	901	20	taxes	taxis	NOUN
ftr-381	901	21	:	:	PUNCT
ftr-381	901	22	the	the	DET
ftr-381	901	23	case	case	NOUN
ftr-381	901	24	for	for	ADP
ftr-381	901	25	deductibility	deductibility	NOUN
ftr-381	901	26	,	,	PUNCT
ftr-381	901	27	28	28	NUM
ftr-381	901	28	tax	tax	NOUN
ftr-381	901	29	notes	note	NOUN
ftr-381	901	30	1107	1107	NUM
ftr-381	901	31	(	(	PUNCT
ftr-381	901	32	1985	1985	NUM
ftr-381	901	33	)	)	PUNCT
ftr-381	901	34	.	.	PUNCT
ftr-381	902	1	others	other	NOUN
ftr-381	902	2	have	have	AUX
ftr-381	902	3	argued	argue	VERB
ftr-381	902	4	that	that	SCONJ
ftr-381	902	5	the	the	DET
ftr-381	902	6	subsidy	subsidy	NOUN
ftr-381	902	7	encourages	encourage	VERB
ftr-381	902	8	progressivity	progressivity	NOUN
ftr-381	902	9	at	at	ADP
ftr-381	902	10	the	the	DET
ftr-381	902	11	wrong	wrong	ADJ
ftr-381	902	12	level	level	NOUN
ftr-381	902	13	of	of	ADP
ftr-381	902	14	government	government	NOUN
ftr-381	902	15	and	and	CCONJ
ftr-381	902	16	that	that	SCONJ
ftr-381	902	17	it	it	PRON
ftr-381	902	18	should	should	AUX
ftr-381	902	19	be	be	AUX
ftr-381	902	20	revised	revise	VERB
ftr-381	902	21	.	.	PUNCT
ftr-381	903	1	see	see	VERB
ftr-381	903	2	,	,	PUNCT
ftr-381	903	3	e.g.	e.g.	ADV
ftr-381	903	4	,	,	PUNCT
ftr-381	903	5	kirk	kirk	PROPN
ftr-381	903	6	stark	stark	PROPN
ftr-381	903	7	,	,	PUNCT
ftr-381	903	8	fiscal	fiscal	ADJ
ftr-381	903	9	federalism	federalism	NOUN
ftr-381	903	10	and	and	CCONJ
ftr-381	903	11	tax	tax	NOUN
ftr-381	903	12	progressivity	progressivity	NOUN
ftr-381	903	13	:	:	PUNCT
ftr-381	903	14	should	should	AUX
ftr-381	903	15	the	the	DET
ftr-381	903	16	federal	federal	ADJ
ftr-381	903	17	income	income	NOUN
ftr-381	903	18	tax	tax	NOUN
ftr-381	903	19	encourage	encourage	VERB
ftr-381	903	20	state	state	NOUN
ftr-381	903	21	and	and	CCONJ
ftr-381	903	22	local	local	ADJ
ftr-381	903	23	redistribution	redistribution	NOUN
ftr-381	903	24	?	?	PUNCT
ftr-381	903	25	,	,	PUNCT
ftr-381	903	26	51	51	NUM
ftr-381	903	27	ucla	ucla	PROPN
ftr-381	903	28	l.	l.	PROPN
ftr-381	903	29	rev	rev	PROPN
ftr-381	903	30	.	.	PROPN
ftr-381	903	31	1389	1389	NUM
ftr-381	903	32	(	(	PUNCT
ftr-381	903	33	2004	2004	NUM
ftr-381	903	34	)	)	PUNCT
ftr-381	903	35	.	.	PUNCT
ftr-381	904	1	131	131	X
ftr-381	904	2	.	.	PUNCT
ftr-381	905	1	for	for	ADP
ftr-381	905	2	a	a	DET
ftr-381	905	3	review	review	NOUN
ftr-381	905	4	of	of	ADP
ftr-381	905	5	the	the	DET
ftr-381	905	6	literature	literature	NOUN
ftr-381	905	7	on	on	ADP
ftr-381	905	8	the	the	DET
ftr-381	905	9	justifications	justification	NOUN
ftr-381	905	10	for	for	ADP
ftr-381	905	11	and	and	CCONJ
ftr-381	905	12	challenges	challenge	NOUN
ftr-381	905	13	to	to	ADP
ftr-381	905	14	the	the	DET
ftr-381	905	15	deduction	deduction	NOUN
ftr-381	905	16	for	for	ADP
ftr-381	905	17	state	state	NOUN
ftr-381	905	18	taxes	taxis	NOUN
ftr-381	905	19	,	,	PUNCT
ftr-381	905	20	see	see	VERB
ftr-381	905	21	brian	brian	PROPN
ftr-381	905	22	galle	galle	PROPN
ftr-381	905	23	,	,	PUNCT
ftr-381	905	24	a	a	DET
ftr-381	905	25	republic	republic	NOUN
ftr-381	905	26	of	of	ADP
ftr-381	905	27	the	the	DET
ftr-381	905	28	mind	mind	NOUN
ftr-381	905	29	:	:	PUNCT
ftr-381	905	30	cognitive	cognitive	ADJ
ftr-381	905	31	biases	bias	NOUN
ftr-381	905	32	,	,	PUNCT
ftr-381	905	33	fiscal	fiscal	ADJ
ftr-381	905	34	federalism	federalism	NOUN
ftr-381	905	35	,	,	PUNCT
ftr-381	905	36	and	and	CCONJ
ftr-381	905	37	section	section	NOUN
ftr-381	905	38	164	164	NUM
ftr-381	905	39	of	of	ADP
ftr-381	905	40	the	the	DET
ftr-381	905	41	tax	tax	NOUN
ftr-381	905	42	code	code	NOUN
ftr-381	905	43	,	,	PUNCT
ftr-381	905	44	82	82	NUM
ftr-381	905	45	indiana	indiana	PROPN
ftr-381	905	46	law	law	PROPN
ftr-381	905	47	review	review	VERB
ftr-381	905	48	711	711	NUM
ftr-381	905	49	(	(	PUNCT
ftr-381	905	50	2007	2007	NUM
ftr-381	905	51	)	)	PUNCT
ftr-381	905	52	.	.	PUNCT
ftr-381	906	1	132	132	NUM
ftr-381	906	2	.	.	X
ftr-381	907	1	for	for	ADP
ftr-381	907	2	a	a	DET
ftr-381	907	3	discussion	discussion	NOUN
ftr-381	907	4	of	of	ADP
ftr-381	907	5	the	the	DET
ftr-381	907	6	efforts	effort	NOUN
ftr-381	907	7	to	to	PART
ftr-381	907	8	eliminate	eliminate	VERB
ftr-381	907	9	the	the	DET
ftr-381	907	10	deduction	deduction	NOUN
ftr-381	907	11	for	for	ADP
ftr-381	907	12	state	state	NOUN
ftr-381	907	13	taxes	taxis	NOUN
ftr-381	907	14	during	during	ADP
ftr-381	907	15	the	the	DET
ftr-381	907	16	run	run	NOUN
ftr-381	907	17	-	-	PUNCT
ftr-381	907	18	up	up	NOUN
ftr-381	907	19	to	to	ADP
ftr-381	907	20	the	the	DET
ftr-381	907	21	1986	1986	NUM
ftr-381	907	22	tax	tax	NOUN
ftr-381	907	23	act	act	NOUN
ftr-381	907	24	,	,	PUNCT
ftr-381	907	25	see	see	VERB
ftr-381	907	26	jeffery	jeffery	PROPN
ftr-381	907	27	h.	h.	PROPN
ftr-381	907	28	birnbaum	birnbaum	PROPN
ftr-381	907	29	and	and	CCONJ
ftr-381	907	30	alan	alan	PROPN
ftr-381	907	31	s.	s.	PROPN
ftr-381	907	32	murray	murray	PROPN
ftr-381	907	33	,	,	PUNCT
ftr-381	907	34	showdown	showdown	VERB
ftr-381	907	35	at	at	ADP
ftr-381	907	36	gucci	gucci	PROPN
ftr-381	907	37	gulch	gulch	PROPN
ftr-381	907	38	:	:	PUNCT
ftr-381	908	1	lawmakers	lawmaker	NOUN
ftr-381	908	2	,	,	PUNCT
ftr-381	908	3	lobbyists	lobbyist	NOUN
ftr-381	908	4	and	and	CCONJ
ftr-381	908	5	the	the	DET
ftr-381	908	6	unlikely	unlikely	ADJ
ftr-381	908	7	triumph	triumph	NOUN
ftr-381	908	8	of	of	ADP
ftr-381	908	9	tax	tax	NOUN
ftr-381	908	10	reform	reform	NOUN
ftr-381	908	11	(	(	PUNCT
ftr-381	908	12	1987	1987	NUM
ftr-381	908	13	)	)	PUNCT
ftr-381	908	14	.	.	PUNCT
ftr-381	909	1	133	133	NUM
ftr-381	909	2	.	.	PUNCT
ftr-381	910	1	irc	irc	PROPN
ftr-381	910	2	§	§	PROPN
ftr-381	910	3	164	164	NUM
ftr-381	910	4	.	.	PUNCT
ftr-381	911	1	state	state	NOUN
ftr-381	911	2	taxes	taxis	NOUN
ftr-381	911	3	are	be	AUX
ftr-381	911	4	not	not	PART
ftr-381	911	5	deductible	deductible	ADJ
ftr-381	911	6	under	under	ADP
ftr-381	911	7	the	the	DET
ftr-381	911	8	alternative	alternative	ADJ
ftr-381	911	9	minimum	minimum	ADJ
ftr-381	911	10	tax	tax	NOUN
ftr-381	911	11	.	.	PUNCT
ftr-381	912	1	irc	irc	PROPN
ftr-381	912	2	§	§	PROPN
ftr-381	912	3	56(b)(1)(a)(ii	56(b)(1)(a)(ii	NUM
ftr-381	912	4	)	)	PUNCT
ftr-381	912	5	.	.	PUNCT
ftr-381	913	1	134.staff	134.staff	NUM
ftr-381	913	2	of	of	ADP
ftr-381	913	3	joint	joint	ADJ
ftr-381	913	4	comm	comm	NOUN
ftr-381	913	5	.	.	PUNCT
ftr-381	914	1	on	on	ADP
ftr-381	914	2	tax’n	tax’n	NUM
ftr-381	914	3	.	.	PUNCT
ftr-381	914	4	99th	99th	ADJ
ftr-381	914	5	cong	cong	NOUN
ftr-381	914	6	.	.	PROPN
ftr-381	914	7	,	,	PUNCT
ftr-381	914	8	2d	2d	NUM
ftr-381	914	9	sess	sess	NOUN
ftr-381	914	10	.	.	PUNCT
ftr-381	914	11	,	,	PUNCT
ftr-381	914	12	general	general	ADJ
ftr-381	914	13	explanation	explanation	NOUN
ftr-381	914	14	of	of	ADP
ftr-381	914	15	the	the	DET
ftr-381	914	16	tax	tax	NOUN
ftr-381	914	17	reform	reform	NOUN
ftr-381	914	18	act	act	NOUN
ftr-381	914	19	of	of	ADP
ftr-381	914	20	1986	1986	NUM
ftr-381	914	21	at	at	ADP
ftr-381	914	22	47	47	NUM
ftr-381	914	23	(	(	PUNCT
ftr-381	914	24	comm	comm	NOUN
ftr-381	914	25	.	.	PUNCT
ftr-381	915	1	print	print	NOUN
ftr-381	915	2	1987	1987	NUM
ftr-381	915	3	)	)	PUNCT
ftr-381	915	4	.	.	PUNCT
ftr-381	916	1	(	(	PUNCT
ftr-381	916	2	“	"	PUNCT
ftr-381	916	3	to	to	ADP
ftr-381	916	4	the	the	DET
ftr-381	916	5	extent	extent	NOUN
ftr-381	916	6	that	that	SCONJ
ftr-381	916	7	sales	sale	NOUN
ftr-381	916	8	taxes	taxis	NOUN
ftr-381	916	9	are	be	AUX
ftr-381	916	10	costs	cost	NOUN
ftr-381	916	11	of	of	ADP
ftr-381	916	12	purchasing	purchase	VERB
ftr-381	916	13	coumer	coumer	NOUN
ftr-381	916	14	products	product	NOUN
ftr-381	916	15	or	or	CCONJ
ftr-381	916	16	other	other	ADJ
ftr-381	916	17	items	item	NOUN
ftr-381	916	18	representing	represent	VERB
ftr-381	916	19	voluntary	voluntary	ADJ
ftr-381	916	20	this	this	DET
ftr-381	916	21	same	same	ADJ
ftr-381	916	22	question	question	NOUN
ftr-381	916	23	–	–	PUNCT
ftr-381	916	24	whether	whether	SCONJ
ftr-381	916	25	to	to	PART
ftr-381	916	26	allow	allow	VERB
ftr-381	916	27	a	a	DET
ftr-381	916	28	deduction	deduction	NOUN
ftr-381	916	29	for	for	ADP
ftr-381	916	30	state	state	NOUN
ftr-381	916	31	taxes	taxis	NOUN
ftr-381	916	32	–	–	PUNCT
ftr-381	916	33	arises	arise	VERB
ftr-381	916	34	in	in	ADP
ftr-381	916	35	the	the	DET
ftr-381	916	36	context	context	NOUN
ftr-381	916	37	of	of	ADP
ftr-381	916	38	federal	federal	ADJ
ftr-381	916	39	income	income	NOUN
ftr-381	916	40	taxation	taxation	NOUN
ftr-381	916	41	.	.	PUNCT
ftr-381	917	1	both	both	DET
ftr-381	917	2	congress	congress	PROPN
ftr-381	917	3	and	and	CCONJ
ftr-381	917	4	the	the	DET
ftr-381	917	5	jewish	jewish	ADJ
ftr-381	917	6	authorities	authority	NOUN
ftr-381	917	7	allow	allow	VERB
ftr-381	917	8	such	such	ADJ
ftr-381	917	9	deductions	deduction	NOUN
ftr-381	917	10	,	,	PUNCT
ftr-381	917	11	though	though	SCONJ
ftr-381	917	12	the	the	DET
ftr-381	917	13	reasons	reason	NOUN
ftr-381	917	14	given	give	VERB
ftr-381	917	15	differ	differ	VERB
ftr-381	917	16	significantly	significantly	ADV
ftr-381	917	17	.	.	PUNCT
ftr-381	918	1	what	what	PRON
ftr-381	918	2	follows	follow	VERB
ftr-381	918	3	is	be	AUX
ftr-381	918	4	a	a	DET
ftr-381	918	5	discussion	discussion	NOUN
ftr-381	918	6	of	of	ADP
ftr-381	918	7	the	the	DET
ftr-381	918	8	respective	respective	ADJ
ftr-381	918	9	positions	position	NOUN
ftr-381	918	10	,	,	PUNCT
ftr-381	918	11	including	include	VERB
ftr-381	918	12	the	the	DET
ftr-381	918	13	debate	debate	NOUN
ftr-381	918	14	over	over	ADP
ftr-381	918	15	whether	whether	SCONJ
ftr-381	918	16	to	to	PART
ftr-381	918	17	differentiate	differentiate	VERB
ftr-381	918	18	between	between	ADP
ftr-381	918	19	income	income	NOUN
ftr-381	918	20	and	and	CCONJ
ftr-381	918	21	sales	sale	NOUN
ftr-381	918	22	taxes	taxis	NOUN
ftr-381	918	23	.	.	PUNCT
ftr-381	919	1	several	several	ADJ
ftr-381	919	2	justifications	justification	NOUN
ftr-381	919	3	have	have	AUX
ftr-381	919	4	been	be	AUX
ftr-381	919	5	offered	offer	VERB
ftr-381	919	6	for	for	ADP
ftr-381	919	7	allowing	allow	VERB
ftr-381	919	8	people	people	NOUN
ftr-381	919	9	to	to	PART
ftr-381	919	10	deduct	deduct	VERB
ftr-381	919	11	their	their	PRON
ftr-381	919	12	state	state	NOUN
ftr-381	919	13	and	and	CCONJ
ftr-381	919	14	local	local	ADJ
ftr-381	919	15	taxes	taxis	NOUN
ftr-381	919	16	from	from	ADP
ftr-381	919	17	their	their	PRON
ftr-381	919	18	income	income	NOUN
ftr-381	919	19	for	for	ADP
ftr-381	919	20	federal	federal	ADJ
ftr-381	919	21	tax	tax	NOUN
ftr-381	919	22	purposes	purpose	NOUN
ftr-381	919	23	,	,	PUNCT
ftr-381	919	24	including	include	VERB
ftr-381	919	25	horizontal	horizontal	ADJ
ftr-381	919	26	equity	equity	NOUN
ftr-381	919	27	and	and	CCONJ
ftr-381	919	28	fiscal	fiscal	ADJ
ftr-381	919	29	federalism	federalism	NOUN
ftr-381	919	30	.	.	PUNCT
ftr-381	920	1	nonetheless	nonetheless	ADV
ftr-381	920	2	,	,	PUNCT
ftr-381	920	3	significant	significant	ADJ
ftr-381	920	4	debate129	debate129	PROPN
ftr-381	920	5	130	130	NUM
ftr-381	920	6	exists	exist	VERB
ftr-381	920	7	about	about	ADP
ftr-381	920	8	whether	whether	SCONJ
ftr-381	920	9	to	to	PART
ftr-381	920	10	retain	retain	VERB
ftr-381	920	11	the	the	DET
ftr-381	920	12	deduction	deduction	NOUN
ftr-381	920	13	.	.	PUNCT
ftr-381	921	1	from	from	ADP
ftr-381	921	2	time	time	NOUN
ftr-381	921	3	to	to	ADP
ftr-381	921	4	time	time	NOUN
ftr-381	921	5	,	,	PUNCT
ftr-381	921	6	reformers131	reformers131	PROPN
ftr-381	921	7	have	have	AUX
ftr-381	921	8	suggested	suggest	VERB
ftr-381	921	9	eliminating	eliminate	VERB
ftr-381	921	10	the	the	DET
ftr-381	921	11	deduction	deduction	NOUN
ftr-381	921	12	,	,	PUNCT
ftr-381	921	13	but	but	CCONJ
ftr-381	921	14	so	so	ADV
ftr-381	921	15	far	far	ADV
ftr-381	921	16	they	they	PRON
ftr-381	921	17	have	have	AUX
ftr-381	921	18	failed	fail	VERB
ftr-381	921	19	to	to	PART
ftr-381	921	20	garner	garner	VERB
ftr-381	921	21	sufficient	sufficient	ADJ
ftr-381	921	22	political	political	ADJ
ftr-381	921	23	support	support	NOUN
ftr-381	921	24	to	to	PART
ftr-381	921	25	do	do	AUX
ftr-381	921	26	so	so	ADV
ftr-381	921	27	.	.	PUNCT
ftr-381	922	1	132	132	NUM
ftr-381	922	2	taxpayers	taxpayer	NOUN
ftr-381	922	3	currently	currently	ADV
ftr-381	922	4	may	may	AUX
ftr-381	922	5	deduct	deduct	VERB
ftr-381	922	6	most	most	ADJ
ftr-381	922	7	state	state	NOUN
ftr-381	922	8	and	and	CCONJ
ftr-381	922	9	local	local	ADJ
ftr-381	922	10	taxes	taxis	NOUN
ftr-381	922	11	against	against	ADP
ftr-381	922	12	their	their	PRON
ftr-381	922	13	income	income	NOUN
ftr-381	922	14	.	.	PUNCT
ftr-381	923	1	state	state	NOUN
ftr-381	923	2	income	income	NOUN
ftr-381	923	3	and	and	CCONJ
ftr-381	923	4	property	property	NOUN
ftr-381	923	5	taxes	taxis	NOUN
ftr-381	923	6	have	have	AUX
ftr-381	923	7	always	always	ADV
ftr-381	923	8	been	be	AUX
ftr-381	923	9	deductible	deductible	ADJ
ftr-381	923	10	,	,	PUNCT
ftr-381	923	11	while133	while133	PROPN
ftr-381	923	12	the	the	DET
ftr-381	923	13	deductibility	deductibility	NOUN
ftr-381	923	14	of	of	ADP
ftr-381	923	15	state	state	NOUN
ftr-381	923	16	sales	sale	NOUN
ftr-381	923	17	taxes	taxis	NOUN
ftr-381	923	18	has	have	AUX
ftr-381	923	19	come	come	VERB
ftr-381	923	20	and	and	CCONJ
ftr-381	923	21	gone	go	VERB
ftr-381	923	22	.	.	PUNCT
ftr-381	924	1	in	in	ADP
ftr-381	924	2	1986	1986	NUM
ftr-381	924	3	,	,	PUNCT
ftr-381	924	4	congress	congress	PROPN
ftr-381	924	5	rescinded	rescind	VERB
ftr-381	924	6	the	the	DET
ftr-381	924	7	deduction	deduction	NOUN
ftr-381	924	8	for	for	ADP
ftr-381	924	9	state	state	NOUN
ftr-381	924	10	sales	sale	NOUN
ftr-381	924	11	taxes	taxis	NOUN
ftr-381	924	12	,	,	PUNCT
ftr-381	924	13	asserting	assert	VERB
ftr-381	924	14	that	that	SCONJ
ftr-381	924	15	a	a	DET
ftr-381	924	16	sales	sale	NOUN
ftr-381	924	17	tax	tax	NOUN
ftr-381	924	18	should	should	AUX
ftr-381	924	19	logically	logically	ADV
ftr-381	924	20	be	be	AUX
ftr-381	924	21	considered	consider	VERB
ftr-381	924	22	as	as	ADP
ftr-381	924	23	part	part	NOUN
ftr-381	924	24	of	of	ADP
ftr-381	924	25	an	an	DET
ftr-381	924	26	object	object	NOUN
ftr-381	924	27	’s	’s	PART
ftr-381	924	28	purchase	purchase	NOUN
ftr-381	924	29	price	price	NOUN
ftr-381	924	30	,	,	PUNCT
ftr-381	924	31	and	and	CCONJ
ftr-381	924	32	therefore	therefore	ADV
ftr-381	924	33	personal	personal	ADJ
ftr-381	924	34	conusmption	conusmption	NOUN
ftr-381	924	35	to	to	ADP
ftr-381	924	36	the	the	DET
ftr-381	924	37	extent	extent	NOUN
ftr-381	924	38	that	that	SCONJ
ftr-381	924	39	the	the	DET
ftr-381	924	40	object	object	NOUN
ftr-381	924	41	was	be	AUX
ftr-381	924	42	purchased	purchase	VERB
ftr-381	924	43	for	for	ADP
ftr-381	924	44	personal	personal	ADJ
ftr-381	924	45	use	use	NOUN
ftr-381	924	46	.	.	PUNCT
ftr-381	925	1	in	in	ADP
ftr-381	925	2	2005	2005	NUM
ftr-381	925	3	,	,	PUNCT
ftr-381	925	4	congress	congress	PROPN
ftr-381	925	5	restored	restore	VERB
ftr-381	925	6	the	the	DET
ftr-381	925	7	deduction	deduction	NOUN
ftr-381	925	8	for	for	ADP
ftr-381	925	9	state	state	NOUN
ftr-381	925	10	sales	sale	NOUN
ftr-381	925	11	taxes	taxis	NOUN
ftr-381	925	12	,	,	PUNCT
ftr-381	925	13	reflecting134	reflecting134	PROPN
ftr-381	925	14	188	188	NUM
ftr-381	925	15	florida	florida	PROPN
ftr-381	925	16	tax	tax	NOUN
ftr-381	925	17	review	review	NOUN
ftr-381	925	18	[	[	X
ftr-381	925	19	vol	vol	NOUN
ftr-381	925	20	.	.	NOUN
ftr-381	925	21	8:1	8:1	NUM
ftr-381	925	22	purchases	purchase	NOUN
ftr-381	925	23	,	,	PUNCT
ftr-381	925	24	allowing	allow	VERB
ftr-381	925	25	the	the	DET
ftr-381	925	26	deduction	deduction	NOUN
ftr-381	925	27	was	be	AUX
ftr-381	925	28	unfair	unfair	ADJ
ftr-381	925	29	because	because	SCONJ
ftr-381	925	30	it	it	PRON
ftr-381	925	31	favored	favor	VERB
ftr-381	925	32	taxpayers	taxpayer	NOUN
ftr-381	925	33	with	with	ADP
ftr-381	925	34	particular	particular	ADJ
ftr-381	925	35	consumption	consumption	NOUN
ftr-381	925	36	patterns	pattern	NOUN
ftr-381	925	37	and	and	CCONJ
ftr-381	925	38	was	be	AUX
ftr-381	925	39	inconsistent	inconsistent	ADJ
ftr-381	925	40	with	with	ADP
ftr-381	925	41	the	the	DET
ftr-381	925	42	general	general	ADJ
ftr-381	925	43	rule	rule	NOUN
ftr-381	925	44	that	that	SCONJ
ftr-381	925	45	costs	cost	NOUN
ftr-381	925	46	of	of	ADP
ftr-381	925	47	personal	personal	ADJ
ftr-381	925	48	consumption	consumption	NOUN
ftr-381	925	49	by	by	ADP
ftr-381	925	50	individuals	individual	NOUN
ftr-381	925	51	are	be	AUX
ftr-381	925	52	nondeductible	nondeductible	ADJ
ftr-381	925	53	.	.	PUNCT
ftr-381	925	54	”	"	PUNCT
ftr-381	926	1	)	)	PUNCT
ftr-381	926	2	135	135	NUM
ftr-381	926	3	.	.	PUNCT
ftr-381	927	1	see	see	VERB
ftr-381	927	2	general	general	ADJ
ftr-381	927	3	explanation	explanation	NOUN
ftr-381	927	4	of	of	ADP
ftr-381	927	5	tax	tax	NOUN
ftr-381	927	6	legislation	legislation	NOUN
ftr-381	927	7	enacted	enact	VERB
ftr-381	927	8	in	in	ADP
ftr-381	927	9	the	the	DET
ftr-381	927	10	108th	108th	ADJ
ftr-381	927	11	congress	congress	PROPN
ftr-381	927	12	(	(	PUNCT
ftr-381	927	13	2005	2005	NUM
ftr-381	927	14	)	)	PUNCT
ftr-381	927	15	enacted	enact	VERB
ftr-381	927	16	on	on	ADP
ftr-381	927	17	may	may	PROPN
ftr-381	927	18	2005	2005	NUM
ftr-381	927	19	part	part	NOUN
ftr-381	927	20	seventeen	seventeen	NUM
ftr-381	927	21	:	:	PUNCT
ftr-381	927	22	american	american	ADJ
ftr-381	927	23	jobs	jobs	PROPN
ftr-381	927	24	creation	creation	PROPN
ftr-381	927	25	act	act	NOUN
ftr-381	927	26	of	of	ADP
ftr-381	927	27	2004	2004	NUM
ftr-381	927	28	(	(	PUNCT
ftr-381	927	29	public	public	ADJ
ftr-381	927	30	law	law	NOUN
ftr-381	927	31	108	108	NUM
ftr-381	927	32	-	-	SYM
ftr-381	927	33	357	357	NUM
ftr-381	927	34	)	)	PUNCT
ftr-381	927	35	2005	2005	NUM
ftr-381	927	36	bluebooks	bluebook	NOUN
ftr-381	927	37	pt	pt	PROPN
ftr-381	927	38	.	.	PROPN
ftr-381	927	39	17	17	NUM
ftr-381	927	40	(	(	PUNCT
ftr-381	927	41	“	"	PUNCT
ftr-381	927	42	the	the	DET
ftr-381	927	43	congress	congress	PROPN
ftr-381	927	44	recognized	recognize	VERB
ftr-381	927	45	that	that	SCONJ
ftr-381	927	46	not	not	PART
ftr-381	927	47	all	all	DET
ftr-381	927	48	states	state	NOUN
ftr-381	927	49	rely	rely	VERB
ftr-381	927	50	on	on	ADP
ftr-381	927	51	income	income	NOUN
ftr-381	927	52	taxes	taxis	NOUN
ftr-381	927	53	as	as	ADP
ftr-381	927	54	a	a	DET
ftr-381	927	55	primary	primary	ADJ
ftr-381	927	56	source	source	NOUN
ftr-381	927	57	of	of	ADP
ftr-381	927	58	revenue	revenue	NOUN
ftr-381	927	59	,	,	PUNCT
ftr-381	927	60	and	and	CCONJ
ftr-381	927	61	that	that	SCONJ
ftr-381	927	62	allowing	allow	VERB
ftr-381	927	63	a	a	DET
ftr-381	927	64	deduction	deduction	NOUN
ftr-381	927	65	for	for	ADP
ftr-381	927	66	state	state	NOUN
ftr-381	927	67	and	and	CCONJ
ftr-381	927	68	local	local	ADJ
ftr-381	927	69	income	income	NOUN
ftr-381	927	70	taxes	taxis	NOUN
ftr-381	927	71	,	,	PUNCT
ftr-381	927	72	but	but	CCONJ
ftr-381	927	73	not	not	PART
ftr-381	927	74	sales	sale	NOUN
ftr-381	927	75	taxes	taxis	NOUN
ftr-381	927	76	,	,	PUNCT
ftr-381	927	77	created	create	VERB
ftr-381	927	78	inequities	inequity	NOUN
ftr-381	927	79	across	across	ADP
ftr-381	927	80	states	state	NOUN
ftr-381	927	81	and	and	CCONJ
ftr-381	927	82	may	may	AUX
ftr-381	927	83	also	also	ADV
ftr-381	927	84	have	have	AUX
ftr-381	927	85	created	create	VERB
ftr-381	927	86	biases	bias	NOUN
ftr-381	927	87	in	in	ADP
ftr-381	927	88	the	the	DET
ftr-381	927	89	types	type	NOUN
ftr-381	927	90	of	of	ADP
ftr-381	927	91	taxes	taxis	NOUN
ftr-381	927	92	that	that	PRON
ftr-381	927	93	states	state	NOUN
ftr-381	927	94	and	and	CCONJ
ftr-381	927	95	localities	locality	NOUN
ftr-381	927	96	chose	choose	VERB
ftr-381	927	97	to	to	PART
ftr-381	927	98	impose	impose	VERB
ftr-381	927	99	.	.	PUNCT
ftr-381	928	1	the	the	DET
ftr-381	928	2	congress	congress	PROPN
ftr-381	928	3	believed	believe	VERB
ftr-381	928	4	that	that	SCONJ
ftr-381	928	5	the	the	DET
ftr-381	928	6	provision	provision	NOUN
ftr-381	928	7	of	of	ADP
ftr-381	928	8	an	an	DET
ftr-381	928	9	itemized	itemize	VERB
ftr-381	928	10	deduction	deduction	NOUN
ftr-381	928	11	for	for	ADP
ftr-381	928	12	state	state	NOUN
ftr-381	928	13	and	and	CCONJ
ftr-381	928	14	local	local	ADJ
ftr-381	928	15	general	general	ADJ
ftr-381	928	16	sales	sale	NOUN
ftr-381	928	17	taxes	taxis	NOUN
ftr-381	928	18	in	in	ADP
ftr-381	928	19	lieu	lieu	NOUN
ftr-381	928	20	of	of	ADP
ftr-381	928	21	the	the	DET
ftr-381	928	22	deduction	deduction	NOUN
ftr-381	928	23	for	for	ADP
ftr-381	928	24	state	state	NOUN
ftr-381	928	25	and	and	CCONJ
ftr-381	928	26	local	local	ADJ
ftr-381	928	27	income	income	NOUN
ftr-381	928	28	taxes	taxis	NOUN
ftr-381	928	29	would	would	AUX
ftr-381	928	30	provide	provide	VERB
ftr-381	928	31	more	more	ADV
ftr-381	928	32	equitable	equitable	ADJ
ftr-381	928	33	federal	federal	ADJ
ftr-381	928	34	tax	tax	NOUN
ftr-381	928	35	treatment	treatment	NOUN
ftr-381	928	36	across	across	ADP
ftr-381	928	37	states	state	NOUN
ftr-381	928	38	,	,	PUNCT
ftr-381	928	39	and	and	CCONJ
ftr-381	928	40	would	would	AUX
ftr-381	928	41	cause	cause	VERB
ftr-381	928	42	the	the	DET
ftr-381	928	43	federal	federal	ADJ
ftr-381	928	44	tax	tax	NOUN
ftr-381	928	45	laws	law	NOUN
ftr-381	928	46	to	to	PART
ftr-381	928	47	have	have	VERB
ftr-381	928	48	a	a	DET
ftr-381	928	49	more	more	ADV
ftr-381	928	50	neutral	neutral	ADJ
ftr-381	928	51	effect	effect	NOUN
ftr-381	928	52	on	on	ADP
ftr-381	928	53	the	the	DET
ftr-381	928	54	types	type	NOUN
ftr-381	928	55	of	of	ADP
ftr-381	928	56	taxes	taxis	NOUN
ftr-381	928	57	that	that	PRON
ftr-381	928	58	state	state	NOUN
ftr-381	928	59	and	and	CCONJ
ftr-381	928	60	local	local	ADJ
ftr-381	928	61	governments	government	NOUN
ftr-381	928	62	utilize	utilize	VERB
ftr-381	928	63	.	.	PUNCT
ftr-381	928	64	”	"	PUNCT
ftr-381	928	65	)	)	PUNCT
ftr-381	928	66	.	.	PUNCT
ftr-381	929	1	136	136	NUM
ftr-381	929	2	.	.	PUNCT
ftr-381	930	1	taz	taz	PROPN
ftr-381	930	2	,	,	PUNCT
ftr-381	930	3	yoreh	yoreh	NOUN
ftr-381	930	4	de’ah	de’ah	VERB
ftr-381	930	5	249:1	249:1	PRON
ftr-381	930	6	.	.	PUNCT
ftr-381	931	1	137	137	NUM
ftr-381	931	2	.	.	PUNCT
ftr-381	932	1	consider	consider	VERB
ftr-381	932	2	a	a	DET
ftr-381	932	3	person	person	NOUN
ftr-381	932	4	who	who	PRON
ftr-381	932	5	earns	earn	VERB
ftr-381	932	6	$	$	SYM
ftr-381	932	7	10	10	NUM
ftr-381	932	8	.	.	PUNCT
ftr-381	933	1	such	such	DET
ftr-381	933	2	a	a	DET
ftr-381	933	3	person	person	NOUN
ftr-381	933	4	would	would	AUX
ftr-381	933	5	be	be	AUX
ftr-381	933	6	required	require	VERB
ftr-381	933	7	to	to	PART
ftr-381	933	8	separate	separate	VERB
ftr-381	933	9	out	out	ADP
ftr-381	933	10	$	$	SYM
ftr-381	933	11	1	1	NUM
ftr-381	933	12	for	for	ADP
ftr-381	933	13	maaser	maaser	NOUN
ftr-381	933	14	.	.	PUNCT
ftr-381	934	1	now	now	ADV
ftr-381	934	2	consider	consider	VERB
ftr-381	934	3	the	the	DET
ftr-381	934	4	same	same	ADJ
ftr-381	934	5	person	person	NOUN
ftr-381	934	6	who	who	PRON
ftr-381	934	7	earns	earn	VERB
ftr-381	934	8	$	$	SYM
ftr-381	934	9	10	10	NUM
ftr-381	934	10	and	and	CCONJ
ftr-381	934	11	owes	owe	VERB
ftr-381	934	12	$	$	SYM
ftr-381	934	13	1	1	NUM
ftr-381	934	14	in	in	ADP
ftr-381	934	15	civil	civil	ADJ
ftr-381	934	16	tax	tax	NOUN
ftr-381	934	17	.	.	PUNCT
ftr-381	935	1	absent	absent	ADJ
ftr-381	935	2	a	a	DET
ftr-381	935	3	deduction	deduction	NOUN
ftr-381	935	4	for	for	ADP
ftr-381	935	5	the	the	DET
ftr-381	935	6	civil	civil	ADJ
ftr-381	935	7	tax	tax	NOUN
ftr-381	935	8	,	,	PUNCT
ftr-381	935	9	he	he	PRON
ftr-381	935	10	would	would	AUX
ftr-381	935	11	separate	separate	VERB
ftr-381	935	12	out	out	ADP
ftr-381	935	13	$	$	SYM
ftr-381	935	14	1	1	NUM
ftr-381	935	15	in	in	ADP
ftr-381	935	16	maaser	maaser	NOUN
ftr-381	935	17	and	and	CCONJ
ftr-381	935	18	then	then	ADV
ftr-381	935	19	another	another	DET
ftr-381	935	20	$	$	SYM
ftr-381	935	21	1	1	NUM
ftr-381	935	22	to	to	PART
ftr-381	935	23	pay	pay	VERB
ftr-381	935	24	the	the	DET
ftr-381	935	25	tax	tax	NOUN
ftr-381	935	26	,	,	PUNCT
ftr-381	935	27	leaving	leave	VERB
ftr-381	935	28	the	the	DET
ftr-381	935	29	government	government	NOUN
ftr-381	935	30	with	with	ADP
ftr-381	935	31	$	$	SYM
ftr-381	935	32	1	1	NUM
ftr-381	935	33	,	,	PUNCT
ftr-381	935	34	god	god	PROPN
ftr-381	935	35	with	with	ADP
ftr-381	935	36	$	$	SYM
ftr-381	935	37	1	1	NUM
ftr-381	935	38	and	and	CCONJ
ftr-381	935	39	himself	himself	PRON
ftr-381	935	40	with	with	ADP
ftr-381	935	41	$	$	SYM
ftr-381	935	42	8	8	NUM
ftr-381	935	43	.	.	PUNCT
ftr-381	936	1	with	with	ADP
ftr-381	936	2	a	a	DET
ftr-381	936	3	deduction	deduction	NOUN
ftr-381	936	4	for	for	ADP
ftr-381	936	5	civil	civil	ADJ
ftr-381	936	6	taxes	taxis	NOUN
ftr-381	936	7	,	,	PUNCT
ftr-381	936	8	he	he	PRON
ftr-381	936	9	would	would	AUX
ftr-381	936	10	deduct	deduct	VERB
ftr-381	936	11	the	the	DET
ftr-381	936	12	$	$	SYM
ftr-381	936	13	1	1	NUM
ftr-381	936	14	tax	tax	NOUN
ftr-381	936	15	and	and	CCONJ
ftr-381	936	16	then	then	ADV
ftr-381	936	17	separate	separate	VERB
ftr-381	936	18	out	out	ADP
ftr-381	936	19	the	the	DET
ftr-381	936	20	maaser	maaser	NOUN
ftr-381	936	21	from	from	ADP
ftr-381	936	22	the	the	DET
ftr-381	936	23	remaining	remain	VERB
ftr-381	936	24	$	$	SYM
ftr-381	936	25	9	9	NUM
ftr-381	936	26	.	.	PUNCT
ftr-381	937	1	in	in	ADP
ftr-381	937	2	that	that	DET
ftr-381	937	3	case	case	NOUN
ftr-381	937	4	,	,	PUNCT
ftr-381	937	5	the	the	DET
ftr-381	937	6	government	government	NOUN
ftr-381	937	7	would	would	AUX
ftr-381	937	8	still	still	ADV
ftr-381	937	9	receive	receive	VERB
ftr-381	937	10	its	its	PRON
ftr-381	937	11	$	$	SYM
ftr-381	937	12	1	1	NUM
ftr-381	937	13	,	,	PUNCT
ftr-381	937	14	god	god	PROPN
ftr-381	937	15	would	would	AUX
ftr-381	937	16	get	get	VERB
ftr-381	937	17	only	only	ADV
ftr-381	937	18	$	$	SYM
ftr-381	937	19	0.90	0.90	NUM
ftr-381	937	20	,	,	PUNCT
ftr-381	937	21	and	and	CCONJ
ftr-381	937	22	the	the	DET
ftr-381	937	23	person	person	NOUN
ftr-381	937	24	would	would	AUX
ftr-381	937	25	retain	retain	VERB
ftr-381	937	26	$	$	SYM
ftr-381	937	27	8.10	8.10	NUM
ftr-381	937	28	.	.	PUNCT
ftr-381	938	1	from	from	ADP
ftr-381	938	2	an	an	DET
ftr-381	938	3	economic	economic	ADJ
ftr-381	938	4	perspective	perspective	NOUN
ftr-381	938	5	,	,	PUNCT
ftr-381	938	6	one	one	PRON
ftr-381	938	7	could	could	AUX
ftr-381	938	8	argue	argue	VERB
ftr-381	938	9	that	that	SCONJ
ftr-381	938	10	the	the	DET
ftr-381	938	11	person	person	NOUN
ftr-381	938	12	had	have	AUX
ftr-381	938	13	effectively	effectively	ADV
ftr-381	938	14	used	use	VERB
ftr-381	938	15	$	$	SYM
ftr-381	938	16	0.10	0.10	NUM
ftr-381	938	17	that	that	PRON
ftr-381	938	18	would	would	AUX
ftr-381	938	19	otherwise	otherwise	ADV
ftr-381	938	20	have	have	AUX
ftr-381	938	21	been	be	AUX
ftr-381	938	22	god	god	PROPN
ftr-381	938	23	’s	’s	ADJ
ftr-381	938	24	to	to	PART
ftr-381	938	25	pay	pay	VERB
ftr-381	938	26	his	his	PRON
ftr-381	938	27	taxes	taxis	NOUN
ftr-381	938	28	,	,	PUNCT
ftr-381	938	29	retaining	retain	VERB
ftr-381	938	30	the	the	DET
ftr-381	938	31	difference	difference	NOUN
ftr-381	938	32	for	for	ADP
ftr-381	938	33	himself	himself	PRON
ftr-381	938	34	.	.	PUNCT
ftr-381	939	1	138	138	NUM
ftr-381	939	2	.	.	PUNCT
ftr-381	939	3	rishon	rishon	PROPN
ftr-381	939	4	lezion	lezion	PROPN
ftr-381	939	5	,	,	PUNCT
ftr-381	939	6	yoreh	yoreh	NOUN
ftr-381	939	7	de’ah	de’ah	PROPN
ftr-381	939	8	249:6	249:6	NUM
ftr-381	939	9	,	,	PUNCT
ftr-381	939	10	mk	mk	NOUN
ftr-381	939	11	at	at	ADP
ftr-381	939	12	80	80	NUM
ftr-381	939	13	.	.	PUNCT
ftr-381	940	1	a	a	DET
ftr-381	940	2	desire	desire	NOUN
ftr-381	940	3	to	to	PART
ftr-381	940	4	treat	treat	VERB
ftr-381	940	5	all	all	DET
ftr-381	940	6	state	state	NOUN
ftr-381	940	7	taxes	taxis	NOUN
ftr-381	940	8	similarly	similarly	ADV
ftr-381	940	9	and	and	CCONJ
ftr-381	940	10	not	not	PART
ftr-381	940	11	penalize	penalize	VERB
ftr-381	940	12	those	those	DET
ftr-381	940	13	states	state	NOUN
ftr-381	940	14	(	(	PUNCT
ftr-381	940	15	and	and	CCONJ
ftr-381	940	16	their	their	PRON
ftr-381	940	17	residents	resident	NOUN
ftr-381	940	18	)	)	PUNCT
ftr-381	940	19	that	that	PRON
ftr-381	940	20	did	do	AUX
ftr-381	940	21	not	not	PART
ftr-381	940	22	have	have	VERB
ftr-381	940	23	an	an	DET
ftr-381	940	24	income	income	NOUN
ftr-381	940	25	tax.135	tax.135	NOUN
ftr-381	940	26	the	the	DET
ftr-381	940	27	general	general	ADJ
ftr-381	940	28	consensus	consensus	NOUN
ftr-381	940	29	among	among	ADP
ftr-381	940	30	the	the	DET
ftr-381	940	31	rabbis	rabbis	PROPN
ftr-381	940	32	who	who	PRON
ftr-381	940	33	have	have	AUX
ftr-381	940	34	considered	consider	VERB
ftr-381	940	35	the	the	DET
ftr-381	940	36	question	question	NOUN
ftr-381	940	37	of	of	ADP
ftr-381	940	38	civil	civil	ADJ
ftr-381	940	39	taxes	taxis	NOUN
ftr-381	940	40	is	be	AUX
ftr-381	940	41	that	that	SCONJ
ftr-381	940	42	one	one	PRON
ftr-381	940	43	should	should	AUX
ftr-381	940	44	be	be	AUX
ftr-381	940	45	allowed	allow	VERB
ftr-381	940	46	to	to	PART
ftr-381	940	47	deduct	deduct	VERB
ftr-381	940	48	income	income	NOUN
ftr-381	940	49	taxes	taxis	NOUN
ftr-381	940	50	.	.	PUNCT
ftr-381	941	1	significant	significant	ADJ
ftr-381	941	2	debate	debate	NOUN
ftr-381	941	3	exists	exist	VERB
ftr-381	941	4	about	about	ADP
ftr-381	941	5	the	the	DET
ftr-381	941	6	propriety	propriety	NOUN
ftr-381	941	7	of	of	ADP
ftr-381	941	8	allowing	allow	VERB
ftr-381	941	9	a	a	DET
ftr-381	941	10	deduction	deduction	NOUN
ftr-381	941	11	for	for	ADP
ftr-381	941	12	sales	sale	NOUN
ftr-381	941	13	taxes	taxis	NOUN
ftr-381	941	14	.	.	PUNCT
ftr-381	942	1	this	this	DET
ftr-381	942	2	debate	debate	NOUN
ftr-381	942	3	turns	turn	VERB
ftr-381	942	4	primarily	primarily	ADV
ftr-381	942	5	on	on	ADP
ftr-381	942	6	the	the	DET
ftr-381	942	7	individual	individual	NOUN
ftr-381	942	8	’s	’s	PART
ftr-381	942	9	right	right	NOUN
ftr-381	942	10	to	to	ADP
ftr-381	942	11	and	and	CCONJ
ftr-381	942	12	control	control	VERB
ftr-381	942	13	over	over	ADP
ftr-381	942	14	the	the	DET
ftr-381	942	15	amounts	amount	NOUN
ftr-381	942	16	paid	pay	VERB
ftr-381	942	17	.	.	PUNCT
ftr-381	943	1	i	i	PRON
ftr-381	943	2	consider	consider	VERB
ftr-381	943	3	first	first	ADV
ftr-381	943	4	the	the	DET
ftr-381	943	5	early	early	ADJ
ftr-381	943	6	authorities	authority	NOUN
ftr-381	943	7	and	and	CCONJ
ftr-381	943	8	then	then	ADV
ftr-381	943	9	turn	turn	VERB
ftr-381	943	10	to	to	ADP
ftr-381	943	11	the	the	DET
ftr-381	943	12	modern	modern	ADJ
ftr-381	943	13	debate	debate	NOUN
ftr-381	943	14	.	.	PUNCT
ftr-381	944	1	the	the	DET
ftr-381	944	2	debate	debate	NOUN
ftr-381	944	3	began	begin	VERB
ftr-381	944	4	with	with	ADP
ftr-381	944	5	rabbi	rabbi	PROPN
ftr-381	944	6	david	david	PROPN
ftr-381	944	7	ben	ben	PROPN
ftr-381	944	8	shmuel	shmuel	PROPN
ftr-381	944	9	(	(	PUNCT
ftr-381	944	10	the	the	DET
ftr-381	944	11	taz	taz	PROPN
ftr-381	944	12	)	)	PUNCT
ftr-381	944	13	(	(	PUNCT
ftr-381	944	14	1586	1586	NUM
ftr-381	944	15	-	-	SYM
ftr-381	944	16	1667	1667	NUM
ftr-381	944	17	)	)	PUNCT
ftr-381	944	18	,	,	PUNCT
ftr-381	944	19	who	who	PRON
ftr-381	944	20	stated	state	VERB
ftr-381	944	21	that	that	SCONJ
ftr-381	944	22	maaser	maaser	NOUN
ftr-381	944	23	could	could	AUX
ftr-381	944	24	not	not	PART
ftr-381	944	25	be	be	AUX
ftr-381	944	26	used	use	VERB
ftr-381	944	27	to	to	PART
ftr-381	944	28	pay	pay	VERB
ftr-381	944	29	civil	civil	ADJ
ftr-381	944	30	taxes	taxis	NOUN
ftr-381	944	31	.	.	PUNCT
ftr-381	945	1	a	a	DET
ftr-381	945	2	logical136	logical136	PROPN
ftr-381	945	3	extension	extension	NOUN
ftr-381	945	4	of	of	ADP
ftr-381	945	5	the	the	DET
ftr-381	945	6	taz	taz	PROPN
ftr-381	945	7	’s	’s	PART
ftr-381	945	8	admonition	admonition	NOUN
ftr-381	945	9	might	might	AUX
ftr-381	945	10	be	be	AUX
ftr-381	945	11	that	that	SCONJ
ftr-381	945	12	no	no	DET
ftr-381	945	13	deduction	deduction	NOUN
ftr-381	945	14	should	should	AUX
ftr-381	945	15	be	be	AUX
ftr-381	945	16	allowed	allow	VERB
ftr-381	945	17	for	for	ADP
ftr-381	945	18	civil	civil	ADJ
ftr-381	945	19	taxes	taxis	NOUN
ftr-381	945	20	.	.	PUNCT
ftr-381	946	1	if	if	SCONJ
ftr-381	946	2	one	one	NUM
ftr-381	946	3	deducts	deduct	VERB
ftr-381	946	4	civil	civil	ADJ
ftr-381	946	5	taxes	taxis	NOUN
ftr-381	946	6	in	in	ADP
ftr-381	946	7	determining	determine	VERB
ftr-381	946	8	income	income	NOUN
ftr-381	946	9	for	for	ADP
ftr-381	946	10	maaser	maaser	ADJ
ftr-381	946	11	purposes	purpose	NOUN
ftr-381	946	12	,	,	PUNCT
ftr-381	946	13	the	the	DET
ftr-381	946	14	amount	amount	NOUN
ftr-381	946	15	of	of	ADP
ftr-381	946	16	maaser	maaser	NOUN
ftr-381	946	17	separated	separate	VERB
ftr-381	946	18	is	be	AUX
ftr-381	946	19	less	less	ADJ
ftr-381	946	20	than	than	SCONJ
ftr-381	946	21	it	it	PRON
ftr-381	946	22	otherwise	otherwise	ADV
ftr-381	946	23	would	would	AUX
ftr-381	946	24	be	be	AUX
ftr-381	946	25	,	,	PUNCT
ftr-381	946	26	and	and	CCONJ
ftr-381	946	27	from	from	ADP
ftr-381	946	28	an	an	DET
ftr-381	946	29	economic	economic	ADJ
ftr-381	946	30	perspective	perspective	NOUN
ftr-381	946	31	one	one	PRON
ftr-381	946	32	could	could	AUX
ftr-381	946	33	argue	argue	VERB
ftr-381	946	34	that	that	SCONJ
ftr-381	946	35	maaser	maaser	NOUN
ftr-381	946	36	had	have	AUX
ftr-381	946	37	been	be	AUX
ftr-381	946	38	used	use	VERB
ftr-381	946	39	to	to	PART
ftr-381	946	40	pay	pay	VERB
ftr-381	946	41	such	such	ADJ
ftr-381	946	42	taxes	taxis	NOUN
ftr-381	946	43	.	.	PUNCT
ftr-381	947	1	137	137	NUM
ftr-381	947	2	nonetheless	nonetheless	ADV
ftr-381	948	1	,	,	PUNCT
ftr-381	948	2	rabbi	rabbi	VERB
ftr-381	948	3	chaim	chaim	PROPN
ftr-381	948	4	ibn	ibn	PROPN
ftr-381	948	5	atar	atar	PROPN
ftr-381	948	6	(	(	PUNCT
ftr-381	948	7	1696	1696	NUM
ftr-381	948	8	-	-	SYM
ftr-381	948	9	1743	1743	NUM
ftr-381	948	10	)	)	PUNCT
ftr-381	948	11	concluded	conclude	VERB
ftr-381	948	12	that	that	SCONJ
ftr-381	948	13	a	a	DET
ftr-381	948	14	deduction	deduction	NOUN
ftr-381	948	15	for	for	ADP
ftr-381	948	16	civil	civil	ADJ
ftr-381	948	17	taxes	taxis	NOUN
ftr-381	948	18	should	should	AUX
ftr-381	948	19	be	be	AUX
ftr-381	948	20	allowed	allow	VERB
ftr-381	948	21	,	,	PUNCT
ftr-381	948	22	drawing	draw	VERB
ftr-381	948	23	an	an	DET
ftr-381	948	24	analogy	analogy	NOUN
ftr-381	948	25	between	between	ADP
ftr-381	948	26	such	such	ADJ
ftr-381	948	27	taxes	taxis	NOUN
ftr-381	948	28	and	and	CCONJ
ftr-381	948	29	pe’ah	pe’ah	PROPN
ftr-381	948	30	,	,	PUNCT
ftr-381	948	31	the	the	DET
ftr-381	948	32	practice	practice	NOUN
ftr-381	948	33	of	of	ADP
ftr-381	948	34	leaving	leave	VERB
ftr-381	948	35	the	the	DET
ftr-381	948	36	corners	corner	NOUN
ftr-381	948	37	of	of	ADP
ftr-381	948	38	the	the	DET
ftr-381	948	39	field	field	NOUN
ftr-381	948	40	unharvested	unharveste	VERB
ftr-381	948	41	so	so	SCONJ
ftr-381	948	42	that	that	SCONJ
ftr-381	948	43	the	the	DET
ftr-381	948	44	poor	poor	ADJ
ftr-381	948	45	may	may	AUX
ftr-381	948	46	partake	partake	VERB
ftr-381	948	47	.	.	PUNCT
ftr-381	949	1	just	just	ADV
ftr-381	949	2	as	as	SCONJ
ftr-381	949	3	produce	produce	VERB
ftr-381	949	4	left	leave	VERB
ftr-381	949	5	in	in	ADP
ftr-381	949	6	the	the	DET
ftr-381	949	7	fields	field	NOUN
ftr-381	949	8	was	be	AUX
ftr-381	949	9	not	not	PART
ftr-381	949	10	included138	included138	PROPN
ftr-381	949	11	in	in	ADP
ftr-381	949	12	a	a	DET
ftr-381	949	13	farmer	farmer	NOUN
ftr-381	949	14	’s	’s	PART
ftr-381	949	15	income	income	NOUN
ftr-381	949	16	for	for	ADP
ftr-381	949	17	agricultural	agricultural	ADJ
ftr-381	949	18	tithing	tithing	NOUN
ftr-381	949	19	purposes	purpose	NOUN
ftr-381	949	20	because	because	SCONJ
ftr-381	949	21	the	the	DET
ftr-381	949	22	farmer	farmer	NOUN
ftr-381	949	23	never	never	ADV
ftr-381	949	24	2007	2007	NUM
ftr-381	949	25	]	]	X
ftr-381	949	26	maaser	maaser	ADJ
ftr-381	949	27	kesafim	kesafim	NOUN
ftr-381	949	28	and	and	CCONJ
ftr-381	949	29	the	the	DET
ftr-381	949	30	development	development	NOUN
ftr-381	949	31	of	of	ADP
ftr-381	949	32	tax	tax	NOUN
ftr-381	949	33	law	law	NOUN
ftr-381	949	34	189	189	NUM
ftr-381	949	35	139	139	NUM
ftr-381	949	36	.	.	PUNCT
ftr-381	950	1	birkei	birkei	NOUN
ftr-381	950	2	yoseph	yoseph	NOUN
ftr-381	950	3	,	,	PUNCT
ftr-381	950	4	yoreh	yoreh	NOUN
ftr-381	950	5	de’ah	de’ah	PROPN
ftr-381	950	6	249:2	249:2	NUM
ftr-381	950	7	.	.	PUNCT
ftr-381	951	1	this	this	DET
ftr-381	951	2	argument	argument	NOUN
ftr-381	951	3	is	be	AUX
ftr-381	951	4	somewhat	somewhat	ADV
ftr-381	951	5	surprising	surprising	ADJ
ftr-381	951	6	because	because	SCONJ
ftr-381	951	7	it	it	PRON
ftr-381	951	8	strictly	strictly	ADV
ftr-381	951	9	construes	construe	VERB
ftr-381	951	10	the	the	DET
ftr-381	951	11	pe’ah	pe’ah	PROPN
ftr-381	951	12	obligation	obligation	NOUN
ftr-381	951	13	.	.	PUNCT
ftr-381	952	1	as	as	SCONJ
ftr-381	952	2	reflected	reflect	VERB
ftr-381	952	3	above	above	ADV
ftr-381	952	4	in	in	ADP
ftr-381	952	5	note	note	NOUN
ftr-381	952	6	30	30	NUM
ftr-381	952	7	,	,	PUNCT
ftr-381	952	8	the	the	DET
ftr-381	952	9	rabbi	rabbi	ADJ
ftr-381	952	10	azuli	azuli	PROPN
ftr-381	952	11	believed	believe	VERB
ftr-381	952	12	that	that	SCONJ
ftr-381	952	13	maaser	maaser	PROPN
ftr-381	952	14	kesafim	kesafim	PROPN
ftr-381	952	15	was	be	AUX
ftr-381	952	16	rabbinic	rabbinic	ADJ
ftr-381	952	17	in	in	ADP
ftr-381	952	18	origin	origin	NOUN
ftr-381	952	19	,	,	PUNCT
ftr-381	952	20	thus	thus	ADV
ftr-381	952	21	affording	afford	VERB
ftr-381	952	22	some	some	DET
ftr-381	952	23	latitude	latitude	NOUN
ftr-381	952	24	in	in	ADP
ftr-381	952	25	the	the	DET
ftr-381	952	26	development	development	NOUN
ftr-381	952	27	of	of	ADP
ftr-381	952	28	its	its	PRON
ftr-381	952	29	rules	rule	NOUN
ftr-381	952	30	.	.	PUNCT
ftr-381	953	1	his	his	PRON
ftr-381	953	2	refusal	refusal	NOUN
ftr-381	953	3	to	to	PART
ftr-381	953	4	draw	draw	VERB
ftr-381	953	5	an	an	DET
ftr-381	953	6	analogy	analogy	NOUN
ftr-381	953	7	between	between	ADP
ftr-381	953	8	pe’ah	pe’ah	PROPN
ftr-381	953	9	and	and	CCONJ
ftr-381	953	10	taxes	taxis	NOUN
ftr-381	953	11	reflects	reflect	VERB
ftr-381	953	12	a	a	DET
ftr-381	953	13	stricter	strict	ADJ
ftr-381	953	14	view	view	NOUN
ftr-381	953	15	of	of	ADP
ftr-381	953	16	the	the	PRON
ftr-381	953	17	what	what	PRON
ftr-381	953	18	the	the	DET
ftr-381	953	19	torah	torah	PROPN
ftr-381	953	20	allows	allow	VERB
ftr-381	953	21	than	than	SCONJ
ftr-381	953	22	one	one	PRON
ftr-381	953	23	might	might	AUX
ftr-381	953	24	expect	expect	VERB
ftr-381	953	25	.	.	PUNCT
ftr-381	954	1	140	140	NUM
ftr-381	954	2	.	.	X
ftr-381	954	3	igroth	igroth	PROPN
ftr-381	954	4	moshe	moshe	PROPN
ftr-381	954	5	,	,	PUNCT
ftr-381	954	6	vol	vol	NOUN
ftr-381	954	7	.	.	PROPN
ftr-381	954	8	2	2	NUM
ftr-381	954	9	,	,	PUNCT
ftr-381	954	10	yoreh	yoreh	NOUN
ftr-381	954	11	de’ah	de’ah	PROPN
ftr-381	954	12	§	§	PROPN
ftr-381	954	13	1	1	NUM
ftr-381	954	14	,	,	PUNCT
ftr-381	954	15	no	no	INTJ
ftr-381	954	16	.	.	NOUN
ftr-381	955	1	143	143	NUM
ftr-381	955	2	.	.	X
ftr-381	955	3	141	141	NUM
ftr-381	955	4	b.	b.	PROPN
ftr-381	955	5	talmud	talmud	PROPN
ftr-381	955	6	,	,	PUNCT
ftr-381	955	7	gittin	gittin	NOUN
ftr-381	955	8	44a	44a	NUM
ftr-381	955	9	;	;	PUNCT
ftr-381	955	10	b.	b.	PROPN
ftr-381	955	11	talmud	talmud	PROPN
ftr-381	955	12	,	,	PUNCT
ftr-381	955	13	chulin	chulin	PROPN
ftr-381	955	14	131a	131a	PROPN
ftr-381	955	15	.	.	PUNCT
ftr-381	956	1	142	142	NUM
ftr-381	956	2	c.f	c.f	PROPN
ftr-381	956	3	.	.	PROPN
ftr-381	956	4	maharil	maharil	PROPN
ftr-381	956	5	,	,	PUNCT
ftr-381	956	6	responsum	responsum	NOUN
ftr-381	956	7	no	no	NOUN
ftr-381	956	8	.	.	PROPN
ftr-381	956	9	54	54	NUM
ftr-381	956	10	,	,	PUNCT
ftr-381	956	11	mk	mk	NOUN
ftr-381	956	12	at	at	ADP
ftr-381	956	13	27	27	NUM
ftr-381	956	14	(	(	PUNCT
ftr-381	956	15	“	"	PUNCT
ftr-381	956	16	for	for	ADP
ftr-381	956	17	this	this	DET
ftr-381	956	18	reason	reason	NOUN
ftr-381	956	19	maaser	maaser	NOUN
ftr-381	956	20	kesafim	kesafim	NOUN
ftr-381	956	21	,	,	PUNCT
ftr-381	956	22	which	which	PRON
ftr-381	956	23	is	be	AUX
ftr-381	956	24	rabbinic	rabbinic	ADJ
ftr-381	956	25	,	,	PUNCT
ftr-381	956	26	has	have	VERB
ftr-381	956	27	a	a	DET
ftr-381	956	28	particular	particular	ADJ
ftr-381	956	29	leniency	leniency	NOUN
ftr-381	956	30	.	.	PUNCT
ftr-381	956	31	”	"	PUNCT
ftr-381	956	32	)	)	PUNCT
ftr-381	956	33	.	.	PUNCT
ftr-381	957	1	exercised	exercise	VERB
ftr-381	957	2	control	control	NOUN
ftr-381	957	3	over	over	ADP
ftr-381	957	4	it	it	PRON
ftr-381	957	5	,	,	PUNCT
ftr-381	957	6	he	he	PRON
ftr-381	957	7	reasoned	reason	VERB
ftr-381	957	8	,	,	PUNCT
ftr-381	957	9	so	so	ADV
ftr-381	957	10	should	should	AUX
ftr-381	957	11	amounts	amount	NOUN
ftr-381	957	12	paid	pay	VERB
ftr-381	957	13	for	for	ADP
ftr-381	957	14	civil	civil	ADJ
ftr-381	957	15	taxes	taxis	NOUN
ftr-381	957	16	be	be	AUX
ftr-381	957	17	excluded	exclude	VERB
ftr-381	957	18	from	from	ADP
ftr-381	957	19	one	one	NUM
ftr-381	957	20	’s	’s	PART
ftr-381	957	21	income	income	NOUN
ftr-381	957	22	for	for	ADP
ftr-381	957	23	maaser	maaser	ADJ
ftr-381	957	24	purposes	purpose	NOUN
ftr-381	957	25	.	.	PUNCT
ftr-381	958	1	while	while	SCONJ
ftr-381	958	2	the	the	DET
ftr-381	958	3	treatment	treatment	NOUN
ftr-381	958	4	of	of	ADP
ftr-381	958	5	pe’ah	pe’ah	PROPN
ftr-381	958	6	is	be	AUX
ftr-381	958	7	handled	handle	VERB
ftr-381	958	8	as	as	ADP
ftr-381	958	9	an	an	DET
ftr-381	958	10	exclusion	exclusion	NOUN
ftr-381	958	11	from	from	ADP
ftr-381	958	12	income	income	NOUN
ftr-381	958	13	,	,	PUNCT
ftr-381	958	14	the	the	DET
ftr-381	958	15	way	way	NOUN
ftr-381	958	16	to	to	PART
ftr-381	958	17	effect	effect	VERB
ftr-381	958	18	this	this	DET
ftr-381	958	19	exclusion	exclusion	NOUN
ftr-381	958	20	for	for	ADP
ftr-381	958	21	civil	civil	ADJ
ftr-381	958	22	taxes	taxis	NOUN
ftr-381	958	23	is	be	AUX
ftr-381	958	24	to	to	PART
ftr-381	958	25	allow	allow	VERB
ftr-381	958	26	a	a	DET
ftr-381	958	27	deduction	deduction	NOUN
ftr-381	958	28	against	against	ADP
ftr-381	958	29	income	income	NOUN
ftr-381	958	30	for	for	ADP
ftr-381	958	31	such	such	ADJ
ftr-381	958	32	taxes	taxis	NOUN
ftr-381	958	33	.	.	PUNCT
ftr-381	959	1	rabbi	rabbi	ADJ
ftr-381	959	2	chaim	chaim	PROPN
ftr-381	959	3	yosef	yosef	PROPN
ftr-381	959	4	david	david	PROPN
ftr-381	959	5	azuli	azuli	PROPN
ftr-381	959	6	(	(	PUNCT
ftr-381	959	7	1724	1724	NUM
ftr-381	959	8	-	-	SYM
ftr-381	959	9	1806	1806	NUM
ftr-381	959	10	)	)	PUNCT
ftr-381	959	11	(	(	PUNCT
ftr-381	959	12	the	the	DET
ftr-381	959	13	birkei	birkei	NOUN
ftr-381	959	14	yosef	yosef	PROPN
ftr-381	959	15	)	)	PUNCT
ftr-381	959	16	,	,	PUNCT
ftr-381	959	17	a	a	DET
ftr-381	959	18	student	student	NOUN
ftr-381	959	19	of	of	ADP
ftr-381	959	20	rabbi	rabbi	PROPN
ftr-381	959	21	atar	atar	PROPN
ftr-381	959	22	,	,	PUNCT
ftr-381	959	23	disagreed	disagree	VERB
ftr-381	959	24	,	,	PUNCT
ftr-381	959	25	arguing	argue	VERB
ftr-381	959	26	that	that	SCONJ
ftr-381	959	27	pe’ah	pe’ah	PROPN
ftr-381	959	28	is	be	AUX
ftr-381	959	29	a	a	DET
ftr-381	959	30	special	special	ADJ
ftr-381	959	31	torah	torah	PROPN
ftr-381	959	32	obligation	obligation	NOUN
ftr-381	959	33	in	in	ADP
ftr-381	959	34	the	the	DET
ftr-381	959	35	nature	nature	NOUN
ftr-381	959	36	of	of	ADP
ftr-381	959	37	a	a	DET
ftr-381	959	38	gift	gift	NOUN
ftr-381	959	39	to	to	ADP
ftr-381	959	40	the	the	DET
ftr-381	959	41	poor	poor	ADJ
ftr-381	959	42	,	,	PUNCT
ftr-381	959	43	and	and	CCONJ
ftr-381	959	44	that	that	PRON
ftr-381	959	45	one	one	NOUN
ftr-381	959	46	can	can	AUX
ftr-381	959	47	not	not	PART
ftr-381	959	48	draw	draw	VERB
ftr-381	959	49	an	an	DET
ftr-381	959	50	analogy	analogy	NOUN
ftr-381	959	51	between	between	ADP
ftr-381	959	52	the	the	DET
ftr-381	959	53	practice	practice	NOUN
ftr-381	959	54	of	of	ADP
ftr-381	959	55	pe’ah	pe’ah	PROPN
ftr-381	959	56	and	and	CCONJ
ftr-381	959	57	the	the	DET
ftr-381	959	58	payment	payment	NOUN
ftr-381	959	59	of	of	ADP
ftr-381	959	60	taxes	taxis	NOUN
ftr-381	959	61	.	.	PUNCT
ftr-381	960	1	thus	thus	ADV
ftr-381	960	2	,	,	PUNCT
ftr-381	960	3	he	he	PRON
ftr-381	960	4	concluded	conclude	VERB
ftr-381	960	5	that	that	SCONJ
ftr-381	960	6	no	no	DET
ftr-381	960	7	deduction	deduction	NOUN
ftr-381	960	8	for	for	ADP
ftr-381	960	9	civil	civil	ADJ
ftr-381	960	10	taxes	taxis	NOUN
ftr-381	960	11	should	should	AUX
ftr-381	960	12	be	be	AUX
ftr-381	960	13	allowed	allow	VERB
ftr-381	960	14	.	.	PUNCT
ftr-381	961	1	139	139	NUM
ftr-381	961	2	little	little	ADJ
ftr-381	961	3	else	else	ADV
ftr-381	961	4	was	be	AUX
ftr-381	961	5	written	write	VERB
ftr-381	961	6	on	on	ADP
ftr-381	961	7	this	this	DET
ftr-381	961	8	question	question	NOUN
ftr-381	961	9	until	until	ADP
ftr-381	961	10	the	the	DET
ftr-381	961	11	mid-20th	mid-20th	NUM
ftr-381	961	12	century	century	NOUN
ftr-381	961	13	,	,	PUNCT
ftr-381	961	14	when	when	SCONJ
ftr-381	961	15	the	the	DET
ftr-381	961	16	debate	debate	NOUN
ftr-381	961	17	picked	pick	VERB
ftr-381	961	18	up	up	ADP
ftr-381	961	19	again	again	ADV
ftr-381	961	20	.	.	PUNCT
ftr-381	962	1	rabbi	rabbi	PROPN
ftr-381	962	2	feinstein	feinstein	PROPN
ftr-381	962	3	construed	construe	VERB
ftr-381	962	4	the	the	DET
ftr-381	962	5	passage	passage	NOUN
ftr-381	962	6	from	from	ADP
ftr-381	962	7	rabbi	rabbi	PROPN
ftr-381	962	8	atar	atar	PROPN
ftr-381	962	9	as	as	ADP
ftr-381	962	10	applying	apply	VERB
ftr-381	962	11	to	to	ADP
ftr-381	962	12	income	income	NOUN
ftr-381	962	13	taxes	taxis	NOUN
ftr-381	962	14	but	but	CCONJ
ftr-381	962	15	not	not	PART
ftr-381	962	16	to	to	ADP
ftr-381	962	17	taxes	taxis	NOUN
ftr-381	962	18	that	that	PRON
ftr-381	962	19	are	be	AUX
ftr-381	962	20	transaction	transaction	NOUN
ftr-381	962	21	based	base	VERB
ftr-381	962	22	,	,	PUNCT
ftr-381	962	23	such	such	ADJ
ftr-381	962	24	as	as	ADP
ftr-381	962	25	sales	sale	NOUN
ftr-381	962	26	taxes	taxis	NOUN
ftr-381	962	27	.	.	PUNCT
ftr-381	963	1	he	he	PRON
ftr-381	963	2	reasoned	reason	VERB
ftr-381	963	3	that	that	SCONJ
ftr-381	963	4	the	the	DET
ftr-381	963	5	income	income	NOUN
ftr-381	963	6	tax	tax	NOUN
ftr-381	963	7	was	be	AUX
ftr-381	963	8	like	like	ADP
ftr-381	963	9	pe’ah	pe’ah	PROPN
ftr-381	963	10	,	,	PUNCT
ftr-381	963	11	in	in	ADP
ftr-381	963	12	that	that	DET
ftr-381	963	13	the140	the140	PROPN
ftr-381	963	14	person	person	NOUN
ftr-381	963	15	who	who	PRON
ftr-381	963	16	earned	earn	VERB
ftr-381	963	17	the	the	DET
ftr-381	963	18	income	income	NOUN
ftr-381	963	19	never	never	ADV
ftr-381	963	20	truly	truly	ADV
ftr-381	963	21	controlled	control	VERB
ftr-381	963	22	the	the	DET
ftr-381	963	23	money	money	NOUN
ftr-381	963	24	owed	owe	VERB
ftr-381	963	25	as	as	ADP
ftr-381	963	26	income	income	NOUN
ftr-381	963	27	tax	tax	NOUN
ftr-381	963	28	.	.	PUNCT
ftr-381	964	1	the	the	DET
ftr-381	964	2	person	person	NOUN
ftr-381	964	3	who	who	PRON
ftr-381	964	4	earns	earn	VERB
ftr-381	964	5	$	$	SYM
ftr-381	964	6	10	10	NUM
ftr-381	964	7	and	and	CCONJ
ftr-381	964	8	owes	owe	VERB
ftr-381	964	9	$	$	SYM
ftr-381	964	10	1	1	NUM
ftr-381	964	11	to	to	ADP
ftr-381	964	12	the	the	DET
ftr-381	964	13	government	government	NOUN
ftr-381	964	14	as	as	SCONJ
ftr-381	964	15	income	income	NOUN
ftr-381	964	16	tax	tax	NOUN
ftr-381	964	17	really	really	ADV
ftr-381	964	18	controlled	control	VERB
ftr-381	964	19	$	$	SYM
ftr-381	964	20	9	9	NUM
ftr-381	964	21	and	and	CCONJ
ftr-381	964	22	should	should	AUX
ftr-381	964	23	tithe	tithe	VERB
ftr-381	964	24	on	on	ADP
ftr-381	964	25	that	that	DET
ftr-381	964	26	amount	amount	NOUN
ftr-381	964	27	.	.	PUNCT
ftr-381	965	1	the	the	DET
ftr-381	965	2	same	same	ADJ
ftr-381	965	3	argument	argument	NOUN
ftr-381	965	4	can	can	AUX
ftr-381	965	5	not	not	PART
ftr-381	965	6	be	be	AUX
ftr-381	965	7	made	make	VERB
ftr-381	965	8	when	when	SCONJ
ftr-381	965	9	this	this	DET
ftr-381	965	10	person	person	NOUN
ftr-381	965	11	then	then	ADV
ftr-381	965	12	takes	take	VERB
ftr-381	965	13	his	his	PRON
ftr-381	965	14	$	$	SYM
ftr-381	965	15	9	9	NUM
ftr-381	965	16	and	and	CCONJ
ftr-381	965	17	buys	buy	VERB
ftr-381	965	18	something	something	PRON
ftr-381	965	19	for	for	ADP
ftr-381	965	20	$	$	SYM
ftr-381	965	21	2	2	NUM
ftr-381	965	22	,	,	PUNCT
ftr-381	965	23	paying	pay	VERB
ftr-381	965	24	an	an	DET
ftr-381	965	25	additional	additional	ADJ
ftr-381	965	26	$	$	SYM
ftr-381	965	27	1	1	NUM
ftr-381	965	28	as	as	ADP
ftr-381	965	29	sales	sale	NOUN
ftr-381	965	30	tax	tax	NOUN
ftr-381	965	31	.	.	PUNCT
ftr-381	966	1	even	even	ADV
ftr-381	966	2	though	though	SCONJ
ftr-381	966	3	the	the	DET
ftr-381	966	4	sales	sale	NOUN
ftr-381	966	5	tax	tax	NOUN
ftr-381	966	6	is	be	AUX
ftr-381	966	7	not	not	PART
ftr-381	966	8	optional	optional	ADJ
ftr-381	966	9	,	,	PUNCT
ftr-381	966	10	such	such	DET
ftr-381	966	11	a	a	DET
ftr-381	966	12	person	person	NOUN
ftr-381	966	13	still	still	ADV
ftr-381	966	14	had	have	AUX
ftr-381	966	15	earned	earn	VERB
ftr-381	966	16	$	$	SYM
ftr-381	966	17	9	9	NUM
ftr-381	966	18	and	and	CCONJ
ftr-381	966	19	had	have	VERB
ftr-381	966	20	it	it	PRON
ftr-381	966	21	at	at	ADP
ftr-381	966	22	his	his	PRON
ftr-381	966	23	disposal	disposal	NOUN
ftr-381	966	24	at	at	ADP
ftr-381	966	25	one	one	NUM
ftr-381	966	26	time	time	NOUN
ftr-381	966	27	.	.	PUNCT
ftr-381	967	1	rabbi	rabbi	PROPN
ftr-381	967	2	feinstein	feinstein	PROPN
ftr-381	967	3	cited	cite	VERB
ftr-381	967	4	talmud	talmud	NOUN
ftr-381	967	5	passages	passage	NOUN
ftr-381	967	6	that	that	PRON
ftr-381	967	7	indicated	indicate	VERB
ftr-381	967	8	that	that	SCONJ
ftr-381	967	9	maaser	maaser	NOUN
ftr-381	967	10	is	be	AUX
ftr-381	967	11	owed	owe	VERB
ftr-381	967	12	on	on	ADP
ftr-381	967	13	amounts	amount	NOUN
ftr-381	967	14	the	the	DET
ftr-381	967	15	king	king	NOUN
ftr-381	967	16	seizes	seize	VERB
ftr-381	967	17	in	in	ADP
ftr-381	967	18	satisfaction	satisfaction	NOUN
ftr-381	967	19	of	of	ADP
ftr-381	967	20	a	a	DET
ftr-381	967	21	debt	debt	NOUN
ftr-381	967	22	to	to	PART
ftr-381	967	23	support	support	VERB
ftr-381	967	24	the	the	DET
ftr-381	967	25	distinction	distinction	NOUN
ftr-381	967	26	between	between	ADP
ftr-381	967	27	income	income	NOUN
ftr-381	967	28	and	and	CCONJ
ftr-381	967	29	sales	sale	NOUN
ftr-381	967	30	taxes	taxis	NOUN
ftr-381	967	31	.	.	PUNCT
ftr-381	968	1	he	he	PRON
ftr-381	968	2	reasoned	reason	VERB
ftr-381	968	3	that	that	SCONJ
ftr-381	968	4	the	the	DET
ftr-381	968	5	taking	taking	NOUN
ftr-381	968	6	of	of	ADP
ftr-381	968	7	the141	the141	PROPN
ftr-381	968	8	property	property	NOUN
ftr-381	968	9	described	describe	VERB
ftr-381	968	10	in	in	ADP
ftr-381	968	11	the	the	DET
ftr-381	968	12	talmud	talmud	NOUN
ftr-381	968	13	was	be	AUX
ftr-381	968	14	analogous	analogous	ADJ
ftr-381	968	15	to	to	ADP
ftr-381	968	16	the	the	DET
ftr-381	968	17	payment	payment	NOUN
ftr-381	968	18	of	of	ADP
ftr-381	968	19	a	a	DET
ftr-381	968	20	sales	sale	NOUN
ftr-381	968	21	tax	tax	NOUN
ftr-381	968	22	.	.	PUNCT
ftr-381	969	1	once	once	ADV
ftr-381	969	2	a	a	DET
ftr-381	969	3	person	person	NOUN
ftr-381	969	4	had	have	VERB
ftr-381	969	5	control	control	NOUN
ftr-381	969	6	over	over	ADP
ftr-381	969	7	income	income	NOUN
ftr-381	969	8	,	,	PUNCT
ftr-381	969	9	he	he	PRON
ftr-381	969	10	owes	owe	VERB
ftr-381	969	11	a	a	DET
ftr-381	969	12	tithe	tithe	NOUN
ftr-381	969	13	on	on	ADP
ftr-381	969	14	such	such	ADJ
ftr-381	969	15	income	income	NOUN
ftr-381	969	16	,	,	PUNCT
ftr-381	969	17	even	even	ADV
ftr-381	969	18	though	though	SCONJ
ftr-381	969	19	the	the	DET
ftr-381	969	20	government	government	NOUN
ftr-381	969	21	later	later	ADV
ftr-381	969	22	takes	take	VERB
ftr-381	969	23	the	the	DET
ftr-381	969	24	money	money	NOUN
ftr-381	969	25	from	from	ADP
ftr-381	969	26	him	he	PRON
ftr-381	969	27	as	as	ADP
ftr-381	969	28	part	part	NOUN
ftr-381	969	29	of	of	ADP
ftr-381	969	30	a	a	DET
ftr-381	969	31	transaction	transaction	NOUN
ftr-381	969	32	separate	separate	ADJ
ftr-381	969	33	from	from	ADP
ftr-381	969	34	the	the	DET
ftr-381	969	35	act	act	NOUN
ftr-381	969	36	of	of	ADP
ftr-381	969	37	earning	earn	VERB
ftr-381	969	38	it	it	PRON
ftr-381	969	39	.	.	PUNCT
ftr-381	970	1	in	in	ADP
ftr-381	970	2	contrast	contrast	NOUN
ftr-381	970	3	,	,	PUNCT
ftr-381	970	4	rabbi	rabbi	PROPN
ftr-381	970	5	yitzchak	yitzchak	PROPN
ftr-381	970	6	yaakov	yaakov	PROPN
ftr-381	970	7	weiss	weiss	PROPN
ftr-381	970	8	(	(	PUNCT
ftr-381	970	9	d.	d.	PROPN
ftr-381	970	10	1989	1989	NUM
ftr-381	970	11	)	)	PUNCT
ftr-381	970	12	took	take	VERB
ftr-381	970	13	a	a	DET
ftr-381	970	14	more	more	ADV
ftr-381	970	15	lenient	lenient	ADJ
ftr-381	970	16	view	view	NOUN
ftr-381	970	17	and	and	CCONJ
ftr-381	970	18	construed	construe	VERB
ftr-381	970	19	rabbi	rabbi	PROPN
ftr-381	970	20	atar	atar	PROPN
ftr-381	970	21	’s	’s	PART
ftr-381	970	22	reasoning	reasoning	NOUN
ftr-381	970	23	to	to	PART
ftr-381	970	24	apply	apply	VERB
ftr-381	970	25	equally	equally	ADV
ftr-381	970	26	to	to	ADP
ftr-381	970	27	all	all	DET
ftr-381	970	28	taxes	taxis	NOUN
ftr-381	970	29	.	.	PUNCT
ftr-381	971	1	rabbi	rabbi	PROPN
ftr-381	971	2	weiss	weiss	PROPN
ftr-381	971	3	argued	argue	VERB
ftr-381	971	4	that	that	SCONJ
ftr-381	971	5	maaser	maaser	ADJ
ftr-381	971	6	kesafim	kesafim	NOUN
ftr-381	971	7	was	be	AUX
ftr-381	971	8	customary	customary	ADJ
ftr-381	971	9	in	in	ADP
ftr-381	971	10	origin	origin	NOUN
ftr-381	971	11	,	,	PUNCT
ftr-381	971	12	allowing	allow	VERB
ftr-381	971	13	significant	significant	ADJ
