id	sid	tid	token	lemma	pos
ftr-387	1	1	539	539	NUM
ftr-387	1	2	florida	florida	PROPN
ftr-387	1	3	tax	tax	NOUN
ftr-387	1	4	review	review	NOUN
ftr-387	1	5	volume	volume	NOUN
ftr-387	1	6	8	8	NUM
ftr-387	1	7	2007	2007	NUM
ftr-387	1	8	number	number	NOUN
ftr-387	1	9	5	5	NUM
ftr-387	1	10	tax	tax	NOUN
ftr-387	1	11	consequences	consequence	NOUN
ftr-387	1	12	when	when	SCONJ
ftr-387	1	13	a	a	DET
ftr-387	1	14	new	new	ADJ
ftr-387	1	15	employer	employer	NOUN
ftr-387	1	16	bears	bear	VERB
ftr-387	1	17	the	the	DET
ftr-387	1	18	cost	cost	NOUN
ftr-387	1	19	of	of	ADP
ftr-387	1	20	the	the	DET
ftr-387	1	21	employee	employee	NOUN
ftr-387	1	22	’s	’s	ADV
ftr-387	1	23	terminating	terminate	VERB
ftr-387	1	24	a	a	DET
ftr-387	1	25	prior	prior	ADJ
ftr-387	1	26	employment	employment	NOUN
ftr-387	1	27	relationship	relationship	NOUN
ftr-387	1	28	by	by	ADP
ftr-387	1	29	douglas	douglas	PROPN
ftr-387	1	30	a.	a.	PROPN
ftr-387	1	31	kahn	kahn	PROPN
ftr-387	1	32	jeffrey	jeffrey	PROPN
ftr-387	1	33	h.	h.	PROPN
ftr-387	1	34	kahn	kahn	PROPN
ftr-387	1	35	i.	i.	PROPN
ftr-387	1	36	introduction	introduction	PROPN
ftr-387	1	37	.	.	PUNCT
ftr-387	1	38	.	.	PUNCT
ftr-387	1	39	.	.	PUNCT
ftr-387	1	40	.	.	PUNCT
ftr-387	1	41	.	.	PUNCT
ftr-387	1	42	.	.	PUNCT
ftr-387	1	43	.	.	PUNCT
ftr-387	1	44	.	.	PUNCT
ftr-387	1	45	.	.	PUNCT
ftr-387	1	46	.	.	PUNCT
ftr-387	1	47	.	.	PUNCT
ftr-387	1	48	.	.	PUNCT
ftr-387	1	49	.	.	PUNCT
ftr-387	1	50	.	.	PUNCT
ftr-387	1	51	.	.	PUNCT
ftr-387	1	52	.	.	PUNCT
ftr-387	1	53	.	.	PUNCT
ftr-387	1	54	.	.	PUNCT
ftr-387	1	55	.	.	PUNCT
ftr-387	1	56	.	.	PUNCT
ftr-387	1	57	.	.	PUNCT
ftr-387	1	58	.	.	PUNCT
ftr-387	1	59	.	.	PUNCT
ftr-387	1	60	.	.	PUNCT
ftr-387	1	61	.	.	PUNCT
ftr-387	1	62	.	.	PUNCT
ftr-387	1	63	.	.	PUNCT
ftr-387	1	64	.	.	PUNCT
ftr-387	1	65	.	.	PUNCT
ftr-387	1	66	.	.	PUNCT
ftr-387	1	67	.	.	PUNCT
ftr-387	1	68	.	.	PUNCT
ftr-387	1	69	.	.	PUNCT
ftr-387	1	70	.	.	PUNCT
ftr-387	1	71	.	.	PUNCT
ftr-387	1	72	.	.	PUNCT
ftr-387	1	73	.	.	PUNCT
ftr-387	1	74	.	.	PUNCT
ftr-387	1	75	.	.	PUNCT
ftr-387	1	76	.	.	PUNCT
ftr-387	1	77	.	.	PUNCT
ftr-387	1	78	.	.	PUNCT
ftr-387	1	79	.	.	PUNCT
ftr-387	2	1	540	540	NUM
ftr-387	2	2	ii	ii	NOUN
ftr-387	2	3	.	.	PUNCT
ftr-387	3	1	the	the	DET
ftr-387	3	2	tax	tax	NOUN
ftr-387	3	3	consequences	consequence	NOUN
ftr-387	3	4	of	of	ADP
ftr-387	3	5	each	each	PRON
ftr-387	3	6	of	of	ADP
ftr-387	3	7	the	the	DET
ftr-387	3	8	three	three	NUM
ftr-387	3	9	approaches	approach	NOUN
ftr-387	3	10	that	that	PRON
ftr-387	3	11	are	be	AUX
ftr-387	3	12	available	available	ADJ
ftr-387	3	13	to	to	ADP
ftr-387	3	14	the	the	DET
ftr-387	3	15	new	new	ADJ
ftr-387	3	16	employer	employer	NOUN
ftr-387	3	17	and	and	CCONJ
ftr-387	3	18	the	the	DET
ftr-387	3	19	employee	employee	NOUN
ftr-387	3	20	.	.	PUNCT
ftr-387	3	21	.	.	PUNCT
ftr-387	3	22	.	.	PUNCT
ftr-387	3	23	.	.	PUNCT
ftr-387	3	24	.	.	PUNCT
ftr-387	3	25	.	.	PUNCT
ftr-387	3	26	.	.	PUNCT
ftr-387	3	27	.	.	PUNCT
ftr-387	3	28	.	.	PUNCT
ftr-387	3	29	.	.	PUNCT
ftr-387	3	30	.	.	PUNCT
ftr-387	3	31	.	.	PUNCT
ftr-387	3	32	.	.	PUNCT
ftr-387	3	33	.	.	PUNCT
ftr-387	3	34	.	.	PUNCT
ftr-387	3	35	.	.	PUNCT
ftr-387	3	36	.	.	PUNCT
ftr-387	3	37	.	.	PUNCT
ftr-387	3	38	.	.	PUNCT
ftr-387	3	39	.	.	PUNCT
ftr-387	3	40	.	.	PUNCT
ftr-387	3	41	.	.	PUNCT
ftr-387	3	42	.	.	PUNCT
ftr-387	3	43	.	.	PUNCT
ftr-387	3	44	.	.	PUNCT
ftr-387	3	45	.	.	PUNCT
ftr-387	3	46	.	.	PUNCT
ftr-387	3	47	.	.	PUNCT
ftr-387	3	48	.	.	PUNCT
ftr-387	3	49	.	.	PUNCT
ftr-387	3	50	.	.	PUNCT
ftr-387	3	51	.	.	PUNCT
ftr-387	3	52	.	.	PUNCT
ftr-387	3	53	.	.	PUNCT
ftr-387	3	54	.	.	PUNCT
ftr-387	3	55	.	.	PUNCT
ftr-387	3	56	.	.	PUNCT
ftr-387	3	57	.	.	PUNCT
ftr-387	3	58	.	.	PUNCT
ftr-387	3	59	.	.	PUNCT
ftr-387	3	60	.	.	PUNCT
ftr-387	3	61	.	.	PUNCT
ftr-387	3	62	.	.	PUNCT
ftr-387	3	63	.	.	PUNCT
ftr-387	4	1	.	.	PUNCT
ftr-387	5	1	542	542	NUM
ftr-387	5	2	a.	a.	NOUN
ftr-387	5	3	the	the	DET
ftr-387	5	4	tax	tax	NOUN
ftr-387	5	5	consequences	consequence	NOUN
ftr-387	5	6	when	when	SCONJ
ftr-387	5	7	the	the	DET
ftr-387	5	8	new	new	ADJ
ftr-387	5	9	employer	employer	NOUN
ftr-387	5	10	makes	make	VERB
ftr-387	5	11	the	the	PRON
ftr-387	5	12	buy	buy	VERB
ftr-387	5	13	out	out	ADP
ftr-387	5	14	payment	payment	NOUN
ftr-387	5	15	or	or	CCONJ
ftr-387	5	16	reimburses	reimburse	VERB
ftr-387	5	17	the	the	DET
ftr-387	5	18	employee	employee	NOUN
ftr-387	5	19	.	.	PUNCT
ftr-387	5	20	.	.	PUNCT
ftr-387	5	21	.	.	PUNCT
ftr-387	5	22	.	.	PUNCT
ftr-387	5	23	.	.	PUNCT
ftr-387	5	24	.	.	PUNCT
ftr-387	5	25	.	.	PUNCT
ftr-387	5	26	.	.	PUNCT
ftr-387	5	27	.	.	PUNCT
ftr-387	5	28	.	.	PUNCT
ftr-387	5	29	.	.	PUNCT
ftr-387	5	30	.	.	PUNCT
ftr-387	5	31	.	.	PUNCT
ftr-387	6	1	.	.	PUNCT
ftr-387	7	1	542	542	NUM
ftr-387	7	2	1	1	NUM
ftr-387	7	3	.	.	PUNCT
ftr-387	8	1	deductibility	deductibility	NOUN
ftr-387	8	2	of	of	ADP
ftr-387	8	3	the	the	DET
ftr-387	8	4	employee	employee	NOUN
ftr-387	8	5	’s	’s	PART
ftr-387	8	6	payment	payment	NOUN
ftr-387	8	7	of	of	ADP
ftr-387	8	8	the	the	DET
ftr-387	8	9	buy	buy	NOUN
ftr-387	8	10	out	out	ADP
ftr-387	8	11	.	.	PUNCT
ftr-387	8	12	.	.	PUNCT
ftr-387	8	13	.	.	PUNCT
ftr-387	8	14	.	.	PUNCT
ftr-387	8	15	.	.	PUNCT
ftr-387	8	16	.	.	PUNCT
ftr-387	8	17	.	.	PUNCT
ftr-387	8	18	.	.	PUNCT
ftr-387	8	19	.	.	PUNCT
ftr-387	8	20	.	.	PUNCT
ftr-387	8	21	.	.	PUNCT
ftr-387	8	22	.	.	PUNCT
ftr-387	8	23	.	.	PUNCT
ftr-387	8	24	.	.	PUNCT
ftr-387	8	25	.	.	PUNCT
ftr-387	8	26	.	.	PUNCT
ftr-387	8	27	.	.	PUNCT
ftr-387	8	28	.	.	PUNCT
ftr-387	8	29	.	.	PUNCT
ftr-387	8	30	.	.	PUNCT
ftr-387	8	31	.	.	PUNCT
ftr-387	8	32	.	.	PUNCT
ftr-387	8	33	.	.	PUNCT
ftr-387	8	34	.	.	PUNCT
ftr-387	8	35	.	.	PUNCT
ftr-387	8	36	.	.	PUNCT
ftr-387	8	37	.	.	PUNCT
ftr-387	8	38	.	.	PUNCT
ftr-387	8	39	.	.	PUNCT
ftr-387	8	40	.	.	PUNCT
ftr-387	8	41	.	.	PUNCT
ftr-387	8	42	.	.	PUNCT
ftr-387	8	43	.	.	PUNCT
ftr-387	8	44	.	.	PUNCT
ftr-387	8	45	.	.	PUNCT
ftr-387	8	46	.	.	PUNCT
ftr-387	8	47	.	.	PUNCT
ftr-387	8	48	.	.	PUNCT
ftr-387	9	1	543	543	NUM
ftr-387	9	2	2	2	NUM
ftr-387	9	3	.	.	PUNCT
ftr-387	10	1	the	the	DET
ftr-387	10	2	employer	employer	NOUN
ftr-387	10	3	’s	’s	PART
ftr-387	10	4	payment	payment	NOUN
ftr-387	10	5	or	or	CCONJ
ftr-387	10	6	constructive	constructive	ADJ
ftr-387	10	7	payment	payment	NOUN
ftr-387	10	8	constitutes	constitute	VERB
ftr-387	10	9	a	a	DET
ftr-387	10	10	nonitemized	nonitemized	ADJ
ftr-387	10	11	deduction	deduction	NOUN
ftr-387	10	12	.	.	PUNCT
ftr-387	10	13	.	.	PUNCT
ftr-387	10	14	.	.	PUNCT
ftr-387	10	15	.	.	PUNCT
ftr-387	10	16	.	.	PUNCT
ftr-387	10	17	.	.	PUNCT
ftr-387	10	18	.	.	PUNCT
ftr-387	10	19	.	.	PUNCT
ftr-387	10	20	.	.	PUNCT
ftr-387	10	21	.	.	PUNCT
ftr-387	10	22	.	.	PUNCT
ftr-387	10	23	.	.	PUNCT
ftr-387	10	24	.	.	PUNCT
ftr-387	10	25	.	.	PUNCT
ftr-387	11	1	.	.	PUNCT
ftr-387	12	1	545	545	NUM
ftr-387	12	2	3	3	NUM
ftr-387	12	3	.	.	PUNCT
ftr-387	13	1	the	the	DET
ftr-387	13	2	employer	employer	NOUN
ftr-387	13	3	’s	’s	PART
ftr-387	13	4	payment	payment	NOUN
ftr-387	13	5	is	be	AUX
ftr-387	13	6	excluded	exclude	VERB
ftr-387	13	7	from	from	ADP
ftr-387	13	8	the	the	DET
ftr-387	13	9	employee	employee	NOUN
ftr-387	13	10	’s	’s	PART
ftr-387	13	11	income	income	NOUN
ftr-387	13	12	because	because	SCONJ
ftr-387	13	13	the	the	DET
ftr-387	13	14	employee	employee	NOUN
ftr-387	13	15	is	be	AUX
ftr-387	13	16	merely	merely	ADV
ftr-387	13	17	an	an	DET
ftr-387	13	18	incidental	incidental	NOUN
ftr-387	13	19	of	of	ADP
ftr-387	13	20	that	that	DET
ftr-387	13	21	payment	payment	NOUN
ftr-387	13	22	.	.	PUNCT
ftr-387	13	23	.	.	PUNCT
ftr-387	13	24	.	.	PUNCT
ftr-387	13	25	.	.	PUNCT
ftr-387	13	26	.	.	PUNCT
ftr-387	13	27	.	.	PUNCT
ftr-387	13	28	.	.	PUNCT
ftr-387	13	29	.	.	PUNCT
ftr-387	13	30	.	.	PUNCT
ftr-387	13	31	.	.	PUNCT
ftr-387	13	32	.	.	PUNCT
ftr-387	13	33	.	.	PUNCT
ftr-387	13	34	.	.	PUNCT
ftr-387	13	35	.	.	PUNCT
ftr-387	13	36	.	.	PUNCT
ftr-387	13	37	.	.	PUNCT
ftr-387	13	38	.	.	PUNCT
ftr-387	13	39	.	.	PUNCT
ftr-387	13	40	.	.	PUNCT
ftr-387	13	41	.	.	PUNCT
ftr-387	13	42	.	.	PUNCT
ftr-387	13	43	.	.	PUNCT
ftr-387	14	1	.	.	PUNCT
ftr-387	15	1	549	549	NUM
ftr-387	15	2	b.	b.	NOUN
ftr-387	15	3	the	the	DET
ftr-387	15	4	tax	tax	NOUN
ftr-387	15	5	consequences	consequence	NOUN
ftr-387	15	6	when	when	SCONJ
ftr-387	15	7	the	the	DET
ftr-387	15	8	new	new	ADJ
ftr-387	15	9	employer	employer	NOUN
ftr-387	15	10	pays	pay	VERB
ftr-387	15	11	greater	great	ADJ
ftr-387	15	12	wages	wage	NOUN
ftr-387	15	13	to	to	ADP
ftr-387	15	14	the	the	DET
ftr-387	15	15	employee	employee	NOUN
ftr-387	15	16	to	to	PART
ftr-387	15	17	help	help	VERB
ftr-387	15	18	him	he	PRON
ftr-387	15	19	make	make	VERB
ftr-387	15	20	the	the	PRON
ftr-387	15	21	buy	buy	VERB
ftr-387	15	22	out	out	ADP
ftr-387	15	23	payment	payment	NOUN
ftr-387	15	24	.	.	PUNCT
ftr-387	15	25	.	.	PUNCT
ftr-387	15	26	.	.	PUNCT
ftr-387	15	27	.	.	PUNCT
ftr-387	15	28	.	.	PUNCT
ftr-387	15	29	.	.	PUNCT
ftr-387	15	30	.	.	PUNCT
ftr-387	15	31	.	.	PUNCT
ftr-387	15	32	.	.	PUNCT
ftr-387	15	33	.	.	PUNCT
ftr-387	15	34	.	.	PUNCT
ftr-387	15	35	.	.	PUNCT
ftr-387	15	36	.	.	PUNCT
ftr-387	15	37	.	.	PUNCT
ftr-387	15	38	.	.	PUNCT
ftr-387	15	39	.	.	PUNCT
ftr-387	15	40	.	.	PUNCT
ftr-387	15	41	.	.	PUNCT
ftr-387	15	42	.	.	PUNCT
ftr-387	15	43	.	.	PUNCT
ftr-387	15	44	.	.	PUNCT
ftr-387	15	45	.	.	PUNCT
ftr-387	15	46	.	.	PUNCT
ftr-387	15	47	.	.	PUNCT
ftr-387	15	48	.	.	PUNCT
ftr-387	15	49	.	.	PUNCT
ftr-387	15	50	.	.	PUNCT
ftr-387	15	51	.	.	PUNCT
ftr-387	15	52	.	.	PUNCT
ftr-387	15	53	.	.	PUNCT
ftr-387	15	54	.	.	PUNCT
ftr-387	15	55	.	.	PUNCT
ftr-387	15	56	.	.	PUNCT
ftr-387	15	57	.	.	PUNCT
ftr-387	15	58	.	.	PUNCT
ftr-387	15	59	.	.	PUNCT
ftr-387	15	60	.	.	PUNCT
ftr-387	16	1	553	553	NUM
ftr-387	16	2	c.	c.	NOUN
ftr-387	16	3	the	the	DET
ftr-387	16	4	employee	employee	NOUN
ftr-387	16	5	makes	make	VERB
ftr-387	16	6	the	the	PRON
ftr-387	16	7	buy	buy	VERB
ftr-387	16	8	out	out	ADP
ftr-387	16	9	payment	payment	NOUN
ftr-387	16	10	and	and	CCONJ
ftr-387	16	11	receives	receive	VERB
ftr-387	16	12	nothing	nothing	PRON
ftr-387	16	13	from	from	ADP
ftr-387	16	14	the	the	DET
ftr-387	16	15	new	new	ADJ
ftr-387	16	16	employer	employer	NOUN
ftr-387	16	17	to	to	PART
ftr-387	16	18	offset	offset	VERB
ftr-387	16	19	that	that	DET
ftr-387	16	20	payment	payment	NOUN
ftr-387	16	21	.	.	PUNCT
ftr-387	16	22	.	.	PUNCT
ftr-387	16	23	.	.	PUNCT
ftr-387	17	1	.	.	PUNCT
ftr-387	18	1	554	554	NUM
ftr-387	18	2	ii	ii	NOUN
ftr-387	18	3	.	.	PUNCT
ftr-387	18	4	conclusion	conclusion	NOUN
ftr-387	18	5	.	.	PUNCT
ftr-387	18	6	.	.	PUNCT
ftr-387	18	7	.	.	PUNCT
ftr-387	18	8	.	.	PUNCT
ftr-387	18	9	.	.	PUNCT
ftr-387	18	10	.	.	PUNCT
ftr-387	18	11	.	.	PUNCT
ftr-387	18	12	.	.	PUNCT
ftr-387	18	13	.	.	PUNCT
ftr-387	18	14	.	.	PUNCT
ftr-387	18	15	.	.	PUNCT
ftr-387	18	16	.	.	PUNCT
ftr-387	18	17	.	.	PUNCT
ftr-387	18	18	.	.	PUNCT
ftr-387	18	19	.	.	PUNCT
ftr-387	18	20	.	.	PUNCT
ftr-387	18	21	.	.	PUNCT
ftr-387	18	22	.	.	PUNCT
ftr-387	18	23	.	.	PUNCT
ftr-387	18	24	.	.	PUNCT
ftr-387	18	25	.	.	PUNCT
ftr-387	18	26	.	.	PUNCT
ftr-387	18	27	.	.	PUNCT
ftr-387	18	28	.	.	PUNCT
ftr-387	18	29	.	.	PUNCT
ftr-387	18	30	.	.	PUNCT
ftr-387	18	31	.	.	PUNCT
ftr-387	18	32	.	.	PUNCT
ftr-387	18	33	.	.	PUNCT
ftr-387	18	34	.	.	PUNCT
ftr-387	18	35	.	.	PUNCT
ftr-387	18	36	.	.	PUNCT
ftr-387	18	37	.	.	PUNCT
ftr-387	18	38	.	.	PUNCT
ftr-387	18	39	.	.	PUNCT
ftr-387	18	40	.	.	PUNCT
ftr-387	18	41	.	.	PUNCT
ftr-387	18	42	.	.	PUNCT
ftr-387	18	43	.	.	PUNCT
ftr-387	18	44	.	.	PUNCT
ftr-387	18	45	.	.	PUNCT
ftr-387	18	46	.	.	PUNCT
ftr-387	18	47	.	.	PUNCT
ftr-387	18	48	.	.	PUNCT
ftr-387	19	1	554	554	NUM
ftr-387	19	2	540	540	NUM
ftr-387	19	3	florida	florida	PROPN
ftr-387	19	4	tax	tax	NOUN
ftr-387	19	5	review	review	NOUN
ftr-387	19	6	[	[	X
ftr-387	19	7	vol.8:5	vol.8:5	X
ftr-387	19	8	*	*	PUNCT
ftr-387	19	9	paul	paul	PROPN
ftr-387	19	10	g.	g.	PROPN
ftr-387	19	11	kauper	kauper	PROPN
ftr-387	19	12	professor	professor	PROPN
ftr-387	19	13	,	,	PUNCT
ftr-387	19	14	university	university	PROPN
ftr-387	19	15	of	of	ADP
ftr-387	19	16	michigan	michigan	PROPN
ftr-387	19	17	law	law	PROPN
ftr-387	19	18	school	school	NOUN
ftr-387	19	19	.	.	PUNCT
ftr-387	20	1	*	*	PUNCT
ftr-387	20	2	*	*	PUNCT
ftr-387	20	3	professor	professor	PROPN
ftr-387	20	4	,	,	PUNCT
ftr-387	20	5	pennsylvania	pennsylvania	PROPN
ftr-387	20	6	state	state	PROPN
ftr-387	20	7	university	university	PROPN
ftr-387	20	8	,	,	PUNCT
ftr-387	20	9	dickinson	dickinson	PROPN
ftr-387	20	10	school	school	NOUN
ftr-387	20	11	of	of	ADP
ftr-387	20	12	law	law	NOUN
ftr-387	20	13	.	.	PUNCT
ftr-387	21	1	the	the	DET
ftr-387	21	2	authors	author	NOUN
ftr-387	21	3	wish	wish	VERB
ftr-387	21	4	to	to	PART
ftr-387	21	5	thank	thank	VERB
ftr-387	21	6	professor	professor	NOUN
ftr-387	21	7	gregg	gregg	PROPN
ftr-387	21	8	polsky	polsky	PROPN
ftr-387	21	9	for	for	ADP
ftr-387	21	10	his	his	PRON
ftr-387	21	11	helpful	helpful	ADJ
ftr-387	21	12	comments	comment	NOUN
ftr-387	21	13	on	on	ADP
ftr-387	21	14	the	the	DET
ftr-387	21	15	piece	piece	NOUN
ftr-387	21	16	.	.	PUNCT
ftr-387	22	1	1.for	1.for	ADP
ftr-387	22	2	example	example	NOUN
ftr-387	22	3	,	,	PUNCT
ftr-387	22	4	steve	steve	PROPN
ftr-387	22	5	alford	alford	PROPN
ftr-387	22	6	is	be	AUX
ftr-387	22	7	leaving	leave	VERB
ftr-387	22	8	the	the	DET
ftr-387	22	9	university	university	NOUN
ftr-387	22	10	of	of	ADP
ftr-387	22	11	iowa	iowa	PROPN
ftr-387	22	12	to	to	PART
ftr-387	22	13	coach	coach	VERB
ftr-387	22	14	new	new	PROPN
ftr-387	22	15	mexico	mexico	PROPN
ftr-387	22	16	state	state	NOUN
ftr-387	22	17	,	,	PUNCT
ftr-387	22	18	john	john	PROPN
ftr-387	22	19	pelphrey	pelphrey	PROPN
ftr-387	22	20	is	be	AUX
ftr-387	22	21	leaving	leave	VERB
ftr-387	22	22	south	south	ADV
ftr-387	22	23	alabama	alabama	PROPN
ftr-387	22	24	to	to	ADP
ftr-387	22	25	coach	coach	NOUN
ftr-387	22	26	arkansas	arkansa	NOUN
ftr-387	22	27	,	,	PUNCT
ftr-387	22	28	billy	billy	PROPN
ftr-387	22	29	gillispie	gillispie	PROPN
ftr-387	22	30	is	be	AUX
ftr-387	22	31	leaving	leave	VERB
ftr-387	22	32	texas	texas	PROPN
ftr-387	22	33	a&m	a&m	PROPN
ftr-387	22	34	to	to	AUX
ftr-387	22	35	coach	coach	NOUN
ftr-387	22	36	kentucky	kentucky	PROPN
ftr-387	22	37	,	,	PUNCT
ftr-387	22	38	bob	bob	PROPN
ftr-387	22	39	huggins	huggins	PROPN
ftr-387	22	40	is	be	AUX
ftr-387	22	41	leaving	leave	VERB
ftr-387	22	42	kansas	kansas	PROPN
ftr-387	22	43	state	state	NOUN
ftr-387	22	44	to	to	PART
ftr-387	22	45	coach	coach	VERB
ftr-387	22	46	west	west	PROPN
ftr-387	22	47	virginia	virginia	PROPN
ftr-387	22	48	,	,	PUNCT
ftr-387	22	49	tubby	tubby	ADJ
ftr-387	22	50	smith	smith	PROPN
ftr-387	22	51	is	be	AUX
ftr-387	22	52	leaving	leave	VERB
ftr-387	22	53	kentucky	kentucky	PROPN
ftr-387	22	54	to	to	PART
ftr-387	22	55	coach	coach	PROPN
ftr-387	22	56	minnesota	minnesota	PROPN
ftr-387	22	57	,	,	PUNCT
ftr-387	22	58	john	john	PROPN
ftr-387	22	59	beilein	beilein	PROPN
ftr-387	22	60	is	be	AUX
ftr-387	22	61	leaving	leave	VERB
ftr-387	22	62	west	west	PROPN
ftr-387	22	63	virginia	virginia	PROPN
ftr-387	22	64	to	to	PART
ftr-387	22	65	coach	coach	VERB
ftr-387	22	66	at	at	ADP
ftr-387	22	67	michigan	michigan	PROPN
ftr-387	22	68	,	,	PUNCT
ftr-387	22	69	and	and	CCONJ
ftr-387	22	70	todd	todd	PROPN
ftr-387	22	71	lickliter	lickliter	PROPN
ftr-387	22	72	is	be	AUX
ftr-387	22	73	leaving	leave	VERB
ftr-387	22	74	butler	butler	NOUN
ftr-387	22	75	to	to	PART
ftr-387	22	76	coach	coach	VERB
ftr-387	22	77	at	at	ADP
ftr-387	22	78	the	the	DET
ftr-387	22	79	university	university	PROPN
ftr-387	22	80	of	of	ADP
ftr-387	22	81	iowa	iowa	PROPN
ftr-387	22	82	.	.	PUNCT
ftr-387	23	1	2	2	X
ftr-387	23	2	.	.	X
ftr-387	23	3	both	both	DET
ftr-387	23	4	huggins	huggins	PROPN
ftr-387	23	5	(	(	PUNCT
ftr-387	23	6	under	under	ADP
ftr-387	23	7	contract	contract	NOUN
ftr-387	23	8	at	at	ADP
ftr-387	23	9	kansas	kansas	PROPN
ftr-387	23	10	state	state	PROPN
ftr-387	23	11	)	)	PUNCT
ftr-387	23	12	and	and	CCONJ
ftr-387	23	13	beilein	beilein	ADV
ftr-387	23	14	(	(	PUNCT
ftr-387	23	15	under	under	ADP
ftr-387	23	16	contract	contract	NOUN
ftr-387	23	17	at	at	ADP
ftr-387	23	18	west	west	PROPN
ftr-387	23	19	virginia	virginia	PROPN
ftr-387	23	20	university	university	PROPN
ftr-387	23	21	)	)	PUNCT
ftr-387	23	22	were	be	AUX
ftr-387	23	23	required	require	VERB
ftr-387	23	24	to	to	PART
ftr-387	23	25	pay	pay	VERB
ftr-387	23	26	the	the	DET
ftr-387	23	27	university	university	NOUN
ftr-387	23	28	in	in	ADP
ftr-387	23	29	order	order	NOUN
ftr-387	23	30	to	to	PART
ftr-387	23	31	terminate	terminate	VERB
ftr-387	23	32	the	the	DET
ftr-387	23	33	contract	contract	NOUN
ftr-387	23	34	.	.	PUNCT
ftr-387	24	1	3	3	X
ftr-387	24	2	.	.	X
ftr-387	24	3	under	under	ADP
ftr-387	24	4	the	the	DET
ftr-387	24	5	employment	employment	NOUN
ftr-387	24	6	contract	contract	NOUN
ftr-387	24	7	with	with	ADP
ftr-387	24	8	west	west	PROPN
ftr-387	24	9	virginia	virginia	PROPN
ftr-387	24	10	university	university	PROPN
ftr-387	24	11	,	,	PUNCT
ftr-387	24	12	beilein	beilein	ADV
ftr-387	24	13	was	be	AUX
ftr-387	24	14	required	require	VERB
ftr-387	24	15	to	to	PART
ftr-387	24	16	pay	pay	VERB
ftr-387	24	17	$	$	SYM
ftr-387	24	18	500,000	500,000	NUM
ftr-387	24	19	per	per	ADP
ftr-387	24	20	year	year	NOUN
ftr-387	24	21	for	for	ADP
ftr-387	24	22	the	the	DET
ftr-387	24	23	number	number	NOUN
ftr-387	24	24	of	of	ADP
ftr-387	24	25	years	year	NOUN
ftr-387	24	26	remaining	remain	VERB
ftr-387	24	27	on	on	ADP
ftr-387	24	28	the	the	DET
ftr-387	24	29	contract	contract	NOUN
ftr-387	24	30	.	.	PUNCT
ftr-387	25	1	beilein	beilein	PROPN
ftr-387	25	2	had	have	VERB
ftr-387	25	3	five	five	NUM
ftr-387	25	4	years	year	NOUN
ftr-387	25	5	remaining	remain	VERB
ftr-387	25	6	and	and	CCONJ
ftr-387	25	7	thus	thus	ADV
ftr-387	25	8	most	most	ADJ
ftr-387	25	9	news	news	NOUN
ftr-387	25	10	stories	story	NOUN
ftr-387	25	11	reported	report	VERB
ftr-387	25	12	the	the	DET
ftr-387	25	13	payout	payout	NOUN
ftr-387	25	14	amount	amount	NOUN
ftr-387	25	15	as	as	ADP
ftr-387	25	16	$	$	SYM
ftr-387	25	17	2,500,000	2,500,000	NUM
ftr-387	25	18	,	,	PUNCT
ftr-387	25	19	but	but	CCONJ
ftr-387	25	20	considering	consider	VERB
ftr-387	25	21	the	the	DET
ftr-387	25	22	time	time	NOUN
ftr-387	25	23	-	-	PUNCT
ftr-387	25	24	value	value	NOUN
ftr-387	25	25	of	of	ADP
ftr-387	25	26	money	money	NOUN
ftr-387	25	27	,	,	PUNCT
ftr-387	25	28	an	an	DET
ftr-387	25	29	up	up	ADP
ftr-387	25	30	-	-	PUNCT
ftr-387	25	31	front	front	NOUN
ftr-387	25	32	payment	payment	NOUN
ftr-387	25	33	should	should	AUX
ftr-387	25	34	be	be	AUX
ftr-387	25	35	less	less	ADJ
ftr-387	25	36	.	.	PUNCT
ftr-387	26	1	tax	tax	NOUN
ftr-387	26	2	consequences	consequence	NOUN
ftr-387	26	3	when	when	SCONJ
ftr-387	26	4	a	a	DET
ftr-387	26	5	new	new	ADJ
ftr-387	26	6	employer	employer	NOUN
ftr-387	26	7	bears	bear	VERB
ftr-387	26	8	the	the	DET
ftr-387	26	9	cost	cost	NOUN
ftr-387	26	10	of	of	ADP
ftr-387	26	11	the	the	DET
ftr-387	26	12	employee	employee	NOUN
ftr-387	26	13	’s	’s	ADV
ftr-387	26	14	terminating	terminate	VERB
ftr-387	26	15	a	a	DET
ftr-387	26	16	prior	prior	ADJ
ftr-387	26	17	employment	employment	NOUN
ftr-387	26	18	relationship	relationship	NOUN
ftr-387	26	19	by	by	ADP
ftr-387	26	20	douglas	douglas	PROPN
ftr-387	26	21	a.	a.	PROPN
ftr-387	26	22	kahn	kahn	PROPN
ftr-387	27	1	*	*	PUNCT
ftr-387	27	2	jeffrey	jeffrey	PROPN
ftr-387	27	3	h.	h.	PROPN
ftr-387	27	4	kahn	kahn	PROPN
ftr-387	27	5	*	*	PROPN
ftr-387	27	6	*	*	PROPN
ftr-387	27	7	i.	i.	PROPN
ftr-387	27	8	introduction	introduction	NOUN
ftr-387	27	9	the	the	DET
ftr-387	27	10	next	next	ADJ
ftr-387	27	11	few	few	ADJ
ftr-387	27	12	months	month	NOUN
ftr-387	27	13	will	will	AUX
ftr-387	27	14	be	be	AUX
ftr-387	27	15	busy	busy	ADJ
ftr-387	27	16	ones	one	NOUN
ftr-387	27	17	for	for	ADP
ftr-387	27	18	moving	move	VERB
ftr-387	27	19	companies	company	NOUN
ftr-387	27	20	that	that	PRON
ftr-387	27	21	have	have	VERB
ftr-387	27	22	ncaa	ncaa	NOUN
ftr-387	27	23	basketball	basketball	NOUN
ftr-387	27	24	coaches	coach	NOUN
ftr-387	27	25	as	as	ADP
ftr-387	27	26	customers	customer	NOUN
ftr-387	27	27	.	.	PUNCT
ftr-387	28	1	in	in	ADP
ftr-387	28	2	the	the	DET
ftr-387	28	3	past	past	ADJ
ftr-387	28	4	few	few	ADJ
ftr-387	28	5	months	month	NOUN
ftr-387	28	6	,	,	PUNCT
ftr-387	28	7	several	several	ADJ
ftr-387	28	8	men	man	NOUN
ftr-387	28	9	’s	’s	PART
ftr-387	28	10	college	college	NOUN
ftr-387	28	11	basketball	basketball	NOUN
ftr-387	28	12	coaches	coach	NOUN
ftr-387	28	13	have	have	AUX
ftr-387	28	14	accepted	accept	VERB
ftr-387	28	15	jobs	job	NOUN
ftr-387	28	16	at	at	ADP
ftr-387	28	17	different	different	ADJ
ftr-387	28	18	schools	school	NOUN
ftr-387	28	19	.	.	PUNCT
ftr-387	29	1	several	several	ADJ
ftr-387	29	2	of1	of1	NOUN
ftr-387	29	3	those	those	DET
ftr-387	29	4	coaches	coach	NOUN
ftr-387	29	5	,	,	PUNCT
ftr-387	29	6	who	who	PRON
ftr-387	29	7	were	be	AUX
ftr-387	29	8	still	still	ADV
ftr-387	29	9	under	under	ADP
ftr-387	29	10	contract	contract	NOUN
ftr-387	29	11	at	at	ADP
ftr-387	29	12	their	their	PRON
ftr-387	29	13	former	former	ADJ
ftr-387	29	14	institution	institution	NOUN
ftr-387	29	15	,	,	PUNCT
ftr-387	29	16	had	have	AUX
ftr-387	29	17	buy	buy	VERB
ftr-387	29	18	out	out	ADP
ftr-387	29	19	provisions	provision	NOUN
ftr-387	29	20	that	that	PRON
ftr-387	29	21	allowed	allow	VERB
ftr-387	29	22	them	they	PRON
ftr-387	29	23	to	to	PART
ftr-387	29	24	terminate	terminate	VERB
ftr-387	29	25	their	their	PRON
ftr-387	29	26	relationship	relationship	NOUN
ftr-387	29	27	for	for	ADP
ftr-387	29	28	a	a	DET
ftr-387	29	29	set	set	NOUN
ftr-387	29	30	price.2	price.2	PROPN
ftr-387	29	31	john	john	PROPN
ftr-387	29	32	beilein	beilein	PROPN
ftr-387	29	33	is	be	AUX
ftr-387	29	34	a	a	DET
ftr-387	29	35	prominent	prominent	ADJ
ftr-387	29	36	example	example	NOUN
ftr-387	29	37	of	of	ADP
ftr-387	29	38	this	this	PRON
ftr-387	29	39	since	since	SCONJ
ftr-387	29	40	his	his	PRON
ftr-387	29	41	buy	buy	VERB
ftr-387	29	42	out	out	ADP
ftr-387	29	43	price	price	NOUN
ftr-387	29	44	was	be	AUX
ftr-387	29	45	so	so	ADV
ftr-387	29	46	high	high	ADJ
ftr-387	29	47	.	.	PUNCT
ftr-387	30	1	last	last	ADJ
ftr-387	30	2	season	season	NOUN
ftr-387	30	3	,	,	PUNCT
ftr-387	30	4	beilein	beilein	ADV
ftr-387	30	5	was	be	AUX
ftr-387	30	6	the	the	DET
ftr-387	30	7	head	head	NOUN
ftr-387	30	8	basketball	basketball	NOUN
ftr-387	30	9	coach	coach	NOUN
ftr-387	30	10	at	at	ADP
ftr-387	30	11	west	west	PROPN
ftr-387	30	12	virginia	virginia	PROPN
ftr-387	30	13	university	university	PROPN
ftr-387	30	14	where	where	SCONJ
ftr-387	30	15	he	he	PRON
ftr-387	30	16	was	be	AUX
ftr-387	30	17	under	under	ADP
ftr-387	30	18	contract	contract	NOUN
ftr-387	30	19	with	with	ADP
ftr-387	30	20	the	the	DET
ftr-387	30	21	school	school	NOUN
ftr-387	30	22	until	until	ADP
ftr-387	30	23	2012	2012	NUM
ftr-387	30	24	.	.	PUNCT
ftr-387	31	1	on	on	ADP
ftr-387	31	2	april	april	PROPN
ftr-387	31	3	3	3	NUM
ftr-387	31	4	of	of	ADP
ftr-387	31	5	this	this	DET
ftr-387	31	6	year	year	NOUN
ftr-387	31	7	,	,	PUNCT
ftr-387	31	8	the	the	DET
ftr-387	31	9	university	university	PROPN
ftr-387	31	10	of	of	ADP
ftr-387	31	11	michigan	michigan	PROPN
ftr-387	31	12	hired	hire	VERB
ftr-387	31	13	beilein	beilein	ADV
ftr-387	31	14	to	to	PART
ftr-387	31	15	become	become	VERB
ftr-387	31	16	the	the	DET
ftr-387	31	17	head	head	NOUN
ftr-387	31	18	coach	coach	NOUN
ftr-387	31	19	of	of	ADP
ftr-387	31	20	its	its	PRON
ftr-387	31	21	men	man	NOUN
ftr-387	31	22	’s	’s	PART
ftr-387	31	23	basketball	basketball	NOUN
ftr-387	31	24	team	team	NOUN
ftr-387	31	25	.	.	PUNCT
ftr-387	32	1	under	under	ADP
ftr-387	32	2	his	his	PRON
ftr-387	32	3	contract	contract	NOUN
ftr-387	32	4	with	with	ADP
ftr-387	32	5	west	west	PROPN
ftr-387	32	6	virginia	virginia	PROPN
ftr-387	32	7	university	university	PROPN
ftr-387	32	8	,	,	PUNCT
ftr-387	32	9	if	if	SCONJ
ftr-387	32	10	beilein	beilein	ADV
ftr-387	32	11	left	leave	VERB
ftr-387	32	12	that	that	DET
ftr-387	32	13	position	position	NOUN
ftr-387	32	14	before	before	SCONJ
ftr-387	32	15	the	the	DET
ftr-387	32	16	contract	contract	NOUN
ftr-387	32	17	term	term	NOUN
ftr-387	32	18	expired	expire	VERB
ftr-387	32	19	,	,	PUNCT
ftr-387	32	20	he	he	PRON
ftr-387	32	21	was	be	AUX
ftr-387	32	22	required	require	VERB
ftr-387	32	23	to	to	PART
ftr-387	32	24	pay	pay	VERB
ftr-387	32	25	a	a	DET
ftr-387	32	26	specified	specify	VERB
ftr-387	32	27	amount	amount	NOUN
ftr-387	32	28	to	to	ADP
ftr-387	32	29	the	the	DET
ftr-387	32	30	university	university	NOUN
ftr-387	32	31	.	.	PUNCT
ftr-387	33	1	initially	initially	ADV
ftr-387	33	2	,	,	PUNCT
ftr-387	33	3	it	it	PRON
ftr-387	33	4	was	be	AUX
ftr-387	33	5	reported	report	VERB
ftr-387	33	6	that	that	SCONJ
ftr-387	33	7	the	the	DET
ftr-387	33	8	amount	amount	NOUN
ftr-387	33	9	to	to	PART
ftr-387	33	10	be	be	AUX
ftr-387	33	11	paid	pay	VERB
ftr-387	33	12	was	be	AUX
ftr-387	33	13	in	in	ADP
ftr-387	33	14	the	the	DET
ftr-387	33	15	vicinity	vicinity	NOUN
ftr-387	33	16	of	of	ADP
ftr-387	33	17	$	$	SYM
ftr-387	33	18	2,000,000	2,000,000	NUM
ftr-387	33	19	to	to	PART
ftr-387	33	20	$	$	SYM
ftr-387	33	21	2,500,000.3	2,500,000.3	NUM
ftr-387	33	22	subsequently	subsequently	ADV
ftr-387	33	23	,	,	PUNCT
ftr-387	33	24	it	it	PRON
ftr-387	33	25	was	be	AUX
ftr-387	33	26	reported	report	VERB
ftr-387	33	27	that	that	SCONJ
ftr-387	33	28	west	west	PROPN
ftr-387	33	29	virginia	virginia	PROPN
ftr-387	33	30	and	and	CCONJ
ftr-387	33	31	beilein	beilein	ADV
ftr-387	33	32	agreed	agree	VERB
ftr-387	33	33	that	that	SCONJ
ftr-387	33	34	2007	2007	NUM
ftr-387	33	35	]	]	PUNCT
ftr-387	33	36	tax	tax	NOUN
ftr-387	33	37	consequences	consequence	NOUN
ftr-387	33	38	when	when	SCONJ
ftr-387	33	39	a	a	DET
ftr-387	33	40	new	new	ADJ
ftr-387	33	41	employer	employer	NOUN
ftr-387	33	42	bears	bear	VERB
ftr-387	33	43	the	the	DET
ftr-387	33	44	cost	cost	NOUN
ftr-387	33	45	541	541	NUM
ftr-387	33	46	4	4	NUM
ftr-387	33	47	.	.	PUNCT
ftr-387	34	1	see	see	VERB
ftr-387	34	2	nathan	nathan	PROPN
ftr-387	34	3	fenno	fenno	PROPN
ftr-387	34	4	,	,	PUNCT
ftr-387	34	5	“	"	PUNCT
ftr-387	34	6	beilein	beilein	ADV
ftr-387	34	7	,	,	PUNCT
ftr-387	34	8	west	west	PROPN
ftr-387	34	9	virginia	virginia	PROPN
ftr-387	34	10	reach	reach	VERB
ftr-387	34	11	deal	deal	NOUN
ftr-387	34	12	on	on	ADP
ftr-387	34	13	buyout	buyout	NOUN
ftr-387	34	14	,	,	PUNCT
ftr-387	34	15	”	"	PUNCT
ftr-387	34	16	the	the	DET
ftr-387	34	17	ann	ann	PROPN
ftr-387	34	18	arbor	arbor	PROPN
ftr-387	34	19	news	news	PROPN
ftr-387	34	20	,	,	PUNCT
ftr-387	34	21	apr	apr	PROPN
ftr-387	34	22	.	.	PROPN
ftr-387	34	23	27	27	NUM
ftr-387	34	24	,	,	PUNCT
ftr-387	34	25	2007	2007	NUM
ftr-387	34	26	,	,	PUNCT
ftr-387	34	27	p.	p.	PROPN
ftr-387	34	28	b5	b5	PROPN
ftr-387	34	29	.	.	PUNCT
ftr-387	35	1	the	the	DET
ftr-387	35	2	report	report	NOUN
ftr-387	35	3	does	do	AUX
ftr-387	35	4	not	not	PART
ftr-387	35	5	indicate	indicate	VERB
ftr-387	35	6	whether	whether	SCONJ
ftr-387	35	7	any	any	DET
ftr-387	35	8	interest	interest	NOUN
ftr-387	35	9	is	be	AUX
ftr-387	35	10	payable	payable	ADJ
ftr-387	35	11	on	on	ADP
ftr-387	35	12	the	the	DET
ftr-387	35	13	installment	installment	NOUN
ftr-387	35	14	payments	payment	NOUN
ftr-387	35	15	nor	nor	CCONJ
ftr-387	35	16	does	do	AUX
ftr-387	35	17	it	it	PRON
ftr-387	35	18	indicate	indicate	VERB
ftr-387	35	19	why	why	SCONJ
ftr-387	35	20	west	west	PROPN
ftr-387	35	21	virginia	virginia	PROPN
ftr-387	35	22	agreed	agree	VERB
ftr-387	35	23	to	to	PART
ftr-387	35	24	settle	settle	VERB
ftr-387	35	25	for	for	ADP
ftr-387	35	26	less	less	ADJ
ftr-387	35	27	than	than	ADP
ftr-387	35	28	the	the	DET
ftr-387	35	29	contract	contract	NOUN
ftr-387	35	30	amount	amount	NOUN
ftr-387	35	31	.	.	PUNCT
ftr-387	36	1	note	note	VERB
ftr-387	36	2	that	that	SCONJ
ftr-387	36	3	the	the	DET
ftr-387	36	4	cancellation	cancellation	NOUN
ftr-387	36	5	of	of	ADP
ftr-387	36	6	a	a	DET
ftr-387	36	7	portion	portion	NOUN
ftr-387	36	8	of	of	ADP
ftr-387	36	9	beilein	beilein	PROPN
ftr-387	36	10	’s	’s	PART
ftr-387	36	11	debt	debt	NOUN
ftr-387	36	12	does	do	AUX
ftr-387	36	13	not	not	PART
ftr-387	36	14	cause	cause	VERB
ftr-387	36	15	him	he	PRON
ftr-387	36	16	to	to	PART
ftr-387	36	17	recognize	recognize	VERB
ftr-387	36	18	any	any	DET
ftr-387	36	19	income	income	NOUN
ftr-387	36	20	.	.	PUNCT
ftr-387	37	1	see	see	VERB
ftr-387	37	2	jeffrey	jeffrey	PROPN
ftr-387	37	3	kahn	kahn	PROPN
ftr-387	37	4	&	&	CCONJ
ftr-387	37	5	joshua	joshua	PROPN
ftr-387	37	6	fershee	fershee	PROPN
ftr-387	37	7	,	,	PUNCT
ftr-387	37	8	tax	tax	NOUN
ftr-387	37	9	magic	magic	NOUN
ftr-387	37	10	:	:	PUNCT
ftr-387	37	11	did	do	AUX
ftr-387	37	12	billy	billy	ADV
ftr-387	37	13	donovan	donovan	VERB
ftr-387	37	14	pull	pull	VERB
ftr-387	37	15	income	income	NOUN
ftr-387	37	16	out	out	ADP
ftr-387	37	17	of	of	ADP
ftr-387	37	18	a	a	DET
ftr-387	37	19	hat	hat	NOUN
ftr-387	37	20	?	?	PUNCT
ftr-387	37	21	,	,	PUNCT
ftr-387	37	22	116	116	NUM
ftr-387	37	23	tax	tax	NOUN
ftr-387	37	24	notes	note	NOUN
ftr-387	37	25	389	389	NUM
ftr-387	37	26	(	(	PUNCT
ftr-387	37	27	2007	2007	NUM
ftr-387	37	28	)	)	PUNCT
ftr-387	37	29	.	.	PUNCT
ftr-387	38	1	5	5	X
ftr-387	38	2	.	.	X
ftr-387	38	3	see	see	VERB
ftr-387	38	4	,	,	PUNCT
ftr-387	38	5	michael	michael	PROPN
ftr-387	38	6	rosenberg	rosenberg	PROPN
ftr-387	38	7	,	,	PUNCT
ftr-387	38	8	“	"	PUNCT
ftr-387	38	9	ball	ball	NOUN
ftr-387	38	10	appears	appear	VERB
ftr-387	38	11	in	in	ADP
ftr-387	38	12	beilein	beilein	PROPN
ftr-387	38	13	’s	’s	PART
ftr-387	38	14	court	court	NOUN
ftr-387	38	15	,	,	PUNCT
ftr-387	38	16	”	"	PUNCT
ftr-387	38	17	detroit	detroit	PROPN
ftr-387	38	18	free	free	PROPN
ftr-387	38	19	press	press	PROPN
ftr-387	38	20	,	,	PUNCT
ftr-387	38	21	mar	mar	PROPN
ftr-387	38	22	.	.	PROPN
ftr-387	38	23	29	29	NUM
ftr-387	38	24	,	,	PUNCT
ftr-387	38	25	2007	2007	NUM
ftr-387	38	26	(	(	PUNCT
ftr-387	38	27	“	"	PUNCT
ftr-387	38	28	early	early	ADV
ftr-387	38	29	in	in	ADP
ftr-387	38	30	the	the	DET
ftr-387	38	31	process	process	NOUN
ftr-387	38	32	,	,	PUNCT
ftr-387	38	33	beilein	beilein	PROPN
ftr-387	38	34	’s	’s	PART
ftr-387	38	35	$	$	SYM
ftr-387	38	36	2.5	2.5	NUM
ftr-387	38	37	million	million	NUM
ftr-387	38	38	buyout	buyout	NOUN
ftr-387	38	39	looked	look	VERB
ftr-387	38	40	like	like	ADP
ftr-387	38	41	a	a	DET
ftr-387	38	42	potential	potential	ADJ
ftr-387	38	43	deal	deal	NOUN
ftr-387	38	44	-	-	PUNCT
ftr-387	38	45	killer	killer	NOUN
ftr-387	38	46	.	.	PUNCT
ftr-387	39	1	not	not	PART
ftr-387	39	2	anymore	anymore	ADV
ftr-387	39	3	.	.	PUNCT
ftr-387	40	1	the	the	DET
ftr-387	40	2	buyout	buyout	NOUN
ftr-387	40	3	has	have	AUX
ftr-387	40	4	been	be	AUX
ftr-387	40	5	the	the	DET
ftr-387	40	6	one	one	NUM
ftr-387	40	7	constant	constant	ADJ
ftr-387	40	8	in	in	ADP
ftr-387	40	9	the	the	DET
ftr-387	40	10	whole	whole	ADJ
ftr-387	40	11	process	process	NOUN
ftr-387	40	12	martin	martin	PROPN
ftr-387	41	1	[	[	X
ftr-387	41	2	michigan	michigan	PROPN
ftr-387	41	3	’s	’s	PART
ftr-387	41	4	athletic	athletic	ADJ
ftr-387	41	5	director	director	NOUN
ftr-387	41	6	]	]	PUNCT
ftr-387	41	7	knew	know	VERB
ftr-387	41	8	from	from	ADP
ftr-387	41	9	the	the	DET
ftr-387	41	10	beginning	beginning	NOUN
ftr-387	41	11	that	that	SCONJ
ftr-387	41	12	he	he	PRON
ftr-387	41	13	would	would	AUX
ftr-387	41	14	have	have	VERB
ftr-387	41	15	to	to	PART
ftr-387	41	16	write	write	VERB
ftr-387	41	17	a	a	DET
ftr-387	41	18	big	big	ADJ
ftr-387	41	19	check	check	NOUN
ftr-387	41	20	to	to	PART
ftr-387	41	21	get	get	VERB
ftr-387	41	22	beilein	beilein	ADJ
ftr-387	41	23	.	.	PUNCT
ftr-387	41	24	”	"	PUNCT
ftr-387	42	1	)	)	PUNCT
ftr-387	42	2	6	6	X
ftr-387	42	3	.	.	X
ftr-387	43	1	see	see	VERB
ftr-387	43	2	“	"	PUNCT
ftr-387	43	3	beilein	beilein	PROPN
ftr-387	43	4	’s	’s	PROPN
ftr-387	43	5	buyout	buyout	NOUN
ftr-387	43	6	price	price	NOUN
ftr-387	43	7	has	have	AUX
ftr-387	43	8	variables	variable	NOUN
ftr-387	43	9	”	"	PUNCT
ftr-387	43	10	ann	ann	PROPN
ftr-387	43	11	arbor	arbor	PROPN
ftr-387	43	12	news	news	PROPN
ftr-387	43	13	,	,	PUNCT
ftr-387	43	14	mar	mar	PROPN
ftr-387	43	15	.	.	PROPN
ftr-387	43	16	31	31	NUM
ftr-387	43	17	,	,	PUNCT
ftr-387	43	18	2007	2007	NUM
ftr-387	43	19	.	.	PUNCT
ftr-387	44	1	7	7	X
ftr-387	44	2	.	.	X
ftr-387	44	3	according	accord	VERB
ftr-387	44	4	to	to	ADP
ftr-387	44	5	university	university	PROPN
ftr-387	44	6	of	of	ADP
ftr-387	44	7	michigan	michigan	PROPN
ftr-387	44	8	officials	official	NOUN
ftr-387	44	9	,	,	PUNCT
ftr-387	44	10	the	the	DET
ftr-387	44	11	university	university	NOUN
ftr-387	44	12	of	of	ADP
ftr-387	44	13	michigan	michigan	PROPN
ftr-387	44	14	did	do	AUX
ftr-387	44	15	not	not	PART
