id	sid	tid	token	lemma	pos
ftr-393	1	1	tcharity	tcharity	NOUN
ftr-393	1	2	really	really	ADV
ftr-393	1	3	does	do	AUX
ftr-393	1	4	begin	begin	VERB
ftr-393	1	5	at	at	ADP
ftr-393	1	6	home	home	NOUN
ftr-393	1	7	:	:	PUNCT
ftr-393	1	8	*	*	PUNCT
ftr-393	1	9	professor	professor	NOUN
ftr-393	1	10	of	of	ADP
ftr-393	1	11	law	law	NOUN
ftr-393	1	12	,	,	PUNCT
ftr-393	1	13	university	university	PROPN
ftr-393	1	14	of	of	ADP
ftr-393	1	15	houston	houston	PROPN
ftr-393	1	16	law	law	NOUN
ftr-393	1	17	center	center	NOUN
ftr-393	1	18	.	.	PUNCT
ftr-393	2	1	*	*	PUNCT
ftr-393	2	2	*	*	PUNCT
ftr-393	2	3	clarence	clarence	PROPN
ftr-393	2	4	j.	j.	PROPN
ftr-393	2	5	teselle	teselle	PROPN
ftr-393	2	6	professor	professor	PROPN
ftr-393	2	7	of	of	ADP
ftr-393	2	8	law	law	NOUN
ftr-393	2	9	,	,	PUNCT
ftr-393	2	10	university	university	PROPN
ftr-393	2	11	of	of	ADP
ftr-393	2	12	florida	florida	PROPN
ftr-393	2	13	fredric	fredric	PROPN
ftr-393	2	14	g.	g.	PROPN
ftr-393	2	15	levin	levin	PROPN
ftr-393	2	16	college	college	PROPN
ftr-393	2	17	of	of	ADP
ftr-393	2	18	law	law	NOUN
ftr-393	2	19	.	.	PUNCT
ftr-393	3	1	433	433	NUM
ftr-393	3	2	recent	recent	ADJ
ftr-393	3	3	developments	development	NOUN
ftr-393	3	4	in	in	ADP
ftr-393	3	5	federal	federal	ADJ
ftr-393	3	6	income	income	NOUN
ftr-393	3	7	taxation	taxation	NOUN
ftr-393	3	8	:	:	PUNCT
ftr-393	3	9	the	the	DET
ftr-393	3	10	year	year	NOUN
ftr-393	3	11	2006	2006	NUM
ftr-393	3	12	ira	ira	PROPN
ftr-393	3	13	b.	b.	PROPN
ftr-393	3	14	shepard	shepard	PROPN
ftr-393	3	15	*	*	PROPN
ftr-393	3	16	martin	martin	PROPN
ftr-393	3	17	j.	j.	PROPN
ftr-393	3	18	mcmahon	mcmahon	PROPN
ftr-393	3	19	,	,	PUNCT
ftr-393	3	20	jr	jr	PROPN
ftr-393	3	21	.	.	PROPN
ftr-393	3	22	*	*	PUNCT
ftr-393	3	23	*	*	PUNCT
ftr-393	3	24	i.	i.	PROPN
ftr-393	3	25	accounting	accounting	PROPN
ftr-393	3	26	...............................................................................	...............................................................................	PUNCT
ftr-393	4	1	435	435	NUM
ftr-393	4	2	a.	a.	NOUN
ftr-393	4	3	accounting	accounting	NOUN
ftr-393	4	4	methods	method	NOUN
ftr-393	4	5	........................................................	........................................................	PUNCT
ftr-393	4	6	435	435	NUM
ftr-393	4	7	b.	b.	NOUN
ftr-393	4	8	inventories	inventory	NOUN
ftr-393	4	9	.......................................................................	.......................................................................	PUNCT
ftr-393	4	10	438	438	NUM
ftr-393	4	11	c.	c.	PROPN
ftr-393	4	12	installment	installment	NOUN
ftr-393	4	13	method	method	NOUN
ftr-393	4	14	..........................................................	..........................................................	PUNCT
ftr-393	4	15	438	438	NUM
ftr-393	4	16	d.	d.	PROPN
ftr-393	4	17	year	year	NOUN
ftr-393	4	18	of	of	ADP
ftr-393	4	19	receipt	receipt	NOUN
ftr-393	4	20	or	or	CCONJ
ftr-393	4	21	deduction	deduction	NOUN
ftr-393	4	22	..........................................	..........................................	PUNCT
ftr-393	4	23	438	438	NUM
ftr-393	4	24	ii	ii	NOUN
ftr-393	4	25	.	.	PUNCT
ftr-393	4	26	business	business	NOUN
ftr-393	4	27	income	income	NOUN
ftr-393	4	28	and	and	CCONJ
ftr-393	4	29	deductions	deduction	NOUN
ftr-393	4	30	.........................................	.........................................	PUNCT
ftr-393	4	31	438	438	NUM
ftr-393	4	32	a.	a.	NOUN
ftr-393	4	33	income	income	NOUN
ftr-393	4	34	.............................................................................	.............................................................................	PUNCT
ftr-393	4	35	438	438	NUM
ftr-393	4	36	b.	b.	NOUN
ftr-393	4	37	deductible	deductible	ADJ
ftr-393	4	38	expenses	expense	NOUN
ftr-393	4	39	versus	versus	ADP
ftr-393	4	40	capitalization	capitalization	NOUN
ftr-393	4	41	.....................	.....................	PUNCT
ftr-393	4	42	440	440	NUM
ftr-393	4	43	c.	c.	PROPN
ftr-393	4	44	reasonable	reasonable	ADJ
ftr-393	4	45	compensation	compensation	PROPN
ftr-393	4	46	..............................................	..............................................	PUNCT
ftr-393	4	47	443	443	NUM
ftr-393	4	48	d.	d.	PROPN
ftr-393	4	49	miscellaneous	miscellaneous	ADJ
ftr-393	4	50	deductions	deduction	NOUN
ftr-393	4	51	...............................................	...............................................	PUNCT
ftr-393	4	52	443	443	NUM
ftr-393	4	53	e.	e.	PROPN
ftr-393	4	54	depreciation	depreciation	PROPN
ftr-393	4	55	&	&	CCONJ
ftr-393	4	56	amortization	amortization	PROPN
ftr-393	4	57	..........................................	..........................................	PUNCT
ftr-393	5	1	448	448	NUM
ftr-393	5	2	f.	f.	NOUN
ftr-393	5	3	credits	credit	NOUN
ftr-393	5	4	.............................................................................	.............................................................................	PUNCT
ftr-393	5	5	448	448	NUM
ftr-393	5	6	g.	g.	NOUN
ftr-393	5	7	natural	natural	ADJ
ftr-393	5	8	resources	resource	NOUN
ftr-393	5	9	deductions	deduction	NOUN
ftr-393	5	10	&	&	CCONJ
ftr-393	5	11	credits	credit	NOUN
ftr-393	5	12	.......................	.......................	PUNCT
ftr-393	5	13	448	448	NUM
ftr-393	5	14	h.	h.	NOUN
ftr-393	5	15	loss	loss	NOUN
ftr-393	5	16	transactions	transaction	NOUN
ftr-393	5	17	,	,	PUNCT
ftr-393	5	18	bad	bad	ADJ
ftr-393	5	19	debts	debt	NOUN
ftr-393	5	20	and	and	CCONJ
ftr-393	5	21	nols	nol	NOUN
ftr-393	5	22	........................	........................	PUNCT
ftr-393	5	23	453	453	NUM
ftr-393	5	24	i.	i.	NOUN
ftr-393	5	25	at	at	ADP
ftr-393	5	26	-	-	PUNCT
ftr-393	5	27	risk	risk	NOUN
ftr-393	5	28	and	and	CCONJ
ftr-393	5	29	passive	passive	ADJ
ftr-393	5	30	activity	activity	NOUN
ftr-393	5	31	losses	loss	NOUN
ftr-393	5	32	................................	................................	PUNCT
ftr-393	5	33	453	453	NUM
ftr-393	5	34	iii	iii	NOUN
ftr-393	5	35	.	.	PUNCT
ftr-393	6	1	investment	investment	NOUN
ftr-393	6	2	gain	gain	NOUN
ftr-393	6	3	......................................................................	......................................................................	PUNCT
ftr-393	6	4	453	453	NUM
ftr-393	6	5	a.	a.	NOUN
ftr-393	6	6	capital	capital	NOUN
ftr-393	6	7	gain	gain	NOUN
ftr-393	6	8	and	and	CCONJ
ftr-393	6	9	loss	loss	NOUN
ftr-393	6	10	....................................................	....................................................	PUNCT
ftr-393	6	11	453	453	NUM
ftr-393	6	12	b.	b.	NOUN
ftr-393	6	13	interest	interest	NOUN
ftr-393	6	14	............................................................................	............................................................................	PUNCT
ftr-393	7	1	456	456	NUM
ftr-393	7	2	c.	c.	PROPN
ftr-393	7	3	section	section	PROPN
ftr-393	7	4	1031	1031	NUM
ftr-393	7	5	....................................................................	....................................................................	PUNCT
ftr-393	8	1	456	456	NUM
ftr-393	8	2	d.	d.	PROPN
ftr-393	8	3	section	section	PROPN
ftr-393	8	4	1033	1033	NUM
ftr-393	8	5	....................................................................	....................................................................	PUNCT
ftr-393	8	6	457	457	NUM
ftr-393	8	7	iv	iv	NOUN
ftr-393	8	8	.	.	PUNCT
ftr-393	8	9	compensation	compensation	NOUN
ftr-393	8	10	issues	issue	NOUN
ftr-393	8	11	..............................................................	..............................................................	PUNCT
ftr-393	8	12	457	457	NUM
ftr-393	8	13	a.	a.	NOUN
ftr-393	8	14	fringe	fringe	NOUN
ftr-393	8	15	benefits	benefit	NOUN
ftr-393	8	16	................................................................	................................................................	PUNCT
ftr-393	8	17	457	457	NUM
ftr-393	8	18	b.	b.	PROPN
ftr-393	8	19	qualified	qualify	VERB
ftr-393	8	20	deferred	defer	VERB
ftr-393	8	21	compensation	compensation	NOUN
ftr-393	8	22	plans	plan	NOUN
ftr-393	8	23	........................	........................	PUNCT
ftr-393	8	24	459	459	NUM
ftr-393	8	25	c.	c.	PROPN
ftr-393	8	26	nonqualified	nonqualifie	VERB
ftr-393	8	27	deferred	defer	VERB
ftr-393	8	28	compensation	compensation	NOUN
ftr-393	8	29	,	,	PUNCT
ftr-393	8	30	section	section	NOUN
ftr-393	8	31	83	83	NUM
ftr-393	8	32	,	,	PUNCT
ftr-393	8	33	and	and	CCONJ
ftr-393	8	34	stock	stock	NOUN
ftr-393	8	35	options	option	NOUN
ftr-393	8	36	...........................................................	...........................................................	PUNCT
ftr-393	8	37	465	465	NUM
ftr-393	8	38	d.	d.	PROPN
ftr-393	8	39	individual	individual	PROPN
ftr-393	8	40	retirement	retirement	NOUN
ftr-393	8	41	accounts	account	NOUN
ftr-393	8	42	......................................	......................................	PUNCT
ftr-393	8	43	467	467	NUM
ftr-393	8	44	v.	v.	ADP
ftr-393	8	45	personal	personal	ADJ
ftr-393	8	46	income	income	NOUN
ftr-393	8	47	and	and	CCONJ
ftr-393	8	48	deductions	deduction	NOUN
ftr-393	8	49	.......................................	.......................................	PUNCT
ftr-393	8	50	469	469	NUM
ftr-393	8	51	a.	a.	NOUN
ftr-393	8	52	rates	rate	NOUN
ftr-393	8	53	................................................................................	................................................................................	PUNCT
ftr-393	9	1	469	469	NUM
ftr-393	9	2	b.	b.	PROPN
ftr-393	9	3	miscellaneous	miscellaneous	ADJ
ftr-393	9	4	income	income	NOUN
ftr-393	9	5	.....................................................	.....................................................	PUNCT
ftr-393	9	6	469	469	NUM
ftr-393	9	7	c.	c.	PROPN
ftr-393	9	8	profit	profit	NOUN
ftr-393	9	9	-	-	PUNCT
ftr-393	9	10	seeking	seek	VERB
ftr-393	9	11	individual	individual	ADJ
ftr-393	9	12	deductions	deduction	NOUN
ftr-393	9	13	.............................	.............................	PUNCT
ftr-393	9	14	472	472	NUM
ftr-393	9	15	d.	d.	PROPN
ftr-393	9	16	hobby	hobby	PROPN
ftr-393	9	17	losses	loss	NOUN
ftr-393	9	18	and	and	CCONJ
ftr-393	9	19	§	§	PROPN
ftr-393	9	20	280a	280a	PROPN
ftr-393	9	21	home	home	NOUN
ftr-393	9	22	office	office	NOUN
ftr-393	9	23	and	and	CCONJ
ftr-393	9	24	vacation	vacation	NOUN
ftr-393	9	25	homes	home	NOUN
ftr-393	9	26	.............................................................................	.............................................................................	PUNCT
ftr-393	9	27	473	473	NUM
ftr-393	9	28	434	434	NUM
ftr-393	9	29	florida	florida	PROPN
ftr-393	9	30	tax	tax	PROPN
ftr-393	9	31	review	review	PROPN
ftr-393	9	32	vol.8	vol.8	PROPN
ftr-393	9	33	:	:	PUNCT
ftr-393	9	34	si	si	PROPN
ftr-393	9	35	e.	e.	PROPN
ftr-393	9	36	deductions	deduction	NOUN
ftr-393	9	37	and	and	CCONJ
ftr-393	9	38	credits	credit	NOUN
ftr-393	9	39	for	for	ADP
ftr-393	9	40	personal	personal	ADJ
ftr-393	9	41	expenses	expense	NOUN
ftr-393	9	42	..............	..............	PUNCT
ftr-393	10	1	472	472	NUM
ftr-393	10	2	f.	f.	PROPN
ftr-393	10	3	education	education	PROPN
ftr-393	10	4	........................................................................	........................................................................	PUNCT
ftr-393	10	5	475	475	NUM
ftr-393	10	6	vi	vi	NOUN
ftr-393	10	7	.	.	PUNCT
ftr-393	11	1	corporations	corporation	NOUN
ftr-393	11	2	...........................................................................	...........................................................................	PUNCT
ftr-393	12	1	475	475	NUM
ftr-393	12	2	a.	a.	NOUN
ftr-393	12	3	entity	entity	NOUN
ftr-393	12	4	and	and	CCONJ
ftr-393	12	5	formation	formation	NOUN
ftr-393	12	6	......................................................	......................................................	PUNCT
ftr-393	13	1	475	475	NUM
ftr-393	13	2	b.	b.	NOUN
ftr-393	13	3	distributions	distribution	NOUN
ftr-393	13	4	and	and	CCONJ
ftr-393	13	5	redemptions	redemption	NOUN
ftr-393	13	6	.......................................	.......................................	PUNCT
ftr-393	13	7	476	476	NUM
ftr-393	13	8	c.	c.	NOUN
ftr-393	13	9	liquidations	liquidation	NOUN
ftr-393	13	10	....................................................................	....................................................................	PUNCT
ftr-393	14	1	477	477	NUM
ftr-393	14	2	d.	d.	PROPN
ftr-393	14	3	s	s	PROPN
ftr-393	14	4	corporations	corporation	NOUN
ftr-393	14	5	................................................................	................................................................	PUNCT
ftr-393	14	6	477	477	NUM
ftr-393	14	7	e.	e.	PROPN
ftr-393	14	8	reorganizations	reorganization	NOUN
ftr-393	14	9	..............................................................	..............................................................	PUNCT
ftr-393	14	10	478	478	NUM
ftr-393	14	11	f.	f.	PROPN
ftr-393	14	12	corporate	corporate	ADJ
ftr-393	14	13	divisions	division	NOUN
ftr-393	14	14	........................................................	........................................................	PUNCT
ftr-393	14	15	479	479	NUM
ftr-393	14	16	g.	g.	NOUN
ftr-393	14	17	miscellaneous	miscellaneous	PROPN
ftr-393	14	18	..................................................................	..................................................................	PUNCT
ftr-393	14	19	479	479	NUM
ftr-393	14	20	vii	vii	PROPN
ftr-393	14	21	.	.	PUNCT
ftr-393	14	22	partnerships	partnership	NOUN
ftr-393	14	23	............................................................................	............................................................................	PUNCT
ftr-393	15	1	481	481	NUM
ftr-393	15	2	a.	a.	NOUN
ftr-393	15	3	formation	formation	NOUN
ftr-393	15	4	of	of	ADP
ftr-393	15	5	taxable	taxable	ADJ
ftr-393	15	6	years	year	NOUN
ftr-393	15	7	............................................	............................................	PUNCT
ftr-393	15	8	481	481	NUM
ftr-393	15	9	b.	b.	NOUN
ftr-393	15	10	allocations	allocation	NOUN
ftr-393	15	11	of	of	ADP
ftr-393	15	12	distributive	distributive	ADJ
ftr-393	15	13	share	share	NOUN
ftr-393	15	14	,	,	PUNCT
ftr-393	15	15	partnership	partnership	NOUN
ftr-393	15	16	debt	debt	NOUN
ftr-393	15	17	,	,	PUNCT
ftr-393	15	18	and	and	CCONJ
ftr-393	15	19	outside	outside	ADP
ftr-393	15	20	basis	basis	NOUN
ftr-393	15	21	............................................................	............................................................	PUNCT
ftr-393	15	22	481	481	NUM
ftr-393	15	23	c.	c.	NOUN
ftr-393	15	24	distributions	distribution	NOUN
ftr-393	15	25	and	and	CCONJ
ftr-393	15	26	transactions	transaction	NOUN
ftr-393	15	27	between	between	ADP
ftr-393	15	28	the	the	DET
ftr-393	15	29	partnership	partnership	NOUN
ftr-393	15	30	and	and	CCONJ
ftr-393	15	31	partners	partner	NOUN
ftr-393	15	32	................................................	................................................	PUNCT
ftr-393	16	1	481	481	NUM
ftr-393	16	2	d.	d.	PROPN
ftr-393	16	3	sales	sale	NOUN
ftr-393	16	4	of	of	ADP
ftr-393	16	5	partnership	partnership	NOUN
ftr-393	16	6	interests	interest	NOUN
ftr-393	16	7	,	,	PUNCT
ftr-393	16	8	liquidations	liquidation	NOUN
ftr-393	16	9	,	,	PUNCT
ftr-393	16	10	and	and	CCONJ
ftr-393	16	11	mergers	merger	NOUN
ftr-393	16	12	....................................................................	....................................................................	PUNCT
ftr-393	17	1	481	481	NUM
ftr-393	17	2	e.	e.	PROPN
ftr-393	17	3	inside	inside	ADJ
ftr-393	17	4	basis	basis	NOUN
ftr-393	17	5	adjustments	adjustment	NOUN
ftr-393	17	6	.................................................	.................................................	PUNCT
ftr-393	18	1	481	481	NUM
ftr-393	18	2	f.	f.	PROPN
ftr-393	18	3	partnership	partnership	PROPN
ftr-393	18	4	audit	audit	NOUN
ftr-393	18	5	rules	rule	VERB
ftr-393	18	6	..................................................	..................................................	PUNCT
ftr-393	19	1	482	482	NUM
ftr-393	19	2	g.	g.	PROPN
ftr-393	19	3	miscellaneous	miscellaneous	NOUN
ftr-393	19	4	..................................................................	..................................................................	PUNCT
ftr-393	19	5	482	482	NUM
ftr-393	19	6	viii	viii	VERB
ftr-393	19	7	.	.	PUNCT
ftr-393	20	1	tax	tax	NOUN
ftr-393	20	2	shelters	shelter	NOUN
ftr-393	20	3	............................................................................	............................................................................	PUNCT
ftr-393	21	1	482	482	NUM
ftr-393	21	2	a.	a.	NOUN
ftr-393	21	3	tax	tax	NOUN
ftr-393	21	4	shelter	shelter	NOUN
ftr-393	21	5	cases	case	NOUN
ftr-393	21	6	............................................................	............................................................	PUNCT
ftr-393	21	7	482	482	NUM
ftr-393	21	8	b.	b.	PROPN
ftr-393	21	9	identified	identify	VERB
ftr-393	21	10	“	"	PUNCT
ftr-393	21	11	tax	tax	NOUN
ftr-393	21	12	avoidance	avoidance	NOUN
ftr-393	21	13	transactions	transaction	NOUN
ftr-393	21	14	”	"	PUNCT
ftr-393	21	15	.........................	.........................	PUNCT
ftr-393	21	16	493	493	NUM
ftr-393	21	17	c.	c.	NOUN
ftr-393	21	18	disclosure	disclosure	NOUN
ftr-393	21	19	and	and	CCONJ
ftr-393	21	20	settlement	settlement	NOUN
ftr-393	21	21	...............................................	...............................................	PUNCT
ftr-393	22	1	495	495	NUM
ftr-393	22	2	d.	d.	NOUN
ftr-393	22	3	tax	tax	NOUN
ftr-393	22	4	shelter	shelter	NOUN
ftr-393	22	5	penalties	penalty	NOUN
ftr-393	22	6	,	,	PUNCT
ftr-393	22	7	etc	etc	X
ftr-393	22	8	.	.	X
ftr-393	22	9	...............................................	...............................................	PUNCT
ftr-393	23	1	502	502	NUM
ftr-393	23	2	e.	e.	PROPN
ftr-393	23	3	tax	tax	PROPN
ftr-393	23	4	shelters	shelter	NOUN
ftr-393	23	5	miscellaneous	miscellaneous	ADJ
ftr-393	23	6	.............................................	.............................................	PUNCT
ftr-393	23	7	504	504	NUM
ftr-393	23	8	ix	ix	ADJ
ftr-393	23	9	.	.	PUNCT
ftr-393	24	1	exempt	exempt	ADJ
ftr-393	24	2	organizations	organization	NOUN
ftr-393	24	3	and	and	CCONJ
ftr-393	24	4	charitable	charitable	ADJ
ftr-393	24	5	giving	giving	NOUN
ftr-393	24	6	...............	...............	PUNCT
ftr-393	25	1	505	505	NUM
ftr-393	25	2	a.	a.	NOUN
ftr-393	25	3	exempt	exempt	ADJ
ftr-393	25	4	organizations	organization	NOUN
ftr-393	25	5	.....................................................	.....................................................	PUNCT
ftr-393	25	6	505	505	NUM
ftr-393	25	7	b.	b.	NOUN
ftr-393	25	8	charitable	charitable	ADJ
ftr-393	25	9	giving	giving	NOUN
ftr-393	25	10	...........................................................	...........................................................	PUNCT
ftr-393	25	11	507	507	NUM
ftr-393	25	12	x.	x.	NOUN
ftr-393	25	13	tax	tax	NOUN
ftr-393	25	14	procedure	procedure	NOUN
ftr-393	25	15	.........................................................................	.........................................................................	PUNCT
ftr-393	25	16	510	510	NUM
ftr-393	25	17	a.	a.	NOUN
ftr-393	25	18	interest	interest	NOUN
ftr-393	25	19	,	,	PUNCT
ftr-393	25	20	penalties	penalty	NOUN
ftr-393	25	21	and	and	CCONJ
ftr-393	25	22	prosecutions	prosecution	NOUN
ftr-393	25	23	...............................	...............................	PUNCT
ftr-393	25	24	510	510	NUM
ftr-393	25	25	b.	b.	PROPN
ftr-393	25	26	discovery	discovery	PROPN
ftr-393	25	27	:	:	PUNCT
ftr-393	25	28	summonses	summons	NOUN
ftr-393	25	29	and	and	CCONJ
ftr-393	25	30	foia	foia	PROPN
ftr-393	25	31	...................................	...................................	PUNCT
ftr-393	25	32	512	512	NUM
ftr-393	25	33	c.	c.	PROPN
ftr-393	25	34	litigation	litigation	NOUN
ftr-393	25	35	costs	cost	VERB
ftr-393	25	36	...............................................................	...............................................................	PUNCT
ftr-393	25	37	514	514	NUM
ftr-393	25	38	d.	d.	PROPN
ftr-393	25	39	statutory	statutory	PROPN
ftr-393	25	40	notice	notice	PROPN
ftr-393	25	41	...............................................................	...............................................................	PUNCT
ftr-393	25	42	514	514	NUM
ftr-393	25	43	e.	e.	PROPN
ftr-393	25	44	statute	statute	PROPN
ftr-393	25	45	of	of	ADP
ftr-393	25	46	limitations	limitation	NOUN
ftr-393	25	47	......................................................	......................................................	PUNCT
ftr-393	25	48	515	515	NUM
ftr-393	25	49	f.	f.	NOUN
ftr-393	25	50	liens	lien	NOUN
ftr-393	25	51	and	and	CCONJ
ftr-393	25	52	collections	collection	NOUN
ftr-393	25	53	......................................................	......................................................	PUNCT
ftr-393	25	54	515	515	NUM
ftr-393	25	55	g.	g.	NOUN
ftr-393	25	56	innocent	innocent	ADJ
ftr-393	25	57	spouse	spouse	NOUN
ftr-393	25	58	..............................................................	..............................................................	PUNCT
ftr-393	25	59	520	520	NUM
ftr-393	25	60	h.	h.	NOUN
ftr-393	25	61	miscellaneous	miscellaneous	NOUN
ftr-393	25	62	..................................................................	..................................................................	PUNCT
ftr-393	25	63	523	523	NUM
ftr-393	25	64	xi	xi	NOUN
ftr-393	25	65	.	.	PUNCT
ftr-393	25	66	withholding	withholding	NOUN
ftr-393	25	67	and	and	CCONJ
ftr-393	25	68	excise	excise	NOUN
ftr-393	25	69	taxes	taxis	NOUN
ftr-393	25	70	............................................	............................................	PUNCT
ftr-393	25	71	532	532	NUM
ftr-393	25	72	a.	a.	NOUN
ftr-393	25	73	employment	employment	NOUN
ftr-393	25	74	taxes	taxis	NOUN
ftr-393	25	75	..........................................................	..........................................................	PUNCT
ftr-393	25	76	532	532	NUM
ftr-393	25	77	b.	b.	NOUN
ftr-393	25	78	excise	excise	NOUN
ftr-393	25	79	taxes	taxis	NOUN
ftr-393	25	80	....................................................................	....................................................................	PUNCT
ftr-393	25	81	532	532	NUM
ftr-393	25	82	xii	xii	NOUN
ftr-393	25	83	.	.	PUNCT
ftr-393	25	84	tax	tax	NOUN
ftr-393	25	85	legislation	legislation	NOUN
ftr-393	25	86	.......................................................................	.......................................................................	PUNCT
ftr-393	25	87	534	534	NUM
ftr-393	25	88	a.	a.	NOUN
ftr-393	25	89	enacted	enact	VERB
ftr-393	25	90	...........................................................................	...........................................................................	PUNCT
ftr-393	25	91	534	534	NUM
ftr-393	25	92	b.	b.	PROPN
ftr-393	25	93	pending	pende	VERB
ftr-393	25	94	...........................................................................	...........................................................................	PUNCT
ftr-393	25	95	544	544	NUM
ftr-393	25	96	2007	2007	NUM
ftr-393	25	97	]	]	PUNCT
ftr-393	25	98	recent	recent	ADJ
ftr-393	25	99	developments	development	NOUN
ftr-393	25	100	in	in	ADP
ftr-393	25	101	federal	federal	ADJ
ftr-393	25	102	income	income	NOUN
ftr-393	25	103	taxation	taxation	NOUN
ftr-393	25	104	435	435	NUM
ftr-393	25	105	recent	recent	ADJ
ftr-393	25	106	developments	development	NOUN
ftr-393	25	107	in	in	ADP
ftr-393	25	108	federal	federal	ADJ
ftr-393	25	109	income	income	NOUN
ftr-393	25	110	taxation	taxation	NOUN
ftr-393	25	111	:	:	PUNCT
ftr-393	25	112	the	the	DET
ftr-393	25	113	year	year	NOUN
ftr-393	25	114	2006	2006	NUM
ftr-393	25	115	by	by	ADP
ftr-393	25	116	ira	ira	PROPN
ftr-393	25	117	b.	b.	PROPN
ftr-393	25	118	shepard	shepard	PROPN
ftr-393	25	119	martin	martin	PROPN
ftr-393	25	120	j.	j.	PROPN
ftr-393	25	121	mcmahon	mcmahon	PROPN
ftr-393	25	122	,	,	PUNCT
ftr-393	25	123	jr	jr	PROPN
ftr-393	25	124	.	.	PUNCT
ftr-393	26	1	this	this	DET
ftr-393	26	2	recent	recent	ADJ
ftr-393	26	3	developments	development	NOUN
ftr-393	26	4	outline	outline	NOUN
ftr-393	26	5	discusses	discuss	VERB
ftr-393	26	6	,	,	PUNCT
ftr-393	26	7	and	and	CCONJ
ftr-393	26	8	provides	provide	VERB
ftr-393	26	9	context	context	NOUN
ftr-393	26	10	to	to	PART
ftr-393	26	11	understand	understand	VERB
ftr-393	26	12	the	the	DET
ftr-393	26	13	significance	significance	NOUN
ftr-393	26	14	of	of	ADP
ftr-393	26	15	,	,	PUNCT
ftr-393	26	16	the	the	DET
ftr-393	26	17	most	most	ADV
ftr-393	26	18	important	important	ADJ
ftr-393	26	19	judicial	judicial	ADJ
ftr-393	26	20	decisions	decision	NOUN
ftr-393	26	21	and	and	CCONJ
ftr-393	26	22	administrative	administrative	ADJ
ftr-393	26	23	rulings	ruling	NOUN
ftr-393	26	24	and	and	CCONJ
ftr-393	26	25	regulations	regulation	NOUN
ftr-393	26	26	promulgated	promulgate	VERB
ftr-393	26	27	by	by	ADP
ftr-393	26	28	the	the	DET
ftr-393	26	29	internal	internal	ADJ
ftr-393	26	30	revenue	revenue	NOUN
ftr-393	26	31	service	service	NOUN
ftr-393	26	32	and	and	CCONJ
ftr-393	26	33	treasury	treasury	PROPN
ftr-393	26	34	department	department	PROPN
ftr-393	26	35	during	during	ADP
ftr-393	26	36	the	the	DET
ftr-393	26	37	most	most	ADV
ftr-393	26	38	recent	recent	ADJ
ftr-393	26	39	twelve	twelve	NUM
ftr-393	26	40	months	month	NOUN
ftr-393	26	41	—	—	PUNCT
ftr-393	26	42	and	and	CCONJ
ftr-393	26	43	sometimes	sometimes	ADV
ftr-393	26	44	a	a	DET
ftr-393	26	45	little	little	ADJ
ftr-393	26	46	farther	far	ADV
ftr-393	26	47	back	back	ADV
ftr-393	26	48	in	in	ADP
ftr-393	26	49	time	time	NOUN
ftr-393	26	50	if	if	SCONJ
ftr-393	26	51	we	we	PRON
ftr-393	26	52	find	find	VERB
ftr-393	26	53	the	the	DET
ftr-393	26	54	item	item	NOUN
ftr-393	26	55	particularly	particularly	ADV
ftr-393	26	56	humorous	humorous	ADJ
ftr-393	26	57	or	or	CCONJ
ftr-393	26	58	outrageous	outrageous	ADJ
ftr-393	26	59	.	.	PUNCT
ftr-393	27	1	most	most	ADJ
ftr-393	27	2	treasury	treasury	PROPN
ftr-393	27	3	regulations	regulation	NOUN
ftr-393	27	4	,	,	PUNCT
ftr-393	27	5	however	however	ADV
ftr-393	27	6	,	,	PUNCT
ftr-393	27	7	are	be	AUX
ftr-393	27	8	so	so	ADV
ftr-393	27	9	complex	complex	ADJ
ftr-393	27	10	that	that	SCONJ
ftr-393	27	11	they	they	PRON
ftr-393	27	12	can	can	AUX
ftr-393	27	13	not	not	PART
ftr-393	27	14	be	be	AUX
ftr-393	27	15	discussed	discuss	VERB
ftr-393	27	16	in	in	ADP
ftr-393	27	17	detail	detail	NOUN
ftr-393	27	18	and	and	CCONJ
ftr-393	27	19	,	,	PUNCT
ftr-393	27	20	anyway	anyway	ADV
ftr-393	27	21	,	,	PUNCT
ftr-393	27	22	only	only	ADV
ftr-393	27	23	a	a	DET
ftr-393	27	24	devout	devout	ADJ
ftr-393	27	25	masochist	masochist	NOUN
ftr-393	27	26	would	would	AUX
ftr-393	27	27	read	read	VERB
ftr-393	27	28	them	they	PRON
ftr-393	27	29	all	all	DET
ftr-393	27	30	the	the	DET
ftr-393	27	31	way	way	NOUN
ftr-393	27	32	through	through	ADV
ftr-393	27	33	;	;	PUNCT
ftr-393	27	34	just	just	ADV
ftr-393	27	35	the	the	DET
ftr-393	27	36	basic	basic	ADJ
ftr-393	27	37	topic	topic	NOUN
ftr-393	27	38	and	and	CCONJ
ftr-393	27	39	fundamental	fundamental	ADJ
ftr-393	27	40	principles	principle	NOUN
ftr-393	27	41	are	be	AUX
ftr-393	27	42	highlighted	highlight	VERB
ftr-393	27	43	.	.	PUNCT
ftr-393	28	1	amendments	amendment	NOUN
ftr-393	28	2	to	to	ADP
ftr-393	28	3	the	the	DET
ftr-393	28	4	internal	internal	PROPN
ftr-393	28	5	revenue	revenue	NOUN
ftr-393	28	6	code	code	NOUN
ftr-393	28	7	generally	generally	ADV
ftr-393	28	8	are	be	AUX
ftr-393	28	9	not	not	PART
ftr-393	28	10	discussed	discuss	VERB
ftr-393	28	11	except	except	SCONJ
ftr-393	28	12	to	to	ADP
ftr-393	28	13	the	the	DET
ftr-393	28	14	extent	extent	NOUN
ftr-393	28	15	that	that	SCONJ
ftr-393	28	16	(	(	PUNCT
ftr-393	28	17	1	1	X
ftr-393	28	18	)	)	PUNCT
ftr-393	28	19	they	they	PRON
ftr-393	28	20	are	be	AUX
ftr-393	28	21	of	of	ADP
ftr-393	28	22	major	major	ADJ
ftr-393	28	23	significance	significance	NOUN
ftr-393	28	24	,	,	PUNCT
ftr-393	28	25	(	(	PUNCT
ftr-393	28	26	2	2	X
ftr-393	28	27	)	)	PUNCT
ftr-393	28	28	they	they	PRON
ftr-393	28	29	have	have	AUX
ftr-393	28	30	led	lead	VERB
ftr-393	28	31	to	to	ADP
ftr-393	28	32	administrative	administrative	ADJ
ftr-393	28	33	rulings	ruling	NOUN
ftr-393	28	34	and	and	CCONJ
ftr-393	28	35	regulations	regulation	NOUN
ftr-393	28	36	,	,	PUNCT
ftr-393	28	37	(	(	PUNCT
ftr-393	28	38	3	3	X
ftr-393	28	39	)	)	PUNCT
ftr-393	28	40	they	they	PRON
ftr-393	28	41	have	have	AUX
ftr-393	28	42	affected	affect	VERB
ftr-393	28	43	previously	previously	ADV
ftr-393	28	44	issued	issue	VERB
ftr-393	28	45	rulings	ruling	NOUN
ftr-393	28	46	and	and	CCONJ
ftr-393	28	47	regulations	regulation	NOUN
ftr-393	28	48	otherwise	otherwise	ADV
ftr-393	28	49	covered	cover	VERB
ftr-393	28	50	by	by	ADP
ftr-393	28	51	the	the	DET
ftr-393	28	52	outline	outline	NOUN
ftr-393	28	53	,	,	PUNCT
ftr-393	28	54	or	or	CCONJ
ftr-393	28	55	(	(	PUNCT
ftr-393	28	56	4	4	X
ftr-393	28	57	)	)	PUNCT
ftr-393	28	58	they	they	PRON
ftr-393	28	59	provide	provide	VERB
ftr-393	28	60	marty	marty	PROPN
ftr-393	28	61	the	the	DET
ftr-393	28	62	opportunity	opportunity	NOUN
ftr-393	28	63	to	to	PART
ftr-393	28	64	mock	mock	VERB
ftr-393	28	65	our	our	PRON
ftr-393	28	66	elected	elect	VERB
ftr-393	28	67	representatives	representative	NOUN
ftr-393	28	68	.	.	PUNCT
ftr-393	29	1	the	the	DET
ftr-393	29	2	outline	outline	NOUN
ftr-393	29	3	focuses	focus	VERB
ftr-393	29	4	primarily	primarily	ADV
ftr-393	29	5	on	on	ADP
ftr-393	29	6	topics	topic	NOUN
ftr-393	29	7	of	of	ADP
ftr-393	29	8	broad	broad	ADJ
ftr-393	29	9	general	general	ADJ
ftr-393	29	10	interest	interest	NOUN
ftr-393	29	11	(	(	PUNCT
ftr-393	29	12	to	to	ADP
ftr-393	29	13	the	the	DET
ftr-393	29	14	two	two	NUM
ftr-393	29	15	of	of	ADP
ftr-393	29	16	us	we	PRON
ftr-393	29	17	,	,	PUNCT
ftr-393	29	18	at	at	ADP
ftr-393	29	19	least	least	ADJ
ftr-393	29	20	)	)	PUNCT
ftr-393	29	21	–	–	PUNCT
ftr-393	29	22	income	income	NOUN
ftr-393	29	23	tax	tax	NOUN
ftr-393	29	24	accounting	accounting	NOUN
ftr-393	29	25	rules	rule	NOUN
ftr-393	29	26	,	,	PUNCT
ftr-393	29	27	determination	determination	NOUN
ftr-393	29	28	of	of	ADP
ftr-393	29	29	gross	gross	ADJ
ftr-393	29	30	income	income	NOUN
ftr-393	29	31	,	,	PUNCT
ftr-393	29	32	allowable	allowable	ADJ
ftr-393	29	33	deductions	deduction	NOUN
ftr-393	29	34	,	,	PUNCT
ftr-393	29	35	treatment	treatment	NOUN
ftr-393	29	36	of	of	ADP
ftr-393	29	37	capital	capital	NOUN
ftr-393	29	38	gains	gain	NOUN
ftr-393	29	39	and	and	CCONJ
ftr-393	29	40	losses	loss	NOUN
ftr-393	29	41	,	,	PUNCT
ftr-393	29	42	corporate	corporate	ADJ
ftr-393	29	43	and	and	CCONJ
ftr-393	29	44	partnership	partnership	NOUN
ftr-393	29	45	taxation	taxation	NOUN
ftr-393	29	46	,	,	PUNCT
ftr-393	29	47	exempt	exempt	ADJ
ftr-393	29	48	organizations	organization	NOUN
ftr-393	29	49	,	,	PUNCT
ftr-393	29	50	and	and	CCONJ
ftr-393	29	51	procedure	procedure	NOUN
ftr-393	29	52	and	and	CCONJ
ftr-393	29	53	penalties	penalty	NOUN
ftr-393	29	54	.	.	PUNCT
ftr-393	30	1	it	it	PRON
ftr-393	30	2	deals	deal	VERB
ftr-393	30	3	summarily	summarily	ADV
ftr-393	30	4	with	with	ADP
ftr-393	30	5	qualified	qualified	ADJ
ftr-393	30	6	pension	pension	NOUN
ftr-393	30	7	and	and	CCONJ
ftr-393	30	8	profit	profit	NOUN
ftr-393	30	9	sharing	sharing	NOUN
ftr-393	30	10	plans	plan	NOUN
ftr-393	30	11	,	,	PUNCT
ftr-393	30	12	and	and	CCONJ
ftr-393	30	13	generally	generally	ADV
ftr-393	30	14	does	do	AUX
ftr-393	30	15	not	not	PART
ftr-393	30	16	deal	deal	VERB
ftr-393	30	17	with	with	ADP
ftr-393	30	18	international	international	ADJ
ftr-393	30	19	taxation	taxation	NOUN
ftr-393	30	20	or	or	CCONJ
ftr-393	30	21	specialized	specialized	ADJ
ftr-393	30	22	industries	industry	NOUN
ftr-393	30	23	,	,	PUNCT
ftr-393	30	24	such	such	ADJ
ftr-393	30	25	as	as	ADP
ftr-393	30	26	banking	banking	NOUN
ftr-393	30	27	,	,	PUNCT
ftr-393	30	28	insurance	insurance	NOUN
ftr-393	30	29	,	,	PUNCT
ftr-393	30	30	and	and	CCONJ
ftr-393	30	31	financial	financial	ADJ
ftr-393	30	32	services	service	NOUN
ftr-393	30	33	.	.	PUNCT
ftr-393	31	1	please	please	INTJ
ftr-393	31	2	read	read	VERB
ftr-393	31	3	this	this	DET
ftr-393	31	4	outline	outline	NOUN
ftr-393	31	5	at	at	ADP
ftr-393	31	6	your	your	PRON
ftr-393	31	7	own	own	ADJ
ftr-393	31	8	risk	risk	NOUN
ftr-393	31	9	;	;	PUNCT
ftr-393	31	10	we	we	PRON
ftr-393	31	11	take	take	VERB
ftr-393	31	12	no	no	DET
ftr-393	31	13	responsibility	responsibility	NOUN
ftr-393	31	14	for	for	ADP
ftr-393	31	15	any	any	DET
ftr-393	31	16	misinformation	misinformation	NOUN
ftr-393	31	17	in	in	ADP
ftr-393	31	18	it	it	PRON
ftr-393	31	19	,	,	PUNCT
ftr-393	31	20	whether	whether	SCONJ
ftr-393	31	21	occasioned	occasion	VERB
ftr-393	31	22	by	by	ADP
ftr-393	31	23	our	our	PRON
ftr-393	31	24	advancing	advance	VERB
ftr-393	31	25	ages	age	NOUN
ftr-393	31	26	or	or	CCONJ
ftr-393	31	27	our	our	PRON
ftr-393	31	28	increasing	increase	VERB
ftr-393	31	29	indifference	indifference	NOUN
ftr-393	31	30	as	as	ADP
ftr-393	31	31	to	to	ADP
ftr-393	31	32	whether	whether	SCONJ
ftr-393	31	33	we	we	PRON
ftr-393	31	34	get	get	VERB
ftr-393	31	35	any	any	DET
ftr-393	31	36	particular	particular	ADJ
ftr-393	31	37	item	item	NOUN
ftr-393	31	38	right	right	ADJ
ftr-393	31	39	.	.	PUNCT
ftr-393	32	1	any	any	DET
ftr-393	32	2	mistakes	mistake	NOUN
ftr-393	32	3	in	in	ADP
ftr-393	32	4	this	this	DET
ftr-393	32	5	outline	outline	NOUN
ftr-393	32	6	are	be	AUX
ftr-393	32	7	marty	marty	PROPN
ftr-393	32	8	’s	’s	PART
ftr-393	32	9	responsibility	responsibility	NOUN
ftr-393	32	10	;	;	PUNCT
ftr-393	32	11	any	any	DET
ftr-393	32	12	political	political	ADJ
ftr-393	32	13	bias	bias	NOUN
ftr-393	32	14	or	or	CCONJ
ftr-393	32	15	offensive	offensive	ADJ
ftr-393	32	16	language	language	NOUN
ftr-393	32	17	is	be	AUX
ftr-393	32	18	ira	ira	PROPN
ftr-393	32	19	’s	’s	PART
ftr-393	32	20	.	.	PUNCT
ftr-393	33	1	i.	i.	PROPN
ftr-393	33	2	accounting	accounting	PROPN
ftr-393	33	3	a.	a.	PROPN
ftr-393	33	4	accounting	accounting	NOUN
ftr-393	33	5	methods	method	NOUN
ftr-393	33	6	1	1	NUM
ftr-393	33	7	.	.	PUNCT
ftr-393	33	8	tax	tax	NOUN
ftr-393	33	9	court	court	NOUN
ftr-393	33	10	rules	rule	VERB
ftr-393	33	11	that	that	SCONJ
ftr-393	33	12	trader	trader	NOUN
ftr-393	33	13	in	in	ADP
ftr-393	33	14	securities	security	NOUN
ftr-393	33	15	failed	fail	VERB
ftr-393	33	16	to	to	PART
ftr-393	33	17	make	make	VERB
ftr-393	33	18	timely	timely	ADJ
ftr-393	33	19	mark	mark	NOUN
ftr-393	33	20	-	-	PUNCT
ftr-393	33	21	to	to	ADP
ftr-393	33	22	-	-	PUNCT
ftr-393	33	23	market	market	NOUN
ftr-393	33	24	election	election	NOUN
ftr-393	33	25	.	.	PUNCT
ftr-393	34	1	lehrer	lehrer	PROPN
ftr-393	34	2	v.	v.	PROPN
ftr-393	34	3	commissioner	commissioner	PROPN
ftr-393	34	4	,	,	PUNCT
ftr-393	34	5	t.c	t.c	PROPN
ftr-393	34	6	.	.	PROPN
ftr-393	34	7	memo	memo	NOUN
ftr-393	34	8	.	.	PUNCT
ftr-393	35	1	2005	2005	NUM
ftr-393	35	2	-	-	SYM
ftr-393	35	3	167	167	NUM
ftr-393	35	4	(	(	PUNCT
ftr-393	35	5	7/11/05	7/11/05	NUM
ftr-393	35	6	)	)	PUNCT
ftr-393	35	7	.	.	PUNCT
ftr-393	36	1	the	the	DET
ftr-393	36	2	taxpayers	taxpayer	NOUN
ftr-393	36	3	(	(	PUNCT
ftr-393	36	4	in	in	ADP
ftr-393	36	5	an	an	DET
ftr-393	36	6	amended	amend	VERB
ftr-393	36	7	petition	petition	NOUN
ftr-393	36	8	to	to	ADP
ftr-393	36	9	the	the	DET
ftr-393	36	10	tax	tax	NOUN
ftr-393	36	11	court	court	NOUN
ftr-393	36	12	)	)	PUNCT
ftr-393	36	13	sought	seek	VERB
ftr-393	36	14	to	to	PART
ftr-393	36	15	make	make	VERB
ftr-393	36	16	an	an	DET
ftr-393	36	17	election	election	NOUN
ftr-393	36	18	under	under	ADP
ftr-393	36	19	§	§	PROPN
ftr-393	36	20	475(f	475(f	PROPN
ftr-393	36	21	)	)	PUNCT
ftr-393	36	22	to	to	PART
ftr-393	36	23	treat	treat	VERB
ftr-393	36	24	stock	stock	NOUN
ftr-393	36	25	trading	trading	NOUN
ftr-393	36	26	losses	loss	NOUN
ftr-393	36	27	as	as	ADP
ftr-393	36	28	ordinary	ordinary	ADJ
ftr-393	36	29	losses	loss	NOUN
ftr-393	36	30	instead	instead	ADV
ftr-393	36	31	of	of	ADP
ftr-393	36	32	capital	capital	NOUN
ftr-393	36	33	losses	loss	NOUN
ftr-393	36	34	,	,	PUNCT
ftr-393	36	35	which	which	PRON
ftr-393	36	36	would	would	AUX
ftr-393	36	37	have	have	AUX
ftr-393	36	38	substantially	substantially	ADV
ftr-393	36	39	reduced	reduce	VERB
ftr-393	36	40	the	the	DET
ftr-393	36	41	irs	irs	PROPN
ftr-393	36	42	’s	’s	PART
ftr-393	36	43	assessments	assessment	NOUN
ftr-393	36	44	for	for	ADP
ftr-393	36	45	the	the	DET
ftr-393	36	46	three	three	NUM
ftr-393	36	47	years	year	NOUN
ftr-393	36	48	involved	involve	VERB
ftr-393	36	49	.	.	PUNCT
ftr-393	37	1	the	the	DET
ftr-393	37	2	436	436	NUM
ftr-393	37	3	florida	florida	PROPN
ftr-393	37	4	tax	tax	NOUN
ftr-393	37	5	review	review	NOUN
ftr-393	37	6	[	[	X
ftr-393	37	7	vol	vol	NOUN
ftr-393	37	8	.	.	PUNCT
ftr-393	37	9	8	8	NUM
ftr-393	37	10	:	:	PUNCT
ftr-393	37	11	si	si	PROPN
ftr-393	37	12	irs	irs	PROPN
ftr-393	37	13	argued	argue	VERB
ftr-393	37	14	that	that	SCONJ
ftr-393	37	15	even	even	ADV
ftr-393	37	16	if	if	SCONJ
ftr-393	37	17	mr	mr	PROPN
ftr-393	37	18	.	.	PROPN
ftr-393	37	19	lehrer	lehrer	PROPN
ftr-393	37	20	was	be	AUX
ftr-393	37	21	a	a	DET
ftr-393	37	22	“	"	PUNCT
ftr-393	37	23	trader	trader	NOUN
ftr-393	37	24	in	in	ADP
ftr-393	37	25	securities	security	NOUN
ftr-393	37	26	”	"	PUNCT
ftr-393	37	27	during	during	ADP
ftr-393	37	28	the	the	DET
ftr-393	37	29	years	year	NOUN
ftr-393	37	30	in	in	ADP
ftr-393	37	31	issue	issue	NOUN
ftr-393	37	32	,	,	PUNCT
ftr-393	37	33	he	he	PRON
ftr-393	37	34	failed	fail	VERB
ftr-393	37	35	to	to	PART
ftr-393	37	36	make	make	VERB
ftr-393	37	37	an	an	DET
ftr-393	37	38	effective	effective	ADJ
ftr-393	37	39	mark	mark	NOUN
ftr-393	37	40	-	-	PUNCT
ftr-393	37	41	to	to	ADP
ftr-393	37	42	-	-	PUNCT
ftr-393	37	43	market	market	NOUN
ftr-393	37	44	election	election	NOUN
ftr-393	37	45	under	under	ADP
ftr-393	37	46	§	§	PROPN
ftr-393	37	47	475(f	475(f	PROPN
ftr-393	37	48	)	)	PUNCT
ftr-393	37	49	pursuant	pursuant	ADJ
ftr-393	37	50	to	to	PART
ftr-393	37	51	rev	rev	PROPN
ftr-393	37	52	.	.	PROPN
ftr-393	37	53	proc	proc	PROPN
ftr-393	37	54	.	.	PUNCT
ftr-393	38	1	99	99	NUM
ftr-393	38	2	-	-	SYM
ftr-393	38	3	17	17	NUM
ftr-393	38	4	,	,	PUNCT
ftr-393	38	5	1999	1999	NUM
ftr-393	38	6	-	-	SYM
ftr-393	38	7	1	1	NUM
ftr-393	38	8	c.b	c.b	PROPN
ftr-393	38	9	.	.	PROPN
ftr-393	38	10	503	503	NUM
ftr-393	38	11	,	,	PUNCT
ftr-393	38	12	and	and	CCONJ
ftr-393	38	13	moved	move	VERB
ftr-393	38	14	for	for	ADP
ftr-393	38	15	summary	summary	NOUN
ftr-393	38	16	judgment	judgment	NOUN
ftr-393	38	17	.	.	PUNCT
ftr-393	39	1	the	the	DET
ftr-393	39	2	lehrers	lehrer	NOUN
ftr-393	39	3	conceded	concede	VERB
ftr-393	39	4	that	that	SCONJ
ftr-393	39	5	they	they	PRON
ftr-393	39	6	did	do	AUX
ftr-393	39	7	not	not	PART
ftr-393	39	8	make	make	VERB
ftr-393	39	9	a	a	DET
ftr-393	39	10	mark	mark	NOUN
ftr-393	39	11	-	-	PUNCT
ftr-393	39	12	tomarket	tomarket	NOUN
ftr-393	39	13	election	election	NOUN
ftr-393	39	14	on	on	ADP
ftr-393	39	15	their	their	PRON
ftr-393	39	16	tax	tax	NOUN
ftr-393	39	17	returns	return	NOUN
ftr-393	39	18	but	but	CCONJ
ftr-393	39	19	argued	argue	VERB
ftr-393	39	20	that	that	SCONJ
ftr-393	39	21	an	an	DET
ftr-393	39	22	effective	effective	ADJ
ftr-393	39	23	mark	mark	NOUN
ftr-393	39	24	-	-	PUNCT
ftr-393	39	25	tomarket	tomarket	NOUN
ftr-393	39	26	election	election	NOUN
ftr-393	39	27	was	be	AUX
ftr-393	39	28	made	make	VERB
ftr-393	39	29	on	on	ADP
ftr-393	39	30	their	their	PRON
ftr-393	39	31	first	first	ADJ
ftr-393	39	32	amendment	amendment	NOUN
ftr-393	39	33	to	to	PART
ftr-393	39	34	petition	petition	VERB
ftr-393	39	35	the	the	DET
ftr-393	39	36	tax	tax	NOUN
ftr-393	39	37	court	court	NOUN
ftr-393	39	38	.	.	PUNCT
ftr-393	40	1	further	far	ADV
ftr-393	40	2	,	,	PUNCT
ftr-393	40	3	the	the	DET
ftr-393	40	4	lehrers	lehrer	NOUN
ftr-393	40	5	argued	argue	VERB
ftr-393	40	6	that	that	SCONJ
ftr-393	40	7	rev	rev	VERB
ftr-393	40	8	.	.	PROPN
ftr-393	40	9	proc	proc	PROPN
ftr-393	40	10	.	.	PUNCT
ftr-393	41	1	99	99	NUM
ftr-393	41	2	-	-	SYM
ftr-393	41	3	17	17	NUM
ftr-393	41	4	lacks	lack	VERB
ftr-393	41	5	“	"	PUNCT
ftr-393	41	6	precedential	precedential	ADJ
ftr-393	41	7	value	value	NOUN
ftr-393	41	8	as	as	SCONJ
ftr-393	41	9	it	it	PRON
ftr-393	41	10	simply	simply	ADV
ftr-393	41	11	announces	announce	VERB
ftr-393	41	12	the	the	DET
ftr-393	41	13	service	service	NOUN
ftr-393	41	14	’s	’s	PART
ftr-393	41	15	position	position	NOUN
ftr-393	41	16	.	.	PUNCT
ftr-393	41	17	”	"	PUNCT
ftr-393	42	1	•	•	ADP
ftr-393	42	2	the	the	DET
ftr-393	42	3	tax	tax	NOUN
ftr-393	42	4	court	court	NOUN
ftr-393	42	5	further	far	ADV
ftr-393	42	6	stated	state	VERB
ftr-393	42	7	:	:	PUNCT
ftr-393	42	8	a	a	DET
ftr-393	42	9	taxpayer	taxpayer	NOUN
ftr-393	42	10	engaged	engage	VERB
ftr-393	42	11	in	in	ADP
ftr-393	42	12	a	a	DET
ftr-393	42	13	trade	trade	NOUN
ftr-393	42	14	or	or	CCONJ
ftr-393	42	15	business	business	NOUN
ftr-393	42	16	as	as	SCONJ
ftr-393	42	17	a	a	DET
ftr-393	42	18	trader	trader	NOUN
ftr-393	42	19	in	in	ADP
ftr-393	42	20	securities	security	NOUN
ftr-393	42	21	is	be	AUX
ftr-393	42	22	eligible	eligible	ADJ
ftr-393	42	23	to	to	PART
ftr-393	42	24	elect	elect	VERB
ftr-393	42	25	to	to	PART
ftr-393	42	26	recognize	recognize	VERB
ftr-393	42	27	gain	gain	NOUN
ftr-393	42	28	or	or	CCONJ
ftr-393	42	29	loss	loss	NOUN
ftr-393	42	30	on	on	ADP
ftr-393	42	31	any	any	DET
ftr-393	42	32	security	security	NOUN
ftr-393	42	33	held	hold	VERB
ftr-393	42	34	in	in	ADP
ftr-393	42	35	connection	connection	NOUN
ftr-393	42	36	with	with	ADP
ftr-393	42	37	his	his	PRON
ftr-393	42	38	trade	trade	NOUN
ftr-393	42	39	or	or	CCONJ
ftr-393	42	40	business	business	NOUN
ftr-393	42	41	at	at	ADP
ftr-393	42	42	the	the	DET
ftr-393	42	43	close	close	NOUN
ftr-393	42	44	of	of	ADP
ftr-393	42	45	the	the	DET
ftr-393	42	46	taxable	taxable	ADJ
ftr-393	42	47	year	year	NOUN
ftr-393	42	48	as	as	SCONJ
ftr-393	42	49	if	if	SCONJ
ftr-393	42	50	the	the	DET
ftr-393	42	51	security	security	NOUN
ftr-393	42	52	were	be	AUX
ftr-393	42	53	sold	sell	VERB
ftr-393	42	54	for	for	ADP
ftr-393	42	55	its	its	PRON
ftr-393	42	56	fair	fair	ADJ
ftr-393	42	57	market	market	NOUN
ftr-393	42	58	value	value	NOUN
ftr-393	42	59	at	at	ADP
ftr-393	42	60	year	year	NOUN
ftr-393	42	61	end	end	NOUN
ftr-393	42	62	.	.	PUNCT
ftr-393	43	1	sec	sec	PROPN
ftr-393	43	2	.	.	PROPN
ftr-393	43	3	475(f)(1)(a)(i	475(f)(1)(a)(i	NUM
ftr-393	43	4	)	)	PUNCT
ftr-393	43	5	;	;	PUNCT
ftr-393	43	6	see	see	VERB
ftr-393	43	7	chen	chen	PROPN
ftr-393	43	8	v.	v.	PROPN
ftr-393	43	9	commissioner	commissioner	PROPN
ftr-393	43	10	,	,	PUNCT
ftr-393	43	11	t.c	t.c	PROPN
ftr-393	43	12	.	.	PROPN
ftr-393	43	13	memo	memo	NOUN
ftr-393	43	14	.	.	PUNCT
ftr-393	44	1	2004	2004	NUM
ftr-393	44	2	-	-	SYM
ftr-393	44	3	132	132	NUM
ftr-393	44	4	.	.	PUNCT
ftr-393	45	1	in	in	ADP
ftr-393	45	2	general	general	ADJ
ftr-393	45	3	,	,	PUNCT
ftr-393	45	4	any	any	DET
ftr-393	45	5	gains	gain	NOUN
ftr-393	45	6	or	or	CCONJ
ftr-393	45	7	losses	loss	NOUN
ftr-393	45	8	resulting	result	VERB
ftr-393	45	9	from	from	ADP
ftr-393	45	10	the	the	DET
ftr-393	45	11	mark	mark	NOUN
ftr-393	45	12	-	-	PUNCT
ftr-393	45	13	to	to	ADP
ftr-393	45	14	-	-	PUNCT
ftr-393	45	15	market	market	NOUN
ftr-393	45	16	election	election	NOUN
ftr-393	45	17	shall	shall	AUX
ftr-393	45	18	be	be	AUX
ftr-393	45	19	treated	treat	VERB
ftr-393	45	20	as	as	ADP
ftr-393	45	21	ordinary	ordinary	ADJ
ftr-393	45	22	income	income	NOUN
ftr-393	45	23	or	or	CCONJ
ftr-393	45	24	loss	loss	NOUN
ftr-393	45	25	.	.	PUNCT
ftr-393	46	1	sec	sec	PROPN
ftr-393	46	2	.	.	PUNCT
ftr-393	47	1	475(d)(3)(a	475(d)(3)(a	NUM
ftr-393	47	2	)	)	PUNCT
ftr-393	47	3	,	,	PUNCT
ftr-393	47	4	(	(	PUNCT
ftr-393	47	5	f)(1)(d	f)(1)(d	NUM
ftr-393	47	6	)	)	PUNCT
ftr-393	47	7	.	.	PUNCT
ftr-393	48	1	if	if	SCONJ
ftr-393	48	2	a	a	DET
ftr-393	48	3	taxpayer	taxpayer	NOUN
ftr-393	48	4	is	be	AUX
ftr-393	48	5	in	in	ADP
ftr-393	48	6	the	the	DET
ftr-393	48	7	business	business	NOUN
ftr-393	48	8	as	as	ADP
ftr-393	48	9	a	a	DET
ftr-393	48	10	trader	trader	NOUN
ftr-393	48	11	in	in	ADP
ftr-393	48	12	securities	security	NOUN
ftr-393	48	13	and	and	CCONJ
ftr-393	48	14	made	make	VERB
ftr-393	48	15	a	a	DET
ftr-393	48	16	mark	mark	VERB
ftr-393	48	17	-	-	PUNCT
ftr-393	48	18	to	to	ADP
ftr-393	48	19	-	-	PUNCT
ftr-393	48	20	market	market	NOUN
ftr-393	48	21	election	election	NOUN
ftr-393	48	22	with	with	ADP
ftr-393	48	23	respect	respect	NOUN
ftr-393	48	24	to	to	ADP
ftr-393	48	25	sales	sale	NOUN
ftr-393	48	26	of	of	ADP
ftr-393	48	27	securities	security	NOUN
ftr-393	48	28	held	hold	VERB
ftr-393	48	29	in	in	ADP
ftr-393	48	30	connection	connection	NOUN
ftr-393	48	31	with	with	ADP
ftr-393	48	32	his	his	PRON
ftr-393	48	33	business	business	NOUN
ftr-393	48	34	,	,	PUNCT
ftr-393	48	35	his	his	PRON
ftr-393	48	36	net	net	ADJ
ftr-393	48	37	loss	loss	NOUN
ftr-393	48	38	from	from	ADP
ftr-393	48	39	that	that	DET
ftr-393	48	40	business	business	NOUN
ftr-393	48	41	would	would	AUX
ftr-393	48	42	be	be	AUX
ftr-393	48	43	an	an	DET
ftr-393	48	44	ordinary	ordinary	ADJ
ftr-393	48	45	loss	loss	NOUN
ftr-393	48	46	,	,	PUNCT
ftr-393	48	47	deductible	deductible	ADJ
ftr-393	48	48	in	in	ADP
ftr-393	48	49	full	full	ADJ
ftr-393	48	50	under	under	ADP
ftr-393	48	51	section	section	NOUN
ftr-393	48	52	165	165	NUM
ftr-393	48	53	;	;	PUNCT
ftr-393	48	54	if	if	SCONJ
ftr-393	48	55	the	the	DET
ftr-393	48	56	mark	mark	NOUN
ftr-393	48	57	-	-	PUNCT
ftr-393	48	58	to	to	ADP
ftr-393	48	59	-	-	PUNCT
ftr-393	48	60	market	market	NOUN
ftr-393	48	61	election	election	NOUN
ftr-393	48	62	is	be	AUX
ftr-393	48	63	not	not	PART
ftr-393	48	64	made	make	VERB
ftr-393	48	65	,	,	PUNCT
ftr-393	48	66	the	the	DET
ftr-393	48	67	net	net	ADJ
ftr-393	48	68	loss	loss	NOUN
ftr-393	48	69	would	would	AUX
ftr-393	48	70	be	be	AUX
ftr-393	48	71	a	a	DET
ftr-393	48	72	capital	capital	NOUN
ftr-393	48	73	loss	loss	NOUN
ftr-393	48	74	deductible	deductible	ADJ
ftr-393	48	75	only	only	ADV
ftr-393	48	76	to	to	ADP
ftr-393	48	77	the	the	DET
ftr-393	48	78	extent	extent	NOUN
ftr-393	48	79	of	of	ADP
ftr-393	48	80	any	any	DET
ftr-393	48	81	capital	capital	NOUN
ftr-393	48	82	gains	gain	NOUN
ftr-393	48	83	plus	plus	CCONJ
ftr-393	48	84	$	$	SYM
ftr-393	48	85	3,000	3,000	NUM
ftr-393	48	86	.	.	PUNCT
ftr-393	49	1	see	see	VERB
ftr-393	49	2	secs	sec	NOUN
ftr-393	49	3	.	.	PUNCT
ftr-393	49	4	165(a	165(a	NUM
ftr-393	49	5	)	)	PUNCT
ftr-393	49	6	,	,	PUNCT
ftr-393	49	7	(	(	PUNCT
ftr-393	50	1	c	c	NOUN
ftr-393	50	2	)	)	PUNCT
ftr-393	50	3	,	,	PUNCT
ftr-393	50	4	(	(	PUNCT
ftr-393	50	5	f	f	X
ftr-393	50	6	)	)	PUNCT
ftr-393	50	7	,	,	PUNCT
ftr-393	50	8	1211(b)(1	1211(b)(1	NUM
ftr-393	50	9	)	)	PUNCT
ftr-393	50	10	;	;	PUNCT
ftr-393	50	11	chen	chen	PROPN
ftr-393	50	12	v.	v.	PROPN
ftr-393	50	13	commissioner	commissioner	PROPN
ftr-393	50	14	,	,	PUNCT
ftr-393	50	15	supra	supra	PROPN
ftr-393	50	16	.	.	PUNCT
ftr-393	51	1	in	in	ADP
ftr-393	51	2	chen	chen	PROPN
ftr-393	51	3	,	,	PUNCT
ftr-393	51	4	we	we	PRON
ftr-393	51	5	held	hold	VERB
ftr-393	51	6	that	that	SCONJ
ftr-393	51	7	the	the	DET
ftr-393	51	8	taxpayer	taxpayer	NOUN
ftr-393	51	9	was	be	AUX
ftr-393	51	10	not	not	PART
ftr-393	51	11	a	a	DET
ftr-393	51	12	‘	'	PUNCT
ftr-393	51	13	trader	trader	NOUN
ftr-393	51	14	in	in	ADP
ftr-393	51	15	securities	security	NOUN
ftr-393	51	16	’	'	PUNCT
ftr-393	51	17	for	for	ADP
ftr-393	51	18	the	the	DET
ftr-393	51	19	relevant	relevant	ADJ
ftr-393	51	20	year	year	NOUN
ftr-393	51	21	for	for	ADP
ftr-393	51	22	purposes	purpose	NOUN
ftr-393	51	23	of	of	ADP
ftr-393	51	24	section	section	NOUN
ftr-393	51	25	475(f	475(f	PROPN
ftr-393	51	26	)	)	PUNCT
ftr-393	51	27	and	and	CCONJ
ftr-393	51	28	,	,	PUNCT
ftr-393	51	29	therefore	therefore	ADV
ftr-393	51	30	,	,	PUNCT
ftr-393	51	31	did	do	AUX
ftr-393	51	32	not	not	PART
ftr-393	51	33	address	address	VERB
ftr-393	51	34	the	the	DET
ftr-393	51	35	taxpayer	taxpayer	NOUN
ftr-393	51	36	’s	’s	PART
ftr-393	51	37	argument	argument	NOUN
ftr-393	51	38	regarding	regard	VERB
ftr-393	51	39	whether	whether	SCONJ
ftr-393	51	40	he	he	PRON
ftr-393	51	41	should	should	AUX
ftr-393	51	42	be	be	AUX
ftr-393	51	43	permitted	permit	VERB
ftr-393	51	44	to	to	PART
ftr-393	51	45	make	make	VERB
ftr-393	51	46	an	an	DET
ftr-393	51	47	untimely	untimely	ADJ
ftr-393	51	48	,	,	PUNCT
ftr-393	51	49	retroactive	retroactive	ADJ
ftr-393	51	50	mark	mark	NOUN
ftr-393	51	51	-	-	PUNCT
ftr-393	51	52	to	to	ADP
ftr-393	51	53	-	-	PUNCT
ftr-393	51	54	market	market	NOUN
ftr-393	51	55	election	election	NOUN
ftr-393	51	56	because	because	SCONJ
ftr-393	51	57	section	section	NOUN
ftr-393	51	58	475(f	475(f	PROPN
ftr-393	51	59	)	)	PUNCT
ftr-393	51	60	was	be	AUX
ftr-393	51	61	not	not	PART
ftr-393	51	62	available	available	ADJ
ftr-393	51	63	to	to	ADP
ftr-393	51	64	him	he	PRON
ftr-393	51	65	.	.	PUNCT
ftr-393	52	1	as	as	ADP
ftr-393	52	2	a	a	DET
ftr-393	52	3	result	result	NOUN
ftr-393	52	4	,	,	PUNCT
ftr-393	52	5	we	we	PRON
ftr-393	52	6	are	be	AUX
ftr-393	52	7	presented	present	VERB
ftr-393	52	8	with	with	ADP
ftr-393	52	9	a	a	DET
ftr-393	52	10	novel	novel	ADJ
ftr-393	52	11	issue	issue	NOUN
ftr-393	52	12	:	:	PUNCT
ftr-393	52	13	whether	whether	SCONJ
ftr-393	52	14	an	an	DET
ftr-393	52	15	allegation	allegation	NOUN
ftr-393	52	16	contained	contain	VERB
ftr-393	52	17	in	in	ADP
ftr-393	52	18	an	an	DET
ftr-393	52	19	amendment	amendment	NOUN
ftr-393	52	20	to	to	PART
ftr-393	52	21	petition	petition	VERB
ftr-393	52	22	qualifies	qualifie	NOUN
ftr-393	52	23	as	as	ADP
ftr-393	52	24	an	an	DET
ftr-393	52	25	effective	effective	ADJ
ftr-393	52	26	mark	mark	NOUN
ftr-393	52	27	-	-	PUNCT
ftr-393	52	28	to	to	ADP
ftr-393	52	29	-	-	PUNCT
ftr-393	52	30	market	market	NOUN
ftr-393	52	31	election	election	NOUN
ftr-393	52	32	.	.	PUNCT
ftr-393	53	1	the	the	DET
ftr-393	53	2	statute	statute	NOUN
ftr-393	53	3	and	and	CCONJ
ftr-393	53	4	regulations	regulation	NOUN
ftr-393	53	5	do	do	AUX
ftr-393	53	6	not	not	PART
ftr-393	53	7	provide	provide	VERB
ftr-393	53	8	procedures	procedure	NOUN
ftr-393	53	9	that	that	PRON
ftr-393	53	10	specify	specify	VERB
ftr-393	53	11	the	the	DET
ftr-393	53	12	time	time	NOUN
ftr-393	53	13	and	and	CCONJ
ftr-393	53	14	manner	manner	NOUN
ftr-393	53	15	to	to	PART
ftr-393	53	16	make	make	VERB
ftr-393	53	17	a	a	DET
ftr-393	53	18	mark	mark	VERB
ftr-393	53	19	-	-	PUNCT
ftr-393	53	20	to	to	ADP
ftr-393	53	21	-	-	PUNCT
ftr-393	53	22	market	market	NOUN
ftr-393	53	23	election	election	NOUN
ftr-393	53	24	.	.	PUNCT
ftr-393	54	1	*	*	PUNCT
ftr-393	54	2	*	*	PUNCT
ftr-393	54	3	*	*	PUNCT
ftr-393	54	4	the	the	DET
ftr-393	54	5	legislative	legislative	ADJ
ftr-393	54	6	history	history	NOUN
ftr-393	54	7	states	state	VERB
ftr-393	54	8	that	that	SCONJ
ftr-393	54	9	‘	'	PUNCT
ftr-393	54	10	the	the	DET
ftr-393	54	11	election	election	NOUN
ftr-393	54	12	will	will	AUX
ftr-393	54	13	be	be	AUX
ftr-393	54	14	made	make	VERB
ftr-393	54	15	in	in	ADP
ftr-393	54	16	the	the	DET
ftr-393	54	17	time	time	NOUN
ftr-393	54	18	and	and	CCONJ
ftr-393	54	19	manner	manner	NOUN
ftr-393	54	20	prescribed	prescribe	VERB
ftr-393	54	21	by	by	ADP
ftr-393	54	22	the	the	DET
ftr-393	54	23	secretary	secretary	PROPN
ftr-393	54	24	of	of	ADP
ftr-393	54	25	the	the	DET
ftr-393	54	26	treasury	treasury	NOUN
ftr-393	54	27	and	and	CCONJ
ftr-393	54	28	will	will	AUX
ftr-393	54	29	be	be	AUX
ftr-393	54	30	effective	effective	ADJ
ftr-393	54	31	for	for	ADP
ftr-393	54	32	the	the	DET
ftr-393	54	33	taxable	taxable	ADJ
ftr-393	54	34	year	year	NOUN
ftr-393	54	35	for	for	ADP
ftr-393	54	36	which	which	PRON
ftr-393	54	37	it	it	PRON
ftr-393	54	38	is	be	AUX
ftr-393	54	39	made	make	VERB
ftr-393	54	40	and	and	CCONJ
ftr-393	54	41	all	all	DET
ftr-393	54	42	subsequent	subsequent	ADJ
ftr-393	54	43	taxable	taxable	ADJ
ftr-393	54	44	years	year	NOUN
ftr-393	54	45	,	,	PUNCT
ftr-393	54	46	unless	unless	SCONJ
ftr-393	54	47	revoked	revoke	VERB
ftr-393	54	48	with	with	ADP
ftr-393	54	49	the	the	DET
ftr-393	54	50	consent	consent	NOUN
ftr-393	54	51	of	of	ADP
ftr-393	54	52	the	the	DET
ftr-393	54	53	secretary	secretary	NOUN
ftr-393	54	54	.	.	PUNCT
ftr-393	54	55	’	'	PUNCT
ftr-393	55	1	see	see	VERB
ftr-393	55	2	h.	h.	PROPN
ftr-393	55	3	conf	conf	PROPN
ftr-393	55	4	.	.	PUNCT
ftr-393	56	1	rept	rept	NOUN
ftr-393	56	2	.	.	PUNCT
ftr-393	57	1	105148	105148	NUM
ftr-393	57	2	,	,	PUNCT
ftr-393	57	3	at	at	ADP
ftr-393	57	4	446	446	NUM
ftr-393	57	5	(	(	PUNCT
ftr-393	57	6	1997	1997	NUM
ftr-393	57	7	)	)	PUNCT
ftr-393	57	8	,	,	PUNCT
ftr-393	57	9	1997	1997	NUM
ftr-393	57	10	-	-	SYM
ftr-393	57	11	4	4	NUM
ftr-393	57	12	c.b	c.b	NOUN
ftr-393	57	13	.	.	PUNCT
ftr-393	58	1	(	(	PUNCT
ftr-393	58	2	vol	vol	NOUN
ftr-393	58	3	.	.	NOUN
ftr-393	58	4	1	1	NUM
ftr-393	58	5	)	)	PUNCT
ftr-393	58	6	323	323	NUM
ftr-393	58	7	,	,	PUNCT
ftr-393	58	8	768	768	NUM
ftr-393	58	9	.	.	PUNCT
ftr-393	59	1	thus	thus	ADV
ftr-393	59	2	,	,	PUNCT
ftr-393	59	3	the	the	DET
ftr-393	59	4	secretary	secretary	NOUN
ftr-393	59	5	has	have	VERB
ftr-393	59	6	authority	authority	NOUN
ftr-393	59	7	to	to	PART
ftr-393	59	8	prescribe	prescribe	VERB
ftr-393	59	9	the	the	DET
ftr-393	59	10	time	time	NOUN
ftr-393	59	11	and	and	CCONJ
ftr-393	59	12	manner	manner	NOUN
ftr-393	59	13	of	of	ADP
ftr-393	59	14	the	the	DET
ftr-393	59	15	election	election	NOUN
ftr-393	59	16	.	.	PUNCT
ftr-393	59	17	”	"	PUNCT
ftr-393	60	1	2007	2007	NUM
ftr-393	60	2	]	]	PUNCT
ftr-393	60	3	recent	recent	ADJ
ftr-393	60	4	developments	development	NOUN
ftr-393	60	5	in	in	ADP
ftr-393	60	6	federal	federal	ADJ
ftr-393	60	7	income	income	NOUN
ftr-393	60	8	taxation	taxation	NOUN
ftr-393	60	9	437	437	NUM
ftr-393	60	10	a.	a.	NOUN
ftr-393	60	11	but	but	CCONJ
ftr-393	60	12	another	another	DET
ftr-393	60	13	taxpayer	taxpayer	NOUN
ftr-393	60	14	who	who	PRON
ftr-393	60	15	failed	fail	VERB
ftr-393	60	16	to	to	PART
ftr-393	60	17	make	make	VERB
ftr-393	60	18	a	a	DET
ftr-393	60	19	timely	timely	ADJ
ftr-393	60	20	mark	mark	NOUN
ftr-393	60	21	-	-	PUNCT
ftr-393	60	22	to	to	ADP
ftr-393	60	23	-	-	PUNCT
ftr-393	60	24	market	market	NOUN
ftr-393	60	25	election	election	NOUN
ftr-393	60	26	under	under	ADP
ftr-393	60	27	§	§	PROPN
ftr-393	60	28	475	475	NUM
ftr-393	60	29	is	be	AUX
ftr-393	60	30	granted	grant	VERB
ftr-393	60	31	relief	relief	NOUN
ftr-393	60	32	by	by	ADP
ftr-393	60	33	the	the	DET
ftr-393	60	34	tax	tax	NOUN
ftr-393	60	35	court	court	NOUN
ftr-393	60	36	.	.	PUNCT
ftr-393	61	1	vines	vine	NOUN
ftr-393	61	2	v.	v.	ADP
ftr-393	61	3	commissioner	commissioner	PROPN
ftr-393	61	4	,	,	PUNCT
ftr-393	61	5	126	126	NUM
ftr-393	61	6	t.c	t.c	PROPN
ftr-393	61	7	.	.	PROPN
ftr-393	61	8	279	279	NUM
ftr-393	61	9	(	(	PUNCT
ftr-393	61	10	5/11/06	5/11/06	NUM
ftr-393	61	11	)	)	PUNCT
ftr-393	61	12	.	.	PUNCT
ftr-393	62	1	taxpayer	taxpayer	NOUN
ftr-393	62	2	was	be	AUX
ftr-393	62	3	a	a	DET
ftr-393	62	4	birmingham	birmingham	PROPN
ftr-393	62	5	,	,	PUNCT
ftr-393	62	6	alabama	alabama	PROPN
ftr-393	62	7	plaintiffs	plaintiffs	PROPN
ftr-393	62	8	’	'	PUNCT
ftr-393	62	9	lawyer	lawyer	NOUN
ftr-393	62	10	who	who	PRON
ftr-393	62	11	settled	settle	VERB
ftr-393	62	12	a	a	DET
ftr-393	62	13	class	class	NOUN
ftr-393	62	14	action	action	NOUN
ftr-393	62	15	lawsuit	lawsuit	NOUN
ftr-393	62	16	during	during	ADP
ftr-393	62	17	1999	1999	NUM
ftr-393	62	18	and	and	CCONJ
ftr-393	62	19	received	receive	VERB
ftr-393	62	20	compensation	compensation	NOUN
ftr-393	62	21	of	of	ADP
ftr-393	62	22	about	about	ADV
ftr-393	62	23	$	$	SYM
ftr-393	62	24	17	17	NUM
ftr-393	62	25	million	million	NUM
ftr-393	62	26	in	in	ADP
ftr-393	62	27	each	each	PRON
ftr-393	62	28	of	of	ADP
ftr-393	62	29	the	the	DET
ftr-393	62	30	years	year	NOUN
ftr-393	62	31	1999	1999	NUM
ftr-393	62	32	and	and	CCONJ
ftr-393	62	33	2000	2000	NUM
ftr-393	62	34	.	.	PUNCT
ftr-393	63	1	in	in	ADP
ftr-393	63	2	2000	2000	NUM
ftr-393	63	3	,	,	PUNCT
ftr-393	63	4	he	he	PRON
ftr-393	63	5	decided	decide	VERB
ftr-393	63	6	to	to	PART
ftr-393	63	7	leave	leave	VERB
ftr-393	63	8	the	the	DET
ftr-393	63	9	practice	practice	NOUN
ftr-393	63	10	of	of	ADP
ftr-393	63	11	law	law	NOUN
ftr-393	63	12	and	and	CCONJ
ftr-393	63	13	begin	begin	VERB
ftr-393	63	14	a	a	DET
ftr-393	63	15	business	business	NOUN
ftr-393	63	16	of	of	ADP
ftr-393	63	17	trading	trading	NOUN
ftr-393	63	18	securities	security	NOUN
ftr-393	63	19	;	;	PUNCT
ftr-393	63	20	between	between	ADP
ftr-393	63	21	january	january	PROPN
ftr-393	63	22	28	28	NUM
ftr-393	63	23	and	and	CCONJ
ftr-393	63	24	april	april	PROPN
ftr-393	63	25	14	14	NUM
ftr-393	63	26	,	,	PUNCT
ftr-393	63	27	2000	2000	NUM
ftr-393	63	28	[	[	X
ftr-393	63	29	the	the	DET
ftr-393	63	30	day	day	NOUN
ftr-393	63	31	his	his	PRON
ftr-393	63	32	trading	trading	NOUN
ftr-393	63	33	account	account	NOUN
ftr-393	63	34	was	be	AUX
ftr-393	63	35	liquidated	liquidate	VERB
ftr-393	63	36	for	for	ADP
ftr-393	63	37	failure	failure	NOUN
ftr-393	63	38	to	to	PART
ftr-393	63	39	cover	cover	VERB
ftr-393	63	40	a	a	DET
ftr-393	63	41	margin	margin	NOUN
ftr-393	63	42	call	call	NOUN
ftr-393	63	43	after	after	SCONJ
ftr-393	63	44	technology	technology	NOUN
ftr-393	63	45	stocks	stock	NOUN
ftr-393	63	46	declined	decline	VERB
ftr-393	63	47	]	]	PUNCT
ftr-393	63	48	,	,	PUNCT
ftr-393	63	49	he	he	PRON
ftr-393	63	50	had	have	VERB
ftr-393	63	51	net	net	ADJ
ftr-393	63	52	trading	trading	NOUN
ftr-393	63	53	losses	loss	NOUN
ftr-393	63	54	of	of	ADP
ftr-393	63	55	more	more	ADJ
ftr-393	63	56	than	than	ADP
ftr-393	63	57	$	$	SYM
ftr-393	63	58	25	25	NUM
ftr-393	63	59	million	million	NUM
ftr-393	63	60	.	.	PUNCT
ftr-393	64	1	he	he	PRON
ftr-393	64	2	did	do	AUX
ftr-393	64	3	not	not	PART
ftr-393	64	4	make	make	VERB
ftr-393	64	5	a	a	DET
ftr-393	64	6	§	§	ADJ
ftr-393	64	7	475(f	475(f	PROPN
ftr-393	64	8	)	)	PUNCT
ftr-393	64	9	election	election	NOUN
ftr-393	64	10	with	with	ADP
ftr-393	64	11	his	his	PRON
ftr-393	64	12	application	application	NOUN
ftr-393	64	13	for	for	ADP
ftr-393	64	14	automatic	automatic	ADJ
ftr-393	64	15	extension	extension	NOUN
ftr-393	64	16	of	of	ADP
ftr-393	64	17	his	his	PRON
ftr-393	64	18	1999	1999	NUM
ftr-393	64	19	income	income	NOUN
ftr-393	64	20	tax	tax	NOUN
ftr-393	64	21	return	return	NOUN
ftr-393	64	22	,	,	PUNCT
ftr-393	64	23	which	which	PRON
ftr-393	64	24	was	be	AUX
ftr-393	64	25	filed	file	VERB
ftr-393	64	26	timely	timely	ADV
ftr-393	64	27	on	on	ADP
ftr-393	64	28	april	april	PROPN
ftr-393	64	29	17	17	NUM
ftr-393	64	30	,	,	PUNCT
ftr-393	64	31	2000	2000	NUM
ftr-393	64	32	,	,	PUNCT
ftr-393	64	33	because	because	SCONJ
ftr-393	64	34	neither	neither	CCONJ
ftr-393	64	35	he	he	PRON
ftr-393	64	36	nor	nor	CCONJ
ftr-393	64	37	his	his	PRON
ftr-393	64	38	cpa	cpa	NOUN
ftr-393	64	39	was	be	AUX
ftr-393	64	40	aware	aware	ADJ
ftr-393	64	41	of	of	ADP
ftr-393	64	42	the	the	DET
ftr-393	64	43	applicability	applicability	NOUN
ftr-393	64	44	of	of	ADP
ftr-393	64	45	that	that	DET
ftr-393	64	46	provision	provision	NOUN
ftr-393	64	47	.	.	PUNCT
ftr-393	65	1	in	in	ADP
ftr-393	65	2	june	june	PROPN
ftr-393	65	3	2000	2000	NUM
ftr-393	65	4	,	,	PUNCT
ftr-393	65	5	he	he	PRON
ftr-393	65	6	became	become	VERB
ftr-393	65	7	aware	aware	ADJ
ftr-393	65	8	of	of	ADP
ftr-393	65	9	a	a	DET
ftr-393	65	10	possibility	possibility	NOUN
ftr-393	65	11	of	of	ADP
ftr-393	65	12	deducting	deduct	VERB
ftr-393	65	13	his	his	PRON
ftr-393	65	14	trading	trading	NOUN
ftr-393	65	15	losses	loss	NOUN
ftr-393	65	16	as	as	ADP
ftr-393	65	17	ordinary	ordinary	ADJ
ftr-393	65	18	losses	loss	NOUN
ftr-393	65	19	,	,	PUNCT
ftr-393	65	20	and	and	CCONJ
ftr-393	65	21	promptly	promptly	ADV
ftr-393	65	22	sought	seek	VERB
ftr-393	65	23	§	§	PROPN
ftr-393	65	24	9100	9100	NUM
ftr-393	65	25	relief	relief	NOUN
ftr-393	65	26	from	from	ADP
ftr-393	65	27	the	the	DET
ftr-393	65	28	april	april	PROPN
ftr-393	65	29	17th	17th	NOUN
ftr-393	65	30	due	due	ADJ
ftr-393	65	31	date	date	NOUN
ftr-393	65	32	that	that	PRON
ftr-393	65	33	was	be	AUX
ftr-393	65	34	prescribed	prescribe	VERB
ftr-393	65	35	in	in	ADP
ftr-393	65	36	rev	rev	PROPN
ftr-393	65	37	.	.	PROPN
ftr-393	65	38	proc	proc	PROPN
ftr-393	65	39	.	.	PUNCT
ftr-393	66	1	99	99	NUM
ftr-393	66	2	-	-	SYM
ftr-393	66	3	17	17	NUM
ftr-393	66	4	,	,	PUNCT
ftr-393	66	5	1999	1999	NUM
ftr-393	66	6	-	-	SYM
ftr-393	66	7	1	1	NUM
ftr-393	66	8	c.b	c.b	PROPN
ftr-393	66	9	.	.	PROPN
ftr-393	66	10	503	503	NUM
ftr-393	66	11	,	,	PUNCT
ftr-393	66	12	for	for	ADP
ftr-393	66	13	the	the	DET
ftr-393	66	14	filing	filing	NOUN
ftr-393	66	15	of	of	ADP
ftr-393	66	16	form	form	NOUN
ftr-393	66	17	3115	3115	NUM
ftr-393	66	18	to	to	PART
ftr-393	66	19	adopt	adopt	VERB
ftr-393	66	20	the	the	DET
ftr-393	66	21	mark	mark	NOUN
ftr-393	66	22	-	-	PUNCT
ftr-393	66	23	to	to	ADP
ftr-393	66	24	-	-	PUNCT
ftr-393	66	25	market	market	NOUN
ftr-393	66	26	method	method	NOUN
ftr-393	66	27	for	for	ADP
ftr-393	66	28	his	his	PRON
ftr-393	66	29	securities	security	NOUN
ftr-393	66	30	trading	trading	NOUN
ftr-393	66	31	business	business	NOUN
ftr-393	66	32	.	.	PUNCT
ftr-393	67	1	judge	judge	NOUN
ftr-393	67	2	wells	wells	PROPN
ftr-393	67	3	granted	grant	VERB
ftr-393	67	4	relief	relief	NOUN
ftr-393	67	5	under	under	ADP
ftr-393	67	6	reg	reg	NOUN
ftr-393	67	7	.	.	PUNCT
ftr-393	68	1	§	§	PROPN
ftr-393	68	2	301.9100	301.9100	PROPN
ftr-393	68	3	-	-	PUNCT
ftr-393	68	4	3(c	3(c	NUM
ftr-393	68	5	)	)	PUNCT
ftr-393	68	6	because	because	SCONJ
ftr-393	68	7	the	the	DET
ftr-393	68	8	taxpayer	taxpayer	NOUN
ftr-393	68	9	made	make	VERB
ftr-393	68	10	no	no	DET
ftr-393	68	11	securities	security	NOUN
ftr-393	68	12	trades	trade	NOUN
ftr-393	68	13	between	between	ADP
ftr-393	68	14	april	april	PROPN
ftr-393	68	15	14	14	NUM
ftr-393	68	16	and	and	CCONJ
ftr-393	68	17	july	july	PROPN
ftr-393	68	18	21	21	NUM
ftr-393	68	19	,	,	PUNCT
ftr-393	68	20	the	the	DET
ftr-393	68	21	date	date	NOUN
ftr-393	68	22	on	on	ADP
ftr-393	68	23	which	which	PRON
ftr-393	68	24	he	he	PRON
ftr-393	68	25	filed	file	VERB
ftr-393	68	26	his	his	PRON
ftr-393	68	27	§	§	PROPN
ftr-393	68	28	475(f	475(f	PROPN
ftr-393	68	29	)	)	PUNCT
ftr-393	68	30	election	election	NOUN
ftr-393	68	31	,	,	PUNCT
ftr-393	68	32	and	and	CCONJ
ftr-393	68	33	therefore	therefore	ADV
ftr-393	68	34	the	the	DET
ftr-393	68	35	taxpayer	taxpayer	NOUN
ftr-393	68	36	gained	gain	VERB
ftr-393	68	37	no	no	DET
ftr-393	68	38	advantage	advantage	NOUN
ftr-393	68	39	or	or	CCONJ
ftr-393	68	40	benefit	benefit	NOUN
ftr-393	68	41	of	of	ADP
ftr-393	68	42	hindsight	hindsight	ADJ
ftr-393	68	43	from	from	ADP
ftr-393	68	44	the	the	DET
ftr-393	68	45	delay	delay	NOUN
ftr-393	68	46	.	.	PUNCT
ftr-393	69	1	(	(	PUNCT
ftr-393	69	2	1	1	X
ftr-393	69	3	)	)	PUNCT
ftr-393	69	4	attorney	attorney	NOUN
ftr-393	69	5	’s	’s	PART
ftr-393	69	6	fees	fee	NOUN
ftr-393	69	7	,	,	PUNCT
ftr-393	69	8	however	however	ADV
ftr-393	69	9	,	,	PUNCT
ftr-393	69	10	were	be	AUX
ftr-393	69	11	denied	deny	VERB
ftr-393	69	12	.	.	PUNCT
ftr-393	70	1	vines	vine	NOUN
ftr-393	70	2	v.	v.	ADP
ftr-393	70	3	commissioner	commissioner	PROPN
ftr-393	70	4	,	,	PUNCT
ftr-393	70	5	t.c	t.c	PROPN
ftr-393	70	6	.	.	PROPN
ftr-393	70	7	memo	memo	NOUN
ftr-393	70	8	.	.	PUNCT
ftr-393	71	1	2006	2006	NUM
ftr-393	71	2	-	-	SYM
ftr-393	71	3	258	258	NUM
ftr-393	71	4	(	(	PUNCT
ftr-393	71	5	11/30/06	11/30/06	NUM
ftr-393	71	6	)	)	PUNCT
ftr-393	71	7	.	.	PUNCT
ftr-393	72	1	the	the	DET
ftr-393	72	2	court	court	NOUN
ftr-393	72	3	held	hold	VERB
ftr-393	72	4	that	that	SCONJ
ftr-393	72	5	the	the	DET
ftr-393	72	6	government	government	NOUN
ftr-393	72	7	’s	’s	PART
ftr-393	72	8	position	position	NOUN
ftr-393	72	9	was	be	AUX
ftr-393	72	10	substantially	substantially	ADV
ftr-393	72	11	justified	justify	VERB
ftr-393	72	12	because	because	SCONJ
ftr-393	72	13	the	the	DET
ftr-393	72	14	issue	issue	NOUN
ftr-393	72	15	was	be	AUX
ftr-393	72	16	one	one	NUM
ftr-393	72	17	of	of	ADP
ftr-393	72	18	first	first	ADJ
ftr-393	72	19	impression	impression	NOUN
ftr-393	72	20	and	and	CCONJ
ftr-393	72	21	“	"	PUNCT
ftr-393	72	22	[	[	PUNCT
ftr-393	72	23	b]ased	b]ase	VERB
ftr-393	72	24	on	on	ADP
ftr-393	72	25	the	the	DET
ftr-393	72	26	lack	lack	NOUN
ftr-393	72	27	of	of	ADP
ftr-393	72	28	guidance	guidance	NOUN
ftr-393	72	29	available	available	ADJ
ftr-393	72	30	at	at	ADP
ftr-393	72	31	the	the	DET
ftr-393	72	32	time	time	NOUN
ftr-393	72	33	,	,	PUNCT
ftr-393	72	34	[	[	X
ftr-393	72	35	the	the	DET
ftr-393	72	36	court	court	NOUN
ftr-393	72	37	could	could	AUX
ftr-393	72	38	not	not	PART
ftr-393	72	39	]	]	PUNCT
ftr-393	72	40	say	say	VERB
ftr-393	72	41	that	that	SCONJ
ftr-393	72	42	it	it	PRON
ftr-393	72	43	should	should	AUX
ftr-393	72	44	have	have	AUX
ftr-393	72	45	been	be	AUX
ftr-393	72	46	‘	'	PUNCT
ftr-393	72	47	obvious	obvious	ADJ
ftr-393	72	48	’	'	PUNCT
ftr-393	72	49	to	to	PART
ftr-393	72	50	respondent	respondent	VERB
ftr-393	72	51	from	from	ADP
ftr-393	72	52	the	the	DET
ftr-393	72	53	onset	onset	NOUN
ftr-393	72	54	of	of	ADP
ftr-393	72	55	the	the	DET
ftr-393	72	56	litigation	litigation	NOUN
ftr-393	72	57	that	that	PRON
ftr-393	72	58	respondent	respondent	NOUN
ftr-393	72	59	's	's	PART
ftr-393	72	60	position	position	NOUN
ftr-393	72	61	was	be	AUX
ftr-393	72	62	in	in	ADP
ftr-393	72	63	error	error	NOUN
ftr-393	72	64	.	.	PUNCT
ftr-393	72	65	”	"	PUNCT
ftr-393	73	1	2	2	NUM
ftr-393	73	2	.	.	X
ftr-393	73	3	accountant	accountant	NOUN
ftr-393	73	4	’s	’s	PART
ftr-393	73	5	persistent	persistent	ADJ
ftr-393	73	6	omission	omission	NOUN
ftr-393	73	7	of	of	ADP
ftr-393	73	8	a	a	DET
ftr-393	73	9	step	step	NOUN
ftr-393	73	10	in	in	ADP
ftr-393	73	11	the	the	DET
ftr-393	73	12	computation	computation	NOUN
ftr-393	73	13	of	of	ADP
ftr-393	73	14	the	the	DET
ftr-393	73	15	lifo	lifo	NOUN
ftr-393	73	16	value	value	NOUN
ftr-393	73	17	of	of	ADP
ftr-393	73	18	inventories	inventory	NOUN
ftr-393	73	19	required	require	VERB
ftr-393	73	20	a	a	DET
ftr-393	73	21	change	change	NOUN
ftr-393	73	22	of	of	ADP
ftr-393	73	23	accounting	accounting	NOUN
ftr-393	73	24	method	method	NOUN
ftr-393	73	25	to	to	PART
ftr-393	73	26	correct	correct	VERB
ftr-393	73	27	.	.	PUNCT
ftr-393	74	1	huffman	huffman	PROPN
ftr-393	74	2	v.	v.	PROPN
ftr-393	74	3	commissioner	commissioner	PROPN
ftr-393	74	4	,	,	PUNCT
ftr-393	74	5	126	126	NUM
ftr-393	74	6	t.c	t.c	PROPN
ftr-393	74	7	.	.	PROPN
ftr-393	75	1	322	322	NUM
ftr-393	75	2	(	(	PUNCT
ftr-393	75	3	5/16/06	5/16/06	NUM
ftr-393	75	4	)	)	PUNCT
ftr-393	75	5	.	.	PUNCT
ftr-393	76	1	a	a	DET
ftr-393	76	2	correction	correction	NOUN
ftr-393	76	3	to	to	ADP
ftr-393	76	4	the	the	DET
ftr-393	76	5	inventory	inventory	NOUN
ftr-393	76	6	method	method	NOUN
ftr-393	76	7	employed	employ	VERB
ftr-393	76	8	by	by	ADP
ftr-393	76	9	s	s	PART
ftr-393	76	10	corporations	corporation	NOUN
ftr-393	76	11	that	that	PRON
ftr-393	76	12	owned	own	VERB
ftr-393	76	13	automobile	automobile	NOUN
ftr-393	76	14	dealerships	dealership	NOUN
ftr-393	76	15	constituted	constitute	VERB
ftr-393	76	16	an	an	DET
ftr-393	76	17	accounting	accounting	NOUN
ftr-393	76	18	method	method	NOUN
ftr-393	76	19	change	change	NOUN
ftr-393	76	20	that	that	PRON
ftr-393	76	21	requires	require	VERB
ftr-393	76	22	a	a	DET
ftr-393	76	23	§	§	ADJ
ftr-393	76	24	481	481	NUM
ftr-393	76	25	adjustment	adjustment	NOUN
ftr-393	76	26	,	,	PUNCT
ftr-393	76	27	and	and	CCONJ
ftr-393	76	28	was	be	AUX
ftr-393	76	29	not	not	PART
ftr-393	76	30	simply	simply	ADV
ftr-393	76	31	the	the	DET
ftr-393	76	32	correction	correction	NOUN
ftr-393	76	33	of	of	ADP
ftr-393	76	34	a	a	DET
ftr-393	76	35	mistake	mistake	NOUN
ftr-393	76	36	in	in	ADP
ftr-393	76	37	arithmetic	arithmetic	ADJ
ftr-393	76	38	.	.	PUNCT
ftr-393	77	1	judge	judge	PROPN
ftr-393	77	2	halpern	halpern	PROPN
ftr-393	77	3	held	hold	VERB
ftr-393	77	4	this	this	PRON
ftr-393	77	5	to	to	PART
ftr-393	77	6	be	be	AUX
ftr-393	77	7	an	an	DET
ftr-393	77	8	accounting	accounting	NOUN
ftr-393	77	9	method	method	NOUN
ftr-393	77	10	change	change	NOUN
ftr-393	77	11	because	because	SCONJ
ftr-393	77	12	the	the	DET
ftr-393	77	13	accountant	accountant	NOUN
ftr-393	77	14	reached	reach	VERB
ftr-393	77	15	an	an	DET
ftr-393	77	16	erroneous	erroneous	ADJ
ftr-393	77	17	result	result	NOUN
ftr-393	77	18	over	over	ADP
ftr-393	77	19	a	a	DET
ftr-393	77	20	10to	10to	NUM
ftr-393	77	21	20year	20year	NUM
ftr-393	77	22	period	period	NOUN
ftr-393	77	23	by	by	ADP
ftr-393	77	24	omitting	omit	VERB
ftr-393	77	25	a	a	DET
ftr-393	77	26	computational	computational	ADJ
ftr-393	77	27	step	step	NOUN
ftr-393	77	28	required	require	VERB
ftr-393	77	29	by	by	ADP
ftr-393	77	30	reg	reg	NOUN
ftr-393	77	31	.	.	PUNCT
ftr-393	78	1	§	§	PROPN
ftr-393	78	2	1.472	1.472	NUM
ftr-393	78	3	-	-	SYM
ftr-393	78	4	8	8	NUM
ftr-393	78	5	,	,	PUNCT
ftr-393	78	6	related	relate	VERB
ftr-393	78	7	to	to	ADP
ftr-393	78	8	the	the	DET
ftr-393	78	9	link	link	NOUN
ftr-393	78	10	-	-	PUNCT
ftr-393	78	11	chain	chain	NOUN
ftr-393	78	12	,	,	PUNCT
ftr-393	78	13	dollar	dollar	NOUN
ftr-393	78	14	-	-	PUNCT
ftr-393	78	15	value	value	NOUN
ftr-393	78	16	method	method	NOUN
ftr-393	78	17	of	of	ADP
ftr-393	78	18	pricing	pricing	NOUN
ftr-393	78	19	lifo	lifo	NOUN
ftr-393	78	20	inventories	inventory	NOUN
ftr-393	78	21	,	,	PUNCT
ftr-393	78	22	which	which	PRON
ftr-393	78	23	caused	cause	VERB
ftr-393	78	24	understatements	understatement	NOUN
ftr-393	78	25	and	and	CCONJ
ftr-393	78	26	overstatements	overstatement	NOUN
ftr-393	78	27	in	in	ADP
ftr-393	78	28	the	the	DET
ftr-393	78	29	lifo	lifo	NOUN
ftr-393	78	30	value	value	NOUN
ftr-393	78	31	of	of	ADP
ftr-393	78	32	inventories	inventory	NOUN
ftr-393	78	33	but	but	CCONJ
ftr-393	78	34	did	do	AUX
ftr-393	78	35	not	not	PART
ftr-393	78	36	result	result	VERB
ftr-393	78	37	in	in	ADP
ftr-393	78	38	the	the	DET
ftr-393	78	39	permanent	permanent	ADJ
ftr-393	78	40	omission	omission	NOUN
ftr-393	78	41	of	of	ADP
ftr-393	78	42	gross	gross	ADJ
ftr-393	78	43	income	income	NOUN
ftr-393	78	44	.	.	PUNCT
ftr-393	79	1	438	438	NUM
ftr-393	79	2	florida	florida	PROPN
ftr-393	79	3	tax	tax	NOUN
ftr-393	79	4	review	review	NOUN
ftr-393	79	5	[	[	X
ftr-393	79	6	vol	vol	NOUN
ftr-393	79	7	.	.	PUNCT
ftr-393	80	1	8	8	NUM
ftr-393	80	2	:	:	SYM
ftr-393	80	3	si	si	PROPN
ftr-393	80	4	•	•	NUM
ftr-393	80	5	the	the	DET
ftr-393	80	6	correction	correction	NOUN
ftr-393	80	7	of	of	ADP
ftr-393	80	8	an	an	DET
ftr-393	80	9	erroneous	erroneous	ADJ
ftr-393	80	10	formula	formula	NOUN
ftr-393	80	11	–	–	PUNCT
ftr-393	80	12	one	one	NOUN
ftr-393	80	13	that	that	PRON
ftr-393	80	14	omitted	omit	VERB
ftr-393	80	15	a	a	DET
ftr-393	80	16	step	step	NOUN
ftr-393	80	17	for	for	ADP
ftr-393	80	18	calculating	calculate	VERB
ftr-393	80	19	inventories	inventory	NOUN
ftr-393	80	20	under	under	ADP
ftr-393	80	21	the	the	DET
ftr-393	80	22	linkchain	linkchain	NOUN
ftr-393	80	23	,	,	PUNCT
ftr-393	80	24	dollar	dollar	NOUN
ftr-393	80	25	value	value	NOUN
ftr-393	80	26	method	method	NOUN
ftr-393	80	27	of	of	ADP
ftr-393	80	28	valuing	value	VERB
ftr-393	80	29	inventory	inventory	NOUN
ftr-393	80	30	over	over	ADP
ftr-393	80	31	a	a	DET
ftr-393	80	32	10	10	NUM
ftr-393	80	33	to	to	PART
ftr-393	80	34	20	20	NUM
ftr-393	80	35	year	year	NOUN
ftr-393	80	36	period	period	NOUN
ftr-393	80	37	–	–	PUNCT
ftr-393	80	38	resulted	result	VERB
ftr-393	80	39	in	in	ADP
ftr-393	80	40	a	a	DET
ftr-393	80	41	timing	timing	NOUN
ftr-393	80	42	error	error	NOUN
ftr-393	80	43	,	,	PUNCT
ftr-393	80	44	not	not	PART
ftr-393	80	45	a	a	DET
ftr-393	80	46	mere	mere	ADJ
ftr-393	80	47	computational	computational	ADJ
ftr-393	80	48	error	error	NOUN
ftr-393	80	49	.	.	PUNCT
ftr-393	81	1	generally	generally	ADV
ftr-393	81	2	,	,	PUNCT
ftr-393	81	3	corrections	correction	NOUN
ftr-393	81	4	to	to	ADP
ftr-393	81	5	the	the	DET
ftr-393	81	6	taxpayer	taxpayer	NOUN
ftr-393	81	7	’s	’s	PART
ftr-393	81	8	inventory	inventory	NOUN
ftr-393	81	9	accounting	accounting	NOUN
ftr-393	81	10	method	method	NOUN
ftr-393	81	11	constitute	constitute	VERB
ftr-393	81	12	a	a	DET
ftr-393	81	13	change	change	NOUN
ftr-393	81	14	of	of	ADP
ftr-393	81	15	accounting	accounting	NOUN
ftr-393	81	16	method	method	NOUN
ftr-393	81	17	.	.	PUNCT
ftr-393	82	1	furthermore	furthermore	ADV
ftr-393	82	2	,	,	PUNCT
ftr-393	82	3	correction	correction	NOUN
ftr-393	82	4	of	of	ADP
ftr-393	82	5	a	a	DET
ftr-393	82	6	systematic	systematic	ADJ
ftr-393	82	7	erroneous	erroneous	ADJ
ftr-393	82	8	method	method	NOUN
ftr-393	82	9	of	of	ADP
ftr-393	82	10	calculating	calculate	VERB
ftr-393	82	11	inventories	inventory	NOUN
ftr-393	82	12	on	on	ADP
ftr-393	82	13	a	a	DET
ftr-393	82	14	recurring	recur	VERB
ftr-393	82	15	basis	basis	NOUN
ftr-393	82	16	without	without	ADP
ftr-393	82	17	a	a	DET
ftr-393	82	18	change	change	NOUN
ftr-393	82	19	in	in	ADP
ftr-393	82	20	the	the	DET
ftr-393	82	21	overall	overall	ADJ
ftr-393	82	22	inventory	inventory	NOUN
ftr-393	82	23	method	method	NOUN
ftr-393	82	24	,	,	PUNCT
ftr-393	82	25	constitutes	constitute	VERB
ftr-393	82	26	a	a	DET
ftr-393	82	27	change	change	NOUN
ftr-393	82	28	of	of	ADP
ftr-393	82	29	accounting	accounting	NOUN
ftr-393	82	30	method	method	NOUN
ftr-393	82	31	rather	rather	ADV
ftr-393	82	32	than	than	ADP
ftr-393	82	33	the	the	DET
ftr-393	82	34	correction	correction	NOUN
ftr-393	82	35	of	of	ADP
ftr-393	82	36	a	a	DET
ftr-393	82	37	computational	computational	ADJ
ftr-393	82	38	error	error	NOUN
ftr-393	82	39	.	.	PUNCT
ftr-393	83	1	b.	b.	PROPN
ftr-393	83	2	inventories	inventory	NOUN
ftr-393	83	3	there	there	PRON
ftr-393	83	4	were	be	VERB
ftr-393	83	5	no	no	DET
ftr-393	83	6	significant	significant	ADJ
ftr-393	83	7	developments	development	NOUN
ftr-393	83	8	regarding	regard	VERB
ftr-393	83	9	this	this	DET
ftr-393	83	10	topic	topic	NOUN
ftr-393	83	11	during	during	ADP
ftr-393	83	12	2006	2006	NUM
ftr-393	83	13	.	.	PUNCT
ftr-393	84	1	c.	c.	PROPN
ftr-393	84	2	installment	installment	PROPN
ftr-393	84	3	method	method	NOUN
ftr-393	84	4	there	there	PRON
ftr-393	84	5	were	be	VERB
ftr-393	84	6	no	no	DET
ftr-393	84	7	significant	significant	ADJ
ftr-393	84	8	developments	development	NOUN
ftr-393	84	9	regarding	regard	VERB
ftr-393	84	10	this	this	DET
ftr-393	84	11	topic	topic	NOUN
ftr-393	84	12	during	during	ADP
ftr-393	84	13	2006	2006	NUM
ftr-393	84	14	.	.	PUNCT
ftr-393	85	1	d.	d.	PROPN
ftr-393	85	2	year	year	PROPN
ftr-393	85	3	of	of	ADP
ftr-393	85	4	receipt	receipt	NOUN
ftr-393	85	5	or	or	CCONJ
ftr-393	85	6	deduction	deduction	NOUN
ftr-393	85	7	1	1	NUM
ftr-393	85	8	.	.	PUNCT
ftr-393	85	9	anticipated	anticipate	VERB
ftr-393	85	10	warranty	warranty	NOUN
ftr-393	85	11	expenses	expense	NOUN
ftr-393	85	12	are	be	AUX
ftr-393	85	13	not	not	PART
ftr-393	85	14	deductible	deductible	ADJ
ftr-393	85	15	in	in	ADP
ftr-393	85	16	the	the	DET
ftr-393	85	17	year	year	NOUN
ftr-393	85	18	taxpayer	taxpayer	NOUN
ftr-393	85	19	sold	sell	VERB
ftr-393	85	20	warranted	warrant	VERB
ftr-393	85	21	motor	motor	NOUN
ftr-393	85	22	vehicles	vehicle	NOUN
ftr-393	85	23	.	.	PUNCT
ftr-393	86	1	chrysler	chrysler	PROPN
ftr-393	86	2	corp	corp	PROPN
ftr-393	86	3	.	.	PROPN
ftr-393	87	1	v.	v.	PROPN
ftr-393	87	2	commissioner	commissioner	PROPN
ftr-393	87	3	,	,	PUNCT
ftr-393	87	4	436	436	NUM
ftr-393	87	5	f.3d	f.3d	NUM
ftr-393	87	6	644	644	NUM
ftr-393	87	7	(	(	PUNCT
ftr-393	87	8	6th	6th	ADJ
ftr-393	87	9	cir	cir	NOUN
ftr-393	87	10	.	.	PUNCT
ftr-393	88	1	2/8/06	2/8/06	NUM
ftr-393	88	2	)	)	PUNCT
ftr-393	88	3	,	,	PUNCT
ftr-393	88	4	aff’g	aff’g	PROPN
ftr-393	88	5	t.c	t.c	PROPN
ftr-393	88	6	.	.	PROPN
ftr-393	88	7	memo	memo	NOUN
ftr-393	88	8	.	.	PUNCT
ftr-393	89	1	2000	2000	NUM
ftr-393	89	2	-	-	SYM
ftr-393	89	3	283	283	NUM
ftr-393	89	4	(	(	PUNCT
ftr-393	89	5	8/31/00	8/31/00	NUM
ftr-393	89	6	)	)	PUNCT
ftr-393	89	7	.	.	PUNCT
ftr-393	90	1	the	the	DET
ftr-393	90	2	court	court	NOUN
ftr-393	90	3	held	hold	VERB
ftr-393	90	4	that	that	SCONJ
ftr-393	90	5	the	the	DET
ftr-393	90	6	taxpayer	taxpayer	NOUN
ftr-393	90	7	was	be	AUX
ftr-393	90	8	not	not	PART
ftr-393	90	9	permitted	permit	VERB
ftr-393	90	10	to	to	PART
ftr-393	90	11	deduct	deduct	VERB
ftr-393	90	12	anticipated	anticipate	VERB
ftr-393	90	13	warranty	warranty	NOUN
ftr-393	90	14	expenses	expense	NOUN
ftr-393	90	15	in	in	ADP
ftr-393	90	16	the	the	DET
ftr-393	90	17	year	year	NOUN
ftr-393	90	18	it	it	PRON
ftr-393	90	19	sold	sell	VERB
ftr-393	90	20	warranted	warrant	VERB
ftr-393	90	21	motor	motor	NOUN
ftr-393	90	22	vehicles	vehicle	NOUN
ftr-393	90	23	to	to	ADP
ftr-393	90	24	its	its	PRON
ftr-393	90	25	dealers	dealer	NOUN
ftr-393	90	26	,	,	PUNCT
ftr-393	90	27	because	because	SCONJ
ftr-393	90	28	the	the	DET
ftr-393	90	29	warranty	warranty	NOUN
ftr-393	90	30	claims	claim	NOUN
ftr-393	90	31	had	have	AUX
ftr-393	90	32	not	not	PART
ftr-393	90	33	yet	yet	ADV
ftr-393	90	34	been	be	AUX
ftr-393	90	35	made	make	VERB
ftr-393	90	36	.	.	PUNCT
ftr-393	91	1	the	the	DET
ftr-393	91	2	court	court	NOUN
ftr-393	91	3	followed	follow	VERB
ftr-393	91	4	united	united	PROPN
ftr-393	91	5	states	states	PROPN
ftr-393	91	6	v.	v.	ADP
ftr-393	91	7	general	general	PROPN
ftr-393	91	8	dynamics	dynamics	PROPN
ftr-393	91	9	corp	corp	PROPN
ftr-393	91	10	.	.	PROPN
ftr-393	91	11	,	,	PUNCT
ftr-393	91	12	481	481	NUM
ftr-393	91	13	u.s	u.s	PROPN
ftr-393	91	14	.	.	PROPN
ftr-393	91	15	239	239	NUM
ftr-393	91	16	(	(	PUNCT
ftr-393	91	17	1987	1987	NUM
ftr-393	91	18	)	)	PUNCT
ftr-393	91	19	,	,	PUNCT
ftr-393	91	20	and	and	CCONJ
ftr-393	91	21	distinguished	distinguished	ADJ
ftr-393	91	22	united	united	PROPN
ftr-393	91	23	states	states	PROPN
ftr-393	91	24	v.	v.	PROPN
ftr-393	91	25	hughes	hughes	PROPN
ftr-393	91	26	properties	properties	PROPN
ftr-393	91	27	,	,	PUNCT
ftr-393	91	28	inc	inc	PROPN
ftr-393	91	29	.	.	PROPN
ftr-393	91	30	,	,	PUNCT
ftr-393	92	1	476	476	NUM
ftr-393	92	2	u.s	u.s	PROPN
ftr-393	92	3	.	.	PROPN
ftr-393	92	4	593	593	NUM
ftr-393	92	5	(	(	PUNCT
ftr-393	92	6	1986	1986	NUM
ftr-393	92	7	)	)	PUNCT
ftr-393	92	8	,	,	PUNCT
ftr-393	92	9	when	when	SCONJ
ftr-393	92	10	it	it	PRON
ftr-393	92	11	followed	follow	VERB
ftr-393	92	12	the	the	DET
ftr-393	92	13	tax	tax	NOUN
ftr-393	92	14	court	court	NOUN
ftr-393	92	15	in	in	ADP
ftr-393	92	16	holding	hold	VERB
ftr-393	92	17	that	that	SCONJ
ftr-393	92	18	the	the	DET
ftr-393	92	19	last	last	ADJ
ftr-393	92	20	event	event	NOUN
ftr-393	92	21	in	in	ADP
ftr-393	92	22	the	the	DET
ftr-393	92	23	fixing	fixing	NOUN
ftr-393	92	24	of	of	ADP
ftr-393	92	25	petitioner	petitioner	NOUN
ftr-393	92	26	’s	’s	PART
ftr-393	92	27	liability	liability	NOUN
ftr-393	92	28	occurred	occur	VERB
ftr-393	92	29	no	no	ADV
ftr-393	92	30	sooner	soon	ADV
ftr-393	92	31	than	than	ADP
ftr-393	92	32	when	when	SCONJ
ftr-393	92	33	a	a	DET
ftr-393	92	34	warranty	warranty	NOUN
ftr-393	92	35	claim	claim	NOUN
ftr-393	92	36	was	be	AUX
ftr-393	92	37	filed	file	VERB
ftr-393	92	38	with	with	ADP
ftr-393	92	39	petitioner	petitioner	NOUN
ftr-393	92	40	by	by	ADP
ftr-393	92	41	one	one	NUM
ftr-393	92	42	of	of	ADP
ftr-393	92	43	its	its	PRON
ftr-393	92	44	dealers	dealer	NOUN
ftr-393	92	45	or	or	CCONJ
ftr-393	92	46	by	by	ADP
ftr-393	92	47	one	one	NUM
ftr-393	92	48	of	of	ADP
ftr-393	92	49	the	the	DET
ftr-393	92	50	retail	retail	ADJ
ftr-393	92	51	customers	customer	NOUN
ftr-393	92	52	.	.	PUNCT
ftr-393	93	1	ii	ii	PROPN
ftr-393	93	2	.	.	PUNCT
ftr-393	93	3	business	business	NOUN
ftr-393	93	4	income	income	NOUN
ftr-393	93	5	and	and	CCONJ
ftr-393	93	6	deductions	deduction	NOUN
ftr-393	93	7	a.	a.	NOUN
ftr-393	93	8	income	income	PROPN
ftr-393	93	9	1	1	NUM
ftr-393	93	10	.	.	PUNCT
ftr-393	93	11	supplier	supplier	NOUN
ftr-393	93	12	’s	’s	PART
ftr-393	93	13	advances	advance	NOUN
ftr-393	93	14	are	be	AUX
ftr-393	93	15	immediately	immediately	ADV
ftr-393	93	16	includible	includible	ADJ
ftr-393	93	17	in	in	ADP
ftr-393	93	18	income	income	NOUN
ftr-393	93	19	.	.	PUNCT
ftr-393	94	1	karns	karns	PROPN
ftr-393	94	2	prime	prime	PROPN
ftr-393	94	3	&	&	CCONJ
ftr-393	94	4	fancy	fancy	ADJ
ftr-393	94	5	food	food	PROPN
ftr-393	94	6	,	,	PUNCT
ftr-393	94	7	ltd	ltd	PROPN
ftr-393	94	8	.	.	PROPN
ftr-393	95	1	v.	v.	PROPN
ftr-393	95	2	commissioner	commissioner	PROPN
ftr-393	95	3	,	,	PUNCT
ftr-393	95	4	t.c	t.c	PROPN
ftr-393	95	5	.	.	PROPN
ftr-393	95	6	memo	memo	NOUN
ftr-393	95	7	.	.	PUNCT
ftr-393	96	1	2005	2005	NUM
ftr-393	96	2	-	-	SYM
ftr-393	96	3	233	233	NUM
ftr-393	96	4	(	(	PUNCT
ftr-393	96	5	10/5/05	10/5/05	NUM
ftr-393	96	6	)	)	PUNCT
ftr-393	96	7	.	.	PUNCT
ftr-393	97	1	a	a	DET
ftr-393	97	2	$	$	SYM
ftr-393	97	3	1.5	1.5	NUM
ftr-393	97	4	million	million	NUM
ftr-393	97	5	advance	advance	NOUN
ftr-393	97	6	received	receive	VERB
ftr-393	97	7	by	by	ADP
ftr-393	97	8	the	the	DET
ftr-393	97	9	taxpayerretailer	taxpayerretailer	NOUN
ftr-393	97	10	from	from	ADP
ftr-393	97	11	a	a	DET
ftr-393	97	12	supplier	supplier	NOUN
ftr-393	97	13	that	that	PRON
ftr-393	97	14	was	be	AUX
ftr-393	97	15	evidenced	evidence	VERB
ftr-393	97	16	by	by	ADP
ftr-393	97	17	a	a	DET
ftr-393	97	18	promissory	promissory	ADJ
ftr-393	97	19	note	note	NOUN
ftr-393	97	20	with	with	ADP
ftr-393	97	21	the	the	DET
ftr-393	97	22	proper	proper	ADJ
ftr-393	97	23	indicia	indicia	NOUN
ftr-393	97	24	of	of	ADP
ftr-393	97	25	debt	debt	NOUN
ftr-393	97	26	nevertheless	nevertheless	ADV
ftr-393	97	27	was	be	AUX
ftr-393	97	28	not	not	PART
ftr-393	97	29	a	a	DET
ftr-393	97	30	true	true	ADJ
ftr-393	97	31	debt	debt	NOUN
ftr-393	97	32	,	,	PUNCT
ftr-393	97	33	because	because	SCONJ
ftr-393	97	34	the	the	DET
ftr-393	97	35	parties	party	NOUN
ftr-393	97	36	2007	2007	NUM
ftr-393	97	37	]	]	PUNCT
ftr-393	97	38	recent	recent	ADJ
ftr-393	97	39	developments	development	NOUN
ftr-393	97	40	in	in	ADP
ftr-393	97	41	federal	federal	ADJ
ftr-393	97	42	income	income	NOUN
ftr-393	97	43	taxation	taxation	NOUN
ftr-393	97	44	439	439	NUM
ftr-393	97	45	concurrently	concurrently	ADV
ftr-393	97	46	entered	enter	VERB
ftr-393	97	47	into	into	ADP
ftr-393	97	48	a	a	DET
ftr-393	97	49	supply	supply	NOUN
ftr-393	97	50	agreement	agreement	NOUN
ftr-393	97	51	pursuant	pursuant	ADJ
ftr-393	97	52	to	to	ADP
ftr-393	97	53	which	which	PRON
ftr-393	97	54	the	the	DET
ftr-393	97	55	debt	debt	NOUN
ftr-393	97	56	would	would	AUX
ftr-393	97	57	be	be	AUX
ftr-393	97	58	forgiven	forgive	VERB
ftr-393	97	59	if	if	SCONJ
ftr-393	97	60	the	the	DET
ftr-393	97	61	taxpayer	taxpayer	NOUN
ftr-393	97	62	purchased	purchase	VERB
ftr-393	97	63	the	the	DET
ftr-393	97	64	quantity	quantity	NOUN
ftr-393	97	65	of	of	ADP
ftr-393	97	66	product	product	NOUN
ftr-393	97	67	required	require	VERB
ftr-393	97	68	under	under	ADP
ftr-393	97	69	the	the	DET
ftr-393	97	70	supply	supply	NOUN
ftr-393	97	71	agreement	agreement	NOUN
ftr-393	97	72	over	over	ADP
ftr-393	97	73	its	its	PRON
ftr-393	97	74	term	term	NOUN
ftr-393	97	75	;	;	PUNCT
ftr-393	97	76	in	in	ADP
ftr-393	97	77	substance	substance	NOUN
ftr-393	97	78	,	,	PUNCT
ftr-393	97	79	there	there	PRON
ftr-393	97	80	was	be	VERB
ftr-393	97	81	no	no	DET
ftr-393	97	82	unconditional	unconditional	ADJ
ftr-393	97	83	obligation	obligation	NOUN
ftr-393	97	84	to	to	PART
ftr-393	97	85	repay	repay	VERB
ftr-393	97	86	the	the	DET
ftr-393	97	87	advance	advance	NOUN
ftr-393	97	88	because	because	SCONJ
ftr-393	97	89	the	the	DET
ftr-393	97	90	amounts	amount	NOUN
ftr-393	97	91	under	under	ADP
ftr-393	97	92	the	the	DET
ftr-393	97	93	note	note	NOUN
ftr-393	97	94	were	be	AUX
ftr-393	97	95	due	due	ADJ
ftr-393	97	96	only	only	ADV
ftr-393	97	97	if	if	SCONJ
ftr-393	97	98	the	the	DET
ftr-393	97	99	supply	supply	NOUN
ftr-393	97	100	agreement	agreement	NOUN
ftr-393	97	101	was	be	AUX
ftr-393	97	102	materially	materially	ADV
ftr-393	97	103	breached	breach	VERB
ftr-393	97	104	by	by	ADP
ftr-393	97	105	taxpayer	taxpayer	NOUN
ftr-393	97	106	.	.	PUNCT
ftr-393	98	1	a.	a.	NOUN
ftr-393	99	1	the	the	DET
ftr-393	99	2	ninth	ninth	ADJ
ftr-393	99	3	circuit	circuit	NOUN
ftr-393	99	4	disagrees	disagree	VERB
ftr-393	99	5	.	.	PUNCT
ftr-393	100	1	westpac	westpac	PROPN
ftr-393	100	2	pacific	pacific	PROPN
ftr-393	100	3	food	food	PROPN
ftr-393	100	4	v.	v.	PROPN
ftr-393	100	5	commissioner	commissioner	PROPN
ftr-393	100	6	,	,	PUNCT
ftr-393	100	7	451	451	NUM
ftr-393	100	8	f.3d	f.3d	NUM
ftr-393	100	9	970	970	NUM
ftr-393	100	10	(	(	PUNCT
ftr-393	100	11	9th	9th	ADJ
ftr-393	100	12	cir	cir	NOUN
ftr-393	100	13	.	.	PUNCT
ftr-393	101	1	6/21/06	6/21/06	NUM
ftr-393	101	2	)	)	PUNCT
ftr-393	101	3	,	,	PUNCT
ftr-393	101	4	rev’g	rev’g	PROPN
ftr-393	101	5	t.c	t.c	PROPN
ftr-393	101	6	.	.	PROPN
ftr-393	101	7	memo	memo	NOUN
ftr-393	101	8	.	.	PUNCT
ftr-393	102	1	2001	2001	NUM
ftr-393	102	2	-	-	SYM
ftr-393	102	3	175	175	NUM
ftr-393	102	4	(	(	PUNCT
ftr-393	102	5	7/16/01	7/16/01	NUM
ftr-393	102	6	)	)	PUNCT
ftr-393	102	7	.	.	PUNCT
ftr-393	103	1	“	"	PUNCT
ftr-393	103	2	cash	cash	NOUN
ftr-393	103	3	advance	advance	NOUN
ftr-393	103	4	trade	trade	NOUN
ftr-393	103	5	discounts	discount	NOUN
ftr-393	103	6	”	"	PUNCT
ftr-393	103	7	received	receive	VERB
ftr-393	103	8	by	by	ADP
ftr-393	103	9	a	a	DET
ftr-393	103	10	retailer	retailer	NOUN
ftr-393	103	11	from	from	ADP
ftr-393	103	12	a	a	DET
ftr-393	103	13	manufacturer	manufacturer	NOUN
ftr-393	103	14	in	in	ADP
ftr-393	103	15	exchange	exchange	NOUN
ftr-393	103	16	for	for	ADP
ftr-393	103	17	volume	volume	NOUN
ftr-393	103	18	purchase	purchase	NOUN
ftr-393	103	19	commitments	commitment	NOUN
ftr-393	103	20	,	,	PUNCT
ftr-393	103	21	subject	subject	ADJ
ftr-393	103	22	to	to	ADP
ftr-393	103	23	pro	pro	ADJ
ftr-393	103	24	rata	rata	ADJ
ftr-393	103	25	repayment	repayment	NOUN
ftr-393	103	26	if	if	SCONJ
ftr-393	103	27	the	the	DET
ftr-393	103	28	volume	volume	NOUN
ftr-393	103	29	commitments	commitment	NOUN
ftr-393	103	30	were	be	AUX
ftr-393	103	31	not	not	PART
ftr-393	103	32	met	meet	VERB
ftr-393	103	33	,	,	PUNCT
ftr-393	103	34	were	be	AUX
ftr-393	103	35	not	not	PART
ftr-393	103	36	includable	includable	ADJ
ftr-393	103	37	in	in	ADP
ftr-393	103	38	gross	gross	ADJ
ftr-393	103	39	income	income	NOUN
ftr-393	103	40	when	when	SCONJ
ftr-393	103	41	received	receive	VERB
ftr-393	103	42	because	because	SCONJ
ftr-393	103	43	these	these	DET
ftr-393	103	44	amounts	amount	NOUN
ftr-393	103	45	were	be	AUX
ftr-393	103	46	adjustments	adjustment	NOUN
ftr-393	103	47	to	to	ADP
ftr-393	103	48	the	the	DET
ftr-393	103	49	cost	cost	NOUN
ftr-393	103	50	of	of	ADP
ftr-393	103	51	goods	good	NOUN
ftr-393	103	52	sold	sell	VERB
ftr-393	103	53	and	and	CCONJ
ftr-393	103	54	the	the	DET
ftr-393	103	55	cash	cash	NOUN
ftr-393	103	56	advances	advance	NOUN
ftr-393	103	57	were	be	AUX
ftr-393	103	58	includible	includible	ADJ
ftr-393	103	59	in	in	ADP
ftr-393	103	60	income	income	NOUN
ftr-393	103	61	by	by	ADP
ftr-393	103	62	virtue	virtue	NOUN
ftr-393	103	63	of	of	ADP
ftr-393	103	64	taxpayer	taxpayer	NOUN
ftr-393	103	65	’s	’s	PART
ftr-393	103	66	inventory	inventory	NOUN
ftr-393	103	67	accounting	accounting	NOUN
ftr-393	103	68	system	system	NOUN
ftr-393	103	69	.	.	PUNCT
ftr-393	104	1	2	2	X
ftr-393	104	2	.	.	X
ftr-393	104	3	taxpayer	taxpayer	NOUN
ftr-393	104	4	has	have	VERB
ftr-393	104	5	cod	cod	NOUN
ftr-393	104	6	income	income	NOUN
ftr-393	104	7	when	when	SCONJ
ftr-393	104	8	liabilities	liability	NOUN
ftr-393	104	9	are	be	AUX
ftr-393	104	10	discharged	discharge	VERB
ftr-393	104	11	by	by	ADP
ftr-393	104	12	a	a	DET
ftr-393	104	13	guarantor	guarantor	NOUN
ftr-393	104	14	’s	’s	PART
ftr-393	104	15	payment	payment	NOUN
ftr-393	104	16	to	to	ADP
ftr-393	104	17	the	the	DET
ftr-393	104	18	creditor	creditor	NOUN
ftr-393	104	19	after	after	ADP
ftr-393	104	20	waiving	waive	VERB
ftr-393	104	21	any	any	DET
ftr-393	104	22	right	right	NOUN
ftr-393	104	23	to	to	ADP
ftr-393	104	24	reimbursement	reimbursement	VERB
ftr-393	104	25	from	from	ADP
ftr-393	104	26	the	the	DET
ftr-393	104	27	taxpayer	taxpayer	NOUN
ftr-393	104	28	.	.	PUNCT
ftr-393	105	1	miller	miller	PROPN
ftr-393	105	2	v.	v.	PROPN
ftr-393	105	3	commissioner	commissioner	PROPN
ftr-393	105	4	,	,	PUNCT
ftr-393	105	5	t.c	t.c	PROPN
ftr-393	105	6	.	.	PROPN
ftr-393	105	7	memo	memo	NOUN
ftr-393	105	8	.	.	PUNCT
ftr-393	106	1	2006	2006	NUM
ftr-393	106	2	-	-	SYM
ftr-393	106	3	125	125	NUM
ftr-393	106	4	(	(	PUNCT
ftr-393	106	5	6/15/06	6/15/06	NUM
ftr-393	106	6	)	)	PUNCT
ftr-393	106	7	.	.	PUNCT
ftr-393	107	1	taxpayer	taxpayer	NOUN
ftr-393	107	2	-	-	PUNCT
ftr-393	107	3	debtor	debtor	NOUN
ftr-393	107	4	realized	realize	VERB
ftr-393	107	5	cod	cod	NOUN
ftr-393	107	6	income	income	NOUN
ftr-393	107	7	upon	upon	SCONJ
ftr-393	107	8	guarantor	guarantor	NOUN
ftr-393	107	9	’s	’s	PART
ftr-393	107	10	payment	payment	NOUN
ftr-393	107	11	of	of	ADP
ftr-393	107	12	debt	debt	NOUN
ftr-393	107	13	to	to	ADP
ftr-393	107	14	the	the	DET
ftr-393	107	15	creditor	creditor	NOUN
ftr-393	107	16	because	because	SCONJ
ftr-393	107	17	guarantor	guarantor	NOUN
ftr-393	107	18	had	have	AUX
ftr-393	107	19	waived	waive	VERB
ftr-393	107	20	any	any	DET
ftr-393	107	21	right	right	NOUN
ftr-393	107	22	to	to	ADP
ftr-393	107	23	reimbursement	reimbursement	NOUN
ftr-393	107	24	rights	right	NOUN
ftr-393	107	25	in	in	ADP
ftr-393	107	26	advance	advance	NOUN
ftr-393	107	27	.	.	PUNCT
ftr-393	108	1	judge	judge	NOUN
ftr-393	108	2	gale	gale	PROPN
ftr-393	108	3	further	far	ADV
ftr-393	108	4	held	hold	VERB
ftr-393	108	5	that	that	SCONJ
ftr-393	108	6	liabilities	liabilitie	VERB
ftr-393	108	7	the	the	DET
ftr-393	108	8	cancellation	cancellation	NOUN
ftr-393	108	9	of	of	ADP
ftr-393	108	10	which	which	PRON
ftr-393	108	11	give	give	VERB
ftr-393	108	12	rise	rise	NOUN
ftr-393	108	13	to	to	ADP
ftr-393	108	14	cod	cod	NOUN
ftr-393	108	15	income	income	NOUN
ftr-393	108	16	are	be	AUX
ftr-393	108	17	counted	count	VERB
ftr-393	108	18	in	in	ADP
ftr-393	108	19	full	full	ADJ
ftr-393	108	20	as	as	ADP
ftr-393	108	21	liabilities	liability	NOUN
ftr-393	108	22	even	even	ADV
ftr-393	108	23	though	though	ADV
ftr-393	108	24	,	,	PUNCT
ftr-393	108	25	because	because	SCONJ
ftr-393	108	26	taxpayer	taxpayer	NOUN
ftr-393	108	27	was	be	AUX
ftr-393	108	28	insolvent	insolvent	ADJ
ftr-393	108	29	and	and	CCONJ
ftr-393	108	30	the	the	DET
ftr-393	108	31	loan	loan	NOUN
ftr-393	108	32	was	be	AUX
ftr-393	108	33	guaranteed	guarantee	VERB
ftr-393	108	34	by	by	ADP
ftr-393	108	35	a	a	DET
ftr-393	108	36	solvent	solvent	ADJ
ftr-393	108	37	third	third	ADJ
ftr-393	108	38	party	party	NOUN
ftr-393	108	39	,	,	PUNCT
ftr-393	108	40	there	there	PRON
ftr-393	108	41	was	be	VERB
ftr-393	108	42	virtually	virtually	ADV
ftr-393	108	43	no	no	DET
ftr-393	108	44	likelihood	likelihood	NOUN
ftr-393	108	45	that	that	SCONJ
ftr-393	108	46	taxpayer	taxpayer	NOUN
ftr-393	108	47	-	-	PUNCT
ftr-393	108	48	debtor	debtor	NOUN
ftr-393	108	49	would	would	AUX
ftr-393	108	50	be	be	AUX
ftr-393	108	51	called	call	VERB
ftr-393	108	52	upon	upon	SCONJ
ftr-393	108	53	to	to	PART
ftr-393	108	54	pay	pay	VERB
ftr-393	108	55	them	they	PRON
ftr-393	108	56	.	.	PUNCT
ftr-393	109	1	the	the	DET
ftr-393	109	2	primary	primary	ADJ
ftr-393	109	3	obligor	obligor	NOUN
ftr-393	109	4	on	on	ADP
ftr-393	109	5	a	a	DET
ftr-393	109	6	recourse	recourse	NOUN
ftr-393	109	7	obligation	obligation	NOUN
ftr-393	109	8	is	be	AUX
ftr-393	109	9	“	"	PUNCT
ftr-393	109	10	at	at	ADP
ftr-393	109	11	-	-	PUNCT
ftr-393	109	12	risk	risk	NOUN
ftr-393	109	13	”	"	PUNCT
ftr-393	109	14	notwithstanding	notwithstanding	ADP
ftr-393	109	15	a	a	DET
ftr-393	109	16	guarantor	guarantor	NOUN
ftr-393	109	17	’s	’s	PART
ftr-393	109	18	waiver	waiver	NOUN
ftr-393	109	19	of	of	ADP
ftr-393	109	20	right	right	NOUN
ftr-393	109	21	to	to	ADP
ftr-393	109	22	reimbursement	reimbursement	NOUN
ftr-393	109	23	because	because	SCONJ
ftr-393	109	24	the	the	DET
ftr-393	109	25	creditor	creditor	NOUN
ftr-393	109	26	had	have	VERB
ftr-393	109	27	the	the	DET
ftr-393	109	28	right	right	NOUN
ftr-393	109	29	to	to	PART
ftr-393	109	30	enforce	enforce	VERB
ftr-393	109	31	the	the	DET
ftr-393	109	32	loan	loan	NOUN
ftr-393	109	33	against	against	ADP
ftr-393	109	34	taxpayer	taxpayer	NOUN
ftr-393	109	35	,	,	PUNCT
ftr-393	109	36	and	and	CCONJ
ftr-393	109	37	taxpayer	taxpayer	NOUN
ftr-393	109	38	had	have	VERB
ftr-393	109	39	no	no	DET
ftr-393	109	40	rights	right	NOUN
ftr-393	109	41	to	to	ADP
ftr-393	109	42	reimbursement	reimbursement	NOUN
ftr-393	109	43	from	from	ADP
ftr-393	109	44	any	any	DET
ftr-393	109	45	other	other	ADJ
ftr-393	109	46	person	person	NOUN
ftr-393	109	47	.	.	PUNCT
ftr-393	110	1	the	the	DET
ftr-393	110	2	fact	fact	NOUN
ftr-393	110	3	that	that	SCONJ
ftr-393	110	4	taxpayer	taxpayer	NOUN
ftr-393	110	5	was	be	AUX
ftr-393	110	6	insolvent	insolvent	ADJ
ftr-393	110	7	when	when	SCONJ
ftr-393	110	8	the	the	DET
ftr-393	110	9	loan	loan	NOUN
ftr-393	110	10	fell	fall	VERB
ftr-393	110	11	due	due	ADJ
ftr-393	110	12	and	and	CCONJ
ftr-393	110	13	the	the	DET
ftr-393	110	14	creditor	creditor	NOUN
ftr-393	110	15	sought	seek	VERB
ftr-393	110	16	repayment	repayment	NOUN
ftr-393	110	17	directly	directly	ADV
ftr-393	110	18	from	from	ADP
ftr-393	110	19	the	the	DET
ftr-393	110	20	guarantor	guarantor	NOUN
ftr-393	110	21	was	be	AUX
ftr-393	110	22	not	not	PART
ftr-393	110	23	relevant	relevant	ADJ
ftr-393	110	24	.	.	PUNCT
ftr-393	111	1	3	3	X
ftr-393	111	2	.	.	X
ftr-393	111	3	no	no	DET
ftr-393	111	4	current	current	ADJ
ftr-393	111	5	taxation	taxation	NOUN
ftr-393	111	6	of	of	ADP
ftr-393	111	7	settlement	settlement	NOUN
ftr-393	111	8	funds	fund	NOUN
ftr-393	111	9	beneficially	beneficially	ADV
ftr-393	111	10	owned	own	VERB
ftr-393	111	11	by	by	ADP
ftr-393	111	12	a	a	DET
ftr-393	111	13	governmental	governmental	ADJ
ftr-393	111	14	entity	entity	NOUN
ftr-393	111	15	.	.	PUNCT
ftr-393	112	1	tipra	tipra	NOUN
ftr-393	112	2	§	§	PROPN
ftr-393	112	3	201(a	201(a	NUM
ftr-393	112	4	)	)	PUNCT
ftr-393	112	5	added	add	VERB
ftr-393	112	6	code	code	NOUN
ftr-393	112	7	§	§	PROPN
ftr-393	112	8	§	§	PROPN
ftr-393	112	9	468b(g)(2	468b(g)(2	PROPN
ftr-393	112	10	)	)	PUNCT
ftr-393	112	11	and	and	CCONJ
ftr-393	112	12	(	(	PUNCT
ftr-393	112	13	3	3	NUM
ftr-393	112	14	)	)	PUNCT
ftr-393	112	15	,	,	PUNCT
ftr-393	112	16	which	which	PRON
ftr-393	112	17	provide	provide	VERB
ftr-393	112	18	that	that	SCONJ
ftr-393	112	19	certain	certain	ADJ
ftr-393	112	20	settlement	settlement	NOUN
ftr-393	112	21	funds	fund	NOUN
ftr-393	112	22	established	establish	VERB
ftr-393	112	23	before	before	ADP
ftr-393	112	24	2011	2011	NUM
ftr-393	112	25	pursuant	pursuant	ADJ
ftr-393	112	26	to	to	PART
ftr-393	112	27	consent	consent	VERB
ftr-393	112	28	decrees	decree	NOUN
ftr-393	112	29	in	in	ADP
ftr-393	112	30	order	order	NOUN
ftr-393	112	31	to	to	PART
ftr-393	112	32	resolve	resolve	VERB
ftr-393	112	33	claims	claim	NOUN
ftr-393	112	34	under	under	ADP
ftr-393	112	35	the	the	DET
ftr-393	112	36	comprehensive	comprehensive	ADJ
ftr-393	112	37	environmental	environmental	ADJ
ftr-393	112	38	response	response	NOUN
ftr-393	112	39	,	,	PUNCT
ftr-393	112	40	compensation	compensation	NOUN
ftr-393	112	41	,	,	PUNCT
ftr-393	112	42	and	and	CCONJ
ftr-393	112	43	liability	liability	NOUN
ftr-393	112	44	act	act	NOUN
ftr-393	112	45	of	of	ADP
ftr-393	112	46	1980	1980	NUM
ftr-393	112	47	(	(	PUNCT
ftr-393	112	48	cercla	cercla	NOUN
ftr-393	112	49	)	)	PUNCT
ftr-393	112	50	are	be	AUX
ftr-393	112	51	treated	treat	VERB
ftr-393	112	52	as	as	ADP
ftr-393	112	53	beneficially	beneficially	ADV
ftr-393	112	54	owned	own	VERB
ftr-393	112	55	by	by	ADP
ftr-393	112	56	a	a	DET
ftr-393	112	57	state	state	NOUN
ftr-393	112	58	or	or	CCONJ
ftr-393	112	59	federal	federal	ADJ
ftr-393	112	60	governmental	governmental	ADJ
ftr-393	112	61	entity	entity	NOUN
ftr-393	112	62	,	,	PUNCT
ftr-393	112	63	and	and	CCONJ
ftr-393	112	64	are	be	AUX
ftr-393	112	65	thus	thus	ADV
ftr-393	112	66	exempt	exempt	ADJ
ftr-393	112	67	from	from	ADP
ftr-393	112	68	tax	tax	NOUN
ftr-393	112	69	under	under	ADP
ftr-393	112	70	§	§	PROPN
ftr-393	112	71	468b(g)(1	468b(g)(1	NOUN
ftr-393	112	72	)	)	PUNCT
ftr-393	112	73	.	.	PUNCT
ftr-393	113	1	a.	a.	NOUN
ftr-393	114	1	these	these	DET
ftr-393	114	2	provisions	provision	NOUN
ftr-393	114	3	were	be	AUX
ftr-393	114	4	made	make	VERB
ftr-393	114	5	permanent	permanent	ADJ
ftr-393	114	6	by	by	ADP
ftr-393	114	7	the	the	DET
ftr-393	114	8	tax	tax	NOUN
ftr-393	114	9	relief	relief	NOUN
ftr-393	114	10	and	and	CCONJ
ftr-393	114	11	health	health	NOUN
ftr-393	114	12	care	care	NOUN
ftr-393	114	13	act	act	NOUN
ftr-393	114	14	of	of	ADP
ftr-393	114	15	2006	2006	NUM
ftr-393	114	16	§	§	PROPN
ftr-393	114	17	409	409	NUM
ftr-393	114	18	.	.	NUM
ftr-393	114	19	440	440	NUM
ftr-393	114	20	florida	florida	PROPN
ftr-393	114	21	tax	tax	NOUN
ftr-393	114	22	review	review	NOUN
ftr-393	115	1	[	[	X
ftr-393	115	2	vol	vol	NOUN
ftr-393	115	3	.	.	PUNCT
ftr-393	115	4	8	8	NUM
ftr-393	115	5	:	:	PUNCT
ftr-393	115	6	si	si	PROPN
ftr-393	115	7	b.	b.	PROPN
ftr-393	115	8	deductible	deductible	PROPN
ftr-393	115	9	expenses	expense	NOUN
ftr-393	115	10	versus	versus	ADP
ftr-393	115	11	capitalization	capitalization	NOUN
ftr-393	115	12	1	1	NUM
ftr-393	115	13	.	.	PUNCT
ftr-393	116	1	irs	irs	PROPN
ftr-393	116	2	identifies	identify	VERB
ftr-393	116	3	issues	issue	NOUN
ftr-393	116	4	to	to	PART
ftr-393	116	5	be	be	AUX
ftr-393	116	6	addressed	address	VERB
ftr-393	116	7	in	in	ADP
ftr-393	116	8	forthcoming	forthcoming	ADJ
ftr-393	116	9	proposed	propose	VERB
ftr-393	116	10	regulations	regulation	NOUN
ftr-393	116	11	on	on	ADP
ftr-393	116	12	tangible	tangible	ADJ
ftr-393	116	13	property	property	NOUN
ftr-393	116	14	costs	cost	NOUN
ftr-393	116	15	.	.	PUNCT
ftr-393	117	1	notice	notice	VERB
ftr-393	117	2	2004	2004	NUM
ftr-393	117	3	-	-	SYM
ftr-393	117	4	6	6	NUM
ftr-393	117	5	,	,	PUNCT
ftr-393	117	6	2004	2004	NUM
ftr-393	117	7	-	-	SYM
ftr-393	117	8	1	1	NUM
ftr-393	117	9	c.b	c.b	NOUN
ftr-393	117	10	308	308	NUM
ftr-393	117	11	(	(	PUNCT
ftr-393	117	12	12/23/03	12/23/03	NUM
ftr-393	117	13	)	)	PUNCT
ftr-393	117	14	.	.	PUNCT
ftr-393	118	1	these	these	DET
ftr-393	118	2	issues	issue	NOUN
ftr-393	118	3	include	include	VERB
ftr-393	118	4	[	[	X
ftr-393	118	5	using	use	VERB
ftr-393	118	6	the	the	DET
ftr-393	118	7	numbering	numbering	NOUN
ftr-393	118	8	from	from	ADP
ftr-393	118	9	the	the	DET
ftr-393	118	10	notice	notice	NOUN
ftr-393	118	11	]	]	PUNCT
ftr-393	118	12	:	:	PUNCT
ftr-393	118	13	(	(	PUNCT
ftr-393	118	14	1	1	X
ftr-393	118	15	)	)	PUNCT
ftr-393	118	16	what	what	PRON
ftr-393	118	17	general	general	ADJ
ftr-393	118	18	principles	principle	NOUN
ftr-393	118	19	of	of	ADP
ftr-393	118	20	capitalization	capitalization	NOUN
ftr-393	118	21	should	should	AUX
ftr-393	118	22	be	be	AUX
ftr-393	118	23	applied	apply	VERB
ftr-393	118	24	?	?	PUNCT
ftr-393	119	1	(	(	PUNCT
ftr-393	119	2	2	2	X
ftr-393	119	3	)	)	PUNCT
ftr-393	119	4	what	what	PRON
ftr-393	119	5	is	be	AUX
ftr-393	119	6	the	the	DET
ftr-393	119	7	appropriate	appropriate	ADJ
ftr-393	119	8	“	"	PUNCT
ftr-393	119	9	unit	unit	NOUN
ftr-393	119	10	of	of	ADP
ftr-393	119	11	property	property	NOUN
ftr-393	119	12	”	"	PUNCT
ftr-393	119	13	?	?	PUNCT
ftr-393	119	14	;	;	PUNCT
ftr-393	119	15	(	(	PUNCT
ftr-393	119	16	3	3	X
ftr-393	119	17	)	)	PUNCT
ftr-393	119	18	what	what	PRON
ftr-393	119	19	is	be	AUX
ftr-393	119	20	the	the	DET
ftr-393	119	21	starting	starting	NOUN
ftr-393	119	22	point	point	NOUN
ftr-393	119	23	for	for	ADP
ftr-393	119	24	determining	determine	VERB
ftr-393	119	25	whether	whether	SCONJ
ftr-393	119	26	property	property	NOUN
ftr-393	119	27	value	value	NOUN
ftr-393	119	28	is	be	AUX
ftr-393	119	29	increased	increase	VERB
ftr-393	119	30	or	or	CCONJ
ftr-393	119	31	useful	useful	ADJ
ftr-393	119	32	life	life	NOUN
ftr-393	119	33	is	be	AUX
ftr-393	119	34	prolonged	prolong	VERB
ftr-393	119	35	?	?	PUNCT
ftr-393	119	36	;	;	PUNCT
ftr-393	119	37	(	(	PUNCT
ftr-393	119	38	11	11	NUM
ftr-393	119	39	)	)	PUNCT
ftr-393	119	40	should	should	AUX
ftr-393	119	41	the	the	DET
ftr-393	119	42	regulations	regulation	NOUN
ftr-393	119	43	provide	provide	VERB
ftr-393	119	44	“	"	PUNCT
ftr-393	119	45	repair	repair	NOUN
ftr-393	119	46	allowance	allowance	NOUN
ftr-393	119	47	”	"	PUNCT
ftr-393	119	48	type	type	NOUN
ftr-393	119	49	rules	rule	NOUN
ftr-393	119	50	?	?	PUNCT
ftr-393	119	51	;	;	PUNCT
ftr-393	119	52	(	(	PUNCT
ftr-393	119	53	12	12	NUM
ftr-393	119	54	)	)	PUNCT
ftr-393	119	55	should	should	AUX
ftr-393	119	56	the	the	DET
ftr-393	119	57	regulations	regulation	NOUN
ftr-393	119	58	provide	provide	VERB
ftr-393	119	59	a	a	DET
ftr-393	119	60	de	de	X
ftr-393	119	61	minimis	minimis	NOUN
ftr-393	119	62	rule	rule	NOUN
ftr-393	119	63	?	?	PUNCT
ftr-393	119	64	;	;	PUNCT
ftr-393	119	65	(	(	PUNCT
ftr-393	119	66	13	13	NUM
ftr-393	119	67	)	)	PUNCT
ftr-393	119	68	when	when	SCONJ
ftr-393	119	69	should	should	AUX
ftr-393	119	70	the	the	DET
ftr-393	119	71	“	"	PUNCT
ftr-393	119	72	plan	plan	NOUN
ftr-393	119	73	of	of	ADP
ftr-393	119	74	rehabilitation	rehabilitation	NOUN
ftr-393	119	75	”	"	PUNCT
ftr-393	119	76	doctrine	doctrine	NOUN
ftr-393	119	77	be	be	AUX
ftr-393	119	78	applied	apply	VERB
ftr-393	119	79	?	?	PUNCT
ftr-393	119	80	;	;	PUNCT
ftr-393	119	81	(	(	PUNCT
ftr-393	119	82	15	15	X
ftr-393	119	83	)	)	PUNCT
ftr-393	119	84	are	be	AUX
ftr-393	119	85	there	there	PRON
ftr-393	119	86	circumstances	circumstance	NOUN
ftr-393	119	87	where	where	SCONJ
ftr-393	119	88	tax	tax	NOUN
ftr-393	119	89	treatment	treatment	NOUN
ftr-393	119	90	should	should	AUX
ftr-393	119	91	follow	follow	VERB
ftr-393	119	92	financial	financial	ADJ
ftr-393	119	93	or	or	CCONJ
ftr-393	119	94	regulatory	regulatory	ADJ
ftr-393	119	95	accounting	accounting	NOUN
ftr-393	119	96	treatment	treatment	NOUN
ftr-393	119	97	?	?	PUNCT
ftr-393	120	1	a.	a.	NOUN
ftr-393	120	2	at	at	ADP
ftr-393	120	3	long	long	ADV
ftr-393	120	4	last	last	ADV
ftr-393	120	5	,	,	PUNCT
ftr-393	120	6	the	the	DET
ftr-393	120	7	long	long	ADV
ftr-393	120	8	-	-	PUNCT
ftr-393	120	9	promised	promise	VERB
ftr-393	120	10	tangible	tangible	ADJ
ftr-393	120	11	property	property	NOUN
ftr-393	120	12	proposed	propose	VERB
ftr-393	120	13	regulations	regulation	NOUN
ftr-393	120	14	are	be	AUX
ftr-393	120	15	out	out	ADV
ftr-393	120	16	.	.	PUNCT
ftr-393	121	1	reg-168745	reg-168745	PROPN
ftr-393	121	2	-	-	PUNCT
ftr-393	121	3	03	03	NUM
ftr-393	121	4	,	,	PUNCT
ftr-393	121	5	guidance	guidance	NOUN
ftr-393	121	6	regarding	regard	VERB
ftr-393	121	7	deduction	deduction	NOUN
ftr-393	121	8	and	and	CCONJ
ftr-393	121	9	capitalization	capitalization	NOUN
ftr-393	121	10	of	of	ADP
ftr-393	121	11	expenditures	expenditure	NOUN
ftr-393	121	12	related	relate	VERB
ftr-393	121	13	to	to	ADP
ftr-393	121	14	tangible	tangible	ADJ
ftr-393	121	15	property	property	NOUN
ftr-393	121	16	,	,	PUNCT
ftr-393	122	1	71	71	NUM
ftr-393	122	2	f.r	f.r	NOUN
ftr-393	122	3	.	.	PROPN
ftr-393	122	4	48590	48590	NUM
ftr-393	122	5	(	(	PUNCT
ftr-393	122	6	8/21/06	8/21/06	NUM
ftr-393	122	7	)	)	PUNCT
ftr-393	122	8	.	.	PUNCT
ftr-393	123	1	the	the	DET
ftr-393	123	2	proposed	propose	VERB
ftr-393	123	3	regulations	regulation	NOUN
ftr-393	123	4	include	include	VERB
ftr-393	123	5	a	a	DET
ftr-393	123	6	repair	repair	NOUN
ftr-393	123	7	allowance	allowance	NOUN
ftr-393	123	8	system	system	NOUN
ftr-393	123	9	that	that	PRON
ftr-393	123	10	would	would	AUX
ftr-393	123	11	permit	permit	VERB
ftr-393	123	12	expenditures	expenditure	NOUN
ftr-393	123	13	on	on	ADP
ftr-393	123	14	each	each	DET
ftr-393	123	15	class	class	NOUN
ftr-393	123	16	of	of	ADP
ftr-393	123	17	property	property	NOUN
ftr-393	123	18	up	up	ADP
ftr-393	123	19	to	to	ADP
ftr-393	123	20	a	a	DET
ftr-393	123	21	specified	specified	ADJ
ftr-393	123	22	percentage	percentage	NOUN
ftr-393	123	23	of	of	ADP
ftr-393	123	24	cost	cost	NOUN
ftr-393	123	25	to	to	PART
ftr-393	123	26	be	be	AUX
ftr-393	123	27	deducted	deduct	VERB
ftr-393	123	28	as	as	ADP
ftr-393	123	29	repairs	repair	NOUN
ftr-393	123	30	,	,	PUNCT
ftr-393	123	31	with	with	ADP
ftr-393	123	32	any	any	DET
ftr-393	123	33	excess	excess	NOUN
ftr-393	123	34	required	require	VERB
ftr-393	123	35	to	to	PART
ftr-393	123	36	be	be	AUX
ftr-393	123	37	capitalized	capitalize	VERB
ftr-393	123	38	;	;	PUNCT
ftr-393	123	39	the	the	DET
ftr-393	123	40	percentage	percentage	NOUN
ftr-393	123	41	is	be	AUX
ftr-393	123	42	to	to	PART
ftr-393	123	43	be	be	AUX
ftr-393	123	44	determined	determine	VERB
ftr-393	123	45	based	base	VERB
ftr-393	123	46	on	on	ADP
ftr-393	123	47	the	the	DET
ftr-393	123	48	principle	principle	NOUN
ftr-393	123	49	that	that	SCONJ
ftr-393	123	50	a	a	DET
ftr-393	123	51	taxpayer	taxpayer	NOUN
ftr-393	123	52	will	will	AUX
ftr-393	123	53	spend	spend	VERB
ftr-393	123	54	50	50	NUM
ftr-393	123	55	percent	percent	NOUN
ftr-393	123	56	of	of	ADP
ftr-393	123	57	cost	cost	NOUN
ftr-393	123	58	on	on	ADP
ftr-393	123	59	repairs	repair	NOUN
ftr-393	123	60	over	over	ADP
ftr-393	123	61	the	the	DET
ftr-393	123	62	macrs	macrs	PROPN
ftr-393	123	63	recovery	recovery	NOUN
ftr-393	123	64	period	period	NOUN
ftr-393	123	65	.	.	PUNCT
ftr-393	124	1	there	there	PRON
ftr-393	124	2	are	be	VERB
ftr-393	124	3	other	other	ADJ
ftr-393	124	4	rules	rule	NOUN
ftr-393	124	5	,	,	PUNCT
ftr-393	124	6	such	such	ADJ
ftr-393	124	7	as	as	ADP
ftr-393	124	8	a	a	DET
ftr-393	124	9	twelve	twelve	NUM
ftr-393	124	10	-	-	PUNCT
ftr-393	124	11	month	month	NOUN
ftr-393	124	12	rule	rule	NOUN
ftr-393	124	13	,	,	PUNCT
ftr-393	124	14	unit	unit	NOUN
ftr-393	124	15	-	-	PUNCT
ftr-393	124	16	of	of	ADP
ftr-393	124	17	-	-	PUNCT
ftr-393	124	18	property	property	NOUN
ftr-393	124	19	rules	rule	NOUN
ftr-393	124	20	for	for	ADP
ftr-393	124	21	four	four	NUM
ftr-393	124	22	categories	category	NOUN
ftr-393	124	23	of	of	ADP
ftr-393	124	24	property	property	NOUN
ftr-393	124	25	[	[	X
ftr-393	124	26	regulated	regulated	ADJ
ftr-393	124	27	industry	industry	NOUN
ftr-393	124	28	property	property	NOUN
ftr-393	124	29	,	,	PUNCT
ftr-393	124	30	buildings	building	NOUN
ftr-393	124	31	and	and	CCONJ
ftr-393	124	32	structural	structural	ADJ
ftr-393	124	33	components	component	NOUN
ftr-393	124	34	,	,	PUNCT
ftr-393	124	35	other	other	ADJ
ftr-393	124	36	personal	personal	ADJ
ftr-393	124	37	property	property	NOUN
ftr-393	124	38	,	,	PUNCT
ftr-393	124	39	and	and	CCONJ
ftr-393	124	40	other	other	ADJ
ftr-393	124	41	real	real	ADJ
ftr-393	124	42	property	property	NOUN
ftr-393	124	43	]	]	PUNCT
ftr-393	124	44	,	,	PUNCT
ftr-393	124	45	but	but	CCONJ
ftr-393	124	46	there	there	PRON
ftr-393	124	47	is	be	VERB
ftr-393	124	48	no	no	DET
ftr-393	124	49	de	de	X
ftr-393	124	50	minimis	minimis	NOUN
ftr-393	124	51	rule	rule	NOUN
ftr-393	124	52	–	–	PUNCT
ftr-393	124	53	however	however	ADV
ftr-393	124	54	,	,	PUNCT
ftr-393	124	55	the	the	DET
ftr-393	124	56	absence	absence	NOUN
ftr-393	124	57	of	of	ADP
ftr-393	124	58	a	a	DET
ftr-393	124	59	de	de	X
ftr-393	124	60	minimis	minimis	NOUN
ftr-393	124	61	rule	rule	NOUN
ftr-393	124	62	does	do	AUX
ftr-393	124	63	not	not	PART
ftr-393	124	64	change	change	VERB
ftr-393	124	65	the	the	DET
ftr-393	124	66	current	current	ADJ
ftr-393	124	67	practice	practice	NOUN
ftr-393	124	68	of	of	ADP
ftr-393	124	69	permitting	permit	VERB
ftr-393	124	70	agreements	agreement	NOUN
ftr-393	124	71	between	between	ADP
ftr-393	124	72	taxpayers	taxpayer	NOUN
ftr-393	124	73	and	and	CCONJ
ftr-393	124	74	irs	irs	PROPN
ftr-393	124	75	examining	examine	VERB
ftr-393	124	76	agents	agent	NOUN
ftr-393	124	77	not	not	PART
ftr-393	124	78	to	to	PART
ftr-393	124	79	select	select	VERB
ftr-393	124	80	assets	asset	NOUN
ftr-393	124	81	with	with	ADP
ftr-393	124	82	minimal	minimal	ADJ
ftr-393	124	83	cost	cost	NOUN
ftr-393	124	84	for	for	ADP
ftr-393	124	85	review	review	NOUN
ftr-393	124	86	.	.	PUNCT
ftr-393	125	1	amounts	amount	NOUN
ftr-393	125	2	paid	pay	VERB
ftr-393	125	3	that	that	SCONJ
ftr-393	125	4	materially	materially	ADV
ftr-393	125	5	increase	increase	VERB
ftr-393	125	6	the	the	DET
ftr-393	125	7	value	value	NOUN
ftr-393	125	8	of	of	ADP
ftr-393	125	9	a	a	DET
ftr-393	125	10	unit	unit	NOUN
ftr-393	125	11	of	of	ADP
ftr-393	125	12	property	property	NOUN
ftr-393	125	13	must	must	AUX
ftr-393	125	14	be	be	AUX
ftr-393	125	15	capitalized	capitalize	VERB
ftr-393	125	16	,	,	PUNCT
ftr-393	125	17	as	as	SCONJ
ftr-393	125	18	must	must	AUX
ftr-393	125	19	be	be	AUX
ftr-393	125	20	amounts	amount	NOUN
ftr-393	125	21	paid	pay	VERB
ftr-393	125	22	that	that	SCONJ
ftr-393	125	23	substantially	substantially	ADV
ftr-393	125	24	prolong	prolong	VERB
ftr-393	125	25	economic	economic	ADJ
ftr-393	125	26	useful	useful	ADJ
ftr-393	125	27	life	life	NOUN
ftr-393	125	28	.	.	PUNCT
ftr-393	126	1	•	•	NOUN
ftr-393	126	2	these	these	DET
ftr-393	126	3	proposed	propose	VERB
ftr-393	126	4	regulations	regulation	NOUN
ftr-393	126	5	would	would	AUX
ftr-393	126	6	expressly	expressly	ADV
ftr-393	126	7	provide	provide	VERB
ftr-393	126	8	that	that	SCONJ
ftr-393	126	9	“	"	PUNCT
ftr-393	126	10	[	[	X
ftr-393	126	11	a	a	X
ftr-393	126	12	]	]	X
ftr-393	126	13	taxpayer	taxpayer	NOUN
ftr-393	126	14	must	must	AUX
ftr-393	126	15	capitalize	capitalize	VERB
ftr-393	126	16	amounts	amount	NOUN
ftr-393	126	17	paid	pay	VERB
ftr-393	126	18	to	to	PART
ftr-393	126	19	acquire	acquire	VERB
ftr-393	126	20	or	or	CCONJ
ftr-393	126	21	produce	produce	VERB
ftr-393	126	22	real	real	ADJ
ftr-393	126	23	or	or	CCONJ
ftr-393	126	24	personal	personal	ADJ
ftr-393	126	25	property	property	NOUN
ftr-393	126	26	having	have	VERB
ftr-393	126	27	a	a	DET
ftr-393	126	28	useful	useful	ADJ
ftr-393	126	29	life	life	NOUN
ftr-393	126	30	substantially	substantially	ADV
ftr-393	126	31	beyond	beyond	ADP
ftr-393	126	32	the	the	DET
ftr-393	126	33	taxable	taxable	ADJ
ftr-393	126	34	year	year	NOUN
ftr-393	126	35	,	,	PUNCT
ftr-393	126	36	including	include	VERB
ftr-393	126	37	land	land	NOUN
ftr-393	126	38	and	and	CCONJ
ftr-393	126	39	land	land	NOUN
ftr-393	126	40	improvements	improvement	NOUN
ftr-393	126	41	,	,	PUNCT
ftr-393	126	42	buildings	building	NOUN
ftr-393	126	43	,	,	PUNCT
ftr-393	126	44	machinery	machinery	NOUN
ftr-393	126	45	and	and	CCONJ
ftr-393	126	46	equipment	equipment	NOUN
ftr-393	126	47	,	,	PUNCT
ftr-393	126	48	and	and	CCONJ
ftr-393	126	49	furniture	furniture	NOUN
ftr-393	126	50	and	and	CCONJ
ftr-393	126	51	fixtures	fixture	NOUN
ftr-393	126	52	.	.	PUNCT
ftr-393	126	53	.	.	PUNCT
ftr-393	126	54	.	.	PUNCT
ftr-393	127	1	having	have	VERB
ftr-393	127	2	a	a	DET
ftr-393	127	3	useful	useful	ADJ
ftr-393	127	4	life	life	NOUN
ftr-393	127	5	substantially	substantially	ADV
ftr-393	127	6	beyond	beyond	ADP
ftr-393	127	7	the	the	DET
ftr-393	127	8	taxable	taxable	ADJ
ftr-393	127	9	year	year	NOUN
ftr-393	127	10	[	[	X
ftr-393	127	11	,	,	PUNCT
ftr-393	127	12	and	and	CCONJ
ftr-393	127	13	also	also	ADV
ftr-393	127	14	]	]	PUNCT
ftr-393	127	15	amounts	amount	NOUN
ftr-393	127	16	paid	pay	VERB
ftr-393	127	17	to	to	PART
ftr-393	127	18	acquire	acquire	VERB
ftr-393	127	19	real	real	ADJ
ftr-393	127	20	or	or	CCONJ
ftr-393	127	21	personal	personal	ADJ
ftr-393	127	22	property	property	NOUN
ftr-393	127	23	for	for	ADP
ftr-393	127	24	resale	resale	NOUN
ftr-393	127	25	and	and	CCONJ
ftr-393	127	26	to	to	PART
ftr-393	127	27	produce	produce	VERB
ftr-393	127	28	real	real	ADJ
ftr-393	127	29	or	or	CCONJ
ftr-393	127	30	personal	personal	ADJ
ftr-393	127	31	property	property	NOUN
ftr-393	127	32	for	for	ADP
ftr-393	127	33	sale	sale	NOUN
ftr-393	127	34	.	.	PUNCT
ftr-393	127	35	”	"	PUNCT
ftr-393	128	1	transaction	transaction	NOUN
ftr-393	128	2	costs	cost	VERB
ftr-393	128	3	to	to	PART
ftr-393	128	4	acquire	acquire	VERB
ftr-393	128	5	property	property	NOUN
ftr-393	128	6	also	also	ADV
ftr-393	128	7	are	be	AUX
ftr-393	128	8	expressly	expressly	ADV
ftr-393	128	9	required	require	VERB
ftr-393	128	10	to	to	PART
ftr-393	128	11	be	be	AUX
ftr-393	128	12	capitalized	capitalize	VERB
ftr-393	128	13	.	.	PUNCT
ftr-393	129	1	the	the	DET
ftr-393	129	2	proposed	propose	VERB
ftr-393	129	3	regulations	regulation	NOUN
ftr-393	129	4	also	also	ADV
ftr-393	129	5	expressly	expressly	ADV
ftr-393	129	6	require	require	VERB
ftr-393	129	7	capitalization	capitalization	NOUN
ftr-393	129	8	of	of	ADP
ftr-393	129	9	any	any	DET
ftr-393	129	10	amount	amount	NOUN
ftr-393	129	11	paid	pay	VERB
ftr-393	129	12	“	"	PUNCT
ftr-393	129	13	for	for	ADP
ftr-393	129	14	permanent	permanent	ADJ
ftr-393	129	15	improvements	improvement	NOUN
ftr-393	129	16	or	or	CCONJ
ftr-393	129	17	betterments	betterment	NOUN
ftr-393	129	18	made	make	VERB
ftr-393	129	19	to	to	PART
ftr-393	129	20	increase	increase	VERB
ftr-393	129	21	the	the	DET
ftr-393	129	22	value	value	NOUN
ftr-393	129	23	of	of	ADP
ftr-393	129	24	any	any	DET
ftr-393	129	25	property	property	NOUN
ftr-393	129	26	.	.	PUNCT
ftr-393	129	27	”	"	PUNCT
ftr-393	130	1	the	the	DET
ftr-393	130	2	proposed	propose	VERB
ftr-393	130	3	regulations	regulation	NOUN
ftr-393	130	4	provide	provide	VERB
ftr-393	130	5	detailed	detailed	ADJ
ftr-393	130	6	rules	rule	NOUN
ftr-393	130	7	for	for	ADP
ftr-393	130	8	determining	determine	VERB
ftr-393	130	9	the	the	DET
ftr-393	130	10	proper	proper	ADJ
ftr-393	130	11	“	"	PUNCT
ftr-393	130	12	unit	unit	NOUN
ftr-393	130	13	of	of	ADP
ftr-393	130	14	property	property	NOUN
ftr-393	130	15	”	"	PUNCT
ftr-393	130	16	with	with	ADP
ftr-393	130	17	respect	respect	NOUN
ftr-393	130	18	to	to	ADP
ftr-393	130	19	which	which	PRON
ftr-393	130	20	the	the	DET
ftr-393	130	21	2007	2007	NUM
ftr-393	130	22	]	]	PUNCT
ftr-393	130	23	recent	recent	ADJ
ftr-393	130	24	developments	development	NOUN
ftr-393	130	25	in	in	ADP
ftr-393	130	26	federal	federal	ADJ
ftr-393	130	27	income	income	NOUN
ftr-393	130	28	taxation	taxation	NOUN
ftr-393	130	29	441	441	NUM
ftr-393	130	30	capitalization	capitalization	NOUN
ftr-393	130	31	requirement	requirement	NOUN
ftr-393	130	32	will	will	AUX
ftr-393	130	33	be	be	AUX
ftr-393	130	34	applied	apply	VERB
ftr-393	130	35	.	.	PUNCT
ftr-393	131	1	the	the	DET
ftr-393	131	2	unit	unit	NOUN
ftr-393	131	3	of	of	ADP
ftr-393	131	4	property	property	NOUN
ftr-393	131	5	concept	concept	NOUN
ftr-393	131	6	is	be	AUX
ftr-393	131	7	employed	employ	VERB
ftr-393	131	8	to	to	PART
ftr-393	131	9	distinguish	distinguish	VERB
ftr-393	131	10	deductible	deductible	ADJ
ftr-393	131	11	repairs	repair	NOUN
ftr-393	131	12	to	to	ADP
ftr-393	131	13	a	a	DET
ftr-393	131	14	component	component	NOUN
ftr-393	131	15	of	of	ADP
ftr-393	131	16	a	a	DET
ftr-393	131	17	unit	unit	NOUN
ftr-393	131	18	from	from	ADP
ftr-393	131	19	capitalized	capitalize	VERB
ftr-393	131	20	replacement	replacement	NOUN
ftr-393	131	21	costs	cost	NOUN
ftr-393	131	22	of	of	ADP
ftr-393	131	23	a	a	DET
ftr-393	131	24	unit	unit	NOUN
ftr-393	131	25	of	of	ADP
ftr-393	131	26	property	property	NOUN
ftr-393	131	27	that	that	PRON
ftr-393	131	28	contributes	contribute	VERB
ftr-393	131	29	to	to	ADP
ftr-393	131	30	the	the	DET
ftr-393	131	31	functionality	functionality	NOUN
ftr-393	131	32	of	of	ADP
ftr-393	131	33	another	another	DET
ftr-393	131	34	larger	large	ADJ
ftr-393	131	35	unit	unit	NOUN
ftr-393	131	36	of	of	ADP
ftr-393	131	37	property	property	NOUN
ftr-393	131	38	.	.	PUNCT
ftr-393	132	1	for	for	ADP
ftr-393	132	2	example	example	NOUN
ftr-393	132	3	,	,	PUNCT
ftr-393	132	4	a	a	DET
ftr-393	132	5	truck	truck	NOUN
ftr-393	132	6	,	,	PUNCT
ftr-393	132	7	aircraft	aircraft	NOUN
ftr-393	132	8	,	,	PUNCT
ftr-393	132	9	or	or	CCONJ
ftr-393	132	10	boat	boat	NOUN
ftr-393	132	11	engine	engine	NOUN
ftr-393	132	12	might	might	AUX
ftr-393	132	13	or	or	CCONJ
ftr-393	132	14	might	might	AUX
ftr-393	132	15	not	not	PART
ftr-393	132	16	be	be	AUX
ftr-393	132	17	a	a	DET
ftr-393	132	18	separate	separate	ADJ
ftr-393	132	19	unit	unit	NOUN
ftr-393	132	20	of	of	ADP
ftr-393	132	21	property	property	NOUN
ftr-393	132	22	from	from	ADP
ftr-393	132	23	the	the	DET
ftr-393	132	24	remainder	remainder	NOUN
ftr-393	132	25	of	of	ADP
ftr-393	132	26	the	the	DET
ftr-393	132	27	truck	truck	NOUN
ftr-393	132	28	,	,	PUNCT
ftr-393	132	29	aircraft	aircraft	NOUN
ftr-393	132	30	,	,	PUNCT
ftr-393	132	31	or	or	CCONJ
ftr-393	132	32	boat	boat	NOUN
ftr-393	132	33	.	.	PUNCT
ftr-393	133	1	•	•	NUM
ftr-393	133	2	the	the	DET
ftr-393	133	3	test	test	NOUN
ftr-393	133	4	under	under	ADP
ftr-393	133	5	these	these	DET
ftr-393	133	6	proposed	propose	VERB
ftr-393	133	7	regulations	regulation	NOUN
ftr-393	133	8	for	for	ADP
ftr-393	133	9	distinguishing	distinguish	VERB
ftr-393	133	10	capital	capital	NOUN
ftr-393	133	11	expenditures	expenditure	NOUN
ftr-393	133	12	from	from	ADP
ftr-393	133	13	repairs	repair	NOUN
ftr-393	133	14	is	be	AUX
ftr-393	133	15	whether	whether	SCONJ
ftr-393	133	16	the	the	DET
ftr-393	133	17	expenditure	expenditure	NOUN
ftr-393	133	18	improves	improve	VERB
ftr-393	133	19	the	the	DET
ftr-393	133	20	property	property	NOUN
ftr-393	133	21	.	.	PUNCT
ftr-393	134	1	an	an	DET
ftr-393	134	2	expenditure	expenditure	NOUN
ftr-393	134	3	improves	improve	VERB
ftr-393	134	4	a	a	DET
ftr-393	134	5	unit	unit	NOUN
ftr-393	134	6	of	of	ADP
ftr-393	134	7	property	property	NOUN
ftr-393	134	8	if	if	SCONJ
ftr-393	134	9	the	the	DET
ftr-393	134	10	expenditure	expenditure	NOUN
ftr-393	134	11	either	either	CCONJ
ftr-393	134	12	(	(	PUNCT
ftr-393	134	13	1	1	X
ftr-393	134	14	)	)	PUNCT
ftr-393	134	15	materially	materially	ADV
ftr-393	134	16	enhances	enhance	VERB
ftr-393	134	17	the	the	DET
ftr-393	134	18	value	value	NOUN
ftr-393	134	19	of	of	ADP
ftr-393	134	20	the	the	DET
ftr-393	134	21	property	property	NOUN
ftr-393	134	22	as	as	SCONJ
ftr-393	134	23	compared	compare	VERB
ftr-393	134	24	with	with	ADP
ftr-393	134	25	the	the	DET
ftr-393	134	26	status	status	NOUN
ftr-393	134	27	of	of	ADP
ftr-393	134	28	the	the	DET
ftr-393	134	29	property	property	NOUN
ftr-393	134	30	prior	prior	ADV
ftr-393	134	31	to	to	ADP
ftr-393	134	32	the	the	DET
ftr-393	134	33	condition	condition	NOUN
ftr-393	134	34	necessitating	necessitate	VERB
ftr-393	134	35	the	the	DET
ftr-393	134	36	expenditure	expenditure	NOUN
ftr-393	134	37	,	,	PUNCT
ftr-393	134	38	or	or	CCONJ
ftr-393	134	39	(	(	PUNCT
ftr-393	134	40	2	2	X
ftr-393	134	41	)	)	PUNCT
ftr-393	134	42	restores	restore	VERB
ftr-393	134	43	the	the	DET
ftr-393	134	44	property	property	NOUN
ftr-393	134	45	.	.	PUNCT
ftr-393	135	1	the	the	DET
ftr-393	135	2	“	"	PUNCT
ftr-393	135	3	materially	materially	ADV
ftr-393	135	4	enhances	enhance	VERB
ftr-393	135	5	the	the	DET
ftr-393	135	6	value	value	NOUN
ftr-393	135	7	”	"	PUNCT
ftr-393	135	8	test	test	NOUN
ftr-393	135	9	will	will	AUX
ftr-393	135	10	apply	apply	VERB
ftr-393	135	11	in	in	ADP
ftr-393	135	12	both	both	DET
ftr-393	135	13	cases	case	NOUN
ftr-393	135	14	of	of	ADP
ftr-393	135	15	normal	normal	ADJ
ftr-393	135	16	wear	wear	NOUN
ftr-393	135	17	and	and	CCONJ
ftr-393	135	18	tear	tear	NOUN
ftr-393	135	19	as	as	ADV
ftr-393	135	20	well	well	ADV
ftr-393	135	21	as	as	ADP
ftr-393	135	22	cases	case	NOUN
ftr-393	135	23	when	when	SCONJ
ftr-393	135	24	the	the	DET
ftr-393	135	25	expenditure	expenditure	NOUN
ftr-393	135	26	arises	arise	VERB
ftr-393	135	27	from	from	ADP
ftr-393	135	28	a	a	DET
ftr-393	135	29	sudden	sudden	ADJ
ftr-393	135	30	,	,	PUNCT
ftr-393	135	31	unexpected	unexpected	ADJ
ftr-393	135	32	,	,	PUNCT
ftr-393	135	33	or	or	CCONJ
ftr-393	135	34	unusual	unusual	ADJ
ftr-393	135	35	external	external	ADJ
ftr-393	135	36	circumstance	circumstance	NOUN
ftr-393	135	37	.	.	PUNCT
ftr-393	136	1	under	under	ADP
ftr-393	136	2	the	the	DET
ftr-393	136	3	proposed	propose	VERB
ftr-393	136	4	regulations	regulation	NOUN
ftr-393	136	5	,	,	PUNCT
ftr-393	136	6	when	when	SCONJ
ftr-393	136	7	the	the	DET
ftr-393	136	8	event	event	NOUN
ftr-393	136	9	necessitating	necessitate	VERB
ftr-393	136	10	the	the	DET
ftr-393	136	11	expenditure	expenditure	NOUN
ftr-393	136	12	is	be	AUX
ftr-393	136	13	normal	normal	ADJ
ftr-393	136	14	wear	wear	NOUN
ftr-393	136	15	and	and	CCONJ
ftr-393	136	16	tear	tear	NOUN
ftr-393	136	17	,	,	PUNCT
ftr-393	136	18	the	the	DET
ftr-393	136	19	condition	condition	NOUN
ftr-393	136	20	of	of	ADP
ftr-393	136	21	the	the	DET
ftr-393	136	22	property	property	NOUN
ftr-393	136	23	immediately	immediately	ADV
ftr-393	136	24	prior	prior	ADV
ftr-393	136	25	to	to	ADP
ftr-393	136	26	the	the	DET
ftr-393	136	27	event	event	NOUN
ftr-393	136	28	necessitating	necessitate	VERB
ftr-393	136	29	the	the	DET
ftr-393	136	30	expenditure	expenditure	NOUN
ftr-393	136	31	is	be	AUX
ftr-393	136	32	the	the	DET
ftr-393	136	33	condition	condition	NOUN
ftr-393	136	34	of	of	ADP
ftr-393	136	35	the	the	DET
ftr-393	136	36	property	property	NOUN
ftr-393	136	37	after	after	ADP
ftr-393	136	38	the	the	DET
ftr-393	136	39	last	last	ADJ
ftr-393	136	40	time	time	NOUN
ftr-393	136	41	the	the	DET
ftr-393	136	42	taxpayer	taxpayer	NOUN
ftr-393	136	43	corrected	correct	VERB
ftr-393	136	44	the	the	DET
ftr-393	136	45	effects	effect	NOUN
ftr-393	136	46	of	of	ADP
ftr-393	136	47	normal	normal	ADJ
ftr-393	136	48	wear	wear	NOUN
ftr-393	136	49	and	and	CCONJ
ftr-393	136	50	tear	tear	NOUN
ftr-393	136	51	or	or	CCONJ
ftr-393	136	52	,	,	PUNCT
ftr-393	136	53	if	if	SCONJ
ftr-393	136	54	the	the	DET
ftr-393	136	55	taxpayer	taxpayer	NOUN
ftr-393	136	56	has	have	AUX
ftr-393	136	57	not	not	PART
ftr-393	136	58	previously	previously	ADV
ftr-393	136	59	corrected	correct	VERB
ftr-393	136	60	the	the	DET
ftr-393	136	61	effects	effect	NOUN
ftr-393	136	62	of	of	ADP
ftr-393	136	63	normal	normal	ADJ
ftr-393	136	64	wear	wear	NOUN
ftr-393	136	65	and	and	CCONJ
ftr-393	136	66	tear	tear	NOUN
ftr-393	136	67	,	,	PUNCT
ftr-393	136	68	the	the	DET
ftr-393	136	69	condition	condition	NOUN
ftr-393	136	70	of	of	ADP
ftr-393	136	71	the	the	DET
ftr-393	136	72	property	property	NOUN
ftr-393	136	73	when	when	SCONJ
ftr-393	136	74	it	it	PRON
ftr-393	136	75	was	be	AUX
ftr-393	136	76	first	first	ADV
ftr-393	136	77	placed	place	VERB
ftr-393	136	78	in	in	ADP
ftr-393	136	79	service	service	NOUN
ftr-393	136	80	by	by	ADP
ftr-393	136	81	the	the	DET
ftr-393	136	82	taxpayer	taxpayer	NOUN
ftr-393	136	83	.	.	PUNCT
ftr-393	137	1	this	this	DET
ftr-393	137	2	comparison	comparison	NOUN
ftr-393	137	3	rule	rule	NOUN
ftr-393	137	4	for	for	ADP
ftr-393	137	5	wear	wear	NOUN
ftr-393	137	6	and	and	CCONJ
ftr-393	137	7	tear	tear	NOUN
ftr-393	137	8	applies	apply	VERB
ftr-393	137	9	even	even	ADV
ftr-393	137	10	if	if	SCONJ
ftr-393	137	11	the	the	DET
ftr-393	137	12	taxpayer	taxpayer	NOUN
ftr-393	137	13	engages	engage	VERB
ftr-393	137	14	in	in	ADP
ftr-393	137	15	regular	regular	ADJ
ftr-393	137	16	,	,	PUNCT
ftr-393	137	17	cyclical	cyclical	ADJ
ftr-393	137	18	maintenance	maintenance	NOUN
ftr-393	137	19	of	of	ADP
ftr-393	137	20	the	the	DET
ftr-393	137	21	property	property	NOUN
ftr-393	137	22	to	to	PART
ftr-393	137	23	correct	correct	VERB
ftr-393	137	24	the	the	DET
ftr-393	137	25	effects	effect	NOUN
ftr-393	137	26	of	of	ADP
ftr-393	137	27	normal	normal	ADJ
ftr-393	137	28	wear	wear	NOUN
ftr-393	137	29	and	and	CCONJ
ftr-393	137	30	tear	tear	ADJ
ftr-393	137	31	.	.	PUNCT
ftr-393	138	1	•	•	NUM
ftr-393	138	2	the	the	DET
ftr-393	138	3	“	"	PUNCT
ftr-393	138	4	materially	materially	ADV
ftr-393	138	5	enhances	enhance	VERB
ftr-393	138	6	value	value	NOUN
ftr-393	138	7	”	"	PUNCT
ftr-393	138	8	test	test	NOUN
ftr-393	138	9	does	do	AUX
ftr-393	138	10	not	not	PART
ftr-393	138	11	require	require	VERB
ftr-393	138	12	an	an	DET
ftr-393	138	13	actual	actual	ADJ
ftr-393	138	14	determination	determination	NOUN
ftr-393	138	15	of	of	ADP
ftr-393	138	16	an	an	DET
ftr-393	138	17	increase	increase	NOUN
ftr-393	138	18	in	in	ADP
ftr-393	138	19	the	the	DET
ftr-393	138	20	fair	fair	ADJ
ftr-393	138	21	market	market	NOUN
ftr-393	138	22	value	value	NOUN
ftr-393	138	23	of	of	ADP
ftr-393	138	24	the	the	DET
ftr-393	138	25	property	property	NOUN
ftr-393	138	26	.	.	PUNCT
ftr-393	139	1	the	the	DET
ftr-393	139	2	irs	irs	PROPN
ftr-393	139	3	rejected	reject	VERB
ftr-393	139	4	an	an	DET
ftr-393	139	5	actual	actual	ADJ
ftr-393	139	6	valuation	valuation	NOUN
ftr-393	139	7	test	test	NOUN
ftr-393	139	8	in	in	ADP
ftr-393	139	9	favor	favor	NOUN
ftr-393	139	10	of	of	ADP
ftr-393	139	11	conventions	convention	NOUN
ftr-393	139	12	.	.	PUNCT
ftr-393	140	1	an	an	DET
ftr-393	140	2	expenditure	expenditure	NOUN
ftr-393	140	3	materially	materially	ADV
ftr-393	140	4	increases	increase	VERB
ftr-393	140	5	the	the	DET
ftr-393	140	6	value	value	NOUN
ftr-393	140	7	of	of	ADP
ftr-393	140	8	property	property	NOUN
ftr-393	140	9	only	only	ADV
ftr-393	140	10	if	if	SCONJ
ftr-393	140	11	it	it	PRON
ftr-393	140	12	:	:	PUNCT
ftr-393	140	13	(	(	PUNCT
ftr-393	140	14	1	1	X
ftr-393	140	15	)	)	PUNCT
ftr-393	140	16	ameliorates	ameliorate	VERB
ftr-393	140	17	a	a	DET
ftr-393	140	18	condition	condition	NOUN
ftr-393	140	19	or	or	CCONJ
ftr-393	140	20	defect	defect	VERB
ftr-393	140	21	that	that	PRON
ftr-393	140	22	either	either	CCONJ
ftr-393	140	23	existed	exist	VERB
ftr-393	140	24	prior	prior	ADV
ftr-393	140	25	to	to	ADP
ftr-393	140	26	the	the	DET
ftr-393	140	27	taxpayer	taxpayer	NOUN
ftr-393	140	28	's	's	PART
ftr-393	140	29	acquisition	acquisition	NOUN
ftr-393	140	30	of	of	ADP
ftr-393	140	31	the	the	DET
ftr-393	140	32	unit	unit	NOUN
ftr-393	140	33	of	of	ADP
ftr-393	140	34	property	property	NOUN
ftr-393	140	35	or	or	CCONJ
ftr-393	140	36	arose	arise	VERB
ftr-393	140	37	during	during	ADP
ftr-393	140	38	the	the	DET
ftr-393	140	39	production	production	NOUN
ftr-393	140	40	of	of	ADP
ftr-393	140	41	the	the	DET
ftr-393	140	42	unit	unit	NOUN
ftr-393	140	43	of	of	ADP
ftr-393	140	44	property	property	NOUN
ftr-393	140	45	,	,	PUNCT
ftr-393	140	46	whether	whether	SCONJ
ftr-393	140	47	or	or	CCONJ
ftr-393	140	48	not	not	PART
ftr-393	140	49	the	the	DET
ftr-393	140	50	taxpayer	taxpayer	NOUN
ftr-393	140	51	was	be	AUX
ftr-393	140	52	aware	aware	ADJ
ftr-393	140	53	of	of	ADP
ftr-393	140	54	the	the	DET
ftr-393	140	55	condition	condition	NOUN
ftr-393	140	56	or	or	CCONJ
ftr-393	140	57	defect	defect	VERB
ftr-393	140	58	at	at	ADP
ftr-393	140	59	the	the	DET
ftr-393	140	60	time	time	NOUN
ftr-393	140	61	of	of	ADP
ftr-393	140	62	the	the	DET
ftr-393	140	63	acquisition	acquisition	NOUN
ftr-393	140	64	or	or	CCONJ
ftr-393	140	65	production	production	NOUN
ftr-393	140	66	,	,	PUNCT
ftr-393	140	67	(	(	PUNCT
ftr-393	140	68	2	2	X
ftr-393	140	69	)	)	PUNCT
ftr-393	140	70	is	be	AUX
ftr-393	140	71	for	for	ADP
ftr-393	140	72	work	work	NOUN
ftr-393	140	73	performed	perform	VERB
ftr-393	140	74	prior	prior	ADV
ftr-393	140	75	to	to	ADP
ftr-393	140	76	the	the	DET
ftr-393	140	77	date	date	NOUN
ftr-393	140	78	the	the	DET
ftr-393	140	79	property	property	NOUN
ftr-393	140	80	actually	actually	ADV
ftr-393	140	81	is	be	AUX
ftr-393	140	82	placed	place	VERB
ftr-393	140	83	in	in	ADP
ftr-393	140	84	service	service	NOUN
ftr-393	140	85	by	by	ADP
ftr-393	140	86	the	the	DET
ftr-393	140	87	taxpayer	taxpayer	NOUN
ftr-393	140	88	,	,	PUNCT
ftr-393	140	89	(	(	PUNCT
ftr-393	140	90	3	3	X
ftr-393	140	91	)	)	PUNCT
ftr-393	140	92	adapts	adapt	VERB
ftr-393	140	93	the	the	DET
ftr-393	140	94	unit	unit	NOUN
ftr-393	140	95	of	of	ADP
ftr-393	140	96	property	property	NOUN
ftr-393	140	97	to	to	ADP
ftr-393	140	98	a	a	DET
ftr-393	140	99	new	new	ADJ
ftr-393	140	100	or	or	CCONJ
ftr-393	140	101	different	different	ADJ
ftr-393	140	102	use	use	NOUN
ftr-393	140	103	(	(	PUNCT
ftr-393	140	104	including	include	VERB
ftr-393	140	105	a	a	DET
ftr-393	140	106	permanent	permanent	ADJ
ftr-393	140	107	structural	structural	ADJ
ftr-393	140	108	alteration	alteration	NOUN
ftr-393	140	109	to	to	ADP
ftr-393	140	110	the	the	DET
ftr-393	140	111	unit	unit	NOUN
ftr-393	140	112	of	of	ADP
ftr-393	140	113	property	property	NOUN
ftr-393	140	114	)	)	PUNCT
ftr-393	140	115	,	,	PUNCT
ftr-393	140	116	(	(	PUNCT
ftr-393	140	117	4	4	X
ftr-393	140	118	)	)	PUNCT
ftr-393	140	119	results	result	NOUN
ftr-393	140	120	in	in	ADP
ftr-393	140	121	a	a	DET
ftr-393	140	122	betterment	betterment	NOUN
ftr-393	140	123	(	(	PUNCT
ftr-393	140	124	including	include	VERB
ftr-393	140	125	a	a	DET
ftr-393	140	126	material	material	NOUN
ftr-393	140	127	increase	increase	NOUN
ftr-393	140	128	in	in	ADP
ftr-393	140	129	quality	quality	NOUN
ftr-393	140	130	or	or	CCONJ
ftr-393	140	131	strength	strength	NOUN
ftr-393	140	132	)	)	PUNCT
ftr-393	140	133	or	or	CCONJ
ftr-393	140	134	a	a	DET
ftr-393	140	135	material	material	NOUN
ftr-393	140	136	addition	addition	NOUN
ftr-393	140	137	(	(	PUNCT
ftr-393	140	138	including	include	VERB
ftr-393	140	139	an	an	DET
ftr-393	140	140	enlargement	enlargement	NOUN
ftr-393	140	141	,	,	PUNCT
ftr-393	140	142	expansion	expansion	NOUN
ftr-393	140	143	,	,	PUNCT
ftr-393	140	144	or	or	CCONJ
ftr-393	140	145	extension	extension	NOUN
ftr-393	140	146	)	)	PUNCT
ftr-393	140	147	to	to	ADP
ftr-393	140	148	the	the	DET
ftr-393	140	149	unit	unit	NOUN
ftr-393	140	150	of	of	ADP
ftr-393	140	151	property	property	NOUN
ftr-393	140	152	;	;	PUNCT
ftr-393	140	153	or	or	CCONJ
ftr-393	140	154	(	(	PUNCT
ftr-393	140	155	5	5	X
ftr-393	140	156	)	)	PUNCT
ftr-393	140	157	results	result	NOUN
ftr-393	140	158	in	in	ADP
ftr-393	140	159	a	a	DET
ftr-393	140	160	material	material	NOUN
ftr-393	140	161	increase	increase	NOUN
ftr-393	140	162	in	in	ADP
ftr-393	140	163	capacity	capacity	NOUN
ftr-393	140	164	(	(	PUNCT
ftr-393	140	165	including	include	VERB
ftr-393	140	166	additional	additional	ADJ
ftr-393	140	167	cubic	cubic	ADJ
ftr-393	140	168	or	or	CCONJ
ftr-393	140	169	square	square	ADJ
ftr-393	140	170	space	space	NOUN
ftr-393	140	171	)	)	PUNCT
ftr-393	140	172	,	,	PUNCT
ftr-393	140	173	productivity	productivity	NOUN
ftr-393	140	174	,	,	PUNCT
ftr-393	140	175	efficiency	efficiency	NOUN
ftr-393	140	176	,	,	PUNCT
ftr-393	140	177	or	or	CCONJ
ftr-393	140	178	quality	quality	NOUN
ftr-393	140	179	of	of	ADP
ftr-393	140	180	output	output	NOUN
ftr-393	140	181	of	of	ADP
ftr-393	140	182	the	the	DET
ftr-393	140	183	unit	unit	NOUN
ftr-393	140	184	of	of	ADP
ftr-393	140	185	property	property	NOUN
ftr-393	140	186	.	.	PUNCT
ftr-393	141	1	•	•	NUM
ftr-393	141	2	the	the	DET
ftr-393	141	3	proposed	propose	VERB
ftr-393	141	4	regulations	regulation	NOUN
ftr-393	141	5	also	also	ADV
ftr-393	141	6	provide	provide	VERB
ftr-393	141	7	that	that	SCONJ
ftr-393	141	8	a	a	DET
ftr-393	141	9	federal	federal	ADJ
ftr-393	141	10	,	,	PUNCT
ftr-393	141	11	state	state	NOUN
ftr-393	141	12	,	,	PUNCT
ftr-393	141	13	or	or	CCONJ
ftr-393	141	14	local	local	ADJ
ftr-393	141	15	regulatory	regulatory	ADJ
ftr-393	141	16	requirement	requirement	NOUN
ftr-393	141	17	that	that	SCONJ
ftr-393	141	18	a	a	DET
ftr-393	141	19	taxpayer	taxpayer	NOUN
ftr-393	141	20	perform	perform	VERB
ftr-393	141	21	certain	certain	ADJ
ftr-393	141	22	repairs	repair	NOUN
ftr-393	141	23	or	or	CCONJ
ftr-393	141	24	maintenance	maintenance	NOUN
ftr-393	141	25	is	be	AUX
ftr-393	141	26	not	not	PART
ftr-393	141	27	relevant	relevant	ADJ
ftr-393	141	28	in	in	ADP
ftr-393	141	29	determining	determine	VERB
ftr-393	141	30	whether	whether	SCONJ
ftr-393	141	31	442	442	NUM
ftr-393	141	32	florida	florida	PROPN
ftr-393	141	33	tax	tax	NOUN
ftr-393	141	34	review	review	NOUN
ftr-393	142	1	[	[	X
ftr-393	142	2	vol	vol	NOUN
ftr-393	142	3	.	.	PUNCT
ftr-393	142	4	8	8	NUM
ftr-393	142	5	:	:	PUNCT
ftr-393	142	6	si	si	NOUN
ftr-393	142	7	the	the	DET
ftr-393	142	8	amount	amount	NOUN
ftr-393	142	9	paid	pay	VERB
ftr-393	142	10	improves	improve	VERB
ftr-393	142	11	the	the	DET
ftr-393	142	12	property	property	NOUN
ftr-393	142	13	.	.	PUNCT
ftr-393	143	1	furthermore	furthermore	ADV
ftr-393	143	2	,	,	PUNCT
ftr-393	143	3	the	the	DET
ftr-393	143	4	proposed	propose	VERB
ftr-393	143	5	regulations	regulation	NOUN
ftr-393	143	6	provide	provide	VERB
ftr-393	143	7	that	that	DET
ftr-393	143	8	repairs	repair	NOUN
ftr-393	143	9	that	that	PRON
ftr-393	143	10	do	do	AUX
ftr-393	143	11	not	not	PART
ftr-393	143	12	directly	directly	ADV
ftr-393	143	13	contribute	contribute	VERB
ftr-393	143	14	to	to	ADP
ftr-393	143	15	an	an	DET
ftr-393	143	16	improvement	improvement	NOUN
ftr-393	143	17	are	be	AUX
ftr-393	143	18	not	not	PART
ftr-393	143	19	required	require	VERB
ftr-393	143	20	to	to	PART
ftr-393	143	21	be	be	AUX
ftr-393	143	22	capitalized	capitalize	VERB
ftr-393	143	23	under	under	ADP
ftr-393	143	24	§	§	PROPN
ftr-393	143	25	263(a	263(a	NUM
ftr-393	143	26	)	)	PUNCT
ftr-393	143	27	merely	merely	ADV
ftr-393	143	28	because	because	SCONJ
ftr-393	143	29	they	they	PRON
ftr-393	143	30	are	be	AUX
ftr-393	143	31	made	make	VERB
ftr-393	143	32	at	at	ADP
ftr-393	143	33	the	the	DET
ftr-393	143	34	same	same	ADJ
ftr-393	143	35	time	time	NOUN
ftr-393	143	36	as	as	ADP
ftr-393	143	37	an	an	DET
ftr-393	143	38	improvement	improvement	NOUN
ftr-393	143	39	.	.	PUNCT
ftr-393	144	1	this	this	DET
ftr-393	144	2	rule	rule	NOUN
ftr-393	144	3	rejects	reject	VERB
ftr-393	144	4	the	the	DET
ftr-393	144	5	judicial	judicial	ADJ
ftr-393	144	6	“	"	PUNCT
ftr-393	144	7	plan	plan	NOUN
ftr-393	144	8	of	of	ADP
ftr-393	144	9	rehabilitation	rehabilitation	NOUN
ftr-393	144	10	doctrine	doctrine	NOUN
ftr-393	144	11	”	"	PUNCT
ftr-393	144	12	under	under	ADP
ftr-393	144	13	which	which	PRON
ftr-393	144	14	otherwise	otherwise	ADV
ftr-393	144	15	deductible	deductible	ADJ
ftr-393	144	16	repairs	repair	NOUN
ftr-393	144	17	incurred	incur	VERB
ftr-393	144	18	as	as	ADP
ftr-393	144	19	part	part	NOUN
ftr-393	144	20	of	of	ADP
ftr-393	144	21	a	a	DET
ftr-393	144	22	general	general	ADJ
ftr-393	144	23	plan	plan	NOUN
ftr-393	144	24	of	of	ADP
ftr-393	144	25	rehabilitation	rehabilitation	NOUN
ftr-393	144	26	must	must	AUX
ftr-393	144	27	be	be	AUX
ftr-393	144	28	capitalized	capitalize	VERB
ftr-393	144	29	.	.	PUNCT
ftr-393	145	1	nevertheless	nevertheless	ADV
ftr-393	145	2	,	,	PUNCT
ftr-393	145	3	expenditures	expenditure	NOUN
ftr-393	145	4	that	that	PRON
ftr-393	145	5	otherwise	otherwise	ADV
ftr-393	145	6	would	would	AUX
ftr-393	145	7	have	have	AUX
ftr-393	145	8	been	be	AUX
ftr-393	145	9	deductible	deductible	ADJ
ftr-393	145	10	as	as	ADP
ftr-393	145	11	repairs	repair	NOUN
ftr-393	145	12	but	but	CCONJ
ftr-393	145	13	which	which	PRON
ftr-393	145	14	contribute	contribute	VERB
ftr-393	145	15	to	to	ADP
ftr-393	145	16	a	a	DET
ftr-393	145	17	specific	specific	ADJ
ftr-393	145	18	improvement	improvement	NOUN
ftr-393	145	19	that	that	PRON
ftr-393	145	20	must	must	AUX
ftr-393	145	21	be	be	AUX
ftr-393	145	22	capitalized	capitalize	VERB
ftr-393	145	23	likewise	likewise	ADV
ftr-393	145	24	must	must	AUX
ftr-393	145	25	be	be	AUX
ftr-393	145	26	capitalized	capitalize	VERB
ftr-393	145	27	.	.	PUNCT
ftr-393	146	1	•	•	NUM
ftr-393	146	2	the	the	DET
ftr-393	146	3	repair	repair	NOUN
ftr-393	146	4	allowance	allowance	NOUN
ftr-393	146	5	rules	rule	NOUN
ftr-393	146	6	in	in	ADP
ftr-393	146	7	these	these	DET
ftr-393	146	8	proposed	propose	VERB
ftr-393	146	9	regulations	regulation	NOUN
ftr-393	146	10	are	be	AUX
ftr-393	146	11	similar	similar	ADJ
ftr-393	146	12	to	to	ADP
ftr-393	146	13	those	those	PRON
ftr-393	146	14	in	in	ADP
ftr-393	146	15	the	the	DET
ftr-393	146	16	class	class	NOUN
ftr-393	146	17	life	life	NOUN
ftr-393	146	18	asset	asset	NOUN
ftr-393	146	19	depreciation	depreciation	NOUN
ftr-393	146	20	rules	rule	NOUN
ftr-393	146	21	(	(	PUNCT
ftr-393	146	22	cladr	cladr	ADJ
ftr-393	146	23	)	)	PUNCT
ftr-393	146	24	,	,	PUNCT
ftr-393	146	25	which	which	PRON
ftr-393	146	26	were	be	AUX
ftr-393	146	27	in	in	ADP
ftr-393	146	28	effect	effect	NOUN
ftr-393	146	29	from	from	ADP
ftr-393	146	30	the	the	DET
ftr-393	146	31	late	late	ADJ
ftr-393	146	32	1960s	1960	NOUN
ftr-393	146	33	to	to	ADP
ftr-393	146	34	1980	1980	NUM
ftr-393	146	35	(	(	PUNCT
ftr-393	146	36	when	when	SCONJ
ftr-393	146	37	they	they	PRON
ftr-393	146	38	were	be	AUX
ftr-393	146	39	superseded	supersede	VERB
ftr-393	146	40	by	by	ADP
ftr-393	146	41	acrs	acr	NOUN
ftr-393	146	42	)	)	PUNCT
ftr-393	146	43	.	.	PUNCT
ftr-393	147	1	under	under	ADP
ftr-393	147	2	the	the	DET
ftr-393	147	3	new	new	ADJ
ftr-393	147	4	comprehensive	comprehensive	ADJ
ftr-393	147	5	elective	elective	ADJ
ftr-393	147	6	repair	repair	NOUN
ftr-393	147	7	allowance	allowance	NOUN
ftr-393	147	8	rule	rule	NOUN
ftr-393	147	9	,	,	PUNCT
ftr-393	147	10	if	if	SCONJ
ftr-393	147	11	the	the	DET
ftr-393	147	12	taxpayer	taxpayer	NOUN
ftr-393	147	13	elects	elect	VERB
ftr-393	147	14	to	to	PART
ftr-393	147	15	use	use	VERB
ftr-393	147	16	the	the	DET
ftr-393	147	17	repair	repair	NOUN
ftr-393	147	18	allowance	allowance	NOUN
ftr-393	147	19	method	method	NOUN
ftr-393	147	20	,	,	PUNCT
ftr-393	147	21	it	it	PRON
ftr-393	147	22	must	must	AUX
ftr-393	147	23	be	be	AUX
ftr-393	147	24	used	use	VERB
ftr-393	147	25	consistently	consistently	ADV
ftr-393	147	26	for	for	ADP
ftr-393	147	27	all	all	DET
ftr-393	147	28	property	property	NOUN
ftr-393	147	29	and	and	CCONJ
ftr-393	147	30	for	for	ADP
ftr-393	147	31	all	all	DET
ftr-393	147	32	future	future	ADJ
ftr-393	147	33	years	year	NOUN
ftr-393	147	34	until	until	SCONJ
ftr-393	147	35	the	the	DET
ftr-393	147	36	election	election	NOUN
ftr-393	147	37	is	be	AUX
ftr-393	147	38	revoked	revoke	VERB
ftr-393	147	39	,	,	PUNCT
ftr-393	147	40	which	which	PRON
ftr-393	147	41	requires	require	VERB
ftr-393	147	42	the	the	DET
ftr-393	147	43	irs	irs	PROPN
ftr-393	147	44	’s	’s	PART
ftr-393	147	45	consent	consent	NOUN
ftr-393	147	46	.	.	PUNCT
ftr-393	148	1	under	under	ADP
ftr-393	148	2	the	the	DET
ftr-393	148	3	proposed	propose	VERB
ftr-393	148	4	regulations	regulation	NOUN
ftr-393	148	5	,	,	PUNCT
ftr-393	148	6	all	all	DET
ftr-393	148	7	amounts	amount	NOUN
ftr-393	148	8	paid	pay	VERB
ftr-393	148	9	for	for	ADP
ftr-393	148	10	materials	material	NOUN
ftr-393	148	11	and	and	CCONJ
ftr-393	148	12	labor	labor	NOUN
ftr-393	148	13	during	during	ADP
ftr-393	148	14	the	the	DET
ftr-393	148	15	taxable	taxable	ADJ
ftr-393	148	16	year	year	NOUN
ftr-393	148	17	to	to	PART
ftr-393	148	18	repair	repair	VERB
ftr-393	148	19	,	,	PUNCT
ftr-393	148	20	maintain	maintain	VERB
ftr-393	148	21	,	,	PUNCT
ftr-393	148	22	or	or	CCONJ
ftr-393	148	23	improve	improve	VERB
ftr-393	148	24	repair	repair	NOUN
ftr-393	148	25	allowance	allowance	NOUN
ftr-393	148	26	property	property	NOUN
ftr-393	148	27	are	be	AUX
ftr-393	148	28	deductible	deductible	ADJ
ftr-393	148	29	under	under	ADP
ftr-393	148	30	§	§	PROPN
ftr-393	148	31	162	162	NUM
ftr-393	148	32	to	to	ADP
ftr-393	148	33	the	the	DET
ftr-393	148	34	extent	extent	NOUN
ftr-393	148	35	they	they	PRON
ftr-393	148	36	do	do	AUX
ftr-393	148	37	not	not	PART
ftr-393	148	38	exceed	exceed	VERB
ftr-393	148	39	the	the	DET
ftr-393	148	40	“	"	PUNCT
ftr-393	148	41	repair	repair	NOUN
ftr-393	148	42	allowance	allowance	NOUN
ftr-393	148	43	amount	amount	NOUN
ftr-393	148	44	.	.	PUNCT
ftr-393	148	45	”	"	PUNCT
ftr-393	149	1	the	the	DET
ftr-393	149	2	“	"	PUNCT
ftr-393	149	3	repair	repair	NOUN
ftr-393	149	4	allowance	allowance	NOUN
ftr-393	149	5	amount	amount	NOUN
ftr-393	149	6	”	"	PUNCT
ftr-393	149	7	is	be	AUX
ftr-393	149	8	determined	determine	VERB
ftr-393	149	9	separately	separately	ADV
ftr-393	149	10	for	for	ADP
ftr-393	149	11	each	each	DET
ftr-393	149	12	macrs	macrs	PROPN
ftr-393	149	13	property	property	NOUN
ftr-393	149	14	class	class	NOUN
ftr-393	149	15	,	,	PUNCT
ftr-393	149	16	and	and	CCONJ
ftr-393	149	17	for	for	SCONJ
ftr-393	149	18	any	any	DET
ftr-393	149	19	particular	particular	ADJ
ftr-393	149	20	class	class	NOUN
ftr-393	149	21	is	be	AUX
ftr-393	149	22	determined	determine	VERB
ftr-393	149	23	by	by	ADP
ftr-393	149	24	multiplying	multiply	VERB
ftr-393	149	25	the	the	DET
ftr-393	149	26	repair	repair	NOUN
ftr-393	149	27	allowance	allowance	NOUN
ftr-393	149	28	percentage	percentage	NOUN
ftr-393	149	29	in	in	ADP
ftr-393	149	30	effect	effect	NOUN
ftr-393	149	31	for	for	ADP
ftr-393	149	32	that	that	DET
ftr-393	149	33	class	class	NOUN
ftr-393	149	34	by	by	ADP
ftr-393	149	35	the	the	DET
ftr-393	149	36	average	average	ADJ
ftr-393	149	37	unadjusted	unadjusted	ADJ
ftr-393	149	38	basis	basis	NOUN
ftr-393	149	39	of	of	ADP
ftr-393	149	40	repair	repair	NOUN
ftr-393	149	41	allowance	allowance	NOUN
ftr-393	149	42	property	property	NOUN
ftr-393	149	43	in	in	ADP
ftr-393	149	44	that	that	DET
ftr-393	149	45	class	class	NOUN
ftr-393	149	46	.	.	PUNCT
ftr-393	150	1	for	for	ADP
ftr-393	150	2	buildings	building	NOUN
ftr-393	150	3	that	that	PRON
ftr-393	150	4	are	be	AUX
ftr-393	150	5	repair	repair	NOUN
ftr-393	150	6	allowance	allowance	NOUN
ftr-393	150	7	property	property	NOUN
ftr-393	150	8	,	,	PUNCT
ftr-393	150	9	the	the	DET
ftr-393	150	10	repair	repair	NOUN
ftr-393	150	11	allowance	allowance	NOUN
ftr-393	150	12	method	method	NOUN
ftr-393	150	13	is	be	AUX
ftr-393	150	14	applied	apply	VERB
ftr-393	150	15	separately	separately	ADV
ftr-393	150	16	to	to	ADP
ftr-393	150	17	each	each	DET
ftr-393	150	18	building	building	NOUN
ftr-393	150	19	.	.	PUNCT
ftr-393	151	1	•	•	NUM
ftr-393	151	2	amounts	amount	NOUN
ftr-393	151	3	paid	pay	VERB
ftr-393	151	4	to	to	PART
ftr-393	151	5	repair	repair	VERB
ftr-393	151	6	,	,	PUNCT
ftr-393	151	7	maintain	maintain	VERB
ftr-393	151	8	,	,	PUNCT
ftr-393	151	9	or	or	CCONJ
ftr-393	151	10	improve	improve	VERB
ftr-393	151	11	the	the	DET
ftr-393	151	12	repair	repair	NOUN
ftr-393	151	13	allowance	allowance	NOUN
ftr-393	151	14	property	property	NOUN
ftr-393	151	15	in	in	ADP
ftr-393	151	16	any	any	DET
ftr-393	151	17	particular	particular	ADJ
ftr-393	151	18	macrs	macrs	NOUN
ftr-393	151	19	class	class	NOUN
ftr-393	151	20	(	(	PUNCT
ftr-393	151	21	or	or	CCONJ
ftr-393	151	22	with	with	ADP
ftr-393	151	23	respect	respect	NOUN
ftr-393	151	24	to	to	ADP
ftr-393	151	25	a	a	DET
ftr-393	151	26	particular	particular	ADJ
ftr-393	151	27	building	building	NOUN
ftr-393	151	28	)	)	PUNCT
ftr-393	151	29	that	that	PRON
ftr-393	151	30	exceed	exceed	VERB
ftr-393	151	31	the	the	DET
ftr-393	151	32	repair	repair	NOUN
ftr-393	151	33	allowance	allowance	NOUN
ftr-393	151	34	amount	amount	NOUN
ftr-393	151	35	must	must	AUX
ftr-393	151	36	be	be	AUX
ftr-393	151	37	capitalized	capitalize	VERB
ftr-393	151	38	.	.	PUNCT
ftr-393	152	1	taxpayers	taxpayer	NOUN
ftr-393	152	2	may	may	AUX
ftr-393	152	3	choose	choose	VERB
ftr-393	152	4	between	between	ADP
ftr-393	152	5	two	two	NUM
ftr-393	152	6	methods	method	NOUN
ftr-393	152	7	for	for	ADP
ftr-393	152	8	depreciating	depreciate	VERB
ftr-393	152	9	the	the	DET
ftr-393	152	10	capitalized	capitalize	VERB
ftr-393	152	11	amount	amount	NOUN
ftr-393	152	12	.	.	PUNCT
ftr-393	153	1	one	one	NUM
ftr-393	153	2	method	method	NOUN
ftr-393	153	3	is	be	AUX
ftr-393	153	4	to	to	PART
ftr-393	153	5	treat	treat	VERB
ftr-393	153	6	the	the	DET
ftr-393	153	7	capitalized	capitalize	VERB
ftr-393	153	8	amount	amount	NOUN
ftr-393	153	9	as	as	ADP
ftr-393	153	10	a	a	DET
ftr-393	153	11	separate	separate	ADJ
ftr-393	153	12	single	single	ADJ
ftr-393	153	13	asset	asset	NOUN
ftr-393	153	14	and	and	CCONJ
ftr-393	153	15	to	to	PART
ftr-393	153	16	depreciate	depreciate	VERB
ftr-393	153	17	the	the	DET
ftr-393	153	18	asset	asset	NOUN
ftr-393	153	19	in	in	ADP
ftr-393	153	20	accordance	accordance	NOUN
ftr-393	153	21	with	with	ADP
ftr-393	153	22	the	the	DET
ftr-393	153	23	appropriate	appropriate	ADJ
ftr-393	153	24	macrs	macrs	NOUN
ftr-393	153	25	class	class	NOUN
ftr-393	153	26	.	.	PUNCT
ftr-393	154	1	the	the	DET
ftr-393	154	2	other	other	ADJ
ftr-393	154	3	method	method	NOUN
ftr-393	154	4	is	be	AUX
ftr-393	154	5	to	to	PART
ftr-393	154	6	allocate	allocate	VERB
ftr-393	154	7	the	the	DET
ftr-393	154	8	capitalized	capitalize	VERB
ftr-393	154	9	amount	amount	NOUN
ftr-393	154	10	for	for	ADP
ftr-393	154	11	a	a	DET
ftr-393	154	12	particular	particular	ADJ
ftr-393	154	13	macrs	macrs	NOUN
ftr-393	154	14	class	class	NOUN
ftr-393	154	15	among	among	ADP
ftr-393	154	16	all	all	DET
ftr-393	154	17	repair	repair	NOUN
ftr-393	154	18	allowance	allowance	NOUN
ftr-393	154	19	properties	property	NOUN
ftr-393	154	20	in	in	ADP
ftr-393	154	21	the	the	DET
ftr-393	154	22	particular	particular	ADJ
ftr-393	154	23	macrs	macrs	NOUN
ftr-393	154	24	class	class	NOUN
ftr-393	154	25	in	in	ADP
ftr-393	154	26	proportion	proportion	NOUN
ftr-393	154	27	to	to	ADP
ftr-393	154	28	the	the	DET
ftr-393	154	29	unadjusted	unadjusted	ADJ
ftr-393	154	30	basis	basis	NOUN
ftr-393	154	31	of	of	ADP
ftr-393	154	32	each	each	DET
ftr-393	154	33	item	item	NOUN
ftr-393	154	34	of	of	ADP
ftr-393	154	35	property	property	NOUN
ftr-393	154	36	in	in	ADP
ftr-393	154	37	that	that	DET
ftr-393	154	38	macrs	macrs	NOUN
ftr-393	154	39	class	class	NOUN
ftr-393	154	40	as	as	ADP
ftr-393	154	41	of	of	ADP
ftr-393	154	42	the	the	DET
ftr-393	154	43	beginning	beginning	NOUN
ftr-393	154	44	of	of	ADP
ftr-393	154	45	the	the	DET
ftr-393	154	46	taxable	taxable	ADJ
ftr-393	154	47	year	year	NOUN
ftr-393	154	48	.	.	PUNCT
ftr-393	155	1	for	for	ADP
ftr-393	155	2	purposes	purpose	NOUN
ftr-393	155	3	of	of	ADP
ftr-393	155	4	subsequent	subsequent	ADJ
ftr-393	155	5	depreciation	depreciation	NOUN
ftr-393	155	6	,	,	PUNCT
ftr-393	155	7	regardless	regardless	ADV
ftr-393	155	8	of	of	ADP
ftr-393	155	9	which	which	DET
ftr-393	155	10	method	method	NOUN
ftr-393	155	11	is	be	AUX
ftr-393	155	12	elected	elect	VERB
ftr-393	155	13	,	,	PUNCT
ftr-393	155	14	the	the	DET
ftr-393	155	15	capitalized	capitalize	VERB
ftr-393	155	16	amount	amount	NOUN
ftr-393	155	17	is	be	AUX
ftr-393	155	18	treated	treat	VERB
ftr-393	155	19	as	as	ADP
ftr-393	155	20	a	a	DET
ftr-393	155	21	§	§	PROPN
ftr-393	155	22	168(i)(6	168(i)(6	NUM
ftr-393	155	23	)	)	PUNCT
ftr-393	155	24	improvement	improvement	NOUN
ftr-393	155	25	and	and	CCONJ
ftr-393	155	26	is	be	AUX
ftr-393	155	27	treated	treat	VERB
ftr-393	155	28	as	as	SCONJ
ftr-393	155	29	placed	place	VERB
ftr-393	155	30	in	in	ADP
ftr-393	155	31	service	service	NOUN
ftr-393	155	32	by	by	ADP
ftr-393	155	33	the	the	DET
ftr-393	155	34	taxpayer	taxpayer	NOUN
ftr-393	155	35	on	on	ADP
ftr-393	155	36	the	the	DET
ftr-393	155	37	last	last	ADJ
ftr-393	155	38	day	day	NOUN
ftr-393	155	39	of	of	ADP
ftr-393	155	40	the	the	DET
ftr-393	155	41	first	first	ADJ
ftr-393	155	42	half	half	NOUN
ftr-393	155	43	of	of	ADP
ftr-393	155	44	the	the	DET
ftr-393	155	45	taxable	taxable	ADJ
ftr-393	155	46	year	year	NOUN
ftr-393	155	47	in	in	ADP
ftr-393	155	48	which	which	PRON
ftr-393	155	49	the	the	DET
ftr-393	155	50	amount	amount	NOUN
ftr-393	155	51	is	be	AUX
ftr-393	155	52	paid	pay	VERB
ftr-393	155	53	,	,	PUNCT
ftr-393	155	54	before	before	ADP
ftr-393	155	55	application	application	NOUN
ftr-393	155	56	of	of	ADP
ftr-393	155	57	the	the	DET
ftr-393	155	58	convention	convention	NOUN
ftr-393	155	59	under	under	ADP
ftr-393	155	60	§	§	PROPN
ftr-393	155	61	168(d	168(d	PROPN
ftr-393	155	62	)	)	PUNCT
ftr-393	155	63	.	.	PUNCT
ftr-393	156	1	for	for	ADP
ftr-393	156	2	example	example	NOUN
ftr-393	156	3	,	,	PUNCT
ftr-393	156	4	the	the	DET
ftr-393	156	5	capitalized	capitalize	VERB
ftr-393	156	6	amount	amount	NOUN
ftr-393	156	7	for	for	ADP
ftr-393	156	8	a	a	DET
ftr-393	156	9	calendar	calendar	NOUN
ftr-393	156	10	year	year	NOUN
ftr-393	156	11	taxpayer	taxpayer	NOUN
ftr-393	156	12	would	would	AUX
ftr-393	156	13	be	be	AUX
ftr-393	156	14	treated	treat	VERB
ftr-393	156	15	as	as	ADP
ftr-393	156	16	placed	place	VERB
ftr-393	156	17	in	in	ADP
ftr-393	156	18	service	service	NOUN
ftr-393	156	19	on	on	ADP
ftr-393	156	20	june	june	PROPN
ftr-393	156	21	30	30	NUM
ftr-393	156	22	of	of	ADP
ftr-393	156	23	the	the	DET
ftr-393	156	24	taxable	taxable	ADJ
ftr-393	156	25	year	year	NOUN
ftr-393	156	26	.	.	PUNCT
ftr-393	157	1	although	although	SCONJ
ftr-393	157	2	the	the	DET
ftr-393	157	3	single	single	ADJ
ftr-393	157	4	asset	asset	NOUN
ftr-393	157	5	method	method	NOUN
ftr-393	157	6	entails	entail	VERB
ftr-393	157	7	less	less	ADJ
ftr-393	157	8	complexity	complexity	NOUN
ftr-393	157	9	,	,	PUNCT
ftr-393	157	10	that	that	DET
ftr-393	157	11	method	method	NOUN
ftr-393	157	12	does	do	AUX
ftr-393	157	13	not	not	PART
ftr-393	157	14	allow	allow	VERB
ftr-393	157	15	a	a	DET
ftr-393	157	16	taxpayer	taxpayer	NOUN
ftr-393	157	17	to	to	PART
ftr-393	157	18	take	take	VERB
ftr-393	157	19	the	the	DET
ftr-393	157	20	capitalized	capitalize	VERB
ftr-393	157	21	amount	amount	NOUN
ftr-393	157	22	into	into	ADP
ftr-393	157	23	account	account	NOUN
ftr-393	157	24	in	in	ADP
ftr-393	157	25	computing	compute	VERB
ftr-393	157	26	gain	gain	NOUN
ftr-393	157	27	or	or	CCONJ
ftr-393	157	28	loss	loss	NOUN
ftr-393	157	29	2007	2007	NUM
ftr-393	157	30	]	]	PUNCT
ftr-393	157	31	recent	recent	ADJ
ftr-393	157	32	developments	development	NOUN
ftr-393	157	33	in	in	ADP
ftr-393	157	34	federal	federal	ADJ
ftr-393	157	35	income	income	NOUN
ftr-393	157	36	taxation	taxation	NOUN
ftr-393	157	37	443	443	NUM
ftr-393	157	38	recognized	recognize	VERB
ftr-393	157	39	on	on	ADP
ftr-393	157	40	the	the	DET
ftr-393	157	41	disposition	disposition	NOUN
ftr-393	157	42	of	of	ADP
ftr-393	157	43	any	any	DET
ftr-393	157	44	particular	particular	ADJ
ftr-393	157	45	item	item	NOUN
ftr-393	157	46	of	of	ADP
ftr-393	157	47	repair	repair	NOUN
ftr-393	157	48	allowance	allowance	NOUN
ftr-393	157	49	property	property	NOUN
ftr-393	157	50	.	.	PUNCT
ftr-393	158	1	2	2	X
ftr-393	158	2	.	.	X
ftr-393	158	3	anschultz	anschultz	PROPN
ftr-393	158	4	co.	co.	PROPN
ftr-393	158	5	v.	v.	PROPN
ftr-393	158	6	commissioner	commissioner	PROPN
ftr-393	158	7	,	,	PUNCT
ftr-393	158	8	t.c	t.c	PROPN
ftr-393	158	9	.	.	PROPN
ftr-393	158	10	memo	memo	NOUN
ftr-393	158	11	.	.	PUNCT
ftr-393	159	1	200640	200640	NUM
ftr-393	159	2	(	(	PUNCT
ftr-393	159	3	3/13/06	3/13/06	NUM
ftr-393	159	4	)	)	PUNCT
ftr-393	159	5	,	,	PUNCT
ftr-393	159	6	reconsideration	reconsideration	NOUN
ftr-393	159	7	denied	deny	VERB
ftr-393	159	8	,	,	PUNCT
ftr-393	159	9	t.c	t.c	PROPN
ftr-393	159	10	.	.	PROPN
ftr-393	159	11	memo	memo	NOUN
ftr-393	159	12	.	.	PUNCT
ftr-393	160	1	2006	2006	NUM
ftr-393	160	2	-	-	SYM
ftr-393	160	3	124	124	NUM
ftr-393	160	4	(	(	PUNCT
ftr-393	160	5	6/14/06	6/14/06	NUM
ftr-393	160	6	)	)	PUNCT
ftr-393	160	7	.	.	PUNCT
ftr-393	161	1	the	the	DET
ftr-393	161	2	taxpayer	taxpayer	NOUN
ftr-393	161	3	properly	properly	ADV
ftr-393	161	4	made	make	VERB
ftr-393	161	5	a	a	DET
ftr-393	161	6	first	first	ADJ
ftr-393	161	7	-	-	PUNCT
ftr-393	161	8	level	level	NOUN
ftr-393	161	9	allocation	allocation	NOUN
ftr-393	161	10	under	under	ADP
ftr-393	161	11	reg	reg	NOUN
ftr-393	161	12	.	.	PUNCT
ftr-393	162	1	§	§	PROPN
ftr-393	162	2	§	§	PROPN
ftr-393	162	3	1.263a1(e)(3)(i	1.263a1(e)(3)(i	NUM
ftr-393	162	4	)	)	PUNCT
ftr-393	162	5	and	and	CCONJ
ftr-393	162	6	1.451	1.451	NUM
ftr-393	162	7	-	-	SYM
ftr-393	162	8	3(d)(6)(i	3(d)(6)(i	NUM
ftr-393	162	9	)	)	PUNCT
ftr-393	162	10	of	of	ADP
ftr-393	162	11	indirect	indirect	ADJ
ftr-393	162	12	costs	cost	NOUN
ftr-393	162	13	between	between	ADP
ftr-393	162	14	(	(	PUNCT
ftr-393	162	15	1	1	NUM
ftr-393	162	16	)	)	PUNCT
ftr-393	162	17	property	property	NOUN
ftr-393	162	18	produced	produce	VERB
ftr-393	162	19	under	under	ADP
ftr-393	162	20	long	long	ADJ
ftr-393	162	21	-	-	PUNCT
ftr-393	162	22	term	term	NOUN
ftr-393	162	23	contract	contract	NOUN
ftr-393	162	24	[	[	X
ftr-393	162	25	which	which	PRON
ftr-393	162	26	was	be	AUX
ftr-393	162	27	not	not	PART
ftr-393	162	28	subject	subject	ADJ
ftr-393	162	29	to	to	ADP
ftr-393	162	30	§	§	PROPN
ftr-393	162	31	263a	263a	PROPN
ftr-393	162	32	]	]	PUNCT
ftr-393	162	33	,	,	PUNCT
ftr-393	162	34	and	and	CCONJ
ftr-393	162	35	(	(	PUNCT
ftr-393	162	36	2	2	X
ftr-393	162	37	)	)	PUNCT
ftr-393	162	38	property	property	NOUN
ftr-393	162	39	produced	produce	VERB
ftr-393	162	40	and	and	CCONJ
ftr-393	162	41	held	hold	VERB
ftr-393	162	42	by	by	ADP
ftr-393	162	43	the	the	DET
ftr-393	162	44	taxpayer	taxpayer	NOUN
ftr-393	162	45	for	for	ADP
ftr-393	162	46	its	its	PRON
ftr-393	162	47	own	own	ADJ
ftr-393	162	48	use	use	NOUN
ftr-393	162	49	[	[	PUNCT
ftr-393	162	50	which	which	PRON
ftr-393	162	51	was	be	AUX
ftr-393	162	52	subject	subject	ADJ
ftr-393	162	53	to	to	ADP
ftr-393	162	54	§	§	PROPN
ftr-393	162	55	263a	263a	PROPN
ftr-393	162	56	]	]	PUNCT
ftr-393	162	57	.	.	PUNCT
ftr-393	163	1	judge	judge	PROPN
ftr-393	163	2	haines	haine	NOUN
ftr-393	163	3	held	hold	VERB
ftr-393	163	4	that	that	SCONJ
ftr-393	163	5	the	the	DET
ftr-393	163	6	“	"	PUNCT
ftr-393	163	7	reasonableness	reasonableness	NOUN
ftr-393	163	8	”	"	PUNCT
ftr-393	163	9	standard	standard	NOUN
ftr-393	163	10	of	of	ADP
ftr-393	163	11	reg	reg	NOUN
ftr-393	163	12	.	.	PUNCT
ftr-393	164	1	§	§	PROPN
ftr-393	164	2	1.263a-1(f)(4	1.263a-1(f)(4	NUM
ftr-393	164	3	)	)	PUNCT
ftr-393	164	4	does	do	AUX
ftr-393	164	5	not	not	PART
ftr-393	164	6	apply	apply	VERB
ftr-393	164	7	to	to	PART
ftr-393	164	8	interpret	interpret	VERB
ftr-393	164	9	“	"	PUNCT
ftr-393	164	10	reasonable	reasonable	ADJ
ftr-393	164	11	allocation	allocation	NOUN
ftr-393	164	12	”	"	PUNCT
ftr-393	164	13	in	in	ADP
ftr-393	164	14	reg	reg	NOUN
ftr-393	164	15	.	.	PUNCT
ftr-393	165	1	§	§	PROPN
ftr-393	165	2	1.451	1.451	NUM
ftr-393	165	3	-	-	SYM
ftr-393	165	4	3(d)(6)(i	3(d)(6)(i	NUM
ftr-393	165	5	)	)	PUNCT
ftr-393	165	6	when	when	SCONJ
ftr-393	165	7	only	only	ADV
ftr-393	165	8	§	§	PROPN
ftr-393	165	9	460	460	NUM
ftr-393	165	10	is	be	AUX
ftr-393	165	11	at	at	ADP
ftr-393	165	12	issue	issue	NOUN
ftr-393	165	13	.	.	PUNCT
ftr-393	166	1	3	3	X
ftr-393	166	2	.	.	X
ftr-393	166	3	big	big	ADJ
ftr-393	166	4	loser	loser	NOUN
ftr-393	166	5	in	in	ADP
ftr-393	166	6	1996	1996	NUM
ftr-393	166	7	olympics	olympic	NOUN
ftr-393	166	8	:	:	PUNCT
ftr-393	166	9	corporate	corporate	ADJ
ftr-393	166	10	president	president	NOUN
ftr-393	166	11	paid	pay	VERB
ftr-393	166	12	$	$	SYM
ftr-393	166	13	5	5	NUM
ftr-393	166	14	million	million	NUM
ftr-393	166	15	to	to	PART
ftr-393	166	16	indemnify	indemnify	VERB
ftr-393	166	17	his	his	PRON
ftr-393	166	18	corporation	corporation	NOUN
ftr-393	166	19	,	,	PUNCT
ftr-393	166	20	lost	lose	VERB
ftr-393	166	21	his	his	PRON
ftr-393	166	22	job	job	NOUN
ftr-393	166	23	,	,	PUNCT
ftr-393	166	24	and	and	CCONJ
ftr-393	166	25	got	get	VERB
ftr-393	166	26	no	no	DET
ftr-393	166	27	deduction	deduction	NOUN
ftr-393	166	28	either	either	ADV
ftr-393	166	29	.	.	PUNCT
ftr-393	167	1	tigrett	tigrett	PROPN
ftr-393	167	2	v.	v.	PROPN
ftr-393	167	3	united	united	PROPN
ftr-393	167	4	states	states	PROPN
ftr-393	167	5	,	,	PUNCT
ftr-393	167	6	96	96	NUM
ftr-393	167	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	167	8	2005	2005	NUM
ftr-393	167	9	-	-	SYM
ftr-393	167	10	5649	5649	NUM
ftr-393	167	11	(	(	PUNCT
ftr-393	167	12	w.d	w.d	PROPN
ftr-393	167	13	.	.	PROPN
ftr-393	167	14	tenn	tenn	PROPN
ftr-393	167	15	.	.	PROPN
ftr-393	168	1	8/3/05	8/3/05	NUM
ftr-393	168	2	)	)	PUNCT
ftr-393	168	3	,	,	PUNCT
ftr-393	168	4	as	as	SCONJ
ftr-393	168	5	amended	amend	VERB
ftr-393	168	6	,	,	PUNCT
ftr-393	168	7	96	96	NUM
ftr-393	168	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	168	9	2005	2005	NUM
ftr-393	168	10	-	-	SYM
ftr-393	168	11	6341	6341	NUM
ftr-393	168	12	(	(	PUNCT
ftr-393	168	13	9/2/05	9/2/05	NUM
ftr-393	168	14	)	)	PUNCT
ftr-393	168	15	.	.	PUNCT
ftr-393	169	1	the	the	DET
ftr-393	169	2	$	$	SYM
ftr-393	169	3	5	5	NUM
ftr-393	169	4	million	million	NUM
ftr-393	169	5	paid	pay	VERB
ftr-393	169	6	to	to	ADP
ftr-393	169	7	a	a	DET
ftr-393	169	8	corporation	corporation	NOUN
ftr-393	169	9	by	by	ADP
ftr-393	169	10	its	its	PRON
ftr-393	169	11	president	president	NOUN
ftr-393	169	12	/	/	SYM
ftr-393	169	13	minority	minority	NOUN
ftr-393	169	14	shareholder	shareholder	NOUN
ftr-393	169	15	in	in	ADP
ftr-393	169	16	satisfaction	satisfaction	NOUN
ftr-393	169	17	of	of	ADP
ftr-393	169	18	his	his	PRON
ftr-393	169	19	contractual	contractual	ADJ
ftr-393	169	20	obligation	obligation	NOUN
ftr-393	169	21	to	to	PART
ftr-393	169	22	indemnify	indemnify	VERB
ftr-393	169	23	the	the	DET
ftr-393	169	24	corporation	corporation	NOUN
ftr-393	169	25	against	against	ADP
ftr-393	169	26	losses	loss	NOUN
ftr-393	169	27	from	from	ADP
ftr-393	169	28	a	a	DET
ftr-393	169	29	specific	specific	ADJ
ftr-393	169	30	venture	venture	NOUN
ftr-393	169	31	[	[	X
ftr-393	169	32	the	the	DET
ftr-393	169	33	house	house	NOUN
ftr-393	169	34	of	of	ADP
ftr-393	169	35	blues	blue	NOUN
ftr-393	169	36	venue	venue	PROPN
ftr-393	169	37	in	in	ADP
ftr-393	169	38	centennial	centennial	NOUN
ftr-393	169	39	park	park	NOUN
ftr-393	169	40	in	in	ADP
ftr-393	169	41	atlanta	atlanta	PROPN
ftr-393	169	42	during	during	ADP
ftr-393	169	43	the	the	DET
ftr-393	169	44	1996	1996	NUM
ftr-393	169	45	olympics	olympic	NOUN
ftr-393	169	46	]	]	PUNCT
ftr-393	169	47	that	that	SCONJ
ftr-393	169	48	he	he	PRON
ftr-393	169	49	advocated	advocate	VERB
ftr-393	169	50	the	the	DET
ftr-393	169	51	corporation	corporation	NOUN
ftr-393	169	52	to	to	PART
ftr-393	169	53	undertake	undertake	VERB
ftr-393	169	54	constituted	constitute	VERB
ftr-393	169	55	a	a	DET
ftr-393	169	56	capital	capital	NOUN
ftr-393	169	57	contribution	contribution	NOUN
ftr-393	169	58	–	–	PUNCT
ftr-393	169	59	not	not	PART
ftr-393	169	60	a	a	DET
ftr-393	169	61	business	business	NOUN
ftr-393	169	62	expense	expense	NOUN
ftr-393	169	63	–	–	PUNCT
ftr-393	169	64	because	because	SCONJ
ftr-393	169	65	taxpayer	taxpayer	NOUN
ftr-393	169	66	had	have	VERB
ftr-393	169	67	no	no	DET
ftr-393	169	68	possibility	possibility	NOUN
ftr-393	169	69	of	of	ADP
ftr-393	169	70	personal	personal	ADJ
ftr-393	169	71	business	business	NOUN
ftr-393	169	72	profit	profit	NOUN
ftr-393	169	73	from	from	ADP
ftr-393	169	74	the	the	DET
ftr-393	169	75	specific	specific	ADJ
ftr-393	169	76	venture	venture	NOUN
ftr-393	169	77	by	by	ADP
ftr-393	169	78	the	the	DET
ftr-393	169	79	corporation	corporation	NOUN
ftr-393	169	80	.	.	PUNCT
ftr-393	170	1	a.	a.	PROPN
ftr-393	170	2	tigrett	tigrett	PROPN
ftr-393	170	3	affirmed	affirm	VERB
ftr-393	170	4	,	,	PUNCT
ftr-393	170	5	99	99	NUM
ftr-393	170	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	170	7	2007	2007	NUM
ftr-393	170	8	-	-	SYM
ftr-393	170	9	501	501	NUM
ftr-393	170	10	(	(	PUNCT
ftr-393	170	11	6th	6th	ADJ
ftr-393	170	12	cir	cir	NOUN
ftr-393	170	13	.	.	PUNCT
ftr-393	171	1	1/12/07	1/12/07	NUM
ftr-393	171	2	)	)	PUNCT
ftr-393	171	3	.	.	PUNCT
ftr-393	172	1	taxpayer	taxpayer	PROPN
ftr-393	172	2	failed	fail	VERB
ftr-393	172	3	to	to	PART
ftr-393	172	4	prove	prove	VERB
ftr-393	172	5	that	that	SCONJ
ftr-393	172	6	the	the	DET
ftr-393	172	7	contribution	contribution	NOUN
ftr-393	172	8	to	to	ADP
ftr-393	172	9	capital	capital	NOUN
ftr-393	172	10	was	be	AUX
ftr-393	172	11	an	an	DET
ftr-393	172	12	ordinary	ordinary	ADJ
ftr-393	172	13	business	business	NOUN
ftr-393	172	14	expense	expense	NOUN
ftr-393	172	15	or	or	CCONJ
ftr-393	172	16	a	a	DET
ftr-393	172	17	business	business	NOUN
ftr-393	172	18	loss	loss	NOUN
ftr-393	172	19	.	.	PUNCT
ftr-393	173	1	c.	c.	PROPN
ftr-393	173	2	reasonable	reasonable	ADJ
ftr-393	173	3	compensation	compensation	NOUN
ftr-393	173	4	there	there	PRON
ftr-393	173	5	were	be	VERB
ftr-393	173	6	no	no	DET
ftr-393	173	7	significant	significant	ADJ
ftr-393	173	8	developments	development	NOUN
ftr-393	173	9	regarding	regard	VERB
ftr-393	173	10	this	this	DET
ftr-393	173	11	topic	topic	NOUN
ftr-393	173	12	during	during	ADP
ftr-393	173	13	2006	2006	NUM
ftr-393	173	14	.	.	PUNCT
ftr-393	174	1	d.	d.	PROPN
ftr-393	174	2	miscellaneous	miscellaneous	ADJ
ftr-393	174	3	deductions	deduction	NOUN
ftr-393	174	4	1	1	NUM
ftr-393	174	5	.	.	PUNCT
ftr-393	175	1	the	the	DET
ftr-393	175	2	irs	irs	PROPN
ftr-393	175	3	never	never	ADV
ftr-393	175	4	seems	seem	VERB
ftr-393	175	5	able	able	ADJ
ftr-393	175	6	to	to	PART
ftr-393	175	7	catch	catch	VERB
ftr-393	175	8	up	up	ADP
ftr-393	175	9	with	with	ADP
ftr-393	175	10	movements	movement	NOUN
ftr-393	175	11	in	in	ADP
ftr-393	175	12	the	the	DET
ftr-393	175	13	price	price	NOUN
ftr-393	175	14	of	of	ADP
ftr-393	175	15	gasoline	gasoline	NOUN
ftr-393	175	16	,	,	PUNCT
ftr-393	175	17	and	and	CCONJ
ftr-393	175	18	more	more	ADV
ftr-393	175	19	tinkering	tinkering	ADJ
ftr-393	175	20	is	be	AUX
ftr-393	175	21	in	in	ADP
ftr-393	175	22	store	store	NOUN
ftr-393	175	23	for	for	ADP
ftr-393	175	24	2005	2005	NUM
ftr-393	175	25	.	.	PUNCT
ftr-393	176	1	rev	rev	PROPN
ftr-393	176	2	.	.	PROPN
ftr-393	176	3	proc	proc	PROPN
ftr-393	176	4	.	.	PUNCT
ftr-393	177	1	2004	2004	NUM
ftr-393	177	2	-	-	SYM
ftr-393	177	3	64	64	NUM
ftr-393	177	4	,	,	PUNCT
ftr-393	177	5	2004	2004	NUM
ftr-393	177	6	-	-	SYM
ftr-393	177	7	49	49	NUM
ftr-393	177	8	i.r.b	i.r.b	NOUN
ftr-393	177	9	.	.	PUNCT
ftr-393	178	1	898	898	NUM
ftr-393	178	2	(	(	PUNCT
ftr-393	178	3	11/17/04	11/17/04	PROPN
ftr-393	178	4	)	)	PUNCT
ftr-393	178	5	,	,	PUNCT
ftr-393	178	6	superseding	supersede	VERB
ftr-393	178	7	rev	rev	PROPN
ftr-393	178	8	.	.	PROPN
ftr-393	178	9	proc	proc	PROPN
ftr-393	178	10	.	.	PUNCT
ftr-393	179	1	2003	2003	NUM
ftr-393	179	2	-	-	SYM
ftr-393	179	3	76	76	NUM
ftr-393	179	4	,	,	PUNCT
ftr-393	179	5	2003	2003	NUM
ftr-393	179	6	-	-	SYM
ftr-393	179	7	43	43	NUM
ftr-393	179	8	i.r.b	i.r.b	NOUN
ftr-393	179	9	.	.	PUNCT
ftr-393	180	1	924	924	X
ftr-393	180	2	.	.	PUNCT
ftr-393	181	1	the	the	DET
ftr-393	181	2	optional	optional	ADJ
ftr-393	181	3	standard	standard	ADJ
ftr-393	181	4	mileage	mileage	NOUN
ftr-393	181	5	rate	rate	NOUN
ftr-393	181	6	for	for	ADP
ftr-393	181	7	business	business	NOUN
ftr-393	181	8	use	use	NOUN
ftr-393	181	9	of	of	ADP
ftr-393	181	10	automobiles	automobile	NOUN
ftr-393	181	11	will	will	AUX
ftr-393	181	12	increase	increase	VERB
ftr-393	181	13	on	on	ADP
ftr-393	181	14	1/1/05	1/1/05	NUM
ftr-393	181	15	from	from	ADP
ftr-393	181	16	37.5	37.5	NUM
ftr-393	181	17	cents	cent	NOUN
ftr-393	181	18	per	per	ADP
ftr-393	181	19	mile	mile	NOUN
ftr-393	181	20	to	to	ADP
ftr-393	181	21	40.5	40.5	NUM
ftr-393	181	22	cents	cent	NOUN
ftr-393	181	23	per	per	ADP
ftr-393	181	24	mile	mile	NOUN
ftr-393	181	25	;	;	PUNCT
ftr-393	181	26	the	the	DET
ftr-393	181	27	mileage	mileage	NOUN
ftr-393	181	28	rate	rate	NOUN
ftr-393	181	29	for	for	ADP
ftr-393	181	30	medical	medical	ADJ
ftr-393	181	31	and	and	CCONJ
ftr-393	181	32	moving	moving	NOUN
ftr-393	181	33	will	will	AUX
ftr-393	181	34	increase	increase	VERB
ftr-393	181	35	444	444	NUM
ftr-393	181	36	florida	florida	PROPN
ftr-393	181	37	tax	tax	NOUN
ftr-393	181	38	review	review	NOUN
ftr-393	181	39	[	[	X
ftr-393	181	40	vol	vol	NOUN
ftr-393	181	41	.	.	PUNCT
ftr-393	182	1	8	8	NUM
ftr-393	182	2	:	:	SYM
ftr-393	182	3	si	si	X
ftr-393	182	4	from	from	ADP
ftr-393	182	5	14	14	NUM
ftr-393	182	6	cents	cent	NOUN
ftr-393	182	7	per	per	ADP
ftr-393	182	8	mile	mile	NOUN
ftr-393	182	9	to	to	ADP
ftr-393	182	10	15	15	NUM
ftr-393	182	11	cents	cent	NOUN
ftr-393	182	12	per	per	ADP
ftr-393	182	13	mile	mile	NOUN
ftr-393	182	14	;	;	PUNCT
ftr-393	182	15	and	and	CCONJ
ftr-393	182	16	the	the	DET
ftr-393	182	17	mileage	mileage	NOUN
ftr-393	182	18	rate	rate	NOUN
ftr-393	182	19	for	for	ADP
ftr-393	182	20	giving	give	VERB
ftr-393	182	21	services	service	NOUN
ftr-393	182	22	to	to	ADP
ftr-393	182	23	a	a	DET
ftr-393	182	24	charitable	charitable	ADJ
ftr-393	182	25	organization	organization	NOUN
ftr-393	182	26	will	will	AUX
ftr-393	182	27	remain	remain	VERB
ftr-393	182	28	at	at	ADP
ftr-393	182	29	14	14	NUM
ftr-393	182	30	cents	cent	NOUN
ftr-393	182	31	per	per	ADP
ftr-393	182	32	mile	mile	NOUN
ftr-393	182	33	.	.	PUNCT
ftr-393	183	1	a.	a.	NOUN
ftr-393	184	1	the	the	DET
ftr-393	184	2	irs	irs	PROPN
ftr-393	184	3	noticed	notice	VERB
ftr-393	184	4	that	that	SCONJ
ftr-393	184	5	fuel	fuel	NOUN
ftr-393	184	6	prices	price	NOUN
ftr-393	184	7	went	go	VERB
ftr-393	184	8	up	up	ADP
ftr-393	184	9	recently	recently	ADV
ftr-393	184	10	,	,	PUNCT
ftr-393	184	11	so	so	SCONJ
ftr-393	184	12	a	a	DET
ftr-393	184	13	9/1/05	9/1/05	NUM
ftr-393	184	14	increase	increase	NOUN
ftr-393	184	15	in	in	ADP
ftr-393	184	16	mileage	mileage	NOUN
ftr-393	184	17	rates	rate	NOUN
ftr-393	184	18	was	be	AUX
ftr-393	184	19	announced	announce	VERB
ftr-393	184	20	.	.	PUNCT
ftr-393	185	1	announcement	announcement	NOUN
ftr-393	185	2	2005	2005	NUM
ftr-393	185	3	-	-	SYM
ftr-393	185	4	71	71	NUM
ftr-393	185	5	,	,	PUNCT
ftr-393	185	6	2005	2005	NUM
ftr-393	185	7	-	-	SYM
ftr-393	185	8	2	2	NUM
ftr-393	185	9	c.b	c.b	PROPN
ftr-393	185	10	.	.	PROPN
ftr-393	185	11	714	714	NUM
ftr-393	185	12	(	(	PUNCT
ftr-393	185	13	9/12/05	9/12/05	NUM
ftr-393	185	14	)	)	PUNCT
ftr-393	185	15	.	.	PUNCT
ftr-393	186	1	on	on	ADP
ftr-393	186	2	9/1/05	9/1/05	NUM
ftr-393	186	3	,	,	PUNCT
ftr-393	186	4	the	the	DET
ftr-393	186	5	optional	optional	ADJ
ftr-393	186	6	standard	standard	ADJ
ftr-393	186	7	mileage	mileage	NOUN
ftr-393	186	8	rate	rate	NOUN
ftr-393	186	9	for	for	ADP
ftr-393	186	10	business	business	NOUN
ftr-393	186	11	use	use	NOUN
ftr-393	186	12	of	of	ADP
ftr-393	186	13	automobiles	automobile	NOUN
ftr-393	186	14	will	will	AUX
ftr-393	186	15	increase	increase	VERB
ftr-393	186	16	to	to	ADP
ftr-393	186	17	48.5	48.5	NUM
ftr-393	186	18	cents	cent	NOUN
ftr-393	186	19	per	per	ADP
ftr-393	186	20	mile	mile	NOUN
ftr-393	186	21	,	,	PUNCT
ftr-393	186	22	and	and	CCONJ
ftr-393	186	23	the	the	DET
ftr-393	186	24	standard	standard	ADJ
ftr-393	186	25	mileage	mileage	NOUN
ftr-393	186	26	rate	rate	NOUN
ftr-393	186	27	for	for	ADP
ftr-393	186	28	medical	medical	ADJ
ftr-393	186	29	and	and	CCONJ
ftr-393	186	30	moving	move	VERB
ftr-393	186	31	expenses	expense	NOUN
ftr-393	186	32	will	will	AUX
ftr-393	186	33	increase	increase	VERB
ftr-393	186	34	to	to	ADP
ftr-393	186	35	22	22	NUM
ftr-393	186	36	cents	cent	NOUN
ftr-393	186	37	per	per	ADP
ftr-393	186	38	mile	mile	NOUN
ftr-393	186	39	.	.	PUNCT
ftr-393	187	1	the	the	DET
ftr-393	187	2	rate	rate	NOUN
ftr-393	187	3	for	for	ADP
ftr-393	187	4	charitable	charitable	ADJ
ftr-393	187	5	miles	mile	NOUN
ftr-393	187	6	remains	remain	VERB
ftr-393	187	7	at	at	ADP
ftr-393	187	8	the	the	DET
ftr-393	187	9	statutory	statutory	NOUN
ftr-393	187	10	[	[	X
ftr-393	187	11	§	§	NOUN
ftr-393	187	12	170(i	170(i	NUM
ftr-393	187	13	)	)	PUNCT
ftr-393	187	14	]	]	PUNCT
ftr-393	187	15	14	14	NUM
ftr-393	187	16	cents	cent	NOUN
ftr-393	187	17	per	per	ADP
ftr-393	187	18	mile	mile	NOUN
ftr-393	187	19	.	.	PUNCT
ftr-393	188	1	b.	b.	PROPN
ftr-393	188	2	splitting	split	VERB
ftr-393	188	3	the	the	DET
ftr-393	188	4	difference	difference	NOUN
ftr-393	188	5	between	between	ADP
ftr-393	188	6	the	the	DET
ftr-393	188	7	first	first	ADJ
ftr-393	188	8	eight	eight	NUM
ftr-393	188	9	months	month	NOUN
ftr-393	188	10	of	of	ADP
ftr-393	188	11	2005	2005	NUM
ftr-393	188	12	and	and	CCONJ
ftr-393	188	13	the	the	DET
ftr-393	188	14	last	last	ADJ
ftr-393	188	15	four	four	NUM
ftr-393	188	16	for	for	ADP
ftr-393	188	17	2006	2006	NUM
ftr-393	188	18	.	.	PUNCT
ftr-393	189	1	rev	rev	PROPN
ftr-393	189	2	.	.	PROPN
ftr-393	189	3	proc	proc	PROPN
ftr-393	189	4	.	.	PUNCT
ftr-393	190	1	2005	2005	NUM
ftr-393	190	2	-	-	SYM
ftr-393	190	3	78	78	NUM
ftr-393	190	4	,	,	PUNCT
ftr-393	190	5	2005	2005	NUM
ftr-393	190	6	-	-	SYM
ftr-393	190	7	2	2	NUM
ftr-393	190	8	c.b	c.b	PROPN
ftr-393	190	9	.	.	PROPN
ftr-393	190	10	1177	1177	NUM
ftr-393	190	11	(	(	PUNCT
ftr-393	190	12	12/2/05	12/2/05	NUM
ftr-393	190	13	)	)	PUNCT
ftr-393	190	14	.	.	PUNCT
ftr-393	191	1	mileage	mileage	NOUN
ftr-393	191	2	rates	rate	NOUN
ftr-393	191	3	effective	effective	ADJ
ftr-393	191	4	on	on	ADP
ftr-393	191	5	or	or	CCONJ
ftr-393	191	6	after	after	ADP
ftr-393	191	7	1/1/06	1/1/06	NUM
ftr-393	191	8	are	be	AUX
ftr-393	191	9	as	as	SCONJ
ftr-393	191	10	follows	follow	VERB
ftr-393	191	11	:	:	PUNCT
ftr-393	192	1	business	business	NOUN
ftr-393	192	2	,	,	PUNCT
ftr-393	192	3	44.5	44.5	NUM
ftr-393	192	4	cents	cent	NOUN
ftr-393	192	5	per	per	ADP
ftr-393	192	6	mile	mile	NOUN
ftr-393	192	7	;	;	PUNCT
ftr-393	192	8	medical	medical	ADJ
ftr-393	192	9	and	and	CCONJ
ftr-393	192	10	moving	move	VERB
ftr-393	192	11	,	,	PUNCT
ftr-393	192	12	18	18	NUM
ftr-393	192	13	cents	cent	NOUN
ftr-393	192	14	per	per	ADP
ftr-393	192	15	mile	mile	NOUN
ftr-393	192	16	;	;	PUNCT
ftr-393	192	17	general	general	ADJ
ftr-393	192	18	charitable	charitable	ADJ
ftr-393	192	19	contribution	contribution	NOUN
ftr-393	192	20	deduction	deduction	NOUN
ftr-393	192	21	,	,	PUNCT
ftr-393	192	22	14	14	NUM
ftr-393	192	23	cents	cent	NOUN
ftr-393	192	24	per	per	ADP
ftr-393	192	25	mile	mile	NOUN
ftr-393	192	26	(	(	PUNCT
ftr-393	192	27	statutory	statutory	ADJ
ftr-393	192	28	)	)	PUNCT
ftr-393	192	29	;	;	PUNCT
ftr-393	192	30	hurricane	hurricane	PROPN
ftr-393	192	31	katrina	katrina	PROPN
ftr-393	192	32	charitable	charitable	ADJ
ftr-393	192	33	contribution	contribution	NOUN
ftr-393	192	34	deduction	deduction	NOUN
ftr-393	192	35	,	,	PUNCT
ftr-393	192	36	32	32	NUM
ftr-393	192	37	cents	cent	NOUN
ftr-393	192	38	per	per	ADP
ftr-393	192	39	mile	mile	NOUN
ftr-393	192	40	(	(	PUNCT
ftr-393	192	41	with	with	ADP
ftr-393	192	42	a	a	DET
ftr-393	192	43	hurricane	hurricane	NOUN
ftr-393	192	44	katrina	katrina	PROPN
ftr-393	192	45	charitable	charitable	ADJ
ftr-393	192	46	use	use	NOUN
ftr-393	192	47	of	of	ADP
ftr-393	192	48	automobile	automobile	NOUN
ftr-393	192	49	reimbursement	reimbursement	NOUN
ftr-393	192	50	rate	rate	NOUN
ftr-393	192	51	permitted	permit	VERB
ftr-393	192	52	without	without	ADP
ftr-393	192	53	income	income	NOUN
ftr-393	192	54	effect	effect	NOUN
ftr-393	192	55	of	of	ADP
ftr-393	192	56	up	up	ADP
ftr-393	192	57	to	to	PART
ftr-393	192	58	44.5	44.5	NUM
ftr-393	192	59	cents	cent	NOUN
ftr-393	192	60	per	per	ADP
ftr-393	192	61	mile	mile	NOUN
ftr-393	192	62	)	)	PUNCT
ftr-393	192	63	.	.	PUNCT
ftr-393	193	1	c.	c.	NOUN
ftr-393	194	1	the	the	DET
ftr-393	194	2	irs	irs	PROPN
ftr-393	194	3	knows	know	VERB
ftr-393	194	4	that	that	SCONJ
ftr-393	194	5	gas	gas	NOUN
ftr-393	194	6	prices	price	NOUN
ftr-393	194	7	are	be	AUX
ftr-393	194	8	scheduled	schedule	VERB
ftr-393	194	9	to	to	PART
ftr-393	194	10	increase	increase	VERB
ftr-393	194	11	after	after	ADP
ftr-393	194	12	the	the	DET
ftr-393	194	13	2006	2006	NUM
ftr-393	194	14	elections	election	NOUN
ftr-393	194	15	,	,	PUNCT
ftr-393	194	16	just	just	ADV
ftr-393	194	17	as	as	SCONJ
ftr-393	194	18	they	they	PRON
ftr-393	194	19	knew	know	VERB
ftr-393	194	20	back	back	ADV
ftr-393	194	21	in	in	ADP
ftr-393	194	22	december	december	PROPN
ftr-393	194	23	2005	2005	NUM
ftr-393	194	24	that	that	SCONJ
ftr-393	194	25	they	they	PRON
ftr-393	194	26	were	be	AUX
ftr-393	194	27	scheduled	schedule	VERB
ftr-393	194	28	to	to	PART
ftr-393	194	29	decrease	decrease	VERB
ftr-393	194	30	before	before	ADP
ftr-393	194	31	the	the	DET
ftr-393	194	32	2006	2006	NUM
ftr-393	194	33	elections	election	NOUN
ftr-393	194	34	.	.	PUNCT
ftr-393	195	1	rev	rev	PROPN
ftr-393	195	2	.	.	PROPN
ftr-393	195	3	proc	proc	PROPN
ftr-393	195	4	.	.	PUNCT
ftr-393	196	1	2006	2006	NUM
ftr-393	196	2	-	-	SYM
ftr-393	196	3	49	49	NUM
ftr-393	196	4	,	,	PUNCT
ftr-393	196	5	2006	2006	NUM
ftr-393	196	6	-	-	SYM
ftr-393	196	7	47	47	NUM
ftr-393	196	8	i.r.b	i.r.b	NOUN
ftr-393	196	9	.	.	PUNCT
ftr-393	197	1	936	936	NUM
ftr-393	197	2	(	(	PUNCT
ftr-393	197	3	11/1/06	11/1/06	NUM
ftr-393	197	4	)	)	PUNCT
ftr-393	197	5	.	.	PUNCT
ftr-393	198	1	for	for	ADP
ftr-393	198	2	2007	2007	NUM
ftr-393	198	3	,	,	PUNCT
ftr-393	198	4	it	it	PRON
ftr-393	198	5	is	be	AUX
ftr-393	198	6	48.5	48.5	NUM
ftr-393	198	7	cents	cent	NOUN
ftr-393	198	8	per	per	ADP
ftr-393	198	9	business	business	NOUN
ftr-393	198	10	mile	mile	NOUN
ftr-393	198	11	and	and	CCONJ
ftr-393	198	12	20	20	NUM
ftr-393	198	13	cents	cent	NOUN
ftr-393	198	14	per	per	ADP
ftr-393	198	15	medical	medical	ADJ
ftr-393	198	16	and	and	CCONJ
ftr-393	198	17	moving	move	VERB
ftr-393	198	18	mile	mile	NOUN
ftr-393	198	19	.	.	PUNCT
ftr-393	199	1	the	the	DET
ftr-393	199	2	statutory	statutory	ADJ
ftr-393	199	3	rate	rate	NOUN
ftr-393	199	4	for	for	ADP
ftr-393	199	5	charitable	charitable	ADJ
ftr-393	199	6	mileage	mileage	NOUN
ftr-393	199	7	under	under	ADP
ftr-393	199	8	§	§	PROPN
ftr-393	199	9	170(i	170(i	NUM
ftr-393	199	10	)	)	PUNCT
ftr-393	199	11	remains	remain	VERB
ftr-393	199	12	at	at	ADP
ftr-393	199	13	14	14	NUM
ftr-393	199	14	cents	cent	NOUN
ftr-393	199	15	per	per	ADP
ftr-393	199	16	mile	mile	NOUN
ftr-393	199	17	.	.	PUNCT
ftr-393	200	1	2	2	X
ftr-393	200	2	.	.	X
ftr-393	200	3	section	section	NOUN
ftr-393	200	4	201	201	NUM
ftr-393	200	5	of	of	ADP
ftr-393	200	6	the	the	DET
ftr-393	200	7	jobs	job	NOUN
ftr-393	200	8	act	act	NOUN
ftr-393	200	9	of	of	ADP
ftr-393	200	10	2004	2004	NUM
ftr-393	200	11	amends	amend	NOUN
ftr-393	200	12	§	§	PROPN
ftr-393	200	13	179	179	NUM
ftr-393	200	14	to	to	PART
ftr-393	200	15	extend	extend	VERB
ftr-393	200	16	the	the	DET
ftr-393	200	17	$	$	SYM
ftr-393	200	18	100,000	100,000	NUM
ftr-393	200	19	amount	amount	NOUN
ftr-393	200	20	for	for	ADP
ftr-393	200	21	expensing	expense	VERB
ftr-393	200	22	[	[	X
ftr-393	200	23	and	and	CCONJ
ftr-393	200	24	the	the	DET
ftr-393	200	25	$	$	SYM
ftr-393	200	26	400,000	400,000	NUM
ftr-393	200	27	phase	phase	NOUN
ftr-393	200	28	-	-	PUNCT
ftr-393	200	29	out	out	ADP
ftr-393	200	30	threshold	threshold	NOUN
ftr-393	200	31	]	]	PUNCT
ftr-393	200	32	for	for	ADP
ftr-393	200	33	small	small	ADJ
ftr-393	200	34	businesses	business	NOUN
ftr-393	200	35	through	through	ADP
ftr-393	200	36	years	year	NOUN
ftr-393	200	37	beginning	begin	VERB
ftr-393	200	38	before	before	ADP
ftr-393	200	39	2008	2008	NUM
ftr-393	200	40	.	.	PUNCT
ftr-393	201	1	a.	a.	PROPN
ftr-393	201	2	increased	increase	VERB
ftr-393	201	3	§	§	PROPN
ftr-393	201	4	179	179	NUM
ftr-393	201	5	amount	amount	NOUN
ftr-393	201	6	extended	extend	VERB
ftr-393	201	7	through	through	ADP
ftr-393	201	8	2009	2009	NUM
ftr-393	201	9	.	.	PUNCT
ftr-393	202	1	tipra	tipra	PROPN
ftr-393	202	2	§	§	PROPN
ftr-393	202	3	101	101	NUM
ftr-393	202	4	amends	amend	NOUN
ftr-393	202	5	§	§	PROPN
ftr-393	202	6	179	179	NUM
ftr-393	202	7	to	to	PART
ftr-393	202	8	extend	extend	VERB
ftr-393	202	9	the	the	DET
ftr-393	202	10	increased	increase	VERB
ftr-393	202	11	amount	amount	NOUN
ftr-393	202	12	for	for	ADP
ftr-393	202	13	expensing	expense	VERB
ftr-393	202	14	through	through	ADP
ftr-393	202	15	years	year	NOUN
ftr-393	202	16	beginning	begin	VERB
ftr-393	202	17	before	before	ADP
ftr-393	202	18	2010	2010	NUM
ftr-393	202	19	.	.	PUNCT
ftr-393	203	1	3	3	X
ftr-393	203	2	.	.	X
ftr-393	203	3	this	this	DET
ftr-393	203	4	deduction	deduction	NOUN
ftr-393	203	5	should	should	AUX
ftr-393	203	6	prove	prove	VERB
ftr-393	203	7	so	so	ADV
ftr-393	203	8	effective	effective	ADJ
ftr-393	203	9	that	that	SCONJ
ftr-393	203	10	it	it	PRON
ftr-393	203	11	will	will	AUX
ftr-393	203	12	be	be	AUX
ftr-393	203	13	extended	extend	VERB
ftr-393	203	14	to	to	ADP
ftr-393	203	15	all	all	DET
ftr-393	203	16	business	business	NOUN
ftr-393	203	17	income	income	NOUN
ftr-393	203	18	.	.	PUNCT
ftr-393	204	1	section	section	NOUN
ftr-393	204	2	102	102	NUM
ftr-393	204	3	of	of	ADP
ftr-393	204	4	the	the	DET
ftr-393	204	5	jobs	job	NOUN
ftr-393	204	6	act	act	NOUN
ftr-393	204	7	of	of	ADP
ftr-393	204	8	2004	2004	NUM
ftr-393	204	9	adds	add	VERB
ftr-393	204	10	new	new	ADJ
ftr-393	204	11	§	§	PROPN
ftr-393	204	12	199	199	NUM
ftr-393	204	13	to	to	PART
ftr-393	204	14	provide	provide	VERB
ftr-393	204	15	a	a	DET
ftr-393	204	16	nine	nine	NUM
ftr-393	204	17	percent	percent	NOUN
ftr-393	204	18	deduction	deduction	NOUN
ftr-393	204	19	for	for	ADP
ftr-393	204	20	u.s	u.s	PROPN
ftr-393	204	21	.	.	PROPN
ftr-393	204	22	manufacturing	manufacture	VERB
ftr-393	204	23	income	income	NOUN
ftr-393	204	24	,	,	PUNCT
ftr-393	204	25	i.e.	i.e.	X
ftr-393	204	26	,	,	PUNCT
ftr-393	204	27	“	"	PUNCT
ftr-393	204	28	income	income	NOUN
ftr-393	204	29	attributable	attributable	ADJ
ftr-393	204	30	to	to	ADP
ftr-393	204	31	domestic	domestic	ADJ
ftr-393	204	32	production	production	NOUN
ftr-393	204	33	activities	activity	NOUN
ftr-393	204	34	.	.	PUNCT
ftr-393	204	35	”	"	PUNCT
ftr-393	205	1	for	for	ADP
ftr-393	205	2	corporations	corporation	NOUN
ftr-393	205	3	,	,	PUNCT
ftr-393	205	4	the	the	DET
ftr-393	205	5	deduction	deduction	NOUN
ftr-393	205	6	allowed	allow	VERB
ftr-393	205	7	by	by	ADP
ftr-393	205	8	§	§	PROPN
ftr-393	205	9	199	199	NUM
ftr-393	205	10	is	be	AUX
ftr-393	205	11	a	a	DET
ftr-393	205	12	percentage	percentage	NOUN
ftr-393	205	13	of	of	ADP
ftr-393	205	14	the	the	DET
ftr-393	205	15	lesser	less	ADJ
ftr-393	205	16	of	of	ADP
ftr-393	205	17	“	"	PUNCT
ftr-393	205	18	qualified	qualified	ADJ
ftr-393	205	19	production	production	NOUN
ftr-393	205	20	activities	activity	NOUN
ftr-393	205	21	income	income	NOUN
ftr-393	205	22	”	"	PUNCT
ftr-393	205	23	or	or	CCONJ
ftr-393	205	24	taxable	taxable	ADJ
ftr-393	205	25	income	income	NOUN
ftr-393	205	26	.	.	PUNCT
ftr-393	206	1	for	for	SCONJ
ftr-393	206	2	individual	individual	ADJ
ftr-393	206	3	taxpayers	taxpayer	NOUN
ftr-393	206	4	engaged	engage	VERB
ftr-393	206	5	in	in	ADP
ftr-393	206	6	manufacturing	manufacturing	NOUN
ftr-393	206	7	,	,	PUNCT
ftr-393	206	8	the	the	DET
ftr-393	206	9	taxable	taxable	ADJ
ftr-393	206	10	income	income	NOUN
ftr-393	206	11	2007	2007	NUM
ftr-393	206	12	]	]	PUNCT
ftr-393	206	13	recent	recent	ADJ
ftr-393	206	14	developments	development	NOUN
ftr-393	206	15	in	in	ADP
ftr-393	206	16	federal	federal	ADJ
ftr-393	206	17	income	income	NOUN
ftr-393	206	18	taxation	taxation	NOUN
ftr-393	206	19	445	445	NUM
ftr-393	206	20	limitation	limitation	NOUN
ftr-393	206	21	is	be	AUX
ftr-393	206	22	replaced	replace	VERB
ftr-393	206	23	by	by	ADP
ftr-393	206	24	a	a	DET
ftr-393	206	25	limitation	limitation	NOUN
ftr-393	206	26	based	base	VERB
ftr-393	206	27	on	on	ADP
ftr-393	206	28	adjusted	adjust	VERB
ftr-393	206	29	gross	gross	ADJ
ftr-393	206	30	income	income	NOUN
ftr-393	206	31	.	.	PUNCT
ftr-393	207	1	the	the	DET
ftr-393	207	2	deduction	deduction	NOUN
ftr-393	207	3	will	will	AUX
ftr-393	207	4	be	be	AUX
ftr-393	207	5	phased	phase	VERB
ftr-393	207	6	in	in	ADP
ftr-393	207	7	over	over	ADP
ftr-393	207	8	six	six	NUM
ftr-393	207	9	years	year	NOUN
ftr-393	207	10	,	,	PUNCT
ftr-393	207	11	beginning	begin	VERB
ftr-393	207	12	with	with	ADP
ftr-393	207	13	2005	2005	NUM
ftr-393	207	14	.	.	PUNCT
ftr-393	208	1	the	the	DET
ftr-393	208	2	percentage	percentage	NOUN
ftr-393	208	3	begins	begin	VERB
ftr-393	208	4	at	at	ADP
ftr-393	208	5	three	three	NUM
ftr-393	208	6	percent	percent	NOUN
ftr-393	208	7	for	for	ADP
ftr-393	208	8	2005	2005	NUM
ftr-393	208	9	and	and	CCONJ
ftr-393	208	10	rises	rise	VERB
ftr-393	208	11	to	to	ADP
ftr-393	208	12	nine	nine	NUM
ftr-393	208	13	percent	percent	NOUN
ftr-393	208	14	after	after	ADP
ftr-393	208	15	2009	2009	NUM
ftr-393	208	16	,	,	PUNCT
ftr-393	208	17	but	but	CCONJ
ftr-393	208	18	in	in	ADP
ftr-393	208	19	no	no	DET
ftr-393	208	20	event	event	NOUN
ftr-393	208	21	can	can	AUX
ftr-393	208	22	the	the	DET
ftr-393	208	23	deduction	deduction	NOUN
ftr-393	208	24	exceed	exceed	VERB
ftr-393	208	25	50	50	NUM
ftr-393	208	26	percent	percent	NOUN
ftr-393	208	27	of	of	ADP
ftr-393	208	28	the	the	DET
ftr-393	208	29	w-2	w-2	NOUN
ftr-393	208	30	wages	wage	NOUN
ftr-393	208	31	paid	pay	VERB
ftr-393	208	32	by	by	ADP
ftr-393	208	33	the	the	DET
ftr-393	208	34	taxpayer	taxpayer	NOUN
ftr-393	208	35	during	during	ADP
ftr-393	208	36	the	the	DET
ftr-393	208	37	year	year	NOUN
ftr-393	208	38	for	for	ADP
ftr-393	208	39	which	which	PRON
ftr-393	208	40	the	the	DET
ftr-393	208	41	deduction	deduction	NOUN
ftr-393	208	42	is	be	AUX
ftr-393	208	43	sought	seek	VERB
ftr-393	208	44	.	.	PUNCT
ftr-393	209	1	§	§	PROPN
ftr-393	209	2	§	§	PROPN
ftr-393	209	3	199(a	199(a	PROPN
ftr-393	209	4	)	)	PUNCT
ftr-393	209	5	and	and	CCONJ
ftr-393	209	6	(	(	PUNCT
ftr-393	209	7	b	b	NOUN
ftr-393	209	8	)	)	PUNCT
ftr-393	209	9	.	.	PUNCT
ftr-393	210	1	thus	thus	ADV
ftr-393	210	2	,	,	PUNCT
ftr-393	210	3	the	the	DET
ftr-393	210	4	deduction	deduction	NOUN
ftr-393	210	5	is	be	AUX
ftr-393	210	6	unavailable	unavailable	ADJ
ftr-393	210	7	to	to	ADP
ftr-393	210	8	a	a	DET
ftr-393	210	9	sole	sole	ADJ
ftr-393	210	10	proprietor	proprietor	NOUN
ftr-393	210	11	or	or	CCONJ
ftr-393	210	12	partnership	partnership	NOUN
ftr-393	210	13	with	with	ADP
ftr-393	210	14	no	no	DET
ftr-393	210	15	employees	employee	NOUN
ftr-393	210	16	.	.	PUNCT
ftr-393	211	1	although	although	SCONJ
ftr-393	211	2	the	the	DET
ftr-393	211	3	deduction	deduction	NOUN
ftr-393	211	4	is	be	AUX
ftr-393	211	5	available	available	ADJ
ftr-393	211	6	to	to	ADP
ftr-393	211	7	individuals	individual	NOUN
ftr-393	211	8	,	,	PUNCT
ftr-393	211	9	corporations	corporation	NOUN
ftr-393	211	10	,	,	PUNCT
ftr-393	211	11	and	and	CCONJ
ftr-393	211	12	pass	pass	VERB
ftr-393	211	13	through	through	ADP
ftr-393	211	14	entities	entity	NOUN
ftr-393	211	15	,	,	PUNCT
ftr-393	211	16	only	only	ADV
ftr-393	211	17	items	item	NOUN
ftr-393	211	18	attributable	attributable	ADJ
ftr-393	211	19	to	to	ADP
ftr-393	211	20	the	the	DET
ftr-393	211	21	conduct	conduct	NOUN
ftr-393	211	22	of	of	ADP
ftr-393	211	23	a	a	DET
ftr-393	211	24	trade	trade	NOUN
ftr-393	211	25	or	or	CCONJ
ftr-393	211	26	business	business	NOUN
ftr-393	211	27	can	can	AUX
ftr-393	211	28	be	be	AUX
ftr-393	211	29	taken	take	VERB
ftr-393	211	30	into	into	ADP
ftr-393	211	31	account	account	NOUN
ftr-393	211	32	.	.	PUNCT
ftr-393	212	1	§	§	PROPN
ftr-393	212	2	199(d)(5	199(d)(5	PROPN
ftr-393	212	3	)	)	PUNCT
ftr-393	212	4	.	.	PUNCT
ftr-393	213	1	•	•	NUM
ftr-393	213	2	qualified	qualified	ADJ
ftr-393	213	3	production	production	NOUN
ftr-393	213	4	activities	activity	NOUN
ftr-393	213	5	income	income	NOUN
ftr-393	213	6	is	be	AUX
ftr-393	213	7	defined	define	VERB
ftr-393	213	8	as	as	ADP
ftr-393	213	9	the	the	DET
ftr-393	213	10	excess	excess	NOUN
ftr-393	213	11	of	of	ADP
ftr-393	213	12	“	"	PUNCT
ftr-393	213	13	domestic	domestic	ADJ
ftr-393	213	14	production	production	NOUN
ftr-393	213	15	gross	gross	ADJ
ftr-393	213	16	receipts	receipt	NOUN
ftr-393	213	17	”	"	PUNCT
ftr-393	213	18	over	over	ADP
ftr-393	213	19	the	the	DET
ftr-393	213	20	sum	sum	NOUN
ftr-393	213	21	of	of	ADP
ftr-393	213	22	(	(	PUNCT
ftr-393	213	23	1	1	X
ftr-393	213	24	)	)	PUNCT
ftr-393	213	25	the	the	DET
ftr-393	213	26	cost	cost	NOUN
ftr-393	213	27	of	of	ADP
ftr-393	213	28	goods	good	NOUN
ftr-393	213	29	sold	sell	VERB
ftr-393	213	30	allocable	allocable	ADJ
ftr-393	213	31	to	to	ADP
ftr-393	213	32	domestic	domestic	ADJ
ftr-393	213	33	production	production	NOUN
ftr-393	213	34	gross	gross	ADJ
ftr-393	213	35	receipts	receipt	NOUN
ftr-393	213	36	,	,	PUNCT
ftr-393	213	37	(	(	PUNCT
ftr-393	213	38	2	2	X
ftr-393	213	39	)	)	PUNCT
ftr-393	213	40	other	other	ADJ
ftr-393	213	41	deductions	deduction	NOUN
ftr-393	213	42	,	,	PUNCT
ftr-393	213	43	expenses	expense	NOUN
ftr-393	213	44	,	,	PUNCT
ftr-393	213	45	or	or	CCONJ
ftr-393	213	46	losses	loss	NOUN
ftr-393	213	47	directly	directly	ADV
ftr-393	213	48	allocable	allocable	ADJ
ftr-393	213	49	to	to	ADP
ftr-393	213	50	domestic	domestic	ADJ
ftr-393	213	51	production	production	NOUN
ftr-393	213	52	gross	gross	ADJ
ftr-393	213	53	receipts	receipt	NOUN
ftr-393	213	54	,	,	PUNCT
ftr-393	213	55	and	and	CCONJ
ftr-393	213	56	(	(	PUNCT
ftr-393	213	57	3	3	X
ftr-393	213	58	)	)	PUNCT
ftr-393	213	59	a	a	DET
ftr-393	213	60	ratable	ratable	ADJ
ftr-393	213	61	portion	portion	NOUN
ftr-393	213	62	of	of	ADP
ftr-393	213	63	other	other	ADJ
ftr-393	213	64	deductions	deduction	NOUN
ftr-393	213	65	,	,	PUNCT
ftr-393	213	66	expenses	expense	NOUN
ftr-393	213	67	,	,	PUNCT
ftr-393	213	68	and	and	CCONJ
ftr-393	213	69	losses	loss	NOUN
ftr-393	213	70	not	not	PART
ftr-393	213	71	directly	directly	ADV
ftr-393	213	72	allocable	allocable	ADJ
ftr-393	213	73	to	to	ADP
ftr-393	213	74	domestic	domestic	ADJ
ftr-393	213	75	production	production	NOUN
ftr-393	213	76	gross	gross	ADJ
ftr-393	213	77	receipts	receipt	NOUN
ftr-393	213	78	or	or	CCONJ
ftr-393	213	79	to	to	ADP
ftr-393	213	80	any	any	DET
ftr-393	213	81	other	other	ADJ
ftr-393	213	82	class	class	NOUN
ftr-393	213	83	of	of	ADP
ftr-393	213	84	income	income	NOUN
ftr-393	213	85	.	.	PUNCT
ftr-393	214	1	§	§	PROPN
ftr-393	214	2	199(c)(1	199(c)(1	NUM
ftr-393	214	3	)	)	PUNCT
ftr-393	214	4	.	.	PUNCT
ftr-393	215	1	domestic	domestic	ADJ
ftr-393	215	2	production	production	NOUN
ftr-393	215	3	gross	gross	ADJ
ftr-393	215	4	receipts	receipt	NOUN
ftr-393	215	5	are	be	AUX
ftr-393	215	6	gross	gross	ADJ
ftr-393	215	7	receipts	receipt	NOUN
ftr-393	215	8	derived	derive	VERB
ftr-393	215	9	from	from	ADP
ftr-393	215	10	(	(	PUNCT
ftr-393	215	11	1	1	X
ftr-393	215	12	)	)	PUNCT
ftr-393	215	13	the	the	DET
ftr-393	215	14	lease	lease	NOUN
ftr-393	215	15	,	,	PUNCT
ftr-393	215	16	rental	rental	NOUN
ftr-393	215	17	,	,	PUNCT
ftr-393	215	18	license	license	NOUN
ftr-393	215	19	,	,	PUNCT
ftr-393	215	20	or	or	CCONJ
ftr-393	215	21	sale	sale	NOUN
ftr-393	215	22	,	,	PUNCT
ftr-393	215	23	exchange	exchange	NOUN
ftr-393	215	24	,	,	PUNCT
ftr-393	215	25	or	or	CCONJ
ftr-393	215	26	other	other	ADJ
ftr-393	215	27	disposition	disposition	NOUN
ftr-393	215	28	of	of	ADP
ftr-393	215	29	(	(	PUNCT
ftr-393	215	30	a	a	NOUN
ftr-393	215	31	)	)	PUNCT
ftr-393	215	32	“	"	PUNCT
ftr-393	215	33	qualifying	qualify	VERB
ftr-393	215	34	production	production	NOUN
ftr-393	215	35	property	property	NOUN
ftr-393	215	36	,	,	PUNCT
ftr-393	215	37	”	"	PUNCT
ftr-393	215	38	defined	define	VERB
ftr-393	215	39	as	as	ADP
ftr-393	215	40	tangible	tangible	ADJ
ftr-393	215	41	personal	personal	ADJ
ftr-393	215	42	property	property	NOUN
ftr-393	215	43	,	,	PUNCT
ftr-393	215	44	computer	computer	NOUN
ftr-393	215	45	software	software	NOUN
ftr-393	215	46	,	,	PUNCT
ftr-393	215	47	and	and	CCONJ
ftr-393	215	48	sound	sound	ADJ
ftr-393	215	49	recordings	recording	NOUN
ftr-393	215	50	,	,	PUNCT
ftr-393	215	51	produced	produce	VERB
ftr-393	215	52	(	(	PUNCT
ftr-393	215	53	in	in	ADP
ftr-393	215	54	whole	whole	NOUN
ftr-393	215	55	or	or	CCONJ
ftr-393	215	56	in	in	ADP
ftr-393	215	57	significant	significant	ADJ
ftr-393	215	58	part	part	NOUN
ftr-393	215	59	)	)	PUNCT
ftr-393	215	60	by	by	ADP
ftr-393	215	61	the	the	DET
ftr-393	215	62	taxpayer	taxpayer	NOUN
ftr-393	215	63	in	in	ADP
ftr-393	215	64	the	the	DET
ftr-393	215	65	united	united	PROPN
ftr-393	215	66	states	states	PROPN
ftr-393	215	67	,	,	PUNCT
ftr-393	215	68	(	(	PUNCT
ftr-393	215	69	b	b	X
ftr-393	215	70	)	)	PUNCT
ftr-393	215	71	a	a	DET
ftr-393	215	72	“	"	PUNCT
ftr-393	215	73	qualified	qualified	ADJ
ftr-393	215	74	film	film	NOUN
ftr-393	215	75	”	"	PUNCT
ftr-393	215	76	produced	produce	VERB
ftr-393	215	77	by	by	ADP
ftr-393	215	78	the	the	DET
ftr-393	215	79	taxpayer	taxpayer	NOUN
ftr-393	215	80	,	,	PUNCT
ftr-393	215	81	or	or	CCONJ
ftr-393	215	82	(	(	PUNCT
ftr-393	215	83	c	c	NOUN
ftr-393	215	84	)	)	PUNCT
ftr-393	215	85	electricity	electricity	NOUN
ftr-393	215	86	,	,	PUNCT
ftr-393	215	87	natural	natural	ADJ
ftr-393	215	88	gas	gas	NOUN
ftr-393	215	89	,	,	PUNCT
ftr-393	215	90	or	or	CCONJ
ftr-393	215	91	potable	potable	ADJ
ftr-393	215	92	water	water	NOUN
ftr-393	215	93	produced	produce	VERB
ftr-393	215	94	by	by	ADP
ftr-393	215	95	the	the	DET
ftr-393	215	96	taxpayer	taxpayer	NOUN
ftr-393	215	97	in	in	ADP
ftr-393	215	98	the	the	DET
ftr-393	215	99	united	united	PROPN
ftr-393	215	100	states	states	PROPN
ftr-393	215	101	;	;	PUNCT
ftr-393	215	102	(	(	PUNCT
ftr-393	215	103	2	2	X
ftr-393	215	104	)	)	PUNCT
ftr-393	215	105	construction	construction	NOUN
ftr-393	215	106	performed	perform	VERB
ftr-393	215	107	within	within	ADP
ftr-393	215	108	the	the	DET
ftr-393	215	109	united	united	PROPN
ftr-393	215	110	states	states	PROPN
ftr-393	215	111	,	,	PUNCT
ftr-393	215	112	or	or	CCONJ
ftr-393	215	113	(	(	PUNCT
ftr-393	215	114	3	3	X
ftr-393	215	115	)	)	PUNCT
ftr-393	215	116	architectural	architectural	ADJ
ftr-393	215	117	or	or	CCONJ
ftr-393	215	118	engineering	engineering	NOUN
ftr-393	215	119	services	service	NOUN
ftr-393	215	120	performed	perform	VERB
ftr-393	215	121	in	in	ADP
ftr-393	215	122	the	the	DET
ftr-393	215	123	united	united	PROPN
ftr-393	215	124	states	states	PROPN
ftr-393	215	125	for	for	ADP
ftr-393	215	126	united	united	PROPN
ftr-393	215	127	states	states	PROPN
ftr-393	215	128	construction	construction	NOUN
ftr-393	215	129	projects	project	NOUN
ftr-393	215	130	.	.	PUNCT
ftr-393	216	1	section	section	NOUN
ftr-393	216	2	199(c)(4)(b	199(c)(4)(b	NUM
ftr-393	216	3	)	)	PUNCT
ftr-393	216	4	excludes	exclude	NOUN
ftr-393	216	5	from	from	ADP
ftr-393	216	6	the	the	DET
ftr-393	216	7	definition	definition	NOUN
ftr-393	216	8	of	of	ADP
ftr-393	216	9	domestic	domestic	ADJ
ftr-393	216	10	production	production	NOUN
ftr-393	216	11	gross	gross	ADJ
ftr-393	216	12	receipts	receipt	NOUN
ftr-393	216	13	any	any	DET
ftr-393	216	14	receipts	receipt	NOUN
ftr-393	216	15	from	from	ADP
ftr-393	216	16	(	(	PUNCT
ftr-393	216	17	1	1	X
ftr-393	216	18	)	)	PUNCT
ftr-393	216	19	the	the	DET
ftr-393	216	20	sale	sale	NOUN
ftr-393	216	21	of	of	ADP
ftr-393	216	22	food	food	NOUN
ftr-393	216	23	and	and	CCONJ
ftr-393	216	24	beverages	beverage	NOUN
ftr-393	216	25	prepared	prepare	VERB
ftr-393	216	26	by	by	ADP
ftr-393	216	27	the	the	DET
ftr-393	216	28	taxpayer	taxpayer	NOUN
ftr-393	216	29	at	at	ADP
ftr-393	216	30	a	a	DET
ftr-393	216	31	retail	retail	ADJ
ftr-393	216	32	establishment	establishment	NOUN
ftr-393	216	33	,	,	PUNCT
ftr-393	216	34	or	or	CCONJ
ftr-393	216	35	(	(	PUNCT
ftr-393	216	36	2	2	X
ftr-393	216	37	)	)	PUNCT
ftr-393	216	38	the	the	DET
ftr-393	216	39	transmission	transmission	NOUN
ftr-393	216	40	or	or	CCONJ
ftr-393	216	41	distribution	distribution	NOUN
ftr-393	216	42	(	(	PUNCT
ftr-393	216	43	as	as	SCONJ
ftr-393	216	44	contrasted	contrast	VERB
ftr-393	216	45	with	with	ADP
ftr-393	216	46	the	the	DET
ftr-393	216	47	production	production	NOUN
ftr-393	216	48	)	)	PUNCT
ftr-393	216	49	of	of	ADP
ftr-393	216	50	electricity	electricity	NOUN
ftr-393	216	51	,	,	PUNCT
ftr-393	216	52	natural	natural	ADJ
ftr-393	216	53	gas	gas	NOUN
ftr-393	216	54	,	,	PUNCT
ftr-393	216	55	or	or	CCONJ
ftr-393	216	56	potable	potable	ADJ
ftr-393	216	57	water	water	NOUN
ftr-393	216	58	.	.	PUNCT
ftr-393	217	1	a.	a.	NOUN
ftr-393	218	1	if	if	SCONJ
ftr-393	218	2	the	the	DET
ftr-393	218	3	statute	statute	NOUN
ftr-393	218	4	appears	appear	VERB
ftr-393	218	5	to	to	PART
ftr-393	218	6	have	have	VERB
ftr-393	218	7	a	a	DET
ftr-393	218	8	short	short	ADJ
ftr-393	218	9	shelf	shelf	NOUN
ftr-393	218	10	-	-	PUNCT
ftr-393	218	11	life	life	NOUN
ftr-393	218	12	,	,	PUNCT
ftr-393	218	13	the	the	DET
ftr-393	218	14	guidance	guidance	NOUN
ftr-393	218	15	under	under	ADP
ftr-393	218	16	it	it	PRON
ftr-393	218	17	should	should	AUX
ftr-393	218	18	be	be	AUX
ftr-393	218	19	even	even	ADV
ftr-393	218	20	more	more	ADV
ftr-393	218	21	ephemeral	ephemeral	ADJ
ftr-393	218	22	.	.	PUNCT
ftr-393	219	1	notice	notice	VERB
ftr-393	219	2	2005	2005	NUM
ftr-393	219	3	-	-	SYM
ftr-393	219	4	14	14	NUM
ftr-393	219	5	,	,	PUNCT
ftr-393	219	6	2005	2005	NUM
ftr-393	219	7	-	-	SYM
ftr-393	219	8	1	1	NUM
ftr-393	219	9	c.b	c.b	PROPN
ftr-393	219	10	.	.	PROPN
ftr-393	220	1	498	498	NUM
ftr-393	220	2	(	(	PUNCT
ftr-393	220	3	1/19/05	1/19/05	NUM
ftr-393	220	4	)	)	PUNCT
ftr-393	220	5	.	.	PUNCT
ftr-393	221	1	this	this	DET
ftr-393	221	2	notice	notice	NOUN
ftr-393	221	3	provides	provide	VERB
ftr-393	221	4	lengthy	lengthy	ADJ
ftr-393	221	5	guidance	guidance	NOUN
ftr-393	221	6	on	on	ADP
ftr-393	221	7	the	the	DET
ftr-393	221	8	new	new	ADJ
ftr-393	221	9	manufacturing	manufacturing	NOUN
ftr-393	221	10	deduction	deduction	NOUN
ftr-393	221	11	.	.	PUNCT
ftr-393	222	1	pending	pende	VERB
ftr-393	222	2	promulgation	promulgation	NOUN
ftr-393	222	3	of	of	ADP
ftr-393	222	4	what	what	PRON
ftr-393	222	5	surely	surely	ADV
ftr-393	222	6	will	will	AUX
ftr-393	222	7	be	be	AUX
ftr-393	222	8	voluminous	voluminous	ADJ
ftr-393	222	9	regulations	regulation	NOUN
ftr-393	222	10	governing	govern	VERB
ftr-393	222	11	the	the	DET
ftr-393	222	12	allocation	allocation	NOUN
ftr-393	222	13	of	of	ADP
ftr-393	222	14	deductions	deduction	NOUN
ftr-393	222	15	,	,	PUNCT
ftr-393	222	16	expenses	expense	NOUN
ftr-393	222	17	,	,	PUNCT
ftr-393	222	18	and	and	CCONJ
ftr-393	222	19	losses	loss	NOUN
ftr-393	222	20	for	for	ADP
ftr-393	222	21	the	the	DET
ftr-393	222	22	purpose	purpose	NOUN
ftr-393	222	23	of	of	ADP
ftr-393	222	24	calculating	calculate	VERB
ftr-393	222	25	qualified	qualified	ADJ
ftr-393	222	26	production	production	NOUN
ftr-393	222	27	activities	activity	NOUN
ftr-393	222	28	income	income	NOUN
ftr-393	222	29	,	,	PUNCT
ftr-393	222	30	notice	notice	VERB
ftr-393	222	31	2005	2005	NUM
ftr-393	222	32	-	-	SYM
ftr-393	222	33	14	14	NUM
ftr-393	222	34	provides	provide	VERB
ftr-393	222	35	interim	interim	ADJ
ftr-393	222	36	guidance	guidance	NOUN
ftr-393	222	37	.	.	PUNCT
ftr-393	223	1	b.	b.	PROPN
ftr-393	223	2	proposed	propose	VERB
ftr-393	223	3	regulations	regulation	NOUN
ftr-393	223	4	.	.	PUNCT
ftr-393	224	1	reg-105847	reg-105847	NOUN
ftr-393	224	2	-	-	PUNCT
ftr-393	224	3	05	05	NUM
ftr-393	224	4	,	,	PUNCT
ftr-393	224	5	income	income	NOUN
ftr-393	224	6	attributable	attributable	ADJ
ftr-393	224	7	to	to	ADP
ftr-393	224	8	domestic	domestic	ADJ
ftr-393	224	9	production	production	NOUN
ftr-393	224	10	activities	activity	NOUN
ftr-393	224	11	:	:	PUNCT
ftr-393	224	12	deduction	deduction	NOUN
ftr-393	224	13	,	,	PUNCT
ftr-393	224	14	70	70	NUM
ftr-393	224	15	f.r	f.r	PROPN
ftr-393	224	16	.	.	NOUN
ftr-393	224	17	67220	67220	NUM
ftr-393	224	18	(	(	PUNCT
ftr-393	224	19	11/4/05	11/4/05	NUM
ftr-393	224	20	)	)	PUNCT
ftr-393	224	21	.	.	PUNCT
ftr-393	225	1	the	the	DET
ftr-393	225	2	irs	irs	PROPN
ftr-393	225	3	published	publish	VERB
ftr-393	225	4	voluminous	voluminous	ADJ
ftr-393	225	5	[	[	PUNCT
ftr-393	225	6	224	224	NUM
ftr-393	225	7	pages	page	NOUN
ftr-393	225	8	]	]	PUNCT
ftr-393	225	9	proposed	propose	VERB
ftr-393	225	10	regulations	regulation	NOUN
ftr-393	225	11	[	[	X
ftr-393	225	12	§	§	PROPN
ftr-393	225	13	§	§	PROPN
ftr-393	225	14	1.199	1.199	NUM
ftr-393	225	15	-	-	SYM
ftr-393	225	16	1	1	NUM
ftr-393	225	17	through	through	ADP
ftr-393	225	18	-8	-8	NOUN
ftr-393	225	19	]	]	PUNCT
ftr-393	225	20	relating	relate	VERB
ftr-393	225	21	to	to	ADP
ftr-393	225	22	the	the	DET
ftr-393	225	23	deduction	deduction	NOUN
ftr-393	225	24	for	for	ADP
ftr-393	225	25	u.s	u.s	PROPN
ftr-393	225	26	.	.	PROPN
ftr-393	225	27	manufacturing	manufacture	VERB
ftr-393	225	28	income	income	NOUN
ftr-393	225	29	under	under	ADP
ftr-393	225	30	§	§	PROPN
ftr-393	225	31	199	199	NUM
ftr-393	225	32	.	.	PUNCT
ftr-393	226	1	the	the	DET
ftr-393	226	2	“	"	PUNCT
ftr-393	226	3	shrinking	shrink	VERB
ftr-393	226	4	back	back	ADV
ftr-393	226	5	”	"	PUNCT
ftr-393	226	6	concept	concept	NOUN
ftr-393	226	7	of	of	ADP
ftr-393	226	8	taking	take	VERB
ftr-393	226	9	446	446	NUM
ftr-393	226	10	florida	florida	PROPN
ftr-393	226	11	tax	tax	NOUN
ftr-393	226	12	review	review	NOUN
ftr-393	227	1	[	[	X
ftr-393	227	2	vol	vol	NOUN
ftr-393	227	3	.	.	PUNCT
ftr-393	227	4	8	8	NUM
ftr-393	227	5	:	:	PUNCT
ftr-393	227	6	si	si	X
ftr-393	227	7	the	the	DET
ftr-393	227	8	deduction	deduction	NOUN
ftr-393	227	9	for	for	ADP
ftr-393	227	10	only	only	ADV
ftr-393	227	11	the	the	DET
ftr-393	227	12	value	value	NOUN
ftr-393	227	13	of	of	ADP
ftr-393	227	14	the	the	DET