ftr-381	971	14	leniency	leniency	NOUN
ftr-381	971	15	in	in	ADP
ftr-381	971	16	the	the	DET
ftr-381	971	17	creation	creation	NOUN
ftr-381	971	18	of	of	ADP
ftr-381	971	19	the	the	DET
ftr-381	971	20	rules	rule	NOUN
ftr-381	971	21	.	.	PUNCT
ftr-381	972	1	he	he	PRON
ftr-381	972	2	further	far	ADV
ftr-381	972	3	argued	argue	VERB
ftr-381	972	4	that	that	SCONJ
ftr-381	972	5	,	,	PUNCT
ftr-381	972	6	for	for	ADP
ftr-381	972	7	purposes	purpose	NOUN
ftr-381	972	8	of142	of142	NOUN
ftr-381	972	9	determining	determine	VERB
ftr-381	972	10	income	income	NOUN
ftr-381	972	11	only	only	ADV
ftr-381	972	12	,	,	PUNCT
ftr-381	972	13	one	one	PRON
ftr-381	972	14	should	should	AUX
ftr-381	972	15	treat	treat	VERB
ftr-381	972	16	the	the	DET
ftr-381	972	17	payment	payment	NOUN
ftr-381	972	18	of	of	ADP
ftr-381	972	19	taxes	taxis	NOUN
ftr-381	972	20	similarly	similarly	ADV
ftr-381	972	21	to	to	ADP
ftr-381	972	22	the	the	DET
ftr-381	972	23	use	use	NOUN
ftr-381	972	24	of	of	ADP
ftr-381	972	25	funds	fund	NOUN
ftr-381	972	26	for	for	ADP
ftr-381	972	27	tzedakah	tzedakah	NOUN
ftr-381	972	28	.	.	PUNCT
ftr-381	973	1	after	after	ADV
ftr-381	973	2	all	all	ADV
ftr-381	973	3	,	,	PUNCT
ftr-381	973	4	taxes	taxis	NOUN
ftr-381	973	5	generally	generally	ADV
ftr-381	973	6	fund	fund	VERB
ftr-381	973	7	the	the	DET
ftr-381	973	8	public	public	ADJ
ftr-381	973	9	good	good	NOUN
ftr-381	973	10	and	and	CCONJ
ftr-381	973	11	bear	bear	VERB
ftr-381	973	12	some	some	DET
ftr-381	973	13	similarity	similarity	NOUN
ftr-381	973	14	to	to	ADP
ftr-381	973	15	tzedakah	tzedakah	PROPN
ftr-381	973	16	.	.	PUNCT
ftr-381	974	1	thus	thus	ADV
ftr-381	974	2	,	,	PUNCT
ftr-381	974	3	if	if	SCONJ
ftr-381	974	4	someone	someone	PRON
ftr-381	974	5	earned	earn	VERB
ftr-381	974	6	$	$	SYM
ftr-381	974	7	100	100	NUM
ftr-381	974	8	and	and	CCONJ
ftr-381	974	9	then	then	ADV
ftr-381	974	10	gave	give	VERB
ftr-381	974	11	away	away	ADP
ftr-381	974	12	$	$	SYM
ftr-381	974	13	3	3	NUM
ftr-381	974	14	to	to	ADP
ftr-381	974	15	a	a	DET
ftr-381	974	16	charity	charity	NOUN
ftr-381	974	17	,	,	PUNCT
ftr-381	974	18	he	he	PRON
ftr-381	974	19	would	would	AUX
ftr-381	974	20	determine	determine	VERB
ftr-381	974	21	the	the	DET
ftr-381	974	22	amount	amount	NOUN
ftr-381	974	23	to	to	PART
ftr-381	974	24	separate	separate	VERB
ftr-381	974	25	for	for	ADP
ftr-381	974	26	maaser	maaser	NOUN
ftr-381	974	27	by	by	ADP
ftr-381	974	28	first	first	ADV
ftr-381	974	29	subtracting	subtract	VERB
ftr-381	974	30	the	the	DET
ftr-381	974	31	$	$	SYM
ftr-381	974	32	3	3	NUM
ftr-381	974	33	.	.	PUNCT
ftr-381	975	1	similarly	similarly	ADV
ftr-381	975	2	,	,	PUNCT
ftr-381	975	3	he	he	PRON
ftr-381	975	4	should	should	AUX
ftr-381	975	5	be	be	AUX
ftr-381	975	6	allowed	allow	VERB
ftr-381	975	7	to	to	PART
ftr-381	975	8	deduct	deduct	VERB
ftr-381	975	9	any	any	DET
ftr-381	975	10	taxes	taxis	NOUN
ftr-381	975	11	190	190	NUM
ftr-381	975	12	florida	florida	PROPN
ftr-381	975	13	tax	tax	NOUN
ftr-381	975	14	review	review	NOUN
ftr-381	976	1	[	[	X
ftr-381	976	2	vol	vol	NOUN
ftr-381	976	3	.	.	PUNCT
ftr-381	976	4	8:1	8:1	NUM
ftr-381	976	5	143	143	NUM
ftr-381	976	6	.	.	PUNCT
ftr-381	977	1	see	see	VERB
ftr-381	977	2	mk	mk	PROPN
ftr-381	977	3	at	at	ADP
ftr-381	977	4	80	80	NUM
ftr-381	977	5	,	,	PUNCT
ftr-381	977	6	hebrew	hebrew	ADJ
ftr-381	977	7	appendix	appendix	NOUN
ftr-381	977	8	.	.	PUNCT
ftr-381	978	1	144	144	NUM
ftr-381	978	2	.	.	PUNCT
ftr-381	979	1	i	i	PRON
ftr-381	979	2	d.	d.	PROPN
ftr-381	979	3	145	145	NUM
ftr-381	979	4	.	.	PUNCT
ftr-381	980	1	in	in	ADP
ftr-381	980	2	addition	addition	NOUN
ftr-381	980	3	,	,	PUNCT
ftr-381	980	4	one	one	PRON
ftr-381	980	5	must	must	AUX
ftr-381	980	6	develop	develop	VERB
ftr-381	980	7	rules	rule	NOUN
ftr-381	980	8	to	to	PART
ftr-381	980	9	determine	determine	VERB
ftr-381	980	10	in	in	ADP
ftr-381	980	11	which	which	DET
ftr-381	980	12	period	period	NOUN
ftr-381	980	13	items	item	NOUN
ftr-381	980	14	of	of	ADP
ftr-381	980	15	income	income	NOUN
ftr-381	980	16	or	or	CCONJ
ftr-381	980	17	deductions	deduction	NOUN
ftr-381	980	18	fall	fall	VERB
ftr-381	980	19	.	.	PUNCT
ftr-381	981	1	examples	example	NOUN
ftr-381	981	2	of	of	ADP
ftr-381	981	3	such	such	ADJ
ftr-381	981	4	rules	rule	NOUN
ftr-381	981	5	include	include	VERB
ftr-381	981	6	those	those	PRON
ftr-381	981	7	of	of	ADP
ftr-381	981	8	cash	cash	NOUN
ftr-381	981	9	method	method	NOUN
ftr-381	981	10	and	and	CCONJ
ftr-381	981	11	accrual	accrual	ADJ
ftr-381	981	12	accounting	accounting	NOUN
ftr-381	981	13	,	,	PUNCT
ftr-381	981	14	which	which	PRON
ftr-381	981	15	specify	specify	VERB
ftr-381	981	16	when	when	SCONJ
ftr-381	981	17	taxpayers	taxpayer	NOUN
ftr-381	981	18	must	must	AUX
ftr-381	981	19	report	report	VERB
ftr-381	981	20	income	income	NOUN
ftr-381	981	21	and	and	CCONJ
ftr-381	981	22	may	may	AUX
ftr-381	981	23	claim	claim	VERB
ftr-381	981	24	deductions	deduction	NOUN
ftr-381	981	25	.	.	PUNCT
ftr-381	982	1	an	an	DET
ftr-381	982	2	examination	examination	NOUN
ftr-381	982	3	of	of	ADP
ftr-381	982	4	these	these	DET
ftr-381	982	5	rules	rule	NOUN
ftr-381	982	6	is	be	AUX
ftr-381	982	7	beyond	beyond	ADP
ftr-381	982	8	the	the	DET
ftr-381	982	9	scope	scope	NOUN
ftr-381	982	10	of	of	ADP
ftr-381	982	11	this	this	DET
ftr-381	982	12	paper	paper	NOUN
ftr-381	982	13	.	.	PUNCT
ftr-381	983	1	146	146	NUM
ftr-381	983	2	.	.	PUNCT
ftr-381	984	1	in	in	ADP
ftr-381	984	2	eisner	eisner	PROPN
ftr-381	984	3	v.	v.	PROPN
ftr-381	984	4	macomber	macomber	PROPN
ftr-381	984	5	,	,	PUNCT
ftr-381	984	6	the	the	DET
ftr-381	984	7	supreme	supreme	PROPN
ftr-381	984	8	court	court	PROPN
ftr-381	984	9	contrasted	contrast	VERB
ftr-381	984	10	capital	capital	NOUN
ftr-381	984	11	,	,	PUNCT
ftr-381	984	12	which	which	PRON
ftr-381	984	13	it	it	PRON
ftr-381	984	14	described	describe	VERB
ftr-381	984	15	as	as	ADP
ftr-381	984	16	“	"	PUNCT
ftr-381	984	17	a	a	DET
ftr-381	984	18	reservoir	reservoir	NOUN
ftr-381	984	19	supplied	supply	VERB
ftr-381	984	20	from	from	ADP
ftr-381	984	21	springs	spring	NOUN
ftr-381	984	22	”	"	PUNCT
ftr-381	984	23	to	to	ADP
ftr-381	984	24	income	income	NOUN
ftr-381	984	25	,	,	PUNCT
ftr-381	984	26	which	which	PRON
ftr-381	984	27	it	it	PRON
ftr-381	984	28	described	describe	VERB
ftr-381	984	29	as	as	ADP
ftr-381	984	30	“	"	PUNCT
ftr-381	984	31	as	as	ADP
ftr-381	984	32	the	the	DET
ftr-381	984	33	outlet	outlet	NOUN
ftr-381	984	34	stream	stream	NOUN
ftr-381	984	35	,	,	PUNCT
ftr-381	984	36	to	to	PART
ftr-381	984	37	be	be	AUX
ftr-381	984	38	measured	measure	VERB
ftr-381	984	39	by	by	ADP
ftr-381	984	40	its	its	PRON
ftr-381	984	41	flow	flow	NOUN
ftr-381	984	42	during	during	ADP
ftr-381	984	43	a	a	DET
ftr-381	984	44	period	period	NOUN
ftr-381	984	45	of	of	ADP
ftr-381	984	46	time	time	NOUN
ftr-381	984	47	.	.	PUNCT
ftr-381	984	48	”	"	PUNCT
ftr-381	985	1	252	252	NUM
ftr-381	985	2	u.s	u.s	PROPN
ftr-381	985	3	.	.	PROPN
ftr-381	985	4	189	189	NUM
ftr-381	985	5	,	,	PUNCT
ftr-381	985	6	206	206	NUM
ftr-381	985	7	(	(	PUNCT
ftr-381	985	8	1920	1920	NUM
ftr-381	985	9	)	)	PUNCT
ftr-381	985	10	.	.	PUNCT
ftr-381	986	1	147	147	NUM
ftr-381	986	2	.	.	PUNCT
ftr-381	987	1	income	income	NOUN
ftr-381	987	2	tax	tax	PROPN
ftr-381	987	3	act	act	PROPN
ftr-381	987	4	of	of	ADP
ftr-381	987	5	oct	oct	PROPN
ftr-381	987	6	.	.	PROPN
ftr-381	987	7	3	3	NUM
ftr-381	987	8	,	,	PUNCT
ftr-381	987	9	1913	1913	NUM
ftr-381	987	10	,	,	PUNCT
ftr-381	987	11	pub	pub	NOUN
ftr-381	987	12	.	.	PUNCT
ftr-381	988	1	no	no	INTJ
ftr-381	988	2	.	.	NOUN
ftr-381	989	1	63	63	NUM
ftr-381	989	2	-	-	SYM
ftr-381	989	3	16	16	NUM
ftr-381	989	4	,	,	PUNCT
ftr-381	989	5	s	s	VERB
ftr-381	989	6	2d	2d	NOUN
ftr-381	989	7	,	,	PUNCT
ftr-381	989	8	38	38	NUM
ftr-381	989	9	stat	stat	NOUN
ftr-381	989	10	.	.	PUNCT
ftr-381	990	1	166	166	NUM
ftr-381	990	2	(	(	PUNCT
ftr-381	990	3	1913	1913	NUM
ftr-381	990	4	)	)	PUNCT
ftr-381	990	5	.	.	PUNCT
ftr-381	991	1	see	see	VERB
ftr-381	991	2	irc	irc	PROPN
ftr-381	991	3	§	§	PROPN
ftr-381	991	4	441	441	NUM
ftr-381	991	5	and	and	CCONJ
ftr-381	991	6	regulations	regulation	NOUN
ftr-381	991	7	thereunder	thereunder	VERB
ftr-381	991	8	for	for	ADP
ftr-381	991	9	a	a	DET
ftr-381	991	10	description	description	NOUN
ftr-381	991	11	of	of	ADP
ftr-381	991	12	the	the	DET
ftr-381	991	13	current	current	ADJ
ftr-381	991	14	rules	rule	NOUN
ftr-381	991	15	regarding	regard	VERB
ftr-381	991	16	the	the	DET
ftr-381	991	17	taxable	taxable	ADJ
ftr-381	991	18	year	year	NOUN
ftr-381	991	19	.	.	PUNCT
ftr-381	992	1	generally	generally	ADV
ftr-381	992	2	it	it	PRON
ftr-381	992	3	is	be	AUX
ftr-381	992	4	the	the	DET
ftr-381	992	5	taxpayer	taxpayer	NOUN
ftr-381	992	6	’s	’s	PART
ftr-381	992	7	annual	annual	ADJ
ftr-381	992	8	accounting	accounting	NOUN
ftr-381	992	9	period	period	NOUN
ftr-381	992	10	,	,	PUNCT
ftr-381	992	11	if	if	SCONJ
ftr-381	992	12	paid	pay	VERB
ftr-381	992	13	.	.	PUNCT
ftr-381	993	1	however	however	ADV
ftr-381	993	2	,	,	PUNCT
ftr-381	993	3	rabbi	rabbi	PROPN
ftr-381	993	4	weiss	weiss	PROPN
ftr-381	993	5	suggested	suggest	VERB
ftr-381	993	6	that	that	SCONJ
ftr-381	993	7	those	those	PRON
ftr-381	993	8	who	who	PRON
ftr-381	993	9	can	can	AUX
ftr-381	993	10	afford	afford	VERB
ftr-381	993	11	not	not	PART
ftr-381	993	12	to	to	PART
ftr-381	993	13	deduct	deduct	VERB
ftr-381	993	14	sales	sale	NOUN
ftr-381	993	15	taxes	taxis	NOUN
ftr-381	993	16	should	should	AUX
ftr-381	993	17	refrain	refrain	VERB
ftr-381	993	18	from	from	ADP
ftr-381	993	19	so	so	ADV
ftr-381	993	20	doing.143	doing.143	PROPN
ftr-381	993	21	rabbi	rabbi	PROPN
ftr-381	993	22	auerbach	auerbach	PROPN
ftr-381	993	23	took	take	VERB
ftr-381	993	24	a	a	DET
ftr-381	993	25	third	third	ADJ
ftr-381	993	26	approach	approach	NOUN
ftr-381	993	27	.	.	PUNCT
ftr-381	994	1	he	he	PRON
ftr-381	994	2	agreed	agree	VERB
ftr-381	994	3	with	with	ADP
ftr-381	994	4	rabbi	rabbi	PROPN
ftr-381	994	5	feinstein	feinstein	PROPN
ftr-381	994	6	that	that	PRON
ftr-381	994	7	income	income	NOUN
ftr-381	994	8	taxes	taxis	NOUN
ftr-381	994	9	should	should	AUX
ftr-381	994	10	be	be	AUX
ftr-381	994	11	deductible	deductible	ADJ
ftr-381	994	12	,	,	PUNCT
ftr-381	994	13	but	but	CCONJ
ftr-381	994	14	not	not	PART
ftr-381	994	15	sales	sale	NOUN
ftr-381	994	16	taxes	taxis	NOUN
ftr-381	994	17	.	.	PUNCT
ftr-381	995	1	however	however	ADV
ftr-381	995	2	,	,	PUNCT
ftr-381	995	3	consistent	consistent	ADJ
ftr-381	995	4	with	with	ADP
ftr-381	995	5	the	the	DET
ftr-381	995	6	legislative	legislative	ADJ
ftr-381	995	7	history	history	NOUN
ftr-381	995	8	of	of	ADP
ftr-381	995	9	the	the	DET
ftr-381	995	10	tax	tax	NOUN
ftr-381	995	11	reform	reform	NOUN
ftr-381	995	12	act	act	NOUN
ftr-381	995	13	of	of	ADP
ftr-381	995	14	1986	1986	NUM
ftr-381	995	15	,	,	PUNCT
ftr-381	995	16	he	he	PRON
ftr-381	995	17	based	base	VERB
ftr-381	995	18	his	his	PRON
ftr-381	995	19	argument	argument	NOUN
ftr-381	995	20	on	on	ADP
ftr-381	995	21	the	the	DET
ftr-381	995	22	notion	notion	NOUN
ftr-381	995	23	that	that	SCONJ
ftr-381	995	24	a	a	DET
ftr-381	995	25	sales	sale	NOUN
ftr-381	995	26	tax	tax	NOUN
ftr-381	995	27	was	be	AUX
ftr-381	995	28	nothing	nothing	PRON
ftr-381	995	29	more	more	ADJ
ftr-381	995	30	than	than	ADP
ftr-381	995	31	part	part	NOUN
ftr-381	995	32	of	of	ADP
ftr-381	995	33	the	the	DET
ftr-381	995	34	purchase	purchase	NOUN
ftr-381	995	35	price	price	NOUN
ftr-381	995	36	of	of	ADP
ftr-381	995	37	a	a	DET
ftr-381	995	38	given	give	VERB
ftr-381	995	39	good	good	NOUN
ftr-381	995	40	or	or	CCONJ
ftr-381	995	41	service	service	NOUN
ftr-381	995	42	.	.	PUNCT
ftr-381	996	1	as	as	ADP
ftr-381	996	2	such	such	ADJ
ftr-381	996	3	,	,	PUNCT
ftr-381	996	4	it	it	PRON
ftr-381	996	5	could	could	AUX
ftr-381	996	6	not	not	PART
ftr-381	996	7	be	be	AUX
ftr-381	996	8	deducted	deduct	VERB
ftr-381	996	9	.	.	PUNCT
ftr-381	997	1	rabbi	rabbi	PROPN
ftr-381	997	2	auerbach	auerbach	PROPN
ftr-381	997	3	also	also	ADV
ftr-381	997	4	took	take	VERB
ftr-381	997	5	a	a	DET
ftr-381	997	6	broader	broad	ADJ
ftr-381	997	7	view	view	NOUN
ftr-381	997	8	of	of	ADP
ftr-381	997	9	the	the	DET
ftr-381	997	10	justification	justification	NOUN
ftr-381	997	11	for	for	ADP
ftr-381	997	12	the	the	DET
ftr-381	997	13	deduction	deduction	NOUN
ftr-381	997	14	.	.	PUNCT
ftr-381	998	1	he	he	PRON
ftr-381	998	2	contended	contend	VERB
ftr-381	998	3	that	that	SCONJ
ftr-381	998	4	the	the	DET
ftr-381	998	5	reason	reason	NOUN
ftr-381	998	6	income	income	NOUN
ftr-381	998	7	taxes	taxis	NOUN
ftr-381	998	8	could	could	AUX
ftr-381	998	9	be	be	AUX
ftr-381	998	10	deducted	deduct	VERB
ftr-381	998	11	was	be	AUX
ftr-381	998	12	that	that	SCONJ
ftr-381	998	13	they	they	PRON
ftr-381	998	14	were	be	AUX
ftr-381	998	15	mandatory	mandatory	ADJ
ftr-381	998	16	.	.	PUNCT
ftr-381	999	1	thus	thus	ADV
ftr-381	999	2	,	,	PUNCT
ftr-381	999	3	the	the	DET
ftr-381	999	4	focus	focus	NOUN
ftr-381	999	5	on	on	ADP
ftr-381	999	6	taxation	taxation	NOUN
ftr-381	999	7	was	be	AUX
ftr-381	999	8	too	too	ADV
ftr-381	999	9	narrow	narrow	ADJ
ftr-381	999	10	.	.	PUNCT
ftr-381	1000	1	he	he	PRON
ftr-381	1000	2	argued	argue	VERB
ftr-381	1000	3	that	that	SCONJ
ftr-381	1000	4	any	any	DET
ftr-381	1000	5	forced	forced	ADJ
ftr-381	1000	6	taking	taking	NOUN
ftr-381	1000	7	,	,	PUNCT
ftr-381	1000	8	including	include	VERB
ftr-381	1000	9	deposits	deposit	NOUN
ftr-381	1000	10	,	,	PUNCT
ftr-381	1000	11	mandatory	mandatory	ADJ
ftr-381	1000	12	loans	loan	NOUN
ftr-381	1000	13	to	to	ADP
ftr-381	1000	14	the	the	DET
ftr-381	1000	15	state	state	NOUN
ftr-381	1000	16	of	of	ADP
ftr-381	1000	17	israel	israel	PROPN
ftr-381	1000	18	or	or	CCONJ
ftr-381	1000	19	forced	force	VERB
ftr-381	1000	20	insurance	insurance	NOUN
ftr-381	1000	21	,	,	PUNCT
ftr-381	1000	22	should	should	AUX
ftr-381	1000	23	be	be	AUX
ftr-381	1000	24	deductible	deductible	ADJ
ftr-381	1000	25	for	for	ADP
ftr-381	1000	26	purposes	purpose	NOUN
ftr-381	1000	27	of	of	ADP
ftr-381	1000	28	determining	determine	VERB
ftr-381	1000	29	maaser	maaser	NOUN
ftr-381	1000	30	.	.	PUNCT
ftr-381	1001	1	consistent	consistent	ADJ
ftr-381	1001	2	with	with	ADP
ftr-381	1001	3	the	the	DET
ftr-381	1001	4	tax	tax	NOUN
ftr-381	1001	5	benefit	benefit	NOUN
ftr-381	1001	6	rule	rule	NOUN
ftr-381	1001	7	,	,	PUNCT
ftr-381	1001	8	he	he	PRON
ftr-381	1001	9	further	far	ADV
ftr-381	1001	10	believed	believe	VERB
ftr-381	1001	11	that	that	SCONJ
ftr-381	1001	12	if	if	SCONJ
ftr-381	1001	13	the	the	DET
ftr-381	1001	14	money	money	NOUN
ftr-381	1001	15	were	be	AUX
ftr-381	1001	16	later	later	ADV
ftr-381	1001	17	recovered	recover	VERB
ftr-381	1001	18	,	,	PUNCT
ftr-381	1001	19	then	then	ADV
ftr-381	1001	20	it	it	PRON
ftr-381	1001	21	should	should	AUX
ftr-381	1001	22	be	be	AUX
ftr-381	1001	23	included	include	VERB
ftr-381	1001	24	in	in	ADP
ftr-381	1001	25	income	income	NOUN
ftr-381	1001	26	for	for	ADP
ftr-381	1001	27	tithing	tithe	VERB
ftr-381	1001	28	purposes.144	purposes.144	PROPN
ftr-381	1001	29	c.	c.	NOUN
ftr-381	1001	30	netting	netting	NOUN
ftr-381	1001	31	and	and	CCONJ
ftr-381	1001	32	accounting	accounting	NOUN
ftr-381	1001	33	periods	period	NOUN
ftr-381	1001	34	having	having	AUX
ftr-381	1001	35	determined	determine	VERB
ftr-381	1001	36	what	what	PRON
ftr-381	1001	37	must	must	AUX
ftr-381	1001	38	be	be	AUX
ftr-381	1001	39	included	include	VERB
ftr-381	1001	40	in	in	ADP
ftr-381	1001	41	income	income	NOUN
ftr-381	1001	42	and	and	CCONJ
ftr-381	1001	43	what	what	DET
ftr-381	1001	44	expenditures	expenditure	NOUN
ftr-381	1001	45	can	can	AUX
ftr-381	1001	46	generally	generally	ADV
ftr-381	1001	47	be	be	AUX
ftr-381	1001	48	deducted	deduct	VERB
ftr-381	1001	49	,	,	PUNCT
ftr-381	1001	50	the	the	DET
ftr-381	1001	51	final	final	ADJ
ftr-381	1001	52	step	step	NOUN
ftr-381	1001	53	in	in	ADP
ftr-381	1001	54	ascertaining	ascertain	VERB
ftr-381	1001	55	taxable	taxable	ADJ
ftr-381	1001	56	or	or	CCONJ
ftr-381	1001	57	tithable	tithable	ADJ
ftr-381	1001	58	income	income	NOUN
ftr-381	1001	59	is	be	AUX
ftr-381	1001	60	to	to	PART
ftr-381	1001	61	determine	determine	VERB
ftr-381	1001	62	whether	whether	SCONJ
ftr-381	1001	63	specific	specific	ADJ
ftr-381	1001	64	items	item	NOUN
ftr-381	1001	65	of	of	ADP
ftr-381	1001	66	income	income	NOUN
ftr-381	1001	67	and	and	CCONJ
ftr-381	1001	68	expeneses	expenese	NOUN
ftr-381	1001	69	may	may	AUX
ftr-381	1001	70	be	be	AUX
ftr-381	1001	71	netted	net	VERB
ftr-381	1001	72	against	against	ADP
ftr-381	1001	73	one	one	NUM
ftr-381	1001	74	another	another	DET
ftr-381	1001	75	and	and	CCONJ
ftr-381	1001	76	to	to	PART
ftr-381	1001	77	set	set	VERB
ftr-381	1001	78	accounting	accounting	NOUN
ftr-381	1001	79	periods	period	NOUN
ftr-381	1001	80	.	.	PUNCT
ftr-381	1002	1	federal145	federal145	PROPN
ftr-381	1002	2	income	income	NOUN
ftr-381	1002	3	taxation	taxation	NOUN
ftr-381	1002	4	generally	generally	ADV
ftr-381	1002	5	permits	permit	VERB
ftr-381	1002	6	taxpayers	taxpayer	NOUN
ftr-381	1002	7	to	to	PART
ftr-381	1002	8	net	net	VERB
ftr-381	1002	9	all	all	DET
ftr-381	1002	10	income	income	NOUN
ftr-381	1002	11	and	and	CCONJ
ftr-381	1002	12	expenses	expense	NOUN
ftr-381	1002	13	incurred	incur	VERB
ftr-381	1002	14	during	during	ADP
ftr-381	1002	15	a	a	DET
ftr-381	1002	16	one	one	NUM
ftr-381	1002	17	-	-	PUNCT
ftr-381	1002	18	year	year	NOUN
ftr-381	1002	19	period	period	NOUN
ftr-381	1002	20	.	.	PUNCT
ftr-381	1003	1	within	within	ADP
ftr-381	1003	2	bounds	bound	NOUN
ftr-381	1003	3	,	,	PUNCT
ftr-381	1003	4	it	it	PRON
ftr-381	1003	5	allows	allow	VERB
ftr-381	1003	6	taxpayers	taxpayer	NOUN
ftr-381	1003	7	to	to	PART
ftr-381	1003	8	offset	offset	VERB
ftr-381	1003	9	income	income	NOUN
ftr-381	1003	10	and	and	CCONJ
ftr-381	1003	11	losses	loss	NOUN
ftr-381	1003	12	from	from	ADP
ftr-381	1003	13	different	different	ADJ
ftr-381	1003	14	accounting	accounting	NOUN
ftr-381	1003	15	periods	period	NOUN
ftr-381	1003	16	.	.	PUNCT
ftr-381	1004	1	in	in	ADP
ftr-381	1004	2	contrast	contrast	NOUN
ftr-381	1004	3	,	,	PUNCT
ftr-381	1004	4	several	several	ADJ
ftr-381	1004	5	rabbis	rabbi	NOUN
ftr-381	1004	6	argue	argue	VERB
ftr-381	1004	7	for	for	ADP
ftr-381	1004	8	transactional	transactional	ADJ
ftr-381	1004	9	accounting	accounting	NOUN
ftr-381	1004	10	,	,	PUNCT
ftr-381	1004	11	where	where	SCONJ
ftr-381	1004	12	each	each	DET
ftr-381	1004	13	transaction	transaction	NOUN
ftr-381	1004	14	is	be	AUX
ftr-381	1004	15	considered	consider	VERB
ftr-381	1004	16	separately	separately	ADV
ftr-381	1004	17	from	from	ADP
ftr-381	1004	18	all	all	DET
ftr-381	1004	19	others	other	NOUN
ftr-381	1004	20	,	,	PUNCT
ftr-381	1004	21	thus	thus	ADV
ftr-381	1004	22	preculding	preculde	VERB
ftr-381	1004	23	netting	net	VERB
ftr-381	1004	24	altogether	altogether	ADV
ftr-381	1004	25	.	.	PUNCT
ftr-381	1005	1	others	other	NOUN
ftr-381	1005	2	argue	argue	VERB
ftr-381	1005	3	for	for	ADP
ftr-381	1005	4	tax	tax	NOUN
ftr-381	1005	5	accounting	accounting	NOUN
ftr-381	1005	6	periods	period	NOUN
ftr-381	1005	7	,	,	PUNCT
ftr-381	1005	8	ranging	range	VERB
ftr-381	1005	9	from	from	ADP
ftr-381	1005	10	three	three	NUM
ftr-381	1005	11	months	month	NOUN
ftr-381	1005	12	to	to	ADP
ftr-381	1005	13	one	one	NUM
ftr-381	1005	14	year	year	NOUN
ftr-381	1005	15	.	.	PUNCT
ftr-381	1006	1	in	in	ADP
ftr-381	1006	2	all	all	DET
ftr-381	1006	3	cases	case	NOUN
ftr-381	1006	4	,	,	PUNCT
ftr-381	1006	5	netting	net	VERB
ftr-381	1006	6	between	between	ADP
ftr-381	1006	7	periods	period	NOUN
ftr-381	1006	8	is	be	AUX
ftr-381	1006	9	strictly	strictly	ADV
ftr-381	1006	10	prohibited	prohibit	VERB
ftr-381	1006	11	.	.	PUNCT
ftr-381	1007	1	what	what	PRON
ftr-381	1007	2	follows	follow	VERB
ftr-381	1007	3	is	be	AUX
ftr-381	1007	4	a	a	DET
ftr-381	1007	5	discussion	discussion	NOUN
ftr-381	1007	6	of	of	ADP
ftr-381	1007	7	how	how	SCONJ
ftr-381	1007	8	the	the	DET
ftr-381	1007	9	different	different	ADJ
ftr-381	1007	10	rules	rule	NOUN
ftr-381	1007	11	developed	develop	VERB
ftr-381	1007	12	.	.	PUNCT
ftr-381	1008	1	the	the	DET
ftr-381	1008	2	concept	concept	NOUN
ftr-381	1008	3	of	of	ADP
ftr-381	1008	4	income	income	NOUN
ftr-381	1008	5	necessarily	necessarily	ADV
ftr-381	1008	6	incorporates	incorporate	VERB
ftr-381	1008	7	a	a	DET
ftr-381	1008	8	time	time	NOUN
ftr-381	1008	9	element	element	NOUN
ftr-381	1008	10	.	.	PUNCT
ftr-381	1009	1	from146	from146	NOUN
ftr-381	1009	2	the	the	DET
ftr-381	1009	3	beginning	beginning	NOUN
ftr-381	1009	4	,	,	PUNCT
ftr-381	1009	5	the	the	DET
ftr-381	1009	6	federal	federal	ADJ
ftr-381	1009	7	income	income	NOUN
ftr-381	1009	8	tax	tax	NOUN
ftr-381	1009	9	has	have	AUX
ftr-381	1009	10	used	use	VERB
ftr-381	1009	11	an	an	DET
ftr-381	1009	12	annual	annual	ADJ
ftr-381	1009	13	accounting	accounting	NOUN
ftr-381	1009	14	period	period	NOUN
ftr-381	1009	15	,	,	PUNCT
ftr-381	1009	16	called	call	VERB
ftr-381	1009	17	the	the	DET
ftr-381	1009	18	“	"	PUNCT
ftr-381	1009	19	taxable	taxable	ADJ
ftr-381	1009	20	year	year	NOUN
ftr-381	1009	21	.	.	PUNCT
ftr-381	1009	22	”	"	PUNCT
ftr-381	1010	1	initally	initally	ADV
ftr-381	1010	2	,	,	PUNCT
ftr-381	1010	3	congress	congress	PROPN
ftr-381	1010	4	permitted	permit	VERB
ftr-381	1010	5	taxpayers	taxpayer	NOUN
ftr-381	1010	6	to	to	ADP
ftr-381	1010	7	net	net	VERB
ftr-381	1010	8	all147	all147	PROPN
ftr-381	1010	9	2007	2007	NUM
ftr-381	1010	10	]	]	X
ftr-381	1010	11	maaser	maaser	ADJ
ftr-381	1010	12	kesafim	kesafim	NOUN
ftr-381	1010	13	and	and	CCONJ
ftr-381	1010	14	the	the	DET
ftr-381	1010	15	development	development	NOUN
ftr-381	1010	16	of	of	ADP
ftr-381	1010	17	tax	tax	NOUN
ftr-381	1010	18	law	law	NOUN
ftr-381	1010	19	191	191	NUM
ftr-381	1010	20	such	such	ADJ
ftr-381	1010	21	period	period	NOUN
ftr-381	1010	22	is	be	AUX
ftr-381	1010	23	a	a	DET
ftr-381	1010	24	calendar	calendar	NOUN
ftr-381	1010	25	or	or	CCONJ
ftr-381	1010	26	fiscal	fiscal	ADJ
ftr-381	1010	27	year	year	NOUN
ftr-381	1010	28	.	.	PUNCT
ftr-381	1011	1	irc	irc	PROPN
ftr-381	1011	2	§	§	PROPN
ftr-381	1011	3	441(b	441(b	PROPN
ftr-381	1011	4	)	)	PUNCT
ftr-381	1011	5	.	.	PUNCT
ftr-381	1012	1	in	in	ADP
ftr-381	1012	2	some	some	DET
ftr-381	1012	3	cases	case	NOUN
ftr-381	1012	4	,	,	PUNCT
ftr-381	1012	5	the	the	DET
ftr-381	1012	6	code	code	NOUN
ftr-381	1012	7	allows	allow	VERB
ftr-381	1012	8	for	for	ADP
ftr-381	1012	9	a	a	DET
ftr-381	1012	10	53	53	NUM
ftr-381	1012	11	-	-	PUNCT
ftr-381	1012	12	week	week	NOUN
ftr-381	1012	13	year	year	NOUN
ftr-381	1012	14	,	,	PUNCT
ftr-381	1012	15	irc	irc	PROPN
ftr-381	1012	16	§	§	PROPN
ftr-381	1012	17	441(f	441(f	PROPN
ftr-381	1012	18	)	)	PUNCT
ftr-381	1012	19	,	,	PUNCT
ftr-381	1012	20	or	or	CCONJ
ftr-381	1012	21	for	for	ADP
ftr-381	1012	22	tax	tax	NOUN
ftr-381	1012	23	periods	period	NOUN
ftr-381	1012	24	shorter	short	ADJ
ftr-381	1012	25	than	than	ADP
ftr-381	1012	26	one	one	NUM
ftr-381	1012	27	year	year	NOUN
ftr-381	1012	28	.	.	PUNCT
ftr-381	1013	1	irc	irc	PROPN
ftr-381	1013	2	§	§	PROPN
ftr-381	1013	3	443(a	443(a	PROPN
ftr-381	1013	4	)	)	PUNCT
ftr-381	1013	5	.	.	PUNCT
ftr-381	1014	1	148	148	NUM
ftr-381	1014	2	.	.	PUNCT
ftr-381	1015	1	revenue	revenue	NOUN
ftr-381	1015	2	act	act	NOUN
ftr-381	1015	3	of	of	ADP
ftr-381	1015	4	1924	1924	NUM
ftr-381	1015	5	,	,	PUNCT
ftr-381	1015	6	§	§	PROPN
ftr-381	1015	7	208(c	208(c	PROPN
ftr-381	1015	8	)	)	PUNCT
ftr-381	1015	9	,	,	PUNCT
ftr-381	1015	10	43	43	NUM
ftr-381	1015	11	stat	stat	NOUN
ftr-381	1015	12	.	.	PUNCT
ftr-381	1016	1	253	253	NUM
ftr-381	1016	2	,	,	PUNCT
ftr-381	1016	3	262	262	NUM
ftr-381	1016	4	(	(	PUNCT
ftr-381	1016	5	1924	1924	NUM
ftr-381	1016	6	)	)	PUNCT
ftr-381	1016	7	.	.	PUNCT
ftr-381	1017	1	149	149	NUM
ftr-381	1017	2	.	.	PUNCT
ftr-381	1018	1	see	see	VERB
ftr-381	1018	2	irc	irc	PROPN
ftr-381	1018	3	§	§	PROPN
ftr-381	1018	4	§	§	PROPN
ftr-381	1018	5	1211	1211	NUM
ftr-381	1018	6	and	and	CCONJ
ftr-381	1018	7	1212	1212	NUM
ftr-381	1018	8	.	.	PUNCT
ftr-381	1019	1	for	for	ADP
ftr-381	1019	2	a	a	DET
ftr-381	1019	3	history	history	NOUN
ftr-381	1019	4	of	of	ADP
ftr-381	1019	5	this	this	DET
ftr-381	1019	6	limiation	limiation	NOUN
ftr-381	1019	7	,	,	PUNCT
ftr-381	1019	8	see	see	VERB
ftr-381	1019	9	3b	3b	PROPN
ftr-381	1019	10	mertens	merten	NOUN
ftr-381	1019	11	,	,	PUNCT
ftr-381	1019	12	the	the	DET
ftr-381	1019	13	laws	law	NOUN
ftr-381	1019	14	of	of	ADP
ftr-381	1019	15	federal	federal	ADJ
ftr-381	1019	16	income	income	NOUN
ftr-381	1019	17	taxation	taxation	NOUN
ftr-381	1019	18	,	,	PUNCT
ftr-381	1019	19	§	§	PROPN
ftr-381	1019	20	§	§	PROPN
ftr-381	1019	21	22.02	22.02	NUM
ftr-381	1019	22	-	-	SYM
ftr-381	1019	23	22.03	22.03	NUM
ftr-381	1019	24	(	(	PUNCT
ftr-381	1019	25	1996	1996	NUM
ftr-381	1019	26	rev	rev	X
ftr-381	1019	27	.	.	PROPN
ftr-381	1019	28	)	)	PUNCT
ftr-381	1019	29	.	.	PUNCT
ftr-381	1020	1	150	150	NUM
ftr-381	1020	2	.	.	PUNCT
ftr-381	1020	3	see	see	VERB
ftr-381	1020	4	irc	irc	PROPN
ftr-381	1020	5	§	§	PROPN
ftr-381	1020	6	§	§	PROPN
ftr-381	1020	7	465	465	NUM
ftr-381	1020	8	and	and	CCONJ
ftr-381	1020	9	469	469	NUM
ftr-381	1020	10	.	.	NOUN
ftr-381	1020	11	151	151	NUM
ftr-381	1020	12	.	.	PUNCT
ftr-381	1021	1	this	this	PRON
ftr-381	1021	2	could	could	AUX
ftr-381	1021	3	arise	arise	VERB
ftr-381	1021	4	either	either	CCONJ
ftr-381	1021	5	because	because	SCONJ
ftr-381	1021	6	a	a	DET
ftr-381	1021	7	taxpayer	taxpayer	NOUN
ftr-381	1021	8	had	have	VERB
ftr-381	1021	9	income	income	NOUN
ftr-381	1021	10	in	in	ADP
ftr-381	1021	11	one	one	NUM
ftr-381	1021	12	year	year	NOUN
ftr-381	1021	13	and	and	CCONJ
ftr-381	1021	14	incurred	incur	VERB
ftr-381	1021	15	expenses	expense	NOUN
ftr-381	1021	16	in	in	ADP
ftr-381	1021	17	another	another	PRON
ftr-381	1021	18	or	or	CCONJ
ftr-381	1021	19	as	as	ADP
ftr-381	1021	20	a	a	DET
ftr-381	1021	21	result	result	NOUN
ftr-381	1021	22	of	of	ADP
ftr-381	1021	23	progressive	progressive	ADJ
ftr-381	1021	24	tax	tax	NOUN
ftr-381	1021	25	rates	rate	NOUN
ftr-381	1021	26	,	,	PUNCT
ftr-381	1021	27	where	where	SCONJ
ftr-381	1021	28	the	the	DET
ftr-381	1021	29	bunching	bunching	NOUN
ftr-381	1021	30	of	of	ADP
ftr-381	1021	31	income	income	NOUN
ftr-381	1021	32	could	could	AUX
ftr-381	1021	33	lead	lead	VERB
ftr-381	1021	34	taxpayers	taxpayer	NOUN
ftr-381	1021	35	to	to	PART
ftr-381	1021	36	incur	incur	VERB
ftr-381	1021	37	higher	high	ADJ
ftr-381	1021	38	tax	tax	NOUN
ftr-381	1021	39	burdens	burden	NOUN
ftr-381	1021	40	than	than	ADP
ftr-381	1021	41	others	other	NOUN
ftr-381	1021	42	whose	whose	DET
ftr-381	1021	43	income	income	NOUN
ftr-381	1021	44	was	be	AUX
ftr-381	1021	45	earned	earn	VERB
ftr-381	1021	46	at	at	ADP
ftr-381	1021	47	a	a	DET
ftr-381	1021	48	constant	constant	ADJ
ftr-381	1021	49	rate	rate	NOUN
ftr-381	1021	50	over	over	ADP
ftr-381	1021	51	time	time	NOUN
ftr-381	1021	52	.	.	PUNCT
ftr-381	1022	1	152	152	NUM
ftr-381	1022	2	.	.	X
ftr-381	1022	3	282	282	NUM
ftr-381	1022	4	u.s	u.s	PROPN
ftr-381	1022	5	.	.	PROPN
ftr-381	1022	6	359	359	NUM
ftr-381	1022	7	,	,	PUNCT
ftr-381	1022	8	51	51	NUM
ftr-381	1022	9	s.ct	s.ct	NOUN
ftr-381	1022	10	.	.	PROPN
ftr-381	1022	11	150	150	NUM
ftr-381	1022	12	(	(	PUNCT
ftr-381	1022	13	1931	1931	NUM
ftr-381	1022	14	)	)	PUNCT
ftr-381	1022	15	.	.	PUNCT
ftr-381	1023	1	153	153	NUM
ftr-381	1023	2	.	.	PUNCT
ftr-381	1024	1	this	this	DET
ftr-381	1024	2	argument	argument	NOUN
ftr-381	1024	3	is	be	AUX
ftr-381	1024	4	analogous	analogous	ADJ
ftr-381	1024	5	to	to	ADP
ftr-381	1024	6	those	those	PRON
ftr-381	1024	7	raised	raise	VERB
ftr-381	1024	8	regarding	regard	VERB
ftr-381	1024	9	the	the	DET
ftr-381	1024	10	taxation	taxation	NOUN
ftr-381	1024	11	of	of	ADP
ftr-381	1024	12	nominal	nominal	ADJ
ftr-381	1024	13	,	,	PUNCT
ftr-381	1024	14	as	as	SCONJ
ftr-381	1024	15	opposed	oppose	VERB
ftr-381	1024	16	to	to	ADP
ftr-381	1024	17	real	real	ADJ
ftr-381	1024	18	,	,	PUNCT
ftr-381	1024	19	gain	gain	NOUN
ftr-381	1024	20	.	.	PUNCT
ftr-381	1025	1	154	154	NUM
ftr-381	1025	2	.	.	PUNCT
ftr-381	1026	1	i	i	PRON
ftr-381	1026	2	d.	d.	PROPN
ftr-381	1026	3	at	at	ADP
ftr-381	1026	4	362	362	NUM
ftr-381	1026	5	-	-	SYM
ftr-381	1026	6	3	3	NUM
ftr-381	1026	7	.	.	PUNCT
ftr-381	1026	8	income	income	NOUN
ftr-381	1026	9	and	and	CCONJ
ftr-381	1026	10	deductions	deduction	NOUN
ftr-381	1026	11	that	that	PRON
ftr-381	1026	12	fell	fall	VERB
ftr-381	1026	13	within	within	ADP
ftr-381	1026	14	a	a	DET
ftr-381	1026	15	tax	tax	NOUN
ftr-381	1026	16	year	year	NOUN
ftr-381	1026	17	.	.	PUNCT
ftr-381	1027	1	however	however	ADV
ftr-381	1027	2	,	,	PUNCT
ftr-381	1027	3	to	to	PART
ftr-381	1027	4	combat	combat	VERB
ftr-381	1027	5	potential	potential	ADJ
ftr-381	1027	6	abuses	abuse	NOUN
ftr-381	1027	7	,	,	PUNCT
ftr-381	1027	8	over	over	ADP
ftr-381	1027	9	time	time	NOUN
ftr-381	1027	10	,	,	PUNCT
ftr-381	1027	11	congress	congress	PROPN
ftr-381	1027	12	has	have	AUX
ftr-381	1027	13	imposed	impose	VERB
ftr-381	1027	14	a	a	DET
ftr-381	1027	15	number	number	NOUN
ftr-381	1027	16	of	of	ADP
ftr-381	1027	17	limitations	limitation	NOUN
ftr-381	1027	18	on	on	ADP
ftr-381	1027	19	this	this	DET
ftr-381	1027	20	ability	ability	NOUN
ftr-381	1027	21	.	.	PUNCT
ftr-381	1028	1	for	for	ADP
ftr-381	1028	2	instance	instance	NOUN
ftr-381	1028	3	,	,	PUNCT
ftr-381	1028	4	in	in	ADP
ftr-381	1028	5	1924	1924	NUM
ftr-381	1028	6	,	,	PUNCT
ftr-381	1028	7	congress	congress	PROPN
ftr-381	1028	8	limited	limit	VERB
ftr-381	1028	9	the	the	DET
ftr-381	1028	10	ability	ability	NOUN
ftr-381	1028	11	to	to	PART
ftr-381	1028	12	deduct	deduct	VERB
ftr-381	1028	13	capital	capital	NOUN
ftr-381	1028	14	losses	loss	NOUN
ftr-381	1028	15	,	,	PUNCT
ftr-381	1028	16	a148	a148	PROPN
ftr-381	1028	17	restriction	restriction	NOUN
ftr-381	1028	18	that	that	PRON
ftr-381	1028	19	continues	continue	VERB
ftr-381	1028	20	to	to	ADP
ftr-381	1028	21	this	this	DET
ftr-381	1028	22	day	day	NOUN
ftr-381	1028	23	,	,	PUNCT
ftr-381	1028	24	though	though	SCONJ
ftr-381	1028	25	in	in	ADP
ftr-381	1028	26	altered	altered	ADJ
ftr-381	1028	27	form	form	NOUN
ftr-381	1028	28	.	.	PUNCT
ftr-381	1029	1	in	in	ADP
ftr-381	1029	2	the	the	DET
ftr-381	1029	3	1980s	1980s	NUM
ftr-381	1029	4	,	,	PUNCT
ftr-381	1029	5	in149	in149	PART
ftr-381	1029	6	response	response	NOUN
ftr-381	1029	7	to	to	ADP
ftr-381	1029	8	aggressive	aggressive	ADJ
ftr-381	1029	9	tax	tax	NOUN
ftr-381	1029	10	shelter	shelter	NOUN
ftr-381	1029	11	activity	activity	NOUN
ftr-381	1029	12	,	,	PUNCT
ftr-381	1029	13	congress	congress	PROPN
ftr-381	1029	14	imposed	impose	VERB
ftr-381	1029	15	restrictions	restriction	NOUN
ftr-381	1029	16	on	on	ADP
ftr-381	1029	17	the	the	DET
ftr-381	1029	18	ability	ability	NOUN
ftr-381	1029	19	to	to	PART
ftr-381	1029	20	deduct	deduct	VERB
ftr-381	1029	21	losses	loss	NOUN
ftr-381	1029	22	associated	associate	VERB
ftr-381	1029	23	with	with	ADP
ftr-381	1029	24	borrowed	borrow	VERB
ftr-381	1029	25	funds	fund	NOUN
ftr-381	1029	26	and	and	CCONJ
ftr-381	1029	27	from	from	ADP
ftr-381	1029	28	passive	passive	ADJ
ftr-381	1029	29	investments	investment	NOUN
ftr-381	1029	30	.	.	PUNCT
ftr-381	1030	1	nonetheless	nonetheless	ADV
ftr-381	1030	2	,	,	PUNCT
ftr-381	1030	3	the	the	DET
ftr-381	1030	4	general	general	ADJ
ftr-381	1030	5	rule	rule	NOUN
ftr-381	1030	6	remains	remain	VERB
ftr-381	1030	7	that	that	SCONJ
ftr-381	1030	8	taxpayers	taxpayer	NOUN
ftr-381	1030	9	are	be	AUX
ftr-381	1030	10	allowed150	allowed150	PROPN
ftr-381	1030	11	to	to	PART
ftr-381	1030	12	net	net	VERB
ftr-381	1030	13	all	all	DET
ftr-381	1030	14	income	income	NOUN
ftr-381	1030	15	and	and	CCONJ
ftr-381	1030	16	expenditures	expenditure	NOUN
ftr-381	1030	17	incurred	incur	VERB
ftr-381	1030	18	within	within	ADP
ftr-381	1030	19	a	a	DET
ftr-381	1030	20	given	give	VERB
ftr-381	1030	21	taxyear	taxyear	NOUN
ftr-381	1030	22	,	,	PUNCT
ftr-381	1030	23	even	even	ADV
ftr-381	1030	24	if	if	SCONJ
ftr-381	1030	25	they	they	PRON
ftr-381	1030	26	are	be	AUX
ftr-381	1030	27	earned	earn	VERB
ftr-381	1030	28	or	or	CCONJ
ftr-381	1030	29	incurred	incur	VERB
ftr-381	1030	30	in	in	ADP
ftr-381	1030	31	different	different	ADJ
ftr-381	1030	32	businesses	business	NOUN
ftr-381	1030	33	.	.	PUNCT
ftr-381	1031	1	originally	originally	ADV
ftr-381	1031	2	,	,	PUNCT
ftr-381	1031	3	each	each	DET
ftr-381	1031	4	tax	tax	NOUN
ftr-381	1031	5	year	year	NOUN
ftr-381	1031	6	was	be	AUX
ftr-381	1031	7	independent	independent	ADJ
ftr-381	1031	8	,	,	PUNCT
ftr-381	1031	9	and	and	CCONJ
ftr-381	1031	10	income	income	NOUN
ftr-381	1031	11	or	or	CCONJ
ftr-381	1031	12	losses	loss	NOUN
ftr-381	1031	13	from	from	ADP
ftr-381	1031	14	one	one	NUM
ftr-381	1031	15	year	year	NOUN
ftr-381	1031	16	could	could	AUX
ftr-381	1031	17	not	not	PART
ftr-381	1031	18	be	be	AUX
ftr-381	1031	19	used	use	VERB
ftr-381	1031	20	to	to	PART
ftr-381	1031	21	offset	offset	VERB
ftr-381	1031	22	income	income	NOUN
ftr-381	1031	23	or	or	CCONJ
ftr-381	1031	24	losses	loss	NOUN
ftr-381	1031	25	from	from	ADP
ftr-381	1031	26	any	any	DET
ftr-381	1031	27	other	other	ADJ
ftr-381	1031	28	year	year	NOUN
ftr-381	1031	29	.	.	PUNCT
ftr-381	1032	1	this	this	DET
ftr-381	1032	2	independence	independence	NOUN
ftr-381	1032	3	created	create	VERB
ftr-381	1032	4	the	the	DET
ftr-381	1032	5	possibility	possibility	NOUN
ftr-381	1032	6	that	that	SCONJ
ftr-381	1032	7	(	(	PUNCT
ftr-381	1032	8	1	1	X
ftr-381	1032	9	)	)	PUNCT
ftr-381	1032	10	taxpayers	taxpayer	NOUN
ftr-381	1032	11	could	could	AUX
ftr-381	1032	12	owe	owe	VERB
ftr-381	1032	13	taxes	taxis	NOUN
ftr-381	1032	14	,	,	PUNCT
ftr-381	1032	15	even	even	ADV
ftr-381	1032	16	when	when	SCONJ
ftr-381	1032	17	they	they	PRON
ftr-381	1032	18	ultimately	ultimately	ADV
ftr-381	1032	19	lost	lose	VERB
ftr-381	1032	20	money	money	NOUN
ftr-381	1032	21	,	,	PUNCT
ftr-381	1032	22	and	and	CCONJ
ftr-381	1032	23	(	(	PUNCT
ftr-381	1032	24	2	2	X
ftr-381	1032	25	)	)	PUNCT
ftr-381	1032	26	two	two	NUM
ftr-381	1032	27	taxpayers	taxpayer	NOUN
ftr-381	1032	28	who	who	PRON
ftr-381	1032	29	made	make	VERB
ftr-381	1032	30	the	the	DET
ftr-381	1032	31	same	same	ADJ
ftr-381	1032	32	amount	amount	NOUN
ftr-381	1032	33	of	of	ADP
ftr-381	1032	34	profit	profit	NOUN
ftr-381	1032	35	when	when	SCONJ
ftr-381	1032	36	measured	measure	VERB
ftr-381	1032	37	over	over	ADP
ftr-381	1032	38	the	the	DET
ftr-381	1032	39	long	long	ADJ
ftr-381	1032	40	run	run	NOUN
ftr-381	1032	41	,	,	PUNCT
ftr-381	1032	42	might	might	AUX
ftr-381	1032	43	end	end	VERB
ftr-381	1032	44	up	up	ADP
ftr-381	1032	45	owing	owe	VERB
ftr-381	1032	46	different	different	ADJ
ftr-381	1032	47	amounts	amount	NOUN
ftr-381	1032	48	of	of	ADP
ftr-381	1032	49	tax	tax	NOUN
ftr-381	1032	50	,	,	PUNCT
ftr-381	1032	51	depending	depend	VERB
ftr-381	1032	52	on	on	ADP
ftr-381	1032	53	when	when	SCONJ
ftr-381	1032	54	they	they	PRON
ftr-381	1032	55	earned	earn	VERB
ftr-381	1032	56	their	their	PRON
ftr-381	1032	57	income	income	NOUN
ftr-381	1032	58	and	and	CCONJ
ftr-381	1032	59	incurred	incur	VERB
ftr-381	1032	60	their	their	PRON
ftr-381	1032	61	expenses	expense	NOUN
ftr-381	1032	62	.	.	PUNCT
ftr-381	1033	1	to	to	PART
ftr-381	1033	2	remedy	remedy	VERB
ftr-381	1033	3	this	this	DET
ftr-381	1033	4	inequity	inequity	NOUN
ftr-381	1033	5	,	,	PUNCT
ftr-381	1033	6	the	the	DET
ftr-381	1033	7	trend	trend	NOUN
ftr-381	1033	8	in	in	ADP
ftr-381	1033	9	federal	federal	ADJ
ftr-381	1033	10	taxation151	taxation151	PROPN
ftr-381	1033	11	has	have	AUX
ftr-381	1033	12	been	be	AUX
ftr-381	1033	13	to	to	PART
ftr-381	1033	14	increase	increase	VERB
ftr-381	1033	15	the	the	DET
ftr-381	1033	16	period	period	NOUN
ftr-381	1033	17	over	over	ADP
ftr-381	1033	18	which	which	DET
ftr-381	1033	19	income	income	NOUN
ftr-381	1033	20	is	be	AUX
ftr-381	1033	21	measured	measure	VERB
ftr-381	1033	22	by	by	ADP
ftr-381	1033	23	reducing	reduce	VERB
ftr-381	1033	24	the	the	DET
ftr-381	1033	25	independence	independence	NOUN
ftr-381	1033	26	of	of	ADP
ftr-381	1033	27	the	the	DET
ftr-381	1033	28	individual	individual	ADJ
ftr-381	1033	29	tax	tax	NOUN
ftr-381	1033	30	years	year	NOUN
ftr-381	1033	31	and	and	CCONJ
ftr-381	1033	32	allowing	allow	VERB
ftr-381	1033	33	netting	net	VERB
ftr-381	1033	34	across	across	ADP
ftr-381	1033	35	years	year	NOUN
ftr-381	1033	36	.	.	PUNCT
ftr-381	1034	1	one	one	NUM
ftr-381	1034	2	of	of	ADP
ftr-381	1034	3	the	the	DET
ftr-381	1034	4	potential	potential	ADJ
ftr-381	1034	5	distortions	distortion	NOUN
ftr-381	1034	6	of	of	ADP
ftr-381	1034	7	income	income	NOUN
ftr-381	1034	8	inherent	inherent	ADJ
ftr-381	1034	9	in	in	ADP
ftr-381	1034	10	an	an	DET
ftr-381	1034	11	annual	annual	ADJ
ftr-381	1034	12	accounting	accounting	NOUN
ftr-381	1034	13	regime	regime	NOUN
ftr-381	1034	14	were	be	AUX
ftr-381	1034	15	showcased	showcase	VERB
ftr-381	1034	16	in	in	ADP
ftr-381	1034	17	burnet	burnet	PROPN
ftr-381	1034	18	v.	v.	PROPN
ftr-381	1034	19	sanford	sanford	PROPN
ftr-381	1034	20	&	&	CCONJ
ftr-381	1034	21	brooks	brooks	PROPN
ftr-381	1034	22	co.	co.	PROPN
ftr-381	1034	23	the152	the152	NOUN
ftr-381	1034	24	taxpayer	taxpayer	NOUN
ftr-381	1034	25	in	in	ADP
ftr-381	1034	26	that	that	DET
ftr-381	1034	27	case	case	NOUN
ftr-381	1034	28	incurred	incur	VERB
ftr-381	1034	29	expenses	expense	NOUN
ftr-381	1034	30	in	in	ADP
ftr-381	1034	31	one	one	NUM
ftr-381	1034	32	tax	tax	NOUN
ftr-381	1034	33	year	year	NOUN
ftr-381	1034	34	,	,	PUNCT
ftr-381	1034	35	and	and	CCONJ
ftr-381	1034	36	received	receive	VERB
ftr-381	1034	37	payment	payment	NOUN
ftr-381	1034	38	in	in	ADP
ftr-381	1034	39	another	another	PRON
ftr-381	1034	40	.	.	PUNCT
ftr-381	1035	1	although	although	SCONJ
ftr-381	1035	2	the	the	DET
ftr-381	1035	3	taxpayer	taxpayer	NOUN
ftr-381	1035	4	lost	lose	VERB
ftr-381	1035	5	money	money	NOUN
ftr-381	1035	6	on	on	ADP
ftr-381	1035	7	the	the	DET
ftr-381	1035	8	project	project	NOUN
ftr-381	1035	9	,	,	PUNCT
ftr-381	1035	10	it	it	PRON
ftr-381	1035	11	was	be	AUX
ftr-381	1035	12	barred	bar	VERB
ftr-381	1035	13	by	by	ADP
ftr-381	1035	14	operation	operation	NOUN
ftr-381	1035	15	of	of	ADP
ftr-381	1035	16	the	the	DET
ftr-381	1035	17	accounting	accounting	NOUN
ftr-381	1035	18	rules	rule	NOUN
ftr-381	1035	19	from	from	ADP
ftr-381	1035	20	using	use	VERB
ftr-381	1035	21	the	the	DET
ftr-381	1035	22	expenses	expense	NOUN
ftr-381	1035	23	to	to	PART
ftr-381	1035	24	offset	offset	VERB
ftr-381	1035	25	its	its	PRON
ftr-381	1035	26	income	income	NOUN
ftr-381	1035	27	.	.	PUNCT
ftr-381	1036	1	thus	thus	ADV
ftr-381	1036	2	,	,	PUNCT
ftr-381	1036	3	it	it	PRON
ftr-381	1036	4	was	be	AUX
ftr-381	1036	5	required	require	VERB
ftr-381	1036	6	to	to	PART
ftr-381	1036	7	pay	pay	VERB
ftr-381	1036	8	tax	tax	NOUN
ftr-381	1036	9	,	,	PUNCT
ftr-381	1036	10	even	even	ADV
ftr-381	1036	11	thought	think	VERB
ftr-381	1036	12	it	it	PRON
ftr-381	1036	13	ultimately	ultimately	ADV
ftr-381	1036	14	lost	lose	VERB
ftr-381	1036	15	money	money	NOUN
ftr-381	1036	16	.	.	PUNCT
ftr-381	1037	1	the	the	DET
ftr-381	1037	2	taxpayer	taxpayer	NOUN
ftr-381	1037	3	challenged	challenge	VERB
ftr-381	1037	4	the	the	DET
ftr-381	1037	5	constitutionality	constitutionality	NOUN
ftr-381	1037	6	of	of	ADP
ftr-381	1037	7	annual	annual	ADJ
ftr-381	1037	8	accounting	accounting	NOUN
ftr-381	1037	9	because	because	SCONJ
ftr-381	1037	10	it	it	PRON
ftr-381	1037	11	lead	lead	VERB
ftr-381	1037	12	to	to	ADP
ftr-381	1037	13	a	a	DET
ftr-381	1037	14	tax	tax	NOUN
ftr-381	1037	15	where	where	SCONJ
ftr-381	1037	16	no	no	DET
ftr-381	1037	17	profit	profit	NOUN
ftr-381	1037	18	was	be	AUX
ftr-381	1037	19	earned	earn	VERB
ftr-381	1037	20	.	.	PUNCT
ftr-381	1038	1	the	the	DET
ftr-381	1038	2	taxpayer	taxpayer	NOUN
ftr-381	1038	3	argued	argue	VERB
ftr-381	1038	4	that	that	SCONJ
ftr-381	1038	5	income	income	NOUN
ftr-381	1038	6	should153	should153	INTJ
ftr-381	1038	7	be	be	AUX
ftr-381	1038	8	measured	measure	VERB
ftr-381	1038	9	on	on	ADP
ftr-381	1038	10	a	a	DET
ftr-381	1038	11	transactional	transactional	ADJ
ftr-381	1038	12	basis	basis	NOUN
ftr-381	1038	13	.	.	PUNCT
ftr-381	1039	1	the	the	DET
ftr-381	1039	2	supreme	supreme	PROPN
ftr-381	1039	3	court	court	PROPN
ftr-381	1039	4	rejected	reject	VERB
ftr-381	1039	5	this154	this154	NOUN
ftr-381	1039	6	argument	argument	NOUN
ftr-381	1039	7	and	and	CCONJ
ftr-381	1039	8	affirmed	affirm	VERB
ftr-381	1039	9	the	the	DET
ftr-381	1039	10	annual	annual	ADJ
ftr-381	1039	11	accounting	accounting	NOUN
ftr-381	1039	12	system	system	NOUN
ftr-381	1039	13	as	as	ADP
ftr-381	1039	14	the	the	DET
ftr-381	1039	15	only	only	ADJ
ftr-381	1039	16	practical	practical	ADJ
ftr-381	1039	17	way	way	NOUN
ftr-381	1039	18	192	192	NUM
ftr-381	1039	19	florida	florida	PROPN
ftr-381	1039	20	tax	tax	NOUN
ftr-381	1039	21	review	review	NOUN
ftr-381	1040	1	[	[	X
ftr-381	1040	2	vol	vol	NOUN
ftr-381	1040	3	.	.	PUNCT
ftr-381	1040	4	8:1	8:1	NUM
ftr-381	1040	5	155	155	NUM
ftr-381	1040	6	.	.	PUNCT
ftr-381	1041	1	i	i	PRON
ftr-381	1041	2	d.	d.	PROPN
ftr-381	1041	3	at	at	ADP
ftr-381	1041	4	365	365	NUM
ftr-381	1041	5	.	.	PUNCT
ftr-381	1042	1	interestingly	interestingly	ADV
ftr-381	1042	2	,	,	PUNCT
ftr-381	1042	3	at	at	ADP
ftr-381	1042	4	the	the	DET
ftr-381	1042	5	time	time	NOUN
ftr-381	1042	6	sanford	sanford	PROPN
ftr-381	1042	7	&	&	CCONJ
ftr-381	1042	8	brooks	brooks	PROPN
ftr-381	1042	9	co.	co.	PROPN
ftr-381	1042	10	was	be	AUX
ftr-381	1042	11	decided	decide	VERB
ftr-381	1042	12	,	,	PUNCT
ftr-381	1042	13	regulations	regulation	NOUN
ftr-381	1042	14	permitted	permit	VERB
ftr-381	1042	15	taxpayers	taxpayer	NOUN
ftr-381	1042	16	to	to	PART
ftr-381	1042	17	account	account	VERB
ftr-381	1042	18	for	for	ADP
ftr-381	1042	19	their	their	PRON
ftr-381	1042	20	profits	profit	NOUN
ftr-381	1042	21	and	and	CCONJ
ftr-381	1042	22	losses	loss	NOUN
ftr-381	1042	23	on	on	ADP
ftr-381	1042	24	a	a	DET
ftr-381	1042	25	transactional	transactional	ADJ
ftr-381	1042	26	basis	basis	NOUN
ftr-381	1042	27	,	,	PUNCT
ftr-381	1042	28	so	so	ADV
ftr-381	1042	29	long	long	ADV
ftr-381	1042	30	as	as	SCONJ
ftr-381	1042	31	they	they	PRON
ftr-381	1042	32	kept	keep	VERB
ftr-381	1042	33	their	their	PRON
ftr-381	1042	34	books	book	NOUN
ftr-381	1042	35	based	base	VERB
ftr-381	1042	36	on	on	ADP
ftr-381	1042	37	such	such	DET
ftr-381	1042	38	a	a	DET
ftr-381	1042	39	method	method	NOUN
ftr-381	1042	40	.	.	PUNCT
ftr-381	1043	1	the	the	DET
ftr-381	1043	2	taxpayer	taxpayer	NOUN
ftr-381	1043	3	in	in	ADP
ftr-381	1043	4	that	that	DET
ftr-381	1043	5	case	case	NOUN
ftr-381	1043	6	had	have	AUX
ftr-381	1043	7	not	not	PART
ftr-381	1043	8	done	do	VERB
ftr-381	1043	9	so	so	ADV
ftr-381	1043	10	,	,	PUNCT
ftr-381	1043	11	and	and	CCONJ
ftr-381	1043	12	therefore	therefore	ADV
ftr-381	1043	13	could	could	AUX
ftr-381	1043	14	not	not	PART
ftr-381	1043	15	avail	avail	VERB
ftr-381	1043	16	himself	himself	PRON
ftr-381	1043	17	of	of	ADP
ftr-381	1043	18	those	those	DET
ftr-381	1043	19	regulations	regulation	NOUN
ftr-381	1043	20	.	.	PUNCT
ftr-381	1044	1	see	see	VERB
ftr-381	1044	2	,	,	PUNCT
ftr-381	1044	3	e.g.	e.g.	ADV
ftr-381	1044	4	,	,	PUNCT
ftr-381	1044	5	art	art	NOUN
ftr-381	1044	6	.	.	PUNCT
ftr-381	1045	1	36	36	NUM
ftr-381	1045	2	of	of	ADP
ftr-381	1045	3	reg	reg	NOUN
ftr-381	1045	4	.	.	PROPN
ftr-381	1046	1	45	45	NUM
ftr-381	1046	2	,	,	PUNCT
ftr-381	1046	3	apr	apr	PROPN
ftr-381	1046	4	.	.	PROPN
ftr-381	1046	5	19	19	NUM
ftr-381	1046	6	,	,	PUNCT
ftr-381	1046	7	1919	1919	NUM
ftr-381	1046	8	.	.	PUNCT
ftr-381	1047	1	for	for	ADP
ftr-381	1047	2	a	a	DET
ftr-381	1047	3	discussion	discussion	NOUN
ftr-381	1047	4	of	of	ADP
ftr-381	1047	5	such	such	ADJ
ftr-381	1047	6	regulations	regulation	NOUN
ftr-381	1047	7	,	,	PUNCT
ftr-381	1047	8	see	see	VERB
ftr-381	1047	9	myron	myron	PROPN
ftr-381	1047	10	c.	c.	PROPN
ftr-381	1047	11	grauer	grauer	PROPN
ftr-381	1047	12	,	,	PUNCT
ftr-381	1047	13	debunking	debunk	VERB
ftr-381	1047	14	the	the	DET
ftr-381	1047	15	myth	myth	NOUN
ftr-381	1047	16	of	of	ADP
ftr-381	1047	17	the	the	DET
ftr-381	1047	18	historic	historic	ADJ
ftr-381	1047	19	supremacy	supremacy	NOUN
ftr-381	1047	20	of	of	ADP
ftr-381	1047	21	annual	annual	ADJ
ftr-381	1047	22	accounting	accounting	NOUN
ftr-381	1047	23	for	for	ADP
ftr-381	1047	24	income	income	NOUN
ftr-381	1047	25	taxes	taxis	NOUN
ftr-381	1047	26	:	:	PUNCT
ftr-381	1047	27	a	a	DET
ftr-381	1047	28	coalescence	coalescence	NOUN
ftr-381	1047	29	of	of	ADP
ftr-381	1047	30	non	non	ADJ
ftr-381	1047	31	-	-	ADJ
ftr-381	1047	32	literal	literal	ADJ
ftr-381	1047	33	interpretation	interpretation	NOUN
ftr-381	1047	34	with	with	ADP
ftr-381	1047	35	original	original	ADJ
ftr-381	1047	36	intent	intent	NOUN
ftr-381	1047	37	analysis	analysis	NOUN
ftr-381	1047	38	,	,	PUNCT
ftr-381	1047	39	67	67	NUM
ftr-381	1047	40	wash	wash	NOUN
ftr-381	1047	41	.	.	PUNCT
ftr-381	1048	1	u.	u.	PROPN
ftr-381	1048	2	l.	l.	PROPN
ftr-381	1048	3	q.	q.	PROPN
ftr-381	1048	4	165	165	NUM
ftr-381	1048	5	,	,	PUNCT
ftr-381	1048	6	187	187	NUM
ftr-381	1048	7	(	(	PUNCT
ftr-381	1048	8	1989	1989	NUM
ftr-381	1048	9	)	)	PUNCT
ftr-381	1048	10	(	(	PUNCT
ftr-381	1048	11	discussing	discuss	VERB
ftr-381	1048	12	the	the	DET
ftr-381	1048	13	history	history	NOUN
ftr-381	1048	14	of	of	ADP
ftr-381	1048	15	the	the	DET
ftr-381	1048	16	tax	tax	NOUN
ftr-381	1048	17	accounting	accounting	NOUN
ftr-381	1048	18	rules	rule	NOUN
ftr-381	1048	19	)	)	PUNCT
ftr-381	1048	20	.	.	PUNCT
ftr-381	1049	1	156	156	NUM
ftr-381	1049	2	.	.	PUNCT
ftr-381	1050	1	see	see	VERB
ftr-381	1050	2	,	,	PUNCT
ftr-381	1050	3	e.g.	e.g.	ADV
ftr-381	1050	4	,	,	PUNCT
ftr-381	1050	5	hillsboro	hillsboro	PROPN
ftr-381	1050	6	nat’l	nat’l	PROPN
ftr-381	1050	7	bank	bank	PROPN
ftr-381	1050	8	v.	v.	CCONJ
ftr-381	1050	9	comm’r	comm’r	NOUN
ftr-381	1050	10	,	,	PUNCT
ftr-381	1050	11	460	460	NUM
ftr-381	1050	12	u.s	u.s	PROPN
ftr-381	1050	13	.	.	PROPN
ftr-381	1050	14	370	370	NUM
ftr-381	1050	15	,	,	PUNCT
ftr-381	1050	16	388	388	NUM
ftr-381	1050	17	-	-	SYM
ftr-381	1050	18	89	89	NUM
ftr-381	1050	19	(	(	PUNCT
ftr-381	1050	20	1983	1983	NUM
ftr-381	1050	21	)	)	PUNCT
ftr-381	1050	22	(	(	PUNCT
ftr-381	1050	23	affirming	affirm	VERB
ftr-381	1050	24	the	the	DET
ftr-381	1050	25	general	general	ADJ
ftr-381	1050	26	principle	principle	NOUN
ftr-381	1050	27	of	of	ADP
ftr-381	1050	28	annual	annual	ADJ
ftr-381	1050	29	accounting	accounting	NOUN
ftr-381	1050	30	,	,	PUNCT
ftr-381	1050	31	while	while	SCONJ
ftr-381	1050	32	permitting	permit	VERB
ftr-381	1050	33	the	the	DET
ftr-381	1050	34	tax	tax	NOUN
ftr-381	1050	35	benefit	benefit	NOUN
ftr-381	1050	36	rule	rule	NOUN
ftr-381	1050	37	to	to	PART
ftr-381	1050	38	ameliorate	ameliorate	VERB
ftr-381	1050	39	some	some	DET
ftr-381	1050	40	inequities	inequity	NOUN
ftr-381	1050	41	caused	cause	VERB
ftr-381	1050	42	by	by	ADP
ftr-381	1050	43	such	such	DET
ftr-381	1050	44	a	a	DET
ftr-381	1050	45	system	system	NOUN
ftr-381	1050	46	)	)	PUNCT
ftr-381	1050	47	.	.	PUNCT
ftr-381	1051	1	157	157	NUM
ftr-381	1051	2	.	.	PUNCT
ftr-381	1051	3	see	see	VERB
ftr-381	1051	4	irc	irc	PROPN
ftr-381	1051	5	§	§	PROPN
ftr-381	1051	6	172	172	NUM
ftr-381	1051	7	.	.	PUNCT
ftr-381	1052	1	generally	generally	ADV
ftr-381	1052	2	,	,	PUNCT
ftr-381	1052	3	losses	loss	NOUN
ftr-381	1052	4	may	may	AUX
ftr-381	1052	5	be	be	AUX
ftr-381	1052	6	carried	carry	VERB
ftr-381	1052	7	back	back	ADV
ftr-381	1052	8	two	two	NUM
ftr-381	1052	9	or	or	CCONJ
ftr-381	1052	10	three	three	NUM
ftr-381	1052	11	years	year	NOUN
ftr-381	1052	12	(	(	PUNCT
ftr-381	1052	13	though	though	SCONJ
ftr-381	1052	14	under	under	ADP
ftr-381	1052	15	some	some	DET
ftr-381	1052	16	circumstances	circumstance	NOUN
ftr-381	1052	17	up	up	ADP
ftr-381	1052	18	to	to	PART
ftr-381	1052	19	10	10	NUM
ftr-381	1052	20	years	year	NOUN
ftr-381	1052	21	)	)	PUNCT
ftr-381	1052	22	,	,	PUNCT
ftr-381	1052	23	thus	thus	ADV
ftr-381	1052	24	potentially	potentially	ADV
ftr-381	1052	25	allowing	allow	VERB
ftr-381	1052	26	the	the	DET
ftr-381	1052	27	taxpayer	taxpayer	NOUN
ftr-381	1052	28	to	to	PART
ftr-381	1052	29	restate	restate	VERB
ftr-381	1052	30	previously	previously	ADV
ftr-381	1052	31	declared	declare	VERB
ftr-381	1052	32	income	income	NOUN
ftr-381	1052	33	,	,	PUNCT
ftr-381	1052	34	and	and	CCONJ
ftr-381	1052	35	carried	carry	VERB
ftr-381	1052	36	forward	forward	ADV
ftr-381	1052	37	from	from	ADP
ftr-381	1052	38	five	five	NUM
ftr-381	1052	39	to	to	PART
ftr-381	1052	40	twenty	twenty	NUM
ftr-381	1052	41	years	year	NOUN
ftr-381	1052	42	,	,	PUNCT
ftr-381	1052	43	depending	depend	VERB
ftr-381	1052	44	on	on	ADP
ftr-381	1052	45	the	the	DET
ftr-381	1052	46	situation	situation	NOUN
ftr-381	1052	47	.	.	PUNCT
ftr-381	1053	1	158	158	X
ftr-381	1053	2	.	.	PUNCT
ftr-381	1054	1	under	under	ADP
ftr-381	1054	2	this	this	DET
ftr-381	1054	3	rule	rule	NOUN
ftr-381	1054	4	,	,	PUNCT
ftr-381	1054	5	where	where	SCONJ
ftr-381	1054	6	a	a	DET
ftr-381	1054	7	taxpayer	taxpayer	NOUN
ftr-381	1054	8	received	receive	VERB
ftr-381	1054	9	a	a	DET
ftr-381	1054	10	tax	tax	NOUN
ftr-381	1054	11	benefit	benefit	NOUN
ftr-381	1054	12	in	in	ADP
ftr-381	1054	13	a	a	DET
ftr-381	1054	14	prior	prior	ADJ
ftr-381	1054	15	year	year	NOUN
ftr-381	1054	16	and	and	CCONJ
ftr-381	1054	17	later	later	ADJ
ftr-381	1054	18	events	event	NOUN
ftr-381	1054	19	are	be	AUX
ftr-381	1054	20	inconsistent	inconsistent	ADJ
ftr-381	1054	21	with	with	ADP
ftr-381	1054	22	the	the	DET
ftr-381	1054	23	receipt	receipt	NOUN
ftr-381	1054	24	of	of	ADP
ftr-381	1054	25	that	that	DET
ftr-381	1054	26	benefit	benefit	NOUN
ftr-381	1054	27	,	,	PUNCT
ftr-381	1054	28	the	the	DET
ftr-381	1054	29	taxpayer	taxpayer	NOUN
ftr-381	1054	30	must	must	AUX
ftr-381	1054	31	recapture	recapture	VERB
ftr-381	1054	32	the	the	DET
ftr-381	1054	33	prior	prior	ADJ
ftr-381	1054	34	benefit	benefit	NOUN
ftr-381	1054	35	in	in	ADP
ftr-381	1054	36	the	the	DET
ftr-381	1054	37	year	year	NOUN
ftr-381	1054	38	the	the	DET
ftr-381	1054	39	inconsistent	inconsistent	ADJ
ftr-381	1054	40	event	event	NOUN
ftr-381	1054	41	occurs	occur	VERB
ftr-381	1054	42	.	.	PUNCT
ftr-381	1055	1	see	see	VERB
ftr-381	1055	2	,	,	PUNCT
ftr-381	1055	3	e.g.	e.g.	ADV
ftr-381	1055	4	,	,	PUNCT
ftr-381	1055	5	hillsboro	hillsboro	PROPN
ftr-381	1055	6	nat’l	nat’l	PROPN
ftr-381	1055	7	bank	bank	PROPN
ftr-381	1055	8	v.	v.	CCONJ
ftr-381	1055	9	comm’r	comm’r	NOUN
ftr-381	1055	10	and	and	CCONJ
ftr-381	1055	11	united	united	PROPN
ftr-381	1055	12	states	states	PROPN
ftr-381	1055	13	v.	v.	ADP
ftr-381	1055	14	bliss	bliss	ADJ
ftr-381	1055	15	dairy	dairy	NOUN
ftr-381	1055	16	,	,	PUNCT
ftr-381	1055	17	460	460	NUM
ftr-381	1055	18	u.s	u.s	PROPN
ftr-381	1055	19	.	.	PROPN
ftr-381	1055	20	370	370	NUM
ftr-381	1055	21	(	(	PUNCT
ftr-381	1055	22	1983	1983	NUM
ftr-381	1055	23	)	)	PUNCT
ftr-381	1055	24	.	.	PUNCT
ftr-381	1056	1	for	for	ADP
ftr-381	1056	2	a	a	DET
ftr-381	1056	3	discussion	discussion	NOUN
ftr-381	1056	4	of	of	ADP
ftr-381	1056	5	how	how	SCONJ
ftr-381	1056	6	this	this	DET
ftr-381	1056	7	rule	rule	NOUN
ftr-381	1056	8	came	come	VERB
ftr-381	1056	9	into	into	ADP
ftr-381	1056	10	being	being	NOUN
ftr-381	1056	11	and	and	CCONJ
ftr-381	1056	12	has	have	AUX
ftr-381	1056	13	evolved	evolve	VERB
ftr-381	1056	14	over	over	ADP
ftr-381	1056	15	time	time	NOUN
ftr-381	1056	16	,	,	PUNCT
ftr-381	1056	17	see	see	VERB
ftr-381	1056	18	myron	myron	PROPN
ftr-381	1056	19	c.	c.	PROPN
ftr-381	1056	20	grauer	grauer	PROPN
ftr-381	1056	21	,	,	PUNCT
ftr-381	1056	22	the	the	DET
ftr-381	1056	23	supreme	supreme	PROPN
ftr-381	1056	24	court	court	PROPN
ftr-381	1056	25	’s	’s	PART
ftr-381	1056	26	approach	approach	NOUN
ftr-381	1056	27	to	to	ADP
ftr-381	1056	28	annual	annual	ADJ
ftr-381	1056	29	accounting	accounting	NOUN
ftr-381	1056	30	and	and	CCONJ
ftr-381	1056	31	transactional	transactional	ADJ
ftr-381	1056	32	accounting	accounting	NOUN
ftr-381	1056	33	for	for	ADP
ftr-381	1056	34	income	income	NOUN
ftr-381	1056	35	taxes	taxis	NOUN
ftr-381	1056	36	:	:	PUNCT
ftr-381	1056	37	a	a	DET
ftr-381	1056	38	common	common	ADJ
ftr-381	1056	39	law	law	NOUN
ftr-381	1056	40	malfunction	malfunction	NOUN
ftr-381	1056	41	in	in	ADP
ftr-381	1056	42	a	a	DET
ftr-381	1056	43	statutory	statutory	ADJ
ftr-381	1056	44	system	system	NOUN
ftr-381	1056	45	?	?	PUNCT
ftr-381	1056	46	,	,	PUNCT
ftr-381	1056	47	21	21	NUM
ftr-381	1056	48	ga	ga	PROPN
ftr-381	1056	49	.	.	PUNCT
ftr-381	1056	50	l.	l.	PROPN
ftr-381	1056	51	rev	rev	PROPN
ftr-381	1056	52	.	.	PROPN
ftr-381	1056	53	329	329	NUM
ftr-381	1056	54	,	,	PUNCT
ftr-381	1056	55	note	note	VERB
ftr-381	1056	56	12	12	NUM
ftr-381	1056	57	(	(	PUNCT
ftr-381	1056	58	1986	1986	NUM
ftr-381	1056	59	)	)	PUNCT
ftr-381	1056	60	;	;	PUNCT
ftr-381	1056	61	patricia	patricia	PROPN
ftr-381	1056	62	white	white	PROPN
ftr-381	1056	63	,	,	PUNCT
ftr-381	1056	64	an	an	DET
ftr-381	1056	65	essay	essay	NOUN
ftr-381	1056	66	on	on	ADP
ftr-381	1056	67	the	the	DET
ftr-381	1056	68	conceptual	conceptual	ADJ
ftr-381	1056	69	foundations	foundation	NOUN