ftr-387	44	16	pay	pay	VERB
ftr-387	44	17	the	the	DET
ftr-387	44	18	buy	buy	NOUN
ftr-387	44	19	out	out	ADP
ftr-387	44	20	which	which	PRON
ftr-387	44	21	was	be	AUX
ftr-387	44	22	viewed	view	VERB
ftr-387	44	23	by	by	ADP
ftr-387	44	24	the	the	DET
ftr-387	44	25	university	university	PROPN
ftr-387	44	26	of	of	ADP
ftr-387	44	27	michigan	michigan	PROPN
ftr-387	44	28	as	as	ADP
ftr-387	44	29	a	a	DET
ftr-387	44	30	personal	personal	ADJ
ftr-387	44	31	obligation	obligation	NOUN
ftr-387	44	32	between	between	ADP
ftr-387	44	33	beilein	beilein	ADV
ftr-387	44	34	and	and	CCONJ
ftr-387	44	35	west	west	PROPN
ftr-387	44	36	virginia	virginia	PROPN
ftr-387	44	37	university	university	PROPN
ftr-387	44	38	.	.	PUNCT
ftr-387	45	1	see	see	VERB
ftr-387	45	2	“	"	PUNCT
ftr-387	45	3	beilein	beilein	ADV
ftr-387	45	4	to	to	PART
ftr-387	45	5	earn	earn	VERB
ftr-387	45	6	more	more	ADJ
ftr-387	45	7	than	than	ADP
ftr-387	45	8	$	$	SYM
ftr-387	45	9	1	1	NUM
ftr-387	45	10	million	million	NUM
ftr-387	45	11	a	a	DET
ftr-387	45	12	year	year	NOUN
ftr-387	45	13	”	"	PUNCT
ftr-387	45	14	ann	ann	PROPN
ftr-387	45	15	arbor	arbor	PROPN
ftr-387	45	16	news	news	PROPN
ftr-387	45	17	,	,	PUNCT
ftr-387	45	18	apr	apr	PROPN
ftr-387	45	19	.	.	PROPN
ftr-387	45	20	4	4	NUM
ftr-387	45	21	,	,	PUNCT
ftr-387	45	22	2007	2007	NUM
ftr-387	45	23	(	(	PUNCT
ftr-387	45	24	“	"	PUNCT
ftr-387	45	25	no	no	DET
ftr-387	45	26	language	language	NOUN
ftr-387	45	27	about	about	ADP
ftr-387	45	28	beilein	beilein	PROPN
ftr-387	45	29	’s	’s	PART
ftr-387	45	30	$	$	SYM
ftr-387	45	31	2.5	2.5	NUM
ftr-387	45	32	million	million	NUM
ftr-387	45	33	buyout	buyout	NOUN
ftr-387	45	34	with	with	ADP
ftr-387	45	35	west	west	PROPN
ftr-387	45	36	virginia	virginia	PROPN
ftr-387	45	37	is	be	AUX
ftr-387	45	38	included	include	VERB
ftr-387	45	39	in	in	ADP
ftr-387	45	40	the	the	DET
ftr-387	45	41	contract	contract	NOUN
ftr-387	45	42	.	.	PUNCT
ftr-387	46	1	the	the	DET
ftr-387	46	2	athletic	athletic	ADJ
ftr-387	46	3	beilein	beilein	NOUN
ftr-387	46	4	would	would	AUX
ftr-387	46	5	pay	pay	VERB
ftr-387	46	6	the	the	DET
ftr-387	46	7	university	university	NOUN
ftr-387	46	8	$	$	SYM
ftr-387	46	9	1,500,000	1,500,000	NUM
ftr-387	46	10	over	over	ADP
ftr-387	46	11	a	a	DET
ftr-387	46	12	five	five	NUM
ftr-387	46	13	-	-	PUNCT
ftr-387	46	14	year	year	NOUN
ftr-387	46	15	period	period	NOUN
ftr-387	46	16	in	in	ADP
ftr-387	46	17	full	full	ADJ
ftr-387	46	18	settlement	settlement	NOUN
ftr-387	46	19	of	of	ADP
ftr-387	46	20	his	his	PRON
ftr-387	46	21	obligation.4	obligation.4	NOUN
ftr-387	46	22	prior	prior	ADV
ftr-387	46	23	to	to	ADP
ftr-387	46	24	beilein	beilein	PROPN
ftr-387	46	25	’s	’s	PART
ftr-387	46	26	hiring	hiring	NOUN
ftr-387	46	27	,	,	PUNCT
ftr-387	46	28	there	there	PRON
ftr-387	46	29	was	be	VERB
ftr-387	46	30	speculation	speculation	NOUN
ftr-387	46	31	in	in	ADP
ftr-387	46	32	the	the	DET
ftr-387	46	33	media	medium	NOUN
ftr-387	46	34	that	that	PRON
ftr-387	46	35	the	the	DET
ftr-387	46	36	university	university	PROPN
ftr-387	46	37	of	of	ADP
ftr-387	46	38	michigan	michigan	PROPN
ftr-387	46	39	would	would	AUX
ftr-387	46	40	pay	pay	VERB
ftr-387	46	41	west	west	PROPN
ftr-387	46	42	virginia	virginia	PROPN
ftr-387	46	43	university	university	PROPN
ftr-387	46	44	the	the	DET
ftr-387	46	45	amount	amount	NOUN
ftr-387	46	46	owed	owe	VERB
ftr-387	46	47	under	under	ADP
ftr-387	46	48	beilein	beilein	PROPN
ftr-387	46	49	’s	’s	PART
ftr-387	46	50	contract	contract	NOUN
ftr-387	46	51	.	.	PUNCT
ftr-387	47	1	the	the	DET
ftr-387	47	2	question	question	NOUN
ftr-387	47	3	then	then	ADV
ftr-387	47	4	arose	arise	VERB
ftr-387	47	5	as	as	ADP
ftr-387	47	6	to	to	ADP
ftr-387	47	7	the	the	DET
ftr-387	47	8	tax	tax	NOUN
ftr-387	47	9	consequences5	consequences5	NOUN
ftr-387	47	10	to	to	PART
ftr-387	47	11	beilein	beilein	VERB
ftr-387	47	12	that	that	SCONJ
ftr-387	47	13	such	such	DET
ftr-387	47	14	a	a	DET
ftr-387	47	15	payment	payment	NOUN
ftr-387	47	16	would	would	AUX
ftr-387	47	17	engender	engender	VERB
ftr-387	47	18	.	.	PUNCT
ftr-387	48	1	6	6	NUM
ftr-387	48	2	the	the	DET
ftr-387	48	3	determination	determination	NOUN
ftr-387	48	4	of	of	ADP
ftr-387	48	5	the	the	DET
ftr-387	48	6	tax	tax	NOUN
ftr-387	48	7	consequences	consequence	NOUN
ftr-387	48	8	to	to	ADP
ftr-387	48	9	an	an	DET
ftr-387	48	10	employee	employee	NOUN
ftr-387	48	11	whose	whose	DET
ftr-387	48	12	new	new	ADJ
ftr-387	48	13	employer	employer	NOUN
ftr-387	48	14	makes	make	VERB
ftr-387	48	15	the	the	PRON
ftr-387	48	16	buy	buy	VERB
ftr-387	48	17	out	out	ADP
ftr-387	48	18	payment	payment	NOUN
ftr-387	48	19	owing	owe	VERB
ftr-387	48	20	to	to	ADP
ftr-387	48	21	the	the	DET
ftr-387	48	22	employee	employee	NOUN
ftr-387	48	23	’s	’s	PART
ftr-387	48	24	prior	prior	ADJ
ftr-387	48	25	employer	employer	NOUN
ftr-387	48	26	raises	raise	VERB
ftr-387	48	27	issues	issue	NOUN
ftr-387	48	28	that	that	PRON
ftr-387	48	29	can	can	AUX
ftr-387	48	30	arise	arise	VERB
ftr-387	48	31	in	in	ADP
ftr-387	48	32	numerous	numerous	ADJ
ftr-387	48	33	circumstances	circumstance	NOUN
ftr-387	48	34	and	and	CCONJ
ftr-387	48	35	so	so	ADV
ftr-387	48	36	warrants	warrant	NOUN
ftr-387	48	37	consideration	consideration	NOUN
ftr-387	48	38	.	.	PUNCT
ftr-387	49	1	while	while	SCONJ
ftr-387	49	2	we	we	PRON
ftr-387	49	3	focus	focus	VERB
ftr-387	49	4	on	on	ADP
ftr-387	49	5	beilein	beilein	PROPN
ftr-387	49	6	’s	’s	PART
ftr-387	49	7	facts	fact	NOUN
ftr-387	49	8	in	in	ADP
ftr-387	49	9	this	this	DET
ftr-387	49	10	article	article	NOUN
ftr-387	49	11	,	,	PUNCT
ftr-387	49	12	that	that	PRON
ftr-387	49	13	is	be	AUX
ftr-387	49	14	merely	merely	ADV
ftr-387	49	15	for	for	ADP
ftr-387	49	16	convenience	convenience	NOUN
ftr-387	49	17	;	;	PUNCT
ftr-387	49	18	and	and	CCONJ
ftr-387	49	19	the	the	DET
ftr-387	49	20	issue	issue	NOUN
ftr-387	49	21	is	be	AUX
ftr-387	49	22	of	of	ADP
ftr-387	49	23	much	much	ADV
ftr-387	49	24	wider	wide	ADJ
ftr-387	49	25	significance	significance	NOUN
ftr-387	49	26	.	.	PUNCT
ftr-387	50	1	the	the	DET
ftr-387	50	2	tax	tax	NOUN
ftr-387	50	3	treatment	treatment	NOUN
ftr-387	50	4	of	of	ADP
ftr-387	50	5	buy	buy	VERB
ftr-387	50	6	out	out	ADP
ftr-387	50	7	obligations	obligation	NOUN
ftr-387	50	8	is	be	AUX
ftr-387	50	9	merely	merely	ADV
ftr-387	50	10	a	a	DET
ftr-387	50	11	subset	subset	NOUN
ftr-387	50	12	of	of	ADP
ftr-387	50	13	the	the	DET
ftr-387	50	14	broader	broad	ADJ
ftr-387	50	15	question	question	NOUN
ftr-387	50	16	of	of	ADP
ftr-387	50	17	how	how	SCONJ
ftr-387	50	18	to	to	PART
ftr-387	50	19	tax	tax	VERB
ftr-387	50	20	a	a	DET
ftr-387	50	21	new	new	ADJ
ftr-387	50	22	employer	employer	NOUN
ftr-387	50	23	’s	’s	PART
ftr-387	50	24	payments	payment	NOUN
ftr-387	50	25	of	of	ADP
ftr-387	50	26	personal	personal	ADJ
ftr-387	50	27	obligations	obligation	NOUN
ftr-387	50	28	of	of	ADP
ftr-387	50	29	the	the	DET
ftr-387	50	30	new	new	ADJ
ftr-387	50	31	employee	employee	NOUN
ftr-387	50	32	that	that	PRON
ftr-387	50	33	are	be	AUX
ftr-387	50	34	connected	connect	VERB
ftr-387	50	35	to	to	ADP
ftr-387	50	36	the	the	DET
ftr-387	50	37	commencement	commencement	NOUN
ftr-387	50	38	of	of	ADP
ftr-387	50	39	the	the	DET
ftr-387	50	40	new	new	ADJ
ftr-387	50	41	employment	employment	NOUN
ftr-387	50	42	.	.	PUNCT
ftr-387	51	1	for	for	ADP
ftr-387	51	2	example	example	NOUN
ftr-387	51	3	,	,	PUNCT
ftr-387	51	4	a	a	DET
ftr-387	51	5	new	new	ADJ
ftr-387	51	6	employer	employer	NOUN
ftr-387	51	7	’s	’s	PART
ftr-387	51	8	payment	payment	NOUN
ftr-387	51	9	of	of	ADP
ftr-387	51	10	the	the	DET
ftr-387	51	11	fee	fee	NOUN
ftr-387	51	12	owed	owe	VERB
ftr-387	51	13	by	by	ADP
ftr-387	51	14	the	the	DET
ftr-387	51	15	new	new	ADJ
ftr-387	51	16	employee	employee	NOUN
ftr-387	51	17	to	to	ADP
ftr-387	51	18	an	an	DET
ftr-387	51	19	employment	employment	NOUN
ftr-387	51	20	agency	agency	NOUN
ftr-387	51	21	for	for	ADP
ftr-387	51	22	locating	locate	VERB
ftr-387	51	23	the	the	DET
ftr-387	51	24	job	job	NOUN
ftr-387	51	25	raises	raise	VERB
ftr-387	51	26	similar	similar	ADJ
ftr-387	51	27	issues	issue	NOUN
ftr-387	51	28	.	.	PUNCT
ftr-387	52	1	there	there	PRON
ftr-387	52	2	were	be	VERB
ftr-387	52	3	three	three	NUM
ftr-387	52	4	possible	possible	ADJ
ftr-387	52	5	methods	method	NOUN
ftr-387	52	6	for	for	ADP
ftr-387	52	7	the	the	DET
ftr-387	52	8	university	university	PROPN
ftr-387	52	9	of	of	ADP
ftr-387	52	10	michigan	michigan	PROPN
ftr-387	52	11	to	to	PART
ftr-387	52	12	address	address	VERB
ftr-387	52	13	beilien	beilien	PROPN
ftr-387	52	14	’s	’s	PART
ftr-387	52	15	buy	buy	VERB
ftr-387	52	16	out	out	ADP
ftr-387	52	17	provision	provision	NOUN
ftr-387	52	18	:	:	PUNCT
ftr-387	52	19	(	(	PUNCT
ftr-387	52	20	1	1	X
ftr-387	52	21	)	)	PUNCT
ftr-387	52	22	the	the	DET
ftr-387	52	23	university	university	PROPN
ftr-387	52	24	of	of	ADP
ftr-387	52	25	michigan	michigan	PROPN
ftr-387	52	26	could	could	AUX
ftr-387	52	27	pay	pay	VERB
ftr-387	52	28	,	,	PUNCT
ftr-387	52	29	or	or	CCONJ
ftr-387	52	30	reimburse	reimburse	VERB
ftr-387	52	31	beilein	beilein	ADV
ftr-387	52	32	for	for	ADV
ftr-387	52	33	,	,	PUNCT
ftr-387	52	34	the	the	DET
ftr-387	52	35	required	require	VERB
ftr-387	52	36	buy	buy	VERB
ftr-387	52	37	out	out	ADP
ftr-387	52	38	;	;	PUNCT
ftr-387	52	39	(	(	PUNCT
ftr-387	52	40	2	2	X
ftr-387	52	41	)	)	PUNCT
ftr-387	52	42	while	while	SCONJ
ftr-387	52	43	the	the	DET
ftr-387	52	44	university	university	NOUN
ftr-387	52	45	of	of	ADP
ftr-387	52	46	michigan	michigan	PROPN
ftr-387	52	47	would	would	AUX
ftr-387	52	48	neither	neither	CCONJ
ftr-387	52	49	pay	pay	VERB
ftr-387	52	50	the	the	DET
ftr-387	52	51	required	require	VERB
ftr-387	52	52	buy	buy	NOUN
ftr-387	52	53	out	out	ADP
ftr-387	52	54	amount	amount	NOUN
ftr-387	52	55	nor	nor	CCONJ
ftr-387	52	56	specifically	specifically	ADV
ftr-387	52	57	reimburse	reimburse	NOUN
ftr-387	52	58	beilein	beilein	ADV
ftr-387	52	59	,	,	PUNCT
ftr-387	52	60	the	the	DET
ftr-387	52	61	university	university	NOUN
ftr-387	52	62	could	could	AUX
ftr-387	52	63	pay	pay	VERB
ftr-387	52	64	beilein	beilein	ADV
ftr-387	52	65	a	a	DET
ftr-387	52	66	higher	high	ADJ
ftr-387	52	67	salary	salary	NOUN
ftr-387	52	68	in	in	ADP
ftr-387	52	69	order	order	NOUN
ftr-387	52	70	to	to	PART
ftr-387	52	71	offset	offset	VERB
ftr-387	52	72	or	or	CCONJ
ftr-387	52	73	mitigate	mitigate	VERB
ftr-387	52	74	his	his	PRON
ftr-387	52	75	buy	buy	VERB
ftr-387	52	76	out	out	ADP
ftr-387	52	77	expense	expense	NOUN
ftr-387	52	78	and	and	CCONJ
ftr-387	52	79	(	(	PUNCT
ftr-387	52	80	3	3	X
ftr-387	52	81	)	)	PUNCT
ftr-387	52	82	the	the	DET
ftr-387	52	83	university	university	PROPN
ftr-387	52	84	of	of	ADP
ftr-387	52	85	michigan	michigan	PROPN
ftr-387	52	86	could	could	AUX
ftr-387	52	87	neither	neither	CCONJ
ftr-387	52	88	pay	pay	VERB
ftr-387	52	89	the	the	DET
ftr-387	52	90	buy	buy	NOUN
ftr-387	52	91	-	-	PUNCT
ftr-387	52	92	out	out	NOUN
ftr-387	52	93	nor	nor	CCONJ
ftr-387	52	94	reimburse	reimburse	VERB
ftr-387	52	95	beilein	beilein	ADV
ftr-387	52	96	,	,	PUNCT
ftr-387	52	97	and	and	CCONJ
ftr-387	52	98	no	no	DET
ftr-387	52	99	additional	additional	ADJ
ftr-387	52	100	compensation	compensation	NOUN
ftr-387	52	101	would	would	AUX
ftr-387	52	102	be	be	AUX
ftr-387	52	103	paid	pay	VERB
ftr-387	52	104	to	to	PART
ftr-387	52	105	beilein	beilein	VERB
ftr-387	52	106	to	to	PART
ftr-387	52	107	offset	offset	VERB
ftr-387	52	108	his	his	PRON
ftr-387	52	109	expense	expense	NOUN
ftr-387	52	110	.	.	PUNCT
ftr-387	53	1	according	accord	VERB
ftr-387	53	2	to	to	ADP
ftr-387	53	3	reports	report	NOUN
ftr-387	53	4	,	,	PUNCT
ftr-387	53	5	the	the	DET
ftr-387	53	6	deal	deal	NOUN
ftr-387	53	7	between	between	ADP
ftr-387	53	8	the	the	DET
ftr-387	53	9	university	university	NOUN
ftr-387	53	10	of	of	ADP
ftr-387	53	11	michigan	michigan	PROPN
ftr-387	53	12	and	and	CCONJ
ftr-387	53	13	beilein	beilein	ADV
ftr-387	53	14	adopts	adopt	VERB
ftr-387	53	15	the	the	DET
ftr-387	53	16	third	third	ADJ
ftr-387	53	17	option.7	option.7	ADP
ftr-387	53	18	542	542	NUM
ftr-387	53	19	florida	florida	PROPN
ftr-387	53	20	tax	tax	NOUN
ftr-387	53	21	review	review	NOUN
ftr-387	53	22	[	[	X
ftr-387	53	23	vol.8:5	vol.8:5	NOUN
ftr-387	53	24	department	department	NOUN
ftr-387	53	25	official	official	NOUN
ftr-387	53	26	said	say	VERB
ftr-387	53	27	michigan	michigan	PROPN
ftr-387	53	28	wo	will	AUX
ftr-387	53	29	n’t	not	PART
ftr-387	53	30	be	be	AUX
ftr-387	53	31	responsible	responsible	ADJ
ftr-387	53	32	for	for	ADP
ftr-387	53	33	the	the	DET
ftr-387	53	34	sum	sum	NOUN
ftr-387	53	35	.	.	PUNCT
ftr-387	53	36	”	"	PUNCT
ftr-387	53	37	)	)	PUNCT
ftr-387	53	38	and	and	CCONJ
ftr-387	53	39	“	"	PUNCT
ftr-387	53	40	contract	contract	NOUN
ftr-387	53	41	buyout	buyout	NOUN
ftr-387	53	42	was	be	AUX
ftr-387	53	43	not	not	PART
ftr-387	53	44	an	an	DET
ftr-387	53	45	issue	issue	NOUN
ftr-387	53	46	”	"	PUNCT
ftr-387	53	47	ann	ann	PROPN
ftr-387	53	48	arbor	arbor	PROPN
ftr-387	53	49	news	news	PROPN
ftr-387	53	50	,	,	PUNCT
ftr-387	53	51	apr	apr	PROPN
ftr-387	53	52	.	.	PROPN
ftr-387	53	53	5	5	NUM
ftr-387	53	54	,	,	PUNCT
ftr-387	53	55	2007	2007	NUM
ftr-387	53	56	(	(	PUNCT
ftr-387	53	57	“	"	PUNCT
ftr-387	53	58	michigan	michigan	PROPN
ftr-387	53	59	wo	will	AUX
ftr-387	53	60	n’t	not	PART
ftr-387	53	61	be	be	AUX
ftr-387	53	62	responsible	responsible	ADJ
ftr-387	53	63	for	for	ADP
ftr-387	53	64	any	any	DET
ftr-387	53	65	of	of	ADP
ftr-387	53	66	beilein	beilein	PROPN
ftr-387	53	67	’s	’s	PART
ftr-387	53	68	$	$	SYM
ftr-387	53	69	2.5	2.5	NUM
ftr-387	53	70	million	million	NUM
ftr-387	53	71	buyout	buyout	NOUN
ftr-387	53	72	with	with	ADP
ftr-387	53	73	west	west	PROPN
ftr-387	53	74	virginia	virginia	PROPN
ftr-387	53	75	..	..	PUNCT
ftr-387	54	1	‘	'	PUNCT
ftr-387	54	2	it	it	PRON
ftr-387	54	3	never	never	ADV
ftr-387	54	4	came	come	VERB
ftr-387	54	5	up	up	ADP
ftr-387	54	6	,	,	PUNCT
ftr-387	54	7	and	and	CCONJ
ftr-387	54	8	there	there	PRON
ftr-387	54	9	’s	’	VERB
ftr-387	54	10	no	no	DET
ftr-387	54	11	way	way	NOUN
ftr-387	54	12	michigan	michigan	PROPN
ftr-387	54	13	would	would	AUX
ftr-387	54	14	have	have	AUX
ftr-387	54	15	ever	ever	ADV
ftr-387	54	16	paid	pay	VERB
ftr-387	54	17	it	it	PRON
ftr-387	54	18	,	,	PUNCT
ftr-387	54	19	’	'	PUNCT
ftr-387	55	1	[	[	X
ftr-387	55	2	athletic	athletic	ADJ
ftr-387	55	3	director	director	NOUN
ftr-387	55	4	bill	bill	NOUN
ftr-387	55	5	]	]	PUNCT
ftr-387	55	6	martin	martin	PROPN
ftr-387	55	7	said	say	VERB
ftr-387	55	8	.	.	PUNCT
ftr-387	55	9	”	"	PUNCT
ftr-387	56	1	)	)	PUNCT
ftr-387	56	2	8	8	NUM
ftr-387	56	3	.	.	X
ftr-387	57	1	for	for	ADP
ftr-387	57	2	example	example	NOUN
ftr-387	57	3	,	,	PUNCT
ftr-387	57	4	both	both	CCONJ
ftr-387	57	5	beilein	beilein	ADV
ftr-387	57	6	and	and	CCONJ
ftr-387	57	7	huggins	huggins	PROPN
ftr-387	57	8	have	have	AUX
ftr-387	57	9	buy	buy	VERB
ftr-387	57	10	out	out	ADP
ftr-387	57	11	provisions	provision	NOUN
ftr-387	57	12	in	in	ADP
ftr-387	57	13	the	the	DET
ftr-387	57	14	contracts	contract	NOUN
ftr-387	57	15	with	with	ADP
ftr-387	57	16	their	their	PRON
ftr-387	57	17	new	new	ADJ
ftr-387	57	18	schools	school	NOUN
ftr-387	57	19	.	.	PUNCT
ftr-387	58	1	9	9	X
ftr-387	58	2	.	.	X
ftr-387	58	3	see	see	VERB
ftr-387	58	4	regs	reg	NOUN
ftr-387	58	5	.	.	PUNCT
ftr-387	59	1	§	§	PROPN
ftr-387	59	2	§	§	PROPN
ftr-387	59	3	1.62	1.62	NUM
ftr-387	59	4	-	-	SYM
ftr-387	59	5	2(d)(1	2(d)(1	NUM
ftr-387	59	6	)	)	PUNCT
ftr-387	59	7	,	,	PUNCT
ftr-387	59	8	and	and	CCONJ
ftr-387	59	9	1.162	1.162	NUM
ftr-387	59	10	-	-	SYM
ftr-387	59	11	17(b)(1	17(b)(1	NUM
ftr-387	59	12	)	)	PUNCT
ftr-387	59	13	.	.	PUNCT
ftr-387	60	1	while	while	SCONJ
ftr-387	60	2	regs	reg	NOUN
ftr-387	60	3	.	.	PUNCT
ftr-387	61	1	§	§	PROPN
ftr-387	61	2	1.62	1.62	NUM
ftr-387	61	3	-	-	SYM
ftr-387	61	4	1t(e)(5	1t(e)(5	NUM
ftr-387	61	5	)	)	PUNCT
ftr-387	61	6	refers	refer	VERB
ftr-387	61	7	the	the	DET
ftr-387	61	8	reader	reader	NOUN
ftr-387	61	9	to	to	PART
ftr-387	61	10	irc	irc	VERB
ftr-387	61	11	§	§	PROPN
ftr-387	61	12	132	132	NUM
ftr-387	61	13	and	and	CCONJ
ftr-387	61	14	the	the	DET
ftr-387	61	15	regulations	regulation	NOUN
ftr-387	61	16	thereunder	thereunder	VERB
ftr-387	61	17	for	for	ADP
ftr-387	61	18	the	the	DET
ftr-387	61	19	treatment	treatment	NOUN
ftr-387	61	20	of	of	ADP
ftr-387	61	21	an	an	DET
ftr-387	61	22	expense	expense	NOUN
ftr-387	61	23	which	which	PRON
ftr-387	61	24	is	be	AUX
ftr-387	61	25	paid	pay	VERB
ftr-387	61	26	directly	directly	ADV
ftr-387	61	27	by	by	ADP
ftr-387	61	28	the	the	DET
ftr-387	61	29	employer	employer	NOUN
ftr-387	61	30	,	,	PUNCT
ftr-387	61	31	it	it	PRON
ftr-387	61	32	does	do	AUX
ftr-387	61	33	not	not	PART
ftr-387	61	34	say	say	VERB
ftr-387	61	35	that	that	SCONJ
ftr-387	61	36	§	§	PROPN
ftr-387	61	37	132	132	NUM
ftr-387	61	38	is	be	AUX
ftr-387	61	39	the	the	DET
ftr-387	61	40	exclusive	exclusive	ADJ
ftr-387	61	41	provision	provision	NOUN
ftr-387	61	42	that	that	PRON
ftr-387	61	43	deals	deal	VERB
ftr-387	61	44	with	with	ADP
ftr-387	61	45	that	that	DET
ftr-387	61	46	situation	situation	NOUN
ftr-387	61	47	;	;	PUNCT
ftr-387	61	48	and	and	CCONJ
ftr-387	61	49	it	it	PRON
ftr-387	61	50	leaves	leave	VERB
ftr-387	61	51	open	open	VERB
ftr-387	61	52	the	the	DET
ftr-387	61	53	possibility	possibility	NOUN
ftr-387	61	54	that	that	SCONJ
ftr-387	61	55	the	the	DET
ftr-387	61	56	nonitemization	nonitemization	NOUN
ftr-387	61	57	provision	provision	NOUN
ftr-387	61	58	of	of	ADP
ftr-387	61	59	irc	irc	PROPN
ftr-387	61	60	§	§	PROPN
ftr-387	61	61	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-387	61	62	)	)	PUNCT
ftr-387	61	63	can	can	AUX
ftr-387	61	64	also	also	ADV
ftr-387	61	65	apply	apply	VERB
ftr-387	61	66	.	.	PUNCT
ftr-387	62	1	moreover	moreover	ADV
ftr-387	62	2	,	,	PUNCT
ftr-387	62	3	any	any	DET
ftr-387	62	4	inference	inference	NOUN
ftr-387	62	5	in	in	ADP
ftr-387	62	6	that	that	DET
ftr-387	62	7	temporary	temporary	ADJ
ftr-387	62	8	regulation	regulation	NOUN
ftr-387	62	9	that	that	PRON
ftr-387	62	10	§	§	PROPN
ftr-387	62	11	132	132	NUM
ftr-387	62	12	might	might	AUX
ftr-387	62	13	be	be	AUX
ftr-387	62	14	the	the	DET
ftr-387	62	15	exclusive	exclusive	ADJ
ftr-387	62	16	provision	provision	NOUN
ftr-387	62	17	that	that	PRON
ftr-387	62	18	applies	apply	VERB
ftr-387	62	19	to	to	ADP
ftr-387	62	20	direct	direct	ADJ
ftr-387	62	21	payments	payment	NOUN
ftr-387	62	22	by	by	ADP
ftr-387	62	23	the	the	DET
ftr-387	62	24	employer	employer	NOUN
ftr-387	62	25	is	be	AUX
ftr-387	62	26	contradicted	contradict	VERB
ftr-387	62	27	by	by	ADP
ftr-387	62	28	the	the	DET
ftr-387	62	29	final	final	ADJ
ftr-387	62	30	regulation	regulation	NOUN
ftr-387	62	31	,	,	PUNCT
ftr-387	62	32	regs	reg	NOUN
ftr-387	62	33	.	.	PUNCT
ftr-387	63	1	§	§	PROPN
ftr-387	63	2	1.62	1.62	NUM
ftr-387	63	3	-	-	SYM
ftr-387	63	4	2(d)(1	2(d)(1	NUM
ftr-387	63	5	)	)	PUNCT
ftr-387	63	6	,	,	PUNCT
ftr-387	63	7	that	that	PRON
ftr-387	63	8	was	be	AUX
ftr-387	63	9	adopted	adopt	VERB
ftr-387	63	10	in	in	ADP
ftr-387	63	11	a	a	DET
ftr-387	63	12	subsequent	subsequent	ADJ
ftr-387	63	13	year	year	NOUN
ftr-387	63	14	.	.	PUNCT
ftr-387	64	1	the	the	DET
ftr-387	64	2	subsections	subsection	NOUN
ftr-387	64	3	of	of	ADP
ftr-387	64	4	§	§	PROPN
ftr-387	64	5	132	132	NUM
ftr-387	64	6	that	that	PRON
ftr-387	64	7	apply	apply	VERB
ftr-387	64	8	to	to	ADP
ftr-387	64	9	direct	direct	ADJ
ftr-387	64	10	payments	payment	NOUN
ftr-387	64	11	are	be	AUX
ftr-387	64	12	§	§	PROPN
ftr-387	64	13	132(a)(3	132(a)(3	NOUN
ftr-387	64	14	)	)	PUNCT
ftr-387	64	15	,	,	PUNCT
ftr-387	64	16	and	and	CCONJ
ftr-387	64	17	(	(	PUNCT
ftr-387	64	18	d	d	NOUN
ftr-387	64	19	)	)	PUNCT
ftr-387	64	20	,	,	PUNCT
ftr-387	64	21	the	the	DET
ftr-387	64	22	working	work	VERB
ftr-387	64	23	condition	condition	NOUN
ftr-387	64	24	fringe	fringe	NOUN
ftr-387	64	25	provision	provision	NOUN
ftr-387	64	26	.	.	PUNCT
ftr-387	65	1	but	but	CCONJ
ftr-387	65	2	§	§	PROPN
ftr-387	65	3	132(d	132(d	PROPN
ftr-387	65	4	)	)	PUNCT
ftr-387	65	5	is	be	AUX
ftr-387	65	6	not	not	PART
ftr-387	65	7	restricted	restrict	VERB
ftr-387	65	8	to	to	ADP
ftr-387	65	9	an	an	DET
ftr-387	65	10	employer	employer	NOUN
ftr-387	65	11	’s	’s	PART
ftr-387	65	12	direct	direct	ADJ
ftr-387	65	13	provision	provision	NOUN
ftr-387	65	14	of	of	ADP
ftr-387	65	15	property	property	NOUN
ftr-387	65	16	or	or	CCONJ
ftr-387	65	17	services	service	NOUN
ftr-387	65	18	to	to	ADP
ftr-387	65	19	an	an	DET
ftr-387	65	20	employee	employee	NOUN
ftr-387	65	21	;	;	PUNCT
ftr-387	65	22	it	it	PRON
ftr-387	65	23	also	also	ADV
ftr-387	65	24	can	can	AUX
ftr-387	65	25	apply	apply	VERB
ftr-387	65	26	to	to	ADP
ftr-387	65	27	cash	cash	NOUN
ftr-387	65	28	paid	pay	VERB
ftr-387	65	29	to	to	ADP
ftr-387	65	30	an	an	DET
ftr-387	65	31	employee	employee	NOUN
ftr-387	65	32	to	to	PART
ftr-387	65	33	be	be	AUX
ftr-387	65	34	used	use	VERB
ftr-387	65	35	to	to	ADP
ftr-387	65	36	this	this	DET
ftr-387	65	37	article	article	NOUN
ftr-387	65	38	will	will	AUX
ftr-387	65	39	examine	examine	VERB
ftr-387	65	40	the	the	DET
ftr-387	65	41	possible	possible	ADJ
ftr-387	65	42	tax	tax	NOUN
ftr-387	65	43	consequences	consequence	NOUN
ftr-387	65	44	for	for	ADP
ftr-387	65	45	each	each	PRON
ftr-387	65	46	of	of	ADP
ftr-387	65	47	the	the	DET
ftr-387	65	48	three	three	NUM
ftr-387	65	49	options	option	NOUN
ftr-387	65	50	.	.	PUNCT
ftr-387	66	1	ii	ii	PROPN
ftr-387	66	2	.	.	PUNCT
ftr-387	67	1	the	the	DET
ftr-387	67	2	tax	tax	NOUN
ftr-387	67	3	consequences	consequence	NOUN
ftr-387	67	4	of	of	ADP
ftr-387	67	5	each	each	PRON
ftr-387	67	6	of	of	ADP
ftr-387	67	7	the	the	DET
ftr-387	67	8	three	three	NUM
ftr-387	67	9	approaches	approach	NOUN
ftr-387	67	10	that	that	PRON
ftr-387	67	11	are	be	AUX
ftr-387	67	12	available	available	ADJ
ftr-387	67	13	to	to	ADP
ftr-387	67	14	the	the	DET
ftr-387	67	15	new	new	ADJ
ftr-387	67	16	employer	employer	NOUN
ftr-387	67	17	and	and	CCONJ
ftr-387	67	18	the	the	DET
ftr-387	67	19	employee	employee	NOUN
ftr-387	67	20	a.	a.	NOUN
ftr-387	67	21	the	the	DET
ftr-387	67	22	tax	tax	NOUN
ftr-387	67	23	consequences	consequence	NOUN
ftr-387	67	24	when	when	SCONJ
ftr-387	67	25	the	the	DET
ftr-387	67	26	new	new	ADJ
ftr-387	67	27	employer	employer	NOUN
ftr-387	67	28	makes	make	VERB
ftr-387	67	29	the	the	PRON
ftr-387	67	30	buy	buy	VERB
ftr-387	67	31	out	out	ADP
ftr-387	67	32	payment	payment	NOUN
ftr-387	67	33	or	or	CCONJ
ftr-387	67	34	reimburses	reimburse	VERB
ftr-387	67	35	the	the	DET
ftr-387	67	36	employee	employee	NOUN
ftr-387	67	37	originally	originally	ADV
ftr-387	67	38	,	,	PUNCT
ftr-387	67	39	the	the	DET
ftr-387	67	40	media	medium	NOUN
ftr-387	67	41	assumed	assume	VERB
ftr-387	67	42	that	that	SCONJ
ftr-387	67	43	the	the	DET
ftr-387	67	44	university	university	PROPN
ftr-387	67	45	of	of	ADP
ftr-387	67	46	michigan	michigan	PROPN
ftr-387	67	47	would	would	AUX
ftr-387	67	48	either	either	CCONJ
ftr-387	67	49	pay	pay	VERB
ftr-387	67	50	the	the	DET
ftr-387	67	51	buy	buy	NOUN
ftr-387	67	52	out	out	ADP
ftr-387	67	53	directly	directly	ADV
ftr-387	67	54	or	or	CCONJ
ftr-387	67	55	reimburse	reimburse	VERB
ftr-387	67	56	beilein	beilein	ADV
ftr-387	67	57	for	for	ADP
ftr-387	67	58	the	the	DET
ftr-387	67	59	payment	payment	NOUN
ftr-387	67	60	.	.	PUNCT
ftr-387	68	1	as	as	SCONJ
ftr-387	68	2	noted	note	VERB
ftr-387	68	3	above	above	ADV
ftr-387	68	4	,	,	PUNCT
ftr-387	68	5	contrary	contrary	ADJ
ftr-387	68	6	to	to	ADP
ftr-387	68	7	that	that	DET
ftr-387	68	8	assumption	assumption	NOUN
ftr-387	68	9	,	,	PUNCT
ftr-387	68	10	the	the	DET
ftr-387	68	11	parties	party	NOUN
ftr-387	68	12	have	have	AUX
ftr-387	68	13	asserted	assert	VERB
ftr-387	68	14	that	that	SCONJ
ftr-387	68	15	the	the	DET
ftr-387	68	16	university	university	PROPN
ftr-387	68	17	of	of	ADP
ftr-387	68	18	michigan	michigan	PROPN
ftr-387	68	19	will	will	AUX
ftr-387	68	20	not	not	PART
ftr-387	68	21	bear	bear	VERB
ftr-387	68	22	any	any	PRON
ftr-387	68	23	of	of	ADP
ftr-387	68	24	that	that	DET
ftr-387	68	25	cost	cost	NOUN
ftr-387	68	26	.	.	PUNCT
ftr-387	69	1	nevertheless	nevertheless	ADV
ftr-387	69	2	,	,	PUNCT
ftr-387	69	3	it	it	PRON
ftr-387	69	4	is	be	AUX
ftr-387	69	5	useful	useful	ADJ
ftr-387	69	6	to	to	PART
ftr-387	69	7	determine	determine	VERB
ftr-387	69	8	what	what	PRON
ftr-387	69	9	would	would	AUX
ftr-387	69	10	have	have	AUX
ftr-387	69	11	been	be	AUX
ftr-387	69	12	the	the	DET
ftr-387	69	13	likely	likely	ADJ
ftr-387	69	14	tax	tax	NOUN
ftr-387	69	15	consequence	consequence	NOUN
ftr-387	69	16	if	if	SCONJ
ftr-387	69	17	the	the	DET
ftr-387	69	18	university	university	PROPN
ftr-387	69	19	of	of	ADP
ftr-387	69	20	michigan	michigan	PROPN
ftr-387	69	21	had	have	AUX
ftr-387	69	22	paid	pay	VERB
ftr-387	69	23	or	or	CCONJ
ftr-387	69	24	reimbursed	reimburse	VERB
ftr-387	69	25	that	that	DET
ftr-387	69	26	liability	liability	NOUN
ftr-387	69	27	.	.	PUNCT
ftr-387	70	1	since	since	SCONJ
ftr-387	70	2	buy	buy	VERB
ftr-387	70	3	out	out	ADP
ftr-387	70	4	provisions	provision	NOUN
ftr-387	70	5	are	be	AUX
ftr-387	70	6	common	common	ADJ
ftr-387	70	7	in	in	ADP
ftr-387	70	8	certain	certain	ADJ
ftr-387	70	9	types	type	NOUN
ftr-387	70	10	of	of	ADP
ftr-387	70	11	employment	employment	NOUN
ftr-387	70	12	contracts	contract	NOUN
ftr-387	70	13	,	,	PUNCT
ftr-387	70	14	that	that	DET
ftr-387	70	15	issue	issue	NOUN
ftr-387	70	16	is	be	AUX
ftr-387	70	17	likely	likely	ADJ
ftr-387	70	18	to	to	ADP
ftr-387	70	19	arise8	arise8	PROPN
ftr-387	70	20	in	in	ADP
ftr-387	70	21	the	the	DET
ftr-387	70	22	future	future	NOUN
ftr-387	70	23	.	.	PUNCT
ftr-387	71	1	of	of	ADP
ftr-387	71	2	the	the	DET
ftr-387	71	3	three	three	NUM
ftr-387	71	4	available	available	ADJ
ftr-387	71	5	options	option	NOUN
ftr-387	71	6	,	,	PUNCT
ftr-387	71	7	the	the	DET
ftr-387	71	8	question	question	NOUN
ftr-387	71	9	of	of	ADP
ftr-387	71	10	the	the	DET
ftr-387	71	11	tax	tax	NOUN
ftr-387	71	12	treatment	treatment	NOUN
ftr-387	71	13	of	of	ADP
ftr-387	71	14	a	a	DET
ftr-387	71	15	new	new	ADJ
ftr-387	71	16	employer	employer	NOUN
ftr-387	71	17	’s	’s	PART
ftr-387	71	18	payment	payment	NOUN
ftr-387	71	19	or	or	CCONJ
ftr-387	71	20	reimbursement	reimbursement	NOUN
ftr-387	71	21	of	of	ADP
ftr-387	71	22	the	the	DET
ftr-387	71	23	buy	buy	NOUN
ftr-387	71	24	out	out	ADP
ftr-387	71	25	expense	expense	NOUN
ftr-387	71	26	is	be	AUX
ftr-387	71	27	the	the	DET
ftr-387	71	28	most	most	ADV
ftr-387	71	29	interesting	interesting	ADJ
ftr-387	71	30	and	and	CCONJ
ftr-387	71	31	potentially	potentially	ADV
ftr-387	71	32	the	the	DET
ftr-387	71	33	most	most	ADV
ftr-387	71	34	controversial	controversial	ADJ
ftr-387	71	35	.	.	PUNCT
ftr-387	72	1	in	in	ADP
ftr-387	72	2	determining	determine	VERB
ftr-387	72	3	the	the	DET
ftr-387	72	4	tax	tax	NOUN
ftr-387	72	5	consequences	consequence	NOUN
ftr-387	72	6	when	when	SCONJ
ftr-387	72	7	the	the	DET
ftr-387	72	8	new	new	ADJ
ftr-387	72	9	employer	employer	NOUN
ftr-387	72	10	bears	bear	VERB
ftr-387	72	11	the	the	DET
ftr-387	72	12	buy	buy	VERB
ftr-387	72	13	out	out	ADP
ftr-387	72	14	liability	liability	NOUN
ftr-387	72	15	,	,	PUNCT
ftr-387	72	16	it	it	PRON
ftr-387	72	17	makes	make	VERB
ftr-387	72	18	no	no	DET
ftr-387	72	19	difference	difference	NOUN
ftr-387	72	20	whether	whether	SCONJ
ftr-387	72	21	the	the	DET
ftr-387	72	22	employer	employer	NOUN
ftr-387	72	23	makes	make	VERB
ftr-387	72	24	the	the	PRON
ftr-387	72	25	buy	buy	VERB
ftr-387	72	26	out	out	ADP
ftr-387	72	27	payment	payment	NOUN
ftr-387	72	28	directly	directly	ADV
ftr-387	72	29	or	or	CCONJ
ftr-387	72	30	reimburses	reimburse	VERB
ftr-387	72	31	the	the	DET
ftr-387	72	32	employee	employee	NOUN
ftr-387	72	33	for	for	ADP
ftr-387	72	34	making	make	VERB
ftr-387	72	35	it	it	PRON
ftr-387	72	36	since	since	SCONJ
ftr-387	72	37	the	the	DET
ftr-387	72	38	substance	substance	NOUN
ftr-387	72	39	of	of	ADP
ftr-387	72	40	those	those	DET
ftr-387	72	41	two	two	NUM
ftr-387	72	42	circumstances	circumstance	NOUN
ftr-387	72	43	are	be	AUX
ftr-387	72	44	identical	identical	ADJ
ftr-387	72	45	.	.	PUNCT
ftr-387	73	1	the	the	DET
ftr-387	73	2	tax	tax	NOUN
ftr-387	73	3	law	law	NOUN
ftr-387	73	4	will	will	AUX
ftr-387	73	5	treat	treat	VERB
ftr-387	73	6	those	those	DET
ftr-387	73	7	two	two	NUM
ftr-387	73	8	circumstances	circumstance	NOUN
ftr-387	73	9	the	the	DET
ftr-387	73	10	same	same	ADJ
ftr-387	73	11	;	;	PUNCT
ftr-387	73	12	that	that	ADV
ftr-387	73	13	is	be	AUX
ftr-387	73	14	,	,	PUNCT
ftr-387	73	15	even	even	ADV
ftr-387	73	16	if	if	SCONJ
ftr-387	73	17	the	the	DET
ftr-387	73	18	new	new	ADJ
ftr-387	73	19	employer	employer	NOUN
ftr-387	73	20	makes	make	VERB
ftr-387	73	21	the	the	PRON
ftr-387	73	22	buy	buy	VERB
ftr-387	73	23	out	out	ADP
ftr-387	73	24	payment	payment	NOUN
ftr-387	73	25	directly	directly	ADV
ftr-387	73	26	to	to	ADP
ftr-387	73	27	the	the	DET
ftr-387	73	28	old	old	ADJ
ftr-387	73	29	employer	employer	NOUN
ftr-387	73	30	,	,	PUNCT
ftr-387	73	31	it	it	PRON
ftr-387	73	32	will	will	AUX
ftr-387	73	33	be	be	AUX
ftr-387	73	34	treated	treat	VERB
ftr-387	73	35	as	as	ADP
ftr-387	73	36	a	a	DET
ftr-387	73	37	payment	payment	NOUN
ftr-387	73	38	by	by	ADP
ftr-387	73	39	the	the	DET
ftr-387	73	40	employee	employee	NOUN
ftr-387	73	41	followed	follow	VERB
ftr-387	73	42	by	by	ADP
ftr-387	73	43	a	a	DET
ftr-387	73	44	reimbursement	reimbursement	NOUN
ftr-387	73	45	from	from	ADP
ftr-387	73	46	the	the	DET
ftr-387	73	47	new	new	ADJ
ftr-387	73	48	employer	employer	NOUN
ftr-387	73	49	.	.	PUNCT
ftr-387	74	1	9	9	NUM
ftr-387	74	2	2007	2007	NUM
ftr-387	74	3	]	]	PUNCT
ftr-387	74	4	tax	tax	NOUN
ftr-387	74	5	consequences	consequence	NOUN
ftr-387	74	6	when	when	SCONJ
ftr-387	74	7	a	a	DET
ftr-387	74	8	new	new	ADJ
ftr-387	74	9	employer	employer	NOUN
ftr-387	74	10	bears	bear	VERB
ftr-387	74	11	the	the	DET
ftr-387	74	12	cost	cost	NOUN
ftr-387	74	13	543	543	NUM
ftr-387	74	14	pay	pay	NOUN
ftr-387	74	15	for	for	ADP
ftr-387	74	16	property	property	NOUN
ftr-387	74	17	or	or	CCONJ
ftr-387	74	18	expenses	expense	NOUN
ftr-387	74	19	.	.	PUNCT
ftr-387	75	1	regs	reg	NOUN
ftr-387	75	2	.	.	PUNCT
ftr-387	76	1	§	§	PROPN
ftr-387	76	2	1.132	1.132	NUM
ftr-387	76	3	-	-	PUNCT
ftr-387	76	4	5(a)(1)(v	5(a)(1)(v	NUM
ftr-387	76	5	)	)	PUNCT
ftr-387	76	6	.	.	PUNCT
ftr-387	77	1	it	it	PRON
ftr-387	77	2	is	be	AUX
ftr-387	77	3	therefore	therefore	ADV
ftr-387	77	4	highly	highly	ADV
ftr-387	77	5	unlikely	unlikely	ADJ
ftr-387	77	6	that	that	SCONJ
ftr-387	77	7	regs	reg	NOUN
ftr-387	77	8	.	.	PUNCT
ftr-387	78	1	§	§	PROPN
ftr-387	78	2	1.62	1.62	NUM
ftr-387	78	3	-	-	SYM
ftr-387	78	4	1t(e)(5	1t(e)(5	NUM
ftr-387	78	5	)	)	PUNCT
ftr-387	78	6	seeks	seek	VERB
ftr-387	78	7	to	to	PART
ftr-387	78	8	make	make	VERB
ftr-387	78	9	§	§	PROPN
ftr-387	78	10	132(d	132(d	PROPN
ftr-387	78	11	)	)	PUNCT
ftr-387	78	12	exclusive	exclusive	ADJ
ftr-387	78	13	since	since	SCONJ
ftr-387	78	14	that	that	PRON
ftr-387	78	15	would	would	AUX
ftr-387	78	16	mean	mean	VERB
ftr-387	78	17	that	that	SCONJ
ftr-387	78	18	it	it	PRON
ftr-387	78	19	would	would	AUX
ftr-387	78	20	be	be	AUX
ftr-387	78	21	the	the	DET
ftr-387	78	22	exclusive	exclusive	ADJ
ftr-387	78	23	provision	provision	NOUN
ftr-387	78	24	applicable	applicable	ADJ
ftr-387	78	25	to	to	ADP
ftr-387	78	26	direct	direct	ADJ
ftr-387	78	27	payments	payment	NOUN
ftr-387	78	28	by	by	ADP
ftr-387	78	29	an	an	DET
ftr-387	78	30	employer	employer	NOUN
ftr-387	78	31	,	,	PUNCT
ftr-387	78	32	but	but	CCONJ
ftr-387	78	33	would	would	AUX
ftr-387	78	34	not	not	PART
ftr-387	78	35	be	be	AUX
ftr-387	78	36	the	the	DET
ftr-387	78	37	exclusive	exclusive	ADJ
ftr-387	78	38	provision	provision	NOUN
ftr-387	78	39	that	that	PRON
ftr-387	78	40	applies	apply	VERB
ftr-387	78	41	to	to	ADP
ftr-387	78	42	reimbursements	reimbursement	NOUN
ftr-387	78	43	.	.	PUNCT
ftr-387	79	1	since	since	SCONJ
ftr-387	79	2	§	§	PROPN
ftr-387	79	3	132(d	132(d	PROPN
ftr-387	79	4	)	)	PUNCT
ftr-387	79	5	applies	apply	VERB
ftr-387	79	6	to	to	ADP
ftr-387	79	7	both	both	PRON
ftr-387	79	8	,	,	PUNCT
ftr-387	79	9	what	what	DET
ftr-387	79	10	reason	reason	NOUN
ftr-387	79	11	could	could	AUX
ftr-387	79	12	there	there	PRON
ftr-387	79	13	be	be	AUX
ftr-387	79	14	for	for	ADP
ftr-387	79	15	making	make	VERB
ftr-387	79	16	it	it	PRON
ftr-387	79	17	exclusive	exclusive	ADJ
ftr-387	79	18	as	as	ADP
ftr-387	79	19	to	to	ADP
ftr-387	79	20	one	one	NUM
ftr-387	79	21	and	and	CCONJ
ftr-387	79	22	not	not	PART
ftr-387	79	23	as	as	ADP
ftr-387	79	24	to	to	ADP
ftr-387	79	25	the	the	DET
ftr-387	79	26	other	other	ADJ
ftr-387	79	27	?	?	PUNCT
ftr-387	80	1	10	10	NUM
ftr-387	80	2	.	.	PUNCT