ftr-393	227	15	beans	bean	NOUN
ftr-393	227	16	in	in	ADP
ftr-393	227	17	a	a	DET
ftr-393	227	18	cup	cup	NOUN
ftr-393	227	19	of	of	ADP
ftr-393	227	20	brewed	brew	VERB
ftr-393	227	21	coffee	coffee	NOUN
ftr-393	227	22	,	,	PUNCT
ftr-393	227	23	or	or	CCONJ
ftr-393	227	24	for	for	ADP
ftr-393	227	25	the	the	DET
ftr-393	227	26	value	value	NOUN
ftr-393	227	27	of	of	ADP
ftr-393	227	28	the	the	DET
ftr-393	227	29	u.s.-manufactured	u.s.-manufactured	ADJ
ftr-393	227	30	shoelaces	shoelace	NOUN
ftr-393	227	31	on	on	ADP
ftr-393	227	32	a	a	DET
ftr-393	227	33	pair	pair	NOUN
ftr-393	227	34	of	of	ADP
ftr-393	227	35	foreignmanufactured	foreignmanufacture	VERB
ftr-393	227	36	sneakers	sneaker	NOUN
ftr-393	227	37	is	be	AUX
ftr-393	227	38	being	be	AUX
ftr-393	227	39	much	much	ADV
ftr-393	227	40	discussed	discuss	VERB
ftr-393	227	41	.	.	PUNCT
ftr-393	228	1	c.	c.	PROPN
ftr-393	228	2	finally	finally	ADV
ftr-393	228	3	,	,	PUNCT
ftr-393	228	4	final	final	ADJ
ftr-393	228	5	regulations	regulation	NOUN
ftr-393	228	6	!	!	PUNCT
ftr-393	229	1	final	final	ADJ
ftr-393	229	2	§	§	PROPN
ftr-393	229	3	199	199	NUM
ftr-393	229	4	regulations	regulation	NOUN
ftr-393	229	5	are	be	AUX
ftr-393	229	6	out	out	ADV
ftr-393	229	7	and	and	CCONJ
ftr-393	229	8	are	be	AUX
ftr-393	229	9	247	247	NUM
ftr-393	229	10	pages	page	NOUN
ftr-393	229	11	long	long	ADV
ftr-393	229	12	in	in	ADP
ftr-393	229	13	the	the	DET
ftr-393	229	14	internal	internal	ADJ
ftr-393	229	15	revenue	revenue	NOUN
ftr-393	229	16	bulletin	bulletin	NOUN
ftr-393	229	17	,	,	PUNCT
ftr-393	229	18	but	but	CCONJ
ftr-393	229	19	that	that	PRON
ftr-393	229	20	is	be	AUX
ftr-393	229	21	only	only	ADV
ftr-393	229	22	137	137	NUM
ftr-393	229	23	pages	page	NOUN
ftr-393	229	24	in	in	ADP
ftr-393	229	25	lexis	lexis	NOUN
ftr-393	229	26	and	and	CCONJ
ftr-393	229	27	55	55	NUM
ftr-393	229	28	pages	page	NOUN
ftr-393	229	29	in	in	ADP
ftr-393	229	30	the	the	DET
ftr-393	229	31	federal	federal	ADJ
ftr-393	229	32	register	register	NOUN
ftr-393	229	33	.	.	PUNCT
ftr-393	230	1	t.d	t.d	PROPN
ftr-393	230	2	.	.	PROPN
ftr-393	230	3	9263	9263	NUM
ftr-393	230	4	,	,	PUNCT
ftr-393	230	5	income	income	NOUN
ftr-393	230	6	attributable	attributable	ADJ
ftr-393	230	7	to	to	ADP
ftr-393	230	8	domestic	domestic	ADJ
ftr-393	230	9	production	production	NOUN
ftr-393	230	10	activities	activity	NOUN
ftr-393	230	11	,	,	PUNCT
ftr-393	230	12	71	71	NUM
ftr-393	230	13	f.r	f.r	NOUN
ftr-393	230	14	.	.	NOUN
ftr-393	230	15	31268	31268	NUM
ftr-393	230	16	,	,	PUNCT
ftr-393	230	17	2006	2006	NUM
ftr-393	230	18	-	-	SYM
ftr-393	230	19	25	25	NUM
ftr-393	230	20	i.r.b	i.r.b	NOUN
ftr-393	230	21	.	.	PUNCT
ftr-393	231	1	1063	1063	NUM
ftr-393	231	2	(	(	PUNCT
ftr-393	231	3	6/1/06	6/1/06	NUM
ftr-393	231	4	)	)	PUNCT
ftr-393	231	5	.	.	PUNCT
ftr-393	232	1	you	you	PRON
ftr-393	232	2	have	have	VERB
ftr-393	232	3	to	to	PART
ftr-393	232	4	be	be	AUX
ftr-393	232	5	addlepated	addlepate	VERB
ftr-393	232	6	if	if	SCONJ
ftr-393	232	7	you	you	PRON
ftr-393	232	8	expect	expect	VERB
ftr-393	232	9	a	a	DET
ftr-393	232	10	summary	summary	NOUN
ftr-393	232	11	.	.	PUNCT
ftr-393	233	1	d.	d.	NOUN
ftr-393	233	2	“	"	PUNCT
ftr-393	233	3	w-2	w-2	NOUN
ftr-393	233	4	wages	wage	NOUN
ftr-393	233	5	”	"	PUNCT
ftr-393	233	6	include	include	VERB
ftr-393	233	7	only	only	ADV
ftr-393	233	8	those	those	PRON
ftr-393	233	9	allocable	allocable	ADJ
ftr-393	233	10	to	to	ADP
ftr-393	233	11	domestic	domestic	ADJ
ftr-393	233	12	production	production	NOUN
ftr-393	233	13	activities	activity	NOUN
ftr-393	233	14	.	.	PUNCT
ftr-393	234	1	tipra	tipra	NOUN
ftr-393	234	2	§	§	PROPN
ftr-393	234	3	514	514	NUM
ftr-393	234	4	amends	amend	NOUN
ftr-393	234	5	§	§	PROPN
ftr-393	234	6	199(b	199(b	PROPN
ftr-393	234	7	)	)	PUNCT
ftr-393	234	8	to	to	PART
ftr-393	234	9	provide	provide	VERB
ftr-393	234	10	that	that	SCONJ
ftr-393	234	11	“	"	PUNCT
ftr-393	234	12	w-2	w-2	NOUN
ftr-393	234	13	wages	wage	NOUN
ftr-393	234	14	”	"	PUNCT
ftr-393	234	15	includes	include	VERB
ftr-393	234	16	only	only	ADJ
ftr-393	234	17	wages	wage	NOUN
ftr-393	234	18	properly	properly	ADV
ftr-393	234	19	allocable	allocable	ADJ
ftr-393	234	20	to	to	ADP
ftr-393	234	21	domestic	domestic	ADJ
ftr-393	234	22	production	production	NOUN
ftr-393	234	23	gross	gross	ADJ
ftr-393	234	24	receipts	receipt	NOUN
ftr-393	234	25	.	.	PUNCT
ftr-393	235	1	e.	e.	PROPN
ftr-393	235	2	rev	rev	PROPN
ftr-393	235	3	.	.	PROPN
ftr-393	235	4	proc	proc	PROPN
ftr-393	235	5	.	.	PUNCT
ftr-393	236	1	2006	2006	NUM
ftr-393	236	2	-	-	SYM
ftr-393	236	3	22	22	NUM
ftr-393	236	4	,	,	PUNCT
ftr-393	236	5	2006	2006	NUM
ftr-393	236	6	-	-	SYM
ftr-393	236	7	23	23	NUM
ftr-393	236	8	i.r.b	i.r.b	NOUN
ftr-393	236	9	.	.	PUNCT
ftr-393	237	1	1033	1033	NUM
ftr-393	237	2	(	(	PUNCT
ftr-393	237	3	5/24/06	5/24/06	NUM
ftr-393	237	4	)	)	PUNCT
ftr-393	237	5	.	.	PUNCT
ftr-393	238	1	this	this	DET
ftr-393	238	2	revenue	revenue	NOUN
ftr-393	238	3	procedure	procedure	NOUN
ftr-393	238	4	provides	provide	VERB
ftr-393	238	5	guidance	guidance	NOUN
ftr-393	238	6	for	for	ADP
ftr-393	238	7	calculating	calculate	VERB
ftr-393	238	8	w-2	w-2	NOUN
ftr-393	238	9	wages	wage	NOUN
ftr-393	238	10	that	that	PRON
ftr-393	238	11	reflects	reflect	VERB
ftr-393	238	12	the	the	DET
ftr-393	238	13	additional	additional	ADJ
ftr-393	238	14	limitations	limitation	NOUN
ftr-393	238	15	imposed	impose	VERB
ftr-393	238	16	by	by	ADP
ftr-393	238	17	tipra	tipra	NOUN
ftr-393	238	18	.	.	PUNCT
ftr-393	239	1	three	three	NUM
ftr-393	239	2	methods	method	NOUN
ftr-393	239	3	are	be	AUX
ftr-393	239	4	provided	provide	VERB
ftr-393	239	5	for	for	ADP
ftr-393	239	6	the	the	DET
ftr-393	239	7	calculation	calculation	NOUN
ftr-393	239	8	,	,	PUNCT
ftr-393	239	9	the	the	DET
ftr-393	239	10	unmodified	unmodified	ADJ
ftr-393	239	11	box	box	NOUN
ftr-393	239	12	method	method	NOUN
ftr-393	239	13	,	,	PUNCT
ftr-393	239	14	the	the	DET
ftr-393	239	15	modified	modified	PROPN
ftr-393	239	16	box	box	NOUN
ftr-393	239	17	1	1	NUM
ftr-393	239	18	method	method	NOUN
ftr-393	239	19	,	,	PUNCT
ftr-393	239	20	and	and	CCONJ
ftr-393	239	21	the	the	DET
ftr-393	239	22	tracking	track	VERB
ftr-393	239	23	wages	wage	NOUN
ftr-393	239	24	method	method	VERB
ftr-393	239	25	.	.	PUNCT
ftr-393	240	1	f.	f.	PROPN
ftr-393	240	2	t.d	t.d	PROPN
ftr-393	240	3	.	.	PROPN
ftr-393	240	4	9293	9293	NUM
ftr-393	240	5	,	,	PUNCT
ftr-393	240	6	tipra	tipra	NOUN
ftr-393	240	7	amendments	amendment	NOUN
ftr-393	240	8	to	to	PART
ftr-393	240	9	section	section	NOUN
ftr-393	240	10	199	199	NUM
ftr-393	240	11	,	,	PUNCT
ftr-393	240	12	71	71	NUM
ftr-393	240	13	f.r	f.r	NOUN
ftr-393	240	14	.	.	PROPN
ftr-393	240	15	61662	61662	NUM
ftr-393	240	16	(	(	PUNCT
ftr-393	241	1	10/19/06	10/19/06	NUM
ftr-393	241	2	)	)	PUNCT
ftr-393	241	3	.	.	PUNCT
ftr-393	242	1	the	the	DET
ftr-393	242	2	irs	irs	PROPN
ftr-393	242	3	has	have	AUX
ftr-393	242	4	promulgated	promulgate	VERB
ftr-393	242	5	temporary	temporary	ADJ
ftr-393	242	6	regulations	regulation	NOUN
ftr-393	242	7	regarding	regard	VERB
ftr-393	242	8	the	the	DET
ftr-393	242	9	proper	proper	ADJ
ftr-393	242	10	allocation	allocation	NOUN
ftr-393	242	11	of	of	ADP
ftr-393	242	12	w-2	w-2	NOUN
ftr-393	242	13	wages	wage	NOUN
ftr-393	242	14	to	to	ADP
ftr-393	242	15	domestic	domestic	ADJ
ftr-393	242	16	production	production	NOUN
ftr-393	242	17	gross	gross	ADJ
ftr-393	242	18	receipts	receipt	NOUN
ftr-393	242	19	.	.	PUNCT
ftr-393	243	1	proposed	propose	VERB
ftr-393	243	2	regulations	regulation	NOUN
ftr-393	243	3	,	,	PUNCT
ftr-393	243	4	reg-127819	reg-127819	NOUN
ftr-393	243	5	-	-	PUNCT
ftr-393	243	6	06	06	NUM
ftr-393	243	7	,	,	PUNCT
ftr-393	243	8	are	be	AUX
ftr-393	243	9	based	base	VERB
ftr-393	243	10	on	on	ADP
ftr-393	243	11	the	the	DET
ftr-393	243	12	text	text	NOUN
ftr-393	243	13	of	of	ADP
ftr-393	243	14	the	the	DET
ftr-393	243	15	temporary	temporary	ADJ
ftr-393	243	16	regulations	regulation	NOUN
ftr-393	243	17	.	.	PUNCT
ftr-393	244	1	4	4	X
ftr-393	244	2	.	.	X
ftr-393	244	3	tool	tool	NOUN
ftr-393	244	4	allowance	allowance	NOUN
ftr-393	244	5	is	be	AUX
ftr-393	244	6	not	not	PART
ftr-393	244	7	paid	pay	VERB
ftr-393	244	8	under	under	ADP
ftr-393	244	9	an	an	DET
ftr-393	244	10	accountable	accountable	ADJ
ftr-393	244	11	plan	plan	NOUN
ftr-393	244	12	.	.	PUNCT
ftr-393	245	1	namyst	namyst	PROPN
ftr-393	245	2	v.	v.	PROPN
ftr-393	245	3	commissioner	commissioner	PROPN
ftr-393	245	4	,	,	PUNCT
ftr-393	245	5	t.c	t.c	PROPN
ftr-393	245	6	.	.	PROPN
ftr-393	245	7	memo	memo	NOUN
ftr-393	245	8	.	.	PUNCT
ftr-393	246	1	2004	2004	NUM
ftr-393	246	2	-	-	SYM
ftr-393	246	3	263	263	NUM
ftr-393	246	4	(	(	PUNCT
ftr-393	246	5	11/17/04	11/17/04	PROPN
ftr-393	246	6	)	)	PUNCT
ftr-393	246	7	.	.	PUNCT
ftr-393	247	1	reg	reg	NOUN
ftr-393	247	2	.	.	PUNCT
ftr-393	248	1	§	§	PROPN
ftr-393	248	2	1.62	1.62	NUM
ftr-393	248	3	-	-	PUNCT
ftr-393	248	4	2(f	2(f	NUM
ftr-393	248	5	)	)	PUNCT
ftr-393	248	6	conditions	condition	NOUN
ftr-393	248	7	application	application	NOUN
ftr-393	248	8	of	of	ADP
ftr-393	248	9	the	the	DET
ftr-393	248	10	netting	net	VERB
ftr-393	248	11	rule	rule	NOUN
ftr-393	249	1	[	[	X
ftr-393	249	2	permitting	permit	VERB
ftr-393	249	3	an	an	DET
ftr-393	249	4	abovethe	abovethe	NOUN
ftr-393	249	5	-	-	PUNCT
ftr-393	249	6	line	line	NOUN
ftr-393	249	7	deduction	deduction	NOUN
ftr-393	249	8	of	of	ADP
ftr-393	249	9	employee	employee	NOUN
ftr-393	249	10	business	business	NOUN
ftr-393	249	11	expenses	expense	NOUN
ftr-393	249	12	pursuant	pursuant	ADJ
ftr-393	249	13	to	to	ADP
ftr-393	249	14	an	an	DET
ftr-393	249	15	accountable	accountable	ADJ
ftr-393	249	16	plan	plan	NOUN
ftr-393	249	17	]	]	PUNCT
ftr-393	249	18	on	on	ADP
ftr-393	249	19	the	the	DET
ftr-393	249	20	employee	employee	NOUN
ftr-393	249	21	being	be	AUX
ftr-393	249	22	required	require	VERB
ftr-393	249	23	to	to	PART
ftr-393	249	24	return	return	VERB
ftr-393	249	25	excess	excess	ADJ
ftr-393	249	26	advances	advance	NOUN
ftr-393	249	27	to	to	ADP
ftr-393	249	28	the	the	DET
ftr-393	249	29	employer	employer	NOUN
ftr-393	249	30	.	.	PUNCT
ftr-393	250	1	the	the	DET
ftr-393	250	2	taxpayer	taxpayer	NOUN
ftr-393	250	3	,	,	PUNCT
ftr-393	250	4	instead	instead	ADV
ftr-393	250	5	,	,	PUNCT
ftr-393	250	6	was	be	AUX
ftr-393	250	7	required	require	VERB
ftr-393	250	8	to	to	PART
ftr-393	250	9	include	include	VERB
ftr-393	250	10	expense	expense	NOUN
ftr-393	250	11	reimbursements	reimbursement	NOUN
ftr-393	250	12	in	in	ADP
ftr-393	250	13	gross	gross	ADJ
ftr-393	250	14	income	income	NOUN
ftr-393	250	15	because	because	SCONJ
ftr-393	250	16	although	although	SCONJ
ftr-393	250	17	he	he	PRON
ftr-393	250	18	was	be	AUX
ftr-393	250	19	required	require	VERB
ftr-393	250	20	to	to	ADP
ftr-393	250	21	[	[	X
ftr-393	250	22	and	and	CCONJ
ftr-393	250	23	did	do	AUX
ftr-393	250	24	meticulously	meticulously	ADV
ftr-393	250	25	]	]	PUNCT
ftr-393	250	26	account	account	NOUN
ftr-393	250	27	to	to	ADP
ftr-393	250	28	the	the	DET
ftr-393	250	29	employer	employer	NOUN
ftr-393	250	30	for	for	ADP
ftr-393	250	31	his	his	PRON
ftr-393	250	32	expenses	expense	NOUN
ftr-393	250	33	,	,	PUNCT
ftr-393	250	34	he	he	PRON
ftr-393	250	35	was	be	AUX
ftr-393	250	36	not	not	PART
ftr-393	250	37	obligated	obligate	VERB
ftr-393	250	38	to	to	PART
ftr-393	250	39	return	return	VERB
ftr-393	250	40	any	any	DET
ftr-393	250	41	excess	excess	ADJ
ftr-393	250	42	advances	advance	NOUN
ftr-393	250	43	to	to	ADP
ftr-393	250	44	the	the	DET
ftr-393	250	45	employer	employer	NOUN
ftr-393	250	46	.	.	PUNCT
ftr-393	251	1	a.	a.	PROPN
ftr-393	251	2	affirmed	affirmed	PROPN
ftr-393	251	3	.	.	PUNCT
ftr-393	252	1	namyst	namyst	PROPN
ftr-393	252	2	v.	v.	PROPN
ftr-393	252	3	commissioner	commissioner	PROPN
ftr-393	252	4	,	,	PUNCT
ftr-393	252	5	435	435	NUM
ftr-393	252	6	f.3d	f.3d	NUM
ftr-393	252	7	910	910	NUM
ftr-393	252	8	,	,	PUNCT
ftr-393	252	9	2006	2006	NUM
ftr-393	252	10	-	-	SYM
ftr-393	252	11	1	1	NUM
ftr-393	252	12	u.s.t.c	u.s.t.c	PROPN
ftr-393	252	13	.	.	PROPN
ftr-393	253	1	¶50,163	¶50,163	PROPN
ftr-393	253	2	(	(	PUNCT
ftr-393	253	3	8th	8th	ADJ
ftr-393	253	4	cir	cir	NOUN
ftr-393	253	5	.	.	PUNCT
ftr-393	254	1	1/27/06	1/27/06	NUM
ftr-393	254	2	)	)	PUNCT
ftr-393	254	3	.	.	PUNCT
ftr-393	255	1	these	these	DET
ftr-393	255	2	payments	payment	NOUN
ftr-393	255	3	did	do	AUX
ftr-393	255	4	not	not	PART
ftr-393	255	5	meet	meet	VERB
ftr-393	255	6	the	the	DET
ftr-393	255	7	standards	standard	NOUN
ftr-393	255	8	set	set	VERB
ftr-393	255	9	forth	forth	ADP
ftr-393	255	10	in	in	ADP
ftr-393	255	11	reg	reg	NOUN
ftr-393	255	12	.	.	PUNCT
ftr-393	256	1	§	§	PROPN
ftr-393	256	2	1.62	1.62	NUM
ftr-393	256	3	-	-	SYM
ftr-393	256	4	2	2	NUM
ftr-393	256	5	for	for	ADP
ftr-393	256	6	payments	payment	NOUN
ftr-393	256	7	to	to	PART
ftr-393	256	8	qualify	qualify	VERB
ftr-393	256	9	as	as	ADP
ftr-393	256	10	being	be	AUX
ftr-393	256	11	part	part	NOUN
ftr-393	256	12	of	of	ADP
ftr-393	256	13	an	an	DET
ftr-393	256	14	“	"	PUNCT
ftr-393	256	15	accountable	accountable	ADJ
ftr-393	256	16	plan	plan	NOUN
ftr-393	256	17	”	"	PUNCT
ftr-393	256	18	because	because	SCONJ
ftr-393	256	19	the	the	DET
ftr-393	256	20	payments	payment	NOUN
ftr-393	256	21	were	be	AUX
ftr-393	256	22	not	not	PART
ftr-393	256	23	differentiated	differentiate	VERB
ftr-393	256	24	between	between	ADP
ftr-393	256	25	reimbursements	reimbursement	NOUN
ftr-393	256	26	of	of	ADP
ftr-393	256	27	expenses	expense	NOUN
ftr-393	256	28	and	and	CCONJ
ftr-393	256	29	for	for	ADP
ftr-393	256	30	payments	payment	NOUN
ftr-393	256	31	with	with	ADP
ftr-393	256	32	2007	2007	NUM
ftr-393	256	33	]	]	PUNCT
ftr-393	256	34	recent	recent	ADJ
ftr-393	256	35	developments	development	NOUN
ftr-393	256	36	in	in	ADP
ftr-393	256	37	federal	federal	ADJ
ftr-393	256	38	income	income	NOUN
ftr-393	256	39	taxation	taxation	NOUN
ftr-393	256	40	447	447	NUM
ftr-393	256	41	respect	respect	NOUN
ftr-393	256	42	to	to	ADP
ftr-393	256	43	tools	tool	NOUN
ftr-393	256	44	.	.	PUNCT
ftr-393	257	1	the	the	DET
ftr-393	257	2	court	court	NOUN
ftr-393	257	3	affirmed	affirm	VERB
ftr-393	257	4	the	the	DET
ftr-393	257	5	tax	tax	NOUN
ftr-393	257	6	court	court	NOUN
ftr-393	257	7	’s	’s	PART
ftr-393	257	8	refusal	refusal	NOUN
ftr-393	257	9	to	to	PART
ftr-393	257	10	treat	treat	VERB
ftr-393	257	11	substantiated	substantiated	ADJ
ftr-393	257	12	payments	payment	NOUN
ftr-393	257	13	as	as	SCONJ
ftr-393	257	14	made	make	VERB
ftr-393	257	15	under	under	ADP
ftr-393	257	16	a	a	DET
ftr-393	257	17	qualified	qualified	ADJ
ftr-393	257	18	accountable	accountable	ADJ
ftr-393	257	19	plan	plan	NOUN
ftr-393	257	20	while	while	SCONJ
ftr-393	257	21	treating	treat	VERB
ftr-393	257	22	unsubstantiated	unsubstantiated	ADJ
ftr-393	257	23	payments	payment	NOUN
ftr-393	257	24	as	as	ADP
ftr-393	257	25	payments	payment	NOUN
ftr-393	257	26	under	under	ADP
ftr-393	257	27	a	a	DET
ftr-393	257	28	nonaccountable	nonaccountable	ADJ
ftr-393	257	29	plan	plan	NOUN
ftr-393	257	30	because	because	SCONJ
ftr-393	257	31	the	the	DET
ftr-393	257	32	plan	plan	NOUN
ftr-393	257	33	as	as	ADP
ftr-393	257	34	a	a	DET
ftr-393	257	35	whole	whole	NOUN
ftr-393	257	36	must	must	AUX
ftr-393	257	37	meet	meet	VERB
ftr-393	257	38	the	the	DET
ftr-393	257	39	requirements	requirement	NOUN
ftr-393	257	40	of	of	ADP
ftr-393	257	41	an	an	DET
ftr-393	257	42	accountable	accountable	ADJ
ftr-393	257	43	plan	plan	NOUN
ftr-393	257	44	for	for	ADP
ftr-393	257	45	such	such	ADJ
ftr-393	257	46	treatment	treatment	NOUN
ftr-393	257	47	.	.	PUNCT
ftr-393	258	1	5	5	X
ftr-393	258	2	.	.	X
ftr-393	258	3	irs	irs	PROPN
ftr-393	258	4	rules	rule	NOUN
ftr-393	258	5	on	on	ADP
ftr-393	258	6	accountable	accountable	ADJ
ftr-393	258	7	plans	plan	NOUN
ftr-393	258	8	.	.	PUNCT
ftr-393	259	1	rev	rev	PROPN
ftr-393	259	2	.	.	PROPN
ftr-393	260	1	rul	rul	PROPN
ftr-393	260	2	.	.	PROPN
ftr-393	261	1	200656	200656	NUM
ftr-393	261	2	,	,	PUNCT
ftr-393	261	3	2006	2006	NUM
ftr-393	261	4	-	-	SYM
ftr-393	261	5	46	46	NUM
ftr-393	261	6	i.r.b	i.r.b	NOUN
ftr-393	261	7	.	.	PUNCT
ftr-393	262	1	874	874	NUM
ftr-393	262	2	(	(	PUNCT
ftr-393	262	3	11/13/06	11/13/06	NUM
ftr-393	262	4	)	)	PUNCT
ftr-393	262	5	.	.	PUNCT
ftr-393	263	1	if	if	SCONJ
ftr-393	263	2	employers	employer	NOUN
ftr-393	263	3	pay	pay	VERB
ftr-393	263	4	expense	expense	NOUN
ftr-393	263	5	allowances	allowance	NOUN
ftr-393	263	6	in	in	ADP
ftr-393	263	7	excess	excess	NOUN
ftr-393	263	8	of	of	ADP
ftr-393	263	9	the	the	DET
ftr-393	263	10	amount	amount	NOUN
ftr-393	263	11	that	that	PRON
ftr-393	263	12	may	may	AUX
ftr-393	263	13	deemed	deem	VERB
ftr-393	263	14	substantiated	substantiate	VERB
ftr-393	263	15	without	without	ADP
ftr-393	263	16	requiring	require	VERB
ftr-393	263	17	actual	actual	ADJ
ftr-393	263	18	substantiation	substantiation	NOUN
ftr-393	263	19	of	of	ADP
ftr-393	263	20	all	all	DET
ftr-393	263	21	the	the	DET
ftr-393	263	22	expenses	expense	NOUN
ftr-393	263	23	or	or	CCONJ
ftr-393	263	24	repayment	repayment	NOUN
ftr-393	263	25	of	of	ADP
ftr-393	263	26	the	the	DET
ftr-393	263	27	excess	excess	ADJ
ftr-393	263	28	amount	amount	NOUN
ftr-393	263	29	and	and	CCONJ
ftr-393	263	30	the	the	DET
ftr-393	263	31	expense	expense	NOUN
ftr-393	263	32	allowance	allowance	NOUN
ftr-393	263	33	arrangement	arrangement	NOUN
ftr-393	263	34	has	have	VERB
ftr-393	263	35	no	no	DET
ftr-393	263	36	mechanism	mechanism	NOUN
ftr-393	263	37	or	or	CCONJ
ftr-393	263	38	process	process	NOUN
ftr-393	263	39	to	to	PART
ftr-393	263	40	determine	determine	VERB
ftr-393	263	41	when	when	SCONJ
ftr-393	263	42	an	an	DET
ftr-393	263	43	allowance	allowance	NOUN
ftr-393	263	44	exceeds	exceed	VERB
ftr-393	263	45	the	the	DET
ftr-393	263	46	amount	amount	NOUN
ftr-393	263	47	that	that	PRON
ftr-393	263	48	may	may	AUX
ftr-393	263	49	be	be	AUX
ftr-393	263	50	deemed	deem	VERB
ftr-393	263	51	substantiated	substantiate	VERB
ftr-393	263	52	,	,	PUNCT
ftr-393	263	53	then	then	ADV
ftr-393	263	54	the	the	DET
ftr-393	263	55	failure	failure	NOUN
ftr-393	263	56	of	of	ADP
ftr-393	263	57	the	the	DET
ftr-393	263	58	arrangement	arrangement	NOUN
ftr-393	263	59	to	to	PART
ftr-393	263	60	treat	treat	VERB
ftr-393	263	61	the	the	DET
ftr-393	263	62	excess	excess	ADJ
ftr-393	263	63	allowances	allowance	NOUN
ftr-393	263	64	as	as	SCONJ
ftr-393	263	65	wages	wage	NOUN
ftr-393	263	66	for	for	ADP
ftr-393	263	67	employment	employment	NOUN
ftr-393	263	68	tax	tax	NOUN
ftr-393	263	69	purposes	purpose	NOUN
ftr-393	263	70	causes	cause	VERB
ftr-393	263	71	all	all	DET
ftr-393	263	72	payment	payment	NOUN
ftr-393	263	73	made	make	VERB
ftr-393	263	74	under	under	ADP
ftr-393	263	75	the	the	DET
ftr-393	263	76	arrangement	arrangement	NOUN
ftr-393	263	77	to	to	PART
ftr-393	263	78	be	be	AUX
ftr-393	263	79	treated	treat	VERB
ftr-393	263	80	as	as	SCONJ
ftr-393	263	81	made	make	VERB
ftr-393	263	82	under	under	ADP
ftr-393	263	83	a	a	DET
ftr-393	263	84	nonaccountable	nonaccountable	ADJ
ftr-393	263	85	plan	plan	NOUN
ftr-393	263	86	.	.	PUNCT
ftr-393	264	1	this	this	DET
ftr-393	264	2	rule	rule	NOUN
ftr-393	264	3	is	be	AUX
ftr-393	264	4	not	not	PART
ftr-393	264	5	effective	effective	ADJ
ftr-393	264	6	for	for	ADP
ftr-393	264	7	taxable	taxable	ADJ
ftr-393	264	8	periods	period	NOUN
ftr-393	264	9	ending	end	VERB
ftr-393	264	10	on	on	ADP
ftr-393	264	11	or	or	CCONJ
ftr-393	264	12	before	before	ADP
ftr-393	264	13	12/31/06	12/31/06	PROPN
ftr-393	264	14	in	in	ADP
ftr-393	264	15	the	the	DET
ftr-393	264	16	absence	absence	NOUN
ftr-393	264	17	of	of	ADP
ftr-393	264	18	intentional	intentional	ADJ
ftr-393	264	19	noncompliance	noncompliance	NOUN
ftr-393	264	20	.	.	PUNCT
ftr-393	265	1	•	•	NOUN
ftr-393	265	2	the	the	DET
ftr-393	265	3	facts	fact	NOUN
ftr-393	265	4	of	of	ADP
ftr-393	265	5	this	this	DET
ftr-393	265	6	ruling	ruling	NOUN
ftr-393	265	7	involve	involve	VERB
ftr-393	265	8	reimbursement	reimbursement	NOUN
ftr-393	265	9	of	of	ADP
ftr-393	265	10	long	long	ADJ
ftr-393	265	11	-	-	PUNCT
ftr-393	265	12	haul	haul	NOUN
ftr-393	265	13	truck	truck	NOUN
ftr-393	265	14	drivers	driver	NOUN
ftr-393	265	15	for	for	ADP
ftr-393	265	16	meal	meal	NOUN
ftr-393	265	17	and	and	CCONJ
ftr-393	265	18	incidental	incidental	ADJ
ftr-393	265	19	expenses	expense	NOUN
ftr-393	265	20	on	on	ADP
ftr-393	265	21	a	a	DET
ftr-393	265	22	“	"	PUNCT
ftr-393	265	23	cents	cent	NOUN
ftr-393	265	24	-	-	PUNCT
ftr-393	265	25	per	per	ADP
ftr-393	265	26	-	-	PUNCT
ftr-393	265	27	mile	mile	NOUN
ftr-393	265	28	driven	drive	VERB
ftr-393	265	29	”	"	PUNCT
ftr-393	265	30	basis	basis	NOUN
ftr-393	265	31	that	that	PRON
ftr-393	265	32	regularly	regularly	ADV
ftr-393	265	33	exceeds	exceed	VERB
ftr-393	265	34	$	$	SYM
ftr-393	265	35	52	52	NUM
ftr-393	265	36	per	per	ADP
ftr-393	265	37	day	day	NOUN
ftr-393	265	38	–	–	PUNCT
ftr-393	265	39	the	the	DET
ftr-393	265	40	amount	amount	NOUN
ftr-393	265	41	determined	determine	VERB
ftr-393	265	42	by	by	ADP
ftr-393	265	43	§	§	PROPN
ftr-393	265	44	4.04	4.04	NUM
ftr-393	265	45	of	of	ADP
ftr-393	265	46	rev	rev	PROPN
ftr-393	265	47	.	.	PROPN
ftr-393	265	48	proc	proc	PROPN
ftr-393	265	49	.	.	PUNCT
ftr-393	266	1	2005	2005	NUM
ftr-393	266	2	-	-	SYM
ftr-393	266	3	67	67	NUM
ftr-393	266	4	,	,	PUNCT
ftr-393	266	5	2005	2005	NUM
ftr-393	266	6	-	-	SYM
ftr-393	266	7	2	2	NUM
ftr-393	266	8	c.b	c.b	PROPN
ftr-393	266	9	.	.	PROPN
ftr-393	266	10	729	729	NUM
ftr-393	266	11	.	.	PUNCT
ftr-393	266	12	6	6	NUM
ftr-393	266	13	.	.	X
ftr-393	267	1	this	this	DET
ftr-393	267	2	truck	truck	NOUN
ftr-393	267	3	driver	driver	NOUN
ftr-393	267	4	case	case	NOUN
ftr-393	267	5	applies	apply	VERB
ftr-393	267	6	the	the	DET
ftr-393	267	7	reimbursement	reimbursement	NOUN
ftr-393	267	8	doctrine	doctrine	NOUN
ftr-393	267	9	twice	twice	ADV
ftr-393	267	10	.	.	PUNCT
ftr-393	268	1	transport	transport	NOUN
ftr-393	268	2	labor	labor	NOUN
ftr-393	268	3	contract	contract	NOUN
ftr-393	268	4	/	/	SYM
ftr-393	268	5	leasing	leasing	NOUN
ftr-393	268	6	,	,	PUNCT
ftr-393	268	7	inc	inc	PROPN
ftr-393	268	8	.	.	PROPN
ftr-393	269	1	v.	v.	PROPN
ftr-393	269	2	commissioner	commissioner	PROPN
ftr-393	269	3	,	,	PUNCT
ftr-393	269	4	461	461	NUM
ftr-393	269	5	f.3d	f.3d	NUM
ftr-393	269	6	1030	1030	NUM
ftr-393	269	7	(	(	PUNCT
ftr-393	269	8	8th	8th	ADJ
ftr-393	269	9	cir	cir	NOUN
ftr-393	269	10	.	.	PUNCT
ftr-393	269	11	8/23/06	8/23/06	NUM
ftr-393	269	12	)	)	PUNCT
ftr-393	269	13	.	.	PUNCT
ftr-393	270	1	taxpayer	taxpayer	NOUN
ftr-393	270	2	provided	provide	VERB
ftr-393	270	3	professional	professional	ADJ
ftr-393	270	4	employer	employer	NOUN
ftr-393	270	5	organization	organization	NOUN
ftr-393	270	6	(	(	PUNCT
ftr-393	270	7	“	"	PUNCT
ftr-393	270	8	peo	peo	X
ftr-393	270	9	”	"	PUNCT
ftr-393	270	10	)	)	PUNCT
ftr-393	270	11	services	service	NOUN
ftr-393	270	12	to	to	PART
ftr-393	270	13	smalland	smalland	VERB
ftr-393	270	14	medium	medium	ADJ
ftr-393	270	15	-	-	PUNCT
ftr-393	270	16	sized	sized	ADJ
ftr-393	270	17	trucking	trucking	NOUN
ftr-393	270	18	companies	company	NOUN
ftr-393	270	19	by	by	ADP
ftr-393	270	20	hiring	hire	VERB
ftr-393	270	21	truck	truck	NOUN
ftr-393	270	22	drivers	driver	NOUN
ftr-393	270	23	as	as	ADP
ftr-393	270	24	its	its	PRON
ftr-393	270	25	employees	employee	NOUN
ftr-393	270	26	and	and	CCONJ
ftr-393	270	27	then	then	ADV
ftr-393	270	28	leasing	lease	VERB
ftr-393	270	29	them	they	PRON
ftr-393	270	30	back	back	ADV
ftr-393	270	31	to	to	ADP
ftr-393	270	32	its	its	PRON
ftr-393	270	33	trucking	trucking	NOUN
ftr-393	270	34	company	company	NOUN
ftr-393	270	35	clients	client	NOUN
ftr-393	270	36	.	.	PUNCT
ftr-393	271	1	the	the	DET
ftr-393	271	2	issue	issue	NOUN
ftr-393	271	3	was	be	AUX
ftr-393	271	4	whether	whether	SCONJ
ftr-393	271	5	it	it	PRON
ftr-393	271	6	or	or	CCONJ
ftr-393	271	7	the	the	DET
ftr-393	271	8	trucking	trucking	NOUN
ftr-393	271	9	company	company	NOUN
ftr-393	271	10	had	have	VERB
ftr-393	271	11	to	to	PART
ftr-393	271	12	take	take	VERB
ftr-393	271	13	the	the	DET
ftr-393	271	14	§	§	PROPN
ftr-393	271	15	274(n	274(n	PROPN
ftr-393	271	16	)	)	PUNCT
ftr-393	271	17	haircut	haircut	NOUN
ftr-393	271	18	when	when	SCONJ
ftr-393	271	19	the	the	DET
ftr-393	271	20	drivers	driver	NOUN
ftr-393	271	21	were	be	AUX
ftr-393	271	22	paid	pay	VERB
ftr-393	271	23	a	a	DET
ftr-393	271	24	fixed	fix	VERB
ftr-393	271	25	per	per	ADP
ftr-393	271	26	diem	diem	NOUN
ftr-393	271	27	,	,	PUNCT
ftr-393	271	28	with	with	ADP
ftr-393	271	29	the	the	DET
ftr-393	271	30	per	per	X
ftr-393	271	31	diem	diem	NOUN
ftr-393	271	32	being	be	AUX
ftr-393	271	33	treated	treat	VERB
ftr-393	271	34	as	as	ADP
ftr-393	271	35	an	an	DET
ftr-393	271	36	expense	expense	NOUN
ftr-393	271	37	reimbursement	reimbursement	NOUN
ftr-393	271	38	.	.	PUNCT
ftr-393	272	1	the	the	DET
ftr-393	272	2	tax	tax	NOUN
ftr-393	272	3	court	court	NOUN
ftr-393	272	4	held	hold	VERB
ftr-393	272	5	that	that	SCONJ
ftr-393	272	6	the	the	DET
ftr-393	272	7	peo	peo	PROPN
ftr-393	272	8	was	be	AUX
ftr-393	272	9	the	the	DET
ftr-393	272	10	common	common	ADJ
ftr-393	272	11	law	law	NOUN
ftr-393	272	12	employer	employer	NOUN
ftr-393	272	13	,	,	PUNCT
ftr-393	272	14	and	and	CCONJ
ftr-393	272	15	stopped	stop	VERB
ftr-393	272	16	there	there	ADV
ftr-393	272	17	.	.	PUNCT
ftr-393	273	1	the	the	DET
ftr-393	273	2	eighth	eighth	ADJ
ftr-393	273	3	circuit	circuit	NOUN
ftr-393	273	4	(	(	PUNCT
ftr-393	273	5	judge	judge	NOUN
ftr-393	273	6	loken	loken	PROPN
ftr-393	273	7	)	)	PUNCT
ftr-393	273	8	reversed	reverse	VERB
ftr-393	273	9	as	as	ADP
ftr-393	273	10	a	a	DET
ftr-393	273	11	matter	matter	NOUN
ftr-393	273	12	of	of	ADP
ftr-393	273	13	law	law	NOUN
ftr-393	273	14	on	on	ADP
ftr-393	273	15	the	the	DET
ftr-393	273	16	ground	ground	NOUN
ftr-393	273	17	that	that	SCONJ
ftr-393	273	18	the	the	DET
ftr-393	273	19	§	§	PROPN
ftr-393	273	20	274(e)(3)(b	274(e)(3)(b	PROPN
ftr-393	273	21	)	)	PUNCT
ftr-393	273	22	exception	exception	NOUN
ftr-393	273	23	applied	apply	VERB
ftr-393	273	24	because	because	SCONJ
ftr-393	273	25	the	the	DET
ftr-393	273	26	taxpayer	taxpayer	NOUN
ftr-393	273	27	itself	itself	PRON
ftr-393	273	28	incurred	incur	VERB
ftr-393	273	29	the	the	DET
ftr-393	273	30	per	per	ADP
ftr-393	273	31	diem	diem	NOUN
ftr-393	273	32	expenses	expense	NOUN
ftr-393	273	33	“	"	PUNCT
ftr-393	273	34	under	under	ADP
ftr-393	273	35	a	a	DET
ftr-393	273	36	reimbursement	reimbursement	NOUN
ftr-393	273	37	or	or	CCONJ
ftr-393	273	38	other	other	ADJ
ftr-393	273	39	expense	expense	NOUN
ftr-393	273	40	allowance	allowance	NOUN
ftr-393	273	41	arrangement	arrangement	NOUN
ftr-393	273	42	”	"	PUNCT
ftr-393	273	43	with	with	ADP
ftr-393	273	44	the	the	DET
ftr-393	273	45	trucking	trucking	NOUN
ftr-393	273	46	companies	company	NOUN
ftr-393	273	47	for	for	ADP
ftr-393	273	48	which	which	PRON
ftr-393	273	49	it	it	PRON
ftr-393	273	50	accounted	account	VERB
ftr-393	273	51	to	to	ADP
ftr-393	273	52	them	they	PRON
ftr-393	273	53	.	.	PUNCT
ftr-393	274	1	7	7	X
ftr-393	274	2	.	.	PUNCT
ftr-393	274	3	“	"	PUNCT
ftr-393	274	4	sleep	sleep	VERB
ftr-393	274	5	or	or	CCONJ
ftr-393	274	6	rest	rest	NOUN
ftr-393	274	7	”	"	PUNCT
ftr-393	274	8	does	do	AUX
ftr-393	274	9	not	not	PART
ftr-393	274	10	require	require	VERB
ftr-393	274	11	a	a	DET
ftr-393	274	12	hotel	hotel	NOUN
ftr-393	274	13	room	room	NOUN
ftr-393	274	14	.	.	PUNCT
ftr-393	275	1	bissonnette	bissonnette	PROPN
ftr-393	275	2	v.	v.	PROPN
ftr-393	275	3	commissioner	commissioner	PROPN
ftr-393	275	4	,	,	PUNCT
ftr-393	275	5	127	127	NUM
ftr-393	275	6	t.c	t.c	PROPN
ftr-393	275	7	.	.	PROPN
ftr-393	275	8	124	124	NUM
ftr-393	275	9	(	(	PUNCT
ftr-393	275	10	10/23/06	10/23/06	NUM
ftr-393	275	11	)	)	PUNCT
ftr-393	275	12	.	.	PUNCT
ftr-393	276	1	the	the	DET
ftr-393	276	2	tax	tax	NOUN
ftr-393	276	3	court	court	NOUN
ftr-393	276	4	(	(	PUNCT
ftr-393	276	5	judge	judge	NOUN
ftr-393	276	6	haines	haine	NOUN
ftr-393	276	7	)	)	PUNCT
ftr-393	276	8	allowed	allow	VERB
ftr-393	276	9	a	a	DET
ftr-393	276	10	deduction	deduction	NOUN
ftr-393	276	11	for	for	ADP
ftr-393	276	12	meal	meal	NOUN
ftr-393	276	13	expenses	expense	NOUN
ftr-393	276	14	incurred	incur	VERB
ftr-393	276	15	by	by	ADP
ftr-393	276	16	a	a	DET
ftr-393	276	17	ferryboat	ferryboat	NOUN
ftr-393	276	18	captain	captain	NOUN
ftr-393	276	19	during	during	ADP
ftr-393	276	20	sixto	sixto	PROPN
ftr-393	276	21	seven	seven	NUM
ftr-393	276	22	-	-	PUNCT
ftr-393	276	23	hour	hour	NOUN
ftr-393	276	24	layovers	layover	NOUN
ftr-393	276	25	in	in	ADP
ftr-393	276	26	harbor	harbor	NOUN
ftr-393	276	27	during	during	ADP
ftr-393	276	28	singleday	singleday	PROPN
ftr-393	276	29	,	,	PUNCT
ftr-393	276	30	15to	15to	ADJ
ftr-393	276	31	17	17	NUM
ftr-393	276	32	-	-	PUNCT
ftr-393	276	33	hour	hour	NOUN
ftr-393	276	34	sea	sea	NOUN
ftr-393	276	35	voyages	voyage	NOUN
ftr-393	276	36	because	because	SCONJ
ftr-393	276	37	the	the	DET
ftr-393	276	38	taxpayer	taxpayer	NOUN
ftr-393	276	39	’s	’s	PART
ftr-393	276	40	very	very	ADV
ftr-393	276	41	demanding	demanding	ADJ
ftr-393	276	42	job	job	NOUN
ftr-393	276	43	required	require	VERB
ftr-393	276	44	sleep	sleep	NOUN
ftr-393	276	45	or	or	CCONJ
ftr-393	276	46	rest	rest	VERB
ftr-393	276	47	during	during	ADP
ftr-393	276	48	the	the	DET
ftr-393	276	49	layovers	layover	NOUN
ftr-393	276	50	and	and	CCONJ
ftr-393	276	51	the	the	DET
ftr-393	276	52	length	length	NOUN
ftr-393	276	53	of	of	ADP
ftr-393	276	54	the	the	DET
ftr-393	276	55	layovers	layover	NOUN
ftr-393	276	56	448	448	NUM
ftr-393	276	57	florida	florida	PROPN
ftr-393	276	58	tax	tax	NOUN
ftr-393	276	59	review	review	NOUN
ftr-393	276	60	[	[	X
ftr-393	276	61	vol	vol	NOUN
ftr-393	276	62	.	.	PUNCT
ftr-393	276	63	8	8	NUM
ftr-393	276	64	:	:	PUNCT
ftr-393	276	65	si	si	PROPN
ftr-393	276	66	increased	increase	VERB
ftr-393	276	67	his	his	PRON
ftr-393	276	68	expenses	expense	NOUN
ftr-393	276	69	because	because	SCONJ
ftr-393	276	70	he	he	PRON
ftr-393	276	71	had	have	VERB
ftr-393	276	72	to	to	PART
ftr-393	276	73	buy	buy	VERB
ftr-393	276	74	meals	meal	NOUN
ftr-393	276	75	.	.	PUNCT
ftr-393	277	1	however	however	ADV
ftr-393	277	2	,	,	PUNCT
ftr-393	277	3	meal	meal	NOUN
ftr-393	277	4	expenses	expense	NOUN
ftr-393	277	5	incurred	incur	VERB
ftr-393	277	6	during	during	ADP
ftr-393	277	7	one	one	NUM
ftr-393	277	8	-	-	PUNCT
ftr-393	277	9	hour	hour	NOUN
ftr-393	277	10	layovers	layover	NOUN
ftr-393	277	11	(	(	PUNCT
ftr-393	277	12	and	and	CCONJ
ftr-393	277	13	occasional	occasional	ADJ
ftr-393	277	14	longer	long	ADJ
ftr-393	277	15	layovers	layover	NOUN
ftr-393	277	16	)	)	PUNCT
ftr-393	277	17	during	during	ADP
ftr-393	277	18	which	which	PRON
ftr-393	277	19	the	the	DET
ftr-393	277	20	taxpayer	taxpayer	NOUN
ftr-393	277	21	did	do	AUX
ftr-393	277	22	not	not	PART
ftr-393	277	23	rest	rest	VERB
ftr-393	277	24	were	be	AUX
ftr-393	277	25	not	not	PART
ftr-393	277	26	deductible	deductible	ADJ
ftr-393	277	27	.	.	PUNCT
ftr-393	278	1	8	8	X
ftr-393	278	2	.	.	PUNCT
ftr-393	279	1	the	the	DET
ftr-393	279	2	tax	tax	NOUN
ftr-393	279	3	relief	relief	NOUN
ftr-393	279	4	and	and	CCONJ
ftr-393	279	5	health	health	NOUN
ftr-393	279	6	care	care	NOUN
ftr-393	279	7	act	act	NOUN
ftr-393	279	8	of	of	ADP
ftr-393	279	9	2006	2006	NUM
ftr-393	279	10	§	§	PROPN
ftr-393	279	11	108	108	NUM
ftr-393	279	12	extends	extend	VERB
ftr-393	279	13	the	the	DET
ftr-393	279	14	§	§	PROPN
ftr-393	279	15	62(a)(3	62(a)(3	NOUN
ftr-393	279	16	)	)	PUNCT
ftr-393	279	17	above	above	ADP
ftr-393	279	18	-	-	PUNCT
ftr-393	279	19	the	the	DET
ftr-393	279	20	-	-	PUNCT
ftr-393	279	21	line	line	NOUN
ftr-393	279	22	$	$	SYM
ftr-393	279	23	250	250	NUM
ftr-393	279	24	deduction	deduction	NOUN
ftr-393	279	25	for	for	ADP
ftr-393	279	26	k-12	k-12	NOUN
ftr-393	279	27	teacher	teacher	NOUN
ftr-393	279	28	classroom	classroom	NOUN
ftr-393	279	29	expenses	expense	NOUN
ftr-393	279	30	to	to	ADP
ftr-393	279	31	2006	2006	NUM
ftr-393	279	32	and	and	CCONJ
ftr-393	279	33	2007	2007	NUM
ftr-393	279	34	.	.	PUNCT
ftr-393	280	1	9	9	X
ftr-393	280	2	.	.	X
ftr-393	281	1	the	the	DET
ftr-393	281	2	tax	tax	NOUN
ftr-393	281	3	relief	relief	NOUN
ftr-393	281	4	and	and	CCONJ
ftr-393	281	5	health	health	NOUN
ftr-393	281	6	care	care	NOUN
ftr-393	281	7	act	act	NOUN
ftr-393	281	8	of	of	ADP
ftr-393	281	9	2006	2006	NUM
ftr-393	281	10	§	§	PROPN
ftr-393	281	11	109	109	NUM
ftr-393	281	12	extends	extend	VERB
ftr-393	281	13	the	the	DET
ftr-393	281	14	expensing	expensing	NOUN
ftr-393	281	15	of	of	ADP
ftr-393	281	16	brownfields	brownfield	NOUN
ftr-393	281	17	remediation	remediation	NOUN
ftr-393	281	18	costs	cost	NOUN
ftr-393	281	19	to	to	ADP
ftr-393	281	20	2006	2006	NUM
ftr-393	281	21	and	and	CCONJ
ftr-393	281	22	2007	2007	NUM
ftr-393	281	23	.	.	PUNCT
ftr-393	282	1	it	it	PRON
ftr-393	282	2	also	also	ADV
ftr-393	282	3	provides	provide	VERB
ftr-393	282	4	that	that	SCONJ
ftr-393	282	5	sites	site	NOUN
ftr-393	282	6	contaminated	contaminate	VERB
ftr-393	282	7	by	by	ADP
ftr-393	282	8	petroleum	petroleum	NOUN
ftr-393	282	9	products	product	NOUN
ftr-393	282	10	will	will	AUX
ftr-393	282	11	be	be	AUX
ftr-393	282	12	eligible	eligible	ADJ
ftr-393	282	13	for	for	ADP
ftr-393	282	14	the	the	DET
ftr-393	282	15	deduction	deduction	NOUN
ftr-393	282	16	.	.	PUNCT
ftr-393	283	1	e.	e.	PROPN
ftr-393	283	2	depreciation	depreciation	PROPN
ftr-393	283	3	&	&	CCONJ
ftr-393	283	4	amortization	amortization	PROPN
ftr-393	283	5	1	1	NUM
ftr-393	283	6	.	.	PUNCT
ftr-393	283	7	tipra	tipra	NOUN
ftr-393	283	8	§	§	PROPN
ftr-393	283	9	207	207	NUM
ftr-393	283	10	adds	add	VERB
ftr-393	283	11	new	new	ADJ
ftr-393	283	12	§	§	PROPN
ftr-393	283	13	167(g)(8	167(g)(8	NUM
ftr-393	283	14	)	)	PUNCT
ftr-393	283	15	to	to	PART
ftr-393	283	16	provide	provide	VERB
ftr-393	283	17	for	for	ADP
ftr-393	283	18	the	the	DET
ftr-393	283	19	election	election	NOUN
ftr-393	283	20	of	of	ADP
ftr-393	283	21	5	5	NUM
ftr-393	283	22	-	-	PUNCT
ftr-393	283	23	year	year	NOUN
ftr-393	283	24	amortization	amortization	NOUN
ftr-393	283	25	of	of	ADP
ftr-393	283	26	costs	cost	NOUN
ftr-393	283	27	of	of	ADP
ftr-393	283	28	musical	musical	ADJ
ftr-393	283	29	compositions	composition	NOUN
ftr-393	283	30	and	and	CCONJ
ftr-393	283	31	copyrights	copyright	NOUN
ftr-393	283	32	placed	place	VERB
ftr-393	283	33	in	in	ADP
ftr-393	283	34	service	service	NOUN
ftr-393	283	35	during	during	ADP
ftr-393	283	36	years	year	NOUN
ftr-393	283	37	beginning	begin	VERB
ftr-393	283	38	after	after	ADP
ftr-393	283	39	2005	2005	NUM
ftr-393	283	40	but	but	CCONJ
ftr-393	283	41	before	before	ADP
ftr-393	283	42	2011	2011	NUM
ftr-393	283	43	.	.	PUNCT
ftr-393	284	1	a	a	DET
ftr-393	284	2	taxpayer	taxpayer	NOUN
ftr-393	284	3	not	not	PART
ftr-393	284	4	making	make	VERB
ftr-393	284	5	the	the	DET
ftr-393	284	6	election	election	NOUN
ftr-393	284	7	may	may	AUX
ftr-393	284	8	use	use	VERB
ftr-393	284	9	any	any	DET
ftr-393	284	10	cost	cost	NOUN
ftr-393	284	11	recovery	recovery	NOUN
ftr-393	284	12	method	method	NOUN
ftr-393	284	13	otherwise	otherwise	ADV
ftr-393	284	14	permitted	permit	VERB
ftr-393	284	15	,	,	PUNCT
ftr-393	284	16	including	include	VERB
ftr-393	284	17	the	the	DET
ftr-393	284	18	income	income	NOUN
ftr-393	284	19	forecast	forecast	NOUN
ftr-393	284	20	method	method	NOUN
ftr-393	284	21	.	.	PUNCT
ftr-393	285	1	2	2	X
ftr-393	285	2	.	.	X
ftr-393	285	3	the	the	DET
ftr-393	285	4	tax	tax	NOUN
ftr-393	285	5	relief	relief	NOUN
ftr-393	285	6	and	and	CCONJ
ftr-393	285	7	health	health	NOUN
ftr-393	285	8	care	care	NOUN
ftr-393	285	9	act	act	NOUN
ftr-393	285	10	of	of	ADP
ftr-393	285	11	2006	2006	NUM
ftr-393	285	12	§	§	PROPN
ftr-393	285	13	113	113	NUM
ftr-393	285	14	extends	extend	VERB
ftr-393	285	15	the	the	DET
ftr-393	285	16	§	§	PROPN
ftr-393	285	17	168(e)(3)(e	168(e)(3)(e	PROPN
ftr-393	285	18	)	)	PUNCT
ftr-393	285	19	15	15	NUM
ftr-393	285	20	-	-	PUNCT
ftr-393	285	21	year	year	NOUN
ftr-393	285	22	depreciation	depreciation	NOUN
ftr-393	285	23	periods	period	NOUN
ftr-393	285	24	for	for	ADP
ftr-393	285	25	leasehold	leasehold	NOUN
ftr-393	285	26	improvements	improvement	NOUN
ftr-393	285	27	and	and	CCONJ
ftr-393	285	28	for	for	ADP
ftr-393	285	29	restaurant	restaurant	NOUN
ftr-393	285	30	improvements	improvement	NOUN
ftr-393	285	31	to	to	ADP
ftr-393	285	32	2006	2006	NUM
ftr-393	285	33	and	and	CCONJ
ftr-393	285	34	2007	2007	NUM
ftr-393	285	35	.	.	PUNCT
ftr-393	286	1	f.	f.	PROPN
ftr-393	286	2	credits	credit	VERB
ftr-393	286	3	1	1	NUM
ftr-393	286	4	.	.	PUNCT
ftr-393	287	1	the	the	DET
ftr-393	287	2	tax	tax	NOUN
ftr-393	287	3	relief	relief	NOUN
ftr-393	287	4	and	and	CCONJ
ftr-393	287	5	health	health	NOUN
ftr-393	287	6	care	care	NOUN
ftr-393	287	7	act	act	NOUN
ftr-393	287	8	of	of	ADP
ftr-393	287	9	2006	2006	NUM
ftr-393	287	10	§	§	PROPN
ftr-393	287	11	104	104	NUM
ftr-393	287	12	extends	extend	VERB
ftr-393	287	13	the	the	DET
ftr-393	287	14	research	research	NOUN
ftr-393	287	15	credit	credit	NOUN
ftr-393	287	16	through	through	ADP
ftr-393	287	17	2007	2007	NUM
ftr-393	287	18	and	and	CCONJ
ftr-393	287	19	creates	create	VERB
ftr-393	287	20	an	an	DET
ftr-393	287	21	additional	additional	ADJ
ftr-393	287	22	alternative	alternative	ADJ
ftr-393	287	23	simplified	simplified	ADJ
ftr-393	287	24	credit	credit	NOUN
ftr-393	287	25	for	for	ADP
ftr-393	287	26	2007	2007	NUM
ftr-393	287	27	.	.	PUNCT
ftr-393	288	1	a.	a.	NOUN
ftr-393	288	2	more	more	ADJ
ftr-393	288	3	time	time	NOUN
ftr-393	288	4	to	to	PART
ftr-393	288	5	make	make	VERB
ftr-393	288	6	research	research	NOUN
ftr-393	288	7	credit	credit	NOUN
ftr-393	288	8	elections	election	NOUN
ftr-393	288	9	for	for	ADP
ftr-393	288	10	2006	2006	NUM
ftr-393	288	11	years	year	NOUN
ftr-393	288	12	.	.	PUNCT
ftr-393	289	1	the	the	DET
ftr-393	289	2	tax	tax	NOUN
ftr-393	289	3	relief	relief	NOUN
ftr-393	289	4	and	and	CCONJ
ftr-393	289	5	health	health	NOUN
ftr-393	289	6	care	care	NOUN
ftr-393	289	7	act	act	NOUN
ftr-393	289	8	of	of	ADP
ftr-393	289	9	2006	2006	NUM
ftr-393	289	10	§	§	PROPN
ftr-393	289	11	123	123	NUM
ftr-393	289	12	extends	extend	VERB
ftr-393	289	13	the	the	DET
ftr-393	289	14	time	time	NOUN
ftr-393	289	15	for	for	ADP
ftr-393	289	16	making	make	VERB
ftr-393	289	17	research	research	NOUN
ftr-393	289	18	credit	credit	NOUN
ftr-393	289	19	elections	election	NOUN
ftr-393	289	20	for	for	ADP
ftr-393	289	21	taxable	taxable	ADJ
ftr-393	289	22	years	year	NOUN
ftr-393	289	23	ending	end	VERB
ftr-393	289	24	after	after	ADP
ftr-393	289	25	2005	2005	NUM
ftr-393	289	26	to	to	ADP
ftr-393	289	27	the	the	DET
ftr-393	289	28	later	later	NOUN
ftr-393	289	29	of	of	ADP
ftr-393	289	30	4/15/07	4/15/07	NUM
ftr-393	289	31	or	or	CCONJ
ftr-393	289	32	such	such	ADJ
ftr-393	289	33	time	time	NOUN
ftr-393	289	34	as	as	SCONJ
ftr-393	289	35	specified	specify	VERB
ftr-393	289	36	by	by	ADP
ftr-393	289	37	the	the	DET
ftr-393	289	38	treasury	treasury	NOUN
ftr-393	289	39	.	.	PUNCT
ftr-393	290	1	a	a	DET
ftr-393	290	2	similar	similar	ADJ
ftr-393	290	3	rule	rule	NOUN
ftr-393	290	4	shall	shall	AUX
ftr-393	290	5	apply	apply	VERB
ftr-393	290	6	to	to	ADP
ftr-393	290	7	other	other	ADJ
ftr-393	290	8	elections	election	NOUN
ftr-393	290	9	under	under	ADP
ftr-393	290	10	expired	expired	ADJ
ftr-393	290	11	provisions	provision	NOUN
ftr-393	290	12	.	.	PUNCT
ftr-393	291	1	g.	g.	PROPN
ftr-393	291	2	natural	natural	ADJ
ftr-393	291	3	resources	resource	NOUN
ftr-393	291	4	deductions	deduction	NOUN
ftr-393	291	5	&	&	CCONJ
ftr-393	291	6	credits	credit	NOUN
ftr-393	291	7	1	1	NUM
ftr-393	291	8	.	.	PUNCT
ftr-393	292	1	first	first	ADV
ftr-393	292	2	:	:	PUNCT
ftr-393	292	3	energy	energy	NOUN
ftr-393	292	4	efficient	efficient	ADJ
ftr-393	292	5	commercial	commercial	ADJ
ftr-393	292	6	buildings	building	NOUN
ftr-393	292	7	;	;	PUNCT
ftr-393	292	8	“	"	PUNCT
ftr-393	292	9	greening	green	VERB
ftr-393	292	10	-	-	PUNCT
ftr-393	292	11	up	up	NOUN
ftr-393	292	12	”	"	PUNCT
ftr-393	292	13	an	an	DET
ftr-393	292	14	existing	exist	VERB
ftr-393	292	15	building	building	NOUN
ftr-393	292	16	.	.	PUNCT
ftr-393	293	1	section	section	NOUN
ftr-393	293	2	179d	179d	PROPN
ftr-393	293	3	,	,	PUNCT
ftr-393	293	4	added	add	VERB
ftr-393	293	5	to	to	ADP
ftr-393	293	6	the	the	DET
ftr-393	293	7	code	code	NOUN
ftr-393	293	8	by	by	ADP
ftr-393	293	9	2007	2007	NUM
ftr-393	293	10	]	]	PUNCT
ftr-393	293	11	recent	recent	ADJ
ftr-393	293	12	developments	development	NOUN
ftr-393	293	13	in	in	ADP
ftr-393	293	14	federal	federal	ADJ
ftr-393	293	15	income	income	NOUN
ftr-393	293	16	taxation	taxation	NOUN
ftr-393	293	17	449	449	NUM
ftr-393	293	18	the	the	DET
ftr-393	293	19	energy	energy	NOUN
ftr-393	293	20	tax	tax	NOUN
ftr-393	293	21	incentives	incentive	NOUN
ftr-393	293	22	act	act	VERB
ftr-393	293	23	of	of	ADP
ftr-393	293	24	2005	2005	NUM
ftr-393	293	25	,	,	PUNCT
ftr-393	293	26	provides	provide	VERB
ftr-393	293	27	a	a	DET
ftr-393	293	28	deduction	deduction	NOUN
ftr-393	293	29	for	for	ADP
ftr-393	293	30	the	the	DET
ftr-393	293	31	cost	cost	NOUN
ftr-393	293	32	of	of	ADP
ftr-393	293	33	“	"	PUNCT
ftr-393	293	34	energy	energy	NOUN
ftr-393	293	35	efficient	efficient	ADJ
ftr-393	293	36	commercial	commercial	ADJ
ftr-393	293	37	building	building	NOUN
ftr-393	293	38	property	property	NOUN
ftr-393	293	39	”	"	PUNCT
ftr-393	293	40	placed	place	VERB
ftr-393	293	41	in	in	ADP
ftr-393	293	42	service	service	NOUN
ftr-393	293	43	during	during	ADP
ftr-393	293	44	2006	2006	NUM
ftr-393	293	45	or	or	CCONJ
ftr-393	293	46	2007	2007	NUM
ftr-393	293	47	.	.	PUNCT
ftr-393	294	1	qualified	qualified	ADJ
ftr-393	294	2	property	property	NOUN
ftr-393	294	3	must	must	AUX
ftr-393	294	4	be	be	AUX
ftr-393	294	5	installed	instal	VERB
ftr-393	294	6	in	in	ADP
ftr-393	294	7	a	a	DET
ftr-393	294	8	building	building	NOUN
ftr-393	294	9	within	within	ADP
ftr-393	294	10	the	the	DET
ftr-393	294	11	united	united	PROPN
ftr-393	294	12	states	states	PROPN
ftr-393	294	13	as	as	ADP
ftr-393	294	14	part	part	NOUN
ftr-393	294	15	of	of	ADP
ftr-393	294	16	(	(	PUNCT
ftr-393	294	17	1	1	X
ftr-393	294	18	)	)	PUNCT
ftr-393	294	19	the	the	DET
ftr-393	294	20	interior	interior	ADJ
ftr-393	294	21	lighting	lighting	NOUN
ftr-393	294	22	systems	system	NOUN
ftr-393	294	23	,	,	PUNCT
ftr-393	294	24	(	(	PUNCT
ftr-393	294	25	2	2	X
ftr-393	294	26	)	)	PUNCT
ftr-393	294	27	the	the	DET
ftr-393	294	28	heating	heating	NOUN
ftr-393	294	29	,	,	PUNCT
ftr-393	294	30	cooling	cooling	NOUN
ftr-393	294	31	,	,	PUNCT
ftr-393	294	32	ventilation	ventilation	NOUN
ftr-393	294	33	,	,	PUNCT
ftr-393	294	34	and	and	CCONJ
ftr-393	294	35	hot	hot	ADJ
ftr-393	294	36	water	water	NOUN
ftr-393	294	37	systems	system	NOUN
ftr-393	294	38	,	,	PUNCT
ftr-393	294	39	or	or	CCONJ
ftr-393	294	40	(	(	PUNCT
ftr-393	294	41	3	3	X
ftr-393	294	42	)	)	PUNCT
ftr-393	294	43	the	the	DET
ftr-393	294	44	building	building	NOUN
ftr-393	294	45	envelope	envelope	NOUN
ftr-393	294	46	,	,	PUNCT
ftr-393	294	47	and	and	CCONJ
ftr-393	294	48	must	must	AUX
ftr-393	294	49	be	be	AUX
ftr-393	294	50	certified	certify	VERB
ftr-393	294	51	as	as	ADP
ftr-393	294	52	being	be	AUX
ftr-393	294	53	installed	instal	VERB
ftr-393	294	54	pursuant	pursuant	ADJ
ftr-393	294	55	to	to	ADP
ftr-393	294	56	a	a	DET
ftr-393	294	57	plan	plan	NOUN
ftr-393	294	58	designed	design	VERB
ftr-393	294	59	to	to	PART
ftr-393	294	60	reduce	reduce	VERB
ftr-393	294	61	the	the	DET
ftr-393	294	62	building	building	NOUN
ftr-393	294	63	’s	’s	PART
ftr-393	294	64	total	total	ADJ
ftr-393	294	65	annual	annual	ADJ
ftr-393	294	66	energy	energy	NOUN
ftr-393	294	67	and	and	CCONJ
ftr-393	294	68	power	power	NOUN
ftr-393	294	69	costs	cost	NOUN
ftr-393	294	70	by	by	ADP
ftr-393	294	71	at	at	ADV
ftr-393	294	72	least	least	ADV
ftr-393	294	73	50	50	NUM
ftr-393	294	74	percent	percent	NOUN
ftr-393	294	75	in	in	ADP
ftr-393	294	76	comparison	comparison	NOUN
ftr-393	294	77	to	to	ADP
ftr-393	294	78	a	a	DET
ftr-393	294	79	hypothetical	hypothetical	ADJ
ftr-393	294	80	reference	reference	NOUN
ftr-393	294	81	building	building	NOUN
ftr-393	294	82	.	.	PUNCT
ftr-393	295	1	the	the	DET
ftr-393	295	2	deduction	deduction	NOUN
ftr-393	295	3	may	may	AUX
ftr-393	295	4	not	not	PART
ftr-393	295	5	exceed	exceed	VERB
ftr-393	295	6	$	$	SYM
ftr-393	295	7	1.80	1.80	NUM
ftr-393	295	8	per	per	ADP
ftr-393	295	9	square	square	ADJ
ftr-393	295	10	foot	foot	NOUN
ftr-393	295	11	of	of	ADP
ftr-393	295	12	the	the	DET
ftr-393	295	13	property	property	NOUN
ftr-393	295	14	.	.	PUNCT
ftr-393	296	1	the	the	DET
ftr-393	296	2	statute	statute	NOUN
ftr-393	296	3	directs	direct	VERB
ftr-393	296	4	the	the	DET
ftr-393	296	5	treasury	treasury	PROPN
ftr-393	296	6	department	department	NOUN
ftr-393	296	7	,	,	PUNCT
ftr-393	296	8	in	in	ADP
ftr-393	296	9	consultation	consultation	NOUN
ftr-393	296	10	with	with	ADP
ftr-393	296	11	the	the	DET
ftr-393	296	12	department	department	PROPN
ftr-393	296	13	of	of	ADP
ftr-393	296	14	energy	energy	NOUN
ftr-393	296	15	,	,	PUNCT
ftr-393	296	16	to	to	PART
ftr-393	296	17	promulgate	promulgate	VERB
ftr-393	296	18	regulations	regulation	NOUN
ftr-393	296	19	setting	set	VERB
ftr-393	296	20	forth	forth	ADP
ftr-393	296	21	methods	method	NOUN
ftr-393	296	22	of	of	ADP
ftr-393	296	23	calculating	calculate	VERB
ftr-393	296	24	and	and	CCONJ
ftr-393	296	25	verifying	verify	VERB
ftr-393	296	26	energy	energy	NOUN
ftr-393	296	27	and	and	CCONJ
ftr-393	296	28	power	power	NOUN
ftr-393	296	29	costs	cost	NOUN
ftr-393	296	30	.	.	PUNCT
ftr-393	297	1	in	in	ADP
ftr-393	297	2	the	the	DET
ftr-393	297	3	case	case	NOUN
ftr-393	297	4	of	of	ADP
ftr-393	297	5	an	an	DET
ftr-393	297	6	expenditure	expenditure	NOUN
ftr-393	297	7	made	make	VERB
ftr-393	297	8	by	by	ADP
ftr-393	297	9	a	a	DET
ftr-393	297	10	public	public	ADJ
ftr-393	297	11	entity	entity	NOUN
ftr-393	297	12	(	(	PUNCT
ftr-393	297	13	such	such	ADJ
ftr-393	297	14	as	as	ADP
ftr-393	297	15	a	a	DET
ftr-393	297	16	public	public	ADJ
ftr-393	297	17	school	school	NOUN
ftr-393	297	18	)	)	PUNCT
ftr-393	297	19	,	,	PUNCT
ftr-393	297	20	the	the	DET
ftr-393	297	21	statute	statute	NOUN
ftr-393	297	22	directs	direct	VERB
ftr-393	297	23	the	the	DET
ftr-393	297	24	treasury	treasury	PROPN
ftr-393	297	25	department	department	NOUN
ftr-393	297	26	to	to	PART
ftr-393	297	27	promulgate	promulgate	VERB
ftr-393	297	28	regulations	regulation	NOUN
ftr-393	297	29	allocating	allocate	VERB
ftr-393	297	30	the	the	DET
ftr-393	297	31	deduction	deduction	NOUN
ftr-393	297	32	to	to	ADP
ftr-393	297	33	the	the	DET
ftr-393	297	34	designer	designer	NOUN
ftr-393	297	35	of	of	ADP
ftr-393	297	36	the	the	DET
ftr-393	297	37	property	property	NOUN
ftr-393	297	38	in	in	ADP
ftr-393	297	39	lieu	lieu	NOUN
ftr-393	297	40	of	of	ADP
ftr-393	297	41	the	the	DET
ftr-393	297	42	owner	owner	NOUN
ftr-393	297	43	.	.	PUNCT
ftr-393	298	1	•	•	INTJ
ftr-393	298	2	if	if	SCONJ
ftr-393	298	3	a	a	DET
ftr-393	298	4	building	building	NOUN
ftr-393	298	5	does	do	AUX
ftr-393	298	6	not	not	PART
ftr-393	298	7	satisfy	satisfy	VERB
ftr-393	298	8	the	the	DET
ftr-393	298	9	overall	overall	ADJ
ftr-393	298	10	50	50	NUM
ftr-393	298	11	percent	percent	NOUN
ftr-393	298	12	reduction	reduction	NOUN
ftr-393	298	13	standard	standard	NOUN
ftr-393	298	14	,	,	PUNCT
ftr-393	298	15	a	a	DET
ftr-393	298	16	partial	partial	ADJ
ftr-393	298	17	deduction	deduction	NOUN
ftr-393	298	18	(	(	PUNCT
ftr-393	298	19	limited	limit	VERB
ftr-393	298	20	to	to	ADP
ftr-393	298	21	$	$	SYM
ftr-393	298	22	0.60	0.60	NUM
ftr-393	298	23	per	per	ADP
ftr-393	298	24	square	square	ADJ
ftr-393	298	25	foot	foot	NOUN
ftr-393	298	26	)	)	PUNCT
ftr-393	298	27	is	be	AUX
ftr-393	298	28	allowed	allow	VERB
ftr-393	298	29	for	for	ADP
ftr-393	298	30	system	system	NOUN
ftr-393	298	31	-	-	PUNCT
ftr-393	298	32	specific	specific	ADJ
ftr-393	298	33	energy	energy	NOUN
ftr-393	298	34	efficient	efficient	ADJ
ftr-393	298	35	property	property	NOUN
ftr-393	298	36	,	,	PUNCT
ftr-393	298	37	if	if	SCONJ
ftr-393	298	38	a	a	DET
ftr-393	298	39	specific	specific	ADJ
ftr-393	298	40	system	system	NOUN
ftr-393	298	41	(	(	PUNCT
ftr-393	298	42	i.e.	i.e.	X
ftr-393	298	43	,	,	PUNCT
ftr-393	298	44	(	(	PUNCT
ftr-393	298	45	1	1	X
ftr-393	298	46	)	)	PUNCT
ftr-393	298	47	interior	interior	ADJ
ftr-393	298	48	lighting	lighting	NOUN
ftr-393	298	49	,	,	PUNCT
ftr-393	298	50	(	(	PUNCT
ftr-393	298	51	2	2	X
ftr-393	298	52	)	)	PUNCT
ftr-393	298	53	heating	heating	NOUN
ftr-393	298	54	,	,	PUNCT
ftr-393	298	55	cooling	cooling	NOUN
ftr-393	298	56	,	,	PUNCT
ftr-393	298	57	ventilation	ventilation	NOUN
ftr-393	298	58	and	and	CCONJ
ftr-393	298	59	hot	hot	ADJ
ftr-393	298	60	water	water	NOUN
ftr-393	298	61	,	,	PUNCT
ftr-393	298	62	or	or	CCONJ
ftr-393	298	63	(	(	PUNCT
ftr-393	298	64	3	3	X
ftr-393	298	65	)	)	PUNCT
ftr-393	298	66	building	building	NOUN
ftr-393	298	67	envelope	envelope	NOUN
ftr-393	298	68	)	)	PUNCT
ftr-393	298	69	satisfies	satisfy	VERB
ftr-393	298	70	system	system	NOUN
ftr-393	298	71	-	-	PUNCT
ftr-393	298	72	specific	specific	ADJ
ftr-393	298	73	targets	target	NOUN
ftr-393	298	74	to	to	PART
ftr-393	298	75	be	be	AUX
ftr-393	298	76	established	establish	VERB
ftr-393	298	77	by	by	ADP
ftr-393	298	78	regulation	regulation	NOUN
ftr-393	298	79	(	(	PUNCT
ftr-393	298	80	with	with	ADP
ftr-393	298	81	the	the	DET
ftr-393	298	82	statute	statute	NOUN
ftr-393	298	83	providing	provide	VERB
ftr-393	298	84	an	an	DET
ftr-393	298	85	interim	interim	ADJ
ftr-393	298	86	target	target	NOUN
ftr-393	298	87	,	,	PUNCT
ftr-393	298	88	in	in	ADP
ftr-393	298	89	the	the	DET
ftr-393	298	90	case	case	NOUN
ftr-393	298	91	of	of	ADP
ftr-393	298	92	lighting	lighting	NOUN
ftr-393	298	93	system	system	NOUN
ftr-393	298	94	retrofits	retrofit	NOUN
ftr-393	298	95	)	)	PUNCT
ftr-393	298	96	.	.	PUNCT
ftr-393	299	1	a.	a.	NOUN
ftr-393	300	1	the	the	DET
ftr-393	300	2	tax	tax	NOUN
ftr-393	300	3	relief	relief	NOUN
ftr-393	300	4	and	and	CCONJ
ftr-393	300	5	health	health	NOUN
ftr-393	300	6	care	care	NOUN
ftr-393	300	7	act	act	NOUN
ftr-393	300	8	of	of	ADP
ftr-393	300	9	2006	2006	NUM
ftr-393	300	10	§	§	PROPN
ftr-393	300	11	204	204	NUM
ftr-393	300	12	extends	extend	VERB
ftr-393	300	13	the	the	DET
ftr-393	300	14	§	§	PROPN
ftr-393	300	15	179d	179d	NUM
ftr-393	300	16	deduction	deduction	NOUN
ftr-393	300	17	for	for	ADP
ftr-393	300	18	energy	energy	NOUN
ftr-393	300	19	efficient	efficient	ADJ
ftr-393	300	20	commercial	commercial	ADJ
ftr-393	300	21	buildings	building	NOUN
ftr-393	300	22	to	to	ADP
ftr-393	300	23	2008	2008	NUM
ftr-393	300	24	.	.	PUNCT
ftr-393	301	1	2	2	NUM
ftr-393	301	2	.	.	X
ftr-393	301	3	second	second	ADJ
ftr-393	301	4	:	:	PUNCT
ftr-393	301	5	new	new	ADJ
ftr-393	301	6	energy	energy	NOUN
ftr-393	301	7	efficient	efficient	ADJ
ftr-393	301	8	home	home	NOUN
ftr-393	301	9	credit	credit	NOUN
ftr-393	301	10	.	.	PUNCT
ftr-393	302	1	section	section	NOUN
ftr-393	302	2	45l	45l	PROPN
ftr-393	302	3	,	,	PUNCT
ftr-393	302	4	added	add	VERB
ftr-393	302	5	to	to	ADP
ftr-393	302	6	the	the	DET
ftr-393	302	7	code	code	NOUN
ftr-393	302	8	by	by	ADP
ftr-393	302	9	the	the	DET
ftr-393	302	10	energy	energy	NOUN
ftr-393	302	11	tax	tax	NOUN
ftr-393	302	12	incentives	incentive	NOUN
ftr-393	302	13	act	act	VERB
ftr-393	302	14	of	of	ADP
ftr-393	302	15	2005	2005	NUM
ftr-393	302	16	,	,	PUNCT
ftr-393	302	17	provides	provide	VERB
ftr-393	302	18	a	a	DET
ftr-393	302	19	credit	credit	NOUN
ftr-393	302	20	,	,	PUNCT
ftr-393	302	21	in	in	ADP
ftr-393	302	22	the	the	DET
ftr-393	302	23	amount	amount	NOUN
ftr-393	302	24	of	of	ADP
ftr-393	302	25	either	either	CCONJ
ftr-393	302	26	$	$	SYM
ftr-393	302	27	2,000	2,000	NUM
ftr-393	302	28	or	or	CCONJ
ftr-393	302	29	$	$	SYM
ftr-393	302	30	1,000	1,000	NUM
ftr-393	302	31	,	,	PUNCT
ftr-393	302	32	to	to	ADP
ftr-393	302	33	an	an	DET
ftr-393	302	34	eligible	eligible	ADJ
ftr-393	302	35	contractor	contractor	NOUN
ftr-393	302	36	(	(	PUNCT
ftr-393	302	37	including	include	VERB
ftr-393	302	38	the	the	DET
ftr-393	302	39	producer	producer	NOUN
ftr-393	302	40	of	of	ADP
ftr-393	302	41	a	a	DET
ftr-393	302	42	manufactured	manufacture	VERB
ftr-393	302	43	home	home	NOUN
ftr-393	302	44	)	)	PUNCT
ftr-393	302	45	who	who	PRON
ftr-393	302	46	constructs	construct	VERB
ftr-393	302	47	and	and	CCONJ
ftr-393	302	48	sells	sell	VERB
ftr-393	302	49	an	an	DET
ftr-393	302	50	energy	energy	NOUN
ftr-393	302	51	efficient	efficient	ADJ
ftr-393	302	52	home	home	NOUN
ftr-393	302	53	to	to	ADP
ftr-393	302	54	a	a	DET
ftr-393	302	55	person	person	NOUN
ftr-393	302	56	who	who	PRON
ftr-393	302	57	will	will	AUX
ftr-393	302	58	use	use	VERB
ftr-393	302	59	the	the	DET
ftr-393	302	60	home	home	NOUN
ftr-393	302	61	as	as	ADP
ftr-393	302	62	a	a	DET
ftr-393	302	63	residence	residence	NOUN
ftr-393	302	64	.	.	PUNCT
ftr-393	303	1	to	to	PART
ftr-393	303	2	qualify	qualify	VERB
ftr-393	303	3	for	for	ADP
ftr-393	303	4	the	the	DET
ftr-393	303	5	$	$	SYM
ftr-393	303	6	2,000	2,000	NUM
ftr-393	303	7	credit	credit	NOUN
ftr-393	303	8	,	,	PUNCT
ftr-393	303	9	the	the	DET
ftr-393	303	10	home	home	NOUN
ftr-393	303	11	must	must	AUX
ftr-393	303	12	be	be	AUX
ftr-393	303	13	certified	certify	VERB
ftr-393	303	14	(	(	PUNCT
ftr-393	303	15	in	in	ADP
ftr-393	303	16	accordance	accordance	NOUN
ftr-393	303	17	with	with	ADP
ftr-393	303	18	guidance	guidance	NOUN
ftr-393	303	19	to	to	PART
ftr-393	303	20	be	be	AUX
ftr-393	303	21	prescribed	prescribe	VERB
ftr-393	303	22	by	by	ADP
ftr-393	303	23	the	the	DET
ftr-393	303	24	treasury	treasury	PROPN
ftr-393	303	25	department	department	PROPN
ftr-393	303	26	)	)	PUNCT
ftr-393	303	27	as	as	ADP
ftr-393	303	28	having	have	VERB
ftr-393	303	29	a	a	DET
ftr-393	303	30	level	level	NOUN
ftr-393	303	31	of	of	ADP
ftr-393	303	32	annual	annual	ADJ
ftr-393	303	33	heating	heating	NOUN
ftr-393	303	34	and	and	CCONJ
ftr-393	303	35	cooling	cool	VERB
ftr-393	303	36	energy	energy	NOUN
ftr-393	303	37	consumption	consumption	NOUN
ftr-393	303	38	at	at	ADP
ftr-393	303	39	least	least	ADV
ftr-393	303	40	50	50	NUM
ftr-393	303	41	percent	percent	NOUN
ftr-393	303	42	below	below	ADP
ftr-393	303	43	the	the	DET
ftr-393	303	44	level	level	NOUN
ftr-393	303	45	of	of	ADP
ftr-393	303	46	a	a	DET
ftr-393	303	47	comparable	comparable	ADJ
ftr-393	303	48	hypothetical	hypothetical	ADJ
ftr-393	303	49	reference	reference	NOUN
ftr-393	303	50	dwelling	dwell	VERB
ftr-393	303	51	unit	unit	NOUN
ftr-393	303	52	,	,	PUNCT
ftr-393	303	53	with	with	ADP
ftr-393	303	54	at	at	ADV
ftr-393	303	55	least	least	ADV
ftr-393	303	56	one	one	NUM
ftr-393	303	57	-	-	PUNCT
ftr-393	303	58	fifth	fifth	NOUN
ftr-393	303	59	of	of	ADP
ftr-393	303	60	the	the	DET
ftr-393	303	61	energy	energy	NOUN
ftr-393	303	62	savings	saving	NOUN
ftr-393	303	63	attributable	attributable	ADJ
ftr-393	303	64	to	to	ADP
ftr-393	303	65	the	the	DET
ftr-393	303	66	building	building	NOUN
ftr-393	303	67	envelope	envelope	NOUN
ftr-393	303	68	.	.	PUNCT
ftr-393	304	1	the	the	DET
ftr-393	304	2	$	$	SYM
ftr-393	304	3	1,000	1,000	NUM
ftr-393	304	4	credit	credit	NOUN
ftr-393	304	5	,	,	PUNCT
ftr-393	304	6	which	which	PRON
ftr-393	304	7	applies	apply	VERB
ftr-393	304	8	only	only	ADV
ftr-393	304	9	to	to	ADP
ftr-393	304	10	manufactured	manufacture	VERB
ftr-393	304	11	homes	home	NOUN
ftr-393	304	12	,	,	PUNCT
ftr-393	304	13	requires	require	VERB
ftr-393	304	14	at	at	ADP
ftr-393	304	15	least	least	ADJ
ftr-393	304	16	a	a	DET
ftr-393	304	17	30	30	NUM
ftr-393	304	18	percent	percent	NOUN
ftr-393	304	19	reduction	reduction	NOUN
ftr-393	304	20	in	in	ADP
ftr-393	304	21	energy	energy	NOUN
ftr-393	304	22	consumption	consumption	NOUN
ftr-393	304	23	,	,	PUNCT
ftr-393	304	24	of	of	ADP
ftr-393	304	25	which	which	PRON
ftr-393	304	26	at	at	ADP
ftr-393	304	27	least	least	ADJ
ftr-393	304	28	one	one	NUM
ftr-393	304	29	-	-	PUNCT
ftr-393	304	30	third	third	NOUN
ftr-393	304	31	must	must	AUX
ftr-393	304	32	be	be	AUX
ftr-393	304	33	attributable	attributable	ADJ
ftr-393	304	34	to	to	ADP
ftr-393	304	35	the	the	DET
ftr-393	304	36	building	building	NOUN
ftr-393	304	37	envelope	envelope	NOUN
ftr-393	304	38	.	.	PUNCT
ftr-393	305	1	manufactured	manufacture	VERB
ftr-393	305	2	homes	home	NOUN
ftr-393	305	3	are	be	AUX
ftr-393	305	4	also	also	ADV
ftr-393	305	5	eligible	eligible	ADJ
ftr-393	305	6	for	for	ADP
ftr-393	305	7	the	the	DET
ftr-393	305	8	$	$	SYM
ftr-393	305	9	2,000	2,000	NUM
ftr-393	305	10	credit	credit	NOUN
ftr-393	305	11	,	,	PUNCT
ftr-393	305	12	if	if	SCONJ
ftr-393	305	13	they	they	PRON
ftr-393	305	14	satisfy	satisfy	VERB
ftr-393	305	15	the	the	DET
ftr-393	305	16	usual	usual	ADJ
ftr-393	305	17	requirements	requirement	NOUN
ftr-393	305	18	for	for	ADP
ftr-393	305	19	that	that	DET
ftr-393	305	20	credit	credit	NOUN
ftr-393	305	21	.	.	PUNCT
ftr-393	306	1	the	the	DET
ftr-393	306	2	credit	credit	NOUN
ftr-393	306	3	is	be	AUX
ftr-393	306	4	available	available	ADJ
ftr-393	306	5	only	only	ADV
ftr-393	306	6	with	with	ADP
ftr-393	306	7	respect	respect	NOUN
ftr-393	306	8	to	to	ADP
ftr-393	306	9	450	450	NUM
ftr-393	306	10	florida	florida	PROPN
ftr-393	306	11	tax	tax	NOUN
ftr-393	306	12	review	review	NOUN
ftr-393	306	13	[	[	X
ftr-393	306	14	vol	vol	NOUN
ftr-393	306	15	.	.	PUNCT
ftr-393	307	1	8	8	NUM
ftr-393	307	2	:	:	PUNCT
ftr-393	307	3	si	si	PROPN
ftr-393	307	4	homes	home	NOUN
ftr-393	307	5	the	the	DET
ftr-393	307	6	construction	construction	NOUN
ftr-393	307	7	of	of	ADP
ftr-393	307	8	which	which	PRON
ftr-393	307	9	is	be	AUX
ftr-393	307	10	substantially	substantially	ADV
ftr-393	307	11	completed	complete	VERB
ftr-393	307	12	after	after	ADP
ftr-393	307	13	2005	2005	NUM
ftr-393	307	14	,	,	PUNCT
ftr-393	307	15	and	and	CCONJ
ftr-393	307	16	which	which	PRON
ftr-393	307	17	are	be	AUX
ftr-393	307	18	purchased	purchase	VERB
ftr-393	307	19	during	during	ADP
ftr-393	307	20	2006	2006	NUM
ftr-393	307	21	or	or	CCONJ
ftr-393	307	22	2007	2007	NUM
ftr-393	307	23	.	.	PUNCT
ftr-393	308	1	the	the	DET
ftr-393	308	2	credit	credit	NOUN
ftr-393	308	3	is	be	AUX
ftr-393	308	4	part	part	NOUN
ftr-393	308	5	of	of	ADP
ftr-393	308	6	the	the	DET
ftr-393	308	7	general	general	ADJ
ftr-393	308	8	business	business	NOUN
ftr-393	308	9	credit	credit	NOUN
ftr-393	308	10	.	.	PUNCT
ftr-393	309	1	•	•	NOUN
ftr-393	309	2	the	the	DET
ftr-393	309	3	credit	credit	NOUN
ftr-393	309	4	is	be	AUX
ftr-393	309	5	effective	effective	ADJ
ftr-393	309	6	for	for	ADP
ftr-393	309	7	homes	home	NOUN
ftr-393	309	8	substantially	substantially	ADV
ftr-393	309	9	completed	complete	VERB
ftr-393	309	10	after	after	ADP
ftr-393	309	11	8/08/05	8/08/05	NUM
ftr-393	309	12	and	and	CCONJ
ftr-393	309	13	sold	sell	VERB
ftr-393	309	14	after	after	ADP
ftr-393	309	15	12/31/05	12/31/05	PROPN
ftr-393	309	16	but	but	CCONJ
ftr-393	309	17	before	before	ADP
ftr-393	309	18	1/01/08	1/01/08	NUM
ftr-393	309	19	)	)	PUNCT
ftr-393	309	20	.	.	PUNCT
ftr-393	310	1	a.	a.	NOUN
ftr-393	310	2	procedures	procedure	NOUN
ftr-393	310	3	for	for	ADP
ftr-393	310	4	getting	get	VERB
ftr-393	310	5	the	the	DET
ftr-393	310	6	home	home	NOUN
ftr-393	310	7	certified	certify	VERB
ftr-393	310	8	.	.	PUNCT
ftr-393	311	1	notice	notice	VERB
ftr-393	311	2	2006	2006	NUM
ftr-393	311	3	-	-	SYM
ftr-393	311	4	27	27	NUM
ftr-393	311	5	,	,	PUNCT
ftr-393	311	6	2006	2006	NUM
ftr-393	311	7	-	-	SYM
ftr-393	311	8	11	11	NUM
ftr-393	311	9	i.r.b	i.r.b	NOUN
ftr-393	311	10	.	.	PUNCT
ftr-393	312	1	626	626	NUM
ftr-393	312	2	(	(	PUNCT
ftr-393	312	3	2/22/06	2/22/06	NUM
ftr-393	312	4	)	)	PUNCT
ftr-393	312	5	,	,	PUNCT
ftr-393	312	6	updated	update	VERB
ftr-393	312	7	by	by	ADP
ftr-393	312	8	announcement	announcement	NOUN
ftr-393	312	9	2006	2006	NUM
ftr-393	312	10	-	-	SYM
ftr-393	312	11	88	88	NUM
ftr-393	312	12	,	,	PUNCT
ftr-393	312	13	2006	2006	NUM
ftr-393	312	14	-	-	SYM
ftr-393	312	15	46	46	NUM
ftr-393	312	16	i.r.b	i.r.b	NOUN
ftr-393	312	17	.	.	PUNCT
ftr-393	313	1	910	910	NUM
ftr-393	313	2	(	(	PUNCT
ftr-393	313	3	10/30/06	10/30/06	NUM
ftr-393	313	4	)	)	PUNCT
ftr-393	313	5	.	.	PUNCT
ftr-393	314	1	the	the	DET
ftr-393	314	2	irs	irs	PROPN
ftr-393	314	3	has	have	AUX
ftr-393	314	4	published	publish	VERB
ftr-393	314	5	procedures	procedure	NOUN
ftr-393	314	6	that	that	PRON
ftr-393	314	7	an	an	DET
ftr-393	314	8	eligible	eligible	ADJ
ftr-393	314	9	contractor	contractor	NOUN
ftr-393	314	10	may	may	AUX
ftr-393	314	11	follow	follow	VERB
ftr-393	314	12	to	to	PART
ftr-393	314	13	certify	certify	VERB
ftr-393	314	14	that	that	SCONJ
ftr-393	314	15	a	a	DET
ftr-393	314	16	dwelling	dwelling	ADJ
ftr-393	314	17	unit	unit	NOUN
ftr-393	314	18	,	,	PUNCT
ftr-393	314	19	other	other	ADJ
ftr-393	314	20	than	than	ADP
ftr-393	314	21	a	a	DET
ftr-393	314	22	manufactured	manufacture	VERB
ftr-393	314	23	home	home	NOUN
ftr-393	314	24	,	,	PUNCT
ftr-393	314	25	is	be	AUX
ftr-393	314	26	an	an	DET
ftr-393	314	27	energy	energy	NOUN
ftr-393	314	28	efficient	efficient	ADJ
ftr-393	314	29	home	home	ADV
ftr-393	314	30	that	that	PRON
ftr-393	314	31	satisfies	satisfy	VERB
ftr-393	314	32	the	the	DET
ftr-393	314	33	requirements	requirement	NOUN
ftr-393	314	34	of	of	ADP
ftr-393	314	35	§	§	PROPN
ftr-393	314	36	45l(c)(1	45l(c)(1	NUM
ftr-393	314	37	)	)	PUNCT
ftr-393	314	38	.	.	PUNCT
ftr-393	315	1	certification	certification	NOUN
ftr-393	315	2	must	must	AUX
ftr-393	315	3	be	be	AUX
ftr-393	315	4	performed	perform	VERB
ftr-393	315	5	by	by	ADP
ftr-393	315	6	resnet	resnet	NOUN
ftr-393	315	7	or	or	CCONJ
ftr-393	315	8	an	an	DET
ftr-393	315	9	equivalent	equivalent	ADJ
ftr-393	315	10	energy	energy	NOUN
ftr-393	315	11	rating	rating	NOUN
ftr-393	315	12	network	network	NOUN
ftr-393	315	13	.	.	PUNCT
ftr-393	316	1	resnet	resnet	PROPN
ftr-393	316	2	’s	’s	PART
ftr-393	316	3	website	website	NOUN
ftr-393	316	4	is	be	AUX
ftr-393	316	5	located	locate	VERB
ftr-393	316	6	at	at	ADP
ftr-393	316	7	http://www.natresnet.org	http://www.natresnet.org	PROPN
ftr-393	316	8	.	.	PUNCT
ftr-393	317	1	b.	b.	PROPN
ftr-393	317	2	notice	notice	PROPN
ftr-393	317	3	2006	2006	NUM
ftr-393	317	4	-	-	SYM
ftr-393	317	5	28	28	NUM
ftr-393	317	6	,	,	PUNCT
ftr-393	317	7	2006	2006	NUM
ftr-393	317	8	-	-	SYM
ftr-393	317	9	11	11	NUM
ftr-393	317	10	i.r.b	i.r.b	NOUN
ftr-393	317	11	.	.	PUNCT
ftr-393	318	1	628	628	NUM
ftr-393	318	2	.	.	PUNCT
ftr-393	319	1	this	this	DET
ftr-393	319	2	notice	notice	NOUN
ftr-393	319	3	contains	contain	VERB
ftr-393	319	4	procedures	procedure	NOUN
ftr-393	319	5	that	that	PRON
ftr-393	319	6	an	an	DET
ftr-393	319	7	eligible	eligible	ADJ
ftr-393	319	8	contractor	contractor	NOUN
ftr-393	319	9	may	may	AUX
ftr-393	319	10	follow	follow	VERB
ftr-393	319	11	to	to	PART
ftr-393	319	12	certify	certify	VERB
ftr-393	319	13	that	that	SCONJ
ftr-393	319	14	a	a	DET
ftr-393	319	15	dwelling	dwelling	ADJ
ftr-393	319	16	unit	unit	NOUN
ftr-393	319	17	that	that	PRON
ftr-393	319	18	is	be	AUX
ftr-393	319	19	manufactured	manufacture	VERB
ftr-393	319	20	home	home	NOUN
ftr-393	319	21	satisfies	satisfy	VERB
ftr-393	319	22	the	the	DET
ftr-393	319	23	requirements	requirement	NOUN
ftr-393	319	24	of	of	ADP
ftr-393	319	25	§	§	PROPN
ftr-393	319	26	§	§	PROPN
ftr-393	319	27	45l(c)(2	45l(c)(2	NUM
ftr-393	319	28	)	)	PUNCT
ftr-393	319	29	and	and	CCONJ
ftr-393	319	30	(	(	PUNCT
ftr-393	319	31	3	3	NUM
ftr-393	319	32	)	)	PUNCT
ftr-393	319	33	.	.	PUNCT
ftr-393	320	1	c.	c.	NOUN
ftr-393	320	2	the	the	DET
ftr-393	320	3	tax	tax	NOUN
ftr-393	320	4	relief	relief	NOUN
ftr-393	320	5	and	and	CCONJ
ftr-393	320	6	health	health	NOUN
ftr-393	320	7	care	care	NOUN
ftr-393	320	8	act	act	NOUN
ftr-393	320	9	of	of	ADP
ftr-393	320	10	2006	2006	NUM
ftr-393	320	11	§	§	NOUN
ftr-393	320	12	205	205	NUM
ftr-393	320	13	extends	extend	VERB
ftr-393	320	14	the	the	DET
ftr-393	320	15	code	code	NOUN
ftr-393	320	16	§	§	PROPN
ftr-393	320	17	45l	45l	NOUN
ftr-393	320	18	credit	credit	NOUN
ftr-393	320	19	for	for	ADP
ftr-393	320	20	new	new	ADJ
ftr-393	320	21	energy	energy	NOUN
ftr-393	320	22	efficient	efficient	ADJ
ftr-393	320	23	homes	home	NOUN
ftr-393	320	24	to	to	ADP
ftr-393	320	25	2008	2008	NUM
ftr-393	320	26	.	.	PUNCT
ftr-393	321	1	3	3	X
ftr-393	321	2	.	.	X
ftr-393	321	3	third	third	ADJ
ftr-393	321	4	:	:	PUNCT
ftr-393	321	5	alternative	alternative	ADJ
ftr-393	321	6	motor	motor	NOUN
ftr-393	321	7	vehicle	vehicle	NOUN
ftr-393	321	8	credit	credit	NOUN
ftr-393	321	9	.	.	PUNCT
ftr-393	322	1	section	section	NOUN
ftr-393	322	2	30b	30b	NOUN
ftr-393	322	3	,	,	PUNCT
ftr-393	322	4	added	add	VERB
ftr-393	322	5	to	to	ADP
ftr-393	322	6	the	the	DET
ftr-393	322	7	code	code	NOUN
ftr-393	322	8	by	by	ADP
ftr-393	322	9	the	the	DET
ftr-393	322	10	energy	energy	NOUN
ftr-393	322	11	tax	tax	NOUN
ftr-393	322	12	incentives	incentive	NOUN
ftr-393	322	13	act	act	VERB
ftr-393	322	14	of	of	ADP
ftr-393	322	15	2005	2005	NUM
ftr-393	322	16	,	,	PUNCT
ftr-393	322	17	provides	provide	VERB
ftr-393	322	18	a	a	DET
ftr-393	322	19	credit	credit	NOUN
ftr-393	322	20	for	for	ADP
ftr-393	322	21	certain	certain	ADJ
ftr-393	322	22	“	"	PUNCT
ftr-393	322	23	alternative	alternative	ADJ
ftr-393	322	24	motor	motor	NOUN
ftr-393	322	25	vehicles	vehicle	NOUN
ftr-393	322	26	.	.	PUNCT
ftr-393	322	27	”	"	PUNCT
ftr-393	323	1	the	the	DET
ftr-393	323	2	credit	credit	NOUN
ftr-393	323	3	is	be	AUX
ftr-393	323	4	available	available	ADJ
ftr-393	323	5	in	in	ADP
ftr-393	323	6	the	the	DET
ftr-393	323	7	year	year	NOUN
ftr-393	323	8	a	a	DET
ftr-393	323	9	qualifying	qualifying	NOUN
ftr-393	323	10	vehicle	vehicle	NOUN
ftr-393	323	11	is	be	AUX
ftr-393	323	12	placed	place	VERB
ftr-393	323	13	in	in	ADP
ftr-393	323	14	service	service	NOUN
ftr-393	323	15	–	–	PUNCT
ftr-393	323	16	for	for	ADP
ftr-393	323	17	either	either	CCONJ
ftr-393	323	18	business	business	NOUN
ftr-393	323	19	or	or	CCONJ
ftr-393	323	20	personal	personal	ADJ
ftr-393	323	21	use	use	NOUN
ftr-393	323	22	–	–	PUNCT
ftr-393	323	23	by	by	ADP
ftr-393	323	24	the	the	DET
ftr-393	323	25	taxpayer	taxpayer	NOUN
ftr-393	323	26	.	.	PUNCT
ftr-393	324	1	the	the	DET
ftr-393	324	2	credit	credit	NOUN
ftr-393	324	3	is	be	AUX
ftr-393	324	4	generally	generally	ADV
ftr-393	324	5	allowed	allow	VERB
ftr-393	324	6	to	to	ADP
ftr-393	324	7	the	the	DET
ftr-393	324	8	owner	owner	NOUN
ftr-393	324	9	of	of	ADP
ftr-393	324	10	the	the	DET
ftr-393	324	11	vehicle	vehicle	NOUN
ftr-393	324	12	,	,	PUNCT
ftr-393	324	13	including	include	VERB
ftr-393	324	14	the	the	DET
ftr-393	324	15	lessor	lessor	NOUN
ftr-393	324	16	of	of	ADP
ftr-393	324	17	a	a	DET
ftr-393	324	18	vehicle	vehicle	NOUN
ftr-393	324	19	subject	subject	NOUN
ftr-393	324	20	to	to	ADP
ftr-393	324	21	a	a	DET
ftr-393	324	22	lease	lease	NOUN
ftr-393	324	23	.	.	PUNCT
ftr-393	325	1	if	if	SCONJ
ftr-393	325	2	a	a	DET
ftr-393	325	3	vehicle	vehicle	NOUN
ftr-393	325	4	is	be	AUX
ftr-393	325	5	sold	sell	VERB
ftr-393	325	6	to	to	ADP
ftr-393	325	7	a	a	DET
ftr-393	325	8	tax	tax	NOUN
ftr-393	325	9	-	-	PUNCT
ftr-393	325	10	exempt	exempt	ADJ
ftr-393	325	11	user	user	NOUN
ftr-393	325	12	,	,	PUNCT
ftr-393	325	13	the	the	DET
ftr-393	325	14	person	person	NOUN
ftr-393	325	15	who	who	PRON
ftr-393	325	16	sold	sell	VERB
ftr-393	325	17	the	the	DET
ftr-393	325	18	vehicle	vehicle	NOUN
ftr-393	325	19	to	to	ADP
ftr-393	325	20	the	the	DET
ftr-393	325	21	user	user	NOUN
ftr-393	325	22	may	may	AUX
ftr-393	325	23	claim	claim	VERB
ftr-393	325	24	the	the	DET
ftr-393	325	25	credit	credit	NOUN
ftr-393	325	26	,	,	PUNCT
ftr-393	325	27	but	but	CCONJ
ftr-393	325	28	only	only	ADV
ftr-393	325	29	if	if	SCONJ
ftr-393	325	30	the	the	DET
ftr-393	325	31	seller	seller	NOUN
ftr-393	325	32	clearly	clearly	ADV
ftr-393	325	33	discloses	disclose	VERB
ftr-393	325	34	the	the	DET
ftr-393	325	35	amount	amount	NOUN
ftr-393	325	36	of	of	ADP
ftr-393	325	37	the	the	DET
ftr-393	325	38	credit	credit	NOUN
ftr-393	325	39	to	to	ADP
ftr-393	325	40	the	the	DET
ftr-393	325	41	user	user	NOUN
ftr-393	325	42	.	.	PUNCT
ftr-393	326	1	§	§	PROPN
ftr-393	326	2	30b(h)(6	30b(h)(6	NUM
ftr-393	326	3	)	)	PUNCT
ftr-393	326	4	.	.	PUNCT
ftr-393	327	1	a	a	DET
ftr-393	327	2	taxpayer	taxpayer	NOUN
ftr-393	327	3	claiming	claim	VERB
ftr-393	327	4	the	the	DET
ftr-393	327	5	credit	credit	NOUN
ftr-393	327	6	must	must	AUX
ftr-393	327	7	reduce	reduce	VERB
ftr-393	327	8	his	his	PRON
ftr-393	327	9	basis	basis	NOUN
ftr-393	327	10	in	in	ADP
ftr-393	327	11	the	the	DET
ftr-393	327	12	vehicle	vehicle	NOUN
ftr-393	327	13	by	by	ADP
ftr-393	327	14	the	the	DET
ftr-393	327	15	amount	amount	NOUN
ftr-393	327	16	of	of	ADP
ftr-393	327	17	the	the	DET
ftr-393	327	18	credit	credit	NOUN
ftr-393	327	19	.	.	PUNCT
ftr-393	328	1	•	•	NUM
ftr-393	328	2	a	a	DET
ftr-393	328	3	new	new	ADJ
ftr-393	328	4	qualified	qualified	ADJ
ftr-393	328	5	hybrid	hybrid	ADJ
ftr-393	328	6	motor	motor	NOUN
ftr-393	328	7	vehicle	vehicle	NOUN
ftr-393	328	8	is	be	AUX
ftr-393	328	9	a	a	DET
ftr-393	328	10	vehicle	vehicle	NOUN
ftr-393	328	11	,	,	PUNCT
ftr-393	328	12	the	the	DET
ftr-393	328	13	original	original	ADJ
ftr-393	328	14	use	use	NOUN
ftr-393	328	15	of	of	ADP
ftr-393	328	16	which	which	PRON
ftr-393	328	17	commences	commence	VERB
ftr-393	328	18	with	with	ADP
ftr-393	328	19	the	the	DET
ftr-393	328	20	taxpayer	taxpayer	NOUN
ftr-393	328	21	that	that	PRON
ftr-393	328	22	uses	use	VERB
ftr-393	328	23	both	both	CCONJ
ftr-393	328	24	an	an	DET
ftr-393	328	25	internal	internal	ADJ
ftr-393	328	26	combustion	combustion	NOUN
ftr-393	328	27	engine	engine	NOUN
ftr-393	328	28	and	and	CCONJ
ftr-393	328	29	a	a	DET
ftr-393	328	30	rechargeable	rechargeable	ADJ
ftr-393	328	31	battery	battery	NOUN
ftr-393	328	32	system	system	NOUN
ftr-393	328	33	,	,	PUNCT
ftr-393	328	34	that	that	PRON
ftr-393	328	35	meets	meet	VERB
ftr-393	328	36	specified	specify	VERB
ftr-393	328	37	emission	emission	NOUN
ftr-393	328	38	standards	standard	NOUN
ftr-393	328	39	,	,	PUNCT
ftr-393	328	40	and	and	CCONJ
ftr-393	328	41	that	that	PRON
ftr-393	328	42	meets	meet	VERB
ftr-393	328	43	specified	specify	VERB
ftr-393	328	44	minimum	minimum	NOUN
ftr-393	328	45	standards	standard	NOUN
ftr-393	328	46	for	for	ADP
ftr-393	328	47	maximum	maximum	ADJ
ftr-393	328	48	available	available	ADJ
ftr-393	328	49	power	power	NOUN
ftr-393	328	50	.	.	PUNCT
ftr-393	329	1	for	for	ADP
ftr-393	329	2	cars	car	NOUN
ftr-393	329	3	and	and	CCONJ
ftr-393	329	4	light	light	NOUN
ftr-393	329	5	trucks	truck	NOUN
ftr-393	329	6	,	,	PUNCT
ftr-393	329	7	the	the	DET
ftr-393	329	8	credit	credit	NOUN
ftr-393	329	9	amount	amount	NOUN
ftr-393	329	10	is	be	AUX
ftr-393	329	11	the	the	DET
ftr-393	329	12	sum	sum	NOUN
ftr-393	329	13	of	of	ADP
ftr-393	329	14	the	the	DET
ftr-393	329	15	fuel	fuel	NOUN
ftr-393	329	16	economy	economy	NOUN
ftr-393	329	17	component	component	NOUN
ftr-393	329	18	and	and	CCONJ
ftr-393	329	19	the	the	DET
ftr-393	329	20	conservation	conservation	NOUN
ftr-393	329	21	component	component	NOUN
ftr-393	329	22	,	,	PUNCT
ftr-393	329	23	determined	determine	VERB
ftr-393	329	24	under	under	ADP
ftr-393	329	25	the	the	DET
ftr-393	329	26	same	same	ADJ
ftr-393	329	27	rules	rule	NOUN
ftr-393	329	28	applicable	applicable	ADJ
ftr-393	329	29	to	to	PART
ftr-393	329	30	leanburn	leanburn	VERB
ftr-393	329	31	vehicles	vehicle	NOUN
ftr-393	329	32	.	.	PUNCT
ftr-393	330	1	for	for	ADP
ftr-393	330	2	other	other	ADJ
ftr-393	330	3	vehicles	vehicle	NOUN
ftr-393	330	4	,	,	PUNCT
ftr-393	330	5	the	the	DET
ftr-393	330	6	credit	credit	NOUN
ftr-393	330	7	is	be	AUX
ftr-393	330	8	a	a	DET
ftr-393	330	9	percentage	percentage	NOUN
ftr-393	330	10	of	of	ADP
ftr-393	330	11	the	the	DET
ftr-393	330	12	excess	excess	NOUN
ftr-393	330	13	of	of	ADP
ftr-393	330	14	the	the	DET
ftr-393	330	15	2007	2007	NUM
ftr-393	330	16	]	]	PUNCT
ftr-393	330	17	recent	recent	ADJ
ftr-393	330	18	developments	development	NOUN
ftr-393	330	19	in	in	ADP
ftr-393	330	20	federal	federal	ADJ
ftr-393	330	21	income	income	NOUN
ftr-393	330	22	taxation	taxation	NOUN
ftr-393	330	23	451	451	NUM
ftr-393	330	24	manufacturer	manufacturer	NOUN
ftr-393	330	25	’s	’s	PART
ftr-393	330	26	suggested	suggest	VERB
ftr-393	330	27	retail	retail	ADJ
ftr-393	330	28	price	price	NOUN
ftr-393	330	29	(	(	PUNCT
ftr-393	330	30	msrp	msrp	PROPN
ftr-393	330	31	)	)	PUNCT
ftr-393	330	32	for	for	ADP
ftr-393	330	33	the	the	DET
ftr-393	330	34	vehicle	vehicle	NOUN
ftr-393	330	35	over	over	ADP
ftr-393	330	36	the	the	DET
ftr-393	330	37	msrp	msrp	NOUN
ftr-393	330	38	of	of	ADP
ftr-393	330	39	a	a	DET
ftr-393	330	40	comparable	comparable	ADJ
ftr-393	330	41	non	non	ADJ
ftr-393	330	42	-	-	ADJ
ftr-393	330	43	hybrid	hybrid	ADJ
ftr-393	330	44	vehicle–20	vehicle–20	ADJ
ftr-393	330	45	percent	percent	NOUN
ftr-393	330	46	if	if	SCONJ
ftr-393	330	47	the	the	DET
ftr-393	330	48	vehicle	vehicle	NOUN
ftr-393	330	49	achieves	achieve	VERB
ftr-393	330	50	at	at	ADP
ftr-393	330	51	least	least	ADJ
ftr-393	330	52	a	a	DET
ftr-393	330	53	20	20	NUM
ftr-393	330	54	percent	percent	NOUN
ftr-393	330	55	increase	increase	NOUN
ftr-393	330	56	in	in	ADP
ftr-393	330	57	city	city	NOUN
ftr-393	330	58	fuel	fuel	NOUN
ftr-393	330	59	economy	economy	NOUN
ftr-393	330	60	relative	relative	ADJ
ftr-393	330	61	to	to	ADP
ftr-393	330	62	a	a	DET
ftr-393	330	63	comparable	comparable	ADJ
ftr-393	330	64	non	non	ADJ
ftr-393	330	65	-	-	ADJ
ftr-393	330	66	hybrid	hybrid	ADJ
ftr-393	330	67	vehicle	vehicle	NOUN
ftr-393	330	68	,	,	PUNCT
ftr-393	330	69	30	30	NUM
ftr-393	330	70	percent	percent	NOUN
ftr-393	330	71	for	for	ADP
ftr-393	330	72	an	an	DET
ftr-393	330	73	increase	increase	NOUN
ftr-393	330	74	of	of	ADP
ftr-393	330	75	at	at	ADV
ftr-393	330	76	least	least	ADV
ftr-393	330	77	40	40	NUM
ftr-393	330	78	percent	percent	NOUN
ftr-393	330	79	,	,	PUNCT
ftr-393	330	80	and	and	CCONJ
ftr-393	330	81	40	40	NUM
ftr-393	330	82	percent	percent	NOUN
ftr-393	330	83	for	for	ADP
ftr-393	330	84	an	an	DET
ftr-393	330	85	increase	increase	NOUN
ftr-393	330	86	of	of	ADP
ftr-393	330	87	at	at	ADV
ftr-393	330	88	least	least	ADV
ftr-393	330	89	50	50	NUM
ftr-393	330	90	percent	percent	NOUN
ftr-393	330	91	.	.	PUNCT
ftr-393	331	1	section	section	NOUN
ftr-393	331	2	30b(d	30b(d	PROPN
ftr-393	331	3	)	)	PUNCT
ftr-393	331	4	is	be	AUX
ftr-393	331	5	effective	effective	ADJ
ftr-393	331	6	for	for	ADP
ftr-393	331	7	property	property	NOUN
ftr-393	331	8	placed	place	VERB
ftr-393	331	9	in	in	ADP
ftr-393	331	10	service	service	NOUN
ftr-393	331	11	after	after	ADP
ftr-393	331	12	12/31/05	12/31/05	PROPN
ftr-393	331	13	and	and	CCONJ
ftr-393	331	14	generally	generally	ADV
ftr-393	331	15	before	before	ADP
ftr-393	331	16	1/01/10	1/01/10	NUM
ftr-393	331	17	.	.	PUNCT
ftr-393	332	1	hybrid	hybrid	ADJ
ftr-393	332	2	vehicles	vehicle	NOUN
ftr-393	332	3	are	be	AUX
ftr-393	332	4	the	the	DET
ftr-393	332	5	only	only	ADJ
ftr-393	332	6	green	green	ADJ
ftr-393	332	7	vehicles	vehicle	NOUN
ftr-393	332	8	currently	currently	ADV
ftr-393	332	9	being	be	AUX
ftr-393	332	10	mass	mass	ADJ
ftr-393	332	11	produced.1	produced.1	PROPN
ftr-393	332	12	the	the	DET
ftr-393	332	13	new	new	ADJ
ftr-393	332	14	hybrid	hybrid	ADJ
ftr-393	332	15	motor	motor	NOUN
ftr-393	332	16	vehicle	vehicle	NOUN
ftr-393	332	17	credit	credit	NOUN
ftr-393	332	18	applies	apply	VERB
ftr-393	332	19	,	,	PUNCT
ftr-393	332	20	in	in	ADP
ftr-393	332	21	differing	differ	VERB
ftr-393	332	22	amounts	amount	NOUN
ftr-393	332	23	,	,	PUNCT
ftr-393	332	24	to	to	ADP
ftr-393	332	25	passenger	passenger	NOUN
ftr-393	332	26	automobiles	automobile	NOUN
ftr-393	332	27	and	and	CCONJ
ftr-393	332	28	light	light	ADJ
ftr-393	332	29	trucks	truck	NOUN
ftr-393	332	30	,	,	PUNCT
ftr-393	332	31	and	and	CCONJ
ftr-393	332	32	other	other	ADJ
ftr-393	332	33	hybrid	hybrid	ADJ
ftr-393	332	34	motor	motor	NOUN
ftr-393	332	35	vehicles	vehicle	NOUN
ftr-393	332	36	.	.	PUNCT
ftr-393	333	1	a.	a.	NOUN
ftr-393	333	2	irs	irs	PROPN
ftr-393	333	3	releases	release	VERB
ftr-393	333	4	notice	notice	VERB
ftr-393	333	5	2006	2006	NUM
ftr-393	333	6	-	-	SYM
ftr-393	333	7	9	9	NUM
ftr-393	333	8	providing	provide	VERB
ftr-393	333	9	guidance	guidance	NOUN
ftr-393	333	10	on	on	ADP
ftr-393	333	11	the	the	DET
ftr-393	333	12	qualified	qualified	ADJ
ftr-393	333	13	hybrid	hybrid	ADJ
ftr-393	333	14	tax	tax	NOUN
ftr-393	333	15	credit	credit	NOUN
ftr-393	333	16	.	.	PUNCT
ftr-393	334	1	notice	notice	VERB
ftr-393	334	2	2006	2006	NUM
ftr-393	334	3	-	-	SYM
ftr-393	334	4	9	9	NUM
ftr-393	334	5	,	,	PUNCT
ftr-393	334	6	2006	2006	NUM
ftr-393	334	7	-	-	SYM
ftr-393	334	8	6	6	NUM
ftr-393	334	9	i.r.b	i.r.b	NOUN
ftr-393	334	10	.	.	PUNCT
ftr-393	335	1	413	413	NUM
ftr-393	335	2	(	(	PUNCT
ftr-393	335	3	1/13/06	1/13/06	NUM
ftr-393	335	4	)	)	PUNCT
ftr-393	335	5	.	.	PUNCT
ftr-393	336	1	this	this	DET
ftr-393	336	2	notice	notice	NOUN
ftr-393	336	3	sets	set	VERB
ftr-393	336	4	forth	forth	ADP
ftr-393	336	5	interim	interim	ADJ
ftr-393	336	6	guidance	guidance	NOUN
ftr-393	336	7	,	,	PUNCT
ftr-393	336	8	pending	pende	VERB
ftr-393	336	9	the	the	DET
ftr-393	336	10	issuance	issuance	NOUN
ftr-393	336	11	of	of	ADP
ftr-393	336	12	regulations	regulation	NOUN
ftr-393	336	13	,	,	PUNCT
ftr-393	336	14	relating	relate	VERB
ftr-393	336	15	to	to	ADP
ftr-393	336	16	the	the	DET
ftr-393	336	17	new	new	ADJ
ftr-393	336	18	advanced	advanced	ADJ
ftr-393	336	19	lean	lean	ADJ
ftr-393	336	20	-	-	PUNCT
ftr-393	336	21	burn	burn	NOUN
ftr-393	336	22	technology	technology	NOUN
ftr-393	336	23	motor	motor	NOUN
ftr-393	336	24	vehicle	vehicle	NOUN
ftr-393	336	25	credit	credit	NOUN
ftr-393	336	26	under	under	ADP
ftr-393	336	27	§	§	PROPN
ftr-393	336	28	30b(a)(2	30b(a)(2	NUM
ftr-393	336	29	)	)	PUNCT
ftr-393	336	30	and	and	CCONJ
ftr-393	336	31	(	(	PUNCT
ftr-393	336	32	c	c	NOUN
ftr-393	336	33	)	)	PUNCT
ftr-393	336	34	of	of	ADP
ftr-393	336	35	the	the	DET
ftr-393	336	36	internal	internal	PROPN
ftr-393	336	37	revenue	revenue	NOUN
ftr-393	336	38	code	code	NOUN
ftr-393	336	39	and	and	CCONJ
ftr-393	336	40	the	the	DET
ftr-393	336	41	new	new	ADJ
ftr-393	336	42	qualified	qualified	ADJ
ftr-393	336	43	hybrid	hybrid	ADJ
ftr-393	336	44	motor	motor	NOUN
ftr-393	336	45	vehicle	vehicle	NOUN
ftr-393	336	46	credit	credit	NOUN
ftr-393	336	47	under	under	ADP
ftr-393	336	48	§	§	PROPN
ftr-393	336	49	30b(a)(3	30b(a)(3	NUM
ftr-393	336	50	)	)	PUNCT
ftr-393	336	51	and	and	CCONJ
ftr-393	336	52	(	(	PUNCT
ftr-393	336	53	d	d	NOUN
ftr-393	336	54	)	)	PUNCT
ftr-393	336	55	.	.	PUNCT
ftr-393	337	1	b.	b.	PROPN
ftr-393	337	2	ir-2006	ir-2006	PROPN
ftr-393	337	3	-	-	PUNCT
ftr-393	337	4	56	56	NUM
ftr-393	337	5	(	(	PUNCT
ftr-393	337	6	4/7/06	4/7/06	NOUN
ftr-393	337	7	)	)	PUNCT
ftr-393	337	8	.	.	PUNCT
ftr-393	338	1	the	the	DET
ftr-393	338	2	irs	irs	PROPN
ftr-393	338	3	acknowledges	acknowledge	VERB
ftr-393	338	4	the	the	DET
ftr-393	338	5	certification	certification	NOUN
ftr-393	338	6	by	by	ADP
ftr-393	338	7	ford	ford	NOUN
ftr-393	338	8	of	of	ADP
ftr-393	338	9	certain	certain	ADJ
ftr-393	338	10	models	model	NOUN
ftr-393	338	11	of	of	ADP
ftr-393	338	12	the	the	DET
ftr-393	338	13	ford	ford	NOUN
ftr-393	338	14	escape	escape	NOUN
ftr-393	338	15	and	and	CCONJ
ftr-393	338	16	mercury	mercury	NOUN
ftr-393	338	17	mariner	mariner	NOUN
ftr-393	338	18	hybrids	hybrid	NOUN
ftr-393	338	19	for	for	ADP
ftr-393	338	20	credit	credit	NOUN
ftr-393	338	21	amounts	amount	NOUN
ftr-393	338	22	between	between	ADP
ftr-393	338	23	$	$	SYM
ftr-393	338	24	1,950	1,950	NUM
ftr-393	338	25	and	and	CCONJ
ftr-393	338	26	$	$	SYM
ftr-393	338	27	2,600	2,600	NUM
ftr-393	338	28	.	.	PUNCT
ftr-393	339	1	c.	c.	PROPN
ftr-393	339	2	ir-2006	ir-2006	PROPN
ftr-393	339	3	-	-	PUNCT
ftr-393	339	4	57	57	NUM
ftr-393	339	5	(	(	PUNCT
ftr-393	339	6	4/7/06	4/7/06	NOUN
ftr-393	339	7	)	)	PUNCT
ftr-393	339	8	.	.	PUNCT
ftr-393	340	1	the	the	DET
ftr-393	340	2	irs	irs	PROPN
ftr-393	340	3	acknowledges	acknowledge	VERB
ftr-393	340	4	the	the	DET
ftr-393	340	5	certification	certification	NOUN
ftr-393	340	6	by	by	ADP
ftr-393	340	7	toyota	toyota	PROPN
ftr-393	340	8	of	of	ADP
ftr-393	340	9	certain	certain	ADJ
ftr-393	340	10	models	model	NOUN
ftr-393	340	11	of	of	ADP
ftr-393	340	12	the	the	DET
ftr-393	340	13	toyota	toyota	PROPN
ftr-393	340	14	prius	prius	NOUN
ftr-393	340	15	,	,	PUNCT
ftr-393	340	16	the	the	DET
ftr-393	340	17	toyota	toyota	PROPN
ftr-393	340	18	highlander	highlander	NOUN
ftr-393	340	19	,	,	PUNCT
ftr-393	340	20	and	and	CCONJ
ftr-393	340	21	the	the	DET
ftr-393	340	22	lexus	lexus	PROPN
ftr-393	340	23	rx400h	rx400h	PROPN
ftr-393	340	24	for	for	ADP
ftr-393	340	25	credit	credit	NOUN
ftr-393	340	26	amounts	amount	NOUN
ftr-393	340	27	between	between	ADP
ftr-393	340	28	$	$	SYM
ftr-393	340	29	2,200	2,200	NUM
ftr-393	340	30	and	and	CCONJ
ftr-393	340	31	$	$	SYM
ftr-393	340	32	3,150	3,150	NUM
ftr-393	340	33	.	.	PUNCT
ftr-393	341	1	d.	d.	PROPN
ftr-393	341	2	let	let	VERB
ftr-393	341	3	no	no	DET
ftr-393	341	4	good	good	ADJ
ftr-393	341	5	deed	deed	NOUN
ftr-393	341	6	go	go	VERB
ftr-393	341	7	unpunished	unpunished	ADJ
ftr-393	341	8	.	.	PUNCT
ftr-393	342	1	ir2006	ir2006	PROPN
ftr-393	342	2	-	-	PUNCT
ftr-393	342	3	112	112	NUM
ftr-393	342	4	(	(	PUNCT
ftr-393	342	5	7/13/06	7/13/06	NOUN
ftr-393	342	6	)	)	PUNCT
ftr-393	342	7	.	.	PUNCT
ftr-393	343	1	employer	employer	NOUN
ftr-393	343	2	incentives	incentive	VERB
ftr-393	343	3	in	in	ADP
ftr-393	343	4	the	the	DET
ftr-393	343	5	form	form	NOUN
ftr-393	343	6	of	of	ADP
ftr-393	343	7	cash	cash	NOUN
ftr-393	343	8	rebates	rebate	NOUN
ftr-393	343	9	to	to	ADP
ftr-393	343	10	employees	employee	NOUN
ftr-393	343	11	who	who	PRON
ftr-393	343	12	purchase	purchase	VERB
ftr-393	343	13	environmentally	environmentally	ADV
ftr-393	343	14	friendly	friendly	ADJ
ftr-393	343	15	hybrid	hybrid	ADJ
ftr-393	343	16	vehicles	vehicle	NOUN
ftr-393	343	17	are	be	AUX
ftr-393	343	18	to	to	PART
ftr-393	343	19	be	be	AUX
ftr-393	343	20	included	include	VERB
ftr-393	343	21	in	in	ADP
ftr-393	343	22	the	the	DET
ftr-393	343	23	employees	employee	NOUN
ftr-393	343	24	’	’	PART
ftr-393	343	25	income	income	NOUN
ftr-393	343	26	as	as	ADP
ftr-393	343	27	compensation	compensation	NOUN
ftr-393	343	28	.	.	PUNCT
ftr-393	344	1	4	4	X
ftr-393	344	2	.	.	X
ftr-393	344	3	fourth	fourth	ADJ
ftr-393	344	4	:	:	PUNCT
ftr-393	344	5	nonbusiness	nonbusiness	NOUN
ftr-393	344	6	energy	energy	NOUN
ftr-393	344	7	property	property	NOUN
ftr-393	344	8	credit	credit	NOUN
ftr-393	344	9	.	.	PUNCT
ftr-393	345	1	certification	certification	NOUN
ftr-393	345	2	is	be	AUX
ftr-393	345	3	obtained	obtain	VERB
ftr-393	345	4	by	by	ADP
ftr-393	345	5	the	the	DET
ftr-393	345	6	manufacturer	manufacturer	NOUN
ftr-393	345	7	.	.	PUNCT
ftr-393	346	1	section	section	NOUN
ftr-393	346	2	25c	25c	NOUN
ftr-393	346	3	,	,	PUNCT
ftr-393	346	4	added	add	VERB
ftr-393	346	5	to	to	ADP
ftr-393	346	6	the	the	DET
ftr-393	346	7	code	code	NOUN
ftr-393	346	8	by	by	ADP
ftr-393	346	9	the	the	DET
ftr-393	346	10	energy	energy	NOUN
ftr-393	346	11	tax	tax	NOUN
ftr-393	346	12	incentives	incentive	NOUN
ftr-393	346	13	act	act	VERB
ftr-393	346	14	of	of	ADP
ftr-393	346	15	2005	2005	NUM
ftr-393	346	16	,	,	PUNCT
ftr-393	346	17	provides	provide	VERB
ftr-393	346	18	a	a	DET
ftr-393	346	19	nonrefundable	nonrefundable	ADJ
ftr-393	346	20	credit	credit	NOUN
ftr-393	346	21	for	for	ADP
ftr-393	346	22	certain	certain	ADJ
ftr-393	346	23	expenditures	expenditure	NOUN
ftr-393	346	24	to	to	PART
ftr-393	346	25	improve	improve	VERB
ftr-393	346	26	the	the	DET
ftr-393	346	27	energy	energy	NOUN
ftr-393	346	28	efficiency	efficiency	NOUN
ftr-393	346	29	of	of	ADP
ftr-393	346	30	a	a	DET
ftr-393	346	31	taxpayer	taxpayer	NOUN
ftr-393	346	32	’s	’s	PART
ftr-393	346	33	principal	principal	ADJ
ftr-393	346	34	residence	residence	NOUN
ftr-393	346	35	.	.	PUNCT
ftr-393	347	1	in	in	ADP
ftr-393	347	2	the	the	DET
ftr-393	347	3	case	case	NOUN
ftr-393	347	4	of	of	ADP
ftr-393	347	5	“	"	PUNCT
ftr-393	347	6	qualified	qualified	ADJ
ftr-393	347	7	energy	energy	NOUN
ftr-393	347	8	efficiency	efficiency	NOUN
ftr-393	347	9	improvements	improvement	NOUN
ftr-393	347	10	”	"	PUNCT
ftr-393	347	11	(	(	PUNCT
ftr-393	347	12	qeeis	qeeis	NOUN
ftr-393	347	13	)	)	PUNCT
ftr-393	347	14	,	,	PUNCT
ftr-393	347	15	the	the	DET
ftr-393	347	16	credit	credit	NOUN
ftr-393	347	17	equals	equal	VERB
ftr-393	347	18	10	10	NUM
ftr-393	347	19	percent	percent	NOUN
ftr-393	347	20	of	of	ADP
ftr-393	347	21	the	the	DET
ftr-393	347	22	cost	cost	NOUN
ftr-393	347	23	of	of	ADP
ftr-393	347	24	the	the	DET
ftr-393	347	25	improvements	improvement	NOUN
ftr-393	347	26	.	.	PUNCT
ftr-393	348	1	a	a	DET
ftr-393	348	2	qeei	qeei	NOUN
ftr-393	348	3	is	be	AUX
ftr-393	348	4	any	any	DET
ftr-393	348	5	energy	energy	NOUN
ftr-393	348	6	-	-	PUNCT
ftr-393	348	7	efficient	efficient	ADJ
ftr-393	348	8	building	building	NOUN
ftr-393	348	9	component	component	NOUN
ftr-393	348	10	(	(	PUNCT
ftr-393	348	11	i.e.	i.e.	X
ftr-393	348	12	,	,	PUNCT
ftr-393	348	13	insulation	insulation	NOUN
ftr-393	348	14	,	,	PUNCT
ftr-393	348	15	exterior	exterior	ADJ
ftr-393	348	16	windows	window	NOUN
ftr-393	348	17	and	and	CCONJ
ftr-393	348	18	doors	door	NOUN
ftr-393	348	19	,	,	PUNCT
ftr-393	348	20	and	and	CCONJ
ftr-393	348	21	certain	certain	ADJ
ftr-393	348	22	coated	coated	ADJ
ftr-393	348	23	metal	metal	NOUN
ftr-393	348	24	roofs	roof	NOUN
ftr-393	348	25	)	)	PUNCT
ftr-393	348	26	satisfying	satisfy	VERB
ftr-393	348	27	criteria	criterion	NOUN
ftr-393	348	28	established	establish	VERB
ftr-393	348	29	by	by	ADP
ftr-393	348	30	the	the	DET
ftr-393	348	31	2000	2000	NUM
ftr-393	348	32	international	international	ADJ
ftr-393	348	33	energy	energy	NOUN
ftr-393	348	34	conservation	conservation	NOUN
ftr-393	348	35	code	code	NOUN
ftr-393	348	36	,	,	PUNCT
ftr-393	348	37	if	if	SCONJ
ftr-393	348	38	the	the	DET
ftr-393	348	39	original	original	ADJ
ftr-393	348	40	use	use	NOUN
ftr-393	348	41	of	of	ADP
ftr-393	348	42	the	the	DET
ftr-393	348	43	component	component	NOUN
ftr-393	348	44	commences	commence	VERB
ftr-393	348	45	with	with	ADP
ftr-393	348	46	the	the	DET
ftr-393	348	47	taxpayer	taxpayer	NOUN
ftr-393	348	48	and	and	CCONJ
ftr-393	348	49	the	the	DET
ftr-393	348	50	component	component	NOUN
ftr-393	348	51	is	be	AUX
ftr-393	348	52	expected	expect	VERB
ftr-393	348	53	to	to	PART
ftr-393	348	54	remain	remain	VERB
ftr-393	348	55	in	in	ADP
ftr-393	348	56	use	use	NOUN
ftr-393	348	57	for	for	ADP
ftr-393	348	58	at	at	ADV
ftr-393	348	59	least	least	ADV
ftr-393	348	60	five	five	NUM
ftr-393	348	61	years	year	NOUN
ftr-393	348	62	.	.	PUNCT
ftr-393	349	1	the	the	DET
ftr-393	349	2	other	other	ADJ
ftr-393	349	3	1	1	NUM
ftr-393	349	4	.	.	PUNCT
ftr-393	350	1	but	but	CCONJ
ftr-393	350	2	see	see	VERB
ftr-393	350	3	manufacturers	manufacturer	NOUN
ftr-393	350	4	’	’	PART
ftr-393	350	5	web	web	NOUN
ftr-393	350	6	sites	site	NOUN
ftr-393	350	7	for	for	ADP
ftr-393	350	8	other	other	ADJ
ftr-393	350	9	available	available	ADJ
ftr-393	350	10	colors	color	NOUN
ftr-393	350	11	.	.	PUNCT
ftr-393	351	1	452	452	NUM
ftr-393	351	2	florida	florida	PROPN
ftr-393	351	3	tax	tax	NOUN
ftr-393	351	4	review	review	NOUN
ftr-393	351	5	[	[	X
ftr-393	351	6	vol	vol	NOUN
ftr-393	351	7	.	.	PUNCT
ftr-393	351	8	8	8	NUM
ftr-393	351	9	:	:	PUNCT
ftr-393	351	10	si	si	PROPN
ftr-393	351	11	category	category	NOUN
ftr-393	351	12	of	of	ADP
ftr-393	351	13	credit	credit	NOUN
ftr-393	351	14	-	-	PUNCT
ftr-393	351	15	eligible	eligible	ADJ
ftr-393	351	16	costs	cost	NOUN
ftr-393	351	17	is	be	AUX
ftr-393	351	18	“	"	PUNCT
ftr-393	351	19	residential	residential	ADJ
ftr-393	351	20	energy	energy	NOUN
ftr-393	351	21	property	property	NOUN
ftr-393	351	22	expenditures	expenditure	NOUN
ftr-393	351	23	”	"	PUNCT
ftr-393	351	24	(	(	PUNCT
ftr-393	351	25	repes	repe	NOUN
ftr-393	351	26	)	)	PUNCT
ftr-393	351	27	.	.	PUNCT
ftr-393	352	1	repes	repe	NOUN
ftr-393	352	2	are	be	AUX
ftr-393	352	3	expenditures	expenditure	NOUN
ftr-393	352	4	for	for	ADP
ftr-393	352	5	the	the	DET
ftr-393	352	6	following	follow	VERB
ftr-393	352	7	types	type	NOUN
ftr-393	352	8	of	of	ADP
ftr-393	352	9	property	property	NOUN
ftr-393	352	10	,	,	PUNCT
ftr-393	352	11	if	if	SCONJ
ftr-393	352	12	they	they	PRON
ftr-393	352	13	are	be	AUX
ftr-393	352	14	installed	instal	VERB
ftr-393	352	15	in	in	ADP
ftr-393	352	16	the	the	DET
ftr-393	352	17	taxpayer	taxpayer	NOUN
ftr-393	352	18	’s	’s	PART
ftr-393	352	19	principal	principal	ADJ
ftr-393	352	20	residence	residence	NOUN
ftr-393	352	21	and	and	CCONJ
ftr-393	352	22	satisfy	satisfy	VERB
ftr-393	352	23	energy	energy	NOUN
ftr-393	352	24	efficiency	efficiency	NOUN
ftr-393	352	25	standards	standard	NOUN
ftr-393	352	26	to	to	PART
ftr-393	352	27	be	be	AUX
ftr-393	352	28	promulgated	promulgate	VERB
ftr-393	352	29	by	by	ADP
ftr-393	352	30	the	the	DET
ftr-393	352	31	secretary	secretary	PROPN
ftr-393	352	32	of	of	ADP
ftr-393	352	33	the	the	DET
ftr-393	352	34	treasury	treasury	PROPN
ftr-393	352	35	pursuant	pursuant	ADV
ftr-393	352	36	to	to	ADP
ftr-393	352	37	detailed	detailed	ADJ
ftr-393	352	38	statutory	statutory	ADJ
ftr-393	352	39	instructions	instruction	NOUN
ftr-393	352	40	:	:	PUNCT
ftr-393	352	41	(	(	PUNCT
ftr-393	352	42	1	1	X
ftr-393	352	43	)	)	PUNCT
ftr-393	352	44	main	main	ADJ
ftr-393	352	45	air	air	NOUN
ftr-393	352	46	circulating	circulate	VERB
ftr-393	352	47	fans	fan	NOUN
ftr-393	352	48	,	,	PUNCT
ftr-393	352	49	(	(	PUNCT
ftr-393	352	50	2	2	NUM
ftr-393	352	51	)	)	PUNCT
ftr-393	352	52	natural	natural	ADJ
ftr-393	352	53	gas	gas	NOUN
ftr-393	352	54	,	,	PUNCT
ftr-393	352	55	propane	propane	NOUN
ftr-393	352	56	or	or	CCONJ
ftr-393	352	57	oil	oil	NOUN
ftr-393	352	58	furnace	furnace	NOUN
ftr-393	352	59	or	or	CCONJ
ftr-393	352	60	hot	hot	ADJ
ftr-393	352	61	water	water	NOUN
ftr-393	352	62	boilers	boiler	NOUN
ftr-393	352	63	,	,	PUNCT
ftr-393	352	64	and	and	CCONJ
ftr-393	352	65	(	(	PUNCT
ftr-393	352	66	3	3	X
ftr-393	352	67	)	)	PUNCT
ftr-393	352	68	“	"	PUNCT
ftr-393	352	69	energyefficient	energyefficient	NOUN
ftr-393	352	70	building	building	NOUN
ftr-393	352	71	properties	property	NOUN
ftr-393	352	72	”	"	PUNCT
ftr-393	352	73	(	(	PUNCT
ftr-393	352	74	electric	electric	ADJ
ftr-393	352	75	heat	heat	NOUN
ftr-393	352	76	pump	pump	NOUN
ftr-393	352	77	water	water	NOUN
ftr-393	352	78	heaters	heater	NOUN
ftr-393	352	79	,	,	PUNCT
ftr-393	352	80	electric	electric	ADJ
ftr-393	352	81	heat	heat	NOUN
ftr-393	352	82	pumps	pump	NOUN
ftr-393	352	83	,	,	PUNCT
ftr-393	352	84	geothermal	geothermal	ADJ
ftr-393	352	85	heat	heat	NOUN
ftr-393	352	86	pumps	pump	NOUN
ftr-393	352	87	,	,	PUNCT
ftr-393	352	88	central	central	ADJ
ftr-393	352	89	air	air	NOUN
ftr-393	352	90	conditioners	conditioner	NOUN
ftr-393	352	91	,	,	PUNCT
ftr-393	352	92	and	and	CCONJ
ftr-393	352	93	water	water	NOUN
ftr-393	352	94	heaters	heater	NOUN
ftr-393	352	95	using	use	VERB
ftr-393	352	96	natural	natural	ADJ
ftr-393	352	97	gas	gas	NOUN
ftr-393	352	98	,	,	PUNCT
ftr-393	352	99	propane	propane	NOUN
ftr-393	352	100	,	,	PUNCT
ftr-393	352	101	or	or	CCONJ
ftr-393	352	102	oil	oil	NOUN
ftr-393	352	103	)	)	PUNCT
ftr-393	352	104	.	.	PUNCT
ftr-393	353	1	for	for	ADP
ftr-393	353	2	repes	repe	NOUN
ftr-393	353	3	the	the	DET
ftr-393	353	4	credit	credit	NOUN
ftr-393	353	5	amount	amount	NOUN
ftr-393	353	6	is	be	AUX
ftr-393	353	7	established	establish	VERB
ftr-393	353	8	by	by	ADP
ftr-393	353	9	schedule	schedule	NOUN
ftr-393	353	10	:	:	PUNCT
ftr-393	353	11	the	the	DET
ftr-393	353	12	first	first	ADJ
ftr-393	353	13	$	$	SYM
ftr-393	353	14	50	50	NUM
ftr-393	353	15	of	of	ADP
ftr-393	353	16	the	the	DET
ftr-393	353	17	cost	cost	NOUN
ftr-393	353	18	of	of	ADP
ftr-393	353	19	a	a	DET
ftr-393	353	20	main	main	ADJ
ftr-393	353	21	air	air	NOUN
ftr-393	353	22	circulating	circulate	VERB
ftr-393	353	23	fan	fan	NOUN
ftr-393	353	24	,	,	PUNCT
ftr-393	353	25	the	the	DET
ftr-393	353	26	first	first	ADJ
ftr-393	353	27	$	$	SYM
ftr-393	353	28	150	150	NUM
ftr-393	353	29	of	of	ADP
ftr-393	353	30	the	the	DET
ftr-393	353	31	cost	cost	NOUN
ftr-393	353	32	of	of	ADP
ftr-393	353	33	a	a	DET
ftr-393	353	34	natural	natural	ADJ
ftr-393	353	35	gas	gas	NOUN
ftr-393	353	36	,	,	PUNCT
ftr-393	353	37	propane	propane	NOUN
ftr-393	353	38	,	,	PUNCT
ftr-393	353	39	or	or	CCONJ
ftr-393	353	40	oil	oil	NOUN
ftr-393	353	41	furnace	furnace	NOUN
ftr-393	353	42	or	or	CCONJ
ftr-393	353	43	hot	hot	ADJ
ftr-393	353	44	water	water	NOUN
ftr-393	353	45	boiler	boiler	NOUN
ftr-393	353	46	,	,	PUNCT
ftr-393	353	47	and	and	CCONJ
ftr-393	353	48	the	the	DET
ftr-393	353	49	first	first	ADJ
ftr-393	353	50	$	$	SYM
ftr-393	353	51	300	300	NUM
ftr-393	353	52	of	of	ADP
ftr-393	353	53	the	the	DET
ftr-393	353	54	cost	cost	NOUN
ftr-393	353	55	of	of	ADP
ftr-393	353	56	any	any	DET
ftr-393	353	57	item	item	NOUN
ftr-393	353	58	of	of	ADP
ftr-393	353	59	energy	energy	NOUN
ftr-393	353	60	-	-	PUNCT
ftr-393	353	61	efficient	efficient	ADJ
ftr-393	353	62	building	building	NOUN
ftr-393	353	63	property	property	NOUN
ftr-393	353	64	.	.	PUNCT
ftr-393	354	1	there	there	PRON
ftr-393	354	2	is	be	VERB
ftr-393	354	3	a	a	DET
ftr-393	354	4	lifetime	lifetime	NOUN
ftr-393	354	5	limit	limit	NOUN
ftr-393	354	6	of	of	ADP
ftr-393	354	7	$	$	SYM
ftr-393	354	8	500	500	NUM
ftr-393	354	9	on	on	ADP
ftr-393	354	10	the	the	DET
ftr-393	354	11	aggregate	aggregate	ADJ
ftr-393	354	12	credits	credit	NOUN
ftr-393	354	13	a	a	DET
ftr-393	354	14	taxpayer	taxpayer	NOUN
ftr-393	354	15	may	may	AUX
ftr-393	354	16	claim	claim	VERB
ftr-393	354	17	under	under	ADP
ftr-393	354	18	§	§	PROPN
ftr-393	354	19	25c	25c	NOUN
ftr-393	354	20	,	,	PUNCT
ftr-393	354	21	of	of	ADP
ftr-393	354	22	which	which	PRON
ftr-393	354	23	no	no	ADV
ftr-393	354	24	more	more	ADJ
ftr-393	354	25	than	than	ADP
ftr-393	354	26	$	$	SYM
ftr-393	354	27	200	200	NUM
ftr-393	354	28	may	may	AUX
ftr-393	354	29	be	be	AUX
ftr-393	354	30	based	base	VERB
ftr-393	354	31	on	on	ADP
ftr-393	354	32	expenditures	expenditure	NOUN
ftr-393	354	33	for	for	ADP
ftr-393	354	34	windows	window	NOUN
ftr-393	354	35	.	.	PUNCT
ftr-393	355	1	the	the	DET
ftr-393	355	2	credit	credit	NOUN
ftr-393	355	3	is	be	AUX
ftr-393	355	4	available	available	ADJ
ftr-393	355	5	only	only	ADV
ftr-393	355	6	for	for	ADP
ftr-393	355	7	property	property	NOUN
ftr-393	355	8	placed	place	VERB
ftr-393	355	9	in	in	ADP
ftr-393	355	10	service	service	NOUN
ftr-393	355	11	in	in	ADP
ftr-393	355	12	2006	2006	NUM
ftr-393	355	13	or	or	CCONJ
ftr-393	355	14	2007	2007	NUM
ftr-393	355	15	.	.	PUNCT
ftr-393	356	1	a.	a.	NOUN
ftr-393	356	2	certification	certification	NOUN
ftr-393	356	3	to	to	PART
ftr-393	356	4	be	be	AUX
ftr-393	356	5	obtained	obtain	VERB
ftr-393	356	6	from	from	ADP
ftr-393	356	7	manufacturer	manufacturer	NOUN
ftr-393	356	8	.	.	PUNCT
ftr-393	357	1	notice	notice	VERB
ftr-393	357	2	2006	2006	NUM
ftr-393	357	3	-	-	SYM
ftr-393	357	4	26	26	NUM
ftr-393	357	5	,	,	PUNCT
ftr-393	357	6	2006	2006	NUM
ftr-393	357	7	-	-	SYM
ftr-393	357	8	11	11	NUM
ftr-393	357	9	i.r.b	i.r.b	NOUN
ftr-393	357	10	.	.	PUNCT
ftr-393	358	1	622	622	NUM
ftr-393	358	2	(	(	PUNCT
ftr-393	358	3	2/22/06	2/22/06	NUM
ftr-393	358	4	)	)	PUNCT
ftr-393	358	5	.	.	PUNCT
ftr-393	359	1	pending	pende	VERB
ftr-393	359	2	the	the	DET
ftr-393	359	3	issuance	issuance	NOUN
ftr-393	359	4	of	of	ADP
ftr-393	359	5	regulations	regulation	NOUN
ftr-393	359	6	,	,	PUNCT
ftr-393	359	7	this	this	DET
ftr-393	359	8	notice	notice	NOUN
ftr-393	359	9	provides	provide	VERB
ftr-393	359	10	procedures	procedure	NOUN
ftr-393	359	11	that	that	SCONJ
ftr-393	359	12	manufacturers	manufacturer	NOUN
ftr-393	359	13	may	may	AUX
ftr-393	359	14	follow	follow	VERB
ftr-393	359	15	to	to	PART
ftr-393	359	16	certify	certify	VERB
ftr-393	359	17	property	property	NOUN
ftr-393	359	18	as	as	ADP
ftr-393	359	19	either	either	CCONJ
ftr-393	359	20	an	an	DET
ftr-393	359	21	“	"	PUNCT
ftr-393	359	22	eligible	eligible	ADJ
ftr-393	359	23	building	building	NOUN
ftr-393	359	24	envelope	envelope	NOUN
ftr-393	359	25	component	component	NOUN
ftr-393	359	26	”	"	PUNCT
ftr-393	359	27	or	or	CCONJ
ftr-393	359	28	“	"	PUNCT
ftr-393	359	29	qualified	qualified	ADJ
ftr-393	359	30	energy	energy	NOUN
ftr-393	359	31	property	property	NOUN
ftr-393	359	32	.	.	PUNCT
ftr-393	359	33	”	"	PUNCT
ftr-393	360	1	it	it	PRON
ftr-393	360	2	also	also	ADV
ftr-393	360	3	provides	provide	VERB
ftr-393	360	4	guidance	guidance	NOUN
ftr-393	360	5	regarding	regard	VERB
ftr-393	360	6	the	the	DET
ftr-393	360	7	conditions	condition	NOUN
ftr-393	360	8	under	under	ADP
ftr-393	360	9	which	which	PRON
ftr-393	360	10	taxpayers	taxpayer	NOUN
ftr-393	360	11	seeking	seek	VERB
ftr-393	360	12	to	to	PART
ftr-393	360	13	claim	claim	VERB
ftr-393	360	14	the	the	DET
ftr-393	360	15	§	§	PROPN
ftr-393	360	16	25c	25c	NOUN
ftr-393	360	17	credit	credit	NOUN
ftr-393	360	18	may	may	AUX
ftr-393	360	19	rely	rely	VERB
ftr-393	360	20	on	on	ADP
ftr-393	360	21	a	a	DET
ftr-393	360	22	manufacturer	manufacturer	NOUN
ftr-393	360	23	’s	’s	PART
ftr-393	360	24	certification	certification	NOUN
ftr-393	360	25	(	(	PUNCT
ftr-393	360	26	or	or	CCONJ
ftr-393	360	27	,	,	PUNCT
ftr-393	360	28	in	in	ADP
ftr-393	360	29	the	the	DET
ftr-393	360	30	case	case	NOUN
ftr-393	360	31	of	of	ADP
ftr-393	360	32	certain	certain	ADJ
ftr-393	360	33	windows	window	NOUN
ftr-393	360	34	,	,	PUNCT
ftr-393	360	35	an	an	DET
ftr-393	360	36	“	"	PUNCT
ftr-393	360	37	energy	energy	NOUN
ftr-393	360	38	star	star	NOUN
ftr-393	360	39	”	"	PUNCT
ftr-393	360	40	label	label	NOUN
ftr-393	360	41	)	)	PUNCT
ftr-393	360	42	.	.	PUNCT
ftr-393	361	1	5	5	X
ftr-393	361	2	.	.	X
ftr-393	361	3	fifth	fifth	ADJ
ftr-393	361	4	:	:	PUNCT
ftr-393	361	5	credit	credit	NOUN
ftr-393	361	6	for	for	ADP
ftr-393	361	7	residential	residential	ADJ
ftr-393	361	8	energy	energy	NOUN
ftr-393	361	9	efficient	efficient	ADJ
ftr-393	361	10	property	property	NOUN
ftr-393	361	11	,	,	PUNCT
ftr-393	361	12	e.g.	e.g.	ADV
ftr-393	361	13	,	,	PUNCT
ftr-393	361	14	solar	solar	ADJ
ftr-393	361	15	panels	panel	NOUN
ftr-393	361	16	.	.	PUNCT
ftr-393	362	1	section	section	NOUN
ftr-393	362	2	25d	25d	NUM
ftr-393	362	3	,	,	PUNCT
ftr-393	362	4	added	add	VERB
ftr-393	362	5	to	to	ADP
ftr-393	362	6	the	the	DET
ftr-393	362	7	code	code	NOUN
ftr-393	362	8	by	by	ADP
ftr-393	362	9	the	the	DET
ftr-393	362	10	energy	energy	NOUN
ftr-393	362	11	tax	tax	NOUN
ftr-393	362	12	incentives	incentive	NOUN
ftr-393	362	13	act	act	VERB
ftr-393	362	14	of	of	ADP
ftr-393	362	15	2005	2005	NUM
ftr-393	362	16	,	,	PUNCT
ftr-393	362	17	provides	provide	VERB
ftr-393	362	18	a	a	DET
ftr-393	362	19	nonrefundable	nonrefundable	ADJ
ftr-393	362	20	credit	credit	NOUN
ftr-393	362	21	for	for	ADP
ftr-393	362	22	certain	certain	ADJ
ftr-393	362	23	expenditures	expenditure	NOUN
ftr-393	362	24	on	on	ADP
ftr-393	362	25	residential	residential	ADJ
ftr-393	362	26	energy	energy	NOUN
ftr-393	362	27	-	-	PUNCT
ftr-393	362	28	efficient	efficient	ADJ
ftr-393	362	29	property	property	NOUN
ftr-393	362	30	.	.	PUNCT
ftr-393	363	1	qualifying	qualify	VERB
ftr-393	363	2	property	property	NOUN
ftr-393	363	3	is	be	AUX
ftr-393	363	4	of	of	ADP
ftr-393	363	5	three	three	NUM
ftr-393	363	6	types	type	NOUN
ftr-393	363	7	:	:	PUNCT
ftr-393	363	8	photovoltaic	photovoltaic	NOUN
ftr-393	363	9	property	property	NOUN
ftr-393	363	10	(	(	PUNCT
ftr-393	363	11	which	which	PRON
ftr-393	363	12	uses	use	VERB
ftr-393	363	13	solar	solar	ADJ
ftr-393	363	14	energy	energy	NOUN
ftr-393	363	15	to	to	PART
ftr-393	363	16	generate	generate	VERB
ftr-393	363	17	electricity	electricity	NOUN
ftr-393	363	18	)	)	PUNCT
ftr-393	363	19	,	,	PUNCT
ftr-393	363	20	solar	solar	ADJ
ftr-393	363	21	water	water	NOUN
ftr-393	363	22	heating	heating	NOUN
ftr-393	363	23	property	property	NOUN
ftr-393	363	24	,	,	PUNCT
ftr-393	363	25	and	and	CCONJ
ftr-393	363	26	fuel	fuel	NOUN
ftr-393	363	27	cell	cell	NOUN
ftr-393	363	28	property	property	NOUN
ftr-393	363	29	(	(	PUNCT
ftr-393	363	30	which	which	PRON
ftr-393	363	31	converts	convert	VERB
ftr-393	363	32	a	a	DET
ftr-393	363	33	fuel	fuel	NOUN
ftr-393	363	34	into	into	ADP
ftr-393	363	35	electricity	electricity	NOUN
ftr-393	363	36	using	use	VERB
ftr-393	363	37	electrochemical	electrochemical	ADJ
ftr-393	363	38	means	mean	NOUN
ftr-393	363	39	)	)	PUNCT
ftr-393	363	40	.	.	PUNCT
ftr-393	364	1	the	the	DET
ftr-393	364	2	property	property	NOUN
ftr-393	364	3	must	must	AUX
ftr-393	364	4	be	be	AUX
ftr-393	364	5	installed	instal	VERB
ftr-393	364	6	in	in	ADP
ftr-393	364	7	a	a	DET
ftr-393	364	8	dwelling	dwelling	ADJ
ftr-393	364	9	unit	unit	NOUN
ftr-393	364	10	located	locate	VERB
ftr-393	364	11	in	in	ADP
ftr-393	364	12	the	the	DET
ftr-393	364	13	united	united	PROPN
ftr-393	364	14	states	states	PROPN
ftr-393	364	15	and	and	CCONJ
ftr-393	364	16	used	use	VERB
ftr-393	364	17	by	by	ADP
ftr-393	364	18	the	the	DET
ftr-393	364	19	taxpayer	taxpayer	NOUN
ftr-393	364	20	as	as	ADP
ftr-393	364	21	a	a	DET
ftr-393	364	22	residence	residence	NOUN
ftr-393	364	23	(	(	PUNCT
ftr-393	364	24	principal	principal	ADJ
ftr-393	364	25	residence	residence	NOUN
ftr-393	364	26	,	,	PUNCT
ftr-393	364	27	in	in	ADP
ftr-393	364	28	the	the	DET
ftr-393	364	29	case	case	NOUN
ftr-393	364	30	of	of	ADP
ftr-393	364	31	fuel	fuel	NOUN
ftr-393	364	32	cell	cell	NOUN
ftr-393	364	33	property	property	NOUN
ftr-393	364	34	)	)	PUNCT
ftr-393	364	35	.	.	PUNCT
ftr-393	365	1	expenditures	expenditure	NOUN
ftr-393	365	2	allocable	allocable	ADJ
ftr-393	365	3	to	to	ADP
ftr-393	365	4	a	a	DET
ftr-393	365	5	swimming	swimming	NOUN
ftr-393	365	6	pool	pool	NOUN
ftr-393	365	7	or	or	CCONJ
ftr-393	365	8	hot	hot	ADJ
ftr-393	365	9	tub	tub	NOUN
ftr-393	365	10	are	be	AUX
ftr-393	365	11	not	not	PART
ftr-393	365	12	eligible	eligible	ADJ
ftr-393	365	13	for	for	ADP
ftr-393	365	14	the	the	DET
ftr-393	365	15	credit	credit	NOUN
ftr-393	365	16	.	.	PUNCT
ftr-393	366	1	the	the	DET
ftr-393	366	2	credit	credit	NOUN
ftr-393	366	3	equals	equal	VERB
ftr-393	366	4	30	30	NUM
ftr-393	366	5	percent	percent	NOUN
ftr-393	366	6	of	of	ADP
ftr-393	366	7	qualifying	qualify	VERB
ftr-393	366	8	expenditures	expenditure	NOUN
ftr-393	366	9	,	,	PUNCT
ftr-393	366	10	subject	subject	ADJ
ftr-393	366	11	to	to	ADP
ftr-393	366	12	annual	annual	ADJ
ftr-393	366	13	ceilings	ceiling	NOUN
ftr-393	366	14	(	(	PUNCT
ftr-393	366	15	on	on	ADP
ftr-393	366	16	the	the	DET
ftr-393	366	17	credit	credit	NOUN
ftr-393	366	18	amounts	amount	NOUN
ftr-393	366	19	,	,	PUNCT
ftr-393	366	20	not	not	PART
ftr-393	366	21	on	on	ADP
ftr-393	366	22	credit	credit	NOUN
ftr-393	366	23	-	-	PUNCT
ftr-393	366	24	eligible	eligible	ADJ
ftr-393	366	25	expenditures	expenditure	NOUN
ftr-393	366	26	)	)	PUNCT
ftr-393	366	27	of	of	ADP
ftr-393	366	28	$	$	SYM
ftr-393	366	29	2,000	2,000	NUM
ftr-393	366	30	for	for	ADP
ftr-393	366	31	photovoltaic	photovoltaic	NOUN
ftr-393	366	32	property	property	NOUN
ftr-393	366	33	,	,	PUNCT
ftr-393	366	34	$	$	SYM
ftr-393	366	35	2,000	2,000	NUM
ftr-393	366	36	for	for	ADP
ftr-393	366	37	solar	solar	ADJ
ftr-393	366	38	water	water	NOUN
ftr-393	366	39	heating	heating	NOUN
ftr-393	366	40	property	property	NOUN
ftr-393	366	41	,	,	PUNCT
ftr-393	366	42	and	and	CCONJ
ftr-393	366	43	$	$	SYM
ftr-393	366	44	500	500	NUM
ftr-393	366	45	per	per	ADP
ftr-393	366	46	half	half	NOUN
ftr-393	366	47	kilowatt	kilowatt	NOUN
ftr-393	366	48	of	of	ADP
ftr-393	366	49	capacity	capacity	NOUN
ftr-393	366	50	of	of	ADP
ftr-393	366	51	fuel	fuel	NOUN
ftr-393	366	52	cell	cell	NOUN
ftr-393	366	53	property	property	NOUN
ftr-393	366	54	.	.	PUNCT
ftr-393	367	1	the	the	DET
ftr-393	367	2	credit	credit	NOUN
ftr-393	367	3	is	be	AUX
ftr-393	367	4	available	available	ADJ
ftr-393	367	5	only	only	ADV
ftr-393	367	6	for	for	ADP
ftr-393	367	7	property	property	NOUN
ftr-393	367	8	placed	place	VERB
ftr-393	367	9	in	in	ADP
ftr-393	367	10	service	service	NOUN
ftr-393	367	11	in	in	ADP
ftr-393	367	12	2006	2006	NUM
ftr-393	367	13	or	or	CCONJ
ftr-393	367	14	2007	2007	NUM
ftr-393	367	15	.	.	PUNCT
ftr-393	368	1	2007	2007	NUM
ftr-393	368	2	]	]	X
ftr-393	368	3	recent	recent	ADJ
ftr-393	368	4	developments	development	NOUN
ftr-393	368	5	in	in	ADP
ftr-393	368	6	federal	federal	ADJ
ftr-393	368	7	income	income	NOUN
ftr-393	368	8	taxation	taxation	NOUN
ftr-393	368	9	453	453	NUM
ftr-393	368	10	a.	a.	NOUN
ftr-393	368	11	the	the	DET
ftr-393	368	12	tax	tax	NOUN
ftr-393	368	13	relief	relief	NOUN
ftr-393	368	14	and	and	CCONJ
ftr-393	368	15	health	health	NOUN
ftr-393	368	16	care	care	NOUN
ftr-393	368	17	act	act	NOUN
ftr-393	368	18	of	of	ADP
ftr-393	368	19	2006	2006	NUM
ftr-393	368	20	§	§	PROPN
ftr-393	368	21	206	206	NUM
ftr-393	368	22	extends	extend	VERB
ftr-393	368	23	the	the	DET
ftr-393	368	24	code	code	NOUN
ftr-393	368	25	§	§	PROPN
ftr-393	368	26	25d	25d	NOUN
ftr-393	368	27	credit	credit	NOUN
ftr-393	368	28	for	for	ADP
ftr-393	368	29	residential	residential	ADJ
ftr-393	368	30	energy	energy	NOUN
ftr-393	368	31	efficient	efficient	ADJ
ftr-393	368	32	property	property	NOUN
ftr-393	368	33	to	to	ADP
ftr-393	368	34	2008	2008	NUM
ftr-393	368	35	.	.	PUNCT
ftr-393	369	1	6	6	NUM
ftr-393	369	2	.	.	PUNCT
ftr-393	369	3	interim	interim	ADJ
ftr-393	369	4	guidance	guidance	NOUN
ftr-393	369	5	under	under	ADP
ftr-393	369	6	the	the	DET
ftr-393	369	7	cs	cs	PROPN
ftr-393	369	8	,	,	PUNCT
ftr-393	369	9	etc	etc	X
ftr-393	369	10	.	.	X
ftr-393	369	11	credit	credit	NOUN
ftr-393	369	12	.	.	PUNCT
ftr-393	370	1	notice	notice	VERB
ftr-393	370	2	2006	2006	NUM
ftr-393	370	3	-	-	SYM
ftr-393	370	4	88	88	NUM
ftr-393	370	5	,	,	PUNCT
ftr-393	370	6	2006	2006	NUM
ftr-393	370	7	-	-	SYM
ftr-393	370	8	42	42	NUM
ftr-393	370	9	i.r.b	i.r.b	NOUN
ftr-393	370	10	.	.	PUNCT
ftr-393	371	1	686	686	NUM
ftr-393	371	2	(	(	PUNCT
ftr-393	371	3	9/26/06	9/26/06	NUM
ftr-393	371	4	)	)	PUNCT
ftr-393	371	5	.	.	PUNCT
ftr-393	372	1	this	this	DET
ftr-393	372	2	notice	notice	NOUN
ftr-393	372	3	provides	provide	VERB
ftr-393	372	4	interim	interim	ADJ
ftr-393	372	5	guidance	guidance	NOUN
ftr-393	372	6	on	on	ADP
ftr-393	372	7	the	the	DET
ftr-393	372	8	tax	tax	NOUN
ftr-393	372	9	credit	credit	NOUN
ftr-393	372	10	under	under	ADP
ftr-393	372	11	§	§	PROPN
ftr-393	372	12	45(c)(1)(c	45(c)(1)(c	NOUN
ftr-393	372	13	)	)	PUNCT
ftr-393	372	14	for	for	ADP
ftr-393	372	15	electricity	electricity	NOUN
ftr-393	372	16	produced	produce	VERB
ftr-393	372	17	from	from	ADP
ftr-393	372	18	open	open	ADJ
ftr-393	372	19	-	-	PUNCT
ftr-393	372	20	loop	loop	NOUN
ftr-393	372	21	biomass	biomass	NOUN
ftr-393	372	22	.	.	PUNCT
ftr-393	373	1	7	7	X
ftr-393	373	2	.	.	X
ftr-393	373	3	the	the	DET
ftr-393	373	4	tax	tax	NOUN
ftr-393	373	5	relief	relief	NOUN
ftr-393	373	6	and	and	CCONJ
ftr-393	373	7	health	health	NOUN
ftr-393	373	8	care	care	NOUN
ftr-393	373	9	act	act	NOUN
ftr-393	373	10	of	of	ADP
ftr-393	373	11	2006	2006	NUM
ftr-393	373	12	§	§	PROPN
ftr-393	373	13	118	118	NUM
ftr-393	373	14	extends	extend	VERB
ftr-393	373	15	the	the	DET
ftr-393	373	16	code	code	NOUN
ftr-393	373	17	§	§	PROPN
ftr-393	373	18	613a(c)(6)(h	613a(c)(6)(h	NUM
ftr-393	373	19	)	)	PUNCT
ftr-393	373	20	temporary	temporary	ADJ
ftr-393	373	21	suspension	suspension	NOUN
ftr-393	373	22	of	of	ADP
ftr-393	373	23	the	the	DET
ftr-393	373	24	100	100	NUM
ftr-393	373	25	percent	percent	NOUN
ftr-393	373	26	of	of	ADP
ftr-393	373	27	taxable	taxable	ADJ
ftr-393	373	28	income	income	NOUN
ftr-393	373	29	limit	limit	NOUN
ftr-393	373	30	on	on	ADP
ftr-393	373	31	percentage	percentage	NOUN
ftr-393	373	32	depletion	depletion	NOUN
ftr-393	373	33	for	for	ADP
ftr-393	373	34	oil	oil	NOUN
ftr-393	373	35	and	and	CCONJ
ftr-393	373	36	natural	natural	ADJ
ftr-393	373	37	gas	gas	NOUN
ftr-393	373	38	produced	produce	VERB
ftr-393	373	39	from	from	ADP
ftr-393	373	40	marginal	marginal	ADJ
ftr-393	373	41	properties	property	NOUN
ftr-393	373	42	to	to	PART
ftr-393	373	43	taxable	taxable	ADJ
ftr-393	373	44	years	year	NOUN
ftr-393	373	45	beginning	begin	VERB
ftr-393	373	46	in	in	ADP
ftr-393	373	47	2006	2006	NUM
ftr-393	373	48	and	and	CCONJ
ftr-393	373	49	2007	2007	NUM
ftr-393	373	50	.	.	PUNCT
ftr-393	374	1	h.	h.	NOUN
ftr-393	374	2	loss	loss	NOUN
ftr-393	374	3	transactions	transaction	NOUN
ftr-393	374	4	,	,	PUNCT
ftr-393	374	5	bad	bad	ADJ
ftr-393	374	6	debts	debt	NOUN
ftr-393	374	7	and	and	CCONJ
ftr-393	374	8	nols	nols	PROPN
ftr-393	374	9	1	1	NUM
ftr-393	374	10	.	.	PUNCT
ftr-393	374	11	jefferson	jefferson	PROPN
ftr-393	374	12	smurfit	smurfit	PROPN
ftr-393	374	13	corp	corp	PROPN
ftr-393	374	14	.	.	PROPN
ftr-393	375	1	v.	v.	PROPN
ftr-393	375	2	united	united	PROPN
ftr-393	375	3	states	states	PROPN
ftr-393	375	4	,	,	PUNCT
ftr-393	375	5	439	439	NUM
ftr-393	375	6	f.3d	f.3d	NUM
ftr-393	375	7	448	448	NUM
ftr-393	375	8	(	(	PUNCT
ftr-393	375	9	8th	8th	ADJ
ftr-393	375	10	cir	cir	NOUN
ftr-393	375	11	.	.	PUNCT
ftr-393	375	12	3/6/06	3/6/06	NUM
ftr-393	375	13	)	)	PUNCT
ftr-393	375	14	,	,	PUNCT
ftr-393	375	15	rehearing	rehear	VERB
ftr-393	375	16	denied	deny	VERB
ftr-393	375	17	,	,	PUNCT
ftr-393	376	1	2006	2006	NUM
ftr-393	376	2	u.s	u.s	PROPN
ftr-393	376	3	.	.	PROPN
ftr-393	376	4	app	app	PROPN
ftr-393	376	5	.	.	PROPN
ftr-393	376	6	lexis	lexis	PROPN
ftr-393	376	7	13606	13606	NUM
ftr-393	376	8	(	(	PUNCT
ftr-393	376	9	6/1/06	6/1/06	NUM
ftr-393	376	10	)	)	PUNCT
ftr-393	376	11	.	.	PUNCT
ftr-393	377	1	judge	judge	PROPN
ftr-393	377	2	murphy	murphy	PROPN
ftr-393	377	3	held	hold	VERB
ftr-393	377	4	that	that	SCONJ
ftr-393	377	5	a	a	DET
ftr-393	377	6	tentative	tentative	ADJ
ftr-393	377	7	nol	nol	NOUN
ftr-393	377	8	carryback	carryback	NOUN
ftr-393	377	9	allowed	allow	VERB
ftr-393	377	10	under	under	ADP
ftr-393	377	11	§	§	PROPN
ftr-393	377	12	6411	6411	NUM
ftr-393	377	13	is	be	AUX
ftr-393	377	14	subject	subject	ADJ
ftr-393	377	15	to	to	ADP
ftr-393	377	16	adjustment	adjustment	NOUN
ftr-393	377	17	after	after	ADP
ftr-393	377	18	the	the	DET
ftr-393	377	19	subsequent	subsequent	ADJ
ftr-393	377	20	audit	audit	NOUN
ftr-393	377	21	of	of	ADP
ftr-393	377	22	the	the	DET
ftr-393	377	23	year	year	NOUN
ftr-393	377	24	in	in	ADP
ftr-393	377	25	which	which	PRON
ftr-393	377	26	the	the	DET
ftr-393	377	27	nol	nol	NOUN
ftr-393	377	28	arose	arise	VERB
ftr-393	377	29	–	–	PUNCT
ftr-393	377	30	even	even	ADV
ftr-393	377	31	if	if	SCONJ
ftr-393	377	32	the	the	DET
ftr-393	377	33	tax	tax	NOUN
ftr-393	377	34	court	court	NOUN
ftr-393	377	35	has	have	AUX
ftr-393	377	36	issued	issue	VERB
ftr-393	377	37	a	a	DET
ftr-393	377	38	final	final	ADJ
ftr-393	377	39	order	order	NOUN
ftr-393	377	40	determining	determine	VERB
ftr-393	377	41	the	the	DET
ftr-393	377	42	taxpayer	taxpayer	NOUN
ftr-393	377	43	’s	’s	PART
ftr-393	377	44	liability	liability	NOUN
ftr-393	377	45	for	for	ADP
ftr-393	377	46	the	the	DET
ftr-393	377	47	carryback	carryback	NOUN
ftr-393	377	48	year	year	NOUN
ftr-393	377	49	.	.	PUNCT
ftr-393	378	1	i.	i.	PROPN
ftr-393	378	2	at	at	ADP
ftr-393	378	3	-	-	PUNCT
ftr-393	378	4	risk	risk	NOUN
ftr-393	378	5	and	and	CCONJ
ftr-393	378	6	passive	passive	ADJ
ftr-393	378	7	activity	activity	NOUN
ftr-393	378	8	losses	loss	NOUN
ftr-393	378	9	there	there	PRON
ftr-393	378	10	were	be	VERB
ftr-393	378	11	no	no	DET
ftr-393	378	12	significant	significant	ADJ
ftr-393	378	13	developments	development	NOUN
ftr-393	378	14	regarding	regard	VERB
ftr-393	378	15	this	this	DET
ftr-393	378	16	topic	topic	NOUN
ftr-393	378	17	during	during	ADP
ftr-393	378	18	2006	2006	NUM
ftr-393	378	19	.	.	PUNCT
ftr-393	379	1	iii	iii	X
ftr-393	379	2	.	.	PUNCT
ftr-393	380	1	investment	investment	NOUN
ftr-393	380	2	gain	gain	VERB
ftr-393	380	3	a.	a.	NOUN
ftr-393	380	4	capital	capital	NOUN
ftr-393	380	5	gain	gain	NOUN
ftr-393	380	6	and	and	CCONJ
ftr-393	380	7	loss	loss	NOUN
ftr-393	380	8	1	1	NUM
ftr-393	380	9	.	.	PUNCT
ftr-393	381	1	the	the	DET
ftr-393	381	2	third	third	ADJ
ftr-393	381	3	circuit	circuit	NOUN
ftr-393	381	4	devised	devise	VERB
ftr-393	381	5	a	a	DET
ftr-393	381	6	new	new	ADJ
ftr-393	381	7	test	test	NOUN
ftr-393	381	8	for	for	ADP
ftr-393	381	9	determining	determine	VERB
ftr-393	381	10	whether	whether	SCONJ
ftr-393	381	11	the	the	DET
ftr-393	381	12	sale	sale	NOUN
ftr-393	381	13	of	of	ADP
ftr-393	381	14	a	a	DET
ftr-393	381	15	right	right	NOUN
ftr-393	381	16	to	to	ADP
ftr-393	381	17	an	an	DET
ftr-393	381	18	income	income	NOUN
ftr-393	381	19	stream	stream	NOUN
ftr-393	381	20	produced	produce	VERB
ftr-393	381	21	capital	capital	NOUN
ftr-393	381	22	gain	gain	NOUN
ftr-393	381	23	or	or	CCONJ
ftr-393	381	24	ordinary	ordinary	ADJ
ftr-393	381	25	income	income	NOUN
ftr-393	381	26	.	.	PUNCT
ftr-393	382	1	lattera	lattera	NOUN
ftr-393	382	2	v.	v.	ADP
ftr-393	382	3	commissioner	commissioner	NOUN
ftr-393	382	4	,	,	PUNCT
ftr-393	382	5	437	437	NUM
ftr-393	382	6	f.3d	f.3d	NUM
ftr-393	382	7	399	399	NUM
ftr-393	382	8	(	(	PUNCT
ftr-393	382	9	3d	3d	PROPN
ftr-393	382	10	cir	cir	NOUN
ftr-393	382	11	.	.	PUNCT
ftr-393	383	1	2/14/06	2/14/06	NUM
ftr-393	383	2	)	)	PUNCT
ftr-393	383	3	,	,	PUNCT
ftr-393	383	4	cert	cert	PROPN
ftr-393	383	5	.	.	PUNCT
ftr-393	383	6	denied	deny	VERB
ftr-393	383	7	,	,	PUNCT
ftr-393	383	8	127	127	NUM
ftr-393	383	9	s.	s.	PROPN
ftr-393	383	10	ct	ct	PROPN
ftr-393	383	11	.	.	PROPN
ftr-393	384	1	1328	1328	NUM
ftr-393	384	2	(	(	PUNCT
ftr-393	384	3	2/20/07	2/20/07	NUM
ftr-393	384	4	)	)	PUNCT
ftr-393	384	5	.	.	PUNCT
ftr-393	385	1	the	the	DET
ftr-393	385	2	taxpayer	taxpayer	NOUN
ftr-393	385	3	sold	sell	VERB
ftr-393	385	4	all	all	PRON
ftr-393	385	5	of	of	ADP
ftr-393	385	6	his	his	PRON
ftr-393	385	7	rights	right	NOUN
ftr-393	385	8	to	to	ADP
ftr-393	385	9	all	all	PRON
ftr-393	385	10	of	of	ADP
ftr-393	385	11	the	the	DET
ftr-393	385	12	remaining	remain	VERB
ftr-393	385	13	payments	payment	NOUN
ftr-393	385	14	under	under	ADP
ftr-393	385	15	a	a	DET
ftr-393	385	16	winning	win	VERB
ftr-393	385	17	lottery	lottery	NOUN
ftr-393	385	18	ticket	ticket	NOUN
ftr-393	385	19	.	.	PUNCT
ftr-393	386	1	the	the	DET
ftr-393	386	2	court	court	NOUN
ftr-393	386	3	rejected	reject	VERB
ftr-393	386	4	the	the	DET
ftr-393	386	5	“	"	PUNCT
ftr-393	386	6	substitute	substitute	NOUN
ftr-393	386	7	for	for	ADP
ftr-393	386	8	ordinary	ordinary	ADJ
ftr-393	386	9	income	income	NOUN
ftr-393	386	10	”	"	PUNCT
ftr-393	386	11	analysis	analysis	NOUN
ftr-393	386	12	as	as	ADP
ftr-393	386	13	overly	overly	ADV
ftr-393	386	14	-	-	PUNCT
ftr-393	386	15	broad	broad	ADJ
ftr-393	386	16	,	,	PUNCT
ftr-393	386	17	and	and	CCONJ
ftr-393	386	18	instead	instead	ADV
ftr-393	386	19	devised	devise	VERB
ftr-393	386	20	a	a	DET
ftr-393	386	21	test	test	NOUN
ftr-393	386	22	related	relate	VERB
ftr-393	386	23	to	to	ADP
ftr-393	386	24	the	the	DET
ftr-393	386	25	“	"	PUNCT
ftr-393	386	26	family	family	NOUN
ftr-393	386	27	resemblance	resemblance	NOUN
ftr-393	386	28	”	"	PUNCT
ftr-393	386	29	of	of	ADP
ftr-393	386	30	a	a	DET
ftr-393	386	31	particular	particular	ADJ
ftr-393	386	32	transaction	transaction	NOUN
ftr-393	386	33	to	to	ADP
ftr-393	386	34	traditional	traditional	ADJ
ftr-393	386	35	capital	capital	NOUN
ftr-393	386	36	assets	asset	NOUN
ftr-393	386	37	analysis	analysis	NOUN
ftr-393	386	38	.	.	PUNCT
ftr-393	387	1	the	the	DET
ftr-393	387	2	family	family	NOUN
ftr-393	387	3	454	454	NUM
ftr-393	387	4	florida	florida	PROPN
ftr-393	387	5	tax	tax	NOUN
ftr-393	387	6	review	review	NOUN
ftr-393	387	7	[	[	X
ftr-393	387	8	vol	vol	NOUN
ftr-393	387	9	.	.	PUNCT
ftr-393	387	10	8	8	NUM
ftr-393	387	11	:	:	PUNCT
ftr-393	387	12	si	si	X
ftr-393	387	13	resemblance	resemblance	NOUN
ftr-393	387	14	test	test	NOUN
ftr-393	387	15	was	be	AUX
ftr-393	387	16	based	base	VERB
ftr-393	387	17	on	on	ADP
ftr-393	387	18	the	the	DET
ftr-393	387	19	(	(	PUNCT
ftr-393	387	20	1	1	NUM
ftr-393	387	21	)	)	PUNCT
ftr-393	387	22	“	"	PUNCT
ftr-393	387	23	type	type	NOUN
ftr-393	387	24	of	of	ADP
ftr-393	387	25	‘	'	PUNCT
ftr-393	387	26	carve	carve	VERB
ftr-393	387	27	out	out	ADP
ftr-393	387	28	’	'	PUNCT
ftr-393	387	29	”	"	PUNCT
ftr-393	387	30	–	–	PUNCT
ftr-393	387	31	horizontal	horizontal	ADJ
ftr-393	387	32	versus	versus	ADP
ftr-393	387	33	vertical	vertical	ADJ
ftr-393	387	34	–	–	PUNCT
ftr-393	387	35	and	and	CCONJ
ftr-393	387	36	the	the	DET
ftr-393	387	37	(	(	PUNCT
ftr-393	387	38	2	2	NUM
ftr-393	387	39	)	)	PUNCT
ftr-393	387	40	“	"	PUNCT
ftr-393	387	41	character	character	NOUN
ftr-393	387	42	of	of	ADP
ftr-393	387	43	asset	asset	NOUN
ftr-393	387	44	”	"	PUNCT
ftr-393	387	45	involved	involve	VERB
ftr-393	387	46	.	.	PUNCT
ftr-393	388	1	the	the	DET
ftr-393	388	2	court	court	NOUN
ftr-393	388	3	reasoned	reason	VERB
ftr-393	388	4	that	that	SCONJ
ftr-393	388	5	“	"	PUNCT
ftr-393	388	6	[	[	X
ftr-393	388	7	b]ecause	b]ecause	ADP
ftr-393	388	8	a	a	DET
ftr-393	388	9	vertical	vertical	ADJ
ftr-393	388	10	carve	carve	NOUN
ftr-393	388	11	-	-	PUNCT
ftr-393	388	12	out	out	NOUN
ftr-393	388	13	could	could	AUX
ftr-393	388	14	signal	signal	VERB
ftr-393	388	15	either	either	CCONJ
ftr-393	388	16	capital	capital	NOUN
ftr-393	388	17	-	-	PUNCT
ftr-393	388	18	gains	gain	NOUN
ftr-393	388	19	or	or	CCONJ
ftr-393	388	20	ordinary	ordinary	ADJ
ftr-393	388	21	-	-	PUNCT
ftr-393	388	22	income	income	NOUN
ftr-393	388	23	treatment	treatment	NOUN
ftr-393	388	24	,	,	PUNCT
ftr-393	388	25	...	...	PUNCT
ftr-393	388	26	when	when	SCONJ
ftr-393	388	27	we	we	PRON
ftr-393	388	28	see	see	VERB
ftr-393	388	29	a	a	DET
ftr-393	388	30	vertical	vertical	ADJ
ftr-393	388	31	carve	carve	NOUN
ftr-393	388	32	-	-	PUNCT
ftr-393	388	33	out	out	NOUN
ftr-393	388	34	,	,	PUNCT
ftr-393	388	35	we	we	PRON
ftr-393	388	36	proceed	proceed	VERB
ftr-393	388	37	to	to	ADP
ftr-393	388	38	the	the	DET
ftr-393	388	39	second	second	ADJ
ftr-393	388	40	factor	factor	NOUN
ftr-393	388	41	–	–	PUNCT
ftr-393	388	42	character	character	NOUN
ftr-393	388	43	of	of	ADP
ftr-393	388	44	the	the	DET
ftr-393	388	45	asset	asset	NOUN
ftr-393	388	46	–	–	PUNCT
ftr-393	388	47	to	to	PART
ftr-393	388	48	determine	determine	VERB
ftr-393	388	49	whether	whether	SCONJ
ftr-393	388	50	the	the	DET
ftr-393	388	51	sale	sale	NOUN
ftr-393	388	52	proceeds	proceed	NOUN
ftr-393	388	53	should	should	AUX
ftr-393	388	54	be	be	AUX
ftr-393	388	55	taxed	tax	VERB
ftr-393	388	56	as	as	ADP
ftr-393	388	57	ordinary	ordinary	ADJ
ftr-393	388	58	income	income	NOUN
ftr-393	388	59	or	or	CCONJ
ftr-393	388	60	capital	capital	NOUN
ftr-393	388	61	gain	gain	NOUN
ftr-393	388	62	.	.	PUNCT
ftr-393	388	63	”	"	PUNCT
ftr-393	389	1	•	•	NOUN
ftr-393	389	2	under	under	ADP
ftr-393	389	3	the	the	DET
ftr-393	389	4	character	character	NOUN
ftr-393	389	5	of	of	ADP
ftr-393	389	6	the	the	DET
ftr-393	389	7	asset	asset	NOUN
ftr-393	389	8	analysis	analysis	NOUN
ftr-393	389	9	,	,	PUNCT
ftr-393	389	10	assets	asset	NOUN
ftr-393	389	11	that	that	PRON
ftr-393	389	12	constitute	constitute	VERB
ftr-393	389	13	a	a	DET
ftr-393	389	14	right	right	NOUN
ftr-393	389	15	to	to	PART
ftr-393	389	16	earn	earn	VERB
ftr-393	389	17	income	income	NOUN
ftr-393	389	18	from	from	ADP
ftr-393	389	19	the	the	DET
ftr-393	389	20	property	property	NOUN
ftr-393	389	21	accrued	accrue	VERB
ftr-393	389	22	in	in	ADP
ftr-393	389	23	the	the	DET
ftr-393	389	24	future	future	ADJ
ftr-393	389	25	merit	merit	NOUN
ftr-393	389	26	capital	capital	NOUN
ftr-393	389	27	-	-	PUNCT
ftr-393	389	28	gains	gain	NOUN
ftr-393	389	29	treatment	treatment	NOUN
ftr-393	389	30	,	,	PUNCT
ftr-393	389	31	while	while	SCONJ
ftr-393	389	32	assets	asset	NOUN
ftr-393	389	33	that	that	PRON
ftr-393	389	34	constitute	constitute	VERB
ftr-393	389	35	a	a	DET
ftr-393	389	36	right	right	NOUN
ftr-393	389	37	to	to	PART
ftr-393	389	38	receive	receive	VERB
ftr-393	389	39	income	income	NOUN
ftr-393	389	40	accrued	accrue	VERB
ftr-393	389	41	in	in	ADP
ftr-393	389	42	the	the	DET
ftr-393	389	43	past	past	ADJ
ftr-393	389	44	merit	merit	NOUN
ftr-393	389	45	ordinary	ordinary	ADJ
ftr-393	389	46	-	-	PUNCT
ftr-393	389	47	income	income	NOUN
ftr-393	389	48	treatment	treatment	NOUN
ftr-393	389	49	.	.	PUNCT
ftr-393	390	1	applying	apply	VERB
ftr-393	390	2	this	this	DET
ftr-393	390	3	analytical	analytical	ADJ
ftr-393	390	4	model	model	NOUN
ftr-393	390	5	the	the	DET
ftr-393	390	6	court	court	NOUN
ftr-393	390	7	concluded	conclude	VERB
ftr-393	390	8	,	,	PUNCT
ftr-393	390	9	“	"	PUNCT
ftr-393	390	10	because	because	SCONJ
ftr-393	390	11	a	a	DET
ftr-393	390	12	right	right	NOUN
ftr-393	390	13	to	to	PART
ftr-393	390	14	lottery	lottery	NOUN
ftr-393	390	15	payments	payment	NOUN
ftr-393	390	16	is	be	AUX
ftr-393	390	17	a	a	DET
ftr-393	390	18	right	right	NOUN
ftr-393	390	19	to	to	PART
ftr-393	390	20	earned	earned	VERB
ftr-393	390	21	income	income	NOUN
ftr-393	390	22	(	(	PUNCT
ftr-393	390	23	i.e.	i.e.	X
ftr-393	390	24	,	,	PUNCT
ftr-393	390	25	the	the	DET
ftr-393	390	26	payments	payment	NOUN
ftr-393	390	27	will	will	AUX
ftr-393	390	28	keep	keep	VERB
ftr-393	390	29	arriving	arrive	VERB
ftr-393	390	30	due	due	ADJ
ftr-393	390	31	simply	simply	ADV
ftr-393	390	32	to	to	ADP
ftr-393	390	33	ownership	ownership	NOUN
ftr-393	390	34	of	of	ADP
ftr-393	390	35	the	the	DET
ftr-393	390	36	asset	asset	NOUN
ftr-393	390	37	)	)	PUNCT
ftr-393	390	38	,	,	PUNCT
ftr-393	390	39	the	the	DET
ftr-393	390	40	lump	lump	NOUN
ftr-393	390	41	-	-	PUNCT
ftr-393	390	42	sum	sum	NOUN
ftr-393	390	43	payment	payment	NOUN
ftr-393	390	44	received	receive	VERB
ftr-393	390	45	by	by	ADP
ftr-393	390	46	the	the	DET
ftr-393	390	47	latteras	lattera	NOUN
ftr-393	390	48	should	should	AUX
ftr-393	390	49	receive	receive	VERB
ftr-393	390	50	ordinary	ordinary	ADJ
ftr-393	390	51	-	-	PUNCT
ftr-393	390	52	income	income	NOUN
ftr-393	390	53	treatment	treatment	NOUN
ftr-393	390	54	.	.	PUNCT
ftr-393	390	55	”	"	PUNCT
ftr-393	391	1	note	note	VERB
ftr-393	391	2	that	that	SCONJ
ftr-393	391	3	under	under	ADP
ftr-393	391	4	this	this	DET
ftr-393	391	5	test	test	NOUN
ftr-393	391	6	,	,	PUNCT
ftr-393	391	7	the	the	DET
ftr-393	391	8	taxpayer	taxpayer	NOUN
ftr-393	391	9	in	in	ADP
ftr-393	391	10	mcallister	mcallister	PROPN
ftr-393	391	11	v.	v.	PROPN
ftr-393	391	12	commissioner	commissioner	PROPN
ftr-393	391	13	,	,	PUNCT
ftr-393	391	14	157	157	NUM
ftr-393	391	15	f.2d	f.2d	SYM
ftr-393	391	16	235	235	NUM
ftr-393	391	17	(	(	PUNCT
ftr-393	391	18	2d	2d	NUM
ftr-393	391	19	cir	cir	NOUN
ftr-393	391	20	.	.	PUNCT
ftr-393	391	21	1946	1946	NUM
ftr-393	391	22	)	)	PUNCT
ftr-393	391	23	,	,	PUNCT
ftr-393	391	24	would	would	AUX
ftr-393	391	25	continue	continue	VERB
ftr-393	391	26	to	to	PART
ftr-393	391	27	be	be	AUX
ftr-393	391	28	entitled	entitle	VERB
ftr-393	391	29	to	to	ADP
ftr-393	391	30	capital	capital	NOUN
ftr-393	391	31	gains	gain	NOUN
ftr-393	391	32	treatment	treatment	NOUN
ftr-393	391	33	on	on	ADP
ftr-393	391	34	the	the	DET
ftr-393	391	35	sale	sale	NOUN
ftr-393	391	36	of	of	ADP
ftr-393	391	37	a	a	DET
ftr-393	391	38	life	life	NOUN
ftr-393	391	39	estate	estate	NOUN
ftr-393	391	40	,	,	PUNCT
ftr-393	391	41	because	because	SCONJ
ftr-393	391	42	the	the	DET
ftr-393	391	43	income	income	NOUN
ftr-393	391	44	therefrom	therefrom	NOUN
ftr-393	391	45	would	would	AUX
ftr-393	391	46	not	not	PART
ftr-393	391	47	yet	yet	ADV
ftr-393	391	48	have	have	AUX
ftr-393	391	49	accrued	accrue	VERB
ftr-393	391	50	at	at	ADP
ftr-393	391	51	the	the	DET
ftr-393	391	52	time	time	NOUN
ftr-393	391	53	of	of	ADP
ftr-393	391	54	the	the	DET
ftr-393	391	55	sale	sale	NOUN
ftr-393	391	56	.	.	PUNCT
ftr-393	392	1	•	•	NUM
ftr-393	392	2	other	other	ADJ
ftr-393	392	3	courts	court	NOUN
ftr-393	392	4	of	of	ADP
ftr-393	392	5	appeals	appeal	NOUN
ftr-393	392	6	that	that	PRON
ftr-393	392	7	have	have	AUX
ftr-393	392	8	addressed	address	VERB
ftr-393	392	9	the	the	DET
ftr-393	392	10	issue	issue	NOUN
ftr-393	392	11	likewise	likewise	ADV
ftr-393	392	12	have	have	AUX
ftr-393	392	13	held	hold	VERB
ftr-393	392	14	that	that	SCONJ
ftr-393	392	15	the	the	DET
ftr-393	392	16	proceeds	proceed	NOUN
ftr-393	392	17	from	from	ADP
ftr-393	392	18	the	the	DET
ftr-393	392	19	sale	sale	NOUN
ftr-393	392	20	of	of	ADP
ftr-393	392	21	lottery	lottery	NOUN
ftr-393	392	22	winnings	winning	NOUN
ftr-393	392	23	are	be	AUX
ftr-393	392	24	ordinary	ordinary	ADJ
ftr-393	392	25	income	income	NOUN
ftr-393	392	26	,	,	PUNCT
ftr-393	392	27	not	not	PART
ftr-393	392	28	capital	capital	NOUN
ftr-393	392	29	gains	gain	NOUN
ftr-393	392	30	,	,	PUNCT
ftr-393	392	31	although	although	SCONJ
ftr-393	392	32	the	the	DET
ftr-393	392	33	reasoning	reasoning	NOUN
ftr-393	392	34	of	of	ADP
ftr-393	392	35	the	the	DET
ftr-393	392	36	different	different	ADJ
ftr-393	392	37	courts	court	NOUN
ftr-393	392	38	varies	vary	VERB
ftr-393	392	39	.	.	PUNCT
ftr-393	393	1	a.	a.	NOUN
ftr-393	393	2	lottery	lottery	NOUN
ftr-393	393	3	winners	winner	NOUN
ftr-393	393	4	’	’	PART
ftr-393	393	5	sale	sale	NOUN
ftr-393	393	6	of	of	ADP
ftr-393	393	7	rights	right	NOUN
ftr-393	393	8	to	to	PART
ftr-393	393	9	lottery	lottery	VERB
ftr-393	393	10	installments	installment	NOUN
ftr-393	393	11	results	result	NOUN
ftr-393	393	12	in	in	ADP
ftr-393	393	13	ordinary	ordinary	ADJ
ftr-393	393	14	income	income	NOUN
ftr-393	393	15	under	under	ADP
ftr-393	393	16	the	the	DET
ftr-393	393	17	substitute	substitute	NOUN
ftr-393	393	18	-	-	PUNCT
ftr-393	393	19	forordinary	forordinary	ADJ
ftr-393	393	20	-	-	PUNCT
ftr-393	393	21	income	income	NOUN
ftr-393	393	22	doctrine	doctrine	NOUN
ftr-393	393	23	.	.	PUNCT
ftr-393	394	1	watkins	watkins	PROPN
ftr-393	394	2	v.	v.	PROPN
ftr-393	394	3	commissioner	commissioner	PROPN
ftr-393	394	4	,	,	PUNCT
ftr-393	394	5	447	447	NUM
ftr-393	394	6	f.3d	f.3d	NUM
ftr-393	394	7	1269	1269	NUM
ftr-393	394	8	(	(	PUNCT
ftr-393	394	9	10th	10th	ADJ
ftr-393	394	10	cir	cir	NOUN
ftr-393	394	11	.	.	PUNCT
ftr-393	395	1	5/10/06	5/10/06	NUM
ftr-393	395	2	)	)	PUNCT
ftr-393	395	3	.	.	PUNCT
ftr-393	396	1	the	the	DET
ftr-393	396	2	court	court	NOUN
ftr-393	396	3	followed	follow	VERB
ftr-393	396	4	earlier	early	ADJ
ftr-393	396	5	lottery	lottery	NOUN
ftr-393	396	6	assignment	assignment	NOUN
ftr-393	396	7	cases	case	NOUN
ftr-393	396	8	in	in	ADP
ftr-393	396	9	so	so	ADV
ftr-393	396	10	holding	holding	NOUN
ftr-393	396	11	,	,	PUNCT
ftr-393	396	12	including	include	VERB
ftr-393	396	13	united	united	PROPN
ftr-393	396	14	states	states	PROPN
ftr-393	396	15	v.	v.	ADP
ftr-393	396	16	maginnis	maginnis	PROPN
ftr-393	396	17	,	,	PUNCT
ftr-393	396	18	356	356	NUM
ftr-393	396	19	f.3d	f.3d	NUM
ftr-393	396	20	1179	1179	NUM
ftr-393	396	21	(	(	PUNCT
ftr-393	396	22	9th	9th	ADJ
ftr-393	396	23	cir	cir	NOUN
ftr-393	396	24	.	.	PUNCT
ftr-393	396	25	2004	2004	NUM
ftr-393	396	26	)	)	PUNCT
ftr-393	396	27	,	,	PUNCT
ftr-393	396	28	and	and	CCONJ
ftr-393	396	29	davis	davis	PROPN
ftr-393	396	30	v.	v.	PROPN
ftr-393	396	31	commissioner	commissioner	PROPN
ftr-393	396	32	,	,	PUNCT
ftr-393	396	33	119	119	NUM
ftr-393	396	34	t.c	t.c	PROPN
ftr-393	396	35	.	.	PROPN
ftr-393	396	36	1	1	NUM
ftr-393	396	37	(	(	PUNCT
ftr-393	396	38	2002	2002	NUM
ftr-393	396	39	)	)	PUNCT
ftr-393	396	40	.	.	PUNCT
ftr-393	397	1	particularly	particularly	ADV
ftr-393	397	2	,	,	PUNCT
ftr-393	397	3	the	the	DET
ftr-393	397	4	court	court	NOUN
ftr-393	397	5	followed	follow	VERB
ftr-393	397	6	the	the	DET
ftr-393	397	7	reasoning	reasoning	NOUN
ftr-393	397	8	in	in	ADP
ftr-393	397	9	commissioner	commissioner	PROPN
ftr-393	397	10	v.	v.	PROPN
ftr-393	397	11	p.g	p.g	PROPN
ftr-393	397	12	.	.	PROPN
ftr-393	397	13	lake	lake	PROPN
ftr-393	397	14	inc	inc	PROPN
ftr-393	397	15	.	.	PROPN
ftr-393	397	16	,	,	PUNCT
ftr-393	397	17	356	356	NUM
ftr-393	397	18	u.s	u.s	PROPN
ftr-393	397	19	.	.	PROPN
ftr-393	397	20	260	260	NUM
ftr-393	397	21	(	(	PUNCT
ftr-393	397	22	1958	1958	NUM
ftr-393	397	23	)	)	PUNCT
ftr-393	397	24	,	,	PUNCT
ftr-393	397	25	which	which	PRON
ftr-393	397	26	held	hold	VERB
ftr-393	397	27	that	that	SCONJ
ftr-393	397	28	the	the	DET
ftr-393	397	29	“	"	PUNCT
ftr-393	397	30	substance	substance	NOUN
ftr-393	397	31	of	of	ADP
ftr-393	397	32	what	what	PRON
ftr-393	397	33	was	be	AUX
ftr-393	397	34	assigned	assign	VERB
ftr-393	397	35	was	be	AUX
ftr-393	397	36	the	the	DET
ftr-393	397	37	right	right	NOUN
ftr-393	397	38	to	to	PART
ftr-393	397	39	receive	receive	VERB
ftr-393	397	40	future	future	ADJ
ftr-393	397	41	income	income	NOUN
ftr-393	397	42	”	"	PUNCT
ftr-393	397	43	and	and	CCONJ
ftr-393	397	44	the	the	DET
ftr-393	397	45	“	"	PUNCT
ftr-393	397	46	substance	substance	NOUN
ftr-393	397	47	of	of	ADP
ftr-393	397	48	what	what	PRON
ftr-393	397	49	was	be	AUX
ftr-393	397	50	received	receive	VERB
ftr-393	397	51	was	be	AUX
ftr-393	397	52	the	the	DET
ftr-393	397	53	present	present	ADJ
ftr-393	397	54	value	value	NOUN
ftr-393	397	55	of	of	ADP
ftr-393	397	56	income	income	NOUN
ftr-393	397	57	which	which	PRON
ftr-393	397	58	the	the	DET
ftr-393	397	59	recipient	recipient	NOUN
ftr-393	397	60	would	would	AUX
ftr-393	397	61	otherwise	otherwise	ADV
ftr-393	397	62	obtain	obtain	VERB
ftr-393	397	63	in	in	ADP
ftr-393	397	64	the	the	DET
ftr-393	397	65	future	future	NOUN
ftr-393	397	66	”	"	PUNCT
ftr-393	397	67	and	and	CCONJ
ftr-393	397	68	“	"	PUNCT
ftr-393	397	69	consideration	consideration	NOUN
ftr-393	397	70	was	be	AUX
ftr-393	397	71	[	[	X
ftr-393	397	72	not	not	PART
ftr-393	397	73	]	]	PUNCT
ftr-393	397	74	paid	pay	VERB
ftr-393	397	75	for	for	ADP
ftr-393	397	76	an	an	DET
ftr-393	397	77	increase	increase	NOUN
ftr-393	397	78	in	in	ADP
ftr-393	397	79	the	the	DET
ftr-393	397	80	value	value	NOUN
ftr-393	397	81	of	of	ADP
ftr-393	397	82	the	the	DET
ftr-393	397	83	income	income	NOUN
ftr-393	397	84	-	-	PUNCT
ftr-393	397	85	producing	produce	VERB
ftr-393	397	86	property	property	NOUN
ftr-393	397	87	.	.	PUNCT
ftr-393	397	88	”	"	PUNCT
ftr-393	398	1	•	•	ADP
ftr-393	398	2	the	the	DET
ftr-393	398	3	court	court	NOUN
ftr-393	398	4	held	hold	VERB
ftr-393	398	5	that	that	SCONJ
ftr-393	398	6	the	the	DET
ftr-393	398	7	proceeds	proceed	NOUN
ftr-393	398	8	were	be	AUX
ftr-393	398	9	ordinary	ordinary	ADJ
ftr-393	398	10	income	income	NOUN
ftr-393	398	11	under	under	ADP
ftr-393	398	12	the	the	DET
ftr-393	398	13	“	"	PUNCT
ftr-393	398	14	substitute	substitute	NOUN
ftr-393	398	15	-	-	PUNCT
ftr-393	398	16	for	for	ADP
ftr-393	398	17	-	-	PUNCT
ftr-393	398	18	ordinary	ordinary	ADJ
ftr-393	398	19	-	-	PUNCT
ftr-393	398	20	income	income	NOUN
ftr-393	398	21	doctrine	doctrine	NOUN
ftr-393	398	22	,	,	PUNCT
ftr-393	398	23	”	"	PUNCT
ftr-393	398	24	while	while	SCONJ
ftr-393	398	25	“	"	PUNCT
ftr-393	398	26	refus[ing	refus[e	VERB
ftr-393	398	27	]	]	PUNCT
ftr-393	398	28	to	to	PART
ftr-393	398	29	enter	enter	VERB
ftr-393	398	30	the	the	DET
ftr-393	398	31	fray	fray	NOUN
ftr-393	398	32	”	"	PUNCT
ftr-393	398	33	regarding	regard	VERB
ftr-393	398	34	whether	whether	SCONJ
ftr-393	398	35	the	the	DET
ftr-393	398	36	analysis	analysis	NOUN
ftr-393	398	37	under	under	ADP
ftr-393	398	38	maginnis	maginni	NOUN
ftr-393	398	39	or	or	CCONJ
ftr-393	398	40	that	that	SCONJ
ftr-393	398	41	under	under	ADP
ftr-393	398	42	lattera	lattera	NOUN
ftr-393	398	43	should	should	AUX
ftr-393	398	44	be	be	AUX
ftr-393	398	45	applied	apply	VERB
ftr-393	398	46	,	,	PUNCT
ftr-393	398	47	and	and	CCONJ
ftr-393	398	48	while	while	SCONJ
ftr-393	398	49	declining	decline	VERB
ftr-393	398	50	to	to	PART
ftr-393	398	51	“	"	PUNCT
ftr-393	398	52	formulate	formulate	VERB
ftr-393	398	53	any	any	DET
ftr-393	398	54	specific	specific	ADJ
ftr-393	398	55	test	test	NOUN
ftr-393	398	56	regarding	regard	VERB
ftr-393	398	57	the	the	DET
ftr-393	398	58	doctrine	doctrine	NOUN
ftr-393	398	59	’s	’s	PART
ftr-393	398	60	application	application	NOUN
ftr-393	398	61	.	.	PUNCT
ftr-393	398	62	”	"	PUNCT
ftr-393	399	1	b.	b.	PROPN
ftr-393	399	2	wolman	wolman	PROPN
ftr-393	399	3	v.	v.	PROPN
ftr-393	399	4	commissioner	commissioner	PROPN
ftr-393	399	5	,	,	PUNCT
ftr-393	399	6	180	180	NUM
ftr-393	399	7	fed	feed	VERB
ftr-393	399	8	.	.	PUNCT
ftr-393	400	1	appx	appx	PROPN
ftr-393	400	2	.	.	PROPN
ftr-393	401	1	830	830	NUM
ftr-393	401	2	(	(	PUNCT
ftr-393	401	3	10th	10th	ADJ
ftr-393	401	4	cir	cir	NOUN
ftr-393	401	5	.	.	PUNCT
ftr-393	401	6	5/19/06	5/19/06	NUM
ftr-393	401	7	)	)	PUNCT
ftr-393	401	8	,	,	PUNCT
ftr-393	401	9	followed	follow	VERB
ftr-393	401	10	watkins	watkin	NOUN
ftr-393	401	11	.	.	PUNCT
ftr-393	402	1	2007	2007	NUM
ftr-393	402	2	]	]	X
ftr-393	402	3	recent	recent	ADJ
ftr-393	402	4	developments	development	NOUN
ftr-393	402	5	in	in	ADP
ftr-393	402	6	federal	federal	ADJ
ftr-393	402	7	income	income	NOUN
ftr-393	402	8	taxation	taxation	NOUN
ftr-393	402	9	455	455	NUM
ftr-393	402	10	2	2	NUM
ftr-393	402	11	.	.	PUNCT
ftr-393	402	12	capital	capital	NOUN
ftr-393	402	13	gain	gain	VERB
ftr-393	402	14	treatment	treatment	NOUN
ftr-393	402	15	for	for	ADP
ftr-393	402	16	sales	sale	NOUN
ftr-393	402	17	of	of	ADP
ftr-393	402	18	self	self	NOUN
ftr-393	402	19	-	-	PUNCT
ftr-393	402	20	created	create	VERB
ftr-393	402	21	musical	musical	ADJ
ftr-393	402	22	works	work	NOUN
ftr-393	402	23	.	.	PUNCT
ftr-393	403	1	tipra	tipra	PROPN
ftr-393	403	2	§	§	PROPN
ftr-393	403	3	204	204	NUM
ftr-393	403	4	adds	add	VERB
ftr-393	403	5	new	new	ADJ
ftr-393	403	6	§	§	PROPN
ftr-393	403	7	1221(b)(3	1221(b)(3	NUM
ftr-393	403	8	)	)	PUNCT
ftr-393	403	9	to	to	PART
ftr-393	403	10	permit	permit	VERB
ftr-393	403	11	taxpayers	taxpayer	NOUN
ftr-393	403	12	to	to	PART
ftr-393	403	13	elect	elect	VERB
ftr-393	403	14	to	to	PART
ftr-393	403	15	treat	treat	VERB
ftr-393	403	16	the	the	DET
ftr-393	403	17	sale	sale	NOUN
ftr-393	403	18	or	or	CCONJ
ftr-393	403	19	exchange	exchange	NOUN
ftr-393	403	20	of	of	ADP
ftr-393	403	21	self	self	NOUN
ftr-393	403	22	-	-	PUNCT
ftr-393	403	23	created	create	VERB
ftr-393	403	24	musical	musical	ADJ
ftr-393	403	25	compositions	composition	NOUN
ftr-393	403	26	or	or	CCONJ
ftr-393	403	27	copyrights	copyright	NOUN
ftr-393	403	28	in	in	ADP
ftr-393	403	29	musical	musical	ADJ
ftr-393	403	30	works	work	NOUN
ftr-393	403	31	sold	sell	VERB
ftr-393	403	32	or	or	CCONJ
ftr-393	403	33	exchanged	exchange	VERB
ftr-393	403	34	after	after	ADP
ftr-393	403	35	12/31/06	12/31/06	PROPN
ftr-393	403	36	and	and	CCONJ
ftr-393	403	37	before	before	ADP
ftr-393	403	38	1/1/11	1/1/11	NUM
ftr-393	403	39	as	as	ADP
ftr-393	403	40	the	the	DET
ftr-393	403	41	sale	sale	NOUN
ftr-393	403	42	or	or	CCONJ
ftr-393	403	43	exchange	exchange	NOUN
ftr-393	403	44	of	of	ADP
ftr-393	403	45	a	a	DET
ftr-393	403	46	capital	capital	NOUN
ftr-393	403	47	asset	asset	NOUN
ftr-393	403	48	.	.	PUNCT
ftr-393	404	1	this	this	DET
ftr-393	404	2	capital	capital	NOUN
ftr-393	404	3	asset	asset	NOUN
ftr-393	404	4	treatment	treatment	NOUN
ftr-393	404	5	is	be	AUX
ftr-393	404	6	to	to	PART
ftr-393	404	7	be	be	AUX
ftr-393	404	8	inapplicable	inapplicable	ADJ
ftr-393	404	9	for	for	ADP
ftr-393	404	10	§	§	PROPN
ftr-393	404	11	170(e	170(e	PROPN
ftr-393	404	12	)	)	PUNCT
ftr-393	404	13	purposes	purpose	NOUN
ftr-393	404	14	,	,	PUNCT
ftr-393	404	15	so	so	SCONJ
ftr-393	404	16	the	the	DET
ftr-393	404	17	amount	amount	NOUN
ftr-393	404	18	of	of	ADP
ftr-393	404	19	the	the	DET
ftr-393	404	20	charitable	charitable	ADJ
ftr-393	404	21	deduction	deduction	NOUN
ftr-393	404	22	of	of	ADP
ftr-393	404	23	such	such	ADJ
ftr-393	404	24	assets	asset	NOUN
ftr-393	404	25	continues	continue	VERB
ftr-393	404	26	to	to	PART
ftr-393	404	27	be	be	AUX
ftr-393	404	28	reduced	reduce	VERB
ftr-393	404	29	by	by	ADP
ftr-393	404	30	the	the	DET
ftr-393	404	31	amount	amount	NOUN
ftr-393	404	32	of	of	ADP
ftr-393	404	33	appreciation	appreciation	NOUN
ftr-393	404	34	inherent	inherent	ADJ
ftr-393	404	35	in	in	ADP
ftr-393	404	36	such	such	ADJ
ftr-393	404	37	assets	asset	NOUN
ftr-393	404	38	.	.	PUNCT
ftr-393	405	1	section	section	NOUN
ftr-393	405	2	1221(b)(3	1221(b)(3	NUM
ftr-393	405	3	)	)	PUNCT
ftr-393	405	4	,	,	PUNCT
ftr-393	405	5	added	add	VERB
ftr-393	405	6	to	to	ADP
ftr-393	405	7	the	the	DET
ftr-393	405	8	code	code	NOUN
ftr-393	405	9	in	in	ADP
ftr-393	405	10	2006	2006	NUM
ftr-393	405	11	,	,	PUNCT
ftr-393	405	12	permits	permit	VERB
ftr-393	405	13	a	a	DET
ftr-393	405	14	taxpayer	taxpayer	NOUN
ftr-393	405	15	to	to	PART
ftr-393	405	16	elect	elect	VERB
ftr-393	405	17	to	to	PART
ftr-393	405	18	treat	treat	VERB
ftr-393	405	19	a	a	DET
ftr-393	405	20	self	self	NOUN
ftr-393	405	21	-	-	PUNCT
ftr-393	405	22	created	create	VERB
ftr-393	405	23	musical	musical	ADJ
ftr-393	405	24	work	work	NOUN
ftr-393	405	25	as	as	ADP
ftr-393	405	26	a	a	DET
ftr-393	405	27	capital	capital	NOUN
ftr-393	405	28	asset	asset	NOUN
ftr-393	405	29	,	,	PUNCT
ftr-393	405	30	if	if	SCONJ
ftr-393	405	31	the	the	DET
ftr-393	405	32	taxpayer	taxpayer	NOUN
ftr-393	405	33	sells	sell	VERB
ftr-393	405	34	or	or	CCONJ
ftr-393	405	35	exchanges	exchange	NOUN
ftr-393	405	36	the	the	DET
ftr-393	405	37	work	work	NOUN
ftr-393	405	38	before	before	ADP
ftr-393	405	39	2011	2011	NUM
ftr-393	405	40	.	.	PUNCT
ftr-393	406	1	the	the	DET
ftr-393	406	2	2006	2006	NUM
ftr-393	406	3	legislation	legislation	NOUN
ftr-393	406	4	,	,	PUNCT
ftr-393	406	5	however	however	ADV
ftr-393	406	6	,	,	PUNCT
ftr-393	406	7	also	also	ADV
ftr-393	406	8	amended	amend	VERB
ftr-393	406	9	§	§	PROPN
ftr-393	406	10	170(e)(1)(a	170(e)(1)(a	NUM
ftr-393	406	11	)	)	PUNCT
ftr-393	406	12	to	to	PART
ftr-393	406	13	provide	provide	VERB
ftr-393	406	14	that	that	DET
ftr-393	406	15	new	new	ADJ
ftr-393	406	16	§	§	PROPN
ftr-393	406	17	1221(b)(3	1221(b)(3	NUM
ftr-393	406	18	)	)	PUNCT
ftr-393	406	19	is	be	AUX
ftr-393	406	20	not	not	PART
ftr-393	406	21	taken	take	VERB
ftr-393	406	22	into	into	ADP
ftr-393	406	23	account	account	NOUN
ftr-393	406	24	in	in	ADP
ftr-393	406	25	determining	determine	VERB
ftr-393	406	26	the	the	DET
ftr-393	406	27	amount	amount	NOUN
ftr-393	406	28	of	of	ADP
ftr-393	406	29	any	any	DET
ftr-393	406	30	charitable	charitable	ADJ
ftr-393	406	31	deduction	deduction	NOUN
ftr-393	406	32	for	for	ADP
ftr-393	406	33	the	the	DET
ftr-393	406	34	donation	donation	NOUN
ftr-393	406	35	of	of	ADP
ftr-393	406	36	a	a	DET
ftr-393	406	37	self	self	NOUN
ftr-393	406	38	-	-	PUNCT
ftr-393	406	39	created	create	VERB
ftr-393	406	40	musical	musical	ADJ
ftr-393	406	41	work	work	NOUN
ftr-393	406	42	.	.	PUNCT
ftr-393	407	1	a.	a.	NOUN
ftr-393	407	2	made	make	VERB
ftr-393	407	3	permanent	permanent	ADJ
ftr-393	407	4	by	by	ADP
ftr-393	407	5	the	the	DET
ftr-393	407	6	tax	tax	NOUN
ftr-393	407	7	relief	relief	NOUN
ftr-393	407	8	and	and	CCONJ
ftr-393	407	9	health	health	NOUN
ftr-393	407	10	care	care	NOUN
ftr-393	407	11	act	act	NOUN
ftr-393	407	12	of	of	ADP
ftr-393	407	13	2006	2006	NUM
ftr-393	407	14	§	§	PROPN
ftr-393	407	15	412	412	NUM
ftr-393	407	16	.	.	NOUN
ftr-393	407	17	3	3	NUM
ftr-393	407	18	.	.	NOUN
ftr-393	407	19	reg-109367	reg-109367	NOUN
ftr-393	407	20	-	-	PUNCT
ftr-393	407	21	06	06	NUM
ftr-393	407	22	,	,	PUNCT
ftr-393	407	23	section	section	NOUN
ftr-393	407	24	1221(a)(4	1221(a)(4	NUM
ftr-393	407	25	)	)	PUNCT
ftr-393	407	26	capital	capital	NOUN
ftr-393	407	27	asset	asset	NOUN
ftr-393	407	28	exclusion	exclusion	NOUN
ftr-393	407	29	for	for	ADP
ftr-393	407	30	accounts	account	NOUN
ftr-393	407	31	and	and	CCONJ
ftr-393	407	32	notes	note	NOUN
ftr-393	407	33	receivable	receivable	ADJ
ftr-393	407	34	,	,	PUNCT
ftr-393	407	35	71	71	NUM
ftr-393	407	36	f.r	f.r	NOUN
ftr-393	407	37	.	.	PROPN
ftr-393	407	38	44600	44600	NUM
ftr-393	407	39	(	(	PUNCT
ftr-393	407	40	8/7/06	8/7/06	NUM
ftr-393	407	41	)	)	PUNCT
ftr-393	407	42	.	.	PUNCT
ftr-393	408	1	proposed	propose	VERB
ftr-393	408	2	regulations	regulation	NOUN
ftr-393	408	3	to	to	PART
ftr-393	408	4	clarify	clarify	VERB
ftr-393	408	5	when	when	SCONJ
ftr-393	408	6	accounts	account	NOUN
ftr-393	408	7	or	or	CCONJ
ftr-393	408	8	notes	note	NOUN
ftr-393	408	9	receivable	receivable	ADJ
ftr-393	408	10	are	be	AUX
ftr-393	408	11	acquired	acquire	VERB
ftr-393	408	12	in	in	ADP
ftr-393	408	13	payment	payment	NOUN
ftr-393	408	14	for	for	ADP
ftr-393	408	15	inventory	inventory	NOUN
ftr-393	408	16	or	or	CCONJ
ftr-393	408	17	services	service	NOUN
ftr-393	408	18	rendered	render	VERB
ftr-393	408	19	within	within	ADP
ftr-393	408	20	the	the	DET
ftr-393	408	21	meaning	meaning	NOUN
ftr-393	408	22	of	of	ADP
ftr-393	408	23	§	§	PROPN
ftr-393	408	24	1221(a)(4	1221(a)(4	NUM
ftr-393	408	25	)	)	PUNCT
ftr-393	408	26	,	,	PUNCT
ftr-393	408	27	which	which	PRON
ftr-393	408	28	has	have	VERB
ftr-393	408	29	the	the	DET
ftr-393	408	30	effect	effect	NOUN
ftr-393	408	31	of	of	ADP
ftr-393	408	32	permitting	permit	VERB
ftr-393	408	33	loss	loss	NOUN
ftr-393	408	34	on	on	ADP
ftr-393	408	35	the	the	DET
ftr-393	408	36	sale	sale	NOUN
ftr-393	408	37	or	or	CCONJ
ftr-393	408	38	exchange	exchange	NOUN
ftr-393	408	39	of	of	ADP
ftr-393	408	40	such	such	ADJ
ftr-393	408	41	accounts	account	NOUN
ftr-393	408	42	or	or	CCONJ
ftr-393	408	43	notes	note	NOUN
ftr-393	408	44	receivable	receivable	ADJ
ftr-393	408	45	to	to	PART
ftr-393	408	46	be	be	AUX
ftr-393	408	47	ordinary	ordinary	ADJ
ftr-393	408	48	.	.	PUNCT
ftr-393	409	1	these	these	DET
ftr-393	409	2	regulations	regulation	NOUN
ftr-393	409	3	would	would	AUX
ftr-393	409	4	exclude	exclude	VERB
ftr-393	409	5	situations	situation	NOUN
ftr-393	409	6	where	where	SCONJ
ftr-393	409	7	the	the	DET
ftr-393	409	8	accounts	account	NOUN
ftr-393	409	9	or	or	CCONJ
ftr-393	409	10	notes	note	NOUN
ftr-393	409	11	receivable	receivable	ADJ
ftr-393	409	12	are	be	AUX
ftr-393	409	13	acquired	acquire	VERB
ftr-393	409	14	for	for	ADP
ftr-393	409	15	consideration	consideration	NOUN
ftr-393	409	16	other	other	ADJ
ftr-393	409	17	than	than	ADP
ftr-393	409	18	§	§	PROPN
ftr-393	409	19	1221(a)(1	1221(a)(1	NUM
ftr-393	409	20	)	)	PUNCT
ftr-393	409	21	property	property	NOUN
ftr-393	409	22	or	or	CCONJ
ftr-393	409	23	services	service	NOUN
ftr-393	409	24	.	.	PUNCT
ftr-393	410	1	4	4	X
ftr-393	410	2	.	.	X
ftr-393	410	3	merlo	merlo	PROPN
ftr-393	410	4	v.	v.	PROPN
ftr-393	410	5	commissioner	commissioner	PROPN
ftr-393	410	6	,	,	PUNCT
ftr-393	410	7	126	126	NUM
ftr-393	410	8	t.c	t.c	PROPN
ftr-393	410	9	.	.	PROPN
ftr-393	410	10	205	205	NUM
ftr-393	410	11	(	(	PUNCT
ftr-393	410	12	4/25/06	4/25/06	NUM
ftr-393	410	13	)	)	PUNCT
ftr-393	410	14	.	.	PUNCT
ftr-393	411	1	the	the	DET
ftr-393	411	2	tax	tax	NOUN
ftr-393	411	3	court	court	NOUN
ftr-393	411	4	(	(	PUNCT
ftr-393	411	5	judge	judge	NOUN
ftr-393	411	6	haines	haine	NOUN
ftr-393	411	7	)	)	PUNCT
ftr-393	411	8	held	hold	VERB
ftr-393	411	9	that	that	SCONJ
ftr-393	411	10	limitations	limitation	NOUN
ftr-393	411	11	on	on	ADP
ftr-393	411	12	capital	capital	NOUN
ftr-393	411	13	losses	loss	NOUN
ftr-393	411	14	under	under	ADP
ftr-393	411	15	§	§	PROPN
ftr-393	411	16	§	§	PROPN
ftr-393	411	17	1211	1211	NUM
ftr-393	411	18	and	and	CCONJ
ftr-393	411	19	1212	1212	NUM
ftr-393	411	20	apply	apply	VERB
ftr-393	411	21	for	for	ADP
ftr-393	411	22	purposes	purpose	NOUN
ftr-393	411	23	of	of	ADP
ftr-393	411	24	calculating	calculate	VERB
ftr-393	411	25	alternative	alternative	ADJ
ftr-393	411	26	minimum	minimum	ADJ
ftr-393	411	27	taxable	taxable	ADJ
ftr-393	411	28	income	income	NOUN
ftr-393	411	29	.	.	PUNCT
ftr-393	412	1	thus	thus	ADV
ftr-393	412	2	,	,	PUNCT
ftr-393	412	3	capital	capital	NOUN
ftr-393	412	4	losses	loss	NOUN
ftr-393	412	5	realized	realize	VERB
ftr-393	412	6	in	in	ADP
ftr-393	412	7	2001	2001	NUM
ftr-393	412	8	upon	upon	SCONJ
ftr-393	412	9	worthlessness	worthlessness	NOUN
ftr-393	412	10	of	of	ADP
ftr-393	412	11	stock	stock	NOUN
ftr-393	412	12	acquired	acquire	VERB
ftr-393	412	13	pursuant	pursuant	ADV
ftr-393	412	14	to	to	ADP
ftr-393	412	15	the	the	DET
ftr-393	412	16	exercise	exercise	NOUN
ftr-393	412	17	of	of	ADP
ftr-393	412	18	incentive	incentive	NOUN
ftr-393	412	19	stock	stock	NOUN
ftr-393	412	20	options	option	NOUN
ftr-393	412	21	did	do	AUX
ftr-393	412	22	not	not	PART
ftr-393	412	23	create	create	VERB
ftr-393	412	24	an	an	DET
ftr-393	412	25	amt	amt	PROPN
ftr-393	412	26	nol	nol	NOUN
ftr-393	412	27	that	that	PRON
ftr-393	412	28	could	could	AUX
ftr-393	412	29	be	be	AUX
ftr-393	412	30	carried	carry	VERB
ftr-393	412	31	back	back	ADV
ftr-393	412	32	to	to	PART
ftr-393	412	33	reduce	reduce	VERB
ftr-393	412	34	amti	amti	PROPN
ftr-393	412	35	in	in	ADP
ftr-393	412	36	2000	2000	NUM
ftr-393	412	37	[	[	X
ftr-393	412	38	the	the	DET
ftr-393	412	39	year	year	NOUN
ftr-393	412	40	of	of	ADP
ftr-393	412	41	exercise	exercise	NOUN
ftr-393	412	42	]	]	PUNCT
ftr-393	412	43	.	.	PUNCT
ftr-393	413	1	5	5	X
ftr-393	413	2	.	.	NUM
ftr-393	413	3	proposed	propose	VERB
ftr-393	413	4	regulations	regulation	NOUN
ftr-393	413	5	will	will	AUX
ftr-393	413	6	treat	treat	VERB
ftr-393	413	7	taxpayers	taxpayer	NOUN
ftr-393	413	8	who	who	PRON
ftr-393	413	9	exchange	exchange	VERB
ftr-393	413	10	property	property	NOUN
ftr-393	413	11	for	for	ADP
ftr-393	413	12	an	an	DET
ftr-393	413	13	annuity	annuity	NOUN
ftr-393	413	14	as	as	SCONJ
ftr-393	413	15	if	if	SCONJ
ftr-393	413	16	they	they	PRON
ftr-393	413	17	had	have	AUX
ftr-393	413	18	sold	sell	VERB
ftr-393	413	19	the	the	DET
ftr-393	413	20	property	property	NOUN
ftr-393	413	21	.	.	PUNCT
ftr-393	414	1	reg141901	reg141901	NOUN
ftr-393	414	2	-	-	PUNCT
ftr-393	414	3	05	05	NUM
ftr-393	414	4	,	,	PUNCT
ftr-393	414	5	exchanges	exchange	NOUN
ftr-393	414	6	of	of	ADP
ftr-393	414	7	property	property	NOUN
ftr-393	414	8	for	for	ADP
ftr-393	414	9	an	an	DET
ftr-393	414	10	annuity	annuity	NOUN
ftr-393	414	11	,	,	PUNCT
ftr-393	414	12	71	71	NUM
ftr-393	414	13	f.r	f.r	NOUN
ftr-393	414	14	.	.	PROPN
ftr-393	414	15	61441	61441	NUM
ftr-393	414	16	(	(	PUNCT
ftr-393	414	17	10/18/06	10/18/06	NUM
ftr-393	414	18	)	)	PUNCT
ftr-393	414	19	.	.	PUNCT
ftr-393	415	1	the	the	DET
ftr-393	415	2	treasury	treasury	NOUN
ftr-393	415	3	has	have	AUX
ftr-393	415	4	published	publish	VERB
ftr-393	415	5	proposed	propose	VERB
ftr-393	415	6	regulations	regulation	NOUN
ftr-393	415	7	that	that	PRON
ftr-393	415	8	would	would	AUX
ftr-393	415	9	provide	provide	VERB
ftr-393	415	10	a	a	DET
ftr-393	415	11	single	single	ADJ
ftr-393	415	12	set	set	NOUN
ftr-393	415	13	of	of	ADP
ftr-393	415	14	rules	rule	NOUN
ftr-393	415	15	for	for	ADP
ftr-393	415	16	the	the	DET
ftr-393	415	17	taxation	taxation	NOUN
ftr-393	415	18	of	of	ADP
ftr-393	415	19	an	an	DET
ftr-393	415	20	exchange	exchange	NOUN
ftr-393	415	21	of	of	ADP
ftr-393	415	22	property	property	NOUN
ftr-393	415	23	for	for	ADP
ftr-393	415	24	an	an	DET
ftr-393	415	25	annuity	annuity	NOUN
ftr-393	415	26	contract	contract	NOUN
ftr-393	415	27	.	.	PUNCT
ftr-393	416	1	essentially	essentially	ADV
ftr-393	416	2	,	,	PUNCT
ftr-393	416	3	the	the	DET
ftr-393	416	4	proposed	propose	VERB
ftr-393	416	5	rules	rule	NOUN
ftr-393	416	6	will	will	AUX
ftr-393	416	7	treat	treat	VERB
ftr-393	416	8	the	the	DET
ftr-393	416	9	transaction	transaction	NOUN
ftr-393	416	10	as	as	SCONJ
ftr-393	416	11	if	if	SCONJ
ftr-393	416	12	the	the	DET
ftr-393	416	13	property	property	NOUN
ftr-393	416	14	was	be	AUX
ftr-393	416	15	sold	sell	VERB
ftr-393	416	16	for	for	ADP
ftr-393	416	17	cash	cash	NOUN
ftr-393	416	18	equal	equal	ADJ
ftr-393	416	19	to	to	ADP
ftr-393	416	20	the	the	DET
ftr-393	416	21	value	value	NOUN
ftr-393	416	22	of	of	ADP
ftr-393	416	23	the	the	DET
ftr-393	416	24	annuity	annuity	NOUN
ftr-393	416	25	contract	contract	NOUN
ftr-393	416	26	[	[	PUNCT
ftr-393	416	27	as	as	SCONJ
ftr-393	416	28	determined	determine	VERB
ftr-393	416	29	under	under	ADP
ftr-393	416	30	§	§	PROPN
ftr-393	416	31	7520	7520	NUM
ftr-393	416	32	]	]	PUNCT
ftr-393	416	33	and	and	CCONJ
ftr-393	416	34	the	the	DET
ftr-393	416	35	proceeds	proceed	NOUN
ftr-393	416	36	were	be	AUX
ftr-393	416	37	used	use	VERB
ftr-393	416	38	to	to	PART
ftr-393	416	39	buy	buy	VERB
ftr-393	416	40	an	an	DET
ftr-393	416	41	annuity	annuity	NOUN
ftr-393	416	42	456	456	NUM
ftr-393	416	43	florida	florida	PROPN
ftr-393	416	44	tax	tax	NOUN
ftr-393	416	45	review	review	NOUN
ftr-393	417	1	[	[	X
ftr-393	417	2	vol	vol	NOUN
ftr-393	417	3	.	.	PUNCT
ftr-393	417	4	8	8	NUM
ftr-393	417	5	:	:	PUNCT
ftr-393	417	6	si	si	NOUN
ftr-393	417	7	contract	contract	NOUN
ftr-393	417	8	;	;	PUNCT
ftr-393	417	9	however	however	ADV
ftr-393	417	10	,	,	PUNCT
ftr-393	417	11	taxpayers	taxpayer	NOUN
ftr-393	417	12	may	may	AUX
ftr-393	417	13	continue	continue	VERB
ftr-393	417	14	to	to	PART
ftr-393	417	15	structure	structure	VERB
ftr-393	417	16	transactions	transaction	NOUN
ftr-393	417	17	as	as	ADP
ftr-393	417	18	§	§	PROPN
ftr-393	417	19	453(b	453(b	PROPN
ftr-393	417	20	)	)	PUNCT
ftr-393	417	21	installment	installment	NOUN
ftr-393	417	22	sales	sale	NOUN
ftr-393	417	23	.	.	PUNCT
ftr-393	418	1	these	these	DET
ftr-393	418	2	proposed	propose	VERB
ftr-393	418	3	regulations	regulation	NOUN
ftr-393	418	4	do	do	AUX
ftr-393	418	5	not	not	PART
ftr-393	418	6	change	change	VERB
ftr-393	418	7	existing	exist	VERB
ftr-393	418	8	reg	reg	NOUN
ftr-393	418	9	.	.	PUNCT
ftr-393	419	1	§	§	PROPN
ftr-393	419	2	1.1011	1.1011	NUM
ftr-393	419	3	-	-	SYM
ftr-393	419	4	2	2	NUM
ftr-393	419	5	for	for	ADP
ftr-393	419	6	charitable	charitable	ADJ
ftr-393	419	7	gift	gift	NOUN
ftr-393	419	8	annuities	annuity	NOUN
ftr-393	419	9	,	,	PUNCT
ftr-393	419	10	but	but	CCONJ
ftr-393	419	11	will	will	AUX
ftr-393	419	12	change	change	VERB
ftr-393	419	13	prior	prior	ADJ
ftr-393	419	14	law	law	NOUN
ftr-393	419	15	on	on	ADP
ftr-393	419	16	exchanges	exchange	NOUN
ftr-393	419	17	of	of	ADP
ftr-393	419	18	appreciated	appreciated	ADJ
ftr-393	419	19	property	property	NOUN
ftr-393	419	20	for	for	ADP
ftr-393	419	21	private	private	ADJ
ftr-393	419	22	annuities	annuity	NOUN
ftr-393	419	23	to	to	ADP
ftr-393	419	24	the	the	DET
ftr-393	419	25	extent	extent	NOUN
ftr-393	419	26	it	it	PRON
ftr-393	419	27	permitted	permit	VERB
ftr-393	419	28	open	open	ADJ
ftr-393	419	29	transaction	transaction	NOUN
ftr-393	419	30	treatment	treatment	NOUN
ftr-393	419	31	or	or	CCONJ
ftr-393	419	32	ratable	ratable	ADJ
ftr-393	419	33	recognition	recognition	NOUN
ftr-393	419	34	as	as	SCONJ
ftr-393	419	35	the	the	DET
ftr-393	419	36	annuities	annuity	NOUN
ftr-393	419	37	were	be	AUX
ftr-393	419	38	paid	pay	VERB
ftr-393	419	39	.	.	PUNCT
ftr-393	420	1	the	the	DET
ftr-393	420	2	effective	effective	ADJ
ftr-393	420	3	date	date	NOUN
ftr-393	420	4	is	be	AUX
ftr-393	420	5	10/18/06	10/18/06	NUM
ftr-393	420	6	,	,	PUNCT
ftr-393	420	7	with	with	ADP
ftr-393	420	8	a	a	DET
ftr-393	420	9	delayed	delay	VERB
ftr-393	420	10	effective	effective	ADJ
ftr-393	420	11	date	date	NOUN
ftr-393	420	12	of	of	ADP
ftr-393	420	13	4/18/07	4/18/07	PROPN
ftr-393	420	14	for	for	ADP
ftr-393	420	15	non	non	ADJ
ftr-393	420	16	-	-	ADJ
ftr-393	420	17	abusive	abusive	ADJ
ftr-393	420	18	transactions	transaction	NOUN
ftr-393	420	19	.	.	PUNCT
ftr-393	421	1	•	•	NOUN
ftr-393	421	2	these	these	DET
ftr-393	421	3	proposed	propose	VERB
ftr-393	421	4	regulations	regulation	NOUN
ftr-393	421	5	would	would	AUX
ftr-393	421	6	bring	bring	VERB
ftr-393	421	7	the	the	DET
ftr-393	421	8	current	current	ADJ
ftr-393	421	9	treatment	treatment	NOUN
ftr-393	421	10	of	of	ADP
ftr-393	421	11	exchanges	exchange	NOUN
ftr-393	421	12	of	of	ADP
ftr-393	421	13	appreciated	appreciated	ADJ
ftr-393	421	14	property	property	NOUN
ftr-393	421	15	for	for	ADP
ftr-393	421	16	private	private	ADJ
ftr-393	421	17	annuities	annuity	NOUN
ftr-393	421	18	into	into	ADP
ftr-393	421	19	line	line	NOUN
ftr-393	421	20	with	with	ADP
ftr-393	421	21	the	the	DET
ftr-393	421	22	tax	tax	NOUN
ftr-393	421	23	treatment	treatment	NOUN
ftr-393	421	24	of	of	ADP
ftr-393	421	25	exchanges	exchange	NOUN
ftr-393	421	26	for	for	ADP
ftr-393	421	27	commercial	commercial	ADJ
ftr-393	421	28	annuities	annuity	NOUN
ftr-393	421	29	.	.	PUNCT
ftr-393	422	1	before	before	SCONJ
ftr-393	422	2	these	these	DET
ftr-393	422	3	regulations	regulation	NOUN
ftr-393	422	4	are	be	AUX
ftr-393	422	5	applicable	applicable	ADJ
ftr-393	422	6	,	,	PUNCT
ftr-393	422	7	the	the	DET
ftr-393	422	8	law	law	NOUN
ftr-393	422	9	generally	generally	ADV
ftr-393	422	10	postponed	postpone	VERB
ftr-393	422	11	tax	tax	NOUN
ftr-393	422	12	on	on	ADP
ftr-393	422	13	the	the	DET
ftr-393	422	14	exchange	exchange	NOUN
ftr-393	422	15	based	base	VERB
ftr-393	422	16	on	on	ADP
ftr-393	422	17	the	the	DET
ftr-393	422	18	assumption	assumption	NOUN
ftr-393	422	19	that	that	SCONJ
ftr-393	422	20	the	the	DET
ftr-393	422	21	value	value	NOUN
ftr-393	422	22	of	of	ADP
ftr-393	422	23	a	a	DET
ftr-393	422	24	private	private	ADJ
ftr-393	422	25	annuity	annuity	NOUN
ftr-393	422	26	contract	contract	NOUN
ftr-393	422	27	could	could	AUX
ftr-393	422	28	not	not	PART
ftr-393	422	29	be	be	AUX
ftr-393	422	30	determined	determine	VERB
ftr-393	422	31	for	for	ADP
ftr-393	422	32	federal	federal	ADJ
ftr-393	422	33	income	income	NOUN
ftr-393	422	34	tax	tax	NOUN
ftr-393	422	35	purposes	purpose	NOUN
ftr-393	422	36	.	.	PUNCT
ftr-393	423	1	b.	b.	PROPN
ftr-393	423	2	interest	interest	PROPN
ftr-393	423	3	1	1	NUM
ftr-393	423	4	.	.	PUNCT
ftr-393	424	1	interest	interest	NOUN
ftr-393	424	2	-	-	PUNCT
ftr-393	424	3	free	free	ADJ
ftr-393	424	4	loans	loan	NOUN
ftr-393	424	5	to	to	ADP
ftr-393	424	6	continuing	continue	VERB
ftr-393	424	7	care	care	NOUN
ftr-393	424	8	facilities	facility	NOUN
ftr-393	424	9	may	may	AUX
ftr-393	424	10	be	be	AUX
ftr-393	424	11	without	without	ADP
ftr-393	424	12	limit	limit	NOUN
ftr-393	424	13	through	through	ADP
ftr-393	424	14	2010	2010	NUM
ftr-393	424	15	.	.	PUNCT
ftr-393	425	1	tipra	tipra	PROPN
ftr-393	425	2	§	§	PROPN
ftr-393	425	3	209	209	NUM
ftr-393	425	4	adds	add	VERB
ftr-393	425	5	new	new	ADJ
ftr-393	425	6	§	§	PROPN
ftr-393	425	7	7872(h	7872(h	NOUN
ftr-393	425	8	)	)	PUNCT
ftr-393	425	9	,	,	PUNCT
ftr-393	425	10	which	which	PRON
ftr-393	425	11	removes	remove	VERB
ftr-393	425	12	the	the	DET
ftr-393	425	13	$	$	SYM
ftr-393	425	14	100,000	100,000	NUM
ftr-393	425	15	dollar	dollar	NOUN
ftr-393	425	16	cap	cap	NOUN
ftr-393	425	17	for	for	ADP
ftr-393	425	18	excepting	except	VERB
ftr-393	425	19	interest	interest	NOUN
ftr-393	425	20	-	-	PUNCT
ftr-393	425	21	free	free	ADJ
ftr-393	425	22	loans	loan	NOUN
ftr-393	425	23	to	to	ADP
ftr-393	425	24	continuing	continue	VERB
ftr-393	425	25	care	care	NOUN
ftr-393	425	26	facilities	facility	NOUN
ftr-393	425	27	from	from	ADP
ftr-393	425	28	the	the	DET
ftr-393	425	29	imputed	impute	VERB
ftr-393	425	30	interest	interest	NOUN
ftr-393	425	31	rules	rule	NOUN
ftr-393	425	32	for	for	ADP
ftr-393	425	33	years	year	NOUN
ftr-393	425	34	through	through	ADP
ftr-393	425	35	2010	2010	NUM
ftr-393	425	36	.	.	PUNCT
ftr-393	426	1	it	it	PRON
ftr-393	426	2	also	also	ADV
ftr-393	426	3	reduces	reduce	VERB
ftr-393	426	4	the	the	DET
ftr-393	426	5	minimum	minimum	ADJ
ftr-393	426	6	age	age	NOUN
ftr-393	426	7	of	of	ADP
ftr-393	426	8	qualifying	qualify	VERB
ftr-393	426	9	lenders	lender	NOUN
ftr-393	426	10	from	from	ADP
ftr-393	426	11	65	65	NUM
ftr-393	426	12	to	to	PART
ftr-393	426	13	62	62	NUM
ftr-393	426	14	.	.	PUNCT
ftr-393	427	1	a.	a.	NOUN
ftr-393	427	2	made	make	VERB
ftr-393	427	3	permanent	permanent	ADJ
ftr-393	427	4	by	by	ADP
ftr-393	427	5	the	the	DET
ftr-393	427	6	tax	tax	NOUN
ftr-393	427	7	relief	relief	NOUN
ftr-393	427	8	and	and	CCONJ
ftr-393	427	9	health	health	NOUN
ftr-393	427	10	care	care	NOUN
ftr-393	427	11	act	act	NOUN
ftr-393	427	12	of	of	ADP
ftr-393	427	13	2006	2006	NUM
ftr-393	427	14	§	§	PROPN
ftr-393	427	15	425	425	NUM
ftr-393	427	16	.	.	PUNCT
ftr-393	428	1	c.	c.	NOUN
ftr-393	428	2	section	section	PROPN
ftr-393	428	3	1031	1031	NUM
ftr-393	428	4	1	1	NUM
ftr-393	428	5	.	.	PUNCT
ftr-393	429	1	while	while	SCONJ
ftr-393	429	2	all	all	DET
ftr-393	429	3	exchanges	exchange	NOUN
ftr-393	429	4	of	of	ADP
ftr-393	429	5	real	real	ADJ
ftr-393	429	6	property	property	NOUN
ftr-393	429	7	interests	interest	NOUN
ftr-393	429	8	are	be	AUX
ftr-393	429	9	not	not	PART
ftr-393	429	10	,	,	PUNCT
ftr-393	429	11	ipso	ipso	ADJ
ftr-393	429	12	facto	facto	X
ftr-393	429	13	,	,	PUNCT
ftr-393	429	14	like	like	ADP
ftr-393	429	15	-	-	PUNCT
ftr-393	429	16	kind	kind	NOUN
ftr-393	429	17	exchanges	exchange	NOUN
ftr-393	429	18	under	under	ADP
ftr-393	429	19	§	§	PROPN
ftr-393	429	20	1031	1031	NUM
ftr-393	429	21	,	,	PUNCT
ftr-393	429	22	this	this	DET
ftr-393	429	23	taxpayer	taxpayer	NOUN
ftr-393	429	24	’s	’s	PART
ftr-393	429	25	exchange	exchange	NOUN
ftr-393	429	26	was	be	AUX
ftr-393	429	27	.	.	PUNCT
ftr-393	430	1	peabody	peabody	PROPN
ftr-393	430	2	natural	natural	PROPN
ftr-393	430	3	resource	resource	PROPN
ftr-393	430	4	co.	co.	PROPN
ftr-393	430	5	v.	v.	PROPN
ftr-393	430	6	commissioner	commissioner	PROPN
ftr-393	430	7	,	,	PUNCT
ftr-393	430	8	126	126	NUM
ftr-393	430	9	t.c	t.c	PROPN
ftr-393	430	10	.	.	PROPN
ftr-393	430	11	261	261	NUM
ftr-393	430	12	(	(	PUNCT
ftr-393	430	13	5/8/06	5/8/06	NUM
ftr-393	430	14	)	)	PUNCT
ftr-393	430	15	.	.	PUNCT
ftr-393	431	1	the	the	DET
ftr-393	431	2	tax	tax	NOUN
ftr-393	431	3	court	court	NOUN
ftr-393	431	4	(	(	PUNCT
ftr-393	431	5	judge	judge	NOUN
ftr-393	431	6	gerber	gerber	PROPN
ftr-393	431	7	)	)	PUNCT
ftr-393	431	8	held	hold	VERB
ftr-393	431	9	that	that	DET
ftr-393	431	10	receipt	receipt	NOUN
ftr-393	431	11	of	of	ADP
ftr-393	431	12	coal	coal	NOUN
ftr-393	431	13	mining	mining	NOUN
ftr-393	431	14	property	property	NOUN
ftr-393	431	15	and	and	CCONJ
ftr-393	431	16	appurtenant	appurtenant	ADJ
ftr-393	431	17	coal	coal	NOUN
ftr-393	431	18	supply	supply	NOUN
ftr-393	431	19	contracts	contract	NOUN
ftr-393	431	20	with	with	ADP
ftr-393	431	21	electric	electric	ADJ
ftr-393	431	22	utility	utility	NOUN
ftr-393	431	23	companies	company	NOUN
ftr-393	431	24	in	in	ADP
ftr-393	431	25	exchange	exchange	NOUN
ftr-393	431	26	for	for	ADP
ftr-393	431	27	gold	gold	NOUN
ftr-393	431	28	mining	mining	NOUN
ftr-393	431	29	property	property	NOUN
ftr-393	431	30	without	without	ADP
ftr-393	431	31	supply	supply	NOUN
ftr-393	431	32	contracts	contract	NOUN
ftr-393	431	33	was	be	AUX
ftr-393	431	34	a	a	DET
ftr-393	431	35	§	§	PROPN
ftr-393	431	36	1031	1031	NUM
ftr-393	431	37	exchange	exchange	NOUN
ftr-393	431	38	without	without	ADP
ftr-393	431	39	boot	boot	NOUN
ftr-393	431	40	.	.	PUNCT
ftr-393	432	1	the	the	DET
ftr-393	432	2	coal	coal	NOUN
ftr-393	432	3	supply	supply	NOUN
ftr-393	432	4	contracts	contract	NOUN
ftr-393	432	5	were	be	AUX
ftr-393	432	6	not	not	PART
ftr-393	432	7	separate	separate	ADJ
ftr-393	432	8	intangible	intangible	ADJ
ftr-393	432	9	property	property	NOUN
ftr-393	432	10	.	.	PUNCT
ftr-393	433	1	the	the	DET
ftr-393	433	2	tax	tax	NOUN
ftr-393	433	3	court	court	NOUN
ftr-393	433	4	articulated	articulate	VERB
ftr-393	433	5	the	the	DET
ftr-393	433	6	standard	standard	NOUN
ftr-393	433	7	to	to	PART
ftr-393	433	8	be	be	AUX
ftr-393	433	9	applied	apply	VERB
ftr-393	433	10	in	in	ADP
ftr-393	433	11	deciding	decide	VERB
ftr-393	433	12	whether	whether	SCONJ
ftr-393	433	13	real	real	ADJ
ftr-393	433	14	property	property	NOUN
ftr-393	433	15	interests	interest	NOUN
ftr-393	433	16	are	be	AUX
ftr-393	433	17	considered	consider	VERB
ftr-393	433	18	to	to	PART
ftr-393	433	19	be	be	AUX
ftr-393	433	20	likekind	likekind	NOUN
ftr-393	433	21	as	as	SCONJ
ftr-393	433	22	follows	follow	VERB
ftr-393	433	23	.	.	PUNCT
ftr-393	434	1	to	to	PART
ftr-393	434	2	decide	decide	VERB
ftr-393	434	3	whether	whether	SCONJ
ftr-393	434	4	an	an	DET
ftr-393	434	5	exchange	exchange	NOUN
ftr-393	434	6	is	be	AUX
ftr-393	434	7	like	like	INTJ
ftr-393	434	8	kind	kind	ADV
ftr-393	434	9	within	within	ADP
ftr-393	434	10	the	the	DET
ftr-393	434	11	meaning	meaning	NOUN
ftr-393	434	12	of	of	ADP
ftr-393	434	13	section	section	NOUN
ftr-393	434	14	1031(a	1031(a	NUM
ftr-393	434	15	)	)	PUNCT
ftr-393	434	16	,	,	PUNCT
ftr-393	434	17	we	we	PRON
ftr-393	434	18	must	must	AUX
ftr-393	434	19	compare	compare	VERB
ftr-393	434	20	the	the	DET
ftr-393	434	21	exchanged	exchange	VERB
ftr-393	434	22	properties	property	NOUN
ftr-393	434	23	to	to	PART
ftr-393	434	24	ascertain	ascertain	VERB
ftr-393	434	25	whether	whether	SCONJ
ftr-393	434	26	the	the	DET
ftr-393	434	27	nature	nature	NOUN
ftr-393	434	28	and	and	CCONJ
ftr-393	434	29	character	character	NOUN
ftr-393	434	30	of	of	ADP
ftr-393	434	31	the	the	DET
ftr-393	434	32	transferred	transfer	VERB
ftr-393	434	33	rights	right	NOUN
ftr-393	434	34	in	in	ADP
ftr-393	434	35	and	and	CCONJ
ftr-393	434	36	to	to	ADP
ftr-393	434	37	the	the	DET
ftr-393	434	38	respective	respective	ADJ
ftr-393	434	39	properties	property	NOUN
ftr-393	434	40	are	be	AUX
ftr-393	434	41	substantially	substantially	ADV
ftr-393	434	42	alike	alike	ADV
ftr-393	434	43	....	....	PUNCT
ftr-393	434	44	in	in	ADP
ftr-393	434	45	making	make	VERB
ftr-393	434	46	this	this	DET
ftr-393	434	47	comparison	comparison	NOUN
ftr-393	434	48	,	,	PUNCT
ftr-393	434	49	consideration	consideration	NOUN
ftr-393	434	50	is	be	AUX
ftr-393	434	51	to	to	PART
ftr-393	434	52	be	be	AUX
ftr-393	434	53	given	give	VERB
ftr-393	434	54	to	to	ADP
ftr-393	434	55	the	the	DET
ftr-393	434	56	respective	respective	ADJ
ftr-393	434	57	2007	2007	NUM
ftr-393	434	58	]	]	PUNCT
ftr-393	434	59	recent	recent	ADJ
ftr-393	434	60	developments	development	NOUN
ftr-393	434	61	in	in	ADP
ftr-393	434	62	federal	federal	ADJ
ftr-393	434	63	income	income	NOUN
ftr-393	434	64	taxation	taxation	NOUN
ftr-393	434	65	457	457	NUM
ftr-393	434	66	interests	interest	NOUN
ftr-393	434	67	in	in	ADP
ftr-393	434	68	the	the	DET
ftr-393	434	69	physical	physical	ADJ
ftr-393	434	70	properties	property	NOUN
ftr-393	434	71	,	,	PUNCT
ftr-393	434	72	the	the	DET
ftr-393	434	73	nature	nature	NOUN
ftr-393	434	74	of	of	ADP
ftr-393	434	75	the	the	DET
ftr-393	434	76	title	title	NOUN
ftr-393	434	77	conveyed	convey	VERB
ftr-393	434	78	,	,	PUNCT
ftr-393	434	79	the	the	DET
ftr-393	434	80	rights	right	NOUN
ftr-393	434	81	of	of	ADP
ftr-393	434	82	the	the	DET
ftr-393	434	83	parties	party	NOUN
ftr-393	434	84	,	,	PUNCT
ftr-393	434	85	the	the	DET
ftr-393	434	86	duration	duration	NOUN
ftr-393	434	87	of	of	ADP
ftr-393	434	88	the	the	DET
ftr-393	434	89	interests	interest	NOUN
ftr-393	434	90	,	,	PUNCT
ftr-393	434	91	and	and	CCONJ
ftr-393	434	92	any	any	DET
ftr-393	434	93	other	other	ADJ
ftr-393	434	94	factor	factor	NOUN
ftr-393	434	95	bearing	bear	VERB
ftr-393	434	96	on	on	ADP
ftr-393	434	97	the	the	DET
ftr-393	434	98	nature	nature	NOUN
ftr-393	434	99	or	or	CCONJ
ftr-393	434	100	character	character	NOUN
ftr-393	434	101	of	of	ADP
ftr-393	434	102	the	the	DET
ftr-393	434	103	properties	property	NOUN
ftr-393	434	104	as	as	SCONJ
ftr-393	434	105	distinguished	distinguish	VERB
ftr-393	434	106	from	from	ADP
ftr-393	434	107	their	their	PRON
ftr-393	434	108	grade	grade	NOUN
ftr-393	434	109	or	or	CCONJ
ftr-393	434	110	quality	quality	NOUN
ftr-393	434	111	.	.	PUNCT
ftr-393	435	1	•	•	NOUN
ftr-393	435	2	for	for	ADP
ftr-393	435	3	example	example	NOUN
ftr-393	435	4	,	,	PUNCT
ftr-393	435	5	under	under	ADP
ftr-393	435	6	this	this	DET
ftr-393	435	7	standard	standard	NOUN
ftr-393	435	8	,	,	PUNCT
ftr-393	435	9	rights	right	NOUN
ftr-393	435	10	appurtenant	appurtenant	NOUN
ftr-393	435	11	to	to	ADP
ftr-393	435	12	land	land	NOUN
ftr-393	435	13	,	,	PUNCT
ftr-393	435	14	such	such	ADJ
ftr-393	435	15	as	as	ADP
ftr-393	435	16	leases	lease	NOUN
ftr-393	435	17	and	and	CCONJ
ftr-393	435	18	mineral	mineral	NOUN
ftr-393	435	19	supply	supply	NOUN
ftr-393	435	20	contracts	contract	NOUN
ftr-393	435	21	,	,	PUNCT
ftr-393	435	22	are	be	AUX
ftr-393	435	23	part	part	NOUN
ftr-393	435	24	of	of	ADP
ftr-393	435	25	the	the	DET
ftr-393	435	26	bundle	bundle	NOUN
ftr-393	435	27	of	of	ADP
ftr-393	435	28	rights	right	NOUN
ftr-393	435	29	incident	incident	NOUN
ftr-393	435	30	to	to	ADP
ftr-393	435	31	ownership	ownership	NOUN
ftr-393	435	32	of	of	ADP
ftr-393	435	33	the	the	DET
ftr-393	435	34	land	land	NOUN
ftr-393	435	35	that	that	PRON
ftr-393	435	36	are	be	AUX
ftr-393	435	37	not	not	PART
ftr-393	435	38	separate	separate	ADJ
ftr-393	435	39	property	property	NOUN
ftr-393	435	40	interests	interest	NOUN
ftr-393	435	41	but	but	CCONJ
ftr-393	435	42	merely	merely	ADV
ftr-393	435	43	constitute	constitute	VERB
ftr-393	435	44	a	a	DET
ftr-393	435	45	distinction	distinction	NOUN
ftr-393	435	46	in	in	ADP
ftr-393	435	47	the	the	DET
ftr-393	435	48	grade	grade	NOUN
ftr-393	435	49	or	or	CCONJ
ftr-393	435	50	quality	quality	NOUN
ftr-393	435	51	of	of	ADP
ftr-393	435	52	the	the	DET
ftr-393	435	53	old	old	ADJ
ftr-393	435	54	and	and	CCONJ
ftr-393	435	55	new	new	ADJ
ftr-393	435	56	mining	mining	NOUN
ftr-393	435	57	properties	property	NOUN
ftr-393	435	58	.	.	PUNCT
ftr-393	436	1	d.	d.	PROPN
ftr-393	436	2	section	section	PROPN
ftr-393	436	3	1033	1033	NUM
ftr-393	436	4	there	there	PRON
ftr-393	436	5	were	be	VERB
ftr-393	436	6	no	no	DET
ftr-393	436	7	significant	significant	ADJ
ftr-393	436	8	developments	development	NOUN
ftr-393	436	9	regarding	regard	VERB
ftr-393	436	10	this	this	DET
ftr-393	436	11	topic	topic	NOUN
ftr-393	436	12	during	during	ADP
ftr-393	436	13	2006	2006	NUM
ftr-393	436	14	.	.	PUNCT
ftr-393	437	1	iv	iv	X
ftr-393	437	2	.	.	PUNCT
ftr-393	437	3	compensation	compensation	NOUN
ftr-393	437	4	issues	issue	NOUN
ftr-393	437	5	a.	a.	NOUN
ftr-393	437	6	fringe	fringe	NOUN
ftr-393	437	7	benefits	benefit	NOUN
ftr-393	437	8	1	1	NUM
ftr-393	437	9	.	.	PUNCT
ftr-393	438	1	guidance	guidance	NOUN
ftr-393	438	2	on	on	ADP
ftr-393	438	3	health	health	NOUN
ftr-393	438	4	savings	saving	NOUN
ftr-393	438	5	accounts	account	NOUN
ftr-393	438	6	.	.	PUNCT
ftr-393	439	1	notice	notice	VERB
ftr-393	439	2	2004	2004	NUM
ftr-393	439	3	-	-	SYM
ftr-393	439	4	2	2	NUM
ftr-393	439	5	,	,	PUNCT
ftr-393	439	6	2004	2004	NUM
ftr-393	439	7	-	-	SYM
ftr-393	439	8	1	1	NUM
ftr-393	439	9	c.b	c.b	PROPN
ftr-393	439	10	.	.	PROPN
ftr-393	439	11	269	269	NUM
ftr-393	439	12	(	(	PUNCT
ftr-393	439	13	12/23/03	12/23/03	NUM
ftr-393	439	14	)	)	PUNCT
ftr-393	439	15	.	.	PUNCT
ftr-393	440	1	the	the	DET
ftr-393	440	2	irs	irs	PROPN
ftr-393	440	3	has	have	AUX
ftr-393	440	4	issued	issue	VERB
ftr-393	440	5	guidance	guidance	NOUN
ftr-393	440	6	in	in	ADP
ftr-393	440	7	q&a	q&a	PROPN
ftr-393	440	8	form	form	NOUN
ftr-393	440	9	on	on	ADP
ftr-393	440	10	health	health	NOUN
ftr-393	440	11	savings	saving	NOUN
ftr-393	440	12	accounts	account	NOUN
ftr-393	440	13	under	under	ADP
ftr-393	440	14	new	new	ADJ
ftr-393	440	15	§	§	PROPN
ftr-393	440	16	223	223	NUM
ftr-393	440	17	(	(	PUNCT
ftr-393	440	18	added	add	VERB
ftr-393	440	19	by	by	ADP
ftr-393	440	20	§	§	PROPN
ftr-393	440	21	1201	1201	NUM
ftr-393	440	22	of	of	ADP
ftr-393	440	23	the	the	DET
ftr-393	440	24	medicare	medicare	PROPN
ftr-393	440	25	prescription	prescription	NOUN
ftr-393	440	26	drug	drug	NOUN
ftr-393	440	27	improvement	improvement	NOUN
ftr-393	440	28	,	,	PUNCT
ftr-393	440	29	and	and	CCONJ
ftr-393	440	30	modernization	modernization	NOUN
ftr-393	440	31	act	act	NOUN
ftr-393	440	32	of	of	ADP
ftr-393	440	33	2003	2003	NUM
ftr-393	440	34	)	)	PUNCT
ftr-393	440	35	.	.	PUNCT
ftr-393	441	1	this	this	DET
ftr-393	441	2	guidance	guidance	NOUN
ftr-393	441	3	provides	provide	VERB
ftr-393	441	4	basic	basic	ADJ
ftr-393	441	5	information	information	NOUN
ftr-393	441	6	about	about	ADP
ftr-393	441	7	hsas	hsa	NOUN
ftr-393	441	8	.	.	PUNCT
ftr-393	442	1	this	this	DET
ftr-393	442	2	new	new	ADJ
ftr-393	442	3	provision	provision	NOUN
ftr-393	442	4	offers	offer	VERB
ftr-393	442	5	health	health	NOUN
ftr-393	442	6	spending	spending	NOUN
ftr-393	442	7	accounts	account	NOUN
ftr-393	442	8	without	without	ADP
ftr-393	442	9	the	the	DET
ftr-393	442	10	“	"	PUNCT
ftr-393	442	11	use	use	NOUN
ftr-393	442	12	it	it	PRON
ftr-393	442	13	or	or	CCONJ
ftr-393	442	14	lose	lose	VERB
ftr-393	442	15	it	it	PRON
ftr-393	442	16	”	"	PUNCT
ftr-393	442	17	requirement	requirement	NOUN
ftr-393	442	18	of	of	ADP
ftr-393	442	19	health	health	NOUN
ftr-393	442	20	fsas	fsa	NOUN
ftr-393	442	21	.	.	PUNCT
ftr-393	443	1	a.	a.	NOUN
ftr-393	443	2	reg-138647	reg-138647	PROPN
ftr-393	443	3	-	-	PUNCT
ftr-393	443	4	04	04	NUM
ftr-393	443	5	,	,	PUNCT
ftr-393	443	6	employer	employer	NOUN
ftr-393	443	7	comparable	comparable	ADJ
ftr-393	443	8	contributions	contribution	NOUN
ftr-393	443	9	to	to	ADP
ftr-393	443	10	health	health	NOUN
ftr-393	443	11	savings	saving	NOUN
ftr-393	443	12	accounts	account	NOUN
ftr-393	443	13	under	under	ADP
ftr-393	443	14	section	section	NOUN
ftr-393	443	15	4980	4980	NUM
ftr-393	443	16	g	g	NOUN
ftr-393	443	17	,	,	PUNCT
ftr-393	443	18	70	70	NUM
ftr-393	443	19	f.r	f.r	PROPN
ftr-393	443	20	.	.	PROPN
ftr-393	443	21	50233	50233	NUM
ftr-393	443	22	(	(	PUNCT
ftr-393	443	23	8/26/05	8/26/05	NUM
ftr-393	443	24	)	)	PUNCT
ftr-393	443	25	.	.	PUNCT
ftr-393	444	1	the	the	DET
ftr-393	444	2	treasury	treasury	PROPN
ftr-393	444	3	proposed	propose	VERB
ftr-393	444	4	regulations	regulation	NOUN
ftr-393	444	5	that	that	PRON
ftr-393	444	6	would	would	AUX
ftr-393	444	7	provide	provide	VERB
ftr-393	444	8	guidance	guidance	NOUN
ftr-393	444	9	on	on	ADP
ftr-393	444	10	employer	employer	NOUN
ftr-393	444	11	comparable	comparable	ADJ
ftr-393	444	12	contribution	contribution	NOUN
ftr-393	444	13	to	to	ADP
ftr-393	444	14	hsas	hsa	NOUN
ftr-393	444	15	under	under	ADP
ftr-393	444	16	§	§	PROPN
ftr-393	444	17	4980	4980	NUM
ftr-393	444	18	g	g	NOUN
ftr-393	444	19	,	,	PUNCT
ftr-393	444	20	which	which	PRON
ftr-393	444	21	provides	provide	VERB
ftr-393	444	22	an	an	DET
ftr-393	444	23	excise	excise	NOUN
ftr-393	444	24	tax	tax	NOUN
ftr-393	444	25	on	on	ADP
ftr-393	444	26	the	the	DET
ftr-393	444	27	failure	failure	NOUN
ftr-393	444	28	of	of	ADP
ftr-393	444	29	an	an	DET
ftr-393	444	30	employer	employer	NOUN
ftr-393	444	31	to	to	PART
ftr-393	444	32	make	make	VERB
ftr-393	444	33	“	"	PUNCT
ftr-393	444	34	comparable	comparable	ADJ
ftr-393	444	35	contributions	contribution	NOUN
ftr-393	444	36	”	"	PUNCT
ftr-393	444	37	to	to	ADP
ftr-393	444	38	the	the	DET
ftr-393	444	39	hsas	hsa	NOUN
ftr-393	444	40	of	of	ADP
ftr-393	444	41	all	all	DET
ftr-393	444	42	comparable	comparable	ADJ
ftr-393	444	43	participating	participate	VERB
ftr-393	444	44	employees	employee	NOUN
ftr-393	445	1	[	[	X
ftr-393	445	2	employees	employee	NOUN
ftr-393	445	3	in	in	ADP
ftr-393	445	4	the	the	DET
ftr-393	445	5	same	same	ADJ
ftr-393	445	6	category	category	NOUN
ftr-393	445	7	of	of	ADP
ftr-393	445	8	“	"	PUNCT
ftr-393	445	9	self	self	NOUN
ftr-393	445	10	-	-	PUNCT
ftr-393	445	11	only	only	ADV
ftr-393	445	12	”	"	PUNCT
ftr-393	445	13	or	or	CCONJ
ftr-393	445	14	“	"	PUNCT
ftr-393	445	15	family	family	NOUN
ftr-393	445	16	”	"	PUNCT
ftr-393	445	17	]	]	PUNCT
ftr-393	445	18	when	when	SCONJ
ftr-393	445	19	it	it	PRON
ftr-393	445	20	makes	make	VERB
ftr-393	445	21	a	a	DET
ftr-393	445	22	contribution	contribution	NOUN
ftr-393	445	23	to	to	ADP
ftr-393	445	24	any	any	DET
ftr-393	445	25	employee	employee	NOUN
ftr-393	445	26	’s	’s	PART
ftr-393	445	27	hsa	hsa	PROPN
ftr-393	445	28	.	.	PUNCT
ftr-393	445	29	b.	b.	PROPN
ftr-393	445	30	final	final	ADJ
ftr-393	445	31	regulations	regulation	NOUN
ftr-393	445	32	in	in	ADP
ftr-393	445	33	q&a	q&a	PROPN
ftr-393	445	34	form	form	NOUN
ftr-393	445	35	.	.	PUNCT
ftr-393	446	1	t.d	t.d	PROPN
ftr-393	446	2	.	.	PROPN
ftr-393	446	3	9277	9277	NUM
ftr-393	446	4	,	,	PUNCT
ftr-393	446	5	employer	employer	NOUN
ftr-393	446	6	comparable	comparable	ADJ
ftr-393	446	7	contributions	contribution	NOUN
ftr-393	446	8	to	to	ADP
ftr-393	446	9	health	health	NOUN
ftr-393	446	10	savings	saving	NOUN
ftr-393	446	11	accounts	account	NOUN
ftr-393	446	12	under	under	ADP
ftr-393	446	13	section	section	NOUN
ftr-393	446	14	4980	4980	NUM
ftr-393	446	15	g	g	NOUN
ftr-393	446	16	,	,	PUNCT
ftr-393	446	17	71	71	NUM
ftr-393	446	18	fr	fr	NUM
ftr-393	446	19	43056	43056	NUM
ftr-393	446	20	(	(	PUNCT
ftr-393	446	21	7/28/06	7/28/06	PROPN
ftr-393	446	22	)	)	PUNCT
ftr-393	446	23	.	.	PUNCT
ftr-393	447	1	the	the	DET
ftr-393	447	2	final	final	ADJ
ftr-393	447	3	regulations	regulation	NOUN
ftr-393	447	4	provide	provide	VERB
ftr-393	447	5	guidance	guidance	NOUN
ftr-393	447	6	on	on	ADP
ftr-393	447	7	how	how	SCONJ
ftr-393	447	8	to	to	PART
ftr-393	447	9	interpret	interpret	VERB
ftr-393	447	10	the	the	DET
ftr-393	447	11	comparable	comparable	ADJ
ftr-393	447	12	contribution	contribution	NOUN
ftr-393	447	13	rules	rule	NOUN
ftr-393	447	14	that	that	PRON
ftr-393	447	15	458	458	NUM
ftr-393	447	16	florida	florida	PROPN
ftr-393	447	17	tax	tax	NOUN
ftr-393	447	18	review	review	NOUN
ftr-393	447	19	[	[	X
ftr-393	447	20	vol	vol	NOUN
ftr-393	447	21	.	.	PUNCT
ftr-393	447	22	8	8	NUM
ftr-393	447	23	:	:	PUNCT
ftr-393	447	24	si	si	ADJ
ftr-393	447	25	employers	employer	NOUN
ftr-393	447	26	must	must	AUX
ftr-393	447	27	follow	follow	VERB
ftr-393	447	28	if	if	SCONJ
ftr-393	447	29	they	they	PRON
ftr-393	447	30	contribute	contribute	VERB
ftr-393	447	31	funds	fund	NOUN
ftr-393	447	32	to	to	ADP
ftr-393	447	33	an	an	DET
ftr-393	447	34	employee	employee	NOUN
ftr-393	447	35	’s	’s	PART
ftr-393	447	36	health	health	NOUN
ftr-393	447	37	savings	saving	NOUN
ftr-393	447	38	account	account	NOUN
ftr-393	447	39	.	.	PUNCT
ftr-393	448	1	c.	c.	NOUN
ftr-393	448	2	the	the	DET
ftr-393	448	3	tax	tax	NOUN
ftr-393	448	4	relief	relief	NOUN
ftr-393	448	5	and	and	CCONJ
ftr-393	448	6	health	health	NOUN
ftr-393	448	7	care	care	NOUN
ftr-393	448	8	act	act	NOUN
ftr-393	448	9	of	of	ADP
ftr-393	448	10	2006	2006	NUM
ftr-393	448	11	,	,	PUNCT
ftr-393	448	12	§	§	PROPN
ftr-393	448	13	302	302	NUM
ftr-393	448	14	,	,	PUNCT
ftr-393	448	15	adds	add	VERB
ftr-393	448	16	new	new	ADJ
ftr-393	448	17	code	code	NOUN
ftr-393	448	18	§	§	PROPN
ftr-393	448	19	106(e	106(e	PROPN
ftr-393	448	20	)	)	PUNCT
ftr-393	448	21	to	to	PART
ftr-393	448	22	permit	permit	VERB
ftr-393	448	23	one	one	NUM
ftr-393	448	24	-	-	PUNCT
ftr-393	448	25	time	time	NOUN
ftr-393	448	26	transfers	transfer	NOUN
ftr-393	448	27	to	to	ADP
ftr-393	448	28	health	health	NOUN
ftr-393	448	29	savings	saving	NOUN
ftr-393	448	30	accounts	account	NOUN
ftr-393	448	31	from	from	ADP
ftr-393	448	32	health	health	NOUN
ftr-393	448	33	flexible	flexible	ADJ
ftr-393	448	34	spending	spending	NOUN
ftr-393	448	35	arrangements	arrangement	NOUN
ftr-393	448	36	and	and	CCONJ
ftr-393	448	37	health	health	NOUN
ftr-393	448	38	reimbursement	reimbursement	NOUN
ftr-393	448	39	arrangements	arrangement	NOUN
ftr-393	448	40	.	.	PUNCT
ftr-393	449	1	d.	d.	PROPN
ftr-393	449	2	the	the	DET
ftr-393	449	3	tax	tax	NOUN
ftr-393	449	4	relief	relief	NOUN
ftr-393	449	5	and	and	CCONJ
ftr-393	449	6	health	health	NOUN
ftr-393	449	7	care	care	NOUN
ftr-393	449	8	act	act	NOUN
ftr-393	449	9	of	of	ADP
ftr-393	449	10	2006	2006	NUM
ftr-393	449	11	,	,	PUNCT
ftr-393	449	12	§	§	PROPN
ftr-393	449	13	303	303	NUM
ftr-393	449	14	,	,	PUNCT
ftr-393	449	15	amends	amend	VERB
ftr-393	449	16	code	code	PROPN
ftr-393	449	17	§	§	PROPN
ftr-393	449	18	223(b)(2	223(b)(2	NUM
ftr-393	449	19	)	)	PUNCT
ftr-393	449	20	to	to	PART
ftr-393	449	21	repeal	repeal	VERB
ftr-393	449	22	the	the	DET
ftr-393	449	23	annual	annual	ADJ
ftr-393	449	24	deductible	deductible	ADJ
ftr-393	449	25	limitation	limitation	NOUN
ftr-393	449	26	on	on	ADP
ftr-393	449	27	hsa	hsa	PROPN
ftr-393	449	28	contributions	contribution	NOUN
ftr-393	449	29	and	and	CCONJ
ftr-393	449	30	allow	allow	VERB
ftr-393	449	31	contributions	contribution	NOUN
ftr-393	449	32	of	of	ADP
ftr-393	449	33	$	$	SYM
ftr-393	449	34	2,700	2,700	NUM
ftr-393	449	35	(	(	PUNCT
ftr-393	449	36	$	$	SYM
ftr-393	449	37	5,454	5,454	NUM
ftr-393	449	38	family	family	NOUN
ftr-393	449	39	)	)	PUNCT
ftr-393	449	40	even	even	ADV
ftr-393	449	41	if	if	SCONJ
ftr-393	449	42	the	the	DET
ftr-393	449	43	deductible	deductible	NOUN
ftr-393	449	44	is	be	AUX
ftr-393	449	45	less	less	ADJ
ftr-393	449	46	that	that	SCONJ
ftr-393	449	47	those	those	DET
ftr-393	449	48	amounts	amount	NOUN
ftr-393	449	49	.	.	PUNCT
ftr-393	450	1	e.	e.	PROPN
ftr-393	451	1	the	the	DET
ftr-393	451	2	tax	tax	NOUN
ftr-393	451	3	relief	relief	NOUN
ftr-393	451	4	and	and	CCONJ
ftr-393	451	5	health	health	NOUN
ftr-393	451	6	care	care	NOUN
ftr-393	451	7	act	act	NOUN
ftr-393	451	8	of	of	ADP
ftr-393	451	9	2006	2006	NUM
ftr-393	451	10	,	,	PUNCT
ftr-393	451	11	§	§	PROPN
ftr-393	451	12	302	302	NUM
ftr-393	451	13	,	,	PUNCT
ftr-393	451	14	adds	add	VERB
ftr-393	451	15	new	new	ADJ
ftr-393	451	16	code	code	NOUN
ftr-393	451	17	§	§	PROPN
ftr-393	451	18	4980g(d	4980g(d	NOUN
ftr-393	451	19	)	)	PUNCT
ftr-393	451	20	to	to	PART
ftr-393	451	21	provide	provide	VERB
ftr-393	451	22	for	for	ADP
ftr-393	451	23	an	an	DET
ftr-393	451	24	exception	exception	NOUN
ftr-393	451	25	to	to	ADP
ftr-393	451	26	the	the	DET
ftr-393	451	27	current	current	ADJ
ftr-393	451	28	requirement	requirement	NOUN
ftr-393	451	29	that	that	SCONJ
ftr-393	451	30	employer	employer	NOUN
ftr-393	451	31	contributions	contribution	NOUN
ftr-393	451	32	to	to	ADP
ftr-393	451	33	hsas	hsa	NOUN
ftr-393	451	34	be	be	AUX
ftr-393	451	35	“	"	PUNCT
ftr-393	451	36	comparable	comparable	ADJ
ftr-393	451	37	”	"	PUNCT
ftr-393	451	38	for	for	ADP
ftr-393	451	39	all	all	DET
ftr-393	451	40	employees	employee	NOUN
ftr-393	451	41	by	by	ADP
ftr-393	451	42	allowing	allow	VERB
ftr-393	451	43	employers	employer	NOUN
ftr-393	451	44	to	to	PART
ftr-393	451	45	provide	provide	VERB
ftr-393	451	46	additional	additional	ADJ
ftr-393	451	47	contributions	contribution	NOUN
ftr-393	451	48	to	to	ADP
ftr-393	451	49	lower	lower	ADV
ftr-393	451	50	-	-	PUNCT
ftr-393	451	51	paid	pay	VERB
ftr-393	451	52	workers	worker	NOUN
ftr-393	451	53	.	.	PUNCT
ftr-393	452	1	f.	f.	PROPN
ftr-393	452	2	the	the	DET
ftr-393	452	3	tax	tax	NOUN
ftr-393	452	4	relief	relief	NOUN
ftr-393	452	5	and	and	CCONJ
ftr-393	452	6	health	health	NOUN
ftr-393	452	7	care	care	NOUN
ftr-393	452	8	act	act	NOUN
ftr-393	452	9	of	of	ADP
ftr-393	452	10	2006	2006	NUM
ftr-393	452	11	,	,	PUNCT
ftr-393	452	12	§	§	PROPN
ftr-393	452	13	307	307	NUM
ftr-393	452	14	,	,	PUNCT
ftr-393	452	15	adds	add	VERB
ftr-393	452	16	new	new	ADJ
ftr-393	452	17	code	code	NOUN
ftr-393	452	18	§	§	NOUN
ftr-393	452	19	408(d)(9	408(d)(9	NOUN
ftr-393	452	20	)	)	PUNCT
ftr-393	452	21	to	to	PART
ftr-393	452	22	permit	permit	VERB
ftr-393	452	23	one	one	NUM
ftr-393	452	24	-	-	PUNCT
ftr-393	452	25	time	time	NOUN
ftr-393	452	26	distributions	distribution	NOUN
ftr-393	452	27	from	from	ADP
ftr-393	452	28	iras	ira	NOUN
ftr-393	452	29	to	to	PART
ftr-393	452	30	fund	fund	VERB
ftr-393	452	31	hsas	hsa	NOUN
ftr-393	452	32	.	.	PUNCT
ftr-393	453	1	this	this	PRON
ftr-393	453	2	would	would	AUX
ftr-393	453	3	allow	allow	VERB
ftr-393	453	4	those	those	PRON
ftr-393	453	5	who	who	PRON
ftr-393	453	6	can	can	AUX
ftr-393	453	7	not	not	PART
ftr-393	453	8	afford	afford	VERB
ftr-393	453	9	to	to	PART
ftr-393	453	10	fully	fully	ADV
ftr-393	453	11	fund	fund	VERB
ftr-393	453	12	an	an	DET
ftr-393	453	13	hsa	hsa	PROPN
ftr-393	453	14	with	with	ADP
ftr-393	453	15	direct	direct	ADJ
ftr-393	453	16	contributions	contribution	NOUN
ftr-393	453	17	to	to	PART
ftr-393	453	18	move	move	VERB
ftr-393	453	19	ira	ira	PROPN
ftr-393	453	20	money	money	NOUN
ftr-393	453	21	to	to	ADP
ftr-393	453	22	a	a	DET
ftr-393	453	23	more	more	ADV
ftr-393	453	24	taxadvantaged	taxadvantage	VERB
ftr-393	453	25	position	position	NOUN
ftr-393	453	26	.	.	PUNCT
ftr-393	454	1	2	2	X
ftr-393	454	2	.	.	X
ftr-393	454	3	the	the	DET
ftr-393	454	4	irs	irs	PROPN
ftr-393	454	5	rules	rule	VERB
ftr-393	454	6	that	that	SCONJ
ftr-393	454	7	if	if	SCONJ
ftr-393	454	8	a	a	DET
ftr-393	454	9	self	self	NOUN
ftr-393	454	10	-	-	PUNCT
ftr-393	454	11	funded	fund	VERB
ftr-393	454	12	health	health	NOUN
ftr-393	454	13	reimbursement	reimbursement	NOUN
ftr-393	454	14	plan	plan	NOUN
ftr-393	454	15	provides	provide	VERB
ftr-393	454	16	medical	medical	ADJ
ftr-393	454	17	expense	expense	NOUN
ftr-393	454	18	reimbursements	reimbursement	NOUN
ftr-393	454	19	for	for	ADP
ftr-393	454	20	nondependents	nondependent	NOUN
ftr-393	454	21	after	after	ADP
ftr-393	454	22	the	the	DET
ftr-393	454	23	death	death	NOUN
ftr-393	454	24	of	of	ADP
ftr-393	454	25	the	the	DET
ftr-393	454	26	employee	employee	NOUN
ftr-393	454	27	and	and	CCONJ
ftr-393	454	28	the	the	DET
ftr-393	454	29	last	last	ADJ
ftr-393	454	30	of	of	ADP
ftr-393	454	31	his	his	PRON
ftr-393	454	32	dependents	dependent	NOUN
ftr-393	454	33	,	,	PUNCT
ftr-393	454	34	it	it	PRON
ftr-393	454	35	will	will	AUX
ftr-393	454	36	“	"	PUNCT
ftr-393	454	37	mess	mess	VERB
ftr-393	454	38	up	up	ADP
ftr-393	454	39	”	"	PUNCT
ftr-393	454	40	the	the	DET
ftr-393	454	41	entire	entire	ADJ
ftr-393	454	42	plan	plan	NOUN
ftr-393	454	43	for	for	ADP
ftr-393	454	44	all	all	DET
ftr-393	454	45	employees	employee	NOUN
ftr-393	454	46	by	by	ADP
ftr-393	454	47	making	make	VERB
ftr-393	454	48	such	such	ADJ
ftr-393	454	49	reimbursements	reimbursement	NOUN
ftr-393	454	50	includible	includible	VERB
ftr-393	454	51	in	in	ADP
ftr-393	454	52	income	income	NOUN
ftr-393	454	53	of	of	ADP
ftr-393	454	54	any	any	DET
ftr-393	454	55	employee	employee	NOUN
ftr-393	454	56	who	who	PRON
ftr-393	454	57	receives	receive	VERB
ftr-393	454	58	reimbursements	reimbursement	NOUN
ftr-393	454	59	under	under	ADP
ftr-393	454	60	the	the	DET
ftr-393	454	61	plan	plan	NOUN
ftr-393	454	62	.	.	PUNCT
ftr-393	455	1	rev	rev	PROPN
ftr-393	455	2	.	.	PUNCT
ftr-393	456	1	rul	rul	PROPN
ftr-393	456	2	.	.	PUNCT
ftr-393	457	1	2006	2006	NUM
ftr-393	457	2	-	-	SYM
ftr-393	457	3	36	36	NUM
ftr-393	457	4	,	,	PUNCT
ftr-393	457	5	2006	2006	NUM
ftr-393	457	6	-	-	SYM
ftr-393	457	7	36	36	NUM
ftr-393	457	8	i.r.b	i.r.b	NOUN
ftr-393	457	9	.	.	PUNCT
ftr-393	458	1	353	353	NUM
ftr-393	458	2	(	(	PUNCT
ftr-393	458	3	8/14/06	8/14/06	NUM
ftr-393	458	4	)	)	PUNCT
ftr-393	458	5	.	.	PUNCT
ftr-393	459	1	medical	medical	ADJ
ftr-393	459	2	expense	expense	NOUN
ftr-393	459	3	reimbursements	reimbursement	NOUN
ftr-393	459	4	made	make	VERB
ftr-393	459	5	to	to	ADP
ftr-393	459	6	employees	employee	NOUN
ftr-393	459	7	for	for	ADP
ftr-393	459	8	payments	payment	NOUN
ftr-393	459	9	of	of	ADP
ftr-393	459	10	the	the	DET
ftr-393	459	11	medical	medical	ADJ
ftr-393	459	12	expenses	expense	NOUN
ftr-393	459	13	of	of	ADP
ftr-393	459	14	a	a	DET
ftr-393	459	15	beneficiary	beneficiary	NOUN
ftr-393	459	16	other	other	ADJ
ftr-393	459	17	than	than	ADP
ftr-393	459	18	the	the	DET
ftr-393	459	19	employee	employee	NOUN
ftr-393	459	20	’s	’s	PART
ftr-393	459	21	spouse	spouse	NOUN
ftr-393	459	22	or	or	CCONJ
ftr-393	459	23	dependents	dependent	NOUN
ftr-393	459	24	are	be	AUX
ftr-393	459	25	not	not	PART
ftr-393	459	26	excludable	excludable	ADJ
ftr-393	459	27	from	from	ADP
ftr-393	459	28	gross	gross	ADJ
ftr-393	459	29	income	income	NOUN
ftr-393	459	30	under	under	ADP
ftr-393	459	31	§	§	PROPN
ftr-393	459	32	105(b	105(b	PROPN
ftr-393	459	33	)	)	PUNCT
ftr-393	459	34	.	.	PUNCT
ftr-393	460	1	additionally	additionally	ADV
ftr-393	460	2	,	,	PUNCT
ftr-393	460	3	none	none	NOUN
ftr-393	460	4	of	of	ADP
ftr-393	460	5	the	the	DET
ftr-393	460	6	payments	payment	NOUN
ftr-393	460	7	from	from	ADP
ftr-393	460	8	the	the	DET
ftr-393	460	9	reimbursement	reimbursement	NOUN
ftr-393	460	10	plan	plan	NOUN
ftr-393	460	11	during	during	ADP
ftr-393	460	12	the	the	DET
ftr-393	460	13	plan	plan	NOUN
ftr-393	460	14	year	year	NOUN
ftr-393	460	15	to	to	ADP
ftr-393	460	16	any	any	DET
ftr-393	460	17	person	person	NOUN
ftr-393	460	18	,	,	PUNCT
ftr-393	460	19	including	include	VERB
ftr-393	460	20	amounts	amount	NOUN
ftr-393	460	21	paid	pay	VERB
ftr-393	460	22	to	to	PART
ftr-393	460	23	reimburse	reimburse	VERB
ftr-393	460	24	the	the	DET
ftr-393	460	25	medical	medical	ADJ
ftr-393	460	26	expenses	expense	NOUN
ftr-393	460	27	of	of	ADP
ftr-393	460	28	an	an	DET
ftr-393	460	29	employee	employee	NOUN
ftr-393	460	30	or	or	CCONJ
ftr-393	460	31	the	the	DET
ftr-393	460	32	employee	employee	NOUN
ftr-393	460	33	’s	’s	PART
ftr-393	460	34	spouse	spouse	NOUN
ftr-393	460	35	or	or	CCONJ
ftr-393	460	36	dependents	dependent	NOUN
ftr-393	460	37	,	,	PUNCT
ftr-393	460	38	is	be	AUX
ftr-393	460	39	excludable	excludable	ADJ
ftr-393	460	40	from	from	ADP
ftr-393	460	41	gross	gross	ADJ
ftr-393	460	42	income	income	NOUN
ftr-393	460	43	.	.	PUNCT
ftr-393	461	1	•	•	NOUN
ftr-393	461	2	this	this	DET
ftr-393	461	3	ruling	ruling	NOUN
ftr-393	461	4	is	be	AUX
ftr-393	461	5	effective	effective	ADJ
ftr-393	461	6	for	for	ADP
ftr-393	461	7	health	health	NOUN
ftr-393	461	8	reimbursement	reimbursement	NOUN
ftr-393	461	9	plans	plan	NOUN
ftr-393	461	10	after	after	ADP
ftr-393	461	11	2008	2008	NUM
ftr-393	461	12	,	,	PUNCT
ftr-393	461	13	except	except	SCONJ
ftr-393	461	14	that	that	SCONJ
ftr-393	461	15	it	it	PRON
ftr-393	461	16	is	be	AUX
ftr-393	461	17	immediately	immediately	ADV
ftr-393	461	18	effective	effective	ADJ
ftr-393	461	19	for	for	ADP
ftr-393	461	20	health	health	NOUN
ftr-393	461	21	reimbursement	reimbursement	NOUN
ftr-393	461	22	plans	plan	NOUN
ftr-393	461	23	that	that	PRON
ftr-393	461	24	added	add	VERB
ftr-393	461	25	such	such	DET
ftr-393	461	26	a	a	DET
ftr-393	461	27	provision	provision	NOUN
ftr-393	461	28	after	after	ADP
ftr-393	461	29	8/14/06	8/14/06	NUM
ftr-393	461	30	.	.	NOUN
ftr-393	461	31	•	•	NOUN
ftr-393	461	32	to	to	ADP
ftr-393	461	33	what	what	DET
ftr-393	461	34	extent	extent	NOUN
ftr-393	461	35	will	will	AUX
ftr-393	461	36	this	this	DET
ftr-393	461	37	ruling	rule	VERB
ftr-393	461	38	mess	mess	NOUN
ftr-393	461	39	up	up	ADP
ftr-393	461	40	plans	plan	NOUN
ftr-393	461	41	that	that	PRON
ftr-393	461	42	provide	provide	VERB
ftr-393	461	43	for	for	ADP
ftr-393	461	44	payments	payment	NOUN
ftr-393	461	45	for	for	ADP
ftr-393	461	46	non	non	ADJ
ftr-393	461	47	-	-	ADJ
ftr-393	461	48	dependent	dependent	ADJ
ftr-393	461	49	domestic	domestic	ADJ
ftr-393	461	50	partners	partner	NOUN
ftr-393	461	51	?	?	PUNCT
ftr-393	462	1	the	the	DET
ftr-393	462	2	2007	2007	NUM
ftr-393	462	3	]	]	PUNCT
ftr-393	462	4	recent	recent	ADJ
ftr-393	462	5	developments	development	NOUN
ftr-393	462	6	in	in	ADP
ftr-393	462	7	federal	federal	ADJ
ftr-393	462	8	income	income	NOUN
ftr-393	462	9	taxation	taxation	NOUN
ftr-393	462	10	459	459	NUM
ftr-393	462	11	irs	irs	PROPN
ftr-393	462	12	has	have	AUX
ftr-393	462	13	previously	previously	ADV
ftr-393	462	14	ruled	rule	VERB
ftr-393	462	15	that	that	SCONJ
ftr-393	462	16	insured	insure	VERB
ftr-393	462	17	plans	plan	NOUN
ftr-393	462	18	that	that	PRON
ftr-393	462	19	offer	offer	VERB
ftr-393	462	20	domestic	domestic	ADJ
ftr-393	462	21	partner	partner	NOUN
ftr-393	462	22	coverage	coverage	NOUN
ftr-393	462	23	will	will	AUX
ftr-393	462	24	not	not	PART
ftr-393	462	25	be	be	AUX
ftr-393	462	26	completely	completely	ADV
ftr-393	462	27	“	"	PUNCT
ftr-393	462	28	tainted	taint	VERB
ftr-393	462	29	,	,	PUNCT
ftr-393	462	30	”	"	PUNCT
ftr-393	462	31	but	but	CCONJ
ftr-393	462	32	that	that	SCONJ
ftr-393	462	33	the	the	DET
ftr-393	462	34	cost	cost	NOUN
ftr-393	462	35	of	of	ADP
ftr-393	462	36	such	such	ADJ
ftr-393	462	37	insurance	insurance	NOUN
ftr-393	462	38	will	will	AUX
ftr-393	462	39	be	be	AUX
ftr-393	462	40	includible	includible	ADJ
ftr-393	462	41	in	in	ADP
ftr-393	462	42	the	the	DET
ftr-393	462	43	employee	employee	NOUN
ftr-393	462	44	’s	’s	PART
ftr-393	462	45	income	income	NOUN
ftr-393	462	46	.	.	PUNCT
ftr-393	463	1	b.	b.	PROPN
ftr-393	464	1	qualified	qualify	VERB
ftr-393	464	2	deferred	defer	VERB
ftr-393	464	3	compensation	compensation	NOUN
ftr-393	464	4	plans	plan	NOUN
ftr-393	464	5	1	1	NUM
ftr-393	464	6	.	.	PUNCT
ftr-393	465	1	“	"	PUNCT
ftr-393	465	2	mr	mr	PROPN
ftr-393	465	3	.	.	PROPN
ftr-393	465	4	gotbucks	gotbuck	NOUN
ftr-393	465	5	,	,	PUNCT
ftr-393	465	6	meet	meet	VERB
ftr-393	465	7	senator	senator	PROPN
ftr-393	465	8	roth	roth	PROPN
ftr-393	465	9	.	.	PUNCT
ftr-393	465	10	”	"	PUNCT
ftr-393	465	11	reg152354	reg152354	NOUN
ftr-393	465	12	-	-	PUNCT
ftr-393	465	13	04	04	NUM
ftr-393	465	14	,	,	PUNCT
ftr-393	465	15	designated	designate	VERB
ftr-393	465	16	roth	roth	NOUN
ftr-393	465	17	contributions	contribution	NOUN
ftr-393	465	18	to	to	ADP
ftr-393	465	19	cash	cash	NOUN
ftr-393	465	20	or	or	CCONJ
ftr-393	465	21	deferred	deferred	ADJ
ftr-393	465	22	arrangements	arrangement	NOUN
ftr-393	465	23	under	under	ADP
ftr-393	465	24	section	section	NOUN
ftr-393	465	25	401(k	401(k	PROPN
ftr-393	465	26	)	)	PUNCT
ftr-393	465	27	,	,	PUNCT
ftr-393	465	28	70	70	NUM
ftr-393	465	29	f.r	f.r	SYM
ftr-393	465	30	.	.	PROPN
ftr-393	465	31	10062	10062	NUM
ftr-393	465	32	(	(	PUNCT
ftr-393	465	33	3/2/05	3/2/05	NUM
ftr-393	465	34	)	)	PUNCT
ftr-393	465	35	.	.	PUNCT
ftr-393	466	1	the	the	DET
ftr-393	466	2	treasury	treasury	PROPN
ftr-393	466	3	has	have	AUX
ftr-393	466	4	proposed	propose	VERB
ftr-393	466	5	regulations	regulation	NOUN
ftr-393	466	6	relating	relate	VERB
ftr-393	466	7	to	to	ADP
ftr-393	466	8	an	an	DET
ftr-393	466	9	election	election	NOUN
ftr-393	466	10	under	under	ADP
ftr-393	466	11	§	§	PROPN
ftr-393	466	12	402a	402a	NOUN
ftr-393	466	13	that	that	PRON
ftr-393	466	14	will	will	AUX
ftr-393	466	15	be	be	AUX
ftr-393	466	16	available	available	ADJ
ftr-393	466	17	beginning	begin	VERB
ftr-393	466	18	in	in	ADP
ftr-393	466	19	2006	2006	NUM
ftr-393	466	20	for	for	SCONJ
ftr-393	466	21	employees	employee	NOUN
ftr-393	466	22	to	to	PART
ftr-393	466	23	designate	designate	VERB
ftr-393	466	24	contributions	contribution	NOUN
ftr-393	466	25	to	to	ADP
ftr-393	466	26	a	a	DET
ftr-393	466	27	401(k	401(k	PROPN
ftr-393	466	28	)	)	PUNCT
ftr-393	466	29	plan	plan	NOUN
ftr-393	466	30	made	make	VERB
ftr-393	466	31	under	under	ADP
ftr-393	466	32	a	a	DET
ftr-393	466	33	qualified	qualified	ADJ
ftr-393	466	34	cash	cash	NOUN
ftr-393	466	35	-	-	PUNCT
ftr-393	466	36	or	or	CCONJ
ftr-393	466	37	-	-	PUNCT
ftr-393	466	38	deferred	defer	VERB
ftr-393	466	39	arrangement	arrangement	NOUN
ftr-393	466	40	as	as	ADP
ftr-393	466	41	roth	roth	PROPN
ftr-393	466	42	contributions	contribution	NOUN
ftr-393	466	43	.	.	PUNCT
ftr-393	467	1	these	these	DET
ftr-393	467	2	contributions	contribution	NOUN
ftr-393	467	3	will	will	AUX
ftr-393	467	4	be	be	AUX
ftr-393	467	5	currently	currently	ADV
ftr-393	467	6	includible	includible	ADJ
ftr-393	467	7	in	in	ADP
ftr-393	467	8	gross	gross	ADJ
ftr-393	467	9	income	income	NOUN
ftr-393	467	10	but	but	CCONJ
ftr-393	467	11	qualified	qualified	ADJ
ftr-393	467	12	distributions	distribution	NOUN
ftr-393	467	13	will	will	AUX
ftr-393	467	14	be	be	AUX
ftr-393	467	15	excludable	excludable	ADJ
ftr-393	467	16	from	from	ADP
ftr-393	467	17	gross	gross	ADJ
ftr-393	467	18	income	income	NOUN
ftr-393	467	19	.	.	PUNCT
ftr-393	468	1	a.	a.	NOUN
ftr-393	468	2	final	final	ADJ
ftr-393	468	3	regulations	regulation	NOUN
ftr-393	468	4	on	on	ADP
ftr-393	468	5	roth	roth	PROPN
ftr-393	468	6	contributions	contribution	NOUN
ftr-393	468	7	under	under	ADP
ftr-393	468	8	qualified	qualified	ADJ
ftr-393	468	9	cash	cash	NOUN
ftr-393	468	10	or	or	CCONJ
ftr-393	468	11	deferred	deferred	ADJ
ftr-393	468	12	arrangements	arrangement	NOUN
ftr-393	468	13	under	under	ADP
ftr-393	468	14	§	§	PROPN
ftr-393	468	15	401(k	401(k	PROPN
ftr-393	468	16	)	)	PUNCT
ftr-393	468	17	.	.	PUNCT
ftr-393	469	1	t.d	t.d	PROPN
ftr-393	469	2	.	.	PROPN
ftr-393	469	3	9237	9237	NUM
ftr-393	469	4	,	,	PUNCT
ftr-393	469	5	designated	designate	VERB
ftr-393	469	6	roth	roth	PROPN
ftr-393	469	7	contributions	contribution	NOUN
ftr-393	469	8	to	to	ADP
ftr-393	469	9	cash	cash	NOUN
ftr-393	469	10	or	or	CCONJ
ftr-393	469	11	deferred	deferred	ADJ
ftr-393	469	12	arrangements	arrangement	NOUN
ftr-393	469	13	under	under	ADP
ftr-393	469	14	section	section	NOUN
ftr-393	469	15	401(k	401(k	PROPN
ftr-393	469	16	)	)	PUNCT
ftr-393	469	17	,	,	PUNCT
ftr-393	469	18	71	71	NUM
ftr-393	469	19	f.r	f.r	NOUN
ftr-393	469	20	.	.	PROPN
ftr-393	469	21	6	6	NUM
ftr-393	469	22	(	(	PUNCT
ftr-393	469	23	1/3/06	1/3/06	NUM
ftr-393	469	24	)	)	PUNCT
ftr-393	469	25	.	.	PUNCT
ftr-393	470	1	these	these	DET
ftr-393	470	2	final	final	ADJ
ftr-393	470	3	regulations	regulation	NOUN
ftr-393	470	4	,	,	PUNCT
ftr-393	470	5	§	§	PROPN
ftr-393	470	6	§	§	PROPN
ftr-393	470	7	1.401(k)-1(f	1.401(k)-1(f	NUM
ftr-393	470	8	)	)	PUNCT
ftr-393	470	9	and	and	CCONJ
ftr-393	470	10	1.401(k)-2(b	1.401(k)-2(b	NUM
ftr-393	470	11	)	)	PUNCT
ftr-393	470	12	,	,	PUNCT
ftr-393	470	13	require	require	VERB
ftr-393	470	14	a	a	DET
ftr-393	470	15	pre	pre	ADJ
ftr-393	470	16	-	-	ADJ
ftr-393	470	17	tax	tax	ADJ
ftr-393	470	18	alternative	alternative	ADJ
ftr-393	470	19	elective	elective	ADJ
ftr-393	470	20	contribution	contribution	NOUN
ftr-393	470	21	to	to	ADP
ftr-393	470	22	the	the	DET
ftr-393	470	23	roth	roth	PROPN
ftr-393	470	24	account	account	NOUN
ftr-393	470	25	.	.	PUNCT
ftr-393	471	1	they	they	PRON
ftr-393	471	2	also	also	ADV
ftr-393	471	3	require	require	VERB
ftr-393	471	4	an	an	DET
ftr-393	471	5	irrevocable	irrevocable	ADJ
ftr-393	471	6	designation	designation	NOUN
ftr-393	471	7	to	to	PART
ftr-393	471	8	be	be	AUX
ftr-393	471	9	made	make	VERB
ftr-393	471	10	by	by	ADP
ftr-393	471	11	the	the	DET
ftr-393	471	12	employee	employee	NOUN
ftr-393	471	13	at	at	ADP
ftr-393	471	14	the	the	DET
ftr-393	471	15	time	time	NOUN
ftr-393	471	16	of	of	ADP
ftr-393	471	17	the	the	DET
ftr-393	471	18	cash	cash	NOUN
ftr-393	471	19	or	or	CCONJ
ftr-393	471	20	deferred	deferred	ADJ
ftr-393	471	21	election	election	NOUN
ftr-393	471	22	,	,	PUNCT
ftr-393	471	23	and	and	CCONJ
ftr-393	471	24	require	require	VERB
ftr-393	471	25	that	that	SCONJ
ftr-393	471	26	roth	roth	PROPN
ftr-393	471	27	contributions	contribution	NOUN
ftr-393	471	28	be	be	AUX
ftr-393	471	29	maintained	maintain	VERB
ftr-393	471	30	by	by	ADP
ftr-393	471	31	the	the	DET
ftr-393	471	32	plan	plan	NOUN
ftr-393	471	33	in	in	ADP
ftr-393	471	34	a	a	DET
ftr-393	471	35	separate	separate	ADJ
ftr-393	471	36	designated	designate	VERB
ftr-393	471	37	roth	roth	NOUN
ftr-393	471	38	account	account	VERB
ftr-393	471	39	for	for	ADP
ftr-393	471	40	the	the	DET
ftr-393	471	41	employee	employee	NOUN
ftr-393	471	42	.	.	PUNCT
ftr-393	472	1	matching	match	VERB
ftr-393	472	2	contributions	contribution	NOUN
ftr-393	472	3	will	will	AUX
ftr-393	472	4	not	not	PART
ftr-393	472	5	be	be	AUX
ftr-393	472	6	permitted	permit	VERB
ftr-393	472	7	to	to	PART
ftr-393	472	8	be	be	AUX
ftr-393	472	9	allocated	allocate	VERB
ftr-393	472	10	to	to	ADP
ftr-393	472	11	a	a	DET
ftr-393	472	12	designated	designate	VERB
ftr-393	472	13	roth	roth	PROPN
ftr-393	472	14	account	account	NOUN
ftr-393	472	15	.	.	PUNCT
ftr-393	473	1	the	the	DET
ftr-393	473	2	regulations	regulation	NOUN
ftr-393	473	3	are	be	AUX
ftr-393	473	4	effective	effective	ADJ
ftr-393	473	5	for	for	ADP
ftr-393	473	6	taxable	taxable	ADJ
ftr-393	473	7	years	year	NOUN
ftr-393	473	8	beginning	begin	VERB
ftr-393	473	9	after	after	ADP
ftr-393	473	10	12/31/05	12/31/05	PROPN
ftr-393	473	11	.	.	PROPN
ftr-393	473	12	•	•	NUM
ftr-393	473	13	the	the	DET
ftr-393	473	14	final	final	ADJ
ftr-393	473	15	regulations	regulation	NOUN
ftr-393	473	16	retain	retain	VERB
ftr-393	473	17	the	the	DET
ftr-393	473	18	requirement	requirement	NOUN
ftr-393	473	19	that	that	SCONJ
ftr-393	473	20	a	a	DET
ftr-393	473	21	designated	designate	VERB
ftr-393	473	22	roth	roth	NOUN
ftr-393	473	23	contribution	contribution	NOUN
ftr-393	473	24	must	must	AUX
ftr-393	473	25	satisfy	satisfy	VERB
ftr-393	473	26	the	the	DET
ftr-393	473	27	requirements	requirement	NOUN
ftr-393	473	28	applicable	applicable	ADJ
ftr-393	473	29	to	to	ADP
ftr-393	473	30	any	any	DET
ftr-393	473	31	other	other	ADJ
ftr-393	473	32	elective	elective	ADJ
ftr-393	473	33	contributions	contribution	NOUN
ftr-393	473	34	made	make	VERB
ftr-393	473	35	under	under	ADP
ftr-393	473	36	a	a	DET
ftr-393	473	37	qualified	qualified	ADJ
ftr-393	473	38	cash	cash	NOUN