ftr-381	1056	70	of	of	ADP
ftr-381	1056	71	the	the	DET
ftr-381	1056	72	tax	tax	NOUN
ftr-381	1056	73	benefit	benefit	NOUN
ftr-381	1056	74	rule	rule	NOUN
ftr-381	1056	75	,	,	PUNCT
ftr-381	1056	76	82	82	NUM
ftr-381	1056	77	mich	mich	PROPN
ftr-381	1056	78	.	.	PUNCT
ftr-381	1057	1	l.	l.	PROPN
ftr-381	1057	2	rev	rev	PROPN
ftr-381	1057	3	.	.	PROPN
ftr-381	1057	4	483	483	NUM
ftr-381	1057	5	(	(	PUNCT
ftr-381	1057	6	1983	1983	NUM
ftr-381	1057	7	)	)	PUNCT
ftr-381	1057	8	.	.	PUNCT
ftr-381	1058	1	159	159	NUM
ftr-381	1058	2	.	.	PUNCT
ftr-381	1059	1	see	see	VERB
ftr-381	1059	2	,	,	PUNCT
ftr-381	1059	3	e.g.	e.g.	ADV
ftr-381	1059	4	,	,	PUNCT
ftr-381	1059	5	arrowsmith	arrowsmith	NOUN
ftr-381	1059	6	v.	v.	ADP
ftr-381	1059	7	comm’r	comm’r	NOUN
ftr-381	1059	8	,	,	PUNCT
ftr-381	1059	9	344	344	NUM
ftr-381	1059	10	u.s	u.s	PROPN
ftr-381	1059	11	.	.	PROPN
ftr-381	1059	12	6	6	NUM
ftr-381	1059	13	(	(	PUNCT
ftr-381	1059	14	1952	1952	NUM
ftr-381	1059	15	)	)	PUNCT
ftr-381	1059	16	.	.	PUNCT
ftr-381	1060	1	for	for	ADP
ftr-381	1060	2	a	a	DET
ftr-381	1060	3	discussion	discussion	NOUN
ftr-381	1060	4	of	of	ADP
ftr-381	1060	5	arrowsmith	arrowsmith	NOUN
ftr-381	1060	6	and	and	CCONJ
ftr-381	1060	7	its	its	PRON
ftr-381	1060	8	implications	implication	NOUN
ftr-381	1060	9	for	for	ADP
ftr-381	1060	10	annual	annual	ADJ
ftr-381	1060	11	accounting	accounting	NOUN
ftr-381	1060	12	,	,	PUNCT
ftr-381	1060	13	see	see	VERB
ftr-381	1060	14	deborah	deborah	PROPN
ftr-381	1060	15	h.	h.	PROPN
ftr-381	1060	16	schenk	schenk	PROPN
ftr-381	1060	17	,	,	PUNCT
ftr-381	1060	18	arrowsmith	arrowsmith	NOUN
ftr-381	1060	19	and	and	CCONJ
ftr-381	1060	20	its	its	PRON
ftr-381	1060	21	progeny	progeny	NOUN
ftr-381	1060	22	:	:	PUNCT
ftr-381	1060	23	tax	tax	NOUN
ftr-381	1060	24	characterization	characterization	NOUN
ftr-381	1060	25	by	by	ADP
ftr-381	1060	26	reference	reference	NOUN
ftr-381	1060	27	to	to	ADP
ftr-381	1060	28	past	past	ADJ
ftr-381	1060	29	events	event	NOUN
ftr-381	1060	30	,	,	PUNCT
ftr-381	1060	31	33	33	NUM
ftr-381	1060	32	rutgers	rutgers	PROPN
ftr-381	1060	33	l.	l.	PROPN
ftr-381	1060	34	rev	rev	PROPN
ftr-381	1060	35	.	.	PROPN
ftr-381	1060	36	317	317	NUM
ftr-381	1060	37	(	(	PUNCT
ftr-381	1060	38	1980	1980	NUM
ftr-381	1060	39	-	-	SYM
ftr-381	1060	40	81	81	NUM
ftr-381	1060	41	)	)	PUNCT
ftr-381	1060	42	;	;	PUNCT
ftr-381	1060	43	joel	joel	PROPN
ftr-381	1060	44	rabinovitz	rabinovitz	PROPN
ftr-381	1060	45	,	,	PUNCT
ftr-381	1060	46	effect	effect	NOUN
ftr-381	1060	47	of	of	ADP
ftr-381	1060	48	prior	prior	ADJ
ftr-381	1060	49	year	year	NOUN
ftr-381	1060	50	’s	’s	PART
ftr-381	1060	51	transactions	transaction	NOUN
ftr-381	1060	52	on	on	ADP
ftr-381	1060	53	federal	federal	ADJ
ftr-381	1060	54	income	income	NOUN
ftr-381	1060	55	tax	tax	NOUN
ftr-381	1060	56	consequences	consequence	NOUN
ftr-381	1060	57	of	of	ADP
ftr-381	1060	58	current	current	ADJ
ftr-381	1060	59	receipts	receipt	NOUN
ftr-381	1060	60	or	or	CCONJ
ftr-381	1060	61	payments	payment	NOUN
ftr-381	1060	62	,	,	PUNCT
ftr-381	1060	63	28	28	NUM
ftr-381	1060	64	tax	tax	NOUN
ftr-381	1060	65	.	.	PUNCT
ftr-381	1061	1	l.	l.	PROPN
ftr-381	1061	2	rev	rev	PROPN
ftr-381	1061	3	.	.	PROPN
ftr-381	1061	4	85	85	NUM
ftr-381	1061	5	(	(	PUNCT
ftr-381	1061	6	1972	1972	NUM
ftr-381	1061	7	-	-	SYM
ftr-381	1061	8	73	73	NUM
ftr-381	1061	9	)	)	PUNCT
ftr-381	1061	10	.	.	PUNCT
ftr-381	1062	1	see	see	VERB
ftr-381	1062	2	also	also	ADV
ftr-381	1062	3	,	,	PUNCT
ftr-381	1062	4	irc	irc	PROPN
ftr-381	1062	5	§	§	PROPN
ftr-381	1062	6	1212	1212	NUM
ftr-381	1062	7	,	,	PUNCT
ftr-381	1062	8	which	which	PRON
ftr-381	1062	9	permits	permit	VERB
ftr-381	1062	10	a	a	DET
ftr-381	1062	11	taxpayer	taxpayer	NOUN
ftr-381	1062	12	to	to	PART
ftr-381	1062	13	carry	carry	VERB
ftr-381	1062	14	back	back	ADV
ftr-381	1062	15	and/or	and/or	CCONJ
ftr-381	1062	16	forward	forward	ADJ
ftr-381	1062	17	capital	capital	NOUN
ftr-381	1062	18	losses	loss	NOUN
ftr-381	1062	19	that	that	PRON
ftr-381	1062	20	are	be	AUX
ftr-381	1062	21	suspended	suspend	VERB
ftr-381	1062	22	by	by	ADP
ftr-381	1062	23	operation	operation	NOUN
ftr-381	1062	24	of	of	ADP
ftr-381	1062	25	irc	irc	PROPN
ftr-381	1062	26	§	§	PROPN
ftr-381	1062	27	1211	1211	NUM
ftr-381	1062	28	.	.	PUNCT
ftr-381	1063	1	“	"	PUNCT
ftr-381	1063	2	to	to	PART
ftr-381	1063	3	produce	produce	VERB
ftr-381	1063	4	a	a	DET
ftr-381	1063	5	regular	regular	ADJ
ftr-381	1063	6	flow	flow	NOUN
ftr-381	1063	7	of	of	ADP
ftr-381	1063	8	income	income	NOUN
ftr-381	1063	9	[	[	X
ftr-381	1063	10	to	to	ADP
ftr-381	1063	11	the	the	DET
ftr-381	1063	12	government	government	NOUN
ftr-381	1063	13	]	]	PUNCT
ftr-381	1063	14	and	and	CCONJ
ftr-381	1063	15	apply	apply	VERB
ftr-381	1063	16	methods	method	NOUN
ftr-381	1063	17	of	of	ADP
ftr-381	1063	18	accounting	accounting	NOUN
ftr-381	1063	19	,	,	PUNCT
ftr-381	1063	20	assessment	assessment	NOUN
ftr-381	1063	21	,	,	PUNCT
ftr-381	1063	22	and	and	CCONJ
ftr-381	1063	23	collection	collection	NOUN
ftr-381	1063	24	capable	capable	ADJ
ftr-381	1063	25	of	of	ADP
ftr-381	1063	26	practical	practical	ADJ
ftr-381	1063	27	operation	operation	NOUN
ftr-381	1063	28	.	.	PUNCT
ftr-381	1063	29	”155	”155	PUNCT
ftr-381	1064	1	although	although	SCONJ
ftr-381	1064	2	annual	annual	ADJ
ftr-381	1064	3	accounting	accounting	NOUN
ftr-381	1064	4	has	have	AUX
ftr-381	1064	5	been	be	AUX
ftr-381	1064	6	affirmed	affirm	VERB
ftr-381	1064	7	numerous	numerous	ADJ
ftr-381	1064	8	times	time	NOUN
ftr-381	1064	9	since	since	SCONJ
ftr-381	1064	10	sanford	sanford	PROPN
ftr-381	1064	11	&	&	CCONJ
ftr-381	1064	12	brooks	brooks	PROPN
ftr-381	1064	13	co.	co.	PROPN
ftr-381	1064	14	,	,	PUNCT
ftr-381	1064	15	the	the	DET
ftr-381	1064	16	courts	court	NOUN
ftr-381	1064	17	and	and	CCONJ
ftr-381	1064	18	congress	congress	PROPN
ftr-381	1064	19	have	have	AUX
ftr-381	1064	20	created	create	VERB
ftr-381	1064	21	a	a	DET
ftr-381	1064	22	number	number	NOUN
ftr-381	1064	23	of156	of156	NOUN
ftr-381	1064	24	exceptions	exception	NOUN
ftr-381	1064	25	and	and	CCONJ
ftr-381	1064	26	modifications	modification	NOUN
ftr-381	1064	27	to	to	ADP
ftr-381	1064	28	the	the	DET
ftr-381	1064	29	tax	tax	NOUN
ftr-381	1064	30	law	law	NOUN
ftr-381	1064	31	to	to	PART
ftr-381	1064	32	allow	allow	VERB
ftr-381	1064	33	for	for	ADP
ftr-381	1064	34	netting	net	VERB
ftr-381	1064	35	across	across	ADP
ftr-381	1064	36	years	year	NOUN
ftr-381	1064	37	.	.	PUNCT
ftr-381	1065	1	for	for	ADP
ftr-381	1065	2	instance	instance	NOUN
ftr-381	1065	3	,	,	PUNCT
ftr-381	1065	4	businesses	business	NOUN
ftr-381	1065	5	are	be	AUX
ftr-381	1065	6	now	now	ADV
ftr-381	1065	7	allowed	allow	VERB
ftr-381	1065	8	to	to	PART
ftr-381	1065	9	carry	carry	VERB
ftr-381	1065	10	back	back	ADV
ftr-381	1065	11	and	and	CCONJ
ftr-381	1065	12	forward	forward	ADV
ftr-381	1065	13	net	net	ADJ
ftr-381	1065	14	operating	operating	NOUN
ftr-381	1065	15	losses	loss	NOUN
ftr-381	1065	16	suffered	suffer	VERB
ftr-381	1065	17	in	in	ADP
ftr-381	1065	18	a	a	DET
ftr-381	1065	19	given	give	VERB
ftr-381	1065	20	year	year	NOUN
ftr-381	1065	21	,	,	PUNCT
ftr-381	1065	22	so	so	SCONJ
ftr-381	1065	23	that	that	SCONJ
ftr-381	1065	24	such	such	ADJ
ftr-381	1065	25	losses	loss	NOUN
ftr-381	1065	26	can	can	AUX
ftr-381	1065	27	be	be	AUX
ftr-381	1065	28	applied	apply	VERB
ftr-381	1065	29	to	to	PART
ftr-381	1065	30	offset	offset	VERB
ftr-381	1065	31	income	income	NOUN
ftr-381	1065	32	from	from	ADP
ftr-381	1065	33	other	other	ADJ
ftr-381	1065	34	years	year	NOUN
ftr-381	1065	35	.	.	PUNCT
ftr-381	1066	1	within	within	ADP
ftr-381	1066	2	limits	limit	NOUN
ftr-381	1066	3	,	,	PUNCT
ftr-381	1066	4	this	this	DET
ftr-381	1066	5	rule	rule	NOUN
ftr-381	1066	6	prevents	prevent	VERB
ftr-381	1066	7	the	the	DET
ftr-381	1066	8	situation157	situation157	PROPN
ftr-381	1066	9	in	in	ADP
ftr-381	1066	10	sanford	sanford	PROPN
ftr-381	1066	11	&	&	CCONJ
ftr-381	1066	12	brooks	brooks	PROPN
ftr-381	1066	13	co.	co.	PROPN
ftr-381	1066	14	from	from	ADP
ftr-381	1066	15	reoccurring	reoccurre	VERB
ftr-381	1066	16	and	and	CCONJ
ftr-381	1066	17	makes	make	VERB
ftr-381	1066	18	it	it	PRON
ftr-381	1066	19	more	more	ADV
ftr-381	1066	20	likely	likely	ADJ
ftr-381	1066	21	that	that	SCONJ
ftr-381	1066	22	taxpayers	taxpayer	NOUN
ftr-381	1066	23	who	who	PRON
ftr-381	1066	24	earn	earn	VERB
ftr-381	1066	25	the	the	DET
ftr-381	1066	26	same	same	ADJ
ftr-381	1066	27	income	income	NOUN
ftr-381	1066	28	over	over	ADP
ftr-381	1066	29	a	a	DET
ftr-381	1066	30	period	period	NOUN
ftr-381	1066	31	of	of	ADP
ftr-381	1066	32	years	year	NOUN
ftr-381	1066	33	will	will	AUX
ftr-381	1066	34	pay	pay	VERB
ftr-381	1066	35	the	the	DET
ftr-381	1066	36	same	same	ADJ
ftr-381	1066	37	amount	amount	NOUN
ftr-381	1066	38	of	of	ADP
ftr-381	1066	39	tax	tax	NOUN
ftr-381	1066	40	.	.	PUNCT
ftr-381	1067	1	other	other	ADJ
ftr-381	1067	2	examples	example	NOUN
ftr-381	1067	3	of	of	ADP
ftr-381	1067	4	rules	rule	NOUN
ftr-381	1067	5	that	that	PRON
ftr-381	1067	6	modify	modify	VERB
ftr-381	1067	7	the	the	DET
ftr-381	1067	8	strict	strict	ADJ
ftr-381	1067	9	annual	annual	ADJ
ftr-381	1067	10	accounting	accounting	NOUN
ftr-381	1067	11	rules	rule	NOUN
ftr-381	1067	12	include	include	VERB
ftr-381	1067	13	the	the	DET
ftr-381	1067	14	tax	tax	NOUN
ftr-381	1067	15	benefit	benefit	NOUN
ftr-381	1067	16	rule	rule	NOUN
ftr-381	1067	17	,	,	PUNCT
ftr-381	1067	18	initially	initially	ADV
ftr-381	1067	19	created	create	VERB
ftr-381	1067	20	by	by	ADP
ftr-381	1067	21	the	the	DET
ftr-381	1067	22	courts	court	NOUN
ftr-381	1067	23	and	and	CCONJ
ftr-381	1067	24	then	then	ADV
ftr-381	1067	25	partially	partially	ADV
ftr-381	1067	26	codified	codify	VERB
ftr-381	1067	27	in	in	ADP
ftr-381	1067	28	§	§	PROPN
ftr-381	1067	29	111	111	NUM
ftr-381	1067	30	,	,	PUNCT
ftr-381	1067	31	and	and	CCONJ
ftr-381	1067	32	the	the	DET
ftr-381	1067	33	rule	rule	NOUN
ftr-381	1067	34	that	that	SCONJ
ftr-381	1067	35	events	event	NOUN
ftr-381	1067	36	from	from	ADP
ftr-381	1067	37	prior	prior	ADJ
ftr-381	1067	38	tax	tax	NOUN
ftr-381	1067	39	years	year	NOUN
ftr-381	1067	40	can158	can158	PROPN
ftr-381	1067	41	affect	affect	VERB
ftr-381	1067	42	the	the	DET
ftr-381	1067	43	characterization	characterization	NOUN
ftr-381	1067	44	of	of	ADP
ftr-381	1067	45	events	event	NOUN
ftr-381	1067	46	that	that	PRON
ftr-381	1067	47	occur	occur	VERB
ftr-381	1067	48	in	in	ADP
ftr-381	1067	49	a	a	DET
ftr-381	1067	50	later	later	ADJ
ftr-381	1067	51	tax	tax	NOUN
ftr-381	1067	52	year.159	year.159	PROPN
ftr-381	1067	53	2007	2007	NUM
ftr-381	1067	54	]	]	X
ftr-381	1067	55	maaser	maaser	ADJ
ftr-381	1067	56	kesafim	kesafim	NOUN
ftr-381	1067	57	and	and	CCONJ
ftr-381	1067	58	the	the	DET
ftr-381	1067	59	development	development	NOUN
ftr-381	1067	60	of	of	ADP
ftr-381	1067	61	tax	tax	NOUN
ftr-381	1067	62	law	law	NOUN
ftr-381	1067	63	193	193	NUM
ftr-381	1067	64	160	160	NUM
ftr-381	1067	65	.	.	PUNCT
ftr-381	1068	1	see	see	VERB
ftr-381	1068	2	generally	generally	ADV
ftr-381	1068	3	boris	boris	PROPN
ftr-381	1068	4	i.	i.	PROPN
ftr-381	1068	5	bittker	bittker	PROPN
ftr-381	1068	6	and	and	CCONJ
ftr-381	1068	7	lawrence	lawrence	PROPN
ftr-381	1068	8	lokken	lokken	PROPN
ftr-381	1068	9	,	,	PUNCT
ftr-381	1068	10	federal	federal	ADJ
ftr-381	1068	11	taxation	taxation	NOUN
ftr-381	1068	12	of	of	ADP
ftr-381	1068	13	income	income	NOUN
ftr-381	1068	14	,	,	PUNCT
ftr-381	1068	15	estates	estate	NOUN
ftr-381	1068	16	and	and	CCONJ
ftr-381	1068	17	gifts	gift	NOUN
ftr-381	1068	18	(	(	PUNCT
ftr-381	1068	19	rev	rev	PROPN
ftr-381	1068	20	.	.	PROPN
ftr-381	1068	21	3d	3d	NUM
ftr-381	1068	22	.	.	PUNCT
ftr-381	1069	1	ed	ed	NOUN
ftr-381	1069	2	.	.	PUNCT
ftr-381	1069	3	)	)	PUNCT
ftr-381	1070	1	vol	vol	NOUN
ftr-381	1070	2	.	.	PUNCT
ftr-381	1070	3	4a	4a	NOUN
ftr-381	1070	4	,	,	PUNCT
ftr-381	1070	5	¶	¶	X
ftr-381	1070	6	111.3.10	111.3.10	NUM
ftr-381	1070	7	for	for	ADP
ftr-381	1070	8	a	a	DET
ftr-381	1070	9	description	description	NOUN
ftr-381	1070	10	of	of	ADP
ftr-381	1070	11	these	these	DET
ftr-381	1070	12	provisions	provision	NOUN
ftr-381	1070	13	.	.	PUNCT
ftr-381	1071	1	this	this	DET
ftr-381	1071	2	idea	idea	NOUN
ftr-381	1071	3	continues	continue	VERB
ftr-381	1071	4	to	to	PART
ftr-381	1071	5	receive	receive	VERB
ftr-381	1071	6	significant	significant	ADJ
ftr-381	1071	7	attention	attention	NOUN
ftr-381	1071	8	from	from	ADP
ftr-381	1071	9	scholars	scholar	NOUN
ftr-381	1071	10	.	.	PUNCT
ftr-381	1072	1	see	see	VERB
ftr-381	1072	2	generally	generally	ADV
ftr-381	1072	3	,	,	PUNCT
ftr-381	1072	4	e.g.	e.g.	ADV
ftr-381	1072	5	,	,	PUNCT
ftr-381	1072	6	lily	lily	PROPN
ftr-381	1072	7	l.	l.	PROPN
ftr-381	1072	8	batchelder	batchelder	PROPN
ftr-381	1072	9	,	,	PUNCT
ftr-381	1072	10	taxing	tax	VERB
ftr-381	1072	11	the	the	DET
ftr-381	1072	12	poor	poor	ADJ
ftr-381	1072	13	:	:	PUNCT
ftr-381	1072	14	income	income	NOUN
ftr-381	1072	15	averaging	averaging	NOUN
ftr-381	1072	16	reconsidered	reconsider	VERB
ftr-381	1072	17	,	,	PUNCT
ftr-381	1072	18	40	40	NUM
ftr-381	1072	19	harv	harv	NOUN
ftr-381	1072	20	.	.	PUNCT
ftr-381	1073	1	j.	j.	PROPN
ftr-381	1073	2	on	on	ADP
ftr-381	1073	3	legis	legis	PROPN
ftr-381	1073	4	.	.	PUNCT
ftr-381	1074	1	395	395	NUM
ftr-381	1074	2	(	(	PUNCT
ftr-381	1074	3	2003	2003	NUM
ftr-381	1074	4	)	)	PUNCT
ftr-381	1074	5	;	;	PUNCT
ftr-381	1075	1	neil	neil	PROPN
ftr-381	1075	2	h.	h.	PROPN
ftr-381	1075	3	buchanan	buchanan	PROPN
ftr-381	1075	4	,	,	PUNCT
ftr-381	1075	5	the	the	DET
ftr-381	1075	6	case	case	NOUN
ftr-381	1075	7	against	against	ADP
ftr-381	1075	8	income	income	NOUN
ftr-381	1075	9	averaging	averaging	NOUN
ftr-381	1075	10	,	,	PUNCT
ftr-381	1075	11	25	25	NUM
ftr-381	1075	12	va	va	NOUN
ftr-381	1075	13	.	.	PUNCT
ftr-381	1075	14	tax	tax	PROPN
ftr-381	1075	15	rev	rev	PROPN
ftr-381	1075	16	.	.	PROPN
ftr-381	1075	17	1151	1151	NUM
ftr-381	1075	18	(	(	PUNCT
ftr-381	1075	19	2006	2006	NUM
ftr-381	1075	20	)	)	PUNCT
ftr-381	1075	21	.	.	PUNCT
ftr-381	1076	1	161	161	NUM
ftr-381	1076	2	.	.	PUNCT
ftr-381	1077	1	the	the	DET
ftr-381	1077	2	loss	loss	NOUN
ftr-381	1077	3	netting	net	VERB
ftr-381	1077	4	rules	rule	NOUN
ftr-381	1077	5	described	describe	VERB
ftr-381	1077	6	above	above	ADP
ftr-381	1077	7	accomplished	accomplish	VERB
ftr-381	1077	8	the	the	DET
ftr-381	1077	9	same	same	ADJ
ftr-381	1077	10	thing	thing	NOUN
ftr-381	1077	11	to	to	ADP
ftr-381	1077	12	a	a	DET
ftr-381	1077	13	limited	limited	ADJ
ftr-381	1077	14	extent	extent	NOUN
ftr-381	1077	15	.	.	PUNCT
ftr-381	1078	1	however	however	ADV
ftr-381	1078	2	,	,	PUNCT
ftr-381	1078	3	they	they	PRON
ftr-381	1078	4	only	only	ADV
ftr-381	1078	5	came	come	VERB
ftr-381	1078	6	into	into	ADP
ftr-381	1078	7	play	play	NOUN
ftr-381	1078	8	when	when	SCONJ
ftr-381	1078	9	a	a	DET
ftr-381	1078	10	taxpayer	taxpayer	NOUN
ftr-381	1078	11	suffered	suffer	VERB
ftr-381	1078	12	losses	loss	NOUN
ftr-381	1078	13	.	.	PUNCT
ftr-381	1079	1	162	162	NUM
ftr-381	1079	2	.	.	PUNCT
ftr-381	1080	1	noda	noda	PROPN
ftr-381	1080	2	b’yehuda	b’yehuda	PROPN
ftr-381	1080	3	2	2	NUM
ftr-381	1080	4	,	,	PUNCT
ftr-381	1080	5	no	no	INTJ
ftr-381	1080	6	.	.	NOUN
ftr-381	1080	7	198	198	NUM
ftr-381	1080	8	,	,	PUNCT
ftr-381	1080	9	mk	mk	NOUN
ftr-381	1080	10	at	at	ADP
ftr-381	1080	11	49	49	NUM
ftr-381	1080	12	.	.	PUNCT
ftr-381	1081	1	rabbi	rabbi	ADJ
ftr-381	1081	2	landau	landau	NOUN
ftr-381	1081	3	also	also	ADV
ftr-381	1081	4	relied	rely	VERB
ftr-381	1081	5	on	on	ADP
ftr-381	1081	6	the	the	DET
ftr-381	1081	7	example	example	NOUN
ftr-381	1081	8	in	in	ADP
ftr-381	1081	9	the	the	DET
ftr-381	1081	10	jerusalem	jerusalem	PROPN
ftr-381	1081	11	talmud	talmud	PROPN
ftr-381	1081	12	,	,	PUNCT
ftr-381	1081	13	pe’ah	pe’ah	PROPN
ftr-381	1081	14	1:1	1:1	NUM
ftr-381	1081	15	about	about	ADP
ftr-381	1081	16	a	a	DET
ftr-381	1081	17	person	person	NOUN
ftr-381	1081	18	who	who	PRON
ftr-381	1081	19	tithed	tithe	VERB
ftr-381	1081	20	one	one	NUM
ftr-381	1081	21	fifth	fifth	NOUN
ftr-381	1081	22	of	of	ADP
ftr-381	1081	23	his	his	PRON
ftr-381	1081	24	possessions	possession	NOUN
ftr-381	1081	25	each	each	DET
ftr-381	1081	26	year	year	NOUN
ftr-381	1081	27	to	to	PART
ftr-381	1081	28	conclude	conclude	VERB
ftr-381	1081	29	that	that	DET
ftr-381	1081	30	tithing	tithing	NOUN
ftr-381	1081	31	should	should	AUX
ftr-381	1081	32	be	be	AUX
ftr-381	1081	33	determined	determine	VERB
ftr-381	1081	34	on	on	ADP
ftr-381	1081	35	an	an	DET
ftr-381	1081	36	annual	annual	ADJ
ftr-381	1081	37	basis	basis	NOUN
ftr-381	1081	38	.	.	PUNCT
ftr-381	1082	1	see	see	VERB
ftr-381	1082	2	also	also	ADV
ftr-381	1082	3	,	,	PUNCT
ftr-381	1082	4	rabbi	rabbi	PROPN
ftr-381	1082	5	zvi	zvi	PROPN
ftr-381	1082	6	ben	ben	PROPN
ftr-381	1082	7	asriel	asriel	PROPN
ftr-381	1082	8	of	of	ADP
ftr-381	1082	9	alik	alik	NOUN
ftr-381	1082	10	(	(	PUNCT
ftr-381	1082	11	c.	c.	NOUN
ftr-381	1082	12	1720	1720	NUM
ftr-381	1082	13	)	)	PUNCT
ftr-381	1082	14	.	.	PUNCT
ftr-381	1083	1	beth	beth	PROPN
ftr-381	1083	2	lechem	lechem	PROPN
ftr-381	1083	3	yehudah	yehudah	PROPN
ftr-381	1083	4	,	,	PUNCT
ftr-381	1083	5	yoreh	yoreh	NOUN
ftr-381	1083	6	de’ah	de’ah	PROPN
ftr-381	1083	7	249	249	NUM
ftr-381	1083	8	,	,	PUNCT
ftr-381	1083	9	mk	mk	NOUN
ftr-381	1083	10	at	at	ADP
ftr-381	1083	11	78	78	NUM
ftr-381	1083	12	.	.	PUNCT
ftr-381	1083	13	163	163	NUM
ftr-381	1083	14	.	.	PUNCT
ftr-381	1084	1	see	see	VERB
ftr-381	1084	2	mk	mk	PROPN
ftr-381	1084	3	at	at	ADP
ftr-381	1084	4	79	79	NUM
ftr-381	1084	5	,	,	PUNCT
ftr-381	1084	6	hebrew	hebrew	ADJ
ftr-381	1084	7	appendix	appendix	NOUN
ftr-381	1084	8	at	at	ADP
ftr-381	1084	9	20	20	NUM
ftr-381	1084	10	.	.	PUNCT
ftr-381	1085	1	from	from	ADP
ftr-381	1085	2	1964	1964	NUM
ftr-381	1085	3	to	to	ADP
ftr-381	1085	4	1986	1986	NUM
ftr-381	1085	5	,	,	PUNCT
ftr-381	1085	6	congress	congress	PROPN
ftr-381	1085	7	sought	seek	VERB
ftr-381	1085	8	to	to	PART
ftr-381	1085	9	ameliorate	ameliorate	VERB
ftr-381	1085	10	the	the	DET
ftr-381	1085	11	problems	problem	NOUN
ftr-381	1085	12	associated	associate	VERB
ftr-381	1085	13	with	with	ADP
ftr-381	1085	14	progressive	progressive	ADJ
ftr-381	1085	15	tax	tax	NOUN
ftr-381	1085	16	rates	rate	NOUN
ftr-381	1085	17	by	by	ADP
ftr-381	1085	18	allowing	allow	VERB
ftr-381	1085	19	taxpayers	taxpayer	NOUN
ftr-381	1085	20	to	to	PART
ftr-381	1085	21	average	average	VERB
ftr-381	1085	22	their	their	PRON
ftr-381	1085	23	income	income	NOUN
ftr-381	1085	24	under	under	ADP
ftr-381	1085	25	certain	certain	ADJ
ftr-381	1085	26	circumstances	circumstance	NOUN
ftr-381	1085	27	.	.	PUNCT
ftr-381	1086	1	these	these	DET
ftr-381	1086	2	provisions	provision	NOUN
ftr-381	1086	3	allowed	allow	VERB
ftr-381	1086	4	taxpayers	taxpayer	NOUN
ftr-381	1086	5	to160	to160	PROPN
ftr-381	1086	6	avoid	avoid	VERB
ftr-381	1086	7	the	the	DET
ftr-381	1086	8	worst	bad	ADJ
ftr-381	1086	9	effects	effect	NOUN
ftr-381	1086	10	of	of	ADP
ftr-381	1086	11	steep	steep	ADJ
ftr-381	1086	12	marginal	marginal	ADJ
ftr-381	1086	13	rates	rate	NOUN
ftr-381	1086	14	and	and	CCONJ
ftr-381	1086	15	helped	help	VERB
ftr-381	1086	16	ensure	ensure	VERB
ftr-381	1086	17	that	that	SCONJ
ftr-381	1086	18	those	those	PRON
ftr-381	1086	19	who	who	PRON
ftr-381	1086	20	earned	earn	VERB
ftr-381	1086	21	the	the	DET
ftr-381	1086	22	same	same	ADJ
ftr-381	1086	23	amounts	amount	NOUN
ftr-381	1086	24	over	over	ADP
ftr-381	1086	25	the	the	DET
ftr-381	1086	26	same	same	ADJ
ftr-381	1086	27	period	period	NOUN
ftr-381	1086	28	paid	pay	VERB
ftr-381	1086	29	the	the	DET
ftr-381	1086	30	same	same	ADJ
ftr-381	1086	31	amount	amount	NOUN
ftr-381	1086	32	in	in	ADP
ftr-381	1086	33	taxes	taxis	NOUN
ftr-381	1086	34	,	,	PUNCT
ftr-381	1086	35	regardless	regardless	ADV
ftr-381	1086	36	of	of	ADP
ftr-381	1086	37	when	when	SCONJ
ftr-381	1086	38	during	during	ADP
ftr-381	1086	39	the	the	DET
ftr-381	1086	40	period	period	NOUN
ftr-381	1086	41	the	the	DET
ftr-381	1086	42	income	income	NOUN
ftr-381	1086	43	was	be	AUX
ftr-381	1086	44	earned	earn	VERB
ftr-381	1086	45	.	.	PUNCT
ftr-381	1087	1	these161	these161	NUM
ftr-381	1087	2	provisions	provision	NOUN
ftr-381	1087	3	were	be	AUX
ftr-381	1087	4	repealed	repeal	VERB
ftr-381	1087	5	as	as	ADP
ftr-381	1087	6	part	part	NOUN
ftr-381	1087	7	of	of	ADP
ftr-381	1087	8	the	the	DET
ftr-381	1087	9	tax	tax	NOUN
ftr-381	1087	10	reform	reform	NOUN
ftr-381	1087	11	act	act	NOUN
ftr-381	1087	12	of	of	ADP
ftr-381	1087	13	1986	1986	NUM
ftr-381	1087	14	,	,	PUNCT
ftr-381	1087	15	which	which	PRON
ftr-381	1087	16	significantly	significantly	ADV
ftr-381	1087	17	reduced	reduce	VERB
ftr-381	1087	18	the	the	DET
ftr-381	1087	19	top	top	ADJ
ftr-381	1087	20	marginal	marginal	ADJ
ftr-381	1087	21	rates	rate	NOUN
ftr-381	1087	22	.	.	PUNCT
ftr-381	1088	1	the	the	DET
ftr-381	1088	2	rabbis	rabbis	PROPN
ftr-381	1088	3	who	who	PRON
ftr-381	1088	4	developed	develop	VERB
ftr-381	1088	5	the	the	DET
ftr-381	1088	6	accounting	accounting	NOUN
ftr-381	1088	7	rules	rule	NOUN
ftr-381	1088	8	for	for	ADP
ftr-381	1088	9	tithing	tithing	NOUN
ftr-381	1088	10	seem	seem	VERB
ftr-381	1088	11	completely	completely	ADV
ftr-381	1088	12	unconcerned	unconcerned	ADJ
ftr-381	1088	13	with	with	ADP
ftr-381	1088	14	horizontal	horizontal	ADJ
ftr-381	1088	15	equity	equity	NOUN
ftr-381	1088	16	and	and	CCONJ
ftr-381	1088	17	the	the	DET
ftr-381	1088	18	possibility	possibility	NOUN
ftr-381	1088	19	that	that	SCONJ
ftr-381	1088	20	different	different	ADJ
ftr-381	1088	21	people	people	NOUN
ftr-381	1088	22	might	might	AUX
ftr-381	1088	23	end	end	VERB
ftr-381	1088	24	up	up	ADP
ftr-381	1088	25	tithing	tithe	VERB
ftr-381	1088	26	different	different	ADJ
ftr-381	1088	27	amounts	amount	NOUN
ftr-381	1088	28	based	base	VERB
ftr-381	1088	29	solely	solely	ADV
ftr-381	1088	30	on	on	ADP
ftr-381	1088	31	the	the	DET
ftr-381	1088	32	timing	timing	NOUN
ftr-381	1088	33	of	of	ADP
ftr-381	1088	34	their	their	PRON
ftr-381	1088	35	income	income	NOUN
ftr-381	1088	36	and	and	CCONJ
ftr-381	1088	37	expenses	expense	NOUN
ftr-381	1088	38	.	.	PUNCT
ftr-381	1089	1	instead	instead	ADV
ftr-381	1089	2	,	,	PUNCT
ftr-381	1089	3	they	they	PRON
ftr-381	1089	4	are	be	AUX
ftr-381	1089	5	largely	largely	ADV
ftr-381	1089	6	driven	drive	VERB
ftr-381	1089	7	by	by	ADP
ftr-381	1089	8	the	the	DET
ftr-381	1089	9	desire	desire	NOUN
ftr-381	1089	10	to	to	PART
ftr-381	1089	11	ensure	ensure	VERB
ftr-381	1089	12	that	that	SCONJ
ftr-381	1089	13	people	people	NOUN
ftr-381	1089	14	not	not	PART
ftr-381	1089	15	use	use	VERB
ftr-381	1089	16	losses	loss	NOUN
ftr-381	1089	17	they	they	PRON
ftr-381	1089	18	have	have	AUX
ftr-381	1089	19	incurred	incur	VERB
ftr-381	1089	20	to	to	PART
ftr-381	1089	21	offset	offset	VERB
ftr-381	1089	22	amounts	amount	NOUN
ftr-381	1089	23	owed	owe	VERB
ftr-381	1089	24	to	to	ADP
ftr-381	1089	25	god	god	PROPN
ftr-381	1089	26	on	on	ADP
ftr-381	1089	27	account	account	NOUN
ftr-381	1089	28	of	of	ADP
ftr-381	1089	29	prior	prior	ADJ
ftr-381	1089	30	profits	profit	NOUN
ftr-381	1089	31	.	.	PUNCT
ftr-381	1090	1	this	this	DET
ftr-381	1090	2	concern	concern	NOUN
ftr-381	1090	3	affects	affect	VERB
ftr-381	1090	4	the	the	DET
ftr-381	1090	5	decision	decision	NOUN
ftr-381	1090	6	regarding	regard	VERB
ftr-381	1090	7	the	the	DET
ftr-381	1090	8	use	use	NOUN
ftr-381	1090	9	of	of	ADP
ftr-381	1090	10	an	an	DET
ftr-381	1090	11	accounting	accounting	NOUN
ftr-381	1090	12	period	period	NOUN
ftr-381	1090	13	,	,	PUNCT
ftr-381	1090	14	the	the	DET
ftr-381	1090	15	length	length	NOUN
ftr-381	1090	16	of	of	ADP
ftr-381	1090	17	the	the	DET
ftr-381	1090	18	accounting	accounting	NOUN
ftr-381	1090	19	period	period	NOUN
ftr-381	1090	20	,	,	PUNCT
ftr-381	1090	21	and	and	CCONJ
ftr-381	1090	22	the	the	DET
ftr-381	1090	23	ability	ability	NOUN
ftr-381	1090	24	to	to	PART
ftr-381	1090	25	net	net	ADJ
ftr-381	1090	26	income	income	NOUN
ftr-381	1090	27	and	and	CCONJ
ftr-381	1090	28	losses	loss	NOUN
ftr-381	1090	29	across	across	ADP
ftr-381	1090	30	accounting	accounting	NOUN
ftr-381	1090	31	periods	period	NOUN
ftr-381	1090	32	.	.	PUNCT
ftr-381	1091	1	the	the	DET
ftr-381	1091	2	torah	torah	PROPN
ftr-381	1091	3	clearly	clearly	ADV
ftr-381	1091	4	indicates	indicate	VERB
ftr-381	1091	5	that	that	SCONJ
ftr-381	1091	6	the	the	DET
ftr-381	1091	7	proper	proper	ADJ
ftr-381	1091	8	accounting	accounting	NOUN
ftr-381	1091	9	period	period	NOUN
ftr-381	1091	10	for	for	ADP
ftr-381	1091	11	agricultural	agricultural	ADJ
ftr-381	1091	12	tithing	tithing	NOUN
ftr-381	1091	13	is	be	AUX
ftr-381	1091	14	one	one	NUM
ftr-381	1091	15	year	year	NOUN
ftr-381	1091	16	;	;	PUNCT
ftr-381	1091	17	it	it	PRON
ftr-381	1091	18	is	be	AUX
ftr-381	1091	19	silent	silent	ADJ
ftr-381	1091	20	regarding	regard	VERB
ftr-381	1091	21	the	the	DET
ftr-381	1091	22	proper	proper	ADJ
ftr-381	1091	23	accounting	accounting	NOUN
ftr-381	1091	24	period	period	NOUN
ftr-381	1091	25	for	for	ADP
ftr-381	1091	26	maaser	maaser	ADJ
ftr-381	1091	27	kesafim	kesafim	NOUN
ftr-381	1091	28	.	.	PUNCT
ftr-381	1092	1	thus	thus	ADV
ftr-381	1092	2	,	,	PUNCT
ftr-381	1092	3	the	the	DET
ftr-381	1092	4	rabbis	rabbis	PROPN
ftr-381	1092	5	were	be	AUX
ftr-381	1092	6	left	leave	VERB
ftr-381	1092	7	to	to	PART
ftr-381	1092	8	interpret	interpret	VERB
ftr-381	1092	9	the	the	DET
ftr-381	1092	10	primary	primary	ADJ
ftr-381	1092	11	legal	legal	ADJ
ftr-381	1092	12	sources	source	NOUN
ftr-381	1092	13	and	and	CCONJ
ftr-381	1092	14	argue	argue	VERB
ftr-381	1092	15	by	by	ADP
ftr-381	1092	16	analogy	analogy	NOUN
ftr-381	1092	17	to	to	PART
ftr-381	1092	18	develop	develop	VERB
ftr-381	1092	19	the	the	DET
ftr-381	1092	20	timing	timing	NOUN
ftr-381	1092	21	rules	rule	NOUN
ftr-381	1092	22	.	.	PUNCT
ftr-381	1093	1	many	many	ADJ
ftr-381	1093	2	rabbis	rabbis	PROPN
ftr-381	1093	3	looked	look	VERB
ftr-381	1093	4	to	to	ADP
ftr-381	1093	5	the	the	DET
ftr-381	1093	6	agricultural	agricultural	ADJ
ftr-381	1093	7	tithing	tithing	NOUN
ftr-381	1093	8	rules	rule	NOUN
ftr-381	1093	9	to	to	PART
ftr-381	1093	10	determine	determine	VERB
ftr-381	1093	11	the	the	DET
ftr-381	1093	12	appropriate	appropriate	ADJ
ftr-381	1093	13	accounting	accounting	NOUN
ftr-381	1093	14	period	period	NOUN
ftr-381	1093	15	for	for	ADP
ftr-381	1093	16	maaser	maaser	ADJ
ftr-381	1093	17	kesafim	kesafim	NOUN
ftr-381	1093	18	.	.	PUNCT
ftr-381	1094	1	for	for	ADP
ftr-381	1094	2	instance	instance	NOUN
ftr-381	1094	3	,	,	PUNCT
ftr-381	1094	4	rabbi	rabbi	VERB
ftr-381	1094	5	yechezkel	yechezkel	NOUN
ftr-381	1094	6	landau	landau	NOUN
ftr-381	1094	7	(	(	PUNCT
ftr-381	1094	8	1714	1714	NUM
ftr-381	1094	9	-	-	SYM
ftr-381	1094	10	1793	1793	NUM
ftr-381	1094	11	)	)	PUNCT
ftr-381	1094	12	relied	rely	VERB
ftr-381	1094	13	on	on	ADP
ftr-381	1094	14	the	the	DET
ftr-381	1094	15	clear	clear	ADJ
ftr-381	1094	16	reference	reference	NOUN
ftr-381	1094	17	to	to	ADP
ftr-381	1094	18	annual	annual	ADJ
ftr-381	1094	19	accounting	accounting	NOUN
ftr-381	1094	20	to	to	PART
ftr-381	1094	21	argue	argue	VERB
ftr-381	1094	22	in	in	ADP
ftr-381	1094	23	favor	favor	NOUN
ftr-381	1094	24	of	of	ADP
ftr-381	1094	25	a	a	DET
ftr-381	1094	26	one	one	NUM
ftr-381	1094	27	-	-	PUNCT
ftr-381	1094	28	year	year	NOUN
ftr-381	1094	29	accounting	accounting	NOUN
ftr-381	1094	30	period	period	NOUN
ftr-381	1094	31	for	for	ADP
ftr-381	1094	32	maaser	maaser	ADJ
ftr-381	1094	33	kesafim	kesafim	NOUN
ftr-381	1094	34	,	,	PUNCT
ftr-381	1094	35	where	where	SCONJ
ftr-381	1094	36	all	all	DET
ftr-381	1094	37	losses	loss	NOUN
ftr-381	1094	38	and	and	CCONJ
ftr-381	1094	39	gains	gain	NOUN
ftr-381	1094	40	during	during	ADP
ftr-381	1094	41	the	the	DET
ftr-381	1094	42	year	year	NOUN
ftr-381	1094	43	may	may	AUX
ftr-381	1094	44	be	be	AUX
ftr-381	1094	45	netted	net	VERB
ftr-381	1094	46	.	.	PUNCT
ftr-381	1095	1	rabbi	rabbi	PROPN
ftr-381	1095	2	auerbach	auerbach	PROPN
ftr-381	1095	3	concurred.162	concurred.162	PROPN
ftr-381	1095	4	163	163	NUM
ftr-381	1095	5	in	in	ADP
ftr-381	1095	6	contrast	contrast	NOUN
ftr-381	1095	7	,	,	PUNCT
ftr-381	1095	8	rabbi	rabbi	PROPN
ftr-381	1095	9	yaakov	yaakov	PROPN
ftr-381	1095	10	reicher	reicher	PROPN
ftr-381	1095	11	(	(	PUNCT
ftr-381	1095	12	c.	c.	PROPN
ftr-381	1095	13	1670	1670	NUM
ftr-381	1095	14	-	-	SYM
ftr-381	1095	15	1733	1733	NUM
ftr-381	1095	16	)	)	PUNCT
ftr-381	1095	17	relied	rely	VERB
ftr-381	1095	18	on	on	ADP
ftr-381	1095	19	the	the	DET
ftr-381	1095	20	same	same	ADJ
ftr-381	1095	21	passage	passage	NOUN
ftr-381	1095	22	to	to	PART
ftr-381	1095	23	conclude	conclude	VERB
ftr-381	1095	24	that	that	SCONJ
ftr-381	1095	25	transactional	transactional	ADJ
ftr-381	1095	26	accounting	accounting	NOUN
ftr-381	1095	27	is	be	AUX
ftr-381	1095	28	required	require	VERB
ftr-381	1095	29	for	for	ADP
ftr-381	1095	30	maaser	maaser	ADJ
ftr-381	1095	31	kesafim	kesafim	NOUN
ftr-381	1095	32	.	.	PUNCT
ftr-381	1096	1	despite	despite	SCONJ
ftr-381	1096	2	the	the	DET
ftr-381	1096	3	clear	clear	ADJ
ftr-381	1096	4	reference	reference	NOUN
ftr-381	1096	5	to	to	ADP
ftr-381	1096	6	annual	annual	ADJ
ftr-381	1096	7	periods	period	NOUN
ftr-381	1096	8	,	,	PUNCT
ftr-381	1096	9	he	he	PRON
ftr-381	1096	10	determined	determine	VERB
ftr-381	1096	11	that	that	SCONJ
ftr-381	1096	12	each	each	DET
ftr-381	1096	13	year	year	NOUN
ftr-381	1096	14	was	be	AUX
ftr-381	1096	15	analogous	analogous	ADJ
ftr-381	1096	16	to	to	ADP
ftr-381	1096	17	a	a	DET
ftr-381	1096	18	separate	separate	ADJ
ftr-381	1096	19	transaction	transaction	NOUN
ftr-381	1096	20	.	.	PUNCT
ftr-381	1097	1	as	as	SCONJ
ftr-381	1097	2	it	it	PRON
ftr-381	1097	3	was	be	AUX
ftr-381	1097	4	improper	improper	ADJ
ftr-381	1097	5	to	to	PART
ftr-381	1097	6	use	use	VERB
ftr-381	1097	7	crops	crop	NOUN
ftr-381	1097	8	from	from	ADP
ftr-381	1097	9	one	one	NUM
ftr-381	1097	10	year	year	NOUN
ftr-381	1097	11	to	to	PART
ftr-381	1097	12	satisfy	satisfy	VERB
ftr-381	1097	13	the	the	DET
ftr-381	1097	14	tithe	tithe	NOUN
ftr-381	1097	15	of	of	ADP
ftr-381	1097	16	another	another	DET
ftr-381	1097	17	year	year	NOUN
ftr-381	1097	18	,	,	PUNCT
ftr-381	1097	19	just	just	ADV
ftr-381	1097	20	so	so	ADV
ftr-381	1097	21	,	,	PUNCT
ftr-381	1097	22	he	he	PRON
ftr-381	1097	23	determined	determine	VERB
ftr-381	1097	24	that	that	SCONJ
ftr-381	1097	25	it	it	PRON
ftr-381	1097	26	194	194	NUM
ftr-381	1097	27	florida	florida	PROPN
ftr-381	1097	28	tax	tax	NOUN
ftr-381	1097	29	review	review	NOUN
ftr-381	1097	30	[	[	X
ftr-381	1097	31	vol	vol	NOUN
ftr-381	1097	32	.	.	PUNCT
ftr-381	1097	33	8:1	8:1	NUM
ftr-381	1097	34	164	164	NUM
ftr-381	1097	35	.	.	PUNCT
ftr-381	1098	1	shvut	shvut	PROPN
ftr-381	1098	2	yaakov	yaakov	PROPN
ftr-381	1099	1	no	no	INTJ
ftr-381	1099	2	.	.	PROPN
ftr-381	1099	3	84	84	NUM
ftr-381	1099	4	,	,	PUNCT
ftr-381	1099	5	mk	mk	NOUN
ftr-381	1099	6	at	at	ADP
ftr-381	1099	7	77	77	NUM
ftr-381	1099	8	-	-	SYM
ftr-381	1099	9	8	8	NUM
ftr-381	1099	10	.	.	PUNCT
ftr-381	1100	1	others	other	NOUN
ftr-381	1100	2	who	who	PRON
ftr-381	1100	3	support	support	VERB
ftr-381	1100	4	transactional	transactional	ADJ
ftr-381	1100	5	accounting	accounting	NOUN
ftr-381	1100	6	for	for	ADP
ftr-381	1100	7	maaser	maaser	ADJ
ftr-381	1100	8	kesafim	kesafim	NOUN
ftr-381	1100	9	include	include	VERB
ftr-381	1100	10	rabbi	rabbi	PROPN
ftr-381	1100	11	shlomo	shlomo	PROPN
ftr-381	1100	12	laniado	laniado	PROPN
ftr-381	1100	13	(	(	PUNCT
ftr-381	1100	14	d.	d.	NOUN
ftr-381	1100	15	1793	1793	NUM
ftr-381	1100	16	)	)	PUNCT
ftr-381	1100	17	(	(	PUNCT
ftr-381	1100	18	who	who	PRON
ftr-381	1100	19	reached	reach	VERB
ftr-381	1100	20	the	the	DET
ftr-381	1100	21	same	same	ADJ
ftr-381	1100	22	conclusion	conclusion	NOUN
ftr-381	1100	23	by	by	ADP
ftr-381	1100	24	distinguishing	distinguish	VERB
ftr-381	1100	25	the	the	DET
ftr-381	1100	26	talmudic	talmudic	ADJ
ftr-381	1100	27	partnership	partnership	NOUN
ftr-381	1100	28	laws	law	NOUN
ftr-381	1100	29	)	)	PUNCT
ftr-381	1100	30	,	,	PUNCT
ftr-381	1100	31	beth	beth	PROPN
ftr-381	1100	32	dino	dino	PROPN
ftr-381	1100	33	shel	shel	PROPN
ftr-381	1100	34	shlomo	shlomo	PROPN
ftr-381	1100	35	,	,	PUNCT
ftr-381	1100	36	yoreh	yoreh	NOUN
ftr-381	1100	37	de’ah	de’ah	VERB
ftr-381	1100	38	no	no	INTJ
ftr-381	1100	39	.	.	NOUN
ftr-381	1100	40	1	1	NUM
ftr-381	1100	41	,	,	PUNCT
ftr-381	1100	42	mk	mk	NOUN
ftr-381	1100	43	at	at	ADP
ftr-381	1100	44	78	78	NUM
ftr-381	1100	45	-	-	SYM
ftr-381	1100	46	9	9	NUM
ftr-381	1100	47	,	,	PUNCT
ftr-381	1100	48	and	and	CCONJ
ftr-381	1100	49	rabbi	rabbi	PROPN
ftr-381	1100	50	seligman	seligman	PROPN
ftr-381	1100	51	baer	baer	PROPN
ftr-381	1100	52	bamberger	bamberger	PROPN
ftr-381	1100	53	(	(	PUNCT
ftr-381	1100	54	18071878	18071878	NUM
ftr-381	1100	55	)	)	PUNCT
ftr-381	1100	56	.	.	PUNCT
ftr-381	1101	1	see	see	VERB
ftr-381	1101	2	yad	yad	PROPN
ftr-381	1101	3	halevi	halevi	NOUN
ftr-381	1101	4	,	,	PUNCT
ftr-381	1101	5	yoreh	yoreh	NOUN
ftr-381	1101	6	de’ah	de’ah	VERB
ftr-381	1101	7	no	no	INTJ
ftr-381	1101	8	.	.	PROPN
ftr-381	1102	1	131	131	NUM
ftr-381	1102	2	,	,	PUNCT
ftr-381	1102	3	mk	mk	NOUN
ftr-381	1102	4	at	at	ADP
ftr-381	1102	5	79	79	NUM
ftr-381	1102	6	.	.	PUNCT
ftr-381	1103	1	165	165	NUM
ftr-381	1103	2	.	.	PUNCT
ftr-381	1104	1	see	see	VERB
ftr-381	1104	2	,	,	PUNCT
ftr-381	1104	3	also	also	ADV
ftr-381	1104	4	ahavath	ahavath	PROPN
ftr-381	1104	5	chesed	chese	VERB
ftr-381	1104	6	,	,	PUNCT
ftr-381	1104	7	ch	ch	NOUN
ftr-381	1104	8	.	.	PROPN
ftr-381	1104	9	18	18	NUM
ftr-381	1104	10	,	,	PUNCT
ftr-381	1104	11	mk	mk	NOUN
ftr-381	1104	12	at	at	ADP
ftr-381	1104	13	50	50	NUM
ftr-381	1104	14	(	(	PUNCT
ftr-381	1104	15	in	in	ADP
ftr-381	1104	16	which	which	PRON
ftr-381	1104	17	rabbi	rabbi	VERB
ftr-381	1104	18	yisrael	yisrael	PROPN
ftr-381	1104	19	meir	meir	PROPN
ftr-381	1104	20	hacohen	hacohen	PROPN
ftr-381	1104	21	(	(	PUNCT
ftr-381	1104	22	1838	1838	NUM
ftr-381	1104	23	-	-	SYM
ftr-381	1104	24	1933	1933	NUM
ftr-381	1104	25	)	)	PUNCT
ftr-381	1104	26	argues	argue	VERB
ftr-381	1104	27	that	that	SCONJ
ftr-381	1104	28	six	six	NUM
ftr-381	1104	29	months	month	NOUN
ftr-381	1104	30	is	be	AUX
ftr-381	1104	31	desirable	desirable	ADJ
ftr-381	1104	32	,	,	PUNCT
ftr-381	1104	33	but	but	CCONJ
ftr-381	1104	34	one	one	NUM
ftr-381	1104	35	year	year	NOUN
ftr-381	1104	36	acceptable	acceptable	ADJ
ftr-381	1104	37	)	)	PUNCT
ftr-381	1104	38	.	.	PUNCT
ftr-381	1105	1	166	166	NUM
ftr-381	1105	2	.	.	PUNCT
ftr-381	1105	3	see	see	VERB
ftr-381	1105	4	,	,	PUNCT
ftr-381	1105	5	e.g.	e.g.	ADV
ftr-381	1105	6	,	,	PUNCT
ftr-381	1105	7	rabbi	rabbi	ADJ
ftr-381	1105	8	shlomo	shlomo	PROPN
ftr-381	1105	9	laniado	laniado	PROPN
ftr-381	1105	10	(	(	PUNCT
ftr-381	1105	11	d.	d.	NOUN
ftr-381	1105	12	1793	1793	NUM
ftr-381	1105	13	)	)	PUNCT
ftr-381	1105	14	,	,	PUNCT
ftr-381	1105	15	beth	beth	PROPN
ftr-381	1105	16	dino	dino	PROPN
ftr-381	1105	17	shel	shel	PROPN
ftr-381	1105	18	shlomo	shlomo	PROPN
ftr-381	1105	19	,	,	PUNCT
ftr-381	1105	20	yoreh	yoreh	NOUN
ftr-381	1105	21	de’ah	de’ah	VERB
ftr-381	1105	22	no	no	INTJ
ftr-381	1105	23	.	.	NOUN
ftr-381	1105	24	1	1	NUM
ftr-381	1105	25	,	,	PUNCT
ftr-381	1105	26	mk	mk	NOUN
ftr-381	1105	27	at	at	ADP
ftr-381	1105	28	78	78	NUM
ftr-381	1105	29	-	-	SYM
ftr-381	1105	30	9	9	NUM
ftr-381	1105	31	.	.	NOUN
ftr-381	1105	32	167	167	NUM
ftr-381	1105	33	.	.	PUNCT
ftr-381	1106	1	once	once	ADV
ftr-381	1106	2	maaser	maaser	NOUN
ftr-381	1106	3	has	have	AUX
ftr-381	1106	4	been	be	AUX
ftr-381	1106	5	separated	separate	VERB
ftr-381	1106	6	,	,	PUNCT
ftr-381	1106	7	it	it	PRON
ftr-381	1106	8	is	be	AUX
ftr-381	1106	9	dedicated	dedicate	VERB
ftr-381	1106	10	to	to	ADP
ftr-381	1106	11	god	god	PROPN
ftr-381	1106	12	and	and	CCONJ
ftr-381	1106	13	can	can	AUX
ftr-381	1106	14	not	not	PART
ftr-381	1106	15	be	be	AUX
ftr-381	1106	16	used	use	VERB
ftr-381	1106	17	for	for	ADP
ftr-381	1106	18	other	other	ADJ
ftr-381	1106	19	purposes	purpose	NOUN
ftr-381	1106	20	.	.	PUNCT
ftr-381	1107	1	see	see	VERB
ftr-381	1107	2	beth	beth	PROPN
ftr-381	1107	3	lechem	lechem	PROPN
ftr-381	1107	4	yehudi	yehudi	PROPN
ftr-381	1107	5	,	,	PUNCT
ftr-381	1107	6	yoreh	yoreh	NOUN
ftr-381	1107	7	de’ah	de’ah	VERB
ftr-381	1107	8	no	no	INTJ
ftr-381	1107	9	.	.	PROPN
ftr-381	1108	1	249	249	NUM
ftr-381	1108	2	,	,	PUNCT
ftr-381	1108	3	mk	mk	NOUN
ftr-381	1108	4	at	at	ADP
ftr-381	1108	5	78	78	NUM
ftr-381	1108	6	.	.	PUNCT
ftr-381	1109	1	168	168	NUM
ftr-381	1109	2	.	.	PUNCT
ftr-381	1110	1	see	see	VERB
ftr-381	1110	2	part	part	NOUN
ftr-381	1110	3	iv.b.3	iv.b.3	NOUN
ftr-381	1110	4	,	,	PUNCT
ftr-381	1110	5	supra	supra	PROPN
ftr-381	1110	6	.	.	PUNCT
ftr-381	1111	1	was	be	AUX
ftr-381	1111	2	inappropriate	inappropriate	ADJ
ftr-381	1111	3	to	to	PART
ftr-381	1111	4	offset	offset	VERB
ftr-381	1111	5	gains	gain	NOUN
ftr-381	1111	6	and	and	CCONJ
ftr-381	1111	7	losses	loss	NOUN
ftr-381	1111	8	from	from	ADP
ftr-381	1111	9	different	different	ADJ
ftr-381	1111	10	transactions	transaction	NOUN
ftr-381	1111	11	.	.	PUNCT
ftr-381	1112	1	under164	under164	VERB
ftr-381	1112	2	this	this	DET
ftr-381	1112	3	approach	approach	NOUN
ftr-381	1112	4	,	,	PUNCT
ftr-381	1112	5	the	the	DET
ftr-381	1112	6	“	"	PUNCT
ftr-381	1112	7	accounting	accounting	NOUN
ftr-381	1112	8	period	period	NOUN
ftr-381	1112	9	”	"	PUNCT
ftr-381	1112	10	is	be	AUX
ftr-381	1112	11	the	the	DET
ftr-381	1112	12	duration	duration	NOUN
ftr-381	1112	13	of	of	ADP
ftr-381	1112	14	a	a	DET
ftr-381	1112	15	given	give	VERB
ftr-381	1112	16	transaction	transaction	NOUN
ftr-381	1112	17	,	,	PUNCT
ftr-381	1112	18	where	where	SCONJ
ftr-381	1112	19	only	only	ADJ
ftr-381	1112	20	income	income	NOUN
ftr-381	1112	21	and	and	CCONJ
ftr-381	1112	22	expenses	expense	NOUN
ftr-381	1112	23	from	from	ADP
ftr-381	1112	24	that	that	DET
ftr-381	1112	25	transaction	transaction	NOUN
ftr-381	1112	26	may	may	AUX
ftr-381	1112	27	be	be	AUX
ftr-381	1112	28	netted	net	VERB
ftr-381	1112	29	together	together	ADV
ftr-381	1112	30	.	.	PUNCT
ftr-381	1113	1	other	other	ADJ
ftr-381	1113	2	rabbis	rabbis	PROPN
ftr-381	1113	3	looked	look	VERB
ftr-381	1113	4	to	to	ADP
ftr-381	1113	5	the	the	DET
ftr-381	1113	6	partnership	partnership	NOUN
ftr-381	1113	7	accounting	accounting	NOUN
ftr-381	1113	8	rules	rule	NOUN
ftr-381	1113	9	to	to	PART
ftr-381	1113	10	develop	develop	VERB
ftr-381	1113	11	the	the	DET
ftr-381	1113	12	rules	rule	NOUN
ftr-381	1113	13	for	for	ADP
ftr-381	1113	14	maaser	maaser	ADJ
ftr-381	1113	15	kesafim	kesafim	NOUN
ftr-381	1113	16	.	.	PUNCT
ftr-381	1114	1	for	for	ADP
ftr-381	1114	2	instance	instance	NOUN
ftr-381	1114	3	rabbi	rabbi	VERB
ftr-381	1114	4	ya’ir	ya’ir	PROPN
ftr-381	1114	5	chaim	chaim	PROPN
ftr-381	1114	6	bachrach	bachrach	INTJ
ftr-381	1114	7	(	(	PUNCT
ftr-381	1114	8	16831701	16831701	NUM
ftr-381	1114	9	)	)	PUNCT
ftr-381	1114	10	noted	note	VERB
ftr-381	1114	11	that	that	SCONJ
ftr-381	1114	12	,	,	PUNCT
ftr-381	1114	13	in	in	ADP
ftr-381	1114	14	partnership	partnership	NOUN
ftr-381	1114	15	law	law	NOUN
ftr-381	1114	16	,	,	PUNCT
ftr-381	1114	17	losses	loss	NOUN
ftr-381	1114	18	and	and	CCONJ
ftr-381	1114	19	gains	gain	NOUN
ftr-381	1114	20	from	from	ADP
ftr-381	1114	21	different	different	ADJ
ftr-381	1114	22	deals	deal	NOUN
ftr-381	1114	23	could	could	AUX
ftr-381	1114	24	be	be	AUX
ftr-381	1114	25	netted	net	VERB
ftr-381	1114	26	so	so	ADV
ftr-381	1114	27	long	long	ADV
ftr-381	1114	28	as	as	SCONJ
ftr-381	1114	29	they	they	PRON
ftr-381	1114	30	were	be	AUX
ftr-381	1114	31	part	part	NOUN
ftr-381	1114	32	of	of	ADP
ftr-381	1114	33	one	one	NUM
ftr-381	1114	34	contract	contract	NOUN
ftr-381	1114	35	between	between	ADP
ftr-381	1114	36	the	the	DET
ftr-381	1114	37	partners	partner	NOUN
ftr-381	1114	38	,	,	PUNCT
ftr-381	1114	39	such	such	ADJ
ftr-381	1114	40	that	that	SCONJ
ftr-381	1114	41	the	the	DET
ftr-381	1114	42	different	different	ADJ
ftr-381	1114	43	deals	deal	NOUN
ftr-381	1114	44	were	be	AUX
ftr-381	1114	45	“	"	PUNCT
ftr-381	1114	46	mutually	mutually	ADV
ftr-381	1114	47	liable	liable	ADJ
ftr-381	1114	48	.	.	PUNCT
ftr-381	1114	49	”	"	PUNCT
ftr-381	1115	1	thus	thus	ADV
ftr-381	1115	2	,	,	PUNCT
ftr-381	1115	3	where	where	SCONJ
ftr-381	1115	4	transactions	transaction	NOUN
ftr-381	1115	5	were	be	AUX
ftr-381	1115	6	interconnected	interconnect	VERB
ftr-381	1115	7	,	,	PUNCT
ftr-381	1115	8	he	he	PRON
ftr-381	1115	9	would	would	AUX
ftr-381	1115	10	allow	allow	VERB
ftr-381	1115	11	netting	net	VERB
ftr-381	1115	12	for	for	ADP
ftr-381	1115	13	maaser	maaser	ADJ
ftr-381	1115	14	purposes	purpose	NOUN
ftr-381	1115	15	.	.	PUNCT
ftr-381	1116	1	however	however	ADV
ftr-381	1116	2	,	,	PUNCT
ftr-381	1116	3	as	as	SCONJ
ftr-381	1116	4	the	the	DET
ftr-381	1116	5	time	time	NOUN
ftr-381	1116	6	between	between	ADP
ftr-381	1116	7	the	the	DET
ftr-381	1116	8	transactions	transaction	NOUN
ftr-381	1116	9	grew	grow	VERB
ftr-381	1116	10	,	,	PUNCT
ftr-381	1116	11	the	the	DET
ftr-381	1116	12	case	case	NOUN
ftr-381	1116	13	for	for	ADP
ftr-381	1116	14	netting	netting	NOUN
ftr-381	1116	15	seemed	seem	VERB
ftr-381	1116	16	weaker	weak	ADJ
ftr-381	1116	17	and	and	CCONJ
ftr-381	1116	18	weaker	weak	ADJ
ftr-381	1116	19	.	.	PUNCT
ftr-381	1117	1	thus	thus	ADV
ftr-381	1117	2	,	,	PUNCT
ftr-381	1117	3	he	he	PRON
ftr-381	1117	4	recommended	recommend	VERB
ftr-381	1117	5	establishing	establish	VERB
ftr-381	1117	6	an	an	DET
ftr-381	1117	7	accounting	accounting	NOUN
ftr-381	1117	8	day	day	NOUN
ftr-381	1117	9	every	every	DET
ftr-381	1117	10	three	three	NUM
ftr-381	1117	11	to	to	PART
ftr-381	1117	12	six	six	NUM
ftr-381	1117	13	months	month	NOUN
ftr-381	1117	14	for	for	ADP
ftr-381	1117	15	purposes	purpose	NOUN
ftr-381	1117	16	of	of	ADP
ftr-381	1117	17	determining	determine	VERB
ftr-381	1117	18	the	the	DET
ftr-381	1117	19	amount	amount	NOUN
ftr-381	1117	20	of	of	ADP
ftr-381	1117	21	maaser	maaser	NOUN
ftr-381	1117	22	owed	owe	VERB
ftr-381	1117	23	.	.	PUNCT
ftr-381	1118	1	others165	others165	PROPN
ftr-381	1118	2	rejected	reject	VERB
ftr-381	1118	3	the	the	DET
ftr-381	1118	4	analogy	analogy	NOUN
ftr-381	1118	5	to	to	ADP
ftr-381	1118	6	talmudic	talmudic	ADJ
ftr-381	1118	7	partnership	partnership	NOUN
ftr-381	1118	8	rules	rule	NOUN
ftr-381	1118	9	and	and	CCONJ
ftr-381	1118	10	instead	instead	ADV
ftr-381	1118	11	argued	argue	VERB
ftr-381	1118	12	that	that	SCONJ
ftr-381	1118	13	transactional	transactional	ADJ
ftr-381	1118	14	accounting	accounting	NOUN
ftr-381	1118	15	was	be	AUX
ftr-381	1118	16	required.166	required.166	NOUN
ftr-381	1118	17	still	still	ADV
ftr-381	1118	18	others	other	NOUN
ftr-381	1118	19	have	have	AUX
ftr-381	1118	20	articulated	articulate	VERB
ftr-381	1118	21	the	the	DET
ftr-381	1118	22	view	view	NOUN
ftr-381	1118	23	that	that	SCONJ
ftr-381	1118	24	the	the	DET
ftr-381	1118	25	accounting	accounting	NOUN
ftr-381	1118	26	period	period	NOUN
ftr-381	1118	27	for	for	ADP
ftr-381	1118	28	tithing	tithing	NOUN
ftr-381	1118	29	should	should	AUX
ftr-381	1118	30	follow	follow	VERB
ftr-381	1118	31	the	the	DET
ftr-381	1118	32	accounting	accounting	NOUN
ftr-381	1118	33	method	method	NOUN
ftr-381	1118	34	the	the	DET
ftr-381	1118	35	person	person	NOUN
ftr-381	1118	36	has	have	AUX
ftr-381	1118	37	adopted	adopt	VERB
ftr-381	1118	38	for	for	ADP
ftr-381	1118	39	his	his	PRON
ftr-381	1118	40	business	business	NOUN
ftr-381	1118	41	,	,	PUNCT
ftr-381	1118	42	a	a	DET
ftr-381	1118	43	rule	rule	NOUN
ftr-381	1118	44	similar	similar	ADJ
ftr-381	1118	45	to	to	ADP
ftr-381	1118	46	the	the	DET
ftr-381	1118	47	early	early	ADJ
ftr-381	1118	48	tax	tax	NOUN
ftr-381	1118	49	regulations	regulation	NOUN
ftr-381	1118	50	.	.	PUNCT
ftr-381	1119	1	thus	thus	ADV
ftr-381	1119	2	,	,	PUNCT
ftr-381	1119	3	as	as	SCONJ
ftr-381	1119	4	rabbi	rabbi	PROPN
ftr-381	1119	5	katz	katz	PROPN
ftr-381	1119	6	(	(	PUNCT
ftr-381	1119	7	16161678	16161678	NUM
ftr-381	1119	8	)	)	PUNCT
ftr-381	1119	9	explained	explain	VERB
ftr-381	1119	10	,	,	PUNCT
ftr-381	1119	11	if	if	SCONJ
ftr-381	1119	12	a	a	DET
ftr-381	1119	13	person	person	NOUN
ftr-381	1119	14	has	have	AUX
ftr-381	1119	15	accounted	account	VERB
ftr-381	1119	16	for	for	ADP
ftr-381	1119	17	a	a	DET
ftr-381	1119	18	loss	loss	NOUN
ftr-381	1119	19	on	on	ADP
ftr-381	1119	20	his	his	PRON
ftr-381	1119	21	books	book	NOUN
ftr-381	1119	22	,	,	PUNCT
ftr-381	1119	23	then	then	ADV
ftr-381	1119	24	he	he	PRON
ftr-381	1119	25	may	may	AUX
ftr-381	1119	26	not	not	PART
ftr-381	1119	27	later	later	ADV
ftr-381	1119	28	use	use	VERB
ftr-381	1119	29	the	the	DET
ftr-381	1119	30	loss	loss	NOUN
ftr-381	1119	31	to	to	PART
ftr-381	1119	32	offset	offset	VERB
ftr-381	1119	33	a	a	DET
ftr-381	1119	34	gain	gain	NOUN
ftr-381	1119	35	.	.	PUNCT
ftr-381	1120	1	however	however	ADV
ftr-381	1120	2	,	,	PUNCT
ftr-381	1120	3	if	if	SCONJ
ftr-381	1120	4	he	he	PRON
ftr-381	1120	5	has	have	AUX
ftr-381	1120	6	not	not	PART
ftr-381	1120	7	made	make	VERB
ftr-381	1120	8	an	an	DET
ftr-381	1120	9	account	account	NOUN
ftr-381	1120	10	,	,	PUNCT
ftr-381	1120	11	but	but	CCONJ
ftr-381	1120	12	rather	rather	ADV
ftr-381	1120	13	determines	determine	VERB
ftr-381	1120	14	the	the	DET
ftr-381	1120	15	total	total	ADJ
ftr-381	1120	16	income	income	NOUN
ftr-381	1120	17	and	and	CCONJ
ftr-381	1120	18	expenses	expense	NOUN
ftr-381	1120	19	for	for	ADP
ftr-381	1120	20	the	the	DET
ftr-381	1120	21	year	year	NOUN
ftr-381	1120	22	together	together	ADV
ftr-381	1120	23	at	at	ADP
ftr-381	1120	24	the	the	DET
ftr-381	1120	25	same	same	ADJ
ftr-381	1120	26	time	time	NOUN
ftr-381	1120	27	,	,	PUNCT
ftr-381	1120	28	then	then	ADV
ftr-381	1120	29	he	he	PRON
ftr-381	1120	30	may	may	AUX
ftr-381	1120	31	offset	offset	VERB
ftr-381	1120	32	losses	loss	NOUN
ftr-381	1120	33	against	against	ADP
ftr-381	1120	34	gains	gain	NOUN
ftr-381	1120	35	as	as	ADP
ftr-381	1120	36	part	part	NOUN
ftr-381	1120	37	of	of	ADP
ftr-381	1120	38	that	that	DET
ftr-381	1120	39	accounting	accounting	NOUN
ftr-381	1120	40	.	.	PUNCT
ftr-381	1121	1	rabbi	rabbi	PROPN
ftr-381	1121	2	zvi	zvi	PROPN
ftr-381	1121	3	ben	ben	PROPN
ftr-381	1121	4	azriel	azriel	PROPN
ftr-381	1121	5	of	of	ADP
ftr-381	1121	6	alik	alik	PROPN
ftr-381	1121	7	(	(	PUNCT
ftr-381	1121	8	c.	c.	NOUN
ftr-381	1121	9	1720	1720	NUM
ftr-381	1121	10	)	)	PUNCT
ftr-381	1121	11	concurred	concur	VERB
ftr-381	1121	12	but	but	CCONJ
ftr-381	1121	13	noted	note	VERB
ftr-381	1121	14	that	that	SCONJ
ftr-381	1121	15	,	,	PUNCT
ftr-381	1121	16	if	if	SCONJ
ftr-381	1121	17	maaser	maaser	NOUN
ftr-381	1121	18	has	have	AUX
ftr-381	1121	19	in	in	ADP
ftr-381	1121	20	fact	fact	NOUN
ftr-381	1121	21	been	be	AUX
ftr-381	1121	22	separated	separate	VERB
ftr-381	1121	23	from	from	ADP
ftr-381	1121	24	an	an	DET
ftr-381	1121	25	earlier	early	ADJ
ftr-381	1121	26	gain	gain	NOUN
ftr-381	1121	27	,	,	PUNCT
ftr-381	1121	28	it	it	PRON
ftr-381	1121	29	can	can	AUX
ftr-381	1121	30	not	not	PART
ftr-381	1121	31	be	be	AUX
ftr-381	1121	32	used	use	VERB
ftr-381	1121	33	to	to	PART
ftr-381	1121	34	offset	offset	VERB
ftr-381	1121	35	a	a	DET
ftr-381	1121	36	loss	loss	NOUN
ftr-381	1121	37	,	,	PUNCT
ftr-381	1121	38	regardless	regardless	ADV
ftr-381	1121	39	of	of	ADP
ftr-381	1121	40	how	how	SCONJ
ftr-381	1121	41	the	the	DET
ftr-381	1121	42	books	book	NOUN
ftr-381	1121	43	are	be	AUX
ftr-381	1121	44	kept.167	kept.167	ADJ
ftr-381	1121	45	in	in	ADP
ftr-381	1121	46	many	many	ADJ
ftr-381	1121	47	regards	regard	NOUN
ftr-381	1121	48	,	,	PUNCT
ftr-381	1121	49	the	the	DET
ftr-381	1121	50	rabinnic	rabinnic	ADJ
ftr-381	1121	51	analysis	analysis	NOUN
ftr-381	1121	52	of	of	ADP
ftr-381	1121	53	accounting	accounting	NOUN
ftr-381	1121	54	periods	period	NOUN
ftr-381	1121	55	is	be	AUX
ftr-381	1121	56	similar	similar	ADJ
ftr-381	1121	57	to	to	ADP
ftr-381	1121	58	the	the	DET
ftr-381	1121	59	concern	concern	NOUN
ftr-381	1121	60	the	the	DET
ftr-381	1121	61	taz	taz	PROPN
ftr-381	1121	62	raised	raise	VERB
ftr-381	1121	63	above	above	ADV
ftr-381	1121	64	in	in	ADP
ftr-381	1121	65	connection	connection	NOUN
ftr-381	1121	66	with	with	ADP
ftr-381	1121	67	the	the	DET
ftr-381	1121	68	deductibility	deductibility	NOUN
ftr-381	1121	69	of	of	ADP
ftr-381	1121	70	civil	civil	ADJ
ftr-381	1121	71	taxes	taxis	NOUN
ftr-381	1121	72	.	.	PUNCT
ftr-381	1122	1	if	if	SCONJ
ftr-381	1122	2	one	one	PRON
ftr-381	1122	3	is	be	AUX
ftr-381	1122	4	allowed	allow	VERB
ftr-381	1122	5	to	to	PART
ftr-381	1122	6	net	net	ADJ
ftr-381	1122	7	losses	loss	NOUN
ftr-381	1122	8	against	against	ADP
ftr-381	1122	9	gains	gain	NOUN
ftr-381	1122	10	for	for	ADP
ftr-381	1122	11	purposes	purpose	NOUN
ftr-381	1122	12	of	of	ADP
ftr-381	1122	13	determining168	determining168	PROPN
ftr-381	1122	14	one	one	NUM
ftr-381	1122	15	’s	’s	PART
ftr-381	1122	16	income	income	NOUN
ftr-381	1122	17	,	,	PUNCT
ftr-381	1122	18	the	the	DET
ftr-381	1122	19	amounts	amount	NOUN
ftr-381	1122	20	available	available	ADJ
ftr-381	1122	21	for	for	ADP
ftr-381	1122	22	maaser	maaser	NOUN
ftr-381	1122	23	are	be	AUX
ftr-381	1122	24	reduced	reduce	VERB
ftr-381	1122	25	.	.	PUNCT
ftr-381	1123	1	this	this	PRON
ftr-381	1123	2	is	be	AUX
ftr-381	1123	3	economically	economically	ADV
ftr-381	1123	4	equivalent	equivalent	ADJ
ftr-381	1123	5	to	to	ADP
ftr-381	1123	6	using	use	VERB
ftr-381	1123	7	maaser	maaser	ADJ
ftr-381	1123	8	money	money	NOUN
ftr-381	1123	9	for	for	ADP
ftr-381	1123	10	inappropriate	inappropriate	ADJ
ftr-381	1123	11	purposes	purpose	NOUN
ftr-381	1123	12	,	,	PUNCT
ftr-381	1123	13	in	in	ADP
ftr-381	1123	14	this	this	DET
ftr-381	1123	15	case	case	NOUN
ftr-381	1123	16	the	the	DET
ftr-381	1123	17	covering	covering	NOUN
ftr-381	1123	18	of	of	ADP
ftr-381	1123	19	business	business	NOUN
ftr-381	1123	20	losses	loss	NOUN
ftr-381	1123	21	.	.	PUNCT
ftr-381	1124	1	accordingly	accordingly	ADV
ftr-381	1124	2	,	,	PUNCT
ftr-381	1124	3	most	most	ADJ
ftr-381	1124	4	rabbis	rabbis	PROPN
ftr-381	1124	5	concurred	concur	VERB
ftr-381	1124	6	that	that	SCONJ
ftr-381	1124	7	netting	net	VERB
ftr-381	1124	8	should	should	AUX
ftr-381	1124	9	be	be	AUX
ftr-381	1124	10	strictly	strictly	ADV
ftr-381	1124	11	limited	limit	VERB
ftr-381	1124	12	to	to	PART
ftr-381	1124	13	prevent	prevent	VERB
ftr-381	1124	14	this	this	DET
ftr-381	1124	15	outcome	outcome	NOUN
ftr-381	1124	16	and	and	CCONJ
ftr-381	1124	17	pushed	push	VERB
ftr-381	1124	18	for	for	ADP
ftr-381	1124	19	short	short	ADJ
ftr-381	1124	20	accounting	accounting	NOUN
ftr-381	1124	21	periods	period	NOUN
ftr-381	1124	22	or	or	CCONJ
ftr-381	1124	23	even	even	ADV
ftr-381	1124	24	transactional	transactional	ADJ
ftr-381	1124	25	accounting	accounting	NOUN
ftr-381	1124	26	.	.	PUNCT
ftr-381	1125	1	2007	2007	NUM
ftr-381	1125	2	]	]	X
ftr-381	1125	3	maaser	maaser	ADJ
ftr-381	1125	4	kesafim	kesafim	NOUN
ftr-381	1125	5	and	and	CCONJ
ftr-381	1125	6	the	the	DET
ftr-381	1125	7	development	development	NOUN
ftr-381	1125	8	of	of	ADP
ftr-381	1125	9	tax	tax	NOUN
ftr-381	1125	10	law	law	NOUN
ftr-381	1125	11	195	195	NUM
ftr-381	1125	12	169	169	NUM
ftr-381	1125	13	.	.	PUNCT
ftr-381	1126	1	for	for	ADP
ftr-381	1126	2	ease	ease	NOUN
ftr-381	1126	3	of	of	ADP
ftr-381	1126	4	reference	reference	NOUN
ftr-381	1126	5	,	,	PUNCT
ftr-381	1126	6	i	i	PRON
ftr-381	1126	7	refer	refer	VERB
ftr-381	1126	8	here	here	ADV
ftr-381	1126	9	only	only	ADV
ftr-381	1126	10	to	to	ADP
ftr-381	1126	11	gifts	gift	NOUN
ftr-381	1126	12	,	,	PUNCT
ftr-381	1126	13	even	even	ADV
ftr-381	1126	14	though	though	SCONJ
ftr-381	1126	15	the	the	DET
ftr-381	1126	16	same	same	ADJ
ftr-381	1126	17	rules	rule	NOUN
ftr-381	1126	18	apply	apply	VERB
ftr-381	1126	19	to	to	ADP
ftr-381	1126	20	inheritances	inheritance	NOUN
ftr-381	1126	21	..	..	PUNCT
ftr-381	1127	1	v.	v.	ADP
ftr-381	1127	2	analysis	analysis	NOUN
ftr-381	1127	3	as	as	SCONJ
ftr-381	1127	4	should	should	AUX
ftr-381	1127	5	now	now	ADV
ftr-381	1127	6	be	be	AUX
ftr-381	1127	7	evident	evident	ADJ
ftr-381	1127	8	,	,	PUNCT
ftr-381	1127	9	those	those	PRON
ftr-381	1127	10	who	who	PRON
ftr-381	1127	11	created	create	VERB
ftr-381	1127	12	the	the	DET
ftr-381	1127	13	laws	law	NOUN
ftr-381	1127	14	of	of	ADP
ftr-381	1127	15	maaser	maaser	ADJ
ftr-381	1127	16	kesafim	kesafim	NOUN
ftr-381	1127	17	struggled	struggle	VERB
ftr-381	1127	18	with	with	ADP
ftr-381	1127	19	the	the	DET
ftr-381	1127	20	same	same	ADJ
ftr-381	1127	21	basic	basic	ADJ
ftr-381	1127	22	issues	issue	NOUN
ftr-381	1127	23	as	as	ADP
ftr-381	1127	24	those	those	PRON
ftr-381	1127	25	who	who	PRON
ftr-381	1127	26	crafted	craft	VERB
ftr-381	1127	27	the	the	DET
ftr-381	1127	28	federal	federal	ADJ
ftr-381	1127	29	tax	tax	NOUN
ftr-381	1127	30	laws	law	NOUN
ftr-381	1127	31	.	.	PUNCT
ftr-381	1128	1	the	the	DET
ftr-381	1128	2	rules	rule	NOUN
ftr-381	1128	3	the	the	DET
ftr-381	1128	4	rabbis	rabbis	PROPN
ftr-381	1128	5	developed	develop	VERB
ftr-381	1128	6	are	be	AUX
ftr-381	1128	7	often	often	ADV
ftr-381	1128	8	similar	similar	ADJ
ftr-381	1128	9	to	to	ADP