ftr-387	80	3	old	old	ADJ
ftr-387	80	4	colony	colony	PROPN
ftr-387	80	5	trust	trust	PROPN
ftr-387	80	6	co.	co.	PROPN
ftr-387	81	1	v.	v.	ADP
ftr-387	81	2	comm’r	comm’r	PROPN
ftr-387	81	3	,	,	PUNCT
ftr-387	81	4	279	279	NUM
ftr-387	81	5	u.s	u.s	PROPN
ftr-387	81	6	.	.	PROPN
ftr-387	81	7	716	716	NUM
ftr-387	81	8	(	(	PUNCT
ftr-387	81	9	1929	1929	NUM
ftr-387	81	10	)	)	PUNCT
ftr-387	81	11	.	.	PUNCT
ftr-387	82	1	see	see	VERB
ftr-387	82	2	rev	rev	PROPN
ftr-387	82	3	.	.	PROPN
ftr-387	82	4	rul	rul	PROPN
ftr-387	82	5	.	.	PROPN
ftr-387	83	1	70282	70282	NUM
ftr-387	83	2	,	,	PUNCT
ftr-387	83	3	1970	1970	NUM
ftr-387	84	1	-1	-1	X
ftr-387	84	2	c.b	c.b	PROPN
ftr-387	84	3	.	.	PROPN
ftr-387	84	4	16	16	NUM
ftr-387	84	5	,	,	PUNCT
ftr-387	84	6	and	and	CCONJ
ftr-387	84	7	rev	rev	PROPN
ftr-387	84	8	.	.	PROPN
ftr-387	84	9	rul	rul	PROPN
ftr-387	84	10	.	.	PUNCT
ftr-387	85	1	66	66	NUM
ftr-387	85	2	-	-	SYM
ftr-387	85	3	41	41	NUM
ftr-387	85	4	,	,	PUNCT
ftr-387	85	5	1966	1966	NUM
ftr-387	85	6	-	-	SYM
ftr-387	85	7	1	1	NUM
ftr-387	85	8	c.b	c.b	PROPN
ftr-387	85	9	.	.	PROPN
ftr-387	85	10	233	233	NUM
ftr-387	85	11	.	.	PUNCT
ftr-387	86	1	beilein	beilein	PROPN
ftr-387	86	2	’s	’s	PART
ftr-387	86	3	buy	buy	VERB
ftr-387	86	4	out	out	ADP
ftr-387	86	5	obligation	obligation	NOUN
ftr-387	86	6	arose	arise	VERB
ftr-387	86	7	out	out	ADP
ftr-387	86	8	of	of	ADP
ftr-387	86	9	his	his	PRON
ftr-387	86	10	employment	employment	NOUN
ftr-387	86	11	relationship	relationship	NOUN
ftr-387	86	12	with	with	ADP
ftr-387	86	13	west	west	PROPN
ftr-387	86	14	virginia	virginia	PROPN
ftr-387	86	15	university	university	PROPN
ftr-387	86	16	.	.	PUNCT
ftr-387	87	1	it	it	PRON
ftr-387	87	2	is	be	AUX
ftr-387	87	3	his	his	PRON
ftr-387	87	4	personal	personal	ADJ
ftr-387	87	5	obligation	obligation	NOUN
ftr-387	87	6	.	.	PUNCT
ftr-387	88	1	there	there	PRON
ftr-387	88	2	is	be	VERB
ftr-387	88	3	considerable	considerable	ADJ
ftr-387	88	4	authority	authority	NOUN
ftr-387	88	5	that	that	SCONJ
ftr-387	88	6	an	an	DET
ftr-387	88	7	employer	employer	NOUN
ftr-387	88	8	’s	’s	PART
ftr-387	88	9	payment	payment	NOUN
ftr-387	88	10	of	of	ADP
ftr-387	88	11	an	an	DET
ftr-387	88	12	employee	employee	NOUN
ftr-387	88	13	’s	’s	PART
ftr-387	88	14	personal	personal	ADJ
ftr-387	88	15	obligation	obligation	NOUN
ftr-387	88	16	constitutes	constitute	VERB
ftr-387	88	17	gross	gross	ADJ
ftr-387	88	18	income	income	NOUN
ftr-387	88	19	to	to	ADP
ftr-387	88	20	the	the	DET
ftr-387	88	21	employee	employee	NOUN
ftr-387	88	22	.	.	PUNCT
ftr-387	89	1	it	it	PRON
ftr-387	89	2	is	be	AUX
ftr-387	89	3	very	very	ADV
ftr-387	89	4	likely,10	likely,10	NOUN
ftr-387	89	5	therefore	therefore	ADV
ftr-387	89	6	,	,	PUNCT
ftr-387	89	7	that	that	SCONJ
ftr-387	89	8	the	the	DET
ftr-387	89	9	service	service	NOUN
ftr-387	89	10	would	would	AUX
ftr-387	89	11	contend	contend	VERB
ftr-387	89	12	that	that	SCONJ
ftr-387	89	13	the	the	DET
ftr-387	89	14	new	new	ADJ
ftr-387	89	15	employer	employer	NOUN
ftr-387	89	16	’s	’s	PART
ftr-387	89	17	payment	payment	NOUN
ftr-387	89	18	of	of	ADP
ftr-387	89	19	the	the	DET
ftr-387	89	20	buy	buy	NOUN
ftr-387	89	21	out	out	ADP
ftr-387	89	22	obligation	obligation	NOUN
ftr-387	89	23	is	be	AUX
ftr-387	89	24	additional	additional	ADJ
ftr-387	89	25	compensation	compensation	NOUN
ftr-387	89	26	to	to	ADP
ftr-387	89	27	the	the	DET
ftr-387	89	28	employee	employee	NOUN
ftr-387	89	29	and	and	CCONJ
ftr-387	89	30	taxable	taxable	ADJ
ftr-387	89	31	to	to	ADP
ftr-387	89	32	him	he	PRON
ftr-387	89	33	.	.	PUNCT
ftr-387	90	1	contrary	contrary	ADJ
ftr-387	90	2	to	to	ADP
ftr-387	90	3	that	that	DET
ftr-387	90	4	view	view	NOUN
ftr-387	90	5	,	,	PUNCT
ftr-387	90	6	the	the	DET
ftr-387	90	7	authors	author	NOUN
ftr-387	90	8	contend	contend	VERB
ftr-387	90	9	that	that	SCONJ
ftr-387	90	10	there	there	PRON
ftr-387	90	11	are	be	VERB
ftr-387	90	12	several	several	ADJ
ftr-387	90	13	strong	strong	ADJ
ftr-387	90	14	and	and	CCONJ
ftr-387	90	15	independent	independent	ADJ
ftr-387	90	16	reasons	reason	NOUN
ftr-387	90	17	why	why	SCONJ
ftr-387	90	18	the	the	DET
ftr-387	90	19	employee	employee	NOUN
ftr-387	90	20	will	will	AUX
ftr-387	90	21	not	not	PART
ftr-387	90	22	bear	bear	VERB
ftr-387	90	23	any	any	DET
ftr-387	90	24	tax	tax	NOUN
ftr-387	90	25	liability	liability	NOUN
ftr-387	90	26	for	for	ADP
ftr-387	90	27	such	such	ADJ
ftr-387	90	28	payments	payment	NOUN
ftr-387	90	29	,	,	PUNCT
ftr-387	90	30	and	and	CCONJ
ftr-387	90	31	would	would	AUX
ftr-387	90	32	likely	likely	ADV
ftr-387	90	33	prevail	prevail	VERB
ftr-387	90	34	on	on	ADP
ftr-387	90	35	that	that	DET
ftr-387	90	36	issue	issue	NOUN
ftr-387	90	37	if	if	SCONJ
ftr-387	90	38	it	it	PRON
ftr-387	90	39	were	be	AUX
ftr-387	90	40	litigated	litigate	VERB
ftr-387	90	41	.	.	PUNCT
ftr-387	91	1	1	1	X
ftr-387	91	2	.	.	X
ftr-387	91	3	deductibility	deductibility	NOUN
ftr-387	91	4	of	of	ADP
ftr-387	91	5	the	the	DET
ftr-387	91	6	employee	employee	NOUN
ftr-387	91	7	’s	’s	PART
ftr-387	91	8	payment	payment	NOUN
ftr-387	91	9	of	of	ADP
ftr-387	91	10	the	the	DET
ftr-387	91	11	buy	buy	NOUN
ftr-387	91	12	out	out	ADP
ftr-387	91	13	before	before	ADP
ftr-387	91	14	examining	examine	VERB
ftr-387	91	15	the	the	DET
ftr-387	91	16	tax	tax	NOUN
ftr-387	91	17	liability	liability	NOUN
ftr-387	91	18	issues	issue	NOUN
ftr-387	91	19	,	,	PUNCT
ftr-387	91	20	a	a	DET
ftr-387	91	21	preliminary	preliminary	ADJ
ftr-387	91	22	issue	issue	NOUN
ftr-387	91	23	must	must	AUX
ftr-387	91	24	be	be	AUX
ftr-387	91	25	resolved	resolve	VERB
ftr-387	91	26	–	–	PUNCT
ftr-387	91	27	that	that	ADV
ftr-387	91	28	is	is	ADV
ftr-387	91	29	,	,	PUNCT
ftr-387	91	30	whether	whether	SCONJ
ftr-387	91	31	an	an	DET
ftr-387	91	32	unreimbursed	unreimbursed	NOUN
ftr-387	91	33	buy	buy	VERB
ftr-387	91	34	out	out	ADP
ftr-387	91	35	payment	payment	NOUN
ftr-387	91	36	made	make	VERB
ftr-387	91	37	by	by	ADP
ftr-387	91	38	the	the	DET
ftr-387	91	39	employee	employee	NOUN
ftr-387	91	40	to	to	PART
ftr-387	91	41	terminate	terminate	VERB
ftr-387	91	42	his	his	PRON
ftr-387	91	43	employment	employment	NOUN
ftr-387	91	44	relationship	relationship	NOUN
ftr-387	91	45	with	with	ADP
ftr-387	91	46	the	the	DET
ftr-387	91	47	former	former	ADJ
ftr-387	91	48	employer	employer	NOUN
ftr-387	91	49	is	be	AUX
ftr-387	91	50	a	a	DET
ftr-387	91	51	deductible	deductible	ADJ
ftr-387	91	52	business	business	NOUN
ftr-387	91	53	expense	expense	NOUN
ftr-387	91	54	of	of	ADP
ftr-387	91	55	the	the	DET
ftr-387	91	56	employee	employee	NOUN
ftr-387	91	57	under	under	ADP
ftr-387	91	58	irc	irc	PROPN
ftr-387	91	59	section	section	NOUN
ftr-387	91	60	162	162	NUM
ftr-387	91	61	.	.	PUNCT
ftr-387	92	1	as	as	SCONJ
ftr-387	92	2	we	we	PRON
ftr-387	92	3	shall	shall	AUX
ftr-387	92	4	see	see	VERB
ftr-387	92	5	,	,	PUNCT
ftr-387	92	6	the	the	DET
ftr-387	92	7	resolution	resolution	NOUN
ftr-387	92	8	of	of	ADP
ftr-387	92	9	that	that	DET
ftr-387	92	10	question	question	NOUN
ftr-387	92	11	is	be	AUX
ftr-387	92	12	crucial	crucial	ADJ
ftr-387	92	13	to	to	ADP
ftr-387	92	14	the	the	DET
ftr-387	92	15	resolution	resolution	NOUN
ftr-387	92	16	of	of	ADP
ftr-387	92	17	one	one	NUM
ftr-387	92	18	of	of	ADP
ftr-387	92	19	the	the	DET
ftr-387	92	20	issues	issue	NOUN
ftr-387	92	21	concerning	concern	VERB
ftr-387	92	22	the	the	DET
ftr-387	92	23	proper	proper	ADJ
ftr-387	92	24	tax	tax	NOUN
ftr-387	92	25	treatment	treatment	NOUN
ftr-387	92	26	of	of	ADP
ftr-387	92	27	the	the	DET
ftr-387	92	28	payment	payment	NOUN
ftr-387	92	29	by	by	ADP
ftr-387	92	30	the	the	DET
ftr-387	92	31	new	new	ADJ
ftr-387	92	32	employer	employer	NOUN
ftr-387	92	33	.	.	PUNCT
ftr-387	93	1	note	note	VERB
ftr-387	93	2	that	that	SCONJ
ftr-387	93	3	if	if	SCONJ
ftr-387	93	4	the	the	DET
ftr-387	93	5	employee	employee	NOUN
ftr-387	93	6	’s	’s	PART
ftr-387	93	7	payment	payment	NOUN
ftr-387	93	8	were	be	AUX
ftr-387	93	9	fully	fully	ADV
ftr-387	93	10	deductible	deductible	ADJ
ftr-387	93	11	by	by	ADP
ftr-387	93	12	him	he	PRON
ftr-387	93	13	,	,	PUNCT
ftr-387	93	14	then	then	ADV
ftr-387	93	15	it	it	PRON
ftr-387	93	16	would	would	AUX
ftr-387	93	17	not	not	PART
ftr-387	93	18	matter	matter	VERB
ftr-387	93	19	whether	whether	SCONJ
ftr-387	93	20	the	the	DET
ftr-387	93	21	employer	employer	NOUN
ftr-387	93	22	’s	’s	PART
ftr-387	93	23	payment	payment	NOUN
ftr-387	93	24	or	or	CCONJ
ftr-387	93	25	reimbursement	reimbursement	NOUN
ftr-387	93	26	constitutes	constitute	VERB
ftr-387	93	27	income	income	NOUN
ftr-387	93	28	to	to	ADP
ftr-387	93	29	the	the	DET
ftr-387	93	30	employee	employee	NOUN
ftr-387	93	31	since	since	SCONJ
ftr-387	93	32	any	any	DET
ftr-387	93	33	income	income	NOUN
ftr-387	93	34	recognized	recognize	VERB
ftr-387	93	35	by	by	ADP
ftr-387	93	36	the	the	DET
ftr-387	93	37	employee	employee	NOUN
ftr-387	93	38	would	would	AUX
ftr-387	93	39	be	be	AUX
ftr-387	93	40	washed	wash	VERB
ftr-387	93	41	out	out	ADP
ftr-387	93	42	by	by	ADP
ftr-387	93	43	the	the	DET
ftr-387	93	44	deduction	deduction	NOUN
ftr-387	93	45	allowed	allow	VERB
ftr-387	93	46	to	to	ADP
ftr-387	93	47	him	he	PRON
ftr-387	93	48	.	.	PUNCT
ftr-387	94	1	if	if	SCONJ
ftr-387	94	2	the	the	DET
ftr-387	94	3	employer	employer	NOUN
ftr-387	94	4	’s	’s	PART
ftr-387	94	5	payment	payment	NOUN
ftr-387	94	6	or	or	CCONJ
ftr-387	94	7	reimbursement	reimbursement	NOUN
ftr-387	94	8	is	be	AUX
ftr-387	94	9	included	include	VERB
ftr-387	94	10	in	in	ADP
ftr-387	94	11	the	the	DET
ftr-387	94	12	employee	employee	NOUN
ftr-387	94	13	’s	’s	PART
ftr-387	94	14	income	income	NOUN
ftr-387	94	15	,	,	PUNCT
ftr-387	94	16	it	it	PRON
ftr-387	94	17	is	be	AUX
ftr-387	94	18	reduced	reduce	VERB
ftr-387	94	19	to	to	ADP
ftr-387	94	20	zero	zero	NUM
ftr-387	94	21	by	by	ADP
ftr-387	94	22	the	the	DET
ftr-387	94	23	full	full	ADJ
ftr-387	94	24	deduction	deduction	NOUN
ftr-387	94	25	that	that	SCONJ
ftr-387	94	26	the	the	DET
ftr-387	94	27	employee	employee	NOUN
ftr-387	94	28	would	would	AUX
ftr-387	94	29	receive	receive	VERB
ftr-387	94	30	;	;	PUNCT
ftr-387	94	31	and	and	CCONJ
ftr-387	94	32	that	that	PRON
ftr-387	94	33	nets	net	VERB
ftr-387	94	34	out	out	ADP
ftr-387	94	35	to	to	ADP
ftr-387	94	36	zero	zero	NUM
ftr-387	94	37	net	net	ADJ
ftr-387	94	38	income	income	NOUN
ftr-387	94	39	.	.	PUNCT
ftr-387	95	1	if	if	SCONJ
ftr-387	95	2	a	a	DET
ftr-387	95	3	payment	payment	NOUN
ftr-387	95	4	or	or	CCONJ
ftr-387	95	5	reimbursement	reimbursement	NOUN
ftr-387	95	6	is	be	AUX
ftr-387	95	7	not	not	PART
ftr-387	95	8	income	income	NOUN
ftr-387	95	9	to	to	ADP
ftr-387	95	10	the	the	DET
ftr-387	95	11	employee	employee	NOUN
ftr-387	95	12	,	,	PUNCT
ftr-387	95	13	then	then	ADV
ftr-387	95	14	the	the	DET
ftr-387	95	15	employee	employee	NOUN
ftr-387	95	16	would	would	AUX
ftr-387	95	17	not	not	PART
ftr-387	95	18	be	be	AUX
ftr-387	95	19	allowed	allow	VERB
ftr-387	95	20	a	a	DET
ftr-387	95	21	deduction	deduction	NOUN
ftr-387	95	22	since	since	SCONJ
ftr-387	95	23	he	he	PRON
ftr-387	95	24	would	would	AUX
ftr-387	95	25	not	not	PART
ftr-387	95	26	then	then	ADV
ftr-387	95	27	be	be	AUX
ftr-387	95	28	treated	treat	VERB
ftr-387	95	29	as	as	ADP
ftr-387	95	30	having	having	AUX
ftr-387	95	31	made	make	VERB
ftr-387	95	32	the	the	DET
ftr-387	95	33	payment	payment	NOUN
ftr-387	95	34	.	.	PUNCT
ftr-387	96	1	in	in	ADP
ftr-387	96	2	either	either	DET
ftr-387	96	3	case	case	NOUN
ftr-387	96	4	,	,	PUNCT
ftr-387	96	5	the	the	DET
ftr-387	96	6	net	net	ADJ
ftr-387	96	7	result	result	NOUN
ftr-387	96	8	is	be	AUX
ftr-387	96	9	that	that	SCONJ
ftr-387	96	10	the	the	DET
ftr-387	96	11	employee	employee	NOUN
ftr-387	96	12	would	would	AUX
ftr-387	96	13	have	have	VERB
ftr-387	96	14	no	no	DET
ftr-387	96	15	tax	tax	NOUN
ftr-387	96	16	liability	liability	NOUN
ftr-387	96	17	.	.	PUNCT
ftr-387	97	1	indeed	indeed	ADV
ftr-387	97	2	,	,	PUNCT
ftr-387	97	3	since	since	SCONJ
ftr-387	97	4	many	many	ADJ
ftr-387	97	5	reimbursed	reimburse	VERB
ftr-387	97	6	business	business	NOUN
ftr-387	97	7	expenses	expense	NOUN
ftr-387	97	8	of	of	ADP
ftr-387	97	9	an	an	DET
ftr-387	97	10	employee	employee	NOUN
ftr-387	97	11	are	be	AUX
ftr-387	97	12	nonitemized	nonitemize	VERB
ftr-387	97	13	deductions	deduction	NOUN
ftr-387	97	14	for	for	ADP
ftr-387	97	15	the	the	DET
ftr-387	97	16	employee	employee	NOUN
ftr-387	97	17	,	,	PUNCT
ftr-387	97	18	the	the	DET
ftr-387	97	19	service	service	NOUN
ftr-387	97	20	allows	allow	VERB
ftr-387	97	21	the	the	DET
ftr-387	97	22	employee	employee	NOUN
ftr-387	97	23	to	to	PART
ftr-387	97	24	omit	omit	VERB
ftr-387	97	25	those	those	DET
ftr-387	97	26	reimbursements	reimbursement	NOUN
ftr-387	97	27	from	from	ADP
ftr-387	97	28	income	income	NOUN
ftr-387	97	29	and	and	CCONJ
ftr-387	97	30	take	take	VERB
ftr-387	97	31	no	no	DET
ftr-387	97	32	deduction	deduction	NOUN
ftr-387	97	33	for	for	ADP
ftr-387	97	34	the	the	DET
ftr-387	97	35	expense	expense	NOUN
ftr-387	97	36	rather	rather	ADV
ftr-387	97	37	than	than	ADP
ftr-387	97	38	to	to	PART
ftr-387	97	39	bother	bother	VERB
ftr-387	97	40	reporting	report	VERB
ftr-387	97	41	the	the	DET
ftr-387	97	42	income	income	NOUN
ftr-387	97	43	and	and	CCONJ
ftr-387	97	44	the	the	DET
ftr-387	97	45	offsetting	offset	VERB
ftr-387	97	46	deduction	deduction	NOUN
ftr-387	97	47	on	on	ADP
ftr-387	97	48	the	the	DET
ftr-387	97	49	employee	employee	NOUN
ftr-387	97	50	’s	’s	PART
ftr-387	97	51	tax	tax	NOUN
ftr-387	97	52	544	544	NUM
ftr-387	97	53	florida	florida	PROPN
ftr-387	97	54	tax	tax	NOUN
ftr-387	97	55	review	review	NOUN
ftr-387	97	56	[	[	X
ftr-387	97	57	vol.8:5	vol.8:5	NOUN
ftr-387	97	58	11	11	NUM
ftr-387	97	59	.	.	PUNCT
ftr-387	98	1	regs	reg	NOUN
ftr-387	98	2	.	.	PUNCT
ftr-387	99	1	§	§	PROPN
ftr-387	99	2	1.162	1.162	NUM
ftr-387	99	3	-	-	SYM
ftr-387	99	4	17(b)(1	17(b)(1	NUM
ftr-387	99	5	)	)	PUNCT
ftr-387	99	6	.	.	PUNCT
ftr-387	100	1	to	to	PART
ftr-387	100	2	qualify	qualify	VERB
ftr-387	100	3	for	for	ADP
ftr-387	100	4	this	this	DET
ftr-387	100	5	permission	permission	NOUN
ftr-387	100	6	to	to	PART
ftr-387	100	7	exclude	exclude	VERB
ftr-387	100	8	both	both	PRON
ftr-387	100	9	the	the	DET
ftr-387	100	10	income	income	NOUN
ftr-387	100	11	and	and	CCONJ
ftr-387	100	12	the	the	DET
ftr-387	100	13	deduction	deduction	NOUN
ftr-387	100	14	,	,	PUNCT
ftr-387	100	15	the	the	DET
ftr-387	100	16	employee	employee	NOUN
ftr-387	100	17	must	must	AUX
ftr-387	100	18	be	be	AUX
ftr-387	100	19	required	require	VERB
ftr-387	100	20	to	to	PART
ftr-387	100	21	account	account	VERB
ftr-387	100	22	to	to	ADP
ftr-387	100	23	the	the	DET
ftr-387	100	24	employer	employer	NOUN
ftr-387	100	25	for	for	ADP
ftr-387	100	26	the	the	DET
ftr-387	100	27	expenses	expense	NOUN
ftr-387	100	28	,	,	PUNCT
ftr-387	100	29	and	and	CCONJ
ftr-387	100	30	must	must	AUX
ftr-387	100	31	do	do	VERB
ftr-387	100	32	so	so	ADV
ftr-387	100	33	.	.	PUNCT
ftr-387	101	1	this	this	DET
ftr-387	101	2	provision	provision	NOUN
ftr-387	101	3	applies	apply	VERB
ftr-387	101	4	to	to	ADP
ftr-387	101	5	expenses	expense	NOUN
ftr-387	101	6	that	that	PRON
ftr-387	101	7	are	be	AUX
ftr-387	101	8	paid	pay	VERB
ftr-387	101	9	directly	directly	ADV
ftr-387	101	10	by	by	ADP
ftr-387	101	11	the	the	DET
ftr-387	101	12	employer	employer	NOUN
ftr-387	101	13	as	as	ADV
ftr-387	101	14	well	well	ADV
ftr-387	101	15	as	as	ADP
ftr-387	101	16	to	to	ADP
ftr-387	101	17	those	those	PRON
ftr-387	101	18	that	that	PRON
ftr-387	101	19	are	be	AUX
ftr-387	101	20	paid	pay	VERB
ftr-387	101	21	by	by	ADP
ftr-387	101	22	an	an	DET
ftr-387	101	23	employee	employee	NOUN
ftr-387	101	24	who	who	PRON
ftr-387	101	25	is	be	AUX
ftr-387	101	26	reimbursed	reimburse	VERB
ftr-387	101	27	by	by	ADP
ftr-387	101	28	the	the	DET
ftr-387	101	29	employer	employer	NOUN
ftr-387	101	30	.	.	PUNCT
ftr-387	102	1	12	12	NUM
ftr-387	102	2	.	.	PUNCT
ftr-387	103	1	steger	steger	PROPN
ftr-387	103	2	v.	v.	ADP
ftr-387	103	3	comm’r	comm’r	PROPN
ftr-387	103	4	,	,	PUNCT
ftr-387	103	5	113	113	NUM
ftr-387	103	6	t.c	t.c	PROPN
ftr-387	103	7	.	.	PROPN
ftr-387	103	8	227	227	NUM
ftr-387	103	9	,	,	PUNCT
ftr-387	103	10	231	231	NUM
ftr-387	103	11	(	(	PUNCT
ftr-387	103	12	1999	1999	NUM
ftr-387	103	13	)	)	PUNCT
ftr-387	103	14	(	(	PUNCT
ftr-387	103	15	quoting	quote	VERB
ftr-387	103	16	pacific	pacific	PROPN
ftr-387	103	17	coast	coast	PROPN
ftr-387	103	18	biscuit	biscuit	PROPN
ftr-387	103	19	co.	co.	PROPN
ftr-387	104	1	v.	v.	ADP
ftr-387	104	2	comm’r	comm’r	PROPN
ftr-387	104	3	,	,	PUNCT
ftr-387	104	4	32	32	NUM
ftr-387	104	5	b.t.a	b.t.a	NOUN
ftr-387	104	6	.	.	PROPN
ftr-387	104	7	39	39	NUM
ftr-387	104	8	,	,	PUNCT
ftr-387	104	9	43	43	NUM
ftr-387	104	10	(	(	PUNCT
ftr-387	104	11	1935	1935	NUM
ftr-387	104	12	)	)	PUNCT
ftr-387	104	13	)	)	PUNCT
ftr-387	104	14	.	.	PUNCT
ftr-387	105	1	since	since	SCONJ
ftr-387	105	2	,	,	PUNCT
ftr-387	105	3	in	in	ADP
ftr-387	105	4	addition	addition	NOUN
ftr-387	105	5	to	to	ADP
ftr-387	105	6	being	be	AUX
ftr-387	105	7	a	a	DET
ftr-387	105	8	cost	cost	NOUN
ftr-387	105	9	of	of	ADP
ftr-387	105	10	terminating	terminate	VERB
ftr-387	105	11	a	a	DET
ftr-387	105	12	business	business	NOUN
ftr-387	105	13	relationship	relationship	NOUN
ftr-387	105	14	,	,	PUNCT
ftr-387	105	15	the	the	DET
ftr-387	105	16	fee	fee	NOUN
ftr-387	105	17	could	could	AUX
ftr-387	105	18	also	also	ADV
ftr-387	105	19	be	be	AUX
ftr-387	105	20	viewed	view	VERB
ftr-387	105	21	as	as	ADP
ftr-387	105	22	a	a	DET
ftr-387	105	23	cost	cost	NOUN
ftr-387	105	24	of	of	ADP
ftr-387	105	25	facilitating	facilitate	VERB
ftr-387	105	26	the	the	DET
ftr-387	105	27	creation	creation	NOUN
ftr-387	105	28	of	of	ADP
ftr-387	105	29	a	a	DET
ftr-387	105	30	new	new	ADJ
ftr-387	105	31	contract	contract	NOUN
ftr-387	105	32	,	,	PUNCT
ftr-387	105	33	the	the	DET
ftr-387	105	34	question	question	NOUN
ftr-387	105	35	arises	arise	VERB
ftr-387	105	36	as	as	ADP
ftr-387	105	37	to	to	ADP
ftr-387	105	38	whether	whether	SCONJ
ftr-387	105	39	it	it	PRON
ftr-387	105	40	should	should	AUX
ftr-387	105	41	be	be	AUX
ftr-387	105	42	treated	treat	VERB
ftr-387	105	43	as	as	ADP
ftr-387	105	44	a	a	DET
ftr-387	105	45	nondeductible	nondeductible	ADJ
ftr-387	105	46	capital	capital	NOUN
ftr-387	105	47	expenditure	expenditure	NOUN
ftr-387	105	48	for	for	ADP
ftr-387	105	49	the	the	DET
ftr-387	105	50	creation	creation	NOUN
ftr-387	105	51	of	of	ADP
ftr-387	105	52	a	a	DET
ftr-387	105	53	new	new	ADJ
ftr-387	105	54	contract	contract	NOUN
ftr-387	105	55	.	.	PUNCT
ftr-387	106	1	reg	reg	NOUN
ftr-387	106	2	.	.	PUNCT
ftr-387	107	1	§	§	PROPN
ftr-387	107	2	1.263(a)-4(e)(1)(ii	1.263(a)-4(e)(1)(ii	NUM
ftr-387	107	3	)	)	PUNCT
ftr-387	107	4	expressly	expressly	ADV
ftr-387	107	5	provides	provide	VERB
ftr-387	107	6	that	that	SCONJ
ftr-387	107	7	the	the	DET
ftr-387	107	8	“	"	PUNCT
ftr-387	107	9	amount	amount	NOUN
ftr-387	107	10	paid	pay	VERB
ftr-387	107	11	to	to	PART
ftr-387	107	12	terminate	terminate	VERB
ftr-387	107	13	(	(	PUNCT
ftr-387	107	14	or	or	CCONJ
ftr-387	107	15	facilitate	facilitate	VERB
ftr-387	107	16	the	the	DET
ftr-387	107	17	termination	termination	NOUN
ftr-387	107	18	of	of	ADP
ftr-387	107	19	)	)	PUNCT
ftr-387	107	20	an	an	DET
ftr-387	107	21	existing	exist	VERB
ftr-387	107	22	agreement	agreement	NOUN
ftr-387	107	23	does	do	AUX
ftr-387	107	24	not	not	PART
ftr-387	107	25	facilitate	facilitate	VERB
ftr-387	107	26	the	the	DET
ftr-387	107	27	acquisition	acquisition	NOUN
ftr-387	107	28	or	or	CCONJ
ftr-387	107	29	creation	creation	NOUN
ftr-387	107	30	of	of	ADP
ftr-387	107	31	another	another	DET
ftr-387	107	32	agreement	agreement	NOUN
ftr-387	107	33	...	...	PUNCT
ftr-387	107	34	.	.	PUNCT
ftr-387	107	35	”	"	PUNCT
ftr-387	108	1	thus	thus	ADV
ftr-387	108	2	,	,	PUNCT
ftr-387	108	3	the	the	DET
ftr-387	108	4	payment	payment	NOUN
ftr-387	108	5	to	to	PART
ftr-387	108	6	terminate	terminate	VERB
ftr-387	108	7	an	an	DET
ftr-387	108	8	existing	exist	VERB
ftr-387	108	9	employment	employment	NOUN
ftr-387	108	10	agreement	agreement	NOUN
ftr-387	108	11	is	be	AUX
ftr-387	108	12	deductible	deductible	ADJ
ftr-387	108	13	.	.	PUNCT
ftr-387	109	1	see	see	VERB
ftr-387	109	2	rev	rev	PROPN
ftr-387	109	3	.	.	PROPN
ftr-387	109	4	rul	rul	PROPN
ftr-387	109	5	.	.	PUNCT
ftr-387	110	1	2000	2000	NUM
ftr-387	110	2	-	-	SYM
ftr-387	110	3	7	7	NUM
ftr-387	110	4	(	(	PUNCT
ftr-387	110	5	the	the	DET
ftr-387	110	6	cost	cost	NOUN
ftr-387	110	7	of	of	ADP
ftr-387	110	8	removing	remove	VERB
ftr-387	110	9	existing	exist	VERB
ftr-387	110	10	telephone	telephone	NOUN
ftr-387	110	11	poles	pole	NOUN
ftr-387	110	12	in	in	ADP
ftr-387	110	13	order	order	NOUN
ftr-387	110	14	to	to	PART
ftr-387	110	15	replace	replace	VERB
ftr-387	110	16	them	they	PRON
ftr-387	110	17	with	with	ADP
ftr-387	110	18	new	new	ADJ
ftr-387	110	19	poles	pole	NOUN
ftr-387	110	20	is	be	AUX
ftr-387	110	21	a	a	DET
ftr-387	110	22	deductible	deductible	ADJ
ftr-387	110	23	expense	expense	NOUN
ftr-387	110	24	)	)	PUNCT
ftr-387	110	25	.	.	PUNCT
ftr-387	111	1	the	the	DET
ftr-387	111	2	authors	author	NOUN
ftr-387	111	3	wish	wish	VERB
ftr-387	111	4	to	to	PART
ftr-387	111	5	thank	thank	VERB
ftr-387	111	6	professor	professor	NOUN
ftr-387	111	7	gregg	gregg	PROPN
ftr-387	111	8	polsky	polsky	PROPN
ftr-387	111	9	for	for	ADP
ftr-387	111	10	making	make	VERB
ftr-387	111	11	this	this	DET
ftr-387	111	12	point	point	NOUN
ftr-387	111	13	.	.	PUNCT
ftr-387	112	1	13	13	NUM
ftr-387	112	2	.	.	PUNCT
ftr-387	112	3	irc	irc	PROPN
ftr-387	112	4	§	§	PROPN
ftr-387	112	5	§	§	PROPN
ftr-387	112	6	62(a)(1	62(a)(1	NUM
ftr-387	112	7	)	)	PUNCT
ftr-387	112	8	,	,	PUNCT
ftr-387	112	9	67(b	67(b	NUM
ftr-387	112	10	)	)	PUNCT
ftr-387	112	11	;	;	PUNCT
ftr-387	112	12	regs	reg	NOUN
ftr-387	112	13	.	.	PUNCT
ftr-387	113	1	§	§	PROPN
ftr-387	113	2	1.62	1.62	NUM
ftr-387	113	3	-	-	PUNCT
ftr-387	113	4	1t(e)(3	1t(e)(3	NUM
ftr-387	113	5	)	)	PUNCT
ftr-387	113	6	.	.	PUNCT
ftr-387	114	1	14	14	NUM
ftr-387	114	2	.	.	PUNCT
ftr-387	114	3	irc	irc	PROPN
ftr-387	114	4	§	§	PROPN
ftr-387	114	5	67(a	67(a	NUM
ftr-387	114	6	)	)	PUNCT
ftr-387	114	7	.	.	PUNCT
ftr-387	115	1	15	15	NUM
ftr-387	115	2	.	.	PUNCT
ftr-387	116	1	irc	irc	PROPN
ftr-387	116	2	§	§	PROPN
ftr-387	116	3	68	68	NUM
ftr-387	116	4	.	.	PUNCT
ftr-387	117	1	the	the	DET
ftr-387	117	2	overall	overall	ADJ
ftr-387	117	3	limitation	limitation	NOUN
ftr-387	117	4	of	of	ADP
ftr-387	117	5	§	§	PROPN
ftr-387	117	6	68	68	NUM
ftr-387	117	7	is	be	AUX
ftr-387	117	8	being	be	AUX
ftr-387	117	9	phased	phase	VERB
ftr-387	117	10	out	out	ADP
ftr-387	117	11	by	by	ADP
ftr-387	117	12	the	the	DET
ftr-387	117	13	economic	economic	ADJ
ftr-387	117	14	growth	growth	NOUN
ftr-387	117	15	and	and	CCONJ
ftr-387	117	16	tax	tax	NOUN
ftr-387	117	17	relief	relief	NOUN
ftr-387	117	18	reconcilliation	reconcilliation	NOUN
ftr-387	117	19	act	act	NOUN
ftr-387	117	20	of	of	ADP
ftr-387	117	21	2001	2001	NUM
ftr-387	117	22	,	,	PUNCT
ftr-387	117	23	but	but	CCONJ
ftr-387	117	24	is	be	AUX
ftr-387	117	25	scheduled	schedule	VERB
ftr-387	117	26	to	to	PART
ftr-387	117	27	revive	revive	VERB
ftr-387	117	28	with	with	ADP
ftr-387	117	29	full	full	ADJ
ftr-387	117	30	force	force	NOUN
ftr-387	117	31	beginning	begin	VERB
ftr-387	117	32	with	with	ADP
ftr-387	117	33	the	the	DET
ftr-387	117	34	year	year	NOUN
ftr-387	117	35	2011	2011	NUM
ftr-387	117	36	.	.	PUNCT
ftr-387	118	1	see	see	VERB
ftr-387	118	2	irc	irc	ADV
ftr-387	118	3	§	§	PROPN
ftr-387	118	4	68(f	68(f	PROPN
ftr-387	118	5	)	)	PUNCT
ftr-387	118	6	,	,	PUNCT
ftr-387	118	7	(	(	PUNCT
ftr-387	118	8	g	g	NOUN
ftr-387	118	9	)	)	PUNCT
ftr-387	118	10	;	;	PUNCT
ftr-387	118	11	but	but	CCONJ
ftr-387	118	12	see	see	VERB
ftr-387	118	13	economic	economic	ADJ
ftr-387	118	14	growth	growth	NOUN
ftr-387	118	15	and	and	CCONJ
ftr-387	118	16	tax	tax	NOUN
ftr-387	118	17	relief	relief	NOUN
ftr-387	118	18	reconciliation	reconciliation	NOUN
ftr-387	118	19	act	act	NOUN
ftr-387	118	20	of	of	ADP
ftr-387	118	21	2001	2001	NUM
ftr-387	118	22	,	,	PUNCT
ftr-387	118	23	pub	pub	NOUN
ftr-387	118	24	.	.	PUNCT
ftr-387	119	1	l.	l.	PROPN
ftr-387	119	2	no	no	INTJ
ftr-387	119	3	.	.	PUNCT
ftr-387	120	1	107	107	NUM
ftr-387	120	2	-	-	SYM
ftr-387	120	3	16	16	NUM
ftr-387	120	4	,	,	PUNCT
ftr-387	120	5	§	§	PROPN
ftr-387	120	6	901(a	901(a	PROPN
ftr-387	120	7	)	)	PUNCT
ftr-387	120	8	,	,	PUNCT
ftr-387	120	9	115	115	NUM
ftr-387	120	10	stat	stat	NOUN
ftr-387	120	11	.	.	PUNCT
ftr-387	121	1	38	38	NUM
ftr-387	121	2	,	,	PUNCT
ftr-387	121	3	150	150	NUM
ftr-387	121	4	(	(	PUNCT
ftr-387	121	5	2001	2001	NUM
ftr-387	121	6	)	)	PUNCT
ftr-387	121	7	.	.	PUNCT
ftr-387	122	1	return	return	VERB
ftr-387	122	2	.	.	PUNCT
ftr-387	123	1	as	as	SCONJ
ftr-387	123	2	we	we	PRON
ftr-387	123	3	shall	shall	AUX
ftr-387	123	4	see	see	VERB
ftr-387	123	5	,	,	PUNCT
ftr-387	123	6	while	while	SCONJ
ftr-387	123	7	an	an	DET
ftr-387	123	8	employee	employee	NOUN
ftr-387	123	9	’s	’s	PART
ftr-387	123	10	unreimbursed	unreimburse	VERB
ftr-387	123	11	payment	payment	NOUN
ftr-387	123	12	is11	is11	PROPN
ftr-387	123	13	deductible	deductible	ADJ
ftr-387	123	14	under	under	ADP
ftr-387	123	15	irc	irc	PROPN
ftr-387	123	16	section	section	NOUN
ftr-387	123	17	162	162	NUM
ftr-387	123	18	,	,	PUNCT
ftr-387	123	19	it	it	PRON
ftr-387	123	20	is	be	AUX
ftr-387	123	21	not	not	PART
ftr-387	123	22	fully	fully	ADV
ftr-387	123	23	deductible	deductible	ADJ
ftr-387	123	24	;	;	PUNCT
ftr-387	123	25	and	and	CCONJ
ftr-387	123	26	so	so	ADV
ftr-387	123	27	further	further	ADJ
ftr-387	123	28	analysis	analysis	NOUN
ftr-387	123	29	is	be	AUX
ftr-387	123	30	required	require	VERB
ftr-387	123	31	.	.	PUNCT
ftr-387	124	1	a	a	DET
ftr-387	124	2	payment	payment	NOUN
ftr-387	124	3	made	make	VERB
ftr-387	124	4	by	by	ADP
ftr-387	124	5	an	an	DET
ftr-387	124	6	employee	employee	NOUN
ftr-387	124	7	to	to	PART
ftr-387	124	8	terminate	terminate	VERB
ftr-387	124	9	an	an	DET
ftr-387	124	10	employment	employment	NOUN
ftr-387	124	11	contract	contract	NOUN
ftr-387	124	12	constitutes	constitute	VERB
ftr-387	124	13	a	a	DET
ftr-387	124	14	business	business	NOUN
ftr-387	124	15	expense	expense	NOUN
ftr-387	124	16	that	that	PRON
ftr-387	124	17	is	be	AUX
ftr-387	124	18	deductible	deductible	ADJ
ftr-387	124	19	under	under	ADP
ftr-387	124	20	section	section	NOUN
ftr-387	124	21	162	162	NUM
ftr-387	124	22	.	.	PUNCT
ftr-387	125	1	“	"	PUNCT
ftr-387	125	2	it	it	PRON
ftr-387	125	3	has	have	AUX
ftr-387	125	4	long	long	ADV
ftr-387	125	5	been	be	AUX
ftr-387	125	6	established	establish	VERB
ftr-387	125	7	that	that	SCONJ
ftr-387	125	8	the	the	DET
ftr-387	125	9	cost	cost	NOUN
ftr-387	125	10	of	of	ADP
ftr-387	125	11	dissolution	dissolution	NOUN
ftr-387	125	12	and	and	CCONJ
ftr-387	125	13	termination	termination	NOUN
ftr-387	125	14	of	of	ADP
ftr-387	125	15	a	a	DET
ftr-387	125	16	business	business	NOUN
ftr-387	125	17	constitutes	constitute	VERB
ftr-387	125	18	‘	'	PUNCT
ftr-387	125	19	an	an	DET
ftr-387	125	20	everyday	everyday	ADJ
ftr-387	125	21	happening	happen	VERB
ftr-387	125	22	in	in	ADP
ftr-387	125	23	the	the	DET
ftr-387	125	24	business	business	NOUN
ftr-387	125	25	world	world	NOUN
ftr-387	125	26	,	,	PUNCT
ftr-387	125	27	’	'	PUNCT
ftr-387	125	28	”	"	PUNCT
ftr-387	125	29	and	and	CCONJ
ftr-387	125	30	so	so	ADV
ftr-387	125	31	“	"	PUNCT
ftr-387	125	32	constitutes	constitute	VERB
ftr-387	125	33	an	an	DET
ftr-387	125	34	ordinary	ordinary	ADJ
ftr-387	125	35	and	and	CCONJ
ftr-387	125	36	necessary	necessary	ADJ
ftr-387	125	37	.	.	PUNCT
ftr-387	125	38	.	.	PUNCT
ftr-387	125	39	.	.	PUNCT
ftr-387	126	1	expense	expense	NOUN
ftr-387	126	2	”	"	PUNCT
ftr-387	126	3	that	that	PRON
ftr-387	126	4	is	be	AUX
ftr-387	126	5	deductible	deductible	ADJ
ftr-387	126	6	under	under	ADP
ftr-387	126	7	irc	irc	PROPN
ftr-387	126	8	section	section	NOUN
ftr-387	126	9	162	162	NUM
ftr-387	126	10	as	as	ADP
ftr-387	126	11	a	a	DET
ftr-387	126	12	business	business	NOUN
ftr-387	126	13	expense	expense	NOUN
ftr-387	126	14	when	when	SCONJ
ftr-387	126	15	“	"	PUNCT
ftr-387	126	16	‘	'	PUNCT
ftr-387	126	17	directly	directly	ADV
ftr-387	126	18	connected	connect	VERB
ftr-387	126	19	with	with	ADP
ftr-387	126	20	,	,	PUNCT
ftr-387	126	21	or	or	CCONJ
ftr-387	126	22	,	,	PUNCT
ftr-387	126	23	as	as	SCONJ
ftr-387	126	24	otherwise	otherwise	ADV
ftr-387	126	25	stated	state	VERB
ftr-387	126	26	.	.	PUNCT
ftr-387	126	27	.	.	PUNCT
ftr-387	126	28	.	.	PUNCT
ftr-387	127	1	proximately	proximately	ADV
ftr-387	127	2	resulted	result	VERB
ftr-387	127	3	from	from	ADP
ftr-387	127	4	the	the	DET
ftr-387	127	5	taxpayer	taxpayer	NOUN
ftr-387	127	6	’s	’s	PART
ftr-387	127	7	business	business	NOUN
ftr-387	127	8	.	.	PUNCT
ftr-387	127	9	’	'	PUNCT
ftr-387	127	10	”	"	PUNCT
ftr-387	127	11	in	in	ADP
ftr-387	127	12	the	the	DET
ftr-387	127	13	beilein12	beilein12	NOUN
ftr-387	127	14	circumstance	circumstance	NOUN
ftr-387	127	15	,	,	PUNCT
ftr-387	127	16	the	the	DET
ftr-387	127	17	employee	employee	NOUN
ftr-387	127	18	’s	’s	PART
ftr-387	127	19	prior	prior	ADJ
ftr-387	127	20	employment	employment	NOUN
ftr-387	127	21	constituted	constitute	VERB
ftr-387	127	22	a	a	DET
ftr-387	127	23	business	business	NOUN
ftr-387	127	24	and	and	CCONJ
ftr-387	127	25	so	so	ADV
ftr-387	127	26	the	the	DET
ftr-387	127	27	cost	cost	NOUN
ftr-387	127	28	of	of	ADP
ftr-387	127	29	terminating	terminate	VERB
ftr-387	127	30	that	that	DET
ftr-387	127	31	employment	employment	NOUN
ftr-387	127	32	was	be	AUX
ftr-387	127	33	a	a	DET
ftr-387	127	34	business	business	NOUN
ftr-387	127	35	expense	expense	NOUN
ftr-387	127	36	that	that	PRON
ftr-387	127	37	is	be	AUX
ftr-387	127	38	deductible	deductible	ADJ
ftr-387	127	39	under	under	ADP
ftr-387	127	40	section	section	NOUN
ftr-387	127	41	162	162	NUM
ftr-387	127	42	.	.	PUNCT
ftr-387	128	1	however	however	ADV
ftr-387	128	2	,	,	PUNCT
ftr-387	128	3	an	an	DET
ftr-387	128	4	unreimbursed	unreimbursed	ADJ
ftr-387	128	5	employee	employee	NOUN
ftr-387	128	6	business	business	NOUN
ftr-387	128	7	expense	expense	NOUN
ftr-387	128	8	is	be	AUX
ftr-387	128	9	a	a	DET
ftr-387	128	10	miscellaneous	miscellaneous	ADJ
ftr-387	128	11	itemized	itemize	VERB
ftr-387	128	12	deduction.1	deduction.1	PROPN
ftr-387	128	13	3	3	NUM
ftr-387	128	14	miscellaneous	miscellaneous	ADJ
ftr-387	128	15	itemized	itemize	VERB
ftr-387	128	16	deductions	deduction	NOUN
ftr-387	128	17	are	be	AUX
ftr-387	128	18	deductible	deductible	ADJ
ftr-387	128	19	only	only	ADV
ftr-387	128	20	to	to	ADP
ftr-387	128	21	the	the	DET
ftr-387	128	22	extent	extent	NOUN
ftr-387	128	23	that	that	SCONJ
ftr-387	128	24	the	the	DET
ftr-387	128	25	aggregate	aggregate	NOUN
ftr-387	128	26	of	of	ADP
ftr-387	128	27	such	such	ADJ
ftr-387	128	28	deductions	deduction	NOUN
ftr-387	128	29	exceeds	exceed	VERB
ftr-387	128	30	2	2	NUM
ftr-387	128	31	%	%	NOUN
ftr-387	128	32	of	of	ADP
ftr-387	128	33	the	the	DET
ftr-387	128	34	taxpayer	taxpayer	NOUN
ftr-387	128	35	’s	’s	PART
ftr-387	128	36	adjusted	adjust	VERB
ftr-387	128	37	gross	gross	ADJ
ftr-387	128	38	income	income	NOUN
ftr-387	128	39	.	.	PUNCT
ftr-387	129	1	moreover	moreover	ADV
ftr-387	129	2	,	,	PUNCT
ftr-387	129	3	the	the	DET
ftr-387	129	4	amount	amount	NOUN
ftr-387	129	5	of	of	ADP
ftr-387	129	6	the	the	DET
ftr-387	129	7	deduction	deduction	NOUN
ftr-387	129	8	is	be	AUX
ftr-387	129	9	subject	subject	ADJ
ftr-387	129	10	to	to	ADP
ftr-387	129	11	the	the	DET
ftr-387	129	12	overall14	overall14	ADJ
ftr-387	129	13	limitation	limitation	NOUN
ftr-387	129	14	on	on	ADP
ftr-387	129	15	most	most	ADV
ftr-387	129	16	itemized	itemize	VERB
ftr-387	129	17	deductions	deduction	NOUN
ftr-387	129	18	imposed	impose	VERB
ftr-387	129	19	by	by	ADP
ftr-387	129	20	section	section	NOUN
ftr-387	129	21	68	68	NUM
ftr-387	129	22	.	.	PUNCT
ftr-387	130	1	in	in	ADP
ftr-387	130	2	the	the	DET
ftr-387	130	3	case	case	NOUN
ftr-387	130	4	of15	of15	PROPN
ftr-387	130	5	a	a	DET
ftr-387	130	6	large	large	ADJ
ftr-387	130	7	payment	payment	NOUN
ftr-387	130	8	,	,	PUNCT
ftr-387	130	9	such	such	ADJ
ftr-387	130	10	as	as	ADP
ftr-387	130	11	the	the	DET
ftr-387	130	12	amount	amount	NOUN
ftr-387	130	13	payable	payable	ADJ
ftr-387	130	14	under	under	ADP
ftr-387	130	15	beilein	beilein	PROPN
ftr-387	130	16	’s	’s	PART
ftr-387	130	17	contract	contract	NOUN
ftr-387	130	18	to	to	ADP
ftr-387	130	19	west	west	PROPN
ftr-387	130	20	virginia	virginia	PROPN
ftr-387	130	21	university	university	PROPN
ftr-387	130	22	,	,	PUNCT
ftr-387	130	23	those	those	DET
ftr-387	130	24	limitations	limitation	NOUN
ftr-387	130	25	are	be	AUX
ftr-387	130	26	not	not	PART