ftr-393	473	39	or	or	CCONJ
ftr-393	473	40	deferred	defer	VERB
ftr-393	473	41	arrangement	arrangement	NOUN
ftr-393	473	42	.	.	PUNCT
ftr-393	474	1	thus	thus	ADV
ftr-393	474	2	,	,	PUNCT
ftr-393	474	3	designated	designate	VERB
ftr-393	474	4	roth	roth	PROPN
ftr-393	474	5	contributions	contribution	NOUN
ftr-393	474	6	are	be	AUX
ftr-393	474	7	subject	subject	ADJ
ftr-393	474	8	to	to	ADP
ftr-393	474	9	the	the	DET
ftr-393	474	10	nonforfeitability	nonforfeitability	NOUN
ftr-393	474	11	and	and	CCONJ
ftr-393	474	12	distribution	distribution	NOUN
ftr-393	474	13	restrictions	restriction	NOUN
ftr-393	474	14	applicable	applicable	ADJ
ftr-393	474	15	to	to	ADP
ftr-393	474	16	elective	elective	ADJ
ftr-393	474	17	contributions	contribution	NOUN
ftr-393	474	18	and	and	CCONJ
ftr-393	474	19	are	be	AUX
ftr-393	474	20	taken	take	VERB
ftr-393	474	21	into	into	ADP
ftr-393	474	22	account	account	NOUN
ftr-393	474	23	under	under	ADP
ftr-393	474	24	the	the	DET
ftr-393	474	25	actual	actual	ADJ
ftr-393	474	26	deferral	deferral	ADJ
ftr-393	474	27	percentage	percentage	NOUN
ftr-393	474	28	test	test	NOUN
ftr-393	474	29	(	(	PUNCT
ftr-393	474	30	adp	adp	PROPN
ftr-393	474	31	test	test	NOUN
ftr-393	474	32	)	)	PUNCT
ftr-393	474	33	of	of	ADP
ftr-393	474	34	§	§	PROPN
ftr-393	474	35	401(k)(3	401(k)(3	NUM
ftr-393	474	36	)	)	PUNCT
ftr-393	474	37	in	in	ADP
ftr-393	474	38	the	the	DET
ftr-393	474	39	same	same	ADJ
ftr-393	474	40	manner	manner	NOUN
ftr-393	474	41	as	as	ADP
ftr-393	474	42	pre	pre	ADJ
ftr-393	474	43	-	-	ADJ
ftr-393	474	44	tax	tax	ADJ
ftr-393	474	45	elective	elective	ADJ
ftr-393	474	46	contributions	contribution	NOUN
ftr-393	474	47	.	.	PUNCT
ftr-393	475	1	similarly	similarly	ADV
ftr-393	475	2	,	,	PUNCT
ftr-393	475	3	designated	designate	VERB
ftr-393	475	4	roth	roth	NOUN
ftr-393	475	5	contributions	contribution	NOUN
ftr-393	475	6	may	may	AUX
ftr-393	475	7	be	be	AUX
ftr-393	475	8	treated	treat	VERB
ftr-393	475	9	as	as	ADP
ftr-393	475	10	catch	catch	NOUN
ftr-393	475	11	-	-	PUNCT
ftr-393	475	12	up	up	ADP
ftr-393	475	13	contributions	contribution	NOUN
ftr-393	475	14	and	and	CCONJ
ftr-393	475	15	serve	serve	VERB
ftr-393	475	16	as	as	ADP
ftr-393	475	17	the	the	DET
ftr-393	475	18	basis	basis	NOUN
ftr-393	475	19	for	for	ADP
ftr-393	475	20	a	a	DET
ftr-393	475	21	participant	participant	ADJ
ftr-393	475	22	loan	loan	NOUN
ftr-393	475	23	.	.	PUNCT
ftr-393	476	1	2	2	X
ftr-393	476	2	.	.	X
ftr-393	476	3	mrd	mrd	ADJ
ftr-393	476	4	requirements	requirement	NOUN
ftr-393	476	5	apply	apply	VERB
ftr-393	476	6	to	to	ADP
ftr-393	476	7	designated	designate	VERB
ftr-393	476	8	roth	roth	NOUN
ftr-393	476	9	accounts	account	NOUN
ftr-393	476	10	in	in	ADP
ftr-393	476	11	qualified	qualified	ADJ
ftr-393	476	12	plans	plan	NOUN
ftr-393	476	13	,	,	PUNCT
ftr-393	476	14	but	but	CCONJ
ftr-393	476	15	not	not	PART
ftr-393	476	16	to	to	ADP
ftr-393	476	17	amounts	amount	NOUN
ftr-393	476	18	rolled	roll	VERB
ftr-393	476	19	over	over	ADP
ftr-393	476	20	to	to	ADP
ftr-393	476	21	roth	roth	PROPN
ftr-393	476	22	iras	ira	NOUN
ftr-393	476	23	.	.	PROPN
ftr-393	476	24	reg-146459	reg-146459	PROPN
ftr-393	476	25	-	-	PUNCT
ftr-393	476	26	05	05	NUM
ftr-393	476	27	,	,	PUNCT
ftr-393	476	28	designated	designate	VERB
ftr-393	476	29	roth	roth	NOUN
ftr-393	476	30	accounts	account	VERB
ftr-393	476	31	under	under	ADP
ftr-393	476	32	section	section	NOUN
ftr-393	476	33	402a	402a	NOUN
ftr-393	476	34	,	,	PUNCT
ftr-393	476	35	71	71	NUM
ftr-393	476	36	f.r	f.r	NOUN
ftr-393	476	37	.	.	NOUN
ftr-393	476	38	4320	4320	NUM
ftr-393	476	39	(	(	PUNCT
ftr-393	476	40	1/26/06	1/26/06	NUM
ftr-393	476	41	)	)	PUNCT
ftr-393	476	42	.	.	PUNCT
ftr-393	477	1	these	these	DET
ftr-393	477	2	proposed	propose	VERB
ftr-393	477	3	regulations	regulation	NOUN
ftr-393	477	4	provide	provide	VERB
ftr-393	477	5	comprehensive	comprehensive	ADJ
ftr-393	477	6	guidance	guidance	NOUN
ftr-393	477	7	on	on	ADP
ftr-393	477	8	the	the	DET
ftr-393	477	9	taxation	taxation	NOUN
ftr-393	477	10	of	of	ADP
ftr-393	477	11	distributions	distribution	NOUN
ftr-393	477	12	from	from	ADP
ftr-393	477	13	designated	designate	VERB
ftr-393	477	14	roth	roth	NOUN
ftr-393	477	15	accounts	account	NOUN
ftr-393	477	16	.	.	PUNCT
ftr-393	478	1	there	there	PRON
ftr-393	478	2	is	be	VERB
ftr-393	478	3	no	no	DET
ftr-393	478	4	inclusion	inclusion	NOUN
ftr-393	478	5	in	in	ADP
ftr-393	478	6	income	income	NOUN
ftr-393	478	7	if	if	SCONJ
ftr-393	478	8	the	the	DET
ftr-393	478	9	distribution	distribution	NOUN
ftr-393	478	10	is	be	AUX
ftr-393	478	11	a	a	DET
ftr-393	478	12	qualified	qualified	ADJ
ftr-393	478	13	distribution	distribution	NOUN
ftr-393	478	14	,	,	PUNCT
ftr-393	478	15	which	which	PRON
ftr-393	478	16	is	be	AUX
ftr-393	478	17	a	a	DET
ftr-393	478	18	distribution	distribution	NOUN
ftr-393	478	19	that	that	PRON
ftr-393	478	20	is	be	AUX
ftr-393	478	21	made	make	VERB
ftr-393	478	22	after	after	ADP
ftr-393	478	23	a	a	DET
ftr-393	478	24	5	5	NUM
ftr-393	478	25	-	-	PUNCT
ftr-393	478	26	taxable	taxable	ADJ
ftr-393	478	27	-	-	PUNCT
ftr-393	478	28	year	year	NOUN
ftr-393	478	29	period	period	NOUN
ftr-393	478	30	of	of	ADP
ftr-393	478	31	460	460	NUM
ftr-393	478	32	florida	florida	PROPN
ftr-393	478	33	tax	tax	NOUN
ftr-393	478	34	review	review	NOUN
ftr-393	478	35	[	[	X
ftr-393	478	36	vol	vol	NOUN
ftr-393	478	37	.	.	PUNCT
ftr-393	478	38	8	8	NUM
ftr-393	478	39	:	:	PUNCT
ftr-393	478	40	si	si	NOUN
ftr-393	478	41	participation	participation	NOUN
ftr-393	478	42	and	and	CCONJ
ftr-393	478	43	that	that	PRON
ftr-393	478	44	is	be	AUX
ftr-393	478	45	either	either	ADV
ftr-393	478	46	made	make	VERB
ftr-393	478	47	after	after	SCONJ
ftr-393	478	48	the	the	DET
ftr-393	478	49	employee	employee	NOUN
ftr-393	478	50	attains	attain	VERB
ftr-393	478	51	59	59	NUM
ftr-393	478	52	-	-	PUNCT
ftr-393	478	53	1/2	1/2	NUM
ftr-393	478	54	years	year	NOUN
ftr-393	478	55	of	of	ADP
ftr-393	478	56	age	age	NOUN
ftr-393	478	57	,	,	PUNCT
ftr-393	478	58	or	or	CCONJ
ftr-393	478	59	is	be	AUX
ftr-393	478	60	made	make	VERB
ftr-393	478	61	after	after	ADP
ftr-393	478	62	the	the	DET
ftr-393	478	63	employee	employee	NOUN
ftr-393	478	64	’s	’s	PART
ftr-393	478	65	death	death	NOUN
ftr-393	478	66	,	,	PUNCT
ftr-393	478	67	or	or	CCONJ
ftr-393	478	68	is	be	AUX
ftr-393	478	69	attributable	attributable	ADJ
ftr-393	478	70	to	to	ADP
ftr-393	478	71	the	the	DET
ftr-393	478	72	employee	employee	NOUN
ftr-393	478	73	’s	’	VERB
ftr-393	478	74	being	be	AUX
ftr-393	478	75	disabled	disable	VERB
ftr-393	478	76	.	.	PUNCT
ftr-393	479	1	the	the	DET
ftr-393	479	2	5	5	NUM
ftr-393	479	3	-	-	PUNCT
ftr-393	479	4	taxable	taxable	ADJ
ftr-393	479	5	-	-	PUNCT
ftr-393	479	6	year	year	NOUN
ftr-393	479	7	period	period	NOUN
ftr-393	479	8	,	,	PUNCT
ftr-393	479	9	during	during	ADP
ftr-393	479	10	which	which	PRON
ftr-393	479	11	a	a	DET
ftr-393	479	12	distribution	distribution	NOUN
ftr-393	479	13	is	be	AUX
ftr-393	479	14	not	not	PART
ftr-393	479	15	a	a	DET
ftr-393	479	16	qualified	qualified	ADJ
ftr-393	479	17	distribution	distribution	NOUN
ftr-393	479	18	,	,	PUNCT
ftr-393	479	19	begins	begin	VERB
ftr-393	479	20	on	on	ADP
ftr-393	479	21	the	the	DET
ftr-393	479	22	first	first	ADJ
ftr-393	479	23	day	day	NOUN
ftr-393	479	24	of	of	ADP
ftr-393	479	25	the	the	DET
ftr-393	479	26	employee	employee	NOUN
ftr-393	479	27	’s	’s	PART
ftr-393	479	28	taxable	taxable	ADJ
ftr-393	479	29	year	year	NOUN
ftr-393	479	30	for	for	ADP
ftr-393	479	31	which	which	PRON
ftr-393	479	32	the	the	DET
ftr-393	479	33	employee	employee	NOUN
ftr-393	479	34	first	first	ADV
ftr-393	479	35	had	have	AUX
ftr-393	479	36	designated	designate	VERB
ftr-393	479	37	roth	roth	NOUN
ftr-393	479	38	contributions	contribution	NOUN
ftr-393	479	39	made	make	VERB
ftr-393	479	40	to	to	ADP
ftr-393	479	41	the	the	DET
ftr-393	479	42	plan	plan	NOUN
ftr-393	479	43	and	and	CCONJ
ftr-393	479	44	ends	end	VERB
ftr-393	479	45	when	when	SCONJ
ftr-393	479	46	5	5	NUM
ftr-393	479	47	consecutive	consecutive	ADJ
ftr-393	479	48	taxable	taxable	ADJ
ftr-393	479	49	years	year	NOUN
ftr-393	479	50	have	have	AUX
ftr-393	479	51	been	be	AUX
ftr-393	479	52	completed	complete	VERB
ftr-393	479	53	.	.	PUNCT
ftr-393	480	1	however	however	ADV
ftr-393	480	2	,	,	PUNCT
ftr-393	480	3	if	if	SCONJ
ftr-393	480	4	a	a	DET
ftr-393	480	5	direct	direct	ADJ
ftr-393	480	6	rollover	rollover	NOUN
ftr-393	480	7	is	be	AUX
ftr-393	480	8	made	make	VERB
ftr-393	480	9	from	from	ADP
ftr-393	480	10	a	a	DET
ftr-393	480	11	designated	designate	VERB
ftr-393	480	12	roth	roth	NOUN
ftr-393	480	13	account	account	VERB
ftr-393	480	14	under	under	ADP
ftr-393	480	15	another	another	DET
ftr-393	480	16	plan	plan	NOUN
ftr-393	480	17	,	,	PUNCT
ftr-393	480	18	the	the	DET
ftr-393	480	19	5	5	NUM
ftr-393	480	20	-	-	PUNCT
ftr-393	480	21	taxable	taxable	ADJ
ftr-393	480	22	-	-	PUNCT
ftr-393	480	23	year	year	NOUN
ftr-393	480	24	period	period	NOUN
ftr-393	480	25	for	for	ADP
ftr-393	480	26	the	the	DET
ftr-393	480	27	recipient	recipient	NOUN
ftr-393	480	28	plan	plan	NOUN
ftr-393	480	29	begins	begin	VERB
ftr-393	480	30	on	on	ADP
ftr-393	480	31	the	the	DET
ftr-393	480	32	first	first	ADJ
ftr-393	480	33	day	day	NOUN
ftr-393	480	34	of	of	ADP
ftr-393	480	35	the	the	DET
ftr-393	480	36	employee	employee	NOUN
ftr-393	480	37	’s	’s	PART
ftr-393	480	38	taxable	taxable	ADJ
ftr-393	480	39	year	year	NOUN
ftr-393	480	40	for	for	ADP
ftr-393	480	41	which	which	PRON
ftr-393	480	42	the	the	DET
ftr-393	480	43	employee	employee	NOUN
ftr-393	480	44	first	first	ADV
ftr-393	480	45	had	have	AUX
ftr-393	480	46	designated	designate	VERB
ftr-393	480	47	roth	roth	NOUN
ftr-393	480	48	contributions	contribution	NOUN
ftr-393	480	49	made	make	VERB
ftr-393	480	50	to	to	ADP
ftr-393	480	51	the	the	DET
ftr-393	480	52	other	other	ADJ
ftr-393	480	53	plan	plan	NOUN
ftr-393	480	54	,	,	PUNCT
ftr-393	480	55	if	if	SCONJ
ftr-393	480	56	earlier	early	ADV
ftr-393	480	57	.	.	PUNCT
ftr-393	481	1	3	3	X
ftr-393	481	2	.	.	X
ftr-393	481	3	how	how	SCONJ
ftr-393	481	4	to	to	PART
ftr-393	481	5	implement	implement	VERB
ftr-393	481	6	what	what	PRON
ftr-393	481	7	god	god	PROPN
ftr-393	481	8	hath	hath	PROPN
ftr-393	481	9	roth	roth	PROPN
ftr-393	481	10	.	.	PUNCT
ftr-393	482	1	notice	notice	VERB
ftr-393	482	2	2006	2006	NUM
ftr-393	482	3	-	-	SYM
ftr-393	482	4	44	44	NUM
ftr-393	482	5	,	,	PUNCT
ftr-393	482	6	2006	2006	NUM
ftr-393	482	7	-	-	SYM
ftr-393	482	8	20	20	NUM
ftr-393	482	9	i.r.b	i.r.b	NOUN
ftr-393	482	10	.	.	PUNCT
ftr-393	483	1	889	889	NUM
ftr-393	483	2	(	(	PUNCT
ftr-393	483	3	4/24/06	4/24/06	NUM
ftr-393	483	4	)	)	PUNCT
ftr-393	483	5	.	.	PUNCT
ftr-393	484	1	this	this	DET
ftr-393	484	2	notice	notice	NOUN
ftr-393	484	3	contains	contain	VERB
ftr-393	484	4	a	a	DET
ftr-393	484	5	sample	sample	NOUN
ftr-393	484	6	amendment	amendment	NOUN
ftr-393	484	7	to	to	PART
ftr-393	484	8	enable	enable	VERB
ftr-393	484	9	plan	plan	NOUN
ftr-393	484	10	sponsors	sponsor	NOUN
ftr-393	484	11	to	to	PART
ftr-393	484	12	provide	provide	VERB
ftr-393	484	13	for	for	ADP
ftr-393	484	14	designated	designate	VERB
ftr-393	484	15	roth	roth	NOUN
ftr-393	484	16	contributions	contribution	NOUN
ftr-393	484	17	in	in	ADP
ftr-393	484	18	their	their	PRON
ftr-393	484	19	401(k	401(k	NOUN
ftr-393	484	20	)	)	PUNCT
ftr-393	484	21	plans	plan	NOUN
ftr-393	484	22	.	.	PUNCT
ftr-393	485	1	4	4	X
ftr-393	485	2	.	.	X
ftr-393	485	3	t.d	t.d	PROPN
ftr-393	485	4	.	.	PROPN
ftr-393	485	5	9256	9256	NUM
ftr-393	485	6	,	,	PUNCT
ftr-393	485	7	revised	revise	VERB
ftr-393	485	8	regulations	regulation	NOUN
ftr-393	485	9	concerning	concern	VERB
ftr-393	485	10	disclosure	disclosure	NOUN
ftr-393	485	11	of	of	ADP
ftr-393	485	12	relative	relative	ADJ
ftr-393	485	13	values	value	NOUN
ftr-393	485	14	of	of	ADP
ftr-393	485	15	optional	optional	ADJ
ftr-393	485	16	forms	form	NOUN
ftr-393	485	17	of	of	ADP
ftr-393	485	18	benefit	benefit	NOUN
ftr-393	485	19	,	,	PUNCT
ftr-393	485	20	71	71	NUM
ftr-393	485	21	f.r	f.r	NOUN
ftr-393	485	22	.	.	PROPN
ftr-393	485	23	1479802	1479802	NUM
ftr-393	485	24	(	(	PUNCT
ftr-393	485	25	3/24/06	3/24/06	NUM
ftr-393	485	26	)	)	PUNCT
ftr-393	485	27	.	.	PUNCT
ftr-393	486	1	final	final	ADJ
ftr-393	486	2	regulations	regulation	NOUN
ftr-393	486	3	under	under	ADP
ftr-393	486	4	§	§	PROPN
ftr-393	486	5	417(a)(3	417(a)(3	NUM
ftr-393	486	6	)	)	PUNCT
ftr-393	486	7	address	address	NOUN
ftr-393	486	8	the	the	DET
ftr-393	486	9	content	content	NOUN
ftr-393	486	10	requirements	requirement	NOUN
ftr-393	486	11	applicable	applicable	ADJ
ftr-393	486	12	to	to	ADP
ftr-393	486	13	explanations	explanation	NOUN
ftr-393	486	14	of	of	ADP
ftr-393	486	15	qualified	qualified	ADJ
ftr-393	486	16	joint	joint	ADJ
ftr-393	486	17	and	and	CCONJ
ftr-393	486	18	survivor	survivor	NOUN
ftr-393	486	19	annuities	annuity	NOUN
ftr-393	486	20	and	and	CCONJ
ftr-393	486	21	qualified	qualified	ADJ
ftr-393	486	22	preretirement	preretirement	ADJ
ftr-393	486	23	survivor	survivor	NOUN
ftr-393	486	24	annuities	annuity	NOUN
ftr-393	486	25	payable	payable	ADJ
ftr-393	486	26	under	under	ADP
ftr-393	486	27	retirement	retirement	NOUN
ftr-393	486	28	plans	plan	NOUN
ftr-393	486	29	.	.	PUNCT
ftr-393	487	1	these	these	DET
ftr-393	487	2	regulations	regulation	NOUN
ftr-393	487	3	provide	provide	VERB
ftr-393	487	4	that	that	SCONJ
ftr-393	487	5	the	the	DET
ftr-393	487	6	explanation	explanation	NOUN
ftr-393	487	7	must	must	AUX
ftr-393	487	8	disclose	disclose	VERB
ftr-393	487	9	the	the	DET
ftr-393	487	10	relative	relative	ADJ
ftr-393	487	11	value	value	NOUN
ftr-393	487	12	of	of	ADP
ftr-393	487	13	any	any	DET
ftr-393	487	14	optional	optional	ADJ
ftr-393	487	15	forms	form	NOUN
ftr-393	487	16	of	of	ADP
ftr-393	487	17	benefit	benefit	NOUN
ftr-393	487	18	compared	compare	VERB
ftr-393	487	19	to	to	ADP
ftr-393	487	20	the	the	DET
ftr-393	487	21	value	value	NOUN
ftr-393	487	22	of	of	ADP
ftr-393	487	23	the	the	DET
ftr-393	487	24	qjsa	qjsa	NOUN
ftr-393	487	25	if	if	SCONJ
ftr-393	487	26	the	the	DET
ftr-393	487	27	actuarial	actuarial	ADJ
ftr-393	487	28	present	present	ADJ
ftr-393	487	29	value	value	NOUN
ftr-393	487	30	of	of	ADP
ftr-393	487	31	that	that	DET
ftr-393	487	32	optional	optional	ADJ
ftr-393	487	33	form	form	NOUN
ftr-393	487	34	of	of	ADP
ftr-393	487	35	benefit	benefit	NOUN
ftr-393	487	36	is	be	AUX
ftr-393	487	37	less	less	ADJ
ftr-393	487	38	than	than	ADP
ftr-393	487	39	that	that	PRON
ftr-393	487	40	of	of	ADP
ftr-393	487	41	the	the	DET
ftr-393	487	42	qjsa	qjsa	NOUN
ftr-393	487	43	.	.	PUNCT
ftr-393	488	1	effective	effective	ADJ
ftr-393	488	2	for	for	ADP
ftr-393	488	3	explanations	explanation	NOUN
ftr-393	488	4	provided	provide	VERB
ftr-393	488	5	for	for	ADP
ftr-393	488	6	annuity	annuity	NOUN
ftr-393	488	7	starting	start	VERB
ftr-393	488	8	dates	date	NOUN
ftr-393	488	9	beginning	begin	VERB
ftr-393	488	10	on	on	ADP
ftr-393	488	11	or	or	CCONJ
ftr-393	488	12	after	after	ADP
ftr-393	488	13	2/1/06	2/1/06	NUM
ftr-393	488	14	.	.	PROPN
ftr-393	488	15	5	5	NUM
ftr-393	488	16	.	.	X
ftr-393	489	1	plan	plan	NOUN
ftr-393	489	2	participants	participant	NOUN
ftr-393	489	3	can	can	AUX
ftr-393	489	4	now	now	ADV
ftr-393	489	5	get	get	VERB
ftr-393	489	6	some	some	DET
ftr-393	489	7	help	help	NOUN
ftr-393	489	8	on	on	ADP
ftr-393	489	9	investing	invest	VERB
ftr-393	489	10	their	their	PRON
ftr-393	489	11	401(k	401(k	NOUN
ftr-393	489	12	)	)	PUNCT
ftr-393	489	13	accounts	account	NOUN
ftr-393	489	14	.	.	PUNCT
ftr-393	490	1	pension	pension	NOUN
ftr-393	490	2	protection	protection	PROPN
ftr-393	490	3	act	act	PROPN
ftr-393	490	4	,	,	PUNCT
ftr-393	490	5	§	§	PROPN
ftr-393	490	6	601	601	NUM
ftr-393	490	7	,	,	PUNCT
ftr-393	490	8	amends	amend	VERB
ftr-393	490	9	erisa	erisa	PROPN
ftr-393	490	10	§	§	PROPN
ftr-393	490	11	408	408	NUM
ftr-393	490	12	and	and	CCONJ
ftr-393	490	13	code	code	VERB
ftr-393	490	14	§	§	PROPN
ftr-393	490	15	4975	4975	NUM
ftr-393	490	16	to	to	PART
ftr-393	490	17	permit	permit	VERB
ftr-393	490	18	employers	employer	NOUN
ftr-393	490	19	and	and	CCONJ
ftr-393	490	20	plan	plan	VERB
ftr-393	490	21	trustees	trustee	NOUN
ftr-393	490	22	to	to	PART
ftr-393	490	23	provide	provide	VERB
ftr-393	490	24	investment	investment	NOUN
ftr-393	490	25	advice	advice	NOUN
ftr-393	490	26	through	through	ADP
ftr-393	490	27	an	an	DET
ftr-393	490	28	“	"	PUNCT
ftr-393	490	29	eligible	eligible	ADJ
ftr-393	490	30	investment	investment	NOUN
ftr-393	490	31	advice	advice	NOUN
ftr-393	490	32	arrangement	arrangement	NOUN
ftr-393	490	33	”	"	PUNCT
ftr-393	490	34	to	to	ADP
ftr-393	490	35	participants	participant	NOUN
ftr-393	490	36	and	and	CCONJ
ftr-393	490	37	beneficiaries	beneficiary	NOUN
ftr-393	490	38	of	of	ADP
ftr-393	490	39	defined	define	VERB
ftr-393	490	40	contribution	contribution	NOUN
ftr-393	490	41	plans	plan	NOUN
ftr-393	490	42	who	who	PRON
ftr-393	490	43	direct	direct	VERB
ftr-393	490	44	the	the	DET
ftr-393	490	45	investment	investment	NOUN
ftr-393	490	46	of	of	ADP
ftr-393	490	47	their	their	PRON
ftr-393	490	48	accounts	account	NOUN
ftr-393	490	49	,	,	PUNCT
ftr-393	490	50	by	by	ADP
ftr-393	490	51	creating	create	VERB
ftr-393	490	52	another	another	DET
ftr-393	490	53	exclusion	exclusion	NOUN
ftr-393	490	54	from	from	ADP
ftr-393	490	55	prohibited	prohibit	VERB
ftr-393	490	56	transaction	transaction	NOUN
ftr-393	490	57	treatment	treatment	NOUN
ftr-393	490	58	.	.	PUNCT
ftr-393	491	1	these	these	DET
ftr-393	491	2	provisions	provision	NOUN
ftr-393	491	3	are	be	AUX
ftr-393	491	4	effective	effective	ADJ
ftr-393	491	5	for	for	ADP
ftr-393	491	6	advice	advice	NOUN
ftr-393	491	7	provided	provide	VERB
ftr-393	491	8	after	after	ADP
ftr-393	491	9	12/31/06	12/31/06	PROPN
ftr-393	491	10	.	.	PROPN
ftr-393	491	11	6	6	NUM
ftr-393	491	12	.	.	X
ftr-393	492	1	congress	congress	PROPN
ftr-393	492	2	–	–	PUNCT
ftr-393	492	3	in	in	ADP
ftr-393	492	4	reaction	reaction	NOUN
ftr-393	492	5	to	to	ADP
ftr-393	492	6	enron	enron	PROPN
ftr-393	492	7	–	–	PUNCT
ftr-393	492	8	requires	require	VERB
ftr-393	492	9	that	that	SCONJ
ftr-393	492	10	401(k	401(k	NOUN
ftr-393	492	11	)	)	PUNCT
ftr-393	492	12	participants	participant	NOUN
ftr-393	492	13	get	get	VERB
ftr-393	492	14	what	what	PRON
ftr-393	492	15	peter	peter	PROPN
ftr-393	492	16	lynch	lynch	PROPN
ftr-393	492	17	calls	call	VERB
ftr-393	492	18	“	"	PUNCT
ftr-393	492	19	di	di	NOUN
ftr-393	492	20	-	-	PUNCT
ftr-393	492	21	worse	bad	ADJ
ftr-393	492	22	-	-	PUNCT
ftr-393	492	23	ification	ification	NOUN
ftr-393	492	24	”	"	PUNCT
ftr-393	492	25	rights	right	NOUN
ftr-393	492	26	with	with	ADP
ftr-393	492	27	respect	respect	NOUN
ftr-393	492	28	to	to	ADP
ftr-393	492	29	employer	employer	NOUN
ftr-393	492	30	securities	security	NOUN
ftr-393	492	31	.	.	PUNCT
ftr-393	493	1	pension	pension	NOUN
ftr-393	493	2	protection	protection	PROPN
ftr-393	493	3	act	act	PROPN
ftr-393	493	4	§	§	PROPN
ftr-393	493	5	901	901	NUM
ftr-393	493	6	adds	add	VERB
ftr-393	493	7	new	new	ADJ
ftr-393	493	8	code	code	NOUN
ftr-393	493	9	§	§	PROPN
ftr-393	493	10	401(a)(35	401(a)(35	NUM
ftr-393	493	11	)	)	PUNCT
ftr-393	493	12	to	to	PART
ftr-393	493	13	provide	provide	VERB
ftr-393	493	14	diversification	diversification	NOUN
ftr-393	493	15	rights	right	NOUN
ftr-393	493	16	with	with	ADP
ftr-393	493	17	respect	respect	NOUN
ftr-393	493	18	to	to	ADP
ftr-393	493	19	publicly	publicly	ADV
ftr-393	493	20	traded	trade	VERB
ftr-393	493	21	employer	employer	NOUN
ftr-393	493	22	securities	security	NOUN
ftr-393	493	23	held	hold	VERB
ftr-393	493	24	by	by	ADP
ftr-393	493	25	a	a	DET
ftr-393	493	26	defined	define	VERB
ftr-393	493	27	contribution	contribution	NOUN
ftr-393	493	28	plan	plan	NOUN
ftr-393	493	29	.	.	PUNCT
ftr-393	494	1	this	this	DET
ftr-393	494	2	subsection	subsection	NOUN
ftr-393	494	3	is	be	AUX
ftr-393	494	4	effective	effective	ADJ
ftr-393	494	5	with	with	ADP
ftr-393	494	6	respect	respect	NOUN
ftr-393	494	7	to	to	PART
ftr-393	494	8	plan	plan	VERB
ftr-393	494	9	years	year	NOUN
ftr-393	494	10	beginning	begin	VERB
ftr-393	494	11	after	after	ADP
ftr-393	494	12	12/31/06	12/31/06	PROPN
ftr-393	494	13	.	.	PROPN
ftr-393	494	14	2007	2007	NUM
ftr-393	494	15	]	]	PUNCT
ftr-393	494	16	recent	recent	ADJ
ftr-393	494	17	developments	development	NOUN
ftr-393	494	18	in	in	ADP
ftr-393	494	19	federal	federal	ADJ
ftr-393	494	20	income	income	NOUN
ftr-393	494	21	taxation	taxation	NOUN
ftr-393	494	22	461	461	NUM
ftr-393	494	23	a.	a.	NOUN
ftr-393	494	24	notice	notice	NOUN
ftr-393	494	25	2006	2006	NUM
ftr-393	494	26	-	-	SYM
ftr-393	494	27	107	107	NUM
ftr-393	494	28	,	,	PUNCT
ftr-393	494	29	2006	2006	NUM
ftr-393	494	30	-	-	SYM
ftr-393	494	31	51	51	NUM
ftr-393	494	32	i.r.b	i.r.b	NOUN
ftr-393	494	33	.	.	PUNCT
ftr-393	495	1	1114	1114	NUM
ftr-393	495	2	(	(	PUNCT
ftr-393	495	3	11/30/06	11/30/06	NUM
ftr-393	495	4	)	)	PUNCT
ftr-393	495	5	.	.	PUNCT
ftr-393	496	1	this	this	DET
ftr-393	496	2	notice	notice	NOUN
ftr-393	496	3	provides	provide	VERB
ftr-393	496	4	transitional	transitional	ADJ
ftr-393	496	5	guidance	guidance	NOUN
ftr-393	496	6	regarding	regard	VERB
ftr-393	496	7	§	§	PROPN
ftr-393	496	8	401(a)(35	401(a)(35	NUM
ftr-393	496	9	)	)	PUNCT
ftr-393	496	10	,	,	PUNCT
ftr-393	496	11	together	together	ADV
ftr-393	496	12	with	with	ADP
ftr-393	496	13	a	a	DET
ftr-393	496	14	model	model	NOUN
ftr-393	496	15	notice	notice	NOUN
ftr-393	496	16	to	to	PART
ftr-393	496	17	plan	plan	VERB
ftr-393	496	18	participants	participant	NOUN
ftr-393	496	19	concerning	concern	VERB
ftr-393	496	20	employer	employer	NOUN
ftr-393	496	21	securities	security	NOUN
ftr-393	496	22	.	.	PUNCT
ftr-393	497	1	7	7	X
ftr-393	497	2	.	.	X
ftr-393	497	3	cash	cash	NOUN
ftr-393	497	4	balance	balance	NOUN
ftr-393	497	5	plan	plan	NOUN
ftr-393	497	6	proposed	propose	VERB
ftr-393	497	7	regulations	regulation	NOUN
ftr-393	497	8	provide	provide	VERB
ftr-393	497	9	a	a	DET
ftr-393	497	10	green	green	ADJ
ftr-393	497	11	light	light	NOUN
ftr-393	497	12	for	for	ADP
ftr-393	497	13	adoptions	adoption	NOUN
ftr-393	497	14	of	of	ADP
ftr-393	497	15	cash	cash	NOUN
ftr-393	497	16	balance	balance	NOUN
ftr-393	497	17	plans	plan	NOUN
ftr-393	497	18	favoring	favor	VERB
ftr-393	497	19	younger	young	ADJ
ftr-393	497	20	employees	employee	NOUN
ftr-393	497	21	,	,	PUNCT
ftr-393	497	22	including	include	VERB
ftr-393	497	23	permission	permission	NOUN
ftr-393	497	24	to	to	PART
ftr-393	497	25	require	require	VERB
ftr-393	497	26	quasi	quasi	NOUN
ftr-393	497	27	-	-	NOUN
ftr-393	497	28	geriatrics	geriatrics	ADJ
ftr-393	497	29	to	to	PART
ftr-393	497	30	spin	spin	VERB
ftr-393	497	31	their	their	PRON
ftr-393	497	32	[	[	X
ftr-393	497	33	retirement	retirement	NOUN
ftr-393	497	34	accrual	accrual	ADJ
ftr-393	497	35	]	]	PUNCT
ftr-393	497	36	wheels	wheel	NOUN
ftr-393	497	37	during	during	ADP
ftr-393	497	38	“	"	PUNCT
ftr-393	497	39	wear	wear	VERB
ftr-393	497	40	-	-	PUNCT
ftr-393	497	41	away	away	ADV
ftr-393	497	42	”	"	PUNCT
ftr-393	497	43	periods	period	NOUN
ftr-393	497	44	.	.	PUNCT
ftr-393	497	45	reg-20950086	reg-20950086	NOUN
ftr-393	497	46	and	and	CCONJ
ftr-393	497	47	reg-164464	reg-164464	NOUN
ftr-393	497	48	-	-	PUNCT
ftr-393	497	49	02	02	NUM
ftr-393	497	50	,	,	PUNCT
ftr-393	497	51	reductions	reduction	NOUN
ftr-393	497	52	of	of	ADP
ftr-393	497	53	accruals	accrual	NOUN
ftr-393	497	54	and	and	CCONJ
ftr-393	497	55	allocations	allocation	NOUN
ftr-393	497	56	because	because	SCONJ
ftr-393	497	57	of	of	ADP
ftr-393	497	58	the	the	DET
ftr-393	497	59	attainment	attainment	NOUN
ftr-393	497	60	of	of	ADP
ftr-393	497	61	any	any	DET
ftr-393	497	62	age	age	NOUN
ftr-393	497	63	;	;	PUNCT
ftr-393	497	64	application	application	NOUN
ftr-393	497	65	of	of	ADP
ftr-393	497	66	nondiscrimination	nondiscrimination	NOUN
ftr-393	497	67	cross	cross	ADJ
ftr-393	497	68	-	-	ADJ
ftr-393	497	69	testing	testing	ADJ
ftr-393	497	70	rules	rule	NOUN
ftr-393	497	71	to	to	PART
ftr-393	497	72	cash	cash	NOUN
ftr-393	497	73	balance	balance	NOUN
ftr-393	497	74	plans	plan	NOUN
ftr-393	497	75	,	,	PUNCT
ftr-393	497	76	67	67	NUM
ftr-393	497	77	f.r	f.r	NOUN
ftr-393	497	78	.	.	PROPN
ftr-393	497	79	76123	76123	NUM
ftr-393	497	80	(	(	PUNCT
ftr-393	497	81	12/11/02	12/11/02	NUM
ftr-393	497	82	)	)	PUNCT
ftr-393	497	83	.	.	PUNCT
ftr-393	498	1	these	these	DET
ftr-393	498	2	proposed	propose	VERB
ftr-393	498	3	regulations	regulation	NOUN
ftr-393	498	4	provide	provide	VERB
ftr-393	498	5	guidance	guidance	NOUN
ftr-393	498	6	on	on	ADP
ftr-393	498	7	age	age	NOUN
ftr-393	498	8	discrimination	discrimination	NOUN
ftr-393	498	9	requirements	requirement	NOUN
ftr-393	498	10	under	under	ADP
ftr-393	498	11	§	§	PROPN
ftr-393	498	12	§	§	PROPN
ftr-393	498	13	411(b)(1)(h	411(b)(1)(h	PROPN
ftr-393	498	14	)	)	PUNCT
ftr-393	498	15	and	and	CCONJ
ftr-393	498	16	411(b)(2	411(b)(2	NUM
ftr-393	498	17	)	)	PUNCT
ftr-393	498	18	,	,	PUNCT
ftr-393	498	19	including	include	VERB
ftr-393	498	20	the	the	DET
ftr-393	498	21	allocation	allocation	NOUN
ftr-393	498	22	of	of	ADP
ftr-393	498	23	these	these	DET
ftr-393	498	24	requirements	requirement	NOUN
ftr-393	498	25	to	to	PART
ftr-393	498	26	cash	cash	NOUN
ftr-393	498	27	balance	balance	NOUN
ftr-393	498	28	pension	pension	NOUN
ftr-393	498	29	plans	plan	NOUN
ftr-393	498	30	.	.	PUNCT
ftr-393	499	1	•	•	NUM
ftr-393	499	2	a	a	DET
ftr-393	499	3	cash	cash	NOUN
ftr-393	499	4	balance	balance	NOUN
ftr-393	499	5	plan	plan	NOUN
ftr-393	499	6	is	be	AUX
ftr-393	499	7	a	a	DET
ftr-393	499	8	defined	define	VERB
ftr-393	499	9	benefit	benefit	NOUN
ftr-393	499	10	plan	plan	NOUN
ftr-393	499	11	under	under	ADP
ftr-393	499	12	which	which	PRON
ftr-393	499	13	an	an	DET
ftr-393	499	14	employee	employee	NOUN
ftr-393	499	15	has	have	VERB
ftr-393	499	16	a	a	DET
ftr-393	499	17	hypothetical	hypothetical	ADJ
ftr-393	499	18	individual	individual	ADJ
ftr-393	499	19	account	account	NOUN
ftr-393	499	20	that	that	PRON
ftr-393	499	21	provides	provide	VERB
ftr-393	499	22	a	a	DET
ftr-393	499	23	benefit	benefit	NOUN
ftr-393	499	24	upon	upon	SCONJ
ftr-393	499	25	retirement	retirement	NOUN
ftr-393	499	26	based	base	VERB
ftr-393	499	27	upon	upon	SCONJ
ftr-393	499	28	pay	pay	NOUN
ftr-393	499	29	credits	credit	NOUN
ftr-393	499	30	and	and	CCONJ
ftr-393	499	31	interest	interest	NOUN
ftr-393	499	32	credits	credit	NOUN
ftr-393	499	33	–	–	PUNCT
ftr-393	499	34	a	a	DET
ftr-393	499	35	concept	concept	NOUN
ftr-393	499	36	that	that	PRON
ftr-393	499	37	closely	closely	ADV
ftr-393	499	38	resembles	resemble	VERB
ftr-393	499	39	a	a	DET
ftr-393	499	40	defined	define	VERB
ftr-393	499	41	contribution	contribution	NOUN
ftr-393	499	42	plan	plan	NOUN
ftr-393	499	43	.	.	PUNCT
ftr-393	500	1	section	section	NOUN
ftr-393	500	2	411(b)(1)(h	411(b)(1)(h	PROPN
ftr-393	500	3	)	)	PUNCT
ftr-393	500	4	provides	provide	VERB
ftr-393	500	5	that	that	SCONJ
ftr-393	500	6	a	a	DET
ftr-393	500	7	defined	define	VERB
ftr-393	500	8	benefit	benefit	NOUN
ftr-393	500	9	plan	plan	NOUN
ftr-393	500	10	fails	fail	VERB
ftr-393	500	11	to	to	PART
ftr-393	500	12	comply	comply	VERB
ftr-393	500	13	with	with	ADP
ftr-393	500	14	the	the	DET
ftr-393	500	15	age	age	NOUN
ftr-393	500	16	discrimination	discrimination	NOUN
ftr-393	500	17	rules	rule	NOUN
ftr-393	500	18	of	of	ADP
ftr-393	500	19	§	§	PROPN
ftr-393	500	20	411(b	411(b	PROPN
ftr-393	500	21	)	)	PUNCT
ftr-393	500	22	if	if	SCONJ
ftr-393	500	23	benefit	benefit	NOUN
ftr-393	500	24	accrual	accrual	ADJ
ftr-393	500	25	is	be	AUX
ftr-393	500	26	ceased	cease	VERB
ftr-393	500	27	or	or	CCONJ
ftr-393	500	28	reduced	reduce	VERB
ftr-393	500	29	on	on	ADP
ftr-393	500	30	the	the	DET
ftr-393	500	31	attainment	attainment	NOUN
ftr-393	500	32	of	of	ADP
ftr-393	500	33	any	any	DET
ftr-393	500	34	age	age	NOUN
ftr-393	500	35	,	,	PUNCT
ftr-393	500	36	and	and	CCONJ
ftr-393	500	37	§	§	PROPN
ftr-393	500	38	411(b)(2	411(b)(2	NUM
ftr-393	500	39	)	)	PUNCT
ftr-393	500	40	provides	provide	VERB
ftr-393	500	41	that	that	SCONJ
ftr-393	500	42	a	a	DET
ftr-393	500	43	defined	define	VERB
ftr-393	500	44	contribution	contribution	NOUN
ftr-393	500	45	plan	plan	NOUN
ftr-393	500	46	similarly	similarly	ADV
ftr-393	500	47	fails	fail	VERB
ftr-393	500	48	to	to	PART
ftr-393	500	49	comply	comply	VERB
ftr-393	500	50	unless	unless	SCONJ
ftr-393	500	51	the	the	DET
ftr-393	500	52	rate	rate	NOUN
ftr-393	500	53	at	at	ADP
ftr-393	500	54	which	which	PRON
ftr-393	500	55	amounts	amount	NOUN
ftr-393	500	56	are	be	AUX
ftr-393	500	57	allocated	allocate	VERB
ftr-393	500	58	to	to	ADP
ftr-393	500	59	an	an	DET
ftr-393	500	60	employee	employee	NOUN
ftr-393	500	61	’s	’s	PART
ftr-393	500	62	account	account	NOUN
ftr-393	500	63	is	be	AUX
ftr-393	500	64	not	not	PART
ftr-393	500	65	similarly	similarly	ADV
ftr-393	500	66	ceased	cease	VERB
ftr-393	500	67	or	or	CCONJ
ftr-393	500	68	reduced	reduce	VERB
ftr-393	500	69	because	because	SCONJ
ftr-393	500	70	of	of	ADP
ftr-393	500	71	age	age	NOUN
ftr-393	500	72	.	.	PUNCT
ftr-393	501	1	•	•	NUM
ftr-393	501	2	a	a	DET
ftr-393	501	3	cash	cash	NOUN
ftr-393	501	4	balance	balance	NOUN
ftr-393	501	5	qualifies	qualifie	NOUN
ftr-393	501	6	,	,	PUNCT
ftr-393	501	7	inter	inter	ADJ
ftr-393	501	8	alia	alia	NOUN
ftr-393	501	9	,	,	PUNCT
ftr-393	501	10	only	only	ADV
ftr-393	501	11	if	if	SCONJ
ftr-393	501	12	“	"	PUNCT
ftr-393	501	13	the	the	DET
ftr-393	501	14	participant	participant	NOUN
ftr-393	501	15	accrues	accrue	VERB
ftr-393	501	16	the	the	DET
ftr-393	501	17	right	right	NOUN
ftr-393	501	18	to	to	ADP
ftr-393	501	19	future	future	ADJ
ftr-393	501	20	interest	interest	NOUN
ftr-393	501	21	credits	credit	NOUN
ftr-393	501	22	(	(	PUNCT
ftr-393	501	23	without	without	ADP
ftr-393	501	24	regard	regard	NOUN
ftr-393	501	25	to	to	ADP
ftr-393	501	26	future	future	ADJ
ftr-393	501	27	service	service	NOUN
ftr-393	501	28	)	)	PUNCT
ftr-393	501	29	at	at	ADP
ftr-393	501	30	a	a	DET
ftr-393	501	31	reasonable	reasonable	ADJ
ftr-393	501	32	rate	rate	NOUN
ftr-393	501	33	of	of	ADP
ftr-393	501	34	interest	interest	NOUN
ftr-393	501	35	that	that	PRON
ftr-393	501	36	does	do	AUX
ftr-393	501	37	not	not	PART
ftr-393	501	38	decrease	decrease	VERB
ftr-393	501	39	because	because	SCONJ
ftr-393	501	40	of	of	ADP
ftr-393	501	41	the	the	DET
ftr-393	501	42	attainment	attainment	NOUN
ftr-393	501	43	of	of	ADP
ftr-393	501	44	any	any	DET
ftr-393	501	45	age	age	NOUN
ftr-393	501	46	.	.	PUNCT
ftr-393	501	47	”	"	PUNCT
ftr-393	502	1	•	•	ADP
ftr-393	502	2	the	the	DET
ftr-393	502	3	rules	rule	NOUN
ftr-393	502	4	for	for	ADP
ftr-393	502	5	conversion	conversion	NOUN
ftr-393	502	6	of	of	ADP
ftr-393	502	7	traditional	traditional	ADJ
ftr-393	502	8	defined	define	VERB
ftr-393	502	9	benefit	benefit	NOUN
ftr-393	502	10	plans	plan	NOUN
ftr-393	502	11	to	to	PART
ftr-393	502	12	cash	cash	VERB
ftr-393	502	13	balance	balance	NOUN
ftr-393	502	14	plans	plan	NOUN
ftr-393	502	15	require	require	VERB
ftr-393	502	16	that	that	SCONJ
ftr-393	502	17	either	either	CCONJ
ftr-393	502	18	(	(	PUNCT
ftr-393	502	19	1	1	X
ftr-393	502	20	)	)	PUNCT
ftr-393	502	21	the	the	DET
ftr-393	502	22	converted	convert	VERB
ftr-393	502	23	plan	plan	NOUN
ftr-393	502	24	defines	define	VERB
ftr-393	502	25	the	the	DET
ftr-393	502	26	benefit	benefit	NOUN
ftr-393	502	27	as	as	ADP
ftr-393	502	28	the	the	DET
ftr-393	502	29	sum	sum	NOUN
ftr-393	502	30	of	of	ADP
ftr-393	502	31	the	the	DET
ftr-393	502	32	benefits	benefit	NOUN
ftr-393	502	33	under	under	ADP
ftr-393	502	34	the	the	DET
ftr-393	502	35	traditional	traditional	ADJ
ftr-393	502	36	defined	define	VERB
ftr-393	502	37	benefit	benefit	NOUN
ftr-393	502	38	plan	plan	NOUN
ftr-393	502	39	and	and	CCONJ
ftr-393	502	40	the	the	DET
ftr-393	502	41	cash	cash	NOUN
ftr-393	502	42	balance	balance	NOUN
ftr-393	502	43	account	account	NOUN
ftr-393	502	44	,	,	PUNCT
ftr-393	502	45	or	or	CCONJ
ftr-393	502	46	(	(	PUNCT
ftr-393	502	47	2	2	X
ftr-393	502	48	)	)	PUNCT
ftr-393	502	49	the	the	DET
ftr-393	502	50	converted	convert	VERB
ftr-393	502	51	plan	plan	NOUN
ftr-393	502	52	must	must	AUX
ftr-393	502	53	establish	establish	VERB
ftr-393	502	54	each	each	DET
ftr-393	502	55	participant	participant	NOUN
ftr-393	502	56	’s	’s	PART
ftr-393	502	57	opening	opening	NOUN
ftr-393	502	58	account	account	NOUN
ftr-393	502	59	balance	balance	NOUN
ftr-393	502	60	as	as	ADP
ftr-393	502	61	an	an	DET
ftr-393	502	62	amount	amount	NOUN
ftr-393	502	63	not	not	PART
ftr-393	502	64	less	less	ADJ
ftr-393	502	65	than	than	ADP
ftr-393	502	66	the	the	DET
ftr-393	502	67	actuarial	actuarial	ADJ
ftr-393	502	68	present	present	ADJ
ftr-393	502	69	value	value	NOUN
ftr-393	502	70	of	of	ADP
ftr-393	502	71	the	the	DET
ftr-393	502	72	participant	participant	NOUN
ftr-393	502	73	’s	’s	PART
ftr-393	502	74	prior	prior	ADJ
ftr-393	502	75	accrued	accrue	VERB
ftr-393	502	76	benefit	benefit	NOUN
ftr-393	502	77	.	.	PUNCT
ftr-393	503	1	the	the	DET
ftr-393	503	2	second	second	ADJ
ftr-393	503	3	alternative	alternative	NOUN
ftr-393	503	4	would	would	AUX
ftr-393	503	5	permit	permit	VERB
ftr-393	503	6	a	a	DET
ftr-393	503	7	“	"	PUNCT
ftr-393	503	8	wear	wear	VERB
ftr-393	503	9	-	-	PUNCT
ftr-393	503	10	away	away	ADJ
ftr-393	503	11	”	"	PUNCT
ftr-393	503	12	period	period	NOUN
ftr-393	503	13	during	during	ADP
ftr-393	503	14	which	which	PRON
ftr-393	503	15	the	the	DET
ftr-393	503	16	participant	participant	NOUN
ftr-393	503	17	will	will	AUX
ftr-393	503	18	not	not	PART
ftr-393	503	19	accrue	accrue	VERB
ftr-393	503	20	net	net	ADJ
ftr-393	503	21	benefits	benefit	NOUN
ftr-393	503	22	for	for	ADP
ftr-393	503	23	some	some	DET
ftr-393	503	24	period	period	NOUN
ftr-393	503	25	after	after	ADP
ftr-393	503	26	the	the	DET
ftr-393	503	27	conversion	conversion	NOUN
ftr-393	503	28	.	.	PUNCT
ftr-393	504	1	462	462	NUM
ftr-393	504	2	florida	florida	PROPN
ftr-393	504	3	tax	tax	PROPN
ftr-393	504	4	review	review	NOUN
ftr-393	504	5	[	[	X
ftr-393	504	6	vol	vol	NOUN
ftr-393	504	7	.	.	PUNCT
ftr-393	504	8	8	8	NUM
ftr-393	504	9	:	:	PUNCT
ftr-393	504	10	si	si	PROPN
ftr-393	504	11	a.	a.	NOUN
ftr-393	504	12	treasury	treasury	PROPN
ftr-393	504	13	and	and	CCONJ
ftr-393	504	14	irs	irs	PROPN
ftr-393	504	15	withdraw	withdraw	VERB
ftr-393	504	16	the	the	DET
ftr-393	504	17	proposed	propose	VERB
ftr-393	504	18	cash	cash	NOUN
ftr-393	504	19	-	-	PUNCT
ftr-393	504	20	balance	balance	NOUN
ftr-393	504	21	plan	plan	NOUN
ftr-393	504	22	nondiscrimination	nondiscrimination	NOUN
ftr-393	504	23	regulations	regulation	NOUN
ftr-393	504	24	.	.	PUNCT
ftr-393	505	1	announcement	announcement	NOUN
ftr-393	505	2	2003	2003	NUM
ftr-393	505	3	-	-	SYM
ftr-393	505	4	22	22	NUM
ftr-393	505	5	,	,	PUNCT
ftr-393	505	6	2003	2003	NUM
ftr-393	505	7	-	-	SYM
ftr-393	505	8	17	17	NUM
ftr-393	505	9	i.r.b	i.r.b	NOUN
ftr-393	505	10	.	.	NOUN
ftr-393	505	11	846	846	NUM
ftr-393	505	12	(	(	PUNCT
ftr-393	505	13	4/7/03	4/7/03	NUM
ftr-393	505	14	)	)	PUNCT
ftr-393	505	15	.	.	PUNCT
ftr-393	506	1	the	the	DET
ftr-393	506	2	proposed	propose	VERB
ftr-393	506	3	nondiscrimination	nondiscrimination	NOUN
ftr-393	506	4	regulations	regulation	NOUN
ftr-393	506	5	under	under	ADP
ftr-393	506	6	§	§	PROPN
ftr-393	506	7	401(a)(4	401(a)(4	NOUN
ftr-393	506	8	)	)	PUNCT
ftr-393	506	9	that	that	PRON
ftr-393	506	10	would	would	AUX
ftr-393	506	11	have	have	AUX
ftr-393	506	12	required	require	VERB
ftr-393	506	13	a	a	DET
ftr-393	506	14	modified	modify	VERB
ftr-393	506	15	form	form	NOUN
ftr-393	506	16	of	of	ADP
ftr-393	506	17	cross	cross	ADJ
ftr-393	506	18	-	-	ADJ
ftr-393	506	19	testing	testing	NOUN
ftr-393	506	20	,	,	PUNCT
ftr-393	506	21	which	which	PRON
ftr-393	506	22	were	be	AUX
ftr-393	506	23	proposed	propose	VERB
ftr-393	506	24	at	at	ADP
ftr-393	506	25	the	the	DET
ftr-393	506	26	same	same	ADJ
ftr-393	506	27	time	time	NOUN
ftr-393	506	28	as	as	ADP
ftr-393	506	29	the	the	DET
ftr-393	506	30	proposed	propose	VERB
ftr-393	506	31	cash	cash	NOUN
ftr-393	506	32	balance	balance	NOUN
ftr-393	506	33	regulations	regulation	NOUN
ftr-393	506	34	,	,	PUNCT
ftr-393	506	35	are	be	AUX
ftr-393	506	36	withdrawn	withdraw	VERB
ftr-393	506	37	because	because	SCONJ
ftr-393	506	38	(	(	PUNCT
ftr-393	506	39	as	as	SCONJ
ftr-393	506	40	proposed	propose	VERB
ftr-393	506	41	)	)	PUNCT
ftr-393	506	42	they	they	PRON
ftr-393	506	43	would	would	AUX
ftr-393	506	44	make	make	VERB
ftr-393	506	45	it	it	PRON
ftr-393	506	46	difficult	difficult	ADJ
ftr-393	506	47	“	"	PUNCT
ftr-393	506	48	for	for	ADP
ftr-393	506	49	plan	plan	NOUN
ftr-393	506	50	sponsors	sponsor	NOUN
ftr-393	506	51	converting	convert	VERB
ftr-393	506	52	long	long	ADV
ftr-393	506	53	-	-	PUNCT
ftr-393	506	54	standing	stand	VERB
ftr-393	506	55	traditional	traditional	ADJ
ftr-393	506	56	pension	pension	NOUN
ftr-393	506	57	plans	plan	NOUN
ftr-393	506	58	to	to	PART
ftr-393	506	59	cash	cash	VERB
ftr-393	506	60	balance	balance	NOUN
ftr-393	506	61	plans	plan	NOUN
ftr-393	506	62	to	to	PART
ftr-393	506	63	provide	provide	VERB
ftr-393	506	64	different	different	ADJ
ftr-393	506	65	types	type	NOUN
ftr-393	506	66	of	of	ADP
ftr-393	506	67	transitional	transitional	ADJ
ftr-393	506	68	relief	relief	NOUN
ftr-393	506	69	to	to	PART
ftr-393	506	70	plan	plan	VERB
ftr-393	506	71	participants	participant	NOUN
ftr-393	506	72	.	.	PUNCT
ftr-393	506	73	”	"	PUNCT
ftr-393	507	1	the	the	DET
ftr-393	507	2	announcement	announcement	NOUN
ftr-393	507	3	states	state	VERB
ftr-393	507	4	that	that	SCONJ
ftr-393	507	5	the	the	DET
ftr-393	507	6	withdrawn	withdraw	VERB
ftr-393	507	7	proposed	propose	VERB
ftr-393	507	8	regulations	regulation	NOUN
ftr-393	507	9	will	will	AUX
ftr-393	507	10	be	be	AUX
ftr-393	507	11	re	re	VERB
ftr-393	507	12	-	-	VERB
ftr-393	507	13	proposed	propose	VERB
ftr-393	507	14	.	.	PUNCT
ftr-393	508	1	b.	b.	PROPN
ftr-393	508	2	section	section	PROPN
ftr-393	508	3	205	205	NUM
ftr-393	508	4	of	of	ADP
ftr-393	508	5	the	the	DET
ftr-393	508	6	consolidated	consolidated	ADJ
ftr-393	508	7	appropriations	appropriation	NOUN
ftr-393	508	8	act	act	PROPN
ftr-393	508	9	,	,	PUNCT
ftr-393	508	10	2004	2004	NUM
ftr-393	508	11	,	,	PUNCT
ftr-393	508	12	pub	pub	NOUN
ftr-393	508	13	.	.	PUNCT
ftr-393	509	1	l.	l.	PROPN
ftr-393	509	2	108	108	NUM
ftr-393	509	3	-	-	SYM
ftr-393	509	4	199	199	NUM
ftr-393	509	5	(	(	PUNCT
ftr-393	509	6	enacted	enact	VERB
ftr-393	509	7	1/23/04	1/23/04	NUM
ftr-393	509	8	)	)	PUNCT
ftr-393	509	9	,	,	PUNCT
ftr-393	509	10	provided	provide	VERB
ftr-393	509	11	that	that	SCONJ
ftr-393	509	12	none	none	NOUN
ftr-393	509	13	of	of	ADP
ftr-393	509	14	the	the	DET
ftr-393	509	15	funds	fund	NOUN
ftr-393	509	16	made	make	VERB
ftr-393	509	17	available	available	ADJ
ftr-393	509	18	in	in	ADP
ftr-393	509	19	the	the	DET
ftr-393	509	20	appropriations	appropriation	NOUN
ftr-393	509	21	act	act	NOUN
ftr-393	509	22	could	could	AUX
ftr-393	509	23	be	be	AUX
ftr-393	509	24	used	use	VERB
ftr-393	509	25	to	to	PART
ftr-393	509	26	issue	issue	VERB
ftr-393	509	27	any	any	DET
ftr-393	509	28	rule	rule	NOUN
ftr-393	509	29	or	or	CCONJ
ftr-393	509	30	regulation	regulation	NOUN
ftr-393	509	31	that	that	PRON
ftr-393	509	32	implemented	implement	VERB
ftr-393	509	33	the	the	DET
ftr-393	509	34	proposed	propose	VERB
ftr-393	509	35	agediscrimination	agediscrimination	NOUN
ftr-393	509	36	regulations	regulation	NOUN
ftr-393	509	37	or	or	CCONJ
ftr-393	509	38	any	any	DET
ftr-393	509	39	regulations	regulation	NOUN
ftr-393	509	40	reaching	reach	VERB
ftr-393	509	41	similar	similar	ADJ
ftr-393	509	42	results	result	NOUN
ftr-393	509	43	.	.	PUNCT
ftr-393	510	1	c.	c.	PROPN
ftr-393	510	2	proposed	propose	VERB
ftr-393	510	3	cash	cash	NOUN
ftr-393	510	4	balance	balance	NOUN
ftr-393	510	5	plan	plan	NOUN
ftr-393	510	6	regulations	regulation	NOUN
ftr-393	510	7	are	be	AUX
ftr-393	510	8	completely	completely	ADV
ftr-393	510	9	withdrawn	withdraw	VERB
ftr-393	510	10	.	.	PUNCT
ftr-393	511	1	announcement	announcement	NOUN
ftr-393	511	2	2004	2004	NUM
ftr-393	511	3	-	-	SYM
ftr-393	511	4	57	57	NUM
ftr-393	511	5	;	;	PUNCT
ftr-393	511	6	2004	2004	NUM
ftr-393	511	7	-	-	SYM
ftr-393	511	8	2	2	NUM
ftr-393	511	9	c.b	c.b	PROPN
ftr-393	511	10	.	.	PROPN
ftr-393	511	11	15	15	NUM
ftr-393	511	12	(	(	PUNCT
ftr-393	511	13	6/15/04	6/15/04	NUM
ftr-393	511	14	)	)	PUNCT
ftr-393	511	15	.	.	PUNCT
ftr-393	512	1	the	the	DET
ftr-393	512	2	december	december	PROPN
ftr-393	512	3	2002	2002	NUM
ftr-393	512	4	proposed	propose	VERB
ftr-393	512	5	regulations	regulation	NOUN
ftr-393	512	6	were	be	AUX
ftr-393	512	7	withdrawn	withdraw	VERB
ftr-393	512	8	in	in	ADP
ftr-393	512	9	order	order	NOUN
ftr-393	512	10	to	to	PART
ftr-393	512	11	give	give	VERB
ftr-393	512	12	congress	congress	PROPN
ftr-393	512	13	the	the	DET
ftr-393	512	14	opportunity	opportunity	NOUN
ftr-393	512	15	to	to	PART
ftr-393	512	16	consider	consider	VERB
ftr-393	512	17	the	the	DET
ftr-393	512	18	administration	administration	NOUN
ftr-393	512	19	’s	’s	PART
ftr-393	512	20	legislative	legislative	ADJ
ftr-393	512	21	proposal	proposal	NOUN
ftr-393	512	22	and	and	CCONJ
ftr-393	512	23	to	to	PART
ftr-393	512	24	address	address	VERB
ftr-393	512	25	cash	cash	NOUN
ftr-393	512	26	balance	balance	NOUN
ftr-393	512	27	plan	plan	NOUN
ftr-393	512	28	issues	issue	NOUN
ftr-393	512	29	through	through	ADP
ftr-393	512	30	legislation	legislation	NOUN
ftr-393	512	31	.	.	PUNCT
ftr-393	513	1	d.	d.	PROPN
ftr-393	513	2	district	district	PROPN
ftr-393	513	3	court	court	PROPN
ftr-393	513	4	finds	find	VERB
ftr-393	513	5	that	that	SCONJ
ftr-393	513	6	ibm	ibm	PROPN
ftr-393	513	7	cash	cash	NOUN
ftr-393	513	8	balance	balance	NOUN
ftr-393	513	9	plan	plan	NOUN
ftr-393	513	10	violates	violate	VERB
ftr-393	513	11	erisa	erisa	NOUN
ftr-393	513	12	–	–	PUNCT
ftr-393	513	13	but	but	CCONJ
ftr-393	513	14	case	case	NOUN
ftr-393	513	15	is	be	AUX
ftr-393	513	16	reversed	reverse	VERB
ftr-393	513	17	after	after	SCONJ
ftr-393	513	18	congress	congress	PROPN
ftr-393	513	19	passes	pass	VERB
ftr-393	513	20	the	the	DET
ftr-393	513	21	pension	pension	NOUN
ftr-393	513	22	protection	protection	NOUN
ftr-393	513	23	act	act	NOUN
ftr-393	513	24	of	of	ADP
ftr-393	513	25	2006	2006	NUM
ftr-393	513	26	.	.	PUNCT
ftr-393	514	1	cooper	cooper	PROPN
ftr-393	514	2	v.	v.	ADP
ftr-393	514	3	ibm	ibm	PROPN
ftr-393	514	4	personal	personal	ADJ
ftr-393	514	5	pension	pension	NOUN
ftr-393	514	6	plan	plan	NOUN
ftr-393	514	7	,	,	PUNCT
ftr-393	514	8	274	274	NUM
ftr-393	514	9	f.	f.	PROPN
ftr-393	514	10	supp	supp	PROPN
ftr-393	514	11	.	.	PUNCT
ftr-393	515	1	2d	2d	PROPN
ftr-393	515	2	1010	1010	NUM
ftr-393	515	3	(	(	PUNCT
ftr-393	515	4	s.d	s.d	PROPN
ftr-393	515	5	.	.	PROPN
ftr-393	515	6	ill	ill	PROPN
ftr-393	515	7	.	.	PUNCT
ftr-393	516	1	7/31/03	7/31/03	NUM
ftr-393	516	2	)	)	PUNCT
ftr-393	516	3	.	.	PUNCT
ftr-393	517	1	the	the	DET
ftr-393	517	2	court	court	NOUN
ftr-393	517	3	held	hold	VERB
ftr-393	517	4	that	that	SCONJ
ftr-393	517	5	the	the	DET
ftr-393	517	6	plan	plan	NOUN
ftr-393	517	7	violated	violate	VERB
ftr-393	517	8	erisa	erisa	NOUN
ftr-393	517	9	§	§	PROPN
ftr-393	517	10	§	§	PROPN
ftr-393	517	11	204(b)(1)(g	204(b)(1)(g	NOUN
ftr-393	517	12	)	)	PUNCT
ftr-393	518	1	[	[	X
ftr-393	518	2	reduction	reduction	NOUN
ftr-393	518	3	of	of	ADP
ftr-393	518	4	accrued	accrue	VERB
ftr-393	518	5	benefit	benefit	NOUN
ftr-393	518	6	solely	solely	ADV
ftr-393	518	7	on	on	ADP
ftr-393	518	8	increases	increase	NOUN
ftr-393	518	9	in	in	ADP
ftr-393	518	10	age	age	NOUN
ftr-393	518	11	or	or	CCONJ
ftr-393	518	12	service	service	NOUN
ftr-393	518	13	]	]	PUNCT
ftr-393	518	14	and	and	CCONJ
ftr-393	518	15	204(b)(1)(h	204(b)(1)(h	NUM
ftr-393	518	16	)	)	PUNCT
ftr-393	519	1	[	[	X
ftr-393	519	2	rate	rate	NOUN
ftr-393	519	3	of	of	ADP
ftr-393	519	4	benefit	benefit	NOUN
ftr-393	519	5	accrual	accrual	ADJ
ftr-393	519	6	decreases	decrease	NOUN
ftr-393	519	7	once	once	SCONJ
ftr-393	519	8	a	a	DET
ftr-393	519	9	certain	certain	ADJ
ftr-393	519	10	age	age	NOUN
ftr-393	519	11	is	be	AUX
ftr-393	519	12	attained	attain	VERB
ftr-393	519	13	]	]	PUNCT
ftr-393	519	14	.	.	PUNCT
ftr-393	520	1	e.	e.	PROPN
ftr-393	520	2	seventh	seventh	PROPN
ftr-393	520	3	circuit	circuit	PROPN
ftr-393	520	4	reverses	reverse	VERB
ftr-393	520	5	ibm	ibm	PROPN
ftr-393	520	6	case	case	NOUN
ftr-393	520	7	,	,	PUNCT
ftr-393	520	8	but	but	CCONJ
ftr-393	520	9	only	only	ADV
ftr-393	520	10	after	after	SCONJ
ftr-393	520	11	congress	congress	PROPN
ftr-393	520	12	acts	act	VERB
ftr-393	520	13	to	to	PART
ftr-393	520	14	legalize	legalize	VERB
ftr-393	520	15	cash	cash	NOUN
ftr-393	520	16	balance	balance	NOUN
ftr-393	520	17	plans	plan	NOUN
ftr-393	520	18	.	.	PUNCT
ftr-393	521	1	cooper	cooper	PROPN
ftr-393	521	2	v.	v.	ADP
ftr-393	521	3	ibm	ibm	PROPN
ftr-393	521	4	personal	personal	ADJ
ftr-393	521	5	pension	pension	NOUN
ftr-393	521	6	plan	plan	NOUN
ftr-393	521	7	,	,	PUNCT
ftr-393	521	8	457	457	NUM
ftr-393	521	9	f.3d	f.3d	NUM
ftr-393	521	10	636	636	NUM
ftr-393	521	11	(	(	PUNCT
ftr-393	521	12	7th	7th	ADJ
ftr-393	521	13	cir	cir	NOUN
ftr-393	521	14	.	.	PUNCT
ftr-393	521	15	8/7/06	8/7/06	NUM
ftr-393	521	16	)	)	PUNCT
ftr-393	521	17	,	,	PUNCT
ftr-393	521	18	rehearing	rehear	VERB
ftr-393	521	19	denied	deny	VERB
ftr-393	521	20	,	,	PUNCT
ftr-393	522	1	2006	2006	NUM
ftr-393	522	2	u.s	u.s	PROPN
ftr-393	522	3	.	.	PROPN
ftr-393	522	4	app	app	PROPN
ftr-393	522	5	.	.	PROPN
ftr-393	522	6	lexis	lexis	PROPN
ftr-393	522	7	23227	23227	NUM
ftr-393	522	8	(	(	PUNCT
ftr-393	522	9	7th	7th	ADJ
ftr-393	522	10	cir	cir	NOUN
ftr-393	522	11	.	.	PUNCT
ftr-393	523	1	9/1/06	9/1/06	NUM
ftr-393	523	2	)	)	PUNCT
ftr-393	523	3	,	,	PUNCT
ftr-393	523	4	rev’g	rev’g	PROPN
ftr-393	523	5	274	274	NUM
ftr-393	523	6	f.	f.	PROPN
ftr-393	523	7	supp	supp	PROPN
ftr-393	523	8	.	.	PUNCT
ftr-393	524	1	2d	2d	PROPN
ftr-393	524	2	1010	1010	NUM
ftr-393	524	3	(	(	PUNCT
ftr-393	524	4	s.d	s.d	PROPN
ftr-393	524	5	.	.	PROPN
ftr-393	524	6	ill	ill	PROPN
ftr-393	524	7	.	.	PUNCT
ftr-393	525	1	7/31/03	7/31/03	NUM
ftr-393	525	2	)	)	PUNCT
ftr-393	525	3	.	.	PUNCT
ftr-393	526	1	the	the	DET
ftr-393	526	2	seventh	seventh	ADJ
ftr-393	526	3	circuit	circuit	NOUN
ftr-393	526	4	(	(	PUNCT
ftr-393	526	5	judge	judge	NOUN
ftr-393	526	6	easterbrook	easterbrook	PROPN
ftr-393	526	7	)	)	PUNCT
ftr-393	526	8	analyzes	analyze	VERB
ftr-393	526	9	the	the	DET
ftr-393	526	10	situation	situation	NOUN
ftr-393	526	11	by	by	ADP
ftr-393	526	12	comparing	compare	VERB
ftr-393	526	13	erisa	erisa	NOUN
ftr-393	526	14	§	§	PROPN
ftr-393	526	15	204(b)(1)(h	204(b)(1)(h	PROPN
ftr-393	526	16	)	)	PUNCT
ftr-393	527	1	[	[	X
ftr-393	527	2	the	the	DET
ftr-393	527	3	anti	anti	ADJ
ftr-393	527	4	-	-	ADJ
ftr-393	527	5	age	age	ADJ
ftr-393	527	6	discrimination	discrimination	NOUN
ftr-393	527	7	provision	provision	NOUN
ftr-393	527	8	applicable	applicable	ADJ
ftr-393	527	9	to	to	ADP
ftr-393	527	10	defined	define	VERB
ftr-393	527	11	benefit	benefit	NOUN
ftr-393	527	12	plans	plan	NOUN
ftr-393	527	13	]	]	PUNCT
ftr-393	527	14	with	with	ADP
ftr-393	527	15	erisa	erisa	NOUN
ftr-393	527	16	§	§	PROPN
ftr-393	527	17	204(b)(2)(a	204(b)(2)(a	NUM
ftr-393	527	18	)	)	PUNCT
ftr-393	528	1	[	[	X
ftr-393	528	2	the	the	DET
ftr-393	528	3	anti	anti	ADJ
ftr-393	528	4	-	-	ADJ
ftr-393	528	5	age	age	ADJ
ftr-393	528	6	discrimination	discrimination	NOUN
ftr-393	528	7	provision	provision	NOUN
ftr-393	528	8	applicable	applicable	ADJ
ftr-393	528	9	to	to	ADP
ftr-393	528	10	defined	define	VERB
ftr-393	528	11	contribution	contribution	NOUN
ftr-393	528	12	plans	plan	NOUN
ftr-393	528	13	]	]	PUNCT
ftr-393	528	14	.	.	PUNCT
ftr-393	529	1	judge	judge	PROPN
ftr-393	529	2	easterbrook	easterbrook	PROPN
ftr-393	529	3	makes	make	VERB
ftr-393	529	4	the	the	DET
ftr-393	529	5	point	point	NOUN
ftr-393	529	6	that	that	SCONJ
ftr-393	529	7	“	"	PUNCT
ftr-393	529	8	benefit	benefit	VERB
ftr-393	529	9	accrual	accrual	ADJ
ftr-393	529	10	”	"	PUNCT
ftr-393	529	11	in	in	ADP
ftr-393	529	12	§	§	PROPN
ftr-393	529	13	204(b)(1)(h	204(b)(1)(h	NUM
ftr-393	529	14	)	)	PUNCT
ftr-393	529	15	does	do	AUX
ftr-393	529	16	not	not	PART
ftr-393	529	17	have	have	VERB
ftr-393	529	18	the	the	DET
ftr-393	529	19	same	same	ADJ
ftr-393	529	20	meaning	meaning	NOUN
ftr-393	529	21	as	as	ADP
ftr-393	529	22	“	"	PUNCT
ftr-393	529	23	accrued	accrued	ADJ
ftr-393	529	24	benefit	benefit	NOUN
ftr-393	529	25	,	,	PUNCT
ftr-393	529	26	”	"	PUNCT
ftr-393	529	27	which	which	PRON
ftr-393	529	28	2007	2007	NUM
ftr-393	529	29	]	]	PUNCT
ftr-393	529	30	recent	recent	ADJ
ftr-393	529	31	developments	development	NOUN
ftr-393	529	32	in	in	ADP
ftr-393	529	33	federal	federal	ADJ
ftr-393	529	34	income	income	NOUN
ftr-393	529	35	taxation	taxation	NOUN
ftr-393	529	36	463	463	NUM
ftr-393	529	37	is	be	AUX
ftr-393	529	38	defined	define	VERB
ftr-393	529	39	in	in	ADP
ftr-393	529	40	erisa	erisa	NOUN
ftr-393	529	41	§	§	PROPN
ftr-393	529	42	3(23)(a	3(23)(a	NUM
ftr-393	529	43	)	)	PUNCT
ftr-393	529	44	as	as	ADP
ftr-393	529	45	an	an	DET
ftr-393	529	46	amount	amount	NOUN
ftr-393	529	47	“	"	PUNCT
ftr-393	529	48	expressed	express	VERB
ftr-393	529	49	in	in	ADP
ftr-393	529	50	the	the	DET
ftr-393	529	51	form	form	NOUN
ftr-393	529	52	of	of	ADP
ftr-393	529	53	an	an	DET
ftr-393	529	54	annual	annual	ADJ
ftr-393	529	55	benefit	benefit	NOUN
ftr-393	529	56	commencing	commencing	NOUN
ftr-393	529	57	at	at	ADP
ftr-393	529	58	normal	normal	ADJ
ftr-393	529	59	retirement	retirement	NOUN
ftr-393	529	60	age	age	NOUN
ftr-393	529	61	.	.	PUNCT
ftr-393	529	62	”	"	PUNCT
ftr-393	530	1	•	•	NUM
ftr-393	530	2	judge	judge	PROPN
ftr-393	530	3	easterbrook	easterbrook	PROPN
ftr-393	530	4	ascribes	ascribe	VERB
ftr-393	530	5	to	to	ADP
ftr-393	530	6	the	the	DET
ftr-393	530	7	district	district	NOUN
ftr-393	530	8	court	court	NOUN
ftr-393	530	9	its	its	PRON
ftr-393	530	10	conclusion	conclusion	NOUN
ftr-393	530	11	that	that	SCONJ
ftr-393	530	12	cash	cash	NOUN
ftr-393	530	13	balance	balance	NOUN
ftr-393	530	14	plans	plan	NOUN
ftr-393	530	15	discriminate	discriminate	VERB
ftr-393	530	16	on	on	ADP
ftr-393	530	17	account	account	NOUN
ftr-393	530	18	of	of	ADP
ftr-393	530	19	age	age	NOUN
ftr-393	530	20	based	base	VERB
ftr-393	530	21	on	on	ADP
ftr-393	530	22	an	an	DET
ftr-393	530	23	example	example	NOUN
ftr-393	530	24	comparing	compare	VERB
ftr-393	530	25	the	the	DET
ftr-393	530	26	benefit	benefit	NOUN
ftr-393	530	27	received	receive	VERB
ftr-393	530	28	by	by	ADP
ftr-393	530	29	a	a	DET
ftr-393	530	30	30	30	NUM
ftr-393	530	31	-	-	PUNCT
ftr-393	530	32	year	year	NOUN
ftr-393	530	33	-	-	PUNCT
ftr-393	530	34	old	old	ADJ
ftr-393	530	35	who	who	PRON
ftr-393	530	36	leaves	leave	VERB
ftr-393	530	37	ibm	ibm	PROPN
ftr-393	530	38	at	at	ADP
ftr-393	530	39	age	age	NOUN
ftr-393	530	40	50	50	NUM
ftr-393	530	41	with	with	ADP
ftr-393	530	42	the	the	DET
ftr-393	530	43	benefit	benefit	NOUN
ftr-393	530	44	received	receive	VERB
ftr-393	530	45	by	by	ADP
ftr-393	530	46	a	a	DET
ftr-393	530	47	45	45	NUM
ftr-393	530	48	-	-	PUNCT
ftr-393	530	49	year	year	NOUN
ftr-393	530	50	-	-	PUNCT
ftr-393	530	51	old	old	ADJ
ftr-393	530	52	who	who	PRON
ftr-393	530	53	retires	retire	VERB
ftr-393	530	54	at	at	ADP
ftr-393	530	55	age	age	NOUN
ftr-393	530	56	65	65	NUM
ftr-393	530	57	,	,	PUNCT
ftr-393	530	58	and	and	CCONJ
ftr-393	530	59	states	state	VERB
ftr-393	530	60	that	that	SCONJ
ftr-393	530	61	the	the	DET
ftr-393	530	62	district	district	NOUN
ftr-393	530	63	court	court	NOUN
ftr-393	530	64	based	base	VERB
ftr-393	530	65	its	its	PRON
ftr-393	530	66	conclusion	conclusion	NOUN
ftr-393	530	67	of	of	ADP
ftr-393	530	68	discrimination	discrimination	NOUN
ftr-393	530	69	on	on	ADP
ftr-393	530	70	the	the	DET
ftr-393	530	71	fact	fact	NOUN
ftr-393	530	72	that	that	SCONJ
ftr-393	530	73	the	the	DET
ftr-393	530	74	difference	difference	NOUN
ftr-393	530	75	in	in	ADP
ftr-393	530	76	accrued	accrue	VERB
ftr-393	530	77	benefit	benefit	NOUN
ftr-393	530	78	at	at	ADP
ftr-393	530	79	age	age	NOUN
ftr-393	530	80	65	65	NUM
ftr-393	530	81	–	–	PUNCT
ftr-393	530	82	attributable	attributable	ADJ
ftr-393	530	83	to	to	ADP
ftr-393	530	84	15	15	NUM
ftr-393	530	85	additional	additional	ADJ
ftr-393	530	86	years	year	NOUN
ftr-393	530	87	of	of	ADP
ftr-393	530	88	compound	compound	NOUN
ftr-393	530	89	interest	interest	NOUN
ftr-393	530	90	–	–	PUNCT
ftr-393	530	91	is	be	AUX
ftr-393	530	92	not	not	PART
ftr-393	530	93	counterbalanced	counterbalance	VERB
ftr-393	530	94	by	by	ADP
ftr-393	530	95	the	the	DET
ftr-393	530	96	fact	fact	NOUN
ftr-393	530	97	that	that	SCONJ
ftr-393	530	98	older	old	ADJ
ftr-393	530	99	workers	worker	NOUN
ftr-393	530	100	generally	generally	ADV
ftr-393	530	101	draw	draw	VERB
ftr-393	530	102	higher	high	ADJ
ftr-393	530	103	salaries	salary	NOUN
ftr-393	530	104	.	.	PUNCT
ftr-393	531	1	he	he	PRON
ftr-393	531	2	rejects	reject	VERB
ftr-393	531	3	this	this	DET
ftr-393	531	4	interpretation	interpretation	NOUN
ftr-393	531	5	of	of	ADP
ftr-393	531	6	the	the	DET
ftr-393	531	7	statute	statute	NOUN
ftr-393	531	8	that	that	PRON
ftr-393	531	9	“	"	PUNCT
ftr-393	531	10	treats	treat	VERB
ftr-393	531	11	the	the	DET
ftr-393	531	12	time	time	NOUN
ftr-393	531	13	value	value	NOUN
ftr-393	531	14	of	of	ADP
ftr-393	531	15	money	money	NOUN
ftr-393	531	16	as	as	ADP
ftr-393	531	17	age	age	NOUN
ftr-393	531	18	discrimination	discrimination	NOUN
ftr-393	531	19	.	.	PUNCT
ftr-393	531	20	”	"	PUNCT
ftr-393	532	1	•	•	NUM
ftr-393	532	2	judge	judge	NOUN
ftr-393	532	3	easterbrook	easterbrook	PROPN
ftr-393	532	4	reinforces	reinforce	VERB
ftr-393	532	5	this	this	DET
ftr-393	532	6	conclusion	conclusion	NOUN
ftr-393	532	7	by	by	ADP
ftr-393	532	8	noting	note	VERB
ftr-393	532	9	it	it	PRON
ftr-393	532	10	is	be	AUX
ftr-393	532	11	identical	identical	ADJ
ftr-393	532	12	to	to	ADP
ftr-393	532	13	the	the	DET
ftr-393	532	14	view	view	NOUN
ftr-393	532	15	of	of	ADP
ftr-393	532	16	the	the	DET
ftr-393	532	17	treasury	treasury	PROPN
ftr-393	532	18	department	department	NOUN
ftr-393	532	19	expressed	express	VERB
ftr-393	532	20	in	in	ADP
ftr-393	532	21	the	the	DET
ftr-393	532	22	december	december	PROPN
ftr-393	532	23	2002	2002	NUM
ftr-393	532	24	proposed	propose	VERB
ftr-393	532	25	regulations	regulation	NOUN
ftr-393	532	26	which	which	PRON
ftr-393	532	27	concluded	conclude	VERB
ftr-393	532	28	that	that	SCONJ
ftr-393	532	29	the	the	DET
ftr-393	532	30	proper	proper	ADJ
ftr-393	532	31	question	question	NOUN
ftr-393	532	32	to	to	PART
ftr-393	532	33	ask	ask	VERB
ftr-393	532	34	is	be	AUX
ftr-393	532	35	,	,	PUNCT
ftr-393	532	36	“	"	PUNCT
ftr-393	532	37	if	if	SCONJ
ftr-393	532	38	this	this	DET
ftr-393	532	39	employee	employee	NOUN
ftr-393	532	40	were	be	AUX
ftr-393	532	41	younger	young	ADJ
ftr-393	532	42	,	,	PUNCT
ftr-393	532	43	would	would	AUX
ftr-393	532	44	the	the	DET
ftr-393	532	45	hypothetical	hypothetical	ADJ
ftr-393	532	46	balance	balance	NOUN
ftr-393	532	47	have	have	AUX
ftr-393	532	48	grown	grow	VERB
ftr-393	532	49	more	more	ADV
ftr-393	532	50	this	this	DET
ftr-393	532	51	year	year	NOUN
ftr-393	532	52	?	?	PUNCT
ftr-393	532	53	”	"	PUNCT
ftr-393	533	1	f.	f.	PROPN
ftr-393	533	2	the	the	DET
ftr-393	533	3	world	world	NOUN
ftr-393	533	4	is	be	AUX
ftr-393	533	5	now	now	ADV
ftr-393	533	6	safe	safe	ADJ
ftr-393	533	7	for	for	ADP
ftr-393	533	8	cash	cash	NOUN
ftr-393	533	9	balance	balance	NOUN
ftr-393	533	10	plans	plan	NOUN
ftr-393	533	11	.	.	PUNCT
ftr-393	534	1	pension	pension	NOUN
ftr-393	534	2	protection	protection	PROPN
ftr-393	534	3	act	act	PROPN
ftr-393	534	4	§	§	PROPN
ftr-393	534	5	701	701	NUM
ftr-393	534	6	amends	amend	NOUN
ftr-393	534	7	erisa	erisa	PROPN
ftr-393	534	8	§	§	PROPN
ftr-393	534	9	§	§	PROPN
ftr-393	534	10	203	203	NUM
ftr-393	534	11	,	,	PUNCT
ftr-393	534	12	204	204	NUM
ftr-393	534	13	and	and	CCONJ
ftr-393	534	14	205	205	NUM
ftr-393	534	15	,	,	PUNCT
ftr-393	534	16	code	code	NOUN
ftr-393	534	17	§	§	PROPN
ftr-393	534	18	§	§	PROPN
ftr-393	534	19	411	411	NUM
ftr-393	534	20	and	and	CCONJ
ftr-393	534	21	417	417	NUM
ftr-393	534	22	,	,	PUNCT
ftr-393	534	23	and	and	CCONJ
ftr-393	534	24	adea	adea	PROPN
ftr-393	534	25	§	§	PROPN
ftr-393	534	26	4(i)(2	4(i)(2	NUM
ftr-393	534	27	)	)	PUNCT
ftr-393	534	28	to	to	PART
ftr-393	534	29	provide	provide	VERB
ftr-393	534	30	that	that	PRON
ftr-393	534	31	cash	cash	NOUN
ftr-393	534	32	balance	balance	NOUN
ftr-393	534	33	plans	plan	NOUN
ftr-393	534	34	do	do	AUX
ftr-393	534	35	not	not	PART
ftr-393	534	36	per	per	ADP
ftr-393	534	37	se	se	X
ftr-393	534	38	violate	violate	VERB
ftr-393	534	39	the	the	DET
ftr-393	534	40	prohibition	prohibition	NOUN
ftr-393	534	41	on	on	ADP
ftr-393	534	42	age	age	NOUN
ftr-393	534	43	discrimination	discrimination	NOUN
ftr-393	534	44	.	.	PUNCT
ftr-393	535	1	g.	g.	NOUN
ftr-393	535	2	or	or	CCONJ
ftr-393	535	3	is	be	AUX
ftr-393	535	4	it	it	PRON
ftr-393	535	5	?	?	PUNCT
ftr-393	536	1	in	in	ADP
ftr-393	536	2	re	re	PROPN
ftr-393	536	3	citigroup	citigroup	NOUN
ftr-393	536	4	pension	pension	NOUN
ftr-393	536	5	plan	plan	NOUN
ftr-393	536	6	erisa	erisa	NOUN
ftr-393	536	7	legislation	legislation	NOUN
ftr-393	536	8	,	,	PUNCT
ftr-393	536	9	470	470	NUM
ftr-393	536	10	f.	f.	PROPN
ftr-393	536	11	supp	supp	PROPN
ftr-393	536	12	.	.	PUNCT
ftr-393	537	1	2d	2d	NUM
ftr-393	537	2	323	323	NUM
ftr-393	537	3	(	(	PUNCT
ftr-393	537	4	s.d	s.d	PROPN
ftr-393	537	5	.	.	PROPN
ftr-393	537	6	n.y	n.y	PROPN
ftr-393	537	7	.	.	PROPN
ftr-393	537	8	12/12/06	12/12/06	NUM
ftr-393	537	9	)	)	PUNCT
ftr-393	537	10	.	.	PUNCT
ftr-393	538	1	the	the	DET
ftr-393	538	2	court	court	NOUN
ftr-393	538	3	(	(	PUNCT
ftr-393	538	4	judge	judge	PROPN
ftr-393	538	5	scheindlin	scheindlin	PROPN
ftr-393	538	6	)	)	PUNCT
ftr-393	538	7	disagreed	disagree	VERB
ftr-393	538	8	with	with	ADP
ftr-393	538	9	the	the	DET
ftr-393	538	10	seventh	seventh	ADJ
ftr-393	538	11	circuit	circuit	PROPN
ftr-393	538	12	’s	’s	PART
ftr-393	538	13	cooper	cooper	PROPN
ftr-393	538	14	decision	decision	NOUN
ftr-393	538	15	and	and	CCONJ
ftr-393	538	16	found	find	VERB
ftr-393	538	17	that	that	SCONJ
ftr-393	538	18	cash	cash	NOUN
ftr-393	538	19	balance	balance	NOUN
ftr-393	538	20	plans	plan	NOUN
ftr-393	538	21	violate	violate	VERB
ftr-393	538	22	the	the	DET
ftr-393	538	23	prohibition	prohibition	NOUN
ftr-393	538	24	on	on	ADP
ftr-393	538	25	age	age	NOUN
ftr-393	538	26	discrimination	discrimination	NOUN
ftr-393	538	27	.	.	PUNCT
ftr-393	539	1	h.	h.	PROPN
ftr-393	539	2	notice	notice	PROPN
ftr-393	539	3	2007	2007	NUM
ftr-393	539	4	-	-	SYM
ftr-393	539	5	6	6	NUM
ftr-393	539	6	,	,	PUNCT
ftr-393	539	7	2007	2007	NUM
ftr-393	539	8	-	-	SYM
ftr-393	539	9	3	3	NUM
ftr-393	539	10	i.r.b	i.r.b	NOUN
ftr-393	539	11	.	.	PUNCT
ftr-393	540	1	272	272	NUM
ftr-393	540	2	(	(	PUNCT
ftr-393	540	3	1/16/07	1/16/07	NUM
ftr-393	540	4	)	)	PUNCT
ftr-393	540	5	.	.	PUNCT
ftr-393	541	1	the	the	DET
ftr-393	541	2	irs	irs	PROPN
ftr-393	541	3	is	be	AUX
ftr-393	541	4	beginning	begin	VERB
ftr-393	541	5	to	to	PART
ftr-393	541	6	process	process	VERB
ftr-393	541	7	determination	determination	NOUN
ftr-393	541	8	letter	letter	NOUN
ftr-393	541	9	and	and	CCONJ
ftr-393	541	10	examination	examination	NOUN
ftr-393	541	11	cases	case	NOUN
ftr-393	541	12	in	in	ADP
ftr-393	541	13	which	which	PRON
ftr-393	541	14	an	an	DET
ftr-393	541	15	application	application	NOUN
ftr-393	541	16	for	for	ADP
ftr-393	541	17	a	a	DET
ftr-393	541	18	determination	determination	NOUN
ftr-393	541	19	letter	letter	NOUN
ftr-393	541	20	or	or	CCONJ
ftr-393	541	21	a	a	DET
ftr-393	541	22	plan	plan	NOUN
ftr-393	541	23	under	under	ADP
ftr-393	541	24	examination	examination	NOUN
ftr-393	541	25	involves	involve	VERB
ftr-393	541	26	an	an	DET
ftr-393	541	27	amendment	amendment	NOUN
ftr-393	541	28	to	to	PART
ftr-393	541	29	change	change	VERB
ftr-393	541	30	a	a	DET
ftr-393	541	31	traditional	traditional	ADJ
ftr-393	541	32	defined	define	VERB
ftr-393	541	33	benefit	benefit	NOUN
ftr-393	541	34	plan	plan	NOUN
ftr-393	541	35	into	into	ADP
ftr-393	541	36	a	a	DET
ftr-393	541	37	cash	cash	NOUN
ftr-393	541	38	balance	balance	NOUN
ftr-393	541	39	plan	plan	NOUN
ftr-393	541	40	.	.	PUNCT
ftr-393	542	1	this	this	DET
ftr-393	542	2	notice	notice	NOUN
ftr-393	542	3	also	also	ADV
ftr-393	542	4	provides	provide	VERB
ftr-393	542	5	transitional	transitional	ADJ
ftr-393	542	6	guidance	guidance	NOUN
ftr-393	542	7	on	on	ADP
ftr-393	542	8	the	the	DET
ftr-393	542	9	requirements	requirement	NOUN
ftr-393	542	10	of	of	ADP
ftr-393	542	11	code	code	NOUN
ftr-393	542	12	§	§	PROPN
ftr-393	542	13	§	§	NOUN
ftr-393	542	14	411(a)(13	411(a)(13	NUM
ftr-393	542	15	)	)	PUNCT
ftr-393	542	16	and	and	CCONJ
ftr-393	542	17	411(b)(5	411(b)(5	NUM
ftr-393	542	18	)	)	PUNCT
ftr-393	542	19	,	,	PUNCT
ftr-393	542	20	which	which	PRON
ftr-393	542	21	were	be	AUX
ftr-393	542	22	added	add	VERB
ftr-393	542	23	by	by	ADP
ftr-393	542	24	§	§	PROPN
ftr-393	542	25	701(b	701(b	PROPN
ftr-393	542	26	)	)	PUNCT
ftr-393	542	27	of	of	ADP
ftr-393	542	28	the	the	DET
ftr-393	542	29	pension	pension	NOUN
ftr-393	542	30	protection	protection	NOUN
ftr-393	542	31	act	act	PROPN
ftr-393	542	32	.	.	PUNCT
ftr-393	543	1	8	8	X
ftr-393	543	2	.	.	PUNCT
ftr-393	544	1	the	the	DET
ftr-393	544	2	increased	increase	VERB
ftr-393	544	3	funding	funding	NOUN
ftr-393	544	4	limits	limit	NOUN
ftr-393	544	5	provided	provide	VERB
ftr-393	544	6	in	in	ADP
ftr-393	544	7	the	the	DET
ftr-393	544	8	2001	2001	NUM
ftr-393	544	9	act	act	NOUN
ftr-393	544	10	are	be	AUX
ftr-393	544	11	made	make	VERB
ftr-393	544	12	permanent	permanent	ADJ
ftr-393	544	13	.	.	PUNCT
ftr-393	545	1	pension	pension	NOUN
ftr-393	545	2	protection	protection	PROPN
ftr-393	545	3	act	act	PROPN
ftr-393	545	4	§	§	PROPN
ftr-393	545	5	811	811	NUM
ftr-393	545	6	repeals	repeal	NOUN
ftr-393	545	7	the	the	DET
ftr-393	545	8	sunset	sunset	NOUN
ftr-393	545	9	provision	provision	NOUN
ftr-393	545	10	of	of	ADP
ftr-393	545	11	egtrra	egtrra	NOUN
ftr-393	545	12	as	as	SCONJ
ftr-393	545	13	applied	apply	VERB
ftr-393	545	14	to	to	ADP
ftr-393	545	15	the	the	DET
ftr-393	545	16	provisions	provision	NOUN
ftr-393	545	17	relating	relate	VERB
ftr-393	545	18	to	to	ADP
ftr-393	545	19	pensions	pension	NOUN
ftr-393	545	20	and	and	CCONJ
ftr-393	545	21	iras	ira	NOUN
ftr-393	545	22	.	.	PUNCT
ftr-393	546	1	9	9	X
ftr-393	546	2	.	.	PUNCT
ftr-393	546	3	pension	pension	NOUN
ftr-393	546	4	protection	protection	PROPN
ftr-393	546	5	act	act	PROPN
ftr-393	546	6	§	§	PROPN
ftr-393	546	7	812	812	NUM
ftr-393	546	8	makes	make	VERB
ftr-393	546	9	the	the	DET
ftr-393	546	10	code	code	NOUN
ftr-393	546	11	§	§	PROPN
ftr-393	546	12	25b	25b	NOUN
ftr-393	546	13	saver	saver	NOUN
ftr-393	546	14	’s	’s	PART
ftr-393	546	15	credit	credit	NOUN
ftr-393	546	16	permanent	permanent	ADJ
ftr-393	546	17	.	.	PUNCT
ftr-393	547	1	464	464	NUM
ftr-393	547	2	florida	florida	PROPN
ftr-393	547	3	tax	tax	NOUN
ftr-393	547	4	review	review	NOUN
ftr-393	547	5	[	[	X
ftr-393	547	6	vol	vol	NOUN
ftr-393	547	7	.	.	PUNCT
ftr-393	547	8	8	8	NUM
ftr-393	547	9	:	:	PUNCT
ftr-393	547	10	si	si	PROPN
ftr-393	547	11	10	10	NUM
ftr-393	547	12	.	.	PUNCT
ftr-393	548	1	beginning	begin	VERB
ftr-393	548	2	in	in	ADP
ftr-393	548	3	2008	2008	NUM
ftr-393	548	4	,	,	PUNCT
ftr-393	548	5	401(k	401(k	NOUN
ftr-393	548	6	)	)	PUNCT
ftr-393	548	7	plans	plan	NOUN
ftr-393	548	8	may	may	AUX
ftr-393	548	9	contain	contain	VERB
ftr-393	548	10	an	an	DET
ftr-393	548	11	automatic	automatic	ADJ
ftr-393	548	12	contribution	contribution	NOUN
ftr-393	548	13	feature	feature	NOUN
ftr-393	548	14	.	.	PUNCT
ftr-393	549	1	pension	pension	NOUN
ftr-393	549	2	protection	protection	PROPN
ftr-393	549	3	act	act	PROPN
ftr-393	549	4	§	§	PROPN
ftr-393	549	5	902	902	NUM
ftr-393	549	6	adds	add	VERB
ftr-393	549	7	new	new	ADJ
ftr-393	549	8	code	code	NOUN
ftr-393	549	9	§	§	PROPN
ftr-393	549	10	401(k)(13	401(k)(13	NUM
ftr-393	549	11	)	)	PUNCT
ftr-393	549	12	to	to	PART
ftr-393	549	13	permit	permit	VERB
ftr-393	549	14	qualified	qualified	ADJ
ftr-393	549	15	automatic	automatic	ADJ
ftr-393	549	16	enrollment	enrollment	NOUN
ftr-393	549	17	in	in	ADP
ftr-393	549	18	401(k	401(k	PROPN
ftr-393	549	19	)	)	PUNCT
ftr-393	549	20	plans	plan	NOUN
ftr-393	549	21	,	,	PUNCT
ftr-393	549	22	under	under	ADP
ftr-393	549	23	which	which	PRON
ftr-393	549	24	an	an	DET
ftr-393	549	25	employee	employee	NOUN
ftr-393	549	26	is	be	AUX
ftr-393	549	27	enrolled	enrol	VERB
ftr-393	549	28	to	to	PART
ftr-393	549	29	make	make	VERB
ftr-393	549	30	elective	elective	ADJ
ftr-393	549	31	contributions	contribution	NOUN
ftr-393	549	32	unless	unless	SCONJ
ftr-393	549	33	he	he	PRON
ftr-393	549	34	or	or	CCONJ
ftr-393	549	35	she	she	PRON
ftr-393	549	36	affirmatively	affirmatively	ADV
ftr-393	549	37	elects	elect	VERB
ftr-393	549	38	otherwise	otherwise	ADV
ftr-393	549	39	.	.	PUNCT
ftr-393	550	1	this	this	DET
ftr-393	550	2	provision	provision	NOUN
ftr-393	550	3	is	be	AUX
ftr-393	550	4	effective	effective	ADJ
ftr-393	550	5	for	for	ADP
ftr-393	550	6	plan	plan	NOUN
ftr-393	550	7	years	year	NOUN
ftr-393	550	8	beginning	begin	VERB
ftr-393	550	9	after	after	ADP
ftr-393	550	10	12/31/07	12/31/07	PROPN
ftr-393	550	11	.	.	PROPN
ftr-393	550	12	11	11	NUM
ftr-393	550	13	.	.	PUNCT
ftr-393	551	1	nonspouse	nonspouse	PROPN
ftr-393	551	2	plan	plan	VERB
ftr-393	551	3	beneficiaries	beneficiary	NOUN
ftr-393	551	4	can	can	AUX
ftr-393	551	5	receive	receive	VERB
ftr-393	551	6	the	the	DET
ftr-393	551	7	same	same	ADJ
ftr-393	551	8	treatment	treatment	NOUN
ftr-393	551	9	as	as	ADP
ftr-393	551	10	nonspouse	nonspouse	PROPN
ftr-393	551	11	ira	ira	PROPN
ftr-393	551	12	beneficiaries	beneficiary	NOUN
ftr-393	551	13	.	.	PUNCT
ftr-393	552	1	pension	pension	NOUN
ftr-393	552	2	protection	protection	PROPN
ftr-393	552	3	act	act	PROPN
ftr-393	552	4	§	§	PROPN
ftr-393	552	5	829	829	NUM
ftr-393	552	6	adds	add	VERB
ftr-393	552	7	new	new	ADJ
ftr-393	552	8	code	code	NOUN
ftr-393	552	9	§	§	PROPN
ftr-393	552	10	402(c)(11	402(c)(11	NUM
ftr-393	552	11	)	)	PUNCT
ftr-393	552	12	to	to	PART
ftr-393	552	13	permit	permit	VERB
ftr-393	552	14	nonspouse	nonspouse	NOUN
ftr-393	552	15	beneficiaries	beneficiary	NOUN
ftr-393	552	16	to	to	PART
ftr-393	552	17	roll	roll	VERB
ftr-393	552	18	their	their	PRON
ftr-393	552	19	benefits	benefit	NOUN
ftr-393	552	20	over	over	ADP
ftr-393	552	21	to	to	ADP
ftr-393	552	22	an	an	DET
ftr-393	552	23	“	"	PUNCT
ftr-393	552	24	inherited	inherited	ADJ
ftr-393	552	25	ira	ira	PROPN
ftr-393	552	26	,	,	PUNCT
ftr-393	552	27	”	"	PUNCT
ftr-393	552	28	which	which	PRON
ftr-393	552	29	will	will	AUX
ftr-393	552	30	be	be	AUX
ftr-393	552	31	subject	subject	ADJ
ftr-393	552	32	to	to	ADP
ftr-393	552	33	the	the	DET
ftr-393	552	34	distribution	distribution	NOUN
ftr-393	552	35	rules	rule	NOUN
ftr-393	552	36	applicable	applicable	ADJ
ftr-393	552	37	to	to	ADP
ftr-393	552	38	beneficiaries	beneficiary	NOUN
ftr-393	552	39	,	,	PUNCT
ftr-393	552	40	i.e.	i.e.	X
ftr-393	552	41	,	,	PUNCT
ftr-393	552	42	distributions	distribution	NOUN
ftr-393	552	43	over	over	ADP
ftr-393	552	44	the	the	DET
ftr-393	552	45	life	life	NOUN
ftr-393	552	46	of	of	ADP
ftr-393	552	47	the	the	DET
ftr-393	552	48	beneficiary	beneficiary	NOUN
ftr-393	552	49	under	under	ADP
ftr-393	552	50	code	code	NOUN
ftr-393	552	51	§	§	PROPN
ftr-393	552	52	401(a)(9	401(a)(9	PROPN
ftr-393	552	53	)	)	PUNCT
ftr-393	552	54	.	.	PUNCT
ftr-393	553	1	12	12	NUM
ftr-393	553	2	.	.	PUNCT
ftr-393	554	1	enron	enron	PROPN
ftr-393	554	2	survivors	survivor	NOUN
ftr-393	554	3	get	get	VERB
ftr-393	554	4	some	some	DET
ftr-393	554	5	“	"	PUNCT
ftr-393	554	6	catchup	catchup	NOUN
ftr-393	554	7	”	"	PUNCT
ftr-393	554	8	to	to	PART
ftr-393	554	9	go	go	VERB
ftr-393	554	10	with	with	ADP
ftr-393	554	11	their	their	PRON
ftr-393	554	12	tea	tea	NOUN
ftr-393	554	13	and	and	CCONJ
ftr-393	554	14	sympathy	sympathy	NOUN
ftr-393	554	15	.	.	PUNCT
ftr-393	555	1	pension	pension	NOUN
ftr-393	555	2	protection	protection	PROPN
ftr-393	555	3	act	act	PROPN
ftr-393	555	4	§	§	PROPN
ftr-393	555	5	831	831	NUM
ftr-393	555	6	amends	amend	NOUN
ftr-393	555	7	code	code	PROPN
ftr-393	555	8	§	§	PROPN
ftr-393	555	9	219	219	NUM
ftr-393	555	10	to	to	PART
ftr-393	555	11	permit	permit	VERB
ftr-393	555	12	certain	certain	ADJ
ftr-393	555	13	401(k	401(k	PROPN
ftr-393	555	14	)	)	PUNCT
ftr-393	555	15	plan	plan	NOUN
ftr-393	555	16	bankruptcy	bankruptcy	NOUN
ftr-393	555	17	survivors	survivor	NOUN
ftr-393	555	18	to	to	PART
ftr-393	555	19	make	make	VERB
ftr-393	555	20	additional	additional	ADJ
ftr-393	555	21	deductible	deductible	ADJ
ftr-393	555	22	“	"	PUNCT
ftr-393	555	23	catchup	catchup	NOUN
ftr-393	555	24	”	"	PUNCT
ftr-393	555	25	contributions	contribution	NOUN
ftr-393	555	26	to	to	ADP
ftr-393	555	27	an	an	DET
ftr-393	555	28	ira	ira	PROPN
ftr-393	555	29	during	during	ADP
ftr-393	555	30	the	the	DET
ftr-393	555	31	years	year	NOUN
ftr-393	555	32	2007	2007	NUM
ftr-393	555	33	to	to	ADP
ftr-393	555	34	2009	2009	NUM
ftr-393	555	35	,	,	PUNCT
ftr-393	555	36	if	if	SCONJ
ftr-393	555	37	transactions	transaction	NOUN
ftr-393	555	38	related	relate	VERB
ftr-393	555	39	to	to	ADP
ftr-393	555	40	the	the	DET
ftr-393	555	41	bankruptcy	bankruptcy	NOUN
ftr-393	555	42	led	lead	VERB
ftr-393	555	43	to	to	ADP
ftr-393	555	44	an	an	DET
ftr-393	555	45	indictment	indictment	NOUN
ftr-393	555	46	or	or	CCONJ
ftr-393	555	47	a	a	DET
ftr-393	555	48	conviction	conviction	NOUN
ftr-393	555	49	.	.	PUNCT
ftr-393	556	1	13	13	NUM
ftr-393	556	2	.	.	X
ftr-393	557	1	anti	anti	ADJ
ftr-393	557	2	-	-	ADJ
ftr-393	557	3	cutback	cutback	ADJ
ftr-393	557	4	rules	rule	NOUN
ftr-393	557	5	were	be	AUX
ftr-393	557	6	not	not	PART
ftr-393	557	7	violated	violate	VERB
ftr-393	557	8	by	by	ADP
ftr-393	557	9	plan	plan	NOUN
ftr-393	557	10	amendments	amendment	NOUN
ftr-393	557	11	in	in	ADP
ftr-393	557	12	accordance	accordance	NOUN
ftr-393	557	13	with	with	ADP
ftr-393	557	14	statutory	statutory	ADJ
ftr-393	557	15	change	change	NOUN
ftr-393	557	16	[	[	X
ftr-393	557	17	from	from	ADP
ftr-393	557	18	pbgc	pbgc	PROPN
ftr-393	557	19	rate	rate	NOUN
ftr-393	557	20	to	to	ADP
ftr-393	557	21	treasury	treasury	NOUN
ftr-393	557	22	rate	rate	NOUN
ftr-393	557	23	]	]	PUNCT
ftr-393	557	24	in	in	ADP
ftr-393	557	25	the	the	DET
ftr-393	557	26	applicable	applicable	ADJ
ftr-393	557	27	interest	interest	NOUN
ftr-393	557	28	rate	rate	NOUN
ftr-393	557	29	for	for	ADP
ftr-393	557	30	the	the	DET
ftr-393	557	31	present	present	ADJ
ftr-393	557	32	value	value	NOUN
ftr-393	557	33	calculation	calculation	NOUN
ftr-393	557	34	of	of	ADP
ftr-393	557	35	pension	pension	NOUN
ftr-393	557	36	plan	plan	NOUN
ftr-393	557	37	lump	lump	NOUN
ftr-393	557	38	-	-	PUNCT
ftr-393	557	39	sum	sum	NOUN
ftr-393	557	40	payments	payment	NOUN
ftr-393	557	41	to	to	ADP
ftr-393	557	42	retirees	retiree	NOUN
ftr-393	557	43	.	.	PUNCT
ftr-393	558	1	stepnowski	stepnowski	PROPN
ftr-393	558	2	v.	v.	PROPN
ftr-393	558	3	commissioner	commissioner	PROPN
ftr-393	558	4	,	,	PUNCT
ftr-393	558	5	124	124	NUM
ftr-393	558	6	t.c	t.c	PROPN
ftr-393	558	7	.	.	PROPN
ftr-393	558	8	198	198	NUM
ftr-393	558	9	(	(	PUNCT
ftr-393	558	10	4/26/05	4/26/05	NUM
ftr-393	558	11	)	)	PUNCT
ftr-393	558	12	.	.	PUNCT
ftr-393	559	1	in	in	ADP
ftr-393	559	2	this	this	DET
ftr-393	559	3	declaratory	declaratory	ADJ
ftr-393	559	4	judgment	judgment	NOUN
ftr-393	559	5	case	case	NOUN
ftr-393	559	6	,	,	PUNCT
ftr-393	559	7	judge	judge	PROPN
ftr-393	559	8	cohen	cohen	PROPN
ftr-393	559	9	held	hold	VERB
ftr-393	559	10	that	that	SCONJ
ftr-393	559	11	an	an	DET
ftr-393	559	12	amendment	amendment	NOUN
ftr-393	559	13	made	make	VERB
ftr-393	559	14	by	by	ADP
ftr-393	559	15	petitioner	petitioner	NOUN
ftr-393	559	16	’s	’s	PART
ftr-393	559	17	employer	employer	NOUN
ftr-393	559	18	,	,	PUNCT
ftr-393	559	19	hercules	hercules	PROPN
ftr-393	559	20	incorporated	incorporate	VERB
ftr-393	559	21	,	,	PUNCT
ftr-393	559	22	to	to	ADP
ftr-393	559	23	its	its	PRON
ftr-393	559	24	pension	pension	NOUN
ftr-393	559	25	plan	plan	NOUN
ftr-393	559	26	’s	’s	PART
ftr-393	559	27	lump	lump	NOUN
ftr-393	559	28	-	-	PUNCT
ftr-393	559	29	sum	sum	NOUN
ftr-393	559	30	option	option	NOUN
ftr-393	559	31	did	do	AUX
ftr-393	559	32	not	not	PART
ftr-393	559	33	violate	violate	VERB
ftr-393	559	34	the	the	DET
ftr-393	559	35	anti	anti	ADJ
ftr-393	559	36	-	-	ADJ
ftr-393	559	37	cutback	cutback	ADJ
ftr-393	559	38	rule	rule	NOUN
ftr-393	559	39	of	of	ADP
ftr-393	559	40	§	§	PROPN
ftr-393	559	41	411(d)(6	411(d)(6	NUM
ftr-393	559	42	)	)	PUNCT
ftr-393	559	43	.	.	PUNCT
ftr-393	560	1	the	the	DET
ftr-393	560	2	amendment	amendment	NOUN
ftr-393	560	3	was	be	AUX
ftr-393	560	4	made	make	VERB
ftr-393	560	5	in	in	ADP
ftr-393	560	6	2001	2001	NUM
ftr-393	560	7	during	during	ADP
ftr-393	560	8	the	the	DET
ftr-393	560	9	gust	gust	PROPN
ftr-393	560	10	amendment	amendment	NOUN
ftr-393	560	11	period	period	NOUN
ftr-393	560	12	and	and	CCONJ
ftr-393	560	13	permitted	permit	VERB
ftr-393	560	14	the	the	DET
ftr-393	560	15	plan	plan	NOUN
ftr-393	560	16	sponsor	sponsor	NOUN
ftr-393	560	17	to	to	PART
ftr-393	560	18	use	use	VERB
ftr-393	560	19	the	the	DET
ftr-393	560	20	higher	high	ADJ
ftr-393	560	21	30	30	NUM
ftr-393	560	22	-	-	PUNCT
ftr-393	560	23	year	year	NOUN
ftr-393	560	24	treasury	treasury	NOUN
ftr-393	560	25	bond	bond	NOUN
ftr-393	560	26	discount	discount	NOUN
ftr-393	560	27	rate	rate	NOUN
ftr-393	560	28	permitted	permit	VERB
ftr-393	560	29	under	under	ADP
ftr-393	560	30	§	§	PROPN
ftr-393	560	31	417(e)(3)(a	417(e)(3)(a	NUM
ftr-393	560	32	)	)	PUNCT
ftr-393	560	33	in	in	ADP
ftr-393	560	34	computing	compute	VERB
ftr-393	560	35	the	the	DET
ftr-393	560	36	lump	lump	NOUN
ftr-393	560	37	sum	sum	NOUN
ftr-393	560	38	,	,	PUNCT
ftr-393	560	39	as	as	SCONJ
ftr-393	560	40	opposed	oppose	VERB
ftr-393	560	41	to	to	ADP
ftr-393	560	42	the	the	DET
ftr-393	560	43	lower	low	ADJ
ftr-393	560	44	pbgc	pbgc	NOUN
ftr-393	560	45	rate	rate	NOUN
ftr-393	560	46	that	that	PRON
ftr-393	560	47	was	be	AUX
ftr-393	560	48	required	require	VERB
ftr-393	560	49	by	by	ADP
ftr-393	560	50	that	that	DET
ftr-393	560	51	code	code	NOUN
ftr-393	560	52	provision	provision	NOUN
ftr-393	560	53	prior	prior	ADV
ftr-393	560	54	to	to	ADP
ftr-393	560	55	its	its	PRON
ftr-393	560	56	amendment	amendment	NOUN
ftr-393	560	57	by	by	ADP
ftr-393	560	58	the	the	DET
ftr-393	560	59	uruguay	uruguay	PROPN
ftr-393	560	60	round	round	PROPN
ftr-393	560	61	agreements	agreement	NOUN
ftr-393	560	62	act	act	VERB
ftr-393	560	63	of	of	ADP
ftr-393	560	64	1994	1994	NUM
ftr-393	560	65	,	,	PUNCT
ftr-393	560	66	pub	pub	NOUN
ftr-393	560	67	.	.	PUNCT
ftr-393	561	1	l.	l.	PROPN
ftr-393	561	2	103	103	NUM
ftr-393	561	3	-	-	SYM
ftr-393	561	4	465	465	NUM
ftr-393	561	5	.	.	PUNCT
ftr-393	562	1	a.	a.	PROPN
ftr-393	562	2	affirmed	affirmed	PROPN
ftr-393	562	3	,	,	PUNCT
ftr-393	562	4	456	456	PROPN
ftr-393	562	5	f.3d	f.3d	NUM
ftr-393	562	6	320	320	NUM
ftr-393	562	7	(	(	PUNCT
ftr-393	562	8	3d	3d	NUM
ftr-393	562	9	cir	cir	NOUN
ftr-393	562	10	.	.	PUNCT
ftr-393	563	1	7/27/06	7/27/06	NUM
ftr-393	563	2	)	)	PUNCT
ftr-393	563	3	.	.	PUNCT
ftr-393	564	1	the	the	DET
ftr-393	564	2	hercules	hercules	PROPN
ftr-393	564	3	plan	plan	NOUN
ftr-393	564	4	was	be	AUX
ftr-393	564	5	amended	amend	VERB
ftr-393	564	6	before	before	ADP
ftr-393	564	7	the	the	DET
ftr-393	564	8	expiration	expiration	NOUN
ftr-393	564	9	of	of	ADP
ftr-393	564	10	the	the	DET
ftr-393	564	11	deadline	deadline	NOUN
ftr-393	564	12	,	,	PUNCT
ftr-393	564	13	as	as	SCONJ
ftr-393	564	14	extended	extend	VERB
ftr-393	564	15	by	by	ADP
ftr-393	564	16	the	the	DET
ftr-393	564	17	commissioner	commissioner	NOUN
ftr-393	564	18	,	,	PUNCT
ftr-393	564	19	for	for	ADP
ftr-393	564	20	making	make	VERB
ftr-393	564	21	such	such	ADJ
ftr-393	564	22	amendments	amendment	NOUN
ftr-393	564	23	.	.	PUNCT
ftr-393	565	1	14	14	NUM
ftr-393	565	2	.	.	PUNCT
ftr-393	566	1	t.d	t.d	PROPN
ftr-393	566	2	.	.	NOUN
ftr-393	566	3	9280	9280	NUM
ftr-393	566	4	,	,	PUNCT
ftr-393	566	5	section	section	NOUN
ftr-393	566	6	411(d)(6	411(d)(6	NUM
ftr-393	566	7	)	)	PUNCT
ftr-393	566	8	protected	protect	VERB
ftr-393	566	9	benefits	benefit	NOUN
ftr-393	566	10	,	,	PUNCT
ftr-393	566	11	71	71	NUM
ftr-393	566	12	f.r	f.r	NOUN
ftr-393	566	13	.	.	PROPN
ftr-393	566	14	45379	45379	NUM
ftr-393	566	15	(	(	PUNCT
ftr-393	566	16	8/9/06	8/9/06	NUM
ftr-393	566	17	)	)	PUNCT
ftr-393	566	18	.	.	PUNCT
ftr-393	567	1	these	these	DET
ftr-393	567	2	final	final	ADJ
ftr-393	567	3	regulations	regulation	NOUN
ftr-393	567	4	provide	provide	VERB
ftr-393	567	5	guidance	guidance	NOUN
ftr-393	567	6	in	in	ADP
ftr-393	567	7	the	the	DET
ftr-393	567	8	interaction	interaction	NOUN
ftr-393	567	9	between	between	ADP
ftr-393	567	10	the	the	DET
ftr-393	567	11	§	§	PROPN
ftr-393	567	12	411(d)(6	411(d)(6	NUM
ftr-393	567	13	)	)	PUNCT
ftr-393	567	14	anti	anti	ADJ
ftr-393	567	15	-	-	ADJ
ftr-393	567	16	cutback	cutback	ADJ
ftr-393	567	17	rules	rule	NOUN
ftr-393	567	18	and	and	CCONJ
ftr-393	567	19	the	the	DET
ftr-393	567	20	§	§	ADJ
ftr-393	567	21	411(a	411(a	NOUN
ftr-393	567	22	)	)	PUNCT
ftr-393	567	23	nonforfeitability	nonforfeitability	NOUN
ftr-393	567	24	requirements	requirement	NOUN
ftr-393	567	25	.	.	PUNCT
ftr-393	568	1	under	under	ADP
ftr-393	568	2	these	these	DET
ftr-393	568	3	regulations	regulation	NOUN
ftr-393	568	4	,	,	PUNCT
ftr-393	568	5	plan	plan	VERB
ftr-393	568	6	amendments	amendment	NOUN
ftr-393	568	7	that	that	PRON
ftr-393	568	8	change	change	VERB
ftr-393	568	9	the	the	DET
ftr-393	568	10	plan	plan	NOUN
ftr-393	568	11	’s	’s	PART
ftr-393	568	12	vesting	vest	VERB
ftr-393	568	13	computation	computation	NOUN
ftr-393	568	14	period	period	NOUN
ftr-393	568	15	do	do	AUX
ftr-393	568	16	not	not	PART
ftr-393	568	17	violate	violate	VERB
ftr-393	568	18	§	§	PROPN
ftr-393	568	19	411(d)(6	411(d)(6	NUM
ftr-393	568	20	)	)	PUNCT
ftr-393	568	21	2007	2007	NUM
ftr-393	568	22	]	]	PUNCT
ftr-393	568	23	recent	recent	ADJ
ftr-393	568	24	developments	development	NOUN
ftr-393	568	25	in	in	ADP
ftr-393	568	26	federal	federal	ADJ
ftr-393	568	27	income	income	NOUN
ftr-393	568	28	taxation	taxation	NOUN
ftr-393	568	29	465	465	NUM
ftr-393	568	30	–	–	PUNCT
ftr-393	568	31	even	even	ADV
ftr-393	568	32	though	though	SCONJ
ftr-393	568	33	amendments	amendment	NOUN
ftr-393	568	34	affecting	affect	VERB
ftr-393	568	35	vesting	vest	VERB
ftr-393	568	36	,	,	PUNCT
ftr-393	568	37	accrued	accrue	VERB
ftr-393	568	38	benefits	benefit	NOUN
ftr-393	568	39	,	,	PUNCT
ftr-393	568	40	or	or	CCONJ
ftr-393	568	41	protected	protect	VERB
ftr-393	568	42	benefits	benefit	NOUN
ftr-393	568	43	do	do	AUX
ftr-393	568	44	violate	violate	VERB
ftr-393	568	45	that	that	DET
ftr-393	568	46	provision	provision	NOUN
ftr-393	568	47	.	.	PUNCT
ftr-393	569	1	c.	c.	PROPN
ftr-393	569	2	nonqualified	nonqualifie	VERB
ftr-393	569	3	deferred	defer	VERB
ftr-393	569	4	compensation	compensation	NOUN
ftr-393	569	5	,	,	PUNCT
ftr-393	569	6	section	section	NOUN
ftr-393	569	7	83	83	NUM
ftr-393	569	8	,	,	PUNCT
ftr-393	569	9	and	and	CCONJ
ftr-393	569	10	stock	stock	NOUN
ftr-393	569	11	options	option	NOUN
ftr-393	569	12	1	1	NUM
ftr-393	569	13	.	.	PUNCT
ftr-393	570	1	section	section	NOUN
ftr-393	570	2	409a	409a	PROPN
ftr-393	570	3	adds	add	VERB
ftr-393	570	4	a	a	DET
ftr-393	570	5	new	new	ADJ
ftr-393	570	6	layer	layer	NOUN
ftr-393	570	7	of	of	ADP
ftr-393	570	8	rules	rule	NOUN
ftr-393	570	9	for	for	ADP
ftr-393	570	10	nonqualified	nonqualified	ADJ
ftr-393	570	11	deferred	defer	VERB
ftr-393	570	12	compensation	compensation	NOUN
ftr-393	570	13	.	.	PUNCT
ftr-393	571	1	section	section	NOUN
ftr-393	571	2	885	885	NUM
ftr-393	571	3	of	of	ADP
ftr-393	571	4	the	the	DET
ftr-393	571	5	jobs	job	NOUN
ftr-393	571	6	act	act	NOUN
ftr-393	571	7	of	of	ADP
ftr-393	571	8	2004	2004	NUM
ftr-393	571	9	adds	add	VERB
ftr-393	571	10	new	new	ADJ
ftr-393	571	11	§	§	PROPN
ftr-393	571	12	409a	409a	PROPN
ftr-393	571	13	,	,	PUNCT
ftr-393	571	14	which	which	PRON
ftr-393	571	15	modifies	modify	VERB
ftr-393	571	16	the	the	DET
ftr-393	571	17	taxation	taxation	NOUN
ftr-393	571	18	of	of	ADP
ftr-393	571	19	nonqualified	nonqualified	ADJ
ftr-393	571	20	deferred	defer	VERB
ftr-393	571	21	compensation	compensation	NOUN
ftr-393	571	22	plans	plan	NOUN
ftr-393	571	23	for	for	ADP
ftr-393	571	24	amounts	amount	NOUN
ftr-393	571	25	deferred	defer	VERB
ftr-393	571	26	after	after	ADP
ftr-393	571	27	2004	2004	NUM
ftr-393	571	28	.	.	PUNCT
ftr-393	572	1	section	section	NOUN
ftr-393	572	2	409a	409a	PROPN
ftr-393	572	3	has	have	AUX
ftr-393	572	4	changed	change	VERB
ftr-393	572	5	the	the	DET
ftr-393	572	6	tax	tax	NOUN
ftr-393	572	7	law	law	NOUN
ftr-393	572	8	governing	govern	VERB
ftr-393	572	9	nonqualified	nonqualifie	VERB
ftr-393	572	10	deferred	defer	VERB
ftr-393	572	11	compensation	compensation	NOUN
ftr-393	572	12	by	by	ADP
ftr-393	572	13	making	make	VERB
ftr-393	572	14	it	it	PRON
ftr-393	572	15	more	more	ADV
ftr-393	572	16	difficult	difficult	ADJ
ftr-393	572	17	to	to	PART
ftr-393	572	18	successfully	successfully	ADV
ftr-393	572	19	avoid	avoid	VERB
ftr-393	572	20	current	current	ADJ
ftr-393	572	21	inclusion	inclusion	NOUN
ftr-393	572	22	in	in	ADP
ftr-393	572	23	gross	gross	ADJ
ftr-393	572	24	income	income	NOUN
ftr-393	572	25	of	of	ADP
ftr-393	572	26	unfunded	unfunded	ADJ
ftr-393	572	27	deferred	deferred	ADJ
ftr-393	572	28	compensation	compensation	NOUN
ftr-393	572	29	.	.	PUNCT
ftr-393	573	1	nevertheless	nevertheless	ADV
ftr-393	573	2	,	,	PUNCT
ftr-393	573	3	§	§	PROPN
ftr-393	573	4	409a	409a	PROPN
ftr-393	573	5	has	have	AUX
ftr-393	573	6	not	not	PART
ftr-393	573	7	completely	completely	ADV
ftr-393	573	8	supplanted	supplant	VERB
ftr-393	573	9	prior	prior	ADJ
ftr-393	573	10	law	law	NOUN
ftr-393	573	11	.	.	PUNCT
ftr-393	574	1	the	the	DET
ftr-393	574	2	fundamental	fundamental	ADJ
ftr-393	574	3	principles	principle	NOUN
ftr-393	574	4	of	of	ADP
ftr-393	574	5	prior	prior	ADJ
ftr-393	574	6	law	law	NOUN
ftr-393	574	7	continue	continue	VERB
ftr-393	574	8	in	in	ADP
ftr-393	574	9	force	force	NOUN
ftr-393	574	10	but	but	CCONJ
ftr-393	574	11	have	have	AUX
ftr-393	574	12	been	be	AUX
ftr-393	574	13	modified	modify	VERB
ftr-393	574	14	in	in	ADP
ftr-393	574	15	certain	certain	ADJ
ftr-393	574	16	respects	respect	NOUN
ftr-393	574	17	.	.	PUNCT
ftr-393	575	1	a.	a.	NOUN
ftr-393	575	2	section	section	PROPN
ftr-393	575	3	409a	409a	PROPN
ftr-393	575	4	guidance	guidance	NOUN
ftr-393	575	5	provides	provide	VERB
ftr-393	575	6	transition	transition	NOUN
ftr-393	575	7	rules	rule	NOUN
ftr-393	575	8	and	and	CCONJ
ftr-393	575	9	excludes	exclude	VERB
ftr-393	575	10	stock	stock	NOUN
ftr-393	575	11	appreciation	appreciation	NOUN
ftr-393	575	12	rights	right	NOUN
ftr-393	575	13	from	from	ADP
ftr-393	575	14	the	the	DET
ftr-393	575	15	purview	purview	NOUN
ftr-393	575	16	of	of	ADP
ftr-393	575	17	that	that	DET
ftr-393	575	18	section	section	NOUN
ftr-393	575	19	.	.	PUNCT
ftr-393	576	1	notice	notice	VERB
ftr-393	576	2	2005	2005	NUM
ftr-393	576	3	-	-	SYM
ftr-393	576	4	1	1	NUM
ftr-393	576	5	,	,	PUNCT
ftr-393	576	6	2005	2005	NUM
ftr-393	576	7	-	-	SYM
ftr-393	576	8	1	1	NUM
ftr-393	576	9	c.b	c.b	PROPN
ftr-393	576	10	.	.	PROPN
ftr-393	576	11	274	274	NUM
ftr-393	576	12	(	(	PUNCT
ftr-393	576	13	12/20/04	12/20/04	PROPN
ftr-393	576	14	)	)	PUNCT
ftr-393	576	15	,	,	PUNCT
ftr-393	576	16	modified	modify	VERB
ftr-393	576	17	by	by	ADP
ftr-393	576	18	notice	notice	NOUN
ftr-393	576	19	2006	2006	NUM
ftr-393	576	20	-	-	SYM
ftr-393	576	21	100	100	NUM
ftr-393	576	22	,	,	PUNCT
ftr-393	576	23	2006	2006	NUM
ftr-393	576	24	-	-	SYM
ftr-393	576	25	51	51	NUM
ftr-393	576	26	i.r.b	i.r.b	NOUN
ftr-393	576	27	.	.	PUNCT
ftr-393	577	1	1109	1109	NUM
ftr-393	577	2	(	(	PUNCT
ftr-393	577	3	12/18/06	12/18/06	NUM
ftr-393	577	4	)	)	PUNCT
ftr-393	577	5	.	.	PUNCT
ftr-393	578	1	these	these	DET
ftr-393	578	2	notices	notice	NOUN
ftr-393	578	3	provide	provide	VERB
ftr-393	578	4	guidance	guidance	NOUN
ftr-393	578	5	in	in	ADP
ftr-393	578	6	q&a	q&a	PROPN
ftr-393	578	7	form	form	NOUN
ftr-393	578	8	with	with	ADP
ftr-393	578	9	respect	respect	NOUN
ftr-393	578	10	to	to	ADP
ftr-393	578	11	the	the	DET
ftr-393	578	12	application	application	NOUN
ftr-393	578	13	of	of	ADP
ftr-393	578	14	§	§	PROPN
ftr-393	578	15	409a	409a	PROPN
ftr-393	578	16	.	.	PUNCT
ftr-393	579	1	b.	b.	PROPN
ftr-393	579	2	proposed	propose	VERB
ftr-393	579	3	regulations	regulation	NOUN
ftr-393	579	4	incorporate	incorporate	VERB
ftr-393	579	5	much	much	ADJ
ftr-393	579	6	of	of	ADP
ftr-393	579	7	the	the	DET
ftr-393	579	8	guidance	guidance	NOUN
ftr-393	579	9	in	in	ADP
ftr-393	579	10	notice	notice	NOUN
ftr-393	579	11	2005	2005	NUM
ftr-393	579	12	-	-	SYM
ftr-393	579	13	1	1	NUM
ftr-393	579	14	.	.	NOUN
ftr-393	579	15	reg-158080	reg-158080	NOUN
ftr-393	579	16	-	-	PUNCT
ftr-393	579	17	04	04	NUM
ftr-393	579	18	,	,	PUNCT
ftr-393	579	19	application	application	NOUN
ftr-393	579	20	of	of	ADP
ftr-393	579	21	section	section	NOUN
ftr-393	579	22	409a	409a	NOUN
ftr-393	579	23	to	to	ADP
ftr-393	579	24	nonqualified	nonqualifie	VERB
ftr-393	579	25	deferred	defer	VERB
ftr-393	579	26	compensation	compensation	NOUN
ftr-393	579	27	plans	plan	NOUN
ftr-393	579	28	,	,	PUNCT
ftr-393	579	29	70	70	NUM
ftr-393	579	30	f.r	f.r	NOUN
ftr-393	579	31	.	.	PROPN
ftr-393	579	32	57930	57930	NUM
ftr-393	579	33	(	(	PUNCT
ftr-393	579	34	10/4/05	10/4/05	NUM
ftr-393	579	35	)	)	PUNCT
ftr-393	579	36	.	.	PUNCT
ftr-393	580	1	these	these	DET
ftr-393	580	2	proposed	propose	VERB
ftr-393	580	3	regulations	regulation	NOUN
ftr-393	580	4	incorporate	incorporate	VERB
ftr-393	580	5	much	much	ADJ
ftr-393	580	6	of	of	ADP
ftr-393	580	7	the	the	DET
ftr-393	580	8	guidance	guidance	NOUN
ftr-393	580	9	provided	provide	VERB
ftr-393	580	10	in	in	ADP
ftr-393	580	11	notice	notice	NOUN
ftr-393	580	12	2005	2005	NUM
ftr-393	580	13	-	-	SYM
ftr-393	580	14	1	1	NUM
ftr-393	580	15	,	,	PUNCT
ftr-393	580	16	as	as	ADV
ftr-393	580	17	well	well	ADV
ftr-393	580	18	as	as	ADP
ftr-393	580	19	“	"	PUNCT
ftr-393	580	20	substantial	substantial	ADJ
ftr-393	580	21	additional	additional	ADJ
ftr-393	580	22	guidance	guidance	NOUN
ftr-393	580	23	.	.	PUNCT
ftr-393	580	24	”	"	PUNCT
ftr-393	581	1	they	they	PRON
ftr-393	581	2	identify	identify	VERB
ftr-393	581	3	the	the	DET
ftr-393	581	4	plans	plan	NOUN
ftr-393	581	5	and	and	CCONJ
ftr-393	581	6	arrangements	arrangement	NOUN
ftr-393	581	7	covered	cover	VERB
ftr-393	581	8	by	by	ADP
ftr-393	581	9	§	§	PROPN
ftr-393	581	10	409a	409a	PROPN
ftr-393	581	11	and	and	CCONJ
ftr-393	581	12	describe	describe	VERB
ftr-393	581	13	the	the	DET
ftr-393	581	14	requirements	requirement	NOUN
ftr-393	581	15	for	for	ADP
ftr-393	581	16	deferral	deferral	ADJ
ftr-393	581	17	elections	election	NOUN
ftr-393	581	18	and	and	CCONJ
ftr-393	581	19	the	the	DET
ftr-393	581	20	permissible	permissible	ADJ
ftr-393	581	21	timing	timing	NOUN
ftr-393	581	22	for	for	ADP
ftr-393	581	23	deferred	deferred	ADJ
ftr-393	581	24	compensation	compensation	NOUN
ftr-393	581	25	payments	payment	NOUN
ftr-393	581	26	.	.	PUNCT
ftr-393	582	1	they	they	PRON
ftr-393	582	2	also	also	ADV
ftr-393	582	3	extend	extend	VERB
ftr-393	582	4	the	the	DET
ftr-393	582	5	deadline	deadline	NOUN
ftr-393	582	6	for	for	ADP
ftr-393	582	7	“	"	PUNCT
ftr-393	582	8	documentary	documentary	NOUN
ftr-393	582	9	compliance	compliance	NOUN
ftr-393	582	10	”	"	PUNCT
ftr-393	582	11	to	to	ADP
ftr-393	582	12	12/31/06	12/31/06	PROPN
ftr-393	582	13	,	,	PUNCT
ftr-393	582	14	but	but	CCONJ
ftr-393	582	15	1/1/05	1/1/05	NUM
ftr-393	582	16	remains	remain	VERB
ftr-393	582	17	as	as	ADP
ftr-393	582	18	the	the	DET
ftr-393	582	19	effective	effective	ADJ
ftr-393	582	20	date	date	NOUN
ftr-393	582	21	for	for	ADP
ftr-393	582	22	statutory	statutory	ADJ
ftr-393	582	23	compliance	compliance	NOUN
ftr-393	582	24	(	(	PUNCT
ftr-393	582	25	although	although	SCONJ
ftr-393	582	26	there	there	PRON
ftr-393	582	27	are	be	VERB
ftr-393	582	28	transition	transition	NOUN
ftr-393	582	29	rules	rule	NOUN
ftr-393	582	30	applicable	applicable	ADJ
ftr-393	582	31	for	for	ADP
ftr-393	582	32	2005	2005	NUM
ftr-393	582	33	)	)	PUNCT
ftr-393	582	34	.	.	PUNCT
ftr-393	583	1	c.	c.	PROPN
ftr-393	583	2	irs	irs	PROPN
ftr-393	583	3	allows	allow	VERB
ftr-393	583	4	almost	almost	ADV
ftr-393	583	5	two	two	NUM
ftr-393	583	6	years	year	NOUN
ftr-393	583	7	to	to	PART
ftr-393	583	8	bring	bring	VERB
ftr-393	583	9	offshore	offshore	ADV
ftr-393	583	10	rabbi	rabbi	ADJ
ftr-393	583	11	trust	trust	NOUN
ftr-393	583	12	assets	asset	NOUN
ftr-393	583	13	home	home	ADV
ftr-393	583	14	.	.	PUNCT
ftr-393	584	1	notice	notice	VERB
ftr-393	584	2	2006	2006	NUM
ftr-393	584	3	-	-	SYM
ftr-393	584	4	33	33	NUM
ftr-393	584	5	,	,	PUNCT
ftr-393	584	6	2006	2006	NUM
ftr-393	584	7	-	-	SYM
ftr-393	584	8	15	15	NUM
ftr-393	584	9	i.r.b	i.r.b	NOUN
ftr-393	584	10	.	.	PUNCT
ftr-393	584	11	754	754	NUM
ftr-393	584	12	(	(	PUNCT
ftr-393	584	13	3/21/06	3/21/06	NUM
ftr-393	584	14	)	)	PUNCT
ftr-393	584	15	.	.	PUNCT
ftr-393	585	1	this	this	DET
ftr-393	585	2	notice	notice	NOUN
ftr-393	585	3	provides	provide	VERB
ftr-393	585	4	transition	transition	NOUN
ftr-393	585	5	relief	relief	NOUN
ftr-393	585	6	with	with	ADP
ftr-393	585	7	respect	respect	NOUN
ftr-393	585	8	to	to	ADP
ftr-393	585	9	the	the	DET
ftr-393	585	10	application	application	NOUN
ftr-393	585	11	of	of	ADP
ftr-393	585	12	§	§	PROPN
ftr-393	585	13	409a(b	409a(b	PROPN
ftr-393	585	14	)	)	PUNCT
ftr-393	585	15	to	to	PART
ftr-393	585	16	provide	provide	VERB
ftr-393	585	17	that	that	SCONJ
ftr-393	585	18	nonqualified	nonqualified	ADJ
ftr-393	585	19	plan	plan	NOUN
ftr-393	585	20	assets	asset	NOUN
ftr-393	585	21	remaining	remain	VERB
ftr-393	585	22	in	in	ADP
ftr-393	585	23	offshore	offshore	ADJ
ftr-393	585	24	trusts	trust	NOUN
ftr-393	585	25	on	on	ADP
ftr-393	585	26	3/21/06	3/21/06	NUM
ftr-393	585	27	will	will	AUX
ftr-393	585	28	not	not	PART
ftr-393	585	29	trigger	trigger	VERB
ftr-393	585	30	income	income	NOUN
ftr-393	585	31	inclusion	inclusion	NOUN
ftr-393	585	32	if	if	SCONJ
ftr-393	585	33	the	the	DET
ftr-393	585	34	plan	plan	NOUN
ftr-393	585	35	conforms	conform	VERB
ftr-393	585	36	with	with	ADP
ftr-393	585	37	the	the	DET
ftr-393	585	38	requirements	requirement	NOUN
ftr-393	585	39	of	of	ADP
ftr-393	585	40	§	§	PROPN
ftr-393	585	41	409a(b	409a(b	PROPN
ftr-393	585	42	)	)	PUNCT
ftr-393	585	43	by	by	ADP
ftr-393	585	44	12/31/07	12/31/07	PROPN
ftr-393	585	45	.	.	PROPN
ftr-393	585	46	466	466	NUM
ftr-393	585	47	florida	florida	PROPN
ftr-393	585	48	tax	tax	NOUN
ftr-393	585	49	review	review	NOUN
ftr-393	586	1	[	[	X
ftr-393	586	2	vol	vol	NOUN
ftr-393	586	3	.	.	PUNCT
ftr-393	586	4	8	8	NUM
ftr-393	586	5	:	:	PUNCT
ftr-393	586	6	si	si	PROPN
ftr-393	586	7	d.	d.	PROPN
ftr-393	586	8	transition	transition	PROPN
ftr-393	586	9	relief	relief	NOUN
ftr-393	586	10	extended	extend	VERB
ftr-393	586	11	for	for	ADP
ftr-393	586	12	nqdc	nqdc	NOUN
ftr-393	586	13	under	under	ADP
ftr-393	586	14	§	§	PROPN
ftr-393	586	15	409a	409a	PROPN
ftr-393	586	16	.	.	PUNCT
ftr-393	587	1	notice	notice	VERB
ftr-393	587	2	2006	2006	NUM
ftr-393	587	3	-	-	SYM
ftr-393	587	4	79	79	NUM
ftr-393	587	5	,	,	PUNCT
ftr-393	587	6	2006	2006	NUM
ftr-393	587	7	-	-	SYM
ftr-393	587	8	43	43	NUM
ftr-393	587	9	i.r.b	i.r.b	NOUN
ftr-393	587	10	.	.	PUNCT
ftr-393	588	1	763	763	NUM
ftr-393	588	2	(	(	PUNCT
ftr-393	588	3	10/5/06	10/5/06	NUM
ftr-393	588	4	)	)	PUNCT
ftr-393	588	5	.	.	PUNCT
ftr-393	589	1	although	although	SCONJ
ftr-393	589	2	the	the	DET
ftr-393	589	3	irs	irs	PROPN
ftr-393	589	4	expects	expect	VERB
ftr-393	589	5	that	that	SCONJ
ftr-393	589	6	the	the	DET
ftr-393	589	7	proposed	propose	VERB
ftr-393	589	8	regulations	regulation	NOUN
ftr-393	589	9	will	will	AUX
ftr-393	589	10	become	become	VERB
ftr-393	589	11	final	final	ADJ
ftr-393	589	12	by	by	ADP
ftr-393	589	13	the	the	DET
ftr-393	589	14	end	end	NOUN
ftr-393	589	15	of	of	ADP
ftr-393	589	16	2006	2006	NUM
ftr-393	589	17	,	,	PUNCT
ftr-393	589	18	the	the	DET
ftr-393	589	19	proposed	propose	VERB
ftr-393	589	20	effective	effective	ADJ
ftr-393	589	21	date	date	NOUN
ftr-393	589	22	of	of	ADP
ftr-393	589	23	1/1/07	1/1/07	NUM
ftr-393	589	24	for	for	ADP
ftr-393	589	25	the	the	DET
ftr-393	589	26	final	final	ADJ
ftr-393	589	27	§	§	PROPN
ftr-393	589	28	409a	409a	PROPN
ftr-393	589	29	regulations	regulation	NOUN
ftr-393	589	30	is	be	AUX
ftr-393	589	31	extended	extend	VERB
ftr-393	589	32	to	to	ADP
ftr-393	589	33	1/1/08	1/1/08	NUM
ftr-393	589	34	.	.	PUNCT
ftr-393	590	1	additional	additional	ADJ
ftr-393	590	2	transition	transition	NOUN
ftr-393	590	3	relief	relief	NOUN
ftr-393	590	4	is	be	AUX
ftr-393	590	5	provided	provide	VERB
ftr-393	590	6	through	through	ADP
ftr-393	590	7	12/31/07	12/31/07	PROPN
ftr-393	590	8	.	.	PUNCT
ftr-393	590	9	e.	e.	PROPN
ftr-393	590	10	interim	interim	PROPN
ftr-393	590	11	guidance	guidance	NOUN
ftr-393	590	12	on	on	ADP
ftr-393	590	13	withholding	withholding	NOUN
ftr-393	590	14	and	and	CCONJ
ftr-393	590	15	reporting	reporting	NOUN
ftr-393	590	16	requirements	requirement	NOUN
ftr-393	590	17	for	for	ADP
ftr-393	590	18	2005	2005	NUM
ftr-393	590	19	and	and	CCONJ
ftr-393	590	20	2006	2006	NUM
ftr-393	590	21	.	.	PUNCT
ftr-393	591	1	notice	notice	VERB
ftr-393	591	2	2006	2006	NUM
ftr-393	591	3	-	-	SYM
ftr-393	591	4	100	100	NUM
ftr-393	591	5	,	,	PUNCT
ftr-393	591	6	2006	2006	NUM
ftr-393	591	7	-	-	SYM
ftr-393	591	8	51	51	NUM
ftr-393	591	9	i.r.b	i.r.b	NOUN
ftr-393	591	10	.	.	PUNCT
ftr-393	592	1	1109	1109	NUM
ftr-393	592	2	(	(	PUNCT
ftr-393	592	3	11/30/06	11/30/06	NUM
ftr-393	592	4	)	)	PUNCT
ftr-393	592	5	.	.	PUNCT
ftr-393	593	1	interim	interim	ADJ
ftr-393	593	2	guidance	guidance	NOUN
ftr-393	593	3	to	to	ADP
ftr-393	593	4	employers	employer	NOUN
ftr-393	593	5	and	and	CCONJ
ftr-393	593	6	payers	payer	NOUN
ftr-393	593	7	on	on	ADP
ftr-393	593	8	their	their	PRON
ftr-393	593	9	wage	wage	NOUN
ftr-393	593	10	withholding	withholding	NOUN
ftr-393	593	11	requirements	requirement	NOUN
ftr-393	593	12	for	for	ADP
ftr-393	593	13	calendar	calendar	NOUN
ftr-393	593	14	years	year	NOUN
ftr-393	593	15	2005	2005	NUM
ftr-393	593	16	and	and	CCONJ
ftr-393	593	17	2006	2006	NUM
ftr-393	593	18	with	with	ADP
ftr-393	593	19	respect	respect	NOUN
ftr-393	593	20	to	to	ADP
ftr-393	593	21	compensation	compensation	NOUN
ftr-393	593	22	and	and	CCONJ
ftr-393	593	23	amounts	amount	VERB
ftr-393	593	24	includible	includible	ADJ
ftr-393	593	25	in	in	ADP
ftr-393	593	26	gross	gross	ADJ
ftr-393	593	27	income	income	NOUN
ftr-393	593	28	under	under	ADP
ftr-393	593	29	§	§	PROPN
ftr-393	593	30	409a	409a	PROPN
ftr-393	593	31	,	,	PUNCT
ftr-393	593	32	as	as	ADV
ftr-393	593	33	well	well	ADV
ftr-393	593	34	as	as	ADP
ftr-393	593	35	guidance	guidance	NOUN
ftr-393	593	36	to	to	ADP
ftr-393	593	37	service	service	NOUN
ftr-393	593	38	providers	provider	NOUN
ftr-393	593	39	on	on	ADP
ftr-393	593	40	their	their	PRON
ftr-393	593	41	income	income	NOUN
ftr-393	593	42	tax	tax	NOUN
ftr-393	593	43	reporting	reporting	NOUN
ftr-393	593	44	and	and	CCONJ
ftr-393	593	45	payment	payment	NOUN
ftr-393	593	46	requirements	requirement	NOUN
ftr-393	593	47	for	for	ADP
ftr-393	593	48	amounts	amount	NOUN
ftr-393	593	49	includible	includible	ADJ
ftr-393	593	50	in	in	ADP
ftr-393	593	51	gross	gross	ADJ
ftr-393	593	52	income	income	NOUN
ftr-393	593	53	under	under	ADP
ftr-393	593	54	§	§	PROPN
ftr-393	593	55	409a	409a	PROPN
ftr-393	593	56	for	for	ADP
ftr-393	593	57	those	those	DET
ftr-393	593	58	years	year	NOUN
ftr-393	593	59	.	.	PUNCT
ftr-393	594	1	2	2	X
ftr-393	594	2	.	.	NUM
ftr-393	594	3	underfunded	underfunded	ADJ
ftr-393	594	4	plan	plan	NOUN
ftr-393	594	5	restricts	restrict	VERB
ftr-393	594	6	nqdc	nqdc	NOUN
ftr-393	594	7	for	for	ADP
ftr-393	594	8	certain	certain	ADJ
ftr-393	594	9	top	top	ADJ
ftr-393	594	10	employees	employee	NOUN
ftr-393	594	11	.	.	PUNCT
ftr-393	595	1	pension	pension	NOUN
ftr-393	595	2	protection	protection	PROPN
ftr-393	595	3	act	act	PROPN
ftr-393	595	4	§	§	PROPN
ftr-393	595	5	116	116	NUM
ftr-393	595	6	adds	add	VERB
ftr-393	595	7	new	new	ADJ
ftr-393	595	8	code	code	NOUN
ftr-393	595	9	§	§	PROPN
ftr-393	595	10	409a(b)(3	409a(b)(3	NOUN
ftr-393	595	11	)	)	PUNCT
ftr-393	595	12	to	to	PART
ftr-393	595	13	provide	provide	VERB
ftr-393	595	14	that	that	SCONJ
ftr-393	595	15	any	any	DET
ftr-393	595	16	assets	asset	NOUN
ftr-393	595	17	set	set	VERB
ftr-393	595	18	aside	aside	ADV
ftr-393	595	19	in	in	ADP
ftr-393	595	20	a	a	DET
ftr-393	595	21	nonqualified	nonqualifie	VERB
ftr-393	595	22	deferred	defer	VERB
ftr-393	595	23	compensation	compensation	NOUN
ftr-393	595	24	arrangement	arrangement	NOUN
ftr-393	595	25	for	for	ADP
ftr-393	595	26	top	top	ADJ
ftr-393	595	27	employees	employee	NOUN
ftr-393	595	28	[	[	X
ftr-393	595	29	those	those	PRON
ftr-393	595	30	covered	cover	VERB
ftr-393	595	31	by	by	ADP
ftr-393	595	32	code	code	NOUN
ftr-393	595	33	§	§	PROPN
ftr-393	595	34	162(m)(3	162(m)(3	NUM
ftr-393	595	35	)	)	PUNCT
ftr-393	595	36	or	or	CCONJ
ftr-393	595	37	subject	subject	ADJ
ftr-393	595	38	to	to	ADP
ftr-393	595	39	§	§	PROPN
ftr-393	595	40	16(a	16(a	NUM
ftr-393	595	41	)	)	PUNCT
ftr-393	595	42	of	of	ADP
ftr-393	595	43	the	the	DET
ftr-393	595	44	securities	securities	PROPN
ftr-393	595	45	exchange	exchange	PROPN
ftr-393	595	46	act	act	NOUN
ftr-393	595	47	of	of	ADP
ftr-393	595	48	1934	1934	NUM
ftr-393	595	49	]	]	PUNCT
ftr-393	595	50	will	will	AUX
ftr-393	595	51	be	be	AUX
ftr-393	595	52	currently	currently	ADV
ftr-393	595	53	taxable	taxable	ADJ
ftr-393	595	54	to	to	ADP
ftr-393	595	55	them	they	PRON
ftr-393	595	56	if	if	SCONJ
ftr-393	595	57	the	the	DET
ftr-393	595	58	transfer	transfer	NOUN
ftr-393	595	59	is	be	AUX
ftr-393	595	60	made	make	VERB
ftr-393	595	61	during	during	ADP
ftr-393	595	62	any	any	DET
ftr-393	595	63	period	period	NOUN
ftr-393	595	64	that	that	PRON
ftr-393	595	65	the	the	DET
ftr-393	595	66	employer	employer	NOUN
ftr-393	595	67	’s	’s	PART
ftr-393	595	68	defined	define	VERB
ftr-393	595	69	benefit	benefit	NOUN
ftr-393	595	70	pension	pension	NOUN
ftr-393	595	71	plan	plan	NOUN
ftr-393	595	72	is	be	AUX
ftr-393	595	73	in	in	ADP
ftr-393	595	74	a	a	DET
ftr-393	595	75	so	so	ADV
ftr-393	595	76	-	-	PUNCT
ftr-393	595	77	called	call	VERB
ftr-393	595	78	“	"	PUNCT
ftr-393	595	79	at	at	ADP
ftr-393	595	80	-	-	PUNCT
ftr-393	595	81	risk	risk	NOUN
ftr-393	595	82	status	status	NOUN
ftr-393	595	83	.	.	PUNCT
ftr-393	595	84	”	"	PUNCT
ftr-393	596	1	3	3	X
ftr-393	596	2	.	.	X
ftr-393	596	3	stock	stock	NOUN
ftr-393	596	4	options	option	NOUN
ftr-393	596	5	are	be	AUX
ftr-393	596	6	not	not	PART
ftr-393	596	7	exercised	exercise	VERB
ftr-393	596	8	when	when	SCONJ
ftr-393	596	9	the	the	DET
ftr-393	596	10	service	service	NOUN
ftr-393	596	11	recipient	recipient	NOUN
ftr-393	596	12	provides	provide	VERB
ftr-393	596	13	nonrecourse	nonrecourse	NOUN
ftr-393	596	14	financing	financing	NOUN
ftr-393	596	15	because	because	SCONJ
ftr-393	596	16	such	such	ADJ
ftr-393	596	17	exercise	exercise	NOUN
ftr-393	596	18	is	be	AUX
ftr-393	596	19	merely	merely	ADV
ftr-393	596	20	the	the	DET
ftr-393	596	21	continuation	continuation	NOUN
ftr-393	596	22	of	of	ADP
ftr-393	596	23	the	the	DET
ftr-393	596	24	option	option	NOUN
ftr-393	596	25	,	,	PUNCT
ftr-393	596	26	but	but	CCONJ
ftr-393	596	27	they	they	PRON
ftr-393	596	28	are	be	AUX
ftr-393	596	29	exercised	exercise	VERB
ftr-393	596	30	when	when	SCONJ
ftr-393	596	31	a	a	DET
ftr-393	596	32	third	third	ADJ
ftr-393	596	33	-	-	PUNCT
ftr-393	596	34	party	party	NOUN
ftr-393	596	35	lender	lender	NOUN
ftr-393	596	36	provides	provide	VERB
ftr-393	596	37	financing	financing	NOUN
ftr-393	596	38	on	on	ADP
ftr-393	596	39	a	a	DET
ftr-393	596	40	nonrecourse	nonrecourse	ADJ
ftr-393	596	41	basis	basis	NOUN
ftr-393	596	42	.	.	PUNCT
ftr-393	597	1	palahnuk	palahnuk	PROPN
ftr-393	597	2	v.	v.	PROPN
ftr-393	597	3	united	united	PROPN
ftr-393	597	4	states	states	PROPN
ftr-393	597	5	,	,	PUNCT
ftr-393	597	6	70	70	NUM
ftr-393	597	7	fed	feed	VERB
ftr-393	597	8	.	.	PUNCT
ftr-393	598	1	cl	cl	NOUN
ftr-393	598	2	.	.	PUNCT
ftr-393	599	1	87	87	NUM
ftr-393	599	2	(	(	PUNCT
ftr-393	599	3	2/28/06	2/28/06	NUM
ftr-393	599	4	)	)	PUNCT
ftr-393	599	5	,	,	PUNCT
ftr-393	599	6	aff’d	aff’d	VERB
ftr-393	599	7	475	475	NUM
ftr-393	599	8	f.3d	f.3d	NUM
ftr-393	599	9	1380	1380	NUM
ftr-393	599	10	(	(	PUNCT
ftr-393	599	11	fed	fed	PROPN
ftr-393	599	12	.	.	PUNCT
ftr-393	599	13	cir	cir	PROPN
ftr-393	599	14	.	.	PUNCT
ftr-393	600	1	2/12/07	2/12/07	NUM
ftr-393	600	2	)	)	PUNCT
ftr-393	600	3	.	.	PUNCT
ftr-393	601	1	the	the	DET
ftr-393	601	2	purchase	purchase	NOUN
ftr-393	601	3	of	of	ADP
ftr-393	601	4	employer	employer	NOUN
ftr-393	601	5	’s	’s	PART
ftr-393	601	6	stock	stock	NOUN
ftr-393	601	7	pursuant	pursuant	ADJ
ftr-393	601	8	to	to	ADP
ftr-393	601	9	a	a	DET
ftr-393	601	10	nonstatutory	nonstatutory	ADJ
ftr-393	601	11	stock	stock	NOUN
ftr-393	601	12	option	option	NOUN
ftr-393	601	13	using	use	VERB
ftr-393	601	14	funds	fund	NOUN
ftr-393	601	15	obtained	obtain	VERB
ftr-393	601	16	through	through	ADP
ftr-393	601	17	borrowing	borrowing	NOUN
ftr-393	601	18	on	on	ADP
ftr-393	601	19	a	a	DET
ftr-393	601	20	margin	margin	NOUN
ftr-393	601	21	account	account	NOUN
ftr-393	601	22	with	with	ADP
ftr-393	601	23	a	a	DET
ftr-393	601	24	third	third	ADJ
ftr-393	601	25	party	party	NOUN
ftr-393	601	26	lender	lender	NOUN
ftr-393	601	27	,	,	PUNCT
ftr-393	601	28	with	with	ADP
ftr-393	601	29	the	the	DET
ftr-393	601	30	loan	loan	NOUN
ftr-393	601	31	secured	secure	VERB
ftr-393	601	32	by	by	ADP
ftr-393	601	33	the	the	DET
ftr-393	601	34	purchased	purchase	VERB
ftr-393	601	35	stock	stock	NOUN
ftr-393	601	36	,	,	PUNCT
ftr-393	601	37	constituted	constitute	VERB
ftr-393	601	38	a	a	DET
ftr-393	601	39	completed	complete	VERB
ftr-393	601	40	transfer	transfer	NOUN
ftr-393	601	41	for	for	ADP
ftr-393	601	42	purposes	purpose	NOUN
ftr-393	601	43	of	of	ADP
ftr-393	601	44	§	§	PROPN
ftr-393	601	45	83	83	NUM
ftr-393	601	46	;	;	PUNCT
ftr-393	601	47	the	the	DET
ftr-393	601	48	arrangement	arrangement	NOUN
ftr-393	601	49	was	be	AUX
ftr-393	601	50	not	not	PART
ftr-393	601	51	in	in	ADP
ftr-393	601	52	substance	substance	NOUN
ftr-393	601	53	a	a	DET
ftr-393	601	54	continuing	continue	VERB
ftr-393	601	55	option	option	NOUN
ftr-393	601	56	under	under	ADP
ftr-393	601	57	reg	reg	NOUN
ftr-393	601	58	.	.	PUNCT
ftr-393	602	1	§	§	PROPN
ftr-393	602	2	§	§	ADJ
ftr-393	602	3	1.83	1.83	NUM
ftr-393	602	4	-	-	PUNCT
ftr-393	602	5	3(a)(2	3(a)(2	NUM
ftr-393	602	6	)	)	PUNCT
ftr-393	602	7	and	and	CCONJ
ftr-393	602	8	1.83	1.83	NUM
ftr-393	602	9	-	-	SYM
ftr-393	602	10	1(a)(7	1(a)(7	NUM
ftr-393	602	11	)	)	PUNCT
ftr-393	602	12	,	,	PUNCT
ftr-393	602	13	ex	ex	X
ftr-393	602	14	.	.	PUNCT
ftr-393	602	15	(	(	PUNCT
ftr-393	602	16	2	2	NUM
ftr-393	602	17	)	)	PUNCT
ftr-393	602	18	,	,	PUNCT
ftr-393	602	19	because	because	SCONJ
ftr-393	602	20	the	the	DET
ftr-393	602	21	benefits	benefit	NOUN
ftr-393	602	22	of	of	ADP
ftr-393	602	23	ownership	ownership	NOUN
ftr-393	602	24	and	and	CCONJ
ftr-393	602	25	risk	risk	NOUN
ftr-393	602	26	of	of	ADP
ftr-393	602	27	decline	decline	NOUN
ftr-393	602	28	in	in	ADP
ftr-393	602	29	value	value	NOUN
ftr-393	602	30	had	have	AUX
ftr-393	602	31	been	be	AUX
ftr-393	602	32	transferred	transfer	VERB
ftr-393	602	33	to	to	ADP
ftr-393	602	34	taxpayer	taxpayer	NOUN
ftr-393	602	35	.	.	PUNCT
ftr-393	603	1	a.	a.	PROPN
ftr-393	603	2	facq	facq	PROPN
ftr-393	603	3	v.	v.	PROPN
ftr-393	603	4	commissioner	commissioner	PROPN
ftr-393	603	5	,	,	PUNCT
ftr-393	603	6	t.c	t.c	PROPN
ftr-393	603	7	.	.	PROPN
ftr-393	603	8	memo	memo	NOUN
ftr-393	603	9	.	.	PUNCT
ftr-393	604	1	2006111	2006111	NUM
ftr-393	604	2	(	(	PUNCT
ftr-393	604	3	5/23/06	5/23/06	NUM
ftr-393	604	4	)	)	PUNCT
ftr-393	604	5	.	.	PUNCT
ftr-393	605	1	this	this	DET
ftr-393	605	2	case	case	NOUN
ftr-393	605	3	reaches	reach	VERB
ftr-393	605	4	the	the	DET
ftr-393	605	5	same	same	ADJ
ftr-393	605	6	result	result	NOUN
ftr-393	605	7	under	under	ADP
ftr-393	605	8	virtually	virtually	ADV
ftr-393	605	9	identical	identical	ADJ
ftr-393	605	10	facts	fact	NOUN
ftr-393	605	11	.	.	PUNCT
ftr-393	606	1	b.	b.	PROPN
ftr-393	606	2	ninth	ninth	ADJ
ftr-393	606	3	circuit	circuit	PROPN
ftr-393	606	4	tells	tell	VERB
ftr-393	606	5	taxpayer	taxpayer	NOUN
ftr-393	606	6	,	,	PUNCT
ftr-393	606	7	“	"	PUNCT
ftr-393	606	8	that	that	PRON
ftr-393	606	9	’s	’	VERB
ftr-393	606	10	tough	tough	ADJ
ftr-393	606	11	.	.	PUNCT
ftr-393	606	12	”	"	PUNCT
ftr-393	607	1	united	united	PROPN
ftr-393	607	2	states	states	PROPN
ftr-393	607	3	v.	v.	ADP
ftr-393	607	4	tuff	tuff	PROPN
ftr-393	607	5	,	,	PUNCT
ftr-393	607	6	469	469	NUM
ftr-393	607	7	f.3d	f.3d	NUM
ftr-393	607	8	1249	1249	NUM
ftr-393	607	9	(	(	PUNCT
ftr-393	607	10	9th	9th	ADJ
ftr-393	607	11	cir	cir	NOUN
ftr-393	607	12	.	.	PUNCT
ftr-393	607	13	12/4/06	12/4/06	NUM
ftr-393	607	14	)	)	PUNCT
ftr-393	607	15	,	,	PUNCT
ftr-393	607	16	aff’g	aff’g	PROPN
ftr-393	607	17	359	359	NUM
ftr-393	607	18	f.	f.	PROPN
ftr-393	607	19	supp	supp	PROPN
ftr-393	607	20	.	.	PUNCT
ftr-393	608	1	2d	2d	NOUN
ftr-393	608	2	1129	1129	NUM
ftr-393	608	3	(	(	PUNCT
ftr-393	608	4	w.d	w.d	PROPN
ftr-393	608	5	.	.	NOUN
ftr-393	608	6	wash	wash	NOUN
ftr-393	608	7	.	.	PUNCT
ftr-393	609	1	2/4/05	2/4/05	NUM
ftr-393	609	2	)	)	PUNCT
ftr-393	609	3	.	.	PUNCT
ftr-393	610	1	in	in	ADP
ftr-393	610	2	this	this	DET
ftr-393	610	3	case	case	NOUN
ftr-393	610	4	compensatory	compensatory	ADJ
ftr-393	610	5	stock	stock	NOUN
ftr-393	610	6	was	be	AUX
ftr-393	610	7	2007	2007	NUM
ftr-393	610	8	]	]	PUNCT
ftr-393	610	9	recent	recent	ADJ
ftr-393	610	10	developments	development	NOUN
ftr-393	610	11	in	in	ADP
ftr-393	610	12	federal	federal	ADJ
ftr-393	610	13	income	income	NOUN
ftr-393	610	14	taxation	taxation	NOUN
ftr-393	610	15	467	467	NUM
ftr-393	610	16	transferred	transfer	VERB
ftr-393	610	17	and	and	CCONJ
ftr-393	610	18	vested	vest	VERB
ftr-393	610	19	for	for	ADP
ftr-393	610	20	purposes	purpose	NOUN
ftr-393	610	21	of	of	ADP
ftr-393	610	22	§	§	PROPN
ftr-393	610	23	83	83	NUM
ftr-393	610	24	when	when	SCONJ
ftr-393	610	25	the	the	DET
ftr-393	610	26	option	option	NOUN
ftr-393	610	27	was	be	AUX
ftr-393	610	28	exercised	exercise	VERB
ftr-393	610	29	with	with	ADP
ftr-393	610	30	funds	fund	NOUN
ftr-393	610	31	provided	provide	VERB
ftr-393	610	32	as	as	ADP
ftr-393	610	33	margin	margin	NOUN
ftr-393	610	34	debt	debt	NOUN
ftr-393	610	35	by	by	ADP
ftr-393	610	36	a	a	DET
ftr-393	610	37	third	third	ADJ
ftr-393	610	38	party	party	NOUN
ftr-393	610	39	brokerage	brokerage	NOUN
ftr-393	610	40	firm	firm	NOUN
ftr-393	610	41	.	.	PUNCT
ftr-393	611	1	these	these	DET
ftr-393	611	2	stock	stock	NOUN
ftr-393	611	3	purchases	purchase	NOUN
ftr-393	611	4	do	do	AUX
ftr-393	611	5	not	not	PART
ftr-393	611	6	qualify	qualify	VERB
ftr-393	611	7	for	for	ADP
ftr-393	611	8	the	the	DET
ftr-393	611	9	reg	reg	NOUN
ftr-393	611	10	.	.	PUNCT
ftr-393	612	1	§	§	PROPN
ftr-393	612	2	1.83	1.83	NUM
ftr-393	612	3	-	-	PUNCT
ftr-393	612	4	3(a)(2	3(a)(2	NUM
ftr-393	612	5	)	)	PUNCT
ftr-393	612	6	exception	exception	NOUN
ftr-393	612	7	for	for	ADP
ftr-393	612	8	treating	treat	VERB
ftr-393	612	9	a	a	DET
ftr-393	612	10	stock	stock	NOUN
ftr-393	612	11	option	option	NOUN
ftr-393	612	12	exercised	exercise	VERB
ftr-393	612	13	with	with	ADP
ftr-393	612	14	a	a	DET
ftr-393	612	15	nonrecourse	nonrecourse	NOUN
ftr-393	612	16	note	note	NOUN
ftr-393	612	17	as	as	ADP
ftr-393	612	18	in	in	ADP
ftr-393	612	19	substance	substance	NOUN
ftr-393	612	20	the	the	DET
ftr-393	612	21	grant	grant	NOUN
ftr-393	612	22	of	of	ADP
ftr-393	612	23	an	an	DET
ftr-393	612	24	option	option	NOUN
ftr-393	612	25	.	.	PUNCT
ftr-393	613	1	4	4	X
ftr-393	613	2	.	.	X
ftr-393	613	3	rev	rev	PROPN
ftr-393	613	4	.	.	PROPN
ftr-393	613	5	proc	proc	PROPN
ftr-393	613	6	.	.	PUNCT
ftr-393	614	1	2006	2006	NUM
ftr-393	614	2	-	-	SYM
ftr-393	614	3	31	31	NUM
ftr-393	614	4	,	,	PUNCT
ftr-393	614	5	2006	2006	NUM
ftr-393	614	6	-	-	SYM
ftr-393	614	7	27	27	NUM
ftr-393	614	8	i.r.b	i.r.b	NOUN
ftr-393	614	9	.	.	PUNCT
ftr-393	615	1	32	32	NUM
ftr-393	615	2	(	(	PUNCT
ftr-393	615	3	6/13/06	6/13/06	NUM
ftr-393	615	4	)	)	PUNCT
ftr-393	615	5	.	.	PUNCT
ftr-393	616	1	this	this	DET
ftr-393	616	2	revenue	revenue	NOUN
ftr-393	616	3	procedure	procedure	NOUN
ftr-393	616	4	provides	provide	VERB
ftr-393	616	5	the	the	DET
ftr-393	616	6	procedures	procedure	NOUN
ftr-393	616	7	to	to	PART
ftr-393	616	8	request	request	VERB
ftr-393	616	9	consent	consent	NOUN
ftr-393	616	10	to	to	ADP
ftr-393	616	11	the	the	DET
ftr-393	616	12	revocation	revocation	NOUN
ftr-393	616	13	of	of	ADP
ftr-393	616	14	a	a	DET
ftr-393	616	15	§	§	PROPN
ftr-393	616	16	83(b	83(b	NUM
ftr-393	616	17	)	)	PUNCT
ftr-393	616	18	election	election	NOUN
ftr-393	616	19	.	.	PUNCT
ftr-393	617	1	reg	reg	PROPN
ftr-393	617	2	.	.	PUNCT
ftr-393	618	1	§	§	PROPN
ftr-393	618	2	1.83	1.83	NUM
ftr-393	618	3	-	-	PUNCT
ftr-393	618	4	2(f	2(f	NUM
ftr-393	618	5	)	)	PUNCT
ftr-393	618	6	permits	permit	VERB
ftr-393	618	7	a	a	DET
ftr-393	618	8	§	§	PROPN
ftr-393	618	9	83(b	83(b	NUM
ftr-393	618	10	)	)	PUNCT
ftr-393	618	11	election	election	NOUN
ftr-393	618	12	to	to	PART
ftr-393	618	13	be	be	AUX
ftr-393	618	14	revoked	revoke	VERB
ftr-393	618	15	only	only	ADV
ftr-393	618	16	with	with	ADP
ftr-393	618	17	the	the	DET
ftr-393	618	18	consent	consent	NOUN
ftr-393	618	19	of	of	ADP
ftr-393	618	20	the	the	DET
ftr-393	618	21	commissioner	commissioner	NOUN
ftr-393	618	22	.	.	PUNCT
ftr-393	619	1	consent	consent	NOUN
ftr-393	619	2	will	will	AUX
ftr-393	619	3	be	be	AUX
ftr-393	619	4	granted	grant	VERB
ftr-393	619	5	only	only	ADV
ftr-393	619	6	where	where	SCONJ
ftr-393	619	7	the	the	DET
ftr-393	619	8	election	election	NOUN
ftr-393	619	9	was	be	AUX
ftr-393	619	10	made	make	VERB
ftr-393	619	11	under	under	ADP
ftr-393	619	12	a	a	DET
ftr-393	619	13	mistake	mistake	NOUN
ftr-393	619	14	of	of	ADP
ftr-393	619	15	fact	fact	NOUN
ftr-393	619	16	as	as	ADP
ftr-393	619	17	to	to	ADP
ftr-393	619	18	the	the	DET
ftr-393	619	19	underlying	underlying	ADJ
ftr-393	619	20	transaction	transaction	NOUN
ftr-393	619	21	.	.	PUNCT
ftr-393	620	1	valuation	valuation	NOUN
ftr-393	620	2	mistakes	mistake	NOUN
ftr-393	620	3	,	,	PUNCT
ftr-393	620	4	a	a	DET
ftr-393	620	5	decline	decline	NOUN
ftr-393	620	6	in	in	ADP
ftr-393	620	7	the	the	DET
ftr-393	620	8	property	property	NOUN
ftr-393	620	9	’s	’s	PART
ftr-393	620	10	value	value	NOUN
ftr-393	620	11	,	,	PUNCT
ftr-393	620	12	and	and	CCONJ
ftr-393	620	13	failure	failure	NOUN
ftr-393	620	14	to	to	PART
ftr-393	620	15	satisfy	satisfy	VERB
ftr-393	620	16	conditions	condition	NOUN
ftr-393	620	17	for	for	ADP
ftr-393	620	18	the	the	DET
ftr-393	620	19	property	property	NOUN
ftr-393	620	20	vesting	vesting	NOUN
ftr-393	620	21	are	be	AUX
ftr-393	620	22	not	not	PART
ftr-393	620	23	considered	consider	VERB
ftr-393	620	24	mistakes	mistake	NOUN
ftr-393	620	25	of	of	ADP
ftr-393	620	26	fact	fact	NOUN
ftr-393	620	27	.	.	PUNCT
ftr-393	621	1	the	the	DET
ftr-393	621	2	failure	failure	NOUN
ftr-393	621	3	of	of	ADP
ftr-393	621	4	a	a	DET
ftr-393	621	5	service	service	NOUN
ftr-393	621	6	provider	provider	NOUN
ftr-393	621	7	to	to	PART
ftr-393	621	8	understand	understand	VERB
ftr-393	621	9	the	the	DET
ftr-393	621	10	substantial	substantial	ADJ
ftr-393	621	11	risk	risk	NOUN
ftr-393	621	12	of	of	ADP
ftr-393	621	13	forfeiture	forfeiture	NOUN
ftr-393	621	14	associated	associate	VERB
ftr-393	621	15	with	with	ADP
ftr-393	621	16	the	the	DET
ftr-393	621	17	transferred	transfer	VERB
ftr-393	621	18	property	property	NOUN
ftr-393	621	19	or	or	CCONJ
ftr-393	621	20	to	to	PART
ftr-393	621	21	understand	understand	VERB
ftr-393	621	22	the	the	DET
ftr-393	621	23	tax	tax	NOUN
ftr-393	621	24	consequences	consequence	NOUN
ftr-393	621	25	of	of	ADP
ftr-393	621	26	making	make	VERB
ftr-393	621	27	a	a	DET
ftr-393	621	28	§	§	PROPN
ftr-393	621	29	83(b	83(b	NUM
ftr-393	621	30	)	)	PUNCT
ftr-393	621	31	election	election	NOUN
ftr-393	621	32	is	be	AUX
ftr-393	621	33	not	not	PART
ftr-393	621	34	a	a	DET
ftr-393	621	35	mistake	mistake	NOUN
ftr-393	621	36	of	of	ADP
ftr-393	621	37	fact	fact	NOUN
ftr-393	621	38	.	.	PUNCT
ftr-393	622	1	5	5	X
ftr-393	622	2	.	.	X
ftr-393	622	3	remember	remember	VERB
ftr-393	622	4	when	when	SCONJ
ftr-393	622	5	“	"	PUNCT
ftr-393	622	6	inappropriate	inappropriate	ADJ
ftr-393	622	7	dating	dating	NOUN
ftr-393	622	8	”	"	PUNCT
ftr-393	622	9	was	be	AUX
ftr-393	622	10	just	just	ADV
ftr-393	622	11	a	a	DET
ftr-393	622	12	reference	reference	NOUN
ftr-393	622	13	to	to	ADP
ftr-393	622	14	wayne	wayne	PROPN
ftr-393	622	15	hays	hays	PROPN
ftr-393	622	16	and	and	CCONJ
ftr-393	622	17	elizabeth	elizabeth	PROPN
ftr-393	622	18	ray	ray	PROPN
ftr-393	622	19	,	,	PUNCT
ftr-393	622	20	gary	gary	PROPN
ftr-393	622	21	hart	hart	PROPN
ftr-393	622	22	and	and	CCONJ
ftr-393	622	23	donna	donna	PROPN
ftr-393	622	24	rice	rice	PROPN
ftr-393	622	25	,	,	PUNCT
ftr-393	622	26	bill	bill	PROPN
ftr-393	622	27	clinton	clinton	PROPN
ftr-393	622	28	and	and	CCONJ
ftr-393	622	29	monica	monica	PROPN
ftr-393	622	30	lewinsky	lewinsky	PROPN
ftr-393	622	31	,	,	PUNCT
ftr-393	622	32	gary	gary	PROPN
ftr-393	622	33	condit	condit	PROPN
ftr-393	622	34	and	and	CCONJ
ftr-393	622	35	chandra	chandra	PROPN
ftr-393	622	36	levy	levy	NOUN
ftr-393	622	37	,	,	PUNCT
ftr-393	622	38	or	or	CCONJ
ftr-393	622	39	barney	barney	PROPN
ftr-393	622	40	frank	frank	PROPN
ftr-393	622	41	and	and	CCONJ
ftr-393	622	42	steve	steve	PROPN
ftr-393	622	43	gobie	gobie	PROPN
ftr-393	622	44	?	?	PUNCT
ftr-393	623	1	backdated	backdate	VERB
ftr-393	623	2	stock	stock	NOUN
ftr-393	623	3	options	option	NOUN
ftr-393	623	4	give	give	VERB
ftr-393	623	5	rise	rise	NOUN
ftr-393	623	6	to	to	ADP
ftr-393	623	7	tax	tax	NOUN
ftr-393	623	8	problems	problem	NOUN
ftr-393	623	9	,	,	PUNCT
ftr-393	623	10	but	but	CCONJ
ftr-393	623	11	“	"	PUNCT
ftr-393	623	12	innocent	innocent	ADJ
ftr-393	623	13	employees	employee	NOUN
ftr-393	623	14	”	"	PUNCT
ftr-393	623	15	may	may	AUX
ftr-393	623	16	have	have	VERB
ftr-393	623	17	their	their	PRON
ftr-393	623	18	§	§	PROPN
ftr-393	623	19	409a	409a	PROPN
ftr-393	623	20	taxes	taxis	NOUN
ftr-393	623	21	paid	pay	VERB
ftr-393	623	22	by	by	ADP
ftr-393	623	23	their	their	PRON
ftr-393	623	24	employer	employer	NOUN
ftr-393	623	25	.	.	PUNCT
ftr-393	624	1	announcement	announcement	NOUN
ftr-393	624	2	2007	2007	NUM
ftr-393	624	3	-	-	SYM
ftr-393	624	4	18	18	NUM
ftr-393	624	5	,	,	PUNCT
ftr-393	624	6	20079	20079	NUM
ftr-393	624	7	i.r.b	i.r.b	NOUN
ftr-393	624	8	.	.	PUNCT
ftr-393	625	1	625	625	NUM
ftr-393	625	2	(	(	PUNCT
ftr-393	625	3	2/8/07	2/8/07	NUM
ftr-393	625	4	)	)	PUNCT
ftr-393	625	5	.	.	PUNCT
ftr-393	626	1	this	this	DET
ftr-393	626	2	announcement	announcement	NOUN
ftr-393	626	3	institutes	institute	VERB
ftr-393	626	4	a	a	DET
ftr-393	626	5	compliance	compliance	NOUN
ftr-393	626	6	resolution	resolution	NOUN
ftr-393	626	7	program	program	NOUN
ftr-393	626	8	that	that	PRON
ftr-393	626	9	permits	permit	VERB
ftr-393	626	10	employers	employer	NOUN
ftr-393	626	11	to	to	PART
ftr-393	626	12	pay	pay	VERB
ftr-393	626	13	the	the	DET
ftr-393	626	14	additional	additional	ADJ
ftr-393	626	15	§	§	PROPN
ftr-393	626	16	409a	409a	PROPN
ftr-393	626	17	taxes	taxis	NOUN
ftr-393	626	18	due	due	ADJ
ftr-393	626	19	to	to	ADP
ftr-393	626	20	the	the	DET
ftr-393	626	21	exercise	exercise	NOUN
ftr-393	626	22	in	in	ADP
ftr-393	626	23	2006	2006	NUM
ftr-393	626	24	of	of	ADP
ftr-393	626	25	discounted	discount	VERB
ftr-393	626	26	stock	stock	NOUN
ftr-393	626	27	options	option	NOUN
ftr-393	626	28	and	and	CCONJ
ftr-393	626	29	stock	stock	NOUN
ftr-393	626	30	appreciation	appreciation	NOUN
ftr-393	626	31	rights	right	NOUN
ftr-393	626	32	for	for	ADP
ftr-393	626	33	employees	employee	NOUN
ftr-393	626	34	who	who	PRON
ftr-393	626	35	are	be	AUX
ftr-393	626	36	not	not	PART
ftr-393	626	37	corporate	corporate	ADJ
ftr-393	626	38	insiders	insider	NOUN
ftr-393	626	39	.	.	PUNCT
ftr-393	627	1	this	this	PRON
ftr-393	627	2	is	be	AUX
ftr-393	627	3	because	because	SCONJ
ftr-393	627	4	the	the	DET
ftr-393	627	5	backdated	backdate	VERB
ftr-393	627	6	stock	stock	NOUN
ftr-393	627	7	options	option	NOUN
ftr-393	627	8	and	and	CCONJ
ftr-393	627	9	stock	stock	NOUN
ftr-393	627	10	appreciation	appreciation	NOUN
ftr-393	627	11	rights	right	NOUN
ftr-393	627	12	were	be	AUX
ftr-393	627	13	“	"	PUNCT
ftr-393	627	14	in	in	ADP
ftr-393	627	15	the	the	DET
ftr-393	627	16	money	money	NOUN
ftr-393	627	17	”	"	PUNCT
ftr-393	627	18	when	when	SCONJ
ftr-393	627	19	issued	issue	VERB
ftr-393	627	20	,	,	PUNCT
ftr-393	627	21	and	and	CCONJ
ftr-393	627	22	are	be	AUX
ftr-393	627	23	,	,	PUNCT
ftr-393	627	24	therefore	therefore	ADV
ftr-393	627	25	,	,	PUNCT
ftr-393	627	26	not	not	PART
ftr-393	627	27	excluded	exclude	VERB
ftr-393	627	28	from	from	ADP
ftr-393	627	29	§	§	PROPN
ftr-393	627	30	409a	409a	NOUN
ftr-393	627	31	by	by	ADP
ftr-393	627	32	the	the	DET
ftr-393	627	33	regulations	regulation	NOUN
ftr-393	627	34	thereunder	thereunder	NOUN
ftr-393	627	35	.	.	PUNCT
ftr-393	628	1	of	of	ADP
ftr-393	628	2	course	course	NOUN
ftr-393	628	3	,	,	PUNCT
ftr-393	628	4	these	these	DET
ftr-393	628	5	employer	employer	NOUN
ftr-393	628	6	payments	payment	NOUN
ftr-393	628	7	will	will	AUX
ftr-393	628	8	be	be	AUX
ftr-393	628	9	additional	additional	ADJ
ftr-393	628	10	wages	wage	NOUN
ftr-393	628	11	in	in	ADP
ftr-393	628	12	the	the	DET
ftr-393	628	13	year	year	NOUN
ftr-393	628	14	in	in	ADP
ftr-393	628	15	which	which	PRON
ftr-393	628	16	they	they	PRON
ftr-393	628	17	are	be	AUX
ftr-393	628	18	made	make	VERB
ftr-393	628	19	.	.	PUNCT
ftr-393	629	1	•	•	NOUN
ftr-393	629	2	this	this	DET
ftr-393	629	3	program	program	NOUN
ftr-393	629	4	offers	offer	VERB
ftr-393	629	5	only	only	ADJ
ftr-393	629	6	administrative	administrative	ADJ
ftr-393	629	7	convenience	convenience	NOUN
ftr-393	629	8	,	,	PUNCT
ftr-393	629	9	and	and	CCONJ
ftr-393	629	10	does	do	AUX
ftr-393	629	11	not	not	PART
ftr-393	629	12	result	result	VERB
ftr-393	629	13	in	in	ADP
ftr-393	629	14	any	any	DET
ftr-393	629	15	benefit	benefit	NOUN
ftr-393	629	16	to	to	ADP
ftr-393	629	17	the	the	DET
ftr-393	629	18	taxpayers	taxpayer	NOUN
ftr-393	629	19	involved	involve	VERB
ftr-393	629	20	.	.	PUNCT
ftr-393	630	1	d.	d.	PROPN
ftr-393	630	2	individual	individual	PROPN
ftr-393	630	3	retirement	retirement	PROPN
ftr-393	630	4	accounts	account	VERB
ftr-393	630	5	1	1	NUM
ftr-393	630	6	.	.	PUNCT
ftr-393	631	1	mr	mr	PROPN
ftr-393	631	2	.	.	PROPN
ftr-393	631	3	gotbucks	gotbuck	NOUN
ftr-393	631	4	will	will	AUX
ftr-393	631	5	be	be	AUX
ftr-393	631	6	able	able	ADJ
ftr-393	631	7	to	to	PART
ftr-393	631	8	convert	convert	VERB
ftr-393	631	9	his	his	PRON
ftr-393	631	10	traditional	traditional	ADJ
ftr-393	631	11	ira	ira	PROPN
ftr-393	631	12	to	to	ADP
ftr-393	631	13	a	a	DET
ftr-393	631	14	roth	roth	NOUN
ftr-393	631	15	after	after	ADP
ftr-393	631	16	2009	2009	NUM
ftr-393	631	17	.	.	PUNCT
ftr-393	632	1	tipra	tipra	PROPN
ftr-393	632	2	§	§	PROPN
ftr-393	632	3	512	512	NUM
ftr-393	632	4	amends	amend	NOUN
ftr-393	632	5	§	§	PROPN
ftr-393	632	6	408a(c	408a(c	NOUN
ftr-393	632	7	)	)	PUNCT
ftr-393	632	8	to	to	PART
ftr-393	632	9	remove	remove	VERB
ftr-393	632	10	the	the	DET
ftr-393	632	11	$	$	SYM
ftr-393	632	12	100,000	100,000	NUM
ftr-393	632	13	modified	modify	VERB
ftr-393	632	14	adjusted	adjust	VERB
ftr-393	632	15	gross	gross	ADJ
ftr-393	632	16	income	income	NOUN
ftr-393	632	17	limitation	limitation	NOUN
ftr-393	632	18	for	for	ADP
ftr-393	632	19	the	the	DET
ftr-393	632	20	conversion	conversion	NOUN
ftr-393	632	21	of	of	ADP
ftr-393	632	22	a	a	DET
ftr-393	632	23	traditional	traditional	ADJ
ftr-393	632	24	ira	ira	PROPN
ftr-393	632	25	to	to	ADP
ftr-393	632	26	a	a	DET
ftr-393	632	27	roth	roth	PROPN
ftr-393	632	28	ira	ira	PROPN
ftr-393	632	29	,	,	PUNCT
ftr-393	632	30	effective	effective	ADJ
ftr-393	632	31	for	for	ADP
ftr-393	632	32	taxable	taxable	ADJ
ftr-393	632	33	years	year	NOUN
ftr-393	632	34	468	468	NUM
ftr-393	632	35	florida	florida	PROPN
ftr-393	632	36	tax	tax	NOUN
ftr-393	632	37	review	review	NOUN
ftr-393	633	1	[	[	X
ftr-393	633	2	vol	vol	NOUN
ftr-393	633	3	.	.	PUNCT
ftr-393	633	4	8	8	NUM
ftr-393	633	5	:	:	PUNCT
ftr-393	633	6	si	si	X
ftr-393	633	7	beginning	begin	VERB
ftr-393	633	8	after	after	ADP
ftr-393	633	9	2009	2009	NUM
ftr-393	633	10	.	.	PUNCT
ftr-393	634	1	for	for	ADP
ftr-393	634	2	conversions	conversion	NOUN
ftr-393	634	3	made	make	VERB
ftr-393	634	4	in	in	ADP
ftr-393	634	5	2010	2010	NUM
ftr-393	634	6	,	,	PUNCT
ftr-393	634	7	at	at	ADP
ftr-393	634	8	the	the	DET
ftr-393	634	9	election	election	NOUN
ftr-393	634	10	of	of	ADP
ftr-393	634	11	the	the	DET
ftr-393	634	12	taxpayer	taxpayer	NOUN
ftr-393	634	13	,	,	PUNCT
ftr-393	634	14	the	the	DET
ftr-393	634	15	amount	amount	NOUN
ftr-393	634	16	required	require	VERB
ftr-393	634	17	to	to	PART
ftr-393	634	18	be	be	AUX
ftr-393	634	19	included	include	VERB
ftr-393	634	20	in	in	ADP
ftr-393	634	21	gross	gross	ADJ
ftr-393	634	22	income	income	NOUN
ftr-393	634	23	will	will	AUX
ftr-393	634	24	not	not	PART
ftr-393	634	25	be	be	AUX
ftr-393	634	26	taxed	tax	VERB
ftr-393	634	27	in	in	ADP
ftr-393	634	28	2010	2010	NUM
ftr-393	634	29	but	but	CCONJ
ftr-393	634	30	will	will	AUX
ftr-393	634	31	be	be	AUX
ftr-393	634	32	taxed	tax	VERB
ftr-393	634	33	ratably	ratably	ADV
ftr-393	634	34	in	in	ADP
ftr-393	634	35	2011	2011	NUM
ftr-393	634	36	and	and	CCONJ
ftr-393	634	37	2012	2012	NUM
ftr-393	634	38	.	.	PUNCT
ftr-393	635	1	2	2	X
ftr-393	635	2	.	.	X
ftr-393	635	3	the	the	DET
ftr-393	635	4	hero	hero	NOUN
ftr-393	635	5	act	act	NOUN
ftr-393	635	6	adds	add	VERB
ftr-393	635	7	new	new	ADJ
ftr-393	635	8	code	code	NOUN
ftr-393	635	9	§	§	PROPN
ftr-393	635	10	219(f)(7	219(f)(7	NUM
ftr-393	635	11	)	)	PUNCT
ftr-393	635	12	to	to	PART
ftr-393	635	13	allow	allow	VERB
ftr-393	635	14	members	member	NOUN
ftr-393	635	15	of	of	ADP
ftr-393	635	16	the	the	DET
ftr-393	635	17	armed	armed	ADJ
ftr-393	635	18	forces	force	NOUN
ftr-393	635	19	serving	serve	VERB
ftr-393	635	20	in	in	ADP
ftr-393	635	21	a	a	DET
ftr-393	635	22	combat	combat	NOUN
ftr-393	635	23	zone	zone	NOUN
ftr-393	635	24	to	to	PART
ftr-393	635	25	make	make	VERB
ftr-393	635	26	contributions	contribution	NOUN
ftr-393	635	27	to	to	ADP
ftr-393	635	28	their	their	PRON
ftr-393	635	29	individual	individual	ADJ
ftr-393	635	30	retirement	retirement	NOUN
ftr-393	635	31	plans	plan	NOUN
ftr-393	635	32	even	even	ADV
ftr-393	635	33	if	if	SCONJ
ftr-393	635	34	the	the	DET
ftr-393	635	35	compensation	compensation	NOUN
ftr-393	635	36	on	on	ADP
ftr-393	635	37	which	which	PRON
ftr-393	635	38	such	such	ADJ
ftr-393	635	39	contribution	contribution	NOUN
ftr-393	635	40	is	be	AUX
ftr-393	635	41	based	base	VERB
ftr-393	635	42	is	be	AUX
ftr-393	635	43	excluded	exclude	VERB
ftr-393	635	44	from	from	ADP
ftr-393	635	45	gross	gross	ADJ
ftr-393	635	46	income	income	NOUN
ftr-393	635	47	.	.	PUNCT
ftr-393	636	1	the	the	DET
ftr-393	636	2	provision	provision	NOUN
ftr-393	636	3	is	be	AUX
ftr-393	636	4	retroactive	retroactive	ADJ
ftr-393	636	5	to	to	ADP
ftr-393	636	6	2004	2004	NUM
ftr-393	636	7	.	.	PUNCT
ftr-393	637	1	3	3	X
ftr-393	637	2	.	.	X
ftr-393	637	3	middle	middle	ADJ
ftr-393	637	4	-	-	PUNCT
ftr-393	637	5	aged	aged	ADJ
ftr-393	637	6	geriatrics	geriatric	NOUN
ftr-393	637	7	can	can	AUX
ftr-393	637	8	make	make	VERB
ftr-393	637	9	direct	direct	ADJ
ftr-393	637	10	contributions	contribution	NOUN
ftr-393	637	11	from	from	ADP
ftr-393	637	12	their	their	PRON
ftr-393	637	13	iras	ira	NOUN
ftr-393	637	14	to	to	ADP
ftr-393	637	15	charities	charity	NOUN
ftr-393	637	16	,	,	PUNCT
ftr-393	637	17	and	and	CCONJ
ftr-393	637	18	thus	thus	ADV
ftr-393	637	19	avoid	avoid	VERB
ftr-393	637	20	deduction	deduction	NOUN
ftr-393	637	21	reductions	reduction	NOUN
ftr-393	637	22	under	under	ADP
ftr-393	637	23	§	§	PROPN
ftr-393	637	24	68	68	NUM
ftr-393	637	25	.	.	PUNCT
ftr-393	638	1	pension	pension	NOUN
ftr-393	638	2	protection	protection	PROPN
ftr-393	638	3	act	act	PROPN
ftr-393	638	4	,	,	PUNCT
ftr-393	638	5	§	§	PROPN
ftr-393	638	6	1201	1201	NUM
ftr-393	638	7	,	,	PUNCT
ftr-393	638	8	adds	add	VERB
ftr-393	638	9	new	new	ADJ
ftr-393	638	10	code	code	NOUN
ftr-393	638	11	§	§	PROPN
ftr-393	638	12	408(d)(8	408(d)(8	PROPN
ftr-393	638	13	)	)	PUNCT
ftr-393	638	14	to	to	PART
ftr-393	638	15	permit	permit	VERB
ftr-393	638	16	tax	tax	NOUN
ftr-393	638	17	-	-	PUNCT
ftr-393	638	18	free	free	ADJ
ftr-393	638	19	distributions	distribution	NOUN
ftr-393	638	20	up	up	ADP
ftr-393	638	21	to	to	PART
ftr-393	638	22	$	$	SYM
ftr-393	638	23	100,000	100,000	NUM
ftr-393	638	24	directly	directly	ADV
ftr-393	638	25	to	to	ADP
ftr-393	638	26	charities	charity	NOUN
ftr-393	638	27	that	that	PRON
ftr-393	638	28	are	be	AUX
ftr-393	638	29	publicly	publicly	ADV
ftr-393	638	30	supported	support	VERB
ftr-393	638	31	under	under	ADP
ftr-393	638	32	§	§	PROPN
ftr-393	638	33	509(a)(1	509(a)(1	NUM
ftr-393	638	34	)	)	PUNCT
ftr-393	638	35	and	and	CCONJ
ftr-393	638	36	(	(	PUNCT
ftr-393	638	37	2	2	X
ftr-393	638	38	)	)	PUNCT
ftr-393	638	39	[	[	X
ftr-393	638	40	but	but	CCONJ
ftr-393	638	41	not	not	PART
ftr-393	638	42	§	§	PROPN
ftr-393	638	43	509(a)(3	509(a)(3	NUM
ftr-393	638	44	)	)	PUNCT
ftr-393	638	45	]	]	PUNCT
ftr-393	638	46	from	from	ADP
ftr-393	638	47	iras	ira	NOUN
ftr-393	638	48	owned	own	VERB
ftr-393	638	49	by	by	ADP
ftr-393	638	50	individuals	individual	NOUN
ftr-393	638	51	over	over	ADP
ftr-393	638	52	70½	70½	NUM
ftr-393	638	53	years	year	NOUN
ftr-393	638	54	of	of	ADP
ftr-393	638	55	age	age	NOUN
ftr-393	638	56	.	.	PUNCT
ftr-393	639	1	this	this	DET
ftr-393	639	2	provision	provision	NOUN
ftr-393	639	3	has	have	VERB
ftr-393	639	4	the	the	DET
ftr-393	639	5	effect	effect	NOUN
ftr-393	639	6	of	of	ADP
ftr-393	639	7	negating	negate	VERB
ftr-393	639	8	the	the	DET
ftr-393	639	9	erosion	erosion	NOUN
ftr-393	639	10	of	of	ADP
ftr-393	639	11	charitable	charitable	ADJ
ftr-393	639	12	contribution	contribution	NOUN
ftr-393	639	13	deductions	deduction	NOUN
ftr-393	639	14	under	under	ADP
ftr-393	639	15	§	§	PROPN
ftr-393	639	16	68	68	NUM
ftr-393	639	17	;	;	PUNCT
ftr-393	639	18	these	these	DET
ftr-393	639	19	direct	direct	ADJ
ftr-393	639	20	contributions	contribution	NOUN
ftr-393	639	21	will	will	AUX
ftr-393	639	22	also	also	ADV
ftr-393	639	23	be	be	AUX
ftr-393	639	24	counted	count	VERB
ftr-393	639	25	toward	toward	ADP
ftr-393	639	26	the	the	DET
ftr-393	639	27	minimum	minimum	ADJ
ftr-393	639	28	distribution	distribution	NOUN
ftr-393	639	29	requirements	requirement	NOUN
ftr-393	639	30	.	.	PUNCT
ftr-393	640	1	this	this	DET
ftr-393	640	2	provision	provision	NOUN
ftr-393	640	3	will	will	AUX
ftr-393	640	4	be	be	AUX
ftr-393	640	5	effective	effective	ADJ
ftr-393	640	6	only	only	ADV
ftr-393	640	7	for	for	ADP
ftr-393	640	8	2006	2006	NUM
ftr-393	640	9	and	and	CCONJ
ftr-393	640	10	2007	2007	NUM
ftr-393	640	11	.	.	PUNCT
ftr-393	641	1	a.	a.	NOUN
ftr-393	641	2	announcement	announcement	PROPN
ftr-393	641	3	2006	2006	NUM
ftr-393	641	4	-	-	SYM
ftr-393	641	5	93	93	NUM
ftr-393	641	6	,	,	PUNCT
ftr-393	641	7	2006	2006	NUM
ftr-393	641	8	-	-	SYM
ftr-393	641	9	48	48	NUM
ftr-393	641	10	i.r.b	i.r.b	NOUN
ftr-393	641	11	.	.	PUNCT
ftr-393	642	1	1017	1017	NUM
ftr-393	642	2	(	(	PUNCT
ftr-393	642	3	11/7/06	11/7/06	NUM
ftr-393	642	4	)	)	PUNCT
ftr-393	642	5	.	.	PUNCT
ftr-393	643	1	this	this	DET
ftr-393	643	2	announcement	announcement	NOUN
ftr-393	643	3	provides	provide	VERB
ftr-393	643	4	procedures	procedure	NOUN
ftr-393	643	5	that	that	PRON
ftr-393	643	6	§	§	PROPN
ftr-393	643	7	501(c)(3	501(c)(3	NUM
ftr-393	643	8	)	)	PUNCT
ftr-393	643	9	tax	tax	NOUN
ftr-393	643	10	-	-	PUNCT
ftr-393	643	11	exempt	exempt	ADJ
ftr-393	643	12	organizations	organization	NOUN
ftr-393	643	13	may	may	AUX
ftr-393	643	14	use	use	VERB
ftr-393	643	15	to	to	PART
ftr-393	643	16	request	request	VERB
ftr-393	643	17	a	a	DET
ftr-393	643	18	change	change	NOUN
ftr-393	643	19	in	in	ADP
ftr-393	643	20	their	their	PRON
ftr-393	643	21	public	public	ADJ
ftr-393	643	22	charity	charity	NOUN
ftr-393	643	23	classification	classification	NOUN
ftr-393	643	24	in	in	ADP
ftr-393	643	25	light	light	NOUN
ftr-393	643	26	of	of	ADP
ftr-393	643	27	the	the	DET
ftr-393	643	28	pension	pension	NOUN
ftr-393	643	29	protection	protection	NOUN
ftr-393	643	30	act	act	PROPN
ftr-393	643	31	.	.	PUNCT
ftr-393	644	1	these	these	DET
ftr-393	644	2	procedures	procedure	NOUN
ftr-393	644	3	would	would	AUX
ftr-393	644	4	permit	permit	VERB
ftr-393	644	5	middle	middle	ADJ
ftr-393	644	6	-	-	PUNCT
ftr-393	644	7	aged	aged	ADJ
ftr-393	644	8	geriatrics	geriatric	NOUN
ftr-393	644	9	to	to	PART
ftr-393	644	10	use	use	VERB
ftr-393	644	11	new	new	ADJ
ftr-393	644	12	code	code	NOUN
ftr-393	644	13	§	§	PROPN
ftr-393	644	14	408(d)(8	408(d)(8	PROPN
ftr-393	644	15	)	)	PUNCT
ftr-393	644	16	to	to	PART
ftr-393	644	17	permit	permit	VERB
ftr-393	644	18	tax	tax	NOUN
ftr-393	644	19	-	-	PUNCT
ftr-393	644	20	free	free	ADJ
ftr-393	644	21	distributions	distribution	NOUN
ftr-393	644	22	up	up	ADP
ftr-393	644	23	to	to	PART
ftr-393	644	24	$	$	SYM
ftr-393	644	25	100,000	100,000	NUM
ftr-393	644	26	directly	directly	ADV
ftr-393	644	27	to	to	ADP
ftr-393	644	28	charities	charity	NOUN
ftr-393	644	29	that	that	PRON
ftr-393	644	30	are	be	AUX
ftr-393	644	31	publicly	publicly	ADV
ftr-393	644	32	supported	support	VERB
ftr-393	644	33	under	under	ADP
ftr-393	644	34	§	§	PROPN
ftr-393	644	35	509(a)(1	509(a)(1	NUM
ftr-393	644	36	)	)	PUNCT
ftr-393	644	37	and	and	CCONJ
ftr-393	644	38	(	(	PUNCT
ftr-393	644	39	2	2	X
ftr-393	644	40	)	)	PUNCT
ftr-393	645	1	[	[	X
ftr-393	645	2	but	but	CCONJ
ftr-393	645	3	not	not	PART
ftr-393	645	4	§	§	PROPN
ftr-393	645	5	509(a)(3	509(a)(3	NUM
ftr-393	645	6	)	)	PUNCT
ftr-393	645	7	]	]	PUNCT
ftr-393	645	8	from	from	ADP
ftr-393	645	9	iras	ira	NOUN
ftr-393	645	10	owned	own	VERB
ftr-393	645	11	by	by	ADP
ftr-393	645	12	individuals	individual	NOUN
ftr-393	645	13	over	over	ADP
ftr-393	645	14	70½	70½	NUM
ftr-393	645	15	years	year	NOUN
ftr-393	645	16	of	of	ADP
ftr-393	645	17	age	age	NOUN
ftr-393	645	18	.	.	PUNCT
ftr-393	646	1	4	4	X
ftr-393	646	2	.	.	X
ftr-393	646	3	gee	gee	PROPN
ftr-393	646	4	v.	v.	ADP
ftr-393	646	5	commissioner	commissioner	NOUN
ftr-393	646	6	,	,	PUNCT
ftr-393	646	7	127	127	NUM
ftr-393	646	8	t.c	t.c	PROPN
ftr-393	646	9	.	.	PROPN
ftr-393	646	10	1	1	NUM
ftr-393	646	11	(	(	PUNCT
ftr-393	646	12	7/24/06	7/24/06	NUM
ftr-393	646	13	)	)	PUNCT
ftr-393	646	14	.	.	PUNCT
ftr-393	647	1	an	an	DET
ftr-393	647	2	early	early	ADJ
ftr-393	647	3	distribution	distribution	NOUN
ftr-393	647	4	from	from	ADP
ftr-393	647	5	the	the	DET
ftr-393	647	6	ira	ira	PROPN
ftr-393	647	7	into	into	ADP
ftr-393	647	8	which	which	PRON
ftr-393	647	9	taxpayer	taxpayer	NOUN
ftr-393	647	10	’s	’s	PART
ftr-393	647	11	deceased	deceased	PROPN
ftr-393	647	12	spouse	spouse	NOUN
ftr-393	647	13	’s	’s	PART
ftr-393	647	14	ira	ira	PROPN
ftr-393	647	15	was	be	AUX
ftr-393	647	16	rolled	roll	VERB
ftr-393	647	17	over	over	ADP
ftr-393	647	18	was	be	AUX
ftr-393	647	19	a	a	DET
ftr-393	647	20	premature	premature	ADJ
ftr-393	647	21	distribution	distribution	NOUN
ftr-393	647	22	subject	subject	NOUN
ftr-393	647	23	to	to	ADP
ftr-393	647	24	the	the	DET
ftr-393	647	25	10	10	NUM
ftr-393	647	26	%	%	NOUN
ftr-393	647	27	penalty	penalty	NOUN
ftr-393	647	28	tax	tax	NOUN
ftr-393	647	29	under	under	ADP
ftr-393	647	30	§	§	PROPN
ftr-393	647	31	72(t	72(t	NUM
ftr-393	647	32	)	)	PUNCT
ftr-393	647	33	because	because	SCONJ
ftr-393	647	34	the	the	DET
ftr-393	647	35	amount	amount	NOUN
ftr-393	647	36	received	receive	VERB
ftr-393	647	37	from	from	ADP
ftr-393	647	38	the	the	DET
ftr-393	647	39	deceased	deceased	PROPN
ftr-393	647	40	spouse	spouse	NOUN
ftr-393	647	41	’s	’s	PART
ftr-393	647	42	ira	ira	PROPN
ftr-393	647	43	lost	lose	VERB
ftr-393	647	44	its	its	PRON
ftr-393	647	45	character	character	NOUN
ftr-393	647	46	as	as	ADP
ftr-393	647	47	a	a	DET
ftr-393	647	48	distribution	distribution	NOUN
ftr-393	647	49	made	make	VERB
ftr-393	647	50	to	to	ADP
ftr-393	647	51	a	a	DET
ftr-393	647	52	beneficiary	beneficiary	NOUN
ftr-393	647	53	upon	upon	SCONJ
ftr-393	647	54	a	a	DET
ftr-393	647	55	decedent	decedent	NOUN
ftr-393	647	56	's	's	PART
ftr-393	647	57	death	death	NOUN
ftr-393	647	58	when	when	SCONJ
ftr-393	647	59	it	it	PRON
ftr-393	647	60	was	be	AUX
ftr-393	647	61	transferred	transfer	VERB
ftr-393	647	62	to	to	ADP
ftr-393	647	63	taxpayer	taxpayer	PROPN
ftr-393	647	64	’s	’s	PART
ftr-393	647	65	separately	separately	ADV
ftr-393	647	66	owned	own	VERB
ftr-393	647	67	ira	ira	PROPN
ftr-393	647	68	,	,	PUNCT
ftr-393	647	69	and	and	CCONJ
ftr-393	647	70	thus	thus	ADV
ftr-393	647	71	was	be	AUX
ftr-393	647	72	not	not	PART
ftr-393	647	73	exempt	exempt	ADJ
ftr-393	647	74	from	from	ADP
ftr-393	647	75	the	the	DET
ftr-393	647	76	10	10	NUM
ftr-393	647	77	%	%	NOUN
ftr-393	647	78	penalty	penalty	NOUN
ftr-393	647	79	tax	tax	NOUN
ftr-393	647	80	under	under	ADP
ftr-393	647	81	§	§	PROPN
ftr-393	647	82	72(t)(2)(a)(ii	72(t)(2)(a)(ii	NUM
ftr-393	647	83	)	)	PUNCT
ftr-393	647	84	.	.	PUNCT
ftr-393	648	1	2007	2007	NUM
ftr-393	648	2	]	]	X
ftr-393	648	3	recent	recent	ADJ
ftr-393	648	4	developments	development	NOUN
ftr-393	648	5	in	in	ADP
ftr-393	648	6	federal	federal	ADJ
ftr-393	648	7	income	income	NOUN
ftr-393	648	8	taxation	taxation	NOUN
ftr-393	648	9	469	469	NUM
ftr-393	648	10	v.	v.	ADP
ftr-393	648	11	personal	personal	ADJ
ftr-393	648	12	income	income	NOUN
ftr-393	648	13	and	and	CCONJ
ftr-393	648	14	deductions	deduction	NOUN
ftr-393	648	15	a.	a.	NOUN
ftr-393	648	16	rates	rate	NOUN
ftr-393	648	17	1	1	NUM
ftr-393	648	18	.	.	PUNCT
ftr-393	648	19	tipra	tipra	PROPN
ftr-393	648	20	§	§	PROPN
ftr-393	648	21	101	101	NUM
ftr-393	648	22	extends	extend	VERB
ftr-393	648	23	through	through	ADP
ftr-393	648	24	12/31/10	12/31/10	PROPN
ftr-393	648	25	the	the	DET
ftr-393	648	26	15	15	NUM
ftr-393	648	27	percent	percent	NOUN
ftr-393	648	28	rates	rate	NOUN
ftr-393	648	29	for	for	ADP
ftr-393	648	30	capital	capital	NOUN
ftr-393	648	31	gains	gain	NOUN
ftr-393	648	32	and	and	CCONJ
ftr-393	648	33	dividends	dividend	NOUN
ftr-393	648	34	which	which	PRON
ftr-393	648	35	had	have	AUX
ftr-393	648	36	been	be	AUX
ftr-393	648	37	scheduled	schedule	VERB
ftr-393	648	38	to	to	PART
ftr-393	648	39	expire	expire	VERB
ftr-393	648	40	in	in	ADP
ftr-393	648	41	2008	2008	NUM
ftr-393	648	42	.	.	PUNCT
ftr-393	649	1	2	2	X
ftr-393	649	2	.	.	X
ftr-393	649	3	tipra	tipra	NOUN
ftr-393	649	4	§	§	PROPN
ftr-393	649	5	301	301	NUM
ftr-393	649	6	amends	amend	NOUN
ftr-393	649	7	§	§	PROPN
ftr-393	649	8	55(d)(1	55(d)(1	NUM
ftr-393	649	9	)	)	PUNCT
ftr-393	649	10	to	to	PART
ftr-393	649	11	extend	extend	VERB
ftr-393	649	12	the	the	DET
ftr-393	649	13	increased	increase	VERB
ftr-393	649	14	amt	amt	PROPN
ftr-393	649	15	exemption	exemption	NOUN
ftr-393	649	16	amount	amount	NOUN
ftr-393	649	17	for	for	ADP
ftr-393	649	18	individuals	individual	NOUN
ftr-393	649	19	for	for	ADP
ftr-393	649	20	the	the	DET
ftr-393	649	21	2006	2006	NUM
ftr-393	649	22	year	year	NOUN
ftr-393	649	23	.	.	PUNCT
ftr-393	650	1	a.	a.	NOUN
ftr-393	650	2	tipra	tipra	PROPN
ftr-393	650	3	§	§	PROPN
ftr-393	650	4	302	302	NUM
ftr-393	650	5	amends	amend	NOUN
ftr-393	650	6	§	§	PROPN
ftr-393	650	7	26(a)(2	26(a)(2	NUM
ftr-393	650	8	)	)	PUNCT
ftr-393	650	9	to	to	PART
ftr-393	650	10	extend	extend	VERB
ftr-393	650	11	the	the	DET
ftr-393	650	12	use	use	NOUN
ftr-393	650	13	of	of	ADP
ftr-393	650	14	certain	certain	ADJ
ftr-393	650	15	nonrefundable	nonrefundable	ADJ
ftr-393	650	16	personal	personal	ADJ
ftr-393	650	17	credits	credit	NOUN
ftr-393	650	18	through	through	ADP
ftr-393	650	19	the	the	DET
ftr-393	650	20	2006	2006	NUM
ftr-393	650	21	year	year	NOUN
ftr-393	650	22	.	.	PUNCT
ftr-393	651	1	3	3	X
ftr-393	651	2	.	.	X
ftr-393	651	3	tipra	tipra	NOUN
ftr-393	651	4	§	§	PROPN
ftr-393	651	5	510	510	NUM
ftr-393	651	6	amends	amend	NOUN
ftr-393	651	7	§	§	PROPN
ftr-393	651	8	1(g)(2)(a	1(g)(2)(a	NUM
ftr-393	651	9	)	)	PUNCT
ftr-393	651	10	to	to	PART
ftr-393	651	11	increase	increase	VERB
ftr-393	651	12	the	the	DET
ftr-393	651	13	age	age	NOUN
ftr-393	651	14	below	below	ADP
ftr-393	651	15	which	which	PRON
ftr-393	651	16	the	the	DET
ftr-393	651	17	kiddie	kiddie	ADJ
ftr-393	651	18	tax	tax	NOUN
ftr-393	651	19	is	be	AUX
ftr-393	651	20	applicable	applicable	ADJ
ftr-393	651	21	from	from	ADP
ftr-393	651	22	14	14	NUM
ftr-393	651	23	to	to	PART
ftr-393	651	24	18	18	NUM
ftr-393	651	25	,	,	PUNCT
ftr-393	651	26	effective	effective	ADJ
ftr-393	651	27	for	for	ADP
ftr-393	651	28	years	year	NOUN
ftr-393	651	29	beginning	begin	VERB
ftr-393	651	30	after	after	ADP
ftr-393	651	31	2005	2005	NUM
ftr-393	651	32	.	.	PUNCT
ftr-393	652	1	b.	b.	PROPN
ftr-393	652	2	miscellaneous	miscellaneous	ADJ
ftr-393	652	3	income	income	NOUN
ftr-393	652	4	1	1	NUM
ftr-393	652	5	.	.	PUNCT
ftr-393	652	6	who	who	PRON
ftr-393	652	7	threw	throw	VERB
ftr-393	652	8	the	the	DET
ftr-393	652	9	overalls	overall	NOUN
ftr-393	652	10	in	in	ADP
ftr-393	652	11	mrs	mrs	PROPN
ftr-393	652	12	.	.	PROPN
ftr-393	652	13	murphy	murphy	PROPN
ftr-393	652	14	’s	’s	PART
ftr-393	652	15	chowder	chowder	NOUN
ftr-393	652	16	?	?	PUNCT
ftr-393	653	1	compensation	compensation	NOUN
ftr-393	653	2	for	for	ADP
ftr-393	653	3	a	a	DET
ftr-393	653	4	personal	personal	ADJ
ftr-393	653	5	injury	injury	NOUN
ftr-393	653	6	that	that	PRON
ftr-393	653	7	relates	relate	VERB
ftr-393	653	8	to	to	ADP
ftr-393	653	9	something	something	PRON
ftr-393	653	10	that	that	PRON
ftr-393	653	11	could	could	AUX
ftr-393	653	12	have	have	AUX
ftr-393	653	13	been	be	AUX
ftr-393	653	14	enjoyed	enjoy	VERB
ftr-393	653	15	tax	tax	NOUN
ftr-393	653	16	-	-	PUNCT
ftr-393	653	17	free	free	ADJ
ftr-393	653	18	is	be	AUX
ftr-393	653	19	not	not	PART
ftr-393	653	20	income	income	NOUN
ftr-393	653	21	under	under	ADP
ftr-393	653	22	the	the	DET
ftr-393	653	23	sixteenth	sixteenth	ADJ
ftr-393	653	24	amendment	amendment	NOUN
ftr-393	653	25	.	.	PUNCT
ftr-393	654	1	murphy	murphy	PROPN
ftr-393	654	2	v.	v.	PROPN
ftr-393	654	3	irs	irs	PROPN
ftr-393	654	4	,	,	PUNCT
ftr-393	654	5	460	460	NUM
ftr-393	654	6	f.3d	f.3d	NUM
ftr-393	654	7	79	79	NUM
ftr-393	654	8	(	(	PUNCT
ftr-393	654	9	d.c	d.c	PROPN
ftr-393	654	10	.	.	PROPN
ftr-393	654	11	cir	cir	PROPN
ftr-393	654	12	.	.	PUNCT
ftr-393	655	1	8/22/06	8/22/06	NUM
ftr-393	655	2	)	)	PUNCT
ftr-393	655	3	,	,	PUNCT
ftr-393	655	4	vacated	vacate	VERB
ftr-393	655	5	,	,	PUNCT
ftr-393	655	6	99	99	NUM
ftr-393	655	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	655	8	2007	2007	NUM
ftr-393	655	9	-	-	SYM
ftr-393	655	10	396	396	NUM
ftr-393	655	11	(	(	PUNCT
ftr-393	655	12	12/22/06	12/22/06	NUM
ftr-393	655	13	)	)	PUNCT
ftr-393	655	14	.	.	PUNCT
ftr-393	656	1	taxpayer	taxpayer	NOUN
ftr-393	656	2	received	receive	VERB
ftr-393	656	3	environmental	environmental	ADJ
ftr-393	656	4	whistleblower	whistleblower	NOUN
ftr-393	656	5	damages	damage	NOUN
ftr-393	656	6	of	of	ADP
ftr-393	656	7	$	$	SYM
ftr-393	656	8	70,000	70,000	NUM
ftr-393	656	9	from	from	ADP
ftr-393	656	10	the	the	DET
ftr-393	656	11	new	new	PROPN
ftr-393	656	12	york	york	PROPN
ftr-393	656	13	national	national	PROPN
ftr-393	656	14	air	air	PROPN
ftr-393	656	15	guard	guard	PROPN
ftr-393	656	16	in	in	ADP
ftr-393	656	17	2000	2000	NUM
ftr-393	656	18	.	.	PUNCT
ftr-393	657	1	the	the	DET
ftr-393	657	2	damages	damage	NOUN
ftr-393	657	3	were	be	AUX
ftr-393	657	4	awarded	award	VERB
ftr-393	657	5	“	"	PUNCT
ftr-393	657	6	for	for	ADP
ftr-393	657	7	mental	mental	ADJ
ftr-393	657	8	pain	pain	NOUN
ftr-393	657	9	and	and	CCONJ
ftr-393	657	10	anguish	anguish	NOUN
ftr-393	657	11	”	"	PUNCT
ftr-393	657	12	and	and	CCONJ
ftr-393	657	13	“	"	PUNCT
ftr-393	657	14	for	for	ADP
ftr-393	657	15	injury	injury	NOUN
ftr-393	657	16	to	to	ADP
ftr-393	657	17	professional	professional	ADJ
ftr-393	657	18	reputation	reputation	NOUN
ftr-393	657	19	.	.	PUNCT
ftr-393	657	20	”	"	PUNCT
ftr-393	658	1	the	the	DET
ftr-393	658	2	court	court	NOUN
ftr-393	658	3	(	(	PUNCT
ftr-393	658	4	judge	judge	NOUN
ftr-393	658	5	ginsburg	ginsburg	PROPN
ftr-393	658	6	)	)	PUNCT
ftr-393	658	7	held	hold	VERB
ftr-393	658	8	that	that	SCONJ
ftr-393	658	9	§	§	PROPN
ftr-393	658	10	104(a)(2	104(a)(2	NUM
ftr-393	658	11	)	)	PUNCT
ftr-393	658	12	,	,	PUNCT
ftr-393	658	13	as	as	SCONJ
ftr-393	658	14	amended	amend	VERB
ftr-393	658	15	in	in	ADP
ftr-393	658	16	1996	1996	NUM
ftr-393	658	17	to	to	PART
ftr-393	658	18	exclude	exclude	VERB
ftr-393	658	19	non	non	ADJ
ftr-393	658	20	-	-	ADJ
ftr-393	658	21	physical	physical	ADJ
ftr-393	658	22	personal	personal	ADJ
ftr-393	658	23	injuries	injury	NOUN
ftr-393	658	24	from	from	ADP
ftr-393	658	25	the	the	DET
ftr-393	658	26	exemption	exemption	NOUN
ftr-393	658	27	,	,	PUNCT
ftr-393	658	28	was	be	AUX
ftr-393	658	29	unconstitutional	unconstitutional	ADJ
ftr-393	658	30	because	because	SCONJ
ftr-393	658	31	“	"	PUNCT
ftr-393	658	32	compensation	compensation	NOUN
ftr-393	658	33	for	for	ADP
ftr-393	658	34	a	a	DET
ftr-393	658	35	nonphysical	nonphysical	ADJ
ftr-393	658	36	personal	personal	ADJ
ftr-393	658	37	injury	injury	NOUN
ftr-393	658	38	is	be	AUX
ftr-393	658	39	not	not	PART
ftr-393	658	40	income	income	NOUN
ftr-393	658	41	under	under	ADP
ftr-393	658	42	the	the	DET
ftr-393	658	43	sixteenth	sixteenth	ADJ
ftr-393	658	44	amendment	amendment	NOUN
ftr-393	658	45	if	if	SCONJ
ftr-393	658	46	,	,	PUNCT
ftr-393	658	47	as	as	ADP
ftr-393	658	48	here	here	ADV
ftr-393	658	49	,	,	PUNCT
ftr-393	658	50	it	it	PRON
ftr-393	658	51	is	be	AUX
ftr-393	658	52	unrelated	unrelated	ADJ
ftr-393	658	53	to	to	PART
ftr-393	658	54	lost	lose	VERB
ftr-393	658	55	wages	wage	NOUN
ftr-393	658	56	or	or	CCONJ
ftr-393	658	57	earnings	earning	NOUN
ftr-393	658	58	.	.	PUNCT
ftr-393	658	59	”	"	PUNCT
ftr-393	658	60	judge	judge	PROPN
ftr-393	658	61	ginsburg	ginsburg	PROPN
ftr-393	658	62	’s	’s	PART
ftr-393	658	63	rationale	rationale	NOUN
ftr-393	658	64	was	be	AUX
ftr-393	658	65	based	base	VERB
ftr-393	658	66	upon	upon	SCONJ
ftr-393	658	67	the	the	DET
ftr-393	658	68	consideration	consideration	NOUN
ftr-393	658	69	that	that	SCONJ
ftr-393	658	70	the	the	DET
ftr-393	658	71	award	award	NOUN
ftr-393	658	72	of	of	ADP
ftr-393	658	73	compensatory	compensatory	ADJ
ftr-393	658	74	damages	damage	NOUN
ftr-393	658	75	was	be	AUX
ftr-393	658	76	a	a	DET
ftr-393	658	77	substitute	substitute	NOUN
ftr-393	658	78	for	for	ADP
ftr-393	658	79	a	a	DET
ftr-393	658	80	“	"	PUNCT
ftr-393	658	81	normally	normally	ADV
ftr-393	658	82	untaxed	untaxed	ADJ
ftr-393	658	83	”	"	PUNCT
ftr-393	658	84	personal	personal	ADJ
ftr-393	658	85	quality	quality	NOUN
ftr-393	658	86	,	,	PUNCT
ftr-393	658	87	good	good	ADJ
ftr-393	658	88	or	or	CCONJ
ftr-393	658	89	asset	asset	NOUN
ftr-393	658	90	,	,	PUNCT
ftr-393	658	91	citing	cite	VERB
ftr-393	658	92	o’gilvie	o’gilvie	PROPN
ftr-393	658	93	v.	v.	PROPN
ftr-393	658	94	united	united	PROPN
ftr-393	658	95	states	states	PROPN
ftr-393	658	96	,	,	PUNCT
ftr-393	658	97	519	519	NUM
ftr-393	658	98	u.s	u.s	PROPN
ftr-393	658	99	.	.	PROPN
ftr-393	658	100	79	79	NUM
ftr-393	658	101	(	(	PUNCT
ftr-393	658	102	1996	1996	NUM
ftr-393	658	103	)	)	PUNCT
ftr-393	658	104	(	(	PUNCT
ftr-393	658	105	punitive	punitive	ADJ
ftr-393	658	106	damages	damage	NOUN
ftr-393	658	107	were	be	AUX
ftr-393	658	108	taxable	taxable	ADJ
ftr-393	658	109	pre-1996	pre-1996	ADJ
ftr-393	658	110	act	act	NOUN
ftr-393	658	111	because	because	SCONJ
ftr-393	658	112	they	they	PRON
ftr-393	658	113	were	be	AUX
ftr-393	658	114	not	not	PART
ftr-393	658	115	a	a	DET
ftr-393	658	116	substitute	substitute	NOUN
ftr-393	658	117	for	for	ADP
ftr-393	658	118	a	a	DET
ftr-393	658	119	normally	normally	ADV
ftr-393	658	120	untaxed	untaxed	ADJ
ftr-393	658	121	benefit	benefit	NOUN
ftr-393	658	122	)	)	PUNCT
ftr-393	658	123	,	,	PUNCT
ftr-393	658	124	and	and	CCONJ
ftr-393	658	125	raytheon	raytheon	NOUN
ftr-393	658	126	prod	prod	PROPN
ftr-393	658	127	.	.	PUNCT
ftr-393	659	1	corp	corp	PROPN
ftr-393	659	2	.	.	PROPN
ftr-393	660	1	v.	v.	PROPN
ftr-393	660	2	commissioner	commissioner	PROPN
ftr-393	660	3	,	,	PUNCT
ftr-393	660	4	144	144	NUM
ftr-393	660	5	f.2d	f.2d	PART
ftr-393	660	6	110	110	NUM
ftr-393	660	7	(	(	PUNCT
ftr-393	660	8	1st	1st	ADJ
ftr-393	660	9	cir	cir	NOUN
ftr-393	660	10	.	.	PROPN
ftr-393	660	11	1944	1944	NUM
ftr-393	660	12	)	)	PUNCT
ftr-393	660	13	(	(	PUNCT
ftr-393	660	14	“	"	PUNCT
ftr-393	660	15	in	in	ADP
ftr-393	660	16	lieu	lieu	NOUN
ftr-393	660	17	of	of	ADP
ftr-393	660	18	what	what	PRON
ftr-393	660	19	were	be	AUX
ftr-393	660	20	the	the	DET
ftr-393	660	21	damages	damage	NOUN
ftr-393	660	22	awarded	award	VERB
ftr-393	660	23	?	?	PUNCT
ftr-393	660	24	”	"	PUNCT
ftr-393	660	25	)	)	PUNCT
ftr-393	660	26	.	.	PUNCT
ftr-393	661	1	judge	judge	PROPN
ftr-393	661	2	ginsburg	ginsburg	PROPN
ftr-393	661	3	looked	look	VERB
ftr-393	661	4	to	to	ADP
ftr-393	661	5	the	the	DET
ftr-393	661	6	commonly	commonly	ADV
ftr-393	661	7	understood	understand	VERB
ftr-393	661	8	meaning	meaning	NOUN
ftr-393	661	9	of	of	ADP
ftr-393	661	10	the	the	DET
ftr-393	661	11	term	term	NOUN
ftr-393	661	12	“	"	PUNCT
ftr-393	661	13	incomes	income	NOUN
ftr-393	661	14	”	"	PUNCT
ftr-393	661	15	at	at	ADP
ftr-393	661	16	the	the	DET
ftr-393	661	17	time	time	NOUN
ftr-393	661	18	of	of	ADP
ftr-393	661	19	the	the	DET
ftr-393	661	20	adoption	adoption	NOUN
ftr-393	661	21	of	of	ADP
ftr-393	661	22	the	the	DET
ftr-393	661	23	sixteenth	sixteenth	ADJ
ftr-393	661	24	amendment	amendment	NOUN
ftr-393	661	25	,	,	PUNCT
ftr-393	661	26	and	and	CCONJ
ftr-393	661	27	found	find	VERB
ftr-393	661	28	that	that	SCONJ
ftr-393	661	29	the	the	DET
ftr-393	661	30	term	term	NOUN
ftr-393	661	31	did	do	AUX
ftr-393	661	32	not	not	PART
ftr-393	661	33	include	include	VERB
ftr-393	661	34	damages	damage	NOUN
ftr-393	661	35	for	for	ADP
ftr-393	661	36	nonphysical	nonphysical	ADJ
ftr-393	661	37	personal	personal	ADJ
ftr-393	661	38	injuries	injury	NOUN
ftr-393	661	39	that	that	PRON
ftr-393	661	40	were	be	AUX
ftr-393	661	41	unrelated	unrelated	ADJ
ftr-393	661	42	to	to	PART
ftr-393	661	43	lost	lose	VERB
ftr-393	661	44	wages	wage	NOUN
ftr-393	661	45	or	or	CCONJ
ftr-393	661	46	earning	earn	VERB
ftr-393	661	47	capacity	capacity	NOUN
ftr-393	661	48	.	.	PUNCT
ftr-393	662	1	470	470	NUM
ftr-393	662	2	florida	florida	PROPN
ftr-393	662	3	tax	tax	NOUN
ftr-393	662	4	review	review	NOUN
ftr-393	662	5	[	[	X
ftr-393	662	6	vol	vol	NOUN
ftr-393	662	7	.	.	PUNCT
ftr-393	663	1	8	8	NUM
ftr-393	663	2	:	:	SYM
ftr-393	663	3	si	si	PROPN
ftr-393	663	4	•	•	NOUN
ftr-393	663	5	the	the	DET
ftr-393	663	6	issue	issue	NOUN
ftr-393	663	7	is	be	AUX
ftr-393	663	8	whether	whether	SCONJ
ftr-393	663	9	there	there	PRON
ftr-393	663	10	was	be	VERB
ftr-393	663	11	a	a	DET
ftr-393	663	12	pre§	pre§	PROPN
ftr-393	663	13	104(a)(2	104(a)(2	NUM
ftr-393	663	14	)	)	PUNCT
ftr-393	663	15	common	common	ADJ
ftr-393	663	16	law	law	NOUN
ftr-393	663	17	exclusion	exclusion	NOUN
ftr-393	663	18	that	that	PRON
ftr-393	663	19	survived	survive	VERB
ftr-393	663	20	the	the	DET
ftr-393	663	21	codification	codification	NOUN
ftr-393	663	22	in	in	ADP
ftr-393	663	23	1918	1918	NUM
ftr-393	663	24	and	and	CCONJ
ftr-393	663	25	the	the	DET
ftr-393	663	26	amendments	amendment	NOUN
ftr-393	663	27	in	in	ADP
ftr-393	663	28	1996	1996	NUM
ftr-393	663	29	.	.	PUNCT
ftr-393	664	1	•	•	NOUN
ftr-393	664	2	the	the	DET
ftr-393	664	3	court	court	NOUN
ftr-393	664	4	rejected	reject	VERB
ftr-393	664	5	taxpayer	taxpayer	NOUN
ftr-393	664	6	’s	’s	PART
ftr-393	664	7	argument	argument	NOUN
ftr-393	664	8	that	that	SCONJ
ftr-393	664	9	her	her	PRON
ftr-393	664	10	award	award	NOUN
ftr-393	664	11	was	be	AUX
ftr-393	664	12	for	for	ADP
ftr-393	664	13	“	"	PUNCT
ftr-393	664	14	bruxism	bruxism	NOUN
ftr-393	664	15	”	"	PUNCT
ftr-393	664	16	which	which	PRON
ftr-393	664	17	she	she	PRON
ftr-393	664	18	argued	argue	VERB
ftr-393	664	19	was	be	AUX
ftr-393	664	20	a	a	DET
ftr-393	664	21	physical	physical	ADJ
ftr-393	664	22	injury	injury	NOUN
ftr-393	664	23	or	or	CCONJ
ftr-393	664	24	physical	physical	ADJ
ftr-393	664	25	sickness	sickness	NOUN
ftr-393	664	26	.	.	PUNCT
ftr-393	665	1	•	•	NOUN
ftr-393	665	2	the	the	DET
ftr-393	665	3	court	court	NOUN
ftr-393	665	4	further	far	ADV
ftr-393	665	5	dismissed	dismiss	VERB
ftr-393	665	6	the	the	DET
ftr-393	665	7	irs	irs	PROPN
ftr-393	665	8	as	as	ADP
ftr-393	665	9	a	a	DET
ftr-393	665	10	defendant	defendant	NOUN
ftr-393	665	11	,	,	PUNCT
ftr-393	665	12	holding	hold	VERB
ftr-393	665	13	that	that	SCONJ
ftr-393	665	14	only	only	ADV
ftr-393	665	15	the	the	DET
ftr-393	665	16	co	co	NOUN
ftr-393	665	17	-	-	NOUN
ftr-393	665	18	defendant	defendant	ADJ
ftr-393	665	19	united	united	PROPN
ftr-393	665	20	states	states	PROPN
ftr-393	665	21	was	be	AUX
ftr-393	665	22	a	a	DET
ftr-393	665	23	proper	proper	ADJ
ftr-393	665	24	defendant	defendant	NOUN
ftr-393	665	25	.	.	PUNCT
ftr-393	666	1	•	•	NOUN
ftr-393	666	2	the	the	DET
ftr-393	666	3	government	government	NOUN
ftr-393	666	4	moved	move	VERB
ftr-393	666	5	for	for	ADP
ftr-393	666	6	rehearing	rehear	VERB
ftr-393	666	7	en	en	ADP
ftr-393	666	8	banc	banc	NOUN
ftr-393	666	9	.	.	PUNCT
ftr-393	667	1	in	in	ADP
ftr-393	667	2	response	response	NOUN
ftr-393	667	3	,	,	PUNCT
ftr-393	667	4	the	the	DET
ftr-393	667	5	panel	panel	NOUN
ftr-393	667	6	vacated	vacate	VERB
ftr-393	667	7	its	its	PRON
ftr-393	667	8	opinion	opinion	NOUN
ftr-393	667	9	.	.	PUNCT
ftr-393	668	1	•	•	NOUN
ftr-393	668	2	this	this	DET
ftr-393	668	3	decision	decision	NOUN
ftr-393	668	4	temporarily	temporarily	ADV
ftr-393	668	5	threw	throw	VERB
ftr-393	668	6	the	the	DET
ftr-393	668	7	treatment	treatment	NOUN
ftr-393	668	8	of	of	ADP
ftr-393	668	9	compensatory	compensatory	ADJ
ftr-393	668	10	damages	damage	NOUN
ftr-393	668	11	for	for	ADP
ftr-393	668	12	nonphysical	nonphysical	ADJ
ftr-393	668	13	personal	personal	ADJ
ftr-393	668	14	injuries	injury	NOUN
ftr-393	668	15	into	into	ADP
ftr-393	668	16	a	a	DET
ftr-393	668	17	state	state	NOUN
ftr-393	668	18	of	of	ADP
ftr-393	668	19	chaos	chaos	NOUN
ftr-393	668	20	when	when	SCONJ
ftr-393	668	21	the	the	DET
ftr-393	668	22	court	court	NOUN
ftr-393	668	23	held	hold	VERB
ftr-393	668	24	the	the	DET
ftr-393	668	25	1996	1996	NUM
ftr-393	668	26	amendment	amendment	NOUN
ftr-393	668	27	to	to	ADP
ftr-393	668	28	§	§	PROPN
ftr-393	668	29	104(a)(2	104(a)(2	NUM
ftr-393	668	30	)	)	PUNCT
ftr-393	668	31	requiring	require	VERB
ftr-393	668	32	damages	damage	NOUN
ftr-393	668	33	received	receive	VERB
ftr-393	668	34	for	for	ADP
ftr-393	668	35	nonphysical	nonphysical	ADJ
ftr-393	668	36	personal	personal	ADJ
ftr-393	668	37	injuries	injury	NOUN
ftr-393	668	38	includable	includable	ADJ
ftr-393	668	39	in	in	ADP
ftr-393	668	40	gross	gross	ADJ
ftr-393	668	41	income	income	NOUN
ftr-393	668	42	to	to	PART
ftr-393	668	43	be	be	AUX
ftr-393	668	44	unconstitutional	unconstitutional	ADJ
ftr-393	668	45	.	.	PUNCT
ftr-393	669	1	the	the	DET
ftr-393	669	2	court	court	NOUN
ftr-393	669	3	found	find	VERB
ftr-393	669	4	that	that	SCONJ
ftr-393	669	5	“	"	PUNCT
ftr-393	669	6	the	the	DET
ftr-393	669	7	damages	damage	NOUN
ftr-393	669	8	were	be	AUX
ftr-393	669	9	awarded	award	VERB
ftr-393	669	10	to	to	PART
ftr-393	669	11	make	make	VERB
ftr-393	669	12	murphy	murphy	NOUN
ftr-393	669	13	emotionally	emotionally	ADV
ftr-393	669	14	and	and	CCONJ
ftr-393	669	15	reputationally	reputationally	ADV
ftr-393	669	16	‘	'	PUNCT
ftr-393	669	17	whole	whole	ADJ
ftr-393	669	18	’	'	PUNCT
ftr-393	669	19	and	and	CCONJ
ftr-393	669	20	not	not	PART
ftr-393	669	21	to	to	PART
ftr-393	669	22	compensate	compensate	VERB
ftr-393	669	23	her	she	PRON
ftr-393	669	24	for	for	ADP
ftr-393	669	25	lost	lose	VERB
ftr-393	669	26	wages	wage	NOUN
ftr-393	669	27	or	or	CCONJ
ftr-393	669	28	taxable	taxable	ADJ
ftr-393	669	29	earnings	earning	NOUN
ftr-393	669	30	of	of	ADP
ftr-393	669	31	any	any	DET
ftr-393	669	32	kind	kind	NOUN
ftr-393	669	33	.	.	PUNCT
ftr-393	670	1	the	the	DET
ftr-393	670	2	emotional	emotional	ADJ
ftr-393	670	3	well	well	ADV
ftr-393	670	4	-	-	PUNCT
ftr-393	670	5	being	being	NOUN
ftr-393	670	6	and	and	CCONJ
ftr-393	670	7	good	good	ADJ
ftr-393	670	8	reputation	reputation	NOUN
ftr-393	670	9	she	she	PRON
ftr-393	670	10	enjoyed	enjoy	VERB
ftr-393	670	11	before	before	SCONJ
ftr-393	670	12	they	they	PRON
ftr-393	670	13	were	be	AUX
ftr-393	670	14	diminished	diminish	VERB
ftr-393	670	15	by	by	ADP
ftr-393	670	16	her	her	PRON
ftr-393	670	17	former	former	ADJ
ftr-393	670	18	employer	employer	NOUN
ftr-393	670	19	were	be	AUX
ftr-393	670	20	not	not	PART
ftr-393	670	21	taxable	taxable	ADJ
ftr-393	670	22	as	as	ADP
ftr-393	670	23	income	income	NOUN
ftr-393	670	24	.	.	PUNCT
ftr-393	670	25	”	"	PUNCT
ftr-393	671	1	from	from	ADP
ftr-393	671	2	this	this	DET
ftr-393	671	3	starting	starting	NOUN
ftr-393	671	4	point	point	NOUN
ftr-393	671	5	,	,	PUNCT
ftr-393	671	6	the	the	DET
ftr-393	671	7	court	court	NOUN
ftr-393	671	8	reasoned	reason	VERB
ftr-393	671	9	that	that	SCONJ
ftr-393	671	10	because	because	SCONJ
ftr-393	671	11	the	the	DET
ftr-393	671	12	damages	damage	NOUN
ftr-393	671	13	were	be	AUX
ftr-393	671	14	received	receive	VERB
ftr-393	671	15	in	in	ADP
ftr-393	671	16	“	"	PUNCT
ftr-393	671	17	‘	'	PUNCT
ftr-393	671	18	in	in	ADP
ftr-393	671	19	lieu	lieu	NOUN
ftr-393	671	20	of	of	ADP
ftr-393	671	21	”	"	PUNCT
ftr-393	671	22	something	something	PRON
ftr-393	671	23	‘	'	PUNCT
ftr-393	671	24	normally	normally	ADV
ftr-393	671	25	untaxed	untaxed	ADJ
ftr-393	671	26	’	'	PUNCT
ftr-393	671	27	...	...	PUNCT
ftr-393	672	1	her	her	PRON
ftr-393	672	2	compensation	compensation	NOUN
ftr-393	672	3	is	be	AUX
ftr-393	672	4	not	not	PART
ftr-393	672	5	income	income	NOUN
ftr-393	672	6	under	under	ADP
ftr-393	672	7	the	the	DET
ftr-393	672	8	sixteenth	sixteenth	ADJ
ftr-393	672	9	amendment	amendment	NOUN
ftr-393	672	10	;	;	PUNCT
ftr-393	672	11	it	it	PRON
ftr-393	672	12	is	be	AUX
ftr-393	672	13	neither	neither	CCONJ
ftr-393	672	14	a	a	DET
ftr-393	672	15	‘	'	PUNCT
ftr-393	672	16	gain	gain	NOUN
ftr-393	672	17	’	'	PUNCT
ftr-393	672	18	nor	nor	CCONJ
ftr-393	672	19	an	an	DET
ftr-393	672	20	‘	'	PUNCT
ftr-393	672	21	accession	accession	NOUN
ftr-393	672	22	[	[	PUNCT
ftr-393	672	23	]	]	X
ftr-393	672	24	to	to	ADP
ftr-393	672	25	wealth	wealth	NOUN
ftr-393	672	26	.	.	PUNCT
ftr-393	672	27	’	'	PUNCT
ftr-393	672	28	”	"	PUNCT
ftr-393	673	1	the	the	DET
ftr-393	673	2	court	court	NOUN
ftr-393	673	3	found	find	VERB
ftr-393	673	4	further	further	ADJ
ftr-393	673	5	support	support	NOUN
ftr-393	673	6	for	for	ADP
ftr-393	673	7	its	its	PRON
ftr-393	673	8	holding	holding	NOUN
ftr-393	673	9	by	by	ADP
ftr-393	673	10	looking	look	VERB
ftr-393	673	11	to	to	ADP
ftr-393	673	12	what	what	PRON
ftr-393	673	13	it	it	PRON
ftr-393	673	14	determined	determine	VERB
ftr-393	673	15	to	to	PART
ftr-393	673	16	have	have	AUX
ftr-393	673	17	been	be	AUX
ftr-393	673	18	“	"	PUNCT
ftr-393	673	19	the	the	DET
ftr-393	673	20	commonly	commonly	ADV
ftr-393	673	21	understood	understand	VERB
ftr-393	673	22	meaning	meaning	NOUN
ftr-393	673	23	of	of	ADP
ftr-393	673	24	the	the	DET
ftr-393	673	25	term	term	NOUN
ftr-393	674	1	[	[	X
ftr-393	674	2	income	income	NOUN
ftr-393	674	3	]	]	PUNCT
ftr-393	674	4	which	which	PRON
ftr-393	674	5	must	must	AUX
ftr-393	674	6	have	have	AUX
ftr-393	674	7	been	be	AUX
ftr-393	674	8	in	in	ADP
ftr-393	674	9	the	the	DET
ftr-393	674	10	minds	mind	NOUN
ftr-393	674	11	of	of	ADP
ftr-393	674	12	the	the	DET
ftr-393	674	13	people	people	NOUN
ftr-393	674	14	when	when	SCONJ
ftr-393	674	15	they	they	PRON
ftr-393	674	16	adopted	adopt	VERB
ftr-393	674	17	the	the	DET
ftr-393	674	18	sixteenth	sixteenth	ADJ
ftr-393	674	19	amendment	amendment	NOUN
ftr-393	674	20	.	.	PUNCT
ftr-393	674	21	”	"	PUNCT
ftr-393	675	1	the	the	DET
ftr-393	675	2	court	court	NOUN
ftr-393	675	3	concluded	conclude	VERB
ftr-393	675	4	that	that	SCONJ
ftr-393	675	5	“	"	PUNCT
ftr-393	675	6	the	the	DET
ftr-393	675	7	framers	framer	NOUN
ftr-393	675	8	of	of	ADP
ftr-393	675	9	the	the	DET
ftr-393	675	10	sixteenth	sixteenth	ADJ
ftr-393	675	11	amendment	amendment	NOUN
ftr-393	675	12	would	would	AUX
ftr-393	675	13	not	not	PART
ftr-393	675	14	have	have	AUX
ftr-393	675	15	understood	understand	VERB
ftr-393	675	16	compensation	compensation	NOUN
ftr-393	675	17	for	for	ADP
ftr-393	675	18	a	a	DET
ftr-393	675	19	personal	personal	ADJ
ftr-393	675	20	injury	injury	NOUN
ftr-393	675	21	—	—	PUNCT
ftr-393	675	22	including	include	VERB
ftr-393	675	23	a	a	DET
ftr-393	675	24	nonphysical	nonphysical	ADJ
ftr-393	675	25	injury	injury	NOUN
ftr-393	675	26	—	—	PUNCT
ftr-393	675	27	to	to	PART
ftr-393	675	28	be	be	AUX
ftr-393	675	29	income	income	NOUN
ftr-393	675	30	.	.	PUNCT
ftr-393	675	31	”	"	PUNCT
ftr-393	676	1	this	this	DET
ftr-393	676	2	conclusion	conclusion	NOUN
ftr-393	676	3	was	be	AUX
ftr-393	676	4	based	base	VERB
ftr-393	676	5	largely	largely	ADV
ftr-393	676	6	on	on	ADP
ftr-393	676	7	two	two	NUM
ftr-393	676	8	1918	1918	NUM
ftr-393	676	9	rulings	ruling	NOUN
ftr-393	676	10	,	,	PUNCT
ftr-393	676	11	one	one	NUM
ftr-393	676	12	by	by	ADP
ftr-393	676	13	the	the	DET
ftr-393	676	14	attorney	attorney	NOUN
ftr-393	676	15	general	general	NOUN
ftr-393	677	1	[	[	X
ftr-393	677	2	31	31	NUM
ftr-393	677	3	op	op	NOUN
ftr-393	677	4	.	.	PUNCT
ftr-393	677	5	att’y	att’y	PROPN
ftr-393	678	1	gen	gen	PROPN
ftr-393	678	2	.	.	PROPN
ftr-393	678	3	304	304	NUM
ftr-393	678	4	(	(	PUNCT
ftr-393	678	5	1918	1918	NUM
ftr-393	678	6	)	)	PUNCT
ftr-393	678	7	]	]	PUNCT
ftr-393	678	8	and	and	CCONJ
ftr-393	678	9	one	one	NUM
ftr-393	678	10	by	by	ADP
ftr-393	678	11	the	the	DET
ftr-393	678	12	treasury	treasury	PROPN
ftr-393	678	13	department	department	PROPN
ftr-393	678	14	[	[	X
ftr-393	678	15	t.d	t.d	PROPN
ftr-393	678	16	.	.	PROPN
ftr-393	678	17	2747	2747	NUM
ftr-393	678	18	,	,	PUNCT
ftr-393	678	19	20	20	NUM
ftr-393	678	20	treas	trea	NOUN
ftr-393	678	21	.	.	PUNCT
ftr-393	679	1	dec	dec	PROPN
ftr-393	679	2	.	.	PROPN
ftr-393	680	1	int	int	PROPN
ftr-393	680	2	.	.	PUNCT
ftr-393	681	1	rev	rev	PROPN
ftr-393	681	2	.	.	PROPN
ftr-393	681	3	457	457	NUM
ftr-393	681	4	(	(	PUNCT
ftr-393	681	5	1918	1918	NUM
ftr-393	681	6	)	)	PUNCT
ftr-393	681	7	]	]	PUNCT
ftr-393	681	8	,	,	PUNCT
ftr-393	681	9	both	both	PRON
ftr-393	681	10	of	of	ADP
ftr-393	681	11	which	which	PRON
ftr-393	681	12	predated	predate	VERB
ftr-393	681	13	the	the	DET
ftr-393	681	14	enactment	enactment	NOUN
ftr-393	681	15	of	of	ADP
ftr-393	681	16	the	the	DET
ftr-393	681	17	statutory	statutory	ADJ
ftr-393	681	18	predecessor	predecessor	NOUN
ftr-393	681	19	of	of	ADP
ftr-393	681	20	§	§	PROPN
ftr-393	681	21	104(a)(2	104(a)(2	NUM
ftr-393	681	22	)	)	PUNCT
ftr-393	681	23	,	,	PUNCT
ftr-393	681	24	which	which	PRON
ftr-393	681	25	concluded	conclude	VERB
ftr-393	681	26	that	that	SCONJ
ftr-393	681	27	payments	payment	NOUN
ftr-393	681	28	received	receive	VERB
ftr-393	681	29	as	as	ADP
ftr-393	681	30	compensation	compensation	NOUN
ftr-393	681	31	for	for	ADP
ftr-393	681	32	personal	personal	ADJ
ftr-393	681	33	injuries	injury	NOUN
ftr-393	681	34	(	(	PUNCT
ftr-393	681	35	without	without	ADP
ftr-393	681	36	specifying	specify	VERB
ftr-393	681	37	the	the	DET
ftr-393	681	38	nature	nature	NOUN
ftr-393	681	39	of	of	ADP
ftr-393	681	40	the	the	DET
ftr-393	681	41	injury	injury	NOUN
ftr-393	681	42	)	)	PUNCT
ftr-393	681	43	were	be	AUX
ftr-393	681	44	“	"	PUNCT
ftr-393	681	45	‘	'	PUNCT
ftr-393	681	46	capital	capital	NOUN
ftr-393	681	47	’	'	PUNCT
ftr-393	681	48	as	as	SCONJ
ftr-393	681	49	distinguished	distinguish	VERB
ftr-393	681	50	from	from	ADP
ftr-393	681	51	income	income	NOUN
ftr-393	681	52	’	'	PUNCT
ftr-393	681	53	”	"	PUNCT
ftr-393	681	54	(	(	PUNCT
ftr-393	681	55	in	in	ADP
ftr-393	681	56	the	the	DET
ftr-393	681	57	attorney	attorney	NOUN
ftr-393	681	58	general	general	NOUN
ftr-393	681	59	’s	’s	PART
ftr-393	681	60	opinion	opinion	NOUN
ftr-393	681	61	)	)	PUNCT
ftr-393	681	62	and	and	CCONJ
ftr-393	681	63	“	"	PUNCT
ftr-393	681	64	doubtful	doubtful	ADJ
ftr-393	681	65	whether	whether	SCONJ
ftr-393	681	66	...	...	PUNCT
ftr-393	681	67	required	require	VERB
ftr-393	681	68	to	to	PART
ftr-393	681	69	be	be	AUX
ftr-393	681	70	included	include	VERB
ftr-393	681	71	in	in	ADP
ftr-393	681	72	gross	gross	ADJ
ftr-393	681	73	income	income	NOUN
ftr-393	681	74	”	"	PUNCT
ftr-393	681	75	(	(	PUNCT
ftr-393	681	76	in	in	ADP
ftr-393	681	77	the	the	DET
ftr-393	681	78	treasury	treasury	PROPN
ftr-393	681	79	department	department	PROPN
ftr-393	681	80	ruling	ruling	NOUN
ftr-393	681	81	)	)	PUNCT
ftr-393	681	82	.	.	PUNCT
ftr-393	682	1	the	the	DET
ftr-393	682	2	court	court	NOUN
ftr-393	682	3	considered	consider	VERB
ftr-393	682	4	its	its	PRON
ftr-393	682	5	conclusion	conclusion	NOUN
ftr-393	682	6	to	to	PART
ftr-393	682	7	be	be	AUX
ftr-393	682	8	bolstered	bolster	VERB
ftr-393	682	9	by	by	ADP
ftr-393	682	10	a	a	DET
ftr-393	682	11	1922	1922	NUM
ftr-393	682	12	ruling	ruling	NOUN
ftr-393	682	13	of	of	ADP
ftr-393	682	14	the	the	DET
ftr-393	682	15	bureau	bureau	NOUN
ftr-393	682	16	of	of	ADP
ftr-393	682	17	internal	internal	ADJ
ftr-393	682	18	revenue	revenue	NOUN
ftr-393	682	19	[	[	X
ftr-393	682	20	sol	sol	NOUN
ftr-393	682	21	.	.	PUNCT
ftr-393	683	1	op	op	NOUN
ftr-393	683	2	.	.	PUNCT
ftr-393	684	1	132	132	NUM
ftr-393	684	2	,	,	PUNCT
ftr-393	684	3	i-1	i-1	NUM
ftr-393	684	4	cb	cb	PROPN
ftr-393	684	5	92	92	NUM
ftr-393	684	6	(	(	PUNCT
ftr-393	684	7	alienation	alienation	NOUN
ftr-393	684	8	of	of	ADP
ftr-393	684	9	affection	affection	NOUN
ftr-393	684	10	;	;	PUNCT
ftr-393	684	11	defamation	defamation	NOUN
ftr-393	684	12	of	of	ADP
ftr-393	684	13	personal	personal	ADJ
ftr-393	684	14	character	character	NOUN
ftr-393	684	15	)	)	PUNCT
ftr-393	684	16	]	]	PUNCT
ftr-393	684	17	that	that	SCONJ
ftr-393	684	18	damages	damage	NOUN
ftr-393	684	19	received	receive	VERB
ftr-393	684	20	for	for	ADP
ftr-393	684	21	a	a	DET
ftr-393	684	22	nonphysical	nonphysical	ADJ
ftr-393	684	23	tort	tort	NOUN
ftr-393	684	24	were	be	AUX
ftr-393	684	25	income	income	NOUN
ftr-393	684	26	,	,	PUNCT
ftr-393	684	27	noting	note	VERB
ftr-393	684	28	that	that	SCONJ
ftr-393	684	29	the	the	DET
ftr-393	684	30	ruling	ruling	NOUN
ftr-393	684	31	“	"	PUNCT
ftr-393	684	32	regarded	regard	VERB
ftr-393	684	33	such	such	ADJ
ftr-393	684	34	compensation	compensation	NOUN
ftr-393	684	35	not	not	PART
ftr-393	684	36	merely	merely	ADV
ftr-393	684	37	as	as	ADV
ftr-393	684	38	excludable	excludable	ADJ
ftr-393	684	39	under	under	ADP
ftr-393	684	40	the	the	DET
ftr-393	684	41	irc	irc	NOUN
ftr-393	684	42	,	,	PUNCT
ftr-393	684	43	but	but	CCONJ
ftr-393	684	44	more	more	ADV
ftr-393	684	45	fundamentally	fundamentally	ADV
ftr-393	684	46	as	as	ADP
ftr-393	684	47	not	not	PART
ftr-393	684	48	being	be	AUX
ftr-393	684	49	income	income	NOUN
ftr-393	684	50	at	at	ADV
ftr-393	684	51	all	all	ADV
ftr-393	684	52	.	.	PUNCT
ftr-393	684	53	”	"	PUNCT
ftr-393	685	1	2007	2007	NUM
ftr-393	685	2	]	]	PUNCT
ftr-393	685	3	recent	recent	ADJ
ftr-393	685	4	developments	development	NOUN
ftr-393	685	5	in	in	ADP
ftr-393	685	6	federal	federal	ADJ
ftr-393	685	7	income	income	NOUN
ftr-393	685	8	taxation	taxation	NOUN
ftr-393	685	9	471	471	NUM
ftr-393	685	10	•	•	NOUN
ftr-393	685	11	the	the	DET
ftr-393	685	12	court	court	NOUN
ftr-393	685	13	’s	’s	PART
ftr-393	685	14	reasoning	reasoning	NOUN
ftr-393	685	15	in	in	ADP
ftr-393	685	16	the	the	DET
ftr-393	685	17	opinion	opinion	NOUN
ftr-393	685	18	is	be	AUX
ftr-393	685	19	tenuous	tenuous	ADJ
ftr-393	685	20	,	,	PUNCT
ftr-393	685	21	at	at	ADP
ftr-393	685	22	best	good	ADJ
ftr-393	685	23	,	,	PUNCT
ftr-393	685	24	and	and	CCONJ
ftr-393	685	25	it	it	PRON
ftr-393	685	26	is	be	AUX
ftr-393	685	27	unlikely	unlikely	ADJ
ftr-393	685	28	that	that	SCONJ
ftr-393	685	29	other	other	ADJ
ftr-393	685	30	circuits	circuit	NOUN
ftr-393	685	31	or	or	CCONJ
ftr-393	685	32	the	the	DET
ftr-393	685	33	tax	tax	NOUN
ftr-393	685	34	court	court	NOUN
ftr-393	685	35	will	will	AUX
ftr-393	685	36	follow	follow	VERB
ftr-393	685	37	this	this	DET
ftr-393	685	38	opinion	opinion	NOUN
ftr-393	685	39	.	.	PUNCT
ftr-393	686	1	there	there	PRON
ftr-393	686	2	are	be	VERB
ftr-393	686	3	two	two	NUM
ftr-393	686	4	salient	salient	ADJ
ftr-393	686	5	weaknesses	weakness	NOUN
ftr-393	686	6	,	,	PUNCT
ftr-393	686	7	among	among	ADP
ftr-393	686	8	others	other	NOUN
ftr-393	686	9	,	,	PUNCT
ftr-393	686	10	in	in	ADP
ftr-393	686	11	the	the	DET
ftr-393	686	12	court	court	NOUN
ftr-393	686	13	’s	’s	PART
ftr-393	686	14	reasoning	reasoning	NOUN
ftr-393	686	15	.	.	PUNCT
ftr-393	687	1	first	first	ADV
ftr-393	687	2	,	,	PUNCT
ftr-393	687	3	it	it	PRON
ftr-393	687	4	is	be	AUX
ftr-393	687	5	very	very	ADV
ftr-393	687	6	difficult	difficult	ADJ
ftr-393	687	7	to	to	PART
ftr-393	687	8	see	see	VERB
ftr-393	687	9	any	any	DET
ftr-393	687	10	connection	connection	NOUN
ftr-393	687	11	between	between	ADP
ftr-393	687	12	the	the	DET
ftr-393	687	13	1918	1918	NUM
ftr-393	687	14	administrative	administrative	ADJ
ftr-393	687	15	pronouncements	pronouncement	NOUN
ftr-393	687	16	and	and	CCONJ
ftr-393	687	17	the	the	DET
ftr-393	687	18	intent	intent	NOUN
ftr-393	687	19	of	of	ADP
ftr-393	687	20	those	those	PRON
ftr-393	687	21	who	who	PRON
ftr-393	687	22	adopted	adopt	VERB
ftr-393	687	23	the	the	DET
ftr-393	687	24	sixteenth	sixteenth	ADJ
ftr-393	687	25	amendment	amendment	NOUN
ftr-393	687	26	five	five	NUM
ftr-393	687	27	years	year	NOUN
ftr-393	687	28	earlier	early	ADV
ftr-393	687	29	.	.	PUNCT
ftr-393	688	1	second	second	ADV
ftr-393	688	2	,	,	PUNCT
ftr-393	688	3	the	the	DET
ftr-393	688	4	court	court	NOUN
ftr-393	688	5	ignores	ignore	VERB
ftr-393	688	6	that	that	SCONJ
ftr-393	688	7	in	in	ADP
ftr-393	688	8	1921	1921	NUM
ftr-393	688	9	,	,	PUNCT
ftr-393	688	10	after	after	ADP
ftr-393	688	11	the	the	DET
ftr-393	688	12	enactment	enactment	NOUN
ftr-393	688	13	of	of	ADP
ftr-393	688	14	the	the	DET
ftr-393	688	15	statutory	statutory	ADJ
ftr-393	688	16	predecessor	predecessor	NOUN
ftr-393	688	17	of	of	ADP
ftr-393	688	18	§	§	PROPN
ftr-393	688	19	104(a)(2	104(a)(2	NUM
ftr-393	688	20	)	)	PUNCT
ftr-393	688	21	,	,	PUNCT
ftr-393	688	22	but	but	CCONJ
ftr-393	688	23	before	before	ADP
ftr-393	688	24	the	the	DET
ftr-393	688	25	1922	1922	NUM
ftr-393	688	26	ruling	ruling	NOUN
ftr-393	688	27	cited	cite	VERB
ftr-393	688	28	by	by	ADP
ftr-393	688	29	the	the	DET
ftr-393	688	30	court	court	NOUN
ftr-393	688	31	,	,	PUNCT
ftr-393	688	32	the	the	DET
ftr-393	688	33	bureau	bureau	NOUN
ftr-393	688	34	of	of	ADP
ftr-393	688	35	internal	internal	ADJ
ftr-393	688	36	revenue	revenue	NOUN
ftr-393	688	37	changed	change	VERB
ftr-393	688	38	its	its	PRON
ftr-393	688	39	position	position	NOUN
ftr-393	688	40	and	and	CCONJ
ftr-393	688	41	ruled	rule	VERB
ftr-393	688	42	that	that	SCONJ
ftr-393	688	43	damages	damage	NOUN
ftr-393	688	44	for	for	ADP
ftr-393	688	45	nonphysical	nonphysical	ADJ
ftr-393	688	46	personal	personal	ADJ
ftr-393	688	47	injuries	injury	NOUN
ftr-393	688	48	were	be	AUX
ftr-393	688	49	includable	includable	ADJ
ftr-393	688	50	in	in	ADP
ftr-393	688	51	gross	gross	ADJ
ftr-393	688	52	income	income	NOUN
ftr-393	688	53	because	because	SCONJ
ftr-393	688	54	they	they	PRON
ftr-393	688	55	are	be	AUX
ftr-393	688	56	not	not	PART
ftr-393	688	57	specifically	specifically	ADV
ftr-393	688	58	excluded	exclude	VERB
ftr-393	688	59	by	by	ADP
ftr-393	688	60	the	the	DET
ftr-393	688	61	statute	statute	NOUN
ftr-393	688	62	[	[	X
ftr-393	688	63	sol	sol	NOUN
ftr-393	688	64	.	.	PUNCT
ftr-393	689	1	mem	mem	PROPN
ftr-393	689	2	.	.	X
ftr-393	689	3	957	957	NUM
ftr-393	689	4	,	,	PUNCT
ftr-393	689	5	1	1	NUM
ftr-393	689	6	cb	cb	PROPN
ftr-393	689	7	65	65	NUM
ftr-393	689	8	(	(	PUNCT
ftr-393	689	9	libel	libel	NOUN
ftr-393	689	10	)	)	PUNCT
ftr-393	689	11	;	;	PUNCT
ftr-393	689	12	sol	sol	NOUN
ftr-393	689	13	.	.	X
ftr-393	689	14	mem	mem	PROPN
ftr-393	689	15	.	.	PROPN
ftr-393	689	16	1384	1384	NUM
ftr-393	689	17	,	,	PUNCT
ftr-393	689	18	2	2	NUM
ftr-393	689	19	cb	cb	X
ftr-393	689	20	71	71	NUM
ftr-393	689	21	(	(	PUNCT
ftr-393	689	22	alienation	alienation	NOUN
ftr-393	689	23	of	of	ADP
ftr-393	689	24	affection	affection	NOUN
ftr-393	689	25	)	)	PUNCT
ftr-393	689	26	]	]	PUNCT
ftr-393	689	27	.	.	PUNCT
ftr-393	690	1	in	in	ADP
ftr-393	690	2	1922	1922	NUM
ftr-393	690	3	the	the	DET
ftr-393	690	4	bureau	bureau	NOUN
ftr-393	690	5	reversed	reverse	VERB
ftr-393	690	6	its	its	PRON
ftr-393	690	7	position	position	NOUN
ftr-393	690	8	solely	solely	ADV
ftr-393	690	9	because	because	SCONJ
ftr-393	690	10	of	of	ADP
ftr-393	690	11	the	the	DET
ftr-393	690	12	holding	holding	NOUN
ftr-393	690	13	in	in	ADP
ftr-393	690	14	eisner	eisner	PROPN
ftr-393	690	15	v.	v.	PROPN
ftr-393	690	16	macomber	macomber	PROPN
ftr-393	690	17	,	,	PUNCT
ftr-393	690	18	252	252	NUM
ftr-393	690	19	u.s	u.s	PROPN
ftr-393	690	20	.	.	PROPN
ftr-393	690	21	434	434	NUM
ftr-393	690	22	(	(	PUNCT
ftr-393	690	23	1920	1920	NUM
ftr-393	690	24	)	)	PUNCT
ftr-393	690	25	,	,	PUNCT
ftr-393	690	26	which	which	PRON
ftr-393	690	27	at	at	ADP
ftr-393	690	28	that	that	DET
ftr-393	690	29	time	time	NOUN
ftr-393	690	30	was	be	AUX
ftr-393	690	31	read	read	VERB
ftr-393	690	32	to	to	PART
ftr-393	690	33	limit	limit	VERB
ftr-393	690	34	the	the	DET
ftr-393	690	35	constitutional	constitutional	ADJ
ftr-393	690	36	meaning	meaning	NOUN
ftr-393	690	37	of	of	ADP
ftr-393	690	38	“	"	PUNCT
ftr-393	690	39	income	income	NOUN
ftr-393	690	40	”	"	PUNCT
ftr-393	690	41	to	to	PART
ftr-393	690	42	“	"	PUNCT
ftr-393	690	43	gain	gain	VERB
ftr-393	690	44	derived	derived	ADJ
ftr-393	690	45	form	form	NOUN
ftr-393	690	46	capital	capital	NOUN
ftr-393	690	47	,	,	PUNCT
ftr-393	690	48	from	from	ADP
ftr-393	690	49	labor	labor	NOUN
ftr-393	690	50	,	,	PUNCT
ftr-393	690	51	or	or	CCONJ
ftr-393	690	52	from	from	ADP
ftr-393	690	53	both	both	PRON
ftr-393	690	54	combined	combine	VERB
ftr-393	690	55	.	.	PUNCT
ftr-393	690	56	”	"	PUNCT
ftr-393	691	1	this	this	DET
ftr-393	691	2	narrow	narrow	ADJ
ftr-393	691	3	crabbed	crabbed	ADJ
ftr-393	691	4	view	view	NOUN
ftr-393	691	5	of	of	ADP
ftr-393	691	6	the	the	DET
ftr-393	691	7	constitutional	constitutional	ADJ
ftr-393	691	8	meaning	meaning	NOUN
ftr-393	691	9	of	of	ADP
ftr-393	691	10	income	income	NOUN
ftr-393	691	11	has	have	AUX
ftr-393	691	12	long	long	ADV
ftr-393	691	13	since	since	ADV
ftr-393	691	14	been	be	AUX
ftr-393	691	15	discredited	discredit	VERB
ftr-393	691	16	by	by	ADP
ftr-393	691	17	subsequent	subsequent	ADJ
ftr-393	691	18	supreme	supreme	PROPN
ftr-393	691	19	court	court	PROPN
ftr-393	691	20	cases	case	NOUN
ftr-393	691	21	,	,	PUNCT
ftr-393	691	22	allowing	allow	VERB
ftr-393	691	23	virtually	virtually	ADV
ftr-393	691	24	all	all	PRON
ftr-393	691	25	accessions	accession	NOUN
ftr-393	691	26	to	to	ADP
ftr-393	691	27	financial	financial	ADJ
ftr-393	691	28	wealth	wealth	NOUN
ftr-393	691	29	from	from	ADP
ftr-393	691	30	any	any	DET
ftr-393	691	31	source	source	NOUN
ftr-393	691	32	,	,	PUNCT
ftr-393	691	33	and	and	CCONJ
ftr-393	691	34	in	in	ADP
ftr-393	691	35	any	any	DET
ftr-393	691	36	form	form	NOUN
ftr-393	691	37	,	,	PUNCT
ftr-393	691	38	to	to	PART
ftr-393	691	39	be	be	AUX
ftr-393	691	40	includable	includable	ADJ
ftr-393	691	41	in	in	ADP
ftr-393	691	42	gross	gross	ADJ
ftr-393	691	43	income	income	NOUN
ftr-393	691	44	under	under	ADP
ftr-393	691	45	the	the	DET
ftr-393	691	46	statute	statute	NOUN
ftr-393	691	47	.	.	PUNCT
ftr-393	692	1	after	after	SCONJ
ftr-393	692	2	eisner	eisner	PROPN
ftr-393	692	3	v.	v.	PROPN
ftr-393	692	4	macomber	macomber	PROPN
ftr-393	692	5	was	be	AUX
ftr-393	692	6	shorn	shorn	VERB
ftr-393	692	7	of	of	ADP
ftr-393	692	8	its	its	PRON
ftr-393	692	9	vitality	vitality	NOUN
ftr-393	692	10	,	,	PUNCT
ftr-393	692	11	the	the	DET
ftr-393	692	12	irs	irs	PROPN
ftr-393	692	13	again	again	ADV
ftr-393	692	14	took	take	VERB
ftr-393	692	15	the	the	DET
ftr-393	692	16	position	position	NOUN
ftr-393	692	17	that	that	SCONJ
ftr-393	692	18	in	in	ADP
ftr-393	692	19	many	many	ADJ
ftr-393	692	20	cases	case	NOUN
ftr-393	692	21	damages	damage	NOUN
ftr-393	692	22	for	for	ADP
ftr-393	692	23	nonphysical	nonphysical	ADJ
ftr-393	692	24	personal	personal	ADJ
ftr-393	692	25	injuries	injury	NOUN
ftr-393	692	26	were	be	AUX
ftr-393	692	27	includable	includable	ADJ
ftr-393	692	28	in	in	ADP
ftr-393	692	29	gross	gross	ADJ
ftr-393	692	30	income	income	NOUN
ftr-393	692	31	,	,	PUNCT
ftr-393	692	32	but	but	CCONJ
ftr-393	692	33	prior	prior	ADV
ftr-393	692	34	to	to	ADP
ftr-393	692	35	1996	1996	NUM
ftr-393	692	36	the	the	DET
ftr-393	692	37	courts	court	NOUN
ftr-393	692	38	generally	generally	ADV
ftr-393	692	39	held	hold	VERB
ftr-393	692	40	such	such	ADJ
ftr-393	692	41	damages	damage	NOUN
ftr-393	692	42	were	be	AUX
ftr-393	692	43	excluded	exclude	VERB
ftr-393	692	44	under	under	ADP
ftr-393	692	45	the	the	DET
ftr-393	692	46	statutory	statutory	ADJ
ftr-393	692	47	provisions	provision	NOUN
ftr-393	692	48	of	of	ADP
ftr-393	692	49	§	§	PROPN
ftr-393	692	50	104(a)(2	104(a)(2	NUM
ftr-393	692	51	)	)	PUNCT
ftr-393	692	52	and	and	CCONJ
ftr-393	692	53	its	its	PRON
ftr-393	692	54	predecessors	predecessor	NOUN
ftr-393	692	55	,	,	PUNCT
ftr-393	692	56	not	not	PART
ftr-393	692	57	because	because	SCONJ
ftr-393	692	58	the	the	DET
ftr-393	692	59	damages	damage	NOUN
ftr-393	692	60	were	be	AUX
ftr-393	692	61	not	not	PART
ftr-393	692	62	“	"	PUNCT
ftr-393	692	63	income	income	NOUN
ftr-393	692	64	”	"	PUNCT
ftr-393	692	65	within	within	ADP
ftr-393	692	66	the	the	DET
ftr-393	692	67	meaning	meaning	NOUN
ftr-393	692	68	of	of	ADP
ftr-393	692	69	the	the	DET
ftr-393	692	70	sixteenth	sixteenth	ADJ
ftr-393	692	71	amendment	amendment	NOUN
ftr-393	692	72	.	.	PUNCT
ftr-393	693	1	•	•	NUM
ftr-393	693	2	in	in	ADP
ftr-393	693	3	other	other	ADJ
ftr-393	693	4	words	word	NOUN
ftr-393	693	5	,	,	PUNCT
ftr-393	693	6	the	the	DET
ftr-393	693	7	reasoning	reasoning	NOUN
ftr-393	693	8	of	of	ADP
ftr-393	693	9	the	the	DET
ftr-393	693	10	court	court	NOUN
ftr-393	693	11	of	of	ADP
ftr-393	693	12	appeals	appeal	NOUN
ftr-393	693	13	for	for	ADP
ftr-393	693	14	the	the	DET
ftr-393	693	15	district	district	PROPN
ftr-393	693	16	of	of	ADP
ftr-393	693	17	columbia	columbia	PROPN
ftr-393	693	18	in	in	ADP
ftr-393	693	19	murphy	murphy	PROPN
ftr-393	693	20	was	be	AUX
ftr-393	693	21	grounded	ground	VERB
ftr-393	693	22	in	in	ADP
ftr-393	693	23	the	the	DET
ftr-393	693	24	supreme	supreme	PROPN
ftr-393	693	25	court	court	PROPN
ftr-393	693	26	’s	’s	PART
ftr-393	693	27	view	view	NOUN
ftr-393	693	28	of	of	ADP
ftr-393	693	29	the	the	DET
ftr-393	693	30	constitutional	constitutional	ADJ
ftr-393	693	31	meaning	meaning	NOUN
ftr-393	693	32	of	of	ADP
ftr-393	693	33	“	"	PUNCT
ftr-393	693	34	income	income	NOUN
ftr-393	693	35	”	"	PUNCT
ftr-393	693	36	under	under	ADP
ftr-393	693	37	the	the	DET
ftr-393	693	38	sixteenth	sixteenth	ADJ
ftr-393	693	39	amendment	amendment	NOUN
ftr-393	693	40	in	in	ADP
ftr-393	693	41	1920	1920	NUM
ftr-393	693	42	.	.	PUNCT
ftr-393	694	1	congress	congress	PROPN
ftr-393	694	2	,	,	PUNCT
ftr-393	694	3	on	on	ADP
ftr-393	694	4	the	the	DET
ftr-393	694	5	other	other	ADJ
ftr-393	694	6	hand	hand	NOUN
ftr-393	694	7	,	,	PUNCT
ftr-393	694	8	enacted	enact	VERB
ftr-393	694	9	the	the	DET
ftr-393	694	10	1996	1996	NUM
ftr-393	694	11	statutory	statutory	ADJ
ftr-393	694	12	amendments	amendment	NOUN
ftr-393	694	13	taxing	tax	VERB
ftr-393	694	14	all	all	DET
ftr-393	694	15	damages	damage	NOUN
ftr-393	694	16	for	for	ADP
ftr-393	694	17	nonphysical	nonphysical	ADJ
ftr-393	694	18	personal	personal	ADJ
ftr-393	694	19	injury	injury	NOUN
ftr-393	694	20	in	in	ADP
ftr-393	694	21	light	light	NOUN
ftr-393	694	22	of	of	ADP
ftr-393	694	23	subsequent	subsequent	ADJ
ftr-393	694	24	supreme	supreme	PROPN
ftr-393	694	25	court	court	PROPN
ftr-393	694	26	’s	’s	PART
ftr-393	694	27	jurisprudence	jurisprudence	NOUN
ftr-393	694	28	regarding	regard	VERB
ftr-393	694	29	the	the	DET
ftr-393	694	30	constitutional	constitutional	ADJ
ftr-393	694	31	meaning	meaning	NOUN
ftr-393	694	32	of	of	ADP
ftr-393	694	33	“	"	PUNCT
ftr-393	694	34	income	income	NOUN
ftr-393	694	35	”	"	PUNCT
ftr-393	694	36	under	under	ADP
ftr-393	694	37	the	the	DET
ftr-393	694	38	sixteenth	sixteenth	ADJ
ftr-393	694	39	amendment	amendment	NOUN
ftr-393	694	40	that	that	PRON
ftr-393	694	41	effectively	effectively	ADV
ftr-393	694	42	relegated	relegate	VERB
ftr-393	694	43	the	the	DET
ftr-393	694	44	narrow	narrow	ADJ
ftr-393	694	45	eisner	eisner	NOUN
ftr-393	694	46	v.	v.	PROPN
ftr-393	694	47	macomber	macomber	PROPN
ftr-393	694	48	view	view	VERB
ftr-393	694	49	to	to	ADP
ftr-393	694	50	the	the	DET
ftr-393	694	51	dustbin	dustbin	NOUN
ftr-393	694	52	of	of	ADP
ftr-393	694	53	constitutional	constitutional	ADJ
ftr-393	694	54	law	law	NOUN
ftr-393	694	55	history	history	NOUN
ftr-393	694	56	.	.	PUNCT
ftr-393	695	1	depending	depend	VERB
ftr-393	695	2	on	on	ADP
ftr-393	695	3	the	the	DET
ftr-393	695	4	court	court	NOUN
ftr-393	695	5	’s	’s	PART
ftr-393	695	6	opinion	opinion	NOUN
ftr-393	695	7	following	follow	VERB
ftr-393	695	8	rehearing	rehear	VERB
ftr-393	695	9	,	,	PUNCT
ftr-393	695	10	the	the	DET
ftr-393	695	11	flawed	flawed	ADJ
ftr-393	695	12	reasoning	reasoning	NOUN
ftr-393	695	13	of	of	ADP
ftr-393	695	14	the	the	DET
ftr-393	695	15	original	original	ADJ
ftr-393	695	16	decision	decision	NOUN
ftr-393	695	17	in	in	ADP
ftr-393	695	18	murphy	murphy	NOUN
ftr-393	695	19	similarly	similarly	ADV
ftr-393	695	20	should	should	AUX
ftr-393	695	21	be	be	AUX
ftr-393	695	22	relegated	relegate	VERB
ftr-393	695	23	to	to	ADP
ftr-393	695	24	the	the	DET
ftr-393	695	25	dustbin	dustbin	NOUN
ftr-393	695	26	of	of	ADP
ftr-393	695	27	judicial	judicial	ADJ
ftr-393	695	28	history	history	NOUN
ftr-393	695	29	.	.	PUNCT
ftr-393	696	1	2	2	X
ftr-393	696	2	.	.	X
ftr-393	696	3	california	california	PROPN
ftr-393	696	4	registered	register	VERB
ftr-393	696	5	domestic	domestic	ADJ
ftr-393	696	6	partners	partner	NOUN
ftr-393	696	7	may	may	AUX
ftr-393	696	8	not	not	PART
ftr-393	696	9	use	use	VERB
ftr-393	696	10	poe	poe	PROPN
ftr-393	696	11	v.	v.	PROPN
ftr-393	696	12	seaborn	seaborn	PROPN
ftr-393	696	13	to	to	PART
ftr-393	696	14	split	split	VERB
ftr-393	696	15	income	income	NOUN
ftr-393	696	16	between	between	ADP
ftr-393	696	17	themselves	themselves	PRON
ftr-393	696	18	because	because	SCONJ
ftr-393	696	19	that	that	DET
ftr-393	696	20	case	case	NOUN
ftr-393	696	21	applies	apply	VERB
ftr-393	696	22	only	only	ADV
ftr-393	696	23	to	to	ADP
ftr-393	696	24	a	a	DET
ftr-393	696	25	property	property	NOUN
ftr-393	696	26	status	status	NOUN
ftr-393	696	27	arrangement	arrangement	NOUN
ftr-393	696	28	that	that	PRON
ftr-393	696	29	is	be	AUX
ftr-393	696	30	“	"	PUNCT
ftr-393	696	31	an	an	DET
ftr-393	696	32	incident	incident	NOUN
ftr-393	696	33	of	of	ADP
ftr-393	696	34	matrimony	matrimony	NOUN
ftr-393	696	35	.	.	PUNCT
ftr-393	696	36	”	"	PUNCT
ftr-393	697	1	ilm	ilm	NOUN
ftr-393	697	2	200608038	200608038	NUM
ftr-393	697	3	,	,	PUNCT
ftr-393	697	4	2006	2006	NUM
ftr-393	697	5	tnt	tnt	NOUN
ftr-393	697	6	39	39	NUM
ftr-393	697	7	-	-	SYM
ftr-393	697	8	13	13	NUM
ftr-393	697	9	(	(	PUNCT
ftr-393	697	10	2/24/06	2/24/06	NUM
ftr-393	697	11	)	)	PUNCT
ftr-393	697	12	.	.	PUNCT
ftr-393	698	1	a	a	DET
ftr-393	698	2	registered	register	VERB
ftr-393	698	3	domestic	domestic	ADJ
ftr-393	698	4	partner	partner	NOUN
ftr-393	698	5	under	under	ADP
ftr-393	698	6	the	the	DET
ftr-393	698	7	california	california	PROPN
ftr-393	698	8	domestic	domestic	ADJ
ftr-393	698	9	partner	partner	NOUN
ftr-393	698	10	rights	right	NOUN
ftr-393	698	11	and	and	CCONJ
ftr-393	698	12	responsibilities	responsibility	NOUN
ftr-393	698	13	act	act	VERB
ftr-393	698	14	of	of	ADP
ftr-393	698	15	2003	2003	NUM
ftr-393	698	16	is	be	AUX
ftr-393	698	17	required	require	VERB
ftr-393	698	18	to	to	PART
ftr-393	698	19	include	include	VERB
ftr-393	698	20	in	in	ADP
ftr-393	698	21	gross	gross	ADJ
ftr-393	698	22	income	income	NOUN
ftr-393	698	23	all	all	PRON
ftr-393	698	24	of	of	ADP
ftr-393	698	25	his	his	PRON
ftr-393	698	26	472	472	NUM
ftr-393	698	27	florida	florida	PROPN
ftr-393	698	28	tax	tax	NOUN
ftr-393	698	29	review	review	NOUN
ftr-393	698	30	[	[	X
ftr-393	698	31	vol	vol	NOUN
ftr-393	698	32	.	.	PUNCT
ftr-393	699	1	8	8	NUM
ftr-393	699	2	:	:	PUNCT
ftr-393	699	3	si	si	PROPN
ftr-393	699	4	earned	earn	VERB
ftr-393	699	5	income	income	NOUN
ftr-393	699	6	,	,	PUNCT
ftr-393	699	7	and	and	CCONJ
ftr-393	699	8	not	not	PART
ftr-393	699	9	one	one	NUM
ftr-393	699	10	-	-	PUNCT
ftr-393	699	11	half	half	NOUN
ftr-393	699	12	of	of	ADP
ftr-393	699	13	the	the	DET
ftr-393	699	14	combined	combine	VERB
ftr-393	699	15	income	income	NOUN
ftr-393	699	16	earned	earn	VERB
ftr-393	699	17	by	by	ADP
ftr-393	699	18	both	both	DET
ftr-393	699	19	registered	register	VERB
ftr-393	699	20	domestic	domestic	ADJ
ftr-393	699	21	partners	partner	NOUN
ftr-393	699	22	.	.	PUNCT
ftr-393	700	1	the	the	DET
ftr-393	700	2	legal	legal	ADJ
ftr-393	700	3	memorandum	memorandum	NOUN
ftr-393	700	4	relies	rely	VERB
ftr-393	700	5	on	on	ADP
ftr-393	700	6	commissioner	commissioner	PROPN
ftr-393	700	7	v.	v.	PROPN
ftr-393	700	8	harmon	harmon	PROPN
ftr-393	700	9	,	,	PUNCT
ftr-393	700	10	323	323	NUM
ftr-393	700	11	u.s	u.s	PROPN
ftr-393	700	12	.	.	PROPN
ftr-393	700	13	44	44	NUM
ftr-393	700	14	,	,	PUNCT
ftr-393	700	15	48	48	NUM
ftr-393	700	16	(	(	PUNCT
ftr-393	700	17	1944	1944	NUM
ftr-393	700	18	)	)	PUNCT
ftr-393	700	19	,	,	PUNCT
ftr-393	700	20	which	which	PRON
ftr-393	700	21	in	in	ADP
ftr-393	700	22	holding	hold	VERB
ftr-393	700	23	poe	poe	PROPN
ftr-393	700	24	v.	v.	PROPN
ftr-393	700	25	seaborn	seaborn	PROPN
ftr-393	700	26	inapplicable	inapplicable	ADJ
ftr-393	700	27	to	to	ADP
ftr-393	700	28	arrangements	arrangement	NOUN
ftr-393	700	29	under	under	ADP
ftr-393	700	30	an	an	DET
ftr-393	700	31	oklahoma	oklahoma	PROPN
ftr-393	700	32	statute	statute	NOUN
ftr-393	700	33	allowing	allow	VERB
ftr-393	700	34	married	married	ADJ
ftr-393	700	35	couples	couple	NOUN
ftr-393	700	36	to	to	PART
ftr-393	700	37	elect	elect	VERB
ftr-393	700	38	community	community	NOUN
ftr-393	700	39	property	property	NOUN
ftr-393	700	40	status	status	NOUN
ftr-393	700	41	,	,	PUNCT
ftr-393	700	42	stated	state	VERB
ftr-393	700	43	,	,	PUNCT
ftr-393	700	44	“	"	PUNCT
ftr-393	700	45	the	the	DET
ftr-393	700	46	important	important	ADJ
ftr-393	700	47	fact	fact	NOUN
ftr-393	700	48	is	be	AUX
ftr-393	700	49	that	that	SCONJ
ftr-393	700	50	the	the	DET
ftr-393	700	51	community	community	NOUN
ftr-393	700	52	system	system	NOUN
ftr-393	700	53	of	of	ADP
ftr-393	700	54	oklahoma	oklahoma	PROPN
ftr-393	700	55	is	be	AUX
ftr-393	700	56	not	not	PART
ftr-393	700	57	a	a	DET
ftr-393	700	58	system	system	NOUN
ftr-393	700	59	,	,	PUNCT
ftr-393	700	60	dictated	dictate	VERB
ftr-393	700	61	by	by	ADP
ftr-393	700	62	state	state	NOUN
ftr-393	700	63	policy	policy	NOUN
ftr-393	700	64	,	,	PUNCT
ftr-393	700	65	as	as	ADP
ftr-393	700	66	an	an	DET
ftr-393	700	67	incident	incident	NOUN
ftr-393	700	68	of	of	ADP
ftr-393	700	69	matrimony	matrimony	NOUN
ftr-393	700	70	.	.	PUNCT
ftr-393	700	71	”	"	PUNCT
ftr-393	701	1	3	3	X
ftr-393	701	2	.	.	PUNCT
ftr-393	701	3	congress	congress	PROPN
ftr-393	701	4	serves	serve	VERB
ftr-393	701	5	up	up	ADP
ftr-393	701	6	some	some	DET
ftr-393	701	7	alka	alka	NOUN
ftr-393	701	8	-	-	PUNCT
ftr-393	701	9	seltzer	seltzer	NOUN
ftr-393	701	10	to	to	ADP
ftr-393	701	11	those	those	PRON
ftr-393	701	12	caught	catch	VERB
ftr-393	701	13	by	by	ADP
ftr-393	701	14	the	the	DET
ftr-393	701	15	amt	amt	PROPN
ftr-393	701	16	in	in	ADP
ftr-393	701	17	the	the	DET
ftr-393	701	18	dot	dot	NOUN
ftr-393	701	19	com	com	NOUN
ftr-393	701	20	bubble	bubble	NOUN
ftr-393	701	21	.	.	PUNCT
ftr-393	702	1	the	the	DET
ftr-393	702	2	tax	tax	NOUN
ftr-393	702	3	relief	relief	NOUN
ftr-393	702	4	and	and	CCONJ
ftr-393	702	5	health	health	NOUN
ftr-393	702	6	care	care	NOUN
ftr-393	702	7	act	act	NOUN
ftr-393	702	8	of	of	ADP
ftr-393	702	9	2006	2006	NUM
ftr-393	702	10	§	§	PROPN
ftr-393	702	11	402	402	NUM
ftr-393	702	12	added	add	VERB
ftr-393	702	13	new	new	ADJ
ftr-393	702	14	code	code	NOUN
ftr-393	702	15	§	§	PROPN
ftr-393	702	16	53(c	53(c	PROPN
ftr-393	702	17	)	)	PUNCT
ftr-393	702	18	to	to	PART
ftr-393	702	19	make	make	VERB
ftr-393	702	20	the	the	DET
ftr-393	702	21	amt	amt	PROPN
ftr-393	702	22	credits	credit	NOUN
ftr-393	702	23	for	for	ADP
ftr-393	702	24	prior	prior	ADJ
ftr-393	702	25	years	year	NOUN
ftr-393	702	26	’	'	PUNCT
ftr-393	702	27	amt	amt	PROPN
ftr-393	702	28	liability	liability	NOUN
ftr-393	702	29	into	into	ADP
ftr-393	702	30	a	a	DET
ftr-393	702	31	refundable	refundable	ADJ
ftr-393	702	32	credit	credit	NOUN
ftr-393	702	33	[	[	X
ftr-393	702	34	as	as	SCONJ
ftr-393	702	35	opposed	oppose	VERB
ftr-393	702	36	to	to	ADP
ftr-393	702	37	a	a	DET
ftr-393	702	38	credit	credit	NOUN
ftr-393	702	39	limited	limit	VERB
ftr-393	702	40	to	to	ADP
ftr-393	702	41	the	the	DET
ftr-393	702	42	difference	difference	NOUN
ftr-393	702	43	between	between	ADP
ftr-393	702	44	the	the	DET
ftr-393	702	45	regular	regular	ADJ
ftr-393	702	46	tax	tax	NOUN
ftr-393	702	47	liability	liability	NOUN
ftr-393	702	48	and	and	CCONJ
ftr-393	702	49	the	the	DET
ftr-393	702	50	tentative	tentative	ADJ
ftr-393	702	51	amt	amt	PROPN
ftr-393	702	52	liability	liability	NOUN
ftr-393	702	53	for	for	ADP
ftr-393	702	54	the	the	DET
ftr-393	702	55	year	year	NOUN
ftr-393	702	56	]	]	PUNCT
ftr-393	702	57	.	.	PUNCT
ftr-393	703	1	taxpayers	taxpayer	NOUN
ftr-393	703	2	who	who	PRON
ftr-393	703	3	have	have	VERB
ftr-393	703	4	unused	unused	ADJ
ftr-393	703	5	amt	amt	PROPN
ftr-393	703	6	credits	credit	NOUN
ftr-393	703	7	–	–	PUNCT
ftr-393	703	8	including	include	VERB
ftr-393	703	9	those	those	PRON
ftr-393	703	10	arising	arise	VERB
ftr-393	703	11	from	from	ADP
ftr-393	703	12	incentive	incentive	ADJ
ftr-393	703	13	stock	stock	NOUN
ftr-393	703	14	option	option	NOUN
ftr-393	703	15	grants	grant	NOUN
ftr-393	703	16	–	–	PUNCT
ftr-393	703	17	will	will	AUX
ftr-393	703	18	be	be	AUX
ftr-393	703	19	allowed	allow	VERB
ftr-393	703	20	to	to	PART
ftr-393	703	21	claim	claim	VERB
ftr-393	703	22	a	a	DET
ftr-393	703	23	refundable	refundable	ADJ
ftr-393	703	24	credit	credit	NOUN
ftr-393	703	25	in	in	ADP
ftr-393	703	26	the	the	DET
ftr-393	703	27	amount	amount	NOUN
ftr-393	703	28	of	of	ADP
ftr-393	703	29	the	the	DET
ftr-393	703	30	greater	great	ADJ
ftr-393	703	31	of	of	ADP
ftr-393	703	32	(	(	PUNCT
ftr-393	703	33	1	1	NUM
ftr-393	703	34	)	)	SYM
ftr-393	703	35	20	20	NUM
ftr-393	703	36	percent	percent	NOUN
ftr-393	703	37	of	of	ADP
ftr-393	703	38	his	his	PRON
ftr-393	703	39	long	long	ADJ
ftr-393	703	40	-	-	PUNCT
ftr-393	703	41	term	term	NOUN
ftr-393	703	42	unused	unused	ADJ
ftr-393	703	43	amt	amt	PROPN
ftr-393	703	44	credits	credit	NOUN
ftr-393	703	45	,	,	PUNCT
ftr-393	703	46	or	or	CCONJ
ftr-393	703	47	(	(	PUNCT
ftr-393	703	48	2	2	X
ftr-393	703	49	)	)	PUNCT
ftr-393	703	50	the	the	DET
ftr-393	703	51	lesser	less	ADJ
ftr-393	703	52	of	of	ADP
ftr-393	703	53	(	(	PUNCT
ftr-393	703	54	a	a	X
ftr-393	703	55	)	)	PUNCT
ftr-393	703	56	$	$	SYM
ftr-393	703	57	5,000	5,000	NUM
ftr-393	703	58	or	or	CCONJ
ftr-393	703	59	(	(	PUNCT
ftr-393	703	60	b	b	NOUN
ftr-393	703	61	)	)	PUNCT
ftr-393	703	62	the	the	DET
ftr-393	703	63	amount	amount	NOUN
ftr-393	703	64	of	of	ADP
ftr-393	703	65	the	the	DET
ftr-393	703	66	taxpayer	taxpayer	NOUN
ftr-393	703	67	’s	’s	PART
ftr-393	703	68	long	long	ADJ
ftr-393	703	69	-	-	PUNCT
ftr-393	703	70	term	term	NOUN
ftr-393	703	71	unused	unused	ADJ
ftr-393	703	72	minimum	minimum	ADJ
ftr-393	703	73	credit	credit	NOUN
ftr-393	703	74	for	for	ADP
ftr-393	703	75	the	the	DET
ftr-393	703	76	year	year	NOUN
ftr-393	703	77	.	.	PUNCT
ftr-393	704	1	this	this	DET
ftr-393	704	2	latter	latter	ADJ
ftr-393	704	3	is	be	AUX
ftr-393	704	4	the	the	DET
ftr-393	704	5	portion	portion	NOUN
ftr-393	704	6	attributable	attributable	ADJ
ftr-393	704	7	to	to	ADP
ftr-393	704	8	tax	tax	NOUN
ftr-393	704	9	years	year	NOUN
ftr-393	704	10	before	before	ADP
ftr-393	704	11	the	the	DET
ftr-393	704	12	third	third	ADJ
ftr-393	704	13	tax	tax	NOUN
ftr-393	704	14	year	year	NOUN
ftr-393	704	15	immediately	immediately	ADV
ftr-393	704	16	preceding	precede	VERB
ftr-393	704	17	the	the	DET
ftr-393	704	18	tax	tax	NOUN
ftr-393	704	19	year	year	NOUN
ftr-393	704	20	in	in	ADP
ftr-393	704	21	question	question	NOUN
ftr-393	704	22	.	.	PUNCT
ftr-393	705	1	the	the	DET
ftr-393	705	2	relief	relief	NOUN
ftr-393	705	3	phases	phase	VERB
ftr-393	705	4	out	out	ADP
ftr-393	705	5	for	for	ADP
ftr-393	705	6	higher	high	ADJ
ftr-393	705	7	income	income	NOUN
ftr-393	705	8	taxpayers	taxpayer	NOUN
ftr-393	705	9	in	in	ADP
ftr-393	705	10	the	the	DET
ftr-393	705	11	same	same	ADJ
ftr-393	705	12	manner	manner	NOUN
ftr-393	705	13	as	as	ADP
ftr-393	705	14	the	the	DET
ftr-393	705	15	phase	phase	NOUN
ftr-393	705	16	-	-	PUNCT
ftr-393	705	17	out	out	NOUN
ftr-393	705	18	of	of	ADP
ftr-393	705	19	personal	personal	ADJ
ftr-393	705	20	exemptions	exemption	NOUN
ftr-393	705	21	when	when	SCONJ
ftr-393	705	22	agi	agi	PROPN
ftr-393	705	23	exceeds	exceed	VERB
ftr-393	705	24	$	$	SYM
ftr-393	705	25	150,000	150,000	NUM
ftr-393	705	26	.	.	PUNCT
ftr-393	706	1	these	these	DET
ftr-393	706	2	provisions	provision	NOUN
ftr-393	706	3	are	be	AUX
ftr-393	706	4	effective	effective	ADJ
ftr-393	706	5	only	only	ADV
ftr-393	706	6	for	for	ADP
ftr-393	706	7	years	year	NOUN
ftr-393	706	8	2007	2007	NUM
ftr-393	706	9	-	-	SYM
ftr-393	706	10	2012	2012	NUM
ftr-393	706	11	.	.	PUNCT
ftr-393	707	1	c.	c.	NOUN
ftr-393	707	2	profit	profit	NOUN
ftr-393	707	3	-	-	PUNCT
ftr-393	707	4	seeking	seek	VERB
ftr-393	707	5	individual	individual	ADJ
ftr-393	707	6	deductions	deduction	NOUN
ftr-393	707	7	1	1	NUM
ftr-393	707	8	.	.	PUNCT
ftr-393	708	1	you	you	PRON
ftr-393	708	2	can	can	AUX
ftr-393	708	3	rely	rely	VERB
ftr-393	708	4	on	on	ADP
ftr-393	708	5	eeny	eeny	NOUN
ftr-393	708	6	,	,	PUNCT
ftr-393	708	7	on	on	ADP
ftr-393	708	8	meeny	meeny	NOUN
ftr-393	708	9	and	and	CCONJ
ftr-393	708	10	on	on	ADP
ftr-393	708	11	miny	miny	PROPN
ftr-393	708	12	–	–	PUNCT
ftr-393	708	13	but	but	CCONJ
ftr-393	708	14	you	you	PRON
ftr-393	708	15	can	can	AUX
ftr-393	708	16	not	not	PART
ftr-393	708	17	rely	rely	VERB
ftr-393	708	18	on	on	ADP
ftr-393	708	19	moe	moe	NOUN
ftr-393	708	20	.	.	PUNCT
ftr-393	709	1	a	a	DET
ftr-393	709	2	tax	tax	NOUN
ftr-393	709	3	lawyer	lawyer	NOUN
ftr-393	709	4	may	may	AUX
ftr-393	709	5	not	not	PART
ftr-393	709	6	rely	rely	VERB
ftr-393	709	7	on	on	ADP
ftr-393	709	8	his	his	PRON
ftr-393	709	9	accountants	accountant	NOUN
ftr-393	709	10	to	to	PART
ftr-393	709	11	avoid	avoid	VERB
ftr-393	709	12	penalties	penalty	NOUN
ftr-393	709	13	.	.	PUNCT
ftr-393	710	1	kovacevich	kovacevich	PROPN
ftr-393	710	2	v.	v.	PROPN
ftr-393	710	3	commissioner	commissioner	PROPN
ftr-393	710	4	,	,	PUNCT
ftr-393	710	5	177	177	NUM
ftr-393	710	6	fed	feed	VERB
ftr-393	710	7	.	.	PUNCT
ftr-393	711	1	appx	appx	PROPN
ftr-393	711	2	.	.	PROPN
ftr-393	712	1	561	561	NUM
ftr-393	712	2	(	(	PUNCT
ftr-393	712	3	9th	9th	ADJ
ftr-393	712	4	cir	cir	NOUN
ftr-393	712	5	.	.	PUNCT
ftr-393	713	1	4/12/06	4/12/06	NUM
ftr-393	713	2	)	)	PUNCT
ftr-393	713	3	.	.	PUNCT
ftr-393	714	1	the	the	DET
ftr-393	714	2	amount	amount	NOUN
ftr-393	714	3	paid	pay	VERB
ftr-393	714	4	by	by	ADP
ftr-393	714	5	an	an	DET
ftr-393	714	6	attorney	attorney	NOUN
ftr-393	714	7	to	to	PART
ftr-393	714	8	settle	settle	VERB
ftr-393	714	9	a	a	DET
ftr-393	714	10	lawsuit	lawsuit	NOUN
ftr-393	714	11	brought	bring	VERB
ftr-393	714	12	against	against	ADP
ftr-393	714	13	him	he	PRON
ftr-393	714	14	by	by	ADP
ftr-393	714	15	a	a	DET
ftr-393	714	16	former	former	ADJ
ftr-393	714	17	client	client	NOUN
ftr-393	714	18	was	be	AUX
ftr-393	714	19	an	an	DET
ftr-393	714	20	unreimbursed	unreimbursed	ADJ
ftr-393	714	21	employee	employee	NOUN
ftr-393	714	22	business	business	NOUN
ftr-393	714	23	expense	expense	NOUN
ftr-393	714	24	because	because	SCONJ
ftr-393	714	25	the	the	DET
ftr-393	714	26	attorney	attorney	NOUN
ftr-393	714	27	was	be	AUX
ftr-393	714	28	a	a	DET
ftr-393	714	29	statutory	statutory	ADJ
ftr-393	714	30	employee	employee	NOUN
ftr-393	714	31	of	of	ADP
ftr-393	714	32	his	his	PRON
ftr-393	714	33	wholly	wholly	ADV
ftr-393	714	34	owned	own	VERB
ftr-393	714	35	legal	legal	ADJ
ftr-393	714	36	professional	professional	ADJ
ftr-393	714	37	corporation	corporation	NOUN
ftr-393	714	38	through	through	ADP
ftr-393	714	39	which	which	PRON
ftr-393	714	40	he	he	PRON
ftr-393	714	41	practiced	practice	VERB
ftr-393	714	42	.	.	PUNCT
ftr-393	715	1	therefore	therefore	ADV
ftr-393	715	2	,	,	PUNCT
ftr-393	715	3	the	the	DET
ftr-393	715	4	amount	amount	NOUN
ftr-393	715	5	paid	pay	VERB
ftr-393	715	6	was	be	AUX
ftr-393	715	7	deductible	deductible	ADJ
ftr-393	715	8	only	only	ADV
ftr-393	715	9	as	as	ADP
ftr-393	715	10	a	a	DET
ftr-393	715	11	miscellaneous	miscellaneous	ADJ
ftr-393	715	12	itemized	itemize	VERB
ftr-393	715	13	deduction	deduction	NOUN
ftr-393	715	14	,	,	PUNCT
ftr-393	715	15	subject	subject	ADJ
ftr-393	715	16	to	to	ADP
ftr-393	715	17	the	the	DET
ftr-393	715	18	various	various	ADJ
ftr-393	715	19	applicable	applicable	ADJ
ftr-393	715	20	limitations	limitation	NOUN
ftr-393	715	21	.	.	PUNCT
ftr-393	716	1	•	•	NUM
ftr-393	716	2	a	a	DET
ftr-393	716	3	§	§	PROPN
ftr-393	716	4	6662	6662	NUM
ftr-393	716	5	penalty	penalty	NOUN
ftr-393	716	6	was	be	AUX
ftr-393	716	7	imposed	impose	VERB
ftr-393	716	8	despite	despite	SCONJ
ftr-393	716	9	taxpayer	taxpayer	NOUN
ftr-393	716	10	’s	’s	PART
ftr-393	716	11	claim	claim	NOUN
ftr-393	716	12	that	that	SCONJ
ftr-393	716	13	he	he	PRON
ftr-393	716	14	relied	rely	VERB
ftr-393	716	15	on	on	ADP
ftr-393	716	16	his	his	PRON
ftr-393	716	17	outside	outside	ADJ
ftr-393	716	18	accountants	accountant	NOUN
ftr-393	716	19	,	,	PUNCT
ftr-393	716	20	moe	moe	PROPN
ftr-393	716	21	&	&	CCONJ
ftr-393	716	22	associates	associate	NOUN
ftr-393	716	23	,	,	PUNCT
ftr-393	716	24	because	because	SCONJ
ftr-393	716	25	he	he	PRON
ftr-393	716	26	had	have	VERB
ftr-393	716	27	a	a	DET
ftr-393	716	28	“	"	PUNCT
ftr-393	716	29	reputation	reputation	NOUN
ftr-393	716	30	as	as	ADP
ftr-393	716	31	a	a	DET
ftr-393	716	32	competent	competent	ADJ
ftr-393	716	33	tax	tax	NOUN
ftr-393	716	34	attorney	attorney	NOUN
ftr-393	716	35	”	"	PUNCT
ftr-393	716	36	with	with	ADP
ftr-393	716	37	“	"	PUNCT
ftr-393	716	38	self	self	NOUN
ftr-393	716	39	-	-	PUNCT
ftr-393	716	40	avowed	avow	VERB
ftr-393	716	41	expertise	expertise	NOUN
ftr-393	716	42	in	in	ADP
ftr-393	716	43	the	the	DET
ftr-393	716	44	field	field	NOUN
ftr-393	716	45	of	of	ADP
ftr-393	716	46	tax	tax	NOUN
ftr-393	716	47	law	law	NOUN
ftr-393	716	48	.	.	PUNCT
ftr-393	716	49	”	"	PUNCT
ftr-393	717	1	2007	2007	NUM
ftr-393	717	2	]	]	PUNCT
ftr-393	717	3	recent	recent	ADJ
ftr-393	717	4	developments	development	NOUN
ftr-393	717	5	in	in	ADP
ftr-393	717	6	federal	federal	ADJ
ftr-393	717	7	income	income	NOUN
ftr-393	717	8	taxation	taxation	NOUN