ftr-381	1128	10	our	our	PRON
ftr-381	1128	11	tax	tax	NOUN
ftr-381	1128	12	laws	law	NOUN
ftr-381	1128	13	,	,	PUNCT
ftr-381	1128	14	though	though	SCONJ
ftr-381	1128	15	significant	significant	ADJ
ftr-381	1128	16	differences	difference	NOUN
ftr-381	1128	17	exist	exist	VERB
ftr-381	1128	18	.	.	PUNCT
ftr-381	1129	1	these	these	DET
ftr-381	1129	2	differences	difference	NOUN
ftr-381	1129	3	stem	stem	VERB
ftr-381	1129	4	from	from	ADP
ftr-381	1129	5	a	a	DET
ftr-381	1129	6	number	number	NOUN
ftr-381	1129	7	of	of	ADP
ftr-381	1129	8	causes	cause	NOUN
ftr-381	1129	9	,	,	PUNCT
ftr-381	1129	10	including	include	VERB
ftr-381	1129	11	(	(	PUNCT
ftr-381	1129	12	1	1	X
ftr-381	1129	13	)	)	PUNCT
ftr-381	1129	14	the	the	DET
ftr-381	1129	15	concerns	concern	NOUN
ftr-381	1129	16	,	,	PUNCT
ftr-381	1129	17	or	or	CCONJ
ftr-381	1129	18	lack	lack	NOUN
ftr-381	1129	19	thereof	thereof	ADV
ftr-381	1129	20	,	,	PUNCT
ftr-381	1129	21	regarding	regard	VERB
ftr-381	1129	22	compliance	compliance	NOUN
ftr-381	1129	23	and	and	CCONJ
ftr-381	1129	24	enforcement	enforcement	NOUN
ftr-381	1129	25	,	,	PUNCT
ftr-381	1129	26	(	(	PUNCT
ftr-381	1129	27	2	2	X
ftr-381	1129	28	)	)	PUNCT
ftr-381	1129	29	the	the	DET
ftr-381	1129	30	different	different	ADJ
ftr-381	1129	31	sources	source	NOUN
ftr-381	1129	32	of	of	ADP
ftr-381	1129	33	legal	legal	ADJ
ftr-381	1129	34	authority	authority	NOUN
ftr-381	1129	35	and	and	CCONJ
ftr-381	1129	36	the	the	DET
ftr-381	1129	37	structure	structure	NOUN
ftr-381	1129	38	of	of	ADP
ftr-381	1129	39	the	the	DET
ftr-381	1129	40	legal	legal	ADJ
ftr-381	1129	41	systems	system	NOUN
ftr-381	1129	42	itself	itself	PRON
ftr-381	1129	43	,	,	PUNCT
ftr-381	1129	44	and	and	CCONJ
ftr-381	1129	45	(	(	PUNCT
ftr-381	1129	46	3	3	X
ftr-381	1129	47	)	)	PUNCT
ftr-381	1129	48	the	the	DET
ftr-381	1129	49	values	value	NOUN
ftr-381	1129	50	underlying	underlie	VERB
ftr-381	1129	51	and	and	CCONJ
ftr-381	1129	52	motivating	motivate	VERB
ftr-381	1129	53	the	the	DET
ftr-381	1129	54	different	different	ADJ
ftr-381	1129	55	systems	system	NOUN
ftr-381	1129	56	.	.	PUNCT
ftr-381	1130	1	in	in	ADP
ftr-381	1130	2	this	this	DET
ftr-381	1130	3	part	part	NOUN
ftr-381	1130	4	,	,	PUNCT
ftr-381	1130	5	i	i	PRON
ftr-381	1130	6	explore	explore	VERB
ftr-381	1130	7	the	the	DET
ftr-381	1130	8	ways	way	NOUN
ftr-381	1130	9	in	in	ADP
ftr-381	1130	10	which	which	PRON
ftr-381	1130	11	these	these	DET
ftr-381	1130	12	factors	factor	NOUN
ftr-381	1130	13	affect	affect	VERB
ftr-381	1130	14	the	the	DET
ftr-381	1130	15	development	development	NOUN
ftr-381	1130	16	of	of	ADP
ftr-381	1130	17	tax	tax	NOUN
ftr-381	1130	18	law	law	NOUN
ftr-381	1130	19	.	.	PUNCT
ftr-381	1131	1	a.	a.	NOUN
ftr-381	1132	1	the	the	DET
ftr-381	1132	2	effect	effect	NOUN
ftr-381	1132	3	of	of	ADP
ftr-381	1132	4	compliance	compliance	NOUN
ftr-381	1132	5	and	and	CCONJ
ftr-381	1132	6	enforcement	enforcement	NOUN
ftr-381	1132	7	concerns	concern	NOUN
ftr-381	1132	8	on	on	ADP
ftr-381	1132	9	the	the	DET
ftr-381	1132	10	development	development	NOUN
ftr-381	1132	11	of	of	ADP
ftr-381	1132	12	tax	tax	NOUN
ftr-381	1132	13	law	law	NOUN
ftr-381	1132	14	one	one	NUM
ftr-381	1132	15	of	of	ADP
ftr-381	1132	16	the	the	DET
ftr-381	1132	17	key	key	ADJ
ftr-381	1132	18	differences	difference	NOUN
ftr-381	1132	19	between	between	ADP
ftr-381	1132	20	the	the	DET
ftr-381	1132	21	federal	federal	ADJ
ftr-381	1132	22	tax	tax	NOUN
ftr-381	1132	23	system	system	NOUN
ftr-381	1132	24	and	and	CCONJ
ftr-381	1132	25	maaser	maaser	ADJ
ftr-381	1132	26	kesafim	kesafim	NOUN
ftr-381	1132	27	is	be	AUX
ftr-381	1132	28	the	the	DET
ftr-381	1132	29	need	need	NOUN
ftr-381	1132	30	for	for	ADP
ftr-381	1132	31	enforcement	enforcement	NOUN
ftr-381	1132	32	.	.	PUNCT
ftr-381	1133	1	compliance	compliance	NOUN
ftr-381	1133	2	with	with	ADP
ftr-381	1133	3	the	the	DET
ftr-381	1133	4	tithing	tithing	NOUN
ftr-381	1133	5	laws	law	NOUN
ftr-381	1133	6	is	be	AUX
ftr-381	1133	7	left	leave	VERB
ftr-381	1133	8	to	to	ADP
ftr-381	1133	9	the	the	DET
ftr-381	1133	10	individual	individual	NOUN
ftr-381	1133	11	,	,	PUNCT
ftr-381	1133	12	who	who	PRON
ftr-381	1133	13	generally	generally	ADV
ftr-381	1133	14	views	view	VERB
ftr-381	1133	15	it	it	PRON
ftr-381	1133	16	as	as	ADP
ftr-381	1133	17	a	a	DET
ftr-381	1133	18	sacred	sacred	ADJ
ftr-381	1133	19	obligation	obligation	NOUN
ftr-381	1133	20	.	.	PUNCT
ftr-381	1134	1	god	god	PROPN
ftr-381	1134	2	acts	act	VERB
ftr-381	1134	3	as	as	ADP
ftr-381	1134	4	the	the	DET
ftr-381	1134	5	arbiter	arbiter	NOUN
ftr-381	1134	6	over	over	ADP
ftr-381	1134	7	whether	whether	SCONJ
ftr-381	1134	8	the	the	DET
ftr-381	1134	9	individual	individual	NOUN
ftr-381	1134	10	properly	properly	ADV
ftr-381	1134	11	fulfilled	fulfil	VERB
ftr-381	1134	12	his	his	PRON
ftr-381	1134	13	obligation	obligation	NOUN
ftr-381	1134	14	.	.	PUNCT
ftr-381	1135	1	accordingly	accordingly	ADV
ftr-381	1135	2	,	,	PUNCT
ftr-381	1135	3	the	the	DET
ftr-381	1135	4	practice	practice	NOUN
ftr-381	1135	5	lacks	lack	VERB
ftr-381	1135	6	any	any	DET
ftr-381	1135	7	human	human	ADJ
ftr-381	1135	8	audit	audit	NOUN
ftr-381	1135	9	function	function	NOUN
ftr-381	1135	10	or	or	CCONJ
ftr-381	1135	11	enforcement	enforcement	NOUN
ftr-381	1135	12	mechanisms	mechanism	NOUN
ftr-381	1135	13	.	.	PUNCT
ftr-381	1136	1	the	the	DET
ftr-381	1136	2	lack	lack	NOUN
ftr-381	1136	3	of	of	ADP
ftr-381	1136	4	enforcement	enforcement	NOUN
ftr-381	1136	5	concerns	concern	NOUN
ftr-381	1136	6	allowed	allow	VERB
ftr-381	1136	7	the	the	DET
ftr-381	1136	8	rabbis	rabbis	PROPN
ftr-381	1136	9	to	to	PART
ftr-381	1136	10	develop	develop	VERB
ftr-381	1136	11	rules	rule	NOUN
ftr-381	1136	12	that	that	PRON
ftr-381	1136	13	accurately	accurately	ADV
ftr-381	1136	14	reflect	reflect	VERB
ftr-381	1136	15	theoretical	theoretical	ADJ
ftr-381	1136	16	notions	notion	NOUN
ftr-381	1136	17	of	of	ADP
ftr-381	1136	18	income	income	NOUN
ftr-381	1136	19	,	,	PUNCT
ftr-381	1136	20	but	but	CCONJ
ftr-381	1136	21	which	which	PRON
ftr-381	1136	22	would	would	AUX
ftr-381	1136	23	be	be	AUX
ftr-381	1136	24	largely	largely	ADV
ftr-381	1136	25	unworkable	unworkable	ADJ
ftr-381	1136	26	if	if	SCONJ
ftr-381	1136	27	they	they	PRON
ftr-381	1136	28	had	have	VERB
ftr-381	1136	29	to	to	PART
ftr-381	1136	30	be	be	AUX
ftr-381	1136	31	administered	administer	VERB
ftr-381	1136	32	.	.	PUNCT
ftr-381	1137	1	in	in	ADP
ftr-381	1137	2	contrast	contrast	NOUN
ftr-381	1137	3	,	,	PUNCT
ftr-381	1137	4	the	the	DET
ftr-381	1137	5	government	government	NOUN
ftr-381	1137	6	must	must	AUX
ftr-381	1137	7	enforce	enforce	VERB
ftr-381	1137	8	the	the	DET
ftr-381	1137	9	tax	tax	NOUN
ftr-381	1137	10	laws	law	NOUN
ftr-381	1137	11	against	against	ADP
ftr-381	1137	12	a	a	DET
ftr-381	1137	13	population	population	NOUN
ftr-381	1137	14	that	that	PRON
ftr-381	1137	15	largely	largely	ADV
ftr-381	1137	16	resents	resent	VERB
ftr-381	1137	17	the	the	DET
ftr-381	1137	18	obligation	obligation	NOUN
ftr-381	1137	19	and	and	CCONJ
ftr-381	1137	20	constantly	constantly	ADV
ftr-381	1137	21	seeks	seek	VERB
ftr-381	1137	22	ways	way	NOUN
ftr-381	1137	23	to	to	PART
ftr-381	1137	24	avoid	avoid	VERB
ftr-381	1137	25	it	it	PRON
ftr-381	1137	26	.	.	PUNCT
ftr-381	1138	1	thus	thus	ADV
ftr-381	1138	2	,	,	PUNCT
ftr-381	1138	3	the	the	DET
ftr-381	1138	4	tax	tax	NOUN
ftr-381	1138	5	laws	law	NOUN
ftr-381	1138	6	must	must	AUX
ftr-381	1138	7	take	take	VERB
ftr-381	1138	8	into	into	ADP
ftr-381	1138	9	account	account	NOUN
ftr-381	1138	10	compliance	compliance	NOUN
ftr-381	1138	11	norms	norm	NOUN
ftr-381	1138	12	,	,	PUNCT
ftr-381	1138	13	the	the	DET
ftr-381	1138	14	resources	resource	NOUN
ftr-381	1138	15	available	available	ADJ
ftr-381	1138	16	to	to	PART
ftr-381	1138	17	administer	administer	VERB
ftr-381	1138	18	the	the	DET
ftr-381	1138	19	laws	law	NOUN
ftr-381	1138	20	,	,	PUNCT
ftr-381	1138	21	and	and	CCONJ
ftr-381	1138	22	the	the	DET
ftr-381	1138	23	government	government	NOUN
ftr-381	1138	24	’s	’s	PART
ftr-381	1138	25	ability	ability	NOUN
ftr-381	1138	26	to	to	PART
ftr-381	1138	27	evaluate	evaluate	VERB
ftr-381	1138	28	and	and	CCONJ
ftr-381	1138	29	adjudicate	adjudicate	VERB
ftr-381	1138	30	taxpayer	taxpayer	NOUN
ftr-381	1138	31	claims	claim	NOUN
ftr-381	1138	32	in	in	ADP
ftr-381	1138	33	a	a	DET
ftr-381	1138	34	fair	fair	ADJ
ftr-381	1138	35	and	and	CCONJ
ftr-381	1138	36	consistent	consistent	ADJ
ftr-381	1138	37	manner	manner	NOUN
ftr-381	1138	38	.	.	PUNCT
ftr-381	1139	1	these	these	DET
ftr-381	1139	2	concerns	concern	NOUN
ftr-381	1139	3	cause	cause	VERB
ftr-381	1139	4	the	the	DET
ftr-381	1139	5	federal	federal	ADJ
ftr-381	1139	6	tax	tax	NOUN
ftr-381	1139	7	laws	law	NOUN
ftr-381	1139	8	to	to	PART
ftr-381	1139	9	deviate	deviate	VERB
ftr-381	1139	10	significantly	significantly	ADV
ftr-381	1139	11	from	from	ADP
ftr-381	1139	12	ideal	ideal	ADJ
ftr-381	1139	13	notions	notion	NOUN
ftr-381	1139	14	of	of	ADP
ftr-381	1139	15	income	income	NOUN
ftr-381	1139	16	,	,	PUNCT
ftr-381	1139	17	as	as	SCONJ
ftr-381	1139	18	authorities	authority	NOUN
ftr-381	1139	19	adopt	adopt	VERB
ftr-381	1139	20	broad	broad	ADJ
ftr-381	1139	21	,	,	PUNCT
ftr-381	1139	22	brightline	brightline	NOUN
ftr-381	1139	23	and	and	CCONJ
ftr-381	1139	24	objective	objective	ADJ
ftr-381	1139	25	rules	rule	NOUN
ftr-381	1139	26	that	that	PRON
ftr-381	1139	27	are	be	AUX
ftr-381	1139	28	capable	capable	ADJ
ftr-381	1139	29	of	of	ADP
ftr-381	1139	30	enforcement	enforcement	NOUN
ftr-381	1139	31	.	.	PUNCT
ftr-381	1140	1	in	in	ADP
ftr-381	1140	2	this	this	DET
ftr-381	1140	3	section	section	NOUN
ftr-381	1140	4	,	,	PUNCT
ftr-381	1140	5	i	i	PRON
ftr-381	1140	6	explore	explore	VERB
ftr-381	1140	7	the	the	DET
ftr-381	1140	8	impact	impact	NOUN
ftr-381	1140	9	compliance	compliance	NOUN
ftr-381	1140	10	and	and	CCONJ
ftr-381	1140	11	enforcement	enforcement	NOUN
ftr-381	1140	12	concerns	concern	NOUN
ftr-381	1140	13	have	have	VERB
ftr-381	1140	14	on	on	ADP
ftr-381	1140	15	the	the	DET
ftr-381	1140	16	development	development	NOUN
ftr-381	1140	17	of	of	ADP
ftr-381	1140	18	the	the	DET
ftr-381	1140	19	law	law	NOUN
ftr-381	1140	20	by	by	ADP
ftr-381	1140	21	comparing	compare	VERB
ftr-381	1140	22	the	the	DET
ftr-381	1140	23	tithng	tithng	NOUN
ftr-381	1140	24	and	and	CCONJ
ftr-381	1140	25	tax	tax	NOUN
ftr-381	1140	26	rules	rule	NOUN
ftr-381	1140	27	for	for	ADP
ftr-381	1140	28	gifts	gift	NOUN
ftr-381	1140	29	,	,	PUNCT
ftr-381	1140	30	returned	return	VERB
ftr-381	1140	31	property	property	NOUN
ftr-381	1140	32	and	and	CCONJ
ftr-381	1140	33	meals	meal	NOUN
ftr-381	1140	34	,	,	PUNCT
ftr-381	1140	35	all	all	PRON
ftr-381	1140	36	of	of	ADP
ftr-381	1140	37	which	which	PRON
ftr-381	1140	38	were	be	AUX
ftr-381	1140	39	described	describe	VERB
ftr-381	1140	40	in169	in169	PROPN
ftr-381	1140	41	greater	great	ADJ
ftr-381	1140	42	detail	detail	NOUN
ftr-381	1140	43	above	above	ADV
ftr-381	1140	44	in	in	ADP
ftr-381	1140	45	part	part	NOUN
ftr-381	1140	46	iv	iv	NUM
ftr-381	1140	47	.	.	PUNCT
ftr-381	1141	1	the	the	DET
ftr-381	1141	2	different	different	ADJ
ftr-381	1141	3	gift	gift	NOUN
ftr-381	1141	4	exclusion	exclusion	NOUN
ftr-381	1141	5	rules	rule	NOUN
ftr-381	1141	6	found	find	VERB
ftr-381	1141	7	in	in	ADP
ftr-381	1141	8	tithing	tithing	NOUN
ftr-381	1141	9	and	and	CCONJ
ftr-381	1141	10	the	the	DET
ftr-381	1141	11	federal	federal	ADJ
ftr-381	1141	12	income	income	NOUN
ftr-381	1141	13	tax	tax	NOUN
ftr-381	1141	14	clearly	clearly	ADV
ftr-381	1141	15	bear	bear	VERB
ftr-381	1141	16	the	the	DET
ftr-381	1141	17	stamp	stamp	NOUN
ftr-381	1141	18	of	of	ADP
ftr-381	1141	19	enforcement	enforcement	NOUN
ftr-381	1141	20	concerns	concern	NOUN
ftr-381	1141	21	,	,	PUNCT
ftr-381	1141	22	or	or	CCONJ
ftr-381	1141	23	the	the	DET
ftr-381	1141	24	lack	lack	NOUN
ftr-381	1141	25	thereof	thereof	ADV
ftr-381	1141	26	.	.	PUNCT
ftr-381	1142	1	i	i	PRON
ftr-381	1142	2	begin	begin	VERB
ftr-381	1142	3	with	with	ADP
ftr-381	1142	4	the	the	DET
ftr-381	1142	5	tithing	tithing	NOUN
ftr-381	1142	6	rules	rule	NOUN
ftr-381	1142	7	.	.	PUNCT
ftr-381	1143	1	although	although	SCONJ
ftr-381	1143	2	the	the	DET
ftr-381	1143	3	rabbis	rabbis	PROPN
ftr-381	1143	4	recognized	recognize	VERB
ftr-381	1143	5	that	that	SCONJ
ftr-381	1143	6	gifts	gift	NOUN
ftr-381	1143	7	normally	normally	ADV
ftr-381	1143	8	should	should	AUX
ftr-381	1143	9	be	be	AUX
ftr-381	1143	10	included	include	VERB
ftr-381	1143	11	in	in	ADP
ftr-381	1143	12	income	income	NOUN
ftr-381	1143	13	,	,	PUNCT
ftr-381	1143	14	they	they	PRON
ftr-381	1143	15	crafted	craft	VERB
ftr-381	1143	16	limited	limited	ADJ
ftr-381	1143	17	exceptions	exception	NOUN
ftr-381	1143	18	for	for	ADP
ftr-381	1143	19	gift	gift	NOUN
ftr-381	1143	20	recipients	recipient	NOUN
ftr-381	1143	21	who	who	PRON
ftr-381	1143	22	would	would	AUX
ftr-381	1143	23	suffer	suffer	VERB
ftr-381	1143	24	undue	undue	ADJ
ftr-381	1143	25	hardship	hardship	NOUN
ftr-381	1143	26	if	if	SCONJ
ftr-381	1143	27	they	they	PRON
ftr-381	1143	28	had	have	VERB
ftr-381	1143	29	to	to	PART
ftr-381	1143	30	tithe	tithe	VERB
ftr-381	1143	31	on	on	ADP
ftr-381	1143	32	the	the	DET
ftr-381	1143	33	receipt	receipt	NOUN
ftr-381	1143	34	of	of	ADP
ftr-381	1143	35	a	a	DET
ftr-381	1143	36	noncash	noncash	NOUN
ftr-381	1143	37	gift	gift	NOUN
ftr-381	1143	38	.	.	PUNCT
ftr-381	1144	1	thus	thus	ADV
ftr-381	1144	2	,	,	PUNCT
ftr-381	1144	3	the	the	DET
ftr-381	1144	4	rule	rule	NOUN
ftr-381	1144	5	deviates	deviate	VERB
ftr-381	1144	6	from	from	ADP
ftr-381	1144	7	the	the	DET
ftr-381	1144	8	ideal	ideal	NOUN
ftr-381	1144	9	,	,	PUNCT
ftr-381	1144	10	but	but	CCONJ
ftr-381	1144	11	only	only	ADV
ftr-381	1144	12	as	as	ADV
ftr-381	1144	13	much	much	ADJ
ftr-381	1144	14	as	as	SCONJ
ftr-381	1144	15	is	be	AUX
ftr-381	1144	16	necessary	necessary	ADJ
ftr-381	1144	17	to	to	PART
ftr-381	1144	18	account	account	VERB
ftr-381	1144	19	for	for	ADP
ftr-381	1144	20	liquidity	liquidity	NOUN
ftr-381	1144	21	concerns	concern	NOUN
ftr-381	1144	22	.	.	PUNCT
ftr-381	1145	1	each	each	DET
ftr-381	1145	2	individual	individual	NOUN
ftr-381	1145	3	decides	decide	VERB
ftr-381	1145	4	for	for	ADP
ftr-381	1145	5	himself	himself	PRON
ftr-381	1145	6	196	196	NUM
ftr-381	1145	7	florida	florida	PROPN
ftr-381	1145	8	tax	tax	NOUN
ftr-381	1145	9	review	review	NOUN
ftr-381	1146	1	[	[	X
ftr-381	1146	2	vol	vol	NOUN
ftr-381	1146	3	.	.	PUNCT
ftr-381	1146	4	8:1	8:1	NUM
ftr-381	1146	5	170	170	NUM
ftr-381	1146	6	.	.	PUNCT
ftr-381	1147	1	see	see	VERB
ftr-381	1147	2	part	part	NOUN
ftr-381	1147	3	iv.a.1	iv.a.1	NOUN
ftr-381	1147	4	,	,	PUNCT
ftr-381	1147	5	supra	supra	NOUN
ftr-381	1147	6	,	,	PUNCT
ftr-381	1147	7	for	for	ADP
ftr-381	1147	8	a	a	DET
ftr-381	1147	9	more	more	ADV
ftr-381	1147	10	complete	complete	ADJ
ftr-381	1147	11	description	description	NOUN
ftr-381	1147	12	of	of	ADP
ftr-381	1147	13	these	these	DET
ftr-381	1147	14	rules	rule	NOUN
ftr-381	1147	15	.	.	PUNCT
ftr-381	1148	1	171	171	X
ftr-381	1148	2	.	.	PUNCT
ftr-381	1149	1	see	see	VERB
ftr-381	1149	2	supra	supra	PROPN
ftr-381	1149	3	note	note	PROPN
ftr-381	1149	4	85	85	NUM
ftr-381	1149	5	.	.	PUNCT
ftr-381	1150	1	172	172	NUM
ftr-381	1150	2	.	.	PUNCT
ftr-381	1151	1	it	it	PRON
ftr-381	1151	2	also	also	ADV
ftr-381	1151	3	avoids	avoid	VERB
ftr-381	1151	4	the	the	DET
ftr-381	1151	5	game	game	NOUN
ftr-381	1151	6	playing	playing	NOUN
ftr-381	1151	7	that	that	PRON
ftr-381	1151	8	might	might	AUX
ftr-381	1151	9	arise	arise	VERB
ftr-381	1151	10	were	be	AUX
ftr-381	1151	11	the	the	DET
ftr-381	1151	12	rule	rule	NOUN
ftr-381	1151	13	more	more	ADV
ftr-381	1151	14	narrowly	narrowly	ADV
ftr-381	1151	15	crafted	craft	VERB
ftr-381	1151	16	.	.	PUNCT
ftr-381	1152	1	for	for	ADP
ftr-381	1152	2	instance	instance	NOUN
ftr-381	1152	3	,	,	PUNCT
ftr-381	1152	4	if	if	SCONJ
ftr-381	1152	5	cash	cash	NOUN
ftr-381	1152	6	gifts	gift	NOUN
ftr-381	1152	7	were	be	AUX
ftr-381	1152	8	included	include	VERB
ftr-381	1152	9	in	in	ADP
ftr-381	1152	10	income	income	NOUN
ftr-381	1152	11	,	,	PUNCT
ftr-381	1152	12	while	while	SCONJ
ftr-381	1152	13	non	non	ADJ
ftr-381	1152	14	-	-	ADJ
ftr-381	1152	15	cash	cash	ADJ
ftr-381	1152	16	gifts	gift	NOUN
ftr-381	1152	17	were	be	AUX
ftr-381	1152	18	excluded	exclude	VERB
ftr-381	1152	19	,	,	PUNCT
ftr-381	1152	20	people	people	NOUN
ftr-381	1152	21	might	might	AUX
ftr-381	1152	22	purchase	purchase	VERB
ftr-381	1152	23	property	property	NOUN
ftr-381	1152	24	,	,	PUNCT
ftr-381	1152	25	give	give	VERB
ftr-381	1152	26	the	the	DET
ftr-381	1152	27	property	property	NOUN
ftr-381	1152	28	,	,	PUNCT
ftr-381	1152	29	and	and	CCONJ
ftr-381	1152	30	have	have	VERB
ftr-381	1152	31	the	the	DET
ftr-381	1152	32	recipient	recipient	NOUN
ftr-381	1152	33	sell	sell	VERB
ftr-381	1152	34	it	it	PRON
ftr-381	1152	35	to	to	PART
ftr-381	1152	36	recover	recover	VERB
ftr-381	1152	37	the	the	DET
ftr-381	1152	38	cash	cash	NOUN
ftr-381	1152	39	.	.	PUNCT
ftr-381	1153	1	given	give	VERB
ftr-381	1153	2	the	the	DET
ftr-381	1153	3	government	government	NOUN
ftr-381	1153	4	’s	’s	PART
ftr-381	1153	5	revenue	revenue	NOUN
ftr-381	1153	6	requirements	requirement	NOUN
ftr-381	1153	7	and	and	CCONJ
ftr-381	1153	8	need	need	VERB
ftr-381	1153	9	to	to	PART
ftr-381	1153	10	protect	protect	VERB
ftr-381	1153	11	the	the	DET
ftr-381	1153	12	tax	tax	NOUN
ftr-381	1153	13	base	base	NOUN
ftr-381	1153	14	,	,	PUNCT
ftr-381	1153	15	rules	rule	NOUN
ftr-381	1153	16	targeted	target	VERB
ftr-381	1153	17	to	to	ADP
ftr-381	1153	18	specific	specific	ADJ
ftr-381	1153	19	policy	policy	NOUN
ftr-381	1153	20	concerns	concern	NOUN
ftr-381	1153	21	would	would	AUX
ftr-381	1153	22	likely	likely	ADV
ftr-381	1153	23	require	require	VERB
ftr-381	1153	24	anti	anti	ADJ
ftr-381	1153	25	-	-	ADJ
ftr-381	1153	26	abuse	abuse	ADJ
ftr-381	1153	27	rules	rule	NOUN
ftr-381	1153	28	,	,	PUNCT
ftr-381	1153	29	which	which	PRON
ftr-381	1153	30	could	could	AUX
ftr-381	1153	31	significantly	significantly	ADV
ftr-381	1153	32	complicate	complicate	VERB
ftr-381	1153	33	the	the	DET
ftr-381	1153	34	tax	tax	NOUN
ftr-381	1153	35	code	code	NOUN
ftr-381	1153	36	and	and	CCONJ
ftr-381	1153	37	impose	impose	VERB
ftr-381	1153	38	significant	significant	ADJ
ftr-381	1153	39	compliance	compliance	NOUN
ftr-381	1153	40	costs	cost	NOUN
ftr-381	1153	41	.	.	PUNCT
ftr-381	1154	1	whether	whether	SCONJ
ftr-381	1154	2	the	the	DET
ftr-381	1154	3	exclusion	exclusion	NOUN
ftr-381	1154	4	applies	apply	VERB
ftr-381	1154	5	to	to	ADP
ftr-381	1154	6	his	his	PRON
ftr-381	1154	7	situation	situation	NOUN
ftr-381	1154	8	,	,	PUNCT
ftr-381	1154	9	a	a	DET
ftr-381	1154	10	determination	determination	NOUN
ftr-381	1154	11	that	that	PRON
ftr-381	1154	12	may	may	AUX
ftr-381	1154	13	depend	depend	VERB
ftr-381	1154	14	on	on	ADP
ftr-381	1154	15	his	his	PRON
ftr-381	1154	16	unstated	unstated	ADJ
ftr-381	1154	17	intent	intent	NOUN
ftr-381	1154	18	(	(	PUNCT
ftr-381	1154	19	or	or	CCONJ
ftr-381	1154	20	lack	lack	VERB
ftr-381	1154	21	thereof	thereof	ADV
ftr-381	1154	22	)	)	PUNCT
ftr-381	1154	23	to	to	PART
ftr-381	1154	24	purchase	purchase	VERB
ftr-381	1154	25	the	the	DET
ftr-381	1154	26	gift	gift	NOUN
ftr-381	1154	27	for	for	ADP
ftr-381	1154	28	himself	himself	PRON
ftr-381	1154	29	and	and	CCONJ
ftr-381	1154	30	possibly	possibly	ADV
ftr-381	1154	31	his	his	PRON
ftr-381	1154	32	subjective	subjective	ADJ
ftr-381	1154	33	valuation	valuation	NOUN
ftr-381	1154	34	of	of	ADP
ftr-381	1154	35	the	the	DET
ftr-381	1154	36	gift.170	gift.170	PROPN
ftr-381	1154	37	simply	simply	ADV
ftr-381	1154	38	recounting	recount	VERB
ftr-381	1154	39	the	the	DET
ftr-381	1154	40	steps	step	NOUN
ftr-381	1154	41	that	that	PRON
ftr-381	1154	42	would	would	AUX
ftr-381	1154	43	be	be	AUX
ftr-381	1154	44	necessary	necessary	ADJ
ftr-381	1154	45	to	to	PART
ftr-381	1154	46	resolve	resolve	VERB
ftr-381	1154	47	a	a	DET
ftr-381	1154	48	dispute	dispute	NOUN
ftr-381	1154	49	reveals	reveal	VERB
ftr-381	1154	50	how	how	SCONJ
ftr-381	1154	51	unworkable	unworkable	ADJ
ftr-381	1154	52	these	these	DET
ftr-381	1154	53	rules	rule	NOUN
ftr-381	1154	54	would	would	AUX
ftr-381	1154	55	be	be	AUX
ftr-381	1154	56	in	in	ADP
ftr-381	1154	57	a	a	DET
ftr-381	1154	58	system	system	NOUN
ftr-381	1154	59	where	where	SCONJ
ftr-381	1154	60	the	the	DET
ftr-381	1154	61	rabbis	rabbi	NOUN
ftr-381	1154	62	,	,	PUNCT
ftr-381	1154	63	or	or	CCONJ
ftr-381	1154	64	some	some	DET
ftr-381	1154	65	other	other	ADJ
ftr-381	1154	66	authority	authority	NOUN
ftr-381	1154	67	,	,	PUNCT
ftr-381	1154	68	sought	seek	VERB
ftr-381	1154	69	to	to	PART
ftr-381	1154	70	enforce	enforce	VERB
ftr-381	1154	71	the	the	DET
ftr-381	1154	72	obligation	obligation	NOUN
ftr-381	1154	73	to	to	PART
ftr-381	1154	74	tithe	tithe	VERB
ftr-381	1154	75	.	.	PUNCT
ftr-381	1155	1	at	at	ADP
ftr-381	1155	2	the	the	DET
ftr-381	1155	3	outset	outset	NOUN
ftr-381	1155	4	,	,	PUNCT
ftr-381	1155	5	one	one	PRON
ftr-381	1155	6	would	would	AUX
ftr-381	1155	7	have	have	VERB
ftr-381	1155	8	to	to	PART
ftr-381	1155	9	determine	determine	VERB
ftr-381	1155	10	whether	whether	SCONJ
ftr-381	1155	11	the	the	DET
ftr-381	1155	12	gift	gift	NOUN
ftr-381	1155	13	recipient	recipient	NOUN
ftr-381	1155	14	intended	intend	VERB
ftr-381	1155	15	to	to	PART
ftr-381	1155	16	purchase	purchase	VERB
ftr-381	1155	17	the	the	DET
ftr-381	1155	18	gift	gift	NOUN
ftr-381	1155	19	for	for	ADP
ftr-381	1155	20	himself	himself	PRON
ftr-381	1155	21	.	.	PUNCT
ftr-381	1156	1	if	if	SCONJ
ftr-381	1156	2	the	the	DET
ftr-381	1156	3	answer	answer	NOUN
ftr-381	1156	4	were	be	AUX
ftr-381	1156	5	yes	yes	INTJ
ftr-381	1156	6	,	,	PUNCT
ftr-381	1156	7	he	he	PRON
ftr-381	1156	8	could	could	AUX
ftr-381	1156	9	not	not	PART
ftr-381	1156	10	claim	claim	VERB
ftr-381	1156	11	that	that	SCONJ
ftr-381	1156	12	tithing	tithe	VERB
ftr-381	1156	13	on	on	ADP
ftr-381	1156	14	the	the	DET
ftr-381	1156	15	receipt	receipt	NOUN
ftr-381	1156	16	causes	cause	VERB
ftr-381	1156	17	liquidity	liquidity	NOUN
ftr-381	1156	18	problems	problem	NOUN
ftr-381	1156	19	and	and	CCONJ
ftr-381	1156	20	would	would	AUX
ftr-381	1156	21	have	have	VERB
ftr-381	1156	22	to	to	PART
ftr-381	1156	23	include	include	VERB
ftr-381	1156	24	the	the	DET
ftr-381	1156	25	value	value	NOUN
ftr-381	1156	26	of	of	ADP
ftr-381	1156	27	the	the	DET
ftr-381	1156	28	gift	gift	NOUN
ftr-381	1156	29	in	in	ADP
ftr-381	1156	30	income	income	NOUN
ftr-381	1156	31	.	.	PUNCT
ftr-381	1157	1	each	each	DET
ftr-381	1157	2	individual	individual	NOUN
ftr-381	1157	3	whose	whose	DET
ftr-381	1157	4	decision	decision	NOUN
ftr-381	1157	5	to	to	PART
ftr-381	1157	6	exclude	exclude	VERB
ftr-381	1157	7	a	a	DET
ftr-381	1157	8	gift	gift	NOUN
ftr-381	1157	9	from	from	ADP
ftr-381	1157	10	income	income	NOUN
ftr-381	1157	11	was	be	AUX
ftr-381	1157	12	challenged	challenge	VERB
ftr-381	1157	13	would	would	AUX
ftr-381	1157	14	claim	claim	VERB
ftr-381	1157	15	that	that	SCONJ
ftr-381	1157	16	he	he	PRON
ftr-381	1157	17	did	do	AUX
ftr-381	1157	18	not	not	PART
ftr-381	1157	19	intend	intend	VERB
ftr-381	1157	20	to	to	PART
ftr-381	1157	21	buy	buy	VERB
ftr-381	1157	22	the	the	DET
ftr-381	1157	23	gift	gift	NOUN
ftr-381	1157	24	for	for	ADP
ftr-381	1157	25	himself	himself	PRON
ftr-381	1157	26	,	,	PUNCT
ftr-381	1157	27	and	and	CCONJ
ftr-381	1157	28	the	the	DET
ftr-381	1157	29	government	government	NOUN
ftr-381	1157	30	would	would	AUX
ftr-381	1157	31	be	be	AUX
ftr-381	1157	32	hard	hard	ADV
ftr-381	1157	33	pressed	pressed	ADJ
ftr-381	1157	34	to	to	PART
ftr-381	1157	35	prove	prove	VERB
ftr-381	1157	36	otherwise	otherwise	ADV
ftr-381	1157	37	.	.	PUNCT
ftr-381	1158	1	the	the	DET
ftr-381	1158	2	same	same	ADJ
ftr-381	1158	3	problem	problem	NOUN
ftr-381	1158	4	would	would	AUX
ftr-381	1158	5	arise	arise	VERB
ftr-381	1158	6	if	if	SCONJ
ftr-381	1158	7	the	the	DET
ftr-381	1158	8	person	person	NOUN
ftr-381	1158	9	conceded	concede	VERB
ftr-381	1158	10	that	that	SCONJ
ftr-381	1158	11	he	he	PRON
ftr-381	1158	12	was	be	AUX
ftr-381	1158	13	going	go	VERB
ftr-381	1158	14	to	to	PART
ftr-381	1158	15	buy	buy	VERB
ftr-381	1158	16	the	the	DET
ftr-381	1158	17	gift	gift	NOUN
ftr-381	1158	18	,	,	PUNCT
ftr-381	1158	19	but	but	CCONJ
ftr-381	1158	20	claimed	claim	VERB
ftr-381	1158	21	that	that	SCONJ
ftr-381	1158	22	he	he	PRON
ftr-381	1158	23	would	would	AUX
ftr-381	1158	24	have	have	AUX
ftr-381	1158	25	spent	spend	VERB
ftr-381	1158	26	far	far	ADV
ftr-381	1158	27	less	less	ADJ
ftr-381	1158	28	than	than	ADP
ftr-381	1158	29	the	the	DET
ftr-381	1158	30	value	value	NOUN
ftr-381	1158	31	of	of	ADP
ftr-381	1158	32	what	what	PRON
ftr-381	1158	33	he	he	PRON
ftr-381	1158	34	received	receive	VERB
ftr-381	1158	35	and	and	CCONJ
ftr-381	1158	36	therefore	therefore	ADV
ftr-381	1158	37	should	should	AUX
ftr-381	1158	38	tithe	tithe	VERB
ftr-381	1158	39	on	on	ADP
ftr-381	1158	40	the	the	DET
ftr-381	1158	41	lower	low	ADJ
ftr-381	1158	42	value	value	NOUN
ftr-381	1158	43	.	.	PUNCT
ftr-381	1159	1	assuming	assume	VERB
ftr-381	1159	2	the	the	DET
ftr-381	1159	3	government	government	NOUN
ftr-381	1159	4	conceded	concede	VERB
ftr-381	1159	5	that	that	SCONJ
ftr-381	1159	6	the	the	DET
ftr-381	1159	7	recipient	recipient	NOUN
ftr-381	1159	8	did	do	AUX
ftr-381	1159	9	not	not	PART
ftr-381	1159	10	intend	intend	VERB
ftr-381	1159	11	to	to	PART
ftr-381	1159	12	buy	buy	VERB
ftr-381	1159	13	himself	himself	PRON
ftr-381	1159	14	the	the	DET
ftr-381	1159	15	gift	gift	NOUN
ftr-381	1159	16	in	in	ADP
ftr-381	1159	17	question	question	NOUN
ftr-381	1159	18	,	,	PUNCT
ftr-381	1159	19	it	it	PRON
ftr-381	1159	20	would	would	AUX
ftr-381	1159	21	nonetheless	nonetheless	ADV
ftr-381	1159	22	still	still	ADV
ftr-381	1159	23	be	be	AUX
ftr-381	1159	24	necessary	necessary	ADJ
ftr-381	1159	25	to	to	PART
ftr-381	1159	26	make	make	VERB
ftr-381	1159	27	an	an	DET
ftr-381	1159	28	individualized	individualized	ADJ
ftr-381	1159	29	determination	determination	NOUN
ftr-381	1159	30	as	as	ADP
ftr-381	1159	31	to	to	ADP
ftr-381	1159	32	whether	whether	SCONJ
ftr-381	1159	33	tithing	tithe	VERB
ftr-381	1159	34	on	on	ADP
ftr-381	1159	35	the	the	DET
ftr-381	1159	36	gift	gift	NOUN
ftr-381	1159	37	would	would	AUX
ftr-381	1159	38	cause	cause	VERB
ftr-381	1159	39	hardship	hardship	NOUN
ftr-381	1159	40	.	.	PUNCT
ftr-381	1160	1	this	this	PRON
ftr-381	1160	2	would	would	AUX
ftr-381	1160	3	require	require	VERB
ftr-381	1160	4	a	a	DET
ftr-381	1160	5	detailed	detailed	ADJ
ftr-381	1160	6	inquiry	inquiry	NOUN
ftr-381	1160	7	into	into	ADP
ftr-381	1160	8	the	the	DET
ftr-381	1160	9	recipient	recipient	NOUN
ftr-381	1160	10	’s	’s	PART
ftr-381	1160	11	income	income	NOUN
ftr-381	1160	12	and	and	CCONJ
ftr-381	1160	13	financial	financial	ADJ
ftr-381	1160	14	obligations	obligation	NOUN
ftr-381	1160	15	.	.	PUNCT
ftr-381	1161	1	litigating	litigate	VERB
ftr-381	1161	2	this	this	DET
ftr-381	1161	3	question	question	NOUN
ftr-381	1161	4	would	would	AUX
ftr-381	1161	5	require	require	VERB
ftr-381	1161	6	significant	significant	ADJ
ftr-381	1161	7	resources	resource	NOUN
ftr-381	1161	8	,	,	PUNCT
ftr-381	1161	9	similar	similar	ADJ
ftr-381	1161	10	in	in	ADP
ftr-381	1161	11	many	many	ADJ
ftr-381	1161	12	regards	regard	NOUN
ftr-381	1161	13	to	to	ADP
ftr-381	1161	14	the	the	DET
ftr-381	1161	15	inquiry	inquiry	NOUN
ftr-381	1161	16	now	now	ADV
ftr-381	1161	17	undertaken	undertake	VERB
ftr-381	1161	18	in	in	ADP
ftr-381	1161	19	the	the	DET
ftr-381	1161	20	context	context	NOUN
ftr-381	1161	21	of	of	ADP
ftr-381	1161	22	the	the	DET
ftr-381	1161	23	irs	irs	PROPN
ftr-381	1161	24	’s	’s	PART
ftr-381	1161	25	offer	offer	NOUN
ftr-381	1161	26	-	-	PUNCT
ftr-381	1161	27	in	in	ADP
ftr-381	1161	28	-	-	PUNCT
ftr-381	1161	29	compromise	compromise	NOUN
ftr-381	1161	30	program	program	NOUN
ftr-381	1161	31	,	,	PUNCT
ftr-381	1161	32	where	where	SCONJ
ftr-381	1161	33	it	it	PRON
ftr-381	1161	34	considers	consider	VERB
ftr-381	1161	35	whether	whether	SCONJ
ftr-381	1161	36	taxpayers	taxpayer	NOUN
ftr-381	1161	37	have	have	VERB
ftr-381	1161	38	sufficient	sufficient	ADJ
ftr-381	1161	39	assets	asset	NOUN
ftr-381	1161	40	to	to	PART
ftr-381	1161	41	pay	pay	VERB
ftr-381	1161	42	their	their	PRON
ftr-381	1161	43	past	past	ADJ
ftr-381	1161	44	-	-	PUNCT
ftr-381	1161	45	due	due	ADJ
ftr-381	1161	46	tax	tax	NOUN
ftr-381	1161	47	liabilities	liability	NOUN
ftr-381	1161	48	.	.	PUNCT
ftr-381	1162	1	thus	thus	ADV
ftr-381	1162	2	,	,	PUNCT
ftr-381	1162	3	it171	it171	PROPN
ftr-381	1162	4	would	would	AUX
ftr-381	1162	5	be	be	AUX
ftr-381	1162	6	necessary	necessary	ADJ
ftr-381	1162	7	to	to	PART
ftr-381	1162	8	determine	determine	VERB
ftr-381	1162	9	which	which	PRON
ftr-381	1162	10	financial	financial	ADJ
ftr-381	1162	11	obligations	obligation	NOUN
ftr-381	1162	12	are	be	AUX
ftr-381	1162	13	allowable	allowable	ADJ
ftr-381	1162	14	in	in	ADP
ftr-381	1162	15	determining	determine	VERB
ftr-381	1162	16	hardship	hardship	NOUN
ftr-381	1162	17	,	,	PUNCT
ftr-381	1162	18	the	the	DET
ftr-381	1162	19	amount	amount	NOUN
ftr-381	1162	20	allowable	allowable	ADJ
ftr-381	1162	21	for	for	ADP
ftr-381	1162	22	each	each	DET
ftr-381	1162	23	type	type	NOUN
ftr-381	1162	24	of	of	ADP
ftr-381	1162	25	allowed	allow	VERB
ftr-381	1162	26	obligation	obligation	NOUN
ftr-381	1162	27	,	,	PUNCT
ftr-381	1162	28	etc	etc	X
ftr-381	1162	29	.	.	X
ftr-381	1163	1	unlike	unlike	ADP
ftr-381	1163	2	the	the	DET
ftr-381	1163	3	irs	irs	PROPN
ftr-381	1163	4	,	,	PUNCT
ftr-381	1163	5	the	the	DET
ftr-381	1163	6	religious	religious	ADJ
ftr-381	1163	7	authorities	authority	NOUN
ftr-381	1163	8	lack	lack	VERB
ftr-381	1163	9	the	the	DET
ftr-381	1163	10	manpower	manpower	NOUN
ftr-381	1163	11	and	and	CCONJ
ftr-381	1163	12	resources	resource	NOUN
ftr-381	1163	13	to	to	PART
ftr-381	1163	14	conduct	conduct	VERB
ftr-381	1163	15	such	such	ADJ
ftr-381	1163	16	inquiries	inquiry	NOUN
ftr-381	1163	17	.	.	PUNCT
ftr-381	1164	1	in	in	ADP
ftr-381	1164	2	contrast	contrast	NOUN
ftr-381	1164	3	,	,	PUNCT
ftr-381	1164	4	the	the	DET
ftr-381	1164	5	internal	internal	ADJ
ftr-381	1164	6	revenue	revenue	NOUN
ftr-381	1164	7	code	code	NOUN
ftr-381	1164	8	contains	contain	VERB
ftr-381	1164	9	a	a	DET
ftr-381	1164	10	blanket	blanket	NOUN
ftr-381	1164	11	exclusion	exclusion	NOUN
ftr-381	1164	12	of	of	ADP
ftr-381	1164	13	all	all	DET
ftr-381	1164	14	gifts	gift	NOUN
ftr-381	1164	15	.	.	PUNCT
ftr-381	1165	1	while	while	SCONJ
ftr-381	1165	2	this	this	DET
ftr-381	1165	3	rule	rule	NOUN
ftr-381	1165	4	deviates	deviate	VERB
ftr-381	1165	5	significantly	significantly	ADV
ftr-381	1165	6	from	from	ADP
ftr-381	1165	7	the	the	DET
ftr-381	1165	8	definition	definition	NOUN
ftr-381	1165	9	of	of	ADP
ftr-381	1165	10	income	income	NOUN
ftr-381	1165	11	the	the	DET
ftr-381	1165	12	supreme	supreme	PROPN
ftr-381	1165	13	court	court	PROPN
ftr-381	1165	14	has	have	AUX
ftr-381	1165	15	embraced	embrace	VERB
ftr-381	1165	16	,	,	PUNCT
ftr-381	1165	17	it	it	PRON
ftr-381	1165	18	obviates	obviate	VERB
ftr-381	1165	19	the	the	DET
ftr-381	1165	20	need	need	NOUN
ftr-381	1165	21	for	for	ADP
ftr-381	1165	22	the	the	DET
ftr-381	1165	23	types	type	NOUN
ftr-381	1165	24	of	of	ADP
ftr-381	1165	25	inquiries	inquiry	NOUN
ftr-381	1165	26	described	describe	VERB
ftr-381	1165	27	above	above	ADV
ftr-381	1165	28	.	.	PUNCT
ftr-381	1166	1	thus	thus	ADV
ftr-381	1166	2	,	,	PUNCT
ftr-381	1166	3	it	it	PRON
ftr-381	1166	4	is	be	AUX
ftr-381	1166	5	easy	easy	ADJ
ftr-381	1166	6	to	to	PART
ftr-381	1166	7	administer	administer	VERB
ftr-381	1166	8	.	.	PUNCT
ftr-381	1167	1	to	to	PART
ftr-381	1167	2	be	be	AUX
ftr-381	1167	3	sure	sure	ADJ
ftr-381	1167	4	,	,	PUNCT
ftr-381	1167	5	the	the	DET
ftr-381	1167	6	exclusion	exclusion	NOUN
ftr-381	1167	7	of172	of172	VERB
ftr-381	1167	8	all	all	DET
ftr-381	1167	9	gifts	gift	NOUN
ftr-381	1167	10	requires	require	VERB
ftr-381	1167	11	one	one	NUM
ftr-381	1167	12	to	to	PART
ftr-381	1167	13	distinguish	distinguish	VERB
ftr-381	1167	14	between	between	ADP
ftr-381	1167	15	gifts	gift	NOUN
ftr-381	1167	16	and	and	CCONJ
ftr-381	1167	17	other	other	ADJ
ftr-381	1167	18	types	type	NOUN
ftr-381	1167	19	of	of	ADP
ftr-381	1167	20	transfers	transfer	NOUN
ftr-381	1167	21	,	,	PUNCT
ftr-381	1167	22	a	a	DET
ftr-381	1167	23	task	task	NOUN
ftr-381	1167	24	that	that	PRON
ftr-381	1167	25	admittedly	admittedly	ADV
ftr-381	1167	26	raises	raise	VERB
ftr-381	1167	27	administrative	administrative	ADJ
ftr-381	1167	28	difficulties	difficulty	NOUN
ftr-381	1167	29	and	and	CCONJ
ftr-381	1167	30	must	must	AUX
ftr-381	1167	31	be	be	AUX
ftr-381	1167	32	done	do	VERB
ftr-381	1167	33	on	on	ADP
ftr-381	1167	34	a	a	DET
ftr-381	1167	35	case	case	NOUN
ftr-381	1167	36	-	-	PUNCT
ftr-381	1167	37	by	by	ADP
ftr-381	1167	38	-	-	PUNCT
ftr-381	1167	39	case	case	NOUN
ftr-381	1167	40	basis	basis	NOUN
ftr-381	1167	41	.	.	PUNCT
ftr-381	1168	1	however	however	ADV
ftr-381	1168	2	,	,	PUNCT
ftr-381	1168	3	even	even	ADV
ftr-381	1168	4	here	here	ADV
ftr-381	1168	5	,	,	PUNCT
ftr-381	1168	6	the	the	DET
ftr-381	1168	7	task	task	NOUN
ftr-381	1168	8	is	be	AUX
ftr-381	1168	9	easier	easy	ADJ
ftr-381	1168	10	than	than	ADP
ftr-381	1168	11	what	what	PRON
ftr-381	1168	12	would	would	AUX
ftr-381	1168	13	be	be	AUX
ftr-381	1168	14	required	require	VERB
ftr-381	1168	15	to	to	PART
ftr-381	1168	16	enforce	enforce	VERB
ftr-381	1168	17	the	the	DET
ftr-381	1168	18	tithing	tithing	NOUN
ftr-381	1168	19	rule	rule	NOUN
ftr-381	1168	20	.	.	PUNCT
ftr-381	1169	1	2007	2007	NUM
ftr-381	1169	2	]	]	X
ftr-381	1169	3	maaser	maaser	ADJ
ftr-381	1169	4	kesafim	kesafim	NOUN
ftr-381	1169	5	and	and	CCONJ
ftr-381	1169	6	the	the	DET
ftr-381	1169	7	development	development	NOUN
ftr-381	1169	8	of	of	ADP
ftr-381	1169	9	tax	tax	NOUN
ftr-381	1169	10	law	law	NOUN
ftr-381	1169	11	197	197	NUM
ftr-381	1169	12	173	173	NUM
ftr-381	1169	13	.	.	PUNCT
ftr-381	1170	1	comm’r	comm’r	NOUN
ftr-381	1170	2	v.	v.	ADP
ftr-381	1170	3	duberstein	duberstein	NOUN
ftr-381	1170	4	,	,	PUNCT
ftr-381	1170	5	363	363	NUM
ftr-381	1170	6	u.s	u.s	PROPN
ftr-381	1170	7	.	.	PROPN
ftr-381	1170	8	278	278	NUM
ftr-381	1170	9	,	,	PUNCT
ftr-381	1170	10	285	285	NUM
ftr-381	1170	11	-	-	SYM
ftr-381	1170	12	86	86	NUM
ftr-381	1170	13	(	(	PUNCT
ftr-381	1170	14	1960	1960	NUM
ftr-381	1170	15	)	)	PUNCT
ftr-381	1170	16	.	.	PUNCT
ftr-381	1171	1	174	174	NUM
ftr-381	1171	2	.	.	PUNCT
ftr-381	1172	1	this	this	PRON
ftr-381	1172	2	is	be	AUX
ftr-381	1172	3	not	not	PART
ftr-381	1172	4	to	to	PART
ftr-381	1172	5	say	say	VERB
ftr-381	1172	6	that	that	SCONJ
ftr-381	1172	7	the	the	DET
ftr-381	1172	8	internal	internal	ADJ
ftr-381	1172	9	revenue	revenue	NOUN
ftr-381	1172	10	code	code	NOUN
ftr-381	1172	11	is	be	AUX
ftr-381	1172	12	devoid	devoid	ADJ
ftr-381	1172	13	of	of	ADP
ftr-381	1172	14	difficult	difficult	ADJ
ftr-381	1172	15	to	to	PART
ftr-381	1172	16	administer	administer	VERB
ftr-381	1172	17	rules	rule	NOUN
ftr-381	1172	18	.	.	PUNCT
ftr-381	1173	1	a	a	DET
ftr-381	1173	2	number	number	NOUN
ftr-381	1173	3	of	of	ADP
ftr-381	1173	4	tax	tax	NOUN
ftr-381	1173	5	outcomes	outcome	NOUN
ftr-381	1173	6	depend	depend	VERB
ftr-381	1173	7	on	on	ADP
ftr-381	1173	8	a	a	DET
ftr-381	1173	9	taxpayer	taxpayer	NOUN
ftr-381	1173	10	’s	’s	PART
ftr-381	1173	11	intent	intent	NOUN
ftr-381	1173	12	,	,	PUNCT
ftr-381	1173	13	such	such	ADJ
ftr-381	1173	14	as	as	ADP
ftr-381	1173	15	with	with	ADP
ftr-381	1173	16	gifts	gift	NOUN
ftr-381	1173	17	,	,	PUNCT
ftr-381	1173	18	reasonable	reasonable	ADJ
ftr-381	1173	19	compensation	compensation	NOUN
ftr-381	1173	20	,	,	PUNCT
ftr-381	1173	21	and	and	CCONJ
ftr-381	1173	22	whether	whether	SCONJ
ftr-381	1173	23	property	property	NOUN
ftr-381	1173	24	is	be	AUX
ftr-381	1173	25	held	hold	VERB
ftr-381	1173	26	for	for	ADP
ftr-381	1173	27	appreciation	appreciation	NOUN
ftr-381	1173	28	or	or	CCONJ
ftr-381	1173	29	for	for	ADP
ftr-381	1173	30	sale	sale	NOUN
ftr-381	1173	31	to	to	ADP
ftr-381	1173	32	customers	customer	NOUN
ftr-381	1173	33	.	.	PUNCT
ftr-381	1174	1	however	however	ADV
ftr-381	1174	2	,	,	PUNCT
ftr-381	1174	3	the	the	DET
ftr-381	1174	4	courts	court	NOUN
ftr-381	1174	5	and	and	CCONJ
ftr-381	1174	6	congress	congress	PROPN
ftr-381	1174	7	have	have	AUX
ftr-381	1174	8	attempted	attempt	VERB
ftr-381	1174	9	to	to	PART
ftr-381	1174	10	develop	develop	VERB
ftr-381	1174	11	objective	objective	ADJ
ftr-381	1174	12	criteria	criterion	NOUN
ftr-381	1174	13	,	,	PUNCT
ftr-381	1174	14	presumptions	presumption	NOUN
ftr-381	1174	15	and	and	CCONJ
ftr-381	1174	16	bright	bright	ADJ
ftr-381	1174	17	-	-	PUNCT
ftr-381	1174	18	line	line	NOUN
ftr-381	1174	19	rules	rule	NOUN
ftr-381	1174	20	to	to	PART
ftr-381	1174	21	help	help	VERB
ftr-381	1174	22	guide	guide	VERB
ftr-381	1174	23	such	such	ADJ
ftr-381	1174	24	inquiries	inquiry	NOUN
ftr-381	1174	25	.	.	PUNCT
ftr-381	1175	1	see	see	VERB
ftr-381	1175	2	,	,	PUNCT
ftr-381	1175	3	e.g.	e.g.	ADV
ftr-381	1175	4	,	,	PUNCT
ftr-381	1175	5	suburban	suburban	PROPN
ftr-381	1175	6	realty	realty	PROPN
ftr-381	1175	7	co.	co.	PROPN
ftr-381	1176	1	v.	v.	CCONJ
ftr-381	1176	2	u.s	u.s	PROPN
ftr-381	1176	3	.	.	PROPN
ftr-381	1176	4	,	,	PUNCT
ftr-381	1176	5	615	615	NUM
ftr-381	1176	6	f.2d	f.2d	NOUN
ftr-381	1176	7	171	171	NUM
ftr-381	1176	8	,	,	PUNCT
ftr-381	1176	9	177	177	NUM
ftr-381	1176	10	-	-	SYM
ftr-381	1176	11	79	79	NUM
ftr-381	1176	12	(	(	PUNCT
ftr-381	1176	13	5th	5th	ADJ
ftr-381	1176	14	cir	cir	NOUN
ftr-381	1176	15	.	.	PUNCT
ftr-381	1176	16	1980	1980	NUM
ftr-381	1176	17	)	)	PUNCT
ftr-381	1176	18	(	(	PUNCT
ftr-381	1176	19	establishing	establish	VERB
ftr-381	1176	20	factors	factor	NOUN
ftr-381	1176	21	to	to	PART
ftr-381	1176	22	be	be	AUX
ftr-381	1176	23	used	use	VERB
ftr-381	1176	24	to	to	PART
ftr-381	1176	25	determine	determine	VERB
ftr-381	1176	26	whether	whether	SCONJ
ftr-381	1176	27	property	property	NOUN
ftr-381	1176	28	is	be	AUX
ftr-381	1176	29	held	hold	VERB
ftr-381	1176	30	for	for	ADP
ftr-381	1176	31	investment	investment	NOUN
ftr-381	1176	32	)	)	PUNCT
ftr-381	1176	33	;	;	PUNCT
ftr-381	1176	34	exacto	exacto	PROPN
ftr-381	1176	35	spring	spring	PROPN
ftr-381	1176	36	corp	corp	PROPN
ftr-381	1176	37	.	.	PROPN
ftr-381	1177	1	v.	v.	ADP
ftr-381	1177	2	comm’r	comm’r	NOUN
ftr-381	1177	3	,	,	PUNCT
ftr-381	1177	4	196	196	NUM
ftr-381	1177	5	f.3d	f.3d	NUM
ftr-381	1177	6	833	833	NUM
ftr-381	1177	7	,	,	PUNCT
ftr-381	1177	8	838	838	NUM
ftr-381	1177	9	-	-	SYM
ftr-381	1177	10	39	39	NUM
ftr-381	1177	11	(	(	PUNCT
ftr-381	1177	12	7th	7th	ADJ
ftr-381	1177	13	cir	cir	NOUN
ftr-381	1177	14	.	.	PROPN
ftr-381	1177	15	1999	1999	NUM
ftr-381	1177	16	)	)	PUNCT
ftr-381	1178	1	(	(	PUNCT
ftr-381	1178	2	establishing	establish	VERB
ftr-381	1178	3	an	an	DET
ftr-381	1178	4	objective	objective	ADJ
ftr-381	1178	5	test	test	NOUN
ftr-381	1178	6	to	to	PART
ftr-381	1178	7	determine	determine	VERB
ftr-381	1178	8	whether	whether	SCONJ
ftr-381	1178	9	compensation	compensation	NOUN
ftr-381	1178	10	is	be	AUX
ftr-381	1178	11	reasonable	reasonable	ADJ
ftr-381	1178	12	)	)	PUNCT
ftr-381	1178	13	;	;	PUNCT
ftr-381	1178	14	irc	irc	AUX
ftr-381	1178	15	§	§	PROPN
ftr-381	1178	16	1237	1237	NUM
ftr-381	1178	17	(	(	PUNCT
ftr-381	1178	18	capital	capital	NOUN
ftr-381	1178	19	gain	gain	VERB
ftr-381	1178	20	treatment	treatment	NOUN
ftr-381	1178	21	for	for	ADP
ftr-381	1178	22	certain	certain	ADJ
ftr-381	1178	23	real	real	ADJ
ftr-381	1178	24	estate	estate	NOUN
ftr-381	1178	25	sales	sale	NOUN
ftr-381	1178	26	)	)	PUNCT
ftr-381	1178	27	;	;	PUNCT
ftr-381	1178	28	irc	irc	PROPN
ftr-381	1178	29	§	§	PROPN
ftr-381	1178	30	183(d	183(d	PROPN
ftr-381	1178	31	)	)	PUNCT
ftr-381	1178	32	(	(	PUNCT
ftr-381	1178	33	creating	create	VERB
ftr-381	1178	34	a	a	DET
ftr-381	1178	35	presumption	presumption	NOUN
ftr-381	1178	36	regarding	regard	VERB
ftr-381	1178	37	profit	profit	NOUN
ftr-381	1178	38	seeking	seek	VERB
ftr-381	1178	39	motives	motive	NOUN
ftr-381	1178	40	in	in	ADP
ftr-381	1178	41	the	the	DET
ftr-381	1178	42	hobby	hobby	ADJ
ftr-381	1178	43	-	-	PUNCT
ftr-381	1178	44	loss	loss	NOUN
ftr-381	1178	45	context	context	NOUN
ftr-381	1178	46	)	)	PUNCT
ftr-381	1178	47	.	.	PUNCT
ftr-381	1179	1	see	see	VERB
ftr-381	1179	2	also	also	ADV
ftr-381	1179	3	edward	edward	PROPN
ftr-381	1179	4	yorio	yorio	PROPN
ftr-381	1179	5	,	,	PUNCT
ftr-381	1179	6	federal	federal	ADJ
ftr-381	1179	7	income	income	NOUN
ftr-381	1179	8	tax	tax	NOUN
ftr-381	1179	9	rulemaking	rulemaking	NOUN
ftr-381	1179	10	:	:	PUNCT
ftr-381	1179	11	an	an	DET
ftr-381	1179	12	economic	economic	ADJ
ftr-381	1179	13	approach	approach	NOUN
ftr-381	1179	14	,	,	PUNCT
ftr-381	1179	15	51	51	NUM
ftr-381	1179	16	fordham	fordham	PROPN
ftr-381	1179	17	l.	l.	PROPN
ftr-381	1179	18	rev	rev	PROPN
ftr-381	1179	19	.	.	PROPN
ftr-381	1179	20	1	1	NUM
ftr-381	1179	21	,	,	PUNCT
ftr-381	1179	22	48	48	NUM
ftr-381	1179	23	-	-	SYM
ftr-381	1179	24	49	49	NUM
ftr-381	1179	25	(	(	PUNCT
ftr-381	1179	26	1982	1982	NUM
ftr-381	1179	27	)	)	PUNCT
ftr-381	1179	28	(	(	PUNCT
ftr-381	1179	29	advocating	advocate	VERB
ftr-381	1179	30	replacing	replace	VERB
ftr-381	1179	31	rules	rule	NOUN
ftr-381	1179	32	based	base	VERB
ftr-381	1179	33	on	on	ADP
ftr-381	1179	34	taxpayer	taxpayer	NOUN
ftr-381	1179	35	intent	intent	NOUN
ftr-381	1179	36	with	with	ADP
ftr-381	1179	37	more	more	ADV
ftr-381	1179	38	efficient	efficient	ADJ
ftr-381	1179	39	economic	economic	ADJ
ftr-381	1179	40	tests	test	NOUN
ftr-381	1179	41	)	)	PUNCT
ftr-381	1179	42	.	.	PUNCT
ftr-381	1180	1	175	175	NUM
ftr-381	1180	2	.	.	PUNCT
ftr-381	1180	3	see	see	VERB
ftr-381	1180	4	part	part	PROPN
ftr-381	1180	5	iv.a.2	iv.a.2	PROPN
ftr-381	1180	6	,	,	PUNCT
ftr-381	1180	7	supra	supra	PROPN
ftr-381	1180	8	.	.	PUNCT
ftr-381	1181	1	the	the	DET
ftr-381	1181	2	characterization	characterization	NOUN
ftr-381	1181	3	of	of	ADP
ftr-381	1181	4	a	a	DET
ftr-381	1181	5	transfer	transfer	NOUN
ftr-381	1181	6	as	as	ADP
ftr-381	1181	7	a	a	DET
ftr-381	1181	8	gift	gift	NOUN
ftr-381	1181	9	turns	turn	VERB
ftr-381	1181	10	on	on	ADP
ftr-381	1181	11	the	the	DET
ftr-381	1181	12	donor	donor	NOUN
ftr-381	1181	13	’s	’s	PART
ftr-381	1181	14	intent.173	intent.173	PROPN
ftr-381	1181	15	however	however	ADV
ftr-381	1181	16	,	,	PUNCT
ftr-381	1181	17	unlike	unlike	ADP
ftr-381	1181	18	the	the	DET
ftr-381	1181	19	question	question	NOUN
ftr-381	1181	20	of	of	ADP
ftr-381	1181	21	whether	whether	SCONJ
ftr-381	1181	22	someone	someone	PRON
ftr-381	1181	23	intended	intend	VERB
ftr-381	1181	24	to	to	PART
ftr-381	1181	25	buy	buy	VERB
ftr-381	1181	26	himself	himself	PRON
ftr-381	1181	27	a	a	DET
ftr-381	1181	28	gift	gift	NOUN
ftr-381	1181	29	,	,	PUNCT
ftr-381	1181	30	determining	determine	VERB
ftr-381	1181	31	whether	whether	SCONJ
ftr-381	1181	32	something	something	PRON
ftr-381	1181	33	is	be	AUX
ftr-381	1181	34	a	a	DET
ftr-381	1181	35	gift	gift	NOUN
ftr-381	1181	36	may	may	AUX
ftr-381	1181	37	be	be	AUX
ftr-381	1181	38	done	do	VERB
ftr-381	1181	39	in	in	ADP
ftr-381	1181	40	a	a	DET
ftr-381	1181	41	somewhat	somewhat	ADV
ftr-381	1181	42	objective	objective	ADJ
ftr-381	1181	43	manner	manner	NOUN
ftr-381	1181	44	.	.	PUNCT
ftr-381	1182	1	for	for	ADP
ftr-381	1182	2	instance	instance	NOUN
ftr-381	1182	3	,	,	PUNCT
ftr-381	1182	4	it	it	PRON
ftr-381	1182	5	is	be	AUX
ftr-381	1182	6	possible	possible	ADJ
ftr-381	1182	7	to	to	PART
ftr-381	1182	8	observe	observe	VERB
ftr-381	1182	9	whether	whether	SCONJ
ftr-381	1182	10	the	the	DET
ftr-381	1182	11	donor	donor	NOUN
ftr-381	1182	12	received	receive	VERB
ftr-381	1182	13	anything	anything	PRON
ftr-381	1182	14	back	back	ADV
ftr-381	1182	15	in	in	ADP
ftr-381	1182	16	return	return	NOUN
ftr-381	1182	17	for	for	ADP
ftr-381	1182	18	the	the	DET
ftr-381	1182	19	purported	purport	VERB
ftr-381	1182	20	gift	gift	NOUN
ftr-381	1182	21	.	.	PUNCT
ftr-381	1183	1	this	this	DET
ftr-381	1183	2	ability	ability	NOUN
ftr-381	1183	3	to	to	PART
ftr-381	1183	4	rely	rely	VERB
ftr-381	1183	5	on	on	ADP
ftr-381	1183	6	objective	objective	ADJ
ftr-381	1183	7	evidence	evidence	NOUN
ftr-381	1183	8	means	mean	VERB
ftr-381	1183	9	that	that	SCONJ
ftr-381	1183	10	the	the	DET
ftr-381	1183	11	court	court	NOUN
ftr-381	1183	12	’s	’s	PART
ftr-381	1183	13	determination	determination	NOUN
ftr-381	1183	14	of	of	ADP
ftr-381	1183	15	a	a	DET
ftr-381	1183	16	donor	donor	NOUN
ftr-381	1183	17	’s	’s	PART
ftr-381	1183	18	intent	intent	NOUN
ftr-381	1183	19	is	be	AUX
ftr-381	1183	20	far	far	ADV
ftr-381	1183	21	more	more	ADV
ftr-381	1183	22	likely	likely	ADJ
ftr-381	1183	23	to	to	PART
ftr-381	1183	24	be	be	AUX
ftr-381	1183	25	accurate	accurate	ADJ
ftr-381	1183	26	than	than	ADP
ftr-381	1183	27	the	the	DET
ftr-381	1183	28	assessment	assessment	NOUN
ftr-381	1183	29	of	of	ADP
ftr-381	1183	30	a	a	DET
ftr-381	1183	31	gift	gift	NOUN
ftr-381	1183	32	recipient	recipient	NOUN
ftr-381	1183	33	’s	’s	PART
ftr-381	1183	34	intent	intent	NOUN
ftr-381	1183	35	.	.	PUNCT
ftr-381	1184	1	in	in	ADP
ftr-381	1184	2	the	the	DET
ftr-381	1184	3	one	one	NUM
ftr-381	1184	4	area	area	NOUN
ftr-381	1184	5	where	where	SCONJ
ftr-381	1184	6	it	it	PRON
ftr-381	1184	7	may	may	AUX
ftr-381	1184	8	be	be	AUX
ftr-381	1184	9	most	most	ADV
ftr-381	1184	10	difficult	difficult	ADJ
ftr-381	1184	11	to	to	PART
ftr-381	1184	12	determine	determine	VERB
ftr-381	1184	13	intent	intent	NOUN
ftr-381	1184	14	and	and	CCONJ
ftr-381	1184	15	where	where	SCONJ
ftr-381	1184	16	controversies	controversy	NOUN
ftr-381	1184	17	are	be	AUX
ftr-381	1184	18	most	most	ADV
ftr-381	1184	19	likely	likely	ADJ
ftr-381	1184	20	to	to	PART
ftr-381	1184	21	arise	arise	VERB
ftr-381	1184	22	,	,	PUNCT
ftr-381	1184	23	i.e.	i.e.	X
ftr-381	1184	24	,	,	PUNCT
ftr-381	1184	25	gifts	gift	NOUN
ftr-381	1184	26	from	from	ADP
ftr-381	1184	27	employers	employer	NOUN
ftr-381	1184	28	to	to	ADP
ftr-381	1184	29	employees	employee	NOUN
ftr-381	1184	30	,	,	PUNCT
ftr-381	1184	31	congress	congress	PROPN
ftr-381	1184	32	created	create	VERB
ftr-381	1184	33	a	a	DET
ftr-381	1184	34	bright	bright	ADJ
ftr-381	1184	35	-	-	PUNCT
ftr-381	1184	36	line	line	NOUN
ftr-381	1184	37	exception	exception	NOUN
ftr-381	1184	38	to	to	ADP
ftr-381	1184	39	the	the	DET
ftr-381	1184	40	exclusion	exclusion	NOUN
ftr-381	1184	41	,	,	PUNCT
ftr-381	1184	42	including	include	VERB
ftr-381	1184	43	all	all	DET
ftr-381	1184	44	such	such	ADJ
ftr-381	1184	45	gifts	gift	NOUN
ftr-381	1184	46	in	in	ADP
ftr-381	1184	47	income	income	NOUN
ftr-381	1184	48	.	.	PUNCT
ftr-381	1185	1	while	while	SCONJ
ftr-381	1185	2	this	this	DET
ftr-381	1185	3	rule	rule	NOUN
ftr-381	1185	4	is	be	AUX
ftr-381	1185	5	overbroad	overbroad	NOUN
ftr-381	1185	6	–	–	PUNCT
ftr-381	1185	7	it	it	PRON
ftr-381	1185	8	undoubtedly	undoubtedly	ADV
ftr-381	1185	9	leads	lead	VERB
ftr-381	1185	10	to	to	ADP
ftr-381	1185	11	taxation	taxation	NOUN
ftr-381	1185	12	where	where	SCONJ
ftr-381	1185	13	true	true	ADJ
ftr-381	1185	14	gifts	gift	NOUN
ftr-381	1185	15	are	be	AUX
ftr-381	1185	16	intended	intend	VERB
ftr-381	1185	17	–	–	PUNCT
ftr-381	1185	18	it	it	PRON
ftr-381	1185	19	simplifies	simplify	VERB
ftr-381	1185	20	matters	matter	NOUN
ftr-381	1185	21	by	by	ADP
ftr-381	1185	22	avoiding	avoid	VERB
ftr-381	1185	23	the	the	DET
ftr-381	1185	24	need	need	NOUN
ftr-381	1185	25	for	for	ADP
ftr-381	1185	26	difficult	difficult	ADJ
ftr-381	1185	27	inquiries	inquiry	NOUN
ftr-381	1185	28	.	.	PUNCT
ftr-381	1186	1	174	174	NUM
ftr-381	1186	2	the	the	DET
ftr-381	1186	3	lost	lose	VERB
ftr-381	1186	4	property	property	NOUN
ftr-381	1186	5	rules	rule	NOUN
ftr-381	1186	6	provide	provide	VERB
ftr-381	1186	7	another	another	DET
ftr-381	1186	8	example	example	NOUN
ftr-381	1186	9	of	of	ADP
ftr-381	1186	10	how	how	SCONJ
ftr-381	1186	11	enforcement	enforcement	NOUN
ftr-381	1186	12	concerns	concern	NOUN
ftr-381	1186	13	affect	affect	VERB
ftr-381	1186	14	the	the	DET
ftr-381	1186	15	development	development	NOUN
ftr-381	1186	16	of	of	ADP
ftr-381	1186	17	the	the	DET
ftr-381	1186	18	law	law	NOUN
ftr-381	1186	19	.	.	PUNCT
ftr-381	1187	1	the	the	DET
ftr-381	1187	2	question	question	NOUN
ftr-381	1187	3	of	of	ADP
ftr-381	1187	4	whether	whether	SCONJ
ftr-381	1187	5	to175	to175	PROPN
ftr-381	1187	6	include	include	VERB
ftr-381	1187	7	returned	return	VERB
ftr-381	1187	8	property	property	NOUN
ftr-381	1187	9	in	in	ADP
ftr-381	1187	10	income	income	NOUN
ftr-381	1187	11	for	for	ADP
ftr-381	1187	12	tithing	tithing	NOUN
ftr-381	1187	13	purposes	purpose	NOUN
ftr-381	1187	14	depends	depend	VERB
ftr-381	1187	15	entirely	entirely	ADV
ftr-381	1187	16	on	on	ADP
ftr-381	1187	17	whether	whether	SCONJ
ftr-381	1187	18	the	the	DET
ftr-381	1187	19	person	person	NOUN
ftr-381	1187	20	receiving	receive	VERB
ftr-381	1187	21	the	the	DET
ftr-381	1187	22	property	property	NOUN
ftr-381	1187	23	ever	ever	ADV
ftr-381	1187	24	gave	give	VERB
ftr-381	1187	25	up	up	ADP
ftr-381	1187	26	hope	hope	NOUN
ftr-381	1187	27	of	of	ADP
ftr-381	1187	28	recovering	recover	VERB
ftr-381	1187	29	it	it	PRON
ftr-381	1187	30	.	.	PUNCT
ftr-381	1188	1	while	while	SCONJ
ftr-381	1188	2	it	it	PRON
ftr-381	1188	3	might	might	AUX
ftr-381	1188	4	,	,	PUNCT
ftr-381	1188	5	under	under	ADP
ftr-381	1188	6	some	some	DET
ftr-381	1188	7	circumstances	circumstance	NOUN
ftr-381	1188	8	,	,	PUNCT
ftr-381	1188	9	be	be	AUX
ftr-381	1188	10	possible	possible	ADJ
ftr-381	1188	11	to	to	ADP
ftr-381	1188	12	asses	ass	NOUN
ftr-381	1188	13	whether	whether	SCONJ
ftr-381	1188	14	someone	someone	PRON
ftr-381	1188	15	intended	intend	VERB
ftr-381	1188	16	to	to	PART
ftr-381	1188	17	buy	buy	VERB
ftr-381	1188	18	himself	himself	PRON
ftr-381	1188	19	a	a	DET
ftr-381	1188	20	gift	gift	NOUN
ftr-381	1188	21	,	,	PUNCT
ftr-381	1188	22	there	there	PRON
ftr-381	1188	23	is	be	VERB
ftr-381	1188	24	simply	simply	ADV
ftr-381	1188	25	no	no	DET
ftr-381	1188	26	way	way	NOUN
ftr-381	1188	27	to	to	PART
ftr-381	1188	28	determine	determine	VERB
ftr-381	1188	29	someone	someone	PRON
ftr-381	1188	30	’s	’s	PART
ftr-381	1188	31	innermost	innermost	ADJ
ftr-381	1188	32	hopes	hope	NOUN
ftr-381	1188	33	regarding	regard	VERB
ftr-381	1188	34	property	property	NOUN
ftr-381	1188	35	that	that	PRON
ftr-381	1188	36	might	might	AUX
ftr-381	1188	37	have	have	AUX
ftr-381	1188	38	been	be	AUX
ftr-381	1188	39	lost	lose	VERB
ftr-381	1188	40	fifty	fifty	NUM
ftr-381	1188	41	years	year	NOUN
ftr-381	1188	42	earlier	early	ADV
ftr-381	1188	43	.	.	PUNCT
ftr-381	1189	1	nonetheless	nonetheless	ADV
ftr-381	1189	2	,	,	PUNCT
ftr-381	1189	3	the	the	DET
ftr-381	1189	4	rule	rule	NOUN
ftr-381	1189	5	is	be	AUX
ftr-381	1189	6	designed	design	VERB
ftr-381	1189	7	to	to	PART
ftr-381	1189	8	ensure	ensure	VERB
ftr-381	1189	9	that	that	SCONJ
ftr-381	1189	10	only	only	ADV
ftr-381	1189	11	“	"	PUNCT
ftr-381	1189	12	new	new	ADJ
ftr-381	1189	13	”	"	PUNCT
ftr-381	1189	14	receipts	receipt	NOUN
ftr-381	1189	15	are	be	AUX
ftr-381	1189	16	subject	subject	ADJ
ftr-381	1189	17	to	to	ADP
ftr-381	1189	18	tax	tax	NOUN
ftr-381	1189	19	.	.	PUNCT
ftr-381	1190	1	such	such	DET
ftr-381	1190	2	a	a	DET
ftr-381	1190	3	rule	rule	NOUN
ftr-381	1190	4	would	would	AUX
ftr-381	1190	5	be	be	AUX
ftr-381	1190	6	unthinkable	unthinkable	ADJ
ftr-381	1190	7	in	in	ADP
ftr-381	1190	8	the	the	DET
ftr-381	1190	9	context	context	NOUN
ftr-381	1190	10	of	of	ADP
ftr-381	1190	11	the	the	DET
ftr-381	1190	12	federal	federal	ADJ
ftr-381	1190	13	income	income	NOUN
ftr-381	1190	14	tax	tax	NOUN
ftr-381	1190	15	,	,	PUNCT
ftr-381	1190	16	as	as	SCONJ
ftr-381	1190	17	taxpayers	taxpayer	NOUN
ftr-381	1190	18	would	would	AUX
ftr-381	1190	19	have	have	VERB
ftr-381	1190	20	every	every	DET
ftr-381	1190	21	incentive	incentive	NOUN
ftr-381	1190	22	to	to	PART
ftr-381	1190	23	claim	claim	VERB
ftr-381	1190	24	that	that	SCONJ
ftr-381	1190	25	they	they	PRON
ftr-381	1190	26	had	have	AUX
ftr-381	1190	27	not	not	PART
ftr-381	1190	28	given	give	VERB
ftr-381	1190	29	up	up	ADP
ftr-381	1190	30	hope	hope	NOUN
ftr-381	1190	31	of	of	ADP
ftr-381	1190	32	recovery	recovery	NOUN
ftr-381	1190	33	,	,	PUNCT
ftr-381	1190	34	and	and	CCONJ
ftr-381	1190	35	the	the	DET
ftr-381	1190	36	government	government	NOUN
ftr-381	1190	37	would	would	AUX
ftr-381	1190	38	be	be	AUX
ftr-381	1190	39	unable	unable	ADJ
ftr-381	1190	40	to	to	PART
ftr-381	1190	41	gainsay	gainsay	VERB
ftr-381	1190	42	such	such	DET
ftr-381	1190	43	a	a	DET
ftr-381	1190	44	claim	claim	NOUN
ftr-381	1190	45	.	.	PUNCT
ftr-381	1191	1	in	in	ADP
ftr-381	1191	2	light	light	NOUN
ftr-381	1191	3	of	of	ADP
ftr-381	1191	4	these	these	DET
ftr-381	1191	5	concerns	concern	NOUN
ftr-381	1191	6	,	,	PUNCT
ftr-381	1191	7	it	it	PRON
ftr-381	1191	8	is	be	AUX
ftr-381	1191	9	not	not	PART
ftr-381	1191	10	surprising	surprising	ADJ
ftr-381	1191	11	that	that	SCONJ