ftr-387	130	27	likely	likely	ADJ
ftr-387	130	28	to	to	PART
ftr-387	130	29	matter	matter	VERB
ftr-387	130	30	because	because	SCONJ
ftr-387	130	31	2007	2007	NUM
ftr-387	130	32	]	]	PUNCT
ftr-387	130	33	tax	tax	NOUN
ftr-387	130	34	consequences	consequence	NOUN
ftr-387	130	35	when	when	SCONJ
ftr-387	130	36	a	a	DET
ftr-387	130	37	new	new	ADJ
ftr-387	130	38	employer	employer	NOUN
ftr-387	130	39	bears	bear	VERB
ftr-387	130	40	the	the	DET
ftr-387	130	41	cost	cost	NOUN
ftr-387	130	42	545	545	NUM
ftr-387	130	43	16	16	NUM
ftr-387	130	44	.	.	PUNCT
ftr-387	131	1	irc	irc	PROPN
ftr-387	131	2	§	§	PROPN
ftr-387	131	3	56(b)(1)(a)(i	56(b)(1)(a)(i	NUM
ftr-387	131	4	)	)	PUNCT
ftr-387	131	5	.	.	PUNCT
ftr-387	132	1	17	17	NUM
ftr-387	132	2	.	.	PUNCT
ftr-387	132	3	to	to	PART
ftr-387	132	4	make	make	VERB
ftr-387	132	5	matters	matter	NOUN
ftr-387	132	6	worse	bad	ADJ
ftr-387	132	7	,	,	PUNCT
ftr-387	132	8	if	if	SCONJ
ftr-387	132	9	the	the	DET
ftr-387	132	10	employer	employer	NOUN
ftr-387	132	11	pays	pay	VERB
ftr-387	132	12	the	the	DET
ftr-387	132	13	tax	tax	NOUN
ftr-387	132	14	that	that	PRON
ftr-387	132	15	the	the	DET
ftr-387	132	16	employee	employee	NOUN
ftr-387	132	17	incurred	incur	VERB
ftr-387	132	18	from	from	ADP
ftr-387	132	19	the	the	DET
ftr-387	132	20	employer	employer	NOUN
ftr-387	132	21	’s	’s	PART
ftr-387	132	22	payment	payment	NOUN
ftr-387	132	23	of	of	ADP
ftr-387	132	24	the	the	DET
ftr-387	132	25	termination	termination	NOUN
ftr-387	132	26	fee	fee	NOUN
ftr-387	132	27	,	,	PUNCT
ftr-387	132	28	the	the	DET
ftr-387	132	29	payment	payment	NOUN
ftr-387	132	30	of	of	ADP
ftr-387	132	31	that	that	DET
ftr-387	132	32	tax	tax	NOUN
ftr-387	132	33	will	will	AUX
ftr-387	132	34	also	also	ADV
ftr-387	132	35	be	be	AUX
ftr-387	132	36	included	include	VERB
ftr-387	132	37	in	in	ADP
ftr-387	132	38	the	the	DET
ftr-387	132	39	employee	employee	NOUN
ftr-387	132	40	’s	’s	PART
ftr-387	132	41	gross	gross	ADJ
ftr-387	132	42	income	income	NOUN
ftr-387	132	43	.	.	PUNCT
ftr-387	133	1	old	old	ADJ
ftr-387	133	2	colony	colony	NOUN
ftr-387	133	3	trust	trust	PROPN
ftr-387	133	4	.	.	PUNCT
ftr-387	134	1	co.	co.	PROPN
ftr-387	135	1	v.	v.	ADP
ftr-387	135	2	comm’r	comm’r	PROPN
ftr-387	135	3	,	,	PUNCT
ftr-387	135	4	279	279	NUM
ftr-387	135	5	u.s	u.s	PROPN
ftr-387	135	6	.	.	PROPN
ftr-387	135	7	716	716	NUM
ftr-387	135	8	,	,	PUNCT
ftr-387	135	9	729	729	NUM
ftr-387	135	10	(	(	PUNCT
ftr-387	135	11	1929	1929	NUM
ftr-387	135	12	)	)	PUNCT
ftr-387	135	13	.	.	PUNCT
ftr-387	136	1	moreover	moreover	ADV
ftr-387	136	2	,	,	PUNCT
ftr-387	136	3	if	if	SCONJ
ftr-387	136	4	the	the	DET
ftr-387	136	5	employer	employer	NOUN
ftr-387	136	6	then	then	ADV
ftr-387	136	7	pays	pay	VERB
ftr-387	136	8	the	the	DET
ftr-387	136	9	income	income	NOUN
ftr-387	136	10	tax	tax	NOUN
ftr-387	136	11	due	due	ADP
ftr-387	136	12	on	on	ADP
ftr-387	136	13	its	its	PRON
ftr-387	136	14	payment	payment	NOUN
ftr-387	136	15	of	of	ADP
ftr-387	136	16	the	the	DET
ftr-387	136	17	employee	employee	NOUN
ftr-387	136	18	’s	’s	PART
ftr-387	136	19	tax	tax	NOUN
ftr-387	136	20	liability	liability	NOUN
ftr-387	136	21	,	,	PUNCT
ftr-387	136	22	that	that	DET
ftr-387	136	23	payment	payment	NOUN
ftr-387	136	24	also	also	ADV
ftr-387	136	25	will	will	AUX
ftr-387	136	26	be	be	AUX
ftr-387	136	27	included	include	VERB
ftr-387	136	28	in	in	ADP
ftr-387	136	29	the	the	DET
ftr-387	136	30	employee	employee	NOUN
ftr-387	136	31	’s	’s	PART
ftr-387	136	32	gross	gross	ADJ
ftr-387	136	33	income	income	NOUN
ftr-387	136	34	,	,	PUNCT
ftr-387	136	35	and	and	CCONJ
ftr-387	136	36	so	so	ADV
ftr-387	136	37	on	on	ADP
ftr-387	136	38	.	.	PUNCT
ftr-387	137	1	regs	regs	PROPN
ftr-387	137	2	.	.	PUNCT
ftr-387	138	1	§	§	PROPN
ftr-387	138	2	1.61	1.61	NUM
ftr-387	138	3	-	-	NUM
ftr-387	138	4	14(a	14(a	NUM
ftr-387	138	5	)	)	PUNCT
ftr-387	138	6	;	;	PUNCT
ftr-387	138	7	safe	safe	ADJ
ftr-387	138	8	harbor	harbor	NOUN
ftr-387	138	9	water	water	PROPN
ftr-387	138	10	power	power	PROPN
ftr-387	138	11	corp	corp	PROPN
ftr-387	138	12	.	.	PROPN
ftr-387	138	13	v.	v.	PROPN
ftr-387	138	14	u.s	u.s	PROPN
ftr-387	138	15	.	.	PROPN
ftr-387	138	16	,	,	PUNCT
ftr-387	138	17	303	303	NUM
ftr-387	138	18	f.2d	f.2d	ADP
ftr-387	138	19	928	928	NUM
ftr-387	138	20	(	(	PUNCT
ftr-387	138	21	ct	ct	PROPN
ftr-387	138	22	.	.	PUNCT
ftr-387	138	23	cl	cl	NOUN
ftr-387	138	24	.	.	PUNCT
ftr-387	138	25	1962	1962	NUM
ftr-387	138	26	)	)	PUNCT
ftr-387	138	27	.	.	PUNCT
ftr-387	139	1	18	18	NUM
ftr-387	139	2	.	.	PUNCT
ftr-387	139	3	regs	regs	PROPN
ftr-387	139	4	.	.	PUNCT
ftr-387	140	1	§	§	PROPN
ftr-387	140	2	1.62	1.62	NUM
ftr-387	140	3	-	-	SYM
ftr-387	140	4	1(c)(2	1(c)(2	NUM
ftr-387	140	5	)	)	PUNCT
ftr-387	140	6	.	.	PUNCT
ftr-387	141	1	miscellaneous	miscellaneous	ADJ
ftr-387	141	2	itemized	itemize	VERB
ftr-387	141	3	deductions	deduction	NOUN
ftr-387	141	4	are	be	AUX
ftr-387	141	5	not	not	PART
ftr-387	141	6	deductible	deductible	ADJ
ftr-387	141	7	at	at	ADV
ftr-387	141	8	all	all	ADV
ftr-387	141	9	for	for	ADP
ftr-387	141	10	purposes	purpose	NOUN
ftr-387	141	11	of	of	ADP
ftr-387	141	12	the	the	DET
ftr-387	141	13	alternative	alternative	ADJ
ftr-387	141	14	minimum	minimum	ADJ
ftr-387	141	15	tax	tax	NOUN
ftr-387	141	16	;	;	PUNCT
ftr-387	141	17	and	and	CCONJ
ftr-387	141	18	the	the	DET
ftr-387	141	19	presence	presence	NOUN
ftr-387	141	20	of	of	ADP
ftr-387	141	21	a	a	DET
ftr-387	141	22	large	large	ADJ
ftr-387	141	23	miscellaneous16	miscellaneous16	NOUN
ftr-387	141	24	itemized	itemize	VERB
ftr-387	141	25	deduction	deduction	NOUN
ftr-387	141	26	makes	make	VERB
ftr-387	141	27	it	it	PRON
ftr-387	141	28	a	a	DET
ftr-387	141	29	virtual	virtual	ADJ
ftr-387	141	30	certainty	certainty	NOUN
ftr-387	141	31	that	that	PRON
ftr-387	141	32	beilein	beilein	ADV
ftr-387	141	33	would	would	AUX
ftr-387	141	34	be	be	AUX
ftr-387	141	35	subject	subject	ADJ
ftr-387	141	36	to	to	ADP
ftr-387	141	37	taxation	taxation	NOUN
ftr-387	141	38	under	under	ADP
ftr-387	141	39	that	that	DET
ftr-387	141	40	system	system	NOUN
ftr-387	141	41	.	.	PUNCT
ftr-387	142	1	consequently	consequently	ADV
ftr-387	142	2	,	,	PUNCT
ftr-387	142	3	if	if	SCONJ
ftr-387	142	4	the	the	DET
ftr-387	142	5	employee	employee	NOUN
ftr-387	142	6	’s	’s	PART
ftr-387	142	7	deduction	deduction	NOUN
ftr-387	142	8	can	can	AUX
ftr-387	142	9	not	not	PART
ftr-387	142	10	be	be	AUX
ftr-387	142	11	excluded	exclude	VERB
ftr-387	142	12	from	from	ADP
ftr-387	142	13	the	the	DET
ftr-387	142	14	miscellaneous	miscellaneous	ADJ
ftr-387	142	15	itemized	itemize	VERB
ftr-387	142	16	deduction	deduction	NOUN
ftr-387	142	17	category	category	NOUN
ftr-387	142	18	,	,	PUNCT
ftr-387	142	19	the	the	DET
ftr-387	142	20	employee	employee	NOUN
ftr-387	142	21	will	will	AUX
ftr-387	142	22	derive	derive	VERB
ftr-387	142	23	little	little	ADJ
ftr-387	142	24	or	or	CCONJ
ftr-387	142	25	no	no	PRON
ftr-387	142	26	benefit	benefit	NOUN
ftr-387	142	27	from	from	ADP
ftr-387	142	28	it	it	PRON
ftr-387	142	29	.	.	PUNCT
ftr-387	143	1	if	if	SCONJ
ftr-387	143	2	the	the	DET
ftr-387	143	3	employer	employer	NOUN
ftr-387	143	4	’s	’s	PART
ftr-387	143	5	payment	payment	NOUN
ftr-387	143	6	of	of	ADP
ftr-387	143	7	the	the	DET
ftr-387	143	8	termination	termination	NOUN
ftr-387	143	9	fee	fee	NOUN
ftr-387	143	10	constitutes	constitute	VERB
ftr-387	143	11	gross	gross	ADJ
ftr-387	143	12	income	income	NOUN
ftr-387	143	13	to	to	ADP
ftr-387	143	14	the	the	DET
ftr-387	143	15	employee	employee	NOUN
ftr-387	143	16	,	,	PUNCT
ftr-387	143	17	the	the	DET
ftr-387	143	18	employee	employee	NOUN
ftr-387	143	19	will	will	AUX
ftr-387	143	20	incur	incur	VERB
ftr-387	143	21	a	a	DET
ftr-387	143	22	large	large	ADJ
ftr-387	143	23	tax	tax	NOUN
ftr-387	143	24	liability	liability	NOUN
ftr-387	143	25	since	since	SCONJ
ftr-387	143	26	little	little	ADJ
ftr-387	143	27	or	or	CCONJ
ftr-387	143	28	none	none	NOUN
ftr-387	143	29	of	of	ADP
ftr-387	143	30	his	his	PRON
ftr-387	143	31	deduction	deduction	NOUN
ftr-387	143	32	for	for	ADP
ftr-387	143	33	that	that	DET
ftr-387	143	34	payment	payment	NOUN
ftr-387	143	35	will	will	AUX
ftr-387	143	36	be	be	AUX
ftr-387	143	37	of	of	ADP
ftr-387	143	38	any	any	DET
ftr-387	143	39	use	use	NOUN
ftr-387	143	40	to	to	ADP
ftr-387	143	41	him.17	him.17	PROPN
ftr-387	143	42	contrary	contrary	NOUN
ftr-387	143	43	to	to	ADP
ftr-387	143	44	that	that	DET
ftr-387	143	45	unfavorable	unfavorable	ADJ
ftr-387	143	46	tax	tax	NOUN
ftr-387	143	47	situation	situation	NOUN
ftr-387	143	48	,	,	PUNCT
ftr-387	143	49	it	it	PRON
ftr-387	143	50	is	be	AUX
ftr-387	143	51	the	the	DET
ftr-387	143	52	view	view	NOUN
ftr-387	143	53	of	of	ADP
ftr-387	143	54	the	the	DET
ftr-387	143	55	authors	author	NOUN
ftr-387	143	56	that	that	PRON
ftr-387	143	57	the	the	DET
ftr-387	143	58	new	new	ADJ
ftr-387	143	59	employer	employer	NOUN
ftr-387	143	60	’s	’s	PART
ftr-387	143	61	payment	payment	NOUN
ftr-387	143	62	of	of	ADP
ftr-387	143	63	the	the	DET
ftr-387	143	64	termination	termination	NOUN
ftr-387	143	65	fee	fee	NOUN
ftr-387	143	66	that	that	PRON
ftr-387	143	67	the	the	DET
ftr-387	143	68	employee	employee	NOUN
ftr-387	143	69	owed	owe	VERB
ftr-387	143	70	will	will	AUX
ftr-387	143	71	not	not	PART
ftr-387	143	72	cause	cause	VERB
ftr-387	143	73	any	any	DET
ftr-387	143	74	tax	tax	NOUN
ftr-387	143	75	liability	liability	NOUN
ftr-387	143	76	to	to	ADP
ftr-387	143	77	the	the	DET
ftr-387	143	78	employee	employee	NOUN
ftr-387	143	79	.	.	PUNCT
ftr-387	144	1	there	there	PRON
ftr-387	144	2	are	be	VERB
ftr-387	144	3	two	two	NUM
ftr-387	144	4	independent	independent	ADJ
ftr-387	144	5	reasons	reason	NOUN
ftr-387	144	6	why	why	SCONJ
ftr-387	144	7	that	that	PRON
ftr-387	144	8	is	be	AUX
ftr-387	144	9	so	so	ADV
ftr-387	144	10	.	.	PUNCT
ftr-387	145	1	while	while	SCONJ
ftr-387	145	2	each	each	PRON
ftr-387	145	3	of	of	ADP
ftr-387	145	4	those	those	DET
ftr-387	145	5	reasons	reason	NOUN
ftr-387	145	6	can	can	AUX
ftr-387	145	7	be	be	AUX
ftr-387	145	8	questioned	question	VERB
ftr-387	145	9	,	,	PUNCT
ftr-387	145	10	if	if	SCONJ
ftr-387	145	11	either	either	DET
ftr-387	145	12	one	one	NUM
ftr-387	145	13	of	of	ADP
ftr-387	145	14	them	they	PRON
ftr-387	145	15	is	be	AUX
ftr-387	145	16	held	hold	VERB
ftr-387	145	17	to	to	PART
ftr-387	145	18	be	be	AUX
ftr-387	145	19	valid	valid	ADJ
ftr-387	145	20	,	,	PUNCT
ftr-387	145	21	the	the	DET
ftr-387	145	22	employee	employee	NOUN
ftr-387	145	23	will	will	AUX
ftr-387	145	24	not	not	PART
ftr-387	145	25	have	have	VERB
ftr-387	145	26	any	any	DET
ftr-387	145	27	tax	tax	NOUN
ftr-387	145	28	liability	liability	NOUN
ftr-387	145	29	.	.	PUNCT
ftr-387	146	1	2	2	X
ftr-387	146	2	.	.	X
ftr-387	146	3	the	the	DET
ftr-387	146	4	employee	employee	NOUN
ftr-387	146	5	’s	’s	PART
ftr-387	146	6	payment	payment	NOUN
ftr-387	146	7	or	or	CCONJ
ftr-387	146	8	constructive	constructive	ADJ
ftr-387	146	9	payment	payment	NOUN
ftr-387	146	10	constitutes	constitute	VERB
ftr-387	146	11	a	a	DET
ftr-387	146	12	nonitemized	nonitemized	ADJ
ftr-387	146	13	deduction	deduction	NOUN
ftr-387	146	14	a	a	DET
ftr-387	146	15	nonitemized	nonitemize	VERB
ftr-387	146	16	deduction	deduction	NOUN
ftr-387	146	17	is	be	AUX
ftr-387	146	18	one	one	NUM
ftr-387	146	19	that	that	PRON
ftr-387	146	20	is	be	AUX
ftr-387	146	21	taken	take	VERB
ftr-387	146	22	into	into	ADP
ftr-387	146	23	account	account	NOUN
ftr-387	146	24	in	in	ADP
ftr-387	146	25	determining	determine	VERB
ftr-387	146	26	adjusted	adjust	VERB
ftr-387	146	27	gross	gross	ADJ
ftr-387	146	28	income	income	NOUN
ftr-387	146	29	(	(	PUNCT
ftr-387	146	30	agi	agi	NOUN
ftr-387	146	31	)	)	PUNCT
ftr-387	146	32	and	and	CCONJ
ftr-387	146	33	so	so	ADV
ftr-387	146	34	is	be	AUX
ftr-387	146	35	fully	fully	ADV
ftr-387	146	36	deductible	deductible	ADJ
ftr-387	146	37	under	under	ADP
ftr-387	146	38	both	both	CCONJ
ftr-387	146	39	the	the	DET
ftr-387	146	40	regular	regular	ADJ
ftr-387	146	41	and	and	CCONJ
ftr-387	146	42	the	the	DET
ftr-387	146	43	alternative	alternative	ADJ
ftr-387	146	44	income	income	NOUN
ftr-387	146	45	tax	tax	NOUN
ftr-387	146	46	systems	system	NOUN
ftr-387	146	47	.	.	PUNCT
ftr-387	147	1	none	none	NOUN
ftr-387	147	2	of	of	ADP
ftr-387	147	3	the	the	DET
ftr-387	147	4	limitations	limitation	NOUN
ftr-387	147	5	that	that	PRON
ftr-387	147	6	are	be	AUX
ftr-387	147	7	imposed	impose	VERB
ftr-387	147	8	on	on	ADP
ftr-387	147	9	itemized	itemize	VERB
ftr-387	147	10	deductions	deduction	NOUN
ftr-387	147	11	is	be	AUX
ftr-387	147	12	applicable	applicable	ADJ
ftr-387	147	13	to	to	ADP
ftr-387	147	14	it	it	PRON
ftr-387	147	15	.	.	PUNCT
ftr-387	148	1	in	in	ADP
ftr-387	148	2	the	the	DET
ftr-387	148	3	beilein	beilein	ADJ
ftr-387	148	4	type	type	NOUN
ftr-387	148	5	situation	situation	NOUN
ftr-387	148	6	,	,	PUNCT
ftr-387	148	7	the	the	DET
ftr-387	148	8	employee	employee	NOUN
ftr-387	148	9	is	be	AUX
ftr-387	148	10	reimbursed	reimburse	VERB
ftr-387	148	11	by	by	ADP
ftr-387	148	12	the	the	DET
ftr-387	148	13	new	new	ADJ
ftr-387	148	14	employer	employer	NOUN
ftr-387	148	15	for	for	ADP
ftr-387	148	16	his	his	PRON
ftr-387	148	17	payment	payment	NOUN
ftr-387	148	18	(	(	PUNCT
ftr-387	148	19	or	or	CCONJ
ftr-387	148	20	constructive	constructive	ADJ
ftr-387	148	21	payment	payment	NOUN
ftr-387	148	22	)	)	PUNCT
ftr-387	148	23	of	of	ADP
ftr-387	148	24	the	the	DET
ftr-387	148	25	buy	buy	NOUN
ftr-387	148	26	out	out	ADP
ftr-387	148	27	.	.	PUNCT
ftr-387	149	1	as	as	SCONJ
ftr-387	149	2	noted	note	VERB
ftr-387	149	3	above	above	ADV
ftr-387	149	4	,	,	PUNCT
ftr-387	149	5	the	the	DET
ftr-387	149	6	payment	payment	NOUN
ftr-387	149	7	qualifies	qualify	VERB
ftr-387	149	8	as	as	ADP
ftr-387	149	9	an	an	DET
ftr-387	149	10	employee	employee	NOUN
ftr-387	149	11	business	business	NOUN
ftr-387	149	12	expense	expense	NOUN
ftr-387	149	13	that	that	PRON
ftr-387	149	14	is	be	AUX
ftr-387	149	15	deductible	deductible	ADJ
ftr-387	149	16	under	under	ADP
ftr-387	149	17	section	section	NOUN
ftr-387	149	18	162	162	NUM
ftr-387	149	19	;	;	PUNCT
ftr-387	149	20	and	and	CCONJ
ftr-387	149	21	,	,	PUNCT
ftr-387	149	22	unless	unless	SCONJ
ftr-387	149	23	reimbursed	reimburse	VERB
ftr-387	149	24	by	by	ADP
ftr-387	149	25	the	the	DET
ftr-387	149	26	employer	employer	NOUN
ftr-387	149	27	,	,	PUNCT
ftr-387	149	28	the	the	DET
ftr-387	149	29	deduction	deduction	NOUN
ftr-387	149	30	will	will	AUX
ftr-387	149	31	be	be	AUX
ftr-387	149	32	a	a	DET
ftr-387	149	33	miscellaneous	miscellaneous	ADJ
ftr-387	149	34	itemized	itemize	VERB
ftr-387	149	35	deduction	deduction	NOUN
ftr-387	149	36	.	.	PUNCT
ftr-387	150	1	however	however	ADV
ftr-387	150	2	,	,	PUNCT
ftr-387	150	3	if	if	SCONJ
ftr-387	150	4	reimbursed	reimburse	VERB
ftr-387	150	5	by	by	ADP
ftr-387	150	6	the	the	DET
ftr-387	150	7	employer	employer	NOUN
ftr-387	150	8	under	under	ADP
ftr-387	150	9	a	a	DET
ftr-387	150	10	reimbursement	reimbursement	NOUN
ftr-387	150	11	arrangement	arrangement	NOUN
ftr-387	150	12	,	,	PUNCT
ftr-387	150	13	the	the	DET
ftr-387	150	14	payment	payment	NOUN
ftr-387	150	15	or	or	CCONJ
ftr-387	150	16	constructive	constructive	ADJ
ftr-387	150	17	payment	payment	NOUN
ftr-387	150	18	of	of	ADP
ftr-387	150	19	the	the	DET
ftr-387	150	20	employee	employee	NOUN
ftr-387	150	21	will	will	AUX
ftr-387	150	22	constitute	constitute	VERB
ftr-387	150	23	a	a	DET
ftr-387	150	24	nonitemized	nonitemized	ADJ
ftr-387	150	25	deduction	deduction	NOUN
ftr-387	150	26	under	under	ADP
ftr-387	150	27	section	section	NOUN
ftr-387	150	28	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-387	150	29	)	)	PUNCT
ftr-387	150	30	if	if	SCONJ
ftr-387	150	31	certain	certain	ADJ
ftr-387	150	32	conditions	condition	NOUN
ftr-387	150	33	are	be	AUX
ftr-387	150	34	satisfied	satisfied	ADJ
ftr-387	150	35	.	.	PUNCT
ftr-387	151	1	let	let	VERB
ftr-387	151	2	us	we	PRON
ftr-387	151	3	consider	consider	VERB
ftr-387	151	4	those18	those18	NOUN
ftr-387	151	5	conditions	condition	NOUN
ftr-387	151	6	.	.	PUNCT
ftr-387	152	1	for	for	ADP
ftr-387	152	2	an	an	DET
ftr-387	152	3	employee	employee	NOUN
ftr-387	152	4	business	business	NOUN
ftr-387	152	5	expense	expense	NOUN
ftr-387	152	6	to	to	PART
ftr-387	152	7	qualify	qualify	VERB
ftr-387	152	8	for	for	ADP
ftr-387	152	9	nonitemization	nonitemization	NOUN
ftr-387	152	10	treatment	treatment	NOUN
ftr-387	152	11	,	,	PUNCT
ftr-387	152	12	the	the	DET
ftr-387	152	13	statute	statute	NOUN
ftr-387	152	14	requires	require	VERB
ftr-387	152	15	that	that	SCONJ
ftr-387	152	16	the	the	DET
ftr-387	152	17	expense	expense	NOUN
ftr-387	152	18	be	be	AUX
ftr-387	152	19	incurred	incur	VERB
ftr-387	152	20	in	in	ADP
ftr-387	152	21	connection	connection	NOUN
ftr-387	152	22	with	with	ADP
ftr-387	152	23	546	546	NUM
ftr-387	152	24	florida	florida	PROPN
ftr-387	152	25	tax	tax	NOUN
ftr-387	152	26	review	review	NOUN
ftr-387	153	1	[	[	X
ftr-387	153	2	vol.8:5	vol.8:5	NOUN
ftr-387	153	3	19	19	NUM
ftr-387	153	4	.	.	PUNCT
ftr-387	153	5	irc	irc	PROPN
ftr-387	153	6	§	§	PROPN
ftr-387	153	7	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-387	153	8	)	)	PUNCT
ftr-387	153	9	.	.	PUNCT
ftr-387	154	1	20	20	NUM
ftr-387	154	2	.	.	PUNCT
ftr-387	154	3	regs	regs	PROPN
ftr-387	154	4	.	.	PUNCT
ftr-387	155	1	§	§	PROPN
ftr-387	155	2	1.62	1.62	NUM
ftr-387	155	3	-	-	PUNCT
ftr-387	155	4	2(b	2(b	NUM
ftr-387	155	5	)	)	PUNCT
ftr-387	155	6	.	.	PUNCT
ftr-387	156	1	that	that	DET
ftr-387	156	2	same	same	ADJ
ftr-387	156	3	restriction	restriction	NOUN
ftr-387	156	4	is	be	AUX
ftr-387	156	5	stated	state	VERB
ftr-387	156	6	in	in	ADP
ftr-387	156	7	regulations	regulation	NOUN
ftr-387	156	8	involving	involve	VERB
ftr-387	156	9	related	relate	VERB
ftr-387	156	10	statutory	statutory	ADJ
ftr-387	156	11	provisions	provision	NOUN
ftr-387	156	12	.	.	PUNCT
ftr-387	157	1	see	see	VERB
ftr-387	157	2	generally	generally	ADV
ftr-387	157	3	regs	reg	NOUN
ftr-387	157	4	.	.	PUNCT
ftr-387	158	1	§	§	PROPN
ftr-387	158	2	§	§	PROPN
ftr-387	158	3	1.132	1.132	NUM
ftr-387	158	4	-	-	PUNCT
ftr-387	158	5	5(a)(2)(i	5(a)(2)(i	NUM
ftr-387	158	6	)	)	PUNCT
ftr-387	158	7	(	(	PUNCT
ftr-387	158	8	involving	involve	VERB
ftr-387	158	9	working	work	VERB
ftr-387	158	10	condition	condition	NOUN
ftr-387	158	11	fringe	fringe	NOUN
ftr-387	158	12	benefits	benefit	NOUN
ftr-387	158	13	)	)	PUNCT
ftr-387	158	14	,	,	PUNCT
ftr-387	158	15	31.3121(a)-1(h	31.3121(a)-1(h	NUM
ftr-387	158	16	)	)	PUNCT
ftr-387	158	17	(	(	PUNCT
ftr-387	158	18	involving	involve	VERB
ftr-387	158	19	fica	fica	PROPN
ftr-387	158	20	taxes	taxis	NOUN
ftr-387	158	21	)	)	PUNCT
ftr-387	158	22	,	,	PUNCT
ftr-387	158	23	and	and	CCONJ
ftr-387	158	24	31.3401(a)1(b)(2	31.3401(a)1(b)(2	NUM
ftr-387	158	25	)	)	PUNCT
ftr-387	159	1	(	(	PUNCT
ftr-387	159	2	involving	involve	VERB
ftr-387	159	3	withholding	withhold	VERB
ftr-387	159	4	taxes	taxis	NOUN
ftr-387	159	5	)	)	PUNCT
ftr-387	159	6	.	.	PUNCT
ftr-387	160	1	21	21	NUM
ftr-387	160	2	.	.	X
ftr-387	161	1	see	see	VERB
ftr-387	161	2	leandra	leandra	PROPN
ftr-387	161	3	lederman	lederman	PROPN
ftr-387	161	4	,	,	PUNCT
ftr-387	161	5	statutory	statutory	ADJ
ftr-387	161	6	speed	speed	NOUN
ftr-387	161	7	bumps	bump	NOUN
ftr-387	161	8	:	:	PUNCT
ftr-387	161	9	the	the	DET
ftr-387	161	10	role	role	NOUN
ftr-387	161	11	third	third	ADJ
ftr-387	161	12	parties	party	NOUN
ftr-387	161	13	play	play	VERB
ftr-387	161	14	in	in	ADP
ftr-387	161	15	tax	tax	NOUN
ftr-387	161	16	compliance	compliance	NOUN
ftr-387	161	17	,	,	PUNCT
ftr-387	161	18	60	60	NUM
ftr-387	161	19	stanford	stanford	PROPN
ftr-387	161	20	l.	l.	PROPN
ftr-387	161	21	rev	rev	PROPN
ftr-387	161	22	.	.	PUNCT
ftr-387	162	1	(	(	PUNCT
ftr-387	162	2	forthcoming	forthcoming	ADJ
ftr-387	162	3	2007	2007	NUM
ftr-387	162	4	)	)	PUNCT
ftr-387	162	5	.	.	PUNCT
ftr-387	163	1	22	22	NUM
ftr-387	163	2	.	.	PUNCT
ftr-387	164	1	the	the	DET
ftr-387	164	2	miscellaneous	miscellaneous	ADJ
ftr-387	164	3	itemized	itemize	VERB
ftr-387	164	4	deduction	deduction	NOUN
ftr-387	164	5	concept	concept	NOUN
ftr-387	164	6	was	be	AUX
ftr-387	164	7	added	add	VERB
ftr-387	164	8	to	to	ADP
ftr-387	164	9	the	the	DET
ftr-387	164	10	code	code	NOUN
ftr-387	164	11	by	by	ADP
ftr-387	164	12	the	the	DET
ftr-387	164	13	tax	tax	NOUN
ftr-387	164	14	reform	reform	NOUN
ftr-387	164	15	act	act	NOUN
ftr-387	164	16	of	of	ADP
ftr-387	164	17	1986	1986	NUM
ftr-387	164	18	,	,	PUNCT
ftr-387	164	19	pub	pub	NOUN
ftr-387	164	20	.	.	PUNCT
ftr-387	165	1	l.	l.	PROPN
ftr-387	165	2	no	no	INTJ
ftr-387	165	3	.	.	PROPN
ftr-387	166	1	99	99	NUM
ftr-387	166	2	-	-	SYM
ftr-387	166	3	514	514	NUM
ftr-387	166	4	,	,	PUNCT
ftr-387	166	5	§	§	PROPN
ftr-387	166	6	132	132	NUM
ftr-387	166	7	,	,	PUNCT
ftr-387	166	8	100	100	NUM
ftr-387	166	9	stat	stat	NOUN
ftr-387	166	10	.	.	PUNCT
ftr-387	167	1	2085	2085	NUM
ftr-387	167	2	,	,	PUNCT
ftr-387	167	3	2113	2113	NUM
ftr-387	167	4	-	-	SYM
ftr-387	167	5	16	16	NUM
ftr-387	167	6	(	(	PUNCT
ftr-387	167	7	1986	1986	NUM
ftr-387	167	8	)	)	PUNCT
ftr-387	167	9	.	.	PUNCT
ftr-387	168	1	in	in	ADP
ftr-387	168	2	the	the	DET
ftr-387	168	3	general	general	ADJ
ftr-387	168	4	explanation	explanation	NOUN
ftr-387	168	5	provided	provide	VERB
ftr-387	168	6	by	by	ADP
ftr-387	168	7	the	the	DET
ftr-387	168	8	staff	staff	NOUN
ftr-387	168	9	of	of	ADP
ftr-387	168	10	the	the	DET
ftr-387	168	11	joint	joint	ADJ
ftr-387	168	12	committee	committee	NOUN
ftr-387	168	13	(	(	PUNCT
ftr-387	168	14	the	the	DET
ftr-387	168	15	socalled	socalled	ADJ
ftr-387	168	16	blue	blue	ADJ
ftr-387	168	17	book	book	NOUN
ftr-387	168	18	)	)	PUNCT
ftr-387	168	19	for	for	ADP
ftr-387	168	20	that	that	DET
ftr-387	168	21	act	act	NOUN
ftr-387	168	22	,	,	PUNCT
ftr-387	168	23	the	the	DET
ftr-387	168	24	staff	staff	NOUN
ftr-387	168	25	said	say	VERB
ftr-387	168	26	:	:	PUNCT
ftr-387	168	27	“	"	PUNCT
ftr-387	168	28	congress	congress	PROPN
ftr-387	168	29	concluded	conclude	VERB
ftr-387	168	30	that	that	SCONJ
ftr-387	168	31	the	the	DET
ftr-387	168	32	prior	prior	ADJ
ftr-387	168	33	-	-	PUNCT
ftr-387	168	34	law	law	NOUN
ftr-387	168	35	treatment	treatment	NOUN
ftr-387	168	36	of	of	ADP
ftr-387	168	37	employee	employee	NOUN
ftr-387	168	38	business	business	NOUN
ftr-387	168	39	expenses	expense	NOUN
ftr-387	168	40	.	.	PUNCT
ftr-387	168	41	.	.	PUNCT
ftr-387	168	42	.	.	PUNCT
ftr-387	169	1	have	have	VERB
ftr-387	169	2	characteristics	characteristic	NOUN
ftr-387	169	3	of	of	ADP
ftr-387	169	4	voluntary	voluntary	ADJ
ftr-387	169	5	personal	personal	ADJ
ftr-387	169	6	expenditures	expenditure	NOUN
ftr-387	169	7	.	.	PUNCT
ftr-387	169	8	.	.	PUNCT
ftr-387	169	9	.	.	PUNCT
ftr-387	169	10	.	.	PUNCT
ftr-387	170	1	the	the	DET
ftr-387	170	2	use	use	NOUN
ftr-387	170	3	of	of	ADP
ftr-387	170	4	a	a	DET
ftr-387	170	5	deduction	deduction	NOUN
ftr-387	170	6	floor	floor	NOUN
ftr-387	170	7	also	also	ADV
ftr-387	170	8	takes	take	VERB
ftr-387	170	9	into	into	ADP
ftr-387	170	10	account	account	NOUN
ftr-387	170	11	that	that	SCONJ
ftr-387	170	12	some	some	DET
ftr-387	170	13	miscellaneous	miscellaneous	ADJ
ftr-387	170	14	expenses	expense	NOUN
ftr-387	170	15	are	be	AUX
ftr-387	170	16	sufficiently	sufficiently	ADV
ftr-387	170	17	personal	personal	ADJ
ftr-387	170	18	in	in	ADP
ftr-387	170	19	nature	nature	NOUN
ftr-387	170	20	that	that	SCONJ
ftr-387	170	21	they	they	PRON
ftr-387	170	22	would	would	AUX
ftr-387	170	23	be	be	AUX
ftr-387	170	24	incurred	incur	VERB
ftr-387	170	25	apart	apart	ADV
ftr-387	170	26	from	from	ADP
ftr-387	170	27	any	any	DET
ftr-387	170	28	business	business	NOUN
ftr-387	170	29	or	or	CCONJ
ftr-387	170	30	investment	investment	NOUN
ftr-387	170	31	activities	activity	NOUN
ftr-387	170	32	of	of	ADP
ftr-387	170	33	the	the	DET
ftr-387	170	34	taxpayer	taxpayer	NOUN
ftr-387	170	35	.	.	PUNCT
ftr-387	170	36	”	"	PUNCT
ftr-387	171	1	staff	staff	NOUN
ftr-387	171	2	of	of	ADP
ftr-387	171	3	the	the	DET
ftr-387	171	4	joint	joint	ADJ
ftr-387	171	5	comm	comm	NOUN
ftr-387	171	6	.	.	PUNCT
ftr-387	172	1	on	on	ADP
ftr-387	172	2	tax’n	tax’n	NUM
ftr-387	172	3	,	,	PUNCT
ftr-387	172	4	100th	100th	ADJ
ftr-387	172	5	cong	cong	NOUN
ftr-387	172	6	.	.	PUNCT
ftr-387	172	7	,	,	PUNCT
ftr-387	172	8	1st	1st	ADJ
ftr-387	172	9	sess	sess	NOUN
ftr-387	172	10	.	.	PUNCT
ftr-387	172	11	,	,	PUNCT
ftr-387	172	12	general	general	ADJ
ftr-387	172	13	explanation	explanation	NOUN
ftr-387	172	14	of	of	ADP
ftr-387	172	15	the	the	DET
ftr-387	172	16	tax	tax	NOUN
ftr-387	172	17	reform	reform	NOUN
ftr-387	172	18	act	act	NOUN
ftr-387	172	19	of	of	ADP
ftr-387	172	20	1986	1986	NUM
ftr-387	172	21	78	78	NUM
ftr-387	172	22	-	-	SYM
ftr-387	172	23	79	79	NUM
ftr-387	172	24	(	(	PUNCT
ftr-387	172	25	comm	comm	NOUN
ftr-387	172	26	.	.	PUNCT
ftr-387	173	1	print	print	NOUN
ftr-387	173	2	1987	1987	NUM
ftr-387	173	3	)	)	PUNCT
ftr-387	173	4	.	.	PUNCT
ftr-387	174	1	the	the	DET
ftr-387	174	2	performance	performance	NOUN
ftr-387	174	3	of	of	ADP
ftr-387	174	4	services	service	NOUN
ftr-387	174	5	as	as	ADP
ftr-387	174	6	an	an	DET
ftr-387	174	7	employee	employee	NOUN
ftr-387	174	8	under	under	ADP
ftr-387	174	9	a	a	DET
ftr-387	174	10	reimbursement	reimbursement	NOUN
ftr-387	174	11	plan	plan	NOUN
ftr-387	174	12	with	with	ADP
ftr-387	174	13	his	his	PRON
ftr-387	174	14	employer	employer	NOUN
ftr-387	174	15	and	and	CCONJ
ftr-387	174	16	that	that	SCONJ
ftr-387	174	17	the	the	DET
ftr-387	174	18	expense	expense	NOUN
ftr-387	174	19	be	be	AUX
ftr-387	174	20	deductible	deductible	ADJ
ftr-387	174	21	by	by	ADP
ftr-387	174	22	the	the	DET
ftr-387	174	23	employee	employee	NOUN
ftr-387	174	24	under	under	ADP
ftr-387	174	25	one	one	NUM
ftr-387	174	26	of	of	ADP
ftr-387	174	27	the	the	DET
ftr-387	174	28	provisions	provision	NOUN
ftr-387	174	29	in	in	ADP
ftr-387	174	30	sections	section	NOUN
ftr-387	174	31	161	161	NUM
ftr-387	174	32	to	to	ADP
ftr-387	174	33	199	199	NUM
ftr-387	174	34	.	.	PUNCT
ftr-387	175	1	the	the	DET
ftr-387	175	2	problem	problem	NOUN
ftr-387	175	3	with	with	ADP
ftr-387	175	4	applying	apply	VERB
ftr-387	175	5	that19	that19	NOUN
ftr-387	175	6	provision	provision	NOUN
ftr-387	175	7	to	to	PART
ftr-387	175	8	beilein	beilein	PROPN
ftr-387	175	9	’s	’s	PART
ftr-387	175	10	situation	situation	NOUN
ftr-387	175	11	is	be	AUX
ftr-387	175	12	that	that	SCONJ
ftr-387	175	13	the	the	DET
ftr-387	175	14	services	service	NOUN
ftr-387	175	15	for	for	ADP
ftr-387	175	16	which	which	PRON
ftr-387	175	17	the	the	DET
ftr-387	175	18	expense	expense	NOUN
ftr-387	175	19	was	be	AUX
ftr-387	175	20	incurred	incur	VERB
ftr-387	175	21	were	be	AUX
ftr-387	175	22	services	service	NOUN
ftr-387	175	23	to	to	ADP
ftr-387	175	24	a	a	DET
ftr-387	175	25	different	different	ADJ
ftr-387	175	26	employer	employer	NOUN
ftr-387	175	27	than	than	ADP
ftr-387	175	28	the	the	DET
ftr-387	175	29	one	one	NOUN
ftr-387	175	30	who	who	PRON
ftr-387	175	31	makes	make	VERB
ftr-387	175	32	the	the	DET
ftr-387	175	33	reimbursement	reimbursement	NOUN
ftr-387	175	34	.	.	PUNCT
ftr-387	176	1	can	can	AUX
ftr-387	176	2	the	the	DET
ftr-387	176	3	provision	provision	NOUN
ftr-387	176	4	apply	apply	VERB
ftr-387	176	5	in	in	ADP
ftr-387	176	6	that	that	DET
ftr-387	176	7	circumstance	circumstance	NOUN
ftr-387	176	8	?	?	PUNCT
ftr-387	177	1	treasury	treasury	NOUN
ftr-387	177	2	regulation	regulation	NOUN
ftr-387	177	3	section	section	NOUN
ftr-387	177	4	1.62	1.62	NUM
ftr-387	177	5	-	-	SYM
ftr-387	177	6	2(b	2(b	NUM
ftr-387	177	7	)	)	PUNCT
ftr-387	177	8	indicates	indicate	VERB
ftr-387	177	9	that	that	SCONJ
ftr-387	177	10	the	the	DET
ftr-387	177	11	services	service	NOUN
ftr-387	177	12	must	must	AUX
ftr-387	177	13	be	be	AUX
ftr-387	177	14	provided	provide	VERB
ftr-387	177	15	by	by	ADP
ftr-387	177	16	the	the	DET
ftr-387	177	17	employee	employee	NOUN
ftr-387	177	18	in	in	ADP
ftr-387	177	19	his	his	PRON
ftr-387	177	20	capacity	capacity	NOUN
ftr-387	177	21	as	as	ADP
ftr-387	177	22	an	an	DET
ftr-387	177	23	employee	employee	NOUN
ftr-387	177	24	of	of	ADP
ftr-387	177	25	the	the	DET
ftr-387	177	26	employer	employer	NOUN
ftr-387	177	27	who	who	PRON
ftr-387	177	28	is	be	AUX
ftr-387	177	29	reimbursing	reimburse	VERB
ftr-387	177	30	the	the	DET
ftr-387	177	31	costs	cost	NOUN
ftr-387	177	32	.	.	PUNCT
ftr-387	178	1	the	the	DET
ftr-387	178	2	question	question	NOUN
ftr-387	178	3	is	be	AUX
ftr-387	178	4	how	how	SCONJ
ftr-387	178	5	strictly	strictly	ADV
ftr-387	178	6	that	that	DET
ftr-387	178	7	requirement20	requirement20	NOUN
ftr-387	178	8	should	should	AUX
ftr-387	178	9	be	be	AUX
ftr-387	178	10	construed	construe	VERB
ftr-387	178	11	.	.	PUNCT
ftr-387	179	1	before	before	ADP
ftr-387	179	2	answering	answer	VERB
ftr-387	179	3	that	that	DET
ftr-387	179	4	question	question	NOUN
ftr-387	179	5	,	,	PUNCT
ftr-387	179	6	one	one	PRON
ftr-387	179	7	should	should	AUX
ftr-387	179	8	consider	consider	VERB
ftr-387	179	9	what	what	PRON
ftr-387	179	10	rationale	rationale	NOUN
ftr-387	179	11	could	could	AUX
ftr-387	179	12	explain	explain	VERB
ftr-387	179	13	why	why	SCONJ
ftr-387	179	14	congress	congress	PROPN
ftr-387	179	15	has	have	AUX
ftr-387	179	16	chosen	choose	VERB
ftr-387	179	17	to	to	PART
ftr-387	179	18	provide	provide	VERB
ftr-387	179	19	nonitemized	nonitemized	ADJ
ftr-387	179	20	treatment	treatment	NOUN
ftr-387	179	21	only	only	ADV
ftr-387	179	22	for	for	ADP
ftr-387	179	23	reimbursed	reimburse	VERB
ftr-387	179	24	employee	employee	NOUN
ftr-387	179	25	expenses	expense	NOUN
ftr-387	179	26	while	while	SCONJ
ftr-387	179	27	subjecting	subject	VERB
ftr-387	179	28	the	the	DET
ftr-387	179	29	deduction	deduction	NOUN
ftr-387	179	30	of	of	ADP
ftr-387	179	31	unreimbursed	unreimburse	VERB
ftr-387	179	32	employee	employee	NOUN
ftr-387	179	33	expenses	expense	NOUN
ftr-387	179	34	to	to	ADP
ftr-387	179	35	such	such	ADJ
ftr-387	179	36	severe	severe	ADJ
ftr-387	179	37	restrictions	restriction	NOUN
ftr-387	179	38	.	.	PUNCT
ftr-387	180	1	why	why	SCONJ
ftr-387	180	2	is	be	AUX
ftr-387	180	3	an	an	DET
ftr-387	180	4	employee	employee	NOUN
ftr-387	180	5	expense	expense	NOUN
ftr-387	180	6	that	that	PRON
ftr-387	180	7	is	be	AUX
ftr-387	180	8	reimbursed	reimburse	VERB
ftr-387	180	9	by	by	ADP
ftr-387	180	10	an	an	DET
ftr-387	180	11	employer	employer	NOUN
ftr-387	180	12	treated	treat	VERB
ftr-387	180	13	so	so	ADV
ftr-387	180	14	much	much	ADV
ftr-387	180	15	more	more	ADV
ftr-387	180	16	favorably	favorably	ADV
ftr-387	180	17	than	than	ADP
ftr-387	180	18	an	an	DET
ftr-387	180	19	identical	identical	ADJ
ftr-387	180	20	expense	expense	NOUN
ftr-387	180	21	that	that	PRON
ftr-387	180	22	is	be	AUX
ftr-387	180	23	not	not	PART
ftr-387	180	24	reimbursed	reimburse	VERB
ftr-387	180	25	?	?	PUNCT
ftr-387	181	1	there	there	PRON
ftr-387	181	2	seems	seem	VERB
ftr-387	181	3	to	to	PART
ftr-387	181	4	be	be	AUX
ftr-387	181	5	only	only	ADV
ftr-387	181	6	one	one	NUM
ftr-387	181	7	possible	possible	ADJ
ftr-387	181	8	reason	reason	NOUN
ftr-387	181	9	for	for	ADP
ftr-387	181	10	such	such	ADJ
ftr-387	181	11	dramatically	dramatically	ADV
ftr-387	181	12	different	different	ADJ
ftr-387	181	13	tax	tax	NOUN
ftr-387	181	14	treatments	treatment	NOUN
ftr-387	181	15	of	of	ADP
ftr-387	181	16	identical	identical	ADJ
ftr-387	181	17	expenditures	expenditure	NOUN
ftr-387	181	18	.	.	PUNCT
ftr-387	182	1	the	the	DET
ftr-387	182	2	employer	employer	NOUN
ftr-387	182	3	’s	’s	PART
ftr-387	182	4	reimbursement	reimbursement	NOUN
ftr-387	182	5	provides	provide	VERB
ftr-387	182	6	a	a	DET
ftr-387	182	7	third	third	ADJ
ftr-387	182	8	party	party	NOUN
ftr-387	182	9	verification	verification	NOUN
ftr-387	182	10	that	that	PRON
ftr-387	182	11	the	the	DET
ftr-387	182	12	expenditure	expenditure	NOUN
ftr-387	182	13	had	have	VERB
ftr-387	182	14	legitimate	legitimate	ADJ
ftr-387	182	15	business	business	NOUN
ftr-387	182	16	purposes	purpose	NOUN
ftr-387	182	17	.	.	PUNCT
ftr-387	183	1	presumably	presumably	ADV
ftr-387	183	2	,	,	PUNCT
ftr-387	183	3	congress	congress	PROPN
ftr-387	183	4	is	be	AUX
ftr-387	183	5	concerned	concerned	ADJ
ftr-387	183	6	that	that	SCONJ
ftr-387	183	7	an21	an21	PROPN
ftr-387	183	8	employee	employee	NOUN
ftr-387	183	9	might	might	AUX
ftr-387	183	10	claim	claim	VERB
ftr-387	183	11	a	a	DET
ftr-387	183	12	business	business	NOUN
ftr-387	183	13	purpose	purpose	NOUN
ftr-387	183	14	for	for	ADP
ftr-387	183	15	what	what	PRON
ftr-387	183	16	was	be	AUX
ftr-387	183	17	primarily	primarily	ADV
ftr-387	183	18	a	a	DET
ftr-387	183	19	personal	personal	ADJ
ftr-387	183	20	expenditure	expenditure	NOUN
ftr-387	183	21	,	,	PUNCT