ftr-393	717	9	473	473	NUM
ftr-393	717	10	d.	d.	PROPN
ftr-393	717	11	hobby	hobby	PROPN
ftr-393	717	12	losses	loss	NOUN
ftr-393	717	13	and	and	CCONJ
ftr-393	717	14	§	§	PROPN
ftr-393	717	15	280a	280a	PROPN
ftr-393	717	16	home	home	NOUN
ftr-393	717	17	office	office	NOUN
ftr-393	717	18	and	and	CCONJ
ftr-393	717	19	vacation	vacation	NOUN
ftr-393	717	20	homes	home	NOUN
ftr-393	717	21	there	there	PRON
ftr-393	717	22	were	be	VERB
ftr-393	717	23	no	no	DET
ftr-393	717	24	significant	significant	ADJ
ftr-393	717	25	developments	development	NOUN
ftr-393	717	26	regarding	regard	VERB
ftr-393	717	27	this	this	DET
ftr-393	717	28	topic	topic	NOUN
ftr-393	717	29	during	during	ADP
ftr-393	717	30	2006	2006	NUM
ftr-393	717	31	.	.	PUNCT
ftr-393	718	1	e.	e.	PROPN
ftr-393	718	2	deductions	deduction	NOUN
ftr-393	718	3	and	and	CCONJ
ftr-393	718	4	credits	credit	NOUN
ftr-393	718	5	for	for	ADP
ftr-393	718	6	personal	personal	ADJ
ftr-393	718	7	expenses	expense	NOUN
ftr-393	718	8	1	1	NUM
ftr-393	718	9	.	.	PUNCT
ftr-393	719	1	when	when	SCONJ
ftr-393	719	2	will	will	AUX
ftr-393	719	3	trust	trust	VERB
ftr-393	719	4	investment	investment	NOUN
ftr-393	719	5	advisory	advisory	NOUN
ftr-393	719	6	fees	fee	NOUN
ftr-393	719	7	get	get	VERB
ftr-393	719	8	up	up	ADP
ftr-393	719	9	off	off	ADP
ftr-393	719	10	the	the	DET
ftr-393	719	11	§	§	PROPN
ftr-393	719	12	67	67	NUM
ftr-393	719	13	floor	floor	NOUN
ftr-393	719	14	?	?	PUNCT
ftr-393	720	1	rudkin	rudkin	PROPN
ftr-393	720	2	testamentary	testamentary	PROPN
ftr-393	720	3	trust	trust	PROPN
ftr-393	720	4	v.	v.	ADP
ftr-393	720	5	commissioner	commissioner	PROPN
ftr-393	720	6	,	,	PUNCT
ftr-393	720	7	124	124	NUM
ftr-393	720	8	t.c	t.c	PROPN
ftr-393	720	9	.	.	PROPN
ftr-393	720	10	304	304	NUM
ftr-393	720	11	(	(	PUNCT
ftr-393	720	12	6/27/05	6/27/05	NUM
ftr-393	720	13	)	)	PUNCT
ftr-393	720	14	(	(	PUNCT
ftr-393	720	15	reviewed	review	VERB
ftr-393	720	16	,	,	PUNCT
ftr-393	720	17	18	18	NUM
ftr-393	720	18	-	-	SYM
ftr-393	720	19	0	0	NUM
ftr-393	720	20	)	)	PUNCT
ftr-393	720	21	,	,	PUNCT
ftr-393	720	22	aff’d	aff’d	VERB
ftr-393	720	23	,	,	PUNCT
ftr-393	720	24	467	467	NUM
ftr-393	720	25	f.3d	f.3d	NUM
ftr-393	720	26	149	149	NUM
ftr-393	720	27	(	(	PUNCT
ftr-393	720	28	2d	2d	NUM
ftr-393	720	29	cir	cir	NOUN
ftr-393	720	30	.	.	PUNCT
ftr-393	721	1	10/18/06	10/18/06	NUM
ftr-393	721	2	)	)	PUNCT
ftr-393	721	3	(	(	PUNCT
ftr-393	721	4	2	2	NUM
ftr-393	721	5	-	-	NUM
ftr-393	721	6	0	0	NUM
ftr-393	721	7	)	)	PUNCT
ftr-393	721	8	.	.	PUNCT
ftr-393	722	1	the	the	DET
ftr-393	722	2	tax	tax	NOUN
ftr-393	722	3	court	court	NOUN
ftr-393	722	4	(	(	PUNCT
ftr-393	722	5	judge	judge	PROPN
ftr-393	722	6	wherry	wherry	PROPN
ftr-393	722	7	)	)	PUNCT
ftr-393	722	8	held	hold	VERB
ftr-393	722	9	that	that	SCONJ
ftr-393	722	10	amounts	amount	NOUN
ftr-393	722	11	paid	pay	VERB
ftr-393	722	12	for	for	ADP
ftr-393	722	13	investment	investment	NOUN
ftr-393	722	14	management	management	NOUN
ftr-393	722	15	advice	advice	NOUN
ftr-393	722	16	by	by	ADP
ftr-393	722	17	trusts	trust	NOUN
ftr-393	722	18	set	set	VERB
ftr-393	722	19	up	up	ADP
ftr-393	722	20	by	by	ADP
ftr-393	722	21	a	a	DET
ftr-393	722	22	family	family	NOUN
ftr-393	722	23	involved	involve	VERB
ftr-393	722	24	in	in	ADP
ftr-393	722	25	the	the	DET
ftr-393	722	26	founding	founding	NOUN
ftr-393	722	27	of	of	ADP
ftr-393	722	28	the	the	DET
ftr-393	722	29	pepperidge	pepperidge	PROPN
ftr-393	722	30	farm	farm	PROPN
ftr-393	722	31	food	food	PROPN
ftr-393	722	32	products	product	NOUN
ftr-393	722	33	company	company	NOUN
ftr-393	722	34	(	(	PUNCT
ftr-393	722	35	which	which	PRON
ftr-393	722	36	was	be	AUX
ftr-393	722	37	sold	sell	VERB
ftr-393	722	38	to	to	ADP
ftr-393	722	39	campbell	campbell	PROPN
ftr-393	722	40	soup	soup	PROPN
ftr-393	722	41	company	company	PROPN
ftr-393	722	42	in	in	ADP
ftr-393	722	43	the	the	DET
ftr-393	722	44	1960s	1960	NOUN
ftr-393	722	45	)	)	PUNCT
ftr-393	722	46	are	be	AUX
ftr-393	722	47	not	not	PART
ftr-393	722	48	subject	subject	ADJ
ftr-393	722	49	to	to	ADP
ftr-393	722	50	the	the	DET
ftr-393	722	51	§	§	PROPN
ftr-393	722	52	67(e	67(e	PROPN
ftr-393	722	53	)	)	PUNCT
ftr-393	722	54	exception	exception	NOUN
ftr-393	722	55	to	to	ADP
ftr-393	722	56	the	the	DET
ftr-393	722	57	§	§	PROPN
ftr-393	722	58	67(a	67(a	NUM
ftr-393	722	59	)	)	PUNCT
ftr-393	722	60	floor	floor	NOUN
ftr-393	722	61	of	of	ADP
ftr-393	722	62	2	2	NUM
ftr-393	722	63	percent	percent	NOUN
ftr-393	722	64	of	of	ADP
ftr-393	722	65	agi	agi	NOUN
ftr-393	722	66	(	(	PUNCT
ftr-393	722	67	which	which	PRON
ftr-393	722	68	limits	limit	VERB
ftr-393	722	69	the	the	DET
ftr-393	722	70	deductibility	deductibility	NOUN
ftr-393	722	71	of	of	ADP
ftr-393	722	72	employee	employee	NOUN
ftr-393	722	73	business	business	NOUN
ftr-393	722	74	expenses	expense	NOUN
ftr-393	722	75	and	and	CCONJ
ftr-393	722	76	miscellaneous	miscellaneous	ADJ
ftr-393	722	77	itemized	itemize	VERB
ftr-393	722	78	deductions	deduction	NOUN
ftr-393	722	79	to	to	ADP
ftr-393	722	80	amounts	amount	NOUN
ftr-393	722	81	exceeding	exceed	VERB
ftr-393	722	82	that	that	DET
ftr-393	722	83	floor	floor	NOUN
ftr-393	722	84	)	)	PUNCT
ftr-393	722	85	.	.	PUNCT
ftr-393	723	1	in	in	ADP
ftr-393	723	2	reaching	reach	VERB
ftr-393	723	3	this	this	DET
ftr-393	723	4	result	result	NOUN
ftr-393	723	5	,	,	PUNCT
ftr-393	723	6	the	the	DET
ftr-393	723	7	court	court	NOUN
ftr-393	723	8	determined	determine	VERB
ftr-393	723	9	that	that	SCONJ
ftr-393	723	10	these	these	DET
ftr-393	723	11	expenses	expense	NOUN
ftr-393	723	12	did	do	AUX
ftr-393	723	13	not	not	PART
ftr-393	723	14	qualify	qualify	VERB
ftr-393	723	15	for	for	ADP
ftr-393	723	16	the	the	DET
ftr-393	723	17	exception	exception	NOUN
ftr-393	723	18	in	in	ADP
ftr-393	723	19	§	§	PROPN
ftr-393	723	20	67(e)(1	67(e)(1	NUM
ftr-393	723	21	)	)	PUNCT
ftr-393	723	22	under	under	ADP
ftr-393	723	23	which	which	PRON
ftr-393	723	24	costs	cost	NOUN
ftr-393	723	25	paid	pay	VERB
ftr-393	723	26	or	or	CCONJ
ftr-393	723	27	incurred	incur	VERB
ftr-393	723	28	in	in	ADP
ftr-393	723	29	connection	connection	NOUN
ftr-393	723	30	with	with	ADP
ftr-393	723	31	the	the	DET
ftr-393	723	32	administration	administration	NOUN
ftr-393	723	33	of	of	ADP
ftr-393	723	34	a	a	DET
ftr-393	723	35	trust	trust	NOUN
ftr-393	723	36	that	that	PRON
ftr-393	723	37	would	would	AUX
ftr-393	723	38	n’t	not	PART
ftr-393	723	39	have	have	AUX
ftr-393	723	40	been	be	AUX
ftr-393	723	41	incurred	incur	VERB
ftr-393	723	42	if	if	SCONJ
ftr-393	723	43	the	the	DET
ftr-393	723	44	property	property	NOUN
ftr-393	723	45	were	be	AUX
ftr-393	723	46	n’t	not	PART
ftr-393	723	47	held	hold	VERB
ftr-393	723	48	in	in	ADP
ftr-393	723	49	the	the	DET
ftr-393	723	50	trust	trust	NOUN
ftr-393	723	51	are	be	AUX
ftr-393	723	52	allowed	allow	VERB
ftr-393	723	53	as	as	ADP
ftr-393	723	54	deductions	deduction	NOUN
ftr-393	723	55	in	in	ADP
ftr-393	723	56	arriving	arrive	VERB
ftr-393	723	57	at	at	ADP
ftr-393	723	58	adjusted	adjust	VERB
ftr-393	723	59	gross	gross	ADJ
ftr-393	723	60	income	income	NOUN
ftr-393	723	61	.	.	PUNCT
ftr-393	724	1	the	the	DET
ftr-393	724	2	tax	tax	NOUN
ftr-393	724	3	court	court	NOUN
ftr-393	724	4	explained	explain	VERB
ftr-393	724	5	that	that	SCONJ
ftr-393	724	6	the	the	DET
ftr-393	724	7	statutory	statutory	ADJ
ftr-393	724	8	text	text	NOUN
ftr-393	724	9	of	of	ADP
ftr-393	724	10	§	§	PROPN
ftr-393	724	11	67(e)(1	67(e)(1	NUM
ftr-393	724	12	)	)	PUNCT
ftr-393	724	13	creates	create	VERB
ftr-393	724	14	an	an	DET
ftr-393	724	15	exception	exception	NOUN
ftr-393	724	16	allowing	allow	VERB
ftr-393	724	17	for	for	ADP
ftr-393	724	18	deduction	deduction	NOUN
ftr-393	724	19	of	of	ADP
ftr-393	724	20	trust	trust	NOUN
ftr-393	724	21	expenditures	expenditure	NOUN
ftr-393	724	22	without	without	ADP
ftr-393	724	23	regard	regard	NOUN
ftr-393	724	24	to	to	ADP
ftr-393	724	25	the	the	DET
ftr-393	724	26	2	2	NUM
ftr-393	724	27	%	%	NOUN
ftr-393	724	28	floor	floor	NOUN
ftr-393	724	29	where	where	SCONJ
ftr-393	724	30	two	two	NUM
ftr-393	724	31	requirements	requirement	NOUN
ftr-393	724	32	are	be	AUX
ftr-393	724	33	satisfied	satisfied	ADJ
ftr-393	724	34	:	:	PUNCT
ftr-393	724	35	1	1	X
ftr-393	724	36	)	)	PUNCT
ftr-393	724	37	the	the	DET
ftr-393	724	38	costs	cost	NOUN
ftr-393	724	39	are	be	AUX
ftr-393	724	40	paid	pay	VERB
ftr-393	724	41	or	or	CCONJ
ftr-393	724	42	incurred	incur	VERB
ftr-393	724	43	in	in	ADP
ftr-393	724	44	connection	connection	NOUN
ftr-393	724	45	with	with	ADP
ftr-393	724	46	administration	administration	NOUN
ftr-393	724	47	of	of	ADP
ftr-393	724	48	the	the	DET
ftr-393	724	49	trust	trust	NOUN
ftr-393	724	50	;	;	PUNCT
ftr-393	724	51	and	and	CCONJ
ftr-393	724	52	2	2	X
ftr-393	724	53	)	)	PUNCT
ftr-393	724	54	the	the	DET
ftr-393	724	55	costs	cost	NOUN
ftr-393	724	56	would	would	AUX
ftr-393	724	57	not	not	PART
ftr-393	724	58	have	have	AUX
ftr-393	724	59	been	be	AUX
ftr-393	724	60	incurred	incur	VERB
ftr-393	724	61	if	if	SCONJ
ftr-393	724	62	the	the	DET
ftr-393	724	63	property	property	NOUN
ftr-393	724	64	were	be	AUX
ftr-393	724	65	not	not	PART
ftr-393	724	66	held	hold	VERB
ftr-393	724	67	in	in	ADP
ftr-393	724	68	trust	trust	NOUN
ftr-393	724	69	.	.	PUNCT
ftr-393	725	1	•	•	NUM
ftr-393	725	2	in	in	ADP
ftr-393	725	3	1992	1992	NUM
ftr-393	725	4	,	,	PUNCT
ftr-393	725	5	the	the	DET
ftr-393	725	6	tax	tax	NOUN
ftr-393	725	7	court	court	NOUN
ftr-393	725	8	held	hold	VERB
ftr-393	725	9	that	that	SCONJ
ftr-393	725	10	a	a	DET
ftr-393	725	11	trust	trust	NOUN
ftr-393	725	12	’s	’s	PART
ftr-393	725	13	investment	investment	NOUN
ftr-393	725	14	advice	advice	NOUN
ftr-393	725	15	costs	cost	NOUN
ftr-393	725	16	were	be	AUX
ftr-393	725	17	subject	subject	ADJ
ftr-393	725	18	to	to	ADP
ftr-393	725	19	the	the	DET
ftr-393	725	20	2	2	NUM
ftr-393	725	21	%	%	NOUN
ftr-393	725	22	floor	floor	NOUN
ftr-393	725	23	.	.	PUNCT
ftr-393	726	1	(	(	PUNCT
ftr-393	726	2	o’neill	o’neill	INTJ
ftr-393	726	3	trust	trust	NOUN
ftr-393	726	4	v.	v.	PROPN
ftr-393	726	5	commissioner	commissioner	NOUN
ftr-393	726	6	,	,	PUNCT
ftr-393	726	7	98	98	NUM
ftr-393	726	8	t.c	t.c	PROPN
ftr-393	726	9	.	.	PROPN
ftr-393	726	10	227	227	NUM
ftr-393	726	11	(	(	PUNCT
ftr-393	726	12	1992	1992	NUM
ftr-393	726	13	)	)	PUNCT
ftr-393	726	14	)	)	PUNCT
ftr-393	726	15	.	.	PUNCT
ftr-393	727	1	however	however	ADV
ftr-393	727	2	,	,	PUNCT
ftr-393	727	3	the	the	DET
ftr-393	727	4	sixth	sixth	ADJ
ftr-393	727	5	circuit	circuit	NOUN
ftr-393	727	6	reversed	reverse	VERB
ftr-393	727	7	the	the	DET
ftr-393	727	8	tax	tax	NOUN
ftr-393	727	9	court	court	NOUN
ftr-393	727	10	in	in	ADP
ftr-393	727	11	o’neill	o’neill	PROPN
ftr-393	727	12	trust	trust	NOUN
ftr-393	727	13	and	and	CCONJ
ftr-393	727	14	held	hold	VERB
ftr-393	727	15	that	that	SCONJ
ftr-393	727	16	investment	investment	NOUN
ftr-393	727	17	counseling	counseling	NOUN
ftr-393	727	18	fees	fee	NOUN
ftr-393	727	19	paid	pay	VERB
ftr-393	727	20	by	by	ADP
ftr-393	727	21	the	the	DET
ftr-393	727	22	trust	trust	NOUN
ftr-393	727	23	to	to	PART
ftr-393	727	24	aid	aid	VERB
ftr-393	727	25	the	the	DET
ftr-393	727	26	trustees	trustee	NOUN
ftr-393	727	27	in	in	ADP
ftr-393	727	28	discharging	discharge	VERB
ftr-393	727	29	their	their	PRON
ftr-393	727	30	fiduciary	fiduciary	ADJ
ftr-393	727	31	duty	duty	NOUN
ftr-393	727	32	to	to	ADP
ftr-393	727	33	the	the	DET
ftr-393	727	34	trust	trust	NOUN
ftr-393	727	35	beneficiaries	beneficiary	NOUN
ftr-393	727	36	were	be	AUX
ftr-393	727	37	not	not	PART
ftr-393	727	38	subject	subject	ADJ
ftr-393	727	39	to	to	ADP
ftr-393	727	40	the	the	DET
ftr-393	727	41	2	2	NUM
ftr-393	727	42	%	%	NOUN
ftr-393	727	43	floor	floor	NOUN
ftr-393	727	44	under	under	ADP
ftr-393	727	45	the	the	DET
ftr-393	727	46	§	§	PROPN
ftr-393	727	47	67(e)(1	67(e)(1	NUM
ftr-393	727	48	)	)	PUNCT
ftr-393	727	49	exception	exception	NOUN
ftr-393	727	50	.	.	PUNCT
ftr-393	728	1	(	(	PUNCT
ftr-393	728	2	994	994	NUM
ftr-393	728	3	f.2d	f.2d	SYM
ftr-393	728	4	302	302	NUM
ftr-393	728	5	(	(	PUNCT
ftr-393	728	6	6th	6th	ADJ
ftr-393	728	7	cir	cir	NOUN
ftr-393	728	8	.	.	PUNCT
ftr-393	728	9	1993	1993	NUM
ftr-393	728	10	)	)	PUNCT
ftr-393	728	11	)	)	PUNCT
ftr-393	728	12	.	.	PUNCT
ftr-393	729	1	subsequently	subsequently	ADV
ftr-393	729	2	,	,	PUNCT
ftr-393	729	3	the	the	DET
ftr-393	729	4	sixth	sixth	ADJ
ftr-393	729	5	circuit	circuit	NOUN
ftr-393	729	6	approach	approach	NOUN
ftr-393	729	7	was	be	AUX
ftr-393	729	8	rejected	reject	VERB
ftr-393	729	9	by	by	ADP
ftr-393	729	10	the	the	DET
ftr-393	729	11	irs	irs	PROPN
ftr-393	729	12	(	(	PUNCT
ftr-393	729	13	nonacq	nonacq	PROPN
ftr-393	729	14	,	,	PUNCT
ftr-393	729	15	1994	1994	NUM
ftr-393	729	16	-	-	SYM
ftr-393	729	17	2	2	NUM
ftr-393	729	18	c.b	c.b	PROPN
ftr-393	729	19	.	.	PROPN
ftr-393	729	20	1	1	NUM
ftr-393	729	21	)	)	PUNCT
ftr-393	729	22	;	;	PUNCT
ftr-393	729	23	the	the	DET
ftr-393	729	24	federal	federal	ADJ
ftr-393	729	25	circuit	circuit	PROPN
ftr-393	729	26	(	(	PUNCT
ftr-393	729	27	mellon	mellon	PROPN
ftr-393	729	28	bank	bank	PROPN
ftr-393	729	29	,	,	PUNCT
ftr-393	729	30	n.a	n.a	PROPN
ftr-393	729	31	.	.	PROPN
ftr-393	729	32	v.	v.	PROPN
ftr-393	729	33	united	united	PROPN
ftr-393	729	34	states	states	PROPN
ftr-393	729	35	,	,	PUNCT
ftr-393	729	36	265	265	NUM
ftr-393	729	37	f.3d	f.3d	NUM
ftr-393	729	38	1275	1275	NUM
ftr-393	729	39	(	(	PUNCT
ftr-393	729	40	fed	fed	PROPN
ftr-393	729	41	.	.	PUNCT
ftr-393	729	42	cir	cir	PROPN
ftr-393	729	43	.	.	PROPN
ftr-393	729	44	2001	2001	NUM
ftr-393	729	45	)	)	PUNCT
ftr-393	729	46	)	)	PUNCT
ftr-393	729	47	;	;	PUNCT
ftr-393	729	48	and	and	CCONJ
ftr-393	729	49	the	the	DET
ftr-393	729	50	fourth	fourth	ADJ
ftr-393	729	51	circuit	circuit	NOUN
ftr-393	729	52	(	(	PUNCT
ftr-393	729	53	scott	scott	PROPN
ftr-393	729	54	v.	v.	PROPN
ftr-393	729	55	united	united	PROPN
ftr-393	729	56	states	states	PROPN
ftr-393	729	57	,	,	PUNCT
ftr-393	729	58	328	328	NUM
ftr-393	729	59	f.3d	f.3d	NUM
ftr-393	729	60	132	132	NUM
ftr-393	729	61	(	(	PUNCT
ftr-393	729	62	4th	4th	ADJ
ftr-393	729	63	cir	cir	NOUN
ftr-393	729	64	.	.	PROPN
ftr-393	729	65	2003	2003	NUM
ftr-393	729	66	)	)	PUNCT
ftr-393	729	67	)	)	PUNCT
ftr-393	729	68	.	.	PUNCT
ftr-393	730	1	in	in	ADP
ftr-393	730	2	reaching	reach	VERB
ftr-393	730	3	their	their	PRON
ftr-393	730	4	decisions	decision	NOUN
ftr-393	730	5	,	,	PUNCT
ftr-393	730	6	the	the	DET
ftr-393	730	7	federal	federal	ADJ
ftr-393	730	8	and	and	CCONJ
ftr-393	730	9	fourth	fourth	ADJ
ftr-393	730	10	circuits	circuit	NOUN
ftr-393	730	11	emphasized	emphasize	VERB
ftr-393	730	12	the	the	DET
ftr-393	730	13	importance	importance	NOUN
ftr-393	730	14	of	of	ADP
ftr-393	730	15	not	not	PART
ftr-393	730	16	interpreting	interpret	VERB
ftr-393	730	17	the	the	DET
ftr-393	730	18	statute	statute	NOUN
ftr-393	730	19	so	so	SCONJ
ftr-393	730	20	as	as	SCONJ
ftr-393	730	21	to	to	PART
ftr-393	730	22	render	render	VERB
ftr-393	730	23	superfluous	superfluous	ADJ
ftr-393	730	24	any	any	DET
ftr-393	730	25	portion	portion	NOUN
ftr-393	730	26	of	of	ADP
ftr-393	730	27	it	it	PRON
ftr-393	730	28	.	.	PUNCT
ftr-393	731	1	they	they	PRON
ftr-393	731	2	said	say	VERB
ftr-393	731	3	that	that	SCONJ
ftr-393	731	4	if	if	SCONJ
ftr-393	731	5	courts	court	NOUN
ftr-393	731	6	were	be	AUX
ftr-393	731	7	to	to	PART
ftr-393	731	8	hold	hold	VERB
ftr-393	731	9	that	that	SCONJ
ftr-393	731	10	a	a	DET
ftr-393	731	11	trust	trust	NOUN
ftr-393	731	12	’s	’s	PART
ftr-393	731	13	investment	investment	NOUN
ftr-393	731	14	-	-	PUNCT
ftr-393	731	15	advice	advice	NOUN
ftr-393	731	16	fees	fee	NOUN
ftr-393	731	17	were	be	AUX
ftr-393	731	18	fully	fully	ADV
ftr-393	731	19	deductible	deductible	ADJ
ftr-393	731	20	,	,	PUNCT
ftr-393	731	21	the	the	DET
ftr-393	731	22	second	second	ADJ
ftr-393	731	23	requirement	requirement	NOUN
ftr-393	731	24	of	of	ADP
ftr-393	731	25	§	§	PROPN
ftr-393	731	26	67(e)(1	67(e)(1	NUM
ftr-393	731	27	)	)	PUNCT
ftr-393	731	28	would	would	AUX
ftr-393	731	29	have	have	AUX
ftr-393	731	30	been	be	AUX
ftr-393	731	31	rendered	render	VERB
ftr-393	731	32	meaningless	meaningless	ADJ
ftr-393	731	33	.	.	PUNCT
ftr-393	732	1	474	474	NUM
ftr-393	732	2	florida	florida	PROPN
ftr-393	732	3	tax	tax	PROPN
ftr-393	732	4	review	review	NOUN
ftr-393	732	5	[	[	X
ftr-393	732	6	vol	vol	NOUN
ftr-393	732	7	.	.	PUNCT
ftr-393	733	1	8	8	NUM
ftr-393	733	2	:	:	SYM
ftr-393	733	3	si	si	X
ftr-393	733	4	•	•	NUM
ftr-393	733	5	the	the	DET
ftr-393	733	6	sixth	sixth	ADJ
ftr-393	733	7	circuit	circuit	NOUN
ftr-393	733	8	’s	’s	PART
ftr-393	733	9	rationale	rationale	NOUN
ftr-393	733	10	was	be	AUX
ftr-393	733	11	stated	state	VERB
ftr-393	733	12	as	as	SCONJ
ftr-393	733	13	follows	follow	VERB
ftr-393	733	14	:	:	PUNCT
ftr-393	733	15	the	the	DET
ftr-393	733	16	tax	tax	NOUN
ftr-393	733	17	court	court	NOUN
ftr-393	733	18	reasoned	reason	VERB
ftr-393	733	19	that	that	SCONJ
ftr-393	733	20	“	"	PUNCT
ftr-393	733	21	individual	individual	ADJ
ftr-393	733	22	investors	investor	NOUN
ftr-393	733	23	routinely	routinely	ADV
ftr-393	733	24	incur	incur	VERB
ftr-393	733	25	costs	cost	NOUN
ftr-393	733	26	for	for	ADP
ftr-393	733	27	investment	investment	NOUN
ftr-393	733	28	advice	advice	NOUN
ftr-393	733	29	as	as	ADP
ftr-393	733	30	an	an	DET
ftr-393	733	31	integral	integral	ADJ
ftr-393	733	32	part	part	NOUN
ftr-393	733	33	of	of	ADP
ftr-393	733	34	their	their	PRON
ftr-393	733	35	investment	investment	NOUN
ftr-393	733	36	activities	activity	NOUN
ftr-393	733	37	.	.	PUNCT
ftr-393	733	38	”	"	PUNCT
ftr-393	734	1	nevertheless	nevertheless	ADV
ftr-393	734	2	,	,	PUNCT
ftr-393	734	3	they	they	PRON
ftr-393	734	4	are	be	AUX
ftr-393	734	5	not	not	PART
ftr-393	734	6	required	require	VERB
ftr-393	734	7	to	to	PART
ftr-393	734	8	consult	consult	VERB
ftr-393	734	9	advisors	advisor	NOUN
ftr-393	734	10	and	and	CCONJ
ftr-393	734	11	suffer	suffer	VERB
ftr-393	734	12	no	no	DET
ftr-393	734	13	penalties	penalty	NOUN
ftr-393	734	14	or	or	CCONJ
ftr-393	734	15	potential	potential	ADJ
ftr-393	734	16	liability	liability	NOUN
ftr-393	734	17	if	if	SCONJ
ftr-393	734	18	they	they	PRON
ftr-393	734	19	act	act	VERB
ftr-393	734	20	negligently	negligently	ADV
ftr-393	734	21	for	for	ADP
ftr-393	734	22	themselves	themselves	PRON
ftr-393	734	23	.	.	PUNCT
ftr-393	735	1	therefore	therefore	ADV
ftr-393	735	2	,	,	PUNCT
ftr-393	735	3	fiduciaries	fiduciary	NOUN
ftr-393	735	4	uniquely	uniquely	ADV
ftr-393	735	5	occupy	occupy	VERB
ftr-393	735	6	a	a	DET
ftr-393	735	7	position	position	NOUN
ftr-393	735	8	of	of	ADP
ftr-393	735	9	trust	trust	NOUN
ftr-393	735	10	for	for	ADP
ftr-393	735	11	others	other	NOUN
ftr-393	735	12	and	and	CCONJ
ftr-393	735	13	have	have	VERB
ftr-393	735	14	an	an	DET
ftr-393	735	15	obligation	obligation	NOUN
ftr-393	735	16	to	to	ADP
ftr-393	735	17	the	the	DET
ftr-393	735	18	beneficiaries	beneficiary	NOUN
ftr-393	735	19	to	to	PART
ftr-393	735	20	exercise	exercise	VERB
ftr-393	735	21	proper	proper	ADJ
ftr-393	735	22	skill	skill	NOUN
ftr-393	735	23	and	and	CCONJ
ftr-393	735	24	care	care	VERB
ftr-393	735	25	with	with	ADP
ftr-393	735	26	the	the	DET
ftr-393	735	27	assets	asset	NOUN
ftr-393	735	28	of	of	ADP
ftr-393	735	29	the	the	DET
ftr-393	735	30	trust	trust	NOUN
ftr-393	735	31	.	.	PUNCT
ftr-393	736	1	(	(	PUNCT
ftr-393	736	2	994	994	NUM
ftr-393	736	3	f.2d	f.2d	X
ftr-393	736	4	at	at	ADP
ftr-393	736	5	304	304	NUM
ftr-393	736	6	)	)	PUNCT
ftr-393	736	7	a.	a.	NOUN
ftr-393	736	8	the	the	DET
ftr-393	736	9	second	second	ADJ
ftr-393	736	10	circuit	circuit	NOUN
ftr-393	736	11	affirms	affirm	VERB
ftr-393	736	12	and	and	CCONJ
ftr-393	736	13	gives	give	VERB
ftr-393	736	14	a	a	DET
ftr-393	736	15	third	third	ADJ
ftr-393	736	16	interpretation	interpretation	NOUN
ftr-393	736	17	of	of	ADP
ftr-393	736	18	“	"	PUNCT
ftr-393	736	19	an	an	DET
ftr-393	736	20	unambiguous	unambiguous	ADJ
ftr-393	736	21	statute	statute	NOUN
ftr-393	736	22	.	.	PUNCT
ftr-393	736	23	”	"	PUNCT
ftr-393	737	1	467	467	NUM
ftr-393	737	2	f.3d	f.3d	NUM
ftr-393	737	3	149	149	NUM
ftr-393	737	4	(	(	PUNCT
ftr-393	737	5	2d	2d	NUM
ftr-393	737	6	cir	cir	NOUN
ftr-393	737	7	.	.	PUNCT
ftr-393	738	1	10/18/06	10/18/06	NUM
ftr-393	738	2	)	)	PUNCT
ftr-393	738	3	(	(	PUNCT
ftr-393	738	4	2	2	NUM
ftr-393	738	5	-	-	SYM
ftr-393	738	6	0	0	NUM
ftr-393	738	7	)	)	PUNCT
ftr-393	738	8	.	.	PUNCT
ftr-393	739	1	judge	judge	PROPN
ftr-393	739	2	sotomayer	sotomayer	PROPN
ftr-393	739	3	held	hold	VERB
ftr-393	739	4	that	that	SCONJ
ftr-393	739	5	§	§	PROPN
ftr-393	739	6	67(e	67(e	NUM
ftr-393	739	7	)	)	PUNCT
ftr-393	739	8	was	be	AUX
ftr-393	739	9	unambiguous	unambiguous	ADJ
ftr-393	739	10	and	and	CCONJ
ftr-393	739	11	permitted	permit	VERB
ftr-393	739	12	a	a	DET
ftr-393	739	13	full	full	ADJ
ftr-393	739	14	deduction	deduction	NOUN
ftr-393	739	15	only	only	ADV
ftr-393	739	16	for	for	ADP
ftr-393	739	17	those	those	DET
ftr-393	739	18	types	type	NOUN
ftr-393	739	19	of	of	ADP
ftr-393	739	20	trust	trust	NOUN
ftr-393	739	21	expenses	expense	NOUN
ftr-393	739	22	that	that	SCONJ
ftr-393	739	23	an	an	DET
ftr-393	739	24	individual	individual	NOUN
ftr-393	739	25	could	could	AUX
ftr-393	739	26	not	not	PART
ftr-393	739	27	possibly	possibly	ADV
ftr-393	739	28	incur	incur	VERB
ftr-393	739	29	.	.	PUNCT
ftr-393	740	1	2	2	X
ftr-393	740	2	.	.	X
ftr-393	740	3	notice	notice	VERB
ftr-393	740	4	2006	2006	NUM
ftr-393	740	5	-	-	SYM
ftr-393	740	6	86	86	NUM
ftr-393	740	7	,	,	PUNCT
ftr-393	740	8	2006	2006	NUM
ftr-393	740	9	-	-	SYM
ftr-393	740	10	41	41	NUM
ftr-393	740	11	i.r.b	i.r.b	NOUN
ftr-393	740	12	.	.	PUNCT
ftr-393	741	1	680	680	NUM
ftr-393	741	2	(	(	PUNCT
ftr-393	741	3	9/20/06	9/20/06	NUM
ftr-393	741	4	)	)	PUNCT
ftr-393	741	5	.	.	PUNCT
ftr-393	742	1	this	this	DET
ftr-393	742	2	notice	notice	NOUN
ftr-393	742	3	provides	provide	VERB
ftr-393	742	4	interim	interim	ADJ
ftr-393	742	5	guidance	guidance	NOUN
ftr-393	742	6	to	to	PART
ftr-393	742	7	clarify	clarify	VERB
ftr-393	742	8	the	the	DET
ftr-393	742	9	rule	rule	NOUN
ftr-393	742	10	under	under	ADP
ftr-393	742	11	§	§	PROPN
ftr-393	742	12	152(c)(4	152(c)(4	NUM
ftr-393	742	13	)	)	PUNCT
ftr-393	743	1	[	[	X
ftr-393	743	2	as	as	SCONJ
ftr-393	743	3	amended	amend	VERB
ftr-393	743	4	by	by	ADP
ftr-393	743	5	the	the	DET
ftr-393	743	6	working	work	VERB
ftr-393	743	7	families	family	NOUN
ftr-393	743	8	tax	tax	NOUN
ftr-393	743	9	relief	relief	NOUN
ftr-393	743	10	act	act	NOUN
ftr-393	743	11	of	of	ADP
ftr-393	743	12	2004	2004	NUM
ftr-393	743	13	]	]	PUNCT
ftr-393	743	14	for	for	ADP
ftr-393	743	15	determining	determine	VERB
ftr-393	743	16	which	which	DET
ftr-393	743	17	taxpayer	taxpayer	NOUN
ftr-393	743	18	may	may	AUX
ftr-393	743	19	claim	claim	VERB
ftr-393	743	20	a	a	DET
ftr-393	743	21	qualifying	qualify	VERB
ftr-393	743	22	child	child	NOUN
ftr-393	743	23	when	when	SCONJ
ftr-393	743	24	two	two	NUM
ftr-393	743	25	or	or	CCONJ
ftr-393	743	26	more	more	ADJ
ftr-393	743	27	taxpayers	taxpayer	NOUN
ftr-393	743	28	claim	claim	VERB
ftr-393	743	29	the	the	DET
ftr-393	743	30	same	same	ADJ
ftr-393	743	31	child	child	NOUN
ftr-393	743	32	.	.	PUNCT
ftr-393	744	1	the	the	DET
ftr-393	744	2	tie	tie	NOUN
ftr-393	744	3	-	-	PUNCT
ftr-393	744	4	breaking	break	VERB
ftr-393	744	5	rule	rule	NOUN
ftr-393	744	6	is	be	AUX
ftr-393	744	7	to	to	PART
ftr-393	744	8	apply	apply	VERB
ftr-393	744	9	to	to	ADP
ftr-393	744	10	the	the	DET
ftr-393	744	11	following	follow	VERB
ftr-393	744	12	provisions	provision	NOUN
ftr-393	744	13	as	as	ADP
ftr-393	744	14	a	a	DET
ftr-393	744	15	group	group	NOUN
ftr-393	744	16	:	:	PUNCT
ftr-393	744	17	(	(	PUNCT
ftr-393	744	18	1	1	X
ftr-393	744	19	)	)	PUNCT
ftr-393	744	20	head	head	NOUN
ftr-393	744	21	of	of	ADP
ftr-393	744	22	household	household	NOUN
ftr-393	744	23	filing	filing	NOUN
ftr-393	744	24	status	status	NOUN
ftr-393	744	25	,	,	PUNCT
ftr-393	744	26	(	(	PUNCT
ftr-393	744	27	2	2	X
ftr-393	744	28	)	)	PUNCT
ftr-393	744	29	the	the	DET
ftr-393	744	30	§	§	PROPN
ftr-393	744	31	21	21	NUM
ftr-393	744	32	child	child	NOUN
ftr-393	744	33	and	and	CCONJ
ftr-393	744	34	dependent	dependent	ADJ
ftr-393	744	35	care	care	NOUN
ftr-393	744	36	credit	credit	NOUN
ftr-393	744	37	,	,	PUNCT
ftr-393	744	38	(	(	PUNCT
ftr-393	744	39	3	3	X
ftr-393	744	40	)	)	PUNCT
ftr-393	744	41	the	the	DET
ftr-393	744	42	§	§	PROPN
ftr-393	744	43	24	24	NUM
ftr-393	744	44	child	child	NOUN
ftr-393	744	45	tax	tax	NOUN
ftr-393	744	46	credit	credit	NOUN
ftr-393	744	47	,	,	PUNCT
ftr-393	744	48	(	(	PUNCT
ftr-393	744	49	4	4	X
ftr-393	744	50	)	)	PUNCT
ftr-393	744	51	the	the	DET
ftr-393	744	52	§	§	PROPN
ftr-393	744	53	32	32	NUM
ftr-393	744	54	earned	earn	VERB
ftr-393	744	55	income	income	NOUN
ftr-393	744	56	credit	credit	NOUN
ftr-393	744	57	,	,	PUNCT
ftr-393	744	58	(	(	PUNCT
ftr-393	744	59	5	5	X
ftr-393	744	60	)	)	PUNCT
ftr-393	744	61	the	the	DET
ftr-393	744	62	§	§	PROPN
ftr-393	744	63	129	129	NUM
ftr-393	744	64	exclusion	exclusion	NOUN
ftr-393	744	65	for	for	ADP
ftr-393	744	66	dependent	dependent	ADJ
ftr-393	744	67	care	care	NOUN
ftr-393	744	68	assistance	assistance	NOUN
ftr-393	744	69	,	,	PUNCT
ftr-393	744	70	and	and	CCONJ
ftr-393	744	71	(	(	PUNCT
ftr-393	744	72	6	6	X
ftr-393	744	73	)	)	PUNCT
ftr-393	744	74	the	the	DET
ftr-393	744	75	§	§	ADJ
ftr-393	744	76	151	151	NUM
ftr-393	744	77	dependency	dependency	NOUN
ftr-393	744	78	deduction	deduction	NOUN
ftr-393	744	79	.	.	PUNCT
ftr-393	745	1	3	3	X
ftr-393	745	2	.	.	X
ftr-393	745	3	the	the	DET
ftr-393	745	4	tax	tax	NOUN
ftr-393	745	5	relief	relief	NOUN
ftr-393	745	6	and	and	CCONJ
ftr-393	745	7	health	health	NOUN
ftr-393	745	8	care	care	NOUN
ftr-393	745	9	act	act	NOUN
ftr-393	745	10	of	of	ADP
ftr-393	745	11	2006	2006	NUM
ftr-393	745	12	,	,	PUNCT
ftr-393	745	13	§	§	PROPN
ftr-393	745	14	101	101	NUM
ftr-393	745	15	,	,	PUNCT
ftr-393	745	16	extends	extend	VERB
ftr-393	745	17	the	the	DET
ftr-393	745	18	above	above	ADP
ftr-393	745	19	-	-	PUNCT
ftr-393	745	20	the	the	DET
ftr-393	745	21	-	-	PUNCT
ftr-393	745	22	line	line	NOUN
ftr-393	745	23	deduction	deduction	NOUN
ftr-393	745	24	for	for	ADP
ftr-393	745	25	higher	high	ADJ
ftr-393	745	26	education	education	NOUN
ftr-393	745	27	expenses	expense	NOUN
ftr-393	745	28	under	under	ADP
ftr-393	745	29	code	code	NOUN
ftr-393	745	30	§	§	PROPN
ftr-393	745	31	222	222	NUM
ftr-393	745	32	to	to	ADP
ftr-393	745	33	2006	2006	NUM
ftr-393	745	34	and	and	CCONJ
ftr-393	745	35	2007	2007	NUM
ftr-393	745	36	.	.	PUNCT
ftr-393	746	1	4	4	X
ftr-393	746	2	.	.	X
ftr-393	746	3	the	the	DET
ftr-393	746	4	tax	tax	NOUN
ftr-393	746	5	relief	relief	NOUN
ftr-393	746	6	and	and	CCONJ
ftr-393	746	7	health	health	NOUN
ftr-393	746	8	care	care	NOUN
ftr-393	746	9	act	act	NOUN
ftr-393	746	10	of	of	ADP
ftr-393	746	11	2006	2006	NUM
ftr-393	746	12	,	,	PUNCT
ftr-393	746	13	§	§	PROPN
ftr-393	746	14	102	102	NUM
ftr-393	746	15	,	,	PUNCT
ftr-393	746	16	extends	extend	VERB
ftr-393	746	17	the	the	DET
ftr-393	746	18	code	code	NOUN
ftr-393	746	19	§	§	PROPN
ftr-393	746	20	164(b)(5	164(b)(5	NUM
ftr-393	746	21	)	)	PUNCT
ftr-393	746	22	election	election	NOUN
ftr-393	746	23	to	to	PART
ftr-393	746	24	deduct	deduct	VERB
ftr-393	746	25	state	state	NOUN
ftr-393	746	26	and	and	CCONJ
ftr-393	746	27	local	local	ADJ
ftr-393	746	28	general	general	ADJ
ftr-393	746	29	sales	sale	NOUN
ftr-393	746	30	taxes	taxis	NOUN
ftr-393	747	1	[	[	X
ftr-393	747	2	instead	instead	ADP
ftr-393	747	3	of	of	ADP
ftr-393	747	4	state	state	NOUN
ftr-393	747	5	income	income	NOUN
ftr-393	747	6	taxes	taxis	NOUN
ftr-393	747	7	]	]	PUNCT
ftr-393	747	8	to	to	ADP
ftr-393	747	9	2006	2006	NUM
ftr-393	747	10	and	and	CCONJ
ftr-393	747	11	2007	2007	NUM
ftr-393	747	12	.	.	PUNCT
ftr-393	748	1	5	5	NUM
ftr-393	748	2	.	.	X
ftr-393	748	3	the	the	DET
ftr-393	748	4	tax	tax	NOUN
ftr-393	748	5	relief	relief	NOUN
ftr-393	748	6	and	and	CCONJ
ftr-393	748	7	health	health	NOUN
ftr-393	748	8	care	care	NOUN
ftr-393	748	9	act	act	NOUN
ftr-393	748	10	of	of	ADP
ftr-393	748	11	2006	2006	NUM
ftr-393	748	12	,	,	PUNCT
ftr-393	748	13	§	§	PROPN
ftr-393	748	14	302	302	NUM
ftr-393	748	15	,	,	PUNCT
ftr-393	748	16	adds	add	VERB
ftr-393	748	17	new	new	ADJ
ftr-393	748	18	code	code	NOUN
ftr-393	748	19	§	§	PROPN
ftr-393	748	20	106(e	106(e	PROPN
ftr-393	748	21	)	)	PUNCT
ftr-393	748	22	to	to	PART
ftr-393	748	23	permit	permit	VERB
ftr-393	748	24	one	one	NUM
ftr-393	748	25	-	-	PUNCT
ftr-393	748	26	time	time	NOUN
ftr-393	748	27	transfers	transfer	NOUN
ftr-393	748	28	to	to	ADP
ftr-393	748	29	health	health	NOUN
ftr-393	748	30	savings	saving	NOUN
ftr-393	748	31	accounts	account	NOUN
ftr-393	748	32	from	from	ADP
ftr-393	748	33	health	health	NOUN
ftr-393	748	34	flexible	flexible	ADJ
ftr-393	748	35	spending	spending	NOUN
ftr-393	748	36	arrangements	arrangement	NOUN
ftr-393	748	37	and	and	CCONJ
ftr-393	748	38	health	health	NOUN
ftr-393	748	39	reimbursement	reimbursement	NOUN
ftr-393	748	40	arrangements	arrangement	NOUN
ftr-393	748	41	.	.	PUNCT
ftr-393	749	1	6	6	X
ftr-393	749	2	.	.	X
ftr-393	749	3	the	the	DET
ftr-393	749	4	tax	tax	NOUN
ftr-393	749	5	relief	relief	NOUN
ftr-393	749	6	and	and	CCONJ
ftr-393	749	7	health	health	NOUN
ftr-393	749	8	care	care	NOUN
ftr-393	749	9	act	act	NOUN
ftr-393	749	10	of	of	ADP
ftr-393	749	11	2006	2006	NUM
ftr-393	749	12	,	,	PUNCT
ftr-393	749	13	§	§	PROPN
ftr-393	749	14	302	302	NUM
ftr-393	749	15	,	,	PUNCT
ftr-393	749	16	adds	add	VERB
ftr-393	749	17	new	new	ADJ
ftr-393	749	18	code	code	NOUN
ftr-393	749	19	§	§	PROPN
ftr-393	749	20	4980g(9)(d	4980g(9)(d	NUM
ftr-393	749	21	)	)	PUNCT
ftr-393	749	22	to	to	PART
ftr-393	749	23	provide	provide	VERB
ftr-393	749	24	for	for	ADP
ftr-393	749	25	an	an	DET
ftr-393	749	26	exception	exception	NOUN
ftr-393	749	27	to	to	ADP
ftr-393	749	28	the	the	DET
ftr-393	749	29	current	current	ADJ
ftr-393	749	30	requirement	requirement	NOUN
ftr-393	749	31	that	that	SCONJ
ftr-393	749	32	employer	employer	NOUN
ftr-393	749	33	contributions	contribution	NOUN
ftr-393	749	34	to	to	ADP
ftr-393	749	35	hsas	hsa	NOUN
ftr-393	749	36	be	be	AUX
ftr-393	749	37	“	"	PUNCT
ftr-393	749	38	comparable	comparable	ADJ
ftr-393	749	39	”	"	PUNCT
ftr-393	749	40	2007	2007	NUM
ftr-393	749	41	]	]	PUNCT
ftr-393	749	42	recent	recent	ADJ
ftr-393	749	43	developments	development	NOUN
ftr-393	749	44	in	in	ADP
ftr-393	749	45	federal	federal	ADJ
ftr-393	749	46	income	income	NOUN
ftr-393	749	47	taxation	taxation	NOUN
ftr-393	749	48	475	475	NUM
ftr-393	749	49	for	for	ADP
ftr-393	749	50	all	all	DET
ftr-393	749	51	employees	employee	NOUN
ftr-393	749	52	by	by	ADP
ftr-393	749	53	allowing	allow	VERB
ftr-393	749	54	employers	employer	NOUN
ftr-393	749	55	to	to	PART
ftr-393	749	56	provide	provide	VERB
ftr-393	749	57	additional	additional	ADJ
ftr-393	749	58	contributions	contribution	NOUN
ftr-393	749	59	to	to	ADP
ftr-393	749	60	lower	lower	ADV
ftr-393	749	61	-	-	PUNCT
ftr-393	749	62	paid	pay	VERB
ftr-393	749	63	workers	worker	NOUN
ftr-393	749	64	.	.	PUNCT
ftr-393	750	1	7	7	X
ftr-393	750	2	.	.	X
ftr-393	750	3	the	the	DET
ftr-393	750	4	tax	tax	NOUN
ftr-393	750	5	relief	relief	NOUN
ftr-393	750	6	and	and	CCONJ
ftr-393	750	7	health	health	NOUN
ftr-393	750	8	care	care	NOUN
ftr-393	750	9	act	act	NOUN
ftr-393	750	10	of	of	ADP
ftr-393	750	11	2006	2006	NUM
ftr-393	750	12	,	,	PUNCT
ftr-393	750	13	§	§	PROPN
ftr-393	750	14	303	303	NUM
ftr-393	750	15	,	,	PUNCT
ftr-393	750	16	amends	amend	VERB
ftr-393	750	17	code	code	PROPN
ftr-393	750	18	§	§	PROPN
ftr-393	750	19	223(b)(2	223(b)(2	NUM
ftr-393	750	20	)	)	PUNCT
ftr-393	750	21	to	to	PART
ftr-393	750	22	repeal	repeal	VERB
ftr-393	750	23	the	the	DET
ftr-393	750	24	annual	annual	ADJ
ftr-393	750	25	deductible	deductible	ADJ
ftr-393	750	26	limitation	limitation	NOUN
ftr-393	750	27	on	on	ADP
ftr-393	750	28	hsa	hsa	PROPN
ftr-393	750	29	contributions	contribution	NOUN
ftr-393	750	30	and	and	CCONJ
ftr-393	750	31	to	to	PART
ftr-393	750	32	allow	allow	VERB
ftr-393	750	33	contributions	contribution	NOUN
ftr-393	750	34	of	of	ADP
ftr-393	750	35	$	$	SYM
ftr-393	750	36	2,700	2,700	NUM
ftr-393	750	37	(	(	PUNCT
ftr-393	750	38	$	$	SYM
ftr-393	750	39	5,454	5,454	NUM
ftr-393	750	40	family	family	NOUN
ftr-393	750	41	)	)	PUNCT
ftr-393	750	42	even	even	ADV
ftr-393	750	43	if	if	SCONJ
ftr-393	750	44	the	the	DET
ftr-393	750	45	deductible	deductible	NOUN
ftr-393	750	46	is	be	AUX
ftr-393	750	47	less	less	ADJ
ftr-393	750	48	than	than	ADP
ftr-393	750	49	those	those	DET
ftr-393	750	50	amounts	amount	NOUN
ftr-393	750	51	.	.	PUNCT
ftr-393	751	1	8	8	X
ftr-393	751	2	.	.	PUNCT
ftr-393	752	1	the	the	DET
ftr-393	752	2	tax	tax	NOUN
ftr-393	752	3	relief	relief	NOUN
ftr-393	752	4	and	and	CCONJ
ftr-393	752	5	health	health	NOUN
ftr-393	752	6	care	care	NOUN
ftr-393	752	7	act	act	NOUN
ftr-393	752	8	of	of	ADP
ftr-393	752	9	2006	2006	NUM
ftr-393	752	10	§	§	PROPN
ftr-393	752	11	307	307	NUM
ftr-393	752	12	adds	add	VERB
ftr-393	752	13	new	new	ADJ
ftr-393	752	14	code	code	NOUN
ftr-393	752	15	§	§	NOUN
ftr-393	752	16	408(d)(9	408(d)(9	NOUN
ftr-393	752	17	)	)	PUNCT
ftr-393	752	18	to	to	PART
ftr-393	752	19	permit	permit	VERB
ftr-393	752	20	a	a	DET
ftr-393	752	21	once	once	ADV
ftr-393	752	22	-	-	PUNCT
ftr-393	752	23	in	in	ADP
ftr-393	752	24	-	-	PUNCT
ftr-393	752	25	a	a	DET
ftr-393	752	26	-	-	PUNCT
ftr-393	752	27	lifetime	lifetime	NOUN
ftr-393	752	28	,	,	PUNCT
ftr-393	752	29	tax	tax	NOUN
ftr-393	752	30	-	-	PUNCT
ftr-393	752	31	free	free	ADJ
ftr-393	752	32	transfer	transfer	NOUN
ftr-393	752	33	from	from	ADP
ftr-393	752	34	an	an	DET
ftr-393	752	35	ira	ira	PROPN
ftr-393	752	36	to	to	PART
ftr-393	752	37	fund	fund	VERB
ftr-393	752	38	the	the	DET
ftr-393	752	39	taxpayer	taxpayer	NOUN
ftr-393	752	40	’s	’s	PART
ftr-393	752	41	hsa	hsa	PROPN
ftr-393	752	42	deductible	deductible	ADJ
ftr-393	752	43	contribution	contribution	NOUN
ftr-393	752	44	amount	amount	NOUN
ftr-393	752	45	.	.	PUNCT
ftr-393	753	1	this	this	PRON
ftr-393	753	2	would	would	AUX
ftr-393	753	3	allow	allow	VERB
ftr-393	753	4	those	those	PRON
ftr-393	753	5	who	who	PRON
ftr-393	753	6	can	can	AUX
ftr-393	753	7	not	not	PART
ftr-393	753	8	afford	afford	VERB
ftr-393	753	9	to	to	PART
ftr-393	753	10	fully	fully	ADV
ftr-393	753	11	fund	fund	VERB
ftr-393	753	12	an	an	DET
ftr-393	753	13	hsa	hsa	PROPN
ftr-393	753	14	with	with	ADP
ftr-393	753	15	direct	direct	ADJ
ftr-393	753	16	contributions	contribution	NOUN
ftr-393	753	17	to	to	PART
ftr-393	753	18	move	move	VERB
ftr-393	753	19	ira	ira	PROPN
ftr-393	753	20	money	money	NOUN
ftr-393	753	21	to	to	ADP
ftr-393	753	22	a	a	DET
ftr-393	753	23	more	more	ADV
ftr-393	753	24	tax	tax	NOUN
ftr-393	753	25	-	-	PUNCT
ftr-393	753	26	advantaged	advantaged	ADJ
ftr-393	753	27	position	position	NOUN
ftr-393	753	28	.	.	PUNCT
ftr-393	754	1	9	9	X
ftr-393	754	2	.	.	X
ftr-393	754	3	the	the	DET
ftr-393	754	4	tax	tax	NOUN
ftr-393	754	5	relief	relief	NOUN
ftr-393	754	6	and	and	CCONJ
ftr-393	754	7	health	health	NOUN
ftr-393	754	8	care	care	NOUN
ftr-393	754	9	act	act	NOUN
ftr-393	754	10	of	of	ADP
ftr-393	754	11	2006	2006	NUM
ftr-393	754	12	,	,	PUNCT
ftr-393	754	13	§	§	PROPN
ftr-393	754	14	419	419	NUM
ftr-393	754	15	,	,	PUNCT
ftr-393	754	16	adds	add	VERB
ftr-393	754	17	new	new	ADJ
ftr-393	754	18	code	code	NOUN
ftr-393	754	19	§	§	PROPN
ftr-393	754	20	163(h)(3)(e	163(h)(3)(e	NUM
ftr-393	754	21	)	)	PUNCT
ftr-393	754	22	to	to	PART
ftr-393	754	23	establish	establish	VERB
ftr-393	754	24	a	a	DET
ftr-393	754	25	new	new	ADJ
ftr-393	754	26	itemized	itemize	VERB
ftr-393	754	27	deduction	deduction	NOUN
ftr-393	754	28	for	for	ADP
ftr-393	754	29	the	the	DET
ftr-393	754	30	cost	cost	NOUN
ftr-393	754	31	of	of	ADP
ftr-393	754	32	mortgage	mortgage	NOUN
ftr-393	754	33	insurance	insurance	NOUN
ftr-393	754	34	on	on	ADP
ftr-393	754	35	a	a	DET
ftr-393	754	36	qualified	qualified	ADJ
ftr-393	754	37	personal	personal	ADJ
ftr-393	754	38	residence	residence	NOUN
ftr-393	754	39	.	.	PUNCT
ftr-393	755	1	the	the	DET
ftr-393	755	2	deduction	deduction	NOUN
ftr-393	755	3	is	be	AUX
ftr-393	755	4	phased	phase	VERB
ftr-393	755	5	-	-	PUNCT
ftr-393	755	6	out	out	ADP
ftr-393	755	7	ratably	ratably	ADV
ftr-393	755	8	by	by	ADP
ftr-393	755	9	10	10	NUM
ftr-393	755	10	%	%	NOUN
ftr-393	755	11	for	for	ADP
ftr-393	755	12	each	each	DET
ftr-393	755	13	$	$	SYM
ftr-393	755	14	1,000	1,000	NUM
ftr-393	755	15	by	by	ADP
ftr-393	755	16	which	which	PRON
ftr-393	755	17	the	the	DET
ftr-393	755	18	taxpayer	taxpayer	NOUN
ftr-393	755	19	’s	’s	PART
ftr-393	755	20	agi	agi	PROPN
ftr-393	755	21	exceeds	exceed	VERB
ftr-393	755	22	$	$	SYM
ftr-393	755	23	100,000	100,000	NUM
ftr-393	755	24	.	.	PUNCT
ftr-393	756	1	thus	thus	ADV
ftr-393	756	2	,	,	PUNCT
ftr-393	756	3	the	the	DET
ftr-393	756	4	deduction	deduction	NOUN
ftr-393	756	5	is	be	AUX
ftr-393	756	6	unavailable	unavailable	ADJ
ftr-393	756	7	for	for	ADP
ftr-393	756	8	a	a	DET
ftr-393	756	9	taxpayer	taxpayer	NOUN
ftr-393	756	10	with	with	ADP
ftr-393	756	11	an	an	DET
ftr-393	756	12	agi	agi	NOUN
ftr-393	756	13	in	in	ADP
ftr-393	756	14	excess	excess	NOUN
ftr-393	756	15	of	of	ADP
ftr-393	756	16	$	$	SYM
ftr-393	756	17	110,000	110,000	NUM
ftr-393	756	18	.	.	PUNCT
ftr-393	757	1	the	the	DET
ftr-393	757	2	provision	provision	NOUN
ftr-393	757	3	is	be	AUX
ftr-393	757	4	effective	effective	ADJ
ftr-393	757	5	for	for	ADP
ftr-393	757	6	amounts	amount	NOUN
ftr-393	757	7	paid	pay	VERB
ftr-393	757	8	or	or	CCONJ
ftr-393	757	9	accrued	accrue	VERB
ftr-393	757	10	(	(	PUNCT
ftr-393	757	11	and	and	CCONJ
ftr-393	757	12	applicable	applicable	ADJ
ftr-393	757	13	to	to	ADP
ftr-393	757	14	the	the	DET
ftr-393	757	15	period	period	NOUN
ftr-393	757	16	)	)	PUNCT
ftr-393	757	17	after	after	ADP
ftr-393	757	18	12/31/06	12/31/06	PROPN
ftr-393	757	19	and	and	CCONJ
ftr-393	757	20	before	before	ADP
ftr-393	757	21	1/1/08	1/1/08	NUM
ftr-393	757	22	for	for	ADP
ftr-393	757	23	mortgage	mortgage	NOUN
ftr-393	757	24	contracts	contract	NOUN
ftr-393	757	25	issued	issue	VERB
ftr-393	757	26	after	after	ADP
ftr-393	757	27	12/31/06	12/31/06	PROPN
ftr-393	757	28	.	.	PUNCT
ftr-393	758	1	f.	f.	PROPN
ftr-393	758	2	education	education	PROPN
ftr-393	758	3	1	1	X
ftr-393	758	4	.	.	PUNCT
ftr-393	758	5	section	section	NOUN
ftr-393	758	6	529	529	NUM
ftr-393	758	7	plan	plan	NOUN
ftr-393	758	8	treatment	treatment	NOUN
ftr-393	758	9	made	make	VERB
ftr-393	758	10	permanent	permanent	ADJ
ftr-393	758	11	.	.	PUNCT
ftr-393	759	1	the	the	DET
ftr-393	759	2	pension	pension	NOUN
ftr-393	759	3	protection	protection	PROPN
ftr-393	759	4	act	act	PROPN
ftr-393	759	5	,	,	PUNCT
ftr-393	759	6	§	§	PROPN
ftr-393	759	7	1304	1304	NUM
ftr-393	759	8	,	,	PUNCT
ftr-393	759	9	provides	provide	VERB
ftr-393	759	10	that	that	SCONJ
ftr-393	759	11	the	the	DET
ftr-393	759	12	changes	change	NOUN
ftr-393	759	13	contained	contain	VERB
ftr-393	759	14	in	in	ADP
ftr-393	759	15	the	the	DET
ftr-393	759	16	2001	2001	NUM
ftr-393	759	17	act	act	NOUN
ftr-393	759	18	[	[	X
ftr-393	759	19	egtrra	egtrra	X
ftr-393	759	20	]	]	PUNCT
ftr-393	759	21	with	with	ADP
ftr-393	759	22	respect	respect	NOUN
ftr-393	759	23	to	to	PART
ftr-393	759	24	code	code	VERB
ftr-393	759	25	§	§	PROPN
ftr-393	759	26	529	529	NUM
ftr-393	759	27	qualified	qualified	ADJ
ftr-393	759	28	tuition	tuition	NOUN
ftr-393	759	29	programs	program	NOUN
ftr-393	759	30	will	will	AUX
ftr-393	759	31	be	be	AUX
ftr-393	759	32	permanent	permanent	ADJ
ftr-393	759	33	,	,	PUNCT
ftr-393	759	34	i.e.	i.e.	X
ftr-393	759	35	,	,	PUNCT
ftr-393	759	36	will	will	AUX
ftr-393	759	37	not	not	PART
ftr-393	759	38	sunset	sunset	VERB
ftr-393	759	39	in	in	ADP
ftr-393	759	40	2011	2011	NUM
ftr-393	759	41	.	.	PUNCT
ftr-393	760	1	these	these	PRON
ftr-393	760	2	include	include	VERB
ftr-393	760	3	the	the	DET
ftr-393	760	4	provision	provision	NOUN
ftr-393	760	5	that	that	PRON
ftr-393	760	6	makes	make	VERB
ftr-393	760	7	qualified	qualified	ADJ
ftr-393	760	8	withdrawals	withdrawal	NOUN
ftr-393	760	9	from	from	ADP
ftr-393	760	10	qualified	qualified	ADJ
ftr-393	760	11	tuition	tuition	NOUN
ftr-393	760	12	accounts	account	NOUN
ftr-393	760	13	exempt	exempt	ADJ
ftr-393	760	14	from	from	ADP
ftr-393	760	15	income	income	NOUN
ftr-393	760	16	tax	tax	NOUN
ftr-393	760	17	,	,	PUNCT
ftr-393	760	18	and	and	CCONJ
ftr-393	760	19	the	the	DET
ftr-393	760	20	provisions	provision	NOUN
ftr-393	760	21	that	that	PRON
ftr-393	760	22	permit	permit	VERB
ftr-393	760	23	rollovers	rollover	NOUN
ftr-393	760	24	from	from	ADP
ftr-393	760	25	one	one	NUM
ftr-393	760	26	beneficiary	beneficiary	NOUN
ftr-393	760	27	to	to	ADP
ftr-393	760	28	another	another	PRON
ftr-393	760	29	[	[	X
ftr-393	760	30	including	include	VERB
ftr-393	760	31	first	first	ADJ
ftr-393	760	32	cousins	cousin	NOUN
ftr-393	760	33	]	]	PUNCT
ftr-393	760	34	.	.	PUNCT
ftr-393	761	1	vi	vi	X
ftr-393	761	2	.	.	PUNCT
ftr-393	761	3	corporations	corporation	NOUN
ftr-393	761	4	a.	a.	NOUN
ftr-393	761	5	entity	entity	NOUN
ftr-393	761	6	and	and	CCONJ
ftr-393	761	7	formation	formation	NOUN
ftr-393	761	8	1	1	NUM
ftr-393	761	9	.	.	PUNCT
ftr-393	761	10	debt	debt	NOUN
ftr-393	761	11	vs.	vs.	ADP
ftr-393	761	12	equity	equity	NOUN
ftr-393	761	13	discussed	discuss	VERB
ftr-393	761	14	at	at	ADP
ftr-393	761	15	length	length	NOUN
ftr-393	761	16	.	.	PUNCT
ftr-393	762	1	indmar	indmar	PROPN
ftr-393	762	2	products	products	PROPN
ftr-393	762	3	co.	co.	PROPN
ftr-393	762	4	v.	v.	PROPN
ftr-393	762	5	commissioner	commissioner	PROPN
ftr-393	762	6	,	,	PUNCT
ftr-393	762	7	444	444	NUM
ftr-393	762	8	f.3d	f.3d	NUM
ftr-393	762	9	771	771	NUM
ftr-393	762	10	(	(	PUNCT
ftr-393	762	11	6th	6th	ADJ
ftr-393	762	12	cir	cir	NOUN
ftr-393	762	13	.	.	PUNCT
ftr-393	762	14	4/14/06	4/14/06	NUM
ftr-393	762	15	)	)	PUNCT
ftr-393	762	16	(	(	PUNCT
ftr-393	762	17	2	2	NUM
ftr-393	762	18	-	-	SYM
ftr-393	762	19	1	1	NUM
ftr-393	762	20	)	)	PUNCT
ftr-393	762	21	,	,	PUNCT
ftr-393	762	22	rev’g	rev’g	PROPN
ftr-393	762	23	t.c	t.c	PROPN
ftr-393	762	24	.	.	PROPN
ftr-393	762	25	memo	memo	NOUN
ftr-393	762	26	.	.	PUNCT
ftr-393	763	1	2005	2005	NUM
ftr-393	763	2	-	-	SYM
ftr-393	763	3	32	32	NUM
ftr-393	763	4	(	(	PUNCT
ftr-393	763	5	2/23/05	2/23/05	NUM
ftr-393	763	6	)	)	PUNCT
ftr-393	763	7	.	.	PUNCT
ftr-393	764	1	in	in	ADP
ftr-393	764	2	a	a	DET
ftr-393	764	3	case	case	NOUN
ftr-393	764	4	disallowing	disallow	VERB
ftr-393	764	5	interest	interest	NOUN
ftr-393	764	6	deductions	deduction	NOUN
ftr-393	764	7	for	for	ADP
ftr-393	764	8	476	476	NUM
ftr-393	764	9	florida	florida	PROPN
ftr-393	764	10	tax	tax	NOUN
ftr-393	764	11	review	review	NOUN
ftr-393	764	12	[	[	X
ftr-393	764	13	vol	vol	NOUN
ftr-393	764	14	.	.	PUNCT
ftr-393	764	15	8	8	NUM
ftr-393	764	16	:	:	PUNCT
ftr-393	764	17	si	si	PROPN
ftr-393	764	18	the	the	DET
ftr-393	764	19	years	year	NOUN
ftr-393	764	20	1998	1998	NUM
ftr-393	764	21	-	-	SYM
ftr-393	764	22	2000	2000	NUM
ftr-393	764	23	,	,	PUNCT
ftr-393	764	24	judge	judge	NOUN
ftr-393	764	25	mckeague	mckeague	PROPN
ftr-393	764	26	held	hold	VERB
ftr-393	764	27	that	that	SCONJ
ftr-393	764	28	advances	advance	NOUN
ftr-393	764	29	made	make	VERB
ftr-393	764	30	beginning	begin	VERB
ftr-393	764	31	in	in	ADP
ftr-393	764	32	the	the	DET
ftr-393	764	33	1970s	1970	NOUN
ftr-393	764	34	to	to	ADP
ftr-393	764	35	a	a	DET
ftr-393	764	36	company	company	NOUN
ftr-393	764	37	by	by	ADP
ftr-393	764	38	its	its	PRON
ftr-393	764	39	shareholders	shareholder	NOUN
ftr-393	764	40	more	more	ADV
ftr-393	764	41	closely	closely	ADV
ftr-393	764	42	resembled	resemble	VERB
ftr-393	764	43	debt	debt	NOUN
ftr-393	764	44	than	than	ADP
ftr-393	764	45	equity	equity	NOUN
ftr-393	764	46	because	because	SCONJ
ftr-393	764	47	of	of	ADP
ftr-393	764	48	the	the	DET
ftr-393	764	49	fixed	fix	VERB
ftr-393	764	50	10	10	NUM
ftr-393	764	51	percent	percent	NOUN
ftr-393	764	52	interest	interest	NOUN
ftr-393	764	53	rate	rate	NOUN
ftr-393	764	54	and	and	CCONJ
ftr-393	764	55	regular	regular	ADJ
ftr-393	764	56	monthly	monthly	ADJ
ftr-393	764	57	interest	interest	NOUN
ftr-393	764	58	payments	payment	NOUN
ftr-393	764	59	,	,	PUNCT
ftr-393	764	60	as	as	ADV
ftr-393	764	61	well	well	ADV
ftr-393	764	62	as	as	ADP
ftr-393	764	63	the	the	DET
ftr-393	764	64	execution	execution	NOUN
ftr-393	764	65	of	of	ADP
ftr-393	764	66	demand	demand	NOUN
ftr-393	764	67	promissory	promissory	NOUN
ftr-393	764	68	notes	note	NOUN
ftr-393	764	69	beginning	begin	VERB
ftr-393	764	70	in	in	ADP
ftr-393	764	71	1993	1993	NUM
ftr-393	764	72	.	.	PUNCT
ftr-393	765	1	the	the	DET
ftr-393	765	2	opinion	opinion	NOUN
ftr-393	765	3	contains	contain	VERB
ftr-393	765	4	a	a	DET
ftr-393	765	5	lengthy	lengthy	ADJ
ftr-393	765	6	discussion	discussion	NOUN
ftr-393	765	7	of	of	ADP
ftr-393	765	8	the	the	DET
ftr-393	765	9	debt	debt	NOUN
ftr-393	765	10	vs.	vs.	ADP
ftr-393	765	11	equity	equity	NOUN
ftr-393	765	12	issue	issue	NOUN
ftr-393	765	13	.	.	PUNCT
ftr-393	766	1	•	•	NOUN
ftr-393	766	2	in	in	ADP
ftr-393	766	3	his	his	PRON
ftr-393	766	4	concurring	concur	VERB
ftr-393	766	5	opinion	opinion	NOUN
ftr-393	766	6	judge	judge	NOUN
ftr-393	766	7	rogers	rogers	PROPN
ftr-393	766	8	,	,	PUNCT
ftr-393	766	9	in	in	ADP
ftr-393	766	10	drawing	draw	VERB
ftr-393	766	11	the	the	DET
ftr-393	766	12	distinction	distinction	NOUN
ftr-393	766	13	between	between	ADP
ftr-393	766	14	issues	issue	NOUN
ftr-393	766	15	of	of	ADP
ftr-393	766	16	fact	fact	NOUN
ftr-393	766	17	and	and	CCONJ
ftr-393	766	18	issues	issue	NOUN
ftr-393	766	19	of	of	ADP
ftr-393	766	20	law	law	NOUN
ftr-393	766	21	,	,	PUNCT
ftr-393	766	22	stated	state	VERB
ftr-393	766	23	:	:	PUNCT
ftr-393	766	24	for	for	ADP
ftr-393	766	25	instance	instance	NOUN
ftr-393	766	26	,	,	PUNCT
ftr-393	766	27	assume	assume	VERB
ftr-393	766	28	an	an	DET
ftr-393	766	29	ordinance	ordinance	NOUN
ftr-393	766	30	taxes	tax	VERB
ftr-393	766	31	the	the	DET
ftr-393	766	32	keeping	keeping	NOUN
ftr-393	766	33	of	of	ADP
ftr-393	766	34	pet	pet	ADJ
ftr-393	766	35	dogs	dog	NOUN
ftr-393	766	36	.	.	PUNCT
ftr-393	767	1	jo	jo	PROPN
ftr-393	767	2	is	be	AUX
ftr-393	767	3	assessed	assess	VERB
ftr-393	767	4	a	a	DET
ftr-393	767	5	tax	tax	NOUN
ftr-393	767	6	for	for	ADP
ftr-393	767	7	keeping	keep	VERB
ftr-393	767	8	fido	fido	NOUN
ftr-393	767	9	,	,	PUNCT
ftr-393	767	10	and	and	CCONJ
ftr-393	767	11	jo	jo	PROPN
ftr-393	767	12	appeals	appeal	NOUN
ftr-393	767	13	.	.	PUNCT
ftr-393	768	1	the	the	DET
ftr-393	768	2	question	question	NOUN
ftr-393	768	3	“	"	PUNCT
ftr-393	768	4	is	be	AUX
ftr-393	768	5	fido	fido	VERB
ftr-393	768	6	a	a	DET
ftr-393	768	7	dog	dog	NOUN
ftr-393	768	8	?	?	PUNCT
ftr-393	768	9	”	"	PUNCT
ftr-393	768	10	may	may	AUX
ftr-393	768	11	be	be	AUX
ftr-393	768	12	factual	factual	ADJ
ftr-393	768	13	or	or	CCONJ
ftr-393	768	14	it	it	PRON
ftr-393	768	15	may	may	AUX
ftr-393	768	16	be	be	AUX
ftr-393	768	17	legal	legal	ADJ
ftr-393	768	18	.	.	PUNCT
ftr-393	769	1	if	if	SCONJ
ftr-393	769	2	jo	jo	PROPN
ftr-393	769	3	claims	claim	VERB
ftr-393	769	4	only	only	ADV
ftr-393	769	5	that	that	DET
ftr-393	769	6	fido	fido	NOUN
ftr-393	769	7	is	be	AUX
ftr-393	769	8	a	a	DET
ftr-393	769	9	really	really	ADV
ftr-393	769	10	a	a	DET
ftr-393	769	11	cat	cat	NOUN
ftr-393	769	12	,	,	PUNCT
ftr-393	769	13	then	then	ADV
ftr-393	769	14	the	the	DET
ftr-393	769	15	issue	issue	NOUN
ftr-393	769	16	is	be	AUX
ftr-393	769	17	factual	factual	ADJ
ftr-393	769	18	.	.	PUNCT
ftr-393	770	1	no	no	DET
ftr-393	770	2	one	one	NOUN
ftr-393	770	3	argues	argue	VERB
ftr-393	770	4	that	that	SCONJ
ftr-393	770	5	the	the	DET
ftr-393	770	6	legal	legal	ADJ
ftr-393	770	7	definition	definition	NOUN
ftr-393	770	8	of	of	ADP
ftr-393	770	9	dog	dog	NOUN
ftr-393	770	10	includes	include	VERB
ftr-393	770	11	cats	cat	NOUN
ftr-393	770	12	;	;	PUNCT
ftr-393	770	13	the	the	DET
ftr-393	770	14	only	only	ADJ
ftr-393	770	15	dispute	dispute	NOUN
ftr-393	770	16	is	be	AUX
ftr-393	770	17	regarding	regard	VERB
ftr-393	770	18	the	the	DET
ftr-393	770	19	actual	actual	ADJ
ftr-393	770	20	nature	nature	NOUN
ftr-393	770	21	of	of	ADP
ftr-393	770	22	fido	fido	NOUN
ftr-393	770	23	.	.	PUNCT
ftr-393	771	1	on	on	ADP
ftr-393	771	2	the	the	DET
ftr-393	771	3	other	other	ADJ
ftr-393	771	4	hand	hand	NOUN
ftr-393	771	5	,	,	PUNCT
ftr-393	771	6	if	if	SCONJ
ftr-393	771	7	both	both	DET
ftr-393	771	8	parties	party	NOUN
ftr-393	771	9	agree	agree	VERB
ftr-393	771	10	that	that	SCONJ
ftr-393	771	11	fido	fido	NOUN
ftr-393	771	12	is	be	AUX
ftr-393	771	13	a	a	DET
ftr-393	771	14	prairie	prairie	ADJ
ftr-393	771	15	dog	dog	NOUN
ftr-393	771	16	,	,	PUNCT
ftr-393	771	17	the	the	DET
ftr-393	771	18	question	question	NOUN
ftr-393	771	19	“	"	PUNCT
ftr-393	771	20	is	be	AUX
ftr-393	771	21	fido	fido	VERB
ftr-393	771	22	a	a	DET
ftr-393	771	23	dog	dog	NOUN
ftr-393	771	24	?	?	PUNCT
ftr-393	771	25	”	"	PUNCT
ftr-393	771	26	is	be	AUX
ftr-393	771	27	a	a	DET
ftr-393	771	28	purely	purely	ADV
ftr-393	771	29	legal	legal	ADJ
ftr-393	771	30	one	one	NOUN
ftr-393	771	31	.	.	PUNCT
ftr-393	772	1	there	there	PRON
ftr-393	772	2	is	be	VERB
ftr-393	772	3	no	no	DET
ftr-393	772	4	dispute	dispute	NOUN
ftr-393	772	5	about	about	ADP
ftr-393	772	6	the	the	DET
ftr-393	772	7	nature	nature	NOUN
ftr-393	772	8	of	of	ADP
ftr-393	772	9	fido	fido	NOUN
ftr-393	772	10	;	;	PUNCT
ftr-393	772	11	the	the	DET
ftr-393	772	12	only	only	ADJ
ftr-393	772	13	dispute	dispute	NOUN
ftr-393	772	14	involves	involve	VERB
ftr-393	772	15	what	what	PRON
ftr-393	772	16	the	the	DET
ftr-393	772	17	legal	legal	ADJ
ftr-393	772	18	meaning	meaning	NOUN
ftr-393	772	19	of	of	ADP
ftr-393	772	20	“	"	PUNCT
ftr-393	772	21	dog	dog	NOUN
ftr-393	772	22	”	"	PUNCT
ftr-393	772	23	is	be	AUX
ftr-393	772	24	.	.	PUNCT
ftr-393	773	1	of	of	ADV
ftr-393	773	2	course	course	ADV
ftr-393	773	3	if	if	SCONJ
ftr-393	773	4	the	the	DET
ftr-393	773	5	city	city	NOUN
ftr-393	773	6	says	say	VERB
ftr-393	773	7	fido	fido	NOUN
ftr-393	773	8	is	be	AUX
ftr-393	773	9	a	a	DET
ftr-393	773	10	schnauzer	schnauzer	NOUN
ftr-393	773	11	while	while	SCONJ
ftr-393	773	12	jo	jo	PROPN
ftr-393	773	13	says	say	VERB
ftr-393	773	14	that	that	SCONJ
ftr-393	773	15	fido	fido	NOUN
ftr-393	773	16	is	be	AUX
ftr-393	773	17	actually	actually	ADV
ftr-393	773	18	a	a	DET
ftr-393	773	19	prairie	prairie	ADJ
ftr-393	773	20	dog	dog	NOUN
ftr-393	773	21	,	,	PUNCT
ftr-393	773	22	the	the	DET
ftr-393	773	23	question	question	NOUN
ftr-393	773	24	“	"	PUNCT
ftr-393	773	25	is	be	AUX
ftr-393	773	26	fido	fido	VERB
ftr-393	773	27	a	a	DET
ftr-393	773	28	dog	dog	NOUN
ftr-393	773	29	”	"	PUNCT
ftr-393	773	30	is	be	AUX
ftr-393	773	31	mixed	mix	VERB
ftr-393	773	32	if	if	SCONJ
ftr-393	773	33	both	both	CCONJ
ftr-393	773	34	legal	legal	ADJ
ftr-393	773	35	and	and	CCONJ
ftr-393	773	36	factual	factual	ADJ
ftr-393	773	37	aspects	aspect	NOUN
ftr-393	773	38	of	of	ADP
ftr-393	773	39	the	the	DET
ftr-393	773	40	seemingly	seemingly	ADV
ftr-393	773	41	single	single	ADJ
ftr-393	773	42	question	question	NOUN
ftr-393	773	43	are	be	AUX
ftr-393	773	44	in	in	ADP
ftr-393	773	45	dispute	dispute	NOUN
ftr-393	773	46	.	.	PUNCT
ftr-393	774	1	•	•	NUM
ftr-393	774	2	judge	judge	PROPN
ftr-393	774	3	moore	moore	PROPN
ftr-393	774	4	dissented	dissent	VERB
ftr-393	774	5	on	on	ADP
ftr-393	774	6	the	the	DET
ftr-393	774	7	ground	ground	NOUN
ftr-393	774	8	that	that	SCONJ
ftr-393	774	9	the	the	DET
ftr-393	774	10	tax	tax	NOUN
ftr-393	774	11	court	court	NOUN
ftr-393	774	12	’s	’s	PART
ftr-393	774	13	findings	finding	NOUN
ftr-393	774	14	were	be	AUX
ftr-393	774	15	not	not	PART
ftr-393	774	16	clearly	clearly	ADV
ftr-393	774	17	erroneous	erroneous	ADJ
ftr-393	774	18	.	.	PUNCT
ftr-393	775	1	b.	b.	PROPN
ftr-393	775	2	distributions	distribution	NOUN
ftr-393	775	3	and	and	CCONJ
ftr-393	775	4	redemptions	redemption	NOUN
ftr-393	775	5	1	1	NUM
ftr-393	775	6	.	.	PUNCT
ftr-393	775	7	basis	basis	NOUN
ftr-393	775	8	can	can	AUX
ftr-393	775	9	live	live	VERB
ftr-393	775	10	long	long	ADV
ftr-393	775	11	after	after	SCONJ
ftr-393	775	12	the	the	DET
ftr-393	775	13	stock	stock	NOUN
ftr-393	775	14	is	be	AUX
ftr-393	775	15	“	"	PUNCT
ftr-393	775	16	redeemed	redeem	VERB
ftr-393	775	17	.	.	PUNCT
ftr-393	775	18	”	"	PUNCT
ftr-393	776	1	who	who	PRON
ftr-393	776	2	’d	’d	VERB
ftr-393	776	3	a	a	DET
ftr-393	776	4	thunk	thunk	NOUN
ftr-393	776	5	it	it	PRON
ftr-393	776	6	?	?	PUNCT
ftr-393	777	1	reg-150313	reg-150313	NOUN
ftr-393	777	2	-	-	PUNCT
ftr-393	777	3	01	01	NUM
ftr-393	777	4	,	,	PUNCT
ftr-393	777	5	redemptions	redemption	NOUN
ftr-393	777	6	taxable	taxable	ADJ
ftr-393	777	7	as	as	ADP
ftr-393	777	8	dividends	dividend	NOUN
ftr-393	777	9	,	,	PUNCT
ftr-393	777	10	67	67	NUM
ftr-393	777	11	f.r	f.r	NOUN
ftr-393	777	12	.	.	PROPN
ftr-393	777	13	64331	64331	NUM
ftr-393	777	14	(	(	PUNCT
ftr-393	777	15	10/18/02	10/18/02	NUM
ftr-393	777	16	)	)	PUNCT
ftr-393	777	17	.	.	PUNCT
ftr-393	778	1	the	the	DET
ftr-393	778	2	irs	irs	PROPN
ftr-393	778	3	has	have	AUX
ftr-393	778	4	proposed	propose	VERB
ftr-393	778	5	replacing	replace	VERB
ftr-393	778	6	the	the	DET
ftr-393	778	7	“	"	PUNCT
ftr-393	778	8	proper	proper	ADJ
ftr-393	778	9	adjustment	adjustment	NOUN
ftr-393	778	10	”	"	PUNCT
ftr-393	778	11	to	to	ADP
ftr-393	778	12	the	the	DET
ftr-393	778	13	basis	basis	NOUN
ftr-393	778	14	of	of	ADP
ftr-393	778	15	remaining	remain	VERB
ftr-393	778	16	stock	stock	NOUN
ftr-393	778	17	rule	rule	NOUN
ftr-393	778	18	of	of	ADP
ftr-393	778	19	reg	reg	NOUN
ftr-393	778	20	.	.	PUNCT
ftr-393	779	1	§	§	PROPN
ftr-393	779	2	1.302	1.302	NUM
ftr-393	779	3	-	-	SYM
ftr-393	779	4	2(c	2(c	NUM
ftr-393	779	5	)	)	PUNCT
ftr-393	779	6	,	,	PUNCT
ftr-393	779	7	which	which	PRON
ftr-393	779	8	takes	take	VERB
ftr-393	779	9	into	into	ADP
ftr-393	779	10	account	account	NOUN
ftr-393	779	11	the	the	DET
ftr-393	779	12	unused	unused	ADJ
ftr-393	779	13	basis	basis	NOUN
ftr-393	779	14	of	of	ADP
ftr-393	779	15	redeemed	redeem	VERB
ftr-393	779	16	stock	stock	NOUN
ftr-393	779	17	when	when	SCONJ
ftr-393	779	18	the	the	DET
ftr-393	779	19	redemption	redemption	NOUN
ftr-393	779	20	is	be	AUX
ftr-393	779	21	treated	treat	VERB
ftr-393	779	22	as	as	ADP
ftr-393	779	23	a	a	DET
ftr-393	779	24	§	§	ADJ
ftr-393	779	25	301	301	NUM
ftr-393	779	26	distribution	distribution	NOUN
ftr-393	779	27	.	.	PUNCT
ftr-393	780	1	prop	prop	NOUN
ftr-393	780	2	.	.	PUNCT
ftr-393	781	1	reg	reg	PROPN
ftr-393	781	2	.	.	PUNCT
ftr-393	782	1	§	§	PROPN
ftr-393	782	2	1.302	1.302	NUM
ftr-393	782	3	-	-	SYM
ftr-393	782	4	5	5	NUM
ftr-393	782	5	would	would	AUX
ftr-393	782	6	provide	provide	VERB
ftr-393	782	7	that	that	SCONJ
ftr-393	782	8	the	the	DET
ftr-393	782	9	redeemed	redeem	VERB
ftr-393	782	10	shareholder	shareholder	NOUN
ftr-393	782	11	[	[	X
ftr-393	782	12	who	who	PRON
ftr-393	782	13	is	be	AUX
ftr-393	782	14	taxed	tax	VERB
ftr-393	782	15	under	under	ADP
ftr-393	782	16	§	§	PROPN
ftr-393	782	17	301	301	NUM
ftr-393	782	18	]	]	PUNCT
ftr-393	782	19	would	would	AUX
ftr-393	782	20	retain	retain	VERB
ftr-393	782	21	the	the	DET
ftr-393	782	22	basis	basis	NOUN
ftr-393	782	23	of	of	ADP
ftr-393	782	24	the	the	DET
ftr-393	782	25	redeemed	redeem	VERB
ftr-393	782	26	stock	stock	NOUN
ftr-393	782	27	as	as	ADP
ftr-393	782	28	a	a	DET
ftr-393	782	29	basis	basis	NOUN
ftr-393	782	30	item	item	NOUN
ftr-393	782	31	separate	separate	ADJ
ftr-393	782	32	from	from	ADP
ftr-393	782	33	any	any	DET
ftr-393	782	34	remaining	remain	VERB
ftr-393	782	35	shares	share	NOUN
ftr-393	782	36	,	,	PUNCT
ftr-393	782	37	whether	whether	SCONJ
ftr-393	782	38	or	or	CCONJ
ftr-393	782	39	not	not	PART
ftr-393	782	40	the	the	DET
ftr-393	782	41	shareholder	shareholder	NOUN
ftr-393	782	42	continues	continue	VERB
ftr-393	782	43	to	to	PART
ftr-393	782	44	actually	actually	ADV
ftr-393	782	45	own	own	VERB
ftr-393	782	46	the	the	DET
ftr-393	782	47	stock	stock	NOUN
ftr-393	782	48	of	of	ADP
ftr-393	782	49	the	the	DET
ftr-393	782	50	redeeming	redeem	VERB
ftr-393	782	51	corporation	corporation	NOUN
ftr-393	782	52	,	,	PUNCT
ftr-393	782	53	and	and	CCONJ
ftr-393	782	54	take	take	VERB
ftr-393	782	55	it	it	PRON
ftr-393	782	56	into	into	ADP
ftr-393	782	57	account	account	NOUN
ftr-393	782	58	as	as	ADP
ftr-393	782	59	a	a	DET
ftr-393	782	60	loss	loss	NOUN
ftr-393	782	61	deduction	deduction	NOUN
ftr-393	782	62	at	at	ADP
ftr-393	782	63	some	some	DET
ftr-393	782	64	future	future	ADJ
ftr-393	782	65	date	date	NOUN
ftr-393	782	66	.	.	PUNCT
ftr-393	783	1	the	the	DET
ftr-393	783	2	loss	loss	NOUN
ftr-393	783	3	subsequently	subsequently	ADV
ftr-393	783	4	can	can	AUX
ftr-393	783	5	be	be	AUX
ftr-393	783	6	claimed	claim	VERB
ftr-393	783	7	under	under	ADP
ftr-393	783	8	either	either	CCONJ
ftr-393	783	9	the	the	DET
ftr-393	783	10	“	"	PUNCT
ftr-393	783	11	final	final	ADJ
ftr-393	783	12	inclusion	inclusion	NOUN
ftr-393	783	13	date	date	NOUN
ftr-393	783	14	”	"	PUNCT
ftr-393	783	15	rule	rule	NOUN
ftr-393	783	16	or	or	CCONJ
ftr-393	783	17	the	the	DET
ftr-393	783	18	“	"	PUNCT
ftr-393	783	19	accelerated	accelerate	VERB
ftr-393	783	20	loss	loss	NOUN
ftr-393	783	21	inclusion	inclusion	NOUN
ftr-393	783	22	date	date	NOUN
ftr-393	783	23	”	"	PUNCT
ftr-393	783	24	rule	rule	NOUN
ftr-393	783	25	.	.	PUNCT
ftr-393	784	1	the	the	DET
ftr-393	784	2	“	"	PUNCT
ftr-393	784	3	final	final	ADJ
ftr-393	784	4	inclusion	inclusion	NOUN
ftr-393	784	5	date	date	NOUN
ftr-393	784	6	”	"	PUNCT
ftr-393	784	7	rule	rule	NOUN
ftr-393	784	8	allows	allow	VERB
ftr-393	784	9	the	the	DET
ftr-393	784	10	loss	loss	NOUN
ftr-393	784	11	deduction	deduction	NOUN
ftr-393	784	12	on	on	ADP
ftr-393	784	13	the	the	DET
ftr-393	784	14	date	date	NOUN
ftr-393	784	15	on	on	ADP
ftr-393	784	16	which	which	PRON
ftr-393	784	17	the	the	DET
ftr-393	784	18	redeemed	redeem	VERB
ftr-393	784	19	shareholder	shareholder	NOUN
ftr-393	784	20	would	would	AUX
ftr-393	784	21	have	have	VERB
ftr-393	784	22	qualified	qualify	VERB
ftr-393	784	23	under	under	ADP
ftr-393	784	24	§	§	PROPN
ftr-393	784	25	302(b)(1	302(b)(1	PROPN
ftr-393	784	26	)	)	PUNCT
ftr-393	784	27	,	,	PUNCT
ftr-393	784	28	(	(	PUNCT
ftr-393	784	29	2	2	X
ftr-393	784	30	)	)	PUNCT
ftr-393	784	31	or	or	CCONJ
ftr-393	784	32	(	(	PUNCT
ftr-393	784	33	3	3	X
ftr-393	784	34	)	)	PUNCT
ftr-393	784	35	if	if	SCONJ
ftr-393	784	36	the	the	DET
ftr-393	784	37	facts	fact	NOUN
ftr-393	784	38	on	on	ADP
ftr-393	784	39	that	that	DET
ftr-393	784	40	date	date	NOUN
ftr-393	784	41	had	have	AUX
ftr-393	784	42	been	be	AUX
ftr-393	784	43	the	the	DET
ftr-393	784	44	facts	fact	NOUN
ftr-393	784	45	immediately	immediately	ADV
ftr-393	784	46	after	after	ADP
ftr-393	784	47	the	the	DET
ftr-393	784	48	redemption	redemption	NOUN
ftr-393	784	49	,	,	PUNCT
ftr-393	784	50	or	or	CCONJ
ftr-393	784	51	2007	2007	NUM
ftr-393	784	52	]	]	PUNCT
ftr-393	784	53	recent	recent	ADJ
ftr-393	784	54	developments	development	NOUN
ftr-393	784	55	in	in	ADP
ftr-393	784	56	federal	federal	ADJ
ftr-393	784	57	income	income	NOUN
ftr-393	784	58	taxation	taxation	NOUN
ftr-393	784	59	477	477	NUM
ftr-393	784	60	alternatively	alternatively	ADV
ftr-393	784	61	,	,	PUNCT
ftr-393	784	62	when	when	SCONJ
ftr-393	784	63	an	an	DET
ftr-393	784	64	individual	individual	ADJ
ftr-393	784	65	shareholder	shareholder	NOUN
ftr-393	784	66	dies	die	VERB
ftr-393	784	67	or	or	CCONJ
ftr-393	784	68	a	a	DET
ftr-393	784	69	corporate	corporate	ADJ
ftr-393	784	70	shareholder	shareholder	NOUN
ftr-393	784	71	is	be	AUX
ftr-393	784	72	liquidated	liquidate	VERB
ftr-393	784	73	in	in	ADP
ftr-393	784	74	a	a	DET
ftr-393	784	75	transaction	transaction	NOUN
ftr-393	784	76	to	to	PART
ftr-393	784	77	which	which	PRON
ftr-393	784	78	§	§	PROPN
ftr-393	784	79	331	331	NUM
ftr-393	784	80	applies	apply	VERB
ftr-393	784	81	.	.	PUNCT
ftr-393	785	1	the	the	DET
ftr-393	785	2	“	"	PUNCT
ftr-393	785	3	accelerated	accelerate	VERB
ftr-393	785	4	loss	loss	NOUN
ftr-393	785	5	inclusion	inclusion	NOUN
ftr-393	785	6	date	date	NOUN
ftr-393	785	7	”	"	PUNCT
ftr-393	785	8	rule	rule	NOUN
ftr-393	785	9	allows	allow	VERB
ftr-393	785	10	the	the	DET
ftr-393	785	11	redeemed	redeem	VERB
ftr-393	785	12	shareholder	shareholder	NOUN
ftr-393	785	13	to	to	PART
ftr-393	785	14	claim	claim	VERB
ftr-393	785	15	a	a	DET
ftr-393	785	16	loss	loss	NOUN
ftr-393	785	17	attributable	attributable	ADJ
ftr-393	785	18	to	to	ADP
ftr-393	785	19	the	the	DET
ftr-393	785	20	unutilized	unutilized	ADJ
ftr-393	785	21	basis	basis	NOUN
ftr-393	785	22	when	when	SCONJ
ftr-393	785	23	the	the	DET
ftr-393	785	24	shareholder	shareholder	NOUN
ftr-393	785	25	subsequently	subsequently	ADV
ftr-393	785	26	recognizes	recognize	VERB
ftr-393	785	27	a	a	DET
ftr-393	785	28	gain	gain	NOUN
ftr-393	785	29	on	on	ADP
ftr-393	785	30	stock	stock	NOUN
ftr-393	785	31	of	of	ADP
ftr-393	785	32	the	the	DET
ftr-393	785	33	redeeming	redeem	VERB
ftr-393	785	34	corporation	corporation	NOUN
ftr-393	785	35	,	,	PUNCT
ftr-393	785	36	but	but	CCONJ
ftr-393	785	37	the	the	DET
ftr-393	785	38	loss	loss	NOUN
ftr-393	785	39	may	may	AUX
ftr-393	785	40	be	be	AUX
ftr-393	785	41	claimed	claim	VERB
ftr-393	785	42	only	only	ADV
ftr-393	785	43	to	to	ADP
ftr-393	785	44	the	the	DET
ftr-393	785	45	extent	extent	NOUN
ftr-393	785	46	of	of	ADP
ftr-393	785	47	the	the	DET
ftr-393	785	48	gain	gain	NOUN
ftr-393	785	49	recognized	recognize	VERB
ftr-393	785	50	.	.	PUNCT
ftr-393	786	1	because	because	SCONJ
ftr-393	786	2	the	the	DET
ftr-393	786	3	loss	loss	NOUN
ftr-393	786	4	attributable	attributable	ADJ
ftr-393	786	5	to	to	ADP
ftr-393	786	6	the	the	DET
ftr-393	786	7	basis	basis	NOUN
ftr-393	786	8	of	of	ADP
ftr-393	786	9	the	the	DET
ftr-393	786	10	redeemed	redeem	VERB
ftr-393	786	11	stock	stock	NOUN
ftr-393	786	12	is	be	AUX
ftr-393	786	13	treated	treat	VERB
ftr-393	786	14	as	as	ADP
ftr-393	786	15	recognized	recognize	VERB
ftr-393	786	16	on	on	ADP
ftr-393	786	17	the	the	DET
ftr-393	786	18	redemption	redemption	NOUN
ftr-393	786	19	date	date	NOUN
ftr-393	786	20	,	,	PUNCT
ftr-393	786	21	the	the	DET
ftr-393	786	22	attributes	attribute	NOUN
ftr-393	786	23	(	(	PUNCT
ftr-393	786	24	e.g.	e.g.	ADV
ftr-393	786	25	,	,	PUNCT
ftr-393	786	26	character	character	NOUN
ftr-393	786	27	and	and	CCONJ
ftr-393	786	28	source	source	NOUN
ftr-393	786	29	)	)	PUNCT
ftr-393	786	30	of	of	ADP
ftr-393	786	31	the	the	DET
ftr-393	786	32	loss	loss	NOUN
ftr-393	786	33	are	be	AUX
ftr-393	786	34	fixed	fix	VERB
ftr-393	786	35	on	on	ADP
ftr-393	786	36	the	the	DET
ftr-393	786	37	redemption	redemption	NOUN
ftr-393	786	38	date	date	NOUN
ftr-393	786	39	,	,	PUNCT
ftr-393	786	40	even	even	ADV
ftr-393	786	41	if	if	SCONJ
ftr-393	786	42	such	such	ADJ
ftr-393	786	43	loss	loss	NOUN
ftr-393	786	44	is	be	AUX
ftr-393	786	45	not	not	PART
ftr-393	786	46	taken	take	VERB
ftr-393	786	47	into	into	ADP
ftr-393	786	48	account	account	NOUN
ftr-393	786	49	until	until	ADP
ftr-393	786	50	after	after	ADP
ftr-393	786	51	the	the	DET
ftr-393	786	52	redemption	redemption	NOUN
ftr-393	786	53	date	date	NOUN
ftr-393	786	54	.	.	PUNCT
ftr-393	787	1	these	these	DET
ftr-393	787	2	rules	rule	NOUN
ftr-393	787	3	apply	apply	VERB
ftr-393	787	4	to	to	ADP
ftr-393	787	5	§	§	PROPN
ftr-393	787	6	304(a)(1	304(a)(1	NUM
ftr-393	787	7	)	)	PUNCT
ftr-393	787	8	transactions	transaction	NOUN
ftr-393	787	9	taxed	tax	VERB
ftr-393	787	10	under	under	ADP
ftr-393	787	11	§	§	PROPN
ftr-393	787	12	301	301	NUM
ftr-393	787	13	by	by	ADP
ftr-393	787	14	treating	treat	VERB
ftr-393	787	15	the	the	DET
ftr-393	787	16	unutilized	unutilized	ADJ
ftr-393	787	17	basis	basis	NOUN
ftr-393	787	18	in	in	ADP
ftr-393	787	19	the	the	DET
ftr-393	787	20	redeemed	redeem	VERB
ftr-393	787	21	corporation	corporation	NOUN
ftr-393	787	22	stock	stock	NOUN
ftr-393	787	23	as	as	ADP
ftr-393	787	24	basis	basis	NOUN
ftr-393	787	25	in	in	ADP
ftr-393	787	26	the	the	DET
ftr-393	787	27	stock	stock	NOUN
ftr-393	787	28	of	of	ADP
ftr-393	787	29	the	the	DET
ftr-393	787	30	acquiring	acquire	VERB
ftr-393	787	31	corporation	corporation	NOUN
ftr-393	787	32	.	.	PUNCT
ftr-393	788	1	special	special	ADJ
ftr-393	788	2	rules	rule	NOUN
ftr-393	788	3	apply	apply	VERB
ftr-393	788	4	to	to	ADP
ftr-393	788	5	partnerships	partnership	NOUN
ftr-393	788	6	,	,	PUNCT
ftr-393	788	7	in	in	ADP
ftr-393	788	8	consolidated	consolidated	ADJ
ftr-393	788	9	returns	return	NOUN
ftr-393	788	10	[	[	X
ftr-393	788	11	prop	prop	NOUN
ftr-393	788	12	.	.	PUNCT
ftr-393	789	1	reg	reg	NOUN
ftr-393	789	2	.	.	PUNCT
ftr-393	790	1	§	§	PROPN
ftr-393	790	2	1.150219(b)(5	1.150219(b)(5	NUM
ftr-393	790	3	)	)	PUNCT
ftr-393	790	4	]	]	PUNCT
ftr-393	790	5	,	,	PUNCT
ftr-393	790	6	and	and	CCONJ
ftr-393	790	7	to	to	ADP
ftr-393	790	8	foreign	foreign	ADJ
ftr-393	790	9	corporations	corporation	NOUN
ftr-393	790	10	.	.	PUNCT
ftr-393	791	1	these	these	DET
ftr-393	791	2	rules	rule	NOUN
ftr-393	791	3	do	do	AUX
ftr-393	791	4	not	not	PART
ftr-393	791	5	apply	apply	VERB
ftr-393	791	6	to	to	ADP
ftr-393	791	7	redemptions	redemption	NOUN
ftr-393	791	8	of	of	ADP
ftr-393	791	9	§	§	PROPN
ftr-393	791	10	306	306	NUM
ftr-393	791	11	stock	stock	NOUN
ftr-393	791	12	,	,	PUNCT
ftr-393	791	13	but	but	CCONJ
ftr-393	791	14	they	they	PRON
ftr-393	791	15	do	do	AUX
ftr-393	791	16	generally	generally	ADV
ftr-393	791	17	apply	apply	VERB
ftr-393	791	18	even	even	ADV
ftr-393	791	19	in	in	ADP
ftr-393	791	20	the	the	DET
ftr-393	791	21	case	case	NOUN
ftr-393	791	22	of	of	ADP
ftr-393	791	23	a	a	DET
ftr-393	791	24	corporation	corporation	NOUN
ftr-393	791	25	wholly	wholly	ADV
ftr-393	791	26	owned	own	VERB
ftr-393	791	27	by	by	ADP
ftr-393	791	28	a	a	DET
ftr-393	791	29	single	single	ADJ
ftr-393	791	30	shareholder	shareholder	NOUN
ftr-393	791	31	,	,	PUNCT
ftr-393	791	32	whether	whether	SCONJ
ftr-393	791	33	a	a	DET
ftr-393	791	34	corporation	corporation	NOUN
ftr-393	791	35	or	or	CCONJ
ftr-393	791	36	an	an	DET
ftr-393	791	37	individual	individual	NOUN
ftr-393	791	38	.	.	PUNCT
ftr-393	792	1	•	•	ADP
ftr-393	792	2	these	these	DET
ftr-393	792	3	regulations	regulation	NOUN
ftr-393	792	4	are	be	AUX
ftr-393	792	5	a	a	DET
ftr-393	792	6	reaction	reaction	NOUN
ftr-393	792	7	,	,	PUNCT
ftr-393	792	8	in	in	ADP
ftr-393	792	9	part	part	NOUN
ftr-393	792	10	,	,	PUNCT
ftr-393	792	11	to	to	PART
ftr-393	792	12	basis	basis	NOUN
ftr-393	792	13	shifting	shift	VERB
ftr-393	792	14	transactions	transaction	NOUN
ftr-393	792	15	,	,	PUNCT
ftr-393	792	16	such	such	ADJ
ftr-393	792	17	as	as	ADP
ftr-393	792	18	that	that	PRON
ftr-393	792	19	described	describe	VERB
ftr-393	792	20	in	in	ADP
ftr-393	792	21	notice	notice	NOUN
ftr-393	792	22	2001	2001	NUM
ftr-393	792	23	-	-	SYM
ftr-393	792	24	45	45	NUM
ftr-393	792	25	,	,	PUNCT
ftr-393	792	26	2001	2001	NUM
ftr-393	792	27	-	-	SYM
ftr-393	792	28	2	2	NUM
ftr-393	792	29	c.b	c.b	PROPN
ftr-393	792	30	.	.	PROPN
ftr-393	792	31	129	129	NUM
ftr-393	793	1	[	[	X
ftr-393	793	2	the	the	DET
ftr-393	793	3	so	so	ADV
ftr-393	793	4	-	-	PUNCT
ftr-393	793	5	called	call	VERB
ftr-393	793	6	bank	bank	PROPN
ftr-393	793	7	of	of	ADP
ftr-393	793	8	america	america	PROPN
ftr-393	793	9	transaction	transaction	PROPN
ftr-393	793	10	]	]	PUNCT
ftr-393	793	11	.	.	PUNCT
ftr-393	794	1	•	•	INTJ
ftr-393	794	2	it	it	PRON
ftr-393	794	3	has	have	AUX
ftr-393	794	4	been	be	AUX
ftr-393	794	5	noted	note	VERB
ftr-393	794	6	that	that	SCONJ
ftr-393	794	7	if	if	SCONJ
ftr-393	794	8	nuclear	nuclear	ADJ
ftr-393	794	9	disaster	disaster	NOUN
ftr-393	794	10	ever	ever	ADV
ftr-393	794	11	overcomes	overcome	VERB
ftr-393	794	12	the	the	DET
ftr-393	794	13	earth	earth	NOUN
ftr-393	794	14	,	,	PUNCT
ftr-393	794	15	only	only	ADV
ftr-393	794	16	the	the	DET
ftr-393	794	17	cockroach	cockroach	NOUN
ftr-393	794	18	and	and	CCONJ
ftr-393	794	19	basis	basis	NOUN
ftr-393	794	20	would	would	AUX
ftr-393	794	21	survive	survive	VERB
ftr-393	794	22	.	.	PUNCT
ftr-393	795	1	a.	a.	NOUN
ftr-393	795	2	they	they	PRON
ftr-393	795	3	ran	run	VERB
ftr-393	795	4	the	the	DET
ftr-393	795	5	proposed	propose	VERB
ftr-393	795	6	regulations	regulation	NOUN
ftr-393	795	7	up	up	ADP
ftr-393	795	8	the	the	DET
ftr-393	795	9	flagpole	flagpole	NOUN
ftr-393	795	10	,	,	PUNCT
ftr-393	795	11	but	but	CCONJ
ftr-393	795	12	nobody	nobody	PRON
ftr-393	795	13	saluted	salute	VERB
ftr-393	795	14	.	.	PUNCT
ftr-393	796	1	back	back	ADV
ftr-393	796	2	to	to	ADP
ftr-393	796	3	the	the	DET
ftr-393	796	4	drawing	drawing	NOUN
ftr-393	796	5	board	board	NOUN
ftr-393	796	6	“	"	PUNCT
ftr-393	796	7	for	for	ADP
ftr-393	796	8	further	further	ADJ
ftr-393	796	9	study	study	NOUN
ftr-393	796	10	.	.	PUNCT
ftr-393	796	11	”	"	PUNCT
ftr-393	797	1	announcement	announcement	NOUN
ftr-393	797	2	2006	2006	NUM
ftr-393	797	3	-	-	SYM
ftr-393	797	4	30	30	NUM
ftr-393	797	5	,	,	PUNCT
ftr-393	797	6	2006	2006	NUM
ftr-393	797	7	-	-	SYM
ftr-393	797	8	19	19	NUM
ftr-393	797	9	i.r.b	i.r.b	NOUN
ftr-393	797	10	.	.	PUNCT
ftr-393	798	1	879	879	NUM
ftr-393	798	2	(	(	PUNCT
ftr-393	798	3	5/8/06	5/8/06	NUM
ftr-393	798	4	)	)	PUNCT
ftr-393	798	5	.	.	PUNCT
ftr-393	799	1	the	the	DET
ftr-393	799	2	irs	irs	PROPN
ftr-393	799	3	announced	announce	VERB
ftr-393	799	4	the	the	DET
ftr-393	799	5	withdrawal	withdrawal	NOUN
ftr-393	799	6	on	on	ADP
ftr-393	799	7	4/19/06	4/19/06	NUM
ftr-393	799	8	of	of	ADP
ftr-393	799	9	the	the	DET
ftr-393	799	10	2002	2002	NUM
ftr-393	799	11	proposed	propose	VERB
ftr-393	799	12	regulations	regulation	NOUN
ftr-393	799	13	on	on	ADP
ftr-393	799	14	the	the	DET
ftr-393	799	15	treatment	treatment	NOUN
ftr-393	799	16	of	of	ADP
ftr-393	799	17	the	the	DET
ftr-393	799	18	basis	basis	NOUN
ftr-393	799	19	of	of	ADP
ftr-393	799	20	stock	stock	NOUN
ftr-393	799	21	redeemed	redeem	VERB
ftr-393	799	22	or	or	CCONJ
ftr-393	799	23	treated	treat	VERB
ftr-393	799	24	as	as	ADP
ftr-393	799	25	redeemed	redeem	VERB
ftr-393	799	26	in	in	ADP
ftr-393	799	27	distributions	distribution	NOUN
ftr-393	799	28	governed	govern	VERB
ftr-393	799	29	by	by	ADP
ftr-393	799	30	§	§	PROPN
ftr-393	799	31	301	301	NUM
ftr-393	799	32	.	.	PUNCT
ftr-393	800	1	c.	c.	NOUN
ftr-393	800	2	liquidations	liquidation	NOUN
ftr-393	800	3	there	there	PRON
ftr-393	800	4	were	be	VERB
ftr-393	800	5	no	no	DET
ftr-393	800	6	significant	significant	ADJ
ftr-393	800	7	developments	development	NOUN
ftr-393	800	8	regarding	regard	VERB
ftr-393	800	9	this	this	DET
ftr-393	800	10	topic	topic	NOUN
ftr-393	800	11	during	during	ADP
ftr-393	800	12	2006	2006	NUM
ftr-393	800	13	.	.	PUNCT
ftr-393	801	1	d.	d.	PROPN
ftr-393	801	2	s	s	PROPN
ftr-393	801	3	corporations	corporation	NOUN
ftr-393	801	4	1	1	NUM
ftr-393	801	5	.	.	PUNCT
ftr-393	801	6	pension	pension	NOUN
ftr-393	801	7	protection	protection	PROPN
ftr-393	801	8	act	act	PROPN
ftr-393	801	9	,	,	PUNCT
ftr-393	801	10	§	§	PROPN
ftr-393	801	11	1203	1203	NUM
ftr-393	801	12	,	,	PUNCT
ftr-393	801	13	amends	amend	VERB
ftr-393	801	14	code	code	VERB
ftr-393	801	15	§	§	PROPN
ftr-393	801	16	1367(a)(2	1367(a)(2	NUM
ftr-393	801	17	)	)	PUNCT
ftr-393	801	18	to	to	PART
ftr-393	801	19	provide	provide	VERB
ftr-393	801	20	that	that	PRON
ftr-393	801	21	on	on	ADP
ftr-393	801	22	the	the	DET
ftr-393	801	23	charitable	charitable	ADJ
ftr-393	801	24	contribution	contribution	NOUN
ftr-393	801	25	of	of	ADP
ftr-393	801	26	appreciated	appreciated	ADJ
ftr-393	801	27	property	property	NOUN
ftr-393	801	28	by	by	ADP
ftr-393	801	29	an	an	DET
ftr-393	801	30	s	s	PROPN
ftr-393	801	31	corporation	corporation	NOUN
ftr-393	801	32	,	,	PUNCT
ftr-393	801	33	the	the	DET
ftr-393	801	34	reduction	reduction	NOUN
ftr-393	801	35	in	in	ADP
ftr-393	801	36	shareholder	shareholder	NOUN
ftr-393	801	37	basis	basis	NOUN
ftr-393	801	38	in	in	ADP
ftr-393	801	39	the	the	DET
ftr-393	801	40	s	s	PROPN
ftr-393	801	41	478	478	NUM
ftr-393	801	42	florida	florida	PROPN
ftr-393	801	43	tax	tax	NOUN
ftr-393	801	44	review	review	NOUN
ftr-393	802	1	[	[	X
ftr-393	802	2	vol	vol	NOUN
ftr-393	802	3	.	.	PUNCT
ftr-393	802	4	8	8	NUM
ftr-393	802	5	:	:	PUNCT
ftr-393	802	6	si	si	PROPN
ftr-393	802	7	corporation	corporation	NOUN
ftr-393	802	8	stock	stock	NOUN
ftr-393	802	9	is	be	AUX
ftr-393	802	10	limited	limit	VERB
ftr-393	802	11	to	to	ADP
ftr-393	802	12	the	the	DET
ftr-393	802	13	shareholder	shareholder	NOUN
ftr-393	802	14	’s	’s	PART
ftr-393	802	15	pro	pro	ADJ
ftr-393	802	16	rata	rata	ADJ
ftr-393	802	17	share	share	NOUN
ftr-393	802	18	of	of	ADP
ftr-393	802	19	the	the	DET
ftr-393	802	20	basis	basis	NOUN
ftr-393	802	21	of	of	ADP
ftr-393	802	22	the	the	DET
ftr-393	802	23	contributed	contribute	VERB
ftr-393	802	24	property	property	NOUN
ftr-393	802	25	.	.	PUNCT
ftr-393	803	1	2	2	X
ftr-393	803	2	.	.	X
ftr-393	803	3	garwood	garwood	PROPN
ftr-393	803	4	irrigation	irrigation	PROPN
ftr-393	803	5	co.	co.	PROPN
ftr-393	803	6	v.	v.	PROPN
ftr-393	803	7	commissioner	commissioner	PROPN
ftr-393	803	8	,	,	PUNCT
ftr-393	803	9	126	126	NUM
ftr-393	803	10	t.c	t.c	PROPN
ftr-393	803	11	.	.	PROPN
ftr-393	803	12	223	223	NUM
ftr-393	803	13	(	(	PUNCT
ftr-393	803	14	5/1/06	5/1/06	NUM
ftr-393	803	15	)	)	PUNCT
ftr-393	803	16	.	.	PUNCT
ftr-393	804	1	an	an	DET
ftr-393	804	2	s	s	NOUN
ftr-393	804	3	corporation	corporation	NOUN
ftr-393	804	4	that	that	PRON
ftr-393	804	5	is	be	AUX
ftr-393	804	6	due	due	ADJ
ftr-393	804	7	a	a	DET
ftr-393	804	8	refund	refund	NOUN
ftr-393	804	9	in	in	ADP
ftr-393	804	10	excess	excess	NOUN
ftr-393	804	11	of	of	ADP
ftr-393	804	12	$	$	SYM
ftr-393	804	13	10,000	10,000	NUM
ftr-393	804	14	with	with	ADP
ftr-393	804	15	respect	respect	NOUN
ftr-393	804	16	to	to	ADP
ftr-393	804	17	a	a	DET
ftr-393	804	18	§	§	PROPN
ftr-393	804	19	1374	1374	NUM
ftr-393	804	20	built	build	VERB
ftr-393	804	21	-	-	PUNCT
ftr-393	804	22	in	in	ADP
ftr-393	804	23	gains	gain	NOUN
ftr-393	804	24	tax	tax	NOUN
ftr-393	804	25	is	be	AUX
ftr-393	804	26	entitled	entitle	VERB
ftr-393	804	27	to	to	ADP
ftr-393	804	28	interest	interest	NOUN
ftr-393	804	29	at	at	ADP
ftr-393	804	30	two	two	NUM
ftr-393	804	31	percentage	percentage	NOUN
ftr-393	804	32	points	point	NOUN
ftr-393	804	33	above	above	ADP
ftr-393	804	34	the	the	DET
ftr-393	804	35	federal	federal	ADJ
ftr-393	804	36	short	short	ADJ
ftr-393	804	37	-	-	PUNCT
ftr-393	804	38	term	term	NOUN
ftr-393	804	39	rate	rate	NOUN
ftr-393	804	40	.	.	PUNCT
ftr-393	805	1	interest	interest	NOUN
ftr-393	805	2	is	be	AUX
ftr-393	805	3	not	not	PART
ftr-393	805	4	limited	limit	VERB
ftr-393	805	5	to	to	ADP
ftr-393	805	6	the	the	DET
ftr-393	805	7	lower	low	ADJ
ftr-393	805	8	corporate	corporate	ADJ
ftr-393	805	9	rate	rate	NOUN
ftr-393	805	10	of	of	ADP
ftr-393	805	11	one	one	NUM
ftr-393	805	12	-	-	PUNCT
ftr-393	805	13	half	half	NOUN
ftr-393	805	14	percent	percent	NOUN
ftr-393	805	15	above	above	ADP
ftr-393	805	16	the	the	DET
ftr-393	805	17	afr	afr	NOUN
ftr-393	805	18	because	because	SCONJ
ftr-393	805	19	§	§	PROPN
ftr-393	805	20	6621	6621	NUM
ftr-393	805	21	applies	apply	VERB
ftr-393	805	22	only	only	ADV
ftr-393	805	23	to	to	ADP
ftr-393	805	24	c	c	NOUN
ftr-393	805	25	corporations	corporation	NOUN
ftr-393	805	26	,	,	PUNCT
ftr-393	805	27	not	not	PART
ftr-393	805	28	to	to	AUX
ftr-393	805	29	s	s	VERB
ftr-393	805	30	corporations	corporation	NOUN
ftr-393	805	31	.	.	PUNCT
ftr-393	806	1	however	however	ADV
ftr-393	806	2	,	,	PUNCT
ftr-393	806	3	because	because	SCONJ
ftr-393	806	4	taxpayer	taxpayer	NOUN
ftr-393	806	5	was	be	AUX
ftr-393	806	6	a	a	DET
ftr-393	806	7	corporation	corporation	NOUN
ftr-393	806	8	,	,	PUNCT
ftr-393	806	9	the	the	DET
ftr-393	806	10	noncorporate	noncorporate	ADJ
ftr-393	806	11	rate	rate	NOUN
ftr-393	806	12	of	of	ADP
ftr-393	806	13	three	three	NUM
ftr-393	806	14	percent	percent	NOUN
ftr-393	806	15	above	above	ADP
ftr-393	806	16	the	the	DET
ftr-393	806	17	afr	afr	NOUN
ftr-393	806	18	did	do	AUX
ftr-393	806	19	not	not	PART
ftr-393	806	20	apply	apply	VERB
ftr-393	806	21	–	–	PUNCT
ftr-393	806	22	even	even	ADV
ftr-393	806	23	though	though	SCONJ
ftr-393	806	24	taxpayer	taxpayer	NOUN
ftr-393	806	25	was	be	AUX
ftr-393	806	26	an	an	DET
ftr-393	806	27	s	s	NOUN
ftr-393	806	28	corporation	corporation	NOUN
ftr-393	806	29	.	.	PUNCT
ftr-393	807	1	3	3	X
ftr-393	807	2	.	.	X
ftr-393	807	3	t.d	t.d	X
ftr-393	807	4	.	.	PROPN
ftr-393	807	5	9302	9302	NUM
ftr-393	807	6	,	,	PUNCT
ftr-393	807	7	prohibited	prohibit	VERB
ftr-393	807	8	allocations	allocation	NOUN
ftr-393	807	9	of	of	ADP
ftr-393	807	10	securities	security	NOUN
ftr-393	807	11	in	in	ADP
ftr-393	807	12	an	an	DET
ftr-393	807	13	s	s	NOUN
ftr-393	807	14	corporation	corporation	NOUN
ftr-393	807	15	,	,	PUNCT
ftr-393	807	16	71	71	NUM
ftr-393	807	17	f.r	f.r	NOUN
ftr-393	807	18	.	.	NOUN
ftr-393	807	19	76134	76134	NUM
ftr-393	807	20	(	(	PUNCT
ftr-393	807	21	12/20/06	12/20/06	NUM
ftr-393	807	22	)	)	PUNCT
ftr-393	807	23	.	.	PUNCT
ftr-393	808	1	these	these	DET
ftr-393	808	2	final	final	ADJ
ftr-393	808	3	regulations	regulation	NOUN
ftr-393	808	4	provide	provide	VERB
ftr-393	808	5	guidance	guidance	NOUN
ftr-393	808	6	concerning	concern	VERB
ftr-393	808	7	requirements	requirement	NOUN
ftr-393	808	8	under	under	ADP
ftr-393	808	9	§	§	PROPN
ftr-393	808	10	409(p	409(p	PROPN
ftr-393	808	11	)	)	PUNCT
ftr-393	808	12	for	for	ADP
ftr-393	808	13	esops	esop	NOUN
ftr-393	808	14	holding	hold	VERB
ftr-393	808	15	stock	stock	NOUN
ftr-393	808	16	of	of	ADP
ftr-393	808	17	s	s	NOUN
ftr-393	808	18	corporations	corporation	NOUN
ftr-393	808	19	.	.	PUNCT
ftr-393	809	1	they	they	PRON
ftr-393	809	2	provide	provide	VERB
ftr-393	809	3	that	that	SCONJ
ftr-393	809	4	if	if	SCONJ
ftr-393	809	5	there	there	PRON
ftr-393	809	6	is	be	VERB
ftr-393	809	7	a	a	DET
ftr-393	809	8	prohibited	prohibit	VERB
ftr-393	809	9	allocation	allocation	NOUN
ftr-393	809	10	during	during	ADP
ftr-393	809	11	a	a	DET
ftr-393	809	12	nonallocation	nonallocation	NOUN
ftr-393	809	13	year	year	NOUN
ftr-393	809	14	,	,	PUNCT
ftr-393	809	15	the	the	DET
ftr-393	809	16	esop	esop	PROPN
ftr-393	809	17	fails	fail	VERB
ftr-393	809	18	to	to	PART
ftr-393	809	19	satisfy	satisfy	VERB
ftr-393	809	20	the	the	DET
ftr-393	809	21	§	§	PROPN
ftr-393	809	22	4975(e)(7	4975(e)(7	PROPN
ftr-393	809	23	)	)	PUNCT
ftr-393	809	24	requirement	requirement	NOUN
ftr-393	809	25	and	and	CCONJ
ftr-393	809	26	is	be	AUX
ftr-393	809	27	no	no	ADV
ftr-393	809	28	longer	long	ADV
ftr-393	809	29	an	an	DET
ftr-393	809	30	esop	esop	NOUN
ftr-393	809	31	;	;	PUNCT
ftr-393	809	32	as	as	ADP
ftr-393	809	33	a	a	DET
ftr-393	809	34	result	result	NOUN
ftr-393	809	35	of	of	ADP
ftr-393	809	36	this	this	PRON
ftr-393	809	37	,	,	PUNCT
ftr-393	809	38	the	the	DET
ftr-393	809	39	plan	plan	NOUN
ftr-393	809	40	also	also	ADV
ftr-393	809	41	would	would	AUX
ftr-393	809	42	fail	fail	VERB
ftr-393	809	43	to	to	PART
ftr-393	809	44	satisfy	satisfy	VERB
ftr-393	809	45	the	the	DET
ftr-393	809	46	§	§	PROPN
ftr-393	809	47	401(a	401(a	PROPN
ftr-393	809	48	)	)	PUNCT
ftr-393	809	49	qualification	qualification	NOUN
ftr-393	809	50	rules	rule	NOUN
ftr-393	809	51	and	and	CCONJ
ftr-393	809	52	the	the	DET
ftr-393	809	53	s	s	PROPN
ftr-393	809	54	corporation	corporation	NOUN
ftr-393	809	55	would	would	AUX
ftr-393	809	56	face	face	VERB
ftr-393	809	57	a	a	DET
ftr-393	809	58	§	§	PROPN
ftr-393	809	59	4979a	4979a	NUM
ftr-393	809	60	excise	excise	NOUN
ftr-393	809	61	tax	tax	NOUN
ftr-393	809	62	.	.	PUNCT
ftr-393	810	1	e.	e.	PROPN
ftr-393	810	2	reorganizations	reorganization	NOUN
ftr-393	810	3	1	1	NUM
ftr-393	810	4	.	.	PUNCT
ftr-393	811	1	t.d	t.d	X
ftr-393	811	2	.	.	PROPN
ftr-393	811	3	9242	9242	NUM
ftr-393	811	4	,	,	PUNCT
ftr-393	811	5	statutory	statutory	ADJ
ftr-393	811	6	mergers	merger	NOUN
ftr-393	811	7	and	and	CCONJ
ftr-393	811	8	consolidations	consolidation	NOUN
ftr-393	811	9	,	,	PUNCT
ftr-393	811	10	71	71	NUM
ftr-393	811	11	f.r	f.r	NOUN
ftr-393	811	12	.	.	PROPN
ftr-393	811	13	4259	4259	NUM
ftr-393	811	14	(	(	PUNCT
ftr-393	811	15	1/26/06	1/26/06	NUM
ftr-393	811	16	)	)	PUNCT
ftr-393	811	17	.	.	PUNCT
ftr-393	812	1	these	these	DET
ftr-393	812	2	final	final	ADJ
ftr-393	812	3	regulations	regulation	NOUN
ftr-393	812	4	adopt	adopt	VERB
ftr-393	812	5	proposed	propose	VERB
ftr-393	812	6	regulations	regulation	NOUN
ftr-393	812	7	(	(	PUNCT
ftr-393	812	8	reg-117969	reg-117969	NOUN
ftr-393	812	9	-	-	PUNCT
ftr-393	812	10	00	00	NUM
ftr-393	812	11	)	)	PUNCT
ftr-393	812	12	issued	issue	VERB
ftr-393	812	13	in	in	ADP
ftr-393	812	14	2005	2005	NUM
ftr-393	812	15	based	base	VERB
ftr-393	812	16	upon	upon	SCONJ
ftr-393	812	17	temporary	temporary	ADJ
ftr-393	812	18	regulations	regulation	NOUN
ftr-393	812	19	(	(	PUNCT
ftr-393	812	20	t.d	t.d	PROPN
ftr-393	812	21	.	.	NOUN
ftr-393	812	22	9038	9038	NUM
ftr-393	812	23	)	)	PUNCT
ftr-393	812	24	issued	issue	VERB
ftr-393	812	25	in	in	ADP
ftr-393	812	26	2003	2003	NUM
ftr-393	812	27	.	.	PUNCT
ftr-393	813	1	the	the	DET
ftr-393	813	2	final	final	ADJ
ftr-393	813	3	regulations	regulation	NOUN
ftr-393	813	4	replace	replace	VERB
ftr-393	813	5	the	the	DET
ftr-393	813	6	requirement	requirement	NOUN
ftr-393	813	7	in	in	ADP
ftr-393	813	8	reg	reg	NOUN
ftr-393	813	9	.	.	PUNCT
ftr-393	814	1	§	§	PROPN
ftr-393	814	2	1.368	1.368	NUM
ftr-393	814	3	-	-	PUNCT
ftr-393	814	4	2(b)(1	2(b)(1	NUM
ftr-393	814	5	)	)	PUNCT
ftr-393	814	6	that	that	SCONJ
ftr-393	814	7	a	a	DET
ftr-393	814	8	merger	merger	NOUN
ftr-393	814	9	or	or	CCONJ
ftr-393	814	10	consolidation	consolidation	NOUN
ftr-393	814	11	under	under	ADP
ftr-393	814	12	§	§	PROPN
ftr-393	814	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-393	814	14	)	)	PUNCT
ftr-393	814	15	be	be	AUX
ftr-393	814	16	effected	effect	VERB
ftr-393	814	17	under	under	ADP
ftr-393	814	18	the	the	DET
ftr-393	814	19	laws	law	NOUN
ftr-393	814	20	of	of	ADP
ftr-393	814	21	a	a	DET
ftr-393	814	22	state	state	NOUN
ftr-393	814	23	,	,	PUNCT
ftr-393	814	24	etc	etc	X
ftr-393	814	25	.	.	X
ftr-393	814	26	with	with	ADP
ftr-393	814	27	more	more	ADV
ftr-393	814	28	general	general	ADJ
ftr-393	814	29	language	language	NOUN
ftr-393	814	30	that	that	PRON
ftr-393	814	31	qualifies	qualify	VERB
ftr-393	814	32	transactions	transaction	NOUN
ftr-393	814	33	“	"	PUNCT
ftr-393	814	34	effected	effect	VERB
ftr-393	814	35	pursuant	pursuant	ADV
ftr-393	814	36	to	to	ADP
ftr-393	814	37	the	the	DET
ftr-393	814	38	statute	statute	NOUN
ftr-393	814	39	or	or	CCONJ
ftr-393	814	40	statutes	statute	NOUN
ftr-393	814	41	necessary	necessary	ADJ
ftr-393	814	42	to	to	PART
ftr-393	814	43	effect	effect	VERB
ftr-393	814	44	the	the	DET
ftr-393	814	45	merger	merger	NOUN
ftr-393	814	46	or	or	CCONJ
ftr-393	814	47	consolidation	consolidation	NOUN
ftr-393	814	48	.	.	PUNCT
ftr-393	814	49	”	"	PUNCT
ftr-393	815	1	mergers	merger	NOUN
ftr-393	815	2	involving	involve	VERB
ftr-393	815	3	disregarded	disregarded	ADJ
ftr-393	815	4	entities	entity	NOUN
ftr-393	815	5	qualify	qualify	VERB
ftr-393	815	6	if	if	SCONJ
ftr-393	815	7	all	all	DET
ftr-393	815	8	the	the	DET
ftr-393	815	9	assets	asset	NOUN
ftr-393	815	10	and	and	CCONJ
ftr-393	815	11	liabilities	liability	NOUN
ftr-393	815	12	of	of	ADP
ftr-393	815	13	the	the	DET
ftr-393	815	14	target	target	NOUN
ftr-393	815	15	are	be	AUX
ftr-393	815	16	transferred	transfer	VERB
ftr-393	815	17	to	to	ADP
ftr-393	815	18	the	the	DET
ftr-393	815	19	acquirer	acquirer	NOUN
ftr-393	815	20	and	and	CCONJ
ftr-393	815	21	the	the	DET
ftr-393	815	22	target	target	NOUN
ftr-393	815	23	ceases	cease	VERB
ftr-393	815	24	to	to	PART
ftr-393	815	25	exist	exist	VERB
ftr-393	815	26	.	.	PUNCT
ftr-393	816	1	2	2	X
ftr-393	816	2	.	.	X
ftr-393	816	3	all	all	DET
ftr-393	816	4	cash	cash	NOUN
ftr-393	816	5	(	(	PUNCT
ftr-393	816	6	d	d	NOUN
ftr-393	816	7	)	)	PUNCT
ftr-393	816	8	reorgs	reorg	NOUN
ftr-393	816	9	are	be	AUX
ftr-393	816	10	now	now	ADV
ftr-393	816	11	in	in	ADP
ftr-393	816	12	the	the	DET
ftr-393	816	13	regs	reg	NOUN
ftr-393	816	14	.	.	PUNCT
ftr-393	817	1	t.d	t.d	PROPN
ftr-393	817	2	.	.	PROPN
ftr-393	817	3	9303	9303	NUM
ftr-393	817	4	,	,	PUNCT
ftr-393	817	5	71	71	NUM
ftr-393	817	6	f.r	f.r	NOUN
ftr-393	817	7	.	.	NOUN
ftr-393	817	8	75879	75879	NUM
ftr-393	817	9	(	(	PUNCT
ftr-393	817	10	12/19/2006	12/19/2006	NUM
ftr-393	817	11	)	)	PUNCT
ftr-393	817	12	.	.	PUNCT
ftr-393	818	1	temp	temp	NOUN
ftr-393	818	2	.	.	PUNCT
ftr-393	819	1	reg	reg	PROPN
ftr-393	819	2	.	.	PUNCT
ftr-393	820	1	§	§	PROPN
ftr-393	820	2	1.368	1.368	NUM
ftr-393	820	3	-	-	SYM
ftr-393	820	4	2	2	NUM
ftr-393	820	5	t	t	NOUN
ftr-393	820	6	provides	provide	VERB
ftr-393	820	7	that	that	SCONJ
ftr-393	820	8	the	the	DET
ftr-393	820	9	distribution	distribution	NOUN
ftr-393	820	10	requirement	requirement	NOUN
ftr-393	820	11	under	under	ADP
ftr-393	820	12	§	§	PROPN
ftr-393	820	13	§	§	PROPN
ftr-393	820	14	368(a)(1)(d	368(a)(1)(d	NUM
ftr-393	820	15	)	)	PUNCT
ftr-393	820	16	and	and	CCONJ
ftr-393	820	17	354(b)(1)(b	354(b)(1)(b	NUM
ftr-393	820	18	)	)	PUNCT
ftr-393	820	19	is	be	AUX
ftr-393	820	20	deemed	deem	VERB
ftr-393	820	21	to	to	PART
ftr-393	820	22	have	have	AUX
ftr-393	820	23	been	be	AUX
ftr-393	820	24	satisfied	satisfied	ADJ
ftr-393	820	25	despite	despite	SCONJ
ftr-393	820	26	the	the	DET
ftr-393	820	27	fact	fact	NOUN
ftr-393	820	28	that	that	SCONJ
ftr-393	820	29	no	no	DET
ftr-393	820	30	stock	stock	NOUN
ftr-393	820	31	and/or	and/or	CCONJ
ftr-393	820	32	securities	security	NOUN
ftr-393	820	33	are	be	AUX
ftr-393	820	34	actually	actually	ADV
ftr-393	820	35	issued	issue	VERB
ftr-393	820	36	in	in	ADP
ftr-393	820	37	a	a	DET
ftr-393	820	38	transaction	transaction	NOUN
ftr-393	820	39	otherwise	otherwise	ADV
ftr-393	820	40	described	describe	VERB
ftr-393	820	41	in	in	ADP
ftr-393	820	42	section	section	NOUN
ftr-393	820	43	368(a)(1)(d	368(a)(1)(d	NUM
ftr-393	820	44	)	)	PUNCT
ftr-393	820	45	if	if	SCONJ
ftr-393	820	46	the	the	DET
ftr-393	820	47	same	same	ADJ
ftr-393	820	48	person	person	NOUN
ftr-393	820	49	or	or	CCONJ
ftr-393	820	50	persons	person	NOUN
ftr-393	820	51	own	own	ADJ
ftr-393	820	52	,	,	PUNCT
ftr-393	820	53	directly	directly	ADV
ftr-393	820	54	or	or	CCONJ
ftr-393	820	55	indirectly	indirectly	ADV
ftr-393	820	56	,	,	PUNCT
ftr-393	820	57	own	own	VERB
ftr-393	820	58	all	all	PRON
ftr-393	820	59	of	of	ADP
ftr-393	820	60	the	the	DET
ftr-393	820	61	stock	stock	NOUN
ftr-393	820	62	of	of	ADP
ftr-393	820	63	the	the	DET
ftr-393	820	64	transferor	transferor	NOUN
ftr-393	820	65	and	and	CCONJ
ftr-393	820	66	transferee	transferee	PROPN
ftr-393	820	67	corporations	corporation	NOUN
ftr-393	820	68	in	in	ADP
ftr-393	820	69	identical	identical	ADJ
ftr-393	820	70	proportions	proportion	NOUN
ftr-393	820	71	.	.	PUNCT
ftr-393	821	1	to	to	ADP
ftr-393	821	2	a	a	DET
ftr-393	821	3	limited	limited	ADJ
ftr-393	821	4	extent	extent	NOUN
ftr-393	821	5	,	,	PUNCT
ftr-393	821	6	the	the	DET
ftr-393	821	7	attribution	attribution	NOUN
ftr-393	821	8	rules	rule	VERB
ftr-393	821	9	in	in	ADP
ftr-393	821	10	§	§	PROPN
ftr-393	821	11	318	318	NUM
ftr-393	821	12	are	be	AUX
ftr-393	821	13	invoked	invoke	VERB
ftr-393	821	14	to	to	PART
ftr-393	821	15	determine	determine	VERB
ftr-393	821	16	whether	whether	SCONJ
ftr-393	821	17	the	the	DET
ftr-393	821	18	same	same	ADJ
ftr-393	821	19	person	person	NOUN
ftr-393	821	20	or	or	CCONJ
ftr-393	821	21	persons	person	NOUN
ftr-393	821	22	own	own	ADJ
ftr-393	821	23	,	,	PUNCT
ftr-393	821	24	directly	directly	ADV
ftr-393	821	25	or	or	CCONJ
ftr-393	821	26	indirectly	indirectly	ADV
ftr-393	821	27	,	,	PUNCT
ftr-393	821	28	own	own	VERB
ftr-393	821	29	all	all	PRON
ftr-393	821	30	of	of	ADP
ftr-393	821	31	the	the	DET
ftr-393	821	32	stock	stock	NOUN
ftr-393	821	33	of	of	ADP
ftr-393	821	34	the	the	DET
ftr-393	821	35	transferor	transferor	NOUN
ftr-393	821	36	and	and	CCONJ
ftr-393	821	37	transferee	transferee	NOUN
ftr-393	821	38	.	.	PUNCT
ftr-393	822	1	an	an	DET
ftr-393	822	2	individual	individual	NOUN
ftr-393	822	3	and	and	CCONJ
ftr-393	822	4	all	all	DET
ftr-393	822	5	members	member	NOUN
ftr-393	822	6	of	of	ADP
ftr-393	822	7	2007	2007	NUM
ftr-393	822	8	]	]	PUNCT
ftr-393	822	9	recent	recent	ADJ
ftr-393	822	10	developments	development	NOUN
ftr-393	822	11	in	in	ADP
ftr-393	822	12	federal	federal	ADJ
ftr-393	822	13	income	income	NOUN
ftr-393	822	14	taxation	taxation	NOUN
ftr-393	822	15	479	479	NUM
ftr-393	822	16	his	his	PRON
ftr-393	822	17	family	family	NOUN
ftr-393	822	18	that	that	PRON
ftr-393	822	19	have	have	VERB
ftr-393	822	20	a	a	DET
ftr-393	822	21	relationship	relationship	NOUN
ftr-393	822	22	described	describe	VERB
ftr-393	822	23	in	in	ADP
ftr-393	822	24	§	§	PROPN
ftr-393	822	25	318(a)(1	318(a)(1	NUM
ftr-393	822	26	)	)	PUNCT
ftr-393	822	27	are	be	AUX
ftr-393	822	28	treated	treat	VERB
ftr-393	822	29	as	as	ADP
ftr-393	822	30	one	one	NUM
ftr-393	822	31	individual	individual	NOUN
ftr-393	822	32	;	;	PUNCT
ftr-393	822	33	and	and	CCONJ
ftr-393	822	34	stock	stock	NOUN
ftr-393	822	35	owned	own	VERB
ftr-393	822	36	by	by	ADP
ftr-393	822	37	a	a	DET
ftr-393	822	38	corporation	corporation	NOUN
ftr-393	822	39	is	be	AUX
ftr-393	822	40	attributed	attribute	VERB
ftr-393	822	41	proportionally	proportionally	ADV
ftr-393	822	42	to	to	ADP
ftr-393	822	43	the	the	DET
ftr-393	822	44	corporation	corporation	NOUN
ftr-393	822	45	’s	’s	PART
ftr-393	822	46	shareholder	shareholder	NOUN
ftr-393	822	47	without	without	ADP
ftr-393	822	48	regard	regard	NOUN
ftr-393	822	49	to	to	ADP
ftr-393	822	50	the	the	DET
ftr-393	822	51	50	50	NUM
ftr-393	822	52	percent	percent	NOUN
ftr-393	822	53	limitation	limitation	NOUN
ftr-393	822	54	in	in	ADP
ftr-393	822	55	§	§	PROPN
ftr-393	822	56	318(a)(2)(c	318(a)(2)(c	PROPN
ftr-393	822	57	)	)	PUNCT
ftr-393	822	58	.	.	PUNCT
ftr-393	823	1	•	•	NUM
ftr-393	823	2	ownership	ownership	NOUN
ftr-393	823	3	in	in	ADP
ftr-393	823	4	absolutely	absolutely	ADV
ftr-393	823	5	identical	identical	ADJ
ftr-393	823	6	proportions	proportion	NOUN
ftr-393	823	7	is	be	AUX
ftr-393	823	8	not	not	PART
ftr-393	823	9	required	require	VERB
ftr-393	823	10	.	.	PUNCT
ftr-393	824	1	a	a	DET
ftr-393	824	2	de	de	X
ftr-393	824	3	minimis	minimis	NOUN
ftr-393	824	4	variation	variation	NOUN
ftr-393	824	5	in	in	ADP
ftr-393	824	6	shareholder	shareholder	NOUN
ftr-393	824	7	identity	identity	NOUN
ftr-393	824	8	or	or	CCONJ
ftr-393	824	9	proportionality	proportionality	NOUN
ftr-393	824	10	of	of	ADP
ftr-393	824	11	ownership	ownership	NOUN
ftr-393	824	12	in	in	ADP
ftr-393	824	13	the	the	DET
ftr-393	824	14	transferor	transferor	NOUN
ftr-393	824	15	and	and	CCONJ
ftr-393	824	16	transferee	transferee	PROPN
ftr-393	824	17	corporations	corporation	NOUN
ftr-393	824	18	is	be	AUX
ftr-393	824	19	disregarded	disregarded	ADJ
ftr-393	824	20	.	.	PUNCT
ftr-393	825	1	the	the	DET
ftr-393	825	2	regulations	regulation	NOUN
ftr-393	825	3	give	give	VERB
ftr-393	825	4	as	as	ADP
ftr-393	825	5	an	an	DET
ftr-393	825	6	example	example	NOUN
ftr-393	825	7	of	of	ADP
ftr-393	825	8	a	a	DET
ftr-393	825	9	de	de	X
ftr-393	825	10	minimis	minimis	NOUN
ftr-393	825	11	variation	variation	NOUN
ftr-393	825	12	a	a	DET
ftr-393	825	13	situation	situation	NOUN
ftr-393	825	14	in	in	ADP
ftr-393	825	15	which	which	PRON
ftr-393	825	16	a	a	DET
ftr-393	825	17	,	,	PUNCT
ftr-393	825	18	b	b	NOUN
ftr-393	825	19	,	,	PUNCT
ftr-393	825	20	and	and	CCONJ
ftr-393	825	21	c	c	X
ftr-393	825	22	each	each	DET
ftr-393	825	23	own	own	ADJ
ftr-393	825	24	,	,	PUNCT
ftr-393	825	25	respectively	respectively	ADV
ftr-393	825	26	,	,	PUNCT
ftr-393	825	27	34	34	NUM
ftr-393	825	28	%	%	NOUN
ftr-393	825	29	,	,	PUNCT
ftr-393	825	30	33	33	NUM
ftr-393	825	31	%	%	NOUN
ftr-393	825	32	,	,	PUNCT
ftr-393	825	33	and	and	CCONJ
ftr-393	825	34	33	33	NUM
ftr-393	825	35	%	%	NOUN
ftr-393	825	36	of	of	ADP
ftr-393	825	37	the	the	DET
ftr-393	825	38	transferor	transferor	NOUN
ftr-393	825	39	’s	’s	PART
ftr-393	825	40	stock	stock	NOUN
ftr-393	825	41	and	and	CCONJ
ftr-393	825	42	a	a	DET
ftr-393	825	43	,	,	PUNCT
ftr-393	825	44	b	b	NOUN
ftr-393	825	45	,	,	PUNCT
ftr-393	825	46	c	c	NOUN
ftr-393	825	47	,	,	PUNCT
ftr-393	825	48	and	and	CCONJ
ftr-393	825	49	d	d	NOUN
ftr-393	825	50	each	each	DET
ftr-393	825	51	own	own	ADJ
ftr-393	825	52	,	,	PUNCT
ftr-393	825	53	respectively	respectively	ADV
ftr-393	825	54	,	,	PUNCT
ftr-393	825	55	33	33	NUM
ftr-393	825	56	%	%	NOUN
ftr-393	825	57	,	,	PUNCT
ftr-393	825	58	33	33	NUM
ftr-393	825	59	%	%	NOUN
ftr-393	825	60	,	,	PUNCT
ftr-393	825	61	33	33	NUM
ftr-393	825	62	%	%	NOUN
ftr-393	825	63	and	and	CCONJ
ftr-393	825	64	1	1	NUM
ftr-393	825	65	%	%	NOUN
ftr-393	825	66	of	of	ADP
ftr-393	825	67	the	the	DET
ftr-393	825	68	transferee	transferee	NOUN
ftr-393	825	69	’s	’s	PART
ftr-393	825	70	stock	stock	NOUN
ftr-393	825	71	.	.	PUNCT
ftr-393	826	1	stock	stock	NOUN
ftr-393	826	2	described	describe	VERB
ftr-393	826	3	in	in	ADP
ftr-393	826	4	§	§	PROPN
ftr-393	826	5	1504(a)(4	1504(a)(4	NUM
ftr-393	826	6	)	)	PUNCT
ftr-393	826	7	—	—	PUNCT
ftr-393	826	8	nonvoting	nonvote	VERB
ftr-393	826	9	limited	limit	VERB
ftr-393	826	10	preferred	preferred	ADJ
ftr-393	826	11	stock	stock	NOUN
ftr-393	826	12	(	(	PUNCT
ftr-393	826	13	that	that	PRON
ftr-393	826	14	is	be	AUX
ftr-393	826	15	not	not	PART
ftr-393	826	16	convertible	convertible	ADJ
ftr-393	826	17	)	)	PUNCT
ftr-393	826	18	—	—	PUNCT
ftr-393	826	19	is	be	AUX
ftr-393	826	20	disregarded	disregard	VERB
ftr-393	826	21	for	for	ADP
ftr-393	826	22	purposes	purpose	NOUN
ftr-393	826	23	of	of	ADP
ftr-393	826	24	determining	determine	VERB
ftr-393	826	25	whether	whether	SCONJ
ftr-393	826	26	the	the	DET
ftr-393	826	27	same	same	ADJ
ftr-393	826	28	person	person	NOUN
ftr-393	826	29	or	or	CCONJ
ftr-393	826	30	persons	person	NOUN
ftr-393	826	31	own	own	VERB
ftr-393	826	32	all	all	PRON
ftr-393	826	33	of	of	ADP
ftr-393	826	34	the	the	DET
ftr-393	826	35	stock	stock	NOUN
ftr-393	826	36	of	of	ADP
ftr-393	826	37	the	the	DET
ftr-393	826	38	transferor	transferor	NOUN
ftr-393	826	39	and	and	CCONJ
ftr-393	826	40	transferee	transferee	PROPN
ftr-393	826	41	corporations	corporation	NOUN
ftr-393	826	42	in	in	ADP
ftr-393	826	43	identical	identical	ADJ
ftr-393	826	44	proportions	proportion	NOUN
ftr-393	826	45	.	.	PUNCT
ftr-393	827	1	•	•	NUM
ftr-393	827	2	when	when	SCONJ
ftr-393	827	3	a	a	DET
ftr-393	827	4	transaction	transaction	NOUN
ftr-393	827	5	qualifies	qualify	VERB
ftr-393	827	6	as	as	ADP
ftr-393	827	7	a	a	DET
ftr-393	827	8	§	§	PROPN
ftr-393	827	9	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-393	827	10	)	)	PUNCT
ftr-393	827	11	reorganization	reorganization	NOUN
ftr-393	827	12	under	under	ADP
ftr-393	827	13	the	the	DET
ftr-393	827	14	regulations	regulation	NOUN
ftr-393	827	15	,	,	PUNCT
ftr-393	827	16	a	a	DET
ftr-393	827	17	nominal	nominal	ADJ
ftr-393	827	18	share	share	NOUN
ftr-393	827	19	of	of	ADP
ftr-393	827	20	stock	stock	NOUN
ftr-393	827	21	of	of	ADP
ftr-393	827	22	the	the	DET
ftr-393	827	23	transferee	transferee	PROPN
ftr-393	827	24	corporation	corporation	NOUN
ftr-393	827	25	will	will	AUX
ftr-393	827	26	be	be	AUX
ftr-393	827	27	deemed	deem	VERB
ftr-393	827	28	to	to	PART
ftr-393	827	29	have	have	AUX
ftr-393	827	30	been	be	AUX
ftr-393	827	31	issued	issue	VERB
ftr-393	827	32	in	in	ADP
ftr-393	827	33	addition	addition	NOUN
ftr-393	827	34	to	to	ADP
ftr-393	827	35	the	the	DET
ftr-393	827	36	actual	actual	ADJ
ftr-393	827	37	consideration	consideration	NOUN
ftr-393	827	38	.	.	PUNCT
ftr-393	828	1	that	that	DET
ftr-393	828	2	nominal	nominal	ADJ
ftr-393	828	3	share	share	NOUN
ftr-393	828	4	of	of	ADP
ftr-393	828	5	stock	stock	NOUN
ftr-393	828	6	is	be	AUX
ftr-393	828	7	deemed	deem	VERB
ftr-393	828	8	to	to	PART
ftr-393	828	9	have	have	AUX
ftr-393	828	10	been	be	AUX
ftr-393	828	11	distributed	distribute	VERB
ftr-393	828	12	by	by	ADP
ftr-393	828	13	the	the	DET
ftr-393	828	14	transferor	transferor	NOUN
ftr-393	828	15	corporation	corporation	NOUN
ftr-393	828	16	to	to	ADP
ftr-393	828	17	its	its	PRON
ftr-393	828	18	shareholders	shareholder	NOUN
ftr-393	828	19	and	and	CCONJ
ftr-393	828	20	,	,	PUNCT
ftr-393	828	21	in	in	ADP
ftr-393	828	22	appropriate	appropriate	ADJ
ftr-393	828	23	circumstances	circumstance	NOUN
ftr-393	828	24	,	,	PUNCT
ftr-393	828	25	further	far	ADV
ftr-393	828	26	transferred	transfer	VERB
ftr-393	828	27	to	to	ADP
ftr-393	828	28	the	the	DET
ftr-393	828	29	extent	extent	NOUN
ftr-393	828	30	necessary	necessary	ADJ
ftr-393	828	31	to	to	PART
ftr-393	828	32	reflect	reflect	VERB
ftr-393	828	33	the	the	DET
ftr-393	828	34	actual	actual	ADJ
ftr-393	828	35	ownership	ownership	NOUN
ftr-393	828	36	of	of	ADP
ftr-393	828	37	the	the	DET
ftr-393	828	38	transferor	transferor	NOUN
ftr-393	828	39	and	and	CCONJ
ftr-393	828	40	transferee	transferee	PROPN
ftr-393	828	41	corporations	corporation	NOUN
ftr-393	828	42	.	.	PUNCT
ftr-393	829	1	f.	f.	PROPN
ftr-393	829	2	corporate	corporate	ADJ
ftr-393	829	3	divisions	division	NOUN
ftr-393	829	4	1	1	NUM
ftr-393	829	5	.	.	PUNCT
ftr-393	829	6	tipra	tipra	NOUN
ftr-393	829	7	§	§	PROPN
ftr-393	829	8	202	202	NUM
ftr-393	829	9	amended	amend	VERB
ftr-393	829	10	code	code	NOUN
ftr-393	829	11	§	§	PROPN
ftr-393	829	12	355(b	355(b	PROPN
ftr-393	829	13	)	)	PUNCT
ftr-393	829	14	to	to	PART
ftr-393	829	15	simplify	simplify	VERB
ftr-393	829	16	the	the	DET
ftr-393	829	17	active	active	ADJ
ftr-393	829	18	trade	trade	NOUN
ftr-393	829	19	or	or	CCONJ
ftr-393	829	20	business	business	NOUN
ftr-393	829	21	test	test	NOUN
ftr-393	829	22	by	by	ADP
ftr-393	829	23	looking	look	VERB
ftr-393	829	24	at	at	ADP
ftr-393	829	25	all	all	DET
ftr-393	829	26	corporations	corporation	NOUN
ftr-393	829	27	in	in	ADP
ftr-393	829	28	the	the	DET
ftr-393	829	29	distributing	distribute	VERB
ftr-393	829	30	corporation	corporation	NOUN
ftr-393	829	31	’s	’s	PART
ftr-393	829	32	and	and	CCONJ
ftr-393	829	33	the	the	DET
ftr-393	829	34	distributed	distribute	VERB
ftr-393	829	35	subsidiary	subsidiary	NOUN
ftr-393	829	36	’s	’s	PART
ftr-393	829	37	affiliated	affiliate	VERB
ftr-393	829	38	groups	group	NOUN
ftr-393	829	39	to	to	PART
ftr-393	829	40	determine	determine	VERB
ftr-393	829	41	if	if	SCONJ
ftr-393	829	42	the	the	DET
ftr-393	829	43	active	active	ADJ
ftr-393	829	44	trade	trade	NOUN
ftr-393	829	45	or	or	CCONJ
ftr-393	829	46	business	business	NOUN
ftr-393	829	47	test	test	NOUN
ftr-393	829	48	is	be	AUX
ftr-393	829	49	satisfied	satisfied	ADJ
ftr-393	829	50	.	.	PUNCT
ftr-393	830	1	a.	a.	NOUN
ftr-393	830	2	the	the	DET
ftr-393	830	3	tax	tax	NOUN
ftr-393	830	4	relief	relief	NOUN
ftr-393	830	5	and	and	CCONJ
ftr-393	830	6	health	health	NOUN
ftr-393	830	7	care	care	NOUN
ftr-393	830	8	act	act	NOUN
ftr-393	830	9	of	of	ADP
ftr-393	830	10	2006	2006	NUM
ftr-393	830	11	,	,	PUNCT
ftr-393	830	12	§	§	PROPN
ftr-393	830	13	410	410	NUM
ftr-393	830	14	,	,	PUNCT
ftr-393	830	15	made	make	VERB
ftr-393	830	16	the	the	DET
ftr-393	830	17	tipra	tipra	NOUN
ftr-393	830	18	modification	modification	NOUN
ftr-393	830	19	to	to	ADP
ftr-393	830	20	§	§	PROPN
ftr-393	830	21	355(b	355(b	PROPN
ftr-393	830	22	)	)	PUNCT
ftr-393	830	23	permanent	permanent	ADJ
ftr-393	830	24	.	.	PUNCT
ftr-393	831	1	g.	g.	PROPN
ftr-393	831	2	miscellaneous	miscellaneous	ADJ
ftr-393	831	3	corporate	corporate	ADJ
ftr-393	831	4	issues	issue	NOUN
ftr-393	831	5	1	1	NUM
ftr-393	831	6	.	.	PUNCT
ftr-393	831	7	sale	sale	NOUN
ftr-393	831	8	of	of	ADP
ftr-393	831	9	shares	share	NOUN
ftr-393	831	10	by	by	ADP
ftr-393	831	11	a	a	DET
ftr-393	831	12	taxpayer	taxpayer	NOUN
ftr-393	831	13	to	to	ADP
ftr-393	831	14	his	his	PRON
ftr-393	831	15	brother	brother	NOUN
ftr-393	831	16	in	in	ADP
ftr-393	831	17	a	a	DET
ftr-393	831	18	closely	closely	ADV
ftr-393	831	19	held	hold	VERB
ftr-393	831	20	corporation	corporation	NOUN
ftr-393	831	21	claiming	claim	VERB
ftr-393	831	22	a	a	DET
ftr-393	831	23	net	net	ADJ
ftr-393	831	24	operating	operating	NOUN
ftr-393	831	25	loss	loss	NOUN
ftr-393	831	26	deduction	deduction	NOUN
ftr-393	831	27	resulted	result	VERB
ftr-393	831	28	in	in	ADP
ftr-393	831	29	a	a	DET
ftr-393	831	30	§	§	ADJ
ftr-393	831	31	382	382	NUM
ftr-393	831	32	change	change	NOUN
ftr-393	831	33	of	of	ADP
ftr-393	831	34	control	control	NOUN
ftr-393	831	35	that	that	PRON
ftr-393	831	36	triggered	trigger	VERB
ftr-393	831	37	the	the	DET
ftr-393	831	38	limitation	limitation	NOUN
ftr-393	831	39	on	on	ADP
ftr-393	831	40	nol	nol	NOUN
ftr-393	831	41	carryovers	carryover	NOUN
ftr-393	831	42	.	.	PUNCT
ftr-393	832	1	garber	garber	PROPN
ftr-393	832	2	industries	industries	PROPN
ftr-393	832	3	holding	holding	PROPN
ftr-393	832	4	co.	co.	PROPN
ftr-393	832	5	inc	inc	PROPN
ftr-393	832	6	.	.	PROPN
ftr-393	833	1	v.	v.	PROPN
ftr-393	833	2	commissioner	commissioner	PROPN
ftr-393	833	3	,	,	PUNCT
ftr-393	833	4	124	124	NUM
ftr-393	833	5	t.c	t.c	PROPN
ftr-393	833	6	.	.	PROPN
ftr-393	833	7	1	1	NUM
ftr-393	833	8	(	(	PUNCT
ftr-393	833	9	1/25/05	1/25/05	NUM
ftr-393	833	10	)	)	PUNCT
ftr-393	833	11	.	.	PUNCT
ftr-393	834	1	the	the	DET
ftr-393	834	2	tax	tax	NOUN
ftr-393	834	3	court	court	NOUN
ftr-393	834	4	(	(	PUNCT
ftr-393	834	5	judge	judge	PROPN
ftr-393	834	6	halpern	halpern	PROPN
ftr-393	834	7	)	)	PUNCT
ftr-393	834	8	held	hold	VERB
ftr-393	834	9	that	that	SCONJ
ftr-393	834	10	the	the	DET
ftr-393	834	11	family	family	NOUN
ftr-393	834	12	aggregation	aggregation	NOUN
ftr-393	834	13	rule	rule	NOUN
ftr-393	834	14	of	of	ADP
ftr-393	834	15	§	§	PROPN
ftr-393	834	16	382(1)(3)(a)(i	382(1)(3)(a)(i	NUM
ftr-393	834	17	)	)	PUNCT
ftr-393	834	18	applies	apply	VERB
ftr-393	834	19	solely	solely	ADV
ftr-393	834	20	from	from	ADP
ftr-393	834	21	the	the	DET
ftr-393	834	22	perspective	perspective	NOUN
ftr-393	834	23	of	of	ADP
ftr-393	834	24	individuals	individual	NOUN
ftr-393	834	25	who	who	PRON
ftr-393	834	26	are	be	AUX
ftr-393	834	27	shareholders	shareholder	NOUN
ftr-393	834	28	(	(	PUNCT
ftr-393	834	29	as	as	SCONJ
ftr-393	834	30	determined	determine	VERB
ftr-393	834	31	under	under	ADP
ftr-393	834	32	the	the	DET
ftr-393	834	33	attribution	attribution	NOUN
ftr-393	834	34	rules	rule	NOUN
ftr-393	834	35	of	of	ADP
ftr-393	834	36	§	§	PROPN
ftr-393	834	37	382(1)(3)(a	382(1)(3)(a	NUM
ftr-393	834	38	)	)	PUNCT
ftr-393	834	39	)	)	PUNCT
ftr-393	834	40	of	of	ADP
ftr-393	834	41	the	the	DET
ftr-393	834	42	loss	loss	NOUN
ftr-393	834	43	corporation	corporation	NOUN
ftr-393	834	44	.	.	PUNCT
ftr-393	835	1	thus	thus	ADV
ftr-393	835	2	,	,	PUNCT
ftr-393	835	3	the	the	DET
ftr-393	835	4	sale	sale	NOUN
ftr-393	835	5	of	of	ADP
ftr-393	835	6	stock	stock	NOUN
ftr-393	835	7	from	from	ADP
ftr-393	835	8	one	one	NUM
ftr-393	835	9	sibling	sible	VERB
ftr-393	835	10	to	to	ADP
ftr-393	835	11	another	another	PRON
ftr-393	835	12	that	that	PRON
ftr-393	835	13	resulted	result	VERB
ftr-393	835	14	in	in	ADP
ftr-393	835	15	a	a	DET
ftr-393	835	16	more	more	ADJ
ftr-393	835	17	than	than	ADP
ftr-393	835	18	50	50	NUM
ftr-393	835	19	percent	percent	NOUN
ftr-393	835	20	increase	increase	NOUN
ftr-393	835	21	in	in	ADP
ftr-393	835	22	stock	stock	NOUN
ftr-393	835	23	480	480	NUM
ftr-393	835	24	florida	florida	PROPN
ftr-393	835	25	tax	tax	PROPN
ftr-393	835	26	review	review	NOUN
ftr-393	836	1	[	[	X
ftr-393	836	2	vol	vol	NOUN
ftr-393	836	3	.	.	PUNCT
ftr-393	836	4	8	8	NUM
ftr-393	836	5	:	:	PUNCT
ftr-393	836	6	si	si	NOUN
ftr-393	836	7	ownership	ownership	NOUN
ftr-393	836	8	by	by	ADP
ftr-393	836	9	the	the	DET
ftr-393	836	10	purchasing	purchasing	NOUN
ftr-393	836	11	sibling	sibling	NOUN
ftr-393	836	12	triggered	trigger	VERB
ftr-393	836	13	the	the	DET
ftr-393	836	14	application	application	NOUN
ftr-393	836	15	of	of	ADP
ftr-393	836	16	§	§	PROPN
ftr-393	836	17	382	382	NUM
ftr-393	836	18	.	.	PUNCT
ftr-393	837	1	the	the	DET
ftr-393	837	2	fact	fact	NOUN
ftr-393	837	3	that	that	SCONJ
ftr-393	837	4	each	each	DET
ftr-393	837	5	sibling	sible	VERB
ftr-393	837	6	and	and	CCONJ
ftr-393	837	7	either	either	PRON
ftr-393	837	8	of	of	ADP
ftr-393	837	9	their	their	PRON
ftr-393	837	10	parents	parent	NOUN
ftr-393	837	11	would	would	AUX
ftr-393	837	12	be	be	AUX
ftr-393	837	13	viewed	view	VERB
ftr-393	837	14	as	as	ADP
ftr-393	837	15	a	a	DET
ftr-393	837	16	single	single	ADJ
ftr-393	837	17	shareholder	shareholder	NOUN
ftr-393	837	18	did	do	AUX
ftr-393	837	19	not	not	PART
ftr-393	837	20	result	result	VERB
ftr-393	837	21	in	in	ADP
ftr-393	837	22	the	the	DET
ftr-393	837	23	siblings	sibling	NOUN
ftr-393	837	24	being	be	AUX
ftr-393	837	25	treated	treat	VERB
ftr-393	837	26	as	as	ADP
ftr-393	837	27	a	a	DET
ftr-393	837	28	single	single	ADJ
ftr-393	837	29	shareholder	shareholder	NOUN
ftr-393	837	30	where	where	SCONJ
ftr-393	837	31	neither	neither	PRON
ftr-393	837	32	of	of	ADP
ftr-393	837	33	their	their	PRON
ftr-393	837	34	parents	parent	NOUN
ftr-393	837	35	was	be	AUX
ftr-393	837	36	a	a	DET
ftr-393	837	37	shareholder	shareholder	NOUN
ftr-393	837	38	.	.	PUNCT
ftr-393	838	1	the	the	DET
ftr-393	838	2	court	court	NOUN
ftr-393	838	3	recognized	recognize	VERB
ftr-393	838	4	the	the	DET
ftr-393	838	5	possibility	possibility	NOUN
ftr-393	838	6	that	that	SCONJ
ftr-393	838	7	the	the	DET
ftr-393	838	8	rule	rule	NOUN
ftr-393	838	9	it	it	PRON
ftr-393	838	10	announced	announce	VERB
ftr-393	838	11	might	might	AUX
ftr-393	838	12	result	result	VERB
ftr-393	838	13	in	in	ADP
ftr-393	838	14	arbitrary	arbitrary	ADJ
ftr-393	838	15	distinctions	distinction	NOUN
ftr-393	838	16	between	between	ADP
ftr-393	838	17	cases	case	NOUN
ftr-393	838	18	in	in	ADP
ftr-393	838	19	which	which	PRON
ftr-393	838	20	a	a	DET
ftr-393	838	21	parent	parent	NOUN
ftr-393	838	22	of	of	ADP
ftr-393	838	23	the	the	DET
ftr-393	838	24	siblings	sibling	NOUN
ftr-393	838	25	also	also	ADV
ftr-393	838	26	was	be	AUX
ftr-393	838	27	a	a	DET
ftr-393	838	28	shareholder	shareholder	NOUN
ftr-393	838	29	and	and	CCONJ
ftr-393	838	30	cases	case	NOUN
ftr-393	838	31	in	in	ADP
ftr-393	838	32	which	which	PRON
ftr-393	838	33	the	the	DET
ftr-393	838	34	parent	parent	NOUN
ftr-393	838	35	was	be	AUX
ftr-393	838	36	not	not	PART
ftr-393	838	37	a	a	DET
ftr-393	838	38	shareholder	shareholder	NOUN
ftr-393	838	39	,	,	PUNCT
ftr-393	838	40	but	but	CCONJ
ftr-393	838	41	concluded	conclude	VERB
ftr-393	838	42	that	that	SCONJ
ftr-393	838	43	the	the	DET
ftr-393	838	44	announced	announce	VERB
ftr-393	838	45	rule	rule	NOUN
ftr-393	838	46	was	be	AUX
ftr-393	838	47	the	the	DET
ftr-393	838	48	one	one	NUM
ftr-393	838	49	most	most	ADV
ftr-393	838	50	compatible	compatible	ADJ
ftr-393	838	51	with	with	ADP
ftr-393	838	52	the	the	DET
ftr-393	838	53	statutory	statutory	ADJ
ftr-393	838	54	language	language	NOUN
ftr-393	838	55	and	and	CCONJ
ftr-393	838	56	legislative	legislative	ADJ
ftr-393	838	57	history	history	NOUN
ftr-393	838	58	.	.	PUNCT
ftr-393	839	1	•	•	NUM
ftr-393	839	2	one	one	NUM
ftr-393	839	3	of	of	ADP
ftr-393	839	4	the	the	DET
ftr-393	839	5	garber	garber	PROPN
ftr-393	839	6	brothers	brother	NOUN
ftr-393	839	7	(	(	PUNCT
ftr-393	839	8	charles	charles	PROPN
ftr-393	839	9	)	)	PUNCT
ftr-393	839	10	had	have	VERB
ftr-393	839	11	his	his	PRON
ftr-393	839	12	interest	interest	NOUN
ftr-393	839	13	in	in	ADP
ftr-393	839	14	the	the	DET
ftr-393	839	15	corporation	corporation	NOUN
ftr-393	839	16	decreased	decrease	VERB
ftr-393	839	17	from	from	ADP
ftr-393	839	18	68	68	NUM
ftr-393	839	19	percent	percent	NOUN
ftr-393	839	20	to	to	ADP
ftr-393	839	21	19	19	NUM
ftr-393	839	22	percent	percent	NOUN
ftr-393	839	23	and	and	CCONJ
ftr-393	839	24	the	the	DET
ftr-393	839	25	other	other	ADJ
ftr-393	839	26	brother	brother	NOUN
ftr-393	839	27	(	(	PUNCT
ftr-393	839	28	kenneth	kenneth	PROPN
ftr-393	839	29	)	)	PUNCT
ftr-393	839	30	had	have	VERB
ftr-393	839	31	his	his	PRON
ftr-393	839	32	interest	interest	NOUN
ftr-393	839	33	increased	increase	VERB
ftr-393	839	34	from	from	ADP
ftr-393	839	35	26	26	NUM
ftr-393	839	36	percent	percent	NOUN
ftr-393	839	37	to	to	ADP
ftr-393	839	38	65	65	NUM
ftr-393	839	39	percent	percent	NOUN
ftr-393	839	40	in	in	ADP
ftr-393	839	41	a	a	DET
ftr-393	839	42	1986	1986	NUM
ftr-393	839	43	“	"	PUNCT
ftr-393	839	44	d	d	ADJ
ftr-393	839	45	”	"	PUNCT
ftr-393	839	46	reorganization	reorganization	NOUN
ftr-393	839	47	.	.	PUNCT
ftr-393	840	1	in	in	ADP
ftr-393	840	2	1988	1988	NUM
ftr-393	840	3	,	,	PUNCT
ftr-393	840	4	kenneth	kenneth	PROPN
ftr-393	840	5	sold	sell	VERB
ftr-393	840	6	all	all	PRON
ftr-393	840	7	of	of	ADP
ftr-393	840	8	his	his	PRON
ftr-393	840	9	remaining	remain	VERB
ftr-393	840	10	shares	share	NOUN
ftr-393	840	11	to	to	ADP
ftr-393	840	12	charles	charle	NOUN
ftr-393	840	13	,	,	PUNCT
ftr-393	840	14	with	with	ADP
ftr-393	840	15	the	the	DET
ftr-393	840	16	result	result	NOUN
ftr-393	840	17	that	that	SCONJ
ftr-393	840	18	charles	charle	NOUN
ftr-393	840	19	’s	’s	PART
ftr-393	840	20	interest	interest	NOUN
ftr-393	840	21	in	in	ADP
ftr-393	840	22	the	the	DET
ftr-393	840	23	corporation	corporation	NOUN
ftr-393	840	24	increased	increase	VERB
ftr-393	840	25	from	from	ADP
ftr-393	840	26	19	19	NUM
ftr-393	840	27	percent	percent	NOUN
ftr-393	840	28	to	to	ADP
ftr-393	840	29	84	84	NUM
ftr-393	840	30	percent	percent	NOUN
ftr-393	840	31	.	.	PUNCT
ftr-393	841	1	the	the	DET
ftr-393	841	2	parents	parent	NOUN
ftr-393	841	3	of	of	ADP
ftr-393	841	4	charles	charles	PROPN
ftr-393	841	5	and	and	CCONJ
ftr-393	841	6	kenneth	kenneth	PROPN
ftr-393	841	7	were	be	AUX
ftr-393	841	8	both	both	CCONJ
ftr-393	841	9	deceased	deceased	ADJ
ftr-393	841	10	,	,	PUNCT
ftr-393	841	11	and	and	CCONJ
ftr-393	841	12	,	,	PUNCT
ftr-393	841	13	when	when	SCONJ
ftr-393	841	14	living	live	VERB
ftr-393	841	15	,	,	PUNCT
ftr-393	841	16	never	never	ADV
ftr-393	841	17	had	have	VERB
ftr-393	841	18	any	any	DET
ftr-393	841	19	ownership	ownership	NOUN
ftr-393	841	20	interest	interest	NOUN
ftr-393	841	21	in	in	ADP
ftr-393	841	22	the	the	DET
ftr-393	841	23	corporation	corporation	NOUN
ftr-393	841	24	.	.	PUNCT
ftr-393	842	1	•	•	NUM
ftr-393	842	2	the	the	DET
ftr-393	842	3	court	court	NOUN
ftr-393	842	4	refused	refuse	VERB
ftr-393	842	5	to	to	PART
ftr-393	842	6	follow	follow	VERB
ftr-393	842	7	taxpayers	taxpayer	NOUN
ftr-393	842	8	’	'	PUNCT
ftr-393	842	9	argument	argument	NOUN
ftr-393	842	10	that	that	SCONJ
ftr-393	842	11	siblings	sibling	NOUN
ftr-393	842	12	are	be	AUX
ftr-393	842	13	treated	treat	VERB
ftr-393	842	14	as	as	ADP
ftr-393	842	15	one	one	NUM
ftr-393	842	16	individual	individual	NOUN
ftr-393	842	17	under	under	ADP
ftr-393	842	18	the	the	DET
ftr-393	842	19	nol	nol	NOUN
ftr-393	842	20	aggregation	aggregation	NOUN
ftr-393	842	21	rule	rule	NOUN
ftr-393	842	22	,	,	PUNCT
ftr-393	842	23	which	which	PRON
ftr-393	842	24	provides	provide	VERB
ftr-393	842	25	that	that	SCONJ
ftr-393	842	26	an	an	DET
ftr-393	842	27	individual	individual	NOUN
ftr-393	842	28	and	and	CCONJ
ftr-393	842	29	all	all	DET
ftr-393	842	30	members	member	NOUN
ftr-393	842	31	of	of	ADP
ftr-393	842	32	his	his	PRON
ftr-393	842	33	family	family	NOUN
ftr-393	842	34	described	describe	VERB
ftr-393	842	35	in	in	ADP
ftr-393	842	36	§	§	PROPN
ftr-393	842	37	318(a)(1	318(a)(1	NUM
ftr-393	842	38	)	)	PUNCT
ftr-393	842	39	,	,	PUNCT
ftr-393	842	40	i.e.	i.e.	X
ftr-393	842	41	,	,	PUNCT
ftr-393	842	42	spouses	spouse	NOUN
ftr-393	842	43	,	,	PUNCT
ftr-393	842	44	children	child	NOUN
ftr-393	842	45	,	,	PUNCT
ftr-393	842	46	grandchildren	grandchild	NOUN
ftr-393	842	47	,	,	PUNCT
ftr-393	842	48	and	and	CCONJ
ftr-393	842	49	parents	parent	NOUN
ftr-393	842	50	,	,	PUNCT
ftr-393	842	51	are	be	AUX
ftr-393	842	52	treated	treat	VERB
ftr-393	842	53	as	as	ADP
ftr-393	842	54	one	one	NUM
ftr-393	842	55	individual	individual	NOUN
ftr-393	842	56	.	.	PUNCT
ftr-393	843	1	•	•	NUM
ftr-393	843	2	judge	judge	NOUN
ftr-393	843	3	halpern	halpern	PROPN
ftr-393	843	4	also	also	ADV
ftr-393	843	5	refused	refuse	VERB
ftr-393	843	6	to	to	PART
ftr-393	843	7	follow	follow	VERB
ftr-393	843	8	the	the	DET
ftr-393	843	9	commissioner	commissioner	NOUN
ftr-393	843	10	’s	’s	PART
ftr-393	843	11	argument	argument	NOUN
ftr-393	843	12	that	that	SCONJ
ftr-393	843	13	the	the	DET
ftr-393	843	14	family	family	NOUN
ftr-393	843	15	aggregation	aggregation	NOUN
ftr-393	843	16	rule	rule	NOUN
ftr-393	843	17	does	do	AUX
ftr-393	843	18	not	not	PART
ftr-393	843	19	apply	apply	VERB
ftr-393	843	20	because	because	SCONJ
ftr-393	843	21	none	none	NOUN
ftr-393	843	22	of	of	ADP
ftr-393	843	23	the	the	DET
ftr-393	843	24	parents	parent	NOUN
ftr-393	843	25	and	and	CCONJ
ftr-393	843	26	grandparents	grandparent	NOUN
ftr-393	843	27	of	of	ADP
ftr-393	843	28	the	the	DET
ftr-393	843	29	garber	garber	PROPN
ftr-393	843	30	brothers	brother	NOUN
ftr-393	843	31	were	be	AUX
ftr-393	843	32	alive	alive	ADJ
ftr-393	843	33	at	at	ADP
ftr-393	843	34	the	the	DET
ftr-393	843	35	beginning	beginning	NOUN
ftr-393	843	36	of	of	ADP
ftr-393	843	37	the	the	DET
ftr-393	843	38	3	3	NUM
ftr-393	843	39	-	-	PUNCT
ftr-393	843	40	year	year	NOUN
ftr-393	843	41	testing	testing	NOUN
ftr-393	843	42	period	period	NOUN
ftr-393	843	43	immediately	immediately	ADV
ftr-393	843	44	preceding	precede	VERB
ftr-393	843	45	the	the	DET
ftr-393	843	46	1998	1998	NUM
ftr-393	843	47	transaction	transaction	NOUN
ftr-393	843	48	.	.	PUNCT
ftr-393	844	1	instead	instead	ADV
ftr-393	844	2	,	,	PUNCT
ftr-393	844	3	he	he	PRON
ftr-393	844	4	concluded	conclude	VERB
ftr-393	844	5	that	that	SCONJ
ftr-393	844	6	a	a	DET
ftr-393	844	7	third	third	ADJ
ftr-393	844	8	interpretation	interpretation	NOUN
ftr-393	844	9	was	be	AUX
ftr-393	844	10	correct	correct	ADJ
ftr-393	844	11	,	,	PUNCT
ftr-393	844	12	i.e.	i.e.	X
ftr-393	844	13	,	,	PUNCT
ftr-393	844	14	that	that	SCONJ
ftr-393	844	15	the	the	DET
ftr-393	844	16	family	family	NOUN
ftr-393	844	17	aggregation	aggregation	NOUN
ftr-393	844	18	rule	rule	NOUN
ftr-393	844	19	of	of	ADP
ftr-393	844	20	§	§	PROPN
ftr-393	844	21	382(1)(3)(a)(i	382(1)(3)(a)(i	NUM
ftr-393	844	22	)	)	PUNCT
ftr-393	844	23	applies	apply	VERB
ftr-393	844	24	from	from	ADP
ftr-393	844	25	the	the	DET
ftr-393	844	26	perspective	perspective	NOUN
ftr-393	844	27	of	of	ADP
ftr-393	844	28	individuals	individual	NOUN
ftr-393	844	29	who	who	PRON
ftr-393	844	30	are	be	AUX
ftr-393	844	31	shareholders	shareholder	NOUN
ftr-393	844	32	of	of	ADP
ftr-393	844	33	the	the	DET
ftr-393	844	34	loss	loss	NOUN
ftr-393	844	35	corporation	corporation	NOUN
ftr-393	844	36	(	(	PUNCT
ftr-393	844	37	as	as	SCONJ
ftr-393	844	38	determined	determine	VERB
ftr-393	844	39	under	under	ADP
ftr-393	844	40	the	the	DET
ftr-393	844	41	attribution	attribution	NOUN
ftr-393	844	42	rules	rule	NOUN
ftr-393	844	43	of	of	ADP
ftr-393	844	44	§	§	PROPN
ftr-393	844	45	382(1)(3)(a	382(1)(3)(a	NUM
ftr-393	844	46	)	)	PUNCT
ftr-393	844	47	)	)	PUNCT
ftr-393	844	48	,	,	PUNCT
ftr-393	844	49	and	and	CCONJ
ftr-393	844	50	that	that	SCONJ
ftr-393	844	51	the	the	DET
ftr-393	844	52	brothers	brother	NOUN
ftr-393	844	53	were	be	AUX
ftr-393	844	54	unrelated	unrelated	ADJ
ftr-393	844	55	under	under	ADP
ftr-393	844	56	this	this	DET
ftr-393	844	57	perspective	perspective	NOUN
ftr-393	844	58	.	.	PUNCT
ftr-393	845	1	judge	judge	PROPN
ftr-393	845	2	halpern	halpern	PROPN
ftr-393	845	3	held	hold	VERB
ftr-393	845	4	that	that	SCONJ
ftr-393	845	5	the	the	DET
ftr-393	845	6	family	family	NOUN
ftr-393	845	7	aggregation	aggregation	NOUN
ftr-393	845	8	rule	rule	NOUN
ftr-393	845	9	of	of	ADP
ftr-393	845	10	§	§	PROPN
ftr-393	845	11	382(1)(3)(a)(i	382(1)(3)(a)(i	NUM
ftr-393	845	12	)	)	PUNCT
ftr-393	845	13	applies	apply	VERB
ftr-393	845	14	solely	solely	ADV
ftr-393	845	15	from	from	ADP
ftr-393	845	16	the	the	DET
ftr-393	845	17	perspective	perspective	NOUN
ftr-393	845	18	of	of	ADP
ftr-393	845	19	individuals	individual	NOUN
ftr-393	845	20	who	who	PRON
ftr-393	845	21	are	be	AUX
ftr-393	845	22	shareholders	shareholder	NOUN
ftr-393	845	23	(	(	PUNCT
ftr-393	845	24	as	as	SCONJ
ftr-393	845	25	determined	determine	VERB
ftr-393	845	26	under	under	ADP
ftr-393	845	27	the	the	DET
ftr-393	845	28	attribution	attribution	NOUN
ftr-393	845	29	rules	rule	NOUN
ftr-393	845	30	of	of	ADP
ftr-393	845	31	§	§	PROPN
ftr-393	845	32	382(1)(3)(a	382(1)(3)(a	NUM
ftr-393	845	33	)	)	PUNCT
ftr-393	845	34	)	)	PUNCT
ftr-393	845	35	of	of	ADP
ftr-393	845	36	the	the	DET
ftr-393	845	37	loss	loss	NOUN
ftr-393	845	38	corporation	corporation	NOUN
ftr-393	845	39	.	.	PUNCT
ftr-393	846	1	thus	thus	ADV
ftr-393	846	2	,	,	PUNCT
ftr-393	846	3	the	the	DET
ftr-393	846	4	sale	sale	NOUN
ftr-393	846	5	of	of	ADP
ftr-393	846	6	stock	stock	NOUN
ftr-393	846	7	from	from	ADP
ftr-393	846	8	one	one	NUM
ftr-393	846	9	sibling	sible	VERB
ftr-393	846	10	to	to	ADP
ftr-393	846	11	another	another	PRON
ftr-393	846	12	that	that	PRON
ftr-393	846	13	resulted	result	VERB
ftr-393	846	14	in	in	ADP
ftr-393	846	15	a	a	DET
ftr-393	846	16	more	more	ADJ
ftr-393	846	17	than	than	ADP
ftr-393	846	18	50	50	NUM
ftr-393	846	19	percent	percent	NOUN
ftr-393	846	20	increase	increase	NOUN
ftr-393	846	21	in	in	ADP
ftr-393	846	22	stock	stock	NOUN
ftr-393	846	23	ownership	ownership	NOUN
ftr-393	846	24	by	by	ADP
ftr-393	846	25	the	the	DET
ftr-393	846	26	purchasing	purchasing	NOUN
ftr-393	846	27	sibling	sibling	NOUN
ftr-393	846	28	triggered	trigger	VERB
ftr-393	846	29	the	the	DET
ftr-393	846	30	application	application	NOUN
ftr-393	846	31	of	of	ADP
ftr-393	846	32	§	§	PROPN
ftr-393	846	33	382	382	NUM
ftr-393	846	34	.	.	PUNCT
ftr-393	847	1	the	the	DET
ftr-393	847	2	fact	fact	NOUN
ftr-393	847	3	that	that	SCONJ
ftr-393	847	4	each	each	DET
ftr-393	847	5	sibling	sible	VERB
ftr-393	847	6	and	and	CCONJ
ftr-393	847	7	either	either	PRON
ftr-393	847	8	of	of	ADP
ftr-393	847	9	their	their	PRON
ftr-393	847	10	parents	parent	NOUN
ftr-393	847	11	would	would	AUX
ftr-393	847	12	be	be	AUX
ftr-393	847	13	viewed	view	VERB
ftr-393	847	14	as	as	ADP
ftr-393	847	15	a	a	DET
ftr-393	847	16	single	single	ADJ
ftr-393	847	17	shareholder	shareholder	NOUN
ftr-393	847	18	did	do	AUX
ftr-393	847	19	not	not	PART
ftr-393	847	20	result	result	VERB
ftr-393	847	21	in	in	SCONJ
ftr-393	847	22	the	the	DET
ftr-393	847	23	siblings	sibling	NOUN
ftr-393	847	24	be	be	AUX
ftr-393	847	25	treated	treat	VERB
ftr-393	847	26	as	as	ADP
ftr-393	847	27	a	a	DET
ftr-393	847	28	single	single	ADJ
ftr-393	847	29	shareholder	shareholder	NOUN
ftr-393	847	30	where	where	SCONJ
ftr-393	847	31	neither	neither	PRON
ftr-393	847	32	of	of	ADP
ftr-393	847	33	their	their	PRON
ftr-393	847	34	parents	parent	NOUN
ftr-393	847	35	was	be	AUX
ftr-393	847	36	a	a	DET
ftr-393	847	37	shareholder	shareholder	NOUN
ftr-393	847	38	.	.	PUNCT
ftr-393	848	1	the	the	DET
ftr-393	848	2	court	court	NOUN
ftr-393	848	3	recognized	recognize	VERB
ftr-393	848	4	the	the	DET
ftr-393	848	5	possibility	possibility	NOUN
ftr-393	848	6	that	that	SCONJ
ftr-393	848	7	the	the	DET
ftr-393	848	8	rule	rule	NOUN
ftr-393	848	9	it	it	PRON
ftr-393	848	10	announced	announce	VERB
ftr-393	848	11	might	might	AUX
ftr-393	848	12	result	result	VERB
ftr-393	848	13	in	in	ADP
ftr-393	848	14	arbitrary	arbitrary	ADJ
ftr-393	848	15	distinctions	distinction	NOUN
ftr-393	848	16	between	between	ADP
ftr-393	848	17	cases	case	NOUN
ftr-393	848	18	in	in	ADP
ftr-393	848	19	which	which	PRON
ftr-393	848	20	a	a	DET
ftr-393	848	21	parent	parent	NOUN
ftr-393	848	22	of	of	ADP
ftr-393	848	23	the	the	DET
ftr-393	848	24	siblings	sibling	NOUN
ftr-393	848	25	also	also	ADV
ftr-393	848	26	was	be	AUX
ftr-393	848	27	a	a	DET
ftr-393	848	28	shareholder	shareholder	NOUN
ftr-393	848	29	and	and	CCONJ
ftr-393	848	30	cases	case	NOUN
ftr-393	848	31	in	in	ADP
ftr-393	848	32	which	which	PRON
ftr-393	848	33	the	the	DET
ftr-393	848	34	parent	parent	NOUN
ftr-393	848	35	was	be	AUX
ftr-393	848	36	not	not	PART
ftr-393	848	37	a	a	DET
ftr-393	848	38	shareholder	shareholder	NOUN
ftr-393	848	39	,	,	PUNCT
ftr-393	848	40	but	but	CCONJ
ftr-393	848	41	concluded	conclude	VERB
ftr-393	848	42	that	that	SCONJ
ftr-393	848	43	the	the	DET
ftr-393	848	44	2007	2007	NUM
ftr-393	848	45	]	]	PUNCT
ftr-393	848	46	recent	recent	ADJ
ftr-393	848	47	developments	development	NOUN
ftr-393	848	48	in	in	ADP
ftr-393	848	49	federal	federal	ADJ
ftr-393	848	50	income	income	NOUN
ftr-393	848	51	taxation	taxation	NOUN
ftr-393	848	52	481	481	NUM
ftr-393	848	53	announced	announce	VERB
ftr-393	848	54	rule	rule	NOUN
ftr-393	848	55	was	be	AUX
ftr-393	848	56	the	the	DET
ftr-393	848	57	one	one	NUM
ftr-393	848	58	most	most	ADV
ftr-393	848	59	compatible	compatible	ADJ
ftr-393	848	60	with	with	ADP
ftr-393	848	61	the	the	DET
ftr-393	848	62	statutory	statutory	ADJ
ftr-393	848	63	language	language	NOUN
ftr-393	848	64	and	and	CCONJ
ftr-393	848	65	legislative	legislative	ADJ
ftr-393	848	66	history	history	NOUN
ftr-393	848	67	.	.	PUNCT
ftr-393	849	1	a.	a.	PROPN
ftr-393	849	2	affirmed	affirm	VERB
ftr-393	849	3	by	by	ADP
ftr-393	849	4	the	the	DET
ftr-393	849	5	fifth	fifth	ADJ
ftr-393	849	6	circuit	circuit	NOUN
ftr-393	849	7	.	.	PUNCT
ftr-393	850	1	435	435	NUM
ftr-393	850	2	f.3d	f.3d	NUM
ftr-393	850	3	555	555	NUM
ftr-393	850	4	(	(	PUNCT
ftr-393	850	5	5th	5th	ADJ
ftr-393	850	6	cir	cir	NOUN
ftr-393	850	7	.	.	PUNCT
ftr-393	850	8	1/9/06	1/9/06	NUM
ftr-393	850	9	)	)	PUNCT
ftr-393	850	10	.	.	PUNCT
ftr-393	851	1	the	the	DET
ftr-393	851	2	court	court	NOUN
ftr-393	851	3	of	of	ADP
ftr-393	851	4	appeals	appeal	NOUN
ftr-393	851	5	held	hold	VERB
ftr-393	851	6	,	,	PUNCT
ftr-393	851	7	that	that	SCONJ
ftr-393	851	8	the	the	DET
ftr-393	851	9	tax	tax	NOUN
ftr-393	851	10	court	court	NOUN
ftr-393	851	11	properly	properly	ADV
ftr-393	851	12	interpreted	interpret	VERB
ftr-393	851	13	§	§	PROPN
ftr-393	851	14	382	382	NUM
ftr-393	851	15	as	as	SCONJ
ftr-393	851	16	applied	apply	VERB
ftr-393	851	17	to	to	ADP
ftr-393	851	18	a	a	DET
ftr-393	851	19	sale	sale	NOUN
ftr-393	851	20	of	of	ADP
ftr-393	851	21	stock	stock	NOUN
ftr-393	851	22	between	between	ADP
ftr-393	851	23	two	two	NUM
ftr-393	851	24	shareholder	shareholder	NOUN
ftr-393	851	25	brothers	brother	NOUN
ftr-393	851	26	when	when	SCONJ
ftr-393	851	27	no	no	DET
ftr-393	851	28	parent	parent	NOUN
ftr-393	851	29	or	or	CCONJ
ftr-393	851	30	grandparent	grandparent	NOUN
ftr-393	851	31	was	be	AUX
ftr-393	851	32	a	a	DET
ftr-393	851	33	shareholder	shareholder	NOUN
ftr-393	851	34	of	of	ADP
ftr-393	851	35	the	the	DET
ftr-393	851	36	loss	loss	NOUN
ftr-393	851	37	corporation	corporation	NOUN
ftr-393	851	38	because	because	SCONJ
ftr-393	851	39	§	§	PROPN
ftr-393	851	40	382	382	NUM
ftr-393	851	41	incorporates	incorporate	VERB
ftr-393	851	42	the	the	DET
ftr-393	851	43	limited	limited	ADJ
ftr-393	851	44	family	family	NOUN
ftr-393	851	45	description	description	NOUN
ftr-393	851	46	from	from	ADP
ftr-393	851	47	§	§	PROPN
ftr-393	851	48	318	318	NUM
ftr-393	851	49	,	,	PUNCT
ftr-393	851	50	which	which	PRON
ftr-393	851	51	limits	limit	VERB
ftr-393	851	52	the	the	DET
ftr-393	851	53	relatives	relative	NOUN
ftr-393	851	54	of	of	ADP
ftr-393	851	55	a	a	DET
ftr-393	851	56	shareholder	shareholder	NOUN
ftr-393	851	57	to	to	PART
ftr-393	851	58	spouse	spouse	VERB
ftr-393	851	59	,	,	PUNCT
ftr-393	851	60	parents	parent	NOUN
ftr-393	851	61	,	,	PUNCT
ftr-393	851	62	children	child	NOUN
ftr-393	851	63	,	,	PUNCT
ftr-393	851	64	and	and	CCONJ
ftr-393	851	65	grandchildren	grandchild	NOUN
ftr-393	851	66	.	.	PUNCT
ftr-393	852	1	vii	vii	PROPN
ftr-393	852	2	.	.	PROPN
ftr-393	852	3	partnerships	partnership	NOUN
ftr-393	852	4	a.	a.	NOUN
ftr-393	852	5	formation	formation	NOUN
ftr-393	852	6	and	and	CCONJ
ftr-393	852	7	taxable	taxable	ADJ
ftr-393	852	8	years	year	NOUN
ftr-393	852	9	there	there	PRON
ftr-393	852	10	were	be	VERB
ftr-393	852	11	no	no	DET
ftr-393	852	12	significant	significant	ADJ
ftr-393	852	13	developments	development	NOUN
ftr-393	852	14	regarding	regard	VERB
ftr-393	852	15	this	this	DET
ftr-393	852	16	topic	topic	NOUN
ftr-393	852	17	during	during	ADP
ftr-393	852	18	2006	2006	NUM
ftr-393	852	19	.	.	PUNCT
ftr-393	853	1	b.	b.	NOUN
ftr-393	853	2	allocations	allocation	NOUN
ftr-393	853	3	of	of	ADP
ftr-393	853	4	distributive	distributive	ADJ
ftr-393	853	5	share	share	NOUN
ftr-393	853	6	,	,	PUNCT
ftr-393	853	7	partnership	partnership	NOUN
ftr-393	853	8	debt	debt	NOUN
ftr-393	853	9	,	,	PUNCT
ftr-393	853	10	and	and	CCONJ
ftr-393	853	11	outside	outside	ADJ
ftr-393	853	12	basis	basis	NOUN
ftr-393	853	13	there	there	PRON
ftr-393	853	14	were	be	VERB
ftr-393	853	15	no	no	DET
ftr-393	853	16	significant	significant	ADJ
ftr-393	853	17	developments	development	NOUN
ftr-393	853	18	regarding	regard	VERB
ftr-393	853	19	this	this	DET
ftr-393	853	20	topic	topic	NOUN
ftr-393	853	21	during	during	ADP
ftr-393	853	22	2006	2006	NUM
ftr-393	853	23	.	.	PUNCT
ftr-393	854	1	c.	c.	NOUN
ftr-393	854	2	distributions	distribution	NOUN
ftr-393	854	3	and	and	CCONJ
ftr-393	854	4	transactions	transaction	NOUN
ftr-393	854	5	between	between	ADP
ftr-393	854	6	the	the	DET
ftr-393	854	7	partnership	partnership	NOUN
ftr-393	854	8	and	and	CCONJ
ftr-393	854	9	partners	partner	NOUN
ftr-393	854	10	1	1	NUM
ftr-393	854	11	.	.	PUNCT
ftr-393	854	12	notice	notice	VERB
ftr-393	854	13	2006	2006	NUM
ftr-393	854	14	-	-	SYM
ftr-393	854	15	14	14	NUM
ftr-393	854	16	,	,	PUNCT
ftr-393	854	17	2006	2006	NUM
ftr-393	854	18	-	-	SYM
ftr-393	854	19	8	8	NUM
ftr-393	854	20	i.r.b	i.r.b	NOUN
ftr-393	854	21	.	.	PUNCT
ftr-393	855	1	498	498	NUM
ftr-393	855	2	(	(	PUNCT
ftr-393	855	3	2/2/06	2/2/06	NUM
ftr-393	855	4	)	)	PUNCT
ftr-393	855	5	.	.	PUNCT
ftr-393	856	1	the	the	DET
ftr-393	856	2	irs	irs	PROPN
ftr-393	856	3	has	have	AUX
ftr-393	856	4	requested	request	VERB
ftr-393	856	5	comments	comment	NOUN
ftr-393	856	6	on	on	ADP
ftr-393	856	7	how	how	SCONJ
ftr-393	856	8	to	to	PART
ftr-393	856	9	simplify	simplify	VERB
ftr-393	856	10	the	the	DET
ftr-393	856	11	current	current	ADJ
ftr-393	856	12	regulations	regulation	NOUN
ftr-393	856	13	under	under	ADP
ftr-393	856	14	§	§	PROPN
ftr-393	856	15	751(b	751(b	PROPN
ftr-393	856	16	)	)	PUNCT
ftr-393	856	17	(	(	PUNCT
ftr-393	856	18	applicable	applicable	ADJ
ftr-393	856	19	to	to	PART
ftr-393	856	20	partnership	partnership	NOUN
ftr-393	856	21	distributions	distribution	NOUN
ftr-393	856	22	treated	treat	VERB
ftr-393	856	23	as	as	ADP
ftr-393	856	24	sales	sale	NOUN
ftr-393	856	25	or	or	CCONJ
ftr-393	856	26	exchanges	exchange	NOUN
ftr-393	856	27	)	)	PUNCT
ftr-393	856	28	on	on	ADP
ftr-393	856	29	how	how	SCONJ
ftr-393	856	30	to	to	PART
ftr-393	856	31	determine	determine	VERB
ftr-393	856	32	a	a	DET
ftr-393	856	33	partner	partner	NOUN
ftr-393	856	34	’s	’s	PART
ftr-393	856	35	share	share	NOUN
ftr-393	856	36	of	of	ADP
ftr-393	856	37	“	"	PUNCT
ftr-393	856	38	hot	hot	ADJ
ftr-393	856	39	assets	asset	NOUN
ftr-393	856	40	”	"	PUNCT
ftr-393	856	41	and	and	CCONJ
ftr-393	856	42	how	how	SCONJ
ftr-393	856	43	to	to	PART
ftr-393	856	44	treat	treat	VERB
ftr-393	856	45	disproportionate	disproportionate	ADJ
ftr-393	856	46	distributions	distribution	NOUN
ftr-393	856	47	.	.	PUNCT
ftr-393	857	1	d.	d.	PROPN
ftr-393	857	2	sales	sale	NOUN
ftr-393	857	3	of	of	ADP
ftr-393	857	4	partnership	partnership	NOUN
ftr-393	857	5	interests	interest	NOUN
ftr-393	857	6	,	,	PUNCT
ftr-393	857	7	liquidations	liquidation	NOUN
ftr-393	857	8	and	and	CCONJ
ftr-393	857	9	mergers	merger	NOUN
ftr-393	857	10	there	there	PRON
ftr-393	857	11	were	be	VERB
ftr-393	857	12	no	no	DET
ftr-393	857	13	significant	significant	ADJ
ftr-393	857	14	developments	development	NOUN
ftr-393	857	15	regarding	regard	VERB
ftr-393	857	16	this	this	DET
ftr-393	857	17	topic	topic	NOUN
ftr-393	857	18	during	during	ADP
ftr-393	857	19	2006	2006	NUM
ftr-393	857	20	.	.	PUNCT
ftr-393	858	1	e.	e.	PROPN
ftr-393	858	2	inside	inside	ADJ
ftr-393	858	3	basis	basis	NOUN
ftr-393	858	4	adjustments	adjustment	NOUN
ftr-393	858	5	there	there	PRON
ftr-393	858	6	were	be	VERB
ftr-393	858	7	no	no	DET
ftr-393	858	8	significant	significant	ADJ
ftr-393	858	9	developments	development	NOUN
ftr-393	858	10	regarding	regard	VERB
ftr-393	858	11	this	this	DET
ftr-393	858	12	topic	topic	NOUN
ftr-393	858	13	during	during	ADP
ftr-393	858	14	2006	2006	NUM
ftr-393	858	15	.	.	PUNCT
ftr-393	859	1	482	482	NUM
ftr-393	859	2	florida	florida	PROPN
ftr-393	859	3	tax	tax	PROPN
ftr-393	859	4	review	review	NOUN
ftr-393	859	5	[	[	X
ftr-393	859	6	vol	vol	NOUN
ftr-393	859	7	.	.	PUNCT
ftr-393	860	1	8	8	NUM
ftr-393	860	2	:	:	PUNCT
ftr-393	860	3	si	si	PROPN
ftr-393	860	4	f.	f.	PROPN
ftr-393	860	5	partnership	partnership	PROPN
ftr-393	860	6	audit	audit	NOUN
ftr-393	860	7	rules	rule	NOUN
ftr-393	860	8	there	there	PRON
ftr-393	860	9	were	be	VERB
ftr-393	860	10	no	no	DET
ftr-393	860	11	significant	significant	ADJ
ftr-393	860	12	developments	development	NOUN
ftr-393	860	13	regarding	regard	VERB
ftr-393	860	14	this	this	DET
ftr-393	860	15	topic	topic	NOUN
ftr-393	860	16	during	during	ADP
ftr-393	860	17	2006	2006	NUM
ftr-393	860	18	.	.	PUNCT
ftr-393	861	1	g.	g.	PROPN
ftr-393	861	2	miscellaneous	miscellaneous	NOUN
ftr-393	861	3	there	there	PRON
ftr-393	861	4	were	be	VERB
ftr-393	861	5	no	no	DET
ftr-393	861	6	significant	significant	ADJ
ftr-393	861	7	developments	development	NOUN
ftr-393	861	8	regarding	regard	VERB
ftr-393	861	9	this	this	DET
ftr-393	861	10	topic	topic	NOUN
ftr-393	861	11	during	during	ADP
ftr-393	861	12	2006	2006	NUM
ftr-393	861	13	.	.	PUNCT
ftr-393	862	1	viii	viii	PROPN
ftr-393	862	2	.	.	PUNCT
ftr-393	863	1	tax	tax	NOUN
ftr-393	863	2	shelters	shelter	NOUN
ftr-393	863	3	a.	a.	NOUN
ftr-393	863	4	tax	tax	NOUN
ftr-393	863	5	shelter	shelter	NOUN
ftr-393	863	6	cases	case	NOUN
ftr-393	863	7	1	1	NUM
ftr-393	863	8	.	.	PUNCT
ftr-393	863	9	significant	significant	ADJ
ftr-393	863	10	taxpayer	taxpayer	NOUN
ftr-393	863	11	victory	victory	NOUN
ftr-393	863	12	when	when	SCONJ
ftr-393	863	13	its	its	PRON
ftr-393	863	14	summary	summary	NOUN
ftr-393	863	15	judgment	judgment	NOUN
ftr-393	863	16	motion	motion	NOUN
ftr-393	863	17	was	be	AUX
ftr-393	863	18	granted	grant	VERB
ftr-393	863	19	;	;	PUNCT
ftr-393	863	20	the	the	DET
ftr-393	863	21	contingent	contingent	NOUN
ftr-393	863	22	liability	liability	NOUN
ftr-393	863	23	transaction	transaction	NOUN
ftr-393	863	24	was	be	AUX
ftr-393	863	25	upheld	uphold	VERB
ftr-393	863	26	despite	despite	SCONJ
ftr-393	863	27	its	its	PRON
ftr-393	863	28	being	be	AUX
ftr-393	863	29	a	a	DET
ftr-393	863	30	listed	list	VERB
ftr-393	863	31	transaction	transaction	NOUN
ftr-393	863	32	under	under	ADP
ftr-393	863	33	notice	notice	NOUN
ftr-393	863	34	2001	2001	NUM
ftr-393	863	35	-	-	SYM
ftr-393	863	36	17	17	NUM
ftr-393	863	37	.	.	PUNCT
ftr-393	864	1	black	black	PROPN
ftr-393	864	2	&	&	CCONJ
ftr-393	864	3	decker	decker	PROPN
ftr-393	864	4	corp	corp	PROPN
ftr-393	864	5	.	.	PROPN
ftr-393	865	1	v.	v.	PROPN
ftr-393	865	2	united	united	PROPN
ftr-393	865	3	states	states	PROPN
ftr-393	865	4	,	,	PUNCT
ftr-393	865	5	340	340	NUM
ftr-393	865	6	f.	f.	PROPN
ftr-393	865	7	supp	supp	PROPN
ftr-393	865	8	.	.	PUNCT
ftr-393	866	1	2d	2d	PROPN
ftr-393	866	2	621	621	NUM
ftr-393	866	3	(	(	PUNCT
ftr-393	866	4	d.	d.	PROPN
ftr-393	866	5	md	md	PROPN
ftr-393	866	6	.	.	PUNCT
ftr-393	867	1	10/20/04	10/20/04	NUM
ftr-393	867	2	,	,	PUNCT
ftr-393	867	3	revised	revise	VERB
ftr-393	867	4	,	,	PUNCT
ftr-393	867	5	10/22/04	10/22/04	PROPN
ftr-393	867	6	)	)	PUNCT
ftr-393	867	7	.	.	PUNCT
ftr-393	868	1	judge	judge	PROPN
ftr-393	868	2	quarles	quarle	NOUN
ftr-393	868	3	held	hold	VERB
ftr-393	868	4	that	that	SCONJ
ftr-393	868	5	the	the	DET
ftr-393	868	6	transaction	transaction	NOUN
ftr-393	868	7	could	could	AUX
ftr-393	868	8	not	not	PART
ftr-393	868	9	be	be	AUX
ftr-393	868	10	disregarded	disregard	VERB
ftr-393	868	11	as	as	ADP
ftr-393	868	12	a	a	DET
ftr-393	868	13	sham	sham	NOUN
ftr-393	868	14	because	because	SCONJ
ftr-393	868	15	it	it	PRON
ftr-393	868	16	had	have	VERB
ftr-393	868	17	economic	economic	ADJ
ftr-393	868	18	implications	implication	NOUN
ftr-393	868	19	for	for	ADP
ftr-393	868	20	the	the	DET
ftr-393	868	21	parties	party	NOUN
ftr-393	868	22	to	to	ADP
ftr-393	868	23	the	the	DET
ftr-393	868	24	transaction	transaction	NOUN
ftr-393	868	25	as	as	ADV
ftr-393	868	26	well	well	ADV
ftr-393	868	27	as	as	ADP
ftr-393	868	28	to	to	ADP
ftr-393	868	29	the	the	DET
ftr-393	868	30	beneficiaries	beneficiary	NOUN
ftr-393	868	31	of	of	ADP
ftr-393	868	32	taxpayer	taxpayer	NOUN
ftr-393	868	33	’s	’s	PART
ftr-393	868	34	health	health	NOUN
ftr-393	868	35	plans	plan	NOUN
ftr-393	868	36	.	.	PUNCT
ftr-393	869	1	•	•	NOUN
ftr-393	869	2	under	under	ADP
ftr-393	869	3	the	the	DET
ftr-393	869	4	fourth	fourth	ADJ
ftr-393	869	5	circuit	circuit	NOUN
ftr-393	869	6	test	test	NOUN
ftr-393	869	7	in	in	ADP
ftr-393	869	8	rice	rice	PROPN
ftr-393	869	9	’s	’s	PART
ftr-393	869	10	toyota	toyota	PROPN
ftr-393	869	11	world	world	PROPN
ftr-393	869	12	v.	v.	PROPN
ftr-393	869	13	commissioner	commissioner	PROPN
ftr-393	869	14	,	,	PUNCT
ftr-393	869	15	752	752	NUM
ftr-393	869	16	f.2d	f.2d	SYM
ftr-393	869	17	89	89	NUM
ftr-393	869	18	(	(	PUNCT
ftr-393	869	19	1985	1985	NUM
ftr-393	869	20	)	)	PUNCT
ftr-393	869	21	,	,	PUNCT
ftr-393	869	22	“	"	PUNCT
ftr-393	869	23	[	[	X
ftr-393	869	24	t]o	t]o	NOUN
ftr-393	869	25	treat	treat	VERB
ftr-393	869	26	a	a	DET
ftr-393	869	27	transaction	transaction	NOUN
ftr-393	869	28	as	as	ADP
ftr-393	869	29	a	a	DET
ftr-393	869	30	sham	sham	NOUN
ftr-393	869	31	,	,	PUNCT
ftr-393	869	32	the	the	DET
ftr-393	869	33	court	court	NOUN
ftr-393	869	34	must	must	AUX
ftr-393	869	35	find	find	VERB
ftr-393	869	36	that	that	SCONJ
ftr-393	869	37	the	the	DET
ftr-393	869	38	taxpayer	taxpayer	NOUN
ftr-393	869	39	was	be	AUX
ftr-393	869	40	motivated	motivate	VERB
ftr-393	869	41	by	by	ADP
ftr-393	869	42	no	no	DET
ftr-393	869	43	business	business	NOUN
ftr-393	869	44	purpose	purpose	NOUN
ftr-393	869	45	other	other	ADJ
ftr-393	869	46	than	than	ADP
ftr-393	869	47	obtaining	obtain	VERB
ftr-393	869	48	tax	tax	NOUN
ftr-393	869	49	benefits	benefit	NOUN
ftr-393	869	50	in	in	ADP
ftr-393	869	51	entering	enter	VERB
ftr-393	869	52	the	the	DET
ftr-393	869	53	transaction	transaction	NOUN
ftr-393	869	54	,	,	PUNCT
ftr-393	869	55	and	and	CCONJ
ftr-393	869	56	that	that	SCONJ
ftr-393	869	57	the	the	DET
ftr-393	869	58	transaction	transaction	NOUN
ftr-393	869	59	has	have	VERB
ftr-393	869	60	no	no	DET
ftr-393	869	61	economic	economic	ADJ
ftr-393	869	62	substance	substance	NOUN
ftr-393	869	63	because	because	SCONJ
ftr-393	869	64	no	no	DET
ftr-393	869	65	reasonable	reasonable	ADJ
ftr-393	869	66	possibility	possibility	NOUN
ftr-393	869	67	of	of	ADP
ftr-393	869	68	a	a	DET
ftr-393	869	69	profit	profit	NOUN
ftr-393	869	70	exists	exist	VERB
ftr-393	869	71	.	.	PUNCT
ftr-393	869	72	”	"	PUNCT
ftr-393	870	1	taxpayer	taxpayer	NOUN
ftr-393	870	2	conceded	concede	VERB
ftr-393	870	3	for	for	ADP
ftr-393	870	4	purposes	purpose	NOUN
ftr-393	870	5	of	of	ADP
ftr-393	870	6	its	its	PRON
ftr-393	870	7	motion	motion	NOUN
ftr-393	870	8	“	"	PUNCT
ftr-393	870	9	that	that	DET
ftr-393	870	10	tax	tax	NOUN
ftr-393	870	11	avoidance	avoidance	NOUN
ftr-393	870	12	was	be	AUX
ftr-393	870	13	its	its	PRON
ftr-393	870	14	sole	sole	ADJ
ftr-393	870	15	motivation	motivation	NOUN
ftr-393	870	16	.	.	PUNCT
ftr-393	870	17	”	"	PUNCT
ftr-393	871	1	the	the	DET
ftr-393	871	2	court	court	NOUN
ftr-393	871	3	held	hold	VERB
ftr-393	871	4	that	that	SCONJ
ftr-393	871	5	“	"	PUNCT
ftr-393	871	6	[	[	X
ftr-393	871	7	a	a	X
ftr-393	871	8	]	]	X
ftr-393	871	9	corporation	corporation	NOUN
ftr-393	871	10	and	and	CCONJ
ftr-393	871	11	its	its	PRON
ftr-393	871	12	transactions	transaction	NOUN
ftr-393	871	13	are	be	AUX
ftr-393	871	14	objectively	objectively	ADV
ftr-393	871	15	reasonable	reasonable	ADJ
ftr-393	871	16	,	,	PUNCT
ftr-393	871	17	despite	despite	SCONJ
ftr-393	871	18	any	any	DET
ftr-393	871	19	tax	tax	NOUN
ftr-393	871	20	-	-	PUNCT
ftr-393	871	21	avoidance	avoidance	NOUN
ftr-393	871	22	motive	motive	NOUN
ftr-393	871	23	,	,	PUNCT
ftr-393	871	24	so	so	ADV
ftr-393	871	25	long	long	ADV
ftr-393	871	26	as	as	SCONJ
ftr-393	871	27	the	the	DET
ftr-393	871	28	corporation	corporation	NOUN
ftr-393	871	29	engages	engage	VERB
ftr-393	871	30	in	in	ADP
ftr-393	871	31	bona	bona	ADJ
ftr-393	871	32	fide	fide	X
ftr-393	871	33	economically	economically	ADV
ftr-393	871	34	-	-	PUNCT
ftr-393	871	35	based	base	VERB
ftr-393	871	36	business	business	NOUN
ftr-393	871	37	transactions	transaction	NOUN
ftr-393	871	38	.	.	PUNCT
ftr-393	871	39	”	"	PUNCT
ftr-393	872	1	•	•	NUM
ftr-393	872	2	note	note	VERB
ftr-393	872	3	how	how	SCONJ
ftr-393	872	4	judge	judge	NOUN
ftr-393	872	5	quarles	quarle	NOUN
ftr-393	872	6	shifted	shift	VERB
ftr-393	872	7	the	the	DET
ftr-393	872	8	second	second	ADJ
ftr-393	872	9	prong	prong	NOUN
ftr-393	872	10	of	of	ADP
ftr-393	872	11	the	the	DET
ftr-393	872	12	test	test	NOUN
ftr-393	872	13	from	from	ADP
ftr-393	872	14	“	"	PUNCT
ftr-393	872	15	reasonable	reasonable	ADJ
ftr-393	872	16	possibility	possibility	NOUN
ftr-393	872	17	of	of	ADP
ftr-393	872	18	profit	profit	NOUN
ftr-393	872	19	”	"	PUNCT
ftr-393	872	20	to	to	ADP
ftr-393	872	21	“	"	PUNCT
ftr-393	872	22	bona	bona	VERB
ftr-393	872	23	fide	fide	ADJ
ftr-393	872	24	business	business	NOUN
ftr-393	872	25	transaction	transaction	NOUN
ftr-393	872	26	.	.	PUNCT
ftr-393	872	27	”	"	PUNCT
ftr-393	873	1	•	•	ADP
ftr-393	873	2	the	the	DET
ftr-393	873	3	transaction	transaction	NOUN
ftr-393	873	4	was	be	AUX
ftr-393	873	5	a	a	DET
ftr-393	873	6	listed	list	VERB
ftr-393	873	7	tax	tax	NOUN
ftr-393	873	8	shelter	shelter	NOUN
ftr-393	873	9	under	under	ADP
ftr-393	873	10	notice	notice	NOUN
ftr-393	873	11	2001	2001	NUM
ftr-393	873	12	-	-	SYM
ftr-393	873	13	17	17	NUM
ftr-393	873	14	,	,	PUNCT
ftr-393	873	15	2001	2001	NUM
ftr-393	873	16	-	-	SYM
ftr-393	873	17	1	1	NUM
ftr-393	873	18	c.b	c.b	PROPN
ftr-393	873	19	.	.	PROPN
ftr-393	874	1	730	730	NUM
ftr-393	874	2	.	.	NOUN
ftr-393	874	3	•	•	NUM
ftr-393	874	4	in	in	ADP
ftr-393	874	5	1998	1998	NUM
ftr-393	874	6	,	,	PUNCT
ftr-393	874	7	black	black	PROPN
ftr-393	874	8	&	&	CCONJ
ftr-393	874	9	decker	decker	PROPN
ftr-393	874	10	sold	sell	VERB
ftr-393	874	11	three	three	NUM
ftr-393	874	12	of	of	ADP
ftr-393	874	13	its	its	PRON
ftr-393	874	14	businesses	business	NOUN
ftr-393	874	15	and	and	CCONJ
ftr-393	874	16	realized	realize	VERB
ftr-393	874	17	significant	significant	ADJ
ftr-393	874	18	capital	capital	NOUN
ftr-393	874	19	gains	gain	NOUN
ftr-393	874	20	.	.	PUNCT
ftr-393	875	1	that	that	DET
ftr-393	875	2	same	same	ADJ
ftr-393	875	3	year	year	NOUN
ftr-393	875	4	,	,	PUNCT
ftr-393	875	5	black	black	PROPN
ftr-393	875	6	&	&	CCONJ
ftr-393	875	7	decker	decker	PROPN
ftr-393	875	8	created	create	VERB
ftr-393	875	9	black	black	PROPN
ftr-393	875	10	&	&	CCONJ
ftr-393	875	11	decker	decker	PROPN
ftr-393	875	12	healthcare	healthcare	PROPN
ftr-393	875	13	management	management	PROPN
ftr-393	875	14	inc	inc	PROPN
ftr-393	875	15	.	.	PROPN
ftr-393	876	1	(	(	PUNCT
ftr-393	876	2	bdhmi	bdhmi	PROPN
ftr-393	876	3	)	)	PUNCT
ftr-393	876	4	,	,	PUNCT
ftr-393	876	5	to	to	PART
ftr-393	876	6	which	which	PRON
ftr-393	876	7	it	it	PRON
ftr-393	876	8	transferred	transfer	VERB
ftr-393	876	9	approximately	approximately	ADV
ftr-393	876	10	$	$	SYM
ftr-393	876	11	561	561	NUM
ftr-393	876	12	million	million	NUM
ftr-393	876	13	dollars	dollar	NOUN
ftr-393	876	14	,	,	PUNCT
ftr-393	876	15	with	with	ADP
ftr-393	876	16	bdhmi	bdhmi	PROPN
ftr-393	876	17	assuming	assume	VERB
ftr-393	876	18	$	$	SYM
ftr-393	876	19	560	560	NUM
ftr-393	876	20	million	million	NUM
ftr-393	876	21	dollars	dollar	NOUN
ftr-393	876	22	in	in	ADP
ftr-393	876	23	contingent	contingent	ADJ
ftr-393	876	24	employee	employee	NOUN
ftr-393	876	25	healthcare	healthcare	NOUN
ftr-393	876	26	claims	claim	NOUN
ftr-393	876	27	against	against	ADP
ftr-393	876	28	black	black	PROPN
ftr-393	876	29	&	&	CCONJ
ftr-393	876	30	decker	decker	PROPN
ftr-393	876	31	.	.	PUNCT
ftr-393	877	1	black	black	PROPN
ftr-393	877	2	&	&	CCONJ
ftr-393	877	3	decker	decker	PROPN
ftr-393	877	4	then	then	ADV
ftr-393	877	5	sold	sell	VERB
ftr-393	877	6	the	the	DET
ftr-393	877	7	bdhmi	bdhmi	PROPN
ftr-393	877	8	stock	stock	NOUN
ftr-393	877	9	to	to	ADP
ftr-393	877	10	a	a	DET
ftr-393	877	11	third	third	ADJ
ftr-393	877	12	-	-	PUNCT
ftr-393	877	13	party	party	NOUN
ftr-393	877	14	for	for	ADP
ftr-393	877	15	$	$	SYM
ftr-393	877	16	1	1	NUM
ftr-393	877	17	million	million	NUM
ftr-393	877	18	dollars	dollar	NOUN
ftr-393	877	19	,	,	PUNCT
ftr-393	877	20	and	and	CCONJ
ftr-393	877	21	claimed	claim	VERB
ftr-393	877	22	a	a	DET
ftr-393	877	23	$	$	SYM
ftr-393	877	24	560	560	NUM
ftr-393	877	25	million	million	NUM
ftr-393	877	26	loss	loss	NOUN
ftr-393	877	27	on	on	ADP
ftr-393	877	28	the	the	DET
ftr-393	877	29	2007	2007	NUM
ftr-393	877	30	]	]	PUNCT
ftr-393	877	31	recent	recent	ADJ
ftr-393	877	32	developments	development	NOUN
ftr-393	877	33	in	in	ADP
ftr-393	877	34	federal	federal	ADJ
ftr-393	877	35	income	income	NOUN
ftr-393	877	36	taxation	taxation	NOUN
ftr-393	877	37	483	483	NUM
ftr-393	877	38	grounds	ground	NOUN
ftr-393	877	39	that	that	SCONJ
ftr-393	877	40	its	its	PRON
ftr-393	877	41	basis	basis	NOUN
ftr-393	877	42	in	in	ADP
ftr-393	877	43	the	the	DET
ftr-393	877	44	bdhmi	bdhmi	PROPN
ftr-393	877	45	stock	stock	NOUN
ftr-393	877	46	was	be	AUX
ftr-393	877	47	$	$	SYM
ftr-393	877	48	561	561	NUM
ftr-393	877	49	million	million	NUM
ftr-393	877	50	dollars	dollar	NOUN
ftr-393	877	51	.	.	PUNCT
ftr-393	878	1	the	the	DET
ftr-393	878	2	court	court	NOUN
ftr-393	878	3	concluded	conclude	VERB
ftr-393	878	4	that	that	SCONJ
ftr-393	878	5	§	§	PROPN
ftr-393	878	6	§	§	ADJ
ftr-393	878	7	357(c)(3	357(c)(3	NUM
ftr-393	878	8	)	)	PUNCT
ftr-393	878	9	and	and	CCONJ
ftr-393	878	10	358(d)(2	358(d)(2	NUM
ftr-393	878	11	)	)	PUNCT
ftr-393	878	12	applied	apply	VERB
ftr-393	878	13	and	and	CCONJ
ftr-393	878	14	that	that	DET
ftr-393	878	15	black	black	PROPN
ftr-393	878	16	&	&	CCONJ
ftr-393	878	17	decker	decker	PROPN
ftr-393	878	18	’s	’s	PART
ftr-393	878	19	basis	basis	NOUN
ftr-393	878	20	in	in	ADP
ftr-393	878	21	the	the	DET
ftr-393	878	22	bdhmi	bdhmi	PROPN
ftr-393	878	23	stock	stock	NOUN
ftr-393	878	24	properly	properly	ADV
ftr-393	878	25	was	be	AUX
ftr-393	878	26	not	not	PART
ftr-393	878	27	reduced	reduce	VERB
ftr-393	878	28	by	by	ADP
ftr-393	878	29	the	the	DET
ftr-393	878	30	amount	amount	NOUN
ftr-393	878	31	of	of	ADP
ftr-393	878	32	the	the	DET
ftr-393	878	33	contingent	contingent	ADJ
ftr-393	878	34	employee	employee	NOUN
ftr-393	878	35	healthcare	healthcare	NOUN
ftr-393	878	36	claims	claim	VERB
ftr-393	878	37	.	.	PUNCT
ftr-393	879	1	it	it	PRON
ftr-393	879	2	rejected	reject	VERB
ftr-393	879	3	the	the	DET
ftr-393	879	4	irs	irs	PROPN
ftr-393	879	5	contention	contention	NOUN
ftr-393	879	6	that	that	SCONJ
ftr-393	879	7	the	the	DET
ftr-393	879	8	claims	claim	NOUN
ftr-393	879	9	had	have	AUX
ftr-393	879	10	to	to	PART
ftr-393	879	11	be	be	AUX
ftr-393	879	12	deductible	deductible	ADJ
ftr-393	879	13	by	by	ADP
ftr-393	879	14	the	the	DET
ftr-393	879	15	transferee	transferee	NOUN
ftr-393	879	16	(	(	PUNCT
ftr-393	879	17	bdhmi	bdhmi	ADJ
ftr-393	879	18	)	)	PUNCT
ftr-393	879	19	,	,	PUNCT
ftr-393	879	20	and	and	CCONJ
ftr-393	879	21	,	,	PUNCT
ftr-393	879	22	based	base	VERB
ftr-393	879	23	upon	upon	SCONJ
ftr-393	879	24	the	the	DET
ftr-393	879	25	legislative	legislative	ADJ
ftr-393	879	26	history	history	NOUN
ftr-393	879	27	of	of	ADP
ftr-393	879	28	§	§	PROPN
ftr-393	879	29	357(c)(3	357(c)(3	NUM
ftr-393	879	30	)	)	PUNCT
ftr-393	879	31	,	,	PUNCT
ftr-393	879	32	concluded	conclude	VERB
ftr-393	879	33	that	that	SCONJ
ftr-393	879	34	there	there	PRON
ftr-393	879	35	was	be	VERB
ftr-393	879	36	no	no	DET
ftr-393	879	37	reduction	reduction	NOUN
ftr-393	879	38	in	in	ADP
ftr-393	879	39	basis	basis	NOUN
ftr-393	879	40	because	because	SCONJ
ftr-393	879	41	the	the	DET
ftr-393	879	42	contingent	contingent	NOUN
ftr-393	879	43	claims	claim	VERB
ftr-393	879	44	were	be	AUX
ftr-393	879	45	liabilities	liability	NOUN
ftr-393	879	46	that	that	PRON
ftr-393	879	47	would	would	AUX
ftr-393	879	48	have	have	AUX
ftr-393	879	49	been	be	AUX
ftr-393	879	50	deductible	deductible	ADJ
ftr-393	879	51	by	by	ADP
ftr-393	879	52	the	the	DET
ftr-393	879	53	transferor	transferor	NOUN
ftr-393	879	54	shareholder	shareholder	NOUN
ftr-393	879	55	had	have	AUX
ftr-393	879	56	it	it	PRON
ftr-393	879	57	paid	pay	VERB
ftr-393	879	58	the	the	DET
ftr-393	879	59	claims	claim	NOUN
ftr-393	879	60	.	.	PUNCT
ftr-393	880	1	a.	a.	NOUN
ftr-393	880	2	government	government	NOUN
ftr-393	880	3	’s	’s	PART
ftr-393	880	4	summary	summary	NOUN
ftr-393	880	5	judgment	judgment	NOUN
ftr-393	880	6	motion	motion	NOUN
ftr-393	880	7	had	have	AUX
ftr-393	880	8	been	be	AUX
ftr-393	880	9	denied	deny	VERB
ftr-393	880	10	earlier	early	ADV
ftr-393	880	11	on	on	ADP
ftr-393	880	12	a	a	DET
ftr-393	880	13	pro	pro	ADJ
ftr-393	880	14	-	-	ADJ
ftr-393	880	15	taxpayer	taxpayer	ADJ
ftr-393	880	16	rationale	rationale	NOUN
ftr-393	880	17	.	.	PUNCT
ftr-393	881	1	black	black	PROPN
ftr-393	881	2	&	&	CCONJ
ftr-393	881	3	decker	decker	PROPN
ftr-393	881	4	corp	corp	PROPN
ftr-393	881	5	.	.	PROPN
ftr-393	882	1	v.	v.	PROPN
ftr-393	882	2	united	united	PROPN
ftr-393	882	3	states	states	PROPN
ftr-393	882	4	,	,	PUNCT
ftr-393	882	5	2004	2004	NUM
ftr-393	882	6	-	-	SYM
ftr-393	882	7	2	2	NUM
ftr-393	882	8	u.s.t.c	u.s.t.c	PROPN
ftr-393	882	9	.	.	PROPN
ftr-393	883	1	¶	¶	PROPN
ftr-393	883	2	50,359	50,359	NUM
ftr-393	883	3	,	,	PUNCT
ftr-393	883	4	94	94	NUM
ftr-393	883	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	883	6	2004	2004	NUM
ftr-393	883	7	-	-	SYM
ftr-393	883	8	5690	5690	NUM
ftr-393	883	9	(	(	PUNCT
ftr-393	883	10	d.	d.	PROPN
ftr-393	883	11	md	md	PROPN
ftr-393	883	12	.	.	PROPN
ftr-393	883	13	8/3/04	8/3/04	NUM
ftr-393	883	14	)	)	PUNCT
ftr-393	883	15	.	.	PUNCT
ftr-393	884	1	the	the	DET
ftr-393	884	2	facts	fact	NOUN
ftr-393	884	3	as	as	SCONJ
ftr-393	884	4	stated	state	VERB
ftr-393	884	5	in	in	ADP
ftr-393	884	6	the	the	DET
ftr-393	884	7	opinion	opinion	NOUN
ftr-393	884	8	were	be	AUX
ftr-393	884	9	as	as	SCONJ
ftr-393	884	10	follows	follow	VERB
ftr-393	884	11	.	.	PUNCT
ftr-393	885	1	in	in	ADP
ftr-393	885	2	1998	1998	NUM
ftr-393	885	3	,	,	PUNCT
ftr-393	885	4	b	b	PROPN
ftr-393	885	5	&	&	CCONJ
ftr-393	885	6	d	d	PROPN
ftr-393	885	7	sold	sell	VERB
ftr-393	885	8	three	three	NUM
ftr-393	885	9	of	of	ADP
ftr-393	885	10	its	its	PRON
ftr-393	885	11	businesses	business	NOUN
ftr-393	885	12	.	.	PUNCT
ftr-393	886	1	as	as	ADP
ftr-393	886	2	a	a	DET
ftr-393	886	3	result	result	NOUN
ftr-393	886	4	of	of	ADP
ftr-393	886	5	these	these	DET
ftr-393	886	6	sales	sale	NOUN
ftr-393	886	7	,	,	PUNCT
ftr-393	886	8	b	b	PROPN
ftr-393	886	9	&	&	CCONJ
ftr-393	886	10	d	d	PROPN
ftr-393	886	11	generated	generate	VERB
ftr-393	886	12	significant	significant	ADJ
ftr-393	886	13	capital	capital	NOUN
ftr-393	886	14	gains	gain	NOUN
ftr-393	886	15	.	.	PUNCT
ftr-393	887	1	i	i	PRON
ftr-393	887	2	d.	d.	VERB
ftr-393	887	3	that	that	DET
ftr-393	887	4	same	same	ADJ
ftr-393	887	5	year	year	NOUN
ftr-393	887	6	,	,	PUNCT
ftr-393	887	7	b	b	PROPN
ftr-393	887	8	&	&	CCONJ
ftr-393	887	9	d	d	PROPN
ftr-393	887	10	created	create	VERB
ftr-393	887	11	black	black	ADJ
ftr-393	887	12	&	&	CCONJ
ftr-393	887	13	decker	decker	PROPN
ftr-393	887	14	healthcare	healthcare	PROPN
ftr-393	887	15	management	management	PROPN
ftr-393	887	16	inc	inc	PROPN
ftr-393	887	17	.	.	PROPN
ftr-393	888	1	(	(	PUNCT
ftr-393	888	2	“	"	PUNCT
ftr-393	888	3	bdhmi	bdhmi	ADJ
ftr-393	888	4	”	"	PUNCT
ftr-393	888	5	)	)	PUNCT
ftr-393	888	6	.	.	PUNCT
ftr-393	889	1	b	b	PROPN
ftr-393	889	2	&	&	CCONJ
ftr-393	889	3	d	d	PROPN
ftr-393	889	4	transferred	transfer	VERB
ftr-393	889	5	approximately	approximately	ADV
ftr-393	889	6	$	$	SYM
ftr-393	889	7	561	561	NUM
ftr-393	889	8	million	million	NUM
ftr-393	889	9	dollars	dollar	NOUN
ftr-393	889	10	to	to	ADP
ftr-393	889	11	bdhmi	bdhmi	VERB
ftr-393	889	12	along	along	ADP
ftr-393	889	13	with	with	ADP
ftr-393	889	14	$	$	SYM
ftr-393	889	15	560	560	NUM
ftr-393	889	16	million	million	NUM
ftr-393	889	17	dollars	dollar	NOUN
ftr-393	889	18	in	in	ADP
ftr-393	889	19	contingent	contingent	ADJ
ftr-393	889	20	employee	employee	NOUN
ftr-393	889	21	healthcare	healthcare	NOUN
ftr-393	889	22	claims	claim	NOUN
ftr-393	889	23	in	in	ADP
ftr-393	889	24	exchange	exchange	NOUN
ftr-393	889	25	for	for	ADP
ftr-393	889	26	newly	newly	ADV
ftr-393	889	27	issued	issue	VERB
ftr-393	889	28	stock	stock	NOUN
ftr-393	889	29	in	in	ADP
ftr-393	889	30	bdhmi	bdhmi	PROPN
ftr-393	889	31	.	.	PUNCT
ftr-393	890	1	b	b	PROPN
ftr-393	890	2	&	&	CCONJ
ftr-393	890	3	d	d	PROPN
ftr-393	890	4	sold	sell	VERB
ftr-393	890	5	its	its	PRON
ftr-393	890	6	stock	stock	NOUN
ftr-393	890	7	in	in	ADP
ftr-393	890	8	bdhmi	bdhmi	PROPN
ftr-393	890	9	to	to	ADP
ftr-393	890	10	an	an	DET
ftr-393	890	11	independent	independent	ADJ
ftr-393	890	12	third	third	ADJ
ftr-393	890	13	-	-	PUNCT
ftr-393	890	14	party	party	NOUN
ftr-393	890	15	for	for	ADP
ftr-393	890	16	$	$	SYM
ftr-393	890	17	1	1	NUM
ftr-393	890	18	million	million	NUM
ftr-393	890	19	dollars	dollar	NOUN
ftr-393	890	20	.	.	PUNCT
ftr-393	891	1	because	because	SCONJ
ftr-393	891	2	b	b	PROPN
ftr-393	891	3	&	&	CCONJ
ftr-393	891	4	d	d	PROPN
ftr-393	891	5	believed	believe	VERB
ftr-393	891	6	that	that	SCONJ
ftr-393	891	7	its	its	PRON
ftr-393	891	8	basis	basis	NOUN
ftr-393	891	9	in	in	ADP
ftr-393	891	10	the	the	DET
ftr-393	891	11	bdhmi	bdhmi	PROPN
ftr-393	891	12	stock	stock	NOUN
ftr-393	891	13	was	be	AUX
ftr-393	891	14	$	$	SYM
ftr-393	891	15	561	561	NUM
ftr-393	891	16	million	million	NUM
ftr-393	891	17	dollars	dollar	NOUN
ftr-393	891	18	,	,	PUNCT
ftr-393	891	19	the	the	DET
ftr-393	891	20	value	value	NOUN
ftr-393	891	21	of	of	ADP
ftr-393	891	22	the	the	DET
ftr-393	891	23	property	property	NOUN
ftr-393	891	24	it	it	PRON
ftr-393	891	25	had	have	AUX
ftr-393	891	26	transferred	transfer	VERB
ftr-393	891	27	to	to	ADP
ftr-393	891	28	bdhmi	bdhmi	PROPN
ftr-393	891	29	,	,	PUNCT
ftr-393	891	30	b	b	PROPN
ftr-393	891	31	&	&	CCONJ
ftr-393	891	32	d	d	PROPN
ftr-393	891	33	claimed	claim	VERB
ftr-393	891	34	approximately	approximately	ADV
ftr-393	891	35	$	$	SYM
ftr-393	891	36	560	560	NUM
ftr-393	891	37	million	million	NUM
ftr-393	891	38	dollars	dollar	NOUN
ftr-393	891	39	in	in	ADP
ftr-393	891	40	capital	capital	NOUN
ftr-393	891	41	loss	loss	NOUN
ftr-393	891	42	on	on	ADP
ftr-393	891	43	the	the	DET
ftr-393	891	44	sale	sale	NOUN
ftr-393	891	45	,	,	PUNCT
ftr-393	891	46	which	which	PRON
ftr-393	891	47	it	it	PRON
ftr-393	891	48	reported	report	VERB
ftr-393	891	49	on	on	ADP
ftr-393	891	50	its	its	PRON
ftr-393	891	51	1998	1998	NUM
ftr-393	891	52	federal	federal	ADJ
ftr-393	891	53	tax	tax	NOUN
ftr-393	891	54	return	return	NOUN
ftr-393	891	55	.	.	PUNCT
ftr-393	892	1	b	b	NOUN
ftr-393	892	2	&	&	CCONJ
ftr-393	892	3	d	d	PROPN
ftr-393	892	4	applied	apply	VERB
ftr-393	892	5	a	a	DET
ftr-393	892	6	portion	portion	NOUN
ftr-393	892	7	of	of	ADP
ftr-393	892	8	the	the	DET
ftr-393	892	9	capital	capital	NOUN
ftr-393	892	10	loss	loss	NOUN
ftr-393	892	11	to	to	PART
ftr-393	892	12	offset	offset	VERB
ftr-393	892	13	its	its	PRON
ftr-393	892	14	capital	capital	NOUN
ftr-393	892	15	gains	gain	NOUN
ftr-393	892	16	from	from	ADP
ftr-393	892	17	selling	sell	VERB
ftr-393	892	18	the	the	DET
ftr-393	892	19	three	three	NUM
ftr-393	892	20	businesses	business	NOUN
ftr-393	892	21	,	,	PUNCT
ftr-393	892	22	and	and	CCONJ
ftr-393	892	23	carried	carry	VERB
ftr-393	892	24	back	back	ADV
ftr-393	892	25	and	and	CCONJ
ftr-393	892	26	carried	carry	VERB
ftr-393	892	27	forward	forward	ADV
ftr-393	892	28	the	the	DET
ftr-393	892	29	remaining	remain	VERB
ftr-393	892	30	capital	capital	NOUN
ftr-393	892	31	loss	loss	NOUN
ftr-393	892	32	to	to	PART
ftr-393	892	33	offset	offset	VERB
ftr-393	892	34	gains	gain	NOUN
ftr-393	892	35	in	in	ADP
ftr-393	892	36	prior	prior	ADJ
ftr-393	892	37	and	and	CCONJ
ftr-393	892	38	future	future	ADJ
ftr-393	892	39	tax	tax	NOUN
ftr-393	892	40	years	year	NOUN
ftr-393	892	41	.	.	PUNCT
ftr-393	893	1	(	(	PUNCT
ftr-393	893	2	citations	citation	NOUN
ftr-393	893	3	omitted	omit	VERB
ftr-393	893	4	)	)	PUNCT
ftr-393	893	5	•	•	ADP
ftr-393	893	6	the	the	DET
ftr-393	893	7	court	court	NOUN
ftr-393	893	8	went	go	VERB
ftr-393	893	9	on	on	ADP
ftr-393	893	10	to	to	PART
ftr-393	893	11	analyze	analyze	VERB
ftr-393	893	12	and	and	CCONJ
ftr-393	893	13	conclude	conclude	VERB
ftr-393	893	14	that	that	SCONJ
ftr-393	893	15	§	§	PROPN
ftr-393	893	16	§	§	ADJ
ftr-393	893	17	357(c)(3	357(c)(3	NUM
ftr-393	893	18	)	)	PUNCT
ftr-393	893	19	and	and	CCONJ
ftr-393	893	20	358(d	358(d	NUM
ftr-393	893	21	)	)	PUNCT
ftr-393	893	22	applied	apply	VERB
ftr-393	893	23	so	so	SCONJ
ftr-393	893	24	the	the	DET
ftr-393	893	25	basis	basis	NOUN
ftr-393	893	26	of	of	ADP
ftr-393	893	27	the	the	DET
ftr-393	893	28	subsidiary	subsidiary	NOUN
ftr-393	893	29	’s	’s	PART
ftr-393	893	30	stock	stock	NOUN
ftr-393	893	31	is	be	AUX
ftr-393	893	32	not	not	PART
ftr-393	893	33	reduced	reduce	VERB
ftr-393	893	34	by	by	ADP
ftr-393	893	35	the	the	DET
ftr-393	893	36	amount	amount	NOUN
ftr-393	893	37	of	of	ADP
ftr-393	893	38	the	the	DET
ftr-393	893	39	contingent	contingent	ADJ
ftr-393	893	40	employee	employee	NOUN
ftr-393	893	41	healthcare	healthcare	NOUN
ftr-393	893	42	claims	claim	VERB
ftr-393	893	43	.	.	PUNCT
ftr-393	894	1	it	it	PRON
ftr-393	894	2	rejected	reject	VERB
ftr-393	894	3	the	the	DET
ftr-393	894	4	irs	irs	PROPN
ftr-393	894	5	’s	’s	PART
ftr-393	894	6	contention	contention	NOUN
ftr-393	894	7	that	that	SCONJ
ftr-393	894	8	the	the	DET
ftr-393	894	9	claims	claim	NOUN
ftr-393	894	10	had	have	AUX
ftr-393	894	11	to	to	PART
ftr-393	894	12	be	be	AUX
ftr-393	894	13	deductible	deductible	ADJ
ftr-393	894	14	by	by	ADP
ftr-393	894	15	the	the	DET
ftr-393	894	16	transferee	transferee	NOUN
ftr-393	895	1	[	[	X
ftr-393	895	2	the	the	DET
ftr-393	895	3	subsidiary	subsidiary	NOUN
ftr-393	895	4	]	]	PUNCT
ftr-393	895	5	,	,	PUNCT
ftr-393	895	6	and	and	CCONJ
ftr-393	895	7	held	hold	VERB
ftr-393	895	8	that	that	SCONJ
ftr-393	895	9	(	(	PUNCT
ftr-393	895	10	based	base	VERB
ftr-393	895	11	upon	upon	SCONJ
ftr-393	895	12	the	the	DET
ftr-393	895	13	1978	1978	NUM
ftr-393	895	14	legislative	legislative	ADJ
ftr-393	895	15	history	history	NOUN
ftr-393	895	16	to	to	ADP
ftr-393	895	17	§	§	PROPN
ftr-393	895	18	357(c)(3	357(c)(3	NUM
ftr-393	895	19	)	)	PUNCT
ftr-393	895	20	)	)	PUNCT
ftr-393	895	21	the	the	DET
ftr-393	895	22	only	only	ADJ
ftr-393	895	23	requirement	requirement	NOUN
ftr-393	895	24	is	be	AUX
ftr-393	895	25	that	that	SCONJ
ftr-393	895	26	the	the	DET
ftr-393	895	27	claims	claim	NOUN
ftr-393	895	28	must	must	AUX
ftr-393	895	29	be	be	AUX
ftr-393	895	30	deductible	deductible	ADJ
ftr-393	895	31	by	by	ADP
ftr-393	895	32	taxpayer	taxpayer	NOUN
ftr-393	895	33	[	[	X
ftr-393	895	34	the	the	DET
ftr-393	895	35	transferor	transferor	NOUN
ftr-393	895	36	corporation	corporation	NOUN
ftr-393	895	37	]	]	PUNCT
ftr-393	895	38	.	.	PUNCT
ftr-393	896	1	•	•	NUM
ftr-393	896	2	section	section	NOUN
ftr-393	896	3	358(h	358(h	PROPN
ftr-393	896	4	)	)	PUNCT
ftr-393	896	5	,	,	PUNCT
ftr-393	896	6	added	add	VERB
ftr-393	896	7	in	in	ADP
ftr-393	896	8	2000	2000	NUM
ftr-393	896	9	and	and	CCONJ
ftr-393	896	10	amended	amend	VERB
ftr-393	896	11	in	in	ADP
ftr-393	896	12	2002	2002	NUM
ftr-393	896	13	,	,	PUNCT
ftr-393	896	14	would	would	AUX
ftr-393	896	15	preclude	preclude	VERB
ftr-393	896	16	this	this	DET
ftr-393	896	17	result	result	NOUN
ftr-393	896	18	for	for	ADP
ftr-393	896	19	assumptions	assumption	NOUN
ftr-393	896	20	of	of	ADP
ftr-393	896	21	liability	liability	NOUN
ftr-393	896	22	after	after	ADP
ftr-393	896	23	its	its	PRON
ftr-393	896	24	10/18/99	10/18/99	NUM
ftr-393	896	25	effective	effective	ADJ
ftr-393	896	26	date	date	NOUN
ftr-393	896	27	.	.	PUNCT
ftr-393	897	1	if	if	SCONJ
ftr-393	897	2	the	the	DET
ftr-393	897	3	basis	basis	NOUN
ftr-393	897	4	of	of	ADP
ftr-393	897	5	stock	stock	NOUN
ftr-393	897	6	received	receive	VERB
ftr-393	897	7	in	in	ADP
ftr-393	897	8	a	a	DET
ftr-393	897	9	§	§	PROPN
ftr-393	897	10	351	351	NUM
ftr-393	897	11	transaction	transaction	NOUN
ftr-393	897	12	otherwise	otherwise	ADV
ftr-393	897	13	would	would	AUX
ftr-393	897	14	exceed	exceed	VERB
ftr-393	897	15	its	its	PRON
ftr-393	897	16	fair	fair	ADJ
ftr-393	897	17	market	market	NOUN
ftr-393	897	18	value	value	NOUN
ftr-393	897	19	,	,	PUNCT
ftr-393	897	20	§	§	PROPN
ftr-393	897	21	358(h	358(h	NUM
ftr-393	897	22	)	)	PUNCT
ftr-393	897	23	requires	require	VERB
ftr-393	897	24	that	that	SCONJ
ftr-393	897	25	the	the	DET
ftr-393	897	26	basis	basis	NOUN
ftr-393	897	27	of	of	ADP
ftr-393	897	28	the	the	DET
ftr-393	897	29	stock	stock	NOUN
ftr-393	897	30	be	be	AUX
ftr-393	897	31	reduced	reduce	VERB
ftr-393	897	32	(	(	PUNCT
ftr-393	897	33	but	but	CCONJ
ftr-393	897	34	not	not	PART
ftr-393	897	35	below	below	ADP
ftr-393	897	36	the	the	DET
ftr-393	897	37	fair	fair	ADJ
ftr-393	897	38	market	market	NOUN
ftr-393	897	39	value	value	NOUN
ftr-393	897	40	)	)	PUNCT
ftr-393	897	41	by	by	ADP
ftr-393	897	42	the	the	DET
ftr-393	897	43	amount	amount	NOUN
ftr-393	898	1	484	484	NUM
ftr-393	898	2	florida	florida	PROPN
ftr-393	898	3	tax	tax	NOUN
ftr-393	898	4	review	review	NOUN
ftr-393	898	5	[	[	X
ftr-393	898	6	vol	vol	NOUN
ftr-393	898	7	.	.	PUNCT
ftr-393	898	8	8	8	NUM
ftr-393	898	9	:	:	PUNCT
ftr-393	898	10	si	si	X
ftr-393	898	11	(	(	PUNCT
ftr-393	898	12	determined	determine	VERB
ftr-393	898	13	as	as	ADP
ftr-393	898	14	of	of	ADP
ftr-393	898	15	the	the	DET
ftr-393	898	16	date	date	NOUN
ftr-393	898	17	of	of	ADP
ftr-393	898	18	the	the	DET
ftr-393	898	19	exchange	exchange	NOUN
ftr-393	898	20	)	)	PUNCT
ftr-393	898	21	of	of	ADP
ftr-393	898	22	any	any	DET
ftr-393	898	23	§	§	ADJ
ftr-393	898	24	357(c)(3	357(c)(3	NUM
ftr-393	898	25	)	)	PUNCT
ftr-393	898	26	liability	liability	NOUN
ftr-393	898	27	that	that	PRON
ftr-393	898	28	was	be	AUX
ftr-393	898	29	assumed	assume	VERB
ftr-393	898	30	by	by	ADP
ftr-393	898	31	the	the	DET
ftr-393	898	32	corporation	corporation	NOUN
ftr-393	898	33	.	.	PUNCT
ftr-393	899	1	for	for	ADP
ftr-393	899	2	this	this	DET
ftr-393	899	3	purpose	purpose	NOUN
ftr-393	899	4	,	,	PUNCT
ftr-393	899	5	“	"	PUNCT
ftr-393	899	6	liability	liability	NOUN
ftr-393	899	7	”	"	PUNCT
ftr-393	899	8	is	be	AUX
ftr-393	899	9	broadly	broadly	ADV
ftr-393	899	10	defined	define	VERB
ftr-393	899	11	to	to	PART
ftr-393	899	12	include	include	VERB
ftr-393	899	13	“	"	PUNCT
ftr-393	899	14	any	any	DET
ftr-393	899	15	fixed	fixed	ADJ
ftr-393	899	16	or	or	CCONJ
ftr-393	899	17	contingent	contingent	ADJ
ftr-393	899	18	obligation	obligation	NOUN
ftr-393	899	19	to	to	PART
ftr-393	899	20	make	make	VERB
ftr-393	899	21	payment	payment	NOUN
ftr-393	899	22	,	,	PUNCT
ftr-393	899	23	without	without	ADP
ftr-393	899	24	regard	regard	NOUN
ftr-393	899	25	to	to	ADP
ftr-393	899	26	whether	whether	SCONJ
ftr-393	899	27	the	the	DET
ftr-393	899	28	obligation	obligation	NOUN
ftr-393	899	29	is	be	AUX
ftr-393	899	30	otherwise	otherwise	ADV
ftr-393	899	31	taken	take	VERB
ftr-393	899	32	into	into	ADP
ftr-393	899	33	account	account	NOUN
ftr-393	899	34	for	for	ADP
ftr-393	899	35	purposes	purpose	NOUN
ftr-393	899	36	of	of	ADP
ftr-393	899	37	[	[	PUNCT
ftr-393	899	38	the	the	DET
ftr-393	899	39	income	income	NOUN
ftr-393	899	40	tax	tax	NOUN
ftr-393	899	41	]	]	X
ftr-393	899	42	.	.	PUNCT
ftr-393	899	43	”	"	PUNCT
ftr-393	900	1	b.	b.	PROPN
ftr-393	900	2	black	black	PROPN
ftr-393	900	3	&	&	CCONJ
ftr-393	900	4	decker	decker	PROPN
ftr-393	900	5	in	in	ADP
ftr-393	900	6	the	the	DET
ftr-393	900	7	fourth	fourth	ADJ
ftr-393	900	8	circuit	circuit	NOUN
ftr-393	900	9	:	:	PUNCT
ftr-393	900	10	the	the	DET
ftr-393	900	11	holding	holding	NOUN
ftr-393	900	12	that	that	DET
ftr-393	900	13	basis	basis	NOUN
ftr-393	900	14	was	be	AUX
ftr-393	900	15	not	not	PART
ftr-393	900	16	reduced	reduce	VERB
ftr-393	900	17	by	by	ADP
ftr-393	900	18	contingent	contingent	ADJ
ftr-393	900	19	deductible	deductible	ADJ
ftr-393	900	20	liabilities	liability	NOUN
ftr-393	900	21	was	be	AUX
ftr-393	900	22	affirmed	affirm	VERB
ftr-393	900	23	,	,	PUNCT
ftr-393	900	24	but	but	CCONJ
ftr-393	900	25	the	the	DET
ftr-393	900	26	holding	holding	NOUN
ftr-393	900	27	that	that	PRON
ftr-393	900	28	the	the	DET
ftr-393	900	29	transaction	transaction	NOUN
ftr-393	900	30	did	do	AUX
ftr-393	900	31	not	not	PART
ftr-393	900	32	lack	lack	VERB
ftr-393	900	33	economic	economic	ADJ
ftr-393	900	34	substance	substance	NOUN
ftr-393	900	35	was	be	AUX
ftr-393	900	36	reversed	reverse	VERB
ftr-393	900	37	and	and	CCONJ
ftr-393	900	38	the	the	DET
ftr-393	900	39	case	case	NOUN
ftr-393	900	40	was	be	AUX
ftr-393	900	41	remanded	remand	VERB
ftr-393	900	42	for	for	ADP
ftr-393	900	43	trial	trial	NOUN
ftr-393	900	44	.	.	PUNCT
ftr-393	901	1	black	black	PROPN
ftr-393	901	2	&	&	CCONJ
ftr-393	901	3	decker	decker	PROPN
ftr-393	901	4	corp	corp	PROPN
ftr-393	901	5	.	.	PROPN
ftr-393	902	1	v.	v.	PROPN
ftr-393	902	2	united	united	PROPN
ftr-393	902	3	states	states	PROPN
ftr-393	902	4	,	,	PUNCT
ftr-393	902	5	436	436	NUM
ftr-393	902	6	f.3d	f.3d	NUM
ftr-393	902	7	431	431	NUM
ftr-393	902	8	(	(	PUNCT
ftr-393	902	9	4th	4th	ADJ
ftr-393	902	10	cir	cir	NOUN
ftr-393	902	11	.	.	PUNCT
ftr-393	902	12	2/2/06	2/2/06	NUM
ftr-393	902	13	)	)	PUNCT
ftr-393	902	14	,	,	PUNCT
ftr-393	902	15	aff’g	aff’g	PROPN
ftr-393	902	16	denial	denial	NOUN
ftr-393	902	17	of	of	ADP
ftr-393	902	18	government	government	NOUN
ftr-393	902	19	’s	’s	PART
ftr-393	902	20	motion	motion	NOUN
ftr-393	902	21	for	for	ADP
ftr-393	902	22	summary	summary	NOUN
ftr-393	902	23	judgment	judgment	NOUN
ftr-393	902	24	at	at	ADP
ftr-393	902	25	2004	2004	NUM
ftr-393	902	26	-	-	SYM
ftr-393	902	27	2	2	NUM
ftr-393	902	28	u.s.t.c	u.s.t.c	PROPN
ftr-393	902	29	.	.	PROPN
ftr-393	903	1	¶	¶	PROPN
ftr-393	903	2	50,359	50,359	NUM
ftr-393	903	3	,	,	PUNCT
ftr-393	903	4	94	94	NUM
ftr-393	903	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	903	6	2004	2004	NUM
ftr-393	903	7	-	-	SYM
ftr-393	903	8	5690	5690	NUM
ftr-393	903	9	(	(	PUNCT
ftr-393	903	10	d.	d.	PROPN
ftr-393	903	11	md	md	PROPN
ftr-393	903	12	.	.	PROPN
ftr-393	903	13	8/3/04	8/3/04	NUM
ftr-393	903	14	)	)	PUNCT
ftr-393	903	15	,	,	PUNCT
ftr-393	903	16	rev’g	rev’g	PROPN
ftr-393	903	17	grant	grant	NOUN
ftr-393	903	18	of	of	ADP
ftr-393	903	19	taxpayer	taxpayer	NOUN
ftr-393	903	20	’s	’s	PART
ftr-393	903	21	motion	motion	NOUN
ftr-393	903	22	for	for	ADP
ftr-393	903	23	summary	summary	NOUN
ftr-393	903	24	judgment	judgment	NOUN
ftr-393	903	25	at	at	ADP
ftr-393	903	26	340	340	NUM
ftr-393	903	27	f.	f.	PROPN
ftr-393	903	28	supp	supp	PROPN
ftr-393	903	29	.	.	PUNCT
ftr-393	904	1	2d	2d	PROPN
ftr-393	904	2	621	621	NUM
ftr-393	904	3	(	(	PUNCT
ftr-393	904	4	d.	d.	PROPN
ftr-393	904	5	md	md	PROPN
ftr-393	904	6	.	.	PUNCT
ftr-393	905	1	10/22/04	10/22/04	NUM
ftr-393	905	2	)	)	PUNCT
ftr-393	905	3	,	,	PUNCT
ftr-393	905	4	and	and	CCONJ
ftr-393	905	5	remanding	remand	VERB
ftr-393	905	6	for	for	ADP
ftr-393	905	7	trial	trial	NOUN
ftr-393	905	8	.	.	PUNCT
ftr-393	906	1	judge	judge	PROPN
ftr-393	906	2	michael	michael	PROPN
ftr-393	906	3	’s	’s	PART
ftr-393	906	4	opinion	opinion	NOUN
ftr-393	906	5	held	hold	VERB
ftr-393	906	6	that	that	SCONJ
ftr-393	906	7	the	the	DET
ftr-393	906	8	government	government	NOUN
ftr-393	906	9	motion	motion	NOUN
ftr-393	906	10	for	for	ADP
ftr-393	906	11	summary	summary	NOUN
ftr-393	906	12	judgment	judgment	NOUN
ftr-393	906	13	was	be	AUX
ftr-393	906	14	properly	properly	ADV
ftr-393	906	15	denied	deny	VERB
ftr-393	906	16	because	because	SCONJ
ftr-393	906	17	the	the	DET
ftr-393	906	18	statute	statute	NOUN
ftr-393	906	19	in	in	ADP
ftr-393	906	20	effect	effect	NOUN
ftr-393	906	21	at	at	ADP
ftr-393	906	22	the	the	DET
ftr-393	906	23	time	time	NOUN
ftr-393	906	24	of	of	ADP
ftr-393	906	25	the	the	DET
ftr-393	906	26	transaction	transaction	NOUN
ftr-393	906	27	permitted	permit	VERB
ftr-393	906	28	taxpayer	taxpayer	NOUN
ftr-393	906	29	to	to	PART
ftr-393	906	30	do	do	VERB
ftr-393	906	31	what	what	PRON
ftr-393	906	32	it	it	PRON
ftr-393	906	33	did	do	VERB
ftr-393	906	34	,	,	PUNCT
ftr-393	906	35	rejecting	reject	VERB
ftr-393	906	36	the	the	DET
ftr-393	906	37	government	government	NOUN
ftr-393	906	38	’s	’s	PART
ftr-393	906	39	arguments	argument	NOUN
ftr-393	906	40	that	that	SCONJ
ftr-393	906	41	legislative	legislative	ADJ
ftr-393	906	42	history	history	NOUN
ftr-393	906	43	and	and	CCONJ
ftr-393	906	44	public	public	ADJ
ftr-393	906	45	policy	policy	NOUN
ftr-393	906	46	required	require	VERB
ftr-393	906	47	reversal	reversal	NOUN
ftr-393	906	48	.	.	PUNCT
ftr-393	907	1	he	he	PRON
ftr-393	907	2	stated	state	VERB
ftr-393	907	3	that	that	SCONJ
ftr-393	907	4	“	"	PUNCT
ftr-393	907	5	we	we	PRON
ftr-393	907	6	are	be	AUX
ftr-393	907	7	not	not	PART
ftr-393	907	8	convinced	convince	VERB
ftr-393	907	9	that	that	SCONJ
ftr-393	907	10	the	the	DET
ftr-393	907	11	language	language	NOUN
ftr-393	907	12	of	of	ADP
ftr-393	907	13	§	§	PROPN
ftr-393	907	14	357(c)(3	357(c)(3	NUM
ftr-393	907	15	)	)	PUNCT
ftr-393	907	16	is	be	AUX
ftr-393	907	17	so	so	ADV
ftr-393	907	18	unclear	unclear	ADJ
ftr-393	907	19	as	as	SCONJ
ftr-393	907	20	to	to	PART
ftr-393	907	21	permit	permit	VERB
ftr-393	907	22	us	we	PRON
ftr-393	907	23	to	to	PART
ftr-393	907	24	rely	rely	VERB
ftr-393	907	25	on	on	ADP
ftr-393	907	26	this	this	DET
ftr-393	907	27	policy	policy	NOUN
ftr-393	907	28	argument	argument	NOUN
ftr-393	907	29	and	and	CCONJ
ftr-393	907	30	adopt	adopt	VERB
ftr-393	907	31	the	the	DET
ftr-393	907	32	irs	irs	PROPN
ftr-393	907	33	’s	’s	PART
ftr-393	907	34	reading	reading	NOUN
ftr-393	907	35	.	.	PUNCT
ftr-393	907	36	”	"	PUNCT
ftr-393	908	1	he	he	PRON
ftr-393	908	2	concluded	conclude	VERB
ftr-393	908	3	that	that	SCONJ
ftr-393	908	4	the	the	DET
ftr-393	908	5	contingent	contingent	NOUN
ftr-393	908	6	liability	liability	NOUN
ftr-393	908	7	taxpayer	taxpayer	NOUN
ftr-393	908	8	transferred	transfer	VERB
ftr-393	908	9	“	"	PUNCT
ftr-393	908	10	falls	fall	VERB
ftr-393	908	11	within	within	ADP
ftr-393	908	12	the	the	DET
ftr-393	908	13	§	§	PROPN
ftr-393	908	14	357(c)(3	357(c)(3	NUM
ftr-393	908	15	)	)	PUNCT
ftr-393	908	16	exception	exception	NOUN
ftr-393	908	17	for	for	ADP
ftr-393	908	18	‘	'	PUNCT
ftr-393	908	19	liability	liability	NOUN
ftr-393	908	20	the	the	DET
ftr-393	908	21	payment	payment	NOUN
ftr-393	908	22	of	of	ADP
ftr-393	908	23	which	which	PRON
ftr-393	908	24	.	.	PUNCT
ftr-393	908	25	.	.	PUNCT
ftr-393	908	26	.	.	PUNCT
ftr-393	909	1	would	would	AUX
ftr-393	909	2	give	give	VERB
ftr-393	909	3	rise	rise	NOUN
ftr-393	909	4	to	to	ADP
ftr-393	909	5	a	a	DET
ftr-393	909	6	deduction	deduction	NOUN
ftr-393	909	7	.	.	PUNCT
ftr-393	909	8	’	'	PUNCT
ftr-393	909	9	”	"	PUNCT
ftr-393	910	1	•	•	ADV
ftr-393	910	2	however	however	ADV
ftr-393	910	3	,	,	PUNCT
ftr-393	910	4	judge	judge	PROPN
ftr-393	910	5	michael	michael	PROPN
ftr-393	910	6	held	hold	VERB
ftr-393	910	7	that	that	SCONJ
ftr-393	910	8	the	the	DET
ftr-393	910	9	government	government	NOUN
ftr-393	910	10	was	be	AUX
ftr-393	910	11	entitled	entitle	VERB
ftr-393	910	12	to	to	ADP
ftr-393	910	13	a	a	DET
ftr-393	910	14	trial	trial	NOUN
ftr-393	910	15	on	on	ADP
ftr-393	910	16	the	the	DET
ftr-393	910	17	issue	issue	NOUN
ftr-393	910	18	of	of	ADP
ftr-393	910	19	whether	whether	SCONJ
ftr-393	910	20	the	the	DET
ftr-393	910	21	transaction	transaction	NOUN
ftr-393	910	22	was	be	AUX
ftr-393	910	23	a	a	DET
ftr-393	910	24	sham	sham	NOUN
ftr-393	910	25	,	,	PUNCT
ftr-393	910	26	stating	state	VERB
ftr-393	910	27	that	that	SCONJ
ftr-393	910	28	the	the	DET
ftr-393	910	29	transaction	transaction	NOUN
ftr-393	910	30	should	should	AUX
ftr-393	910	31	be	be	AUX
ftr-393	910	32	scrutinized	scrutinize	VERB
ftr-393	910	33	for	for	ADP
ftr-393	910	34	its	its	PRON
ftr-393	910	35	real	real	ADJ
ftr-393	910	36	economic	economic	ADJ
ftr-393	910	37	effects	effect	NOUN
ftr-393	910	38	,	,	PUNCT
ftr-393	910	39	including	include	VERB
ftr-393	910	40	whether	whether	SCONJ
ftr-393	910	41	there	there	PRON
ftr-393	910	42	are	be	VERB
ftr-393	910	43	reasonable	reasonable	ADJ
ftr-393	910	44	expected	expect	VERB
ftr-393	910	45	profits	profit	NOUN
ftr-393	910	46	from	from	ADP
ftr-393	910	47	the	the	DET
ftr-393	910	48	transaction	transaction	NOUN
ftr-393	910	49	.	.	PUNCT
ftr-393	911	1	he	he	PRON
ftr-393	911	2	refused	refuse	VERB
ftr-393	911	3	to	to	PART
ftr-393	911	4	follow	follow	VERB
ftr-393	911	5	united	united	PROPN
ftr-393	911	6	parcel	parcel	PROPN
ftr-393	911	7	serv	serv	PROPN
ftr-393	911	8	.	.	PUNCT
ftr-393	912	1	of	of	ADP
ftr-393	912	2	am	am	PROPN
ftr-393	912	3	.	.	PROPN
ftr-393	912	4	,	,	PUNCT
ftr-393	912	5	inc	inc	PROPN
ftr-393	912	6	.	.	PROPN
ftr-393	912	7	v.	v.	PROPN
ftr-393	912	8	commissioner	commissioner	PROPN
ftr-393	912	9	,	,	PUNCT
ftr-393	912	10	254	254	NUM
ftr-393	912	11	f.3d	f.3d	NUM
ftr-393	912	12	1014	1014	NUM
ftr-393	912	13	,	,	PUNCT
ftr-393	912	14	1019	1019	NUM
ftr-393	912	15	(	(	PUNCT
ftr-393	912	16	11th	11th	ADJ
ftr-393	912	17	cir	cir	NOUN
ftr-393	912	18	.	.	PUNCT
ftr-393	912	19	2001	2001	NUM
ftr-393	912	20	)	)	PUNCT
ftr-393	912	21	.	.	PUNCT
ftr-393	913	1	2	2	X
ftr-393	913	2	.	.	X
ftr-393	913	3	a	a	DET
ftr-393	913	4	second	second	ADJ
ftr-393	913	5	taxpayer	taxpayer	NOUN
ftr-393	913	6	victory	victory	NOUN
ftr-393	913	7	in	in	ADP
ftr-393	913	8	a	a	DET
ftr-393	913	9	listed	list	VERB
ftr-393	913	10	contingent	contingent	NOUN
ftr-393	913	11	liability	liability	NOUN
ftr-393	913	12	transaction	transaction	NOUN
ftr-393	913	13	is	be	AUX
ftr-393	913	14	reversed	reverse	VERB
ftr-393	913	15	on	on	ADP
ftr-393	913	16	appeal	appeal	NOUN
ftr-393	913	17	.	.	PUNCT
ftr-393	914	1	coltec	coltec	ADJ
ftr-393	914	2	industries	industry	NOUN
ftr-393	914	3	,	,	PUNCT
ftr-393	914	4	inc	inc	PROPN
ftr-393	914	5	.	.	PROPN
ftr-393	914	6	v.	v.	PROPN
ftr-393	914	7	united	united	PROPN
ftr-393	914	8	states	states	PROPN
ftr-393	914	9	,	,	PUNCT
ftr-393	914	10	62	62	NUM
ftr-393	914	11	fed	feed	VERB
ftr-393	914	12	.	.	PUNCT
ftr-393	915	1	cl	cl	NOUN
ftr-393	915	2	.	.	PUNCT
ftr-393	916	1	716	716	NUM
ftr-393	916	2	(	(	PUNCT
ftr-393	916	3	fed	feed	VERB
ftr-393	916	4	.	.	PUNCT
ftr-393	916	5	cl	cl	NOUN
ftr-393	916	6	.	.	PUNCT
ftr-393	917	1	10/29/04	10/29/04	NUM
ftr-393	917	2	)	)	PUNCT
ftr-393	917	3	,	,	PUNCT
ftr-393	917	4	vacated	vacate	VERB
ftr-393	917	5	and	and	CCONJ
ftr-393	917	6	remanded	remand	VERB
ftr-393	917	7	,	,	PUNCT
ftr-393	917	8	454	454	NUM
ftr-393	917	9	f.3d	f.3d	NUM
ftr-393	917	10	1340	1340	NUM
ftr-393	917	11	(	(	PUNCT
ftr-393	917	12	fed	fed	PROPN
ftr-393	917	13	.	.	PUNCT
ftr-393	917	14	cir	cir	PROPN
ftr-393	917	15	.	.	PUNCT
ftr-393	918	1	7/12/06	7/12/06	NUM
ftr-393	918	2	)	)	PUNCT
ftr-393	918	3	.	.	PUNCT
ftr-393	919	1	taxpayer	taxpayer	NOUN
ftr-393	919	2	transferred	transfer	VERB
ftr-393	919	3	its	its	PRON
ftr-393	919	4	asbestos	asbestos	NOUN
ftr-393	919	5	liabilities	liability	NOUN
ftr-393	919	6	to	to	ADP
ftr-393	919	7	an	an	DET
ftr-393	919	8	asbestos	asbestos	NOUN
ftr-393	919	9	case	case	NOUN
ftr-393	919	10	management	management	NOUN
ftr-393	919	11	entity	entity	NOUN
ftr-393	919	12	[	[	X
ftr-393	919	13	“	"	PUNCT
ftr-393	919	14	garrison	garrison	NOUN
ftr-393	919	15	”	"	PUNCT
ftr-393	919	16	]	]	PUNCT
ftr-393	919	17	,	,	PUNCT
ftr-393	919	18	which	which	PRON
ftr-393	919	19	was	be	AUX
ftr-393	919	20	an	an	DET
ftr-393	919	21	existing	exist	VERB
ftr-393	919	22	shell	shell	NOUN
ftr-393	919	23	subsidiary	subsidiary	NOUN
ftr-393	919	24	that	that	PRON
ftr-393	919	25	had	have	VERB
ftr-393	919	26	no	no	DET
ftr-393	919	27	assets	asset	NOUN
ftr-393	919	28	,	,	PUNCT
ftr-393	919	29	together	together	ADV
ftr-393	919	30	with	with	ADP
ftr-393	919	31	a	a	DET
ftr-393	919	32	related	relate	VERB
ftr-393	919	33	party	party	NOUN
ftr-393	919	34	note	note	NOUN
ftr-393	919	35	for	for	ADP
ftr-393	919	36	$	$	SYM
ftr-393	919	37	375	375	NUM
ftr-393	919	38	million	million	NUM
ftr-393	919	39	and	and	CCONJ
ftr-393	919	40	some	some	DET
ftr-393	919	41	other	other	ADJ
ftr-393	919	42	miscellaneous	miscellaneous	ADJ
ftr-393	919	43	assets	asset	NOUN
ftr-393	919	44	.	.	PUNCT
ftr-393	920	1	it	it	PRON
ftr-393	920	2	sold	sell	VERB
ftr-393	920	3	about	about	ADV
ftr-393	920	4	6.67	6.67	NUM
ftr-393	920	5	percent	percent	NOUN
ftr-393	920	6	of	of	ADP
ftr-393	920	7	the	the	DET
ftr-393	920	8	garrison	garrison	NOUN
ftr-393	920	9	stock	stock	NOUN
ftr-393	920	10	to	to	ADP
ftr-393	920	11	two	two	NUM
ftr-393	920	12	banks	bank	NOUN
ftr-393	920	13	for	for	ADP
ftr-393	920	14	a	a	DET
ftr-393	920	15	total	total	NOUN
ftr-393	920	16	of	of	ADP
ftr-393	920	17	$	$	SYM
ftr-393	920	18	500,000	500,000	NUM
ftr-393	920	19	and	and	CCONJ
ftr-393	920	20	reported	report	VERB
ftr-393	920	21	a	a	DET
ftr-393	920	22	multimillion	multimillion	NUM
ftr-393	920	23	dollar	dollar	NOUN
ftr-393	920	24	loss	loss	NOUN
ftr-393	920	25	that	that	PRON
ftr-393	920	26	saved	save	VERB
ftr-393	920	27	it	it	PRON
ftr-393	920	28	over	over	ADP
ftr-393	920	29	$	$	SYM
ftr-393	920	30	82	82	NUM
ftr-393	920	31	million	million	NUM
ftr-393	920	32	in	in	ADP
ftr-393	920	33	taxes	taxis	NOUN
ftr-393	920	34	.	.	PUNCT
ftr-393	921	1	a.	a.	NOUN
ftr-393	921	2	court	court	PROPN
ftr-393	921	3	of	of	ADP
ftr-393	921	4	federal	federal	ADJ
ftr-393	921	5	claims	claim	NOUN
ftr-393	921	6	opinion	opinion	NOUN
ftr-393	921	7	:	:	PUNCT
ftr-393	921	8	judge	judge	PROPN
ftr-393	921	9	susan	susan	PROPN
ftr-393	921	10	g.	g.	PROPN
ftr-393	921	11	braden	braden	PROPN
ftr-393	921	12	found	find	VERB
ftr-393	921	13	that	that	SCONJ
ftr-393	921	14	this	this	DET
ftr-393	921	15	transaction	transaction	NOUN
ftr-393	921	16	satisfied	satisfy	VERB
ftr-393	921	17	all	all	DET
ftr-393	921	18	the	the	DET
ftr-393	921	19	requirements	requirement	NOUN
ftr-393	921	20	of	of	ADP
ftr-393	921	21	2007	2007	NUM
ftr-393	921	22	]	]	PUNCT
ftr-393	921	23	recent	recent	ADJ
ftr-393	921	24	developments	development	NOUN
ftr-393	921	25	in	in	ADP
ftr-393	921	26	federal	federal	ADJ
ftr-393	921	27	income	income	NOUN
ftr-393	921	28	taxation	taxation	NOUN
ftr-393	921	29	485	485	NUM
ftr-393	921	30	existing	exist	VERB
ftr-393	921	31	law	law	NOUN
ftr-393	921	32	.	.	PUNCT
ftr-393	922	1	judge	judge	PROPN
ftr-393	922	2	braden	braden	PROPN
ftr-393	922	3	rejected	reject	VERB
ftr-393	922	4	the	the	DET
ftr-393	922	5	concept	concept	NOUN
ftr-393	922	6	of	of	ADP
ftr-393	922	7	a	a	DET
ftr-393	922	8	court	court	NOUN
ftr-393	922	9	applying	apply	VERB
ftr-393	922	10	the	the	DET
ftr-393	922	11	economic	economic	ADJ
ftr-393	922	12	substance	substance	NOUN
ftr-393	922	13	doctrine	doctrine	NOUN
ftr-393	922	14	to	to	ADP
ftr-393	922	15	tax	tax	NOUN
ftr-393	922	16	cases	case	NOUN
ftr-393	922	17	on	on	ADP
ftr-393	922	18	the	the	DET
ftr-393	922	19	ground	ground	NOUN
ftr-393	922	20	that	that	SCONJ
ftr-393	922	21	taxpayers	taxpayer	NOUN
ftr-393	922	22	“	"	PUNCT
ftr-393	922	23	must	must	AUX
ftr-393	922	24	be	be	AUX
ftr-393	922	25	able	able	ADJ
ftr-393	922	26	to	to	PART
ftr-393	922	27	rely	rely	VERB
ftr-393	922	28	on	on	ADP
ftr-393	922	29	clear	clear	ADJ
ftr-393	922	30	and	and	CCONJ
ftr-393	922	31	understandable	understandable	ADJ
ftr-393	922	32	rules	rule	NOUN
ftr-393	922	33	established	establish	VERB
ftr-393	922	34	by	by	ADP
ftr-393	922	35	congress	congress	PROPN
ftr-393	922	36	to	to	PART
ftr-393	922	37	ascertain	ascertain	VERB
ftr-393	922	38	their	their	PRON
ftr-393	922	39	federal	federal	ADJ
ftr-393	922	40	tax	tax	NOUN
ftr-393	922	41	obligations	obligation	NOUN
ftr-393	922	42	.	.	PUNCT
ftr-393	922	43	”	"	PUNCT
ftr-393	923	1	after	after	ADP
ftr-393	923	2	discussing	discuss	VERB
ftr-393	923	3	the	the	DET
ftr-393	923	4	complexity	complexity	NOUN
ftr-393	923	5	of	of	ADP
ftr-393	923	6	the	the	DET
ftr-393	923	7	economic	economic	ADJ
ftr-393	923	8	substance	substance	NOUN
ftr-393	923	9	doctrine	doctrine	NOUN
ftr-393	923	10	,	,	PUNCT
ftr-393	923	11	she	she	PRON
ftr-393	923	12	concluded	conclude	VERB
ftr-393	923	13	“	"	PUNCT
ftr-393	923	14	that	that	SCONJ
ftr-393	923	15	where	where	SCONJ
ftr-393	923	16	a	a	DET
ftr-393	923	17	taxpayer	taxpayer	NOUN
ftr-393	923	18	has	have	AUX
ftr-393	923	19	satisfied	satisfy	VERB
ftr-393	923	20	all	all	DET
ftr-393	923	21	statutory	statutory	ADJ
ftr-393	923	22	requirements	requirement	NOUN
ftr-393	923	23	established	establish	VERB
ftr-393	923	24	by	by	ADP
ftr-393	923	25	congress	congress	PROPN
ftr-393	923	26	,	,	PUNCT
ftr-393	923	27	as	as	SCONJ
ftr-393	923	28	coltec	coltec	ADJ
ftr-393	923	29	did	do	VERB
ftr-393	923	30	in	in	ADP
ftr-393	923	31	this	this	DET
ftr-393	923	32	case	case	NOUN
ftr-393	923	33	,	,	PUNCT
ftr-393	923	34	the	the	DET
ftr-393	923	35	use	use	NOUN
ftr-393	923	36	of	of	ADP
ftr-393	923	37	the	the	DET
ftr-393	923	38	‘	'	PUNCT
ftr-393	923	39	economic	economic	ADJ
ftr-393	923	40	substance	substance	NOUN
ftr-393	923	41	’	'	PUNCT
ftr-393	923	42	doctrine	doctrine	NOUN
ftr-393	923	43	to	to	PART
ftr-393	923	44	trump	trump	VERB
ftr-393	923	45	‘	'	PUNCT
ftr-393	923	46	mere	mere	ADJ
ftr-393	923	47	compliance	compliance	NOUN
ftr-393	923	48	with	with	ADP
ftr-393	923	49	the	the	DET
ftr-393	923	50	code	code	NOUN
ftr-393	923	51	’	'	PUNCT
ftr-393	923	52	would	would	AUX
ftr-393	923	53	violate	violate	VERB
ftr-393	923	54	the	the	DET
ftr-393	923	55	separation	separation	NOUN
ftr-393	923	56	of	of	ADP
ftr-393	923	57	powers	power	NOUN
ftr-393	923	58	.	.	PUNCT
ftr-393	923	59	”	"	PUNCT
ftr-393	924	1	•	•	ADP
ftr-393	924	2	as	as	SCONJ
ftr-393	924	3	illustrated	illustrate	VERB
ftr-393	924	4	by	by	ADP
ftr-393	924	5	rev	rev	PROPN
ftr-393	924	6	.	.	PROPN
ftr-393	924	7	rul	rul	PROPN
ftr-393	924	8	.	.	PUNCT
ftr-393	925	1	95	95	NUM
ftr-393	925	2	-	-	SYM
ftr-393	925	3	74	74	NUM
ftr-393	925	4	,	,	PUNCT
ftr-393	925	5	1995	1995	NUM
ftr-393	925	6	-	-	SYM
ftr-393	925	7	2	2	NUM
ftr-393	925	8	c.b	c.b	PROPN
ftr-393	925	9	.	.	PROPN
ftr-393	925	10	36	36	NUM
ftr-393	925	11	,	,	PUNCT
ftr-393	925	12	§	§	NOUN
ftr-393	925	13	357(c)(3	357(c)(3	NUM
ftr-393	925	14	)	)	PUNCT
ftr-393	925	15	applies	apply	VERB
ftr-393	925	16	not	not	PART
ftr-393	925	17	only	only	ADV
ftr-393	925	18	to	to	PART
ftr-393	925	19	cash	cash	NOUN
ftr-393	925	20	method	method	NOUN
ftr-393	925	21	accounts	account	NOUN
ftr-393	925	22	payable	payable	ADJ
ftr-393	925	23	,	,	PUNCT
ftr-393	925	24	but	but	CCONJ
ftr-393	925	25	also	also	ADV
ftr-393	925	26	to	to	ADP
ftr-393	925	27	liabilities	liability	NOUN
ftr-393	925	28	of	of	ADP
ftr-393	925	29	accrual	accrual	ADJ
ftr-393	925	30	method	method	NOUN
ftr-393	925	31	transferors	transferor	NOUN
ftr-393	925	32	that	that	PRON
ftr-393	925	33	have	have	AUX
ftr-393	925	34	not	not	PART
ftr-393	925	35	yet	yet	ADV
ftr-393	925	36	been	be	AUX
ftr-393	925	37	allowed	allow	VERB
ftr-393	925	38	as	as	ADP
ftr-393	925	39	a	a	DET
ftr-393	925	40	deduction	deduction	NOUN
ftr-393	925	41	under	under	ADP
ftr-393	925	42	the	the	DET
ftr-393	925	43	economic	economic	ADJ
ftr-393	925	44	performance	performance	NOUN
ftr-393	925	45	rules	rule	NOUN
ftr-393	925	46	of	of	ADP
ftr-393	925	47	§	§	PROPN
ftr-393	925	48	461(h	461(h	PROPN
ftr-393	925	49	)	)	PUNCT
ftr-393	925	50	or	or	CCONJ
ftr-393	925	51	because	because	SCONJ
ftr-393	925	52	the	the	DET
ftr-393	925	53	liability	liability	NOUN
ftr-393	925	54	is	be	AUX
ftr-393	925	55	too	too	ADV
ftr-393	925	56	contingent	contingent	ADJ
ftr-393	925	57	.	.	PUNCT
ftr-393	926	1	as	as	ADP
ftr-393	926	2	a	a	DET
ftr-393	926	3	result	result	NOUN
ftr-393	926	4	,	,	PUNCT
ftr-393	926	5	§	§	PROPN
ftr-393	926	6	358(d)(2	358(d)(2	NUM
ftr-393	926	7	)	)	PUNCT
ftr-393	926	8	applies	apply	VERB
ftr-393	926	9	and	and	CCONJ
ftr-393	926	10	the	the	DET
ftr-393	926	11	transferor	transferor	NOUN
ftr-393	926	12	shareholder	shareholder	NOUN
ftr-393	926	13	’s	’s	PART
ftr-393	926	14	basis	basis	NOUN
ftr-393	926	15	in	in	ADP
ftr-393	926	16	the	the	DET
ftr-393	926	17	stock	stock	NOUN
ftr-393	926	18	received	receive	VERB
ftr-393	926	19	in	in	ADP
ftr-393	926	20	the	the	DET
ftr-393	926	21	exchange	exchange	NOUN
ftr-393	926	22	is	be	AUX
ftr-393	926	23	not	not	PART
ftr-393	926	24	reduced	reduce	VERB
ftr-393	926	25	by	by	ADP
ftr-393	926	26	the	the	DET
ftr-393	926	27	liability	liability	NOUN
ftr-393	926	28	.	.	PUNCT
ftr-393	927	1	aggressive	aggressive	ADJ
ftr-393	927	2	tax	tax	NOUN
ftr-393	927	3	planners	planner	NOUN
ftr-393	927	4	took	take	VERB
ftr-393	927	5	advantage	advantage	NOUN
ftr-393	927	6	of	of	ADP
ftr-393	927	7	this	this	DET
ftr-393	927	8	pattern	pattern	NOUN
ftr-393	927	9	of	of	ADP
ftr-393	927	10	the	the	DET
ftr-393	927	11	interaction	interaction	NOUN
ftr-393	927	12	of	of	ADP
ftr-393	927	13	the	the	DET
ftr-393	927	14	various	various	ADJ
ftr-393	927	15	statutory	statutory	ADJ
ftr-393	927	16	provisions	provision	NOUN
ftr-393	927	17	to	to	PART
ftr-393	927	18	create	create	VERB
ftr-393	927	19	artificial	artificial	ADJ
ftr-393	927	20	double	double	ADJ
ftr-393	927	21	deductions	deduction	NOUN
ftr-393	927	22	.	.	PUNCT
ftr-393	928	1	here	here	ADV
ftr-393	928	2	,	,	PUNCT
ftr-393	928	3	in	in	ADP
ftr-393	928	4	a	a	DET
ftr-393	928	5	transaction	transaction	NOUN
ftr-393	928	6	subject	subject	NOUN
ftr-393	928	7	to	to	ADP
ftr-393	928	8	§	§	PROPN
ftr-393	928	9	351	351	NUM
ftr-393	928	10	one	one	NUM
ftr-393	928	11	corporation	corporation	NOUN
ftr-393	928	12	,	,	PUNCT
ftr-393	928	13	garlock	garlock	PROPN
ftr-393	928	14	,	,	PUNCT
ftr-393	928	15	contributed	contribute	VERB
ftr-393	928	16	to	to	ADP
ftr-393	928	17	another	another	DET
ftr-393	928	18	corporation	corporation	NOUN
ftr-393	928	19	,	,	PUNCT
ftr-393	928	20	garrison	garrison	NOUN
ftr-393	928	21	,	,	PUNCT
ftr-393	928	22	cash	cash	NOUN
ftr-393	928	23	,	,	PUNCT
ftr-393	928	24	a	a	DET
ftr-393	928	25	$	$	SYM
ftr-393	928	26	375	375	NUM
ftr-393	928	27	million	million	NUM
ftr-393	928	28	promissory	promissory	NOUN
ftr-393	928	29	note	note	NOUN
ftr-393	928	30	to	to	PART
ftr-393	928	31	garlock	garlock	VERB
ftr-393	928	32	from	from	ADP
ftr-393	928	33	a	a	DET
ftr-393	928	34	related	related	ADJ
ftr-393	928	35	corporation	corporation	NOUN
ftr-393	928	36	,	,	PUNCT
ftr-393	928	37	and	and	CCONJ
ftr-393	928	38	certain	certain	ADJ
ftr-393	928	39	other	other	ADJ
ftr-393	928	40	property	property	NOUN
ftr-393	928	41	.	.	PUNCT
ftr-393	929	1	in	in	ADP
ftr-393	929	2	connection	connection	NOUN
ftr-393	929	3	with	with	ADP
ftr-393	929	4	the	the	DET
ftr-393	929	5	transfer	transfer	NOUN
ftr-393	929	6	,	,	PUNCT
ftr-393	929	7	garrison	garrison	NOUN
ftr-393	929	8	assumed	assume	VERB
ftr-393	929	9	$	$	SYM
ftr-393	929	10	371.2	371.2	NUM
ftr-393	929	11	million	million	NUM
ftr-393	929	12	of	of	ADP
ftr-393	929	13	garlock	garlock	PROPN
ftr-393	929	14	’s	’s	PART
ftr-393	929	15	contingent	contingent	ADJ
ftr-393	929	16	liabilities	liability	NOUN
ftr-393	929	17	for	for	ADP
ftr-393	929	18	asbestos	asbestos	NOUN
ftr-393	929	19	product	product	NOUN
ftr-393	929	20	liability	liability	NOUN
ftr-393	929	21	damage	damage	NOUN
ftr-393	929	22	claims	claim	NOUN
ftr-393	929	23	(	(	PUNCT
ftr-393	929	24	neither	neither	PRON
ftr-393	929	25	of	of	ADP
ftr-393	929	26	the	the	DET
ftr-393	929	27	events	event	NOUN
ftr-393	929	28	necessary	necessary	ADJ
ftr-393	929	29	to	to	PART
ftr-393	929	30	establish	establish	VERB
ftr-393	929	31	the	the	DET
ftr-393	929	32	fact	fact	NOUN
ftr-393	929	33	of	of	ADP
ftr-393	929	34	the	the	DET
ftr-393	929	35	liability	liability	NOUN
ftr-393	929	36	had	have	AUX
ftr-393	929	37	occurred	occur	VERB
ftr-393	929	38	,	,	PUNCT
ftr-393	929	39	i.e.	i.e.	X
ftr-393	929	40	,	,	PUNCT
ftr-393	929	41	the	the	DET
ftr-393	929	42	filing	filing	NOUN
ftr-393	929	43	of	of	ADP
ftr-393	929	44	a	a	DET
ftr-393	929	45	lawsuit	lawsuit	NOUN
ftr-393	929	46	asserting	assert	VERB
ftr-393	929	47	a	a	DET
ftr-393	929	48	claim	claim	NOUN
ftr-393	929	49	and	and	CCONJ
ftr-393	929	50	an	an	DET
ftr-393	929	51	adjudication	adjudication	NOUN
ftr-393	929	52	of	of	ADP
ftr-393	929	53	liability	liability	NOUN
ftr-393	929	54	)	)	PUNCT
ftr-393	929	55	.	.	PUNCT
ftr-393	930	1	shortly	shortly	ADV
ftr-393	930	2	thereafter	thereafter	ADV
ftr-393	930	3	,	,	PUNCT
ftr-393	930	4	garlock	garlock	PROPN
ftr-393	930	5	sold	sell	VERB
ftr-393	930	6	a	a	DET
ftr-393	930	7	significant	significant	ADJ
ftr-393	930	8	number	number	NOUN
ftr-393	930	9	of	of	ADP
ftr-393	930	10	the	the	DET
ftr-393	930	11	shares	share	NOUN
ftr-393	930	12	of	of	ADP
ftr-393	930	13	garrison	garrison	NOUN
ftr-393	930	14	and	and	CCONJ
ftr-393	930	15	claimed	claim	VERB
ftr-393	930	16	approximately	approximately	ADV
ftr-393	930	17	$	$	SYM
ftr-393	930	18	370	370	NUM
ftr-393	930	19	million	million	NUM
ftr-393	930	20	of	of	ADP
ftr-393	930	21	losses	loss	NOUN
ftr-393	930	22	,	,	PUNCT
ftr-393	930	23	having	having	AUX
ftr-393	930	24	determined	determine	VERB
ftr-393	930	25	the	the	DET
ftr-393	930	26	basis	basis	NOUN
ftr-393	930	27	of	of	ADP
ftr-393	930	28	the	the	DET
ftr-393	930	29	garrison	garrison	NOUN
ftr-393	930	30	stock	stock	NOUN
ftr-393	930	31	with	with	ADP
ftr-393	930	32	reference	reference	NOUN
ftr-393	930	33	to	to	ADP
ftr-393	930	34	an	an	DET
ftr-393	930	35	exchanged	exchange	VERB
ftr-393	930	36	basis	basis	NOUN
ftr-393	930	37	under	under	ADP
ftr-393	930	38	§	§	PROPN
ftr-393	930	39	358	358	NUM
ftr-393	930	40	that	that	PRON
ftr-393	930	41	was	be	AUX
ftr-393	930	42	not	not	PART
ftr-393	930	43	reduced	reduce	VERB
ftr-393	930	44	to	to	PART
ftr-393	930	45	reflect	reflect	VERB
ftr-393	930	46	the	the	DET
ftr-393	930	47	assumption	assumption	NOUN
ftr-393	930	48	of	of	ADP
ftr-393	930	49	the	the	DET
ftr-393	930	50	contingent	contingent	NOUN
ftr-393	930	51	asbestos	asbestos	NOUN
ftr-393	930	52	liabilities	liability	NOUN
ftr-393	930	53	.	.	PUNCT
ftr-393	931	1	since	since	SCONJ
ftr-393	931	2	the	the	DET
ftr-393	931	3	liabilities	liability	NOUN
ftr-393	931	4	were	be	AUX
ftr-393	931	5	contingent	contingent	ADJ
ftr-393	931	6	and	and	CCONJ
ftr-393	931	7	the	the	DET
ftr-393	931	8	liabilities	liability	NOUN
ftr-393	931	9	would	would	AUX
ftr-393	931	10	have	have	AUX
ftr-393	931	11	been	be	AUX
ftr-393	931	12	deductible	deductible	ADJ
ftr-393	931	13	by	by	ADP
ftr-393	931	14	the	the	DET
ftr-393	931	15	transferor	transferor	NOUN
ftr-393	931	16	upon	upon	SCONJ
ftr-393	931	17	payment	payment	NOUN
ftr-393	931	18	,	,	PUNCT
ftr-393	931	19	the	the	DET
ftr-393	931	20	court	court	NOUN
ftr-393	931	21	held	hold	VERB
ftr-393	931	22	that	that	SCONJ
ftr-393	931	23	the	the	DET
ftr-393	931	24	liabilities	liability	NOUN
ftr-393	931	25	were	be	AUX
ftr-393	931	26	within	within	ADP
ftr-393	931	27	those	those	PRON
ftr-393	931	28	described	describe	VERB
ftr-393	931	29	in	in	ADP
ftr-393	931	30	§	§	PROPN
ftr-393	931	31	§	§	PROPN
ftr-393	931	32	357(c)(3)(a	357(c)(3)(a	NUM
ftr-393	931	33	)	)	PUNCT
ftr-393	931	34	and	and	CCONJ
ftr-393	931	35	358(d)(2	358(d)(2	NUM
ftr-393	931	36	)	)	PUNCT
ftr-393	931	37	,	,	PUNCT
ftr-393	931	38	and	and	CCONJ
ftr-393	931	39	thus	thus	ADV
ftr-393	931	40	neither	neither	DET
ftr-393	931	41	§	§	PROPN
ftr-393	931	42	357(c)(1	357(c)(1	NUM
ftr-393	931	43	)	)	PUNCT
ftr-393	931	44	,	,	PUNCT
ftr-393	931	45	requiring	require	VERB
ftr-393	931	46	the	the	DET
ftr-393	931	47	recognition	recognition	NOUN
ftr-393	931	48	of	of	ADP
ftr-393	931	49	gain	gain	NOUN
ftr-393	931	50	to	to	ADP
ftr-393	931	51	the	the	DET
ftr-393	931	52	extent	extent	NOUN
ftr-393	931	53	that	that	SCONJ
ftr-393	931	54	the	the	DET
ftr-393	931	55	amount	amount	NOUN
ftr-393	931	56	of	of	ADP
ftr-393	931	57	liabilities	liability	NOUN
ftr-393	931	58	exceed	exceed	VERB
ftr-393	931	59	the	the	DET
ftr-393	931	60	basis	basis	NOUN
ftr-393	931	61	of	of	ADP
ftr-393	931	62	the	the	DET
ftr-393	931	63	contributed	contribute	VERB
ftr-393	931	64	assets	asset	NOUN
ftr-393	931	65	,	,	PUNCT
ftr-393	931	66	nor	nor	CCONJ
ftr-393	931	67	§	§	PROPN
ftr-393	931	68	358(d)(1	358(d)(1	NUM
ftr-393	931	69	)	)	PUNCT
ftr-393	931	70	,	,	PUNCT
ftr-393	931	71	requiring	require	VERB
ftr-393	931	72	the	the	DET
ftr-393	931	73	reduction	reduction	NOUN
ftr-393	931	74	of	of	ADP
ftr-393	931	75	the	the	DET
ftr-393	931	76	transferred	transfer	VERB
ftr-393	931	77	basis	basis	NOUN
ftr-393	931	78	assigned	assign	VERB
ftr-393	931	79	to	to	ADP
ftr-393	931	80	the	the	DET
ftr-393	931	81	stock	stock	NOUN
ftr-393	931	82	,	,	PUNCT
ftr-393	931	83	applied	apply	VERB
ftr-393	931	84	.	.	PUNCT
ftr-393	932	1	therefore	therefore	ADV
ftr-393	932	2	,	,	PUNCT
ftr-393	932	3	garlock	garlock	PROPN
ftr-393	932	4	’s	’s	PART
ftr-393	932	5	basis	basis	NOUN
ftr-393	932	6	in	in	ADP
ftr-393	932	7	garrison	garrison	NOUN
ftr-393	932	8	properly	properly	ADV
ftr-393	932	9	was	be	AUX
ftr-393	932	10	the	the	DET
ftr-393	932	11	exchanged	exchange	VERB
ftr-393	932	12	based	base	VERB
ftr-393	932	13	of	of	ADP
ftr-393	932	14	the	the	DET
ftr-393	932	15	transferred	transfer	VERB
ftr-393	932	16	property	property	NOUN
ftr-393	932	17	,	,	PUNCT
ftr-393	932	18	unreduced	unreduce	VERB
ftr-393	932	19	by	by	ADP
ftr-393	932	20	the	the	DET
ftr-393	932	21	amount	amount	NOUN
ftr-393	932	22	of	of	ADP
ftr-393	932	23	liabilities	liability	NOUN
ftr-393	932	24	assumed	assume	VERB
ftr-393	932	25	by	by	ADP
ftr-393	932	26	garrison	garrison	NOUN
ftr-393	932	27	,	,	PUNCT
ftr-393	932	28	and	and	CCONJ
ftr-393	932	29	the	the	DET
ftr-393	932	30	loss	loss	NOUN
ftr-393	932	31	was	be	AUX
ftr-393	932	32	allowed	allow	VERB
ftr-393	932	33	.	.	PUNCT
ftr-393	933	1	b.	b.	PROPN
ftr-393	933	2	federal	federal	PROPN
ftr-393	933	3	circuit	circuit	PROPN
ftr-393	933	4	opinion	opinion	NOUN
ftr-393	933	5	:	:	PUNCT
ftr-393	933	6	taxpayer	taxpayer	NOUN
ftr-393	933	7	is	be	AUX
ftr-393	933	8	hung	hang	VERB
ftr-393	933	9	out	out	ADP
ftr-393	933	10	to	to	PART
ftr-393	933	11	dry	dry	VERB
ftr-393	933	12	by	by	ADP
ftr-393	933	13	the	the	DET
ftr-393	933	14	federal	federal	ADJ
ftr-393	933	15	circuit	circuit	NOUN
ftr-393	933	16	on	on	ADP
ftr-393	933	17	the	the	DET
ftr-393	933	18	economic	economic	ADJ
ftr-393	933	19	substance	substance	NOUN
ftr-393	933	20	issue	issue	NOUN
ftr-393	933	21	.	.	PUNCT
ftr-393	934	1	the	the	DET
ftr-393	934	2	court	court	NOUN
ftr-393	934	3	(	(	PUNCT
ftr-393	934	4	judge	judge	PROPN
ftr-393	934	5	dyk	dyk	PROPN
ftr-393	934	6	)	)	PUNCT
ftr-393	934	7	first	first	ADV
ftr-393	934	8	found	find	VERB
ftr-393	934	9	that	that	SCONJ
ftr-393	934	10	the	the	DET
ftr-393	934	11	loss	loss	NOUN
ftr-393	934	12	was	be	AUX
ftr-393	934	13	allowable	allowable	ADJ
ftr-393	934	14	under	under	ADP
ftr-393	934	15	the	the	DET
ftr-393	934	16	literal	literal	ADJ
ftr-393	934	17	terms	term	NOUN
ftr-393	934	18	of	of	ADP
ftr-393	934	19	the	the	DET
ftr-393	934	20	statute	statute	NOUN
ftr-393	934	21	as	as	SCONJ
ftr-393	934	22	it	it	PRON
ftr-393	934	23	existed	exist	VERB
ftr-393	934	24	at	at	ADP
ftr-393	934	25	the	the	DET
ftr-393	934	26	time	time	NOUN
ftr-393	934	27	of	of	ADP
ftr-393	934	28	the	the	DET
ftr-393	934	29	transaction	transaction	NOUN
ftr-393	934	30	because	because	SCONJ
ftr-393	934	31	(	(	PUNCT
ftr-393	934	32	1	1	X
ftr-393	934	33	)	)	PUNCT
ftr-393	934	34	the	the	DET
ftr-393	934	35	liabilities	liability	NOUN
ftr-393	934	36	fell	fall	VERB
ftr-393	934	37	within	within	ADP
ftr-393	934	38	§	§	PROPN
ftr-393	934	39	357(c)(3	357(c)(3	NUM
ftr-393	934	40	)	)	PUNCT
ftr-393	934	41	,	,	PUNCT
ftr-393	934	42	(	(	PUNCT
ftr-393	934	43	2	2	X
ftr-393	934	44	)	)	PUNCT
ftr-393	934	45	§	§	PROPN
ftr-393	934	46	357(b)(1	357(b)(1	NUM
ftr-393	934	47	)	)	PUNCT
ftr-393	934	48	was	be	AUX
ftr-393	934	49	not	not	PART
ftr-393	934	50	relevant	relevant	ADJ
ftr-393	934	51	,	,	PUNCT
ftr-393	934	52	and	and	CCONJ
ftr-393	934	53	(	(	PUNCT
ftr-393	934	54	3	3	X
ftr-393	934	55	)	)	PUNCT
ftr-393	934	56	§	§	PROPN
ftr-393	934	57	358(d)(2	358(d)(2	NUM
ftr-393	934	58	)	)	PUNCT
ftr-393	934	59	excluded	exclude	VERB
ftr-393	934	60	the	the	DET
ftr-393	934	61	liabilities	liability	NOUN
ftr-393	934	62	from	from	ADP
ftr-393	934	63	“	"	PUNCT
ftr-393	934	64	money	money	NOUN
ftr-393	934	65	received	receive	VERB
ftr-393	934	66	,	,	PUNCT
ftr-393	934	67	”	"	PUNCT
ftr-393	934	68	so	so	SCONJ
ftr-393	934	69	that	that	SCONJ
ftr-393	934	70	486	486	NUM
ftr-393	934	71	florida	florida	PROPN
ftr-393	934	72	tax	tax	NOUN
ftr-393	934	73	review	review	NOUN
ftr-393	934	74	[	[	X
ftr-393	934	75	vol	vol	NOUN
ftr-393	934	76	.	.	PUNCT
ftr-393	934	77	8	8	NUM
ftr-393	934	78	:	:	PUNCT
ftr-393	934	79	si	si	X
ftr-393	934	80	the	the	DET
ftr-393	934	81	basis	basis	NOUN
ftr-393	934	82	of	of	ADP
ftr-393	934	83	the	the	DET
ftr-393	934	84	company	company	NOUN
ftr-393	934	85	’s	’s	PART
ftr-393	934	86	stock	stock	NOUN
ftr-393	934	87	was	be	AUX
ftr-393	934	88	increased	increase	VERB
ftr-393	934	89	by	by	ADP
ftr-393	934	90	the	the	DET
ftr-393	934	91	note	note	NOUN
ftr-393	934	92	and	and	CCONJ
ftr-393	934	93	was	be	AUX
ftr-393	934	94	not	not	PART
ftr-393	934	95	reduced	reduce	VERB
ftr-393	934	96	by	by	ADP
ftr-393	934	97	the	the	DET
ftr-393	934	98	assumed	assume	VERB
ftr-393	934	99	contingent	contingent	NOUN
ftr-393	934	100	asbestos	asbestos	NOUN
ftr-393	934	101	liabilities	liability	NOUN
ftr-393	934	102	.	.	PUNCT
ftr-393	935	1	however	however	ADV
ftr-393	935	2	,	,	PUNCT
ftr-393	935	3	judge	judge	PROPN
ftr-393	935	4	dyk	dyk	PROPN
ftr-393	935	5	further	far	ADV
ftr-393	935	6	found	find	VERB
ftr-393	935	7	that	that	SCONJ
ftr-393	935	8	the	the	DET
ftr-393	935	9	transaction	transaction	NOUN
ftr-393	935	10	that	that	PRON
ftr-393	935	11	gave	give	VERB
ftr-393	935	12	rise	rise	NOUN
ftr-393	935	13	to	to	ADP
ftr-393	935	14	the	the	DET
ftr-393	935	15	alleged	allege	VERB
ftr-393	935	16	tax	tax	NOUN
ftr-393	935	17	benefit	benefit	NOUN
ftr-393	935	18	,	,	PUNCT
ftr-393	935	19	which	which	PRON
ftr-393	935	20	he	he	PRON
ftr-393	935	21	narrowed	narrow	VERB
ftr-393	935	22	down	down	ADP
ftr-393	935	23	to	to	PART
ftr-393	935	24	say	say	VERB
ftr-393	935	25	that	that	SCONJ
ftr-393	935	26	the	the	DET
ftr-393	935	27	transfer	transfer	NOUN
ftr-393	935	28	of	of	ADP
ftr-393	935	29	the	the	DET
ftr-393	935	30	$	$	SYM
ftr-393	935	31	375	375	NUM
ftr-393	935	32	million	million	NUM
ftr-393	935	33	note	note	NOUN
ftr-393	935	34	to	to	ADP
ftr-393	935	35	garrison	garrison	NOUN
ftr-393	935	36	in	in	ADP
ftr-393	935	37	exchange	exchange	NOUN
ftr-393	935	38	for	for	ADP
ftr-393	935	39	the	the	DET
ftr-393	935	40	assumption	assumption	NOUN
ftr-393	935	41	of	of	ADP
ftr-393	935	42	the	the	DET
ftr-393	935	43	contingent	contingent	NOUN
ftr-393	935	44	asbestos	asbestos	NOUN
ftr-393	935	45	liabilities	liability	NOUN
ftr-393	935	46	,	,	PUNCT
ftr-393	935	47	had	have	VERB
ftr-393	935	48	no	no	DET
ftr-393	935	49	meaningful	meaningful	ADJ
ftr-393	935	50	economic	economic	ADJ
ftr-393	935	51	purpose	purpose	NOUN
ftr-393	935	52	except	except	SCONJ
ftr-393	935	53	the	the	DET
ftr-393	935	54	tax	tax	NOUN
ftr-393	935	55	benefits	benefit	NOUN
ftr-393	935	56	to	to	PART
ftr-393	935	57	coltec	coltec	VERB
ftr-393	935	58	and	and	CCONJ
ftr-393	935	59	,	,	PUNCT
ftr-393	935	60	therefore	therefore	ADV
ftr-393	935	61	,	,	PUNCT
ftr-393	935	62	“	"	PUNCT
ftr-393	935	63	must	must	AUX
ftr-393	935	64	be	be	AUX
ftr-393	935	65	ignored	ignore	VERB
ftr-393	935	66	for	for	ADP
ftr-393	935	67	tax	tax	NOUN
ftr-393	935	68	purposes	purpose	NOUN
ftr-393	935	69	.	.	PUNCT
ftr-393	935	70	”	"	PUNCT
ftr-393	936	1	•	•	NOUN
ftr-393	936	2	in	in	ADP
ftr-393	936	3	finding	find	VERB
ftr-393	936	4	lack	lack	NOUN
ftr-393	936	5	of	of	ADP