ftr-381	1191	12	the	the	DET
ftr-381	1191	13	federal	federal	ADJ
ftr-381	1191	14	income	income	NOUN
ftr-381	1191	15	tax	tax	NOUN
ftr-381	1191	16	rule	rule	NOUN
ftr-381	1191	17	is	be	AUX
ftr-381	1191	18	objective	objective	ADJ
ftr-381	1191	19	and	and	CCONJ
ftr-381	1191	20	therefore	therefore	ADV
ftr-381	1191	21	capable	capable	ADJ
ftr-381	1191	22	of	of	ADP
ftr-381	1191	23	administration	administration	NOUN
ftr-381	1191	24	.	.	PUNCT
ftr-381	1192	1	it	it	PRON
ftr-381	1192	2	requires	require	VERB
ftr-381	1192	3	taxpayers	taxpayer	NOUN
ftr-381	1192	4	to	to	PART
ftr-381	1192	5	include	include	VERB
ftr-381	1192	6	returned	return	VERB
ftr-381	1192	7	property	property	NOUN
ftr-381	1192	8	in	in	ADP
ftr-381	1192	9	income	income	NOUN
ftr-381	1192	10	only	only	ADV
ftr-381	1192	11	if	if	SCONJ
ftr-381	1192	12	they	they	PRON
ftr-381	1192	13	previously	previously	ADV
ftr-381	1192	14	received	receive	VERB
ftr-381	1192	15	a	a	DET
ftr-381	1192	16	tax	tax	NOUN
ftr-381	1192	17	benefit	benefit	NOUN
ftr-381	1192	18	associated	associate	VERB
ftr-381	1192	19	with	with	ADP
ftr-381	1192	20	the	the	DET
ftr-381	1192	21	loss	loss	NOUN
ftr-381	1192	22	of	of	ADP
ftr-381	1192	23	the	the	DET
ftr-381	1192	24	property	property	NOUN
ftr-381	1192	25	.	.	PUNCT
ftr-381	1193	1	in	in	ADP
ftr-381	1193	2	the	the	DET
ftr-381	1193	3	case	case	NOUN
ftr-381	1193	4	of	of	ADP
ftr-381	1193	5	holocaust	holocaust	PROPN
ftr-381	1193	6	198	198	NUM
ftr-381	1193	7	florida	florida	PROPN
ftr-381	1193	8	tax	tax	NOUN
ftr-381	1193	9	review	review	NOUN
ftr-381	1193	10	[	[	X
ftr-381	1193	11	vol	vol	NOUN
ftr-381	1193	12	.	.	PUNCT
ftr-381	1193	13	8:1	8:1	NUM
ftr-381	1193	14	176	176	NUM
ftr-381	1193	15	.	.	PUNCT
ftr-381	1194	1	see	see	VERB
ftr-381	1194	2	note	note	NOUN
ftr-381	1194	3	92	92	NUM
ftr-381	1194	4	,	,	PUNCT
ftr-381	1194	5	supra	supra	NOUN
ftr-381	1194	6	.	.	PUNCT
ftr-381	1195	1	177	177	NUM
ftr-381	1195	2	.	.	PUNCT
ftr-381	1196	1	see	see	VERB
ftr-381	1196	2	part	part	NOUN
ftr-381	1196	3	iv.b.2	iv.b.2	NOUN
ftr-381	1196	4	,	,	PUNCT
ftr-381	1196	5	supra	supra	NOUN
ftr-381	1196	6	.	.	PUNCT
ftr-381	1197	1	reparations	reparation	NOUN
ftr-381	1197	2	,	,	PUNCT
ftr-381	1197	3	for	for	ADP
ftr-381	1197	4	which	which	PRON
ftr-381	1197	5	it	it	PRON
ftr-381	1197	6	seems	seem	VERB
ftr-381	1197	7	extermely	extermely	ADV
ftr-381	1197	8	unlikely	unlikely	ADJ
ftr-381	1197	9	that	that	SCONJ
ftr-381	1197	10	a	a	DET
ftr-381	1197	11	federal	federal	ADJ
ftr-381	1197	12	tax	tax	NOUN
ftr-381	1197	13	loss	loss	NOUN
ftr-381	1197	14	deduction	deduction	NOUN
ftr-381	1197	15	was	be	AUX
ftr-381	1197	16	taken	take	VERB
ftr-381	1197	17	,	,	PUNCT
ftr-381	1197	18	federal	federal	ADJ
ftr-381	1197	19	tax	tax	NOUN
ftr-381	1197	20	law	law	NOUN
ftr-381	1197	21	simply	simply	ADV
ftr-381	1197	22	excludes	exclude	VERB
ftr-381	1197	23	all	all	DET
ftr-381	1197	24	recoveries	recovery	NOUN
ftr-381	1197	25	,	,	PUNCT
ftr-381	1197	26	a	a	DET
ftr-381	1197	27	rule	rule	NOUN
ftr-381	1197	28	far176	far176	PROPN
ftr-381	1197	29	more	more	ADV
ftr-381	1197	30	lenient	lenient	ADJ
ftr-381	1197	31	and	and	CCONJ
ftr-381	1197	32	easier	easy	ADJ
ftr-381	1197	33	to	to	PART
ftr-381	1197	34	enforce	enforce	VERB
ftr-381	1197	35	than	than	ADP
ftr-381	1197	36	the	the	DET
ftr-381	1197	37	intent	intent	NOUN
ftr-381	1197	38	-	-	PUNCT
ftr-381	1197	39	based	base	VERB
ftr-381	1197	40	rule	rule	NOUN
ftr-381	1197	41	described	describe	VERB
ftr-381	1197	42	above	above	ADV
ftr-381	1197	43	.	.	PUNCT
ftr-381	1198	1	finally	finally	ADV
ftr-381	1198	2	,	,	PUNCT
ftr-381	1198	3	the	the	DET
ftr-381	1198	4	different	different	ADJ
ftr-381	1198	5	business	business	NOUN
ftr-381	1198	6	meal	meal	NOUN
ftr-381	1198	7	rules	rule	NOUN
ftr-381	1198	8	found	find	VERB
ftr-381	1198	9	in	in	ADP
ftr-381	1198	10	tithing	tithing	NOUN
ftr-381	1198	11	and	and	CCONJ
ftr-381	1198	12	federal	federal	ADJ
ftr-381	1198	13	income	income	NOUN
ftr-381	1198	14	tax	tax	NOUN
ftr-381	1198	15	reflect	reflect	VERB
ftr-381	1198	16	the	the	DET
ftr-381	1198	17	effects	effect	NOUN
ftr-381	1198	18	of	of	ADP
ftr-381	1198	19	enforcement	enforcement	NOUN
ftr-381	1198	20	concerns	concern	NOUN
ftr-381	1198	21	on	on	ADP
ftr-381	1198	22	the	the	DET
ftr-381	1198	23	development	development	NOUN
ftr-381	1198	24	of	of	ADP
ftr-381	1198	25	the	the	DET
ftr-381	1198	26	law	law	NOUN
ftr-381	1198	27	.	.	PUNCT
ftr-381	1199	1	the	the	DET
ftr-381	1199	2	federal	federal	ADJ
ftr-381	1199	3	tax	tax	NOUN
ftr-381	1199	4	rules	rule	NOUN
ftr-381	1199	5	reflect	reflect	VERB
ftr-381	1199	6	a	a	DET
ftr-381	1199	7	progression	progression	NOUN
ftr-381	1199	8	from	from	ADP
ftr-381	1199	9	the	the	DET
ftr-381	1199	10	theoretically177	theoretically177	PROPN
ftr-381	1199	11	correct	correct	ADJ
ftr-381	1199	12	,	,	PUNCT
ftr-381	1199	13	but	but	CCONJ
ftr-381	1199	14	difficult	difficult	ADJ
ftr-381	1199	15	to	to	PART
ftr-381	1199	16	administer	administer	VERB
ftr-381	1199	17	,	,	PUNCT
ftr-381	1199	18	law	law	NOUN
ftr-381	1199	19	to	to	ADP
ftr-381	1199	20	an	an	DET
ftr-381	1199	21	arbitrary	arbitrary	ADJ
ftr-381	1199	22	,	,	PUNCT
ftr-381	1199	23	bright	bright	ADJ
ftr-381	1199	24	-	-	PUNCT
ftr-381	1199	25	line	line	NOUN
ftr-381	1199	26	rule	rule	NOUN
ftr-381	1199	27	allowing	allow	VERB
ftr-381	1199	28	a	a	DET
ftr-381	1199	29	deduction	deduction	NOUN
ftr-381	1199	30	of	of	ADP
ftr-381	1199	31	only	only	ADV
ftr-381	1199	32	50	50	NUM
ftr-381	1199	33	%	%	NOUN
ftr-381	1199	34	of	of	ADP
ftr-381	1199	35	business	business	NOUN
ftr-381	1199	36	meal	meal	NOUN
ftr-381	1199	37	costs	cost	NOUN
ftr-381	1199	38	.	.	PUNCT
ftr-381	1200	1	not	not	PART
ftr-381	1200	2	only	only	ADV
ftr-381	1200	3	was	be	AUX
ftr-381	1200	4	the	the	DET
ftr-381	1200	5	original	original	ADJ
ftr-381	1200	6	rule	rule	NOUN
ftr-381	1200	7	difficult	difficult	ADJ
ftr-381	1200	8	for	for	ADP
ftr-381	1200	9	the	the	DET
ftr-381	1200	10	taxpayer	taxpayer	NOUN
ftr-381	1200	11	,	,	PUNCT
ftr-381	1200	12	as	as	SCONJ
ftr-381	1200	13	he	he	PRON
ftr-381	1200	14	had	have	VERB
ftr-381	1200	15	to	to	PART
ftr-381	1200	16	determine	determine	VERB
ftr-381	1200	17	what	what	DET
ftr-381	1200	18	portion	portion	NOUN
ftr-381	1200	19	of	of	ADP
ftr-381	1200	20	his	his	PRON
ftr-381	1200	21	expense	expense	NOUN
ftr-381	1200	22	he	he	PRON
ftr-381	1200	23	would	would	AUX
ftr-381	1200	24	have	have	AUX
ftr-381	1200	25	incurred	incur	VERB
ftr-381	1200	26	absent	absent	ADJ
ftr-381	1200	27	the	the	DET
ftr-381	1200	28	business	business	NOUN
ftr-381	1200	29	need	need	NOUN
ftr-381	1200	30	,	,	PUNCT
ftr-381	1200	31	but	but	CCONJ
ftr-381	1200	32	it	it	PRON
ftr-381	1200	33	was	be	AUX
ftr-381	1200	34	impossible	impossible	ADJ
ftr-381	1200	35	to	to	PART
ftr-381	1200	36	police	police	NOUN
ftr-381	1200	37	should	should	AUX
ftr-381	1200	38	a	a	DET
ftr-381	1200	39	dispute	dispute	NOUN
ftr-381	1200	40	arise	arise	VERB
ftr-381	1200	41	,	,	PUNCT
ftr-381	1200	42	as	as	SCONJ
ftr-381	1200	43	the	the	DET
ftr-381	1200	44	government	government	NOUN
ftr-381	1200	45	would	would	AUX
ftr-381	1200	46	have	have	AUX
ftr-381	1200	47	had	have	VERB
ftr-381	1200	48	a	a	DET
ftr-381	1200	49	very	very	ADV
ftr-381	1200	50	difficult	difficult	ADJ
ftr-381	1200	51	time	time	NOUN
ftr-381	1200	52	demonstrating	demonstrate	VERB
ftr-381	1200	53	what	what	PRON
ftr-381	1200	54	the	the	DET
ftr-381	1200	55	taxpayer	taxpayer	NOUN
ftr-381	1200	56	would	would	AUX
ftr-381	1200	57	have	have	AUX
ftr-381	1200	58	incurred	incur	VERB
ftr-381	1200	59	absent	absent	ADJ
ftr-381	1200	60	the	the	DET
ftr-381	1200	61	business	business	NOUN
ftr-381	1200	62	need	need	NOUN
ftr-381	1200	63	.	.	PUNCT
ftr-381	1201	1	the	the	DET
ftr-381	1201	2	current	current	ADJ
ftr-381	1201	3	rule	rule	NOUN
ftr-381	1201	4	eliminates	eliminate	VERB
ftr-381	1201	5	these	these	DET
ftr-381	1201	6	problems	problem	NOUN
ftr-381	1201	7	while	while	SCONJ
ftr-381	1201	8	recognizing	recognize	VERB
ftr-381	1201	9	that	that	SCONJ
ftr-381	1201	10	some	some	DET
ftr-381	1201	11	portion	portion	NOUN
ftr-381	1201	12	of	of	ADP
ftr-381	1201	13	the	the	DET
ftr-381	1201	14	expense	expense	NOUN
ftr-381	1201	15	is	be	AUX
ftr-381	1201	16	personal	personal	ADJ
ftr-381	1201	17	and	and	CCONJ
ftr-381	1201	18	therefore	therefore	ADV
ftr-381	1201	19	should	should	AUX
ftr-381	1201	20	not	not	PART
ftr-381	1201	21	be	be	AUX
ftr-381	1201	22	deducted	deduct	VERB
ftr-381	1201	23	.	.	PUNCT
ftr-381	1202	1	in	in	ADP
ftr-381	1202	2	contrast	contrast	NOUN
ftr-381	1202	3	,	,	PUNCT
ftr-381	1202	4	the	the	DET
ftr-381	1202	5	rabbis	rabbis	PROPN
ftr-381	1202	6	who	who	PRON
ftr-381	1202	7	considered	consider	VERB
ftr-381	1202	8	the	the	DET
ftr-381	1202	9	rules	rule	NOUN
ftr-381	1202	10	for	for	ADP
ftr-381	1202	11	tithing	tithing	NOUN
ftr-381	1202	12	purposes	purpose	NOUN
ftr-381	1202	13	did	do	AUX
ftr-381	1202	14	not	not	PART
ftr-381	1202	15	need	need	VERB
ftr-381	1202	16	to	to	PART
ftr-381	1202	17	consider	consider	VERB
ftr-381	1202	18	enforcement	enforcement	NOUN
ftr-381	1202	19	.	.	PUNCT
ftr-381	1203	1	as	as	ADP
ftr-381	1203	2	a	a	DET
ftr-381	1203	3	result	result	NOUN
ftr-381	1203	4	,	,	PUNCT
ftr-381	1203	5	they	they	PRON
ftr-381	1203	6	were	be	AUX
ftr-381	1203	7	free	free	ADJ
ftr-381	1203	8	to	to	PART
ftr-381	1203	9	adopt	adopt	VERB
ftr-381	1203	10	difficult	difficult	ADJ
ftr-381	1203	11	to	to	PART
ftr-381	1203	12	administer	administer	VERB
ftr-381	1203	13	rules	rule	NOUN
ftr-381	1203	14	.	.	PUNCT
ftr-381	1204	1	while	while	SCONJ
ftr-381	1204	2	some	some	DET
ftr-381	1204	3	rabbis	rabbis	PROPN
ftr-381	1204	4	argued	argue	VERB
ftr-381	1204	5	that	that	SCONJ
ftr-381	1204	6	either	either	CCONJ
ftr-381	1204	7	none	none	NOUN
ftr-381	1204	8	or	or	CCONJ
ftr-381	1204	9	all	all	PRON
ftr-381	1204	10	of	of	ADP
ftr-381	1204	11	the	the	DET
ftr-381	1204	12	expenses	expense	NOUN
ftr-381	1204	13	should	should	AUX
ftr-381	1204	14	be	be	AUX
ftr-381	1204	15	deductible	deductible	ADJ
ftr-381	1204	16	,	,	PUNCT
ftr-381	1204	17	many	many	ADJ
ftr-381	1204	18	argued	argue	VERB
ftr-381	1204	19	for	for	ADP
ftr-381	1204	20	a	a	DET
ftr-381	1204	21	more	more	ADV
ftr-381	1204	22	nuanced	nuanced	ADJ
ftr-381	1204	23	position	position	NOUN
ftr-381	1204	24	.	.	PUNCT
ftr-381	1205	1	for	for	ADP
ftr-381	1205	2	instance	instance	NOUN
ftr-381	1205	3	,	,	PUNCT
ftr-381	1205	4	rabbi	rabbi	PROPN
ftr-381	1205	5	auerbach	auerbach	VERB
ftr-381	1205	6	in	in	ADP
ftr-381	1205	7	the	the	DET
ftr-381	1205	8	late	late	ADJ
ftr-381	1205	9	twentieth	twentieth	ADJ
ftr-381	1205	10	century	century	NOUN
ftr-381	1205	11	endorsed	endorse	VERB
ftr-381	1205	12	the	the	DET
ftr-381	1205	13	excess	excess	ADJ
ftr-381	1205	14	cost	cost	NOUN
ftr-381	1205	15	rule	rule	NOUN
ftr-381	1205	16	,	,	PUNCT
ftr-381	1205	17	which	which	PRON
ftr-381	1205	18	federal	federal	ADJ
ftr-381	1205	19	tax	tax	NOUN
ftr-381	1205	20	authorities	authority	NOUN
ftr-381	1205	21	abandoned	abandon	VERB
ftr-381	1205	22	in	in	ADP
ftr-381	1205	23	1921	1921	NUM
ftr-381	1205	24	as	as	ADP
ftr-381	1205	25	too	too	ADV
ftr-381	1205	26	difficult	difficult	ADJ
ftr-381	1205	27	to	to	PART
ftr-381	1205	28	enforce	enforce	VERB
ftr-381	1205	29	.	.	PUNCT
ftr-381	1206	1	rabbi	rabbi	ADJ
ftr-381	1206	2	reicher	reicher	NOUN
ftr-381	1206	3	endorsed	endorse	VERB
ftr-381	1206	4	an	an	DET
ftr-381	1206	5	even	even	ADV
ftr-381	1206	6	more	more	ADV
ftr-381	1206	7	difficult	difficult	ADJ
ftr-381	1206	8	rule	rule	NOUN
ftr-381	1206	9	,	,	PUNCT
ftr-381	1206	10	one	one	NUM
ftr-381	1206	11	based	base	VERB
ftr-381	1206	12	on	on	ADP
ftr-381	1206	13	whether	whether	SCONJ
ftr-381	1206	14	the	the	DET
ftr-381	1206	15	person	person	NOUN
ftr-381	1206	16	incurring	incur	VERB
ftr-381	1206	17	the	the	DET
ftr-381	1206	18	expense	expense	NOUN
ftr-381	1206	19	intended	intend	VERB
ftr-381	1206	20	to	to	PART
ftr-381	1206	21	conduct	conduct	VERB
ftr-381	1206	22	business	business	NOUN
ftr-381	1206	23	.	.	PUNCT
ftr-381	1207	1	he	he	PRON
ftr-381	1207	2	reasoned	reason	VERB
ftr-381	1207	3	that	that	SCONJ
ftr-381	1207	4	profits	profit	NOUN
ftr-381	1207	5	earned	earn	VERB
ftr-381	1207	6	from	from	ADP
ftr-381	1207	7	unintended	unintended	ADJ
ftr-381	1207	8	business	business	NOUN
ftr-381	1207	9	were	be	AUX
ftr-381	1207	10	miraculous	miraculous	ADJ
ftr-381	1207	11	,	,	PUNCT
ftr-381	1207	12	and	and	CCONJ
ftr-381	1207	13	therefore	therefore	ADV
ftr-381	1207	14	analogous	analogous	ADJ
ftr-381	1207	15	to	to	ADP
ftr-381	1207	16	agricultural	agricultural	ADJ
ftr-381	1207	17	tithing	tithing	NOUN
ftr-381	1207	18	.	.	PUNCT
ftr-381	1208	1	just	just	ADV
ftr-381	1208	2	as	as	SCONJ
ftr-381	1208	3	agricultural	agricultural	ADJ
ftr-381	1208	4	tithing	tithing	NOUN
ftr-381	1208	5	allows	allow	VERB
ftr-381	1208	6	no	no	DET
ftr-381	1208	7	deductions	deduction	NOUN
ftr-381	1208	8	owing	owe	VERB
ftr-381	1208	9	to	to	ADP
ftr-381	1208	10	the	the	DET
ftr-381	1208	11	miraculous	miraculous	ADJ
ftr-381	1208	12	nature	nature	NOUN
ftr-381	1208	13	of	of	ADP
ftr-381	1208	14	the	the	DET
ftr-381	1208	15	income	income	NOUN
ftr-381	1208	16	,	,	PUNCT
ftr-381	1208	17	just	just	ADV
ftr-381	1208	18	so	so	ADV
ftr-381	1208	19	maaser	maaser	ADJ
ftr-381	1208	20	kesafim	kesafim	NOUN
ftr-381	1208	21	should	should	AUX
ftr-381	1208	22	provide	provide	VERB
ftr-381	1208	23	no	no	DET
ftr-381	1208	24	deductions	deduction	NOUN
ftr-381	1208	25	for	for	ADP
ftr-381	1208	26	unintended	unintended	ADJ
ftr-381	1208	27	income	income	NOUN
ftr-381	1208	28	.	.	PUNCT
ftr-381	1209	1	given	give	VERB
ftr-381	1209	2	the	the	DET
ftr-381	1209	3	difficulties	difficulty	NOUN
ftr-381	1209	4	of	of	ADP
ftr-381	1209	5	determining	determine	VERB
ftr-381	1209	6	intent	intent	NOUN
ftr-381	1209	7	,	,	PUNCT
ftr-381	1209	8	such	such	DET
ftr-381	1209	9	a	a	DET
ftr-381	1209	10	rule	rule	NOUN
ftr-381	1209	11	would	would	AUX
ftr-381	1209	12	be	be	AUX
ftr-381	1209	13	unworkable	unworkable	ADJ
ftr-381	1209	14	if	if	SCONJ
ftr-381	1209	15	the	the	DET
ftr-381	1209	16	obligation	obligation	NOUN
ftr-381	1209	17	were	be	AUX
ftr-381	1209	18	enforced	enforce	VERB
ftr-381	1209	19	.	.	PUNCT
ftr-381	1210	1	to	to	PART
ftr-381	1210	2	characterize	characterize	VERB
ftr-381	1210	3	the	the	DET
ftr-381	1210	4	judaic	judaic	PROPN
ftr-381	1210	5	tithing	tithing	NOUN
ftr-381	1210	6	system	system	NOUN
ftr-381	1210	7	as	as	SCONJ
ftr-381	1210	8	one	one	NUM
ftr-381	1210	9	in	in	ADP
ftr-381	1210	10	which	which	PRON
ftr-381	1210	11	enforcement	enforcement	NOUN
ftr-381	1210	12	is	be	AUX
ftr-381	1210	13	of	of	ADP
ftr-381	1210	14	no	no	DET
ftr-381	1210	15	concern	concern	NOUN
ftr-381	1210	16	overstates	overstate	VERB
ftr-381	1210	17	the	the	DET
ftr-381	1210	18	situation	situation	NOUN
ftr-381	1210	19	.	.	PUNCT
ftr-381	1211	1	a	a	DET
ftr-381	1211	2	more	more	ADV
ftr-381	1211	3	accurate	accurate	ADJ
ftr-381	1211	4	statement	statement	NOUN
ftr-381	1211	5	might	might	AUX
ftr-381	1211	6	be	be	AUX
ftr-381	1211	7	that	that	SCONJ
ftr-381	1211	8	,	,	PUNCT
ftr-381	1211	9	in	in	ADP
ftr-381	1211	10	this	this	DET
ftr-381	1211	11	religious	religious	ADJ
ftr-381	1211	12	system	system	NOUN
ftr-381	1211	13	,	,	PUNCT
ftr-381	1211	14	the	the	DET
ftr-381	1211	15	authority	authority	NOUN
ftr-381	1211	16	to	to	PART
ftr-381	1211	17	enforce	enforce	VERB
ftr-381	1211	18	the	the	DET
ftr-381	1211	19	law	law	NOUN
ftr-381	1211	20	belongs	belong	VERB
ftr-381	1211	21	to	to	ADP
ftr-381	1211	22	god	god	PROPN
ftr-381	1211	23	.	.	PUNCT
ftr-381	1212	1	god	god	PROPN
ftr-381	1212	2	has	have	VERB
ftr-381	1212	3	both	both	CCONJ
ftr-381	1212	4	the	the	DET
ftr-381	1212	5	right	right	NOUN
ftr-381	1212	6	and	and	CCONJ
ftr-381	1212	7	ability	ability	NOUN
ftr-381	1212	8	to	to	PART
ftr-381	1212	9	enforce	enforce	VERB
ftr-381	1212	10	compliance	compliance	NOUN
ftr-381	1212	11	and	and	CCONJ
ftr-381	1212	12	to	to	PART
ftr-381	1212	13	mete	mete	VERB
ftr-381	1212	14	out	out	ADP
ftr-381	1212	15	punishment	punishment	NOUN
ftr-381	1212	16	for	for	ADP
ftr-381	1212	17	failure	failure	NOUN
ftr-381	1212	18	to	to	PART
ftr-381	1212	19	comply	comply	VERB
ftr-381	1212	20	.	.	PUNCT
ftr-381	1213	1	his	his	PRON
ftr-381	1213	2	resources	resource	NOUN
ftr-381	1213	3	are	be	AUX
ftr-381	1213	4	limitless	limitless	ADJ
ftr-381	1213	5	,	,	PUNCT
ftr-381	1213	6	rendering	render	VERB
ftr-381	1213	7	irrelevant	irrelevant	ADJ
ftr-381	1213	8	concerns	concern	NOUN
ftr-381	1213	9	regarding	regard	VERB
ftr-381	1213	10	the	the	DET
ftr-381	1213	11	cost	cost	NOUN
ftr-381	1213	12	and	and	CCONJ
ftr-381	1213	13	energy	energy	NOUN
ftr-381	1213	14	necessary	necessary	ADJ
ftr-381	1213	15	for	for	ADP
ftr-381	1213	16	case	case	NOUN
ftr-381	1213	17	-	-	PUNCT
ftr-381	1213	18	by	by	ADP
ftr-381	1213	19	-	-	PUNCT
ftr-381	1213	20	case	case	NOUN
ftr-381	1213	21	analysis	analysis	NOUN
ftr-381	1213	22	.	.	PUNCT
ftr-381	1214	1	his	his	PRON
ftr-381	1214	2	omniscience	omniscience	NOUN
ftr-381	1214	3	makes	make	VERB
ftr-381	1214	4	concerns	concern	NOUN
ftr-381	1214	5	about	about	ADP
ftr-381	1214	6	unverifiable	unverifiable	ADJ
ftr-381	1214	7	intent	intent	NOUN
ftr-381	1214	8	irrelevant	irrelevant	ADJ
ftr-381	1214	9	.	.	PUNCT
ftr-381	1215	1	thus	thus	ADV
ftr-381	1215	2	,	,	PUNCT
ftr-381	1215	3	the	the	DET
ftr-381	1215	4	difference	difference	NOUN
ftr-381	1215	5	between	between	ADP
ftr-381	1215	6	the	the	DET
ftr-381	1215	7	two	two	NUM
ftr-381	1215	8	systems	system	NOUN
ftr-381	1215	9	is	be	AUX
ftr-381	1215	10	not	not	PART
ftr-381	1215	11	that	that	SCONJ
ftr-381	1215	12	one	one	NOUN
ftr-381	1215	13	is	be	AUX
ftr-381	1215	14	enforced	enforce	VERB
ftr-381	1215	15	,	,	PUNCT
ftr-381	1215	16	while	while	SCONJ
ftr-381	1215	17	the	the	DET
ftr-381	1215	18	other	other	ADJ
ftr-381	1215	19	is	be	AUX
ftr-381	1215	20	not	not	PART
ftr-381	1215	21	.	.	PUNCT
ftr-381	1216	1	rather	rather	ADV
ftr-381	1216	2	it	it	PRON
ftr-381	1216	3	comes	come	VERB
ftr-381	1216	4	down	down	ADP
ftr-381	1216	5	to	to	ADP
ftr-381	1216	6	the	the	DET
ftr-381	1216	7	resources	resource	NOUN
ftr-381	1216	8	and	and	CCONJ
ftr-381	1216	9	efficacy	efficacy	NOUN
ftr-381	1216	10	of	of	ADP
ftr-381	1216	11	the	the	DET
ftr-381	1216	12	enforcer	enforcer	NOUN
ftr-381	1216	13	.	.	PUNCT
ftr-381	1217	1	the	the	DET
ftr-381	1217	2	reliance	reliance	NOUN
ftr-381	1217	3	on	on	ADP
ftr-381	1217	4	broad	broad	ADJ
ftr-381	1217	5	,	,	PUNCT
ftr-381	1217	6	bright	bright	ADJ
ftr-381	1217	7	-	-	PUNCT
ftr-381	1217	8	line	line	NOUN
ftr-381	1217	9	rules	rule	NOUN
ftr-381	1217	10	in	in	ADP
ftr-381	1217	11	the	the	DET
ftr-381	1217	12	federal	federal	ADJ
ftr-381	1217	13	tax	tax	NOUN
ftr-381	1217	14	system	system	NOUN
ftr-381	1217	15	reflects	reflect	VERB
ftr-381	1217	16	the	the	DET
ftr-381	1217	17	limited	limited	ADJ
ftr-381	1217	18	capacity	capacity	NOUN
ftr-381	1217	19	of	of	ADP
ftr-381	1217	20	humans	human	NOUN
ftr-381	1217	21	to	to	PART
ftr-381	1217	22	fund	fund	VERB
ftr-381	1217	23	enforcement	enforcement	NOUN
ftr-381	1217	24	efforts	effort	NOUN
ftr-381	1217	25	and	and	CCONJ
ftr-381	1217	26	doubt	doubt	NOUN
ftr-381	1217	27	as	as	ADP
ftr-381	1217	28	to	to	ADP
ftr-381	1217	29	whether	whether	SCONJ
ftr-381	1217	30	such	such	ADJ
ftr-381	1217	31	efforts	effort	NOUN
ftr-381	1217	32	will	will	AUX
ftr-381	1217	33	yield	yield	VERB
ftr-381	1217	34	accurate	accurate	ADJ
ftr-381	1217	35	determinations	determination	NOUN
ftr-381	1217	36	.	.	PUNCT
ftr-381	1218	1	2007	2007	NUM
ftr-381	1218	2	]	]	X
ftr-381	1218	3	maaser	maaser	ADJ
ftr-381	1218	4	kesafim	kesafim	NOUN
ftr-381	1218	5	and	and	CCONJ
ftr-381	1218	6	the	the	DET
ftr-381	1218	7	development	development	NOUN
ftr-381	1218	8	of	of	ADP
ftr-381	1218	9	tax	tax	NOUN
ftr-381	1218	10	law	law	NOUN
ftr-381	1218	11	199	199	NUM
ftr-381	1218	12	178	178	NUM
ftr-381	1218	13	.	.	PUNCT
ftr-381	1219	1	compania	compania	PROPN
ftr-381	1219	2	gen	gen	PROPN
ftr-381	1219	3	.	.	PROPN
ftr-381	1219	4	de	de	PROPN
ftr-381	1219	5	tabacos	tabacos	PROPN
ftr-381	1219	6	de	de	X
ftr-381	1219	7	filipinas	filipinas	PROPN
ftr-381	1219	8	v.	v.	ADP
ftr-381	1219	9	collector	collector	NOUN
ftr-381	1219	10	of	of	ADP
ftr-381	1219	11	internal	internal	ADJ
ftr-381	1219	12	revenue	revenue	NOUN
ftr-381	1219	13	,	,	PUNCT
ftr-381	1219	14	275	275	NUM
ftr-381	1219	15	u.s	u.s	PROPN
ftr-381	1219	16	.	.	PROPN
ftr-381	1219	17	87	87	NUM
ftr-381	1219	18	,	,	PUNCT
ftr-381	1219	19	100	100	NUM
ftr-381	1219	20	(	(	PUNCT
ftr-381	1219	21	1927	1927	NUM
ftr-381	1219	22	)	)	PUNCT
ftr-381	1219	23	(	(	PUNCT
ftr-381	1219	24	holmes	holmes	PROPN
ftr-381	1219	25	,	,	PUNCT
ftr-381	1219	26	j.	j.	PROPN
ftr-381	1219	27	,	,	PUNCT
ftr-381	1219	28	dissenting	dissent	VERB
ftr-381	1219	29	)	)	PUNCT
ftr-381	1219	30	.	.	PUNCT
ftr-381	1220	1	179	179	NUM
ftr-381	1220	2	.	.	PUNCT
ftr-381	1221	1	helvering	helvere	VERB
ftr-381	1221	2	v.	v.	ADP
ftr-381	1221	3	gregory	gregory	PROPN
ftr-381	1221	4	,	,	PUNCT
ftr-381	1221	5	69	69	NUM
ftr-381	1221	6	f.2d	f.2d	ADP
ftr-381	1221	7	809	809	NUM
ftr-381	1221	8	,	,	PUNCT
ftr-381	1221	9	810	810	NUM
ftr-381	1221	10	(	(	PUNCT
ftr-381	1221	11	2nd	2nd	ADJ
ftr-381	1221	12	cir	cir	NOUN
ftr-381	1221	13	.	.	PUNCT
ftr-381	1221	14	1934	1934	NUM
ftr-381	1221	15	)	)	PUNCT
ftr-381	1222	1	(	(	PUNCT
ftr-381	1222	2	citations	citation	NOUN
ftr-381	1222	3	omitted	omit	VERB
ftr-381	1222	4	)	)	PUNCT
ftr-381	1222	5	,	,	PUNCT
ftr-381	1222	6	aff’d	aff’d	VERB
ftr-381	1222	7	,	,	PUNCT
ftr-381	1222	8	293	293	NUM
ftr-381	1222	9	u.s	u.s	PROPN
ftr-381	1222	10	.	.	PROPN
ftr-381	1222	11	465	465	NUM
ftr-381	1222	12	(	(	PUNCT
ftr-381	1222	13	1935	1935	NUM
ftr-381	1222	14	)	)	PUNCT
ftr-381	1222	15	(	(	PUNCT
ftr-381	1222	16	“	"	PUNCT
ftr-381	1222	17	[	[	X
ftr-381	1222	18	a	a	X
ftr-381	1222	19	]	]	X
ftr-381	1222	20	transaction	transaction	NOUN
ftr-381	1222	21	,	,	PUNCT
ftr-381	1222	22	otherwise	otherwise	ADV
ftr-381	1222	23	within	within	ADP
ftr-381	1222	24	an	an	DET
ftr-381	1222	25	exception	exception	NOUN
ftr-381	1222	26	of	of	ADP
ftr-381	1222	27	the	the	DET
ftr-381	1222	28	tax	tax	NOUN
ftr-381	1222	29	law	law	NOUN
ftr-381	1222	30	,	,	PUNCT
ftr-381	1222	31	does	do	AUX
ftr-381	1222	32	not	not	PART
ftr-381	1222	33	lose	lose	VERB
ftr-381	1222	34	its	its	PRON
ftr-381	1222	35	immunity	immunity	NOUN
ftr-381	1222	36	,	,	PUNCT
ftr-381	1222	37	because	because	SCONJ
ftr-381	1222	38	it	it	PRON
ftr-381	1222	39	is	be	AUX
ftr-381	1222	40	actuated	actuate	VERB
ftr-381	1222	41	by	by	ADP
ftr-381	1222	42	a	a	DET
ftr-381	1222	43	desire	desire	NOUN
ftr-381	1222	44	to	to	PART
ftr-381	1222	45	avoid	avoid	VERB
ftr-381	1222	46	,	,	PUNCT
ftr-381	1222	47	or	or	CCONJ
ftr-381	1222	48	,	,	PUNCT
ftr-381	1222	49	if	if	SCONJ
ftr-381	1222	50	one	one	PRON
ftr-381	1222	51	choose	choose	VERB
ftr-381	1222	52	,	,	PUNCT
ftr-381	1222	53	to	to	PART
ftr-381	1222	54	evade	evade	VERB
ftr-381	1222	55	,	,	PUNCT
ftr-381	1222	56	taxation	taxation	NOUN
ftr-381	1222	57	.	.	PUNCT
ftr-381	1223	1	any	any	DET
ftr-381	1223	2	one	one	NOUN
ftr-381	1223	3	may	may	AUX
ftr-381	1223	4	so	so	ADV
ftr-381	1223	5	arrange	arrange	VERB
ftr-381	1223	6	his	his	PRON
ftr-381	1223	7	affairs	affair	NOUN
ftr-381	1223	8	that	that	SCONJ
ftr-381	1223	9	his	his	PRON
ftr-381	1223	10	taxes	taxis	NOUN
ftr-381	1223	11	shall	shall	AUX
ftr-381	1223	12	be	be	AUX
ftr-381	1223	13	as	as	ADV
ftr-381	1223	14	low	low	ADJ
ftr-381	1223	15	as	as	ADP
ftr-381	1223	16	possible	possible	ADJ
ftr-381	1223	17	;	;	PUNCT
ftr-381	1223	18	he	he	PRON
ftr-381	1223	19	is	be	AUX
ftr-381	1223	20	not	not	PART
ftr-381	1223	21	bound	bind	VERB
ftr-381	1223	22	to	to	PART
ftr-381	1223	23	choose	choose	VERB
ftr-381	1223	24	that	that	DET
ftr-381	1223	25	pattern	pattern	NOUN
ftr-381	1223	26	which	which	PRON
ftr-381	1223	27	will	will	AUX
ftr-381	1223	28	best	well	ADV
ftr-381	1223	29	pay	pay	VERB
ftr-381	1223	30	the	the	DET
ftr-381	1223	31	treasury	treasury	NOUN
ftr-381	1223	32	;	;	PUNCT
ftr-381	1223	33	there	there	PRON
ftr-381	1223	34	is	be	VERB
ftr-381	1223	35	not	not	PART
ftr-381	1223	36	even	even	ADV
ftr-381	1223	37	a	a	DET
ftr-381	1223	38	patriotic	patriotic	ADJ
ftr-381	1223	39	duty	duty	NOUN
ftr-381	1223	40	to	to	PART
ftr-381	1223	41	increase	increase	VERB
ftr-381	1223	42	one	one	NUM
ftr-381	1223	43	’s	’s	PART
ftr-381	1223	44	taxes	taxis	NOUN
ftr-381	1223	45	.	.	PUNCT
ftr-381	1223	46	”	"	PUNCT
ftr-381	1223	47	)	)	PUNCT
ftr-381	1223	48	.	.	PUNCT
ftr-381	1224	1	180	180	NUM
ftr-381	1224	2	.	.	X
ftr-381	1224	3	see	see	VERB
ftr-381	1224	4	,	,	PUNCT
ftr-381	1224	5	shailagh	shailagh	PROPN
ftr-381	1224	6	murray	murray	PROPN
ftr-381	1224	7	,	,	PUNCT
ftr-381	1224	8	for	for	ADP
ftr-381	1224	9	a	a	DET
ftr-381	1224	10	senate	senate	PROPN
ftr-381	1224	11	foe	foe	NOUN
ftr-381	1224	12	of	of	ADP
ftr-381	1224	13	pork	pork	NOUN
ftr-381	1224	14	barrel	barrel	NOUN
ftr-381	1224	15	spending	spending	NOUN
ftr-381	1224	16	,	,	PUNCT
ftr-381	1224	17	two	two	NUM
ftr-381	1224	18	bridges	bridge	NOUN
ftr-381	1224	19	too	too	ADV
ftr-381	1224	20	far	far	ADV
ftr-381	1224	21	,	,	PUNCT
ftr-381	1224	22	washington	washington	PROPN
ftr-381	1224	23	post	post	PROPN
ftr-381	1224	24	,	,	PUNCT
ftr-381	1224	25	oct	oct	PROPN
ftr-381	1224	26	.	.	PROPN
ftr-381	1224	27	21	21	NUM
ftr-381	1224	28	,	,	PUNCT
ftr-381	1224	29	2005	2005	NUM
ftr-381	1224	30	,	,	PUNCT
ftr-381	1224	31	p.	p.	NOUN
ftr-381	1224	32	a08	a08	PROPN
ftr-381	1224	33	.	.	PUNCT
ftr-381	1225	1	the	the	DET
ftr-381	1225	2	need	need	NOUN
ftr-381	1225	3	for	for	ADP
ftr-381	1225	4	,	,	PUNCT
ftr-381	1225	5	and	and	CCONJ
ftr-381	1225	6	limitations	limitation	NOUN
ftr-381	1225	7	of	of	ADP
ftr-381	1225	8	,	,	PUNCT
ftr-381	1225	9	human	human	ADJ
ftr-381	1225	10	enforcement	enforcement	NOUN
ftr-381	1225	11	of	of	ADP
ftr-381	1225	12	the	the	DET
ftr-381	1225	13	federal	federal	ADJ
ftr-381	1225	14	tax	tax	NOUN
ftr-381	1225	15	laws	law	NOUN
ftr-381	1225	16	suggest	suggest	VERB
ftr-381	1225	17	a	a	DET
ftr-381	1225	18	more	more	ADV
ftr-381	1225	19	fundamental	fundamental	ADJ
ftr-381	1225	20	reason	reason	NOUN
ftr-381	1225	21	for	for	ADP
ftr-381	1225	22	the	the	DET
ftr-381	1225	23	differences	difference	NOUN
ftr-381	1225	24	between	between	ADP
ftr-381	1225	25	u.s	u.s	PROPN
ftr-381	1225	26	.	.	PROPN
ftr-381	1225	27	tax	tax	NOUN
ftr-381	1225	28	and	and	CCONJ
ftr-381	1225	29	jewish	jewish	ADJ
ftr-381	1225	30	tithing	tithing	NOUN
ftr-381	1225	31	laws	law	NOUN
ftr-381	1225	32	:	:	PUNCT
ftr-381	1225	33	the	the	DET
ftr-381	1225	34	different	different	ADJ
ftr-381	1225	35	compliance	compliance	NOUN
ftr-381	1225	36	norms	norm	NOUN
ftr-381	1225	37	observed	observe	VERB
ftr-381	1225	38	by	by	ADP
ftr-381	1225	39	members	member	NOUN
ftr-381	1225	40	of	of	ADP
ftr-381	1225	41	the	the	DET
ftr-381	1225	42	two	two	NUM
ftr-381	1225	43	communities	community	NOUN
ftr-381	1225	44	(	(	PUNCT
ftr-381	1225	45	e.g.	e.g.	ADV
ftr-381	1225	46	,	,	PUNCT
ftr-381	1225	47	taxpayers	taxpayer	NOUN
ftr-381	1225	48	and	and	CCONJ
ftr-381	1225	49	tithers	tither	NOUN
ftr-381	1225	50	)	)	PUNCT
ftr-381	1225	51	.	.	PUNCT
ftr-381	1226	1	given	give	VERB
ftr-381	1226	2	the	the	DET
ftr-381	1226	3	religious	religious	ADJ
ftr-381	1226	4	nature	nature	NOUN
ftr-381	1226	5	of	of	ADP
ftr-381	1226	6	the	the	DET
ftr-381	1226	7	tithing	tithing	NOUN
ftr-381	1226	8	obligation	obligation	NOUN
ftr-381	1226	9	and	and	CCONJ
ftr-381	1226	10	the	the	DET
ftr-381	1226	11	special	special	ADJ
ftr-381	1226	12	status	status	NOUN
ftr-381	1226	13	it	it	PRON
ftr-381	1226	14	holds	hold	VERB
ftr-381	1226	15	(	(	PUNCT
ftr-381	1226	16	one	one	NUM
ftr-381	1226	17	who	who	PRON
ftr-381	1226	18	tithes	tithe	NOUN
ftr-381	1226	19	is	be	AUX
ftr-381	1226	20	promised	promise	VERB
ftr-381	1226	21	earthly	earthly	ADJ
ftr-381	1226	22	riches	rich	NOUN
ftr-381	1226	23	)	)	PUNCT
ftr-381	1226	24	,	,	PUNCT
ftr-381	1226	25	one	one	PRON
ftr-381	1226	26	would	would	AUX
ftr-381	1226	27	expect	expect	VERB
ftr-381	1226	28	willing	willing	ADJ
ftr-381	1226	29	and	and	CCONJ
ftr-381	1226	30	honest	honest	ADJ
ftr-381	1226	31	compliance	compliance	NOUN
ftr-381	1226	32	with	with	ADP
ftr-381	1226	33	the	the	DET
ftr-381	1226	34	rules	rule	NOUN
ftr-381	1226	35	.	.	PUNCT
ftr-381	1227	1	in	in	ADP
ftr-381	1227	2	contrast	contrast	NOUN
ftr-381	1227	3	,	,	PUNCT
ftr-381	1227	4	as	as	SCONJ
ftr-381	1227	5	evidenced	evidence	VERB
ftr-381	1227	6	by	by	ADP
ftr-381	1227	7	the	the	DET
ftr-381	1227	8	large	large	ADJ
ftr-381	1227	9	tax	tax	NOUN
ftr-381	1227	10	gap	gap	NOUN
ftr-381	1227	11	,	,	PUNCT
ftr-381	1227	12	i.e.	i.e.	X
ftr-381	1227	13	,	,	PUNCT
ftr-381	1227	14	the	the	DET
ftr-381	1227	15	difference	difference	NOUN
ftr-381	1227	16	between	between	ADP
ftr-381	1227	17	what	what	PRON
ftr-381	1227	18	is	be	AUX
ftr-381	1227	19	owed	owe	VERB
ftr-381	1227	20	in	in	ADP
ftr-381	1227	21	taxes	taxis	NOUN
ftr-381	1227	22	each	each	DET
ftr-381	1227	23	year	year	NOUN
ftr-381	1227	24	and	and	CCONJ
ftr-381	1227	25	what	what	PRON
ftr-381	1227	26	is	be	AUX
ftr-381	1227	27	actually	actually	ADV
ftr-381	1227	28	paid	pay	VERB
ftr-381	1227	29	,	,	PUNCT
ftr-381	1227	30	the	the	DET
ftr-381	1227	31	tax	tax	NOUN
ftr-381	1227	32	laws	law	NOUN
ftr-381	1227	33	do	do	AUX
ftr-381	1227	34	not	not	PART
ftr-381	1227	35	inspire	inspire	VERB
ftr-381	1227	36	similar	similar	ADJ
ftr-381	1227	37	devotion	devotion	NOUN
ftr-381	1227	38	.	.	PUNCT
ftr-381	1228	1	thus	thus	ADV
ftr-381	1228	2	,	,	PUNCT
ftr-381	1228	3	to	to	ADP
ftr-381	1228	4	a	a	DET
ftr-381	1228	5	large	large	ADJ
ftr-381	1228	6	degree	degree	NOUN
ftr-381	1228	7	,	,	PUNCT
ftr-381	1228	8	the	the	DET
ftr-381	1228	9	concessions	concession	NOUN
ftr-381	1228	10	made	make	VERB
ftr-381	1228	11	for	for	ADP
ftr-381	1228	12	enforcement	enforcement	NOUN
ftr-381	1228	13	purposes	purpose	NOUN
ftr-381	1228	14	reflect	reflect	VERB
ftr-381	1228	15	the	the	DET
ftr-381	1228	16	underlying	underlie	VERB
ftr-381	1228	17	sense	sense	NOUN
ftr-381	1228	18	that	that	SCONJ
ftr-381	1228	19	taxpayers	taxpayer	NOUN
ftr-381	1228	20	can	can	AUX
ftr-381	1228	21	not	not	PART
ftr-381	1228	22	be	be	AUX
ftr-381	1228	23	trusted	trust	VERB
ftr-381	1228	24	to	to	PART
ftr-381	1228	25	report	report	VERB
ftr-381	1228	26	and	and	CCONJ
ftr-381	1228	27	pay	pay	VERB
ftr-381	1228	28	the	the	DET
ftr-381	1228	29	proper	proper	ADJ
ftr-381	1228	30	amounts	amount	NOUN
ftr-381	1228	31	.	.	PUNCT
ftr-381	1229	1	if	if	SCONJ
ftr-381	1229	2	taxpayers	taxpayer	NOUN
ftr-381	1229	3	could	could	AUX
ftr-381	1229	4	be	be	AUX
ftr-381	1229	5	trusted	trust	VERB
ftr-381	1229	6	to	to	PART
ftr-381	1229	7	report	report	VERB
ftr-381	1229	8	their	their	PRON
ftr-381	1229	9	income	income	NOUN
ftr-381	1229	10	accurately	accurately	ADV
ftr-381	1229	11	,	,	PUNCT
ftr-381	1229	12	the	the	DET
ftr-381	1229	13	difficulties	difficulty	NOUN
ftr-381	1229	14	of	of	ADP
ftr-381	1229	15	enforcement	enforcement	NOUN
ftr-381	1229	16	would	would	AUX
ftr-381	1229	17	diminish	diminish	VERB
ftr-381	1229	18	in	in	ADP
ftr-381	1229	19	importance	importance	NOUN
ftr-381	1229	20	,	,	PUNCT
ftr-381	1229	21	and	and	CCONJ
ftr-381	1229	22	the	the	DET
ftr-381	1229	23	rules	rule	NOUN
ftr-381	1229	24	might	might	AUX
ftr-381	1229	25	well	well	ADV
ftr-381	1229	26	change	change	VERB
ftr-381	1229	27	in	in	ADP
ftr-381	1229	28	response	response	NOUN
ftr-381	1229	29	.	.	PUNCT
ftr-381	1230	1	the	the	DET
ftr-381	1230	2	compliance	compliance	NOUN
ftr-381	1230	3	norm	norm	NOUN
ftr-381	1230	4	in	in	ADP
ftr-381	1230	5	this	this	DET
ftr-381	1230	6	country	country	NOUN
ftr-381	1230	7	reflects	reflect	VERB
ftr-381	1230	8	a	a	DET
ftr-381	1230	9	strong	strong	ADJ
ftr-381	1230	10	impulse	impulse	NOUN
ftr-381	1230	11	to	to	PART
ftr-381	1230	12	avoid	avoid	VERB
ftr-381	1230	13	paying	pay	VERB
ftr-381	1230	14	taxes	taxis	NOUN
ftr-381	1230	15	whenever	whenever	SCONJ
ftr-381	1230	16	possible	possible	ADJ
ftr-381	1230	17	.	.	PUNCT
ftr-381	1231	1	thus	thus	ADV
ftr-381	1231	2	,	,	PUNCT
ftr-381	1231	3	while	while	SCONJ
ftr-381	1231	4	justice	justice	PROPN
ftr-381	1231	5	holmes	holmes	PROPN
ftr-381	1231	6	famously	famously	ADV
ftr-381	1231	7	stated	state	VERB
ftr-381	1231	8	that	that	SCONJ
ftr-381	1231	9	he	he	PRON
ftr-381	1231	10	did	do	AUX
ftr-381	1231	11	not	not	PART
ftr-381	1231	12	mind	mind	VERB
ftr-381	1231	13	paying	pay	VERB
ftr-381	1231	14	his	his	PRON
ftr-381	1231	15	taxes	taxis	NOUN
ftr-381	1231	16	because	because	SCONJ
ftr-381	1231	17	they	they	PRON
ftr-381	1231	18	are	be	AUX
ftr-381	1231	19	the	the	DET
ftr-381	1231	20	price	price	NOUN
ftr-381	1231	21	we	we	PRON
ftr-381	1231	22	pay	pay	VERB
ftr-381	1231	23	for	for	ADP
ftr-381	1231	24	civilization	civilization	NOUN
ftr-381	1231	25	,	,	PUNCT
ftr-381	1231	26	a	a	DET
ftr-381	1231	27	more	more	ADV
ftr-381	1231	28	accurate	accurate	ADJ
ftr-381	1231	29	reflection	reflection	NOUN
ftr-381	1231	30	of	of	ADP
ftr-381	1231	31	the	the	DET
ftr-381	1231	32	sentiments	sentiment	NOUN
ftr-381	1231	33	of	of	ADP
ftr-381	1231	34	most	most	ADJ
ftr-381	1231	35	american178	american178	PRON
ftr-381	1231	36	taxpayers	taxpayer	NOUN
ftr-381	1231	37	is	be	AUX
ftr-381	1231	38	judge	judge	NOUN
ftr-381	1231	39	learned	learn	VERB
ftr-381	1231	40	hand	hand	NOUN
ftr-381	1231	41	’s	’s	PART
ftr-381	1231	42	statement	statement	NOUN
ftr-381	1231	43	that	that	SCONJ
ftr-381	1231	44	one	one	PRON
ftr-381	1231	45	does	do	AUX
ftr-381	1231	46	not	not	PART
ftr-381	1231	47	have	have	VERB
ftr-381	1231	48	a	a	DET
ftr-381	1231	49	patriotic	patriotic	ADJ
ftr-381	1231	50	duty	duty	NOUN
ftr-381	1231	51	to	to	PART
ftr-381	1231	52	pay	pay	VERB
ftr-381	1231	53	more	more	ADJ
ftr-381	1231	54	in	in	ADP
ftr-381	1231	55	taxes	taxis	NOUN
ftr-381	1231	56	than	than	SCONJ
ftr-381	1231	57	is	be	AUX
ftr-381	1231	58	absolutely	absolutely	ADV
ftr-381	1231	59	necessary	necessary	ADJ
ftr-381	1231	60	.	.	PUNCT
ftr-381	1232	1	unfortunately	unfortunately	ADV
ftr-381	1232	2	,	,	PUNCT
ftr-381	1232	3	as	as	ADP
ftr-381	1232	4	seen179	seen179	PROPN
ftr-381	1232	5	in	in	ADP
ftr-381	1232	6	the	the	DET
ftr-381	1232	7	continuing	continue	VERB
ftr-381	1232	8	difficulties	difficulty	NOUN
ftr-381	1232	9	witht	witht	ADV
ftr-381	1232	10	abusive	abusive	ADJ
ftr-381	1232	11	tax	tax	NOUN
ftr-381	1232	12	shelters	shelter	NOUN
ftr-381	1232	13	,	,	PUNCT
ftr-381	1232	14	this	this	DET
ftr-381	1232	15	aversion	aversion	NOUN
ftr-381	1232	16	often	often	ADV
ftr-381	1232	17	manifests	manifest	VERB
ftr-381	1232	18	itself	itself	PRON
ftr-381	1232	19	as	as	ADP
ftr-381	1232	20	improper	improper	ADJ
ftr-381	1232	21	evasion	evasion	NOUN
ftr-381	1232	22	.	.	PUNCT
ftr-381	1233	1	there	there	PRON
ftr-381	1233	2	are	be	VERB
ftr-381	1233	3	certainly	certainly	ADV
ftr-381	1233	4	many	many	ADJ
ftr-381	1233	5	reasons	reason	NOUN
ftr-381	1233	6	for	for	ADP
ftr-381	1233	7	weak	weak	ADJ
ftr-381	1233	8	compliance	compliance	NOUN
ftr-381	1233	9	norms	norm	NOUN
ftr-381	1233	10	and	and	CCONJ
ftr-381	1233	11	tax	tax	NOUN
ftr-381	1233	12	avoidance	avoidance	NOUN
ftr-381	1233	13	in	in	ADP
ftr-381	1233	14	the	the	DET
ftr-381	1233	15	u.s	u.s	PROPN
ftr-381	1233	16	.	.	PROPN
ftr-381	1233	17	,	,	PUNCT
ftr-381	1233	18	but	but	CCONJ
ftr-381	1233	19	one	one	NUM
ftr-381	1233	20	factor	factor	NOUN
ftr-381	1233	21	contributing	contribute	VERB
ftr-381	1233	22	to	to	ADP
ftr-381	1233	23	a	a	DET
ftr-381	1233	24	lack	lack	NOUN
ftr-381	1233	25	of	of	ADP
ftr-381	1233	26	compliance	compliance	NOUN
ftr-381	1233	27	is	be	AUX
ftr-381	1233	28	that	that	SCONJ
ftr-381	1233	29	the	the	DET
ftr-381	1233	30	government	government	NOUN
ftr-381	1233	31	decides	decide	VERB
ftr-381	1233	32	how	how	SCONJ
ftr-381	1233	33	taxes	taxis	NOUN
ftr-381	1233	34	will	will	AUX
ftr-381	1233	35	be	be	AUX
ftr-381	1233	36	spent	spend	VERB
ftr-381	1233	37	.	.	PUNCT
ftr-381	1234	1	given	give	VERB
ftr-381	1234	2	the	the	DET
ftr-381	1234	3	variety	variety	NOUN
ftr-381	1234	4	of	of	ADP
ftr-381	1234	5	government	government	NOUN
ftr-381	1234	6	expenditures	expenditure	NOUN
ftr-381	1234	7	,	,	PUNCT
ftr-381	1234	8	which	which	PRON
ftr-381	1234	9	include	include	VERB
ftr-381	1234	10	defense	defense	NOUN
ftr-381	1234	11	spending	spending	NOUN
ftr-381	1234	12	,	,	PUNCT
ftr-381	1234	13	spending	spend	VERB
ftr-381	1234	14	on	on	ADP
ftr-381	1234	15	social	social	ADJ
ftr-381	1234	16	programs	program	NOUN
ftr-381	1234	17	,	,	PUNCT
ftr-381	1234	18	and	and	CCONJ
ftr-381	1234	19	earmarks	earmark	NOUN
ftr-381	1234	20	for	for	ADP
ftr-381	1234	21	“	"	PUNCT
ftr-381	1234	22	bridges	bridge	NOUN
ftr-381	1234	23	to	to	ADP
ftr-381	1234	24	nowhere	nowhere	ADV
ftr-381	1234	25	,	,	PUNCT
ftr-381	1234	26	”	"	PUNCT
ftr-381	1234	27	it	it	PRON
ftr-381	1234	28	is	be	AUX
ftr-381	1234	29	likely	likely	ADJ
ftr-381	1234	30	that	that	SCONJ
ftr-381	1234	31	a	a	DET
ftr-381	1234	32	person180	person180	PROPN
ftr-381	1234	33	will	will	AUX
ftr-381	1234	34	disagree	disagree	VERB
ftr-381	1234	35	with	with	ADP
ftr-381	1234	36	the	the	DET
ftr-381	1234	37	use	use	NOUN
ftr-381	1234	38	to	to	PART
ftr-381	1234	39	which	which	PRON
ftr-381	1234	40	at	at	ADP
ftr-381	1234	41	least	least	ADJ
ftr-381	1234	42	some	some	PRON
ftr-381	1234	43	portion	portion	NOUN
ftr-381	1234	44	of	of	ADP
ftr-381	1234	45	the	the	DET
ftr-381	1234	46	money	money	NOUN
ftr-381	1234	47	is	be	AUX
ftr-381	1234	48	put	put	VERB
ftr-381	1234	49	,	,	PUNCT
ftr-381	1234	50	decreasing	decrease	VERB
ftr-381	1234	51	the	the	DET
ftr-381	1234	52	incentive	incentive	NOUN
ftr-381	1234	53	to	to	PART
ftr-381	1234	54	comply	comply	VERB
ftr-381	1234	55	or	or	CCONJ
ftr-381	1234	56	even	even	ADV
ftr-381	1234	57	providing	provide	VERB
ftr-381	1234	58	a	a	DET
ftr-381	1234	59	moral	moral	ADJ
ftr-381	1234	60	justification	justification	NOUN
ftr-381	1234	61	for	for	ADP
ftr-381	1234	62	tax	tax	NOUN
ftr-381	1234	63	avoidance	avoidance	NOUN
ftr-381	1234	64	or	or	CCONJ
ftr-381	1234	65	evasion	evasion	NOUN
ftr-381	1234	66	.	.	PUNCT
ftr-381	1235	1	when	when	SCONJ
ftr-381	1235	2	combined	combine	VERB
ftr-381	1235	3	with	with	ADP
ftr-381	1235	4	the	the	DET
ftr-381	1235	5	knowledge	knowledge	NOUN
ftr-381	1235	6	that	that	PRON
ftr-381	1235	7	audits	audit	NOUN
ftr-381	1235	8	are	be	AUX
ftr-381	1235	9	rare	rare	ADJ
ftr-381	1235	10	and	and	CCONJ
ftr-381	1235	11	that	that	SCONJ
ftr-381	1235	12	the	the	DET
ftr-381	1235	13	government	government	NOUN
ftr-381	1235	14	’s	’s	PART
ftr-381	1235	15	success	success	NOUN
ftr-381	1235	16	in	in	ADP
ftr-381	1235	17	such	such	ADJ
ftr-381	1235	18	audits	audits	NOUN
ftr-381	1235	19	is	be	AUX
ftr-381	1235	20	limited	limited	ADJ
ftr-381	1235	21	,	,	PUNCT
ftr-381	1235	22	significant	significant	ADJ
ftr-381	1235	23	incentives	incentive	NOUN
ftr-381	1235	24	for	for	ADP
ftr-381	1235	25	cheating	cheat	VERB
ftr-381	1235	26	,	,	PUNCT
ftr-381	1235	27	or	or	CCONJ
ftr-381	1235	28	,	,	PUNCT
ftr-381	1235	29	at	at	ADP
ftr-381	1235	30	least	least	ADJ
ftr-381	1235	31	,	,	PUNCT
ftr-381	1235	32	taking	take	VERB
ftr-381	1235	33	aggressive	aggressive	ADJ
ftr-381	1235	34	positions	position	NOUN
ftr-381	1235	35	,	,	PUNCT
ftr-381	1235	36	is	be	AUX
ftr-381	1235	37	quite	quite	ADV
ftr-381	1235	38	strong	strong	ADJ
ftr-381	1235	39	.	.	PUNCT
ftr-381	1236	1	under	under	ADP
ftr-381	1236	2	these	these	DET
ftr-381	1236	3	circumstances	circumstance	NOUN
ftr-381	1236	4	,	,	PUNCT
ftr-381	1236	5	rules	rule	NOUN
ftr-381	1236	6	that	that	PRON
ftr-381	1236	7	give	give	VERB
ftr-381	1236	8	a	a	DET
ftr-381	1236	9	taxpayer	taxpayer	NOUN
ftr-381	1236	10	significant	significant	ADJ
ftr-381	1236	11	discretion	discretion	NOUN
ftr-381	1236	12	to	to	PART
ftr-381	1236	13	decide	decide	VERB
ftr-381	1236	14	whether	whether	SCONJ
ftr-381	1236	15	he	he	PRON
ftr-381	1236	16	has	have	VERB
ftr-381	1236	17	income	income	NOUN
ftr-381	1236	18	or	or	CCONJ
ftr-381	1236	19	which	which	PRON
ftr-381	1236	20	are	be	AUX
ftr-381	1236	21	based	base	VERB
ftr-381	1236	22	on	on	ADP
ftr-381	1236	23	intent	intent	NOUN
ftr-381	1236	24	are	be	AUX
ftr-381	1236	25	likely	likely	ADJ
ftr-381	1236	26	to	to	PART
ftr-381	1236	27	lead	lead	VERB
ftr-381	1236	28	to	to	ADP
ftr-381	1236	29	an	an	DET
ftr-381	1236	30	understatement	understatement	NOUN
ftr-381	1236	31	of	of	ADP
ftr-381	1236	32	income	income	NOUN
ftr-381	1236	33	.	.	PUNCT
ftr-381	1237	1	even	even	ADV
ftr-381	1237	2	if	if	SCONJ
ftr-381	1237	3	taxpayers	taxpayer	NOUN
ftr-381	1237	4	do	do	VERB
ftr-381	1237	5	not	not	PART
ftr-381	1237	6	200	200	NUM
ftr-381	1237	7	florida	florida	PROPN
ftr-381	1237	8	tax	tax	NOUN
ftr-381	1237	9	review	review	NOUN
ftr-381	1237	10	[	[	X
ftr-381	1237	11	vol	vol	NOUN
ftr-381	1237	12	.	.	PUNCT
ftr-381	1237	13	8:1	8:1	NUM
ftr-381	1237	14	181	181	NUM
ftr-381	1237	15	.	.	PUNCT
ftr-381	1238	1	taxpayers	taxpayer	NOUN
ftr-381	1238	2	voluntarily	voluntarily	ADV
ftr-381	1238	3	report	report	VERB
ftr-381	1238	4	their	their	PRON
ftr-381	1238	5	income	income	NOUN
ftr-381	1238	6	to	to	ADP
ftr-381	1238	7	the	the	DET
ftr-381	1238	8	government	government	NOUN
ftr-381	1238	9	,	,	PUNCT
ftr-381	1238	10	and	and	CCONJ
ftr-381	1238	11	they	they	PRON
ftr-381	1238	12	do	do	AUX
ftr-381	1238	13	get	get	VERB
ftr-381	1238	14	to	to	PART
ftr-381	1238	15	decide	decide	VERB
ftr-381	1238	16	for	for	ADP
ftr-381	1238	17	themselves	themselves	PRON
ftr-381	1238	18	in	in	ADP
ftr-381	1238	19	some	some	DET
ftr-381	1238	20	cases	case	NOUN
ftr-381	1238	21	whether	whether	SCONJ
ftr-381	1238	22	they	they	PRON
ftr-381	1238	23	are	be	AUX
ftr-381	1238	24	entitled	entitle	VERB
ftr-381	1238	25	to	to	ADP
ftr-381	1238	26	deductions	deduction	NOUN
ftr-381	1238	27	.	.	PUNCT
ftr-381	1239	1	for	for	ADP
ftr-381	1239	2	example	example	NOUN
ftr-381	1239	3	,	,	PUNCT
ftr-381	1239	4	taxpayers	taxpayer	NOUN
ftr-381	1239	5	determine	determine	VERB
ftr-381	1239	6	in	in	ADP
ftr-381	1239	7	the	the	DET
ftr-381	1239	8	first	first	ADJ
ftr-381	1239	9	instance	instance	NOUN
ftr-381	1239	10	whether	whether	SCONJ
ftr-381	1239	11	stock	stock	NOUN
ftr-381	1239	12	is	be	AUX
ftr-381	1239	13	worthless	worthless	ADJ
ftr-381	1239	14	or	or	CCONJ
ftr-381	1239	15	whether	whether	SCONJ
ftr-381	1239	16	debts	debt	NOUN
ftr-381	1239	17	are	be	AUX
ftr-381	1239	18	unrecoverable	unrecoverable	ADJ
ftr-381	1239	19	.	.	PUNCT
ftr-381	1240	1	see	see	VERB
ftr-381	1240	2	irc	irc	PROPN
ftr-381	1240	3	§	§	PROPN
ftr-381	1240	4	§	§	PROPN
ftr-381	1240	5	165(g	165(g	NUM
ftr-381	1240	6	)	)	PUNCT
ftr-381	1240	7	and	and	CCONJ
ftr-381	1240	8	166	166	NUM
ftr-381	1240	9	.	.	PUNCT
ftr-381	1241	1	nonetheless	nonetheless	ADV
ftr-381	1241	2	,	,	PUNCT
ftr-381	1241	3	such	such	ADJ
ftr-381	1241	4	decisions	decision	NOUN
ftr-381	1241	5	are	be	AUX
ftr-381	1241	6	reviewable	reviewable	ADJ
ftr-381	1241	7	and	and	CCONJ
ftr-381	1241	8	judgments	judgment	NOUN
ftr-381	1241	9	can	can	AUX
ftr-381	1241	10	be	be	AUX
ftr-381	1241	11	made	make	VERB
ftr-381	1241	12	based	base	VERB
ftr-381	1241	13	on	on	ADP
ftr-381	1241	14	evidence	evidence	NOUN
ftr-381	1241	15	other	other	ADJ
ftr-381	1241	16	than	than	ADP
ftr-381	1241	17	the	the	DET
ftr-381	1241	18	taxpayer	taxpayer	NOUN
ftr-381	1241	19	’s	’s	PART
ftr-381	1241	20	intent	intent	NOUN
ftr-381	1241	21	or	or	CCONJ
ftr-381	1241	22	subjective	subjective	ADJ
ftr-381	1241	23	belief	belief	NOUN
ftr-381	1241	24	.	.	PUNCT
ftr-381	1242	1	thus	thus	ADV
ftr-381	1242	2	,	,	PUNCT
ftr-381	1242	3	while	while	SCONJ
ftr-381	1242	4	some	some	DET
ftr-381	1242	5	discretion	discretion	NOUN
ftr-381	1242	6	exists	exist	VERB
ftr-381	1242	7	,	,	PUNCT
ftr-381	1242	8	it	it	PRON
ftr-381	1242	9	is	be	AUX
ftr-381	1242	10	nothing	nothing	PRON
ftr-381	1242	11	like	like	ADP
ftr-381	1242	12	the	the	DET
ftr-381	1242	13	jewish	jewish	ADJ
ftr-381	1242	14	tithing	tithing	NOUN
ftr-381	1242	15	rules	rule	NOUN
ftr-381	1242	16	described	describe	VERB
ftr-381	1242	17	in	in	ADP
ftr-381	1242	18	the	the	DET
ftr-381	1242	19	text	text	NOUN
ftr-381	1242	20	above	above	ADV
ftr-381	1242	21	.	.	PUNCT
ftr-381	1243	1	182	182	NUM
ftr-381	1243	2	.	.	PUNCT
ftr-381	1244	1	see	see	VERB
ftr-381	1244	2	supra	supra	PROPN
ftr-381	1244	3	note	note	PROPN
ftr-381	1244	4	57	57	NUM
ftr-381	1244	5	.	.	NOUN
ftr-381	1244	6	183	183	NUM
ftr-381	1244	7	.	.	PUNCT
ftr-381	1245	1	see	see	VERB
ftr-381	1245	2	gordon	gordon	PROPN
ftr-381	1245	3	b.	b.	PROPN
ftr-381	1245	4	dahl	dahl	PROPN
ftr-381	1245	5	and	and	CCONJ
ftr-381	1245	6	michael	michael	PROPN
ftr-381	1245	7	r.	r.	PROPN
ftr-381	1245	8	ransom	ransom	PROPN
ftr-381	1245	9	,	,	PUNCT
ftr-381	1245	10	does	do	VERB
ftr-381	1245	11	where	where	SCONJ
ftr-381	1245	12	you	you	PRON
ftr-381	1245	13	stand	stand	VERB
ftr-381	1245	14	depend	depend	VERB
ftr-381	1245	15	on	on	ADP
ftr-381	1245	16	where	where	SCONJ
ftr-381	1245	17	you	you	PRON
ftr-381	1245	18	sit	sit	VERB
ftr-381	1245	19	?	?	PUNCT
ftr-381	1246	1	tithing	tithing	NOUN
ftr-381	1246	2	donations	donation	NOUN
ftr-381	1246	3	and	and	CCONJ
ftr-381	1246	4	self	self	NOUN
ftr-381	1246	5	-	-	PUNCT
ftr-381	1246	6	serving	serve	VERB
ftr-381	1246	7	beliefs	belief	NOUN
ftr-381	1246	8	,	,	PUNCT
ftr-381	1246	9	89	89	NUM
ftr-381	1246	10	the	the	DET
ftr-381	1246	11	am	am	NOUN
ftr-381	1246	12	.	.	PUNCT
ftr-381	1247	1	econ	econ	PROPN
ftr-381	1247	2	.	.	PUNCT
ftr-381	1248	1	rev	rev	PROPN
ftr-381	1248	2	.	.	PROPN
ftr-381	1249	1	703	703	NUM
ftr-381	1249	2	(	(	PUNCT
ftr-381	1249	3	sept	sept	PROPN
ftr-381	1249	4	.	.	PROPN
ftr-381	1249	5	1999	1999	NUM
ftr-381	1249	6	)	)	PUNCT
ftr-381	1249	7	.	.	PUNCT
ftr-381	1250	1	184	184	X
ftr-381	1250	2	.	.	PUNCT
ftr-381	1251	1	i	i	PRON
ftr-381	1251	2	d.	d.	PROPN
ftr-381	1251	3	at	at	ADP
ftr-381	1251	4	704	704	NUM
ftr-381	1251	5	-	-	SYM
ftr-381	1251	6	05	05	NUM
ftr-381	1251	7	.	.	PROPN
ftr-381	1251	8	185	185	NUM
ftr-381	1251	9	.	.	PUNCT
ftr-381	1252	1	see	see	VERB
ftr-381	1252	2	i	i	PRON
ftr-381	1252	3	d.	d.	PROPN
ftr-381	1252	4	at	at	ADP
ftr-381	1252	5	704	704	NUM
ftr-381	1252	6	.	.	PUNCT
ftr-381	1253	1	186	186	NUM
ftr-381	1253	2	.	.	PUNCT
ftr-381	1254	1	i	i	PRON
ftr-381	1254	2	d.	d.	PROPN
ftr-381	1254	3	at	at	ADP
ftr-381	1254	4	706	706	NUM
ftr-381	1254	5	.	.	PUNCT
ftr-381	1254	6	intentionally	intentionally	ADV
ftr-381	1254	7	cheat	cheat	VERB
ftr-381	1254	8	,	,	PUNCT
ftr-381	1254	9	they	they	PRON
ftr-381	1254	10	will	will	AUX
ftr-381	1254	11	likely	likely	ADV
ftr-381	1254	12	decide	decide	VERB
ftr-381	1254	13	in	in	ADP
ftr-381	1254	14	their	their	PRON
ftr-381	1254	15	own	own	ADJ
ftr-381	1254	16	favor	favor	NOUN
ftr-381	1254	17	in	in	ADP
ftr-381	1254	18	close	close	ADJ
ftr-381	1254	19	cases	case	NOUN
ftr-381	1254	20	.	.	PUNCT
ftr-381	1255	1	thus	thus	ADV
ftr-381	1255	2	,	,	PUNCT
ftr-381	1255	3	the	the	DET
ftr-381	1255	4	federal	federal	ADJ
ftr-381	1255	5	income	income	NOUN
ftr-381	1255	6	tax	tax	NOUN
ftr-381	1255	7	rules	rule	NOUN
ftr-381	1255	8	generally	generally	ADV
ftr-381	1255	9	contain	contain	VERB
ftr-381	1255	10	few	few	ADJ
ftr-381	1255	11	provisions	provision	NOUN
ftr-381	1255	12	that	that	PRON
ftr-381	1255	13	give	give	VERB
ftr-381	1255	14	such	such	ADJ
ftr-381	1255	15	discretion	discretion	NOUN
ftr-381	1255	16	to	to	ADP
ftr-381	1255	17	the	the	DET
ftr-381	1255	18	taxpayer	taxpayer	NOUN
ftr-381	1255	19	and	and	CCONJ
ftr-381	1255	20	which	which	PRON
ftr-381	1255	21	are	be	AUX
ftr-381	1255	22	difficult	difficult	ADJ
ftr-381	1255	23	to	to	PART
ftr-381	1255	24	enforce.181	enforce.181	VERB
ftr-381	1255	25	in	in	ADP
ftr-381	1255	26	contrast	contrast	NOUN
ftr-381	1255	27	,	,	PUNCT
ftr-381	1255	28	the	the	DET
ftr-381	1255	29	obligation	obligation	NOUN
ftr-381	1255	30	to	to	PART
ftr-381	1255	31	tithe	tithe	PRON
ftr-381	1255	32	represents	represent	VERB
ftr-381	1255	33	a	a	DET
ftr-381	1255	34	commandment	commandment	NOUN
ftr-381	1255	35	from	from	ADP
ftr-381	1255	36	god	god	PROPN
ftr-381	1255	37	and	and	CCONJ
ftr-381	1255	38	is	be	AUX
ftr-381	1255	39	a	a	DET
ftr-381	1255	40	part	part	NOUN
ftr-381	1255	41	of	of	ADP
ftr-381	1255	42	the	the	DET
ftr-381	1255	43	religious	religious	ADJ
ftr-381	1255	44	morality	morality	NOUN
ftr-381	1255	45	of	of	ADP
ftr-381	1255	46	jews	jews	PROPN
ftr-381	1255	47	and	and	CCONJ
ftr-381	1255	48	christians	christian	NOUN
ftr-381	1255	49	.	.	PUNCT
ftr-381	1256	1	as	as	SCONJ
ftr-381	1256	2	noted	note	VERB
ftr-381	1256	3	above	above	ADV
ftr-381	1256	4	in	in	ADP
ftr-381	1256	5	part	part	PROPN
ftr-381	1256	6	iii	iii	NOUN
ftr-381	1256	7	,	,	PUNCT
ftr-381	1256	8	tithing	tithing	NOUN
ftr-381	1256	9	is	be	AUX
ftr-381	1256	10	the	the	DET
ftr-381	1256	11	one	one	NUM
ftr-381	1256	12	area	area	NOUN
ftr-381	1256	13	where	where	SCONJ
ftr-381	1256	14	one	one	PRON
ftr-381	1256	15	is	be	AUX
ftr-381	1256	16	allowed	allow	VERB
ftr-381	1256	17	to	to	PART
ftr-381	1256	18	test	test	VERB
ftr-381	1256	19	god	god	PROPN
ftr-381	1256	20	.	.	PUNCT
ftr-381	1257	1	the	the	DET
ftr-381	1257	2	more	more	ADV
ftr-381	1257	3	one	one	NUM
ftr-381	1257	4	tithes	tithe	NOUN
ftr-381	1257	5	,	,	PUNCT
ftr-381	1257	6	the	the	DET
ftr-381	1257	7	richer	rich	ADJ
ftr-381	1257	8	one	one	NOUN
ftr-381	1257	9	may	may	AUX
ftr-381	1257	10	expect	expect	VERB
ftr-381	1257	11	to	to	PART
ftr-381	1257	12	become	become	VERB
ftr-381	1257	13	.	.	PUNCT
ftr-381	1258	1	thus	thus	ADV
ftr-381	1258	2	,	,	PUNCT
ftr-381	1258	3	there	there	PRON
ftr-381	1258	4	is	be	VERB
ftr-381	1258	5	a	a	DET
ftr-381	1258	6	special	special	ADJ
ftr-381	1258	7	incentive182	incentive182	PROPN
ftr-381	1258	8	to	to	PART
ftr-381	1258	9	fulfill	fulfill	VERB
ftr-381	1258	10	this	this	DET
ftr-381	1258	11	obligation	obligation	NOUN
ftr-381	1258	12	.	.	PUNCT
ftr-381	1259	1	in	in	ADP
ftr-381	1259	2	addition	addition	NOUN
ftr-381	1259	3	,	,	PUNCT
ftr-381	1259	4	many	many	ADJ
ftr-381	1259	5	of	of	ADP
ftr-381	1259	6	the	the	DET
ftr-381	1259	7	factors	factor	NOUN
ftr-381	1259	8	that	that	PRON
ftr-381	1259	9	may	may	AUX
ftr-381	1259	10	lead	lead	VERB
ftr-381	1259	11	to	to	ADP
ftr-381	1259	12	a	a	DET
ftr-381	1259	13	poor	poor	ADJ
ftr-381	1259	14	compliance	compliance	NOUN
ftr-381	1259	15	norm	norm	NOUN
ftr-381	1259	16	in	in	ADP
ftr-381	1259	17	the	the	DET
ftr-381	1259	18	u.s	u.s	PROPN
ftr-381	1259	19	.	.	PROPN
ftr-381	1259	20	are	be	AUX
ftr-381	1259	21	absent	absent	ADJ
ftr-381	1259	22	for	for	ADP
ftr-381	1259	23	tithing	tithing	NOUN
ftr-381	1259	24	.	.	PUNCT
ftr-381	1260	1	for	for	ADP
ftr-381	1260	2	instance	instance	NOUN
ftr-381	1260	3	,	,	PUNCT
ftr-381	1260	4	though	though	SCONJ
ftr-381	1260	5	jewish	jewish	ADJ
ftr-381	1260	6	law	law	NOUN
ftr-381	1260	7	establishes	establish	VERB
ftr-381	1260	8	the	the	DET
ftr-381	1260	9	general	general	ADJ
ftr-381	1260	10	uses	use	NOUN
ftr-381	1260	11	of	of	ADP
ftr-381	1260	12	the	the	DET
ftr-381	1260	13	tithes	tithe	NOUN
ftr-381	1260	14	,	,	PUNCT
ftr-381	1260	15	those	those	PRON
ftr-381	1260	16	who	who	PRON
ftr-381	1260	17	tithe	tithe	VERB
ftr-381	1260	18	have	have	VERB
ftr-381	1260	19	a	a	DET
ftr-381	1260	20	great	great	ADJ
ftr-381	1260	21	deal	deal	NOUN
ftr-381	1260	22	of	of	ADP
ftr-381	1260	23	discretion	discretion	NOUN
ftr-381	1260	24	about	about	ADP
ftr-381	1260	25	where	where	SCONJ
ftr-381	1260	26	and	and	CCONJ
ftr-381	1260	27	how	how	SCONJ
ftr-381	1260	28	to	to	PART
ftr-381	1260	29	distribute	distribute	VERB
ftr-381	1260	30	their	their	PRON
ftr-381	1260	31	money	money	NOUN
ftr-381	1260	32	,	,	PUNCT
ftr-381	1260	33	eliminating	eliminate	VERB
ftr-381	1260	34	the	the	DET
ftr-381	1260	35	sense	sense	NOUN
ftr-381	1260	36	that	that	SCONJ
ftr-381	1260	37	the	the	DET
ftr-381	1260	38	money	money	NOUN
ftr-381	1260	39	is	be	AUX
ftr-381	1260	40	being	be	AUX
ftr-381	1260	41	misspent	misspent	ADJ
ftr-381	1260	42	.	.	PUNCT
ftr-381	1261	1	this	this	PRON
ftr-381	1261	2	is	be	AUX
ftr-381	1261	3	not	not	PART
ftr-381	1261	4	to	to	PART
ftr-381	1261	5	say	say	VERB
ftr-381	1261	6	that	that	SCONJ
ftr-381	1261	7	in	in	ADP
ftr-381	1261	8	close	close	ADJ
ftr-381	1261	9	cases	case	NOUN
ftr-381	1261	10	self	self	NOUN
ftr-381	1261	11	-	-	PUNCT
ftr-381	1261	12	interest	interest	NOUN
ftr-381	1261	13	will	will	AUX
ftr-381	1261	14	not	not	PART
ftr-381	1261	15	sometimes	sometimes	ADV
ftr-381	1261	16	sway	sway	VERB
ftr-381	1261	17	a	a	DET
ftr-381	1261	18	tithe	tithe	ADJ
ftr-381	1261	19	-	-	PUNCT
ftr-381	1261	20	payer	payer	NOUN
ftr-381	1261	21	,	,	PUNCT
ftr-381	1261	22	but	but	CCONJ
ftr-381	1261	23	one	one	NUM
ftr-381	1261	24	who	who	PRON
ftr-381	1261	25	voluntarily	voluntarily	ADV
ftr-381	1261	26	undertakes	undertake	VERB
ftr-381	1261	27	the	the	DET
ftr-381	1261	28	obligation	obligation	NOUN
ftr-381	1261	29	to	to	PART
ftr-381	1261	30	tithe	tithe	VERB
ftr-381	1261	31	because	because	SCONJ
ftr-381	1261	32	he	he	PRON
ftr-381	1261	33	believes	believe	VERB
ftr-381	1261	34	that	that	SCONJ