ftr-387	183	22	and	and	CCONJ
ftr-387	183	23	so	so	ADV
ftr-387	183	24	it	it	PRON
ftr-387	183	25	severely	severely	ADV
ftr-387	183	26	restricted	restrict	VERB
ftr-387	183	27	the	the	DET
ftr-387	183	28	deductions	deduction	NOUN
ftr-387	183	29	for	for	ADP
ftr-387	183	30	such	such	ADJ
ftr-387	183	31	expenses	expense	NOUN
ftr-387	183	32	unless	unless	SCONJ
ftr-387	183	33	they	they	PRON
ftr-387	183	34	were	be	AUX
ftr-387	183	35	verified	verify	VERB
ftr-387	183	36	by	by	ADP
ftr-387	183	37	an	an	DET
ftr-387	183	38	employer	employer	NOUN
ftr-387	183	39	’s	’	VERB
ftr-387	183	40	having	having	AUX
ftr-387	183	41	determined	determine	VERB
ftr-387	183	42	that	that	SCONJ
ftr-387	183	43	they	they	PRON
ftr-387	183	44	were	be	AUX
ftr-387	183	45	sufficiently	sufficiently	ADV
ftr-387	183	46	beneficial	beneficial	ADJ
ftr-387	183	47	to	to	ADP
ftr-387	183	48	its	its	PRON
ftr-387	183	49	business	business	NOUN
ftr-387	183	50	to	to	PART
ftr-387	183	51	warrant	warrant	VERB
ftr-387	183	52	its	its	PRON
ftr-387	183	53	bearing	bear	VERB
ftr-387	183	54	the	the	DET
ftr-387	183	55	cost	cost	NOUN
ftr-387	183	56	.	.	PUNCT
ftr-387	184	1	one22	one22	NOUN
ftr-387	184	2	might	might	AUX
ftr-387	184	3	question	question	VERB
ftr-387	184	4	the	the	DET
ftr-387	184	5	appropriateness	appropriateness	NOUN
ftr-387	184	6	of	of	ADP
ftr-387	184	7	requiring	require	VERB
ftr-387	184	8	third	third	ADJ
ftr-387	184	9	party	party	NOUN
ftr-387	184	10	verification	verification	NOUN
ftr-387	184	11	only	only	ADV
ftr-387	184	12	2007	2007	NUM
ftr-387	184	13	]	]	PUNCT
ftr-387	184	14	tax	tax	NOUN
ftr-387	184	15	consequences	consequence	NOUN
ftr-387	184	16	when	when	SCONJ
ftr-387	184	17	a	a	DET
ftr-387	184	18	new	new	ADJ
ftr-387	184	19	employer	employer	NOUN
ftr-387	184	20	bears	bear	VERB
ftr-387	184	21	the	the	DET
ftr-387	184	22	cost	cost	NOUN
ftr-387	184	23	547	547	NUM
ftr-387	184	24	23	23	NUM
ftr-387	184	25	.	.	PUNCT
ftr-387	185	1	see	see	VERB
ftr-387	185	2	,	,	PUNCT
ftr-387	185	3	jeffrey	jeffrey	PROPN
ftr-387	185	4	kahn	kahn	PROPN
ftr-387	185	5	,	,	PUNCT
ftr-387	185	6	beyond	beyond	ADP
ftr-387	185	7	the	the	DET
ftr-387	185	8	little	little	ADJ
ftr-387	185	9	dutch	dutch	ADJ
ftr-387	185	10	boy	boy	NOUN
ftr-387	185	11	:	:	PUNCT
ftr-387	185	12	an	an	DET
ftr-387	185	13	argument	argument	NOUN
ftr-387	185	14	for	for	ADP
ftr-387	185	15	structural	structural	ADJ
ftr-387	185	16	change	change	NOUN
ftr-387	185	17	in	in	ADP
ftr-387	185	18	tax	tax	NOUN
ftr-387	185	19	deduction	deduction	NOUN
ftr-387	185	20	classification	classification	NOUN
ftr-387	185	21	,	,	PUNCT
ftr-387	185	22	80	80	NUM
ftr-387	185	23	wash	wash	NOUN
ftr-387	185	24	.	.	PUNCT
ftr-387	186	1	l.	l.	PROPN
ftr-387	186	2	rev	rev	PROPN
ftr-387	186	3	.	.	PROPN
ftr-387	186	4	1	1	NUM
ftr-387	186	5	,	,	PUNCT
ftr-387	186	6	20	20	NUM
ftr-387	186	7	-	-	SYM
ftr-387	186	8	25	25	NUM
ftr-387	186	9	,	,	PUNCT
ftr-387	186	10	62	62	NUM
ftr-387	186	11	-	-	SYM
ftr-387	186	12	63	63	NUM
ftr-387	186	13	(	(	PUNCT
ftr-387	186	14	2005	2005	NUM
ftr-387	186	15	)	)	PUNCT
ftr-387	186	16	;	;	PUNCT
ftr-387	186	17	jeffrey	jeffrey	PROPN
ftr-387	186	18	kahn	kahn	PROPN
ftr-387	186	19	,	,	PUNCT
ftr-387	186	20	the	the	DET
ftr-387	186	21	mirage	mirage	NOUN
ftr-387	186	22	of	of	ADP
ftr-387	186	23	equivalence	equivalence	NOUN
ftr-387	186	24	and	and	CCONJ
ftr-387	186	25	the	the	DET
ftr-387	186	26	ethereal	ethereal	ADJ
ftr-387	186	27	principles	principle	NOUN
ftr-387	186	28	of	of	ADP
ftr-387	186	29	parellilism	parellilism	NOUN
ftr-387	186	30	and	and	CCONJ
ftr-387	186	31	horizontal	horizontal	ADJ
ftr-387	186	32	equity	equity	NOUN
ftr-387	186	33	,	,	PUNCT
ftr-387	186	34	57	57	NUM
ftr-387	186	35	hastings	hastings	PROPN
ftr-387	186	36	l.	l.	PROPN
ftr-387	186	37	j.	j.	PROPN
ftr-387	186	38	645	645	PROPN
ftr-387	186	39	,	,	PUNCT
ftr-387	186	40	677	677	NUM
ftr-387	186	41	-	-	SYM
ftr-387	186	42	679	679	NUM
ftr-387	186	43	(	(	PUNCT
ftr-387	186	44	2006	2006	NUM
ftr-387	186	45	)	)	PUNCT
ftr-387	186	46	.	.	PUNCT
ftr-387	187	1	24.1992	24.1992	NUM
ftr-387	187	2	-	-	SYM
ftr-387	187	3	2	2	NUM
ftr-387	187	4	c.b	c.b	PROPN
ftr-387	187	5	.	.	PROPN
ftr-387	187	6	51	51	NUM
ftr-387	187	7	25	25	NUM
ftr-387	187	8	.	.	PUNCT
ftr-387	188	1	i	i	PRON
ftr-387	188	2	d.	d.	PROPN
ftr-387	188	3	(	(	PUNCT
ftr-387	188	4	citing	cite	VERB
ftr-387	188	5	regs	reg	NOUN
ftr-387	188	6	.	.	PUNCT
ftr-387	189	1	§	§	PROPN
ftr-387	189	2	1.132	1.132	NUM
ftr-387	189	3	-	-	PUNCT
ftr-387	189	4	5(a)(2)(i	5(a)(2)(i	NUM
ftr-387	189	5	)	)	PUNCT
ftr-387	189	6	)	)	PUNCT
ftr-387	189	7	.	.	PUNCT
ftr-387	190	1	26	26	NUM
ftr-387	190	2	.	.	PUNCT
ftr-387	191	1	i	i	PRON
ftr-387	191	2	d.	d.	PROPN
ftr-387	191	3	at	at	ADP
ftr-387	191	4	53	53	NUM
ftr-387	191	5	.	.	PUNCT
ftr-387	192	1	when	when	SCONJ
ftr-387	192	2	an	an	DET
ftr-387	192	3	employee	employee	NOUN
ftr-387	192	4	’s	’s	PART
ftr-387	192	5	expenses	expense	NOUN
ftr-387	192	6	are	be	AUX
ftr-387	192	7	involved	involve	VERB
ftr-387	192	8	,	,	PUNCT
ftr-387	192	9	and	and	CCONJ
ftr-387	192	10	one	one	NUM
ftr-387	192	11	of	of	ADP
ftr-387	192	12	the	the	DET
ftr-387	192	13	authors	author	NOUN
ftr-387	192	14	has	have	AUX
ftr-387	192	15	previously	previously	ADV
ftr-387	192	16	done	do	VERB
ftr-387	192	17	so	so	ADV
ftr-387	192	18	,	,	PUNCT
ftr-387	192	19	but	but	CCONJ
ftr-387	192	20	that	that	PRON
ftr-387	192	21	is	be	AUX
ftr-387	192	22	the	the	DET
ftr-387	192	23	path	path	NOUN
ftr-387	192	24	that	that	PRON
ftr-387	192	25	congress	congress	PROPN
ftr-387	192	26	has	have	AUX
ftr-387	192	27	chosen	choose	VERB
ftr-387	192	28	.	.	PUNCT
ftr-387	193	1	23	23	NUM
ftr-387	193	2	a	a	DET
ftr-387	193	3	reimbursement	reimbursement	NOUN
ftr-387	193	4	alone	alone	ADV
ftr-387	193	5	by	by	ADP
ftr-387	193	6	an	an	DET
ftr-387	193	7	employer	employer	NOUN
ftr-387	193	8	does	do	AUX
ftr-387	193	9	not	not	PART
ftr-387	193	10	verify	verify	VERB
ftr-387	193	11	the	the	DET
ftr-387	193	12	business	business	NOUN
ftr-387	193	13	purpose	purpose	NOUN
ftr-387	193	14	of	of	ADP
ftr-387	193	15	the	the	DET
ftr-387	193	16	employee	employee	NOUN
ftr-387	193	17	’s	’s	PART
ftr-387	193	18	expense	expense	NOUN
ftr-387	193	19	.	.	PUNCT
ftr-387	194	1	an	an	DET
ftr-387	194	2	employer	employer	NOUN
ftr-387	194	3	could	could	AUX
ftr-387	194	4	reimburse	reimburse	VERB
ftr-387	194	5	an	an	DET
ftr-387	194	6	employee	employee	NOUN
ftr-387	194	7	as	as	ADP
ftr-387	194	8	a	a	DET
ftr-387	194	9	means	means	NOUN
ftr-387	194	10	of	of	ADP
ftr-387	194	11	providing	provide	VERB
ftr-387	194	12	additional	additional	ADJ
ftr-387	194	13	compensation	compensation	NOUN
ftr-387	194	14	to	to	ADP
ftr-387	194	15	the	the	DET
ftr-387	194	16	employee	employee	NOUN
ftr-387	194	17	.	.	PUNCT
ftr-387	195	1	so	so	ADV
ftr-387	195	2	,	,	PUNCT
ftr-387	195	3	the	the	DET
ftr-387	195	4	statement	statement	NOUN
ftr-387	195	5	in	in	ADP
ftr-387	195	6	the	the	DET
ftr-387	195	7	regulations	regulation	NOUN
ftr-387	195	8	that	that	PRON
ftr-387	195	9	the	the	DET
ftr-387	195	10	expense	expense	NOUN
ftr-387	195	11	must	must	AUX
ftr-387	195	12	be	be	AUX
ftr-387	195	13	made	make	VERB
ftr-387	195	14	in	in	ADP
ftr-387	195	15	the	the	DET
ftr-387	195	16	employee	employee	NOUN
ftr-387	195	17	’s	’s	PART
ftr-387	195	18	role	role	NOUN
ftr-387	195	19	as	as	SCONJ
ftr-387	195	20	an	an	DET
ftr-387	195	21	employee	employee	NOUN
ftr-387	195	22	of	of	ADP
ftr-387	195	23	the	the	DET
ftr-387	195	24	reimbursing	reimburse	VERB
ftr-387	195	25	party	party	NOUN
ftr-387	195	26	serves	serve	VERB
ftr-387	195	27	to	to	PART
ftr-387	195	28	separate	separate	VERB
ftr-387	195	29	compensatory	compensatory	ADJ
ftr-387	195	30	payments	payment	NOUN
ftr-387	195	31	from	from	ADP
ftr-387	195	32	those	those	DET
ftr-387	195	33	reimbursements	reimbursement	NOUN
ftr-387	195	34	of	of	ADP
ftr-387	195	35	expenses	expense	NOUN
ftr-387	195	36	that	that	PRON
ftr-387	195	37	were	be	AUX
ftr-387	195	38	beneficial	beneficial	ADJ
ftr-387	195	39	to	to	ADP
ftr-387	195	40	the	the	DET
ftr-387	195	41	reimbursing	reimburse	VERB
ftr-387	195	42	party	party	NOUN
ftr-387	195	43	.	.	PUNCT
ftr-387	196	1	how	how	SCONJ
ftr-387	196	2	then	then	ADV
ftr-387	196	3	should	should	AUX
ftr-387	196	4	the	the	DET
ftr-387	196	5	regulatory	regulatory	ADJ
ftr-387	196	6	requirement	requirement	NOUN
ftr-387	196	7	that	that	SCONJ
ftr-387	196	8	the	the	DET
ftr-387	196	9	expense	expense	NOUN
ftr-387	196	10	be	be	AUX
ftr-387	196	11	incurred	incur	VERB
ftr-387	196	12	in	in	ADP
ftr-387	196	13	connection	connection	NOUN
ftr-387	196	14	with	with	ADP
ftr-387	196	15	the	the	DET
ftr-387	196	16	employee	employee	NOUN
ftr-387	196	17	’s	’s	PART
ftr-387	196	18	conduct	conduct	NOUN
ftr-387	196	19	of	of	ADP
ftr-387	196	20	the	the	DET
ftr-387	196	21	employer	employer	NOUN
ftr-387	196	22	’s	’s	PART
ftr-387	196	23	business	business	NOUN
ftr-387	196	24	be	be	AUX
ftr-387	196	25	construed	construe	VERB
ftr-387	196	26	?	?	PUNCT
ftr-387	197	1	a	a	DET
ftr-387	197	2	reasonable	reasonable	ADJ
ftr-387	197	3	construction	construction	NOUN
ftr-387	197	4	is	be	AUX
ftr-387	197	5	that	that	SCONJ
ftr-387	197	6	the	the	DET
ftr-387	197	7	expenditure	expenditure	NOUN
ftr-387	197	8	must	must	AUX
ftr-387	197	9	provide	provide	VERB
ftr-387	197	10	a	a	DET
ftr-387	197	11	significant	significant	ADJ
ftr-387	197	12	business	business	NOUN
ftr-387	197	13	benefit	benefit	NOUN
ftr-387	197	14	to	to	ADP
ftr-387	197	15	the	the	DET
ftr-387	197	16	employer	employer	NOUN
ftr-387	197	17	,	,	PUNCT
ftr-387	197	18	other	other	ADJ
ftr-387	197	19	than	than	ADP
ftr-387	197	20	the	the	DET
ftr-387	197	21	benefit	benefit	NOUN
ftr-387	197	22	of	of	ADP
ftr-387	197	23	compensating	compensate	VERB
ftr-387	197	24	the	the	DET
ftr-387	197	25	employee	employee	NOUN
ftr-387	197	26	.	.	PUNCT
ftr-387	198	1	that	that	DET
ftr-387	198	2	construction	construction	NOUN
ftr-387	198	3	was	be	AUX
ftr-387	198	4	adopted	adopt	VERB
ftr-387	198	5	by	by	ADP
ftr-387	198	6	the	the	DET
ftr-387	198	7	service	service	NOUN
ftr-387	198	8	in	in	ADP
ftr-387	198	9	a	a	DET
ftr-387	198	10	similar	similar	ADJ
ftr-387	198	11	context	context	NOUN
ftr-387	198	12	involving	involve	VERB
ftr-387	198	13	the	the	DET
ftr-387	198	14	application	application	NOUN
ftr-387	198	15	of	of	ADP
ftr-387	198	16	irc	irc	PROPN
ftr-387	198	17	section	section	NOUN
ftr-387	198	18	132(a)(3	132(a)(3	NOUN
ftr-387	198	19	)	)	PUNCT
ftr-387	198	20	and	and	CCONJ
ftr-387	198	21	(	(	PUNCT
ftr-387	198	22	d	d	NOUN
ftr-387	198	23	)	)	PUNCT
ftr-387	198	24	,	,	PUNCT
ftr-387	198	25	the	the	DET
ftr-387	198	26	working	work	VERB
ftr-387	198	27	condition	condition	NOUN
ftr-387	198	28	fringe	fringe	NOUN
ftr-387	198	29	benefit	benefit	NOUN
ftr-387	198	30	exclusion	exclusion	NOUN
ftr-387	198	31	.	.	PUNCT
ftr-387	199	1	in	in	ADP
ftr-387	199	2	revenue	revenue	NOUN
ftr-387	199	3	ruling	rule	VERB
ftr-387	199	4	92	92	NUM
ftr-387	199	5	-	-	SYM
ftr-387	199	6	69	69	NUM
ftr-387	199	7	,	,	PUNCT
ftr-387	199	8	the24	the24	NOUN
ftr-387	199	9	service	service	NOUN
ftr-387	199	10	held	hold	VERB
ftr-387	199	11	that	that	SCONJ
ftr-387	199	12	expenses	expense	NOUN
ftr-387	199	13	incurred	incur	VERB
ftr-387	199	14	and	and	CCONJ
ftr-387	199	15	paid	pay	VERB
ftr-387	199	16	by	by	ADP
ftr-387	199	17	an	an	DET
ftr-387	199	18	employer	employer	NOUN
ftr-387	199	19	to	to	PART
ftr-387	199	20	assist	assist	VERB
ftr-387	199	21	terminated	terminate	VERB
ftr-387	199	22	employees	employee	NOUN
ftr-387	199	23	to	to	PART
ftr-387	199	24	locate	locate	VERB
ftr-387	199	25	work	work	NOUN
ftr-387	199	26	elsewhere	elsewhere	ADV
ftr-387	199	27	were	be	AUX
ftr-387	199	28	excluded	exclude	VERB
ftr-387	199	29	from	from	ADP
ftr-387	199	30	the	the	DET
ftr-387	199	31	employee	employee	NOUN
ftr-387	199	32	’s	’s	PART
ftr-387	199	33	income	income	NOUN
ftr-387	199	34	by	by	ADP
ftr-387	199	35	irc	irc	PROPN
ftr-387	199	36	section	section	NOUN
ftr-387	199	37	132(a)(3	132(a)(3	NOUN
ftr-387	199	38	)	)	PUNCT
ftr-387	199	39	as	as	ADP
ftr-387	199	40	a	a	DET
ftr-387	199	41	working	work	VERB
ftr-387	199	42	condition	condition	NOUN
ftr-387	199	43	fringe	fringe	NOUN
ftr-387	199	44	benefit	benefit	NOUN
ftr-387	199	45	.	.	PUNCT
ftr-387	200	1	the	the	DET
ftr-387	200	2	service	service	NOUN
ftr-387	200	3	quoted	quote	VERB
ftr-387	200	4	from	from	ADP
ftr-387	200	5	the	the	DET
ftr-387	200	6	regulations	regulation	NOUN
ftr-387	200	7	under	under	ADP
ftr-387	200	8	irc	irc	PROPN
ftr-387	200	9	section	section	NOUN
ftr-387	200	10	132	132	NUM
ftr-387	200	11	that	that	SCONJ
ftr-387	200	12	for	for	ADP
ftr-387	200	13	the	the	DET
ftr-387	200	14	exclusion	exclusion	NOUN
ftr-387	200	15	to	to	PART
ftr-387	200	16	apply	apply	VERB
ftr-387	200	17	,	,	PUNCT
ftr-387	200	18	the	the	DET
ftr-387	200	19	expense	expense	NOUN
ftr-387	200	20	must	must	AUX
ftr-387	200	21	be	be	AUX
ftr-387	200	22	“	"	PUNCT
ftr-387	200	23	allowable	allowable	ADJ
ftr-387	200	24	as	as	ADP
ftr-387	200	25	a	a	DET
ftr-387	200	26	deduction	deduction	NOUN
ftr-387	200	27	with	with	ADP
ftr-387	200	28	respect	respect	NOUN
ftr-387	200	29	to	to	ADP
ftr-387	200	30	the	the	DET
ftr-387	200	31	employee	employee	NOUN
ftr-387	200	32	’s	’s	PART
ftr-387	200	33	specific	specific	ADJ
ftr-387	200	34	trade	trade	NOUN
ftr-387	200	35	or	or	CCONJ
ftr-387	200	36	business	business	NOUN
ftr-387	200	37	of	of	ADP
ftr-387	200	38	being	be	AUX
ftr-387	200	39	an	an	DET
ftr-387	200	40	employee	employee	NOUN
ftr-387	200	41	of	of	ADP
ftr-387	200	42	the	the	DET
ftr-387	200	43	employer	employer	NOUN
ftr-387	200	44	.	.	PUNCT
ftr-387	200	45	”	"	PUNCT
ftr-387	201	1	the	the	DET
ftr-387	201	2	service	service	NOUN
ftr-387	201	3	then	then	ADV
ftr-387	201	4	construed	construe	VERB
ftr-387	201	5	that	that	DET
ftr-387	201	6	language	language	NOUN
ftr-387	201	7	as	as	SCONJ
ftr-387	201	8	follows:25	follows:25	PUNCT
ftr-387	201	9	this	this	DET
ftr-387	201	10	requirement	requirement	NOUN
ftr-387	201	11	is	be	AUX
ftr-387	201	12	generally	generally	ADV
ftr-387	201	13	satisfied	satisfied	ADJ
ftr-387	201	14	if	if	SCONJ
ftr-387	201	15	,	,	PUNCT
ftr-387	201	16	under	under	ADP
ftr-387	201	17	all	all	DET
ftr-387	201	18	the	the	DET
ftr-387	201	19	facts	fact	NOUN
ftr-387	201	20	and	and	CCONJ
ftr-387	201	21	circumstances	circumstance	NOUN
ftr-387	201	22	,	,	PUNCT
ftr-387	201	23	the	the	DET
ftr-387	201	24	employer	employer	NOUN
ftr-387	201	25	derives	derive	VERB
ftr-387	201	26	a	a	DET
ftr-387	201	27	substantial	substantial	ADJ
ftr-387	201	28	business	business	NOUN
ftr-387	201	29	benefit	benefit	NOUN
ftr-387	201	30	from	from	ADP
ftr-387	201	31	the	the	DET
ftr-387	201	32	provision	provision	NOUN
ftr-387	201	33	of	of	ADP
ftr-387	201	34	the	the	DET
ftr-387	201	35	property	property	NOUN
ftr-387	201	36	or	or	CCONJ
ftr-387	201	37	services	service	NOUN
ftr-387	201	38	that	that	PRON
ftr-387	201	39	is	be	AUX
ftr-387	201	40	distinct	distinct	ADJ
ftr-387	201	41	from	from	ADP
ftr-387	201	42	the	the	DET
ftr-387	201	43	benefit	benefit	NOUN
ftr-387	201	44	that	that	SCONJ
ftr-387	201	45	it	it	PRON
ftr-387	201	46	would	would	AUX
ftr-387	201	47	derive	derive	VERB
ftr-387	201	48	from	from	ADP
ftr-387	201	49	the	the	DET
ftr-387	201	50	mere	mere	ADJ
ftr-387	201	51	payment	payment	NOUN
ftr-387	201	52	of	of	ADP
ftr-387	201	53	additional	additional	ADJ
ftr-387	201	54	compensation	compensation	NOUN
ftr-387	201	55	,	,	PUNCT
ftr-387	201	56	and	and	CCONJ
ftr-387	201	57	the	the	DET
ftr-387	201	58	employee	employee	NOUN
ftr-387	201	59	’s	’s	PART
ftr-387	201	60	hypothetical	hypothetical	ADJ
ftr-387	201	61	payment	payment	NOUN
ftr-387	201	62	for	for	ADP
ftr-387	201	63	the	the	DET
ftr-387	201	64	property	property	NOUN
ftr-387	201	65	or	or	CCONJ
ftr-387	201	66	services	service	NOUN
ftr-387	201	67	would	would	AUX
ftr-387	201	68	otherwise	otherwise	ADV
ftr-387	201	69	be	be	AUX
ftr-387	201	70	allowable	allowable	ADJ
ftr-387	201	71	as	as	ADP
ftr-387	201	72	a	a	DET
ftr-387	201	73	deduction	deduction	NOUN
ftr-387	201	74	by	by	ADP
ftr-387	201	75	the	the	DET
ftr-387	201	76	employee	employee	NOUN
ftr-387	201	77	under	under	ADP
ftr-387	201	78	section	section	NOUN
ftr-387	201	79	162	162	NUM
ftr-387	201	80	of	of	ADP
ftr-387	201	81	the	the	DET
ftr-387	201	82	code	code	NOUN
ftr-387	201	83	.	.	PUNCT
ftr-387	202	1	26	26	NUM
ftr-387	202	2	similarly	similarly	ADV
ftr-387	202	3	,	,	PUNCT
ftr-387	202	4	the	the	DET
ftr-387	202	5	proper	proper	ADJ
ftr-387	202	6	construction	construction	NOUN
ftr-387	202	7	of	of	ADP
ftr-387	202	8	the	the	DET
ftr-387	202	9	language	language	NOUN
ftr-387	202	10	of	of	ADP
ftr-387	202	11	the	the	DET
ftr-387	202	12	regulations	regulation	NOUN
ftr-387	202	13	under	under	ADP
ftr-387	202	14	irc	irc	PROPN
ftr-387	202	15	section	section	NOUN
ftr-387	202	16	62	62	NUM
ftr-387	202	17	that	that	SCONJ
ftr-387	202	18	the	the	DET
ftr-387	202	19	expense	expense	NOUN
ftr-387	202	20	should	should	AUX
ftr-387	202	21	be	be	AUX
ftr-387	202	22	incurred	incur	VERB
ftr-387	202	23	in	in	ADP
ftr-387	202	24	the	the	DET
ftr-387	202	25	employee	employee	NOUN
ftr-387	202	26	’s	’s	PART
ftr-387	202	27	conduct	conduct	NOUN
ftr-387	202	28	of	of	ADP
ftr-387	202	29	the	the	DET
ftr-387	202	30	employer	employer	NOUN
ftr-387	202	31	’s	’s	PART
ftr-387	202	32	business	business	NOUN
ftr-387	202	33	is	be	AUX
ftr-387	202	34	that	that	SCONJ
ftr-387	202	35	the	the	DET
ftr-387	202	36	expense	expense	NOUN
ftr-387	202	37	should	should	AUX
ftr-387	202	38	have	have	VERB
ftr-387	202	39	a	a	DET
ftr-387	202	40	significant	significant	ADJ
ftr-387	202	41	548	548	NUM
ftr-387	202	42	florida	florida	PROPN
ftr-387	202	43	tax	tax	NOUN
ftr-387	202	44	review	review	NOUN
ftr-387	202	45	[	[	X
ftr-387	202	46	vol.8:5	vol.8:5	NOUN
ftr-387	202	47	27	27	NUM
ftr-387	202	48	.	.	PUNCT
ftr-387	203	1	of	of	ADP
ftr-387	203	2	course	course	NOUN
ftr-387	203	3	,	,	PUNCT
ftr-387	203	4	since	since	SCONJ
ftr-387	203	5	the	the	DET
ftr-387	203	6	university	university	NOUN
ftr-387	203	7	is	be	AUX
ftr-387	203	8	a	a	DET
ftr-387	203	9	tax	tax	NOUN
ftr-387	203	10	exempt	exempt	ADJ
ftr-387	203	11	entity	entity	NOUN
ftr-387	203	12	,	,	PUNCT
ftr-387	203	13	it	it	PRON
ftr-387	203	14	would	would	AUX
ftr-387	203	15	be	be	AUX
ftr-387	203	16	of	of	ADP
ftr-387	203	17	no	no	DET
ftr-387	203	18	consequence	consequence	NOUN
ftr-387	203	19	to	to	ADP
ftr-387	203	20	the	the	DET
ftr-387	203	21	university	university	NOUN
ftr-387	203	22	whether	whether	SCONJ
ftr-387	203	23	the	the	DET
ftr-387	203	24	expense	expense	NOUN
ftr-387	203	25	is	be	AUX
ftr-387	203	26	deductible	deductible	ADJ
ftr-387	203	27	or	or	CCONJ
ftr-387	203	28	not	not	PART
ftr-387	203	29	.	.	PUNCT
ftr-387	204	1	28	28	NUM
ftr-387	204	2	.	.	PUNCT
ftr-387	205	1	see	see	VERB
ftr-387	205	2	also	also	ADV
ftr-387	205	3	,	,	PUNCT
ftr-387	205	4	regs	reg	NOUN
ftr-387	205	5	.	.	PUNCT
ftr-387	206	1	§	§	PROPN
ftr-387	206	2	1.162	1.162	NUM
ftr-387	206	3	-	-	SYM
ftr-387	206	4	17(b)(1	17(b)(1	NUM
ftr-387	206	5	)	)	PUNCT
ftr-387	206	6	.	.	PUNCT
ftr-387	207	1	business	business	NOUN
ftr-387	207	2	benefit	benefit	NOUN
ftr-387	207	3	to	to	ADP
ftr-387	207	4	the	the	DET
ftr-387	207	5	employer	employer	NOUN
ftr-387	207	6	other	other	ADJ
ftr-387	207	7	than	than	ADP
ftr-387	207	8	a	a	DET
ftr-387	207	9	benefit	benefit	NOUN
ftr-387	207	10	of	of	ADP
ftr-387	207	11	compensating	compensate	VERB
ftr-387	207	12	the	the	DET
ftr-387	207	13	employee	employee	NOUN
ftr-387	207	14	.	.	PUNCT
ftr-387	208	1	the	the	DET
ftr-387	208	2	purpose	purpose	NOUN
ftr-387	208	3	of	of	ADP
ftr-387	208	4	the	the	DET
ftr-387	208	5	requirement	requirement	NOUN
ftr-387	208	6	to	to	PART
ftr-387	208	7	distinguish	distinguish	VERB
ftr-387	208	8	compensatory	compensatory	ADJ
ftr-387	208	9	payments	payment	NOUN
ftr-387	208	10	from	from	ADP
ftr-387	208	11	reimbursements	reimbursement	NOUN
ftr-387	208	12	of	of	ADP
ftr-387	208	13	expenses	expense	NOUN
ftr-387	208	14	incurred	incur	VERB
ftr-387	208	15	on	on	ADP
ftr-387	208	16	behalf	behalf	NOUN
ftr-387	208	17	of	of	ADP
ftr-387	208	18	the	the	DET
ftr-387	208	19	employer	employer	NOUN
ftr-387	208	20	is	be	AUX
ftr-387	208	21	satisfied	satisfied	ADJ
ftr-387	208	22	by	by	ADP
ftr-387	208	23	requiring	require	VERB
ftr-387	208	24	that	that	SCONJ
ftr-387	208	25	there	there	PRON
ftr-387	208	26	be	be	VERB
ftr-387	208	27	a	a	DET
ftr-387	208	28	substantial	substantial	ADJ
ftr-387	208	29	business	business	NOUN
ftr-387	208	30	benefit	benefit	NOUN
ftr-387	208	31	to	to	ADP
ftr-387	208	32	the	the	DET
ftr-387	208	33	employer	employer	NOUN
ftr-387	208	34	,	,	PUNCT
ftr-387	208	35	other	other	ADJ
ftr-387	208	36	than	than	ADP
ftr-387	208	37	a	a	DET
ftr-387	208	38	benefit	benefit	NOUN
ftr-387	208	39	derived	derive	VERB
ftr-387	208	40	from	from	ADP
ftr-387	208	41	compensating	compensate	VERB
ftr-387	208	42	the	the	DET
ftr-387	208	43	employee	employee	NOUN
ftr-387	208	44	.	.	PUNCT
ftr-387	209	1	in	in	ADP
ftr-387	209	2	the	the	DET
ftr-387	209	3	beilein	beilein	ADJ
ftr-387	209	4	case	case	NOUN
ftr-387	209	5	,	,	PUNCT
ftr-387	209	6	what	what	PRON
ftr-387	209	7	was	be	AUX
ftr-387	209	8	the	the	DET
ftr-387	209	9	business	business	NOUN
ftr-387	209	10	benefit	benefit	NOUN
ftr-387	209	11	to	to	ADP
ftr-387	209	12	the	the	DET
ftr-387	209	13	new	new	ADJ
ftr-387	209	14	employer	employer	NOUN
ftr-387	209	15	?	?	PUNCT
ftr-387	210	1	the	the	DET
ftr-387	210	2	university	university	PROPN
ftr-387	210	3	of	of	ADP
ftr-387	210	4	michigan	michigan	PROPN
ftr-387	210	5	wished	wish	VERB
ftr-387	210	6	to	to	PART
ftr-387	210	7	employ	employ	VERB
ftr-387	210	8	beilein	beilein	ADV
ftr-387	210	9	.	.	PUNCT
ftr-387	211	1	they	they	PRON
ftr-387	211	2	could	could	AUX
ftr-387	211	3	not	not	PART
ftr-387	211	4	do	do	VERB
ftr-387	211	5	so	so	ADV
ftr-387	211	6	because	because	SCONJ
ftr-387	211	7	beiliein	beiliein	PROPN
ftr-387	211	8	was	be	AUX
ftr-387	211	9	contractually	contractually	ADV
ftr-387	211	10	prevented	prevent	VERB
ftr-387	211	11	from	from	ADP
ftr-387	211	12	leaving	leave	VERB
ftr-387	211	13	his	his	PRON
ftr-387	211	14	current	current	ADJ
ftr-387	211	15	employment	employment	NOUN
ftr-387	211	16	.	.	PUNCT
ftr-387	212	1	however	however	ADV
ftr-387	212	2	,	,	PUNCT
ftr-387	212	3	beilein	beilein	PROPN
ftr-387	212	4	’s	’s	PART
ftr-387	212	5	employer	employer	NOUN
ftr-387	212	6	was	be	AUX
ftr-387	212	7	willing	willing	ADJ
ftr-387	212	8	,	,	PUNCT
ftr-387	212	9	indeed	indeed	ADV
ftr-387	212	10	contractually	contractually	ADV
ftr-387	212	11	obligated	obligate	VERB
ftr-387	212	12	,	,	PUNCT
ftr-387	212	13	to	to	PART
ftr-387	212	14	release	release	VERB
ftr-387	212	15	beilein	beilein	ADV
ftr-387	212	16	if	if	SCONJ
ftr-387	212	17	it	it	PRON
ftr-387	212	18	received	receive	VERB
ftr-387	212	19	a	a	DET
ftr-387	212	20	termination	termination	NOUN
ftr-387	212	21	fee	fee	NOUN
ftr-387	212	22	.	.	PUNCT
ftr-387	213	1	the	the	DET
ftr-387	213	2	university	university	PROPN
ftr-387	213	3	of	of	ADP
ftr-387	213	4	michigan	michigan	PROPN
ftr-387	213	5	could	could	AUX
ftr-387	213	6	obtain	obtain	VERB
ftr-387	213	7	beilein	beilein	PROPN
ftr-387	213	8	’s	’s	PART
ftr-387	213	9	services	service	NOUN
ftr-387	213	10	if	if	SCONJ
ftr-387	213	11	it	it	PRON
ftr-387	213	12	paid	pay	VERB
ftr-387	213	13	his	his	PRON
ftr-387	213	14	employer	employer	NOUN
ftr-387	213	15	a	a	DET
ftr-387	213	16	fee	fee	NOUN
ftr-387	213	17	for	for	ADP
ftr-387	213	18	terminating	terminate	VERB
ftr-387	213	19	the	the	DET
ftr-387	213	20	contract	contract	NOUN
ftr-387	213	21	.	.	PUNCT
ftr-387	214	1	it	it	PRON
ftr-387	214	2	would	would	AUX
ftr-387	214	3	not	not	PART
ftr-387	214	4	be	be	AUX
ftr-387	214	5	a	a	DET
ftr-387	214	6	deductible	deductible	ADJ
ftr-387	214	7	expense	expense	NOUN
ftr-387	214	8	for	for	ADP
ftr-387	214	9	the	the	DET
ftr-387	214	10	university	university	PROPN
ftr-387	214	11	of	of	ADP
ftr-387	214	12	michigan	michigan	PROPN
ftr-387	214	13	,	,	PUNCT
ftr-387	214	14	but	but	CCONJ
ftr-387	214	15	rather	rather	ADV
ftr-387	214	16	would	would	AUX
ftr-387	214	17	be	be	AUX
ftr-387	214	18	a	a	DET
ftr-387	214	19	capital	capital	NOUN
ftr-387	214	20	expenditure	expenditure	NOUN
ftr-387	214	21	.	.	PUNCT
ftr-387	215	1	however	however	ADV
ftr-387	215	2	,	,	PUNCT
ftr-387	215	3	for	for	ADP
ftr-387	215	4	purposes27	purposes27	NOUN
ftr-387	215	5	of	of	ADP
ftr-387	215	6	verifying	verify	VERB
ftr-387	215	7	the	the	DET
ftr-387	215	8	business	business	NOUN
ftr-387	215	9	purpose	purpose	NOUN
ftr-387	215	10	of	of	ADP
ftr-387	215	11	the	the	DET
ftr-387	215	12	expenditure	expenditure	NOUN
ftr-387	215	13	,	,	PUNCT
ftr-387	215	14	it	it	PRON
ftr-387	215	15	does	do	AUX
ftr-387	215	16	not	not	PART
ftr-387	215	17	matter	matter	VERB
ftr-387	215	18	whether	whether	SCONJ
ftr-387	215	19	the	the	DET
ftr-387	215	20	expenditure	expenditure	NOUN
ftr-387	215	21	was	be	AUX
ftr-387	215	22	a	a	DET
ftr-387	215	23	deductible	deductible	ADJ
ftr-387	215	24	expense	expense	NOUN
ftr-387	215	25	or	or	CCONJ
ftr-387	215	26	a	a	DET
ftr-387	215	27	capital	capital	NOUN
ftr-387	215	28	expenditure	expenditure	NOUN
ftr-387	215	29	.	.	PUNCT
ftr-387	216	1	in	in	ADP
ftr-387	216	2	either	either	DET
ftr-387	216	3	event	event	NOUN
ftr-387	216	4	,	,	PUNCT
ftr-387	216	5	it	it	PRON
ftr-387	216	6	would	would	AUX
ftr-387	216	7	be	be	AUX
ftr-387	216	8	of	of	ADP
ftr-387	216	9	substantial	substantial	ADJ
ftr-387	216	10	benefit	benefit	NOUN
ftr-387	216	11	to	to	ADP
ftr-387	216	12	the	the	DET
ftr-387	216	13	new	new	ADJ
ftr-387	216	14	employer	employer	NOUN
ftr-387	216	15	.	.	PUNCT
ftr-387	217	1	while	while	SCONJ
ftr-387	217	2	beilein	beilein	ADV
ftr-387	217	3	also	also	ADV
ftr-387	217	4	would	would	AUX
ftr-387	217	5	benefit	benefit	VERB
ftr-387	217	6	from	from	ADP
ftr-387	217	7	the	the	DET
ftr-387	217	8	payment	payment	NOUN
ftr-387	217	9	in	in	SCONJ
ftr-387	217	10	that	that	SCONJ
ftr-387	217	11	he	he	PRON
ftr-387	217	12	would	would	AUX
ftr-387	217	13	be	be	AUX
ftr-387	217	14	freed	free	VERB
ftr-387	217	15	to	to	PART
ftr-387	217	16	take	take	VERB
ftr-387	217	17	new	new	ADJ
ftr-387	217	18	employment	employment	NOUN
ftr-387	217	19	,	,	PUNCT
ftr-387	217	20	his	his	PRON
ftr-387	217	21	benefit	benefit	NOUN
ftr-387	217	22	should	should	AUX
ftr-387	217	23	not	not	PART
ftr-387	217	24	affect	affect	VERB
ftr-387	217	25	the	the	DET
ftr-387	217	26	characterization	characterization	NOUN
ftr-387	217	27	of	of	ADP
ftr-387	217	28	the	the	DET
ftr-387	217	29	payment	payment	NOUN
ftr-387	217	30	as	as	ADP
ftr-387	217	31	one	one	NUM
ftr-387	217	32	made	make	VERB
ftr-387	217	33	primarily	primarily	ADV
ftr-387	217	34	for	for	ADP
ftr-387	217	35	the	the	DET
ftr-387	217	36	benefit	benefit	NOUN
ftr-387	217	37	of	of	ADP
ftr-387	217	38	the	the	DET
ftr-387	217	39	university	university	PROPN
ftr-387	217	40	of	of	ADP
ftr-387	217	41	michigan	michigan	PROPN
ftr-387	217	42	.	.	PUNCT
ftr-387	218	1	an	an	DET
ftr-387	218	2	employee	employee	NOUN
ftr-387	218	3	often	often	ADV
ftr-387	218	4	benefits	benefit	VERB
ftr-387	218	5	from	from	ADP
ftr-387	218	6	payments	payment	NOUN
ftr-387	218	7	of	of	ADP
ftr-387	218	8	employee	employee	NOUN
ftr-387	218	9	expenses	expense	NOUN
ftr-387	218	10	that	that	PRON
ftr-387	218	11	are	be	AUX
ftr-387	218	12	made	make	VERB
ftr-387	218	13	primarily	primarily	ADV
ftr-387	218	14	for	for	ADP
ftr-387	218	15	the	the	DET
ftr-387	218	16	employer	employer	NOUN
ftr-387	218	17	’s	’s	PART
ftr-387	218	18	benefit	benefit	NOUN
ftr-387	218	19	,	,	PUNCT
ftr-387	218	20	and	and	CCONJ
ftr-387	218	21	that	that	PRON
ftr-387	218	22	does	do	AUX
ftr-387	218	23	not	not	PART
ftr-387	218	24	cause	cause	VERB
ftr-387	218	25	them	they	PRON
ftr-387	218	26	to	to	PART
ftr-387	218	27	be	be	AUX
ftr-387	218	28	income	income	NOUN
ftr-387	218	29	to	to	ADP
ftr-387	218	30	the	the	DET
ftr-387	218	31	employee	employee	NOUN
ftr-387	218	32	.	.	PUNCT
ftr-387	219	1	for	for	ADP
ftr-387	219	2	example	example	NOUN
ftr-387	219	3	,	,	PUNCT
ftr-387	219	4	an	an	DET
ftr-387	219	5	employee	employee	NOUN
ftr-387	219	6	can	can	AUX
ftr-387	219	7	be	be	AUX
ftr-387	219	8	reimbursed	reimburse	VERB
ftr-387	219	9	by	by	ADP
ftr-387	219	10	his	his	PRON
ftr-387	219	11	employer	employer	NOUN
ftr-387	219	12	for	for	ADP
ftr-387	219	13	business	business	NOUN
ftr-387	219	14	travel	travel	NOUN
ftr-387	219	15	to	to	ADP
ftr-387	219	16	paris	paris	PROPN
ftr-387	219	17	,	,	PUNCT
ftr-387	219	18	france	france	PROPN
ftr-387	219	19	,	,	PUNCT
ftr-387	219	20	and	and	CCONJ
ftr-387	219	21	the	the	DET
ftr-387	219	22	expense	expense	NOUN
ftr-387	219	23	is	be	AUX
ftr-387	219	24	still	still	ADV
ftr-387	219	25	a	a	DET
ftr-387	219	26	nonitemized	nonitemized	ADJ
ftr-387	219	27	deduction	deduction	NOUN
ftr-387	219	28	for	for	ADP
ftr-387	219	29	the	the	DET
ftr-387	219	30	employee	employee	NOUN
ftr-387	219	31	even	even	ADV
ftr-387	219	32	though	though	SCONJ
ftr-387	219	33	he	he	PRON
ftr-387	219	34	may	may	AUX
ftr-387	219	35	have	have	AUX
ftr-387	219	36	enjoyed	enjoy	VERB
ftr-387	219	37	his	his	PRON
ftr-387	219	38	time	time	NOUN
ftr-387	219	39	in	in	ADP
ftr-387	219	40	paris	paris	PROPN
ftr-387	219	41	.	.	PUNCT
ftr-387	220	1	as	as	SCONJ
ftr-387	220	2	previously	previously	ADV
ftr-387	220	3	noted	note	VERB
ftr-387	220	4	,	,	PUNCT
ftr-387	220	5	temporary	temporary	ADJ
ftr-387	220	6	regulations	regulation	NOUN
ftr-387	220	7	section	section	VERB
ftr-387	220	8	1.62	1.62	NUM
ftr-387	220	9	-	-	SYM
ftr-387	220	10	1t(e)(5	1t(e)(5	NUM
ftr-387	220	11	)	)	PUNCT
ftr-387	220	12	could	could	AUX
ftr-387	220	13	be	be	AUX
ftr-387	220	14	construed	construe	VERB
ftr-387	220	15	to	to	PART
ftr-387	220	16	mean	mean	VERB
ftr-387	220	17	that	that	SCONJ
ftr-387	220	18	there	there	PRON
ftr-387	220	19	is	be	VERB
ftr-387	220	20	a	a	DET
ftr-387	220	21	difference	difference	NOUN
ftr-387	220	22	in	in	ADP
ftr-387	220	23	treatment	treatment	NOUN
ftr-387	220	24	for	for	ADP
ftr-387	220	25	expenses	expense	NOUN
ftr-387	220	26	directly	directly	ADV
ftr-387	220	27	paid	pay	VERB
ftr-387	220	28	by	by	ADP
ftr-387	220	29	the	the	DET
ftr-387	220	30	employer	employer	NOUN
ftr-387	220	31	from	from	ADP
ftr-387	220	32	those	those	PRON
ftr-387	220	33	paid	pay	VERB
ftr-387	220	34	by	by	ADP
ftr-387	220	35	the	the	DET
ftr-387	220	36	employee	employee	NOUN
ftr-387	220	37	who	who	PRON
ftr-387	220	38	is	be	AUX
ftr-387	220	39	then	then	ADV
ftr-387	220	40	reimbursed	reimburse	VERB
ftr-387	220	41	by	by	ADP
ftr-387	220	42	the	the	DET
ftr-387	220	43	employee	employee	NOUN
ftr-387	220	44	.	.	PUNCT
ftr-387	221	1	since	since	SCONJ
ftr-387	221	2	the	the	DET
ftr-387	221	3	substance	substance	NOUN
ftr-387	221	4	of	of	ADP
ftr-387	221	5	those	those	DET
ftr-387	221	6	two	two	NUM
ftr-387	221	7	circumstances	circumstance	NOUN
ftr-387	221	8	are	be	AUX
ftr-387	221	9	identical	identical	ADJ
ftr-387	221	10	,	,	PUNCT
ftr-387	221	11	there	there	PRON
ftr-387	221	12	is	be	VERB
ftr-387	221	13	no	no	DET
ftr-387	221	14	rational	rational	ADJ
ftr-387	221	15	reason	reason	NOUN
ftr-387	221	16	why	why	SCONJ
ftr-387	221	17	they	they	PRON
ftr-387	221	18	should	should	AUX
ftr-387	221	19	be	be	AUX
ftr-387	221	20	treated	treat	VERB
ftr-387	221	21	differently	differently	ADV
ftr-387	221	22	.	.	PUNCT
ftr-387	222	1	as	as	SCONJ
ftr-387	222	2	stated	state	VERB
ftr-387	222	3	in	in	ADP
ftr-387	222	4	footnote	footnote	NOUN
ftr-387	222	5	9	9	NUM
ftr-387	222	6	,	,	PUNCT
ftr-387	222	7	supra	supra	NOUN
ftr-387	222	8	,	,	PUNCT
ftr-387	222	9	a	a	DET
ftr-387	222	10	more	more	ADV
ftr-387	222	11	reasonable	reasonable	ADJ
ftr-387	222	12	construction	construction	NOUN
ftr-387	222	13	of	of	ADP
ftr-387	222	14	that	that	DET
ftr-387	222	15	temporary	temporary	ADJ
ftr-387	222	16	regulation	regulation	NOUN
ftr-387	222	17	is	be	AUX
ftr-387	222	18	to	to	PART
ftr-387	222	19	refer	refer	VERB
ftr-387	222	20	the	the	DET
ftr-387	222	21	reader	reader	NOUN
ftr-387	222	22	to	to	PART
ftr-387	222	23	irc	irc	VERB
ftr-387	222	24	section	section	NOUN
ftr-387	222	25	132	132	NUM
ftr-387	222	26	as	as	ADP
ftr-387	222	27	an	an	DET
ftr-387	222	28	additional	additional	ADJ
ftr-387	222	29	provision	provision	NOUN
ftr-387	222	30	addressing	address	VERB
ftr-387	222	31	this	this	DET
ftr-387	222	32	circumstance	circumstance	NOUN
ftr-387	222	33	rather	rather	ADV
ftr-387	222	34	than	than	ADP
ftr-387	222	35	as	as	ADP
ftr-387	222	36	an	an	DET