ftr-393	936	6	economic	economic	ADJ
ftr-393	936	7	substance	substance	NOUN
ftr-393	936	8	,	,	PUNCT
ftr-393	936	9	judge	judge	PROPN
ftr-393	936	10	dyk	dyk	PROPN
ftr-393	936	11	adopted	adopt	VERB
ftr-393	936	12	an	an	DET
ftr-393	936	13	objective	objective	ADJ
ftr-393	936	14	view	view	NOUN
ftr-393	936	15	of	of	ADP
ftr-393	936	16	the	the	DET
ftr-393	936	17	transaction	transaction	NOUN
ftr-393	936	18	,	,	PUNCT
ftr-393	936	19	in	in	ADP
ftr-393	936	20	which	which	PRON
ftr-393	936	21	he	he	PRON
ftr-393	936	22	found	find	VERB
ftr-393	936	23	that	that	SCONJ
ftr-393	936	24	the	the	DET
ftr-393	936	25	transfer	transfer	NOUN
ftr-393	936	26	of	of	ADP
ftr-393	936	27	the	the	DET
ftr-393	936	28	asbestos	asbestos	NOUN
ftr-393	936	29	liabilities	liability	NOUN
ftr-393	936	30	to	to	ADP
ftr-393	936	31	a	a	DET
ftr-393	936	32	subsidiary	subsidiary	NOUN
ftr-393	936	33	would	would	AUX
ftr-393	936	34	not	not	PART
ftr-393	936	35	affect	affect	VERB
ftr-393	936	36	coltec	coltec	ADJ
ftr-393	936	37	’s	’s	PART
ftr-393	936	38	obligation	obligation	NOUN
ftr-393	936	39	to	to	PART
ftr-393	936	40	pay	pay	VERB
ftr-393	936	41	them	they	PRON
ftr-393	936	42	and	and	CCONJ
ftr-393	936	43	had	have	VERB
ftr-393	936	44	no	no	DET
ftr-393	936	45	effect	effect	NOUN
ftr-393	936	46	on	on	ADP
ftr-393	936	47	third	third	ADJ
ftr-393	936	48	-	-	PUNCT
ftr-393	936	49	party	party	NOUN
ftr-393	936	50	asbestos	asbestos	NOUN
ftr-393	936	51	claimants	claimant	NOUN
ftr-393	936	52	.	.	PUNCT
ftr-393	937	1	he	he	PRON
ftr-393	937	2	also	also	ADV
ftr-393	937	3	held	hold	VERB
ftr-393	937	4	that	that	SCONJ
ftr-393	937	5	the	the	DET
ftr-393	937	6	fourth	fourth	ADJ
ftr-393	937	7	circuit	circuit	NOUN
ftr-393	937	8	’s	’s	PART
ftr-393	937	9	disjunctive	disjunctive	ADJ
ftr-393	937	10	test	test	NOUN
ftr-393	937	11	for	for	ADP
ftr-393	937	12	application	application	NOUN
ftr-393	937	13	of	of	ADP
ftr-393	937	14	the	the	DET
ftr-393	937	15	economic	economic	ADJ
ftr-393	937	16	substance	substance	NOUN
ftr-393	937	17	doctrine	doctrine	NOUN
ftr-393	937	18	,	,	PUNCT
ftr-393	937	19	that	that	SCONJ
ftr-393	937	20	it	it	PRON
ftr-393	937	21	must	must	AUX
ftr-393	937	22	both	both	PRON
ftr-393	937	23	have	have	VERB
ftr-393	937	24	the	the	DET
ftr-393	937	25	subjective	subjective	ADJ
ftr-393	937	26	motivation	motivation	NOUN
ftr-393	937	27	of	of	ADP
ftr-393	937	28	tax	tax	NOUN
ftr-393	937	29	avoidance	avoidance	NOUN
ftr-393	937	30	and	and	CCONJ
ftr-393	937	31	lack	lack	VERB
ftr-393	937	32	the	the	DET
ftr-393	937	33	objective	objective	ADJ
ftr-393	937	34	motivation	motivation	NOUN
ftr-393	937	35	of	of	ADP
ftr-393	937	36	business	business	NOUN
ftr-393	937	37	purpose	purpose	NOUN
ftr-393	938	1	[	[	X
ftr-393	938	2	i.e.	i.e.	X
ftr-393	938	3	,	,	PUNCT
ftr-393	938	4	a	a	DET
ftr-393	938	5	reasonable	reasonable	ADJ
ftr-393	938	6	possibility	possibility	NOUN
ftr-393	938	7	of	of	ADP
ftr-393	938	8	pre	pre	ADJ
ftr-393	938	9	-	-	ADJ
ftr-393	938	10	tax	tax	ADJ
ftr-393	938	11	profit	profit	NOUN
ftr-393	938	12	]	]	PUNCT
ftr-393	938	13	,	,	PUNCT
ftr-393	938	14	was	be	AUX
ftr-393	938	15	inapplicable	inapplicable	ADJ
ftr-393	938	16	and	and	CCONJ
ftr-393	938	17	that	that	SCONJ
ftr-393	938	18	the	the	DET
ftr-393	938	19	law	law	NOUN
ftr-393	938	20	of	of	ADP
ftr-393	938	21	the	the	DET
ftr-393	938	22	federal	federal	ADJ
ftr-393	938	23	circuit	circuit	NOUN
ftr-393	938	24	was	be	AUX
ftr-393	938	25	changed	change	VERB
ftr-393	938	26	to	to	PART
ftr-393	938	27	require	require	VERB
ftr-393	938	28	that	that	SCONJ
ftr-393	938	29	taxpayer	taxpayer	NOUN
ftr-393	938	30	meet	meet	VERB
ftr-393	938	31	both	both	DET
ftr-393	938	32	prongs	prong	NOUN
ftr-393	938	33	to	to	PART
ftr-393	938	34	pass	pass	VERB
ftr-393	938	35	the	the	DET
ftr-393	938	36	economic	economic	ADJ
ftr-393	938	37	substance	substance	NOUN
ftr-393	938	38	test	test	NOUN
ftr-393	938	39	.	.	PUNCT
ftr-393	939	1	two	two	NUM
ftr-393	939	2	of	of	ADP
ftr-393	939	3	the	the	DET
ftr-393	939	4	cases	case	NOUN
ftr-393	939	5	upon	upon	SCONJ
ftr-393	939	6	which	which	PRON
ftr-393	939	7	judge	judge	NOUN
ftr-393	939	8	dyk	dyk	PROPN
ftr-393	939	9	relied	rely	VERB
ftr-393	939	10	were	be	AUX
ftr-393	939	11	frank	frank	PROPN
ftr-393	939	12	lyon	lyon	PROPN
ftr-393	939	13	co.	co.	PROPN
ftr-393	939	14	v.	v.	PROPN
ftr-393	939	15	united	united	PROPN
ftr-393	939	16	states	states	PROPN
ftr-393	939	17	,	,	PUNCT
ftr-393	939	18	435	435	NUM
ftr-393	939	19	u.s	u.s	PROPN
ftr-393	939	20	.	.	PROPN
ftr-393	939	21	561	561	NUM
ftr-393	939	22	(	(	PUNCT
ftr-393	939	23	1978	1978	NUM
ftr-393	939	24	)	)	PUNCT
ftr-393	939	25	,	,	PUNCT
ftr-393	939	26	and	and	CCONJ
ftr-393	939	27	ups	up	NOUN
ftr-393	939	28	v.	v.	ADP
ftr-393	939	29	commissioner	commissioner	NOUN
ftr-393	939	30	,	,	PUNCT
ftr-393	939	31	254	254	NUM
ftr-393	939	32	f.3d	f.3d	NUM
ftr-393	939	33	1014	1014	NUM
ftr-393	939	34	(	(	PUNCT
ftr-393	939	35	11th	11th	ADJ
ftr-393	939	36	cir	cir	NOUN
ftr-393	939	37	.	.	PUNCT
ftr-393	939	38	2001	2001	NUM
ftr-393	939	39	)	)	PUNCT
ftr-393	939	40	.	.	PUNCT
ftr-393	940	1	3	3	X
ftr-393	940	2	.	.	X
ftr-393	940	3	the	the	DET
ftr-393	940	4	second	second	ADJ
ftr-393	940	5	circuit	circuit	NOUN
ftr-393	940	6	reverses	reverse	VERB
ftr-393	940	7	a	a	DET
ftr-393	940	8	taxpayer	taxpayer	NOUN
ftr-393	940	9	victory	victory	NOUN
ftr-393	940	10	in	in	ADP
ftr-393	940	11	a	a	DET
ftr-393	940	12	self	self	NOUN
ftr-393	940	13	-	-	PUNCT
ftr-393	940	14	liquidating	liquidate	VERB
ftr-393	940	15	partnership	partnership	NOUN
ftr-393	940	16	note	note	NOUN
ftr-393	940	17	transaction	transaction	NOUN
ftr-393	940	18	,	,	PUNCT
ftr-393	940	19	in	in	ADP
ftr-393	940	20	which	which	PRON
ftr-393	940	21	the	the	DET
ftr-393	940	22	lion	lion	NOUN
ftr-393	940	23	’s	’s	PART
ftr-393	940	24	share	share	NOUN
ftr-393	940	25	of	of	ADP
ftr-393	940	26	taxable	taxable	ADJ
ftr-393	940	27	income	income	NOUN
ftr-393	940	28	was	be	AUX
ftr-393	940	29	allocated	allocate	VERB
ftr-393	940	30	to	to	ADP
ftr-393	940	31	tax	tax	NOUN
ftr-393	940	32	-	-	PUNCT
ftr-393	940	33	indifferent	indifferent	ADJ
ftr-393	940	34	parties	party	NOUN
ftr-393	940	35	,	,	PUNCT
ftr-393	940	36	on	on	ADP
ftr-393	940	37	the	the	DET
ftr-393	940	38	ground	ground	NOUN
ftr-393	940	39	that	that	SCONJ
ftr-393	940	40	the	the	DET
ftr-393	940	41	tax	tax	NOUN
ftr-393	940	42	-	-	PUNCT
ftr-393	940	43	indifferent	indifferent	ADJ
ftr-393	940	44	dutch	dutch	ADJ
ftr-393	940	45	banks	bank	NOUN
ftr-393	940	46	were	be	AUX
ftr-393	940	47	not	not	PART
ftr-393	940	48	really	really	ADV
ftr-393	940	49	equity	equity	NOUN
ftr-393	940	50	partners	partner	NOUN
ftr-393	940	51	.	.	PUNCT
ftr-393	941	1	tifd	tifd	PROPN
ftr-393	941	2	iii	iii	NUM
ftr-393	941	3	-	-	PUNCT
ftr-393	941	4	e	e	PROPN
ftr-393	941	5	,	,	PUNCT
ftr-393	941	6	inc	inc	PROPN
ftr-393	941	7	.	.	PROPN
ftr-393	942	1	v.	v.	PROPN
ftr-393	942	2	united	united	PROPN
ftr-393	942	3	states	states	PROPN
ftr-393	942	4	,	,	PUNCT
ftr-393	942	5	342	342	NUM
ftr-393	942	6	f.	f.	PROPN
ftr-393	942	7	supp	supp	PROPN
ftr-393	942	8	.	.	PUNCT
ftr-393	943	1	2d	2d	PROPN
ftr-393	943	2	94	94	NUM
ftr-393	943	3	(	(	PUNCT
ftr-393	943	4	d.	d.	PROPN
ftr-393	943	5	conn	conn	PROPN
ftr-393	943	6	.	.	PROPN
ftr-393	943	7	11/1/04	11/1/04	NUM
ftr-393	943	8	)	)	PUNCT
ftr-393	943	9	,	,	PUNCT
ftr-393	943	10	rev’d	rev’d	NOUN
ftr-393	943	11	,	,	PUNCT
ftr-393	943	12	459	459	NUM
ftr-393	943	13	f.3d	f.3d	NUM
ftr-393	943	14	220	220	NUM
ftr-393	943	15	(	(	PUNCT
ftr-393	943	16	2d	2d	NUM
ftr-393	943	17	cir	cir	NOUN
ftr-393	943	18	.	.	PUNCT
ftr-393	943	19	8/3/06	8/3/06	NUM
ftr-393	943	20	)	)	PUNCT
ftr-393	943	21	,	,	PUNCT
ftr-393	943	22	taxpayer	taxpayer	NOUN
ftr-393	943	23	petition	petition	NOUN
ftr-393	943	24	for	for	ADP
ftr-393	943	25	rehearing	rehearing	NOUN
ftr-393	943	26	,	,	PUNCT
ftr-393	943	27	2006	2006	NUM
ftr-393	943	28	tnt	tnt	NOUN
ftr-393	943	29	188	188	NUM
ftr-393	943	30	-	-	SYM
ftr-393	943	31	17	17	NUM
ftr-393	943	32	(	(	PUNCT
ftr-393	943	33	9/18/06	9/18/06	NUM
ftr-393	943	34	)	)	PUNCT
ftr-393	943	35	(	(	PUNCT
ftr-393	943	36	“	"	PUNCT
ftr-393	943	37	castle	castle	NOUN
ftr-393	943	38	harbour	harbour	NOUN
ftr-393	943	39	”	"	PUNCT
ftr-393	943	40	)	)	PUNCT
ftr-393	943	41	.	.	PUNCT
ftr-393	944	1	a.	a.	PROPN
ftr-393	944	2	district	district	PROPN
ftr-393	944	3	court	court	PROPN
ftr-393	944	4	opinion	opinion	NOUN
ftr-393	944	5	:	:	PUNCT
ftr-393	944	6	the	the	DET
ftr-393	944	7	court	court	NOUN
ftr-393	944	8	found	find	VERB
ftr-393	944	9	that	that	SCONJ
ftr-393	944	10	the	the	DET
ftr-393	944	11	creation	creation	NOUN
ftr-393	944	12	of	of	ADP
ftr-393	944	13	castle	castle	PROPN
ftr-393	944	14	harbour	harbour	NOUN
ftr-393	944	15	,	,	PUNCT
ftr-393	944	16	a	a	DET
ftr-393	944	17	nevada	nevada	PROPN
ftr-393	944	18	llc	llc	PROPN
ftr-393	944	19	,	,	PUNCT
ftr-393	944	20	by	by	ADP
ftr-393	944	21	general	general	PROPN
ftr-393	944	22	electric	electric	PROPN
ftr-393	944	23	capital	capital	PROPN
ftr-393	944	24	corp	corp	PROPN
ftr-393	944	25	.	.	PROPN
ftr-393	944	26	subsidiaries	subsidiary	NOUN
ftr-393	944	27	was	be	AUX
ftr-393	944	28	not	not	PART
ftr-393	944	29	designed	design	VERB
ftr-393	944	30	solely	solely	ADV
ftr-393	944	31	to	to	PART
ftr-393	944	32	avoid	avoid	VERB
ftr-393	944	33	taxes	taxis	NOUN
ftr-393	944	34	,	,	PUNCT
ftr-393	944	35	but	but	CCONJ
ftr-393	944	36	to	to	PART
ftr-393	944	37	spread	spread	VERB
ftr-393	944	38	the	the	DET
ftr-393	944	39	risk	risk	NOUN
ftr-393	944	40	of	of	ADP
ftr-393	944	41	their	their	PRON
ftr-393	944	42	investment	investment	NOUN
ftr-393	944	43	in	in	ADP
ftr-393	944	44	fully	fully	ADV
ftr-393	944	45	-	-	PUNCT
ftr-393	944	46	depreciated	depreciate	VERB
ftr-393	944	47	commercial	commercial	ADJ
ftr-393	944	48	airplanes	airplane	NOUN
ftr-393	944	49	used	use	VERB
ftr-393	944	50	in	in	ADP
ftr-393	944	51	their	their	PRON
ftr-393	944	52	leasing	leasing	NOUN
ftr-393	944	53	operations	operation	NOUN
ftr-393	944	54	.	.	PUNCT
ftr-393	945	1	gecc	gecc	NOUN
ftr-393	945	2	subsidiaries	subsidiary	NOUN
ftr-393	945	3	put	put	VERB
ftr-393	945	4	the	the	DET
ftr-393	945	5	following	follow	VERB
ftr-393	945	6	assets	asset	NOUN
ftr-393	945	7	into	into	ADP
ftr-393	945	8	castle	castle	PROPN
ftr-393	945	9	harbor	harbor	PROPN
ftr-393	945	10	:	:	PUNCT
ftr-393	945	11	$	$	SYM
ftr-393	945	12	530	530	NUM
ftr-393	945	13	million	million	NUM
ftr-393	945	14	worth	worth	NOUN
ftr-393	945	15	of	of	ADP
ftr-393	945	16	fully	fully	ADV
ftr-393	945	17	-	-	PUNCT
ftr-393	945	18	depreciated	depreciate	VERB
ftr-393	945	19	aircraft	aircraft	NOUN
ftr-393	945	20	subject	subject	ADJ
ftr-393	945	21	to	to	ADP
ftr-393	945	22	a	a	DET
ftr-393	945	23	$	$	SYM
ftr-393	945	24	258	258	NUM
ftr-393	945	25	million	million	NUM
ftr-393	945	26	non	non	ADJ
ftr-393	945	27	-	-	ADJ
ftr-393	945	28	recourse	recourse	ADJ
ftr-393	945	29	debt	debt	NOUN
ftr-393	945	30	,	,	PUNCT
ftr-393	945	31	$	$	SYM
ftr-393	945	32	22	22	NUM
ftr-393	945	33	million	million	NUM
ftr-393	945	34	of	of	ADP
ftr-393	945	35	rents	rent	NOUN
ftr-393	945	36	receivable	receivable	ADJ
ftr-393	945	37	,	,	PUNCT
ftr-393	945	38	$	$	SYM
ftr-393	945	39	296	296	NUM
ftr-393	945	40	million	million	NUM
ftr-393	945	41	of	of	ADP
ftr-393	945	42	cash	cash	NOUN
ftr-393	945	43	,	,	PUNCT
ftr-393	945	44	and	and	CCONJ
ftr-393	945	45	all	all	DET
ftr-393	945	46	the	the	DET
ftr-393	945	47	stock	stock	NOUN
ftr-393	945	48	of	of	ADP
ftr-393	945	49	another	another	DET
ftr-393	945	50	gecc	gecc	NOUN
ftr-393	945	51	subsidiary	subsidiary	NOUN
ftr-393	945	52	that	that	PRON
ftr-393	945	53	had	have	VERB
ftr-393	945	54	a	a	DET
ftr-393	945	55	value	value	NOUN
ftr-393	945	56	of	of	ADP
ftr-393	945	57	$	$	SYM
ftr-393	945	58	0	0	NUM
ftr-393	945	59	.	.	PUNCT
ftr-393	946	1	two	two	NUM
ftr-393	946	2	tax	tax	NOUN
ftr-393	946	3	-	-	PUNCT
ftr-393	946	4	indifferent	indifferent	ADJ
ftr-393	946	5	dutch	dutch	ADJ
ftr-393	946	6	banks	bank	NOUN
ftr-393	946	7	invested	invest	VERB
ftr-393	946	8	$	$	SYM
ftr-393	946	9	117.5	117.5	NUM
ftr-393	946	10	million	million	NUM
ftr-393	946	11	in	in	ADP
ftr-393	946	12	castle	castle	ADJ
ftr-393	946	13	harbour	harbour	NOUN
ftr-393	946	14	.	.	PUNCT
ftr-393	947	1	under	under	ADP
ftr-393	947	2	the	the	DET
ftr-393	947	3	llc	llc	PROPN
ftr-393	947	4	agreement	agreement	NOUN
ftr-393	947	5	,	,	PUNCT
ftr-393	947	6	the	the	DET
ftr-393	947	7	tax	tax	NOUN
ftr-393	947	8	-	-	PUNCT
ftr-393	947	9	indifferent	indifferent	ADJ
ftr-393	947	10	partner	partner	NOUN
ftr-393	947	11	was	be	AUX
ftr-393	947	12	allocated	allocate	VERB
ftr-393	947	13	98	98	NUM
ftr-393	947	14	percent	percent	NOUN
ftr-393	947	15	of	of	ADP
ftr-393	947	16	the	the	DET
ftr-393	947	17	book	book	NOUN
ftr-393	947	18	income	income	NOUN
ftr-393	947	19	and	and	CCONJ
ftr-393	947	20	98	98	NUM
ftr-393	947	21	percent	percent	NOUN
ftr-393	947	22	of	of	ADP
ftr-393	947	23	the	the	DET
ftr-393	947	24	tax	tax	NOUN
ftr-393	947	25	income	income	NOUN
ftr-393	947	26	.	.	PUNCT
ftr-393	948	1	•	•	NUM
ftr-393	948	2	the	the	DET
ftr-393	948	3	book	book	NOUN
ftr-393	948	4	income	income	NOUN
ftr-393	948	5	was	be	AUX
ftr-393	948	6	net	net	ADJ
ftr-393	948	7	of	of	ADP
ftr-393	948	8	depreciation	depreciation	NOUN
ftr-393	948	9	and	and	CCONJ
ftr-393	948	10	the	the	DET
ftr-393	948	11	tax	tax	NOUN
ftr-393	948	12	income	income	NOUN
ftr-393	948	13	did	do	AUX
ftr-393	948	14	not	not	PART
ftr-393	948	15	take	take	VERB
ftr-393	948	16	depreciation	depreciation	NOUN
ftr-393	948	17	into	into	ADP
ftr-393	948	18	account	account	NOUN
ftr-393	948	19	[	[	X
ftr-393	948	20	because	because	SCONJ
ftr-393	948	21	the	the	DET
ftr-393	948	22	airplanes	airplane	NOUN
ftr-393	948	23	were	be	AUX
ftr-393	948	24	fully	fully	ADV
ftr-393	948	25	depreciated	depreciate	VERB
ftr-393	948	26	]	]	PUNCT
ftr-393	948	27	.	.	PUNCT
ftr-393	949	1	depreciation	depreciation	NOUN
ftr-393	949	2	deductions	deduction	NOUN
ftr-393	949	3	for	for	ADP
ftr-393	949	4	2007	2007	NUM
ftr-393	949	5	]	]	PUNCT
ftr-393	949	6	recent	recent	ADJ
ftr-393	949	7	developments	development	NOUN
ftr-393	949	8	in	in	ADP
ftr-393	949	9	federal	federal	ADJ
ftr-393	949	10	income	income	NOUN
ftr-393	949	11	taxation	taxation	NOUN
ftr-393	949	12	487	487	NUM
ftr-393	949	13	book	book	NOUN
ftr-393	949	14	purposes	purpose	NOUN
ftr-393	949	15	were	be	AUX
ftr-393	949	16	on	on	ADP
ftr-393	949	17	the	the	DET
ftr-393	949	18	order	order	NOUN
ftr-393	949	19	of	of	ADP
ftr-393	949	20	60	60	NUM
ftr-393	949	21	percent	percent	NOUN
ftr-393	949	22	of	of	ADP
ftr-393	949	23	the	the	DET
ftr-393	949	24	rental	rental	ADJ
ftr-393	949	25	income	income	NOUN
ftr-393	949	26	for	for	ADP
ftr-393	949	27	any	any	DET
ftr-393	949	28	given	give	VERB
ftr-393	949	29	year	year	NOUN
ftr-393	949	30	.	.	PUNCT
ftr-393	950	1	•	•	NUM
ftr-393	950	2	scheduled	schedule	VERB
ftr-393	950	3	distributions	distribution	NOUN
ftr-393	950	4	in	in	ADP
ftr-393	950	5	excess	excess	NOUN
ftr-393	950	6	of	of	ADP
ftr-393	950	7	book	book	NOUN
ftr-393	950	8	income	income	NOUN
ftr-393	950	9	would	would	AUX
ftr-393	950	10	have	have	AUX
ftr-393	950	11	resulted	result	VERB
ftr-393	950	12	in	in	ADP
ftr-393	950	13	the	the	DET
ftr-393	950	14	liquidation	liquidation	NOUN
ftr-393	950	15	of	of	ADP
ftr-393	950	16	the	the	DET
ftr-393	950	17	investment	investment	NOUN
ftr-393	950	18	of	of	ADP
ftr-393	950	19	the	the	DET
ftr-393	950	20	dutch	dutch	ADJ
ftr-393	950	21	banks	bank	NOUN
ftr-393	950	22	in	in	ADP
ftr-393	950	23	eight	eight	NUM
ftr-393	950	24	years	year	NOUN
ftr-393	950	25	,	,	PUNCT
ftr-393	950	26	with	with	ADP
ftr-393	950	27	the	the	DET
ftr-393	950	28	dutch	dutch	ADJ
ftr-393	950	29	banks	bank	NOUN
ftr-393	950	30	receiving	receive	VERB
ftr-393	950	31	a	a	DET
ftr-393	950	32	return	return	NOUN
ftr-393	950	33	of	of	ADP
ftr-393	950	34	approximately	approximately	ADV
ftr-393	950	35	nine	nine	NUM
ftr-393	950	36	percent	percent	NOUN
ftr-393	950	37	,	,	PUNCT
ftr-393	950	38	with	with	ADP
ftr-393	950	39	some	some	DET
ftr-393	950	40	“	"	PUNCT
ftr-393	950	41	economically	economically	ADV
ftr-393	950	42	substantial	substantial	ADJ
ftr-393	950	43	”	"	PUNCT
ftr-393	950	44	upside	upside	NOUN
ftr-393	950	45	and	and	CCONJ
ftr-393	950	46	some	some	DET
ftr-393	950	47	downside	downside	ADJ
ftr-393	950	48	risk	risk	NOUN
ftr-393	950	49	.	.	PUNCT
ftr-393	951	1	castle	castle	PROPN
ftr-393	951	2	harbour	harbour	PROPN
ftr-393	951	3	was	be	AUX
ftr-393	951	4	terminated	terminate	VERB
ftr-393	951	5	after	after	ADP
ftr-393	951	6	five	five	NUM
ftr-393	951	7	years	year	NOUN
ftr-393	951	8	because	because	SCONJ
ftr-393	951	9	of	of	ADP
ftr-393	951	10	a	a	DET
ftr-393	951	11	threatened	threaten	VERB
ftr-393	951	12	change	change	NOUN
ftr-393	951	13	in	in	ADP
ftr-393	951	14	u.s	u.s	PROPN
ftr-393	951	15	.	.	PROPN
ftr-393	951	16	tax	tax	NOUN
ftr-393	951	17	law	law	NOUN
ftr-393	951	18	,	,	PUNCT
ftr-393	951	19	but	but	CCONJ
ftr-393	951	20	during	during	ADP
ftr-393	951	21	that	that	DET
ftr-393	951	22	period	period	NOUN
ftr-393	951	23	about	about	ADP
ftr-393	951	24	$	$	SYM
ftr-393	951	25	310	310	NUM
ftr-393	951	26	million	million	NUM
ftr-393	951	27	of	of	ADP
ftr-393	951	28	income	income	NOUN
ftr-393	951	29	was	be	AUX
ftr-393	951	30	shifted	shift	VERB
ftr-393	951	31	to	to	ADP
ftr-393	951	32	the	the	DET
ftr-393	951	33	dutch	dutch	ADJ
ftr-393	951	34	banks	bank	NOUN
ftr-393	951	35	for	for	ADP
ftr-393	951	36	a	a	DET
ftr-393	951	37	tax	tax	NOUN
ftr-393	951	38	saving	saving	NOUN
ftr-393	951	39	to	to	ADP
ftr-393	951	40	the	the	DET
ftr-393	951	41	gecc	gecc	NOUN
ftr-393	951	42	subsidiaries	subsidiary	NOUN
ftr-393	951	43	of	of	ADP
ftr-393	951	44	about	about	ADV
ftr-393	951	45	$	$	SYM
ftr-393	951	46	62	62	NUM
ftr-393	951	47	million	million	NUM
ftr-393	951	48	.	.	PUNCT
ftr-393	952	1	•	•	NUM
ftr-393	952	2	query	query	NOUN
ftr-393	952	3	whether	whether	SCONJ
ftr-393	952	4	§	§	PROPN
ftr-393	952	5	704(b	704(b	PROPN
ftr-393	952	6	)	)	PUNCT
ftr-393	952	7	was	be	AUX
ftr-393	952	8	properly	properly	ADV
ftr-393	952	9	applied	apply	VERB
ftr-393	952	10	to	to	ADP
ftr-393	952	11	this	this	DET
ftr-393	952	12	transaction	transaction	NOUN
ftr-393	952	13	?	?	PUNCT
ftr-393	953	1	•	•	NOUN
ftr-393	953	2	this	this	PRON
ftr-393	953	3	appears	appear	VERB
ftr-393	953	4	to	to	PART
ftr-393	953	5	be	be	AUX
ftr-393	953	6	a	a	DET
ftr-393	953	7	lease	lease	NOUN
ftr-393	953	8	-	-	PUNCT
ftr-393	953	9	stripping	strip	VERB
ftr-393	953	10	transaction	transaction	NOUN
ftr-393	953	11	in	in	ADP
ftr-393	953	12	which	which	PRON
ftr-393	953	13	the	the	DET
ftr-393	953	14	income	income	NOUN
ftr-393	953	15	from	from	ADP
ftr-393	953	16	the	the	DET
ftr-393	953	17	lease	lease	NOUN
ftr-393	953	18	was	be	AUX
ftr-393	953	19	assigned	assign	VERB
ftr-393	953	20	to	to	ADP
ftr-393	953	21	foreign	foreign	ADJ
ftr-393	953	22	entities	entity	NOUN
ftr-393	953	23	while	while	SCONJ
ftr-393	953	24	the	the	DET
ftr-393	953	25	benefits	benefit	NOUN
ftr-393	953	26	of	of	ADP
ftr-393	953	27	ownership	ownership	NOUN
ftr-393	953	28	were	be	AUX
ftr-393	953	29	left	leave	VERB
ftr-393	953	30	with	with	ADP
ftr-393	953	31	a	a	DET
ftr-393	953	32	domestic	domestic	ADJ
ftr-393	953	33	entity	entity	NOUN
ftr-393	953	34	.	.	PUNCT
ftr-393	954	1	•	•	NUM
ftr-393	954	2	the	the	DET
ftr-393	954	3	court	court	NOUN
ftr-393	954	4	(	(	PUNCT
ftr-393	954	5	judge	judge	NOUN
ftr-393	954	6	underhill	underhill	PROPN
ftr-393	954	7	)	)	PUNCT
ftr-393	954	8	held	hold	VERB
ftr-393	954	9	that	that	DET
ftr-393	954	10	satisfaction	satisfaction	NOUN
ftr-393	954	11	of	of	ADP
ftr-393	954	12	the	the	DET
ftr-393	954	13	mechanical	mechanical	ADJ
ftr-393	954	14	rules	rule	NOUN
ftr-393	954	15	of	of	ADP
ftr-393	954	16	the	the	DET
ftr-393	954	17	regulations	regulation	NOUN
ftr-393	954	18	under	under	ADP
ftr-393	954	19	§	§	PROPN
ftr-393	954	20	704(b	704(b	PROPN
ftr-393	954	21	)	)	PUNCT
ftr-393	954	22	transcended	transcend	VERB
ftr-393	954	23	both	both	PRON
ftr-393	954	24	an	an	DET
ftr-393	954	25	intent	intent	NOUN
ftr-393	954	26	to	to	PART
ftr-393	954	27	avoid	avoid	VERB
ftr-393	954	28	tax	tax	NOUN
ftr-393	954	29	and	and	CCONJ
ftr-393	954	30	the	the	DET
ftr-393	954	31	avoidance	avoidance	NOUN
ftr-393	954	32	of	of	ADP
ftr-393	954	33	significant	significant	ADJ
ftr-393	954	34	tax	tax	NOUN
ftr-393	954	35	through	through	ADP
ftr-393	954	36	agreed	agree	VERB
ftr-393	954	37	upon	upon	SCONJ
ftr-393	954	38	partnership	partnership	NOUN
ftr-393	954	39	allocations	allocation	NOUN
ftr-393	954	40	.	.	PUNCT
ftr-393	955	1	in	in	ADP
ftr-393	955	2	this	this	DET
ftr-393	955	3	partnership	partnership	NOUN
ftr-393	955	4	,	,	PUNCT
ftr-393	955	5	2	2	NUM
ftr-393	955	6	percent	percent	NOUN
ftr-393	955	7	of	of	ADP
ftr-393	955	8	both	both	DET
ftr-393	955	9	book	book	NOUN
ftr-393	955	10	and	and	CCONJ
ftr-393	955	11	taxable	taxable	ADJ
ftr-393	955	12	income	income	NOUN
ftr-393	955	13	was	be	AUX
ftr-393	955	14	allocated	allocate	VERB
ftr-393	955	15	to	to	ADP
ftr-393	955	16	gecc	gecc	NOUN
ftr-393	955	17	,	,	PUNCT
ftr-393	955	18	a	a	DET
ftr-393	955	19	united	united	PROPN
ftr-393	955	20	states	states	PROPN
ftr-393	955	21	partner	partner	NOUN
ftr-393	955	22	,	,	PUNCT
ftr-393	955	23	and	and	CCONJ
ftr-393	955	24	98	98	NUM
ftr-393	955	25	percent	percent	NOUN
ftr-393	955	26	of	of	ADP
ftr-393	955	27	both	both	DET
ftr-393	955	28	book	book	NOUN
ftr-393	955	29	and	and	CCONJ
ftr-393	955	30	taxable	taxable	ADJ
ftr-393	955	31	income	income	NOUN
ftr-393	955	32	was	be	AUX
ftr-393	955	33	allocated	allocate	VERB
ftr-393	955	34	to	to	ADP
ftr-393	955	35	partners	partner	NOUN
ftr-393	955	36	who	who	PRON
ftr-393	955	37	were	be	AUX
ftr-393	955	38	dutch	dutch	ADJ
ftr-393	955	39	banks	bank	NOUN
ftr-393	955	40	.	.	PUNCT
ftr-393	956	1	the	the	DET
ftr-393	956	2	dutch	dutch	ADJ
ftr-393	956	3	banks	bank	NOUN
ftr-393	956	4	were	be	AUX
ftr-393	956	5	foreign	foreign	ADJ
ftr-393	956	6	partners	partner	NOUN
ftr-393	956	7	who	who	PRON
ftr-393	956	8	were	be	AUX
ftr-393	956	9	not	not	PART
ftr-393	956	10	liable	liable	ADJ
ftr-393	956	11	for	for	ADP
ftr-393	956	12	united	united	PROPN
ftr-393	956	13	states	states	PROPN
ftr-393	956	14	taxes	taxis	NOUN
ftr-393	956	15	and	and	CCONJ
ftr-393	956	16	thus	thus	ADV
ftr-393	956	17	were	be	AUX
ftr-393	956	18	indifferent	indifferent	ADJ
ftr-393	956	19	to	to	ADP
ftr-393	956	20	the	the	DET
ftr-393	956	21	u.s	u.s	PROPN
ftr-393	956	22	.	.	PROPN
ftr-393	956	23	tax	tax	NOUN
ftr-393	956	24	consequences	consequence	NOUN
ftr-393	956	25	of	of	ADP
ftr-393	956	26	their	their	PRON
ftr-393	956	27	participation	participation	NOUN
ftr-393	956	28	in	in	ADP
ftr-393	956	29	the	the	DET
ftr-393	956	30	partnership	partnership	NOUN
ftr-393	956	31	.	.	PUNCT
ftr-393	957	1	because	because	SCONJ
ftr-393	957	2	the	the	DET
ftr-393	957	3	partnership	partnership	NOUN
ftr-393	957	4	had	have	VERB
ftr-393	957	5	very	very	ADV
ftr-393	957	6	large	large	ADJ
ftr-393	957	7	book	book	NOUN
ftr-393	957	8	depreciation	depreciation	NOUN
ftr-393	957	9	deductions	deduction	NOUN
ftr-393	957	10	and	and	CCONJ
ftr-393	957	11	no	no	DET
ftr-393	957	12	tax	tax	NOUN
ftr-393	957	13	depreciation	depreciation	NOUN
ftr-393	957	14	,	,	PUNCT
ftr-393	957	15	most	most	ADJ
ftr-393	957	16	of	of	ADP
ftr-393	957	17	the	the	DET
ftr-393	957	18	partnership	partnership	NOUN
ftr-393	957	19	’s	’s	PART
ftr-393	957	20	taxable	taxable	ADJ
ftr-393	957	21	operating	operating	NOUN
ftr-393	957	22	income	income	NOUN
ftr-393	957	23	,	,	PUNCT
ftr-393	957	24	which	which	PRON
ftr-393	957	25	was	be	AUX
ftr-393	957	26	substantially	substantially	ADV
ftr-393	957	27	in	in	ADP
ftr-393	957	28	excess	excess	NOUN
ftr-393	957	29	of	of	ADP
ftr-393	957	30	book	book	NOUN
ftr-393	957	31	taxable	taxable	ADJ
ftr-393	957	32	income	income	NOUN
ftr-393	957	33	,	,	PUNCT
ftr-393	957	34	was	be	AUX
ftr-393	957	35	allocated	allocate	VERB
ftr-393	957	36	to	to	ADP
ftr-393	957	37	the	the	DET
ftr-393	957	38	tax	tax	NOUN
ftr-393	957	39	-	-	PUNCT
ftr-393	957	40	indifferent	indifferent	ADJ
ftr-393	957	41	foreign	foreign	ADJ
ftr-393	957	42	partners	partner	NOUN
ftr-393	957	43	,	,	PUNCT
ftr-393	957	44	even	even	ADV
ftr-393	957	45	though	though	SCONJ
ftr-393	957	46	a	a	DET
ftr-393	957	47	large	large	ADJ
ftr-393	957	48	portion	portion	NOUN
ftr-393	957	49	of	of	ADP
ftr-393	957	50	the	the	DET
ftr-393	957	51	cash	cash	NOUN
ftr-393	957	52	receipts	receipt	NOUN
ftr-393	957	53	reflected	reflect	VERB
ftr-393	957	54	in	in	ADP
ftr-393	957	55	that	that	DET
ftr-393	957	56	income	income	NOUN
ftr-393	957	57	was	be	AUX
ftr-393	957	58	devoted	devote	VERB
ftr-393	957	59	to	to	ADP
ftr-393	957	60	repaying	repay	VERB
ftr-393	957	61	the	the	DET
ftr-393	957	62	principal	principal	NOUN
ftr-393	957	63	of	of	ADP
ftr-393	957	64	loans	loan	NOUN
ftr-393	957	65	secured	secure	VERB
ftr-393	957	66	by	by	ADP
ftr-393	957	67	property	property	NOUN
ftr-393	957	68	that	that	PRON
ftr-393	957	69	gecc	gecc	NOUN
ftr-393	957	70	had	have	AUX
ftr-393	957	71	contributed	contribute	VERB
ftr-393	957	72	to	to	ADP
ftr-393	957	73	the	the	DET
ftr-393	957	74	partnership	partnership	NOUN
ftr-393	957	75	.	.	PUNCT
ftr-393	958	1	the	the	DET
ftr-393	958	2	overall	overall	ADJ
ftr-393	958	3	partnership	partnership	NOUN
ftr-393	958	4	transaction	transaction	NOUN
ftr-393	958	5	saved	save	VERB
ftr-393	958	6	gecc	gecc	NOUN
ftr-393	958	7	approximately	approximately	ADV
ftr-393	958	8	$	$	SYM
ftr-393	958	9	62	62	NUM
ftr-393	958	10	million	million	NUM
ftr-393	958	11	in	in	ADP
ftr-393	958	12	income	income	NOUN
ftr-393	958	13	taxes	taxis	NOUN
ftr-393	958	14	,	,	PUNCT
ftr-393	958	15	and	and	CCONJ
ftr-393	958	16	the	the	DET
ftr-393	958	17	court	court	NOUN
ftr-393	958	18	found	find	VERB
ftr-393	958	19	that	that	SCONJ
ftr-393	958	20	“	"	PUNCT
ftr-393	958	21	it	it	PRON
ftr-393	958	22	appears	appear	VERB
ftr-393	958	23	likely	likely	ADJ
ftr-393	958	24	that	that	SCONJ
ftr-393	958	25	one	one	NUM
ftr-393	958	26	of	of	ADP
ftr-393	958	27	gecc	gecc	NOUN
ftr-393	958	28	’s	’s	PART
ftr-393	958	29	principal	principal	ADJ
ftr-393	958	30	motivations	motivation	NOUN
ftr-393	958	31	in	in	ADP
ftr-393	958	32	entering	enter	VERB
ftr-393	958	33	into	into	ADP
ftr-393	958	34	this	this	DET
ftr-393	958	35	transaction	transaction	NOUN
ftr-393	958	36	–	–	PUNCT
ftr-393	958	37	though	though	SCONJ
ftr-393	958	38	certainly	certainly	ADV
ftr-393	958	39	not	not	PART
ftr-393	958	40	its	its	PRON
ftr-393	958	41	only	only	ADJ
ftr-393	958	42	motivation	motivation	NOUN
ftr-393	958	43	–	–	PUNCT
ftr-393	958	44	was	be	AUX
ftr-393	958	45	to	to	PART
ftr-393	958	46	avoid	avoid	VERB
ftr-393	958	47	that	that	DET
ftr-393	958	48	substantial	substantial	ADJ
ftr-393	958	49	tax	tax	NOUN
ftr-393	958	50	burden	burden	NOUN
ftr-393	958	51	.	.	PUNCT
ftr-393	958	52	”	"	PUNCT
ftr-393	959	1	the	the	DET
ftr-393	959	2	court	court	NOUN
ftr-393	959	3	understood	understand	VERB
ftr-393	959	4	the	the	DET
ftr-393	959	5	effects	effect	NOUN
ftr-393	959	6	of	of	ADP
ftr-393	959	7	the	the	DET
ftr-393	959	8	allocations	allocation	NOUN
ftr-393	959	9	and	and	CCONJ
ftr-393	959	10	concluded	conclude	VERB
ftr-393	959	11	that	that	SCONJ
ftr-393	959	12	“	"	PUNCT
ftr-393	959	13	by	by	ADP
ftr-393	959	14	allocating	allocate	VERB
ftr-393	959	15	98	98	NUM
ftr-393	959	16	%	%	NOUN
ftr-393	959	17	of	of	ADP
ftr-393	959	18	the	the	DET
ftr-393	959	19	income	income	NOUN
ftr-393	959	20	from	from	ADP
ftr-393	959	21	fully	fully	ADV
ftr-393	959	22	tax	tax	NOUN
ftr-393	959	23	-	-	PUNCT
ftr-393	959	24	depreciated	depreciate	VERB
ftr-393	959	25	aircraft	aircraft	NOUN
ftr-393	959	26	to	to	ADP
ftr-393	959	27	the	the	DET
ftr-393	959	28	dutch	dutch	ADJ
ftr-393	959	29	banks	bank	NOUN
ftr-393	959	30	,	,	PUNCT
ftr-393	959	31	gecc	gecc	NOUN
ftr-393	959	32	avoided	avoid	VERB
ftr-393	959	33	an	an	DET
ftr-393	959	34	enormous	enormous	ADJ
ftr-393	959	35	tax	tax	NOUN
ftr-393	959	36	burden	burden	NOUN
ftr-393	959	37	,	,	PUNCT
ftr-393	959	38	while	while	SCONJ
ftr-393	959	39	shifting	shift	VERB
ftr-393	959	40	very	very	ADV
ftr-393	959	41	little	little	ADJ
ftr-393	959	42	book	book	NOUN
ftr-393	959	43	income	income	NOUN
ftr-393	959	44	.	.	PUNCT
ftr-393	960	1	put	put	VERB
ftr-393	960	2	another	another	DET
ftr-393	960	3	way	way	NOUN
ftr-393	960	4	,	,	PUNCT
ftr-393	960	5	by	by	ADP
ftr-393	960	6	allocating	allocate	VERB
ftr-393	960	7	income	income	NOUN
ftr-393	960	8	less	less	ADJ
ftr-393	960	9	depreciation	depreciation	NOUN
ftr-393	960	10	to	to	ADP
ftr-393	960	11	tax	tax	NOUN
ftr-393	960	12	-	-	PUNCT
ftr-393	960	13	neutral	neutral	ADJ
ftr-393	960	14	parties	party	NOUN
ftr-393	960	15	,	,	PUNCT
ftr-393	960	16	gecc	gecc	NOUN
ftr-393	960	17	was	be	AUX
ftr-393	960	18	able	able	ADJ
ftr-393	960	19	to	to	PART
ftr-393	960	20	“	"	PUNCT
ftr-393	960	21	re	re	VERB
ftr-393	960	22	-	-	NOUN
ftr-393	960	23	depreciate	depreciate	ADJ
ftr-393	960	24	”	"	PUNCT
ftr-393	960	25	the	the	DET
ftr-393	960	26	assets	asset	NOUN
ftr-393	960	27	for	for	ADP
ftr-393	960	28	tax	tax	NOUN
ftr-393	960	29	purposes	purpose	NOUN
ftr-393	960	30	.	.	PUNCT
ftr-393	961	1	the	the	DET
ftr-393	961	2	tax	tax	NOUN
ftr-393	961	3	-	-	PUNCT
ftr-393	961	4	neutrals	neutral	NOUN
ftr-393	961	5	absorbed	absorb	VERB
ftr-393	961	6	the	the	DET
ftr-393	961	7	tax	tax	NOUN
ftr-393	961	8	consequences	consequence	NOUN
ftr-393	961	9	of	of	ADP
ftr-393	961	10	all	all	DET
ftr-393	961	11	the	the	DET
ftr-393	961	12	income	income	NOUN
ftr-393	961	13	allocated	allocate	VERB
ftr-393	961	14	to	to	ADP
ftr-393	961	15	them	they	PRON
ftr-393	961	16	,	,	PUNCT
ftr-393	961	17	but	but	CCONJ
ftr-393	961	18	actually	actually	ADV
ftr-393	961	19	received	receive	VERB
ftr-393	961	20	only	only	ADV
ftr-393	961	21	the	the	DET
ftr-393	961	22	income	income	NOUN
ftr-393	961	23	in	in	ADP
ftr-393	961	24	excess	excess	NOUN
ftr-393	961	25	of	of	ADP
ftr-393	961	26	book	book	NOUN
ftr-393	961	27	depreciation	depreciation	NOUN
ftr-393	961	28	.	.	PUNCT
ftr-393	961	29	”	"	PUNCT
ftr-393	962	1	nevertheless	nevertheless	ADV
ftr-393	962	2	,	,	PUNCT
ftr-393	962	3	the	the	DET
ftr-393	962	4	court	court	NOUN
ftr-393	962	5	upheld	uphold	VERB
ftr-393	962	6	the	the	DET
ftr-393	962	7	allocations	allocation	NOUN
ftr-393	962	8	.	.	PUNCT
ftr-393	963	1	“	"	PUNCT
ftr-393	963	2	the	the	DET
ftr-393	963	3	tax	tax	NOUN
ftr-393	963	4	benefits	benefit	NOUN
ftr-393	963	5	of	of	ADP
ftr-393	963	6	the	the	DET
ftr-393	963	7	*	*	ADJ
ftr-393	963	8	*	*	PUNCT
ftr-393	963	9	*	*	PUNCT
ftr-393	963	10	transaction	transaction	NOUN
ftr-393	963	11	were	be	AUX
ftr-393	963	12	the	the	DET
ftr-393	963	13	result	result	NOUN
ftr-393	963	14	of	of	ADP
ftr-393	963	15	the	the	DET
ftr-393	963	16	allocation	allocation	NOUN
ftr-393	963	17	of	of	ADP
ftr-393	963	18	large	large	ADJ
ftr-393	963	19	488	488	NUM
ftr-393	963	20	florida	florida	PROPN
ftr-393	963	21	tax	tax	NOUN
ftr-393	963	22	review	review	NOUN
ftr-393	963	23	[	[	X
ftr-393	963	24	vol	vol	NOUN
ftr-393	963	25	.	.	PUNCT
ftr-393	964	1	8	8	NUM
ftr-393	964	2	:	:	PUNCT
ftr-393	964	3	si	si	PROPN
ftr-393	964	4	amounts	amount	NOUN
ftr-393	964	5	of	of	ADP
ftr-393	964	6	book	book	NOUN
ftr-393	964	7	income	income	NOUN
ftr-393	964	8	to	to	ADP
ftr-393	964	9	a	a	DET
ftr-393	964	10	tax	tax	NOUN
ftr-393	964	11	-	-	PUNCT
ftr-393	964	12	neutral	neutral	ADJ
ftr-393	964	13	entity	entity	NOUN
ftr-393	964	14	,	,	PUNCT
ftr-393	964	15	offset	offset	VERB
ftr-393	964	16	by	by	ADP
ftr-393	964	17	a	a	DET
ftr-393	964	18	large	large	ADJ
ftr-393	964	19	depreciation	depreciation	NOUN
ftr-393	964	20	expense	expense	NOUN
ftr-393	964	21	,	,	PUNCT
ftr-393	964	22	with	with	ADP
ftr-393	964	23	a	a	DET
ftr-393	964	24	corresponding	corresponding	ADJ
ftr-393	964	25	allocation	allocation	NOUN
ftr-393	964	26	of	of	ADP
ftr-393	964	27	a	a	DET
ftr-393	964	28	large	large	ADJ
ftr-393	964	29	amount	amount	NOUN
ftr-393	964	30	of	of	ADP
ftr-393	964	31	taxable	taxable	ADJ
ftr-393	964	32	income	income	NOUN
ftr-393	964	33	,	,	PUNCT
ftr-393	964	34	but	but	CCONJ
ftr-393	964	35	no	no	DET
ftr-393	964	36	corresponding	correspond	VERB
ftr-393	964	37	allocation	allocation	NOUN
ftr-393	964	38	of	of	ADP
ftr-393	964	39	depreciation	depreciation	NOUN
ftr-393	964	40	deductions	deduction	NOUN
ftr-393	964	41	.	.	PUNCT
ftr-393	965	1	this	this	PRON
ftr-393	965	2	resulted	result	VERB
ftr-393	965	3	in	in	ADP
ftr-393	965	4	an	an	DET
ftr-393	965	5	enormous	enormous	ADJ
ftr-393	965	6	tax	tax	NOUN
ftr-393	965	7	savings	saving	NOUN
ftr-393	965	8	,	,	PUNCT
ftr-393	965	9	but	but	CCONJ
ftr-393	965	10	the	the	DET
ftr-393	965	11	simple	simple	ADJ
ftr-393	965	12	allocation	allocation	NOUN
ftr-393	965	13	of	of	ADP
ftr-393	965	14	a	a	DET
ftr-393	965	15	large	large	ADJ
ftr-393	965	16	percentage	percentage	NOUN
ftr-393	965	17	of	of	ADP
ftr-393	965	18	income	income	NOUN
ftr-393	965	19	violates	violate	VERB
ftr-393	965	20	no	no	DET
ftr-393	965	21	rule	rule	NOUN
ftr-393	965	22	.	.	PUNCT
ftr-393	966	1	the	the	DET
ftr-393	966	2	government	government	NOUN
ftr-393	966	3	does	do	VERB
ftr-393	966	4	not	not	PART
ftr-393	966	5	–	–	PUNCT
ftr-393	966	6	and	and	CCONJ
ftr-393	966	7	can	can	AUX
ftr-393	966	8	not	not	PART
ftr-393	966	9	–	–	PUNCT
ftr-393	966	10	dispute	dispute	VERB
ftr-393	966	11	that	that	SCONJ
ftr-393	966	12	partners	partner	NOUN
ftr-393	966	13	may	may	AUX
ftr-393	966	14	allocate	allocate	VERB
ftr-393	966	15	their	their	PRON
ftr-393	966	16	partnership	partnership	NOUN
ftr-393	966	17	’s	’s	PART
ftr-393	966	18	income	income	NOUN
ftr-393	966	19	as	as	SCONJ
ftr-393	966	20	they	they	PRON
ftr-393	966	21	choose	choose	VERB
ftr-393	966	22	.	.	PUNCT
ftr-393	967	1	neither	neither	CCONJ
ftr-393	967	2	does	do	AUX
ftr-393	967	3	the	the	DET
ftr-393	967	4	government	government	NOUN
ftr-393	967	5	dispute	dispute	VERB
ftr-393	967	6	that	that	SCONJ
ftr-393	967	7	the	the	DET
ftr-393	967	8	taxable	taxable	ADJ
ftr-393	967	9	income	income	NOUN
ftr-393	967	10	allocated	allocate	VERB
ftr-393	967	11	to	to	ADP
ftr-393	967	12	the	the	DET
ftr-393	967	13	dutch	dutch	ADJ
ftr-393	967	14	banks	bank	NOUN
ftr-393	967	15	could	could	AUX
ftr-393	967	16	not	not	PART
ftr-393	967	17	be	be	AUX
ftr-393	967	18	offset	offset	VERB
ftr-393	967	19	by	by	ADP
ftr-393	967	20	the	the	DET
ftr-393	967	21	allocation	allocation	NOUN
ftr-393	967	22	of	of	ADP
ftr-393	967	23	non	non	ADJ
ftr-393	967	24	-	-	ADJ
ftr-393	967	25	existent	existent	ADJ
ftr-393	967	26	depreciation	depreciation	NOUN
ftr-393	967	27	deductions	deduction	NOUN
ftr-393	967	28	to	to	ADP
ftr-393	967	29	the	the	DET
ftr-393	967	30	banks	bank	NOUN
ftr-393	967	31	.	.	PUNCT
ftr-393	968	1	and	and	CCONJ
ftr-393	968	2	*	*	PUNCT
ftr-393	968	3	*	*	PUNCT
ftr-393	968	4	*	*	PUNCT
ftr-393	968	5	the	the	DET
ftr-393	968	6	bare	bare	ADJ
ftr-393	968	7	allocation	allocation	NOUN
ftr-393	968	8	of	of	ADP
ftr-393	968	9	a	a	DET
ftr-393	968	10	large	large	ADJ
ftr-393	968	11	interest	interest	NOUN
ftr-393	968	12	in	in	ADP
ftr-393	968	13	income	income	NOUN
ftr-393	968	14	does	do	AUX
ftr-393	968	15	not	not	PART
ftr-393	968	16	violate	violate	VERB
ftr-393	968	17	the	the	DET
ftr-393	968	18	overall	overall	ADJ
ftr-393	968	19	tax	tax	NOUN
ftr-393	968	20	effect	effect	NOUN
ftr-393	968	21	rule	rule	NOUN
ftr-393	968	22	.	.	PUNCT
ftr-393	968	23	”	"	PUNCT
ftr-393	969	1	•	•	NUM
ftr-393	969	2	judge	judge	NOUN
ftr-393	969	3	underhill	underhill	PROPN
ftr-393	969	4	concluded	conclude	VERB
ftr-393	969	5	:	:	PUNCT
ftr-393	969	6	the	the	DET
ftr-393	969	7	government	government	NOUN
ftr-393	969	8	is	be	AUX
ftr-393	969	9	understandably	understandably	ADV
ftr-393	969	10	concerned	concerned	ADJ
ftr-393	969	11	that	that	SCONJ
ftr-393	969	12	the	the	DET
ftr-393	969	13	castle	castle	PROPN
ftr-393	969	14	harbour	harbour	PROPN
ftr-393	969	15	transaction	transaction	NOUN
ftr-393	969	16	deprived	deprive	VERB
ftr-393	969	17	the	the	DET
ftr-393	969	18	public	public	ADJ
ftr-393	969	19	fisc	fisc	NOUN
ftr-393	969	20	of	of	ADP
ftr-393	969	21	some	some	DET
ftr-393	969	22	$	$	SYM
ftr-393	969	23	62	62	NUM
ftr-393	969	24	million	million	NUM
ftr-393	969	25	in	in	ADP
ftr-393	969	26	tax	tax	NOUN
ftr-393	969	27	revenue	revenue	NOUN
ftr-393	969	28	.	.	PUNCT
ftr-393	970	1	moreover	moreover	ADV
ftr-393	970	2	,	,	PUNCT
ftr-393	970	3	it	it	PRON
ftr-393	970	4	appears	appear	VERB
ftr-393	970	5	likely	likely	ADJ
ftr-393	970	6	that	that	SCONJ
ftr-393	970	7	one	one	NUM
ftr-393	970	8	of	of	ADP
ftr-393	970	9	gecc	gecc	NOUN
ftr-393	970	10	’s	’s	PART
ftr-393	970	11	principal	principal	ADJ
ftr-393	970	12	motivations	motivation	NOUN
ftr-393	970	13	in	in	ADP
ftr-393	970	14	entering	enter	VERB
ftr-393	970	15	into	into	ADP
ftr-393	970	16	this	this	DET
ftr-393	970	17	transaction	transaction	NOUN
ftr-393	970	18	though	though	SCONJ
ftr-393	970	19	certainly	certainly	ADV
ftr-393	970	20	not	not	PART
ftr-393	970	21	its	its	PRON
ftr-393	970	22	only	only	ADJ
ftr-393	970	23	motivation	motivation	NOUN
ftr-393	970	24	was	be	AUX
ftr-393	970	25	to	to	PART
ftr-393	970	26	avoid	avoid	VERB
ftr-393	970	27	that	that	DET
ftr-393	970	28	substantial	substantial	ADJ
ftr-393	970	29	tax	tax	NOUN
ftr-393	970	30	burden	burden	NOUN
ftr-393	970	31	.	.	PUNCT
ftr-393	971	1	nevertheless	nevertheless	ADV
ftr-393	971	2	,	,	PUNCT
ftr-393	971	3	the	the	DET
ftr-393	971	4	castle	castle	PROPN
ftr-393	971	5	harbour	harbour	PROPN
ftr-393	971	6	transaction	transaction	NOUN
ftr-393	971	7	was	be	AUX
ftr-393	971	8	an	an	DET
ftr-393	971	9	economically	economically	ADV
ftr-393	971	10	real	real	ADJ
ftr-393	971	11	transaction	transaction	NOUN
ftr-393	971	12	,	,	PUNCT
ftr-393	971	13	undertaken	undertake	VERB
ftr-393	971	14	,	,	PUNCT
ftr-393	971	15	at	at	ADP
ftr-393	971	16	least	least	ADJ
ftr-393	971	17	in	in	ADP
ftr-393	971	18	part	part	NOUN
ftr-393	971	19	,	,	PUNCT
ftr-393	971	20	for	for	ADP
ftr-393	971	21	a	a	DET
ftr-393	971	22	non	non	ADJ
ftr-393	971	23	-	-	ADJ
ftr-393	971	24	tax	tax	ADJ
ftr-393	971	25	business	business	NOUN
ftr-393	971	26	purpose	purpose	NOUN
ftr-393	971	27	;	;	PUNCT
ftr-393	971	28	the	the	DET
ftr-393	971	29	transaction	transaction	NOUN
ftr-393	971	30	resulted	result	VERB
ftr-393	971	31	in	in	ADP
ftr-393	971	32	the	the	DET
ftr-393	971	33	creation	creation	NOUN
ftr-393	971	34	of	of	ADP
ftr-393	971	35	a	a	DET
ftr-393	971	36	true	true	ADJ
ftr-393	971	37	partnership	partnership	NOUN
ftr-393	971	38	with	with	ADP
ftr-393	971	39	all	all	DET
ftr-393	971	40	participants	participant	NOUN
ftr-393	971	41	holding	hold	VERB
ftr-393	971	42	valid	valid	ADJ
ftr-393	971	43	partnership	partnership	NOUN
ftr-393	971	44	interests	interest	NOUN
ftr-393	971	45	;	;	PUNCT
ftr-393	971	46	and	and	CCONJ
ftr-393	971	47	the	the	DET
ftr-393	971	48	income	income	NOUN
ftr-393	971	49	was	be	AUX
ftr-393	971	50	allocated	allocate	VERB
ftr-393	971	51	among	among	ADP
ftr-393	971	52	the	the	DET
ftr-393	971	53	partners	partner	NOUN
ftr-393	971	54	in	in	ADP
ftr-393	971	55	accordance	accordance	NOUN
ftr-393	971	56	with	with	ADP
ftr-393	971	57	the	the	DET
ftr-393	971	58	internal	internal	ADJ
ftr-393	971	59	revenue	revenue	NOUN
ftr-393	971	60	code	code	PROPN
ftr-393	971	61	and	and	CCONJ
ftr-393	971	62	treasury	treasury	PROPN
ftr-393	971	63	regulations	regulation	NOUN
ftr-393	971	64	.	.	PUNCT
ftr-393	972	1	in	in	ADP
ftr-393	972	2	short	short	ADJ
ftr-393	972	3	,	,	PUNCT
ftr-393	972	4	the	the	DET
ftr-393	972	5	transaction	transaction	NOUN
ftr-393	972	6	,	,	PUNCT
ftr-393	972	7	though	though	SCONJ
ftr-393	972	8	it	it	PRON
ftr-393	972	9	sheltered	shelter	VERB
ftr-393	972	10	a	a	DET
ftr-393	972	11	great	great	ADJ
ftr-393	972	12	deal	deal	NOUN
ftr-393	972	13	of	of	ADP
ftr-393	972	14	income	income	NOUN
ftr-393	972	15	from	from	ADP
ftr-393	972	16	taxes	taxis	NOUN
ftr-393	972	17	,	,	PUNCT
ftr-393	972	18	was	be	AUX
ftr-393	972	19	legally	legally	ADV
ftr-393	972	20	permissible	permissible	ADJ
ftr-393	972	21	.	.	PUNCT
ftr-393	973	1	under	under	ADP
ftr-393	973	2	such	such	ADJ
ftr-393	973	3	circumstances	circumstance	NOUN
ftr-393	973	4	,	,	PUNCT
ftr-393	973	5	the	the	DET
ftr-393	973	6	i.r.s	i.r.	NOUN
ftr-393	973	7	.	.	PUNCT
ftr-393	974	1	should	should	AUX
ftr-393	974	2	address	address	VERB
ftr-393	974	3	its	its	PRON
ftr-393	974	4	concerns	concern	NOUN
ftr-393	974	5	to	to	ADP
ftr-393	974	6	those	those	PRON
ftr-393	974	7	who	who	PRON
ftr-393	974	8	write	write	VERB
ftr-393	974	9	the	the	DET
ftr-393	974	10	tax	tax	NOUN
ftr-393	974	11	laws	law	NOUN
ftr-393	974	12	.	.	PUNCT
ftr-393	975	1	b.	b.	PROPN
ftr-393	975	2	second	second	ADJ
ftr-393	975	3	circuit	circuit	PROPN
ftr-393	975	4	opinion	opinion	NOUN
ftr-393	975	5	:	:	PUNCT
ftr-393	975	6	the	the	DET
ftr-393	975	7	second	second	ADJ
ftr-393	975	8	circuit	circuit	NOUN
ftr-393	975	9	,	,	PUNCT
ftr-393	975	10	in	in	ADP
ftr-393	975	11	an	an	DET
ftr-393	975	12	opinion	opinion	NOUN
ftr-393	975	13	by	by	ADP
ftr-393	975	14	judge	judge	NOUN
ftr-393	975	15	leval	leval	PROPN
ftr-393	975	16	,	,	PUNCT
ftr-393	975	17	held	hold	VERB
ftr-393	975	18	that	that	SCONJ
ftr-393	975	19	the	the	DET
ftr-393	975	20	dutch	dutch	ADJ
ftr-393	975	21	banks	bank	NOUN
ftr-393	975	22	were	be	AUX
ftr-393	975	23	not	not	PART
ftr-393	975	24	partners	partner	NOUN
ftr-393	975	25	because	because	SCONJ
ftr-393	975	26	their	their	PRON
ftr-393	975	27	risks	risk	NOUN
ftr-393	975	28	and	and	CCONJ
ftr-393	975	29	rewards	reward	NOUN
ftr-393	975	30	were	be	AUX
ftr-393	975	31	closer	close	ADJ
ftr-393	975	32	to	to	ADP
ftr-393	975	33	those	those	PRON
ftr-393	975	34	of	of	ADP
ftr-393	975	35	creditors	creditor	NOUN
ftr-393	975	36	than	than	ADP
ftr-393	975	37	partners	partner	NOUN
ftr-393	975	38	.	.	PUNCT
ftr-393	976	1	he	he	PRON
ftr-393	976	2	used	use	VERB
ftr-393	976	3	the	the	DET
ftr-393	976	4	facts	fact	NOUN
ftr-393	976	5	-	-	PUNCT
ftr-393	976	6	and	and	CCONJ
ftr-393	976	7	-	-	PUNCT
ftr-393	976	8	circumstances	circumstance	NOUN
ftr-393	976	9	test	test	NOUN
ftr-393	976	10	of	of	ADP
ftr-393	976	11	commissioner	commissioner	PROPN
ftr-393	976	12	v.	v.	PROPN
ftr-393	976	13	culbertson	culbertson	PROPN
ftr-393	976	14	,	,	PUNCT
ftr-393	976	15	337	337	NUM
ftr-393	976	16	u.s	u.s	PROPN
ftr-393	976	17	.	.	PROPN
ftr-393	976	18	733	733	NUM
ftr-393	976	19	(	(	PUNCT
ftr-393	976	20	1949	1949	NUM
ftr-393	976	21	)	)	PUNCT
ftr-393	976	22	,	,	PUNCT
ftr-393	976	23	to	to	PART
ftr-393	976	24	determine	determine	VERB
ftr-393	976	25	whether	whether	SCONJ
ftr-393	976	26	the	the	DET
ftr-393	976	27	banks	bank	NOUN
ftr-393	976	28	’	’	PART
ftr-393	976	29	interest	interest	NOUN
ftr-393	976	30	was	be	AUX
ftr-393	976	31	more	more	ADJ
ftr-393	976	32	in	in	ADP
ftr-393	976	33	the	the	DET
ftr-393	976	34	nature	nature	NOUN
ftr-393	976	35	of	of	ADP
ftr-393	976	36	debt	debt	NOUN
ftr-393	976	37	or	or	CCONJ
ftr-393	976	38	equity	equity	NOUN
ftr-393	976	39	,	,	PUNCT
ftr-393	976	40	and	and	CCONJ
ftr-393	976	41	found	find	VERB
ftr-393	976	42	that	that	SCONJ
ftr-393	976	43	their	their	PRON
ftr-393	976	44	interest	interest	NOUN
ftr-393	976	45	was	be	AUX
ftr-393	976	46	overwhelmingly	overwhelmingly	ADV
ftr-393	976	47	in	in	ADP
ftr-393	976	48	the	the	DET
ftr-393	976	49	nature	nature	NOUN
ftr-393	976	50	of	of	ADP
ftr-393	976	51	a	a	DET
ftr-393	976	52	secured	secured	ADJ
ftr-393	976	53	lender	lender	NOUN
ftr-393	976	54	’s	’s	PART
ftr-393	976	55	interest	interest	NOUN
ftr-393	976	56	,	,	PUNCT
ftr-393	976	57	“	"	PUNCT
ftr-393	976	58	which	which	PRON
ftr-393	976	59	would	would	AUX
ftr-393	976	60	neither	neither	CCONJ
ftr-393	976	61	be	be	AUX
ftr-393	976	62	harmed	harm	VERB
ftr-393	976	63	by	by	ADP
ftr-393	976	64	poor	poor	ADJ
ftr-393	976	65	performance	performance	NOUN
ftr-393	976	66	of	of	ADP
ftr-393	976	67	the	the	DET
ftr-393	976	68	partnership	partnership	NOUN
ftr-393	976	69	nor	nor	CCONJ
ftr-393	976	70	significantly	significantly	ADV
ftr-393	976	71	enhanced	enhance	VERB
ftr-393	976	72	by	by	ADP
ftr-393	976	73	extraordinary	extraordinary	ADJ
ftr-393	976	74	profits	profit	NOUN
ftr-393	976	75	.	.	PUNCT
ftr-393	976	76	”	"	PUNCT
ftr-393	977	1	•	•	NUM
ftr-393	977	2	in	in	ADP
ftr-393	977	3	acm	acm	PROPN
ftr-393	977	4	partnership	partnership	PROPN
ftr-393	977	5	v.	v.	PROPN
ftr-393	977	6	commissioner	commissioner	PROPN
ftr-393	977	7	,	,	PUNCT
ftr-393	977	8	t.c	t.c	PROPN
ftr-393	977	9	.	.	PROPN
ftr-393	977	10	memo	memo	NOUN
ftr-393	977	11	.	.	PUNCT
ftr-393	978	1	1997	1997	NUM
ftr-393	978	2	-	-	SYM
ftr-393	978	3	115	115	NUM
ftr-393	978	4	,	,	PUNCT
ftr-393	978	5	aff’d	aff’d	NUM
ftr-393	978	6	,	,	PUNCT
ftr-393	978	7	157	157	NUM
ftr-393	978	8	f.3d	f.3d	NUM
ftr-393	978	9	231	231	NUM
ftr-393	978	10	(	(	PUNCT
ftr-393	978	11	3d	3d	NUM
ftr-393	978	12	cir	cir	NOUN
ftr-393	978	13	.	.	PROPN
ftr-393	979	1	1998	1998	NUM
ftr-393	979	2	)	)	PUNCT
ftr-393	980	1	,	,	PUNCT
ftr-393	980	2	cert	cert	PROPN
ftr-393	980	3	.	.	PUNCT
ftr-393	981	1	denied	deny	VERB
ftr-393	981	2	,	,	PUNCT
ftr-393	981	3	526	526	NUM
ftr-393	981	4	u.s	u.s	PROPN
ftr-393	981	5	.	.	PROPN
ftr-393	981	6	1017	1017	NUM
ftr-393	981	7	(	(	PUNCT
ftr-393	981	8	1999	1999	NUM
ftr-393	981	9	)	)	PUNCT
ftr-393	981	10	.	.	PUNCT
ftr-393	982	1	[	[	X
ftr-393	982	2	colgate	colgate	X
ftr-393	982	3	]	]	X
ftr-393	982	4	,	,	PUNCT
ftr-393	982	5	judge	judge	PROPN
ftr-393	982	6	laro	laro	PROPN
ftr-393	982	7	wrote	write	VERB
ftr-393	982	8	a	a	DET
ftr-393	982	9	100	100	NUM
ftr-393	982	10	+	+	NUM
ftr-393	982	11	page	page	NOUN
ftr-393	982	12	analysis	analysis	NOUN
ftr-393	982	13	to	to	PART
ftr-393	982	14	find	find	VERB
ftr-393	982	15	that	that	SCONJ
ftr-393	982	16	there	there	PRON
ftr-393	982	17	was	be	VERB
ftr-393	982	18	no	no	DET
ftr-393	982	19	economic	economic	ADJ
ftr-393	982	20	substance	substance	NOUN
ftr-393	982	21	to	to	ADP
ftr-393	982	22	the	the	DET
ftr-393	982	23	arrangement	arrangement	NOUN
ftr-393	982	24	.	.	PUNCT
ftr-393	983	1	the	the	DET
ftr-393	983	2	next	next	ADJ
ftr-393	983	3	contingent	contingent	ADJ
ftr-393	983	4	payment	payment	NOUN
ftr-393	983	5	installment	installment	NOUN
ftr-393	983	6	sale	sale	NOUN
ftr-393	983	7	case	case	NOUN
ftr-393	983	8	in	in	ADP
ftr-393	983	9	the	the	DET
ftr-393	983	10	tax	tax	NOUN
ftr-393	983	11	court	court	NOUN
ftr-393	983	12	was	be	AUX
ftr-393	983	13	asa	asa	PROPN
ftr-393	983	14	investerings	investering	NOUN
ftr-393	983	15	partnership	partnership	PROPN
ftr-393	983	16	v.	v.	PROPN
ftr-393	983	17	commissioner	commissioner	PROPN
ftr-393	983	18	,	,	PUNCT
ftr-393	984	1	118	118	NUM
ftr-393	984	2	t.c	t.c	PROPN
ftr-393	984	3	.	.	PROPN
ftr-393	984	4	423	423	NUM
ftr-393	984	5	(	(	PUNCT
ftr-393	984	6	2002	2002	NUM
ftr-393	984	7	)	)	PUNCT
ftr-393	984	8	,	,	PUNCT
ftr-393	984	9	aff’d	aff’d	VERB
ftr-393	984	10	,	,	PUNCT
ftr-393	984	11	201	201	NUM
ftr-393	984	12	f.3d	f.3d	NUM
ftr-393	984	13	505	505	NUM
ftr-393	984	14	(	(	PUNCT
ftr-393	984	15	d.c	d.c	PROPN
ftr-393	984	16	.	.	PROPN
ftr-393	984	17	cir	cir	PROPN
ftr-393	984	18	.	.	PROPN
ftr-393	984	19	2000	2000	NUM
ftr-393	984	20	)	)	PUNCT
ftr-393	984	21	,	,	PUNCT
ftr-393	984	22	cert	cert	PROPN
ftr-393	984	23	.	.	PUNCT
ftr-393	984	24	denied	deny	VERB
ftr-393	984	25	,	,	PUNCT
ftr-393	985	1	531	531	NUM
ftr-393	985	2	u.s	u.s	PROPN
ftr-393	985	3	.	.	PROPN
ftr-393	985	4	871	871	NUM
ftr-393	985	5	(	(	PUNCT
ftr-393	985	6	2000	2000	NUM
ftr-393	985	7	)	)	PUNCT
ftr-393	986	1	[	[	X
ftr-393	986	2	allied	allied	ADJ
ftr-393	986	3	signal	signal	NOUN
ftr-393	986	4	]	]	X
ftr-393	986	5	,	,	PUNCT
ftr-393	986	6	2007	2007	NUM
ftr-393	986	7	]	]	PUNCT
ftr-393	986	8	recent	recent	ADJ
ftr-393	986	9	developments	development	NOUN
ftr-393	986	10	in	in	ADP
ftr-393	986	11	federal	federal	ADJ
ftr-393	986	12	income	income	NOUN
ftr-393	986	13	taxation	taxation	NOUN
ftr-393	986	14	489	489	NUM
ftr-393	986	15	in	in	ADP
ftr-393	986	16	which	which	PRON
ftr-393	986	17	judge	judge	PROPN
ftr-393	986	18	foley	foley	PROPN
ftr-393	986	19	wrote	write	VERB
ftr-393	986	20	a	a	DET
ftr-393	986	21	much	much	ADV
ftr-393	986	22	shorter	short	ADJ
ftr-393	986	23	opinion	opinion	NOUN
ftr-393	986	24	finding	find	VERB
ftr-393	986	25	that	that	SCONJ
ftr-393	986	26	the	the	DET
ftr-393	986	27	dutch	dutch	PROPN
ftr-393	986	28	bank	bank	PROPN
ftr-393	986	29	was	be	AUX
ftr-393	986	30	not	not	PART
ftr-393	986	31	a	a	DET
ftr-393	986	32	partner	partner	NOUN
ftr-393	986	33	;	;	PUNCT
ftr-393	986	34	the	the	DET
ftr-393	986	35	d.c	d.c	PROPN
ftr-393	986	36	.	.	PROPN
ftr-393	986	37	circuit	circuit	PROPN
ftr-393	986	38	affirmed	affirm	VERB
ftr-393	986	39	on	on	ADP
ftr-393	986	40	judge	judge	PROPN
ftr-393	986	41	foley	foley	PROPN
ftr-393	986	42	’s	’s	PART
ftr-393	986	43	holding	hold	VERB
ftr-393	986	44	that	that	SCONJ
ftr-393	986	45	the	the	DET
ftr-393	986	46	dutch	dutch	PROPN
ftr-393	986	47	bank	bank	PROPN
ftr-393	986	48	was	be	AUX
ftr-393	986	49	not	not	PART
ftr-393	986	50	a	a	DET
ftr-393	986	51	partner	partner	NOUN
ftr-393	986	52	.	.	PUNCT
ftr-393	987	1	the	the	DET
ftr-393	987	2	irs	irs	PROPN
ftr-393	987	3	began	begin	VERB
ftr-393	987	4	to	to	PART
ftr-393	987	5	pick	pick	VERB
ftr-393	987	6	up	up	ADP
ftr-393	987	7	this	this	DET
ftr-393	987	8	lack	lack	NOUN
ftr-393	987	9	-	-	PUNCT
ftr-393	987	10	ofpartnership	ofpartnership	NOUN
ftr-393	987	11	argument	argument	NOUN
ftr-393	987	12	and	and	CCONJ
ftr-393	987	13	began	begin	VERB
ftr-393	987	14	to	to	PART
ftr-393	987	15	use	use	VERB
ftr-393	987	16	it	it	PRON
ftr-393	987	17	on	on	ADP
ftr-393	987	18	examinations	examination	NOUN
ftr-393	987	19	.	.	PUNCT
ftr-393	988	1	later	later	ADV
ftr-393	988	2	,	,	PUNCT
ftr-393	988	3	the	the	DET
ftr-393	988	4	tax	tax	NOUN
ftr-393	988	5	court	court	NOUN
ftr-393	988	6	(	(	PUNCT
ftr-393	988	7	judge	judge	PROPN
ftr-393	988	8	nims	nims	PROPN
ftr-393	988	9	)	)	PUNCT
ftr-393	988	10	used	use	VERB
ftr-393	988	11	the	the	DET
ftr-393	988	12	economic	economic	ADJ
ftr-393	988	13	substance	substance	NOUN
ftr-393	988	14	argument	argument	NOUN
ftr-393	988	15	in	in	ADP
ftr-393	988	16	saba	saba	PROPN
ftr-393	988	17	partnership	partnership	PROPN
ftr-393	988	18	v.	v.	PROPN
ftr-393	988	19	commissioner	commissioner	PROPN
ftr-393	988	20	,	,	PUNCT
ftr-393	988	21	t.c	t.c	PROPN
ftr-393	988	22	.	.	PROPN
ftr-393	988	23	memo	memo	NOUN
ftr-393	988	24	.	.	PUNCT
ftr-393	989	1	1999	1999	NUM
ftr-393	989	2	-	-	SYM
ftr-393	989	3	359	359	NUM
ftr-393	989	4	,	,	PUNCT
ftr-393	989	5	vacated	vacate	VERB
ftr-393	989	6	,	,	PUNCT
ftr-393	989	7	273	273	NUM
ftr-393	989	8	f.3d	f.3d	NUM
ftr-393	989	9	1135	1135	NUM
ftr-393	989	10	(	(	PUNCT
ftr-393	989	11	d.c	d.c	PROPN
ftr-393	989	12	.	.	PROPN
ftr-393	989	13	cir	cir	PROPN
ftr-393	989	14	.	.	PROPN
ftr-393	989	15	2001	2001	NUM
ftr-393	989	16	)	)	PUNCT
ftr-393	989	17	,	,	PUNCT
ftr-393	989	18	on	on	ADP
ftr-393	989	19	remand	remand	NOUN
ftr-393	989	20	,	,	PUNCT
ftr-393	989	21	t.c	t.c	PROPN
ftr-393	989	22	.	.	PROPN
ftr-393	989	23	memo	memo	NOUN
ftr-393	989	24	.	.	PUNCT
ftr-393	990	1	2003	2003	NUM
ftr-393	990	2	-	-	SYM
ftr-393	990	3	31	31	NUM
ftr-393	991	1	[	[	X
ftr-393	991	2	brunswick	brunswick	X
ftr-393	991	3	]	]	X
ftr-393	991	4	,	,	PUNCT
ftr-393	991	5	which	which	PRON
ftr-393	991	6	the	the	DET
ftr-393	991	7	dc	dc	PROPN
ftr-393	991	8	circuit	circuit	PROPN
ftr-393	991	9	remanded	remand	VERB
ftr-393	991	10	based	base	VERB
ftr-393	991	11	on	on	ADP
ftr-393	991	12	asa	asa	PROPN
ftr-393	991	13	investerings	investering	NOUN
ftr-393	991	14	to	to	PART
ftr-393	991	15	give	give	VERB
ftr-393	991	16	taxpayer	taxpayer	NOUN
ftr-393	991	17	the	the	DET
ftr-393	991	18	opportunity	opportunity	NOUN
ftr-393	991	19	to	to	PART
ftr-393	991	20	argue	argue	VERB
ftr-393	991	21	that	that	SCONJ
ftr-393	991	22	there	there	PRON
ftr-393	991	23	was	be	VERB
ftr-393	991	24	a	a	DET
ftr-393	991	25	valid	valid	ADJ
ftr-393	991	26	partnership	partnership	NOUN
ftr-393	991	27	[	[	X
ftr-393	991	28	which	which	PRON
ftr-393	991	29	it	it	PRON
ftr-393	991	30	could	could	AUX
ftr-393	991	31	not	not	PART
ftr-393	991	32	do	do	VERB
ftr-393	991	33	,	,	PUNCT
ftr-393	991	34	as	as	SCONJ
ftr-393	991	35	judge	judge	NOUN
ftr-393	991	36	nims	nims	PROPN
ftr-393	991	37	found	find	VERB
ftr-393	991	38	on	on	ADP
ftr-393	991	39	remand	remand	NOUN
ftr-393	991	40	]	]	PUNCT
ftr-393	991	41	.	.	PUNCT
ftr-393	992	1	even	even	ADV
ftr-393	992	2	later	later	ADV
ftr-393	992	3	,	,	PUNCT
ftr-393	992	4	the	the	DET
ftr-393	992	5	d.c	d.c	PROPN
ftr-393	992	6	.	.	PROPN
ftr-393	992	7	circuit	circuit	PROPN
ftr-393	992	8	reversed	reverse	VERB
ftr-393	992	9	the	the	DET
ftr-393	992	10	district	district	NOUN
ftr-393	992	11	court	court	NOUN
ftr-393	992	12	in	in	ADP
ftr-393	992	13	boca	boca	PROPN
ftr-393	992	14	investerings	investering	NOUN
ftr-393	992	15	partnership	partnership	PROPN
ftr-393	992	16	v.	v.	PROPN
ftr-393	992	17	united	united	PROPN
ftr-393	992	18	states	states	PROPN
ftr-393	992	19	,	,	PUNCT
ftr-393	992	20	314	314	NUM
ftr-393	992	21	f.3d	f.3d	NUM
ftr-393	992	22	625	625	NUM
ftr-393	992	23	(	(	PUNCT
ftr-393	992	24	d.c	d.c	PROPN
ftr-393	992	25	.	.	PROPN
ftr-393	992	26	cir	cir	PROPN
ftr-393	992	27	.	.	PROPN
ftr-393	992	28	2003	2003	NUM
ftr-393	992	29	)	)	PUNCT
ftr-393	992	30	,	,	PUNCT
ftr-393	992	31	rev’g	rev’g	PROPN
ftr-393	992	32	167	167	NUM
ftr-393	992	33	f.	f.	PROPN
ftr-393	992	34	supp	supp	PROPN
ftr-393	992	35	.	.	PUNCT
ftr-393	993	1	2d	2d	PROPN
ftr-393	993	2	298	298	NUM
ftr-393	993	3	(	(	PUNCT
ftr-393	993	4	d.d.c	d.d.c	PROPN
ftr-393	993	5	.	.	PROPN
ftr-393	993	6	2001	2001	NUM
ftr-393	993	7	)	)	PUNCT
ftr-393	993	8	,	,	PUNCT
ftr-393	993	9	cert	cert	NOUN
ftr-393	993	10	denied	deny	VERB
ftr-393	993	11	,	,	PUNCT
ftr-393	994	1	540	540	NUM
ftr-393	994	2	u.s	u.s	PROPN
ftr-393	994	3	.	.	PROPN
ftr-393	994	4	826	826	NUM
ftr-393	994	5	(	(	PUNCT
ftr-393	994	6	2003	2003	NUM
ftr-393	994	7	)	)	PUNCT
ftr-393	995	1	[	[	X
ftr-393	995	2	wyeth	wyeth	X
ftr-393	995	3	,	,	PUNCT
ftr-393	995	4	or	or	CCONJ
ftr-393	995	5	american	american	ADJ
ftr-393	995	6	home	home	NOUN
ftr-393	995	7	products	product	NOUN
ftr-393	995	8	]	]	PUNCT
ftr-393	995	9	case	case	NOUN
ftr-393	995	10	based	base	VERB
ftr-393	995	11	upon	upon	SCONJ
ftr-393	995	12	this	this	DET
ftr-393	995	13	lack	lack	NOUN
ftr-393	995	14	-	-	PUNCT
ftr-393	995	15	ofpartnership	ofpartnership	NOUN
ftr-393	995	16	argument	argument	NOUN
ftr-393	995	17	–	–	PUNCT
ftr-393	995	18	even	even	ADV
ftr-393	995	19	though	though	SCONJ
ftr-393	995	20	cravath	cravath	NOUN
ftr-393	995	21	planned	plan	VERB
ftr-393	995	22	boca	boca	PROPN
ftr-393	995	23	carefully	carefully	ADV
ftr-393	995	24	so	so	SCONJ
ftr-393	995	25	that	that	SCONJ
ftr-393	995	26	if	if	SCONJ
ftr-393	995	27	the	the	DET
ftr-393	995	28	dutch	dutch	PROPN
ftr-393	995	29	bank	bank	PROPN
ftr-393	995	30	was	be	AUX
ftr-393	995	31	knocked	knock	VERB
ftr-393	995	32	out	out	ADP
ftr-393	995	33	,	,	PUNCT
ftr-393	995	34	there	there	PRON
ftr-393	995	35	would	would	AUX
ftr-393	995	36	still	still	ADV
ftr-393	995	37	be	be	AUX
ftr-393	995	38	a	a	DET
ftr-393	995	39	partnership	partnership	NOUN
ftr-393	995	40	–	–	PUNCT
ftr-393	995	41	based	base	VERB
ftr-393	995	42	upon	upon	SCONJ
ftr-393	995	43	its	its	PRON
ftr-393	995	44	asa	asa	PROPN
ftr-393	995	45	investerings	investering	NOUN
ftr-393	995	46	and	and	CCONJ
ftr-393	995	47	saba	saba	PROPN
ftr-393	995	48	findings	finding	NOUN
ftr-393	995	49	on	on	ADP
ftr-393	995	50	appeal	appeal	NOUN
ftr-393	995	51	that	that	SCONJ
ftr-393	995	52	there	there	PRON
ftr-393	995	53	was	be	VERB
ftr-393	995	54	no	no	DET
ftr-393	995	55	partnership	partnership	NOUN
ftr-393	995	56	.	.	PUNCT
ftr-393	996	1	now	now	ADV
ftr-393	996	2	we	we	PRON
ftr-393	996	3	have	have	VERB
ftr-393	996	4	judge	judge	NOUN
ftr-393	996	5	leval	leval	NOUN
ftr-393	996	6	of	of	ADP
ftr-393	996	7	the	the	DET
ftr-393	996	8	second	second	ADJ
ftr-393	996	9	circuit	circuit	NOUN
ftr-393	996	10	adopting	adopt	VERB
ftr-393	996	11	the	the	DET
ftr-393	996	12	lack	lack	NOUN
ftr-393	996	13	-	-	PUNCT
ftr-393	996	14	of	of	ADP
ftr-393	996	15	-	-	PUNCT
ftr-393	996	16	partnership	partnership	NOUN
ftr-393	996	17	argument	argument	NOUN
ftr-393	996	18	that	that	PRON
ftr-393	996	19	judge	judge	PROPN
ftr-393	996	20	foley	foley	PROPN
ftr-393	996	21	used	use	VERB
ftr-393	996	22	because	because	SCONJ
ftr-393	996	23	he	he	PRON
ftr-393	996	24	preferred	prefer	VERB
ftr-393	996	25	to	to	PART
ftr-393	996	26	rest	rest	VERB
ftr-393	996	27	his	his	PRON
ftr-393	996	28	decision	decision	NOUN
ftr-393	996	29	on	on	ADP
ftr-393	996	30	this	this	DET
ftr-393	996	31	ground	ground	NOUN
ftr-393	996	32	as	as	SCONJ
ftr-393	996	33	opposed	oppose	VERB
ftr-393	996	34	to	to	ADP
ftr-393	996	35	making	make	VERB
ftr-393	996	36	a	a	DET
ftr-393	996	37	finding	finding	NOUN
ftr-393	996	38	of	of	ADP
ftr-393	996	39	lack	lack	NOUN
ftr-393	996	40	of	of	ADP
ftr-393	996	41	economic	economic	ADJ
ftr-393	996	42	substance	substance	NOUN
ftr-393	996	43	.	.	PUNCT
ftr-393	997	1	4	4	X
ftr-393	997	2	.	.	X
ftr-393	997	3	a	a	DET
ftr-393	997	4	district	district	NOUN
ftr-393	997	5	court	court	NOUN
ftr-393	997	6	finds	find	VERB
ftr-393	997	7	for	for	ADP
ftr-393	997	8	the	the	DET
ftr-393	997	9	taxpayer	taxpayer	NOUN
ftr-393	997	10	in	in	ADP
ftr-393	997	11	a	a	DET
ftr-393	997	12	coli	coli	NOUN
ftr-393	997	13	case	case	NOUN
ftr-393	997	14	in	in	ADP
ftr-393	997	15	an	an	DET
ftr-393	997	16	incredible	incredible	ADJ
ftr-393	997	17	opinion	opinion	NOUN
ftr-393	997	18	.	.	PUNCT
ftr-393	998	1	dow	dow	PROPN
ftr-393	998	2	chemical	chemical	PROPN
ftr-393	998	3	co.	co.	PROPN
ftr-393	998	4	v.	v.	PROPN
ftr-393	998	5	united	united	PROPN
ftr-393	998	6	states	states	PROPN
ftr-393	998	7	,	,	PUNCT
ftr-393	998	8	250	250	NUM
ftr-393	998	9	f.	f.	PROPN
ftr-393	998	10	supp	supp	PROPN
ftr-393	998	11	.	.	PUNCT
ftr-393	999	1	2d	2d	NOUN
ftr-393	999	2	748	748	NUM
ftr-393	999	3	(	(	PUNCT
ftr-393	999	4	e.d	e.d	PROPN
ftr-393	999	5	.	.	PROPN
ftr-393	999	6	mich	mich	PROPN
ftr-393	999	7	.	.	PUNCT
ftr-393	1000	1	3/31/03	3/31/03	NUM
ftr-393	1000	2	)	)	PUNCT
ftr-393	1000	3	.	.	PUNCT
ftr-393	1001	1	in	in	ADP
ftr-393	1001	2	a	a	DET
ftr-393	1001	3	carefully	carefully	ADV
ftr-393	1001	4	-	-	PUNCT
ftr-393	1001	5	detailed	detail	VERB
ftr-393	1001	6	opinion	opinion	NOUN
ftr-393	1001	7	judge	judge	NOUN
ftr-393	1001	8	lawson	lawson	PROPN
ftr-393	1001	9	found	find	VERB
ftr-393	1001	10	that	that	SCONJ
ftr-393	1001	11	dow	dow	PROPN
ftr-393	1001	12	did	do	VERB
ftr-393	1001	13	correctly	correctly	ADV
ftr-393	1001	14	almost	almost	ADV
ftr-393	1001	15	everything	everything	PRON
ftr-393	1001	16	that	that	PRON
ftr-393	1001	17	camelot	camelot	PROPN
ftr-393	1001	18	and	and	CCONJ
ftr-393	1001	19	aep	aep	PROPN
ftr-393	1001	20	did	do	VERB
ftr-393	1001	21	incorrectly	incorrectly	ADV
ftr-393	1001	22	.	.	PUNCT
ftr-393	1002	1	the	the	DET
ftr-393	1002	2	interest	interest	NOUN
ftr-393	1002	3	rate	rate	NOUN
ftr-393	1002	4	on	on	ADP
ftr-393	1002	5	policy	policy	NOUN
ftr-393	1002	6	loans	loan	NOUN
ftr-393	1002	7	was	be	AUX
ftr-393	1002	8	not	not	PART
ftr-393	1002	9	unreasonably	unreasonably	ADV
ftr-393	1002	10	high	high	ADJ
ftr-393	1002	11	,	,	PUNCT
ftr-393	1002	12	and	and	CCONJ
ftr-393	1002	13	a	a	DET
ftr-393	1002	14	positive	positive	ADJ
ftr-393	1002	15	pre	pre	ADJ
ftr-393	1002	16	-	-	ADJ
ftr-393	1002	17	tax	tax	ADJ
ftr-393	1002	18	cash	cash	NOUN
ftr-393	1002	19	flow	flow	NOUN
ftr-393	1002	20	was	be	AUX
ftr-393	1002	21	expected	expect	VERB
ftr-393	1002	22	.	.	PUNCT
ftr-393	1003	1	the	the	DET
ftr-393	1003	2	court	court	NOUN
ftr-393	1003	3	found	find	VERB
ftr-393	1003	4	that	that	SCONJ
ftr-393	1003	5	there	there	PRON
ftr-393	1003	6	was	be	VERB
ftr-393	1003	7	a	a	DET
ftr-393	1003	8	business	business	NOUN
ftr-393	1003	9	purpose	purpose	NOUN
ftr-393	1003	10	for	for	ADP
ftr-393	1003	11	the	the	DET
ftr-393	1003	12	coli	coli	NOUN
ftr-393	1003	13	arrangements	arrangement	NOUN
ftr-393	1003	14	,	,	PUNCT
ftr-393	1003	15	i.e.	i.e.	X
ftr-393	1003	16	,	,	PUNCT
ftr-393	1003	17	to	to	PART
ftr-393	1003	18	provide	provide	VERB
ftr-393	1003	19	retiree	retiree	NOUN
ftr-393	1003	20	benefits	benefit	NOUN
ftr-393	1003	21	.	.	PUNCT
ftr-393	1004	1	the	the	DET
ftr-393	1004	2	premiums	premium	NOUN
ftr-393	1004	3	for	for	ADP
ftr-393	1004	4	the	the	DET
ftr-393	1004	5	first	first	ADJ
ftr-393	1004	6	three	three	NUM
ftr-393	1004	7	years	year	NOUN
ftr-393	1004	8	were	be	AUX
ftr-393	1004	9	payable	payable	ADJ
ftr-393	1004	10	with	with	ADP
ftr-393	1004	11	policy	policy	NOUN
ftr-393	1004	12	loans	loan	NOUN
ftr-393	1004	13	and	and	CCONJ
ftr-393	1004	14	the	the	DET
ftr-393	1004	15	premiums	premium	NOUN
ftr-393	1004	16	for	for	ADP
ftr-393	1004	17	years	year	NOUN
ftr-393	1004	18	four	four	NUM
ftr-393	1004	19	through	through	ADP
ftr-393	1004	20	seven	seven	NUM
ftr-393	1004	21	were	be	AUX
ftr-393	1004	22	payable	payable	ADJ
ftr-393	1004	23	90	90	NUM
ftr-393	1004	24	%	%	NOUN
ftr-393	1004	25	with	with	ADP
ftr-393	1004	26	partial	partial	ADJ
ftr-393	1004	27	[	[	X
ftr-393	1004	28	cash	cash	NOUN
ftr-393	1004	29	]	]	PUNCT
ftr-393	1004	30	withdrawals	withdrawal	NOUN
ftr-393	1004	31	(	(	PUNCT
ftr-393	1004	32	from	from	ADP
ftr-393	1004	33	policies	policy	NOUN
ftr-393	1004	34	whose	whose	DET
ftr-393	1004	35	cash	cash	NOUN
ftr-393	1004	36	value	value	NOUN
ftr-393	1004	37	had	have	AUX
ftr-393	1004	38	been	be	AUX
ftr-393	1004	39	previously	previously	ADV
ftr-393	1004	40	borrowed	borrow	VERB
ftr-393	1004	41	)	)	PUNCT
ftr-393	1004	42	and	and	CCONJ
ftr-393	1004	43	10	10	NUM
ftr-393	1004	44	%	%	NOUN
ftr-393	1004	45	with	with	ADP
ftr-393	1004	46	cash	cash	NOUN
ftr-393	1004	47	from	from	ADP
ftr-393	1004	48	the	the	DET
ftr-393	1004	49	taxpayer	taxpayer	NOUN
ftr-393	1004	50	.	.	PUNCT
ftr-393	1005	1	judge	judge	PROPN
ftr-393	1005	2	lawson	lawson	PROPN
ftr-393	1005	3	found	find	VERB
ftr-393	1005	4	that	that	SCONJ
ftr-393	1005	5	the	the	DET
ftr-393	1005	6	partial	partial	ADJ
ftr-393	1005	7	withdrawals	withdrawal	NOUN
ftr-393	1005	8	were	be	AUX
ftr-393	1005	9	“	"	PUNCT
ftr-393	1005	10	shams	sham	NOUN
ftr-393	1005	11	in	in	ADP
ftr-393	1005	12	fact	fact	NOUN
ftr-393	1005	13	”	"	PUNCT
ftr-393	1005	14	because	because	SCONJ
ftr-393	1005	15	there	there	PRON
ftr-393	1005	16	was	be	VERB
ftr-393	1005	17	no	no	DET
ftr-393	1005	18	cash	cash	NOUN
ftr-393	1005	19	value	value	NOUN
ftr-393	1005	20	left	leave	VERB
ftr-393	1005	21	in	in	ADP
ftr-393	1005	22	the	the	DET
ftr-393	1005	23	policies	policy	NOUN
ftr-393	1005	24	to	to	PART
ftr-393	1005	25	borrow	borrow	VERB
ftr-393	1005	26	,	,	PUNCT
ftr-393	1005	27	but	but	CCONJ
ftr-393	1005	28	that	that	SCONJ
ftr-393	1005	29	the	the	DET
ftr-393	1005	30	§	§	PROPN
ftr-393	1005	31	264(c)(1	264(c)(1	NUM
ftr-393	1005	32	)	)	PUNCT
ftr-393	1005	33	test	test	NOUN
ftr-393	1005	34	was	be	AUX
ftr-393	1005	35	met	meet	VERB
ftr-393	1005	36	because	because	SCONJ
ftr-393	1005	37	of	of	ADP
ftr-393	1005	38	the	the	DET
ftr-393	1005	39	payments	payment	NOUN
ftr-393	1005	40	of	of	ADP
ftr-393	1005	41	10	10	NUM
ftr-393	1005	42	%	%	NOUN
ftr-393	1005	43	of	of	ADP
ftr-393	1005	44	the	the	DET
ftr-393	1005	45	premiums	premium	NOUN
ftr-393	1005	46	by	by	ADP
ftr-393	1005	47	taxpayer	taxpayer	NOUN
ftr-393	1005	48	with	with	ADP
ftr-393	1005	49	its	its	PRON
ftr-393	1005	50	own	own	ADJ
ftr-393	1005	51	cash	cash	NOUN
ftr-393	1005	52	in	in	ADP
ftr-393	1005	53	years	year	NOUN
ftr-393	1005	54	four	four	NUM
ftr-393	1005	55	through	through	ADP
ftr-393	1005	56	seven	seven	NUM
ftr-393	1005	57	.	.	PUNCT
ftr-393	1006	1	the	the	DET
ftr-393	1006	2	court	court	NOUN
ftr-393	1006	3	found	find	VERB
ftr-393	1006	4	that	that	SCONJ
ftr-393	1006	5	the	the	DET
ftr-393	1006	6	§	§	PROPN
ftr-393	1006	7	264(c)(1	264(c)(1	NUM
ftr-393	1006	8	)	)	PUNCT
ftr-393	1006	9	safe	safe	ADJ
ftr-393	1006	10	harbor	harbor	NOUN
ftr-393	1006	11	did	do	AUX
ftr-393	1006	12	not	not	PART
ftr-393	1006	13	require	require	VERB
ftr-393	1006	14	level	level	NOUN
ftr-393	1006	15	premiums	premium	NOUN
ftr-393	1006	16	over	over	ADP
ftr-393	1006	17	the	the	DET
ftr-393	1006	18	first	first	ADJ
ftr-393	1006	19	seven	seven	NUM
ftr-393	1006	20	years	year	NOUN
ftr-393	1006	21	and	and	CCONJ
ftr-393	1006	22	that	that	SCONJ
ftr-393	1006	23	the	the	DET
ftr-393	1006	24	“	"	PUNCT
ftr-393	1006	25	premium	premium	NOUN
ftr-393	1006	26	”	"	PUNCT
ftr-393	1006	27	for	for	ADP
ftr-393	1006	28	each	each	PRON
ftr-393	1006	29	of	of	ADP
ftr-393	1006	30	years	year	NOUN
ftr-393	1006	31	four	four	NUM
ftr-393	1006	32	to	to	PART
ftr-393	1006	33	seven	seven	NUM
ftr-393	1006	34	was	be	AUX
ftr-393	1006	35	the	the	DET
ftr-393	1006	36	10	10	NUM
ftr-393	1006	37	%	%	NOUN
ftr-393	1006	38	paid	pay	VERB
ftr-393	1006	39	in	in	ADP
ftr-393	1006	40	cash	cash	NOUN
ftr-393	1006	41	.	.	PUNCT
ftr-393	1007	1	judge	judge	PROPN
ftr-393	1007	2	lawson	lawson	PROPN
ftr-393	1007	3	found	find	VERB
ftr-393	1007	4	that	that	SCONJ
ftr-393	1007	5	reg	reg	NOUN
ftr-393	1007	6	.	.	PUNCT
ftr-393	1008	1	§	§	PROPN
ftr-393	1008	2	1.264	1.264	NUM
ftr-393	1008	3	-	-	SYM
ftr-393	1008	4	4(c)(1)(ii	4(c)(1)(ii	NUM
ftr-393	1008	5	)	)	PUNCT
ftr-393	1008	6	(	(	PUNCT
ftr-393	1008	7	which	which	DET
ftr-393	1008	8	required	require	VERB
ftr-393	1008	9	level	level	NOUN
ftr-393	1008	10	premiums	premium	NOUN
ftr-393	1008	11	)	)	PUNCT
ftr-393	1008	12	was	be	AUX
ftr-393	1008	13	invalid	invalid	ADJ
ftr-393	1008	14	,	,	PUNCT
ftr-393	1008	15	and	and	CCONJ
ftr-393	1008	16	he	he	PRON
ftr-393	1008	17	rejected	reject	VERB
ftr-393	1008	18	the	the	DET
ftr-393	1008	19	holding	holding	NOUN
ftr-393	1008	20	in	in	ADP
ftr-393	1008	21	both	both	PRON
ftr-393	1008	22	in	in	ADP
ftr-393	1008	23	re	re	PROPN
ftr-393	1008	24	cm	cm	NOUN
ftr-393	1008	25	holdings	holding	NOUN
ftr-393	1008	26	,	,	PUNCT
ftr-393	1008	27	301	301	NUM
ftr-393	1008	28	f.3d	f.3d	NUM
ftr-393	1008	29	96	96	NUM
ftr-393	1008	30	(	(	PUNCT
ftr-393	1008	31	3d	3d	PROPN
ftr-393	1008	32	cir	cir	NOUN
ftr-393	1008	33	.	.	PROPN
ftr-393	1008	34	2002	2002	NUM
ftr-393	1008	35	)	)	PUNCT
ftr-393	1008	36	,	,	PUNCT
ftr-393	1008	37	and	and	CCONJ
ftr-393	1008	38	american	american	PROPN
ftr-393	1008	39	electric	electric	PROPN
ftr-393	1008	40	power	power	PROPN
ftr-393	1008	41	,	,	PUNCT
ftr-393	1008	42	inc	inc	PROPN
ftr-393	1008	43	.	.	PROPN
ftr-393	1009	1	v.	v.	PROPN
ftr-393	1009	2	united	united	PROPN
ftr-393	1009	3	states	states	PROPN
ftr-393	1009	4	,	,	PUNCT
ftr-393	1009	5	136	136	NUM
ftr-393	1009	6	f.	f.	PROPN
ftr-393	1009	7	supp	supp	PROPN
ftr-393	1009	8	.	.	PUNCT
ftr-393	1010	1	2d	2d	NOUN
ftr-393	1010	2	762	762	NUM
ftr-393	1010	3	(	(	PUNCT
ftr-393	1010	4	s.d	s.d	PROPN
ftr-393	1010	5	.	.	PROPN
ftr-393	1010	6	ohio	ohio	PROPN
ftr-393	1010	7	2001	2001	NUM
ftr-393	1010	8	)	)	PUNCT
ftr-393	1010	9	,	,	PUNCT
ftr-393	1010	10	that	that	SCONJ
ftr-393	1010	11	the	the	DET
ftr-393	1010	12	fourout	fourout	NOUN
ftr-393	1010	13	-	-	PUNCT
ftr-393	1010	14	of	of	ADP
ftr-393	1010	15	-	-	PUNCT
ftr-393	1010	16	seven	seven	NUM
ftr-393	1010	17	test	test	NOUN
ftr-393	1010	18	required	require	VERB
ftr-393	1010	19	level	level	NOUN
ftr-393	1010	20	premiums	premium	NOUN
ftr-393	1010	21	.	.	PUNCT
ftr-393	1011	1	490	490	NUM
ftr-393	1011	2	florida	florida	PROPN
ftr-393	1011	3	tax	tax	PROPN
ftr-393	1011	4	review	review	NOUN
ftr-393	1011	5	[	[	X
ftr-393	1011	6	vol	vol	NOUN
ftr-393	1011	7	.	.	PUNCT
ftr-393	1011	8	8	8	NUM
ftr-393	1011	9	:	:	SYM
ftr-393	1011	10	si	si	X
ftr-393	1011	11	•	•	NOUN
ftr-393	1011	12	in	in	ADP
ftr-393	1011	13	finding	find	VERB
ftr-393	1011	14	that	that	SCONJ
ftr-393	1011	15	taxpayer	taxpayer	NOUN
ftr-393	1011	16	expected	expect	VERB
ftr-393	1011	17	a	a	DET
ftr-393	1011	18	positive	positive	ADJ
ftr-393	1011	19	pre	pre	ADJ
ftr-393	1011	20	-	-	ADJ
ftr-393	1011	21	tax	tax	ADJ
ftr-393	1011	22	cash	cash	NOUN
ftr-393	1011	23	flow	flow	NOUN
ftr-393	1011	24	,	,	PUNCT
ftr-393	1011	25	judge	judge	PROPN
ftr-393	1011	26	lawson	lawson	PROPN
ftr-393	1011	27	refused	refuse	VERB
ftr-393	1011	28	to	to	PART
ftr-393	1011	29	admit	admit	VERB
ftr-393	1011	30	into	into	ADP
ftr-393	1011	31	evidence	evidence	NOUN
ftr-393	1011	32	a	a	DET
ftr-393	1011	33	statement	statement	NOUN
ftr-393	1011	34	in	in	ADP
ftr-393	1011	35	taxpayer	taxpayer	NOUN
ftr-393	1011	36	’s	’s	PART
ftr-393	1011	37	protest	protest	NOUN
ftr-393	1011	38	that	that	PRON
ftr-393	1011	39	could	could	AUX
ftr-393	1011	40	have	have	AUX
ftr-393	1011	41	led	lead	VERB
ftr-393	1011	42	to	to	ADP
ftr-393	1011	43	a	a	DET
ftr-393	1011	44	contrary	contrary	ADJ
ftr-393	1011	45	conclusion	conclusion	NOUN
ftr-393	1011	46	on	on	ADP
ftr-393	1011	47	the	the	DET
ftr-393	1011	48	ground	ground	NOUN
ftr-393	1011	49	that	that	PRON
ftr-393	1011	50	rule	rule	VERB
ftr-393	1011	51	408	408	NUM
ftr-393	1011	52	of	of	ADP
ftr-393	1011	53	the	the	DET
ftr-393	1011	54	federal	federal	ADJ
ftr-393	1011	55	rules	rule	NOUN
ftr-393	1011	56	of	of	ADP
ftr-393	1011	57	evidence	evidence	NOUN
ftr-393	1011	58	provides	provide	VERB
ftr-393	1011	59	that	that	SCONJ
ftr-393	1011	60	statements	statement	NOUN
ftr-393	1011	61	made	make	VERB
ftr-393	1011	62	during	during	ADP
ftr-393	1011	63	settlement	settlement	NOUN
ftr-393	1011	64	negotiations	negotiation	NOUN
ftr-393	1011	65	are	be	AUX
ftr-393	1011	66	inadmissible	inadmissible	ADJ
ftr-393	1011	67	at	at	ADP
ftr-393	1011	68	trial	trial	NOUN
ftr-393	1011	69	.	.	PUNCT
ftr-393	1012	1	a.	a.	NOUN
ftr-393	1013	1	there	there	PRON
ftr-393	1013	2	’s	’	VERB
ftr-393	1013	3	no	no	DET
ftr-393	1013	4	harm	harm	NOUN
ftr-393	1013	5	in	in	ADP
ftr-393	1013	6	asking	ask	VERB
ftr-393	1013	7	?	?	PUNCT
ftr-393	1014	1	not	not	PART
ftr-393	1014	2	from	from	ADP
ftr-393	1014	3	asking	ask	VERB
ftr-393	1014	4	judge	judge	PROPN
ftr-393	1014	5	lawson	lawson	PROPN
ftr-393	1014	6	!	!	PUNCT
ftr-393	1015	1	dow	dow	PROPN
ftr-393	1015	2	chemical	chemical	PROPN
ftr-393	1015	3	co.	co.	PROPN
ftr-393	1015	4	v.	v.	PROPN
ftr-393	1015	5	united	united	PROPN
ftr-393	1015	6	states	states	PROPN
ftr-393	1015	7	,	,	PUNCT
ftr-393	1015	8	278	278	NUM
ftr-393	1015	9	f.	f.	PROPN
ftr-393	1015	10	supp	supp	PROPN
ftr-393	1015	11	.	.	PUNCT
ftr-393	1016	1	2d	2d	NOUN
ftr-393	1016	2	844	844	NUM
ftr-393	1016	3	(	(	PUNCT
ftr-393	1016	4	e.d	e.d	PROPN
ftr-393	1016	5	.	.	PROPN
ftr-393	1016	6	mich	mich	PROPN
ftr-393	1016	7	.	.	PUNCT
ftr-393	1017	1	8/12/03	8/12/03	NUM
ftr-393	1017	2	)	)	PUNCT
ftr-393	1017	3	.	.	PUNCT
ftr-393	1018	1	the	the	DET
ftr-393	1018	2	government	government	NOUN
ftr-393	1018	3	’s	’s	PART
ftr-393	1018	4	motion	motion	NOUN
ftr-393	1018	5	to	to	PART
ftr-393	1018	6	amend	amend	VERB
ftr-393	1018	7	the	the	DET
ftr-393	1018	8	court	court	NOUN
ftr-393	1018	9	’s	’s	PART
ftr-393	1018	10	judgment	judgment	NOUN
ftr-393	1018	11	was	be	AUX
ftr-393	1018	12	granted	grant	VERB
ftr-393	1018	13	in	in	ADP
ftr-393	1018	14	part	part	NOUN
ftr-393	1018	15	and	and	CCONJ
ftr-393	1018	16	denied	deny	VERB
ftr-393	1018	17	in	in	ADP
ftr-393	1018	18	part	part	NOUN
ftr-393	1018	19	,	,	PUNCT
ftr-393	1018	20	but	but	CCONJ
ftr-393	1018	21	left	leave	VERB
ftr-393	1018	22	intact	intact	ADJ
ftr-393	1018	23	the	the	DET
ftr-393	1018	24	same	same	ADJ
ftr-393	1018	25	judgment	judgment	NOUN
ftr-393	1018	26	and	and	CCONJ
ftr-393	1018	27	basic	basic	ADJ
ftr-393	1018	28	result	result	NOUN
ftr-393	1018	29	.	.	PUNCT
ftr-393	1019	1	ironically	ironically	ADV
ftr-393	1019	2	,	,	PUNCT
ftr-393	1019	3	since	since	SCONJ
ftr-393	1019	4	the	the	DET
ftr-393	1019	5	motion	motion	NOUN
ftr-393	1019	6	opened	open	VERB
ftr-393	1019	7	up	up	ADP
ftr-393	1019	8	all	all	DET
ftr-393	1019	9	findings	finding	NOUN
ftr-393	1019	10	of	of	ADP
ftr-393	1019	11	fact	fact	NOUN
ftr-393	1019	12	,	,	PUNCT
ftr-393	1019	13	judge	judge	PROPN
ftr-393	1019	14	lawson	lawson	PROPN
ftr-393	1019	15	reversed	reverse	VERB
ftr-393	1019	16	his	his	PRON
ftr-393	1019	17	earlier	early	ADV
ftr-393	1019	18	finding	find	VERB
ftr-393	1019	19	that	that	SCONJ
ftr-393	1019	20	the	the	DET
ftr-393	1019	21	partial	partial	ADJ
ftr-393	1019	22	withdrawals	withdrawal	NOUN
ftr-393	1019	23	in	in	ADP
ftr-393	1019	24	years	year	NOUN
ftr-393	1019	25	four	four	NUM
ftr-393	1019	26	through	through	ADP
ftr-393	1019	27	seven	seven	NUM
ftr-393	1019	28	were	be	AUX
ftr-393	1019	29	“	"	PUNCT
ftr-393	1019	30	shams	sham	NOUN
ftr-393	1019	31	in	in	ADP
ftr-393	1019	32	fact	fact	NOUN
ftr-393	1019	33	,	,	PUNCT
ftr-393	1019	34	”	"	PUNCT
ftr-393	1019	35	thus	thus	ADV
ftr-393	1019	36	making	make	VERB
ftr-393	1019	37	moot	moot	VERB
ftr-393	1019	38	the	the	DET
ftr-393	1019	39	government	government	NOUN
ftr-393	1019	40	’s	’s	PART
ftr-393	1019	41	argument	argument	NOUN
ftr-393	1019	42	relating	relate	VERB
ftr-393	1019	43	to	to	ADP
ftr-393	1019	44	the	the	DET
ftr-393	1019	45	logical	logical	ADJ
ftr-393	1019	46	consequences	consequence	NOUN
ftr-393	1019	47	of	of	ADP
ftr-393	1019	48	this	this	DET
ftr-393	1019	49	earlier	early	ADV
ftr-393	1019	50	finding	finding	NOUN
ftr-393	1019	51	,	,	PUNCT
ftr-393	1019	52	i.e.	i.e.	X
ftr-393	1019	53	,	,	PUNCT
ftr-393	1019	54	that	that	DET
ftr-393	1019	55	taxpayer	taxpayer	NOUN
ftr-393	1019	56	did	do	AUX
ftr-393	1019	57	not	not	PART
ftr-393	1019	58	meet	meet	VERB
ftr-393	1019	59	the	the	DET
ftr-393	1019	60	four	four	NUM
ftr-393	1019	61	-	-	PUNCT
ftr-393	1019	62	of	of	ADP
ftr-393	1019	63	-	-	PUNCT
ftr-393	1019	64	seven	seven	NUM
ftr-393	1019	65	test	test	NOUN
ftr-393	1019	66	because	because	SCONJ
ftr-393	1019	67	it	it	PRON
ftr-393	1019	68	did	do	AUX
ftr-393	1019	69	not	not	PART
ftr-393	1019	70	pay	pay	VERB
ftr-393	1019	71	the	the	DET
ftr-393	1019	72	entire	entire	ADJ
ftr-393	1019	73	premium	premium	NOUN
ftr-393	1019	74	in	in	ADP
ftr-393	1019	75	each	each	PRON
ftr-393	1019	76	of	of	ADP
ftr-393	1019	77	years	year	NOUN
ftr-393	1019	78	four	four	NUM
ftr-393	1019	79	through	through	ADP
ftr-393	1019	80	seven	seven	NUM
ftr-393	1019	81	from	from	ADP
ftr-393	1019	82	its	its	PRON
ftr-393	1019	83	own	own	ADJ
ftr-393	1019	84	funds	fund	NOUN
ftr-393	1019	85	.	.	PUNCT
ftr-393	1020	1	b.	b.	PROPN
ftr-393	1020	2	dow	dow	PROPN
ftr-393	1020	3	is	be	AUX
ftr-393	1020	4	reversed	reverse	VERB
ftr-393	1020	5	by	by	ADP
ftr-393	1020	6	the	the	DET
ftr-393	1020	7	sixth	sixth	ADJ
ftr-393	1020	8	circuit	circuit	NOUN
ftr-393	1020	9	.	.	PUNCT
ftr-393	1021	1	dow	dow	PROPN
ftr-393	1021	2	chemical	chemical	PROPN
ftr-393	1021	3	co.	co.	PROPN
ftr-393	1021	4	v.	v.	PROPN
ftr-393	1021	5	united	united	PROPN
ftr-393	1021	6	states	states	PROPN
ftr-393	1021	7	,	,	PUNCT
ftr-393	1021	8	435	435	NUM
ftr-393	1021	9	f.3d	f.3d	NUM
ftr-393	1021	10	594	594	NUM
ftr-393	1021	11	(	(	PUNCT
ftr-393	1021	12	6th	6th	ADJ
ftr-393	1021	13	cir	cir	NOUN
ftr-393	1021	14	.	.	PUNCT
ftr-393	1021	15	1/23/06	1/23/06	NUM
ftr-393	1021	16	)	)	PUNCT
ftr-393	1021	17	(	(	PUNCT
ftr-393	1021	18	2	2	NUM
ftr-393	1021	19	-	-	SYM
ftr-393	1021	20	1	1	NUM
ftr-393	1021	21	)	)	PUNCT
ftr-393	1021	22	,	,	PUNCT
ftr-393	1021	23	cert	cert	PROPN
ftr-393	1021	24	.	.	PUNCT
ftr-393	1022	1	denied	deny	VERB
ftr-393	1022	2	,	,	PUNCT
ftr-393	1022	3	127	127	NUM
ftr-393	1022	4	s.	s.	PROPN
ftr-393	1022	5	ct	ct	PROPN
ftr-393	1022	6	.	.	PROPN
ftr-393	1023	1	1251	1251	NUM
ftr-393	1023	2	(	(	PUNCT
ftr-393	1023	3	2/10/07	2/10/07	NUM
ftr-393	1023	4	)	)	PUNCT
ftr-393	1023	5	.	.	PUNCT
ftr-393	1024	1	the	the	DET
ftr-393	1024	2	sixth	sixth	ADJ
ftr-393	1024	3	circuit	circuit	NOUN
ftr-393	1024	4	reversed	reverse	VERB
ftr-393	1024	5	and	and	CCONJ
ftr-393	1024	6	held	hold	VERB
ftr-393	1024	7	that	that	SCONJ
ftr-393	1024	8	the	the	DET
ftr-393	1024	9	dow	dow	PROPN
ftr-393	1024	10	coli	coli	NOUN
ftr-393	1024	11	plans	plan	NOUN
ftr-393	1024	12	were	be	AUX
ftr-393	1024	13	“	"	PUNCT
ftr-393	1024	14	economic	economic	ADJ
ftr-393	1024	15	shams	sham	NOUN
ftr-393	1024	16	”	"	PUNCT
ftr-393	1024	17	because	because	SCONJ
ftr-393	1024	18	there	there	PRON
ftr-393	1024	19	was	be	VERB
ftr-393	1024	20	little	little	ADJ
ftr-393	1024	21	likelihood	likelihood	NOUN
ftr-393	1024	22	that	that	SCONJ
ftr-393	1024	23	dow	dow	NOUN
ftr-393	1024	24	would	would	AUX
ftr-393	1024	25	make	make	VERB
ftr-393	1024	26	substantial	substantial	ADJ
ftr-393	1024	27	cash	cash	NOUN
ftr-393	1024	28	infusions	infusion	NOUN
ftr-393	1024	29	in	in	ADP
ftr-393	1024	30	the	the	DET
ftr-393	1024	31	future	future	NOUN
ftr-393	1024	32	,	,	PUNCT
ftr-393	1024	33	so	so	SCONJ
ftr-393	1024	34	the	the	DET
ftr-393	1024	35	pre	pre	ADJ
ftr-393	1024	36	-	-	ADJ
ftr-393	1024	37	tax	tax	ADJ
ftr-393	1024	38	cash	cash	NOUN
ftr-393	1024	39	flows	flow	NOUN
ftr-393	1024	40	would	would	AUX
ftr-393	1024	41	at	at	ADP
ftr-393	1024	42	all	all	DET
ftr-393	1024	43	times	time	NOUN
ftr-393	1024	44	be	be	AUX
ftr-393	1024	45	negative	negative	ADJ
ftr-393	1024	46	,	,	PUNCT
ftr-393	1024	47	following	follow	VERB
ftr-393	1024	48	knetsch	knetsch	PROPN
ftr-393	1024	49	v.	v.	PROPN
ftr-393	1024	50	united	united	PROPN
ftr-393	1024	51	states	states	PROPN
ftr-393	1024	52	,	,	PUNCT
ftr-393	1024	53	364	364	NUM
ftr-393	1024	54	u.s	u.s	PROPN
ftr-393	1024	55	.	.	PROPN
ftr-393	1024	56	361	361	NUM
ftr-393	1024	57	(	(	PUNCT
ftr-393	1024	58	1960	1960	NUM
ftr-393	1024	59	)	)	PUNCT
ftr-393	1024	60	.	.	PUNCT
ftr-393	1025	1	this	this	DET
ftr-393	1025	2	holding	holding	NOUN
ftr-393	1025	3	eliminates	eliminate	VERB
ftr-393	1025	4	the	the	DET
ftr-393	1025	5	court	court	NOUN
ftr-393	1025	6	’s	’s	PART
ftr-393	1025	7	need	need	NOUN
ftr-393	1025	8	to	to	PART
ftr-393	1025	9	decide	decide	VERB
ftr-393	1025	10	the	the	DET
ftr-393	1025	11	proper	proper	ADJ
ftr-393	1025	12	discount	discount	NOUN
ftr-393	1025	13	rate	rate	NOUN
ftr-393	1025	14	,	,	PUNCT
ftr-393	1025	15	as	as	ADV
ftr-393	1025	16	well	well	ADV
ftr-393	1025	17	as	as	ADP
ftr-393	1025	18	issue	issue	NOUN
ftr-393	1025	19	of	of	ADP
ftr-393	1025	20	the	the	DET
ftr-393	1025	21	exclusion	exclusion	NOUN
ftr-393	1025	22	of	of	ADP
ftr-393	1025	23	dow	dow	PROPN
ftr-393	1025	24	’s	’s	PART
ftr-393	1025	25	tax	tax	NOUN
ftr-393	1025	26	protest	protest	NOUN
ftr-393	1025	27	letters	letter	NOUN
ftr-393	1025	28	under	under	ADP
ftr-393	1025	29	rule	rule	NOUN
ftr-393	1025	30	408	408	NUM
ftr-393	1025	31	of	of	ADP
ftr-393	1025	32	the	the	DET
ftr-393	1025	33	federal	federal	ADJ
ftr-393	1025	34	rules	rule	NOUN
ftr-393	1025	35	of	of	ADP
ftr-393	1025	36	evidence	evidence	NOUN
ftr-393	1025	37	[	[	X
ftr-393	1025	38	inadmissibility	inadmissibility	NOUN
ftr-393	1025	39	of	of	ADP
ftr-393	1025	40	statements	statement	NOUN
ftr-393	1025	41	made	make	VERB
ftr-393	1025	42	during	during	ADP
ftr-393	1025	43	settlement	settlement	NOUN
ftr-393	1025	44	negotiations	negotiation	NOUN
ftr-393	1025	45	]	]	PUNCT
ftr-393	1025	46	.	.	PUNCT
ftr-393	1026	1	the	the	DET
ftr-393	1026	2	court	court	NOUN
ftr-393	1026	3	further	far	ADV
ftr-393	1026	4	held	hold	VERB
ftr-393	1026	5	that	that	SCONJ
ftr-393	1026	6	there	there	PRON
ftr-393	1026	7	would	would	AUX
ftr-393	1026	8	be	be	AUX
ftr-393	1026	9	little	little	ADJ
ftr-393	1026	10	or	or	CCONJ
ftr-393	1026	11	no	no	PRON
ftr-393	1026	12	inside	inside	ADJ
ftr-393	1026	13	build	build	NOUN
ftr-393	1026	14	-	-	PUNCT
ftr-393	1026	15	up	up	NOUN
ftr-393	1027	1	and	and	CCONJ
ftr-393	1027	2	that	that	SCONJ
ftr-393	1027	3	dow	dow	NOUN
ftr-393	1027	4	’s	’s	PART
ftr-393	1027	5	possible	possible	ADJ
ftr-393	1027	6	mortality	mortality	NOUN
ftr-393	1027	7	gains	gain	NOUN
ftr-393	1027	8	were	be	AUX
ftr-393	1027	9	limited	limit	VERB
ftr-393	1027	10	under	under	ADP
ftr-393	1027	11	the	the	DET
ftr-393	1027	12	plans	plan	NOUN
ftr-393	1027	13	.	.	PUNCT
ftr-393	1028	1	•	•	NUM
ftr-393	1028	2	judge	judge	PROPN
ftr-393	1028	3	ryan	ryan	PROPN
ftr-393	1028	4	dissented	dissent	VERB
ftr-393	1028	5	on	on	ADP
ftr-393	1028	6	the	the	DET
ftr-393	1028	7	ground	ground	NOUN
ftr-393	1028	8	that	that	SCONJ
ftr-393	1028	9	the	the	DET
ftr-393	1028	10	majority	majority	NOUN
ftr-393	1028	11	opinion	opinion	NOUN
ftr-393	1028	12	improperly	improperly	ADV
ftr-393	1028	13	read	read	VERB
ftr-393	1028	14	knetsch	knetsch	VERB
ftr-393	1028	15	to	to	PART
ftr-393	1028	16	hold	hold	VERB
ftr-393	1028	17	as	as	ADP
ftr-393	1028	18	“	"	PUNCT
ftr-393	1028	19	a	a	DET
ftr-393	1028	20	general	general	ADJ
ftr-393	1028	21	principle	principle	NOUN
ftr-393	1028	22	of	of	ADP
ftr-393	1028	23	law	law	NOUN
ftr-393	1028	24	that	that	PRON
ftr-393	1028	25	future	future	ADJ
ftr-393	1028	26	profits	profit	NOUN
ftr-393	1028	27	are	be	AUX
ftr-393	1028	28	not	not	PART
ftr-393	1028	29	even	even	ADV
ftr-393	1028	30	relevant	relevant	ADJ
ftr-393	1028	31	to	to	ADP
ftr-393	1028	32	the	the	DET
ftr-393	1028	33	economic	economic	ADJ
ftr-393	1028	34	substance	substance	NOUN
ftr-393	1028	35	inquiry	inquiry	NOUN
ftr-393	1028	36	when	when	SCONJ
ftr-393	1028	37	the	the	DET
ftr-393	1028	38	taxpayer	taxpayer	NOUN
ftr-393	1028	39	’s	’s	PART
ftr-393	1028	40	projected	project	VERB
ftr-393	1028	41	future	future	ADJ
ftr-393	1028	42	investment	investment	NOUN
ftr-393	1028	43	in	in	ADP
ftr-393	1028	44	a	a	DET
ftr-393	1028	45	particular	particular	ADJ
ftr-393	1028	46	plan	plan	NOUN
ftr-393	1028	47	is	be	AUX
ftr-393	1028	48	greater	great	ADJ
ftr-393	1028	49	than	than	ADP
ftr-393	1028	50	its	its	PRON
ftr-393	1028	51	past	past	ADJ
ftr-393	1028	52	investment	investment	NOUN
ftr-393	1028	53	in	in	ADP
ftr-393	1028	54	the	the	DET
ftr-393	1028	55	plan	plan	NOUN
ftr-393	1028	56	,	,	PUNCT
ftr-393	1028	57	regardless	regardless	ADV
ftr-393	1028	58	whether	whether	SCONJ
ftr-393	1028	59	the	the	DET
ftr-393	1028	60	projected	project	VERB
ftr-393	1028	61	future	future	ADJ
ftr-393	1028	62	investment	investment	NOUN
ftr-393	1028	63	is	be	AUX
ftr-393	1028	64	feasible	feasible	ADJ
ftr-393	1028	65	and	and	CCONJ
ftr-393	1028	66	there	there	PRON
ftr-393	1028	67	is	be	VERB
ftr-393	1028	68	evidence	evidence	NOUN
ftr-393	1028	69	that	that	SCONJ
ftr-393	1028	70	it	it	PRON
ftr-393	1028	71	is	be	AUX
ftr-393	1028	72	likely	likely	ADJ
ftr-393	1028	73	to	to	PART
ftr-393	1028	74	occur	occur	VERB
ftr-393	1028	75	;	;	PUNCT
ftr-393	1028	76	”	"	PUNCT
ftr-393	1028	77	instead	instead	ADV
ftr-393	1028	78	,	,	PUNCT
ftr-393	1028	79	judge	judge	PROPN
ftr-393	1028	80	ryan	ryan	PROPN
ftr-393	1028	81	states	states	PROPN
ftr-393	1028	82	that	that	PRON
ftr-393	1028	83	knetsch	knetsch	PROPN
ftr-393	1028	84	indicated	indicate	VERB
ftr-393	1028	85	only	only	ADV
ftr-393	1028	86	that	that	SCONJ
ftr-393	1028	87	the	the	DET
ftr-393	1028	88	court	court	NOUN
ftr-393	1028	89	made	make	VERB
ftr-393	1028	90	a	a	DET
ftr-393	1028	91	credibility	credibility	NOUN
ftr-393	1028	92	assessment	assessment	NOUN
ftr-393	1028	93	and	and	CCONJ
ftr-393	1028	94	determined	determine	VERB
ftr-393	1028	95	that	that	SCONJ
ftr-393	1028	96	mr	mr	PROPN
ftr-393	1028	97	.	.	PROPN
ftr-393	1028	98	knetsch	knetsch	PROPN
ftr-393	1028	99	did	do	AUX
ftr-393	1028	100	not	not	PART
ftr-393	1028	101	intend	intend	VERB
ftr-393	1028	102	to	to	PART
ftr-393	1028	103	make	make	VERB
ftr-393	1028	104	the	the	DET
ftr-393	1028	105	$	$	SYM
ftr-393	1028	106	4	4	NUM
ftr-393	1028	107	million	million	NUM
ftr-393	1028	108	future	future	ADJ
ftr-393	1028	109	investment	investment	NOUN
ftr-393	1028	110	necessary	necessary	ADJ
ftr-393	1028	111	to	to	PART
ftr-393	1028	112	pay	pay	VERB
ftr-393	1028	113	off	off	ADP
ftr-393	1028	114	the	the	DET
ftr-393	1028	115	loan	loan	NOUN
ftr-393	1028	116	.	.	PUNCT
ftr-393	1029	1	judge	judge	PROPN
ftr-393	1029	2	ryan	ryan	PROPN
ftr-393	1029	3	would	would	AUX
ftr-393	1029	4	also	also	ADV
ftr-393	1029	5	have	have	AUX
ftr-393	1029	6	found	find	VERB
ftr-393	1029	7	that	that	SCONJ
ftr-393	1029	8	the	the	DET
ftr-393	1029	9	dow	dow	PROPN
ftr-393	1029	10	plans	plan	NOUN
ftr-393	1029	11	transferred	transfer	VERB
ftr-393	1029	12	mortality	mortality	NOUN
ftr-393	1029	13	risk	risk	NOUN
ftr-393	1029	14	to	to	ADP
ftr-393	1029	15	the	the	DET
ftr-393	1029	16	insurers	insurer	NOUN
ftr-393	1029	17	so	so	SCONJ
ftr-393	1029	18	mortality	mortality	NOUN
ftr-393	1029	19	gains	gain	NOUN
ftr-393	1029	20	were	be	AUX
ftr-393	1029	21	possible	possible	ADJ
ftr-393	1029	22	.	.	PUNCT
ftr-393	1030	1	2007	2007	NUM
ftr-393	1030	2	]	]	X
ftr-393	1030	3	recent	recent	ADJ
ftr-393	1030	4	developments	development	NOUN
ftr-393	1030	5	in	in	ADP
ftr-393	1030	6	federal	federal	ADJ
ftr-393	1030	7	income	income	NOUN
ftr-393	1030	8	taxation	taxation	NOUN
ftr-393	1030	9	491	491	NUM
ftr-393	1030	10	5	5	NUM
ftr-393	1030	11	.	.	PUNCT
ftr-393	1030	12	tax	tax	NOUN
ftr-393	1030	13	avoidance	avoidance	NOUN
ftr-393	1030	14	scheme	scheme	NOUN
ftr-393	1030	15	works	work	NOUN
ftr-393	1030	16	in	in	ADP
ftr-393	1030	17	the	the	DET
ftr-393	1030	18	court	court	NOUN
ftr-393	1030	19	of	of	ADP
ftr-393	1030	20	federal	federal	ADJ
ftr-393	1030	21	claims	claim	NOUN
ftr-393	1030	22	.	.	PUNCT
ftr-393	1031	1	principal	principal	ADJ
ftr-393	1031	2	life	life	NOUN
ftr-393	1031	3	insurance	insurance	NOUN
ftr-393	1031	4	company	company	PROPN
ftr-393	1031	5	v.	v.	PROPN
ftr-393	1031	6	united	united	PROPN
ftr-393	1031	7	states	states	PROPN
ftr-393	1031	8	,	,	PUNCT
ftr-393	1031	9	70	70	NUM
ftr-393	1031	10	fed	feed	VERB
ftr-393	1031	11	.	.	PUNCT
ftr-393	1032	1	cl	cl	NOUN
ftr-393	1032	2	.	.	PUNCT
ftr-393	1033	1	144	144	NUM
ftr-393	1033	2	(	(	PUNCT
ftr-393	1033	3	3/17/06	3/17/06	NUM
ftr-393	1033	4	)	)	PUNCT
ftr-393	1033	5	.	.	PUNCT
ftr-393	1034	1	the	the	DET
ftr-393	1034	2	court	court	NOUN
ftr-393	1034	3	(	(	PUNCT
ftr-393	1034	4	judge	judge	NOUN
ftr-393	1034	5	allegra	allegra	PROPN
ftr-393	1034	6	)	)	PUNCT
ftr-393	1034	7	upheld	uphold	VERB
ftr-393	1034	8	a	a	DET
ftr-393	1034	9	transaction	transaction	NOUN
ftr-393	1034	10	structured	structure	VERB
ftr-393	1034	11	to	to	PART
ftr-393	1034	12	eliminate	eliminate	VERB
ftr-393	1034	13	the	the	DET
ftr-393	1034	14	§	§	PROPN
ftr-393	1034	15	453a	453a	NOUN
ftr-393	1034	16	interest	interest	NOUN
ftr-393	1034	17	charge	charge	NOUN
ftr-393	1034	18	on	on	ADP
ftr-393	1034	19	the	the	DET
ftr-393	1034	20	deferred	defer	VERB
ftr-393	1034	21	tax	tax	NOUN
ftr-393	1034	22	liability	liability	NOUN
ftr-393	1034	23	for	for	ADP
ftr-393	1034	24	the	the	DET
ftr-393	1034	25	gain	gain	NOUN
ftr-393	1034	26	to	to	PART
ftr-393	1034	27	be	be	AUX
ftr-393	1034	28	recognized	recognize	VERB
ftr-393	1034	29	on	on	ADP
ftr-393	1034	30	about	about	ADV
ftr-393	1034	31	$	$	SYM
ftr-393	1034	32	478	478	NUM
ftr-393	1034	33	million	million	NUM
ftr-393	1034	34	of	of	ADP
ftr-393	1034	35	installment	installment	NOUN
ftr-393	1034	36	notes	note	NOUN
ftr-393	1034	37	held	hold	VERB
ftr-393	1034	38	by	by	ADP
ftr-393	1034	39	each	each	PRON
ftr-393	1034	40	of	of	ADP
ftr-393	1034	41	taxpayer	taxpayer	NOUN
ftr-393	1034	42	and	and	CCONJ
ftr-393	1034	43	prudential	prudential	PROPN
ftr-393	1034	44	life	life	PROPN
ftr-393	1034	45	insurance	insurance	NOUN
ftr-393	1034	46	company	company	NOUN
ftr-393	1034	47	.	.	PUNCT
ftr-393	1035	1	these	these	DET
ftr-393	1035	2	installment	installment	NOUN
ftr-393	1035	3	notes	note	NOUN
ftr-393	1035	4	(	(	PUNCT
ftr-393	1035	5	arising	arise	VERB
ftr-393	1035	6	from	from	ADP
ftr-393	1035	7	a	a	DET
ftr-393	1035	8	sale	sale	NOUN
ftr-393	1035	9	of	of	ADP
ftr-393	1035	10	commercial	commercial	ADJ
ftr-393	1035	11	mortgages	mortgage	NOUN
ftr-393	1035	12	to	to	ADP
ftr-393	1035	13	one	one	NUM
ftr-393	1035	14	another	another	DET
ftr-393	1035	15	)	)	PUNCT
ftr-393	1035	16	were	be	AUX
ftr-393	1035	17	in	in	ADP
ftr-393	1035	18	turn	turn	NOUN
ftr-393	1035	19	sold	sell	VERB
ftr-393	1035	20	to	to	ADP
ftr-393	1035	21	wholly	wholly	ADV
ftr-393	1035	22	-	-	PUNCT
ftr-393	1035	23	owned	own	VERB
ftr-393	1035	24	consolidated	consolidated	ADJ
ftr-393	1035	25	subsidiaries	subsidiary	NOUN
ftr-393	1035	26	in	in	ADP
ftr-393	1035	27	order	order	NOUN
ftr-393	1035	28	to	to	PART
ftr-393	1035	29	trigger	trigger	VERB
ftr-393	1035	30	gain	gain	NOUN
ftr-393	1035	31	recognition	recognition	NOUN
ftr-393	1035	32	under	under	ADP
ftr-393	1035	33	§	§	PROPN
ftr-393	1035	34	453b(a)(1	453b(a)(1	PROPN
ftr-393	1035	35	)	)	PUNCT
ftr-393	1035	36	and	and	CCONJ
ftr-393	1035	37	eliminate	eliminate	VERB
ftr-393	1035	38	the	the	DET
ftr-393	1035	39	interest	interest	NOUN
ftr-393	1035	40	charge	charge	NOUN
ftr-393	1035	41	while	while	SCONJ
ftr-393	1035	42	the	the	DET
ftr-393	1035	43	triggered	trigger	VERB
ftr-393	1035	44	gain	gain	NOUN
ftr-393	1035	45	was	be	AUX
ftr-393	1035	46	deferred	defer	VERB
ftr-393	1035	47	under	under	ADP
ftr-393	1035	48	[	[	X
ftr-393	1035	49	pre-1991	pre-1991	NOUN
ftr-393	1036	1	]	]	X
ftr-393	1036	2	reg	reg	X
ftr-393	1036	3	.	.	PUNCT
ftr-393	1037	1	§	§	PROPN
ftr-393	1037	2	1.1502	1.1502	NUM
ftr-393	1037	3	-	-	SYM
ftr-393	1037	4	13	13	NUM
ftr-393	1037	5	.	.	PUNCT
ftr-393	1038	1	judge	judge	PROPN
ftr-393	1038	2	allegra	allegra	PROPN
ftr-393	1038	3	held	hold	VERB
ftr-393	1038	4	that	that	SCONJ
ftr-393	1038	5	the	the	DET
ftr-393	1038	6	sale	sale	NOUN
ftr-393	1038	7	of	of	ADP
ftr-393	1038	8	the	the	DET
ftr-393	1038	9	notes	note	NOUN
ftr-393	1038	10	to	to	ADP
ftr-393	1038	11	the	the	DET
ftr-393	1038	12	consolidated	consolidated	ADJ
ftr-393	1038	13	subsidiary	subsidiary	NOUN
ftr-393	1038	14	was	be	AUX
ftr-393	1038	15	bona	bona	ADJ
ftr-393	1038	16	fide	fide	ADJ
ftr-393	1038	17	,	,	PUNCT
ftr-393	1038	18	and	and	CCONJ
ftr-393	1038	19	was	be	AUX
ftr-393	1038	20	not	not	PART
ftr-393	1038	21	a	a	DET
ftr-393	1038	22	capital	capital	NOUN
ftr-393	1038	23	contribution	contribution	NOUN
ftr-393	1038	24	under	under	ADP
ftr-393	1038	25	§	§	PROPN
ftr-393	1038	26	351	351	NUM
ftr-393	1038	27	because	because	SCONJ
ftr-393	1038	28	“	"	PUNCT
ftr-393	1038	29	while	while	SCONJ
ftr-393	1038	30	[	[	X
ftr-393	1038	31	the	the	DET
ftr-393	1038	32	subsidiary	subsidiary	NOUN
ftr-393	1038	33	]	]	PUNCT
ftr-393	1038	34	might	might	AUX
ftr-393	1038	35	be	be	AUX
ftr-393	1038	36	viewed	view	VERB
ftr-393	1038	37	as	as	ADP
ftr-393	1038	38	thinly	thinly	ADV
ftr-393	1038	39	capitalized	capitalize	VERB
ftr-393	1038	40	,	,	PUNCT
ftr-393	1038	41	there	there	PRON
ftr-393	1038	42	is	be	VERB
ftr-393	1038	43	no	no	DET
ftr-393	1038	44	indication	indication	NOUN
ftr-393	1038	45	that	that	SCONJ
ftr-393	1038	46	it	it	PRON
ftr-393	1038	47	was	be	AUX
ftr-393	1038	48	inadequately	inadequately	ADV
ftr-393	1038	49	capitalized	capitalize	VERB
ftr-393	1038	50	,	,	PUNCT
ftr-393	1038	51	”	"	PUNCT
ftr-393	1038	52	following	follow	VERB
ftr-393	1038	53	frank	frank	PROPN
ftr-393	1038	54	lyon	lyon	PROPN
ftr-393	1038	55	co.	co.	PROPN
ftr-393	1038	56	v.	v.	PROPN
ftr-393	1038	57	united	united	PROPN
ftr-393	1038	58	states	states	PROPN
ftr-393	1038	59	,	,	PUNCT
ftr-393	1038	60	435	435	NUM
ftr-393	1038	61	u.s	u.s	PROPN
ftr-393	1038	62	.	.	PROPN
ftr-393	1038	63	561	561	NUM
ftr-393	1038	64	(	(	PUNCT
ftr-393	1038	65	1978	1978	NUM
ftr-393	1038	66	)	)	PUNCT
ftr-393	1038	67	.	.	PUNCT
ftr-393	1039	1	the	the	DET
ftr-393	1039	2	one	one	NUM
ftr-393	1039	3	non	non	ADJ
ftr-393	1039	4	-	-	ADJ
ftr-393	1039	5	tax	tax	ADJ
ftr-393	1039	6	purpose	purpose	NOUN
ftr-393	1039	7	found	find	VERB
ftr-393	1039	8	by	by	ADP
ftr-393	1039	9	the	the	DET
ftr-393	1039	10	court	court	NOUN
ftr-393	1039	11	for	for	ADP
ftr-393	1039	12	using	use	VERB
ftr-393	1039	13	taxpayer	taxpayer	NOUN
ftr-393	1039	14	’s	’s	PART
ftr-393	1039	15	subsidiary	subsidiary	NOUN
ftr-393	1039	16	to	to	PART
ftr-393	1039	17	hold	hold	VERB
ftr-393	1039	18	the	the	DET
ftr-393	1039	19	prudential	prudential	ADJ
ftr-393	1039	20	installment	installment	NOUN
ftr-393	1039	21	notes	note	NOUN
ftr-393	1039	22	was	be	AUX
ftr-393	1039	23	as	as	ADP
ftr-393	1039	24	a	a	DET
ftr-393	1039	25	so	so	ADV
ftr-393	1039	26	-	-	PUNCT
ftr-393	1039	27	called	call	VERB
ftr-393	1039	28	“	"	PUNCT
ftr-393	1039	29	bankruptcy	bankruptcy	NOUN
ftr-393	1039	30	-	-	PUNCT
ftr-393	1039	31	remote	remote	NOUN
ftr-393	1039	32	entity	entity	NOUN
ftr-393	1039	33	”	"	PUNCT
ftr-393	1039	34	often	often	ADV
ftr-393	1039	35	used	use	VERB
ftr-393	1039	36	in	in	ADP
ftr-393	1039	37	securitized	securitized	ADJ
ftr-393	1039	38	lending	lending	NOUN
ftr-393	1039	39	to	to	PART
ftr-393	1039	40	lessen	lessen	VERB
ftr-393	1039	41	the	the	DET
ftr-393	1039	42	likelihood	likelihood	NOUN
ftr-393	1039	43	that	that	SCONJ
ftr-393	1039	44	a	a	DET
ftr-393	1039	45	bankruptcy	bankruptcy	NOUN
ftr-393	1039	46	court	court	NOUN
ftr-393	1039	47	will	will	AUX
ftr-393	1039	48	order	order	VERB
ftr-393	1039	49	a	a	DET
ftr-393	1039	50	substantive	substantive	ADJ
ftr-393	1039	51	consolidation	consolidation	NOUN
ftr-393	1039	52	of	of	ADP
ftr-393	1039	53	an	an	DET
ftr-393	1039	54	insolvent	insolvent	ADJ
ftr-393	1039	55	parent	parent	NOUN
ftr-393	1039	56	with	with	ADP
ftr-393	1039	57	a	a	DET
ftr-393	1039	58	solvent	solvent	ADJ
ftr-393	1039	59	subsidiary	subsidiary	NOUN
ftr-393	1039	60	.	.	PUNCT
ftr-393	1040	1	6	6	X
ftr-393	1040	2	.	.	X
ftr-393	1040	3	district	district	NOUN
ftr-393	1040	4	court	court	NOUN
ftr-393	1040	5	upholds	uphold	VERB
ftr-393	1040	6	blips	blip	NOUN
ftr-393	1040	7	tax	tax	NOUN
ftr-393	1040	8	shelter	shelter	NOUN
ftr-393	1040	9	on	on	ADP
ftr-393	1040	10	taxpayer	taxpayer	NOUN
ftr-393	1040	11	’s	’s	PART
ftr-393	1040	12	partial	partial	ADJ
ftr-393	1040	13	summary	summary	NOUN
ftr-393	1040	14	judgment	judgment	NOUN
ftr-393	1040	15	motion	motion	NOUN
ftr-393	1040	16	.	.	PUNCT
ftr-393	1041	1	klamath	klamath	PROPN
ftr-393	1041	2	strategic	strategic	PROPN
ftr-393	1041	3	investment	investment	NOUN
ftr-393	1041	4	fund	fund	NOUN
ftr-393	1041	5	,	,	PUNCT
ftr-393	1041	6	llc	llc	PROPN
ftr-393	1041	7	v.	v.	PROPN
ftr-393	1041	8	united	united	PROPN
ftr-393	1041	9	states	states	PROPN
ftr-393	1041	10	,	,	PUNCT
ftr-393	1041	11	440	440	NUM
ftr-393	1041	12	f.	f.	PROPN
ftr-393	1041	13	supp	supp	PROPN
ftr-393	1041	14	.	.	PUNCT
ftr-393	1042	1	2d	2d	NOUN
ftr-393	1042	2	608	608	NUM
ftr-393	1042	3	(	(	PUNCT
ftr-393	1042	4	e.d	e.d	PROPN
ftr-393	1042	5	.	.	PROPN
ftr-393	1042	6	tex	tex	PROPN
ftr-393	1042	7	.	.	PUNCT
ftr-393	1042	8	7/20/06	7/20/06	NUM
ftr-393	1042	9	)	)	PUNCT
ftr-393	1042	10	.	.	PUNCT
ftr-393	1043	1	the	the	DET
ftr-393	1043	2	court	court	NOUN
ftr-393	1043	3	(	(	PUNCT
ftr-393	1043	4	judge	judge	NOUN
ftr-393	1043	5	ward	ward	PROPN
ftr-393	1043	6	)	)	PUNCT
ftr-393	1043	7	held	hold	VERB
ftr-393	1043	8	that	that	SCONJ
ftr-393	1043	9	the	the	DET
ftr-393	1043	10	premium	premium	NOUN
ftr-393	1043	11	portion	portion	NOUN
ftr-393	1043	12	of	of	ADP
ftr-393	1043	13	the	the	DET
ftr-393	1043	14	loans	loan	NOUN
ftr-393	1043	15	received	receive	VERB
ftr-393	1043	16	from	from	ADP
ftr-393	1043	17	the	the	DET
ftr-393	1043	18	bank	bank	NOUN
ftr-393	1043	19	in	in	ADP
ftr-393	1043	20	connection	connection	NOUN
ftr-393	1043	21	with	with	ADP
ftr-393	1043	22	the	the	DET
ftr-393	1043	23	funding	funding	NOUN
ftr-393	1043	24	of	of	ADP
ftr-393	1043	25	the	the	DET
ftr-393	1043	26	instruments	instrument	NOUN
ftr-393	1043	27	contributed	contribute	VERB
ftr-393	1043	28	to	to	ADP
ftr-393	1043	29	the	the	DET
ftr-393	1043	30	partnership	partnership	NOUN
ftr-393	1043	31	was	be	AUX
ftr-393	1043	32	a	a	DET
ftr-393	1043	33	contingent	contingent	ADJ
ftr-393	1043	34	obligation	obligation	NOUN
ftr-393	1043	35	,	,	PUNCT
ftr-393	1043	36	and	and	CCONJ
ftr-393	1043	37	not	not	PART
ftr-393	1043	38	a	a	DET
ftr-393	1043	39	fixed	fix	VERB
ftr-393	1043	40	and	and	CCONJ
ftr-393	1043	41	determined	determine	VERB
ftr-393	1043	42	liability	liability	NOUN
ftr-393	1043	43	for	for	ADP
ftr-393	1043	44	purposes	purpose	NOUN
ftr-393	1043	45	of	of	ADP
ftr-393	1043	46	§	§	PROPN
ftr-393	1043	47	752	752	NUM
ftr-393	1043	48	.	.	PUNCT
ftr-393	1044	1	the	the	DET
ftr-393	1044	2	transaction	transaction	NOUN
ftr-393	1044	3	was	be	AUX
ftr-393	1044	4	entered	enter	VERB
ftr-393	1044	5	into	into	ADP
ftr-393	1044	6	prior	prior	ADV
ftr-393	1044	7	to	to	ADP
ftr-393	1044	8	the	the	DET
ftr-393	1044	9	release	release	NOUN
ftr-393	1044	10	of	of	ADP
ftr-393	1044	11	notice	notice	NOUN
ftr-393	1044	12	2000	2000	NUM
ftr-393	1044	13	-	-	SYM
ftr-393	1044	14	44	44	NUM
ftr-393	1044	15	,	,	PUNCT
ftr-393	1044	16	2000	2000	NUM
ftr-393	1044	17	-	-	SYM
ftr-393	1044	18	2	2	NUM
ftr-393	1044	19	c.b	c.b	PROPN
ftr-393	1044	20	.	.	PROPN
ftr-393	1044	21	255	255	NUM
ftr-393	1044	22	,	,	PUNCT
ftr-393	1044	23	which	which	PRON
ftr-393	1044	24	related	relate	VERB
ftr-393	1044	25	to	to	ADP
ftr-393	1044	26	son	son	NOUN
ftr-393	1044	27	-	-	PUNCT
ftr-393	1044	28	of	of	ADP
ftr-393	1044	29	-	-	PUNCT
ftr-393	1044	30	boss	boss	NOUN
ftr-393	1044	31	transactions	transaction	NOUN
ftr-393	1044	32	.	.	PUNCT
ftr-393	1045	1	judge	judge	PROPN
ftr-393	1045	2	ward	ward	PROPN
ftr-393	1045	3	held	hold	VERB
ftr-393	1045	4	that	that	SCONJ
ftr-393	1045	5	a	a	DET
ftr-393	1045	6	regulation	regulation	NOUN
ftr-393	1045	7	to	to	ADP
ftr-393	1045	8	the	the	DET
ftr-393	1045	9	contrary	contrary	NOUN
ftr-393	1045	10	,	,	PUNCT
ftr-393	1045	11	t.d	t.d	PROPN
ftr-393	1045	12	.	.	PROPN
ftr-393	1045	13	9062	9062	NUM
ftr-393	1045	14	,	,	PUNCT
ftr-393	1045	15	was	be	AUX
ftr-393	1045	16	not	not	PART
ftr-393	1045	17	effective	effective	ADJ
ftr-393	1045	18	retroactively	retroactively	ADV
ftr-393	1045	19	,	,	PUNCT
ftr-393	1045	20	and	and	CCONJ
ftr-393	1045	21	was	be	AUX
ftr-393	1045	22	therefore	therefore	ADV
ftr-393	1045	23	invalid	invalid	ADJ
ftr-393	1045	24	as	as	SCONJ
ftr-393	1045	25	applied	apply	VERB
ftr-393	1045	26	to	to	ADP
ftr-393	1045	27	these	these	DET
ftr-393	1045	28	transactions	transaction	NOUN
ftr-393	1045	29	.	.	PUNCT
ftr-393	1046	1	judge	judge	PROPN
ftr-393	1046	2	ward	ward	PROPN
ftr-393	1046	3	held	hold	VERB
ftr-393	1046	4	that	that	SCONJ
ftr-393	1046	5	there	there	PRON
ftr-393	1046	6	was	be	VERB
ftr-393	1046	7	clear	clear	ADJ
ftr-393	1046	8	authority	authority	NOUN
ftr-393	1046	9	existing	exist	VERB
ftr-393	1046	10	at	at	ADP
ftr-393	1046	11	the	the	DET
ftr-393	1046	12	time	time	NOUN
ftr-393	1046	13	of	of	ADP
ftr-393	1046	14	the	the	DET
ftr-393	1046	15	transaction	transaction	NOUN
ftr-393	1046	16	that	that	PRON
ftr-393	1046	17	the	the	DET
ftr-393	1046	18	premium	premium	NOUN
ftr-393	1046	19	portion	portion	NOUN
ftr-393	1046	20	of	of	ADP
ftr-393	1046	21	the	the	DET
ftr-393	1046	22	loan	loan	NOUN
ftr-393	1046	23	did	do	AUX
ftr-393	1046	24	not	not	PART
ftr-393	1046	25	reduce	reduce	VERB
ftr-393	1046	26	taxpayer	taxpayer	NOUN
ftr-393	1046	27	’s	’s	PART
ftr-393	1046	28	basis	basis	NOUN
ftr-393	1046	29	in	in	ADP
ftr-393	1046	30	the	the	DET
ftr-393	1046	31	partnership	partnership	NOUN
ftr-393	1046	32	.	.	PUNCT
ftr-393	1047	1	a.	a.	NOUN
ftr-393	1047	2	fighting	fighting	NOUN
ftr-393	1047	3	duplication	duplication	NOUN
ftr-393	1047	4	and	and	CCONJ
ftr-393	1047	5	acceleration	acceleration	NOUN
ftr-393	1047	6	of	of	ADP
ftr-393	1047	7	losses	loss	NOUN
ftr-393	1047	8	through	through	ADP
ftr-393	1047	9	partnerships	partnership	NOUN
ftr-393	1047	10	before	before	ADP
ftr-393	1047	11	june	june	PROPN
ftr-393	1047	12	24	24	NUM
ftr-393	1047	13	,	,	PUNCT
ftr-393	1047	14	2003	2003	NUM
ftr-393	1047	15	.	.	PUNCT
ftr-393	1048	1	t.d	t.d	PROPN
ftr-393	1048	2	.	.	PROPN
ftr-393	1048	3	9062	9062	NUM
ftr-393	1048	4	,	,	PUNCT
ftr-393	1048	5	assumption	assumption	NOUN
ftr-393	1048	6	of	of	ADP
ftr-393	1048	7	partner	partner	NOUN
ftr-393	1048	8	liabilities	liability	NOUN
ftr-393	1048	9	,	,	PUNCT
ftr-393	1048	10	68	68	NUM
ftr-393	1048	11	f.r	f.r	NOUN
ftr-393	1048	12	.	.	NOUN
ftr-393	1048	13	37414	37414	NUM
ftr-393	1048	14	(	(	PUNCT
ftr-393	1048	15	6/24/03	6/24/03	NUM
ftr-393	1048	16	)	)	PUNCT
ftr-393	1048	17	.	.	PUNCT
ftr-393	1049	1	temp	temp	NOUN
ftr-393	1049	2	.	.	PUNCT
ftr-393	1050	1	reg	reg	NOUN
ftr-393	1050	2	.	.	PUNCT
ftr-393	1051	1	§	§	PROPN
ftr-393	1051	2	1.752	1.752	NUM
ftr-393	1051	3	-	-	SYM
ftr-393	1051	4	6	6	NUM
ftr-393	1051	5	t	t	NOUN
ftr-393	1051	6	provides	provide	VERB
ftr-393	1051	7	rules	rule	NOUN
ftr-393	1051	8	,	,	PUNCT
ftr-393	1051	9	similar	similar	ADJ
ftr-393	1051	10	to	to	ADP
ftr-393	1051	11	the	the	DET
ftr-393	1051	12	rules	rule	NOUN
ftr-393	1051	13	applicable	applicable	ADJ
ftr-393	1051	14	to	to	ADP
ftr-393	1051	15	corporations	corporation	NOUN
ftr-393	1051	16	in	in	ADP
ftr-393	1051	17	§	§	PROPN
ftr-393	1051	18	358(h	358(h	PROPN
ftr-393	1051	19	)	)	PUNCT
ftr-393	1051	20	,	,	PUNCT
ftr-393	1051	21	to	to	PART
ftr-393	1051	22	prevent	prevent	VERB
ftr-393	1051	23	the	the	DET
ftr-393	1051	24	duplication	duplication	NOUN
ftr-393	1051	25	and	and	CCONJ
ftr-393	1051	26	acceleration	acceleration	NOUN
ftr-393	1051	27	of	of	ADP
ftr-393	1051	28	loss	loss	NOUN
ftr-393	1051	29	through	through	ADP
ftr-393	1051	30	the	the	DET
ftr-393	1051	31	assumption	assumption	NOUN
ftr-393	1051	32	by	by	ADP
ftr-393	1051	33	a	a	DET
ftr-393	1051	34	partnership	partnership	NOUN
ftr-393	1051	35	of	of	ADP
ftr-393	1051	36	a	a	DET
ftr-393	1051	37	liability	liability	NOUN
ftr-393	1051	38	of	of	ADP
ftr-393	1051	39	a	a	DET
ftr-393	1051	40	partner	partner	NOUN
ftr-393	1051	41	in	in	ADP
ftr-393	1051	42	a	a	DET
ftr-393	1051	43	nonrecognition	nonrecognition	NOUN
ftr-393	1051	44	transaction	transaction	NOUN
ftr-393	1051	45	.	.	PUNCT
ftr-393	1052	1	under	under	ADP
ftr-393	1052	2	the	the	DET
ftr-393	1052	3	temporary	temporary	ADJ
ftr-393	1052	4	regulations	regulation	NOUN
ftr-393	1052	5	,	,	PUNCT
ftr-393	1052	6	if	if	SCONJ
ftr-393	1052	7	a	a	DET
ftr-393	1052	8	partnership	partnership	NOUN
ftr-393	1052	9	assumes	assume	VERB
ftr-393	1052	10	a	a	DET
ftr-393	1052	11	liability	liability	NOUN
ftr-393	1052	12	,	,	PUNCT
ftr-393	1052	13	as	as	SCONJ
ftr-393	1052	14	defined	define	VERB
ftr-393	1052	15	in	in	ADP
ftr-393	1052	16	§	§	PROPN
ftr-393	1052	17	358(h)(3	358(h)(3	NUM
ftr-393	1052	18	)	)	PUNCT
ftr-393	1052	19	,	,	PUNCT
ftr-393	1052	20	of	of	ADP
ftr-393	1052	21	a	a	DET
ftr-393	1052	22	partner	partner	NOUN
ftr-393	1052	23	(	(	PUNCT
ftr-393	1052	24	other	other	ADJ
ftr-393	1052	25	than	than	ADP
ftr-393	1052	26	a	a	DET
ftr-393	1052	27	liability	liability	NOUN
ftr-393	1052	28	to	to	PART
ftr-393	1052	29	which	which	PRON
ftr-393	1052	30	§	§	PROPN
ftr-393	1052	31	752(a	752(a	PROPN
ftr-393	1052	32	)	)	PUNCT
ftr-393	1052	33	and	and	CCONJ
ftr-393	1052	34	(	(	PUNCT
ftr-393	1052	35	b	b	NOUN
ftr-393	1052	36	)	)	PUNCT
ftr-393	1052	37	492	492	NUM
ftr-393	1052	38	florida	florida	PROPN
ftr-393	1052	39	tax	tax	PROPN
ftr-393	1052	40	review	review	NOUN
ftr-393	1052	41	[	[	X
ftr-393	1052	42	vol	vol	NOUN
ftr-393	1052	43	.	.	PUNCT
ftr-393	1052	44	8	8	NUM
ftr-393	1052	45	:	:	PUNCT
ftr-393	1052	46	si	si	X
ftr-393	1052	47	apply	apply	VERB
ftr-393	1052	48	)	)	PUNCT
ftr-393	1052	49	in	in	ADP
ftr-393	1052	50	a	a	DET
ftr-393	1052	51	§	§	PROPN
ftr-393	1052	52	721	721	NUM
ftr-393	1052	53	transaction	transaction	NOUN
ftr-393	1052	54	,	,	PUNCT
ftr-393	1052	55	after	after	ADP
ftr-393	1052	56	application	application	NOUN
ftr-393	1052	57	of	of	ADP
ftr-393	1052	58	§	§	PROPN
ftr-393	1052	59	§	§	PROPN
ftr-393	1052	60	752(a	752(a	PROPN
ftr-393	1052	61	)	)	PUNCT
ftr-393	1052	62	and	and	CCONJ
ftr-393	1052	63	(	(	PUNCT
ftr-393	1052	64	b	b	NOUN
ftr-393	1052	65	)	)	PUNCT
ftr-393	1052	66	,	,	PUNCT
ftr-393	1052	67	the	the	DET
ftr-393	1052	68	partner	partner	NOUN
ftr-393	1052	69	’s	’s	PART
ftr-393	1052	70	basis	basis	NOUN
ftr-393	1052	71	in	in	ADP
ftr-393	1052	72	the	the	DET
ftr-393	1052	73	partnership	partnership	NOUN
ftr-393	1052	74	is	be	AUX
ftr-393	1052	75	reduced	reduce	VERB
ftr-393	1052	76	(	(	PUNCT
ftr-393	1052	77	but	but	CCONJ
ftr-393	1052	78	not	not	PART
ftr-393	1052	79	below	below	ADP
ftr-393	1052	80	the	the	DET
ftr-393	1052	81	adjusted	adjust	VERB
ftr-393	1052	82	value	value	NOUN
ftr-393	1052	83	of	of	ADP
ftr-393	1052	84	such	such	ADJ
ftr-393	1052	85	interest	interest	NOUN
ftr-393	1052	86	)	)	PUNCT
ftr-393	1052	87	by	by	ADP
ftr-393	1052	88	the	the	DET
ftr-393	1052	89	amount	amount	NOUN
ftr-393	1052	90	of	of	ADP
ftr-393	1052	91	the	the	DET
ftr-393	1052	92	liability	liability	NOUN
ftr-393	1052	93	.	.	PUNCT
ftr-393	1053	1	for	for	ADP
ftr-393	1053	2	this	this	DET
ftr-393	1053	3	purpose	purpose	NOUN
ftr-393	1053	4	,	,	PUNCT
ftr-393	1053	5	the	the	DET
ftr-393	1053	6	term	term	NOUN
ftr-393	1053	7	“	"	PUNCT
ftr-393	1053	8	liability	liability	NOUN
ftr-393	1053	9	”	"	PUNCT
ftr-393	1053	10	includes	include	VERB
ftr-393	1053	11	any	any	DET
ftr-393	1053	12	fixed	fix	VERB
ftr-393	1053	13	or	or	CCONJ
ftr-393	1053	14	contingent	contingent	ADJ
ftr-393	1053	15	obligation	obligation	NOUN
ftr-393	1053	16	to	to	PART
ftr-393	1053	17	make	make	VERB
ftr-393	1053	18	payment	payment	NOUN
ftr-393	1053	19	,	,	PUNCT
ftr-393	1053	20	without	without	ADP
ftr-393	1053	21	regard	regard	NOUN
ftr-393	1053	22	to	to	ADP
ftr-393	1053	23	whether	whether	SCONJ
ftr-393	1053	24	the	the	DET
ftr-393	1053	25	obligation	obligation	NOUN
ftr-393	1053	26	is	be	AUX
ftr-393	1053	27	otherwise	otherwise	ADV
ftr-393	1053	28	taken	take	VERB
ftr-393	1053	29	into	into	ADP
ftr-393	1053	30	account	account	NOUN
ftr-393	1053	31	for	for	ADP
ftr-393	1053	32	federal	federal	ADJ
ftr-393	1053	33	tax	tax	NOUN
ftr-393	1053	34	purposes	purpose	NOUN
ftr-393	1053	35	.	.	PUNCT
ftr-393	1054	1	reduction	reduction	NOUN
ftr-393	1054	2	of	of	ADP
ftr-393	1054	3	a	a	DET
ftr-393	1054	4	partner	partner	NOUN
ftr-393	1054	5	’s	’s	PART
ftr-393	1054	6	basis	basis	NOUN
ftr-393	1054	7	generally	generally	ADV
ftr-393	1054	8	is	be	AUX
ftr-393	1054	9	not	not	PART
ftr-393	1054	10	required	require	VERB
ftr-393	1054	11	if	if	SCONJ
ftr-393	1054	12	:	:	PUNCT
ftr-393	1054	13	(	(	PUNCT
ftr-393	1054	14	1	1	X
ftr-393	1054	15	)	)	PUNCT
ftr-393	1054	16	the	the	DET
ftr-393	1054	17	trade	trade	NOUN
ftr-393	1054	18	or	or	CCONJ
ftr-393	1054	19	business	business	NOUN
ftr-393	1054	20	with	with	ADP
ftr-393	1054	21	which	which	PRON
ftr-393	1054	22	the	the	DET
ftr-393	1054	23	liability	liability	NOUN
ftr-393	1054	24	is	be	AUX
ftr-393	1054	25	associated	associate	VERB
ftr-393	1054	26	is	be	AUX
ftr-393	1054	27	transferred	transfer	VERB
ftr-393	1054	28	to	to	ADP
ftr-393	1054	29	the	the	DET
ftr-393	1054	30	partnership	partnership	NOUN
ftr-393	1054	31	,	,	PUNCT
ftr-393	1054	32	or	or	CCONJ
ftr-393	1054	33	(	(	PUNCT
ftr-393	1054	34	2	2	X
ftr-393	1054	35	)	)	PUNCT
ftr-393	1054	36	substantially	substantially	ADV
ftr-393	1054	37	all	all	PRON
ftr-393	1054	38	of	of	ADP
ftr-393	1054	39	the	the	DET
ftr-393	1054	40	assets	asset	NOUN
ftr-393	1054	41	with	with	ADP
ftr-393	1054	42	which	which	PRON
ftr-393	1054	43	the	the	DET
ftr-393	1054	44	liability	liability	NOUN
ftr-393	1054	45	is	be	AUX
ftr-393	1054	46	associated	associate	VERB
ftr-393	1054	47	are	be	AUX
ftr-393	1054	48	contributed	contribute	VERB
ftr-393	1054	49	to	to	ADP
ftr-393	1054	50	the	the	DET
ftr-393	1054	51	partnership	partnership	NOUN
ftr-393	1054	52	.	.	PUNCT
ftr-393	1055	1	however	however	ADV
ftr-393	1055	2	,	,	PUNCT
ftr-393	1055	3	the	the	DET
ftr-393	1055	4	exception	exception	NOUN
ftr-393	1055	5	for	for	ADP
ftr-393	1055	6	contributions	contribution	NOUN
ftr-393	1055	7	of	of	ADP
ftr-393	1055	8	substantially	substantially	ADV
ftr-393	1055	9	all	all	PRON
ftr-393	1055	10	of	of	ADP
ftr-393	1055	11	the	the	DET
ftr-393	1055	12	assets	asset	NOUN
ftr-393	1055	13	does	do	AUX
ftr-393	1055	14	not	not	PART
ftr-393	1055	15	apply	apply	VERB
ftr-393	1055	16	to	to	ADP
ftr-393	1055	17	a	a	DET
ftr-393	1055	18	transaction	transaction	NOUN
ftr-393	1055	19	described	describe	VERB
ftr-393	1055	20	in	in	ADP
ftr-393	1055	21	notice	notice	NOUN
ftr-393	1055	22	2000	2000	NUM
ftr-393	1055	23	-	-	SYM
ftr-393	1055	24	44	44	NUM
ftr-393	1055	25	,	,	PUNCT
ftr-393	1055	26	2000	2000	NUM
ftr-393	1055	27	-	-	SYM
ftr-393	1055	28	2	2	NUM
ftr-393	1055	29	c.b	c.b	PROPN
ftr-393	1055	30	.	.	PROPN
ftr-393	1055	31	255	255	NUM
ftr-393	1056	1	(	(	PUNCT
ftr-393	1056	2	or	or	CCONJ
ftr-393	1056	3	a	a	DET
ftr-393	1056	4	substantially	substantially	ADV
ftr-393	1056	5	similar	similar	ADJ
ftr-393	1056	6	transaction	transaction	NOUN
ftr-393	1056	7	)	)	PUNCT
ftr-393	1056	8	.	.	PUNCT
ftr-393	1057	1	•	•	NUM
ftr-393	1057	2	the	the	DET
ftr-393	1057	3	temporary	temporary	ADJ
ftr-393	1057	4	regulations	regulation	NOUN
ftr-393	1057	5	purport	purport	VERB
ftr-393	1057	6	to	to	PART
ftr-393	1057	7	be	be	AUX
ftr-393	1057	8	effective	effective	ADJ
ftr-393	1057	9	for	for	ADP
ftr-393	1057	10	transactions	transaction	NOUN
ftr-393	1057	11	occurring	occur	VERB
ftr-393	1057	12	after	after	ADP
ftr-393	1057	13	10/18/99	10/18/99	PROPN
ftr-393	1057	14	and	and	CCONJ
ftr-393	1057	15	before	before	ADP
ftr-393	1057	16	6/24/03	6/24/03	PROPN
ftr-393	1057	17	.	.	PUNCT
ftr-393	1058	1	b.	b.	PROPN
ftr-393	1058	2	klamath	klamath	PROPN
ftr-393	1058	3	on	on	ADP
ftr-393	1058	4	the	the	DET
ftr-393	1058	5	merits	merit	NOUN
ftr-393	1058	6	:	:	PUNCT
ftr-393	1058	7	it	it	PRON
ftr-393	1058	8	does	do	AUX
ftr-393	1058	9	not	not	PART
ftr-393	1058	10	work	work	VERB
ftr-393	1058	11	because	because	SCONJ
ftr-393	1058	12	it	it	PRON
ftr-393	1058	13	lacks	lack	VERB
ftr-393	1058	14	economic	economic	ADJ
ftr-393	1058	15	substance	substance	NOUN
ftr-393	1058	16	,	,	PUNCT
ftr-393	1058	17	but	but	CCONJ
ftr-393	1058	18	no	no	DET
ftr-393	1058	19	penalties	penalty	NOUN
ftr-393	1058	20	.	.	PUNCT
ftr-393	1059	1	the	the	DET
ftr-393	1059	2	authorities	authority	NOUN
ftr-393	1059	3	discussed	discuss	VERB
ftr-393	1059	4	in	in	ADP
ftr-393	1059	5	the	the	DET
ftr-393	1059	6	holland	holland	PROPN
ftr-393	1059	7	&	&	CCONJ
ftr-393	1059	8	hart	hart	PROPN
ftr-393	1059	9	and	and	CCONJ
ftr-393	1059	10	olson	olson	PROPN
ftr-393	1059	11	lemons	lemon	NOUN
ftr-393	1059	12	opinions	opinion	NOUN
ftr-393	1059	13	provide	provide	VERB
ftr-393	1059	14	“	"	PUNCT
ftr-393	1059	15	substantial	substantial	ADJ
ftr-393	1059	16	authority	authority	NOUN
ftr-393	1059	17	.	.	PUNCT
ftr-393	1059	18	”	"	PUNCT
ftr-393	1060	1	klamath	klamath	PROPN
ftr-393	1060	2	strategic	strategic	PROPN
ftr-393	1060	3	investment	investment	NOUN
ftr-393	1060	4	fund	fund	NOUN
ftr-393	1060	5	,	,	PUNCT
ftr-393	1060	6	llc	llc	PROPN
ftr-393	1060	7	v.	v.	PROPN
ftr-393	1060	8	united	united	PROPN
ftr-393	1060	9	states	states	PROPN
ftr-393	1060	10	,	,	PUNCT
ftr-393	1060	11	99	99	NUM
ftr-393	1060	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1060	13	2007	2007	NUM
ftr-393	1060	14	-	-	SYM
ftr-393	1060	15	850	850	NUM
ftr-393	1060	16	,	,	PUNCT
ftr-393	1060	17	2007	2007	NUM
ftr-393	1060	18	-	-	SYM
ftr-393	1060	19	1	1	NUM
ftr-393	1060	20	u.s.t.c	u.s.t.c	PROPN
ftr-393	1060	21	.	.	PROPN
ftr-393	1061	1	¶	¶	PROPN
ftr-393	1061	2	50,223	50,223	NUM
ftr-393	1061	3	(	(	PUNCT
ftr-393	1061	4	e.d	e.d	PROPN
ftr-393	1061	5	.	.	PROPN
ftr-393	1061	6	tex	tex	PROPN
ftr-393	1061	7	.	.	PROPN
ftr-393	1061	8	1/31/07	1/31/07	NUM
ftr-393	1061	9	)	)	PUNCT
ftr-393	1061	10	.	.	PUNCT
ftr-393	1062	1	the	the	DET
ftr-393	1062	2	transactions	transaction	NOUN
ftr-393	1062	3	lacked	lack	VERB
ftr-393	1062	4	economic	economic	ADJ
ftr-393	1062	5	substance	substance	NOUN
ftr-393	1062	6	because	because	SCONJ
ftr-393	1062	7	the	the	DET
ftr-393	1062	8	loans	loan	NOUN
ftr-393	1062	9	would	would	AUX
ftr-393	1062	10	not	not	PART
ftr-393	1062	11	be	be	AUX
ftr-393	1062	12	used	use	VERB
ftr-393	1062	13	to	to	PART
ftr-393	1062	14	provide	provide	VERB
ftr-393	1062	15	leverage	leverage	NOUN
ftr-393	1062	16	for	for	ADP
ftr-393	1062	17	foreign	foreign	ADJ
ftr-393	1062	18	currency	currency	NOUN
ftr-393	1062	19	transactions	transaction	NOUN
ftr-393	1062	20	,	,	PUNCT
ftr-393	1062	21	but	but	CCONJ
ftr-393	1062	22	no	no	DET
ftr-393	1062	23	penalties	penalty	NOUN
ftr-393	1062	24	were	be	AUX
ftr-393	1062	25	applicable	applicable	ADJ
ftr-393	1062	26	because	because	SCONJ
ftr-393	1062	27	taxpayers	taxpayer	NOUN
ftr-393	1062	28	passed	pass	VERB
ftr-393	1062	29	on	on	ADP
ftr-393	1062	30	a	a	DET
ftr-393	1062	31	1999	1999	NUM
ftr-393	1062	32	investment	investment	NOUN
ftr-393	1062	33	and	and	CCONJ
ftr-393	1062	34	they	they	PRON
ftr-393	1062	35	thought	think	VERB
ftr-393	1062	36	they	they	PRON
ftr-393	1062	37	were	be	AUX
ftr-393	1062	38	investing	invest	VERB
ftr-393	1062	39	in	in	ADP
ftr-393	1062	40	foreign	foreign	ADJ
ftr-393	1062	41	currencies	currency	NOUN
ftr-393	1062	42	and	and	CCONJ
ftr-393	1062	43	the	the	DET
ftr-393	1062	44	tax	tax	NOUN
ftr-393	1062	45	opinions	opinion	NOUN
ftr-393	1062	46	they	they	PRON
ftr-393	1062	47	received	receive	VERB
ftr-393	1062	48	that	that	PRON
ftr-393	1062	49	relied	rely	VERB
ftr-393	1062	50	on	on	ADP
ftr-393	1062	51	relevant	relevant	ADJ
ftr-393	1062	52	authorities	authority	NOUN
ftr-393	1062	53	set	set	VERB
ftr-393	1062	54	forth	forth	ADP
ftr-393	1062	55	in	in	ADP
ftr-393	1062	56	the	the	DET
ftr-393	1062	57	court	court	NOUN
ftr-393	1062	58	’s	’s	PART
ftr-393	1062	59	earlier	early	ADJ
ftr-393	1062	60	opinion	opinion	NOUN
ftr-393	1062	61	provided	provide	VERB
ftr-393	1062	62	“	"	PUNCT
ftr-393	1062	63	substantial	substantial	ADJ
ftr-393	1062	64	authority	authority	NOUN
ftr-393	1062	65	”	"	PUNCT
ftr-393	1062	66	for	for	ADP
ftr-393	1062	67	the	the	DET
ftr-393	1062	68	taxpayers	taxpayer	NOUN
ftr-393	1062	69	’	’	PART
ftr-393	1062	70	treatment	treatment	NOUN
ftr-393	1062	71	of	of	ADP
ftr-393	1062	72	their	their	PRON
ftr-393	1062	73	basis	basis	NOUN
ftr-393	1062	74	in	in	ADP
ftr-393	1062	75	their	their	PRON
ftr-393	1062	76	partnerships	partnership	NOUN
ftr-393	1062	77	.	.	PUNCT
ftr-393	1063	1	7	7	X
ftr-393	1063	2	.	.	X
ftr-393	1063	3	transcapital	transcapital	ADJ
ftr-393	1063	4	leasing	leasing	NOUN
ftr-393	1063	5	associates	associate	NOUN
ftr-393	1063	6	1990	1990	NUM
ftr-393	1063	7	-	-	PUNCT
ftr-393	1063	8	ii	ii	NOUN
ftr-393	1063	9	,	,	PUNCT
ftr-393	1063	10	l.p	l.p	PROPN
ftr-393	1063	11	.	.	PROPN
ftr-393	1063	12	v.	v.	PROPN
ftr-393	1063	13	united	united	PROPN
ftr-393	1063	14	states	states	PROPN
ftr-393	1063	15	,	,	PUNCT
ftr-393	1063	16	97	97	NUM
ftr-393	1063	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1063	18	2006	2006	NUM
ftr-393	1063	19	-	-	SYM
ftr-393	1063	20	1916	1916	NUM
ftr-393	1063	21	(	(	PUNCT
ftr-393	1063	22	w.d	w.d	PROPN
ftr-393	1063	23	.	.	PUNCT
ftr-393	1064	1	tex	tex	PROPN
ftr-393	1064	2	.	.	PROPN
ftr-393	1064	3	3/31/06	3/31/06	NUM
ftr-393	1064	4	)	)	PUNCT
ftr-393	1064	5	.	.	PUNCT
ftr-393	1065	1	in	in	ADP
ftr-393	1065	2	a	a	DET
ftr-393	1065	3	complex	complex	ADJ
ftr-393	1065	4	mainframe	mainframe	NOUN
ftr-393	1065	5	computer	computer	NOUN
ftr-393	1065	6	leasing	leasing	NOUN
ftr-393	1065	7	transaction	transaction	NOUN
ftr-393	1065	8	,	,	PUNCT
ftr-393	1065	9	the	the	DET
ftr-393	1065	10	taxpayer	taxpayer	NOUN
ftr-393	1065	11	essentially	essentially	ADV
ftr-393	1065	12	received	receive	VERB
ftr-393	1065	13	over	over	ADP
ftr-393	1065	14	$	$	SYM
ftr-393	1065	15	11,000,000	11,000,000	NUM
ftr-393	1065	16	in	in	ADP
ftr-393	1065	17	tax	tax	NOUN
ftr-393	1065	18	deductions	deduction	NOUN
ftr-393	1065	19	,	,	PUNCT
ftr-393	1065	20	without	without	ADP
ftr-393	1065	21	any	any	DET
ftr-393	1065	22	corresponding	correspond	VERB
ftr-393	1065	23	income	income	NOUN
ftr-393	1065	24	or	or	CCONJ
ftr-393	1065	25	economic	economic	ADJ
ftr-393	1065	26	loss	loss	NOUN
ftr-393	1065	27	,	,	PUNCT
ftr-393	1065	28	in	in	ADP
ftr-393	1065	29	consideration	consideration	NOUN
ftr-393	1065	30	of	of	ADP
ftr-393	1065	31	a	a	DET
ftr-393	1065	32	$	$	SYM
ftr-393	1065	33	559,947	559,947	NUM
ftr-393	1065	34	fee	fee	NOUN
ftr-393	1065	35	;	;	PUNCT
ftr-393	1065	36	the	the	DET
ftr-393	1065	37	20:1	20:1	NUM
ftr-393	1065	38	tax	tax	NOUN
ftr-393	1065	39	write	write	NOUN
ftr-393	1065	40	-	-	PUNCT
ftr-393	1065	41	off	off	NOUN
ftr-393	1065	42	was	be	AUX
ftr-393	1065	43	“	"	PUNCT
ftr-393	1065	44	an	an	DET
ftr-393	1065	45	artificial	artificial	ADJ
ftr-393	1065	46	creation	creation	NOUN
ftr-393	1065	47	of	of	ADP
ftr-393	1065	48	a	a	DET
ftr-393	1065	49	tax	tax	NOUN
ftr-393	1065	50	avoidance	avoidance	NOUN
ftr-393	1065	51	structure	structure	NOUN
ftr-393	1065	52	that	that	PRON
ftr-393	1065	53	bifurcated	bifurcate	VERB
ftr-393	1065	54	‘	'	PUNCT
ftr-393	1065	55	phantom	phantom	ADJ
ftr-393	1065	56	’	'	PUNCT
ftr-393	1065	57	income	income	NOUN
ftr-393	1065	58	from	from	ADP
ftr-393	1065	59	‘	'	PUNCT
ftr-393	1065	60	phantom	phantom	ADJ
ftr-393	1065	61	’	'	PUNCT
ftr-393	1065	62	loss	loss	NOUN
ftr-393	1065	63	.	.	PUNCT
ftr-393	1065	64	”	"	PUNCT
ftr-393	1066	1	the	the	DET
ftr-393	1066	2	court	court	NOUN
ftr-393	1066	3	applied	apply	VERB
ftr-393	1066	4	a	a	DET
ftr-393	1066	5	sham	sham	ADJ
ftr-393	1066	6	transaction	transaction	NOUN
ftr-393	1066	7	analysis	analysis	NOUN
ftr-393	1066	8	to	to	PART
ftr-393	1066	9	find	find	VERB
ftr-393	1066	10	that	that	SCONJ
ftr-393	1066	11	the	the	DET
ftr-393	1066	12	taxpayer	taxpayer	NOUN
ftr-393	1066	13	“	"	PUNCT
ftr-393	1066	14	had	have	VERB
ftr-393	1066	15	no	no	DET
ftr-393	1066	16	legitimate	legitimate	ADJ
ftr-393	1066	17	business	business	NOUN
ftr-393	1066	18	purpose	purpose	NOUN
ftr-393	1066	19	other	other	ADJ
ftr-393	1066	20	than	than	ADP
ftr-393	1066	21	tax	tax	NOUN
ftr-393	1066	22	avoidance	avoidance	NOUN
ftr-393	1066	23	for	for	ADP
ftr-393	1066	24	entering	enter	VERB
ftr-393	1066	25	into	into	ADP
ftr-393	1066	26	the	the	DET
ftr-393	1066	27	[	[	X
ftr-393	1066	28	leasing	leasing	NOUN
ftr-393	1066	29	transaction	transaction	NOUN
ftr-393	1066	30	]	]	PUNCT
ftr-393	1066	31	and	and	CCONJ
ftr-393	1066	32	there	there	PRON
ftr-393	1066	33	was	be	VERB
ftr-393	1066	34	no	no	DET
ftr-393	1066	35	reasonable	reasonable	ADJ
ftr-393	1066	36	expectation	expectation	NOUN
ftr-393	1066	37	of	of	ADP
ftr-393	1066	38	profit	profit	NOUN
ftr-393	1066	39	.	.	PUNCT
ftr-393	1066	40	...	...	PUNCT
ftr-393	1067	1	the	the	DET
ftr-393	1067	2	...	...	PUNCT
ftr-393	1067	3	transaction	transaction	NOUN
ftr-393	1067	4	[	[	X
ftr-393	1067	5	was	be	AUX
ftr-393	1067	6	]	]	PUNCT
ftr-393	1067	7	solely	solely	ADV
ftr-393	1067	8	shaped	shape	VERB
ftr-393	1067	9	by	by	ADP
ftr-393	1067	10	tax	tax	NOUN
ftr-393	1067	11	avoidance	avoidance	NOUN
ftr-393	1067	12	objectives	objective	NOUN
ftr-393	1067	13	and	and	CCONJ
ftr-393	1067	14	completely	completely	ADV
ftr-393	1067	15	lacking	lacking	ADJ
ftr-393	1067	16	in	in	ADP
ftr-393	1067	17	profit	profit	NOUN
ftr-393	1067	18	potential	potential	NOUN
ftr-393	1067	19	.	.	PUNCT
ftr-393	1067	20	”	"	PUNCT
ftr-393	1068	1	8	8	NUM
ftr-393	1068	2	.	.	PUNCT
ftr-393	1069	1	this	this	DET
ftr-393	1069	2	decision	decision	NOUN
ftr-393	1069	3	might	might	AUX
ftr-393	1069	4	have	have	VERB
ftr-393	1069	5	a	a	DET
ftr-393	1069	6	“	"	PUNCT
ftr-393	1069	7	colming	colming	NOUN
ftr-393	1069	8	”	"	PUNCT
ftr-393	1069	9	effect	effect	NOUN
ftr-393	1069	10	on	on	ADP
ftr-393	1069	11	the	the	DET
ftr-393	1069	12	irs	irs	PROPN
ftr-393	1069	13	.	.	PUNCT
ftr-393	1070	1	colm	colm	PROPN
ftr-393	1070	2	producer	producer	PROPN
ftr-393	1070	3	,	,	PUNCT
ftr-393	1070	4	inc	inc	PROPN
ftr-393	1070	5	.	.	PROPN
ftr-393	1071	1	v.	v.	PROPN
ftr-393	1071	2	united	united	PROPN
ftr-393	1071	3	states	states	PROPN
ftr-393	1071	4	,	,	PUNCT
ftr-393	1071	5	460	460	NUM
ftr-393	1071	6	f.	f.	PROPN
ftr-393	1071	7	supp	supp	PROPN
ftr-393	1071	8	.	.	PUNCT
ftr-393	1072	1	2d	2d	NOUN
ftr-393	1072	2	713	713	NUM
ftr-393	1072	3	(	(	PUNCT
ftr-393	1072	4	n.d	n.d	PROPN
ftr-393	1072	5	.	.	PROPN
ftr-393	1072	6	tex	tex	PROPN
ftr-393	1072	7	.	.	PROPN
ftr-393	1072	8	10/16/06	10/16/06	NUM
ftr-393	1072	9	)	)	PUNCT
ftr-393	1072	10	.	.	PUNCT
ftr-393	1073	1	the	the	DET
ftr-393	1073	2	court	court	NOUN
ftr-393	1073	3	(	(	PUNCT
ftr-393	1073	4	judge	judge	NOUN
ftr-393	1073	5	godbey	godbey	PROPN
ftr-393	1073	6	)	)	PUNCT
ftr-393	1073	7	upheld	uphold	VERB
ftr-393	1073	8	the	the	DET
ftr-393	1073	9	disallowance	disallowance	NOUN
ftr-393	1073	10	of	of	ADP
ftr-393	1073	11	a	a	DET
ftr-393	1073	12	loss	loss	NOUN
ftr-393	1073	13	2007	2007	NUM
ftr-393	1073	14	]	]	PUNCT
ftr-393	1073	15	recent	recent	ADJ
ftr-393	1073	16	developments	development	NOUN
ftr-393	1073	17	in	in	ADP
ftr-393	1073	18	federal	federal	ADJ
ftr-393	1073	19	income	income	NOUN
ftr-393	1073	20	taxation	taxation	NOUN
ftr-393	1073	21	493	493	NUM
ftr-393	1073	22	of	of	ADP
ftr-393	1073	23	about	about	ADV
ftr-393	1073	24	$	$	SYM
ftr-393	1073	25	102.7	102.7	NUM
ftr-393	1073	26	million	million	NUM
ftr-393	1073	27	on	on	ADP
ftr-393	1073	28	the	the	DET
ftr-393	1073	29	sale	sale	NOUN
ftr-393	1073	30	of	of	ADP
ftr-393	1073	31	a	a	DET
ftr-393	1073	32	limited	limited	ADJ
ftr-393	1073	33	partnership	partnership	NOUN
ftr-393	1073	34	interest	interest	NOUN
ftr-393	1073	35	in	in	ADP
ftr-393	1073	36	december	december	PROPN
ftr-393	1073	37	1999	1999	NUM
ftr-393	1073	38	.	.	PUNCT
ftr-393	1074	1	the	the	DET
ftr-393	1074	2	partnership	partnership	NOUN
ftr-393	1074	3	interest	interest	NOUN
ftr-393	1074	4	was	be	AUX
ftr-393	1074	5	funded	fund	VERB
ftr-393	1074	6	by	by	ADP
ftr-393	1074	7	the	the	DET
ftr-393	1074	8	ettman	ettman	PROPN
ftr-393	1074	9	family	family	NOUN
ftr-393	1074	10	trust	trust	NOUN
ftr-393	1074	11	with	with	ADP
ftr-393	1074	12	$	$	SYM
ftr-393	1074	13	2	2	NUM
ftr-393	1074	14	million	million	NUM
ftr-393	1074	15	plus	plus	CCONJ
ftr-393	1074	16	the	the	DET
ftr-393	1074	17	contribution	contribution	NOUN
ftr-393	1074	18	of	of	ADP
ftr-393	1074	19	the	the	DET
ftr-393	1074	20	$	$	SYM
ftr-393	1074	21	102.5	102.5	NUM
ftr-393	1074	22	million	million	NUM
ftr-393	1074	23	proceeds	proceed	NOUN
ftr-393	1074	24	of	of	ADP
ftr-393	1074	25	the	the	DET
ftr-393	1074	26	short	short	ADJ
ftr-393	1074	27	sale	sale	NOUN
ftr-393	1074	28	of	of	ADP
ftr-393	1074	29	$	$	SYM
ftr-393	1074	30	100	100	NUM
ftr-393	1074	31	million	million	NUM
ftr-393	1074	32	(	(	PUNCT
ftr-393	1074	33	face	face	NOUN
ftr-393	1074	34	value	value	NOUN
ftr-393	1074	35	)	)	PUNCT
ftr-393	1074	36	of	of	ADP
ftr-393	1074	37	u.s	u.s	PROPN
ftr-393	1074	38	.	.	PROPN
ftr-393	1074	39	treasury	treasury	PROPN
ftr-393	1074	40	notes	note	NOUN
ftr-393	1074	41	subject	subject	ADJ
ftr-393	1074	42	to	to	ADP
ftr-393	1074	43	the	the	DET
ftr-393	1074	44	obligation	obligation	NOUN
ftr-393	1074	45	to	to	PART
ftr-393	1074	46	replace	replace	VERB
ftr-393	1074	47	the	the	DET
ftr-393	1074	48	borrowed	borrow	VERB
ftr-393	1074	49	t	t	PROPN
ftr-393	1074	50	-	-	PUNCT
ftr-393	1074	51	notes	note	NOUN
ftr-393	1074	52	.	.	PUNCT
ftr-393	1075	1	the	the	DET
ftr-393	1075	2	partnership	partnership	NOUN
ftr-393	1075	3	interest	interest	NOUN
ftr-393	1075	4	was	be	AUX
ftr-393	1075	5	then	then	ADV
ftr-393	1075	6	sold	sell	VERB
ftr-393	1075	7	to	to	ADP
ftr-393	1075	8	an	an	DET
ftr-393	1075	9	unrelated	unrelated	ADJ
ftr-393	1075	10	third	third	ADJ
ftr-393	1075	11	party	party	NOUN
ftr-393	1075	12	for	for	ADP
ftr-393	1075	13	$	$	SYM
ftr-393	1075	14	1.8	1.8	NUM
ftr-393	1075	15	million	million	NUM
ftr-393	1075	16	.	.	PUNCT
ftr-393	1076	1	held	hold	VERB
ftr-393	1076	2	,	,	PUNCT
ftr-393	1076	3	the	the	DET
ftr-393	1076	4	obligation	obligation	NOUN
ftr-393	1076	5	to	to	PART
ftr-393	1076	6	replace	replace	VERB
ftr-393	1076	7	the	the	DET
ftr-393	1076	8	borrowed	borrow	VERB
ftr-393	1076	9	t	t	PROPN
ftr-393	1076	10	-	-	PUNCT
ftr-393	1076	11	notes	note	NOUN
ftr-393	1076	12	[	[	X
ftr-393	1076	13	on	on	ADP
ftr-393	1076	14	the	the	DET
ftr-393	1076	15	closing	closing	NOUN
ftr-393	1076	16	of	of	ADP
ftr-393	1076	17	the	the	DET
ftr-393	1076	18	short	short	ADJ
ftr-393	1076	19	sale	sale	NOUN
ftr-393	1076	20	]	]	PUNCT
ftr-393	1076	21	should	should	AUX
ftr-393	1076	22	have	have	AUX
ftr-393	1076	23	been	be	AUX
ftr-393	1076	24	treated	treat	VERB
ftr-393	1076	25	as	as	ADP
ftr-393	1076	26	a	a	DET
ftr-393	1076	27	liability	liability	NOUN
ftr-393	1076	28	under	under	ADP
ftr-393	1076	29	§	§	PROPN
ftr-393	1076	30	752	752	NUM
ftr-393	1076	31	.	.	PUNCT
ftr-393	1077	1	judge	judge	PROPN
ftr-393	1077	2	godbey	godbey	PROPN
ftr-393	1077	3	held	hold	VERB
ftr-393	1077	4	that	that	SCONJ
ftr-393	1077	5	–	–	PUNCT
ftr-393	1077	6	although	although	SCONJ
ftr-393	1077	7	contingent	contingent	ADJ
ftr-393	1077	8	liabilities	liability	NOUN
ftr-393	1077	9	were	be	AUX
ftr-393	1077	10	not	not	PART
ftr-393	1077	11	included	include	VERB
ftr-393	1077	12	as	as	ADP
ftr-393	1077	13	liabilities	liability	NOUN
ftr-393	1077	14	under	under	ADP
ftr-393	1077	15	§	§	PROPN
ftr-393	1077	16	752	752	NUM
ftr-393	1077	17	–	–	PUNCT
ftr-393	1077	18	the	the	DET
ftr-393	1077	19	obligation	obligation	NOUN
ftr-393	1077	20	to	to	PART
ftr-393	1077	21	close	close	VERB
ftr-393	1077	22	the	the	DET
ftr-393	1077	23	short	short	ADJ
ftr-393	1077	24	sale	sale	NOUN
ftr-393	1077	25	was	be	AUX
ftr-393	1077	26	a	a	DET
ftr-393	1077	27	“	"	PUNCT
ftr-393	1077	28	liability	liability	NOUN
ftr-393	1077	29	”	"	PUNCT
ftr-393	1077	30	based	base	VERB
ftr-393	1077	31	upon	upon	SCONJ
ftr-393	1077	32	his	his	PRON
ftr-393	1077	33	reading	reading	NOUN
ftr-393	1077	34	of	of	ADP
ftr-393	1077	35	the	the	DET
ftr-393	1077	36	black	black	NOUN
ftr-393	1077	37	’s	’s	PART
ftr-393	1077	38	law	law	NOUN
ftr-393	1077	39	dictionary	dictionary	ADJ
ftr-393	1077	40	definition	definition	NOUN
ftr-393	1077	41	[	[	X
ftr-393	1077	42	“	"	PUNCT
ftr-393	1077	43	the	the	DET
ftr-393	1077	44	quality	quality	NOUN
ftr-393	1077	45	or	or	CCONJ
ftr-393	1077	46	state	state	NOUN
ftr-393	1077	47	of	of	ADP
ftr-393	1077	48	being	be	AUX
ftr-393	1077	49	legally	legally	ADV
ftr-393	1077	50	obligated	obligate	VERB
ftr-393	1077	51	or	or	CCONJ
ftr-393	1077	52	accountable	accountable	ADJ
ftr-393	1077	53	”	"	PUNCT
ftr-393	1077	54	or	or	CCONJ
ftr-393	1077	55	“	"	PUNCT
ftr-393	1077	56	a	a	DET
ftr-393	1077	57	financial	financial	ADJ
ftr-393	1077	58	or	or	CCONJ
ftr-393	1077	59	pecuniary	pecuniary	ADJ
ftr-393	1077	60	obligation	obligation	NOUN
ftr-393	1077	61	”	"	PUNCT
ftr-393	1077	62	]	]	PUNCT
ftr-393	1077	63	;	;	PUNCT
ftr-393	1077	64	he	he	PRON
ftr-393	1077	65	reinforced	reinforce	VERB
ftr-393	1077	66	his	his	PRON
ftr-393	1077	67	conclusion	conclusion	NOUN
ftr-393	1077	68	by	by	ADP
ftr-393	1077	69	citing	cite	VERB
ftr-393	1077	70	rev	rev	PROPN
ftr-393	1077	71	.	.	PROPN
ftr-393	1078	1	rul	rul	NOUN
ftr-393	1078	2	.	.	PUNCT
ftr-393	1079	1	95	95	NUM
ftr-393	1079	2	-	-	SYM
ftr-393	1079	3	26	26	NUM
ftr-393	1079	4	,	,	PUNCT
ftr-393	1079	5	1995	1995	NUM
ftr-393	1079	6	-	-	SYM
ftr-393	1079	7	1	1	NUM
ftr-393	1079	8	c.b	c.b	PROPN
ftr-393	1079	9	.	.	PROPN
ftr-393	1079	10	131	131	NUM
ftr-393	1079	11	,	,	PUNCT
ftr-393	1079	12	and	and	CCONJ
ftr-393	1079	13	salina	salina	PROPN
ftr-393	1079	14	partnership	partnership	PROPN
ftr-393	1079	15	lp	lp	PROPN
ftr-393	1079	16	v.	v.	PROPN
ftr-393	1079	17	commissioner	commissioner	PROPN
ftr-393	1079	18	,	,	PUNCT
ftr-393	1079	19	t.c	t.c	PROPN
ftr-393	1079	20	.	.	PROPN
ftr-393	1079	21	memo	memo	NOUN
ftr-393	1079	22	.	.	PUNCT
ftr-393	1080	1	2000	2000	NUM
ftr-393	1080	2	-	-	SYM
ftr-393	1080	3	352	352	NUM
ftr-393	1080	4	.	.	NOUN
ftr-393	1080	5	9	9	NUM
ftr-393	1080	6	.	.	X
ftr-393	1081	1	hi	hi	NOUN
ftr-393	1081	2	-	-	NOUN
ftr-393	1081	3	lili	lili	NOUN
ftr-393	1081	4	,	,	PUNCT
ftr-393	1081	5	hi	hi	NOUN
ftr-393	1081	6	-	-	NOUN
ftr-393	1081	7	lili	lili	NOUN
ftr-393	1081	8	,	,	PUNCT
ftr-393	1081	9	lilo	lilo	ADJ
ftr-393	1081	10	!	!	PUNCT
ftr-393	1082	1	district	district	NOUN
ftr-393	1082	2	court	court	NOUN
ftr-393	1082	3	grants	grant	NOUN
ftr-393	1082	4	summary	summary	VERB
ftr-393	1082	5	judgment	judgment	NOUN
ftr-393	1082	6	to	to	ADP
ftr-393	1082	7	the	the	DET
ftr-393	1082	8	government	government	NOUN
ftr-393	1082	9	in	in	ADP
ftr-393	1082	10	a	a	DET
ftr-393	1082	11	lilo	lilo	ADJ
ftr-393	1082	12	transaction	transaction	NOUN
ftr-393	1082	13	.	.	PUNCT
ftr-393	1083	1	bb&t	bb&t	PROPN
ftr-393	1083	2	corp	corp	PROPN
ftr-393	1083	3	.	.	PROPN
ftr-393	1084	1	v.	v.	PROPN
ftr-393	1084	2	united	united	PROPN
ftr-393	1084	3	states	states	PROPN
ftr-393	1084	4	,	,	PUNCT
ftr-393	1084	5	2007	2007	NUM
ftr-393	1084	6	-	-	SYM
ftr-393	1084	7	1	1	NUM
ftr-393	1084	8	u.s.t.c	u.s.t.c	PROPN
ftr-393	1084	9	.	.	PROPN
ftr-393	1084	10	¶50,130	¶50,130	PROPN
ftr-393	1084	11	,	,	PUNCT
ftr-393	1084	12	99	99	NUM
ftr-393	1084	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1084	14	2007	2007	NUM
ftr-393	1084	15	-	-	SYM
ftr-393	1084	16	376	376	NUM
ftr-393	1084	17	(	(	PUNCT
ftr-393	1084	18	m.d	m.d	PROPN
ftr-393	1084	19	.	.	PROPN
ftr-393	1084	20	n.c	n.c	PROPN
ftr-393	1084	21	.	.	PROPN
ftr-393	1084	22	1/4/07	1/4/07	NUM
ftr-393	1084	23	)	)	PUNCT
ftr-393	1084	24	.	.	PUNCT
ftr-393	1085	1	taxpayer	taxpayer	NOUN
ftr-393	1085	2	,	,	PUNCT
ftr-393	1085	3	a	a	DET
ftr-393	1085	4	financial	financial	ADJ
ftr-393	1085	5	services	service	NOUN
ftr-393	1085	6	corporation	corporation	NOUN
ftr-393	1085	7	,	,	PUNCT
ftr-393	1085	8	leased	lease	VERB
ftr-393	1085	9	equipment	equipment	NOUN
ftr-393	1085	10	from	from	ADP
ftr-393	1085	11	a	a	DET
ftr-393	1085	12	wood	wood	NOUN
ftr-393	1085	13	pulp	pulp	NOUN
ftr-393	1085	14	manufacturer	manufacturer	NOUN
ftr-393	1085	15	[	[	X
ftr-393	1085	16	a	a	DET
ftr-393	1085	17	head	head	NOUN
ftr-393	1085	18	lease	lease	NOUN
ftr-393	1085	19	]	]	PUNCT
ftr-393	1085	20	and	and	CCONJ
ftr-393	1085	21	re	re	VERB
ftr-393	1085	22	-	-	VERB
ftr-393	1085	23	leased	lease	VERB
ftr-393	1085	24	it	it	PRON
ftr-393	1085	25	back	back	ADV
ftr-393	1085	26	to	to	ADP
ftr-393	1085	27	the	the	DET
ftr-393	1085	28	wood	wood	NOUN
ftr-393	1085	29	pulp	pulp	NOUN
ftr-393	1085	30	manufacturer	manufacturer	NOUN
ftr-393	1085	31	in	in	ADP
ftr-393	1085	32	a	a	DET
ftr-393	1085	33	“	"	PUNCT
ftr-393	1085	34	lease	lease	VERB
ftr-393	1085	35	-	-	PUNCT
ftr-393	1085	36	in	in	ADP
ftr-393	1085	37	-	-	PUNCT
ftr-393	1085	38	lease	lease	NOUN
ftr-393	1085	39	-	-	PUNCT
ftr-393	1085	40	out	out	NOUN
ftr-393	1085	41	”	"	PUNCT
ftr-393	1085	42	(	(	PUNCT
ftr-393	1085	43	lilo	lilo	ADJ
ftr-393	1085	44	)	)	PUNCT
ftr-393	1085	45	transaction	transaction	NOUN
ftr-393	1085	46	and	and	CCONJ
ftr-393	1085	47	claimed	claim	VERB
ftr-393	1085	48	substantial	substantial	ADJ
ftr-393	1085	49	rent	rent	NOUN
ftr-393	1085	50	and	and	CCONJ
ftr-393	1085	51	other	other	ADJ
ftr-393	1085	52	deductions	deduction	NOUN
ftr-393	1085	53	.	.	PUNCT
ftr-393	1086	1	the	the	DET
ftr-393	1086	2	court	court	NOUN
ftr-393	1086	3	held	hold	VERB
ftr-393	1086	4	that	that	SCONJ
ftr-393	1086	5	the	the	DET
ftr-393	1086	6	form	form	NOUN
ftr-393	1086	7	of	of	ADP
ftr-393	1086	8	the	the	DET
ftr-393	1086	9	transaction	transaction	NOUN
ftr-393	1086	10	should	should	AUX
ftr-393	1086	11	not	not	PART
ftr-393	1086	12	be	be	AUX
ftr-393	1086	13	respected	respect	VERB
ftr-393	1086	14	for	for	ADP
ftr-393	1086	15	tax	tax	NOUN
ftr-393	1086	16	purposes	purpose	NOUN
ftr-393	1086	17	because	because	SCONJ
ftr-393	1086	18	taxpayer	taxpayer	NOUN
ftr-393	1086	19	did	do	AUX
ftr-393	1086	20	not	not	PART
ftr-393	1086	21	acquire	acquire	VERB
ftr-393	1086	22	a	a	DET
ftr-393	1086	23	current	current	ADJ
ftr-393	1086	24	leasehold	leasehold	NOUN
ftr-393	1086	25	interest	interest	NOUN
ftr-393	1086	26	in	in	ADP
ftr-393	1086	27	the	the	DET
ftr-393	1086	28	equipment	equipment	NOUN
ftr-393	1086	29	and	and	CCONJ
ftr-393	1086	30	incurred	incur	VERB
ftr-393	1086	31	no	no	DET
ftr-393	1086	32	risk	risk	NOUN
ftr-393	1086	33	of	of	ADP
ftr-393	1086	34	loss	loss	NOUN
ftr-393	1086	35	.	.	PUNCT
ftr-393	1087	1	the	the	DET
ftr-393	1087	2	reciprocal	reciprocal	ADJ
ftr-393	1087	3	offsetting	offset	VERB
ftr-393	1087	4	obligations	obligation	NOUN
ftr-393	1087	5	were	be	AUX
ftr-393	1087	6	disregarded	disregard	VERB
ftr-393	1087	7	because	because	SCONJ
ftr-393	1087	8	,	,	PUNCT
ftr-393	1087	9	in	in	ADP
ftr-393	1087	10	substance	substance	NOUN
ftr-393	1087	11	,	,	PUNCT
ftr-393	1087	12	the	the	DET
ftr-393	1087	13	taxpayer	taxpayer	NOUN
ftr-393	1087	14	acquired	acquire	VERB
ftr-393	1087	15	only	only	ADV
ftr-393	1087	16	a	a	DET
ftr-393	1087	17	future	future	ADJ
ftr-393	1087	18	interest	interest	NOUN
ftr-393	1087	19	in	in	ADP
ftr-393	1087	20	the	the	DET
ftr-393	1087	21	right	right	NOUN
ftr-393	1087	22	to	to	PART
ftr-393	1087	23	use	use	VERB
ftr-393	1087	24	and	and	CCONJ
ftr-393	1087	25	possess	possess	VERB
ftr-393	1087	26	the	the	DET
ftr-393	1087	27	equipment	equipment	NOUN
ftr-393	1087	28	–	–	PUNCT
ftr-393	1087	29	and	and	CCONJ
ftr-393	1087	30	acquired	acquire	VERB
ftr-393	1087	31	that	that	DET
ftr-393	1087	32	interest	interest	NOUN
ftr-393	1087	33	only	only	ADV
ftr-393	1087	34	if	if	SCONJ
ftr-393	1087	35	the	the	DET
ftr-393	1087	36	owner	owner	NOUN
ftr-393	1087	37	-	-	PUNCT
ftr-393	1087	38	sublessee	sublessee	PROPN
ftr-393	1087	39	did	do	AUX
ftr-393	1087	40	not	not	PART
ftr-393	1087	41	exercise	exercise	VERB
ftr-393	1087	42	its	its	PRON
ftr-393	1087	43	option	option	NOUN
ftr-393	1087	44	to	to	PART
ftr-393	1087	45	buy	buy	VERB
ftr-393	1087	46	-	-	PUNCT
ftr-393	1087	47	out	out	ADP
ftr-393	1087	48	taxpayer	taxpayer	NOUN
ftr-393	1087	49	’s	’s	PART
ftr-393	1087	50	interest	interest	NOUN
ftr-393	1087	51	in	in	ADP
ftr-393	1087	52	the	the	DET
ftr-393	1087	53	head	head	NOUN
ftr-393	1087	54	lease	lease	NOUN
ftr-393	1087	55	.	.	PUNCT
ftr-393	1088	1	the	the	DET
ftr-393	1088	2	transaction	transaction	NOUN
ftr-393	1088	3	did	do	AUX
ftr-393	1088	4	not	not	PART
ftr-393	1088	5	substantially	substantially	ADV
ftr-393	1088	6	affect	affect	VERB
ftr-393	1088	7	the	the	DET
ftr-393	1088	8	wood	wood	NOUN
ftr-393	1088	9	pulp	pulp	NOUN
ftr-393	1088	10	manufacturer	manufacturer	NOUN
ftr-393	1088	11	’s	’s	PART
ftr-393	1088	12	rights	right	NOUN
ftr-393	1088	13	to	to	PART
ftr-393	1088	14	use	use	VERB
ftr-393	1088	15	and	and	CCONJ
ftr-393	1088	16	possess	possess	VERB
ftr-393	1088	17	the	the	DET
ftr-393	1088	18	property	property	NOUN
ftr-393	1088	19	.	.	PUNCT
ftr-393	1089	1	b.	b.	PROPN
ftr-393	1089	2	identified	identify	VERB
ftr-393	1089	3	“	"	PUNCT
ftr-393	1089	4	tax	tax	NOUN
ftr-393	1089	5	avoidance	avoidance	NOUN
ftr-393	1089	6	transactions	transaction	NOUN
ftr-393	1089	7	.	.	PUNCT
ftr-393	1089	8	”	"	PUNCT
ftr-393	1090	1	1	1	NUM
ftr-393	1090	2	.	.	PUNCT
ftr-393	1090	3	transactions	transaction	NOUN
ftr-393	1090	4	involving	involve	VERB
ftr-393	1090	5	significant	significant	ADJ
ftr-393	1090	6	book	book	NOUN
ftr-393	1090	7	-	-	PUNCT
ftr-393	1090	8	tax	tax	NOUN
ftr-393	1090	9	differences	difference	NOUN
ftr-393	1090	10	are	be	AUX
ftr-393	1090	11	removed	remove	VERB
ftr-393	1090	12	from	from	ADP
ftr-393	1090	13	the	the	DET
ftr-393	1090	14	list	list	NOUN
ftr-393	1090	15	of	of	ADP
ftr-393	1090	16	reportable	reportable	ADJ
ftr-393	1090	17	transactions	transaction	NOUN
ftr-393	1090	18	because	because	SCONJ
ftr-393	1090	19	they	they	PRON
ftr-393	1090	20	are	be	AUX
ftr-393	1090	21	covered	cover	VERB
ftr-393	1090	22	by	by	ADP
ftr-393	1090	23	schedule	schedule	NOUN
ftr-393	1090	24	m-3	m-3	PROPN
ftr-393	1090	25	.	.	PUNCT
ftr-393	1091	1	notice	notice	VERB
ftr-393	1091	2	2006	2006	NUM
ftr-393	1091	3	-	-	SYM
ftr-393	1091	4	6	6	NUM
ftr-393	1091	5	,	,	PUNCT
ftr-393	1091	6	2006	2006	NUM
ftr-393	1091	7	-	-	SYM
ftr-393	1091	8	5	5	NUM
ftr-393	1091	9	i.r.b	i.r.b	NOUN
ftr-393	1091	10	.	.	PUNCT
ftr-393	1091	11	385	385	NUM
ftr-393	1091	12	(	(	PUNCT
ftr-393	1091	13	1/6/06	1/6/06	NUM
ftr-393	1091	14	)	)	PUNCT
ftr-393	1091	15	.	.	PUNCT
ftr-393	1092	1	transactions	transaction	NOUN
ftr-393	1092	2	involving	involve	VERB
ftr-393	1092	3	significant	significant	ADJ
ftr-393	1092	4	book	book	NOUN
ftr-393	1092	5	-	-	PUNCT
ftr-393	1092	6	tax	tax	NOUN
ftr-393	1092	7	differences	difference	NOUN
ftr-393	1092	8	are	be	AUX
ftr-393	1092	9	removed	remove	VERB
ftr-393	1092	10	from	from	ADP
ftr-393	1092	11	the	the	DET
ftr-393	1092	12	list	list	NOUN
ftr-393	1092	13	of	of	ADP
ftr-393	1092	14	reportable	reportable	ADJ
ftr-393	1092	15	transactions	transaction	NOUN
ftr-393	1092	16	.	.	PUNCT
ftr-393	1093	1	2	2	X
ftr-393	1093	2	.	.	NOUN
ftr-393	1093	3	accrual	accrual	ADJ
ftr-393	1093	4	over	over	ADP
ftr-393	1093	5	the	the	DET
ftr-393	1093	6	term	term	NOUN
ftr-393	1093	7	of	of	ADP
ftr-393	1093	8	the	the	DET
ftr-393	1093	9	notional	notional	ADJ
ftr-393	1093	10	principal	principal	ADJ
ftr-393	1093	11	contract	contract	NOUN
ftr-393	1093	12	of	of	ADP
ftr-393	1093	13	the	the	DET
ftr-393	1093	14	noncontingent	noncontingent	NOUN
ftr-393	1093	15	component	component	NOUN
ftr-393	1093	16	of	of	ADP
ftr-393	1093	17	the	the	DET
ftr-393	1093	18	nonperiodic	nonperiodic	ADJ
ftr-393	1093	19	payment	payment	NOUN
ftr-393	1093	20	to	to	PART
ftr-393	1093	21	be	be	AUX
ftr-393	1093	22	received	receive	VERB
ftr-393	1093	23	at	at	ADP
ftr-393	1093	24	the	the	DET
ftr-393	1093	25	end	end	NOUN
ftr-393	1093	26	of	of	ADP
ftr-393	1093	27	the	the	DET
ftr-393	1093	28	term	term	NOUN
ftr-393	1093	29	is	be	AUX
ftr-393	1093	30	required	require	VERB
ftr-393	1093	31	.	.	PUNCT
ftr-393	1094	1	rev	rev	PROPN
ftr-393	1094	2	.	.	PROPN
ftr-393	1095	1	rul	rul	PROPN
ftr-393	1095	2	.	.	PUNCT
ftr-393	1095	3	2002	2002	NUM
ftr-393	1095	4	-	-	SYM
ftr-393	1095	5	30	30	NUM
ftr-393	1095	6	,	,	PUNCT
ftr-393	1095	7	2002	2002	NUM
ftr-393	1095	8	-	-	SYM
ftr-393	1095	9	1	1	NUM
ftr-393	1095	10	c.b	c.b	PROPN
ftr-393	1095	11	.	.	PROPN
ftr-393	1095	12	971	971	NUM
ftr-393	1095	13	(	(	PUNCT
ftr-393	1095	14	5/6/02	5/6/02	NUM
ftr-393	1095	15	)	)	PUNCT
ftr-393	1095	16	.	.	PUNCT
ftr-393	1096	1	when	when	SCONJ
ftr-393	1096	2	a	a	DET
ftr-393	1096	3	notional	notional	ADJ
ftr-393	1096	4	principal	principal	ADJ
ftr-393	1096	5	contract	contract	NOUN
ftr-393	1096	6	provides	provide	VERB
ftr-393	1096	7	for	for	ADP
ftr-393	1096	8	payment	payment	NOUN
ftr-393	1096	9	494	494	NUM
ftr-393	1096	10	florida	florida	PROPN
ftr-393	1096	11	tax	tax	NOUN
ftr-393	1096	12	review	review	NOUN
ftr-393	1097	1	[	[	X
ftr-393	1097	2	vol	vol	NOUN
ftr-393	1097	3	.	.	PUNCT
ftr-393	1097	4	8	8	NUM
ftr-393	1097	5	:	:	PUNCT
ftr-393	1097	6	si	si	PROPN
ftr-393	1097	7	comprised	comprise	VERB
ftr-393	1097	8	of	of	ADP
ftr-393	1097	9	noncontingent	noncontingent	NOUN
ftr-393	1097	10	and	and	CCONJ
ftr-393	1097	11	contingent	contingent	ADJ
ftr-393	1097	12	components	component	NOUN
ftr-393	1097	13	,	,	PUNCT
ftr-393	1097	14	the	the	DET
ftr-393	1097	15	appropriate	appropriate	ADJ
ftr-393	1097	16	method	method	NOUN
ftr-393	1097	17	for	for	ADP
ftr-393	1097	18	the	the	DET
ftr-393	1097	19	inclusion	inclusion	NOUN
ftr-393	1097	20	into	into	ADP
ftr-393	1097	21	income	income	NOUN
ftr-393	1097	22	or	or	CCONJ
ftr-393	1097	23	deduction	deduction	NOUN
ftr-393	1097	24	of	of	ADP
ftr-393	1097	25	the	the	DET
ftr-393	1097	26	noncontingent	noncontingent	NOUN
ftr-393	1097	27	component	component	NOUN
ftr-393	1097	28	of	of	ADP
ftr-393	1097	29	the	the	DET
ftr-393	1097	30	nonperiodic	nonperiodic	ADJ
ftr-393	1097	31	payment	payment	NOUN
ftr-393	1097	32	is	be	AUX
ftr-393	1097	33	over	over	ADP
ftr-393	1097	34	the	the	DET
ftr-393	1097	35	term	term	NOUN
ftr-393	1097	36	of	of	ADP
ftr-393	1097	37	the	the	DET
ftr-393	1097	38	npc	npc	NOUN
ftr-393	1097	39	.	.	PUNCT
ftr-393	1098	1	interest	interest	NOUN
ftr-393	1098	2	must	must	AUX
ftr-393	1098	3	also	also	ADV
ftr-393	1098	4	be	be	AUX
ftr-393	1098	5	accounted	account	VERB
ftr-393	1098	6	for	for	ADP
ftr-393	1098	7	in	in	ADP
ftr-393	1098	8	a	a	DET
ftr-393	1098	9	manner	manner	NOUN
ftr-393	1098	10	consistent	consistent	ADJ
ftr-393	1098	11	with	with	ADP
ftr-393	1098	12	reg	reg	NOUN
ftr-393	1098	13	.	.	PUNCT
ftr-393	1099	1	§	§	PROPN
ftr-393	1099	2	§	§	PROPN
ftr-393	1099	3	1.446	1.446	NUM
ftr-393	1099	4	-	-	SYM
ftr-393	1099	5	3(f)(2	3(f)(2	NUM
ftr-393	1099	6	)	)	PUNCT
ftr-393	1099	7	(	(	PUNCT
ftr-393	1099	8	ii	ii	NOUN
ftr-393	1099	9	)	)	PUNCT
ftr-393	1099	10	or	or	CCONJ
ftr-393	1099	11	(	(	PUNCT
ftr-393	1099	12	iii	iii	NOUN
ftr-393	1099	13	)	)	PUNCT
ftr-393	1099	14	,	,	PUNCT
ftr-393	1099	15	and	and	CCONJ
ftr-393	1099	16	1.446	1.446	NUM
ftr-393	1099	17	-	-	SYM
ftr-393	1099	18	3(g)(4	3(g)(4	NUM
ftr-393	1099	19	)	)	PUNCT
ftr-393	1099	20	.	.	PUNCT
ftr-393	1100	1	•	•	NUM
ftr-393	1100	2	taxpayer	taxpayer	NOUN
ftr-393	1100	3	agrees	agree	VERB
ftr-393	1100	4	to	to	PART
ftr-393	1100	5	make	make	VERB
ftr-393	1100	6	quarterly	quarterly	ADJ
ftr-393	1100	7	payments	payment	NOUN
ftr-393	1100	8	to	to	ADP
ftr-393	1100	9	counterparty	counterparty	NOUN
ftr-393	1100	10	based	base	VERB
ftr-393	1100	11	on	on	ADP
ftr-393	1100	12	the	the	DET
ftr-393	1100	13	three	three	NUM
ftr-393	1100	14	-	-	PUNCT
ftr-393	1100	15	month	month	NOUN
ftr-393	1100	16	libor	libor	NOUN
ftr-393	1100	17	multiplied	multiply	VERB
ftr-393	1100	18	by	by	ADP
ftr-393	1100	19	a	a	DET
ftr-393	1100	20	notional	notional	ADJ
ftr-393	1100	21	principal	principal	ADJ
ftr-393	1100	22	amount	amount	NOUN
ftr-393	1100	23	of	of	ADP
ftr-393	1100	24	$	$	SYM
ftr-393	1100	25	100,000,000	100,000,000	NUM
ftr-393	1100	26	.	.	PUNCT
ftr-393	1101	1	in	in	ADP
ftr-393	1101	2	return	return	NOUN
ftr-393	1101	3	,	,	PUNCT
ftr-393	1101	4	at	at	ADP
ftr-393	1101	5	the	the	DET
ftr-393	1101	6	end	end	NOUN
ftr-393	1101	7	of	of	ADP
ftr-393	1101	8	18	18	NUM
ftr-393	1101	9	months	month	NOUN
ftr-393	1101	10	,	,	PUNCT
ftr-393	1101	11	the	the	DET
ftr-393	1101	12	counterparty	counterparty	NOUN
ftr-393	1101	13	will	will	AUX
ftr-393	1101	14	pay	pay	VERB
ftr-393	1101	15	taxpayer	taxpayer	NOUN
ftr-393	1101	16	6	6	NUM
ftr-393	1101	17	percent	percent	NOUN
ftr-393	1101	18	per	per	ADP
ftr-393	1101	19	year	year	NOUN
ftr-393	1101	20	multiplied	multiply	VERB
ftr-393	1101	21	by	by	ADP
ftr-393	1101	22	a	a	DET
ftr-393	1101	23	notional	notional	ADJ
ftr-393	1101	24	principal	principal	ADJ
ftr-393	1101	25	amount	amount	NOUN
ftr-393	1101	26	of	of	ADP
ftr-393	1101	27	$	$	SYM
ftr-393	1101	28	92,000,000	92,000,000	NUM
ftr-393	1101	29	[	[	X
ftr-393	1101	30	or	or	CCONJ
ftr-393	1101	31	,	,	PUNCT
ftr-393	1101	32	$	$	SYM
ftr-393	1101	33	8,280,000	8,280,000	NUM
ftr-393	1101	34	]	]	PUNCT
ftr-393	1101	35	,	,	PUNCT
ftr-393	1101	36	and	and	CCONJ
ftr-393	1101	37	,	,	PUNCT
ftr-393	1101	38	in	in	ADP
ftr-393	1101	39	addition	addition	NOUN
ftr-393	1101	40	,	,	PUNCT
ftr-393	1101	41	the	the	DET
ftr-393	1101	42	counterparty	counterparty	NOUN
ftr-393	1101	43	will	will	AUX
ftr-393	1101	44	either	either	CCONJ
ftr-393	1101	45	pay	pay	VERB
ftr-393	1101	46	taxpayer	taxpayer	NOUN
ftr-393	1101	47	$	$	SYM
ftr-393	1101	48	8	8	NUM
ftr-393	1101	49	million	million	NUM
ftr-393	1101	50	times	time	NOUN
ftr-393	1101	51	the	the	DET
ftr-393	1101	52	percentage	percentage	NOUN
ftr-393	1101	53	increase	increase	NOUN
ftr-393	1101	54	in	in	ADP
ftr-393	1101	55	the	the	DET
ftr-393	1101	56	stock	stock	NOUN
ftr-393	1101	57	index	index	NOUN
ftr-393	1101	58	,	,	PUNCT
ftr-393	1101	59	or	or	CCONJ
ftr-393	1101	60	taxpayer	taxpayer	NOUN
ftr-393	1101	61	will	will	AUX
ftr-393	1101	62	pay	pay	VERB
ftr-393	1101	63	the	the	DET
ftr-393	1101	64	counterparty	counterparty	NOUN
ftr-393	1101	65	$	$	SYM
ftr-393	1101	66	8	8	NUM
ftr-393	1101	67	million	million	NUM
ftr-393	1101	68	times	time	NOUN
ftr-393	1101	69	the	the	DET
ftr-393	1101	70	percentage	percentage	NOUN
ftr-393	1101	71	decrease	decrease	NOUN
ftr-393	1101	72	in	in	ADP
ftr-393	1101	73	the	the	DET
ftr-393	1101	74	stock	stock	NOUN
ftr-393	1101	75	index	index	NOUN
ftr-393	1101	76	.	.	PUNCT
ftr-393	1102	1	the	the	DET
ftr-393	1102	2	ruling	ruling	NOUN
ftr-393	1102	3	holds	hold	VERB
ftr-393	1102	4	that	that	SCONJ
ftr-393	1102	5	,	,	PUNCT
ftr-393	1102	6	to	to	PART
ftr-393	1102	7	offset	offset	VERB
ftr-393	1102	8	the	the	DET
ftr-393	1102	9	taxpayer	taxpayer	NOUN
ftr-393	1102	10	’s	’s	PART
ftr-393	1102	11	deductible	deductible	ADJ
ftr-393	1102	12	quarterly	quarterly	ADJ
ftr-393	1102	13	payments	payment	NOUN
ftr-393	1102	14	,	,	PUNCT
ftr-393	1102	15	the	the	DET
ftr-393	1102	16	taxpayer	taxpayer	NOUN
ftr-393	1102	17	must	must	AUX
ftr-393	1102	18	ratably	ratably	ADV
ftr-393	1102	19	accrue	accrue	VERB
ftr-393	1102	20	over	over	ADP
ftr-393	1102	21	the	the	DET
ftr-393	1102	22	18	18	NUM
ftr-393	1102	23	-	-	PUNCT
ftr-393	1102	24	month	month	NOUN
ftr-393	1102	25	term	term	NOUN
ftr-393	1102	26	the	the	DET
ftr-393	1102	27	$	$	SYM
ftr-393	1102	28	8,280,000	8,280,000	NUM
ftr-393	1102	29	that	that	DET
ftr-393	1102	30	taxpayer	taxpayer	NOUN
ftr-393	1102	31	will	will	AUX
ftr-393	1102	32	receive	receive	VERB
ftr-393	1102	33	from	from	ADP
ftr-393	1102	34	the	the	DET
ftr-393	1102	35	counterparty	counterparty	NOUN
ftr-393	1102	36	at	at	ADP
ftr-393	1102	37	the	the	DET
ftr-393	1102	38	end	end	NOUN
ftr-393	1102	39	of	of	ADP
ftr-393	1102	40	the	the	DET
ftr-393	1102	41	term	term	NOUN
ftr-393	1102	42	.	.	PUNCT
ftr-393	1103	1	a.	a.	NOUN
ftr-393	1104	1	an	an	DET
ftr-393	1104	2	arrangement	arrangement	NOUN
ftr-393	1104	3	similar	similar	ADJ
ftr-393	1104	4	to	to	ADP
ftr-393	1104	5	that	that	PRON
ftr-393	1104	6	of	of	ADP
ftr-393	1104	7	rev	rev	PROPN
ftr-393	1104	8	.	.	PROPN
ftr-393	1104	9	rul	rul	PROPN
ftr-393	1104	10	.	.	PUNCT
ftr-393	1104	11	2002	2002	NUM
ftr-393	1104	12	-	-	SYM
ftr-393	1104	13	30	30	NUM
ftr-393	1104	14	is	be	AUX
ftr-393	1104	15	identified	identify	VERB
ftr-393	1104	16	as	as	ADP
ftr-393	1104	17	a	a	DET
ftr-393	1104	18	listed	list	VERB
ftr-393	1104	19	tax	tax	NOUN
ftr-393	1104	20	shelter	shelter	NOUN
ftr-393	1104	21	.	.	PUNCT
ftr-393	1105	1	notice	notice	VERB
ftr-393	1105	2	2002	2002	NUM
ftr-393	1105	3	-	-	SYM
ftr-393	1105	4	35	35	NUM
ftr-393	1105	5	,	,	PUNCT
ftr-393	1105	6	2002	2002	NUM
ftr-393	1105	7	-	-	SYM
ftr-393	1105	8	1	1	NUM
ftr-393	1105	9	c.b	c.b	PROPN
ftr-393	1105	10	.	.	PROPN
ftr-393	1105	11	992	992	NUM
ftr-393	1105	12	(	(	PUNCT
ftr-393	1105	13	5/6/02	5/6/02	NUM
ftr-393	1105	14	)	)	PUNCT
ftr-393	1105	15	.	.	PUNCT
ftr-393	1106	1	the	the	DET
ftr-393	1106	2	transaction	transaction	NOUN
ftr-393	1106	3	in	in	ADP
ftr-393	1106	4	this	this	DET
ftr-393	1106	5	notice	notice	NOUN
ftr-393	1106	6	involves	involve	VERB
ftr-393	1106	7	the	the	DET
ftr-393	1106	8	use	use	NOUN
ftr-393	1106	9	of	of	ADP
ftr-393	1106	10	a	a	DET
ftr-393	1106	11	notional	notional	ADJ
ftr-393	1106	12	principal	principal	ADJ
ftr-393	1106	13	contract	contract	NOUN
ftr-393	1106	14	(	(	PUNCT
ftr-393	1106	15	npc	npc	NOUN
ftr-393	1106	16	)	)	PUNCT
ftr-393	1106	17	to	to	PART
ftr-393	1106	18	claim	claim	VERB
ftr-393	1106	19	current	current	ADJ
ftr-393	1106	20	deductions	deduction	NOUN
ftr-393	1106	21	for	for	ADP
ftr-393	1106	22	periodic	periodic	ADJ
ftr-393	1106	23	payments	payment	NOUN
ftr-393	1106	24	made	make	VERB
ftr-393	1106	25	by	by	ADP
ftr-393	1106	26	a	a	DET
ftr-393	1106	27	taxpayer	taxpayer	NOUN
ftr-393	1106	28	,	,	PUNCT
ftr-393	1106	29	while	while	SCONJ
ftr-393	1106	30	disregarding	disregard	VERB
ftr-393	1106	31	the	the	DET
ftr-393	1106	32	accrual	accrual	ADJ
ftr-393	1106	33	of	of	ADP
ftr-393	1106	34	a	a	DET
ftr-393	1106	35	right	right	NOUN
ftr-393	1106	36	to	to	PART
ftr-393	1106	37	receive	receive	VERB
ftr-393	1106	38	offsetting	offset	VERB
ftr-393	1106	39	payments	payment	NOUN
ftr-393	1106	40	in	in	ADP
ftr-393	1106	41	the	the	DET
ftr-393	1106	42	future	future	NOUN
ftr-393	1106	43	.	.	PUNCT
ftr-393	1107	1	under	under	ADP
ftr-393	1107	2	the	the	DET
ftr-393	1107	3	npc	npc	NOUN
ftr-393	1107	4	,	,	PUNCT
ftr-393	1107	5	taxpayer	taxpayer	NOUN
ftr-393	1107	6	is	be	AUX
ftr-393	1107	7	required	require	VERB
ftr-393	1107	8	to	to	PART
ftr-393	1107	9	make	make	VERB
ftr-393	1107	10	periodic	periodic	ADJ
ftr-393	1107	11	payments	payment	NOUN
ftr-393	1107	12	to	to	ADP
ftr-393	1107	13	a	a	DET
ftr-393	1107	14	counterparty	counterparty	NOUN
ftr-393	1107	15	at	at	ADP
ftr-393	1107	16	regular	regular	ADJ
ftr-393	1107	17	intervals	interval	NOUN
ftr-393	1107	18	of	of	ADP
ftr-393	1107	19	one	one	NUM
ftr-393	1107	20	year	year	NOUN
ftr-393	1107	21	or	or	CCONJ
ftr-393	1107	22	less	less	ADV
ftr-393	1107	23	based	base	VERB
ftr-393	1107	24	on	on	ADP
ftr-393	1107	25	a	a	DET
ftr-393	1107	26	fixed	fix	VERB
ftr-393	1107	27	or	or	CCONJ
ftr-393	1107	28	floating	float	VERB
ftr-393	1107	29	rate	rate	NOUN
ftr-393	1107	30	index	index	NOUN
ftr-393	1107	31	.	.	PUNCT
ftr-393	1108	1	in	in	ADP
ftr-393	1108	2	return	return	NOUN
ftr-393	1108	3	,	,	PUNCT
ftr-393	1108	4	the	the	DET
ftr-393	1108	5	counterparty	counterparty	NOUN
ftr-393	1108	6	is	be	AUX
ftr-393	1108	7	required	require	VERB
ftr-393	1108	8	to	to	PART
ftr-393	1108	9	make	make	VERB
ftr-393	1108	10	a	a	DET
ftr-393	1108	11	single	single	ADJ
ftr-393	1108	12	payment	payment	NOUN
ftr-393	1108	13	at	at	ADP
ftr-393	1108	14	the	the	DET
ftr-393	1108	15	end	end	NOUN
ftr-393	1108	16	of	of	ADP
ftr-393	1108	17	the	the	DET
ftr-393	1108	18	term	term	NOUN
ftr-393	1108	19	of	of	ADP
ftr-393	1108	20	the	the	DET
ftr-393	1108	21	npc	npc	NOUN
ftr-393	1108	22	that	that	PRON
ftr-393	1108	23	consists	consist	VERB
ftr-393	1108	24	of	of	ADP
ftr-393	1108	25	a	a	DET
ftr-393	1108	26	noncontingent	noncontingent	NOUN
ftr-393	1108	27	component	component	NOUN
ftr-393	1108	28	and	and	CCONJ
ftr-393	1108	29	a	a	DET
ftr-393	1108	30	contingent	contingent	ADJ
ftr-393	1108	31	component	component	NOUN
ftr-393	1108	32	.	.	PUNCT
ftr-393	1109	1	the	the	DET
ftr-393	1109	2	noncontingent	noncontingent	NOUN
ftr-393	1109	3	component	component	NOUN
ftr-393	1109	4	,	,	PUNCT
ftr-393	1109	5	which	which	PRON
ftr-393	1109	6	is	be	AUX
ftr-393	1109	7	relatively	relatively	ADV
ftr-393	1109	8	large	large	ADJ
ftr-393	1109	9	in	in	ADP
ftr-393	1109	10	comparison	comparison	NOUN
ftr-393	1109	11	the	the	DET
ftr-393	1109	12	contingent	contingent	ADJ
ftr-393	1109	13	component	component	NOUN
ftr-393	1109	14	,	,	PUNCT
ftr-393	1109	15	may	may	AUX
ftr-393	1109	16	be	be	AUX
ftr-393	1109	17	based	base	VERB
ftr-393	1109	18	upon	upon	SCONJ
ftr-393	1109	19	a	a	DET
ftr-393	1109	20	fixed	fix	VERB
ftr-393	1109	21	or	or	CCONJ
ftr-393	1109	22	floating	float	VERB
ftr-393	1109	23	interest	interest	NOUN
ftr-393	1109	24	rate	rate	NOUN
ftr-393	1109	25	;	;	PUNCT
ftr-393	1109	26	the	the	DET
ftr-393	1109	27	contingent	contingent	NOUN
ftr-393	1109	28	component	component	NOUN
ftr-393	1109	29	may	may	AUX
ftr-393	1109	30	reflect	reflect	VERB
ftr-393	1109	31	changes	change	NOUN
ftr-393	1109	32	in	in	ADP
ftr-393	1109	33	the	the	DET
ftr-393	1109	34	value	value	NOUN
ftr-393	1109	35	of	of	ADP
ftr-393	1109	36	a	a	DET
ftr-393	1109	37	stock	stock	NOUN
ftr-393	1109	38	index	index	NOUN
ftr-393	1109	39	or	or	CCONJ
ftr-393	1109	40	currency	currency	NOUN
ftr-393	1109	41	.	.	PUNCT
ftr-393	1110	1	•	•	NOUN
ftr-393	1110	2	this	this	DET
ftr-393	1110	3	transaction	transaction	NOUN
ftr-393	1110	4	may	may	AUX
ftr-393	1110	5	be	be	AUX
ftr-393	1110	6	entered	enter	VERB
ftr-393	1110	7	into	into	ADP
ftr-393	1110	8	without	without	ADP
ftr-393	1110	9	any	any	DET
ftr-393	1110	10	initial	initial	ADJ
ftr-393	1110	11	cash	cash	NOUN
ftr-393	1110	12	investment	investment	NOUN
ftr-393	1110	13	by	by	ADP
ftr-393	1110	14	the	the	DET
ftr-393	1110	15	taxpayer	taxpayer	NOUN
ftr-393	1110	16	.	.	PUNCT
ftr-393	1111	1	the	the	DET
ftr-393	1111	2	counterparty	counterparty	NOUN
ftr-393	1111	3	may	may	AUX
ftr-393	1111	4	lend	lend	VERB
ftr-393	1111	5	the	the	DET
ftr-393	1111	6	money	money	NOUN
ftr-393	1111	7	to	to	ADP
ftr-393	1111	8	the	the	DET
ftr-393	1111	9	taxpayer	taxpayer	NOUN
ftr-393	1111	10	,	,	PUNCT
ftr-393	1111	11	who	who	PRON
ftr-393	1111	12	pays	pay	VERB
ftr-393	1111	13	it	it	PRON
ftr-393	1111	14	back	back	ADV
ftr-393	1111	15	in	in	ADP
ftr-393	1111	16	installments	installment	NOUN
ftr-393	1111	17	as	as	ADP
ftr-393	1111	18	purportedly	purportedly	ADV
ftr-393	1111	19	deductible	deductible	ADJ
ftr-393	1111	20	payments	payment	NOUN
ftr-393	1111	21	.	.	PUNCT
ftr-393	1112	1	the	the	DET
ftr-393	1112	2	taxpayer	taxpayer	NOUN
ftr-393	1112	3	may	may	AUX
ftr-393	1112	4	engage	engage	VERB
ftr-393	1112	5	in	in	ADP
ftr-393	1112	6	other	other	ADJ
ftr-393	1112	7	transactions	transaction	NOUN
ftr-393	1112	8	,	,	PUNCT
ftr-393	1112	9	such	such	ADJ
ftr-393	1112	10	as	as	ADP
ftr-393	1112	11	interest	interest	NOUN
ftr-393	1112	12	rate	rate	NOUN
ftr-393	1112	13	collars	collar	NOUN
ftr-393	1112	14	,	,	PUNCT
ftr-393	1112	15	for	for	ADP
ftr-393	1112	16	purposes	purpose	NOUN
ftr-393	1112	17	of	of	ADP
ftr-393	1112	18	limiting	limit	VERB
ftr-393	1112	19	risk	risk	NOUN
ftr-393	1112	20	with	with	ADP
ftr-393	1112	21	respect	respect	NOUN
ftr-393	1112	22	to	to	ADP
ftr-393	1112	23	the	the	DET
ftr-393	1112	24	npc	npc	NOUN
ftr-393	1112	25	transaction	transaction	NOUN
ftr-393	1112	26	.	.	PUNCT
ftr-393	1113	1	•	•	NUM
ftr-393	1113	2	taxpayer	taxpayer	NOUN
ftr-393	1113	3	seeks	seek	VERB
ftr-393	1113	4	to	to	PART
ftr-393	1113	5	deduct	deduct	VERB
ftr-393	1113	6	the	the	DET
ftr-393	1113	7	ratable	ratable	ADJ
ftr-393	1113	8	daily	daily	ADJ
ftr-393	1113	9	portion	portion	NOUN
ftr-393	1113	10	of	of	ADP
ftr-393	1113	11	each	each	DET
ftr-393	1113	12	periodic	periodic	ADJ
ftr-393	1113	13	payment	payment	NOUN
ftr-393	1113	14	to	to	ADP
ftr-393	1113	15	which	which	PRON
ftr-393	1113	16	that	that	DET
ftr-393	1113	17	portion	portion	NOUN
ftr-393	1113	18	relates	relate	VERB
ftr-393	1113	19	,	,	PUNCT
ftr-393	1113	20	but	but	CCONJ
ftr-393	1113	21	taxpayer	taxpayer	NOUN
ftr-393	1113	22	does	do	AUX
ftr-393	1113	23	not	not	PART
ftr-393	1113	24	accrue	accrue	VERB
ftr-393	1113	25	income	income	NOUN
ftr-393	1113	26	with	with	ADP
ftr-393	1113	27	respect	respect	NOUN
ftr-393	1113	28	to	to	ADP
ftr-393	1113	29	the	the	DET
ftr-393	1113	30	nonperiodic	nonperiodic	ADJ
ftr-393	1113	31	payment	payment	NOUN
ftr-393	1113	32	until	until	ADP
ftr-393	1113	33	the	the	DET
ftr-393	1113	34	year	year	NOUN
ftr-393	1113	35	the	the	DET
ftr-393	1113	36	payment	payment	NOUN
ftr-393	1113	37	is	be	AUX
ftr-393	1113	38	received	receive	VERB
ftr-393	1113	39	.	.	PUNCT
ftr-393	1114	1	2007	2007	NUM
ftr-393	1114	2	]	]	X
ftr-393	1114	3	recent	recent	ADJ
ftr-393	1114	4	developments	development	NOUN
ftr-393	1114	5	in	in	ADP
ftr-393	1114	6	federal	federal	ADJ
ftr-393	1114	7	income	income	NOUN
ftr-393	1114	8	taxation	taxation	NOUN
ftr-393	1114	9	495	495	NUM
ftr-393	1114	10	•	•	NOUN
ftr-393	1114	11	the	the	DET
ftr-393	1114	12	proper	proper	ADJ
ftr-393	1114	13	treatment	treatment	NOUN
ftr-393	1114	14	of	of	ADP
ftr-393	1114	15	the	the	DET
ftr-393	1114	16	payments	payment	NOUN
ftr-393	1114	17	is	be	AUX
ftr-393	1114	18	that	that	SCONJ
ftr-393	1114	19	the	the	DET
ftr-393	1114	20	nonperiodic	nonperiodic	ADJ
ftr-393	1114	21	payment	payment	NOUN
ftr-393	1114	22	to	to	PART
ftr-393	1114	23	be	be	AUX
ftr-393	1114	24	received	receive	VERB
ftr-393	1114	25	by	by	ADP
ftr-393	1114	26	the	the	DET
ftr-393	1114	27	taxpayer	taxpayer	NOUN
ftr-393	1114	28	at	at	ADP
ftr-393	1114	29	the	the	DET
ftr-393	1114	30	end	end	NOUN
ftr-393	1114	31	of	of	ADP
ftr-393	1114	32	the	the	DET
ftr-393	1114	33	term	term	NOUN
ftr-393	1114	34	of	of	ADP
ftr-393	1114	35	the	the	DET
ftr-393	1114	36	npc	npc	NOUN
ftr-393	1114	37	must	must	AUX
ftr-393	1114	38	be	be	AUX
ftr-393	1114	39	accrued	accrue	VERB
ftr-393	1114	40	ratably	ratably	ADV
ftr-393	1114	41	over	over	ADP
ftr-393	1114	42	the	the	DET
ftr-393	1114	43	term	term	NOUN
ftr-393	1114	44	of	of	ADP
ftr-393	1114	45	the	the	DET
ftr-393	1114	46	npc	npc	NOUN
ftr-393	1114	47	,	,	PUNCT
ftr-393	1114	48	as	as	SCONJ
ftr-393	1114	49	set	set	VERB
ftr-393	1114	50	forth	forth	ADV
ftr-393	1114	51	in	in	ADP
ftr-393	1114	52	rev	rev	PROPN
ftr-393	1114	53	.	.	PROPN
ftr-393	1114	54	rul	rul	PROPN
ftr-393	1114	55	.	.	PUNCT
ftr-393	1114	56	2002	2002	NUM
ftr-393	1114	57	-	-	SYM
ftr-393	1114	58	30	30	NUM
ftr-393	1114	59	,	,	PUNCT
ftr-393	1114	60	2002	2002	NUM
ftr-393	1114	61	-	-	SYM
ftr-393	1114	62	1	1	NUM
ftr-393	1114	63	c.b	c.b	PROPN
ftr-393	1114	64	.	.	PROPN
ftr-393	1114	65	971	971	NUM
ftr-393	1114	66	.	.	PUNCT
ftr-393	1115	1	•	•	NUM
ftr-393	1115	2	transactions	transaction	NOUN
ftr-393	1115	3	that	that	PRON
ftr-393	1115	4	are	be	AUX
ftr-393	1115	5	the	the	DET
ftr-393	1115	6	same	same	ADJ
ftr-393	1115	7	as	as	ADP
ftr-393	1115	8	,	,	PUNCT
ftr-393	1115	9	or	or	CCONJ
ftr-393	1115	10	substantially	substantially	ADV
ftr-393	1115	11	similar	similar	ADJ
ftr-393	1115	12	to	to	ADP
ftr-393	1115	13	,	,	PUNCT
ftr-393	1115	14	the	the	DET
ftr-393	1115	15	transaction	transaction	NOUN
ftr-393	1115	16	described	describe	VERB
ftr-393	1115	17	are	be	AUX
ftr-393	1115	18	identified	identify	VERB
ftr-393	1115	19	as	as	ADP
ftr-393	1115	20	“	"	PUNCT
ftr-393	1115	21	listed	list	VERB
ftr-393	1115	22	transactions	transaction	NOUN
ftr-393	1115	23	”	"	PUNCT
ftr-393	1115	24	for	for	ADP
ftr-393	1115	25	purposes	purpose	NOUN
ftr-393	1115	26	of	of	ADP
ftr-393	1115	27	temp	temp	NOUN
ftr-393	1115	28	.	.	PUNCT
ftr-393	1116	1	reg	reg	NOUN
ftr-393	1116	2	.	.	PUNCT
ftr-393	1117	1	§	§	PROPN
ftr-393	1117	2	§	§	PROPN
ftr-393	1117	3	1.6011	1.6011	NUM
ftr-393	1117	4	-	-	PUNCT
ftr-393	1117	5	4t(b)(2	4t(b)(2	NUM
ftr-393	1117	6	)	)	PUNCT
ftr-393	1117	7	and	and	CCONJ
ftr-393	1117	8	301.60112t(b)(2	301.60112t(b)(2	NUM
ftr-393	1117	9	)	)	PUNCT
ftr-393	1117	10	.	.	PUNCT
ftr-393	1118	1	b.	b.	PROPN
ftr-393	1119	1	certain	certain	ADJ
ftr-393	1119	2	notional	notional	ADJ
ftr-393	1119	3	principal	principal	ADJ
ftr-393	1119	4	contracts	contract	NOUN
ftr-393	1119	5	are	be	AUX
ftr-393	1119	6	no	no	ADV
ftr-393	1119	7	longer	long	ADV
ftr-393	1119	8	listed	list	VERB
ftr-393	1119	9	transactions	transaction	NOUN
ftr-393	1119	10	.	.	PUNCT
ftr-393	1120	1	notice	notice	VERB
ftr-393	1120	2	2006	2006	NUM
ftr-393	1120	3	-	-	SYM
ftr-393	1120	4	16	16	NUM
ftr-393	1120	5	,	,	PUNCT
ftr-393	1120	6	2006	2006	NUM
ftr-393	1120	7	-	-	SYM
ftr-393	1120	8	9	9	NUM
ftr-393	1120	9	i.r.b	i.r.b	NOUN
ftr-393	1120	10	.	.	PUNCT
ftr-393	1121	1	538	538	NUM
ftr-393	1121	2	(	(	PUNCT
ftr-393	1121	3	2/13/06	2/13/06	NUM
ftr-393	1121	4	)	)	PUNCT
ftr-393	1121	5	,	,	PUNCT
ftr-393	1121	6	clarifying	clarify	VERB
ftr-393	1121	7	and	and	CCONJ
ftr-393	1121	8	modifying	modify	VERB
ftr-393	1121	9	notice	notice	NOUN
ftr-393	1121	10	2002	2002	NUM
ftr-393	1121	11	-	-	SYM
ftr-393	1121	12	35	35	NUM
ftr-393	1121	13	,	,	PUNCT
ftr-393	1121	14	2002	2002	NUM
ftr-393	1121	15	-	-	SYM
ftr-393	1121	16	1	1	NUM
ftr-393	1121	17	c.b	c.b	PROPN
ftr-393	1121	18	.	.	PROPN
ftr-393	1121	19	992	992	NUM
ftr-393	1121	20	.	.	PUNCT
ftr-393	1122	1	c.	c.	NOUN
ftr-393	1122	2	disclosure	disclosure	PROPN
ftr-393	1122	3	and	and	CCONJ
ftr-393	1122	4	settlement	settlement	NOUN
ftr-393	1122	5	1	1	NUM
ftr-393	1122	6	.	.	PUNCT
ftr-393	1123	1	the	the	DET
ftr-393	1123	2	big	big	ADJ
ftr-393	1123	3	four	four	NUM
ftr-393	1123	4	settle	settle	NOUN
ftr-393	1123	5	with	with	ADP
ftr-393	1123	6	the	the	DET
ftr-393	1123	7	irs	irs	PROPN
ftr-393	1123	8	on	on	ADP
ftr-393	1123	9	tax	tax	NOUN
ftr-393	1123	10	shelters	shelter	NOUN
ftr-393	1123	11	.	.	PUNCT
ftr-393	1124	1	deloitte	deloitte	PROPN
ftr-393	1124	2	settled	settle	VERB
ftr-393	1124	3	with	with	ADP
ftr-393	1124	4	the	the	DET
ftr-393	1124	5	irs	irs	PROPN
ftr-393	1124	6	and	and	CCONJ
ftr-393	1124	7	agreed	agree	VERB
ftr-393	1124	8	to	to	ADP
ftr-393	1124	9	a	a	DET
ftr-393	1124	10	penalty	penalty	NOUN
ftr-393	1124	11	to	to	PART
ftr-393	1124	12	be	be	AUX
ftr-393	1124	13	determined	determine	VERB
ftr-393	1124	14	after	after	SCONJ
ftr-393	1124	15	the	the	DET
ftr-393	1124	16	irs	irs	PROPN
ftr-393	1124	17	settled	settle	VERB
ftr-393	1124	18	with	with	ADP
ftr-393	1124	19	the	the	DET
ftr-393	1124	20	other	other	ADJ
ftr-393	1124	21	three	three	NUM
ftr-393	1124	22	.	.	PUNCT
ftr-393	1125	1	a.	a.	NOUN
ftr-393	1125	2	the	the	DET
ftr-393	1125	3	pwc	pwc	PROPN
ftr-393	1125	4	deal	deal	PROPN
ftr-393	1125	5	.	.	PUNCT
ftr-393	1126	1	ir-2002	ir-2002	NOUN
ftr-393	1126	2	-	-	PUNCT
ftr-393	1126	3	82	82	NUM
ftr-393	1126	4	(	(	PUNCT
ftr-393	1126	5	6/27/02	6/27/02	NUM
ftr-393	1126	6	)	)	PUNCT
ftr-393	1126	7	.	.	PUNCT
ftr-393	1127	1	the	the	DET
ftr-393	1127	2	irs	irs	PROPN
ftr-393	1127	3	announced	announce	VERB
ftr-393	1127	4	in	in	ADP
ftr-393	1127	5	a	a	DET
ftr-393	1127	6	news	news	NOUN
ftr-393	1127	7	release	release	NOUN
ftr-393	1127	8	that	that	PRON
ftr-393	1127	9	it	it	PRON
ftr-393	1127	10	cut	cut	VERB
ftr-393	1127	11	a	a	DET
ftr-393	1127	12	deal	deal	NOUN
ftr-393	1127	13	with	with	ADP
ftr-393	1127	14	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-393	1127	15	(	(	PUNCT
ftr-393	1127	16	pwc	pwc	PROPN
ftr-393	1127	17	)	)	PUNCT
ftr-393	1127	18	“	"	PUNCT
ftr-393	1127	19	to	to	PART
ftr-393	1127	20	resolve	resolve	VERB
ftr-393	1127	21	issues	issue	NOUN
ftr-393	1127	22	relating	relate	VERB
ftr-393	1127	23	to	to	ADP
ftr-393	1127	24	tax	tax	NOUN
ftr-393	1127	25	shelter	shelter	NOUN
ftr-393	1127	26	registration	registration	NOUN
ftr-393	1127	27	and	and	CCONJ
ftr-393	1127	28	list	list	NOUN
ftr-393	1127	29	maintenance	maintenance	NOUN
ftr-393	1127	30	under	under	ADP
ftr-393	1127	31	the	the	DET
ftr-393	1127	32	internal	internal	ADJ
ftr-393	1127	33	revenue	revenue	NOUN
ftr-393	1127	34	code	code	NOUN
ftr-393	1127	35	.	.	PUNCT
ftr-393	1127	36	”	"	PUNCT
ftr-393	1128	1	the	the	DET
ftr-393	1128	2	irs	irs	PROPN
ftr-393	1128	3	news	news	NOUN
ftr-393	1128	4	release	release	NOUN
ftr-393	1128	5	,	,	PUNCT
ftr-393	1128	6	which	which	PRON
ftr-393	1128	7	is	be	AUX
ftr-393	1128	8	similar	similar	ADJ
ftr-393	1128	9	to	to	ADP
ftr-393	1128	10	one	one	NUM
ftr-393	1128	11	issued	issue	VERB
ftr-393	1128	12	last	last	ADJ
ftr-393	1128	13	august	august	PROPN
ftr-393	1128	14	regarding	regard	VERB
ftr-393	1128	15	merrill	merrill	PROPN
ftr-393	1128	16	lynch	lynch	PROPN
ftr-393	1128	17	,	,	PUNCT
ftr-393	1128	18	says	say	VERB
ftr-393	1128	19	that	that	SCONJ
ftr-393	1128	20	without	without	ADP
ftr-393	1128	21	admitting	admit	VERB
ftr-393	1128	22	or	or	CCONJ
ftr-393	1128	23	denying	deny	VERB
ftr-393	1128	24	liability	liability	NOUN
ftr-393	1128	25	,	,	PUNCT
ftr-393	1128	26	pwc	pwc	PROPN
ftr-393	1128	27	has	have	AUX
ftr-393	1128	28	agreed	agree	VERB
ftr-393	1128	29	to	to	PART
ftr-393	1128	30	make	make	VERB
ftr-393	1128	31	a	a	DET
ftr-393	1128	32	‘	'	PUNCT
ftr-393	1128	33	substantial	substantial	ADJ
ftr-393	1128	34	payment	payment	NOUN
ftr-393	1128	35	’	'	PUNCT
ftr-393	1128	36	to	to	ADP
ftr-393	1128	37	the	the	DET
ftr-393	1128	38	irs	irs	PROPN
ftr-393	1128	39	to	to	PART
ftr-393	1128	40	resolve	resolve	VERB
ftr-393	1128	41	issues	issue	NOUN
ftr-393	1128	42	in	in	ADP
ftr-393	1128	43	connection	connection	NOUN
ftr-393	1128	44	with	with	ADP
ftr-393	1128	45	advice	advice	NOUN
ftr-393	1128	46	rendered	render	VERB
ftr-393	1128	47	to	to	ADP
ftr-393	1128	48	clients	client	NOUN
ftr-393	1128	49	dating	date	VERB
ftr-393	1128	50	back	back	ADV
ftr-393	1128	51	to	to	ADP
ftr-393	1128	52	1995	1995	NUM
ftr-393	1128	53	.	.	PUNCT
ftr-393	1129	1	under	under	ADP
ftr-393	1129	2	the	the	DET
ftr-393	1129	3	agreement	agreement	NOUN
ftr-393	1129	4	,	,	PUNCT
ftr-393	1129	5	pwc	pwc	PROPN
ftr-393	1129	6	will	will	AUX
ftr-393	1129	7	provide	provide	VERB
ftr-393	1129	8	to	to	ADP
ftr-393	1129	9	the	the	DET
ftr-393	1129	10	irs	irs	PROPN
ftr-393	1129	11	certain	certain	ADJ
ftr-393	1129	12	client	client	NOUN
ftr-393	1129	13	information	information	NOUN
ftr-393	1129	14	in	in	ADP
ftr-393	1129	15	response	response	NOUN
ftr-393	1129	16	to	to	ADP
ftr-393	1129	17	summonses	summons	NOUN
ftr-393	1129	18	.	.	PUNCT
ftr-393	1130	1	it	it	PRON
ftr-393	1130	2	will	will	AUX
ftr-393	1130	3	also	also	ADV
ftr-393	1130	4	work	work	VERB
ftr-393	1130	5	with	with	ADP
ftr-393	1130	6	the	the	DET
ftr-393	1130	7	irs	irs	PROPN
ftr-393	1130	8	to	to	PART
ftr-393	1130	9	develop	develop	VERB
ftr-393	1130	10	processes	process	NOUN
ftr-393	1130	11	to	to	PART
ftr-393	1130	12	ensure	ensure	VERB
ftr-393	1130	13	ongoing	ongoing	ADJ
ftr-393	1130	14	compliance	compliance	NOUN
ftr-393	1130	15	with	with	ADP
ftr-393	1130	16	the	the	DET
ftr-393	1130	17	shelter	shelter	NOUN
ftr-393	1130	18	registration	registration	NOUN
ftr-393	1130	19	and	and	CCONJ
ftr-393	1130	20	investor	investor	NOUN
ftr-393	1130	21	list	list	NOUN
ftr-393	1130	22	maintenance	maintenance	NOUN
ftr-393	1130	23	requirements	requirement	NOUN
ftr-393	1130	24	,	,	PUNCT
ftr-393	1130	25	according	accord	VERB
ftr-393	1130	26	to	to	ADP
ftr-393	1130	27	the	the	DET
ftr-393	1130	28	release	release	NOUN
ftr-393	1130	29	.	.	PUNCT
ftr-393	1131	1	b.	b.	PROPN
ftr-393	1131	2	the	the	DET
ftr-393	1131	3	ey	ey	PROPN
ftr-393	1131	4	deal	deal	NOUN
ftr-393	1131	5	.	.	PUNCT
ftr-393	1132	1	ir-2003	ir-2003	PROPN
ftr-393	1132	2	-	-	PROPN
ftr-393	1132	3	84	84	NUM
ftr-393	1132	4	(	(	PUNCT
ftr-393	1132	5	7/2/03	7/2/03	NUM
ftr-393	1132	6	)	)	PUNCT
ftr-393	1132	7	.	.	PUNCT
ftr-393	1133	1	the	the	DET
ftr-393	1133	2	irs	irs	PROPN
ftr-393	1133	3	announced	announce	VERB
ftr-393	1133	4	in	in	ADP
ftr-393	1133	5	a	a	DET
ftr-393	1133	6	news	news	NOUN
ftr-393	1133	7	release	release	NOUN
ftr-393	1133	8	that	that	PRON
ftr-393	1133	9	it	it	PRON
ftr-393	1133	10	has	have	AUX
ftr-393	1133	11	settled	settle	VERB
ftr-393	1133	12	ernst	ernst	PROPN
ftr-393	1133	13	&	&	CCONJ
ftr-393	1133	14	young	young	PROPN
ftr-393	1133	15	’s	’s	PART
ftr-393	1133	16	potential	potential	ADJ
ftr-393	1133	17	liability	liability	NOUN
ftr-393	1133	18	under	under	ADP
ftr-393	1133	19	the	the	DET
ftr-393	1133	20	tax	tax	NOUN
ftr-393	1133	21	shelter	shelter	NOUN
ftr-393	1133	22	registration	registration	NOUN
ftr-393	1133	23	and	and	CCONJ
ftr-393	1133	24	list	list	NOUN
ftr-393	1133	25	maintenance	maintenance	NOUN
ftr-393	1133	26	penalty	penalty	NOUN
ftr-393	1133	27	provisions	provision	NOUN
ftr-393	1133	28	for	for	ADP
ftr-393	1133	29	a	a	DET
ftr-393	1133	30	nondeductible	nondeductible	ADJ
ftr-393	1133	31	payment	payment	NOUN
ftr-393	1133	32	of	of	ADP
ftr-393	1133	33	$	$	SYM
ftr-393	1133	34	15	15	NUM
ftr-393	1133	35	million	million	NUM
ftr-393	1133	36	.	.	PUNCT
ftr-393	1134	1	see	see	VERB
ftr-393	1134	2	2003	2003	NUM
ftr-393	1134	3	tnt	tnt	PROPN
ftr-393	1134	4	1281	1281	NUM
ftr-393	1134	5	.	.	PUNCT
ftr-393	1135	1	c.	c.	PROPN
ftr-393	1135	2	the	the	DET
ftr-393	1135	3	kpmg	kpmg	PROPN
ftr-393	1135	4	deal	deal	PROPN
ftr-393	1135	5	:	:	PUNCT
ftr-393	1135	6	the	the	DET
ftr-393	1135	7	price	price	NOUN
ftr-393	1135	8	of	of	ADP
ftr-393	1135	9	settling	settling	NOUN
ftr-393	1135	10	goes	go	VERB
ftr-393	1135	11	up	up	ADP
ftr-393	1135	12	dramatically	dramatically	ADV
ftr-393	1135	13	.	.	PUNCT
ftr-393	1136	1	ir-2005	ir-2005	NOUN
ftr-393	1136	2	-	-	PUNCT
ftr-393	1136	3	83	83	NUM
ftr-393	1136	4	(	(	PUNCT
ftr-393	1136	5	8/29/05	8/29/05	NUM
ftr-393	1136	6	)	)	PUNCT
ftr-393	1136	7	.	.	PUNCT
ftr-393	1137	1	the	the	DET
ftr-393	1137	2	irs	irs	PROPN
ftr-393	1137	3	and	and	CCONJ
ftr-393	1137	4	the	the	DET
ftr-393	1137	5	justice	justice	PROPN
ftr-393	1137	6	department	department	PROPN
ftr-393	1137	7	announced	announce	VERB
ftr-393	1137	8	in	in	ADP
ftr-393	1137	9	a	a	DET
ftr-393	1137	10	news	news	NOUN
ftr-393	1137	11	release	release	NOUN
ftr-393	1137	12	that	that	PRON
ftr-393	1137	13	kpmg	kpmg	PROPN
ftr-393	1137	14	llp	llp	PROPN
ftr-393	1137	15	has	have	AUX
ftr-393	1137	16	admitted	admit	VERB
ftr-393	1137	17	to	to	ADP
ftr-393	1137	18	criminal	criminal	ADJ
ftr-393	1137	19	wrongdoing	wrongdoing	NOUN
ftr-393	1137	20	and	and	CCONJ
ftr-393	1137	21	agreed	agree	VERB
ftr-393	1137	22	to	to	PART
ftr-393	1137	23	pay	pay	VERB
ftr-393	1137	24	$	$	SYM
ftr-393	1137	25	456	456	NUM
ftr-393	1137	26	million	million	NUM
ftr-393	1137	27	in	in	ADP
ftr-393	1137	28	fines	fine	NOUN
ftr-393	1137	29	,	,	PUNCT
ftr-393	1137	30	restitution	restitution	NOUN
ftr-393	1137	31	and	and	CCONJ
ftr-393	1137	32	penalties	penalty	NOUN
ftr-393	1137	33	as	as	ADP
ftr-393	1137	34	part	part	NOUN
ftr-393	1137	35	of	of	ADP
ftr-393	1137	36	an	an	DET
ftr-393	1137	37	agreement	agreement	NOUN
ftr-393	1137	38	to	to	PART
ftr-393	1137	39	defer	defer	VERB
ftr-393	1137	40	prosecution	prosecution	NOUN
ftr-393	1137	41	of	of	ADP
ftr-393	1137	42	the	the	DET
ftr-393	1137	43	firm	firm	NOUN
ftr-393	1137	44	.	.	PUNCT
ftr-393	1138	1	nineteen	nineteen	NUM
ftr-393	1138	2	496	496	NUM
ftr-393	1138	3	florida	florida	PROPN
ftr-393	1138	4	tax	tax	NOUN
ftr-393	1138	5	review	review	NOUN
ftr-393	1138	6	[	[	X
ftr-393	1138	7	vol	vol	NOUN
ftr-393	1138	8	.	.	PUNCT
ftr-393	1139	1	8	8	NUM
ftr-393	1139	2	:	:	PUNCT
ftr-393	1139	3	si	si	X
ftr-393	1139	4	individuals	individual	NOUN
ftr-393	1139	5	,	,	PUNCT
ftr-393	1139	6	chiefly	chiefly	ADV
ftr-393	1139	7	former	former	ADJ
ftr-393	1139	8	kpmg	kpmg	PROPN
ftr-393	1139	9	partners	partner	NOUN
ftr-393	1139	10	including	include	VERB
ftr-393	1139	11	the	the	DET
ftr-393	1139	12	former	former	ADJ
ftr-393	1139	13	deputy	deputy	NOUN
ftr-393	1139	14	chairman	chairman	NOUN
ftr-393	1139	15	of	of	ADP
ftr-393	1139	16	the	the	DET
ftr-393	1139	17	firm	firm	NOUN
ftr-393	1140	1	[	[	X
ftr-393	1140	2	jeffrey	jeffrey	PROPN
ftr-393	1140	3	stein	stein	PROPN
ftr-393	1140	4	]	]	PUNCT
ftr-393	1140	5	,	,	PUNCT
ftr-393	1140	6	as	as	ADV
ftr-393	1140	7	well	well	ADV
ftr-393	1140	8	as	as	ADP
ftr-393	1140	9	a	a	DET
ftr-393	1140	10	new	new	PROPN
ftr-393	1140	11	york	york	PROPN
ftr-393	1140	12	lawyer	lawyer	NOUN
ftr-393	1140	13	[	[	X
ftr-393	1140	14	r.j	r.j	PROPN
ftr-393	1140	15	.	.	PROPN
ftr-393	1140	16	ruble	ruble	PROPN
ftr-393	1140	17	]	]	PUNCT
ftr-393	1140	18	were	be	AUX
ftr-393	1140	19	indicted	indict	VERB
ftr-393	1140	20	in	in	ADP
ftr-393	1140	21	the	the	DET
ftr-393	1140	22	southern	southern	ADJ
ftr-393	1140	23	district	district	NOUN
ftr-393	1140	24	of	of	ADP
ftr-393	1140	25	new	new	PROPN
ftr-393	1140	26	york	york	PROPN
ftr-393	1140	27	in	in	ADP
ftr-393	1140	28	relation	relation	NOUN
ftr-393	1140	29	to	to	ADP
ftr-393	1140	30	the	the	DET
ftr-393	1140	31	“	"	PUNCT
ftr-393	1140	32	multi	multi	ADJ
ftr-393	1140	33	-	-	ADJ
ftr-393	1140	34	billion	billion	NUM
ftr-393	1140	35	dollar	dollar	NOUN
ftr-393	1140	36	criminal	criminal	ADJ
ftr-393	1140	37	tax	tax	NOUN
ftr-393	1140	38	fraud	fraud	NOUN
ftr-393	1140	39	conspiracy	conspiracy	NOUN
ftr-393	1140	40	”	"	PUNCT
ftr-393	1140	41	;	;	PUNCT
ftr-393	1140	42	several	several	ADJ
ftr-393	1140	43	of	of	ADP
ftr-393	1140	44	those	those	PRON
ftr-393	1140	45	indicted	indict	VERB
ftr-393	1140	46	were	be	AUX
ftr-393	1140	47	partners	partner	NOUN
ftr-393	1140	48	in	in	ADP
ftr-393	1140	49	kpmg	kpmg	PROPN
ftr-393	1140	50	’s	’s	PART
ftr-393	1140	51	washington	washington	PROPN
ftr-393	1140	52	national	national	PROPN
ftr-393	1140	53	tax	tax	PROPN
ftr-393	1140	54	group	group	NOUN
ftr-393	1140	55	.	.	PUNCT
ftr-393	1141	1	d.	d.	PROPN
ftr-393	1141	2	judge	judge	PROPN
ftr-393	1141	3	kaplan	kaplan	PROPN
ftr-393	1141	4	refuses	refuse	VERB
ftr-393	1141	5	to	to	PART
ftr-393	1141	6	find	find	VERB
ftr-393	1141	7	prosecutorial	prosecutorial	ADJ
ftr-393	1141	8	misconduct	misconduct	NOUN
ftr-393	1141	9	in	in	ADP
ftr-393	1141	10	the	the	DET
ftr-393	1141	11	deferred	defer	VERB
ftr-393	1141	12	prosecution	prosecution	NOUN
ftr-393	1141	13	agreement	agreement	NOUN
ftr-393	1141	14	.	.	PUNCT
ftr-393	1142	1	united	united	PROPN
ftr-393	1142	2	states	states	PROPN
ftr-393	1142	3	v.	v.	PROPN
ftr-393	1142	4	stein	stein	PROPN
ftr-393	1142	5	,	,	PUNCT
ftr-393	1142	6	428	428	NUM
ftr-393	1142	7	f.	f.	PROPN
ftr-393	1142	8	supp	supp	PROPN
ftr-393	1142	9	.	.	PUNCT
ftr-393	1143	1	2d	2d	NOUN
ftr-393	1143	2	138	138	NUM
ftr-393	1143	3	(	(	PUNCT
ftr-393	1143	4	s.d.n.y	s.d.n.y	PROPN
ftr-393	1143	5	.	.	PROPN
ftr-393	1143	6	4/4/06	4/4/06	NUM
ftr-393	1143	7	)	)	PUNCT
ftr-393	1143	8	,	,	PUNCT
ftr-393	1143	9	as	as	SCONJ
ftr-393	1143	10	corrected	correct	VERB
ftr-393	1143	11	4/5/06	4/5/06	PROPN
ftr-393	1143	12	.	.	PUNCT
ftr-393	1144	1	judge	judge	PROPN
ftr-393	1144	2	kaplan	kaplan	PROPN
ftr-393	1144	3	denied	deny	VERB
ftr-393	1144	4	a	a	DET
ftr-393	1144	5	motion	motion	NOUN
ftr-393	1144	6	to	to	PART
ftr-393	1144	7	dismiss	dismiss	VERB
ftr-393	1144	8	based	base	VERB
ftr-393	1144	9	upon	upon	SCONJ
ftr-393	1144	10	alleged	allege	VERB
ftr-393	1144	11	prosecutorial	prosecutorial	ADJ
ftr-393	1144	12	misconduct	misconduct	NOUN
ftr-393	1144	13	by	by	ADP
ftr-393	1144	14	reason	reason	NOUN
ftr-393	1144	15	of	of	ADP
ftr-393	1144	16	the	the	DET
ftr-393	1144	17	alleged	allege	VERB
ftr-393	1144	18	manipulation	manipulation	NOUN
ftr-393	1144	19	of	of	ADP
ftr-393	1144	20	kpmg	kpmg	PROPN
ftr-393	1144	21	in	in	ADP
ftr-393	1144	22	the	the	DET
ftr-393	1144	23	deferred	defer	VERB
ftr-393	1144	24	prosecution	prosecution	NOUN
ftr-393	1144	25	agreement	agreement	NOUN
ftr-393	1144	26	.	.	PUNCT
ftr-393	1145	1	this	this	DET
ftr-393	1145	2	dpa	dpa	NOUN
ftr-393	1145	3	required	require	VERB
ftr-393	1145	4	the	the	DET
ftr-393	1145	5	firm	firm	NOUN
ftr-393	1145	6	“	"	PUNCT
ftr-393	1145	7	upon	upon	SCONJ
ftr-393	1145	8	pain	pain	NOUN
ftr-393	1145	9	of	of	ADP
ftr-393	1145	10	corporate	corporate	ADJ
ftr-393	1145	11	death	death	NOUN
ftr-393	1145	12	,	,	PUNCT
ftr-393	1145	13	[	[	X
ftr-393	1145	14	to	to	PART
ftr-393	1145	15	]	]	PUNCT
ftr-393	1145	16	espouse	espouse	VERB
ftr-393	1145	17	a	a	DET
ftr-393	1145	18	government	government	NOUN
ftr-393	1145	19	-	-	PUNCT
ftr-393	1145	20	approved	approve	VERB
ftr-393	1145	21	version	version	NOUN
ftr-393	1145	22	of	of	ADP
ftr-393	1145	23	[	[	X
ftr-393	1145	24	the	the	DET
ftr-393	1145	25	]	]	X
ftr-393	1145	26	facts	fact	NOUN
ftr-393	1145	27	.	.	PUNCT
ftr-393	1145	28	”	"	PUNCT
ftr-393	1146	1	judge	judge	PROPN
ftr-393	1146	2	kaplan	kaplan	PROPN
ftr-393	1146	3	based	base	VERB
ftr-393	1146	4	his	his	PRON
ftr-393	1146	5	decision	decision	NOUN
ftr-393	1146	6	on	on	ADP
ftr-393	1146	7	the	the	DET
ftr-393	1146	8	ethical	ethical	ADJ
ftr-393	1146	9	provision	provision	NOUN
ftr-393	1146	10	applicable	applicable	ADJ
ftr-393	1146	11	to	to	ADP
ftr-393	1146	12	all	all	DET
ftr-393	1146	13	attorneys	attorney	NOUN
ftr-393	1146	14	that	that	PRON
ftr-393	1146	15	prohibits	prohibit	VERB
ftr-393	1146	16	them	they	PRON
ftr-393	1146	17	from	from	ADP
ftr-393	1146	18	coercing	coerce	VERB
ftr-393	1146	19	witnesses	witness	NOUN
ftr-393	1146	20	to	to	PART
ftr-393	1146	21	give	give	VERB
ftr-393	1146	22	false	false	ADJ
ftr-393	1146	23	testimony	testimony	NOUN
ftr-393	1146	24	.	.	PUNCT
ftr-393	1147	1	he	he	PRON
ftr-393	1147	2	further	far	ADV
ftr-393	1147	3	held	hold	VERB
ftr-393	1147	4	that	that	SCONJ
ftr-393	1147	5	nothing	nothing	PRON
ftr-393	1147	6	in	in	ADP
ftr-393	1147	7	the	the	DET
ftr-393	1147	8	dpa	dpa	NOUN
ftr-393	1147	9	pressures	pressure	NOUN
ftr-393	1147	10	individual	individual	PROPN
ftr-393	1147	11	kpmg	kpmg	PROPN
ftr-393	1147	12	employees	employee	NOUN
ftr-393	1147	13	to	to	PART
ftr-393	1147	14	testify	testify	VERB
ftr-393	1147	15	in	in	ADP
ftr-393	1147	16	any	any	DET
ftr-393	1147	17	particular	particular	ADJ
ftr-393	1147	18	way	way	NOUN
ftr-393	1147	19	,	,	PUNCT
ftr-393	1147	20	but	but	CCONJ
ftr-393	1147	21	that	that	SCONJ
ftr-393	1147	22	the	the	DET
ftr-393	1147	23	dpa	dpa	NOUN
ftr-393	1147	24	merely	merely	ADV
ftr-393	1147	25	requires	require	VERB
ftr-393	1147	26	the	the	DET
ftr-393	1147	27	firm	firm	NOUN
ftr-393	1147	28	to	to	PART
ftr-393	1147	29	disavow	disavow	VERB
ftr-393	1147	30	any	any	DET
ftr-393	1147	31	assertion	assertion	NOUN
ftr-393	1147	32	by	by	ADP
ftr-393	1147	33	an	an	DET
ftr-393	1147	34	affiliated	affiliated	ADJ
ftr-393	1147	35	individual	individual	NOUN
ftr-393	1147	36	that	that	PRON
ftr-393	1147	37	is	be	AUX
ftr-393	1147	38	inconsistent	inconsistent	ADJ
ftr-393	1147	39	with	with	ADP
ftr-393	1147	40	the	the	DET
ftr-393	1147	41	dpa	dpa	PROPN
ftr-393	1147	42	’s	’s	PART
ftr-393	1147	43	statement	statement	NOUN
ftr-393	1147	44	of	of	ADP
ftr-393	1147	45	facts	fact	NOUN
ftr-393	1147	46	.	.	PUNCT
ftr-393	1148	1	e.	e.	PROPN
ftr-393	1148	2	in	in	ADP
ftr-393	1148	3	its	its	PRON
ftr-393	1148	4	post	post	ADJ
ftr-393	1148	5	-	-	ADJ
ftr-393	1148	6	enron	enron	ADJ
ftr-393	1148	7	war	war	NOUN
ftr-393	1148	8	against	against	ADP
ftr-393	1148	9	white	white	ADJ
ftr-393	1148	10	collar	collar	PROPN
ftr-393	1148	11	crime	crime	NOUN
ftr-393	1148	12	,	,	PUNCT
ftr-393	1148	13	the	the	DET
ftr-393	1148	14	justice	justice	PROPN
ftr-393	1148	15	department	department	PROPN
ftr-393	1148	16	’s	’s	PART
ftr-393	1148	17	notion	notion	NOUN
ftr-393	1148	18	that	that	SCONJ
ftr-393	1148	19	what	what	PRON
ftr-393	1148	20	is	be	AUX
ftr-393	1148	21	fair	fair	ADJ
ftr-393	1148	22	against	against	ADP
ftr-393	1148	23	organized	organize	VERB
ftr-393	1148	24	crime	crime	NOUN
ftr-393	1148	25	is	be	AUX
ftr-393	1148	26	also	also	ADV
ftr-393	1148	27	fair	fair	ADJ
ftr-393	1148	28	against	against	ADP
ftr-393	1148	29	white	white	ADJ
ftr-393	1148	30	collar	collar	PROPN
ftr-393	1148	31	crime	crime	NOUN
ftr-393	1148	32	receives	receive	VERB
ftr-393	1148	33	a	a	DET
ftr-393	1148	34	[	[	X
ftr-393	1148	35	temporary	temporary	ADJ
ftr-393	1148	36	?	?	PUNCT
ftr-393	1148	37	]	]	X
ftr-393	1148	38	setback	setback	NOUN
ftr-393	1148	39	.	.	PUNCT
ftr-393	1149	1	judge	judge	PROPN
ftr-393	1149	2	kaplan	kaplan	PROPN
ftr-393	1149	3	finds	find	VERB
ftr-393	1149	4	prosecutorial	prosecutorial	ADJ
ftr-393	1149	5	misconduct	misconduct	NOUN
ftr-393	1149	6	in	in	ADP
ftr-393	1149	7	the	the	DET
ftr-393	1149	8	use	use	NOUN
ftr-393	1149	9	of	of	ADP
ftr-393	1149	10	the	the	DET
ftr-393	1149	11	thompson	thompson	PROPN
ftr-393	1149	12	memorandum	memorandum	NOUN
ftr-393	1149	13	to	to	PART
ftr-393	1149	14	prevent	prevent	VERB
ftr-393	1149	15	kpmg	kpmg	PROPN
ftr-393	1149	16	from	from	ADP
ftr-393	1149	17	continuing	continue	VERB
ftr-393	1149	18	its	its	PRON
ftr-393	1149	19	customary	customary	ADJ
ftr-393	1149	20	practice	practice	NOUN
ftr-393	1149	21	of	of	ADP
ftr-393	1149	22	paying	pay	VERB
ftr-393	1149	23	attorney	attorney	NOUN
ftr-393	1149	24	’s	’s	PART
ftr-393	1149	25	fees	fee	NOUN
ftr-393	1149	26	for	for	ADP
ftr-393	1149	27	individuals	individual	NOUN
ftr-393	1149	28	caught	catch	VERB
ftr-393	1149	29	up	up	ADP
ftr-393	1149	30	in	in	ADP
ftr-393	1149	31	controversy	controversy	NOUN
ftr-393	1149	32	by	by	ADP
ftr-393	1149	33	reason	reason	NOUN
ftr-393	1149	34	of	of	ADP
ftr-393	1149	35	their	their	PRON
ftr-393	1149	36	affiliation	affiliation	NOUN
ftr-393	1149	37	with	with	ADP
ftr-393	1149	38	the	the	DET
ftr-393	1149	39	firm	firm	NOUN
ftr-393	1149	40	.	.	PUNCT
ftr-393	1150	1	united	united	PROPN
ftr-393	1150	2	states	states	PROPN
ftr-393	1150	3	v.	v.	PROPN
ftr-393	1150	4	stein	stein	PROPN
ftr-393	1150	5	,	,	PUNCT
ftr-393	1150	6	435	435	NUM
ftr-393	1150	7	f.	f.	PROPN
ftr-393	1150	8	supp	supp	PROPN
ftr-393	1150	9	.	.	PUNCT
ftr-393	1151	1	2d	2d	NOUN
ftr-393	1151	2	330	330	NUM
ftr-393	1151	3	(	(	PUNCT
ftr-393	1151	4	s.d.n.y	s.d.n.y	PROPN
ftr-393	1151	5	.	.	NOUN
ftr-393	1151	6	6/26/06	6/26/06	NUM
ftr-393	1151	7	)	)	PUNCT
ftr-393	1151	8	,	,	PUNCT
ftr-393	1151	9	as	as	SCONJ
ftr-393	1151	10	amended	amend	VERB
ftr-393	1151	11	,	,	PUNCT
ftr-393	1151	12	7/14/06	7/14/06	NUM
ftr-393	1151	13	.	.	PUNCT
ftr-393	1152	1	the	the	DET
ftr-393	1152	2	court	court	NOUN
ftr-393	1152	3	held	hold	VERB
ftr-393	1152	4	that	that	SCONJ
ftr-393	1152	5	the	the	DET
ftr-393	1152	6	justice	justice	PROPN
ftr-393	1152	7	department	department	PROPN
ftr-393	1152	8	’s	’s	PART
ftr-393	1152	9	thompson	thompson	PROPN
ftr-393	1152	10	memorandum	memorandum	NOUN
ftr-393	1152	11	policy	policy	NOUN
ftr-393	1152	12	[	[	X
ftr-393	1152	13	continued	continue	VERB
ftr-393	1152	14	from	from	ADP
ftr-393	1152	15	the	the	DET
ftr-393	1152	16	holder	holder	NOUN
ftr-393	1152	17	memorandum	memorandum	NOUN
ftr-393	1152	18	]	]	PUNCT
ftr-393	1152	19	of	of	ADP
ftr-393	1152	20	basing	base	VERB
ftr-393	1152	21	a	a	DET
ftr-393	1152	22	determination	determination	NOUN
ftr-393	1152	23	of	of	ADP
ftr-393	1152	24	whether	whether	SCONJ
ftr-393	1152	25	a	a	DET
ftr-393	1152	26	firm	firm	NOUN
ftr-393	1152	27	is	be	AUX
ftr-393	1152	28	“	"	PUNCT
ftr-393	1152	29	cooperating	cooperate	VERB
ftr-393	1152	30	”	"	PUNCT
ftr-393	1152	31	with	with	ADP
ftr-393	1152	32	the	the	DET
ftr-393	1152	33	government	government	NOUN
ftr-393	1152	34	on	on	ADP
ftr-393	1152	35	its	its	PRON
ftr-393	1152	36	refusal	refusal	NOUN
ftr-393	1152	37	(	(	PUNCT
ftr-393	1152	38	unless	unless	SCONJ
ftr-393	1152	39	compelled	compel	VERB
ftr-393	1152	40	by	by	ADP
ftr-393	1152	41	law	law	NOUN
ftr-393	1152	42	)	)	PUNCT
ftr-393	1152	43	to	to	PART
ftr-393	1152	44	advance	advance	VERB
ftr-393	1152	45	legal	legal	ADJ
ftr-393	1152	46	fees	fee	NOUN
ftr-393	1152	47	for	for	ADP
ftr-393	1152	48	affiliated	affiliated	ADJ
ftr-393	1152	49	individuals	individual	NOUN
ftr-393	1152	50	unless	unless	SCONJ
ftr-393	1152	51	they	they	PRON
ftr-393	1152	52	in	in	ADP
ftr-393	1152	53	turn	turn	NOUN
ftr-393	1152	54	fully	fully	ADV
ftr-393	1152	55	cooperated	cooperate	VERB
ftr-393	1152	56	with	with	ADP
ftr-393	1152	57	the	the	DET
ftr-393	1152	58	government	government	NOUN
ftr-393	1152	59	,	,	PUNCT
ftr-393	1152	60	as	as	SCONJ
ftr-393	1152	61	it	it	PRON
ftr-393	1152	62	was	be	AUX
ftr-393	1152	63	applied	apply	VERB
ftr-393	1152	64	by	by	ADP
ftr-393	1152	65	the	the	DET
ftr-393	1152	66	prosecutors	prosecutor	NOUN
ftr-393	1152	67	in	in	ADP
ftr-393	1152	68	this	this	DET
ftr-393	1152	69	case	case	NOUN
ftr-393	1152	70	,	,	PUNCT
ftr-393	1152	71	was	be	AUX
ftr-393	1152	72	an	an	DET
ftr-393	1152	73	unconstitutional	unconstitutional	ADJ
ftr-393	1152	74	interference	interference	NOUN
ftr-393	1152	75	with	with	ADP
ftr-393	1152	76	defendants	defendant	NOUN
ftr-393	1152	77	’	'	PUNCT
ftr-393	1152	78	ability	ability	NOUN
ftr-393	1152	79	to	to	PART
ftr-393	1152	80	use	use	VERB
ftr-393	1152	81	resources	resource	NOUN
ftr-393	1152	82	that	that	PRON
ftr-393	1152	83	–	–	PUNCT
ftr-393	1152	84	absent	absent	ADJ
ftr-393	1152	85	the	the	DET
ftr-393	1152	86	government	government	NOUN
ftr-393	1152	87	’s	’s	PART
ftr-393	1152	88	misconduct	misconduct	NOUN
ftr-393	1152	89	–	–	PUNCT
ftr-393	1152	90	would	would	AUX
ftr-393	1152	91	be	be	AUX
ftr-393	1152	92	otherwise	otherwise	ADV
ftr-393	1152	93	available	available	ADJ
ftr-393	1152	94	to	to	ADP
ftr-393	1152	95	them	they	PRON
ftr-393	1152	96	for	for	ADP
ftr-393	1152	97	payment	payment	NOUN
ftr-393	1152	98	of	of	ADP
ftr-393	1152	99	attorneys	attorney	NOUN
ftr-393	1152	100	’	'	PUNCT
ftr-393	1152	101	fees	fee	NOUN
ftr-393	1152	102	.	.	PUNCT
ftr-393	1153	1	the	the	DET
ftr-393	1153	2	resources	resource	NOUN
ftr-393	1153	3	in	in	ADP
ftr-393	1153	4	question	question	NOUN
ftr-393	1153	5	were	be	AUX
ftr-393	1153	6	funds	fund	NOUN
ftr-393	1153	7	that	that	PRON
ftr-393	1153	8	would	would	AUX
ftr-393	1153	9	have	have	AUX
ftr-393	1153	10	customarily	customarily	ADV
ftr-393	1153	11	been	be	AUX
ftr-393	1153	12	received	receive	VERB
ftr-393	1153	13	by	by	ADP
ftr-393	1153	14	these	these	DET
ftr-393	1153	15	defendants	defendant	NOUN
ftr-393	1153	16	from	from	ADP
ftr-393	1153	17	kpmg	kpmg	PROPN
ftr-393	1153	18	to	to	PART
ftr-393	1153	19	pay	pay	VERB
ftr-393	1153	20	their	their	PRON
ftr-393	1153	21	attorneys	attorney	NOUN
ftr-393	1153	22	.	.	PUNCT
ftr-393	1154	1	•	•	NUM
ftr-393	1154	2	judge	judge	PROPN
ftr-393	1154	3	kaplan	kaplan	PROPN
ftr-393	1154	4	subsequently	subsequently	ADV
ftr-393	1154	5	refused	refuse	VERB
ftr-393	1154	6	to	to	PART
ftr-393	1154	7	eliminate	eliminate	VERB
ftr-393	1154	8	from	from	ADP
ftr-393	1154	9	his	his	PRON
ftr-393	1154	10	opinion	opinion	NOUN
ftr-393	1154	11	a	a	DET
ftr-393	1154	12	statement	statement	NOUN
ftr-393	1154	13	that	that	SCONJ
ftr-393	1154	14	prosecutors	prosecutor	NOUN
ftr-393	1154	15	in	in	ADP
ftr-393	1154	16	the	the	DET
ftr-393	1154	17	case	case	NOUN
ftr-393	1154	18	were	be	AUX
ftr-393	1154	19	“	"	PUNCT
ftr-393	1154	20	economical	economical	ADJ
ftr-393	1154	21	with	with	ADP
ftr-393	1154	22	the	the	DET
ftr-393	1154	23	truth	truth	NOUN
ftr-393	1154	24	.	.	PUNCT
ftr-393	1154	25	”	"	PUNCT
ftr-393	1155	1	he	he	PRON
ftr-393	1155	2	also	also	ADV
ftr-393	1155	3	refused	refuse	VERB
ftr-393	1155	4	to	to	PART
ftr-393	1155	5	eliminate	eliminate	VERB
ftr-393	1155	6	from	from	ADP
ftr-393	1155	7	his	his	PRON
ftr-393	1155	8	opinion	opinion	NOUN
ftr-393	1155	9	the	the	DET
ftr-393	1155	10	names	name	NOUN
ftr-393	1155	11	of	of	ADP
ftr-393	1155	12	the	the	DET
ftr-393	1155	13	prosecutors	prosecutor	NOUN
ftr-393	1155	14	involved	involve	VERB
ftr-393	1155	15	.	.	PUNCT
ftr-393	1156	1	2006	2006	NUM
ftr-393	1156	2	tnt	tnt	NOUN
ftr-393	1156	3	130	130	NUM
ftr-393	1156	4	-	-	SYM
ftr-393	1156	5	10	10	NUM
ftr-393	1156	6	.	.	PUNCT
ftr-393	1156	7	2007	2007	NUM
ftr-393	1156	8	]	]	X
ftr-393	1156	9	recent	recent	ADJ
ftr-393	1156	10	developments	development	NOUN
ftr-393	1156	11	in	in	ADP
ftr-393	1156	12	federal	federal	ADJ
ftr-393	1156	13	income	income	NOUN
ftr-393	1156	14	taxation	taxation	NOUN
ftr-393	1156	15	497	497	NUM
ftr-393	1156	16	•	•	NOUN
ftr-393	1156	17	judge	judge	PROPN
ftr-393	1156	18	kaplan	kaplan	PROPN
ftr-393	1156	19	’s	’s	PART
ftr-393	1156	20	decision	decision	NOUN
ftr-393	1156	21	has	have	AUX
ftr-393	1156	22	been	be	AUX
ftr-393	1156	23	appealed	appeal	VERB
ftr-393	1156	24	to	to	ADP
ftr-393	1156	25	the	the	DET
ftr-393	1156	26	second	second	ADJ
ftr-393	1156	27	circuit	circuit	NOUN
ftr-393	1156	28	,	,	PUNCT
ftr-393	1156	29	which	which	PRON
ftr-393	1156	30	has	have	AUX
ftr-393	1156	31	stayed	stay	VERB
ftr-393	1156	32	its	its	PRON
ftr-393	1156	33	implementation	implementation	NOUN
ftr-393	1156	34	pending	pende	VERB
ftr-393	1156	35	the	the	DET
ftr-393	1156	36	appeal	appeal	NOUN
ftr-393	1156	37	.	.	PUNCT
ftr-393	1157	1	•	•	NUM
ftr-393	1157	2	the	the	DET
ftr-393	1157	3	thompson	thompson	PROPN
ftr-393	1157	4	memorandum	memorandum	NOUN
ftr-393	1157	5	was	be	AUX
ftr-393	1157	6	replaced	replace	VERB
ftr-393	1157	7	on	on	ADP
ftr-393	1157	8	12/11/06	12/11/06	PROPN
ftr-393	1157	9	by	by	ADP
ftr-393	1157	10	the	the	DET
ftr-393	1157	11	mcnulty	mcnulty	PROPN
ftr-393	1157	12	memorandum	memorandum	NOUN
ftr-393	1157	13	which	which	PRON
ftr-393	1157	14	requires	require	VERB
ftr-393	1157	15	threats	threat	NOUN
ftr-393	1157	16	to	to	PART
ftr-393	1157	17	prosecute	prosecute	VERB
ftr-393	1157	18	entities	entity	NOUN
ftr-393	1157	19	“	"	PUNCT
ftr-393	1157	20	unless	unless	SCONJ
ftr-393	1157	21	”	"	PUNCT
ftr-393	1157	22	they	they	PRON
ftr-393	1157	23	do	do	VERB
ftr-393	1157	24	something	something	PRON
ftr-393	1157	25	[	[	X
ftr-393	1157	26	e.g.	e.g.	ADV
ftr-393	1157	27	,	,	PUNCT
ftr-393	1157	28	waive	waive	ADJ
ftr-393	1157	29	attorney	attorney	NOUN
ftr-393	1157	30	client	client	NOUN
ftr-393	1157	31	privilege	privilege	NOUN
ftr-393	1157	32	]	]	PUNCT
ftr-393	1157	33	or	or	CCONJ
ftr-393	1157	34	“	"	PUNCT
ftr-393	1157	35	if	if	SCONJ
ftr-393	1157	36	”	"	PUNCT
ftr-393	1157	37	they	they	PRON
ftr-393	1157	38	do	do	VERB
ftr-393	1157	39	something	something	PRON
ftr-393	1157	40	[	[	X
ftr-393	1157	41	e.g.	e.g.	ADV
ftr-393	1157	42	,	,	PUNCT
ftr-393	1157	43	advance	advance	VERB
ftr-393	1157	44	legal	legal	ADJ
ftr-393	1157	45	fees	fee	NOUN
ftr-393	1157	46	]	]	PUNCT
ftr-393	1157	47	to	to	PART
ftr-393	1157	48	emanate	emanate	VERB
ftr-393	1157	49	from	from	ADP
ftr-393	1157	50	a	a	DET
ftr-393	1157	51	higher	high	ADJ
ftr-393	1157	52	level	level	NOUN
ftr-393	1157	53	of	of	ADP
ftr-393	1157	54	the	the	DET
ftr-393	1157	55	justice	justice	PROPN
ftr-393	1157	56	department	department	PROPN
ftr-393	1157	57	.	.	PUNCT
ftr-393	1158	1	f.	f.	PROPN
ftr-393	1158	2	judge	judge	PROPN
ftr-393	1158	3	kaplan	kaplan	PROPN
ftr-393	1158	4	indefinitely	indefinitely	ADV
ftr-393	1158	5	postpones	postpone	VERB
ftr-393	1158	6	the	the	DET
ftr-393	1158	7	federal	federal	ADJ
ftr-393	1158	8	criminal	criminal	ADJ
ftr-393	1158	9	trial	trial	NOUN
ftr-393	1158	10	against	against	ADP
ftr-393	1158	11	16	16	NUM
ftr-393	1158	12	former	former	ADJ
ftr-393	1158	13	kpmg	kpmg	PROPN
ftr-393	1158	14	employees	employee	NOUN
ftr-393	1158	15	,	,	PUNCT
ftr-393	1158	16	an	an	DET
ftr-393	1158	17	outside	outside	ADJ
ftr-393	1158	18	investment	investment	NOUN
ftr-393	1158	19	adviser	adviser	NOUN
ftr-393	1158	20	and	and	CCONJ
ftr-393	1158	21	a	a	DET
ftr-393	1158	22	lawyer	lawyer	NOUN
ftr-393	1158	23	.	.	PUNCT
ftr-393	1159	1	united	united	PROPN
ftr-393	1159	2	states	states	PROPN
ftr-393	1159	3	v.	v.	PROPN
ftr-393	1159	4	stein	stein	PROPN
ftr-393	1159	5	,	,	PUNCT
ftr-393	1159	6	461	461	NUM
ftr-393	1159	7	f.	f.	PROPN
ftr-393	1159	8	supp	supp	PROPN
ftr-393	1159	9	.	.	PUNCT
ftr-393	1160	1	2d	2d	PROPN
ftr-393	1160	2	201	201	NUM
ftr-393	1160	3	(	(	PUNCT
ftr-393	1160	4	s.d.n.y	s.d.n.y	PROPN
ftr-393	1160	5	.	.	PUNCT
ftr-393	1160	6	11/13/06	11/13/06	NUM
ftr-393	1160	7	)	)	PUNCT
ftr-393	1160	8	.	.	PUNCT
ftr-393	1161	1	judge	judge	PROPN
ftr-393	1161	2	kaplan	kaplan	PROPN
ftr-393	1161	3	cited	cite	VERB
ftr-393	1161	4	fears	fear	NOUN
ftr-393	1161	5	that	that	SCONJ
ftr-393	1161	6	defendants	defendant	NOUN
ftr-393	1161	7	may	may	AUX
ftr-393	1161	8	be	be	AUX
ftr-393	1161	9	unable	unable	ADJ
ftr-393	1161	10	to	to	PART
ftr-393	1161	11	pay	pay	VERB
ftr-393	1161	12	their	their	PRON
ftr-393	1161	13	lawyers	lawyer	NOUN
ftr-393	1161	14	in	in	ADP
ftr-393	1161	15	postponing	postpone	VERB
ftr-393	1161	16	the	the	DET
ftr-393	1161	17	trial	trial	NOUN
ftr-393	1161	18	,	,	PUNCT
ftr-393	1161	19	which	which	PRON
ftr-393	1161	20	was	be	AUX
ftr-393	1161	21	scheduled	schedule	VERB
ftr-393	1161	22	to	to	PART
ftr-393	1161	23	begin	begin	VERB
ftr-393	1161	24	in	in	ADP
ftr-393	1161	25	january	january	PROPN
ftr-393	1161	26	2007	2007	NUM
ftr-393	1161	27	.	.	PUNCT
ftr-393	1162	1	the	the	DET
ftr-393	1162	2	issues	issue	NOUN
ftr-393	1162	3	are	be	AUX
ftr-393	1162	4	now	now	ADV
ftr-393	1162	5	in	in	ADP
ftr-393	1162	6	the	the	DET
ftr-393	1162	7	second	second	ADJ
ftr-393	1162	8	circuit	circuit	NOUN
ftr-393	1162	9	.	.	PUNCT
ftr-393	1163	1	see	see	VERB
ftr-393	1163	2	lynnley	lynnley	PROPN
ftr-393	1163	3	browning	browning	NOUN
ftr-393	1163	4	’s	’s	PART
ftr-393	1163	5	article	article	NOUN
ftr-393	1163	6	in	in	ADP
ftr-393	1163	7	the	the	DET
ftr-393	1163	8	new	new	PROPN
ftr-393	1163	9	york	york	PROPN
ftr-393	1163	10	times	times	PROPN
ftr-393	1163	11	business	business	NOUN
ftr-393	1163	12	section	section	NOUN
ftr-393	1163	13	(	(	PUNCT
ftr-393	1163	14	11/15/06	11/15/06	NUM
ftr-393	1163	15	)	)	PUNCT
ftr-393	1163	16	.	.	PUNCT
ftr-393	1164	1	(	(	PUNCT
ftr-393	1164	2	1	1	X
ftr-393	1164	3	)	)	PUNCT
ftr-393	1164	4	on	on	ADP
ftr-393	1164	5	12/20/06	12/20/06	NUM
ftr-393	1164	6	,	,	PUNCT
ftr-393	1164	7	judge	judge	PROPN
ftr-393	1164	8	kaplan	kaplan	PROPN
ftr-393	1164	9	stated	state	VERB
ftr-393	1164	10	that	that	SCONJ
ftr-393	1164	11	jury	jury	NOUN
ftr-393	1164	12	selection	selection	NOUN
ftr-393	1164	13	for	for	ADP
ftr-393	1164	14	the	the	DET
ftr-393	1164	15	trial	trial	NOUN
ftr-393	1164	16	would	would	AUX
ftr-393	1164	17	begin	begin	VERB
ftr-393	1164	18	on	on	ADP
ftr-393	1164	19	9/17/07	9/17/07	NUM
ftr-393	1164	20	.	.	PUNCT
ftr-393	1165	1	2006	2006	NUM
ftr-393	1165	2	tnt	tnt	NOUN
ftr-393	1165	3	246	246	NUM
ftr-393	1165	4	-	-	SYM
ftr-393	1165	5	2	2	NUM
ftr-393	1165	6	.	.	NOUN
ftr-393	1165	7	2	2	NUM
ftr-393	1165	8	.	.	X
ftr-393	1165	9	is	be	AUX
ftr-393	1165	10	this	this	PRON
ftr-393	1165	11	really	really	ADV
ftr-393	1165	12	the	the	DET
ftr-393	1165	13	last	last	ADJ
ftr-393	1165	14	chance	chance	NOUN
ftr-393	1165	15	global	global	ADJ
ftr-393	1165	16	settlement	settlement	NOUN
ftr-393	1165	17	initiative	initiative	NOUN
ftr-393	1165	18	?	?	PUNCT
ftr-393	1166	1	announcement	announcement	NOUN
ftr-393	1166	2	2005	2005	NUM
ftr-393	1166	3	-	-	SYM
ftr-393	1166	4	80	80	NUM
ftr-393	1166	5	,	,	PUNCT
ftr-393	1166	6	2005	2005	NUM
ftr-393	1166	7	-	-	SYM
ftr-393	1166	8	2	2	NUM
ftr-393	1166	9	c.b	c.b	PROPN
ftr-393	1166	10	.	.	PROPN
ftr-393	1166	11	967	967	NUM
ftr-393	1166	12	(	(	PUNCT
ftr-393	1166	13	11/14/05	11/14/05	NUM
ftr-393	1166	14	)	)	PUNCT
ftr-393	1166	15	.	.	PUNCT
ftr-393	1167	1	the	the	DET
ftr-393	1167	2	irs	irs	PROPN
ftr-393	1167	3	announced	announce	VERB
ftr-393	1167	4	settlement	settlement	NOUN
ftr-393	1167	5	initiative	initiative	NOUN
ftr-393	1167	6	for	for	ADP
ftr-393	1167	7	21	21	NUM
ftr-393	1167	8	transactions	transaction	NOUN
ftr-393	1167	9	,	,	PUNCT
ftr-393	1167	10	not	not	PART
ftr-393	1167	11	all	all	PRON
ftr-393	1167	12	of	of	ADP
ftr-393	1167	13	them	they	PRON
ftr-393	1167	14	listed	list	VERB
ftr-393	1167	15	as	as	ADP
ftr-393	1167	16	“	"	PUNCT
ftr-393	1167	17	abusive	abusive	ADJ
ftr-393	1167	18	tax	tax	NOUN
ftr-393	1167	19	shelters	shelter	NOUN
ftr-393	1167	20	,	,	PUNCT
ftr-393	1167	21	”	"	PUNCT
ftr-393	1167	22	together	together	ADV
ftr-393	1167	23	with	with	ADP
ftr-393	1167	24	the	the	DET
ftr-393	1167	25	accuracy	accuracy	NOUN
ftr-393	1167	26	-	-	PUNCT
ftr-393	1167	27	related	relate	VERB
ftr-393	1167	28	penalty	penalty	NOUN
ftr-393	1167	29	that	that	PRON
ftr-393	1167	30	will	will	AUX
ftr-393	1167	31	be	be	AUX
ftr-393	1167	32	imposed	impose	VERB
ftr-393	1167	33	[	[	PUNCT
ftr-393	1167	34	varying	vary	VERB
ftr-393	1167	35	from	from	ADP
ftr-393	1167	36	5	5	NUM
ftr-393	1167	37	%	%	NOUN
ftr-393	1167	38	and	and	CCONJ
ftr-393	1167	39	20	20	NUM
ftr-393	1167	40	%	%	NOUN
ftr-393	1167	41	]	]	PUNCT
ftr-393	1167	42	unless	unless	SCONJ
ftr-393	1167	43	the	the	DET
ftr-393	1167	44	transaction	transaction	NOUN
ftr-393	1167	45	was	be	AUX
ftr-393	1167	46	disclosed	disclose	VERB
ftr-393	1167	47	under	under	ADP
ftr-393	1167	48	announcement	announcement	NOUN
ftr-393	1167	49	2002	2002	NUM
ftr-393	1167	50	-	-	SYM
ftr-393	1167	51	2	2	NUM
ftr-393	1167	52	,	,	PUNCT
ftr-393	1167	53	2002	2002	NUM
ftr-393	1167	54	-	-	SYM
ftr-393	1167	55	1	1	NUM
ftr-393	1167	56	c.b	c.b	PROPN
ftr-393	1167	57	.	.	PROPN
ftr-393	1167	58	304	304	NUM
ftr-393	1167	59	,	,	PUNCT
ftr-393	1167	60	or	or	CCONJ
ftr-393	1167	61	the	the	DET
ftr-393	1167	62	taxpayer	taxpayer	NOUN
ftr-393	1167	63	relied	rely	VERB
ftr-393	1167	64	upon	upon	SCONJ
ftr-393	1167	65	a	a	DET
ftr-393	1167	66	more	more	ADV
ftr-393	1167	67	-	-	PUNCT
ftr-393	1167	68	likely	likely	ADJ
ftr-393	1167	69	-	-	PUNCT
ftr-393	1167	70	than	than	ADP
ftr-393	1167	71	-	-	PUNCT
ftr-393	1167	72	not	not	PART
ftr-393	1167	73	opinion	opinion	NOUN
ftr-393	1167	74	from	from	ADP
ftr-393	1167	75	a	a	DET
ftr-393	1167	76	non	non	ADJ
ftr-393	1167	77	-	-	ADJ
ftr-393	1167	78	disqualified	disqualified	ADJ
ftr-393	1167	79	tax	tax	NOUN
ftr-393	1167	80	advisor	advisor	NOUN
ftr-393	1167	81	that	that	PRON
ftr-393	1167	82	considered	consider	VERB
ftr-393	1167	83	all	all	DET
ftr-393	1167	84	the	the	DET
ftr-393	1167	85	relevant	relevant	ADJ
ftr-393	1167	86	facts	fact	NOUN
ftr-393	1167	87	and	and	CCONJ
ftr-393	1167	88	did	do	AUX
ftr-393	1167	89	not	not	PART
ftr-393	1167	90	assume	assume	VERB
ftr-393	1167	91	any	any	DET
ftr-393	1167	92	unreasonable	unreasonable	ADJ
ftr-393	1167	93	facts	fact	NOUN
ftr-393	1167	94	.	.	PUNCT
ftr-393	1168	1	the	the	DET
ftr-393	1168	2	terms	term	NOUN
ftr-393	1168	3	of	of	ADP
ftr-393	1168	4	the	the	DET
ftr-393	1168	5	settlement	settlement	NOUN
ftr-393	1168	6	require	require	VERB
ftr-393	1168	7	that	that	SCONJ
ftr-393	1168	8	improperly	improperly	ADV
ftr-393	1168	9	-	-	PUNCT
ftr-393	1168	10	claimed	claim	VERB
ftr-393	1168	11	tax	tax	NOUN
ftr-393	1168	12	benefits	benefit	NOUN
ftr-393	1168	13	be	be	AUX