ftr-381	1261	35	god	god	PROPN
ftr-381	1261	36	commands	command	VERB
ftr-381	1261	37	and	and	CCONJ
ftr-381	1261	38	encourages	encourage	VERB
ftr-381	1261	39	it	it	PRON
ftr-381	1261	40	is	be	AUX
ftr-381	1261	41	not	not	PART
ftr-381	1261	42	likely	likely	ADJ
ftr-381	1261	43	to	to	PART
ftr-381	1261	44	cheat	cheat	VERB
ftr-381	1261	45	when	when	SCONJ
ftr-381	1261	46	it	it	PRON
ftr-381	1261	47	comes	come	VERB
ftr-381	1261	48	to	to	ADP
ftr-381	1261	49	determining	determine	VERB
ftr-381	1261	50	his	his	PRON
ftr-381	1261	51	income	income	NOUN
ftr-381	1261	52	.	.	PUNCT
ftr-381	1262	1	while	while	SCONJ
ftr-381	1262	2	this	this	DET
ftr-381	1262	3	observation	observation	NOUN
ftr-381	1262	4	make	make	VERB
ftr-381	1262	5	intuitive	intuitive	ADJ
ftr-381	1262	6	sense	sense	NOUN
ftr-381	1262	7	,	,	PUNCT
ftr-381	1262	8	two	two	NUM
ftr-381	1262	9	recent	recent	ADJ
ftr-381	1262	10	studies	study	NOUN
ftr-381	1262	11	provide	provide	VERB
ftr-381	1262	12	empirical	empirical	ADJ
ftr-381	1262	13	support	support	NOUN
ftr-381	1262	14	.	.	PUNCT
ftr-381	1263	1	the	the	DET
ftr-381	1263	2	first	first	ADJ
ftr-381	1263	3	study	study	NOUN
ftr-381	1263	4	,	,	PUNCT
ftr-381	1263	5	by	by	ADP
ftr-381	1263	6	gordon	gordon	PROPN
ftr-381	1263	7	dahl	dahl	PROPN
ftr-381	1263	8	and	and	CCONJ
ftr-381	1263	9	michael	michael	PROPN
ftr-381	1263	10	ransom	ransom	NOUN
ftr-381	1263	11	,	,	PUNCT
ftr-381	1263	12	surveyed	survey	VERB
ftr-381	1263	13	1,200	1,200	NUM
ftr-381	1263	14	members	member	NOUN
ftr-381	1263	15	of	of	ADP
ftr-381	1263	16	the	the	DET
ftr-381	1263	17	church	church	NOUN
ftr-381	1263	18	of	of	ADP
ftr-381	1263	19	latter	latter	ADJ
ftr-381	1263	20	day	day	NOUN
ftr-381	1263	21	saints	saint	NOUN
ftr-381	1263	22	to	to	PART
ftr-381	1263	23	test	test	VERB
ftr-381	1263	24	how	how	SCONJ
ftr-381	1263	25	financial	financial	ADJ
ftr-381	1263	26	self	self	NOUN
ftr-381	1263	27	-	-	PUNCT
ftr-381	1263	28	interest	interest	NOUN
ftr-381	1263	29	affected	affect	VERB
ftr-381	1263	30	how	how	SCONJ
ftr-381	1263	31	those	those	PRON
ftr-381	1263	32	who	who	PRON
ftr-381	1263	33	tithed	tithe	VERB
ftr-381	1263	34	defined	define	VERB
ftr-381	1263	35	income	income	NOUN
ftr-381	1263	36	.	.	PUNCT
ftr-381	1264	1	like183	like183	NOUN
ftr-381	1264	2	judaism	judaism	NOUN
ftr-381	1264	3	,	,	PUNCT
ftr-381	1264	4	the	the	DET
ftr-381	1264	5	church	church	NOUN
ftr-381	1264	6	of	of	ADP
ftr-381	1264	7	latter	latter	ADJ
ftr-381	1264	8	day	day	NOUN
ftr-381	1264	9	saints	saint	NOUN
ftr-381	1264	10	includes	include	VERB
ftr-381	1264	11	a	a	DET
ftr-381	1264	12	tithing	tithing	NOUN
ftr-381	1264	13	obligation	obligation	NOUN
ftr-381	1264	14	.	.	PUNCT
ftr-381	1265	1	members	member	NOUN
ftr-381	1265	2	are	be	AUX
ftr-381	1265	3	required	require	VERB
ftr-381	1265	4	to	to	PART
ftr-381	1265	5	attest	attest	VERB
ftr-381	1265	6	to	to	ADP
ftr-381	1265	7	their	their	PRON
ftr-381	1265	8	bishop	bishop	NOUN
ftr-381	1265	9	each	each	DET
ftr-381	1265	10	year	year	NOUN
ftr-381	1265	11	that	that	SCONJ
ftr-381	1265	12	they	they	PRON
ftr-381	1265	13	have	have	AUX
ftr-381	1265	14	tithed	tithe	VERB
ftr-381	1265	15	.	.	PUNCT
ftr-381	1266	1	unlike184	unlike184	PROPN
ftr-381	1266	2	judaism	judaism	NOUN
ftr-381	1266	3	,	,	PUNCT
ftr-381	1266	4	the	the	DET
ftr-381	1266	5	church	church	NOUN
ftr-381	1266	6	of	of	ADP
ftr-381	1266	7	latter	latter	ADJ
ftr-381	1266	8	day	day	NOUN
ftr-381	1266	9	saints	saint	NOUN
ftr-381	1266	10	intentionally	intentionally	ADV
ftr-381	1266	11	declines	decline	VERB
ftr-381	1266	12	to	to	PART
ftr-381	1266	13	define	define	VERB
ftr-381	1266	14	income	income	NOUN
ftr-381	1266	15	,	,	PUNCT
ftr-381	1266	16	leaving	leave	VERB
ftr-381	1266	17	it	it	PRON
ftr-381	1266	18	up	up	ADP
ftr-381	1266	19	to	to	ADP
ftr-381	1266	20	the	the	DET
ftr-381	1266	21	individual	individual	NOUN
ftr-381	1266	22	to	to	PART
ftr-381	1266	23	fashion	fashion	VERB
ftr-381	1266	24	his	his	PRON
ftr-381	1266	25	or	or	CCONJ
ftr-381	1266	26	her	her	PRON
ftr-381	1266	27	own	own	ADJ
ftr-381	1266	28	definition.185	definition.185	ADJ
ftr-381	1266	29	dahl	dahl	NOUN
ftr-381	1266	30	and	and	CCONJ
ftr-381	1266	31	ransom	ransom	NOUN
ftr-381	1266	32	set	set	VERB
ftr-381	1266	33	out	out	ADP
ftr-381	1266	34	to	to	PART
ftr-381	1266	35	test	test	VERB
ftr-381	1266	36	whether	whether	SCONJ
ftr-381	1266	37	people	people	NOUN
ftr-381	1266	38	would	would	AUX
ftr-381	1266	39	make	make	VERB
ftr-381	1266	40	decisions	decision	NOUN
ftr-381	1266	41	consistent	consistent	ADJ
ftr-381	1266	42	with	with	ADP
ftr-381	1266	43	their	their	PRON
ftr-381	1266	44	financial	financial	ADJ
ftr-381	1266	45	self	self	NOUN
ftr-381	1266	46	-	-	PUNCT
ftr-381	1266	47	interest	interest	NOUN
ftr-381	1266	48	.	.	PUNCT
ftr-381	1267	1	they	they	PRON
ftr-381	1267	2	created	create	VERB
ftr-381	1267	3	a	a	DET
ftr-381	1267	4	number	number	NOUN
ftr-381	1267	5	of	of	ADP
ftr-381	1267	6	hypothetical	hypothetical	ADJ
ftr-381	1267	7	choices	choice	NOUN
ftr-381	1267	8	and	and	CCONJ
ftr-381	1267	9	asked	ask	VERB
ftr-381	1267	10	participants	participant	NOUN
ftr-381	1267	11	to	to	PART
ftr-381	1267	12	indicate	indicate	VERB
ftr-381	1267	13	whether	whether	SCONJ
ftr-381	1267	14	they	they	PRON
ftr-381	1267	15	would	would	AUX
ftr-381	1267	16	include	include	VERB
ftr-381	1267	17	the	the	DET
ftr-381	1267	18	hypothetical	hypothetical	ADJ
ftr-381	1267	19	items	item	NOUN
ftr-381	1267	20	in	in	ADP
ftr-381	1267	21	income	income	NOUN
ftr-381	1267	22	for	for	ADP
ftr-381	1267	23	tithing	tithing	NOUN
ftr-381	1267	24	purposes	purpose	NOUN
ftr-381	1267	25	.	.	PUNCT
ftr-381	1268	1	based	base	VERB
ftr-381	1268	2	on	on	ADP
ftr-381	1268	3	the186	the186	PROPN
ftr-381	1268	4	responses	response	NOUN
ftr-381	1268	5	,	,	PUNCT
ftr-381	1268	6	they	they	PRON
ftr-381	1268	7	concluded	conclude	VERB
ftr-381	1268	8	that	that	SCONJ
ftr-381	1268	9	the	the	DET
ftr-381	1268	10	church	church	NOUN
ftr-381	1268	11	members	member	NOUN
ftr-381	1268	12	’	’	PART
ftr-381	1268	13	choices	choice	NOUN
ftr-381	1268	14	did	do	AUX
ftr-381	1268	15	not	not	PART
ftr-381	1268	16	correspond	correspond	VERB
ftr-381	1268	17	2007	2007	NUM
ftr-381	1268	18	]	]	X
ftr-381	1268	19	maaser	maaser	ADJ
ftr-381	1268	20	kesafim	kesafim	NOUN
ftr-381	1268	21	and	and	CCONJ
ftr-381	1268	22	the	the	DET
ftr-381	1268	23	development	development	NOUN
ftr-381	1268	24	of	of	ADP
ftr-381	1268	25	tax	tax	NOUN
ftr-381	1268	26	law	law	NOUN
ftr-381	1268	27	201	201	NUM
ftr-381	1268	28	187	187	NUM
ftr-381	1268	29	.	.	PUNCT
ftr-381	1269	1	interestingly	interestingly	ADV
ftr-381	1269	2	,	,	PUNCT
ftr-381	1269	3	the	the	DET
ftr-381	1269	4	income	income	NOUN
ftr-381	1269	5	definition	definition	NOUN
ftr-381	1269	6	that	that	PRON
ftr-381	1269	7	emerges	emerge	VERB
ftr-381	1269	8	from	from	ADP
ftr-381	1269	9	the	the	DET
ftr-381	1269	10	survey	survey	NOUN
ftr-381	1269	11	corresponds	correspond	VERB
ftr-381	1269	12	closely	closely	ADV
ftr-381	1269	13	to	to	ADP
ftr-381	1269	14	what	what	PRON
ftr-381	1269	15	we	we	PRON
ftr-381	1269	16	see	see	VERB
ftr-381	1269	17	in	in	ADP
ftr-381	1269	18	the	the	DET
ftr-381	1269	19	federal	federal	ADJ
ftr-381	1269	20	income	income	NOUN
ftr-381	1269	21	tax	tax	NOUN
ftr-381	1269	22	and	and	CCONJ
ftr-381	1269	23	maaser	maaser	ADJ
ftr-381	1269	24	kesafim	kesafim	NOUN
ftr-381	1269	25	.	.	PUNCT
ftr-381	1270	1	it	it	PRON
ftr-381	1270	2	is	be	AUX
ftr-381	1270	3	not	not	PART
ftr-381	1270	4	clear	clear	ADJ
ftr-381	1270	5	whether	whether	SCONJ
ftr-381	1270	6	this	this	PRON
ftr-381	1270	7	reflects	reflect	VERB
ftr-381	1270	8	knowledge	knowledge	NOUN
ftr-381	1270	9	of	of	ADP
ftr-381	1270	10	the	the	DET
ftr-381	1270	11	income	income	NOUN
ftr-381	1270	12	tax	tax	NOUN
ftr-381	1270	13	rules	rule	NOUN
ftr-381	1270	14	or	or	CCONJ
ftr-381	1270	15	reflects	reflect	VERB
ftr-381	1270	16	a	a	DET
ftr-381	1270	17	more	more	ADV
ftr-381	1270	18	intuitive	intuitive	ADJ
ftr-381	1270	19	sense	sense	NOUN
ftr-381	1270	20	of	of	ADP
ftr-381	1270	21	what	what	PRON
ftr-381	1270	22	counts	count	VERB
ftr-381	1270	23	as	as	ADP
ftr-381	1270	24	income	income	NOUN
ftr-381	1270	25	,	,	PUNCT
ftr-381	1270	26	and	and	CCONJ
ftr-381	1270	27	when	when	SCONJ
ftr-381	1270	28	exceptions	exception	NOUN
ftr-381	1270	29	from	from	ADP
ftr-381	1270	30	the	the	DET
ftr-381	1270	31	general	general	ADJ
ftr-381	1270	32	rules	rule	NOUN
ftr-381	1270	33	make	make	VERB
ftr-381	1270	34	sense	sense	NOUN
ftr-381	1270	35	.	.	PUNCT
ftr-381	1271	1	188	188	NUM
ftr-381	1271	2	.	.	PUNCT
ftr-381	1272	1	mcgee	mcgee	PROPN
ftr-381	1272	2	,	,	PUNCT
ftr-381	1272	3	robert	robert	PROPN
ftr-381	1272	4	w.	w.	PROPN
ftr-381	1272	5	and	and	CCONJ
ftr-381	1272	6	gordon	gordon	PROPN
ftr-381	1272	7	cohn	cohn	PROPN
ftr-381	1272	8	m.	m.	PROPN
ftr-381	1272	9	(	(	PUNCT
ftr-381	1272	10	2007	2007	NUM
ftr-381	1272	11	)	)	PUNCT
ftr-381	1272	12	jewish	jewish	ADJ
ftr-381	1272	13	perspectives	perspective	NOUN
ftr-381	1272	14	on	on	ADP
ftr-381	1272	15	the	the	DET
ftr-381	1272	16	ethics	ethic	NOUN
ftr-381	1272	17	of	of	ADP
ftr-381	1272	18	tax	tax	NOUN
ftr-381	1272	19	evasion	evasion	NOUN
ftr-381	1272	20	,	,	PUNCT
ftr-381	1272	21	academy	academy	NOUN
ftr-381	1272	22	of	of	ADP
ftr-381	1272	23	accounting	accounting	NOUN
ftr-381	1272	24	and	and	CCONJ
ftr-381	1272	25	financial	financial	ADJ
ftr-381	1272	26	studies	study	NOUN
ftr-381	1272	27	journal	journal	NOUN
ftr-381	1272	28	,	,	PUNCT
ftr-381	1272	29	forthcoming	forthcoming	ADJ
ftr-381	1272	30	.	.	PUNCT
ftr-381	1272	31	189	189	NUM
ftr-381	1272	32	.	.	PUNCT
ftr-381	1273	1	i	i	PRON
ftr-381	1273	2	d.	d.	PROPN
ftr-381	1273	3	the	the	DET
ftr-381	1273	4	study	study	NOUN
ftr-381	1273	5	revealed	reveal	VERB
ftr-381	1273	6	that	that	SCONJ
ftr-381	1273	7	,	,	PUNCT
ftr-381	1273	8	even	even	ADV
ftr-381	1273	9	though	though	SCONJ
ftr-381	1273	10	students	student	NOUN
ftr-381	1273	11	generally	generally	ADV
ftr-381	1273	12	favored	favor	VERB
ftr-381	1273	13	compliance	compliance	NOUN
ftr-381	1273	14	,	,	PUNCT
ftr-381	1273	15	even	even	ADV
ftr-381	1273	16	when	when	SCONJ
ftr-381	1273	17	the	the	DET
ftr-381	1273	18	taxes	taxis	NOUN
ftr-381	1273	19	were	be	AUX
ftr-381	1273	20	used	use	VERB
ftr-381	1273	21	for	for	ADP
ftr-381	1273	22	unjust	unjust	ADJ
ftr-381	1273	23	purposes	purpose	NOUN
ftr-381	1273	24	,	,	PUNCT
ftr-381	1273	25	the	the	DET
ftr-381	1273	26	strength	strength	NOUN
ftr-381	1273	27	with	with	ADP
ftr-381	1273	28	which	which	PRON
ftr-381	1273	29	they	they	PRON
ftr-381	1273	30	favored	favor	VERB
ftr-381	1273	31	compliance	compliance	NOUN
ftr-381	1273	32	was	be	AUX
ftr-381	1273	33	far	far	ADV
ftr-381	1273	34	less	less	ADJ
ftr-381	1273	35	than	than	ADP
ftr-381	1273	36	under	under	ADP
ftr-381	1273	37	other	other	ADJ
ftr-381	1273	38	circumstances	circumstance	NOUN
ftr-381	1273	39	.	.	PUNCT
ftr-381	1274	1	i	i	PRON
ftr-381	1274	2	d.	d.	PROPN
ftr-381	1274	3	at	at	ADP
ftr-381	1274	4	26	26	NUM
ftr-381	1274	5	-	-	SYM
ftr-381	1274	6	36	36	NUM
ftr-381	1274	7	.	.	PUNCT
ftr-381	1275	1	this	this	DET
ftr-381	1275	2	finding	finding	NOUN
ftr-381	1275	3	supports	support	VERB
ftr-381	1275	4	the	the	DET
ftr-381	1275	5	notion	notion	NOUN
ftr-381	1275	6	that	that	SCONJ
ftr-381	1275	7	those	those	PRON
ftr-381	1275	8	who	who	PRON
ftr-381	1275	9	tithe	tithe	VERB
ftr-381	1275	10	will	will	AUX
ftr-381	1275	11	have	have	AUX
ftr-381	1275	12	a	a	DET
ftr-381	1275	13	stronger	strong	ADJ
ftr-381	1275	14	compliance	compliance	NOUN
ftr-381	1275	15	norm	norm	NOUN
ftr-381	1275	16	than	than	ADP
ftr-381	1275	17	those	those	PRON
ftr-381	1275	18	who	who	PRON
ftr-381	1275	19	pay	pay	VERB
ftr-381	1275	20	taxes	taxis	NOUN
ftr-381	1275	21	because	because	SCONJ
ftr-381	1275	22	of	of	ADP
ftr-381	1275	23	the	the	DET
ftr-381	1275	24	ability	ability	NOUN
ftr-381	1275	25	to	to	PART
ftr-381	1275	26	control	control	VERB
ftr-381	1275	27	what	what	PRON
ftr-381	1275	28	the	the	DET
ftr-381	1275	29	money	money	NOUN
ftr-381	1275	30	is	be	AUX
ftr-381	1275	31	spent	spend	VERB
ftr-381	1275	32	on	on	ADP
ftr-381	1275	33	.	.	PUNCT
ftr-381	1276	1	190	190	NUM
ftr-381	1276	2	.	.	PUNCT
ftr-381	1277	1	gordon	gordon	PROPN
ftr-381	1277	2	cohn	cohn	PROPN
ftr-381	1277	3	,	,	PUNCT
ftr-381	1277	4	the	the	DET
ftr-381	1277	5	jewish	jewish	ADJ
ftr-381	1277	6	view	view	NOUN
ftr-381	1277	7	on	on	ADP
ftr-381	1277	8	paying	pay	VERB
ftr-381	1277	9	taxes	taxis	NOUN
ftr-381	1277	10	,	,	PUNCT
ftr-381	1277	11	journal	journal	NOUN
ftr-381	1277	12	of	of	ADP
ftr-381	1277	13	accounting	accounting	NOUN
ftr-381	1277	14	,	,	PUNCT
ftr-381	1277	15	ethics	ethic	NOUN
ftr-381	1277	16	&	&	CCONJ
ftr-381	1277	17	public	public	ADJ
ftr-381	1277	18	policy	policy	NOUN
ftr-381	1277	19	1(2	1(2	NUM
ftr-381	1277	20	)	)	PUNCT
ftr-381	1277	21	109	109	NUM
ftr-381	1277	22	-	-	SYM
ftr-381	1277	23	120	120	NUM
ftr-381	1277	24	(	(	PUNCT
ftr-381	1277	25	1998	1998	NUM
ftr-381	1277	26	)	)	PUNCT
ftr-381	1277	27	;	;	PUNCT
ftr-381	1277	28	meir	meir	PROPN
ftr-381	1277	29	tamari	tamari	NOUN
ftr-381	1277	30	,	,	PUNCT
ftr-381	1277	31	ethical	ethical	ADJ
ftr-381	1277	32	issues	issue	NOUN
ftr-381	1277	33	in	in	ADP
ftr-381	1277	34	tax	tax	NOUN
ftr-381	1277	35	evasion	evasion	NOUN
ftr-381	1277	36	:	:	PUNCT
ftr-381	1277	37	a	a	DET
ftr-381	1277	38	jewish	jewish	ADJ
ftr-381	1277	39	perspective	perspective	NOUN
ftr-381	1277	40	,	,	PUNCT
ftr-381	1277	41	journal	journal	NOUN
ftr-381	1277	42	of	of	ADP
ftr-381	1277	43	accounting	accounting	NOUN
ftr-381	1277	44	,	,	PUNCT
ftr-381	1277	45	ethics	ethic	NOUN
ftr-381	1277	46	&	&	CCONJ
ftr-381	1277	47	public	public	ADJ
ftr-381	1277	48	policy	policy	NOUN
ftr-381	1277	49	,	,	PUNCT
ftr-381	1277	50	1(2	1(2	NUM
ftr-381	1277	51	)	)	PUNCT
ftr-381	1277	52	121	121	NUM
ftr-381	1277	53	-	-	SYM
ftr-381	1277	54	132	132	NUM
ftr-381	1277	55	(	(	PUNCT
ftr-381	1277	56	1998	1998	NUM
ftr-381	1277	57	)	)	PUNCT
ftr-381	1277	58	.	.	PUNCT
ftr-381	1278	1	191	191	X
ftr-381	1278	2	.	.	PUNCT
ftr-381	1279	1	this	this	PRON
ftr-381	1279	2	is	be	AUX
ftr-381	1279	3	not	not	PART
ftr-381	1279	4	to	to	PART
ftr-381	1279	5	say	say	VERB
ftr-381	1279	6	that	that	SCONJ
ftr-381	1279	7	every	every	DET
ftr-381	1279	8	religious	religious	ADJ
ftr-381	1279	9	jew	jew	NOUN
ftr-381	1279	10	gladly	gladly	ADV
ftr-381	1279	11	gives	give	VERB
ftr-381	1279	12	away	away	ADP
ftr-381	1279	13	up	up	ADP
ftr-381	1279	14	to	to	PART
ftr-381	1279	15	20	20	NUM
ftr-381	1279	16	%	%	NOUN
ftr-381	1279	17	of	of	ADP
ftr-381	1279	18	his	his	PRON
ftr-381	1279	19	income	income	NOUN
ftr-381	1279	20	annually	annually	ADV
ftr-381	1279	21	and	and	CCONJ
ftr-381	1279	22	that	that	SCONJ
ftr-381	1279	23	there	there	PRON
ftr-381	1279	24	is	be	VERB
ftr-381	1279	25	no	no	DET
ftr-381	1279	26	avoidance	avoidance	NOUN
ftr-381	1279	27	behavior	behavior	NOUN
ftr-381	1279	28	.	.	PUNCT
ftr-381	1280	1	the	the	DET
ftr-381	1280	2	responsa	responsa	ADJ
ftr-381	1280	3	literature	literature	NOUN
ftr-381	1280	4	deals	deal	NOUN
ftr-381	1280	5	with	with	ADP
ftr-381	1280	6	many	many	ADJ
ftr-381	1280	7	questions	question	NOUN
ftr-381	1280	8	aimed	aim	VERB
ftr-381	1280	9	at	at	ADP
ftr-381	1280	10	determining	determine	VERB
ftr-381	1280	11	precisely	precisely	ADV
ftr-381	1280	12	what	what	PRON
ftr-381	1280	13	the	the	DET
ftr-381	1280	14	obligation	obligation	NOUN
ftr-381	1280	15	entails	entail	VERB
ftr-381	1280	16	,	,	PUNCT
ftr-381	1280	17	and	and	CCONJ
ftr-381	1280	18	it	it	PRON
ftr-381	1280	19	can	can	AUX
ftr-381	1280	20	be	be	AUX
ftr-381	1280	21	assumed	assume	VERB
ftr-381	1280	22	that	that	SCONJ
ftr-381	1280	23	many	many	ADJ
ftr-381	1280	24	of	of	ADP
ftr-381	1280	25	these	these	DET
ftr-381	1280	26	questions	question	NOUN
ftr-381	1280	27	stem	stem	VERB
ftr-381	1280	28	from	from	ADP
ftr-381	1280	29	a	a	DET
ftr-381	1280	30	desire	desire	NOUN
ftr-381	1280	31	to	to	PART
ftr-381	1280	32	do	do	AUX
ftr-381	1280	33	what	what	PRON
ftr-381	1280	34	is	be	AUX
ftr-381	1280	35	required	require	VERB
ftr-381	1280	36	and	and	CCONJ
ftr-381	1280	37	no	no	PRON
ftr-381	1280	38	more	more	ADJ
ftr-381	1280	39	.	.	PUNCT
ftr-381	1281	1	however	however	ADV
ftr-381	1281	2	,	,	PUNCT
ftr-381	1281	3	once	once	SCONJ
ftr-381	1281	4	the	the	DET
ftr-381	1281	5	rules	rule	NOUN
ftr-381	1281	6	are	be	AUX
ftr-381	1281	7	known	know	VERB
ftr-381	1281	8	,	,	PUNCT
ftr-381	1281	9	the	the	DET
ftr-381	1281	10	likelihood	likelihood	NOUN
ftr-381	1281	11	of	of	ADP
ftr-381	1281	12	outright	outright	ADJ
ftr-381	1281	13	cheating	cheating	NOUN
ftr-381	1281	14	is	be	AUX
ftr-381	1281	15	less	less	ADJ
ftr-381	1281	16	than	than	ADP
ftr-381	1281	17	what	what	PRON
ftr-381	1281	18	one	one	PRON
ftr-381	1281	19	would	would	AUX
ftr-381	1281	20	expect	expect	VERB
ftr-381	1281	21	in	in	ADP
ftr-381	1281	22	civil	civil	ADJ
ftr-381	1281	23	taxation	taxation	NOUN
ftr-381	1281	24	.	.	PUNCT
ftr-381	1282	1	to	to	ADP
ftr-381	1282	2	their	their	PRON
ftr-381	1282	3	financial	financial	ADJ
ftr-381	1282	4	self	self	NOUN
ftr-381	1282	5	-	-	PUNCT
ftr-381	1282	6	interest	interest	NOUN
ftr-381	1282	7	.	.	PUNCT
ftr-381	1283	1	while	while	SCONJ
ftr-381	1283	2	this	this	DET
ftr-381	1283	3	study	study	NOUN
ftr-381	1283	4	focuses	focus	VERB
ftr-381	1283	5	on	on	ADP
ftr-381	1283	6	mormons	mormon	NOUN
ftr-381	1283	7	,	,	PUNCT
ftr-381	1283	8	nothing187	nothing187	PROPN
ftr-381	1283	9	about	about	ADP
ftr-381	1283	10	it	it	PRON
ftr-381	1283	11	suggests	suggest	VERB
ftr-381	1283	12	that	that	SCONJ
ftr-381	1283	13	this	this	DET
ftr-381	1283	14	finding	finding	NOUN
ftr-381	1283	15	would	would	AUX
ftr-381	1283	16	be	be	AUX
ftr-381	1283	17	specific	specific	ADJ
ftr-381	1283	18	to	to	ADP
ftr-381	1283	19	mormons	mormon	NOUN
ftr-381	1283	20	.	.	PUNCT
ftr-381	1284	1	a	a	DET
ftr-381	1284	2	second	second	ADJ
ftr-381	1284	3	study	study	NOUN
ftr-381	1284	4	,	,	PUNCT
ftr-381	1284	5	this	this	DET
ftr-381	1284	6	time	time	NOUN
ftr-381	1284	7	of	of	ADP
ftr-381	1284	8	jewish	jewish	ADJ
ftr-381	1284	9	attitudes	attitude	NOUN
ftr-381	1284	10	towards	towards	ADP
ftr-381	1284	11	tax	tax	NOUN
ftr-381	1284	12	evasion	evasion	NOUN
ftr-381	1284	13	,	,	PUNCT
ftr-381	1284	14	strongly	strongly	ADV
ftr-381	1284	15	supports	support	VERB
ftr-381	1284	16	the	the	DET
ftr-381	1284	17	conclusion	conclusion	NOUN
ftr-381	1284	18	that	that	SCONJ
ftr-381	1284	19	the	the	DET
ftr-381	1284	20	compliance	compliance	NOUN
ftr-381	1284	21	norm	norm	NOUN
ftr-381	1284	22	among	among	ADP
ftr-381	1284	23	religious	religious	ADJ
ftr-381	1284	24	jews	jews	PROPN
ftr-381	1284	25	is	be	AUX
ftr-381	1284	26	quite	quite	ADV
ftr-381	1284	27	strong	strong	ADJ
ftr-381	1284	28	.	.	PUNCT
ftr-381	1285	1	robert	robert	PROPN
ftr-381	1285	2	mcgee	mcgee	PROPN
ftr-381	1285	3	and	and	CCONJ
ftr-381	1285	4	gordon	gordon	PROPN
ftr-381	1285	5	cohn	cohn	PROPN
ftr-381	1285	6	conducted	conduct	VERB
ftr-381	1285	7	a	a	DET
ftr-381	1285	8	survey	survey	NOUN
ftr-381	1285	9	of	of	ADP
ftr-381	1285	10	orthodox	orthodox	ADJ
ftr-381	1285	11	jewish	jewish	ADJ
ftr-381	1285	12	students	student	NOUN
ftr-381	1285	13	at	at	ADP
ftr-381	1285	14	a	a	DET
ftr-381	1285	15	branch	branch	NOUN
ftr-381	1285	16	of	of	ADP
ftr-381	1285	17	tuoro	tuoro	PROPN
ftr-381	1285	18	college	college	NOUN
ftr-381	1285	19	in	in	ADP
ftr-381	1285	20	new	new	PROPN
ftr-381	1285	21	york	york	PROPN
ftr-381	1285	22	.	.	PUNCT
ftr-381	1286	1	they188	they188	PROPN
ftr-381	1286	2	found	find	VERB
ftr-381	1286	3	that	that	SCONJ
ftr-381	1286	4	,	,	PUNCT
ftr-381	1286	5	these	these	DET
ftr-381	1286	6	students	student	NOUN
ftr-381	1286	7	were	be	AUX
ftr-381	1286	8	strongly	strongly	ADV
ftr-381	1286	9	opposed	oppose	VERB
ftr-381	1286	10	to	to	ADP
ftr-381	1286	11	tax	tax	NOUN
ftr-381	1286	12	evasion	evasion	NOUN
ftr-381	1286	13	,	,	PUNCT
ftr-381	1286	14	even	even	ADV
ftr-381	1286	15	where	where	SCONJ
ftr-381	1286	16	the	the	DET
ftr-381	1286	17	taxes	taxis	NOUN
ftr-381	1286	18	were	be	AUX
ftr-381	1286	19	used	use	VERB
ftr-381	1286	20	for	for	ADP
ftr-381	1286	21	unjust	unjust	ADJ
ftr-381	1286	22	purposes	purpose	NOUN
ftr-381	1286	23	.	.	PUNCT
ftr-381	1287	1	this	this	DET
ftr-381	1287	2	empirical	empirical	ADJ
ftr-381	1287	3	finding	finding	NOUN
ftr-381	1287	4	is	be	AUX
ftr-381	1287	5	consistent	consistent	ADJ
ftr-381	1287	6	with189	with189	PROPN
ftr-381	1287	7	the	the	DET
ftr-381	1287	8	opinions	opinion	NOUN
ftr-381	1287	9	of	of	ADP
ftr-381	1287	10	two	two	NUM
ftr-381	1287	11	seminal	seminal	ADJ
ftr-381	1287	12	articles	article	NOUN
ftr-381	1287	13	describing	describe	VERB
ftr-381	1287	14	jewish	jewish	ADJ
ftr-381	1287	15	ethics	ethic	NOUN
ftr-381	1287	16	of	of	ADP
ftr-381	1287	17	tax	tax	NOUN
ftr-381	1287	18	evasion	evasion	NOUN
ftr-381	1287	19	from	from	ADP
ftr-381	1287	20	a	a	DET
ftr-381	1287	21	theoretical	theoretical	ADJ
ftr-381	1287	22	perspective	perspective	NOUN
ftr-381	1287	23	.	.	PUNCT
ftr-381	1288	1	while	while	SCONJ
ftr-381	1288	2	compliance	compliance	NOUN
ftr-381	1288	3	with	with	ADP
ftr-381	1288	4	the	the	DET
ftr-381	1288	5	obligation	obligation	NOUN
ftr-381	1288	6	to	to	PART
ftr-381	1288	7	pay	pay	VERB
ftr-381	1288	8	state190	state190	PROPN
ftr-381	1288	9	taxes	taxis	NOUN
ftr-381	1288	10	is	be	AUX
ftr-381	1288	11	different	different	ADJ
ftr-381	1288	12	from	from	ADP
ftr-381	1288	13	compliance	compliance	NOUN
ftr-381	1288	14	with	with	ADP
ftr-381	1288	15	the	the	DET
ftr-381	1288	16	tithing	tithing	NOUN
ftr-381	1288	17	obligation	obligation	NOUN
ftr-381	1288	18	,	,	PUNCT
ftr-381	1288	19	it	it	PRON
ftr-381	1288	20	is	be	AUX
ftr-381	1288	21	hard	hard	ADJ
ftr-381	1288	22	to	to	PART
ftr-381	1288	23	imagine	imagine	VERB
ftr-381	1288	24	that	that	SCONJ
ftr-381	1288	25	the	the	DET
ftr-381	1288	26	compliance	compliance	NOUN
ftr-381	1288	27	norm	norm	NOUN
ftr-381	1288	28	would	would	AUX
ftr-381	1288	29	differ	differ	VERB
ftr-381	1288	30	significantly.191	significantly.191	NOUN
ftr-381	1288	31	the	the	DET
ftr-381	1288	32	net	net	ADJ
ftr-381	1288	33	effect	effect	NOUN
ftr-381	1288	34	of	of	ADP
ftr-381	1288	35	these	these	DET
ftr-381	1288	36	differences	difference	NOUN
ftr-381	1288	37	in	in	ADP
ftr-381	1288	38	compliance	compliance	NOUN
ftr-381	1288	39	norms	norm	NOUN
ftr-381	1288	40	on	on	ADP
ftr-381	1288	41	the	the	DET
ftr-381	1288	42	development	development	NOUN
ftr-381	1288	43	of	of	ADP
ftr-381	1288	44	the	the	DET
ftr-381	1288	45	law	law	NOUN
ftr-381	1288	46	is	be	AUX
ftr-381	1288	47	that	that	SCONJ
ftr-381	1288	48	the	the	DET
ftr-381	1288	49	laws	law	NOUN
ftr-381	1288	50	of	of	ADP
ftr-381	1288	51	tithing	tithe	VERB
ftr-381	1288	52	more	more	ADV
ftr-381	1288	53	closely	closely	ADV
ftr-381	1288	54	mirror	mirror	NOUN
ftr-381	1288	55	ideal	ideal	ADJ
ftr-381	1288	56	or	or	CCONJ
ftr-381	1288	57	theortical	theortical	ADJ
ftr-381	1288	58	constructs	construct	NOUN
ftr-381	1288	59	of	of	ADP
ftr-381	1288	60	income	income	NOUN
ftr-381	1288	61	than	than	ADP
ftr-381	1288	62	the	the	DET
ftr-381	1288	63	federal	federal	ADJ
ftr-381	1288	64	tax	tax	NOUN
ftr-381	1288	65	counterparts	counterpart	NOUN
ftr-381	1288	66	.	.	PUNCT
ftr-381	1289	1	jewish	jewish	ADJ
ftr-381	1289	2	authorities	authority	NOUN
ftr-381	1289	3	can	can	AUX
ftr-381	1289	4	entrust	entrust	VERB
ftr-381	1289	5	to	to	ADP
ftr-381	1289	6	those	those	PRON
ftr-381	1289	7	who	who	PRON
ftr-381	1289	8	tithe	tithe	DET
ftr-381	1289	9	signfiicant	signfiicant	ADJ
ftr-381	1289	10	discretion	discretion	NOUN
ftr-381	1289	11	to	to	PART
ftr-381	1289	12	determine	determine	VERB
ftr-381	1289	13	what	what	PRON
ftr-381	1289	14	constitutes	constitute	VERB
ftr-381	1289	15	income	income	NOUN
ftr-381	1289	16	or	or	CCONJ
ftr-381	1289	17	whether	whether	SCONJ
ftr-381	1289	18	they	they	PRON
ftr-381	1289	19	are	be	AUX
ftr-381	1289	20	entitled	entitle	VERB
ftr-381	1289	21	to	to	ADP
ftr-381	1289	22	a	a	DET
ftr-381	1289	23	deduction	deduction	NOUN
ftr-381	1289	24	.	.	PUNCT
ftr-381	1290	1	thus	thus	ADV
ftr-381	1290	2	,	,	PUNCT
ftr-381	1290	3	the	the	DET
ftr-381	1290	4	extensive	extensive	ADJ
ftr-381	1290	5	use	use	NOUN
ftr-381	1290	6	of	of	ADP
ftr-381	1290	7	intent	intent	NOUN
ftr-381	1290	8	-	-	PUNCT
ftr-381	1290	9	based	base	VERB
ftr-381	1290	10	rules	rule	NOUN
ftr-381	1290	11	.	.	PUNCT
ftr-381	1291	1	in	in	ADP
ftr-381	1291	2	contrast	contrast	NOUN
ftr-381	1291	3	,	,	PUNCT
ftr-381	1291	4	federal	federal	ADJ
ftr-381	1291	5	tax	tax	NOUN
ftr-381	1291	6	authorities	authority	NOUN
ftr-381	1291	7	routinely	routinely	ADV
ftr-381	1291	8	act	act	VERB
ftr-381	1291	9	to	to	PART
ftr-381	1291	10	remove	remove	VERB
ftr-381	1291	11	discretion	discretion	NOUN
ftr-381	1291	12	and	and	CCONJ
ftr-381	1291	13	craft	craft	NOUN
ftr-381	1291	14	rules	rule	NOUN
ftr-381	1291	15	that	that	PRON
ftr-381	1291	16	are	be	AUX
ftr-381	1291	17	easy	easy	ADJ
ftr-381	1291	18	to	to	PART
ftr-381	1291	19	administer	administer	VERB
ftr-381	1291	20	,	,	PUNCT
ftr-381	1291	21	causing	cause	VERB
ftr-381	1291	22	the	the	DET
ftr-381	1291	23	federal	federal	ADJ
ftr-381	1291	24	tax	tax	NOUN
ftr-381	1291	25	definition	definition	NOUN
ftr-381	1291	26	of	of	ADP
ftr-381	1291	27	income	income	NOUN
ftr-381	1291	28	to	to	PART
ftr-381	1291	29	deviate	deviate	VERB
ftr-381	1291	30	signfiicantly	signfiicantly	ADV
ftr-381	1291	31	from	from	ADP
ftr-381	1291	32	ideal	ideal	ADJ
ftr-381	1291	33	notions	notion	NOUN
ftr-381	1291	34	of	of	ADP
ftr-381	1291	35	income	income	NOUN
ftr-381	1291	36	.	.	PUNCT
ftr-381	1292	1	202	202	NUM
ftr-381	1292	2	florida	florida	PROPN
ftr-381	1292	3	tax	tax	NOUN
ftr-381	1292	4	review	review	NOUN
ftr-381	1292	5	[	[	X
ftr-381	1292	6	vol	vol	NOUN
ftr-381	1292	7	.	.	NOUN
ftr-381	1292	8	8:1	8:1	NUM
ftr-381	1292	9	192	192	NUM
ftr-381	1292	10	.	.	PUNCT
ftr-381	1293	1	for	for	ADP
ftr-381	1293	2	instance	instance	NOUN
ftr-381	1293	3	,	,	PUNCT
ftr-381	1293	4	in	in	ADP
ftr-381	1293	5	comparing	compare	VERB
ftr-381	1293	6	the	the	DET
ftr-381	1293	7	relative	relative	ADJ
ftr-381	1293	8	complexity	complexity	NOUN
ftr-381	1293	9	of	of	ADP
ftr-381	1293	10	u.s	u.s	PROPN
ftr-381	1293	11	.	.	PROPN
ftr-381	1293	12	and	and	CCONJ
ftr-381	1293	13	european	european	ADJ
ftr-381	1293	14	tax	tax	NOUN
ftr-381	1293	15	law	law	NOUN
ftr-381	1293	16	,	,	PUNCT
ftr-381	1293	17	thuronyi	thuronyi	PROPN
ftr-381	1293	18	has	have	AUX
ftr-381	1293	19	noted	note	VERB
ftr-381	1293	20	that	that	SCONJ
ftr-381	1293	21	the	the	DET
ftr-381	1293	22	relative	relative	ADJ
ftr-381	1293	23	lack	lack	NOUN
ftr-381	1293	24	of	of	ADP
ftr-381	1293	25	party	party	NOUN
ftr-381	1293	26	discipline	discipline	NOUN
ftr-381	1293	27	in	in	ADP
ftr-381	1293	28	the	the	DET
ftr-381	1293	29	u.s	u.s	PROPN
ftr-381	1293	30	.	.	PROPN
ftr-381	1293	31	and	and	CCONJ
ftr-381	1293	32	the	the	DET
ftr-381	1293	33	power	power	NOUN
ftr-381	1293	34	afforded	afford	VERB
ftr-381	1293	35	to	to	ADP
ftr-381	1293	36	individual	individual	ADJ
ftr-381	1293	37	legislators	legislator	NOUN
ftr-381	1293	38	,	,	PUNCT
ftr-381	1293	39	either	either	CCONJ
ftr-381	1293	40	by	by	ADP
ftr-381	1293	41	virtue	virtue	NOUN
ftr-381	1293	42	of	of	ADP
ftr-381	1293	43	committee	committee	NOUN
ftr-381	1293	44	participation	participation	NOUN
ftr-381	1293	45	or	or	CCONJ
ftr-381	1293	46	through	through	ADP
ftr-381	1293	47	the	the	DET
ftr-381	1293	48	loose	loose	ADJ
ftr-381	1293	49	legislative	legislative	ADJ
ftr-381	1293	50	process	process	NOUN
ftr-381	1293	51	,	,	PUNCT
ftr-381	1293	52	may	may	AUX
ftr-381	1293	53	well	well	ADV
ftr-381	1293	54	account	account	VERB
ftr-381	1293	55	for	for	ADP
ftr-381	1293	56	the	the	DET
ftr-381	1293	57	relative	relative	ADJ
ftr-381	1293	58	complexity	complexity	NOUN
ftr-381	1293	59	of	of	ADP
ftr-381	1293	60	u.s	u.s	PROPN
ftr-381	1293	61	.	.	PROPN
ftr-381	1293	62	law	law	PROPN
ftr-381	1293	63	.	.	PUNCT
ftr-381	1294	1	thuronyi	thuronyi	PROPN
ftr-381	1294	2	,	,	PUNCT
ftr-381	1294	3	supra	supra	PROPN
ftr-381	1294	4	note	note	NOUN
ftr-381	1294	5	9	9	NUM
ftr-381	1294	6	at	at	ADP
ftr-381	1294	7	20	20	NUM
ftr-381	1294	8	.	.	PUNCT
ftr-381	1295	1	shaviro	shaviro	NOUN
ftr-381	1295	2	reaches	reach	VERB
ftr-381	1295	3	a	a	DET
ftr-381	1295	4	similar	similar	ADJ
ftr-381	1295	5	conclusion	conclusion	NOUN
ftr-381	1295	6	in	in	ADP
ftr-381	1295	7	his	his	PRON
ftr-381	1295	8	effort	effort	NOUN
ftr-381	1295	9	to	to	PART
ftr-381	1295	10	assess	assess	VERB
ftr-381	1295	11	whether	whether	SCONJ
ftr-381	1295	12	a	a	DET
ftr-381	1295	13	consumption	consumption	NOUN
ftr-381	1295	14	tax	tax	NOUN
ftr-381	1295	15	capable	capable	ADJ
ftr-381	1295	16	of	of	ADP
ftr-381	1295	17	passage	passage	NOUN
ftr-381	1295	18	in	in	ADP
ftr-381	1295	19	the	the	DET
ftr-381	1295	20	current	current	ADJ
ftr-381	1295	21	political	political	ADJ
ftr-381	1295	22	climate	climate	NOUN
ftr-381	1295	23	will	will	AUX
ftr-381	1295	24	be	be	AUX
ftr-381	1295	25	as	as	ADV
ftr-381	1295	26	simple	simple	ADJ
ftr-381	1295	27	as	as	SCONJ
ftr-381	1295	28	consumption	consumption	NOUN
ftr-381	1295	29	tax	tax	NOUN
ftr-381	1295	30	proponents	proponent	NOUN
ftr-381	1295	31	suggest	suggest	VERB
ftr-381	1295	32	.	.	PUNCT
ftr-381	1296	1	his	his	PRON
ftr-381	1296	2	pessimistic	pessimistic	ADJ
ftr-381	1296	3	conclusion	conclusion	NOUN
ftr-381	1296	4	is	be	AUX
ftr-381	1296	5	that	that	SCONJ
ftr-381	1296	6	sufficient	sufficient	ADJ
ftr-381	1296	7	political	political	ADJ
ftr-381	1296	8	pressures	pressure	NOUN
ftr-381	1296	9	exist	exist	VERB
ftr-381	1296	10	such	such	ADJ
ftr-381	1296	11	that	that	SCONJ
ftr-381	1296	12	any	any	DET
ftr-381	1296	13	consumption	consumption	NOUN
ftr-381	1296	14	tax	tax	NOUN
ftr-381	1296	15	that	that	PRON
ftr-381	1296	16	results	result	VERB
ftr-381	1296	17	from	from	ADP
ftr-381	1296	18	the	the	DET
ftr-381	1296	19	legislative	legislative	ADJ
ftr-381	1296	20	process	process	NOUN
ftr-381	1296	21	will	will	AUX
ftr-381	1296	22	deviate	deviate	VERB
ftr-381	1296	23	significantly	significantly	ADV
ftr-381	1296	24	from	from	ADP
ftr-381	1296	25	an	an	DET
ftr-381	1296	26	ideal	ideal	ADJ
ftr-381	1296	27	consumption	consumption	NOUN
ftr-381	1296	28	tax	tax	NOUN
ftr-381	1296	29	and	and	CCONJ
ftr-381	1296	30	that	that	SCONJ
ftr-381	1296	31	such	such	ADJ
ftr-381	1296	32	deviations	deviation	NOUN
ftr-381	1296	33	will	will	AUX
ftr-381	1296	34	be	be	AUX
ftr-381	1296	35	the	the	DET
ftr-381	1296	36	source	source	NOUN
ftr-381	1296	37	of	of	ADP
ftr-381	1296	38	significant	significant	ADJ
ftr-381	1296	39	complexity	complexity	NOUN
ftr-381	1296	40	.	.	PUNCT
ftr-381	1297	1	daniel	daniel	PROPN
ftr-381	1297	2	shaviro	shaviro	PROPN
ftr-381	1297	3	,	,	PUNCT
ftr-381	1297	4	simplifying	simplify	VERB
ftr-381	1297	5	assumptions	assumption	NOUN
ftr-381	1297	6	:	:	PUNCT
ftr-381	1297	7	how	how	SCONJ
ftr-381	1297	8	might	might	AUX
ftr-381	1297	9	the	the	DET
ftr-381	1297	10	politics	politic	NOUN
ftr-381	1297	11	of	of	ADP
ftr-381	1297	12	consumption	consumption	NOUN
ftr-381	1297	13	tax	tax	NOUN
ftr-381	1297	14	reform	reform	NOUN
ftr-381	1297	15	affect	affect	VERB
ftr-381	1297	16	(	(	PUNCT
ftr-381	1297	17	impair	impair	PROPN
ftr-381	1297	18	)	)	PUNCT
ftr-381	1297	19	the	the	DET
ftr-381	1297	20	end	end	NOUN
ftr-381	1297	21	product	product	NOUN
ftr-381	1297	22	?	?	PUNCT
ftr-381	1298	1	(	(	PUNCT
ftr-381	1298	2	april	april	PROPN
ftr-381	1298	3	2006	2006	NUM
ftr-381	1298	4	)	)	PUNCT
ftr-381	1298	5	.	.	PUNCT
ftr-381	1299	1	(	(	PUNCT
ftr-381	1299	2	nyu	nyu	PROPN
ftr-381	1299	3	,	,	PUNCT
ftr-381	1299	4	law	law	NOUN
ftr-381	1299	5	and	and	CCONJ
ftr-381	1299	6	econ	econ	PROPN
ftr-381	1299	7	.	.	PUNCT
ftr-381	1300	1	research	research	NOUN
ftr-381	1300	2	paper	paper	PROPN
ftr-381	1300	3	no	no	NOUN
ftr-381	1300	4	.	.	PROPN
ftr-381	1300	5	0617	0617	NUM
ftr-381	1300	6	,	,	PUNCT
ftr-381	1300	7	2006	2006	NUM
ftr-381	1300	8	)	)	PUNCT
ftr-381	1300	9	,	,	PUNCT
ftr-381	1300	10	at	at	ADP
ftr-381	1300	11	ssrn	ssrn	NOUN
ftr-381	1300	12	:	:	PUNCT
ftr-381	1301	1	http://ssrn.com/abstract=896160	http://ssrn.com/abstract=896160	NOUN
ftr-381	1301	2	.	.	NOUN
ftr-381	1301	3	193	193	NUM
ftr-381	1301	4	.	.	PUNCT
ftr-381	1302	1	for	for	ADP
ftr-381	1302	2	instance	instance	NOUN
ftr-381	1302	3	,	,	PUNCT
ftr-381	1302	4	congress	congress	PROPN
ftr-381	1302	5	has	have	AUX
ftr-381	1302	6	expressly	expressly	ADV
ftr-381	1302	7	prohibited	prohibit	VERB
ftr-381	1302	8	a	a	DET
ftr-381	1302	9	deduction	deduction	NOUN
ftr-381	1302	10	for	for	ADP
ftr-381	1302	11	the	the	DET
ftr-381	1302	12	first	first	ADJ
ftr-381	1302	13	phone	phone	NOUN
ftr-381	1302	14	line	line	NOUN
ftr-381	1302	15	into	into	ADP
ftr-381	1302	16	a	a	DET
ftr-381	1302	17	house	house	NOUN
ftr-381	1302	18	,	,	PUNCT
ftr-381	1302	19	even	even	ADV
ftr-381	1302	20	if	if	SCONJ
ftr-381	1302	21	it	it	PRON
ftr-381	1302	22	is	be	AUX
ftr-381	1302	23	used	use	VERB
ftr-381	1302	24	for	for	ADP
ftr-381	1302	25	business	business	NOUN
ftr-381	1302	26	purposes	purpose	NOUN
ftr-381	1302	27	.	.	PUNCT
ftr-381	1303	1	irc	irc	PROPN
ftr-381	1303	2	§	§	PROPN
ftr-381	1303	3	262(b	262(b	PROPN
ftr-381	1303	4	)	)	PUNCT
ftr-381	1303	5	.	.	PUNCT
ftr-381	1304	1	194	194	NUM
ftr-381	1304	2	.	.	PUNCT
ftr-381	1305	1	deut	deut	NOUN
ftr-381	1305	2	.	.	PUNCT
ftr-381	1305	3	4:2	4:2	NUM
ftr-381	1305	4	.	.	PUNCT
ftr-381	1306	1	b.	b.	VERB
ftr-381	1307	1	the	the	DET
ftr-381	1307	2	effect	effect	NOUN
ftr-381	1307	3	of	of	ADP
ftr-381	1307	4	the	the	DET
ftr-381	1307	5	legal	legal	ADJ
ftr-381	1307	6	system	system	NOUN
ftr-381	1307	7	on	on	ADP
ftr-381	1307	8	the	the	DET
ftr-381	1307	9	development	development	NOUN
ftr-381	1307	10	of	of	ADP
ftr-381	1307	11	tax	tax	NOUN
ftr-381	1307	12	law	law	NOUN
ftr-381	1307	13	several	several	ADJ
ftr-381	1307	14	scholars	scholar	NOUN
ftr-381	1307	15	have	have	AUX
ftr-381	1307	16	noted	note	VERB
ftr-381	1307	17	that	that	SCONJ
ftr-381	1307	18	the	the	DET
ftr-381	1307	19	structure	structure	NOUN
ftr-381	1307	20	and	and	CCONJ
ftr-381	1307	21	characteristics	characteristic	NOUN
ftr-381	1307	22	of	of	ADP
ftr-381	1307	23	a	a	DET
ftr-381	1307	24	legal	legal	ADJ
ftr-381	1307	25	system	system	NOUN
ftr-381	1307	26	,	,	PUNCT
ftr-381	1307	27	as	as	ADV
ftr-381	1307	28	well	well	ADV
ftr-381	1307	29	as	as	ADP
ftr-381	1307	30	the	the	DET
ftr-381	1307	31	politics	politics	NOUN
ftr-381	1307	32	attendant	attendant	NOUN
ftr-381	1307	33	to	to	ADP
ftr-381	1307	34	it	it	PRON
ftr-381	1307	35	,	,	PUNCT
ftr-381	1307	36	can	can	AUX
ftr-381	1307	37	have	have	VERB
ftr-381	1307	38	a	a	DET
ftr-381	1307	39	significant	significant	ADJ
ftr-381	1307	40	impact	impact	NOUN
ftr-381	1307	41	on	on	ADP
ftr-381	1307	42	the	the	DET
ftr-381	1307	43	formation	formation	NOUN
ftr-381	1307	44	of	of	ADP
ftr-381	1307	45	the	the	DET
ftr-381	1307	46	law	law	NOUN
ftr-381	1307	47	.	.	PUNCT
ftr-381	1308	1	such	such	ADJ
ftr-381	1308	2	effects	effect	NOUN
ftr-381	1308	3	can	can	AUX
ftr-381	1308	4	readily	readily	ADV
ftr-381	1308	5	be	be	AUX
ftr-381	1308	6	seen	see	VERB
ftr-381	1308	7	in	in	ADP
ftr-381	1308	8	the	the	DET
ftr-381	1308	9	tithing	tithing	NOUN
ftr-381	1308	10	and192	and192	PROPN
ftr-381	1308	11	tax	tax	NOUN
ftr-381	1308	12	rules	rule	NOUN
ftr-381	1308	13	compared	compare	VERB
ftr-381	1308	14	above	above	ADV
ftr-381	1308	15	.	.	PUNCT
ftr-381	1309	1	at	at	ADP
ftr-381	1309	2	the	the	DET
ftr-381	1309	3	same	same	ADJ
ftr-381	1309	4	time	time	NOUN
ftr-381	1309	5	,	,	PUNCT
ftr-381	1309	6	despite	despite	SCONJ
ftr-381	1309	7	significant	significant	ADJ
ftr-381	1309	8	differences	difference	NOUN
ftr-381	1309	9	in	in	ADP
ftr-381	1309	10	structure	structure	NOUN
ftr-381	1309	11	and	and	CCONJ
ftr-381	1309	12	underlying	underlying	ADJ
ftr-381	1309	13	legal	legal	ADJ
ftr-381	1309	14	authorities	authority	NOUN
ftr-381	1309	15	,	,	PUNCT
ftr-381	1309	16	because	because	SCONJ
ftr-381	1309	17	the	the	DET
ftr-381	1309	18	policies	policy	NOUN
ftr-381	1309	19	underlying	underlie	VERB
ftr-381	1309	20	the	the	DET
ftr-381	1309	21	rules	rule	NOUN
ftr-381	1309	22	are	be	AUX
ftr-381	1309	23	often	often	ADV
ftr-381	1309	24	similar	similar	ADJ
ftr-381	1309	25	,	,	PUNCT
ftr-381	1309	26	the	the	DET
ftr-381	1309	27	legal	legal	ADJ
ftr-381	1309	28	analysis	analysis	NOUN
ftr-381	1309	29	is	be	AUX
ftr-381	1309	30	often	often	ADV
ftr-381	1309	31	similar	similar	ADJ
ftr-381	1309	32	,	,	PUNCT
ftr-381	1309	33	and	and	CCONJ
ftr-381	1309	34	significant	significant	ADJ
ftr-381	1309	35	convergence	convergence	NOUN
ftr-381	1309	36	of	of	ADP
ftr-381	1309	37	the	the	DET
ftr-381	1309	38	laws	law	NOUN
ftr-381	1309	39	is	be	AUX
ftr-381	1309	40	possible	possible	ADJ
ftr-381	1309	41	.	.	PUNCT
ftr-381	1310	1	this	this	DET
ftr-381	1310	2	part	part	NOUN
ftr-381	1310	3	begins	begin	VERB
ftr-381	1310	4	by	by	ADP
ftr-381	1310	5	outlining	outline	VERB
ftr-381	1310	6	the	the	DET
ftr-381	1310	7	major	major	ADJ
ftr-381	1310	8	differences	difference	NOUN
ftr-381	1310	9	between	between	ADP
ftr-381	1310	10	the	the	DET
ftr-381	1310	11	two	two	NUM
ftr-381	1310	12	legal	legal	ADJ
ftr-381	1310	13	systems	system	NOUN
ftr-381	1310	14	and	and	CCONJ
ftr-381	1310	15	then	then	ADV
ftr-381	1310	16	explores	explore	VERB
ftr-381	1310	17	how	how	SCONJ
ftr-381	1310	18	those	those	DET
ftr-381	1310	19	differences	difference	NOUN
ftr-381	1310	20	have	have	AUX
ftr-381	1310	21	affected	affect	VERB
ftr-381	1310	22	the	the	DET
ftr-381	1310	23	development	development	NOUN
ftr-381	1310	24	of	of	ADP
ftr-381	1310	25	the	the	DET
ftr-381	1310	26	law	law	NOUN
ftr-381	1310	27	.	.	PUNCT
ftr-381	1311	1	the	the	DET
ftr-381	1311	2	u.s	u.s	PROPN
ftr-381	1311	3	.	.	PROPN
ftr-381	1311	4	and	and	CCONJ
ftr-381	1311	5	jewish	jewish	ADJ
ftr-381	1311	6	legal	legal	ADJ
ftr-381	1311	7	systems	system	NOUN
ftr-381	1311	8	differ	differ	VERB
ftr-381	1311	9	in	in	ADP
ftr-381	1311	10	two	two	NUM
ftr-381	1311	11	major	major	ADJ
ftr-381	1311	12	ways	way	NOUN
ftr-381	1311	13	.	.	PUNCT
ftr-381	1312	1	first	first	ADV
ftr-381	1312	2	,	,	PUNCT
ftr-381	1312	3	the	the	DET
ftr-381	1312	4	u.s	u.s	PROPN
ftr-381	1312	5	.	.	PROPN
ftr-381	1312	6	system	system	NOUN
ftr-381	1312	7	gives	give	VERB
ftr-381	1312	8	congress	congress	PROPN
ftr-381	1312	9	legislative	legislative	ADJ
ftr-381	1312	10	power	power	NOUN
ftr-381	1312	11	to	to	PART
ftr-381	1312	12	change	change	VERB
ftr-381	1312	13	the	the	DET
ftr-381	1312	14	law	law	NOUN
ftr-381	1312	15	at	at	ADP
ftr-381	1312	16	will	will	NOUN
ftr-381	1312	17	.	.	PUNCT
ftr-381	1313	1	thus	thus	ADV
ftr-381	1313	2	,	,	PUNCT
ftr-381	1313	3	congress	congress	PROPN
ftr-381	1313	4	is	be	AUX
ftr-381	1313	5	able	able	ADJ
ftr-381	1313	6	to	to	PART
ftr-381	1313	7	eliminate	eliminate	VERB
ftr-381	1313	8	ambiguities	ambiguity	NOUN
ftr-381	1313	9	in	in	ADP
ftr-381	1313	10	the	the	DET
ftr-381	1313	11	law	law	NOUN
ftr-381	1313	12	,	,	PUNCT
ftr-381	1313	13	amend	amend	VERB
ftr-381	1313	14	the	the	DET
ftr-381	1313	15	law	law	NOUN
ftr-381	1313	16	to	to	PART
ftr-381	1313	17	respond	respond	VERB
ftr-381	1313	18	to	to	ADP
ftr-381	1313	19	changing	change	VERB
ftr-381	1313	20	circumstances	circumstance	NOUN
ftr-381	1313	21	and	and	CCONJ
ftr-381	1313	22	new	new	ADJ
ftr-381	1313	23	developments	development	NOUN
ftr-381	1313	24	and	and	CCONJ
ftr-381	1313	25	address	address	NOUN
ftr-381	1313	26	even	even	ADV
ftr-381	1313	27	the	the	DET
ftr-381	1313	28	smallest	small	ADJ
ftr-381	1313	29	details	detail	NOUN
ftr-381	1313	30	.	.	PUNCT
ftr-381	1314	1	in	in	ADP
ftr-381	1314	2	contrast	contrast	NOUN
ftr-381	1314	3	,	,	PUNCT
ftr-381	1314	4	jewish	jewish	ADJ
ftr-381	1314	5	law	law	NOUN
ftr-381	1314	6	is	be	AUX
ftr-381	1314	7	based	base	VERB
ftr-381	1314	8	on	on	ADP
ftr-381	1314	9	god	god	PROPN
ftr-381	1314	10	’s	’s	PART
ftr-381	1314	11	revelation	revelation	NOUN
ftr-381	1314	12	on	on	ADP
ftr-381	1314	13	mt	mt	PROPN
ftr-381	1314	14	.	.	PROPN
ftr-381	1314	15	sinai	sinai	PROPN
ftr-381	1314	16	,	,	PUNCT
ftr-381	1314	17	and193	and193	ADP
ftr-381	1314	18	that	that	DET
ftr-381	1314	19	law	law	NOUN
ftr-381	1314	20	may	may	AUX
ftr-381	1314	21	not	not	PART
ftr-381	1314	22	be	be	AUX
ftr-381	1314	23	changed	change	VERB
ftr-381	1314	24	in	in	ADP
ftr-381	1314	25	any	any	DET
ftr-381	1314	26	regard	regard	NOUN
ftr-381	1314	27	.	.	PUNCT
ftr-381	1315	1	indeed	indeed	ADV
ftr-381	1315	2	,	,	PUNCT
ftr-381	1315	3	it	it	PRON
ftr-381	1315	4	is	be	AUX
ftr-381	1315	5	forbidden	forbid	VERB
ftr-381	1315	6	to	to	PART
ftr-381	1315	7	add	add	VERB
ftr-381	1315	8	to	to	ADP
ftr-381	1315	9	or	or	CCONJ
ftr-381	1315	10	subtract	subtract	VERB
ftr-381	1315	11	from	from	ADP
ftr-381	1315	12	god	god	PROPN
ftr-381	1315	13	’s	’s	PART
ftr-381	1315	14	law	law	NOUN
ftr-381	1315	15	.	.	PUNCT
ftr-381	1316	1	instead	instead	ADV
ftr-381	1316	2	,	,	PUNCT
ftr-381	1316	3	the	the	DET
ftr-381	1316	4	rabbis	rabbis	PROPN
ftr-381	1316	5	must	must	AUX
ftr-381	1316	6	develop	develop	VERB
ftr-381	1316	7	the	the	DET
ftr-381	1316	8	law	law	NOUN
ftr-381	1316	9	as	as	ADP
ftr-381	1316	10	part	part	NOUN
ftr-381	1316	11	of194	of194	ADP
ftr-381	1316	12	an	an	DET
ftr-381	1316	13	interpretive	interpretive	ADJ
ftr-381	1316	14	process	process	NOUN
ftr-381	1316	15	,	,	PUNCT
ftr-381	1316	16	where	where	SCONJ
ftr-381	1316	17	each	each	DET
ftr-381	1316	18	rule	rule	NOUN
ftr-381	1316	19	is	be	AUX
ftr-381	1316	20	seen	see	VERB
ftr-381	1316	21	to	to	PART
ftr-381	1316	22	derive	derive	VERB
ftr-381	1316	23	from	from	ADP
ftr-381	1316	24	the	the	DET
ftr-381	1316	25	torah	torah	PROPN
ftr-381	1316	26	or	or	CCONJ
ftr-381	1316	27	talmud	talmud	PROPN
ftr-381	1316	28	.	.	PUNCT
ftr-381	1317	1	second	second	ADJ
ftr-381	1317	2	,	,	PUNCT
ftr-381	1317	3	and	and	CCONJ
ftr-381	1317	4	equally	equally	ADV
ftr-381	1317	5	important	important	ADJ
ftr-381	1317	6	,	,	PUNCT
ftr-381	1317	7	the	the	DET
ftr-381	1317	8	u.s	u.s	PROPN
ftr-381	1317	9	.	.	PROPN
ftr-381	1317	10	court	court	NOUN
ftr-381	1317	11	system	system	NOUN
ftr-381	1317	12	is	be	AUX
ftr-381	1317	13	organized	organize	VERB
ftr-381	1317	14	in	in	ADP
ftr-381	1317	15	a	a	DET
ftr-381	1317	16	hierarchical	hierarchical	ADJ
ftr-381	1317	17	manner	manner	NOUN
ftr-381	1317	18	,	,	PUNCT
ftr-381	1317	19	while	while	SCONJ
ftr-381	1317	20	the	the	DET
ftr-381	1317	21	jewish	jewish	ADJ
ftr-381	1317	22	legal	legal	ADJ
ftr-381	1317	23	system	system	NOUN
ftr-381	1317	24	lacks	lack	VERB
ftr-381	1317	25	a	a	DET
ftr-381	1317	26	formal	formal	ADJ
ftr-381	1317	27	structure	structure	NOUN
ftr-381	1317	28	that	that	PRON
ftr-381	1317	29	encompasses	encompass	VERB
ftr-381	1317	30	all	all	DET
ftr-381	1317	31	decision	decision	NOUN
ftr-381	1317	32	makers	maker	NOUN
ftr-381	1317	33	.	.	PUNCT
ftr-381	1318	1	as	as	ADP
ftr-381	1318	2	a	a	DET
ftr-381	1318	3	result	result	NOUN
ftr-381	1318	4	,	,	PUNCT
ftr-381	1318	5	in	in	ADP
ftr-381	1318	6	the	the	DET
ftr-381	1318	7	u.s	u.s	PROPN
ftr-381	1318	8	.	.	PROPN
ftr-381	1318	9	,	,	PUNCT
ftr-381	1318	10	a	a	DET
ftr-381	1318	11	mechanism	mechanism	NOUN
ftr-381	1318	12	exists	exist	VERB
ftr-381	1318	13	for	for	ADP
ftr-381	1318	14	resolving	resolve	VERB
ftr-381	1318	15	disputes	dispute	NOUN
ftr-381	1318	16	and	and	CCONJ
ftr-381	1318	17	creating	create	VERB
ftr-381	1318	18	uniformity	uniformity	NOUN
ftr-381	1318	19	in	in	ADP
ftr-381	1318	20	the	the	DET
ftr-381	1318	21	law	law	NOUN
ftr-381	1318	22	,	,	PUNCT
ftr-381	1318	23	even	even	ADV
ftr-381	1318	24	absent	absent	ADJ
ftr-381	1318	25	legislation	legislation	NOUN
ftr-381	1318	26	.	.	PUNCT
ftr-381	1319	1	in	in	ADP
ftr-381	1319	2	contrast	contrast	NOUN
ftr-381	1319	3	,	,	PUNCT
ftr-381	1319	4	no	no	DET
ftr-381	1319	5	mechanism	mechanism	NOUN
ftr-381	1319	6	within	within	ADP
ftr-381	1319	7	judaism	judaism	NOUN
ftr-381	1319	8	exists	exist	VERB
ftr-381	1319	9	that	that	PRON
ftr-381	1319	10	permits	permit	VERB
ftr-381	1319	11	one	one	NUM
ftr-381	1319	12	rabbi	rabbi	ADJ
ftr-381	1319	13	to	to	PART
ftr-381	1319	14	bind	bind	VERB
ftr-381	1319	15	others	other	NOUN
ftr-381	1319	16	or	or	CCONJ
ftr-381	1319	17	compel	compel	VERB
ftr-381	1319	18	adoption	adoption	NOUN
ftr-381	1319	19	of	of	ADP
ftr-381	1319	20	,	,	PUNCT
ftr-381	1319	21	or	or	CCONJ
ftr-381	1319	22	compliance	compliance	NOUN
ftr-381	1319	23	with	with	ADP
ftr-381	1319	24	,	,	PUNCT
ftr-381	1319	25	a	a	DET
ftr-381	1319	26	given	give	VERB
ftr-381	1319	27	legal	legal	ADJ
ftr-381	1319	28	interpretation	interpretation	NOUN
ftr-381	1319	29	.	.	PUNCT
ftr-381	1320	1	thus	thus	ADV
ftr-381	1320	2	,	,	PUNCT
ftr-381	1320	3	rabbinic	rabbinic	ADJ
ftr-381	1320	4	opinions	opinion	NOUN
ftr-381	1320	5	are	be	AUX
ftr-381	1320	6	only	only	ADV
ftr-381	1320	7	as	as	ADV
ftr-381	1320	8	compelling	compelling	ADJ
ftr-381	1320	9	as	as	ADP
ftr-381	1320	10	the	the	DET
ftr-381	1320	11	reasoning	reasoning	NOUN
ftr-381	1320	12	they	they	PRON
ftr-381	1320	13	contain	contain	VERB
ftr-381	1320	14	,	,	PUNCT
ftr-381	1320	15	and	and	CCONJ
ftr-381	1320	16	disputes	dispute	NOUN
ftr-381	1320	17	among	among	ADP
ftr-381	1320	18	rabbis	rabbi	NOUN
ftr-381	1320	19	regarding	regard	VERB
ftr-381	1320	20	what	what	PRON
ftr-381	1320	21	the	the	DET
ftr-381	1320	22	law	law	NOUN
ftr-381	1320	23	requires	require	VERB
ftr-381	1320	24	or	or	CCONJ
ftr-381	1320	25	allows	allow	VERB
ftr-381	1320	26	can	can	AUX
ftr-381	1320	27	never	never	ADV
ftr-381	1320	28	be	be	AUX
ftr-381	1320	29	ultimately	ultimately	ADV
ftr-381	1320	30	resolved	resolve	VERB
ftr-381	1320	31	.	.	PUNCT
ftr-381	1321	1	2007	2007	NUM
ftr-381	1321	2	]	]	X
ftr-381	1321	3	maaser	maaser	ADJ
ftr-381	1321	4	kesafim	kesafim	NOUN
ftr-381	1321	5	and	and	CCONJ
ftr-381	1321	6	the	the	DET
ftr-381	1321	7	development	development	NOUN
ftr-381	1321	8	of	of	ADP
ftr-381	1321	9	tax	tax	NOUN
ftr-381	1321	10	law	law	NOUN
ftr-381	1321	11	203	203	NUM
ftr-381	1321	12	195	195	NUM
ftr-381	1321	13	.	.	PUNCT
ftr-381	1322	1	irc	irc	PROPN
ftr-381	1322	2	§	§	PROPN
ftr-381	1322	3	7872	7872	NUM
ftr-381	1322	4	.	.	PUNCT
ftr-381	1323	1	196	196	NUM
ftr-381	1323	2	.	.	PUNCT
ftr-381	1324	1	examples	example	NOUN
ftr-381	1324	2	of	of	ADP
ftr-381	1324	3	social	social	ADJ
ftr-381	1324	4	policy	policy	NOUN
ftr-381	1324	5	/	/	SYM
ftr-381	1324	6	special	special	ADJ
ftr-381	1324	7	interest	interest	NOUN
ftr-381	1324	8	provisions	provision	NOUN
ftr-381	1324	9	include	include	VERB
ftr-381	1324	10	those	those	PRON
ftr-381	1324	11	supporting	support	VERB
ftr-381	1324	12	home	home	NOUN
ftr-381	1324	13	ownership	ownership	NOUN
ftr-381	1324	14	and	and	CCONJ
ftr-381	1324	15	education	education	NOUN
ftr-381	1324	16	,	,	PUNCT
ftr-381	1324	17	as	as	ADV
ftr-381	1324	18	well	well	ADV
ftr-381	1324	19	as	as	ADP
ftr-381	1324	20	provisions	provision	NOUN
ftr-381	1324	21	specifically	specifically	ADV
ftr-381	1324	22	aimed	aim	VERB
ftr-381	1324	23	at	at	ADP
ftr-381	1324	24	the	the	DET
ftr-381	1324	25	oil	oil	NOUN
ftr-381	1324	26	and	and	CCONJ
ftr-381	1324	27	gas	gas	NOUN
ftr-381	1324	28	industries	industry	NOUN
ftr-381	1324	29	.	.	PUNCT
ftr-381	1325	1	see	see	VERB
ftr-381	1325	2	,	,	PUNCT
ftr-381	1325	3	e.g.	e.g.	ADV
ftr-381	1325	4	,	,	PUNCT
ftr-381	1325	5	irc	irc	PROPN
ftr-381	1325	6	§	§	PROPN
ftr-381	1325	7	§	§	PROPN
ftr-381	1325	8	121	121	NUM
ftr-381	1325	9	,	,	PUNCT
ftr-381	1325	10	25a	25a	NOUN
ftr-381	1325	11	,	,	PUNCT
ftr-381	1325	12	and	and	CCONJ
ftr-381	1325	13	§	§	PROPN
ftr-381	1325	14	611	611	NUM
ftr-381	1325	15	et	et	NOUN
ftr-381	1325	16	seq	seq	NOUN
ftr-381	1325	17	.	.	PROPN
ftr-381	1326	1	197	197	NUM
ftr-381	1326	2	.	.	PUNCT
ftr-381	1327	1	where	where	SCONJ
ftr-381	1327	2	the	the	DET
ftr-381	1327	3	torah	torah	PROPN
ftr-381	1327	4	or	or	CCONJ
ftr-381	1327	5	talmud	talmud	NOUN
ftr-381	1327	6	speaks	speak	VERB
ftr-381	1327	7	directly	directly	ADV
ftr-381	1327	8	to	to	ADP
ftr-381	1327	9	a	a	DET
ftr-381	1327	10	question	question	NOUN
ftr-381	1327	11	,	,	PUNCT
ftr-381	1327	12	the	the	DET
ftr-381	1327	13	rabbis	rabbis	PROPN
ftr-381	1327	14	do	do	AUX
ftr-381	1327	15	not	not	PART
ftr-381	1327	16	have	have	VERB
ftr-381	1327	17	such	such	ADJ
ftr-381	1327	18	leeway	leeway	NOUN
ftr-381	1327	19	.	.	PUNCT
ftr-381	1328	1	for	for	ADP
ftr-381	1328	2	instance	instance	NOUN
ftr-381	1328	3	,	,	PUNCT
ftr-381	1328	4	the	the	DET
ftr-381	1328	5	talmud	talmud	NOUN
ftr-381	1328	6	clearly	clearly	ADV
ftr-381	1328	7	prohibits	prohibit	VERB
ftr-381	1328	8	using	use	VERB
ftr-381	1328	9	inflation	inflation	NOUN
ftr-381	1328	10	adjusted	adjust	VERB
ftr-381	1328	11	amounts	amount	NOUN
ftr-381	1328	12	to	to	PART
ftr-381	1328	13	determine	determine	VERB
ftr-381	1328	14	whether	whether	SCONJ
ftr-381	1328	15	interest	interest	NOUN
ftr-381	1328	16	is	be	AUX
ftr-381	1328	17	being	be	AUX
ftr-381	1328	18	paid	pay	VERB
ftr-381	1328	19	.	.	PUNCT
ftr-381	1329	1	b.	b.	PROPN
ftr-381	1329	2	talmud	talmud	PROPN
ftr-381	1329	3	,	,	PUNCT
ftr-381	1329	4	bava	bava	PROPN
ftr-381	1329	5	metzia	metzia	PROPN
ftr-381	1329	6	,	,	PUNCT
ftr-381	1329	7	ch	ch	NOUN
ftr-381	1329	8	5	5	NUM
ftr-381	1329	9	.	.	PUNCT
ftr-381	1330	1	thus	thus	ADV
ftr-381	1330	2	,	,	PUNCT
ftr-381	1330	3	while	while	SCONJ
ftr-381	1330	4	rabbi	rabbi	PROPN
ftr-381	1330	5	feinstein	feinstein	PROPN
ftr-381	1330	6	was	be	AUX
ftr-381	1330	7	able	able	ADJ
ftr-381	1330	8	to	to	PART
ftr-381	1330	9	incorporate	incorporate	VERB
ftr-381	1330	10	inflation	inflation	NOUN
ftr-381	1330	11	into	into	ADP
ftr-381	1330	12	the	the	DET
ftr-381	1330	13	laws	law	NOUN
ftr-381	1330	14	of	of	ADP
ftr-381	1330	15	tithing	tithing	NOUN
ftr-381	1330	16	,	,	PUNCT
ftr-381	1330	17	he	he	PRON
ftr-381	1330	18	was	be	AUX
ftr-381	1330	19	unable	unable	ADJ
ftr-381	1330	20	to	to	PART
ftr-381	1330	21	do	do	VERB
ftr-381	1330	22	so	so	ADV
ftr-381	1330	23	with	with	ADP
ftr-381	1330	24	regard	regard	NOUN
ftr-381	1330	25	to	to	ADP
ftr-381	1330	26	the	the	DET
ftr-381	1330	27	interest	interest	NOUN
ftr-381	1330	28	rules	rule	NOUN
ftr-381	1330	29	.	.	PUNCT
ftr-381	1331	1	a	a	DET
ftr-381	1331	2	key	key	ADJ
ftr-381	1331	3	consequence	consequence	NOUN
ftr-381	1331	4	of	of	ADP
ftr-381	1331	5	these	these	DET
ftr-381	1331	6	differences	difference	NOUN
ftr-381	1331	7	is	be	AUX
ftr-381	1331	8	that	that	SCONJ
ftr-381	1331	9	the	the	DET
ftr-381	1331	10	federal	federal	ADJ
ftr-381	1331	11	definition	definition	NOUN
ftr-381	1331	12	of	of	ADP
ftr-381	1331	13	income	income	NOUN
ftr-381	1331	14	deviates	deviate	VERB
ftr-381	1331	15	signficantly	signficantly	ADV
ftr-381	1331	16	from	from	ADP
ftr-381	1331	17	ideal	ideal	ADJ
ftr-381	1331	18	notions	notion	NOUN
ftr-381	1331	19	of	of	ADP
ftr-381	1331	20	income	income	NOUN
ftr-381	1331	21	,	,	PUNCT
ftr-381	1331	22	while	while	SCONJ
ftr-381	1331	23	the	the	DET
ftr-381	1331	24	jewish	jewish	ADJ
ftr-381	1331	25	definition	definition	NOUN
ftr-381	1331	26	tracks	track	VERB
ftr-381	1331	27	the	the	DET
ftr-381	1331	28	ideal	ideal	NOUN
ftr-381	1331	29	far	far	ADV
ftr-381	1331	30	more	more	ADV
ftr-381	1331	31	closely	closely	ADV
ftr-381	1331	32	.	.	PUNCT
ftr-381	1332	1	the	the	DET
ftr-381	1332	2	leglislative	leglislative	ADJ
ftr-381	1332	3	power	power	NOUN
ftr-381	1332	4	gives	give	VERB
ftr-381	1332	5	congress	congress	PROPN
ftr-381	1332	6	the	the	DET
ftr-381	1332	7	ability	ability	NOUN
ftr-381	1332	8	to	to	PART
ftr-381	1332	9	amend	amend	VERB
ftr-381	1332	10	the	the	DET
ftr-381	1332	11	law	law	NOUN
ftr-381	1332	12	to	to	PART
ftr-381	1332	13	incorporate	incorporate	VERB
ftr-381	1332	14	new	new	ADJ
ftr-381	1332	15	economic	economic	ADJ
ftr-381	1332	16	insights	insight	NOUN
ftr-381	1332	17	and	and	CCONJ
ftr-381	1332	18	address	address	VERB
ftr-381	1332	19	new	new	ADJ
ftr-381	1332	20	situations	situation	NOUN
ftr-381	1332	21	,	,	PUNCT
ftr-381	1332	22	thereby	thereby	ADV
ftr-381	1332	23	causing	cause	VERB
ftr-381	1332	24	the	the	DET
ftr-381	1332	25	income	income	NOUN
ftr-381	1332	26	definition	definition	NOUN
ftr-381	1332	27	to	to	ADP
ftr-381	1332	28	better	well	ADJ
ftr-381	1332	29	approximate	approximate	ADJ
ftr-381	1332	30	ideal	ideal	ADJ
ftr-381	1332	31	notions	notion	NOUN
ftr-381	1332	32	of	of	ADP
ftr-381	1332	33	income	income	NOUN
ftr-381	1332	34	.	.	PUNCT
ftr-381	1333	1	for	for	ADP
ftr-381	1333	2	instance	instance	NOUN
ftr-381	1333	3	,	,	PUNCT
ftr-381	1333	4	in	in	ADP
ftr-381	1333	5	1984	1984	NUM
ftr-381	1333	6	congress	congress	PROPN
ftr-381	1333	7	amended	amend	VERB
ftr-381	1333	8	the	the	DET
ftr-381	1333	9	tax	tax	NOUN
ftr-381	1333	10	law	law	NOUN
ftr-381	1333	11	to	to	PART
ftr-381	1333	12	include	include	VERB
ftr-381	1333	13	imputed	impute	VERB
ftr-381	1333	14	interest	interest	NOUN
ftr-381	1333	15	payments	payment	NOUN
ftr-381	1333	16	in	in	ADP
ftr-381	1333	17	income	income	NOUN
ftr-381	1333	18	for	for	ADP
ftr-381	1333	19	below	below	ADP
ftr-381	1333	20	-	-	PUNCT