ftr-387	222	37	exclusive	exclusive	ADJ
ftr-387	222	38	provision	provision	NOUN
ftr-387	222	39	.	.	PUNCT
ftr-387	223	1	in	in	ADP
ftr-387	223	2	any	any	DET
ftr-387	223	3	event	event	NOUN
ftr-387	223	4	,	,	PUNCT
ftr-387	223	5	as	as	SCONJ
ftr-387	223	6	noted	note	VERB
ftr-387	223	7	in	in	ADP
ftr-387	223	8	footnote	footnote	NOUN
ftr-387	223	9	9	9	NUM
ftr-387	223	10	,	,	PUNCT
ftr-387	223	11	in	in	ADP
ftr-387	223	12	the	the	DET
ftr-387	223	13	unlikely	unlikely	ADJ
ftr-387	223	14	event	event	NOUN
ftr-387	223	15	that	that	SCONJ
ftr-387	223	16	the	the	DET
ftr-387	223	17	temporary	temporary	ADJ
ftr-387	223	18	regulation	regulation	NOUN
ftr-387	223	19	were	be	AUX
ftr-387	223	20	read	read	VERB
ftr-387	223	21	to	to	PART
ftr-387	223	22	mean	mean	VERB
ftr-387	223	23	that	that	SCONJ
ftr-387	223	24	irc	irc	NOUN
ftr-387	223	25	section	section	NOUN
ftr-387	223	26	132	132	NUM
ftr-387	223	27	is	be	AUX
ftr-387	223	28	the	the	DET
ftr-387	223	29	exclusive	exclusive	ADJ
ftr-387	223	30	provision	provision	NOUN
ftr-387	223	31	that	that	PRON
ftr-387	223	32	applies	apply	VERB
ftr-387	223	33	,	,	PUNCT
ftr-387	223	34	it	it	PRON
ftr-387	223	35	would	would	AUX
ftr-387	223	36	be	be	AUX
ftr-387	223	37	contradicted	contradict	VERB
ftr-387	223	38	by	by	ADP
ftr-387	223	39	regulations	regulation	NOUN
ftr-387	223	40	section	section	NOUN
ftr-387	223	41	1.62	1.62	NUM
ftr-387	223	42	-	-	SYM
ftr-387	223	43	2(d)(1	2(d)(1	NUM
ftr-387	223	44	)	)	PUNCT
ftr-387	223	45	which	which	PRON
ftr-387	223	46	is	be	AUX
ftr-387	223	47	a	a	DET
ftr-387	223	48	final	final	ADJ
ftr-387	223	49	regulation	regulation	NOUN
ftr-387	223	50	and	and	CCONJ
ftr-387	223	51	was	be	AUX
ftr-387	223	52	adopted	adopt	VERB
ftr-387	223	53	two	two	NUM
ftr-387	223	54	years	year	NOUN
ftr-387	223	55	after	after	SCONJ
ftr-387	223	56	the	the	DET
ftr-387	223	57	temporary	temporary	ADJ
ftr-387	223	58	regulation	regulation	NOUN
ftr-387	223	59	was	be	AUX
ftr-387	223	60	promulgated	promulgate	VERB
ftr-387	223	61	.	.	PUNCT
ftr-387	224	1	28	28	NUM
ftr-387	225	1	the	the	DET
ftr-387	225	2	question	question	NOUN
ftr-387	225	3	of	of	ADP
ftr-387	225	4	exclusivity	exclusivity	NOUN
ftr-387	225	5	turns	turn	VERB
ftr-387	225	6	on	on	ADP
ftr-387	225	7	whether	whether	SCONJ
ftr-387	225	8	irc	irc	NOUN
ftr-387	225	9	section	section	NOUN
ftr-387	225	10	132	132	NUM
ftr-387	225	11	was	be	AUX
ftr-387	225	12	intended	intend	VERB
ftr-387	225	13	by	by	ADP
ftr-387	225	14	congress	congress	PROPN
ftr-387	225	15	to	to	PART
ftr-387	225	16	preempt	preempt	VERB
ftr-387	225	17	the	the	DET
ftr-387	225	18	nonitemization	nonitemization	NOUN
ftr-387	225	19	provision	provision	NOUN
ftr-387	225	20	or	or	CCONJ
ftr-387	225	21	merely	merely	ADV
ftr-387	225	22	to	to	ADP
ftr-387	225	23	2007	2007	NUM
ftr-387	225	24	]	]	PUNCT
ftr-387	225	25	tax	tax	NOUN
ftr-387	225	26	consequences	consequence	NOUN
ftr-387	225	27	when	when	SCONJ
ftr-387	225	28	a	a	DET
ftr-387	225	29	new	new	ADJ
ftr-387	225	30	employer	employer	NOUN
ftr-387	225	31	bears	bear	VERB
ftr-387	225	32	the	the	DET
ftr-387	225	33	cost	cost	NOUN
ftr-387	225	34	549	549	NUM
ftr-387	225	35	provide	provide	VERB
ftr-387	225	36	an	an	DET
ftr-387	225	37	additional	additional	ADJ
ftr-387	225	38	means	mean	NOUN
ftr-387	225	39	of	of	ADP
ftr-387	225	40	relief	relief	NOUN
ftr-387	225	41	for	for	ADP
ftr-387	225	42	the	the	DET
ftr-387	225	43	employee	employee	NOUN
ftr-387	225	44	.	.	PUNCT
ftr-387	226	1	section	section	NOUN
ftr-387	226	2	132(a)(3	132(a)(3	NOUN
ftr-387	226	3	)	)	PUNCT
ftr-387	226	4	,	,	PUNCT
ftr-387	226	5	(	(	PUNCT
ftr-387	226	6	d	d	X
ftr-387	226	7	)	)	PUNCT
ftr-387	226	8	is	be	AUX
ftr-387	226	9	not	not	PART
ftr-387	226	10	identical	identical	ADJ
ftr-387	226	11	to	to	ADP
ftr-387	226	12	the	the	DET
ftr-387	226	13	nonitemization	nonitemization	NOUN
ftr-387	226	14	provision	provision	NOUN
ftr-387	226	15	of	of	ADP
ftr-387	226	16	irc	irc	PROPN
ftr-387	226	17	section	section	NOUN
ftr-387	226	18	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-387	226	19	)	)	PUNCT
ftr-387	226	20	.	.	PUNCT
ftr-387	227	1	section	section	PROPN
ftr-387	227	2	132(d	132(d	PROPN
ftr-387	227	3	)	)	PUNCT
ftr-387	227	4	applies	apply	VERB
ftr-387	227	5	only	only	ADV
ftr-387	227	6	to	to	ADP
ftr-387	227	7	expenses	expense	NOUN
ftr-387	227	8	that	that	PRON
ftr-387	227	9	would	would	AUX
ftr-387	227	10	be	be	AUX
ftr-387	227	11	deductible	deductible	ADJ
ftr-387	227	12	by	by	ADP
ftr-387	227	13	the	the	DET
ftr-387	227	14	employee	employee	NOUN
ftr-387	227	15	under	under	ADP
ftr-387	227	16	irc	irc	PROPN
ftr-387	227	17	sections	section	NOUN
ftr-387	227	18	162	162	NUM
ftr-387	227	19	or	or	CCONJ
ftr-387	227	20	167	167	NUM
ftr-387	227	21	.	.	PUNCT
ftr-387	228	1	in	in	ADP
ftr-387	228	2	contrast	contrast	NOUN
ftr-387	228	3	,	,	PUNCT
ftr-387	228	4	irc	irc	PROPN
ftr-387	228	5	section	section	NOUN
ftr-387	228	6	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-387	228	7	)	)	PUNCT
ftr-387	228	8	applies	apply	VERB
ftr-387	228	9	to	to	ADP
ftr-387	228	10	employee	employee	NOUN
ftr-387	228	11	expenses	expense	NOUN
ftr-387	228	12	that	that	PRON
ftr-387	228	13	are	be	AUX
ftr-387	228	14	deductible	deductible	ADJ
ftr-387	228	15	under	under	ADP
ftr-387	228	16	irc	irc	PROPN
ftr-387	228	17	sections	section	NOUN
ftr-387	228	18	161	161	NUM
ftr-387	228	19	to	to	ADP
ftr-387	228	20	199	199	NUM
ftr-387	228	21	.	.	PUNCT
ftr-387	229	1	since	since	SCONJ
ftr-387	229	2	the	the	DET
ftr-387	229	3	nonitemization	nonitemization	NOUN
ftr-387	229	4	provision	provision	NOUN
ftr-387	229	5	still	still	ADV
ftr-387	229	6	requires	require	VERB
ftr-387	229	7	the	the	DET
ftr-387	229	8	taxpayer	taxpayer	NOUN
ftr-387	229	9	to	to	PART
ftr-387	229	10	report	report	VERB
ftr-387	229	11	both	both	CCONJ
ftr-387	229	12	the	the	DET
ftr-387	229	13	income	income	NOUN
ftr-387	229	14	from	from	ADP
ftr-387	229	15	the	the	DET
ftr-387	229	16	reimbursement	reimbursement	NOUN
ftr-387	229	17	and	and	CCONJ
ftr-387	229	18	the	the	DET
ftr-387	229	19	deduction	deduction	NOUN
ftr-387	229	20	for	for	ADP
ftr-387	229	21	the	the	DET
ftr-387	229	22	payment	payment	NOUN
ftr-387	229	23	or	or	CCONJ
ftr-387	229	24	constructive	constructive	ADJ
ftr-387	229	25	payment	payment	NOUN
ftr-387	229	26	(	(	PUNCT
ftr-387	229	27	subject	subject	ADJ
ftr-387	229	28	to	to	ADP
ftr-387	229	29	an	an	DET
ftr-387	229	30	exception	exception	NOUN
ftr-387	229	31	for	for	ADP
ftr-387	229	32	exclusion	exclusion	NOUN
ftr-387	229	33	in	in	ADP
ftr-387	229	34	certain	certain	ADJ
ftr-387	229	35	specified	specified	ADJ
ftr-387	229	36	circumstances	circumstance	NOUN
ftr-387	229	37	)	)	PUNCT
ftr-387	229	38	,	,	PUNCT
ftr-387	229	39	it	it	PRON
ftr-387	229	40	is	be	AUX
ftr-387	229	41	not	not	PART
ftr-387	229	42	surprising	surprising	ADJ
ftr-387	229	43	that	that	SCONJ
ftr-387	229	44	it	it	PRON
ftr-387	229	45	has	have	VERB
ftr-387	229	46	a	a	DET
ftr-387	229	47	broader	broad	ADJ
ftr-387	229	48	scope	scope	NOUN
ftr-387	229	49	than	than	SCONJ
ftr-387	229	50	does	do	VERB
ftr-387	229	51	the	the	DET
ftr-387	229	52	exclusionary	exclusionary	ADJ
ftr-387	229	53	provision	provision	NOUN
ftr-387	229	54	of	of	ADP
ftr-387	229	55	irc	irc	PROPN
ftr-387	229	56	section	section	NOUN
ftr-387	229	57	132(d	132(d	PROPN
ftr-387	229	58	)	)	PUNCT
ftr-387	229	59	.	.	PUNCT
ftr-387	230	1	section	section	PROPN
ftr-387	230	2	132(d	132(d	PROPN
ftr-387	230	3	)	)	PUNCT
ftr-387	230	4	is	be	AUX
ftr-387	230	5	merely	merely	ADV
ftr-387	230	6	a	a	DET
ftr-387	230	7	codification	codification	NOUN
ftr-387	230	8	of	of	ADP
ftr-387	230	9	that	that	DET
ftr-387	230	10	part	part	NOUN
ftr-387	230	11	of	of	ADP
ftr-387	230	12	the	the	DET
ftr-387	230	13	nonitemization	nonitemization	NOUN
ftr-387	230	14	provision	provision	NOUN
ftr-387	230	15	that	that	PRON
ftr-387	230	16	applies	apply	VERB
ftr-387	230	17	in	in	ADP
ftr-387	230	18	circumstances	circumstance	NOUN
ftr-387	230	19	where	where	SCONJ
ftr-387	230	20	exclusion	exclusion	NOUN
ftr-387	230	21	from	from	ADP
ftr-387	230	22	income	income	NOUN
ftr-387	230	23	is	be	AUX
ftr-387	230	24	appropriate	appropriate	ADJ
ftr-387	230	25	as	as	SCONJ
ftr-387	230	26	contrasted	contrast	VERB
ftr-387	230	27	to	to	ADP
ftr-387	230	28	circumstances	circumstance	NOUN
ftr-387	230	29	where	where	SCONJ
ftr-387	230	30	both	both	DET
ftr-387	230	31	income	income	NOUN
ftr-387	230	32	and	and	CCONJ
ftr-387	230	33	an	an	DET
ftr-387	230	34	offsetting	offset	VERB
ftr-387	230	35	full	full	ADJ
ftr-387	230	36	deduction	deduction	NOUN
ftr-387	230	37	are	be	AUX
ftr-387	230	38	to	to	PART
ftr-387	230	39	be	be	AUX
ftr-387	230	40	reported	report	VERB
ftr-387	230	41	.	.	PUNCT
ftr-387	231	1	treasury	treasury	PROPN
ftr-387	231	2	regulations	regulations	PROPN
ftr-387	231	3	section	section	VERB
ftr-387	231	4	1.132	1.132	NUM
ftr-387	231	5	-	-	PUNCT
ftr-387	231	6	5(a)(2)(i	5(a)(2)(i	NUM
ftr-387	231	7	)	)	PUNCT
ftr-387	231	8	states	state	VERB
ftr-387	231	9	that	that	SCONJ
ftr-387	231	10	a	a	DET
ftr-387	231	11	working	work	VERB
ftr-387	231	12	condition	condition	NOUN
ftr-387	231	13	fringe	fringe	NOUN
ftr-387	231	14	exclusion	exclusion	NOUN
ftr-387	231	15	from	from	ADP
ftr-387	231	16	income	income	NOUN
ftr-387	231	17	will	will	AUX
ftr-387	231	18	apply	apply	VERB
ftr-387	231	19	only	only	ADV
ftr-387	231	20	if	if	SCONJ
ftr-387	231	21	the	the	DET
ftr-387	231	22	hypothetical	hypothetical	ADJ
ftr-387	231	23	payment	payment	NOUN
ftr-387	231	24	made	make	VERB
ftr-387	231	25	by	by	ADP
ftr-387	231	26	the	the	DET
ftr-387	231	27	employee	employee	NOUN
ftr-387	231	28	would	would	AUX
ftr-387	231	29	be	be	AUX
ftr-387	231	30	allowable	allowable	ADJ
ftr-387	231	31	as	as	ADP
ftr-387	231	32	a	a	DET
ftr-387	231	33	deduction	deduction	NOUN
ftr-387	231	34	as	as	ADP
ftr-387	231	35	an	an	DET
ftr-387	231	36	expense	expense	NOUN
ftr-387	231	37	of	of	ADP
ftr-387	231	38	the	the	DET
ftr-387	231	39	employee	employee	NOUN
ftr-387	231	40	’s	’s	PART
ftr-387	231	41	conduct	conduct	NOUN
ftr-387	231	42	of	of	ADP
ftr-387	231	43	the	the	DET
ftr-387	231	44	business	business	NOUN
ftr-387	231	45	of	of	ADP
ftr-387	231	46	being	be	AUX
ftr-387	231	47	an	an	DET
ftr-387	231	48	employee	employee	NOUN
ftr-387	231	49	of	of	ADP
ftr-387	231	50	the	the	DET
ftr-387	231	51	employer	employer	NOUN
ftr-387	231	52	who	who	PRON
ftr-387	231	53	provided	provide	VERB
ftr-387	231	54	the	the	DET
ftr-387	231	55	property	property	NOUN
ftr-387	231	56	or	or	CCONJ
ftr-387	231	57	service	service	NOUN
ftr-387	231	58	.	.	PUNCT
ftr-387	232	1	an	an	DET
ftr-387	232	2	employee	employee	NOUN
ftr-387	232	3	in	in	ADP
ftr-387	232	4	the	the	DET
ftr-387	232	5	beilein	beilein	ADJ
ftr-387	232	6	type	type	NOUN
ftr-387	232	7	situation	situation	NOUN
ftr-387	232	8	could	could	AUX
ftr-387	232	9	not	not	PART
ftr-387	232	10	qualify	qualify	VERB
ftr-387	232	11	for	for	ADP
ftr-387	232	12	a	a	DET
ftr-387	232	13	working	work	VERB
ftr-387	232	14	condition	condition	NOUN
ftr-387	232	15	fringe	fringe	NOUN
ftr-387	232	16	since	since	SCONJ
ftr-387	232	17	the	the	DET
ftr-387	232	18	employee	employee	NOUN
ftr-387	232	19	’s	’s	PART
ftr-387	232	20	deduction	deduction	NOUN
ftr-387	232	21	for	for	ADP
ftr-387	232	22	the	the	DET
ftr-387	232	23	buy	buy	NOUN
ftr-387	232	24	out	out	ADP
ftr-387	232	25	payment	payment	NOUN
ftr-387	232	26	is	be	AUX
ftr-387	232	27	attributable	attributable	ADJ
ftr-387	232	28	to	to	ADP
ftr-387	232	29	his	his	PRON
ftr-387	232	30	prior	prior	ADJ
ftr-387	232	31	employment	employment	NOUN
ftr-387	232	32	.	.	PUNCT
ftr-387	233	1	this	this	PRON
ftr-387	233	2	creates	create	VERB
ftr-387	233	3	another	another	DET
ftr-387	233	4	important	important	ADJ
ftr-387	233	5	distinction	distinction	NOUN
ftr-387	233	6	between	between	ADP
ftr-387	233	7	the	the	DET
ftr-387	233	8	nonitemization	nonitemization	NOUN
ftr-387	233	9	provision	provision	NOUN
ftr-387	233	10	and	and	CCONJ
ftr-387	233	11	the	the	DET
ftr-387	233	12	working	work	VERB
ftr-387	233	13	condition	condition	NOUN
ftr-387	233	14	fringe	fringe	NOUN
ftr-387	233	15	exclusion	exclusion	NOUN
ftr-387	233	16	.	.	PUNCT
ftr-387	234	1	as	as	SCONJ
ftr-387	234	2	noted	note	VERB
ftr-387	234	3	above	above	ADV
ftr-387	234	4	,	,	PUNCT
ftr-387	234	5	the	the	DET
ftr-387	234	6	application	application	NOUN
ftr-387	234	7	of	of	ADP
ftr-387	234	8	the	the	DET
ftr-387	234	9	nonitemization	nonitemization	NOUN
ftr-387	234	10	provision	provision	NOUN
ftr-387	234	11	should	should	AUX
ftr-387	234	12	not	not	PART
ftr-387	234	13	be	be	AUX
ftr-387	234	14	restricted	restrict	VERB
ftr-387	234	15	to	to	ADP
ftr-387	234	16	expenditures	expenditure	NOUN
ftr-387	234	17	that	that	PRON
ftr-387	234	18	would	would	AUX
ftr-387	234	19	be	be	AUX
ftr-387	234	20	deductible	deductible	ADJ
ftr-387	234	21	as	as	ADP
ftr-387	234	22	having	having	AUX
ftr-387	234	23	been	be	AUX
ftr-387	234	24	incurred	incur	VERB
ftr-387	234	25	in	in	ADP
ftr-387	234	26	the	the	DET
ftr-387	234	27	conduct	conduct	NOUN
ftr-387	234	28	of	of	ADP
ftr-387	234	29	the	the	DET
ftr-387	234	30	new	new	ADJ
ftr-387	234	31	employer	employer	NOUN
ftr-387	234	32	’s	’s	PART
ftr-387	234	33	business	business	NOUN
ftr-387	234	34	.	.	PUNCT
ftr-387	235	1	instead	instead	ADV
ftr-387	235	2	,	,	PUNCT
ftr-387	235	3	it	it	PRON
ftr-387	235	4	should	should	AUX
ftr-387	235	5	be	be	AUX
ftr-387	235	6	sufficient	sufficient	ADJ
ftr-387	235	7	that	that	SCONJ
ftr-387	235	8	the	the	DET
ftr-387	235	9	principal	principal	ADJ
ftr-387	235	10	motive	motive	NOUN
ftr-387	235	11	of	of	ADP
ftr-387	235	12	the	the	DET
ftr-387	235	13	employer	employer	NOUN
ftr-387	235	14	in	in	ADP
ftr-387	235	15	reimbursing	reimburse	VERB
ftr-387	235	16	the	the	DET
ftr-387	235	17	amount	amount	NOUN
ftr-387	235	18	is	be	AUX
ftr-387	235	19	to	to	PART
ftr-387	235	20	obtain	obtain	VERB
ftr-387	235	21	a	a	DET
ftr-387	235	22	benefit	benefit	NOUN
ftr-387	235	23	for	for	ADP
ftr-387	235	24	the	the	DET
ftr-387	235	25	employer	employer	NOUN
ftr-387	235	26	and	and	CCONJ
ftr-387	235	27	not	not	PART
ftr-387	235	28	to	to	PART
ftr-387	235	29	compensate	compensate	VERB
ftr-387	235	30	the	the	DET
ftr-387	235	31	employee	employee	NOUN
ftr-387	235	32	.	.	PUNCT
ftr-387	236	1	it	it	PRON
ftr-387	236	2	is	be	AUX
ftr-387	236	3	appropriate	appropriate	ADJ
ftr-387	236	4	that	that	SCONJ
ftr-387	236	5	the	the	DET
ftr-387	236	6	nonitemization	nonitemization	NOUN
ftr-387	236	7	provision	provision	NOUN
ftr-387	236	8	have	have	VERB
ftr-387	236	9	a	a	DET
ftr-387	236	10	broader	broad	ADJ
ftr-387	236	11	scope	scope	NOUN
ftr-387	236	12	than	than	SCONJ
ftr-387	236	13	does	do	VERB
ftr-387	236	14	the	the	DET
ftr-387	236	15	working	work	VERB
ftr-387	236	16	condition	condition	NOUN
ftr-387	236	17	fringe	fringe	NOUN
ftr-387	236	18	benefit	benefit	NOUN
ftr-387	236	19	exclusion	exclusion	NOUN
ftr-387	236	20	.	.	PUNCT
ftr-387	237	1	in	in	ADP
ftr-387	237	2	sum	sum	NOUN
ftr-387	237	3	,	,	PUNCT
ftr-387	237	4	beilein	beilein	PROPN
ftr-387	237	5	’s	’s	PART
ftr-387	237	6	deduction	deduction	NOUN
ftr-387	237	7	for	for	ADP
ftr-387	237	8	the	the	DET
ftr-387	237	9	payment	payment	NOUN
ftr-387	237	10	should	should	AUX
ftr-387	237	11	be	be	AUX
ftr-387	237	12	a	a	DET
ftr-387	237	13	nonitemized	nonitemized	ADJ
ftr-387	237	14	deduction	deduction	NOUN
ftr-387	237	15	since	since	SCONJ
ftr-387	237	16	it	it	PRON
ftr-387	237	17	was	be	AUX
ftr-387	237	18	reimbursed	reimburse	VERB
ftr-387	237	19	by	by	ADP
ftr-387	237	20	a	a	DET
ftr-387	237	21	current	current	ADJ
ftr-387	237	22	employer	employer	NOUN
ftr-387	237	23	for	for	ADP
ftr-387	237	24	a	a	DET
ftr-387	237	25	business	business	NOUN
ftr-387	237	26	purpose	purpose	NOUN
ftr-387	237	27	other	other	ADJ
ftr-387	237	28	than	than	SCONJ
ftr-387	237	29	to	to	PART
ftr-387	237	30	compensate	compensate	VERB
ftr-387	237	31	beilein	beilein	ADV
ftr-387	237	32	.	.	PUNCT
ftr-387	238	1	as	as	ADP
ftr-387	238	2	a	a	DET
ftr-387	238	3	nonitemized	nonitemized	ADJ
ftr-387	238	4	deduction	deduction	NOUN
ftr-387	238	5	,	,	PUNCT
ftr-387	238	6	it	it	PRON
ftr-387	238	7	would	would	AUX
ftr-387	238	8	wash	wash	VERB
ftr-387	238	9	out	out	ADP
ftr-387	238	10	any	any	DET
ftr-387	238	11	income	income	NOUN
ftr-387	238	12	he	he	PRON
ftr-387	238	13	would	would	AUX
ftr-387	238	14	have	have	AUX
ftr-387	238	15	recognized	recognize	VERB
ftr-387	238	16	from	from	ADP
ftr-387	238	17	the	the	DET
ftr-387	238	18	reimbursement	reimbursement	NOUN
ftr-387	238	19	.	.	PUNCT
ftr-387	239	1	3	3	X
ftr-387	239	2	.	.	X
ftr-387	239	3	the	the	DET
ftr-387	239	4	employer	employer	NOUN
ftr-387	239	5	’s	’s	PART
ftr-387	239	6	payment	payment	NOUN
ftr-387	239	7	is	be	AUX
ftr-387	239	8	excluded	exclude	VERB
ftr-387	239	9	from	from	ADP
ftr-387	239	10	the	the	DET
ftr-387	239	11	employee	employee	NOUN
ftr-387	239	12	’s	’s	PART
ftr-387	239	13	income	income	NOUN
ftr-387	239	14	because	because	SCONJ
ftr-387	239	15	the	the	DET
ftr-387	239	16	employee	employee	NOUN
ftr-387	239	17	is	be	AUX
ftr-387	239	18	merely	merely	ADV
ftr-387	239	19	an	an	DET
ftr-387	239	20	incidental	incidental	ADJ
ftr-387	239	21	beneficiary	beneficiary	NOUN
ftr-387	239	22	of	of	ADP
ftr-387	239	23	that	that	DET
ftr-387	239	24	payment	payment	NOUN
ftr-387	239	25	if	if	SCONJ
ftr-387	239	26	a	a	DET
ftr-387	239	27	taxpayer	taxpayer	NOUN
ftr-387	239	28	incurs	incur	VERB
ftr-387	239	29	an	an	DET
ftr-387	239	30	expense	expense	NOUN
ftr-387	239	31	on	on	ADP
ftr-387	239	32	behalf	behalf	NOUN
ftr-387	239	33	of	of	ADP
ftr-387	239	34	another	another	DET
ftr-387	239	35	person	person	NOUN
ftr-387	239	36	,	,	PUNCT
ftr-387	239	37	the	the	DET
ftr-387	239	38	reimbursement	reimbursement	NOUN
ftr-387	239	39	to	to	ADP
ftr-387	239	40	the	the	DET
ftr-387	239	41	taxpayer	taxpayer	NOUN
ftr-387	239	42	will	will	AUX
ftr-387	239	43	not	not	PART
ftr-387	239	44	be	be	AUX
ftr-387	239	45	included	include	VERB
ftr-387	239	46	in	in	ADP
ftr-387	239	47	the	the	DET
ftr-387	239	48	taxpayer	taxpayer	NOUN
ftr-387	239	49	’s	’s	PART
ftr-387	239	50	income	income	NOUN
ftr-387	239	51	even	even	ADV
ftr-387	239	52	though	though	SCONJ
ftr-387	239	53	the	the	DET
ftr-387	239	54	taxpayer	taxpayer	NOUN
ftr-387	239	55	may	may	AUX
ftr-387	239	56	have	have	AUX
ftr-387	239	57	also	also	ADV
ftr-387	239	58	benefitted	benefit	VERB
ftr-387	239	59	from	from	ADP
ftr-387	239	60	the	the	DET
ftr-387	239	61	expenditure	expenditure	NOUN
ftr-387	239	62	.	.	PUNCT
ftr-387	240	1	for	for	ADP
ftr-387	240	2	example	example	NOUN
ftr-387	240	3	,	,	PUNCT
ftr-387	240	4	while	while	SCONJ
ftr-387	240	5	the	the	DET
ftr-387	240	6	expenses	expense	NOUN
ftr-387	240	7	of	of	ADP
ftr-387	240	8	seeking	seek	VERB
ftr-387	240	9	employment	employment	NOUN
ftr-387	240	10	in	in	ADP
ftr-387	240	11	a	a	DET
ftr-387	240	12	business	business	NOUN
ftr-387	240	13	in	in	ADP
ftr-387	240	14	which	which	PRON
ftr-387	240	15	the	the	DET
ftr-387	240	16	taxpayer	taxpayer	NOUN
ftr-387	240	17	was	be	AUX
ftr-387	240	18	not	not	PART
ftr-387	240	19	previously	previously	ADV
ftr-387	240	20	employed	employ	VERB
ftr-387	240	21	are	be	AUX
ftr-387	240	22	not	not	PART
ftr-387	240	23	deductible	deductible	ADJ
ftr-387	240	24	,	,	PUNCT
ftr-387	240	25	if	if	SCONJ
ftr-387	240	26	a	a	DET
ftr-387	240	27	taxpayer	taxpayer	NOUN
ftr-387	240	28	is	be	AUX
ftr-387	240	29	550	550	NUM
ftr-387	240	30	florida	florida	PROPN
ftr-387	240	31	tax	tax	NOUN
ftr-387	240	32	review	review	NOUN
ftr-387	240	33	[	[	X
ftr-387	240	34	vol.8:5	vol.8:5	NOUN
ftr-387	240	35	29	29	NUM
ftr-387	240	36	.	.	PUNCT
ftr-387	240	37	rev	rev	PROPN
ftr-387	240	38	.	.	PROPN
ftr-387	240	39	rul	rul	PROPN
ftr-387	240	40	.	.	PUNCT
ftr-387	240	41	63	63	NUM
ftr-387	240	42	-	-	SYM
ftr-387	240	43	77	77	NUM
ftr-387	240	44	,	,	PUNCT
ftr-387	240	45	1963	1963	NUM
ftr-387	240	46	-	-	SYM
ftr-387	240	47	1	1	NUM
ftr-387	240	48	c.b	c.b	PROPN
ftr-387	240	49	.	.	PROPN
ftr-387	240	50	177	177	NUM
ftr-387	240	51	.	.	PUNCT
ftr-387	240	52	30	30	NUM
ftr-387	240	53	.	.	X
ftr-387	240	54	401	401	NUM
ftr-387	240	55	f.2d	f.2d	SYM
ftr-387	240	56	118	118	NUM
ftr-387	240	57	(	(	PUNCT
ftr-387	240	58	5th	5th	ADJ
ftr-387	240	59	cir	cir	NOUN
ftr-387	240	60	.	.	PUNCT
ftr-387	240	61	1968	1968	NUM
ftr-387	240	62	)	)	PUNCT
ftr-387	240	63	.	.	PUNCT
ftr-387	241	1	31	31	NUM
ftr-387	241	2	.	.	PUNCT
ftr-387	242	1	i	i	PRON
ftr-387	242	2	d.	d.	PROPN
ftr-387	242	3	at	at	ADP
ftr-387	242	4	123	123	NUM
ftr-387	242	5	.	.	PUNCT
ftr-387	243	1	reimbursed	reimburse	VERB
ftr-387	243	2	for	for	ADP
ftr-387	243	3	his	his	PRON
ftr-387	243	4	expenses	expense	NOUN
ftr-387	243	5	by	by	ADP
ftr-387	243	6	a	a	DET
ftr-387	243	7	prospective	prospective	ADJ
ftr-387	243	8	employer	employer	NOUN
ftr-387	243	9	who	who	PRON
ftr-387	243	10	invited	invite	VERB
ftr-387	243	11	the	the	DET
ftr-387	243	12	taxpayer	taxpayer	NOUN
ftr-387	243	13	to	to	PART
ftr-387	243	14	travel	travel	VERB
ftr-387	243	15	to	to	PART
ftr-387	243	16	be	be	AUX
ftr-387	243	17	interviewed	interview	VERB
ftr-387	243	18	,	,	PUNCT
ftr-387	243	19	the	the	DET
ftr-387	243	20	reimbursement	reimbursement	NOUN
ftr-387	243	21	is	be	AUX
ftr-387	243	22	not	not	PART
ftr-387	243	23	income	income	NOUN
ftr-387	243	24	to	to	ADP
ftr-387	243	25	him	he	PRON
ftr-387	243	26	regardless	regardless	ADV
ftr-387	243	27	of	of	ADP
ftr-387	243	28	whether	whether	SCONJ
ftr-387	243	29	he	he	PRON
ftr-387	243	30	is	be	AUX
ftr-387	243	31	hired	hire	VERB
ftr-387	243	32	.	.	PUNCT
ftr-387	244	1	the	the	DET
ftr-387	244	2	taxpayer	taxpayer	NOUN
ftr-387	244	3	clearly	clearly	ADV
ftr-387	244	4	benefits	benefit	VERB
ftr-387	244	5	from	from	ADP
ftr-387	244	6	having29	having29	NOUN
ftr-387	244	7	the	the	DET
ftr-387	244	8	opportunity	opportunity	NOUN
ftr-387	244	9	to	to	PART
ftr-387	244	10	interview	interview	VERB
ftr-387	244	11	the	the	DET
ftr-387	244	12	firm	firm	NOUN
ftr-387	244	13	.	.	PUNCT
ftr-387	245	1	he	he	PRON
ftr-387	245	2	has	have	VERB
ftr-387	245	3	an	an	DET
ftr-387	245	4	opportunity	opportunity	NOUN
ftr-387	245	5	to	to	PART
ftr-387	245	6	convince	convince	VERB
ftr-387	245	7	the	the	DET
ftr-387	245	8	firm	firm	NOUN
ftr-387	245	9	to	to	PART
ftr-387	245	10	offer	offer	VERB
ftr-387	245	11	him	he	PRON
ftr-387	245	12	employment	employment	NOUN
ftr-387	245	13	,	,	PUNCT
ftr-387	245	14	and	and	CCONJ
ftr-387	245	15	he	he	PRON
ftr-387	245	16	has	have	VERB
ftr-387	245	17	the	the	DET
ftr-387	245	18	opportunity	opportunity	NOUN
ftr-387	245	19	to	to	PART
ftr-387	245	20	see	see	VERB
ftr-387	245	21	whether	whether	SCONJ
ftr-387	245	22	he	he	PRON
ftr-387	245	23	would	would	AUX
ftr-387	245	24	wish	wish	VERB
ftr-387	245	25	to	to	PART
ftr-387	245	26	work	work	VERB
ftr-387	245	27	for	for	ADP
ftr-387	245	28	that	that	DET
ftr-387	245	29	firm	firm	NOUN
ftr-387	245	30	.	.	PUNCT
ftr-387	246	1	but	but	CCONJ
ftr-387	246	2	,	,	PUNCT
ftr-387	246	3	the	the	DET
ftr-387	246	4	purpose	purpose	NOUN
ftr-387	246	5	of	of	ADP
ftr-387	246	6	the	the	DET
ftr-387	246	7	firm	firm	NOUN
ftr-387	246	8	in	in	ADP
ftr-387	246	9	reimbursing	reimburse	VERB
ftr-387	246	10	the	the	DET
ftr-387	246	11	taxpayer	taxpayer	NOUN
ftr-387	246	12	is	be	AUX
ftr-387	246	13	not	not	PART
ftr-387	246	14	to	to	PART
ftr-387	246	15	compensate	compensate	VERB
ftr-387	246	16	him	he	PRON
ftr-387	246	17	.	.	PUNCT
ftr-387	247	1	rather	rather	ADV
ftr-387	247	2	,	,	PUNCT
ftr-387	247	3	it	it	PRON
ftr-387	247	4	is	be	AUX
ftr-387	247	5	to	to	PART
ftr-387	247	6	provide	provide	VERB
ftr-387	247	7	the	the	DET
ftr-387	247	8	firm	firm	NOUN
ftr-387	247	9	the	the	DET
ftr-387	247	10	opportunity	opportunity	NOUN
ftr-387	247	11	to	to	PART
ftr-387	247	12	see	see	VERB
ftr-387	247	13	if	if	SCONJ
ftr-387	247	14	it	it	PRON
ftr-387	247	15	wishes	wish	VERB
ftr-387	247	16	to	to	PART
ftr-387	247	17	hire	hire	VERB
ftr-387	247	18	the	the	DET
ftr-387	247	19	taxpayer	taxpayer	NOUN
ftr-387	247	20	and	and	CCONJ
ftr-387	247	21	to	to	PART
ftr-387	247	22	convince	convince	VERB
ftr-387	247	23	the	the	DET
ftr-387	247	24	taxpayer	taxpayer	NOUN
ftr-387	247	25	to	to	PART
ftr-387	247	26	accept	accept	VERB
ftr-387	247	27	the	the	DET
ftr-387	247	28	offer	offer	NOUN
ftr-387	247	29	,	,	PUNCT
ftr-387	247	30	if	if	SCONJ
ftr-387	247	31	one	one	PRON
ftr-387	247	32	is	be	AUX
ftr-387	247	33	made	make	VERB
ftr-387	247	34	.	.	PUNCT
ftr-387	248	1	the	the	DET
ftr-387	248	2	service	service	NOUN
ftr-387	248	3	has	have	AUX
ftr-387	248	4	agreed	agree	VERB
ftr-387	248	5	that	that	SCONJ
ftr-387	248	6	the	the	DET
ftr-387	248	7	taxpayer	taxpayer	NOUN
ftr-387	248	8	is	be	AUX
ftr-387	248	9	not	not	PART
ftr-387	248	10	taxed	tax	VERB
ftr-387	248	11	in	in	ADP
ftr-387	248	12	that	that	DET
ftr-387	248	13	circumstance	circumstance	NOUN
ftr-387	248	14	regardless	regardless	ADV
ftr-387	248	15	of	of	ADP
ftr-387	248	16	whether	whether	SCONJ
ftr-387	248	17	the	the	DET
ftr-387	248	18	taxpayer	taxpayer	NOUN
ftr-387	248	19	is	be	AUX
ftr-387	248	20	offered	offer	VERB
ftr-387	248	21	a	a	DET
ftr-387	248	22	position	position	NOUN
ftr-387	248	23	and	and	CCONJ
ftr-387	248	24	accepts	accept	VERB
ftr-387	248	25	it	it	PRON
ftr-387	248	26	.	.	PUNCT
ftr-387	249	1	the	the	DET
ftr-387	249	2	service	service	NOUN
ftr-387	249	3	,	,	PUNCT
ftr-387	249	4	however	however	ADV
ftr-387	249	5	,	,	PUNCT
ftr-387	249	6	is	be	AUX
ftr-387	249	7	likely	likely	ADJ
ftr-387	249	8	to	to	PART
ftr-387	249	9	question	question	VERB
ftr-387	249	10	whether	whether	SCONJ
ftr-387	249	11	the	the	DET
ftr-387	249	12	incidental	incidental	ADJ
ftr-387	249	13	beneficiary	beneficiary	NOUN
ftr-387	249	14	exclusion	exclusion	NOUN
ftr-387	249	15	applies	apply	VERB
ftr-387	249	16	to	to	ADP
ftr-387	249	17	a	a	DET
ftr-387	249	18	taxpayer	taxpayer	NOUN
ftr-387	249	19	who	who	PRON
ftr-387	249	20	is	be	AUX
ftr-387	249	21	employed	employ	VERB
ftr-387	249	22	by	by	ADP
ftr-387	249	23	the	the	DET
ftr-387	249	24	person	person	NOUN
ftr-387	249	25	who	who	PRON
ftr-387	249	26	makes	make	VERB
ftr-387	249	27	the	the	DET
ftr-387	249	28	reimbursement	reimbursement	NOUN
ftr-387	249	29	.	.	PUNCT
ftr-387	250	1	the	the	DET
ftr-387	250	2	leading	lead	VERB
ftr-387	250	3	case	case	NOUN
ftr-387	250	4	in	in	ADP
ftr-387	250	5	support	support	NOUN
ftr-387	250	6	of	of	ADP
ftr-387	250	7	applying	apply	VERB
ftr-387	250	8	that	that	DET
ftr-387	250	9	exclusion	exclusion	NOUN
ftr-387	250	10	,	,	PUNCT
ftr-387	250	11	even	even	ADV
ftr-387	250	12	when	when	SCONJ
ftr-387	250	13	the	the	DET
ftr-387	250	14	taxpayer	taxpayer	NOUN
ftr-387	250	15	is	be	AUX
ftr-387	250	16	employed	employ	VERB
ftr-387	250	17	by	by	ADP
ftr-387	250	18	one	one	NUM
ftr-387	250	19	of	of	ADP
ftr-387	250	20	the	the	DET
ftr-387	250	21	reimbursers	reimburser	NOUN
ftr-387	250	22	,	,	PUNCT
ftr-387	250	23	is	be	AUX
ftr-387	250	24	the	the	DET
ftr-387	250	25	fifth	fifth	ADJ
ftr-387	250	26	circuit	circuit	NOUN
ftr-387	250	27	’s	’s	PART
ftr-387	250	28	decision	decision	NOUN
ftr-387	250	29	in	in	ADP
ftr-387	250	30	united	united	PROPN
ftr-387	250	31	states	states	PROPN
ftr-387	250	32	v.	v.	ADP
ftr-387	250	33	gothcher.30	gothcher.30	PROPN
ftr-387	250	34	in	in	ADP
ftr-387	250	35	gotcher	gotcher	PROPN
ftr-387	250	36	,	,	PUNCT
ftr-387	250	37	the	the	DET
ftr-387	250	38	taxpayer	taxpayer	NOUN
ftr-387	250	39	was	be	AUX
ftr-387	250	40	an	an	DET
ftr-387	250	41	employee	employee	NOUN
ftr-387	250	42	of	of	ADP
ftr-387	250	43	a	a	DET
ftr-387	250	44	volkswagen	volkswagen	NOUN
ftr-387	250	45	dealership	dealership	NOUN
ftr-387	250	46	in	in	ADP
ftr-387	250	47	texas	texas	PROPN
ftr-387	250	48	.	.	PUNCT
ftr-387	251	1	the	the	DET
ftr-387	251	2	taxpayer	taxpayer	NOUN
ftr-387	251	3	was	be	AUX
ftr-387	251	4	offered	offer	VERB
ftr-387	251	5	the	the	DET
ftr-387	251	6	opportunity	opportunity	NOUN
ftr-387	251	7	to	to	PART
ftr-387	251	8	purchase	purchase	VERB
ftr-387	251	9	an	an	DET
ftr-387	251	10	interest	interest	NOUN
ftr-387	251	11	in	in	ADP
ftr-387	251	12	his	his	PRON
ftr-387	251	13	employer	employer	NOUN
ftr-387	251	14	.	.	PUNCT
ftr-387	252	1	to	to	PART
ftr-387	252	2	help	help	VERB
ftr-387	252	3	taxpayer	taxpayer	NOUN
ftr-387	252	4	determine	determine	VERB
ftr-387	252	5	whether	whether	SCONJ
ftr-387	252	6	to	to	PART
ftr-387	252	7	invest	invest	VERB
ftr-387	252	8	in	in	ADP
ftr-387	252	9	a	a	DET
ftr-387	252	10	volkswagen	volkswagen	NOUN
ftr-387	252	11	dealership	dealership	NOUN
ftr-387	252	12	in	in	ADP
ftr-387	252	13	this	this	DET
ftr-387	252	14	country	country	NOUN
ftr-387	252	15	,	,	PUNCT
ftr-387	252	16	his	his	PRON
ftr-387	252	17	employer	employer	NOUN
ftr-387	252	18	and	and	CCONJ
ftr-387	252	19	volkswagen	volkswagen	NOUN
ftr-387	252	20	of	of	ADP
ftr-387	252	21	germany	germany	PROPN
ftr-387	252	22	and	and	CCONJ
ftr-387	252	23	volkswagen	volkswagen	PROPN
ftr-387	252	24	of	of	ADP
ftr-387	252	25	america	america	PROPN
ftr-387	252	26	paid	pay	VERB
ftr-387	252	27	the	the	DET
ftr-387	252	28	expenses	expense	NOUN
ftr-387	252	29	of	of	ADP
ftr-387	252	30	taxpayer	taxpayer	NOUN
ftr-387	252	31	and	and	CCONJ
ftr-387	252	32	his	his	PRON
ftr-387	252	33	wife	wife	NOUN
ftr-387	252	34	to	to	PART
ftr-387	252	35	travel	travel	VERB
ftr-387	252	36	to	to	ADP
ftr-387	252	37	germany	germany	PROPN
ftr-387	252	38	and	and	CCONJ
ftr-387	252	39	view	view	VERB
ftr-387	252	40	volkswagen	volkswagen	NOUN
ftr-387	252	41	manufacturing	manufacturing	NOUN
ftr-387	252	42	plants	plant	NOUN
ftr-387	252	43	there	there	ADV
ftr-387	252	44	.	.	PUNCT
ftr-387	253	1	upon	upon	SCONJ
ftr-387	253	2	returning	return	VERB
ftr-387	253	3	from	from	ADP
ftr-387	253	4	his	his	PRON
ftr-387	253	5	trip	trip	NOUN
ftr-387	253	6	,	,	PUNCT
ftr-387	253	7	taxpayer	taxpayer	NOUN
ftr-387	253	8	invested	invest	VERB
ftr-387	253	9	in	in	ADP
ftr-387	253	10	the	the	DET
ftr-387	253	11	dealership	dealership	NOUN
ftr-387	253	12	.	.	PUNCT
ftr-387	254	1	the	the	DET
ftr-387	254	2	court	court	NOUN
ftr-387	254	3	held	hold	VERB
ftr-387	254	4	that	that	SCONJ
ftr-387	254	5	the	the	DET
ftr-387	254	6	reimbursement	reimbursement	NOUN
ftr-387	254	7	of	of	ADP
ftr-387	254	8	the	the	DET
ftr-387	254	9	taxpayer	taxpayer	NOUN
ftr-387	254	10	’s	’s	PART
ftr-387	254	11	expenses	expense	NOUN
ftr-387	254	12	was	be	AUX
ftr-387	254	13	not	not	PART
ftr-387	254	14	income	income	NOUN
ftr-387	254	15	to	to	ADP
ftr-387	254	16	him	he	PRON
ftr-387	254	17	,	,	PUNCT
ftr-387	254	18	but	but	CCONJ
ftr-387	254	19	the	the	DET
ftr-387	254	20	reimbursement	reimbursement	NOUN
ftr-387	254	21	of	of	ADP
ftr-387	254	22	his	his	PRON
ftr-387	254	23	wife	wife	NOUN
ftr-387	254	24	’s	’s	PART
ftr-387	254	25	expenses	expense	NOUN
ftr-387	254	26	was	be	AUX
ftr-387	254	27	taxable	taxable	ADJ
ftr-387	254	28	.	.	PUNCT
ftr-387	255	1	the	the	DET
ftr-387	255	2	purpose	purpose	NOUN
ftr-387	255	3	of	of	ADP
ftr-387	255	4	the	the	DET
ftr-387	255	5	employer	employer	NOUN
ftr-387	255	6	and	and	CCONJ
ftr-387	255	7	the	the	DET
ftr-387	255	8	manufacturers	manufacturer	NOUN
ftr-387	255	9	in	in	ADP
ftr-387	255	10	reimbursing	reimburse	VERB
ftr-387	255	11	the	the	DET
ftr-387	255	12	taxpayer	taxpayer	NOUN
ftr-387	255	13	was	be	AUX
ftr-387	255	14	to	to	PART
ftr-387	255	15	have	have	VERB
ftr-387	255	16	him	he	PRON
ftr-387	255	17	see	see	VERB
ftr-387	255	18	the	the	DET
ftr-387	255	19	manufacturing	manufacturing	NOUN
ftr-387	255	20	plants	plant	NOUN
ftr-387	255	21	in	in	ADP
ftr-387	255	22	order	order	NOUN
ftr-387	255	23	to	to	PART
ftr-387	255	24	convince	convince	VERB
ftr-387	255	25	him	he	PRON
ftr-387	255	26	that	that	SCONJ
ftr-387	255	27	the	the	DET
ftr-387	255	28	investment	investment	NOUN
ftr-387	255	29	in	in	ADP
ftr-387	255	30	the	the	DET
ftr-387	255	31	company	company	NOUN
ftr-387	255	32	would	would	AUX
ftr-387	255	33	be	be	AUX
ftr-387	255	34	a	a	DET
ftr-387	255	35	good	good	ADJ
ftr-387	255	36	choice	choice	NOUN
ftr-387	255	37	.	.	PUNCT
ftr-387	256	1	in	in	ADP
ftr-387	256	2	holding	hold	VERB
ftr-387	256	3	that	that	SCONJ
ftr-387	256	4	the	the	DET
ftr-387	256	5	reimbursements	reimbursement	NOUN
ftr-387	256	6	were	be	AUX
ftr-387	256	7	excluded	exclude	VERB
ftr-387	256	8	from	from	ADP
ftr-387	256	9	the	the	DET
ftr-387	256	10	taxpayer	taxpayer	NOUN
ftr-387	256	11	’s	’s	PART
ftr-387	256	12	income	income	NOUN
ftr-387	256	13	,	,	PUNCT
ftr-387	256	14	the	the	DET
ftr-387	256	15	court	court	NOUN
ftr-387	256	16	cited	cite	VERB
ftr-387	256	17	cases	case	NOUN
ftr-387	256	18	that	that	PRON