ftr-393	1168	14	disallowed	disallow	VERB
ftr-393	1168	15	,	,	PUNCT
ftr-393	1168	16	but	but	CCONJ
ftr-393	1168	17	transaction	transaction	NOUN
ftr-393	1168	18	costs	cost	NOUN
ftr-393	1168	19	will	will	AUX
ftr-393	1168	20	generally	generally	ADV
ftr-393	1168	21	be	be	AUX
ftr-393	1168	22	allowed	allow	VERB
ftr-393	1168	23	as	as	ADP
ftr-393	1168	24	an	an	DET
ftr-393	1168	25	ordinary	ordinary	ADJ
ftr-393	1168	26	loss	loss	NOUN
ftr-393	1168	27	.	.	PUNCT
ftr-393	1169	1	promoters	promoter	NOUN
ftr-393	1169	2	and	and	CCONJ
ftr-393	1169	3	related	related	ADJ
ftr-393	1169	4	persons	person	NOUN
ftr-393	1169	5	are	be	AUX
ftr-393	1169	6	not	not	PART
ftr-393	1169	7	normally	normally	ADV
ftr-393	1169	8	eligible	eligible	ADJ
ftr-393	1169	9	for	for	ADP
ftr-393	1169	10	the	the	DET
ftr-393	1169	11	settlement	settlement	NOUN
ftr-393	1169	12	initiative	initiative	NOUN
ftr-393	1169	13	,	,	PUNCT
ftr-393	1169	14	and	and	CCONJ
ftr-393	1169	15	persons	person	NOUN
ftr-393	1169	16	engaged	engage	VERB
ftr-393	1169	17	in	in	ADP
ftr-393	1169	18	a	a	DET
ftr-393	1169	19	transaction	transaction	NOUN
ftr-393	1169	20	that	that	PRON
ftr-393	1169	21	had	have	AUX
ftr-393	1169	22	been	be	AUX
ftr-393	1169	23	designated	designate	VERB
ftr-393	1169	24	for	for	ADP
ftr-393	1169	25	litigation	litigation	NOUN
ftr-393	1169	26	,	,	PUNCT
ftr-393	1169	27	persons	person	NOUN
ftr-393	1169	28	in	in	ADP
ftr-393	1169	29	litigation	litigation	NOUN
ftr-393	1169	30	,	,	PUNCT
ftr-393	1169	31	persons	person	NOUN
ftr-393	1169	32	against	against	ADP
ftr-393	1169	33	whom	whom	PRON
ftr-393	1169	34	the	the	DET
ftr-393	1169	35	fraud	fraud	NOUN
ftr-393	1169	36	penalty	penalty	NOUN
ftr-393	1169	37	was	be	AUX
ftr-393	1169	38	imposed	impose	VERB
ftr-393	1169	39	or	or	CCONJ
ftr-393	1169	40	considered	consider	VERB
ftr-393	1169	41	and	and	CCONJ
ftr-393	1169	42	persons	person	NOUN
ftr-393	1169	43	under	under	ADP
ftr-393	1169	44	criminal	criminal	ADJ
ftr-393	1169	45	investigation	investigation	NOUN
ftr-393	1169	46	are	be	AUX
ftr-393	1169	47	ineligible	ineligible	ADJ
ftr-393	1169	48	for	for	ADP
ftr-393	1169	49	the	the	DET
ftr-393	1169	50	settlement	settlement	NOUN
ftr-393	1169	51	initiative	initiative	NOUN
ftr-393	1169	52	.	.	PUNCT
ftr-393	1170	1	taxpayers	taxpayer	NOUN
ftr-393	1170	2	must	must	AUX
ftr-393	1170	3	notify	notify	VERB
ftr-393	1170	4	the	the	DET
ftr-393	1170	5	irs	irs	PROPN
ftr-393	1170	6	of	of	ADP
ftr-393	1170	7	their	their	PRON
ftr-393	1170	8	intent	intent	NOUN
ftr-393	1170	9	to	to	PART
ftr-393	1170	10	participate	participate	VERB
ftr-393	1170	11	by	by	ADP
ftr-393	1170	12	1/23/06	1/23/06	NUM
ftr-393	1170	13	by	by	ADP
ftr-393	1170	14	making	make	VERB
ftr-393	1170	15	an	an	DET
ftr-393	1170	16	election	election	NOUN
ftr-393	1170	17	on	on	ADP
ftr-393	1170	18	form	form	NOUN
ftr-393	1170	19	13750	13750	NUM
ftr-393	1170	20	(	(	PUNCT
ftr-393	1170	21	“	"	PUNCT
ftr-393	1170	22	election	election	NOUN
ftr-393	1170	23	to	to	PART
ftr-393	1170	24	participate	participate	VERB
ftr-393	1170	25	in	in	ADP
ftr-393	1170	26	announcement	announcement	NOUN
ftr-393	1170	27	2005	2005	NUM
ftr-393	1170	28	-	-	SYM
ftr-393	1170	29	80	80	NUM
ftr-393	1170	30	settlement	settlement	NOUN
ftr-393	1170	31	initiative	initiative	NOUN
ftr-393	1170	32	”	"	PUNCT
ftr-393	1170	33	)	)	PUNCT
ftr-393	1170	34	,	,	PUNCT
ftr-393	1170	35	and	and	CCONJ
ftr-393	1170	36	sending	send	VERB
ftr-393	1170	37	it	it	PRON
ftr-393	1170	38	,	,	PUNCT
ftr-393	1170	39	together	together	ADV
ftr-393	1170	40	with	with	ADP
ftr-393	1170	41	all	all	DET
ftr-393	1170	42	required	required	ADJ
ftr-393	1170	43	attachments	attachment	NOUN
ftr-393	1170	44	,	,	PUNCT
ftr-393	1170	45	to	to	ADP
ftr-393	1170	46	the	the	DET
ftr-393	1170	47	service	service	NOUN
ftr-393	1170	48	.	.	PUNCT
ftr-393	1171	1	498	498	NUM
ftr-393	1171	2	florida	florida	PROPN
ftr-393	1171	3	tax	tax	NOUN
ftr-393	1171	4	review	review	NOUN
ftr-393	1171	5	[	[	X
ftr-393	1171	6	vol	vol	NOUN
ftr-393	1171	7	.	.	PUNCT
ftr-393	1171	8	8	8	NUM
ftr-393	1171	9	:	:	PUNCT
ftr-393	1171	10	si	si	X
ftr-393	1171	11	a.	a.	NOUN
ftr-393	1171	12	frequently	frequently	ADV
ftr-393	1171	13	asked	ask	VERB
ftr-393	1171	14	questions	question	NOUN
ftr-393	1171	15	(	(	PUNCT
ftr-393	1171	16	“	"	PUNCT
ftr-393	1171	17	faqs	faqs	PROPN
ftr-393	1171	18	”	"	PUNCT
ftr-393	1171	19	)	)	PUNCT
ftr-393	1171	20	on	on	ADP
ftr-393	1171	21	the	the	DET
ftr-393	1171	22	announcement	announcement	NOUN
ftr-393	1171	23	2005	2005	NUM
ftr-393	1171	24	-	-	SYM
ftr-393	1171	25	80	80	NUM
ftr-393	1171	26	settlement	settlement	NOUN
ftr-393	1171	27	initiative	initiative	NOUN
ftr-393	1171	28	(	(	PUNCT
ftr-393	1171	29	rev	rev	PROPN
ftr-393	1171	30	.	.	PUNCT
ftr-393	1172	1	12/12/05	12/12/05	NUM
ftr-393	1172	2	)	)	PUNCT
ftr-393	1172	3	,	,	PUNCT
ftr-393	1172	4	2005	2005	NUM
ftr-393	1172	5	tnt	tnt	NOUN
ftr-393	1172	6	239	239	NUM
ftr-393	1172	7	-	-	SYM
ftr-393	1172	8	8	8	NUM
ftr-393	1172	9	and	and	CCONJ
ftr-393	1172	10	the	the	DET
ftr-393	1172	11	irs	irs	PROPN
ftr-393	1172	12	web	web	NOUN
ftr-393	1172	13	site	site	NOUN
ftr-393	1172	14	.	.	PUNCT
ftr-393	1173	1	son	son	NOUN
ftr-393	1173	2	of	of	ADP
ftr-393	1173	3	boss	boss	NOUN
ftr-393	1173	4	transactions	transaction	NOUN
ftr-393	1173	5	are	be	AUX
ftr-393	1173	6	ineligible	ineligible	ADJ
ftr-393	1173	7	for	for	ADP
ftr-393	1173	8	the	the	DET
ftr-393	1173	9	settlement	settlement	NOUN
ftr-393	1173	10	initiative	initiative	NOUN
ftr-393	1173	11	.	.	PUNCT
ftr-393	1174	1	b.	b.	PROPN
ftr-393	1175	1	strong	strong	ADJ
ftr-393	1175	2	encouragement	encouragement	NOUN
ftr-393	1175	3	for	for	SCONJ
ftr-393	1175	4	taxpayers	taxpayer	NOUN
ftr-393	1175	5	to	to	PART
ftr-393	1175	6	use	use	VERB
ftr-393	1175	7	the	the	DET
ftr-393	1175	8	announcement	announcement	NOUN
ftr-393	1175	9	2005	2005	NUM
ftr-393	1175	10	-	-	SYM
ftr-393	1175	11	80	80	NUM
ftr-393	1175	12	global	global	ADJ
ftr-393	1175	13	settlement	settlement	NOUN
ftr-393	1175	14	initiative	initiative	NOUN
ftr-393	1175	15	.	.	PUNCT
ftr-393	1176	1	section	section	NOUN
ftr-393	1176	2	303	303	NUM
ftr-393	1176	3	of	of	ADP
ftr-393	1176	4	the	the	DET
ftr-393	1176	5	go	go	NOUN
ftr-393	1176	6	zone	zone	PROPN
ftr-393	1176	7	act	act	NOUN
ftr-393	1176	8	of	of	ADP
ftr-393	1176	9	2005	2005	NUM
ftr-393	1176	10	amends	amend	NOUN
ftr-393	1176	11	§	§	PROPN
ftr-393	1176	12	903	903	NUM
ftr-393	1176	13	of	of	ADP
ftr-393	1176	14	the	the	DET
ftr-393	1176	15	jobs	job	NOUN
ftr-393	1176	16	act	act	NOUN
ftr-393	1176	17	of	of	ADP
ftr-393	1176	18	2004	2004	NUM
ftr-393	1176	19	to	to	PART
ftr-393	1176	20	provide	provide	VERB
ftr-393	1176	21	that	that	SCONJ
ftr-393	1176	22	the	the	DET
ftr-393	1176	23	code	code	NOUN
ftr-393	1176	24	§	§	PROPN
ftr-393	1176	25	6404(g	6404(g	NOUN
ftr-393	1176	26	)	)	PUNCT
ftr-393	1176	27	post-18	post-18	NOUN
ftr-393	1176	28	-	-	PUNCT
ftr-393	1176	29	month	month	NOUN
ftr-393	1176	30	interest	interest	NOUN
ftr-393	1176	31	suspension	suspension	NOUN
ftr-393	1176	32	will	will	AUX
ftr-393	1176	33	not	not	PART
ftr-393	1176	34	apply	apply	VERB
ftr-393	1176	35	at	at	ADV
ftr-393	1176	36	all	all	ADV
ftr-393	1176	37	to	to	PART
ftr-393	1176	38	reportable	reportable	VERB
ftr-393	1176	39	and	and	CCONJ
ftr-393	1176	40	listed	list	VERB
ftr-393	1176	41	transactions	transaction	NOUN
ftr-393	1176	42	that	that	PRON
ftr-393	1176	43	are	be	AUX
ftr-393	1176	44	still	still	ADV
ftr-393	1176	45	open	open	ADJ
ftr-393	1176	46	on	on	ADP
ftr-393	1176	47	12/14/05	12/14/05	PROPN
ftr-393	1176	48	unless	unless	SCONJ
ftr-393	1176	49	the	the	DET
ftr-393	1176	50	taxpayer	taxpayer	NOUN
ftr-393	1176	51	is	be	AUX
ftr-393	1176	52	participating	participate	VERB
ftr-393	1176	53	in	in	ADP
ftr-393	1176	54	a	a	DET
ftr-393	1176	55	settlement	settlement	NOUN
ftr-393	1176	56	initiative	initiative	NOUN
ftr-393	1176	57	described	describe	VERB
ftr-393	1176	58	in	in	ADP
ftr-393	1176	59	announcement	announcement	NOUN
ftr-393	1176	60	2005	2005	NUM
ftr-393	1176	61	-	-	SYM
ftr-393	1176	62	80	80	NUM
ftr-393	1176	63	or	or	CCONJ
ftr-393	1176	64	the	the	DET
ftr-393	1176	65	irs	irs	PROPN
ftr-393	1176	66	has	have	AUX
ftr-393	1176	67	determined	determine	VERB
ftr-393	1176	68	that	that	SCONJ
ftr-393	1176	69	the	the	DET
ftr-393	1176	70	taxpayer	taxpayer	NOUN
ftr-393	1176	71	“	"	PUNCT
ftr-393	1176	72	has	have	AUX
ftr-393	1176	73	acted	act	VERB
ftr-393	1176	74	reasonably	reasonably	ADV
ftr-393	1176	75	and	and	CCONJ
ftr-393	1176	76	in	in	ADP
ftr-393	1176	77	good	good	ADJ
ftr-393	1176	78	faith	faith	NOUN
ftr-393	1176	79	.	.	PUNCT
ftr-393	1176	80	”	"	PUNCT
ftr-393	1177	1	section	section	NOUN
ftr-393	1177	2	903	903	NUM
ftr-393	1177	3	of	of	ADP
ftr-393	1177	4	the	the	DET
ftr-393	1177	5	jobs	job	NOUN
ftr-393	1177	6	act	act	NOUN
ftr-393	1177	7	of	of	ADP
ftr-393	1177	8	2004	2004	NUM
ftr-393	1177	9	provided	provide	VERB
ftr-393	1177	10	that	that	SCONJ
ftr-393	1177	11	the	the	DET
ftr-393	1177	12	interest	interest	NOUN
ftr-393	1177	13	suspension	suspension	NOUN
ftr-393	1177	14	for	for	ADP
ftr-393	1177	15	reportable	reportable	ADJ
ftr-393	1177	16	and	and	CCONJ
ftr-393	1177	17	listed	list	VERB
ftr-393	1177	18	transactions	transaction	NOUN
ftr-393	1177	19	would	would	AUX
ftr-393	1177	20	not	not	PART
ftr-393	1177	21	apply	apply	VERB
ftr-393	1177	22	after	after	ADP
ftr-393	1177	23	10/3/04	10/3/04	NUM
ftr-393	1177	24	.	.	NOUN
ftr-393	1177	25	3	3	NUM
ftr-393	1177	26	.	.	NUM
ftr-393	1177	27	proposed	propose	VERB
ftr-393	1177	28	circular	circular	ADJ
ftr-393	1177	29	230	230	NUM
ftr-393	1177	30	changes	change	NOUN
ftr-393	1177	31	that	that	PRON
ftr-393	1177	32	do	do	AUX
ftr-393	1177	33	not	not	PART
ftr-393	1177	34	relate	relate	VERB
ftr-393	1177	35	to	to	ADP
ftr-393	1177	36	tax	tax	NOUN
ftr-393	1177	37	shelters	shelter	NOUN
ftr-393	1177	38	are	be	AUX
ftr-393	1177	39	nevertheless	nevertheless	ADV
ftr-393	1177	40	controversial	controversial	ADJ
ftr-393	1177	41	,	,	PUNCT
ftr-393	1177	42	what	what	PRON
ftr-393	1177	43	with	with	ADP
ftr-393	1177	44	new	new	ADJ
ftr-393	1177	45	restrictions	restriction	NOUN
ftr-393	1177	46	on	on	ADP
ftr-393	1177	47	the	the	DET
ftr-393	1177	48	use	use	NOUN
ftr-393	1177	49	of	of	ADP
ftr-393	1177	50	contingent	contingent	NOUN
ftr-393	1177	51	fees	fee	NOUN
ftr-393	1177	52	,	,	PUNCT
ftr-393	1177	53	monetary	monetary	ADJ
ftr-393	1177	54	penalties	penalty	NOUN
ftr-393	1177	55	for	for	ADP
ftr-393	1177	56	practitioners	practitioner	NOUN
ftr-393	1177	57	and	and	CCONJ
ftr-393	1177	58	their	their	PRON
ftr-393	1177	59	firms	firm	NOUN
ftr-393	1177	60	,	,	PUNCT
ftr-393	1177	61	and	and	CCONJ
ftr-393	1177	62	public	public	ADJ
ftr-393	1177	63	hearings	hearing	NOUN
ftr-393	1177	64	before	before	ADP
ftr-393	1177	65	aljs	aljs	NOUN
ftr-393	1177	66	.	.	PUNCT
ftr-393	1178	1	reg-122380	reg-122380	PROPN
ftr-393	1178	2	-	-	PUNCT
ftr-393	1178	3	02	02	NUM
ftr-393	1178	4	,	,	PUNCT
ftr-393	1178	5	regulations	regulation	NOUN
ftr-393	1178	6	governing	govern	VERB
ftr-393	1178	7	practice	practice	NOUN
ftr-393	1178	8	before	before	ADP
ftr-393	1178	9	the	the	DET
ftr-393	1178	10	internal	internal	ADJ
ftr-393	1178	11	revenue	revenue	NOUN
ftr-393	1178	12	service	service	NOUN
ftr-393	1178	13	,	,	PUNCT
ftr-393	1178	14	71	71	NUM
ftr-393	1178	15	f.r	f.r	NOUN
ftr-393	1178	16	.	.	PROPN
ftr-393	1178	17	6421	6421	NUM
ftr-393	1178	18	(	(	PUNCT
ftr-393	1178	19	2/3/06	2/3/06	NUM
ftr-393	1178	20	)	)	PUNCT
ftr-393	1178	21	.	.	PUNCT
ftr-393	1179	1	proposed	propose	VERB
ftr-393	1179	2	regulations	regulation	NOUN
ftr-393	1179	3	have	have	AUX
ftr-393	1179	4	been	be	AUX
ftr-393	1179	5	issued	issue	VERB
ftr-393	1179	6	after	after	ADP
ftr-393	1179	7	considering	consider	VERB
ftr-393	1179	8	comments	comment	NOUN
ftr-393	1179	9	received	receive	VERB
ftr-393	1179	10	in	in	ADP
ftr-393	1179	11	response	response	NOUN
ftr-393	1179	12	to	to	ADP
ftr-393	1179	13	questions	question	NOUN
ftr-393	1179	14	posed	pose	VERB
ftr-393	1179	15	in	in	ADP
ftr-393	1179	16	an	an	DET
ftr-393	1179	17	advance	advance	NOUN
ftr-393	1179	18	notice	notice	NOUN
ftr-393	1179	19	of	of	ADP
ftr-393	1179	20	proposed	propose	VERB
ftr-393	1179	21	rulemaking	rulemaking	NOUN
ftr-393	1179	22	(	(	PUNCT
ftr-393	1179	23	anprm	anprm	NOUN
ftr-393	1179	24	)	)	PUNCT
ftr-393	1179	25	at	at	ADP
ftr-393	1179	26	67	67	NUM
ftr-393	1179	27	f.r	f.r	NOUN
ftr-393	1179	28	.	.	PROPN
ftr-393	1179	29	77724	77724	NUM
ftr-393	1179	30	(	(	PUNCT
ftr-393	1179	31	12/19/02	12/19/02	NUM
ftr-393	1179	32	)	)	PUNCT
ftr-393	1179	33	,	,	PUNCT
ftr-393	1179	34	as	as	ADV
ftr-393	1179	35	well	well	ADV
ftr-393	1179	36	as	as	ADP
ftr-393	1179	37	amendments	amendment	NOUN
ftr-393	1179	38	made	make	VERB
ftr-393	1179	39	to	to	ADP
ftr-393	1179	40	31	31	NUM
ftr-393	1179	41	u.s.c	u.s.c	ADJ
ftr-393	1179	42	.	.	PUNCT
ftr-393	1180	1	§	§	PROPN
ftr-393	1180	2	330	330	NUM
ftr-393	1180	3	by	by	ADP
ftr-393	1180	4	the	the	DET
ftr-393	1180	5	american	american	PROPN
ftr-393	1180	6	jobs	jobs	PROPN
ftr-393	1180	7	creation	creation	PROPN
ftr-393	1180	8	act	act	NOUN
ftr-393	1180	9	of	of	ADP
ftr-393	1180	10	2004	2004	NUM
ftr-393	1180	11	.	.	PUNCT
ftr-393	1181	1	changes	change	NOUN
ftr-393	1181	2	include	include	VERB
ftr-393	1181	3	:	:	PUNCT
ftr-393	1181	4	(	(	PUNCT
ftr-393	1181	5	1	1	X
ftr-393	1181	6	)	)	PUNCT
ftr-393	1181	7	changing	change	VERB
ftr-393	1181	8	references	reference	NOUN
ftr-393	1181	9	to	to	ADP
ftr-393	1181	10	the	the	DET
ftr-393	1181	11	office	office	NOUN
ftr-393	1181	12	of	of	ADP
ftr-393	1181	13	the	the	DET
ftr-393	1181	14	director	director	NOUN
ftr-393	1181	15	of	of	ADP
ftr-393	1181	16	practice	practice	NOUN
ftr-393	1181	17	to	to	ADP
ftr-393	1181	18	the	the	DET
ftr-393	1181	19	office	office	NOUN
ftr-393	1181	20	of	of	ADP
ftr-393	1181	21	professional	professional	ADJ
ftr-393	1181	22	responsibility	responsibility	NOUN
ftr-393	1181	23	;	;	PUNCT
ftr-393	1181	24	(	(	PUNCT
ftr-393	1181	25	2	2	X
ftr-393	1181	26	)	)	PUNCT
ftr-393	1181	27	adding	add	VERB
ftr-393	1181	28	to	to	ADP
ftr-393	1181	29	the	the	DET
ftr-393	1181	30	definition	definition	NOUN
ftr-393	1181	31	of	of	ADP
ftr-393	1181	32	“	"	PUNCT
ftr-393	1181	33	practice	practice	NOUN
ftr-393	1181	34	before	before	ADP
ftr-393	1181	35	the	the	DET
ftr-393	1181	36	[	[	X
ftr-393	1181	37	irs	irs	X
ftr-393	1181	38	]	]	PUNCT
ftr-393	1181	39	”	"	PUNCT
ftr-393	1181	40	in	in	ADP
ftr-393	1181	41	§	§	PROPN
ftr-393	1181	42	10.2(d	10.2(d	NUM
ftr-393	1181	43	)	)	PUNCT
ftr-393	1181	44	“	"	PUNCT
ftr-393	1181	45	rendering	render	VERB
ftr-393	1181	46	written	write	VERB
ftr-393	1181	47	advice	advice	NOUN
ftr-393	1181	48	with	with	ADP
ftr-393	1181	49	respect	respect	NOUN
ftr-393	1181	50	to	to	ADP
ftr-393	1181	51	any	any	DET
ftr-393	1181	52	entity	entity	NOUN
ftr-393	1181	53	,	,	PUNCT
ftr-393	1181	54	transaction	transaction	NOUN
ftr-393	1181	55	plan	plan	NOUN
ftr-393	1181	56	or	or	CCONJ
ftr-393	1181	57	arrangement	arrangement	NOUN
ftr-393	1181	58	,	,	PUNCT
ftr-393	1181	59	or	or	CCONJ
ftr-393	1181	60	other	other	ADJ
ftr-393	1181	61	plan	plan	NOUN
ftr-393	1181	62	or	or	CCONJ
ftr-393	1181	63	arrangement	arrangement	NOUN
ftr-393	1181	64	having	have	VERB
ftr-393	1181	65	a	a	DET
ftr-393	1181	66	potential	potential	NOUN
ftr-393	1181	67	for	for	ADP
ftr-393	1181	68	tax	tax	NOUN
ftr-393	1181	69	avoidance	avoidance	NOUN
ftr-393	1181	70	or	or	CCONJ
ftr-393	1181	71	evasion	evasion	NOUN
ftr-393	1181	72	”	"	PUNCT
ftr-393	1181	73	;	;	PUNCT
ftr-393	1181	74	(	(	PUNCT
ftr-393	1181	75	3	3	X
ftr-393	1181	76	)	)	PUNCT
ftr-393	1181	77	revoking	revoke	VERB
ftr-393	1181	78	the	the	DET
ftr-393	1181	79	authorization	authorization	NOUN
ftr-393	1181	80	of	of	ADP
ftr-393	1181	81	an	an	DET
ftr-393	1181	82	unenrolled	unenrolled	ADJ
ftr-393	1181	83	return	return	NOUN
ftr-393	1181	84	preparer	preparer	NOUN
ftr-393	1181	85	to	to	PART
ftr-393	1181	86	represent	represent	VERB
ftr-393	1181	87	a	a	DET
ftr-393	1181	88	taxpayer	taxpayer	NOUN
ftr-393	1181	89	during	during	ADP
ftr-393	1181	90	an	an	DET
ftr-393	1181	91	examination	examination	NOUN
ftr-393	1181	92	of	of	ADP
ftr-393	1181	93	a	a	DET
ftr-393	1181	94	return	return	NOUN
ftr-393	1181	95	that	that	PRON
ftr-393	1181	96	he	he	PRON
ftr-393	1181	97	or	or	CCONJ
ftr-393	1181	98	she	she	PRON
ftr-393	1181	99	prepared	prepare	VERB
ftr-393	1181	100	;	;	PUNCT
ftr-393	1181	101	(	(	PUNCT
ftr-393	1181	102	4	4	X
ftr-393	1181	103	)	)	PUNCT
ftr-393	1181	104	eliminating	eliminate	VERB
ftr-393	1181	105	the	the	DET
ftr-393	1181	106	ability	ability	NOUN
ftr-393	1181	107	of	of	ADP
ftr-393	1181	108	a	a	DET
ftr-393	1181	109	practitioner	practitioner	NOUN
ftr-393	1181	110	to	to	PART
ftr-393	1181	111	charge	charge	VERB
ftr-393	1181	112	a	a	DET
ftr-393	1181	113	contingent	contingent	ADJ
ftr-393	1181	114	fee	fee	NOUN
ftr-393	1181	115	for	for	ADP
ftr-393	1181	116	services	service	NOUN
ftr-393	1181	117	rendered	render	VERB
ftr-393	1181	118	in	in	ADP
ftr-393	1181	119	connection	connection	NOUN
ftr-393	1181	120	with	with	ADP
ftr-393	1181	121	the	the	DET
ftr-393	1181	122	preparation	preparation	NOUN
ftr-393	1181	123	or	or	CCONJ
ftr-393	1181	124	filing	filing	NOUN
ftr-393	1181	125	of	of	ADP
ftr-393	1181	126	an	an	DET
ftr-393	1181	127	amended	amend	VERB
ftr-393	1181	128	tax	tax	NOUN
ftr-393	1181	129	return	return	NOUN
ftr-393	1181	130	or	or	CCONJ
ftr-393	1181	131	claim	claim	NOUN
ftr-393	1181	132	for	for	ADP
ftr-393	1181	133	refund	refund	NOUN
ftr-393	1181	134	or	or	CCONJ
ftr-393	1181	135	credit	credit	NOUN
ftr-393	1181	136	,	,	PUNCT
ftr-393	1181	137	although	although	SCONJ
ftr-393	1181	138	contingent	contingent	ADJ
ftr-393	1181	139	fees	fee	NOUN
ftr-393	1181	140	are	be	AUX
ftr-393	1181	141	permissible	permissible	ADJ
ftr-393	1181	142	for	for	ADP
ftr-393	1181	143	services	service	NOUN
ftr-393	1181	144	rendered	render	VERB
ftr-393	1181	145	in	in	ADP
ftr-393	1181	146	connection	connection	NOUN
ftr-393	1181	147	with	with	ADP
ftr-393	1181	148	the	the	DET
ftr-393	1181	149	irs	irs	PROPN
ftr-393	1181	150	’s	’s	PART
ftr-393	1181	151	examination	examination	NOUN
ftr-393	1181	152	of	of	ADP
ftr-393	1181	153	,	,	PUNCT
ftr-393	1181	154	or	or	CCONJ
ftr-393	1181	155	challenge	challenge	VERB
ftr-393	1181	156	to	to	ADP
ftr-393	1181	157	,	,	PUNCT
ftr-393	1181	158	an	an	DET
ftr-393	1181	159	amended	amend	VERB
ftr-393	1181	160	return	return	NOUN
ftr-393	1181	161	or	or	CCONJ
ftr-393	1181	162	claim	claim	NOUN
ftr-393	1181	163	for	for	ADP
ftr-393	1181	164	refund	refund	NOUN
ftr-393	1181	165	or	or	CCONJ
ftr-393	1181	166	credit	credit	NOUN
ftr-393	1181	167	filed	file	VERB
ftr-393	1181	168	prior	prior	ADV
ftr-393	1181	169	to	to	ADP
ftr-393	1181	170	the	the	DET
ftr-393	1181	171	taxpayer	taxpayer	NOUN
ftr-393	1181	172	receiving	receive	VERB
ftr-393	1181	173	notice	notice	NOUN
ftr-393	1181	174	of	of	ADP
ftr-393	1181	175	the	the	DET
ftr-393	1181	176	examination	examination	NOUN
ftr-393	1181	177	of	of	ADP
ftr-393	1181	178	,	,	PUNCT
ftr-393	1181	179	or	or	CCONJ
ftr-393	1181	180	challenge	challenge	VERB
ftr-393	1181	181	to	to	ADP
ftr-393	1181	182	the	the	DET
ftr-393	1181	183	original	original	ADJ
ftr-393	1181	184	tax	tax	NOUN
ftr-393	1181	185	return	return	NOUN
ftr-393	1181	186	,	,	PUNCT
ftr-393	1181	187	§	§	PROPN
ftr-393	1181	188	10.27	10.27	NUM
ftr-393	1181	189	;	;	PUNCT
ftr-393	1181	190	(	(	PUNCT
ftr-393	1181	191	5	5	X
ftr-393	1181	192	)	)	PUNCT
ftr-393	1181	193	adding	add	VERB
ftr-393	1181	194	to	to	ADP
ftr-393	1181	195	the	the	DET
ftr-393	1181	196	standards	standard	NOUN
ftr-393	1181	197	applicable	applicable	ADJ
ftr-393	1181	198	with	with	ADP
ftr-393	1181	199	respect	respect	NOUN
ftr-393	1181	200	to	to	ADP
ftr-393	1181	201	tax	tax	NOUN
ftr-393	1181	202	return	return	NOUN
ftr-393	1181	203	positions	position	NOUN
ftr-393	1181	204	in	in	ADP
ftr-393	1181	205	§	§	PROPN
ftr-393	1181	206	10.34	10.34	NUM
ftr-393	1181	207	,	,	PUNCT
ftr-393	1181	208	the	the	DET
ftr-393	1181	209	requirement	requirement	NOUN
ftr-393	1181	210	that	that	SCONJ
ftr-393	1181	211	a	a	DET
ftr-393	1181	212	practitioner	practitioner	NOUN
ftr-393	1181	213	may	may	AUX
ftr-393	1181	214	not	not	PART
ftr-393	1181	215	advise	advise	VERB
ftr-393	1181	216	a	a	DET
ftr-393	1181	217	client	client	NOUN
ftr-393	1181	218	to	to	PART
ftr-393	1181	219	submit	submit	VERB
ftr-393	1181	220	“	"	PUNCT
ftr-393	1181	221	a	a	DET
ftr-393	1181	222	document	document	NOUN
ftr-393	1181	223	,	,	PUNCT
ftr-393	1181	224	affidavit	affidavit	NOUN
ftr-393	1181	225	or	or	CCONJ
ftr-393	1181	226	other	other	ADJ
ftr-393	1181	227	paper	paper	NOUN
ftr-393	1181	228	…	…	PUNCT
ftr-393	1181	229	to	to	ADP
ftr-393	1181	230	the	the	DET
ftr-393	1181	231	[	[	X
ftr-393	1181	232	irs	irs	PROPN
ftr-393	1181	233	]	]	PUNCT
ftr-393	1181	234	”	"	PUNCT
ftr-393	1181	235	if	if	SCONJ
ftr-393	1181	236	(	(	PUNCT
ftr-393	1181	237	a	a	X
ftr-393	1181	238	)	)	PUNCT
ftr-393	1181	239	its	its	PRON
ftr-393	1181	240	purpose	purpose	NOUN
ftr-393	1181	241	is	be	AUX
ftr-393	1181	242	to	to	PART
ftr-393	1181	243	delay	delay	VERB
ftr-393	1181	244	or	or	CCONJ
ftr-393	1181	245	impede	impede	VERB
ftr-393	1181	246	the	the	DET
ftr-393	1181	247	administration	administration	NOUN
ftr-393	1181	248	of	of	ADP
ftr-393	1181	249	the	the	DET
ftr-393	1181	250	federal	federal	ADJ
ftr-393	1181	251	tax	tax	NOUN
ftr-393	1181	252	laws	law	NOUN
ftr-393	1181	253	,	,	PUNCT
ftr-393	1181	254	(	(	PUNCT
ftr-393	1181	255	b	b	X
ftr-393	1181	256	)	)	PUNCT
ftr-393	1181	257	it	it	PRON
ftr-393	1181	258	is	be	AUX
ftr-393	1181	259	frivolous	frivolous	ADJ
ftr-393	1181	260	or	or	CCONJ
ftr-393	1181	261	groundless	groundless	ADJ
ftr-393	1181	262	,	,	PUNCT
ftr-393	1181	263	or	or	CCONJ
ftr-393	1181	264	(	(	PUNCT
ftr-393	1181	265	c	c	X
ftr-393	1181	266	)	)	PUNCT
ftr-393	1181	267	it	it	PRON
ftr-393	1181	268	contains	contain	VERB
ftr-393	1181	269	or	or	CCONJ
ftr-393	1181	270	omits	omit	VERB
ftr-393	1181	271	2007	2007	NUM
ftr-393	1181	272	]	]	PUNCT
ftr-393	1181	273	recent	recent	ADJ
ftr-393	1181	274	developments	development	NOUN
ftr-393	1181	275	in	in	ADP
ftr-393	1181	276	federal	federal	ADJ
ftr-393	1181	277	income	income	NOUN
ftr-393	1181	278	taxation	taxation	NOUN
ftr-393	1181	279	499	499	NUM
ftr-393	1181	280	information	information	NOUN
ftr-393	1181	281	in	in	ADP
ftr-393	1181	282	a	a	DET
ftr-393	1181	283	manner	manner	NOUN
ftr-393	1181	284	that	that	PRON
ftr-393	1181	285	demonstrates	demonstrate	VERB
ftr-393	1181	286	an	an	DET
ftr-393	1181	287	intentional	intentional	ADJ
ftr-393	1181	288	disregard	disregard	NOUN
ftr-393	1181	289	of	of	ADP
ftr-393	1181	290	a	a	DET
ftr-393	1181	291	rule	rule	NOUN
ftr-393	1181	292	or	or	CCONJ
ftr-393	1181	293	regulation	regulation	NOUN
ftr-393	1181	294	;	;	PUNCT
ftr-393	1181	295	(	(	PUNCT
ftr-393	1181	296	6	6	X
ftr-393	1181	297	)	)	PUNCT
ftr-393	1181	298	adding	add	VERB
ftr-393	1181	299	to	to	ADP
ftr-393	1181	300	the	the	DET
ftr-393	1181	301	sanctions	sanction	NOUN
ftr-393	1181	302	in	in	ADP
ftr-393	1181	303	§	§	PROPN
ftr-393	1181	304	10.50	10.50	NUM
ftr-393	1181	305	the	the	DET
ftr-393	1181	306	authority	authority	NOUN
ftr-393	1181	307	to	to	PART
ftr-393	1181	308	impose	impose	VERB
ftr-393	1181	309	a	a	DET
ftr-393	1181	310	monetary	monetary	ADJ
ftr-393	1181	311	penalty	penalty	NOUN
ftr-393	1181	312	on	on	ADP
ftr-393	1181	313	the	the	DET
ftr-393	1181	314	practitioner	practitioner	NOUN
ftr-393	1181	315	who	who	PRON
ftr-393	1181	316	engages	engage	VERB
ftr-393	1181	317	in	in	ADP
ftr-393	1181	318	conduct	conduct	NOUN
ftr-393	1181	319	subject	subject	NOUN
ftr-393	1181	320	to	to	ADP
ftr-393	1181	321	sanction	sanction	NOUN
ftr-393	1181	322	,	,	PUNCT
ftr-393	1181	323	as	as	ADV
ftr-393	1181	324	well	well	ADV
ftr-393	1181	325	as	as	ADP
ftr-393	1181	326	the	the	DET
ftr-393	1181	327	authority	authority	NOUN
ftr-393	1181	328	to	to	PART
ftr-393	1181	329	impose	impose	VERB
ftr-393	1181	330	a	a	DET
ftr-393	1181	331	monetary	monetary	ADJ
ftr-393	1181	332	penalty	penalty	NOUN
ftr-393	1181	333	on	on	ADP
ftr-393	1181	334	the	the	DET
ftr-393	1181	335	“	"	PUNCT
ftr-393	1181	336	employer	employer	NOUN
ftr-393	1181	337	,	,	PUNCT
ftr-393	1181	338	firm	firm	ADJ
ftr-393	1181	339	or	or	CCONJ
ftr-393	1181	340	entity	entity	NOUN
ftr-393	1181	341	”	"	PUNCT
ftr-393	1181	342	of	of	ADP
ftr-393	1181	343	a	a	DET
ftr-393	1181	344	practitioner	practitioner	NOUN
ftr-393	1181	345	acting	act	VERB
ftr-393	1181	346	on	on	ADP
ftr-393	1181	347	its	its	PRON
ftr-393	1181	348	behalf	behalf	NOUN
ftr-393	1181	349	provided	provide	VERB
ftr-393	1181	350	that	that	SCONJ
ftr-393	1181	351	the	the	DET
ftr-393	1181	352	employer	employer	NOUN
ftr-393	1181	353	,	,	PUNCT
ftr-393	1181	354	firm	firm	ADJ
ftr-393	1181	355	or	or	CCONJ
ftr-393	1181	356	entity	entity	NOUN
ftr-393	1181	357	knew	know	VERB
ftr-393	1181	358	or	or	CCONJ
ftr-393	1181	359	reasonably	reasonably	ADV
ftr-393	1181	360	should	should	AUX
ftr-393	1181	361	have	have	AUX
ftr-393	1181	362	known	know	VERB
ftr-393	1181	363	of	of	ADP
ftr-393	1181	364	such	such	ADJ
ftr-393	1181	365	conduct	conduct	NOUN
ftr-393	1181	366	;	;	PUNCT
ftr-393	1181	367	and	and	CCONJ
ftr-393	1181	368	(	(	PUNCT
ftr-393	1181	369	7	7	X
ftr-393	1181	370	)	)	PUNCT
ftr-393	1181	371	modifying	modify	VERB
ftr-393	1181	372	the	the	DET
ftr-393	1181	373	definition	definition	NOUN
ftr-393	1181	374	of	of	ADP
ftr-393	1181	375	disreputable	disreputable	ADJ
ftr-393	1181	376	conduct	conduct	NOUN
ftr-393	1181	377	in	in	ADP
ftr-393	1181	378	§	§	PROPN
ftr-393	1181	379	10.51	10.51	NUM
ftr-393	1181	380	to	to	PART
ftr-393	1181	381	include	include	VERB
ftr-393	1181	382	willful	willful	ADJ
ftr-393	1181	383	failure	failure	NOUN
ftr-393	1181	384	to	to	PART
ftr-393	1181	385	sign	sign	VERB
ftr-393	1181	386	a	a	DET
ftr-393	1181	387	tax	tax	NOUN
ftr-393	1181	388	return	return	NOUN
ftr-393	1181	389	the	the	DET
ftr-393	1181	390	practitioner	practitioner	NOUN
ftr-393	1181	391	prepared	prepare	VERB
ftr-393	1181	392	or	or	CCONJ
ftr-393	1181	393	unauthorized	unauthorized	ADJ
ftr-393	1181	394	disclosure	disclosure	NOUN
ftr-393	1181	395	of	of	ADP
ftr-393	1181	396	returns	return	NOUN
ftr-393	1181	397	or	or	CCONJ
ftr-393	1181	398	return	return	VERB
ftr-393	1181	399	information	information	NOUN
ftr-393	1181	400	.	.	PUNCT
ftr-393	1182	1	•	•	NUM
ftr-393	1182	2	the	the	DET
ftr-393	1182	3	most	most	ADV
ftr-393	1182	4	controversial	controversial	ADJ
ftr-393	1182	5	proposed	propose	VERB
ftr-393	1182	6	change	change	NOUN
ftr-393	1182	7	is	be	AUX
ftr-393	1182	8	a	a	DET
ftr-393	1182	9	provision	provision	NOUN
ftr-393	1182	10	in	in	ADP
ftr-393	1182	11	§	§	PROPN
ftr-393	1182	12	10.72(d	10.72(d	PROPN
ftr-393	1182	13	)	)	PUNCT
ftr-393	1182	14	that	that	SCONJ
ftr-393	1182	15	all	all	DET
ftr-393	1182	16	hearings	hearing	NOUN
ftr-393	1182	17	,	,	PUNCT
ftr-393	1182	18	reports	report	NOUN
ftr-393	1182	19	,	,	PUNCT
ftr-393	1182	20	evidence	evidence	NOUN
ftr-393	1182	21	and	and	CCONJ
ftr-393	1182	22	decisions	decision	NOUN
ftr-393	1182	23	in	in	ADP
ftr-393	1182	24	a	a	DET
ftr-393	1182	25	disciplinary	disciplinary	ADJ
ftr-393	1182	26	proceeding	proceeding	NOUN
ftr-393	1182	27	be	be	AUX
ftr-393	1182	28	available	available	ADJ
ftr-393	1182	29	for	for	ADP
ftr-393	1182	30	public	public	ADJ
ftr-393	1182	31	inspection	inspection	NOUN
ftr-393	1182	32	,	,	PUNCT
ftr-393	1182	33	with	with	ADP
ftr-393	1182	34	protection	protection	NOUN
ftr-393	1182	35	of	of	ADP
ftr-393	1182	36	the	the	DET
ftr-393	1182	37	identities	identity	NOUN
ftr-393	1182	38	of	of	ADP
ftr-393	1182	39	any	any	DET
ftr-393	1182	40	third	third	ADJ
ftr-393	1182	41	party	party	NOUN
ftr-393	1182	42	taxpayers	taxpayer	NOUN
ftr-393	1182	43	contained	contain	VERB
ftr-393	1182	44	in	in	ADP
ftr-393	1182	45	returns	return	NOUN
ftr-393	1182	46	and	and	CCONJ
ftr-393	1182	47	return	return	VERB
ftr-393	1182	48	information	information	NOUN
ftr-393	1182	49	for	for	ADP
ftr-393	1182	50	use	use	NOUN
ftr-393	1182	51	in	in	ADP
ftr-393	1182	52	the	the	DET
ftr-393	1182	53	hearing	hearing	NOUN
ftr-393	1182	54	.	.	PUNCT
ftr-393	1183	1	4	4	X
ftr-393	1183	2	.	.	X
ftr-393	1183	3	warm	warm	ADJ
ftr-393	1183	4	-	-	PUNCT
ftr-393	1183	5	up	up	ADP
ftr-393	1183	6	the	the	DET
ftr-393	1183	7	photocopier	photocopier	NOUN
ftr-393	1183	8	for	for	ADP
ftr-393	1183	9	those	those	DET
ftr-393	1183	10	tax	tax	NOUN
ftr-393	1183	11	accrual	accrual	ADJ
ftr-393	1183	12	workpapers	workpaper	NOUN
ftr-393	1183	13	.	.	PUNCT
ftr-393	1184	1	announcement	announcement	NOUN
ftr-393	1184	2	2002	2002	NUM
ftr-393	1184	3	-	-	SYM
ftr-393	1184	4	63	63	NUM
ftr-393	1184	5	,	,	PUNCT
ftr-393	1184	6	2002	2002	NUM
ftr-393	1184	7	-	-	SYM
ftr-393	1184	8	2	2	NUM
ftr-393	1184	9	c.b	c.b	PROPN
ftr-393	1184	10	.	.	PROPN
ftr-393	1184	11	72	72	NUM
ftr-393	1184	12	(	(	PUNCT
ftr-393	1184	13	7/8/02	7/8/02	NUM
ftr-393	1184	14	)	)	PUNCT
ftr-393	1184	15	.	.	PUNCT
ftr-393	1185	1	in	in	ADP
ftr-393	1185	2	auditing	auditing	NOUN
ftr-393	1185	3	returns	return	NOUN
ftr-393	1185	4	filed	file	VERB
ftr-393	1185	5	after	after	ADP
ftr-393	1185	6	7/1/02	7/1/02	PROPN
ftr-393	1185	7	that	that	PRON
ftr-393	1185	8	claim	claim	VERB
ftr-393	1185	9	any	any	DET
ftr-393	1185	10	tax	tax	NOUN
ftr-393	1185	11	benefits	benefit	NOUN
ftr-393	1185	12	from	from	ADP
ftr-393	1185	13	a	a	DET
ftr-393	1185	14	“	"	PUNCT
ftr-393	1185	15	listed	list	VERB
ftr-393	1185	16	transaction	transaction	NOUN
ftr-393	1185	17	,	,	PUNCT
ftr-393	1185	18	”	"	PUNCT
ftr-393	1185	19	see	see	VERB
ftr-393	1185	20	notice	notice	NOUN
ftr-393	1185	21	2001	2001	NUM
ftr-393	1185	22	-	-	SYM
ftr-393	1185	23	51	51	NUM
ftr-393	1185	24	,	,	PUNCT
ftr-393	1185	25	2001	2001	NUM
ftr-393	1185	26	-	-	SYM
ftr-393	1185	27	2	2	NUM
ftr-393	1185	28	c.b	c.b	PROPN
ftr-393	1185	29	.	.	PROPN
ftr-393	1185	30	190	190	NUM
ftr-393	1185	31	,	,	PUNCT
ftr-393	1185	32	superseded	supersede	VERB
ftr-393	1185	33	by	by	ADP
ftr-393	1185	34	notice	notice	NOUN
ftr-393	1185	35	2003	2003	NUM
ftr-393	1185	36	-	-	SYM
ftr-393	1185	37	76	76	NUM
ftr-393	1185	38	,	,	PUNCT
ftr-393	1185	39	2003	2003	NUM
ftr-393	1185	40	-	-	SYM
ftr-393	1185	41	2	2	NUM
ftr-393	1185	42	c.b	c.b	PROPN
ftr-393	1185	43	.	.	PROPN
ftr-393	1185	44	1181	1181	NUM
ftr-393	1185	45	,	,	PUNCT
ftr-393	1185	46	superseded	supersede	VERB
ftr-393	1185	47	by	by	ADP
ftr-393	1185	48	notice	notice	NOUN
ftr-393	1185	49	2004	2004	NUM
ftr-393	1185	50	-	-	SYM
ftr-393	1185	51	67	67	NUM
ftr-393	1185	52	,	,	PUNCT
ftr-393	1185	53	2004	2004	NUM
ftr-393	1185	54	-	-	SYM
ftr-393	1185	55	2	2	NUM
ftr-393	1185	56	c.b	c.b	PROPN
ftr-393	1185	57	.	.	PROPN
ftr-393	1185	58	600	600	NUM
ftr-393	1185	59	,	,	PUNCT
ftr-393	1185	60	the	the	DET
ftr-393	1185	61	irs	irs	PROPN
ftr-393	1185	62	may	may	AUX
ftr-393	1185	63	request	request	VERB
ftr-393	1185	64	tax	tax	NOUN
ftr-393	1185	65	accrual	accrual	ADJ
ftr-393	1185	66	workpapers	workpaper	NOUN
ftr-393	1185	67	.	.	PUNCT
ftr-393	1186	1	listed	list	VERB
ftr-393	1186	2	transactions	transaction	NOUN
ftr-393	1186	3	will	will	AUX
ftr-393	1186	4	be	be	AUX
ftr-393	1186	5	determined	determine	VERB
ftr-393	1186	6	“	"	PUNCT
ftr-393	1186	7	at	at	ADP
ftr-393	1186	8	the	the	DET
ftr-393	1186	9	time	time	NOUN
ftr-393	1186	10	of	of	ADP
ftr-393	1186	11	the	the	DET
ftr-393	1186	12	request	request	NOUN
ftr-393	1186	13	.	.	PUNCT
ftr-393	1186	14	”	"	PUNCT
ftr-393	1187	1	neither	neither	CCONJ
ftr-393	1187	2	the	the	DET
ftr-393	1187	3	attorney	attorney	NOUN
ftr-393	1187	4	client	client	NOUN
ftr-393	1187	5	privilege	privilege	NOUN
ftr-393	1187	6	nor	nor	CCONJ
ftr-393	1187	7	the	the	DET
ftr-393	1187	8	§	§	PROPN
ftr-393	1187	9	7525	7525	NUM
ftr-393	1187	10	tax	tax	NOUN
ftr-393	1187	11	practitioner	practitioner	NOUN
ftr-393	1187	12	privilege	privilege	NOUN
ftr-393	1187	13	protects	protect	VERB
ftr-393	1187	14	the	the	DET
ftr-393	1187	15	confidentiality	confidentiality	NOUN
ftr-393	1187	16	of	of	ADP
ftr-393	1187	17	the	the	DET
ftr-393	1187	18	workpapers	workpaper	NOUN
ftr-393	1187	19	.	.	PUNCT
ftr-393	1188	1	a.	a.	NOUN
ftr-393	1188	2	specific	specific	ADJ
ftr-393	1188	3	procedures	procedure	NOUN
ftr-393	1188	4	regarding	regard	VERB
ftr-393	1188	5	requests	request	NOUN
ftr-393	1188	6	for	for	ADP
ftr-393	1188	7	tax	tax	NOUN
ftr-393	1188	8	accrual	accrual	ADJ
ftr-393	1188	9	workpapers	workpaper	NOUN
ftr-393	1188	10	.	.	PUNCT
ftr-393	1189	1	chief	chief	ADJ
ftr-393	1189	2	counsel	counsel	NOUN
ftr-393	1189	3	notice	notice	VERB
ftr-393	1189	4	cc-2003	cc-2003	PROPN
ftr-393	1189	5	-	-	PUNCT
ftr-393	1189	6	012	012	NUM
ftr-393	1189	7	(	(	PUNCT
ftr-393	1189	8	4/9/03	4/9/03	NUM
ftr-393	1189	9	)	)	PUNCT
ftr-393	1189	10	.	.	PUNCT
ftr-393	1190	1	this	this	DET
ftr-393	1190	2	notice	notice	NOUN
ftr-393	1190	3	provides	provide	VERB
ftr-393	1190	4	procedures	procedure	NOUN
ftr-393	1190	5	to	to	PART
ftr-393	1190	6	be	be	AUX
ftr-393	1190	7	used	use	VERB
ftr-393	1190	8	regarding	regard	VERB
ftr-393	1190	9	requests	request	NOUN
ftr-393	1190	10	for	for	ADP
ftr-393	1190	11	tax	tax	NOUN
ftr-393	1190	12	accrual	accrual	ADJ
ftr-393	1190	13	and	and	CCONJ
ftr-393	1190	14	other	other	ADJ
ftr-393	1190	15	financial	financial	ADJ
ftr-393	1190	16	audit	audit	NOUN
ftr-393	1190	17	workpapers	workpaper	NOUN
ftr-393	1190	18	.	.	PUNCT
ftr-393	1191	1	b.	b.	PROPN
ftr-393	1192	1	the	the	DET
ftr-393	1192	2	definition	definition	NOUN
ftr-393	1192	3	of	of	ADP
ftr-393	1192	4	“	"	PUNCT
ftr-393	1192	5	tax	tax	NOUN
ftr-393	1192	6	accrual	accrual	ADJ
ftr-393	1192	7	workpapers	workpaper	NOUN
ftr-393	1192	8	”	"	PUNCT
ftr-393	1192	9	is	be	AUX
ftr-393	1192	10	clarified	clarify	VERB
ftr-393	1192	11	.	.	PUNCT
ftr-393	1193	1	chief	chief	ADJ
ftr-393	1193	2	counsel	counsel	NOUN
ftr-393	1193	3	notice	notice	NOUN
ftr-393	1193	4	cc-2004	cc-2004	NOUN
ftr-393	1193	5	-	-	PUNCT
ftr-393	1193	6	010	010	NUM
ftr-393	1193	7	(	(	PUNCT
ftr-393	1193	8	1/22/04	1/22/04	NUM
ftr-393	1193	9	)	)	PUNCT
ftr-393	1193	10	,	,	PUNCT
ftr-393	1193	11	supplementing	supplement	VERB
ftr-393	1193	12	cc-2003	cc-2003	NOUN
ftr-393	1193	13	-	-	PUNCT
ftr-393	1193	14	012	012	NUM
ftr-393	1193	15	.	.	PUNCT
ftr-393	1194	1	the	the	DET
ftr-393	1194	2	general	general	ADJ
ftr-393	1194	3	definition	definition	NOUN
ftr-393	1194	4	is	be	AUX
ftr-393	1194	5	as	as	SCONJ
ftr-393	1194	6	follows	follow	VERB
ftr-393	1194	7	:	:	PUNCT
ftr-393	1194	8	tax	tax	NOUN
ftr-393	1194	9	accrual	accrual	ADJ
ftr-393	1194	10	workpapers	workpaper	NOUN
ftr-393	1194	11	are	be	AUX
ftr-393	1194	12	those	those	DET
ftr-393	1194	13	audit	audit	NOUN
ftr-393	1194	14	workpapers	workpaper	NOUN
ftr-393	1194	15	,	,	PUNCT
ftr-393	1194	16	whether	whether	SCONJ
ftr-393	1194	17	prepared	prepare	VERB
ftr-393	1194	18	by	by	ADP
ftr-393	1194	19	the	the	DET
ftr-393	1194	20	taxpayer	taxpayer	NOUN
ftr-393	1194	21	or	or	CCONJ
ftr-393	1194	22	by	by	ADP
ftr-393	1194	23	an	an	DET
ftr-393	1194	24	independent	independent	ADJ
ftr-393	1194	25	accountant	accountant	NOUN
ftr-393	1194	26	,	,	PUNCT
ftr-393	1194	27	relating	relate	VERB
ftr-393	1194	28	to	to	ADP
ftr-393	1194	29	the	the	DET
ftr-393	1194	30	tax	tax	NOUN
ftr-393	1194	31	reserve	reserve	NOUN
ftr-393	1194	32	for	for	ADP
ftr-393	1194	33	current	current	ADJ
ftr-393	1194	34	,	,	PUNCT
ftr-393	1194	35	deferred	deferred	ADJ
ftr-393	1194	36	and	and	CCONJ
ftr-393	1194	37	potential	potential	ADJ
ftr-393	1194	38	or	or	CCONJ
ftr-393	1194	39	contingent	contingent	ADJ
ftr-393	1194	40	tax	tax	NOUN
ftr-393	1194	41	liabilities	liability	NOUN
ftr-393	1194	42	,	,	PUNCT
ftr-393	1194	43	however	however	ADV
ftr-393	1194	44	classified	classify	VERB
ftr-393	1194	45	or	or	CCONJ
ftr-393	1194	46	reported	report	VERB
ftr-393	1194	47	on	on	ADP
ftr-393	1194	48	audited	audit	VERB
ftr-393	1194	49	financial	financial	ADJ
ftr-393	1194	50	statements	statement	NOUN
ftr-393	1194	51	,	,	PUNCT
ftr-393	1194	52	and	and	CCONJ
ftr-393	1194	53	to	to	ADP
ftr-393	1194	54	footnotes	footnote	NOUN
ftr-393	1194	55	disclosing	disclose	VERB
ftr-393	1194	56	those	those	DET
ftr-393	1194	57	tax	tax	NOUN
ftr-393	1194	58	liabilities	liability	NOUN
ftr-393	1194	59	on	on	ADP
ftr-393	1194	60	audit	audit	NOUN
ftr-393	1194	61	financial	financial	ADJ
ftr-393	1194	62	statements	statement	NOUN
ftr-393	1194	63	.	.	PUNCT
ftr-393	1195	1	they	they	PRON
ftr-393	1195	2	reflect	reflect	VERB
ftr-393	1195	3	an	an	DET
ftr-393	1195	4	estimate	estimate	NOUN
ftr-393	1195	5	of	of	ADP
ftr-393	1195	6	a	a	DET
ftr-393	1195	7	company	company	NOUN
ftr-393	1195	8	’s	’s	PART
ftr-393	1195	9	tax	tax	NOUN
ftr-393	1195	10	liabilities	liability	NOUN
ftr-393	1195	11	and	and	CCONJ
ftr-393	1195	12	may	may	AUX
ftr-393	1195	13	also	also	ADV
ftr-393	1195	14	be	be	AUX
ftr-393	1195	15	referred	refer	VERB
ftr-393	1195	16	to	to	ADP
ftr-393	1195	17	as	as	ADP
ftr-393	1195	18	the	the	DET
ftr-393	1195	19	tax	tax	NOUN
ftr-393	1195	20	pool	pool	NOUN
ftr-393	1195	21	analysis	analysis	NOUN
ftr-393	1195	22	,	,	PUNCT
ftr-393	1195	23	tax	tax	NOUN
ftr-393	1195	24	liability	liability	NOUN
ftr-393	1195	25	500	500	NUM
ftr-393	1195	26	florida	florida	PROPN
ftr-393	1195	27	tax	tax	NOUN
ftr-393	1195	28	review	review	NOUN
ftr-393	1195	29	[	[	X
ftr-393	1195	30	vol	vol	NOUN
ftr-393	1195	31	.	.	PUNCT
ftr-393	1195	32	8	8	NUM
ftr-393	1195	33	:	:	PUNCT
ftr-393	1195	34	si	si	NOUN
ftr-393	1195	35	contingency	contingency	NOUN
ftr-393	1195	36	analysis	analysis	NOUN
ftr-393	1195	37	,	,	PUNCT
ftr-393	1195	38	tax	tax	NOUN
ftr-393	1195	39	cushion	cushion	NOUN
ftr-393	1195	40	analysis	analysis	NOUN
ftr-393	1195	41	,	,	PUNCT
ftr-393	1195	42	or	or	CCONJ
ftr-393	1195	43	tax	tax	NOUN
ftr-393	1195	44	contingency	contingency	NOUN
ftr-393	1195	45	reserve	reserve	NOUN
ftr-393	1195	46	analysis	analysis	NOUN
ftr-393	1195	47	.	.	PUNCT
ftr-393	1196	1	•	•	NUM
ftr-393	1196	2	documents	document	NOUN
ftr-393	1196	3	created	create	VERB
ftr-393	1196	4	prior	prior	ADV
ftr-393	1196	5	to	to	ADP
ftr-393	1196	6	or	or	CCONJ
ftr-393	1196	7	outside	outside	ADP
ftr-393	1196	8	of	of	ADP
ftr-393	1196	9	the	the	DET
ftr-393	1196	10	consideration	consideration	NOUN
ftr-393	1196	11	of	of	ADP
ftr-393	1196	12	whether	whether	SCONJ
ftr-393	1196	13	reserves	reserve	NOUN
ftr-393	1196	14	should	should	AUX
ftr-393	1196	15	be	be	AUX
ftr-393	1196	16	created	create	VERB
ftr-393	1196	17	are	be	AUX
ftr-393	1196	18	not	not	PART
ftr-393	1196	19	within	within	ADP
ftr-393	1196	20	the	the	DET
ftr-393	1196	21	definition	definition	NOUN
ftr-393	1196	22	of	of	ADP
ftr-393	1196	23	tax	tax	NOUN
ftr-393	1196	24	accrual	accrual	ADJ
ftr-393	1196	25	workpapers	workpaper	NOUN
ftr-393	1196	26	nor	nor	CCONJ
ftr-393	1196	27	are	be	AUX
ftr-393	1196	28	workpapers	workpaper	NOUN
ftr-393	1196	29	reconciling	reconciling	NOUN
ftr-393	1196	30	book	book	NOUN
ftr-393	1196	31	and	and	CCONJ
ftr-393	1196	32	tax	tax	NOUN
ftr-393	1196	33	income	income	NOUN
ftr-393	1196	34	,	,	PUNCT
ftr-393	1196	35	but	but	CCONJ
ftr-393	1196	36	they	they	PRON
ftr-393	1196	37	both	both	PRON
ftr-393	1196	38	“	"	PUNCT
ftr-393	1196	39	likely	likely	ADV
ftr-393	1196	40	fall	fall	VERB
ftr-393	1196	41	within	within	ADP
ftr-393	1196	42	the	the	DET
ftr-393	1196	43	scope	scope	NOUN
ftr-393	1196	44	of	of	ADP
ftr-393	1196	45	the	the	DET
ftr-393	1196	46	general	general	PROPN
ftr-393	1196	47	idrs	idrs	PROPN
ftr-393	1196	48	issued	issue	VERB
ftr-393	1196	49	at	at	ADP
ftr-393	1196	50	the	the	DET
ftr-393	1196	51	beginning	beginning	NOUN
ftr-393	1196	52	of	of	ADP
ftr-393	1196	53	an	an	DET
ftr-393	1196	54	examination	examination	NOUN
ftr-393	1196	55	and	and	CCONJ
ftr-393	1196	56	should	should	AUX
ftr-393	1196	57	be	be	AUX
ftr-393	1196	58	produced	produce	VERB
ftr-393	1196	59	…	…	PUNCT
ftr-393	1196	60	even	even	ADV
ftr-393	1196	61	though	though	SCONJ
ftr-393	1196	62	no	no	DET
ftr-393	1196	63	request	request	NOUN
ftr-393	1196	64	for	for	ADP
ftr-393	1196	65	the	the	DET
ftr-393	1196	66	tax	tax	NOUN
ftr-393	1196	67	accrual	accrual	ADJ
ftr-393	1196	68	workpapers	workpaper	NOUN
ftr-393	1196	69	has	have	AUX
ftr-393	1196	70	been	be	AUX
ftr-393	1196	71	made	make	VERB
ftr-393	1196	72	.	.	PUNCT
ftr-393	1196	73	”	"	PUNCT
ftr-393	1197	1	c.	c.	NOUN
ftr-393	1197	2	the	the	DET
ftr-393	1197	3	government	government	NOUN
ftr-393	1197	4	seeks	seek	VERB
ftr-393	1197	5	summons	summon	NOUN
ftr-393	1197	6	enforcement	enforcement	NOUN
ftr-393	1197	7	for	for	ADP
ftr-393	1197	8	textron	textron	NOUN
ftr-393	1197	9	’s	’s	PART
ftr-393	1197	10	tax	tax	NOUN
ftr-393	1197	11	accrual	accrual	ADJ
ftr-393	1197	12	workpapers	workpaper	NOUN
ftr-393	1197	13	.	.	PUNCT
ftr-393	1198	1	united	united	PROPN
ftr-393	1198	2	states	states	PROPN
ftr-393	1198	3	v.	v.	ADP
ftr-393	1198	4	textron	textron	PROPN
ftr-393	1198	5	,	,	PUNCT
ftr-393	1198	6	inc	inc	PROPN
ftr-393	1198	7	.	.	PROPN
ftr-393	1198	8	,	,	PUNCT
ftr-393	1198	9	2006	2006	NUM
ftr-393	1198	10	tnt	tnt	PROPN
ftr-393	1198	11	84	84	NUM
ftr-393	1198	12	-	-	SYM
ftr-393	1198	13	19	19	NUM
ftr-393	1198	14	(	(	PUNCT
ftr-393	1198	15	d.	d.	PROPN
ftr-393	1198	16	r.i	r.i	PROPN
ftr-393	1198	17	.	.	PROPN
ftr-393	1198	18	4/28/06	4/28/06	PROPN
ftr-393	1198	19	)	)	PUNCT
ftr-393	1198	20	.	.	PUNCT
ftr-393	1199	1	in	in	ADP
ftr-393	1199	2	its	its	PRON
ftr-393	1199	3	supporting	support	VERB
ftr-393	1199	4	brief	brief	NOUN
ftr-393	1199	5	,	,	PUNCT
ftr-393	1199	6	2006	2006	NUM
ftr-393	1199	7	tnt	tnt	PROPN
ftr-393	1199	8	84	84	NUM
ftr-393	1199	9	-	-	SYM
ftr-393	1199	10	4	4	NUM
ftr-393	1199	11	,	,	PUNCT
ftr-393	1199	12	the	the	DET
ftr-393	1199	13	government	government	NOUN
ftr-393	1199	14	argued	argue	VERB
ftr-393	1199	15	that	that	SCONJ
ftr-393	1199	16	all	all	DET
ftr-393	1199	17	tax	tax	NOUN
ftr-393	1199	18	accrual	accrual	ADJ
ftr-393	1199	19	workpapers	workpaper	NOUN
ftr-393	1199	20	should	should	AUX
ftr-393	1199	21	be	be	AUX
ftr-393	1199	22	disclosed	disclose	VERB
ftr-393	1199	23	because	because	SCONJ
ftr-393	1199	24	textron	textron	PROPN
ftr-393	1199	25	engaged	engage	VERB
ftr-393	1199	26	in	in	ADP
ftr-393	1199	27	several	several	ADJ
ftr-393	1199	28	listed	list	VERB
ftr-393	1199	29	transactions	transaction	NOUN
ftr-393	1199	30	,	,	PUNCT
ftr-393	1199	31	specifically	specifically	ADV
ftr-393	1199	32	,	,	PUNCT
ftr-393	1199	33	six	six	NUM
ftr-393	1199	34	separate	separate	ADJ
ftr-393	1199	35	sale	sale	NOUN
ftr-393	1199	36	-	-	PUNCT
ftr-393	1199	37	in	in	NOUN
ftr-393	1199	38	,	,	PUNCT
ftr-393	1199	39	lease	lease	NOUN
ftr-393	1199	40	-	-	PUNCT
ftr-393	1199	41	out	out	NOUN
ftr-393	1199	42	(	(	PUNCT
ftr-393	1199	43	“	"	PUNCT
ftr-393	1199	44	silo	silo	NOUN
ftr-393	1199	45	”	"	PUNCT
ftr-393	1199	46	)	)	PUNCT
ftr-393	1199	47	transactions	transaction	NOUN
ftr-393	1199	48	in	in	ADP
ftr-393	1199	49	2001	2001	NUM
ftr-393	1199	50	,	,	PUNCT
ftr-393	1199	51	which	which	PRON
ftr-393	1199	52	were	be	AUX
ftr-393	1199	53	designated	designate	VERB
ftr-393	1199	54	as	as	ADP
ftr-393	1199	55	listed	list	VERB
ftr-393	1199	56	transactions	transaction	NOUN
ftr-393	1199	57	in	in	ADP
ftr-393	1199	58	notice	notice	NOUN
ftr-393	1199	59	2005	2005	NUM
ftr-393	1199	60	-	-	SYM
ftr-393	1199	61	13	13	NUM
ftr-393	1199	62	,	,	PUNCT
ftr-393	1199	63	2005	2005	NUM
ftr-393	1199	64	-	-	SYM
ftr-393	1199	65	1	1	NUM
ftr-393	1199	66	c.b	c.b	PROPN
ftr-393	1199	67	.	.	PROPN
ftr-393	1199	68	630	630	NUM
ftr-393	1200	1	.	.	X
ftr-393	1200	2	•	•	PROPN
ftr-393	1200	3	united	united	PROPN
ftr-393	1200	4	states	states	PROPN
ftr-393	1200	5	v.	v.	PROPN
ftr-393	1200	6	arthur	arthur	PROPN
ftr-393	1200	7	young	young	PROPN
ftr-393	1200	8	&	&	CCONJ
ftr-393	1200	9	co.	co.	PROPN
ftr-393	1200	10	,	,	PUNCT
ftr-393	1200	11	465	465	NUM
ftr-393	1200	12	u.s	u.s	PROPN
ftr-393	1200	13	.	.	PROPN
ftr-393	1200	14	805	805	NUM
ftr-393	1200	15	(	(	PUNCT
ftr-393	1200	16	1984	1984	NUM
ftr-393	1200	17	)	)	PUNCT
ftr-393	1200	18	,	,	PUNCT
ftr-393	1200	19	which	which	PRON
ftr-393	1200	20	held	hold	VERB
ftr-393	1200	21	that	that	DET
ftr-393	1200	22	tax	tax	NOUN
ftr-393	1200	23	accrual	accrual	ADJ
ftr-393	1200	24	workpapers	workpaper	NOUN
ftr-393	1200	25	to	to	PART
ftr-393	1200	26	be	be	AUX
ftr-393	1200	27	available	available	ADJ
ftr-393	1200	28	to	to	ADP
ftr-393	1200	29	the	the	DET
ftr-393	1200	30	government	government	NOUN
ftr-393	1200	31	because	because	SCONJ
ftr-393	1200	32	they	they	PRON
ftr-393	1200	33	were	be	AUX
ftr-393	1200	34	relevant	relevant	ADJ
ftr-393	1200	35	to	to	ADP
ftr-393	1200	36	a	a	DET
ftr-393	1200	37	legitimate	legitimate	ADJ
ftr-393	1200	38	irs	irs	PROPN
ftr-393	1200	39	inquiry	inquiry	NOUN
ftr-393	1200	40	,	,	PUNCT
ftr-393	1200	41	is	be	AUX
ftr-393	1200	42	strongly	strongly	ADV
ftr-393	1200	43	supportive	supportive	ADJ
ftr-393	1200	44	of	of	ADP
ftr-393	1200	45	the	the	DET
ftr-393	1200	46	government	government	NOUN
ftr-393	1200	47	’s	’s	PART
ftr-393	1200	48	position	position	NOUN
ftr-393	1200	49	.	.	PUNCT
ftr-393	1201	1	taxpayer	taxpayer	NOUN
ftr-393	1201	2	may	may	AUX
ftr-393	1201	3	rely	rely	VERB
ftr-393	1201	4	upon	upon	SCONJ
ftr-393	1201	5	the	the	DET
ftr-393	1201	6	work	work	NOUN
ftr-393	1201	7	product	product	NOUN
ftr-393	1201	8	doctrine	doctrine	NOUN
ftr-393	1201	9	for	for	ADP
ftr-393	1201	10	protection	protection	NOUN
ftr-393	1201	11	because	because	SCONJ
ftr-393	1201	12	the	the	DET
ftr-393	1201	13	tax	tax	NOUN
ftr-393	1201	14	accrual	accrual	ADJ
ftr-393	1201	15	workpapers	workpaper	NOUN
ftr-393	1201	16	clearly	clearly	ADV
ftr-393	1201	17	are	be	AUX
ftr-393	1201	18	not	not	PART
ftr-393	1201	19	covered	cover	VERB
ftr-393	1201	20	by	by	ADP
ftr-393	1201	21	the	the	DET
ftr-393	1201	22	attorney	attorney	NOUN
ftr-393	1201	23	-	-	PUNCT
ftr-393	1201	24	client	client	NOUN
ftr-393	1201	25	privilege	privilege	NOUN
ftr-393	1201	26	.	.	PUNCT
ftr-393	1202	1	5	5	X
ftr-393	1202	2	.	.	X
ftr-393	1202	3	the	the	DET
ftr-393	1202	4	work	work	NOUN
ftr-393	1202	5	product	product	NOUN
ftr-393	1202	6	doctrine	doctrine	NOUN
ftr-393	1202	7	works	work	VERB
ftr-393	1202	8	in	in	ADP
ftr-393	1202	9	the	the	DET
ftr-393	1202	10	sixth	sixth	ADJ
ftr-393	1202	11	circuit	circuit	NOUN
ftr-393	1202	12	.	.	PUNCT
ftr-393	1203	1	united	united	PROPN
ftr-393	1203	2	states	states	PROPN
ftr-393	1203	3	v.	v.	ADP
ftr-393	1203	4	roxworthy	roxworthy	ADJ
ftr-393	1203	5	,	,	PUNCT
ftr-393	1203	6	457	457	NUM
ftr-393	1203	7	f.3d	f.3d	NUM
ftr-393	1203	8	590	590	NUM
ftr-393	1203	9	(	(	PUNCT
ftr-393	1203	10	6th	6th	ADJ
ftr-393	1203	11	cir	cir	NOUN
ftr-393	1203	12	.	.	PUNCT
ftr-393	1203	13	8/10/06	8/10/06	NUM
ftr-393	1203	14	)	)	PUNCT
ftr-393	1203	15	.	.	PUNCT
ftr-393	1204	1	in	in	ADP
ftr-393	1204	2	response	response	NOUN
ftr-393	1204	3	to	to	ADP
ftr-393	1204	4	an	an	DET
ftr-393	1204	5	irs	irs	PROPN
ftr-393	1204	6	informal	informal	ADJ
ftr-393	1204	7	document	document	NOUN
ftr-393	1204	8	request	request	NOUN
ftr-393	1204	9	,	,	PUNCT
ftr-393	1204	10	yum	yum	X
ftr-393	1204	11	!	!	PUNCT
ftr-393	1204	12	brands	brands	PROPN
ftr-393	1204	13	,	,	PUNCT
ftr-393	1204	14	inc	inc	PROPN
ftr-393	1204	15	.	.	PROPN
ftr-393	1204	16	claimed	claim	VERB
ftr-393	1204	17	that	that	SCONJ
ftr-393	1204	18	seven	seven	NUM
ftr-393	1204	19	documents	document	NOUN
ftr-393	1204	20	were	be	AUX
ftr-393	1204	21	protected	protect	VERB
ftr-393	1204	22	by	by	ADP
ftr-393	1204	23	the	the	DET
ftr-393	1204	24	work	work	NOUN
ftr-393	1204	25	product	product	NOUN
ftr-393	1204	26	doctrine	doctrine	NOUN
ftr-393	1204	27	.	.	PUNCT
ftr-393	1205	1	it	it	PRON
ftr-393	1205	2	turned	turn	VERB
ftr-393	1205	3	over	over	ADP
ftr-393	1205	4	five	five	NUM
ftr-393	1205	5	of	of	ADP
ftr-393	1205	6	the	the	DET
ftr-393	1205	7	documents	document	NOUN
ftr-393	1205	8	under	under	ADP
ftr-393	1205	9	a	a	DET
ftr-393	1205	10	limitation	limitation	NOUN
ftr-393	1205	11	of	of	ADP
ftr-393	1205	12	waiver	waiver	NOUN
ftr-393	1205	13	agreement	agreement	NOUN
ftr-393	1205	14	but	but	CCONJ
ftr-393	1205	15	refused	refuse	VERB
ftr-393	1205	16	to	to	PART
ftr-393	1205	17	turn	turn	VERB
ftr-393	1205	18	over	over	ADP
ftr-393	1205	19	the	the	DET
ftr-393	1205	20	remaining	remain	VERB
ftr-393	1205	21	two	two	NUM
ftr-393	1205	22	documents	document	NOUN
ftr-393	1205	23	,	,	PUNCT
ftr-393	1205	24	which	which	PRON
ftr-393	1205	25	were	be	AUX
ftr-393	1205	26	memoranda	memoranda	NOUN
ftr-393	1205	27	both	both	PRON
ftr-393	1205	28	dated	date	VERB
ftr-393	1205	29	3/29/00	3/29/00	NUM
ftr-393	1205	30	,	,	PUNCT
ftr-393	1205	31	prepared	prepare	VERB
ftr-393	1205	32	by	by	ADP
ftr-393	1205	33	kpmg	kpmg	PROPN
ftr-393	1205	34	that	that	PRON
ftr-393	1205	35	analyzed	analyze	VERB
ftr-393	1205	36	the	the	DET
ftr-393	1205	37	tax	tax	NOUN
ftr-393	1205	38	consequences	consequence	NOUN
ftr-393	1205	39	of	of	ADP
ftr-393	1205	40	stock	stock	NOUN
ftr-393	1205	41	transfers	transfer	NOUN
ftr-393	1205	42	made	make	VERB
ftr-393	1205	43	in	in	ADP
ftr-393	1205	44	connection	connection	NOUN
ftr-393	1205	45	with	with	ADP
ftr-393	1205	46	the	the	DET
ftr-393	1205	47	creation	creation	NOUN
ftr-393	1205	48	of	of	ADP
ftr-393	1205	49	a	a	DET
ftr-393	1205	50	captive	captive	ADJ
ftr-393	1205	51	insurance	insurance	NOUN
ftr-393	1205	52	company	company	NOUN
ftr-393	1205	53	,	,	PUNCT
ftr-393	1205	54	which	which	PRON
ftr-393	1205	55	involved	involve	VERB
ftr-393	1205	56	a	a	DET
ftr-393	1205	57	loss	loss	NOUN
ftr-393	1205	58	of	of	ADP
ftr-393	1205	59	$	$	SYM
ftr-393	1205	60	112	112	NUM
ftr-393	1205	61	million	million	NUM
ftr-393	1205	62	for	for	ADP
ftr-393	1205	63	tax	tax	NOUN
ftr-393	1205	64	purposes	purpose	NOUN
ftr-393	1205	65	,	,	PUNCT
ftr-393	1205	66	but	but	CCONJ
ftr-393	1205	67	not	not	PART
ftr-393	1205	68	book	book	NOUN
ftr-393	1205	69	purposes	purpose	NOUN
ftr-393	1205	70	.	.	PUNCT
ftr-393	1206	1	on	on	ADP
ftr-393	1206	2	summons	summon	NOUN
ftr-393	1206	3	enforcement	enforcement	NOUN
ftr-393	1206	4	[	[	X
ftr-393	1206	5	against	against	ADP
ftr-393	1206	6	yum	yum	PROPN
ftr-393	1206	7	’s	’s	PART
ftr-393	1206	8	vice	vice	NOUN
ftr-393	1206	9	president	president	NOUN
ftr-393	1206	10	,	,	PUNCT
ftr-393	1206	11	tax	tax	NOUN
ftr-393	1206	12	]	]	PUNCT
ftr-393	1206	13	the	the	DET
ftr-393	1206	14	magistrate	magistrate	NOUN
ftr-393	1206	15	and	and	CCONJ
ftr-393	1206	16	district	district	NOUN
ftr-393	1206	17	court	court	NOUN
ftr-393	1206	18	ordered	order	VERB
ftr-393	1206	19	the	the	DET
ftr-393	1206	20	documents	document	NOUN
ftr-393	1206	21	produced	produce	VERB
ftr-393	1206	22	,	,	PUNCT
ftr-393	1206	23	but	but	CCONJ
ftr-393	1206	24	the	the	DET
ftr-393	1206	25	sixth	sixth	ADJ
ftr-393	1206	26	circuit	circuit	NOUN
ftr-393	1206	27	(	(	PUNCT
ftr-393	1206	28	judge	judge	NOUN
ftr-393	1206	29	cole	cole	PROPN
ftr-393	1206	30	)	)	PUNCT
ftr-393	1206	31	held	hold	VERB
ftr-393	1206	32	that	that	SCONJ
ftr-393	1206	33	the	the	DET
ftr-393	1206	34	two	two	NUM
ftr-393	1206	35	memoranda	memorandum	NOUN
ftr-393	1206	36	were	be	AUX
ftr-393	1206	37	protected	protect	VERB
ftr-393	1206	38	work	work	NOUN
ftr-393	1206	39	product	product	NOUN
ftr-393	1206	40	because	because	SCONJ
ftr-393	1206	41	they	they	PRON
ftr-393	1206	42	included	include	VERB
ftr-393	1206	43	they	they	PRON
ftr-393	1206	44	were	be	AUX
ftr-393	1206	45	prepared	prepare	VERB
ftr-393	1206	46	in	in	ADP
ftr-393	1206	47	anticipation	anticipation	NOUN
ftr-393	1206	48	of	of	ADP
ftr-393	1206	49	litigation	litigation	NOUN
ftr-393	1206	50	and	and	CCONJ
ftr-393	1206	51	included	include	VERB
ftr-393	1206	52	“	"	PUNCT
ftr-393	1206	53	possible	possible	ADJ
ftr-393	1206	54	arguments	argument	NOUN
ftr-393	1206	55	that	that	SCONJ
ftr-393	1206	56	the	the	DET
ftr-393	1206	57	irs	irs	PROPN
ftr-393	1206	58	could	could	AUX
ftr-393	1206	59	mount	mount	VERB
ftr-393	1206	60	against	against	ADP
ftr-393	1206	61	yum	yum	PROPN
ftr-393	1206	62	’s	’s	PART
ftr-393	1206	63	chosen	choose	VERB
ftr-393	1206	64	tax	tax	NOUN
ftr-393	1206	65	treatment	treatment	NOUN
ftr-393	1206	66	of	of	ADP
ftr-393	1206	67	the	the	DET
ftr-393	1206	68	transactions	transaction	NOUN
ftr-393	1206	69	and	and	CCONJ
ftr-393	1206	70	possible	possible	ADJ
ftr-393	1206	71	counter	counter	NOUN
ftr-393	1206	72	-	-	NOUN
ftr-393	1206	73	arguments	argument	NOUN
ftr-393	1206	74	.	.	PUNCT
ftr-393	1206	75	”	"	PUNCT
ftr-393	1207	1	2007	2007	NUM
ftr-393	1207	2	]	]	PUNCT
ftr-393	1207	3	recent	recent	ADJ
ftr-393	1207	4	developments	development	NOUN
ftr-393	1207	5	in	in	ADP
ftr-393	1207	6	federal	federal	ADJ
ftr-393	1207	7	income	income	NOUN
ftr-393	1207	8	taxation	taxation	NOUN
ftr-393	1207	9	501	501	NUM
ftr-393	1207	10	•	•	NOUN
ftr-393	1207	11	the	the	DET
ftr-393	1207	12	court	court	NOUN
ftr-393	1207	13	stated	state	VERB
ftr-393	1207	14	:	:	PUNCT
ftr-393	1208	1	[	[	X
ftr-393	1208	2	i]n	i]n	X
ftr-393	1208	3	united	united	PROPN
ftr-393	1208	4	states	states	PROPN
ftr-393	1208	5	v.	v.	ADP
ftr-393	1208	6	adlman	adlman	NOUN
ftr-393	1208	7	,	,	PUNCT
ftr-393	1208	8	68	68	NUM
ftr-393	1208	9	f.3d	f.3d	NUM
ftr-393	1208	10	1495	1495	NUM
ftr-393	1208	11	,	,	PUNCT
ftr-393	1208	12	1496	1496	NUM
ftr-393	1208	13	(	(	PUNCT
ftr-393	1208	14	2d	2d	NUM
ftr-393	1208	15	cir	cir	NOUN
ftr-393	1208	16	.	.	PROPN
ftr-393	1208	17	1995	1995	NUM
ftr-393	1208	18	)	)	PUNCT
ftr-393	1208	19	(	(	PUNCT
ftr-393	1208	20	adlman	adlman	NOUN
ftr-393	1208	21	i	i	PROPN
ftr-393	1208	22	)	)	PUNCT
ftr-393	1208	23	,	,	PUNCT
ftr-393	1208	24	an	an	DET
ftr-393	1208	25	accounting	accounting	NOUN
ftr-393	1208	26	firm	firm	NOUN
ftr-393	1208	27	prepared	prepare	VERB
ftr-393	1208	28	documents	document	NOUN
ftr-393	1208	29	evaluating	evaluate	VERB
ftr-393	1208	30	the	the	DET
ftr-393	1208	31	tax	tax	NOUN
ftr-393	1208	32	consequences	consequence	NOUN
ftr-393	1208	33	and	and	CCONJ
ftr-393	1208	34	likely	likely	ADJ
ftr-393	1208	35	irs	irs	PROPN
ftr-393	1208	36	challenges	challenge	NOUN
ftr-393	1208	37	to	to	ADP
ftr-393	1208	38	a	a	DET
ftr-393	1208	39	company	company	NOUN
ftr-393	1208	40	’s	’s	PART
ftr-393	1208	41	proposed	propose	VERB
ftr-393	1208	42	reorganization	reorganization	NOUN
ftr-393	1208	43	in	in	ADP
ftr-393	1208	44	which	which	PRON
ftr-393	1208	45	the	the	DET
ftr-393	1208	46	company	company	NOUN
ftr-393	1208	47	would	would	AUX
ftr-393	1208	48	claim	claim	VERB
ftr-393	1208	49	a	a	DET
ftr-393	1208	50	capital	capital	NOUN
ftr-393	1208	51	loss	loss	NOUN
ftr-393	1208	52	of	of	ADP
ftr-393	1208	53	$	$	SYM
ftr-393	1208	54	290	290	NUM
ftr-393	1208	55	million	million	NUM
ftr-393	1208	56	.	.	PUNCT
ftr-393	1209	1	the	the	DET
ftr-393	1209	2	second	second	ADJ
ftr-393	1209	3	circuit	circuit	NOUN
ftr-393	1209	4	held	hold	VERB
ftr-393	1209	5	that	that	SCONJ
ftr-393	1209	6	the	the	DET
ftr-393	1209	7	district	district	NOUN
ftr-393	1209	8	court	court	NOUN
ftr-393	1209	9	erred	err	VERB
ftr-393	1209	10	in	in	ADP
ftr-393	1209	11	concluding	conclude	VERB
ftr-393	1209	12	that	that	SCONJ
ftr-393	1209	13	the	the	DET
ftr-393	1209	14	prospect	prospect	NOUN
ftr-393	1209	15	of	of	ADP
ftr-393	1209	16	litigation	litigation	NOUN
ftr-393	1209	17	was	be	AUX
ftr-393	1209	18	too	too	ADV
ftr-393	1209	19	remote	remote	ADJ
ftr-393	1209	20	for	for	ADP
ftr-393	1209	21	work	work	NOUN
ftr-393	1209	22	-	-	PUNCT
ftr-393	1209	23	product	product	NOUN
ftr-393	1209	24	privilege	privilege	NOUN
ftr-393	1209	25	to	to	PART
ftr-393	1209	26	apply	apply	VERB
ftr-393	1209	27	,	,	PUNCT
ftr-393	1209	28	observing	observe	VERB
ftr-393	1209	29	that	that	SCONJ
ftr-393	1209	30	“	"	PUNCT
ftr-393	1209	31	[	[	X
ftr-393	1209	32	i]n	i]n	ADJ
ftr-393	1209	33	many	many	ADJ
ftr-393	1209	34	instances	instance	NOUN
ftr-393	1209	35	,	,	PUNCT
ftr-393	1209	36	the	the	DET
ftr-393	1209	37	expected	expect	VERB
ftr-393	1209	38	litigation	litigation	NOUN
ftr-393	1209	39	is	be	AUX
ftr-393	1209	40	quite	quite	ADV
ftr-393	1209	41	concrete	concrete	ADJ
ftr-393	1209	42	,	,	PUNCT
ftr-393	1209	43	notwithstanding	notwithstanding	SCONJ
ftr-393	1209	44	that	that	SCONJ
ftr-393	1209	45	the	the	DET
ftr-393	1209	46	events	event	NOUN
ftr-393	1209	47	giving	give	VERB
ftr-393	1209	48	rise	rise	NOUN
ftr-393	1209	49	to	to	ADP
ftr-393	1209	50	it	it	PRON
ftr-393	1209	51	have	have	AUX
ftr-393	1209	52	not	not	PART
ftr-393	1209	53	yet	yet	ADV
ftr-393	1209	54	occurred	occur	VERB
ftr-393	1209	55	.	.	PUNCT
ftr-393	1209	56	”	"	PUNCT
ftr-393	1210	1	i	i	PRON
ftr-393	1210	2	d.	d.	PROPN
ftr-393	1210	3	at	at	ADP
ftr-393	1210	4	1501	1501	NUM
ftr-393	1210	5	.	.	PUNCT
ftr-393	1211	1	the	the	DET
ftr-393	1211	2	court	court	NOUN
ftr-393	1211	3	remanded	remand	VERB
ftr-393	1211	4	the	the	DET
ftr-393	1211	5	matter	matter	NOUN
ftr-393	1211	6	for	for	SCONJ
ftr-393	1211	7	the	the	DET
ftr-393	1211	8	district	district	NOUN
ftr-393	1211	9	court	court	NOUN
ftr-393	1211	10	to	to	PART
ftr-393	1211	11	apply	apply	VERB
ftr-393	1211	12	the	the	DET
ftr-393	1211	13	proper	proper	ADJ
ftr-393	1211	14	standard	standard	NOUN
ftr-393	1211	15	.	.	PUNCT
ftr-393	1212	1	•	•	NUM
ftr-393	1212	2	the	the	DET
ftr-393	1212	3	standard	standard	ADJ
ftr-393	1212	4	test	test	NOUN
ftr-393	1212	5	to	to	PART
ftr-393	1212	6	be	be	AUX
ftr-393	1212	7	used	use	VERB
ftr-393	1212	8	to	to	PART
ftr-393	1212	9	establish	establish	VERB
ftr-393	1212	10	whether	whether	SCONJ
ftr-393	1212	11	documents	document	NOUN
ftr-393	1212	12	were	be	AUX
ftr-393	1212	13	prepared	prepare	VERB
ftr-393	1212	14	“	"	PUNCT
ftr-393	1212	15	in	in	ADP
ftr-393	1212	16	anticipation	anticipation	NOUN
ftr-393	1212	17	of	of	ADP
ftr-393	1212	18	litigation	litigation	NOUN
ftr-393	1212	19	”	"	PUNCT
ftr-393	1212	20	is	be	AUX
ftr-393	1212	21	the	the	DET
ftr-393	1212	22	question	question	NOUN
ftr-393	1212	23	of	of	ADP
ftr-393	1212	24	whether	whether	SCONJ
ftr-393	1212	25	the	the	DET
ftr-393	1212	26	“	"	PUNCT
ftr-393	1212	27	documents	document	NOUN
ftr-393	1212	28	can	can	AUX
ftr-393	1212	29	be	be	AUX
ftr-393	1212	30	said	say	VERB
ftr-393	1212	31	to	to	PART
ftr-393	1212	32	have	have	AUX
ftr-393	1212	33	been	be	AUX
ftr-393	1212	34	created	create	VERB
ftr-393	1212	35	because	because	SCONJ
ftr-393	1212	36	of	of	ADP
ftr-393	1212	37	the	the	DET
ftr-393	1212	38	prospect	prospect	NOUN
ftr-393	1212	39	of	of	ADP
ftr-393	1212	40	litigation	litigation	NOUN
ftr-393	1212	41	”	"	PUNCT
ftr-393	1212	42	(	(	PUNCT
ftr-393	1212	43	the	the	PRON
ftr-393	1212	44	“	"	PUNCT
ftr-393	1212	45	because	because	SCONJ
ftr-393	1212	46	of	of	ADP
ftr-393	1212	47	”	"	PUNCT
ftr-393	1212	48	test	test	NOUN
ftr-393	1212	49	)	)	PUNCT
ftr-393	1212	50	–	–	PUNCT
ftr-393	1212	51	as	as	SCONJ
ftr-393	1212	52	opposed	oppose	VERB
ftr-393	1212	53	to	to	ADP
ftr-393	1212	54	whether	whether	SCONJ
ftr-393	1212	55	they	they	PRON
ftr-393	1212	56	would	would	AUX
ftr-393	1212	57	have	have	AUX
ftr-393	1212	58	been	be	AUX
ftr-393	1212	59	prepared	prepare	VERB
ftr-393	1212	60	in	in	ADP
ftr-393	1212	61	substantially	substantially	ADV
ftr-393	1212	62	the	the	DET
ftr-393	1212	63	same	same	ADJ
ftr-393	1212	64	form	form	NOUN
ftr-393	1212	65	in	in	ADP
ftr-393	1212	66	the	the	DET
ftr-393	1212	67	absence	absence	NOUN
ftr-393	1212	68	of	of	ADP
ftr-393	1212	69	prospective	prospective	ADJ
ftr-393	1212	70	litigation	litigation	NOUN
ftr-393	1212	71	.	.	PUNCT
ftr-393	1213	1	in	in	ADP
ftr-393	1213	2	applying	apply	VERB
ftr-393	1213	3	the	the	DET
ftr-393	1213	4	test	test	NOUN
ftr-393	1213	5	,	,	PUNCT
ftr-393	1213	6	the	the	DET
ftr-393	1213	7	court	court	NOUN
ftr-393	1213	8	is	be	AUX
ftr-393	1213	9	to	to	PART
ftr-393	1213	10	ask	ask	VERB
ftr-393	1213	11	“	"	PUNCT
ftr-393	1213	12	(	(	PUNCT
ftr-393	1213	13	1	1	X
ftr-393	1213	14	)	)	PUNCT
ftr-393	1213	15	whether	whether	SCONJ
ftr-393	1213	16	a	a	DET
ftr-393	1213	17	document	document	NOUN
ftr-393	1213	18	was	be	AUX
ftr-393	1213	19	created	create	VERB
ftr-393	1213	20	because	because	SCONJ
ftr-393	1213	21	of	of	ADP
ftr-393	1213	22	a	a	DET
ftr-393	1213	23	party	party	NOUN
ftr-393	1213	24	’s	’s	PART
ftr-393	1213	25	subjective	subjective	ADJ
ftr-393	1213	26	anticipation	anticipation	NOUN
ftr-393	1213	27	of	of	ADP
ftr-393	1213	28	litigation	litigation	NOUN
ftr-393	1213	29	,	,	PUNCT
ftr-393	1213	30	as	as	SCONJ
ftr-393	1213	31	contrasted	contrast	VERB
ftr-393	1213	32	with	with	ADP
ftr-393	1213	33	an	an	DET
ftr-393	1213	34	ordinary	ordinary	ADJ
ftr-393	1213	35	business	business	NOUN
ftr-393	1213	36	purpose	purpose	NOUN
ftr-393	1213	37	,	,	PUNCT
ftr-393	1213	38	and	and	CCONJ
ftr-393	1213	39	(	(	PUNCT
ftr-393	1213	40	2	2	X
ftr-393	1213	41	)	)	PUNCT
ftr-393	1213	42	whether	whether	SCONJ
ftr-393	1213	43	that	that	DET
ftr-393	1213	44	subjective	subjective	ADJ
ftr-393	1213	45	anticipation	anticipation	NOUN
ftr-393	1213	46	of	of	ADP
ftr-393	1213	47	litigation	litigation	NOUN
ftr-393	1213	48	was	be	AUX
ftr-393	1213	49	objectively	objectively	ADV
ftr-393	1213	50	reasonable	reasonable	ADJ
ftr-393	1213	51	.	.	PUNCT
ftr-393	1213	52	”	"	PUNCT
ftr-393	1214	1	•	•	ADP
ftr-393	1214	2	the	the	DET
ftr-393	1214	3	court	court	NOUN
ftr-393	1214	4	noted	note	VERB
ftr-393	1214	5	that	that	SCONJ
ftr-393	1214	6	the	the	DET
ftr-393	1214	7	reason	reason	NOUN
ftr-393	1214	8	for	for	ADP
ftr-393	1214	9	the	the	DET
ftr-393	1214	10	requesting	request	VERB
ftr-393	1214	11	party	party	NOUN
ftr-393	1214	12	to	to	PART
ftr-393	1214	13	seek	seek	VERB
ftr-393	1214	14	such	such	ADJ
ftr-393	1214	15	documents	document	NOUN
ftr-393	1214	16	is	be	AUX
ftr-393	1214	17	usually	usually	ADV
ftr-393	1214	18	to	to	PART
ftr-393	1214	19	see	see	VERB
ftr-393	1214	20	the	the	DET
ftr-393	1214	21	“	"	PUNCT
ftr-393	1214	22	[	[	X
ftr-393	1214	23	tax	tax	NOUN
ftr-393	1214	24	professionals	professional	NOUN
ftr-393	1214	25	’	'	PUNCT
ftr-393	1214	26	]	]	PUNCT
ftr-393	1214	27	assessment	assessment	NOUN
ftr-393	1214	28	of	of	ADP
ftr-393	1214	29	the	the	DET
ftr-393	1214	30	[	[	X
ftr-393	1214	31	transaction	transaction	NOUN
ftr-393	1214	32	’s	’s	X
ftr-393	1214	33	]	]	PUNCT
ftr-393	1214	34	legal	legal	ADJ
ftr-393	1214	35	vulnerabilities	vulnerability	NOUN
ftr-393	1214	36	,	,	PUNCT
ftr-393	1214	37	in	in	ADP
ftr-393	1214	38	order	order	NOUN
ftr-393	1214	39	to	to	PART
ftr-393	1214	40	make	make	VERB
ftr-393	1214	41	sure	sure	ADJ
ftr-393	1214	42	it	it	PRON
ftr-393	1214	43	does	do	AUX
ftr-393	1214	44	not	not	PART
ftr-393	1214	45	miss	miss	VERB
ftr-393	1214	46	anything	anything	PRON
ftr-393	1214	47	in	in	ADP
ftr-393	1214	48	crafting	craft	VERB
ftr-393	1214	49	its	its	PRON
ftr-393	1214	50	legal	legal	ADJ
ftr-393	1214	51	case	case	NOUN
ftr-393	1214	52	,	,	PUNCT
ftr-393	1214	53	”	"	PUNCT
ftr-393	1214	54	which	which	PRON
ftr-393	1214	55	it	it	PRON
ftr-393	1214	56	noted	note	VERB
ftr-393	1214	57	was	be	AUX
ftr-393	1214	58	precisely	precisely	ADV
ftr-393	1214	59	the	the	DET
ftr-393	1214	60	type	type	NOUN
ftr-393	1214	61	of	of	ADP
ftr-393	1214	62	discovery	discovery	NOUN
ftr-393	1214	63	protected	protect	VERB
ftr-393	1214	64	by	by	ADP
ftr-393	1214	65	the	the	DET
ftr-393	1214	66	work	work	NOUN
ftr-393	1214	67	product	product	NOUN
ftr-393	1214	68	doctrine	doctrine	NOUN
ftr-393	1214	69	.	.	PUNCT
ftr-393	1215	1	•	•	NOUN
ftr-393	1215	2	the	the	DET
ftr-393	1215	3	court	court	NOUN
ftr-393	1215	4	rejected	reject	VERB
ftr-393	1215	5	the	the	DET
ftr-393	1215	6	irs	irs	PROPN
ftr-393	1215	7	argument	argument	NOUN
ftr-393	1215	8	that	that	SCONJ
ftr-393	1215	9	the	the	DET
ftr-393	1215	10	memoranda	memoranda	NOUN
ftr-393	1215	11	were	be	AUX
ftr-393	1215	12	not	not	PART
ftr-393	1215	13	prepared	prepare	VERB
ftr-393	1215	14	in	in	ADP
ftr-393	1215	15	anticipation	anticipation	NOUN
ftr-393	1215	16	of	of	ADP
ftr-393	1215	17	litigation	litigation	NOUN
ftr-393	1215	18	,	,	PUNCT
ftr-393	1215	19	but	but	CCONJ
ftr-393	1215	20	“	"	PUNCT
ftr-393	1215	21	were	be	AUX
ftr-393	1215	22	more	more	ADV
ftr-393	1215	23	likely	likely	ADV
ftr-393	1215	24	prepared	prepared	ADJ
ftr-393	1215	25	to	to	PART
ftr-393	1215	26	assist	assist	VERB
ftr-393	1215	27	yum	yum	PROPN
ftr-393	1215	28	in	in	ADP
ftr-393	1215	29	the	the	DET
ftr-393	1215	30	preparation	preparation	NOUN
ftr-393	1215	31	of	of	ADP
ftr-393	1215	32	its	its	PRON
ftr-393	1215	33	taxes	taxis	NOUN
ftr-393	1215	34	and	and	CCONJ
ftr-393	1215	35	the	the	DET
ftr-393	1215	36	avoidance	avoidance	NOUN
ftr-393	1215	37	of	of	ADP
ftr-393	1215	38	understatement	understatement	NOUN
ftr-393	1215	39	penalties	penalty	NOUN
ftr-393	1215	40	if	if	SCONJ
ftr-393	1215	41	the	the	DET
ftr-393	1215	42	irs	irs	PROPN
ftr-393	1215	43	disagreed	disagree	VERB
ftr-393	1215	44	with	with	ADP
ftr-393	1215	45	yum	yum	PROPN
ftr-393	1215	46	’s	’s	PART
ftr-393	1215	47	tax	tax	NOUN
ftr-393	1215	48	treatment	treatment	NOUN
ftr-393	1215	49	.	.	PUNCT
ftr-393	1215	50	.	.	PUNCT
ftr-393	1215	51	.	.	PUNCT
ftr-393	1215	52	.	.	PUNCT
ftr-393	1215	53	”	"	PUNCT
ftr-393	1216	1	•	•	ADP
ftr-393	1216	2	the	the	DET
ftr-393	1216	3	court	court	NOUN
ftr-393	1216	4	finally	finally	ADV
ftr-393	1216	5	held	hold	VERB
ftr-393	1216	6	that	that	SCONJ
ftr-393	1216	7	the	the	DET
ftr-393	1216	8	fact	fact	NOUN
ftr-393	1216	9	that	that	SCONJ
ftr-393	1216	10	the	the	DET
ftr-393	1216	11	memoranda	memoranda	NOUN
ftr-393	1216	12	bore	bear	VERB
ftr-393	1216	13	an	an	DET
ftr-393	1216	14	attorney	attorney	NOUN
ftr-393	1216	15	-	-	PUNCT
ftr-393	1216	16	client	client	NOUN
ftr-393	1216	17	privilege	privilege	NOUN
ftr-393	1216	18	designation	designation	NOUN
ftr-393	1216	19	,	,	PUNCT
ftr-393	1216	20	not	not	PART
ftr-393	1216	21	a	a	DET
ftr-393	1216	22	workproduct	workproduct	NOUN
ftr-393	1216	23	designation	designation	NOUN
ftr-393	1216	24	,	,	PUNCT
ftr-393	1216	25	should	should	AUX
ftr-393	1216	26	not	not	PART
ftr-393	1216	27	alone	alone	ADV
ftr-393	1216	28	settle	settle	VERB
ftr-393	1216	29	the	the	DET
ftr-393	1216	30	inquiry	inquiry	NOUN
ftr-393	1216	31	as	as	ADP
ftr-393	1216	32	to	to	ADP
ftr-393	1216	33	whether	whether	SCONJ
ftr-393	1216	34	they	they	PRON
ftr-393	1216	35	were	be	AUX
ftr-393	1216	36	prepared	prepare	VERB
ftr-393	1216	37	in	in	ADP
ftr-393	1216	38	anticipation	anticipation	NOUN
ftr-393	1216	39	of	of	ADP
ftr-393	1216	40	litigation	litigation	NOUN
ftr-393	1216	41	.	.	PUNCT
ftr-393	1217	1	6	6	X
ftr-393	1217	2	.	.	X
ftr-393	1217	3	new	new	ADJ
ftr-393	1217	4	disclosure	disclosure	NOUN
ftr-393	1217	5	and	and	CCONJ
ftr-393	1217	6	list	list	NOUN
ftr-393	1217	7	maintenance	maintenance	NOUN
ftr-393	1217	8	regulations	regulation	NOUN
ftr-393	1217	9	.	.	PUNCT
ftr-393	1218	1	t.d	t.d	PROPN
ftr-393	1218	2	.	.	PROPN
ftr-393	1218	3	9295	9295	NUM
ftr-393	1218	4	,	,	PUNCT
ftr-393	1218	5	ajca	ajca	VERB
ftr-393	1218	6	modifications	modification	NOUN
ftr-393	1218	7	to	to	ADP
ftr-393	1218	8	the	the	DET
ftr-393	1218	9	section	section	NOUN
ftr-393	1218	10	6011	6011	NUM
ftr-393	1218	11	,	,	PUNCT
ftr-393	1218	12	6111	6111	NUM
ftr-393	1218	13	,	,	PUNCT
ftr-393	1218	14	and	and	CCONJ
ftr-393	1218	15	6112	6112	NUM
ftr-393	1218	16	regulations	regulation	NOUN
ftr-393	1218	17	,	,	PUNCT
ftr-393	1218	18	71	71	NUM
ftr-393	1218	19	f.r	f.r	NOUN
ftr-393	1218	20	.	.	NOUN
ftr-393	1218	21	64458	64458	NUM
ftr-393	1218	22	(	(	PUNCT
ftr-393	1218	23	11/2/06	11/2/06	NUM
ftr-393	1218	24	)	)	PUNCT
ftr-393	1218	25	.	.	PUNCT
ftr-393	1219	1	these	these	DET
ftr-393	1219	2	final	final	ADJ
ftr-393	1219	3	and	and	CCONJ
ftr-393	1219	4	temporary	temporary	ADJ
ftr-393	1219	5	regulations	regulation	NOUN
ftr-393	1219	6	502	502	NUM
ftr-393	1219	7	florida	florida	PROPN
ftr-393	1219	8	tax	tax	NOUN
ftr-393	1219	9	review	review	NOUN
ftr-393	1219	10	[	[	X
ftr-393	1219	11	vol	vol	NOUN
ftr-393	1219	12	.	.	PUNCT
ftr-393	1219	13	8	8	NUM
ftr-393	1219	14	:	:	PUNCT
ftr-393	1219	15	si	si	X
ftr-393	1219	16	are	be	AUX
ftr-393	1219	17	part	part	NOUN
ftr-393	1219	18	of	of	ADP
ftr-393	1219	19	a	a	DET
ftr-393	1219	20	package	package	NOUN
ftr-393	1219	21	of	of	ADP
ftr-393	1219	22	four	four	NUM
ftr-393	1219	23	regulations	regulation	NOUN
ftr-393	1219	24	and	and	CCONJ
ftr-393	1219	25	proposed	propose	VERB
ftr-393	1219	26	regulations	regulation	NOUN
ftr-393	1219	27	that	that	PRON
ftr-393	1219	28	modify	modify	VERB
ftr-393	1219	29	the	the	DET
ftr-393	1219	30	rules	rule	NOUN
ftr-393	1219	31	for	for	ADP
ftr-393	1219	32	disclosing	disclose	VERB
ftr-393	1219	33	reportable	reportable	ADJ
ftr-393	1219	34	transactions	transaction	NOUN
ftr-393	1219	35	and	and	CCONJ
ftr-393	1219	36	list	list	NOUN
ftr-393	1219	37	maintenance	maintenance	NOUN
ftr-393	1219	38	requirements	requirement	NOUN
ftr-393	1219	39	following	follow	VERB
ftr-393	1219	40	the	the	DET
ftr-393	1219	41	enactment	enactment	NOUN
ftr-393	1219	42	of	of	ADP
ftr-393	1219	43	the	the	DET
ftr-393	1219	44	jobs	job	NOUN
ftr-393	1219	45	act	act	NOUN
ftr-393	1219	46	of	of	ADP
ftr-393	1219	47	2004	2004	NUM
ftr-393	1219	48	.	.	PUNCT
ftr-393	1220	1	a.	a.	NOUN
ftr-393	1220	2	reg-103038	reg-103038	PROPN
ftr-393	1220	3	-	-	PUNCT
ftr-393	1220	4	05	05	NUM
ftr-393	1220	5	,	,	PUNCT
ftr-393	1220	6	ajca	ajca	VERB
ftr-393	1220	7	modifications	modification	NOUN
ftr-393	1220	8	to	to	ADP
ftr-393	1220	9	the	the	DET
ftr-393	1220	10	section	section	NOUN
ftr-393	1220	11	6011	6011	NUM
ftr-393	1220	12	regulations	regulation	NOUN
ftr-393	1220	13	,	,	PUNCT
ftr-393	1220	14	71	71	NUM
ftr-393	1220	15	f.r	f.r	NOUN
ftr-393	1220	16	.	.	PROPN
ftr-393	1220	17	64488	64488	NUM
ftr-393	1220	18	(	(	PUNCT
ftr-393	1220	19	11/2/06	11/2/06	NUM
ftr-393	1220	20	)	)	PUNCT
ftr-393	1220	21	.	.	PUNCT
ftr-393	1221	1	these	these	DET
ftr-393	1221	2	proposed	propose	VERB
ftr-393	1221	3	regulations	regulation	NOUN
ftr-393	1221	4	modify	modify	VERB
ftr-393	1221	5	the	the	DET
ftr-393	1221	6	rules	rule	NOUN
ftr-393	1221	7	on	on	ADP
ftr-393	1221	8	the	the	DET
ftr-393	1221	9	disclosure	disclosure	NOUN
ftr-393	1221	10	of	of	ADP
ftr-393	1221	11	reportable	reportable	ADJ
ftr-393	1221	12	transactions	transaction	NOUN
ftr-393	1221	13	.	.	PUNCT
ftr-393	1222	1	they	they	PRON
ftr-393	1222	2	also	also	ADV
ftr-393	1222	3	eliminate	eliminate	VERB
ftr-393	1222	4	the	the	DET
ftr-393	1222	5	special	special	ADJ
ftr-393	1222	6	rule	rule	NOUN
ftr-393	1222	7	for	for	ADP
ftr-393	1222	8	lease	lease	NOUN
ftr-393	1222	9	transactions	transaction	NOUN
ftr-393	1222	10	,	,	PUNCT
ftr-393	1222	11	making	make	VERB
ftr-393	1222	12	those	those	DET
ftr-393	1222	13	transactions	transaction	NOUN
ftr-393	1222	14	subject	subject	ADJ
ftr-393	1222	15	to	to	ADP
ftr-393	1222	16	the	the	DET
ftr-393	1222	17	same	same	ADJ
ftr-393	1222	18	disclosure	disclosure	NOUN
ftr-393	1222	19	rules	rule	NOUN
ftr-393	1222	20	as	as	ADP
ftr-393	1222	21	other	other	ADJ
ftr-393	1222	22	transactions	transaction	NOUN
ftr-393	1222	23	.	.	PUNCT
ftr-393	1223	1	b.	b.	PROPN
ftr-393	1223	2	reg-103039	reg-103039	PROPN
ftr-393	1223	3	-	-	PUNCT
ftr-393	1223	4	05	05	NUM
ftr-393	1223	5	,	,	PUNCT
ftr-393	1223	6	ajca	ajca	VERB
ftr-393	1223	7	modifications	modification	NOUN
ftr-393	1223	8	to	to	ADP
ftr-393	1223	9	the	the	DET
ftr-393	1223	10	section	section	NOUN
ftr-393	1223	11	6111	6111	NUM
ftr-393	1223	12	regulations	regulation	NOUN
ftr-393	1223	13	,	,	PUNCT
ftr-393	1223	14	71	71	NUM
ftr-393	1223	15	f.r	f.r	NOUN
ftr-393	1223	16	.	.	NOUN
ftr-393	1223	17	64496	64496	NUM
ftr-393	1223	18	(	(	PUNCT
ftr-393	1223	19	11/2/06	11/2/06	NUM
ftr-393	1223	20	)	)	PUNCT
ftr-393	1223	21	.	.	PUNCT
ftr-393	1224	1	these	these	DET
ftr-393	1224	2	proposed	propose	VERB
ftr-393	1224	3	regulations	regulation	NOUN
ftr-393	1224	4	provide	provide	VERB
ftr-393	1224	5	rules	rule	NOUN
ftr-393	1224	6	for	for	ADP
ftr-393	1224	7	the	the	DET
ftr-393	1224	8	disclosure	disclosure	NOUN
ftr-393	1224	9	of	of	ADP
ftr-393	1224	10	reportable	reportable	ADJ
ftr-393	1224	11	transactions	transaction	NOUN
ftr-393	1224	12	under	under	ADP
ftr-393	1224	13	§	§	PROPN
ftr-393	1224	14	6111	6111	NUM
ftr-393	1224	15	by	by	ADP
ftr-393	1224	16	material	material	NOUN
ftr-393	1224	17	advisors	advisor	NOUN
ftr-393	1224	18	.	.	PUNCT
ftr-393	1225	1	c.	c.	PROPN
ftr-393	1225	2	reg-103043	reg-103043	PROPN
ftr-393	1225	3	-	-	PUNCT
ftr-393	1225	4	05	05	NUM
ftr-393	1225	5	,	,	PUNCT
ftr-393	1225	6	ajca	ajca	VERB
ftr-393	1225	7	modifications	modification	NOUN
ftr-393	1225	8	to	to	ADP
ftr-393	1225	9	the	the	DET
ftr-393	1225	10	section	section	NOUN
ftr-393	1225	11	6112	6112	NUM
ftr-393	1225	12	regulations	regulation	NOUN
ftr-393	1225	13	,	,	PUNCT
ftr-393	1225	14	71	71	NUM
ftr-393	1225	15	f.r	f.r	NOUN
ftr-393	1225	16	.	.	PROPN
ftr-393	1225	17	64501	64501	NUM
ftr-393	1225	18	(	(	PUNCT
ftr-393	1225	19	11/2/06	11/2/06	NUM
ftr-393	1225	20	)	)	PUNCT
ftr-393	1225	21	.	.	PUNCT
ftr-393	1226	1	these	these	DET
ftr-393	1226	2	proposed	propose	VERB
ftr-393	1226	3	regulations	regulation	NOUN
ftr-393	1226	4	would	would	AUX
ftr-393	1226	5	provide	provide	VERB
ftr-393	1226	6	rules	rule	NOUN
ftr-393	1226	7	for	for	ADP
ftr-393	1226	8	material	material	NOUN
ftr-393	1226	9	advisors	advisor	NOUN
ftr-393	1226	10	who	who	PRON
ftr-393	1226	11	must	must	AUX
ftr-393	1226	12	prepare	prepare	VERB
ftr-393	1226	13	and	and	CCONJ
ftr-393	1226	14	maintain	maintain	VERB
ftr-393	1226	15	investor	investor	NOUN
ftr-393	1226	16	lists	list	NOUN
ftr-393	1226	17	under	under	ADP
ftr-393	1226	18	§	§	PROPN
ftr-393	1226	19	6112	6112	NUM
ftr-393	1226	20	.	.	PUNCT
ftr-393	1227	1	the	the	DET
ftr-393	1227	2	list	list	NOUN
ftr-393	1227	3	must	must	AUX
ftr-393	1227	4	identify	identify	VERB
ftr-393	1227	5	each	each	DET
ftr-393	1227	6	person	person	NOUN
ftr-393	1227	7	who	who	PRON
ftr-393	1227	8	was	be	AUX
ftr-393	1227	9	advised	advise	VERB
ftr-393	1227	10	with	with	ADP
ftr-393	1227	11	respect	respect	NOUN
ftr-393	1227	12	to	to	ADP
ftr-393	1227	13	any	any	DET
ftr-393	1227	14	reportable	reportable	ADJ
ftr-393	1227	15	transaction	transaction	NOUN
ftr-393	1227	16	.	.	PUNCT
ftr-393	1228	1	the	the	DET
ftr-393	1228	2	proposed	propose	VERB
ftr-393	1228	3	regulations	regulation	NOUN
ftr-393	1228	4	would	would	AUX
ftr-393	1228	5	also	also	ADV
ftr-393	1228	6	require	require	VERB
ftr-393	1228	7	the	the	DET
ftr-393	1228	8	material	material	NOUN
ftr-393	1228	9	adviser	adviser	NOUN
ftr-393	1228	10	to	to	PART
ftr-393	1228	11	include	include	VERB
ftr-393	1228	12	the	the	DET
ftr-393	1228	13	names	name	NOUN
ftr-393	1228	14	of	of	ADP
ftr-393	1228	15	other	other	ADJ
ftr-393	1228	16	material	material	NOUN
ftr-393	1228	17	advisers	adviser	NOUN
ftr-393	1228	18	to	to	ADP
ftr-393	1228	19	the	the	DET
ftr-393	1228	20	transaction	transaction	NOUN
ftr-393	1228	21	and	and	CCONJ
ftr-393	1228	22	any	any	DET
ftr-393	1228	23	designation	designation	NOUN
ftr-393	1228	24	agreement	agreement	NOUN
ftr-393	1228	25	to	to	PART
ftr-393	1228	26	which	which	PRON
ftr-393	1228	27	the	the	DET
ftr-393	1228	28	material	material	NOUN
ftr-393	1228	29	adviser	adviser	NOUN
ftr-393	1228	30	is	be	AUX
ftr-393	1228	31	a	a	DET
ftr-393	1228	32	party	party	NOUN
ftr-393	1228	33	.	.	PUNCT
ftr-393	1229	1	they	they	PRON
ftr-393	1229	2	also	also	ADV
ftr-393	1229	3	clarify	clarify	VERB
ftr-393	1229	4	that	that	SCONJ
ftr-393	1229	5	the	the	DET
ftr-393	1229	6	list	list	NOUN
ftr-393	1229	7	must	must	AUX
ftr-393	1229	8	include	include	VERB
ftr-393	1229	9	an	an	DET
ftr-393	1229	10	itemized	itemize	VERB
ftr-393	1229	11	statement	statement	NOUN
ftr-393	1229	12	of	of	ADP
ftr-393	1229	13	information	information	NOUN
ftr-393	1229	14	,	,	PUNCT
ftr-393	1229	15	a	a	DET
ftr-393	1229	16	detailed	detailed	ADJ
ftr-393	1229	17	description	description	NOUN
ftr-393	1229	18	of	of	ADP
ftr-393	1229	19	the	the	DET
ftr-393	1229	20	transaction	transaction	NOUN
ftr-393	1229	21	,	,	PUNCT
ftr-393	1229	22	and	and	CCONJ
ftr-393	1229	23	copies	copy	NOUN
ftr-393	1229	24	of	of	ADP
ftr-393	1229	25	documents	document	NOUN
ftr-393	1229	26	related	relate	VERB
ftr-393	1229	27	to	to	ADP
ftr-393	1229	28	the	the	DET
ftr-393	1229	29	transaction	transaction	NOUN
ftr-393	1229	30	.	.	PUNCT
ftr-393	1230	1	d.	d.	PROPN
ftr-393	1230	2	tax	tax	NOUN
ftr-393	1230	3	shelter	shelter	NOUN
ftr-393	1230	4	penalties	penalty	NOUN
ftr-393	1230	5	,	,	PUNCT
ftr-393	1230	6	etc	etc	X
ftr-393	1230	7	.	.	X
ftr-393	1230	8	1	1	X
ftr-393	1230	9	.	.	X
ftr-393	1230	10	united	united	PROPN
ftr-393	1230	11	states	states	PROPN
ftr-393	1230	12	v.	v.	PROPN
ftr-393	1230	13	gleason	gleason	PROPN
ftr-393	1230	14	,	,	PUNCT
ftr-393	1230	15	94	94	NUM
ftr-393	1230	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1230	17	2004	2004	NUM
ftr-393	1230	18	-	-	SYM
ftr-393	1230	19	6344	6344	NUM
ftr-393	1230	20	(	(	PUNCT
ftr-393	1230	21	m.d	m.d	PROPN
ftr-393	1230	22	.	.	PROPN
ftr-393	1230	23	tenn	tenn	PROPN
ftr-393	1230	24	.	.	PROPN
ftr-393	1230	25	8/25/04	8/25/04	NUM
ftr-393	1230	26	)	)	PUNCT
ftr-393	1230	27	,	,	PUNCT
ftr-393	1230	28	aff’d	aff’d	VERB
ftr-393	1230	29	,	,	PUNCT
ftr-393	1230	30	432	432	NUM
ftr-393	1230	31	f.3d	f.3d	NUM
ftr-393	1230	32	678	678	NUM
ftr-393	1230	33	(	(	PUNCT
ftr-393	1230	34	6th	6th	ADJ
ftr-393	1230	35	cir	cir	NOUN
ftr-393	1230	36	.	.	PUNCT
ftr-393	1231	1	12/29/05	12/29/05	NUM
ftr-393	1231	2	)	)	PUNCT
ftr-393	1231	3	.	.	PUNCT
ftr-393	1232	1	tax	tax	NOUN
ftr-393	1232	2	shelter	shelter	NOUN
ftr-393	1232	3	promoter	promoter	NOUN
ftr-393	1232	4	was	be	AUX
ftr-393	1232	5	permanently	permanently	ADV
ftr-393	1232	6	enjoined	enjoin	VERB
ftr-393	1232	7	under	under	ADP
ftr-393	1232	8	§	§	PROPN
ftr-393	1232	9	7408	7408	NUM
ftr-393	1232	10	from	from	ADP
ftr-393	1232	11	selling	sell	VERB
ftr-393	1232	12	the	the	DET
ftr-393	1232	13	so	so	ADV
ftr-393	1232	14	-	-	PUNCT
ftr-393	1232	15	called	call	VERB
ftr-393	1232	16	“	"	PUNCT
ftr-393	1232	17	tax	tax	NOUN
ftr-393	1232	18	toolbox	toolbox	NOUN
ftr-393	1232	19	”	"	PUNCT
ftr-393	1232	20	which	which	PRON
ftr-393	1232	21	would	would	AUX
ftr-393	1232	22	permit	permit	VERB
ftr-393	1232	23	the	the	DET
ftr-393	1232	24	deduction	deduction	NOUN
ftr-393	1232	25	of	of	ADP
ftr-393	1232	26	personal	personal	ADJ
ftr-393	1232	27	expenses	expense	NOUN
ftr-393	1232	28	by	by	ADP
ftr-393	1232	29	falsely	falsely	ADV
ftr-393	1232	30	characterizing	characterize	VERB
ftr-393	1232	31	them	they	PRON
ftr-393	1232	32	as	as	ADP
ftr-393	1232	33	business	business	NOUN
ftr-393	1232	34	expenses	expense	NOUN
ftr-393	1232	35	.	.	PUNCT
ftr-393	1233	1	a.	a.	PROPN
ftr-393	1233	2	anderson	anderson	PROPN
ftr-393	1233	3	v.	v.	PROPN
ftr-393	1233	4	irs	irs	PROPN
ftr-393	1233	5	,	,	PUNCT
ftr-393	1233	6	442	442	NUM
ftr-393	1233	7	f.	f.	PROPN
ftr-393	1233	8	supp	supp	PROPN
ftr-393	1233	9	.	.	PUNCT
ftr-393	1234	1	2d	2d	NOUN
ftr-393	1234	2	365	365	NUM
ftr-393	1234	3	(	(	PUNCT
ftr-393	1234	4	e.d	e.d	PROPN
ftr-393	1234	5	.	.	PROPN
ftr-393	1234	6	tex	tex	PROPN
ftr-393	1234	7	.	.	PROPN
ftr-393	1234	8	5/18/06	5/18/06	NUM
ftr-393	1234	9	)	)	PUNCT
ftr-393	1234	10	.	.	PUNCT
ftr-393	1235	1	penalties	penalty	NOUN
ftr-393	1235	2	under	under	ADP
ftr-393	1235	3	§	§	PROPN
ftr-393	1235	4	6700	6700	NUM
ftr-393	1235	5	were	be	AUX
ftr-393	1235	6	imposed	impose	VERB
ftr-393	1235	7	on	on	ADP
ftr-393	1235	8	a	a	DET
ftr-393	1235	9	customerpromoter	customerpromoter	NOUN
ftr-393	1235	10	,	,	PUNCT
ftr-393	1235	11	who	who	PRON
ftr-393	1235	12	sold	sell	VERB
ftr-393	1235	13	81	81	NUM
ftr-393	1235	14	“	"	PUNCT
ftr-393	1235	15	tax	tax	NOUN
ftr-393	1235	16	toolbox	toolbox	NOUN
ftr-393	1235	17	”	"	PUNCT
ftr-393	1235	18	tax	tax	NOUN
ftr-393	1235	19	reduction	reduction	NOUN
ftr-393	1235	20	schemes	scheme	NOUN
ftr-393	1235	21	.	.	PUNCT
ftr-393	1236	1	2	2	X
ftr-393	1236	2	.	.	X
ftr-393	1236	3	mortensen	mortensen	PROPN
ftr-393	1236	4	v.	v.	PROPN
ftr-393	1236	5	commissioner	commissioner	PROPN
ftr-393	1236	6	,	,	PUNCT
ftr-393	1236	7	440	440	NUM
ftr-393	1236	8	f.3d	f.3d	NUM
ftr-393	1236	9	375	375	NUM
ftr-393	1236	10	(	(	PUNCT
ftr-393	1236	11	6th	6th	ADJ
ftr-393	1236	12	cir	cir	NOUN
ftr-393	1236	13	.	.	PUNCT
ftr-393	1237	1	2/28/06	2/28/06	NUM
ftr-393	1237	2	)	)	PUNCT
ftr-393	1237	3	.	.	PUNCT
ftr-393	1238	1	the	the	DET
ftr-393	1238	2	court	court	NOUN
ftr-393	1238	3	(	(	PUNCT
ftr-393	1238	4	judge	judge	PROPN
ftr-393	1238	5	martin	martin	PROPN
ftr-393	1238	6	)	)	PUNCT
ftr-393	1238	7	affirmed	affirm	VERB
ftr-393	1238	8	the	the	DET
ftr-393	1238	9	imposition	imposition	NOUN
ftr-393	1238	10	of	of	ADP
ftr-393	1238	11	the	the	DET
ftr-393	1238	12	§	§	PROPN
ftr-393	1238	13	6662(a	6662(a	NOUN
ftr-393	1238	14	)	)	PUNCT
ftr-393	1238	15	negligence	negligence	NOUN
ftr-393	1238	16	penalty	penalty	NOUN
ftr-393	1238	17	imposed	impose	VERB
ftr-393	1238	18	for	for	ADP
ftr-393	1238	19	the	the	DET
ftr-393	1238	20	1991	1991	NUM
ftr-393	1238	21	year	year	NOUN
ftr-393	1238	22	on	on	ADP
ftr-393	1238	23	an	an	DET
ftr-393	1238	24	investor	investor	NOUN
ftr-393	1238	25	in	in	ADP
ftr-393	1238	26	“	"	PUNCT
ftr-393	1238	27	the	the	DET
ftr-393	1238	28	1,000	1,000	NUM
ftr-393	1238	29	lb	lb	NOUN
ftr-393	1238	30	.	.	PUNCT
ftr-393	1238	31	tax	tax	NOUN
ftr-393	1238	32	shelter	shelter	NOUN
ftr-393	1238	33	,	,	PUNCT
ftr-393	1238	34	”	"	PUNCT
ftr-393	1238	35	which	which	PRON
ftr-393	1238	36	was	be	AUX
ftr-393	1238	37	one	one	NUM
ftr-393	1238	38	of	of	ADP
ftr-393	1238	39	the	the	DET
ftr-393	1238	40	hoyt	hoyt	PROPN
ftr-393	1238	41	cattle	cattle	NOUN
ftr-393	1238	42	-	-	PUNCT
ftr-393	1238	43	breeding	breed	VERB
ftr-393	1238	44	partnerships	partnership	NOUN
ftr-393	1238	45	.	.	PUNCT
ftr-393	1239	1	the	the	DET
ftr-393	1239	2	court	court	NOUN
ftr-393	1239	3	found	find	VERB
ftr-393	1239	4	that	that	SCONJ
ftr-393	1239	5	taxpayer	taxpayer	NOUN
ftr-393	1239	6	,	,	PUNCT
ftr-393	1239	7	who	who	PRON
ftr-393	1239	8	was	be	AUX
ftr-393	1239	9	college	college	NOUN
ftr-393	1239	10	educated	educate	VERB
ftr-393	1239	11	with	with	ADP
ftr-393	1239	12	a	a	DET
ftr-393	1239	13	degree	degree	NOUN
ftr-393	1239	14	in	in	ADP
ftr-393	1239	15	engineering	engineering	NOUN
ftr-393	1239	16	,	,	PUNCT
ftr-393	1239	17	could	could	AUX
ftr-393	1239	18	not	not	PART
ftr-393	1239	19	reasonably	reasonably	ADV
ftr-393	1239	20	rely	rely	VERB
ftr-393	1239	21	on	on	ADP
ftr-393	1239	22	his	his	PRON
ftr-393	1239	23	father	father	NOUN
ftr-393	1239	24	’s	’s	AUX
ftr-393	1239	25	telling	tell	VERB
ftr-393	1239	26	him	he	PRON
ftr-393	1240	1	that	that	SCONJ
ftr-393	1240	2	he	he	PRON
ftr-393	1240	3	[	[	X
ftr-393	1240	4	the	the	DET
ftr-393	1240	5	2007	2007	NUM
ftr-393	1240	6	]	]	PUNCT
ftr-393	1240	7	recent	recent	ADJ
ftr-393	1240	8	developments	development	NOUN
ftr-393	1240	9	in	in	ADP
ftr-393	1240	10	federal	federal	ADJ
ftr-393	1240	11	income	income	NOUN
ftr-393	1240	12	taxation	taxation	PROPN
ftr-393	1240	13	503	503	NUM
ftr-393	1240	14	father	father	NOUN
ftr-393	1240	15	]	]	PUNCT
ftr-393	1240	16	showed	show	VERB
ftr-393	1240	17	the	the	DET
ftr-393	1240	18	information	information	NOUN
ftr-393	1240	19	about	about	ADP
ftr-393	1240	20	the	the	DET
ftr-393	1240	21	investment	investment	NOUN
ftr-393	1240	22	to	to	ADP
ftr-393	1240	23	[	[	PUNCT
ftr-393	1240	24	an	an	DET
ftr-393	1240	25	unnamed	unnamed	ADJ
ftr-393	1240	26	]	]	PUNCT
ftr-393	1240	27	tax	tax	NOUN
ftr-393	1240	28	attorney	attorney	NOUN
ftr-393	1240	29	and	and	CCONJ
ftr-393	1240	30	that	that	SCONJ
ftr-393	1240	31	the	the	DET
ftr-393	1240	32	“	"	PUNCT
ftr-393	1240	33	attorney	attorney	NOUN
ftr-393	1240	34	looked	look	VERB
ftr-393	1240	35	over	over	ADP
ftr-393	1240	36	it	it	PRON
ftr-393	1240	37	and	and	CCONJ
ftr-393	1240	38	he	he	PRON
ftr-393	1240	39	said	say	VERB
ftr-393	1240	40	there	there	PRON
ftr-393	1240	41	was	be	VERB
ftr-393	1240	42	nothing	nothing	PRON
ftr-393	1240	43	illegal	illegal	ADJ
ftr-393	1240	44	.	.	PUNCT
ftr-393	1240	45	”	"	PUNCT
ftr-393	1241	1	the	the	DET
ftr-393	1241	2	court	court	NOUN
ftr-393	1241	3	further	far	ADV
ftr-393	1241	4	held	hold	VERB
ftr-393	1241	5	he	he	PRON
ftr-393	1241	6	could	could	AUX
ftr-393	1241	7	not	not	PART
ftr-393	1241	8	rely	rely	VERB
ftr-393	1241	9	on	on	ADP
ftr-393	1241	10	information	information	NOUN
ftr-393	1241	11	provided	provide	VERB
ftr-393	1241	12	by	by	ADP
ftr-393	1241	13	hoyt	hoyt	PROPN
ftr-393	1241	14	and	and	CCONJ
ftr-393	1241	15	hoyt	hoyt	PROPN
ftr-393	1241	16	’s	’s	PART
ftr-393	1241	17	“	"	PUNCT
ftr-393	1241	18	enrolled	enrol	VERB
ftr-393	1241	19	agent	agent	NOUN
ftr-393	1241	20	”	"	PUNCT
ftr-393	1241	21	status	status	NOUN
ftr-393	1241	22	because	because	SCONJ
ftr-393	1241	23	hoyt	hoyt	PROPN
ftr-393	1241	24	had	have	VERB
ftr-393	1241	25	a	a	DET
ftr-393	1241	26	conflict	conflict	NOUN
ftr-393	1241	27	of	of	ADP
ftr-393	1241	28	interest	interest	NOUN
ftr-393	1241	29	,	,	PUNCT
ftr-393	1241	30	and	and	CCONJ
ftr-393	1241	31	he	he	PRON
ftr-393	1241	32	could	could	AUX
ftr-393	1241	33	not	not	PART
ftr-393	1241	34	rely	rely	VERB
ftr-393	1241	35	on	on	ADP
ftr-393	1241	36	a	a	DET
ftr-393	1241	37	co	co	NOUN
ftr-393	1241	38	-	-	NOUN
ftr-393	1241	39	worker	worker	NOUN
ftr-393	1241	40	’s	’s	PART
ftr-393	1241	41	trip	trip	NOUN
ftr-393	1241	42	to	to	ADP
ftr-393	1241	43	the	the	DET
ftr-393	1241	44	hoyt	hoyt	PROPN
ftr-393	1241	45	ranch	ranch	NOUN
ftr-393	1241	46	where	where	SCONJ
ftr-393	1241	47	he	he	PRON
ftr-393	1241	48	saw	see	VERB
ftr-393	1241	49	cows	cow	NOUN
ftr-393	1241	50	and	and	CCONJ
ftr-393	1241	51	an	an	DET
ftr-393	1241	52	operating	operating	NOUN
ftr-393	1241	53	business	business	NOUN
ftr-393	1241	54	.	.	PUNCT
ftr-393	1242	1	•	•	NUM
ftr-393	1242	2	taxpayer	taxpayer	NOUN
ftr-393	1242	3	did	do	AUX
ftr-393	1242	4	not	not	PART
ftr-393	1242	5	show	show	VERB
ftr-393	1242	6	“	"	PUNCT
ftr-393	1242	7	reasonable	reasonable	ADJ
ftr-393	1242	8	cause	cause	NOUN
ftr-393	1242	9	”	"	PUNCT
ftr-393	1242	10	under	under	ADP
ftr-393	1242	11	§	§	PROPN
ftr-393	1242	12	6664(c)(1	6664(c)(1	NUM
ftr-393	1242	13	)	)	PUNCT
ftr-393	1242	14	with	with	ADP
ftr-393	1242	15	respect	respect	NOUN
ftr-393	1242	16	to	to	ADP
ftr-393	1242	17	penalties	penalty	NOUN
ftr-393	1242	18	on	on	ADP
ftr-393	1242	19	disallowed	disallow	VERB
ftr-393	1242	20	cattle	cattle	NOUN
ftr-393	1242	21	tax	tax	NOUN
ftr-393	1242	22	shelter	shelter	NOUN
ftr-393	1242	23	deductions	deduction	NOUN
ftr-393	1242	24	resulting	result	VERB
ftr-393	1242	25	from	from	ADP
ftr-393	1242	26	the	the	DET
ftr-393	1242	27	“	"	PUNCT
ftr-393	1242	28	hoyt	hoyt	PROPN
ftr-393	1242	29	1000	1000	NUM
ftr-393	1242	30	lb	lb	NOUN
ftr-393	1242	31	.	.	PUNCT
ftr-393	1242	32	tax	tax	NOUN
ftr-393	1242	33	shelter	shelter	NOUN
ftr-393	1242	34	”	"	PUNCT
ftr-393	1242	35	where	where	SCONJ
ftr-393	1242	36	(	(	PUNCT
ftr-393	1242	37	1	1	X
ftr-393	1242	38	)	)	PUNCT
ftr-393	1242	39	taxpayer	taxpayer	NOUN
ftr-393	1242	40	claimed	claim	VERB
ftr-393	1242	41	reliance	reliance	NOUN
ftr-393	1242	42	on	on	ADP
ftr-393	1242	43	the	the	DET
ftr-393	1242	44	advice	advice	NOUN
ftr-393	1242	45	of	of	ADP
ftr-393	1242	46	tax	tax	NOUN
ftr-393	1242	47	shelter	shelter	NOUN
ftr-393	1242	48	promoter	promoter	NOUN
ftr-393	1242	49	,	,	PUNCT
ftr-393	1242	50	who	who	PRON
ftr-393	1242	51	happened	happen	VERB
ftr-393	1242	52	to	to	PART
ftr-393	1242	53	be	be	AUX
ftr-393	1242	54	an	an	DET
ftr-393	1242	55	enrolled	enrol	VERB
ftr-393	1242	56	agent	agent	NOUN
ftr-393	1242	57	,	,	PUNCT
ftr-393	1242	58	(	(	PUNCT
ftr-393	1242	59	2	2	X
ftr-393	1242	60	)	)	PUNCT
ftr-393	1242	61	taxpayer	taxpayer	NOUN
ftr-393	1242	62	never	never	ADV
ftr-393	1242	63	sought	seek	VERB
ftr-393	1242	64	any	any	DET
ftr-393	1242	65	advice	advice	NOUN
ftr-393	1242	66	from	from	ADP
ftr-393	1242	67	a	a	DET
ftr-393	1242	68	disinterested	disinterested	ADJ
ftr-393	1242	69	tax	tax	NOUN
ftr-393	1242	70	professional	professional	NOUN
ftr-393	1242	71	with	with	ADP
ftr-393	1242	72	whom	whom	PRON
ftr-393	1242	73	he	he	PRON
ftr-393	1242	74	dealt	deal	VERB
ftr-393	1242	75	directly	directly	ADV
ftr-393	1242	76	regarding	regard	VERB
ftr-393	1242	77	the	the	DET
ftr-393	1242	78	partnership	partnership	NOUN
ftr-393	1242	79	investment	investment	NOUN
ftr-393	1242	80	generally	generally	ADV
ftr-393	1242	81	or	or	CCONJ
ftr-393	1242	82	correctness	correctness	NOUN
ftr-393	1242	83	of	of	ADP
ftr-393	1242	84	the	the	DET
ftr-393	1242	85	his	his	PRON
ftr-393	1242	86	schedule	schedule	NOUN
ftr-393	1242	87	k-1	k-1	PROPN
ftr-393	1242	88	from	from	ADP
ftr-393	1242	89	the	the	DET
ftr-393	1242	90	partnership	partnership	NOUN
ftr-393	1242	91	,	,	PUNCT
ftr-393	1242	92	despite	despite	SCONJ
ftr-393	1242	93	continuing	continue	VERB
ftr-393	1242	94	large	large	ADJ
ftr-393	1242	95	losses	loss	NOUN
ftr-393	1242	96	resulting	result	VERB
ftr-393	1242	97	from	from	ADP
ftr-393	1242	98	a	a	DET
ftr-393	1242	99	small	small	ADJ
ftr-393	1242	100	investment	investment	NOUN
ftr-393	1242	101	and	and	CCONJ
ftr-393	1242	102	receipt	receipt	NOUN
ftr-393	1242	103	of	of	ADP
ftr-393	1242	104	continuous	continuous	ADJ
ftr-393	1242	105	warnings	warning	NOUN
ftr-393	1242	106	from	from	ADP
ftr-393	1242	107	the	the	DET
ftr-393	1242	108	irs	irs	PROPN
ftr-393	1242	109	that	that	SCONJ
ftr-393	1242	110	the	the	DET
ftr-393	1242	111	deductions	deduction	NOUN
ftr-393	1242	112	were	be	AUX
ftr-393	1242	113	improper	improper	ADJ
ftr-393	1242	114	,	,	PUNCT
ftr-393	1242	115	and	and	CCONJ
ftr-393	1242	116	(	(	PUNCT
ftr-393	1242	117	3	3	X
ftr-393	1242	118	)	)	PUNCT
ftr-393	1242	119	taxpayer	taxpayer	NOUN
ftr-393	1242	120	claimed	claim	VERB
ftr-393	1242	121	reliance	reliance	NOUN
ftr-393	1242	122	on	on	ADP
ftr-393	1242	123	the	the	DET
ftr-393	1242	124	tax	tax	NOUN
ftr-393	1242	125	court	court	NOUN
ftr-393	1242	126	’s	’s	PART
ftr-393	1242	127	opinion	opinion	NOUN
ftr-393	1242	128	in	in	ADP
ftr-393	1242	129	bales	bale	NOUN
ftr-393	1242	130	v.	v.	ADP
ftr-393	1242	131	commissioner	commissioner	PROPN
ftr-393	1242	132	,	,	PUNCT
ftr-393	1242	133	t.c	t.c	PROPN
ftr-393	1242	134	.	.	PROPN
ftr-393	1242	135	memo	memo	NOUN
ftr-393	1242	136	.	.	PUNCT
ftr-393	1243	1	1989	1989	NUM
ftr-393	1243	2	-	-	SYM
ftr-393	1243	3	568	568	NUM
ftr-393	1243	4	,	,	PUNCT
ftr-393	1243	5	which	which	PRON
ftr-393	1243	6	upheld	uphold	VERB
ftr-393	1243	7	deductions	deduction	NOUN
ftr-393	1243	8	claimed	claim	VERB
ftr-393	1243	9	by	by	ADP
ftr-393	1243	10	other	other	ADJ
ftr-393	1243	11	taxpayers	taxpayer	NOUN
ftr-393	1243	12	in	in	ADP
ftr-393	1243	13	different	different	ADJ
ftr-393	1243	14	years	year	NOUN
ftr-393	1243	15	in	in	ADP
ftr-393	1243	16	a	a	DET
ftr-393	1243	17	different	different	ADJ
ftr-393	1243	18	cattle	cattle	NOUN
ftr-393	1243	19	tax	tax	NOUN
ftr-393	1243	20	shelter	shelter	NOUN
ftr-393	1243	21	partnership	partnership	NOUN
ftr-393	1243	22	organized	organize	VERB
ftr-393	1243	23	by	by	ADP
ftr-393	1243	24	the	the	DET
ftr-393	1243	25	same	same	ADJ
ftr-393	1243	26	promoter	promoter	NOUN
ftr-393	1243	27	.	.	PUNCT
ftr-393	1244	1	•	•	NUM
ftr-393	1244	2	the	the	DET
ftr-393	1244	3	court	court	NOUN
ftr-393	1244	4	further	far	ADV
ftr-393	1244	5	held	hold	VERB
ftr-393	1244	6	that	that	SCONJ
ftr-393	1244	7	mortensen	mortensen	PROPN
ftr-393	1244	8	’s	’s	PART
ftr-393	1244	9	reliance	reliance	NOUN
ftr-393	1244	10	on	on	ADP
ftr-393	1244	11	bales	bale	NOUN
ftr-393	1244	12	v.	v.	ADP
ftr-393	1244	13	commissioner	commissioner	NOUN
ftr-393	1244	14	,	,	PUNCT
ftr-393	1244	15	t.	t.	PROPN
ftr-393	1244	16	c.	c.	PROPN
ftr-393	1244	17	memo	memo	NOUN
ftr-393	1244	18	.	.	PUNCT
ftr-393	1245	1	1989	1989	NUM
ftr-393	1245	2	-	-	SYM
ftr-393	1245	3	568	568	NUM
ftr-393	1245	4	,	,	PUNCT
ftr-393	1245	5	was	be	AUX
ftr-393	1245	6	unwarranted	unwarranted	ADJ
ftr-393	1245	7	because	because	SCONJ
ftr-393	1245	8	it	it	PRON
ftr-393	1245	9	involved	involve	VERB
ftr-393	1245	10	“	"	PUNCT
ftr-393	1245	11	different	different	ADJ
ftr-393	1245	12	investors	investor	NOUN
ftr-393	1245	13	,	,	PUNCT
ftr-393	1245	14	different	different	ADJ
ftr-393	1245	15	partnerships	partnership	NOUN
ftr-393	1245	16	,	,	PUNCT
ftr-393	1245	17	different	different	ADJ
ftr-393	1245	18	taxable	taxable	ADJ
ftr-393	1245	19	years	year	NOUN
ftr-393	1245	20	,	,	PUNCT
ftr-393	1245	21	and	and	CCONJ
ftr-393	1245	22	different	different	ADJ
ftr-393	1245	23	issues	issue	NOUN
ftr-393	1245	24	,	,	PUNCT
ftr-393	1245	25	”	"	PUNCT
ftr-393	1245	26	although	although	SCONJ
ftr-393	1245	27	the	the	DET
ftr-393	1245	28	court	court	NOUN
ftr-393	1245	29	held	hold	VERB
ftr-393	1245	30	that	that	SCONJ
ftr-393	1245	31	while	while	SCONJ
ftr-393	1245	32	“	"	PUNCT
ftr-393	1245	33	we	we	PRON
ftr-393	1245	34	believe	believe	VERB
ftr-393	1245	35	it	it	PRON
ftr-393	1245	36	to	to	PART
ftr-393	1245	37	be	be	AUX
ftr-393	1245	38	a	a	DET
ftr-393	1245	39	closer	close	ADJ
ftr-393	1245	40	case	case	NOUN
ftr-393	1245	41	on	on	ADP
ftr-393	1245	42	this	this	DET
ftr-393	1245	43	issue	issue	NOUN
ftr-393	1245	44	,	,	PUNCT
ftr-393	1245	45	we	we	PRON
ftr-393	1245	46	can	can	AUX
ftr-393	1245	47	not	not	PART
ftr-393	1245	48	conclude	conclude	VERB
ftr-393	1245	49	that	that	SCONJ
ftr-393	1245	50	the	the	DET
ftr-393	1245	51	tax	tax	NOUN
ftr-393	1245	52	court	court	NOUN
ftr-393	1245	53	clearly	clearly	ADV
ftr-393	1245	54	erred	err	VERB
ftr-393	1245	55	.	.	PUNCT
ftr-393	1245	56	”	"	PUNCT
ftr-393	1246	1	•	•	ADP
ftr-393	1246	2	the	the	DET
ftr-393	1246	3	court	court	NOUN
ftr-393	1246	4	stated	state	VERB
ftr-393	1246	5	,	,	PUNCT
ftr-393	1246	6	“	"	PUNCT
ftr-393	1246	7	the	the	DET
ftr-393	1246	8	issue	issue	NOUN
ftr-393	1246	9	is	be	AUX
ftr-393	1246	10	not	not	PART
ftr-393	1246	11	whether	whether	SCONJ
ftr-393	1246	12	a	a	DET
ftr-393	1246	13	taxpayer	taxpayer	NOUN
ftr-393	1246	14	is	be	AUX
ftr-393	1246	15	wholly	wholly	ADV
ftr-393	1246	16	successful	successful	ADJ
ftr-393	1246	17	in	in	ADP
ftr-393	1246	18	determining	determine	VERB
ftr-393	1246	19	the	the	DET
ftr-393	1246	20	tax	tax	NOUN
ftr-393	1246	21	legitimacy	legitimacy	NOUN
ftr-393	1246	22	of	of	ADP
ftr-393	1246	23	a	a	DET
ftr-393	1246	24	desired	desire	VERB
ftr-393	1246	25	investment	investment	NOUN
ftr-393	1246	26	,	,	PUNCT
ftr-393	1246	27	but	but	CCONJ
ftr-393	1246	28	whether	whether	SCONJ
ftr-393	1246	29	he	he	PRON
ftr-393	1246	30	is	be	AUX
ftr-393	1246	31	negligent	negligent	ADJ
ftr-393	1246	32	for	for	ADP
ftr-393	1246	33	not	not	PART
ftr-393	1246	34	reasonably	reasonably	ADV
ftr-393	1246	35	investigating	investigate	VERB
ftr-393	1246	36	in	in	ADP
ftr-393	1246	37	the	the	DET
ftr-393	1246	38	first	first	ADJ
ftr-393	1246	39	place	place	NOUN
ftr-393	1246	40	,	,	PUNCT
ftr-393	1246	41	”	"	PUNCT
ftr-393	1246	42	and	and	CCONJ
ftr-393	1246	43	“	"	PUNCT
ftr-393	1246	44	a	a	DET
ftr-393	1246	45	reasonable	reasonable	ADJ
ftr-393	1246	46	taxpayer	taxpayer	NOUN
ftr-393	1246	47	after	after	ADP
ftr-393	1246	48	bales	bale	NOUN
ftr-393	1246	49	would	would	AUX
ftr-393	1246	50	still	still	ADV
ftr-393	1246	51	have	have	AUX
ftr-393	1246	52	sought	seek	VERB
ftr-393	1246	53	independent	independent	ADJ
ftr-393	1246	54	counsel	counsel	NOUN
ftr-393	1246	55	.	.	PUNCT
ftr-393	1246	56	”	"	PUNCT
ftr-393	1247	1	a.	a.	PROPN
ftr-393	1247	2	van	van	PROPN
ftr-393	1247	3	scoten	scoten	NOUN
ftr-393	1247	4	v.	v.	ADP
ftr-393	1247	5	commissioner	commissioner	NOUN
ftr-393	1247	6	,	,	PUNCT
ftr-393	1247	7	439	439	NUM
ftr-393	1247	8	f.3d	f.3d	NUM
ftr-393	1247	9	1243	1243	NUM
ftr-393	1247	10	(	(	PUNCT
ftr-393	1247	11	10th	10th	ADJ
ftr-393	1247	12	cir	cir	NOUN
ftr-393	1247	13	.	.	PUNCT
ftr-393	1247	14	3/9/06	3/9/06	NUM
ftr-393	1247	15	)	)	PUNCT
ftr-393	1247	16	.	.	PUNCT
ftr-393	1248	1	the	the	DET
ftr-393	1248	2	tenth	tenth	ADJ
ftr-393	1248	3	circuit	circuit	NOUN
ftr-393	1248	4	made	make	VERB
ftr-393	1248	5	a	a	DET
ftr-393	1248	6	substantially	substantially	ADV
ftr-393	1248	7	similar	similar	ADJ
ftr-393	1248	8	analysis	analysis	NOUN
ftr-393	1248	9	on	on	ADP
ftr-393	1248	10	substantially	substantially	ADV
ftr-393	1248	11	similar	similar	ADJ
ftr-393	1248	12	facts	fact	NOUN
ftr-393	1248	13	denying	deny	VERB
ftr-393	1248	14	the	the	DET
ftr-393	1248	15	§	§	PROPN
ftr-393	1248	16	6664(c)(1	6664(c)(1	NOUN
ftr-393	1248	17	)	)	PUNCT
ftr-393	1248	18	“	"	PUNCT
ftr-393	1248	19	reasonable	reasonable	ADJ
ftr-393	1248	20	cause	cause	NOUN
ftr-393	1248	21	”	"	PUNCT
ftr-393	1248	22	exception	exception	NOUN
ftr-393	1248	23	to	to	AUX
ftr-393	1248	24	accuracy	accuracy	NOUN
ftr-393	1248	25	related	relate	VERB
ftr-393	1248	26	penalties	penalty	NOUN
ftr-393	1248	27	for	for	ADP
ftr-393	1248	28	another	another	DET
ftr-393	1248	29	investor	investor	NOUN
ftr-393	1248	30	in	in	ADP
ftr-393	1248	31	the	the	DET
ftr-393	1248	32	“	"	PUNCT
ftr-393	1248	33	hoyt	hoyt	PROPN
ftr-393	1248	34	1000	1000	NUM
ftr-393	1248	35	lb	lb	NOUN
ftr-393	1248	36	.	.	PUNCT
ftr-393	1248	37	tax	tax	NOUN
ftr-393	1248	38	shelter	shelter	NOUN
ftr-393	1248	39	.	.	PUNCT
ftr-393	1248	40	”	"	PUNCT
ftr-393	1249	1	3	3	NUM
ftr-393	1249	2	.	.	X
ftr-393	1249	3	tax	tax	NOUN
ftr-393	1249	4	-	-	PUNCT
ftr-393	1249	5	exempt	exempt	ADJ
ftr-393	1249	6	organizations	organization	NOUN
ftr-393	1249	7	will	will	AUX
ftr-393	1249	8	be	be	AUX
ftr-393	1249	9	subject	subject	ADJ
ftr-393	1249	10	to	to	ADP
ftr-393	1249	11	tax	tax	NOUN
ftr-393	1249	12	shelter	shelter	NOUN
ftr-393	1249	13	penalties	penalty	NOUN
ftr-393	1249	14	.	.	PUNCT
ftr-393	1250	1	tipra	tipra	NOUN
ftr-393	1250	2	§	§	PROPN
ftr-393	1250	3	516(a	516(a	PROPN
ftr-393	1250	4	)	)	PUNCT
ftr-393	1250	5	adds	add	VERB
ftr-393	1250	6	new	new	ADJ
ftr-393	1250	7	§	§	PROPN
ftr-393	1250	8	4965	4965	NUM
ftr-393	1250	9	to	to	PART
ftr-393	1250	10	impose	impose	VERB
ftr-393	1250	11	an	an	DET
ftr-393	1250	12	excise	excise	NOUN
ftr-393	1250	13	tax	tax	NOUN
ftr-393	1250	14	on	on	ADP
ftr-393	1250	15	tax	tax	NOUN
ftr-393	1250	16	-	-	PUNCT
ftr-393	1250	17	exempt	exempt	ADJ
ftr-393	1250	18	entities	entity	NOUN
ftr-393	1250	19	entering	enter	VERB
ftr-393	1250	20	into	into	ADP
ftr-393	1250	21	prohibited	prohibit	VERB
ftr-393	1250	22	tax	tax	NOUN
ftr-393	1250	23	shelter	shelter	NOUN
ftr-393	1250	24	transactions	transaction	NOUN
ftr-393	1250	25	.	.	PUNCT
ftr-393	1251	1	the	the	DET
ftr-393	1251	2	tax	tax	NOUN
ftr-393	1251	3	will	will	AUX
ftr-393	1251	4	be	be	AUX
ftr-393	1251	5	35	35	NUM
ftr-393	1251	6	percent	percent	NOUN
ftr-393	1251	7	of	of	ADP
ftr-393	1251	8	the	the	DET
ftr-393	1251	9	greater	great	ADJ
ftr-393	1251	10	of	of	ADP
ftr-393	1251	11	(	(	PUNCT
ftr-393	1251	12	a	a	X
ftr-393	1251	13	)	)	PUNCT
ftr-393	1251	14	the	the	DET
ftr-393	1251	15	entity	entity	NOUN
ftr-393	1251	16	’s	’s	PART
ftr-393	1251	17	net	net	ADJ
ftr-393	1251	18	income	income	NOUN
ftr-393	1251	19	or	or	CCONJ
ftr-393	1251	20	(	(	PUNCT
ftr-393	1251	21	b	b	NOUN
ftr-393	1251	22	)	)	PUNCT
ftr-393	1251	23	75	75	NUM
ftr-393	1251	24	504	504	NUM
ftr-393	1251	25	florida	florida	PROPN
ftr-393	1251	26	tax	tax	NOUN
ftr-393	1251	27	review	review	NOUN
ftr-393	1251	28	[	[	X
ftr-393	1251	29	vol	vol	NOUN
ftr-393	1251	30	.	.	PUNCT
ftr-393	1252	1	8	8	NUM
ftr-393	1252	2	:	:	PUNCT
ftr-393	1252	3	si	si	ADJ
ftr-393	1252	4	percent	percent	NOUN
ftr-393	1252	5	of	of	ADP
ftr-393	1252	6	the	the	DET
ftr-393	1252	7	proceeds	proceed	NOUN
ftr-393	1252	8	received	receive	VERB
ftr-393	1252	9	by	by	ADP
ftr-393	1252	10	the	the	DET
ftr-393	1252	11	entity	entity	NOUN
ftr-393	1252	12	that	that	PRON
ftr-393	1252	13	are	be	AUX
ftr-393	1252	14	attributable	attributable	ADJ
ftr-393	1252	15	to	to	ADP
ftr-393	1252	16	the	the	DET
ftr-393	1252	17	transaction	transaction	NOUN
ftr-393	1252	18	.	.	PUNCT
ftr-393	1253	1	a.	a.	NOUN
ftr-393	1253	2	tipra	tipra	PROPN
ftr-393	1253	3	§	§	PROPN
ftr-393	1253	4	516(b	516(b	PROPN
ftr-393	1253	5	)	)	PUNCT
ftr-393	1253	6	also	also	ADV
ftr-393	1253	7	amends	amend	VERB
ftr-393	1253	8	§	§	PROPN
ftr-393	1253	9	6033(a	6033(a	CCONJ
ftr-393	1253	10	)	)	PUNCT
ftr-393	1253	11	to	to	PART
ftr-393	1253	12	provide	provide	VERB
ftr-393	1253	13	disclosure	disclosure	NOUN
ftr-393	1253	14	requirements	requirement	NOUN
ftr-393	1253	15	and	and	CCONJ
ftr-393	1253	16	amends	amend	NOUN
ftr-393	1253	17	§	§	PROPN
ftr-393	1253	18	6652(c	6652(c	NOUN
ftr-393	1253	19	)	)	PUNCT
ftr-393	1253	20	to	to	PART
ftr-393	1253	21	provide	provide	VERB
ftr-393	1253	22	penalties	penalty	NOUN
ftr-393	1253	23	for	for	ADP
ftr-393	1253	24	nondisclosure	nondisclosure	NOUN
ftr-393	1253	25	.	.	PUNCT
ftr-393	1254	1	b.	b.	PROPN
ftr-393	1254	2	tipra	tipra	PROPN
ftr-393	1254	3	§	§	PROPN
ftr-393	1254	4	516(b	516(b	PROPN
ftr-393	1254	5	)	)	PUNCT
ftr-393	1254	6	also	also	ADV
ftr-393	1254	7	adds	add	VERB
ftr-393	1254	8	new	new	ADJ
ftr-393	1254	9	code	code	NOUN
ftr-393	1254	10	§	§	PROPN
ftr-393	1254	11	6011(g	6011(g	NOUN
ftr-393	1254	12	)	)	PUNCT
ftr-393	1254	13	,	,	PUNCT
ftr-393	1254	14	which	which	PRON
ftr-393	1254	15	requires	require	VERB
ftr-393	1254	16	a	a	DET
ftr-393	1254	17	taxable	taxable	ADJ
ftr-393	1254	18	party	party	NOUN
ftr-393	1254	19	to	to	ADP
ftr-393	1254	20	a	a	DET
ftr-393	1254	21	prohibited	prohibit	VERB
ftr-393	1254	22	tax	tax	NOUN
ftr-393	1254	23	shelter	shelter	NOUN
ftr-393	1254	24	transaction	transaction	NOUN
ftr-393	1254	25	to	to	PART
ftr-393	1254	26	provide	provide	VERB
ftr-393	1254	27	a	a	DET
ftr-393	1254	28	disclosure	disclosure	NOUN
ftr-393	1254	29	statement	statement	NOUN
ftr-393	1254	30	to	to	ADP
ftr-393	1254	31	any	any	DET
ftr-393	1254	32	tax	tax	NOUN
ftr-393	1254	33	-	-	PUNCT
ftr-393	1254	34	exempt	exempt	ADJ
ftr-393	1254	35	entity	entity	NOUN
ftr-393	1254	36	which	which	PRON
ftr-393	1254	37	is	be	AUX
ftr-393	1254	38	also	also	ADV
ftr-393	1254	39	a	a	DET
ftr-393	1254	40	party	party	NOUN
ftr-393	1254	41	to	to	ADP
ftr-393	1254	42	the	the	DET
ftr-393	1254	43	transaction	transaction	NOUN
ftr-393	1254	44	,	,	PUNCT
ftr-393	1254	45	indicating	indicate	VERB
ftr-393	1254	46	that	that	SCONJ
ftr-393	1254	47	the	the	DET
ftr-393	1254	48	transaction	transaction	NOUN
ftr-393	1254	49	is	be	AUX
ftr-393	1254	50	a	a	DET
ftr-393	1254	51	prohibited	prohibit	VERB
ftr-393	1254	52	tax	tax	NOUN
ftr-393	1254	53	shelter	shelter	NOUN
ftr-393	1254	54	transaction	transaction	NOUN
ftr-393	1254	55	.	.	PUNCT
ftr-393	1255	1	a	a	DET
ftr-393	1255	2	failure	failure	NOUN
ftr-393	1255	3	to	to	PART
ftr-393	1255	4	make	make	VERB
ftr-393	1255	5	a	a	DET
ftr-393	1255	6	disclosure	disclosure	NOUN
ftr-393	1255	7	required	require	VERB
ftr-393	1255	8	under	under	ADP
ftr-393	1255	9	§	§	PROPN
ftr-393	1255	10	6011(g	6011(g	NOUN
ftr-393	1255	11	)	)	PUNCT
ftr-393	1255	12	is	be	AUX
ftr-393	1255	13	subject	subject	ADJ
ftr-393	1255	14	to	to	ADP
ftr-393	1255	15	penalty	penalty	NOUN
ftr-393	1255	16	under	under	ADP
ftr-393	1255	17	§	§	PROPN
ftr-393	1255	18	6707a	6707a	NUM
ftr-393	1255	19	,	,	PUNCT
ftr-393	1255	20	the	the	DET
ftr-393	1255	21	penalty	penalty	NOUN
ftr-393	1255	22	amounts	amount	VERB
ftr-393	1255	23	being	be	AUX
ftr-393	1255	24	equal	equal	ADJ
ftr-393	1255	25	to	to	ADP
ftr-393	1255	26	those	those	PRON
ftr-393	1255	27	imposed	impose	VERB
ftr-393	1255	28	for	for	ADP
ftr-393	1255	29	other	other	ADJ
ftr-393	1255	30	violations	violation	NOUN
ftr-393	1255	31	of	of	ADP
ftr-393	1255	32	§	§	PROPN
ftr-393	1255	33	6011	6011	NUM
ftr-393	1255	34	that	that	PRON
ftr-393	1255	35	are	be	AUX
ftr-393	1255	36	penalized	penalize	VERB
ftr-393	1255	37	by	by	ADP
ftr-393	1255	38	§	§	PROPN
ftr-393	1255	39	6707a	6707a	NUM
ftr-393	1255	40	.	.	PUNCT
ftr-393	1256	1	e.	e.	PROPN
ftr-393	1256	2	tax	tax	PROPN
ftr-393	1256	3	shelters	shelter	NOUN
ftr-393	1256	4	miscellaneous	miscellaneous	VERB
ftr-393	1256	5	1	1	NUM
ftr-393	1256	6	.	.	PUNCT
ftr-393	1257	1	“	"	PUNCT
ftr-393	1257	2	too	too	ADV
ftr-393	1257	3	good	good	ADJ
ftr-393	1257	4	to	to	PART
ftr-393	1257	5	be	be	AUX
ftr-393	1257	6	true	true	ADJ
ftr-393	1257	7	?	?	PUNCT
ftr-393	1257	8	”	"	PUNCT
ftr-393	1257	9	notice	notice	VERB
ftr-393	1257	10	2006	2006	NUM
ftr-393	1257	11	-	-	SYM
ftr-393	1257	12	31	31	NUM
ftr-393	1257	13	,	,	PUNCT
ftr-393	1257	14	2006	2006	NUM
ftr-393	1257	15	-	-	SYM
ftr-393	1257	16	15	15	NUM
ftr-393	1257	17	i.r.b	i.r.b	NOUN
ftr-393	1257	18	.	.	PUNCT
ftr-393	1258	1	751	751	NUM
ftr-393	1258	2	(	(	PUNCT
ftr-393	1258	3	3/16/06	3/16/06	NUM
ftr-393	1258	4	)	)	PUNCT
ftr-393	1258	5	.	.	PUNCT
ftr-393	1259	1	this	this	DET
ftr-393	1259	2	notice	notice	NOUN
ftr-393	1259	3	reminds	remind	VERB
ftr-393	1259	4	taxpayers	taxpayer	NOUN
ftr-393	1259	5	not	not	PART
ftr-393	1259	6	to	to	PART
ftr-393	1259	7	engage	engage	VERB
ftr-393	1259	8	in	in	ADP
ftr-393	1259	9	abusive	abusive	ADJ
ftr-393	1259	10	tax	tax	NOUN
ftr-393	1259	11	-	-	PUNCT
ftr-393	1259	12	avoidance	avoidance	NOUN
ftr-393	1259	13	schemes	scheme	NOUN
ftr-393	1259	14	that	that	PRON
ftr-393	1259	15	purportedly	purportedly	ADV
ftr-393	1259	16	allow	allow	VERB
ftr-393	1259	17	them	they	PRON
ftr-393	1259	18	to	to	PART
ftr-393	1259	19	reduce	reduce	VERB
ftr-393	1259	20	or	or	CCONJ
ftr-393	1259	21	eliminate	eliminate	VERB
ftr-393	1259	22	taxes	taxis	NOUN
ftr-393	1259	23	based	base	VERB
ftr-393	1259	24	on	on	ADP
ftr-393	1259	25	“	"	PUNCT
ftr-393	1259	26	false	false	ADJ
ftr-393	1259	27	or	or	CCONJ
ftr-393	1259	28	frivolous	frivolous	ADJ
ftr-393	1259	29	arguments	argument	NOUN
ftr-393	1259	30	.	.	PUNCT
ftr-393	1259	31	”	"	PUNCT
ftr-393	1260	1	the	the	DET
ftr-393	1260	2	notice	notice	NOUN
ftr-393	1260	3	states	state	VERB
ftr-393	1260	4	that	that	SCONJ
ftr-393	1260	5	“	"	PUNCT
ftr-393	1260	6	[	[	X
ftr-393	1260	7	i]f	i]f	ADP
ftr-393	1260	8	an	an	DET
ftr-393	1260	9	idea	idea	NOUN
ftr-393	1260	10	to	to	PART
ftr-393	1260	11	save	save	VERB
ftr-393	1260	12	on	on	ADP
ftr-393	1260	13	taxes	taxis	NOUN
ftr-393	1260	14	seems	seem	VERB
ftr-393	1260	15	too	too	ADV
ftr-393	1260	16	good	good	ADJ
ftr-393	1260	17	to	to	PART
ftr-393	1260	18	be	be	AUX
ftr-393	1260	19	true	true	ADJ
ftr-393	1260	20	,	,	PUNCT
ftr-393	1260	21	it	it	PRON
ftr-393	1260	22	probably	probably	ADV
ftr-393	1260	23	is	be	AUX
ftr-393	1260	24	.	.	PUNCT
ftr-393	1260	25	”	"	PUNCT
ftr-393	1261	1	a.	a.	NOUN
ftr-393	1261	2	the	the	DET
ftr-393	1261	3	rulings	ruling	NOUN
ftr-393	1261	4	concurrently	concurrently	ADV
ftr-393	1261	5	released	release	VERB
ftr-393	1261	6	and	and	CCONJ
ftr-393	1261	7	published	publish	VERB
ftr-393	1261	8	are	be	AUX
ftr-393	1261	9	:	:	PUNCT
ftr-393	1261	10	rev	rev	PROPN
ftr-393	1261	11	.	.	PUNCT
ftr-393	1261	12	rul	rul	NOUN
ftr-393	1261	13	.	.	PUNCT
ftr-393	1262	1	2006	2006	NUM
ftr-393	1262	2	-	-	SYM
ftr-393	1262	3	17	17	NUM
ftr-393	1262	4	,	,	PUNCT
ftr-393	1262	5	2006	2006	NUM
ftr-393	1262	6	-	-	SYM
ftr-393	1262	7	15	15	NUM
ftr-393	1262	8	i.r.b	i.r.b	NOUN
ftr-393	1262	9	.	.	PUNCT
ftr-393	1263	1	748	748	NUM
ftr-393	1263	2	(	(	PUNCT
ftr-393	1263	3	3/16/06	3/16/06	NUM
ftr-393	1263	4	)	)	PUNCT
ftr-393	1263	5	(	(	PUNCT
ftr-393	1263	6	inserting	insert	VERB
ftr-393	1263	7	the	the	DET
ftr-393	1263	8	phrase	phrase	NOUN
ftr-393	1263	9	“	"	PUNCT
ftr-393	1263	10	nunc	nunc	X
ftr-393	1263	11	pro	pro	X
ftr-393	1263	12	tunc	tunc	NOUN
ftr-393	1263	13	”	"	PUNCT
ftr-393	1263	14	on	on	ADP
ftr-393	1263	15	a	a	DET
ftr-393	1263	16	return	return	NOUN
ftr-393	1263	17	or	or	CCONJ
ftr-393	1263	18	other	other	ADJ
ftr-393	1263	19	document	document	NOUN
ftr-393	1263	20	has	have	VERB
ftr-393	1263	21	no	no	DET
ftr-393	1263	22	legal	legal	ADJ
ftr-393	1263	23	effect	effect	NOUN
ftr-393	1263	24	)	)	PUNCT
ftr-393	1263	25	;	;	PUNCT
ftr-393	1263	26	rev	rev	PROPN
ftr-393	1263	27	.	.	PROPN
ftr-393	1263	28	rul	rul	PROPN
ftr-393	1263	29	.	.	PUNCT
ftr-393	1264	1	2006	2006	NUM
ftr-393	1264	2	-	-	SYM
ftr-393	1264	3	18	18	NUM
ftr-393	1264	4	,	,	PUNCT
ftr-393	1264	5	2006	2006	NUM
ftr-393	1264	6	-	-	SYM
ftr-393	1264	7	15	15	NUM
ftr-393	1264	8	i.r.b	i.r.b	NOUN
ftr-393	1264	9	.	.	PUNCT
ftr-393	1265	1	743	743	NUM
ftr-393	1265	2	(	(	PUNCT
ftr-393	1265	3	3/16/06	3/16/06	NUM
ftr-393	1265	4	)	)	PUNCT
ftr-393	1265	5	(	(	PUNCT
ftr-393	1265	6	submitting	submit	VERB
ftr-393	1265	7	zeroincome	zeroincome	NOUN
ftr-393	1265	8	returns	return	NOUN
ftr-393	1265	9	through	through	ADP
ftr-393	1265	10	a	a	DET
ftr-393	1265	11	misinterpretation	misinterpretation	NOUN
ftr-393	1265	12	of	of	ADP
ftr-393	1265	13	§	§	PROPN
ftr-393	1265	14	3401(c	3401(c	NUM
ftr-393	1265	15	)	)	PUNCT
ftr-393	1265	16	to	to	ADP
ftr-393	1265	17	the	the	DET
ftr-393	1265	18	effect	effect	NOUN
ftr-393	1265	19	that	that	SCONJ
ftr-393	1265	20	“	"	PUNCT
ftr-393	1265	21	wages	wage	NOUN
ftr-393	1265	22	”	"	PUNCT
ftr-393	1265	23	are	be	AUX
ftr-393	1265	24	paid	pay	VERB
ftr-393	1265	25	only	only	ADV
ftr-393	1265	26	to	to	ADP
ftr-393	1265	27	federal	federal	ADJ
ftr-393	1265	28	employees	employee	NOUN
ftr-393	1265	29	and	and	CCONJ
ftr-393	1265	30	persons	person	NOUN
ftr-393	1265	31	living	live	VERB
ftr-393	1265	32	in	in	ADP
ftr-393	1265	33	washington	washington	PROPN
ftr-393	1265	34	,	,	PUNCT
ftr-393	1265	35	dc	dc	PROPN
ftr-393	1265	36	is	be	AUX
ftr-393	1265	37	a	a	DET
ftr-393	1265	38	frivolous	frivolous	ADJ
ftr-393	1265	39	position	position	NOUN
ftr-393	1265	40	)	)	PUNCT
ftr-393	1265	41	;	;	PUNCT
ftr-393	1265	42	rev	rev	PROPN
ftr-393	1265	43	.	.	PROPN
ftr-393	1265	44	rul	rul	PROPN
ftr-393	1265	45	.	.	PUNCT
ftr-393	1266	1	2006	2006	NUM
ftr-393	1266	2	-	-	SYM
ftr-393	1266	3	19	19	NUM
ftr-393	1266	4	,	,	PUNCT
ftr-393	1266	5	2006	2006	NUM
ftr-393	1266	6	-	-	SYM
ftr-393	1266	7	15	15	NUM
ftr-393	1266	8	i.r.b	i.r.b	NOUN
ftr-393	1266	9	.	.	PUNCT
ftr-393	1267	1	749	749	NUM
ftr-393	1267	2	(	(	PUNCT
ftr-393	1267	3	3/16/06	3/16/06	NUM
ftr-393	1267	4	)	)	PUNCT
ftr-393	1267	5	(	(	PUNCT
ftr-393	1267	6	attributing	attribute	VERB
ftr-393	1267	7	income	income	NOUN
ftr-393	1267	8	to	to	ADP
ftr-393	1267	9	a	a	DET
ftr-393	1267	10	purported	purport	VERB
ftr-393	1267	11	trust	trust	NOUN
ftr-393	1267	12	and	and	CCONJ
ftr-393	1267	13	claiming	claim	VERB
ftr-393	1267	14	expense	expense	NOUN
ftr-393	1267	15	deductions	deduction	NOUN
ftr-393	1267	16	for	for	ADP
ftr-393	1267	17	“	"	PUNCT
ftr-393	1267	18	fiduciary	fiduciary	ADJ
ftr-393	1267	19	fees	fee	NOUN
ftr-393	1267	20	”	"	PUNCT
ftr-393	1267	21	in	in	ADP
ftr-393	1267	22	the	the	DET
ftr-393	1267	23	amount	amount	NOUN
ftr-393	1267	24	of	of	ADP
ftr-393	1267	25	that	that	DET
ftr-393	1267	26	income	income	NOUN
ftr-393	1267	27	is	be	AUX
ftr-393	1267	28	a	a	DET
ftr-393	1267	29	frivolous	frivolous	ADJ
ftr-393	1267	30	position	position	NOUN
ftr-393	1267	31	)	)	PUNCT
ftr-393	1267	32	;	;	PUNCT
ftr-393	1267	33	rev	rev	PROPN
ftr-393	1267	34	.	.	PROPN
ftr-393	1267	35	rul	rul	PROPN
ftr-393	1267	36	.	.	PUNCT
ftr-393	1268	1	2006	2006	NUM
ftr-393	1268	2	-	-	SYM
ftr-393	1268	3	20	20	NUM
ftr-393	1268	4	,	,	PUNCT
ftr-393	1268	5	2006	2006	NUM
ftr-393	1268	6	-	-	SYM
ftr-393	1268	7	15	15	NUM
ftr-393	1268	8	i.r.b	i.r.b	NOUN
ftr-393	1268	9	.	.	PUNCT
ftr-393	1269	1	746	746	NUM
ftr-393	1269	2	(	(	PUNCT
ftr-393	1269	3	3/16/06	3/16/06	NUM
ftr-393	1269	4	)	)	PUNCT
ftr-393	1269	5	(	(	PUNCT
ftr-393	1269	6	claims	claim	VERB
ftr-393	1269	7	that	that	SCONJ
ftr-393	1269	8	american	american	ADJ
ftr-393	1269	9	indians	indians	PROPN
ftr-393	1269	10	are	be	AUX
ftr-393	1269	11	exempt	exempt	ADJ
ftr-393	1269	12	from	from	ADP
ftr-393	1269	13	taxes	taxis	NOUN
ftr-393	1269	14	under	under	ADP
ftr-393	1269	15	a	a	DET
ftr-393	1269	16	general	general	ADJ
ftr-393	1269	17	“	"	PUNCT
ftr-393	1269	18	native	native	ADJ
ftr-393	1269	19	american	american	PROPN
ftr-393	1269	20	treaty	treaty	PROPN
ftr-393	1269	21	”	"	PUNCT
ftr-393	1269	22	have	have	VERB
ftr-393	1269	23	no	no	DET
ftr-393	1269	24	merit	merit	NOUN
ftr-393	1269	25	)	)	PUNCT
ftr-393	1269	26	;	;	PUNCT
ftr-393	1269	27	and	and	CCONJ
ftr-393	1269	28	rev	rev	PROPN
ftr-393	1269	29	.	.	PROPN
ftr-393	1269	30	rul	rul	PROPN
ftr-393	1269	31	.	.	PUNCT
ftr-393	1270	1	2006	2006	NUM
ftr-393	1270	2	-	-	SYM
ftr-393	1270	3	21	21	NUM
ftr-393	1270	4	,	,	PUNCT
ftr-393	1270	5	2006	2006	NUM
ftr-393	1270	6	-	-	SYM
ftr-393	1270	7	15	15	NUM
ftr-393	1270	8	i.r.b	i.r.b	NOUN
ftr-393	1270	9	.	.	PUNCT
ftr-393	1271	1	745	745	NUM
ftr-393	1271	2	(	(	PUNCT
ftr-393	1271	3	3/16/06	3/16/06	NUM
ftr-393	1271	4	)	)	PUNCT
ftr-393	1271	5	(	(	PUNCT
ftr-393	1271	6	claiming	claim	VERB
ftr-393	1271	7	there	there	PRON
ftr-393	1271	8	is	be	VERB
ftr-393	1271	9	no	no	DET
ftr-393	1271	10	requirement	requirement	NOUN
ftr-393	1271	11	to	to	PART
ftr-393	1271	12	file	file	VERB
ftr-393	1271	13	an	an	DET
ftr-393	1271	14	income	income	NOUN
ftr-393	1271	15	tax	tax	NOUN
ftr-393	1271	16	return	return	NOUN
ftr-393	1271	17	because	because	SCONJ
ftr-393	1271	18	the	the	DET
ftr-393	1271	19	instructions	instruction	NOUN
ftr-393	1271	20	do	do	AUX
ftr-393	1271	21	not	not	PART
ftr-393	1271	22	display	display	VERB
ftr-393	1271	23	a	a	DET
ftr-393	1271	24	current	current	ADJ
ftr-393	1271	25	control	control	NOUN
ftr-393	1271	26	number	number	NOUN
ftr-393	1271	27	assigned	assign	VERB
ftr-393	1271	28	by	by	ADP
ftr-393	1271	29	omb	omb	NOUN
ftr-393	1271	30	under	under	ADP
ftr-393	1271	31	the	the	DET
ftr-393	1271	32	paperwork	paperwork	NOUN
ftr-393	1271	33	reduction	reduction	NOUN
ftr-393	1271	34	act	act	NOUN
ftr-393	1271	35	of	of	ADP
ftr-393	1271	36	1980	1980	NUM
ftr-393	1271	37	,	,	PUNCT
ftr-393	1272	1	pub	pub	NOUN
ftr-393	1272	2	.	.	PUNCT
ftr-393	1273	1	l.	l.	PROPN
ftr-393	1273	2	no	no	INTJ
ftr-393	1273	3	.	.	PROPN
ftr-393	1274	1	96	96	NUM
ftr-393	1274	2	-	-	SYM
ftr-393	1274	3	511	511	NUM
ftr-393	1274	4	[	[	X
ftr-393	1274	5	codified	codify	VERB
ftr-393	1274	6	at	at	ADP
ftr-393	1274	7	44	44	NUM
ftr-393	1274	8	u.s.c	u.s.c	ADJ
ftr-393	1274	9	.	.	PUNCT
ftr-393	1275	1	§	§	PROPN
ftr-393	1275	2	3501	3501	NUM
ftr-393	1275	3	]	]	PUNCT
ftr-393	1275	4	is	be	AUX
ftr-393	1275	5	a	a	DET
ftr-393	1275	6	frivolous	frivolous	ADJ
ftr-393	1275	7	position	position	NOUN
ftr-393	1275	8	)	)	PUNCT
ftr-393	1275	9	.	.	PUNCT
ftr-393	1276	1	•	•	NUM
ftr-393	1276	2	while	while	SCONJ
ftr-393	1276	3	the	the	DET
ftr-393	1276	4	above	above	ADJ
ftr-393	1276	5	rulings	ruling	NOUN
ftr-393	1276	6	involve	involve	VERB
ftr-393	1276	7	tax	tax	NOUN
ftr-393	1276	8	protester	protester	NOUN
ftr-393	1276	9	-	-	PUNCT
ftr-393	1276	10	type	type	NOUN
ftr-393	1276	11	schemes	scheme	NOUN
ftr-393	1276	12	,	,	PUNCT
ftr-393	1277	1	the	the	DET
ftr-393	1277	2	phrase	phrase	NOUN
ftr-393	1277	3	“	"	PUNCT
ftr-393	1277	4	too	too	ADV
ftr-393	1277	5	good	good	ADJ
ftr-393	1277	6	to	to	PART
ftr-393	1277	7	be	be	AUX
ftr-393	1277	8	true	true	ADJ
ftr-393	1277	9	”	"	PUNCT
ftr-393	1277	10	is	be	AUX
ftr-393	1277	11	not	not	PART
ftr-393	1277	12	the	the	DET
ftr-393	1277	13	be	be	NOUN
ftr-393	1277	14	-	-	PUNCT
ftr-393	1277	15	all	all	PRON
ftr-393	1277	16	and	and	CCONJ
ftr-393	1277	17	end	end	VERB
ftr-393	1277	18	-	-	PUNCT
ftr-393	1277	19	all	all	PRON
ftr-393	1277	20	of	of	ADP
ftr-393	1277	21	tax	tax	NOUN
ftr-393	1277	22	planning	planning	NOUN
ftr-393	1277	23	.	.	PUNCT
ftr-393	1278	1	see	see	VERB
ftr-393	1278	2	,	,	PUNCT
ftr-393	1278	3	n.	n.	PROPN
ftr-393	1278	4	jerold	jerold	PROPN
ftr-393	1278	5	cohen	cohen	PROPN
ftr-393	1278	6	,	,	PUNCT
ftr-393	1278	7	“	"	PUNCT
ftr-393	1278	8	too	too	ADV
ftr-393	1278	9	good	good	ADJ
ftr-393	1278	10	to	to	PART
ftr-393	1278	11	be	be	AUX
ftr-393	1278	12	true	true	ADJ
ftr-393	1278	13	and	and	CCONJ
ftr-393	1278	14	too	too	ADV
ftr-393	1278	15	2007	2007	NUM
ftr-393	1278	16	]	]	PUNCT
ftr-393	1278	17	recent	recent	ADJ
ftr-393	1278	18	developments	development	NOUN
ftr-393	1278	19	in	in	ADP
ftr-393	1278	20	federal	federal	ADJ
ftr-393	1278	21	income	income	NOUN
ftr-393	1278	22	taxation	taxation	NOUN
ftr-393	1278	23	505	505	NUM
ftr-393	1278	24	bad	bad	ADJ
ftr-393	1278	25	to	to	PART
ftr-393	1278	26	be	be	AUX
ftr-393	1278	27	true	true	ADJ
ftr-393	1278	28	,	,	PUNCT
ftr-393	1278	29	”	"	PUNCT
ftr-393	1278	30	109	109	NUM
ftr-393	1278	31	tax	tax	NOUN
ftr-393	1278	32	notes	note	NOUN
ftr-393	1278	33	1437	1437	NUM
ftr-393	1278	34	(	(	PUNCT
ftr-393	1278	35	dec	dec	PROPN
ftr-393	1278	36	.	.	PROPN
ftr-393	1278	37	12	12	NUM
ftr-393	1278	38	,	,	PUNCT
ftr-393	1278	39	2005	2005	NUM
ftr-393	1278	40	)	)	PUNCT
ftr-393	1278	41	,	,	PUNCT
ftr-393	1278	42	described	describe	VERB
ftr-393	1278	43	as	as	SCONJ
ftr-393	1278	44	follows	follow	VERB
ftr-393	1278	45	:	:	PUNCT
ftr-393	1278	46	“	"	PUNCT
ftr-393	1278	47	in	in	ADP
ftr-393	1278	48	this	this	DET
ftr-393	1278	49	report	report	NOUN
ftr-393	1278	50	,	,	PUNCT
ftr-393	1278	51	the	the	DET
ftr-393	1278	52	author	author	NOUN
ftr-393	1278	53	questions	question	VERB
ftr-393	1278	54	whether	whether	SCONJ
ftr-393	1278	55	it	it	PRON
ftr-393	1278	56	is	be	AUX
ftr-393	1278	57	fair	fair	ADJ
ftr-393	1278	58	to	to	PART
ftr-393	1278	59	impose	impose	VERB
ftr-393	1278	60	penalties	penalty	NOUN
ftr-393	1278	61	on	on	ADP
ftr-393	1278	62	taxpayers	taxpayer	NOUN
ftr-393	1278	63	on	on	ADP
ftr-393	1278	64	the	the	DET
ftr-393	1278	65	grounds	ground	NOUN
ftr-393	1278	66	that	that	SCONJ
ftr-393	1278	67	their	their	PRON
ftr-393	1278	68	tax	tax	NOUN
ftr-393	1278	69	results	result	NOUN
ftr-393	1278	70	were	be	AUX
ftr-393	1278	71	‘	'	PUNCT
ftr-393	1278	72	too	too	ADV
ftr-393	1278	73	good	good	ADJ
ftr-393	1278	74	to	to	PART
ftr-393	1278	75	be	be	AUX
ftr-393	1278	76	true	true	ADJ
ftr-393	1278	77	’	'	PUNCT
ftr-393	1278	78	when	when	SCONJ
ftr-393	1278	79	the	the	DET
ftr-393	1278	80	literal	literal	ADJ
ftr-393	1278	81	language	language	NOUN
ftr-393	1278	82	of	of	ADP
ftr-393	1278	83	our	our	PRON
ftr-393	1278	84	code	code	NOUN
ftr-393	1278	85	often	often	ADV
ftr-393	1278	86	produces	produce	VERB
ftr-393	1278	87	results	result	NOUN
ftr-393	1278	88	that	that	SCONJ
ftr-393	1278	89	many	many	ADJ
ftr-393	1278	90	would	would	AUX
ftr-393	1278	91	think	think	VERB
ftr-393	1278	92	were	be	AUX
ftr-393	1278	93	either	either	CCONJ
ftr-393	1278	94	too	too	ADV
ftr-393	1278	95	good	good	ADJ
ftr-393	1278	96	or	or	CCONJ
ftr-393	1278	97	too	too	ADV
ftr-393	1278	98	bad	bad	ADJ
ftr-393	1278	99	to	to	PART
ftr-393	1278	100	be	be	AUX
ftr-393	1278	101	true	true	ADJ
ftr-393	1278	102	.	.	PUNCT
ftr-393	1278	103	”	"	PUNCT
ftr-393	1279	1	ix	ix	PROPN
ftr-393	1279	2	.	.	PUNCT
ftr-393	1279	3	exempt	exempt	ADJ
ftr-393	1279	4	organizations	organization	NOUN
ftr-393	1279	5	and	and	CCONJ
ftr-393	1279	6	charitable	charitable	ADJ
ftr-393	1279	7	giving	give	VERB
ftr-393	1279	8	a.	a.	NOUN
ftr-393	1279	9	exempt	exempt	ADJ
ftr-393	1279	10	organizations	organization	NOUN
ftr-393	1279	11	1	1	NUM
ftr-393	1279	12	.	.	PUNCT
ftr-393	1280	1	irs	irs	PROPN
ftr-393	1280	2	rules	rule	VERB
ftr-393	1280	3	that	that	SCONJ
ftr-393	1280	4	seller	seller	NOUN
ftr-393	1280	5	-	-	PUNCT
ftr-393	1280	6	funded	fund	VERB
ftr-393	1280	7	down	down	ADJ
ftr-393	1280	8	-	-	PUNCT
ftr-393	1280	9	payment	payment	NOUN
ftr-393	1280	10	assistance	assistance	NOUN
ftr-393	1280	11	programs	program	NOUN
ftr-393	1280	12	do	do	AUX
ftr-393	1280	13	not	not	PART
ftr-393	1280	14	qualify	qualify	VERB
ftr-393	1280	15	for	for	ADP
ftr-393	1280	16	exemption	exemption	NOUN
ftr-393	1280	17	because	because	SCONJ
ftr-393	1280	18	the	the	DET
ftr-393	1280	19	donors	donor	NOUN
ftr-393	1280	20	benefit	benefit	VERB
ftr-393	1280	21	from	from	ADP
ftr-393	1280	22	the	the	DET
ftr-393	1280	23	transactions	transaction	NOUN
ftr-393	1280	24	.	.	PUNCT
ftr-393	1281	1	rev	rev	PROPN
ftr-393	1281	2	.	.	PROPN
ftr-393	1281	3	rul	rul	PROPN
ftr-393	1281	4	2006	2006	NUM
ftr-393	1281	5	-	-	SYM
ftr-393	1281	6	27	27	NUM
ftr-393	1281	7	,	,	PUNCT
ftr-393	1281	8	2006	2006	NUM
ftr-393	1281	9	-	-	SYM
ftr-393	1281	10	21	21	NUM
ftr-393	1281	11	i.r.b	i.r.b	NOUN
ftr-393	1281	12	.	.	PUNCT
ftr-393	1282	1	915	915	NUM
ftr-393	1282	2	(	(	PUNCT
ftr-393	1282	3	5/4/06	5/4/06	NUM
ftr-393	1282	4	)	)	PUNCT
ftr-393	1282	5	.	.	PUNCT
ftr-393	1283	1	this	this	DET
ftr-393	1283	2	ruling	ruling	NOUN
ftr-393	1283	3	examines	examine	VERB
ftr-393	1283	4	three	three	NUM
ftr-393	1283	5	scenarios	scenario	NOUN
ftr-393	1283	6	,	,	PUNCT
ftr-393	1283	7	the	the	DET
ftr-393	1283	8	first	first	ADJ
ftr-393	1283	9	and	and	CCONJ
ftr-393	1283	10	third	third	ADJ
ftr-393	1283	11	[	[	X
ftr-393	1283	12	which	which	PRON
ftr-393	1283	13	conduct	conduct	VERB
ftr-393	1283	14	broad	broad	ADV
ftr-393	1283	15	-	-	PUNCT
ftr-393	1283	16	based	base	VERB
ftr-393	1283	17	fundraising	fundraising	NOUN
ftr-393	1283	18	programs	program	NOUN
ftr-393	1283	19	]	]	PUNCT
ftr-393	1283	20	qualify	qualify	VERB
ftr-393	1283	21	for	for	ADP
ftr-393	1283	22	exemption	exemption	NOUN
ftr-393	1283	23	,	,	PUNCT
ftr-393	1283	24	but	but	CCONJ
ftr-393	1283	25	the	the	DET
ftr-393	1283	26	second	second	ADJ
ftr-393	1283	27	[	[	X
ftr-393	1283	28	which	which	PRON
ftr-393	1283	29	relies	rely	VERB
ftr-393	1283	30	on	on	ADP
ftr-393	1283	31	a	a	DET
ftr-393	1283	32	payment	payment	NOUN
ftr-393	1283	33	from	from	ADP
ftr-393	1283	34	the	the	DET
ftr-393	1283	35	home	home	NOUN
ftr-393	1283	36	seller	seller	NOUN
ftr-393	1283	37	]	]	PUNCT
ftr-393	1283	38	does	do	VERB
ftr-393	1283	39	not	not	PART
ftr-393	1283	40	.	.	PUNCT
ftr-393	1284	1	2	2	X
ftr-393	1284	2	.	.	PUNCT
ftr-393	1284	3	according	accord	VERB
ftr-393	1284	4	to	to	ADP
ftr-393	1284	5	the	the	DET
ftr-393	1284	6	fifth	fifth	ADJ
ftr-393	1284	7	circuit	circuit	NOUN
ftr-393	1284	8	,	,	PUNCT
ftr-393	1284	9	it	it	PRON
ftr-393	1284	10	was	be	AUX
ftr-393	1284	11	the	the	DET
ftr-393	1284	12	irs	irs	PROPN
ftr-393	1284	13	that	that	PRON
ftr-393	1284	14	should	should	AUX
ftr-393	1284	15	have	have	AUX
ftr-393	1284	16	stayed	stay	VERB
ftr-393	1284	17	home	home	ADV
ftr-393	1284	18	when	when	SCONJ
ftr-393	1284	19	it	it	PRON
ftr-393	1284	20	tried	try	VERB
ftr-393	1284	21	to	to	PART
ftr-393	1284	22	show	show	VERB
ftr-393	1284	23	there	there	PRON
ftr-393	1284	24	was	be	VERB
ftr-393	1284	25	value	value	NOUN
ftr-393	1284	26	in	in	ADP
ftr-393	1284	27	a	a	DET
ftr-393	1284	28	group	group	NOUN
ftr-393	1284	29	of	of	ADP
ftr-393	1284	30	home	home	NOUN
ftr-393	1284	31	healthcare	healthcare	NOUN
ftr-393	1284	32	agencies	agency	NOUN
ftr-393	1284	33	that	that	PRON
ftr-393	1284	34	lost	lose	VERB
ftr-393	1284	35	money	money	NOUN
ftr-393	1284	36	on	on	ADP
ftr-393	1284	37	every	every	DET
ftr-393	1284	38	transaction	transaction	NOUN
ftr-393	1284	39	but	but	CCONJ
ftr-393	1284	40	might	might	AUX
ftr-393	1284	41	have	have	AUX
ftr-393	1284	42	made	make	VERB
ftr-393	1284	43	a	a	DET
ftr-393	1284	44	profit	profit	NOUN
ftr-393	1284	45	on	on	ADP
ftr-393	1284	46	the	the	DET
ftr-393	1284	47	volume	volume	NOUN
ftr-393	1284	48	.	.	PUNCT
ftr-393	1285	1	caracci	caracci	PROPN
ftr-393	1285	2	v.	v.	PROPN
ftr-393	1285	3	commissioner	commissioner	PROPN
ftr-393	1285	4	,	,	PUNCT
ftr-393	1285	5	456	456	PROPN
ftr-393	1285	6	f.3d	f.3d	NUM
ftr-393	1285	7	444	444	NUM
ftr-393	1285	8	(	(	PUNCT
ftr-393	1285	9	5th	5th	ADJ
ftr-393	1285	10	cir	cir	NOUN
ftr-393	1285	11	.	.	PUNCT
ftr-393	1286	1	7/11/06	7/11/06	NUM
ftr-393	1286	2	)	)	PUNCT
ftr-393	1286	3	(	(	PUNCT
ftr-393	1286	4	per	per	ADP
ftr-393	1286	5	curiam	curiam	NOUN
ftr-393	1286	6	)	)	PUNCT
ftr-393	1286	7	,	,	PUNCT
ftr-393	1286	8	rev’g	rev’g	PROPN
ftr-393	1286	9	118	118	NUM
ftr-393	1286	10	t.c	t.c	PROPN
ftr-393	1286	11	.	.	PROPN
ftr-393	1286	12	379	379	NUM
ftr-393	1286	13	(	(	PUNCT
ftr-393	1286	14	2002	2002	NUM
ftr-393	1286	15	)	)	PUNCT
ftr-393	1286	16	.	.	PUNCT
ftr-393	1287	1	the	the	DET
ftr-393	1287	2	fifth	fifth	ADJ
ftr-393	1287	3	circuit	circuit	NOUN
ftr-393	1287	4	reversed	reverse	VERB
ftr-393	1287	5	the	the	DET
ftr-393	1287	6	tax	tax	NOUN
ftr-393	1287	7	court	court	NOUN
ftr-393	1287	8	and	and	CCONJ
ftr-393	1287	9	held	hold	VERB
ftr-393	1287	10	that	that	SCONJ
ftr-393	1287	11	§	§	PROPN
ftr-393	1287	12	4958	4958	NUM
ftr-393	1287	13	excise	excise	NOUN
ftr-393	1287	14	taxes	taxis	NOUN
ftr-393	1287	15	on	on	ADP
ftr-393	1287	16	excess	excess	ADJ
ftr-393	1287	17	benefits	benefit	NOUN
ftr-393	1287	18	[	[	X
ftr-393	1287	19	intermediate	intermediate	ADJ
ftr-393	1287	20	sanctions	sanction	NOUN
ftr-393	1287	21	]	]	PUNCT
ftr-393	1287	22	of	of	ADP
ftr-393	1287	23	more	more	ADJ
ftr-393	1287	24	than	than	ADP
ftr-393	1287	25	$	$	SYM
ftr-393	1287	26	250	250	NUM
ftr-393	1287	27	million	million	NUM
ftr-393	1287	28	[	[	X
ftr-393	1287	29	?	?	PUNCT
ftr-393	1287	30	?	?	PUNCT
ftr-393	1287	31	!	!	PUNCT
ftr-393	1287	32	!	!	PUNCT
ftr-393	1288	1	]	]	PUNCT
ftr-393	1288	2	were	be	AUX
ftr-393	1288	3	improperly	improperly	ADV
ftr-393	1288	4	proposed	propose	VERB
ftr-393	1288	5	against	against	ADP
ftr-393	1288	6	the	the	DET
ftr-393	1288	7	sta	sta	ADJ
ftr-393	1288	8	-	-	PUNCT
ftr-393	1288	9	home	home	NOUN
ftr-393	1288	10	agencies	agency	NOUN
ftr-393	1288	11	,	,	PUNCT
ftr-393	1288	12	a	a	DET
ftr-393	1288	13	group	group	NOUN
ftr-393	1288	14	of	of	ADP
ftr-393	1288	15	familyowned	familyowne	VERB
ftr-393	1288	16	and	and	CCONJ
ftr-393	1288	17	operated	operate	VERB
ftr-393	1288	18	home	home	NOUN
ftr-393	1288	19	health	health	NOUN
ftr-393	1288	20	care	care	NOUN
ftr-393	1288	21	agencies	agency	NOUN
ftr-393	1288	22	,	,	PUNCT
ftr-393	1288	23	on	on	ADP
ftr-393	1288	24	their	their	PRON
ftr-393	1288	25	conversion	conversion	NOUN
ftr-393	1288	26	from	from	ADP
ftr-393	1288	27	tax	tax	NOUN
ftr-393	1288	28	-	-	PUNCT
ftr-393	1288	29	exempt	exempt	ADJ
ftr-393	1288	30	corporations	corporation	NOUN
ftr-393	1288	31	to	to	ADP
ftr-393	1288	32	nonexempt	nonexempt	NOUN
ftr-393	1288	33	corporations	corporation	NOUN
ftr-393	1288	34	.	.	PUNCT
ftr-393	1289	1	the	the	DET
ftr-393	1289	2	decision	decision	NOUN
ftr-393	1289	3	was	be	AUX
ftr-393	1289	4	based	base	VERB
ftr-393	1289	5	on	on	ADP
ftr-393	1289	6	the	the	DET
ftr-393	1289	7	significant	significant	ADJ
ftr-393	1289	8	errors	error	NOUN
ftr-393	1289	9	in	in	ADP
ftr-393	1289	10	the	the	DET
ftr-393	1289	11	analysis	analysis	NOUN
ftr-393	1289	12	of	of	ADP
ftr-393	1289	13	the	the	DET
ftr-393	1289	14	government	government	NOUN
ftr-393	1289	15	’s	’s	PART
ftr-393	1289	16	valuation	valuation	NOUN
ftr-393	1289	17	expert	expert	NOUN
ftr-393	1289	18	,	,	PUNCT
ftr-393	1289	19	who	who	PRON
ftr-393	1289	20	provided	provide	VERB
ftr-393	1289	21	the	the	DET
ftr-393	1289	22	only	only	ADJ
ftr-393	1289	23	support	support	NOUN
ftr-393	1289	24	for	for	ADP
ftr-393	1289	25	the	the	DET
ftr-393	1289	26	imposition	imposition	NOUN
ftr-393	1289	27	of	of	ADP
ftr-393	1289	28	excise	excise	NOUN
ftr-393	1289	29	taxes	taxis	NOUN
ftr-393	1289	30	.	.	PUNCT
ftr-393	1290	1	the	the	DET
ftr-393	1290	2	fifth	fifth	ADJ
ftr-393	1290	3	circuit	circuit	NOUN
ftr-393	1290	4	concluded	conclude	VERB
ftr-393	1290	5	that	that	SCONJ
ftr-393	1290	6	,	,	PUNCT
ftr-393	1290	7	based	base	VERB
ftr-393	1290	8	on	on	ADP
ftr-393	1290	9	the	the	DET
ftr-393	1290	10	record	record	NOUN
ftr-393	1290	11	,	,	PUNCT
ftr-393	1290	12	the	the	DET
ftr-393	1290	13	taxpayers	taxpayer	NOUN
ftr-393	1290	14	did	do	AUX
ftr-393	1290	15	not	not	PART
ftr-393	1290	16	receive	receive	VERB
ftr-393	1290	17	any	any	DET
ftr-393	1290	18	“	"	PUNCT
ftr-393	1290	19	net	net	ADJ
ftr-393	1290	20	excess	excess	ADJ
ftr-393	1290	21	benefit	benefit	NOUN
ftr-393	1290	22	”	"	PUNCT
ftr-393	1290	23	as	as	ADP
ftr-393	1290	24	a	a	DET
ftr-393	1290	25	matter	matter	NOUN
ftr-393	1290	26	of	of	ADP
ftr-393	1290	27	law	law	NOUN
ftr-393	1290	28	.	.	PUNCT
ftr-393	1291	1	•	•	NOUN
ftr-393	1291	2	the	the	DET
ftr-393	1291	3	court	court	NOUN
ftr-393	1291	4	faulted	fault	VERB
ftr-393	1291	5	the	the	DET
ftr-393	1291	6	government	government	NOUN
ftr-393	1291	7	for	for	ADP
ftr-393	1291	8	issuing	issue	VERB
ftr-393	1291	9	deficiency	deficiency	NOUN
ftr-393	1291	10	notices	notice	NOUN
ftr-393	1291	11	based	base	VERB
ftr-393	1291	12	on	on	ADP
ftr-393	1291	13	a	a	DET
ftr-393	1291	14	brief	brief	ADJ
ftr-393	1291	15	intermediate	intermediate	ADJ
ftr-393	1291	16	internal	internal	ADJ
ftr-393	1291	17	analysis	analysis	NOUN
ftr-393	1291	18	because	because	SCONJ
ftr-393	1291	19	the	the	DET
ftr-393	1291	20	taxpayers	taxpayer	NOUN
ftr-393	1291	21	refused	refuse	VERB
ftr-393	1291	22	to	to	PART
ftr-393	1291	23	consent	consent	VERB
ftr-393	1291	24	to	to	ADP
ftr-393	1291	25	an	an	DET
ftr-393	1291	26	extension	extension	NOUN
ftr-393	1291	27	of	of	ADP
ftr-393	1291	28	the	the	DET
ftr-393	1291	29	statute	statute	NOUN
ftr-393	1291	30	of	of	ADP
ftr-393	1291	31	limitations	limitation	NOUN
ftr-393	1291	32	.	.	PUNCT
ftr-393	1292	1	3	3	X
ftr-393	1292	2	.	.	X
ftr-393	1292	3	pension	pension	NOUN
ftr-393	1292	4	protection	protection	PROPN
ftr-393	1292	5	act	act	PROPN
ftr-393	1292	6	§	§	PROPN
ftr-393	1292	7	1212	1212	NUM
ftr-393	1292	8	amends	amend	NOUN
ftr-393	1292	9	code	code	PROPN
ftr-393	1292	10	§	§	PROPN
ftr-393	1292	11	§	§	PROPN
ftr-393	1292	12	4941	4941	NUM
ftr-393	1292	13	-	-	SYM
ftr-393	1292	14	4945	4945	NUM
ftr-393	1292	15	to	to	PART
ftr-393	1292	16	double	double	VERB
ftr-393	1292	17	the	the	DET
ftr-393	1292	18	excise	excise	NOUN
ftr-393	1292	19	taxes	taxis	NOUN
ftr-393	1292	20	on	on	ADP
ftr-393	1292	21	self	self	NOUN
ftr-393	1292	22	-	-	PUNCT
ftr-393	1292	23	dealing	deal	VERB
ftr-393	1292	24	and	and	CCONJ
ftr-393	1292	25	excess	excess	ADJ
ftr-393	1292	26	benefit	benefit	NOUN
ftr-393	1292	27	transactions	transaction	NOUN
ftr-393	1292	28	.	.	PUNCT
ftr-393	1293	1	4	4	X
ftr-393	1293	2	.	.	X
ftr-393	1293	3	irs	irs	PROPN
ftr-393	1293	4	announces	announce	VERB
ftr-393	1293	5	its	its	PRON
ftr-393	1293	6	credit	credit	NOUN
ftr-393	1293	7	counseling	counseling	NOUN
ftr-393	1293	8	compliance	compliance	NOUN
ftr-393	1293	9	project	project	NOUN
ftr-393	1293	10	for	for	ADP
ftr-393	1293	11	tax	tax	NOUN
ftr-393	1293	12	-	-	PUNCT
ftr-393	1293	13	exempt	exempt	ADJ
ftr-393	1293	14	credit	credit	NOUN
ftr-393	1293	15	counseling	counseling	NOUN
ftr-393	1293	16	organizations	organization	NOUN
ftr-393	1293	17	.	.	PUNCT
ftr-393	1294	1	chief	chief	ADJ
ftr-393	1294	2	counsel	counsel	NOUN
ftr-393	1294	3	506	506	NUM
ftr-393	1294	4	florida	florida	PROPN
ftr-393	1294	5	tax	tax	NOUN
ftr-393	1294	6	review	review	NOUN
ftr-393	1294	7	[	[	X
ftr-393	1294	8	vol	vol	NOUN
ftr-393	1294	9	.	.	PUNCT
ftr-393	1294	10	8	8	NUM
ftr-393	1294	11	:	:	PUNCT
ftr-393	1294	12	si	si	NOUN
ftr-393	1294	13	advice	advice	NOUN
ftr-393	1294	14	memorandum	memorandum	NOUN
ftr-393	1294	15	,	,	PUNCT
ftr-393	1294	16	cca	cca	PROPN
ftr-393	1294	17	200620001	200620001	NUM
ftr-393	1294	18	(	(	PUNCT
ftr-393	1294	19	5/9/06	5/9/06	NUM
ftr-393	1294	20	)	)	PUNCT
ftr-393	1294	21	.	.	PUNCT
ftr-393	1295	1	this	this	DET
ftr-393	1295	2	memorandum	memorandum	NOUN
ftr-393	1295	3	contains	contain	VERB
ftr-393	1295	4	two	two	NUM
ftr-393	1295	5	examples	example	NOUN
ftr-393	1295	6	of	of	ADP
ftr-393	1295	7	credit	credit	NOUN
ftr-393	1295	8	counseling	counseling	NOUN
ftr-393	1295	9	organizations	organization	NOUN
ftr-393	1295	10	:	:	PUNCT
ftr-393	1295	11	(	(	PUNCT
ftr-393	1295	12	1	1	X
ftr-393	1295	13	)	)	PUNCT
ftr-393	1295	14	abc	abc	PROPN
ftr-393	1295	15	,	,	PUNCT
ftr-393	1295	16	which	which	PRON
ftr-393	1295	17	uses	use	VERB
ftr-393	1295	18	an	an	DET
ftr-393	1295	19	educational	educational	ADJ
ftr-393	1295	20	methodology	methodology	NOUN
ftr-393	1295	21	,	,	PUNCT
ftr-393	1295	22	and	and	CCONJ
ftr-393	1295	23	qualifies	qualify	VERB
ftr-393	1295	24	for	for	ADP
ftr-393	1295	25	exempt	exempt	ADJ
ftr-393	1295	26	status	status	NOUN
ftr-393	1295	27	under	under	ADP
ftr-393	1295	28	§	§	PROPN
ftr-393	1295	29	501(c)(3	501(c)(3	NUM
ftr-393	1295	30	)	)	PUNCT
ftr-393	1295	31	,	,	PUNCT
ftr-393	1295	32	and	and	CCONJ
ftr-393	1295	33	(	(	PUNCT
ftr-393	1295	34	2	2	X
ftr-393	1295	35	)	)	PUNCT
ftr-393	1295	36	def	def	PROPN
ftr-393	1295	37	,	,	PUNCT
ftr-393	1295	38	which	which	PRON
ftr-393	1295	39	primarily	primarily	ADV
ftr-393	1295	40	promotes	promote	VERB
ftr-393	1295	41	debt	debt	NOUN
ftr-393	1295	42	management	management	NOUN
ftr-393	1295	43	plans	plan	NOUN
ftr-393	1295	44	without	without	ADP
ftr-393	1295	45	considering	consider	VERB
ftr-393	1295	46	whether	whether	SCONJ
ftr-393	1295	47	it	it	PRON
ftr-393	1295	48	is	be	AUX
ftr-393	1295	49	appropriate	appropriate	ADJ
ftr-393	1295	50	in	in	ADP
ftr-393	1295	51	light	light	NOUN
ftr-393	1295	52	of	of	ADP
ftr-393	1295	53	each	each	DET
ftr-393	1295	54	client	client	NOUN
ftr-393	1295	55	’s	’s	PART
ftr-393	1295	56	individual	individual	ADJ
ftr-393	1295	57	circumstances	circumstance	NOUN
ftr-393	1295	58	,	,	PUNCT
ftr-393	1295	59	and	and	CCONJ
ftr-393	1295	60	does	do	AUX
ftr-393	1295	61	not	not	PART
ftr-393	1295	62	qualify	qualify	VERB
ftr-393	1295	63	for	for	ADP
ftr-393	1295	64	exempt	exempt	ADJ
ftr-393	1295	65	status	status	NOUN
ftr-393	1295	66	.	.	PUNCT
ftr-393	1296	1	•	•	NUM
ftr-393	1296	2	the	the	DET
ftr-393	1296	3	irs	irs	PROPN
ftr-393	1296	4	also	also	ADV
ftr-393	1296	5	provided	provide	VERB
ftr-393	1296	6	a	a	DET
ftr-393	1296	7	core	core	NOUN
ftr-393	1296	8	analysis	analysis	NOUN
ftr-393	1296	9	tool	tool	NOUN
ftr-393	1296	10	to	to	PART
ftr-393	1296	11	help	help	VERB
ftr-393	1296	12	determine	determine	VERB
ftr-393	1296	13	whether	whether	SCONJ
ftr-393	1296	14	the	the	DET
ftr-393	1296	15	credit	credit	NOUN
ftr-393	1296	16	counseling	counseling	NOUN
ftr-393	1296	17	organization	organization	NOUN
ftr-393	1296	18	qualifies	qualify	VERB
ftr-393	1296	19	for	for	ADP
ftr-393	1296	20	exemption	exemption	NOUN
ftr-393	1296	21	.	.	PUNCT
ftr-393	1297	1	2006	2006	NUM
ftr-393	1297	2	tnt	tnt	PROPN
ftr-393	1297	3	94	94	NUM
ftr-393	1297	4	-	-	SYM
ftr-393	1297	5	12	12	NUM
ftr-393	1297	6	(	(	PUNCT
ftr-393	1297	7	5/15/06	5/15/06	NUM
ftr-393	1297	8	)	)	PUNCT
ftr-393	1297	9	.	.	PUNCT
ftr-393	1298	1	a.	a.	NOUN
ftr-393	1298	2	ir-2006	ir-2006	PROPN
ftr-393	1298	3	-	-	PUNCT
ftr-393	1298	4	80	80	NUM
ftr-393	1298	5	(	(	PUNCT
ftr-393	1298	6	5/15/06	5/15/06	NUM
ftr-393	1298	7	)	)	PUNCT
ftr-393	1298	8	.	.	PUNCT
ftr-393	1299	1	the	the	DET
ftr-393	1299	2	irs	irs	PROPN
ftr-393	1299	3	released	release	VERB
ftr-393	1299	4	a	a	DET
ftr-393	1299	5	report	report	NOUN
ftr-393	1299	6	on	on	ADP
ftr-393	1299	7	tax	tax	NOUN
ftr-393	1299	8	-	-	PUNCT
ftr-393	1299	9	exempt	exempt	ADJ
ftr-393	1299	10	credit	credit	NOUN
ftr-393	1299	11	counseling	counseling	NOUN
ftr-393	1299	12	agencies	agency	NOUN
ftr-393	1299	13	.	.	PUNCT
ftr-393	1300	1	the	the	DET
ftr-393	1300	2	executive	executive	ADJ
ftr-393	1300	3	summary	summary	NOUN
ftr-393	1300	4	may	may	AUX
ftr-393	1300	5	be	be	AUX
ftr-393	1300	6	found	find	VERB
ftr-393	1300	7	at	at	ADP
ftr-393	1300	8	2006	2006	NUM
ftr-393	1300	9	tnt	tnt	PROPN
ftr-393	1300	10	94	94	NUM
ftr-393	1300	11	-	-	SYM
ftr-393	1300	12	10	10	NUM
ftr-393	1300	13	.	.	PUNCT
ftr-393	1301	1	b.	b.	VERB
ftr-393	1302	1	the	the	DET
ftr-393	1302	2	irs	irs	PROPN
ftr-393	1302	3	receives	receive	VERB
ftr-393	1302	4	an	an	DET
ftr-393	1302	5	assist	assist	NOUN
ftr-393	1302	6	from	from	ADP
ftr-393	1302	7	congress	congress	PROPN
ftr-393	1302	8	in	in	ADP
ftr-393	1302	9	weeding	weed	VERB
ftr-393	1302	10	out	out	ADP
ftr-393	1302	11	the	the	DET
ftr-393	1302	12	“	"	PUNCT
ftr-393	1302	13	bad	bad	ADJ
ftr-393	1302	14	”	"	PUNCT
ftr-393	1302	15	credit	credit	NOUN
ftr-393	1302	16	counseling	counseling	NOUN
ftr-393	1302	17	organizations	organization	NOUN
ftr-393	1302	18	.	.	PUNCT
ftr-393	1303	1	pension	pension	NOUN
ftr-393	1303	2	protection	protection	PROPN
ftr-393	1303	3	act	act	PROPN
ftr-393	1303	4	,	,	PUNCT
ftr-393	1303	5	§	§	PROPN
ftr-393	1303	6	1220	1220	NUM
ftr-393	1303	7	,	,	PUNCT
ftr-393	1303	8	adds	add	VERB
ftr-393	1303	9	new	new	ADJ
ftr-393	1303	10	code	code	NOUN
ftr-393	1303	11	§	§	PROPN
ftr-393	1303	12	501(q	501(q	PROPN
ftr-393	1303	13	)	)	PUNCT
ftr-393	1303	14	to	to	PART
ftr-393	1303	15	provide	provide	VERB
ftr-393	1303	16	more	more	ADJ
ftr-393	1303	17	definite	definite	ADJ
ftr-393	1303	18	rules	rule	NOUN
ftr-393	1303	19	governing	govern	VERB
ftr-393	1303	20	tax	tax	NOUN
ftr-393	1303	21	-	-	PUNCT
ftr-393	1303	22	exempt	exempt	ADJ
ftr-393	1303	23	credit	credit	NOUN
ftr-393	1303	24	counseling	counseling	NOUN
ftr-393	1303	25	organizations	organization	NOUN
ftr-393	1303	26	,	,	PUNCT
ftr-393	1303	27	including	include	VERB
ftr-393	1303	28	,	,	PUNCT
ftr-393	1303	29	e.g.	e.g.	ADV
ftr-393	1303	30	,	,	PUNCT
ftr-393	1303	31	a	a	DET
ftr-393	1303	32	limitation	limitation	NOUN
ftr-393	1303	33	on	on	ADP
ftr-393	1303	34	the	the	DET
ftr-393	1303	35	portion	portion	NOUN
ftr-393	1303	36	of	of	ADP
ftr-393	1303	37	the	the	DET
ftr-393	1303	38	exempt	exempt	ADJ
ftr-393	1303	39	organization	organization	NOUN
ftr-393	1303	40	’s	’s	PART
ftr-393	1303	41	income	income	NOUN
ftr-393	1303	42	that	that	PRON
ftr-393	1303	43	may	may	AUX
ftr-393	1303	44	be	be	AUX
ftr-393	1303	45	derived	derive	VERB
ftr-393	1303	46	from	from	ADP
ftr-393	1303	47	debt	debt	NOUN
ftr-393	1303	48	management	management	NOUN
ftr-393	1303	49	plan	plan	NOUN
ftr-393	1303	50	services	service	NOUN
ftr-393	1303	51	.	.	PUNCT
ftr-393	1304	1	5	5	X
ftr-393	1304	2	.	.	X
ftr-393	1304	3	all	all	DET
ftr-393	1304	4	tax	tax	NOUN
ftr-393	1304	5	-	-	PUNCT
ftr-393	1304	6	exempt	exempt	ADJ
ftr-393	1304	7	organizations	organization	NOUN
ftr-393	1304	8	will	will	AUX
ftr-393	1304	9	be	be	AUX
ftr-393	1304	10	required	require	VERB
ftr-393	1304	11	to	to	PART
ftr-393	1304	12	file	file	VERB
ftr-393	1304	13	annual	annual	ADJ
ftr-393	1304	14	electronic	electronic	ADJ
ftr-393	1304	15	notices	notice	NOUN
ftr-393	1304	16	.	.	PUNCT
ftr-393	1305	1	pension	pension	NOUN
ftr-393	1305	2	protection	protection	PROPN
ftr-393	1305	3	act	act	PROPN
ftr-393	1305	4	,	,	PUNCT
ftr-393	1305	5	§	§	PROPN
ftr-393	1305	6	1223	1223	NUM
ftr-393	1305	7	,	,	PUNCT
ftr-393	1305	8	adds	add	VERB
ftr-393	1305	9	new	new	ADJ
ftr-393	1305	10	code	code	NOUN
ftr-393	1305	11	§	§	PROPN
ftr-393	1305	12	6033(i	6033(i	PROPN
ftr-393	1305	13	)	)	PUNCT
ftr-393	1305	14	to	to	PART
ftr-393	1305	15	require	require	VERB
ftr-393	1305	16	electronic	electronic	ADJ
ftr-393	1305	17	filing	filing	NOUN
ftr-393	1305	18	of	of	ADP
ftr-393	1305	19	an	an	DET
ftr-393	1305	20	annual	annual	ADJ
ftr-393	1305	21	informational	informational	ADJ
ftr-393	1305	22	notice	notice	NOUN
ftr-393	1305	23	by	by	ADP
ftr-393	1305	24	all	all	DET
ftr-393	1305	25	exempt	exempt	ADJ
ftr-393	1305	26	organizations	organization	NOUN
ftr-393	1305	27	not	not	PART
ftr-393	1305	28	currently	currently	ADV
ftr-393	1305	29	required	require	VERB
ftr-393	1305	30	to	to	PART
ftr-393	1305	31	file	file	VERB
ftr-393	1305	32	[	[	X
ftr-393	1305	33	specifically	specifically	ADV
ftr-393	1305	34	,	,	PUNCT
ftr-393	1305	35	organizations	organization	NOUN
ftr-393	1305	36	with	with	ADP
ftr-393	1305	37	gross	gross	ADJ
ftr-393	1305	38	receipts	receipt	NOUN
ftr-393	1305	39	under	under	ADP
ftr-393	1305	40	$	$	SYM
ftr-393	1305	41	25,000	25,000	NUM
ftr-393	1305	42	and	and	CCONJ
ftr-393	1305	43	churches	church	NOUN
ftr-393	1305	44	]	]	PUNCT
ftr-393	1305	45	on	on	ADP
ftr-393	1305	46	pain	pain	NOUN
ftr-393	1305	47	of	of	ADP
ftr-393	1305	48	losing	lose	VERB
ftr-393	1305	49	tax	tax	NOUN
ftr-393	1305	50	-	-	PUNCT
ftr-393	1305	51	exempt	exempt	ADJ
ftr-393	1305	52	status	status	NOUN
ftr-393	1305	53	.	.	PUNCT
ftr-393	1306	1	this	this	DET
ftr-393	1306	2	provision	provision	NOUN
ftr-393	1306	3	is	be	AUX
ftr-393	1306	4	effective	effective	ADJ
ftr-393	1306	5	for	for	ADP
ftr-393	1306	6	years	year	NOUN
ftr-393	1306	7	beginning	begin	VERB
ftr-393	1306	8	in	in	ADP
ftr-393	1306	9	2007	2007	NUM
ftr-393	1306	10	.	.	PUNCT
ftr-393	1307	1	6	6	NUM
ftr-393	1307	2	.	.	X
ftr-393	1307	3	pension	pension	NOUN
ftr-393	1307	4	protection	protection	PROPN
ftr-393	1307	5	act	act	PROPN
ftr-393	1307	6	§	§	PROPN
ftr-393	1307	7	1225	1225	NUM
ftr-393	1307	8	amends	amend	NOUN
ftr-393	1307	9	code	code	PROPN
ftr-393	1307	10	§	§	PROPN
ftr-393	1307	11	6014	6014	NUM
ftr-393	1307	12	to	to	PART
ftr-393	1307	13	require	require	VERB
ftr-393	1307	14	public	public	ADJ
ftr-393	1307	15	disclosure	disclosure	NOUN
ftr-393	1307	16	of	of	ADP
ftr-393	1307	17	unrelated	unrelated	ADJ
ftr-393	1307	18	business	business	NOUN
ftr-393	1307	19	income	income	NOUN
ftr-393	1307	20	tax	tax	NOUN
ftr-393	1307	21	returns	return	NOUN
ftr-393	1307	22	of	of	ADP
ftr-393	1307	23	§	§	PROPN
ftr-393	1307	24	501(c)(3	501(c)(3	NUM
ftr-393	1307	25	)	)	PUNCT
ftr-393	1307	26	organizations	organization	NOUN
ftr-393	1307	27	.	.	PUNCT
ftr-393	1308	1	this	this	DET
ftr-393	1308	2	provision	provision	NOUN
ftr-393	1308	3	is	be	AUX
ftr-393	1308	4	effective	effective	ADJ
ftr-393	1308	5	for	for	ADP
ftr-393	1308	6	returns	return	NOUN
ftr-393	1308	7	filed	file	VERB
ftr-393	1308	8	after	after	ADP
ftr-393	1308	9	date	date	NOUN
ftr-393	1308	10	of	of	ADP
ftr-393	1308	11	enactment	enactment	NOUN
ftr-393	1308	12	.	.	PUNCT
ftr-393	1309	1	7	7	X
ftr-393	1309	2	.	.	X
ftr-393	1309	3	pension	pension	NOUN
ftr-393	1309	4	protection	protection	PROPN
ftr-393	1309	5	act	act	PROPN
ftr-393	1309	6	§	§	PROPN
ftr-393	1309	7	§	§	PROPN
ftr-393	1309	8	1231	1231	NUM
ftr-393	1309	9	-	-	SYM
ftr-393	1309	10	1235	1235	NUM
ftr-393	1309	11	provide	provide	VERB
ftr-393	1309	12	for	for	ADP
ftr-393	1309	13	new	new	ADJ
ftr-393	1309	14	rules	rule	NOUN
ftr-393	1309	15	and	and	CCONJ
ftr-393	1309	16	greater	great	ADJ
ftr-393	1309	17	accountability	accountability	NOUN
ftr-393	1309	18	for	for	ADP
ftr-393	1309	19	donor	donor	NOUN
ftr-393	1309	20	advised	advise	VERB
ftr-393	1309	21	funds	fund	NOUN
ftr-393	1309	22	and	and	CCONJ
ftr-393	1309	23	sponsoring	sponsor	VERB
ftr-393	1309	24	organizations	organization	NOUN
ftr-393	1309	25	[	[	X
ftr-393	1309	26	e.g.	e.g.	ADV
ftr-393	1309	27	,	,	PUNCT
ftr-393	1309	28	community	community	NOUN
ftr-393	1309	29	foundations	foundation	NOUN
ftr-393	1309	30	]	]	PUNCT
ftr-393	1309	31	,	,	PUNCT
ftr-393	1309	32	which	which	PRON
ftr-393	1309	33	are	be	AUX
ftr-393	1309	34	defined	define	VERB
ftr-393	1309	35	in	in	ADP
ftr-393	1309	36	these	these	DET
ftr-393	1309	37	provisions	provision	NOUN
ftr-393	1309	38	.	.	PUNCT
ftr-393	1310	1	they	they	PRON
ftr-393	1310	2	also	also	ADV
ftr-393	1310	3	provide	provide	VERB
ftr-393	1310	4	new	new	ADJ
ftr-393	1310	5	requirements	requirement	NOUN
ftr-393	1310	6	for	for	ADP
ftr-393	1310	7	supporting	support	VERB
ftr-393	1310	8	organizations	organization	NOUN
ftr-393	1310	9	,	,	PUNCT
ftr-393	1310	10	which	which	PRON
ftr-393	1310	11	are	be	AUX
ftr-393	1310	12	excluded	exclude	VERB
ftr-393	1310	13	from	from	ADP
ftr-393	1310	14	private	private	ADJ
ftr-393	1310	15	foundation	foundation	NOUN
ftr-393	1310	16	status	status	NOUN
ftr-393	1310	17	under	under	ADP
ftr-393	1310	18	code	code	NOUN
ftr-393	1310	19	§	§	PROPN
ftr-393	1310	20	509(a)(3	509(a)(3	NUM
ftr-393	1310	21	)	)	PUNCT
ftr-393	1310	22	;	;	PUNCT
ftr-393	1310	23	private	private	ADJ
ftr-393	1310	24	foundation	foundation	NOUN
ftr-393	1310	25	grants	grant	NOUN
ftr-393	1310	26	to	to	PART
ftr-393	1310	27	type	type	VERB
ftr-393	1310	28	iii	iii	NUM
ftr-393	1310	29	supporting	support	VERB
ftr-393	1310	30	organizations	organization	NOUN
ftr-393	1310	31	that	that	PRON
ftr-393	1310	32	are	be	AUX
ftr-393	1310	33	not	not	PART
ftr-393	1310	34	functionally	functionally	ADV
ftr-393	1310	35	integrated	integrate	VERB
ftr-393	1310	36	supporting	support	VERB
ftr-393	1310	37	organizations	organization	NOUN
ftr-393	1310	38	are	be	AUX
ftr-393	1310	39	not	not	PART
ftr-393	1310	40	“	"	PUNCT
ftr-393	1310	41	qualifying	qualify	VERB
ftr-393	1310	42	distributions	distribution	NOUN
ftr-393	1310	43	”	"	PUNCT
ftr-393	1310	44	and	and	CCONJ
ftr-393	1310	45	may	may	AUX
ftr-393	1310	46	give	give	VERB
ftr-393	1310	47	rise	rise	NOUN
ftr-393	1310	48	to	to	ADP
ftr-393	1310	49	excise	excise	VERB
ftr-393	1310	50	taxes	taxis	NOUN
ftr-393	1310	51	.	.	PUNCT
ftr-393	1311	1	2007	2007	NUM
ftr-393	1311	2	]	]	X
ftr-393	1311	3	recent	recent	ADJ
ftr-393	1311	4	developments	development	NOUN
ftr-393	1311	5	in	in	ADP
ftr-393	1311	6	federal	federal	ADJ
ftr-393	1311	7	income	income	NOUN
ftr-393	1311	8	taxation	taxation	NOUN
ftr-393	1311	9	507	507	NUM
ftr-393	1311	10	a.	a.	NOUN
ftr-393	1311	11	announcement	announcement	NOUN
ftr-393	1311	12	2006	2006	NUM
ftr-393	1311	13	-	-	SYM
ftr-393	1311	14	93	93	NUM
ftr-393	1311	15	,	,	PUNCT
ftr-393	1311	16	2006	2006	NUM
ftr-393	1311	17	-	-	SYM
ftr-393	1311	18	48	48	NUM
ftr-393	1311	19	i.r.b	i.r.b	NOUN
ftr-393	1311	20	.	.	PUNCT
ftr-393	1312	1	1017	1017	NUM
ftr-393	1312	2	(	(	PUNCT
ftr-393	1312	3	11/7/06	11/7/06	NUM
ftr-393	1312	4	)	)	PUNCT
ftr-393	1312	5	.	.	PUNCT
ftr-393	1313	1	this	this	DET
ftr-393	1313	2	announcement	announcement	NOUN
ftr-393	1313	3	provides	provide	VERB
ftr-393	1313	4	procedures	procedure	NOUN
ftr-393	1313	5	that	that	PRON
ftr-393	1313	6	§	§	PROPN
ftr-393	1313	7	501(c)(3	501(c)(3	NUM
ftr-393	1313	8	)	)	PUNCT
ftr-393	1313	9	tax	tax	NOUN
ftr-393	1313	10	-	-	PUNCT
ftr-393	1313	11	exempt	exempt	ADJ
ftr-393	1313	12	supporting	support	VERB
ftr-393	1313	13	organizations	organization	NOUN
ftr-393	1313	14	described	describe	VERB
ftr-393	1313	15	in	in	ADP
ftr-393	1313	16	§	§	PROPN
ftr-393	1313	17	509(a)(3	509(a)(3	NUM
ftr-393	1313	18	)	)	PUNCT
ftr-393	1313	19	may	may	AUX
ftr-393	1313	20	use	use	VERB
ftr-393	1313	21	to	to	PART
ftr-393	1313	22	request	request	VERB
ftr-393	1313	23	a	a	DET
ftr-393	1313	24	change	change	NOUN
ftr-393	1313	25	in	in	ADP
ftr-393	1313	26	their	their	PRON
ftr-393	1313	27	public	public	ADJ
ftr-393	1313	28	charity	charity	NOUN
ftr-393	1313	29	classification	classification	NOUN
ftr-393	1313	30	in	in	ADP
ftr-393	1313	31	light	light	NOUN
ftr-393	1313	32	of	of	ADP
ftr-393	1313	33	the	the	DET
ftr-393	1313	34	effect	effect	NOUN
ftr-393	1313	35	of	of	ADP
ftr-393	1313	36	the	the	DET
ftr-393	1313	37	pension	pension	NOUN
ftr-393	1313	38	protection	protection	NOUN
ftr-393	1313	39	act	act	PROPN
ftr-393	1313	40	.	.	PUNCT
ftr-393	1314	1	these	these	DET
ftr-393	1314	2	changes	change	NOUN
ftr-393	1314	3	would	would	AUX
ftr-393	1314	4	permit	permit	VERB
ftr-393	1314	5	middle	middle	ADJ
ftr-393	1314	6	-	-	PUNCT
ftr-393	1314	7	aged	aged	ADJ
ftr-393	1314	8	geriatrics	geriatric	NOUN
ftr-393	1314	9	to	to	PART
ftr-393	1314	10	use	use	VERB
ftr-393	1314	11	new	new	ADJ
ftr-393	1314	12	code	code	NOUN
ftr-393	1314	13	§	§	PROPN
ftr-393	1314	14	408(d)(8	408(d)(8	PROPN
ftr-393	1314	15	)	)	PUNCT
ftr-393	1314	16	to	to	PART
ftr-393	1314	17	make	make	VERB
ftr-393	1314	18	tax	tax	NOUN
ftr-393	1314	19	-	-	PUNCT
ftr-393	1314	20	free	free	ADJ
ftr-393	1314	21	distributions	distribution	NOUN
ftr-393	1314	22	from	from	ADP
ftr-393	1314	23	their	their	PRON
ftr-393	1314	24	iras	ira	NOUN
ftr-393	1314	25	[	[	X
ftr-393	1314	26	owned	own	VERB
ftr-393	1314	27	by	by	ADP
ftr-393	1314	28	individuals	individual	NOUN
ftr-393	1314	29	over	over	ADP
ftr-393	1314	30	70½	70½	NUM
ftr-393	1314	31	years	year	NOUN
ftr-393	1314	32	of	of	ADP
ftr-393	1314	33	age	age	NOUN
ftr-393	1314	34	]	]	PUNCT
ftr-393	1314	35	up	up	ADP
ftr-393	1314	36	to	to	PART
ftr-393	1314	37	$	$	SYM
ftr-393	1314	38	100,000	100,000	NUM
ftr-393	1314	39	directly	directly	ADV
ftr-393	1314	40	to	to	ADP
ftr-393	1314	41	charities	charity	NOUN
ftr-393	1314	42	that	that	PRON
ftr-393	1314	43	are	be	AUX
ftr-393	1314	44	publicly	publicly	ADV
ftr-393	1314	45	supported	support	VERB
ftr-393	1314	46	under	under	ADP
ftr-393	1314	47	§	§	PROPN
ftr-393	1314	48	509(a)(1	509(a)(1	NUM
ftr-393	1314	49	)	)	PUNCT
ftr-393	1314	50	and	and	CCONJ
ftr-393	1314	51	(	(	PUNCT
ftr-393	1314	52	2	2	X
ftr-393	1314	53	)	)	PUNCT
ftr-393	1315	1	[	[	X
ftr-393	1315	2	but	but	CCONJ
ftr-393	1315	3	not	not	PART
ftr-393	1315	4	§	§	PROPN
ftr-393	1315	5	509(a)(3	509(a)(3	NUM
ftr-393	1315	6	)	)	PUNCT
ftr-393	1315	7	]	]	PUNCT
ftr-393	1315	8	.	.	PUNCT
ftr-393	1316	1	b.	b.	PROPN
ftr-393	1316	2	notice	notice	PROPN
ftr-393	1316	3	2006	2006	NUM
ftr-393	1316	4	-	-	SYM
ftr-393	1316	5	109	109	NUM
ftr-393	1316	6	,	,	PUNCT
ftr-393	1316	7	2006	2006	NUM
ftr-393	1316	8	-	-	SYM
ftr-393	1316	9	51	51	NUM
ftr-393	1316	10	i.r.b	i.r.b	NOUN
ftr-393	1316	11	.	.	PUNCT
ftr-393	1317	1	(	(	PUNCT
ftr-393	1317	2	12/4/06	12/4/06	NUM
ftr-393	1317	3	)	)	PUNCT
ftr-393	1317	4	.	.	PUNCT
ftr-393	1318	1	interim	interim	ADJ
ftr-393	1318	2	guidance	guidance	NOUN
ftr-393	1318	3	regarding	regard	VERB
ftr-393	1318	4	the	the	DET
ftr-393	1318	5	application	application	NOUN
ftr-393	1318	6	of	of	ADP
ftr-393	1318	7	requirements	requirement	NOUN
ftr-393	1318	8	in	in	ADP
ftr-393	1318	9	the	the	DET
ftr-393	1318	10	pension	pension	NOUN
ftr-393	1318	11	protection	protection	NOUN
ftr-393	1318	12	act	act	VERB
ftr-393	1318	13	with	with	ADP
ftr-393	1318	14	regard	regard	NOUN
ftr-393	1318	15	to	to	ADP
ftr-393	1318	16	the	the	DET
ftr-393	1318	17	criteria	criterion	NOUN
ftr-393	1318	18	for	for	ADP
ftr-393	1318	19	private	private	ADJ
ftr-393	1318	20	foundations	foundation	NOUN
ftr-393	1318	21	considering	consider	VERB
ftr-393	1318	22	distributions	distribution	NOUN
ftr-393	1318	23	to	to	ADP
ftr-393	1318	24	supporting	support	VERB
ftr-393	1318	25	organizations	organization	NOUN
ftr-393	1318	26	that	that	PRON
ftr-393	1318	27	can	can	AUX
ftr-393	1318	28	be	be	AUX
ftr-393	1318	29	used	use	VERB
ftr-393	1318	30	to	to	PART
ftr-393	1318	31	determine	determine	VERB
ftr-393	1318	32	whether	whether	SCONJ
ftr-393	1318	33	the	the	DET
ftr-393	1318	34	supporting	support	VERB
ftr-393	1318	35	organization	organization	NOUN
ftr-393	1318	36	is	be	AUX
ftr-393	1318	37	a	a	DET
ftr-393	1318	38	type	type	NOUN
ftr-393	1318	39	i	i	NOUN
ftr-393	1318	40	,	,	PUNCT
ftr-393	1318	41	type	type	NOUN
ftr-393	1318	42	ii	ii	PROPN
ftr-393	1318	43	,	,	PUNCT
ftr-393	1318	44	or	or	CCONJ
ftr-393	1318	45	functionally	functionally	ADV
ftr-393	1318	46	-	-	PUNCT
ftr-393	1318	47	integrated	integrate	VERB
ftr-393	1318	48	type	type	NOUN
ftr-393	1318	49	iii	iii	NOUN
ftr-393	1318	50	supporting	support	VERB
ftr-393	1318	51	organization	organization	NOUN
ftr-393	1318	52	.	.	PUNCT
ftr-393	1319	1	the	the	DET
ftr-393	1319	2	notice	notice	NOUN
ftr-393	1319	3	also	also	ADV
ftr-393	1319	4	provides	provide	VERB
ftr-393	1319	5	for	for	ADP
ftr-393	1319	6	relief	relief	NOUN
ftr-393	1319	7	for	for	ADP
ftr-393	1319	8	payments	payment	NOUN
ftr-393	1319	9	that	that	PRON
ftr-393	1319	10	were	be	AUX
ftr-393	1319	11	made	make	VERB
ftr-393	1319	12	pursuant	pursuant	ADJ
ftr-393	1319	13	to	to	ADP
ftr-393	1319	14	an	an	DET
ftr-393	1319	15	agreement	agreement	NOUN
ftr-393	1319	16	that	that	PRON
ftr-393	1319	17	was	be	AUX
ftr-393	1319	18	binding	bind	VERB
ftr-393	1319	19	on	on	ADP
ftr-393	1319	20	the	the	DET
ftr-393	1319	21	organization	organization	NOUN
ftr-393	1319	22	on	on	ADP
ftr-393	1319	23	the	the	DET
ftr-393	1319	24	8/17/06	8/17/06	NUM
ftr-393	1319	25	date	date	NOUN
ftr-393	1319	26	of	of	ADP
ftr-393	1319	27	enactment	enactment	NOUN
ftr-393	1319	28	–	–	PUNCT
ftr-393	1319	29	even	even	ADV
ftr-393	1319	30	though	though	SCONJ
ftr-393	1319	31	the	the	DET
ftr-393	1319	32	amended	amend	VERB
ftr-393	1319	33	statute	statute	NOUN
ftr-393	1319	34	became	become	VERB
ftr-393	1319	35	effective	effective	ADJ
ftr-393	1319	36	for	for	ADP
ftr-393	1319	37	transactions	transaction	NOUN
ftr-393	1319	38	occurring	occur	VERB
ftr-393	1319	39	after	after	ADP
ftr-393	1319	40	7/25/06	7/25/06	PROPN
ftr-393	1319	41	.	.	NOUN
ftr-393	1319	42	8	8	NUM
ftr-393	1319	43	.	.	PUNCT
ftr-393	1320	1	the	the	DET
ftr-393	1320	2	tax	tax	NOUN
ftr-393	1320	3	relief	relief	NOUN
ftr-393	1320	4	and	and	CCONJ
ftr-393	1320	5	health	health	NOUN
ftr-393	1320	6	care	care	NOUN
ftr-393	1320	7	act	act	NOUN
ftr-393	1320	8	of	of	ADP
ftr-393	1320	9	2006	2006	NUM
ftr-393	1320	10	§	§	PROPN
ftr-393	1320	11	424	424	NUM
ftr-393	1320	12	amends	amend	NOUN
ftr-393	1320	13	code	code	VERB
ftr-393	1320	14	§	§	PROPN
ftr-393	1320	15	664(c	664(c	PROPN
ftr-393	1320	16	)	)	PUNCT
ftr-393	1320	17	to	to	PART
ftr-393	1320	18	replace	replace	VERB
ftr-393	1320	19	the	the	DET
ftr-393	1320	20	rule	rule	NOUN
ftr-393	1320	21	that	that	PRON
ftr-393	1320	22	removes	remove	VERB
ftr-393	1320	23	the	the	DET
ftr-393	1320	24	tax	tax	NOUN
ftr-393	1320	25	exemption	exemption	NOUN
ftr-393	1320	26	of	of	ADP
ftr-393	1320	27	a	a	DET
ftr-393	1320	28	charitable	charitable	ADJ
ftr-393	1320	29	remainder	remainder	NOUN
ftr-393	1320	30	trust	trust	NOUN
ftr-393	1320	31	for	for	ADP
ftr-393	1320	32	any	any	DET
ftr-393	1320	33	year	year	NOUN
ftr-393	1320	34	in	in	ADP
ftr-393	1320	35	which	which	PRON
ftr-393	1320	36	the	the	DET
ftr-393	1320	37	trust	trust	NOUN
ftr-393	1320	38	has	have	VERB
ftr-393	1320	39	any	any	DET
ftr-393	1320	40	unrelated	unrelated	ADJ
ftr-393	1320	41	business	business	NOUN
ftr-393	1320	42	taxable	taxable	ADJ
ftr-393	1320	43	income	income	NOUN
ftr-393	1320	44	.	.	PUNCT
ftr-393	1321	1	instead	instead	ADV
ftr-393	1321	2	,	,	PUNCT
ftr-393	1321	3	there	there	PRON
ftr-393	1321	4	will	will	AUX
ftr-393	1321	5	be	be	AUX
ftr-393	1321	6	a	a	DET
ftr-393	1321	7	100	100	NUM
ftr-393	1321	8	-	-	PUNCT
ftr-393	1321	9	percent	percent	NOUN
ftr-393	1321	10	excise	excise	NOUN
ftr-393	1321	11	tax	tax	NOUN
ftr-393	1321	12	on	on	ADP
ftr-393	1321	13	the	the	DET
ftr-393	1321	14	ubti	ubti	NOUN
ftr-393	1321	15	of	of	ADP
ftr-393	1321	16	a	a	DET
ftr-393	1321	17	charitable	charitable	ADJ
ftr-393	1321	18	remainder	remainder	NOUN
ftr-393	1321	19	trust	trust	NOUN
ftr-393	1321	20	.	.	PUNCT
ftr-393	1322	1	b.	b.	PROPN
ftr-393	1322	2	charitable	charitable	ADJ
ftr-393	1322	3	giving	give	VERB
ftr-393	1322	4	1	1	NUM
ftr-393	1322	5	.	.	PUNCT
ftr-393	1323	1	sklar	sklar	PROPN
ftr-393	1323	2	v.	v.	PROPN
ftr-393	1323	3	commissioner	commissioner	PROPN
ftr-393	1323	4	,	,	PUNCT
ftr-393	1323	5	125	125	NUM
ftr-393	1323	6	t.c	t.c	PROPN
ftr-393	1323	7	.	.	PROPN
ftr-393	1323	8	281	281	NUM
ftr-393	1323	9	(	(	PUNCT
ftr-393	1323	10	12/21/05	12/21/05	NUM
ftr-393	1323	11	)	)	PUNCT
ftr-393	1323	12	,	,	PUNCT
ftr-393	1323	13	as	as	SCONJ
ftr-393	1323	14	amended	amend	VERB
ftr-393	1323	15	,	,	PUNCT
ftr-393	1323	16	2/7/06	2/7/06	NUM
ftr-393	1323	17	.	.	PUNCT
ftr-393	1324	1	taxpayers	taxpayer	NOUN
ftr-393	1324	2	have	have	AUX
ftr-393	1324	3	repeatedly	repeatedly	ADV
ftr-393	1324	4	unsuccessfully	unsuccessfully	ADV
ftr-393	1324	5	sought	seek	VERB
ftr-393	1324	6	to	to	PART
ftr-393	1324	7	claim	claim	VERB
ftr-393	1324	8	charitable	charitable	ADJ
ftr-393	1324	9	contribution	contribution	NOUN
ftr-393	1324	10	deductions	deduction	NOUN
ftr-393	1324	11	for	for	ADP
ftr-393	1324	12	payments	payment	NOUN
ftr-393	1324	13	with	with	ADP
ftr-393	1324	14	respect	respect	NOUN
ftr-393	1324	15	to	to	ADP
ftr-393	1324	16	which	which	PRON
ftr-393	1324	17	they	they	PRON
ftr-393	1324	18	have	have	AUX
ftr-393	1324	19	received	receive	VERB
ftr-393	1324	20	a	a	DET
ftr-393	1324	21	quid	quid	ADJ
ftr-393	1324	22	pro	pro	X
ftr-393	1324	23	quo	quo	NOUN
ftr-393	1324	24	is	be	AUX
ftr-393	1324	25	tuition	tuition	NOUN
ftr-393	1324	26	payments	payment	NOUN
ftr-393	1324	27	to	to	ADP
ftr-393	1324	28	religious	religious	ADJ
ftr-393	1324	29	schools	school	NOUN
ftr-393	1324	30	that	that	PRON
ftr-393	1324	31	provide	provide	VERB
ftr-393	1324	32	both	both	CCONJ
ftr-393	1324	33	secular	secular	ADJ
ftr-393	1324	34	and	and	CCONJ
ftr-393	1324	35	religious	religious	ADJ
ftr-393	1324	36	education	education	NOUN
ftr-393	1324	37	.	.	PUNCT
ftr-393	1325	1	even	even	ADV
ftr-393	1325	2	if	if	SCONJ
ftr-393	1325	3	tuition	tuition	NOUN
ftr-393	1325	4	can	can	AUX
ftr-393	1325	5	be	be	AUX
ftr-393	1325	6	mathematically	mathematically	ADV
ftr-393	1325	7	prorated	prorate	VERB
ftr-393	1325	8	between	between	ADP
ftr-393	1325	9	the	the	DET
ftr-393	1325	10	portion	portion	NOUN
ftr-393	1325	11	attributable	attributable	ADJ
ftr-393	1325	12	to	to	ADP
ftr-393	1325	13	the	the	DET
ftr-393	1325	14	secular	secular	ADJ
ftr-393	1325	15	education	education	NOUN
ftr-393	1325	16	and	and	CCONJ
ftr-393	1325	17	the	the	DET
ftr-393	1325	18	portion	portion	NOUN
ftr-393	1325	19	attributable	attributable	ADJ
ftr-393	1325	20	to	to	ADP
ftr-393	1325	21	religious	religious	ADJ
ftr-393	1325	22	education	education	NOUN
ftr-393	1325	23	,	,	PUNCT
ftr-393	1325	24	or	or	CCONJ
ftr-393	1325	25	the	the	DET
ftr-393	1325	26	taxpayer	taxpayer	NOUN
ftr-393	1325	27	can	can	AUX
ftr-393	1325	28	demonstrate	demonstrate	VERB
ftr-393	1325	29	that	that	SCONJ
ftr-393	1325	30	the	the	DET
ftr-393	1325	31	tuition	tuition	NOUN
ftr-393	1325	32	exceeds	exceed	VERB
ftr-393	1325	33	the	the	DET
ftr-393	1325	34	value	value	NOUN
ftr-393	1325	35	of	of	ADP
ftr-393	1325	36	the	the	DET
ftr-393	1325	37	secular	secular	ADJ
ftr-393	1325	38	education	education	NOUN
ftr-393	1325	39	,	,	PUNCT
ftr-393	1325	40	the	the	DET
ftr-393	1325	41	deduction	deduction	NOUN
ftr-393	1325	42	has	have	AUX
ftr-393	1325	43	been	be	AUX
ftr-393	1325	44	disallowed	disallow	VERB
ftr-393	1325	45	because	because	SCONJ
ftr-393	1325	46	taxpayers	taxpayer	NOUN
ftr-393	1325	47	were	be	AUX
ftr-393	1325	48	unable	unable	ADJ
ftr-393	1325	49	to	to	PART
ftr-393	1325	50	demonstrate	demonstrate	VERB
ftr-393	1325	51	any	any	DET
ftr-393	1325	52	charitable	charitable	ADJ
ftr-393	1325	53	intent	intent	NOUN
ftr-393	1325	54	in	in	ADP
ftr-393	1325	55	paying	pay	VERB
ftr-393	1325	56	the	the	DET
ftr-393	1325	57	tuition	tuition	NOUN
ftr-393	1325	58	.	.	PUNCT
ftr-393	1326	1	the	the	DET
ftr-393	1326	2	special	special	ADJ
ftr-393	1326	3	exception	exception	NOUN
ftr-393	1326	4	for	for	ADP
ftr-393	1326	5	religious	religious	ADJ
ftr-393	1326	6	benefits	benefit	NOUN
ftr-393	1326	7	does	do	AUX
ftr-393	1326	8	not	not	PART
ftr-393	1326	9	apply	apply	VERB
ftr-393	1326	10	to	to	ADP
ftr-393	1326	11	payments	payment	NOUN
ftr-393	1326	12	to	to	ADP
ftr-393	1326	13	religious	religious	ADJ
ftr-393	1326	14	schools	school	NOUN
ftr-393	1326	15	.	.	PUNCT
ftr-393	1327	1	2	2	X
ftr-393	1327	2	.	.	X
ftr-393	1327	3	no	no	DET
ftr-393	1327	4	full	full	ADJ
ftr-393	1327	5	fair	fair	ADJ
ftr-393	1327	6	market	market	NOUN
ftr-393	1327	7	value	value	NOUN
ftr-393	1327	8	deduction	deduction	NOUN
ftr-393	1327	9	for	for	ADP
ftr-393	1327	10	contributed	contribute	VERB
ftr-393	1327	11	self	self	NOUN
ftr-393	1327	12	-	-	PUNCT
ftr-393	1327	13	created	create	VERB
ftr-393	1327	14	musical	musical	ADJ
ftr-393	1327	15	compositions	composition	NOUN
ftr-393	1327	16	and	and	CCONJ
ftr-393	1327	17	copyrights	copyright	NOUN
ftr-393	1327	18	.	.	PUNCT
ftr-393	1328	1	tipra	tipra	PROPN
ftr-393	1328	2	508	508	NUM
ftr-393	1328	3	florida	florida	PROPN
ftr-393	1328	4	tax	tax	NOUN
ftr-393	1328	5	review	review	NOUN
ftr-393	1329	1	[	[	X
ftr-393	1329	2	vol	vol	NOUN
ftr-393	1329	3	.	.	PUNCT
ftr-393	1329	4	8	8	NUM
ftr-393	1329	5	:	:	PUNCT
ftr-393	1329	6	si	si	PROPN
ftr-393	1329	7	§	§	PROPN
ftr-393	1329	8	204	204	NUM
ftr-393	1329	9	amends	amend	NOUN
ftr-393	1329	10	§	§	PROPN
ftr-393	1329	11	170(e)(1)(a	170(e)(1)(a	NUM
ftr-393	1329	12	)	)	PUNCT
ftr-393	1329	13	to	to	PART
ftr-393	1329	14	provide	provide	VERB
ftr-393	1329	15	that	that	DET
ftr-393	1329	16	capital	capital	NOUN
ftr-393	1329	17	asset	asset	NOUN
ftr-393	1329	18	treatment	treatment	NOUN
ftr-393	1329	19	,	,	PUNCT
ftr-393	1329	20	i.e.	i.e.	X
ftr-393	1329	21	,	,	PUNCT
ftr-393	1329	22	full	full	ADJ
ftr-393	1329	23	fair	fair	ADJ
ftr-393	1329	24	market	market	NOUN
ftr-393	1329	25	value	value	NOUN
ftr-393	1329	26	deduction	deduction	NOUN
ftr-393	1329	27	,	,	PUNCT
ftr-393	1329	28	is	be	AUX
ftr-393	1329	29	to	to	PART
ftr-393	1329	30	be	be	AUX
ftr-393	1329	31	inapplicable	inapplicable	ADJ
ftr-393	1329	32	to	to	PART
ftr-393	1329	33	contributed	contribute	VERB
ftr-393	1329	34	self	self	NOUN
ftr-393	1329	35	-	-	PUNCT
ftr-393	1329	36	created	create	VERB
ftr-393	1329	37	musical	musical	ADJ
ftr-393	1329	38	compositions	composition	NOUN
ftr-393	1329	39	and	and	CCONJ
ftr-393	1329	40	copyrights	copyright	NOUN
ftr-393	1329	41	.	.	PUNCT
ftr-393	1330	1	the	the	DET
ftr-393	1330	2	amount	amount	NOUN
ftr-393	1330	3	of	of	ADP
ftr-393	1330	4	the	the	DET
ftr-393	1330	5	charitable	charitable	ADJ
ftr-393	1330	6	deduction	deduction	NOUN
ftr-393	1330	7	for	for	ADP
ftr-393	1330	8	the	the	DET
ftr-393	1330	9	contribution	contribution	NOUN
ftr-393	1330	10	of	of	ADP
ftr-393	1330	11	such	such	ADJ
ftr-393	1330	12	assets	asset	NOUN
ftr-393	1330	13	is	be	AUX
ftr-393	1330	14	still	still	ADV
ftr-393	1330	15	to	to	PART
ftr-393	1330	16	be	be	AUX
ftr-393	1330	17	reduced	reduce	VERB
ftr-393	1330	18	by	by	ADP
ftr-393	1330	19	the	the	DET
ftr-393	1330	20	amount	amount	NOUN
ftr-393	1330	21	of	of	ADP
ftr-393	1330	22	appreciation	appreciation	NOUN
ftr-393	1330	23	inherent	inherent	ADJ
ftr-393	1330	24	in	in	ADP
ftr-393	1330	25	non	non	ADJ
ftr-393	1330	26	-	-	ADJ
ftr-393	1330	27	ltcg	ltcg	ADJ
ftr-393	1330	28	assets	asset	NOUN
ftr-393	1330	29	,	,	PUNCT
ftr-393	1330	30	and	and	CCONJ
ftr-393	1330	31	,	,	PUNCT
ftr-393	1330	32	therefore	therefore	ADV
ftr-393	1330	33	,	,	PUNCT
ftr-393	1330	34	contributions	contribution	NOUN
ftr-393	1330	35	of	of	ADP
ftr-393	1330	36	such	such	ADJ
ftr-393	1330	37	assets	asset	NOUN
ftr-393	1330	38	will	will	AUX
ftr-393	1330	39	give	give	VERB
ftr-393	1330	40	rise	rise	NOUN
ftr-393	1330	41	to	to	ADP
ftr-393	1330	42	a	a	DET
ftr-393	1330	43	deduction	deduction	NOUN
ftr-393	1330	44	equal	equal	ADJ
ftr-393	1330	45	only	only	ADV
ftr-393	1330	46	to	to	PART
ftr-393	1330	47	basis	basis	NOUN
ftr-393	1330	48	.	.	PUNCT
ftr-393	1331	1	3	3	X
ftr-393	1331	2	.	.	X
ftr-393	1331	3	not	not	PART
ftr-393	1331	4	asking	ask	VERB
ftr-393	1331	5	is	be	AUX
ftr-393	1331	6	not	not	PART
ftr-393	1331	7	the	the	DET
ftr-393	1331	8	same	same	ADJ
ftr-393	1331	9	as	as	ADP
ftr-393	1331	10	asking	ask	VERB
ftr-393	1331	11	,	,	PUNCT
ftr-393	1331	12	getting	get	VERB
ftr-393	1331	13	and	and	CCONJ
ftr-393	1331	14	giving	give	VERB
ftr-393	1331	15	up	up	ADP
ftr-393	1331	16	by	by	ADP
ftr-393	1331	17	contribution	contribution	NOUN
ftr-393	1331	18	–	–	PUNCT
ftr-393	1331	19	because	because	SCONJ
ftr-393	1331	20	he	he	PRON
ftr-393	1331	21	could	could	AUX
ftr-393	1331	22	not	not	PART
ftr-393	1331	23	have	have	AUX
ftr-393	1331	24	gotten	get	VERB
ftr-393	1331	25	what	what	PRON
ftr-393	1331	26	he	he	PRON
ftr-393	1331	27	said	say	VERB
ftr-393	1331	28	he	he	PRON
ftr-393	1331	29	could	could	AUX
ftr-393	1331	30	have	have	AUX
ftr-393	1331	31	gotten	get	VERB
ftr-393	1331	32	.	.	PUNCT
ftr-393	1332	1	turner	turner	PROPN
ftr-393	1332	2	v.	v.	PROPN
ftr-393	1332	3	commissioner	commissioner	PROPN
ftr-393	1332	4	,	,	PUNCT
ftr-393	1332	5	126	126	NUM
ftr-393	1332	6	t.c	t.c	NOUN
ftr-393	1332	7	.	.	PROPN
ftr-393	1332	8	299	299	NUM
ftr-393	1332	9	(	(	PUNCT
ftr-393	1332	10	5/16/06	5/16/06	NUM
ftr-393	1332	11	)	)	PUNCT
ftr-393	1332	12	.	.	PUNCT
ftr-393	1333	1	a	a	DET
ftr-393	1333	2	real	real	ADJ
ftr-393	1333	3	estate	estate	NOUN
ftr-393	1333	4	developer	developer	NOUN
ftr-393	1333	5	,	,	PUNCT
ftr-393	1333	6	who	who	PRON
ftr-393	1333	7	purchased	purchase	VERB
ftr-393	1333	8	property	property	NOUN
ftr-393	1333	9	that	that	PRON
ftr-393	1333	10	could	could	AUX
ftr-393	1333	11	be	be	AUX
ftr-393	1333	12	subdivided	subdivide	VERB
ftr-393	1333	13	into	into	ADP
ftr-393	1333	14	30	30	NUM
ftr-393	1333	15	residential	residential	ADJ
ftr-393	1333	16	lots	lot	NOUN
ftr-393	1333	17	under	under	ADP
ftr-393	1333	18	current	current	ADJ
ftr-393	1333	19	zoning	zoning	NOUN
ftr-393	1333	20	,	,	PUNCT
ftr-393	1333	21	could	could	AUX
ftr-393	1333	22	not	not	PART
ftr-393	1333	23	get	get	VERB
ftr-393	1333	24	a	a	DET
ftr-393	1333	25	contribution	contribution	NOUN
ftr-393	1333	26	deduction	deduction	NOUN
ftr-393	1333	27	for	for	ADP
ftr-393	1333	28	a	a	DET
ftr-393	1333	29	§	§	PROPN
ftr-393	1333	30	170(h)(1	170(h)(1	NUM
ftr-393	1333	31	)	)	PUNCT
ftr-393	1333	32	qualified	qualified	ADJ
ftr-393	1333	33	conservation	conservation	NOUN
ftr-393	1333	34	easement	easement	NOUN
ftr-393	1333	35	by	by	ADP
ftr-393	1333	36	forgoing	forgo	VERB
ftr-393	1333	37	an	an	DET
ftr-393	1333	38	application	application	NOUN
ftr-393	1333	39	for	for	ADP
ftr-393	1333	40	denser	dense	ADJ
ftr-393	1333	41	zoning	zone	VERB
ftr-393	1333	42	usage	usage	NOUN
ftr-393	1333	43	under	under	ADP
ftr-393	1333	44	which	which	PRON
ftr-393	1333	45	he	he	PRON
ftr-393	1333	46	claimed	claim	VERB
ftr-393	1333	47	to	to	PART
ftr-393	1333	48	be	be	AUX
ftr-393	1333	49	entitled	entitle	VERB
ftr-393	1333	50	to	to	PART
ftr-393	1333	51	develop	develop	VERB
ftr-393	1333	52	up	up	ADP
ftr-393	1333	53	to	to	PART
ftr-393	1333	54	62	62	NUM
ftr-393	1333	55	residences	residence	NOUN
ftr-393	1333	56	on	on	ADP
ftr-393	1333	57	smaller	small	ADJ
ftr-393	1333	58	lots	lot	NOUN
ftr-393	1333	59	.	.	PUNCT
ftr-393	1334	1	one	one	NUM
ftr-393	1334	2	-	-	PUNCT
ftr-393	1334	3	half	half	NOUN
ftr-393	1334	4	of	of	ADP
ftr-393	1334	5	the	the	DET
ftr-393	1334	6	parcel	parcel	NOUN
ftr-393	1334	7	was	be	AUX
ftr-393	1334	8	wetlands	wetland	NOUN
ftr-393	1334	9	that	that	PRON
ftr-393	1334	10	could	could	AUX
ftr-393	1334	11	not	not	PART
ftr-393	1334	12	have	have	AUX
ftr-393	1334	13	been	be	AUX
ftr-393	1334	14	developed	develop	VERB
ftr-393	1334	15	,	,	PUNCT
ftr-393	1334	16	and	and	CCONJ
ftr-393	1334	17	only	only	ADV
ftr-393	1334	18	30	30	NUM
ftr-393	1334	19	houses	house	NOUN
ftr-393	1334	20	could	could	AUX
ftr-393	1334	21	have	have	AUX
ftr-393	1334	22	built	build	VERB
ftr-393	1334	23	on	on	ADP
ftr-393	1334	24	the	the	DET
ftr-393	1334	25	parcel	parcel	NOUN
ftr-393	1334	26	in	in	ADP
ftr-393	1334	27	any	any	DET
ftr-393	1334	28	event	event	NOUN
ftr-393	1334	29	.	.	PUNCT
ftr-393	1335	1	therefore	therefore	ADV
ftr-393	1335	2	,	,	PUNCT
ftr-393	1335	3	the	the	DET
ftr-393	1335	4	conveyance	conveyance	NOUN
ftr-393	1335	5	did	do	AUX
ftr-393	1335	6	not	not	PART
ftr-393	1335	7	“	"	PUNCT
ftr-393	1335	8	preserve	preserve	VERB
ftr-393	1335	9	”	"	PUNCT
ftr-393	1335	10	any	any	DET
ftr-393	1335	11	open	open	ADJ
ftr-393	1335	12	space	space	NOUN
ftr-393	1335	13	that	that	PRON
ftr-393	1335	14	otherwise	otherwise	ADV
ftr-393	1335	15	could	could	AUX
ftr-393	1335	16	have	have	AUX
ftr-393	1335	17	been	be	AUX
ftr-393	1335	18	developed	develop	VERB
ftr-393	1335	19	.	.	PUNCT
ftr-393	1336	1	the	the	DET
ftr-393	1336	2	20	20	NUM
ftr-393	1336	3	-	-	PUNCT
ftr-393	1336	4	percent	percent	NOUN
ftr-393	1336	5	accuracy	accuracy	NOUN
ftr-393	1336	6	-	-	PUNCT
ftr-393	1336	7	related	relate	VERB
ftr-393	1336	8	penalty	penalty	NOUN
ftr-393	1336	9	was	be	AUX
ftr-393	1336	10	also	also	ADV
ftr-393	1336	11	upheld	uphold	VERB
ftr-393	1336	12	.	.	PUNCT
ftr-393	1337	1	4	4	X
ftr-393	1337	2	.	.	X
ftr-393	1337	3	glass	glass	PROPN
ftr-393	1337	4	v.	v.	PROPN
ftr-393	1337	5	commissioner	commissioner	PROPN
ftr-393	1337	6	,	,	PUNCT
ftr-393	1337	7	124	124	NUM
ftr-393	1337	8	t.c	t.c	PROPN
ftr-393	1337	9	.	.	PROPN
ftr-393	1337	10	258	258	NUM
ftr-393	1337	11	(	(	PUNCT
ftr-393	1337	12	5/25/05	5/25/05	NUM
ftr-393	1337	13	)	)	PUNCT
ftr-393	1337	14	.	.	PUNCT
ftr-393	1338	1	the	the	DET
ftr-393	1338	2	tax	tax	NOUN
ftr-393	1338	3	court	court	NOUN
ftr-393	1338	4	held	hold	VERB
ftr-393	1338	5	that	that	SCONJ
ftr-393	1338	6	the	the	DET
ftr-393	1338	7	contribution	contribution	NOUN
ftr-393	1338	8	of	of	ADP
ftr-393	1338	9	a	a	DET
ftr-393	1338	10	perpetual	perpetual	ADJ
ftr-393	1338	11	conservation	conservation	NOUN
ftr-393	1338	12	easement	easement	NOUN
ftr-393	1338	13	that	that	PRON
ftr-393	1338	14	restricted	restrict	VERB
ftr-393	1338	15	development	development	NOUN
ftr-393	1338	16	of	of	ADP
ftr-393	1338	17	certain	certain	ADJ
ftr-393	1338	18	portions	portion	NOUN
ftr-393	1338	19	of	of	ADP
ftr-393	1338	20	the	the	DET
ftr-393	1338	21	taxpayers	taxpayer	NOUN
ftr-393	1338	22	’	’	PART
ftr-393	1338	23	lakefront	lakefront	NOUN
ftr-393	1338	24	residential	residential	ADJ
ftr-393	1338	25	lot	lot	NOUN
ftr-393	1338	26	,	,	PUNCT
ftr-393	1338	27	but	but	CCONJ
ftr-393	1338	28	which	which	PRON
ftr-393	1338	29	did	do	AUX
ftr-393	1338	30	not	not	PART
ftr-393	1338	31	otherwise	otherwise	ADV
ftr-393	1338	32	affect	affect	VERB
ftr-393	1338	33	the	the	DET
ftr-393	1338	34	taxpayers	taxpayer	NOUN
ftr-393	1338	35	’	’	PART
ftr-393	1338	36	use	use	NOUN
ftr-393	1338	37	or	or	CCONJ
ftr-393	1338	38	enjoyment	enjoyment	NOUN
ftr-393	1338	39	of	of	ADP
ftr-393	1338	40	the	the	DET
ftr-393	1338	41	property	property	NOUN
ftr-393	1338	42	,	,	PUNCT
ftr-393	1338	43	was	be	AUX
ftr-393	1338	44	a	a	DET
ftr-393	1338	45	qualified	qualified	ADJ
ftr-393	1338	46	conservation	conservation	NOUN
ftr-393	1338	47	contribution	contribution	NOUN
ftr-393	1338	48	under	under	ADP
ftr-393	1338	49	§	§	PROPN
ftr-393	1338	50	170(h	170(h	PROPN
ftr-393	1338	51	)	)	PUNCT
ftr-393	1338	52	because	because	SCONJ
ftr-393	1338	53	it	it	PRON
ftr-393	1338	54	protected	protect	VERB
ftr-393	1338	55	a	a	DET
ftr-393	1338	56	relatively	relatively	ADV
ftr-393	1338	57	natural	natural	ADJ
ftr-393	1338	58	habitat	habitat	NOUN
ftr-393	1338	59	of	of	ADP
ftr-393	1338	60	specifically	specifically	ADV
ftr-393	1338	61	identified	identify	VERB
ftr-393	1338	62	wildlife	wildlife	NOUN
ftr-393	1338	63	,	,	PUNCT
ftr-393	1338	64	including	include	VERB
ftr-393	1338	65	bald	bald	ADJ
ftr-393	1338	66	eagles	eagle	NOUN
ftr-393	1338	67	,	,	PUNCT
ftr-393	1338	68	and	and	CCONJ
ftr-393	1338	69	plants	plant	NOUN
ftr-393	1338	70	.	.	PUNCT
ftr-393	1339	1	a.	a.	NOUN
ftr-393	1339	2	glass	glass	PROPN
ftr-393	1339	3	affirmed	affirm	VERB
ftr-393	1339	4	.	.	PUNCT
ftr-393	1340	1	glass	glass	PROPN
ftr-393	1340	2	v.	v.	PROPN
ftr-393	1340	3	commissioner	commissioner	PROPN
ftr-393	1340	4	,	,	PUNCT
ftr-393	1340	5	471	471	NUM
ftr-393	1340	6	f.3d	f.3d	NUM
ftr-393	1340	7	698	698	NUM
ftr-393	1340	8	(	(	PUNCT
ftr-393	1340	9	6th	6th	ADJ
ftr-393	1340	10	cir	cir	NOUN
ftr-393	1340	11	.	.	PUNCT
ftr-393	1341	1	12/21/06	12/21/06	NUM
ftr-393	1341	2	)	)	PUNCT
ftr-393	1341	3	.	.	PUNCT
ftr-393	1342	1	the	the	DET
ftr-393	1342	2	sixth	sixth	ADJ
ftr-393	1342	3	circuit	circuit	NOUN
ftr-393	1342	4	held	hold	VERB
ftr-393	1342	5	that	that	SCONJ
ftr-393	1342	6	the	the	DET
ftr-393	1342	7	easements	easement	NOUN
ftr-393	1342	8	prohibited	prohibit	VERB
ftr-393	1342	9	any	any	DET
ftr-393	1342	10	activity	activity	NOUN
ftr-393	1342	11	or	or	CCONJ
ftr-393	1342	12	use	use	NOUN
ftr-393	1342	13	of	of	ADP
ftr-393	1342	14	the	the	DET
ftr-393	1342	15	encumbered	encumbered	ADJ
ftr-393	1342	16	property	property	NOUN
ftr-393	1342	17	that	that	PRON
ftr-393	1342	18	would	would	AUX
ftr-393	1342	19	undermine	undermine	VERB
ftr-393	1342	20	their	their	PRON
ftr-393	1342	21	stated	state	VERB
ftr-393	1342	22	conservation	conservation	NOUN
ftr-393	1342	23	purpose	purpose	NOUN
ftr-393	1342	24	,	,	PUNCT
ftr-393	1342	25	and	and	CCONJ
ftr-393	1342	26	the	the	DET
ftr-393	1342	27	reserved	reserved	ADJ
ftr-393	1342	28	rights	right	NOUN
ftr-393	1342	29	were	be	AUX
ftr-393	1342	30	carefully	carefully	ADV
ftr-393	1342	31	limited	limit	VERB
ftr-393	1342	32	so	so	SCONJ
ftr-393	1342	33	as	as	SCONJ
ftr-393	1342	34	to	to	PART
ftr-393	1342	35	ensure	ensure	VERB
ftr-393	1342	36	that	that	SCONJ
ftr-393	1342	37	the	the	DET
ftr-393	1342	38	identified	identify	VERB
ftr-393	1342	39	plant	plant	NOUN
ftr-393	1342	40	and	and	CCONJ
ftr-393	1342	41	wildlife	wildlife	NOUN
ftr-393	1342	42	habitats	habitat	NOUN
ftr-393	1342	43	on	on	ADP
ftr-393	1342	44	the	the	DET
ftr-393	1342	45	encumbered	encumber	VERB
ftr-393	1342	46	property	property	NOUN
ftr-393	1342	47	continued	continue	VERB
ftr-393	1342	48	to	to	PART
ftr-393	1342	49	be	be	AUX
ftr-393	1342	50	protected	protect	VERB
ftr-393	1342	51	.	.	PUNCT
ftr-393	1343	1	5	5	X
ftr-393	1343	2	.	.	X
ftr-393	1343	3	the	the	DET
ftr-393	1343	4	pension	pension	NOUN
ftr-393	1343	5	protection	protection	NOUN
ftr-393	1343	6	act	act	PROPN
ftr-393	1343	7	makes	make	VERB
ftr-393	1343	8	the	the	DET
ftr-393	1343	9	following	follow	VERB
ftr-393	1343	10	changes	change	NOUN
ftr-393	1343	11	to	to	ADP
ftr-393	1343	12	rules	rule	NOUN
ftr-393	1343	13	governing	govern	VERB
ftr-393	1343	14	charitable	charitable	ADJ
ftr-393	1343	15	contributions	contribution	NOUN
ftr-393	1343	16	:	:	PUNCT
ftr-393	1343	17	a.	a.	NOUN
ftr-393	1343	18	pension	pension	PROPN
ftr-393	1343	19	protection	protection	PROPN
ftr-393	1343	20	act	act	PROPN
ftr-393	1343	21	§	§	PROPN
ftr-393	1343	22	1213	1213	NUM
ftr-393	1343	23	amends	amend	NOUN
ftr-393	1343	24	code	code	PROPN
ftr-393	1343	25	§	§	PROPN
ftr-393	1343	26	170(h)(4	170(h)(4	PROPN
ftr-393	1343	27	)	)	PUNCT
ftr-393	1343	28	to	to	PART
ftr-393	1343	29	provide	provide	VERB
ftr-393	1343	30	that	that	SCONJ
ftr-393	1343	31	a	a	DET
ftr-393	1343	32	donated	donate	VERB
ftr-393	1343	33	façade	façade	NOUN
ftr-393	1343	34	easement	easement	NOUN
ftr-393	1343	35	must	must	AUX
ftr-393	1343	36	include	include	VERB
ftr-393	1343	37	an	an	DET
ftr-393	1343	38	enforceable	enforceable	ADJ
ftr-393	1343	39	restriction	restriction	NOUN
ftr-393	1343	40	which	which	PRON
ftr-393	1343	41	preserves	preserve	VERB
ftr-393	1343	42	the	the	DET
ftr-393	1343	43	entire	entire	ADJ
ftr-393	1343	44	exterior	exterior	NOUN
ftr-393	1343	45	of	of	ADP
ftr-393	1343	46	the	the	DET
ftr-393	1343	47	building	building	NOUN
ftr-393	1343	48	,	,	PUNCT
ftr-393	1343	49	2007	2007	NUM
ftr-393	1343	50	]	]	PUNCT
ftr-393	1343	51	recent	recent	ADJ
ftr-393	1343	52	developments	development	NOUN
ftr-393	1343	53	in	in	ADP
ftr-393	1343	54	federal	federal	ADJ
ftr-393	1343	55	income	income	NOUN
ftr-393	1343	56	taxation	taxation	NOUN
ftr-393	1343	57	509	509	NUM
ftr-393	1343	58	and	and	CCONJ
ftr-393	1343	59	prohibits	prohibit	VERB
ftr-393	1343	60	any	any	DET
ftr-393	1343	61	change	change	NOUN
ftr-393	1343	62	inconsistent	inconsistent	ADJ
ftr-393	1343	63	with	with	ADP
ftr-393	1343	64	the	the	DET
ftr-393	1343	65	historical	historical	ADJ
ftr-393	1343	66	character	character	NOUN
ftr-393	1343	67	of	of	ADP
ftr-393	1343	68	the	the	DET
ftr-393	1343	69	exterior	exterior	NOUN
ftr-393	1343	70	.	.	PUNCT
ftr-393	1344	1	b.	b.	PROPN
ftr-393	1344	2	bwana	bwana	PROPN
ftr-393	1344	3	can	can	AUX
ftr-393	1344	4	deduct	deduct	VERB
ftr-393	1344	5	only	only	ADV
ftr-393	1344	6	the	the	DET
ftr-393	1344	7	cost	cost	NOUN
ftr-393	1344	8	of	of	ADP
ftr-393	1344	9	taxidermy	taxidermy	NOUN
ftr-393	1344	10	when	when	SCONJ
ftr-393	1344	11	he	he	PRON
ftr-393	1344	12	donates	donate	VERB
ftr-393	1344	13	his	his	PRON
ftr-393	1344	14	big	big	ADJ
ftr-393	1344	15	game	game	NOUN
ftr-393	1344	16	trophies	trophy	NOUN
ftr-393	1344	17	to	to	ADP
ftr-393	1344	18	a	a	DET
ftr-393	1344	19	museum	museum	NOUN
ftr-393	1344	20	.	.	PUNCT
ftr-393	1345	1	pension	pension	NOUN
ftr-393	1345	2	protection	protection	PROPN
ftr-393	1345	3	act	act	PROPN
ftr-393	1345	4	§	§	PROPN
ftr-393	1345	5	1214	1214	NUM
ftr-393	1345	6	adds	add	VERB
ftr-393	1345	7	new	new	ADJ
ftr-393	1345	8	code	code	NOUN
ftr-393	1345	9	§	§	PROPN
ftr-393	1345	10	170(f)(15	170(f)(15	NUM
ftr-393	1345	11	)	)	PUNCT
ftr-393	1345	12	to	to	PART
ftr-393	1345	13	provide	provide	VERB
ftr-393	1345	14	a	a	DET
ftr-393	1345	15	limitation	limitation	NOUN
ftr-393	1345	16	on	on	ADP
ftr-393	1345	17	deductibility	deductibility	NOUN
ftr-393	1345	18	of	of	ADP
ftr-393	1345	19	trophy	trophy	NOUN
ftr-393	1345	20	mounts	mount	NOUN
ftr-393	1345	21	to	to	ADP
ftr-393	1345	22	the	the	DET
ftr-393	1345	23	lesser	less	ADJ
ftr-393	1345	24	of	of	ADP
ftr-393	1345	25	the	the	DET
ftr-393	1345	26	fair	fair	ADJ
ftr-393	1345	27	market	market	NOUN
ftr-393	1345	28	value	value	NOUN
ftr-393	1345	29	of	of	ADP
ftr-393	1345	30	the	the	DET
ftr-393	1345	31	trophy	trophy	NOUN
ftr-393	1345	32	or	or	CCONJ
ftr-393	1345	33	the	the	DET
ftr-393	1345	34	cost	cost	NOUN
ftr-393	1345	35	of	of	ADP
ftr-393	1345	36	taxidermy	taxidermy	NOUN
ftr-393	1345	37	,	,	PUNCT
ftr-393	1345	38	effective	effective	ADJ
ftr-393	1345	39	for	for	ADP
ftr-393	1345	40	contributions	contribution	NOUN
ftr-393	1345	41	after	after	ADP
ftr-393	1345	42	7/26/06	7/26/06	NUM
ftr-393	1345	43	.	.	PUNCT
ftr-393	1346	1	c.	c.	PROPN
ftr-393	1346	2	pension	pension	PROPN
ftr-393	1346	3	protection	protection	PROPN
ftr-393	1346	4	act	act	PROPN
ftr-393	1346	5	§	§	PROPN
ftr-393	1346	6	1215	1215	NUM
ftr-393	1346	7	adds	add	VERB
ftr-393	1346	8	new	new	ADJ
ftr-393	1346	9	code	code	NOUN
ftr-393	1346	10	§	§	PROPN
ftr-393	1346	11	170(e)(7	170(e)(7	NUM
ftr-393	1346	12	)	)	PUNCT
ftr-393	1346	13	to	to	PART
ftr-393	1346	14	provide	provide	VERB
ftr-393	1346	15	for	for	ADP
ftr-393	1346	16	recapture	recapture	NOUN
ftr-393	1346	17	of	of	ADP
ftr-393	1346	18	the	the	DET
ftr-393	1346	19	deduction	deduction	NOUN
ftr-393	1346	20	in	in	ADP
ftr-393	1346	21	excess	excess	NOUN
ftr-393	1346	22	of	of	ADP
ftr-393	1346	23	the	the	DET
ftr-393	1346	24	basis	basis	NOUN
ftr-393	1346	25	of	of	ADP
ftr-393	1346	26	exempt	exempt	ADJ
ftr-393	1346	27	use	use	VERB
ftr-393	1346	28	tangible	tangible	ADJ
ftr-393	1346	29	personal	personal	ADJ
ftr-393	1346	30	property	property	NOUN
ftr-393	1346	31	if	if	SCONJ
ftr-393	1346	32	the	the	DET
ftr-393	1346	33	property	property	NOUN
ftr-393	1346	34	is	be	AUX
ftr-393	1346	35	disposed	dispose	VERB
ftr-393	1346	36	of	of	ADP
ftr-393	1346	37	within	within	ADP
ftr-393	1346	38	three	three	NUM
ftr-393	1346	39	years	year	NOUN
ftr-393	1346	40	of	of	ADP
ftr-393	1346	41	the	the	DET
ftr-393	1346	42	date	date	NOUN
ftr-393	1346	43	of	of	ADP
ftr-393	1346	44	the	the	DET
ftr-393	1346	45	donation	donation	NOUN
ftr-393	1346	46	.	.	PUNCT
ftr-393	1347	1	a	a	DET
ftr-393	1347	2	civil	civil	ADJ
ftr-393	1347	3	penalty	penalty	NOUN
ftr-393	1347	4	of	of	ADP
ftr-393	1347	5	$	$	SYM
ftr-393	1347	6	10,000	10,000	NUM
ftr-393	1347	7	is	be	AUX
ftr-393	1347	8	provided	provide	VERB
ftr-393	1347	9	under	under	ADP
ftr-393	1347	10	§	§	PROPN
ftr-393	1347	11	6720b	6720b	NUM
ftr-393	1347	12	for	for	ADP
ftr-393	1347	13	fraudulent	fraudulent	ADJ
ftr-393	1347	14	identification	identification	NOUN
ftr-393	1347	15	of	of	ADP
ftr-393	1347	16	exempt	exempt	ADJ
ftr-393	1347	17	use	use	NOUN
ftr-393	1347	18	property	property	NOUN
ftr-393	1347	19	.	.	PUNCT
ftr-393	1348	1	d.	d.	PROPN
ftr-393	1348	2	president	president	PROPN
ftr-393	1348	3	clinton	clinton	PROPN
ftr-393	1348	4	could	could	AUX
ftr-393	1348	5	no	no	ADV
ftr-393	1348	6	longer	long	ADV
ftr-393	1348	7	deduct	deduct	VERB
ftr-393	1348	8	the	the	DET
ftr-393	1348	9	underwear	underwear	NOUN
ftr-393	1348	10	he	he	PRON
ftr-393	1348	11	contributes	contribute	VERB
ftr-393	1348	12	to	to	ADP
ftr-393	1348	13	charity	charity	NOUN
ftr-393	1348	14	,	,	PUNCT
ftr-393	1348	15	but	but	CCONJ
ftr-393	1348	16	monica	monica	PROPN
ftr-393	1348	17	might	might	AUX
ftr-393	1348	18	still	still	ADV
ftr-393	1348	19	deduct	deduct	VERB
ftr-393	1348	20	her	her	PRON
ftr-393	1348	21	blue	blue	ADJ
ftr-393	1348	22	dress	dress	NOUN
ftr-393	1348	23	with	with	ADP
ftr-393	1348	24	white	white	ADJ
ftr-393	1348	25	polka	polka	ADJ
ftr-393	1348	26	dots	dot	NOUN
ftr-393	1348	27	.	.	PUNCT
ftr-393	1349	1	pension	pension	NOUN
ftr-393	1349	2	protection	protection	PROPN
ftr-393	1349	3	act	act	PROPN
ftr-393	1349	4	§	§	PROPN
ftr-393	1349	5	1216	1216	NUM
ftr-393	1349	6	adds	add	VERB
ftr-393	1349	7	new	new	ADJ
ftr-393	1349	8	code	code	NOUN
ftr-393	1349	9	§	§	PROPN
ftr-393	1349	10	170(f)(16	170(f)(16	NUM
ftr-393	1349	11	)	)	PUNCT
ftr-393	1349	12	to	to	PART
ftr-393	1349	13	deny	deny	VERB
ftr-393	1349	14	deductions	deduction	NOUN
ftr-393	1349	15	for	for	ADP
ftr-393	1349	16	clothing	clothing	NOUN
ftr-393	1349	17	and	and	CCONJ
ftr-393	1349	18	household	household	NOUN
ftr-393	1349	19	items	item	NOUN
ftr-393	1349	20	unless	unless	SCONJ
ftr-393	1349	21	such	such	ADJ
ftr-393	1349	22	clothing	clothing	NOUN
ftr-393	1349	23	or	or	CCONJ
ftr-393	1349	24	household	household	NOUN
ftr-393	1349	25	item	item	NOUN
ftr-393	1349	26	is	be	AUX
ftr-393	1349	27	in	in	ADP
ftr-393	1349	28	“	"	PUNCT
ftr-393	1349	29	good	good	ADJ
ftr-393	1349	30	used	use	VERB
ftr-393	1349	31	condition	condition	NOUN
ftr-393	1349	32	or	or	CCONJ
ftr-393	1349	33	better	well	ADJ
ftr-393	1349	34	.	.	PUNCT
ftr-393	1349	35	”	"	PUNCT
ftr-393	1350	1	treasury	treasury	PROPN
ftr-393	1350	2	may	may	AUX
ftr-393	1350	3	issue	issue	VERB
ftr-393	1350	4	regulations	regulation	NOUN
ftr-393	1350	5	denying	deny	VERB
ftr-393	1350	6	a	a	DET
ftr-393	1350	7	deduction	deduction	NOUN
ftr-393	1350	8	for	for	ADP
ftr-393	1350	9	a	a	DET
ftr-393	1350	10	contribution	contribution	NOUN
ftr-393	1350	11	of	of	ADP
ftr-393	1350	12	clothing	clothing	NOUN
ftr-393	1350	13	or	or	CCONJ
ftr-393	1350	14	household	household	NOUN
ftr-393	1350	15	items	item	NOUN
ftr-393	1350	16	of	of	ADP
ftr-393	1350	17	minimal	minimal	ADJ
ftr-393	1350	18	monetary	monetary	ADJ
ftr-393	1350	19	value	value	NOUN
ftr-393	1350	20	.	.	PUNCT
ftr-393	1351	1	there	there	PRON
ftr-393	1351	2	is	be	VERB
ftr-393	1351	3	an	an	DET
ftr-393	1351	4	exception	exception	NOUN
ftr-393	1351	5	for	for	ADP
ftr-393	1351	6	a	a	DET
ftr-393	1351	7	contribution	contribution	NOUN
ftr-393	1351	8	of	of	ADP
ftr-393	1351	9	a	a	DET
ftr-393	1351	10	single	single	ADJ
ftr-393	1351	11	item	item	NOUN
ftr-393	1351	12	of	of	ADP
ftr-393	1351	13	clothing	clothing	NOUN
ftr-393	1351	14	or	or	CCONJ
ftr-393	1351	15	a	a	DET
ftr-393	1351	16	household	household	NOUN
ftr-393	1351	17	item	item	NOUN
ftr-393	1351	18	for	for	ADP
ftr-393	1351	19	which	which	PRON
ftr-393	1351	20	a	a	DET
ftr-393	1351	21	deduction	deduction	NOUN
ftr-393	1351	22	of	of	ADP
ftr-393	1351	23	more	more	ADJ
ftr-393	1351	24	than	than	ADP
ftr-393	1351	25	$	$	SYM
ftr-393	1351	26	500	500	NUM
ftr-393	1351	27	is	be	AUX
ftr-393	1351	28	claimed	claim	VERB
ftr-393	1351	29	if	if	SCONJ
ftr-393	1351	30	the	the	DET
ftr-393	1351	31	taxpayer	taxpayer	NOUN
ftr-393	1351	32	attaches	attach	VERB
ftr-393	1351	33	to	to	ADP
ftr-393	1351	34	his	his	PRON
ftr-393	1351	35	tax	tax	NOUN
ftr-393	1351	36	return	return	NOUN
ftr-393	1351	37	a	a	DET
ftr-393	1351	38	qualified	qualified	ADJ
ftr-393	1351	39	appraisal	appraisal	NOUN
ftr-393	1351	40	with	with	ADP
ftr-393	1351	41	respect	respect	NOUN
ftr-393	1351	42	to	to	ADP
ftr-393	1351	43	the	the	DET
ftr-393	1351	44	property	property	NOUN
ftr-393	1351	45	.	.	PUNCT
ftr-393	1352	1	e.	e.	PROPN
ftr-393	1353	1	those	those	DET
ftr-393	1353	2	$	$	SYM
ftr-393	1353	3	20	20	NUM
ftr-393	1353	4	bills	bill	NOUN
ftr-393	1353	5	placed	place	VERB
ftr-393	1353	6	in	in	ADP
ftr-393	1353	7	the	the	DET
ftr-393	1353	8	collection	collection	NOUN
ftr-393	1353	9	plate	plate	NOUN
ftr-393	1353	10	each	each	DET
ftr-393	1353	11	week	week	NOUN
ftr-393	1353	12	will	will	AUX
ftr-393	1353	13	no	no	ADV
ftr-393	1353	14	longer	long	ADV
ftr-393	1353	15	be	be	AUX
ftr-393	1353	16	deductible	deductible	ADJ
ftr-393	1353	17	without	without	ADP
ftr-393	1353	18	a	a	DET
ftr-393	1353	19	receipt	receipt	NOUN
ftr-393	1353	20	.	.	PUNCT
ftr-393	1354	1	pension	pension	NOUN
ftr-393	1354	2	protection	protection	PROPN
ftr-393	1354	3	act	act	PROPN
ftr-393	1354	4	§	§	PROPN
ftr-393	1354	5	1217	1217	NUM
ftr-393	1354	6	adds	add	VERB
ftr-393	1354	7	new	new	ADJ
ftr-393	1354	8	code	code	NOUN
ftr-393	1354	9	§	§	PROPN
ftr-393	1354	10	170(f)(17	170(f)(17	NUM
ftr-393	1354	11	)	)	PUNCT
ftr-393	1354	12	to	to	PART
ftr-393	1354	13	deny	deny	VERB
ftr-393	1354	14	deductions	deduction	NOUN
ftr-393	1354	15	for	for	ADP
ftr-393	1354	16	monetary	monetary	ADJ
ftr-393	1354	17	gifts	gift	NOUN
ftr-393	1354	18	unless	unless	SCONJ
ftr-393	1354	19	the	the	DET
ftr-393	1354	20	donor	donor	NOUN
ftr-393	1354	21	has	have	VERB
ftr-393	1354	22	a	a	DET
ftr-393	1354	23	bank	bank	NOUN
ftr-393	1354	24	record	record	NOUN
ftr-393	1354	25	or	or	CCONJ
ftr-393	1354	26	a	a	DET
ftr-393	1354	27	receipt	receipt	NOUN
ftr-393	1354	28	showing	show	VERB
ftr-393	1354	29	the	the	DET
ftr-393	1354	30	name	name	NOUN
ftr-393	1354	31	of	of	ADP
ftr-393	1354	32	the	the	DET
ftr-393	1354	33	donee	donee	NOUN
ftr-393	1354	34	organization	organization	NOUN
ftr-393	1354	35	,	,	PUNCT
ftr-393	1354	36	the	the	DET
ftr-393	1354	37	date	date	NOUN
ftr-393	1354	38	of	of	ADP
ftr-393	1354	39	the	the	DET
ftr-393	1354	40	contribution	contribution	NOUN
ftr-393	1354	41	and	and	CCONJ
ftr-393	1354	42	the	the	DET
ftr-393	1354	43	amount	amount	NOUN
ftr-393	1354	44	of	of	ADP
ftr-393	1354	45	the	the	DET
ftr-393	1354	46	contribution	contribution	NOUN
ftr-393	1354	47	.	.	PUNCT
ftr-393	1355	1	this	this	DET
ftr-393	1355	2	provision	provision	NOUN
ftr-393	1355	3	is	be	AUX
ftr-393	1355	4	effective	effective	ADJ
ftr-393	1355	5	in	in	ADP
ftr-393	1355	6	2007	2007	NUM
ftr-393	1355	7	.	.	PUNCT
ftr-393	1356	1	(	(	PUNCT
ftr-393	1356	2	1	1	X
ftr-393	1356	3	)	)	PUNCT
ftr-393	1356	4	notice	notice	VERB
ftr-393	1356	5	2006	2006	NUM
ftr-393	1356	6	-	-	SYM
ftr-393	1356	7	110	110	NUM
ftr-393	1356	8	,	,	PUNCT
ftr-393	1356	9	2006	2006	NUM
ftr-393	1356	10	-	-	SYM
ftr-393	1356	11	51	51	NUM
ftr-393	1356	12	i.r.b	i.r.b	NOUN
ftr-393	1356	13	.	.	PUNCT
ftr-393	1356	14	1127	1127	NUM
ftr-393	1356	15	(	(	PUNCT
ftr-393	1356	16	12/2/06	12/2/06	NUM
ftr-393	1356	17	)	)	PUNCT
ftr-393	1356	18	.	.	PUNCT
ftr-393	1357	1	a	a	DET
ftr-393	1357	2	contribution	contribution	NOUN
ftr-393	1357	3	made	make	VERB
ftr-393	1357	4	by	by	ADP
ftr-393	1357	5	payroll	payroll	NOUN
ftr-393	1357	6	deduction	deduction	NOUN
ftr-393	1357	7	can	can	AUX
ftr-393	1357	8	be	be	AUX
ftr-393	1357	9	substantiated	substantiate	VERB
ftr-393	1357	10	by	by	ADP
ftr-393	1357	11	(	(	PUNCT
ftr-393	1357	12	1	1	X
ftr-393	1357	13	)	)	PUNCT
ftr-393	1357	14	a	a	DET
ftr-393	1357	15	pay	pay	NOUN
ftr-393	1357	16	stub	stub	NOUN
ftr-393	1357	17	,	,	PUNCT
ftr-393	1357	18	form	form	NOUN
ftr-393	1357	19	w-2	w-2	NOUN
ftr-393	1357	20	,	,	PUNCT
ftr-393	1357	21	or	or	CCONJ
ftr-393	1357	22	other	other	ADJ
ftr-393	1357	23	document	document	NOUN
ftr-393	1357	24	furnished	furnish	VERB
ftr-393	1357	25	by	by	ADP
ftr-393	1357	26	the	the	DET
ftr-393	1357	27	employer	employer	NOUN
ftr-393	1357	28	that	that	PRON
ftr-393	1357	29	sets	set	VERB
ftr-393	1357	30	forth	forth	ADP
ftr-393	1357	31	the	the	DET
ftr-393	1357	32	amount	amount	NOUN
ftr-393	1357	33	withheld	withhold	VERB
ftr-393	1357	34	during	during	ADP
ftr-393	1357	35	a	a	DET
ftr-393	1357	36	taxable	taxable	ADJ
ftr-393	1357	37	year	year	NOUN
ftr-393	1357	38	by	by	ADP
ftr-393	1357	39	the	the	DET
ftr-393	1357	40	employer	employer	NOUN
ftr-393	1357	41	for	for	ADP
ftr-393	1357	42	the	the	DET
ftr-393	1357	43	purpose	purpose	NOUN
ftr-393	1357	44	of	of	ADP
ftr-393	1357	45	payment	payment	NOUN
ftr-393	1357	46	to	to	ADP
ftr-393	1357	47	a	a	DET
ftr-393	1357	48	donee	donee	NOUN
ftr-393	1357	49	organization	organization	NOUN
ftr-393	1357	50	,	,	PUNCT
ftr-393	1357	51	together	together	ADV
ftr-393	1357	52	with	with	ADP
ftr-393	1357	53	(	(	PUNCT
ftr-393	1357	54	2	2	X
ftr-393	1357	55	)	)	PUNCT
ftr-393	1357	56	a	a	DET
ftr-393	1357	57	pledge	pledge	NOUN
ftr-393	1357	58	card	card	NOUN
ftr-393	1357	59	or	or	CCONJ
ftr-393	1357	60	other	other	ADJ
ftr-393	1357	61	document	document	NOUN
ftr-393	1357	62	prepared	prepare	VERB
ftr-393	1357	63	by	by	ADP
ftr-393	1357	64	or	or	CCONJ
ftr-393	1357	65	at	at	ADP
ftr-393	1357	66	the	the	DET
ftr-393	1357	67	direction	direction	NOUN
ftr-393	1357	68	of	of	ADP
ftr-393	1357	69	the	the	DET
ftr-393	1357	70	donee	donee	NOUN
ftr-393	1357	71	organization	organization	NOUN
ftr-393	1357	72	that	that	PRON
ftr-393	1357	73	shows	show	VERB
ftr-393	1357	74	the	the	DET
ftr-393	1357	75	name	name	NOUN
ftr-393	1357	76	of	of	ADP
ftr-393	1357	77	the	the	DET
ftr-393	1357	78	donee	donee	NOUN
ftr-393	1357	79	organization	organization	NOUN
ftr-393	1357	80	.	.	PUNCT
ftr-393	1358	1	f.	f.	PROPN
ftr-393	1358	2	fractional	fractional	PROPN
ftr-393	1358	3	interests	interest	NOUN
ftr-393	1358	4	in	in	ADP
ftr-393	1358	5	tangible	tangible	ADJ
ftr-393	1358	6	personal	personal	ADJ
ftr-393	1358	7	property	property	NOUN
ftr-393	1358	8	must	must	AUX
ftr-393	1358	9	carry	carry	VERB
ftr-393	1358	10	with	with	ADP
ftr-393	1358	11	them	they	PRON
ftr-393	1358	12	substantial	substantial	ADJ
ftr-393	1358	13	use	use	NOUN
ftr-393	1358	14	by	by	ADP
ftr-393	1358	15	the	the	DET
ftr-393	1358	16	donee	donee	NOUN
ftr-393	1358	17	in	in	ADP
ftr-393	1358	18	its	its	PRON
ftr-393	1358	19	exempt	exempt	ADJ
ftr-393	1358	20	function	function	NOUN
ftr-393	1358	21	.	.	PUNCT
ftr-393	1359	1	pension	pension	NOUN
ftr-393	1359	2	protection	protection	PROPN
ftr-393	1359	3	act	act	PROPN
ftr-393	1359	4	§	§	PROPN
ftr-393	1359	5	1218	1218	NUM
ftr-393	1359	6	adds	add	VERB
ftr-393	1359	7	new	new	ADJ
ftr-393	1359	8	code	code	NOUN
ftr-393	1359	9	§	§	PROPN
ftr-393	1359	10	170(o	170(o	PROPN
ftr-393	1359	11	)	)	PUNCT
ftr-393	1359	12	510	510	NUM
ftr-393	1359	13	florida	florida	PROPN
ftr-393	1359	14	tax	tax	NOUN
ftr-393	1359	15	review	review	NOUN
ftr-393	1359	16	[	[	X
ftr-393	1359	17	vol	vol	NOUN
ftr-393	1359	18	.	.	PUNCT
ftr-393	1360	1	8	8	NUM
ftr-393	1360	2	:	:	PUNCT
ftr-393	1360	3	si	si	X
ftr-393	1360	4	to	to	PART
ftr-393	1360	5	provide	provide	VERB
ftr-393	1360	6	for	for	ADP
ftr-393	1360	7	recapture	recapture	NOUN
ftr-393	1360	8	of	of	ADP
ftr-393	1360	9	any	any	DET
ftr-393	1360	10	deduction	deduction	NOUN
ftr-393	1360	11	(	(	PUNCT
ftr-393	1360	12	plus	plus	CCONJ
ftr-393	1360	13	interest	interest	NOUN
ftr-393	1360	14	)	)	PUNCT
ftr-393	1360	15	allowed	allow	VERB
ftr-393	1360	16	with	with	ADP
ftr-393	1360	17	respect	respect	NOUN
ftr-393	1360	18	to	to	ADP
ftr-393	1360	19	any	any	DET
ftr-393	1360	20	fractional	fractional	ADJ
ftr-393	1360	21	interest	interest	NOUN
ftr-393	1360	22	in	in	ADP
ftr-393	1360	23	tangible	tangible	ADJ
ftr-393	1360	24	personal	personal	ADJ
ftr-393	1360	25	property	property	NOUN
ftr-393	1360	26	unless	unless	SCONJ
ftr-393	1360	27	the	the	DET
ftr-393	1360	28	donor	donor	NOUN
ftr-393	1360	29	conveys	convey	VERB
ftr-393	1360	30	all	all	PRON
ftr-393	1360	31	of	of	ADP
ftr-393	1360	32	the	the	DET
ftr-393	1360	33	remaining	remain	VERB
ftr-393	1360	34	interest	interest	NOUN
ftr-393	1360	35	in	in	ADP
ftr-393	1360	36	the	the	DET
ftr-393	1360	37	property	property	NOUN
ftr-393	1360	38	to	to	ADP
ftr-393	1360	39	the	the	DET
ftr-393	1360	40	charity	charity	NOUN
ftr-393	1360	41	within	within	ADP
ftr-393	1360	42	the	the	DET
ftr-393	1360	43	earlier	early	ADJ
ftr-393	1360	44	of	of	ADP
ftr-393	1360	45	ten	ten	NUM
ftr-393	1360	46	years	year	NOUN
ftr-393	1360	47	or	or	CCONJ
ftr-393	1360	48	the	the	DET
ftr-393	1360	49	donor	donor	NOUN
ftr-393	1360	50	’s	’s	PART
ftr-393	1360	51	death	death	NOUN
ftr-393	1360	52	.	.	PUNCT
ftr-393	1361	1	additionally	additionally	ADV
ftr-393	1361	2	,	,	PUNCT
ftr-393	1361	3	recapture	recapture	NOUN
ftr-393	1361	4	will	will	AUX
ftr-393	1361	5	take	take	VERB
ftr-393	1361	6	place	place	NOUN
ftr-393	1361	7	unless	unless	SCONJ
ftr-393	1361	8	within	within	ADP
ftr-393	1361	9	that	that	DET
ftr-393	1361	10	period	period	NOUN
ftr-393	1361	11	the	the	DET
ftr-393	1361	12	donee	donee	NOUN
ftr-393	1361	13	has	have	AUX
ftr-393	1361	14	had	have	VERB
ftr-393	1361	15	substantial	substantial	ADJ
ftr-393	1361	16	physical	physical	ADJ
ftr-393	1361	17	possession	possession	NOUN
ftr-393	1361	18	of	of	ADP
ftr-393	1361	19	the	the	DET
ftr-393	1361	20	property	property	NOUN
ftr-393	1361	21	and	and	CCONJ
ftr-393	1361	22	used	use	VERB
ftr-393	1361	23	the	the	DET
ftr-393	1361	24	property	property	NOUN
ftr-393	1361	25	in	in	ADP
ftr-393	1361	26	a	a	DET
ftr-393	1361	27	use	use	NOUN
ftr-393	1361	28	related	relate	VERB
ftr-393	1361	29	to	to	ADP
ftr-393	1361	30	a	a	DET
ftr-393	1361	31	purpose	purpose	NOUN
ftr-393	1361	32	or	or	CCONJ
ftr-393	1361	33	function	function	NOUN
ftr-393	1361	34	constituting	constitute	VERB
ftr-393	1361	35	the	the	DET
ftr-393	1361	36	basis	basis	NOUN
ftr-393	1361	37	for	for	ADP
ftr-393	1361	38	the	the	DET
ftr-393	1361	39	organization	organization	NOUN
ftr-393	1361	40	’s	’s	PART
ftr-393	1361	41	exemption	exemption	NOUN
ftr-393	1361	42	.	.	PUNCT
ftr-393	1362	1	g.	g.	PROPN
ftr-393	1362	2	pension	pension	PROPN
ftr-393	1362	3	protection	protection	PROPN
ftr-393	1362	4	act	act	PROPN
ftr-393	1362	5	§	§	PROPN
ftr-393	1362	6	1219	1219	NUM
ftr-393	1362	7	adds	add	VERB
ftr-393	1362	8	new	new	ADJ
ftr-393	1362	9	code	code	NOUN
ftr-393	1362	10	§	§	PROPN
ftr-393	1362	11	§	§	PROPN
ftr-393	1362	12	170(f)(11)(e	170(f)(11)(e	NUM
ftr-393	1362	13	)	)	PUNCT
ftr-393	1362	14	and	and	CCONJ
ftr-393	1362	15	6695a	6695a	NUM
ftr-393	1362	16	and	and	CCONJ
ftr-393	1362	17	amends	amend	VERB
ftr-393	1362	18	code	code	PROPN
ftr-393	1362	19	§	§	PROPN
ftr-393	1362	20	§	§	PROPN
ftr-393	1362	21	6662	6662	NUM
ftr-393	1362	22	,	,	PUNCT
ftr-393	1362	23	6664	6664	NUM
ftr-393	1362	24	and	and	CCONJ
ftr-393	1362	25	6696	6696	NUM
ftr-393	1362	26	to	to	PART
ftr-393	1362	27	provide	provide	VERB
ftr-393	1362	28	more	more	ADJ
ftr-393	1362	29	oversight	oversight	NOUN
ftr-393	1362	30	of	of	ADP
ftr-393	1362	31	appraisers	appraiser	NOUN
ftr-393	1362	32	,	,	PUNCT
ftr-393	1362	33	as	as	ADV
ftr-393	1362	34	well	well	ADV
ftr-393	1362	35	as	as	ADP
ftr-393	1362	36	impose	impose	VERB
ftr-393	1362	37	stricter	strict	ADJ
ftr-393	1362	38	penalties	penalty	NOUN
ftr-393	1362	39	on	on	ADP
ftr-393	1362	40	both	both	DET
ftr-393	1362	41	appraisers	appraiser	NOUN
ftr-393	1362	42	and	and	CCONJ
ftr-393	1362	43	taxpayers	taxpayer	NOUN
ftr-393	1362	44	.	.	PUNCT
ftr-393	1363	1	(	(	PUNCT
ftr-393	1363	2	1	1	X
ftr-393	1363	3	)	)	PUNCT
ftr-393	1363	4	notice	notice	VERB
ftr-393	1363	5	2006	2006	NUM
ftr-393	1363	6	-	-	SYM
ftr-393	1363	7	96	96	NUM
ftr-393	1363	8	,	,	PUNCT
ftr-393	1363	9	2006	2006	NUM
ftr-393	1363	10	-	-	SYM
ftr-393	1363	11	46	46	NUM
ftr-393	1363	12	i.r.b	i.r.b	NOUN
ftr-393	1363	13	.	.	PUNCT
ftr-393	1364	1	902	902	NUM
ftr-393	1364	2	(	(	PUNCT
ftr-393	1364	3	10/19/06	10/19/06	NUM
ftr-393	1364	4	)	)	PUNCT
ftr-393	1364	5	.	.	PUNCT
ftr-393	1365	1	this	this	DET
ftr-393	1365	2	notice	notice	NOUN
ftr-393	1365	3	provides	provide	VERB
ftr-393	1365	4	transitional	transitional	ADJ
ftr-393	1365	5	guidance	guidance	NOUN
ftr-393	1365	6	relating	relate	VERB
ftr-393	1365	7	to	to	ADP
ftr-393	1365	8	the	the	DET
ftr-393	1365	9	new	new	ADJ
ftr-393	1365	10	definitions	definition	NOUN
ftr-393	1365	11	of	of	ADP
ftr-393	1365	12	“	"	PUNCT
ftr-393	1365	13	qualified	qualified	ADJ
ftr-393	1365	14	appraisal	appraisal	NOUN
ftr-393	1365	15	”	"	PUNCT
ftr-393	1365	16	and	and	CCONJ
ftr-393	1365	17	“	"	PUNCT
ftr-393	1365	18	qualified	qualified	ADJ
ftr-393	1365	19	appraiser	appraiser	NOUN
ftr-393	1365	20	”	"	PUNCT
ftr-393	1365	21	in	in	ADP
ftr-393	1365	22	§	§	PROPN
ftr-393	1365	23	§	§	PROPN
ftr-393	1365	24	170(f)(11)(e	170(f)(11)(e	NUM
ftr-393	1365	25	)	)	PUNCT
ftr-393	1365	26	and	and	CCONJ
ftr-393	1365	27	6695a	6695a	NUM
ftr-393	1365	28	regarding	regard	VERB
ftr-393	1365	29	substantial	substantial	ADJ
ftr-393	1365	30	or	or	CCONJ
ftr-393	1365	31	gross	gross	ADJ
ftr-393	1365	32	valuation	valuation	NOUN
ftr-393	1365	33	misstatements	misstatement	NOUN
ftr-393	1365	34	,	,	PUNCT
ftr-393	1365	35	as	as	SCONJ
ftr-393	1365	36	added	add	VERB
ftr-393	1365	37	by	by	ADP
ftr-393	1365	38	§	§	PROPN
ftr-393	1365	39	1219	1219	NUM
ftr-393	1365	40	of	of	ADP
ftr-393	1365	41	the	the	DET
ftr-393	1365	42	pension	pension	NOUN
ftr-393	1365	43	protection	protection	NOUN
ftr-393	1365	44	act	act	NOUN
ftr-393	1365	45	of	of	ADP
ftr-393	1365	46	2006	2006	NUM
ftr-393	1365	47	.	.	PUNCT
ftr-393	1366	1	x.	x.	NOUN
ftr-393	1366	2	tax	tax	NOUN
ftr-393	1366	3	procedure	procedure	NOUN