ftr-381	1333	21	market	market	NOUN
ftr-381	1333	22	loans	loan	NOUN
ftr-381	1333	23	,	,	PUNCT
ftr-381	1333	24	once	once	SCONJ
ftr-381	1333	25	the	the	DET
ftr-381	1333	26	economic	economic	ADJ
ftr-381	1333	27	realities	reality	NOUN
ftr-381	1333	28	of	of	ADP
ftr-381	1333	29	such	such	ADJ
ftr-381	1333	30	loans	loan	NOUN
ftr-381	1333	31	were	be	AUX
ftr-381	1333	32	fully	fully	ADV
ftr-381	1333	33	understood.195	understood.195	ADJ
ftr-381	1333	34	however	however	ADV
ftr-381	1333	35	,	,	PUNCT
ftr-381	1333	36	more	more	ADV
ftr-381	1333	37	often	often	ADV
ftr-381	1333	38	than	than	ADP
ftr-381	1333	39	not	not	PART
ftr-381	1333	40	,	,	PUNCT
ftr-381	1333	41	congress	congress	PROPN
ftr-381	1333	42	uses	use	VERB
ftr-381	1333	43	this	this	DET
ftr-381	1333	44	power	power	NOUN
ftr-381	1333	45	to	to	PART
ftr-381	1333	46	cause	cause	VERB
ftr-381	1333	47	the	the	DET
ftr-381	1333	48	law	law	NOUN
ftr-381	1333	49	to	to	PART
ftr-381	1333	50	stray	stray	VERB
ftr-381	1333	51	from	from	ADP
ftr-381	1333	52	economic	economic	ADJ
ftr-381	1333	53	theory	theory	NOUN
ftr-381	1333	54	and	and	CCONJ
ftr-381	1333	55	ideal	ideal	ADJ
ftr-381	1333	56	notions	notion	NOUN
ftr-381	1333	57	of	of	ADP
ftr-381	1333	58	income	income	NOUN
ftr-381	1333	59	.	.	PUNCT
ftr-381	1334	1	as	as	SCONJ
ftr-381	1334	2	described	describe	VERB
ftr-381	1334	3	above	above	ADV
ftr-381	1334	4	in	in	ADP
ftr-381	1334	5	part	part	NOUN
ftr-381	1334	6	v.a	v.a	PROPN
ftr-381	1334	7	,	,	PUNCT
ftr-381	1334	8	some	some	PRON
ftr-381	1334	9	of	of	ADP
ftr-381	1334	10	these	these	DET
ftr-381	1334	11	deviations	deviation	NOUN
ftr-381	1334	12	reflect	reflect	VERB
ftr-381	1334	13	concessions	concession	NOUN
ftr-381	1334	14	to	to	ADP
ftr-381	1334	15	administration	administration	NOUN
ftr-381	1334	16	and	and	CCONJ
ftr-381	1334	17	enforcement	enforcement	NOUN
ftr-381	1334	18	concerns	concern	NOUN
ftr-381	1334	19	,	,	PUNCT
ftr-381	1334	20	such	such	ADJ
ftr-381	1334	21	as	as	ADP
ftr-381	1334	22	the	the	DET
ftr-381	1334	23	decision	decision	NOUN
ftr-381	1334	24	to	to	PART
ftr-381	1334	25	tax	tax	VERB
ftr-381	1334	26	nominal	nominal	ADJ
ftr-381	1334	27	gains	gain	NOUN
ftr-381	1334	28	,	,	PUNCT
ftr-381	1334	29	exclude	exclude	VERB
ftr-381	1334	30	allgifts	allgift	NOUN
ftr-381	1334	31	from	from	ADP
ftr-381	1334	32	income	income	NOUN
ftr-381	1334	33	or	or	CCONJ
ftr-381	1334	34	create	create	VERB
ftr-381	1334	35	a	a	DET
ftr-381	1334	36	bright	bright	ADJ
ftr-381	1334	37	-	-	PUNCT
ftr-381	1334	38	line	line	NOUN
ftr-381	1334	39	,	,	PUNCT
ftr-381	1334	40	partial	partial	ADJ
ftr-381	1334	41	deduction	deduction	NOUN
ftr-381	1334	42	for	for	ADP
ftr-381	1334	43	business	business	NOUN
ftr-381	1334	44	meals	meal	NOUN
ftr-381	1334	45	.	.	PUNCT
ftr-381	1335	1	others	other	NOUN
ftr-381	1335	2	reflect	reflect	VERB
ftr-381	1335	3	political	political	ADJ
ftr-381	1335	4	pressures	pressure	NOUN
ftr-381	1335	5	brought	bring	VERB
ftr-381	1335	6	to	to	PART
ftr-381	1335	7	bear	bear	VERB
ftr-381	1335	8	on	on	ADP
ftr-381	1335	9	congress	congress	PROPN
ftr-381	1335	10	to	to	PART
ftr-381	1335	11	promote	promote	VERB
ftr-381	1335	12	social	social	ADJ
ftr-381	1335	13	policies	policy	NOUN
ftr-381	1335	14	external	external	ADJ
ftr-381	1335	15	to	to	ADP
ftr-381	1335	16	tax	tax	VERB
ftr-381	1335	17	and	and	CCONJ
ftr-381	1335	18	to	to	PART
ftr-381	1335	19	benefit	benefit	VERB
ftr-381	1335	20	special	special	ADJ
ftr-381	1335	21	interests	interest	NOUN
ftr-381	1335	22	.	.	PUNCT
ftr-381	1336	1	196	196	NUM
ftr-381	1336	2	in	in	ADP
ftr-381	1336	3	contrast	contrast	NOUN
ftr-381	1336	4	,	,	PUNCT
ftr-381	1336	5	the	the	DET
ftr-381	1336	6	interpretive	interpretive	ADJ
ftr-381	1336	7	process	process	NOUN
ftr-381	1336	8	and	and	CCONJ
ftr-381	1336	9	lack	lack	NOUN
ftr-381	1336	10	of	of	ADP
ftr-381	1336	11	hierarchy	hierarchy	NOUN
ftr-381	1336	12	in	in	ADP
ftr-381	1336	13	jewish	jewish	ADJ
ftr-381	1336	14	law	law	NOUN
ftr-381	1336	15	limit	limit	VERB
ftr-381	1336	16	the	the	DET
ftr-381	1336	17	ability	ability	NOUN
ftr-381	1336	18	of	of	ADP
ftr-381	1336	19	the	the	DET
ftr-381	1336	20	rabbis	rabbis	PROPN
ftr-381	1336	21	to	to	PART
ftr-381	1336	22	change	change	VERB
ftr-381	1336	23	the	the	DET
ftr-381	1336	24	law	law	NOUN
ftr-381	1336	25	or	or	CCONJ
ftr-381	1336	26	add	add	VERB
ftr-381	1336	27	provisions	provision	NOUN
ftr-381	1336	28	unrelated	unrelated	ADJ
ftr-381	1336	29	to	to	ADP
ftr-381	1336	30	pure	pure	ADJ
ftr-381	1336	31	income	income	NOUN
ftr-381	1336	32	measurement	measurement	NOUN
ftr-381	1336	33	.	.	PUNCT
ftr-381	1337	1	as	as	SCONJ
ftr-381	1337	2	seen	see	VERB
ftr-381	1337	3	in	in	ADP
ftr-381	1337	4	rabbi	rabbi	PROPN
ftr-381	1337	5	feinstein	feinstein	PROPN
ftr-381	1337	6	’s	’s	PART
ftr-381	1337	7	decision	decision	NOUN
ftr-381	1337	8	to	to	PART
ftr-381	1337	9	allow	allow	VERB
ftr-381	1337	10	tithes	tithe	NOUN
ftr-381	1337	11	to	to	PART
ftr-381	1337	12	be	be	AUX
ftr-381	1337	13	paid	pay	VERB
ftr-381	1337	14	on	on	ADP
ftr-381	1337	15	real	real	ADJ
ftr-381	1337	16	,	,	PUNCT
ftr-381	1337	17	as	as	SCONJ
ftr-381	1337	18	opposed	oppose	VERB
ftr-381	1337	19	to	to	ADP
ftr-381	1337	20	nominal	nominal	ADJ
ftr-381	1337	21	,	,	PUNCT
ftr-381	1337	22	gains	gain	NOUN
ftr-381	1337	23	,	,	PUNCT
ftr-381	1337	24	the	the	DET
ftr-381	1337	25	rabbis	rabbis	PROPN
ftr-381	1337	26	have	have	AUX
ftr-381	1337	27	some	some	PRON
ftr-381	1337	28	ability197	ability197	VERB
ftr-381	1337	29	to	to	PART
ftr-381	1337	30	incorporate	incorporate	VERB
ftr-381	1337	31	economic	economic	ADJ
ftr-381	1337	32	insights	insight	NOUN
ftr-381	1337	33	.	.	PUNCT
ftr-381	1338	1	however	however	ADV
ftr-381	1338	2	,	,	PUNCT
ftr-381	1338	3	because	because	SCONJ
ftr-381	1338	4	they	they	PRON
ftr-381	1338	5	seek	seek	VERB
ftr-381	1338	6	to	to	PART
ftr-381	1338	7	ground	ground	VERB
ftr-381	1338	8	each	each	DET
ftr-381	1338	9	decision	decision	NOUN
ftr-381	1338	10	in	in	ADP
ftr-381	1338	11	the	the	DET
ftr-381	1338	12	torah	torah	PROPN
ftr-381	1338	13	and	and	CCONJ
ftr-381	1338	14	talmud	talmud	PROPN
ftr-381	1338	15	,	,	PUNCT
ftr-381	1338	16	they	they	PRON
ftr-381	1338	17	must	must	AUX
ftr-381	1338	18	fit	fit	VERB
ftr-381	1338	19	the	the	DET
ftr-381	1338	20	insight	insight	NOUN
ftr-381	1338	21	within	within	ADP
ftr-381	1338	22	an	an	DET
ftr-381	1338	23	preexisting	preexist	VERB
ftr-381	1338	24	rule	rule	NOUN
ftr-381	1338	25	.	.	PUNCT
ftr-381	1339	1	one	one	NUM
ftr-381	1339	2	consequence	consequence	NOUN
ftr-381	1339	3	of	of	ADP
ftr-381	1339	4	this	this	DET
ftr-381	1339	5	limitation	limitation	NOUN
ftr-381	1339	6	is	be	AUX
ftr-381	1339	7	that	that	SCONJ
ftr-381	1339	8	the	the	DET
ftr-381	1339	9	laws	law	NOUN
ftr-381	1339	10	of	of	ADP
ftr-381	1339	11	tithing	tithing	NOUN
ftr-381	1339	12	are	be	AUX
ftr-381	1339	13	devoid	devoid	ADJ
ftr-381	1339	14	of	of	ADP
ftr-381	1339	15	arbitrary	arbitrary	ADJ
ftr-381	1339	16	and	and	CCONJ
ftr-381	1339	17	bright	bright	ADJ
ftr-381	1339	18	-	-	PUNCT
ftr-381	1339	19	line	line	NOUN
ftr-381	1339	20	compromises	compromise	NOUN
ftr-381	1339	21	,	,	PUNCT
ftr-381	1339	22	such	such	ADJ
ftr-381	1339	23	as	as	ADP
ftr-381	1339	24	the	the	DET
ftr-381	1339	25	50	50	NUM
ftr-381	1339	26	%	%	NOUN
ftr-381	1339	27	meal	meal	NOUN
ftr-381	1339	28	deduction	deduction	NOUN
ftr-381	1339	29	found	find	VERB
ftr-381	1339	30	in	in	ADP
ftr-381	1339	31	the	the	DET
ftr-381	1339	32	internal	internal	ADJ
ftr-381	1339	33	revenue	revenue	NOUN
ftr-381	1339	34	code	code	NOUN
ftr-381	1339	35	.	.	PUNCT
ftr-381	1340	1	similarl	similarl	PROPN
ftr-381	1340	2	,	,	PUNCT
ftr-381	1340	3	when	when	SCONJ
ftr-381	1340	4	the	the	DET
ftr-381	1340	5	rabbis	rabbis	PROPN
ftr-381	1340	6	felt	felt	AUX
ftr-381	1340	7	compelled	compel	VERB
ftr-381	1340	8	to	to	PART
ftr-381	1340	9	create	create	VERB
ftr-381	1340	10	exceptions	exception	NOUN
ftr-381	1340	11	to	to	ADP
ftr-381	1340	12	the	the	DET
ftr-381	1340	13	general	general	ADJ
ftr-381	1340	14	rules	rule	NOUN
ftr-381	1340	15	–	–	PUNCT
ftr-381	1340	16	as	as	ADP
ftr-381	1340	17	in	in	ADP
ftr-381	1340	18	the	the	DET
ftr-381	1340	19	case	case	NOUN
ftr-381	1340	20	of	of	ADP
ftr-381	1340	21	illiquid	illiquid	ADJ
ftr-381	1340	22	gifts	gift	NOUN
ftr-381	1340	23	and	and	CCONJ
ftr-381	1340	24	inheritances	inheritance	NOUN
ftr-381	1340	25	–	–	PUNCT
ftr-381	1340	26	they	they	PRON
ftr-381	1340	27	could	could	AUX
ftr-381	1340	28	not	not	PART
ftr-381	1340	29	simply	simply	ADV
ftr-381	1340	30	create	create	VERB
ftr-381	1340	31	a	a	DET
ftr-381	1340	32	new	new	ADJ
ftr-381	1340	33	rule	rule	NOUN
ftr-381	1340	34	.	.	PUNCT
ftr-381	1341	1	rather	rather	ADV
ftr-381	1341	2	,	,	PUNCT
ftr-381	1341	3	they	they	PRON
ftr-381	1341	4	grounded	ground	VERB
ftr-381	1341	5	their	their	PRON
ftr-381	1341	6	exceptions	exception	NOUN
ftr-381	1341	7	in	in	ADP
ftr-381	1341	8	principles	principle	NOUN
ftr-381	1341	9	inherent	inherent	ADJ
ftr-381	1341	10	in	in	ADP
ftr-381	1341	11	the	the	DET
ftr-381	1341	12	practice	practice	NOUN
ftr-381	1341	13	and	and	CCONJ
ftr-381	1341	14	limited	limit	VERB
ftr-381	1341	15	the	the	DET
ftr-381	1341	16	exceptions	exception	NOUN
ftr-381	1341	17	so	so	SCONJ
ftr-381	1341	18	as	as	SCONJ
ftr-381	1341	19	to	to	PART
ftr-381	1341	20	deviate	deviate	VERB
ftr-381	1341	21	as	as	ADV
ftr-381	1341	22	little	little	ADJ
ftr-381	1341	23	as	as	ADP
ftr-381	1341	24	possible	possible	ADJ
ftr-381	1341	25	from	from	ADP
ftr-381	1341	26	the	the	DET
ftr-381	1341	27	theoretically	theoretically	ADV
ftr-381	1341	28	correct	correct	ADJ
ftr-381	1341	29	rule	rule	NOUN
ftr-381	1341	30	.	.	PUNCT
ftr-381	1342	1	the	the	DET
ftr-381	1342	2	legal	legal	ADJ
ftr-381	1342	3	structure	structure	NOUN
ftr-381	1342	4	also	also	ADV
ftr-381	1342	5	explains	explain	VERB
ftr-381	1342	6	the	the	DET
ftr-381	1342	7	absence	absence	NOUN
ftr-381	1342	8	of	of	ADP
ftr-381	1342	9	social	social	ADJ
ftr-381	1342	10	policy	policy	NOUN
ftr-381	1342	11	and	and	CCONJ
ftr-381	1342	12	special	special	ADJ
ftr-381	1342	13	interest	interest	NOUN
ftr-381	1342	14	provisions	provision	NOUN
ftr-381	1342	15	in	in	ADP
ftr-381	1342	16	the	the	DET
ftr-381	1342	17	tithing	tithing	NOUN
ftr-381	1342	18	rules	rule	NOUN
ftr-381	1342	19	.	.	PUNCT
ftr-381	1343	1	simply	simply	ADV
ftr-381	1343	2	put	put	VERB
ftr-381	1343	3	,	,	PUNCT
ftr-381	1343	4	it	it	PRON
ftr-381	1343	5	is	be	AUX
ftr-381	1343	6	hard	hard	ADJ
ftr-381	1343	7	to	to	PART
ftr-381	1343	8	derive	derive	VERB
ftr-381	1343	9	a	a	DET
ftr-381	1343	10	deduction	deduction	NOUN
ftr-381	1343	11	for	for	ADP
ftr-381	1343	12	alternative	alternative	ADJ
ftr-381	1343	13	fuel	fuel	NOUN
ftr-381	1343	14	cars	car	NOUN
ftr-381	1343	15	from	from	ADP
ftr-381	1343	16	the	the	DET
ftr-381	1343	17	torah	torah	PROPN
ftr-381	1343	18	and	and	CCONJ
ftr-381	1343	19	talmud	talmud	PROPN
ftr-381	1343	20	.	.	PUNCT
ftr-381	1344	1	and	and	CCONJ
ftr-381	1344	2	,	,	PUNCT
ftr-381	1344	3	even	even	ADV
ftr-381	1344	4	if	if	SCONJ
ftr-381	1344	5	some	some	DET
ftr-381	1344	6	rabbi	rabbi	NOUN
ftr-381	1344	7	felt	feel	VERB
ftr-381	1344	8	inclined	inclined	ADJ
ftr-381	1344	9	to	to	PART
ftr-381	1344	10	find	find	VERB
ftr-381	1344	11	such	such	DET
ftr-381	1344	12	a	a	DET
ftr-381	1344	13	deduction	deduction	NOUN
ftr-381	1344	14	in	in	ADP
ftr-381	1344	15	the	the	DET
ftr-381	1344	16	ancient	ancient	ADJ
ftr-381	1344	17	texts	text	NOUN
ftr-381	1344	18	,	,	PUNCT
ftr-381	1344	19	the	the	DET
ftr-381	1344	20	lack	lack	NOUN
ftr-381	1344	21	of	of	ADP
ftr-381	1344	22	hierarchy	hierarchy	NOUN
ftr-381	1344	23	would	would	AUX
ftr-381	1344	24	make	make	VERB
ftr-381	1344	25	it	it	PRON
ftr-381	1344	26	difficult	difficult	ADJ
ftr-381	1344	27	for	for	SCONJ
ftr-381	1344	28	him	he	PRON
ftr-381	1344	29	to	to	PART
ftr-381	1344	30	introduce	introduce	VERB
ftr-381	1344	31	such	such	DET
ftr-381	1344	32	a	a	DET
ftr-381	1344	33	change	change	NOUN
ftr-381	1344	34	.	.	PUNCT
ftr-381	1345	1	only	only	ADV
ftr-381	1345	2	those	those	DET
ftr-381	1345	3	decisions	decision	NOUN
ftr-381	1345	4	well	well	ADV
ftr-381	1345	5	grounded	ground	VERB
ftr-381	1345	6	in	in	ADP
ftr-381	1345	7	the	the	DET
ftr-381	1345	8	torah	torah	PROPN
ftr-381	1345	9	,	,	PUNCT
ftr-381	1345	10	talmud	talmud	NOUN
ftr-381	1345	11	or	or	CCONJ
ftr-381	1345	12	other	other	ADJ
ftr-381	1345	13	respected	respected	ADJ
ftr-381	1345	14	authorities	authority	NOUN
ftr-381	1345	15	are	be	AUX
ftr-381	1345	16	204	204	NUM
ftr-381	1345	17	florida	florida	PROPN
ftr-381	1345	18	tax	tax	NOUN
ftr-381	1345	19	review	review	NOUN
ftr-381	1345	20	[	[	X
ftr-381	1345	21	vol	vol	NOUN
ftr-381	1345	22	.	.	PUNCT
ftr-381	1345	23	8:1	8:1	NUM
ftr-381	1345	24	198	198	NUM
ftr-381	1345	25	.	.	PUNCT
ftr-381	1346	1	where	where	SCONJ
ftr-381	1346	2	one	one	PRON
ftr-381	1346	3	finds	find	VERB
ftr-381	1346	4	authorities	authority	NOUN
ftr-381	1346	5	on	on	ADP
ftr-381	1346	6	point	point	NOUN
ftr-381	1346	7	,	,	PUNCT
ftr-381	1346	8	this	this	DET
ftr-381	1346	9	leeway	leeway	NOUN
ftr-381	1346	10	is	be	AUX
ftr-381	1346	11	somewhat	somewhat	ADV
ftr-381	1346	12	curtailed	curtail	VERB
ftr-381	1346	13	.	.	PUNCT
ftr-381	1347	1	however	however	ADV
ftr-381	1347	2	,	,	PUNCT
ftr-381	1347	3	even	even	ADV
ftr-381	1347	4	then	then	ADV
ftr-381	1347	5	,	,	PUNCT
ftr-381	1347	6	room	room	NOUN
ftr-381	1347	7	for	for	ADP
ftr-381	1347	8	innovation	innovation	NOUN
ftr-381	1347	9	exists	exist	VERB
ftr-381	1347	10	.	.	PUNCT
ftr-381	1348	1	for	for	ADP
ftr-381	1348	2	instance	instance	NOUN
ftr-381	1348	3	,	,	PUNCT
ftr-381	1348	4	as	as	SCONJ
ftr-381	1348	5	described	describe	VERB
ftr-381	1348	6	in	in	ADP
ftr-381	1348	7	part	part	NOUN
ftr-381	1348	8	iv.a.1	iv.a.1	NOUN
ftr-381	1348	9	,	,	PUNCT
ftr-381	1348	10	when	when	SCONJ
ftr-381	1348	11	rabbi	rabbi	ADJ
ftr-381	1348	12	bamberger	bamberger	NOUN
ftr-381	1348	13	sought	seek	VERB
ftr-381	1348	14	to	to	PART
ftr-381	1348	15	exclude	exclude	VERB
ftr-381	1348	16	gifts	gift	NOUN
ftr-381	1348	17	of	of	ADP
ftr-381	1348	18	land	land	NOUN
ftr-381	1348	19	from	from	ADP
ftr-381	1348	20	the	the	DET
ftr-381	1348	21	maaser	maaser	ADJ
ftr-381	1348	22	obligation	obligation	NOUN
ftr-381	1348	23	,	,	PUNCT
ftr-381	1348	24	he	he	PRON
ftr-381	1348	25	was	be	AUX
ftr-381	1348	26	faced	face	VERB
ftr-381	1348	27	with	with	ADP
ftr-381	1348	28	authority	authority	NOUN
ftr-381	1348	29	that	that	PRON
ftr-381	1348	30	clearly	clearly	ADV
ftr-381	1348	31	included	include	VERB
ftr-381	1348	32	land	land	NOUN
ftr-381	1348	33	when	when	SCONJ
ftr-381	1348	34	determining	determine	VERB
ftr-381	1348	35	one	one	NUM
ftr-381	1348	36	’s	’s	PART
ftr-381	1348	37	charitable	charitable	ADJ
ftr-381	1348	38	obligation	obligation	NOUN
ftr-381	1348	39	.	.	PUNCT
ftr-381	1349	1	he	he	PRON
ftr-381	1349	2	was	be	AUX
ftr-381	1349	3	able	able	ADJ
ftr-381	1349	4	to	to	PART
ftr-381	1349	5	distinguish	distinguish	VERB
ftr-381	1349	6	this	this	DET
ftr-381	1349	7	authority	authority	NOUN
ftr-381	1349	8	to	to	PART
ftr-381	1349	9	achieve	achieve	VERB
ftr-381	1349	10	his	his	PRON
ftr-381	1349	11	desired	desire	VERB
ftr-381	1349	12	result	result	NOUN
ftr-381	1349	13	by	by	ADP
ftr-381	1349	14	differentiating	differentiate	VERB
ftr-381	1349	15	between	between	ADP
ftr-381	1349	16	the	the	DET
ftr-381	1349	17	tzedakah	tzedakah	PROPN
ftr-381	1349	18	obligation	obligation	NOUN
ftr-381	1349	19	and	and	CCONJ
ftr-381	1349	20	the	the	DET
ftr-381	1349	21	maaser	maaser	ADJ
ftr-381	1349	22	obligation	obligation	NOUN
ftr-381	1349	23	.	.	PUNCT
ftr-381	1350	1	199	199	NUM
ftr-381	1350	2	.	.	PUNCT
ftr-381	1351	1	see	see	VERB
ftr-381	1351	2	part	part	NOUN
ftr-381	1351	3	iv.b.3	iv.b.3	NOUN
ftr-381	1351	4	,	,	PUNCT
ftr-381	1351	5	supra	supra	PROPN
ftr-381	1351	6	.	.	PUNCT
ftr-381	1352	1	likely	likely	ADJ
ftr-381	1352	2	to	to	PART
ftr-381	1352	3	garner	garner	VERB
ftr-381	1352	4	support	support	NOUN
ftr-381	1352	5	from	from	ADP
ftr-381	1352	6	other	other	ADJ
ftr-381	1352	7	rabbis	rabbi	NOUN
ftr-381	1352	8	.	.	PUNCT
ftr-381	1353	1	thus	thus	ADV
ftr-381	1353	2	,	,	PUNCT
ftr-381	1353	3	the	the	DET
ftr-381	1353	4	power	power	NOUN
ftr-381	1353	5	to	to	PART
ftr-381	1353	6	innovate	innovate	VERB
ftr-381	1353	7	is	be	AUX
ftr-381	1353	8	quite	quite	ADV
ftr-381	1353	9	circumscribed	circumscribed	ADJ
ftr-381	1353	10	.	.	PUNCT
ftr-381	1354	1	this	this	PRON
ftr-381	1354	2	is	be	AUX
ftr-381	1354	3	not	not	PART
ftr-381	1354	4	to	to	PART
ftr-381	1354	5	suggest	suggest	VERB
ftr-381	1354	6	that	that	SCONJ
ftr-381	1354	7	the	the	DET
ftr-381	1354	8	rabbis	rabbis	PROPN
ftr-381	1354	9	were	be	AUX
ftr-381	1354	10	completely	completely	ADV
ftr-381	1354	11	powerless	powerless	ADJ
ftr-381	1354	12	to	to	PART
ftr-381	1354	13	affect	affect	VERB
ftr-381	1354	14	the	the	DET
ftr-381	1354	15	law	law	NOUN
ftr-381	1354	16	.	.	PUNCT
ftr-381	1355	1	indeed	indeed	ADV
ftr-381	1355	2	,	,	PUNCT
ftr-381	1355	3	one	one	NUM
ftr-381	1355	4	of	of	ADP
ftr-381	1355	5	the	the	DET
ftr-381	1355	6	surprising	surprising	ADJ
ftr-381	1355	7	results	result	NOUN
ftr-381	1355	8	of	of	ADP
ftr-381	1355	9	this	this	DET
ftr-381	1355	10	study	study	NOUN
ftr-381	1355	11	is	be	AUX
ftr-381	1355	12	how	how	SCONJ
ftr-381	1355	13	flexible	flexible	ADJ
ftr-381	1355	14	jewish	jewish	ADJ
ftr-381	1355	15	law	law	NOUN
ftr-381	1355	16	is	be	AUX
ftr-381	1355	17	and	and	CCONJ
ftr-381	1355	18	able	able	ADJ
ftr-381	1355	19	to	to	PART
ftr-381	1355	20	adapt	adapt	VERB
ftr-381	1355	21	to	to	ADP
ftr-381	1355	22	modern	modern	ADJ
ftr-381	1355	23	developments	development	NOUN
ftr-381	1355	24	.	.	PUNCT
ftr-381	1356	1	the	the	DET
ftr-381	1356	2	power	power	NOUN
ftr-381	1356	3	of	of	ADP
ftr-381	1356	4	the	the	DET
ftr-381	1356	5	rabbis	rabbis	PROPN
ftr-381	1356	6	to	to	PART
ftr-381	1356	7	affect	affect	VERB
ftr-381	1356	8	the	the	DET
ftr-381	1356	9	law	law	NOUN
ftr-381	1356	10	derives	derive	VERB
ftr-381	1356	11	from	from	ADP
ftr-381	1356	12	two	two	NUM
ftr-381	1356	13	sources	source	NOUN
ftr-381	1356	14	.	.	PUNCT
ftr-381	1357	1	ironically	ironically	ADV
ftr-381	1357	2	,	,	PUNCT
ftr-381	1357	3	the	the	DET
ftr-381	1357	4	first	first	ADJ
ftr-381	1357	5	is	be	AUX
ftr-381	1357	6	the	the	DET
ftr-381	1357	7	interpretive	interpretive	ADJ
ftr-381	1357	8	process	process	NOUN
ftr-381	1357	9	,	,	PUNCT
ftr-381	1357	10	which	which	PRON
ftr-381	1357	11	was	be	AUX
ftr-381	1357	12	seen	see	VERB
ftr-381	1357	13	to	to	PART
ftr-381	1357	14	limit	limit	VERB
ftr-381	1357	15	the	the	DET
ftr-381	1357	16	rabbis	rabbi	NOUN
ftr-381	1357	17	’	'	PUNCT
ftr-381	1357	18	power	power	NOUN
ftr-381	1357	19	above	above	ADV
ftr-381	1357	20	.	.	PUNCT
ftr-381	1358	1	the	the	DET
ftr-381	1358	2	second	second	NOUN
ftr-381	1358	3	is	be	AUX
ftr-381	1358	4	the	the	DET
ftr-381	1358	5	status	status	NOUN
ftr-381	1358	6	of	of	ADP
ftr-381	1358	7	the	the	DET
ftr-381	1358	8	practice	practice	NOUN
ftr-381	1358	9	as	as	ADP
ftr-381	1358	10	rabbinic	rabbinic	NOUN
ftr-381	1358	11	or	or	CCONJ
ftr-381	1358	12	customary	customary	ADJ
ftr-381	1358	13	.	.	PUNCT
ftr-381	1359	1	the	the	DET
ftr-381	1359	2	interpretive	interpretive	ADJ
ftr-381	1359	3	process	process	NOUN
ftr-381	1359	4	permits	permit	VERB
ftr-381	1359	5	significant	significant	ADJ
ftr-381	1359	6	leeway	leeway	NOUN
ftr-381	1359	7	for	for	ADP
ftr-381	1359	8	creative	creative	ADJ
ftr-381	1359	9	jurists	jurist	NOUN
ftr-381	1359	10	.	.	PUNCT
ftr-381	1360	1	where	where	SCONJ
ftr-381	1360	2	the	the	DET
ftr-381	1360	3	underlying	underlying	ADJ
ftr-381	1360	4	authorities	authority	NOUN
ftr-381	1360	5	are	be	AUX
ftr-381	1360	6	silent	silent	ADJ
ftr-381	1360	7	on	on	ADP
ftr-381	1360	8	a	a	DET
ftr-381	1360	9	given	give	VERB
ftr-381	1360	10	issue	issue	NOUN
ftr-381	1360	11	,	,	PUNCT
ftr-381	1360	12	as	as	SCONJ
ftr-381	1360	13	is	be	AUX
ftr-381	1360	14	often	often	ADV
ftr-381	1360	15	the	the	DET
ftr-381	1360	16	case	case	NOUN
ftr-381	1360	17	with	with	ADP
ftr-381	1360	18	the	the	DET
ftr-381	1360	19	issues	issue	NOUN
ftr-381	1360	20	raised	raise	VERB
ftr-381	1360	21	in	in	ADP
ftr-381	1360	22	maaser	maaser	ADJ
ftr-381	1360	23	kesafim	kesafim	NOUN
ftr-381	1360	24	,	,	PUNCT
ftr-381	1360	25	resort	resort	NOUN
ftr-381	1360	26	must	must	AUX
ftr-381	1360	27	be	be	AUX
ftr-381	1360	28	made	make	VERB
ftr-381	1360	29	to	to	ADP
ftr-381	1360	30	analogies	analogy	NOUN
ftr-381	1360	31	.	.	PUNCT
ftr-381	1361	1	the	the	DET
ftr-381	1361	2	more	more	ADV
ftr-381	1361	3	attenuated	attenuate	VERB
ftr-381	1361	4	the	the	DET
ftr-381	1361	5	analogy	analogy	NOUN
ftr-381	1361	6	,	,	PUNCT
ftr-381	1361	7	the	the	DET
ftr-381	1361	8	more	more	ADJ
ftr-381	1361	9	leeway	leeway	NOUN
ftr-381	1361	10	exists	exist	VERB
ftr-381	1361	11	for	for	ADP
ftr-381	1361	12	creative	creative	ADJ
ftr-381	1361	13	argument	argument	NOUN
ftr-381	1361	14	.	.	PUNCT
ftr-381	1362	1	in	in	ADP
ftr-381	1362	2	such	such	ADJ
ftr-381	1362	3	cases	case	NOUN
ftr-381	1362	4	,	,	PUNCT
ftr-381	1362	5	it	it	PRON
ftr-381	1362	6	becomes	become	VERB
ftr-381	1362	7	clear	clear	ADJ
ftr-381	1362	8	that	that	SCONJ
ftr-381	1362	9	principles	principle	NOUN
ftr-381	1362	10	are	be	AUX
ftr-381	1362	11	often	often	ADV
ftr-381	1362	12	more	more	ADV
ftr-381	1362	13	important	important	ADJ
ftr-381	1362	14	than	than	ADP
ftr-381	1362	15	the	the	DET
ftr-381	1362	16	actual	actual	ADJ
ftr-381	1362	17	authorities	authority	NOUN
ftr-381	1362	18	on	on	ADP
ftr-381	1362	19	which	which	PRON
ftr-381	1362	20	the	the	DET
ftr-381	1362	21	rabbis	rabbis	PROPN
ftr-381	1362	22	rely	rely	VERB
ftr-381	1362	23	.	.	PUNCT
ftr-381	1363	1	to	to	ADP
ftr-381	1363	2	the	the	DET
ftr-381	1363	3	extent	extent	NOUN
ftr-381	1363	4	these	these	DET
ftr-381	1363	5	principles	principle	NOUN
ftr-381	1363	6	are198	are198	VERB
ftr-381	1363	7	the	the	DET
ftr-381	1363	8	same	same	ADJ
ftr-381	1363	9	as	as	ADP
ftr-381	1363	10	those	those	PRON
ftr-381	1363	11	that	that	PRON
ftr-381	1363	12	underlie	underlie	VERB
ftr-381	1363	13	the	the	DET
ftr-381	1363	14	federal	federal	ADJ
ftr-381	1363	15	tax	tax	NOUN
ftr-381	1363	16	system	system	NOUN
ftr-381	1363	17	,	,	PUNCT
ftr-381	1363	18	one	one	PRON
ftr-381	1363	19	would	would	AUX
ftr-381	1363	20	expect	expect	VERB
ftr-381	1363	21	and	and	CCONJ
ftr-381	1363	22	does	do	AUX
ftr-381	1363	23	find	find	VERB
ftr-381	1363	24	that	that	SCONJ
ftr-381	1363	25	the	the	DET
ftr-381	1363	26	legal	legal	ADJ
ftr-381	1363	27	analysis	analysis	NOUN
ftr-381	1363	28	converges	converge	VERB
ftr-381	1363	29	,	,	PUNCT
ftr-381	1363	30	despite	despite	SCONJ
ftr-381	1363	31	differences	difference	NOUN
ftr-381	1363	32	in	in	ADP
ftr-381	1363	33	the	the	DET
ftr-381	1363	34	underlying	underlie	VERB
ftr-381	1363	35	authorities	authority	NOUN
ftr-381	1363	36	.	.	PUNCT
ftr-381	1364	1	this	this	DET
ftr-381	1364	2	effect	effect	NOUN
ftr-381	1364	3	can	can	AUX
ftr-381	1364	4	clearly	clearly	ADV
ftr-381	1364	5	be	be	AUX
ftr-381	1364	6	seen	see	VERB
ftr-381	1364	7	in	in	ADP
ftr-381	1364	8	the	the	DET
ftr-381	1364	9	debates	debate	NOUN
ftr-381	1364	10	over	over	ADP
ftr-381	1364	11	civil	civil	ADJ
ftr-381	1364	12	taxes	taxis	NOUN
ftr-381	1364	13	and	and	CCONJ
ftr-381	1364	14	accounting	accounting	NOUN
ftr-381	1364	15	periods	period	NOUN
ftr-381	1364	16	.	.	PUNCT
ftr-381	1365	1	the	the	DET
ftr-381	1365	2	rabbis	rabbis	PROPN
ftr-381	1365	3	derived	derive	VERB
ftr-381	1365	4	the	the	DET
ftr-381	1365	5	rules	rule	NOUN
ftr-381	1365	6	regarding	regard	VERB
ftr-381	1365	7	the	the	DET
ftr-381	1365	8	deductibility	deductibility	NOUN
ftr-381	1365	9	of	of	ADP
ftr-381	1365	10	civil	civil	ADJ
ftr-381	1365	11	taxes	taxis	NOUN
ftr-381	1365	12	from	from	ADP
ftr-381	1365	13	analogies	analogy	NOUN
ftr-381	1365	14	to	to	ADP
ftr-381	1365	15	pe’ah	pe’ah	PROPN
ftr-381	1365	16	,	,	PUNCT
ftr-381	1365	17	the	the	DET
ftr-381	1365	18	practice	practice	NOUN
ftr-381	1365	19	of	of	ADP
ftr-381	1365	20	leaving	leave	VERB
ftr-381	1365	21	the	the	DET
ftr-381	1365	22	corners	corner	NOUN
ftr-381	1365	23	of	of	ADP
ftr-381	1365	24	the	the	DET
ftr-381	1365	25	fields	field	NOUN
ftr-381	1365	26	unharvested	unharveste	VERB
ftr-381	1365	27	so	so	SCONJ
ftr-381	1365	28	that	that	SCONJ
ftr-381	1365	29	the	the	DET
ftr-381	1365	30	poor	poor	ADJ
ftr-381	1365	31	may	may	AUX
ftr-381	1365	32	eat	eat	VERB
ftr-381	1365	33	,	,	PUNCT
ftr-381	1365	34	and	and	CCONJ
ftr-381	1365	35	to	to	ADP
ftr-381	1365	36	talmudic	talmudic	ADJ
ftr-381	1365	37	passages	passage	NOUN
ftr-381	1365	38	not	not	PART
ftr-381	1365	39	ostensibly	ostensibly	ADV
ftr-381	1365	40	related	relate	VERB
ftr-381	1365	41	to	to	ADP
ftr-381	1365	42	taxation	taxation	NOUN
ftr-381	1365	43	.	.	PUNCT
ftr-381	1366	1	the	the	DET
ftr-381	1366	2	rabbis	rabbis	PROPN
ftr-381	1366	3	disagreed	disagree	VERB
ftr-381	1366	4	regarding	regard	VERB
ftr-381	1366	5	whether	whether	SCONJ
ftr-381	1366	6	the199	the199	NOUN
ftr-381	1366	7	analogy	analogy	NOUN
ftr-381	1366	8	to	to	ADP
ftr-381	1366	9	pe’ah	pe’ah	PROPN
ftr-381	1366	10	was	be	AUX
ftr-381	1366	11	warranted	warrant	VERB
ftr-381	1366	12	and	and	CCONJ
ftr-381	1366	13	,	,	PUNCT
ftr-381	1366	14	if	if	SCONJ
ftr-381	1366	15	so	so	ADV
ftr-381	1366	16	,	,	PUNCT
ftr-381	1366	17	whether	whether	SCONJ
ftr-381	1366	18	it	it	PRON
ftr-381	1366	19	could	could	AUX
ftr-381	1366	20	properly	properly	ADV
ftr-381	1366	21	be	be	AUX
ftr-381	1366	22	extended	extend	VERB
ftr-381	1366	23	to	to	PART
ftr-381	1366	24	cover	cover	VERB
ftr-381	1366	25	both	both	DET
ftr-381	1366	26	income	income	NOUN
ftr-381	1366	27	and	and	CCONJ
ftr-381	1366	28	sales	sale	NOUN
ftr-381	1366	29	taxes	taxis	NOUN
ftr-381	1366	30	.	.	PUNCT
ftr-381	1367	1	underlying	underlie	VERB
ftr-381	1367	2	the	the	DET
ftr-381	1367	3	citations	citation	NOUN
ftr-381	1367	4	to	to	ADP
ftr-381	1367	5	the	the	DET
ftr-381	1367	6	bible	bible	PROPN
ftr-381	1367	7	and	and	CCONJ
ftr-381	1367	8	talmud	talmud	NOUN
ftr-381	1367	9	are	be	AUX
ftr-381	1367	10	various	various	ADJ
ftr-381	1367	11	principles	principle	NOUN
ftr-381	1367	12	,	,	PUNCT
ftr-381	1367	13	such	such	ADJ
ftr-381	1367	14	as	as	ADP
ftr-381	1367	15	taxpayer	taxpayer	NOUN
ftr-381	1367	16	control	control	NOUN
ftr-381	1367	17	and	and	CCONJ
ftr-381	1367	18	autonomy	autonomy	NOUN
ftr-381	1367	19	,	,	PUNCT
ftr-381	1367	20	that	that	PRON
ftr-381	1367	21	guide	guide	VERB
ftr-381	1367	22	the	the	DET
ftr-381	1367	23	analysis	analysis	NOUN
ftr-381	1367	24	.	.	PUNCT
ftr-381	1368	1	these	these	PRON
ftr-381	1368	2	are	be	AUX
ftr-381	1368	3	the	the	DET
ftr-381	1368	4	same	same	ADJ
ftr-381	1368	5	principles	principle	NOUN
ftr-381	1368	6	that	that	PRON
ftr-381	1368	7	arise	arise	VERB
ftr-381	1368	8	in	in	ADP
ftr-381	1368	9	the	the	DET
ftr-381	1368	10	federal	federal	ADJ
ftr-381	1368	11	tax	tax	NOUN
ftr-381	1368	12	discussion	discussion	NOUN
ftr-381	1368	13	over	over	ADP
ftr-381	1368	14	whether	whether	SCONJ
ftr-381	1368	15	to	to	PART
ftr-381	1368	16	allow	allow	VERB
ftr-381	1368	17	a	a	DET
ftr-381	1368	18	deduction	deduction	NOUN
ftr-381	1368	19	for	for	ADP
ftr-381	1368	20	state	state	NOUN
ftr-381	1368	21	income	income	NOUN
ftr-381	1368	22	taxes	taxis	NOUN
ftr-381	1368	23	.	.	PUNCT
ftr-381	1369	1	given	give	VERB
ftr-381	1369	2	the	the	DET
ftr-381	1369	3	special	special	ADJ
ftr-381	1369	4	nature	nature	NOUN
ftr-381	1369	5	of	of	ADP
ftr-381	1369	6	pe’ah	pe’ah	PROPN
ftr-381	1369	7	,	,	PUNCT
ftr-381	1369	8	and	and	CCONJ
ftr-381	1369	9	the	the	DET
ftr-381	1369	10	differences	difference	NOUN
ftr-381	1369	11	between	between	ADP
ftr-381	1369	12	income	income	NOUN
ftr-381	1369	13	and	and	CCONJ
ftr-381	1369	14	sales	sale	NOUN
ftr-381	1369	15	taxes	taxis	NOUN
ftr-381	1369	16	,	,	PUNCT
ftr-381	1369	17	the	the	DET
ftr-381	1369	18	process	process	NOUN
ftr-381	1369	19	of	of	ADP
ftr-381	1369	20	deriving	derive	VERB
ftr-381	1369	21	the	the	DET
ftr-381	1369	22	rules	rule	NOUN
ftr-381	1369	23	by	by	ADP
ftr-381	1369	24	analogy	analogy	NOUN
ftr-381	1369	25	provided	provide	VERB
ftr-381	1369	26	the	the	DET
ftr-381	1369	27	rabbis	rabbis	PROPN
ftr-381	1369	28	with	with	ADP
ftr-381	1369	29	significant	significant	ADJ
ftr-381	1369	30	opportunities	opportunity	NOUN
ftr-381	1369	31	to	to	PART
ftr-381	1369	32	craft	craft	VERB
ftr-381	1369	33	the	the	DET
ftr-381	1369	34	law	law	NOUN
ftr-381	1369	35	.	.	PUNCT
ftr-381	1370	1	to	to	ADP
ftr-381	1370	2	the	the	DET
ftr-381	1370	3	extent	extent	NOUN
ftr-381	1370	4	that	that	SCONJ
ftr-381	1370	5	the	the	DET
ftr-381	1370	6	rabbis	rabbis	PROPN
ftr-381	1370	7	looked	look	VERB
ftr-381	1370	8	to	to	ADP
ftr-381	1370	9	the	the	DET
ftr-381	1370	10	same	same	ADJ
ftr-381	1370	11	principles	principle	NOUN
ftr-381	1370	12	underlying	underlie	VERB
ftr-381	1370	13	the	the	DET
ftr-381	1370	14	federal	federal	ADJ
ftr-381	1370	15	tax	tax	NOUN
ftr-381	1370	16	law	law	NOUN
ftr-381	1370	17	,	,	PUNCT
ftr-381	1370	18	they	they	PRON
ftr-381	1370	19	arrived	arrive	VERB
ftr-381	1370	20	at	at	ADP
ftr-381	1370	21	similar	similar	ADJ
ftr-381	1370	22	conclusions	conclusion	NOUN
ftr-381	1370	23	.	.	PUNCT
ftr-381	1371	1	the	the	DET
ftr-381	1371	2	debate	debate	NOUN
ftr-381	1371	3	over	over	ADP
ftr-381	1371	4	the	the	DET
ftr-381	1371	5	proper	proper	ADJ
ftr-381	1371	6	accounting	accounting	NOUN
ftr-381	1371	7	rules	rule	NOUN
ftr-381	1371	8	reveals	reveal	VERB
ftr-381	1371	9	the	the	DET
ftr-381	1371	10	same	same	ADJ
ftr-381	1371	11	creativity	creativity	NOUN
ftr-381	1371	12	and	and	CCONJ
ftr-381	1371	13	opportunity	opportunity	NOUN
ftr-381	1371	14	to	to	PART
ftr-381	1371	15	shape	shape	VERB
ftr-381	1371	16	the	the	DET
ftr-381	1371	17	law	law	NOUN
ftr-381	1371	18	.	.	PUNCT
ftr-381	1372	1	absent	absent	ADJ
ftr-381	1372	2	a	a	DET
ftr-381	1372	3	direct	direct	ADJ
ftr-381	1372	4	statement	statement	NOUN
ftr-381	1372	5	regarding	regard	VERB
ftr-381	1372	6	the	the	DET
ftr-381	1372	7	proper	proper	ADJ
ftr-381	1372	8	accounting	accounting	NOUN
ftr-381	1372	9	period	period	NOUN
ftr-381	1372	10	,	,	PUNCT
ftr-381	1372	11	rabbis	rabbis	PROPN
ftr-381	1372	12	sought	seek	VERB
ftr-381	1372	13	out	out	ADP
ftr-381	1372	14	analogous	analogous	ADJ
ftr-381	1372	15	situations	situation	NOUN
ftr-381	1372	16	to	to	PART
ftr-381	1372	17	determine	determine	VERB
ftr-381	1372	18	the	the	DET
ftr-381	1372	19	appropriate	appropriate	ADJ
ftr-381	1372	20	rule	rule	NOUN
ftr-381	1372	21	.	.	PUNCT
ftr-381	1373	1	some	some	PRON
ftr-381	1373	2	relied	rely	VERB
ftr-381	1373	3	on	on	ADP
ftr-381	1373	4	analogies	analogy	NOUN
ftr-381	1373	5	to	to	ADP
ftr-381	1373	6	agricultural	agricultural	ADJ
ftr-381	1373	7	tithing	tithing	NOUN
ftr-381	1373	8	,	,	PUNCT
ftr-381	1373	9	while	while	SCONJ
ftr-381	1373	10	others	other	NOUN
ftr-381	1373	11	2007	2007	NUM
ftr-381	1373	12	]	]	X
ftr-381	1373	13	maaser	maaser	ADJ
ftr-381	1373	14	kesafim	kesafim	NOUN
ftr-381	1373	15	and	and	CCONJ
ftr-381	1373	16	the	the	DET
ftr-381	1373	17	development	development	NOUN
ftr-381	1373	18	of	of	ADP
ftr-381	1373	19	tax	tax	NOUN
ftr-381	1373	20	law	law	NOUN
ftr-381	1373	21	205	205	NUM
ftr-381	1373	22	200	200	NUM
ftr-381	1373	23	.	.	PUNCT
ftr-381	1374	1	see	see	VERB
ftr-381	1374	2	,	,	PUNCT
ftr-381	1374	3	e.g.	e.g.	ADV
ftr-381	1374	4	,	,	PUNCT
ftr-381	1374	5	maharil	maharil	ADJ
ftr-381	1374	6	,	,	PUNCT
ftr-381	1374	7	responsum	responsum	NOUN
ftr-381	1374	8	no	no	NOUN
ftr-381	1374	9	.	.	PROPN
ftr-381	1374	10	54	54	NUM
ftr-381	1374	11	,	,	PUNCT
ftr-381	1374	12	mk	mk	NOUN
ftr-381	1374	13	at	at	ADP
ftr-381	1374	14	27	27	NUM
ftr-381	1374	15	(	(	PUNCT
ftr-381	1374	16	“	"	PUNCT
ftr-381	1374	17	for	for	ADP
ftr-381	1374	18	this	this	DET
ftr-381	1374	19	reason	reason	NOUN
ftr-381	1374	20	maaser	maaser	NOUN
ftr-381	1374	21	kesafim	kesafim	NOUN
ftr-381	1374	22	,	,	PUNCT
ftr-381	1374	23	which	which	PRON
ftr-381	1374	24	is	be	AUX
ftr-381	1374	25	rabbinic	rabbinic	ADJ
ftr-381	1374	26	,	,	PUNCT
ftr-381	1374	27	has	have	VERB
ftr-381	1374	28	a	a	DET
ftr-381	1374	29	particular	particular	ADJ
ftr-381	1374	30	leniency	leniency	NOUN
ftr-381	1374	31	.	.	PUNCT
ftr-381	1374	32	”	"	PUNCT
ftr-381	1374	33	)	)	PUNCT
ftr-381	1374	34	.	.	PUNCT
ftr-381	1375	1	relied	rely	VERB
ftr-381	1375	2	on	on	ADP
ftr-381	1375	3	analogies	analogy	NOUN
ftr-381	1375	4	to	to	ADP
ftr-381	1375	5	partnership	partnership	NOUN
ftr-381	1375	6	law	law	NOUN
ftr-381	1375	7	.	.	PUNCT
ftr-381	1376	1	even	even	ADV
ftr-381	1376	2	where	where	SCONJ
ftr-381	1376	3	the	the	DET
ftr-381	1376	4	rabbis	rabbis	PROPN
ftr-381	1376	5	relied	rely	VERB
ftr-381	1376	6	on	on	ADP
ftr-381	1376	7	the	the	DET
ftr-381	1376	8	same	same	ADJ
ftr-381	1376	9	passages	passage	NOUN
ftr-381	1376	10	,	,	PUNCT
ftr-381	1376	11	they	they	PRON
ftr-381	1376	12	often	often	ADV
ftr-381	1376	13	reached	reach	VERB
ftr-381	1376	14	opposite	opposite	ADJ
ftr-381	1376	15	conclusions	conclusion	NOUN
ftr-381	1376	16	,	,	PUNCT
ftr-381	1376	17	revealing	reveal	VERB
ftr-381	1376	18	the	the	DET
ftr-381	1376	19	latitude	latitude	NOUN
ftr-381	1376	20	possible	possible	ADJ
ftr-381	1376	21	in	in	ADP
ftr-381	1376	22	the	the	DET
ftr-381	1376	23	absence	absence	NOUN
ftr-381	1376	24	of	of	ADP
ftr-381	1376	25	legislative	legislative	ADJ
ftr-381	1376	26	authority	authority	NOUN
ftr-381	1376	27	.	.	PUNCT
ftr-381	1377	1	further	far	ADV
ftr-381	1377	2	,	,	PUNCT
ftr-381	1377	3	the	the	DET
ftr-381	1377	4	lack	lack	NOUN
ftr-381	1377	5	of	of	ADP
ftr-381	1377	6	legal	legal	ADJ
ftr-381	1377	7	hierarchy	hierarchy	NOUN
ftr-381	1377	8	made	make	VERB
ftr-381	1377	9	it	it	PRON
ftr-381	1377	10	impossible	impossible	ADJ
ftr-381	1377	11	to	to	PART
ftr-381	1377	12	resolve	resolve	VERB
ftr-381	1377	13	the	the	DET
ftr-381	1377	14	differences	difference	NOUN
ftr-381	1377	15	of	of	ADP
ftr-381	1377	16	opinion	opinion	NOUN
ftr-381	1377	17	.	.	PUNCT
ftr-381	1378	1	nonetheless	nonetheless	ADV
ftr-381	1378	2	,	,	PUNCT
ftr-381	1378	3	the	the	DET
ftr-381	1378	4	modern	modern	ADJ
ftr-381	1378	5	,	,	PUNCT
ftr-381	1378	6	mainstream	mainstream	ADJ
ftr-381	1378	7	view	view	NOUN
ftr-381	1378	8	appears	appear	VERB
ftr-381	1378	9	to	to	PART
ftr-381	1378	10	be	be	AUX
ftr-381	1378	11	the	the	DET
ftr-381	1378	12	one	one	NUM
ftr-381	1378	13	-	-	PUNCT
ftr-381	1378	14	year	year	NOUN
ftr-381	1378	15	accounting	accounting	NOUN
ftr-381	1378	16	period	period	NOUN
ftr-381	1378	17	adopted	adopt	VERB
ftr-381	1378	18	for	for	ADP
ftr-381	1378	19	federal	federal	ADJ
ftr-381	1378	20	tax	tax	NOUN
ftr-381	1378	21	purposes	purpose	NOUN
ftr-381	1378	22	.	.	PUNCT
ftr-381	1379	1	in	in	ADP
ftr-381	1379	2	the	the	DET
ftr-381	1379	3	case	case	NOUN
ftr-381	1379	4	of	of	ADP
ftr-381	1379	5	maaser	maaser	ADJ
ftr-381	1379	6	kesafim	kesafim	NOUN
ftr-381	1379	7	,	,	PUNCT
ftr-381	1379	8	the	the	DET
ftr-381	1379	9	ability	ability	NOUN
ftr-381	1379	10	of	of	ADP
ftr-381	1379	11	the	the	DET
ftr-381	1379	12	rabbis	rabbis	PROPN
ftr-381	1379	13	to	to	PART
ftr-381	1379	14	innovate	innovate	VERB
ftr-381	1379	15	is	be	AUX
ftr-381	1379	16	enhanced	enhance	VERB
ftr-381	1379	17	by	by	ADP
ftr-381	1379	18	the	the	DET
ftr-381	1379	19	perceived	perceive	VERB
ftr-381	1379	20	source	source	NOUN
ftr-381	1379	21	of	of	ADP
ftr-381	1379	22	the	the	DET
ftr-381	1379	23	obligation	obligation	NOUN
ftr-381	1379	24	.	.	PUNCT
ftr-381	1380	1	numerous	numerous	ADJ
ftr-381	1380	2	rabbis	rabbis	PROPN
ftr-381	1380	3	have	have	AUX
ftr-381	1380	4	pointed	point	VERB
ftr-381	1380	5	out	out	ADP
ftr-381	1380	6	that	that	SCONJ
ftr-381	1380	7	the	the	DET
ftr-381	1380	8	obligation	obligation	NOUN
ftr-381	1380	9	is	be	AUX
ftr-381	1380	10	not	not	PART
ftr-381	1380	11	a	a	DET
ftr-381	1380	12	torah	torah	PROPN
ftr-381	1380	13	obligation	obligation	NOUN
ftr-381	1380	14	,	,	PUNCT
ftr-381	1380	15	meaning	mean	VERB
ftr-381	1380	16	that	that	SCONJ
ftr-381	1380	17	it	it	PRON
ftr-381	1380	18	need	need	AUX
ftr-381	1380	19	not	not	PART
ftr-381	1380	20	be	be	AUX
ftr-381	1380	21	strictly	strictly	ADV
ftr-381	1380	22	enforced	enforce	VERB
ftr-381	1380	23	.	.	PUNCT
ftr-381	1381	1	in	in	ADP
ftr-381	1381	2	his	his	PRON
ftr-381	1381	3	discussion	discussion	NOUN
ftr-381	1381	4	of	of	ADP
ftr-381	1381	5	how	how	SCONJ
ftr-381	1381	6	to	to	PART
ftr-381	1381	7	treat	treat	VERB
ftr-381	1381	8	civil	civil	ADJ
ftr-381	1381	9	taxes	taxis	NOUN
ftr-381	1381	10	,	,	PUNCT
ftr-381	1381	11	rabbi200	rabbi200	PROPN
ftr-381	1381	12	weiss	weiss	PROPN
ftr-381	1381	13	expressly	expressly	ADV
ftr-381	1381	14	noted	note	VERB
ftr-381	1381	15	that	that	SCONJ
ftr-381	1381	16	the	the	DET
ftr-381	1381	17	customary	customary	ADJ
ftr-381	1381	18	origins	origin	NOUN
ftr-381	1381	19	of	of	ADP
ftr-381	1381	20	maaser	maaser	NOUN
ftr-381	1381	21	allowed	allow	VERB
ftr-381	1381	22	him	he	PRON
ftr-381	1381	23	to	to	PART
ftr-381	1381	24	craft	craft	VERB
ftr-381	1381	25	a	a	DET
ftr-381	1381	26	reasonable	reasonable	ADJ
ftr-381	1381	27	rule	rule	NOUN
ftr-381	1381	28	and	and	CCONJ
ftr-381	1381	29	permit	permit	NOUN
ftr-381	1381	30	deductions	deduction	NOUN
ftr-381	1381	31	that	that	PRON
ftr-381	1381	32	might	might	AUX
ftr-381	1381	33	not	not	PART
ftr-381	1381	34	otherwise	otherwise	ADV
ftr-381	1381	35	be	be	AUX
ftr-381	1381	36	allowed	allow	VERB
ftr-381	1381	37	.	.	PUNCT
ftr-381	1382	1	although	although	SCONJ
ftr-381	1382	2	not	not	PART
ftr-381	1382	3	acknowledged	acknowledge	VERB
ftr-381	1382	4	,	,	PUNCT
ftr-381	1382	5	the	the	DET
ftr-381	1382	6	rabbis	rabbis	PROPN
ftr-381	1382	7	who	who	PRON
ftr-381	1382	8	exclude	exclude	VERB
ftr-381	1382	9	non	non	ADJ
ftr-381	1382	10	-	-	ADJ
ftr-381	1382	11	cash	cash	ADJ
ftr-381	1382	12	gift	gift	NOUN
ftr-381	1382	13	from	from	ADP
ftr-381	1382	14	income	income	NOUN
ftr-381	1382	15	are	be	AUX
ftr-381	1382	16	essentially	essentially	ADV
ftr-381	1382	17	enforcing	enforce	VERB
ftr-381	1382	18	the	the	DET
ftr-381	1382	19	rule	rule	NOUN
ftr-381	1382	20	of	of	ADP
ftr-381	1382	21	income	income	NOUN
ftr-381	1382	22	inclusion	inclusion	NOUN
ftr-381	1382	23	more	more	ADV
ftr-381	1382	24	leniently	leniently	ADV
ftr-381	1382	25	than	than	SCONJ
ftr-381	1382	26	they	they	PRON
ftr-381	1382	27	might	might	AUX
ftr-381	1382	28	a	a	DET
ftr-381	1382	29	torah	torah	PROPN
ftr-381	1382	30	obligation	obligation	NOUN
ftr-381	1382	31	that	that	PRON
ftr-381	1382	32	required	require	VERB
ftr-381	1382	33	the	the	DET
ftr-381	1382	34	inclusion	inclusion	NOUN
ftr-381	1382	35	of	of	ADP
ftr-381	1382	36	gifts	gift	NOUN
ftr-381	1382	37	.	.	PUNCT
ftr-381	1383	1	c.	c.	NOUN
ftr-381	1383	2	the	the	DET
ftr-381	1383	3	effect	effect	NOUN
ftr-381	1383	4	of	of	ADP
ftr-381	1383	5	cultural	cultural	ADJ
ftr-381	1383	6	values	value	NOUN
ftr-381	1383	7	on	on	ADP
ftr-381	1383	8	the	the	DET
ftr-381	1383	9	development	development	NOUN
ftr-381	1383	10	of	of	ADP
ftr-381	1383	11	tax	tax	NOUN
ftr-381	1383	12	law	law	NOUN
ftr-381	1383	13	the	the	DET
ftr-381	1383	14	comparison	comparison	NOUN
ftr-381	1383	15	of	of	ADP
ftr-381	1383	16	tithing	tithing	NOUN
ftr-381	1383	17	and	and	CCONJ
ftr-381	1383	18	tax	tax	NOUN
ftr-381	1383	19	rules	rule	NOUN
ftr-381	1383	20	also	also	ADV
ftr-381	1383	21	reveals	reveal	VERB
ftr-381	1383	22	how	how	SCONJ
ftr-381	1383	23	a	a	DET
ftr-381	1383	24	society	society	NOUN
ftr-381	1383	25	’s	’s	PART
ftr-381	1383	26	values	value	NOUN
ftr-381	1383	27	can	can	AUX
ftr-381	1383	28	play	play	VERB
ftr-381	1383	29	a	a	DET
ftr-381	1383	30	significant	significant	ADJ
ftr-381	1383	31	role	role	NOUN
ftr-381	1383	32	in	in	ADP
ftr-381	1383	33	the	the	DET
ftr-381	1383	34	development	development	NOUN
ftr-381	1383	35	of	of	ADP
ftr-381	1383	36	the	the	DET
ftr-381	1383	37	law	law	NOUN
ftr-381	1383	38	.	.	PUNCT
ftr-381	1384	1	the	the	DET
ftr-381	1384	2	federal	federal	ADJ
ftr-381	1384	3	tax	tax	NOUN
ftr-381	1384	4	rules	rule	NOUN
ftr-381	1384	5	are	be	AUX
ftr-381	1384	6	motivated	motivated	ADJ
ftr-381	1384	7	to	to	ADP
ftr-381	1384	8	a	a	DET
ftr-381	1384	9	large	large	ADJ
ftr-381	1384	10	degree	degree	NOUN
ftr-381	1384	11	by	by	ADP
ftr-381	1384	12	concerns	concern	NOUN
ftr-381	1384	13	over	over	ADP
ftr-381	1384	14	horizontal	horizontal	ADJ
ftr-381	1384	15	equity	equity	NOUN
ftr-381	1384	16	,	,	PUNCT
ftr-381	1384	17	the	the	DET
ftr-381	1384	18	idea	idea	NOUN
ftr-381	1384	19	that	that	PRON
ftr-381	1384	20	similarly	similarly	ADV
ftr-381	1384	21	situated	situated	ADJ
ftr-381	1384	22	people	people	NOUN
ftr-381	1384	23	ought	ought	AUX
ftr-381	1384	24	to	to	PART
ftr-381	1384	25	be	be	AUX
ftr-381	1384	26	treated	treat	VERB
ftr-381	1384	27	the	the	DET
ftr-381	1384	28	same	same	ADJ
ftr-381	1384	29	.	.	PUNCT
ftr-381	1385	1	such	such	ADJ
ftr-381	1385	2	concerns	concern	NOUN
ftr-381	1385	3	play	play	VERB
ftr-381	1385	4	virtually	virtually	ADV
ftr-381	1385	5	no	no	DET
ftr-381	1385	6	role	role	NOUN
ftr-381	1385	7	in	in	ADP
ftr-381	1385	8	the	the	DET
ftr-381	1385	9	development	development	NOUN
ftr-381	1385	10	of	of	ADP
ftr-381	1385	11	the	the	DET
ftr-381	1385	12	tithing	tithing	NOUN
ftr-381	1385	13	law	law	NOUN
ftr-381	1385	14	.	.	PUNCT
ftr-381	1386	1	instead	instead	ADV
ftr-381	1386	2	,	,	PUNCT
ftr-381	1386	3	the	the	DET
ftr-381	1386	4	rabbis	rabbis	PROPN
ftr-381	1386	5	are	be	AUX
ftr-381	1386	6	concerned	concerned	ADJ
ftr-381	1386	7	that	that	SCONJ
ftr-381	1386	8	each	each	DET
ftr-381	1386	9	individual	individual	ADJ
ftr-381	1386	10	fulfill	fulfill	VERB
ftr-381	1386	11	his	his	PRON
ftr-381	1386	12	obligation	obligation	NOUN
ftr-381	1386	13	to	to	ADP
ftr-381	1386	14	god	god	PROPN
ftr-381	1386	15	,	,	PUNCT
ftr-381	1386	16	regardless	regardless	ADV
ftr-381	1386	17	of	of	ADP
ftr-381	1386	18	how	how	SCONJ
ftr-381	1386	19	others	other	NOUN
ftr-381	1386	20	might	might	AUX
ftr-381	1386	21	be	be	AUX
ftr-381	1386	22	treated	treat	VERB
ftr-381	1386	23	.	.	PUNCT
ftr-381	1387	1	the	the	DET
ftr-381	1387	2	effect	effect	NOUN
ftr-381	1387	3	these	these	DET
ftr-381	1387	4	different	different	ADJ
ftr-381	1387	5	values	value	NOUN
ftr-381	1387	6	have	have	VERB
ftr-381	1387	7	on	on	ADP
ftr-381	1387	8	the	the	DET
ftr-381	1387	9	development	development	NOUN
ftr-381	1387	10	of	of	ADP
ftr-381	1387	11	the	the	DET
ftr-381	1387	12	law	law	NOUN
ftr-381	1387	13	can	can	AUX
ftr-381	1387	14	best	well	ADV
ftr-381	1387	15	be	be	AUX
ftr-381	1387	16	seen	see	VERB
ftr-381	1387	17	by	by	ADP
ftr-381	1387	18	comparing	compare	VERB
ftr-381	1387	19	the	the	DET
ftr-381	1387	20	discussions	discussion	NOUN
ftr-381	1387	21	concerning	concern	VERB
ftr-381	1387	22	the	the	DET
ftr-381	1387	23	accounting	accounting	NOUN
ftr-381	1387	24	period	period	NOUN
ftr-381	1387	25	rules	rule	NOUN
ftr-381	1387	26	and	and	CCONJ
ftr-381	1387	27	the	the	DET
ftr-381	1387	28	propriety	propriety	NOUN
ftr-381	1387	29	of	of	ADP
ftr-381	1387	30	deducting	deduct	VERB
ftr-381	1387	31	state	state	NOUN
ftr-381	1387	32	sales	sale	NOUN
ftr-381	1387	33	taxes	taxis	NOUN
ftr-381	1387	34	.	.	PUNCT
ftr-381	1388	1	as	as	SCONJ
ftr-381	1388	2	described	describe	VERB
ftr-381	1388	3	above	above	ADV
ftr-381	1388	4	in	in	ADP
ftr-381	1388	5	part	part	NOUN
ftr-381	1388	6	iv.c	iv.c	PROPN
ftr-381	1388	7	,	,	PUNCT
ftr-381	1388	8	the	the	DET
ftr-381	1388	9	use	use	NOUN
ftr-381	1388	10	of	of	ADP
ftr-381	1388	11	accounting	accounting	NOUN
ftr-381	1388	12	periods	period	NOUN
ftr-381	1388	13	may	may	AUX
ftr-381	1388	14	lead	lead	VERB
ftr-381	1388	15	to	to	ADP
ftr-381	1388	16	inequitable	inequitable	ADJ
ftr-381	1388	17	results	result	NOUN
ftr-381	1388	18	.	.	PUNCT
ftr-381	1389	1	in	in	ADP
ftr-381	1389	2	particular	particular	ADJ
ftr-381	1389	3	,	,	PUNCT
ftr-381	1389	4	two	two	NUM
ftr-381	1389	5	people	people	NOUN
ftr-381	1389	6	who	who	PRON
ftr-381	1389	7	earn	earn	VERB
ftr-381	1389	8	the	the	DET
ftr-381	1389	9	exact	exact	ADJ
ftr-381	1389	10	same	same	ADJ
ftr-381	1389	11	total	total	ADJ
ftr-381	1389	12	amount	amount	NOUN
ftr-381	1389	13	may	may	AUX
ftr-381	1389	14	end	end	VERB
ftr-381	1389	15	up	up	ADP
ftr-381	1389	16	with	with	ADP
ftr-381	1389	17	vastly	vastly	ADV
ftr-381	1389	18	different	different	ADJ
ftr-381	1389	19	tax	tax	NOUN
ftr-381	1389	20	burdens	burden	NOUN
ftr-381	1389	21	depending	depend	VERB
ftr-381	1389	22	on	on	ADP
ftr-381	1389	23	when	when	SCONJ
ftr-381	1389	24	they	they	PRON
ftr-381	1389	25	earn	earn	VERB
ftr-381	1389	26	their	their	PRON
ftr-381	1389	27	income	income	NOUN
ftr-381	1389	28	and	and	CCONJ
ftr-381	1389	29	incur	incur	VERB
ftr-381	1389	30	their	their	PRON
ftr-381	1389	31	expenses	expense	NOUN
ftr-381	1389	32	.	.	PUNCT
ftr-381	1390	1	problems	problem	NOUN
ftr-381	1390	2	may	may	AUX
ftr-381	1390	3	be	be	AUX
ftr-381	1390	4	exacerbated	exacerbate	VERB
ftr-381	1390	5	if	if	SCONJ
ftr-381	1390	6	the	the	DET
ftr-381	1390	7	tax	tax	NOUN
ftr-381	1390	8	system	system	NOUN
ftr-381	1390	9	uses	use	VERB
ftr-381	1390	10	progressive	progressive	ADJ
ftr-381	1390	11	rates	rate	NOUN
ftr-381	1390	12	,	,	PUNCT
ftr-381	1390	13	as	as	SCONJ
ftr-381	1390	14	income	income	NOUN
ftr-381	1390	15	bunched	bunch	VERB
ftr-381	1390	16	in	in	ADP
ftr-381	1390	17	one	one	NUM
ftr-381	1390	18	year	year	NOUN
ftr-381	1390	19	may	may	AUX
ftr-381	1390	20	be	be	AUX
ftr-381	1390	21	taxed	tax	VERB
ftr-381	1390	22	at	at	ADP
ftr-381	1390	23	a	a	DET
ftr-381	1390	24	higher	high	ADJ
ftr-381	1390	25	rate	rate	NOUN
ftr-381	1390	26	than	than	SCONJ
ftr-381	1390	27	the	the	DET
ftr-381	1390	28	same	same	ADJ
ftr-381	1390	29	income	income	NOUN
ftr-381	1390	30	spread	spread	VERB
ftr-381	1390	31	out	out	ADP
ftr-381	1390	32	over	over	ADP
ftr-381	1390	33	many	many	ADJ
ftr-381	1390	34	years	year	NOUN
ftr-381	1390	35	.	.	PUNCT
ftr-381	1391	1	this	this	DET
ftr-381	1391	2	result	result	NOUN
ftr-381	1391	3	violates	violate	VERB
ftr-381	1391	4	the	the	DET
ftr-381	1391	5	principle	principle	NOUN
ftr-381	1391	6	of	of	ADP
ftr-381	1391	7	horizontal	horizontal	ADJ
ftr-381	1391	8	equity	equity	NOUN
ftr-381	1391	9	.	.	PUNCT
ftr-381	1392	1	to	to	PART
ftr-381	1392	2	remedy	remedy	VERB
ftr-381	1392	3	this	this	DET
ftr-381	1392	4	concern	concern	NOUN
ftr-381	1392	5	,	,	PUNCT
ftr-381	1392	6	the	the	DET
ftr-381	1392	7	trend	trend	NOUN
ftr-381	1392	8	in	in	ADP
ftr-381	1392	9	both	both	CCONJ
ftr-381	1392	10	the	the	DET
ftr-381	1392	11	legislature	legislature	NOUN
ftr-381	1392	12	and	and	CCONJ
ftr-381	1392	13	courts	court	NOUN
ftr-381	1392	14	has	have	AUX
ftr-381	1392	15	been	be	AUX
ftr-381	1392	16	to	to	PART
ftr-381	1392	17	break	break	VERB
ftr-381	1392	18	down	down	ADP
ftr-381	1392	19	the	the	DET
ftr-381	1392	20	separation	separation	NOUN
ftr-381	1392	21	between	between	ADP
ftr-381	1392	22	tax	tax	NOUN
ftr-381	1392	23	years	year	NOUN
ftr-381	1392	24	and	and	CCONJ
ftr-381	1392	25	allow	allow	VERB
ftr-381	1392	26	netting	net	VERB
ftr-381	1392	27	from	from	ADP
ftr-381	1392	28	one	one	NUM
ftr-381	1392	29	year	year	NOUN
ftr-381	1392	30	to	to	ADP
ftr-381	1392	31	the	the	DET
ftr-381	1392	32	next	next	ADJ
ftr-381	1392	33	.	.	PUNCT
ftr-381	1393	1	thus	thus	ADV
ftr-381	1393	2	,	,	PUNCT
ftr-381	1393	3	the	the	DET
ftr-381	1393	4	current	current	ADJ
ftr-381	1393	5	rules	rule	NOUN
ftr-381	1393	6	reflect	reflect	VERB
ftr-381	1393	7	a	a	DET
ftr-381	1393	8	desire	desire	NOUN
ftr-381	1393	9	to	to	PART
ftr-381	1393	10	ensure	ensure	VERB
ftr-381	1393	11	that	that	SCONJ
ftr-381	1393	12	those	those	PRON
ftr-381	1393	13	who	who	PRON
ftr-381	1393	14	earn	earn	VERB
ftr-381	1393	15	the	the	DET
ftr-381	1393	16	same	same	ADJ
ftr-381	1393	17	amount	amount	NOUN
ftr-381	1393	18	over	over	ADP
ftr-381	1393	19	time	time	NOUN
ftr-381	1393	20	pay	pay	VERB
ftr-381	1393	21	the	the	DET
ftr-381	1393	22	same	same	ADJ
ftr-381	1393	23	amount	amount	NOUN
ftr-381	1393	24	of	of	ADP
ftr-381	1393	25	tax	tax	NOUN
ftr-381	1393	26	.	.	PUNCT
ftr-381	1394	1	some	some	DET
ftr-381	1394	2	scholars	scholar	NOUN
ftr-381	1394	3	have	have	AUX
ftr-381	1394	4	proposed	propose	VERB
ftr-381	1394	5	going	go	VERB
ftr-381	1394	6	even	even	ADV
ftr-381	1394	7	further	far	ADV
ftr-381	1394	8	to	to	PART
ftr-381	1394	9	address	address	VERB
ftr-381	1394	10	concerns	concern	NOUN
ftr-381	1394	11	regarding	regard	VERB
ftr-381	1394	12	horizontal	horizontal	ADJ
ftr-381	1394	13	equity	equity	NOUN
ftr-381	1394	14	.	.	PUNCT
ftr-381	1395	1	for	for	ADP
ftr-381	1395	2	instance	instance	NOUN
ftr-381	1395	3	,	,	PUNCT
ftr-381	1395	4	william	william	PROPN
ftr-381	1395	5	vickrey	vickrey	PROPN
ftr-381	1395	6	proposed	propose	VERB
ftr-381	1395	7	that	that	SCONJ
ftr-381	1395	8	206	206	NUM
ftr-381	1395	9	florida	florida	PROPN
ftr-381	1395	10	tax	tax	NOUN
ftr-381	1395	11	review	review	NOUN
ftr-381	1395	12	[	[	X
ftr-381	1395	13	vol	vol	NOUN
ftr-381	1395	14	.	.	PUNCT
ftr-381	1395	15	8:1	8:1	NUM
ftr-381	1395	16	201	201	NUM
ftr-381	1395	17	.	.	PUNCT
ftr-381	1396	1	william	william	PROPN
ftr-381	1396	2	vickrey	vickrey	PROPN
ftr-381	1396	3	,	,	PUNCT
ftr-381	1396	4	averaging	average	VERB
ftr-381	1396	5	of	of	ADP
ftr-381	1396	6	income	income	NOUN
ftr-381	1396	7	for	for	ADP
ftr-381	1396	8	income	income	NOUN
ftr-381	1396	9	tax	tax	NOUN
ftr-381	1396	10	purposes	purpose	NOUN
ftr-381	1396	11	,	,	PUNCT
ftr-381	1396	12	47	47	NUM
ftr-381	1396	13	j.	j.	PROPN
ftr-381	1396	14	pol	pol	PROPN
ftr-381	1396	15	.	.	PUNCT
ftr-381	1396	16	econ	econ	PROPN
ftr-381	1396	17	.	.	PROPN
ftr-381	1396	18	,	,	PUNCT
ftr-381	1396	19	379	379	NUM
ftr-381	1396	20	-	-	SYM
ftr-381	1396	21	97	97	NUM
ftr-381	1396	22	(	(	PUNCT
ftr-381	1396	23	1939	1939	NUM
ftr-381	1396	24	)	)	PUNCT
ftr-381	1396	25	.	.	PUNCT
ftr-381	1397	1	202	202	NUM
ftr-381	1397	2	.	.	PUNCT
ftr-381	1398	1	from	from	ADP
ftr-381	1398	2	1964	1964	NUM
ftr-381	1398	3	to	to	ADP
ftr-381	1398	4	1986	1986	NUM
ftr-381	1398	5	,	,	PUNCT
ftr-381	1398	6	the	the	DET
ftr-381	1398	7	internal	internal	ADJ
ftr-381	1398	8	revenue	revenue	NOUN
ftr-381	1398	9	code	code	NOUN
ftr-381	1398	10	contained	contain	VERB
ftr-381	1398	11	limited	limited	ADJ
ftr-381	1398	12	income	income	NOUN
ftr-381	1398	13	averaging	averaging	NOUN
ftr-381	1398	14	provisions	provision	NOUN
ftr-381	1398	15	.	.	PUNCT
ftr-381	1399	1	see	see	VERB
ftr-381	1399	2	generally	generally	ADV
ftr-381	1399	3	boris	boris	PROPN
ftr-381	1399	4	i.	i.	PROPN
ftr-381	1399	5	bittker	bittker	PROPN
ftr-381	1399	6	and	and	CCONJ
ftr-381	1399	7	lawrence	lawrence	PROPN
ftr-381	1399	8	lokken	lokken	PROPN
ftr-381	1399	9	,	,	PUNCT
ftr-381	1399	10	federal	federal	ADJ
ftr-381	1399	11	taxation	taxation	NOUN
ftr-381	1399	12	of	of	ADP
ftr-381	1399	13	income	income	NOUN
ftr-381	1399	14	,	,	PUNCT
ftr-381	1399	15	estates	estate	NOUN
ftr-381	1399	16	and	and	CCONJ
ftr-381	1399	17	gifts	gift	NOUN
ftr-381	1399	18	(	(	PUNCT
ftr-381	1399	19	rev	rev	PROPN
ftr-381	1399	20	.	.	PROPN
ftr-381	1399	21	3d	3d	NUM
ftr-381	1399	22	.	.	PUNCT
ftr-381	1400	1	ed	ed	NOUN
ftr-381	1400	2	.	.	PUNCT
ftr-381	1400	3	)	)	PUNCT
ftr-381	1401	1	vol	vol	NOUN
ftr-381	1401	2	.	.	PUNCT
ftr-381	1401	3	4a	4a	NOUN
ftr-381	1401	4	,	,	PUNCT
ftr-381	1401	5	¶	¶	PROPN
ftr-381	1401	6	111.3.10	111.3.10	NUM
ftr-381	1401	7	,	,	PUNCT
ftr-381	1401	8	(	(	PUNCT
ftr-381	1401	9	for	for	ADP
ftr-381	1401	10	a	a	DET
ftr-381	1401	11	description	description	NOUN
ftr-381	1401	12	of	of	ADP
ftr-381	1401	13	these	these	DET
ftr-381	1401	14	provisions	provision	NOUN
ftr-381	1401	15	)	)	PUNCT
ftr-381	1401	16	.	.	PUNCT
ftr-381	1402	1	203	203	NUM
ftr-381	1402	2	.	.	PUNCT
ftr-381	1402	3	see	see	VERB
ftr-381	1402	4	generally	generally	ADV
ftr-381	1402	5	,	,	PUNCT
ftr-381	1402	6	e.g.	e.g.	ADV
ftr-381	1402	7	,	,	PUNCT
ftr-381	1402	8	lily	lily	PROPN
ftr-381	1402	9	l.	l.	PROPN
ftr-381	1402	10	batchelder	batchelder	PROPN
ftr-381	1402	11	,	,	PUNCT
ftr-381	1402	12	taxing	tax	VERB
ftr-381	1402	13	the	the	DET
ftr-381	1402	14	poor	poor	ADJ
ftr-381	1402	15	:	:	PUNCT
ftr-381	1402	16	income	income	NOUN
ftr-381	1402	17	averaging	averaging	NOUN
ftr-381	1402	18	reconsidered	reconsider	VERB
ftr-381	1402	19	,	,	PUNCT
ftr-381	1402	20	40	40	NUM
ftr-381	1402	21	harv	harv	NOUN
ftr-381	1402	22	.	.	PUNCT
ftr-381	1403	1	j.	j.	PROPN
ftr-381	1403	2	on	on	ADP
ftr-381	1403	3	legis	legis	PROPN
ftr-381	1403	4	.	.	PUNCT
ftr-381	1404	1	395	395	NUM
ftr-381	1404	2	(	(	PUNCT
ftr-381	1404	3	2003	2003	NUM
ftr-381	1404	4	)	)	PUNCT
ftr-381	1404	5	;	;	PUNCT
ftr-381	1405	1	neil	neil	PROPN
ftr-381	1405	2	h.	h.	PROPN
ftr-381	1405	3	buchanan	buchanan	PROPN
ftr-381	1405	4	,	,	PUNCT
ftr-381	1405	5	the	the	DET
ftr-381	1405	6	case	case	NOUN
ftr-381	1405	7	against	against	ADP
ftr-381	1405	8	income	income	NOUN
ftr-381	1405	9	averaging	averaging	NOUN
ftr-381	1405	10	,	,	PUNCT
ftr-381	1405	11	25	25	NUM
ftr-381	1405	12	va	va	NOUN
ftr-381	1405	13	.	.	PUNCT
ftr-381	1405	14	tax	tax	PROPN
ftr-381	1405	15	rev	rev	PROPN
ftr-381	1405	16	.	.	PROPN