ftr-387	256	19	held	hold	VERB
ftr-387	256	20	that	that	SCONJ
ftr-387	256	21	such	such	ADJ
ftr-387	256	22	expenses	expense	NOUN
ftr-387	256	23	are	be	AUX
ftr-387	256	24	taxable	taxable	ADJ
ftr-387	256	25	only	only	ADV
ftr-387	256	26	when	when	SCONJ
ftr-387	256	27	made	make	VERB
ftr-387	256	28	primarily	primarily	ADV
ftr-387	256	29	for	for	ADP
ftr-387	256	30	the	the	DET
ftr-387	256	31	employee	employee	NOUN
ftr-387	256	32	’s	’s	PART
ftr-387	256	33	personal	personal	ADJ
ftr-387	256	34	pleasure	pleasure	NOUN
ftr-387	256	35	.	.	PUNCT
ftr-387	257	1	“	"	PUNCT
ftr-387	257	2	on	on	ADP
ftr-387	257	3	the	the	DET
ftr-387	257	4	other	other	ADJ
ftr-387	257	5	hand	hand	NOUN
ftr-387	257	6	,	,	PUNCT
ftr-387	257	7	when	when	SCONJ
ftr-387	257	8	it	it	PRON
ftr-387	257	9	has	have	AUX
ftr-387	257	10	been	be	AUX
ftr-387	257	11	shown	show	VERB
ftr-387	257	12	that	that	SCONJ
ftr-387	257	13	the	the	DET
ftr-387	257	14	expenses	expense	NOUN
ftr-387	257	15	were	be	AUX
ftr-387	257	16	paid	pay	VERB
ftr-387	257	17	to	to	PART
ftr-387	257	18	effectuate	effectuate	VERB
ftr-387	257	19	a	a	DET
ftr-387	257	20	legitimate	legitimate	ADJ
ftr-387	257	21	corporate	corporate	ADJ
ftr-387	257	22	end	end	NOUN
ftr-387	257	23	and	and	CCONJ
ftr-387	257	24	not	not	PART
ftr-387	257	25	to	to	PART
ftr-387	257	26	benefit	benefit	VERB
ftr-387	257	27	the	the	DET
ftr-387	257	28	officer	officer	NOUN
ftr-387	257	29	personally	personally	ADV
ftr-387	257	30	,	,	PUNCT
ftr-387	257	31	the	the	DET
ftr-387	257	32	officer	officer	NOUN
ftr-387	257	33	has	have	AUX
ftr-387	257	34	not	not	PART
ftr-387	257	35	been	be	AUX
ftr-387	257	36	taxed	tax	VERB
ftr-387	257	37	though	though	SCONJ
ftr-387	257	38	he	he	PRON
ftr-387	257	39	enjoyed	enjoy	VERB
ftr-387	257	40	and	and	CCONJ
ftr-387	257	41	benefited	benefit	VERB
ftr-387	257	42	from	from	ADP
ftr-387	257	43	the	the	DET
ftr-387	257	44	activity	activity	NOUN
ftr-387	257	45	.	.	PUNCT
ftr-387	257	46	”	"	PUNCT
ftr-387	258	1	it	it	PRON
ftr-387	258	2	is	be	AUX
ftr-387	258	3	noteworthy	noteworthy	ADJ
ftr-387	258	4	that	that	SCONJ
ftr-387	258	5	,	,	PUNCT
ftr-387	258	6	in	in	ADP
ftr-387	258	7	gotcher	gotcher	PROPN
ftr-387	258	8	,	,	PUNCT
ftr-387	258	9	the	the	DET
ftr-387	258	10	benefit31	benefit31	NOUN
ftr-387	258	11	to	to	ADP
ftr-387	258	12	the	the	DET
ftr-387	258	13	employer	employer	NOUN
ftr-387	258	14	was	be	AUX
ftr-387	258	15	to	to	PART
ftr-387	258	16	convince	convince	VERB
ftr-387	258	17	the	the	DET
ftr-387	258	18	taxpayer	taxpayer	NOUN
ftr-387	258	19	to	to	PART
ftr-387	258	20	invest	invest	VERB
ftr-387	258	21	in	in	ADP
ftr-387	258	22	the	the	DET
ftr-387	258	23	employer	employer	NOUN
ftr-387	258	24	’s	’s	PART
ftr-387	258	25	business	business	NOUN
ftr-387	258	26	.	.	PUNCT
ftr-387	259	1	the	the	DET
ftr-387	259	2	reimbursements	reimbursement	NOUN
ftr-387	259	3	would	would	AUX
ftr-387	259	4	be	be	AUX
ftr-387	259	5	capital	capital	NOUN
ftr-387	259	6	expenditures	expenditure	NOUN
ftr-387	259	7	of	of	ADP
ftr-387	259	8	the	the	DET
ftr-387	259	9	employer	employer	NOUN
ftr-387	259	10	.	.	PUNCT
ftr-387	260	1	similarly	similarly	ADV
ftr-387	260	2	,	,	PUNCT
ftr-387	260	3	in	in	ADP
ftr-387	260	4	the	the	DET
ftr-387	260	5	case	case	NOUN
ftr-387	260	6	of	of	ADP
ftr-387	260	7	a	a	DET
ftr-387	260	8	beilein	beilein	ADJ
ftr-387	260	9	-	-	PUNCT
ftr-387	260	10	type	type	NOUN
ftr-387	260	11	reimbursement	reimbursement	NOUN
ftr-387	260	12	,	,	PUNCT
ftr-387	260	13	the	the	DET
ftr-387	260	14	new	new	ADJ
ftr-387	260	15	employer	employer	NOUN
ftr-387	260	16	’s	’s	PART
ftr-387	260	17	purpose	purpose	NOUN
ftr-387	260	18	in	in	ADP
ftr-387	260	19	making	make	VERB
ftr-387	260	20	the	the	DET
ftr-387	260	21	reimbursement	reimbursement	NOUN
ftr-387	260	22	would	would	AUX
ftr-387	260	23	be	be	AUX
ftr-387	260	24	a	a	DET
ftr-387	260	25	capital	capital	NOUN
ftr-387	260	26	expenditure	expenditure	NOUN
ftr-387	260	27	to	to	PART
ftr-387	260	28	acquire	acquire	VERB
ftr-387	260	29	the	the	DET
ftr-387	260	30	services	service	NOUN
ftr-387	260	31	of	of	ADP
ftr-387	260	32	the	the	DET
ftr-387	260	33	taxpayer	taxpayer	NOUN
ftr-387	260	34	.	.	PUNCT
ftr-387	261	1	2007	2007	NUM
ftr-387	261	2	]	]	PUNCT
ftr-387	261	3	tax	tax	NOUN
ftr-387	261	4	consequences	consequence	NOUN
ftr-387	261	5	when	when	SCONJ
ftr-387	261	6	a	a	DET
ftr-387	261	7	new	new	ADJ
ftr-387	261	8	employer	employer	NOUN
ftr-387	261	9	bears	bear	VERB
ftr-387	261	10	the	the	DET
ftr-387	261	11	cost	cost	NOUN
ftr-387	261	12	551	551	NUM
ftr-387	261	13	while	while	NOUN
ftr-387	261	14	,	,	PUNCT
ftr-387	261	15	in	in	ADP
ftr-387	261	16	gotcher	gotcher	PROPN
ftr-387	261	17	,	,	PUNCT
ftr-387	261	18	the	the	DET
ftr-387	261	19	court	court	NOUN
ftr-387	261	20	noted	note	VERB
ftr-387	261	21	that	that	SCONJ
ftr-387	261	22	the	the	DET
ftr-387	261	23	taxpayer	taxpayer	NOUN
ftr-387	261	24	had	have	VERB
ftr-387	261	25	no	no	DET
ftr-387	261	26	realistic	realistic	ADJ
ftr-387	261	27	choice	choice	NOUN
ftr-387	261	28	to	to	PART
ftr-387	261	29	turn	turn	VERB
ftr-387	261	30	down	down	ADP
ftr-387	261	31	the	the	DET
ftr-387	261	32	offer	offer	NOUN
ftr-387	261	33	of	of	ADP
ftr-387	261	34	the	the	DET
ftr-387	261	35	trip	trip	NOUN
ftr-387	261	36	,	,	PUNCT
ftr-387	261	37	that	that	PRON
ftr-387	261	38	does	do	AUX
ftr-387	261	39	not	not	PART
ftr-387	261	40	mean	mean	VERB
ftr-387	261	41	that	that	SCONJ
ftr-387	261	42	the	the	DET
ftr-387	261	43	principle	principle	NOUN
ftr-387	261	44	applies	apply	VERB
ftr-387	261	45	only	only	ADV
ftr-387	261	46	when	when	SCONJ
ftr-387	261	47	the	the	DET
ftr-387	261	48	taxpayer	taxpayer	NOUN
ftr-387	261	49	had	have	VERB
ftr-387	261	50	no	no	DET
ftr-387	261	51	option	option	NOUN
ftr-387	261	52	to	to	PART
ftr-387	261	53	reject	reject	VERB
ftr-387	261	54	the	the	DET
ftr-387	261	55	offer	offer	NOUN
ftr-387	261	56	.	.	PUNCT
ftr-387	262	1	regardless	regardless	ADV
ftr-387	262	2	of	of	ADP
ftr-387	262	3	whether	whether	SCONJ
ftr-387	262	4	the	the	DET
ftr-387	262	5	employee	employee	NOUN
ftr-387	262	6	’s	’s	PART
ftr-387	262	7	acceptance	acceptance	NOUN
ftr-387	262	8	was	be	AUX
ftr-387	262	9	required	require	VERB
ftr-387	262	10	,	,	PUNCT
ftr-387	262	11	the	the	DET
ftr-387	262	12	primary	primary	ADJ
ftr-387	262	13	motive	motive	NOUN
ftr-387	262	14	for	for	ADP
ftr-387	262	15	making	make	VERB
ftr-387	262	16	the	the	DET
ftr-387	262	17	reimbursement	reimbursement	NOUN
ftr-387	262	18	was	be	AUX
ftr-387	262	19	to	to	PART
ftr-387	262	20	accomplish	accomplish	VERB
ftr-387	262	21	the	the	DET
ftr-387	262	22	corporate	corporate	ADJ
ftr-387	262	23	purposes	purpose	NOUN
ftr-387	262	24	of	of	ADP
ftr-387	262	25	the	the	DET
ftr-387	262	26	reimbursers	reimburser	NOUN
ftr-387	262	27	rather	rather	ADV
ftr-387	262	28	than	than	ADP
ftr-387	262	29	to	to	PART
ftr-387	262	30	compensate	compensate	VERB
ftr-387	262	31	the	the	DET
ftr-387	262	32	employee	employee	NOUN
ftr-387	262	33	;	;	PUNCT
ftr-387	262	34	and	and	CCONJ
ftr-387	262	35	that	that	PRON
ftr-387	262	36	is	be	AUX
ftr-387	262	37	the	the	DET
ftr-387	262	38	crux	crux	NOUN
ftr-387	262	39	of	of	ADP
ftr-387	262	40	excluding	exclude	VERB
ftr-387	262	41	the	the	DET
ftr-387	262	42	item	item	NOUN
ftr-387	262	43	from	from	ADP
ftr-387	262	44	income	income	NOUN
ftr-387	262	45	.	.	PUNCT
ftr-387	263	1	moreover	moreover	ADV
ftr-387	263	2	,	,	PUNCT
ftr-387	263	3	in	in	ADP
ftr-387	263	4	gotcher	gotcher	PROPN
ftr-387	263	5	,	,	PUNCT
ftr-387	263	6	the	the	DET
ftr-387	263	7	employee	employee	NOUN
ftr-387	263	8	was	be	AUX
ftr-387	263	9	not	not	PART
ftr-387	263	10	required	require	VERB
ftr-387	263	11	to	to	PART
ftr-387	263	12	accept	accept	VERB
ftr-387	263	13	the	the	DET
ftr-387	263	14	trip	trip	NOUN
ftr-387	263	15	as	as	ADP
ftr-387	263	16	a	a	DET
ftr-387	263	17	condition	condition	NOUN
ftr-387	263	18	of	of	ADP
ftr-387	263	19	his	his	PRON
ftr-387	263	20	employment	employment	NOUN
ftr-387	263	21	;	;	PUNCT
ftr-387	263	22	at	at	ADP
ftr-387	263	23	most	most	ADJ
ftr-387	263	24	,	,	PUNCT
ftr-387	263	25	the	the	DET
ftr-387	263	26	court	court	NOUN
ftr-387	263	27	indicated	indicate	VERB
ftr-387	263	28	that	that	SCONJ
ftr-387	263	29	it	it	PRON
ftr-387	263	30	was	be	AUX
ftr-387	263	31	an	an	DET
ftr-387	263	32	implied	imply	VERB
ftr-387	263	33	condition	condition	NOUN
ftr-387	263	34	of	of	ADP
ftr-387	263	35	the	the	DET
ftr-387	263	36	company	company	NOUN
ftr-387	263	37	’s	’	VERB
ftr-387	263	38	accepting	accept	VERB
ftr-387	263	39	him	he	PRON
ftr-387	263	40	as	as	ADP
ftr-387	263	41	an	an	DET
ftr-387	263	42	investor	investor	NOUN
ftr-387	263	43	(	(	PUNCT
ftr-387	263	44	and	and	CCONJ
ftr-387	263	45	even	even	ADV
ftr-387	263	46	that	that	PRON
ftr-387	263	47	seems	seem	VERB
ftr-387	263	48	dubious	dubious	ADJ
ftr-387	263	49	)	)	PUNCT
ftr-387	263	50	.	.	PUNCT
ftr-387	264	1	in	in	ADP
ftr-387	264	2	field	field	NOUN
ftr-387	264	3	service	service	NOUN
ftr-387	264	4	advice	advice	NOUN
ftr-387	264	5	memorandum	memorandum	NOUN
ftr-387	264	6	200137039	200137039	NUM
ftr-387	264	7	(	(	PUNCT
ftr-387	264	8	june	june	PROPN
ftr-387	264	9	19	19	NUM
ftr-387	264	10	,	,	PUNCT
ftr-387	264	11	2001	2001	NUM
ftr-387	264	12	)	)	PUNCT
ftr-387	264	13	,	,	PUNCT
ftr-387	264	14	the	the	DET
ftr-387	264	15	service	service	NOUN
ftr-387	264	16	concluded	conclude	VERB
ftr-387	264	17	that	that	SCONJ
ftr-387	264	18	,	,	PUNCT
ftr-387	264	19	in	in	ADP
ftr-387	264	20	1984	1984	NUM
ftr-387	264	21	,	,	PUNCT
ftr-387	264	22	when	when	SCONJ
ftr-387	264	23	congress	congress	PROPN
ftr-387	264	24	added	add	VERB
ftr-387	264	25	the	the	DET
ftr-387	264	26	term	term	NOUN
ftr-387	264	27	“	"	PUNCT
ftr-387	264	28	fringe	fringe	NOUN
ftr-387	264	29	benefits	benefit	NOUN
ftr-387	264	30	”	"	PUNCT
ftr-387	264	31	to	to	PART
ftr-387	264	32	irc	irc	VERB
ftr-387	264	33	section	section	NOUN
ftr-387	264	34	61(a)(1	61(a)(1	NUM
ftr-387	264	35	)	)	PUNCT
ftr-387	264	36	and	and	CCONJ
ftr-387	264	37	adopted	adopt	VERB
ftr-387	264	38	irc	irc	PROPN
ftr-387	264	39	section	section	NOUN
ftr-387	264	40	132	132	NUM
ftr-387	264	41	,	,	PUNCT
ftr-387	264	42	it	it	PRON
ftr-387	264	43	intended	intend	VERB
ftr-387	264	44	that	that	SCONJ
ftr-387	264	45	thereafter	thereafter	ADV
ftr-387	264	46	any	any	DET
ftr-387	264	47	fringe	fringe	NOUN
ftr-387	264	48	benefit	benefit	NOUN
ftr-387	264	49	would	would	AUX
ftr-387	264	50	be	be	AUX
ftr-387	264	51	taxable	taxable	ADJ
ftr-387	264	52	to	to	ADP
ftr-387	264	53	the	the	DET
ftr-387	264	54	beneficiary	beneficiary	NOUN
ftr-387	264	55	unless	unless	SCONJ
ftr-387	264	56	excluded	exclude	VERB
ftr-387	264	57	by	by	ADP
ftr-387	264	58	a	a	DET
ftr-387	264	59	statutory	statutory	ADJ
ftr-387	264	60	provision	provision	NOUN
ftr-387	264	61	.	.	PUNCT
ftr-387	265	1	the	the	DET
ftr-387	265	2	service	service	NOUN
ftr-387	265	3	further	far	ADV
ftr-387	265	4	concluded	conclude	VERB
ftr-387	265	5	that	that	SCONJ
ftr-387	265	6	since	since	SCONJ
ftr-387	265	7	gotcher	gotcher	PROPN
ftr-387	265	8	represents	represent	VERB
ftr-387	265	9	a	a	DET
ftr-387	265	10	common	common	ADJ
ftr-387	265	11	law	law	NOUN
ftr-387	265	12	exclusion	exclusion	NOUN
ftr-387	265	13	from	from	ADP
ftr-387	265	14	income	income	NOUN
ftr-387	265	15	that	that	PRON
ftr-387	265	16	preceded	precede	VERB
ftr-387	265	17	the	the	DET
ftr-387	265	18	1984	1984	NUM
ftr-387	265	19	act	act	NOUN
ftr-387	265	20	,	,	PUNCT
ftr-387	265	21	it	it	PRON
ftr-387	265	22	did	do	AUX
ftr-387	265	23	not	not	PART
ftr-387	265	24	apply	apply	VERB
ftr-387	265	25	to	to	ADP
ftr-387	265	26	benefits	benefit	NOUN
ftr-387	265	27	provided	provide	VERB
ftr-387	265	28	to	to	ADP
ftr-387	265	29	employees	employee	NOUN
ftr-387	265	30	after	after	ADP
ftr-387	265	31	1984	1984	NUM
ftr-387	265	32	.	.	PUNCT
ftr-387	266	1	that	that	DET
ftr-387	266	2	conclusion	conclusion	NOUN
ftr-387	266	3	is	be	AUX
ftr-387	266	4	questionable	questionable	ADJ
ftr-387	266	5	to	to	ADP
ftr-387	266	6	the	the	DET
ftr-387	266	7	extent	extent	NOUN
ftr-387	266	8	that	that	SCONJ
ftr-387	266	9	it	it	PRON
ftr-387	266	10	suggests	suggest	VERB
ftr-387	266	11	that	that	SCONJ
ftr-387	266	12	any	any	DET
ftr-387	266	13	non	non	ADJ
ftr-387	266	14	-	-	ADJ
ftr-387	266	15	wage	wage	ADJ
ftr-387	266	16	benefit	benefit	NOUN
ftr-387	266	17	that	that	PRON
ftr-387	266	18	an	an	DET
ftr-387	266	19	employee	employee	NOUN
ftr-387	266	20	receives	receive	VERB
ftr-387	266	21	from	from	ADP
ftr-387	266	22	his	his	PRON
ftr-387	266	23	employer	employer	NOUN
ftr-387	266	24	is	be	AUX
ftr-387	266	25	a	a	DET
ftr-387	266	26	“	"	PUNCT
ftr-387	266	27	fringe	fringe	NOUN
ftr-387	266	28	benefit	benefit	NOUN
ftr-387	266	29	.	.	PUNCT
ftr-387	266	30	”	"	PUNCT
ftr-387	267	1	to	to	ADP
ftr-387	267	2	the	the	DET
ftr-387	267	3	contrary	contrary	NOUN
ftr-387	267	4	,	,	PUNCT
ftr-387	267	5	if	if	SCONJ
ftr-387	267	6	an	an	DET
ftr-387	267	7	expenditure	expenditure	NOUN
ftr-387	267	8	is	be	AUX
ftr-387	267	9	not	not	PART
ftr-387	267	10	given	give	VERB
ftr-387	267	11	in	in	ADP
ftr-387	267	12	connection	connection	NOUN
ftr-387	267	13	with	with	ADP
ftr-387	267	14	the	the	DET
ftr-387	267	15	taxpayer	taxpayer	NOUN
ftr-387	267	16	’s	’s	PART
ftr-387	267	17	performance	performance	NOUN
ftr-387	267	18	of	of	ADP
ftr-387	267	19	his	his	PRON
ftr-387	267	20	duties	duty	NOUN
ftr-387	267	21	as	as	ADP
ftr-387	267	22	an	an	DET
ftr-387	267	23	employee	employee	NOUN
ftr-387	267	24	,	,	PUNCT
ftr-387	267	25	as	as	SCONJ
ftr-387	267	26	was	be	AUX
ftr-387	267	27	the	the	DET
ftr-387	267	28	case	case	NOUN
ftr-387	267	29	in	in	ADP
ftr-387	267	30	gotcher	gotcher	PROPN
ftr-387	267	31	,	,	PUNCT
ftr-387	267	32	the	the	DET
ftr-387	267	33	fact	fact	NOUN
ftr-387	267	34	that	that	SCONJ
ftr-387	267	35	the	the	DET
ftr-387	267	36	taxpayer	taxpayer	NOUN
ftr-387	267	37	is	be	AUX
ftr-387	267	38	employed	employ	VERB
ftr-387	267	39	by	by	ADP
ftr-387	267	40	the	the	DET
ftr-387	267	41	reimburser	reimburser	NOUN
ftr-387	267	42	should	should	AUX
ftr-387	267	43	not	not	PART
ftr-387	267	44	cause	cause	VERB
ftr-387	267	45	the	the	DET
ftr-387	267	46	taxpayer	taxpayer	NOUN
ftr-387	267	47	to	to	PART
ftr-387	267	48	be	be	AUX
ftr-387	267	49	treated	treat	VERB
ftr-387	267	50	differently	differently	ADV
ftr-387	267	51	from	from	ADP
ftr-387	267	52	a	a	DET
ftr-387	267	53	non	non	ADJ
ftr-387	267	54	-	-	NOUN
ftr-387	267	55	employee	employee	NOUN
ftr-387	267	56	in	in	ADP
ftr-387	267	57	the	the	DET
ftr-387	267	58	same	same	ADJ
ftr-387	267	59	position	position	NOUN
ftr-387	267	60	.	.	PUNCT
ftr-387	268	1	consider	consider	VERB
ftr-387	268	2	the	the	DET
ftr-387	268	3	following	follow	VERB
ftr-387	268	4	example	example	NOUN
ftr-387	268	5	:	:	PUNCT
ftr-387	268	6	x	x	X
ftr-387	268	7	is	be	AUX
ftr-387	268	8	employed	employ	VERB
ftr-387	268	9	as	as	ADP
ftr-387	268	10	a	a	DET
ftr-387	268	11	bookkeeper	bookkeeper	NOUN
ftr-387	268	12	by	by	ADP
ftr-387	268	13	the	the	DET
ftr-387	268	14	bilt	bilt	PROPN
ftr-387	268	15	rite	rite	PROPN
ftr-387	268	16	corporation	corporation	PROPN
ftr-387	268	17	which	which	PRON
ftr-387	268	18	owns	own	VERB
ftr-387	268	19	and	and	CCONJ
ftr-387	268	20	operates	operate	VERB
ftr-387	268	21	a	a	DET
ftr-387	268	22	retail	retail	ADJ
ftr-387	268	23	clothing	clothing	NOUN
ftr-387	268	24	store	store	NOUN
ftr-387	268	25	.	.	PUNCT
ftr-387	269	1	in	in	ADP
ftr-387	269	2	response	response	NOUN
ftr-387	269	3	to	to	ADP
ftr-387	269	4	the	the	DET
ftr-387	269	5	consequences	consequence	NOUN
ftr-387	269	6	of	of	ADP
ftr-387	269	7	a	a	DET
ftr-387	269	8	natural	natural	ADJ
ftr-387	269	9	disaster	disaster	NOUN
ftr-387	269	10	that	that	PRON
ftr-387	269	11	occurred	occur	VERB
ftr-387	269	12	in	in	ADP
ftr-387	269	13	f	f	PROPN
ftr-387	269	14	city	city	PROPN
ftr-387	269	15	,	,	PUNCT
ftr-387	269	16	which	which	PRON
ftr-387	269	17	is	be	AUX
ftr-387	269	18	located	locate	VERB
ftr-387	269	19	in	in	ADP
ftr-387	269	20	another	another	DET
ftr-387	269	21	state	state	NOUN
ftr-387	269	22	,	,	PUNCT
ftr-387	269	23	bilt	bilt	PROPN
ftr-387	269	24	rite	rite	PROPN
ftr-387	269	25	decides	decide	VERB
ftr-387	269	26	to	to	PART
ftr-387	269	27	collect	collect	VERB
ftr-387	269	28	food	food	NOUN
ftr-387	269	29	and	and	CCONJ
ftr-387	269	30	distribute	distribute	VERB
ftr-387	269	31	it	it	PRON
ftr-387	269	32	to	to	ADP
ftr-387	269	33	needy	needy	ADJ
ftr-387	269	34	people	people	NOUN
ftr-387	269	35	in	in	ADP
ftr-387	269	36	f	f	PROPN
ftr-387	269	37	who	who	PRON
ftr-387	269	38	have	have	AUX
ftr-387	269	39	suffered	suffer	VERB
ftr-387	269	40	losses	loss	NOUN
ftr-387	269	41	.	.	PUNCT
ftr-387	270	1	bilt	bilt	PROPN
ftr-387	270	2	rite	rite	PROPN
ftr-387	270	3	seeks	seek	VERB
ftr-387	270	4	volunteers	volunteer	NOUN
ftr-387	270	5	to	to	PART
ftr-387	270	6	help	help	VERB
ftr-387	270	7	it	it	PRON
ftr-387	270	8	conduct	conduct	VERB
ftr-387	270	9	this	this	DET
ftr-387	270	10	project	project	NOUN
ftr-387	270	11	.	.	PUNCT
ftr-387	271	1	x	x	X
ftr-387	271	2	volunteers	volunteer	NOUN
ftr-387	271	3	to	to	PART
ftr-387	271	4	travel	travel	VERB
ftr-387	271	5	to	to	ADP
ftr-387	271	6	f	f	PROPN
ftr-387	271	7	and	and	CCONJ
ftr-387	271	8	to	to	PART
ftr-387	271	9	assist	assist	VERB
ftr-387	271	10	in	in	ADP
ftr-387	271	11	the	the	DET
ftr-387	271	12	distribution	distribution	NOUN
ftr-387	271	13	of	of	ADP
ftr-387	271	14	the	the	DET
ftr-387	271	15	food	food	NOUN
ftr-387	271	16	.	.	PUNCT
ftr-387	272	1	this	this	DET
ftr-387	272	2	project	project	NOUN
ftr-387	272	3	is	be	AUX
ftr-387	272	4	not	not	PART
ftr-387	272	5	part	part	NOUN
ftr-387	272	6	of	of	ADP
ftr-387	272	7	x	x	PROPN
ftr-387	272	8	’s	’s	PART
ftr-387	272	9	employment	employment	NOUN
ftr-387	272	10	,	,	PUNCT
ftr-387	272	11	and	and	CCONJ
ftr-387	272	12	there	there	PRON
ftr-387	272	13	was	be	VERB
ftr-387	272	14	no	no	DET
ftr-387	272	15	expectation	expectation	NOUN
ftr-387	272	16	that	that	SCONJ
ftr-387	272	17	he	he	PRON
ftr-387	272	18	would	would	AUX
ftr-387	272	19	participate	participate	VERB
ftr-387	272	20	.	.	PUNCT
ftr-387	273	1	none	none	NOUN
ftr-387	273	2	of	of	ADP
ftr-387	273	3	the	the	DET
ftr-387	273	4	volunteers	volunteer	NOUN
ftr-387	273	5	,	,	PUNCT
ftr-387	273	6	including	include	VERB
ftr-387	273	7	x	x	X
ftr-387	273	8	,	,	PUNCT
ftr-387	273	9	is	be	AUX
ftr-387	273	10	compensated	compensate	VERB
ftr-387	273	11	for	for	ADP
ftr-387	273	12	their	their	PRON
ftr-387	273	13	participation	participation	NOUN
ftr-387	273	14	;	;	PUNCT
ftr-387	273	15	but	but	CCONJ
ftr-387	273	16	bilt	bilt	PROPN
ftr-387	273	17	rite	rite	PROPN
ftr-387	273	18	will	will	AUX
ftr-387	273	19	reimburse	reimburse	VERB
ftr-387	273	20	the	the	DET
ftr-387	273	21	volunteers	volunteer	NOUN
ftr-387	273	22	for	for	ADP
ftr-387	273	23	their	their	PRON
ftr-387	273	24	out	out	ADP
ftr-387	273	25	of	of	ADP
ftr-387	273	26	pocket	pocket	NOUN
ftr-387	273	27	expenses	expense	NOUN
ftr-387	273	28	in	in	ADP
ftr-387	273	29	traveling	travel	VERB
ftr-387	273	30	to	to	ADP
ftr-387	273	31	f	f	PROPN
ftr-387	273	32	and	and	CCONJ
ftr-387	273	33	living	live	VERB
ftr-387	273	34	there	there	ADV
ftr-387	273	35	while	while	SCONJ
ftr-387	273	36	the	the	DET
ftr-387	273	37	food	food	NOUN
ftr-387	273	38	is	be	AUX
ftr-387	273	39	being	be	AUX
ftr-387	273	40	distributed	distribute	VERB
ftr-387	273	41	.	.	PUNCT
ftr-387	274	1	if	if	SCONJ
ftr-387	274	2	the	the	DET
ftr-387	274	3	service	service	NOUN
ftr-387	274	4	’s	’s	PART
ftr-387	274	5	2001	2001	NUM
ftr-387	274	6	fsa	fsa	PROPN
ftr-387	274	7	were	be	AUX
ftr-387	274	8	correct	correct	ADJ
ftr-387	274	9	,	,	PUNCT
ftr-387	274	10	the	the	DET
ftr-387	274	11	reimbursement	reimbursement	NOUN
ftr-387	274	12	of	of	ADP
ftr-387	274	13	those	those	DET
ftr-387	274	14	expenses	expense	NOUN
ftr-387	274	15	would	would	AUX
ftr-387	274	16	be	be	AUX
ftr-387	274	17	income	income	NOUN
ftr-387	274	18	to	to	ADP
ftr-387	274	19	x	x	PRON
ftr-387	274	20	who	who	PRON
ftr-387	274	21	might	might	AUX
ftr-387	274	22	have	have	VERB
ftr-387	274	23	no	no	DET
ftr-387	274	24	deduction	deduction	NOUN
ftr-387	274	25	for	for	ADP
ftr-387	274	26	his	his	PRON
ftr-387	274	27	expenses	expense	NOUN
ftr-387	274	28	.	.	PUNCT
ftr-387	275	1	the	the	DET
ftr-387	275	2	reimbursement	reimbursement	NOUN
ftr-387	275	3	of	of	ADP
ftr-387	275	4	the	the	DET
ftr-387	275	5	expenses	expense	NOUN
ftr-387	275	6	incurred	incur	VERB
ftr-387	275	7	by	by	ADP
ftr-387	275	8	the	the	DET
ftr-387	275	9	volunteers	volunteer	NOUN
ftr-387	275	10	who	who	PRON
ftr-387	275	11	were	be	AUX
ftr-387	275	12	not	not	PART
ftr-387	275	13	employees	employee	NOUN
ftr-387	275	14	of	of	ADP
ftr-387	275	15	bilt	bilt	PROPN
ftr-387	275	16	rite	rite	PROPN
ftr-387	275	17	is	be	AUX
ftr-387	275	18	excluded	exclude	VERB
ftr-387	275	19	from	from	ADP
ftr-387	275	20	their	their	PRON
ftr-387	275	21	income	income	NOUN
ftr-387	275	22	.	.	PUNCT
ftr-387	276	1	surely	surely	ADV
ftr-387	276	2	,	,	PUNCT
ftr-387	276	3	552	552	NUM
ftr-387	276	4	florida	florida	PROPN
ftr-387	276	5	tax	tax	NOUN
ftr-387	276	6	review	review	NOUN
ftr-387	276	7	[	[	X
ftr-387	276	8	vol.8:5	vol.8:5	NOUN
ftr-387	276	9	32	32	NUM
ftr-387	276	10	.	.	PUNCT
ftr-387	277	1	1966	1966	NUM
ftr-387	277	2	-	-	SYM
ftr-387	277	3	1	1	NUM
ftr-387	277	4	c.b	c.b	PROPN
ftr-387	277	5	.	.	PROPN
ftr-387	277	6	233	233	NUM
ftr-387	277	7	.	.	PUNCT
ftr-387	278	1	33	33	NUM
ftr-387	278	2	.	.	NOUN
ftr-387	278	3	1973	1973	NUM
ftr-387	278	4	-	-	SYM
ftr-387	278	5	2	2	NUM
ftr-387	278	6	c.b	c.b	PROPN
ftr-387	278	7	.	.	PROPN
ftr-387	278	8	323	323	NUM
ftr-387	278	9	.	.	PUNCT
ftr-387	279	1	the	the	DET
ftr-387	279	2	reimbursement	reimbursement	NOUN
ftr-387	279	3	of	of	ADP
ftr-387	279	4	x	x	NOUN
ftr-387	279	5	’s	’s	PART
ftr-387	279	6	expenses	expense	NOUN
ftr-387	279	7	should	should	AUX
ftr-387	279	8	not	not	PART
ftr-387	279	9	be	be	AUX
ftr-387	279	10	income	income	NOUN
ftr-387	279	11	to	to	ADP
ftr-387	279	12	him	he	PRON
ftr-387	279	13	merely	merely	ADV
ftr-387	279	14	because	because	SCONJ
ftr-387	279	15	he	he	PRON
ftr-387	279	16	is	be	AUX
ftr-387	279	17	employed	employ	VERB
ftr-387	279	18	by	by	ADP
ftr-387	279	19	bilt	bilt	PROPN
ftr-387	279	20	rite	rite	PROPN
ftr-387	279	21	in	in	ADP
ftr-387	279	22	a	a	DET
ftr-387	279	23	capacity	capacity	NOUN
ftr-387	279	24	that	that	PRON
ftr-387	279	25	has	have	VERB
ftr-387	279	26	nothing	nothing	PRON
ftr-387	279	27	to	to	PART
ftr-387	279	28	do	do	VERB
ftr-387	279	29	with	with	ADP
ftr-387	279	30	his	his	PRON
ftr-387	279	31	work	work	NOUN
ftr-387	279	32	at	at	ADP
ftr-387	279	33	f.	f.	PROPN
ftr-387	279	34	there	there	PRON
ftr-387	279	35	is	be	VERB
ftr-387	279	36	no	no	DET
ftr-387	279	37	reason	reason	NOUN
ftr-387	279	38	to	to	PART
ftr-387	279	39	treat	treat	VERB
ftr-387	279	40	x	x	PUNCT
ftr-387	279	41	differently	differently	ADV
ftr-387	279	42	from	from	ADP
ftr-387	279	43	the	the	DET
ftr-387	279	44	other	other	ADJ
ftr-387	279	45	volunteers	volunteer	NOUN
ftr-387	279	46	.	.	PUNCT
ftr-387	280	1	while	while	SCONJ
ftr-387	280	2	the	the	DET
ftr-387	280	3	reimbursement	reimbursement	NOUN
ftr-387	280	4	in	in	ADP
ftr-387	280	5	the	the	DET
ftr-387	280	6	beilein	beilein	ADJ
ftr-387	280	7	situation	situation	NOUN
ftr-387	280	8	would	would	AUX
ftr-387	280	9	be	be	AUX
ftr-387	280	10	related	relate	VERB
ftr-387	280	11	to	to	ADP
ftr-387	280	12	his	his	PRON
ftr-387	280	13	employment	employment	NOUN
ftr-387	280	14	,	,	PUNCT
ftr-387	280	15	they	they	PRON
ftr-387	280	16	would	would	AUX
ftr-387	280	17	not	not	PART
ftr-387	280	18	be	be	AUX
ftr-387	280	19	made	make	VERB
ftr-387	280	20	for	for	ADP
ftr-387	280	21	actions	action	NOUN
ftr-387	280	22	taken	take	VERB
ftr-387	280	23	in	in	ADP
ftr-387	280	24	connection	connection	NOUN
ftr-387	280	25	with	with	ADP
ftr-387	280	26	the	the	DET
ftr-387	280	27	employment	employment	NOUN
ftr-387	280	28	,	,	PUNCT
ftr-387	280	29	which	which	PRON
ftr-387	280	30	is	be	AUX
ftr-387	280	31	the	the	DET
ftr-387	280	32	focus	focus	NOUN
ftr-387	280	33	of	of	ADP
ftr-387	280	34	the	the	DET
ftr-387	280	35	working	work	VERB
ftr-387	280	36	condition	condition	NOUN
ftr-387	280	37	fringe	fringe	NOUN
ftr-387	280	38	provision	provision	NOUN
ftr-387	280	39	.	.	PUNCT
ftr-387	281	1	rather	rather	ADV
ftr-387	281	2	,	,	PUNCT
ftr-387	281	3	they	they	PRON
ftr-387	281	4	would	would	AUX
ftr-387	281	5	be	be	AUX
ftr-387	281	6	to	to	PART
ftr-387	281	7	make	make	VERB
ftr-387	281	8	beilein	beilein	ADV
ftr-387	281	9	available	available	ADJ
ftr-387	281	10	to	to	PART
ftr-387	281	11	be	be	AUX
ftr-387	281	12	hired	hire	VERB
ftr-387	281	13	by	by	ADP
ftr-387	281	14	the	the	DET
ftr-387	281	15	university	university	NOUN
ftr-387	281	16	.	.	PUNCT
ftr-387	282	1	this	this	DET
ftr-387	282	2	type	type	NOUN
ftr-387	282	3	of	of	ADP
ftr-387	282	4	payment	payment	NOUN
ftr-387	282	5	is	be	AUX
ftr-387	282	6	outside	outside	ADP
ftr-387	282	7	the	the	DET
ftr-387	282	8	scope	scope	NOUN
ftr-387	282	9	of	of	ADP
ftr-387	282	10	section	section	NOUN
ftr-387	282	11	132	132	NUM
ftr-387	282	12	,	,	PUNCT
ftr-387	282	13	therefore	therefore	ADV
ftr-387	282	14	,	,	PUNCT
ftr-387	282	15	the	the	DET
ftr-387	282	16	tax	tax	NOUN
ftr-387	282	17	treatment	treatment	NOUN
ftr-387	282	18	of	of	ADP
ftr-387	282	19	those	those	DET
ftr-387	282	20	payments	payment	NOUN
ftr-387	282	21	should	should	AUX
ftr-387	282	22	not	not	PART
ftr-387	282	23	be	be	AUX
ftr-387	282	24	deemed	deem	VERB
ftr-387	282	25	to	to	PART
ftr-387	282	26	have	have	AUX
ftr-387	282	27	been	be	AUX
ftr-387	282	28	preempted	preempt	VERB
ftr-387	282	29	by	by	ADP
ftr-387	282	30	that	that	DET
ftr-387	282	31	section	section	NOUN
ftr-387	282	32	.	.	PUNCT
ftr-387	283	1	in	in	ADP
ftr-387	283	2	revenue	revenue	NOUN
ftr-387	283	3	ruling	rule	VERB
ftr-387	283	4	66	66	NUM
ftr-387	283	5	-	-	SYM
ftr-387	283	6	41	41	NUM
ftr-387	283	7	,	,	PUNCT
ftr-387	283	8	the	the	DET
ftr-387	283	9	taxpayer	taxpayer	NOUN
ftr-387	283	10	incurred	incur	VERB
ftr-387	283	11	a	a	DET
ftr-387	283	12	liability	liability	NOUN
ftr-387	283	13	to	to	PART
ftr-387	283	14	pay	pay	VERB
ftr-387	283	15	an32	an32	PROPN
ftr-387	283	16	employment	employment	NOUN
ftr-387	283	17	agency	agency	NOUN
ftr-387	283	18	a	a	DET
ftr-387	283	19	fee	fee	NOUN
ftr-387	283	20	for	for	ADP
ftr-387	283	21	locating	locate	VERB
ftr-387	283	22	a	a	DET
ftr-387	283	23	job	job	NOUN
ftr-387	283	24	that	that	PRON
ftr-387	283	25	the	the	DET
ftr-387	283	26	employee	employee	NOUN
ftr-387	283	27	accepted	accept	VERB
ftr-387	283	28	.	.	PUNCT
ftr-387	284	1	the	the	DET
ftr-387	284	2	fee	fee	NOUN
ftr-387	284	3	was	be	AUX
ftr-387	284	4	a	a	DET
ftr-387	284	5	personal	personal	ADJ
ftr-387	284	6	obligation	obligation	NOUN
ftr-387	284	7	of	of	ADP
ftr-387	284	8	the	the	DET
ftr-387	284	9	taxpayer	taxpayer	NOUN
ftr-387	284	10	.	.	PUNCT
ftr-387	285	1	the	the	DET
ftr-387	285	2	new	new	ADJ
ftr-387	285	3	employer	employer	NOUN
ftr-387	285	4	agreed	agree	VERB
ftr-387	285	5	that	that	SCONJ
ftr-387	285	6	if	if	SCONJ
ftr-387	285	7	the	the	DET
ftr-387	285	8	taxpayer	taxpayer	NOUN
ftr-387	285	9	performed	perform	VERB
ftr-387	285	10	satisfactorily	satisfactorily	ADV
ftr-387	285	11	in	in	ADP
ftr-387	285	12	his	his	PRON
ftr-387	285	13	work	work	NOUN
ftr-387	285	14	for	for	ADP
ftr-387	285	15	a	a	DET
ftr-387	285	16	stated	state	VERB
ftr-387	285	17	period	period	NOUN
ftr-387	285	18	of	of	ADP
ftr-387	285	19	time	time	NOUN
ftr-387	285	20	,	,	PUNCT
ftr-387	285	21	the	the	DET
ftr-387	285	22	employer	employer	NOUN
ftr-387	285	23	would	would	AUX
ftr-387	285	24	reimburse	reimburse	VERB
ftr-387	285	25	the	the	DET
ftr-387	285	26	taxpayer	taxpayer	NOUN
ftr-387	285	27	for	for	ADP
ftr-387	285	28	the	the	DET
ftr-387	285	29	fee	fee	NOUN
ftr-387	285	30	.	.	PUNCT
ftr-387	286	1	the	the	DET
ftr-387	286	2	service	service	NOUN
ftr-387	286	3	ruled	rule	VERB
ftr-387	286	4	that	that	SCONJ
ftr-387	286	5	the	the	DET
ftr-387	286	6	payment	payment	NOUN
ftr-387	286	7	by	by	ADP
ftr-387	286	8	the	the	DET
ftr-387	286	9	employer	employer	NOUN
ftr-387	286	10	was	be	AUX
ftr-387	286	11	income	income	NOUN
ftr-387	286	12	to	to	ADP
ftr-387	286	13	the	the	DET
ftr-387	286	14	employee	employee	NOUN
ftr-387	286	15	.	.	PUNCT
ftr-387	287	1	this	this	DET
ftr-387	287	2	ruling	ruling	NOUN
ftr-387	287	3	was	be	AUX
ftr-387	287	4	distinguished	distinguish	VERB
ftr-387	287	5	by	by	ADP
ftr-387	287	6	the	the	DET
ftr-387	287	7	service	service	NOUN
ftr-387	287	8	in	in	ADP
ftr-387	287	9	its	its	PRON
ftr-387	287	10	1973	1973	NUM
ftr-387	287	11	ruling	ruling	NOUN
ftr-387	287	12	on	on	ADP
ftr-387	287	13	a	a	DET
ftr-387	287	14	similar	similar	ADJ
ftr-387	287	15	event	event	NOUN
ftr-387	287	16	.	.	PUNCT
ftr-387	288	1	in	in	ADP
ftr-387	288	2	revenue	revenue	NOUN
ftr-387	288	3	ruling	rule	VERB
ftr-387	288	4	73	73	NUM
ftr-387	288	5	-	-	SYM
ftr-387	288	6	351	351	NUM
ftr-387	288	7	,	,	PUNCT
ftr-387	288	8	an	an	DET
ftr-387	288	9	employer	employer	NOUN
ftr-387	288	10	contracted	contract	VERB
ftr-387	288	11	with	with	ADP
ftr-387	288	12	an33	an33	PROPN
ftr-387	288	13	employment	employment	NOUN
ftr-387	288	14	agency	agency	NOUN
ftr-387	288	15	to	to	PART
ftr-387	288	16	pay	pay	VERB
ftr-387	288	17	a	a	DET
ftr-387	288	18	fee	fee	NOUN
ftr-387	288	19	for	for	ADP
ftr-387	288	20	any	any	DET
ftr-387	288	21	person	person	NOUN
ftr-387	288	22	it	it	PRON
ftr-387	288	23	hired	hire	VERB
ftr-387	288	24	through	through	ADP
ftr-387	288	25	the	the	DET
ftr-387	288	26	agency	agency	NOUN
ftr-387	288	27	,	,	PUNCT
ftr-387	288	28	and	and	CCONJ
ftr-387	288	29	the	the	DET
ftr-387	288	30	employee	employee	NOUN
ftr-387	288	31	would	would	AUX
ftr-387	288	32	have	have	VERB
ftr-387	288	33	no	no	DET
ftr-387	288	34	liability	liability	NOUN
ftr-387	288	35	for	for	ADP
ftr-387	288	36	the	the	DET
ftr-387	288	37	fee	fee	NOUN
ftr-387	288	38	.	.	PUNCT
ftr-387	289	1	the	the	DET
ftr-387	289	2	service	service	NOUN
ftr-387	289	3	ruled	rule	VERB
ftr-387	289	4	that	that	SCONJ
ftr-387	289	5	the	the	DET
ftr-387	289	6	payment	payment	NOUN
ftr-387	289	7	of	of	ADP
ftr-387	289	8	the	the	DET
ftr-387	289	9	fee	fee	NOUN
ftr-387	289	10	by	by	ADP
ftr-387	289	11	the	the	DET
ftr-387	289	12	employer	employer	NOUN
ftr-387	289	13	was	be	AUX
ftr-387	289	14	not	not	PART
ftr-387	289	15	income	income	NOUN
ftr-387	289	16	to	to	ADP
ftr-387	289	17	an	an	DET
ftr-387	289	18	employee	employee	NOUN
ftr-387	289	19	who	who	PRON
ftr-387	289	20	had	have	AUX
ftr-387	289	21	been	be	AUX
ftr-387	289	22	hired	hire	VERB
ftr-387	289	23	through	through	ADP
ftr-387	289	24	the	the	DET
ftr-387	289	25	agency	agency	NOUN
ftr-387	289	26	.	.	PUNCT
ftr-387	290	1	since	since	SCONJ
ftr-387	290	2	the	the	DET
ftr-387	290	3	employee	employee	NOUN
ftr-387	290	4	never	never	ADV
ftr-387	290	5	had	have	VERB
ftr-387	290	6	any	any	DET
ftr-387	290	7	personal	personal	ADJ
ftr-387	290	8	liability	liability	NOUN
ftr-387	290	9	for	for	ADP
ftr-387	290	10	the	the	DET
ftr-387	290	11	fee	fee	NOUN
ftr-387	290	12	,	,	PUNCT
ftr-387	290	13	the	the	DET
ftr-387	290	14	service	service	NOUN
ftr-387	290	15	ruled	rule	VERB
ftr-387	290	16	that	that	SCONJ
ftr-387	290	17	revenue	revenue	NOUN
ftr-387	290	18	ruling	rule	VERB
ftr-387	290	19	66	66	NUM
ftr-387	290	20	-	-	SYM
ftr-387	290	21	41	41	NUM
ftr-387	290	22	was	be	AUX
ftr-387	290	23	not	not	PART
ftr-387	290	24	applicable	applicable	ADJ
ftr-387	290	25	and	and	CCONJ
ftr-387	290	26	was	be	AUX
ftr-387	290	27	distinguishable	distinguishable	ADJ
ftr-387	290	28	.	.	PUNCT
ftr-387	291	1	at	at	ADP
ftr-387	291	2	first	first	ADJ
ftr-387	291	3	blush	blush	NOUN
ftr-387	291	4	,	,	PUNCT
ftr-387	291	5	the	the	DET
ftr-387	291	6	differences	difference	NOUN
ftr-387	291	7	between	between	ADP
ftr-387	291	8	the	the	DET
ftr-387	291	9	facts	fact	NOUN
ftr-387	291	10	of	of	ADP
ftr-387	291	11	the	the	DET
ftr-387	291	12	1966	1966	NUM
ftr-387	291	13	and	and	CCONJ
ftr-387	291	14	the	the	DET
ftr-387	291	15	1973	1973	NUM
ftr-387	291	16	rulings	ruling	NOUN
ftr-387	291	17	might	might	AUX
ftr-387	291	18	appear	appear	VERB
ftr-387	291	19	to	to	PART
ftr-387	291	20	be	be	AUX
ftr-387	291	21	of	of	ADP
ftr-387	291	22	little	little	ADJ
ftr-387	291	23	substance	substance	NOUN
ftr-387	291	24	.	.	PUNCT
ftr-387	292	1	in	in	ADP
ftr-387	292	2	both	both	DET
ftr-387	292	3	cases	case	NOUN
ftr-387	292	4	,	,	PUNCT
ftr-387	292	5	it	it	PRON
ftr-387	292	6	might	might	AUX
ftr-387	292	7	seem	seem	VERB
ftr-387	292	8	that	that	SCONJ
ftr-387	292	9	the	the	DET
ftr-387	292	10	payment	payment	NOUN