ftr-393	1366	4	a.	a.	NOUN
ftr-393	1366	5	interest	interest	NOUN
ftr-393	1366	6	,	,	PUNCT
ftr-393	1366	7	penalties	penalty	NOUN
ftr-393	1366	8	and	and	CCONJ
ftr-393	1366	9	prosecutions	prosecution	NOUN
ftr-393	1366	10	1	1	NUM
ftr-393	1366	11	.	.	PUNCT
ftr-393	1367	1	but	but	CCONJ
ftr-393	1367	2	will	will	AUX
ftr-393	1367	3	he	he	PRON
ftr-393	1367	4	be	be	AUX
ftr-393	1367	5	a	a	DET
ftr-393	1367	6	“	"	PUNCT
ftr-393	1367	7	survivor	survivor	NOUN
ftr-393	1367	8	”	"	PUNCT
ftr-393	1367	9	in	in	ADP
ftr-393	1367	10	the	the	DET
ftr-393	1367	11	u.s	u.s	PROPN
ftr-393	1367	12	.	.	PROPN
ftr-393	1367	13	court	court	PROPN
ftr-393	1367	14	for	for	ADP
ftr-393	1367	15	the	the	DET
ftr-393	1367	16	district	district	NOUN
ftr-393	1367	17	of	of	ADP
ftr-393	1367	18	rhode	rhode	PROPN
ftr-393	1367	19	island	island	NOUN
ftr-393	1367	20	?	?	PUNCT
ftr-393	1368	1	a	a	DET
ftr-393	1368	2	justice	justice	PROPN
ftr-393	1368	3	department	department	PROPN
ftr-393	1368	4	news	news	PROPN
ftr-393	1368	5	release	release	NOUN
ftr-393	1368	6	,	,	PUNCT
ftr-393	1368	7	dated	date	VERB
ftr-393	1368	8	9/8/05	9/8/05	NUM
ftr-393	1368	9	,	,	PUNCT
ftr-393	1368	10	announced	announce	VERB
ftr-393	1368	11	that	that	SCONJ
ftr-393	1368	12	richard	richard	PROPN
ftr-393	1368	13	hatch	hatch	PROPN
ftr-393	1368	14	was	be	AUX
ftr-393	1368	15	indicted	indict	VERB
ftr-393	1368	16	on	on	ADP
ftr-393	1368	17	charges	charge	NOUN
ftr-393	1368	18	of	of	ADP
ftr-393	1368	19	tax	tax	NOUN
ftr-393	1368	20	evasion	evasion	NOUN
ftr-393	1368	21	for	for	ADP
ftr-393	1368	22	failing	fail	VERB
ftr-393	1368	23	to	to	PART
ftr-393	1368	24	report	report	VERB
ftr-393	1368	25	about	about	ADV
ftr-393	1368	26	$	$	SYM
ftr-393	1368	27	1,037,000	1,037,000	NUM
ftr-393	1368	28	dollars	dollar	NOUN
ftr-393	1368	29	of	of	ADP
ftr-393	1368	30	income	income	NOUN
ftr-393	1368	31	from	from	ADP
ftr-393	1368	32	the	the	DET
ftr-393	1368	33	television	television	NOUN
ftr-393	1368	34	reality	reality	NOUN
ftr-393	1368	35	series	series	NOUN
ftr-393	1368	36	and	and	CCONJ
ftr-393	1368	37	about	about	ADV
ftr-393	1368	38	$	$	SYM
ftr-393	1368	39	391,000	391,000	NUM
ftr-393	1368	40	of	of	ADP
ftr-393	1368	41	income	income	NOUN
ftr-393	1368	42	from	from	ADP
ftr-393	1368	43	other	other	ADJ
ftr-393	1368	44	sources	source	NOUN
ftr-393	1368	45	.	.	PUNCT
ftr-393	1369	1	www.usdoj.gov/opa/pr/2005/september/05_tax_463.htm	www.usdoj.gov/opa/pr/2005/september/05_tax_463.htm	PROPN
ftr-393	1369	2	.	.	PUNCT
ftr-393	1370	1	he	he	PRON
ftr-393	1370	2	was	be	AUX
ftr-393	1370	3	convicted	convict	VERB
ftr-393	1370	4	on	on	ADP
ftr-393	1370	5	1/25/06	1/25/06	NUM
ftr-393	1370	6	,	,	PUNCT
ftr-393	1370	7	2006	2006	NUM
ftr-393	1370	8	tnt	tnt	PROPN
ftr-393	1370	9	17	17	NUM
ftr-393	1370	10	-	-	SYM
ftr-393	1370	11	6	6	NUM
ftr-393	1370	12	.	.	NOUN
ftr-393	1371	1	2	2	NUM
ftr-393	1371	2	.	.	X
ftr-393	1372	1	when	when	SCONJ
ftr-393	1372	2	is	be	AUX
ftr-393	1372	3	disclosure	disclosure	NOUN
ftr-393	1372	4	adequate	adequate	ADJ
ftr-393	1372	5	?	?	PUNCT
ftr-393	1373	1	there	there	PRON
ftr-393	1373	2	are	be	VERB
ftr-393	1373	3	different	different	ADJ
ftr-393	1373	4	rules	rule	NOUN
ftr-393	1373	5	for	for	ADP
ftr-393	1373	6	disclosure	disclosure	NOUN
ftr-393	1373	7	of	of	ADP
ftr-393	1373	8	a	a	DET
ftr-393	1373	9	tax	tax	NOUN
ftr-393	1373	10	shelter	shelter	NOUN
ftr-393	1373	11	,	,	PUNCT
ftr-393	1373	12	of	of	ADP
ftr-393	1373	13	transactions	transaction	NOUN
ftr-393	1373	14	that	that	PRON
ftr-393	1373	15	lack	lack	VERB
ftr-393	1373	16	reasonable	reasonable	ADJ
ftr-393	1373	17	basis	basis	NOUN
ftr-393	1373	18	and	and	CCONJ
ftr-393	1373	19	supporting	support	VERB
ftr-393	1373	20	records	record	NOUN
ftr-393	1373	21	,	,	PUNCT
ftr-393	1373	22	and	and	CCONJ
ftr-393	1373	23	for	for	ADP
ftr-393	1373	24	preparer	preparer	NOUN
ftr-393	1373	25	penalty	penalty	NOUN
ftr-393	1373	26	purposes	purpose	NOUN
ftr-393	1373	27	.	.	PUNCT
ftr-393	1374	1	rev	rev	PROPN
ftr-393	1374	2	.	.	PROPN
ftr-393	1374	3	proc	proc	PROPN
ftr-393	1374	4	.	.	PUNCT
ftr-393	1375	1	2005	2005	NUM
ftr-393	1375	2	-	-	SYM
ftr-393	1375	3	75	75	NUM
ftr-393	1375	4	,	,	PUNCT
ftr-393	1375	5	2005	2005	NUM
ftr-393	1375	6	-	-	SYM
ftr-393	1375	7	2	2	NUM
ftr-393	1375	8	c.b	c.b	PROPN
ftr-393	1375	9	.	.	PROPN
ftr-393	1375	10	1137	1137	NUM
ftr-393	1375	11	(	(	PUNCT
ftr-393	1375	12	12/12/05	12/12/05	NUM
ftr-393	1375	13	)	)	PUNCT
ftr-393	1375	14	.	.	PUNCT
ftr-393	1376	1	this	this	DET
ftr-393	1376	2	revenue	revenue	NOUN
ftr-393	1376	3	procedure	procedure	NOUN
ftr-393	1376	4	updates	updates	AUX
ftr-393	1376	5	guidance	guidance	VERB
ftr-393	1376	6	on	on	ADP
ftr-393	1376	7	whether	whether	SCONJ
ftr-393	1376	8	disclosure	disclosure	NOUN
ftr-393	1376	9	of	of	ADP
ftr-393	1376	10	a	a	DET
ftr-393	1376	11	position	position	NOUN
ftr-393	1376	12	taken	take	VERB
ftr-393	1376	13	on	on	ADP
ftr-393	1376	14	a	a	DET
ftr-393	1376	15	tax	tax	NOUN
ftr-393	1376	16	return	return	NOUN
ftr-393	1376	17	is	be	AUX
ftr-393	1376	18	adequate	adequate	ADJ
ftr-393	1376	19	for	for	ADP
ftr-393	1376	20	purposes	purpose	NOUN
ftr-393	1376	21	of	of	ADP
ftr-393	1376	22	the	the	DET
ftr-393	1376	23	§	§	PROPN
ftr-393	1376	24	6662(d	6662(d	PROPN
ftr-393	1376	25	)	)	PUNCT
ftr-393	1376	26	accuracy	accuracy	NOUN
ftr-393	1376	27	-	-	PUNCT
ftr-393	1376	28	related	relate	VERB
ftr-393	1376	29	penalty	penalty	NOUN
ftr-393	1376	30	and	and	CCONJ
ftr-393	1376	31	the	the	DET
ftr-393	1376	32	§	§	ADJ
ftr-393	1376	33	6694(a	6694(a	PROPN
ftr-393	1376	34	)	)	PUNCT
ftr-393	1376	35	preparer	preparer	NOUN
ftr-393	1376	36	penalty	penalty	NOUN
ftr-393	1376	37	.	.	PUNCT
ftr-393	1377	1	•	•	ADV
ftr-393	1377	2	there	there	PRON
ftr-393	1377	3	is	be	VERB
ftr-393	1377	4	a	a	DET
ftr-393	1377	5	new	new	ADJ
ftr-393	1377	6	paragraph	paragraph	NOUN
ftr-393	1377	7	in	in	ADP
ftr-393	1377	8	§	§	PROPN
ftr-393	1377	9	4.01(5	4.01(5	NUM
ftr-393	1377	10	)	)	PUNCT
ftr-393	1377	11	cautioning	caution	VERB
ftr-393	1377	12	that	that	SCONJ
ftr-393	1377	13	the	the	DET
ftr-393	1377	14	entry	entry	NOUN
ftr-393	1377	15	of	of	ADP
ftr-393	1377	16	an	an	DET
ftr-393	1377	17	amount	amount	NOUN
ftr-393	1377	18	on	on	ADP
ftr-393	1377	19	a	a	DET
ftr-393	1377	20	line	line	NOUN
ftr-393	1377	21	will	will	AUX
ftr-393	1377	22	not	not	PART
ftr-393	1377	23	provide	provide	VERB
ftr-393	1377	24	adequate	adequate	ADJ
ftr-393	1377	25	disclosure	disclosure	NOUN
ftr-393	1377	26	if	if	SCONJ
ftr-393	1377	27	it	it	PRON
ftr-393	1377	28	is	be	AUX
ftr-393	1377	29	attributable	attributable	ADJ
ftr-393	1377	30	to	to	ADP
ftr-393	1377	31	a	a	DET
ftr-393	1377	32	tax	tax	NOUN
ftr-393	1377	33	shelter	shelter	NOUN
ftr-393	1377	34	or	or	CCONJ
ftr-393	1377	35	“	"	PUNCT
ftr-393	1377	36	if	if	SCONJ
ftr-393	1377	37	it	it	PRON
ftr-393	1377	38	does	do	AUX
ftr-393	1377	39	not	not	PART
ftr-393	1377	40	have	have	VERB
ftr-393	1377	41	a	a	DET
ftr-393	1377	42	2007	2007	NUM
ftr-393	1377	43	]	]	PUNCT
ftr-393	1377	44	recent	recent	ADJ
ftr-393	1377	45	developments	development	NOUN
ftr-393	1377	46	in	in	ADP
ftr-393	1377	47	federal	federal	ADJ
ftr-393	1377	48	income	income	NOUN
ftr-393	1377	49	taxation	taxation	NOUN
ftr-393	1377	50	511	511	NUM
ftr-393	1377	51	reasonable	reasonable	ADJ
ftr-393	1377	52	basis	basis	NOUN
ftr-393	1377	53	and	and	CCONJ
ftr-393	1377	54	supporting	support	VERB
ftr-393	1377	55	records	record	NOUN
ftr-393	1377	56	,	,	PUNCT
ftr-393	1377	57	”	"	PUNCT
ftr-393	1377	58	as	as	ADV
ftr-393	1377	59	well	well	ADV
ftr-393	1377	60	a	a	DET
ftr-393	1377	61	limitation	limitation	NOUN
ftr-393	1377	62	on	on	ADP
ftr-393	1377	63	its	its	PRON
ftr-393	1377	64	effectiveness	effectiveness	NOUN
ftr-393	1377	65	for	for	ADP
ftr-393	1377	66	preparer	preparer	NOUN
ftr-393	1377	67	penalty	penalty	NOUN
ftr-393	1377	68	purposes	purpose	NOUN
ftr-393	1377	69	.	.	PUNCT
ftr-393	1378	1	•	•	ADV
ftr-393	1378	2	there	there	PRON
ftr-393	1378	3	is	be	VERB
ftr-393	1378	4	also	also	ADV
ftr-393	1378	5	a	a	DET
ftr-393	1378	6	requirement	requirement	NOUN
ftr-393	1378	7	in	in	ADP
ftr-393	1378	8	§	§	PROPN
ftr-393	1378	9	4.02(1)(d	4.02(1)(d	PROPN
ftr-393	1378	10	)	)	PUNCT
ftr-393	1378	11	that	that	SCONJ
ftr-393	1378	12	the	the	DET
ftr-393	1378	13	contemporaneous	contemporaneous	ADJ
ftr-393	1378	14	written	write	VERB
ftr-393	1378	15	acknowledgment	acknowledgment	NOUN
ftr-393	1378	16	required	require	VERB
ftr-393	1378	17	under	under	ADP
ftr-393	1378	18	§	§	PROPN
ftr-393	1378	19	170(f)(12	170(f)(12	NUM
ftr-393	1378	20	)	)	PUNCT
ftr-393	1378	21	for	for	ADP
ftr-393	1378	22	charitable	charitable	ADJ
ftr-393	1378	23	contributions	contribution	NOUN
ftr-393	1378	24	of	of	ADP
ftr-393	1378	25	motor	motor	NOUN
ftr-393	1378	26	vehicles	vehicle	NOUN
ftr-393	1378	27	be	be	AUX
ftr-393	1378	28	attached	attach	VERB
ftr-393	1378	29	to	to	ADP
ftr-393	1378	30	the	the	DET
ftr-393	1378	31	return	return	NOUN
ftr-393	1378	32	.	.	PUNCT
ftr-393	1379	1	3	3	X
ftr-393	1379	2	.	.	X
ftr-393	1379	3	united	united	PROPN
ftr-393	1379	4	states	states	PROPN
ftr-393	1379	5	v.	v.	ADP
ftr-393	1379	6	hempfling	hempfling	PROPN
ftr-393	1379	7	,	,	PUNCT
ftr-393	1379	8	2006	2006	NUM
ftr-393	1379	9	-	-	SYM
ftr-393	1379	10	1	1	NUM
ftr-393	1379	11	u.s.t.c	u.s.t.c	PROPN
ftr-393	1379	12	.	.	PROPN
ftr-393	1379	13	¶50,205	¶50,205	PROPN
ftr-393	1379	14	,	,	PUNCT
ftr-393	1379	15	96	96	NUM
ftr-393	1379	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1379	17	2005	2005	NUM
ftr-393	1379	18	-	-	SYM
ftr-393	1379	19	6578	6578	NUM
ftr-393	1379	20	(	(	PUNCT
ftr-393	1379	21	e.d	e.d	PROPN
ftr-393	1379	22	.	.	PROPN
ftr-393	1379	23	cal	cal	PROPN
ftr-393	1379	24	.	.	PUNCT
ftr-393	1380	1	9/23/05	9/23/05	NUM
ftr-393	1380	2	)	)	PUNCT
ftr-393	1380	3	.	.	PUNCT
ftr-393	1381	1	in	in	ADP
ftr-393	1381	2	a	a	DET
ftr-393	1381	3	suit	suit	NOUN
ftr-393	1381	4	seeking	seek	VERB
ftr-393	1381	5	an	an	DET
ftr-393	1381	6	injunction	injunction	NOUN
ftr-393	1381	7	under	under	ADP
ftr-393	1381	8	§	§	PROPN
ftr-393	1381	9	§	§	PROPN
ftr-393	1381	10	6700	6700	NUM
ftr-393	1381	11	and	and	CCONJ
ftr-393	1381	12	7408	7408	NUM
ftr-393	1381	13	against	against	ADP
ftr-393	1381	14	a	a	DET
ftr-393	1381	15	promoter	promoter	NOUN
ftr-393	1381	16	of	of	ADP
ftr-393	1381	17	scheme	scheme	NOUN
ftr-393	1381	18	:	:	PUNCT
ftr-393	1381	19	(	(	PUNCT
ftr-393	1381	20	1	1	X
ftr-393	1381	21	)	)	PUNCT
ftr-393	1381	22	purporting	purport	VERB
ftr-393	1381	23	to	to	PART
ftr-393	1381	24	demonstrate	demonstrate	VERB
ftr-393	1381	25	that	that	SCONJ
ftr-393	1381	26	there	there	PRON
ftr-393	1381	27	is	be	VERB
ftr-393	1381	28	no	no	DET
ftr-393	1381	29	law	law	NOUN
ftr-393	1381	30	requiring	require	VERB
ftr-393	1381	31	individuals	individual	NOUN
ftr-393	1381	32	to	to	PART
ftr-393	1381	33	file	file	VERB
ftr-393	1381	34	federal	federal	ADJ
ftr-393	1381	35	income	income	NOUN
ftr-393	1381	36	tax	tax	NOUN
ftr-393	1381	37	returns	return	NOUN
ftr-393	1381	38	or	or	CCONJ
ftr-393	1381	39	pay	pay	VERB
ftr-393	1381	40	income	income	NOUN
ftr-393	1381	41	taxes	taxis	NOUN
ftr-393	1381	42	,	,	PUNCT
ftr-393	1381	43	and	and	CCONJ
ftr-393	1381	44	(	(	PUNCT
ftr-393	1381	45	2	2	X
ftr-393	1381	46	)	)	PUNCT
ftr-393	1381	47	insulating	insulate	VERB
ftr-393	1381	48	purchasers	purchaser	NOUN
ftr-393	1381	49	who	who	PRON
ftr-393	1381	50	stopped	stop	VERB
ftr-393	1381	51	filing	file	VERB
ftr-393	1381	52	tax	tax	NOUN
ftr-393	1381	53	returns	return	NOUN
ftr-393	1381	54	from	from	ADP
ftr-393	1381	55	any	any	DET
ftr-393	1381	56	charge	charge	NOUN
ftr-393	1381	57	of	of	ADP
ftr-393	1381	58	willful	willful	ADJ
ftr-393	1381	59	failure	failure	NOUN
ftr-393	1381	60	to	to	PART
ftr-393	1381	61	file	file	VERB
ftr-393	1381	62	a	a	DET
ftr-393	1381	63	tax	tax	NOUN
ftr-393	1381	64	return	return	NOUN
ftr-393	1381	65	the	the	DET
ftr-393	1381	66	court	court	NOUN
ftr-393	1381	67	denied	deny	VERB
ftr-393	1381	68	the	the	DET
ftr-393	1381	69	promoter	promoter	NOUN
ftr-393	1381	70	’s	’s	PART
ftr-393	1381	71	motion	motion	NOUN
ftr-393	1381	72	to	to	PART
ftr-393	1381	73	dismiss	dismiss	VERB
ftr-393	1381	74	,	,	PUNCT
ftr-393	1381	75	holding	hold	VERB
ftr-393	1381	76	that	that	SCONJ
ftr-393	1381	77	the	the	DET
ftr-393	1381	78	first	first	ADJ
ftr-393	1381	79	amendment	amendment	NOUN
ftr-393	1381	80	does	do	AUX
ftr-393	1381	81	not	not	PART
ftr-393	1381	82	protect	protect	VERB
ftr-393	1381	83	such	such	ADJ
ftr-393	1381	84	“	"	PUNCT
ftr-393	1381	85	false	false	ADJ
ftr-393	1381	86	or	or	CCONJ
ftr-393	1381	87	fraudulent	fraudulent	ADJ
ftr-393	1381	88	commercial	commercial	ADJ
ftr-393	1381	89	speech	speech	NOUN
ftr-393	1381	90	.	.	PUNCT
ftr-393	1381	91	”	"	PUNCT
ftr-393	1382	1	a.	a.	PROPN
ftr-393	1382	2	united	united	PROPN
ftr-393	1382	3	states	states	PROPN
ftr-393	1382	4	v.	v.	ADP
ftr-393	1382	5	hempfling	hempfling	PROPN
ftr-393	1382	6	,	,	PUNCT
ftr-393	1382	7	431	431	NUM
ftr-393	1382	8	f.	f.	PROPN
ftr-393	1382	9	supp	supp	PROPN
ftr-393	1382	10	.	.	PUNCT
ftr-393	1383	1	2d	2d	NOUN
ftr-393	1383	2	1069	1069	NUM
ftr-393	1383	3	(	(	PUNCT
ftr-393	1383	4	e.d	e.d	PROPN
ftr-393	1383	5	.	.	PROPN
ftr-393	1383	6	calif	calif	PROPN
ftr-393	1383	7	.	.	PUNCT
ftr-393	1384	1	2/22/06	2/22/06	NUM
ftr-393	1384	2	)	)	PUNCT
ftr-393	1384	3	.	.	PUNCT
ftr-393	1385	1	the	the	DET
ftr-393	1385	2	court	court	NOUN
ftr-393	1385	3	again	again	ADV
ftr-393	1385	4	refused	refuse	VERB
ftr-393	1385	5	to	to	PART
ftr-393	1385	6	dismiss	dismiss	VERB
ftr-393	1385	7	on	on	ADP
ftr-393	1385	8	defendant	defendant	NOUN
ftr-393	1385	9	’s	’s	PART
ftr-393	1385	10	contention	contention	NOUN
ftr-393	1385	11	that	that	SCONJ
ftr-393	1385	12	he	he	PRON
ftr-393	1385	13	had	have	VERB
ftr-393	1385	14	new	new	ADJ
ftr-393	1385	15	evidence	evidence	NOUN
ftr-393	1385	16	that	that	SCONJ
ftr-393	1385	17	the	the	DET
ftr-393	1385	18	sixteenth	sixteenth	ADJ
ftr-393	1385	19	amendment	amendment	NOUN
ftr-393	1385	20	was	be	AUX
ftr-393	1385	21	never	never	ADV
ftr-393	1385	22	properly	properly	ADV
ftr-393	1385	23	ratified	ratify	VERB
ftr-393	1385	24	.	.	PUNCT
ftr-393	1386	1	the	the	DET
ftr-393	1386	2	court	court	NOUN
ftr-393	1386	3	further	far	ADV
ftr-393	1386	4	held	hold	VERB
ftr-393	1386	5	that	that	SCONJ
ftr-393	1386	6	the	the	DET
ftr-393	1386	7	issuance	issuance	NOUN
ftr-393	1386	8	of	of	ADP
ftr-393	1386	9	an	an	DET
ftr-393	1386	10	injunction	injunction	NOUN
ftr-393	1386	11	against	against	ADP
ftr-393	1386	12	the	the	DET
ftr-393	1386	13	promotion	promotion	NOUN
ftr-393	1386	14	of	of	ADP
ftr-393	1386	15	abusive	abusive	ADJ
ftr-393	1386	16	tax	tax	NOUN
ftr-393	1386	17	shelters	shelter	NOUN
ftr-393	1386	18	does	do	AUX
ftr-393	1386	19	not	not	PART
ftr-393	1386	20	violate	violate	VERB
ftr-393	1386	21	the	the	DET
ftr-393	1386	22	noerr	noerr	NOUN
ftr-393	1386	23	-	-	PUNCT
ftr-393	1386	24	pennington	pennington	PROPN
ftr-393	1386	25	doctrine	doctrine	NOUN
ftr-393	1386	26	(	(	PUNCT
ftr-393	1386	27	see	see	VERB
ftr-393	1386	28	eastern	eastern	PROPN
ftr-393	1386	29	r.	r.	PROPN
ftr-393	1386	30	conf	conf	PROPN
ftr-393	1386	31	.	.	PUNCT
ftr-393	1387	1	v.	v.	ADP
ftr-393	1387	2	noerr	noerr	PROPN
ftr-393	1387	3	motors	motors	PROPN
ftr-393	1387	4	,	,	PUNCT
ftr-393	1387	5	365	365	NUM
ftr-393	1387	6	u.s	u.s	PROPN
ftr-393	1387	7	.	.	PROPN
ftr-393	1387	8	127	127	NUM
ftr-393	1387	9	(	(	PUNCT
ftr-393	1387	10	1961	1961	NUM
ftr-393	1387	11	)	)	PUNCT
ftr-393	1387	12	;	;	PUNCT
ftr-393	1387	13	mine	mine	NOUN
ftr-393	1387	14	workers	worker	NOUN
ftr-393	1387	15	v.	v.	ADP
ftr-393	1387	16	pennington	pennington	PROPN
ftr-393	1387	17	,	,	PUNCT
ftr-393	1387	18	381	381	NUM
ftr-393	1387	19	u.s	u.s	PROPN
ftr-393	1387	20	.	.	PROPN
ftr-393	1387	21	657	657	NUM
ftr-393	1387	22	(	(	PUNCT
ftr-393	1387	23	1965	1965	NUM
ftr-393	1387	24	)	)	PUNCT
ftr-393	1387	25	)	)	PUNCT
ftr-393	1387	26	,	,	PUNCT
ftr-393	1387	27	which	which	PRON
ftr-393	1387	28	protects	protect	VERB
ftr-393	1387	29	the	the	DET
ftr-393	1387	30	right	right	NOUN
ftr-393	1387	31	to	to	PART
ftr-393	1387	32	petition	petition	VERB
ftr-393	1387	33	the	the	DET
ftr-393	1387	34	government	government	NOUN
ftr-393	1387	35	for	for	ADP
ftr-393	1387	36	redress	redress	NOUN
ftr-393	1387	37	of	of	ADP
ftr-393	1387	38	grievances	grievance	NOUN
ftr-393	1387	39	.	.	PUNCT
ftr-393	1388	1	4	4	X
ftr-393	1388	2	.	.	X
ftr-393	1388	3	t.d	t.d	PROPN
ftr-393	1388	4	.	.	PROPN
ftr-393	1388	5	9309	9309	NUM
ftr-393	1388	6	,	,	PUNCT
ftr-393	1388	7	qualified	qualified	ADJ
ftr-393	1388	8	amended	amend	VERB
ftr-393	1388	9	returns	return	NOUN
ftr-393	1388	10	,	,	PUNCT
ftr-393	1389	1	72	72	NUM
ftr-393	1389	2	f.r	f.r	NOUN
ftr-393	1389	3	.	.	NOUN
ftr-393	1389	4	903	903	NUM
ftr-393	1389	5	(	(	PUNCT
ftr-393	1389	6	1/9/07	1/9/07	NUM
ftr-393	1389	7	)	)	PUNCT
ftr-393	1389	8	treas	treas	PROPN
ftr-393	1389	9	.	.	PUNCT
ftr-393	1390	1	reg	reg	PROPN
ftr-393	1390	2	.	.	PUNCT
ftr-393	1391	1	§	§	PROPN
ftr-393	1391	2	1.6664	1.6664	NUM
ftr-393	1391	3	-	-	SYM
ftr-393	1391	4	2(c	2(c	NUM
ftr-393	1391	5	)	)	PUNCT
ftr-393	1391	6	provides	provide	VERB
ftr-393	1391	7	that	that	SCONJ
ftr-393	1391	8	the	the	DET
ftr-393	1391	9	amount	amount	NOUN
ftr-393	1391	10	reported	report	VERB
ftr-393	1391	11	on	on	ADP
ftr-393	1391	12	a	a	DET
ftr-393	1391	13	“	"	PUNCT
ftr-393	1391	14	qualified	qualified	ADJ
ftr-393	1391	15	amended	amend	VERB
ftr-393	1391	16	return	return	NOUN
ftr-393	1391	17	”	"	PUNCT
ftr-393	1391	18	will	will	AUX
ftr-393	1391	19	be	be	AUX
ftr-393	1391	20	treated	treat	VERB
ftr-393	1391	21	as	as	ADP
ftr-393	1391	22	an	an	DET
ftr-393	1391	23	amount	amount	NOUN
ftr-393	1391	24	shown	show	VERB
ftr-393	1391	25	as	as	ADP
ftr-393	1391	26	tax	tax	NOUN
ftr-393	1391	27	on	on	ADP
ftr-393	1391	28	the	the	DET
ftr-393	1391	29	taxpayer	taxpayer	NOUN
ftr-393	1391	30	’s	’s	PART
ftr-393	1391	31	return	return	NOUN
ftr-393	1391	32	for	for	ADP
ftr-393	1391	33	purposes	purpose	NOUN
ftr-393	1391	34	of	of	ADP
ftr-393	1391	35	determining	determine	VERB
ftr-393	1391	36	whether	whether	SCONJ
ftr-393	1391	37	there	there	PRON
ftr-393	1391	38	is	be	VERB
ftr-393	1391	39	an	an	DET
ftr-393	1391	40	underpayment	underpayment	NOUN
ftr-393	1391	41	of	of	ADP
ftr-393	1391	42	tax	tax	NOUN
ftr-393	1391	43	subject	subject	NOUN
ftr-393	1391	44	to	to	ADP
ftr-393	1391	45	an	an	DET
ftr-393	1391	46	accuracy	accuracy	NOUN
ftr-393	1391	47	-	-	PUNCT
ftr-393	1391	48	related	relate	VERB
ftr-393	1391	49	penalty	penalty	NOUN
ftr-393	1391	50	.	.	PUNCT
ftr-393	1392	1	generally	generally	ADV
ftr-393	1392	2	speaking	speak	VERB
ftr-393	1392	3	a	a	DET
ftr-393	1392	4	return	return	NOUN
ftr-393	1392	5	is	be	AUX
ftr-393	1392	6	not	not	PART
ftr-393	1392	7	a	a	DET
ftr-393	1392	8	qualified	qualified	ADJ
ftr-393	1392	9	amended	amend	VERB
ftr-393	1392	10	return	return	NOUN
ftr-393	1392	11	if	if	SCONJ
ftr-393	1392	12	it	it	PRON
ftr-393	1392	13	is	be	AUX
ftr-393	1392	14	filed	file	VERB
ftr-393	1392	15	(	(	PUNCT
ftr-393	1392	16	1	1	NUM
ftr-393	1392	17	)	)	PUNCT
ftr-393	1392	18	after	after	SCONJ
ftr-393	1392	19	the	the	DET
ftr-393	1392	20	irs	irs	PROPN
ftr-393	1392	21	has	have	AUX
ftr-393	1392	22	served	serve	VERB
ftr-393	1392	23	a	a	DET
ftr-393	1392	24	john	john	PROPN
ftr-393	1392	25	doe	doe	NOUN
ftr-393	1392	26	summons	summon	NOUN
ftr-393	1392	27	on	on	ADP
ftr-393	1392	28	a	a	DET
ftr-393	1392	29	third	third	ADJ
ftr-393	1392	30	party	party	NOUN
ftr-393	1392	31	with	with	ADP
ftr-393	1392	32	respect	respect	NOUN
ftr-393	1392	33	to	to	ADP
ftr-393	1392	34	the	the	DET
ftr-393	1392	35	taxpayer	taxpayer	NOUN
ftr-393	1392	36	’s	’s	PART
ftr-393	1392	37	tax	tax	NOUN
ftr-393	1392	38	liability	liability	NOUN
ftr-393	1392	39	,	,	PUNCT
ftr-393	1392	40	(	(	PUNCT
ftr-393	1392	41	2	2	X
ftr-393	1392	42	)	)	PUNCT
ftr-393	1392	43	for	for	ADP
ftr-393	1392	44	a	a	DET
ftr-393	1392	45	taxpayer	taxpayer	NOUN
ftr-393	1392	46	who	who	PRON
ftr-393	1392	47	has	have	AUX
ftr-393	1392	48	claimed	claim	VERB
ftr-393	1392	49	tax	tax	NOUN
ftr-393	1392	50	benefits	benefit	NOUN
ftr-393	1392	51	from	from	ADP
ftr-393	1392	52	undisclosed	undisclosed	ADJ
ftr-393	1392	53	listed	list	VERB
ftr-393	1392	54	transactions	transaction	NOUN
ftr-393	1392	55	,	,	PUNCT
ftr-393	1392	56	after	after	SCONJ
ftr-393	1392	57	the	the	DET
ftr-393	1392	58	irs	irs	PROPN
ftr-393	1392	59	requests	request	VERB
ftr-393	1392	60	information	information	NOUN
ftr-393	1392	61	related	relate	VERB
ftr-393	1392	62	to	to	ADP
ftr-393	1392	63	the	the	DET
ftr-393	1392	64	transaction	transaction	NOUN
ftr-393	1392	65	that	that	PRON
ftr-393	1392	66	is	be	AUX
ftr-393	1392	67	required	require	VERB
ftr-393	1392	68	to	to	PART
ftr-393	1392	69	be	be	AUX
ftr-393	1392	70	included	include	VERB
ftr-393	1392	71	on	on	ADP
ftr-393	1392	72	a	a	DET
ftr-393	1392	73	list	list	NOUN
ftr-393	1392	74	under	under	ADP
ftr-393	1392	75	§	§	PROPN
ftr-393	1392	76	6112	6112	NUM
ftr-393	1392	77	from	from	ADP
ftr-393	1392	78	any	any	DET
ftr-393	1392	79	person	person	NOUN
ftr-393	1392	80	who	who	PRON
ftr-393	1392	81	made	make	VERB
ftr-393	1392	82	a	a	DET
ftr-393	1392	83	tax	tax	NOUN
ftr-393	1392	84	statement	statement	NOUN
ftr-393	1392	85	to	to	ADP
ftr-393	1392	86	or	or	CCONJ
ftr-393	1392	87	for	for	ADP
ftr-393	1392	88	the	the	DET
ftr-393	1392	89	benefit	benefit	NOUN
ftr-393	1392	90	of	of	ADP
ftr-393	1392	91	the	the	DET
ftr-393	1392	92	taxpayer	taxpayer	NOUN
ftr-393	1392	93	,	,	PUNCT
ftr-393	1392	94	or	or	CCONJ
ftr-393	1392	95	any	any	DET
ftr-393	1392	96	person	person	NOUN
ftr-393	1392	97	who	who	PRON
ftr-393	1392	98	gave	give	VERB
ftr-393	1392	99	material	material	NOUN
ftr-393	1392	100	aid	aid	NOUN
ftr-393	1392	101	,	,	PUNCT
ftr-393	1392	102	assistance	assistance	NOUN
ftr-393	1392	103	,	,	PUNCT
ftr-393	1392	104	or	or	CCONJ
ftr-393	1392	105	advice	advice	NOUN
ftr-393	1392	106	to	to	ADP
ftr-393	1392	107	the	the	DET
ftr-393	1392	108	taxpayer	taxpayer	NOUN
ftr-393	1392	109	,	,	PUNCT
ftr-393	1392	110	or	or	CCONJ
ftr-393	1392	111	(	(	PUNCT
ftr-393	1392	112	3	3	X
ftr-393	1392	113	)	)	PUNCT
ftr-393	1392	114	after	after	ADP
ftr-393	1392	115	the	the	DET
ftr-393	1392	116	date	date	NOUN
ftr-393	1392	117	on	on	ADP
ftr-393	1392	118	which	which	PRON
ftr-393	1392	119	published	publish	VERB
ftr-393	1392	120	guidance	guidance	NOUN
ftr-393	1392	121	is	be	AUX
ftr-393	1392	122	issued	issue	VERB
ftr-393	1392	123	announcing	announce	VERB
ftr-393	1392	124	a	a	DET
ftr-393	1392	125	settlement	settlement	NOUN
ftr-393	1392	126	initiative	initiative	NOUN
ftr-393	1392	127	for	for	ADP
ftr-393	1392	128	a	a	DET
ftr-393	1392	129	listed	list	VERB
ftr-393	1392	130	transaction	transaction	NOUN
ftr-393	1392	131	in	in	ADP
ftr-393	1392	132	which	which	PRON
ftr-393	1392	133	penalties	penalty	NOUN
ftr-393	1392	134	,	,	PUNCT
ftr-393	1392	135	in	in	ADP
ftr-393	1392	136	whole	whole	NOUN
ftr-393	1392	137	or	or	CCONJ
ftr-393	1392	138	in	in	ADP
ftr-393	1392	139	part	part	NOUN
ftr-393	1392	140	,	,	PUNCT
ftr-393	1392	141	are	be	AUX
ftr-393	1392	142	compromised	compromise	VERB
ftr-393	1392	143	or	or	CCONJ
ftr-393	1392	144	waived	waive	VERB
ftr-393	1392	145	.	.	PUNCT
ftr-393	1393	1	512	512	NUM
ftr-393	1393	2	florida	florida	PROPN
ftr-393	1393	3	tax	tax	NOUN
ftr-393	1393	4	review	review	NOUN
ftr-393	1393	5	[	[	X
ftr-393	1393	6	vol	vol	NOUN
ftr-393	1393	7	.	.	PUNCT
ftr-393	1394	1	8	8	NUM
ftr-393	1394	2	:	:	SYM
ftr-393	1394	3	si	si	PROPN
ftr-393	1394	4	5	5	NUM
ftr-393	1394	5	.	.	PUNCT
ftr-393	1394	6	united	united	PROPN
ftr-393	1394	7	states	states	PROPN
ftr-393	1394	8	v.	v.	ADP
ftr-393	1394	9	petrino	petrino	PROPN
ftr-393	1394	10	,	,	PUNCT
ftr-393	1394	11	2006	2006	NUM
ftr-393	1394	12	tnt	tnt	PROPN
ftr-393	1394	13	87	87	NUM
ftr-393	1394	14	-	-	SYM
ftr-393	1394	15	7	7	NUM
ftr-393	1394	16	(	(	PUNCT
ftr-393	1394	17	e.d	e.d	PROPN
ftr-393	1394	18	.	.	PROPN
ftr-393	1394	19	n.y	n.y	PROPN
ftr-393	1394	20	.	.	PROPN
ftr-393	1394	21	5/2/06	5/2/06	NUM
ftr-393	1394	22	)	)	PUNCT
ftr-393	1394	23	.	.	PUNCT
ftr-393	1395	1	robert	robert	PROPN
ftr-393	1395	2	fink	fink	PROPN
ftr-393	1395	3	won	win	VERB
ftr-393	1395	4	a	a	DET
ftr-393	1395	5	jury	jury	NOUN
ftr-393	1395	6	acquittal	acquittal	NOUN
ftr-393	1395	7	for	for	ADP
ftr-393	1395	8	paul	paul	PROPN
ftr-393	1395	9	d.	d.	PROPN
ftr-393	1395	10	petrino	petrino	PROPN
ftr-393	1395	11	,	,	PUNCT
ftr-393	1395	12	an	an	DET
ftr-393	1395	13	accountant	accountant	NOUN
ftr-393	1395	14	charged	charge	VERB
ftr-393	1395	15	with	with	ADP
ftr-393	1395	16	tax	tax	NOUN
ftr-393	1395	17	evasion	evasion	NOUN
ftr-393	1395	18	for	for	ADP
ftr-393	1395	19	filing	filing	NOUN
ftr-393	1395	20	returns	return	NOUN
ftr-393	1395	21	based	base	VERB
ftr-393	1395	22	on	on	ADP
ftr-393	1395	23	the	the	DET
ftr-393	1395	24	argument	argument	NOUN
ftr-393	1395	25	that	that	SCONJ
ftr-393	1395	26	wages	wage	NOUN
ftr-393	1395	27	and	and	CCONJ
ftr-393	1395	28	salaries	salary	NOUN
ftr-393	1395	29	are	be	AUX
ftr-393	1395	30	not	not	PART
ftr-393	1395	31	subject	subject	ADJ
ftr-393	1395	32	to	to	ADP
ftr-393	1395	33	federal	federal	ADJ
ftr-393	1395	34	income	income	NOUN
ftr-393	1395	35	tax	tax	NOUN
ftr-393	1395	36	.	.	PUNCT
ftr-393	1396	1	fink	fink	PROPN
ftr-393	1396	2	said	say	VERB
ftr-393	1396	3	,	,	PUNCT
ftr-393	1396	4	“	"	PUNCT
ftr-393	1396	5	the	the	DET
ftr-393	1396	6	jury	jury	NOUN
ftr-393	1396	7	was	be	AUX
ftr-393	1396	8	convinced	convince	VERB
ftr-393	1396	9	that	that	SCONJ
ftr-393	1396	10	the	the	DET
ftr-393	1396	11	government	government	NOUN
ftr-393	1396	12	did	do	AUX
ftr-393	1396	13	not	not	PART
ftr-393	1396	14	negate	negate	VERB
ftr-393	1396	15	[	[	X
ftr-393	1396	16	petrino	petrino	NOUN
ftr-393	1396	17	’s	’s	X
ftr-393	1396	18	]	]	X
ftr-393	1396	19	good	good	ADJ
ftr-393	1396	20	faith	faith	NOUN
ftr-393	1396	21	.	.	PUNCT
ftr-393	1396	22	”	"	PUNCT
ftr-393	1397	1	6	6	NUM
ftr-393	1397	2	.	.	PUNCT
ftr-393	1398	1	mcgowan	mcgowan	PROPN
ftr-393	1398	2	v.	v.	PROPN
ftr-393	1398	3	commissioner	commissioner	PROPN
ftr-393	1398	4	,	,	PUNCT
ftr-393	1398	5	187	187	NUM
ftr-393	1398	6	fed	fed	PROPN
ftr-393	1398	7	.	.	PUNCT
ftr-393	1399	1	appx	appx	PROPN
ftr-393	1399	2	.	.	PROPN
ftr-393	1400	1	915	915	NUM
ftr-393	1400	2	(	(	PUNCT
ftr-393	1400	3	11th	11th	ADJ
ftr-393	1400	4	cir	cir	NOUN
ftr-393	1400	5	.	.	PUNCT
ftr-393	1401	1	6/28/06	6/28/06	NUM
ftr-393	1401	2	)	)	PUNCT
ftr-393	1401	3	.	.	PUNCT
ftr-393	1402	1	taxpayer	taxpayer	NOUN
ftr-393	1402	2	’s	’s	PART
ftr-393	1402	3	conviction	conviction	NOUN
ftr-393	1402	4	under	under	ADP
ftr-393	1402	5	§	§	PROPN
ftr-393	1402	6	7206(1	7206(1	NUM
ftr-393	1402	7	)	)	PUNCT
ftr-393	1402	8	of	of	ADP
ftr-393	1402	9	willfully	willfully	ADV
ftr-393	1402	10	making	make	VERB
ftr-393	1402	11	and	and	CCONJ
ftr-393	1402	12	subscribing	subscribe	VERB
ftr-393	1402	13	false	false	ADJ
ftr-393	1402	14	individual	individual	ADJ
ftr-393	1402	15	income	income	NOUN
ftr-393	1402	16	tax	tax	NOUN
ftr-393	1402	17	returns	return	NOUN
ftr-393	1402	18	and	and	CCONJ
ftr-393	1402	19	under	under	ADP
ftr-393	1402	20	§	§	PROPN
ftr-393	1402	21	7206(2	7206(2	NOUN
ftr-393	1402	22	)	)	PUNCT
ftr-393	1402	23	of	of	ADP
ftr-393	1402	24	willfully	willfully	ADV
ftr-393	1402	25	aiding	aid	VERB
ftr-393	1402	26	and	and	CCONJ
ftr-393	1402	27	assisting	assist	VERB
ftr-393	1402	28	in	in	ADP
ftr-393	1402	29	the	the	DET
ftr-393	1402	30	preparation	preparation	NOUN
ftr-393	1402	31	of	of	ADP
ftr-393	1402	32	false	false	ADJ
ftr-393	1402	33	corporate	corporate	ADJ
ftr-393	1402	34	income	income	NOUN
ftr-393	1402	35	tax	tax	NOUN
ftr-393	1402	36	returns	return	NOUN
ftr-393	1402	37	for	for	ADP
ftr-393	1402	38	the	the	DET
ftr-393	1402	39	his	his	PRON
ftr-393	1402	40	s	s	NOUN
ftr-393	1402	41	corporation	corporation	NOUN
ftr-393	1402	42	did	do	AUX
ftr-393	1402	43	not	not	PART
ftr-393	1402	44	collaterally	collaterally	ADV
ftr-393	1402	45	estop	estop	VERB
ftr-393	1402	46	him	he	PRON
ftr-393	1402	47	from	from	ADP
ftr-393	1402	48	arguing	argue	VERB
ftr-393	1402	49	successfully	successfully	ADV
ftr-393	1402	50	to	to	ADP
ftr-393	1402	51	a	a	DET
ftr-393	1402	52	jury	jury	NOUN
ftr-393	1402	53	that	that	PRON
ftr-393	1402	54	his	his	PRON
ftr-393	1402	55	individual	individual	ADJ
ftr-393	1402	56	returns	return	NOUN
ftr-393	1402	57	were	be	AUX
ftr-393	1402	58	not	not	PART
ftr-393	1402	59	fraudulent	fraudulent	ADJ
ftr-393	1402	60	because	because	SCONJ
ftr-393	1402	61	intent	intent	ADJ
ftr-393	1402	62	to	to	PART
ftr-393	1402	63	evade	evade	VERB
ftr-393	1402	64	taxes	taxis	NOUN
ftr-393	1402	65	is	be	AUX
ftr-393	1402	66	not	not	PART
ftr-393	1402	67	an	an	DET
ftr-393	1402	68	element	element	NOUN
ftr-393	1402	69	of	of	ADP
ftr-393	1402	70	crimes	crime	NOUN
ftr-393	1402	71	under	under	ADP
ftr-393	1402	72	§	§	PROPN
ftr-393	1402	73	7206	7206	NUM
ftr-393	1402	74	.	.	PUNCT
ftr-393	1403	1	7	7	X
ftr-393	1403	2	.	.	X
ftr-393	1403	3	government	government	NOUN
ftr-393	1403	4	lawyers	lawyer	NOUN
ftr-393	1403	5	should	should	AUX
ftr-393	1403	6	“	"	PUNCT
ftr-393	1403	7	work	work	VERB
ftr-393	1403	8	with	with	ADP
ftr-393	1403	9	vigor	vigor	NOUN
ftr-393	1403	10	”	"	PUNCT
ftr-393	1403	11	because	because	SCONJ
ftr-393	1403	12	the	the	DET
ftr-393	1403	13	seventh	seventh	ADJ
ftr-393	1403	14	circuit	circuit	NOUN
ftr-393	1403	15	does	do	VERB
ftr-393	1403	16	a	a	DET
ftr-393	1403	17	time	time	NOUN
ftr-393	1403	18	-	-	PUNCT
ftr-393	1403	19	and	and	CCONJ
ftr-393	1403	20	-	-	PUNCT
ftr-393	1403	21	motion	motion	NOUN
ftr-393	1403	22	study	study	NOUN
ftr-393	1403	23	of	of	ADP
ftr-393	1403	24	the	the	DET
ftr-393	1403	25	doj	doj	PROPN
ftr-393	1403	26	tax	tax	NOUN
ftr-393	1403	27	division	division	NOUN
ftr-393	1403	28	.	.	PUNCT
ftr-393	1404	1	szopa	szopa	PROPN
ftr-393	1404	2	v.	v.	ADP
ftr-393	1404	3	united	united	PROPN
ftr-393	1404	4	states	states	PROPN
ftr-393	1404	5	,	,	PUNCT
ftr-393	1404	6	460	460	NUM
ftr-393	1404	7	f.3d	f.3d	NUM
ftr-393	1404	8	884	884	NUM
ftr-393	1404	9	(	(	PUNCT
ftr-393	1404	10	7th	7th	ADJ
ftr-393	1404	11	cir	cir	NOUN
ftr-393	1404	12	.	.	PUNCT
ftr-393	1404	13	8/21/06	8/21/06	NUM
ftr-393	1404	14	)	)	PUNCT
ftr-393	1404	15	.	.	PUNCT
ftr-393	1405	1	judge	judge	PROPN
ftr-393	1405	2	easterbrook	easterbrook	PROPN
ftr-393	1405	3	held	hold	VERB
ftr-393	1405	4	that	that	SCONJ
ftr-393	1405	5	the	the	DET
ftr-393	1405	6	doj	doj	PROPN
ftr-393	1405	7	tax	tax	NOUN
ftr-393	1405	8	division	division	NOUN
ftr-393	1405	9	is	be	AUX
ftr-393	1405	10	setting	set	VERB
ftr-393	1405	11	the	the	DET
ftr-393	1405	12	presumptive	presumptive	ADJ
ftr-393	1405	13	sanction	sanction	NOUN
ftr-393	1405	14	for	for	ADP
ftr-393	1405	15	a	a	DET
ftr-393	1405	16	frivolous	frivolous	ADJ
ftr-393	1405	17	appeal	appeal	NOUN
ftr-393	1405	18	in	in	ADP
ftr-393	1405	19	this	this	DET
ftr-393	1405	20	tax	tax	NOUN
ftr-393	1405	21	protest	protest	NOUN
ftr-393	1405	22	case	case	NOUN
ftr-393	1405	23	too	too	ADV
ftr-393	1405	24	high	high	ADJ
ftr-393	1405	25	because	because	SCONJ
ftr-393	1405	26	it	it	PRON
ftr-393	1405	27	should	should	AUX
ftr-393	1405	28	not	not	PART
ftr-393	1405	29	take	take	VERB
ftr-393	1405	30	53	53	NUM
ftr-393	1405	31	attorney	attorney	NOUN
ftr-393	1405	32	hours	hour	NOUN
ftr-393	1405	33	plus	plus	CCONJ
ftr-393	1405	34	8	8	NUM
ftr-393	1405	35	hours	hour	NOUN
ftr-393	1405	36	of	of	ADP
ftr-393	1405	37	paralegal	paralegal	ADJ
ftr-393	1405	38	time	time	NOUN
ftr-393	1405	39	to	to	PART
ftr-393	1405	40	prepare	prepare	VERB
ftr-393	1405	41	a	a	DET
ftr-393	1405	42	15	15	NUM
ftr-393	1405	43	-	-	PUNCT
ftr-393	1405	44	page	page	NOUN
ftr-393	1405	45	brief	brief	NOUN
ftr-393	1405	46	in	in	ADP
ftr-393	1405	47	response	response	NOUN
ftr-393	1405	48	to	to	ADP
ftr-393	1405	49	taxpayer	taxpayer	NOUN
ftr-393	1405	50	’s	’s	PART
ftr-393	1405	51	brief	brief	NOUN
ftr-393	1405	52	of	of	ADP
ftr-393	1405	53	9	9	NUM
ftr-393	1405	54	double	double	ADJ
ftr-393	1405	55	-	-	PUNCT
ftr-393	1405	56	spaced	space	VERB
ftr-393	1405	57	typed	type	VERB
ftr-393	1405	58	pages	page	NOUN
ftr-393	1405	59	based	base	VERB
ftr-393	1405	60	entirely	entirely	ADV
ftr-393	1405	61	on	on	ADP
ftr-393	1405	62	the	the	DET
ftr-393	1405	63	argument	argument	NOUN
ftr-393	1405	64	that	that	SCONJ
ftr-393	1405	65	“	"	PUNCT
ftr-393	1405	66	non	non	ADJ
ftr-393	1405	67	-	-	ADJ
ftr-393	1405	68	corporate	corporate	ADJ
ftr-393	1405	69	citizens	citizen	NOUN
ftr-393	1405	70	of	of	ADP
ftr-393	1405	71	the	the	DET
ftr-393	1405	72	united	united	PROPN
ftr-393	1405	73	states	states	PROPN
ftr-393	1405	74	need	need	AUX
ftr-393	1405	75	not	not	PART
ftr-393	1405	76	pay	pay	VERB
ftr-393	1405	77	‘	'	PUNCT
ftr-393	1405	78	income	income	NOUN
ftr-393	1405	79	taxes	taxis	NOUN
ftr-393	1405	80	.	.	PUNCT
ftr-393	1405	81	’	'	PUNCT
ftr-393	1405	82	”	"	PUNCT
ftr-393	1406	1	the	the	DET
ftr-393	1406	2	court	court	NOUN
ftr-393	1406	3	did	do	AUX
ftr-393	1406	4	note	note	VERB
ftr-393	1406	5	that	that	SCONJ
ftr-393	1406	6	the	the	DET
ftr-393	1406	7	tax	tax	NOUN
ftr-393	1406	8	division	division	NOUN
ftr-393	1406	9	is	be	AUX
ftr-393	1406	10	free	free	ADJ
ftr-393	1406	11	to	to	PART
ftr-393	1406	12	request	request	VERB
ftr-393	1406	13	more	more	ADJ
ftr-393	1406	14	when	when	SCONJ
ftr-393	1406	15	“	"	PUNCT
ftr-393	1406	16	the	the	DET
ftr-393	1406	17	case	case	NOUN
ftr-393	1406	18	is	be	AUX
ftr-393	1406	19	especially	especially	ADV
ftr-393	1406	20	complex	complex	ADJ
ftr-393	1406	21	or	or	CCONJ
ftr-393	1406	22	the	the	DET
ftr-393	1406	23	tax	tax	NOUN
ftr-393	1406	24	protester	protester	NOUN
ftr-393	1406	25	’s	’s	PART
ftr-393	1406	26	argument	argument	NOUN
ftr-393	1406	27	especially	especially	ADV
ftr-393	1406	28	long	long	ADV
ftr-393	1406	29	and	and	CCONJ
ftr-393	1406	30	opaque	opaque	ADJ
ftr-393	1406	31	.	.	PUNCT
ftr-393	1406	32	”	"	PUNCT
ftr-393	1407	1	8	8	NUM
ftr-393	1407	2	.	.	PUNCT
ftr-393	1408	1	the	the	DET
ftr-393	1408	2	tax	tax	NOUN
ftr-393	1408	3	relief	relief	NOUN
ftr-393	1408	4	and	and	CCONJ
ftr-393	1408	5	health	health	NOUN
ftr-393	1408	6	care	care	NOUN
ftr-393	1408	7	act	act	NOUN
ftr-393	1408	8	of	of	ADP
ftr-393	1408	9	2006	2006	NUM
ftr-393	1408	10	§	§	NOUN
ftr-393	1408	11	407	407	NUM
ftr-393	1408	12	modifies	modify	VERB
ftr-393	1408	13	the	the	DET
ftr-393	1408	14	code	code	NOUN
ftr-393	1408	15	§	§	PROPN
ftr-393	1408	16	6702	6702	NUM
ftr-393	1408	17	penalty	penalty	NOUN
ftr-393	1408	18	for	for	ADP
ftr-393	1408	19	frivolous	frivolous	ADJ
ftr-393	1408	20	tax	tax	NOUN
ftr-393	1408	21	submissions	submission	NOUN
ftr-393	1408	22	by	by	ADP
ftr-393	1408	23	increasing	increase	VERB
ftr-393	1408	24	the	the	DET
ftr-393	1408	25	amount	amount	NOUN
ftr-393	1408	26	of	of	ADP
ftr-393	1408	27	the	the	DET
ftr-393	1408	28	penalty	penalty	NOUN
ftr-393	1408	29	from	from	ADP
ftr-393	1408	30	$	$	SYM
ftr-393	1408	31	500	500	NUM
ftr-393	1408	32	to	to	PART
ftr-393	1408	33	$	$	SYM
ftr-393	1408	34	5,000	5,000	NUM
ftr-393	1408	35	and	and	CCONJ
ftr-393	1408	36	by	by	ADP
ftr-393	1408	37	applying	apply	VERB
ftr-393	1408	38	it	it	PRON
ftr-393	1408	39	to	to	ADP
ftr-393	1408	40	all	all	DET
ftr-393	1408	41	taxpayers	taxpayer	NOUN
ftr-393	1408	42	and	and	CCONJ
ftr-393	1408	43	to	to	ADP
ftr-393	1408	44	all	all	DET
ftr-393	1408	45	types	type	NOUN
ftr-393	1408	46	of	of	ADP
ftr-393	1408	47	federal	federal	ADJ
ftr-393	1408	48	taxes	taxis	NOUN
ftr-393	1408	49	.	.	PUNCT
ftr-393	1409	1	the	the	DET
ftr-393	1409	2	submissions	submission	NOUN
ftr-393	1409	3	to	to	PART
ftr-393	1409	4	which	which	PRON
ftr-393	1409	5	the	the	DET
ftr-393	1409	6	provision	provision	NOUN
ftr-393	1409	7	applies	apply	VERB
ftr-393	1409	8	are	be	AUX
ftr-393	1409	9	requests	request	NOUN
ftr-393	1409	10	for	for	ADP
ftr-393	1409	11	a	a	DET
ftr-393	1409	12	collection	collection	NOUN
ftr-393	1409	13	due	due	ADJ
ftr-393	1409	14	process	process	NOUN
ftr-393	1409	15	hearing	hearing	NOUN
ftr-393	1409	16	,	,	PUNCT
ftr-393	1409	17	installment	installment	NOUN
ftr-393	1409	18	agreements	agreement	NOUN
ftr-393	1409	19	,	,	PUNCT
ftr-393	1409	20	offers	offer	NOUN
ftr-393	1409	21	-	-	PUNCT
ftr-393	1409	22	in	in	ADP
ftr-393	1409	23	-	-	PUNCT
ftr-393	1409	24	compromise	compromise	NOUN
ftr-393	1409	25	,	,	PUNCT
ftr-393	1409	26	and	and	CCONJ
ftr-393	1409	27	taxpayer	taxpayer	NOUN
ftr-393	1409	28	assistance	assistance	NOUN
ftr-393	1409	29	orders	order	NOUN
ftr-393	1409	30	.	.	PUNCT
ftr-393	1410	1	the	the	DET
ftr-393	1410	2	provision	provision	NOUN
ftr-393	1410	3	permits	permit	VERB
ftr-393	1410	4	the	the	DET
ftr-393	1410	5	irs	irs	PROPN
ftr-393	1410	6	to	to	PART
ftr-393	1410	7	disregard	disregard	VERB
ftr-393	1410	8	such	such	ADJ
ftr-393	1410	9	requests	request	NOUN
ftr-393	1410	10	,	,	PUNCT
ftr-393	1410	11	and	and	CCONJ
ftr-393	1410	12	to	to	PART
ftr-393	1410	13	impose	impose	VERB
ftr-393	1410	14	a	a	DET
ftr-393	1410	15	penalty	penalty	NOUN
ftr-393	1410	16	of	of	ADP
ftr-393	1410	17	up	up	ADP
ftr-393	1410	18	to	to	PART
ftr-393	1410	19	$	$	SYM
ftr-393	1410	20	5,000	5,000	NUM
ftr-393	1410	21	for	for	ADP
ftr-393	1410	22	such	such	ADJ
ftr-393	1410	23	requests	request	NOUN
ftr-393	1410	24	,	,	PUNCT
ftr-393	1410	25	unless	unless	SCONJ
ftr-393	1410	26	the	the	DET
ftr-393	1410	27	taxpayer	taxpayer	NOUN
ftr-393	1410	28	withdraws	withdraw	VERB
ftr-393	1410	29	the	the	DET
ftr-393	1410	30	request	request	NOUN
ftr-393	1410	31	after	after	ADP
ftr-393	1410	32	being	be	AUX
ftr-393	1410	33	given	give	VERB
ftr-393	1410	34	an	an	DET
ftr-393	1410	35	opportunity	opportunity	NOUN
ftr-393	1410	36	to	to	PART
ftr-393	1410	37	do	do	AUX
ftr-393	1410	38	so	so	ADV
ftr-393	1410	39	.	.	PUNCT
ftr-393	1411	1	b.	b.	PROPN
ftr-393	1411	2	discovery	discovery	PROPN
ftr-393	1411	3	:	:	PUNCT
ftr-393	1411	4	summonses	summons	NOUN
ftr-393	1411	5	and	and	CCONJ
ftr-393	1411	6	foia	foia	PROPN
ftr-393	1411	7	1	1	NUM
ftr-393	1411	8	.	.	PUNCT
ftr-393	1411	9	honi	honi	PROPN
ftr-393	1411	10	soit	soit	X
ftr-393	1411	11	qui	qui	X
ftr-393	1411	12	mal	mal	PROPN
ftr-393	1411	13	y	y	PROPN
ftr-393	1411	14	pense	pense	PROPN
ftr-393	1411	15	.	.	PUNCT
ftr-393	1412	1	united	united	PROPN
ftr-393	1412	2	states	states	PROPN
ftr-393	1412	3	v.	v.	ADP
ftr-393	1412	4	bdo	bdo	PROPN
ftr-393	1412	5	seidman	seidman	PROPN
ftr-393	1412	6	,	,	PUNCT
ftr-393	1412	7	llp	llp	PROPN
ftr-393	1412	8	,	,	PUNCT
ftr-393	1412	9	2005	2005	NUM
ftr-393	1412	10	-	-	SYM
ftr-393	1412	11	1	1	NUM
ftr-393	1412	12	u.s.t.c	u.s.t.c	PROPN
ftr-393	1412	13	.	.	PROPN
ftr-393	1412	14	¶	¶	PROPN
ftr-393	1412	15	50,264	50,264	NUM
ftr-393	1412	16	,	,	PUNCT
ftr-393	1412	17	95	95	NUM
ftr-393	1412	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1412	19	2005	2005	NUM
ftr-393	1412	20	-	-	SYM
ftr-393	1412	21	1725	1725	NUM
ftr-393	1412	22	(	(	PUNCT
ftr-393	1412	23	n.d	n.d	PROPN
ftr-393	1412	24	.	.	PROPN
ftr-393	1412	25	ill	ill	PROPN
ftr-393	1412	26	.	.	PUNCT
ftr-393	1413	1	3/30/05	3/30/05	NUM
ftr-393	1413	2	)	)	PUNCT
ftr-393	1413	3	.	.	PUNCT
ftr-393	1414	1	the	the	DET
ftr-393	1414	2	district	district	NOUN
ftr-393	1414	3	court	court	NOUN
ftr-393	1414	4	ruled	rule	VERB
ftr-393	1414	5	that	that	SCONJ
ftr-393	1414	6	only	only	ADV
ftr-393	1414	7	one	one	NUM
ftr-393	1414	8	of	of	ADP
ftr-393	1414	9	267	267	NUM
ftr-393	1414	10	documents	document	NOUN
ftr-393	1414	11	withheld	withhold	VERB
ftr-393	1414	12	from	from	ADP
ftr-393	1414	13	irs	irs	PROPN
ftr-393	1414	14	scrutiny	scrutiny	NOUN
ftr-393	1414	15	by	by	ADP
ftr-393	1414	16	the	the	DET
ftr-393	1414	17	intervenors	intervenor	NOUN
ftr-393	1414	18	were	be	AUX
ftr-393	1414	19	unprotected	unprotecte	VERB
ftr-393	1414	20	by	by	ADP
ftr-393	1414	21	privilege	privilege	NOUN
ftr-393	1414	22	or	or	CCONJ
ftr-393	1414	23	work	work	NOUN
ftr-393	1414	24	product	product	NOUN
ftr-393	1414	25	,	,	PUNCT
ftr-393	1414	26	or	or	CCONJ
ftr-393	1414	27	both	both	PRON
ftr-393	1414	28	.	.	PUNCT
ftr-393	1415	1	[	[	X
ftr-393	1415	2	the	the	DET
ftr-393	1415	3	unprotected	unprotected	ADJ
ftr-393	1415	4	document	document	NOUN
ftr-393	1415	5	was	be	AUX
ftr-393	1415	6	an	an	DET
ftr-393	1415	7	e	e	NOUN
ftr-393	1415	8	-	-	NOUN
ftr-393	1415	9	mail	mail	NOUN
ftr-393	1415	10	sent	send	VERB
ftr-393	1415	11	by	by	ADP
ftr-393	1415	12	2007	2007	NUM
ftr-393	1415	13	]	]	PUNCT
ftr-393	1415	14	recent	recent	ADJ
ftr-393	1415	15	developments	development	NOUN
ftr-393	1415	16	in	in	ADP
ftr-393	1415	17	federal	federal	ADJ
ftr-393	1415	18	income	income	NOUN
ftr-393	1415	19	taxation	taxation	NOUN
ftr-393	1415	20	513	513	NUM
ftr-393	1415	21	a	a	DET
ftr-393	1415	22	bdo	bdo	NOUN
ftr-393	1415	23	employee	employee	NOUN
ftr-393	1415	24	.	.	PUNCT
ftr-393	1415	25	]	]	PUNCT
ftr-393	1416	1	in	in	ADP
ftr-393	1416	2	ruling	rule	VERB
ftr-393	1416	3	that	that	SCONJ
ftr-393	1416	4	the	the	DET
ftr-393	1416	5	crime	crime	NOUN
ftr-393	1416	6	-	-	PUNCT
ftr-393	1416	7	fraud	fraud	NOUN
ftr-393	1416	8	exception	exception	NOUN
ftr-393	1416	9	did	do	AUX
ftr-393	1416	10	not	not	PART
ftr-393	1416	11	apply	apply	VERB
ftr-393	1416	12	,	,	PUNCT
ftr-393	1416	13	judge	judge	NOUN
ftr-393	1416	14	holderman	holderman	PROPN
ftr-393	1416	15	found	find	VERB
ftr-393	1416	16	that	that	SCONJ
ftr-393	1416	17	neither	neither	CCONJ
ftr-393	1416	18	the	the	DET
ftr-393	1416	19	existence	existence	NOUN
ftr-393	1416	20	of	of	ADP
ftr-393	1416	21	cookie	cookie	NOUN
ftr-393	1416	22	-	-	PUNCT
ftr-393	1416	23	cutter	cutter	NOUN
ftr-393	1416	24	tax	tax	NOUN
ftr-393	1416	25	opinions	opinion	NOUN
ftr-393	1416	26	nor	nor	CCONJ
ftr-393	1416	27	the	the	DET
ftr-393	1416	28	irs	irs	PROPN
ftr-393	1416	29	listing	listing	NOUN
ftr-393	1416	30	of	of	ADP
ftr-393	1416	31	substantially	substantially	ADV
ftr-393	1416	32	similar	similar	ADJ
ftr-393	1416	33	transactions	transaction	NOUN
ftr-393	1416	34	as	as	ADP
ftr-393	1416	35	abusive	abusive	ADJ
ftr-393	1416	36	tax	tax	NOUN
ftr-393	1416	37	shelters	shelter	NOUN
ftr-393	1416	38	by	by	ADP
ftr-393	1416	39	the	the	DET
ftr-393	1416	40	irs	irs	PROPN
ftr-393	1416	41	was	be	AUX
ftr-393	1416	42	determinative	determinative	ADJ
ftr-393	1416	43	because	because	SCONJ
ftr-393	1416	44	“	"	PUNCT
ftr-393	1416	45	the	the	DET
ftr-393	1416	46	tax	tax	NOUN
ftr-393	1416	47	code	code	NOUN
ftr-393	1416	48	and	and	CCONJ
ftr-393	1416	49	underlying	underlying	ADJ
ftr-393	1416	50	regulations	regulation	NOUN
ftr-393	1416	51	is	be	AUX
ftr-393	1416	52	[	[	X
ftr-393	1416	53	sic	sic	ADJ
ftr-393	1416	54	]	]	X
ftr-393	1416	55	full	full	ADJ
ftr-393	1416	56	of	of	ADP
ftr-393	1416	57	complexities	complexity	NOUN
ftr-393	1416	58	and	and	CCONJ
ftr-393	1416	59	uncertainties	uncertainty	NOUN
ftr-393	1416	60	.	.	PUNCT
ftr-393	1416	61	”	"	PUNCT
ftr-393	1417	1	he	he	PRON
ftr-393	1417	2	further	far	ADV
ftr-393	1417	3	stated	state	VERB
ftr-393	1417	4	that	that	SCONJ
ftr-393	1417	5	“	"	PUNCT
ftr-393	1417	6	just	just	ADV
ftr-393	1417	7	because	because	SCONJ
ftr-393	1417	8	one	one	NUM
ftr-393	1417	9	of	of	ADP
ftr-393	1417	10	bdo	bdo	NOUN
ftr-393	1417	11	’s	’s	PART
ftr-393	1417	12	consulting	consulting	NOUN
ftr-393	1417	13	agreements	agreement	NOUN
ftr-393	1417	14	has	have	AUX
ftr-393	1417	15	been	be	AUX
ftr-393	1417	16	found	find	VERB
ftr-393	1417	17	to	to	PART
ftr-393	1417	18	have	have	VERB
ftr-393	1417	19	[	[	X
ftr-393	1417	20	been	be	AUX
ftr-393	1417	21	]	]	PUNCT
ftr-393	1417	22	fraudulent	fraudulent	ADJ
ftr-393	1417	23	does	do	AUX
ftr-393	1417	24	not	not	PART
ftr-393	1417	25	mean	mean	VERB
ftr-393	1417	26	that	that	SCONJ
ftr-393	1417	27	all	all	DET
ftr-393	1417	28	consulting	consult	VERB
ftr-393	1417	29	agreements	agreement	NOUN
ftr-393	1417	30	entered	enter	VERB
ftr-393	1417	31	into	into	ADP
ftr-393	1417	32	by	by	ADP
ftr-393	1417	33	bdo	bdo	NOUN
ftr-393	1417	34	were	be	AUX
ftr-393	1417	35	fraudulent	fraudulent	ADJ
ftr-393	1417	36	.	.	PUNCT
ftr-393	1417	37	”	"	PUNCT
ftr-393	1418	1	•	•	NUM
ftr-393	1418	2	judge	judge	NOUN
ftr-393	1418	3	holderman	holderman	NOUN
ftr-393	1418	4	found	find	VERB
ftr-393	1418	5	the	the	DET
ftr-393	1418	6	test	test	NOUN
ftr-393	1418	7	for	for	ADP
ftr-393	1418	8	the	the	DET
ftr-393	1418	9	§	§	PROPN
ftr-393	1418	10	7525(b	7525(b	NOUN
ftr-393	1418	11	)	)	PUNCT
ftr-393	1418	12	tax	tax	NOUN
ftr-393	1418	13	shelter	shelter	NOUN
ftr-393	1418	14	exception	exception	NOUN
ftr-393	1418	15	to	to	PART
ftr-393	1418	16	be	be	AUX
ftr-393	1418	17	the	the	DET
ftr-393	1418	18	same	same	ADJ
ftr-393	1418	19	as	as	ADP
ftr-393	1418	20	for	for	ADP
ftr-393	1418	21	the	the	DET
ftr-393	1418	22	crime	crime	NOUN
ftr-393	1418	23	-	-	PUNCT
ftr-393	1418	24	fraud	fraud	NOUN
ftr-393	1418	25	exception	exception	NOUN
ftr-393	1418	26	.	.	PUNCT
ftr-393	1419	1	•	•	NUM
ftr-393	1419	2	footnote	footnote	VERB
ftr-393	1419	3	2	2	NUM
ftr-393	1419	4	of	of	ADP
ftr-393	1419	5	the	the	DET
ftr-393	1419	6	opinion	opinion	NOUN
ftr-393	1419	7	sets	set	VERB
ftr-393	1419	8	forth	forth	ADP
ftr-393	1419	9	the	the	DET
ftr-393	1419	10	categories	category	NOUN
ftr-393	1419	11	of	of	ADP
ftr-393	1419	12	information	information	NOUN
ftr-393	1419	13	contained	contain	VERB
ftr-393	1419	14	in	in	ADP
ftr-393	1419	15	the	the	DET
ftr-393	1419	16	privilege	privilege	NOUN
ftr-393	1419	17	log	log	NOUN
ftr-393	1419	18	.	.	PUNCT
ftr-393	1420	1	inasmuch	inasmuch	ADJ
ftr-393	1420	2	as	as	SCONJ
ftr-393	1420	3	the	the	DET
ftr-393	1420	4	adequacy	adequacy	NOUN
ftr-393	1420	5	of	of	ADP
ftr-393	1420	6	another	another	DET
ftr-393	1420	7	privilege	privilege	NOUN
ftr-393	1420	8	log	log	NOUN
ftr-393	1420	9	in	in	ADP
ftr-393	1420	10	this	this	DET
ftr-393	1420	11	litigation	litigation	NOUN
ftr-393	1420	12	was	be	AUX
ftr-393	1420	13	questioned	question	VERB
ftr-393	1420	14	,	,	PUNCT
ftr-393	1420	15	the	the	DET
ftr-393	1420	16	categories	category	NOUN
ftr-393	1420	17	in	in	ADP
ftr-393	1420	18	this	this	DET
ftr-393	1420	19	privilege	privilege	NOUN
ftr-393	1420	20	log	log	NOUN
ftr-393	1420	21	might	might	AUX
ftr-393	1420	22	be	be	AUX
ftr-393	1420	23	a	a	DET
ftr-393	1420	24	useful	useful	ADJ
ftr-393	1420	25	guide	guide	NOUN
ftr-393	1420	26	.	.	PUNCT
ftr-393	1421	1	a.	a.	NOUN
ftr-393	1422	1	the	the	DET
ftr-393	1422	2	attorney	attorney	NOUN
ftr-393	1422	3	-	-	PUNCT
ftr-393	1422	4	client	client	NOUN
ftr-393	1422	5	privilege	privilege	NOUN
ftr-393	1422	6	does	do	AUX
ftr-393	1422	7	not	not	PART
ftr-393	1422	8	attach	attach	VERB
ftr-393	1422	9	to	to	ADP
ftr-393	1422	10	communications	communication	NOUN
ftr-393	1422	11	relating	relate	VERB
ftr-393	1422	12	to	to	ADP
ftr-393	1422	13	planning	plan	VERB
ftr-393	1422	14	to	to	PART
ftr-393	1422	15	commit	commit	VERB
ftr-393	1422	16	tax	tax	NOUN
ftr-393	1422	17	fraud	fraud	NOUN
ftr-393	1422	18	.	.	PUNCT
ftr-393	1423	1	subsequently	subsequently	ADV
ftr-393	1423	2	,	,	PUNCT
ftr-393	1423	3	at	at	ADP
ftr-393	1423	4	2005	2005	NUM
ftr-393	1423	5	-	-	SYM
ftr-393	1423	6	2	2	NUM
ftr-393	1423	7	u.s.t.c	u.s.t.c	PROPN
ftr-393	1423	8	.	.	PROPN
ftr-393	1423	9	¶	¶	PROPN
ftr-393	1423	10	50,447	50,447	NUM
ftr-393	1423	11	,	,	PUNCT
ftr-393	1423	12	95	95	NUM
ftr-393	1423	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1423	14	2005	2005	NUM
ftr-393	1423	15	-	-	SYM
ftr-393	1423	16	2835	2835	NUM
ftr-393	1423	17	(	(	PUNCT
ftr-393	1423	18	n.d	n.d	PROPN
ftr-393	1423	19	.	.	PROPN
ftr-393	1423	20	ill	ill	PROPN
ftr-393	1423	21	.	.	PUNCT
ftr-393	1423	22	5/17/05	5/17/05	NUM
ftr-393	1423	23	)	)	PUNCT
ftr-393	1423	24	.	.	PUNCT
ftr-393	1424	1	judge	judge	PROPN
ftr-393	1424	2	holderman	holderman	PROPN
ftr-393	1424	3	found	find	VERB
ftr-393	1424	4	that	that	SCONJ
ftr-393	1424	5	there	there	PRON
ftr-393	1424	6	was	be	VERB
ftr-393	1424	7	a	a	DET
ftr-393	1424	8	prima	prima	NOUN
ftr-393	1424	9	facie	facie	NOUN
ftr-393	1424	10	case	case	NOUN
ftr-393	1424	11	for	for	ADP
ftr-393	1424	12	the	the	DET
ftr-393	1424	13	remaining	remain	VERB
ftr-393	1424	14	document	document	NOUN
ftr-393	1424	15	examined	examine	VERB
ftr-393	1424	16	in	in	ADP
ftr-393	1424	17	camera	camera	NOUN
ftr-393	1424	18	not	not	PART
ftr-393	1424	19	being	be	AUX
ftr-393	1424	20	privileged	privileged	ADJ
ftr-393	1424	21	,	,	PUNCT
ftr-393	1424	22	by	by	ADP
ftr-393	1424	23	reason	reason	NOUN
ftr-393	1424	24	of	of	ADP
ftr-393	1424	25	the	the	DET
ftr-393	1424	26	crime	crime	NOUN
ftr-393	1424	27	-	-	PUNCT
ftr-393	1424	28	fraud	fraud	NOUN
ftr-393	1424	29	exception	exception	NOUN
ftr-393	1424	30	,	,	PUNCT
ftr-393	1424	31	and	and	CCONJ
ftr-393	1424	32	the	the	DET
ftr-393	1424	33	intervenors	intervenor	NOUN
ftr-393	1424	34	failed	fail	VERB
ftr-393	1424	35	to	to	PART
ftr-393	1424	36	present	present	VERB
ftr-393	1424	37	sufficient	sufficient	ADJ
ftr-393	1424	38	explanation	explanation	NOUN
ftr-393	1424	39	to	to	PART
ftr-393	1424	40	rebut	rebut	VERB
ftr-393	1424	41	that	that	DET
ftr-393	1424	42	presumption	presumption	NOUN
ftr-393	1424	43	.	.	PUNCT
ftr-393	1425	1	the	the	DET
ftr-393	1425	2	document	document	NOUN
ftr-393	1425	3	involved	involve	VERB
ftr-393	1425	4	an	an	DET
ftr-393	1425	5	investment	investment	NOUN
ftr-393	1425	6	in	in	ADP
ftr-393	1425	7	distressed	distressed	ADJ
ftr-393	1425	8	debt	debt	NOUN
ftr-393	1425	9	with	with	ADP
ftr-393	1425	10	the	the	DET
ftr-393	1425	11	sole	sole	ADJ
ftr-393	1425	12	motive	motive	NOUN
ftr-393	1425	13	of	of	ADP
ftr-393	1425	14	obtaining	obtain	VERB
ftr-393	1425	15	a	a	DET
ftr-393	1425	16	loss	loss	NOUN
ftr-393	1425	17	for	for	ADP
ftr-393	1425	18	tax	tax	NOUN
ftr-393	1425	19	purposes	purpose	NOUN
ftr-393	1425	20	.	.	PUNCT
ftr-393	1426	1	•	•	NOUN
ftr-393	1426	2	the	the	DET
ftr-393	1426	3	government	government	NOUN
ftr-393	1426	4	had	have	AUX
ftr-393	1426	5	argued	argue	VERB
ftr-393	1426	6	that	that	SCONJ
ftr-393	1426	7	“	"	PUNCT
ftr-393	1426	8	document	document	NOUN
ftr-393	1426	9	a-40	a-40	NOUN
ftr-393	1426	10	is	be	AUX
ftr-393	1426	11	not	not	PART
ftr-393	1426	12	part	part	NOUN
ftr-393	1426	13	of	of	ADP
ftr-393	1426	14	legitimate	legitimate	ADJ
ftr-393	1426	15	year	year	NOUN
ftr-393	1426	16	-	-	PUNCT
ftr-393	1426	17	end	end	NOUN
ftr-393	1426	18	tax	tax	NOUN
ftr-393	1426	19	planning	planning	NOUN
ftr-393	1426	20	,	,	PUNCT
ftr-393	1426	21	but	but	CCONJ
ftr-393	1426	22	instead	instead	ADV
ftr-393	1426	23	is	be	AUX
ftr-393	1426	24	part	part	NOUN
ftr-393	1426	25	of	of	ADP
ftr-393	1426	26	the	the	DET
ftr-393	1426	27	overall	overall	ADJ
ftr-393	1426	28	abusive	abusive	ADJ
ftr-393	1426	29	sham	sham	ADJ
ftr-393	1426	30	tax	tax	NOUN
ftr-393	1426	31	shelter	shelter	NOUN
ftr-393	1426	32	transaction	transaction	NOUN
ftr-393	1426	33	perpetrated	perpetrate	VERB
ftr-393	1426	34	by	by	ADP
ftr-393	1426	35	bdo	bdo	NOUN
ftr-393	1426	36	and	and	CCONJ
ftr-393	1426	37	invested	invest	VERB
ftr-393	1426	38	in	in	ADP
ftr-393	1426	39	by	by	ADP
ftr-393	1426	40	intervenor	intervenor	NOUN
ftr-393	1426	41	cullio	cullio	NOUN
ftr-393	1426	42	and	and	CCONJ
ftr-393	1426	43	others	other	NOUN
ftr-393	1426	44	.	.	PUNCT
ftr-393	1426	45	”	"	PUNCT
ftr-393	1427	1	•	•	NUM
ftr-393	1427	2	judge	judge	NOUN
ftr-393	1427	3	holderman	holderman	PROPN
ftr-393	1427	4	refused	refuse	VERB
ftr-393	1427	5	to	to	PART
ftr-393	1427	6	quash	quash	VERB
ftr-393	1427	7	the	the	DET
ftr-393	1427	8	summons	summon	NOUN
ftr-393	1427	9	seeking	seek	VERB
ftr-393	1427	10	production	production	NOUN
ftr-393	1427	11	of	of	ADP
ftr-393	1427	12	document	document	NOUN
ftr-393	1427	13	a-40	a-40	PROPN
ftr-393	1427	14	,	,	PUNCT
ftr-393	1427	15	which	which	PRON
ftr-393	1427	16	he	he	PRON
ftr-393	1427	17	held	hold	VERB
ftr-393	1427	18	related	related	ADJ
ftr-393	1427	19	to	to	ADP
ftr-393	1427	20	an	an	DET
ftr-393	1427	21	“	"	PUNCT
ftr-393	1427	22	abusive	abusive	ADJ
ftr-393	1427	23	sham	sham	ADJ
ftr-393	1427	24	tax	tax	NOUN
ftr-393	1427	25	shelter	shelter	NOUN
ftr-393	1427	26	investment	investment	NOUN
ftr-393	1427	27	,	,	PUNCT
ftr-393	1427	28	”	"	PUNCT
ftr-393	1427	29	because	because	SCONJ
ftr-393	1427	30	the	the	DET
ftr-393	1427	31	irs	irs	PROPN
ftr-393	1427	32	made	make	VERB
ftr-393	1427	33	a	a	DET
ftr-393	1427	34	prima	prima	NOUN
ftr-393	1427	35	facie	facie	NOUN
ftr-393	1427	36	case	case	NOUN
ftr-393	1427	37	that	that	SCONJ
ftr-393	1427	38	the	the	DET
ftr-393	1427	39	crime	crime	NOUN
ftr-393	1427	40	-	-	PUNCT
ftr-393	1427	41	fraud	fraud	NOUN
ftr-393	1427	42	exception	exception	NOUN
ftr-393	1427	43	to	to	ADP
ftr-393	1427	44	the	the	DET
ftr-393	1427	45	attorney	attorney	NOUN
ftr-393	1427	46	-	-	PUNCT
ftr-393	1427	47	client	client	NOUN
ftr-393	1427	48	privilege	privilege	NOUN
ftr-393	1427	49	applied	apply	VERB
ftr-393	1427	50	and	and	CCONJ
ftr-393	1427	51	taxpayer	taxpayer	NOUN
ftr-393	1427	52	failed	fail	VERB
ftr-393	1427	53	to	to	PART
ftr-393	1427	54	provide	provide	VERB
ftr-393	1427	55	a	a	DET
ftr-393	1427	56	satisfactory	satisfactory	ADJ
ftr-393	1427	57	explanation	explanation	NOUN
ftr-393	1427	58	of	of	ADP
ftr-393	1427	59	why	why	SCONJ
ftr-393	1427	60	the	the	DET
ftr-393	1427	61	document	document	NOUN
ftr-393	1427	62	should	should	AUX
ftr-393	1427	63	not	not	PART
ftr-393	1427	64	be	be	AUX
ftr-393	1427	65	disclosed	disclose	VERB
ftr-393	1427	66	under	under	ADP
ftr-393	1427	67	the	the	DET
ftr-393	1427	68	crime	crime	NOUN
ftr-393	1427	69	-	-	PUNCT
ftr-393	1427	70	fraud	fraud	NOUN
ftr-393	1427	71	exception	exception	NOUN
ftr-393	1427	72	;	;	PUNCT
ftr-393	1427	73	there	there	PRON
ftr-393	1427	74	were	be	VERB
ftr-393	1427	75	eight	eight	NUM
ftr-393	1427	76	indicators	indicator	NOUN
ftr-393	1427	77	of	of	ADP
ftr-393	1427	78	potential	potential	ADJ
ftr-393	1427	79	fraud	fraud	NOUN
ftr-393	1427	80	:	:	PUNCT
ftr-393	1427	81	(	(	PUNCT
ftr-393	1427	82	1	1	X
ftr-393	1427	83	)	)	PUNCT
ftr-393	1427	84	the	the	DET
ftr-393	1427	85	marketing	marketing	NOUN
ftr-393	1427	86	of	of	ADP
ftr-393	1427	87	pre	pre	ADJ
ftr-393	1427	88	-	-	ADJ
ftr-393	1427	89	packaged	package	VERB
ftr-393	1427	90	transactions	transaction	NOUN
ftr-393	1427	91	by	by	ADP
ftr-393	1427	92	bdo	bdo	NOUN
ftr-393	1427	93	;	;	PUNCT
ftr-393	1427	94	(	(	PUNCT
ftr-393	1427	95	2	2	X
ftr-393	1427	96	)	)	PUNCT
ftr-393	1427	97	the	the	DET
ftr-393	1427	98	communication	communication	NOUN
ftr-393	1427	99	by	by	ADP
ftr-393	1427	100	the	the	DET
ftr-393	1427	101	taxpayer	taxpayer	NOUN
ftr-393	1427	102	to	to	PART
ftr-393	1427	103	bdo	bdo	VERB
ftr-393	1427	104	with	with	ADP
ftr-393	1427	105	the	the	DET
ftr-393	1427	106	purpose	purpose	NOUN
ftr-393	1427	107	of	of	ADP
ftr-393	1427	108	engaging	engage	VERB
ftr-393	1427	109	in	in	ADP
ftr-393	1427	110	a	a	DET
ftr-393	1427	111	pre	pre	ADJ
ftr-393	1427	112	-	-	ADJ
ftr-393	1427	113	arranged	arranged	ADJ
ftr-393	1427	114	transaction	transaction	NOUN
ftr-393	1427	115	developed	develop	VERB
ftr-393	1427	116	by	by	ADP
ftr-393	1427	117	bdo	bdo	NOUN
ftr-393	1427	118	or	or	CCONJ
ftr-393	1427	119	a	a	DET
ftr-393	1427	120	third	third	ADJ
ftr-393	1427	121	party	party	NOUN
ftr-393	1427	122	with	with	ADP
ftr-393	1427	123	the	the	DET
ftr-393	1427	124	sole	sole	ADJ
ftr-393	1427	125	purpose	purpose	NOUN
ftr-393	1427	126	of	of	ADP
ftr-393	1427	127	reducing	reduce	VERB
ftr-393	1427	128	taxable	taxable	ADJ
ftr-393	1427	129	income	income	NOUN
ftr-393	1427	130	;	;	PUNCT
ftr-393	1427	131	(	(	PUNCT
ftr-393	1427	132	3	3	X
ftr-393	1427	133	)	)	PUNCT
ftr-393	1427	134	bdo	bdo	NOUN
ftr-393	1427	135	and/or	and/or	CCONJ
ftr-393	1427	136	the	the	DET
ftr-393	1427	137	taxpayer	taxpayer	NOUN
ftr-393	1427	138	attempting	attempt	VERB
ftr-393	1427	139	to	to	PART
ftr-393	1427	140	conceal	conceal	VERB
ftr-393	1427	141	the	the	DET
ftr-393	1427	142	true	true	ADJ
ftr-393	1427	143	nature	nature	NOUN
ftr-393	1427	144	of	of	ADP
ftr-393	1427	145	the	the	DET
ftr-393	1427	146	transaction	transaction	NOUN
ftr-393	1427	147	;	;	PUNCT
ftr-393	1427	148	(	(	PUNCT
ftr-393	1427	149	4	4	X
ftr-393	1427	150	)	)	PUNCT
ftr-393	1427	151	actual	actual	ADJ
ftr-393	1427	152	or	or	CCONJ
ftr-393	1427	153	constructive	constructive	ADJ
ftr-393	1427	154	knowledge	knowledge	NOUN
ftr-393	1427	155	by	by	ADP
ftr-393	1427	156	bdo	bdo	NOUN
ftr-393	1427	157	that	that	SCONJ
ftr-393	1427	158	the	the	DET
ftr-393	1427	159	taxpayers	taxpayer	NOUN
ftr-393	1427	160	lacked	lack	VERB
ftr-393	1427	161	a	a	DET
ftr-393	1427	162	legitimate	legitimate	ADJ
ftr-393	1427	163	business	business	NOUN
ftr-393	1427	164	purpose	purpose	NOUN
ftr-393	1427	165	for	for	ADP
ftr-393	1427	166	entering	enter	VERB
ftr-393	1427	167	into	into	ADP
ftr-393	1427	168	the	the	DET
ftr-393	1427	169	transaction	transaction	NOUN
ftr-393	1427	170	;	;	PUNCT
ftr-393	1427	171	(	(	PUNCT
ftr-393	1427	172	5	5	X
ftr-393	1427	173	)	)	PUNCT
ftr-393	1427	174	vaguely	vaguely	ADV
ftr-393	1427	175	worded	word	VERB
ftr-393	1427	176	consulting	consulting	NOUN
ftr-393	1427	177	agreements	agreement	NOUN
ftr-393	1427	178	;	;	PUNCT
ftr-393	1427	179	(	(	PUNCT
ftr-393	1427	180	6	6	X
ftr-393	1427	181	)	)	PUNCT
ftr-393	1427	182	failure	failure	NOUN
ftr-393	1427	183	by	by	ADP
ftr-393	1427	184	bdo	bdo	NOUN
ftr-393	1427	185	to	to	PART
ftr-393	1427	186	provide	provide	VERB
ftr-393	1427	187	services	service	NOUN
ftr-393	1427	188	under	under	ADP
ftr-393	1427	189	the	the	DET
ftr-393	1427	190	514	514	NUM
ftr-393	1427	191	florida	florida	PROPN
ftr-393	1427	192	tax	tax	NOUN
ftr-393	1427	193	review	review	NOUN
ftr-393	1427	194	[	[	X
ftr-393	1427	195	vol	vol	NOUN
ftr-393	1427	196	.	.	PUNCT
ftr-393	1427	197	8	8	NUM
ftr-393	1427	198	:	:	PUNCT
ftr-393	1427	199	si	si	NOUN
ftr-393	1427	200	consulting	consulting	NOUN
ftr-393	1427	201	agreement	agreement	NOUN
ftr-393	1427	202	despite	despite	SCONJ
ftr-393	1427	203	receipt	receipt	NOUN
ftr-393	1427	204	of	of	ADP
ftr-393	1427	205	payment	payment	NOUN
ftr-393	1427	206	;	;	PUNCT
ftr-393	1427	207	(	(	PUNCT
ftr-393	1427	208	7	7	X
ftr-393	1427	209	)	)	PUNCT
ftr-393	1427	210	mention	mention	NOUN
ftr-393	1427	211	of	of	ADP
ftr-393	1427	212	a	a	DET
ftr-393	1427	213	particular	particular	ADJ
ftr-393	1427	214	tax	tax	NOUN
ftr-393	1427	215	shelter	shelter	NOUN
ftr-393	1427	216	that	that	PRON
ftr-393	1427	217	had	have	AUX
ftr-393	1427	218	been	be	AUX
ftr-393	1427	219	identified	identify	VERB
ftr-393	1427	220	by	by	ADP
ftr-393	1427	221	the	the	DET
ftr-393	1427	222	irs	irs	PROPN
ftr-393	1427	223	as	as	ADP
ftr-393	1427	224	a	a	DET
ftr-393	1427	225	“	"	PUNCT
ftr-393	1427	226	listed	list	VERB
ftr-393	1427	227	transaction	transaction	NOUN
ftr-393	1427	228	”	"	PUNCT
ftr-393	1427	229	:	:	PUNCT
ftr-393	1427	230	and	and	CCONJ
ftr-393	1427	231	(	(	PUNCT
ftr-393	1427	232	8)	8)	NUM
ftr-393	1427	233	use	use	NOUN
ftr-393	1427	234	of	of	ADP
ftr-393	1427	235	boiler	boiler	NOUN
ftr-393	1427	236	-	-	PUNCT
ftr-393	1427	237	plate	plate	NOUN
ftr-393	1427	238	documents	document	NOUN
ftr-393	1427	239	)	)	PUNCT
ftr-393	1427	240	.	.	PUNCT
ftr-393	1428	1	•	•	NOUN
ftr-393	1428	2	both	both	PRON
ftr-393	1428	3	of	of	ADP
ftr-393	1428	4	judge	judge	NOUN
ftr-393	1428	5	holderman	holderman	PROPN
ftr-393	1428	6	’s	’s	PART
ftr-393	1428	7	decisions	decision	NOUN
ftr-393	1428	8	are	be	AUX
ftr-393	1428	9	on	on	ADP
ftr-393	1428	10	appeal	appeal	NOUN
ftr-393	1428	11	to	to	ADP
ftr-393	1428	12	the	the	DET
ftr-393	1428	13	seventh	seventh	ADJ
ftr-393	1428	14	circuit	circuit	NOUN
ftr-393	1428	15	.	.	PUNCT
ftr-393	1429	1	2	2	X
ftr-393	1429	2	.	.	X
ftr-393	1429	3	the	the	DET
ftr-393	1429	4	powell	powell	PROPN
ftr-393	1429	5	requirement	requirement	NOUN
ftr-393	1429	6	that	that	SCONJ
ftr-393	1429	7	the	the	DET
ftr-393	1429	8	summonsed	summonsed	ADJ
ftr-393	1429	9	documents	document	NOUN
ftr-393	1429	10	provide	provide	VERB
ftr-393	1429	11	information	information	NOUN
ftr-393	1429	12	not	not	PART
ftr-393	1429	13	already	already	ADV
ftr-393	1429	14	in	in	ADP
ftr-393	1429	15	the	the	DET
ftr-393	1429	16	irs	irs	PROPN
ftr-393	1429	17	’s	’s	PART
ftr-393	1429	18	possession	possession	NOUN
ftr-393	1429	19	is	be	AUX
ftr-393	1429	20	being	be	AUX
ftr-393	1429	21	more	more	ADV
ftr-393	1429	22	rigorously	rigorously	ADV
ftr-393	1429	23	enforced	enforce	VERB
ftr-393	1429	24	.	.	PUNCT
ftr-393	1430	1	united	united	PROPN
ftr-393	1430	2	states	states	PROPN
ftr-393	1430	3	v.	v.	ADP
ftr-393	1430	4	monumental	monumental	ADJ
ftr-393	1430	5	life	life	NOUN
ftr-393	1430	6	ins	ins	PROPN
ftr-393	1430	7	.	.	PUNCT
ftr-393	1430	8	co.	co.	PROPN
ftr-393	1430	9	,	,	PUNCT
ftr-393	1430	10	440	440	NUM
ftr-393	1430	11	f3d	f3d	PROPN
ftr-393	1430	12	729	729	NUM
ftr-393	1430	13	(	(	PUNCT
ftr-393	1430	14	6th	6th	ADJ
ftr-393	1430	15	cir	cir	NOUN
ftr-393	1430	16	.	.	PUNCT
ftr-393	1430	17	3/3/06	3/3/06	NUM
ftr-393	1430	18	)	)	PUNCT
ftr-393	1430	19	,	,	PUNCT
ftr-393	1430	20	rev’g	rev’g	PROPN
ftr-393	1430	21	345	345	NUM
ftr-393	1430	22	f.	f.	PROPN
ftr-393	1430	23	supp	supp	PROPN
ftr-393	1430	24	.	.	PUNCT
ftr-393	1431	1	2d	2d	NUM
ftr-393	1431	2	712	712	NUM
ftr-393	1431	3	(	(	PUNCT
ftr-393	1431	4	w.d	w.d	PROPN
ftr-393	1431	5	.	.	PROPN
ftr-393	1431	6	ky	ky	PROPN
ftr-393	1431	7	.	.	PROPN
ftr-393	1431	8	10/8/04	10/8/04	NUM
ftr-393	1431	9	)	)	PUNCT
ftr-393	1431	10	.	.	PUNCT
ftr-393	1432	1	the	the	DET
ftr-393	1432	2	sixth	sixth	ADJ
ftr-393	1432	3	circuit	circuit	NOUN
ftr-393	1432	4	reversed	reverse	VERB
ftr-393	1432	5	the	the	DET
ftr-393	1432	6	district	district	NOUN
ftr-393	1432	7	court	court	NOUN
ftr-393	1432	8	and	and	CCONJ
ftr-393	1432	9	denied	deny	VERB
ftr-393	1432	10	enforcement	enforcement	NOUN
ftr-393	1432	11	of	of	ADP
ftr-393	1432	12	an	an	DET
ftr-393	1432	13	irs	irs	PROPN
ftr-393	1432	14	summons	summon	NOUN
ftr-393	1432	15	because	because	SCONJ
ftr-393	1432	16	the	the	DET
ftr-393	1432	17	irs	irs	PROPN
ftr-393	1432	18	already	already	ADV
ftr-393	1432	19	had	have	VERB
ftr-393	1432	20	in	in	ADP
ftr-393	1432	21	its	its	PRON
ftr-393	1432	22	possession	possession	NOUN
ftr-393	1432	23	many	many	ADJ
ftr-393	1432	24	of	of	ADP
ftr-393	1432	25	the	the	DET
ftr-393	1432	26	documents	document	NOUN
ftr-393	1432	27	containing	contain	VERB
ftr-393	1432	28	the	the	DET
ftr-393	1432	29	information	information	NOUN
ftr-393	1432	30	sought	seek	VERB
ftr-393	1432	31	in	in	ADP
ftr-393	1432	32	the	the	DET
ftr-393	1432	33	summonsed	summonsed	ADJ
ftr-393	1432	34	documents	document	NOUN
ftr-393	1432	35	–	–	PUNCT
ftr-393	1432	36	even	even	ADV
ftr-393	1432	37	though	though	SCONJ
ftr-393	1432	38	it	it	PRON
ftr-393	1432	39	obtained	obtain	VERB
ftr-393	1432	40	the	the	DET
ftr-393	1432	41	information	information	NOUN
ftr-393	1432	42	after	after	SCONJ
ftr-393	1432	43	the	the	DET
ftr-393	1432	44	summons	summon	NOUN
ftr-393	1432	45	was	be	AUX
ftr-393	1432	46	issued	issue	VERB
ftr-393	1432	47	.	.	PUNCT
ftr-393	1433	1	the	the	DET
ftr-393	1433	2	burden	burden	NOUN
ftr-393	1433	3	is	be	AUX
ftr-393	1433	4	on	on	ADP
ftr-393	1433	5	the	the	DET
ftr-393	1433	6	government	government	NOUN
ftr-393	1433	7	rather	rather	ADV
ftr-393	1433	8	than	than	ADP
ftr-393	1433	9	on	on	ADP
ftr-393	1433	10	the	the	DET
ftr-393	1433	11	taxpayer	taxpayer	NOUN
ftr-393	1433	12	to	to	PART
ftr-393	1433	13	demonstrate	demonstrate	VERB
ftr-393	1433	14	that	that	SCONJ
ftr-393	1433	15	the	the	DET
ftr-393	1433	16	government	government	NOUN
ftr-393	1433	17	's	's	PART
ftr-393	1433	18	interests	interest	NOUN
ftr-393	1433	19	outweigh	outweigh	VERB
ftr-393	1433	20	the	the	DET
ftr-393	1433	21	taxpayer	taxpayer	NOUN
ftr-393	1433	22	’s	’s	PART
ftr-393	1433	23	hardship	hardship	NOUN
ftr-393	1433	24	,	,	PUNCT
ftr-393	1433	25	and	and	CCONJ
ftr-393	1433	26	the	the	DET
ftr-393	1433	27	government	government	NOUN
ftr-393	1433	28	was	be	AUX
ftr-393	1433	29	offered	offer	VERB
ftr-393	1433	30	the	the	DET
ftr-393	1433	31	opportunity	opportunity	NOUN
ftr-393	1433	32	to	to	PART
ftr-393	1433	33	craft	craft	VERB
ftr-393	1433	34	a	a	DET
ftr-393	1433	35	more	more	ADV
ftr-393	1433	36	narrowly	narrowly	ADV
ftr-393	1433	37	-	-	PUNCT
ftr-393	1433	38	tailored	tailor	VERB
ftr-393	1433	39	summons	summon	NOUN
ftr-393	1433	40	.	.	PUNCT
ftr-393	1434	1	c.	c.	PROPN
ftr-393	1434	2	litigation	litigation	PROPN
ftr-393	1434	3	costs	cost	VERB
ftr-393	1434	4	1	1	NUM
ftr-393	1434	5	.	.	PUNCT
ftr-393	1435	1	urban	urban	PROPN
ftr-393	1435	2	v.	v.	PROPN
ftr-393	1435	3	united	united	PROPN
ftr-393	1435	4	states	states	PROPN
ftr-393	1435	5	,	,	PUNCT
ftr-393	1435	6	2006	2006	NUM
ftr-393	1435	7	-	-	SYM
ftr-393	1435	8	1	1	NUM
ftr-393	1435	9	u.s.t.c	u.s.t.c	PROPN
ftr-393	1435	10	.	.	PROPN
ftr-393	1435	11	¶50,211	¶50,211	PROPN
ftr-393	1435	12	,	,	PUNCT
ftr-393	1435	13	97	97	NUM
ftr-393	1435	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1435	15	2006	2006	NUM
ftr-393	1435	16	-	-	SYM
ftr-393	1435	17	751	751	NUM
ftr-393	1435	18	(	(	PUNCT
ftr-393	1435	19	n.d	n.d	PROPN
ftr-393	1435	20	.	.	PROPN
ftr-393	1435	21	ill	ill	PROPN
ftr-393	1435	22	.	.	PUNCT
ftr-393	1436	1	1/24/06	1/24/06	NUM
ftr-393	1436	2	)	)	PUNCT
ftr-393	1436	3	.	.	PUNCT
ftr-393	1437	1	attorney	attorney	NOUN
ftr-393	1437	2	’s	’s	PART
ftr-393	1437	3	fees	fee	NOUN
ftr-393	1437	4	were	be	AUX
ftr-393	1437	5	awarded	award	VERB
ftr-393	1437	6	in	in	ADP
ftr-393	1437	7	a	a	DET
ftr-393	1437	8	§	§	PROPN
ftr-393	1437	9	6672	6672	NUM
ftr-393	1437	10	case	case	NOUN
ftr-393	1437	11	where	where	SCONJ
ftr-393	1437	12	(	(	PUNCT
ftr-393	1437	13	1	1	X
ftr-393	1437	14	)	)	PUNCT
ftr-393	1437	15	the	the	DET
ftr-393	1437	16	government	government	NOUN
ftr-393	1437	17	’s	’s	PART
ftr-393	1437	18	“	"	PUNCT
ftr-393	1437	19	physical	physical	ADJ
ftr-393	1437	20	evidence	evidence	NOUN
ftr-393	1437	21	was	be	AUX
ftr-393	1437	22	totally	totally	ADV
ftr-393	1437	23	insufficient	insufficient	ADJ
ftr-393	1437	24	to	to	PART
ftr-393	1437	25	prove	prove	VERB
ftr-393	1437	26	its	its	PRON
ftr-393	1437	27	case	case	NOUN
ftr-393	1437	28	,	,	PUNCT
ftr-393	1437	29	”	"	PUNCT
ftr-393	1437	30	and	and	CCONJ
ftr-393	1437	31	(	(	PUNCT
ftr-393	1437	32	2	2	X
ftr-393	1437	33	)	)	PUNCT
ftr-393	1437	34	the	the	DET
ftr-393	1437	35	government	government	NOUN
ftr-393	1437	36	based	base	VERB
ftr-393	1437	37	its	its	PRON
ftr-393	1437	38	case	case	NOUN
ftr-393	1437	39	on	on	ADP
ftr-393	1437	40	testimony	testimony	NOUN
ftr-393	1437	41	of	of	ADP
ftr-393	1437	42	witnesses	witness	NOUN
ftr-393	1437	43	that	that	PRON
ftr-393	1437	44	was	be	AUX
ftr-393	1437	45	“	"	PUNCT
ftr-393	1437	46	inherently	inherently	ADV
ftr-393	1437	47	incredible	incredible	ADJ
ftr-393	1437	48	...	...	PUNCT
ftr-393	1437	49	biased	biased	ADJ
ftr-393	1437	50	,	,	PUNCT
ftr-393	1437	51	selfserving	selfserving	ADJ
ftr-393	1437	52	,	,	PUNCT
ftr-393	1437	53	perhaps	perhaps	ADV
ftr-393	1437	54	acquired	acquire	VERB
ftr-393	1437	55	in	in	ADP
ftr-393	1437	56	a	a	DET
ftr-393	1437	57	deal	deal	NOUN
ftr-393	1437	58	with	with	ADP
ftr-393	1437	59	the	the	DET
ftr-393	1437	60	irs	irs	PROPN
ftr-393	1437	61	and	and	CCONJ
ftr-393	1437	62	...	...	PUNCT
ftr-393	1437	63	impeached	impeach	VERB
ftr-393	1437	64	at	at	ADP
ftr-393	1437	65	trial	trial	NOUN
ftr-393	1437	66	.	.	PUNCT
ftr-393	1437	67	”	"	PUNCT
ftr-393	1438	1	2	2	NUM
ftr-393	1438	2	.	.	PUNCT
ftr-393	1438	3	the	the	DET
ftr-393	1438	4	circuits	circuit	NOUN
ftr-393	1438	5	are	be	AUX
ftr-393	1438	6	split	split	VERB
ftr-393	1438	7	on	on	ADP
ftr-393	1438	8	whether	whether	SCONJ
ftr-393	1438	9	attorney	attorney	NOUN
ftr-393	1438	10	’s	’s	PART
ftr-393	1438	11	fees	fee	NOUN
ftr-393	1438	12	may	may	AUX
ftr-393	1438	13	be	be	AUX
ftr-393	1438	14	awarded	award	VERB
ftr-393	1438	15	to	to	ADP
ftr-393	1438	16	a	a	DET
ftr-393	1438	17	pro	pro	X
ftr-393	1438	18	se	se	PROPN
ftr-393	1438	19	taxpayer	taxpayer	NOUN
ftr-393	1438	20	,	,	PUNCT
ftr-393	1438	21	but	but	CCONJ
ftr-393	1438	22	the	the	DET
ftr-393	1438	23	second	second	ADJ
ftr-393	1438	24	circuit	circuit	NOUN
ftr-393	1438	25	has	have	AUX
ftr-393	1438	26	not	not	PART
ftr-393	1438	27	yet	yet	ADV
ftr-393	1438	28	spoken	speak	VERB
ftr-393	1438	29	.	.	PUNCT
ftr-393	1439	1	a	a	DET
ftr-393	1439	2	bankruptcy	bankruptcy	NOUN
ftr-393	1439	3	court	court	NOUN
ftr-393	1439	4	in	in	ADP
ftr-393	1439	5	new	new	PROPN
ftr-393	1439	6	york	york	PROPN
ftr-393	1439	7	answers	answer	VERB
ftr-393	1439	8	“	"	PUNCT
ftr-393	1439	9	yes	yes	INTJ
ftr-393	1439	10	.	.	PUNCT
ftr-393	1439	11	”	"	PUNCT
ftr-393	1440	1	in	in	ADP
ftr-393	1440	2	re	re	PROPN
ftr-393	1440	3	hudson	hudson	PROPN
ftr-393	1440	4	,	,	PUNCT
ftr-393	1440	5	97	97	NUM
ftr-393	1440	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1440	7	2006	2006	NUM
ftr-393	1440	8	-	-	SYM
ftr-393	1440	9	2693	2693	NUM
ftr-393	1440	10	(	(	PUNCT
ftr-393	1440	11	bankr	bankr	PROPN
ftr-393	1440	12	.	.	PUNCT
ftr-393	1441	1	n.d	n.d	PROPN
ftr-393	1441	2	.	.	PROPN
ftr-393	1441	3	n.y	n.y	PROPN
ftr-393	1441	4	.	.	PROPN
ftr-393	1442	1	5/16/06	5/16/06	NUM
ftr-393	1442	2	)	)	PUNCT
ftr-393	1442	3	.	.	PUNCT
ftr-393	1443	1	a	a	DET
ftr-393	1443	2	pro	pro	X
ftr-393	1443	3	se	se	PROPN
ftr-393	1443	4	taxpayer	taxpayer	NOUN
ftr-393	1443	5	who	who	PRON
ftr-393	1443	6	prevails	prevail	VERB
ftr-393	1443	7	against	against	ADP
ftr-393	1443	8	government	government	NOUN
ftr-393	1443	9	’s	’s	PART
ftr-393	1443	10	position	position	NOUN
ftr-393	1443	11	that	that	PRON
ftr-393	1443	12	was	be	AUX
ftr-393	1443	13	not	not	PART
ftr-393	1443	14	substantially	substantially	ADV
ftr-393	1443	15	justified	justify	VERB
ftr-393	1443	16	can	can	AUX
ftr-393	1443	17	recover	recover	VERB
ftr-393	1443	18	an	an	DET
ftr-393	1443	19	amount	amount	NOUN
ftr-393	1443	20	equal	equal	ADJ
ftr-393	1443	21	to	to	ADP
ftr-393	1443	22	reasonable	reasonable	ADJ
ftr-393	1443	23	attorney	attorney	NOUN
ftr-393	1443	24	’s	’s	PART
ftr-393	1443	25	fees	fee	NOUN
ftr-393	1443	26	.	.	PUNCT
ftr-393	1444	1	d.	d.	PROPN
ftr-393	1444	2	statutory	statutory	PROPN
ftr-393	1444	3	notice	notice	PROPN
ftr-393	1444	4	1	1	NUM
ftr-393	1444	5	.	.	PUNCT
ftr-393	1445	1	in	in	ADP
ftr-393	1445	2	cases	case	NOUN
ftr-393	1445	3	where	where	SCONJ
ftr-393	1445	4	the	the	DET
ftr-393	1445	5	irs	irs	PROPN
ftr-393	1445	6	has	have	AUX
ftr-393	1445	7	determined	determine	VERB
ftr-393	1445	8	that	that	SCONJ
ftr-393	1445	9	the	the	DET
ftr-393	1445	10	taxpayer	taxpayer	NOUN
ftr-393	1445	11	realized	realize	VERB
ftr-393	1445	12	unreported	unreported	ADJ
ftr-393	1445	13	income	income	NOUN
ftr-393	1445	14	,	,	PUNCT
ftr-393	1445	15	the	the	DET
ftr-393	1445	16	commissioner	commissioner	NOUN
ftr-393	1445	17	must	must	AUX
ftr-393	1445	18	provide	provide	VERB
ftr-393	1445	19	a	a	DET
ftr-393	1445	20	minimal	minimal	ADJ
ftr-393	1445	21	evidentiary	evidentiary	ADJ
ftr-393	1445	22	foundation	foundation	NOUN
ftr-393	1445	23	for	for	ADP
ftr-393	1445	24	the	the	DET
ftr-393	1445	25	deficiency	deficiency	NOUN
ftr-393	1445	26	determination	determination	NOUN
ftr-393	1445	27	before	before	ADP
ftr-393	1445	28	the	the	DET
ftr-393	1445	29	presumption	presumption	NOUN
ftr-393	1445	30	of	of	ADP
ftr-393	1445	31	correctness	correctness	NOUN
ftr-393	1445	32	attaches	attach	VERB
ftr-393	1445	33	to	to	ADP
ftr-393	1445	34	it	it	PRON
ftr-393	1445	35	.	.	PUNCT
ftr-393	1446	1	mcmanus	mcmanus	PROPN
ftr-393	1446	2	v.	v.	PROPN
ftr-393	1446	3	commissioner	commissioner	PROPN
ftr-393	1446	4	,	,	PUNCT
ftr-393	1446	5	t.c	t.c	PROPN
ftr-393	1446	6	.	.	PROPN
ftr-393	1446	7	memo	memo	NOUN
ftr-393	1446	8	.	.	PUNCT
ftr-393	1447	1	2006	2006	NUM
ftr-393	1447	2	-	-	SYM
ftr-393	1447	3	057	057	NUM
ftr-393	1447	4	(	(	PUNCT
ftr-393	1447	5	3/27/06	3/27/06	NUM
ftr-393	1447	6	)	)	PUNCT
ftr-393	1447	7	.	.	PUNCT
ftr-393	1448	1	without	without	ADP
ftr-393	1448	2	a	a	DET
ftr-393	1448	3	minimal	minimal	ADJ
ftr-393	1448	4	evidentiary	evidentiary	ADJ
ftr-393	1448	5	foundation	foundation	NOUN
ftr-393	1448	6	for	for	ADP
ftr-393	1448	7	the	the	DET
ftr-393	1448	8	deficiency	deficiency	NOUN
ftr-393	1448	9	determination	determination	NOUN
ftr-393	1448	10	,	,	PUNCT
ftr-393	1448	11	judge	judge	NOUN
ftr-393	1448	12	haines	haine	NOUN
ftr-393	1448	13	held	hold	VERB
ftr-393	1448	14	that	that	SCONJ
ftr-393	1448	15	the	the	DET
ftr-393	1448	16	burden	burden	NOUN
ftr-393	1448	17	of	of	ADP
ftr-393	1448	18	going	go	VERB
ftr-393	1448	19	2007	2007	NUM
ftr-393	1448	20	]	]	PUNCT
ftr-393	1448	21	recent	recent	ADJ
ftr-393	1448	22	developments	development	NOUN
ftr-393	1448	23	in	in	ADP
ftr-393	1448	24	federal	federal	ADJ
ftr-393	1448	25	income	income	NOUN
ftr-393	1448	26	taxation	taxation	NOUN
ftr-393	1448	27	515	515	NUM
ftr-393	1448	28	forward	forward	ADV
ftr-393	1448	29	with	with	ADP
ftr-393	1448	30	the	the	DET
ftr-393	1448	31	evidence	evidence	NOUN
ftr-393	1448	32	shifts	shift	NOUN
ftr-393	1448	33	from	from	ADP
ftr-393	1448	34	the	the	DET
ftr-393	1448	35	taxpayer	taxpayer	NOUN
ftr-393	1448	36	to	to	ADP
ftr-393	1448	37	the	the	DET
ftr-393	1448	38	commissioner	commissioner	NOUN
ftr-393	1448	39	–	–	PUNCT
ftr-393	1448	40	wholly	wholly	ADV
ftr-393	1448	41	apart	apart	ADV
ftr-393	1448	42	from	from	ADP
ftr-393	1448	43	§	§	PROPN
ftr-393	1448	44	7491	7491	NUM
ftr-393	1448	45	–	–	PUNCT
ftr-393	1448	46	on	on	ADP
ftr-393	1448	47	the	the	DET
ftr-393	1448	48	ground	ground	NOUN
ftr-393	1448	49	that	that	SCONJ
ftr-393	1448	50	the	the	DET
ftr-393	1448	51	notice	notice	NOUN
ftr-393	1448	52	of	of	ADP
ftr-393	1448	53	deficiency	deficiency	NOUN
ftr-393	1448	54	is	be	AUX
ftr-393	1448	55	arbitrary	arbitrary	ADJ
ftr-393	1448	56	.	.	PUNCT
ftr-393	1449	1	e.	e.	PROPN
ftr-393	1449	2	statute	statute	PROPN
ftr-393	1449	3	of	of	ADP
ftr-393	1449	4	limitations	limitation	NOUN
ftr-393	1449	5	1	1	NUM
ftr-393	1449	6	.	.	PUNCT
ftr-393	1450	1	benson	benson	PROPN
ftr-393	1450	2	v.	v.	PROPN
ftr-393	1450	3	commissioner	commissioner	PROPN
ftr-393	1450	4	,	,	PUNCT
ftr-393	1450	5	t.c	t.c	PROPN
ftr-393	1450	6	.	.	PROPN
ftr-393	1450	7	memo	memo	NOUN
ftr-393	1450	8	.	.	PUNCT
ftr-393	1451	1	2006	2006	NUM
ftr-393	1451	2	-	-	SYM
ftr-393	1451	3	55	55	NUM
ftr-393	1451	4	(	(	PUNCT
ftr-393	1451	5	3/27/06	3/27/06	NUM
ftr-393	1451	6	)	)	PUNCT
ftr-393	1451	7	.	.	PUNCT
ftr-393	1452	1	items	item	NOUN
ftr-393	1452	2	on	on	ADP
ftr-393	1452	3	the	the	DET
ftr-393	1452	4	tax	tax	NOUN
ftr-393	1452	5	returns	return	NOUN
ftr-393	1452	6	of	of	ADP
ftr-393	1452	7	brother	brother	NOUN
ftr-393	1452	8	-	-	PUNCT
ftr-393	1452	9	sister	sister	NOUN
ftr-393	1452	10	corporations	corporation	NOUN
ftr-393	1452	11	reflecting	reflect	VERB
ftr-393	1452	12	payments	payment	NOUN
ftr-393	1452	13	between	between	ADP
ftr-393	1452	14	them	they	PRON
ftr-393	1452	15	,	,	PUNCT
ftr-393	1452	16	which	which	PRON
ftr-393	1452	17	on	on	ADP
ftr-393	1452	18	the	the	DET
ftr-393	1452	19	facts	fact	NOUN
ftr-393	1452	20	were	be	AUX
ftr-393	1452	21	found	find	VERB
ftr-393	1452	22	to	to	PART
ftr-393	1452	23	be	be	AUX
ftr-393	1452	24	constructive	constructive	ADJ
ftr-393	1452	25	dividends	dividend	NOUN
ftr-393	1452	26	to	to	ADP
ftr-393	1452	27	their	their	PRON
ftr-393	1452	28	common	common	ADJ
ftr-393	1452	29	shareholder	shareholder	NOUN
ftr-393	1452	30	,	,	PUNCT
ftr-393	1452	31	did	do	AUX
ftr-393	1452	32	not	not	PART
ftr-393	1452	33	constitute	constitute	VERB
ftr-393	1452	34	adequate	adequate	ADJ
ftr-393	1452	35	disclosure	disclosure	NOUN
ftr-393	1452	36	with	with	ADP
ftr-393	1452	37	respect	respect	NOUN
ftr-393	1452	38	to	to	ADP
ftr-393	1452	39	the	the	DET
ftr-393	1452	40	shareholder	shareholder	NOUN
ftr-393	1452	41	’s	’s	PART
ftr-393	1452	42	return	return	NOUN
ftr-393	1452	43	to	to	PART
ftr-393	1452	44	prevent	prevent	VERB
ftr-393	1452	45	the	the	DET
ftr-393	1452	46	§	§	PROPN
ftr-393	1452	47	6501(3)(1)(a	6501(3)(1)(a	NUM
ftr-393	1452	48	)	)	SYM
ftr-393	1452	49	six	six	NUM
ftr-393	1452	50	-	-	PUNCT
ftr-393	1452	51	year	year	NOUN
ftr-393	1452	52	statute	statute	NOUN
ftr-393	1452	53	from	from	ADP
ftr-393	1452	54	being	be	AUX
ftr-393	1452	55	applicable	applicable	ADJ
ftr-393	1452	56	.	.	PUNCT
ftr-393	1453	1	2	2	X
ftr-393	1453	2	.	.	X
ftr-393	1453	3	the	the	DET
ftr-393	1453	4	informal	informal	ADJ
ftr-393	1453	5	claim	claim	NOUN
ftr-393	1453	6	doctrine	doctrine	NOUN
ftr-393	1453	7	may	may	AUX
ftr-393	1453	8	not	not	PART
ftr-393	1453	9	apply	apply	VERB
ftr-393	1453	10	in	in	ADP
ftr-393	1453	11	a	a	DET
ftr-393	1453	12	suit	suit	NOUN
ftr-393	1453	13	for	for	ADP
ftr-393	1453	14	refund	refund	NOUN
ftr-393	1453	15	.	.	PUNCT
ftr-393	1454	1	computervision	computervision	PROPN
ftr-393	1454	2	corp	corp	PROPN
ftr-393	1454	3	.	.	PROPN
ftr-393	1455	1	v.	v.	PROPN
ftr-393	1455	2	united	united	PROPN
ftr-393	1455	3	states	states	PROPN
ftr-393	1455	4	,	,	PUNCT
ftr-393	1455	5	445	445	NUM
ftr-393	1455	6	f.3d	f.3d	NUM
ftr-393	1455	7	1355	1355	NUM
ftr-393	1455	8	(	(	PUNCT
ftr-393	1455	9	fed	fed	PROPN
ftr-393	1455	10	.	.	PUNCT
ftr-393	1455	11	cir	cir	PROPN
ftr-393	1455	12	.	.	PUNCT
ftr-393	1456	1	4/20/06	4/20/06	NUM
ftr-393	1456	2	)	)	PUNCT
ftr-393	1456	3	.	.	PUNCT
ftr-393	1457	1	an	an	DET
ftr-393	1457	2	amendment	amendment	NOUN
ftr-393	1457	3	of	of	ADP
ftr-393	1457	4	a	a	DET
ftr-393	1457	5	refund	refund	NOUN
ftr-393	1457	6	claim	claim	NOUN
ftr-393	1457	7	filed	file	VERB
ftr-393	1457	8	after	after	ADP
ftr-393	1457	9	the	the	DET
ftr-393	1457	10	statute	statute	NOUN
ftr-393	1457	11	of	of	ADP
ftr-393	1457	12	limitations	limitation	NOUN
ftr-393	1457	13	had	have	AUX
ftr-393	1457	14	run	run	VERB
ftr-393	1457	15	and	and	CCONJ
ftr-393	1457	16	which	which	PRON
ftr-393	1457	17	claimed	claim	VERB
ftr-393	1457	18	a	a	DET
ftr-393	1457	19	different	different	ADJ
ftr-393	1457	20	amount	amount	NOUN
ftr-393	1457	21	under	under	ADP
ftr-393	1457	22	a	a	DET
ftr-393	1457	23	different	different	ADJ
ftr-393	1457	24	theory	theory	NOUN
ftr-393	1457	25	was	be	AUX
ftr-393	1457	26	not	not	PART
ftr-393	1457	27	germane	germane	ADJ
ftr-393	1457	28	to	to	ADP
ftr-393	1457	29	the	the	DET
ftr-393	1457	30	original	original	ADJ
ftr-393	1457	31	refund	refund	NOUN
ftr-393	1457	32	claim	claim	NOUN
ftr-393	1457	33	and	and	CCONJ
ftr-393	1457	34	thus	thus	ADV
ftr-393	1457	35	did	do	AUX
ftr-393	1457	36	not	not	PART
ftr-393	1457	37	relate	relate	VERB
ftr-393	1457	38	back	back	ADV
ftr-393	1457	39	.	.	PUNCT
ftr-393	1458	1	a.	a.	NOUN
ftr-393	1459	1	or	or	CCONJ
ftr-393	1459	2	,	,	PUNCT
ftr-393	1459	3	it	it	PRON
ftr-393	1459	4	may	may	AUX
ftr-393	1459	5	apply	apply	VERB
ftr-393	1459	6	.	.	PUNCT
ftr-393	1460	1	parker	parker	PROPN
ftr-393	1460	2	hannifin	hannifin	PROPN
ftr-393	1460	3	corp	corp	PROPN
ftr-393	1460	4	.	.	PROPN
ftr-393	1460	5	v.	v.	PROPN
ftr-393	1460	6	united	united	PROPN
ftr-393	1460	7	states	states	PROPN
ftr-393	1460	8	,	,	PUNCT
ftr-393	1460	9	71	71	NUM
ftr-393	1460	10	fed	fed	PROPN
ftr-393	1460	11	.	.	PUNCT
ftr-393	1461	1	cl	cl	NOUN
ftr-393	1461	2	.	.	PROPN
ftr-393	1462	1	231	231	NUM
ftr-393	1462	2	(	(	PUNCT
ftr-393	1462	3	fed	fed	PROPN
ftr-393	1462	4	.	.	PUNCT
ftr-393	1463	1	cl	cl	NOUN
ftr-393	1463	2	.	.	PUNCT
ftr-393	1464	1	5/23/06	5/23/06	NUM
ftr-393	1464	2	)	)	PUNCT
ftr-393	1464	3	.	.	PUNCT
ftr-393	1465	1	an	an	DET
ftr-393	1465	2	amendment	amendment	NOUN
ftr-393	1465	3	of	of	ADP
ftr-393	1465	4	a	a	DET
ftr-393	1465	5	refund	refund	NOUN
ftr-393	1465	6	claim	claim	NOUN
ftr-393	1465	7	after	after	SCONJ
ftr-393	1465	8	the	the	DET
ftr-393	1465	9	statute	statute	NOUN
ftr-393	1465	10	of	of	ADP
ftr-393	1465	11	limitations	limitation	NOUN
ftr-393	1465	12	had	have	AUX
ftr-393	1465	13	run	run	VERB
ftr-393	1465	14	on	on	ADP
ftr-393	1465	15	an	an	DET
ftr-393	1465	16	original	original	ADJ
ftr-393	1465	17	timely	timely	ADV
ftr-393	1465	18	-	-	PUNCT
ftr-393	1465	19	filed	file	VERB
ftr-393	1465	20	refund	refund	NOUN
ftr-393	1465	21	claim	claim	NOUN
ftr-393	1465	22	seeking	seek	VERB
ftr-393	1465	23	approximately	approximately	ADV
ftr-393	1465	24	$	$	SYM
ftr-393	1465	25	89,000	89,000	NUM
ftr-393	1465	26	of	of	ADP
ftr-393	1465	27	allegedly	allegedly	ADV
ftr-393	1465	28	overpaid	overpay	VERB
ftr-393	1465	29	interest	interest	NOUN
ftr-393	1465	30	on	on	ADP
ftr-393	1465	31	a	a	DET
ftr-393	1465	32	deficiency	deficiency	NOUN
ftr-393	1465	33	,	,	PUNCT
ftr-393	1465	34	to	to	PART
ftr-393	1465	35	increase	increase	VERB
ftr-393	1465	36	the	the	DET
ftr-393	1465	37	claim	claim	NOUN
ftr-393	1465	38	to	to	ADP
ftr-393	1465	39	approximately	approximately	ADV
ftr-393	1465	40	$	$	SYM
ftr-393	1465	41	9.1	9.1	NUM
ftr-393	1465	42	million	million	NUM
ftr-393	1465	43	,	,	PUNCT
ftr-393	1465	44	was	be	AUX
ftr-393	1465	45	germane	germane	ADJ
ftr-393	1465	46	to	to	ADP
ftr-393	1465	47	the	the	DET
ftr-393	1465	48	original	original	ADJ
ftr-393	1465	49	refund	refund	NOUN
ftr-393	1465	50	claim	claim	NOUN
ftr-393	1465	51	because	because	SCONJ
ftr-393	1465	52	it	it	PRON
ftr-393	1465	53	was	be	AUX
ftr-393	1465	54	based	base	VERB
ftr-393	1465	55	on	on	ADP
ftr-393	1465	56	the	the	DET
ftr-393	1465	57	same	same	ADJ
ftr-393	1465	58	theory	theory	NOUN
ftr-393	1465	59	,	,	PUNCT
ftr-393	1465	60	and	and	CCONJ
ftr-393	1465	61	thus	thus	ADV
ftr-393	1465	62	related	relate	VERB
ftr-393	1465	63	back	back	ADV
ftr-393	1465	64	.	.	PUNCT
ftr-393	1466	1	f.	f.	PROPN
ftr-393	1466	2	liens	lien	NOUN
ftr-393	1466	3	and	and	CCONJ
ftr-393	1466	4	collections	collection	NOUN
ftr-393	1466	5	1	1	NUM
ftr-393	1466	6	.	.	PUNCT
ftr-393	1467	1	greene	greene	NOUN
ftr-393	1467	2	-	-	PUNCT
ftr-393	1467	3	thapedi	thapedi	PROPN
ftr-393	1467	4	v.	v.	ADP
ftr-393	1467	5	commissioner	commissioner	NOUN
ftr-393	1467	6	,	,	PUNCT
ftr-393	1467	7	126	126	NUM
ftr-393	1467	8	t.c	t.c	NOUN
ftr-393	1467	9	.	.	PROPN
ftr-393	1467	10	1	1	NUM
ftr-393	1467	11	(	(	PUNCT
ftr-393	1467	12	1/12/06	1/12/06	NUM
ftr-393	1467	13	)	)	PUNCT
ftr-393	1467	14	.	.	PUNCT
ftr-393	1468	1	the	the	DET
ftr-393	1468	2	tax	tax	NOUN
ftr-393	1468	3	court	court	NOUN
ftr-393	1468	4	is	be	AUX
ftr-393	1468	5	divested	divest	VERB
ftr-393	1468	6	of	of	ADP
ftr-393	1468	7	jurisdiction	jurisdiction	NOUN
ftr-393	1468	8	where	where	SCONJ
ftr-393	1468	9	the	the	DET
ftr-393	1468	10	irs	irs	PROPN
ftr-393	1468	11	applies	apply	VERB
ftr-393	1468	12	an	an	DET
ftr-393	1468	13	overpayment	overpayment	NOUN
ftr-393	1468	14	from	from	ADP
ftr-393	1468	15	another	another	DET
ftr-393	1468	16	year	year	NOUN
ftr-393	1468	17	to	to	PART
ftr-393	1468	18	satisfy	satisfy	VERB
ftr-393	1468	19	a	a	DET
ftr-393	1468	20	deficiency	deficiency	NOUN
ftr-393	1468	21	after	after	ADP
ftr-393	1468	22	issuing	issue	VERB
ftr-393	1468	23	a	a	DET
ftr-393	1468	24	determination	determination	NOUN
ftr-393	1468	25	in	in	ADP
ftr-393	1468	26	a	a	DET
ftr-393	1468	27	cdp	cdp	NOUN
ftr-393	1468	28	hearing	hearing	NOUN
ftr-393	1468	29	,	,	PUNCT
ftr-393	1468	30	even	even	ADV
ftr-393	1468	31	though	though	SCONJ
ftr-393	1468	32	taxpayer	taxpayer	NOUN
ftr-393	1468	33	is	be	AUX
ftr-393	1468	34	contesting	contest	VERB
ftr-393	1468	35	existence	existence	NOUN
ftr-393	1468	36	of	of	ADP
ftr-393	1468	37	the	the	DET
ftr-393	1468	38	liability	liability	NOUN
ftr-393	1468	39	on	on	ADP
ftr-393	1468	40	the	the	DET
ftr-393	1468	41	asserted	assert	VERB
ftr-393	1468	42	grounds	ground	NOUN
ftr-393	1468	43	that	that	SCONJ
ftr-393	1468	44	she	she	PRON
ftr-393	1468	45	had	have	AUX
ftr-393	1468	46	not	not	PART
ftr-393	1468	47	received	receive	VERB
ftr-393	1468	48	a	a	DET
ftr-393	1468	49	deficiency	deficiency	NOUN
ftr-393	1468	50	notice	notice	NOUN
ftr-393	1468	51	.	.	PUNCT
ftr-393	1469	1	because	because	SCONJ
ftr-393	1469	2	there	there	PRON
ftr-393	1469	3	was	be	VERB
ftr-393	1469	4	no	no	DET
ftr-393	1469	5	action	action	NOUN
ftr-393	1469	6	subject	subject	ADJ
ftr-393	1469	7	to	to	ADP
ftr-393	1469	8	review	review	NOUN
ftr-393	1469	9	,	,	PUNCT
ftr-393	1469	10	taxpayer	taxpayer	NOUN
ftr-393	1469	11	had	have	VERB
ftr-393	1469	12	“	"	PUNCT
ftr-393	1469	13	no	no	DET
ftr-393	1469	14	independent	independent	ADJ
ftr-393	1469	15	basis	basis	NOUN
ftr-393	1469	16	to	to	PART
ftr-393	1469	17	challenge	challenge	VERB
ftr-393	1469	18	”	"	PUNCT
ftr-393	1469	19	the	the	DET
ftr-393	1469	20	underlying	underlie	VERB
ftr-393	1469	21	tax	tax	NOUN
ftr-393	1469	22	liability	liability	NOUN
ftr-393	1469	23	in	in	ADP
ftr-393	1469	24	the	the	DET
ftr-393	1469	25	tax	tax	NOUN
ftr-393	1469	26	court	court	NOUN
ftr-393	1469	27	,	,	PUNCT
ftr-393	1469	28	because	because	SCONJ
ftr-393	1469	29	it	it	PRON
ftr-393	1469	30	could	could	AUX
ftr-393	1469	31	not	not	PART
ftr-393	1469	32	exercise	exercise	VERB
ftr-393	1469	33	jurisdiction	jurisdiction	NOUN
ftr-393	1469	34	over	over	ADP
ftr-393	1469	35	a	a	DET
ftr-393	1469	36	refund	refund	NOUN
ftr-393	1469	37	claim	claim	NOUN
ftr-393	1469	38	.	.	PUNCT
ftr-393	1470	1	2	2	X
ftr-393	1470	2	.	.	X
ftr-393	1470	3	tax	tax	NOUN
ftr-393	1470	4	court	court	NOUN
ftr-393	1470	5	makes	make	VERB
ftr-393	1470	6	it	it	PRON
ftr-393	1470	7	easier	easy	ADJ
ftr-393	1470	8	to	to	PART
ftr-393	1470	9	find	find	VERB
ftr-393	1470	10	abuse	abuse	NOUN
ftr-393	1470	11	of	of	ADP
ftr-393	1470	12	discretion	discretion	NOUN
ftr-393	1470	13	in	in	ADP
ftr-393	1470	14	collection	collection	NOUN
ftr-393	1470	15	due	due	ADJ
ftr-393	1470	16	process	process	NOUN
ftr-393	1470	17	hearings	hearing	NOUN
ftr-393	1470	18	,	,	PUNCT
ftr-393	1470	19	but	but	CCONJ
ftr-393	1470	20	the	the	DET
ftr-393	1470	21	courts	court	NOUN
ftr-393	1470	22	of	of	ADP
ftr-393	1470	23	appeals	appeal	NOUN
ftr-393	1470	24	wo	will	AUX
ftr-393	1470	25	n’t	not	PART
ftr-393	1470	26	play	play	VERB
ftr-393	1470	27	along	along	ADP
ftr-393	1470	28	.	.	PUNCT
ftr-393	1471	1	robinette	robinette	PROPN
ftr-393	1471	2	v.	v.	PROPN
ftr-393	1471	3	commissioner	commissioner	PROPN
ftr-393	1471	4	,	,	PUNCT
ftr-393	1471	5	123	123	NUM
ftr-393	1471	6	t.c	t.c	PROPN
ftr-393	1471	7	.	.	PROPN
ftr-393	1471	8	85	85	NUM
ftr-393	1471	9	(	(	PUNCT
ftr-393	1471	10	7/20/04	7/20/04	NUM
ftr-393	1471	11	)	)	PUNCT
ftr-393	1471	12	(	(	PUNCT
ftr-393	1471	13	reviewed	review	VERB
ftr-393	1471	14	,	,	PUNCT
ftr-393	1471	15	14	14	NUM
ftr-393	1471	16	-	-	SYM
ftr-393	1471	17	3	3	NUM
ftr-393	1471	18	)	)	PUNCT
ftr-393	1471	19	,	,	PUNCT
ftr-393	1471	20	rev’d	rev’d	NOUN
ftr-393	1471	21	,	,	PUNCT
ftr-393	1471	22	439	439	NUM
ftr-393	1471	23	f.3d	f.3d	NUM
ftr-393	1471	24	455	455	NUM
ftr-393	1471	25	(	(	PUNCT
ftr-393	1471	26	8th	8th	ADJ
ftr-393	1471	27	cir	cir	NOUN
ftr-393	1471	28	.	.	PUNCT
ftr-393	1471	29	3/8/06	3/8/06	NUM
ftr-393	1471	30	)	)	PUNCT
ftr-393	1471	31	.	.	PUNCT
ftr-393	1472	1	in	in	ADP
ftr-393	1472	2	1995	1995	NUM
ftr-393	1472	3	,	,	PUNCT
ftr-393	1472	4	the	the	DET
ftr-393	1472	5	taxpayer	taxpayer	NOUN
ftr-393	1472	6	had	have	AUX
ftr-393	1472	7	entered	enter	VERB
ftr-393	1472	8	into	into	ADP
ftr-393	1472	9	an	an	DET
ftr-393	1472	10	offer	offer	NOUN
ftr-393	1472	11	in	in	ADP
ftr-393	1472	12	compromise	compromise	NOUN
ftr-393	1472	13	(	(	PUNCT
ftr-393	1472	14	based	base	VERB
ftr-393	1472	15	on	on	ADP
ftr-393	1472	16	doubt	doubt	NOUN
ftr-393	1472	17	as	as	ADP
ftr-393	1472	18	to	to	ADP
ftr-393	1472	19	collectibility	collectibility	VERB
ftr-393	1472	20	)	)	PUNCT
ftr-393	1472	21	516	516	NUM
ftr-393	1472	22	florida	florida	PROPN
ftr-393	1472	23	tax	tax	NOUN
ftr-393	1472	24	review	review	NOUN
ftr-393	1473	1	[	[	X
ftr-393	1473	2	vol	vol	NOUN
ftr-393	1473	3	.	.	PUNCT
ftr-393	1473	4	8	8	NUM
ftr-393	1473	5	:	:	PUNCT
ftr-393	1473	6	si	si	X
ftr-393	1473	7	relating	relate	VERB
ftr-393	1473	8	to	to	ADP
ftr-393	1473	9	years	year	NOUN
ftr-393	1473	10	prior	prior	ADV
ftr-393	1473	11	to	to	ADP
ftr-393	1473	12	1992	1992	NUM
ftr-393	1473	13	,	,	PUNCT
ftr-393	1473	14	which	which	PRON
ftr-393	1473	15	required	require	VERB
ftr-393	1473	16	that	that	SCONJ
ftr-393	1473	17	he	he	PRON
ftr-393	1473	18	file	file	VERB
ftr-393	1473	19	timely	timely	ADJ
ftr-393	1473	20	returns	return	NOUN
ftr-393	1473	21	for	for	ADP
ftr-393	1473	22	1995	1995	NUM
ftr-393	1473	23	through	through	ADP
ftr-393	1473	24	1999	1999	NUM
ftr-393	1473	25	.	.	PUNCT
ftr-393	1474	1	the	the	DET
ftr-393	1474	2	returns	return	NOUN
ftr-393	1474	3	for	for	ADP
ftr-393	1474	4	1995	1995	NUM
ftr-393	1474	5	through	through	ADP
ftr-393	1474	6	1997	1997	NUM
ftr-393	1474	7	were	be	AUX
ftr-393	1474	8	timely	timely	ADV
ftr-393	1474	9	filed	file	VERB
ftr-393	1474	10	,	,	PUNCT
ftr-393	1474	11	but	but	CCONJ
ftr-393	1474	12	the	the	DET
ftr-393	1474	13	1998	1998	NUM
ftr-393	1474	14	return	return	NOUN
ftr-393	1474	15	was	be	AUX
ftr-393	1474	16	never	never	ADV
ftr-393	1474	17	received	receive	VERB
ftr-393	1474	18	.	.	PUNCT
ftr-393	1475	1	the	the	DET
ftr-393	1475	2	taxpayer	taxpayer	NOUN
ftr-393	1475	3	and	and	CCONJ
ftr-393	1475	4	his	his	PRON
ftr-393	1475	5	accountant	accountant	NOUN
ftr-393	1475	6	claimed	claim	VERB
ftr-393	1475	7	that	that	SCONJ
ftr-393	1475	8	on	on	ADP
ftr-393	1475	9	the	the	DET
ftr-393	1475	10	day	day	NOUN
ftr-393	1475	11	the	the	DET
ftr-393	1475	12	1998	1998	NUM
ftr-393	1475	13	return	return	NOUN
ftr-393	1475	14	was	be	AUX
ftr-393	1475	15	due	due	ADJ
ftr-393	1475	16	,	,	PUNCT
ftr-393	1475	17	his	his	PRON
ftr-393	1475	18	accountant	accountant	NOUN
ftr-393	1475	19	prepared	prepare	VERB
ftr-393	1475	20	it	it	PRON
ftr-393	1475	21	,	,	PUNCT
ftr-393	1475	22	the	the	DET
ftr-393	1475	23	taxpayer	taxpayer	NOUN
ftr-393	1475	24	signed	sign	VERB
ftr-393	1475	25	it	it	PRON
ftr-393	1475	26	,	,	PUNCT
ftr-393	1475	27	and	and	CCONJ
ftr-393	1475	28	the	the	DET
ftr-393	1475	29	accountant	accountant	NOUN
ftr-393	1475	30	mailed	mail	VERB
ftr-393	1475	31	it	it	PRON
ftr-393	1475	32	using	use	VERB
ftr-393	1475	33	a	a	DET
ftr-393	1475	34	private	private	ADJ
ftr-393	1475	35	postage	postage	NOUN
ftr-393	1475	36	meter	meter	NOUN
ftr-393	1476	1	[	[	X
ftr-393	1476	2	uh	uh	INTJ
ftr-393	1476	3	-	-	INTJ
ftr-393	1476	4	oh	oh	INTJ
ftr-393	1476	5	]	]	PUNCT
ftr-393	1476	6	.	.	PUNCT
ftr-393	1477	1	the	the	DET
ftr-393	1477	2	irs	irs	PROPN
ftr-393	1477	3	declared	declare	VERB
ftr-393	1477	4	the	the	DET
ftr-393	1477	5	compromise	compromise	NOUN
ftr-393	1477	6	in	in	ADP
ftr-393	1477	7	default	default	NOUN
ftr-393	1477	8	.	.	PUNCT
ftr-393	1478	1	after	after	ADP
ftr-393	1478	2	a	a	DET
ftr-393	1478	3	due	due	ADJ
ftr-393	1478	4	process	process	NOUN
ftr-393	1478	5	hearing	hearing	NOUN
ftr-393	1478	6	in	in	ADP
ftr-393	1478	7	which	which	PRON
ftr-393	1478	8	the	the	DET
ftr-393	1478	9	taxpayer	taxpayer	NOUN
ftr-393	1478	10	claimed	claim	VERB
ftr-393	1478	11	good	good	ADJ
ftr-393	1478	12	faith	faith	NOUN
ftr-393	1478	13	compliance	compliance	NOUN
ftr-393	1478	14	and	and	CCONJ
ftr-393	1478	15	offered	offer	VERB
ftr-393	1478	16	alternative	alternative	ADJ
ftr-393	1478	17	proof	proof	NOUN
ftr-393	1478	18	of	of	ADP
ftr-393	1478	19	mailing	mailing	NOUN
ftr-393	1478	20	,	,	PUNCT
ftr-393	1478	21	including	include	VERB
ftr-393	1478	22	a	a	DET
ftr-393	1478	23	copy	copy	NOUN
ftr-393	1478	24	of	of	ADP
ftr-393	1478	25	the	the	DET
ftr-393	1478	26	1998	1998	NUM
ftr-393	1478	27	return	return	NOUN
ftr-393	1478	28	,	,	PUNCT
ftr-393	1478	29	the	the	DET
ftr-393	1478	30	appeals	appeal	NOUN
ftr-393	1478	31	officer	officer	NOUN
ftr-393	1478	32	issued	issue	VERB
ftr-393	1478	33	a	a	DET
ftr-393	1478	34	notice	notice	NOUN
ftr-393	1478	35	of	of	ADP
ftr-393	1478	36	determination	determination	NOUN
ftr-393	1478	37	to	to	PART
ftr-393	1478	38	proceed	proceed	VERB
ftr-393	1478	39	with	with	ADP
ftr-393	1478	40	collection	collection	NOUN
ftr-393	1478	41	,	,	PUNCT
ftr-393	1478	42	because	because	SCONJ
ftr-393	1478	43	the	the	DET
ftr-393	1478	44	appeals	appeal	NOUN
ftr-393	1478	45	officer	officer	NOUN
ftr-393	1478	46	would	would	AUX
ftr-393	1478	47	accept	accept	VERB
ftr-393	1478	48	only	only	ADV
ftr-393	1478	49	a	a	DET
ftr-393	1478	50	certified	certify	VERB
ftr-393	1478	51	or	or	CCONJ
ftr-393	1478	52	registered	register	VERB
ftr-393	1478	53	mail	mail	NOUN
ftr-393	1478	54	receipt	receipt	NOUN
ftr-393	1478	55	as	as	ADP
ftr-393	1478	56	proof	proof	NOUN
ftr-393	1478	57	of	of	ADP
ftr-393	1478	58	mailing	mail	VERB
ftr-393	1478	59	.	.	PUNCT
ftr-393	1479	1	even	even	ADV
ftr-393	1479	2	though	though	SCONJ
ftr-393	1479	3	the	the	DET
ftr-393	1479	4	tax	tax	NOUN
ftr-393	1479	5	court	court	NOUN
ftr-393	1479	6	’s	’s	PART
ftr-393	1479	7	review	review	NOUN
ftr-393	1479	8	of	of	ADP
ftr-393	1479	9	collection	collection	NOUN
ftr-393	1479	10	due	due	ADJ
ftr-393	1479	11	process	process	NOUN
ftr-393	1479	12	hearings	hearing	NOUN
ftr-393	1479	13	is	be	AUX
ftr-393	1479	14	for	for	ADP
ftr-393	1479	15	abuse	abuse	NOUN
ftr-393	1479	16	of	of	ADP
ftr-393	1479	17	discretion	discretion	NOUN
ftr-393	1479	18	,	,	PUNCT
ftr-393	1479	19	in	in	ADP
ftr-393	1479	20	a	a	DET
ftr-393	1479	21	reviewed	review	VERB
ftr-393	1479	22	opinion	opinion	NOUN
ftr-393	1479	23	by	by	ADP
ftr-393	1479	24	judge	judge	PROPN
ftr-393	1479	25	vasquez	vasquez	PROPN
ftr-393	1479	26	(	(	PUNCT
ftr-393	1479	27	in	in	ADP
ftr-393	1479	28	which	which	PRON
ftr-393	1479	29	5	5	NUM
ftr-393	1479	30	judges	judge	NOUN
ftr-393	1479	31	joined	join	VERB
ftr-393	1479	32	)	)	PUNCT
ftr-393	1479	33	,	,	PUNCT
ftr-393	1479	34	the	the	DET
ftr-393	1479	35	tax	tax	NOUN
ftr-393	1479	36	court	court	NOUN
ftr-393	1479	37	held	hold	VERB
ftr-393	1479	38	that	that	SCONJ
ftr-393	1479	39	it	it	PRON
ftr-393	1479	40	may	may	AUX
ftr-393	1479	41	consider	consider	VERB
ftr-393	1479	42	evidence	evidence	NOUN
ftr-393	1479	43	presented	present	VERB
ftr-393	1479	44	at	at	ADP
ftr-393	1479	45	trial	trial	NOUN
ftr-393	1479	46	that	that	PRON
ftr-393	1479	47	was	be	AUX
ftr-393	1479	48	not	not	PART
ftr-393	1479	49	in	in	ADP
ftr-393	1479	50	the	the	DET
ftr-393	1479	51	administrative	administrative	ADJ
ftr-393	1479	52	record	record	NOUN
ftr-393	1479	53	(	(	PUNCT
ftr-393	1479	54	but	but	CCONJ
ftr-393	1479	55	may	may	AUX
ftr-393	1479	56	not	not	PART
ftr-393	1479	57	consider	consider	VERB
ftr-393	1479	58	new	new	ADJ
ftr-393	1479	59	issues	issue	NOUN
ftr-393	1479	60	)	)	PUNCT
ftr-393	1479	61	.	.	PUNCT
ftr-393	1480	1	the	the	DET
ftr-393	1480	2	court	court	NOUN
ftr-393	1480	3	held	hold	VERB
ftr-393	1480	4	that	that	SCONJ
ftr-393	1480	5	the	the	DET
ftr-393	1480	6	administrative	administrative	ADJ
ftr-393	1480	7	procedures	procedure	NOUN
ftr-393	1480	8	act	act	VERB
ftr-393	1480	9	review	review	NOUN
ftr-393	1480	10	provisions	provision	NOUN
ftr-393	1480	11	do	do	AUX
ftr-393	1480	12	not	not	PART
ftr-393	1480	13	apply	apply	VERB
ftr-393	1480	14	to	to	ADP
ftr-393	1480	15	§	§	PROPN
ftr-393	1480	16	6330(d	6330(d	NOUN
ftr-393	1480	17	)	)	PUNCT
ftr-393	1480	18	proceedings	proceeding	NOUN
ftr-393	1480	19	,	,	PUNCT
ftr-393	1480	20	and	and	CCONJ
ftr-393	1480	21	admitted	admit	VERB
ftr-393	1480	22	the	the	DET
ftr-393	1480	23	taxpayer	taxpayer	NOUN
ftr-393	1480	24	’s	’s	PART
ftr-393	1480	25	testimony	testimony	NOUN
ftr-393	1480	26	that	that	SCONJ
ftr-393	1480	27	he	he	PRON
ftr-393	1480	28	signed	sign	VERB
ftr-393	1480	29	and	and	CCONJ
ftr-393	1480	30	delivered	deliver	VERB
ftr-393	1480	31	returns	return	NOUN
ftr-393	1480	32	to	to	ADP
ftr-393	1480	33	his	his	PRON
ftr-393	1480	34	accountant	accountant	NOUN
ftr-393	1480	35	for	for	ADP
ftr-393	1480	36	mailing	mailing	NOUN
ftr-393	1480	37	,	,	PUNCT
ftr-393	1480	38	the	the	DET
ftr-393	1480	39	accountant	accountant	NOUN
ftr-393	1480	40	’s	’s	PART
ftr-393	1480	41	testimony	testimony	NOUN
ftr-393	1480	42	regarding	regard	VERB
ftr-393	1480	43	the	the	DET
ftr-393	1480	44	procedures	procedure	NOUN
ftr-393	1480	45	used	use	VERB
ftr-393	1480	46	to	to	PART
ftr-393	1480	47	mail	mail	VERB
ftr-393	1480	48	the	the	DET
ftr-393	1480	49	return	return	NOUN
ftr-393	1480	50	,	,	PUNCT
ftr-393	1480	51	and	and	CCONJ
ftr-393	1480	52	other	other	ADJ
ftr-393	1480	53	evidence	evidence	NOUN
ftr-393	1480	54	not	not	PART
ftr-393	1480	55	in	in	ADP
ftr-393	1480	56	the	the	DET
ftr-393	1480	57	administrative	administrative	ADJ
ftr-393	1480	58	record	record	NOUN
ftr-393	1480	59	indicating	indicate	VERB
ftr-393	1480	60	that	that	SCONJ
ftr-393	1480	61	the	the	DET
ftr-393	1480	62	return	return	NOUN
ftr-393	1480	63	was	be	AUX
ftr-393	1480	64	mailed	mail	VERB
ftr-393	1480	65	.	.	PUNCT
ftr-393	1481	1	although	although	SCONJ
ftr-393	1481	2	the	the	DET
ftr-393	1481	3	testimony	testimony	NOUN
ftr-393	1481	4	was	be	AUX
ftr-393	1481	5	admitted	admit	VERB
ftr-393	1481	6	,	,	PUNCT
ftr-393	1481	7	it	it	PRON
ftr-393	1481	8	did	do	AUX
ftr-393	1481	9	not	not	PART
ftr-393	1481	10	prove	prove	VERB
ftr-393	1481	11	timely	timely	ADJ
ftr-393	1481	12	mailing	mailing	NOUN
ftr-393	1481	13	because	because	SCONJ
ftr-393	1481	14	the	the	DET
ftr-393	1481	15	accountant	accountant	NOUN
ftr-393	1481	16	used	use	VERB
ftr-393	1481	17	a	a	DET
ftr-393	1481	18	private	private	ADJ
ftr-393	1481	19	meter	meter	NOUN
ftr-393	1481	20	and	and	CCONJ
ftr-393	1481	21	the	the	DET
ftr-393	1481	22	return	return	NOUN
ftr-393	1481	23	was	be	AUX
ftr-393	1481	24	not	not	PART
ftr-393	1481	25	received	receive	VERB
ftr-393	1481	26	until	until	ADP
ftr-393	1481	27	several	several	ADJ
ftr-393	1481	28	years	year	NOUN
ftr-393	1481	29	later	later	ADV
ftr-393	1481	30	when	when	SCONJ
ftr-393	1481	31	the	the	DET
ftr-393	1481	32	copy	copy	NOUN
ftr-393	1481	33	was	be	AUX
ftr-393	1481	34	delivered	deliver	VERB
ftr-393	1481	35	to	to	ADP
ftr-393	1481	36	appeals	appeal	NOUN
ftr-393	1481	37	.	.	PUNCT
ftr-393	1482	1	nevertheless	nevertheless	ADV
ftr-393	1482	2	,	,	PUNCT
ftr-393	1482	3	the	the	DET
ftr-393	1482	4	court	court	NOUN
ftr-393	1482	5	held	hold	VERB
ftr-393	1482	6	that	that	SCONJ
ftr-393	1482	7	the	the	DET
ftr-393	1482	8	taxpayer	taxpayer	NOUN
ftr-393	1482	9	did	do	AUX
ftr-393	1482	10	not	not	PART
ftr-393	1482	11	materially	materially	ADV
ftr-393	1482	12	breach	breach	VERB
ftr-393	1482	13	the	the	DET
ftr-393	1482	14	offer	offer	NOUN
ftr-393	1482	15	in	in	ADP
ftr-393	1482	16	compromise	compromise	NOUN
ftr-393	1482	17	and	and	CCONJ
ftr-393	1482	18	that	that	SCONJ
ftr-393	1482	19	the	the	DET
ftr-393	1482	20	appeals	appeal	NOUN
ftr-393	1482	21	officer	officer	NOUN
ftr-393	1482	22	abused	abuse	VERB
ftr-393	1482	23	his	his	PRON
ftr-393	1482	24	discretion	discretion	NOUN
ftr-393	1482	25	in	in	ADP
ftr-393	1482	26	declaring	declare	VERB
ftr-393	1482	27	the	the	DET
ftr-393	1482	28	compromise	compromise	NOUN
ftr-393	1482	29	in	in	ADP
ftr-393	1482	30	default	default	NOUN
ftr-393	1482	31	.	.	PUNCT
ftr-393	1483	1	there	there	PRON
ftr-393	1483	2	were	be	VERB
ftr-393	1483	3	an	an	DET
ftr-393	1483	4	indescribable	indescribable	ADJ
ftr-393	1483	5	number	number	NOUN
ftr-393	1483	6	of	of	ADP
ftr-393	1483	7	overlapping	overlap	VERB
ftr-393	1483	8	concurrences	concurrence	NOUN
ftr-393	1483	9	by	by	ADP
ftr-393	1483	10	an	an	DET
ftr-393	1483	11	additional	additional	ADJ
ftr-393	1483	12	nine	nine	NUM
ftr-393	1483	13	judges	judge	NOUN
ftr-393	1483	14	,	,	PUNCT
ftr-393	1483	15	in	in	ADP
ftr-393	1483	16	some	some	PRON
ftr-393	1483	17	of	of	ADP
ftr-393	1483	18	which	which	PRON
ftr-393	1483	19	the	the	DET
ftr-393	1483	20	five	five	NUM
ftr-393	1483	21	“	"	PUNCT
ftr-393	1483	22	majority	majority	NOUN
ftr-393	1483	23	”	"	PUNCT
ftr-393	1483	24	judges	judge	NOUN
ftr-393	1483	25	joined	join	VERB
ftr-393	1483	26	,	,	PUNCT
ftr-393	1483	27	and	and	CCONJ
ftr-393	1483	28	one	one	NUM
ftr-393	1483	29	of	of	ADP
ftr-393	1483	30	which	which	PRON
ftr-393	1483	31	concurring	concur	VERB
ftr-393	1483	32	opinions	opinion	NOUN
ftr-393	1483	33	was	be	AUX
ftr-393	1483	34	supported	support	VERB
ftr-393	1483	35	by	by	ADP
ftr-393	1483	36	more	more	ADJ
ftr-393	1483	37	judges	judge	NOUN
ftr-393	1483	38	than	than	SCONJ
ftr-393	1483	39	supported	support	VERB
ftr-393	1483	40	the	the	DET
ftr-393	1483	41	“	"	PUNCT
ftr-393	1483	42	majority	majority	NOUN
ftr-393	1483	43	”	"	PUNCT
ftr-393	1483	44	opinion	opinion	NOUN
ftr-393	1483	45	;	;	PUNCT
ftr-393	1483	46	there	there	PRON
ftr-393	1483	47	were	be	VERB
ftr-393	1483	48	three	three	NUM
ftr-393	1483	49	dissents	dissent	NOUN
ftr-393	1483	50	.	.	PUNCT
ftr-393	1484	1	a.	a.	NOUN
ftr-393	1484	2	chief	chief	PROPN
ftr-393	1484	3	counsel	counsel	NOUN
ftr-393	1484	4	’s	’s	PART
ftr-393	1484	5	response	response	NOUN
ftr-393	1484	6	.	.	PUNCT
ftr-393	1485	1	chief	chief	ADJ
ftr-393	1485	2	counsel	counsel	NOUN
ftr-393	1485	3	notice	notice	NOUN
ftr-393	1485	4	cc-2004	cc-2004	PROPN
ftr-393	1485	5	-	-	PUNCT
ftr-393	1485	6	031	031	NUM
ftr-393	1485	7	(	(	PUNCT
ftr-393	1485	8	9/1/04	9/1/04	NUM
ftr-393	1485	9	)	)	PUNCT
ftr-393	1485	10	.	.	PUNCT
ftr-393	1486	1	deborah	deborah	PROPN
ftr-393	1486	2	butler	butler	PROPN
ftr-393	1486	3	provides	provide	VERB
ftr-393	1486	4	guidance	guidance	NOUN
ftr-393	1486	5	to	to	ADP
ftr-393	1486	6	chief	chief	ADJ
ftr-393	1486	7	counsel	counsel	NOUN
ftr-393	1486	8	attorneys	attorney	NOUN
ftr-393	1486	9	as	as	ADP
ftr-393	1486	10	to	to	ADP
ftr-393	1486	11	how	how	SCONJ
ftr-393	1486	12	to	to	PART
ftr-393	1486	13	handle	handle	VERB
ftr-393	1486	14	collection	collection	NOUN
ftr-393	1486	15	due	due	ADJ
ftr-393	1486	16	process	process	NOUN
ftr-393	1486	17	cases	case	NOUN
ftr-393	1486	18	in	in	ADP
ftr-393	1486	19	light	light	NOUN
ftr-393	1486	20	of	of	ADP
ftr-393	1486	21	the	the	DET
ftr-393	1486	22	tax	tax	NOUN
ftr-393	1486	23	court	court	NOUN
ftr-393	1486	24	’s	’s	PART
ftr-393	1486	25	decision	decision	NOUN
ftr-393	1486	26	in	in	ADP
ftr-393	1486	27	robinette	robinette	PROPN
ftr-393	1486	28	.	.	PUNCT
ftr-393	1487	1	the	the	DET
ftr-393	1487	2	recommended	recommend	VERB
ftr-393	1487	3	course	course	NOUN
ftr-393	1487	4	of	of	ADP
ftr-393	1487	5	action	action	NOUN
ftr-393	1487	6	when	when	SCONJ
ftr-393	1487	7	such	such	ADJ
ftr-393	1487	8	evidence	evidence	NOUN
ftr-393	1487	9	is	be	AUX
ftr-393	1487	10	presented	present	VERB
ftr-393	1487	11	to	to	ADP
ftr-393	1487	12	the	the	DET
ftr-393	1487	13	court	court	NOUN
ftr-393	1487	14	is	be	AUX
ftr-393	1487	15	to	to	PART
ftr-393	1487	16	ask	ask	VERB
ftr-393	1487	17	for	for	ADP
ftr-393	1487	18	a	a	DET
ftr-393	1487	19	remand	remand	NOUN
ftr-393	1487	20	of	of	ADP
ftr-393	1487	21	the	the	DET
ftr-393	1487	22	case	case	NOUN
ftr-393	1487	23	to	to	ADP
ftr-393	1487	24	appeals	appeal	NOUN
ftr-393	1487	25	for	for	ADP
ftr-393	1487	26	a	a	DET
ftr-393	1487	27	supplemental	supplemental	ADJ
ftr-393	1487	28	determination	determination	NOUN
ftr-393	1487	29	.	.	PUNCT
ftr-393	1488	1	b.	b.	PROPN
ftr-393	1488	2	murphy	murphy	PROPN
ftr-393	1488	3	v.	v.	PROPN
ftr-393	1488	4	commissioner	commissioner	PROPN
ftr-393	1488	5	,	,	PUNCT
ftr-393	1488	6	125	125	NUM
ftr-393	1488	7	t.c	t.c	PROPN
ftr-393	1488	8	.	.	PROPN
ftr-393	1489	1	301	301	NUM
ftr-393	1489	2	(	(	PUNCT
ftr-393	1489	3	12/29/05	12/29/05	NUM
ftr-393	1489	4	)	)	PUNCT
ftr-393	1489	5	,	,	PUNCT
ftr-393	1489	6	aff’d	aff’d	VERB
ftr-393	1489	7	,	,	PUNCT
ftr-393	1489	8	469	469	NUM
ftr-393	1489	9	f.3d	f.3d	NUM
ftr-393	1489	10	27	27	NUM
ftr-393	1489	11	(	(	PUNCT
ftr-393	1489	12	1st	1st	ADJ
ftr-393	1489	13	cir	cir	NOUN
ftr-393	1489	14	.	.	PUNCT
ftr-393	1490	1	11/20/06	11/20/06	NUM
ftr-393	1490	2	)	)	PUNCT
ftr-393	1490	3	.	.	PUNCT
ftr-393	1491	1	the	the	DET
ftr-393	1491	2	tax	tax	NOUN
ftr-393	1491	3	court	court	NOUN
ftr-393	1491	4	(	(	PUNCT
ftr-393	1491	5	judge	judge	PROPN
ftr-393	1491	6	halpern	halpern	PROPN
ftr-393	1491	7	)	)	PUNCT
ftr-393	1491	8	declined	decline	VERB
ftr-393	1491	9	to	to	PART
ftr-393	1491	10	overrule	overrule	VERB
ftr-393	1491	11	robinette	robinette	NOUN
ftr-393	1491	12	,	,	PUNCT
ftr-393	1491	13	but	but	CCONJ
ftr-393	1491	14	excluded	exclude	VERB
ftr-393	1491	15	as	as	ADV
ftr-393	1491	16	irrelevant	irrelevant	ADJ
ftr-393	1491	17	the	the	DET
ftr-393	1491	18	taxpayer	taxpayer	NOUN
ftr-393	1491	19	’s	’s	PART
ftr-393	1491	20	proffered	proffered	ADJ
ftr-393	1491	21	testimony	testimony	NOUN
ftr-393	1491	22	as	as	ADP
ftr-393	1491	23	to	to	ADP
ftr-393	1491	24	the	the	DET
ftr-393	1491	25	nature	nature	NOUN
ftr-393	1491	26	of	of	ADP
ftr-393	1491	27	his	his	PRON
ftr-393	1491	28	illness	illness	NOUN
ftr-393	1491	29	which	which	PRON
ftr-393	1491	30	allegedly	allegedly	ADV
ftr-393	1491	31	precluded	preclude	VERB
ftr-393	1491	32	him	he	PRON
ftr-393	1491	33	from	from	ADP
ftr-393	1491	34	making	make	VERB
ftr-393	1491	35	a	a	DET
ftr-393	1491	36	larger	large	ADJ
ftr-393	1491	37	offer	offer	NOUN
ftr-393	1491	38	in	in	ADP
ftr-393	1491	39	compromise	compromise	NOUN
ftr-393	1491	40	because	because	SCONJ
ftr-393	1491	41	taxpayer	taxpayer	NOUN
ftr-393	1491	42	2007	2007	NUM
ftr-393	1491	43	]	]	PUNCT
ftr-393	1491	44	recent	recent	ADJ
ftr-393	1491	45	developments	development	NOUN
ftr-393	1491	46	in	in	ADP
ftr-393	1491	47	federal	federal	ADJ
ftr-393	1491	48	income	income	NOUN
ftr-393	1491	49	taxation	taxation	NOUN
ftr-393	1491	50	517	517	NUM
ftr-393	1491	51	had	have	VERB
ftr-393	1491	52	“	"	PUNCT
ftr-393	1491	53	more	more	ADJ
ftr-393	1491	54	than	than	ADP
ftr-393	1491	55	an	an	DET
ftr-393	1491	56	adequate	adequate	ADJ
ftr-393	1491	57	opportunity	opportunity	NOUN
ftr-393	1491	58	to	to	PART
ftr-393	1491	59	provide	provide	VERB
ftr-393	1491	60	[	[	PRON
ftr-393	1491	61	the	the	DET
ftr-393	1491	62	appeals	appeal	NOUN
ftr-393	1491	63	officer	officer	NOUN
ftr-393	1491	64	]	]	PUNCT
ftr-393	1491	65	with	with	ADP
ftr-393	1491	66	all	all	PRON
ftr-393	1491	67	of	of	ADP
ftr-393	1491	68	the	the	DET
ftr-393	1491	69	evidence	evidence	NOUN
ftr-393	1491	70	”	"	PUNCT
ftr-393	1491	71	and	and	CCONJ
ftr-393	1491	72	declined	decline	VERB
ftr-393	1491	73	to	to	PART
ftr-393	1491	74	do	do	VERB
ftr-393	1491	75	so	so	ADV
ftr-393	1491	76	.	.	PUNCT
ftr-393	1492	1	the	the	DET
ftr-393	1492	2	court	court	NOUN
ftr-393	1492	3	went	go	VERB
ftr-393	1492	4	on	on	ADP
ftr-393	1492	5	to	to	ADP
ftr-393	1492	6	state	state	NOUN
ftr-393	1492	7	:	:	PUNCT
ftr-393	1492	8	“	"	PUNCT
ftr-393	1492	9	an	an	DET
ftr-393	1492	10	appeals	appeal	NOUN
ftr-393	1492	11	officer	officer	NOUN
ftr-393	1492	12	does	do	AUX
ftr-393	1492	13	not	not	PART
ftr-393	1492	14	abuse	abuse	VERB
ftr-393	1492	15	her	her	PRON
ftr-393	1492	16	discretion	discretion	NOUN
ftr-393	1492	17	when	when	SCONJ
ftr-393	1492	18	she	she	PRON
ftr-393	1492	19	fails	fail	VERB
ftr-393	1492	20	to	to	PART
ftr-393	1492	21	take	take	VERB
ftr-393	1492	22	into	into	ADP
ftr-393	1492	23	account	account	NOUN
ftr-393	1492	24	information	information	NOUN
ftr-393	1492	25	that	that	PRON
ftr-393	1492	26	she	she	PRON
ftr-393	1492	27	requested	request	VERB
ftr-393	1492	28	and	and	CCONJ
ftr-393	1492	29	that	that	PRON
ftr-393	1492	30	was	be	AUX
ftr-393	1492	31	not	not	PART
ftr-393	1492	32	provided	provide	VERB
ftr-393	1492	33	in	in	ADP
ftr-393	1492	34	a	a	DET
ftr-393	1492	35	reasonable	reasonable	ADJ
ftr-393	1492	36	time	time	NOUN
ftr-393	1492	37	.	.	PUNCT
ftr-393	1492	38	”	"	PUNCT
ftr-393	1493	1	c.	c.	PROPN
ftr-393	1493	2	robinette	robinette	PROPN
ftr-393	1493	3	reversed	reverse	VERB
ftr-393	1493	4	because	because	SCONJ
ftr-393	1493	5	the	the	DET
ftr-393	1493	6	case	case	NOUN
ftr-393	1493	7	should	should	AUX
ftr-393	1493	8	have	have	AUX
ftr-393	1493	9	been	be	AUX
ftr-393	1493	10	reviewed	review	VERB
ftr-393	1493	11	based	base	VERB
ftr-393	1493	12	upon	upon	SCONJ
ftr-393	1493	13	the	the	DET
ftr-393	1493	14	evidence	evidence	NOUN
ftr-393	1493	15	presented	present	VERB
ftr-393	1493	16	to	to	ADP
ftr-393	1493	17	the	the	DET
ftr-393	1493	18	appeals	appeal	NOUN
ftr-393	1493	19	officer	officer	NOUN
ftr-393	1493	20	.	.	PUNCT
ftr-393	1494	1	robinette	robinette	PROPN
ftr-393	1494	2	v.	v.	PROPN
ftr-393	1494	3	commissioner	commissioner	PROPN
ftr-393	1494	4	,	,	PUNCT
ftr-393	1494	5	439	439	PROPN
ftr-393	1494	6	f.3d	f.3d	NUM
ftr-393	1494	7	455	455	NUM
ftr-393	1494	8	(	(	PUNCT
ftr-393	1494	9	8th	8th	ADJ
ftr-393	1494	10	cir	cir	NOUN
ftr-393	1494	11	.	.	PUNCT
ftr-393	1495	1	3/8/06	3/8/06	NUM
ftr-393	1495	2	)	)	PUNCT
ftr-393	1495	3	.	.	PUNCT
ftr-393	1496	1	inasmuch	inasmuch	ADJ
ftr-393	1496	2	as	as	SCONJ
ftr-393	1496	3	the	the	DET
ftr-393	1496	4	tax	tax	NOUN
ftr-393	1496	5	court	court	NOUN
ftr-393	1496	6	reviews	review	VERB
ftr-393	1496	7	the	the	DET
ftr-393	1496	8	decision	decision	NOUN
ftr-393	1496	9	of	of	ADP
ftr-393	1496	10	an	an	DET
ftr-393	1496	11	appeals	appeal	NOUN
ftr-393	1496	12	officer	officer	NOUN
ftr-393	1496	13	under	under	ADP
ftr-393	1496	14	an	an	DET
ftr-393	1496	15	“	"	PUNCT
ftr-393	1496	16	abuse	abuse	NOUN
ftr-393	1496	17	of	of	ADP
ftr-393	1496	18	discretion	discretion	NOUN
ftr-393	1496	19	”	"	PUNCT
ftr-393	1496	20	standard	standard	NOUN
ftr-393	1496	21	of	of	ADP
ftr-393	1496	22	review	review	NOUN
ftr-393	1496	23	,	,	PUNCT
ftr-393	1496	24	the	the	DET
ftr-393	1496	25	record	record	NOUN
ftr-393	1496	26	on	on	ADP
ftr-393	1496	27	review	review	NOUN
ftr-393	1496	28	under	under	ADP
ftr-393	1496	29	both	both	CCONJ
ftr-393	1496	30	the	the	DET
ftr-393	1496	31	administrative	administrative	ADJ
ftr-393	1496	32	procedure	procedure	NOUN
ftr-393	1496	33	act	act	NOUN
ftr-393	1496	34	and	and	CCONJ
ftr-393	1496	35	general	general	ADJ
ftr-393	1496	36	principles	principle	NOUN
ftr-393	1496	37	of	of	ADP
ftr-393	1496	38	administrative	administrative	ADJ
ftr-393	1496	39	law	law	NOUN
ftr-393	1496	40	is	be	AUX
ftr-393	1496	41	“	"	PUNCT
ftr-393	1496	42	ordinarily	ordinarily	ADV
ftr-393	1496	43	limited	limit	VERB
ftr-393	1496	44	to	to	ADP
ftr-393	1496	45	consideration	consideration	NOUN
ftr-393	1496	46	of	of	ADP
ftr-393	1496	47	the	the	DET
ftr-393	1496	48	decision	decision	NOUN
ftr-393	1496	49	of	of	ADP
ftr-393	1496	50	the	the	DET
ftr-393	1496	51	agency	agency	NOUN
ftr-393	1496	52	…	…	PUNCT
ftr-393	1496	53	and	and	CCONJ
ftr-393	1496	54	of	of	ADP
ftr-393	1496	55	the	the	DET
ftr-393	1496	56	evidence	evidence	NOUN
ftr-393	1496	57	on	on	ADP
ftr-393	1496	58	which	which	PRON
ftr-393	1496	59	it	it	PRON
ftr-393	1496	60	was	be	AUX
ftr-393	1496	61	based	base	VERB
ftr-393	1496	62	.	.	PUNCT
ftr-393	1496	63	”	"	PUNCT
ftr-393	1497	1	•	•	NUM
ftr-393	1497	2	judge	judge	NOUN
ftr-393	1497	3	colloton	colloton	NOUN
ftr-393	1497	4	did	do	AUX
ftr-393	1497	5	not	not	PART
ftr-393	1497	6	think	think	VERB
ftr-393	1497	7	that	that	SCONJ
ftr-393	1497	8	because	because	SCONJ
ftr-393	1497	9	the	the	DET
ftr-393	1497	10	tax	tax	NOUN
ftr-393	1497	11	court	court	NOUN
ftr-393	1497	12	traditionally	traditionally	ADV
ftr-393	1497	13	conducts	conduct	VERB
ftr-393	1497	14	de	de	ADP
ftr-393	1497	15	novo	novo	NOUN
ftr-393	1497	16	proceedings	proceeding	NOUN
ftr-393	1497	17	in	in	ADP
ftr-393	1497	18	deficiency	deficiency	NOUN
ftr-393	1497	19	cases	case	NOUN
ftr-393	1497	20	,	,	PUNCT
ftr-393	1497	21	congress	congress	PROPN
ftr-393	1497	22	meant	mean	VERB
ftr-393	1497	23	it	it	PRON
ftr-393	1497	24	to	to	PART
ftr-393	1497	25	conduct	conduct	VERB
ftr-393	1497	26	such	such	ADJ
ftr-393	1497	27	proceedings	proceeding	NOUN
ftr-393	1497	28	in	in	ADP
ftr-393	1497	29	collection	collection	NOUN
ftr-393	1497	30	due	due	ADJ
ftr-393	1497	31	process	process	NOUN
ftr-393	1497	32	cases	case	NOUN
ftr-393	1497	33	.	.	PUNCT
ftr-393	1498	1	d.	d.	PROPN
ftr-393	1498	2	murphy	murphy	PROPN
ftr-393	1498	3	affirmed	affirm	VERB
ftr-393	1498	4	;	;	PUNCT
ftr-393	1498	5	eighth	eighth	ADJ
ftr-393	1498	6	circuit	circuit	NOUN
ftr-393	1498	7	decision	decision	NOUN
ftr-393	1498	8	in	in	ADP
ftr-393	1498	9	robinette	robinette	PROPN
ftr-393	1498	10	followed	follow	VERB
ftr-393	1498	11	.	.	PUNCT
ftr-393	1499	1	469	469	NUM
ftr-393	1499	2	f.3d	f.3d	NUM
ftr-393	1499	3	27	27	NUM
ftr-393	1499	4	(	(	PUNCT
ftr-393	1499	5	1st	1st	ADJ
ftr-393	1499	6	cir	cir	NOUN
ftr-393	1499	7	.	.	PUNCT
ftr-393	1500	1	11/20/06	11/20/06	NUM
ftr-393	1500	2	)	)	PUNCT
ftr-393	1500	3	.	.	PUNCT
ftr-393	1501	1	the	the	DET
ftr-393	1501	2	first	first	ADJ
ftr-393	1501	3	circuit	circuit	NOUN
ftr-393	1501	4	affirmed	affirm	VERB
ftr-393	1501	5	the	the	DET
ftr-393	1501	6	tax	tax	NOUN
ftr-393	1501	7	court	court	NOUN
ftr-393	1501	8	’s	’s	PART
ftr-393	1501	9	decision	decision	NOUN
ftr-393	1501	10	in	in	ADP
ftr-393	1501	11	murphy	murphy	NOUN
ftr-393	1501	12	,	,	PUNCT
ftr-393	1501	13	but	but	CCONJ
ftr-393	1501	14	on	on	ADP
ftr-393	1501	15	different	different	ADJ
ftr-393	1501	16	grounds	ground	NOUN
ftr-393	1501	17	.	.	PUNCT
ftr-393	1502	1	the	the	DET
ftr-393	1502	2	court	court	NOUN
ftr-393	1502	3	of	of	ADP
ftr-393	1502	4	appeals	appeal	NOUN
ftr-393	1502	5	held	hold	VERB
ftr-393	1502	6	that	that	SCONJ
ftr-393	1502	7	the	the	DET
ftr-393	1502	8	administrative	administrative	ADJ
ftr-393	1502	9	record	record	NOUN
ftr-393	1502	10	rule	rule	NOUN
ftr-393	1502	11	applies	apply	VERB
ftr-393	1502	12	to	to	ADP
ftr-393	1502	13	a	a	DET
ftr-393	1502	14	taxpayer	taxpayer	NOUN
ftr-393	1502	15	’s	’s	PART
ftr-393	1502	16	cdp	cdp	NOUN
ftr-393	1502	17	hearing	hearing	NOUN
ftr-393	1502	18	appeal	appeal	NOUN
ftr-393	1502	19	to	to	ADP
ftr-393	1502	20	the	the	DET
ftr-393	1502	21	tax	tax	NOUN
ftr-393	1502	22	court	court	NOUN
ftr-393	1502	23	,	,	PUNCT
ftr-393	1502	24	citing	cite	VERB
ftr-393	1502	25	the	the	DET
ftr-393	1502	26	eighth	eighth	ADJ
ftr-393	1502	27	circuit	circuit	NOUN
ftr-393	1502	28	’s	’s	PART
ftr-393	1502	29	decision	decision	NOUN
ftr-393	1502	30	in	in	ADP
ftr-393	1502	31	robinette	robinette	PROPN
ftr-393	1502	32	.	.	PUNCT
ftr-393	1503	1	judicial	judicial	ADJ
ftr-393	1503	2	review	review	NOUN
ftr-393	1503	3	normally	normally	ADV
ftr-393	1503	4	should	should	AUX
ftr-393	1503	5	be	be	AUX
ftr-393	1503	6	confined	confine	VERB
ftr-393	1503	7	to	to	ADP
ftr-393	1503	8	the	the	DET
ftr-393	1503	9	information	information	NOUN
ftr-393	1503	10	that	that	PRON
ftr-393	1503	11	was	be	AUX
ftr-393	1503	12	before	before	ADP
ftr-393	1503	13	the	the	DET
ftr-393	1503	14	irs	irs	PROPN
ftr-393	1503	15	when	when	SCONJ
ftr-393	1503	16	making	make	VERB
ftr-393	1503	17	the	the	DET
ftr-393	1503	18	challenged	challenge	VERB
ftr-393	1503	19	rulings	ruling	NOUN
ftr-393	1503	20	.	.	PUNCT
ftr-393	1504	1	3	3	X
ftr-393	1504	2	.	.	X
ftr-393	1504	3	manko	manko	PROPN
ftr-393	1504	4	v.	v.	PROPN
ftr-393	1504	5	commissioner	commissioner	PROPN
ftr-393	1504	6	,	,	PUNCT
ftr-393	1504	7	126	126	NUM
ftr-393	1504	8	t.c	t.c	PROPN
ftr-393	1504	9	.	.	PROPN
ftr-393	1504	10	195	195	NUM
ftr-393	1504	11	(	(	PUNCT
ftr-393	1504	12	4/20/06	4/20/06	NUM
ftr-393	1504	13	)	)	PUNCT
ftr-393	1504	14	.	.	PUNCT
ftr-393	1505	1	on	on	ADP
ftr-393	1505	2	the	the	DET
ftr-393	1505	3	taxpayer	taxpayer	NOUN
ftr-393	1505	4	’s	’s	PART
ftr-393	1505	5	challenge	challenge	NOUN
ftr-393	1505	6	to	to	ADP
ftr-393	1505	7	enforcement	enforcement	NOUN
ftr-393	1505	8	of	of	ADP
ftr-393	1505	9	a	a	DET
ftr-393	1505	10	levy	levy	NOUN
ftr-393	1505	11	,	,	PUNCT
ftr-393	1505	12	judge	judge	NOUN
ftr-393	1505	13	kroupa	kroupa	PROPN
ftr-393	1505	14	held	hold	VERB
ftr-393	1505	15	that	that	SCONJ
ftr-393	1505	16	where	where	SCONJ
ftr-393	1505	17	a	a	DET
ftr-393	1505	18	taxpayer	taxpayer	NOUN
ftr-393	1505	19	has	have	AUX
ftr-393	1505	20	executed	execute	VERB
ftr-393	1505	21	a	a	DET
ftr-393	1505	22	closing	closing	NOUN
ftr-393	1505	23	agreement	agreement	NOUN
ftr-393	1505	24	on	on	ADP
ftr-393	1505	25	form	form	NOUN
ftr-393	1505	26	906	906	NUM
ftr-393	1505	27	,	,	PUNCT
ftr-393	1505	28	which	which	PRON
ftr-393	1505	29	only	only	ADV
ftr-393	1505	30	finally	finally	ADV
ftr-393	1505	31	determines	determine	VERB
ftr-393	1505	32	one	one	NUM
ftr-393	1505	33	or	or	CCONJ
ftr-393	1505	34	more	more	ADV
ftr-393	1505	35	separate	separate	ADJ
ftr-393	1505	36	items	item	NOUN
ftr-393	1505	37	affecting	affect	VERB
ftr-393	1505	38	the	the	DET
ftr-393	1505	39	taxpayer	taxpayer	NOUN
ftr-393	1505	40	's	's	PART
ftr-393	1505	41	liability	liability	NOUN
ftr-393	1505	42	,	,	PUNCT
ftr-393	1505	43	the	the	DET
ftr-393	1505	44	irs	irs	PROPN
ftr-393	1505	45	must	must	AUX
ftr-393	1505	46	nevertheless	nevertheless	ADV
ftr-393	1505	47	issue	issue	VERB
ftr-393	1505	48	a	a	DET
ftr-393	1505	49	statutory	statutory	ADJ
ftr-393	1505	50	notice	notice	NOUN
ftr-393	1505	51	of	of	ADP
ftr-393	1505	52	deficiency	deficiency	NOUN
ftr-393	1505	53	before	before	ADP
ftr-393	1505	54	proceeding	proceed	VERB
ftr-393	1505	55	to	to	PART
ftr-393	1505	56	collect	collect	VERB
ftr-393	1505	57	any	any	DET
ftr-393	1505	58	deficiency	deficiency	NOUN
ftr-393	1505	59	.	.	PUNCT
ftr-393	1506	1	4	4	X
ftr-393	1506	2	.	.	X
ftr-393	1506	3	zapara	zapara	PROPN
ftr-393	1506	4	v.	v.	PROPN
ftr-393	1506	5	commissioner	commissioner	PROPN
ftr-393	1506	6	,	,	PUNCT
ftr-393	1506	7	126	126	NUM
ftr-393	1506	8	t.c	t.c	PROPN
ftr-393	1506	9	.	.	PROPN
ftr-393	1506	10	215	215	NUM
ftr-393	1506	11	(	(	PUNCT
ftr-393	1506	12	4/25/06	4/25/06	NUM
ftr-393	1506	13	)	)	PUNCT
ftr-393	1506	14	.	.	PUNCT
ftr-393	1507	1	where	where	SCONJ
ftr-393	1507	2	the	the	DET
ftr-393	1507	3	irs	irs	PROPN
ftr-393	1507	4	failed	fail	VERB
ftr-393	1507	5	to	to	PART
ftr-393	1507	6	comply	comply	VERB
ftr-393	1507	7	with	with	ADP
ftr-393	1507	8	taxpayer	taxpayer	NOUN
ftr-393	1507	9	’s	’s	PART
ftr-393	1507	10	request	request	NOUN
ftr-393	1507	11	to	to	PART
ftr-393	1507	12	sell	sell	VERB
ftr-393	1507	13	seized	seize	VERB
ftr-393	1507	14	stock	stock	NOUN
ftr-393	1507	15	within	within	ADP
ftr-393	1507	16	60	60	NUM
ftr-393	1507	17	days	day	NOUN
ftr-393	1507	18	,	,	PUNCT
ftr-393	1507	19	the	the	DET
ftr-393	1507	20	tax	tax	NOUN
ftr-393	1507	21	court	court	NOUN
ftr-393	1507	22	(	(	PUNCT
ftr-393	1507	23	judge	judge	PROPN
ftr-393	1507	24	thornton	thornton	PROPN
ftr-393	1507	25	)	)	PUNCT
ftr-393	1507	26	granted	grant	VERB
ftr-393	1507	27	equitable	equitable	ADJ
ftr-393	1507	28	relief	relief	NOUN
ftr-393	1507	29	by	by	ADP
ftr-393	1507	30	granting	grant	VERB
ftr-393	1507	31	taxpayer	taxpayer	NOUN
ftr-393	1507	32	a	a	DET
ftr-393	1507	33	credit	credit	NOUN
ftr-393	1507	34	for	for	ADP
ftr-393	1507	35	the	the	DET
ftr-393	1507	36	value	value	NOUN
ftr-393	1507	37	of	of	ADP
ftr-393	1507	38	the	the	DET
ftr-393	1507	39	seized	seize	VERB
ftr-393	1507	40	stock	stock	NOUN
ftr-393	1507	41	as	as	ADP
ftr-393	1507	42	of	of	ADP
ftr-393	1507	43	the	the	DET
ftr-393	1507	44	date	date	NOUN
ftr-393	1507	45	by	by	ADP
ftr-393	1507	46	which	which	PRON
ftr-393	1507	47	it	it	PRON
ftr-393	1507	48	should	should	AUX
ftr-393	1507	49	have	have	AUX
ftr-393	1507	50	been	be	AUX
ftr-393	1507	51	sold	sell	VERB
ftr-393	1507	52	under	under	ADP
ftr-393	1507	53	the	the	DET
ftr-393	1507	54	statute	statute	NOUN
ftr-393	1507	55	;	;	PUNCT
ftr-393	1507	56	because	because	SCONJ
ftr-393	1507	57	the	the	DET
ftr-393	1507	58	irs	irs	PROPN
ftr-393	1507	59	’s	’s	PART
ftr-393	1507	60	failure	failure	NOUN
ftr-393	1507	61	to	to	PART
ftr-393	1507	62	adhere	adhere	VERB
ftr-393	1507	63	to	to	PART
ftr-393	1507	64	follow	follow	VERB
ftr-393	1507	65	the	the	DET
ftr-393	1507	66	statutory	statutory	ADJ
ftr-393	1507	67	mandate	mandate	NOUN
ftr-393	1507	68	in	in	ADP
ftr-393	1507	69	§	§	PROPN
ftr-393	1507	70	6335(f	6335(f	NOUN
ftr-393	1507	71	)	)	PUNCT
ftr-393	1507	72	frustrated	frustrated	ADJ
ftr-393	1507	73	taxpayer	taxpayer	NOUN
ftr-393	1507	74	’s	’s	PART
ftr-393	1507	75	ability	ability	NOUN
ftr-393	1507	76	to	to	PART
ftr-393	1507	77	use	use	VERB
ftr-393	1507	78	the	the	DET
ftr-393	1507	79	stock	stock	NOUN
ftr-393	1507	80	to	to	PART
ftr-393	1507	81	satisfy	satisfy	VERB
ftr-393	1507	82	tax	tax	NOUN
ftr-393	1507	83	liabilities	liability	NOUN
ftr-393	1507	84	and	and	CCONJ
ftr-393	1507	85	increased	increase	VERB
ftr-393	1507	86	taxpayer	taxpayer	NOUN
ftr-393	1507	87	’s	’s	PART
ftr-393	1507	88	risk	risk	NOUN
ftr-393	1507	89	with	with	ADP
ftr-393	1507	90	respect	respect	NOUN
ftr-393	1507	91	to	to	ADP
ftr-393	1507	92	the	the	DET
ftr-393	1507	93	stock	stock	NOUN
ftr-393	1507	94	therefore	therefore	ADV
ftr-393	1507	95	,	,	PUNCT
ftr-393	1507	96	the	the	DET
ftr-393	1507	97	irs	irs	PROPN
ftr-393	1507	98	must	must	AUX
ftr-393	1507	99	assume	assume	VERB
ftr-393	1507	100	the	the	DET
ftr-393	1507	101	risk	risk	NOUN
ftr-393	1507	102	of	of	ADP
ftr-393	1507	103	loss	loss	NOUN
ftr-393	1507	104	with	with	ADP
ftr-393	1507	105	respect	respect	NOUN
ftr-393	1507	106	to	to	ADP
ftr-393	1507	107	the	the	DET
ftr-393	1507	108	stock	stock	NOUN
ftr-393	1507	109	.	.	PUNCT
ftr-393	1508	1	518	518	NUM
ftr-393	1508	2	florida	florida	PROPN
ftr-393	1508	3	tax	tax	NOUN
ftr-393	1508	4	review	review	NOUN
ftr-393	1508	5	[	[	X
ftr-393	1508	6	vol	vol	NOUN
ftr-393	1508	7	.	.	PUNCT
ftr-393	1509	1	8	8	NUM
ftr-393	1509	2	:	:	SYM
ftr-393	1509	3	si	si	PROPN
ftr-393	1509	4	5	5	NUM
ftr-393	1509	5	.	.	PUNCT
ftr-393	1509	6	cox	cox	PROPN
ftr-393	1509	7	.	.	PUNCT
ftr-393	1510	1	v.	v.	PROPN
ftr-393	1510	2	commissioner	commissioner	PROPN
ftr-393	1510	3	,	,	PUNCT
ftr-393	1510	4	126	126	NUM
ftr-393	1510	5	t.c	t.c	PROPN
ftr-393	1510	6	.	.	PROPN
ftr-393	1510	7	237	237	NUM
ftr-393	1510	8	(	(	PUNCT
ftr-393	1510	9	5/3/06	5/3/06	NUM
ftr-393	1510	10	)	)	PUNCT
ftr-393	1510	11	.	.	PUNCT
ftr-393	1511	1	an	an	DET
ftr-393	1511	2	appeals	appeal	NOUN
ftr-393	1511	3	officer	officer	NOUN
ftr-393	1511	4	is	be	AUX
ftr-393	1511	5	not	not	PART
ftr-393	1511	6	disqualified	disqualify	VERB
ftr-393	1511	7	from	from	ADP
ftr-393	1511	8	conducting	conduct	VERB
ftr-393	1511	9	a	a	DET
ftr-393	1511	10	collection	collection	NOUN
ftr-393	1511	11	due	due	ADJ
ftr-393	1511	12	process	process	NOUN
ftr-393	1511	13	hearing	hear	VERB
ftr-393	1511	14	for	for	ADP
ftr-393	1511	15	a	a	DET
ftr-393	1511	16	later	later	ADJ
ftr-393	1511	17	year	year	NOUN
ftr-393	1511	18	by	by	ADP
ftr-393	1511	19	virtue	virtue	NOUN
ftr-393	1511	20	of	of	ADP
ftr-393	1511	21	conduct	conduct	NOUN
ftr-393	1511	22	of	of	ADP
ftr-393	1511	23	a	a	DET
ftr-393	1511	24	prior	prior	ADJ
ftr-393	1511	25	collection	collection	NOUN
ftr-393	1511	26	due	due	ADJ
ftr-393	1511	27	process	process	NOUN
ftr-393	1511	28	hearing	hear	VERB
ftr-393	1511	29	for	for	ADP
ftr-393	1511	30	the	the	DET
ftr-393	1511	31	same	same	ADJ
ftr-393	1511	32	taxpayer	taxpayer	NOUN
ftr-393	1511	33	with	with	ADP
ftr-393	1511	34	respect	respect	NOUN
ftr-393	1511	35	to	to	ADP
ftr-393	1511	36	an	an	DET
ftr-393	1511	37	earlier	early	ADJ
ftr-393	1511	38	year	year	NOUN
ftr-393	1511	39	,	,	PUNCT
ftr-393	1511	40	which	which	PRON
ftr-393	1511	41	is	be	AUX
ftr-393	1511	42	not	not	PART
ftr-393	1511	43	“	"	PUNCT
ftr-393	1511	44	prior	prior	ADJ
ftr-393	1511	45	involvement	involvement	NOUN
ftr-393	1511	46	”	"	PUNCT
ftr-393	1511	47	within	within	ADP
ftr-393	1511	48	the	the	DET
ftr-393	1511	49	meaning	meaning	NOUN
ftr-393	1511	50	of	of	ADP
ftr-393	1511	51	§	§	PROPN
ftr-393	1511	52	6330(b)(3	6330(b)(3	NOUN
ftr-393	1511	53	)	)	PUNCT
ftr-393	1511	54	,	,	PUNCT
ftr-393	1511	55	where	where	SCONJ
ftr-393	1511	56	the	the	DET
ftr-393	1511	57	record	record	NOUN
ftr-393	1511	58	does	do	AUX
ftr-393	1511	59	not	not	PART
ftr-393	1511	60	otherwise	otherwise	ADV
ftr-393	1511	61	call	call	VERB
ftr-393	1511	62	into	into	ADP
ftr-393	1511	63	question	question	NOUN
ftr-393	1511	64	his	his	PRON
ftr-393	1511	65	impartiality	impartiality	NOUN
ftr-393	1511	66	.	.	PUNCT
ftr-393	1512	1	6	6	NUM
ftr-393	1512	2	.	.	X
ftr-393	1512	3	gorospe	gorospe	PROPN
ftr-393	1512	4	v.	v.	ADP
ftr-393	1512	5	commissioner	commissioner	PROPN
ftr-393	1512	6	,	,	PUNCT
ftr-393	1512	7	451	451	NUM
ftr-393	1512	8	f.3d	f.3d	NUM
ftr-393	1512	9	966	966	NUM
ftr-393	1512	10	(	(	PUNCT
ftr-393	1512	11	9th	9th	ADJ
ftr-393	1512	12	cir	cir	NOUN
ftr-393	1512	13	.	.	PUNCT
ftr-393	1512	14	5/3/06	5/3/06	NUM
ftr-393	1512	15	)	)	PUNCT
ftr-393	1512	16	,	,	PUNCT
ftr-393	1512	17	cert	cert	PROPN
ftr-393	1512	18	.	.	PUNCT
ftr-393	1513	1	denied	deny	VERB
ftr-393	1513	2	,	,	PUNCT
ftr-393	1513	3	127	127	NUM
ftr-393	1513	4	s.	s.	PROPN
ftr-393	1513	5	ct	ct	PROPN
ftr-393	1513	6	.	.	PROPN
ftr-393	1514	1	987	987	NUM
ftr-393	1514	2	(	(	PUNCT
ftr-393	1514	3	1/8/07	1/8/07	NUM
ftr-393	1514	4	)	)	PUNCT
ftr-393	1514	5	.	.	PUNCT
ftr-393	1515	1	the	the	DET
ftr-393	1515	2	ninth	ninth	ADJ
ftr-393	1515	3	circuit	circuit	NOUN
ftr-393	1515	4	affirmed	affirm	VERB
ftr-393	1515	5	the	the	DET
ftr-393	1515	6	tax	tax	NOUN
ftr-393	1515	7	court	court	NOUN
ftr-393	1515	8	’s	’s	PART
ftr-393	1515	9	determination	determination	NOUN
ftr-393	1515	10	that	that	SCONJ
ftr-393	1515	11	it	it	PRON
ftr-393	1515	12	did	do	AUX
ftr-393	1515	13	not	not	PART
ftr-393	1515	14	have	have	AUX
ftr-393	1515	15	jurisdiction	jurisdiction	NOUN
ftr-393	1515	16	over	over	ADP
ftr-393	1515	17	an	an	DET
ftr-393	1515	18	appeal	appeal	NOUN
ftr-393	1515	19	from	from	ADP
ftr-393	1515	20	collection	collection	NOUN
ftr-393	1515	21	due	due	ADJ
ftr-393	1515	22	process	process	NOUN
ftr-393	1515	23	proceedings	proceeding	NOUN
ftr-393	1515	24	with	with	ADP
ftr-393	1515	25	respect	respect	NOUN
ftr-393	1515	26	to	to	ADP
ftr-393	1515	27	trust	trust	NOUN
ftr-393	1515	28	fund	fund	NOUN
ftr-393	1515	29	recovery	recovery	NOUN
ftr-393	1515	30	penalties	penalty	NOUN
ftr-393	1515	31	under	under	ADP
ftr-393	1515	32	§	§	PROPN
ftr-393	1515	33	6630(d)(1)(b	6630(d)(1)(b	NUM
ftr-393	1515	34	)	)	PUNCT
ftr-393	1515	35	,	,	PUNCT
ftr-393	1515	36	because	because	SCONJ
ftr-393	1515	37	the	the	DET
ftr-393	1515	38	tax	tax	NOUN
ftr-393	1515	39	court	court	NOUN
ftr-393	1515	40	did	do	AUX
ftr-393	1515	41	not	not	PART
ftr-393	1515	42	have	have	VERB
ftr-393	1515	43	jurisdiction	jurisdiction	NOUN
ftr-393	1515	44	over	over	ADP
ftr-393	1515	45	the	the	DET
ftr-393	1515	46	underlying	underlie	VERB
ftr-393	1515	47	liability	liability	NOUN
ftr-393	1515	48	.	.	PUNCT
ftr-393	1516	1	[	[	X
ftr-393	1516	2	section	section	NOUN
ftr-393	1516	3	6330(d	6330(d	NOUN
ftr-393	1516	4	)	)	PUNCT
ftr-393	1516	5	has	have	AUX
ftr-393	1516	6	been	be	AUX
ftr-393	1516	7	amended	amend	VERB
ftr-393	1516	8	to	to	PART
ftr-393	1516	9	provide	provide	VERB
ftr-393	1516	10	the	the	DET
ftr-393	1516	11	tax	tax	NOUN
ftr-393	1516	12	court	court	NOUN
ftr-393	1516	13	with	with	ADP
ftr-393	1516	14	exclusive	exclusive	ADJ
ftr-393	1516	15	jurisdiction	jurisdiction	NOUN
ftr-393	1516	16	over	over	ADP
ftr-393	1516	17	review	review	NOUN
ftr-393	1516	18	of	of	ADP
ftr-393	1516	19	all	all	DET
ftr-393	1516	20	cdp	cdp	NOUN
ftr-393	1516	21	determinations	determination	NOUN
ftr-393	1516	22	issued	issue	VERB
ftr-393	1516	23	on	on	ADP
ftr-393	1516	24	or	or	CCONJ
ftr-393	1516	25	after	after	ADP
ftr-393	1516	26	10/17/06	10/17/06	PROPN
ftr-393	1516	27	.	.	PUNCT
ftr-393	1516	28	]	]	PUNCT
ftr-393	1517	1	7	7	X
ftr-393	1517	2	.	.	X
ftr-393	1517	3	partial	partial	ADJ
ftr-393	1517	4	payment	payment	NOUN
ftr-393	1517	5	to	to	PART
ftr-393	1517	6	be	be	AUX
ftr-393	1517	7	required	require	VERB
ftr-393	1517	8	on	on	ADP
ftr-393	1517	9	the	the	DET
ftr-393	1517	10	submission	submission	NOUN
ftr-393	1517	11	of	of	ADP
ftr-393	1517	12	an	an	DET
ftr-393	1517	13	offer	offer	NOUN
ftr-393	1517	14	-	-	PUNCT
ftr-393	1517	15	in	in	ADP
ftr-393	1517	16	-	-	PUNCT
ftr-393	1517	17	compromise	compromise	NOUN
ftr-393	1517	18	.	.	PUNCT
ftr-393	1518	1	tipra	tipra	PROPN
ftr-393	1518	2	§	§	PROPN
ftr-393	1518	3	509	509	NUM
ftr-393	1518	4	adds	add	VERB
ftr-393	1518	5	new	new	ADJ
ftr-393	1518	6	§	§	PROPN
ftr-393	1518	7	7122(c	7122(c	NUM
ftr-393	1518	8	)	)	PUNCT
ftr-393	1518	9	to	to	PART
ftr-393	1518	10	require	require	VERB
ftr-393	1518	11	partial	partial	ADJ
ftr-393	1518	12	payments	payment	NOUN
ftr-393	1518	13	of	of	ADP
ftr-393	1518	14	20	20	NUM
ftr-393	1518	15	percent	percent	NOUN
ftr-393	1518	16	of	of	ADP
ftr-393	1518	17	lump	lump	NOUN
ftr-393	1518	18	-	-	PUNCT
ftr-393	1518	19	sum	sum	NOUN
ftr-393	1518	20	offers	offer	NOUN
ftr-393	1518	21	-	-	PUNCT
ftr-393	1518	22	in	in	ADP
ftr-393	1518	23	-	-	PUNCT
ftr-393	1518	24	compromise	compromise	NOUN
ftr-393	1518	25	[	[	X
ftr-393	1518	26	oddly	oddly	ADV
ftr-393	1518	27	defined	define	VERB
ftr-393	1518	28	to	to	PART
ftr-393	1518	29	include	include	VERB
ftr-393	1518	30	all	all	DET
ftr-393	1518	31	offers	offer	NOUN
ftr-393	1518	32	featuring	feature	VERB
ftr-393	1518	33	five	five	NUM
ftr-393	1518	34	or	or	CCONJ
ftr-393	1518	35	fewer	few	ADJ
ftr-393	1518	36	installments	installment	NOUN
ftr-393	1518	37	]	]	PUNCT
ftr-393	1518	38	,	,	PUNCT
ftr-393	1518	39	or	or	CCONJ
ftr-393	1518	40	the	the	DET
ftr-393	1518	41	first	first	ADJ
ftr-393	1518	42	installment	installment	NOUN
ftr-393	1518	43	of	of	ADP
ftr-393	1518	44	periodic	periodic	ADJ
ftr-393	1518	45	payment	payment	NOUN
ftr-393	1518	46	offers	offer	NOUN
ftr-393	1518	47	-	-	PUNCT
ftr-393	1518	48	in	in	ADP
ftr-393	1518	49	-	-	PUNCT
ftr-393	1518	50	compromise	compromise	NOUN
ftr-393	1518	51	,	,	PUNCT
ftr-393	1518	52	with	with	ADP
ftr-393	1518	53	the	the	DET
ftr-393	1518	54	submission	submission	NOUN
ftr-393	1518	55	of	of	ADP
ftr-393	1518	56	such	such	ADJ
ftr-393	1518	57	offers	offer	NOUN
ftr-393	1518	58	.	.	PUNCT
ftr-393	1519	1	offers	offer	NOUN
ftr-393	1519	2	submitted	submit	VERB
ftr-393	1519	3	without	without	ADP
ftr-393	1519	4	the	the	DET
ftr-393	1519	5	required	require	VERB
ftr-393	1519	6	payments	payment	NOUN
ftr-393	1519	7	(	(	PUNCT
ftr-393	1519	8	unless	unless	SCONJ
ftr-393	1519	9	a	a	DET
ftr-393	1519	10	waiver	waiver	NOUN
ftr-393	1519	11	is	be	AUX
ftr-393	1519	12	provided	provide	VERB
ftr-393	1519	13	for	for	ADP
ftr-393	1519	14	under	under	ADP
ftr-393	1519	15	regulations	regulation	NOUN
ftr-393	1519	16	to	to	PART
ftr-393	1519	17	be	be	AUX
ftr-393	1519	18	issued	issue	VERB
ftr-393	1519	19	)	)	PUNCT
ftr-393	1519	20	are	be	AUX
ftr-393	1519	21	to	to	PART
ftr-393	1519	22	be	be	AUX
ftr-393	1519	23	returned	return	VERB
ftr-393	1519	24	to	to	ADP
ftr-393	1519	25	the	the	DET
ftr-393	1519	26	taxpayer	taxpayer	NOUN
ftr-393	1519	27	as	as	ADP
ftr-393	1519	28	unprocessable	unprocessable	ADJ
ftr-393	1519	29	.	.	PUNCT
ftr-393	1520	1	•	•	DET
ftr-393	1520	2	tipra	tipra	NOUN
ftr-393	1520	3	also	also	ADV
ftr-393	1520	4	added	add	VERB
ftr-393	1520	5	code	code	NOUN
ftr-393	1520	6	§	§	PROPN
ftr-393	1520	7	7122(f	7122(f	NOUN
ftr-393	1520	8	)	)	PUNCT
ftr-393	1520	9	,	,	PUNCT
ftr-393	1520	10	which	which	PRON
ftr-393	1520	11	provides	provide	VERB
ftr-393	1520	12	that	that	SCONJ
ftr-393	1520	13	an	an	DET
ftr-393	1520	14	offer	offer	NOUN
ftr-393	1520	15	-	-	PUNCT
ftr-393	1520	16	in	in	ADP
ftr-393	1520	17	-	-	PUNCT
ftr-393	1520	18	compromise	compromise	NOUN
ftr-393	1520	19	is	be	AUX
ftr-393	1520	20	deemed	deem	VERB
ftr-393	1520	21	to	to	PART
ftr-393	1520	22	have	have	AUX
ftr-393	1520	23	been	be	AUX
ftr-393	1520	24	accepted	accept	VERB
ftr-393	1520	25	by	by	ADP
ftr-393	1520	26	the	the	DET
ftr-393	1520	27	irs	irs	PROPN
ftr-393	1520	28	if	if	SCONJ
ftr-393	1520	29	the	the	DET
ftr-393	1520	30	irs	irs	PROPN
ftr-393	1520	31	has	have	AUX
ftr-393	1520	32	not	not	PART
ftr-393	1520	33	rejected	reject	VERB
ftr-393	1520	34	it	it	PRON
ftr-393	1520	35	within	within	ADP
ftr-393	1520	36	two	two	NUM
ftr-393	1520	37	years	year	NOUN
ftr-393	1520	38	of	of	ADP
ftr-393	1520	39	the	the	DET
ftr-393	1520	40	date	date	NOUN
ftr-393	1520	41	on	on	ADP
ftr-393	1520	42	which	which	PRON
ftr-393	1520	43	it	it	PRON
ftr-393	1520	44	was	be	AUX
ftr-393	1520	45	submitted	submit	VERB
ftr-393	1520	46	.	.	PUNCT
ftr-393	1521	1	a.	a.	NOUN
ftr-393	1521	2	notice	notice	PROPN
ftr-393	1521	3	2006	2006	NUM
ftr-393	1521	4	-	-	SYM
ftr-393	1521	5	68	68	NUM
ftr-393	1521	6	,	,	PUNCT
ftr-393	1521	7	2006	2006	NUM
ftr-393	1521	8	-	-	SYM
ftr-393	1521	9	31	31	NUM
ftr-393	1521	10	i.r.b	i.r.b	NOUN
ftr-393	1521	11	.	.	PUNCT
ftr-393	1522	1	105	105	NUM
ftr-393	1522	2	(	(	PUNCT
ftr-393	1522	3	7/11/06	7/11/06	NUM
ftr-393	1522	4	)	)	PUNCT
ftr-393	1522	5	.	.	PUNCT
ftr-393	1523	1	this	this	DET
ftr-393	1523	2	notice	notice	NOUN
ftr-393	1523	3	contains	contain	VERB
ftr-393	1523	4	interim	interim	ADJ
ftr-393	1523	5	guidance	guidance	NOUN
ftr-393	1523	6	pending	pende	VERB
ftr-393	1523	7	promulgation	promulgation	NOUN
ftr-393	1523	8	of	of	ADP
ftr-393	1523	9	final	final	ADJ
ftr-393	1523	10	regulations	regulation	NOUN
ftr-393	1523	11	.	.	PUNCT
ftr-393	1524	1	payments	payment	NOUN
ftr-393	1524	2	accompanying	accompany	VERB
ftr-393	1524	3	lump	lump	NOUN
ftr-393	1524	4	sum	sum	NOUN
ftr-393	1524	5	offers	offer	NOUN
ftr-393	1524	6	will	will	AUX
ftr-393	1524	7	be	be	AUX
ftr-393	1524	8	treated	treat	VERB
ftr-393	1524	9	as	as	ADP
ftr-393	1524	10	a	a	DET
ftr-393	1524	11	payment	payment	NOUN
ftr-393	1524	12	of	of	ADP
ftr-393	1524	13	tax	tax	NOUN
ftr-393	1524	14	,	,	PUNCT
ftr-393	1524	15	and	and	CCONJ
ftr-393	1524	16	not	not	PART
ftr-393	1524	17	as	as	ADP
ftr-393	1524	18	a	a	DET
ftr-393	1524	19	refundable	refundable	ADJ
ftr-393	1524	20	deposit	deposit	NOUN
ftr-393	1524	21	.	.	PUNCT
ftr-393	1525	1	if	if	SCONJ
ftr-393	1525	2	the	the	DET
ftr-393	1525	3	taxpayer	taxpayer	NOUN
ftr-393	1525	4	submits	submit	VERB
ftr-393	1525	5	a	a	DET
ftr-393	1525	6	periodic	periodic	ADJ
ftr-393	1525	7	payment	payment	NOUN
ftr-393	1525	8	offer	offer	NOUN
ftr-393	1525	9	,	,	PUNCT
ftr-393	1525	10	it	it	PRON
ftr-393	1525	11	must	must	AUX
ftr-393	1525	12	be	be	AUX
ftr-393	1525	13	accompanied	accompany	VERB
ftr-393	1525	14	by	by	ADP
ftr-393	1525	15	the	the	DET
ftr-393	1525	16	first	first	ADJ
ftr-393	1525	17	installment	installment	NOUN
ftr-393	1525	18	,	,	PUNCT
ftr-393	1525	19	and	and	CCONJ
ftr-393	1525	20	subsequent	subsequent	ADJ
ftr-393	1525	21	installments	installment	NOUN
ftr-393	1525	22	must	must	AUX
ftr-393	1525	23	be	be	AUX
ftr-393	1525	24	timely	timely	ADV
ftr-393	1525	25	paid	pay	VERB
ftr-393	1525	26	during	during	ADP
ftr-393	1525	27	the	the	DET
ftr-393	1525	28	period	period	NOUN
ftr-393	1525	29	of	of	ADP
ftr-393	1525	30	evaluation	evaluation	NOUN
ftr-393	1525	31	of	of	ADP
ftr-393	1525	32	the	the	DET
ftr-393	1525	33	offer	offer	NOUN
ftr-393	1525	34	-	-	PUNCT
ftr-393	1525	35	in	in	ADP
ftr-393	1525	36	-	-	PUNCT
ftr-393	1525	37	compromise	compromise	NOUN
ftr-393	1525	38	by	by	ADP
ftr-393	1525	39	the	the	DET
ftr-393	1525	40	irs	irs	PROPN
ftr-393	1525	41	,	,	PUNCT
ftr-393	1525	42	and	and	CCONJ
ftr-393	1525	43	will	will	AUX
ftr-393	1525	44	be	be	AUX
ftr-393	1525	45	similarly	similarly	ADV
ftr-393	1525	46	treated	treat	VERB
ftr-393	1525	47	as	as	ADP
ftr-393	1525	48	payments	payment	NOUN
ftr-393	1525	49	of	of	ADP
ftr-393	1525	50	tax	tax	NOUN
ftr-393	1525	51	.	.	PUNCT
ftr-393	1526	1	any	any	DET
ftr-393	1526	2	applicable	applicable	ADJ
ftr-393	1526	3	user	user	NOUN
ftr-393	1526	4	fee	fee	NOUN
ftr-393	1526	5	must	must	AUX
ftr-393	1526	6	be	be	AUX
ftr-393	1526	7	paid	pay	VERB
ftr-393	1526	8	along	along	ADP
ftr-393	1526	9	with	with	ADP
ftr-393	1526	10	the	the	DET
ftr-393	1526	11	partial	partial	ADJ
ftr-393	1526	12	payment	payment	NOUN
ftr-393	1526	13	,	,	PUNCT
ftr-393	1526	14	but	but	CCONJ
ftr-393	1526	15	the	the	DET
ftr-393	1526	16	user	user	NOUN
ftr-393	1526	17	fee	fee	NOUN
ftr-393	1526	18	will	will	AUX
ftr-393	1526	19	serve	serve	VERB
ftr-393	1526	20	to	to	PART
ftr-393	1526	21	reduce	reduce	VERB
ftr-393	1526	22	the	the	DET
ftr-393	1526	23	taxpayer	taxpayer	NOUN
ftr-393	1526	24	’s	’s	PART
ftr-393	1526	25	tax	tax	NOUN
ftr-393	1526	26	liability	liability	NOUN
ftr-393	1526	27	dollar	dollar	NOUN
ftr-393	1526	28	-	-	PUNCT
ftr-393	1526	29	for	for	ADP
ftr-393	1526	30	-	-	PUNCT
ftr-393	1526	31	dollar	dollar	NOUN
ftr-393	1526	32	.	.	PUNCT
ftr-393	1527	1	voluntary	voluntary	ADJ
ftr-393	1527	2	payments	payment	NOUN
ftr-393	1527	3	in	in	ADP
ftr-393	1527	4	excess	excess	NOUN
ftr-393	1527	5	of	of	ADP
ftr-393	1527	6	the	the	DET
ftr-393	1527	7	required	require	VERB
ftr-393	1527	8	payments	payment	NOUN
ftr-393	1527	9	will	will	AUX
ftr-393	1527	10	be	be	AUX
ftr-393	1527	11	treated	treat	VERB
ftr-393	1527	12	as	as	ADP
ftr-393	1527	13	refundable	refundable	ADJ
ftr-393	1527	14	deposits	deposit	NOUN
ftr-393	1527	15	if	if	SCONJ
ftr-393	1527	16	they	they	PRON
ftr-393	1527	17	are	be	AUX
ftr-393	1527	18	not	not	PART
ftr-393	1527	19	designated	designate	VERB
ftr-393	1527	20	as	as	ADP
ftr-393	1527	21	tax	tax	NOUN
ftr-393	1527	22	payments	payment	NOUN
ftr-393	1527	23	by	by	ADP
ftr-393	1527	24	the	the	DET
ftr-393	1527	25	taxpayer	taxpayer	NOUN
ftr-393	1527	26	.	.	PUNCT
ftr-393	1528	1	the	the	DET
ftr-393	1528	2	payment	payment	NOUN
ftr-393	1528	3	requirement	requirement	NOUN
ftr-393	1528	4	can	can	AUX
ftr-393	1528	5	be	be	AUX
ftr-393	1528	6	waived	waive	VERB
ftr-393	1528	7	with	with	ADP
ftr-393	1528	8	2007	2007	NUM
ftr-393	1528	9	]	]	PUNCT
ftr-393	1528	10	recent	recent	ADJ
ftr-393	1528	11	developments	development	NOUN
ftr-393	1528	12	in	in	ADP
ftr-393	1528	13	federal	federal	ADJ
ftr-393	1528	14	income	income	NOUN
ftr-393	1528	15	taxation	taxation	NOUN
ftr-393	1528	16	519	519	NUM
ftr-393	1528	17	respect	respect	NOUN
ftr-393	1528	18	to	to	ADP
ftr-393	1528	19	an	an	DET
ftr-393	1528	20	offer	offer	NOUN
ftr-393	1528	21	submitted	submit	VERB
ftr-393	1528	22	by	by	ADP
ftr-393	1528	23	a	a	DET
ftr-393	1528	24	low	low	ADJ
ftr-393	1528	25	-	-	PUNCT
ftr-393	1528	26	income	income	NOUN
ftr-393	1528	27	taxpayer	taxpayer	NOUN
ftr-393	1528	28	or	or	CCONJ
ftr-393	1528	29	with	with	ADP
ftr-393	1528	30	respect	respect	NOUN
ftr-393	1528	31	to	to	ADP
ftr-393	1528	32	an	an	DET
ftr-393	1528	33	offer	offer	NOUN
ftr-393	1528	34	submitted	submit	VERB
ftr-393	1528	35	based	base	VERB
ftr-393	1528	36	solely	solely	ADV
ftr-393	1528	37	on	on	ADP
ftr-393	1528	38	the	the	DET
ftr-393	1528	39	basis	basis	NOUN
ftr-393	1528	40	of	of	ADP
ftr-393	1528	41	doubt	doubt	NOUN
ftr-393	1528	42	as	as	ADP
ftr-393	1528	43	to	to	ADP
ftr-393	1528	44	liability	liability	NOUN
ftr-393	1528	45	.	.	PUNCT
ftr-393	1529	1	8	8	X
ftr-393	1529	2	.	.	X
ftr-393	1529	3	bell	bell	PROPN
ftr-393	1529	4	v.	v.	ADP
ftr-393	1529	5	commissioner	commissioner	NOUN
ftr-393	1529	6	,	,	PUNCT
ftr-393	1529	7	126	126	NUM
ftr-393	1529	8	t.c	t.c	PROPN
ftr-393	1529	9	.	.	PROPN
ftr-393	1529	10	356	356	NUM
ftr-393	1529	11	(	(	PUNCT
ftr-393	1529	12	5/22/06	5/22/06	NUM
ftr-393	1529	13	)	)	PUNCT
ftr-393	1529	14	.	.	PUNCT
ftr-393	1530	1	the	the	DET
ftr-393	1530	2	tax	tax	NOUN
ftr-393	1530	3	court	court	NOUN
ftr-393	1530	4	(	(	PUNCT
ftr-393	1530	5	judge	judge	PROPN
ftr-393	1530	6	foley	foley	PROPN
ftr-393	1530	7	)	)	PUNCT
ftr-393	1530	8	held	hold	VERB
ftr-393	1530	9	that	that	SCONJ
ftr-393	1530	10	taxpayer	taxpayer	NOUN
ftr-393	1530	11	was	be	AUX
ftr-393	1530	12	properly	properly	ADV
ftr-393	1530	13	barred	bar	VERB
ftr-393	1530	14	from	from	ADP
ftr-393	1530	15	challenging	challenge	VERB
ftr-393	1530	16	the	the	DET
ftr-393	1530	17	underlying	underlie	VERB
ftr-393	1530	18	liability	liability	NOUN
ftr-393	1530	19	in	in	ADP
ftr-393	1530	20	a	a	DET
ftr-393	1530	21	§	§	PROPN
ftr-393	1530	22	6220	6220	NUM
ftr-393	1530	23	due	due	ADJ
ftr-393	1530	24	process	process	NOUN
ftr-393	1530	25	hearing	hearing	NOUN
ftr-393	1530	26	because	because	SCONJ
ftr-393	1530	27	he	he	PRON
ftr-393	1530	28	had	have	VERB
ftr-393	1530	29	the	the	DET
ftr-393	1530	30	opportunity	opportunity	NOUN
ftr-393	1530	31	to	to	PART
ftr-393	1530	32	appeal	appeal	VERB
ftr-393	1530	33	to	to	ADP
ftr-393	1530	34	the	the	DET
ftr-393	1530	35	tax	tax	NOUN
ftr-393	1530	36	court	court	NOUN
ftr-393	1530	37	from	from	ADP
ftr-393	1530	38	a	a	DET
ftr-393	1530	39	determination	determination	NOUN
ftr-393	1530	40	letter	letter	NOUN
ftr-393	1530	41	issued	issue	VERB
ftr-393	1530	42	after	after	ADP
ftr-393	1530	43	a	a	DET
ftr-393	1530	44	previous	previous	ADJ
ftr-393	1530	45	§	§	PROPN
ftr-393	1530	46	6330	6330	NUM
ftr-393	1530	47	due	due	ADJ
ftr-393	1530	48	process	process	NOUN
ftr-393	1530	49	hearing	hearing	NOUN
ftr-393	1530	50	and	and	CCONJ
ftr-393	1530	51	failed	fail	VERB
ftr-393	1530	52	to	to	PART
ftr-393	1530	53	do	do	VERB
ftr-393	1530	54	so	so	ADV
ftr-393	1530	55	.	.	PUNCT
ftr-393	1531	1	9	9	X
ftr-393	1531	2	.	.	X
ftr-393	1531	3	barnes	barnes	PROPN
ftr-393	1531	4	v.	v.	PROPN
ftr-393	1531	5	commissioner	commissioner	PROPN
ftr-393	1531	6	,	,	PUNCT
ftr-393	1531	7	t.c	t.c	PROPN
ftr-393	1531	8	.	.	PROPN
ftr-393	1531	9	memo	memo	NOUN
ftr-393	1531	10	.	.	PUNCT
ftr-393	1532	1	2006	2006	NUM
ftr-393	1532	2	-	-	SYM
ftr-393	1532	3	150	150	NUM
ftr-393	1532	4	(	(	PUNCT
ftr-393	1532	5	7/24/06	7/24/06	NUM
ftr-393	1532	6	)	)	PUNCT
ftr-393	1532	7	.	.	PUNCT
ftr-393	1533	1	the	the	DET
ftr-393	1533	2	tax	tax	NOUN
ftr-393	1533	3	court	court	NOUN
ftr-393	1533	4	(	(	PUNCT
ftr-393	1533	5	judge	judge	PROPN
ftr-393	1533	6	laro	laro	PROPN
ftr-393	1533	7	)	)	PUNCT
ftr-393	1533	8	held	hold	VERB
ftr-393	1533	9	that	that	SCONJ
ftr-393	1533	10	the	the	DET
ftr-393	1533	11	irs	irs	PROPN
ftr-393	1533	12	properly	properly	ADV
ftr-393	1533	13	rejected	reject	VERB
ftr-393	1533	14	taxpayers	taxpayer	NOUN
ftr-393	1533	15	’	'	PUNCT
ftr-393	1533	16	offer	offer	NOUN
ftr-393	1533	17	in	in	ADP
ftr-393	1533	18	compromise	compromise	NOUN
ftr-393	1533	19	based	base	VERB
ftr-393	1533	20	on	on	ADP
ftr-393	1533	21	promotion	promotion	NOUN
ftr-393	1533	22	of	of	ADP
ftr-393	1533	23	effective	effective	ADJ
ftr-393	1533	24	tax	tax	NOUN
ftr-393	1533	25	administration	administration	NOUN
ftr-393	1533	26	because	because	SCONJ
ftr-393	1533	27	the	the	DET
ftr-393	1533	28	taxpayers	taxpayer	NOUN
ftr-393	1533	29	failed	fail	VERB
ftr-393	1533	30	to	to	PART
ftr-393	1533	31	identify	identify	VERB
ftr-393	1533	32	compelling	compelling	ADJ
ftr-393	1533	33	considerations	consideration	NOUN
ftr-393	1533	34	of	of	ADP
ftr-393	1533	35	public	public	ADJ
ftr-393	1533	36	policy	policy	NOUN
ftr-393	1533	37	or	or	CCONJ
ftr-393	1533	38	equity	equity	NOUN
ftr-393	1533	39	.	.	PUNCT
ftr-393	1534	1	a	a	DET
ftr-393	1534	2	compromise	compromise	NOUN
ftr-393	1534	3	based	base	VERB
ftr-393	1534	4	on	on	ADP
ftr-393	1534	5	promotion	promotion	NOUN
ftr-393	1534	6	of	of	ADP
ftr-393	1534	7	effective	effective	ADJ
ftr-393	1534	8	tax	tax	NOUN
ftr-393	1534	9	administration	administration	NOUN
ftr-393	1534	10	is	be	AUX
ftr-393	1534	11	further	far	ADV
ftr-393	1534	12	not	not	PART
ftr-393	1534	13	warranted	warrant	VERB
ftr-393	1534	14	because	because	SCONJ
ftr-393	1534	15	taxpayer	taxpayer	PROPN
ftr-393	1534	16	’s	’s	PART
ftr-393	1534	17	liability	liability	NOUN
ftr-393	1534	18	arose	arise	VERB
ftr-393	1534	19	from	from	ADP
ftr-393	1534	20	a	a	DET
ftr-393	1534	21	tax	tax	NOUN
ftr-393	1534	22	shelter	shelter	NOUN
ftr-393	1534	23	scheme	scheme	NOUN
ftr-393	1534	24	in	in	ADP
ftr-393	1534	25	which	which	PRON
ftr-393	1534	26	they	they	PRON
ftr-393	1534	27	were	be	AUX
ftr-393	1534	28	allegedly	allegedly	ADV
ftr-393	1534	29	defrauded	defraud	VERB
ftr-393	1534	30	by	by	ADP
ftr-393	1534	31	the	the	DET
ftr-393	1534	32	promoter	promoter	NOUN
ftr-393	1534	33	,	,	PUNCT
ftr-393	1534	34	because	because	SCONJ
ftr-393	1534	35	“	"	PUNCT
ftr-393	1534	36	[	[	X
ftr-393	1534	37	a	a	X
ftr-393	1534	38	]	]	X
ftr-393	1534	39	compromise	compromise	NOUN
ftr-393	1534	40	on	on	ADP
ftr-393	1534	41	that	that	DET
ftr-393	1534	42	basis	basis	NOUN
ftr-393	1534	43	would	would	AUX
ftr-393	1534	44	place	place	VERB
ftr-393	1534	45	the	the	DET
ftr-393	1534	46	government	government	NOUN
ftr-393	1534	47	in	in	ADP
ftr-393	1534	48	the	the	DET
ftr-393	1534	49	unenviable	unenviable	ADJ
ftr-393	1534	50	role	role	NOUN
ftr-393	1534	51	of	of	ADP
ftr-393	1534	52	an	an	DET
ftr-393	1534	53	insurer	insurer	NOUN
ftr-393	1534	54	against	against	ADP
ftr-393	1534	55	poor	poor	ADJ
ftr-393	1534	56	business	business	NOUN
ftr-393	1534	57	decisions	decision	NOUN
ftr-393	1534	58	by	by	ADP
ftr-393	1534	59	taxpayers	taxpayer	NOUN
ftr-393	1534	60	.	.	PUNCT
ftr-393	1534	61	”	"	PUNCT
ftr-393	1535	1	the	the	DET
ftr-393	1535	2	irs	irs	PROPN
ftr-393	1535	3	properly	properly	ADV
ftr-393	1535	4	rejected	reject	VERB
ftr-393	1535	5	the	the	DET
ftr-393	1535	6	offer	offer	NOUN
ftr-393	1535	7	in	in	ADP
ftr-393	1535	8	compromise	compromise	NOUN
ftr-393	1535	9	based	base	VERB
ftr-393	1535	10	on	on	ADP
ftr-393	1535	11	the	the	DET
ftr-393	1535	12	alternative	alternative	ADJ
ftr-393	1535	13	ground	ground	NOUN
ftr-393	1535	14	of	of	ADP
ftr-393	1535	15	doubt	doubt	NOUN
ftr-393	1535	16	as	as	ADP
ftr-393	1535	17	to	to	ADP
ftr-393	1535	18	collectibility	collectibility	NOUN
ftr-393	1535	19	because	because	SCONJ
ftr-393	1535	20	the	the	DET
ftr-393	1535	21	taxpayers	taxpayer	NOUN
ftr-393	1535	22	offered	offer	VERB
ftr-393	1535	23	less	less	ADJ
ftr-393	1535	24	than	than	SCONJ
ftr-393	1535	25	they	they	PRON
ftr-393	1535	26	were	be	AUX
ftr-393	1535	27	able	able	ADJ
ftr-393	1535	28	to	to	PART
ftr-393	1535	29	pay	pay	VERB
ftr-393	1535	30	and	and	CCONJ
ftr-393	1535	31	the	the	DET
ftr-393	1535	32	irs	irs	PROPN
ftr-393	1535	33	’s	’s	PART
ftr-393	1535	34	rejection	rejection	NOUN
ftr-393	1535	35	of	of	ADP
ftr-393	1535	36	the	the	DET
ftr-393	1535	37	offer	offer	NOUN
ftr-393	1535	38	was	be	AUX
ftr-393	1535	39	“	"	PUNCT
ftr-393	1535	40	a	a	DET
ftr-393	1535	41	reasonable	reasonable	ADJ
ftr-393	1535	42	application	application	NOUN
ftr-393	1535	43	of	of	ADP
ftr-393	1535	44	the	the	DET
ftr-393	1535	45	guidelines	guideline	NOUN
ftr-393	1535	46	,	,	PUNCT
ftr-393	1535	47	which	which	PRON
ftr-393	1535	48	we	we	PRON
ftr-393	1535	49	decline	decline	VERB
ftr-393	1535	50	to	to	PART
ftr-393	1535	51	second	second	ADJ
ftr-393	1535	52	guess	guess	NOUN
ftr-393	1535	53	,	,	PUNCT
ftr-393	1535	54	”	"	PUNCT
ftr-393	1535	55	and	and	CCONJ
ftr-393	1535	56	was	be	AUX
ftr-393	1535	57	not	not	PART
ftr-393	1535	58	abusive	abusive	ADJ
ftr-393	1535	59	or	or	CCONJ
ftr-393	1535	60	unfair	unfair	ADJ
ftr-393	1535	61	.	.	PUNCT
ftr-393	1536	1	judge	judge	PROPN
ftr-393	1536	2	laro	laro	PROPN
ftr-393	1536	3	noted	note	VERB
ftr-393	1536	4	that	that	SCONJ
ftr-393	1536	5	under	under	ADP
ftr-393	1536	6	reg	reg	NOUN
ftr-393	1536	7	.	.	PUNCT
ftr-393	1537	1	§	§	PROPN
ftr-393	1537	2	301.7122	301.7122	PROPN
ftr-393	1537	3	-	-	SYM
ftr-393	1537	4	1(c)(3	1(c)(3	NUM
ftr-393	1537	5	)	)	PUNCT
ftr-393	1537	6	,	,	PUNCT
ftr-393	1537	7	“	"	PUNCT
ftr-393	1537	8	economic	economic	ADJ
ftr-393	1537	9	hardship	hardship	NOUN
ftr-393	1537	10	”	"	PUNCT
ftr-393	1537	11	exists	exist	VERB
ftr-393	1537	12	where	where	SCONJ
ftr-393	1537	13	a	a	DET
ftr-393	1537	14	taxpayer	taxpayer	NOUN
ftr-393	1537	15	is	be	AUX
ftr-393	1537	16	“	"	PUNCT
ftr-393	1537	17	unable	unable	ADJ
ftr-393	1537	18	to	to	PART
ftr-393	1537	19	pay	pay	VERB
ftr-393	1537	20	his	his	PRON
ftr-393	1537	21	or	or	CCONJ
ftr-393	1537	22	her	her	PRON
ftr-393	1537	23	reasonable	reasonable	ADJ
ftr-393	1537	24	basic	basic	ADJ
ftr-393	1537	25	living	living	NOUN
ftr-393	1537	26	expenses	expense	NOUN
ftr-393	1537	27	,	,	PUNCT
ftr-393	1537	28	”	"	PUNCT
ftr-393	1537	29	and	and	CCONJ
ftr-393	1537	30	the	the	DET
ftr-393	1537	31	taxpayers	taxpayer	NOUN
ftr-393	1537	32	must	must	AUX
ftr-393	1537	33	articulate	articulate	VERB
ftr-393	1537	34	with	with	ADP
ftr-393	1537	35	specificity	specificity	NOUN
ftr-393	1537	36	the	the	DET
ftr-393	1537	37	purported	purport	VERB
ftr-393	1537	38	economic	economic	ADJ
ftr-393	1537	39	hardship	hardship	NOUN
ftr-393	1537	40	they	they	PRON
ftr-393	1537	41	will	will	AUX
ftr-393	1537	42	suffer	suffer	VERB
ftr-393	1537	43	if	if	SCONJ
ftr-393	1537	44	they	they	PRON
ftr-393	1537	45	are	be	AUX
ftr-393	1537	46	not	not	PART
ftr-393	1537	47	allowed	allow	VERB
ftr-393	1537	48	to	to	PART
ftr-393	1537	49	compromise	compromise	VERB
ftr-393	1537	50	their	their	PRON
ftr-393	1537	51	liability	liability	NOUN
ftr-393	1537	52	.	.	PUNCT
ftr-393	1538	1	•	•	NUM
ftr-393	1538	2	judge	judge	PROPN
ftr-393	1538	3	laro	laro	PROPN
ftr-393	1538	4	refused	refuse	VERB
ftr-393	1538	5	to	to	PART
ftr-393	1538	6	consider	consider	VERB
ftr-393	1538	7	additional	additional	ADJ
ftr-393	1538	8	evidence	evidence	NOUN
ftr-393	1538	9	offered	offer	VERB
ftr-393	1538	10	by	by	ADP
ftr-393	1538	11	taxpayers	taxpayer	NOUN
ftr-393	1538	12	that	that	PRON
ftr-393	1538	13	was	be	AUX
ftr-393	1538	14	not	not	PART
ftr-393	1538	15	offered	offer	VERB
ftr-393	1538	16	during	during	ADP
ftr-393	1538	17	the	the	DET
ftr-393	1538	18	administrative	administrative	ADJ
ftr-393	1538	19	proceeding	proceeding	NOUN
ftr-393	1538	20	,	,	PUNCT
ftr-393	1538	21	stating	state	VERB
ftr-393	1538	22	,	,	PUNCT
ftr-393	1538	23	“	"	PUNCT
ftr-393	1538	24	as	as	SCONJ
ftr-393	1538	25	we	we	PRON
ftr-393	1538	26	read	read	VERB
ftr-393	1538	27	petitioners	petitioner	NOUN
ftr-393	1538	28	’	'	PUNCT
ftr-393	1538	29	memorandum	memorandum	NOUN
ftr-393	1538	30	in	in	ADP
ftr-393	1538	31	the	the	DET
ftr-393	1538	32	light	light	NOUN
ftr-393	1538	33	of	of	ADP
ftr-393	1538	34	the	the	DET
ftr-393	1538	35	record	record	NOUN
ftr-393	1538	36	as	as	ADP
ftr-393	1538	37	a	a	DET
ftr-393	1538	38	whole	whole	NOUN
ftr-393	1538	39	,	,	PUNCT
ftr-393	1538	40	petitioners	petitioner	NOUN
ftr-393	1538	41	wanted	want	VERB
ftr-393	1538	42	to	to	PART
ftr-393	1538	43	include	include	VERB
ftr-393	1538	44	the	the	DET
ftr-393	1538	45	external	external	ADJ
ftr-393	1538	46	evidence	evidence	NOUN
ftr-393	1538	47	in	in	ADP
ftr-393	1538	48	the	the	DET
ftr-393	1538	49	record	record	NOUN
ftr-393	1538	50	of	of	ADP
ftr-393	1538	51	this	this	DET
ftr-393	1538	52	case	case	NOUN
ftr-393	1538	53	to	to	PART
ftr-393	1538	54	prove	prove	VERB
ftr-393	1538	55	that	that	SCONJ
ftr-393	1538	56	[	[	X
ftr-393	1538	57	the	the	DET
ftr-393	1538	58	appeals	appeal	NOUN
ftr-393	1538	59	officer	officer	NOUN
ftr-393	1538	60	]	]	PUNCT
ftr-393	1538	61	abused	abuse	VERB
ftr-393	1538	62	her	her	PRON
ftr-393	1538	63	discretion	discretion	NOUN
ftr-393	1538	64	by	by	ADP
ftr-393	1538	65	not	not	PART
ftr-393	1538	66	considering	consider	VERB
ftr-393	1538	67	facts	fact	NOUN
ftr-393	1538	68	and	and	CCONJ
ftr-393	1538	69	documents	document	NOUN
ftr-393	1538	70	that	that	PRON
ftr-393	1538	71	they	they	PRON
ftr-393	1538	72	had	have	AUX
ftr-393	1538	73	consciously	consciously	ADV
ftr-393	1538	74	decided	decide	VERB
ftr-393	1538	75	not	not	PART
ftr-393	1538	76	to	to	PART
ftr-393	1538	77	give	give	VERB
ftr-393	1538	78	to	to	ADP
ftr-393	1538	79	her	she	PRON
ftr-393	1538	80	.	.	PUNCT
ftr-393	1538	81	”	"	PUNCT
ftr-393	1539	1	10	10	NUM
ftr-393	1539	2	.	.	PUNCT
ftr-393	1540	1	cristopher	cristopher	PROPN
ftr-393	1540	2	cross	cross	PROPN
ftr-393	1540	3	,	,	PUNCT
ftr-393	1540	4	inc	inc	PROPN
ftr-393	1540	5	.	.	PROPN
ftr-393	1541	1	v.	v.	PROPN
ftr-393	1541	2	united	united	PROPN
ftr-393	1541	3	states	states	PROPN
ftr-393	1541	4	,	,	PUNCT
ftr-393	1541	5	461	461	NUM
ftr-393	1541	6	f.3d	f.3d	NUM
ftr-393	1541	7	610	610	NUM
ftr-393	1541	8	(	(	PUNCT
ftr-393	1541	9	5th	5th	ADJ
ftr-393	1541	10	cir	cir	NOUN
ftr-393	1541	11	.	.	PUNCT
ftr-393	1542	1	8/21/06	8/21/06	NUM
ftr-393	1542	2	)	)	PUNCT
ftr-393	1542	3	.	.	PUNCT
ftr-393	1543	1	an	an	DET
ftr-393	1543	2	appeals	appeal	NOUN
ftr-393	1543	3	officer	officer	NOUN
ftr-393	1543	4	did	do	AUX
ftr-393	1543	5	not	not	PART
ftr-393	1543	6	abuse	abuse	VERB
ftr-393	1543	7	her	her	PRON
ftr-393	1543	8	discretion	discretion	NOUN
ftr-393	1543	9	in	in	ADP
ftr-393	1543	10	returning	return	VERB
ftr-393	1543	11	an	an	DET
ftr-393	1543	12	offer	offer	NOUN
ftr-393	1543	13	in	in	ADP
ftr-393	1543	14	compromise	compromise	NOUN
ftr-393	1543	15	as	as	ADP
ftr-393	1543	16	“	"	PUNCT
ftr-393	1543	17	nonprocessable	nonprocessable	ADJ
ftr-393	1543	18	”	"	PUNCT
ftr-393	1543	19	based	base	VERB
ftr-393	1543	20	upon	upon	SCONJ
ftr-393	1543	21	the	the	DET
ftr-393	1543	22	internal	internal	ADJ
ftr-393	1543	23	revenue	revenue	NOUN
ftr-393	1543	24	manual	manual	NOUN
ftr-393	1543	25	.	.	PUNCT
ftr-393	1544	1	taxpayer	taxpayer	NOUN
ftr-393	1544	2	had	have	AUX
ftr-393	1544	3	offered	offer	VERB
ftr-393	1544	4	$	$	SYM
ftr-393	1544	5	85,000	85,000	NUM
ftr-393	1544	6	on	on	ADP
ftr-393	1544	7	a	a	DET
ftr-393	1544	8	deferred	defer	VERB
ftr-393	1544	9	payment	payment	NOUN
ftr-393	1544	10	schedule	schedule	NOUN
ftr-393	1544	11	to	to	PART
ftr-393	1544	12	settle	settle	VERB
ftr-393	1544	13	an	an	DET
ftr-393	1544	14	assessed	assessed	ADJ
ftr-393	1544	15	liability	liability	NOUN
ftr-393	1544	16	for	for	ADP
ftr-393	1544	17	employment	employment	NOUN
ftr-393	1544	18	taxes	taxis	NOUN
ftr-393	1544	19	of	of	ADP
ftr-393	1544	20	$	$	SYM
ftr-393	1544	21	134,078	134,078	NUM
ftr-393	1544	22	for	for	ADP
ftr-393	1544	23	four	four	NUM
ftr-393	1544	24	quarters	quarter	NOUN
ftr-393	1544	25	.	.	PUNCT
ftr-393	1545	1	the	the	DET
ftr-393	1545	2	offer	offer	NOUN
ftr-393	1545	3	was	be	AUX
ftr-393	1545	4	rejected	reject	VERB
ftr-393	1545	5	because	because	SCONJ
ftr-393	1545	6	(	(	PUNCT
ftr-393	1545	7	1	1	X
ftr-393	1545	8	)	)	PUNCT
ftr-393	1545	9	the	the	DET
ftr-393	1545	10	taxpayer	taxpayer	NOUN
ftr-393	1545	11	had	have	AUX
ftr-393	1545	12	not	not	PART
ftr-393	1545	13	timely	timely	ADV
ftr-393	1545	14	made	make	VERB
ftr-393	1545	15	federal	federal	ADJ
ftr-393	1545	16	tax	tax	NOUN
ftr-393	1545	17	deposits	deposit	NOUN
ftr-393	1545	18	of	of	ADP
ftr-393	1545	19	estimated	estimate	VERB
ftr-393	1545	20	tax	tax	NOUN
ftr-393	1545	21	,	,	PUNCT
ftr-393	1545	22	and	and	CCONJ
ftr-393	1545	23	(	(	PUNCT
ftr-393	1545	24	2	2	X
ftr-393	1545	25	)	)	PUNCT
ftr-393	1545	26	it	it	PRON
ftr-393	1545	27	had	have	VERB
ftr-393	1545	28	520	520	NUM
ftr-393	1545	29	florida	florida	PROPN
ftr-393	1545	30	tax	tax	NOUN
ftr-393	1545	31	review	review	NOUN
ftr-393	1546	1	[	[	X
ftr-393	1546	2	vol	vol	NOUN
ftr-393	1546	3	.	.	PUNCT
ftr-393	1546	4	8	8	NUM
ftr-393	1546	5	:	:	PUNCT
ftr-393	1546	6	si	si	X
ftr-393	1546	7	more	more	ADJ
ftr-393	1546	8	than	than	ADP
ftr-393	1546	9	sufficient	sufficient	ADJ
ftr-393	1546	10	equity	equity	NOUN
ftr-393	1546	11	in	in	ADP
ftr-393	1546	12	accounts	account	NOUN
ftr-393	1546	13	receivable	receivable	ADJ
ftr-393	1546	14	and	and	CCONJ
ftr-393	1546	15	moveable	moveable	ADJ
ftr-393	1546	16	assets	asset	NOUN
ftr-393	1546	17	to	to	PART
ftr-393	1546	18	pay	pay	VERB
ftr-393	1546	19	the	the	DET
ftr-393	1546	20	tax	tax	NOUN
ftr-393	1546	21	in	in	ADP
ftr-393	1546	22	full	full	ADJ
ftr-393	1546	23	.	.	PUNCT
ftr-393	1547	1	11	11	NUM
ftr-393	1547	2	.	.	PUNCT
ftr-393	1548	1	pension	pension	NOUN
ftr-393	1548	2	protection	protection	PROPN
ftr-393	1548	3	act	act	PROPN
ftr-393	1548	4	§	§	PROPN
ftr-393	1548	5	855	855	NUM
ftr-393	1548	6	amends	amend	NOUN
ftr-393	1548	7	code	code	PROPN
ftr-393	1548	8	§	§	PROPN
ftr-393	1548	9	6330(d	6330(d	PROPN
ftr-393	1548	10	)	)	PUNCT
ftr-393	1549	1	to	to	PART
ftr-393	1549	2	provide	provide	VERB
ftr-393	1549	3	that	that	SCONJ
ftr-393	1549	4	all	all	DET
ftr-393	1549	5	appeals	appeal	NOUN
ftr-393	1549	6	of	of	ADP
ftr-393	1549	7	collection	collection	NOUN
ftr-393	1549	8	due	due	ADJ
ftr-393	1549	9	process	process	NOUN
ftr-393	1549	10	determinations	determination	NOUN
ftr-393	1549	11	are	be	AUX
ftr-393	1549	12	to	to	PART
ftr-393	1549	13	be	be	AUX
ftr-393	1549	14	made	make	VERB
ftr-393	1549	15	to	to	ADP
ftr-393	1549	16	the	the	DET
ftr-393	1549	17	tax	tax	NOUN
ftr-393	1549	18	court	court	NOUN
ftr-393	1549	19	.	.	PUNCT
ftr-393	1550	1	the	the	DET
ftr-393	1550	2	provision	provision	NOUN
ftr-393	1550	3	is	be	AUX
ftr-393	1550	4	effective	effective	ADJ
ftr-393	1550	5	for	for	ADP
ftr-393	1550	6	determinations	determination	NOUN
ftr-393	1550	7	made	make	VERB
ftr-393	1550	8	more	more	ADJ
ftr-393	1550	9	than	than	ADP
ftr-393	1550	10	60	60	NUM
ftr-393	1550	11	days	day	NOUN
ftr-393	1550	12	after	after	ADP
ftr-393	1550	13	the	the	DET
ftr-393	1550	14	august	august	PROPN
ftr-393	1550	15	17	17	NUM
ftr-393	1550	16	,	,	PUNCT
ftr-393	1550	17	2006	2006	NUM
ftr-393	1550	18	date	date	NOUN
ftr-393	1550	19	of	of	ADP
ftr-393	1550	20	enactment	enactment	NOUN
ftr-393	1550	21	.	.	PUNCT
ftr-393	1551	1	a.	a.	PROPN
ftr-393	1551	2	cc-2007	cc-2007	PROPN
ftr-393	1551	3	-	-	PUNCT
ftr-393	1551	4	001	001	NUM
ftr-393	1551	5	(	(	PUNCT
ftr-393	1551	6	10/13/06	10/13/06	PROPN
ftr-393	1551	7	)	)	PUNCT
ftr-393	1551	8	.	.	PUNCT
ftr-393	1552	1	2006	2006	NUM
ftr-393	1552	2	tnt	tnt	NOUN
ftr-393	1552	3	201	201	NUM
ftr-393	1552	4	-	-	SYM
ftr-393	1552	5	7	7	NUM
ftr-393	1552	6	.	.	PUNCT
ftr-393	1553	1	the	the	DET
ftr-393	1553	2	irs	irs	PROPN
ftr-393	1553	3	has	have	AUX
ftr-393	1553	4	provided	provide	VERB
ftr-393	1553	5	guidance	guidance	NOUN
ftr-393	1553	6	regarding	regard	VERB
ftr-393	1553	7	the	the	DET
ftr-393	1553	8	amendment	amendment	NOUN
ftr-393	1553	9	to	to	ADP
ftr-393	1553	10	§	§	PROPN
ftr-393	1553	11	6330(d	6330(d	NOUN
ftr-393	1553	12	)	)	PUNCT
ftr-393	1553	13	providing	provide	VERB
ftr-393	1553	14	the	the	DET
ftr-393	1553	15	tax	tax	NOUN
ftr-393	1553	16	court	court	NOUN
ftr-393	1553	17	with	with	ADP
ftr-393	1553	18	exclusive	exclusive	ADJ
ftr-393	1553	19	jurisdiction	jurisdiction	NOUN
ftr-393	1553	20	over	over	ADP
ftr-393	1553	21	review	review	NOUN
ftr-393	1553	22	of	of	ADP
ftr-393	1553	23	all	all	DET
ftr-393	1553	24	cdp	cdp	NOUN
ftr-393	1553	25	determinations	determination	NOUN
ftr-393	1553	26	issued	issue	VERB
ftr-393	1553	27	on	on	ADP
ftr-393	1553	28	or	or	CCONJ
ftr-393	1553	29	after	after	ADP
ftr-393	1553	30	10/17/06	10/17/06	PROPN
ftr-393	1553	31	.	.	PROPN
ftr-393	1553	32	12	12	NUM
ftr-393	1553	33	.	.	PUNCT
ftr-393	1554	1	t.d	t.d	PROPN
ftr-393	1554	2	.	.	PROPN
ftr-393	1554	3	9290	9290	NUM
ftr-393	1554	4	,	,	PUNCT
ftr-393	1554	5	miscellaneous	miscellaneous	ADJ
ftr-393	1554	6	changes	change	NOUN
ftr-393	1554	7	to	to	ADP
ftr-393	1554	8	collection	collection	NOUN
ftr-393	1554	9	due	due	ADJ
ftr-393	1554	10	process	process	NOUN
ftr-393	1554	11	procedures	procedure	NOUN
ftr-393	1554	12	relating	relate	VERB
ftr-393	1554	13	to	to	PART
ftr-393	1554	14	notice	notice	VERB
ftr-393	1554	15	and	and	CCONJ
ftr-393	1554	16	opportunity	opportunity	NOUN
ftr-393	1554	17	for	for	ADP
ftr-393	1554	18	hearing	hear	VERB
ftr-393	1554	19	upon	upon	SCONJ
ftr-393	1554	20	filing	filing	NOUN
ftr-393	1554	21	of	of	ADP
ftr-393	1554	22	notice	notice	NOUN
ftr-393	1554	23	of	of	ADP
ftr-393	1554	24	federal	federal	ADJ
ftr-393	1554	25	tax	tax	NOUN
ftr-393	1554	26	lien	lien	NOUN
ftr-393	1554	27	,	,	PUNCT
ftr-393	1554	28	71	71	NUM
ftr-393	1554	29	f.r	f.r	NOUN
ftr-393	1554	30	.	.	NOUN
ftr-393	1554	31	60835	60835	NUM
ftr-393	1554	32	(	(	PUNCT
ftr-393	1554	33	10/17/06	10/17/06	NUM
ftr-393	1554	34	)	)	PUNCT
ftr-393	1554	35	.	.	PUNCT
ftr-393	1555	1	these	these	DET
ftr-393	1555	2	final	final	ADJ
ftr-393	1555	3	regulations	regulation	NOUN
ftr-393	1555	4	amend	amend	VERB
ftr-393	1555	5	the	the	DET
ftr-393	1555	6	regulations	regulation	NOUN
ftr-393	1555	7	relating	relate	VERB
ftr-393	1555	8	to	to	ADP
ftr-393	1555	9	a	a	DET
ftr-393	1555	10	taxpayer	taxpayer	NOUN
ftr-393	1555	11	's	's	PART
ftr-393	1555	12	right	right	NOUN
ftr-393	1555	13	to	to	ADP
ftr-393	1555	14	a	a	DET
ftr-393	1555	15	hearing	hearing	NOUN
ftr-393	1555	16	under	under	ADP
ftr-393	1555	17	§	§	PROPN
ftr-393	1555	18	6320	6320	NUM
ftr-393	1555	19	after	after	ADP
ftr-393	1555	20	the	the	DET
ftr-393	1555	21	filing	filing	NOUN
ftr-393	1555	22	of	of	ADP
ftr-393	1555	23	a	a	DET
ftr-393	1555	24	notice	notice	NOUN
ftr-393	1555	25	of	of	ADP
ftr-393	1555	26	federal	federal	ADJ
ftr-393	1555	27	tax	tax	NOUN
ftr-393	1555	28	lien	lien	NOUN
ftr-393	1555	29	(	(	PUNCT
ftr-393	1555	30	nftl	nftl	NOUN
ftr-393	1555	31	)	)	PUNCT
ftr-393	1555	32	.	.	PUNCT
ftr-393	1556	1	they	they	PRON
ftr-393	1556	2	make	make	VERB
ftr-393	1556	3	certain	certain	ADJ
ftr-393	1556	4	clarifying	clarify	VERB
ftr-393	1556	5	changes	change	NOUN
ftr-393	1556	6	in	in	ADP
ftr-393	1556	7	the	the	DET
ftr-393	1556	8	way	way	NOUN
ftr-393	1556	9	collection	collection	NOUN
ftr-393	1556	10	due	due	ADJ
ftr-393	1556	11	process	process	NOUN
ftr-393	1556	12	hearings	hearing	NOUN
ftr-393	1556	13	are	be	AUX
ftr-393	1556	14	held	hold	VERB
ftr-393	1556	15	and	and	CCONJ
ftr-393	1556	16	specify	specify	VERB
ftr-393	1556	17	the	the	DET
ftr-393	1556	18	period	period	NOUN
ftr-393	1556	19	during	during	ADP
ftr-393	1556	20	which	which	PRON
ftr-393	1556	21	a	a	DET
ftr-393	1556	22	taxpayer	taxpayer	NOUN
ftr-393	1556	23	may	may	AUX
ftr-393	1556	24	request	request	VERB
ftr-393	1556	25	an	an	DET
ftr-393	1556	26	equivalent	equivalent	ADJ
ftr-393	1556	27	hearing	hearing	NOUN
ftr-393	1556	28	.	.	PUNCT
ftr-393	1557	1	the	the	DET
ftr-393	1557	2	final	final	ADJ
ftr-393	1557	3	regulations	regulation	NOUN
ftr-393	1557	4	affect	affect	VERB
ftr-393	1557	5	taxpayers	taxpayer	NOUN
ftr-393	1557	6	against	against	ADP
ftr-393	1557	7	whose	whose	DET
ftr-393	1557	8	property	property	NOUN
ftr-393	1557	9	or	or	CCONJ
ftr-393	1557	10	rights	right	NOUN
ftr-393	1557	11	to	to	PART
ftr-393	1557	12	property	property	VERB
ftr-393	1557	13	the	the	DET
ftr-393	1557	14	internal	internal	ADJ
ftr-393	1557	15	revenue	revenue	NOUN
ftr-393	1557	16	service	service	NOUN
ftr-393	1557	17	(	(	PUNCT
ftr-393	1557	18	irs	irs	PROPN
ftr-393	1557	19	)	)	PUNCT
ftr-393	1557	20	files	file	VERB
ftr-393	1557	21	a	a	DET
ftr-393	1557	22	nftl	nftl	NOUN
ftr-393	1557	23	.	.	PUNCT
ftr-393	1558	1	these	these	DET
ftr-393	1558	2	regulations	regulation	NOUN
ftr-393	1558	3	are	be	AUX
ftr-393	1558	4	effective	effective	ADJ
ftr-393	1558	5	11/16/06	11/16/06	PROPN
ftr-393	1558	6	.	.	PUNCT
ftr-393	1558	7	a.	a.	PROPN
ftr-393	1558	8	t.d	t.d	PROPN
ftr-393	1558	9	.	.	PROPN
ftr-393	1558	10	9291	9291	NUM
ftr-393	1558	11	,	,	PUNCT
ftr-393	1558	12	miscellaneous	miscellaneous	ADJ
ftr-393	1558	13	changes	change	NOUN
ftr-393	1558	14	to	to	ADP
ftr-393	1558	15	collection	collection	NOUN
ftr-393	1558	16	due	due	ADJ
ftr-393	1558	17	process	process	NOUN
ftr-393	1558	18	procedures	procedure	NOUN
ftr-393	1558	19	relating	relate	VERB
ftr-393	1558	20	to	to	PART
ftr-393	1558	21	notice	notice	VERB
ftr-393	1558	22	and	and	CCONJ
ftr-393	1558	23	opportunity	opportunity	NOUN
ftr-393	1558	24	for	for	ADP
ftr-393	1558	25	hearing	hear	VERB
ftr-393	1558	26	prior	prior	ADV
ftr-393	1558	27	to	to	ADP
ftr-393	1558	28	levy	levy	NOUN
ftr-393	1558	29	,	,	PUNCT
ftr-393	1558	30	71	71	NUM
ftr-393	1558	31	f.r	f.r	NOUN
ftr-393	1558	32	.	.	PROPN
ftr-393	1558	33	60827	60827	NUM
ftr-393	1558	34	(	(	PUNCT
ftr-393	1558	35	10/17/06	10/17/06	NUM
ftr-393	1558	36	)	)	PUNCT
ftr-393	1558	37	.	.	PUNCT
ftr-393	1559	1	these	these	DET
ftr-393	1559	2	final	final	ADJ
ftr-393	1559	3	regulations	regulation	NOUN
ftr-393	1559	4	amend	amend	VERB
ftr-393	1559	5	the	the	DET
ftr-393	1559	6	regulations	regulation	NOUN
ftr-393	1559	7	relating	relate	VERB
ftr-393	1559	8	to	to	ADP
ftr-393	1559	9	a	a	DET
ftr-393	1559	10	taxpayer	taxpayer	NOUN
ftr-393	1559	11	's	's	PART
ftr-393	1559	12	right	right	NOUN
ftr-393	1559	13	to	to	ADP
ftr-393	1559	14	a	a	DET
ftr-393	1559	15	hearing	hearing	NOUN
ftr-393	1559	16	before	before	ADV
ftr-393	1559	17	or	or	CCONJ
ftr-393	1559	18	,	,	PUNCT
ftr-393	1559	19	in	in	ADP
ftr-393	1559	20	limited	limited	ADJ
ftr-393	1559	21	cases	case	NOUN
ftr-393	1559	22	,	,	PUNCT
ftr-393	1559	23	after	after	ADP
ftr-393	1559	24	levy	levy	NOUN
ftr-393	1559	25	under	under	ADP
ftr-393	1559	26	§	§	PROPN
ftr-393	1559	27	6330	6330	NUM
ftr-393	1559	28	.	.	PUNCT
ftr-393	1560	1	they	they	PRON
ftr-393	1560	2	make	make	VERB
ftr-393	1560	3	certain	certain	ADJ
ftr-393	1560	4	clarifying	clarify	VERB
ftr-393	1560	5	changes	change	NOUN
ftr-393	1560	6	in	in	ADP
ftr-393	1560	7	the	the	DET
ftr-393	1560	8	way	way	NOUN
ftr-393	1560	9	cdp	cdp	NOUN
ftr-393	1560	10	hearings	hearing	NOUN
ftr-393	1560	11	are	be	AUX
ftr-393	1560	12	held	hold	VERB
ftr-393	1560	13	and	and	CCONJ
ftr-393	1560	14	specify	specify	VERB
ftr-393	1560	15	the	the	DET
ftr-393	1560	16	period	period	NOUN
ftr-393	1560	17	during	during	ADP
ftr-393	1560	18	which	which	PRON
ftr-393	1560	19	a	a	DET
ftr-393	1560	20	taxpayer	taxpayer	NOUN
ftr-393	1560	21	may	may	AUX
ftr-393	1560	22	request	request	VERB
ftr-393	1560	23	an	an	DET
ftr-393	1560	24	equivalent	equivalent	ADJ
ftr-393	1560	25	hearing	hearing	NOUN
ftr-393	1560	26	.	.	PUNCT
ftr-393	1561	1	the	the	DET
ftr-393	1561	2	final	final	ADJ
ftr-393	1561	3	regulations	regulation	NOUN
ftr-393	1561	4	affect	affect	VERB
ftr-393	1561	5	taxpayers	taxpayer	NOUN
ftr-393	1561	6	against	against	ADP
ftr-393	1561	7	whose	whose	DET
ftr-393	1561	8	property	property	NOUN
ftr-393	1561	9	or	or	CCONJ
ftr-393	1561	10	rights	right	NOUN
ftr-393	1561	11	to	to	PART
ftr-393	1561	12	property	property	VERB
ftr-393	1561	13	the	the	DET
ftr-393	1561	14	internal	internal	ADJ
ftr-393	1561	15	revenue	revenue	NOUN
ftr-393	1561	16	service	service	NOUN
ftr-393	1561	17	(	(	PUNCT
ftr-393	1561	18	irs	irs	PROPN
ftr-393	1561	19	)	)	PUNCT
ftr-393	1561	20	intends	intend	VERB
ftr-393	1561	21	to	to	PART
ftr-393	1561	22	levy	levy	VERB
ftr-393	1561	23	.	.	PUNCT
ftr-393	1562	1	these	these	DET
ftr-393	1562	2	regulations	regulation	NOUN
ftr-393	1562	3	are	be	AUX
ftr-393	1562	4	applicable	applicable	ADJ
ftr-393	1562	5	to	to	ADP
ftr-393	1562	6	requests	request	NOUN
ftr-393	1562	7	for	for	ADP
ftr-393	1562	8	cdp	cdp	NOUN
ftr-393	1562	9	hearings	hearing	NOUN
ftr-393	1562	10	after	after	ADP
ftr-393	1562	11	11/16/06	11/16/06	PROPN
ftr-393	1562	12	.	.	PUNCT
ftr-393	1562	13	g.	g.	PROPN
ftr-393	1562	14	innocent	innocent	ADJ
ftr-393	1562	15	spouse	spouse	NOUN
ftr-393	1562	16	1	1	NUM
ftr-393	1562	17	.	.	PUNCT
ftr-393	1563	1	no	no	DET
ftr-393	1563	2	“	"	PUNCT
ftr-393	1563	3	plain	plain	ADJ
ftr-393	1563	4	language	language	NOUN
ftr-393	1563	5	”	"	PUNCT
ftr-393	1563	6	limitation	limitation	NOUN
ftr-393	1563	7	of	of	ADP
ftr-393	1563	8	the	the	DET
ftr-393	1563	9	tax	tax	NOUN
ftr-393	1563	10	court	court	NOUN
ftr-393	1563	11	’s	’s	PART
ftr-393	1563	12	jurisdiction	jurisdiction	NOUN
ftr-393	1563	13	in	in	ADP
ftr-393	1563	14	this	this	DET
ftr-393	1563	15	case	case	NOUN
ftr-393	1563	16	.	.	PUNCT
ftr-393	1564	1	ewing	ewing	PROPN
ftr-393	1564	2	v.	v.	PROPN
ftr-393	1564	3	commissioner	commissioner	PROPN
ftr-393	1564	4	,	,	PUNCT
ftr-393	1564	5	118	118	NUM
ftr-393	1564	6	t.c	t.c	PROPN
ftr-393	1564	7	.	.	PROPN
ftr-393	1564	8	494	494	NUM
ftr-393	1564	9	(	(	PUNCT
ftr-393	1564	10	5/31/02	5/31/02	NUM
ftr-393	1564	11	)	)	PUNCT
ftr-393	1564	12	.	.	PUNCT
ftr-393	1565	1	the	the	DET
ftr-393	1565	2	taxpayer	taxpayer	NOUN
ftr-393	1565	3	and	and	CCONJ
ftr-393	1565	4	her	her	PRON
ftr-393	1565	5	husband	husband	NOUN
ftr-393	1565	6	filed	file	VERB
ftr-393	1565	7	a	a	DET
ftr-393	1565	8	joint	joint	ADJ
ftr-393	1565	9	return	return	NOUN
ftr-393	1565	10	but	but	CCONJ
ftr-393	1565	11	did	do	AUX
ftr-393	1565	12	not	not	PART
ftr-393	1565	13	pay	pay	VERB
ftr-393	1565	14	all	all	PRON
ftr-393	1565	15	of	of	ADP
ftr-393	1565	16	the	the	DET
ftr-393	1565	17	tax	tax	NOUN
ftr-393	1565	18	shown	show	VERB
ftr-393	1565	19	on	on	ADP
ftr-393	1565	20	the	the	DET
ftr-393	1565	21	return	return	NOUN
ftr-393	1565	22	.	.	PUNCT
ftr-393	1566	1	subsequently	subsequently	ADV
ftr-393	1566	2	,	,	PUNCT
ftr-393	1566	3	before	before	SCONJ
ftr-393	1566	4	the	the	DET
ftr-393	1566	5	irs	irs	PROPN
ftr-393	1566	6	asserted	assert	VERB
ftr-393	1566	7	any	any	DET
ftr-393	1566	8	deficiency	deficiency	NOUN
ftr-393	1566	9	,	,	PUNCT
ftr-393	1566	10	the	the	DET
ftr-393	1566	11	taxpayer	taxpayer	NOUN
ftr-393	1566	12	requested	request	VERB
ftr-393	1566	13	equitable	equitable	ADJ
ftr-393	1566	14	relief	relief	NOUN
ftr-393	1566	15	from	from	ADP
ftr-393	1566	16	joint	joint	ADJ
ftr-393	1566	17	and	and	CCONJ
ftr-393	1566	18	several	several	ADJ
ftr-393	1566	19	2007	2007	NUM
ftr-393	1566	20	]	]	PUNCT
ftr-393	1566	21	recent	recent	ADJ
ftr-393	1566	22	developments	development	NOUN
ftr-393	1566	23	in	in	ADP
ftr-393	1566	24	federal	federal	ADJ
ftr-393	1566	25	income	income	NOUN
ftr-393	1566	26	taxation	taxation	NOUN
ftr-393	1566	27	521	521	NUM
ftr-393	1566	28	liability	liability	NOUN
ftr-393	1566	29	under	under	ADP
ftr-393	1566	30	§	§	PROPN
ftr-393	1566	31	6015(f	6015(f	NUM
ftr-393	1566	32	)	)	PUNCT
ftr-393	1566	33	.	.	PUNCT
ftr-393	1567	1	the	the	DET
ftr-393	1567	2	irs	irs	PROPN
ftr-393	1567	3	denied	deny	VERB
ftr-393	1567	4	relief	relief	NOUN
ftr-393	1567	5	and	and	CCONJ
ftr-393	1567	6	mailed	mail	VERB
ftr-393	1567	7	a	a	DET
ftr-393	1567	8	notice	notice	NOUN
ftr-393	1567	9	of	of	ADP
ftr-393	1567	10	determination	determination	NOUN
ftr-393	1567	11	that	that	PRON
ftr-393	1567	12	was	be	AUX
ftr-393	1567	13	not	not	PART
ftr-393	1567	14	mailed	mail	VERB
ftr-393	1567	15	to	to	ADP
ftr-393	1567	16	the	the	DET
ftr-393	1567	17	taxpayer	taxpayer	NOUN
ftr-393	1567	18	’s	’s	PART
ftr-393	1567	19	last	last	ADJ
ftr-393	1567	20	known	know	VERB
ftr-393	1567	21	address	address	NOUN
ftr-393	1567	22	,	,	PUNCT
ftr-393	1567	23	but	but	CCONJ
ftr-393	1567	24	was	be	AUX
ftr-393	1567	25	actually	actually	ADV
ftr-393	1567	26	received	receive	VERB
ftr-393	1567	27	by	by	ADP
ftr-393	1567	28	the	the	DET
ftr-393	1567	29	88th	88th	ADJ
ftr-393	1567	30	day	day	NOUN
ftr-393	1567	31	after	after	SCONJ
ftr-393	1567	32	it	it	PRON
ftr-393	1567	33	was	be	AUX
ftr-393	1567	34	mailed	mail	VERB
ftr-393	1567	35	.	.	PUNCT
ftr-393	1568	1	the	the	DET
ftr-393	1568	2	taxpayer	taxpayer	NOUN
ftr-393	1568	3	’s	’s	PART
ftr-393	1568	4	petition	petition	NOUN
ftr-393	1568	5	for	for	ADP
ftr-393	1568	6	review	review	NOUN
ftr-393	1568	7	was	be	AUX
ftr-393	1568	8	postmarked	postmark	VERB
ftr-393	1568	9	92	92	NUM
ftr-393	1568	10	days	day	NOUN
ftr-393	1568	11	after	after	ADP
ftr-393	1568	12	the	the	DET
ftr-393	1568	13	mailing	mailing	NOUN
ftr-393	1568	14	of	of	ADP
ftr-393	1568	15	the	the	DET
ftr-393	1568	16	notice	notice	NOUN
ftr-393	1568	17	,	,	PUNCT
ftr-393	1568	18	and	and	CCONJ
ftr-393	1568	19	was	be	AUX
ftr-393	1568	20	received	receive	VERB
ftr-393	1568	21	and	and	CCONJ
ftr-393	1568	22	filed	file	VERB
ftr-393	1568	23	seven	seven	NUM
ftr-393	1568	24	days	day	NOUN
ftr-393	1568	25	later	later	ADV
ftr-393	1568	26	.	.	PUNCT
ftr-393	1569	1	the	the	DET
ftr-393	1569	2	commissioner	commissioner	NOUN
ftr-393	1569	3	moved	move	VERB
ftr-393	1569	4	to	to	PART
ftr-393	1569	5	dismiss	dismiss	VERB
ftr-393	1569	6	on	on	ADP
ftr-393	1569	7	the	the	DET
ftr-393	1569	8	ground	ground	NOUN
ftr-393	1569	9	that	that	SCONJ
ftr-393	1569	10	the	the	DET
ftr-393	1569	11	petition	petition	NOUN
ftr-393	1569	12	was	be	AUX
ftr-393	1569	13	not	not	PART
ftr-393	1569	14	timely	timely	ADV
ftr-393	1569	15	filed	file	VERB
ftr-393	1569	16	.	.	PUNCT
ftr-393	1570	1	the	the	DET
ftr-393	1570	2	tax	tax	NOUN
ftr-393	1570	3	court	court	PROPN
ftr-393	1570	4	sua	sua	PROPN
ftr-393	1570	5	sponte	sponte	PROPN
ftr-393	1570	6	raised	raise	VERB
ftr-393	1570	7	the	the	DET
ftr-393	1570	8	issue	issue	NOUN
ftr-393	1570	9	of	of	ADP
ftr-393	1570	10	whether	whether	SCONJ
ftr-393	1570	11	it	it	PRON
ftr-393	1570	12	had	have	AUX
ftr-393	1570	13	jurisdiction	jurisdiction	NOUN
ftr-393	1570	14	under	under	ADP
ftr-393	1570	15	§	§	PROPN
ftr-393	1570	16	6015(e	6015(e	NOUN
ftr-393	1570	17	)	)	PUNCT
ftr-393	1570	18	to	to	PART
ftr-393	1570	19	review	review	VERB
ftr-393	1570	20	the	the	DET
ftr-393	1570	21	irs	irs	PROPN
ftr-393	1570	22	’s	’s	PART
ftr-393	1570	23	denial	denial	NOUN
ftr-393	1570	24	of	of	ADP
ftr-393	1570	25	§	§	PROPN
ftr-393	1570	26	6015(f	6015(f	NUM
ftr-393	1570	27	)	)	PUNCT
ftr-393	1570	28	relief	relief	NOUN
ftr-393	1570	29	where	where	SCONJ
ftr-393	1570	30	no	no	DET
ftr-393	1570	31	deficiency	deficiency	NOUN
ftr-393	1570	32	had	have	AUX
ftr-393	1570	33	been	be	AUX
ftr-393	1570	34	asserted	assert	VERB
ftr-393	1570	35	.	.	PUNCT
ftr-393	1571	1	[	[	X
ftr-393	1571	2	section	section	NOUN
ftr-393	1571	3	6015(e	6015(e	NOUN
ftr-393	1571	4	)	)	PUNCT
ftr-393	1571	5	,	,	PUNCT
ftr-393	1571	6	granting	grant	VERB
ftr-393	1571	7	the	the	DET
ftr-393	1571	8	tax	tax	NOUN
ftr-393	1571	9	court	court	NOUN
ftr-393	1571	10	jurisdiction	jurisdiction	NOUN
ftr-393	1571	11	to	to	PART
ftr-393	1571	12	review	review	VERB
ftr-393	1571	13	denials	denial	NOUN
ftr-393	1571	14	of	of	ADP
ftr-393	1571	15	§	§	PROPN
ftr-393	1571	16	6015	6015	NUM
ftr-393	1571	17	relief	relief	NOUN
ftr-393	1571	18	,	,	PUNCT
ftr-393	1571	19	as	as	SCONJ
ftr-393	1571	20	amended	amend	VERB
ftr-393	1571	21	by	by	ADP
ftr-393	1571	22	the	the	DET
ftr-393	1571	23	consolidated	consolidated	ADJ
ftr-393	1571	24	appropriations	appropriation	NOUN
ftr-393	1571	25	act	act	NOUN
ftr-393	1571	26	of	of	ADP
ftr-393	1571	27	2001	2001	NUM
ftr-393	1571	28	,	,	PUNCT
ftr-393	1571	29	begins	begin	VERB
ftr-393	1571	30	,	,	PUNCT
ftr-393	1571	31	“	"	PUNCT
ftr-393	1571	32	in	in	ADP
ftr-393	1571	33	the	the	DET
ftr-393	1571	34	case	case	NOUN
ftr-393	1571	35	of	of	ADP
ftr-393	1571	36	an	an	DET
ftr-393	1571	37	individual	individual	NOUN
ftr-393	1571	38	against	against	ADP
ftr-393	1571	39	whom	whom	PRON
ftr-393	1571	40	a	a	DET
ftr-393	1571	41	deficiency	deficiency	NOUN
ftr-393	1571	42	has	have	AUX
ftr-393	1571	43	been	be	AUX
ftr-393	1571	44	asserted	assert	VERB
ftr-393	1571	45	and	and	CCONJ
ftr-393	1571	46	who	who	PRON
ftr-393	1571	47	elects	elect	VERB
ftr-393	1571	48	to	to	PART
ftr-393	1571	49	have	have	VERB
ftr-393	1571	50	subsection	subsection	NOUN
ftr-393	1571	51	(	(	PUNCT
ftr-393	1571	52	b	b	NOUN
ftr-393	1571	53	)	)	PUNCT
ftr-393	1571	54	or	or	CCONJ
ftr-393	1571	55	(	(	PUNCT
ftr-393	1571	56	c	c	NOUN
ftr-393	1571	57	)	)	PUNCT
ftr-393	1571	58	apply	apply	VERB
ftr-393	1571	59	...	...	PUNCT
ftr-393	1571	60	”	"	PUNCT
ftr-393	1571	61	]	]	PUNCT
ftr-393	1571	62	in	in	ADP
ftr-393	1571	63	a	a	DET
ftr-393	1571	64	reviewed	review	VERB
ftr-393	1571	65	opinion	opinion	NOUN
ftr-393	1571	66	by	by	ADP
ftr-393	1571	67	judge	judge	PROPN
ftr-393	1571	68	ruwe	ruwe	PROPN
ftr-393	1571	69	,	,	PUNCT
ftr-393	1571	70	the	the	DET
ftr-393	1571	71	majority	majority	NOUN
ftr-393	1571	72	(	(	PUNCT
ftr-393	1571	73	9	9	NUM
ftr-393	1571	74	-	-	SYM
ftr-393	1571	75	4	4	NUM
ftr-393	1571	76	)	)	PUNCT
ftr-393	1571	77	held	hold	VERB
ftr-393	1571	78	that	that	SCONJ
ftr-393	1571	79	the	the	DET
ftr-393	1571	80	tax	tax	NOUN
ftr-393	1571	81	court	court	NOUN
ftr-393	1571	82	has	have	VERB
ftr-393	1571	83	jurisdiction	jurisdiction	NOUN
ftr-393	1571	84	to	to	PART
ftr-393	1571	85	review	review	VERB
ftr-393	1571	86	a	a	DET
ftr-393	1571	87	denial	denial	NOUN
ftr-393	1571	88	of	of	ADP
ftr-393	1571	89	§	§	PROPN
ftr-393	1571	90	6015(f	6015(f	NUM
ftr-393	1571	91	)	)	PUNCT
ftr-393	1571	92	relief	relief	NOUN
ftr-393	1571	93	in	in	ADP
ftr-393	1571	94	a	a	DET
ftr-393	1571	95	stand	stand	NOUN
ftr-393	1571	96	alone	alone	ADV
ftr-393	1571	97	petition	petition	NOUN
ftr-393	1571	98	where	where	SCONJ
ftr-393	1571	99	the	the	DET
ftr-393	1571	100	taxpayer	taxpayer	NOUN
ftr-393	1571	101	is	be	AUX
ftr-393	1571	102	seeking	seek	VERB
ftr-393	1571	103	relief	relief	NOUN
ftr-393	1571	104	from	from	ADP
ftr-393	1571	105	liability	liability	NOUN
ftr-393	1571	106	of	of	ADP
ftr-393	1571	107	tax	tax	NOUN
ftr-393	1571	108	shown	show	VERB
ftr-393	1571	109	on	on	ADP
ftr-393	1571	110	the	the	DET
ftr-393	1571	111	return	return	NOUN
ftr-393	1571	112	,	,	PUNCT
ftr-393	1571	113	without	without	ADP
ftr-393	1571	114	a	a	DET
ftr-393	1571	115	deficiency	deficiency	NOUN
ftr-393	1571	116	having	having	AUX
ftr-393	1571	117	been	be	AUX
ftr-393	1571	118	asserted	assert	VERB
ftr-393	1571	119	.	.	PUNCT
ftr-393	1572	1	the	the	DET
ftr-393	1572	2	court	court	NOUN
ftr-393	1572	3	further	far	ADV
ftr-393	1572	4	held	hold	VERB
ftr-393	1572	5	that	that	SCONJ
ftr-393	1572	6	the	the	DET
ftr-393	1572	7	petition	petition	NOUN
ftr-393	1572	8	was	be	AUX
ftr-393	1572	9	timely	timely	ADJ
ftr-393	1572	10	because	because	SCONJ
ftr-393	1572	11	it	it	PRON
ftr-393	1572	12	was	be	AUX
ftr-393	1572	13	filed	file	VERB
ftr-393	1572	14	more	more	ADJ
ftr-393	1572	15	than	than	ADP
ftr-393	1572	16	6	6	NUM
ftr-393	1572	17	months	month	NOUN
ftr-393	1572	18	after	after	ADP
ftr-393	1572	19	the	the	DET
ftr-393	1572	20	date	date	NOUN
ftr-393	1572	21	she	she	PRON
ftr-393	1572	22	submitted	submit	VERB
ftr-393	1572	23	her	her	PRON
ftr-393	1572	24	request	request	NOUN
ftr-393	1572	25	for	for	ADP
ftr-393	1572	26	relief	relief	NOUN
ftr-393	1572	27	[	[	X
ftr-393	1572	28	see	see	VERB
ftr-393	1572	29	§	§	PROPN
ftr-393	1572	30	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-393	1572	31	)	)	PUNCT
ftr-393	1572	32	]	]	PUNCT
ftr-393	1572	33	,	,	PUNCT
ftr-393	1572	34	the	the	DET
ftr-393	1572	35	irs	irs	PROPN
ftr-393	1572	36	failed	fail	VERB
ftr-393	1572	37	to	to	PART
ftr-393	1572	38	mail	mail	VERB
ftr-393	1572	39	the	the	DET
ftr-393	1572	40	notice	notice	NOUN
ftr-393	1572	41	of	of	ADP
ftr-393	1572	42	determination	determination	NOUN
ftr-393	1572	43	to	to	ADP
ftr-393	1572	44	taxpayer	taxpayer	PROPN
ftr-393	1572	45	’s	’s	PART
ftr-393	1572	46	last	last	ADJ
ftr-393	1572	47	known	know	VERB
ftr-393	1572	48	address	address	NOUN
ftr-393	1572	49	,	,	PUNCT
ftr-393	1572	50	and	and	CCONJ
ftr-393	1572	51	the	the	DET
ftr-393	1572	52	misaddressed	misaddress	VERB
ftr-393	1572	53	notice	notice	NOUN
ftr-393	1572	54	prejudiced	prejudice	VERB
ftr-393	1572	55	the	the	DET
ftr-393	1572	56	taxpayer	taxpayer	NOUN
ftr-393	1572	57	’s	’s	PART
ftr-393	1572	58	ability	ability	NOUN
ftr-393	1572	59	to	to	PART
ftr-393	1572	60	file	file	VERB
ftr-393	1572	61	her	her	PRON
ftr-393	1572	62	petition	petition	NOUN
ftr-393	1572	63	within	within	ADP
ftr-393	1572	64	90	90	NUM
ftr-393	1572	65	days	day	NOUN
ftr-393	1572	66	after	after	ADP
ftr-393	1572	67	the	the	DET
ftr-393	1572	68	mailing	mailing	NOUN
ftr-393	1572	69	of	of	ADP
ftr-393	1572	70	the	the	DET
ftr-393	1572	71	notice	notice	NOUN
ftr-393	1572	72	.	.	PUNCT
ftr-393	1573	1	the	the	DET
ftr-393	1573	2	court	court	NOUN
ftr-393	1573	3	concluded	conclude	VERB
ftr-393	1573	4	that	that	SCONJ
ftr-393	1573	5	:	:	PUNCT
ftr-393	1573	6	[	[	X
ftr-393	1573	7	t]he	t]he	X
ftr-393	1573	8	language	language	NOUN
ftr-393	1573	9	“	"	PUNCT
ftr-393	1573	10	against	against	ADP
ftr-393	1573	11	whom	whom	PRON
ftr-393	1573	12	a	a	DET
ftr-393	1573	13	deficiency	deficiency	NOUN
ftr-393	1573	14	has	have	AUX
ftr-393	1573	15	been	be	AUX
ftr-393	1573	16	asserted	assert	VERB
ftr-393	1573	17	”	"	PUNCT
ftr-393	1573	18	was	be	AUX
ftr-393	1573	19	inserted	insert	VERB
ftr-393	1573	20	into	into	ADP
ftr-393	1573	21	section	section	NOUN
ftr-393	1573	22	6015(e	6015(e	NOUN
ftr-393	1573	23	)	)	PUNCT
ftr-393	1573	24	to	to	ADP
ftr-393	1573	25	*	*	PROPN
ftr-393	1573	26	*	*	PUNCT
ftr-393	1573	27	*	*	PUNCT
ftr-393	1573	28	to	to	PART
ftr-393	1573	29	prevent	prevent	VERB
ftr-393	1573	30	taxpayers	taxpayer	NOUN
ftr-393	1573	31	from	from	ADP
ftr-393	1573	32	submitting	submit	VERB
ftr-393	1573	33	premature	premature	ADJ
ftr-393	1573	34	requests	request	NOUN
ftr-393	1573	35	to	to	ADP
ftr-393	1573	36	the	the	DET
ftr-393	1573	37	commissioner	commissioner	NOUN
ftr-393	1573	38	for	for	ADP
ftr-393	1573	39	relief	relief	NOUN
ftr-393	1573	40	from	from	ADP
ftr-393	1573	41	potential	potential	ADJ
ftr-393	1573	42	deficiencies	deficiency	NOUN
ftr-393	1573	43	before	before	SCONJ
ftr-393	1573	44	the	the	DET
ftr-393	1573	45	commissioner	commissioner	NOUN
ftr-393	1573	46	had	have	AUX
ftr-393	1573	47	asserted	assert	VERB
ftr-393	1573	48	that	that	SCONJ
ftr-393	1573	49	additional	additional	ADJ
ftr-393	1573	50	taxes	taxis	NOUN
ftr-393	1573	51	were	be	AUX
ftr-393	1573	52	owed	owe	VERB
ftr-393	1573	53	.	.	PUNCT
ftr-393	1574	1	*	*	PUNCT
ftr-393	1574	2	*	*	PUNCT
ftr-393	1574	3	*	*	PUNCT
ftr-393	1574	4	congress	congress	PROPN
ftr-393	1574	5	was	be	AUX
ftr-393	1574	6	concerned	concern	VERB
ftr-393	1574	7	with	with	ADP
ftr-393	1574	8	the	the	DET
ftr-393	1574	9	proper	proper	ADJ
ftr-393	1574	10	timing	timing	NOUN
ftr-393	1574	11	of	of	ADP
ftr-393	1574	12	a	a	DET
ftr-393	1574	13	request	request	NOUN
ftr-393	1574	14	for	for	ADP
ftr-393	1574	15	relief	relief	NOUN
ftr-393	1574	16	for	for	ADP
ftr-393	1574	17	underreported	underreported	ADJ
ftr-393	1574	18	tax	tax	NOUN
ftr-393	1574	19	and	and	CCONJ
ftr-393	1574	20	intended	intend	VERB
ftr-393	1574	21	that	that	SCONJ
ftr-393	1574	22	taxpayers	taxpayer	NOUN
ftr-393	1574	23	not	not	PART
ftr-393	1574	24	be	be	AUX
ftr-393	1574	25	allowed	allow	VERB
ftr-393	1574	26	to	to	PART
ftr-393	1574	27	submit	submit	VERB
ftr-393	1574	28	a	a	DET
ftr-393	1574	29	request	request	NOUN
ftr-393	1574	30	to	to	ADP
ftr-393	1574	31	the	the	DET
ftr-393	1574	32	commissioner	commissioner	NOUN
ftr-393	1574	33	regarding	regard	VERB
ftr-393	1574	34	underreported	underreported	ADJ
ftr-393	1574	35	tax	tax	NOUN
ftr-393	1574	36	until	until	SCONJ
ftr-393	1574	37	after	after	SCONJ
ftr-393	1574	38	the	the	DET
ftr-393	1574	39	issue	issue	NOUN
ftr-393	1574	40	was	be	AUX
ftr-393	1574	41	raised	raise	VERB
ftr-393	1574	42	by	by	ADP
ftr-393	1574	43	the	the	DET
ftr-393	1574	44	irs	irs	PROPN
ftr-393	1574	45	.	.	PUNCT
ftr-393	1575	1	there	there	PRON
ftr-393	1575	2	is	be	VERB
ftr-393	1575	3	nothing	nothing	PRON
ftr-393	1575	4	in	in	ADP
ftr-393	1575	5	the	the	DET
ftr-393	1575	6	legislative	legislative	ADJ
ftr-393	1575	7	history	history	NOUN
ftr-393	1575	8	indicating	indicate	VERB
ftr-393	1575	9	that	that	SCONJ
ftr-393	1575	10	the	the	DET
ftr-393	1575	11	amendment	amendment	NOUN
ftr-393	1575	12	of	of	ADP
ftr-393	1575	13	section	section	NOUN
ftr-393	1575	14	6015(e	6015(e	PUNCT
ftr-393	1575	15	)	)	PUNCT
ftr-393	1576	1	*	*	PUNCT
ftr-393	1576	2	*	*	PUNCT
ftr-393	1576	3	*	*	PUNCT
ftr-393	1576	4	,	,	PUNCT
ftr-393	1576	5	was	be	AUX
ftr-393	1576	6	intended	intend	VERB
ftr-393	1576	7	to	to	PART
ftr-393	1576	8	eliminate	eliminate	VERB
ftr-393	1576	9	our	our	PRON
ftr-393	1576	10	jurisdiction	jurisdiction	NOUN
ftr-393	1576	11	regarding	regard	VERB
ftr-393	1576	12	claims	claim	NOUN
ftr-393	1576	13	for	for	ADP
ftr-393	1576	14	equitable	equitable	ADJ
ftr-393	1576	15	relief	relief	NOUN
ftr-393	1576	16	under	under	ADP
ftr-393	1576	17	section	section	NOUN
ftr-393	1576	18	6015(f	6015(f	NUM
ftr-393	1576	19	)	)	PUNCT
ftr-393	1576	20	over	over	ADP
ftr-393	1576	21	which	which	PRON
ftr-393	1576	22	we	we	PRON
ftr-393	1576	23	previously	previously	ADV
ftr-393	1576	24	had	have	VERB
ftr-393	1576	25	jurisdiction	jurisdiction	NOUN
ftr-393	1576	26	.	.	PUNCT
ftr-393	1577	1	the	the	DET
ftr-393	1577	2	stated	state	VERB
ftr-393	1577	3	purpose	purpose	NOUN
ftr-393	1577	4	for	for	ADP
ftr-393	1577	5	inserting	insert	VERB
ftr-393	1577	6	the	the	DET
ftr-393	1577	7	language	language	NOUN
ftr-393	1577	8	“	"	PUNCT
ftr-393	1577	9	against	against	ADP
ftr-393	1577	10	whom	whom	PRON
ftr-393	1577	11	a	a	DET
ftr-393	1577	12	deficiency	deficiency	NOUN
ftr-393	1577	13	has	have	AUX
ftr-393	1577	14	been	be	AUX
ftr-393	1577	15	asserted	assert	VERB
ftr-393	1577	16	”	"	PUNCT
ftr-393	1577	17	into	into	ADP
ftr-393	1577	18	section	section	NOUN
ftr-393	1577	19	6015(e	6015(e	NOUN
ftr-393	1577	20	)	)	PUNCT
ftr-393	1577	21	was	be	AUX
ftr-393	1577	22	to	to	PART
ftr-393	1577	23	clarify	clarify	VERB
ftr-393	1577	24	the	the	DET
ftr-393	1577	25	proper	proper	ADJ
ftr-393	1577	26	time	time	NOUN
ftr-393	1577	27	for	for	SCONJ
ftr-393	1577	28	a	a	DET
ftr-393	1577	29	taxpayer	taxpayer	NOUN
ftr-393	1577	30	to	to	PART
ftr-393	1577	31	submit	submit	VERB
ftr-393	1577	32	a	a	DET
ftr-393	1577	33	request	request	NOUN
ftr-393	1577	34	to	to	ADP
ftr-393	1577	35	the	the	DET
ftr-393	1577	36	commissioner	commissioner	NOUN
ftr-393	1577	37	for	for	ADP
ftr-393	1577	38	relief	relief	NOUN
ftr-393	1577	39	under	under	ADP
ftr-393	1577	40	section	section	NOUN
ftr-393	1577	41	6015	6015	NUM
ftr-393	1577	42	regarding	regard	VERB
ftr-393	1577	43	underreported	underreported	ADJ
ftr-393	1577	44	taxes	taxis	NOUN
ftr-393	1577	45	.	.	PUNCT
ftr-393	1578	1	we	we	PRON
ftr-393	1578	2	conclude	conclude	VERB
ftr-393	1578	3	that	that	SCONJ
ftr-393	1578	4	the	the	DET
ftr-393	1578	5	amendment	amendment	NOUN
ftr-393	1578	6	of	of	ADP
ftr-393	1578	7	section	section	NOUN
ftr-393	1578	8	6015(e	6015(e	NOUN
ftr-393	1578	9	)	)	PUNCT
ftr-393	1578	10	does	do	AUX
ftr-393	1578	11	not	not	PART
ftr-393	1578	12	preclude	preclude	VERB
ftr-393	1578	13	our	our	PRON
ftr-393	1578	14	jurisdiction	jurisdiction	NOUN
ftr-393	1578	15	to	to	PART
ftr-393	1578	16	review	review	VERB
ftr-393	1578	17	the	the	DET
ftr-393	1578	18	denial	denial	NOUN
ftr-393	1578	19	of	of	ADP
ftr-393	1578	20	equitable	equitable	ADJ
ftr-393	1578	21	relief	relief	NOUN
ftr-393	1578	22	under	under	ADP
ftr-393	1578	23	522	522	NUM
ftr-393	1578	24	florida	florida	PROPN
ftr-393	1578	25	tax	tax	NOUN
ftr-393	1578	26	review	review	NOUN
ftr-393	1578	27	[	[	X
ftr-393	1578	28	vol	vol	NOUN
ftr-393	1578	29	.	.	PUNCT
ftr-393	1579	1	8	8	NUM
ftr-393	1579	2	:	:	PUNCT
ftr-393	1579	3	si	si	PROPN
ftr-393	1579	4	section	section	NOUN
ftr-393	1579	5	6015(f	6015(f	NUM
ftr-393	1579	6	)	)	PUNCT
ftr-393	1579	7	where	where	SCONJ
ftr-393	1579	8	a	a	DET
ftr-393	1579	9	deficiency	deficiency	NOUN
ftr-393	1579	10	has	have	AUX
ftr-393	1579	11	not	not	PART
ftr-393	1579	12	been	be	AUX
ftr-393	1579	13	asserted	assert	VERB
ftr-393	1579	14	.	.	PUNCT
ftr-393	1580	1	in	in	ADP
ftr-393	1580	2	the	the	DET
ftr-393	1580	3	instant	instant	ADJ
ftr-393	1580	4	case	case	NOUN
ftr-393	1580	5	,	,	PUNCT
ftr-393	1580	6	petitioner	petitioner	NOUN
ftr-393	1580	7	filed	file	VERB
ftr-393	1580	8	a	a	DET
ftr-393	1580	9	claim	claim	NOUN
ftr-393	1580	10	for	for	ADP
ftr-393	1580	11	relief	relief	NOUN
ftr-393	1580	12	from	from	ADP
ftr-393	1580	13	joint	joint	ADJ
ftr-393	1580	14	and	and	CCONJ
ftr-393	1580	15	several	several	ADJ
ftr-393	1580	16	liability	liability	NOUN
ftr-393	1580	17	for	for	ADP
ftr-393	1580	18	an	an	DET
ftr-393	1580	19	amount	amount	NOUN
ftr-393	1580	20	of	of	ADP
ftr-393	1580	21	tax	tax	NOUN
ftr-393	1580	22	correctly	correctly	ADV
ftr-393	1580	23	shown	show	VERB
ftr-393	1580	24	on	on	ADP
ftr-393	1580	25	the	the	DET
ftr-393	1580	26	return	return	NOUN
ftr-393	1580	27	but	but	CCONJ
ftr-393	1580	28	not	not	PART
ftr-393	1580	29	paid	pay	VERB
ftr-393	1580	30	with	with	ADP
ftr-393	1580	31	the	the	DET
ftr-393	1580	32	return	return	NOUN
ftr-393	1580	33	.	.	PUNCT
ftr-393	1581	1	because	because	SCONJ
ftr-393	1581	2	respondent	respondent	NOUN
ftr-393	1581	3	has	have	AUX
ftr-393	1581	4	not	not	PART
ftr-393	1581	5	challenged	challenge	VERB
ftr-393	1581	6	the	the	DET
ftr-393	1581	7	tax	tax	NOUN
ftr-393	1581	8	reported	report	VERB
ftr-393	1581	9	on	on	ADP
ftr-393	1581	10	the	the	DET
ftr-393	1581	11	return	return	NOUN
ftr-393	1581	12	,	,	PUNCT
ftr-393	1581	13	no	no	DET
ftr-393	1581	14	deficiency	deficiency	NOUN
ftr-393	1581	15	has	have	AUX
ftr-393	1581	16	been	be	AUX
ftr-393	1581	17	asserted	assert	VERB
ftr-393	1581	18	.	.	PUNCT
ftr-393	1582	1	in	in	ADP
ftr-393	1582	2	this	this	DET
ftr-393	1582	3	situation	situation	NOUN
ftr-393	1582	4	,	,	PUNCT
ftr-393	1582	5	petitioner	petitioner	NOUN
ftr-393	1582	6	may	may	AUX
ftr-393	1582	7	be	be	AUX
ftr-393	1582	8	entitled	entitle	VERB
ftr-393	1582	9	to	to	ADP
ftr-393	1582	10	relief	relief	NOUN
ftr-393	1582	11	under	under	ADP
ftr-393	1582	12	section	section	NOUN
ftr-393	1582	13	6015(f	6015(f	NUM
ftr-393	1582	14	)	)	PUNCT
ftr-393	1582	15	because	because	SCONJ
ftr-393	1582	16	subsection	subsection	NOUN
ftr-393	1582	17	(	(	PUNCT
ftr-393	1582	18	f	f	X
ftr-393	1582	19	)	)	PUNCT
ftr-393	1582	20	applies	apply	VERB
ftr-393	1582	21	where	where	SCONJ
ftr-393	1582	22	“	"	PUNCT
ftr-393	1582	23	it	it	PRON
ftr-393	1582	24	is	be	AUX
ftr-393	1582	25	inequitable	inequitable	ADJ
ftr-393	1582	26	to	to	PART
ftr-393	1582	27	hold	hold	VERB
ftr-393	1582	28	the	the	DET
ftr-393	1582	29	individual	individual	ADJ
ftr-393	1582	30	liable	liable	ADJ
ftr-393	1582	31	for	for	ADP
ftr-393	1582	32	any	any	DET
ftr-393	1582	33	unpaid	unpaid	ADJ
ftr-393	1582	34	tax	tax	NOUN
ftr-393	1582	35	or	or	CCONJ
ftr-393	1582	36	any	any	DET
ftr-393	1582	37	deficiency	deficiency	NOUN
ftr-393	1582	38	.	.	PUNCT
ftr-393	1582	39	”	"	PUNCT
ftr-393	1583	1	[	[	X
ftr-393	1583	2	citations	citation	NOUN
ftr-393	1583	3	omitted	omit	VERB
ftr-393	1583	4	]	]	PUNCT
ftr-393	1583	5	.	.	PUNCT
ftr-393	1584	1	•	•	NUM
ftr-393	1584	2	judge	judge	PROPN
ftr-393	1584	3	laro	laro	PROPN
ftr-393	1584	4	’s	’s	PART
ftr-393	1584	5	dissent	dissent	NOUN
ftr-393	1584	6	argued	argue	VERB
ftr-393	1584	7	that	that	SCONJ
ftr-393	1584	8	the	the	DET
ftr-393	1584	9	tax	tax	NOUN
ftr-393	1584	10	court	court	NOUN
ftr-393	1584	11	lacked	lack	VERB
ftr-393	1584	12	jurisdiction	jurisdiction	NOUN
ftr-393	1584	13	to	to	PART
ftr-393	1584	14	review	review	VERB
ftr-393	1584	15	the	the	DET
ftr-393	1584	16	denial	denial	NOUN
ftr-393	1584	17	of	of	ADP
ftr-393	1584	18	§	§	PROPN
ftr-393	1584	19	6015	6015	NUM
ftr-393	1584	20	relief	relief	NOUN
ftr-393	1584	21	in	in	ADP
ftr-393	1584	22	the	the	DET
ftr-393	1584	23	absence	absence	NOUN
ftr-393	1584	24	of	of	ADP
ftr-393	1584	25	a	a	DET
ftr-393	1584	26	deficiency	deficiency	NOUN
ftr-393	1584	27	,	,	PUNCT
ftr-393	1584	28	because	because	SCONJ
ftr-393	1584	29	he	he	PRON
ftr-393	1584	30	considered	consider	VERB
ftr-393	1584	31	§	§	PROPN
ftr-393	1584	32	6015(e)(1	6015(e)(1	NOUN
ftr-393	1584	33	)	)	PUNCT
ftr-393	1584	34	to	to	PART
ftr-393	1584	35	be	be	AUX
ftr-393	1584	36	a	a	DET
ftr-393	1584	37	“	"	PUNCT
ftr-393	1584	38	clear	clear	ADJ
ftr-393	1584	39	statutory	statutory	ADJ
ftr-393	1584	40	mandate	mandate	NOUN
ftr-393	1584	41	from	from	ADP
ftr-393	1584	42	congress	congress	PROPN
ftr-393	1584	43	”	"	PUNCT
ftr-393	1584	44	limiting	limit	VERB
ftr-393	1584	45	the	the	DET
ftr-393	1584	46	tax	tax	NOUN
ftr-393	1584	47	court	court	NOUN
ftr-393	1584	48	’s	’s	PART
ftr-393	1584	49	jurisdiction	jurisdiction	NOUN
ftr-393	1584	50	to	to	PART
ftr-393	1584	51	review	review	VERB
ftr-393	1584	52	denials	denial	NOUN
ftr-393	1584	53	of	of	ADP
ftr-393	1584	54	§	§	PROPN
ftr-393	1584	55	6015	6015	NUM
ftr-393	1584	56	relief	relief	NOUN
ftr-393	1584	57	to	to	ADP
ftr-393	1584	58	deficiency	deficiency	NOUN
ftr-393	1584	59	cases	case	NOUN
ftr-393	1584	60	.	.	PUNCT
ftr-393	1585	1	a.	a.	NOUN
ftr-393	1585	2	ewing	ewing	PROPN
ftr-393	1585	3	v.	v.	PROPN
ftr-393	1585	4	commissioner	commissioner	PROPN
ftr-393	1585	5	,	,	PUNCT
ftr-393	1585	6	122	122	NUM
ftr-393	1585	7	t.c	t.c	PROPN
ftr-393	1585	8	.	.	PROPN
ftr-393	1585	9	32	32	NUM
ftr-393	1585	10	(	(	PUNCT
ftr-393	1585	11	1/28/04	1/28/04	NUM
ftr-393	1585	12	)	)	PUNCT
ftr-393	1585	13	.	.	PUNCT
ftr-393	1586	1	in	in	ADP
ftr-393	1586	2	a	a	DET
ftr-393	1586	3	reviewed	review	VERB
ftr-393	1586	4	opinion	opinion	NOUN
ftr-393	1586	5	by	by	ADP
ftr-393	1586	6	judge	judge	NOUN
ftr-393	1586	7	colvin	colvin	PROPN
ftr-393	1586	8	,	,	PUNCT
ftr-393	1586	9	the	the	DET
ftr-393	1586	10	tax	tax	NOUN
ftr-393	1586	11	court	court	NOUN
ftr-393	1586	12	held	hold	VERB
ftr-393	1586	13	that	that	SCONJ
ftr-393	1586	14	even	even	ADV
ftr-393	1586	15	though	though	SCONJ
ftr-393	1586	16	the	the	DET
ftr-393	1586	17	standard	standard	NOUN
ftr-393	1586	18	for	for	ADP
ftr-393	1586	19	reviewing	review	VERB
ftr-393	1586	20	the	the	DET
ftr-393	1586	21	commissioner	commissioner	NOUN
ftr-393	1586	22	’s	’s	PART
ftr-393	1586	23	failure	failure	NOUN
ftr-393	1586	24	to	to	PART
ftr-393	1586	25	grant	grant	VERB
ftr-393	1586	26	equitable	equitable	ADJ
ftr-393	1586	27	relief	relief	NOUN
ftr-393	1586	28	under	under	ADP
ftr-393	1586	29	§	§	PROPN
ftr-393	1586	30	6015(f	6015(f	NUM
ftr-393	1586	31	)	)	PUNCT
ftr-393	1586	32	is	be	AUX
ftr-393	1586	33	abuse	abuse	NOUN
ftr-393	1586	34	of	of	ADP
ftr-393	1586	35	discretion	discretion	NOUN
ftr-393	1586	36	,	,	PUNCT
ftr-393	1586	37	the	the	DET
ftr-393	1586	38	tax	tax	NOUN
ftr-393	1586	39	court	court	NOUN
ftr-393	1586	40	’s	’s	PART
ftr-393	1586	41	review	review	NOUN
ftr-393	1586	42	is	be	AUX
ftr-393	1586	43	not	not	PART
ftr-393	1586	44	necessarily	necessarily	ADV
ftr-393	1586	45	limited	limit	VERB
ftr-393	1586	46	to	to	ADP
ftr-393	1586	47	the	the	DET
ftr-393	1586	48	facts	fact	NOUN
ftr-393	1586	49	that	that	PRON
ftr-393	1586	50	were	be	AUX
ftr-393	1586	51	in	in	ADP
ftr-393	1586	52	the	the	DET
ftr-393	1586	53	administrative	administrative	ADJ
ftr-393	1586	54	record	record	NOUN
ftr-393	1586	55	.	.	PUNCT
ftr-393	1587	1	judges	judge	NOUN
ftr-393	1587	2	halpern	halpern	PROPN
ftr-393	1587	3	,	,	PUNCT
ftr-393	1587	4	holmes	holme	NOUN
ftr-393	1587	5	,	,	PUNCT
ftr-393	1587	6	chiechi	chiechi	ADJ
ftr-393	1587	7	,	,	PUNCT
ftr-393	1587	8	and	and	CCONJ
ftr-393	1587	9	foley	foley	PROPN
ftr-393	1587	10	dissented	dissent	VERB
ftr-393	1587	11	.	.	PUNCT
ftr-393	1588	1	b.	b.	PROPN
ftr-393	1588	2	reversed	reverse	VERB
ftr-393	1588	3	,	,	PUNCT
ftr-393	1588	4	vacated	vacate	VERB
ftr-393	1588	5	and	and	CCONJ
ftr-393	1588	6	dismissed	dismiss	VERB
ftr-393	1588	7	because	because	SCONJ
ftr-393	1588	8	the	the	DET
ftr-393	1588	9	tax	tax	NOUN
ftr-393	1588	10	court	court	NOUN
ftr-393	1588	11	did	do	AUX
ftr-393	1588	12	not	not	PART
ftr-393	1588	13	have	have	VERB
ftr-393	1588	14	jurisdiction	jurisdiction	NOUN
ftr-393	1588	15	over	over	ADP
ftr-393	1588	16	taxpayer	taxpayer	PROPN
ftr-393	1588	17	’s	’s	PART
ftr-393	1588	18	petition	petition	NOUN
ftr-393	1588	19	in	in	ADP
ftr-393	1588	20	which	which	PRON
ftr-393	1588	21	she	she	PRON
ftr-393	1588	22	claimed	claim	VERB
ftr-393	1588	23	innocent	innocent	ADJ
ftr-393	1588	24	spouse	spouse	NOUN
ftr-393	1588	25	relief	relief	NOUN
ftr-393	1588	26	.	.	PUNCT
ftr-393	1589	1	commissioner	commissioner	NOUN
ftr-393	1589	2	v.	v.	ADP
ftr-393	1589	3	ewing	ewing	PROPN
ftr-393	1589	4	,	,	PUNCT
ftr-393	1589	5	439	439	NUM
ftr-393	1589	6	f.3d	f.3d	NUM
ftr-393	1589	7	1009	1009	NUM
ftr-393	1589	8	(	(	PUNCT
ftr-393	1589	9	9th	9th	ADJ
ftr-393	1589	10	cir	cir	NOUN
ftr-393	1589	11	.	.	PUNCT
ftr-393	1590	1	2/28/06	2/28/06	NUM
ftr-393	1590	2	)	)	PUNCT
ftr-393	1590	3	.	.	PUNCT
ftr-393	1591	1	judge	judge	PROPN
ftr-393	1591	2	tashima	tashima	PROPN
ftr-393	1591	3	held	hold	VERB
ftr-393	1591	4	that	that	SCONJ
ftr-393	1591	5	the	the	DET
ftr-393	1591	6	tax	tax	NOUN
ftr-393	1591	7	court	court	NOUN
ftr-393	1591	8	did	do	AUX
ftr-393	1591	9	not	not	PART
ftr-393	1591	10	have	have	VERB
ftr-393	1591	11	jurisdiction	jurisdiction	NOUN
ftr-393	1591	12	to	to	PART
ftr-393	1591	13	review	review	VERB
ftr-393	1591	14	wife	wife	NOUN
ftr-393	1591	15	’s	’s	PART
ftr-393	1591	16	petition	petition	NOUN
ftr-393	1591	17	for	for	ADP
ftr-393	1591	18	equitable	equitable	ADJ
ftr-393	1591	19	relief	relief	NOUN
ftr-393	1591	20	under	under	ADP
ftr-393	1591	21	§	§	PROPN
ftr-393	1591	22	6015(f	6015(f	NUM
ftr-393	1591	23	)	)	PUNCT
ftr-393	1591	24	because	because	SCONJ
ftr-393	1591	25	there	there	PRON
ftr-393	1591	26	was	be	VERB
ftr-393	1591	27	no	no	DET
ftr-393	1591	28	deficiency	deficiency	NOUN
ftr-393	1591	29	asserted	assert	VERB
ftr-393	1591	30	against	against	ADP
ftr-393	1591	31	her	she	PRON
ftr-393	1591	32	and	and	CCONJ
ftr-393	1591	33	she	she	PRON
ftr-393	1591	34	did	do	AUX
ftr-393	1591	35	not	not	PART
ftr-393	1591	36	elect	elect	VERB
ftr-393	1591	37	relief	relief	NOUN
ftr-393	1591	38	under	under	ADP
ftr-393	1591	39	§	§	PROPN
ftr-393	1591	40	6015(b	6015(b	NOUN
ftr-393	1591	41	)	)	PUNCT
ftr-393	1591	42	or	or	CCONJ
ftr-393	1591	43	(	(	PUNCT
ftr-393	1591	44	c	c	NOUN
ftr-393	1591	45	)	)	PUNCT
ftr-393	1591	46	,	,	PUNCT
ftr-393	1591	47	as	as	SCONJ
ftr-393	1591	48	is	be	AUX
ftr-393	1591	49	required	require	VERB
ftr-393	1591	50	by	by	ADP
ftr-393	1591	51	§	§	PROPN
ftr-393	1591	52	6015(e	6015(e	NUM
ftr-393	1591	53	)	)	PUNCT
ftr-393	1591	54	in	in	ADP
ftr-393	1591	55	order	order	NOUN
ftr-393	1591	56	for	for	SCONJ
ftr-393	1591	57	the	the	DET
ftr-393	1591	58	tax	tax	NOUN