ftr-381	1405	17	1151	1151	NUM
ftr-381	1405	18	(	(	PUNCT
ftr-381	1405	19	2006	2006	NUM
ftr-381	1405	20	)	)	PUNCT
ftr-381	1405	21	.	.	PUNCT
ftr-381	1406	1	204	204	NUM
ftr-381	1406	2	.	.	PUNCT
ftr-381	1406	3	see	see	VERB
ftr-381	1406	4	part	part	NOUN
ftr-381	1406	5	iv.b.3	iv.b.3	NOUN
ftr-381	1406	6	,	,	PUNCT
ftr-381	1406	7	supra	supra	PROPN
ftr-381	1406	8	.	.	PUNCT
ftr-381	1407	1	income	income	NOUN
ftr-381	1407	2	should	should	AUX
ftr-381	1407	3	be	be	AUX
ftr-381	1407	4	averaged	average	VERB
ftr-381	1407	5	over	over	ADP
ftr-381	1407	6	a	a	DET
ftr-381	1407	7	taxpayer	taxpayer	NOUN
ftr-381	1407	8	’s	’s	PART
ftr-381	1407	9	lifetime	lifetime	NOUN
ftr-381	1407	10	and	and	CCONJ
ftr-381	1407	11	taxes	taxis	NOUN
ftr-381	1407	12	adjusted	adjust	VERB
ftr-381	1407	13	accordingly	accordingly	ADV
ftr-381	1407	14	.	.	PUNCT
ftr-381	1408	1	under	under	ADP
ftr-381	1408	2	this	this	DET
ftr-381	1408	3	proposal	proposal	NOUN
ftr-381	1408	4	,	,	PUNCT
ftr-381	1408	5	there	there	PRON
ftr-381	1408	6	would	would	AUX
ftr-381	1408	7	still	still	ADV
ftr-381	1408	8	be	be	AUX
ftr-381	1408	9	an	an	DET
ftr-381	1408	10	annual	annual	ADJ
ftr-381	1408	11	tax	tax	NOUN
ftr-381	1408	12	year	year	NOUN
ftr-381	1408	13	,	,	PUNCT
ftr-381	1408	14	but201	but201	VERB
ftr-381	1408	15	the	the	DET
ftr-381	1408	16	years	year	NOUN
ftr-381	1408	17	would	would	AUX
ftr-381	1408	18	lose	lose	VERB
ftr-381	1408	19	their	their	PRON
ftr-381	1408	20	independent	independent	ADJ
ftr-381	1408	21	quality	quality	NOUN
ftr-381	1408	22	.	.	PUNCT
ftr-381	1409	1	in	in	ADP
ftr-381	1409	2	essence	essence	NOUN
ftr-381	1409	3	,	,	PUNCT
ftr-381	1409	4	taxpayers	taxpayer	NOUN
ftr-381	1409	5	would	would	AUX
ftr-381	1409	6	carry	carry	VERB
ftr-381	1409	7	over	over	ADP
ftr-381	1409	8	their	their	PRON
ftr-381	1409	9	income	income	NOUN
ftr-381	1409	10	and	and	CCONJ
ftr-381	1409	11	taxes	taxis	NOUN
ftr-381	1409	12	paid	pay	VERB
ftr-381	1409	13	from	from	ADP
ftr-381	1409	14	year	year	NOUN
ftr-381	1409	15	to	to	ADP
ftr-381	1409	16	year	year	NOUN
ftr-381	1409	17	,	,	PUNCT
ftr-381	1409	18	adding	add	VERB
ftr-381	1409	19	the	the	DET
ftr-381	1409	20	current	current	ADJ
ftr-381	1409	21	year	year	NOUN
ftr-381	1409	22	’s	’s	PART
ftr-381	1409	23	income	income	NOUN
ftr-381	1409	24	to	to	ADP
ftr-381	1409	25	all	all	DET
ftr-381	1409	26	previous	previous	ADJ
ftr-381	1409	27	income	income	NOUN
ftr-381	1409	28	and	and	CCONJ
ftr-381	1409	29	dividing	dividing	NOUN
ftr-381	1409	30	by	by	ADP
ftr-381	1409	31	the	the	DET
ftr-381	1409	32	number	number	NOUN
ftr-381	1409	33	of	of	ADP
ftr-381	1409	34	years	year	NOUN
ftr-381	1409	35	of	of	ADP
ftr-381	1409	36	income	income	NOUN
ftr-381	1409	37	,	,	PUNCT
ftr-381	1409	38	to	to	PART
ftr-381	1409	39	determine	determine	VERB
ftr-381	1409	40	taxable	taxable	ADJ
ftr-381	1409	41	average	average	ADJ
ftr-381	1409	42	income	income	NOUN
ftr-381	1409	43	.	.	PUNCT
ftr-381	1410	1	under	under	ADP
ftr-381	1410	2	this	this	DET
ftr-381	1410	3	proposal	proposal	NOUN
ftr-381	1410	4	,	,	PUNCT
ftr-381	1410	5	two202	two202	PROPN
ftr-381	1410	6	people	people	NOUN
ftr-381	1410	7	with	with	ADP
ftr-381	1410	8	the	the	DET
ftr-381	1410	9	same	same	ADJ
ftr-381	1410	10	lifetime	lifetime	NOUN
ftr-381	1410	11	income	income	NOUN
ftr-381	1410	12	would	would	AUX
ftr-381	1410	13	pay	pay	VERB
ftr-381	1410	14	the	the	DET
ftr-381	1410	15	same	same	ADJ
ftr-381	1410	16	in	in	ADP
ftr-381	1410	17	taxes	taxis	NOUN
ftr-381	1410	18	,	,	PUNCT
ftr-381	1410	19	regardless	regardless	ADV
ftr-381	1410	20	of	of	ADP
ftr-381	1410	21	when	when	SCONJ
ftr-381	1410	22	they	they	PRON
ftr-381	1410	23	actually	actually	ADV
ftr-381	1410	24	earned	earn	VERB
ftr-381	1410	25	their	their	PRON
ftr-381	1410	26	income	income	NOUN
ftr-381	1410	27	,	,	PUNCT
ftr-381	1410	28	thus	thus	ADV
ftr-381	1410	29	ensuring	ensure	VERB
ftr-381	1410	30	that	that	SCONJ
ftr-381	1410	31	the	the	DET
ftr-381	1410	32	requirements	requirement	NOUN
ftr-381	1410	33	of	of	ADP
ftr-381	1410	34	horizontal	horizontal	ADJ
ftr-381	1410	35	equity	equity	NOUN
ftr-381	1410	36	,	,	PUNCT
ftr-381	1410	37	when	when	SCONJ
ftr-381	1410	38	measured	measure	VERB
ftr-381	1410	39	over	over	ADP
ftr-381	1410	40	a	a	DET
ftr-381	1410	41	person	person	NOUN
ftr-381	1410	42	’s	’s	PART
ftr-381	1410	43	lifetime	lifetime	NOUN
ftr-381	1410	44	,	,	PUNCT
ftr-381	1410	45	was	be	AUX
ftr-381	1410	46	satisfied	satisfied	ADJ
ftr-381	1410	47	.	.	PUNCT
ftr-381	1411	1	this	this	DET
ftr-381	1411	2	idea	idea	NOUN
ftr-381	1411	3	continues	continue	VERB
ftr-381	1411	4	to	to	PART
ftr-381	1411	5	receive	receive	VERB
ftr-381	1411	6	significant	significant	ADJ
ftr-381	1411	7	attention	attention	NOUN
ftr-381	1411	8	from	from	ADP
ftr-381	1411	9	scholars.203	scholars.203	ADJ
ftr-381	1411	10	in	in	ADP
ftr-381	1411	11	contrast	contrast	NOUN
ftr-381	1411	12	,	,	PUNCT
ftr-381	1411	13	jewish	jewish	ADJ
ftr-381	1411	14	religious	religious	ADJ
ftr-381	1411	15	authorities	authority	NOUN
ftr-381	1411	16	focus	focus	VERB
ftr-381	1411	17	on	on	ADP
ftr-381	1411	18	preventing	prevent	VERB
ftr-381	1411	19	people	people	NOUN
ftr-381	1411	20	from	from	ADP
ftr-381	1411	21	netting	net	VERB
ftr-381	1411	22	losses	loss	NOUN
ftr-381	1411	23	against	against	ADP
ftr-381	1411	24	gains	gain	NOUN
ftr-381	1411	25	in	in	ADP
ftr-381	1411	26	a	a	DET
ftr-381	1411	27	way	way	NOUN
ftr-381	1411	28	that	that	PRON
ftr-381	1411	29	would	would	AUX
ftr-381	1411	30	lead	lead	VERB
ftr-381	1411	31	to	to	ADP
ftr-381	1411	32	the	the	DET
ftr-381	1411	33	improper	improper	ADJ
ftr-381	1411	34	use	use	NOUN
ftr-381	1411	35	of	of	ADP
ftr-381	1411	36	maaser	maaser	NOUN
ftr-381	1411	37	.	.	PUNCT
ftr-381	1412	1	such	such	ADJ
ftr-381	1412	2	money	money	NOUN
ftr-381	1412	3	should	should	AUX
ftr-381	1412	4	go	go	VERB
ftr-381	1412	5	to	to	ADP
ftr-381	1412	6	the	the	DET
ftr-381	1412	7	poor	poor	ADJ
ftr-381	1412	8	.	.	PUNCT
ftr-381	1413	1	it	it	PRON
ftr-381	1413	2	can	can	AUX
ftr-381	1413	3	not	not	PART
ftr-381	1413	4	be	be	AUX
ftr-381	1413	5	used	use	VERB
ftr-381	1413	6	to	to	PART
ftr-381	1413	7	offset	offset	VERB
ftr-381	1413	8	one	one	NUM
ftr-381	1413	9	’s	’s	PART
ftr-381	1413	10	business	business	NOUN
ftr-381	1413	11	losses	loss	NOUN
ftr-381	1413	12	.	.	PUNCT
ftr-381	1414	1	netting	netting	NOUN
ftr-381	1414	2	reduces	reduce	VERB
ftr-381	1414	3	the	the	DET
ftr-381	1414	4	amount	amount	NOUN
ftr-381	1414	5	available	available	ADJ
ftr-381	1414	6	to	to	ADP
ftr-381	1414	7	the	the	DET
ftr-381	1414	8	poor	poor	ADJ
ftr-381	1414	9	,	,	PUNCT
ftr-381	1414	10	and	and	CCONJ
ftr-381	1414	11	therefore	therefore	ADV
ftr-381	1414	12	is	be	AUX
ftr-381	1414	13	tantamount	tantamount	ADJ
ftr-381	1414	14	to	to	ADP
ftr-381	1414	15	using	use	VERB
ftr-381	1414	16	maaser	maaser	NOUN
ftr-381	1414	17	for	for	ADP
ftr-381	1414	18	improper	improper	ADJ
ftr-381	1414	19	purposes	purpose	NOUN
ftr-381	1414	20	.	.	PUNCT
ftr-381	1415	1	several	several	ADJ
ftr-381	1415	2	rabbis	rabbis	PROPN
ftr-381	1415	3	have	have	AUX
ftr-381	1415	4	suggested	suggest	VERB
ftr-381	1415	5	shortening	shorten	VERB
ftr-381	1415	6	the	the	DET
ftr-381	1415	7	accounting	accounting	NOUN
ftr-381	1415	8	period	period	NOUN
ftr-381	1415	9	from	from	ADP
ftr-381	1415	10	one	one	NUM
ftr-381	1415	11	year	year	NOUN
ftr-381	1415	12	to	to	ADP
ftr-381	1415	13	six	six	NUM
ftr-381	1415	14	or	or	CCONJ
ftr-381	1415	15	even	even	ADV
ftr-381	1415	16	three	three	NUM
ftr-381	1415	17	months	month	NOUN
ftr-381	1415	18	to	to	PART
ftr-381	1415	19	avoid	avoid	VERB
ftr-381	1415	20	netting	net	VERB
ftr-381	1415	21	across	across	ADP
ftr-381	1415	22	long	long	ADJ
ftr-381	1415	23	periods	period	NOUN
ftr-381	1415	24	of	of	ADP
ftr-381	1415	25	time	time	NOUN
ftr-381	1415	26	.	.	PUNCT
ftr-381	1416	1	other	other	ADJ
ftr-381	1416	2	rabbis	rabbis	PROPN
ftr-381	1416	3	have	have	AUX
ftr-381	1416	4	rejected	reject	VERB
ftr-381	1416	5	the	the	DET
ftr-381	1416	6	notion	notion	NOUN
ftr-381	1416	7	of	of	ADP
ftr-381	1416	8	an	an	DET
ftr-381	1416	9	accounting	accounting	NOUN
ftr-381	1416	10	period	period	NOUN
ftr-381	1416	11	altogether	altogether	ADV
ftr-381	1416	12	,	,	PUNCT
ftr-381	1416	13	favoring	favor	VERB
ftr-381	1416	14	transactional	transactional	ADJ
ftr-381	1416	15	accounting	accounting	NOUN
ftr-381	1416	16	instead	instead	ADV
ftr-381	1416	17	.	.	PUNCT
ftr-381	1417	1	under	under	ADP
ftr-381	1417	2	such	such	DET
ftr-381	1417	3	a	a	DET
ftr-381	1417	4	system	system	NOUN
ftr-381	1417	5	,	,	PUNCT
ftr-381	1417	6	people	people	NOUN
ftr-381	1417	7	must	must	AUX
ftr-381	1417	8	separate	separate	VERB
ftr-381	1417	9	maaser	maaser	ADV
ftr-381	1417	10	after	after	ADP
ftr-381	1417	11	each	each	DET
ftr-381	1417	12	transaction	transaction	NOUN
ftr-381	1417	13	and	and	CCONJ
ftr-381	1417	14	may	may	AUX
ftr-381	1417	15	not	not	PART
ftr-381	1417	16	use	use	VERB
ftr-381	1417	17	a	a	DET
ftr-381	1417	18	subsequent	subsequent	ADJ
ftr-381	1417	19	loss	loss	NOUN
ftr-381	1417	20	to	to	PART
ftr-381	1417	21	reduce	reduce	VERB
ftr-381	1417	22	the	the	DET
ftr-381	1417	23	prior	prior	ADJ
ftr-381	1417	24	amount	amount	NOUN
ftr-381	1417	25	of	of	ADP
ftr-381	1417	26	gain	gain	NOUN
ftr-381	1417	27	.	.	PUNCT
ftr-381	1418	1	the	the	DET
ftr-381	1418	2	result	result	NOUN
ftr-381	1418	3	of	of	ADP
ftr-381	1418	4	these	these	DET
ftr-381	1418	5	rules	rule	NOUN
ftr-381	1418	6	is	be	AUX
ftr-381	1418	7	that	that	SCONJ
ftr-381	1418	8	two	two	NUM
ftr-381	1418	9	people	people	NOUN
ftr-381	1418	10	earning	earn	VERB
ftr-381	1418	11	the	the	DET
ftr-381	1418	12	exact	exact	ADJ
ftr-381	1418	13	same	same	ADJ
ftr-381	1418	14	amount	amount	NOUN
ftr-381	1418	15	of	of	ADP
ftr-381	1418	16	money	money	NOUN
ftr-381	1418	17	over	over	ADP
ftr-381	1418	18	some	some	DET
ftr-381	1418	19	period	period	NOUN
ftr-381	1418	20	will	will	AUX
ftr-381	1418	21	likely	likely	ADV
ftr-381	1418	22	separate	separate	VERB
ftr-381	1418	23	out	out	ADP
ftr-381	1418	24	different	different	ADJ
ftr-381	1418	25	amounts	amount	NOUN
ftr-381	1418	26	of	of	ADP
ftr-381	1418	27	maaser	maaser	NOUN
ftr-381	1418	28	.	.	PUNCT
ftr-381	1419	1	unlike	unlike	ADP
ftr-381	1419	2	the	the	DET
ftr-381	1419	3	congress	congress	PROPN
ftr-381	1419	4	,	,	PUNCT
ftr-381	1419	5	the	the	DET
ftr-381	1419	6	courts	court	NOUN
ftr-381	1419	7	,	,	PUNCT
ftr-381	1419	8	and	and	CCONJ
ftr-381	1419	9	tax	tax	NOUN
ftr-381	1419	10	scholars	scholar	NOUN
ftr-381	1419	11	,	,	PUNCT
ftr-381	1419	12	the	the	DET
ftr-381	1419	13	rabbis	rabbis	PROPN
ftr-381	1419	14	are	be	AUX
ftr-381	1419	15	simply	simply	ADV
ftr-381	1419	16	not	not	PART
ftr-381	1419	17	concerned	concern	VERB
ftr-381	1419	18	with	with	ADP
ftr-381	1419	19	this	this	DET
ftr-381	1419	20	result	result	NOUN
ftr-381	1419	21	.	.	PUNCT
ftr-381	1420	1	consequently	consequently	ADV
ftr-381	1420	2	,	,	PUNCT
ftr-381	1420	3	the	the	DET
ftr-381	1420	4	halacha	halacha	NOUN
ftr-381	1420	5	is	be	AUX
ftr-381	1420	6	devoid	devoid	ADJ
ftr-381	1420	7	of	of	ADP
ftr-381	1420	8	discussions	discussion	NOUN
ftr-381	1420	9	about	about	ADP
ftr-381	1420	10	income	income	NOUN
ftr-381	1420	11	averaging	averaging	NOUN
ftr-381	1420	12	and	and	CCONJ
ftr-381	1420	13	proposals	proposal	NOUN
ftr-381	1420	14	to	to	PART
ftr-381	1420	15	expand	expand	VERB
ftr-381	1420	16	accounting	accounting	NOUN
ftr-381	1420	17	periods	period	NOUN
ftr-381	1420	18	beyond	beyond	ADP
ftr-381	1420	19	one	one	NUM
ftr-381	1420	20	year	year	NOUN
ftr-381	1420	21	.	.	PUNCT
ftr-381	1421	1	the	the	DET
ftr-381	1421	2	discussions	discussion	NOUN
ftr-381	1421	3	of	of	ADP
ftr-381	1421	4	whether	whether	SCONJ
ftr-381	1421	5	to	to	PART
ftr-381	1421	6	allow	allow	VERB
ftr-381	1421	7	a	a	DET
ftr-381	1421	8	deduction	deduction	NOUN
ftr-381	1421	9	for	for	ADP
ftr-381	1421	10	sales	sale	NOUN
ftr-381	1421	11	taxes	taxis	NOUN
ftr-381	1421	12	similarly	similarly	ADV
ftr-381	1421	13	reflects	reflect	VERB
ftr-381	1421	14	the	the	DET
ftr-381	1421	15	different	different	ADJ
ftr-381	1421	16	values	value	NOUN
ftr-381	1421	17	at	at	ADP
ftr-381	1421	18	play	play	NOUN
ftr-381	1421	19	in	in	ADP
ftr-381	1421	20	the	the	DET
ftr-381	1421	21	two	two	NUM
ftr-381	1421	22	systems	system	NOUN
ftr-381	1421	23	.	.	PUNCT
ftr-381	1422	1	the	the	DET
ftr-381	1422	2	federal	federal	ADJ
ftr-381	1422	3	tax204	tax204	PROPN
ftr-381	1422	4	provisions	provision	NOUN
ftr-381	1422	5	that	that	PRON
ftr-381	1422	6	previously	previously	ADV
ftr-381	1422	7	allowed	allow	VERB
ftr-381	1422	8	a	a	DET
ftr-381	1422	9	deduction	deduction	NOUN
ftr-381	1422	10	for	for	ADP
ftr-381	1422	11	state	state	NOUN
ftr-381	1422	12	income	income	NOUN
ftr-381	1422	13	taxes	taxis	NOUN
ftr-381	1422	14	,	,	PUNCT
ftr-381	1422	15	but	but	CCONJ
ftr-381	1422	16	not	not	PART
ftr-381	1422	17	for	for	ADP
ftr-381	1422	18	state	state	NOUN
ftr-381	1422	19	sales	sale	NOUN
ftr-381	1422	20	taxes	taxis	NOUN
ftr-381	1422	21	,	,	PUNCT
ftr-381	1422	22	were	be	AUX
ftr-381	1422	23	seen	see	VERB
ftr-381	1422	24	as	as	ADP
ftr-381	1422	25	creating	create	VERB
ftr-381	1422	26	an	an	DET
ftr-381	1422	27	unwarranted	unwarranted	ADJ
ftr-381	1422	28	preference	preference	NOUN
ftr-381	1422	29	for	for	ADP
ftr-381	1422	30	income	income	NOUN
ftr-381	1422	31	taxes	taxis	NOUN
ftr-381	1422	32	and	and	CCONJ
ftr-381	1422	33	as	as	ADV
ftr-381	1422	34	unfair	unfair	ADJ
ftr-381	1422	35	to	to	ADP
ftr-381	1422	36	those	those	DET
ftr-381	1422	37	states	state	NOUN
ftr-381	1422	38	and	and	CCONJ
ftr-381	1422	39	their	their	PRON
ftr-381	1422	40	residents	resident	NOUN
ftr-381	1422	41	that	that	PRON
ftr-381	1422	42	did	do	AUX
ftr-381	1422	43	not	not	PART
ftr-381	1422	44	have	have	VERB
ftr-381	1422	45	such	such	ADJ
ftr-381	1422	46	taxes	taxis	NOUN
ftr-381	1422	47	.	.	PUNCT
ftr-381	1423	1	thus	thus	ADV
ftr-381	1423	2	,	,	PUNCT
ftr-381	1423	3	congress	congress	PROPN
ftr-381	1423	4	decided	decide	VERB
ftr-381	1423	5	to	to	PART
ftr-381	1423	6	allow	allow	VERB
ftr-381	1423	7	a	a	DET
ftr-381	1423	8	deduction	deduction	NOUN
ftr-381	1423	9	for	for	ADP
ftr-381	1423	10	state	state	NOUN
ftr-381	1423	11	sales	sale	NOUN
ftr-381	1423	12	taxes	taxis	NOUN
ftr-381	1423	13	to	to	PART
ftr-381	1423	14	achieve	achieve	VERB
ftr-381	1423	15	horizontal	horizontal	ADJ
ftr-381	1423	16	equity	equity	NOUN
ftr-381	1423	17	by	by	ADP
ftr-381	1423	18	treating	treat	VERB
ftr-381	1423	19	all	all	DET
ftr-381	1423	20	state	state	NOUN
ftr-381	1423	21	taxes	taxis	NOUN
ftr-381	1423	22	the	the	DET
ftr-381	1423	23	same	same	ADJ
ftr-381	1423	24	.	.	PUNCT
ftr-381	1424	1	thus	thus	ADV
ftr-381	1424	2	,	,	PUNCT
ftr-381	1424	3	the	the	DET
ftr-381	1424	4	decision	decision	NOUN
ftr-381	1424	5	2007	2007	NUM
ftr-381	1424	6	]	]	X
ftr-381	1424	7	maaser	maaser	ADJ
ftr-381	1424	8	kesafim	kesafim	NOUN
ftr-381	1424	9	and	and	CCONJ
ftr-381	1424	10	the	the	DET
ftr-381	1424	11	development	development	NOUN
ftr-381	1424	12	of	of	ADP
ftr-381	1424	13	tax	tax	NOUN
ftr-381	1424	14	law	law	NOUN
ftr-381	1424	15	207	207	NUM
ftr-381	1424	16	was	be	AUX
ftr-381	1424	17	motivated	motivate	VERB
ftr-381	1424	18	by	by	ADP
ftr-381	1424	19	federalism	federalism	NOUN
ftr-381	1424	20	and	and	CCONJ
ftr-381	1424	21	a	a	DET
ftr-381	1424	22	desire	desire	NOUN
ftr-381	1424	23	to	to	PART
ftr-381	1424	24	treat	treat	VERB
ftr-381	1424	25	people	people	NOUN
ftr-381	1424	26	similarly	similarly	ADV
ftr-381	1424	27	,	,	PUNCT
ftr-381	1424	28	regardless	regardless	ADV
ftr-381	1424	29	of	of	ADP
ftr-381	1424	30	whehter	whehter	VERB
ftr-381	1424	31	their	their	PRON
ftr-381	1424	32	state	state	NOUN
ftr-381	1424	33	used	use	VERB
ftr-381	1424	34	an	an	DET
ftr-381	1424	35	income	income	NOUN
ftr-381	1424	36	or	or	CCONJ
ftr-381	1424	37	sales	sale	NOUN
ftr-381	1424	38	tax	tax	NOUN
ftr-381	1424	39	to	to	PART
ftr-381	1424	40	raise	raise	VERB
ftr-381	1424	41	revenues	revenue	NOUN
ftr-381	1424	42	.	.	PUNCT
ftr-381	1425	1	in	in	ADP
ftr-381	1425	2	contrast	contrast	NOUN
ftr-381	1425	3	,	,	PUNCT
ftr-381	1425	4	the	the	DET
ftr-381	1425	5	halachic	halachic	ADJ
ftr-381	1425	6	discussion	discussion	NOUN
ftr-381	1425	7	of	of	ADP
ftr-381	1425	8	whether	whether	SCONJ
ftr-381	1425	9	to	to	PART
ftr-381	1425	10	allow	allow	VERB
ftr-381	1425	11	a	a	DET
ftr-381	1425	12	deduction	deduction	NOUN
ftr-381	1425	13	for	for	ADP
ftr-381	1425	14	state	state	NOUN
ftr-381	1425	15	sales	sale	NOUN
ftr-381	1425	16	taxes	taxis	NOUN
ftr-381	1425	17	focuses	focus	VERB
ftr-381	1425	18	solely	solely	ADV
ftr-381	1425	19	on	on	ADP
ftr-381	1425	20	perceived	perceive	VERB
ftr-381	1425	21	differences	difference	NOUN
ftr-381	1425	22	between	between	ADP
ftr-381	1425	23	the	the	DET
ftr-381	1425	24	income	income	NOUN
ftr-381	1425	25	and	and	CCONJ
ftr-381	1425	26	sales	sale	NOUN
ftr-381	1425	27	taxes	taxis	NOUN
ftr-381	1425	28	and	and	CCONJ
ftr-381	1425	29	the	the	DET
ftr-381	1425	30	control	control	NOUN
ftr-381	1425	31	a	a	DET
ftr-381	1425	32	person	person	NOUN
ftr-381	1425	33	has	have	VERB
ftr-381	1425	34	over	over	ADP
ftr-381	1425	35	the	the	DET
ftr-381	1425	36	money	money	NOUN
ftr-381	1425	37	he	he	PRON
ftr-381	1425	38	earns	earn	VERB
ftr-381	1425	39	.	.	PUNCT
ftr-381	1426	1	state	state	NOUN
ftr-381	1426	2	income	income	NOUN
ftr-381	1426	3	taxes	taxis	NOUN
ftr-381	1426	4	are	be	AUX
ftr-381	1426	5	deductible	deductible	ADJ
ftr-381	1426	6	because	because	SCONJ
ftr-381	1426	7	they	they	PRON
ftr-381	1426	8	were	be	AUX
ftr-381	1426	9	owed	owe	VERB
ftr-381	1426	10	as	as	SCONJ
ftr-381	1426	11	the	the	DET
ftr-381	1426	12	income	income	NOUN
ftr-381	1426	13	was	be	AUX
ftr-381	1426	14	earned	earn	VERB
ftr-381	1426	15	.	.	PUNCT
ftr-381	1427	1	thus	thus	ADV
ftr-381	1427	2	,	,	PUNCT
ftr-381	1427	3	the	the	DET
ftr-381	1427	4	person	person	NOUN
ftr-381	1427	5	paying	pay	VERB
ftr-381	1427	6	such	such	ADJ
ftr-381	1427	7	taxes	taxis	NOUN
ftr-381	1427	8	never	never	ADV
ftr-381	1427	9	really	really	ADV
ftr-381	1427	10	had	have	VERB
ftr-381	1427	11	control	control	NOUN
ftr-381	1427	12	over	over	ADP
ftr-381	1427	13	the	the	DET
ftr-381	1427	14	money	money	NOUN
ftr-381	1427	15	paid	pay	VERB
ftr-381	1427	16	to	to	ADP
ftr-381	1427	17	the	the	DET
ftr-381	1427	18	state	state	NOUN
ftr-381	1427	19	.	.	PUNCT
ftr-381	1428	1	in	in	ADP
ftr-381	1428	2	contrast	contrast	NOUN
ftr-381	1428	3	,	,	PUNCT
ftr-381	1428	4	sales	sale	NOUN
ftr-381	1428	5	tax	tax	NOUN
ftr-381	1428	6	is	be	AUX
ftr-381	1428	7	owed	owe	VERB
ftr-381	1428	8	only	only	ADV
ftr-381	1428	9	if	if	SCONJ
ftr-381	1428	10	a	a	DET
ftr-381	1428	11	person	person	NOUN
ftr-381	1428	12	decides	decide	VERB
ftr-381	1428	13	to	to	PART
ftr-381	1428	14	spend	spend	VERB
ftr-381	1428	15	his	his	PRON
ftr-381	1428	16	money	money	NOUN
ftr-381	1428	17	on	on	ADP
ftr-381	1428	18	something	something	PRON
ftr-381	1428	19	covered	cover	VERB
ftr-381	1428	20	by	by	ADP
ftr-381	1428	21	the	the	DET
ftr-381	1428	22	tax	tax	NOUN
ftr-381	1428	23	.	.	PUNCT
ftr-381	1429	1	until	until	ADP
ftr-381	1429	2	such	such	ADJ
ftr-381	1429	3	time	time	NOUN
ftr-381	1429	4	,	,	PUNCT
ftr-381	1429	5	the	the	DET
ftr-381	1429	6	money	money	NOUN
ftr-381	1429	7	is	be	AUX
ftr-381	1429	8	under	under	ADP
ftr-381	1429	9	the	the	DET
ftr-381	1429	10	control	control	NOUN
ftr-381	1429	11	of	of	ADP
ftr-381	1429	12	the	the	DET
ftr-381	1429	13	person	person	NOUN
ftr-381	1429	14	who	who	PRON
ftr-381	1429	15	earns	earn	VERB
ftr-381	1429	16	it	it	PRON
ftr-381	1429	17	.	.	PUNCT
ftr-381	1430	1	questions	question	NOUN
ftr-381	1430	2	of	of	ADP
ftr-381	1430	3	horizontal	horizontal	ADJ
ftr-381	1430	4	equity	equity	NOUN
ftr-381	1430	5	or	or	CCONJ
ftr-381	1430	6	federalism	federalism	NOUN
ftr-381	1430	7	simply	simply	ADV
ftr-381	1430	8	do	do	AUX
ftr-381	1430	9	not	not	PART
ftr-381	1430	10	arise	arise	VERB
ftr-381	1430	11	,	,	PUNCT
ftr-381	1430	12	leading	lead	VERB
ftr-381	1430	13	to	to	ADP
ftr-381	1430	14	a	a	DET
ftr-381	1430	15	general	general	ADJ
ftr-381	1430	16	rule	rule	NOUN
ftr-381	1430	17	that	that	PRON
ftr-381	1430	18	precludes	preclude	VERB
ftr-381	1430	19	deductions	deduction	NOUN
ftr-381	1430	20	for	for	ADP
ftr-381	1430	21	sales	sale	NOUN
ftr-381	1430	22	taxes	taxis	NOUN
ftr-381	1430	23	.	.	PUNCT
ftr-381	1431	1	vi	vi	X
ftr-381	1431	2	.	.	NOUN
ftr-381	1431	3	conclusion	conclusion	NOUN
ftr-381	1431	4	maaser	maaser	PROPN
ftr-381	1431	5	kesafim	kesafim	PROPN
ftr-381	1431	6	functions	function	NOUN
ftr-381	1431	7	as	as	ADP
ftr-381	1431	8	an	an	DET
ftr-381	1431	9	income	income	NOUN
ftr-381	1431	10	tax	tax	NOUN
ftr-381	1431	11	,	,	PUNCT
ftr-381	1431	12	similar	similar	ADJ
ftr-381	1431	13	in	in	ADP
ftr-381	1431	14	many	many	ADJ
ftr-381	1431	15	regards	regard	NOUN
ftr-381	1431	16	to	to	ADP
ftr-381	1431	17	our	our	PRON
ftr-381	1431	18	own	own	ADJ
ftr-381	1431	19	.	.	PUNCT
ftr-381	1432	1	despite	despite	SCONJ
ftr-381	1432	2	the	the	DET
ftr-381	1432	3	different	different	ADJ
ftr-381	1432	4	circumstances	circumstance	NOUN
ftr-381	1432	5	under	under	ADP
ftr-381	1432	6	which	which	PRON
ftr-381	1432	7	the	the	DET
ftr-381	1432	8	tithing	tithing	NOUN
ftr-381	1432	9	and	and	CCONJ
ftr-381	1432	10	tax	tax	NOUN
ftr-381	1432	11	rules	rule	NOUN
ftr-381	1432	12	were	be	AUX
ftr-381	1432	13	developed	develop	VERB
ftr-381	1432	14	,	,	PUNCT
ftr-381	1432	15	the	the	DET
ftr-381	1432	16	specific	specific	ADJ
ftr-381	1432	17	income	income	NOUN
ftr-381	1432	18	definition	definition	NOUN
ftr-381	1432	19	rules	rule	NOUN
ftr-381	1432	20	and	and	CCONJ
ftr-381	1432	21	the	the	DET
ftr-381	1432	22	logic	logic	NOUN
ftr-381	1432	23	underlying	underlie	VERB
ftr-381	1432	24	them	they	PRON
ftr-381	1432	25	are	be	AUX
ftr-381	1432	26	strikingly	strikingly	ADV
ftr-381	1432	27	similar	similar	ADJ
ftr-381	1432	28	.	.	PUNCT
ftr-381	1433	1	nonetheless	nonetheless	ADV
ftr-381	1433	2	,	,	PUNCT
ftr-381	1433	3	significant	significant	ADJ
ftr-381	1433	4	differences	difference	NOUN
ftr-381	1433	5	exist	exist	VERB
ftr-381	1433	6	.	.	PUNCT
ftr-381	1434	1	the	the	DET
ftr-381	1434	2	study	study	NOUN
ftr-381	1434	3	of	of	ADP
ftr-381	1434	4	maaser	maaser	ADJ
ftr-381	1434	5	kesafim	kesafim	NOUN
ftr-381	1434	6	thus	thus	ADV
ftr-381	1434	7	provides	provide	VERB
ftr-381	1434	8	a	a	DET
ftr-381	1434	9	wonderful	wonderful	ADJ
ftr-381	1434	10	opportunity	opportunity	NOUN
ftr-381	1434	11	to	to	PART
ftr-381	1434	12	explore	explore	VERB
ftr-381	1434	13	the	the	DET
ftr-381	1434	14	ways	way	NOUN
ftr-381	1434	15	in	in	ADP
ftr-381	1434	16	which	which	PRON
ftr-381	1434	17	the	the	DET
ftr-381	1434	18	culture	culture	NOUN
ftr-381	1434	19	and	and	CCONJ
ftr-381	1434	20	context	context	NOUN
ftr-381	1434	21	of	of	ADP
ftr-381	1434	22	a	a	DET
ftr-381	1434	23	tax	tax	NOUN
ftr-381	1434	24	system	system	NOUN
ftr-381	1434	25	affects	affect	VERB
ftr-381	1434	26	its	its	PRON
ftr-381	1434	27	development	development	NOUN
ftr-381	1434	28	.	.	PUNCT
ftr-381	1435	1	in	in	ADP
ftr-381	1435	2	particular	particular	ADJ
ftr-381	1435	3	,	,	PUNCT
ftr-381	1435	4	comparing	compare	VERB
ftr-381	1435	5	the	the	DET
ftr-381	1435	6	income	income	NOUN
ftr-381	1435	7	definitions	definition	NOUN
ftr-381	1435	8	developed	develop	VERB
ftr-381	1435	9	for	for	ADP
ftr-381	1435	10	both	both	DET
ftr-381	1435	11	systems	system	NOUN
ftr-381	1435	12	reveals	reveal	VERB
ftr-381	1435	13	the	the	DET
ftr-381	1435	14	ways	way	NOUN
ftr-381	1435	15	in	in	ADP
ftr-381	1435	16	which	which	PRON
ftr-381	1435	17	compliance	compliance	NOUN
ftr-381	1435	18	and	and	CCONJ
ftr-381	1435	19	enforcement	enforcement	NOUN
ftr-381	1435	20	concerns	concern	NOUN
ftr-381	1435	21	,	,	PUNCT
ftr-381	1435	22	the	the	DET
ftr-381	1435	23	legal	legal	ADJ
ftr-381	1435	24	system	system	NOUN
ftr-381	1435	25	itself	itself	PRON
ftr-381	1435	26	,	,	PUNCT
ftr-381	1435	27	and	and	CCONJ
ftr-381	1435	28	cultural	cultural	ADJ
ftr-381	1435	29	values	value	NOUN
ftr-381	1435	30	shape	shape	VERB
ftr-381	1435	31	the	the	DET
ftr-381	1435	32	tax	tax	NOUN
ftr-381	1435	33	law	law	NOUN
ftr-381	1435	34	.	.	PUNCT
ftr-381	1436	1	the	the	DET
ftr-381	1436	2	need	need	NOUN
ftr-381	1436	3	for	for	ADP
ftr-381	1436	4	enforcement	enforcement	NOUN
ftr-381	1436	5	and	and	CCONJ
ftr-381	1436	6	congress	congress	PROPN
ftr-381	1436	7	’s	’s	PART
ftr-381	1436	8	legislative	legislative	ADJ
ftr-381	1436	9	powers	power	NOUN
ftr-381	1436	10	cause	cause	VERB
ftr-381	1436	11	the	the	DET
ftr-381	1436	12	federal	federal	ADJ
ftr-381	1436	13	income	income	NOUN
ftr-381	1436	14	tax	tax	NOUN
ftr-381	1436	15	to	to	PART
ftr-381	1436	16	deviate	deviate	VERB
ftr-381	1436	17	significantly	significantly	ADV
ftr-381	1436	18	from	from	ADP
ftr-381	1436	19	ideal	ideal	ADJ
ftr-381	1436	20	notions	notion	NOUN
ftr-381	1436	21	of	of	ADP
ftr-381	1436	22	income	income	NOUN
ftr-381	1436	23	.	.	PUNCT
ftr-381	1437	1	in	in	ADP
ftr-381	1437	2	some	some	DET
ftr-381	1437	3	cases	case	NOUN
ftr-381	1437	4	,	,	PUNCT
ftr-381	1437	5	these	these	DET
ftr-381	1437	6	deviations	deviation	NOUN
ftr-381	1437	7	serve	serve	VERB
ftr-381	1437	8	to	to	PART
ftr-381	1437	9	simplify	simplify	VERB
ftr-381	1437	10	the	the	DET
ftr-381	1437	11	tax	tax	NOUN
ftr-381	1437	12	laws	law	NOUN
ftr-381	1437	13	,	,	PUNCT
ftr-381	1437	14	while	while	SCONJ
ftr-381	1437	15	in	in	ADP
ftr-381	1437	16	others	other	NOUN
ftr-381	1437	17	,	,	PUNCT
ftr-381	1437	18	they	they	PRON
ftr-381	1437	19	serve	serve	VERB
ftr-381	1437	20	to	to	PART
ftr-381	1437	21	create	create	VERB
ftr-381	1437	22	additional	additional	ADJ
ftr-381	1437	23	complexity	complexity	NOUN
ftr-381	1437	24	.	.	PUNCT
ftr-381	1438	1	in	in	ADP
ftr-381	1438	2	contrast	contrast	NOUN
ftr-381	1438	3	,	,	PUNCT
ftr-381	1438	4	the	the	DET
ftr-381	1438	5	lack	lack	NOUN
ftr-381	1438	6	of	of	ADP
ftr-381	1438	7	enforcement	enforcement	NOUN
ftr-381	1438	8	concerns	concern	NOUN
ftr-381	1438	9	,	,	PUNCT
ftr-381	1438	10	coupled	couple	VERB
ftr-381	1438	11	with	with	ADP
ftr-381	1438	12	a	a	DET
ftr-381	1438	13	lack	lack	NOUN
ftr-381	1438	14	of	of	ADP
ftr-381	1438	15	legislative	legislative	ADJ
ftr-381	1438	16	authority	authority	NOUN
ftr-381	1438	17	,	,	PUNCT
ftr-381	1438	18	causes	cause	VERB
ftr-381	1438	19	the	the	DET
ftr-381	1438	20	tithing	tithing	NOUN
ftr-381	1438	21	laws	law	NOUN
ftr-381	1438	22	to	to	PART
ftr-381	1438	23	hew	hew	VERB
ftr-381	1438	24	far	far	ADV
ftr-381	1438	25	more	more	ADV
ftr-381	1438	26	closely	closely	ADV
ftr-381	1438	27	to	to	PART
ftr-381	1438	28	ideal	ideal	ADJ
ftr-381	1438	29	conceptions	conception	NOUN
ftr-381	1438	30	of	of	ADP
ftr-381	1438	31	income	income	NOUN
ftr-381	1438	32	,	,	PUNCT
ftr-381	1438	33	as	as	SCONJ
ftr-381	1438	34	the	the	DET
ftr-381	1438	35	rabbis	rabbis	PROPN
ftr-381	1438	36	did	do	AUX
ftr-381	1438	37	not	not	PART
ftr-381	1438	38	feel	feel	VERB
ftr-381	1438	39	empowered	empower	VERB
ftr-381	1438	40	to	to	PART
ftr-381	1438	41	create	create	VERB
ftr-381	1438	42	arbitrary	arbitrary	ADJ
ftr-381	1438	43	,	,	PUNCT
ftr-381	1438	44	but	but	CCONJ
ftr-381	1438	45	enforceable	enforceable	ADJ
ftr-381	1438	46	,	,	PUNCT
ftr-381	1438	47	rules	rule	NOUN
ftr-381	1438	48	or	or	CCONJ
ftr-381	1438	49	to	to	PART
ftr-381	1438	50	graft	graft	VERB
ftr-381	1438	51	extraneous	extraneous	ADJ
ftr-381	1438	52	provisions	provision	NOUN
ftr-381	1438	53	into	into	ADP
ftr-381	1438	54	the	the	DET
ftr-381	1438	55	tithing	tithing	NOUN
ftr-381	1438	56	laws	law	NOUN
ftr-381	1438	57	.	.	PUNCT
ftr-381	1439	1	nonetheless	nonetheless	ADV
ftr-381	1439	2	,	,	PUNCT
ftr-381	1439	3	the	the	DET
ftr-381	1439	4	rabbis	rabbis	PROPN
ftr-381	1439	5	demonstrated	demonstrate	VERB
ftr-381	1439	6	considerable	considerable	ADJ
ftr-381	1439	7	ability	ability	NOUN
ftr-381	1439	8	to	to	PART
ftr-381	1439	9	shape	shape	VERB
ftr-381	1439	10	the	the	DET
ftr-381	1439	11	law	law	NOUN
ftr-381	1439	12	,	,	PUNCT
ftr-381	1439	13	as	as	SCONJ
ftr-381	1439	14	they	they	PRON
ftr-381	1439	15	worked	work	VERB
ftr-381	1439	16	to	to	PART
ftr-381	1439	17	derive	derive	VERB
ftr-381	1439	18	the	the	DET
ftr-381	1439	19	tithing	tithing	NOUN
ftr-381	1439	20	rules	rule	NOUN
ftr-381	1439	21	from	from	ADP
ftr-381	1439	22	the	the	DET
ftr-381	1439	23	ancient	ancient	ADJ
ftr-381	1439	24	,	,	PUNCT
ftr-381	1439	25	and	and	CCONJ
ftr-381	1439	26	often	often	ADV
ftr-381	1439	27	silent	silent	ADJ
ftr-381	1439	28	,	,	PUNCT
ftr-381	1439	29	sources	source	NOUN
ftr-381	1439	30	.	.	PUNCT
ftr-381	1440	1	these	these	DET
ftr-381	1440	2	observations	observation	NOUN
ftr-381	1440	3	are	be	AUX
ftr-381	1440	4	important	important	ADJ
ftr-381	1440	5	as	as	SCONJ
ftr-381	1440	6	we	we	PRON
ftr-381	1440	7	consider	consider	VERB
ftr-381	1440	8	serious	serious	ADJ
ftr-381	1440	9	tax	tax	NOUN
ftr-381	1440	10	reform	reform	NOUN
ftr-381	1440	11	,	,	PUNCT
ftr-381	1440	12	especially	especially	ADV
ftr-381	1440	13	if	if	SCONJ
ftr-381	1440	14	our	our	PRON
ftr-381	1440	15	goal	goal	NOUN
ftr-381	1440	16	is	be	AUX
ftr-381	1440	17	to	to	PART
ftr-381	1440	18	reduce	reduce	VERB
ftr-381	1440	19	tax	tax	NOUN
ftr-381	1440	20	complexity	complexity	NOUN
ftr-381	1440	21	.	.	PUNCT
ftr-381	1441	1	it	it	PRON
ftr-381	1441	2	is	be	AUX
ftr-381	1441	3	likely	likely	ADJ
ftr-381	1441	4	that	that	SCONJ
ftr-381	1441	5	the	the	DET
ftr-381	1441	6	same	same	ADJ
ftr-381	1441	7	need	need	NOUN
ftr-381	1441	8	for	for	ADP
ftr-381	1441	9	enforcement	enforcement	NOUN
ftr-381	1441	10	,	,	PUNCT
ftr-381	1441	11	legal	legal	ADJ
ftr-381	1441	12	structure	structure	NOUN
ftr-381	1441	13	,	,	PUNCT
ftr-381	1441	14	and	and	CCONJ
ftr-381	1441	15	cultural	cultural	ADJ
ftr-381	1441	16	values	value	NOUN
ftr-381	1441	17	that	that	PRON
ftr-381	1441	18	currently	currently	ADV
ftr-381	1441	19	bear	bear	VERB
ftr-381	1441	20	on	on	ADP
ftr-381	1441	21	our	our	PRON
ftr-381	1441	22	income	income	NOUN
ftr-381	1441	23	tax	tax	NOUN
ftr-381	1441	24	will	will	AUX
ftr-381	1441	25	come	come	VERB
ftr-381	1441	26	to	to	PART
ftr-381	1441	27	bear	bear	VERB
ftr-381	1441	28	on	on	ADP
ftr-381	1441	29	any	any	DET
ftr-381	1441	30	new	new	ADJ
ftr-381	1441	31	tax	tax	NOUN
ftr-381	1441	32	system	system	NOUN
ftr-381	1441	33	we	we	PRON
ftr-381	1441	34	devise	devise	VERB
ftr-381	1441	35	.	.	PUNCT
ftr-381	1442	1	thus	thus	ADV
ftr-381	1442	2	,	,	PUNCT
ftr-381	1442	3	we	we	PRON
ftr-381	1442	4	can	can	AUX
ftr-381	1442	5	expect	expect	VERB
ftr-381	1442	6	that	that	SCONJ
ftr-381	1442	7	enforcement	enforcement	NOUN
ftr-381	1442	8	concerns	concern	NOUN
ftr-381	1442	9	will	will	AUX
ftr-381	1442	10	cause	cause	VERB
ftr-381	1442	11	the	the	DET
ftr-381	1442	12	tax	tax	NOUN
ftr-381	1442	13	base	base	NOUN
ftr-381	1442	14	definition	definition	NOUN
ftr-381	1442	15	to	to	PART
ftr-381	1442	16	deviate	deviate	VERB
ftr-381	1442	17	from	from	ADP
ftr-381	1442	18	the	the	DET
ftr-381	1442	19	ideal	ideal	NOUN
ftr-381	1442	20	to	to	PART
ftr-381	1442	21	create	create	VERB
ftr-381	1442	22	an	an	DET
ftr-381	1442	23	administrable	administrable	ADJ
ftr-381	1442	24	tax	tax	NOUN
ftr-381	1442	25	;	;	PUNCT
ftr-381	1442	26	congress	congress	PROPN
ftr-381	1442	27	will	will	AUX
ftr-381	1442	28	likely	likely	ADV
ftr-381	1442	29	graft	graft	VERB
ftr-381	1442	30	provisions	provision	NOUN
ftr-381	1442	31	to	to	PART
ftr-381	1442	32	promote	promote	VERB
ftr-381	1442	33	social	social	ADJ
ftr-381	1442	34	policy	policy	NOUN
ftr-381	1442	35	onto	onto	ADP
ftr-381	1442	36	the	the	DET
ftr-381	1442	37	tax	tax	NOUN
ftr-381	1442	38	system	system	NOUN
ftr-381	1442	39	,	,	PUNCT
ftr-381	1442	40	thus	thus	ADV
ftr-381	1442	41	complicating	complicate	VERB
ftr-381	1442	42	the	the	DET
ftr-381	1442	43	code	code	NOUN
ftr-381	1442	44	and	and	CCONJ
ftr-381	1442	45	people	people	NOUN
ftr-381	1442	46	’s	’s	PART
ftr-381	1442	47	ability	ability	NOUN
ftr-381	1442	48	to	to	PART
ftr-381	1442	49	comply	comply	VERB
ftr-381	1442	50	;	;	PUNCT
ftr-381	1442	51	special	special	ADJ
ftr-381	1442	52	interest	interest	NOUN
ftr-381	1442	53	legislation	legislation	NOUN
ftr-381	1442	54	will	will	AUX
ftr-381	1442	55	likely	likely	ADV
ftr-381	1442	56	arise	arise	VERB
ftr-381	1442	57	,	,	PUNCT
ftr-381	1442	58	further	far	ADV
ftr-381	1442	59	complicating	complicate	VERB
ftr-381	1442	60	the	the	DET
ftr-381	1442	61	laws	law	NOUN
ftr-381	1442	62	;	;	PUNCT
ftr-381	1442	63	and	and	CCONJ
ftr-381	1442	64	society	society	NOUN
ftr-381	1442	65	’s	’s	PART
ftr-381	1442	66	underlying	underlie	VERB
ftr-381	1442	67	values	value	NOUN
ftr-381	1442	68	,	,	PUNCT
ftr-381	1442	69	such	such	ADJ
ftr-381	1442	70	as	as	ADP
ftr-381	1442	71	208	208	NUM
ftr-381	1442	72	florida	florida	PROPN
ftr-381	1442	73	tax	tax	NOUN
ftr-381	1442	74	review	review	NOUN
ftr-381	1443	1	[	[	X
ftr-381	1443	2	vol	vol	NOUN
ftr-381	1443	3	.	.	PUNCT
ftr-381	1443	4	8:1	8:1	NUM
ftr-381	1443	5	205	205	NUM
ftr-381	1443	6	.	.	PUNCT
ftr-381	1444	1	see	see	VERB
ftr-381	1444	2	,	,	PUNCT
ftr-381	1444	3	e.g.	e.g.	ADV
ftr-381	1444	4	,	,	PUNCT
ftr-381	1444	5	blum	blum	PROPN
ftr-381	1444	6	&	&	CCONJ
ftr-381	1444	7	kalven	kalven	PROPN
ftr-381	1444	8	,	,	PUNCT
ftr-381	1444	9	the	the	DET
ftr-381	1444	10	uneasy	uneasy	ADJ
ftr-381	1444	11	case	case	NOUN
ftr-381	1444	12	for	for	ADP
ftr-381	1444	13	progressive	progressive	ADJ
ftr-381	1444	14	taxation	taxation	NOUN
ftr-381	1444	15	,	,	PUNCT
ftr-381	1444	16	u.	u.	PROPN
ftr-381	1444	17	chi	chi	PROPN
ftr-381	1444	18	.	.	PUNCT
ftr-381	1445	1	l.	l.	PROPN
ftr-381	1445	2	rev	rev	PROPN
ftr-381	1445	3	.	.	PUNCT
ftr-381	1446	1	(	(	PUNCT
ftr-381	1446	2	1952	1952	NUM
ftr-381	1446	3	)	)	PUNCT
ftr-381	1446	4	.	.	PUNCT
ftr-381	1447	1	professors	professor	NOUN
ftr-381	1447	2	blum	blum	PROPN
ftr-381	1447	3	and	and	CCONJ
ftr-381	1447	4	kalven	kalven	VERB
ftr-381	1447	5	assert	assert	VERB
ftr-381	1447	6	that	that	DET
ftr-381	1447	7	progressivity	progressivity	NOUN
ftr-381	1447	8	“	"	PUNCT
ftr-381	1447	9	produces	produce	VERB
ftr-381	1447	10	a	a	DET
ftr-381	1447	11	tax	tax	NOUN
ftr-381	1447	12	law	law	NOUN
ftr-381	1447	13	of	of	ADP
ftr-381	1447	14	almost	almost	ADV
ftr-381	1447	15	impenetrable	impenetrable	ADJ
ftr-381	1447	16	complexity	complexity	NOUN
ftr-381	1447	17	.	.	PUNCT
ftr-381	1448	1	it	it	PRON
ftr-381	1448	2	invites	invite	VERB
ftr-381	1448	3	a	a	DET
ftr-381	1448	4	distorting	distort	VERB
ftr-381	1448	5	attention	attention	NOUN
ftr-381	1448	6	to	to	ADP
ftr-381	1448	7	the	the	DET
ftr-381	1448	8	tax	tax	NOUN
ftr-381	1448	9	aspects	aspect	NOUN
ftr-381	1448	10	of	of	ADP
ftr-381	1448	11	any	any	DET
ftr-381	1448	12	economic	economic	ADJ
ftr-381	1448	13	transaction	transaction	NOUN
ftr-381	1448	14	.	.	PUNCT
ftr-381	1449	1	it	it	PRON
ftr-381	1449	2	affords	afford	VERB
ftr-381	1449	3	an	an	DET
ftr-381	1449	4	excessive	excessive	ADJ
ftr-381	1449	5	stimulus	stimulus	NOUN
ftr-381	1449	6	to	to	ADP
ftr-381	1449	7	tax	tax	NOUN
ftr-381	1449	8	avoidance	avoidance	NOUN
ftr-381	1449	9	with	with	ADP
ftr-381	1449	10	perhaps	perhaps	ADV
ftr-381	1449	11	incalculable	incalculable	ADJ
ftr-381	1449	12	consequences	consequence	NOUN
ftr-381	1449	13	for	for	ADP
ftr-381	1449	14	taxpayer	taxpayer	NOUN
ftr-381	1449	15	morale	morale	NOUN
ftr-381	1449	16	and	and	CCONJ
ftr-381	1449	17	the	the	DET
ftr-381	1449	18	general	general	ADJ
ftr-381	1449	19	respect	respect	NOUN
ftr-381	1449	20	for	for	ADP
ftr-381	1449	21	the	the	DET
ftr-381	1449	22	law	law	NOUN
ftr-381	1449	23	.	.	PUNCT
ftr-381	1449	24	”	"	PUNCT
ftr-381	1450	1	i	i	PRON
ftr-381	1450	2	d.	d.	VERB
ftr-381	1450	3	at	at	ADP
ftr-381	1450	4	434	434	NUM
ftr-381	1450	5	-	-	SYM
ftr-381	1450	6	35	35	NUM
ftr-381	1450	7	.	.	PUNCT
ftr-381	1451	1	see	see	VERB
ftr-381	1451	2	also	also	ADV
ftr-381	1451	3	charles	charles	PROPN
ftr-381	1451	4	galvin	galvin	PROPN
ftr-381	1451	5	&	&	CCONJ
ftr-381	1451	6	boris	boris	PROPN
ftr-381	1451	7	bittker	bittker	PROPN
ftr-381	1451	8	,	,	PUNCT
ftr-381	1451	9	the	the	DET
ftr-381	1451	10	income	income	NOUN
ftr-381	1451	11	tax	tax	NOUN
ftr-381	1451	12	:	:	PUNCT
ftr-381	1451	13	how	how	SCONJ
ftr-381	1451	14	progressive	progressive	ADJ
ftr-381	1451	15	should	should	AUX
ftr-381	1451	16	i	i	PRON
ftr-381	1451	17	be	be	AUX
ftr-381	1451	18	?	?	PUNCT
ftr-381	1452	1	16	16	NUM
ftr-381	1452	2	(	(	PUNCT
ftr-381	1452	3	1969	1969	NUM
ftr-381	1452	4	)	)	PUNCT
ftr-381	1452	5	(	(	PUNCT
ftr-381	1452	6	“	"	PUNCT
ftr-381	1452	7	[	[	PUNCT
ftr-381	1452	8	f]or	f]or	VERB
ftr-381	1452	9	the	the	DET
ftr-381	1452	10	principle	principle	NOUN
ftr-381	1452	11	of	of	ADP
ftr-381	1452	12	progressivity	progressivity	NOUN
ftr-381	1452	13	we	we	PRON
ftr-381	1452	14	pay	pay	VERB
ftr-381	1452	15	a	a	DET
ftr-381	1452	16	high	high	ADJ
ftr-381	1452	17	price	price	NOUN
ftr-381	1452	18	in	in	ADP
ftr-381	1452	19	the	the	DET
ftr-381	1452	20	extraordinary	extraordinary	ADJ
ftr-381	1452	21	complexity	complexity	NOUN
ftr-381	1452	22	of	of	ADP
ftr-381	1452	23	our	our	PRON
ftr-381	1452	24	present	present	ADJ
ftr-381	1452	25	system	system	NOUN
ftr-381	1452	26	.	.	PUNCT
ftr-381	1452	27	”	"	PUNCT
ftr-381	1452	28	)	)	PUNCT
ftr-381	1452	29	.	.	PUNCT
ftr-381	1453	1	206	206	NUM
ftr-381	1453	2	.	.	PUNCT
ftr-381	1454	1	see	see	VERB
ftr-381	1454	2	,	,	PUNCT
ftr-381	1454	3	e.g.	e.g.	ADV
ftr-381	1454	4	,	,	PUNCT
ftr-381	1454	5	office	office	NOUN
ftr-381	1454	6	of	of	ADP
ftr-381	1454	7	the	the	DET
ftr-381	1454	8	sec’y	sec’y	NOUN
ftr-381	1454	9	,	,	PUNCT
ftr-381	1454	10	dep’t	dep’t	NOUN
ftr-381	1454	11	of	of	ADP
ftr-381	1454	12	the	the	DET
ftr-381	1454	13	treadury	treadury	NOUN
ftr-381	1454	14	,	,	PUNCT
ftr-381	1454	15	tax	tax	NOUN
ftr-381	1454	16	reform	reform	NOUN
ftr-381	1454	17	for	for	ADP
ftr-381	1454	18	fairness	fairness	NOUN
ftr-381	1454	19	,	,	PUNCT
ftr-381	1454	20	simplicity	simplicity	NOUN
ftr-381	1454	21	,	,	PUNCT
ftr-381	1454	22	and	and	CCONJ
ftr-381	1454	23	economic	economic	ADJ
ftr-381	1454	24	growth	growth	NOUN
ftr-381	1454	25	:	:	PUNCT
ftr-381	1454	26	the	the	DET
ftr-381	1454	27	treasury	treasury	PROPN
ftr-381	1454	28	department	department	PROPN
ftr-381	1454	29	report	report	NOUN
ftr-381	1454	30	to	to	ADP
ftr-381	1454	31	the	the	DET
ftr-381	1454	32	president	president	NOUN
ftr-381	1454	33	at	at	ADP
ftr-381	1454	34	180	180	NUM
ftr-381	1454	35	-	-	SYM
ftr-381	1454	36	81	81	NUM
ftr-381	1454	37	(	(	PUNCT
ftr-381	1454	38	1984	1984	NUM
ftr-381	1454	39	)	)	PUNCT
ftr-381	1454	40	(	(	PUNCT
ftr-381	1454	41	describing	describe	VERB
ftr-381	1454	42	the	the	DET
ftr-381	1454	43	capital	capital	NOUN
ftr-381	1454	44	gains	gain	NOUN
ftr-381	1454	45	preference	preference	NOUN
ftr-381	1454	46	as	as	ADP
ftr-381	1454	47	a	a	DET
ftr-381	1454	48	“	"	PUNCT
ftr-381	1454	49	source	source	NOUN
ftr-381	1454	50	of	of	ADP
ftr-381	1454	51	substantial	substantial	ADJ
ftr-381	1454	52	complexity	complexity	NOUN
ftr-381	1454	53	”	"	PUNCT
ftr-381	1454	54	)	)	PUNCT
ftr-381	1454	55	;	;	PUNCT
ftr-381	1454	56	daniel	daniel	PROPN
ftr-381	1454	57	l.	l.	PROPN
ftr-381	1454	58	simmons	simmons	PROPN
ftr-381	1454	59	,	,	PUNCT
ftr-381	1454	60	the	the	DET
ftr-381	1454	61	tax	tax	NOUN
ftr-381	1454	62	reform	reform	NOUN
ftr-381	1454	63	act	act	NOUN
ftr-381	1454	64	of	of	ADP
ftr-381	1454	65	1986	1986	NUM
ftr-381	1454	66	:	:	PUNCT
ftr-381	1454	67	an	an	DET
ftr-381	1454	68	overview	overview	NOUN
ftr-381	1454	69	,	,	PUNCT
ftr-381	1454	70	1987	1987	NUM
ftr-381	1454	71	byu	byu	PROPN
ftr-381	1454	72	l.	l.	PROPN
ftr-381	1454	73	rev	rev	PROPN
ftr-381	1454	74	.	.	PROPN
ftr-381	1454	75	151	151	NUM
ftr-381	1454	76	,	,	PUNCT
ftr-381	1454	77	179	179	NUM
ftr-381	1454	78	(	(	PUNCT
ftr-381	1454	79	“	"	PUNCT
ftr-381	1454	80	not	not	PART
ftr-381	1454	81	only	only	ADV
ftr-381	1454	82	did	do	AUX
ftr-381	1454	83	[	[	PUNCT
ftr-381	1454	84	the	the	DET
ftr-381	1454	85	capital	capital	NOUN
ftr-381	1454	86	gains	gain	NOUN
ftr-381	1454	87	]	]	PUNCT
ftr-381	1454	88	preference	preference	NOUN
ftr-381	1454	89	provide	provide	VERB
ftr-381	1454	90	a	a	DET
ftr-381	1454	91	major	major	ADJ
ftr-381	1454	92	advantage	advantage	NOUN
ftr-381	1454	93	to	to	ADP
ftr-381	1454	94	a	a	DET
ftr-381	1454	95	form	form	NOUN
ftr-381	1454	96	of	of	ADP
ftr-381	1454	97	realized	realize	VERB
ftr-381	1454	98	gain	gain	NOUN
ftr-381	1454	99	,	,	PUNCT
ftr-381	1454	100	it	it	PRON
ftr-381	1454	101	was	be	AUX
ftr-381	1454	102	perhaps	perhaps	ADV
ftr-381	1454	103	the	the	DET
ftr-381	1454	104	greatest	great	ADJ
ftr-381	1454	105	single	single	ADJ
ftr-381	1454	106	contributor	contributor	NOUN
ftr-381	1454	107	to	to	ADP
ftr-381	1454	108	complexity	complexity	NOUN
ftr-381	1454	109	in	in	ADP
ftr-381	1454	110	the	the	DET
ftr-381	1454	111	internal	internal	ADJ
ftr-381	1454	112	revenue	revenue	NOUN
ftr-381	1454	113	code	code	NOUN
ftr-381	1454	114	.	.	PUNCT
ftr-381	1455	1	elimination	elimination	NOUN
ftr-381	1455	2	of	of	ADP
ftr-381	1455	3	the	the	DET
ftr-381	1455	4	capital	capital	NOUN
ftr-381	1455	5	gains	gain	NOUN
ftr-381	1455	6	preference	preference	NOUN
ftr-381	1455	7	may	may	AUX
ftr-381	1455	8	be	be	AUX
ftr-381	1455	9	one	one	NUM
ftr-381	1455	10	of	of	ADP
ftr-381	1455	11	the	the	DET
ftr-381	1455	12	most	most	ADV
ftr-381	1455	13	significant	significant	ADJ
ftr-381	1455	14	features	feature	NOUN
ftr-381	1455	15	of	of	ADP
ftr-381	1455	16	the	the	DET
ftr-381	1455	17	1986	1986	NUM
ftr-381	1455	18	act	act	NOUN
ftr-381	1455	19	.	.	PUNCT
ftr-381	1455	20	”	"	PUNCT
ftr-381	1455	21	)	)	PUNCT
ftr-381	1455	22	.	.	PUNCT
ftr-381	1456	1	207	207	NUM
ftr-381	1456	2	.	.	PUNCT
ftr-381	1457	1	see	see	VERB
ftr-381	1457	2	supra	supra	PROPN
ftr-381	1457	3	note	note	PROPN
ftr-381	1457	4	10	10	NUM
ftr-381	1457	5	.	.	PUNCT
ftr-381	1457	6	208	208	NUM
ftr-381	1457	7	.	.	PUNCT
ftr-381	1458	1	the	the	DET
ftr-381	1458	2	agricultural	agricultural	ADJ
ftr-381	1458	3	tithe	tithe	NOUN
ftr-381	1458	4	applied	apply	VERB
ftr-381	1458	5	only	only	ADV
ftr-381	1458	6	to	to	PART
ftr-381	1458	7	produce	produce	VERB
ftr-381	1458	8	,	,	PUNCT
ftr-381	1458	9	required	require	VERB
ftr-381	1458	10	in	in	ADP
ftr-381	1458	11	-	-	PUNCT
ftr-381	1458	12	kind	kind	NOUN
ftr-381	1458	13	payment	payment	NOUN
ftr-381	1458	14	,	,	PUNCT
ftr-381	1458	15	and	and	CCONJ
ftr-381	1458	16	raised	raise	VERB
ftr-381	1458	17	a	a	DET
ftr-381	1458	18	host	host	NOUN
ftr-381	1458	19	of	of	ADP
ftr-381	1458	20	measurement	measurement	NOUN
ftr-381	1458	21	issues	issue	NOUN
ftr-381	1458	22	not	not	PART
ftr-381	1458	23	seen	see	VERB
ftr-381	1458	24	in	in	ADP
ftr-381	1458	25	modern	modern	ADJ
ftr-381	1458	26	income	income	NOUN
ftr-381	1458	27	tax	tax	NOUN
ftr-381	1458	28	systems	system	NOUN
ftr-381	1458	29	.	.	PUNCT
ftr-381	1459	1	horizontal	horizontal	ADJ
ftr-381	1459	2	equity	equity	PROPN
ftr-381	1459	3	,	,	PUNCT
ftr-381	1459	4	will	will	AUX
ftr-381	1459	5	likely	likely	ADV
ftr-381	1459	6	affect	affect	VERB
ftr-381	1459	7	the	the	DET
ftr-381	1459	8	development	development	NOUN
ftr-381	1459	9	of	of	ADP
ftr-381	1459	10	the	the	DET
ftr-381	1459	11	law	law	NOUN
ftr-381	1459	12	.	.	PUNCT
ftr-381	1460	1	thus	thus	ADV
ftr-381	1460	2	,	,	PUNCT
ftr-381	1460	3	despite	despite	SCONJ
ftr-381	1460	4	the	the	DET
ftr-381	1460	5	promise	promise	NOUN
ftr-381	1460	6	any	any	DET
ftr-381	1460	7	tax	tax	NOUN
ftr-381	1460	8	reform	reform	NOUN
ftr-381	1460	9	might	might	AUX
ftr-381	1460	10	offer	offer	VERB
ftr-381	1460	11	,	,	PUNCT
ftr-381	1460	12	over	over	ADP
ftr-381	1460	13	time	time	NOUN
ftr-381	1460	14	there	there	PRON
ftr-381	1460	15	is	be	VERB
ftr-381	1460	16	a	a	DET
ftr-381	1460	17	strong	strong	ADJ
ftr-381	1460	18	likelihood	likelihood	NOUN
ftr-381	1460	19	that	that	SCONJ
ftr-381	1460	20	any	any	DET
ftr-381	1460	21	new	new	ADJ
ftr-381	1460	22	tax	tax	NOUN
ftr-381	1460	23	system	system	NOUN
ftr-381	1460	24	may	may	AUX
ftr-381	1460	25	end	end	VERB
ftr-381	1460	26	up	up	ADP
ftr-381	1460	27	looking	look	VERB
ftr-381	1460	28	quite	quite	ADV
ftr-381	1460	29	similar	similar	ADJ
ftr-381	1460	30	to	to	ADP
ftr-381	1460	31	the	the	DET
ftr-381	1460	32	current	current	ADJ
ftr-381	1460	33	system	system	NOUN
ftr-381	1460	34	.	.	PUNCT
ftr-381	1461	1	more	more	ADV
ftr-381	1461	2	to	to	ADP
ftr-381	1461	3	the	the	DET
ftr-381	1461	4	point	point	NOUN
ftr-381	1461	5	,	,	PUNCT
ftr-381	1461	6	the	the	DET
ftr-381	1461	7	comparison	comparison	NOUN
ftr-381	1461	8	of	of	ADP
ftr-381	1461	9	maaser	maaser	ADJ
ftr-381	1461	10	kesafim	kesafim	NOUN
ftr-381	1461	11	and	and	CCONJ
ftr-381	1461	12	the	the	DET
ftr-381	1461	13	federal	federal	ADJ
ftr-381	1461	14	income	income	NOUN
ftr-381	1461	15	tax	tax	NOUN
ftr-381	1461	16	refutes	refute	VERB
ftr-381	1461	17	claims	claim	NOUN
ftr-381	1461	18	that	that	SCONJ
ftr-381	1461	19	flat	flat	ADJ
ftr-381	1461	20	rate	rate	NOUN
ftr-381	1461	21	taxation	taxation	NOUN
ftr-381	1461	22	necessarily	necessarily	ADV
ftr-381	1461	23	avoids	avoid	VERB
ftr-381	1461	24	much	much	ADJ
ftr-381	1461	25	of	of	ADP
ftr-381	1461	26	the	the	DET
ftr-381	1461	27	complexity	complexity	NOUN
ftr-381	1461	28	that	that	PRON
ftr-381	1461	29	plagues	plague	VERB
ftr-381	1461	30	our	our	PRON
ftr-381	1461	31	current	current	ADJ
ftr-381	1461	32	income	income	NOUN
ftr-381	1461	33	tax	tax	NOUN
ftr-381	1461	34	.	.	PUNCT
ftr-381	1462	1	critics	critic	NOUN
ftr-381	1462	2	of	of	ADP
ftr-381	1462	3	progressivity	progressivity	NOUN
ftr-381	1462	4	have	have	AUX
ftr-381	1462	5	argued	argue	VERB
ftr-381	1462	6	that	that	SCONJ
ftr-381	1462	7	graduated	graduate	VERB
ftr-381	1462	8	tax	tax	NOUN
ftr-381	1462	9	rates	rate	NOUN
ftr-381	1462	10	should	should	AUX
ftr-381	1462	11	be	be	AUX
ftr-381	1462	12	eliminated	eliminate	VERB
ftr-381	1462	13	because	because	SCONJ
ftr-381	1462	14	they	they	PRON
ftr-381	1462	15	are	be	AUX
ftr-381	1462	16	a	a	DET
ftr-381	1462	17	major	major	ADJ
ftr-381	1462	18	source	source	NOUN
ftr-381	1462	19	of	of	ADP
ftr-381	1462	20	tax	tax	NOUN
ftr-381	1462	21	complexity	complexity	NOUN
ftr-381	1462	22	.	.	PUNCT
ftr-381	1463	1	critics	critic	NOUN
ftr-381	1463	2	of	of	ADP
ftr-381	1463	3	the	the	DET
ftr-381	1463	4	capital	capital	NOUN
ftr-381	1463	5	gains	gain	NOUN
ftr-381	1463	6	tax	tax	NOUN
ftr-381	1463	7	preference	preference	NOUN
ftr-381	1463	8	have	have	AUX
ftr-381	1463	9	made205	made205	X
ftr-381	1463	10	similar	similar	ADJ
ftr-381	1463	11	claims	claim	NOUN
ftr-381	1463	12	.	.	PUNCT
ftr-381	1464	1	in	in	ADP
ftr-381	1464	2	agricultural	agricultural	ADJ
ftr-381	1464	3	tithing	tithing	NOUN
ftr-381	1464	4	and	and	CCONJ
ftr-381	1464	5	(	(	PUNCT
ftr-381	1464	6	flat	flat	ADJ
ftr-381	1464	7	)	)	PUNCT
ftr-381	1464	8	tax	tax	NOUN
ftr-381	1464	9	complexity	complexity	NOUN
ftr-381	1464	10	,	,	PUNCT
ftr-381	1464	11	i	i	PRON
ftr-381	1464	12	used206	used206	PROPN
ftr-381	1464	13	207	207	NUM
ftr-381	1464	14	agricultural	agricultural	ADJ
ftr-381	1464	15	tithing	tithing	NOUN
ftr-381	1464	16	,	,	PUNCT
ftr-381	1464	17	which	which	PRON
ftr-381	1464	18	employs	employ	VERB
ftr-381	1464	19	a	a	DET
ftr-381	1464	20	flat	flat	ADJ
ftr-381	1464	21	10	10	NUM
ftr-381	1464	22	%	%	NOUN
ftr-381	1464	23	rate	rate	NOUN
ftr-381	1464	24	,	,	PUNCT
ftr-381	1464	25	to	to	PART
ftr-381	1464	26	demonstrate	demonstrate	VERB
ftr-381	1464	27	that	that	SCONJ
ftr-381	1464	28	tax	tax	NOUN
ftr-381	1464	29	systems	system	NOUN
ftr-381	1464	30	lacking	lack	VERB
ftr-381	1464	31	such	such	ADJ
ftr-381	1464	32	features	feature	NOUN
ftr-381	1464	33	could	could	AUX
ftr-381	1464	34	also	also	ADV
ftr-381	1464	35	be	be	AUX
ftr-381	1464	36	quite	quite	ADV
ftr-381	1464	37	complex	complex	ADJ
ftr-381	1464	38	.	.	PUNCT
ftr-381	1465	1	however	however	ADV
ftr-381	1465	2	,	,	PUNCT
ftr-381	1465	3	because	because	SCONJ
ftr-381	1465	4	agricultural	agricultural	ADJ
ftr-381	1465	5	tithing	tithing	NOUN
ftr-381	1465	6	differs	differ	VERB
ftr-381	1465	7	in	in	ADP
ftr-381	1465	8	so	so	ADV
ftr-381	1465	9	many	many	ADJ
ftr-381	1465	10	regards	regard	NOUN
ftr-381	1465	11	from	from	ADP
ftr-381	1465	12	our	our	PRON
ftr-381	1465	13	own	own	ADJ
ftr-381	1465	14	income	income	NOUN
ftr-381	1465	15	tax	tax	NOUN
ftr-381	1465	16	,	,	PUNCT
ftr-381	1465	17	it208	it208	NOUN
ftr-381	1465	18	might	might	AUX
ftr-381	1465	19	be	be	AUX
ftr-381	1465	20	tempting	tempting	ADJ
ftr-381	1465	21	to	to	PART
ftr-381	1465	22	dismiss	dismiss	VERB
ftr-381	1465	23	the	the	DET
ftr-381	1465	24	comparison	comparison	NOUN
ftr-381	1465	25	as	as	ADP
ftr-381	1465	26	inapposite	inapposite	ADJ
ftr-381	1465	27	.	.	PUNCT
ftr-381	1466	1	the	the	DET
ftr-381	1466	2	study	study	NOUN
ftr-381	1466	3	of	of	ADP
ftr-381	1466	4	maaser	maaser	ADJ
ftr-381	1466	5	kesafim	kesafim	NOUN
ftr-381	1466	6	provides	provide	VERB
ftr-381	1466	7	another	another	DET
ftr-381	1466	8	opportunity	opportunity	NOUN
ftr-381	1466	9	to	to	PART
ftr-381	1466	10	explore	explore	VERB
ftr-381	1466	11	the	the	DET
ftr-381	1466	12	complexity	complexity	NOUN
ftr-381	1466	13	of	of	ADP
ftr-381	1466	14	single	single	ADJ
ftr-381	1466	15	-	-	PUNCT
ftr-381	1466	16	rate	rate	NOUN
ftr-381	1466	17	tax	tax	NOUN
ftr-381	1466	18	systems	system	NOUN
ftr-381	1466	19	,	,	PUNCT
ftr-381	1466	20	this	this	DET
ftr-381	1466	21	time	time	NOUN
ftr-381	1466	22	with	with	ADP
ftr-381	1466	23	a	a	DET
ftr-381	1466	24	tax	tax	NOUN
ftr-381	1466	25	system	system	NOUN
ftr-381	1466	26	that	that	PRON
ftr-381	1466	27	closely	closely	ADV
ftr-381	1466	28	mirrors	mirror	VERB
ftr-381	1466	29	our	our	PRON
ftr-381	1466	30	own	own	ADJ
ftr-381	1466	31	.	.	PUNCT
ftr-381	1467	1	as	as	SCONJ
ftr-381	1467	2	demonstrated	demonstrate	VERB
ftr-381	1467	3	above	above	ADV
ftr-381	1467	4	,	,	PUNCT
ftr-381	1467	5	even	even	ADV
ftr-381	1467	6	absent	absent	ADJ
ftr-381	1467	7	the	the	DET
ftr-381	1467	8	difficulties	difficulty	NOUN
ftr-381	1467	9	associated	associate	VERB
ftr-381	1467	10	with	with	ADP
ftr-381	1467	11	progressive	progressive	ADJ
ftr-381	1467	12	rates	rate	NOUN
ftr-381	1467	13	or	or	CCONJ
ftr-381	1467	14	preferential	preferential	ADJ
ftr-381	1467	15	treatment	treatment	NOUN
ftr-381	1467	16	of	of	ADP
ftr-381	1467	17	capital	capital	NOUN
ftr-381	1467	18	gains	gain	NOUN
ftr-381	1467	19	,	,	PUNCT
ftr-381	1467	20	income	income	NOUN
ftr-381	1467	21	definition	definition	NOUN
ftr-381	1467	22	issues	issue	NOUN
ftr-381	1467	23	generate	generate	VERB
ftr-381	1467	24	significant	significant	ADJ
ftr-381	1467	25	complexity	complexity	NOUN
ftr-381	1467	26	.	.	PUNCT
ftr-381	1468	1	thus	thus	ADV
ftr-381	1468	2	,	,	PUNCT
ftr-381	1468	3	as	as	SCONJ
ftr-381	1468	4	we	we	PRON
ftr-381	1468	5	consider	consider	VERB
ftr-381	1468	6	tax	tax	NOUN
ftr-381	1468	7	reform	reform	NOUN
ftr-381	1468	8	,	,	PUNCT
ftr-381	1468	9	we	we	PRON
ftr-381	1468	10	should	should	AUX
ftr-381	1468	11	be	be	AUX
ftr-381	1468	12	wary	wary	ADJ
ftr-381	1468	13	of	of	ADP
ftr-381	1468	14	assertions	assertion	NOUN
ftr-381	1468	15	that	that	SCONJ
ftr-381	1468	16	removing	remove	VERB
ftr-381	1468	17	progressivity	progressivity	NOUN
ftr-381	1468	18	from	from	ADP
ftr-381	1468	19	the	the	DET
ftr-381	1468	20	current	current	ADJ
ftr-381	1468	21	tax	tax	NOUN
ftr-381	1468	22	code	code	NOUN
ftr-381	1468	23	or	or	CCONJ
ftr-381	1468	24	eliminating	eliminate	VERB
ftr-381	1468	25	the	the	DET
ftr-381	1468	26	capital	capital	NOUN
ftr-381	1468	27	gains	gain	NOUN
ftr-381	1468	28	tax	tax	NOUN
ftr-381	1468	29	preference	preference	NOUN
ftr-381	1468	30	will	will	AUX
ftr-381	1468	31	necessarily	necessarily	ADV
ftr-381	1468	32	produce	produce	VERB
ftr-381	1468	33	a	a	DET
ftr-381	1468	34	simple	simple	ADJ
ftr-381	1468	35	tax	tax	NOUN
ftr-381	1468	36	system	system	NOUN
ftr-381	1468	37	.	.	PUNCT
ftr-381	1469	1	while	while	SCONJ
ftr-381	1469	2	such	such	ADJ
ftr-381	1469	3	changes	change	NOUN
ftr-381	1469	4	would	would	AUX
ftr-381	1469	5	likely	likely	ADV
ftr-381	1469	6	reduce	reduce	VERB
ftr-381	1469	7	some	some	PRON
ftr-381	1469	8	of	of	ADP
ftr-381	1469	9	the	the	DET
ftr-381	1469	10	complexity	complexity	NOUN
ftr-381	1469	11	in	in	ADP
ftr-381	1469	12	the	the	DET
ftr-381	1469	13	current	current	ADJ
ftr-381	1469	14	rules	rule	NOUN
ftr-381	1469	15	,	,	PUNCT
ftr-381	1469	16	a	a	DET
ftr-381	1469	17	study	study	NOUN
ftr-381	1469	18	of	of	ADP
ftr-381	1469	19	the	the	DET
ftr-381	1469	20	rules	rule	NOUN
ftr-381	1469	21	of	of	ADP
ftr-381	1469	22	maaser	maaser	ADJ
ftr-381	1469	23	kesafim	kesafim	NOUN
ftr-381	1469	24	suggests	suggest	VERB
ftr-381	1469	25	that	that	SCONJ
ftr-381	1469	26	significant	significant	ADJ
ftr-381	1469	27	complexity	complexity	NOUN
ftr-381	1469	28	is	be	AUX
ftr-381	1469	29	simply	simply	ADV
ftr-381	1469	30	unavoidable	unavoidable	ADJ
ftr-381	1469	31	.	.	PUNCT
ftr-381	1470	1	maaser	maaser	ADJ
ftr-381	1470	2	kesafim	kesafim	NOUN
ftr-381	1470	3	and	and	CCONJ
ftr-381	1470	4	the	the	DET
ftr-381	1470	5	development	development	NOUN
ftr-381	1470	6	of	of	ADP
ftr-381	1470	7	tax	tax	NOUN
ftr-381	1470	8	law	law	NOUN