ftr-387	292	11	was	be	AUX
ftr-387	292	12	made	make	VERB
ftr-387	292	13	by	by	ADP
ftr-387	292	14	the	the	DET
ftr-387	292	15	employer	employer	NOUN
ftr-387	292	16	to	to	PART
ftr-387	292	17	acquire	acquire	VERB
ftr-387	292	18	the	the	DET
ftr-387	292	19	services	service	NOUN
ftr-387	292	20	of	of	ADP
ftr-387	292	21	the	the	DET
ftr-387	292	22	employee	employee	NOUN
ftr-387	292	23	.	.	PUNCT
ftr-387	293	1	there	there	PRON
ftr-387	293	2	is	be	VERB
ftr-387	293	3	,	,	PUNCT
ftr-387	293	4	however	however	ADV
ftr-387	293	5	,	,	PUNCT
ftr-387	293	6	a	a	DET
ftr-387	293	7	significant	significant	ADJ
ftr-387	293	8	difference	difference	NOUN
ftr-387	293	9	between	between	ADP
ftr-387	293	10	the	the	DET
ftr-387	293	11	two	two	NUM
ftr-387	293	12	sets	set	NOUN
ftr-387	293	13	of	of	ADP
ftr-387	293	14	facts	fact	NOUN
ftr-387	293	15	.	.	PUNCT
ftr-387	294	1	in	in	ADP
ftr-387	294	2	revenue	revenue	NOUN
ftr-387	294	3	ruling	rule	VERB
ftr-387	294	4	66	66	NUM
ftr-387	294	5	-	-	SYM
ftr-387	294	6	41	41	NUM
ftr-387	294	7	,	,	PUNCT
ftr-387	294	8	the	the	DET
ftr-387	294	9	employee	employee	NOUN
ftr-387	294	10	was	be	AUX
ftr-387	294	11	required	require	VERB
ftr-387	294	12	to	to	PART
ftr-387	294	13	work	work	VERB
ftr-387	294	14	and	and	CCONJ
ftr-387	294	15	perform	perform	VERB
ftr-387	294	16	satisfactorily	satisfactorily	ADV
ftr-387	294	17	for	for	ADP
ftr-387	294	18	a	a	DET
ftr-387	294	19	period	period	NOUN
ftr-387	294	20	of	of	ADP
ftr-387	294	21	time	time	NOUN
ftr-387	294	22	before	before	SCONJ
ftr-387	294	23	the	the	DET
ftr-387	294	24	employer	employer	NOUN
ftr-387	294	25	would	would	AUX
ftr-387	294	26	agree	agree	VERB
ftr-387	294	27	to	to	PART
ftr-387	294	28	make	make	VERB
ftr-387	294	29	the	the	DET
ftr-387	294	30	reimbursement	reimbursement	NOUN
ftr-387	294	31	.	.	PUNCT
ftr-387	295	1	that	that	PRON
ftr-387	295	2	clearly	clearly	ADV
ftr-387	295	3	was	be	AUX
ftr-387	295	4	a	a	DET
ftr-387	295	5	payment	payment	NOUN
ftr-387	295	6	made	make	VERB
ftr-387	295	7	for	for	ADP
ftr-387	295	8	a	a	DET
ftr-387	295	9	compensatory	compensatory	ADJ
ftr-387	295	10	purpose	purpose	NOUN
ftr-387	295	11	.	.	PUNCT
ftr-387	296	1	in	in	ADP
ftr-387	296	2	contrast	contrast	NOUN
ftr-387	296	3	,	,	PUNCT
ftr-387	296	4	the	the	DET
ftr-387	296	5	payment	payment	NOUN
ftr-387	296	6	in	in	ADP
ftr-387	296	7	the	the	DET
ftr-387	296	8	1973	1973	NUM
ftr-387	296	9	ruling	ruling	NOUN
ftr-387	296	10	was	be	AUX
ftr-387	296	11	made	make	VERB
ftr-387	296	12	to	to	PART
ftr-387	296	13	acquire	acquire	VERB
ftr-387	296	14	the	the	DET
ftr-387	296	15	services	service	NOUN
ftr-387	296	16	of	of	ADP
ftr-387	296	17	the	the	DET
ftr-387	296	18	employee	employee	NOUN
ftr-387	296	19	rather	rather	ADV
ftr-387	296	20	than	than	ADP
ftr-387	296	21	to	to	PART
ftr-387	296	22	compensate	compensate	VERB
ftr-387	296	23	him	he	PRON
ftr-387	296	24	.	.	PUNCT
ftr-387	297	1	what	what	PRON
ftr-387	297	2	would	would	AUX
ftr-387	297	3	be	be	AUX
ftr-387	297	4	the	the	DET
ftr-387	297	5	result	result	NOUN
ftr-387	297	6	then	then	ADV
ftr-387	297	7	if	if	SCONJ
ftr-387	297	8	the	the	DET
ftr-387	297	9	employer	employer	NOUN
ftr-387	297	10	did	do	AUX
ftr-387	297	11	not	not	PART
ftr-387	297	12	contract	contract	VERB
ftr-387	297	13	with	with	ADP
ftr-387	297	14	the	the	DET
ftr-387	297	15	agency	agency	NOUN
ftr-387	297	16	to	to	PART
ftr-387	297	17	pay	pay	VERB
ftr-387	297	18	the	the	DET
ftr-387	297	19	fee	fee	NOUN
ftr-387	297	20	before	before	ADP
ftr-387	297	21	selecting	select	VERB
ftr-387	297	22	the	the	DET
ftr-387	297	23	employee	employee	NOUN
ftr-387	297	24	?	?	PUNCT
ftr-387	298	1	what	what	PRON
ftr-387	298	2	result	result	VERB
ftr-387	298	3	if	if	SCONJ
ftr-387	298	4	,	,	PUNCT
ftr-387	298	5	instead	instead	ADV
ftr-387	298	6	,	,	PUNCT
ftr-387	298	7	the	the	DET
ftr-387	298	8	fee	fee	NOUN
ftr-387	298	9	had	have	AUX
ftr-387	298	10	been	be	AUX
ftr-387	298	11	payable	payable	ADJ
ftr-387	298	12	by	by	ADP
ftr-387	298	13	the	the	DET
ftr-387	298	14	employee	employee	NOUN
ftr-387	298	15	,	,	PUNCT
ftr-387	298	16	but	but	CCONJ
ftr-387	298	17	the	the	DET
ftr-387	298	18	employer	employer	NOUN
ftr-387	298	19	agreed	agree	VERB
ftr-387	298	20	to	to	PART
ftr-387	298	21	pay	pay	VERB
ftr-387	298	22	it	it	PRON
ftr-387	298	23	without	without	ADP
ftr-387	298	24	any	any	DET
ftr-387	298	25	requirement	requirement	NOUN
ftr-387	298	26	that	that	SCONJ
ftr-387	298	27	the	the	DET
ftr-387	298	28	employee	employee	NOUN
ftr-387	298	29	perform	perform	VERB
ftr-387	298	30	services	service	NOUN
ftr-387	298	31	for	for	ADP
ftr-387	298	32	any	any	DET
ftr-387	298	33	period	period	NOUN
ftr-387	298	34	of	of	ADP
ftr-387	298	35	time	time	NOUN
ftr-387	298	36	?	?	PUNCT
ftr-387	299	1	the	the	DET
ftr-387	299	2	payment	payment	NOUN
ftr-387	299	3	of	of	ADP
ftr-387	299	4	the	the	DET
ftr-387	299	5	fee	fee	NOUN
ftr-387	299	6	benefits	benefit	NOUN
ftr-387	299	7	both	both	CCONJ
ftr-387	299	8	the	the	DET
ftr-387	299	9	employer	employer	NOUN
ftr-387	299	10	and	and	CCONJ
ftr-387	299	11	the	the	DET
ftr-387	299	12	employee	employee	NOUN
ftr-387	299	13	.	.	PUNCT
ftr-387	300	1	it	it	PRON
ftr-387	300	2	is	be	AUX
ftr-387	300	3	of	of	ADP
ftr-387	300	4	mutual	mutual	ADJ
ftr-387	300	5	benefit	benefit	NOUN
ftr-387	300	6	to	to	ADP
ftr-387	300	7	both	both	PRON
ftr-387	300	8	.	.	PUNCT
ftr-387	301	1	2007	2007	NUM
ftr-387	301	2	]	]	PUNCT
ftr-387	301	3	tax	tax	NOUN
ftr-387	301	4	consequences	consequence	NOUN
ftr-387	301	5	when	when	SCONJ
ftr-387	301	6	a	a	DET
ftr-387	301	7	new	new	ADJ
ftr-387	301	8	employer	employer	NOUN
ftr-387	301	9	bears	bear	VERB
ftr-387	301	10	the	the	DET
ftr-387	301	11	cost	cost	NOUN
ftr-387	301	12	553	553	NUM
ftr-387	301	13	34	34	NUM
ftr-387	301	14	.	.	PUNCT
ftr-387	302	1	irc	irc	PROPN
ftr-387	302	2	§	§	PROPN
ftr-387	302	3	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-387	302	4	)	)	PUNCT
ftr-387	302	5	.	.	PUNCT
ftr-387	303	1	in	in	ADP
ftr-387	303	2	the	the	DET
ftr-387	303	3	case	case	NOUN
ftr-387	303	4	of	of	ADP
ftr-387	303	5	a	a	DET
ftr-387	303	6	so	so	ADV
ftr-387	303	7	-	-	PUNCT
ftr-387	303	8	called	call	VERB
ftr-387	303	9	triangular	triangular	NOUN
ftr-387	303	10	“	"	PUNCT
ftr-387	303	11	b	b	NOUN
ftr-387	303	12	”	"	PUNCT
ftr-387	303	13	reorganization	reorganization	NOUN
ftr-387	303	14	,	,	PUNCT
ftr-387	303	15	voting	vote	VERB
ftr-387	303	16	stock	stock	NOUN
ftr-387	303	17	of	of	ADP
ftr-387	303	18	a	a	DET
ftr-387	303	19	parent	parent	NOUN
ftr-387	303	20	corporation	corporation	NOUN
ftr-387	303	21	of	of	ADP
ftr-387	303	22	the	the	DET
ftr-387	303	23	acquiring	acquire	VERB
ftr-387	303	24	corporation	corporation	NOUN
ftr-387	303	25	can	can	AUX
ftr-387	303	26	be	be	AUX
ftr-387	303	27	used	use	VERB
ftr-387	303	28	.	.	PUNCT
ftr-387	304	1	i	i	PRON
ftr-387	304	2	d.	d.	PROPN
ftr-387	304	3	35	35	NUM
ftr-387	304	4	.	.	PUNCT
ftr-387	304	5	rev	rev	PROPN
ftr-387	304	6	.	.	PUNCT
ftr-387	305	1	rul	rul	PROPN
ftr-387	305	2	.	.	PUNCT
ftr-387	306	1	73	73	NUM
ftr-387	306	2	-	-	SYM
ftr-387	306	3	54	54	NUM
ftr-387	306	4	,	,	PUNCT
ftr-387	306	5	1973	1973	NUM
ftr-387	306	6	-	-	SYM
ftr-387	306	7	1	1	NUM
ftr-387	306	8	c.b	c.b	PROPN
ftr-387	306	9	.	.	PROPN
ftr-387	306	10	187	187	NUM
ftr-387	306	11	.	.	PUNCT
ftr-387	307	1	the	the	DET
ftr-387	307	2	payment	payment	NOUN
ftr-387	307	3	should	should	AUX
ftr-387	307	4	not	not	PART
ftr-387	307	5	be	be	AUX
ftr-387	307	6	treated	treat	VERB
ftr-387	307	7	as	as	ADP
ftr-387	307	8	consideration	consideration	NOUN
ftr-387	307	9	paid	pay	VERB
ftr-387	307	10	to	to	ADP
ftr-387	307	11	the	the	DET
ftr-387	307	12	employee	employee	NOUN
ftr-387	307	13	.	.	PUNCT
ftr-387	308	1	the	the	DET
ftr-387	308	2	tax	tax	NOUN
ftr-387	308	3	treatment	treatment	NOUN
ftr-387	308	4	should	should	AUX
ftr-387	308	5	not	not	PART
ftr-387	308	6	rest	rest	VERB
ftr-387	308	7	on	on	ADP
ftr-387	308	8	the	the	DET
ftr-387	308	9	formulaic	formulaic	ADJ
ftr-387	308	10	difference	difference	NOUN
ftr-387	308	11	as	as	ADP
ftr-387	308	12	to	to	ADP
ftr-387	308	13	which	which	PRON
ftr-387	308	14	had	have	VERB
ftr-387	308	15	the	the	DET
ftr-387	308	16	obligation	obligation	NOUN
ftr-387	308	17	to	to	PART
ftr-387	308	18	make	make	VERB
ftr-387	308	19	the	the	DET
ftr-387	308	20	payment	payment	NOUN
ftr-387	308	21	.	.	PUNCT
ftr-387	309	1	in	in	ADP
ftr-387	309	2	this	this	DET
ftr-387	309	3	regard	regard	NOUN
ftr-387	309	4	,	,	PUNCT
ftr-387	309	5	it	it	PRON
ftr-387	309	6	is	be	AUX
ftr-387	309	7	instructive	instructive	ADJ
ftr-387	309	8	to	to	PART
ftr-387	309	9	consider	consider	VERB
ftr-387	309	10	the	the	DET
ftr-387	309	11	tax	tax	NOUN
ftr-387	309	12	law	law	NOUN
ftr-387	309	13	’s	’s	PART
ftr-387	309	14	treatment	treatment	NOUN
ftr-387	309	15	of	of	ADP
ftr-387	309	16	mutually	mutually	ADV
ftr-387	309	17	beneficial	beneficial	ADJ
ftr-387	309	18	expenditures	expenditure	NOUN
ftr-387	309	19	in	in	ADP
ftr-387	309	20	circumstances	circumstance	NOUN
ftr-387	309	21	that	that	PRON
ftr-387	309	22	arise	arise	VERB
ftr-387	309	23	in	in	ADP
ftr-387	309	24	connection	connection	NOUN
ftr-387	309	25	with	with	ADP
ftr-387	309	26	corporate	corporate	ADJ
ftr-387	309	27	reorganizations	reorganization	NOUN
ftr-387	309	28	.	.	PUNCT
ftr-387	310	1	a	a	DET
ftr-387	310	2	so	so	ADV
ftr-387	310	3	-	-	PUNCT
ftr-387	310	4	called	call	VERB
ftr-387	310	5	“	"	PUNCT
ftr-387	310	6	b	b	NOUN
ftr-387	310	7	”	"	PUNCT
ftr-387	310	8	reorganization	reorganization	NOUN
ftr-387	310	9	is	be	AUX
ftr-387	310	10	an	an	DET
ftr-387	310	11	acquisition	acquisition	NOUN
ftr-387	310	12	of	of	ADP
ftr-387	310	13	stock	stock	NOUN
ftr-387	310	14	of	of	ADP
ftr-387	310	15	a	a	DET
ftr-387	310	16	target	target	NOUN
ftr-387	310	17	corporation	corporation	NOUN
ftr-387	310	18	from	from	ADP
ftr-387	310	19	its	its	PRON
ftr-387	310	20	shareholders	shareholder	NOUN
ftr-387	310	21	in	in	ADP
ftr-387	310	22	exchange	exchange	NOUN
ftr-387	310	23	for	for	ADP
ftr-387	310	24	voting	vote	VERB
ftr-387	310	25	stock	stock	NOUN
ftr-387	310	26	of	of	ADP
ftr-387	310	27	an	an	DET
ftr-387	310	28	acquiring	acquire	VERB
ftr-387	310	29	corporation	corporation	NOUN
ftr-387	310	30	.	.	PUNCT
ftr-387	311	1	one	one	NUM
ftr-387	311	2	of	of	ADP
ftr-387	311	3	the	the	DET
ftr-387	311	4	requirements	requirement	NOUN
ftr-387	311	5	for	for	ADP
ftr-387	311	6	obtaining	obtain	VERB
ftr-387	311	7	nonrecognition	nonrecognition	NOUN
ftr-387	311	8	treatment	treatment	NOUN
ftr-387	311	9	for	for	ADP
ftr-387	311	10	the	the	DET
ftr-387	311	11	exchange	exchange	NOUN
ftr-387	311	12	is	be	AUX
ftr-387	311	13	that	that	SCONJ
ftr-387	311	14	no	no	DET
ftr-387	311	15	consideration	consideration	NOUN
ftr-387	311	16	be	be	AUX
ftr-387	311	17	paid	pay	VERB
ftr-387	311	18	to	to	ADP
ftr-387	311	19	the	the	DET
ftr-387	311	20	shareholders	shareholder	NOUN
ftr-387	311	21	of	of	ADP
ftr-387	311	22	the	the	DET
ftr-387	311	23	target	target	NOUN
ftr-387	311	24	other	other	ADJ
ftr-387	311	25	than	than	ADP
ftr-387	311	26	voting	vote	VERB
ftr-387	311	27	stock	stock	NOUN
ftr-387	311	28	of	of	ADP
ftr-387	311	29	the	the	DET
ftr-387	311	30	acquiring	acquire	VERB
ftr-387	311	31	corporation	corporation	NOUN
ftr-387	311	32	.	.	PUNCT
ftr-387	312	1	the	the	DET
ftr-387	312	2	reorganization34	reorganization34	NOUN
ftr-387	312	3	expenses	expense	NOUN
ftr-387	312	4	incurred	incur	VERB
ftr-387	312	5	by	by	ADP
ftr-387	312	6	the	the	DET
ftr-387	312	7	shareholders	shareholder	NOUN
ftr-387	312	8	of	of	ADP
ftr-387	312	9	the	the	DET
ftr-387	312	10	target	target	NOUN
ftr-387	312	11	are	be	AUX
ftr-387	312	12	the	the	DET
ftr-387	312	13	personal	personal	ADJ
ftr-387	312	14	liability	liability	NOUN
ftr-387	312	15	of	of	ADP
ftr-387	312	16	those	those	DET
ftr-387	312	17	shareholders	shareholder	NOUN
ftr-387	312	18	.	.	PUNCT
ftr-387	313	1	those	those	DET
ftr-387	313	2	reorganization	reorganization	NOUN
ftr-387	313	3	expenses	expense	NOUN
ftr-387	313	4	can	can	AUX
ftr-387	313	5	include	include	VERB
ftr-387	313	6	legal	legal	ADJ
ftr-387	313	7	and	and	CCONJ
ftr-387	313	8	accounting	accounting	NOUN
ftr-387	313	9	fees	fee	NOUN
ftr-387	313	10	incurred	incur	VERB
ftr-387	313	11	by	by	ADP
ftr-387	313	12	the	the	DET
ftr-387	313	13	shareholders	shareholder	NOUN
ftr-387	313	14	provided	provide	VERB
ftr-387	313	15	that	that	SCONJ
ftr-387	313	16	they	they	PRON
ftr-387	313	17	are	be	AUX
ftr-387	313	18	directly	directly	ADV
ftr-387	313	19	related	relate	VERB
ftr-387	313	20	to	to	ADP
ftr-387	313	21	the	the	DET
ftr-387	313	22	reorganization	reorganization	NOUN
ftr-387	313	23	.	.	PUNCT
ftr-387	314	1	incurring	incur	VERB
ftr-387	314	2	those	those	DET
ftr-387	314	3	reorganization	reorganization	NOUN
ftr-387	314	4	expenses	expense	NOUN
ftr-387	314	5	benefits	benefit	NOUN
ftr-387	314	6	both	both	CCONJ
ftr-387	314	7	the	the	DET
ftr-387	314	8	shareholders	shareholder	NOUN
ftr-387	314	9	and	and	CCONJ
ftr-387	314	10	the	the	DET
ftr-387	314	11	acquiring	acquire	VERB
ftr-387	314	12	corporation	corporation	NOUN
ftr-387	314	13	.	.	PUNCT
ftr-387	315	1	since	since	SCONJ
ftr-387	315	2	they	they	PRON
ftr-387	315	3	are	be	AUX
ftr-387	315	4	of	of	ADP
ftr-387	315	5	mutual	mutual	ADJ
ftr-387	315	6	benefit	benefit	NOUN
ftr-387	315	7	,	,	PUNCT
ftr-387	315	8	the	the	DET
ftr-387	315	9	service	service	NOUN
ftr-387	315	10	has	have	AUX
ftr-387	315	11	ruled	rule	VERB
ftr-387	315	12	that	that	SCONJ
ftr-387	315	13	the	the	DET
ftr-387	315	14	acquiring	acquire	VERB
ftr-387	315	15	corporation	corporation	NOUN
ftr-387	315	16	’s	’s	PART
ftr-387	315	17	payment	payment	NOUN
ftr-387	315	18	of	of	ADP
ftr-387	315	19	those	those	DET
ftr-387	315	20	expenses	expense	NOUN
ftr-387	315	21	does	do	AUX
ftr-387	315	22	not	not	PART
ftr-387	315	23	constitute	constitute	VERB
ftr-387	315	24	consideration	consideration	NOUN
ftr-387	315	25	to	to	ADP
ftr-387	315	26	the	the	DET
ftr-387	315	27	target	target	NOUN
ftr-387	315	28	’s	’s	PART
ftr-387	315	29	shareholders	shareholder	NOUN
ftr-387	315	30	,	,	PUNCT
ftr-387	315	31	and	and	CCONJ
ftr-387	315	32	thereby	thereby	ADV
ftr-387	315	33	does	do	AUX
ftr-387	315	34	not	not	PART
ftr-387	315	35	prevent	prevent	VERB
ftr-387	315	36	the	the	DET
ftr-387	315	37	exchange	exchange	NOUN
ftr-387	315	38	from	from	ADP
ftr-387	315	39	qualifying	qualify	VERB
ftr-387	315	40	for	for	ADP
ftr-387	315	41	nonrecognition	nonrecognition	NOUN
ftr-387	315	42	treatment	treatment	NOUN
ftr-387	315	43	.	.	PUNCT
ftr-387	316	1	similarly	similarly	ADV
ftr-387	316	2	,	,	PUNCT
ftr-387	316	3	an	an	DET
ftr-387	316	4	employer	employer	NOUN
ftr-387	316	5	’s	’s	PART
ftr-387	316	6	payment	payment	NOUN
ftr-387	316	7	of	of	ADP
ftr-387	316	8	an	an	DET
ftr-387	316	9	employee	employee	NOUN
ftr-387	316	10	’s	’s	PART
ftr-387	316	11	fee	fee	NOUN
ftr-387	316	12	should	should	AUX
ftr-387	316	13	not35	not35	NOUN
ftr-387	316	14	be	be	AUX
ftr-387	316	15	income	income	NOUN
ftr-387	316	16	to	to	ADP
ftr-387	316	17	the	the	DET
ftr-387	316	18	employee	employee	NOUN
ftr-387	316	19	unless	unless	SCONJ
ftr-387	316	20	the	the	DET
ftr-387	316	21	payment	payment	NOUN
ftr-387	316	22	is	be	AUX
ftr-387	316	23	made	make	VERB
ftr-387	316	24	for	for	ADP
ftr-387	316	25	a	a	DET
ftr-387	316	26	compensatory	compensatory	ADJ
ftr-387	316	27	purpose	purpose	NOUN
ftr-387	316	28	.	.	PUNCT
ftr-387	317	1	in	in	ADP
ftr-387	317	2	summary	summary	NOUN
ftr-387	317	3	,	,	PUNCT
ftr-387	317	4	the	the	DET
ftr-387	317	5	university	university	NOUN
ftr-387	317	6	’s	’s	PART
ftr-387	317	7	payment	payment	NOUN
ftr-387	317	8	of	of	ADP
ftr-387	317	9	the	the	DET
ftr-387	317	10	buy	buy	NOUN
ftr-387	317	11	out	out	ADP
ftr-387	317	12	for	for	ADP
ftr-387	317	13	beilein	beilein	ADV
ftr-387	317	14	should	should	AUX
ftr-387	317	15	not	not	PART
ftr-387	317	16	cause	cause	VERB
ftr-387	317	17	beilein	beilein	ADV
ftr-387	317	18	to	to	PART
ftr-387	317	19	incur	incur	VERB
ftr-387	317	20	any	any	DET
ftr-387	317	21	tax	tax	NOUN
ftr-387	317	22	liability	liability	NOUN
ftr-387	317	23	either	either	ADV
ftr-387	317	24	:	:	PUNCT
ftr-387	317	25	(	(	PUNCT
ftr-387	317	26	1	1	X
ftr-387	317	27	)	)	PUNCT
ftr-387	317	28	because	because	SCONJ
ftr-387	317	29	the	the	DET
ftr-387	317	30	reimbursement	reimbursement	NOUN
ftr-387	317	31	should	should	AUX
ftr-387	317	32	elevate	elevate	VERB
ftr-387	317	33	beilein	beilein	PROPN
ftr-387	317	34	’s	’s	PART
ftr-387	317	35	payment	payment	NOUN
ftr-387	317	36	or	or	CCONJ
ftr-387	317	37	constructive	constructive	ADJ
ftr-387	317	38	payment	payment	NOUN
ftr-387	317	39	into	into	ADP
ftr-387	317	40	a	a	DET
ftr-387	317	41	nonitemized	nonitemize	VERB
ftr-387	317	42	deduction	deduction	NOUN
ftr-387	317	43	,	,	PUNCT
ftr-387	317	44	or	or	CCONJ
ftr-387	317	45	(	(	PUNCT
ftr-387	317	46	2	2	NUM
ftr-387	317	47	)	)	PUNCT
ftr-387	317	48	because	because	SCONJ
ftr-387	317	49	it	it	PRON
ftr-387	317	50	should	should	AUX
ftr-387	317	51	be	be	AUX
ftr-387	317	52	excluded	exclude	VERB
ftr-387	317	53	from	from	ADP
ftr-387	317	54	his	his	PRON
ftr-387	317	55	income	income	NOUN
ftr-387	317	56	as	as	ADP
ftr-387	317	57	a	a	DET
ftr-387	317	58	noncompensatory	noncompensatory	ADJ
ftr-387	317	59	payment	payment	NOUN
ftr-387	317	60	of	of	ADP
ftr-387	317	61	which	which	PRON
ftr-387	317	62	he	he	PRON
ftr-387	317	63	is	be	AUX
ftr-387	317	64	merely	merely	ADV
ftr-387	317	65	an	an	DET
ftr-387	317	66	incidental	incidental	ADJ
ftr-387	317	67	beneficiary	beneficiary	NOUN
ftr-387	317	68	.	.	PUNCT
ftr-387	318	1	b.	b.	VERB
ftr-387	319	1	the	the	DET
ftr-387	319	2	tax	tax	NOUN
ftr-387	319	3	consequences	consequence	NOUN
ftr-387	319	4	when	when	SCONJ
ftr-387	319	5	the	the	DET
ftr-387	319	6	new	new	ADJ
ftr-387	319	7	employer	employer	NOUN
ftr-387	319	8	pays	pay	VERB
ftr-387	319	9	greater	great	ADJ
ftr-387	319	10	wages	wage	NOUN
ftr-387	319	11	to	to	ADP
ftr-387	319	12	the	the	DET
ftr-387	319	13	employee	employee	NOUN
ftr-387	319	14	to	to	PART
ftr-387	319	15	help	help	VERB
ftr-387	319	16	him	he	PRON
ftr-387	319	17	make	make	VERB
ftr-387	319	18	the	the	PRON
ftr-387	319	19	buy	buy	VERB
ftr-387	319	20	out	out	ADP
ftr-387	319	21	payment	payment	NOUN
ftr-387	319	22	from	from	ADP
ftr-387	319	23	a	a	DET
ftr-387	319	24	tax	tax	NOUN
ftr-387	319	25	viewpoint	viewpoint	NOUN
ftr-387	320	1	,	,	PUNCT
ftr-387	320	2	this	this	DET
ftr-387	320	3	option	option	NOUN
ftr-387	320	4	is	be	AUX
ftr-387	320	5	much	much	ADV
ftr-387	320	6	less	less	ADV
ftr-387	320	7	attractive	attractive	ADJ
ftr-387	320	8	than	than	ADP
ftr-387	320	9	having	have	VERB
ftr-387	320	10	the	the	DET
ftr-387	320	11	university	university	NOUN
ftr-387	320	12	pay	pay	VERB
ftr-387	320	13	or	or	CCONJ
ftr-387	320	14	reimburse	reimburse	VERB
ftr-387	320	15	the	the	DET
ftr-387	320	16	buy	buy	NOUN
ftr-387	320	17	out	out	ADP
ftr-387	320	18	.	.	PUNCT
ftr-387	321	1	in	in	ADP
ftr-387	321	2	this	this	DET
ftr-387	321	3	case	case	NOUN
ftr-387	321	4	,	,	PUNCT
ftr-387	321	5	there	there	PRON
ftr-387	321	6	is	be	VERB
ftr-387	321	7	no	no	DET
ftr-387	321	8	question	question	NOUN
ftr-387	321	9	,	,	PUNCT
ftr-387	321	10	but	but	CCONJ
ftr-387	321	11	that	that	SCONJ
ftr-387	321	12	the	the	DET
ftr-387	321	13	extra	extra	ADJ
ftr-387	321	14	compensation	compensation	NOUN
ftr-387	321	15	will	will	AUX
ftr-387	321	16	be	be	AUX
ftr-387	321	17	income	income	NOUN
ftr-387	321	18	to	to	ADP
ftr-387	321	19	the	the	DET
ftr-387	321	20	employee	employee	NOUN
ftr-387	321	21	,	,	PUNCT
ftr-387	321	22	and	and	CCONJ
ftr-387	321	23	the	the	DET
ftr-387	321	24	deduction	deduction	NOUN
ftr-387	321	25	the	the	DET
ftr-387	321	26	employee	employee	NOUN
ftr-387	321	27	has	have	VERB
ftr-387	321	28	for	for	ADP
ftr-387	321	29	making	make	VERB
ftr-387	321	30	the	the	DET
ftr-387	321	31	payment	payment	NOUN
ftr-387	321	32	will	will	AUX
ftr-387	321	33	be	be	AUX
ftr-387	321	34	a	a	DET
ftr-387	321	35	miscellaneous	miscellaneous	ADJ
ftr-387	321	36	itemized	itemize	VERB
ftr-387	321	37	deduction	deduction	NOUN
ftr-387	321	38	.	.	PUNCT
ftr-387	322	1	if	if	SCONJ
ftr-387	322	2	the	the	DET
ftr-387	322	3	university	university	NOUN
ftr-387	322	4	were	be	AUX
ftr-387	322	5	instead	instead	ADV
ftr-387	322	6	to	to	PART
ftr-387	322	7	pay	pay	VERB
ftr-387	322	8	the	the	DET
ftr-387	322	9	buy	buy	NOUN
ftr-387	322	10	out	out	ADP
ftr-387	322	11	directly	directly	ADV
ftr-387	322	12	or	or	CCONJ
ftr-387	322	13	reimburse	reimburse	VERB
ftr-387	322	14	the	the	DET
ftr-387	322	15	employee	employee	NOUN
ftr-387	322	16	for	for	ADP
ftr-387	322	17	it	it	PRON
ftr-387	322	18	,	,	PUNCT
ftr-387	322	19	there	there	PRON
ftr-387	322	20	is	be	VERB
ftr-387	322	21	a	a	DET
ftr-387	322	22	reasonable	reasonable	ADJ
ftr-387	322	23	prospect	prospect	NOUN
ftr-387	322	24	for	for	ADP
ftr-387	322	25	its	its	PRON
ftr-387	322	26	not	not	PART
ftr-387	322	27	causing	cause	VERB
ftr-387	322	28	the	the	DET
ftr-387	322	29	employee	employee	NOUN
ftr-387	322	30	to	to	PART
ftr-387	322	31	incur	incur	VERB
ftr-387	322	32	tax	tax	NOUN
ftr-387	322	33	liability	liability	NOUN
ftr-387	322	34	,	,	PUNCT
ftr-387	322	35	albeit	albeit	SCONJ
ftr-387	322	36	he	he	PRON
ftr-387	322	37	might	might	AUX
ftr-387	322	38	not	not	PART
ftr-387	322	39	prevail	prevail	VERB
ftr-387	322	40	on	on	ADP
ftr-387	322	41	the	the	DET
ftr-387	322	42	issue	issue	NOUN
ftr-387	322	43	.	.	PUNCT
ftr-387	323	1	if	if	SCONJ
ftr-387	323	2	,	,	PUNCT
ftr-387	323	3	554	554	NUM
ftr-387	323	4	florida	florida	PROPN
ftr-387	323	5	tax	tax	NOUN
ftr-387	323	6	review	review	NOUN
ftr-387	323	7	[	[	X
ftr-387	323	8	vol.8:5	vol.8:5	NOUN
ftr-387	323	9	instead	instead	ADV
ftr-387	323	10	,	,	PUNCT
ftr-387	323	11	payment	payment	NOUN
ftr-387	323	12	is	be	AUX
ftr-387	323	13	made	make	VERB
ftr-387	323	14	in	in	ADP
ftr-387	323	15	the	the	DET
ftr-387	323	16	form	form	NOUN
ftr-387	323	17	of	of	ADP
ftr-387	323	18	additional	additional	ADJ
ftr-387	323	19	wages	wage	NOUN
ftr-387	323	20	,	,	PUNCT
ftr-387	323	21	the	the	DET
ftr-387	323	22	additional	additional	ADJ
ftr-387	323	23	income	income	NOUN
ftr-387	323	24	tax	tax	NOUN
ftr-387	323	25	liability	liability	NOUN
ftr-387	323	26	is	be	AUX
ftr-387	323	27	a	a	DET
ftr-387	323	28	certainty	certainty	NOUN
ftr-387	323	29	.	.	PUNCT
ftr-387	324	1	c.	c.	NOUN
ftr-387	325	1	the	the	DET
ftr-387	325	2	employee	employee	NOUN
ftr-387	325	3	makes	make	VERB
ftr-387	325	4	the	the	PRON
ftr-387	325	5	buy	buy	VERB
ftr-387	325	6	out	out	ADP
ftr-387	325	7	payment	payment	NOUN
ftr-387	325	8	and	and	CCONJ
ftr-387	325	9	receives	receive	VERB
ftr-387	325	10	nothing	nothing	PRON
ftr-387	325	11	from	from	ADP
ftr-387	325	12	the	the	DET
ftr-387	325	13	new	new	ADJ
ftr-387	325	14	employer	employer	NOUN
ftr-387	325	15	to	to	PART
ftr-387	325	16	offset	offset	VERB
ftr-387	325	17	that	that	DET
ftr-387	325	18	payment	payment	NOUN
ftr-387	325	19	it	it	PRON
ftr-387	325	20	appears	appear	VERB
ftr-387	325	21	that	that	SCONJ
ftr-387	325	22	this	this	PRON
ftr-387	325	23	is	be	AUX
ftr-387	325	24	the	the	DET
ftr-387	325	25	option	option	NOUN
ftr-387	325	26	that	that	SCONJ
ftr-387	325	27	the	the	DET
ftr-387	325	28	parties	party	NOUN
ftr-387	325	29	adopted	adopt	VERB
ftr-387	325	30	in	in	ADP
ftr-387	325	31	the	the	DET
ftr-387	325	32	actual	actual	ADJ
ftr-387	325	33	beilein	beilein	ADJ
ftr-387	325	34	case	case	NOUN
ftr-387	325	35	.	.	PUNCT
ftr-387	326	1	there	there	PRON
ftr-387	326	2	are	be	VERB
ftr-387	326	3	no	no	DET
ftr-387	326	4	special	special	ADJ
ftr-387	326	5	tax	tax	NOUN
ftr-387	326	6	consequences	consequence	NOUN
ftr-387	326	7	to	to	ADP
ftr-387	326	8	this	this	DET
ftr-387	326	9	choice	choice	NOUN
ftr-387	326	10	.	.	PUNCT
ftr-387	327	1	the	the	DET
ftr-387	327	2	employee	employee	NOUN
ftr-387	327	3	received	receive	VERB
ftr-387	327	4	no	no	DET
ftr-387	327	5	income	income	NOUN
ftr-387	327	6	from	from	ADP
ftr-387	327	7	the	the	DET
ftr-387	327	8	employer	employer	NOUN
ftr-387	327	9	so	so	SCONJ
ftr-387	327	10	he	he	PRON
ftr-387	327	11	incurs	incur	VERB
ftr-387	327	12	no	no	DET
ftr-387	327	13	income	income	NOUN
ftr-387	327	14	tax	tax	NOUN
ftr-387	327	15	liability	liability	NOUN
ftr-387	327	16	therefrom	therefrom	NOUN
ftr-387	327	17	.	.	PUNCT
ftr-387	328	1	the	the	DET
ftr-387	328	2	payment	payment	NOUN
ftr-387	328	3	made	make	VERB
ftr-387	328	4	by	by	ADP
ftr-387	328	5	the	the	DET
ftr-387	328	6	employee	employee	NOUN
ftr-387	328	7	will	will	AUX
ftr-387	328	8	be	be	AUX
ftr-387	328	9	a	a	DET
ftr-387	328	10	miscellaneous	miscellaneous	ADJ
ftr-387	328	11	itemized	itemize	VERB
ftr-387	328	12	deduction	deduction	NOUN
ftr-387	328	13	which	which	PRON
ftr-387	328	14	will	will	AUX
ftr-387	328	15	be	be	AUX
ftr-387	328	16	subject	subject	ADJ
ftr-387	328	17	to	to	ADP
ftr-387	328	18	the	the	DET
ftr-387	328	19	restrictions	restriction	NOUN
ftr-387	328	20	noted	note	VERB
ftr-387	328	21	earlier	early	ADV
ftr-387	328	22	in	in	ADP
ftr-387	328	23	this	this	DET
ftr-387	328	24	article	article	NOUN
ftr-387	328	25	.	.	PUNCT
ftr-387	329	1	iii	iii	PROPN
ftr-387	329	2	.	.	PROPN
ftr-387	329	3	conclusion	conclusion	NOUN
ftr-387	329	4	the	the	DET
ftr-387	329	5	only	only	ADJ
ftr-387	329	6	option	option	NOUN
ftr-387	329	7	that	that	PRON
ftr-387	329	8	has	have	VERB
ftr-387	329	9	any	any	DET
ftr-387	329	10	significant	significant	ADJ
ftr-387	329	11	tax	tax	NOUN
ftr-387	329	12	issues	issue	NOUN
ftr-387	329	13	is	be	AUX
ftr-387	329	14	the	the	DET
ftr-387	329	15	one	one	NUM
ftr-387	329	16	in	in	ADP
ftr-387	329	17	which	which	PRON
ftr-387	329	18	the	the	DET
ftr-387	329	19	employer	employer	NOUN
ftr-387	329	20	either	either	CCONJ
ftr-387	329	21	pays	pay	VERB
ftr-387	329	22	the	the	DET
ftr-387	329	23	buy	buy	VERB
ftr-387	329	24	out	out	ADP
ftr-387	329	25	directly	directly	ADV
ftr-387	329	26	or	or	CCONJ
ftr-387	329	27	reimburses	reimburse	VERB
ftr-387	329	28	the	the	DET
ftr-387	329	29	employee	employee	NOUN
ftr-387	329	30	.	.	PUNCT
ftr-387	330	1	there	there	PRON
ftr-387	330	2	are	be	VERB
ftr-387	330	3	two	two	NUM
ftr-387	330	4	independent	independent	ADJ
ftr-387	330	5	grounds	ground	NOUN
ftr-387	330	6	for	for	ADP
ftr-387	330	7	contending	contend	VERB
ftr-387	330	8	that	that	SCONJ
ftr-387	330	9	the	the	DET
ftr-387	330	10	employee	employee	NOUN
ftr-387	330	11	incurs	incur	VERB
ftr-387	330	12	no	no	DET
ftr-387	330	13	tax	tax	NOUN
ftr-387	330	14	liability	liability	NOUN
ftr-387	330	15	therefrom	therefrom	NOUN
ftr-387	330	16	.	.	PUNCT
ftr-387	331	1	one	one	NUM
ftr-387	331	2	contention	contention	NOUN
ftr-387	331	3	is	be	AUX
ftr-387	331	4	based	base	VERB
ftr-387	331	5	on	on	ADP
ftr-387	331	6	the	the	DET
ftr-387	331	7	ground	ground	NOUN
ftr-387	331	8	that	that	SCONJ
ftr-387	331	9	the	the	DET
ftr-387	331	10	reimbursement	reimbursement	NOUN
ftr-387	331	11	by	by	ADP
ftr-387	331	12	the	the	DET
ftr-387	331	13	employer	employer	NOUN
ftr-387	331	14	(	(	PUNCT
ftr-387	331	15	or	or	CCONJ
ftr-387	331	16	the	the	DET
ftr-387	331	17	constructive	constructive	ADJ
ftr-387	331	18	reimbursement	reimbursement	NOUN
ftr-387	331	19	if	if	SCONJ
ftr-387	331	20	the	the	DET
ftr-387	331	21	new	new	ADJ
ftr-387	331	22	employer	employer	NOUN
ftr-387	331	23	were	be	AUX
ftr-387	331	24	to	to	PART
ftr-387	331	25	pay	pay	VERB
ftr-387	331	26	the	the	DET
ftr-387	331	27	former	former	ADJ
ftr-387	331	28	employer	employer	NOUN
ftr-387	331	29	directly	directly	ADV
ftr-387	331	30	)	)	PUNCT
ftr-387	331	31	,	,	PUNCT
ftr-387	331	32	converts	convert	VERB
ftr-387	331	33	the	the	DET
ftr-387	331	34	deduction	deduction	NOUN
ftr-387	331	35	the	the	DET
ftr-387	331	36	employee	employee	NOUN
ftr-387	331	37	obtains	obtain	VERB
ftr-387	331	38	for	for	ADP
ftr-387	331	39	actually	actually	ADV
ftr-387	331	40	or	or	CCONJ
ftr-387	331	41	constructively	constructively	ADV
ftr-387	331	42	making	make	VERB
ftr-387	331	43	the	the	PRON
ftr-387	331	44	buy	buy	VERB
ftr-387	331	45	out	out	ADP
ftr-387	331	46	payment	payment	NOUN
ftr-387	331	47	into	into	ADP
ftr-387	331	48	a	a	DET
ftr-387	331	49	nonitemized	nonitemize	VERB
ftr-387	331	50	deduction	deduction	NOUN
ftr-387	331	51	.	.	PUNCT
ftr-387	332	1	as	as	ADP
ftr-387	332	2	a	a	DET
ftr-387	332	3	nonitemized	nonitemized	ADJ
ftr-387	332	4	deduction	deduction	NOUN
ftr-387	332	5	,	,	PUNCT
ftr-387	332	6	it	it	PRON
ftr-387	332	7	would	would	AUX
ftr-387	332	8	wash	wash	VERB
ftr-387	332	9	out	out	ADP
ftr-387	332	10	the	the	DET
ftr-387	332	11	income	income	NOUN
ftr-387	332	12	recognized	recognize	VERB
ftr-387	332	13	by	by	ADP
ftr-387	332	14	the	the	DET
ftr-387	332	15	employee	employee	NOUN
ftr-387	332	16	because	because	SCONJ
ftr-387	332	17	of	of	ADP
ftr-387	332	18	the	the	DET
ftr-387	332	19	new	new	ADJ
ftr-387	332	20	employer	employer	NOUN
ftr-387	332	21	’s	’s	PART
ftr-387	332	22	payment	payment	NOUN
ftr-387	332	23	.	.	PUNCT
ftr-387	333	1	a	a	DET
ftr-387	333	2	second	second	ADJ
ftr-387	333	3	contention	contention	NOUN
ftr-387	333	4	rests	rest	VERB
ftr-387	333	5	on	on	ADP
ftr-387	333	6	the	the	DET
ftr-387	333	7	position	position	NOUN
ftr-387	333	8	that	that	SCONJ
ftr-387	333	9	the	the	DET
ftr-387	333	10	payment	payment	NOUN
ftr-387	333	11	made	make	VERB
ftr-387	333	12	by	by	ADP
ftr-387	333	13	the	the	DET
ftr-387	333	14	new	new	ADJ
ftr-387	333	15	employer	employer	NOUN
ftr-387	333	16	is	be	AUX
ftr-387	333	17	not	not	PART
ftr-387	333	18	income	income	NOUN
ftr-387	333	19	to	to	ADP
ftr-387	333	20	the	the	DET
ftr-387	333	21	employee	employee	NOUN
ftr-387	333	22	because	because	SCONJ
ftr-387	333	23	it	it	PRON
ftr-387	333	24	was	be	AUX
ftr-387	333	25	made	make	VERB
ftr-387	333	26	for	for	ADP
ftr-387	333	27	the	the	DET
ftr-387	333	28	employer	employer	NOUN
ftr-387	333	29	’s	’s	PART
ftr-387	333	30	own	own	ADJ
ftr-387	333	31	commercial	commercial	ADJ
ftr-387	333	32	benefit	benefit	NOUN
ftr-387	333	33	and	and	CCONJ
ftr-387	333	34	was	be	AUX
ftr-387	333	35	not	not	PART
ftr-387	333	36	intended	intend	VERB
ftr-387	333	37	as	as	ADP
ftr-387	333	38	compensation	compensation	NOUN
ftr-387	333	39	to	to	ADP
ftr-387	333	40	the	the	DET
ftr-387	333	41	employee	employee	NOUN
ftr-387	333	42	.	.	PUNCT
ftr-387	334	1	the	the	DET
ftr-387	334	2	authors	author	NOUN
ftr-387	334	3	refer	refer	VERB
ftr-387	334	4	to	to	ADP
ftr-387	334	5	this	this	DET
ftr-387	334	6	proposition	proposition	NOUN
ftr-387	334	7	as	as	ADP
ftr-387	334	8	an	an	DET
ftr-387	334	9	incidental	incidental	ADJ
ftr-387	334	10	beneficiary	beneficiary	NOUN
ftr-387	334	11	exclusion	exclusion	NOUN
ftr-387	334	12	.	.	PUNCT
ftr-387	335	1	both	both	PRON
ftr-387	335	2	of	of	ADP
ftr-387	335	3	the	the	DET
ftr-387	335	4	above	above	ADJ
ftr-387	335	5	contentions	contention	NOUN
ftr-387	335	6	are	be	AUX
ftr-387	335	7	vulnerable	vulnerable	ADJ
ftr-387	335	8	to	to	ADP
ftr-387	335	9	attack	attack	VERB
ftr-387	335	10	.	.	PUNCT
ftr-387	336	1	the	the	DET
ftr-387	336	2	authors	author	NOUN
ftr-387	336	3	believe	believe	VERB
ftr-387	336	4	that	that	SCONJ
ftr-387	336	5	a	a	DET
ftr-387	336	6	taxpayer	taxpayer	NOUN
ftr-387	336	7	who	who	PRON
ftr-387	336	8	litigates	litigate	VERB
ftr-387	336	9	this	this	DET
ftr-387	336	10	issue	issue	NOUN
ftr-387	336	11	will	will	AUX
ftr-387	336	12	prevail	prevail	VERB
ftr-387	336	13	,	,	PUNCT
ftr-387	336	14	but	but	CCONJ
ftr-387	336	15	there	there	PRON
ftr-387	336	16	are	be	VERB
ftr-387	336	17	no	no	DET
ftr-387	336	18	guarantees	guarantee	NOUN
ftr-387	336	19	that	that	SCONJ
ftr-387	336	20	that	that	PRON
ftr-387	336	21	will	will	AUX
ftr-387	336	22	be	be	AUX
ftr-387	336	23	so	so	ADV
ftr-387	336	24	.	.	PUNCT
ftr-387	337	1	the	the	DET
ftr-387	337	2	policy	policy	NOUN
ftr-387	337	3	considerations	consideration	NOUN
ftr-387	337	4	favor	favor	VERB
ftr-387	337	5	the	the	DET
ftr-387	337	6	taxpayer	taxpayer	NOUN
ftr-387	337	7	on	on	ADP
ftr-387	337	8	this	this	DET
ftr-387	337	9	issue	issue	NOUN
ftr-387	337	10	,	,	PUNCT
ftr-387	337	11	and	and	CCONJ
ftr-387	337	12	that	that	PRON
ftr-387	337	13	is	be	AUX
ftr-387	337	14	the	the	DET
ftr-387	337	15	reason	reason	NOUN
ftr-387	337	16	for	for	ADP
ftr-387	337	17	the	the	DET
ftr-387	337	18	authors	author	NOUN
ftr-387	337	19	’	’	PART
ftr-387	337	20	optimism	optimism	NOUN
ftr-387	337	21	.	.	PUNCT
ftr-387	338	1	good	good	ADJ
ftr-387	338	2	policy	policy	NOUN
ftr-387	338	3	does	do	AUX
ftr-387	338	4	not	not	PART
ftr-387	338	5	always	always	ADV
ftr-387	338	6	prevail	prevail	VERB
ftr-387	338	7	however	however	ADV
ftr-387	338	8	.	.	PUNCT