ftr-393	1591	59	court	court	NOUN
ftr-393	1591	60	to	to	PART
ftr-393	1591	61	have	have	VERB
ftr-393	1591	62	jurisdiction	jurisdiction	NOUN
ftr-393	1591	63	over	over	ADP
ftr-393	1591	64	an	an	DET
ftr-393	1591	65	innocent	innocent	ADJ
ftr-393	1591	66	spouse	spouse	NOUN
ftr-393	1591	67	claim	claim	NOUN
ftr-393	1591	68	.	.	PUNCT
ftr-393	1592	1	the	the	DET
ftr-393	1592	2	phrase	phrase	NOUN
ftr-393	1592	3	in	in	ADP
ftr-393	1592	4	§	§	PROPN
ftr-393	1592	5	6015(e	6015(e	NOUN
ftr-393	1592	6	)	)	PUNCT
ftr-393	1592	7	“	"	PUNCT
ftr-393	1592	8	against	against	ADP
ftr-393	1592	9	whom	whom	PRON
ftr-393	1592	10	a	a	DET
ftr-393	1592	11	deficiency	deficiency	NOUN
ftr-393	1592	12	has	have	AUX
ftr-393	1592	13	been	be	AUX
ftr-393	1592	14	asserted	assert	VERB
ftr-393	1592	15	”	"	PUNCT
ftr-393	1592	16	was	be	AUX
ftr-393	1592	17	added	add	VERB
ftr-393	1592	18	in	in	ADP
ftr-393	1592	19	2001	2001	NUM
ftr-393	1592	20	.	.	PUNCT
ftr-393	1593	1	2	2	X
ftr-393	1593	2	.	.	X
ftr-393	1593	3	ordlock	ordlock	PROPN
ftr-393	1593	4	v.	v.	PROPN
ftr-393	1593	5	commissioner	commissioner	NOUN
ftr-393	1593	6	,	,	PUNCT
ftr-393	1593	7	126	126	NUM
ftr-393	1593	8	t.c	t.c	PROPN
ftr-393	1593	9	.	.	PROPN
ftr-393	1594	1	47	47	NUM
ftr-393	1594	2	(	(	PUNCT
ftr-393	1594	3	1/19/06	1/19/06	NUM
ftr-393	1594	4	)	)	PUNCT
ftr-393	1594	5	(	(	PUNCT
ftr-393	1594	6	reviewed	review	VERB
ftr-393	1594	7	,	,	PUNCT
ftr-393	1594	8	10	10	NUM
ftr-393	1594	9	-	-	SYM
ftr-393	1594	10	8)	8)	NUM
ftr-393	1594	11	.	.	PUNCT
ftr-393	1595	1	taxpayer	taxpayer	NOUN
ftr-393	1595	2	is	be	AUX
ftr-393	1595	3	not	not	PART
ftr-393	1595	4	entitled	entitle	VERB
ftr-393	1595	5	to	to	ADP
ftr-393	1595	6	a	a	DET
ftr-393	1595	7	refund	refund	NOUN
ftr-393	1595	8	of	of	ADP
ftr-393	1595	9	amounts	amount	NOUN
ftr-393	1595	10	from	from	ADP
ftr-393	1595	11	community	community	NOUN
ftr-393	1595	12	property	property	NOUN
ftr-393	1595	13	used	use	VERB
ftr-393	1595	14	to	to	PART
ftr-393	1595	15	pay	pay	VERB
ftr-393	1595	16	her	her	PRON
ftr-393	1595	17	husband	husband	NOUN
ftr-393	1595	18	’s	’s	PART
ftr-393	1595	19	tax	tax	NOUN
ftr-393	1595	20	liabilities	liability	NOUN
ftr-393	1595	21	understatements	understatement	VERB
ftr-393	1595	22	because	because	SCONJ
ftr-393	1595	23	under	under	ADP
ftr-393	1595	24	california	california	PROPN
ftr-393	1595	25	state	state	NOUN
ftr-393	1595	26	law	law	NOUN
ftr-393	1595	27	community	community	NOUN
ftr-393	1595	28	property	property	NOUN
ftr-393	1595	29	is	be	AUX
ftr-393	1595	30	subject	subject	ADJ
ftr-393	1595	31	to	to	ADP
ftr-393	1595	32	an	an	DET
ftr-393	1595	33	obligation	obligation	NOUN
ftr-393	1595	34	of	of	ADP
ftr-393	1595	35	one	one	NUM
ftr-393	1595	36	spouse	spouse	NOUN
ftr-393	1595	37	.	.	PUNCT
ftr-393	1596	1	3	3	X
ftr-393	1596	2	.	.	X
ftr-393	1596	3	imagine	imagine	VERB
ftr-393	1596	4	the	the	DET
ftr-393	1596	5	other	other	ADJ
ftr-393	1596	6	stories	story	NOUN
ftr-393	1596	7	he	he	PRON
ftr-393	1596	8	was	be	AUX
ftr-393	1596	9	ready	ready	ADJ
ftr-393	1596	10	to	to	PART
ftr-393	1596	11	believe	believe	VERB
ftr-393	1596	12	.	.	PUNCT
ftr-393	1597	1	motsko	motsko	PROPN
ftr-393	1597	2	v.	v.	ADP
ftr-393	1597	3	commissioner	commissioner	PROPN
ftr-393	1597	4	,	,	PUNCT
ftr-393	1597	5	t.c	t.c	PROPN
ftr-393	1597	6	.	.	PROPN
ftr-393	1597	7	memo	memo	NOUN
ftr-393	1597	8	.	.	PUNCT
ftr-393	1598	1	2006	2006	NUM
ftr-393	1598	2	-	-	SYM
ftr-393	1598	3	17	17	NUM
ftr-393	1598	4	(	(	PUNCT
ftr-393	1598	5	2/2/06	2/2/06	NUM
ftr-393	1598	6	)	)	PUNCT
ftr-393	1598	7	.	.	PUNCT
ftr-393	1599	1	the	the	DET
ftr-393	1599	2	tax	tax	NOUN
ftr-393	1599	3	court	court	NOUN
ftr-393	1599	4	2007	2007	NUM
ftr-393	1599	5	]	]	PUNCT
ftr-393	1599	6	recent	recent	ADJ
ftr-393	1599	7	developments	development	NOUN
ftr-393	1599	8	in	in	ADP
ftr-393	1599	9	federal	federal	ADJ
ftr-393	1599	10	income	income	NOUN
ftr-393	1599	11	taxation	taxation	NOUN
ftr-393	1599	12	523	523	NUM
ftr-393	1599	13	(	(	PUNCT
ftr-393	1599	14	judge	judge	NOUN
ftr-393	1599	15	holmes	holme	NOUN
ftr-393	1599	16	)	)	PUNCT
ftr-393	1599	17	held	hold	VERB
ftr-393	1599	18	that	that	SCONJ
ftr-393	1599	19	a	a	DET
ftr-393	1599	20	taxpayer	taxpayer	NOUN
ftr-393	1599	21	who	who	PRON
ftr-393	1599	22	signed	sign	VERB
ftr-393	1599	23	a	a	DET
ftr-393	1599	24	joint	joint	ADJ
ftr-393	1599	25	return	return	NOUN
ftr-393	1599	26	prepared	prepare	VERB
ftr-393	1599	27	by	by	ADP
ftr-393	1599	28	his	his	PRON
ftr-393	1599	29	subsequently	subsequently	ADV
ftr-393	1599	30	-	-	PUNCT
ftr-393	1599	31	imprisoned	imprison	VERB
ftr-393	1599	32	wife	wife	NOUN
ftr-393	1599	33	more	more	ADJ
ftr-393	1599	34	than	than	ADP
ftr-393	1599	35	a	a	PRON
ftr-393	1599	36	year	year	NOUN
ftr-393	1599	37	late	late	ADV
ftr-393	1599	38	,	,	PUNCT
ftr-393	1599	39	at	at	ADP
ftr-393	1599	40	a	a	DET
ftr-393	1599	41	time	time	NOUN
ftr-393	1599	42	when	when	SCONJ
ftr-393	1599	43	he	he	PRON
ftr-393	1599	44	knew	know	VERB
ftr-393	1599	45	that	that	SCONJ
ftr-393	1599	46	prior	prior	ADJ
ftr-393	1599	47	returns	return	NOUN
ftr-393	1599	48	were	be	AUX
ftr-393	1599	49	under	under	ADP
ftr-393	1599	50	audit	audit	NOUN
ftr-393	1599	51	,	,	PUNCT
ftr-393	1599	52	had	have	VERB
ftr-393	1599	53	a	a	DET
ftr-393	1599	54	“	"	PUNCT
ftr-393	1599	55	duty	duty	NOUN
ftr-393	1599	56	of	of	ADP
ftr-393	1599	57	inquiry	inquiry	NOUN
ftr-393	1599	58	”	"	PUNCT
ftr-393	1599	59	because	because	SCONJ
ftr-393	1599	60	a	a	DET
ftr-393	1599	61	reasonable	reasonable	ADJ
ftr-393	1599	62	person	person	NOUN
ftr-393	1599	63	in	in	ADP
ftr-393	1599	64	his	his	PRON
ftr-393	1599	65	position	position	NOUN
ftr-393	1599	66	would	would	AUX
ftr-393	1599	67	have	have	AUX
ftr-393	1599	68	gotten	get	VERB
ftr-393	1599	69	suspicious	suspicious	ADJ
ftr-393	1599	70	that	that	SCONJ
ftr-393	1599	71	[	[	X
ftr-393	1599	72	his	his	PRON
ftr-393	1599	73	wife	wife	NOUN
ftr-393	1599	74	]	]	PUNCT
ftr-393	1599	75	was	be	AUX
ftr-393	1599	76	no	no	PRON
ftr-393	1599	77	longer	long	ADV
ftr-393	1599	78	behaving	behave	VERB
ftr-393	1599	79	as	as	SCONJ
ftr-393	1599	80	expected	expect	VERB
ftr-393	1599	81	.	.	PUNCT
ftr-393	1599	82	”	"	PUNCT
ftr-393	1600	1	inasmuch	inasmuch	ADJ
ftr-393	1600	2	as	as	SCONJ
ftr-393	1600	3	the	the	DET
ftr-393	1600	4	taxpayer	taxpayer	NOUN
ftr-393	1600	5	made	make	VERB
ftr-393	1600	6	no	no	DET
ftr-393	1600	7	inquiry	inquiry	NOUN
ftr-393	1600	8	,	,	PUNCT
ftr-393	1600	9	he	he	PRON
ftr-393	1600	10	did	do	AUX
ftr-393	1600	11	not	not	PART
ftr-393	1600	12	qualify	qualify	VERB
ftr-393	1600	13	for	for	ADP
ftr-393	1600	14	the	the	DET
ftr-393	1600	15	safe	safe	ADJ
ftr-393	1600	16	harbor	harbor	NOUN
ftr-393	1600	17	in	in	ADP
ftr-393	1600	18	rev	rev	PROPN
ftr-393	1600	19	.	.	PROPN
ftr-393	1600	20	proc	proc	PROPN
ftr-393	1600	21	.	.	PUNCT
ftr-393	1601	1	2000	2000	NUM
ftr-393	1601	2	-	-	SYM
ftr-393	1601	3	15	15	NUM
ftr-393	1601	4	,	,	PUNCT
ftr-393	1601	5	2001	2001	NUM
ftr-393	1601	6	-	-	SYM
ftr-393	1601	7	1	1	NUM
ftr-393	1601	8	c.b	c.b	PROPN
ftr-393	1601	9	.	.	PROPN
ftr-393	1601	10	448	448	NUM
ftr-393	1601	11	,	,	PUNCT
ftr-393	1601	12	§	§	PROPN
ftr-393	1601	13	4.02	4.02	NUM
ftr-393	1601	14	,	,	PUNCT
ftr-393	1601	15	and	and	CCONJ
ftr-393	1601	16	equitable	equitable	ADJ
ftr-393	1601	17	relief	relief	NOUN
ftr-393	1601	18	was	be	AUX
ftr-393	1601	19	denied	deny	VERB
ftr-393	1601	20	based	base	VERB
ftr-393	1601	21	on	on	ADP
ftr-393	1601	22	a	a	DET
ftr-393	1601	23	balancing	balancing	NOUN
ftr-393	1601	24	of	of	ADP
ftr-393	1601	25	the	the	DET
ftr-393	1601	26	eight	eight	NUM
ftr-393	1601	27	factors	factor	NOUN
ftr-393	1601	28	listed	list	VERB
ftr-393	1601	29	in	in	ADP
ftr-393	1601	30	the	the	DET
ftr-393	1601	31	revenue	revenue	NOUN
ftr-393	1601	32	procedure	procedure	NOUN
ftr-393	1601	33	.	.	PUNCT
ftr-393	1602	1	incidentally	incidentally	ADV
ftr-393	1602	2	,	,	PUNCT
ftr-393	1602	3	taxpayer	taxpayer	NOUN
ftr-393	1602	4	did	do	AUX
ftr-393	1602	5	not	not	PART
ftr-393	1602	6	own	own	VERB
ftr-393	1602	7	the	the	DET
ftr-393	1602	8	business	business	NOUN
ftr-393	1602	9	he	he	PRON
ftr-393	1602	10	thought	think	VERB
ftr-393	1602	11	he	he	PRON
ftr-393	1602	12	owned	own	VERB
ftr-393	1602	13	;	;	PUNCT
ftr-393	1602	14	it	it	PRON
ftr-393	1602	15	was	be	AUX
ftr-393	1602	16	owned	own	VERB
ftr-393	1602	17	by	by	ADP
ftr-393	1602	18	a	a	DET
ftr-393	1602	19	partnership	partnership	NOUN
ftr-393	1602	20	between	between	ADP
ftr-393	1602	21	his	his	PRON
ftr-393	1602	22	wife	wife	NOUN
ftr-393	1602	23	and	and	CCONJ
ftr-393	1602	24	her	her	PRON
ftr-393	1602	25	brother	brother	NOUN
ftr-393	1602	26	.	.	PUNCT
ftr-393	1603	1	4	4	X
ftr-393	1603	2	.	.	X
ftr-393	1603	3	campbell	campbell	PROPN
ftr-393	1603	4	v.	v.	PROPN
ftr-393	1603	5	commissioner	commissioner	PROPN
ftr-393	1603	6	,	,	PUNCT
ftr-393	1603	7	t.c	t.c	PROPN
ftr-393	1603	8	.	.	PROPN
ftr-393	1603	9	memo	memo	NOUN
ftr-393	1603	10	.	.	PUNCT
ftr-393	1604	1	2006	2006	NUM
ftr-393	1604	2	-	-	SYM
ftr-393	1604	3	24	24	NUM
ftr-393	1604	4	(	(	PUNCT
ftr-393	1604	5	2/15/06	2/15/06	NUM
ftr-393	1604	6	)	)	PUNCT
ftr-393	1604	7	.	.	PUNCT
ftr-393	1605	1	a	a	DET
ftr-393	1605	2	wife	wife	NOUN
ftr-393	1605	3	who	who	PRON
ftr-393	1605	4	was	be	AUX
ftr-393	1605	5	financially	financially	ADV
ftr-393	1605	6	unsophisticated	unsophisticated	ADJ
ftr-393	1605	7	had	have	VERB
ftr-393	1605	8	no	no	DET
ftr-393	1605	9	knowledge	knowledge	NOUN
ftr-393	1605	10	of	of	ADP
ftr-393	1605	11	,	,	PUNCT
ftr-393	1605	12	and	and	CCONJ
ftr-393	1605	13	no	no	DET
ftr-393	1605	14	duty	duty	NOUN
ftr-393	1605	15	to	to	PART
ftr-393	1605	16	inquire	inquire	VERB
ftr-393	1605	17	as	as	ADP
ftr-393	1605	18	to	to	ADP
ftr-393	1605	19	,	,	PUNCT
ftr-393	1605	20	husband	husband	NOUN
ftr-393	1605	21	’s	’s	PART
ftr-393	1605	22	sham	sham	ADJ
ftr-393	1605	23	losses	loss	NOUN
ftr-393	1605	24	purportedly	purportedly	ADV
ftr-393	1605	25	incurred	incur	VERB
ftr-393	1605	26	in	in	ADP
ftr-393	1605	27	commodities	commodity	NOUN
ftr-393	1605	28	trading	trading	NOUN
ftr-393	1605	29	account	account	NOUN
ftr-393	1605	30	–	–	PUNCT
ftr-393	1605	31	even	even	ADV
ftr-393	1605	32	though	though	SCONJ
ftr-393	1605	33	the	the	DET
ftr-393	1605	34	trades	trade	NOUN
ftr-393	1605	35	were	be	AUX
ftr-393	1605	36	through	through	ADP
ftr-393	1605	37	an	an	DET
ftr-393	1605	38	account	account	NOUN
ftr-393	1605	39	in	in	ADP
ftr-393	1605	40	her	her	PRON
ftr-393	1605	41	name	name	NOUN
ftr-393	1605	42	–	–	PUNCT
ftr-393	1605	43	because	because	SCONJ
ftr-393	1605	44	she	she	PRON
ftr-393	1605	45	was	be	AUX
ftr-393	1605	46	only	only	ADV
ftr-393	1605	47	a	a	DET
ftr-393	1605	48	nominee	nominee	NOUN
ftr-393	1605	49	,	,	PUNCT
ftr-393	1605	50	the	the	DET
ftr-393	1605	51	sophisticated	sophisticated	ADJ
ftr-393	1605	52	transactions	transaction	NOUN
ftr-393	1605	53	“	"	PUNCT
ftr-393	1605	54	looked	look	VERB
ftr-393	1605	55	legitimate	legitimate	ADJ
ftr-393	1605	56	on	on	ADP
ftr-393	1605	57	paper	paper	NOUN
ftr-393	1605	58	,	,	PUNCT
ftr-393	1605	59	”	"	PUNCT
ftr-393	1605	60	and	and	CCONJ
ftr-393	1605	61	“	"	PUNCT
ftr-393	1605	62	a	a	DET
ftr-393	1605	63	reasonable	reasonable	ADJ
ftr-393	1605	64	person	person	NOUN
ftr-393	1605	65	with	with	ADP
ftr-393	1605	66	[	[	PUNCT
ftr-393	1605	67	the	the	DET
ftr-393	1605	68	wife	wife	NOUN
ftr-393	1605	69	’s	’s	PART
ftr-393	1605	70	]	]	PUNCT
ftr-393	1605	71	educational	educational	ADJ
ftr-393	1605	72	background	background	NOUN
ftr-393	1605	73	,	,	PUNCT
ftr-393	1605	74	devoid	devoid	ADJ
ftr-393	1605	75	of	of	ADP
ftr-393	1605	76	any	any	DET
ftr-393	1605	77	specific	specific	ADJ
ftr-393	1605	78	knowledge	knowledge	NOUN
ftr-393	1605	79	in	in	ADP
ftr-393	1605	80	options	option	NOUN
ftr-393	1605	81	trading	trading	NOUN
ftr-393	1605	82	,	,	PUNCT
ftr-393	1605	83	could	could	AUX
ftr-393	1605	84	not	not	PART
ftr-393	1605	85	be	be	AUX
ftr-393	1605	86	expected	expect	VERB
ftr-393	1605	87	to	to	PART
ftr-393	1605	88	discover	discover	VERB
ftr-393	1605	89	that	that	SCONJ
ftr-393	1605	90	the	the	DET
ftr-393	1605	91	trades	trade	NOUN
ftr-393	1605	92	were	be	AUX
ftr-393	1605	93	fictitious	fictitious	ADJ
ftr-393	1605	94	.	.	PUNCT
ftr-393	1605	95	”	"	PUNCT
ftr-393	1606	1	5	5	NUM
ftr-393	1606	2	.	.	X
ftr-393	1606	3	rev	rev	PROPN
ftr-393	1606	4	.	.	PROPN
ftr-393	1606	5	rul	rul	PROPN
ftr-393	1606	6	.	.	PUNCT
ftr-393	1607	1	2006	2006	NUM
ftr-393	1607	2	-	-	SYM
ftr-393	1607	3	16	16	NUM
ftr-393	1607	4	,	,	PUNCT
ftr-393	1607	5	2006	2006	NUM
ftr-393	1607	6	-	-	SYM
ftr-393	1607	7	14	14	NUM
ftr-393	1607	8	i.r.b	i.r.b	NOUN
ftr-393	1607	9	.	.	PUNCT
ftr-393	1608	1	694	694	NUM
ftr-393	1608	2	(	(	PUNCT
ftr-393	1608	3	4/30/06	4/30/06	NUM
ftr-393	1608	4	)	)	PUNCT
ftr-393	1608	5	.	.	PUNCT
ftr-393	1609	1	a	a	DET
ftr-393	1609	2	taxpayer	taxpayer	NOUN
ftr-393	1609	3	is	be	AUX
ftr-393	1609	4	not	not	PART
ftr-393	1609	5	precluded	preclude	VERB
ftr-393	1609	6	from	from	ADP
ftr-393	1609	7	seeking	seek	VERB
ftr-393	1609	8	innocent	innocent	ADJ
ftr-393	1609	9	spouse	spouse	NOUN
ftr-393	1609	10	relief	relief	NOUN
ftr-393	1609	11	under	under	ADP
ftr-393	1609	12	§	§	PROPN
ftr-393	1609	13	6015	6015	NUM
ftr-393	1609	14	by	by	ADP
ftr-393	1609	15	virtue	virtue	NOUN
ftr-393	1609	16	of	of	ADP
ftr-393	1609	17	a	a	DET
ftr-393	1609	18	prior	prior	ADJ
ftr-393	1609	19	bankruptcy	bankruptcy	NOUN
ftr-393	1609	20	case	case	NOUN
ftr-393	1609	21	filed	file	VERB
ftr-393	1609	22	by	by	ADP
ftr-393	1609	23	the	the	DET
ftr-393	1609	24	taxpayer	taxpayer	NOUN
ftr-393	1609	25	and	and	CCONJ
ftr-393	1609	26	the	the	DET
ftr-393	1609	27	taxpayer	taxpayer	NOUN
ftr-393	1609	28	’s	’s	PART
ftr-393	1609	29	spouse	spouse	NOUN
ftr-393	1609	30	in	in	ADP
ftr-393	1609	31	which	which	PRON
ftr-393	1609	32	the	the	DET
ftr-393	1609	33	irs	irs	PROPN
ftr-393	1609	34	filed	file	VERB
ftr-393	1609	35	a	a	DET
ftr-393	1609	36	proof	proof	NOUN
ftr-393	1609	37	of	of	ADP
ftr-393	1609	38	claim	claim	NOUN
ftr-393	1609	39	,	,	PUNCT
ftr-393	1609	40	if	if	SCONJ
ftr-393	1609	41	the	the	DET
ftr-393	1609	42	bankruptcy	bankruptcy	NOUN
ftr-393	1609	43	court	court	NOUN
ftr-393	1609	44	did	do	AUX
ftr-393	1609	45	not	not	PART
ftr-393	1609	46	make	make	VERB
ftr-393	1609	47	an	an	DET
ftr-393	1609	48	actual	actual	ADJ
ftr-393	1609	49	determination	determination	NOUN
ftr-393	1609	50	of	of	ADP
ftr-393	1609	51	the	the	DET
ftr-393	1609	52	liability	liability	NOUN
ftr-393	1609	53	.	.	PUNCT
ftr-393	1610	1	on	on	ADP
ftr-393	1610	2	the	the	DET
ftr-393	1610	3	other	other	ADJ
ftr-393	1610	4	hand	hand	NOUN
ftr-393	1610	5	,	,	PUNCT
ftr-393	1610	6	if	if	SCONJ
ftr-393	1610	7	the	the	DET
ftr-393	1610	8	requesting	request	VERB
ftr-393	1610	9	spouse	spouse	NOUN
ftr-393	1610	10	had	have	AUX
ftr-393	1610	11	been	be	AUX
ftr-393	1610	12	the	the	DET
ftr-393	1610	13	debtor	debtor	NOUN
ftr-393	1610	14	in	in	ADP
ftr-393	1610	15	the	the	DET
ftr-393	1610	16	bankruptcy	bankruptcy	NOUN
ftr-393	1610	17	case	case	NOUN
ftr-393	1610	18	and	and	CCONJ
ftr-393	1610	19	had	have	AUX
ftr-393	1610	20	meaningfully	meaningfully	ADV
ftr-393	1610	21	participated	participate	VERB
ftr-393	1610	22	in	in	ADP
ftr-393	1610	23	the	the	DET
ftr-393	1610	24	dischargeability	dischargeability	NOUN
ftr-393	1610	25	proceeding	proceeding	NOUN
ftr-393	1610	26	,	,	PUNCT
ftr-393	1610	27	and	and	CCONJ
ftr-393	1610	28	the	the	DET
ftr-393	1610	29	bankruptcy	bankruptcy	NOUN
ftr-393	1610	30	court	court	NOUN
ftr-393	1610	31	had	have	AUX
ftr-393	1610	32	determined	determine	VERB
ftr-393	1610	33	the	the	DET
ftr-393	1610	34	tax	tax	NOUN
ftr-393	1610	35	liability	liability	NOUN
ftr-393	1610	36	on	on	ADP
ftr-393	1610	37	the	the	DET
ftr-393	1610	38	merits	merit	NOUN
ftr-393	1610	39	,	,	PUNCT
ftr-393	1610	40	that	that	SCONJ
ftr-393	1610	41	determination	determination	NOUN
ftr-393	1610	42	generally	generally	ADV
ftr-393	1610	43	would	would	AUX
ftr-393	1610	44	have	have	AUX
ftr-393	1610	45	precluded	preclude	VERB
ftr-393	1610	46	the	the	DET
ftr-393	1610	47	requesting	request	VERB
ftr-393	1610	48	spouse	spouse	NOUN
ftr-393	1610	49	from	from	ADP
ftr-393	1610	50	subsequently	subsequently	ADV
ftr-393	1610	51	receiving	receive	VERB
ftr-393	1610	52	§	§	PROPN
ftr-393	1610	53	6015	6015	NUM
ftr-393	1610	54	relief	relief	NOUN
ftr-393	1610	55	.	.	PUNCT
ftr-393	1611	1	h.	h.	PROPN
ftr-393	1611	2	miscellaneous	miscellaneous	ADJ
ftr-393	1611	3	1	1	NUM
ftr-393	1611	4	.	.	PUNCT
ftr-393	1612	1	there	there	PRON
ftr-393	1612	2	is	be	VERB
ftr-393	1612	3	a	a	DET
ftr-393	1612	4	form	form	NOUN
ftr-393	1612	5	1099	1099	NUM
ftr-393	1612	6	for	for	ADP
ftr-393	1612	7	tax	tax	NOUN
ftr-393	1612	8	exempt	exempt	ADJ
ftr-393	1612	9	interest	interest	NOUN
ftr-393	1612	10	in	in	ADP
ftr-393	1612	11	your	your	PRON
ftr-393	1612	12	future	future	NOUN
ftr-393	1612	13	.	.	PUNCT
ftr-393	1613	1	tipra	tipra	PROPN
ftr-393	1613	2	§	§	PROPN
ftr-393	1613	3	502	502	NUM
ftr-393	1613	4	amends	amend	NOUN
ftr-393	1613	5	code	code	VERB
ftr-393	1613	6	§	§	PROPN
ftr-393	1613	7	6049(b)(2	6049(b)(2	NOUN
ftr-393	1613	8	)	)	PUNCT
ftr-393	1613	9	to	to	PART
ftr-393	1613	10	eliminate	eliminate	VERB
ftr-393	1613	11	the	the	DET
ftr-393	1613	12	exception	exception	NOUN
ftr-393	1613	13	for	for	ADP
ftr-393	1613	14	tax	tax	NOUN
ftr-393	1613	15	-	-	PUNCT
ftr-393	1613	16	exempt	exempt	ADJ
ftr-393	1613	17	interest	interest	NOUN
ftr-393	1613	18	from	from	ADP
ftr-393	1613	19	reporting	report	VERB
ftr-393	1613	20	requirements	requirement	NOUN
ftr-393	1613	21	.	.	PUNCT
ftr-393	1614	1	thus	thus	ADV
ftr-393	1614	2	payors	payor	NOUN
ftr-393	1614	3	of	of	ADP
ftr-393	1614	4	tax	tax	NOUN
ftr-393	1614	5	-	-	PUNCT
ftr-393	1614	6	exempt	exempt	ADJ
ftr-393	1614	7	interest	interest	NOUN
ftr-393	1614	8	will	will	AUX
ftr-393	1614	9	be	be	AUX
ftr-393	1614	10	required	require	VERB
ftr-393	1614	11	to	to	PART
ftr-393	1614	12	report	report	VERB
ftr-393	1614	13	such	such	ADJ
ftr-393	1614	14	interest	interest	NOUN
ftr-393	1614	15	on	on	ADP
ftr-393	1614	16	form	form	NOUN
ftr-393	1614	17	1099	1099	NUM
ftr-393	1614	18	.	.	PUNCT
ftr-393	1615	1	this	this	DET
ftr-393	1615	2	provision	provision	NOUN
ftr-393	1615	3	is	be	AUX
ftr-393	1615	4	applicable	applicable	ADJ
ftr-393	1615	5	to	to	ADP
ftr-393	1615	6	interest	interest	NOUN
ftr-393	1615	7	paid	pay	VERB
ftr-393	1615	8	after	after	ADP
ftr-393	1615	9	12/31/05	12/31/05	PROPN
ftr-393	1615	10	.	.	PUNCT
ftr-393	1616	1	a.	a.	NOUN
ftr-393	1616	2	notice	notice	PROPN
ftr-393	1616	3	2006	2006	NUM
ftr-393	1616	4	-	-	SYM
ftr-393	1616	5	93	93	NUM
ftr-393	1616	6	,	,	PUNCT
ftr-393	1616	7	2006	2006	NUM
ftr-393	1616	8	-	-	SYM
ftr-393	1616	9	44	44	NUM
ftr-393	1616	10	i.r.b	i.r.b	NOUN
ftr-393	1616	11	.	.	PUNCT
ftr-393	1617	1	798	798	NUM
ftr-393	1617	2	(	(	PUNCT
ftr-393	1617	3	10/4/06	10/4/06	NUM
ftr-393	1617	4	)	)	PUNCT
ftr-393	1617	5	.	.	PUNCT
ftr-393	1618	1	provides	provide	VERB
ftr-393	1618	2	transitional	transitional	ADJ
ftr-393	1618	3	relief	relief	NOUN
ftr-393	1618	4	for	for	ADP
ftr-393	1618	5	payors	payor	NOUN
ftr-393	1618	6	of	of	ADP
ftr-393	1618	7	tax	tax	NOUN
ftr-393	1618	8	-	-	PUNCT
ftr-393	1618	9	exempt	exempt	ADJ
ftr-393	1618	10	interest	interest	NOUN
ftr-393	1618	11	during	during	ADP
ftr-393	1618	12	2006	2006	NUM
ftr-393	1618	13	and	and	CCONJ
ftr-393	1618	14	the	the	DET
ftr-393	1618	15	first	first	ADJ
ftr-393	1618	16	quarter	quarter	NOUN
ftr-393	1618	17	of	of	ADP
ftr-393	1618	18	2007	2007	NUM
ftr-393	1618	19	.	.	PUNCT
ftr-393	1619	1	524	524	NUM
ftr-393	1619	2	florida	florida	PROPN
ftr-393	1619	3	tax	tax	NOUN
ftr-393	1619	4	review	review	NOUN
ftr-393	1619	5	[	[	X
ftr-393	1619	6	vol	vol	NOUN
ftr-393	1619	7	.	.	PUNCT
ftr-393	1620	1	8	8	NUM
ftr-393	1620	2	:	:	SYM
ftr-393	1620	3	si	si	PROPN
ftr-393	1620	4	2	2	NUM
ftr-393	1620	5	.	.	PUNCT
ftr-393	1620	6	tax	tax	NOUN
ftr-393	1620	7	court	court	NOUN
ftr-393	1620	8	may	may	AUX
ftr-393	1620	9	apply	apply	VERB
ftr-393	1620	10	the	the	DET
ftr-393	1620	11	doctrine	doctrine	NOUN
ftr-393	1620	12	of	of	ADP
ftr-393	1620	13	equitable	equitable	ADJ
ftr-393	1620	14	recoupment	recoupment	NOUN
ftr-393	1620	15	.	.	PUNCT
ftr-393	1621	1	pension	pension	NOUN
ftr-393	1621	2	protection	protection	PROPN
ftr-393	1621	3	act	act	PROPN
ftr-393	1621	4	§	§	PROPN
ftr-393	1621	5	858	858	NUM
ftr-393	1621	6	amends	amend	NOUN
ftr-393	1621	7	code	code	PROPN
ftr-393	1621	8	§	§	PROPN
ftr-393	1621	9	6214(b	6214(b	NOUN
ftr-393	1621	10	)	)	PUNCT
ftr-393	1621	11	to	to	PART
ftr-393	1621	12	authorize	authorize	VERB
ftr-393	1621	13	the	the	DET
ftr-393	1621	14	tax	tax	NOUN
ftr-393	1621	15	court	court	NOUN
ftr-393	1621	16	to	to	PART
ftr-393	1621	17	apply	apply	VERB
ftr-393	1621	18	the	the	DET
ftr-393	1621	19	doctrine	doctrine	NOUN
ftr-393	1621	20	of	of	ADP
ftr-393	1621	21	equitable	equitable	ADJ
ftr-393	1621	22	recoupment	recoupment	NOUN
ftr-393	1621	23	.	.	PUNCT
ftr-393	1622	1	3	3	X
ftr-393	1622	2	.	.	X
ftr-393	1622	3	duty	duty	NOUN
ftr-393	1622	4	of	of	ADP
ftr-393	1622	5	consistency	consistency	NOUN
ftr-393	1622	6	prevents	prevent	VERB
ftr-393	1622	7	tax	tax	NOUN
ftr-393	1622	8	gamesmanship	gamesmanship	NOUN
ftr-393	1622	9	.	.	PUNCT
ftr-393	1623	1	janis	janis	PROPN
ftr-393	1623	2	v.	v.	PROPN
ftr-393	1623	3	commissioner	commissioner	PROPN
ftr-393	1623	4	,	,	PUNCT
ftr-393	1623	5	461	461	NUM
ftr-393	1623	6	f.3d	f.3d	NUM
ftr-393	1623	7	1080	1080	NUM
ftr-393	1623	8	(	(	PUNCT
ftr-393	1623	9	9th	9th	ADJ
ftr-393	1623	10	cir	cir	NOUN
ftr-393	1623	11	.	.	PUNCT
ftr-393	1624	1	8/21/06	8/21/06	NUM
ftr-393	1624	2	)	)	PUNCT
ftr-393	1624	3	.	.	PUNCT
ftr-393	1625	1	taxpayer	taxpayer	NOUN
ftr-393	1625	2	,	,	PUNCT
ftr-393	1625	3	as	as	ADP
ftr-393	1625	4	coexecutor	coexecutor	NOUN
ftr-393	1625	5	of	of	ADP
ftr-393	1625	6	his	his	PRON
ftr-393	1625	7	father	father	NOUN
ftr-393	1625	8	’s	’s	PART
ftr-393	1625	9	estate	estate	NOUN
ftr-393	1625	10	,	,	PUNCT
ftr-393	1625	11	agreed	agree	VERB
ftr-393	1625	12	with	with	ADP
ftr-393	1625	13	the	the	DET
ftr-393	1625	14	irs	irs	PROPN
ftr-393	1625	15	on	on	ADP
ftr-393	1625	16	a	a	DET
ftr-393	1625	17	discounted	discount	VERB
ftr-393	1625	18	value	value	NOUN
ftr-393	1625	19	[	[	X
ftr-393	1625	20	for	for	ADP
ftr-393	1625	21	blockage	blockage	NOUN
ftr-393	1625	22	]	]	PUNCT
ftr-393	1625	23	of	of	ADP
ftr-393	1625	24	an	an	DET
ftr-393	1625	25	extensive	extensive	ADJ
ftr-393	1625	26	art	art	NOUN
ftr-393	1625	27	collection	collection	NOUN
ftr-393	1625	28	held	hold	VERB
ftr-393	1625	29	by	by	ADP
ftr-393	1625	30	his	his	PRON
ftr-393	1625	31	father	father	NOUN
ftr-393	1626	1	[	[	X
ftr-393	1626	2	in	in	ADP
ftr-393	1626	3	a	a	DET
ftr-393	1626	4	sole	sole	ADJ
ftr-393	1626	5	proprietorship	proprietorship	NOUN
ftr-393	1626	6	,	,	PUNCT
ftr-393	1626	7	the	the	DET
ftr-393	1626	8	sidney	sidney	PROPN
ftr-393	1626	9	janis	janis	PROPN
ftr-393	1626	10	art	art	PROPN
ftr-393	1626	11	gallery	gallery	PROPN
ftr-393	1626	12	]	]	PUNCT
ftr-393	1626	13	included	include	VERB
ftr-393	1626	14	in	in	ADP
ftr-393	1626	15	the	the	DET
ftr-393	1626	16	estate	estate	NOUN
ftr-393	1626	17	on	on	ADP
ftr-393	1626	18	the	the	DET
ftr-393	1626	19	premise	premise	NOUN
ftr-393	1626	20	that	that	SCONJ
ftr-393	1626	21	flooding	flood	VERB
ftr-393	1626	22	the	the	DET
ftr-393	1626	23	market	market	NOUN
ftr-393	1626	24	with	with	ADP
ftr-393	1626	25	the	the	DET
ftr-393	1626	26	art	art	NOUN
ftr-393	1626	27	works	work	NOUN
ftr-393	1626	28	would	would	AUX
ftr-393	1626	29	depress	depress	VERB
ftr-393	1626	30	the	the	DET
ftr-393	1626	31	value	value	NOUN
ftr-393	1626	32	of	of	ADP
ftr-393	1626	33	the	the	DET
ftr-393	1626	34	art	art	NOUN
ftr-393	1626	35	works	work	NOUN
ftr-393	1626	36	.	.	PUNCT
ftr-393	1627	1	later	later	ADV
ftr-393	1627	2	,	,	PUNCT
ftr-393	1627	3	in	in	ADP
ftr-393	1627	4	valuing	value	VERB
ftr-393	1627	5	the	the	DET
ftr-393	1627	6	art	art	NOUN
ftr-393	1627	7	gallery	gallery	NOUN
ftr-393	1627	8	’s	’s	PART
ftr-393	1627	9	inventory	inventory	NOUN
ftr-393	1627	10	,	,	PUNCT
ftr-393	1627	11	taxpayer	taxpayer	NOUN
ftr-393	1627	12	used	use	VERB
ftr-393	1627	13	the	the	DET
ftr-393	1627	14	full	full	ADJ
ftr-393	1627	15	undiscounted	undiscounted	ADJ
ftr-393	1627	16	value	value	NOUN
ftr-393	1627	17	of	of	ADP
ftr-393	1627	18	more	more	ADJ
ftr-393	1627	19	than	than	ADP
ftr-393	1627	20	$	$	SYM
ftr-393	1627	21	36	36	NUM
ftr-393	1627	22	million	million	NUM
ftr-393	1627	23	instead	instead	ADV
ftr-393	1627	24	of	of	ADP
ftr-393	1627	25	the	the	DET
ftr-393	1627	26	estate	estate	NOUN
ftr-393	1627	27	tax	tax	NOUN
ftr-393	1627	28	value	value	NOUN
ftr-393	1627	29	of	of	ADP
ftr-393	1627	30	$	$	SYM
ftr-393	1627	31	14.5	14.5	NUM
ftr-393	1627	32	million	million	NUM
ftr-393	1627	33	for	for	ADP
ftr-393	1627	34	purposes	purpose	NOUN
ftr-393	1627	35	of	of	ADP
ftr-393	1627	36	calculating	calculate	VERB
ftr-393	1627	37	the	the	DET
ftr-393	1627	38	gallery	gallery	NOUN
ftr-393	1627	39	’s	’s	PART
ftr-393	1627	40	income	income	NOUN
ftr-393	1627	41	.	.	PUNCT
ftr-393	1628	1	judge	judge	PROPN
ftr-393	1628	2	mckeown	mckeown	PROPN
ftr-393	1628	3	held	hold	VERB
ftr-393	1628	4	that	that	SCONJ
ftr-393	1628	5	the	the	DET
ftr-393	1628	6	duty	duty	NOUN
ftr-393	1628	7	of	of	ADP
ftr-393	1628	8	consistency	consistency	NOUN
ftr-393	1628	9	should	should	AUX
ftr-393	1628	10	be	be	AUX
ftr-393	1628	11	applied	apply	VERB
ftr-393	1628	12	in	in	ADP
ftr-393	1628	13	order	order	NOUN
ftr-393	1628	14	to	to	PART
ftr-393	1628	15	prevent	prevent	VERB
ftr-393	1628	16	inequitable	inequitable	ADJ
ftr-393	1628	17	shifting	shifting	NOUN
ftr-393	1628	18	of	of	ADP
ftr-393	1628	19	positions	position	NOUN
ftr-393	1628	20	by	by	ADP
ftr-393	1628	21	the	the	DET
ftr-393	1628	22	taxpayer	taxpayer	NOUN
ftr-393	1628	23	.	.	PUNCT
ftr-393	1629	1	•	•	NUM
ftr-393	1629	2	the	the	DET
ftr-393	1629	3	doctrine	doctrine	NOUN
ftr-393	1629	4	requires	require	VERB
ftr-393	1629	5	that	that	SCONJ
ftr-393	1629	6	there	there	PRON
ftr-393	1629	7	be	be	AUX
ftr-393	1629	8	(	(	PUNCT
ftr-393	1629	9	1	1	X
ftr-393	1629	10	)	)	PUNCT
ftr-393	1629	11	a	a	DET
ftr-393	1629	12	representation	representation	NOUN
ftr-393	1629	13	by	by	ADP
ftr-393	1629	14	the	the	DET
ftr-393	1629	15	taxpayer	taxpayer	NOUN
ftr-393	1630	1	[	[	X
ftr-393	1630	2	here	here	ADV
ftr-393	1630	3	,	,	PUNCT
ftr-393	1630	4	as	as	ADP
ftr-393	1630	5	beneficiary	beneficiary	NOUN
ftr-393	1630	6	and	and	CCONJ
ftr-393	1630	7	co	co	NOUN
ftr-393	1630	8	-	-	NOUN
ftr-393	1630	9	executor	executor	NOUN
ftr-393	1630	10	of	of	ADP
ftr-393	1630	11	his	his	PRON
ftr-393	1630	12	father	father	NOUN
ftr-393	1630	13	’s	’s	PART
ftr-393	1630	14	estate	estate	NOUN
ftr-393	1630	15	]	]	PUNCT
ftr-393	1630	16	,	,	PUNCT
ftr-393	1630	17	(	(	PUNCT
ftr-393	1630	18	2	2	X
ftr-393	1630	19	)	)	PUNCT
ftr-393	1630	20	reliance	reliance	NOUN
ftr-393	1630	21	by	by	ADP
ftr-393	1630	22	the	the	DET
ftr-393	1630	23	commissioner	commissioner	NOUN
ftr-393	1630	24	,	,	PUNCT
ftr-393	1630	25	and	and	CCONJ
ftr-393	1630	26	(	(	PUNCT
ftr-393	1630	27	3	3	X
ftr-393	1630	28	)	)	PUNCT
ftr-393	1630	29	a	a	DET
ftr-393	1630	30	change	change	NOUN
ftr-393	1630	31	in	in	ADP
ftr-393	1630	32	position	position	NOUN
ftr-393	1630	33	by	by	ADP
ftr-393	1630	34	the	the	DET
ftr-393	1630	35	taxpayer	taxpayer	NOUN
ftr-393	1630	36	after	after	SCONJ
ftr-393	1630	37	the	the	DET
ftr-393	1630	38	statute	statute	NOUN
ftr-393	1630	39	of	of	ADP
ftr-393	1630	40	limitations	limitation	NOUN
ftr-393	1630	41	has	have	AUX
ftr-393	1630	42	run	run	VERB
ftr-393	1630	43	.	.	PUNCT
ftr-393	1631	1	the	the	DET
ftr-393	1631	2	court	court	NOUN
ftr-393	1631	3	noted	note	VERB
ftr-393	1631	4	that	that	SCONJ
ftr-393	1631	5	“	"	PUNCT
ftr-393	1631	6	[	[	X
ftr-393	1631	7	s]uch	s]uch	X
ftr-393	1631	8	tax	tax	NOUN
ftr-393	1631	9	gamesmanship	gamesmanship	NOUN
ftr-393	1631	10	is	be	AUX
ftr-393	1631	11	exactly	exactly	ADV
ftr-393	1631	12	what	what	PRON
ftr-393	1631	13	the	the	DET
ftr-393	1631	14	duty	duty	NOUN
ftr-393	1631	15	of	of	ADP
ftr-393	1631	16	consistency	consistency	NOUN
ftr-393	1631	17	is	be	AUX
ftr-393	1631	18	designed	design	VERB
ftr-393	1631	19	to	to	PART
ftr-393	1631	20	prevent	prevent	VERB
ftr-393	1631	21	.	.	PUNCT
ftr-393	1631	22	”	"	PUNCT
ftr-393	1632	1	4	4	NUM
ftr-393	1632	2	.	.	PUNCT
ftr-393	1632	3	houston	houston	PROPN
ftr-393	1632	4	sb	sb	PROPN
ftr-393	1632	5	/	/	SYM
ftr-393	1632	6	se	se	PROPN
ftr-393	1632	7	taxpayers	taxpayer	NOUN
ftr-393	1632	8	may	may	AUX
ftr-393	1632	9	be	be	AUX
ftr-393	1632	10	guinea	guinea	NOUN
ftr-393	1632	11	pigs	pig	NOUN
ftr-393	1632	12	for	for	ADP
ftr-393	1632	13	fast	fast	ADJ
ftr-393	1632	14	-	-	PUNCT
ftr-393	1632	15	track	track	NOUN
ftr-393	1632	16	settlements	settlement	NOUN
ftr-393	1632	17	.	.	PUNCT
ftr-393	1633	1	announcement	announcement	NOUN
ftr-393	1633	2	2006	2006	NUM
ftr-393	1633	3	-	-	SYM
ftr-393	1633	4	61	61	NUM
ftr-393	1633	5	,	,	PUNCT
ftr-393	1633	6	2006	2006	NUM
ftr-393	1633	7	-	-	SYM
ftr-393	1633	8	36	36	NUM
ftr-393	1633	9	i.r.b	i.r.b	NOUN
ftr-393	1633	10	.	.	PUNCT
ftr-393	1634	1	390	390	NUM
ftr-393	1634	2	(	(	PUNCT
ftr-393	1634	3	8/22/06	8/22/06	NUM
ftr-393	1634	4	)	)	PUNCT
ftr-393	1634	5	,	,	PUNCT
ftr-393	1634	6	corrected	correct	VERB
ftr-393	1634	7	by	by	ADP
ftr-393	1634	8	announcement	announcement	NOUN
ftr-393	1634	9	2006	2006	NUM
ftr-393	1634	10	-	-	SYM
ftr-393	1634	11	97	97	NUM
ftr-393	1634	12	,	,	PUNCT
ftr-393	1634	13	2006	2006	NUM
ftr-393	1634	14	-	-	SYM
ftr-393	1634	15	50	50	NUM
ftr-393	1634	16	i.r.b	i.r.b	NOUN
ftr-393	1634	17	.	.	PUNCT
ftr-393	1635	1	1108	1108	NUM
ftr-393	1635	2	(	(	PUNCT
ftr-393	1635	3	12/11/06	12/11/06	PROPN
ftr-393	1635	4	)	)	PUNCT
ftr-393	1635	5	.	.	PUNCT
ftr-393	1636	1	the	the	DET
ftr-393	1636	2	irs	irs	PROPN
ftr-393	1636	3	has	have	AUX
ftr-393	1636	4	extended	extend	VERB
ftr-393	1636	5	the	the	DET
ftr-393	1636	6	lmsb	lmsb	NOUN
ftr-393	1636	7	fast	fast	ADJ
ftr-393	1636	8	-	-	PUNCT
ftr-393	1636	9	track	track	NOUN
ftr-393	1636	10	settlement	settlement	NOUN
ftr-393	1636	11	program	program	NOUN
ftr-393	1636	12	to	to	ADP
ftr-393	1636	13	sb	sb	PROPN
ftr-393	1636	14	/	/	SYM
ftr-393	1636	15	se	se	PROPN
ftr-393	1636	16	.	.	PUNCT
ftr-393	1637	1	the	the	DET
ftr-393	1637	2	program	program	NOUN
ftr-393	1637	3	will	will	AUX
ftr-393	1637	4	be	be	AUX
ftr-393	1637	5	available	available	ADJ
ftr-393	1637	6	for	for	ADP
ftr-393	1637	7	a	a	DET
ftr-393	1637	8	two	two	NUM
ftr-393	1637	9	-	-	PUNCT
ftr-393	1637	10	year	year	NOUN
ftr-393	1637	11	test	test	NOUN
ftr-393	1637	12	period	period	NOUN
ftr-393	1637	13	,	,	PUNCT
ftr-393	1637	14	and	and	CCONJ
ftr-393	1637	15	for	for	ADP
ftr-393	1637	16	the	the	DET
ftr-393	1637	17	first	first	ADJ
ftr-393	1637	18	six	six	NUM
ftr-393	1637	19	months	month	NOUN
ftr-393	1637	20	will	will	AUX
ftr-393	1637	21	be	be	AUX
ftr-393	1637	22	available	available	ADJ
ftr-393	1637	23	only	only	ADV
ftr-393	1637	24	for	for	ADP
ftr-393	1637	25	taxpayers	taxpayer	NOUN
ftr-393	1637	26	in	in	ADP
ftr-393	1637	27	chicago	chicago	PROPN
ftr-393	1637	28	,	,	PUNCT
ftr-393	1637	29	houston	houston	PROPN
ftr-393	1637	30	,	,	PUNCT
ftr-393	1637	31	and	and	CCONJ
ftr-393	1637	32	st	st	PROPN
ftr-393	1637	33	.	.	PROPN
ftr-393	1637	34	paul	paul	PROPN
ftr-393	1637	35	.	.	PUNCT
ftr-393	1638	1	rev	rev	PROPN
ftr-393	1638	2	.	.	PROPN
ftr-393	1638	3	proc	proc	PROPN
ftr-393	1638	4	.	.	PUNCT
ftr-393	1639	1	2003	2003	NUM
ftr-393	1639	2	-	-	SYM
ftr-393	1639	3	40	40	NUM
ftr-393	1639	4	,	,	PUNCT
ftr-393	1639	5	2003	2003	NUM
ftr-393	1639	6	-	-	SYM
ftr-393	1639	7	1	1	NUM
ftr-393	1639	8	c.b	c.b	PROPN
ftr-393	1639	9	.	.	PROPN
ftr-393	1639	10	1044	1044	NUM
ftr-393	1639	11	,	,	PUNCT
ftr-393	1639	12	implemented	implement	VERB
ftr-393	1639	13	the	the	DET
ftr-393	1639	14	program	program	NOUN
ftr-393	1639	15	.	.	PUNCT
ftr-393	1640	1	the	the	DET
ftr-393	1640	2	program	program	NOUN
ftr-393	1640	3	is	be	AUX
ftr-393	1640	4	effective	effective	ADJ
ftr-393	1640	5	beginning	begin	VERB
ftr-393	1640	6	9/5/06	9/5/06	NUM
ftr-393	1640	7	.	.	NOUN
ftr-393	1640	8	5	5	NUM
ftr-393	1640	9	.	.	PUNCT
ftr-393	1640	10	tax	tax	NOUN
ftr-393	1640	11	court	court	NOUN
ftr-393	1640	12	grants	grant	VERB
ftr-393	1640	13	taxpayer	taxpayer	PROPN
ftr-393	1640	14	’s	’s	PART
ftr-393	1640	15	motion	motion	NOUN
ftr-393	1640	16	for	for	ADP
ftr-393	1640	17	leave	leave	NOUN
ftr-393	1640	18	to	to	PART
ftr-393	1640	19	file	file	VERB
ftr-393	1640	20	a	a	DET
ftr-393	1640	21	motion	motion	NOUN
ftr-393	1640	22	to	to	PART
ftr-393	1640	23	vacate	vacate	VERB
ftr-393	1640	24	an	an	DET
ftr-393	1640	25	order	order	NOUN
ftr-393	1640	26	dismissing	dismiss	VERB
ftr-393	1640	27	his	his	PRON
ftr-393	1640	28	case	case	NOUN
ftr-393	1640	29	for	for	ADP
ftr-393	1640	30	lack	lack	NOUN
ftr-393	1640	31	of	of	ADP
ftr-393	1640	32	jurisdiction	jurisdiction	NOUN
ftr-393	1640	33	,	,	PUNCT
ftr-393	1640	34	and	and	CCONJ
ftr-393	1640	35	holds	hold	VERB
ftr-393	1640	36	that	that	SCONJ
ftr-393	1640	37	the	the	DET
ftr-393	1640	38	motion	motion	NOUN
ftr-393	1640	39	should	should	AUX
ftr-393	1640	40	be	be	AUX
ftr-393	1640	41	deemed	deem	VERB
ftr-393	1640	42	filed	file	VERB
ftr-393	1640	43	on	on	ADP
ftr-393	1640	44	the	the	DET
ftr-393	1640	45	date	date	NOUN
ftr-393	1640	46	it	it	PRON
ftr-393	1640	47	was	be	AUX
ftr-393	1640	48	mailed	mail	VERB
ftr-393	1640	49	,	,	PUNCT
ftr-393	1640	50	rather	rather	ADV
ftr-393	1640	51	than	than	ADP
ftr-393	1640	52	on	on	ADP
ftr-393	1640	53	the	the	DET
ftr-393	1640	54	date	date	NOUN
ftr-393	1640	55	it	it	PRON
ftr-393	1640	56	was	be	AUX
ftr-393	1640	57	received	receive	VERB
ftr-393	1640	58	.	.	PUNCT
ftr-393	1641	1	stewart	stewart	PROPN
ftr-393	1641	2	v.	v.	PROPN
ftr-393	1641	3	commissioner	commissioner	PROPN
ftr-393	1641	4	,	,	PUNCT
ftr-393	1641	5	127	127	NUM
ftr-393	1641	6	t.c	t.c	PROPN
ftr-393	1641	7	.	.	PROPN
ftr-393	1641	8	109	109	NUM
ftr-393	1641	9	(	(	PUNCT
ftr-393	1641	10	10/3/06	10/3/06	NUM
ftr-393	1641	11	)	)	PUNCT
ftr-393	1642	1	(	(	PUNCT
ftr-393	1642	2	reviewed	review	VERB
ftr-393	1642	3	,	,	PUNCT
ftr-393	1642	4	18	18	NUM
ftr-393	1642	5	-	-	SYM
ftr-393	1642	6	0	0	NUM
ftr-393	1642	7	)	)	PUNCT
ftr-393	1642	8	.	.	PUNCT
ftr-393	1643	1	the	the	DET
ftr-393	1643	2	tax	tax	NOUN
ftr-393	1643	3	court	court	NOUN
ftr-393	1643	4	(	(	PUNCT
ftr-393	1643	5	judge	judge	PROPN
ftr-393	1643	6	ruwe	ruwe	PROPN
ftr-393	1643	7	)	)	PUNCT
ftr-393	1643	8	determined	determine	VERB
ftr-393	1643	9	that	that	SCONJ
ftr-393	1643	10	the	the	DET
ftr-393	1643	11	timely	timely	ADV
ftr-393	1643	12	-	-	PUNCT
ftr-393	1643	13	mailing	mailing	NOUN
ftr-393	1643	14	/	/	SYM
ftr-393	1643	15	timely	timely	ADV
ftr-393	1643	16	-	-	PUNCT
ftr-393	1643	17	filing	filing	NOUN
ftr-393	1643	18	provisions	provision	NOUN
ftr-393	1643	19	of	of	ADP
ftr-393	1643	20	§	§	PROPN
ftr-393	1643	21	7502	7502	NUM
ftr-393	1643	22	would	would	AUX
ftr-393	1643	23	apply	apply	VERB
ftr-393	1643	24	to	to	ADP
ftr-393	1643	25	a	a	DET
ftr-393	1643	26	motion	motion	NOUN
ftr-393	1643	27	for	for	ADP
ftr-393	1643	28	leave	leave	NOUN
ftr-393	1643	29	to	to	PART
ftr-393	1643	30	file	file	VERB
ftr-393	1643	31	a	a	DET
ftr-393	1643	32	motion	motion	NOUN
ftr-393	1643	33	to	to	PART
ftr-393	1643	34	vacate	vacate	VERB
ftr-393	1643	35	an	an	DET
ftr-393	1643	36	order	order	NOUN
ftr-393	1643	37	of	of	ADP
ftr-393	1643	38	dismissal	dismissal	NOUN
ftr-393	1643	39	for	for	ADP
ftr-393	1643	40	lack	lack	NOUN
ftr-393	1643	41	of	of	ADP
ftr-393	1643	42	jurisdiction	jurisdiction	NOUN
ftr-393	1643	43	,	,	PUNCT
ftr-393	1643	44	so	so	CCONJ
ftr-393	1643	45	the	the	DET
ftr-393	1643	46	tax	tax	NOUN
ftr-393	1643	47	court	court	NOUN
ftr-393	1643	48	’s	’s	PART
ftr-393	1643	49	earlier	early	ADJ
ftr-393	1643	50	decision	decision	NOUN
ftr-393	1643	51	would	would	AUX
ftr-393	1643	52	not	not	PART
ftr-393	1643	53	become	become	VERB
ftr-393	1643	54	final	final	ADJ
ftr-393	1643	55	after	after	SCONJ
ftr-393	1643	56	the	the	DET
ftr-393	1643	57	90	90	NUM
ftr-393	1643	58	-	-	PUNCT
ftr-393	1643	59	day	day	NOUN
ftr-393	1643	60	period	period	NOUN
ftr-393	1643	61	for	for	ADP
ftr-393	1643	62	appeal	appeal	NOUN
ftr-393	1643	63	had	have	AUX
ftr-393	1643	64	elapsed	elapse	VERB
ftr-393	1643	65	under	under	ADP
ftr-393	1643	66	§	§	PROPN
ftr-393	1643	67	7481(a	7481(a	NUM
ftr-393	1643	68	)	)	PUNCT
ftr-393	1643	69	.	.	PUNCT
ftr-393	1644	1	the	the	DET
ftr-393	1644	2	tax	tax	NOUN
ftr-393	1644	3	court	court	NOUN
ftr-393	1644	4	will	will	AUX
ftr-393	1644	5	no	no	ADV
ftr-393	1644	6	longer	long	ADV
ftr-393	1644	7	follow	follow	VERB
ftr-393	1644	8	its	its	PRON
ftr-393	1644	9	decision	decision	NOUN
ftr-393	1644	10	in	in	ADP
ftr-393	1644	11	manchester	manchester	PROPN
ftr-393	1644	12	group	group	PROPN
ftr-393	1644	13	v.	v.	PROPN
ftr-393	1644	14	commissioner	commissioner	PROPN
ftr-393	1644	15	,	,	PUNCT
ftr-393	1644	16	t.c	t.c	PROPN
ftr-393	1644	17	.	.	PROPN
ftr-393	1644	18	memo	memo	NOUN
ftr-393	1644	19	.	.	PUNCT
ftr-393	1645	1	1994	1994	NUM
ftr-393	1645	2	-	-	SYM
ftr-393	1645	3	604	604	NUM
ftr-393	1645	4	,	,	PUNCT
ftr-393	1645	5	rev’d	rev’d	NOUN
ftr-393	1645	6	,	,	PUNCT
ftr-393	1645	7	113	113	NUM
ftr-393	1645	8	f.3d	f.3d	NUM
ftr-393	1645	9	1087	1087	NUM
ftr-393	1645	10	(	(	PUNCT
ftr-393	1645	11	9th	9th	ADJ
ftr-393	1645	12	cir	cir	NOUN
ftr-393	1645	13	.	.	PUNCT
ftr-393	1645	14	1997	1997	NUM
ftr-393	1645	15	)	)	PUNCT
ftr-393	1645	16	.	.	PUNCT
ftr-393	1646	1	2007	2007	NUM
ftr-393	1646	2	]	]	X
ftr-393	1646	3	recent	recent	ADJ
ftr-393	1646	4	developments	development	NOUN
ftr-393	1646	5	in	in	ADP
ftr-393	1646	6	federal	federal	ADJ
ftr-393	1646	7	income	income	NOUN
ftr-393	1646	8	taxation	taxation	NOUN
ftr-393	1646	9	525	525	NUM
ftr-393	1646	10	6	6	NUM
ftr-393	1646	11	.	.	PUNCT
ftr-393	1647	1	i	i	PRON
ftr-393	1647	2	’m	’m	VERB
ftr-393	1647	3	from	from	ADP
ftr-393	1647	4	the	the	DET
ftr-393	1647	5	irs	irs	PROPN
ftr-393	1647	6	and	and	CCONJ
ftr-393	1647	7	i	i	PRON
ftr-393	1647	8	’m	’m	VERB
ftr-393	1647	9	here	here	ADV
ftr-393	1647	10	to	to	PART
ftr-393	1647	11	help	help	VERB
ftr-393	1647	12	you	you	PRON
ftr-393	1647	13	comply	comply	VERB
ftr-393	1647	14	with	with	ADP
ftr-393	1647	15	fin	fin	NOUN
ftr-393	1647	16	48	48	NUM
ftr-393	1647	17	.	.	PUNCT
ftr-393	1648	1	the	the	DET
ftr-393	1648	2	irs	irs	PROPN
ftr-393	1648	3	announced	announce	VERB
ftr-393	1648	4	on	on	ADP
ftr-393	1648	5	10/17/06	10/17/06	PROPN
ftr-393	1648	6	an	an	DET
ftr-393	1648	7	lmsb	lmsb	PROPN
ftr-393	1648	8	initiative	initiative	NOUN
ftr-393	1648	9	to	to	PART
ftr-393	1648	10	help	help	VERB
ftr-393	1648	11	taxpayers	taxpayer	NOUN
ftr-393	1648	12	resolve	resolve	VERB
ftr-393	1648	13	on	on	ADP
ftr-393	1648	14	an	an	DET
ftr-393	1648	15	expedited	expedited	ADJ
ftr-393	1648	16	basis	basis	NOUN
ftr-393	1648	17	their	their	PRON
ftr-393	1648	18	issues	issue	NOUN
ftr-393	1648	19	with	with	ADP
ftr-393	1648	20	financial	financial	ADJ
ftr-393	1648	21	accounting	accounting	NOUN
ftr-393	1648	22	standards	standards	PROPN
ftr-393	1648	23	board	board	NOUN
ftr-393	1648	24	interpretation	interpretation	NOUN
ftr-393	1648	25	no	no	INTJ
ftr-393	1648	26	.	.	PROPN
ftr-393	1648	27	48	48	NUM
ftr-393	1648	28	(	(	PUNCT
ftr-393	1648	29	fin	fin	NOUN
ftr-393	1648	30	48	48	NUM
ftr-393	1648	31	)	)	PUNCT
ftr-393	1648	32	,	,	PUNCT
ftr-393	1648	33	“	"	PUNCT
ftr-393	1648	34	accounting	account	VERB
ftr-393	1648	35	for	for	ADP
ftr-393	1648	36	uncertainty	uncertainty	NOUN
ftr-393	1648	37	in	in	ADP
ftr-393	1648	38	income	income	NOUN
ftr-393	1648	39	taxes	taxis	NOUN
ftr-393	1648	40	–	–	PUNCT
ftr-393	1648	41	an	an	DET
ftr-393	1648	42	interpretation	interpretation	NOUN
ftr-393	1648	43	of	of	ADP
ftr-393	1648	44	fasb	fasb	PROPN
ftr-393	1648	45	statement	statement	PROPN
ftr-393	1648	46	no	no	INTJ
ftr-393	1648	47	.	.	PUNCT
ftr-393	1648	48	109	109	NUM
ftr-393	1648	49	.	.	PUNCT
ftr-393	1648	50	”	"	PUNCT
ftr-393	1649	1	2006	2006	NUM
ftr-393	1649	2	tnt	tnt	PROPN
ftr-393	1649	3	201	201	NUM
ftr-393	1649	4	-	-	SYM
ftr-393	1649	5	17	17	NUM
ftr-393	1649	6	.	.	PUNCT
ftr-393	1649	7	requests	request	NOUN
ftr-393	1649	8	for	for	ADP
ftr-393	1649	9	fin	fin	NOUN
ftr-393	1649	10	48	48	NUM
ftr-393	1649	11	resolution	resolution	NOUN
ftr-393	1649	12	must	must	AUX
ftr-393	1649	13	be	be	AUX
ftr-393	1649	14	submitted	submit	VERB
ftr-393	1649	15	at	at	ADP
ftr-393	1649	16	least	least	ADV
ftr-393	1649	17	45	45	NUM
ftr-393	1649	18	days	day	NOUN
ftr-393	1649	19	before	before	ADP
ftr-393	1649	20	the	the	DET
ftr-393	1649	21	end	end	NOUN
ftr-393	1649	22	of	of	ADP
ftr-393	1649	23	taxpayer	taxpayer	NOUN
ftr-393	1649	24	’s	’s	PART
ftr-393	1649	25	fiscal	fiscal	ADJ
ftr-393	1649	26	year	year	NOUN
ftr-393	1649	27	;	;	PUNCT
ftr-393	1649	28	the	the	DET
ftr-393	1649	29	expedited	expedite	VERB
ftr-393	1649	30	procedure	procedure	NOUN
ftr-393	1649	31	is	be	AUX
ftr-393	1649	32	not	not	PART
ftr-393	1649	33	recommended	recommend	VERB
ftr-393	1649	34	for	for	ADP
ftr-393	1649	35	fiscal	fiscal	ADJ
ftr-393	1649	36	years	year	NOUN
ftr-393	1649	37	ending	end	VERB
ftr-393	1649	38	after	after	ADP
ftr-393	1649	39	3/31/07	3/31/07	NUM
ftr-393	1649	40	.	.	PUNCT
ftr-393	1650	1	7	7	X
ftr-393	1650	2	.	.	PUNCT
ftr-393	1650	3	t.d	t.d	PROPN
ftr-393	1650	4	.	.	PROPN
ftr-393	1650	5	9300	9300	NUM
ftr-393	1650	6	,	,	PUNCT
ftr-393	1650	7	guidance	guidance	NOUN
ftr-393	1650	8	necessary	necessary	ADJ
ftr-393	1650	9	to	to	PART
ftr-393	1650	10	facilitate	facilitate	VERB
ftr-393	1650	11	business	business	NOUN
ftr-393	1650	12	electronic	electronic	ADJ
ftr-393	1650	13	filing	filing	NOUN
ftr-393	1650	14	,	,	PUNCT
ftr-393	1650	15	71	71	NUM
ftr-393	1650	16	f.r	f.r	NOUN
ftr-393	1650	17	.	.	PROPN
ftr-393	1650	18	71040	71040	NUM
ftr-393	1650	19	(	(	PUNCT
ftr-393	1650	20	12/8/06	12/8/06	NUM
ftr-393	1650	21	)	)	PUNCT
ftr-393	1650	22	.	.	PUNCT
ftr-393	1651	1	the	the	DET
ftr-393	1651	2	treasury	treasury	NOUN
ftr-393	1651	3	has	have	AUX
ftr-393	1651	4	promulgated	promulgate	VERB
ftr-393	1651	5	final	final	ADJ
ftr-393	1651	6	regulations	regulation	NOUN
ftr-393	1651	7	on	on	ADP
ftr-393	1651	8	eliminating	eliminate	VERB
ftr-393	1651	9	regulatory	regulatory	ADJ
ftr-393	1651	10	impediments	impediment	NOUN
ftr-393	1651	11	to	to	ADP
ftr-393	1651	12	businesses	business	NOUN
ftr-393	1651	13	filing	file	VERB
ftr-393	1651	14	electronic	electronic	ADJ
ftr-393	1651	15	returns	return	NOUN
ftr-393	1651	16	.	.	PUNCT
ftr-393	1652	1	8	8	X
ftr-393	1652	2	.	.	X
ftr-393	1652	3	individuals	individual	NOUN
ftr-393	1652	4	who	who	PRON
ftr-393	1652	5	follow	follow	VERB
ftr-393	1652	6	lauren	lauren	PROPN
ftr-393	1652	7	bacall	bacall	PROPN
ftr-393	1652	8	’s	’s	PART
ftr-393	1652	9	instructions	instruction	NOUN
ftr-393	1652	10	will	will	AUX
ftr-393	1652	11	be	be	AUX
ftr-393	1652	12	entitled	entitle	VERB
ftr-393	1652	13	to	to	ADP
ftr-393	1652	14	between	between	ADP
ftr-393	1652	15	15	15	NUM
ftr-393	1652	16	and	and	CCONJ
ftr-393	1652	17	30	30	NUM
ftr-393	1652	18	percent	percent	NOUN
ftr-393	1652	19	of	of	ADP
ftr-393	1652	20	the	the	DET
ftr-393	1652	21	collected	collect	VERB
ftr-393	1652	22	proceeds	proceed	NOUN
ftr-393	1652	23	resulting	result	VERB
ftr-393	1652	24	from	from	ADP
ftr-393	1652	25	their	their	PRON
ftr-393	1652	26	information	information	NOUN
ftr-393	1652	27	.	.	PUNCT
ftr-393	1653	1	the	the	DET
ftr-393	1653	2	tax	tax	NOUN
ftr-393	1653	3	relief	relief	NOUN
ftr-393	1653	4	and	and	CCONJ
ftr-393	1653	5	health	health	NOUN
ftr-393	1653	6	care	care	NOUN
ftr-393	1653	7	act	act	NOUN
ftr-393	1653	8	of	of	ADP
ftr-393	1653	9	2006	2006	NUM
ftr-393	1653	10	§	§	NOUN
ftr-393	1653	11	406	406	NUM
ftr-393	1653	12	amends	amend	NOUN
ftr-393	1653	13	code	code	PROPN
ftr-393	1653	14	§	§	PROPN
ftr-393	1653	15	7623	7623	NUM
ftr-393	1653	16	to	to	PART
ftr-393	1653	17	reform	reform	VERB
ftr-393	1653	18	the	the	DET
ftr-393	1653	19	reward	reward	NOUN
ftr-393	1653	20	program	program	NOUN
ftr-393	1653	21	for	for	ADP
ftr-393	1653	22	individuals	individual	NOUN
ftr-393	1653	23	who	who	PRON
ftr-393	1653	24	provide	provide	VERB
ftr-393	1653	25	information	information	NOUN
ftr-393	1653	26	regarding	regard	VERB
ftr-393	1653	27	violations	violation	NOUN
ftr-393	1653	28	involving	involve	VERB
ftr-393	1653	29	an	an	DET
ftr-393	1653	30	individual	individual	NOUN
ftr-393	1653	31	whose	whose	DET
ftr-393	1653	32	gross	gross	ADJ
ftr-393	1653	33	income	income	NOUN
ftr-393	1653	34	exceeds	exceed	VERB
ftr-393	1653	35	$	$	SYM
ftr-393	1653	36	200,000	200,000	NUM
ftr-393	1653	37	for	for	ADP
ftr-393	1653	38	the	the	DET
ftr-393	1653	39	relevant	relevant	ADJ
ftr-393	1653	40	year	year	NOUN
ftr-393	1653	41	if	if	SCONJ
ftr-393	1653	42	the	the	DET
ftr-393	1653	43	tax	tax	NOUN
ftr-393	1653	44	,	,	PUNCT
ftr-393	1653	45	penalties	penalty	NOUN
ftr-393	1653	46	,	,	PUNCT
ftr-393	1653	47	interest	interest	NOUN
ftr-393	1653	48	and	and	CCONJ
ftr-393	1653	49	additional	additional	ADJ
ftr-393	1653	50	amounts	amount	NOUN
ftr-393	1653	51	in	in	ADP
ftr-393	1653	52	dispute	dispute	NOUN
ftr-393	1653	53	exceed	exceed	VERB
ftr-393	1653	54	$	$	SYM
ftr-393	1653	55	2	2	NUM
ftr-393	1653	56	million	million	NUM
ftr-393	1653	57	.	.	PUNCT
ftr-393	1654	1	generally	generally	ADV
ftr-393	1654	2	,	,	PUNCT
ftr-393	1654	3	the	the	DET
ftr-393	1654	4	provision	provision	NOUN
ftr-393	1654	5	establishes	establish	VERB
ftr-393	1654	6	a	a	DET
ftr-393	1654	7	reward	reward	NOUN
ftr-393	1654	8	floor	floor	NOUN
ftr-393	1654	9	of	of	ADP
ftr-393	1654	10	15	15	NUM
ftr-393	1654	11	%	%	NOUN
ftr-393	1654	12	and	and	CCONJ
ftr-393	1654	13	a	a	DET
ftr-393	1654	14	cap	cap	NOUN
ftr-393	1654	15	of	of	ADP
ftr-393	1654	16	30	30	NUM
ftr-393	1654	17	%	%	NOUN
ftr-393	1654	18	of	of	ADP
ftr-393	1654	19	the	the	DET
ftr-393	1654	20	collected	collect	VERB
ftr-393	1654	21	proceeds	proceed	NOUN
ftr-393	1654	22	(	(	PUNCT
ftr-393	1654	23	including	include	VERB
ftr-393	1654	24	penalties	penalty	NOUN
ftr-393	1654	25	,	,	PUNCT
ftr-393	1654	26	interest	interest	NOUN
ftr-393	1654	27	,	,	PUNCT
ftr-393	1654	28	additions	addition	NOUN
ftr-393	1654	29	to	to	PART
ftr-393	1654	30	tax	tax	NOUN
ftr-393	1654	31	and	and	CCONJ
ftr-393	1654	32	additional	additional	ADJ
ftr-393	1654	33	amounts	amount	NOUN
ftr-393	1654	34	)	)	PUNCT
ftr-393	1654	35	if	if	SCONJ
ftr-393	1654	36	the	the	DET
ftr-393	1654	37	irs	irs	PROPN
ftr-393	1654	38	moves	move	VERB
ftr-393	1654	39	forward	forward	ADV
ftr-393	1654	40	with	with	ADP
ftr-393	1654	41	an	an	DET
ftr-393	1654	42	administrative	administrative	ADJ
ftr-393	1654	43	or	or	CCONJ
ftr-393	1654	44	judicial	judicial	ADJ
ftr-393	1654	45	action	action	NOUN
ftr-393	1654	46	based	base	VERB
ftr-393	1654	47	on	on	ADP
ftr-393	1654	48	information	information	NOUN
ftr-393	1654	49	brought	bring	VERB
ftr-393	1654	50	to	to	ADP
ftr-393	1654	51	the	the	DET
ftr-393	1654	52	irs	irs	PROPN
ftr-393	1654	53	's	's	PART
ftr-393	1654	54	attention	attention	NOUN
ftr-393	1654	55	by	by	ADP
ftr-393	1654	56	an	an	DET
ftr-393	1654	57	individual	individual	NOUN
ftr-393	1654	58	.	.	PUNCT
ftr-393	1655	1	under	under	ADP
ftr-393	1655	2	certain	certain	ADJ
ftr-393	1655	3	specified	specified	ADJ
ftr-393	1655	4	circumstances	circumstance	NOUN
ftr-393	1655	5	,	,	PUNCT
ftr-393	1655	6	the	the	DET
ftr-393	1655	7	provision	provision	NOUN
ftr-393	1655	8	permits	permit	VERB
ftr-393	1655	9	awards	award	NOUN
ftr-393	1655	10	of	of	ADP
ftr-393	1655	11	lesser	less	ADJ
ftr-393	1655	12	amounts	amount	NOUN
ftr-393	1655	13	.	.	PUNCT
ftr-393	1656	1	the	the	DET
ftr-393	1656	2	provision	provision	NOUN
ftr-393	1656	3	allows	allow	VERB
ftr-393	1656	4	an	an	DET
ftr-393	1656	5	abovethe	abovethe	NOUN
ftr-393	1656	6	-	-	PUNCT
ftr-393	1656	7	line	line	NOUN
ftr-393	1656	8	deduction	deduction	NOUN
ftr-393	1656	9	for	for	ADP
ftr-393	1656	10	attorneys	attorney	NOUN
ftr-393	1656	11	’	'	PUNCT
ftr-393	1656	12	fees	fee	NOUN
ftr-393	1656	13	and	and	CCONJ
ftr-393	1656	14	costs	cost	NOUN
ftr-393	1656	15	paid	pay	VERB
ftr-393	1656	16	by	by	ADP
ftr-393	1656	17	,	,	PUNCT
ftr-393	1656	18	or	or	CCONJ
ftr-393	1656	19	on	on	ADP
ftr-393	1656	20	behalf	behalf	NOUN
ftr-393	1656	21	of	of	ADP
ftr-393	1656	22	,	,	PUNCT
ftr-393	1656	23	the	the	DET
ftr-393	1656	24	individual	individual	NOUN
ftr-393	1656	25	in	in	ADP
ftr-393	1656	26	connection	connection	NOUN
ftr-393	1656	27	with	with	ADP
ftr-393	1656	28	any	any	DET
ftr-393	1656	29	award	award	NOUN
ftr-393	1656	30	for	for	ADP
ftr-393	1656	31	providing	provide	VERB
ftr-393	1656	32	information	information	NOUN
ftr-393	1656	33	regarding	regard	VERB
ftr-393	1656	34	violations	violation	NOUN
ftr-393	1656	35	of	of	ADP
ftr-393	1656	36	the	the	DET
ftr-393	1656	37	tax	tax	NOUN
ftr-393	1656	38	laws	law	NOUN
ftr-393	1656	39	.	.	PUNCT
ftr-393	1657	1	9	9	X
ftr-393	1657	2	.	.	X
ftr-393	1657	3	burton	burton	PROPN
ftr-393	1657	4	kanter	kanter	PROPN
ftr-393	1657	5	in	in	ADP
ftr-393	1657	6	trouble	trouble	NOUN
ftr-393	1657	7	again	again	ADV
ftr-393	1657	8	.	.	PUNCT
ftr-393	1658	1	investment	investment	NOUN
ftr-393	1658	2	research	research	NOUN
ftr-393	1658	3	associates	associates	PROPN
ftr-393	1658	4	,	,	PUNCT
ftr-393	1658	5	ltd	ltd	PROPN
ftr-393	1658	6	.	.	PROPN
ftr-393	1659	1	v.	v.	PROPN
ftr-393	1659	2	commissioner	commissioner	PROPN
ftr-393	1659	3	,	,	PUNCT
ftr-393	1659	4	t.c	t.c	PROPN
ftr-393	1659	5	.	.	PROPN
ftr-393	1659	6	memo	memo	NOUN
ftr-393	1659	7	.	.	PUNCT
ftr-393	1660	1	1999	1999	NUM
ftr-393	1660	2	-	-	SYM
ftr-393	1660	3	407	407	NUM
ftr-393	1660	4	(	(	PUNCT
ftr-393	1660	5	12/15/99	12/15/99	NUM
ftr-393	1660	6	)	)	PUNCT
ftr-393	1660	7	.	.	PUNCT
ftr-393	1661	1	in	in	ADP
ftr-393	1661	2	a	a	DET
ftr-393	1661	3	600	600	NUM
ftr-393	1661	4	-	-	PUNCT
ftr-393	1661	5	page	page	NOUN
ftr-393	1661	6	opinion	opinion	NOUN
ftr-393	1661	7	burton	burton	PROPN
ftr-393	1661	8	kanter	kanter	PROPN
ftr-393	1661	9	was	be	AUX
ftr-393	1661	10	held	hold	VERB
ftr-393	1661	11	liable	liable	ADJ
ftr-393	1661	12	for	for	ADP
ftr-393	1661	13	the	the	DET
ftr-393	1661	14	§	§	PROPN
ftr-393	1661	15	6653	6653	NUM
ftr-393	1661	16	fraud	fraud	NOUN
ftr-393	1661	17	penalty	penalty	NOUN
ftr-393	1661	18	by	by	ADP
ftr-393	1661	19	reason	reason	NOUN
ftr-393	1661	20	of	of	ADP
ftr-393	1661	21	his	his	PRON
ftr-393	1661	22	being	be	AUX
ftr-393	1661	23	“	"	PUNCT
ftr-393	1661	24	the	the	DET
ftr-393	1661	25	architect	architect	NOUN
ftr-393	1661	26	who	who	PRON
ftr-393	1661	27	planned	plan	VERB
ftr-393	1661	28	and	and	CCONJ
ftr-393	1661	29	executed	execute	VERB
ftr-393	1661	30	the	the	DET
ftr-393	1661	31	elaborate	elaborate	ADJ
ftr-393	1661	32	scheme	scheme	NOUN
ftr-393	1661	33	with	with	ADP
ftr-393	1661	34	respect	respect	NOUN
ftr-393	1661	35	to	to	ADP
ftr-393	1661	36	the	the	DET
ftr-393	1661	37	kickback	kickback	NOUN
ftr-393	1661	38	income	income	NOUN
ftr-393	1661	39	payments	payment	NOUN
ftr-393	1661	40	.	.	PUNCT
ftr-393	1661	41	.	.	PUNCT
ftr-393	1661	42	.	.	PUNCT
ftr-393	1662	1	.	.	PUNCT
ftr-393	1663	1	in	in	ADP
ftr-393	1663	2	our	our	PRON
ftr-393	1663	3	view	view	NOUN
ftr-393	1663	4	,	,	PUNCT
ftr-393	1663	5	what	what	PRON
ftr-393	1663	6	we	we	PRON
ftr-393	1663	7	have	have	AUX
ftr-393	1663	8	here	here	ADV
ftr-393	1663	9	,	,	PUNCT
ftr-393	1663	10	purely	purely	ADV
ftr-393	1663	11	and	and	CCONJ
ftr-393	1663	12	simply	simply	ADV
ftr-393	1663	13	,	,	PUNCT
ftr-393	1663	14	is	be	AUX
ftr-393	1663	15	a	a	DET
ftr-393	1663	16	concerted	concerted	ADJ
ftr-393	1663	17	effort	effort	NOUN
ftr-393	1663	18	by	by	ADP
ftr-393	1663	19	an	an	DET
ftr-393	1663	20	experienced	experienced	ADJ
ftr-393	1663	21	tax	tax	NOUN
ftr-393	1663	22	lawyer	lawyer	NOUN
ftr-393	1664	1	[	[	X
ftr-393	1664	2	kanter	kanter	X
ftr-393	1664	3	]	]	PUNCT
ftr-393	1664	4	and	and	CCONJ
ftr-393	1664	5	two	two	NUM
ftr-393	1664	6	corporate	corporate	ADJ
ftr-393	1664	7	executives	executive	NOUN
ftr-393	1664	8	[	[	X
ftr-393	1664	9	claude	claude	PROPN
ftr-393	1664	10	ballard	ballard	PROPN
ftr-393	1664	11	and	and	CCONJ
ftr-393	1664	12	robert	robert	PROPN
ftr-393	1664	13	lisle	lisle	PROPN
ftr-393	1664	14	]	]	PUNCT
ftr-393	1664	15	to	to	PART
ftr-393	1664	16	defeat	defeat	VERB
ftr-393	1664	17	and	and	CCONJ
ftr-393	1664	18	evade	evade	VERB
ftr-393	1664	19	the	the	DET
ftr-393	1664	20	payments	payment	NOUN
ftr-393	1664	21	of	of	ADP
ftr-393	1664	22	taxes	taxis	NOUN
ftr-393	1664	23	and	and	CCONJ
ftr-393	1664	24	to	to	PART
ftr-393	1664	25	cover	cover	VERB
ftr-393	1664	26	up	up	ADP
ftr-393	1664	27	their	their	PRON
ftr-393	1664	28	illegal	illegal	ADJ
ftr-393	1664	29	acts	act	NOUN
ftr-393	1664	30	so	so	SCONJ
ftr-393	1664	31	that	that	SCONJ
ftr-393	1664	32	the	the	DET
ftr-393	1664	33	corporations	corporation	NOUN
ftr-393	1664	34	[	[	X
ftr-393	1664	35	employing	employ	VERB
ftr-393	1664	36	the	the	DET
ftr-393	1664	37	two	two	NUM
ftr-393	1664	38	corporate	corporate	ADJ
ftr-393	1664	39	executives	executive	NOUN
ftr-393	1664	40	]	]	PUNCT
ftr-393	1664	41	and	and	CCONJ
ftr-393	1664	42	the	the	DET
ftr-393	1664	43	federal	federal	ADJ
ftr-393	1664	44	government	government	NOUN
ftr-393	1664	45	would	would	AUX
ftr-393	1664	46	be	be	AUX
ftr-393	1664	47	unable	unable	ADJ
ftr-393	1664	48	to	to	PART
ftr-393	1664	49	discover	discover	VERB
ftr-393	1664	50	them	they	PRON
ftr-393	1664	51	.	.	PUNCT
ftr-393	1664	52	”	"	PUNCT
ftr-393	1665	1	526	526	NUM
ftr-393	1665	2	florida	florida	PROPN
ftr-393	1665	3	tax	tax	NOUN
ftr-393	1665	4	review	review	NOUN
ftr-393	1665	5	[	[	X
ftr-393	1665	6	vol	vol	NOUN
ftr-393	1665	7	.	.	PUNCT
ftr-393	1665	8	8	8	NUM
ftr-393	1665	9	:	:	PUNCT
ftr-393	1665	10	si	si	PROPN
ftr-393	1665	11	a.	a.	NOUN
ftr-393	1665	12	so	so	ADV
ftr-393	1665	13	far	far	ADV
ftr-393	1665	14	,	,	PUNCT
ftr-393	1665	15	he	he	PRON
ftr-393	1665	16	is	be	AUX
ftr-393	1665	17	unable	unable	ADJ
ftr-393	1665	18	to	to	PART
ftr-393	1665	19	wriggle	wriggle	VERB
ftr-393	1665	20	out	out	ADP
ftr-393	1665	21	,	,	PUNCT
ftr-393	1665	22	the	the	DET
ftr-393	1665	23	way	way	NOUN
ftr-393	1665	24	he	he	PRON
ftr-393	1665	25	did	do	VERB
ftr-393	1665	26	25	25	NUM
ftr-393	1665	27	years	year	NOUN
ftr-393	1665	28	ago	ago	ADV
ftr-393	1665	29	when	when	SCONJ
ftr-393	1665	30	he	he	PRON
ftr-393	1665	31	was	be	AUX
ftr-393	1665	32	acquitted	acquit	VERB
ftr-393	1665	33	by	by	ADP
ftr-393	1665	34	a	a	DET
ftr-393	1665	35	jury.2	jury.2	NOUN
ftr-393	1665	36	the	the	DET
ftr-393	1665	37	taxpayers	taxpayer	NOUN
ftr-393	1665	38	subsequently	subsequently	ADV
ftr-393	1665	39	moved	move	VERB
ftr-393	1665	40	to	to	PART
ftr-393	1665	41	have	have	VERB
ftr-393	1665	42	access	access	NOUN
ftr-393	1665	43	to	to	ADP
ftr-393	1665	44	the	the	DET
ftr-393	1665	45	special	special	ADJ
ftr-393	1665	46	trial	trial	NOUN
ftr-393	1665	47	judge	judge	NOUN
ftr-393	1665	48	’s	’s	PART
ftr-393	1665	49	“	"	PUNCT
ftr-393	1665	50	reports	report	NOUN
ftr-393	1665	51	,	,	PUNCT
ftr-393	1665	52	draft	draft	NOUN
ftr-393	1665	53	opinions	opinion	NOUN
ftr-393	1665	54	,	,	PUNCT
ftr-393	1665	55	or	or	CCONJ
ftr-393	1665	56	similar	similar	ADJ
ftr-393	1665	57	documents	document	NOUN
ftr-393	1665	58	”	"	PUNCT
ftr-393	1665	59	prepared	prepare	VERB
ftr-393	1665	60	under	under	ADP
ftr-393	1665	61	tax	tax	NOUN
ftr-393	1665	62	court	court	NOUN
ftr-393	1665	63	rule	rule	NOUN
ftr-393	1665	64	183(b	183(b	NOUN
ftr-393	1665	65	)	)	PUNCT
ftr-393	1665	66	.	.	PUNCT
ftr-393	1666	1	they	they	PRON
ftr-393	1666	2	based	base	VERB
ftr-393	1666	3	their	their	PRON
ftr-393	1666	4	motion	motion	NOUN
ftr-393	1666	5	on	on	ADP
ftr-393	1666	6	conversations	conversation	NOUN
ftr-393	1666	7	with	with	ADP
ftr-393	1666	8	two	two	NUM
ftr-393	1666	9	unnamed3	unnamed3	NOUN
ftr-393	1666	10	tax	tax	NOUN
ftr-393	1666	11	court	court	NOUN
ftr-393	1666	12	judges	judge	VERB
ftr-393	1666	13	that	that	SCONJ
ftr-393	1666	14	the	the	DET
ftr-393	1666	15	original	original	ADJ
ftr-393	1666	16	draft	draft	NOUN
ftr-393	1666	17	opinion	opinion	NOUN
ftr-393	1666	18	from	from	ADP
ftr-393	1666	19	the	the	DET
ftr-393	1666	20	special	special	ADJ
ftr-393	1666	21	trial	trial	NOUN
ftr-393	1666	22	judge	judge	NOUN
ftr-393	1666	23	was	be	AUX
ftr-393	1666	24	changed	change	VERB
ftr-393	1666	25	by	by	ADP
ftr-393	1666	26	judge	judge	PROPN
ftr-393	1666	27	dawson	dawson	PROPN
ftr-393	1666	28	before	before	SCONJ
ftr-393	1666	29	he	he	PRON
ftr-393	1666	30	adopted	adopt	VERB
ftr-393	1666	31	it	it	PRON
ftr-393	1666	32	.	.	PUNCT
ftr-393	1667	1	they	they	PRON
ftr-393	1667	2	were	be	AUX
ftr-393	1667	3	turned	turn	VERB
ftr-393	1667	4	down	down	ADP
ftr-393	1667	5	because	because	SCONJ
ftr-393	1667	6	the	the	DET
ftr-393	1667	7	tax	tax	NOUN
ftr-393	1667	8	court	court	NOUN
ftr-393	1667	9	held	hold	VERB
ftr-393	1667	10	that	that	SCONJ
ftr-393	1667	11	the	the	DET
ftr-393	1667	12	documents	document	NOUN
ftr-393	1667	13	were	be	AUX
ftr-393	1667	14	related	relate	VERB
ftr-393	1667	15	to	to	ADP
ftr-393	1667	16	its	its	PRON
ftr-393	1667	17	internal	internal	ADJ
ftr-393	1667	18	deliberative	deliberative	ADJ
ftr-393	1667	19	processes	process	NOUN
ftr-393	1667	20	.	.	PUNCT
ftr-393	1668	1	see	see	VERB
ftr-393	1668	2	,	,	PUNCT
ftr-393	1668	3	tax	tax	NOUN
ftr-393	1668	4	court	court	NOUN
ftr-393	1668	5	order	order	NOUN
ftr-393	1668	6	denying	deny	VERB
ftr-393	1668	7	motion	motion	NOUN
ftr-393	1668	8	,	,	PUNCT
ftr-393	1668	9	2001	2001	NUM
ftr-393	1668	10	tnt	tnt	PROPN
ftr-393	1668	11	2331	2331	NUM
ftr-393	1668	12	(	(	PUNCT
ftr-393	1668	13	4/26/00	4/26/00	NUM
ftr-393	1668	14	)	)	PUNCT
ftr-393	1668	15	and	and	CCONJ
ftr-393	1668	16	(	(	PUNCT
ftr-393	1668	17	on	on	ADP
ftr-393	1668	18	reconsideration	reconsideration	NOUN
ftr-393	1668	19	)	)	PUNCT
ftr-393	1668	20	2001	2001	NUM
ftr-393	1668	21	tnt	tnt	NOUN
ftr-393	1668	22	23	23	NUM
ftr-393	1668	23	-	-	SYM
ftr-393	1668	24	30	30	NUM
ftr-393	1668	25	(	(	PUNCT
ftr-393	1668	26	8/30/00	8/30/00	NUM
ftr-393	1668	27	)	)	PUNCT
ftr-393	1668	28	.	.	PUNCT
ftr-393	1669	1	taxpayers	taxpayer	NOUN
ftr-393	1669	2	sought	seek	VERB
ftr-393	1669	3	mandamus	mandamus	NOUN
ftr-393	1669	4	from	from	ADP
ftr-393	1669	5	the	the	DET
ftr-393	1669	6	fifth	fifth	ADJ
ftr-393	1669	7	,	,	PUNCT
ftr-393	1669	8	seventh	seventh	ADJ
ftr-393	1669	9	and	and	CCONJ
ftr-393	1669	10	eleventh	eleventh	ADJ
ftr-393	1669	11	circuits	circuit	NOUN
ftr-393	1669	12	,	,	PUNCT
ftr-393	1669	13	but	but	CCONJ
ftr-393	1669	14	were	be	AUX
ftr-393	1669	15	unsuccessful	unsuccessful	ADJ
ftr-393	1669	16	.	.	PUNCT
ftr-393	1670	1	b.	b.	PROPN
ftr-393	1670	2	and	and	CCONJ
ftr-393	1670	3	the	the	DET
ftr-393	1670	4	tax	tax	NOUN
ftr-393	1670	5	court	court	NOUN
ftr-393	1670	6	’s	’s	PART
ftr-393	1670	7	procedures	procedure	NOUN
ftr-393	1670	8	are	be	AUX
ftr-393	1670	9	vindicated	vindicate	VERB
ftr-393	1670	10	and	and	CCONJ
ftr-393	1670	11	taxpayer	taxpayer	PROPN
ftr-393	1670	12	ballard	ballard	PROPN
ftr-393	1670	13	loses	lose	VERB
ftr-393	1670	14	on	on	ADP
ftr-393	1670	15	appeal	appeal	NOUN
ftr-393	1670	16	on	on	ADP
ftr-393	1670	17	the	the	DET
ftr-393	1670	18	fraud	fraud	NOUN
ftr-393	1670	19	issue	issue	NOUN
ftr-393	1670	20	in	in	ADP
ftr-393	1670	21	the	the	DET
ftr-393	1670	22	eleventh	eleventh	ADJ
ftr-393	1670	23	circuit	circuit	NOUN
ftr-393	1670	24	.	.	PUNCT
ftr-393	1671	1	ballard	ballard	PROPN
ftr-393	1671	2	v.	v.	PROPN
ftr-393	1671	3	commissioner	commissioner	PROPN
ftr-393	1671	4	,	,	PUNCT
ftr-393	1671	5	321	321	NUM
ftr-393	1671	6	f.3d	f.3d	NUM
ftr-393	1671	7	1037	1037	NUM
ftr-393	1671	8	(	(	PUNCT
ftr-393	1671	9	11th	11th	ADJ
ftr-393	1671	10	cir	cir	NOUN
ftr-393	1671	11	.	.	PUNCT
ftr-393	1672	1	2/13/03	2/13/03	NUM
ftr-393	1672	2	)	)	PUNCT
ftr-393	1672	3	,	,	PUNCT
ftr-393	1672	4	aff’g	aff’g	PROPN
ftr-393	1672	5	t.c	t.c	PROPN
ftr-393	1672	6	.	.	PROPN
ftr-393	1672	7	memo	memo	NOUN
ftr-393	1672	8	.	.	PUNCT
ftr-393	1673	1	1999	1999	NUM
ftr-393	1673	2	-	-	SYM
ftr-393	1673	3	407	407	NUM
ftr-393	1673	4	.	.	PUNCT
ftr-393	1674	1	the	the	DET
ftr-393	1674	2	eleventh	eleventh	ADJ
ftr-393	1674	3	circuit	circuit	NOUN
ftr-393	1674	4	affirmed	affirm	VERB
ftr-393	1674	5	the	the	DET
ftr-393	1674	6	tax	tax	NOUN
ftr-393	1674	7	court	court	NOUN
ftr-393	1674	8	decision	decision	NOUN
ftr-393	1674	9	and	and	CCONJ
ftr-393	1674	10	rejected	reject	VERB
ftr-393	1674	11	the	the	DET
ftr-393	1674	12	taxpayers	taxpayer	NOUN
ftr-393	1674	13	’	'	PUNCT
ftr-393	1674	14	argument	argument	NOUN
ftr-393	1674	15	that	that	SCONJ
ftr-393	1674	16	changes	change	NOUN
ftr-393	1674	17	allegedly	allegedly	ADV
ftr-393	1674	18	made	make	VERB
ftr-393	1674	19	by	by	ADP
ftr-393	1674	20	the	the	DET
ftr-393	1674	21	tax	tax	NOUN
ftr-393	1674	22	court	court	PROPN
ftr-393	1674	23	special	special	ADJ
ftr-393	1674	24	trial	trial	NOUN
ftr-393	1674	25	judge	judge	NOUN
ftr-393	1674	26	were	be	AUX
ftr-393	1674	27	improper	improper	ADJ
ftr-393	1674	28	.	.	PUNCT
ftr-393	1675	1	judge	judge	PROPN
ftr-393	1675	2	fay	fay	PROPN
ftr-393	1675	3	stated	state	VERB
ftr-393	1675	4	:	:	PUNCT
ftr-393	1675	5	even	even	ADV
ftr-393	1675	6	assuming	assume	VERB
ftr-393	1675	7	dick	dick	PROPN
ftr-393	1675	8	’s	’s	PART
ftr-393	1675	9	[	[	X
ftr-393	1675	10	taxpayers	taxpayer	NOUN
ftr-393	1675	11	’	'	PUNCT
ftr-393	1675	12	lawyer	lawyer	NOUN
ftr-393	1675	13	’s	’s	PART
ftr-393	1675	14	]	]	PUNCT
ftr-393	1675	15	affidavit	affidavit	NOUN
ftr-393	1675	16	to	to	PART
ftr-393	1675	17	be	be	AUX
ftr-393	1675	18	true	true	ADJ
ftr-393	1675	19	and	and	CCONJ
ftr-393	1675	20	affording	afford	VERB
ftr-393	1675	21	petitioners	petitioner	NOUN
ftr-393	1675	22	-	-	PUNCT
ftr-393	1675	23	appellants	appellant	NOUN
ftr-393	1675	24	all	all	DET
ftr-393	1675	25	reasonable	reasonable	ADJ
ftr-393	1675	26	inferences	inference	NOUN
ftr-393	1675	27	,	,	PUNCT
ftr-393	1675	28	the	the	DET
ftr-393	1675	29	process	process	NOUN
ftr-393	1675	30	utilized	utilize	VERB
ftr-393	1675	31	in	in	ADP
ftr-393	1675	32	this	this	DET
ftr-393	1675	33	case	case	NOUN
ftr-393	1675	34	does	do	AUX
ftr-393	1675	35	not	not	PART
ftr-393	1675	36	give	give	VERB
ftr-393	1675	37	rise	rise	NOUN
ftr-393	1675	38	to	to	ADP
ftr-393	1675	39	due	due	ADJ
ftr-393	1675	40	process	process	NOUN
ftr-393	1675	41	concern	concern	NOUN
ftr-393	1675	42	.	.	PUNCT
ftr-393	1676	1	while	while	SCONJ
ftr-393	1676	2	the	the	DET
ftr-393	1676	3	procedures	procedure	NOUN
ftr-393	1676	4	used	use	VERB
ftr-393	1676	5	in	in	ADP
ftr-393	1676	6	the	the	DET
ftr-393	1676	7	tax	tax	NOUN
ftr-393	1676	8	court	court	NOUN
ftr-393	1676	9	may	may	AUX
ftr-393	1676	10	be	be	AUX
ftr-393	1676	11	unique	unique	ADJ
ftr-393	1676	12	to	to	ADP
ftr-393	1676	13	that	that	DET
ftr-393	1676	14	court	court	NOUN
ftr-393	1676	15	,	,	PUNCT
ftr-393	1676	16	there	there	PRON
ftr-393	1676	17	is	be	VERB
ftr-393	1676	18	nothing	nothing	PRON
ftr-393	1676	19	unusual	unusual	ADJ
ftr-393	1676	20	about	about	ADP
ftr-393	1676	21	judges	judge	NOUN
ftr-393	1676	22	conferring	confer	VERB
ftr-393	1676	23	with	with	ADP
ftr-393	1676	24	one	one	NUM
ftr-393	1676	25	another	another	DET
ftr-393	1676	26	about	about	ADP
ftr-393	1676	27	cases	case	NOUN
ftr-393	1676	28	assigned	assign	VERB
ftr-393	1676	29	to	to	ADP
ftr-393	1676	30	them	they	PRON
ftr-393	1676	31	.	.	PUNCT
ftr-393	1677	1	these	these	DET
ftr-393	1677	2	conferences	conference	NOUN
ftr-393	1677	3	are	be	AUX
ftr-393	1677	4	an	an	DET
ftr-393	1677	5	essential	essential	ADJ
ftr-393	1677	6	part	part	NOUN
ftr-393	1677	7	of	of	ADP
ftr-393	1677	8	the	the	DET
ftr-393	1677	9	judicial	judicial	ADJ
ftr-393	1677	10	process	process	NOUN
ftr-393	1677	11	when	when	SCONJ
ftr-393	1677	12	,	,	PUNCT
ftr-393	1677	13	by	by	ADP
ftr-393	1677	14	statute	statute	NOUN
ftr-393	1677	15	,	,	PUNCT
ftr-393	1677	16	more	more	ADJ
ftr-393	1677	17	than	than	ADP
ftr-393	1677	18	one	one	NUM
ftr-393	1677	19	judge	judge	NOUN
ftr-393	1677	20	is	be	AUX
ftr-393	1677	21	charged	charge	VERB
ftr-393	1677	22	with	with	ADP
ftr-393	1677	23	the	the	DET
ftr-393	1677	24	responsibility	responsibility	NOUN
ftr-393	1677	25	of	of	ADP
ftr-393	1677	26	deciding	decide	VERB
ftr-393	1677	27	the	the	DET
ftr-393	1677	28	case	case	NOUN
ftr-393	1677	29	.	.	PUNCT
ftr-393	1678	1	and	and	CCONJ
ftr-393	1678	2	,	,	PUNCT
ftr-393	1678	3	as	as	ADP
ftr-393	1678	4	a	a	DET
ftr-393	1678	5	result	result	NOUN
ftr-393	1678	6	of	of	ADP
ftr-393	1678	7	such	such	ADJ
ftr-393	1678	8	conferences	conference	NOUN
ftr-393	1678	9	,	,	PUNCT
ftr-393	1678	10	judges	judge	NOUN
ftr-393	1678	11	sometimes	sometimes	ADV
ftr-393	1678	12	change	change	VERB
ftr-393	1678	13	their	their	PRON
ftr-393	1678	14	original	original	ADJ
ftr-393	1678	15	position	position	NOUN
ftr-393	1678	16	or	or	CCONJ
ftr-393	1678	17	thoughts	thought	NOUN
ftr-393	1678	18	.	.	PUNCT
ftr-393	1679	1	whether	whether	SCONJ
ftr-393	1679	2	special	special	ADJ
ftr-393	1679	3	trial	trial	NOUN
ftr-393	1679	4	judge	judge	NOUN
ftr-393	1679	5	couvillion	couvillion	NOUN
ftr-393	1679	6	prepared	prepare	VERB
ftr-393	1679	7	drafts	draft	NOUN
ftr-393	1679	8	of	of	ADP
ftr-393	1679	9	his	his	PRON
ftr-393	1679	10	report	report	NOUN
ftr-393	1679	11	or	or	CCONJ
ftr-393	1679	12	subsequently	subsequently	ADV
ftr-393	1679	13	changed	change	VERB
ftr-393	1679	14	his	his	PRON
ftr-393	1679	15	opinion	opinion	NOUN
ftr-393	1679	16	entirely	entirely	ADV
ftr-393	1679	17	is	be	AUX
ftr-393	1679	18	without	without	ADP
ftr-393	1679	19	import	import	NOUN
ftr-393	1679	20	insofar	insofar	ADV
ftr-393	1679	21	as	as	ADP
ftr-393	1679	22	our	our	PRON
ftr-393	1679	23	analysis	analysis	NOUN
ftr-393	1679	24	of	of	ADP
ftr-393	1679	25	the	the	DET
ftr-393	1679	26	alleged	allege	VERB
ftr-393	1679	27	due	due	ADJ
ftr-393	1679	28	process	process	NOUN
ftr-393	1679	29	violation	violation	NOUN
ftr-393	1679	30	pertaining	pertain	VERB
ftr-393	1679	31	to	to	ADP
ftr-393	1679	32	the	the	DET
ftr-393	1679	33	application	application	NOUN
ftr-393	1679	34	of	of	ADP
ftr-393	1679	35	[	[	X
ftr-393	1679	36	tax	tax	NOUN
ftr-393	1679	37	court	court	NOUN
ftr-393	1679	38	]	]	PUNCT
ftr-393	1679	39	rule	rule	NOUN
ftr-393	1679	40	183	183	NUM
ftr-393	1679	41	is	be	AUX
ftr-393	1679	42	concerned	concern	VERB
ftr-393	1679	43	.	.	PUNCT
ftr-393	1680	1	despite	despite	SCONJ
ftr-393	1680	2	the	the	DET
ftr-393	1680	3	invitation	invitation	NOUN
ftr-393	1680	4	,	,	PUNCT
ftr-393	1680	5	this	this	DET
ftr-393	1680	6	court	court	NOUN
ftr-393	1680	7	will	will	AUX
ftr-393	1680	8	simply	simply	ADV
ftr-393	1680	9	not	not	PART
ftr-393	1680	10	interfere	interfere	VERB
ftr-393	1680	11	with	with	ADP
ftr-393	1680	12	another	another	DET
ftr-393	1680	13	court	court	NOUN
ftr-393	1680	14	’s	’s	PART
ftr-393	1680	15	deliberative	deliberative	ADJ
ftr-393	1680	16	process	process	NOUN
ftr-393	1680	17	.	.	PUNCT
ftr-393	1681	1	2	2	X
ftr-393	1681	2	.	.	X
ftr-393	1681	3	his	his	PRON
ftr-393	1681	4	partner	partner	NOUN
ftr-393	1681	5	(	(	PUNCT
ftr-393	1681	6	and	and	CCONJ
ftr-393	1681	7	son	son	NOUN
ftr-393	1681	8	-	-	PUNCT
ftr-393	1681	9	in	in	ADP
ftr-393	1681	10	-	-	PUNCT
ftr-393	1681	11	law	law	NOUN
ftr-393	1681	12	)	)	PUNCT
ftr-393	1681	13	was	be	AUX
ftr-393	1681	14	convicted	convict	VERB
ftr-393	1681	15	and	and	CCONJ
ftr-393	1681	16	imprisoned	imprison	VERB
ftr-393	1681	17	.	.	PUNCT
ftr-393	1682	1	see	see	VERB
ftr-393	1682	2	united	united	PROPN
ftr-393	1682	3	states	states	PROPN
ftr-393	1682	4	v.	v.	ADP
ftr-393	1682	5	baskes	baske	NOUN
ftr-393	1682	6	,	,	PUNCT
ftr-393	1682	7	649	649	NUM
ftr-393	1682	8	f.2d	f.2d	NOUN
ftr-393	1682	9	471	471	NUM
ftr-393	1682	10	(	(	PUNCT
ftr-393	1682	11	7th	7th	ADJ
ftr-393	1682	12	cir	cir	NOUN
ftr-393	1682	13	.	.	PUNCT
ftr-393	1682	14	1980	1980	NUM
ftr-393	1682	15	)	)	PUNCT
ftr-393	1682	16	,	,	PUNCT
ftr-393	1682	17	cert	cert	PROPN
ftr-393	1682	18	.	.	PUNCT
ftr-393	1683	1	denied	deny	VERB
ftr-393	1683	2	,	,	PUNCT
ftr-393	1683	3	450	450	NUM
ftr-393	1683	4	u.s	u.s	PROPN
ftr-393	1683	5	.	.	PROPN
ftr-393	1683	6	1000	1000	NUM
ftr-393	1683	7	(	(	PUNCT
ftr-393	1683	8	1981	1981	NUM
ftr-393	1683	9	)	)	PUNCT
ftr-393	1683	10	.	.	PUNCT
ftr-393	1684	1	3	3	X
ftr-393	1684	2	.	.	X
ftr-393	1684	3	kanter	kanter	PROPN
ftr-393	1684	4	’s	’s	PART
ftr-393	1684	5	attorney	attorney	NOUN
ftr-393	1684	6	revealed	reveal	VERB
ftr-393	1684	7	the	the	DET
ftr-393	1684	8	names	name	NOUN
ftr-393	1684	9	of	of	ADP
ftr-393	1684	10	the	the	DET
ftr-393	1684	11	two	two	NUM
ftr-393	1684	12	judges	judge	NOUN
ftr-393	1684	13	when	when	SCONJ
ftr-393	1684	14	asked	ask	VERB
ftr-393	1684	15	at	at	ADP
ftr-393	1684	16	oral	oral	ADJ
ftr-393	1684	17	argument	argument	NOUN
ftr-393	1684	18	to	to	ADP
ftr-393	1684	19	the	the	DET
ftr-393	1684	20	seventh	seventh	ADJ
ftr-393	1684	21	circuit	circuit	NOUN
ftr-393	1684	22	as	as	ADP
ftr-393	1684	23	tax	tax	NOUN
ftr-393	1684	24	court	court	NOUN
ftr-393	1684	25	judge	judge	PROPN
ftr-393	1684	26	julian	julian	PROPN
ftr-393	1684	27	jacobs	jacobs	PROPN
ftr-393	1684	28	and	and	CCONJ
ftr-393	1684	29	chief	chief	ADJ
ftr-393	1684	30	special	special	ADJ
ftr-393	1684	31	trial	trial	NOUN
ftr-393	1684	32	judge	judge	NOUN
ftr-393	1684	33	peter	peter	PROPN
ftr-393	1684	34	j.	j.	PROPN
ftr-393	1684	35	panuthos	panuthos	PROPN
ftr-393	1684	36	.	.	PUNCT
ftr-393	1685	1	see	see	VERB
ftr-393	1685	2	the	the	DET
ftr-393	1685	3	text	text	NOUN
ftr-393	1685	4	at	at	ADP
ftr-393	1685	5	footnote	footnote	NOUN
ftr-393	1685	6	1	1	NUM
ftr-393	1685	7	of	of	ADP
ftr-393	1685	8	judge	judge	PROPN
ftr-393	1685	9	cudahy	cudahy	PROPN
ftr-393	1685	10	’s	’s	PART
ftr-393	1685	11	dissent	dissent	NOUN
ftr-393	1685	12	in	in	ADP
ftr-393	1685	13	the	the	DET
ftr-393	1685	14	seventh	seventh	ADJ
ftr-393	1685	15	circuit	circuit	PROPN
ftr-393	1685	16	kanter	kanter	PROPN
ftr-393	1685	17	estate	estate	PROPN
ftr-393	1685	18	opinion	opinion	NOUN
ftr-393	1685	19	,	,	PUNCT
ftr-393	1685	20	below	below	ADV
ftr-393	1685	21	.	.	PUNCT
ftr-393	1686	1	2007	2007	NUM
ftr-393	1686	2	]	]	X
ftr-393	1686	3	recent	recent	ADJ
ftr-393	1686	4	developments	development	NOUN
ftr-393	1686	5	in	in	ADP
ftr-393	1686	6	federal	federal	ADJ
ftr-393	1686	7	income	income	NOUN
ftr-393	1686	8	taxation	taxation	NOUN
ftr-393	1686	9	527	527	NUM
ftr-393	1686	10	the	the	DET
ftr-393	1686	11	record	record	NOUN
ftr-393	1686	12	reveals	reveal	NOUN
ftr-393	1686	13	,	,	PUNCT
ftr-393	1686	14	and	and	CCONJ
ftr-393	1686	15	we	we	PRON
ftr-393	1686	16	accept	accept	VERB
ftr-393	1686	17	as	as	ADP
ftr-393	1686	18	true	true	ADJ
ftr-393	1686	19	,	,	PUNCT
ftr-393	1686	20	that	that	SCONJ
ftr-393	1686	21	the	the	DET
ftr-393	1686	22	underlying	underlie	VERB
ftr-393	1686	23	report	report	NOUN
ftr-393	1686	24	adopted	adopt	VERB
ftr-393	1686	25	by	by	ADP
ftr-393	1686	26	the	the	DET
ftr-393	1686	27	tax	tax	NOUN
ftr-393	1686	28	court	court	NOUN
ftr-393	1686	29	is	be	AUX
ftr-393	1686	30	special	special	ADJ
ftr-393	1686	31	trial	trial	NOUN
ftr-393	1686	32	judge	judge	NOUN
ftr-393	1686	33	couvillion	couvillion	NOUN
ftr-393	1686	34	’s	’s	PART
ftr-393	1686	35	.	.	PUNCT
ftr-393	1687	1	petitioners	petitioner	NOUN
ftr-393	1687	2	-	-	NOUN
ftr-393	1687	3	appellants	appellant	NOUN
ftr-393	1687	4	have	have	AUX
ftr-393	1687	5	not	not	PART
ftr-393	1687	6	demonstrated	demonstrate	VERB
ftr-393	1687	7	that	that	SCONJ
ftr-393	1687	8	the	the	DET
ftr-393	1687	9	order	order	NOUN
ftr-393	1687	10	of	of	ADP
ftr-393	1687	11	august	august	PROPN
ftr-393	1687	12	30	30	NUM
ftr-393	1687	13	,	,	PUNCT
ftr-393	1687	14	2000	2000	NUM
ftr-393	1687	15	is	be	AUX
ftr-393	1687	16	inaccurate	inaccurate	ADJ
ftr-393	1687	17	or	or	CCONJ
ftr-393	1687	18	suspect	suspect	VERB
ftr-393	1687	19	in	in	ADP
ftr-393	1687	20	any	any	DET
ftr-393	1687	21	manner	manner	NOUN
ftr-393	1687	22	.	.	PUNCT
ftr-393	1688	1	therefore	therefore	ADV
ftr-393	1688	2	,	,	PUNCT
ftr-393	1688	3	we	we	PRON
ftr-393	1688	4	conclude	conclude	VERB
ftr-393	1688	5	that	that	SCONJ
ftr-393	1688	6	the	the	DET
ftr-393	1688	7	application	application	NOUN
ftr-393	1688	8	of	of	ADP
ftr-393	1688	9	rule	rule	NOUN
ftr-393	1688	10	183	183	NUM
ftr-393	1688	11	in	in	ADP
ftr-393	1688	12	this	this	DET
ftr-393	1688	13	case	case	NOUN
ftr-393	1688	14	did	do	AUX
ftr-393	1688	15	not	not	PART
ftr-393	1688	16	violate	violate	VERB
ftr-393	1688	17	petitioners	petitioner	NOUN
ftr-393	1688	18	-	-	PUNCT
ftr-393	1688	19	appellants	appellant	NOUN
ftr-393	1688	20	’	'	PUNCT
ftr-393	1688	21	due	due	ADJ
ftr-393	1688	22	process	process	NOUN
ftr-393	1688	23	rights	right	NOUN
ftr-393	1688	24	.	.	PUNCT
ftr-393	1689	1	accordingly	accordingly	ADV
ftr-393	1689	2	,	,	PUNCT
ftr-393	1689	3	we	we	PRON
ftr-393	1689	4	deny	deny	VERB
ftr-393	1689	5	the	the	DET
ftr-393	1689	6	request	request	NOUN
ftr-393	1689	7	for	for	ADP
ftr-393	1689	8	relief	relief	NOUN
ftr-393	1689	9	and	and	CCONJ
ftr-393	1689	10	save	save	VERB
ftr-393	1689	11	for	for	ADP
ftr-393	1689	12	another	another	DET
ftr-393	1689	13	day	day	NOUN
ftr-393	1689	14	the	the	DET
ftr-393	1689	15	more	more	ADV
ftr-393	1689	16	troubling	troubling	ADJ
ftr-393	1689	17	question	question	NOUN
ftr-393	1689	18	of	of	ADP
ftr-393	1689	19	what	what	PRON
ftr-393	1689	20	would	would	AUX
ftr-393	1689	21	have	have	AUX
ftr-393	1689	22	occurred	occur	VERB
ftr-393	1689	23	had	have	VERB
ftr-393	1689	24	special	special	ADJ
ftr-393	1689	25	trial	trial	NOUN
ftr-393	1689	26	judge	judge	NOUN
ftr-393	1689	27	couvillion	couvillion	NOUN
ftr-393	1689	28	not	not	PART
ftr-393	1689	29	indicated	indicate	VERB
ftr-393	1689	30	that	that	SCONJ
ftr-393	1689	31	the	the	DET
ftr-393	1689	32	report	report	NOUN
ftr-393	1689	33	adopted	adopt	VERB
ftr-393	1689	34	by	by	ADP
ftr-393	1689	35	the	the	DET
ftr-393	1689	36	tax	tax	NOUN
ftr-393	1689	37	court	court	NOUN
ftr-393	1689	38	accurately	accurately	ADV
ftr-393	1689	39	reflected	reflect	VERB
ftr-393	1689	40	his	his	PRON
ftr-393	1689	41	findings	finding	NOUN
ftr-393	1689	42	and	and	CCONJ
ftr-393	1689	43	opinion	opinion	NOUN
ftr-393	1689	44	.	.	PUNCT
ftr-393	1690	1	c.	c.	PROPN
ftr-393	1690	2	and	and	CCONJ
ftr-393	1690	3	the	the	DET
ftr-393	1690	4	tax	tax	NOUN
ftr-393	1690	5	court	court	NOUN
ftr-393	1690	6	’s	’s	PART
ftr-393	1690	7	procedures	procedure	NOUN
ftr-393	1690	8	are	be	AUX
ftr-393	1690	9	vindicated	vindicate	VERB
ftr-393	1690	10	and	and	CCONJ
ftr-393	1690	11	taxpayer	taxpayer	PROPN
ftr-393	1690	12	kanter	kanter	PROPN
ftr-393	1690	13	’s	’s	PART
ftr-393	1690	14	estate4	estate4	NOUN
ftr-393	1690	15	loses	lose	VERB
ftr-393	1690	16	on	on	ADP
ftr-393	1690	17	appeal	appeal	NOUN
ftr-393	1690	18	on	on	ADP
ftr-393	1690	19	the	the	DET
ftr-393	1690	20	fraud	fraud	NOUN
ftr-393	1690	21	issue	issue	NOUN
ftr-393	1690	22	in	in	ADP
ftr-393	1690	23	the	the	DET
ftr-393	1690	24	eleventh	eleventh	ADJ
ftr-393	1690	25	circuit	circuit	NOUN
ftr-393	1690	26	estate	estate	NOUN
ftr-393	1690	27	of	of	ADP
ftr-393	1690	28	kanter	kanter	PROPN
ftr-393	1690	29	v.	v.	PROPN
ftr-393	1690	30	commissioner	commissioner	PROPN
ftr-393	1690	31	,	,	PUNCT
ftr-393	1690	32	337	337	NUM
ftr-393	1690	33	f.3d	f.3d	NUM
ftr-393	1690	34	833	833	NUM
ftr-393	1690	35	(	(	PUNCT
ftr-393	1690	36	7th	7th	ADJ
ftr-393	1690	37	cir	cir	NOUN
ftr-393	1690	38	.	.	PUNCT
ftr-393	1691	1	7/24/03	7/24/03	NUM
ftr-393	1691	2	)	)	PUNCT
ftr-393	1691	3	(	(	PUNCT
ftr-393	1691	4	per	per	ADP
ftr-393	1691	5	curiam	curiam	NOUN
ftr-393	1691	6	)	)	PUNCT
ftr-393	1691	7	(	(	PUNCT
ftr-393	1691	8	2	2	NUM
ftr-393	1691	9	-	-	SYM
ftr-393	1691	10	1	1	NUM
ftr-393	1691	11	)	)	PUNCT
ftr-393	1691	12	,	,	PUNCT
ftr-393	1691	13	aff’g	aff’g	X
ftr-393	1691	14	in	in	ADP
ftr-393	1691	15	part	part	NOUN
ftr-393	1691	16	and	and	CCONJ
ftr-393	1691	17	rev’g	rev’g	PROPN
ftr-393	1691	18	in	in	ADP
ftr-393	1691	19	part	part	NOUN
ftr-393	1691	20	t.c	t.c	PROPN
ftr-393	1691	21	.	.	PROPN
ftr-393	1691	22	memo	memo	NOUN
ftr-393	1691	23	.	.	PUNCT
ftr-393	1692	1	1999	1999	NUM
ftr-393	1692	2	-	-	SYM
ftr-393	1692	3	407	407	NUM
ftr-393	1692	4	.	.	PUNCT
ftr-393	1693	1	the	the	DET
ftr-393	1693	2	court	court	NOUN
ftr-393	1693	3	found	find	VERB
ftr-393	1693	4	that	that	SCONJ
ftr-393	1693	5	the	the	DET
ftr-393	1693	6	nondisclosure	nondisclosure	NOUN
ftr-393	1693	7	of	of	ADP
ftr-393	1693	8	the	the	DET
ftr-393	1693	9	special	special	ADJ
ftr-393	1693	10	trial	trial	NOUN
ftr-393	1693	11	judge	judge	NOUN
ftr-393	1693	12	’s	’s	PART
ftr-393	1693	13	original	original	ADJ
ftr-393	1693	14	report	report	NOUN
ftr-393	1693	15	was	be	AUX
ftr-393	1693	16	proper	proper	ADJ
ftr-393	1693	17	,	,	PUNCT
ftr-393	1693	18	following	follow	VERB
ftr-393	1693	19	the	the	DET
ftr-393	1693	20	eleventh	eleventh	ADJ
ftr-393	1693	21	circuit	circuit	NOUN
ftr-393	1693	22	’s	’s	PART
ftr-393	1693	23	ballard	ballard	PROPN
ftr-393	1693	24	opinion	opinion	PROPN
ftr-393	1693	25	.	.	PUNCT
ftr-393	1694	1	it	it	PRON
ftr-393	1694	2	affirmed	affirm	VERB
ftr-393	1694	3	the	the	DET
ftr-393	1694	4	tax	tax	NOUN
ftr-393	1694	5	court	court	NOUN
ftr-393	1694	6	’s	’s	PART
ftr-393	1694	7	findings	finding	NOUN
ftr-393	1694	8	on	on	ADP
ftr-393	1694	9	the	the	DET
ftr-393	1694	10	issues	issue	NOUN
ftr-393	1694	11	of	of	ADP
ftr-393	1694	12	deficiencies	deficiency	NOUN
ftr-393	1694	13	,	,	PUNCT
ftr-393	1694	14	fraud	fraud	NOUN
ftr-393	1694	15	and	and	CCONJ
ftr-393	1694	16	penalties	penalty	NOUN
ftr-393	1694	17	,	,	PUNCT
ftr-393	1694	18	but	but	CCONJ
ftr-393	1694	19	reversed	reverse	VERB
ftr-393	1694	20	on	on	ADP
ftr-393	1694	21	the	the	DET
ftr-393	1694	22	issue	issue	NOUN
ftr-393	1694	23	of	of	ADP
ftr-393	1694	24	the	the	DET
ftr-393	1694	25	deductibility	deductibility	NOUN
ftr-393	1694	26	of	of	ADP
ftr-393	1694	27	kanter	kanter	PROPN
ftr-393	1694	28	’s	’s	PART
ftr-393	1694	29	expenses	expense	NOUN
ftr-393	1694	30	for	for	ADP
ftr-393	1694	31	his	his	PRON
ftr-393	1694	32	involvement	involvement	NOUN
ftr-393	1694	33	in	in	ADP
ftr-393	1694	34	the	the	DET
ftr-393	1694	35	aborted	aborted	ADJ
ftr-393	1694	36	sale	sale	NOUN
ftr-393	1694	37	of	of	ADP
ftr-393	1694	38	a	a	DET
ftr-393	1694	39	purported	purport	VERB
ftr-393	1694	40	john	john	PROPN
ftr-393	1694	41	trumball	trumball	PROPN
ftr-393	1694	42	painting	painting	NOUN
ftr-393	1694	43	of	of	ADP
ftr-393	1694	44	george	george	PROPN
ftr-393	1694	45	washington	washington	PROPN
ftr-393	1694	46	because	because	SCONJ
ftr-393	1694	47	“	"	PUNCT
ftr-393	1694	48	kanter	kanter	PROPN
ftr-393	1694	49	has	have	AUX
ftr-393	1694	50	shown	show	VERB
ftr-393	1694	51	a	a	DET
ftr-393	1694	52	distinct	distinct	ADJ
ftr-393	1694	53	proclivity	proclivity	NOUN
ftr-393	1694	54	to	to	PART
ftr-393	1694	55	seek	seek	VERB
ftr-393	1694	56	income	income	NOUN
ftr-393	1694	57	and	and	CCONJ
ftr-393	1694	58	profit	profit	NOUN
ftr-393	1694	59	through	through	ADP
ftr-393	1694	60	activities	activity	NOUN
ftr-393	1694	61	similar	similar	ADJ
ftr-393	1694	62	to	to	ADP
ftr-393	1694	63	the	the	DET
ftr-393	1694	64	failed	fail	VERB
ftr-393	1694	65	sale	sale	NOUN
ftr-393	1694	66	of	of	ADP
ftr-393	1694	67	the	the	DET
ftr-393	1694	68	painting	painting	NOUN
ftr-393	1694	69	.	.	PUNCT
ftr-393	1694	70	”	"	PUNCT
ftr-393	1695	1	d.	d.	PROPN
ftr-393	1695	2	and	and	CCONJ
ftr-393	1695	3	the	the	DET
ftr-393	1695	4	tax	tax	NOUN
ftr-393	1695	5	court	court	NOUN
ftr-393	1695	6	’s	’s	PART
ftr-393	1695	7	procedures	procedure	NOUN
ftr-393	1695	8	are	be	AUX
ftr-393	1695	9	vindicated	vindicate	VERB
ftr-393	1695	10	but	but	CCONJ
ftr-393	1695	11	taxpayer	taxpayer	PROPN
ftr-393	1695	12	lisle	lisle	PROPN
ftr-393	1695	13	’s	’s	PART
ftr-393	1695	14	estate	estate	NOUN
ftr-393	1695	15	wins	win	VERB
ftr-393	1695	16	on	on	ADP
ftr-393	1695	17	appeal	appeal	NOUN
ftr-393	1695	18	on	on	ADP
ftr-393	1695	19	the	the	DET
ftr-393	1695	20	fraud	fraud	NOUN
ftr-393	1695	21	issue	issue	NOUN
ftr-393	1695	22	in	in	ADP
ftr-393	1695	23	the	the	DET
ftr-393	1695	24	fifth	fifth	ADJ
ftr-393	1695	25	circuit	circuit	NOUN
ftr-393	1695	26	.	.	PUNCT
ftr-393	1696	1	estate	estate	NOUN
ftr-393	1696	2	of	of	ADP
ftr-393	1696	3	lisle	lisle	PROPN
ftr-393	1696	4	v.	v.	CCONJ
ftr-393	1696	5	commissioner	commissioner	PROPN
ftr-393	1696	6	,	,	PUNCT
ftr-393	1696	7	341	341	NUM
ftr-393	1696	8	f.3d	f.3d	NUM
ftr-393	1696	9	364	364	NUM
ftr-393	1696	10	,	,	PUNCT
ftr-393	1696	11	2003	2003	NUM
ftr-393	1696	12	u.s.t.c	u.s.t.c	PROPN
ftr-393	1696	13	.	.	PROPN
ftr-393	1696	14	¶	¶	PROPN
ftr-393	1696	15	50,606	50,606	NUM
ftr-393	1696	16	,	,	PUNCT
ftr-393	1696	17	92	92	NUM
ftr-393	1696	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-393	1696	19	2003	2003	NUM
ftr-393	1696	20	-	-	SYM
ftr-393	1696	21	5566	5566	NUM
ftr-393	1696	22	(	(	PUNCT
ftr-393	1696	23	5th	5th	ADJ
ftr-393	1696	24	cir	cir	NOUN
ftr-393	1696	25	.	.	PUNCT
ftr-393	1697	1	7/30/03	7/30/03	NUM
ftr-393	1697	2	)	)	PUNCT
ftr-393	1698	1	,	,	PUNCT
ftr-393	1698	2	aff’g	aff’g	X
ftr-393	1698	3	in	in	ADP
ftr-393	1698	4	part	part	NOUN
ftr-393	1698	5	and	and	CCONJ
ftr-393	1698	6	rev’g	rev’g	PROPN
ftr-393	1698	7	in	in	ADP
ftr-393	1698	8	part	part	NOUN
ftr-393	1698	9	t.c	t.c	PROPN
ftr-393	1698	10	.	.	PROPN
ftr-393	1698	11	memo	memo	NOUN
ftr-393	1698	12	.	.	PUNCT
ftr-393	1699	1	1999	1999	NUM
ftr-393	1699	2	-	-	SYM
ftr-393	1699	3	407	407	NUM
ftr-393	1699	4	.	.	PUNCT
ftr-393	1700	1	the	the	DET
ftr-393	1700	2	fifth	fifth	ADJ
ftr-393	1700	3	circuit	circuit	NOUN
ftr-393	1700	4	(	(	PUNCT
ftr-393	1700	5	judge	judge	PROPN
ftr-393	1700	6	higginbotham	higginbotham	PROPN
ftr-393	1700	7	)	)	PUNCT
ftr-393	1700	8	followed	follow	VERB
ftr-393	1700	9	the	the	DET
ftr-393	1700	10	eleventh	eleventh	ADJ
ftr-393	1700	11	and	and	CCONJ
ftr-393	1700	12	seventh	seventh	ADJ
ftr-393	1700	13	circuits	circuit	NOUN
ftr-393	1700	14	on	on	ADP
ftr-393	1700	15	the	the	DET
ftr-393	1700	16	nondisclosure	nondisclosure	NOUN
ftr-393	1700	17	of	of	ADP
ftr-393	1700	18	the	the	DET
ftr-393	1700	19	special	special	ADJ
ftr-393	1700	20	trial	trial	NOUN
ftr-393	1700	21	judge	judge	NOUN
ftr-393	1700	22	’s	’s	PART
ftr-393	1700	23	original	original	ADJ
ftr-393	1700	24	report	report	NOUN
ftr-393	1700	25	by	by	ADP
ftr-393	1700	26	the	the	DET
ftr-393	1700	27	tax	tax	NOUN
ftr-393	1700	28	court	court	NOUN
ftr-393	1700	29	.	.	PUNCT
ftr-393	1701	1	the	the	DET
ftr-393	1701	2	court	court	NOUN
ftr-393	1701	3	affirmed	affirm	VERB
ftr-393	1701	4	the	the	DET
ftr-393	1701	5	findings	finding	NOUN
ftr-393	1701	6	of	of	ADP
ftr-393	1701	7	deficiencies	deficiency	NOUN
ftr-393	1701	8	,	,	PUNCT
ftr-393	1701	9	except	except	SCONJ
ftr-393	1701	10	for	for	ADP
ftr-393	1701	11	the	the	DET
ftr-393	1701	12	deficiency	deficiency	NOUN
ftr-393	1701	13	in	in	ADP
ftr-393	1701	14	a	a	DET
ftr-393	1701	15	closed	closed	ADJ
ftr-393	1701	16	year	year	NOUN
ftr-393	1701	17	because	because	SCONJ
ftr-393	1701	18	the	the	DET
ftr-393	1701	19	government	government	NOUN
ftr-393	1701	20	’s	’s	PART
ftr-393	1701	21	proof	proof	NOUN
ftr-393	1701	22	of	of	ADP
ftr-393	1701	23	lisle	lisle	PROPN
ftr-393	1701	24	’s	’s	PART
ftr-393	1701	25	fraud	fraud	NOUN
ftr-393	1701	26	did	do	AUX
ftr-393	1701	27	not	not	PART
ftr-393	1701	28	rise	rise	VERB
ftr-393	1701	29	to	to	ADP
ftr-393	1701	30	the	the	DET
ftr-393	1701	31	level	level	NOUN
ftr-393	1701	32	of	of	ADP
ftr-393	1701	33	“	"	PUNCT
ftr-393	1701	34	clear	clear	ADJ
ftr-393	1701	35	and	and	CCONJ
ftr-393	1701	36	convincing	convincing	ADJ
ftr-393	1701	37	evidence	evidence	NOUN
ftr-393	1701	38	.	.	PUNCT
ftr-393	1701	39	”	"	PUNCT
ftr-393	1702	1	e.	e.	PROPN
ftr-393	1702	2	justice	justice	PROPN
ftr-393	1702	3	ginsburg	ginsburg	PROPN
ftr-393	1702	4	to	to	ADP
ftr-393	1702	5	tax	tax	NOUN
ftr-393	1702	6	court	court	NOUN
ftr-393	1702	7	judges	judge	NOUN
ftr-393	1702	8	:	:	PUNCT
ftr-393	1702	9	“	"	PUNCT
ftr-393	1702	10	you	you	PRON
ftr-393	1702	11	article	article	NOUN
ftr-393	1702	12	i	i	PRON
ftr-393	1702	13	judges	judge	NOUN
ftr-393	1702	14	do	do	AUX
ftr-393	1702	15	n’t	not	PART
ftr-393	1702	16	understand	understand	VERB
ftr-393	1702	17	your	your	PRON
ftr-393	1702	18	own	own	ADJ
ftr-393	1702	19	rules	rule	NOUN
ftr-393	1702	20	,	,	PUNCT
ftr-393	1702	21	so	so	ADV
ftr-393	1702	22	let	let	VERB
ftr-393	1702	23	me	i	PRON
ftr-393	1702	24	tell	tell	VERB
ftr-393	1702	25	you	you	PRON
ftr-393	1702	26	what	what	PRON
ftr-393	1702	27	you	you	PRON
ftr-393	1702	28	meant	mean	VERB
ftr-393	1702	29	when	when	SCONJ
ftr-393	1702	30	you	you	PRON
ftr-393	1702	31	adopted	adopt	VERB
ftr-393	1702	32	them	they	PRON
ftr-393	1702	33	in	in	ADP
ftr-393	1702	34	1983	1983	NUM
ftr-393	1702	35	.	.	PUNCT
ftr-393	1702	36	”	"	PUNCT
ftr-393	1703	1	ballard	ballard	PROPN
ftr-393	1703	2	v.	v.	PROPN
ftr-393	1703	3	commissioner	commissioner	PROPN
ftr-393	1703	4	,	,	PUNCT
ftr-393	1703	5	544	544	NUM
ftr-393	1703	6	u.s	u.s	PROPN
ftr-393	1703	7	.	.	PROPN
ftr-393	1703	8	40	40	NUM
ftr-393	1703	9	(	(	PUNCT
ftr-393	1703	10	3/7/05	3/7/05	NUM
ftr-393	1703	11	)	)	PUNCT
ftr-393	1703	12	(	(	PUNCT
ftr-393	1703	13	7	7	NUM
ftr-393	1703	14	-	-	SYM
ftr-393	1703	15	2	2	NUM
ftr-393	1703	16	)	)	PUNCT
ftr-393	1703	17	,	,	PUNCT
ftr-393	1703	18	reversing	reverse	VERB
ftr-393	1703	19	and	and	CCONJ
ftr-393	1703	20	remanding	remand	VERB
ftr-393	1703	21	337	337	NUM
ftr-393	1703	22	f.3d	f.3d	NUM
ftr-393	1703	23	833	833	NUM
ftr-393	1703	24	(	(	PUNCT
ftr-393	1703	25	7th	7th	ADJ
ftr-393	1703	26	cir	cir	NOUN
ftr-393	1703	27	.	.	PUNCT
ftr-393	1704	1	7/24/03	7/24/03	NUM
ftr-393	1704	2	)	)	PUNCT
ftr-393	1704	3	and	and	CCONJ
ftr-393	1704	4	321	321	NUM
ftr-393	1704	5	f.3d	f.3d	NUM
ftr-393	1704	6	1037	1037	NUM
ftr-393	1704	7	(	(	PUNCT
ftr-393	1704	8	11th	11th	ADJ
ftr-393	1704	9	cir	cir	NOUN
ftr-393	1704	10	.	.	PUNCT
ftr-393	1705	1	2/13/03	2/13/03	NUM
ftr-393	1705	2	)	)	PUNCT
ftr-393	1705	3	.	.	PUNCT
ftr-393	1706	1	justice	justice	PROPN
ftr-393	1706	2	ginsburg	ginsburg	PROPN
ftr-393	1706	3	held	hold	VERB
ftr-393	1706	4	that	that	SCONJ
ftr-393	1706	5	the	the	DET
ftr-393	1706	6	tax	tax	NOUN
ftr-393	1706	7	court	court	NOUN
ftr-393	1706	8	may	may	AUX
ftr-393	1706	9	not	not	PART
ftr-393	1706	10	exclude	exclude	VERB
ftr-393	1706	11	from	from	ADP
ftr-393	1706	12	the	the	DET
ftr-393	1706	13	record	record	NOUN
ftr-393	1706	14	on	on	ADP
ftr-393	1706	15	appeal	appeal	NOUN
ftr-393	1706	16	4	4	NUM
ftr-393	1706	17	.	.	PUNCT
ftr-393	1706	18	burton	burton	PROPN
ftr-393	1706	19	kanter	kanter	PROPN
ftr-393	1706	20	died	die	VERB
ftr-393	1706	21	on	on	ADP
ftr-393	1706	22	october	october	PROPN
ftr-393	1706	23	31	31	NUM
ftr-393	1706	24	,	,	PUNCT
ftr-393	1706	25	2001	2001	NUM
ftr-393	1706	26	.	.	PUNCT
ftr-393	1707	1	528	528	NUM
ftr-393	1707	2	florida	florida	PROPN
ftr-393	1707	3	tax	tax	NOUN
ftr-393	1707	4	review	review	NOUN
ftr-393	1707	5	[	[	X
ftr-393	1707	6	vol	vol	NOUN
ftr-393	1707	7	.	.	PUNCT
ftr-393	1708	1	8	8	NUM
ftr-393	1708	2	:	:	PUNCT
ftr-393	1708	3	si	si	X
ftr-393	1708	4	nor	nor	CCONJ
ftr-393	1708	5	conceal	conceal	VERB
ftr-393	1708	6	from	from	ADP
ftr-393	1708	7	the	the	DET
ftr-393	1708	8	taxpayers	taxpayer	NOUN
ftr-393	1708	9	the	the	DET
ftr-393	1708	10	original	original	ADJ
ftr-393	1708	11	draft	draft	NOUN
ftr-393	1708	12	reports	report	NOUN
ftr-393	1708	13	of	of	ADP
ftr-393	1708	14	special	special	ADJ
ftr-393	1708	15	trial	trial	NOUN
ftr-393	1708	16	judges	judge	NOUN
ftr-393	1708	17	under	under	ADP
ftr-393	1708	18	tax	tax	NOUN
ftr-393	1708	19	court	court	NOUN
ftr-393	1708	20	rule	rule	NOUN
ftr-393	1708	21	183(b	183(b	PROPN
ftr-393	1708	22	)	)	PUNCT
ftr-393	1708	23	.	.	PUNCT
ftr-393	1709	1	justice	justice	PROPN
ftr-393	1709	2	ginsburg	ginsburg	PROPN
ftr-393	1709	3	so	so	ADV
ftr-393	1709	4	held	hold	VERB
ftr-393	1709	5	because	because	SCONJ
ftr-393	1709	6	no	no	DET
ftr-393	1709	7	statute	statute	NOUN
ftr-393	1709	8	authorizes	authorize	VERB
ftr-393	1709	9	the	the	DET
ftr-393	1709	10	concealment	concealment	NOUN
ftr-393	1709	11	and	and	CCONJ
ftr-393	1709	12	the	the	DET
ftr-393	1709	13	rule	rule	NOUN
ftr-393	1709	14	’s	’s	PART
ftr-393	1709	15	“	"	PUNCT
ftr-393	1709	16	current	current	ADJ
ftr-393	1709	17	text	text	NOUN
ftr-393	1709	18	”	"	PUNCT
ftr-393	1709	19	does	do	AUX
ftr-393	1709	20	not	not	PART
ftr-393	1709	21	warrant	warrant	VERB
ftr-393	1709	22	it	it	PRON
ftr-393	1709	23	.	.	PUNCT
ftr-393	1710	1	her	her	PRON
ftr-393	1710	2	reading	reading	NOUN
ftr-393	1710	3	of	of	ADP
ftr-393	1710	4	tax	tax	NOUN
ftr-393	1710	5	court	court	NOUN
ftr-393	1710	6	rule	rule	NOUN
ftr-393	1710	7	183	183	NUM
ftr-393	1710	8	is	be	AUX
ftr-393	1710	9	that	that	SCONJ
ftr-393	1710	10	it	it	PRON
ftr-393	1710	11	does	do	AUX
ftr-393	1710	12	not	not	PART
ftr-393	1710	13	authorize	authorize	VERB
ftr-393	1710	14	the	the	DET
ftr-393	1710	15	tax	tax	NOUN
ftr-393	1710	16	court	court	NOUN
ftr-393	1710	17	to	to	PART
ftr-393	1710	18	treat	treat	VERB
ftr-393	1710	19	the	the	DET
ftr-393	1710	20	special	special	ADJ
ftr-393	1710	21	trial	trial	NOUN
ftr-393	1710	22	judge	judge	NOUN
ftr-393	1710	23	’s	’s	PART
ftr-393	1710	24	rule	rule	NOUN
ftr-393	1710	25	183(b	183(b	NUM
ftr-393	1710	26	)	)	PUNCT
ftr-393	1710	27	report	report	NOUN
ftr-393	1710	28	as	as	ADP
ftr-393	1710	29	a	a	DET
ftr-393	1710	30	draft	draft	NOUN
ftr-393	1710	31	subject	subject	NOUN
ftr-393	1710	32	to	to	ADP
ftr-393	1710	33	collaborative	collaborative	ADJ
ftr-393	1710	34	revision	revision	NOUN
ftr-393	1710	35	.	.	PUNCT
ftr-393	1711	1	she	she	PRON
ftr-393	1711	2	held	hold	VERB
ftr-393	1711	3	that	that	SCONJ
ftr-393	1711	4	it	it	PRON
ftr-393	1711	5	is	be	AUX
ftr-393	1711	6	particularly	particularly	ADV
ftr-393	1711	7	important	important	ADJ
ftr-393	1711	8	that	that	SCONJ
ftr-393	1711	9	the	the	DET
ftr-393	1711	10	process	process	NOUN
ftr-393	1711	11	be	be	AUX
ftr-393	1711	12	transparent	transparent	ADJ
ftr-393	1711	13	in	in	ADP
ftr-393	1711	14	fraud	fraud	NOUN
ftr-393	1711	15	cases	case	NOUN
ftr-393	1711	16	such	such	ADJ
ftr-393	1711	17	as	as	ADP
ftr-393	1711	18	this	this	DET
ftr-393	1711	19	one	one	NUM
ftr-393	1711	20	.	.	PUNCT
ftr-393	1712	1	•	•	NUM
ftr-393	1712	2	chief	chief	PROPN
ftr-393	1712	3	justice	justice	NOUN
ftr-393	1712	4	rehnquist	rehnquist	PROPN
ftr-393	1712	5	’s	’s	PART
ftr-393	1712	6	dissenting	dissent	VERB
ftr-393	1712	7	opinion	opinion	NOUN
ftr-393	1712	8	,	,	PUNCT
ftr-393	1712	9	joined	join	VERB
ftr-393	1712	10	in	in	ADP
ftr-393	1712	11	by	by	ADP
ftr-393	1712	12	justice	justice	PROPN
ftr-393	1712	13	thomas	thomas	PROPN
ftr-393	1712	14	,	,	PUNCT
ftr-393	1712	15	states	state	VERB
ftr-393	1712	16	that	that	SCONJ
ftr-393	1712	17	the	the	DET
ftr-393	1712	18	“	"	PUNCT
ftr-393	1712	19	tax	tax	NOUN
ftr-393	1712	20	court	court	NOUN
ftr-393	1712	21	’s	’s	PART
ftr-393	1712	22	compliance	compliance	NOUN
ftr-393	1712	23	with	with	ADP
ftr-393	1712	24	its	its	PRON
ftr-393	1712	25	own	own	ADJ
ftr-393	1712	26	rules	rule	NOUN
ftr-393	1712	27	is	be	AUX
ftr-393	1712	28	a	a	DET
ftr-393	1712	29	matter	matter	NOUN
ftr-393	1712	30	on	on	ADP
ftr-393	1712	31	which	which	PRON
ftr-393	1712	32	we	we	PRON
ftr-393	1712	33	should	should	AUX
ftr-393	1712	34	defer	defer	VERB
ftr-393	1712	35	to	to	ADP
ftr-393	1712	36	the	the	DET
ftr-393	1712	37	interpretation	interpretation	NOUN
ftr-393	1712	38	of	of	ADP
ftr-393	1712	39	that	that	DET
ftr-393	1712	40	court	court	NOUN
ftr-393	1712	41	.	.	PUNCT
ftr-393	1712	42	”	"	PUNCT
ftr-393	1713	1	he	he	PRON
ftr-393	1713	2	concludes	conclude	VERB
ftr-393	1713	3	that	that	SCONJ
ftr-393	1713	4	“	"	PUNCT
ftr-393	1713	5	seminole	seminole	ADJ
ftr-393	1713	6	rock	rock	NOUN
ftr-393	1713	7	deference	deference	NOUN
ftr-393	1713	8	”	"	PUNCT
ftr-393	1714	1	[	[	X
ftr-393	1714	2	bowles	bowles	PROPN
ftr-393	1714	3	v.	v.	ADP
ftr-393	1714	4	seminole	seminole	PROPN
ftr-393	1714	5	rock	rock	PROPN
ftr-393	1714	6	&	&	CCONJ
ftr-393	1714	7	sand	sand	PROPN
ftr-393	1714	8	co.	co.	PROPN
ftr-393	1714	9	,	,	PUNCT
ftr-393	1714	10	325	325	NUM
ftr-393	1714	11	u.s	u.s	PROPN
ftr-393	1714	12	.	.	PROPN
ftr-393	1714	13	410	410	NUM
ftr-393	1714	14	(	(	PUNCT
ftr-393	1714	15	1945	1945	NUM
ftr-393	1714	16	)	)	PUNCT
ftr-393	1714	17	]	]	PUNCT
ftr-393	1714	18	should	should	AUX
ftr-393	1714	19	extend	extend	VERB
ftr-393	1714	20	to	to	ADP
ftr-393	1714	21	an	an	DET
ftr-393	1714	22	article	article	NOUN
ftr-393	1714	23	i	i	PRON
ftr-393	1714	24	court	court	PROPN
ftr-393	1714	25	’s	’s	PART
ftr-393	1714	26	interpretation	interpretation	NOUN
ftr-393	1714	27	of	of	ADP
ftr-393	1714	28	its	its	PRON
ftr-393	1714	29	own	own	ADJ
ftr-393	1714	30	rules	rule	NOUN
ftr-393	1714	31	as	as	ADV
ftr-393	1714	32	well	well	ADV
ftr-393	1714	33	as	as	ADP
ftr-393	1714	34	to	to	ADP
ftr-393	1714	35	an	an	DET
ftr-393	1714	36	executive	executive	ADJ
ftr-393	1714	37	agency	agency	NOUN
ftr-393	1714	38	’s	’s	PART
ftr-393	1714	39	interpretation	interpretation	NOUN
ftr-393	1714	40	of	of	ADP
ftr-393	1714	41	its	its	PRON
ftr-393	1714	42	rules	rule	NOUN
ftr-393	1714	43	.	.	PUNCT
ftr-393	1715	1	he	he	PRON
ftr-393	1715	2	further	far	ADV
ftr-393	1715	3	notes	note	VERB
ftr-393	1715	4	that	that	SCONJ
ftr-393	1715	5	the	the	DET
ftr-393	1715	6	issue	issue	NOUN
ftr-393	1715	7	of	of	ADP
ftr-393	1715	8	compliance	compliance	NOUN
ftr-393	1715	9	with	with	ADP
ftr-393	1715	10	rule	rule	NOUN
ftr-393	1715	11	183	183	NUM
ftr-393	1715	12	was	be	AUX
ftr-393	1715	13	not	not	PART
ftr-393	1715	14	presented	present	VERB
ftr-393	1715	15	to	to	ADP
ftr-393	1715	16	the	the	DET
ftr-393	1715	17	supreme	supreme	PROPN
ftr-393	1715	18	court	court	PROPN
ftr-393	1715	19	,	,	PUNCT
ftr-393	1715	20	and	and	CCONJ
ftr-393	1715	21	that	that	SCONJ
ftr-393	1715	22	under	under	ADP
ftr-393	1715	23	supreme	supreme	PROPN
ftr-393	1715	24	court	court	PROPN
ftr-393	1715	25	rule	rule	NOUN
ftr-393	1715	26	14.1(a	14.1(a	NUM
ftr-393	1715	27	)	)	PUNCT
ftr-393	1715	28	the	the	DET
ftr-393	1715	29	“	"	PUNCT
ftr-393	1715	30	court	court	NOUN
ftr-393	1715	31	does	do	AUX
ftr-393	1715	32	not	not	PART
ftr-393	1715	33	consider	consider	VERB
ftr-393	1715	34	claims	claim	NOUN
ftr-393	1715	35	that	that	PRON
ftr-393	1715	36	are	be	AUX
ftr-393	1715	37	not	not	PART
ftr-393	1715	38	included	include	VERB
ftr-393	1715	39	within	within	ADP
ftr-393	1715	40	a	a	DET
ftr-393	1715	41	petitioner	petitioner	NOUN
ftr-393	1715	42	’s	’s	PART
ftr-393	1715	43	questions	question	NOUN
ftr-393	1715	44	presented	present	VERB
ftr-393	1715	45	.	.	PUNCT
ftr-393	1715	46	”	"	PUNCT
ftr-393	1716	1	he	he	PRON
ftr-393	1716	2	notes	note	VERB
ftr-393	1716	3	,	,	PUNCT
ftr-393	1716	4	“	"	PUNCT
ftr-393	1716	5	only	only	ADV
ftr-393	1716	6	by	by	ADP
ftr-393	1716	7	failing	fail	VERB
ftr-393	1716	8	to	to	PART
ftr-393	1716	9	abide	abide	VERB
ftr-393	1716	10	by	by	ADP
ftr-393	1716	11	our	our	PRON
ftr-393	1716	12	own	own	ADJ
ftr-393	1716	13	rules	rule	NOUN
ftr-393	1716	14	can	can	AUX
ftr-393	1716	15	the	the	DET
ftr-393	1716	16	court	court	NOUN
ftr-393	1716	17	hold	hold	VERB
ftr-393	1716	18	that	that	SCONJ
ftr-393	1716	19	the	the	DET
ftr-393	1716	20	tax	tax	NOUN
ftr-393	1716	21	court	court	NOUN
ftr-393	1716	22	failed	fail	VERB
ftr-393	1716	23	to	to	PART
ftr-393	1716	24	follow	follow	VERB
ftr-393	1716	25	its	its	PRON
ftr-393	1716	26	rules	rule	NOUN
ftr-393	1716	27	.	.	PUNCT
ftr-393	1716	28	”	"	PUNCT
ftr-393	1717	1	f.	f.	PROPN
ftr-393	1717	2	the	the	DET
ftr-393	1717	3	eleventh	eleventh	ADJ
ftr-393	1717	4	circuit	circuit	NOUN
ftr-393	1717	5	orders	order	NOUN
ftr-393	1717	6	that	that	SCONJ
ftr-393	1717	7	the	the	DET
ftr-393	1717	8	special	special	ADJ
ftr-393	1717	9	trial	trial	NOUN
ftr-393	1717	10	judge	judge	NOUN
ftr-393	1717	11	’s	’s	PART
ftr-393	1717	12	report	report	NOUN
ftr-393	1717	13	be	be	AUX
ftr-393	1717	14	added	add	VERB
ftr-393	1717	15	to	to	ADP
ftr-393	1717	16	the	the	DET
ftr-393	1717	17	record	record	NOUN
ftr-393	1717	18	.	.	PUNCT
ftr-393	1718	1	ballard	ballard	PROPN
ftr-393	1718	2	v.	v.	PROPN
ftr-393	1718	3	commissioner	commissioner	PROPN
ftr-393	1718	4	,	,	PUNCT
ftr-393	1718	5	2005	2005	NUM
ftr-393	1718	6	-	-	SYM
ftr-393	1718	7	1	1	NUM
ftr-393	1718	8	u.s.t.c	u.s.t.c	PROPN
ftr-393	1718	9	.	.	PROPN
ftr-393	1718	10	¶50,393	¶50,393	PROPN
ftr-393	1718	11	(	(	PUNCT
ftr-393	1718	12	11th	11th	ADJ
ftr-393	1718	13	cir	cir	NOUN
ftr-393	1718	14	.	.	PUNCT
ftr-393	1719	1	5/17/05	5/17/05	NUM
ftr-393	1719	2	)	)	PUNCT
ftr-393	1719	3	.	.	PUNCT
ftr-393	1720	1	the	the	DET
ftr-393	1720	2	report	report	NOUN
ftr-393	1720	3	was	be	AUX
ftr-393	1720	4	300	300	NUM
ftr-393	1720	5	pages	page	NOUN
ftr-393	1720	6	.	.	PUNCT
ftr-393	1721	1	g.	g.	PROPN
ftr-393	1721	2	tax	tax	PROPN
ftr-393	1721	3	court	court	PROPN
ftr-393	1721	4	proposes	propose	VERB
ftr-393	1721	5	new	new	ADJ
ftr-393	1721	6	rule	rule	NOUN
ftr-393	1721	7	on	on	ADP
ftr-393	1721	8	special	special	ADJ
ftr-393	1721	9	trial	trial	NOUN
ftr-393	1721	10	judges	judge	NOUN
ftr-393	1721	11	’	'	PUNCT
ftr-393	1721	12	reports	report	NOUN
ftr-393	1721	13	.	.	PUNCT
ftr-393	1722	1	on	on	ADP
ftr-393	1722	2	july	july	PROPN
ftr-393	1722	3	7	7	NUM
ftr-393	1722	4	,	,	PUNCT
ftr-393	1722	5	2005	2005	NUM
ftr-393	1722	6	,	,	PUNCT
ftr-393	1722	7	tax	tax	NOUN
ftr-393	1722	8	court	court	NOUN
ftr-393	1722	9	chief	chief	NOUN
ftr-393	1722	10	judge	judge	PROPN
ftr-393	1722	11	joel	joel	PROPN
ftr-393	1722	12	gerber	gerber	PROPN
ftr-393	1722	13	announced	announce	VERB
ftr-393	1722	14	that	that	SCONJ
ftr-393	1722	15	the	the	DET
ftr-393	1722	16	court	court	NOUN
ftr-393	1722	17	proposes	propose	VERB
ftr-393	1722	18	to	to	PART
ftr-393	1722	19	amend	amend	VERB
ftr-393	1722	20	its	its	PRON
ftr-393	1722	21	rules	rule	NOUN
ftr-393	1722	22	to	to	PART
ftr-393	1722	23	provide	provide	VERB
ftr-393	1722	24	(	(	PUNCT
ftr-393	1722	25	in	in	ADP
ftr-393	1722	26	proposed	propose	VERB
ftr-393	1722	27	rule	rule	NOUN
ftr-393	1722	28	183	183	NUM
ftr-393	1722	29	)	)	PUNCT
ftr-393	1722	30	substantially	substantially	ADV
ftr-393	1722	31	the	the	DET
ftr-393	1722	32	same	same	ADJ
ftr-393	1722	33	procedure	procedure	NOUN
ftr-393	1722	34	it	it	PRON
ftr-393	1722	35	had	have	VERB
ftr-393	1722	36	before	before	ADP
ftr-393	1722	37	the	the	DET
ftr-393	1722	38	1983	1983	NUM
ftr-393	1722	39	change	change	NOUN
ftr-393	1722	40	,	,	PUNCT
ftr-393	1722	41	which	which	PRON
ftr-393	1722	42	would	would	AUX
ftr-393	1722	43	allow	allow	VERB
ftr-393	1722	44	parties	party	NOUN
ftr-393	1722	45	to	to	PART
ftr-393	1722	46	review	review	VERB
ftr-393	1722	47	and	and	CCONJ
ftr-393	1722	48	file	file	VERB
ftr-393	1722	49	objections	objection	NOUN
ftr-393	1722	50	to	to	ADP
ftr-393	1722	51	a	a	DET
ftr-393	1722	52	special	special	ADJ
ftr-393	1722	53	trial	trial	NOUN
ftr-393	1722	54	judge	judge	NOUN
ftr-393	1722	55	’s	’s	PART
ftr-393	1722	56	recommended	recommend	VERB
ftr-393	1722	57	findings	finding	NOUN
ftr-393	1722	58	of	of	ADP
ftr-393	1722	59	fact	fact	NOUN
ftr-393	1722	60	and	and	CCONJ
ftr-393	1722	61	conclusions	conclusion	NOUN
ftr-393	1722	62	of	of	ADP
ftr-393	1722	63	law	law	NOUN
ftr-393	1722	64	before	before	SCONJ
ftr-393	1722	65	the	the	DET
ftr-393	1722	66	case	case	NOUN
ftr-393	1722	67	is	be	AUX
ftr-393	1722	68	reassigned	reassign	VERB
ftr-393	1722	69	to	to	ADP
ftr-393	1722	70	a	a	DET
ftr-393	1722	71	presidentially	presidentially	ADV
ftr-393	1722	72	appointed	appoint	VERB
ftr-393	1722	73	judge	judge	NOUN
ftr-393	1722	74	for	for	ADP
ftr-393	1722	75	decision	decision	NOUN
ftr-393	1722	76	.	.	PUNCT
ftr-393	1723	1	h.	h.	PROPN
ftr-393	1723	2	tax	tax	NOUN
ftr-393	1723	3	court	court	NOUN
ftr-393	1723	4	releases	release	VERB
ftr-393	1723	5	judges	judge	NOUN
ftr-393	1723	6	’	’	PART
ftr-393	1723	7	statements	statement	NOUN
ftr-393	1723	8	.	.	PUNCT
ftr-393	1724	1	in	in	ADP
ftr-393	1724	2	an	an	DET
ftr-393	1724	3	order	order	NOUN
ftr-393	1724	4	dated	date	VERB
ftr-393	1724	5	7/19/05	7/19/05	NUM
ftr-393	1724	6	,	,	PUNCT
ftr-393	1724	7	chief	chief	ADJ
ftr-393	1724	8	judge	judge	NOUN
ftr-393	1724	9	gerber	gerber	NOUN
ftr-393	1724	10	of	of	ADP
ftr-393	1724	11	the	the	DET
ftr-393	1724	12	tax	tax	NOUN
ftr-393	1724	13	court	court	NOUN
ftr-393	1724	14	released	release	VERB
ftr-393	1724	15	statements	statement	NOUN
ftr-393	1724	16	from	from	ADP
ftr-393	1724	17	chief	chief	ADJ
ftr-393	1724	18	judge	judge	NOUN
ftr-393	1724	19	cohen	cohen	PROPN
ftr-393	1724	20	,	,	PUNCT
ftr-393	1724	21	judge	judge	PROPN
ftr-393	1724	22	dawson	dawson	PROPN
ftr-393	1724	23	and	and	CCONJ
ftr-393	1724	24	special	special	ADJ
ftr-393	1724	25	trial	trial	NOUN
ftr-393	1724	26	judge	judge	NOUN
ftr-393	1724	27	couvillion	couvillion	NOUN
ftr-393	1724	28	outlining	outline	VERB
ftr-393	1724	29	the	the	DET
ftr-393	1724	30	procedures	procedure	NOUN
ftr-393	1724	31	followed	follow	VERB
ftr-393	1724	32	in	in	ADP
ftr-393	1724	33	the	the	DET
ftr-393	1724	34	submission	submission	NOUN
ftr-393	1724	35	,	,	PUNCT
ftr-393	1724	36	review	review	NOUN
ftr-393	1724	37	and	and	CCONJ
ftr-393	1724	38	adoption	adoption	NOUN
ftr-393	1724	39	of	of	ADP
ftr-393	1724	40	the	the	DET
ftr-393	1724	41	memorandum	memorandum	NOUN
ftr-393	1724	42	opinion	opinion	NOUN
ftr-393	1724	43	in	in	ADP
ftr-393	1724	44	investment	investment	NOUN
ftr-393	1724	45	research	research	NOUN
ftr-393	1724	46	associates	associates	PROPN
ftr-393	1724	47	,	,	PUNCT
ftr-393	1724	48	ltd	ltd	PROPN
ftr-393	1724	49	.	.	PUNCT
ftr-393	1725	1	the	the	DET
ftr-393	1725	2	statements	statement	NOUN
ftr-393	1725	3	were	be	AUX
ftr-393	1725	4	that	that	SCONJ
ftr-393	1725	5	the	the	DET
ftr-393	1725	6	proposed	propose	VERB
ftr-393	1725	7	report	report	NOUN
ftr-393	1725	8	submitted	submit	VERB
ftr-393	1725	9	by	by	ADP
ftr-393	1725	10	the	the	DET
ftr-393	1725	11	special	special	ADJ
ftr-393	1725	12	trial	trial	NOUN
ftr-393	1725	13	judge	judge	NOUN
ftr-393	1725	14	was	be	AUX
ftr-393	1725	15	deemed	deem	VERB
ftr-393	1725	16	unsatisfactory	unsatisfactory	ADJ
ftr-393	1725	17	by	by	ADP
ftr-393	1725	18	judge	judge	PROPN
ftr-393	1725	19	dawson	dawson	PROPN
ftr-393	1725	20	and	and	CCONJ
ftr-393	1725	21	then	then	ADV
ftr-393	1725	22	-	-	PUNCT
ftr-393	1725	23	chief	chief	ADJ
ftr-393	1725	24	judge	judge	NOUN
ftr-393	1725	25	cohen	cohen	NOUN
ftr-393	1725	26	in	in	ADP
ftr-393	1725	27	that	that	SCONJ
ftr-393	1725	28	the	the	DET
ftr-393	1725	29	facts	fact	NOUN
ftr-393	1725	30	found	find	VERB
ftr-393	1725	31	did	do	AUX
ftr-393	1725	32	not	not	PART
ftr-393	1725	33	support	support	VERB
ftr-393	1725	34	the	the	DET
ftr-393	1725	35	proposed	propose	VERB
ftr-393	1725	36	opinion	opinion	NOUN
ftr-393	1725	37	.	.	PUNCT
ftr-393	1726	1	after	after	SCONJ
ftr-393	1726	2	the	the	DET
ftr-393	1726	3	chief	chief	ADJ
ftr-393	1726	4	judge	judge	NOUN
ftr-393	1726	5	’s	’s	PART
ftr-393	1726	6	request	request	NOUN
ftr-393	1726	7	that	that	PRON
ftr-393	1726	8	judge	judge	NOUN
ftr-393	1726	9	jacobs	jacobs	PROPN
ftr-393	1726	10	take	take	VERB
ftr-393	1726	11	charge	charge	NOUN
ftr-393	1726	12	of	of	ADP
ftr-393	1726	13	the	the	DET
ftr-393	1726	14	matter	matter	NOUN
ftr-393	1726	15	was	be	AUX
ftr-393	1726	16	declined	decline	VERB
ftr-393	1726	17	because	because	SCONJ
ftr-393	1726	18	kanter	kanter	PROPN
ftr-393	1726	19	’s	’s	PART
ftr-393	1726	20	lawyer	lawyer	NOUN
ftr-393	1726	21	was	be	AUX
ftr-393	1726	22	a	a	DET
ftr-393	1726	23	close	close	ADJ
ftr-393	1726	24	friend	friend	NOUN
ftr-393	1726	25	,	,	PUNCT
ftr-393	1726	26	judge	judge	NOUN
ftr-393	1726	27	couvillion	couvillion	NOUN
ftr-393	1726	28	2007	2007	NUM
ftr-393	1726	29	]	]	PUNCT
ftr-393	1726	30	recent	recent	ADJ
ftr-393	1726	31	developments	development	NOUN
ftr-393	1726	32	in	in	ADP
ftr-393	1726	33	federal	federal	ADJ
ftr-393	1726	34	income	income	NOUN
ftr-393	1726	35	taxation	taxation	NOUN
ftr-393	1726	36	529	529	NUM
ftr-393	1726	37	withdrew	withdraw	VERB
ftr-393	1726	38	the	the	DET
ftr-393	1726	39	proposed	propose	VERB
ftr-393	1726	40	report	report	NOUN
ftr-393	1726	41	the	the	DET
ftr-393	1726	42	day	day	NOUN
ftr-393	1726	43	before	before	ADP
ftr-393	1726	44	a	a	DET
ftr-393	1726	45	scheduled	schedule	VERB
ftr-393	1726	46	meeting	meeting	NOUN
ftr-393	1726	47	with	with	ADP
ftr-393	1726	48	judge	judge	PROPN
ftr-393	1726	49	dawson	dawson	PROPN
ftr-393	1726	50	and	and	CCONJ
ftr-393	1726	51	chief	chief	ADJ
ftr-393	1726	52	judge	judge	PROPN
ftr-393	1726	53	cohen	cohen	PROPN
ftr-393	1726	54	.	.	PUNCT
ftr-393	1727	1	following	follow	VERB
ftr-393	1727	2	the	the	DET
ftr-393	1727	3	withdrawal	withdrawal	NOUN
ftr-393	1727	4	,	,	PUNCT
ftr-393	1727	5	judge	judge	PROPN
ftr-393	1727	6	dawson	dawson	PROPN
ftr-393	1727	7	and	and	CCONJ
ftr-393	1727	8	special	special	ADJ
ftr-393	1727	9	trial	trial	NOUN
ftr-393	1727	10	judge	judge	NOUN
ftr-393	1727	11	couvillion	couvillion	NOUN
ftr-393	1727	12	collaborated	collaborate	VERB
ftr-393	1727	13	on	on	ADP
ftr-393	1727	14	the	the	DET
ftr-393	1727	15	report	report	NOUN
ftr-393	1727	16	.	.	PUNCT
ftr-393	1728	1	i.	i.	PROPN
ftr-393	1728	2	more	more	ADJ
ftr-393	1728	3	fallout	fallout	NOUN
ftr-393	1728	4	from	from	ADP
ftr-393	1728	5	the	the	DET
ftr-393	1728	6	ballard	ballard	NOUN
ftr-393	1728	7	decision	decision	NOUN
ftr-393	1728	8	.	.	PUNCT
ftr-393	1729	1	the	the	DET
ftr-393	1729	2	tax	tax	NOUN
ftr-393	1729	3	court	court	NOUN
ftr-393	1729	4	identified	identify	VERB
ftr-393	1729	5	and	and	CCONJ
ftr-393	1729	6	located	locate	VERB
ftr-393	1729	7	117	117	NUM
ftr-393	1729	8	initial	initial	ADJ
ftr-393	1729	9	opinions	opinion	NOUN
ftr-393	1729	10	submitted	submit	VERB
ftr-393	1729	11	by	by	ADP
ftr-393	1729	12	special	special	ADJ
ftr-393	1729	13	trial	trial	NOUN
ftr-393	1729	14	judges	judge	NOUN
ftr-393	1729	15	under	under	ADP
ftr-393	1729	16	tax	tax	NOUN
ftr-393	1729	17	court	court	NOUN
ftr-393	1729	18	rule	rule	NOUN
ftr-393	1729	19	183(b	183(b	PROPN
ftr-393	1729	20	)	)	PUNCT
ftr-393	1729	21	.	.	PUNCT
ftr-393	1730	1	2005	2005	NUM
ftr-393	1730	2	tnt	tnt	PROPN
ftr-393	1730	3	175	175	NUM
ftr-393	1730	4	-	-	SYM
ftr-393	1730	5	2	2	NUM
ftr-393	1730	6	(	(	PUNCT
ftr-393	1730	7	9/8/05	9/8/05	NUM
ftr-393	1730	8	)	)	PUNCT
ftr-393	1730	9	.	.	PUNCT
ftr-393	1731	1	four	four	NUM
ftr-393	1731	2	of	of	ADP
ftr-393	1731	3	the	the	DET
ftr-393	1731	4	opinions	opinion	NOUN
ftr-393	1731	5	were	be	AUX
ftr-393	1731	6	changed	change	VERB
ftr-393	1731	7	(	(	PUNCT
ftr-393	1731	8	other	other	ADJ
ftr-393	1731	9	than	than	ADP
ftr-393	1731	10	that	that	PRON
ftr-393	1731	11	in	in	ADP
ftr-393	1731	12	ballard	ballard	NOUN
ftr-393	1731	13	)	)	PUNCT
ftr-393	1731	14	,	,	PUNCT
ftr-393	1731	15	with	with	ADP
ftr-393	1731	16	the	the	DET
ftr-393	1731	17	changes	change	NOUN
ftr-393	1731	18	resulting	result	VERB
ftr-393	1731	19	in	in	ADP
ftr-393	1731	20	taxpayer	taxpayer	NOUN
ftr-393	1731	21	-	-	PUNCT
ftr-393	1731	22	favorable	favorable	ADJ
ftr-393	1731	23	holdings	holding	NOUN
ftr-393	1731	24	in	in	ADP
ftr-393	1731	25	three	three	NUM
ftr-393	1731	26	of	of	ADP
ftr-393	1731	27	the	the	DET
ftr-393	1731	28	four	four	NUM
ftr-393	1731	29	.	.	PUNCT
ftr-393	1732	1	there	there	PRON
ftr-393	1732	2	is	be	VERB
ftr-393	1732	3	a	a	DET
ftr-393	1732	4	dispute	dispute	NOUN
ftr-393	1732	5	as	as	ADP
ftr-393	1732	6	to	to	ADP
ftr-393	1732	7	what	what	PRON
ftr-393	1732	8	happened	happen	VERB
ftr-393	1732	9	in	in	ADP
ftr-393	1732	10	johnson	johnson	PROPN
ftr-393	1732	11	v.	v.	PROPN
ftr-393	1732	12	commissioner	commissioner	PROPN
ftr-393	1732	13	,	,	PUNCT
ftr-393	1732	14	t.c	t.c	PROPN
ftr-393	1732	15	.	.	PROPN
ftr-393	1732	16	memo	memo	NOUN
ftr-393	1732	17	.	.	PUNCT
ftr-393	1733	1	1992	1992	NUM
ftr-393	1733	2	-	-	SYM
ftr-393	1733	3	369	369	NUM
ftr-393	1733	4	,	,	PUNCT
ftr-393	1733	5	with	with	ADP
ftr-393	1733	6	taxpayer	taxpayer	NOUN
ftr-393	1733	7	’s	’s	PART
ftr-393	1733	8	attorney	attorney	NOUN
ftr-393	1733	9	recalling	recall	VERB
ftr-393	1733	10	that	that	SCONJ
ftr-393	1733	11	special	special	ADJ
ftr-393	1733	12	trial	trial	NOUN
ftr-393	1733	13	judge	judge	NOUN
ftr-393	1733	14	goldberg	goldberg	PROPN
ftr-393	1733	15	congratulated	congratulate	VERB
ftr-393	1733	16	him	he	PRON
ftr-393	1733	17	at	at	ADP
ftr-393	1733	18	the	the	DET
ftr-393	1733	19	tax	tax	NOUN
ftr-393	1733	20	court	court	NOUN
ftr-393	1733	21	’s	’s	PART
ftr-393	1733	22	november	november	PROPN
ftr-393	1733	23	1992	1992	NUM
ftr-393	1733	24	on	on	ADP
ftr-393	1733	25	his	his	PRON
ftr-393	1733	26	win	win	NOUN
ftr-393	1733	27	in	in	ADP
ftr-393	1733	28	the	the	DET
ftr-393	1733	29	case	case	NOUN
ftr-393	1733	30	,	,	PUNCT
ftr-393	1733	31	and	and	CCONJ
ftr-393	1733	32	seemed	seem	VERB
ftr-393	1733	33	surprised	surprised	ADJ
ftr-393	1733	34	when	when	SCONJ
ftr-393	1733	35	taxpayer	taxpayer	PROPN
ftr-393	1733	36	’s	’s	PART
ftr-393	1733	37	attorney	attorney	NOUN
ftr-393	1733	38	responded	respond	VERB
ftr-393	1733	39	that	that	SCONJ
ftr-393	1733	40	he	he	PRON
ftr-393	1733	41	had	have	AUX
ftr-393	1733	42	lost	lose	VERB
ftr-393	1733	43	the	the	DET
ftr-393	1733	44	case	case	NOUN
ftr-393	1733	45	;	;	PUNCT
ftr-393	1733	46	special	special	ADJ
ftr-393	1733	47	trial	trial	NOUN
ftr-393	1733	48	judge	judge	NOUN
ftr-393	1733	49	goldberg	goldberg	PROPN
ftr-393	1733	50	disputes	dispute	VERB
ftr-393	1733	51	that	that	SCONJ
ftr-393	1733	52	the	the	DET
ftr-393	1733	53	conversation	conversation	NOUN
ftr-393	1733	54	took	take	VERB
ftr-393	1733	55	place	place	NOUN
ftr-393	1733	56	.	.	PUNCT
ftr-393	1734	1	j.	j.	PROPN
ftr-393	1734	2	tax	tax	PROPN
ftr-393	1734	3	court	court	PROPN
ftr-393	1734	4	press	press	NOUN
ftr-393	1734	5	release	release	NOUN
ftr-393	1734	6	,	,	PUNCT
ftr-393	1734	7	9/21/05	9/21/05	NUM
ftr-393	1734	8	.	.	PUNCT
ftr-393	1735	1	the	the	DET
ftr-393	1735	2	tax	tax	NOUN
ftr-393	1735	3	court	court	NOUN
ftr-393	1735	4	announced	announce	VERB
ftr-393	1735	5	that	that	SCONJ
ftr-393	1735	6	it	it	PRON
ftr-393	1735	7	has	have	AUX
ftr-393	1735	8	adopted	adopt	VERB
ftr-393	1735	9	amendments	amendment	NOUN
ftr-393	1735	10	to	to	ADP
ftr-393	1735	11	tax	tax	NOUN
ftr-393	1735	12	court	court	NOUN
ftr-393	1735	13	rules	rule	VERB
ftr-393	1735	14	182	182	NUM
ftr-393	1735	15	and	and	CCONJ
ftr-393	1735	16	183	183	NUM
ftr-393	1735	17	,	,	PUNCT
ftr-393	1735	18	relating	relate	VERB
ftr-393	1735	19	to	to	ADP
ftr-393	1735	20	special	special	ADJ
ftr-393	1735	21	trial	trial	NOUN
ftr-393	1735	22	judges	judge	NOUN
ftr-393	1735	23	’	'	PUNCT
ftr-393	1735	24	reports	report	NOUN
ftr-393	1735	25	in	in	ADP
ftr-393	1735	26	cases	case	NOUN
ftr-393	1735	27	other	other	ADJ
ftr-393	1735	28	than	than	ADP
ftr-393	1735	29	small	small	ADJ
ftr-393	1735	30	tax	tax	NOUN
ftr-393	1735	31	cases	case	NOUN
ftr-393	1735	32	.	.	PUNCT
ftr-393	1736	1	the	the	DET
ftr-393	1736	2	special	special	ADJ
ftr-393	1736	3	trial	trial	NOUN
ftr-393	1736	4	judge	judge	NOUN
ftr-393	1736	5	’s	’s	PART
ftr-393	1736	6	recommended	recommend	VERB
ftr-393	1736	7	findings	finding	NOUN
ftr-393	1736	8	of	of	ADP
ftr-393	1736	9	fact	fact	NOUN
ftr-393	1736	10	and	and	CCONJ
ftr-393	1736	11	conclusions	conclusion	NOUN
ftr-393	1736	12	of	of	ADP
ftr-393	1736	13	law	law	NOUN
ftr-393	1736	14	are	be	AUX
ftr-393	1736	15	to	to	PART
ftr-393	1736	16	be	be	AUX
ftr-393	1736	17	served	serve	VERB
ftr-393	1736	18	on	on	ADP
ftr-393	1736	19	the	the	DET
ftr-393	1736	20	parties	party	NOUN
ftr-393	1736	21	,	,	PUNCT
ftr-393	1736	22	who	who	PRON
ftr-393	1736	23	may	may	AUX
ftr-393	1736	24	file	file	VERB
ftr-393	1736	25	written	write	VERB
ftr-393	1736	26	objections	objection	NOUN
ftr-393	1736	27	and	and	CCONJ
ftr-393	1736	28	responses	response	NOUN
ftr-393	1736	29	.	.	PUNCT
ftr-393	1737	1	after	after	SCONJ
ftr-393	1737	2	the	the	DET
ftr-393	1737	3	case	case	NOUN
ftr-393	1737	4	is	be	AUX
ftr-393	1737	5	assigned	assign	VERB
ftr-393	1737	6	to	to	ADP
ftr-393	1737	7	a	a	DET
ftr-393	1737	8	regular	regular	ADJ
ftr-393	1737	9	judge	judge	NOUN
ftr-393	1737	10	,	,	PUNCT
ftr-393	1737	11	any	any	DET
ftr-393	1737	12	changes	change	NOUN
ftr-393	1737	13	made	make	VERB
ftr-393	1737	14	shall	shall	AUX
ftr-393	1737	15	be	be	AUX
ftr-393	1737	16	reflected	reflect	VERB
ftr-393	1737	17	in	in	ADP
ftr-393	1737	18	the	the	DET
ftr-393	1737	19	record	record	NOUN
ftr-393	1737	20	and	and	CCONJ
ftr-393	1737	21	“	"	PUNCT
ftr-393	1737	22	[	[	X
ftr-393	1737	23	d]ue	d]ue	X
ftr-393	1737	24	regard	regard	NOUN
ftr-393	1737	25	shall	shall	AUX
ftr-393	1737	26	be	be	AUX
ftr-393	1737	27	given	give	VERB
ftr-393	1737	28	to	to	ADP
ftr-393	1737	29	the	the	DET
ftr-393	1737	30	circumstance	circumstance	NOUN
ftr-393	1737	31	that	that	PRON
ftr-393	1737	32	the	the	DET
ftr-393	1737	33	special	special	ADJ
ftr-393	1737	34	trial	trial	NOUN
ftr-393	1737	35	judge	judge	NOUN
ftr-393	1737	36	had	have	VERB
ftr-393	1737	37	the	the	DET
ftr-393	1737	38	opportunity	opportunity	NOUN
ftr-393	1737	39	to	to	PART
ftr-393	1737	40	evaluate	evaluate	VERB
ftr-393	1737	41	the	the	DET
ftr-393	1737	42	credibility	credibility	NOUN
ftr-393	1737	43	of	of	ADP
ftr-393	1737	44	witnesses	witness	NOUN
ftr-393	1737	45	,	,	PUNCT
ftr-393	1737	46	and	and	CCONJ
ftr-393	1737	47	the	the	DET
ftr-393	1737	48	finding	finding	NOUN
ftr-393	1737	49	of	of	ADP
ftr-393	1737	50	fact	fact	NOUN
ftr-393	1737	51	recommended	recommend	VERB
ftr-393	1737	52	by	by	ADP
ftr-393	1737	53	the	the	DET
ftr-393	1737	54	special	special	ADJ
ftr-393	1737	55	trial	trial	NOUN
ftr-393	1737	56	judge	judge	NOUN
ftr-393	1737	57	shall	shall	AUX
ftr-393	1737	58	be	be	AUX
ftr-393	1737	59	presumed	presume	VERB
ftr-393	1737	60	to	to	PART
ftr-393	1737	61	be	be	AUX
ftr-393	1737	62	correct	correct	ADJ
ftr-393	1737	63	.	.	PUNCT
ftr-393	1737	64	”	"	PUNCT
ftr-393	1738	1	k.	k.	PROPN
ftr-393	1738	2	chief	chief	PROPN
ftr-393	1738	3	counsel	counsel	NOUN
ftr-393	1738	4	notice	notice	VERB
ftr-393	1738	5	cc-2005	cc-2005	PROPN
ftr-393	1738	6	-	-	PUNCT
ftr-393	1738	7	017	017	NUM
ftr-393	1738	8	(	(	PUNCT
ftr-393	1738	9	9/27/05	9/27/05	NUM
ftr-393	1738	10	)	)	PUNCT
ftr-393	1738	11	.	.	PUNCT
ftr-393	1739	1	this	this	DET
ftr-393	1739	2	notice	notice	NOUN
ftr-393	1739	3	describes	describe	VERB
ftr-393	1739	4	procedures	procedure	NOUN
ftr-393	1739	5	for	for	ADP
ftr-393	1739	6	handling	handle	VERB
ftr-393	1739	7	motions	motion	NOUN
ftr-393	1739	8	filed	file	VERB
ftr-393	1739	9	by	by	ADP
ftr-393	1739	10	previous	previous	ADJ
ftr-393	1739	11	tax	tax	NOUN
ftr-393	1739	12	court	court	NOUN
ftr-393	1739	13	petitioners	petitioner	NOUN
ftr-393	1739	14	“	"	PUNCT
ftr-393	1739	15	who	who	PRON
ftr-393	1739	16	now	now	ADV
ftr-393	1739	17	seek	seek	VERB
ftr-393	1739	18	to	to	PART
ftr-393	1739	19	vacate	vacate	VERB
ftr-393	1739	20	decisions	decision	NOUN
ftr-393	1739	21	based	base	VERB
ftr-393	1739	22	on	on	ADP
ftr-393	1739	23	ballard	ballard	NOUN
ftr-393	1739	24	-	-	PUNCT
ftr-393	1739	25	type	type	NOUN
ftr-393	1739	26	claims	claim	NOUN
ftr-393	1739	27	in	in	ADP
ftr-393	1739	28	which	which	PRON
ftr-393	1739	29	they	they	PRON
ftr-393	1739	30	argue	argue	VERB
ftr-393	1739	31	that	that	SCONJ
ftr-393	1739	32	the	the	DET
ftr-393	1739	33	special	special	ADJ
ftr-393	1739	34	trial	trial	NOUN
ftr-393	1739	35	judge	judge	NOUN
ftr-393	1739	36	’s	’s	PART
ftr-393	1739	37	draft	draft	NOUN
ftr-393	1739	38	opinion	opinion	NOUN
ftr-393	1739	39	was	be	AUX
ftr-393	1739	40	changed	change	VERB
ftr-393	1739	41	before	before	SCONJ
ftr-393	1739	42	the	the	DET
ftr-393	1739	43	tax	tax	NOUN
ftr-393	1739	44	court	court	NOUN
ftr-393	1739	45	issued	issue	VERB
ftr-393	1739	46	it	it	PRON
ftr-393	1739	47	as	as	ADP
ftr-393	1739	48	a	a	DET
ftr-393	1739	49	reported	report	VERB
ftr-393	1739	50	opinion	opinion	NOUN
ftr-393	1739	51	.	.	PUNCT
ftr-393	1739	52	”	"	PUNCT
ftr-393	1740	1	l.	l.	PROPN
ftr-393	1740	2	the	the	DET
ftr-393	1740	3	eleventh	eleventh	ADJ
ftr-393	1740	4	circuit	circuit	NOUN
ftr-393	1740	5	remands	remand	VERB
ftr-393	1740	6	the	the	DET
ftr-393	1740	7	case	case	NOUN
ftr-393	1740	8	to	to	ADP
ftr-393	1740	9	the	the	DET
ftr-393	1740	10	tax	tax	NOUN
ftr-393	1740	11	court	court	NOUN
ftr-393	1740	12	–	–	PUNCT
ftr-393	1740	13	after	after	ADP
ftr-393	1740	14	reinstating	reinstate	VERB
ftr-393	1740	15	the	the	DET
ftr-393	1740	16	special	special	ADJ
ftr-393	1740	17	trial	trial	NOUN
ftr-393	1740	18	judge	judge	NOUN
ftr-393	1740	19	’s	’s	PART
ftr-393	1740	20	report	report	NOUN
ftr-393	1740	21	.	.	PUNCT
ftr-393	1741	1	ballard	ballard	PROPN
ftr-393	1741	2	v.	v.	PROPN
ftr-393	1741	3	commissioner	commissioner	PROPN
ftr-393	1741	4	,	,	PUNCT
ftr-393	1741	5	429	429	NUM
ftr-393	1741	6	f.3d	f.3d	NUM
ftr-393	1741	7	1026	1026	NUM
ftr-393	1741	8	(	(	PUNCT
ftr-393	1741	9	11th	11th	ADJ
ftr-393	1741	10	cir	cir	NOUN
ftr-393	1741	11	.	.	PUNCT
ftr-393	1742	1	11/2/05	11/2/05	NUM
ftr-393	1742	2	)	)	PUNCT
ftr-393	1743	1	(	(	PUNCT
ftr-393	1743	2	per	per	ADP
ftr-393	1743	3	curiam	curiam	NOUN
ftr-393	1743	4	)	)	PUNCT
ftr-393	1743	5	.	.	PUNCT
ftr-393	1744	1	the	the	DET
ftr-393	1744	2	case	case	NOUN
ftr-393	1744	3	was	be	AUX
ftr-393	1744	4	remanded	remand	VERB
ftr-393	1744	5	to	to	ADP
ftr-393	1744	6	the	the	DET
ftr-393	1744	7	tax	tax	NOUN
ftr-393	1744	8	court	court	NOUN
ftr-393	1744	9	with	with	ADP
ftr-393	1744	10	the	the	DET
ftr-393	1744	11	following	follow	VERB
ftr-393	1744	12	instructions	instruction	NOUN
ftr-393	1744	13	:	:	PUNCT
ftr-393	1744	14	(	(	PUNCT
ftr-393	1744	15	1	1	X
ftr-393	1744	16	)	)	PUNCT
ftr-393	1744	17	the	the	DET
ftr-393	1744	18	“	"	PUNCT
ftr-393	1744	19	collaborative	collaborative	ADJ
ftr-393	1744	20	report	report	NOUN
ftr-393	1744	21	and	and	CCONJ
ftr-393	1744	22	opinion	opinion	NOUN
ftr-393	1744	23	”	"	PUNCT
ftr-393	1744	24	is	be	AUX
ftr-393	1744	25	ordered	order	VERB
ftr-393	1744	26	stricken	stricken	VERB
ftr-393	1744	27	;	;	PUNCT
ftr-393	1744	28	(	(	PUNCT
ftr-393	1744	29	2	2	X
ftr-393	1744	30	)	)	PUNCT
ftr-393	1744	31	the	the	DET
ftr-393	1744	32	original	original	ADJ
ftr-393	1744	33	report	report	NOUN
ftr-393	1744	34	of	of	ADP
ftr-393	1744	35	the	the	DET
ftr-393	1744	36	special	special	ADJ
ftr-393	1744	37	trial	trial	NOUN
ftr-393	1744	38	judge	judge	NOUN
ftr-393	1744	39	is	be	AUX
ftr-393	1744	40	ordered	order	VERB
ftr-393	1744	41	reinstated	reinstate	VERB
ftr-393	1744	42	;	;	PUNCT
ftr-393	1744	43	(	(	PUNCT
ftr-393	1744	44	3	3	X
ftr-393	1744	45	)	)	PUNCT
ftr-393	1744	46	the	the	DET
ftr-393	1744	47	tax	tax	NOUN
ftr-393	1744	48	court	court	NOUN
ftr-393	1744	49	chief	chief	NOUN
ftr-393	1744	50	judge	judge	NOUN
ftr-393	1744	51	is	be	AUX
ftr-393	1744	52	instructed	instruct	VERB
ftr-393	1744	53	to	to	PART
ftr-393	1744	54	assign	assign	VERB
ftr-393	1744	55	this	this	DET
ftr-393	1744	56	case	case	NOUN
ftr-393	1744	57	to	to	ADP
ftr-393	1744	58	a	a	DET
ftr-393	1744	59	previouslyuninvolved	previouslyuninvolve	VERB
ftr-393	1744	60	regular	regular	ADJ
ftr-393	1744	61	tax	tax	NOUN
ftr-393	1744	62	court	court	NOUN
ftr-393	1744	63	judge	judge	NOUN
ftr-393	1744	64	;	;	PUNCT
ftr-393	1744	65	and	and	CCONJ
ftr-393	1744	66	(	(	PUNCT
ftr-393	1744	67	4	4	X
ftr-393	1744	68	)	)	PUNCT
ftr-393	1744	69	the	the	DET
ftr-393	1744	70	tax	tax	NOUN
ftr-393	1744	71	court	court	NOUN
ftr-393	1744	72	shall	shall	AUX
ftr-393	1744	73	proceed	proceed	VERB
ftr-393	1744	74	to	to	PART
ftr-393	1744	75	review	review	VERB
ftr-393	1744	76	this	this	DET
ftr-393	1744	77	matter	matter	NOUN
ftr-393	1744	78	in	in	ADP
ftr-393	1744	79	accordance	accordance	NOUN
ftr-393	1744	80	with	with	ADP
ftr-393	1744	81	the	the	DET
ftr-393	1744	82	supreme	supreme	PROPN
ftr-393	1744	83	court	court	PROPN
ftr-393	1744	84	’s	’s	PART
ftr-393	1744	85	dictates	dictate	NOUN
ftr-393	1744	86	and	and	CCONJ
ftr-393	1744	87	with	with	ADP
ftr-393	1744	88	its	its	PRON
ftr-393	1744	89	newly	newly	ADV
ftr-393	1744	90	-	-	PUNCT
ftr-393	1744	91	revised	revise	VERB
ftr-393	1744	92	rules	rule	NOUN
ftr-393	1744	93	182	182	NUM
ftr-393	1744	94	and	and	CCONJ
ftr-393	1744	95	183	183	NUM
ftr-393	1744	96	,	,	PUNCT
ftr-393	1744	97	giving	give	VERB
ftr-393	1744	98	“	"	PUNCT
ftr-393	1744	99	due	due	ADJ
ftr-393	1744	100	regard	regard	NOUN
ftr-393	1744	101	”	"	PUNCT
ftr-393	1744	102	to	to	ADP
ftr-393	1744	103	the	the	DET
ftr-393	1744	104	credibility	credibility	NOUN
ftr-393	1744	105	530	530	NUM
ftr-393	1744	106	florida	florida	PROPN
ftr-393	1744	107	tax	tax	NOUN
ftr-393	1744	108	review	review	NOUN
ftr-393	1744	109	[	[	X
ftr-393	1744	110	vol	vol	NOUN
ftr-393	1744	111	.	.	PUNCT
ftr-393	1744	112	8	8	NUM
ftr-393	1744	113	:	:	PUNCT
ftr-393	1744	114	si	si	NOUN
ftr-393	1744	115	determinations	determination	NOUN
ftr-393	1744	116	of	of	ADP
ftr-393	1744	117	the	the	DET
ftr-393	1744	118	special	special	ADJ
ftr-393	1744	119	trial	trial	NOUN
ftr-393	1744	120	judge	judge	NOUN
ftr-393	1744	121	and	and	CCONJ
ftr-393	1744	122	presuming	presume	VERB
ftr-393	1744	123	correct	correct	ADJ
ftr-393	1744	124	fact	fact	NOUN
ftr-393	1744	125	findings	finding	NOUN
ftr-393	1744	126	of	of	ADP
ftr-393	1744	127	the	the	DET
ftr-393	1744	128	trial	trial	NOUN
ftr-393	1744	129	judge	judge	NOUN
ftr-393	1744	130	.	.	PUNCT
ftr-393	1745	1	specifically	specifically	ADV
ftr-393	1745	2	,	,	PUNCT
ftr-393	1745	3	the	the	DET
ftr-393	1745	4	eleventh	eleventh	ADJ
ftr-393	1745	5	circuit	circuit	NOUN
ftr-393	1745	6	ordered	order	VERB
ftr-393	1745	7	that	that	SCONJ
ftr-393	1745	8	former	former	ADJ
ftr-393	1745	9	chief	chief	ADJ
ftr-393	1745	10	judge	judge	NOUN
ftr-393	1745	11	cohen	cohen	PROPN
ftr-393	1745	12	,	,	PUNCT
ftr-393	1745	13	judge	judge	PROPN
ftr-393	1745	14	dawson	dawson	PROPN
ftr-393	1745	15	and	and	CCONJ
ftr-393	1745	16	judge	judge	PROPN
ftr-393	1745	17	couvillion	couvillion	NOUN
ftr-393	1745	18	are	be	AUX
ftr-393	1745	19	not	not	PART
ftr-393	1745	20	to	to	PART
ftr-393	1745	21	be	be	AUX
ftr-393	1745	22	involved	involve	VERB
ftr-393	1745	23	in	in	ADP
ftr-393	1745	24	the	the	DET
ftr-393	1745	25	new	new	ADJ
ftr-393	1745	26	review	review	NOUN
ftr-393	1745	27	.	.	PUNCT
ftr-393	1746	1	m.	m.	NOUN
ftr-393	1746	2	estate	estate	NOUN
ftr-393	1746	3	of	of	ADP
ftr-393	1746	4	lisle	lisle	PROPN
ftr-393	1746	5	v.	v.	CCONJ
ftr-393	1746	6	commissioner	commissioner	PROPN
ftr-393	1746	7	,	,	PUNCT
ftr-393	1746	8	431	431	NUM
ftr-393	1746	9	f.3d	f.3d	NUM
ftr-393	1746	10	439	439	NUM
ftr-393	1746	11	(	(	PUNCT
ftr-393	1746	12	5th	5th	ADJ
ftr-393	1746	13	cir	cir	NOUN
ftr-393	1746	14	.	.	PUNCT
ftr-393	1747	1	11/22/05	11/22/05	NUM
ftr-393	1747	2	)	)	PUNCT
ftr-393	1747	3	(	(	PUNCT
ftr-393	1747	4	per	per	ADP
ftr-393	1747	5	curiam	curiam	NOUN
ftr-393	1747	6	)	)	PUNCT
ftr-393	1747	7	.	.	PUNCT
ftr-393	1748	1	remands	remand	VERB
ftr-393	1748	2	the	the	DET
ftr-393	1748	3	case	case	NOUN
ftr-393	1748	4	to	to	ADP
ftr-393	1748	5	the	the	DET
ftr-393	1748	6	tax	tax	NOUN
ftr-393	1748	7	court	court	NOUN
ftr-393	1748	8	with	with	ADP
ftr-393	1748	9	orders	order	NOUN
ftr-393	1748	10	to	to	PART
ftr-393	1748	11	:	:	PUNCT
ftr-393	1748	12	(	(	PUNCT
ftr-393	1748	13	1	1	X
ftr-393	1748	14	)	)	PUNCT
ftr-393	1748	15	strike	strike	VERB
ftr-393	1748	16	the	the	DET
ftr-393	1748	17	“	"	PUNCT
ftr-393	1748	18	collaborative	collaborative	ADJ
ftr-393	1748	19	report	report	NOUN
ftr-393	1748	20	”	"	PUNCT
ftr-393	1748	21	that	that	PRON
ftr-393	1748	22	formed	form	VERB
ftr-393	1748	23	the	the	DET
ftr-393	1748	24	basis	basis	NOUN
ftr-393	1748	25	of	of	ADP
ftr-393	1748	26	the	the	DET
ftr-393	1748	27	tax	tax	NOUN
ftr-393	1748	28	court	court	NOUN
ftr-393	1748	29	’s	’s	PART
ftr-393	1748	30	ultimate	ultimate	ADJ
ftr-393	1748	31	decision	decision	NOUN
ftr-393	1748	32	;	;	PUNCT
ftr-393	1748	33	(	(	PUNCT
ftr-393	1748	34	2	2	X
ftr-393	1748	35	)	)	PUNCT
ftr-393	1748	36	reinstate	reinstate	NOUN
ftr-393	1748	37	judge	judge	NOUN
ftr-393	1748	38	couvillion	couvillion	PROPN
ftr-393	1748	39	’s	’s	PART
ftr-393	1748	40	original	original	ADJ
ftr-393	1748	41	report	report	NOUN
ftr-393	1748	42	;	;	PUNCT
ftr-393	1748	43	(	(	PUNCT
ftr-393	1748	44	3	3	X
ftr-393	1748	45	)	)	PUNCT
ftr-393	1748	46	refer	refer	VERB
ftr-393	1748	47	this	this	DET
ftr-393	1748	48	case	case	NOUN
ftr-393	1748	49	to	to	ADP
ftr-393	1748	50	a	a	DET
ftr-393	1748	51	regular	regular	ADJ
ftr-393	1748	52	tax	tax	NOUN
ftr-393	1748	53	court	court	NOUN
ftr-393	1748	54	judge	judge	NOUN
ftr-393	1748	55	who	who	PRON
ftr-393	1748	56	had	have	VERB
ftr-393	1748	57	no	no	DET
ftr-393	1748	58	involvement	involvement	NOUN
ftr-393	1748	59	in	in	ADP
ftr-393	1748	60	the	the	DET
ftr-393	1748	61	preparation	preparation	NOUN
ftr-393	1748	62	of	of	ADP
ftr-393	1748	63	the	the	DET
ftr-393	1748	64	aforementioned	aforementioned	ADJ
ftr-393	1748	65	“	"	PUNCT
ftr-393	1748	66	collaborative	collaborative	ADJ
ftr-393	1748	67	report	report	NOUN
ftr-393	1748	68	”	"	PUNCT
ftr-393	1748	69	and	and	CCONJ
ftr-393	1748	70	who	who	PRON
ftr-393	1748	71	shall	shall	AUX
ftr-393	1748	72	give	give	VERB
ftr-393	1748	73	“	"	PUNCT
ftr-393	1748	74	due	due	ADJ
ftr-393	1748	75	regard	regard	NOUN
ftr-393	1748	76	”	"	PUNCT
ftr-393	1748	77	to	to	ADP
ftr-393	1748	78	the	the	DET
ftr-393	1748	79	credibility	credibility	NOUN
ftr-393	1748	80	determinations	determination	NOUN
ftr-393	1748	81	of	of	ADP
ftr-393	1748	82	judge	judge	NOUN
ftr-393	1748	83	couvillion	couvillion	NOUN
ftr-393	1748	84	,	,	PUNCT
ftr-393	1748	85	presuming	presume	VERB
ftr-393	1748	86	that	that	SCONJ
ftr-393	1748	87	his	his	PRON
ftr-393	1748	88	fact	fact	NOUN
ftr-393	1748	89	findings	finding	NOUN
ftr-393	1748	90	are	be	AUX
ftr-393	1748	91	correct	correct	ADJ
ftr-393	1748	92	unless	unless	SCONJ
ftr-393	1748	93	manifestly	manifestly	ADV
ftr-393	1748	94	unreasonable	unreasonable	ADJ
ftr-393	1748	95	[	[	X
ftr-393	1748	96	in	in	ADP
ftr-393	1748	97	dealing	deal	VERB
ftr-393	1748	98	with	with	ADP
ftr-393	1748	99	the	the	DET
ftr-393	1748	100	remaining	remain	VERB
ftr-393	1748	101	issues	issue	NOUN
ftr-393	1748	102	of	of	ADP
ftr-393	1748	103	tax	tax	NOUN
ftr-393	1748	104	deficiency	deficiency	NOUN
ftr-393	1748	105	]	]	PUNCT
ftr-393	1748	106	;	;	PUNCT
ftr-393	1748	107	and	and	CCONJ
ftr-393	1748	108	(	(	PUNCT
ftr-393	1748	109	4	4	X
ftr-393	1748	110	)	)	PUNCT
ftr-393	1748	111	adhere	adhere	VERB
ftr-393	1748	112	strictly	strictly	ADV
ftr-393	1748	113	hereafter	hereafter	ADV
ftr-393	1748	114	to	to	ADP
ftr-393	1748	115	the	the	DET
ftr-393	1748	116	amended	amend	VERB
ftr-393	1748	117	tax	tax	NOUN
ftr-393	1748	118	court	court	NOUN
ftr-393	1748	119	rule	rule	NOUN
ftr-393	1748	120	in	in	ADP
ftr-393	1748	121	finalizing	finalize	VERB
ftr-393	1748	122	tax	tax	NOUN
ftr-393	1748	123	court	court	NOUN
ftr-393	1748	124	opinions	opinion	NOUN
ftr-393	1748	125	.	.	PUNCT
ftr-393	1749	1	n.	n.	NOUN
ftr-393	1749	2	estate	estate	NOUN
ftr-393	1749	3	of	of	ADP
ftr-393	1749	4	kanter	kanter	PROPN
ftr-393	1749	5	v.	v.	PROPN
ftr-393	1749	6	commissioner	commissioner	PROPN
ftr-393	1749	7	,	,	PUNCT
ftr-393	1749	8	t.c	t.c	PROPN
ftr-393	1749	9	.	.	PROPN
ftr-393	1749	10	memo	memo	NOUN
ftr-393	1749	11	.	.	PUNCT
ftr-393	1750	1	2006	2006	NUM
ftr-393	1750	2	-	-	SYM
ftr-393	1750	3	46	46	NUM
ftr-393	1750	4	(	(	PUNCT
ftr-393	1750	5	3/16/06	3/16/06	NUM
ftr-393	1750	6	)	)	PUNCT
ftr-393	1750	7	.	.	PUNCT
ftr-393	1751	1	the	the	DET
ftr-393	1751	2	tax	tax	NOUN
ftr-393	1751	3	court	court	NOUN
ftr-393	1751	4	(	(	PUNCT
ftr-393	1751	5	judge	judge	NOUN
ftr-393	1751	6	haynes	haynes	PROPN
ftr-393	1751	7	)	)	PUNCT
ftr-393	1751	8	denied	deny	VERB
ftr-393	1751	9	the	the	DET
ftr-393	1751	10	estate	estate	NOUN
ftr-393	1751	11	’s	’s	PART
ftr-393	1751	12	motion	motion	NOUN
ftr-393	1751	13	to	to	PART
ftr-393	1751	14	abate	abate	VERB
ftr-393	1751	15	the	the	DET
ftr-393	1751	16	tax	tax	NOUN
ftr-393	1751	17	assessments	assessment	NOUN
ftr-393	1751	18	entered	enter	VERB
ftr-393	1751	19	after	after	ADP
ftr-393	1751	20	its	its	PRON
ftr-393	1751	21	initial	initial	ADJ
ftr-393	1751	22	decision	decision	NOUN
ftr-393	1751	23	[	[	X
ftr-393	1751	24	when	when	SCONJ
ftr-393	1751	25	it	it	PRON
ftr-393	1751	26	failed	fail	VERB
ftr-393	1751	27	to	to	PART
ftr-393	1751	28	post	post	VERB
ftr-393	1751	29	a	a	DET
ftr-393	1751	30	bond	bond	NOUN
ftr-393	1751	31	under	under	ADP
ftr-393	1751	32	§	§	PROPN
ftr-393	1751	33	7485	7485	NUM
ftr-393	1751	34	to	to	PART
ftr-393	1751	35	stay	stay	VERB
ftr-393	1751	36	the	the	DET
ftr-393	1751	37	assessment	assessment	NOUN
ftr-393	1751	38	or	or	CCONJ
ftr-393	1751	39	collection	collection	NOUN
ftr-393	1751	40	of	of	ADP
ftr-393	1751	41	the	the	DET
ftr-393	1751	42	tax	tax	NOUN
ftr-393	1751	43	liabilities	liability	NOUN
ftr-393	1751	44	in	in	ADP
ftr-393	1751	45	dispute	dispute	NOUN
ftr-393	1751	46	during	during	ADP
ftr-393	1751	47	the	the	DET
ftr-393	1751	48	pendency	pendency	NOUN
ftr-393	1751	49	of	of	ADP
ftr-393	1751	50	the	the	DET
ftr-393	1751	51	appeals	appeal	NOUN
ftr-393	1751	52	]	]	PUNCT
ftr-393	1751	53	because	because	SCONJ
ftr-393	1751	54	under	under	ADP
ftr-393	1751	55	§	§	PROPN
ftr-393	1751	56	7486	7486	NUM
ftr-393	1751	57	in	in	ADP
ftr-393	1751	58	order	order	NOUN
ftr-393	1751	59	for	for	SCONJ
ftr-393	1751	60	collection	collection	NOUN
ftr-393	1751	61	to	to	PART
ftr-393	1751	62	be	be	AUX
ftr-393	1751	63	abated	abate	VERB
ftr-393	1751	64	the	the	DET
ftr-393	1751	65	appellate	appellate	ADJ
ftr-393	1751	66	court	court	NOUN
ftr-393	1751	67	must	must	AUX
ftr-393	1751	68	“	"	PUNCT
ftr-393	1751	69	disallow	disallow	VERB
ftr-393	1751	70	in	in	ADP
ftr-393	1751	71	whole	whole	NOUN
ftr-393	1751	72	or	or	CCONJ
ftr-393	1751	73	in	in	ADP
ftr-393	1751	74	part	part	NOUN
ftr-393	1751	75	”	"	PUNCT
ftr-393	1751	76	the	the	DET
ftr-393	1751	77	deficiency	deficiency	NOUN
ftr-393	1751	78	determined	determine	VERB
ftr-393	1751	79	by	by	ADP
ftr-393	1751	80	the	the	DET
ftr-393	1751	81	tax	tax	NOUN
ftr-393	1751	82	court	court	NOUN
ftr-393	1751	83	,	,	PUNCT
ftr-393	1751	84	and	and	CCONJ
ftr-393	1751	85	no	no	DET
ftr-393	1751	86	appeals	appeal	NOUN
ftr-393	1751	87	court	court	NOUN
ftr-393	1751	88	in	in	ADP
ftr-393	1751	89	this	this	DET
ftr-393	1751	90	case	case	NOUN
ftr-393	1751	91	made	make	VERB
ftr-393	1751	92	any	any	DET
ftr-393	1751	93	finding	finding	NOUN
ftr-393	1751	94	regarding	regard	VERB
ftr-393	1751	95	the	the	DET
ftr-393	1751	96	correct	correct	ADJ
ftr-393	1751	97	amount	amount	NOUN
ftr-393	1751	98	of	of	ADP
ftr-393	1751	99	the	the	DET
ftr-393	1751	100	estate	estate	NOUN
ftr-393	1751	101	’s	’s	PART
ftr-393	1751	102	deficiencies	deficiency	NOUN
ftr-393	1751	103	.	.	PUNCT
ftr-393	1752	1	judge	judge	PROPN
ftr-393	1752	2	haynes	haynes	PROPN
ftr-393	1752	3	followed	follow	VERB
ftr-393	1752	4	estate	estate	NOUN
ftr-393	1752	5	of	of	ADP
ftr-393	1752	6	smith	smith	PROPN
ftr-393	1752	7	v.	v.	PROPN
ftr-393	1752	8	commissioner	commissioner	PROPN
ftr-393	1752	9	,	,	PUNCT
ftr-393	1752	10	115	115	NUM
ftr-393	1752	11	t.c	t.c	PROPN
ftr-393	1752	12	.	.	PROPN
ftr-393	1752	13	342	342	NUM
ftr-393	1752	14	(	(	PUNCT
ftr-393	1752	15	2000	2000	NUM
ftr-393	1752	16	)	)	PUNCT
ftr-393	1752	17	.	.	PUNCT
ftr-393	1753	1	judge	judge	PROPN
ftr-393	1753	2	haynes	haynes	PROPN
ftr-393	1753	3	granted	grant	VERB
ftr-393	1753	4	the	the	DET
ftr-393	1753	5	commissioner	commissioner	NOUN
ftr-393	1753	6	’s	’s	PART
ftr-393	1753	7	motion	motion	NOUN
ftr-393	1753	8	to	to	PART
ftr-393	1753	9	stay	stay	VERB
ftr-393	1753	10	proceedings	proceeding	NOUN
ftr-393	1753	11	and	and	CCONJ
ftr-393	1753	12	maintain	maintain	VERB
ftr-393	1753	13	the	the	DET
ftr-393	1753	14	status	status	NOUN
ftr-393	1753	15	quo	quo	NOUN
ftr-393	1753	16	in	in	ADP
ftr-393	1753	17	order	order	NOUN
ftr-393	1753	18	to	to	PART
ftr-393	1753	19	preserve	preserve	VERB
ftr-393	1753	20	his	his	PRON
ftr-393	1753	21	position	position	NOUN
ftr-393	1753	22	in	in	ADP
ftr-393	1753	23	relation	relation	NOUN
ftr-393	1753	24	to	to	ADP
ftr-393	1753	25	other	other	ADJ
ftr-393	1753	26	creditors	creditor	NOUN
ftr-393	1753	27	.	.	PUNCT
ftr-393	1754	1	the	the	DET
ftr-393	1754	2	estate	estate	NOUN
ftr-393	1754	3	had	have	AUX
ftr-393	1754	4	made	make	VERB
ftr-393	1754	5	an	an	DET
ftr-393	1754	6	offer	offer	VERB
ftr-393	1754	7	-	-	PUNCT
ftr-393	1754	8	in	in	ADP
ftr-393	1754	9	-	-	PUNCT
ftr-393	1754	10	compromise	compromise	NOUN
ftr-393	1754	11	to	to	ADP
ftr-393	1754	12	the	the	DET
ftr-393	1754	13	appeals	appeal	NOUN
ftr-393	1754	14	office	office	NOUN
ftr-393	1754	15	based	base	VERB
ftr-393	1754	16	on	on	ADP
ftr-393	1754	17	doubt	doubt	NOUN
ftr-393	1754	18	as	as	ADP
ftr-393	1754	19	to	to	ADP
ftr-393	1754	20	liability	liability	NOUN
ftr-393	1754	21	and	and	CCONJ
ftr-393	1754	22	collectibility	collectibility	NOUN
ftr-393	1754	23	,	,	PUNCT
ftr-393	1754	24	which	which	PRON
ftr-393	1754	25	was	be	AUX
ftr-393	1754	26	denied	deny	VERB
ftr-393	1754	27	.	.	PUNCT
ftr-393	1755	1	o.	o.	NOUN
ftr-393	1755	2	on	on	ADP
ftr-393	1755	3	remand	remand	NOUN
ftr-393	1755	4	,	,	PUNCT
ftr-393	1755	5	in	in	ADP
ftr-393	1755	6	a	a	DET
ftr-393	1755	7	458	458	NUM
ftr-393	1755	8	-	-	PUNCT
ftr-393	1755	9	page	page	NOUN
ftr-393	1755	10	opinion	opinion	NOUN
ftr-393	1755	11	judge	judge	NOUN
ftr-393	1755	12	haynes	hayne	NOUN
ftr-393	1755	13	of	of	ADP
ftr-393	1755	14	the	the	DET
ftr-393	1755	15	tax	tax	NOUN
ftr-393	1755	16	court	court	NOUN
ftr-393	1755	17	pours	pour	VERB
ftr-393	1755	18	out	out	ADP
ftr-393	1755	19	kanter	kanter	PROPN
ftr-393	1755	20	and	and	CCONJ
ftr-393	1755	21	ballard	ballard	PROPN
ftr-393	1755	22	.	.	PUNCT
ftr-393	1756	1	estate	estate	NOUN
ftr-393	1756	2	of	of	ADP
ftr-393	1756	3	kanter	kanter	PROPN
ftr-393	1756	4	v.	v.	PROPN
ftr-393	1756	5	commissioner	commissioner	PROPN
ftr-393	1756	6	,	,	PUNCT
ftr-393	1756	7	t.c	t.c	PROPN
ftr-393	1756	8	.	.	PROPN
ftr-393	1756	9	memo	memo	NOUN
ftr-393	1756	10	.	.	PUNCT
ftr-393	1757	1	2007	2007	NUM
ftr-393	1757	2	-	-	SYM
ftr-393	1757	3	21	21	NUM
ftr-393	1757	4	(	(	PUNCT
ftr-393	1757	5	2/1/07	2/1/07	NUM
ftr-393	1757	6	)	)	PUNCT
ftr-393	1757	7	.	.	PUNCT
ftr-393	1758	1	the	the	DET
ftr-393	1758	2	tax	tax	NOUN
ftr-393	1758	3	court	court	NOUN
ftr-393	1758	4	(	(	PUNCT
ftr-393	1758	5	judge	judge	PROPN
ftr-393	1758	6	haynes	haynes	PROPN
ftr-393	1758	7	)	)	PUNCT
ftr-393	1758	8	found	find	VERB
ftr-393	1758	9	that	that	SCONJ
ftr-393	1758	10	certain	certain	ADJ
ftr-393	1758	11	of	of	ADP
ftr-393	1758	12	the	the	DET
ftr-393	1758	13	special	special	ADJ
ftr-393	1758	14	trial	trial	NOUN
ftr-393	1758	15	judge	judge	NOUN
ftr-393	1758	16	’s	’s	PART
ftr-393	1758	17	findings	finding	NOUN
ftr-393	1758	18	of	of	ADP
ftr-393	1758	19	fact	fact	NOUN
ftr-393	1758	20	were	be	AUX
ftr-393	1758	21	“	"	PUNCT
ftr-393	1758	22	manifestly	manifestly	ADV
ftr-393	1758	23	unreasonable	unreasonable	ADJ
ftr-393	1758	24	”	"	PUNCT
ftr-393	1758	25	because	because	SCONJ
ftr-393	1758	26	they	they	PRON
ftr-393	1758	27	were	be	AUX
ftr-393	1758	28	“	"	PUNCT
ftr-393	1758	29	internally	internally	ADV
ftr-393	1758	30	inconsistent	inconsistent	ADJ
ftr-393	1758	31	or	or	CCONJ
ftr-393	1758	32	so	so	ADV
ftr-393	1758	33	implausible	implausible	ADJ
ftr-393	1758	34	that	that	SCONJ
ftr-393	1758	35	a	a	DET
ftr-393	1758	36	reasonable	reasonable	ADJ
ftr-393	1758	37	fact	fact	NOUN
ftr-393	1758	38	finder	finder	NOUN
ftr-393	1758	39	would	would	AUX
ftr-393	1758	40	not	not	PART
ftr-393	1758	41	believe	believe	VERB
ftr-393	1758	42	[	[	PUNCT
ftr-393	1758	43	the	the	DET
ftr-393	1758	44	recommended	recommend	VERB
ftr-393	1758	45	finding	finding	NOUN
ftr-393	1758	46	]	]	PUNCT
ftr-393	1758	47	”	"	PUNCT
ftr-393	1758	48	or	or	CCONJ
ftr-393	1758	49	they	they	PRON
ftr-393	1758	50	were	be	AUX
ftr-393	1758	51	“	"	PUNCT
ftr-393	1758	52	directly	directly	ADV
ftr-393	1758	53	contradicted	contradict	VERB
ftr-393	1758	54	by	by	ADP
ftr-393	1758	55	documentary	documentary	NOUN
ftr-393	1758	56	or	or	CCONJ
ftr-393	1758	57	objective	objective	ADJ
ftr-393	1758	58	evidence	evidence	NOUN
ftr-393	1758	59	.	.	PUNCT
ftr-393	1758	60	”	"	PUNCT
ftr-393	1759	1	judge	judge	PROPN
ftr-393	1759	2	haynes	haynes	PROPN
ftr-393	1759	3	therefore	therefore	ADV
ftr-393	1759	4	found	find	VERB
ftr-393	1759	5	that	that	SCONJ
ftr-393	1759	6	the	the	DET
ftr-393	1759	7	kanter	kanter	NOUN
ftr-393	1759	8	-	-	PUNCT
ftr-393	1759	9	related	relate	VERB
ftr-393	1759	10	entities	entity	NOUN
ftr-393	1759	11	were	be	AUX
ftr-393	1759	12	shams	sham	NOUN
ftr-393	1759	13	,	,	PUNCT
ftr-393	1759	14	that	that	SCONJ
ftr-393	1759	15	“	"	PUNCT
ftr-393	1759	16	kanter	kanter	PROPN
ftr-393	1759	17	,	,	PUNCT
ftr-393	1759	18	ballard	ballard	PROPN
ftr-393	1759	19	,	,	PUNCT
ftr-393	1759	20	and	and	CCONJ
ftr-393	1759	21	lisle	lisle	PROPN
ftr-393	1759	22	participated	participate	VERB
ftr-393	1759	23	in	in	ADP
ftr-393	1759	24	a	a	DET
ftr-393	1759	25	complex	complex	ADJ
ftr-393	1759	26	,	,	PUNCT
ftr-393	1759	27	well	well	ADV
ftr-393	1759	28	-	-	PUNCT
ftr-393	1759	29	disguised	disguise	VERB
ftr-393	1759	30	scheme	scheme	NOUN
ftr-393	1759	31	to	to	PART
ftr-393	1759	32	share	share	VERB
ftr-393	1759	33	kickback	kickback	NOUN
ftr-393	1759	34	payments	payment	NOUN
ftr-393	1759	35	earned	earn	VERB
ftr-393	1759	36	jointly	jointly	ADV
ftr-393	1759	37	2007	2007	NUM
ftr-393	1759	38	]	]	PUNCT
ftr-393	1759	39	recent	recent	ADJ
ftr-393	1759	40	developments	development	NOUN
ftr-393	1759	41	in	in	ADP
ftr-393	1759	42	federal	federal	ADJ
ftr-393	1759	43	income	income	NOUN
ftr-393	1759	44	taxation	taxation	NOUN
ftr-393	1759	45	531	531	NUM
ftr-393	1759	46	by	by	ADP
ftr-393	1759	47	kanter	kanter	PROPN
ftr-393	1759	48	,	,	PUNCT
ftr-393	1759	49	ballard	ballard	PROPN
ftr-393	1759	50	,	,	PUNCT
ftr-393	1759	51	and	and	CCONJ
ftr-393	1759	52	lisle	lisle	PROPN
ftr-393	1759	53	,	,	PUNCT
ftr-393	1759	54	”	"	PUNCT
ftr-393	1759	55	and	and	CCONJ
ftr-393	1759	56	that	that	SCONJ
ftr-393	1759	57	they	they	PRON
ftr-393	1759	58	earned	earn	VERB
ftr-393	1759	59	income	income	NOUN
ftr-393	1759	60	during	during	ADP
ftr-393	1759	61	the	the	DET
ftr-393	1759	62	years	year	NOUN
ftr-393	1759	63	at	at	ADP
ftr-393	1759	64	issue	issue	NOUN
ftr-393	1759	65	which	which	PRON
ftr-393	1759	66	they	they	PRON
ftr-393	1759	67	failed	fail	VERB
ftr-393	1759	68	to	to	PART
ftr-393	1759	69	report	report	VERB
ftr-393	1759	70	.	.	PUNCT
ftr-393	1760	1	•	•	NUM
ftr-393	1760	2	judge	judge	PROPN
ftr-393	1760	3	haynes	haynes	PROPN
ftr-393	1760	4	found	find	VERB
ftr-393	1760	5	that	that	SCONJ
ftr-393	1760	6	–	–	PUNCT
ftr-393	1760	7	based	base	VERB
ftr-393	1760	8	upon	upon	SCONJ
ftr-393	1760	9	factors	factor	NOUN
ftr-393	1760	10	such	such	ADJ
ftr-393	1760	11	as	as	ADP
ftr-393	1760	12	(	(	PUNCT
ftr-393	1760	13	1	1	NUM
ftr-393	1760	14	)	)	PUNCT
ftr-393	1760	15	failure	failure	NOUN
ftr-393	1760	16	to	to	PART
ftr-393	1760	17	report	report	VERB
ftr-393	1760	18	substantial	substantial	ADJ
ftr-393	1760	19	amounts	amount	NOUN
ftr-393	1760	20	of	of	ADP
ftr-393	1760	21	income	income	NOUN
ftr-393	1760	22	,	,	PUNCT
ftr-393	1760	23	(	(	PUNCT
ftr-393	1760	24	2	2	X
ftr-393	1760	25	)	)	PUNCT
ftr-393	1760	26	concealment	concealment	NOUN
ftr-393	1760	27	of	of	ADP
ftr-393	1760	28	the	the	DET
ftr-393	1760	29	true	true	ADJ
ftr-393	1760	30	nature	nature	NOUN
ftr-393	1760	31	of	of	ADP
ftr-393	1760	32	the	the	DET
ftr-393	1760	33	income	income	NOUN
ftr-393	1760	34	and	and	CCONJ
ftr-393	1760	35	the	the	DET
ftr-393	1760	36	identity	identity	NOUN
ftr-393	1760	37	of	of	ADP
ftr-393	1760	38	the	the	DET
ftr-393	1760	39	earners	earner	NOUN
ftr-393	1760	40	of	of	ADP
ftr-393	1760	41	the	the	DET
ftr-393	1760	42	income	income	NOUN
ftr-393	1760	43	,	,	PUNCT
ftr-393	1760	44	(	(	PUNCT
ftr-393	1760	45	3	3	X
ftr-393	1760	46	)	)	PUNCT
ftr-393	1760	47	use	use	NOUN
ftr-393	1760	48	of	of	ADP
ftr-393	1760	49	sham	sham	NOUN
ftr-393	1760	50	,	,	PUNCT
ftr-393	1760	51	conduit	conduit	NOUN
ftr-393	1760	52	,	,	PUNCT
ftr-393	1760	53	and	and	CCONJ
ftr-393	1760	54	nominee	nominee	NOUN
ftr-393	1760	55	entities	entity	NOUN
ftr-393	1760	56	,	,	PUNCT
ftr-393	1760	57	(	(	PUNCT
ftr-393	1760	58	4	4	X
ftr-393	1760	59	)	)	PUNCT
ftr-393	1760	60	reporting	report	VERB
ftr-393	1760	61	kanter	kanter	PROPN
ftr-393	1760	62	’s	’s	PART
ftr-393	1760	63	and	and	CCONJ
ftr-393	1760	64	ballard	ballard	PROPN
ftr-393	1760	65	’s	’s	PART
ftr-393	1760	66	income	income	NOUN
ftr-393	1760	67	on	on	ADP
ftr-393	1760	68	iras	ira	NOUN
ftr-393	1760	69	[	[	X
ftr-393	1760	70	and	and	CCONJ
ftr-393	1760	71	another	another	DET
ftr-393	1760	72	entity	entity	NOUN
ftr-393	1760	73	’s	’s	PART
ftr-393	1760	74	]	]	PUNCT
ftr-393	1760	75	tax	tax	NOUN
ftr-393	1760	76	returns	return	NOUN
ftr-393	1760	77	,	,	PUNCT
ftr-393	1760	78	(	(	PUNCT
ftr-393	1760	79	5	5	X
ftr-393	1760	80	)	)	PUNCT
ftr-393	1760	81	commingling	commingling	NOUN
ftr-393	1760	82	of	of	ADP
ftr-393	1760	83	kanter	kanter	PROPN
ftr-393	1760	84	’s	’s	PART
ftr-393	1760	85	and	and	CCONJ
ftr-393	1760	86	ballard	ballard	PROPN
ftr-393	1760	87	’s	’s	PART
ftr-393	1760	88	income	income	NOUN
ftr-393	1760	89	with	with	ADP
ftr-393	1760	90	funds	fund	NOUN
ftr-393	1760	91	belonging	belong	VERB
ftr-393	1760	92	to	to	ADP
ftr-393	1760	93	others	other	NOUN
ftr-393	1760	94	,	,	PUNCT
ftr-393	1760	95	(	(	PUNCT
ftr-393	1760	96	6	6	NUM
ftr-393	1760	97	)	)	PUNCT
ftr-393	1760	98	phony	phony	ADJ
ftr-393	1760	99	loans	loan	NOUN
ftr-393	1760	100	,	,	PUNCT
ftr-393	1760	101	(	(	PUNCT
ftr-393	1760	102	7	7	X
ftr-393	1760	103	)	)	PUNCT
ftr-393	1760	104	false	false	ADJ
ftr-393	1760	105	and	and	CCONJ
ftr-393	1760	106	misleading	misleading	ADJ
ftr-393	1760	107	documents	document	NOUN
ftr-393	1760	108	,	,	PUNCT
ftr-393	1760	109	and	and	CCONJ
ftr-393	1760	110	(	(	PUNCT
ftr-393	1760	111	8)	8)	NUM
ftr-393	1760	112	failure	failure	NOUN
ftr-393	1760	113	to	to	PART
ftr-393	1760	114	cooperate	cooperate	VERB
ftr-393	1760	115	during	during	ADP
ftr-393	1760	116	the	the	DET
ftr-393	1760	117	examination	examination	NOUN
ftr-393	1760	118	process	process	NOUN
ftr-393	1760	119	by	by	ADP
ftr-393	1760	120	engaging	engage	VERB
ftr-393	1760	121	in	in	ADP
ftr-393	1760	122	a	a	DET
ftr-393	1760	123	“	"	PUNCT
ftr-393	1760	124	strategy	strategy	NOUN
ftr-393	1760	125	of	of	ADP
ftr-393	1760	126	obfuscation	obfuscation	NOUN
ftr-393	1760	127	and	and	CCONJ
ftr-393	1760	128	delay	delay	NOUN
ftr-393	1760	129	”	"	PUNCT
ftr-393	1760	130	–	–	PUNCT
ftr-393	1760	131	the	the	DET
ftr-393	1760	132	commissioner	commissioner	NOUN
ftr-393	1760	133	demonstrated	demonstrate	VERB
ftr-393	1760	134	by	by	ADP
ftr-393	1760	135	“	"	PUNCT
ftr-393	1760	136	clear	clear	ADJ
ftr-393	1760	137	and	and	CCONJ
ftr-393	1760	138	convincing	convincing	ADJ
ftr-393	1760	139	evidence	evidence	NOUN
ftr-393	1760	140	”	"	PUNCT
ftr-393	1760	141	that	that	SCONJ
ftr-393	1760	142	kanter	kanter	PROPN
ftr-393	1760	143	and	and	CCONJ
ftr-393	1760	144	ballard	ballard	PROPN
ftr-393	1760	145	filed	file	VERB
ftr-393	1760	146	false	false	ADJ
ftr-393	1760	147	and	and	CCONJ
ftr-393	1760	148	fraudulent	fraudulent	ADJ
ftr-393	1760	149	tax	tax	NOUN
ftr-393	1760	150	returns	return	NOUN
ftr-393	1760	151	for	for	ADP
ftr-393	1760	152	each	each	PRON
ftr-393	1760	153	of	of	ADP
ftr-393	1760	154	the	the	DET
ftr-393	1760	155	years	year	NOUN
ftr-393	1760	156	at	at	ADP
ftr-393	1760	157	issue	issue	NOUN
ftr-393	1760	158	.	.	PUNCT
ftr-393	1761	1	•	•	NUM
ftr-393	1761	2	judge	judge	PROPN
ftr-393	1761	3	haynes	haynes	PROPN
ftr-393	1761	4	held	hold	VERB
ftr-393	1761	5	that	that	SCONJ
ftr-393	1761	6	the	the	DET
ftr-393	1761	7	tax	tax	NOUN
ftr-393	1761	8	court	court	NOUN
ftr-393	1761	9	is	be	AUX
ftr-393	1761	10	“	"	PUNCT
ftr-393	1761	11	obliged	oblige	VERB
ftr-393	1761	12	to	to	PART
ftr-393	1761	13	review	review	VERB
ftr-393	1761	14	the	the	DET
ftr-393	1761	15	recommended	recommend	VERB
ftr-393	1761	16	findings	finding	NOUN
ftr-393	1761	17	of	of	ADP
ftr-393	1761	18	fact	fact	NOUN
ftr-393	1761	19	and	and	CCONJ
ftr-393	1761	20	credibility	credibility	NOUN
ftr-393	1761	21	determinations	determination	NOUN
ftr-393	1761	22	set	set	VERB
ftr-393	1761	23	forth	forth	ADP
ftr-393	1761	24	in	in	ADP
ftr-393	1761	25	the	the	DET
ftr-393	1761	26	stj	stj	NOUN
ftr-393	1761	27	report	report	NOUN
ftr-393	1761	28	under	under	ADP
ftr-393	1761	29	a	a	DET
ftr-393	1761	30	‘	'	PUNCT
ftr-393	1761	31	manifestly	manifestly	ADV
ftr-393	1761	32	unreasonable	unreasonable	ADJ
ftr-393	1761	33	’	'	PUNCT
ftr-393	1761	34	standard	standard	NOUN
ftr-393	1761	35	of	of	ADP
ftr-393	1761	36	review	review	NOUN
ftr-393	1761	37	,	,	PUNCT
ftr-393	1761	38	and	and	CCONJ
ftr-393	1761	39	...	...	PUNCT
ftr-393	1761	40	may	may	AUX
ftr-393	1761	41	reject	reject	VERB
ftr-393	1761	42	such	such	ADJ
ftr-393	1761	43	findings	finding	NOUN
ftr-393	1761	44	of	of	ADP
ftr-393	1761	45	fact	fact	NOUN
ftr-393	1761	46	and	and	CCONJ
ftr-393	1761	47	credibility	credibility	NOUN
ftr-393	1761	48	determinations	determination	NOUN
ftr-393	1761	49	only	only	ADV
ftr-393	1761	50	if	if	SCONJ
ftr-393	1761	51	,	,	PUNCT
ftr-393	1761	52	after	after	ADP
ftr-393	1761	53	reviewing	review	VERB
ftr-393	1761	54	the	the	DET
ftr-393	1761	55	record	record	NOUN
ftr-393	1761	56	in	in	ADP
ftr-393	1761	57	its	its	PRON
ftr-393	1761	58	entirety	entirety	NOUN
ftr-393	1761	59	,	,	PUNCT
ftr-393	1761	60	[	[	X
ftr-393	1761	61	it	it	PRON
ftr-393	1761	62	]	]	X
ftr-393	1761	63	conclude[s	conclude[s	X
ftr-393	1761	64	]	]	X
ftr-393	1761	65	that	that	SCONJ
ftr-393	1761	66	the	the	DET
ftr-393	1761	67	recommended	recommend	VERB
ftr-393	1761	68	finding	finding	NOUN
ftr-393	1761	69	of	of	ADP
ftr-393	1761	70	fact	fact	NOUN
ftr-393	1761	71	or	or	CCONJ
ftr-393	1761	72	testimony	testimony	NOUN
ftr-393	1761	73	(	(	PUNCT
ftr-393	1761	74	1	1	X
ftr-393	1761	75	)	)	PUNCT
ftr-393	1761	76	is	be	AUX
ftr-393	1761	77	internally	internally	ADV
ftr-393	1761	78	inconsistent	inconsistent	ADJ
ftr-393	1761	79	or	or	CCONJ
ftr-393	1761	80	so	so	ADV
ftr-393	1761	81	implausible	implausible	ADJ
ftr-393	1761	82	that	that	SCONJ
ftr-393	1761	83	a	a	DET
ftr-393	1761	84	reasonable	reasonable	ADJ
ftr-393	1761	85	fact	fact	NOUN
ftr-393	1761	86	finder	finder	NOUN
ftr-393	1761	87	would	would	AUX
ftr-393	1761	88	not	not	PART
ftr-393	1761	89	believe	believe	VERB
ftr-393	1761	90	it	it	PRON
ftr-393	1761	91	,	,	PUNCT
ftr-393	1761	92	or	or	CCONJ
ftr-393	1761	93	(	(	PUNCT
ftr-393	1761	94	2	2	X
ftr-393	1761	95	)	)	PUNCT
ftr-393	1761	96	is	be	AUX
ftr-393	1761	97	not	not	PART
ftr-393	1761	98	credible	credible	ADJ
ftr-393	1761	99	because	because	SCONJ
ftr-393	1761	100	it	it	PRON
ftr-393	1761	101	is	be	AUX
ftr-393	1761	102	directly	directly	ADV
ftr-393	1761	103	contradicted	contradict	VERB
ftr-393	1761	104	by	by	ADP
ftr-393	1761	105	documentary	documentary	NOUN
ftr-393	1761	106	or	or	CCONJ
ftr-393	1761	107	objective	objective	ADJ
ftr-393	1761	108	evidence	evidence	NOUN
ftr-393	1761	109	.	.	PUNCT
ftr-393	1761	110	”	"	PUNCT
ftr-393	1762	1	furthermore	furthermore	ADV
ftr-393	1762	2	,	,	PUNCT
ftr-393	1762	3	judge	judge	PROPN
ftr-393	1762	4	haynes	haynes	PROPN
ftr-393	1762	5	held	hold	VERB
ftr-393	1762	6	that	that	SCONJ
ftr-393	1762	7	a	a	DET
ftr-393	1762	8	special	special	ADJ
ftr-393	1762	9	trial	trial	NOUN
ftr-393	1762	10	judge	judge	NOUN
ftr-393	1762	11	’s	’s	PART
ftr-393	1762	12	credibility	credibility	NOUN
ftr-393	1762	13	determinations	determination	NOUN
ftr-393	1762	14	may	may	AUX
ftr-393	1762	15	be	be	AUX
ftr-393	1762	16	rejected	reject	VERB
ftr-393	1762	17	under	under	ADP
ftr-393	1762	18	the	the	DET
ftr-393	1762	19	“	"	PUNCT
ftr-393	1762	20	manifestly	manifestly	ADV
ftr-393	1762	21	unreasonable	unreasonable	ADJ
ftr-393	1762	22	”	"	PUNCT
ftr-393	1762	23	standard	standard	NOUN
ftr-393	1762	24	of	of	ADP
ftr-393	1762	25	review	review	NOUN
ftr-393	1762	26	without	without	ADP
ftr-393	1762	27	rehearing	rehear	VERB
ftr-393	1762	28	the	the	DET
ftr-393	1762	29	disputed	dispute	VERB
ftr-393	1762	30	testimony	testimony	NOUN
ftr-393	1762	31	.	.	PUNCT
ftr-393	1763	1	•	•	NUM
ftr-393	1763	2	judge	judge	NOUN
ftr-393	1763	3	haynes	haynes	PROPN
ftr-393	1763	4	further	far	ADV
ftr-393	1763	5	found	find	VERB
ftr-393	1763	6	that	that	SCONJ
ftr-393	1763	7	the	the	DET
ftr-393	1763	8	appropriate	appropriate	ADJ
ftr-393	1763	9	standard	standard	NOUN
ftr-393	1763	10	for	for	ADP
ftr-393	1763	11	determining	determine	VERB
ftr-393	1763	12	whether	whether	SCONJ
ftr-393	1763	13	the	the	DET
ftr-393	1763	14	assignment	assignment	NOUN
ftr-393	1763	15	of	of	ADP
ftr-393	1763	16	income	income	NOUN
ftr-393	1763	17	doctrine	doctrine	NOUN
ftr-393	1763	18	should	should	AUX
ftr-393	1763	19	be	be	AUX
ftr-393	1763	20	applied	apply	VERB
ftr-393	1763	21	had	have	AUX
ftr-393	1763	22	been	be	AUX
ftr-393	1763	23	appropriately	appropriately	ADV
ftr-393	1763	24	articulated	articulate	VERB
ftr-393	1763	25	in	in	ADP
ftr-393	1763	26	united	united	PROPN
ftr-393	1763	27	states	states	PROPN
ftr-393	1763	28	v.	v.	PROPN
ftr-393	1763	29	newell	newell	PROPN
ftr-393	1763	30	,	,	PUNCT
ftr-393	1763	31	239	239	NUM
ftr-393	1763	32	f.3d	f.3d	NUM
ftr-393	1763	33	917	917	NUM
ftr-393	1763	34	,	,	PUNCT
ftr-393	1763	35	919	919	NUM
ftr-393	1763	36	-	-	SYM
ftr-393	1763	37	920	920	NUM
ftr-393	1763	38	(	(	PUNCT
ftr-393	1763	39	7th	7th	ADJ
ftr-393	1763	40	cir	cir	NOUN
ftr-393	1763	41	.	.	PUNCT
ftr-393	1763	42	2001	2001	NUM
ftr-393	1763	43	)	)	PUNCT
ftr-393	1763	44	,	,	PUNCT
ftr-393	1763	45	as	as	SCONJ
ftr-393	1763	46	follows	follow	VERB
ftr-393	1763	47	:	:	PUNCT
ftr-393	1763	48	to	to	PART
ftr-393	1763	49	shift	shift	VERB
ftr-393	1763	50	the	the	DET
ftr-393	1763	51	tax	tax	NOUN
ftr-393	1763	52	liability	liability	NOUN
ftr-393	1763	53	,	,	PUNCT
ftr-393	1763	54	the	the	DET
ftr-393	1763	55	assignor	assignor	NOUN
ftr-393	1763	56	[	[	X
ftr-393	1763	57	taxpayer	taxpayer	X
ftr-393	1763	58	]	]	PUNCT
ftr-393	1763	59	must	must	AUX
ftr-393	1763	60	relinquish	relinquish	VERB
ftr-393	1763	61	his	his	PRON
ftr-393	1763	62	control	control	NOUN
ftr-393	1763	63	over	over	ADP
ftr-393	1763	64	the	the	DET
ftr-393	1763	65	activity	activity	NOUN
ftr-393	1763	66	that	that	PRON
ftr-393	1763	67	generates	generate	VERB
ftr-393	1763	68	the	the	DET
ftr-393	1763	69	income	income	NOUN
ftr-393	1763	70	;	;	PUNCT
ftr-393	1763	71	the	the	DET
ftr-393	1763	72	income	income	NOUN
ftr-393	1763	73	must	must	AUX
ftr-393	1763	74	be	be	AUX
ftr-393	1763	75	the	the	DET
ftr-393	1763	76	fruit	fruit	NOUN
ftr-393	1763	77	of	of	ADP
ftr-393	1763	78	the	the	DET
ftr-393	1763	79	contract	contract	NOUN
ftr-393	1763	80	or	or	CCONJ
ftr-393	1763	81	the	the	DET
ftr-393	1763	82	property	property	NOUN
ftr-393	1763	83	itself	itself	PRON
ftr-393	1763	84	,	,	PUNCT
ftr-393	1763	85	and	and	CCONJ
ftr-393	1763	86	not	not	PART
ftr-393	1763	87	of	of	ADP
ftr-393	1763	88	his	his	PRON
ftr-393	1763	89	ongoing	ongoing	ADJ
ftr-393	1763	90	income	income	NOUN
ftr-393	1763	91	-	-	PUNCT
ftr-393	1763	92	producing	produce	VERB
ftr-393	1763	93	activity	activity	NOUN
ftr-393	1763	94	.	.	PUNCT
ftr-393	1763	95	...	...	PUNCT
ftr-393	1764	1	this	this	PRON
ftr-393	1764	2	means	mean	VERB
ftr-393	1764	3	,	,	PUNCT
ftr-393	1764	4	in	in	ADP
ftr-393	1764	5	the	the	DET
ftr-393	1764	6	case	case	NOUN
ftr-393	1764	7	of	of	ADP
ftr-393	1764	8	a	a	DET
ftr-393	1764	9	contract	contract	NOUN
ftr-393	1764	10	,	,	PUNCT
ftr-393	1764	11	that	that	SCONJ
ftr-393	1764	12	in	in	ADP
ftr-393	1764	13	order	order	NOUN
ftr-393	1764	14	to	to	PART
ftr-393	1764	15	shift	shift	VERB
ftr-393	1764	16	the	the	DET
ftr-393	1764	17	tax	tax	NOUN
ftr-393	1764	18	liability	liability	NOUN
ftr-393	1764	19	to	to	ADP
ftr-393	1764	20	the	the	DET
ftr-393	1764	21	assignee	assignee	NOUN
ftr-393	1764	22	the	the	DET
ftr-393	1764	23	assignor	assignor	NOUN
ftr-393	1764	24	either	either	CCONJ
ftr-393	1764	25	must	must	AUX
ftr-393	1764	26	assign	assign	VERB
ftr-393	1764	27	the	the	DET
ftr-393	1764	28	duty	duty	NOUN
ftr-393	1764	29	to	to	PART
ftr-393	1764	30	perform	perform	VERB
ftr-393	1764	31	along	along	ADP
ftr-393	1764	32	with	with	ADP
ftr-393	1764	33	the	the	DET
ftr-393	1764	34	right	right	NOUN
ftr-393	1764	35	to	to	PART
ftr-393	1764	36	be	be	AUX
ftr-393	1764	37	paid	pay	VERB
ftr-393	1764	38	or	or	CCONJ
ftr-393	1764	39	must	must	AUX
ftr-393	1764	40	have	have	AUX
ftr-393	1764	41	completed	complete	VERB
ftr-393	1764	42	performance	performance	NOUN
ftr-393	1764	43	before	before	SCONJ
ftr-393	1764	44	he	he	PRON
ftr-393	1764	45	assigned	assign	VERB
ftr-393	1764	46	the	the	DET
ftr-393	1764	47	contract	contract	NOUN
ftr-393	1764	48	;	;	PUNCT
ftr-393	1764	49	otherwise	otherwise	ADV
ftr-393	1764	50	it	it	PRON
ftr-393	1764	51	is	be	AUX
ftr-393	1764	52	he	he	PRON
ftr-393	1764	53	,	,	PUNCT
ftr-393	1764	54	not	not	PART
ftr-393	1764	55	the	the	DET
ftr-393	1764	56	contract	contract	NOUN
ftr-393	1764	57	,	,	PUNCT
ftr-393	1764	58	or	or	CCONJ
ftr-393	1764	59	the	the	DET
ftr-393	1764	60	assignee	assignee	NOUN
ftr-393	1764	61	,	,	PUNCT
ftr-393	1764	62	that	that	PRON
ftr-393	1764	63	is	be	AUX
ftr-393	1764	64	producing	produce	VERB
ftr-393	1764	65	the	the	DET
ftr-393	1764	66	contractual	contractual	ADJ
ftr-393	1764	67	income	income	NOUN
ftr-393	1764	68	—	—	PUNCT
ftr-393	1764	69	it	it	PRON
ftr-393	1764	70	is	be	AUX
ftr-393	1764	71	his	his	PRON
ftr-393	1764	72	income	income	NOUN
ftr-393	1764	73	,	,	PUNCT
ftr-393	1764	74	and	and	CCONJ
ftr-393	1764	75	he	he	PRON
ftr-393	1764	76	is	be	AUX
ftr-393	1764	77	just	just	ADV
ftr-393	1764	78	shifting	shift	VERB
ftr-393	1764	79	it	it	PRON
ftr-393	1764	80	to	to	ADP
ftr-393	1764	81	someone	someone	PRON
ftr-393	1764	82	else	else	ADV
ftr-393	1764	83	in	in	ADP
ftr-393	1764	84	order	order	NOUN
ftr-393	1764	85	to	to	PART
ftr-393	1764	86	avoid	avoid	VERB
ftr-393	1764	87	paying	pay	VERB
ftr-393	1764	88	income	income	NOUN
ftr-393	1764	89	tax	tax	NOUN
ftr-393	1764	90	on	on	ADP
ftr-393	1764	91	it	it	PRON
ftr-393	1764	92	.	.	PUNCT
ftr-393	1765	1	532	532	NUM
ftr-393	1765	2	florida	florida	PROPN
ftr-393	1765	3	tax	tax	NOUN
ftr-393	1765	4	review	review	NOUN
ftr-393	1765	5	[	[	X
ftr-393	1765	6	vol	vol	NOUN
ftr-393	1765	7	.	.	PUNCT
ftr-393	1765	8	8	8	NUM
ftr-393	1765	9	:	:	PUNCT
ftr-393	1765	10	si	si	PROPN
ftr-393	1765	11	xi	xi	PROPN
ftr-393	1765	12	.	.	PUNCT
ftr-393	1765	13	withholding	withholding	NOUN
ftr-393	1765	14	and	and	CCONJ
ftr-393	1765	15	excise	excise	NOUN
ftr-393	1765	16	taxes	taxis	NOUN
ftr-393	1765	17	a.	a.	NOUN
ftr-393	1765	18	employment	employment	NOUN
ftr-393	1765	19	taxes	taxis	NOUN
ftr-393	1765	20	1	1	NUM
ftr-393	1765	21	.	.	PUNCT
ftr-393	1765	22	tipra	tipra	NOUN
ftr-393	1765	23	§	§	PROPN
ftr-393	1765	24	511	511	NUM
ftr-393	1765	25	adds	add	VERB
ftr-393	1765	26	new	new	ADJ
ftr-393	1765	27	§	§	PROPN
ftr-393	1765	28	3402(t	3402(t	NOUN
ftr-393	1765	29	)	)	PUNCT
ftr-393	1765	30	to	to	PART
ftr-393	1765	31	provide	provide	VERB
ftr-393	1765	32	for	for	ADP
ftr-393	1765	33	a	a	DET
ftr-393	1765	34	withholding	withholding	NOUN
ftr-393	1765	35	tax	tax	NOUN
ftr-393	1765	36	of	of	ADP
ftr-393	1765	37	3	3	NUM
ftr-393	1765	38	-	-	PUNCT
ftr-393	1765	39	percent	percent	NOUN
ftr-393	1765	40	on	on	ADP
ftr-393	1765	41	payments	payment	NOUN
ftr-393	1765	42	made	make	VERB
ftr-393	1765	43	to	to	ADP
ftr-393	1765	44	persons	person	NOUN
ftr-393	1765	45	providing	provide	VERB
ftr-393	1765	46	property	property	NOUN
ftr-393	1765	47	or	or	CCONJ
ftr-393	1765	48	services	service	NOUN
ftr-393	1765	49	to	to	ADP
ftr-393	1765	50	governmental	governmental	ADJ
ftr-393	1765	51	entities	entity	NOUN
ftr-393	1765	52	.	.	PUNCT
ftr-393	1766	1	b.	b.	PROPN
ftr-393	1766	2	excise	excise	NOUN
ftr-393	1766	3	taxes	taxis	NOUN
ftr-393	1766	4	1	1	NUM
ftr-393	1766	5	.	.	PUNCT
ftr-393	1766	6	telephone	telephone	NOUN
ftr-393	1766	7	excise	excise	NOUN
ftr-393	1766	8	tax	tax	NOUN
ftr-393	1766	9	inapplicable	inapplicable	ADJ
ftr-393	1766	10	to	to	ADP
ftr-393	1766	11	charges	charge	NOUN
ftr-393	1766	12	that	that	PRON
ftr-393	1766	13	do	do	AUX
ftr-393	1766	14	not	not	PART
ftr-393	1766	15	vary	vary	VERB
ftr-393	1766	16	by	by	ADP
ftr-393	1766	17	distance	distance	NOUN
ftr-393	1766	18	,	,	PUNCT
ftr-393	1766	19	says	say	VERB
ftr-393	1766	20	the	the	DET
ftr-393	1766	21	eleventh	eleventh	ADJ
ftr-393	1766	22	circuit	circuit	NOUN
ftr-393	1766	23	in	in	ADP
ftr-393	1766	24	its	its	PRON
ftr-393	1766	25	latest	late	ADJ
ftr-393	1766	26	pronouncement	pronouncement	NOUN
ftr-393	1766	27	on	on	ADP
ftr-393	1766	28	the	the	DET
ftr-393	1766	29	“	"	PUNCT
ftr-393	1766	30	plain	plain	ADJ
ftr-393	1766	31	meaning	meaning	NOUN
ftr-393	1766	32	”	"	PUNCT
ftr-393	1766	33	of	of	ADP
ftr-393	1766	34	the	the	DET
ftr-393	1766	35	tax	tax	NOUN
ftr-393	1766	36	statutes	statute	NOUN
ftr-393	1766	37	.	.	PUNCT
ftr-393	1767	1	american	american	PROPN
ftr-393	1767	2	bankers	bankers	PROPN
ftr-393	1767	3	insurance	insurance	PROPN
ftr-393	1767	4	group	group	PROPN
ftr-393	1767	5	v.	v.	PROPN
ftr-393	1767	6	united	united	PROPN
ftr-393	1767	7	states	states	PROPN
ftr-393	1767	8	,	,	PUNCT
ftr-393	1767	9	408	408	NUM
ftr-393	1767	10	f.3d	f.3d	NUM
ftr-393	1767	11	1328	1328	NUM
ftr-393	1767	12	(	(	PUNCT
ftr-393	1767	13	11th	11th	ADJ
ftr-393	1767	14	cir	cir	NOUN
ftr-393	1767	15	.	.	PUNCT
ftr-393	1768	1	5/10/05	5/10/05	NUM
ftr-393	1768	2	)	)	PUNCT
ftr-393	1768	3	.	.	PUNCT
ftr-393	1769	1	the	the	DET
ftr-393	1769	2	long	long	ADJ
ftr-393	1769	3	distance	distance	NOUN
ftr-393	1769	4	services	service	NOUN
ftr-393	1769	5	provided	provide	VERB
ftr-393	1769	6	by	by	ADP
ftr-393	1769	7	at&t	at&t	PROPN
ftr-393	1769	8	to	to	ADP
ftr-393	1769	9	taxpayer	taxpayer	PROPN
ftr-393	1769	10	were	be	AUX
ftr-393	1769	11	not	not	PART
ftr-393	1769	12	within	within	ADP
ftr-393	1769	13	the	the	DET
ftr-393	1769	14	“	"	PUNCT
ftr-393	1769	15	toll	toll	NOUN
ftr-393	1769	16	telephone	telephone	NOUN
ftr-393	1769	17	service	service	NOUN
ftr-393	1769	18	”	"	PUNCT
ftr-393	1769	19	to	to	ADP
ftr-393	1769	20	which	which	PRON
ftr-393	1769	21	§	§	PROPN
ftr-393	1769	22	4252(b)(1	4252(b)(1	NOUN
ftr-393	1769	23	)	)	PUNCT
ftr-393	1769	24	applies	apply	VERB
ftr-393	1769	25	because	because	SCONJ
ftr-393	1769	26	the	the	DET
ftr-393	1769	27	rates	rate	NOUN
ftr-393	1769	28	do	do	AUX
ftr-393	1769	29	not	not	PART
ftr-393	1769	30	vary	vary	VERB
ftr-393	1769	31	by	by	ADP
ftr-393	1769	32	“	"	PUNCT
ftr-393	1769	33	distance	distance	NOUN
ftr-393	1769	34	and	and	CCONJ
ftr-393	1769	35	elapsed	elapse	VERB
ftr-393	1769	36	transmission	transmission	NOUN
ftr-393	1769	37	time	time	NOUN
ftr-393	1769	38	”	"	PUNCT
ftr-393	1769	39	and	and	CCONJ
ftr-393	1769	40	the	the	DET
ftr-393	1769	41	unambiguous	unambiguous	ADJ
ftr-393	1769	42	statute	statute	NOUN
ftr-393	1769	43	uses	use	VERB
ftr-393	1769	44	these	these	DET
ftr-393	1769	45	terms	term	NOUN
ftr-393	1769	46	conjunctively	conjunctively	ADV
ftr-393	1769	47	;	;	PUNCT
ftr-393	1769	48	the	the	DET
ftr-393	1769	49	“	"	PUNCT
ftr-393	1769	50	plain	plain	ADJ
ftr-393	1769	51	meaning	meaning	NOUN
ftr-393	1769	52	”	"	PUNCT
ftr-393	1769	53	of	of	ADP
ftr-393	1769	54	the	the	DET
ftr-393	1769	55	statute	statute	NOUN
ftr-393	1769	56	requires	require	VERB
ftr-393	1769	57	both	both	DET
ftr-393	1769	58	the	the	DET
ftr-393	1769	59	time	time	NOUN
ftr-393	1769	60	and	and	CCONJ
ftr-393	1769	61	the	the	DET
ftr-393	1769	62	distance	distance	NOUN
ftr-393	1769	63	to	to	PART
ftr-393	1769	64	vary	vary	VERB
ftr-393	1769	65	.	.	PUNCT
ftr-393	1770	1	even	even	ADV
ftr-393	1770	2	though	though	SCONJ
ftr-393	1770	3	there	there	PRON
ftr-393	1770	4	are	be	VERB
ftr-393	1770	5	separate	separate	ADJ
ftr-393	1770	6	charges	charge	NOUN
ftr-393	1770	7	for	for	ADP
ftr-393	1770	8	calls	call	NOUN
ftr-393	1770	9	depending	depend	VERB
ftr-393	1770	10	upon	upon	SCONJ
ftr-393	1770	11	where	where	SCONJ
ftr-393	1770	12	they	they	PRON
ftr-393	1770	13	fall	fall	VERB
ftr-393	1770	14	within	within	ADP
ftr-393	1770	15	one	one	NUM
ftr-393	1770	16	of	of	ADP
ftr-393	1770	17	three	three	NUM
ftr-393	1770	18	toll	toll	NOUN
ftr-393	1770	19	bands	band	NOUN
ftr-393	1770	20	used	use	VERB
ftr-393	1770	21	(	(	PUNCT
ftr-393	1770	22	intrastate	intrastate	ADJ
ftr-393	1770	23	,	,	PUNCT
ftr-393	1770	24	interstate	interstate	ADJ
ftr-393	1770	25	and	and	CCONJ
ftr-393	1770	26	international	international	ADJ
ftr-393	1770	27	)	)	PUNCT
ftr-393	1770	28	,	,	PUNCT
ftr-393	1770	29	the	the	DET
ftr-393	1770	30	rates	rate	NOUN
ftr-393	1770	31	do	do	AUX
ftr-393	1770	32	not	not	PART
ftr-393	1770	33	vary	vary	VERB
ftr-393	1770	34	by	by	ADP
ftr-393	1770	35	distance	distance	NOUN
ftr-393	1770	36	per	per	X
ftr-393	1770	37	se	se	X
ftr-393	1770	38	because	because	SCONJ
ftr-393	1770	39	calls	call	NOUN
ftr-393	1770	40	between	between	ADP
ftr-393	1770	41	places	place	NOUN
ftr-393	1770	42	closer	close	ADV
ftr-393	1770	43	to	to	ADP
ftr-393	1770	44	one	one	NUM
ftr-393	1770	45	another	another	PRON
ftr-393	1770	46	often	often	ADV
ftr-393	1770	47	cost	cost	VERB
ftr-393	1770	48	more	more	ADJ
ftr-393	1770	49	than	than	ADP
ftr-393	1770	50	calls	call	NOUN
ftr-393	1770	51	between	between	ADP
ftr-393	1770	52	places	place	NOUN
ftr-393	1770	53	further	far	ADV
ftr-393	1770	54	apart	apart	ADV
ftr-393	1770	55	.	.	PUNCT
ftr-393	1771	1	the	the	DET
ftr-393	1771	2	eleventh	eleventh	ADJ
ftr-393	1771	3	circuit	circuit	NOUN
ftr-393	1771	4	reversed	reverse	VERB
ftr-393	1771	5	the	the	DET
ftr-393	1771	6	district	district	NOUN
ftr-393	1771	7	court	court	NOUN
ftr-393	1771	8	’s	’s	PART
ftr-393	1771	9	grant	grant	NOUN
ftr-393	1771	10	of	of	ADP
ftr-393	1771	11	summary	summary	NOUN
ftr-393	1771	12	judgment	judgment	NOUN
ftr-393	1771	13	for	for	ADP
ftr-393	1771	14	the	the	DET
ftr-393	1771	15	government	government	NOUN
ftr-393	1771	16	.	.	PUNCT
ftr-393	1772	1	a.	a.	NOUN
ftr-393	1773	1	this	this	DET
ftr-393	1773	2	one	one	NOUN
ftr-393	1773	3	is	be	AUX
ftr-393	1773	4	the	the	DET
ftr-393	1773	5	most	most	ADV
ftr-393	1773	6	fun	fun	NOUN
ftr-393	1773	7	to	to	PART
ftr-393	1773	8	read	read	VERB
ftr-393	1773	9	because	because	SCONJ
ftr-393	1773	10	of	of	ADP
ftr-393	1773	11	the	the	DET
ftr-393	1773	12	interplay	interplay	NOUN
ftr-393	1773	13	between	between	ADP
ftr-393	1773	14	majority	majority	NOUN
ftr-393	1773	15	and	and	CCONJ
ftr-393	1773	16	dissenting	dissent	VERB
ftr-393	1773	17	opinions	opinion	NOUN
ftr-393	1773	18	as	as	ADP
ftr-393	1773	19	to	to	ADP
ftr-393	1773	20	the	the	DET
ftr-393	1773	21	meaning	meaning	NOUN
ftr-393	1773	22	of	of	ADP
ftr-393	1773	23	“	"	PUNCT
ftr-393	1773	24	and	and	CCONJ
ftr-393	1773	25	.	.	PUNCT
ftr-393	1773	26	”	"	PUNCT
ftr-393	1774	1	officemax	officemax	PROPN
ftr-393	1774	2	inc	inc	PROPN
ftr-393	1774	3	.	.	PROPN
ftr-393	1775	1	v.	v.	PROPN
ftr-393	1775	2	united	united	PROPN
ftr-393	1775	3	states	states	PROPN
ftr-393	1775	4	,	,	PUNCT
ftr-393	1775	5	428	428	NUM
ftr-393	1775	6	f.3d	f.3d	NUM
ftr-393	1775	7	583	583	NUM
ftr-393	1775	8	(	(	PUNCT
ftr-393	1775	9	6th	6th	ADJ
ftr-393	1775	10	cir	cir	NOUN
ftr-393	1775	11	.	.	PUNCT
ftr-393	1776	1	11/2/05	11/2/05	NUM
ftr-393	1776	2	)	)	PUNCT
ftr-393	1776	3	(	(	PUNCT
ftr-393	1776	4	2	2	NUM
ftr-393	1776	5	-	-	SYM
ftr-393	1776	6	1	1	NUM
ftr-393	1776	7	)	)	PUNCT
ftr-393	1776	8	,	,	PUNCT
ftr-393	1776	9	motion	motion	NOUN
ftr-393	1776	10	for	for	ADP
ftr-393	1776	11	rehearing	rehear	VERB
ftr-393	1776	12	en	en	ADP
ftr-393	1776	13	banc	banc	PROPN
ftr-393	1776	14	denied	deny	VERB
ftr-393	1776	15	,	,	PUNCT
ftr-393	1776	16	2006	2006	NUM
ftr-393	1776	17	u.s	u.s	PROPN
ftr-393	1776	18	.	.	PROPN
ftr-393	1776	19	app	app	PROPN
ftr-393	1776	20	.	.	PROPN
ftr-393	1776	21	lexis	lexis	PROPN
ftr-393	1776	22	8294	8294	NUM
ftr-393	1776	23	(	(	PUNCT
ftr-393	1776	24	6th	6th	ADJ
ftr-393	1776	25	cir	cir	NOUN
ftr-393	1776	26	.	.	PUNCT
ftr-393	1777	1	3/30/06	3/30/06	NUM
ftr-393	1777	2	)	)	PUNCT
ftr-393	1777	3	.	.	PUNCT
ftr-393	1778	1	federal	federal	ADJ
ftr-393	1778	2	excise	excise	NOUN
ftr-393	1778	3	tax	tax	NOUN
ftr-393	1778	4	on	on	ADP
ftr-393	1778	5	long	long	ADJ
ftr-393	1778	6	-	-	PUNCT
ftr-393	1778	7	distance	distance	NOUN
ftr-393	1778	8	calls	call	NOUN
ftr-393	1778	9	does	do	AUX
ftr-393	1778	10	not	not	PART
ftr-393	1778	11	apply	apply	VERB
ftr-393	1778	12	unless	unless	SCONJ
ftr-393	1778	13	the	the	DET
ftr-393	1778	14	charges	charge	NOUN
ftr-393	1778	15	vary	vary	VERB
ftr-393	1778	16	based	base	VERB
ftr-393	1778	17	upon	upon	SCONJ
ftr-393	1778	18	both	both	DET
ftr-393	1778	19	time	time	NOUN
ftr-393	1778	20	and	and	CCONJ
ftr-393	1778	21	distance	distance	NOUN
ftr-393	1778	22	.	.	PUNCT
ftr-393	1779	1	the	the	DET
ftr-393	1779	2	majority	majority	NOUN
ftr-393	1779	3	opinion	opinion	NOUN
ftr-393	1779	4	held	hold	VERB
ftr-393	1779	5	that	that	SCONJ
ftr-393	1779	6	“	"	PUNCT
ftr-393	1779	7	and	and	CCONJ
ftr-393	1779	8	”	"	PUNCT
ftr-393	1779	9	means	mean	VERB
ftr-393	1779	10	“	"	PUNCT
ftr-393	1779	11	and	and	CCONJ
ftr-393	1779	12	”	"	PUNCT
ftr-393	1779	13	but	but	CCONJ
ftr-393	1779	14	the	the	DET
ftr-393	1779	15	dissent	dissent	NOUN
ftr-393	1779	16	argued	argue	VERB
ftr-393	1779	17	that	that	SCONJ
ftr-393	1779	18	“	"	PUNCT
ftr-393	1779	19	and	and	CCONJ
ftr-393	1779	20	”	"	PUNCT
ftr-393	1779	21	could	could	AUX
ftr-393	1779	22	also	also	ADV
ftr-393	1779	23	mean	mean	VERB
ftr-393	1779	24	“	"	PUNCT
ftr-393	1779	25	or	or	CCONJ
ftr-393	1779	26	.	.	PUNCT
ftr-393	1779	27	”	"	PUNCT
ftr-393	1780	1	when	when	SCONJ
ftr-393	1780	2	this	this	DET
ftr-393	1780	3	three	three	NUM
ftr-393	1780	4	percent	percent	NOUN
ftr-393	1780	5	tax	tax	NOUN
ftr-393	1780	6	on	on	ADP
ftr-393	1780	7	toll	toll	NOUN
ftr-393	1780	8	telephone	telephone	NOUN
ftr-393	1780	9	calls	call	NOUN
ftr-393	1780	10	was	be	AUX
ftr-393	1780	11	enacted	enact	VERB
ftr-393	1780	12	in	in	ADP
ftr-393	1780	13	1965	1965	NUM
ftr-393	1780	14	,	,	PUNCT
ftr-393	1780	15	there	there	PRON
ftr-393	1780	16	was	be	VERB
ftr-393	1780	17	only	only	ADV
ftr-393	1780	18	one	one	NUM
ftr-393	1780	19	long	long	ADJ
ftr-393	1780	20	-	-	PUNCT
ftr-393	1780	21	distance	distance	NOUN
ftr-393	1780	22	telephone	telephone	NOUN
ftr-393	1780	23	provider	provider	NOUN
ftr-393	1780	24	and	and	CCONJ
ftr-393	1780	25	its	its	PRON
ftr-393	1780	26	charges	charge	NOUN
ftr-393	1780	27	were	be	AUX
ftr-393	1780	28	based	base	VERB
ftr-393	1780	29	upon	upon	SCONJ
ftr-393	1780	30	both	both	CCONJ
ftr-393	1780	31	the	the	DET
ftr-393	1780	32	distance	distance	NOUN
ftr-393	1780	33	and	and	CCONJ
ftr-393	1780	34	time	time	NOUN
ftr-393	1780	35	of	of	ADP
ftr-393	1780	36	the	the	DET
ftr-393	1780	37	call	call	NOUN
ftr-393	1781	1	[	[	X
ftr-393	1781	2	or	or	CCONJ
ftr-393	1781	3	on	on	ADP
ftr-393	1781	4	a	a	DET
ftr-393	1781	5	flat	flat	ADJ
ftr-393	1781	6	rate	rate	NOUN
ftr-393	1781	7	for	for	ADP
ftr-393	1781	8	unlimited	unlimited	ADJ
ftr-393	1781	9	calling	call	VERB
ftr-393	1781	10	on	on	ADP
ftr-393	1781	11	a	a	DET
ftr-393	1781	12	wats	wat	NOUN
ftr-393	1781	13	line	line	NOUN
ftr-393	1781	14	,	,	PUNCT
ftr-393	1781	15	to	to	PART
ftr-393	1781	16	which	which	PRON
ftr-393	1781	17	the	the	DET
ftr-393	1781	18	tax	tax	NOUN
ftr-393	1781	19	also	also	ADV
ftr-393	1781	20	applied	apply	VERB
ftr-393	1781	21	]	]	PUNCT
ftr-393	1781	22	.	.	PUNCT
ftr-393	1782	1	the	the	DET
ftr-393	1782	2	majority	majority	NOUN
ftr-393	1782	3	held	hold	VERB
ftr-393	1782	4	that	that	SCONJ
ftr-393	1782	5	a	a	DET
ftr-393	1782	6	literal	literal	ADJ
ftr-393	1782	7	reading	reading	NOUN
ftr-393	1782	8	of	of	ADP
ftr-393	1782	9	the	the	DET
ftr-393	1782	10	statute	statute	NOUN
ftr-393	1782	11	was	be	AUX
ftr-393	1782	12	required	require	VERB
ftr-393	1782	13	because	because	SCONJ
ftr-393	1782	14	a	a	DET
ftr-393	1782	15	tax	tax	NOUN
ftr-393	1782	16	should	should	AUX
ftr-393	1782	17	only	only	ADV
ftr-393	1782	18	apply	apply	VERB
ftr-393	1782	19	to	to	ADP
ftr-393	1782	20	that	that	PRON
ftr-393	1782	21	which	which	PRON
ftr-393	1782	22	its	its	PRON
ftr-393	1782	23	language	language	NOUN
ftr-393	1782	24	taxes	taxis	NOUN
ftr-393	1782	25	.	.	PUNCT
ftr-393	1783	1	the	the	DET
ftr-393	1783	2	dissent	dissent	NOUN
ftr-393	1783	3	would	would	AUX
ftr-393	1783	4	“	"	PUNCT
ftr-393	1783	5	not	not	PART
ftr-393	1783	6	encourage	encourage	VERB
ftr-393	1783	7	lawyers	lawyer	NOUN
ftr-393	1783	8	to	to	PART
ftr-393	1783	9	play	play	VERB
ftr-393	1783	10	word	word	NOUN
ftr-393	1783	11	games	game	NOUN
ftr-393	1783	12	at	at	ADP
ftr-393	1783	13	the	the	DET
ftr-393	1783	14	expense	expense	NOUN
ftr-393	1783	15	of	of	ADP
ftr-393	1783	16	the	the	DET
ftr-393	1783	17	public	public	ADJ
ftr-393	1783	18	fisc	fisc	NOUN
ftr-393	1783	19	.	.	PUNCT
ftr-393	1783	20	”	"	PUNCT
ftr-393	1784	1	b.	b.	PROPN
ftr-393	1785	1	the	the	DET
ftr-393	1785	2	irs	irs	PROPN
ftr-393	1785	3	takes	take	VERB
ftr-393	1785	4	a	a	DET
ftr-393	1785	5	hard	hard	ADJ
ftr-393	1785	6	line	line	NOUN
ftr-393	1785	7	.	.	PUNCT
ftr-393	1786	1	notice	notice	PROPN
ftr-393	1786	2	200579	200579	NUM
ftr-393	1786	3	,	,	PUNCT
ftr-393	1786	4	2005	2005	NUM
ftr-393	1786	5	-	-	SYM
ftr-393	1786	6	2	2	NUM
ftr-393	1786	7	c.b	c.b	PROPN
ftr-393	1786	8	.	.	PROPN
ftr-393	1786	9	952	952	NUM
ftr-393	1786	10	(	(	PUNCT
ftr-393	1786	11	11/14/05	11/14/05	NUM
ftr-393	1786	12	)	)	PUNCT
ftr-393	1786	13	.	.	PUNCT
ftr-393	1787	1	the	the	DET
ftr-393	1787	2	irs	irs	PROPN
ftr-393	1787	3	will	will	AUX
ftr-393	1787	4	continue	continue	VERB
ftr-393	1787	5	to	to	PART
ftr-393	1787	6	litigate	litigate	VERB
ftr-393	1787	7	this	this	DET
ftr-393	1787	8	issue	issue	NOUN
ftr-393	1787	9	2007	2007	NUM
ftr-393	1787	10	]	]	PUNCT
ftr-393	1787	11	recent	recent	ADJ
ftr-393	1787	12	developments	development	NOUN
ftr-393	1787	13	in	in	ADP
ftr-393	1787	14	federal	federal	ADJ
ftr-393	1787	15	income	income	NOUN
ftr-393	1787	16	taxation	taxation	NOUN
ftr-393	1787	17	533	533	NUM
ftr-393	1787	18	and	and	CCONJ
ftr-393	1787	19	will	will	AUX
ftr-393	1787	20	continue	continue	VERB
ftr-393	1787	21	to	to	PART
ftr-393	1787	22	assess	assess	VERB
ftr-393	1787	23	and	and	CCONJ
ftr-393	1787	24	collect	collect	VERB
ftr-393	1787	25	the	the	DET
ftr-393	1787	26	§	§	PROPN
ftr-393	1787	27	4251	4251	NUM
ftr-393	1787	28	tax	tax	NOUN
ftr-393	1787	29	on	on	ADP
ftr-393	1787	30	long	long	ADJ
ftr-393	1787	31	distance	distance	NOUN
ftr-393	1787	32	communications	communication	NOUN
ftr-393	1787	33	services	service	NOUN
ftr-393	1787	34	.	.	PUNCT
ftr-393	1788	1	c.	c.	PROPN
ftr-393	1788	2	amtrak	amtrak	PROPN
ftr-393	1788	3	’s	’s	PART
ftr-393	1788	4	long	long	ADJ
ftr-393	1788	5	-	-	PUNCT
ftr-393	1788	6	distance	distance	NOUN
ftr-393	1788	7	telephone	telephone	NOUN
ftr-393	1788	8	service	service	NOUN
ftr-393	1788	9	is	be	AUX
ftr-393	1788	10	not	not	PART
ftr-393	1788	11	subject	subject	ADJ
ftr-393	1788	12	to	to	ADP
ftr-393	1788	13	the	the	DET
ftr-393	1788	14	excise	excise	NOUN
ftr-393	1788	15	tax	tax	NOUN
ftr-393	1788	16	on	on	ADP
ftr-393	1788	17	toll	toll	NOUN
ftr-393	1788	18	telephone	telephone	NOUN
ftr-393	1788	19	services	service	NOUN
ftr-393	1788	20	because	because	SCONJ
ftr-393	1788	21	the	the	DET
ftr-393	1788	22	payment	payment	NOUN
ftr-393	1788	23	was	be	AUX
ftr-393	1788	24	based	base	VERB
ftr-393	1788	25	solely	solely	ADV
ftr-393	1788	26	on	on	ADP
ftr-393	1788	27	time	time	NOUN
ftr-393	1788	28	.	.	PUNCT
ftr-393	1789	1	national	national	ADJ
ftr-393	1789	2	railroad	railroad	PROPN
ftr-393	1789	3	passenger	passenger	PROPN
ftr-393	1789	4	corp	corp	PROPN
ftr-393	1789	5	.	.	PROPN
ftr-393	1789	6	(	(	PUNCT
ftr-393	1789	7	amtrak	amtrak	PROPN
ftr-393	1789	8	)	)	PUNCT
ftr-393	1789	9	v.	v.	PROPN
ftr-393	1789	10	united	united	PROPN
ftr-393	1789	11	states	states	PROPN
ftr-393	1789	12	,	,	PUNCT
ftr-393	1789	13	431	431	NUM
ftr-393	1789	14	f.3d	f.3d	NUM
ftr-393	1789	15	374	374	NUM
ftr-393	1789	16	(	(	PUNCT
ftr-393	1789	17	d.c	d.c	PROPN
ftr-393	1789	18	.	.	PROPN
ftr-393	1789	19	cir	cir	PROPN
ftr-393	1789	20	.	.	PUNCT
ftr-393	1790	1	12/9/05	12/9/05	NUM
ftr-393	1790	2	)	)	PUNCT
ftr-393	1790	3	.	.	PUNCT
ftr-393	1791	1	the	the	DET
ftr-393	1791	2	court	court	NOUN
ftr-393	1791	3	affirmed	affirm	VERB
ftr-393	1791	4	the	the	DET
ftr-393	1791	5	district	district	NOUN
ftr-393	1791	6	court	court	NOUN
ftr-393	1791	7	and	and	CCONJ
ftr-393	1791	8	concluded	conclude	VERB
ftr-393	1791	9	that	that	SCONJ
ftr-393	1791	10	the	the	DET
ftr-393	1791	11	statute	statute	NOUN
ftr-393	1791	12	was	be	AUX
ftr-393	1791	13	unambiguous	unambiguous	ADJ
ftr-393	1791	14	,	,	PUNCT
ftr-393	1791	15	and	and	CCONJ
ftr-393	1791	16	the	the	DET
ftr-393	1791	17	“	"	PUNCT
ftr-393	1791	18	and	and	CCONJ
ftr-393	1791	19	”	"	PUNCT
ftr-393	1791	20	in	in	ADP
ftr-393	1791	21	§	§	PROPN
ftr-393	1791	22	4252	4252	NUM
ftr-393	1791	23	was	be	AUX
ftr-393	1791	24	to	to	PART
ftr-393	1791	25	be	be	AUX
ftr-393	1791	26	read	read	VERB
ftr-393	1791	27	conjunctively	conjunctively	ADV
ftr-393	1791	28	.	.	PUNCT
ftr-393	1792	1	d.	d.	PROPN
ftr-393	1792	2	the	the	DET
ftr-393	1792	3	second	second	ADJ
ftr-393	1792	4	circuit	circuit	NOUN
ftr-393	1792	5	agrees	agree	VERB
ftr-393	1792	6	that	that	SCONJ
ftr-393	1792	7	the	the	DET
ftr-393	1792	8	telephone	telephone	NOUN
ftr-393	1792	9	excise	excise	NOUN
ftr-393	1792	10	tax	tax	NOUN
ftr-393	1792	11	does	do	AUX
ftr-393	1792	12	not	not	PART
ftr-393	1792	13	apply	apply	VERB
ftr-393	1792	14	.	.	PUNCT
ftr-393	1793	1	fortis	fortis	PROPN
ftr-393	1793	2	inc	inc	PROPN
ftr-393	1793	3	.	.	PROPN
ftr-393	1794	1	v.	v.	PROPN
ftr-393	1794	2	united	united	PROPN
ftr-393	1794	3	states	states	PROPN
ftr-393	1794	4	,	,	PUNCT
ftr-393	1794	5	447	447	NUM
ftr-393	1794	6	f.3d	f.3d	NUM
ftr-393	1794	7	190	190	NUM
ftr-393	1794	8	(	(	PUNCT
ftr-393	1794	9	2d	2d	NUM
ftr-393	1794	10	cir	cir	NOUN
ftr-393	1794	11	.	.	PUNCT
ftr-393	1795	1	4/27/06	4/27/06	NUM
ftr-393	1795	2	)	)	PUNCT
ftr-393	1795	3	(	(	PUNCT
ftr-393	1795	4	per	per	ADP
ftr-393	1795	5	curiam	curiam	NOUN
ftr-393	1795	6	)	)	PUNCT
ftr-393	1795	7	.	.	PUNCT
ftr-393	1796	1	e.	e.	PROPN
ftr-393	1797	1	so	so	ADV
ftr-393	1797	2	does	do	VERB
ftr-393	1797	3	the	the	DET
ftr-393	1797	4	third	third	ADJ
ftr-393	1797	5	circuit	circuit	NOUN
ftr-393	1797	6	in	in	ADP
ftr-393	1797	7	a	a	DET
ftr-393	1797	8	lengthy	lengthy	ADJ
ftr-393	1797	9	analysis	analysis	NOUN
ftr-393	1797	10	of	of	ADP
ftr-393	1797	11	the	the	DET
ftr-393	1797	12	meaning	meaning	NOUN
ftr-393	1797	13	of	of	ADP
ftr-393	1797	14	the	the	DET
ftr-393	1797	15	word	word	NOUN
ftr-393	1797	16	“	"	PUNCT
ftr-393	1797	17	and	and	CCONJ
ftr-393	1797	18	”	"	PUNCT
ftr-393	1797	19	and	and	CCONJ
ftr-393	1797	20	a	a	DET
ftr-393	1797	21	shorter	short	ADJ
ftr-393	1797	22	analysis	analysis	NOUN
ftr-393	1797	23	of	of	ADP
ftr-393	1797	24	the	the	DET
ftr-393	1797	25	meaning	meaning	NOUN
ftr-393	1797	26	of	of	ADP
ftr-393	1797	27	the	the	DET
ftr-393	1797	28	word	word	NOUN
ftr-393	1797	29	“	"	PUNCT
ftr-393	1797	30	distance	distance	NOUN
ftr-393	1797	31	.	.	PUNCT
ftr-393	1797	32	”	"	PUNCT
ftr-393	1798	1	reese	reese	PROPN
ftr-393	1798	2	brothers	brothers	PROPN
ftr-393	1798	3	,	,	PUNCT
ftr-393	1798	4	inc	inc	PROPN
ftr-393	1798	5	.	.	PROPN
ftr-393	1798	6	v.	v.	PROPN
ftr-393	1798	7	united	united	PROPN
ftr-393	1798	8	states	states	PROPN
ftr-393	1798	9	,	,	PUNCT
ftr-393	1798	10	447	447	NUM
ftr-393	1798	11	f.3d	f.3d	NUM
ftr-393	1798	12	229	229	NUM
ftr-393	1798	13	(	(	PUNCT
ftr-393	1798	14	3d	3d	PROPN
ftr-393	1798	15	cir	cir	NOUN
ftr-393	1798	16	.	.	PUNCT
ftr-393	1798	17	5/9/06	5/9/06	NUM
ftr-393	1798	18	)	)	PUNCT
ftr-393	1798	19	.	.	PUNCT
ftr-393	1799	1	f.	f.	PROPN
ftr-393	1799	2	“	"	PUNCT
ftr-393	1799	3	enough	enough	ADV
ftr-393	1799	4	,	,	PUNCT
ftr-393	1799	5	already	already	ADV
ftr-393	1799	6	!	!	PUNCT
ftr-393	1799	7	”	"	PUNCT
ftr-393	1800	1	the	the	DET
ftr-393	1800	2	irs	irs	PROPN
ftr-393	1800	3	cries	cry	VERB
ftr-393	1800	4	,	,	PUNCT
ftr-393	1800	5	“	"	PUNCT
ftr-393	1800	6	uncle	uncle	NOUN
ftr-393	1800	7	.	.	PUNCT
ftr-393	1800	8	”	"	PUNCT
ftr-393	1801	1	notice	notice	VERB
ftr-393	1801	2	2006	2006	NUM
ftr-393	1801	3	-	-	SYM
ftr-393	1801	4	50	50	NUM
ftr-393	1801	5	,	,	PUNCT
ftr-393	1801	6	2006	2006	NUM
ftr-393	1801	7	-	-	SYM
ftr-393	1801	8	25	25	NUM
ftr-393	1801	9	i.r.b	i.r.b	NOUN
ftr-393	1801	10	.	.	PUNCT
ftr-393	1802	1	1141	1141	NUM
ftr-393	1802	2	(	(	PUNCT
ftr-393	1802	3	5/25/06	5/25/06	NUM
ftr-393	1802	4	)	)	PUNCT
ftr-393	1802	5	,	,	PUNCT
ftr-393	1802	6	revoking	revoke	VERB
ftr-393	1802	7	notice	notice	NOUN
ftr-393	1802	8	2005	2005	NUM
ftr-393	1802	9	-	-	SYM
ftr-393	1802	10	79	79	NUM
ftr-393	1802	11	,	,	PUNCT
ftr-393	1802	12	2005	2005	NUM
ftr-393	1802	13	-	-	SYM
ftr-393	1802	14	2	2	NUM
ftr-393	1802	15	c.b	c.b	PROPN
ftr-393	1802	16	.	.	PROPN
ftr-393	1802	17	952	952	NUM
ftr-393	1802	18	(	(	PUNCT
ftr-393	1802	19	11/14/05	11/14/05	NUM
ftr-393	1802	20	)	)	PUNCT
ftr-393	1802	21	.	.	PUNCT
ftr-393	1803	1	the	the	DET
ftr-393	1803	2	irs	irs	PROPN
ftr-393	1803	3	announced	announce	VERB
ftr-393	1803	4	that	that	SCONJ
ftr-393	1803	5	it	it	PRON
ftr-393	1803	6	will	will	AUX
ftr-393	1803	7	stop	stop	VERB
ftr-393	1803	8	assessing	assess	VERB
ftr-393	1803	9	the	the	DET
ftr-393	1803	10	§	§	PROPN
ftr-393	1803	11	4251	4251	NUM
ftr-393	1803	12	telephone	telephone	NOUN
ftr-393	1803	13	excise	excise	NOUN
ftr-393	1803	14	tax	tax	NOUN
ftr-393	1803	15	on	on	ADP
ftr-393	1803	16	long	long	ADJ
ftr-393	1803	17	distance	distance	NOUN
ftr-393	1803	18	services	service	NOUN
ftr-393	1803	19	,	,	PUNCT
ftr-393	1803	20	and	and	CCONJ
ftr-393	1803	21	that	that	SCONJ
ftr-393	1803	22	it	it	PRON
ftr-393	1803	23	will	will	AUX
ftr-393	1803	24	provide	provide	VERB
ftr-393	1803	25	for	for	ADP
ftr-393	1803	26	refunds	refund	NOUN
ftr-393	1803	27	of	of	ADP
ftr-393	1803	28	taxes	taxis	NOUN
ftr-393	1803	29	paid	pay	VERB
ftr-393	1803	30	on	on	ADP
ftr-393	1803	31	services	service	NOUN
ftr-393	1803	32	billed	bill	VERB
ftr-393	1803	33	after	after	ADP
ftr-393	1803	34	2/28/03	2/28/03	PROPN
ftr-393	1803	35	and	and	CCONJ
ftr-393	1803	36	before	before	ADP
ftr-393	1803	37	8/1/06	8/1/06	NUM
ftr-393	1803	38	.	.	PUNCT
ftr-393	1804	1	these	these	DET
ftr-393	1804	2	refunds	refund	NOUN
ftr-393	1804	3	are	be	AUX
ftr-393	1804	4	to	to	PART
ftr-393	1804	5	be	be	AUX
ftr-393	1804	6	requested	request	VERB
ftr-393	1804	7	on	on	ADP
ftr-393	1804	8	2006	2006	NUM
ftr-393	1804	9	federal	federal	ADJ
ftr-393	1804	10	income	income	NOUN
ftr-393	1804	11	tax	tax	NOUN
ftr-393	1804	12	returns	return	NOUN
ftr-393	1804	13	,	,	PUNCT
ftr-393	1804	14	the	the	DET
ftr-393	1804	15	right	right	NOUN
ftr-393	1804	16	to	to	PART
ftr-393	1804	17	which	which	PRON
ftr-393	1804	18	will	will	AUX
ftr-393	1804	19	be	be	AUX
ftr-393	1804	20	preserved	preserve	VERB
ftr-393	1804	21	by	by	ADP
ftr-393	1804	22	the	the	DET
ftr-393	1804	23	irs	irs	PROPN
ftr-393	1804	24	scheduling	scheduling	NOUN
ftr-393	1804	25	overassessments	overassessment	NOUN
ftr-393	1804	26	under	under	ADP
ftr-393	1804	27	§	§	PROPN
ftr-393	1804	28	6407	6407	NUM
ftr-393	1804	29	.	.	PUNCT
ftr-393	1805	1	individuals	individual	NOUN
ftr-393	1805	2	are	be	AUX
ftr-393	1805	3	eligible	eligible	ADJ
ftr-393	1805	4	to	to	PART
ftr-393	1805	5	receive	receive	VERB
ftr-393	1805	6	a	a	DET
ftr-393	1805	7	safe	safe	ADJ
ftr-393	1805	8	harbor	harbor	NOUN
ftr-393	1805	9	amount	amount	NOUN
ftr-393	1805	10	,	,	PUNCT
ftr-393	1805	11	which	which	PRON
ftr-393	1805	12	has	have	AUX
ftr-393	1805	13	not	not	PART
ftr-393	1805	14	yet	yet	ADV
ftr-393	1805	15	been	be	AUX
ftr-393	1805	16	determined	determine	VERB
ftr-393	1805	17	.	.	PUNCT
ftr-393	1806	1	interest	interest	NOUN
ftr-393	1806	2	received	receive	VERB
ftr-393	1806	3	on	on	ADP
ftr-393	1806	4	the	the	DET
ftr-393	1806	5	refunds	refund	NOUN
ftr-393	1806	6	will	will	AUX
ftr-393	1806	7	have	have	VERB
ftr-393	1806	8	to	to	PART
ftr-393	1806	9	be	be	AUX
ftr-393	1806	10	reported	report	VERB
ftr-393	1806	11	as	as	ADP
ftr-393	1806	12	2007	2007	NUM
ftr-393	1806	13	income	income	NOUN
ftr-393	1806	14	.	.	PUNCT
ftr-393	1807	1	g.	g.	PROPN
ftr-393	1807	2	irs	irs	PROPN
ftr-393	1807	3	announces	announce	VERB
ftr-393	1807	4	safe	safe	ADJ
ftr-393	1807	5	harbor	harbor	NOUN
ftr-393	1807	6	amounts	amount	VERB
ftr-393	1807	7	for	for	ADP
ftr-393	1807	8	telephone	telephone	NOUN
ftr-393	1807	9	tax	tax	NOUN
ftr-393	1807	10	refunds	refund	NOUN
ftr-393	1807	11	for	for	ADP
ftr-393	1807	12	individuals	individual	NOUN
ftr-393	1807	13	.	.	PUNCT
ftr-393	1808	1	on	on	ADP
ftr-393	1808	2	8/31/06	8/31/06	NUM
ftr-393	1808	3	,	,	PUNCT
ftr-393	1808	4	the	the	DET
ftr-393	1808	5	irs	irs	PROPN
ftr-393	1808	6	announced	announce	VERB
ftr-393	1808	7	the	the	DET
ftr-393	1808	8	safe	safe	ADJ
ftr-393	1808	9	harbor	harbor	NOUN
ftr-393	1808	10	refund	refund	NOUN
ftr-393	1808	11	amounts	amount	NOUN
ftr-393	1808	12	of	of	ADP
ftr-393	1808	13	telephone	telephone	NOUN
ftr-393	1808	14	tax	tax	NOUN
ftr-393	1808	15	available	available	ADJ
ftr-393	1808	16	to	to	ADP
ftr-393	1808	17	individual	individual	ADJ
ftr-393	1808	18	taxpayers	taxpayer	NOUN
ftr-393	1809	1	[	[	X
ftr-393	1809	2	without	without	ADP
ftr-393	1809	3	records	record	NOUN
ftr-393	1809	4	or	or	CCONJ
ftr-393	1809	5	other	other	ADJ
ftr-393	1809	6	proof	proof	NOUN
ftr-393	1809	7	of	of	ADP
ftr-393	1809	8	actual	actual	ADJ
ftr-393	1809	9	amounts	amount	NOUN
ftr-393	1809	10	paid	pay	VERB
ftr-393	1809	11	]	]	PUNCT
ftr-393	1809	12	are	be	AUX
ftr-393	1809	13	$	$	SYM
ftr-393	1809	14	30	30	NUM
ftr-393	1809	15	for	for	ADP
ftr-393	1809	16	individual	individual	ADJ
ftr-393	1809	17	filers	filer	NOUN
ftr-393	1809	18	,	,	PUNCT
ftr-393	1809	19	with	with	ADP
ftr-393	1809	20	a	a	DET
ftr-393	1809	21	$	$	SYM
ftr-393	1809	22	10	10	NUM
ftr-393	1809	23	increase	increase	NOUN
ftr-393	1809	24	for	for	ADP
ftr-393	1809	25	each	each	DET
ftr-393	1809	26	additional	additional	ADJ
ftr-393	1809	27	exemption	exemption	NOUN
ftr-393	1809	28	claimed	claim	VERB
ftr-393	1809	29	on	on	ADP
ftr-393	1809	30	the	the	DET
ftr-393	1809	31	2006	2006	NUM
ftr-393	1809	32	return	return	NOUN
ftr-393	1809	33	,	,	PUNCT
ftr-393	1809	34	up	up	ADP
ftr-393	1809	35	to	to	ADP
ftr-393	1809	36	a	a	DET
ftr-393	1809	37	maximum	maximum	NOUN
ftr-393	1809	38	of	of	ADP
ftr-393	1809	39	$	$	SYM
ftr-393	1809	40	60	60	NUM
ftr-393	1809	41	.	.	PUNCT
ftr-393	1810	1	2006	2006	NUM
ftr-393	1810	2	tnt	tnt	PROPN
ftr-393	1810	3	170	170	NUM
ftr-393	1810	4	-	-	SYM
ftr-393	1810	5	2	2	NUM
ftr-393	1810	6	.	.	PUNCT
ftr-393	1811	1	h.	h.	NOUN
ftr-393	1812	1	the	the	DET
ftr-393	1812	2	irs	irs	PROPN
ftr-393	1812	3	announces	announce	VERB
ftr-393	1812	4	safe	safe	ADJ
ftr-393	1812	5	harbor	harbor	NOUN
ftr-393	1812	6	amounts	amount	VERB
ftr-393	1812	7	for	for	ADP
ftr-393	1812	8	telephone	telephone	NOUN
ftr-393	1812	9	tax	tax	NOUN
ftr-393	1812	10	refunds	refund	NOUN
ftr-393	1812	11	for	for	ADP
ftr-393	1812	12	businesses	business	NOUN
ftr-393	1812	13	.	.	PUNCT
ftr-393	1813	1	on	on	ADP
ftr-393	1813	2	9/16/06	9/16/06	NUM
ftr-393	1813	3	,	,	PUNCT
ftr-393	1813	4	the	the	DET
ftr-393	1813	5	irs	irs	PROPN
ftr-393	1813	6	announced	announce	VERB
ftr-393	1813	7	the	the	DET
ftr-393	1813	8	safe	safe	ADJ
ftr-393	1813	9	harbor	harbor	NOUN
ftr-393	1813	10	refund	refund	NOUN
ftr-393	1813	11	amounts	amount	NOUN
ftr-393	1813	12	of	of	ADP
ftr-393	1813	13	telephone	telephone	NOUN
ftr-393	1813	14	tax	tax	NOUN
ftr-393	1813	15	available	available	ADJ
ftr-393	1813	16	to	to	ADP
ftr-393	1813	17	business	business	NOUN
ftr-393	1813	18	taxpayers	taxpayer	NOUN
ftr-393	1814	1	[	[	X
ftr-393	1814	2	without	without	ADP
ftr-393	1814	3	records	record	NOUN
ftr-393	1814	4	or	or	CCONJ
ftr-393	1814	5	other	other	ADJ
ftr-393	1814	6	proof	proof	NOUN
ftr-393	1814	7	of	of	ADP
ftr-393	1814	8	actual	actual	ADJ
ftr-393	1814	9	amounts	amount	NOUN
ftr-393	1814	10	paid	pay	VERB
ftr-393	1814	11	]	]	PUNCT
ftr-393	1814	12	.	.	PUNCT
ftr-393	1815	1	the	the	DET
ftr-393	1815	2	refund	refund	NOUN
ftr-393	1815	3	is	be	AUX
ftr-393	1815	4	to	to	PART
ftr-393	1815	5	be	be	AUX
ftr-393	1815	6	computed	compute	VERB
ftr-393	1815	7	on	on	ADP
ftr-393	1815	8	new	new	ADJ
ftr-393	1815	9	form	form	NOUN
ftr-393	1815	10	8913	8913	NUM
ftr-393	1815	11	based	base	VERB
ftr-393	1815	12	upon	upon	SCONJ
ftr-393	1815	13	the	the	DET
ftr-393	1815	14	taxpayer	taxpayer	NOUN
ftr-393	1815	15	’s	’s	PART
ftr-393	1815	16	april	april	PROPN
ftr-393	1815	17	and	and	CCONJ
ftr-393	1815	18	september	september	PROPN
ftr-393	1815	19	2006	2006	NUM
ftr-393	1815	20	telephone	telephone	NOUN
ftr-393	1815	21	bills	bill	NOUN
ftr-393	1815	22	,	,	PUNCT
ftr-393	1815	23	by	by	ADP
ftr-393	1815	24	making	make	VERB
ftr-393	1815	25	calculations	calculation	NOUN
ftr-393	1815	26	based	base	VERB
ftr-393	1815	27	upon	upon	SCONJ
ftr-393	1815	28	the	the	DET
ftr-393	1815	29	534	534	NUM
ftr-393	1815	30	florida	florida	PROPN
ftr-393	1815	31	tax	tax	NOUN
ftr-393	1815	32	review	review	NOUN
ftr-393	1815	33	[	[	X
ftr-393	1815	34	vol	vol	NOUN
ftr-393	1815	35	.	.	PUNCT
ftr-393	1816	1	8	8	NUM
ftr-393	1816	2	:	:	PUNCT
ftr-393	1816	3	si	si	X
ftr-393	1816	4	difference	difference	NOUN
ftr-393	1816	5	between	between	ADP
ftr-393	1816	6	the	the	DET
ftr-393	1816	7	telephone	telephone	NOUN
ftr-393	1816	8	tax	tax	NOUN
ftr-393	1816	9	charged	charge	VERB
ftr-393	1816	10	on	on	ADP
ftr-393	1816	11	these	these	DET
ftr-393	1816	12	two	two	NUM
ftr-393	1816	13	bills	bill	NOUN
ftr-393	1816	14	.	.	PUNCT
ftr-393	1817	1	2006	2006	NUM
ftr-393	1817	2	tnt	tnt	NOUN
ftr-393	1817	3	222	222	NUM
ftr-393	1817	4	-	-	SYM
ftr-393	1817	5	11	11	NUM
ftr-393	1817	6	.	.	PUNCT
ftr-393	1818	1	i.	i.	PROPN
ftr-393	1818	2	ir-2007	ir-2007	PROPN
ftr-393	1818	3	-	-	PUNCT
ftr-393	1818	4	16	16	NUM
ftr-393	1818	5	(	(	PUNCT
ftr-393	1818	6	1/25/07	1/25/07	NUM
ftr-393	1818	7	)	)	PUNCT
ftr-393	1818	8	.	.	PUNCT
ftr-393	1819	1	the	the	DET
ftr-393	1819	2	irs	irs	PROPN
ftr-393	1819	3	said	say	VERB
ftr-393	1819	4	that	that	SCONJ
ftr-393	1819	5	early	early	ADJ
ftr-393	1819	6	findings	finding	NOUN
ftr-393	1819	7	show	show	VERB
ftr-393	1819	8	some	some	DET
ftr-393	1819	9	individual	individual	ADJ
ftr-393	1819	10	taxpayers	taxpayer	NOUN
ftr-393	1819	11	have	have	AUX
ftr-393	1819	12	requested	request	VERB
ftr-393	1819	13	apparently	apparently	ADV
ftr-393	1819	14	improperly	improperly	ADV
ftr-393	1819	15	large	large	ADJ
ftr-393	1819	16	amounts	amount	NOUN
ftr-393	1819	17	for	for	ADP
ftr-393	1819	18	the	the	DET
ftr-393	1819	19	special	special	ADJ
ftr-393	1819	20	telephone	telephone	NOUN
ftr-393	1819	21	tax	tax	NOUN
ftr-393	1819	22	refund	refund	NOUN
ftr-393	1819	23	,	,	PUNCT
ftr-393	1819	24	such	such	ADJ
ftr-393	1819	25	as	as	ADP
ftr-393	1819	26	requesting	request	VERB
ftr-393	1819	27	a	a	DET
ftr-393	1819	28	refund	refund	NOUN
ftr-393	1819	29	on	on	ADP
ftr-393	1819	30	the	the	DET
ftr-393	1819	31	entire	entire	ADJ
ftr-393	1819	32	amount	amount	NOUN
ftr-393	1819	33	of	of	ADP
ftr-393	1819	34	their	their	PRON
ftr-393	1819	35	phone	phone	NOUN
ftr-393	1819	36	bills	bill	NOUN
ftr-393	1819	37	,	,	PUNCT
ftr-393	1819	38	or	or	CCONJ
ftr-393	1819	39	making	make	VERB
ftr-393	1819	40	requests	request	NOUN
ftr-393	1819	41	for	for	ADP
ftr-393	1819	42	thousands	thousand	NOUN
ftr-393	1819	43	of	of	ADP
ftr-393	1819	44	dollars	dollar	NOUN
ftr-393	1819	45	indicating	indicate	VERB
ftr-393	1819	46	they	they	PRON
ftr-393	1819	47	had	have	VERB
ftr-393	1819	48	phone	phone	NOUN
ftr-393	1819	49	bills	bill	NOUN
ftr-393	1819	50	in	in	ADP
ftr-393	1819	51	excess	excess	NOUN
ftr-393	1819	52	of	of	ADP
ftr-393	1819	53	$	$	SYM
ftr-393	1819	54	100,000	100,000	NUM
ftr-393	1819	55	–	–	PUNCT
ftr-393	1819	56	an	an	DET
ftr-393	1819	57	amount	amount	NOUN
ftr-393	1819	58	exceeding	exceed	VERB
ftr-393	1819	59	their	their	PRON
ftr-393	1819	60	income	income	NOUN
ftr-393	1819	61	.	.	PUNCT
ftr-393	1820	1	the	the	DET
ftr-393	1820	2	irs	irs	PROPN
ftr-393	1820	3	also	also	ADV
ftr-393	1820	4	noted	note	VERB
ftr-393	1820	5	that	that	SCONJ
ftr-393	1820	6	some	some	DET
ftr-393	1820	7	tax	tax	NOUN
ftr-393	1820	8	preparers	preparer	NOUN
ftr-393	1820	9	are	be	AUX
ftr-393	1820	10	helping	help	VERB
ftr-393	1820	11	their	their	PRON
ftr-393	1820	12	clients	client	NOUN
ftr-393	1820	13	file	file	VERB
ftr-393	1820	14	apparently	apparently	ADV
ftr-393	1820	15	improper	improper	ADJ
ftr-393	1820	16	requests	request	NOUN
ftr-393	1820	17	.	.	PUNCT
ftr-393	1821	1	xii	xii	NOUN
ftr-393	1821	2	.	.	PUNCT
ftr-393	1822	1	tax	tax	NOUN
ftr-393	1822	2	legislation	legislation	NOUN
ftr-393	1822	3	a.	a.	NOUN
ftr-393	1822	4	enacted	enact	VERB
ftr-393	1822	5	1	1	NUM
ftr-393	1822	6	.	.	PUNCT
ftr-393	1823	1	the	the	DET
ftr-393	1823	2	tax	tax	NOUN
ftr-393	1823	3	increase	increase	NOUN
ftr-393	1823	4	prevention	prevention	NOUN
ftr-393	1823	5	and	and	CCONJ
ftr-393	1823	6	reconciliation	reconciliation	NOUN
ftr-393	1823	7	act	act	NOUN
ftr-393	1823	8	of	of	ADP
ftr-393	1823	9	2005	2005	NUM
ftr-393	1823	10	(	(	PUNCT
ftr-393	1823	11	sic	sic	ADJ
ftr-393	1823	12	)	)	PUNCT
ftr-393	1823	13	(	(	PUNCT
ftr-393	1823	14	“	"	PUNCT
ftr-393	1823	15	tipra	tipra	NOUN
ftr-393	1823	16	”	"	PUNCT
ftr-393	1823	17	)	)	PUNCT
ftr-393	1823	18	,	,	PUNCT
ftr-393	1823	19	pub	pub	NOUN
ftr-393	1823	20	.	.	PUNCT
ftr-393	1824	1	l.	l.	PROPN
ftr-393	1824	2	109	109	NUM
ftr-393	1824	3	-	-	SYM
ftr-393	1824	4	222	222	NUM
ftr-393	1824	5	,	,	PUNCT
ftr-393	1824	6	was	be	AUX
ftr-393	1824	7	signed	sign	VERB
ftr-393	1824	8	by	by	ADP
ftr-393	1824	9	president	president	PROPN
ftr-393	1824	10	bush	bush	PROPN
ftr-393	1824	11	on	on	ADP
ftr-393	1824	12	5/17/06	5/17/06	NUM
ftr-393	1824	13	.	.	PUNCT
ftr-393	1825	1	2	2	NUM
ftr-393	1825	2	.	.	X
ftr-393	1825	3	heroes	hero	NOUN
ftr-393	1825	4	earned	earn	VERB
ftr-393	1825	5	retirement	retirement	NOUN
ftr-393	1825	6	opportunities	opportunity	NOUN
ftr-393	1825	7	act	act	VERB
ftr-393	1825	8	(	(	PUNCT
ftr-393	1825	9	“	"	PUNCT
ftr-393	1825	10	hero	hero	NOUN
ftr-393	1825	11	act	act	PROPN
ftr-393	1825	12	”	"	PUNCT
ftr-393	1825	13	)	)	PUNCT
ftr-393	1825	14	,	,	PUNCT
ftr-393	1825	15	pub	pub	NOUN
ftr-393	1825	16	.	.	PUNCT
ftr-393	1826	1	l.	l.	PROPN
ftr-393	1826	2	109	109	NUM
ftr-393	1826	3	-	-	SYM
ftr-393	1826	4	227	227	NUM
ftr-393	1826	5	,	,	PUNCT
ftr-393	1826	6	120	120	NUM
ftr-393	1826	7	stat	stat	NOUN
ftr-393	1826	8	.	.	PUNCT
ftr-393	1826	9	385	385	NUM
ftr-393	1826	10	,	,	PUNCT
ftr-393	1826	11	was	be	AUX
ftr-393	1826	12	signed	sign	VERB
ftr-393	1826	13	by	by	ADP
ftr-393	1826	14	president	president	PROPN
ftr-393	1826	15	bush	bush	PROPN
ftr-393	1826	16	on	on	ADP
ftr-393	1826	17	5/29/06	5/29/06	NUM
ftr-393	1826	18	.	.	PUNCT
ftr-393	1827	1	3	3	NUM
ftr-393	1827	2	.	.	X
ftr-393	1828	1	the	the	DET
ftr-393	1828	2	pension	pension	NOUN
ftr-393	1828	3	protection	protection	PROPN
ftr-393	1828	4	act	act	NOUN
ftr-393	1828	5	of	of	ADP
ftr-393	1828	6	2006	2006	NUM
ftr-393	1828	7	(	(	PUNCT
ftr-393	1828	8	“	"	PUNCT
ftr-393	1828	9	pension	pension	NOUN
ftr-393	1828	10	protection	protection	NOUN
ftr-393	1828	11	act	act	PROPN
ftr-393	1828	12	”	"	PUNCT
ftr-393	1828	13	)	)	PUNCT
ftr-393	1828	14	,	,	PUNCT
ftr-393	1828	15	pub	pub	NOUN
ftr-393	1828	16	.	.	PUNCT
ftr-393	1829	1	l.	l.	PROPN
ftr-393	1829	2	109	109	NUM
ftr-393	1829	3	-	-	SYM
ftr-393	1829	4	280	280	NUM
ftr-393	1829	5	was	be	AUX
ftr-393	1829	6	signed	sign	VERB
ftr-393	1829	7	by	by	ADP
ftr-393	1829	8	president	president	PROPN
ftr-393	1829	9	bush	bush	PROPN
ftr-393	1829	10	on	on	ADP
ftr-393	1829	11	8/17/06	8/17/06	NUM
ftr-393	1829	12	.	.	PROPN
ftr-393	1830	1	4	4	NUM
ftr-393	1830	2	.	.	X
ftr-393	1831	1	a	a	DET
ftr-393	1831	2	state	state	NOUN
ftr-393	1831	3	may	may	AUX
ftr-393	1831	4	not	not	PART
ftr-393	1831	5	tax	tax	VERB
ftr-393	1831	6	nonresident	nonresident	ADJ
ftr-393	1831	7	partners	partner	NOUN
ftr-393	1831	8	on	on	ADP
ftr-393	1831	9	retirement	retirement	NOUN
ftr-393	1831	10	income	income	NOUN
ftr-393	1831	11	that	that	PRON
ftr-393	1831	12	is	be	AUX
ftr-393	1831	13	sourced	source	VERB
ftr-393	1831	14	in	in	ADP
ftr-393	1831	15	that	that	DET
ftr-393	1831	16	state	state	NOUN
ftr-393	1831	17	.	.	PUNCT
ftr-393	1832	1	pub	pub	NOUN
ftr-393	1832	2	.	.	PUNCT
ftr-393	1833	1	l.	l.	PROPN
ftr-393	1833	2	109	109	NUM
ftr-393	1833	3	-	-	SYM
ftr-393	1833	4	264	264	NUM
ftr-393	1833	5	,	,	PUNCT
ftr-393	1833	6	which	which	PRON
ftr-393	1833	7	amends	amend	VERB
ftr-393	1833	8	4	4	NUM
ftr-393	1833	9	u.s.c	u.s.c	ADJ
ftr-393	1833	10	.	.	PUNCT
ftr-393	1834	1	§	§	PROPN
ftr-393	1834	2	114(b)(1	114(b)(1	PROPN
ftr-393	1834	3	)	)	PUNCT
ftr-393	1834	4	to	to	PART
ftr-393	1834	5	limit	limit	VERB
ftr-393	1834	6	state	state	NOUN
ftr-393	1834	7	taxation	taxation	NOUN
ftr-393	1834	8	of	of	ADP
ftr-393	1834	9	nonresidents	nonresident	NOUN
ftr-393	1834	10	on	on	ADP
ftr-393	1834	11	retirement	retirement	NOUN
ftr-393	1834	12	income	income	NOUN
ftr-393	1834	13	paid	pay	VERB
ftr-393	1834	14	to	to	ADP
ftr-393	1834	15	partners	partner	NOUN
ftr-393	1834	16	on	on	ADP
ftr-393	1834	17	account	account	NOUN
ftr-393	1834	18	of	of	ADP
ftr-393	1834	19	their	their	PRON
ftr-393	1834	20	in	in	ADP
ftr-393	1834	21	-	-	PUNCT
ftr-393	1834	22	state	state	NOUN
ftr-393	1834	23	services	service	NOUN
ftr-393	1834	24	performed	perform	VERB
ftr-393	1834	25	during	during	ADP
ftr-393	1834	26	the	the	DET
ftr-393	1834	27	years	year	NOUN
ftr-393	1834	28	the	the	DET
ftr-393	1834	29	retirement	retirement	NOUN
ftr-393	1834	30	income	income	NOUN
ftr-393	1834	31	was	be	AUX
ftr-393	1834	32	accrued	accrue	VERB
ftr-393	1834	33	,	,	PUNCT
ftr-393	1834	34	was	be	AUX
ftr-393	1834	35	enacted	enact	VERB
ftr-393	1834	36	on	on	ADP
ftr-393	1834	37	8/3/06	8/3/06	NUM
ftr-393	1834	38	.	.	PUNCT
ftr-393	1835	1	the	the	DET
ftr-393	1835	2	provision	provision	NOUN
ftr-393	1835	3	was	be	AUX
ftr-393	1835	4	enacted	enact	VERB
ftr-393	1835	5	in	in	ADP
ftr-393	1835	6	response	response	NOUN
ftr-393	1835	7	to	to	ADP
ftr-393	1835	8	new	new	PROPN
ftr-393	1835	9	york	york	PROPN
ftr-393	1835	10	’s	’s	PART
ftr-393	1835	11	attempt	attempt	NOUN
ftr-393	1835	12	to	to	PART
ftr-393	1835	13	tax	tax	VERB
ftr-393	1835	14	retirement	retirement	NOUN
ftr-393	1835	15	income	income	NOUN
ftr-393	1835	16	of	of	ADP
ftr-393	1835	17	partners	partner	NOUN
ftr-393	1835	18	based	base	VERB
ftr-393	1835	19	on	on	ADP
ftr-393	1835	20	the	the	DET
ftr-393	1835	21	position	position	NOUN
ftr-393	1835	22	that	that	SCONJ
ftr-393	1835	23	4	4	NUM
ftr-393	1835	24	u.s.c	u.s.c	ADJ
ftr-393	1835	25	.	.	PUNCT
ftr-393	1836	1	§	§	PROPN
ftr-393	1836	2	114	114	NUM
ftr-393	1836	3	applied	apply	VERB
ftr-393	1836	4	to	to	ADP
ftr-393	1836	5	the	the	DET
ftr-393	1836	6	retirement	retirement	NOUN
ftr-393	1836	7	income	income	NOUN
ftr-393	1836	8	of	of	ADP
ftr-393	1836	9	nonresident	nonresident	ADJ
ftr-393	1836	10	employees	employee	NOUN
ftr-393	1836	11	,	,	PUNCT
ftr-393	1836	12	and	and	CCONJ
ftr-393	1836	13	not	not	PART
ftr-393	1836	14	partners	partner	NOUN
ftr-393	1836	15	.	.	PUNCT
ftr-393	1837	1	b.	b.	PROPN
ftr-393	1837	2	pending	pende	VERB
ftr-393	1837	3	1	1	NUM
ftr-393	1837	4	.	.	PUNCT
ftr-393	1838	1	pub	pub	NOUN
ftr-393	1838	2	.	.	PUNCT
ftr-393	1839	1	l.	l.	PROPN
ftr-393	1839	2	109	109	NUM
ftr-393	1839	3	-	-	SYM
ftr-393	1839	4	432	432	NUM
ftr-393	1839	5	,	,	PUNCT
ftr-393	1839	6	the	the	DET
ftr-393	1839	7	tax	tax	NOUN
ftr-393	1839	8	relief	relief	NOUN
ftr-393	1839	9	and	and	CCONJ
ftr-393	1839	10	health	health	NOUN
ftr-393	1839	11	care	care	NOUN
ftr-393	1839	12	act	act	NOUN
ftr-393	1839	13	of	of	ADP
ftr-393	1839	14	2006	2006	NUM
ftr-393	1839	15	was	be	AUX
ftr-393	1839	16	signed	sign	VERB
ftr-393	1839	17	by	by	ADP
ftr-393	1839	18	president	president	PROPN
ftr-393	1839	19	bush	bush	PROPN
ftr-393	1839	20	on	on	ADP
ftr-393	1839	21	12/20/06	12/20/06	NUM
ftr-393	1839	22	.	.	PUNCT